id	sid	tid	token	lemma	pos
ftr-363	1	1	tcharity	tcharity	NOUN
ftr-363	1	2	really	really	ADV
ftr-363	1	3	does	do	AUX
ftr-363	1	4	begin	begin	VERB
ftr-363	1	5	at	at	ADP
ftr-363	1	6	home	home	NOUN
ftr-363	1	7	:	:	PUNCT
ftr-363	1	8	florida	florida	PROPN
ftr-363	1	9	tax	tax	PROPN
ftr-363	1	10	review	review	NOUN
ftr-363	1	11	volume	volume	NOUN
ftr-363	1	12	10	10	NUM
ftr-363	2	1	2011	2011	NUM
ftr-363	2	2	number	number	NOUN
ftr-363	2	3	10	10	NUM
ftr-363	2	4	763	763	NUM
ftr-363	2	5	transparency	transparency	NOUN
ftr-363	2	6	in	in	ADP
ftr-363	2	7	private	private	ADJ
ftr-363	2	8	collection	collection	NOUN
ftr-363	2	9	of	of	ADP
ftr-363	2	10	federal	federal	ADJ
ftr-363	2	11	taxes	taxis	NOUN
ftr-363	2	12	t.	t.	PROPN
ftr-363	2	13	keith	keith	PROPN
ftr-363	2	14	fogg∗	fogg∗	VERB
ftr-363	2	15	i.	i.	PROPN
ftr-363	2	16	introduction	introduction	PROPN
ftr-363	2	17	....................................................................................	....................................................................................	PROPN
ftr-363	3	1	764	764	NUM
ftr-363	3	2	ii	ii	NOUN
ftr-363	3	3	.	.	PUNCT
ftr-363	4	1	history	history	NOUN
ftr-363	4	2	of	of	ADP
ftr-363	4	3	disclosure	disclosure	NOUN
ftr-363	4	4	laws	law	NOUN
ftr-363	4	5	.........................................................	.........................................................	PUNCT
ftr-363	5	1	770	770	NUM
ftr-363	5	2	iii	iii	NOUN
ftr-363	5	3	.	.	PUNCT
ftr-363	6	1	collecting	collect	VERB
ftr-363	6	2	taxes	taxis	NOUN
ftr-363	6	3	for	for	ADP
ftr-363	6	4	the	the	DET
ftr-363	6	5	united	united	PROPN
ftr-363	6	6	states	states	PROPN
ftr-363	6	7	...................................	...................................	PUNCT
ftr-363	6	8	776	776	NUM
ftr-363	6	9	iv	iv	NOUN
ftr-363	6	10	.	.	PUNCT
ftr-363	6	11	disclosure	disclosure	NOUN
ftr-363	6	12	policy	policy	NOUN
ftr-363	6	13	considerations	consideration	NOUN
ftr-363	6	14	.............................................	.............................................	PUNCT
ftr-363	7	1	781	781	NUM
ftr-363	7	2	a.	a.	NOUN
ftr-363	7	3	irc	irc	NOUN
ftr-363	7	4	section	section	NOUN
ftr-363	7	5	6103	6103	NUM
ftr-363	7	6	........................................................................	........................................................................	PUNCT
ftr-363	7	7	787	787	NUM
ftr-363	7	8	b.	b.	PROPN
ftr-363	7	9	section	section	NOUN
ftr-363	7	10	6104	6104	NUM
ftr-363	7	11	................................................................................	................................................................................	PUNCT
ftr-363	8	1	799	799	NUM
ftr-363	8	2	c.	c.	NOUN
ftr-363	8	3	placement	placement	NOUN
ftr-363	8	4	of	of	ADP
ftr-363	8	5	collected	collect	VERB
ftr-363	8	6	taxes	taxis	NOUN
ftr-363	8	7	within	within	ADP
ftr-363	8	8	disclosure	disclosure	NOUN
ftr-363	8	9	regime	regime	NOUN
ftr-363	8	10	...........	...........	PUNCT
ftr-363	8	11	806	806	NUM
ftr-363	8	12	v.	v.	ADP
ftr-363	8	13	changes	change	NOUN
ftr-363	8	14	to	to	ADP
ftr-363	8	15	current	current	ADJ
ftr-363	8	16	return	return	NOUN
ftr-363	8	17	forms	form	NOUN
ftr-363	8	18	............................................	............................................	PUNCT
ftr-363	8	19	810	810	NUM
ftr-363	8	20	vi	vi	NOUN
ftr-363	8	21	.	.	PUNCT
ftr-363	8	22	how	how	SCONJ
ftr-363	8	23	mechanics	mechanic	NOUN
ftr-363	8	24	of	of	ADP
ftr-363	8	25	disclosure	disclosure	NOUN
ftr-363	8	26	should	should	AUX
ftr-363	8	27	take	take	VERB
ftr-363	8	28	place	place	NOUN
ftr-363	8	29	.................	.................	PUNCT
ftr-363	8	30	813	813	NUM
ftr-363	8	31	vii	vii	PROPN
ftr-363	8	32	.	.	PROPN
ftr-363	8	33	disclosure	disclosure	NOUN
ftr-363	8	34	policy	policy	NOUN
ftr-363	8	35	aspects	aspect	NOUN
ftr-363	8	36	of	of	ADP
ftr-363	8	37	proposal	proposal	NOUN
ftr-363	8	38	.....................................	.....................................	PUNCT
ftr-363	8	39	813	813	NUM
ftr-363	8	40	a.	a.	NOUN
ftr-363	8	41	shaming	shaming	NOUN
ftr-363	8	42	......................................................................................	......................................................................................	PUNCT
ftr-363	9	1	816	816	NUM
ftr-363	9	2	b.	b.	NOUN
ftr-363	9	3	disclosing	disclose	VERB
ftr-363	9	4	some	some	DET
ftr-363	9	5	returns	return	NOUN
ftr-363	9	6	containing	contain	VERB
ftr-363	9	7	collected	collect	VERB
ftr-363	9	8	tax	tax	NOUN
ftr-363	9	9	information	information	NOUN
ftr-363	9	10	.................................................................................	.................................................................................	PUNCT
ftr-363	9	11	828	828	NUM
ftr-363	9	12	viii	viii	NOUN
ftr-363	9	13	.	.	PUNCT
ftr-363	10	1	conclusion	conclusion	NOUN
ftr-363	10	2	......................................................................................	......................................................................................	PUNCT
ftr-363	10	3	831	831	NUM
ftr-363	10	4	∗	∗	NOUN
ftr-363	10	5	associate	associate	NOUN
ftr-363	10	6	professor	professor	NOUN
ftr-363	10	7	,	,	PUNCT
ftr-363	10	8	villanova	villanova	PROPN
ftr-363	10	9	university	university	PROPN
ftr-363	10	10	school	school	NOUN
ftr-363	10	11	of	of	ADP
ftr-363	10	12	law	law	NOUN
ftr-363	10	13	.	.	PUNCT
ftr-363	11	1	thanks	thank	NOUN
ftr-363	11	2	to	to	ADP
ftr-363	11	3	rachel	rachel	PROPN
ftr-363	11	4	zuraw	zuraw	PROPN
ftr-363	11	5	and	and	CCONJ
ftr-363	11	6	fleming	fleming	NOUN
ftr-363	11	7	ware	ware	NOUN
ftr-363	11	8	for	for	ADP
ftr-363	11	9	their	their	PRON
ftr-363	11	10	exceptional	exceptional	ADJ
ftr-363	11	11	research	research	NOUN
ftr-363	11	12	assistance	assistance	NOUN
ftr-363	11	13	.	.	PUNCT
ftr-363	12	1	thanks	thank	NOUN
ftr-363	12	2	to	to	ADP
ftr-363	12	3	professor	professor	PROPN
ftr-363	12	4	les	les	PROPN
ftr-363	12	5	book	book	NOUN
ftr-363	12	6	of	of	ADP
ftr-363	12	7	villanova	villanova	PROPN
ftr-363	12	8	university	university	PROPN
ftr-363	12	9	and	and	CCONJ
ftr-363	12	10	the	the	DET
ftr-363	12	11	villanova	villanova	PROPN
ftr-363	12	12	junior	junior	ADJ
ftr-363	12	13	faculty	faculty	NOUN
ftr-363	12	14	workshop	workshop	NOUN
ftr-363	12	15	for	for	ADP
ftr-363	12	16	their	their	PRON
ftr-363	12	17	review	review	NOUN
ftr-363	12	18	and	and	CCONJ
ftr-363	12	19	guidance	guidance	NOUN
ftr-363	12	20	.	.	PUNCT
ftr-363	13	1	764	764	NUM
ftr-363	13	2	florida	florida	PROPN
ftr-363	13	3	tax	tax	NOUN
ftr-363	13	4	review	review	NOUN
ftr-363	13	5	[	[	X
ftr-363	13	6	vol	vol	NOUN
ftr-363	13	7	.	.	PUNCT
ftr-363	14	1	10:10	10:10	NUM
ftr-363	14	2	abstract	abstract	ADJ
ftr-363	14	3	most	most	ADJ
ftr-363	14	4	federal	federal	ADJ
ftr-363	14	5	taxes	taxis	NOUN
ftr-363	14	6	are	be	AUX
ftr-363	14	7	collected	collect	VERB
ftr-363	14	8	from	from	ADP
ftr-363	14	9	taxpayers	taxpayer	NOUN
ftr-363	14	10	by	by	ADP
ftr-363	14	11	business	business	NOUN
ftr-363	14	12	entities	entity	NOUN
ftr-363	14	13	,	,	PUNCT
ftr-363	14	14	held	hold	VERB
ftr-363	14	15	in	in	ADP
ftr-363	14	16	a	a	DET
ftr-363	14	17	public	public	ADJ
ftr-363	14	18	trust	trust	NOUN
ftr-363	14	19	for	for	ADP
ftr-363	14	20	the	the	DET
ftr-363	14	21	united	united	PROPN
ftr-363	14	22	states	states	PROPN
ftr-363	14	23	,	,	PUNCT
ftr-363	14	24	and	and	CCONJ
ftr-363	14	25	then	then	ADV
ftr-363	14	26	paid	pay	VERB
ftr-363	14	27	over	over	ADP
ftr-363	14	28	to	to	ADP
ftr-363	14	29	the	the	DET
ftr-363	14	30	internal	internal	ADJ
ftr-363	14	31	revenue	revenue	NOUN
ftr-363	14	32	service	service	NOUN
ftr-363	14	33	(	(	PUNCT
ftr-363	14	34	the	the	DET
ftr-363	14	35	irs	irs	PROPN
ftr-363	14	36	)	)	PUNCT
ftr-363	14	37	.	.	PUNCT
ftr-363	15	1	while	while	SCONJ
ftr-363	15	2	the	the	DET
ftr-363	15	3	vast	vast	ADJ
ftr-363	15	4	majority	majority	NOUN
ftr-363	15	5	of	of	ADP
ftr-363	15	6	business	business	NOUN
ftr-363	15	7	entities	entity	NOUN
ftr-363	15	8	pay	pay	VERB
ftr-363	15	9	over	over	ADP
ftr-363	15	10	the	the	DET
ftr-363	15	11	taxes	taxis	NOUN
ftr-363	15	12	held	hold	VERB
ftr-363	15	13	in	in	ADP
ftr-363	15	14	trust	trust	NOUN
ftr-363	15	15	in	in	ADP
ftr-363	15	16	a	a	DET
ftr-363	15	17	timely	timely	ADJ
ftr-363	15	18	and	and	CCONJ
ftr-363	15	19	appropriate	appropriate	ADJ
ftr-363	15	20	manner	manner	NOUN
ftr-363	15	21	,	,	PUNCT
ftr-363	15	22	a	a	DET
ftr-363	15	23	sizeable	sizeable	ADJ
ftr-363	15	24	amount	amount	NOUN
ftr-363	15	25	,	,	PUNCT
ftr-363	15	26	in	in	ADP
ftr-363	15	27	dollar	dollar	NOUN
ftr-363	15	28	terms	term	NOUN
ftr-363	15	29	,	,	PUNCT
ftr-363	15	30	does	do	AUX
ftr-363	15	31	not	not	PART
ftr-363	15	32	get	get	AUX
ftr-363	15	33	paid	pay	VERB
ftr-363	15	34	.	.	PUNCT
ftr-363	16	1	the	the	DET
ftr-363	16	2	amount	amount	NOUN
ftr-363	16	3	of	of	ADP
ftr-363	16	4	unpaid	unpaid	ADJ
ftr-363	16	5	“	"	PUNCT
ftr-363	16	6	collected	collect	VERB
ftr-363	16	7	”	"	PUNCT
ftr-363	16	8	taxes	taxis	NOUN
ftr-363	16	9	in	in	ADP
ftr-363	16	10	2008	2008	NUM
ftr-363	16	11	created	create	VERB
ftr-363	16	12	a	a	DET
ftr-363	16	13	$	$	SYM
ftr-363	16	14	58	58	NUM
ftr-363	16	15	billion	billion	NUM
ftr-363	16	16	tax	tax	NOUN
ftr-363	16	17	gap	gap	NOUN
ftr-363	16	18	item	item	NOUN
ftr-363	16	19	.	.	PUNCT
ftr-363	17	1	disclosure	disclosure	NOUN
ftr-363	17	2	law	law	NOUN
ftr-363	17	3	governing	govern	VERB
ftr-363	17	4	federal	federal	ADJ
ftr-363	17	5	taxes	taxis	NOUN
ftr-363	17	6	defaults	default	NOUN
ftr-363	17	7	to	to	ADP
ftr-363	17	8	non	non	ADJ
ftr-363	17	9	-	-	NOUN
ftr-363	17	10	disclosure	disclosure	NOUN
ftr-363	17	11	for	for	ADP
ftr-363	17	12	most	most	ADJ
ftr-363	17	13	tax	tax	NOUN
ftr-363	17	14	returns	return	NOUN
ftr-363	17	15	.	.	PUNCT
ftr-363	18	1	this	this	DET
ftr-363	18	2	general	general	ADJ
ftr-363	18	3	rule	rule	NOUN
ftr-363	18	4	of	of	ADP
ftr-363	18	5	non	non	ADJ
ftr-363	18	6	-	-	ADJ
ftr-363	18	7	disclosure	disclosure	NOUN
ftr-363	18	8	governs	govern	VERB
ftr-363	18	9	the	the	DET
ftr-363	18	10	returns	return	NOUN
ftr-363	18	11	reporting	report	VERB
ftr-363	18	12	the	the	DET
ftr-363	18	13	taxes	taxis	NOUN
ftr-363	18	14	collected	collect	VERB
ftr-363	18	15	by	by	ADP
ftr-363	18	16	business	business	NOUN
ftr-363	18	17	entities	entity	NOUN
ftr-363	18	18	even	even	ADV
ftr-363	18	19	though	though	SCONJ
ftr-363	18	20	the	the	DET
ftr-363	18	21	information	information	NOUN
ftr-363	18	22	on	on	ADP
ftr-363	18	23	these	these	DET
ftr-363	18	24	returns	return	NOUN
ftr-363	18	25	is	be	AUX
ftr-363	18	26	information	information	NOUN
ftr-363	18	27	concerning	concern	VERB
ftr-363	18	28	a	a	DET
ftr-363	18	29	public	public	ADJ
ftr-363	18	30	trust	trust	NOUN
ftr-363	18	31	.	.	PUNCT
ftr-363	19	1	this	this	DET
ftr-363	19	2	article	article	NOUN
ftr-363	19	3	analyzes	analyze	VERB
ftr-363	19	4	the	the	DET
ftr-363	19	5	federal	federal	ADJ
ftr-363	19	6	tax	tax	NOUN
ftr-363	19	7	disclosure	disclosure	NOUN
ftr-363	19	8	laws	law	NOUN
ftr-363	19	9	and	and	CCONJ
ftr-363	19	10	concludes	conclude	VERB
ftr-363	19	11	that	that	SCONJ
ftr-363	19	12	the	the	DET
ftr-363	19	13	amount	amount	NOUN
ftr-363	19	14	of	of	ADP
ftr-363	19	15	taxes	taxis	NOUN
ftr-363	19	16	collected	collect	VERB
ftr-363	19	17	on	on	ADP
ftr-363	19	18	behalf	behalf	NOUN
ftr-363	19	19	of	of	ADP
ftr-363	19	20	the	the	DET
ftr-363	19	21	united	united	PROPN
ftr-363	19	22	states	states	PROPN
ftr-363	19	23	and	and	CCONJ
ftr-363	19	24	the	the	DET
ftr-363	19	25	amount	amount	NOUN
ftr-363	19	26	of	of	ADP
ftr-363	19	27	these	these	DET
ftr-363	19	28	collected	collect	VERB
ftr-363	19	29	taxes	taxis	NOUN
ftr-363	19	30	paid	pay	VERB
ftr-363	19	31	over	over	ADP
ftr-363	19	32	to	to	ADP
ftr-363	19	33	the	the	DET
ftr-363	19	34	irs	irs	PROPN
ftr-363	19	35	should	should	AUX
ftr-363	19	36	be	be	AUX
ftr-363	19	37	disclosed	disclose	VERB
ftr-363	19	38	.	.	PUNCT
ftr-363	20	1	rather	rather	ADV
ftr-363	20	2	than	than	ADP
ftr-363	20	3	coming	come	VERB
ftr-363	20	4	under	under	ADP
ftr-363	20	5	the	the	DET
ftr-363	20	6	general	general	ADJ
ftr-363	20	7	rule	rule	NOUN
ftr-363	20	8	of	of	ADP
ftr-363	20	9	non	non	ADJ
ftr-363	20	10	-	-	NOUN
ftr-363	20	11	disclosure	disclosure	NOUN
ftr-363	20	12	which	which	PRON
ftr-363	20	13	applies	apply	VERB
ftr-363	20	14	to	to	ADP
ftr-363	20	15	income	income	NOUN
ftr-363	20	16	tax	tax	NOUN
ftr-363	20	17	returns	return	NOUN
ftr-363	20	18	and	and	CCONJ
ftr-363	20	19	other	other	ADJ
ftr-363	20	20	returns	return	NOUN
ftr-363	20	21	reporting	report	VERB
ftr-363	20	22	the	the	DET
ftr-363	20	23	liability	liability	NOUN
ftr-363	20	24	of	of	ADP
ftr-363	20	25	an	an	DET
ftr-363	20	26	individual	individual	NOUN
ftr-363	20	27	or	or	CCONJ
ftr-363	20	28	entity	entity	NOUN
ftr-363	20	29	for	for	ADP
ftr-363	20	30	the	the	DET
ftr-363	20	31	payment	payment	NOUN
ftr-363	20	32	of	of	ADP
ftr-363	20	33	taxes	taxis	NOUN
ftr-363	20	34	,	,	PUNCT
ftr-363	20	35	these	these	DET
ftr-363	20	36	returns	return	NOUN
ftr-363	20	37	should	should	AUX
ftr-363	20	38	be	be	AUX
ftr-363	20	39	treated	treat	VERB
ftr-363	20	40	like	like	ADP
ftr-363	20	41	the	the	DET
ftr-363	20	42	returns	return	NOUN
ftr-363	20	43	of	of	ADP
ftr-363	20	44	pension	pension	NOUN
ftr-363	20	45	plans	plan	NOUN
ftr-363	20	46	,	,	PUNCT
ftr-363	20	47	which	which	PRON
ftr-363	20	48	are	be	AUX
ftr-363	20	49	open	open	ADJ
ftr-363	20	50	for	for	SCONJ
ftr-363	20	51	the	the	DET
ftr-363	20	52	public	public	NOUN
ftr-363	20	53	to	to	PART
ftr-363	20	54	see	see	VERB
ftr-363	20	55	.	.	PUNCT
ftr-363	21	1	in	in	ADP
ftr-363	21	2	addition	addition	NOUN
ftr-363	21	3	to	to	ADP
ftr-363	21	4	approaching	approach	VERB
ftr-363	21	5	the	the	DET
ftr-363	21	6	issue	issue	NOUN
ftr-363	21	7	from	from	ADP
ftr-363	21	8	the	the	DET
ftr-363	21	9	perspective	perspective	NOUN
ftr-363	21	10	of	of	ADP
ftr-363	21	11	disclosure	disclosure	NOUN
ftr-363	21	12	policy	policy	NOUN
ftr-363	21	13	,	,	PUNCT
ftr-363	21	14	the	the	DET
ftr-363	21	15	article	article	NOUN
ftr-363	21	16	also	also	ADV
ftr-363	21	17	looks	look	VERB
ftr-363	21	18	at	at	ADP
ftr-363	21	19	the	the	DET
ftr-363	21	20	collection	collection	NOUN
ftr-363	21	21	policy	policy	NOUN
ftr-363	21	22	issues	issue	NOUN
ftr-363	21	23	presented	present	VERB
ftr-363	21	24	by	by	ADP
ftr-363	21	25	the	the	DET
ftr-363	21	26	disclosure	disclosure	NOUN
ftr-363	21	27	of	of	ADP
ftr-363	21	28	this	this	DET
ftr-363	21	29	information	information	NOUN
ftr-363	21	30	.	.	PUNCT
ftr-363	22	1	for	for	ADP
ftr-363	22	2	the	the	DET
ftr-363	22	3	same	same	ADJ
ftr-363	22	4	policy	policy	NOUN
ftr-363	22	5	reasons	reason	NOUN
ftr-363	22	6	that	that	PRON
ftr-363	22	7	congress	congress	PROPN
ftr-363	22	8	has	have	AUX
ftr-363	22	9	decided	decide	VERB
ftr-363	22	10	compliance	compliance	NOUN
ftr-363	22	11	is	be	AUX
ftr-363	22	12	enhanced	enhance	VERB
ftr-363	22	13	by	by	ADP
ftr-363	22	14	the	the	DET
ftr-363	22	15	disclosure	disclosure	NOUN
ftr-363	22	16	of	of	ADP
ftr-363	22	17	pension	pension	NOUN
ftr-363	22	18	plans	plan	NOUN
ftr-363	22	19	and	and	CCONJ
ftr-363	22	20	the	the	DET
ftr-363	22	21	returns	return	NOUN
ftr-363	22	22	of	of	ADP
ftr-363	22	23	exempt	exempt	ADJ
ftr-363	22	24	organizations	organization	NOUN
ftr-363	22	25	,	,	PUNCT
ftr-363	22	26	the	the	DET
ftr-363	22	27	article	article	NOUN
ftr-363	22	28	concludes	conclude	VERB
ftr-363	22	29	that	that	SCONJ
ftr-363	22	30	compliance	compliance	NOUN
ftr-363	22	31	would	would	AUX
ftr-363	22	32	be	be	AUX
ftr-363	22	33	enhanced	enhance	VERB
ftr-363	22	34	by	by	ADP
ftr-363	22	35	this	this	DET
ftr-363	22	36	proposal	proposal	NOUN
ftr-363	22	37	and	and	CCONJ
ftr-363	22	38	the	the	DET
ftr-363	22	39	tax	tax	NOUN
ftr-363	22	40	gap	gap	NOUN
ftr-363	22	41	reduced	reduce	VERB
ftr-363	22	42	.	.	PUNCT
ftr-363	23	1	i.	i.	PROPN
ftr-363	23	2	introduction	introduction	PROPN
ftr-363	23	3	most	most	ADJ
ftr-363	23	4	federal	federal	ADJ
ftr-363	23	5	taxes	taxis	NOUN
ftr-363	23	6	in	in	ADP
ftr-363	23	7	the	the	DET
ftr-363	23	8	united	united	PROPN
ftr-363	23	9	states	state	NOUN
ftr-363	23	10	are	be	AUX
ftr-363	23	11	collected	collect	VERB
ftr-363	23	12	by	by	ADP
ftr-363	23	13	business	business	NOUN
ftr-363	23	14	entities	entity	NOUN
ftr-363	23	15	as	as	ADP
ftr-363	23	16	a	a	DET
ftr-363	23	17	routine	routine	ADJ
ftr-363	23	18	part	part	NOUN
ftr-363	23	19	of	of	ADP
ftr-363	23	20	their	their	PRON
ftr-363	23	21	operations.1	operations.1	NOUN
ftr-363	23	22	in	in	ADP
ftr-363	23	23	order	order	NOUN
ftr-363	23	24	to	to	PART
ftr-363	23	25	promote	promote	VERB
ftr-363	23	26	efficiency	efficiency	NOUN
ftr-363	23	27	,	,	PUNCT
ftr-363	23	28	employers	employer	NOUN
ftr-363	23	29	collect	collect	VERB
ftr-363	23	30	income	income	NOUN
ftr-363	23	31	taxes	taxis	NOUN
ftr-363	23	32	and	and	CCONJ
ftr-363	23	33	social	social	ADJ
ftr-363	23	34	security	security	NOUN
ftr-363	23	35	taxes	taxis	NOUN
ftr-363	23	36	,	,	PUNCT
ftr-363	23	37	while	while	SCONJ
ftr-363	23	38	telephone	telephone	NOUN
ftr-363	23	39	companies	company	NOUN
ftr-363	23	40	,	,	PUNCT
ftr-363	23	41	airlines	airline	NOUN
ftr-363	23	42	,	,	PUNCT
ftr-363	23	43	and	and	CCONJ
ftr-363	23	44	certain	certain	ADJ
ftr-363	23	45	other	other	ADJ
ftr-363	23	46	businesses	business	NOUN
ftr-363	23	47	collect	collect	VERB
ftr-363	23	48	federal	federal	ADJ
ftr-363	23	49	excise	excise	NOUN
ftr-363	23	50	taxes	taxis	NOUN
ftr-363	23	51	.	.	PUNCT
ftr-363	24	1	the	the	DET
ftr-363	24	2	practice	practice	NOUN
ftr-363	24	3	of	of	ADP
ftr-363	24	4	using	use	VERB
ftr-363	24	5	business	business	NOUN
ftr-363	24	6	entities	entity	NOUN
ftr-363	24	7	to	to	PART
ftr-363	24	8	collect	collect	VERB
ftr-363	24	9	federal	federal	ADJ
ftr-363	24	10	taxes	taxis	NOUN
ftr-363	24	11	has	have	VERB
ftr-363	24	12	a	a	DET
ftr-363	24	13	long	long	ADJ
ftr-363	24	14	history	history	NOUN
ftr-363	24	15	in	in	ADP
ftr-363	24	16	the	the	DET
ftr-363	24	17	united	united	PROPN
ftr-363	24	18	states.2	states.2	PROPN
ftr-363	24	19	1	1	NUM
ftr-363	24	20	.	.	PUNCT
ftr-363	24	21	irc	irc	PROPN
ftr-363	24	22	§	§	PROPN
ftr-363	24	23	3102(a	3102(a	NOUN
ftr-363	24	24	)	)	PUNCT
ftr-363	24	25	(	(	PUNCT
ftr-363	24	26	“	"	PUNCT
ftr-363	24	27	the	the	DET
ftr-363	24	28	tax	tax	NOUN
ftr-363	24	29	imposed	impose	VERB
ftr-363	24	30	by	by	ADP
ftr-363	24	31	§	§	PROPN
ftr-363	24	32	3101	3101	NUM
ftr-363	24	33	shall	shall	AUX
ftr-363	24	34	be	be	AUX
ftr-363	24	35	collected	collect	VERB
ftr-363	24	36	by	by	ADP
ftr-363	24	37	the	the	DET
ftr-363	24	38	employer	employer	NOUN
ftr-363	24	39	of	of	ADP
ftr-363	24	40	the	the	DET
ftr-363	24	41	taxpayer	taxpayer	NOUN
ftr-363	24	42	,	,	PUNCT
ftr-363	24	43	by	by	ADP
ftr-363	24	44	deducting	deduct	VERB
ftr-363	24	45	the	the	DET
ftr-363	24	46	amount	amount	NOUN
ftr-363	24	47	of	of	ADP
ftr-363	24	48	the	the	DET
ftr-363	24	49	tax	tax	NOUN
ftr-363	24	50	from	from	ADP
ftr-363	24	51	the	the	DET
ftr-363	24	52	wages	wage	NOUN
ftr-363	24	53	as	as	ADP
ftr-363	24	54	and	and	CCONJ
ftr-363	24	55	when	when	SCONJ
ftr-363	24	56	paid	pay	VERB
ftr-363	24	57	.	.	PUNCT
ftr-363	24	58	”	"	PUNCT
ftr-363	24	59	)	)	PUNCT
ftr-363	24	60	;	;	PUNCT
ftr-363	24	61	irc	irc	PROPN
ftr-363	24	62	§	§	PROPN
ftr-363	24	63	3402(a	3402(a	NOUN
ftr-363	24	64	)	)	PUNCT
ftr-363	24	65	(	(	PUNCT
ftr-363	24	66	“	"	PUNCT
ftr-363	24	67	except	except	SCONJ
ftr-363	24	68	as	as	ADV
ftr-363	24	69	otherwise	otherwise	ADV
ftr-363	24	70	provided	provide	VERB
ftr-363	24	71	in	in	ADP
ftr-363	24	72	this	this	DET
ftr-363	24	73	section	section	NOUN
ftr-363	24	74	,	,	PUNCT
ftr-363	24	75	every	every	DET
ftr-363	24	76	employer	employer	NOUN
ftr-363	24	77	making	make	VERB
ftr-363	24	78	payment	payment	NOUN
ftr-363	24	79	of	of	ADP
ftr-363	24	80	wages	wage	NOUN
ftr-363	24	81	shall	shall	AUX
ftr-363	24	82	deduct	deduct	VERB
ftr-363	24	83	and	and	CCONJ
ftr-363	24	84	withhold	withhold	VERB
ftr-363	24	85	upon	upon	SCONJ
ftr-363	24	86	such	such	ADJ
ftr-363	24	87	wages	wage	NOUN
ftr-363	24	88	a	a	DET
ftr-363	24	89	tax	tax	NOUN
ftr-363	24	90	.	.	PUNCT
ftr-363	24	91	.	.	PUNCT
ftr-363	24	92	.	.	PUNCT
ftr-363	24	93	.	.	PUNCT
ftr-363	24	94	”	"	PUNCT
ftr-363	24	95	)	)	PUNCT
ftr-363	24	96	.	.	PUNCT
ftr-363	25	1	collecting	collect	VERB
ftr-363	25	2	taxes	taxis	NOUN
ftr-363	25	3	from	from	ADP
ftr-363	25	4	employees	employee	NOUN
ftr-363	25	5	represents	represent	VERB
ftr-363	25	6	one	one	NUM
ftr-363	25	7	form	form	NOUN
ftr-363	25	8	of	of	ADP
ftr-363	25	9	collected	collect	VERB
ftr-363	25	10	taxes	taxis	NOUN
ftr-363	25	11	and	and	CCONJ
ftr-363	25	12	the	the	DET
ftr-363	25	13	most	most	ADV
ftr-363	25	14	common	common	ADJ
ftr-363	25	15	form	form	NOUN
ftr-363	25	16	.	.	PUNCT
ftr-363	26	1	taxes	taxis	NOUN
ftr-363	26	2	are	be	AUX
ftr-363	26	3	collected	collect	VERB
ftr-363	26	4	for	for	ADP
ftr-363	26	5	the	the	DET
ftr-363	26	6	government	government	NOUN
ftr-363	26	7	by	by	ADP
ftr-363	26	8	business	business	NOUN
ftr-363	26	9	entities	entity	NOUN
ftr-363	26	10	in	in	ADP
ftr-363	26	11	other	other	ADJ
ftr-363	26	12	situations	situation	NOUN
ftr-363	26	13	as	as	ADV
ftr-363	26	14	well	well	ADV
ftr-363	26	15	.	.	PUNCT
ftr-363	27	1	the	the	DET
ftr-363	27	2	definition	definition	NOUN
ftr-363	27	3	of	of	ADP
ftr-363	27	4	collected	collect	VERB
ftr-363	27	5	taxes	taxis	NOUN
ftr-363	27	6	for	for	ADP
ftr-363	27	7	purposes	purpose	NOUN
ftr-363	27	8	of	of	ADP
ftr-363	27	9	this	this	DET
ftr-363	27	10	article	article	NOUN
ftr-363	27	11	is	be	AUX
ftr-363	27	12	set	set	VERB
ftr-363	27	13	out	out	ADP
ftr-363	27	14	in	in	ADP
ftr-363	27	15	note	note	NOUN
ftr-363	27	16	13	13	NUM
ftr-363	27	17	,	,	PUNCT
ftr-363	27	18	infra	infra	NOUN
ftr-363	27	19	.	.	PUNCT
ftr-363	28	1	2	2	X
ftr-363	28	2	.	.	X
ftr-363	28	3	the	the	DET
ftr-363	28	4	use	use	NOUN
ftr-363	28	5	of	of	ADP
ftr-363	28	6	business	business	NOUN
ftr-363	28	7	entities	entity	NOUN
ftr-363	28	8	to	to	PART
ftr-363	28	9	collect	collect	VERB
ftr-363	28	10	employment	employment	NOUN
ftr-363	28	11	taxes	taxis	NOUN
ftr-363	28	12	,	,	PUNCT
ftr-363	28	13	for	for	ADP
ftr-363	28	14	example	example	NOUN
ftr-363	28	15	,	,	PUNCT
ftr-363	28	16	dates	date	VERB
ftr-363	28	17	back	back	ADV
ftr-363	28	18	to	to	ADP
ftr-363	28	19	1943	1943	NUM
ftr-363	28	20	,	,	PUNCT
ftr-363	28	21	when	when	SCONJ
ftr-363	28	22	president	president	PROPN
ftr-363	28	23	roosevelt	roosevelt	PROPN
ftr-363	28	24	signed	sign	VERB
ftr-363	28	25	into	into	ADP
ftr-363	28	26	law	law	NOUN
ftr-363	28	27	the	the	DET
ftr-363	28	28	current	current	ADJ
ftr-363	28	29	tax	tax	NOUN
ftr-363	28	30	2011	2011	NUM
ftr-363	28	31	]	]	PUNCT
ftr-363	28	32	transparency	transparency	NOUN
ftr-363	28	33	in	in	ADP
ftr-363	28	34	private	private	ADJ
ftr-363	28	35	collection	collection	NOUN
ftr-363	28	36	of	of	ADP
ftr-363	28	37	federal	federal	ADJ
ftr-363	28	38	taxes	taxis	NOUN
ftr-363	28	39	765	765	NUM
ftr-363	28	40	although	although	SCONJ
ftr-363	28	41	private	private	ADJ
ftr-363	28	42	entities	entity	NOUN
ftr-363	28	43	are	be	AUX
ftr-363	28	44	continuously	continuously	ADV
ftr-363	28	45	entrusted	entrust	VERB
ftr-363	28	46	with	with	ADP
ftr-363	28	47	enormous	enormous	ADJ
ftr-363	28	48	sums	sum	NOUN
ftr-363	28	49	of	of	ADP
ftr-363	28	50	money	money	NOUN
ftr-363	28	51	,	,	PUNCT
ftr-363	28	52	there	there	PRON
ftr-363	28	53	has	have	AUX
ftr-363	28	54	been	be	AUX
ftr-363	28	55	little	little	ADJ
ftr-363	28	56	debate	debate	NOUN
ftr-363	28	57	concerning	concern	VERB
ftr-363	28	58	this	this	DET
ftr-363	28	59	collection	collection	NOUN
ftr-363	28	60	process	process	NOUN
ftr-363	28	61	.	.	PUNCT
ftr-363	29	1	however	however	ADV
ftr-363	29	2	,	,	PUNCT
ftr-363	29	3	when	when	SCONJ
ftr-363	29	4	congress	congress	PROPN
ftr-363	29	5	passed	pass	VERB
ftr-363	29	6	internal	internal	ADJ
ftr-363	29	7	revenue	revenue	NOUN
ftr-363	29	8	code	code	NOUN
ftr-363	29	9	(	(	PUNCT
ftr-363	29	10	irc	irc	NOUN
ftr-363	29	11	)	)	PUNCT
ftr-363	29	12	section	section	NOUN
ftr-363	29	13	6306	6306	NUM
ftr-363	29	14	in	in	ADP
ftr-363	29	15	2004,3	2004,3	NUM
ftr-363	29	16	which	which	PRON
ftr-363	29	17	permitted	permit	VERB
ftr-363	29	18	private	private	ADJ
ftr-363	29	19	debt	debt	NOUN
ftr-363	29	20	collectors	collector	NOUN
ftr-363	29	21	to	to	PART
ftr-363	29	22	pursue	pursue	VERB
ftr-363	29	23	unpaid	unpaid	ADJ
ftr-363	29	24	taxes	taxis	NOUN
ftr-363	29	25	,	,	PUNCT
ftr-363	29	26	privacy	privacy	NOUN
ftr-363	29	27	debates	debate	NOUN
ftr-363	29	28	surprisingly	surprisingly	ADV
ftr-363	29	29	abounded.4	abounded.4	VERB
ftr-363	29	30	no	no	DET
ftr-363	29	31	part	part	NOUN
ftr-363	29	32	of	of	ADP
ftr-363	29	33	these	these	DET
ftr-363	29	34	debates	debate	NOUN
ftr-363	29	35	addressed	address	VERB
ftr-363	29	36	the	the	DET
ftr-363	29	37	fact	fact	NOUN
ftr-363	29	38	that	that	SCONJ
ftr-363	29	39	business	business	NOUN
ftr-363	29	40	entities5	entities5	PROPN
ftr-363	29	41	regularly	regularly	ADV
ftr-363	29	42	perform	perform	VERB
ftr-363	29	43	preassessment	preassessment	NOUN
ftr-363	29	44	collection.6	collection.6	NOUN
ftr-363	29	45	similarly	similarly	ADV
ftr-363	29	46	,	,	PUNCT
ftr-363	29	47	in	in	ADP
ftr-363	29	48	the	the	DET
ftr-363	29	49	debates	debate	NOUN
ftr-363	29	50	concerning	concern	VERB
ftr-363	29	51	disclosure	disclosure	NOUN
ftr-363	29	52	law	law	NOUN
ftr-363	29	53	,	,	PUNCT
ftr-363	29	54	the	the	DET
ftr-363	29	55	special	special	ADJ
ftr-363	29	56	nature	nature	NOUN
ftr-363	29	57	of	of	ADP
ftr-363	29	58	the	the	DET
ftr-363	29	59	pre	pre	ADJ
ftr-363	29	60	-	-	NOUN
ftr-363	29	61	assessment	assessment	ADJ
ftr-363	29	62	collection	collection	NOUN
ftr-363	29	63	,	,	PUNCT
ftr-363	29	64	and	and	CCONJ
ftr-363	29	65	the	the	DET
ftr-363	29	66	reporting	reporting	NOUN
ftr-363	29	67	of	of	ADP
ftr-363	29	68	that	that	DET
ftr-363	29	69	payment	payment	NOUN
ftr-363	29	70	act	act	NOUN
ftr-363	29	71	,	,	PUNCT
ftr-363	29	72	which	which	PRON
ftr-363	29	73	authorized	authorize	VERB
ftr-363	29	74	withholding	withholding	NOUN
ftr-363	29	75	taxes	taxis	NOUN
ftr-363	29	76	.	.	PUNCT
ftr-363	30	1	current	current	ADJ
ftr-363	30	2	tax	tax	NOUN
ftr-363	30	3	payment	payment	NOUN
ftr-363	30	4	act	act	PROPN
ftr-363	30	5	,	,	PUNCT
ftr-363	30	6	ch	ch	NOUN
ftr-363	30	7	.	.	PROPN
ftr-363	30	8	120	120	NUM
ftr-363	30	9	,	,	PUNCT
ftr-363	30	10	57	57	NUM
ftr-363	30	11	stat	stat	NOUN
ftr-363	30	12	.	.	PUNCT
ftr-363	31	1	126	126	NUM
ftr-363	31	2	(	(	PUNCT
ftr-363	31	3	1943	1943	NUM
ftr-363	31	4	)	)	PUNCT
ftr-363	31	5	.	.	PUNCT
ftr-363	32	1	some	some	DET
ftr-363	32	2	excise	excise	NOUN
ftr-363	32	3	taxes	taxis	NOUN
ftr-363	32	4	were	be	AUX
ftr-363	32	5	collected	collect	VERB
ftr-363	32	6	even	even	ADV
ftr-363	32	7	prior	prior	ADV
ftr-363	32	8	to	to	ADP
ftr-363	32	9	this	this	PRON
ftr-363	32	10	,	,	PUNCT
ftr-363	32	11	leading	lead	VERB
ftr-363	32	12	to	to	ADP
ftr-363	32	13	the	the	DET
ftr-363	32	14	passage	passage	NOUN
ftr-363	32	15	of	of	ADP
ftr-363	32	16	the	the	DET
ftr-363	32	17	criminal	criminal	ADJ
ftr-363	32	18	tax	tax	NOUN
ftr-363	32	19	provision	provision	NOUN
ftr-363	32	20	which	which	PRON
ftr-363	32	21	was	be	AUX
ftr-363	32	22	the	the	DET
ftr-363	32	23	antecedent	antecedent	NOUN
ftr-363	32	24	of	of	ADP
ftr-363	32	25	the	the	DET
ftr-363	32	26	current	current	ADJ
ftr-363	32	27	trust	trust	NOUN
ftr-363	32	28	fund	fund	NOUN
ftr-363	32	29	recovery	recovery	NOUN
ftr-363	32	30	penalty	penalty	NOUN
ftr-363	32	31	found	find	VERB
ftr-363	32	32	in	in	ADP
ftr-363	32	33	irc	irc	PROPN
ftr-363	32	34	§	§	PROPN
ftr-363	32	35	6672	6672	NUM
ftr-363	32	36	.	.	PUNCT
ftr-363	33	1	see	see	VERB
ftr-363	33	2	gerald	gerald	PROPN
ftr-363	33	3	p.	p.	PROPN
ftr-363	33	4	moran	moran	PROPN
ftr-363	33	5	,	,	PUNCT
ftr-363	33	6	willfulness	willfulness	NOUN
ftr-363	33	7	:	:	PUNCT
ftr-363	33	8	the	the	DET
ftr-363	33	9	inner	inner	ADJ
ftr-363	33	10	sanctum	sanctum	NOUN
ftr-363	33	11	or	or	CCONJ
ftr-363	33	12	unnecessary	unnecessary	ADJ
ftr-363	33	13	element	element	NOUN
ftr-363	33	14	of	of	ADP
ftr-363	33	15	section	section	NOUN
ftr-363	33	16	6672	6672	NUM
ftr-363	33	17	,	,	PUNCT
ftr-363	33	18	11	11	NUM
ftr-363	33	19	u.	u.	NOUN
ftr-363	33	20	tol	tol	NOUN
ftr-363	33	21	.	.	PUNCT
ftr-363	34	1	l.	l.	PROPN
ftr-363	34	2	rev	rev	PROPN
ftr-363	34	3	.	.	PROPN
ftr-363	35	1	709	709	NUM
ftr-363	35	2	,	,	PUNCT
ftr-363	35	3	723	723	NUM
ftr-363	35	4	(	(	PUNCT
ftr-363	35	5	1980	1980	NUM
ftr-363	35	6	)	)	PUNCT
ftr-363	35	7	.	.	PUNCT
ftr-363	36	1	3	3	X
ftr-363	36	2	.	.	X
ftr-363	36	3	all	all	DET
ftr-363	36	4	references	reference	NOUN
ftr-363	36	5	and	and	CCONJ
ftr-363	36	6	citations	citation	NOUN
ftr-363	36	7	to	to	ADP
ftr-363	36	8	sections	section	NOUN
ftr-363	36	9	hereinafter	hereinafter	NOUN
ftr-363	36	10	are	be	AUX
ftr-363	36	11	to	to	ADP
ftr-363	36	12	sections	section	NOUN
ftr-363	36	13	of	of	ADP
ftr-363	36	14	the	the	DET
ftr-363	36	15	internal	internal	ADJ
ftr-363	36	16	revenue	revenue	NOUN
ftr-363	36	17	code	code	NOUN
ftr-363	36	18	of	of	ADP
ftr-363	36	19	1986	1986	NUM
ftr-363	36	20	,	,	PUNCT
ftr-363	36	21	as	as	SCONJ
ftr-363	36	22	amended	amend	VERB
ftr-363	36	23	,	,	PUNCT
ftr-363	36	24	unless	unless	SCONJ
ftr-363	36	25	otherwise	otherwise	ADV
ftr-363	36	26	indicated	indicate	VERB
ftr-363	36	27	.	.	PUNCT
ftr-363	37	1	4	4	X
ftr-363	37	2	.	.	X
ftr-363	37	3	the	the	DET
ftr-363	37	4	bush	bush	PROPN
ftr-363	37	5	administration	administration	NOUN
ftr-363	37	6	persuaded	persuade	VERB
ftr-363	37	7	congress	congress	PROPN
ftr-363	37	8	that	that	SCONJ
ftr-363	37	9	private	private	ADJ
ftr-363	37	10	tax	tax	NOUN
ftr-363	37	11	collectors	collector	NOUN
ftr-363	37	12	could	could	AUX
ftr-363	37	13	bring	bring	VERB
ftr-363	37	14	into	into	ADP
ftr-363	37	15	federal	federal	ADJ
ftr-363	37	16	coffers	coffer	NOUN
ftr-363	37	17	money	money	NOUN
ftr-363	37	18	going	going	AUX
ftr-363	37	19	unattended	unattende	VERB
ftr-363	37	20	by	by	ADP
ftr-363	37	21	the	the	DET
ftr-363	37	22	irs	irs	PROPN
ftr-363	37	23	.	.	PUNCT
ftr-363	38	1	the	the	DET
ftr-363	38	2	irs	irs	PROPN
ftr-363	38	3	struggled	struggle	VERB
ftr-363	38	4	through	through	ADP
ftr-363	38	5	a	a	DET
ftr-363	38	6	period	period	NOUN
ftr-363	38	7	of	of	ADP
ftr-363	38	8	setting	set	VERB
ftr-363	38	9	rules	rule	NOUN
ftr-363	38	10	for	for	ADP
ftr-363	38	11	these	these	DET
ftr-363	38	12	private	private	ADJ
ftr-363	38	13	collectors	collector	NOUN
ftr-363	38	14	before	before	ADP
ftr-363	38	15	entering	enter	VERB
ftr-363	38	16	into	into	ADP
ftr-363	38	17	contracts	contract	NOUN
ftr-363	38	18	permitting	permit	VERB
ftr-363	38	19	them	they	PRON
ftr-363	38	20	to	to	PART
ftr-363	38	21	begin	begin	VERB
ftr-363	38	22	collection	collection	NOUN
ftr-363	38	23	.	.	PUNCT
ftr-363	39	1	critics	critic	NOUN
ftr-363	39	2	of	of	ADP
ftr-363	39	3	the	the	DET
ftr-363	39	4	program	program	NOUN
ftr-363	39	5	,	,	PUNCT
ftr-363	39	6	including	include	VERB
ftr-363	39	7	the	the	DET
ftr-363	39	8	national	national	ADJ
ftr-363	39	9	treasury	treasury	PROPN
ftr-363	39	10	employees	employees	PROPN
ftr-363	39	11	union	union	PROPN
ftr-363	39	12	and	and	CCONJ
ftr-363	39	13	the	the	DET
ftr-363	39	14	national	national	ADJ
ftr-363	39	15	taxpayer	taxpayer	PROPN
ftr-363	39	16	advocate	advocate	NOUN
ftr-363	39	17	,	,	PUNCT
ftr-363	39	18	complained	complain	VERB
ftr-363	39	19	loud	loud	ADV
ftr-363	39	20	and	and	CCONJ
ftr-363	39	21	long	long	ADV
ftr-363	39	22	before	before	ADP
ftr-363	39	23	passage	passage	NOUN
ftr-363	39	24	of	of	ADP
ftr-363	39	25	irc	irc	PROPN
ftr-363	39	26	§	§	PROPN
ftr-363	39	27	6306	6306	NUM
ftr-363	39	28	,	,	PUNCT
ftr-363	39	29	during	during	ADP
ftr-363	39	30	the	the	DET
ftr-363	39	31	writing	writing	NOUN
ftr-363	39	32	of	of	ADP
ftr-363	39	33	the	the	DET
ftr-363	39	34	regulations	regulation	NOUN
ftr-363	39	35	and	and	CCONJ
ftr-363	39	36	the	the	DET
ftr-363	39	37	contracts	contract	NOUN
ftr-363	39	38	,	,	PUNCT
ftr-363	39	39	and	and	CCONJ
ftr-363	39	40	after	after	SCONJ
ftr-363	39	41	the	the	DET
ftr-363	39	42	private	private	ADJ
ftr-363	39	43	collectors	collector	NOUN
ftr-363	39	44	began	begin	VERB
ftr-363	39	45	.	.	PUNCT
ftr-363	40	1	the	the	DET
ftr-363	40	2	complaints	complaint	NOUN
ftr-363	40	3	ultimately	ultimately	ADV
ftr-363	40	4	led	lead	VERB
ftr-363	40	5	to	to	ADP
ftr-363	40	6	the	the	DET
ftr-363	40	7	cancellation	cancellation	NOUN
ftr-363	40	8	of	of	ADP
ftr-363	40	9	the	the	DET
ftr-363	40	10	contracts	contract	NOUN
ftr-363	40	11	.	.	PUNCT
ftr-363	41	1	currently	currently	ADV
ftr-363	41	2	,	,	PUNCT
ftr-363	41	3	there	there	PRON
ftr-363	41	4	is	be	VERB
ftr-363	41	5	no	no	DET
ftr-363	41	6	postassessment	postassessment	NOUN
ftr-363	41	7	collection	collection	NOUN
ftr-363	41	8	by	by	ADP
ftr-363	41	9	business	business	NOUN
ftr-363	41	10	entities	entity	NOUN
ftr-363	41	11	.	.	PUNCT
ftr-363	42	1	5	5	X
ftr-363	42	2	.	.	PUNCT
ftr-363	42	3	this	this	DET
ftr-363	42	4	discussion	discussion	NOUN
ftr-363	42	5	focuses	focus	VERB
ftr-363	42	6	on	on	ADP
ftr-363	42	7	collection	collection	NOUN
ftr-363	42	8	by	by	ADP
ftr-363	42	9	business	business	NOUN
ftr-363	42	10	entities	entity	NOUN
ftr-363	42	11	,	,	PUNCT
ftr-363	42	12	but	but	CCONJ
ftr-363	42	13	it	it	PRON
ftr-363	42	14	must	must	AUX
ftr-363	42	15	be	be	AUX
ftr-363	42	16	acknowledged	acknowledge	VERB
ftr-363	42	17	that	that	SCONJ
ftr-363	42	18	pre	pre	ADJ
ftr-363	42	19	-	-	ADJ
ftr-363	42	20	assessment	assessment	ADJ
ftr-363	42	21	collection	collection	NOUN
ftr-363	42	22	of	of	ADP
ftr-363	42	23	federal	federal	ADJ
ftr-363	42	24	taxes	taxis	NOUN
ftr-363	42	25	occurs	occur	VERB
ftr-363	42	26	by	by	ADP
ftr-363	42	27	any	any	DET
ftr-363	42	28	employer	employer	NOUN
ftr-363	42	29	in	in	ADP
ftr-363	42	30	the	the	DET
ftr-363	42	31	united	united	PROPN
ftr-363	42	32	states	states	PROPN
ftr-363	42	33	which	which	PRON
ftr-363	42	34	,	,	PUNCT
ftr-363	42	35	of	of	ADP
ftr-363	42	36	course	course	NOUN
ftr-363	42	37	,	,	PUNCT
ftr-363	42	38	includes	include	VERB
ftr-363	42	39	local	local	ADJ
ftr-363	42	40	,	,	PUNCT
ftr-363	42	41	state	state	NOUN
ftr-363	42	42	,	,	PUNCT
ftr-363	42	43	and	and	CCONJ
ftr-363	42	44	federal	federal	ADJ
ftr-363	42	45	governments	government	NOUN
ftr-363	42	46	,	,	PUNCT
ftr-363	42	47	as	as	ADV
ftr-363	42	48	well	well	ADV
ftr-363	42	49	as	as	ADP
ftr-363	42	50	tax	tax	NOUN
ftr-363	42	51	-	-	PUNCT
ftr-363	42	52	exempt	exempt	ADJ
ftr-363	42	53	entities	entity	NOUN
ftr-363	42	54	.	.	PUNCT
ftr-363	43	1	6	6	X
ftr-363	43	2	.	.	X
ftr-363	43	3	the	the	DET
ftr-363	43	4	term	term	NOUN
ftr-363	43	5	pre	pre	ADJ
ftr-363	43	6	-	-	ADJ
ftr-363	43	7	assessment	assessment	ADJ
ftr-363	43	8	collection	collection	NOUN
ftr-363	43	9	is	be	AUX
ftr-363	43	10	used	use	VERB
ftr-363	43	11	here	here	ADV
ftr-363	43	12	to	to	PART
ftr-363	43	13	describe	describe	VERB
ftr-363	43	14	collection	collection	NOUN
ftr-363	43	15	of	of	ADP
ftr-363	43	16	federal	federal	ADJ
ftr-363	43	17	taxes	taxis	NOUN
ftr-363	43	18	before	before	SCONJ
ftr-363	43	19	the	the	DET
ftr-363	43	20	irs	irs	PROPN
ftr-363	43	21	has	have	AUX
ftr-363	43	22	made	make	VERB
ftr-363	43	23	an	an	DET
ftr-363	43	24	assessment	assessment	NOUN
ftr-363	43	25	of	of	ADP
ftr-363	43	26	those	those	DET
ftr-363	43	27	taxes	taxis	NOUN
ftr-363	43	28	.	.	PUNCT
ftr-363	44	1	this	this	DET
ftr-363	44	2	circumstance	circumstance	NOUN
ftr-363	44	3	can	can	AUX
ftr-363	44	4	easily	easily	ADV
ftr-363	44	5	be	be	AUX
ftr-363	44	6	seen	see	VERB
ftr-363	44	7	in	in	ADP
ftr-363	44	8	the	the	DET
ftr-363	44	9	employment	employment	NOUN
ftr-363	44	10	tax	tax	NOUN
ftr-363	44	11	context	context	NOUN
ftr-363	44	12	.	.	PUNCT
ftr-363	45	1	when	when	SCONJ
ftr-363	45	2	abc	abc	PROPN
ftr-363	45	3	,	,	PUNCT
ftr-363	45	4	inc	inc	PROPN
ftr-363	45	5	.	.	PROPN
ftr-363	45	6	pays	pay	VERB
ftr-363	45	7	john	john	PROPN
ftr-363	45	8	smith	smith	PROPN
ftr-363	45	9	wages	wage	NOUN
ftr-363	45	10	,	,	PUNCT
ftr-363	45	11	it	it	PRON
ftr-363	45	12	withholds	withhold	VERB
ftr-363	45	13	$	$	SYM
ftr-363	45	14	100	100	NUM
ftr-363	45	15	each	each	DET
ftr-363	45	16	week	week	NOUN
ftr-363	45	17	from	from	ADP
ftr-363	45	18	john	john	PROPN
ftr-363	45	19	’s	’s	PART
ftr-363	45	20	wages	wage	NOUN
ftr-363	45	21	to	to	PART
ftr-363	45	22	pay	pay	VERB
ftr-363	45	23	that	that	DET
ftr-363	45	24	amount	amount	NOUN
ftr-363	45	25	over	over	ADP
ftr-363	45	26	to	to	ADP
ftr-363	45	27	the	the	DET
ftr-363	45	28	irs	irs	PROPN
ftr-363	45	29	.	.	PUNCT
ftr-363	46	1	this	this	DET
ftr-363	46	2	amount	amount	NOUN
ftr-363	46	3	is	be	AUX
ftr-363	46	4	credited	credit	VERB
ftr-363	46	5	toward	toward	ADP
ftr-363	46	6	john	john	PROPN
ftr-363	46	7	’s	’s	PART
ftr-363	46	8	income	income	NOUN
ftr-363	46	9	and	and	CCONJ
ftr-363	46	10	social	social	ADJ
ftr-363	46	11	security	security	NOUN
ftr-363	46	12	tax	tax	NOUN
ftr-363	46	13	liability	liability	NOUN
ftr-363	46	14	for	for	ADP
ftr-363	46	15	the	the	DET
ftr-363	46	16	tax	tax	NOUN
ftr-363	46	17	year	year	NOUN
ftr-363	46	18	in	in	ADP
ftr-363	46	19	which	which	PRON
ftr-363	46	20	the	the	DET
ftr-363	46	21	wages	wage	NOUN
ftr-363	46	22	are	be	AUX
ftr-363	46	23	paid	pay	VERB
ftr-363	46	24	.	.	PUNCT
ftr-363	47	1	at	at	ADP
ftr-363	47	2	the	the	DET
ftr-363	47	3	time	time	NOUN
ftr-363	47	4	the	the	DET
ftr-363	47	5	taxes	taxis	NOUN
ftr-363	47	6	are	be	AUX
ftr-363	47	7	collected	collect	VERB
ftr-363	47	8	by	by	ADP
ftr-363	47	9	abc	abc	PROPN
ftr-363	47	10	,	,	PUNCT
ftr-363	47	11	inc	inc	PROPN
ftr-363	47	12	.	.	PROPN
ftr-363	47	13	from	from	ADP
ftr-363	47	14	john	john	PROPN
ftr-363	47	15	’s	’s	PART
ftr-363	47	16	wages	wage	NOUN
ftr-363	47	17	,	,	PUNCT
ftr-363	47	18	john	john	PROPN
ftr-363	47	19	has	have	AUX
ftr-363	47	20	not	not	PART
ftr-363	47	21	filed	file	VERB
ftr-363	47	22	a	a	DET
ftr-363	47	23	tax	tax	NOUN
ftr-363	47	24	return	return	NOUN
ftr-363	47	25	for	for	ADP
ftr-363	47	26	the	the	DET
ftr-363	47	27	tax	tax	NOUN
ftr-363	47	28	year	year	NOUN
ftr-363	47	29	relating	relate	VERB
ftr-363	47	30	to	to	ADP
ftr-363	47	31	the	the	DET
ftr-363	47	32	withholding	withholding	NOUN
ftr-363	47	33	,	,	PUNCT
ftr-363	47	34	and	and	CCONJ
ftr-363	47	35	the	the	DET
ftr-363	47	36	irs	irs	PROPN
ftr-363	47	37	has	have	AUX
ftr-363	47	38	not	not	PART
ftr-363	47	39	made	make	VERB
ftr-363	47	40	an	an	DET
ftr-363	47	41	assessment	assessment	NOUN
ftr-363	47	42	against	against	ADP
ftr-363	47	43	john	john	PROPN
ftr-363	47	44	for	for	ADP
ftr-363	47	45	those	those	DET
ftr-363	47	46	taxes	taxis	NOUN
ftr-363	47	47	.	.	PUNCT
ftr-363	48	1	the	the	DET
ftr-363	48	2	amount	amount	NOUN
ftr-363	48	3	withheld	withhold	VERB
ftr-363	48	4	is	be	AUX
ftr-363	48	5	simply	simply	ADV
ftr-363	48	6	placed	place	VERB
ftr-363	48	7	into	into	ADP
ftr-363	48	8	john	john	PROPN
ftr-363	48	9	’s	’s	PART
ftr-363	48	10	account	account	NOUN
ftr-363	48	11	for	for	ADP
ftr-363	48	12	that	that	DET
ftr-363	48	13	tax	tax	NOUN
ftr-363	48	14	year	year	NOUN
ftr-363	48	15	as	as	ADP
ftr-363	48	16	a	a	DET
ftr-363	48	17	credit	credit	NOUN
ftr-363	48	18	which	which	PRON
ftr-363	48	19	will	will	AUX
ftr-363	48	20	be	be	AUX
ftr-363	48	21	applied	apply	VERB
ftr-363	48	22	when	when	SCONJ
ftr-363	48	23	john	john	PROPN
ftr-363	48	24	does	do	AUX
ftr-363	48	25	file	file	VERB
ftr-363	48	26	his	his	PRON
ftr-363	48	27	tax	tax	NOUN
ftr-363	48	28	return	return	NOUN
ftr-363	48	29	at	at	ADP
ftr-363	48	30	a	a	DET
ftr-363	48	31	later	later	ADJ
ftr-363	48	32	time	time	NOUN
ftr-363	48	33	.	.	PUNCT
ftr-363	49	1	contrast	contrast	VERB
ftr-363	49	2	this	this	PRON
ftr-363	49	3	with	with	ADP
ftr-363	49	4	the	the	DET
ftr-363	49	5	post	post	ADJ
ftr-363	49	6	-	-	ADJ
ftr-363	49	7	assessment	assessment	ADJ
ftr-363	49	8	collection	collection	NOUN
ftr-363	49	9	of	of	ADP
ftr-363	49	10	taxes	taxis	NOUN
ftr-363	49	11	by	by	ADP
ftr-363	49	12	a	a	DET
ftr-363	49	13	private	private	ADJ
ftr-363	49	14	collector	collector	NOUN
ftr-363	49	15	.	.	PUNCT
ftr-363	50	1	the	the	DET
ftr-363	50	2	post	post	ADJ
ftr-363	50	3	-	-	ADJ
ftr-363	50	4	assessment	assessment	ADJ
ftr-363	50	5	collection	collection	NOUN
ftr-363	50	6	occurs	occur	VERB
ftr-363	50	7	after	after	SCONJ
ftr-363	50	8	john	john	PROPN
ftr-363	50	9	has	have	AUX
ftr-363	50	10	filed	file	VERB
ftr-363	50	11	his	his	PRON
ftr-363	50	12	tax	tax	NOUN
ftr-363	50	13	return	return	NOUN
ftr-363	50	14	or	or	CCONJ
ftr-363	50	15	otherwise	otherwise	ADV
ftr-363	50	16	had	have	VERB
ftr-363	50	17	a	a	DET
ftr-363	50	18	federal	federal	ADJ
ftr-363	50	19	tax	tax	NOUN
ftr-363	50	20	assessment	assessment	NOUN
ftr-363	50	21	occur	occur	VERB
ftr-363	50	22	with	with	ADP
ftr-363	50	23	respect	respect	NOUN
ftr-363	50	24	to	to	ADP
ftr-363	50	25	his	his	PRON
ftr-363	50	26	liability	liability	NOUN
ftr-363	50	27	.	.	PUNCT
ftr-363	51	1	his	his	PRON
ftr-363	51	2	account	account	NOUN
ftr-363	51	3	balance	balance	NOUN
ftr-363	51	4	for	for	ADP
ftr-363	51	5	the	the	DET
ftr-363	51	6	year	year	NOUN
ftr-363	51	7	at	at	ADP
ftr-363	51	8	issue	issue	NOUN
ftr-363	51	9	shows	show	VERB
ftr-363	51	10	that	that	SCONJ
ftr-363	51	11	john	john	PROPN
ftr-363	51	12	has	have	AUX
ftr-363	51	13	not	not	PART
ftr-363	51	14	paid	pay	VERB
ftr-363	51	15	into	into	ADP
ftr-363	51	16	the	the	DET
ftr-363	51	17	account	account	NOUN
ftr-363	51	18	sufficient	sufficient	ADJ
ftr-363	51	19	funds	fund	NOUN
ftr-363	51	20	to	to	PART
ftr-363	51	21	satisfy	satisfy	VERB
ftr-363	51	22	the	the	DET
ftr-363	51	23	tax	tax	NOUN
ftr-363	51	24	liability	liability	NOUN
ftr-363	51	25	.	.	PUNCT
ftr-363	52	1	so	so	ADV
ftr-363	52	2	,	,	PUNCT
ftr-363	52	3	the	the	DET
ftr-363	52	4	irs	irs	PROPN
ftr-363	52	5	or	or	CCONJ
ftr-363	52	6	a	a	DET
ftr-363	52	7	private	private	ADJ
ftr-363	52	8	tax	tax	NOUN
ftr-363	52	9	collector	collector	NOUN
ftr-363	52	10	seeks	seek	VERB
ftr-363	52	11	additional	additional	ADJ
ftr-363	52	12	funds	fund	NOUN
ftr-363	52	13	from	from	ADP
ftr-363	52	14	john	john	PROPN
ftr-363	52	15	at	at	ADP
ftr-363	52	16	that	that	DET
ftr-363	52	17	point	point	NOUN
ftr-363	52	18	to	to	PART
ftr-363	52	19	satisfy	satisfy	VERB
ftr-363	52	20	the	the	DET
ftr-363	52	21	outstanding	outstanding	ADJ
ftr-363	52	22	debt	debt	NOUN
ftr-363	52	23	.	.	PUNCT
ftr-363	53	1	766	766	NUM
ftr-363	53	2	florida	florida	PROPN
ftr-363	53	3	tax	tax	NOUN
ftr-363	53	4	review	review	NOUN
ftr-363	53	5	[	[	X
ftr-363	53	6	vol	vol	NOUN
ftr-363	53	7	.	.	PUNCT
ftr-363	54	1	10:10	10:10	NUM
ftr-363	54	2	collection	collection	NOUN
ftr-363	54	3	,	,	PUNCT
ftr-363	54	4	was	be	AUX
ftr-363	54	5	not	not	PART
ftr-363	54	6	discussed	discuss	VERB
ftr-363	54	7	.	.	PUNCT
ftr-363	55	1	this	this	DET
ftr-363	55	2	recent	recent	ADJ
ftr-363	55	3	situation	situation	NOUN
ftr-363	55	4	highlights	highlight	VERB
ftr-363	55	5	the	the	DET
ftr-363	55	6	fact	fact	NOUN
ftr-363	55	7	that	that	SCONJ
ftr-363	55	8	if	if	SCONJ
ftr-363	55	9	the	the	DET
ftr-363	55	10	public	public	NOUN
ftr-363	55	11	is	be	AUX
ftr-363	55	12	so	so	ADV
ftr-363	55	13	concerned	concerned	ADJ
ftr-363	55	14	with	with	ADP
ftr-363	55	15	individuals	individual	NOUN
ftr-363	55	16	being	be	AUX
ftr-363	55	17	pursued	pursue	VERB
ftr-363	55	18	by	by	ADP
ftr-363	55	19	private	private	ADJ
ftr-363	55	20	debt	debt	NOUN
ftr-363	55	21	collectors	collector	NOUN
ftr-363	55	22	for	for	ADP
ftr-363	55	23	tax	tax	NOUN
ftr-363	55	24	liabilities	liability	NOUN
ftr-363	55	25	,	,	PUNCT
ftr-363	55	26	the	the	DET
ftr-363	55	27	same	same	ADJ
ftr-363	55	28	level	level	NOUN
ftr-363	55	29	of	of	ADP
ftr-363	55	30	concern	concern	NOUN
ftr-363	55	31	should	should	AUX
ftr-363	55	32	exist	exist	VERB
ftr-363	55	33	when	when	SCONJ
ftr-363	55	34	other	other	ADJ
ftr-363	55	35	private	private	ADJ
ftr-363	55	36	entities	entity	NOUN
ftr-363	55	37	collect	collect	VERB
ftr-363	55	38	taxes	taxis	NOUN
ftr-363	55	39	on	on	ADP
ftr-363	55	40	the	the	DET
ftr-363	55	41	irs	irs	PROPN
ftr-363	55	42	’s	’s	PART
ftr-363	55	43	behalf.7	behalf.7	NOUN
ftr-363	55	44	this	this	DET
ftr-363	55	45	article	article	NOUN
ftr-363	55	46	does	do	AUX
ftr-363	55	47	not	not	PART
ftr-363	55	48	suggest	suggest	VERB
ftr-363	55	49	changing	change	VERB
ftr-363	55	50	the	the	DET
ftr-363	55	51	system	system	NOUN
ftr-363	55	52	by	by	ADP
ftr-363	55	53	which	which	PRON
ftr-363	55	54	business	business	NOUN
ftr-363	55	55	entities	entity	NOUN
ftr-363	55	56	collect	collect	VERB
ftr-363	55	57	federal	federal	ADJ
ftr-363	55	58	taxes	taxis	NOUN
ftr-363	55	59	in	in	ADP
ftr-363	55	60	the	the	DET
ftr-363	55	61	pre	pre	NOUN
ftr-363	55	62	-	-	NOUN
ftr-363	55	63	assessment	assessment	ADJ
ftr-363	55	64	context	context	NOUN
ftr-363	55	65	.	.	PUNCT
ftr-363	56	1	the	the	DET
ftr-363	56	2	current	current	ADJ
ftr-363	56	3	system	system	NOUN
ftr-363	56	4	generally	generally	ADV
ftr-363	56	5	works	work	VERB
ftr-363	56	6	very	very	ADV
ftr-363	56	7	well	well	ADV
ftr-363	56	8	.	.	PUNCT
ftr-363	57	1	rather	rather	ADV
ftr-363	57	2	,	,	PUNCT
ftr-363	57	3	this	this	DET
ftr-363	57	4	article	article	NOUN
ftr-363	57	5	seeks	seek	VERB
ftr-363	57	6	to	to	PART
ftr-363	57	7	show	show	VERB
ftr-363	57	8	how	how	SCONJ
ftr-363	57	9	the	the	DET
ftr-363	57	10	current	current	ADJ
ftr-363	57	11	system	system	NOUN
ftr-363	57	12	of	of	ADP
ftr-363	57	13	pre	pre	ADJ
ftr-363	57	14	-	-	ADJ
ftr-363	57	15	assessment	assessment	ADJ
ftr-363	57	16	collection	collection	NOUN
ftr-363	57	17	of	of	ADP
ftr-363	57	18	federal	federal	ADJ
ftr-363	57	19	taxes	taxis	NOUN
ftr-363	57	20	by	by	ADP
ftr-363	57	21	private	private	ADJ
ftr-363	57	22	parties	party	NOUN
ftr-363	57	23	would	would	AUX
ftr-363	57	24	benefit	benefit	VERB
ftr-363	57	25	from	from	ADP
ftr-363	57	26	disclosure	disclosure	NOUN
ftr-363	57	27	and	and	CCONJ
ftr-363	57	28	align	align	VERB
ftr-363	57	29	this	this	DET
ftr-363	57	30	activity	activity	NOUN
ftr-363	57	31	with	with	ADP
ftr-363	57	32	other	other	ADJ
ftr-363	57	33	situations	situation	NOUN
ftr-363	57	34	in	in	ADP
ftr-363	57	35	which	which	PRON
ftr-363	57	36	disclosure	disclosure	NOUN
ftr-363	57	37	policy	policy	NOUN
ftr-363	57	38	has	have	AUX
ftr-363	57	39	determined	determine	VERB
ftr-363	57	40	that	that	SCONJ
ftr-363	57	41	transparency	transparency	NOUN
ftr-363	57	42	,	,	PUNCT
ftr-363	57	43	rather	rather	ADV
ftr-363	57	44	than	than	ADP
ftr-363	57	45	confidentiality	confidentiality	NOUN
ftr-363	57	46	,	,	PUNCT
ftr-363	57	47	is	be	AUX
ftr-363	57	48	important	important	ADJ
ftr-363	57	49	.	.	PUNCT
ftr-363	58	1	the	the	DET
ftr-363	58	2	collection	collection	NOUN
ftr-363	58	3	of	of	ADP
ftr-363	58	4	federal	federal	ADJ
ftr-363	58	5	taxes	taxis	NOUN
ftr-363	58	6	by	by	ADP
ftr-363	58	7	business	business	NOUN
ftr-363	58	8	entities	entity	NOUN
ftr-363	58	9	creates	create	VERB
ftr-363	58	10	public	public	ADJ
ftr-363	58	11	trusts	trust	NOUN
ftr-363	58	12	,	,	PUNCT
ftr-363	58	13	where	where	SCONJ
ftr-363	58	14	the	the	DET
ftr-363	58	15	business	business	NOUN
ftr-363	58	16	entities	entity	NOUN
ftr-363	58	17	act	act	VERB
ftr-363	58	18	as	as	ADP
ftr-363	58	19	trustees	trustee	NOUN
ftr-363	58	20	and	and	CCONJ
ftr-363	58	21	the	the	DET
ftr-363	58	22	united	united	PROPN
ftr-363	58	23	states	states	PROPN
ftr-363	58	24	becomes	become	VERB
ftr-363	58	25	the	the	DET
ftr-363	58	26	beneficiary.8	beneficiary.8	PROPN
ftr-363	58	27	despite	despite	SCONJ
ftr-363	58	28	the	the	DET
ftr-363	58	29	public	public	ADJ
ftr-363	58	30	nature	nature	NOUN
ftr-363	58	31	of	of	ADP
ftr-363	58	32	these	these	DET
ftr-363	58	33	trusts	trust	NOUN
ftr-363	58	34	,	,	PUNCT
ftr-363	58	35	tax	tax	NOUN
ftr-363	58	36	returns	return	NOUN
ftr-363	58	37	filed	file	VERB
ftr-363	58	38	by	by	ADP
ftr-363	58	39	business	business	NOUN
ftr-363	58	40	entities	entity	NOUN
ftr-363	58	41	reporting	report	VERB
ftr-363	58	42	these	these	DET
ftr-363	58	43	trust	trust	NOUN
ftr-363	58	44	receipts	receipt	NOUN
ftr-363	58	45	and	and	CCONJ
ftr-363	58	46	dispositions	disposition	NOUN
ftr-363	58	47	are	be	AUX
ftr-363	58	48	kept	keep	VERB
ftr-363	58	49	confidential	confidential	ADJ
ftr-363	58	50	under	under	ADP
ftr-363	58	51	current	current	ADJ
ftr-363	58	52	disclosure	disclosure	NOUN
ftr-363	58	53	laws	law	NOUN
ftr-363	58	54	.	.	PUNCT
ftr-363	59	1	the	the	DET
ftr-363	59	2	current	current	ADJ
ftr-363	59	3	law	law	NOUN
ftr-363	59	4	shields	shield	VERB
ftr-363	59	5	information	information	NOUN
ftr-363	59	6	about	about	ADP
ftr-363	59	7	these	these	DET
ftr-363	59	8	public	public	ADJ
ftr-363	59	9	trusts	trust	NOUN
ftr-363	59	10	,	,	PUNCT
ftr-363	59	11	treating	treat	VERB
ftr-363	59	12	returns	return	NOUN
ftr-363	59	13	filed	file	VERB
ftr-363	59	14	by	by	ADP
ftr-363	59	15	business	business	NOUN
ftr-363	59	16	entities	entity	NOUN
ftr-363	59	17	similarly	similarly	ADV
ftr-363	59	18	to	to	ADP
ftr-363	59	19	returns	return	NOUN
ftr-363	59	20	from	from	ADP
ftr-363	59	21	taxpayers	taxpayer	NOUN
ftr-363	59	22	that	that	PRON
ftr-363	59	23	report	report	VERB
ftr-363	59	24	income	income	NOUN
ftr-363	59	25	taxes	taxis	NOUN
ftr-363	59	26	or	or	CCONJ
ftr-363	59	27	other	other	ADJ
ftr-363	59	28	private	private	ADJ
ftr-363	59	29	tax	tax	NOUN
ftr-363	59	30	information	information	NOUN
ftr-363	59	31	.	.	PUNCT
ftr-363	60	1	this	this	DET
ftr-363	60	2	article	article	NOUN
ftr-363	60	3	proposes	propose	VERB
ftr-363	60	4	that	that	SCONJ
ftr-363	60	5	current	current	ADJ
ftr-363	60	6	disclosure	disclosure	NOUN
ftr-363	60	7	law	law	NOUN
ftr-363	60	8	and	and	CCONJ
ftr-363	60	9	policy	policy	NOUN
ftr-363	60	10	treats	treat	NOUN
ftr-363	60	11	these	these	DET
ftr-363	60	12	collected	collect	VERB
ftr-363	60	13	tax	tax	NOUN
ftr-363	60	14	returns	return	NOUN
ftr-363	60	15	incorrectly	incorrectly	ADV
ftr-363	60	16	,	,	PUNCT
ftr-363	60	17	and	and	CCONJ
ftr-363	60	18	instead	instead	ADV
ftr-363	60	19	should	should	AUX
ftr-363	60	20	acknowledge	acknowledge	VERB
ftr-363	60	21	the	the	DET
ftr-363	60	22	benefit	benefit	NOUN
ftr-363	60	23	of	of	ADP
ftr-363	60	24	publishing	publishing	NOUN
ftr-363	60	25	returns	return	NOUN
ftr-363	60	26	reporting	report	VERB
ftr-363	60	27	money	money	NOUN
ftr-363	60	28	held	hold	VERB
ftr-363	60	29	in	in	ADP
ftr-363	60	30	trust	trust	NOUN
ftr-363	60	31	for	for	ADP
ftr-363	60	32	the	the	DET
ftr-363	60	33	united	united	PROPN
ftr-363	60	34	states.9	states.9	PROPN
ftr-363	60	35	section	section	NOUN
ftr-363	60	36	6103	6103	NUM
ftr-363	60	37	provides	provide	VERB
ftr-363	60	38	for	for	SCONJ
ftr-363	60	39	the	the	DET
ftr-363	60	40	non	non	NOUN
ftr-363	60	41	-	-	NOUN
ftr-363	60	42	disclosure	disclosure	NOUN
ftr-363	60	43	of	of	ADP
ftr-363	60	44	most	most	ADJ
ftr-363	60	45	tax	tax	NOUN
ftr-363	60	46	information	information	NOUN
ftr-363	60	47	reported	report	VERB
ftr-363	60	48	to	to	ADP
ftr-363	60	49	the	the	DET
ftr-363	60	50	irs	irs	PROPN
ftr-363	60	51	.	.	PUNCT
ftr-363	61	1	certain	certain	ADJ
ftr-363	61	2	narrow	narrow	ADJ
ftr-363	61	3	exceptions	exception	NOUN
ftr-363	61	4	exist	exist	VERB
ftr-363	61	5	within	within	ADP
ftr-363	61	6	this	this	DET
ftr-363	61	7	section	section	NOUN
ftr-363	61	8	when	when	SCONJ
ftr-363	61	9	the	the	DET
ftr-363	61	10	benefits	benefit	NOUN
ftr-363	61	11	of	of	ADP
ftr-363	61	12	disclosure	disclosure	NOUN
ftr-363	61	13	outweigh	outweigh	VERB
ftr-363	61	14	the	the	DET
ftr-363	61	15	costs	cost	NOUN
ftr-363	61	16	.	.	PUNCT
ftr-363	62	1	this	this	DET
ftr-363	62	2	article	article	NOUN
ftr-363	62	3	does	do	AUX
ftr-363	62	4	not	not	PART
ftr-363	62	5	recommend	recommend	VERB
ftr-363	62	6	creating	create	VERB
ftr-363	62	7	another	another	DET
ftr-363	62	8	exception	exception	NOUN
ftr-363	62	9	to	to	ADP
ftr-363	62	10	section	section	NOUN
ftr-363	62	11	6103	6103	NUM
ftr-363	62	12	with	with	ADP
ftr-363	62	13	respect	respect	NOUN
ftr-363	62	14	to	to	ADP
ftr-363	62	15	collected	collect	VERB
ftr-363	62	16	tax	tax	NOUN
ftr-363	62	17	returns	return	NOUN
ftr-363	62	18	.	.	PUNCT
ftr-363	63	1	instead	instead	ADV
ftr-363	63	2	,	,	PUNCT
ftr-363	63	3	this	this	DET
ftr-363	63	4	article	article	NOUN
ftr-363	63	5	proposes	propose	VERB
ftr-363	63	6	that	that	SCONJ
ftr-363	63	7	the	the	DET
ftr-363	63	8	provision	provision	NOUN
ftr-363	63	9	requiring	require	VERB
ftr-363	63	10	the	the	DET
ftr-363	63	11	disclosure	disclosure	NOUN
ftr-363	63	12	of	of	ADP
ftr-363	63	13	taxes	taxis	NOUN
ftr-363	63	14	held	hold	VERB
ftr-363	63	15	in	in	ADP
ftr-363	63	16	trust	trust	NOUN
ftr-363	63	17	should	should	AUX
ftr-363	63	18	rest	rest	VERB
ftr-363	63	19	in	in	ADP
ftr-363	63	20	section	section	NOUN
ftr-363	63	21	6104	6104	NUM
ftr-363	63	22	,	,	PUNCT
ftr-363	63	23	which	which	PRON
ftr-363	63	24	governs	govern	VERB
ftr-363	63	25	the	the	DET
ftr-363	63	26	return	return	NOUN
ftr-363	63	27	information	information	NOUN
ftr-363	63	28	of	of	ADP
ftr-363	63	29	tax	tax	NOUN
ftr-363	63	30	-	-	PUNCT
ftr-363	63	31	exempt	exempt	ADJ
ftr-363	63	32	organizations	organization	NOUN
ftr-363	63	33	,	,	PUNCT
ftr-363	63	34	pension	pension	NOUN
ftr-363	63	35	plans	plan	NOUN
ftr-363	63	36	,	,	PUNCT
ftr-363	63	37	and	and	CCONJ
ftr-363	63	38	political	political	ADJ
ftr-363	63	39	organizations	organization	NOUN
ftr-363	63	40	.	.	PUNCT
ftr-363	64	1	for	for	ADP
ftr-363	64	2	almost	almost	ADV
ftr-363	64	3	150	150	NUM
ftr-363	64	4	years	year	NOUN
ftr-363	64	5	since	since	SCONJ
ftr-363	64	6	the	the	DET
ftr-363	64	7	enactment	enactment	NOUN
ftr-363	64	8	of	of	ADP
ftr-363	64	9	the	the	DET
ftr-363	64	10	first	first	ADJ
ftr-363	64	11	income	income	NOUN
ftr-363	64	12	tax	tax	NOUN
ftr-363	64	13	in	in	ADP
ftr-363	64	14	1861	1861	NUM
ftr-363	64	15	,	,	PUNCT
ftr-363	64	16	congress	congress	PROPN
ftr-363	64	17	has	have	AUX
ftr-363	64	18	grappled	grapple	VERB
ftr-363	64	19	with	with	ADP
ftr-363	64	20	the	the	DET
ftr-363	64	21	disclosure	disclosure	NOUN
ftr-363	64	22	policy	policy	NOUN
ftr-363	64	23	it	it	PRON
ftr-363	64	24	should	should	AUX
ftr-363	64	25	employ	employ	VERB
ftr-363	64	26	7	7	NUM
ftr-363	64	27	.	.	PUNCT
ftr-363	65	1	this	this	DET
ftr-363	65	2	characterization	characterization	NOUN
ftr-363	65	3	of	of	ADP
ftr-363	65	4	the	the	DET
ftr-363	65	5	debates	debate	NOUN
ftr-363	65	6	surrounding	surround	VERB
ftr-363	65	7	the	the	DET
ftr-363	65	8	enactment	enactment	NOUN
ftr-363	65	9	of	of	ADP
ftr-363	65	10	irc	irc	PROPN
ftr-363	65	11	§	§	PROPN
ftr-363	65	12	6306	6306	NUM
ftr-363	65	13	is	be	AUX
ftr-363	65	14	not	not	PART
ftr-363	65	15	meant	mean	VERB
ftr-363	65	16	to	to	PART
ftr-363	65	17	ignore	ignore	VERB
ftr-363	65	18	the	the	DET
ftr-363	65	19	complexity	complexity	NOUN
ftr-363	65	20	of	of	ADP
ftr-363	65	21	issues	issue	NOUN
ftr-363	65	22	associated	associate	VERB
ftr-363	65	23	with	with	ADP
ftr-363	65	24	the	the	DET
ftr-363	65	25	statute	statute	NOUN
ftr-363	65	26	.	.	PUNCT
ftr-363	66	1	it	it	PRON
ftr-363	66	2	is	be	AUX
ftr-363	66	3	merely	merely	ADV
ftr-363	66	4	meant	mean	VERB
ftr-363	66	5	to	to	PART
ftr-363	66	6	shed	shed	VERB
ftr-363	66	7	light	light	NOUN
ftr-363	66	8	on	on	ADP
ftr-363	66	9	the	the	DET
ftr-363	66	10	fact	fact	NOUN
ftr-363	66	11	that	that	SCONJ
ftr-363	66	12	the	the	DET
ftr-363	66	13	debates	debate	NOUN
ftr-363	66	14	concerning	concern	VERB
ftr-363	66	15	private	private	ADJ
ftr-363	66	16	debt	debt	NOUN
ftr-363	66	17	collection	collection	NOUN
ftr-363	66	18	have	have	AUX
ftr-363	66	19	not	not	PART
ftr-363	66	20	addressed	address	VERB
ftr-363	66	21	pre	pre	ADJ
ftr-363	66	22	-	-	NOUN
ftr-363	66	23	assessment	assessment	ADJ
ftr-363	66	24	collection	collection	NOUN
ftr-363	66	25	by	by	ADP
ftr-363	66	26	business	business	NOUN
ftr-363	66	27	entities	entity	NOUN
ftr-363	66	28	.	.	PUNCT
ftr-363	67	1	8	8	X
ftr-363	67	2	.	.	X
ftr-363	67	3	irc	irc	PROPN
ftr-363	67	4	§	§	PROPN
ftr-363	67	5	7501	7501	NUM
ftr-363	67	6	.	.	PUNCT
ftr-363	68	1	9	9	NUM
ftr-363	68	2	.	.	X
ftr-363	69	1	the	the	DET
ftr-363	69	2	returns	return	NOUN
ftr-363	69	3	that	that	PRON
ftr-363	69	4	business	business	NOUN
ftr-363	69	5	entities	entity	NOUN
ftr-363	69	6	file	file	VERB
ftr-363	69	7	concerning	concern	VERB
ftr-363	69	8	collected	collect	VERB
ftr-363	69	9	tax	tax	NOUN
ftr-363	69	10	information	information	NOUN
ftr-363	69	11	should	should	AUX
ftr-363	69	12	contain	contain	VERB
ftr-363	69	13	only	only	ADJ
ftr-363	69	14	information	information	NOUN
ftr-363	69	15	about	about	ADP
ftr-363	69	16	the	the	DET
ftr-363	69	17	taxes	taxis	NOUN
ftr-363	69	18	collected	collect	VERB
ftr-363	69	19	and	and	CCONJ
ftr-363	69	20	paid	pay	VERB
ftr-363	69	21	over	over	ADP
ftr-363	69	22	to	to	ADP
ftr-363	69	23	the	the	DET
ftr-363	69	24	government	government	NOUN
ftr-363	69	25	and	and	CCONJ
ftr-363	69	26	not	not	PART
ftr-363	69	27	other	other	ADJ
ftr-363	69	28	tax	tax	NOUN
ftr-363	69	29	information	information	NOUN
ftr-363	69	30	.	.	PUNCT
ftr-363	70	1	as	as	SCONJ
ftr-363	70	2	discussed	discuss	VERB
ftr-363	70	3	in	in	ADP
ftr-363	70	4	more	more	ADJ
ftr-363	70	5	detail	detail	NOUN
ftr-363	70	6	below	below	ADV
ftr-363	70	7	,	,	PUNCT
ftr-363	70	8	the	the	DET
ftr-363	70	9	proposal	proposal	NOUN
ftr-363	70	10	here	here	ADV
ftr-363	70	11	also	also	ADV
ftr-363	70	12	includes	include	VERB
ftr-363	70	13	a	a	DET
ftr-363	70	14	recommendation	recommendation	NOUN
ftr-363	70	15	that	that	PRON
ftr-363	70	16	returns	return	VERB
ftr-363	70	17	reporting	report	VERB
ftr-363	70	18	money	money	NOUN
ftr-363	70	19	held	hold	VERB
ftr-363	70	20	in	in	ADP
ftr-363	70	21	trust	trust	NOUN
ftr-363	70	22	should	should	AUX
ftr-363	70	23	only	only	ADV
ftr-363	70	24	report	report	VERB
ftr-363	70	25	information	information	NOUN
ftr-363	70	26	about	about	ADP
ftr-363	70	27	the	the	DET
ftr-363	70	28	money	money	NOUN
ftr-363	70	29	held	hold	VERB
ftr-363	70	30	in	in	ADP
ftr-363	70	31	trust	trust	NOUN
ftr-363	70	32	and	and	CCONJ
ftr-363	70	33	not	not	PART
ftr-363	70	34	blend	blend	VERB
ftr-363	70	35	that	that	DET
ftr-363	70	36	information	information	NOUN
ftr-363	70	37	with	with	ADP
ftr-363	70	38	matters	matter	NOUN
ftr-363	70	39	on	on	ADP
ftr-363	70	40	which	which	PRON
ftr-363	70	41	the	the	DET
ftr-363	70	42	business	business	NOUN
ftr-363	70	43	entities	entity	NOUN
ftr-363	70	44	are	be	AUX
ftr-363	70	45	directly	directly	ADV
ftr-363	70	46	liable	liable	ADJ
ftr-363	70	47	for	for	ADP
ftr-363	70	48	taxes	taxis	NOUN
ftr-363	70	49	and	and	CCONJ
ftr-363	70	50	on	on	ADP
ftr-363	70	51	which	which	PRON
ftr-363	70	52	they	they	PRON
ftr-363	70	53	are	be	AUX
ftr-363	70	54	entitled	entitle	VERB
ftr-363	70	55	to	to	ADP
ftr-363	70	56	the	the	DET
ftr-363	70	57	full	full	ADJ
ftr-363	70	58	protection	protection	NOUN
ftr-363	70	59	of	of	ADP
ftr-363	70	60	the	the	DET
ftr-363	70	61	disclosure	disclosure	NOUN
ftr-363	70	62	laws	law	NOUN
ftr-363	70	63	.	.	PUNCT
ftr-363	71	1	2011	2011	NUM
ftr-363	71	2	]	]	PUNCT
ftr-363	71	3	transparency	transparency	NOUN
ftr-363	71	4	in	in	ADP
ftr-363	71	5	private	private	ADJ
ftr-363	71	6	collection	collection	NOUN
ftr-363	71	7	of	of	ADP
ftr-363	71	8	federal	federal	ADJ
ftr-363	71	9	taxes	taxis	NOUN
ftr-363	71	10	767	767	NUM
ftr-363	71	11	with	with	ADP
ftr-363	71	12	respect	respect	NOUN
ftr-363	71	13	to	to	AUX
ftr-363	71	14	tax	tax	VERB
ftr-363	71	15	information.10	information.10	ADJ
ftr-363	71	16	disclosure	disclosure	NOUN
ftr-363	71	17	policy	policy	NOUN
ftr-363	71	18	seeks	seek	VERB
ftr-363	71	19	to	to	PART
ftr-363	71	20	strike	strike	VERB
ftr-363	71	21	a	a	DET
ftr-363	71	22	balance	balance	NOUN
ftr-363	71	23	between	between	ADP
ftr-363	71	24	privacy	privacy	NOUN
ftr-363	71	25	interests	interest	NOUN
ftr-363	71	26	and	and	CCONJ
ftr-363	71	27	the	the	DET
ftr-363	71	28	benefits	benefit	NOUN
ftr-363	71	29	derived	derive	VERB
ftr-363	71	30	from	from	ADP
ftr-363	71	31	publicity	publicity	NOUN
ftr-363	71	32	.	.	PUNCT
ftr-363	72	1	the	the	DET
ftr-363	72	2	policy	policy	NOUN
ftr-363	72	3	debate	debate	NOUN
ftr-363	72	4	has	have	AUX
ftr-363	72	5	primarily	primarily	ADV
ftr-363	72	6	centered	center	VERB
ftr-363	72	7	on	on	ADP
ftr-363	72	8	individual	individual	ADJ
ftr-363	72	9	and	and	CCONJ
ftr-363	72	10	corporate	corporate	ADJ
ftr-363	72	11	income	income	NOUN
ftr-363	72	12	taxes,11	taxes,11	NOUN
ftr-363	72	13	with	with	ADP
ftr-363	72	14	some	some	DET
ftr-363	72	15	attention	attention	NOUN
ftr-363	72	16	,	,	PUNCT
ftr-363	72	17	starting	start	VERB
ftr-363	72	18	in	in	ADP
ftr-363	72	19	1950	1950	NUM
ftr-363	72	20	,	,	PUNCT
ftr-363	72	21	12	12	NUM
ftr-363	72	22	on	on	ADP
ftr-363	72	23	tax	tax	NOUN
ftr-363	72	24	-	-	PUNCT
ftr-363	72	25	exempt	exempt	ADJ
ftr-363	72	26	organizations	organization	NOUN
ftr-363	72	27	.	.	PUNCT
ftr-363	73	1	almost	almost	ADV
ftr-363	73	2	no	no	PRON
ftr-363	73	3	attention	attention	NOUN
ftr-363	73	4	during	during	ADP
ftr-363	73	5	this	this	DET
ftr-363	73	6	debate	debate	NOUN
ftr-363	73	7	has	have	AUX
ftr-363	73	8	focused	focus	VERB
ftr-363	73	9	on	on	ADP
ftr-363	73	10	collected	collect	VERB
ftr-363	73	11	taxes,13	taxes,13	NOUN
ftr-363	73	12	which	which	PRON
ftr-363	73	13	businesses	business	NOUN
ftr-363	73	14	must	must	AUX
ftr-363	73	15	hold	hold	VERB
ftr-363	73	16	in	in	ADP
ftr-363	73	17	a	a	DET
ftr-363	73	18	statutory	statutory	ADJ
ftr-363	73	19	or	or	CCONJ
ftr-363	73	20	public	public	ADJ
ftr-363	73	21	trust	trust	NOUN
ftr-363	73	22	for	for	ADP
ftr-363	73	23	the	the	DET
ftr-363	73	24	united	united	PROPN
ftr-363	73	25	states.14	states.14	PROPN
ftr-363	73	26	10	10	NUM
ftr-363	73	27	.	.	PUNCT
ftr-363	74	1	in	in	ADP
ftr-363	74	2	1998	1998	NUM
ftr-363	74	3	congress	congress	PROPN
ftr-363	74	4	mandated	mandate	VERB
ftr-363	74	5	in	in	ADP
ftr-363	74	6	§	§	PROPN
ftr-363	74	7	3802	3802	NUM
ftr-363	74	8	of	of	ADP
ftr-363	74	9	the	the	DET
ftr-363	74	10	revenue	revenue	NOUN
ftr-363	74	11	reform	reform	NOUN
ftr-363	74	12	act	act	NOUN
ftr-363	74	13	that	that	SCONJ
ftr-363	74	14	the	the	DET
ftr-363	74	15	joint	joint	ADJ
ftr-363	74	16	committee	committee	NOUN
ftr-363	74	17	on	on	ADP
ftr-363	74	18	taxation	taxation	NOUN
ftr-363	74	19	and	and	CCONJ
ftr-363	74	20	the	the	DET
ftr-363	74	21	treasury	treasury	PROPN
ftr-363	74	22	department	department	PROPN
ftr-363	74	23	prepare	prepare	VERB
ftr-363	74	24	reports	report	NOUN
ftr-363	74	25	on	on	ADP
ftr-363	74	26	disclosure	disclosure	NOUN
ftr-363	74	27	law	law	NOUN
ftr-363	74	28	.	.	PUNCT
ftr-363	75	1	the	the	DET
ftr-363	75	2	joint	joint	ADJ
ftr-363	75	3	committee	committee	NOUN
ftr-363	75	4	on	on	ADP
ftr-363	75	5	taxation	taxation	NOUN
ftr-363	75	6	(	(	PUNCT
ftr-363	75	7	jct	jct	PROPN
ftr-363	75	8	)	)	PUNCT
ftr-363	75	9	report	report	NOUN
ftr-363	75	10	was	be	AUX
ftr-363	75	11	issued	issue	VERB
ftr-363	75	12	in	in	ADP
ftr-363	75	13	three	three	NUM
ftr-363	75	14	volumes	volume	NOUN
ftr-363	75	15	:	:	PUNCT
ftr-363	75	16	volume	volume	NOUN
ftr-363	75	17	i	i	PRON
ftr-363	75	18	covers	cover	VERB
ftr-363	75	19	more	more	ADJ
ftr-363	75	20	general	general	ADJ
ftr-363	75	21	issues	issue	NOUN
ftr-363	75	22	,	,	PUNCT
ftr-363	75	23	volume	volume	NOUN
ftr-363	75	24	ii	ii	PROPN
ftr-363	75	25	discusses	discuss	VERB
ftr-363	75	26	issues	issue	NOUN
ftr-363	75	27	involving	involve	VERB
ftr-363	75	28	exempt	exempt	ADJ
ftr-363	75	29	organizations	organization	NOUN
ftr-363	75	30	,	,	PUNCT
ftr-363	75	31	and	and	CCONJ
ftr-363	75	32	volume	volume	NOUN
ftr-363	75	33	iii	iii	NOUN
ftr-363	75	34	contains	contain	VERB
ftr-363	75	35	letters	letter	NOUN
ftr-363	75	36	from	from	ADP
ftr-363	75	37	states	state	NOUN
ftr-363	75	38	and	and	CCONJ
ftr-363	75	39	tax	tax	NOUN
ftr-363	75	40	authorities	authority	NOUN
ftr-363	75	41	on	on	ADP
ftr-363	75	42	the	the	DET
ftr-363	75	43	costs	cost	NOUN
ftr-363	75	44	and	and	CCONJ
ftr-363	75	45	benefits	benefit	NOUN
ftr-363	75	46	of	of	ADP
ftr-363	75	47	disclosure	disclosure	NOUN
ftr-363	75	48	.	.	PUNCT
ftr-363	76	1	the	the	DET
ftr-363	76	2	jct	jct	PROPN
ftr-363	76	3	report	report	PROPN
ftr-363	76	4	,	,	PUNCT
ftr-363	76	5	staff	staff	NOUN
ftr-363	76	6	of	of	ADP
ftr-363	76	7	the	the	DET
ftr-363	76	8	joint	joint	ADJ
ftr-363	76	9	committee	committee	NOUN
ftr-363	76	10	on	on	ADP
ftr-363	76	11	taxation	taxation	NOUN
ftr-363	76	12	,	,	PUNCT
ftr-363	76	13	study	study	NOUN
ftr-363	76	14	of	of	ADP
ftr-363	76	15	present	present	ADJ
ftr-363	76	16	-	-	PUNCT
ftr-363	76	17	law	law	NOUN
ftr-363	76	18	taxpayer	taxpayer	NOUN
ftr-363	76	19	confidentiality	confidentiality	NOUN
ftr-363	76	20	and	and	CCONJ
ftr-363	76	21	disclosure	disclosure	NOUN
ftr-363	76	22	provisions	provision	NOUN
ftr-363	76	23	as	as	SCONJ
ftr-363	76	24	required	require	VERB
ftr-363	76	25	by	by	ADP
ftr-363	76	26	§	§	PROPN
ftr-363	76	27	3802	3802	NUM
ftr-363	76	28	of	of	ADP
ftr-363	76	29	the	the	DET
ftr-363	76	30	internal	internal	ADJ
ftr-363	76	31	revenue	revenue	NOUN
ftr-363	76	32	service	service	NOUN
ftr-363	76	33	restructuring	restructuring	NOUN
ftr-363	76	34	and	and	CCONJ
ftr-363	76	35	reform	reform	NOUN
ftr-363	76	36	act	act	NOUN
ftr-363	76	37	of	of	ADP
ftr-363	76	38	1998	1998	NUM
ftr-363	76	39	,	,	PUNCT
ftr-363	76	40	(	(	PUNCT
ftr-363	76	41	2000	2000	NUM
ftr-363	76	42	)	)	PUNCT
ftr-363	77	1	[	[	X
ftr-363	77	2	hereinafter	hereinafter	NOUN
ftr-363	77	3	jct	jct	PROPN
ftr-363	77	4	report	report	PROPN
ftr-363	77	5	(	(	PUNCT
ftr-363	77	6	vol	vol	NOUN
ftr-363	77	7	.	.	PUNCT
ftr-363	78	1	i	i	PRON
ftr-363	78	2	)	)	PUNCT
ftr-363	78	3	]	]	PUNCT
ftr-363	78	4	,	,	PUNCT
ftr-363	78	5	contains	contain	VERB
ftr-363	78	6	a	a	DET
ftr-363	78	7	thorough	thorough	ADJ
ftr-363	78	8	history	history	NOUN
ftr-363	78	9	of	of	ADP
ftr-363	78	10	disclosure	disclosure	NOUN
ftr-363	78	11	laws	law	NOUN
ftr-363	78	12	in	in	ADP
ftr-363	78	13	the	the	DET
ftr-363	78	14	united	united	PROPN
ftr-363	78	15	states	states	PROPN
ftr-363	78	16	in	in	ADP
ftr-363	78	17	volume	volume	NOUN
ftr-363	78	18	i	i	PRON
ftr-363	78	19	at	at	ADP
ftr-363	78	20	pages	page	NOUN
ftr-363	78	21	246	246	NUM
ftr-363	78	22	-	-	SYM
ftr-363	78	23	79	79	NUM
ftr-363	78	24	.	.	PUNCT
ftr-363	79	1	while	while	SCONJ
ftr-363	79	2	some	some	DET
ftr-363	79	3	disclosure	disclosure	NOUN
ftr-363	79	4	history	history	NOUN
ftr-363	79	5	will	will	AUX
ftr-363	79	6	be	be	AUX
ftr-363	79	7	briefly	briefly	ADV
ftr-363	79	8	summarized	summarize	VERB
ftr-363	79	9	below	below	ADV
ftr-363	79	10	,	,	PUNCT
ftr-363	79	11	a	a	DET
ftr-363	79	12	more	more	ADV
ftr-363	79	13	detailed	detailed	ADJ
ftr-363	79	14	summary	summary	NOUN
ftr-363	79	15	of	of	ADP
ftr-363	79	16	the	the	DET
ftr-363	79	17	history	history	NOUN
ftr-363	79	18	exists	exist	VERB
ftr-363	79	19	in	in	ADP
ftr-363	79	20	volume	volume	NOUN
ftr-363	79	21	i	i	PRON
ftr-363	79	22	of	of	ADP
ftr-363	79	23	the	the	DET
ftr-363	79	24	jct	jct	PROPN
ftr-363	79	25	report	report	NOUN
ftr-363	79	26	,	,	PUNCT
ftr-363	79	27	study	study	NOUN
ftr-363	79	28	of	of	ADP
ftr-363	79	29	general	general	ADJ
ftr-363	79	30	disclosure	disclosure	NOUN
ftr-363	79	31	provisions	provision	NOUN
ftr-363	79	32	.	.	PUNCT
ftr-363	80	1	although	although	SCONJ
ftr-363	80	2	volume	volume	NOUN
ftr-363	80	3	i	i	PRON
ftr-363	80	4	of	of	ADP
ftr-363	80	5	the	the	DET
ftr-363	80	6	treasury	treasury	PROPN
ftr-363	80	7	department	department	PROPN
ftr-363	80	8	report	report	PROPN
ftr-363	80	9	(	(	PUNCT
ftr-363	80	10	treasury	treasury	NOUN
ftr-363	80	11	report	report	NOUN
ftr-363	80	12	)	)	PUNCT
ftr-363	80	13	notes	note	VERB
ftr-363	80	14	that	that	SCONJ
ftr-363	80	15	a	a	DET
ftr-363	80	16	volume	volume	NOUN
ftr-363	80	17	ii	ii	NOUN
ftr-363	80	18	will	will	AUX
ftr-363	80	19	be	be	AUX
ftr-363	80	20	published	publish	VERB
ftr-363	80	21	focusing	focus	VERB
ftr-363	80	22	on	on	ADP
ftr-363	80	23	irc	irc	PROPN
ftr-363	80	24	§	§	PROPN
ftr-363	80	25	6104	6104	NUM
ftr-363	80	26	,	,	PUNCT
ftr-363	80	27	no	no	DET
ftr-363	80	28	volume	volume	NOUN
ftr-363	80	29	ii	ii	PROPN
ftr-363	80	30	was	be	AUX
ftr-363	80	31	published	publish	VERB
ftr-363	80	32	by	by	ADP
ftr-363	80	33	the	the	DET
ftr-363	80	34	treasury	treasury	PROPN
ftr-363	80	35	department	department	PROPN
ftr-363	80	36	.	.	PUNCT
ftr-363	81	1	documented	document	VERB
ftr-363	81	2	in	in	ADP
ftr-363	81	3	email	email	NOUN
ftr-363	81	4	dated	date	VERB
ftr-363	81	5	july	july	PROPN
ftr-363	81	6	7	7	NUM
ftr-363	81	7	,	,	PUNCT
ftr-363	81	8	2010	2010	NUM
ftr-363	81	9	from	from	ADP
ftr-363	81	10	channprett	channprett	PROPN
ftr-363	81	11	singh	singh	PROPN
ftr-363	81	12	,	,	PUNCT
ftr-363	81	13	irs	irs	PROPN
ftr-363	81	14	office	office	NOUN
ftr-363	81	15	of	of	ADP
ftr-363	81	16	the	the	DET
ftr-363	81	17	chief	chief	ADJ
ftr-363	81	18	counsel	counsel	NOUN
ftr-363	81	19	(	(	PUNCT
ftr-363	81	20	on	on	ADP
ftr-363	81	21	file	file	NOUN
ftr-363	81	22	with	with	ADP
ftr-363	81	23	the	the	DET
ftr-363	81	24	author	author	NOUN
ftr-363	81	25	)	)	PUNCT
ftr-363	81	26	.	.	PUNCT
ftr-363	82	1	dep’t	dep’t	NOUN
ftr-363	82	2	of	of	ADP
ftr-363	82	3	the	the	DET
ftr-363	82	4	treasury	treasury	NOUN
ftr-363	82	5	,	,	PUNCT
ftr-363	82	6	office	office	NOUN
ftr-363	82	7	of	of	ADP
ftr-363	82	8	tax	tax	NOUN
ftr-363	82	9	policy	policy	NOUN
ftr-363	82	10	,	,	PUNCT
ftr-363	82	11	report	report	NOUN
ftr-363	82	12	to	to	ADP
ftr-363	82	13	the	the	DET
ftr-363	82	14	congress	congress	PROPN
ftr-363	82	15	on	on	ADP
ftr-363	82	16	scope	scope	NOUN
ftr-363	82	17	and	and	CCONJ
ftr-363	82	18	use	use	NOUN
ftr-363	82	19	of	of	ADP
ftr-363	82	20	taxpayer	taxpayer	NOUN
ftr-363	82	21	confidentiality	confidentiality	NOUN
ftr-363	82	22	and	and	CCONJ
ftr-363	82	23	disclosure	disclosure	NOUN
ftr-363	82	24	provisions	provision	NOUN
ftr-363	82	25	(	(	PUNCT
ftr-363	82	26	2000	2000	NUM
ftr-363	82	27	)	)	PUNCT
ftr-363	83	1	[	[	X
ftr-363	83	2	hereinafter	hereinafter	NOUN
ftr-363	83	3	treasury	treasury	NOUN
ftr-363	83	4	report	report	NOUN
ftr-363	83	5	]	]	X
ftr-363	83	6	.	.	PUNCT
ftr-363	84	1	therefore	therefore	ADV
ftr-363	84	2	,	,	PUNCT
ftr-363	84	3	all	all	DET
ftr-363	84	4	references	reference	NOUN
ftr-363	84	5	to	to	ADP
ftr-363	84	6	the	the	DET
ftr-363	84	7	treasury	treasury	PROPN
ftr-363	84	8	report	report	NOUN
ftr-363	84	9	herein	herein	NOUN
ftr-363	84	10	are	be	AUX
ftr-363	84	11	to	to	PART
ftr-363	84	12	volume	volume	NOUN
ftr-363	84	13	i.	i.	NOUN
ftr-363	84	14	11	11	NUM
ftr-363	84	15	.	.	PUNCT
ftr-363	85	1	see	see	VERB
ftr-363	85	2	jct	jct	PROPN
ftr-363	85	3	report	report	PROPN
ftr-363	85	4	(	(	PUNCT
ftr-363	85	5	vol	vol	NOUN
ftr-363	85	6	.	.	PUNCT
ftr-363	86	1	i	i	PRON
ftr-363	86	2	)	)	PUNCT
ftr-363	86	3	,	,	PUNCT
ftr-363	86	4	supra	supra	PROPN
ftr-363	86	5	note	note	NOUN
ftr-363	86	6	10	10	NUM
ftr-363	86	7	,	,	PUNCT
ftr-363	86	8	at	at	ADP
ftr-363	86	9	5	5	NUM
ftr-363	86	10	-	-	SYM
ftr-363	86	11	6	6	NUM
ftr-363	86	12	,	,	PUNCT
ftr-363	86	13	127	127	NUM
ftr-363	86	14	-	-	SYM
ftr-363	86	15	33	33	NUM
ftr-363	86	16	;	;	PUNCT
ftr-363	86	17	treasury	treasury	NOUN
ftr-363	86	18	report	report	NOUN
ftr-363	86	19	,	,	PUNCT
ftr-363	86	20	supra	supra	PROPN
ftr-363	86	21	note	note	NOUN
ftr-363	86	22	10	10	NUM
ftr-363	86	23	,	,	PUNCT
ftr-363	86	24	at	at	ADP
ftr-363	86	25	33	33	NUM
ftr-363	86	26	-	-	SYM
ftr-363	86	27	37	37	NUM
ftr-363	86	28	;	;	PUNCT
ftr-363	86	29	see	see	VERB
ftr-363	86	30	also	also	ADV
ftr-363	86	31	paul	paul	PROPN
ftr-363	86	32	schwartz	schwartz	PROPN
ftr-363	86	33	,	,	PUNCT
ftr-363	86	34	the	the	DET
ftr-363	86	35	future	future	NOUN
ftr-363	86	36	of	of	ADP
ftr-363	86	37	tax	tax	NOUN
ftr-363	86	38	privacy	privacy	NOUN
ftr-363	86	39	,	,	PUNCT
ftr-363	86	40	lxi	lxi	PROPN
ftr-363	86	41	,	,	PUNCT
ftr-363	86	42	nat’l	nat’l	PROPN
ftr-363	86	43	tax	tax	PROPN
ftr-363	86	44	j.	j.	PROPN
ftr-363	86	45	883	883	PROPN
ftr-363	86	46	,	,	PUNCT
ftr-363	86	47	no	no	INTJ
ftr-363	86	48	.	.	NOUN
ftr-363	86	49	4	4	NUM
ftr-363	86	50	,	,	PUNCT
ftr-363	86	51	2	2	NUM
ftr-363	86	52	,	,	PUNCT
ftr-363	86	53	(	(	PUNCT
ftr-363	86	54	2008	2008	NUM
ftr-363	86	55	)	)	PUNCT
ftr-363	86	56	;	;	PUNCT
ftr-363	86	57	and	and	CCONJ
ftr-363	86	58	marc	marc	PROPN
ftr-363	86	59	linder	linder	PROPN
ftr-363	86	60	,	,	PUNCT
ftr-363	86	61	tax	tax	NOUN
ftr-363	86	62	glasnost	glasnost	X
ftr-363	86	63	’	'	PUNCT
ftr-363	86	64	for	for	ADP
ftr-363	86	65	millionaires	millionaire	NOUN
ftr-363	86	66	:	:	PUNCT
ftr-363	86	67	peeking	peek	VERB
ftr-363	86	68	behind	behind	ADP
ftr-363	86	69	the	the	DET
ftr-363	86	70	veil	veil	NOUN
ftr-363	86	71	of	of	ADP
ftr-363	86	72	ignorance	ignorance	NOUN
ftr-363	86	73	along	along	ADP
ftr-363	86	74	the	the	DET
ftr-363	86	75	publicity	publicity	NOUN
ftr-363	86	76	-	-	PUNCT
ftr-363	86	77	privacy	privacy	NOUN
ftr-363	86	78	continuum	continuum	NOUN
ftr-363	86	79	,	,	PUNCT
ftr-363	86	80	18	18	NUM
ftr-363	86	81	n.y.u	n.y.u	NOUN
ftr-363	86	82	.	.	PUNCT
ftr-363	87	1	rev	rev	PROPN
ftr-363	87	2	.	.	PROPN
ftr-363	87	3	l.	l.	PROPN
ftr-363	87	4	&	&	CCONJ
ftr-363	87	5	soc	soc	PROPN
ftr-363	87	6	.	.	PUNCT
ftr-363	88	1	change	change	VERB
ftr-363	88	2	951	951	NUM
ftr-363	88	3	(	(	PUNCT
ftr-363	88	4	1990	1990	NUM
ftr-363	88	5	-	-	SYM
ftr-363	88	6	91	91	NUM
ftr-363	88	7	)	)	PUNCT
ftr-363	88	8	.	.	PUNCT
ftr-363	89	1	12	12	NUM
ftr-363	89	2	.	.	PUNCT
ftr-363	90	1	pub	pub	NOUN
ftr-363	90	2	.	.	PUNCT
ftr-363	91	1	l.	l.	PROPN
ftr-363	91	2	no	no	INTJ
ftr-363	91	3	.	.	PROPN
ftr-363	92	1	81	81	NUM
ftr-363	92	2	-	-	SYM
ftr-363	92	3	814	814	NUM
ftr-363	92	4	,	,	PUNCT
ftr-363	92	5	§	§	PROPN
ftr-363	92	6	341	341	NUM
ftr-363	92	7	,	,	PUNCT
ftr-363	92	8	64	64	NUM
ftr-363	92	9	stat	stat	NOUN
ftr-363	92	10	.	.	PUNCT
ftr-363	93	1	906	906	NUM
ftr-363	93	2	,	,	PUNCT
ftr-363	93	3	960	960	NUM
ftr-363	93	4	(	(	PUNCT
ftr-363	93	5	1950	1950	NUM
ftr-363	93	6	)	)	PUNCT
ftr-363	93	7	;	;	PUNCT
ftr-363	93	8	see	see	VERB
ftr-363	93	9	staff	staff	NOUN
ftr-363	93	10	of	of	ADP
ftr-363	93	11	the	the	DET
ftr-363	93	12	joint	joint	ADJ
ftr-363	93	13	committee	committee	NOUN
ftr-363	93	14	on	on	ADP
ftr-363	93	15	taxation	taxation	NOUN
ftr-363	93	16	,	,	PUNCT
ftr-363	93	17	jcs-1	jcs-1	NOUN
ftr-363	93	18	-	-	PUNCT
ftr-363	93	19	00	00	NUM
ftr-363	93	20	,	,	PUNCT
ftr-363	93	21	study	study	NOUN
ftr-363	93	22	on	on	ADP
ftr-363	93	23	present	present	ADJ
ftr-363	93	24	-	-	PUNCT
ftr-363	93	25	law	law	NOUN
ftr-363	93	26	confidentialist	confidentialist	NOUN
ftr-363	93	27	,	,	PUNCT
ftr-363	93	28	and	and	CCONJ
ftr-363	93	29	disclosure	disclosure	NOUN
ftr-363	93	30	provisions	provision	NOUN
ftr-363	93	31	as	as	SCONJ
ftr-363	93	32	required	require	VERB
ftr-363	93	33	by	by	ADP
ftr-363	93	34	section	section	NOUN
ftr-363	93	35	3802	3802	NUM
ftr-363	93	36	of	of	ADP
ftr-363	93	37	the	the	DET
ftr-363	93	38	internal	internal	ADJ
ftr-363	93	39	revenue	revenue	NOUN
ftr-363	93	40	service	service	NOUN
ftr-363	93	41	(	(	PUNCT
ftr-363	93	42	vol	vol	NOUN
ftr-363	93	43	.	.	PUNCT
ftr-363	93	44	ii	ii	PROPN
ftr-363	93	45	)	)	PUNCT
ftr-363	93	46	(	(	PUNCT
ftr-363	93	47	2000	2000	NUM
ftr-363	93	48	)	)	PUNCT
ftr-363	93	49	124	124	NUM
ftr-363	93	50	(	(	PUNCT
ftr-363	93	51	“	"	PUNCT
ftr-363	93	52	this	this	DET
ftr-363	93	53	provision	provision	NOUN
ftr-363	93	54	,	,	PUNCT
ftr-363	93	55	§	§	PROPN
ftr-363	93	56	153(c	153(c	PROPN
ftr-363	93	57	)	)	PUNCT
ftr-363	93	58	of	of	ADP
ftr-363	93	59	the	the	DET
ftr-363	93	60	1939	1939	NUM
ftr-363	93	61	code	code	NOUN
ftr-363	93	62	,	,	PUNCT
ftr-363	93	63	was	be	AUX
ftr-363	93	64	the	the	DET
ftr-363	93	65	earliest	early	ADJ
ftr-363	93	66	version	version	NOUN
ftr-363	93	67	of	of	ADP
ftr-363	93	68	§	§	PROPN
ftr-363	93	69	6104	6104	NUM
ftr-363	93	70	.	.	PUNCT
ftr-363	94	1	section	section	NOUN
ftr-363	94	2	153(c	153(c	PROPN
ftr-363	94	3	)	)	PUNCT
ftr-363	94	4	was	be	AUX
ftr-363	94	5	codified	codify	VERB
ftr-363	94	6	as	as	ADP
ftr-363	94	7	§	§	PROPN
ftr-363	94	8	6104(a	6104(a	NOUN
ftr-363	94	9	)	)	PUNCT
ftr-363	94	10	of	of	ADP
ftr-363	94	11	the	the	DET
ftr-363	94	12	1954	1954	NUM
ftr-363	94	13	code	code	NOUN
ftr-363	94	14	without	without	ADP
ftr-363	94	15	amendment	amendment	NOUN
ftr-363	94	16	.	.	PUNCT
ftr-363	95	1	pub	pub	NOUN
ftr-363	95	2	.	.	PUNCT
ftr-363	96	1	l.	l.	PROPN
ftr-363	96	2	no	no	INTJ
ftr-363	96	3	.	.	PROPN
ftr-363	97	1	83	83	NUM
ftr-363	97	2	-	-	SYM
ftr-363	97	3	591	591	NUM
ftr-363	97	4	(	(	PUNCT
ftr-363	97	5	1954	1954	NUM
ftr-363	97	6	)	)	PUNCT
ftr-363	97	7	.	.	PUNCT
ftr-363	97	8	”	"	PUNCT
ftr-363	97	9	)	)	PUNCT
ftr-363	98	1	[	[	X
ftr-363	98	2	hereinafter	hereinafter	NOUN
ftr-363	98	3	jct	jct	PROPN
ftr-363	98	4	report	report	PROPN
ftr-363	98	5	(	(	PUNCT
ftr-363	98	6	vol	vol	NOUN
ftr-363	98	7	.	.	PUNCT
ftr-363	98	8	ii	ii	PROPN
ftr-363	98	9	)	)	PUNCT
ftr-363	98	10	]	]	PUNCT
ftr-363	98	11	.	.	PUNCT
ftr-363	99	1	13	13	NUM
ftr-363	99	2	.	.	PUNCT
ftr-363	100	1	the	the	DET
ftr-363	100	2	term	term	NOUN
ftr-363	100	3	“	"	PUNCT
ftr-363	100	4	collected	collect	VERB
ftr-363	100	5	taxes	taxis	NOUN
ftr-363	100	6	”	"	PUNCT
ftr-363	100	7	will	will	AUX
ftr-363	100	8	be	be	AUX
ftr-363	100	9	used	use	VERB
ftr-363	100	10	in	in	ADP
ftr-363	100	11	this	this	DET
ftr-363	100	12	article	article	NOUN
ftr-363	100	13	to	to	PART
ftr-363	100	14	describe	describe	VERB
ftr-363	100	15	taxes	taxis	NOUN
ftr-363	100	16	that	that	PRON
ftr-363	100	17	an	an	DET
ftr-363	100	18	individual	individual	NOUN
ftr-363	100	19	or	or	CCONJ
ftr-363	100	20	entity	entity	NOUN
ftr-363	100	21	must	must	AUX
ftr-363	100	22	collect	collect	VERB
ftr-363	100	23	on	on	ADP
ftr-363	100	24	behalf	behalf	NOUN
ftr-363	100	25	of	of	ADP
ftr-363	100	26	the	the	DET
ftr-363	100	27	united	united	PROPN
ftr-363	100	28	states	states	PROPN
ftr-363	100	29	and	and	CCONJ
ftr-363	100	30	hold	hold	VERB
ftr-363	100	31	for	for	ADP
ftr-363	100	32	payment	payment	NOUN
ftr-363	100	33	over	over	ADP
ftr-363	100	34	to	to	ADP
ftr-363	100	35	the	the	DET
ftr-363	100	36	united	united	PROPN
ftr-363	100	37	states	states	PROPN
ftr-363	100	38	at	at	ADP
ftr-363	100	39	some	some	DET
ftr-363	100	40	future	future	ADJ
ftr-363	100	41	point	point	NOUN
ftr-363	100	42	.	.	PUNCT
ftr-363	101	1	the	the	DET
ftr-363	101	2	most	most	ADV
ftr-363	101	3	common	common	ADJ
ftr-363	101	4	collected	collect	VERB
ftr-363	101	5	taxes	taxis	NOUN
ftr-363	101	6	are	be	AUX
ftr-363	101	7	employment	employment	NOUN
ftr-363	101	8	taxes	taxis	NOUN
ftr-363	101	9	that	that	PRON
ftr-363	101	10	consist	consist	VERB
ftr-363	101	11	of	of	ADP
ftr-363	101	12	two	two	NUM
ftr-363	101	13	parts	part	NOUN
ftr-363	101	14	:	:	PUNCT
ftr-363	101	15	withheld	withhold	VERB
ftr-363	101	16	income	income	NOUN
ftr-363	101	17	taxes	taxis	NOUN
ftr-363	101	18	and	and	CCONJ
ftr-363	101	19	withheld	withhold	VERB
ftr-363	101	20	social	social	ADJ
ftr-363	101	21	security	security	NOUN
ftr-363	101	22	taxes	taxis	NOUN
ftr-363	101	23	.	.	PUNCT
ftr-363	102	1	although	although	SCONJ
ftr-363	102	2	employment	employment	NOUN
ftr-363	102	3	taxes	taxis	NOUN
ftr-363	102	4	receive	receive	VERB
ftr-363	102	5	the	the	DET
ftr-363	102	6	most	most	ADJ
ftr-363	102	7	attention	attention	NOUN
ftr-363	102	8	,	,	PUNCT
ftr-363	102	9	in	in	ADP
ftr-363	102	10	some	some	DET
ftr-363	102	11	ways	way	NOUN
ftr-363	102	12	they	they	PRON
ftr-363	102	13	do	do	AUX
ftr-363	102	14	not	not	PART
ftr-363	102	15	fit	fit	VERB
ftr-363	102	16	as	as	ADV
ftr-363	102	17	neatly	neatly	ADV
ftr-363	102	18	into	into	ADP
ftr-363	102	19	the	the	DET
ftr-363	102	20	definition	definition	NOUN
ftr-363	102	21	of	of	ADP
ftr-363	102	22	collected	collect	VERB
ftr-363	102	23	taxes	taxis	NOUN
ftr-363	102	24	since	since	SCONJ
ftr-363	102	25	the	the	DET
ftr-363	102	26	employer	employer	NOUN
ftr-363	102	27	does	do	AUX
ftr-363	102	28	not	not	PART
ftr-363	102	29	actually	actually	ADV
ftr-363	102	30	receive	receive	VERB
ftr-363	102	31	any	any	DET
ftr-363	102	32	money	money	NOUN
ftr-363	102	33	from	from	ADP
ftr-363	102	34	its	its	PRON
ftr-363	102	35	employees	employee	NOUN
ftr-363	102	36	,	,	PUNCT
ftr-363	102	37	but	but	CCONJ
ftr-363	102	38	simply	simply	ADV
ftr-363	102	39	sets	set	VERB
ftr-363	102	40	aside	aside	ADP
ftr-363	102	41	money	money	NOUN
ftr-363	102	42	it	it	PRON
ftr-363	102	43	would	would	AUX
ftr-363	102	44	otherwise	otherwise	ADV
ftr-363	102	45	have	have	AUX
ftr-363	102	46	paid	pay	VERB
ftr-363	102	47	to	to	ADP
ftr-363	102	48	them	they	PRON
ftr-363	102	49	in	in	ADP
ftr-363	102	50	order	order	NOUN
ftr-363	102	51	to	to	PART
ftr-363	102	52	pay	pay	VERB
ftr-363	102	53	that	that	DET
ftr-363	102	54	money	money	NOUN
ftr-363	102	55	over	over	ADP
ftr-363	102	56	to	to	ADP
ftr-363	102	57	the	the	DET
ftr-363	102	58	irs	irs	PROPN
ftr-363	102	59	.	.	PUNCT
ftr-363	103	1	the	the	DET
ftr-363	103	2	fiction	fiction	NOUN
ftr-363	103	3	in	in	ADP
ftr-363	103	4	this	this	DET
ftr-363	103	5	analysis	analysis	NOUN
ftr-363	103	6	is	be	AUX
ftr-363	103	7	that	that	SCONJ
ftr-363	103	8	often	often	ADV
ftr-363	103	9	the	the	DET
ftr-363	103	10	employer	employer	NOUN
ftr-363	103	11	never	never	ADV
ftr-363	103	12	has	have	VERB
ftr-363	103	13	the	the	DET
ftr-363	103	14	money	money	NOUN
ftr-363	103	15	allegedly	allegedly	ADV
ftr-363	103	16	set	set	VERB
ftr-363	103	17	aside	aside	ADV
ftr-363	103	18	.	.	PUNCT
ftr-363	104	1	contrast	contrast	VERB
ftr-363	104	2	this	this	DET
ftr-363	104	3	type	type	NOUN
ftr-363	104	4	of	of	ADP
ftr-363	104	5	collected	collect	VERB
ftr-363	104	6	tax	tax	NOUN
ftr-363	104	7	with	with	ADP
ftr-363	104	8	excise	excise	NOUN
ftr-363	104	9	768	768	NUM
ftr-363	104	10	florida	florida	PROPN
ftr-363	104	11	tax	tax	NOUN
ftr-363	104	12	review	review	NOUN
ftr-363	105	1	[	[	X
ftr-363	105	2	vol	vol	NOUN
ftr-363	105	3	.	.	PUNCT
ftr-363	105	4	10:10	10:10	NUM
ftr-363	105	5	given	give	VERB
ftr-363	105	6	the	the	DET
ftr-363	105	7	amount	amount	NOUN
ftr-363	105	8	of	of	ADP
ftr-363	105	9	collected	collect	VERB
ftr-363	105	10	money	money	NOUN
ftr-363	105	11	withheld	withhold	VERB
ftr-363	105	12	and	and	CCONJ
ftr-363	105	13	not	not	PART
ftr-363	105	14	remitted	remit	VERB
ftr-363	105	15	to	to	ADP
ftr-363	105	16	the	the	DET
ftr-363	105	17	united	united	PROPN
ftr-363	105	18	states	states	PROPN
ftr-363	105	19	,	,	PUNCT
ftr-363	105	20	and	and	CCONJ
ftr-363	105	21	the	the	DET
ftr-363	105	22	compelling	compelling	ADJ
ftr-363	105	23	governmental	governmental	ADJ
ftr-363	105	24	interest	interest	NOUN
ftr-363	105	25	in	in	ADP
ftr-363	105	26	ensuring	ensure	VERB
ftr-363	105	27	that	that	SCONJ
ftr-363	105	28	the	the	DET
ftr-363	105	29	united	united	PROPN
ftr-363	105	30	states	states	PROPN
ftr-363	105	31	receives	receive	VERB
ftr-363	105	32	these	these	DET
ftr-363	105	33	funds	fund	NOUN
ftr-363	105	34	,	,	PUNCT
ftr-363	105	35	this	this	DET
ftr-363	105	36	neglect	neglect	NOUN
ftr-363	105	37	is	be	AUX
ftr-363	105	38	a	a	DET
ftr-363	105	39	serious	serious	ADJ
ftr-363	105	40	policy	policy	NOUN
ftr-363	105	41	mistake	mistake	NOUN
ftr-363	105	42	,	,	PUNCT
ftr-363	105	43	and	and	CCONJ
ftr-363	105	44	has	have	AUX
ftr-363	105	45	contributed	contribute	VERB
ftr-363	105	46	to	to	ADP
ftr-363	105	47	the	the	DET
ftr-363	105	48	billions	billion	NOUN
ftr-363	105	49	of	of	ADP
ftr-363	105	50	dollars	dollar	NOUN
ftr-363	105	51	of	of	ADP
ftr-363	105	52	withheld	withhold	VERB
ftr-363	105	53	taxes	taxis	NOUN
ftr-363	105	54	that	that	PRON
ftr-363	105	55	businesses	business	NOUN
ftr-363	105	56	have	have	AUX
ftr-363	105	57	not	not	PART
ftr-363	105	58	paid	pay	VERB
ftr-363	105	59	over	over	ADP
ftr-363	105	60	to	to	ADP
ftr-363	105	61	the	the	DET
ftr-363	105	62	united	united	PROPN
ftr-363	105	63	states	states	PROPN
ftr-363	105	64	.	.	PUNCT
ftr-363	106	1	this	this	DET
ftr-363	106	2	article	article	NOUN
ftr-363	106	3	discusses	discuss	VERB
ftr-363	106	4	the	the	DET
ftr-363	106	5	relationship	relationship	NOUN
ftr-363	106	6	between	between	ADP
ftr-363	106	7	collected	collect	VERB
ftr-363	106	8	taxes	taxis	NOUN
ftr-363	106	9	and	and	CCONJ
ftr-363	106	10	relevant	relevant	ADJ
ftr-363	106	11	disclosure	disclosure	NOUN
ftr-363	106	12	law	law	NOUN
ftr-363	106	13	and	and	CCONJ
ftr-363	106	14	determines	determine	NOUN
ftr-363	106	15	that	that	PRON
ftr-363	106	16	collected	collect	VERB
ftr-363	106	17	tax	tax	NOUN
ftr-363	106	18	information	information	NOUN
ftr-363	106	19	more	more	ADV
ftr-363	106	20	closely	closely	ADV
ftr-363	106	21	resembles	resemble	VERB
ftr-363	106	22	the	the	DET
ftr-363	106	23	information	information	NOUN
ftr-363	106	24	of	of	ADP
ftr-363	106	25	tax	tax	NOUN
ftr-363	106	26	-	-	PUNCT
ftr-363	106	27	exempt	exempt	ADJ
ftr-363	106	28	organizations	organization	NOUN
ftr-363	106	29	and	and	CCONJ
ftr-363	106	30	pension	pension	NOUN
ftr-363	106	31	plans	plan	NOUN
ftr-363	106	32	than	than	ADP
ftr-363	106	33	that	that	PRON
ftr-363	106	34	of	of	ADP
ftr-363	106	35	individuals	individual	NOUN
ftr-363	106	36	or	or	CCONJ
ftr-363	106	37	corporations	corporation	NOUN
ftr-363	106	38	reporting	report	VERB
ftr-363	106	39	income	income	NOUN
ftr-363	106	40	taxes	taxis	NOUN
ftr-363	106	41	and	and	CCONJ
ftr-363	106	42	other	other	ADJ
ftr-363	106	43	types	type	NOUN
ftr-363	106	44	for	for	ADP
ftr-363	106	45	which	which	PRON
ftr-363	106	46	those	those	DET
ftr-363	106	47	entities	entity	NOUN
ftr-363	106	48	are	be	AUX
ftr-363	106	49	directly	directly	ADV
ftr-363	106	50	liable	liable	ADJ
ftr-363	106	51	.	.	PUNCT
ftr-363	107	1	as	as	SCONJ
ftr-363	107	2	discussed	discuss	VERB
ftr-363	107	3	below	below	ADV
ftr-363	107	4	,	,	PUNCT
ftr-363	107	5	this	this	DET
ftr-363	107	6	insight	insight	NOUN
ftr-363	107	7	is	be	AUX
ftr-363	107	8	crucial	crucial	ADJ
ftr-363	107	9	,	,	PUNCT
ftr-363	107	10	as	as	SCONJ
ftr-363	107	11	it	it	PRON
ftr-363	107	12	reveals	reveal	VERB
ftr-363	107	13	that	that	SCONJ
ftr-363	107	14	the	the	DET
ftr-363	107	15	disclosure	disclosure	NOUN
ftr-363	107	16	policy	policy	NOUN
ftr-363	107	17	considerations	consideration	NOUN
ftr-363	107	18	for	for	ADP
ftr-363	107	19	tax	tax	NOUN
ftr-363	107	20	-	-	PUNCT
ftr-363	107	21	exempt	exempt	ADJ
ftr-363	107	22	organizations	organization	NOUN
ftr-363	107	23	and	and	CCONJ
ftr-363	107	24	pension	pension	NOUN
ftr-363	107	25	plans	plan	NOUN
ftr-363	107	26	start	start	VERB
ftr-363	107	27	with	with	ADP
ftr-363	107	28	a	a	DET
ftr-363	107	29	bias	bias	NOUN
ftr-363	107	30	for	for	ADP
ftr-363	107	31	disclosure	disclosure	NOUN
ftr-363	107	32	,	,	PUNCT
ftr-363	107	33	while	while	SCONJ
ftr-363	107	34	the	the	DET
ftr-363	107	35	policy	policy	NOUN
ftr-363	107	36	for	for	ADP
ftr-363	107	37	income	income	NOUN
ftr-363	107	38	tax	tax	NOUN
ftr-363	107	39	liabilities	liability	NOUN
ftr-363	107	40	starts	start	VERB
ftr-363	107	41	with	with	ADP
ftr-363	107	42	a	a	DET
ftr-363	107	43	bias	bias	NOUN
ftr-363	107	44	for	for	ADP
ftr-363	107	45	confidentiality.15	confidentiality.15	NOUN
ftr-363	107	46	this	this	DET
ftr-363	107	47	article	article	NOUN
ftr-363	107	48	concludes	conclude	VERB
ftr-363	107	49	that	that	SCONJ
ftr-363	107	50	tax	tax	NOUN
ftr-363	107	51	returns	return	NOUN
ftr-363	107	52	concerning	concern	VERB
ftr-363	107	53	collected	collect	VERB
ftr-363	107	54	taxes	taxis	NOUN
ftr-363	107	55	fall	fall	VERB
ftr-363	107	56	onto	onto	ADP
ftr-363	107	57	the	the	DET
ftr-363	107	58	tax	tax	NOUN
ftr-363	107	59	-	-	PUNCT
ftr-363	107	60	exempt	exempt	ADJ
ftr-363	107	61	and	and	CCONJ
ftr-363	107	62	pension	pension	NOUN
ftr-363	107	63	plan	plan	NOUN
ftr-363	107	64	side	side	NOUN
ftr-363	107	65	of	of	ADP
ftr-363	107	66	the	the	DET
ftr-363	107	67	line	line	NOUN
ftr-363	107	68	for	for	ADP
ftr-363	107	69	purposes	purpose	NOUN
ftr-363	107	70	of	of	ADP
ftr-363	107	71	determining	determine	VERB
ftr-363	107	72	disclosure	disclosure	NOUN
ftr-363	107	73	policy	policy	NOUN
ftr-363	107	74	,	,	PUNCT
ftr-363	107	75	and	and	CCONJ
ftr-363	107	76	consequently	consequently	ADV
ftr-363	107	77	recommends	recommend	VERB
ftr-363	107	78	a	a	DET
ftr-363	107	79	wholesale	wholesale	ADJ
ftr-363	107	80	revision	revision	NOUN
ftr-363	107	81	of	of	ADP
ftr-363	107	82	the	the	DET
ftr-363	107	83	disclosure	disclosure	NOUN
ftr-363	107	84	statutes	statute	NOUN
ftr-363	107	85	,	,	PUNCT
ftr-363	107	86	particularly	particularly	ADV
ftr-363	107	87	section	section	NOUN
ftr-363	107	88	6104	6104	NUM
ftr-363	107	89	,	,	PUNCT
ftr-363	107	90	to	to	PART
ftr-363	107	91	provide	provide	VERB
ftr-363	107	92	for	for	ADP
ftr-363	107	93	disclosure	disclosure	NOUN
ftr-363	107	94	of	of	ADP
ftr-363	107	95	collected	collect	VERB
ftr-363	107	96	tax	tax	NOUN
ftr-363	107	97	returns	return	NOUN
ftr-363	107	98	.	.	PUNCT
ftr-363	108	1	this	this	DET
ftr-363	108	2	recommendation	recommendation	NOUN
ftr-363	108	3	is	be	AUX
ftr-363	108	4	based	base	VERB
ftr-363	108	5	principally	principally	ADV
ftr-363	108	6	on	on	ADP
ftr-363	108	7	disclosure	disclosure	NOUN
ftr-363	108	8	policy	policy	NOUN
ftr-363	108	9	.	.	PUNCT
ftr-363	109	1	because	because	SCONJ
ftr-363	109	2	disclosing	disclose	VERB
ftr-363	109	3	collected	collect	VERB
ftr-363	109	4	tax	tax	NOUN
ftr-363	109	5	returns	return	NOUN
ftr-363	109	6	benefits	benefit	VERB
ftr-363	109	7	the	the	DET
ftr-363	109	8	collection	collection	NOUN
ftr-363	109	9	process	process	NOUN
ftr-363	109	10	,	,	PUNCT
ftr-363	109	11	the	the	DET
ftr-363	109	12	article	article	NOUN
ftr-363	109	13	will	will	AUX
ftr-363	109	14	taxes	taxis	NOUN
ftr-363	109	15	,	,	PUNCT
ftr-363	109	16	in	in	ADP
ftr-363	109	17	which	which	PRON
ftr-363	109	18	entities	entity	NOUN
ftr-363	109	19	actually	actually	ADV
ftr-363	109	20	collect	collect	VERB
ftr-363	109	21	money	money	NOUN
ftr-363	109	22	from	from	ADP
ftr-363	109	23	their	their	PRON
ftr-363	109	24	customers	customer	NOUN
ftr-363	109	25	on	on	ADP
ftr-363	109	26	behalf	behalf	NOUN
ftr-363	109	27	of	of	ADP
ftr-363	109	28	the	the	DET
ftr-363	109	29	united	united	PROPN
ftr-363	109	30	states	states	PROPN
ftr-363	109	31	and	and	CCONJ
ftr-363	109	32	hold	hold	VERB
ftr-363	109	33	the	the	DET
ftr-363	109	34	money	money	NOUN
ftr-363	109	35	so	so	ADV
ftr-363	109	36	collected	collect	VERB
ftr-363	109	37	for	for	ADP
ftr-363	109	38	the	the	DET
ftr-363	109	39	benefit	benefit	NOUN
ftr-363	109	40	of	of	ADP
ftr-363	109	41	the	the	DET
ftr-363	109	42	united	united	PROPN
ftr-363	109	43	states	states	PROPN
ftr-363	109	44	until	until	ADP
ftr-363	109	45	the	the	DET
ftr-363	109	46	filing	filing	NOUN
ftr-363	109	47	of	of	ADP
ftr-363	109	48	the	the	DET
ftr-363	109	49	excise	excise	NOUN
ftr-363	109	50	tax	tax	NOUN
ftr-363	109	51	return	return	NOUN
ftr-363	109	52	.	.	PUNCT
ftr-363	110	1	common	common	ADJ
ftr-363	110	2	examples	example	NOUN
ftr-363	110	3	of	of	ADP
ftr-363	110	4	excise	excise	NOUN
ftr-363	110	5	taxes	taxis	NOUN
ftr-363	110	6	are	be	AUX
ftr-363	110	7	the	the	DET
ftr-363	110	8	communications	communication	NOUN
ftr-363	110	9	excise	excise	NOUN
ftr-363	110	10	tax	tax	NOUN
ftr-363	110	11	,	,	PUNCT
ftr-363	110	12	which	which	PRON
ftr-363	110	13	the	the	DET
ftr-363	110	14	phone	phone	NOUN
ftr-363	110	15	company	company	NOUN
ftr-363	110	16	collects	collect	VERB
ftr-363	110	17	from	from	ADP
ftr-363	110	18	its	its	PRON
ftr-363	110	19	customers	customer	NOUN
ftr-363	110	20	each	each	DET
ftr-363	110	21	month	month	NOUN
ftr-363	110	22	,	,	PUNCT
ftr-363	110	23	and	and	CCONJ
ftr-363	110	24	the	the	DET
ftr-363	110	25	airline	airline	NOUN
ftr-363	110	26	excise	excise	NOUN
ftr-363	110	27	tax	tax	NOUN
ftr-363	110	28	,	,	PUNCT
ftr-363	110	29	which	which	PRON
ftr-363	110	30	the	the	DET
ftr-363	110	31	airline	airline	NOUN
ftr-363	110	32	collects	collect	VERB
ftr-363	110	33	as	as	SCONJ
ftr-363	110	34	it	it	PRON
ftr-363	110	35	sells	sell	VERB
ftr-363	110	36	the	the	DET
ftr-363	110	37	ticket	ticket	NOUN
ftr-363	110	38	.	.	PUNCT
ftr-363	111	1	these	these	DET
ftr-363	111	2	excise	excise	NOUN
ftr-363	111	3	taxes	taxis	NOUN
ftr-363	111	4	essentially	essentially	ADV
ftr-363	111	5	equate	equate	VERB
ftr-363	111	6	with	with	ADP
ftr-363	111	7	the	the	DET
ftr-363	111	8	sales	sale	NOUN
ftr-363	111	9	taxes	taxis	NOUN
ftr-363	111	10	imposed	impose	VERB
ftr-363	111	11	in	in	ADP
ftr-363	111	12	most	most	ADJ
ftr-363	111	13	states	state	NOUN
ftr-363	111	14	.	.	PUNCT
ftr-363	112	1	as	as	SCONJ
ftr-363	112	2	will	will	AUX
ftr-363	112	3	be	be	AUX
ftr-363	112	4	discussed	discuss	VERB
ftr-363	112	5	below	below	ADV
ftr-363	112	6	,	,	PUNCT
ftr-363	112	7	many	many	ADJ
ftr-363	112	8	states	state	NOUN
ftr-363	112	9	draw	draw	VERB
ftr-363	112	10	a	a	DET
ftr-363	112	11	distinction	distinction	NOUN
ftr-363	112	12	between	between	ADP
ftr-363	112	13	sales	sale	NOUN
ftr-363	112	14	taxes	taxis	NOUN
ftr-363	112	15	and	and	CCONJ
ftr-363	112	16	employment	employment	NOUN
ftr-363	112	17	taxes	taxis	NOUN
ftr-363	112	18	.	.	PUNCT
ftr-363	113	1	the	the	DET
ftr-363	113	2	basis	basis	NOUN
ftr-363	113	3	for	for	ADP
ftr-363	113	4	this	this	DET
ftr-363	113	5	distinction	distinction	NOUN
ftr-363	113	6	must	must	AUX
ftr-363	113	7	lie	lie	VERB
ftr-363	113	8	in	in	ADP
ftr-363	113	9	the	the	DET
ftr-363	113	10	fact	fact	NOUN
ftr-363	113	11	that	that	SCONJ
ftr-363	113	12	a	a	DET
ftr-363	113	13	third	third	ADJ
ftr-363	113	14	party	party	NOUN
ftr-363	113	15	has	have	AUX
ftr-363	113	16	physically	physically	ADV
ftr-363	113	17	given	give	VERB
ftr-363	113	18	to	to	ADP
ftr-363	113	19	the	the	DET
ftr-363	113	20	seller	seller	NOUN
ftr-363	113	21	the	the	DET
ftr-363	113	22	actual	actual	ADJ
ftr-363	113	23	tax	tax	NOUN
ftr-363	113	24	dollars	dollar	NOUN
ftr-363	113	25	due	due	ADP
ftr-363	113	26	to	to	ADP
ftr-363	113	27	the	the	DET
ftr-363	113	28	government	government	NOUN
ftr-363	113	29	,	,	PUNCT
ftr-363	113	30	in	in	ADP
ftr-363	113	31	contrast	contrast	NOUN
ftr-363	113	32	to	to	ADP
ftr-363	113	33	employment	employment	NOUN
ftr-363	113	34	taxes	taxis	NOUN
ftr-363	113	35	,	,	PUNCT
ftr-363	113	36	where	where	SCONJ
ftr-363	113	37	the	the	DET
ftr-363	113	38	employer	employer	NOUN
ftr-363	113	39	should	should	AUX
ftr-363	113	40	set	set	VERB
ftr-363	113	41	aside	aside	ADV
ftr-363	113	42	those	those	DET
ftr-363	113	43	dollars	dollar	NOUN
ftr-363	113	44	from	from	ADP
ftr-363	113	45	its	its	PRON
ftr-363	113	46	general	general	ADJ
ftr-363	113	47	operating	operating	NOUN
ftr-363	113	48	account	account	NOUN
ftr-363	113	49	.	.	PUNCT
ftr-363	114	1	this	this	PRON
ftr-363	114	2	is	be	AUX
ftr-363	114	3	the	the	DET
ftr-363	114	4	same	same	ADJ
ftr-363	114	5	description	description	NOUN
ftr-363	114	6	of	of	ADP
ftr-363	114	7	the	the	DET
ftr-363	114	8	term	term	NOUN
ftr-363	114	9	collected	collect	VERB
ftr-363	114	10	taxes	taxis	NOUN
ftr-363	114	11	used	use	VERB
ftr-363	114	12	in	in	ADP
ftr-363	114	13	a	a	DET
ftr-363	114	14	previous	previous	ADJ
ftr-363	114	15	article	article	NOUN
ftr-363	114	16	,	,	PUNCT
ftr-363	114	17	t.	t.	PROPN
ftr-363	114	18	keith	keith	PROPN
ftr-363	114	19	fogg	fogg	PROPN
ftr-363	114	20	,	,	PUNCT
ftr-363	114	21	in	in	ADP
ftr-363	114	22	whom	whom	PRON
ftr-363	114	23	we	we	PRON
ftr-363	114	24	trust	trust	VERB
ftr-363	114	25	,	,	PUNCT
ftr-363	114	26	43	43	NUM
ftr-363	114	27	creighton	creighton	PROPN
ftr-363	114	28	l.	l.	PROPN
ftr-363	114	29	rev	rev	PROPN
ftr-363	114	30	.	.	PROPN
ftr-363	114	31	357	357	NUM
ftr-363	114	32	(	(	PUNCT
ftr-363	114	33	2010	2010	NUM
ftr-363	114	34	)	)	PUNCT
ftr-363	115	1	[	[	X
ftr-363	115	2	hereinafter	hereinafter	NOUN
ftr-363	115	3	fogg	fogg	NOUN
ftr-363	115	4	,	,	PUNCT
ftr-363	115	5	trust	trust	NOUN
ftr-363	115	6	]	]	PUNCT
ftr-363	115	7	.	.	PUNCT
ftr-363	116	1	14	14	NUM
ftr-363	116	2	.	.	PUNCT
ftr-363	117	1	“	"	PUNCT
ftr-363	117	2	whenever	whenever	SCONJ
ftr-363	117	3	any	any	DET
ftr-363	117	4	person	person	NOUN
ftr-363	117	5	is	be	AUX
ftr-363	117	6	required	require	VERB
ftr-363	117	7	to	to	PART
ftr-363	117	8	collect	collect	VERB
ftr-363	117	9	or	or	CCONJ
ftr-363	117	10	withhold	withhold	VERB
ftr-363	117	11	any	any	DET
ftr-363	117	12	internal	internal	ADJ
ftr-363	117	13	revenue	revenue	NOUN
ftr-363	117	14	tax	tax	NOUN
ftr-363	117	15	from	from	ADP
ftr-363	117	16	any	any	DET
ftr-363	117	17	other	other	ADJ
ftr-363	117	18	person	person	NOUN
ftr-363	117	19	and	and	CCONJ
ftr-363	117	20	to	to	PART
ftr-363	117	21	pay	pay	VERB
ftr-363	117	22	over	over	ADP
ftr-363	117	23	such	such	ADJ
ftr-363	117	24	tax	tax	NOUN
ftr-363	117	25	to	to	ADP
ftr-363	117	26	the	the	DET
ftr-363	117	27	united	united	PROPN
ftr-363	117	28	states	states	PROPN
ftr-363	117	29	,	,	PUNCT
ftr-363	117	30	the	the	DET
ftr-363	117	31	amount	amount	NOUN
ftr-363	117	32	of	of	ADP
ftr-363	117	33	tax	tax	NOUN
ftr-363	117	34	so	so	ADV
ftr-363	117	35	collected	collect	VERB
ftr-363	117	36	or	or	CCONJ
ftr-363	117	37	withheld	withhold	VERB
ftr-363	117	38	shall	shall	AUX
ftr-363	117	39	be	be	AUX
ftr-363	117	40	held	hold	VERB
ftr-363	117	41	to	to	PART
ftr-363	117	42	be	be	AUX
ftr-363	117	43	a	a	DET
ftr-363	117	44	special	special	ADJ
ftr-363	117	45	fund	fund	NOUN
ftr-363	117	46	in	in	ADP
ftr-363	117	47	trust	trust	NOUN
ftr-363	117	48	for	for	ADP
ftr-363	117	49	the	the	DET
ftr-363	117	50	united	united	PROPN
ftr-363	117	51	states	states	PROPN
ftr-363	117	52	.	.	PUNCT
ftr-363	117	53	”	"	PUNCT
ftr-363	118	1	irc	irc	PROPN
ftr-363	118	2	§	§	PROPN
ftr-363	118	3	7501(a	7501(a	PROPN
ftr-363	118	4	)	)	PUNCT
ftr-363	118	5	(	(	PUNCT
ftr-363	118	6	emphasis	emphasis	NOUN
ftr-363	118	7	added	add	VERB
ftr-363	118	8	)	)	PUNCT
ftr-363	118	9	.	.	PUNCT
ftr-363	119	1	this	this	DET
ftr-363	119	2	statutory	statutory	ADJ
ftr-363	119	3	provision	provision	NOUN
ftr-363	119	4	creates	create	VERB
ftr-363	119	5	a	a	DET
ftr-363	119	6	trust	trust	NOUN
ftr-363	119	7	in	in	ADP
ftr-363	119	8	which	which	PRON
ftr-363	119	9	the	the	DET
ftr-363	119	10	collected	collect	VERB
ftr-363	119	11	or	or	CCONJ
ftr-363	119	12	withheld	withhold	VERB
ftr-363	119	13	taxes	taxis	NOUN
ftr-363	119	14	are	be	AUX
ftr-363	119	15	kept	keep	VERB
ftr-363	119	16	.	.	PUNCT
ftr-363	120	1	15	15	NUM
ftr-363	120	2	.	.	PUNCT
ftr-363	121	1	this	this	DET
ftr-363	121	2	bias	bias	NOUN
ftr-363	121	3	in	in	ADP
ftr-363	121	4	favor	favor	NOUN
ftr-363	121	5	of	of	ADP
ftr-363	121	6	disclosing	disclose	VERB
ftr-363	121	7	tax	tax	NOUN
ftr-363	121	8	information	information	NOUN
ftr-363	121	9	of	of	ADP
ftr-363	121	10	tax	tax	NOUN
ftr-363	121	11	-	-	PUNCT
ftr-363	121	12	exempt	exempt	ADJ
ftr-363	121	13	organizations	organization	NOUN
ftr-363	121	14	is	be	AUX
ftr-363	121	15	described	describe	VERB
ftr-363	121	16	in	in	ADP
ftr-363	121	17	the	the	DET
ftr-363	121	18	jct	jct	PROPN
ftr-363	121	19	report	report	PROPN
ftr-363	121	20	:	:	PUNCT
ftr-363	121	21	“	"	PUNCT
ftr-363	121	22	thus	thus	ADV
ftr-363	121	23	,	,	PUNCT
ftr-363	121	24	the	the	DET
ftr-363	121	25	joint	joint	ADJ
ftr-363	121	26	committee	committee	NOUN
ftr-363	121	27	staff	staff	NOUN
ftr-363	121	28	believes	believe	VERB
ftr-363	121	29	that	that	SCONJ
ftr-363	121	30	the	the	DET
ftr-363	121	31	general	general	ADJ
ftr-363	121	32	principle	principle	NOUN
ftr-363	121	33	governing	govern	VERB
ftr-363	121	34	disclosure	disclosure	NOUN
ftr-363	121	35	of	of	ADP
ftr-363	121	36	information	information	NOUN
ftr-363	121	37	regarding	regard	VERB
ftr-363	121	38	taxexempt	taxexempt	ADJ
ftr-363	121	39	organizations	organization	NOUN
ftr-363	121	40	is	be	AUX
ftr-363	121	41	that	that	SCONJ
ftr-363	121	42	such	such	ADJ
ftr-363	121	43	information	information	NOUN
ftr-363	121	44	should	should	AUX
ftr-363	121	45	be	be	AUX
ftr-363	121	46	disclosed	disclose	VERB
ftr-363	121	47	unless	unless	SCONJ
ftr-363	121	48	there	there	PRON
ftr-363	121	49	are	be	VERB
ftr-363	121	50	compelling	compelling	ADJ
ftr-363	121	51	reasons	reason	NOUN
ftr-363	121	52	for	for	ADP
ftr-363	121	53	nondisclosure	nondisclosure	NOUN
ftr-363	121	54	that	that	PRON
ftr-363	121	55	clearly	clearly	ADV
ftr-363	121	56	outweigh	outweigh	VERB
ftr-363	121	57	the	the	DET
ftr-363	121	58	public	public	ADJ
ftr-363	121	59	interest	interest	NOUN
ftr-363	121	60	in	in	ADP
ftr-363	121	61	disclosure	disclosure	NOUN
ftr-363	121	62	.	.	PUNCT
ftr-363	121	63	”	"	PUNCT
ftr-363	122	1	jct	jct	PROPN
ftr-363	122	2	report	report	NOUN
ftr-363	122	3	(	(	PUNCT
ftr-363	122	4	vol	vol	NOUN
ftr-363	122	5	.	.	PUNCT
ftr-363	123	1	i	i	PRON
ftr-363	123	2	)	)	PUNCT
ftr-363	123	3	,	,	PUNCT
ftr-363	123	4	supra	supra	PROPN
ftr-363	123	5	note	note	NOUN
ftr-363	123	6	10	10	NUM
ftr-363	123	7	,	,	PUNCT
ftr-363	123	8	at	at	ADP
ftr-363	123	9	6	6	NUM
ftr-363	123	10	.	.	PUNCT
ftr-363	124	1	see	see	AUX
ftr-363	124	2	also	also	ADV
ftr-363	124	3	infra	infra	VERB
ftr-363	124	4	part	part	NOUN
ftr-363	124	5	iv.b	iv.b	NOUN
ftr-363	124	6	.	.	PUNCT
ftr-363	125	1	2011	2011	NUM
ftr-363	125	2	]	]	PUNCT
ftr-363	125	3	transparency	transparency	NOUN
ftr-363	125	4	in	in	ADP
ftr-363	125	5	private	private	ADJ
ftr-363	125	6	collection	collection	NOUN
ftr-363	125	7	of	of	ADP
ftr-363	125	8	federal	federal	ADJ
ftr-363	125	9	taxes	taxis	NOUN
ftr-363	125	10	769	769	NUM
ftr-363	125	11	also	also	ADV
ftr-363	125	12	discuss	discuss	VERB
ftr-363	125	13	the	the	DET
ftr-363	125	14	positive	positive	ADJ
ftr-363	125	15	influence	influence	NOUN
ftr-363	125	16	that	that	SCONJ
ftr-363	125	17	revising	revise	VERB
ftr-363	125	18	disclosure	disclosure	NOUN
ftr-363	125	19	policy	policy	NOUN
ftr-363	125	20	will	will	AUX
ftr-363	125	21	have	have	VERB
ftr-363	125	22	on	on	ADP
ftr-363	125	23	collection	collection	NOUN
ftr-363	125	24	policy	policy	NOUN
ftr-363	125	25	with	with	ADP
ftr-363	125	26	respect	respect	NOUN
ftr-363	125	27	to	to	ADP
ftr-363	125	28	these	these	DET
ftr-363	125	29	returns	return	NOUN
ftr-363	125	30	.	.	PUNCT
ftr-363	126	1	in	in	ADP
ftr-363	126	2	addition	addition	NOUN
ftr-363	126	3	to	to	ADP
ftr-363	126	4	revealing	reveal	VERB
ftr-363	126	5	the	the	DET
ftr-363	126	6	policy	policy	NOUN
ftr-363	126	7	flaws	flaw	NOUN
ftr-363	126	8	in	in	ADP
ftr-363	126	9	current	current	ADJ
ftr-363	126	10	disclosure	disclosure	NOUN
ftr-363	126	11	law	law	NOUN
ftr-363	126	12	,	,	PUNCT
ftr-363	126	13	this	this	DET
ftr-363	126	14	article	article	NOUN
ftr-363	126	15	recommends	recommend	VERB
ftr-363	126	16	a	a	DET
ftr-363	126	17	straightforward	straightforward	ADJ
ftr-363	126	18	solution	solution	NOUN
ftr-363	126	19	to	to	ADP
ftr-363	126	20	the	the	DET
ftr-363	126	21	problem	problem	NOUN
ftr-363	126	22	.	.	PUNCT
ftr-363	127	1	to	to	PART
ftr-363	127	2	effectuate	effectuate	VERB
ftr-363	127	3	the	the	DET
ftr-363	127	4	disclosure	disclosure	NOUN
ftr-363	127	5	of	of	ADP
ftr-363	127	6	collected	collect	VERB
ftr-363	127	7	tax	tax	NOUN
ftr-363	127	8	information	information	NOUN
ftr-363	127	9	,	,	PUNCT
ftr-363	127	10	this	this	DET
ftr-363	127	11	article	article	NOUN
ftr-363	127	12	recommends	recommend	VERB
ftr-363	127	13	changing	change	VERB
ftr-363	127	14	the	the	DET
ftr-363	127	15	design	design	NOUN
ftr-363	127	16	of	of	ADP
ftr-363	127	17	collected	collect	VERB
ftr-363	127	18	tax	tax	NOUN
ftr-363	127	19	returns	return	NOUN
ftr-363	127	20	by	by	ADP
ftr-363	127	21	creating	create	VERB
ftr-363	127	22	return	return	NOUN
ftr-363	127	23	forms	form	NOUN
ftr-363	127	24	that	that	PRON
ftr-363	127	25	specifically	specifically	ADV
ftr-363	127	26	require	require	VERB
ftr-363	127	27	business	business	NOUN
ftr-363	127	28	entities	entity	NOUN
ftr-363	127	29	to	to	PART
ftr-363	127	30	report	report	VERB
ftr-363	127	31	collected	collect	VERB
ftr-363	127	32	taxes	taxis	NOUN
ftr-363	127	33	.	.	PUNCT
ftr-363	128	1	these	these	DET
ftr-363	128	2	forms	form	NOUN
ftr-363	128	3	would	would	AUX
ftr-363	128	4	contain	contain	VERB
ftr-363	128	5	some	some	DET
ftr-363	128	6	information	information	NOUN
ftr-363	128	7	similar	similar	ADJ
ftr-363	128	8	to	to	ADP
ftr-363	128	9	the	the	DET
ftr-363	128	10	information	information	NOUN
ftr-363	128	11	reporting	reporting	NOUN
ftr-363	128	12	found	find	VERB
ftr-363	128	13	on	on	ADP
ftr-363	128	14	the	the	DET
ftr-363	128	15	forms	form	NOUN
ftr-363	128	16	for	for	ADP
ftr-363	128	17	tax	tax	NOUN
ftr-363	128	18	-	-	PUNCT
ftr-363	128	19	exempt	exempt	ADJ
ftr-363	128	20	organizations	organization	NOUN
ftr-363	128	21	.	.	PUNCT
ftr-363	129	1	the	the	DET
ftr-363	129	2	information	information	NOUN
ftr-363	129	3	would	would	AUX
ftr-363	129	4	then	then	ADV
ftr-363	129	5	be	be	AUX
ftr-363	129	6	publicly	publicly	ADV
ftr-363	129	7	posted	post	VERB
ftr-363	129	8	in	in	ADP
ftr-363	129	9	a	a	DET
ftr-363	129	10	manner	manner	NOUN
ftr-363	129	11	similar	similar	ADJ
ftr-363	129	12	to	to	ADP
ftr-363	129	13	posting	post	VERB
ftr-363	129	14	returns	return	NOUN
ftr-363	129	15	of	of	ADP
ftr-363	129	16	taxexempt	taxexempt	ADJ
ftr-363	129	17	organizations	organization	NOUN
ftr-363	129	18	in	in	ADP
ftr-363	129	19	section	section	NOUN
ftr-363	129	20	6104	6104	NUM
ftr-363	129	21	.	.	PUNCT
ftr-363	130	1	the	the	DET
ftr-363	130	2	specifics	specific	NOUN
ftr-363	130	3	of	of	ADP
ftr-363	130	4	this	this	DET
ftr-363	130	5	aspect	aspect	NOUN
ftr-363	130	6	of	of	ADP
ftr-363	130	7	the	the	DET
ftr-363	130	8	proposal	proposal	NOUN
ftr-363	130	9	will	will	AUX
ftr-363	130	10	be	be	AUX
ftr-363	130	11	discussed	discuss	VERB
ftr-363	130	12	in	in	ADP
ftr-363	130	13	detail	detail	NOUN
ftr-363	130	14	below	below	ADV
ftr-363	130	15	.	.	PUNCT
ftr-363	131	1	as	as	SCONJ
ftr-363	131	2	i	i	PRON
ftr-363	131	3	have	have	AUX
ftr-363	131	4	discussed	discuss	VERB
ftr-363	131	5	in	in	ADP
ftr-363	131	6	prior	prior	ADJ
ftr-363	131	7	articles,16	articles,16	NOUN
ftr-363	131	8	the	the	DET
ftr-363	131	9	failure	failure	NOUN
ftr-363	131	10	to	to	PART
ftr-363	131	11	pay	pay	VERB
ftr-363	131	12	collected	collect	VERB
ftr-363	131	13	taxes	taxis	NOUN
ftr-363	131	14	represents	represent	VERB
ftr-363	131	15	a	a	DET
ftr-363	131	16	significant	significant	ADJ
ftr-363	131	17	,	,	PUNCT
ftr-363	131	18	if	if	SCONJ
ftr-363	131	19	not	not	PART
ftr-363	131	20	highly	highly	ADV
ftr-363	131	21	publicized	publicize	VERB
ftr-363	131	22	,	,	PUNCT
ftr-363	131	23	segment	segment	NOUN
ftr-363	131	24	of	of	ADP
ftr-363	131	25	the	the	DET
ftr-363	131	26	tax	tax	NOUN
ftr-363	131	27	gap.17	gap.17	AUX
ftr-363	131	28	the	the	DET
ftr-363	131	29	prior	prior	ADJ
ftr-363	131	30	articles	article	NOUN
ftr-363	131	31	focused	focus	VERB
ftr-363	131	32	on	on	ADP
ftr-363	131	33	attacking	attack	VERB
ftr-363	131	34	this	this	DET
ftr-363	131	35	corner	corner	NOUN
ftr-363	131	36	of	of	ADP
ftr-363	131	37	the	the	DET
ftr-363	131	38	tax	tax	NOUN
ftr-363	131	39	gap	gap	NOUN
ftr-363	131	40	by	by	ADP
ftr-363	131	41	improving	improve	VERB
ftr-363	131	42	the	the	DET
ftr-363	131	43	functionality	functionality	NOUN
ftr-363	131	44	of	of	ADP
ftr-363	131	45	the	the	DET
ftr-363	131	46	responsible	responsible	ADJ
ftr-363	131	47	person	person	NOUN
ftr-363	131	48	penalty18	penalty18	ADJ
ftr-363	131	49	and	and	CCONJ
ftr-363	131	50	by	by	ADP
ftr-363	131	51	creating	create	VERB
ftr-363	131	52	a	a	DET
ftr-363	131	53	better	well	ADJ
ftr-363	131	54	structure	structure	NOUN
ftr-363	131	55	for	for	ADP
ftr-363	131	56	promoting	promote	VERB
ftr-363	131	57	payment	payment	NOUN
ftr-363	131	58	of	of	ADP
ftr-363	131	59	collected	collect	VERB
ftr-363	131	60	taxes.19	taxes.19	NOUN
ftr-363	131	61	this	this	DET
ftr-363	131	62	article	article	NOUN
ftr-363	131	63	focuses	focus	VERB
ftr-363	131	64	on	on	ADP
ftr-363	131	65	the	the	DET
ftr-363	131	66	impact	impact	NOUN
ftr-363	131	67	that	that	PRON
ftr-363	131	68	greater	great	ADJ
ftr-363	131	69	transparency	transparency	NOUN
ftr-363	131	70	can	can	AUX
ftr-363	131	71	have	have	VERB
ftr-363	131	72	on	on	ADP
ftr-363	131	73	the	the	DET
ftr-363	131	74	collected	collect	VERB
ftr-363	131	75	tax	tax	NOUN
ftr-363	131	76	issue	issue	NOUN
ftr-363	131	77	.	.	PUNCT
ftr-363	132	1	with	with	ADP
ftr-363	132	2	greater	great	ADJ
ftr-363	132	3	transparency	transparency	NOUN
ftr-363	132	4	of	of	ADP
ftr-363	132	5	the	the	DET
ftr-363	132	6	collection	collection	NOUN
ftr-363	132	7	and	and	CCONJ
ftr-363	132	8	payment	payment	NOUN
ftr-363	132	9	of	of	ADP
ftr-363	132	10	collected	collect	VERB
ftr-363	132	11	taxes	taxis	NOUN
ftr-363	132	12	,	,	PUNCT
ftr-363	132	13	the	the	DET
ftr-363	132	14	potential	potential	NOUN
ftr-363	132	15	exists	exist	VERB
ftr-363	132	16	for	for	ADP
ftr-363	132	17	improved	improved	ADJ
ftr-363	132	18	compliance	compliance	NOUN
ftr-363	132	19	in	in	ADP
ftr-363	132	20	this	this	DET
ftr-363	132	21	area	area	NOUN
ftr-363	132	22	.	.	PUNCT
ftr-363	133	1	this	this	DET
ftr-363	133	2	article	article	NOUN
ftr-363	133	3	will	will	AUX
ftr-363	133	4	first	first	ADV
ftr-363	133	5	briefly	briefly	ADV
ftr-363	133	6	examine	examine	VERB
ftr-363	133	7	the	the	DET
ftr-363	133	8	history	history	NOUN
ftr-363	133	9	of	of	ADP
ftr-363	133	10	disclosure	disclosure	NOUN
ftr-363	133	11	laws	law	NOUN
ftr-363	133	12	over	over	ADP
ftr-363	133	13	the	the	DET
ftr-363	133	14	past	past	ADJ
ftr-363	133	15	150	150	NUM
ftr-363	133	16	years	year	NOUN
ftr-363	133	17	.	.	PUNCT
ftr-363	134	1	second	second	ADJ
ftr-363	134	2	,	,	PUNCT
ftr-363	134	3	it	it	PRON
ftr-363	134	4	will	will	AUX
ftr-363	134	5	discuss	discuss	VERB
ftr-363	134	6	the	the	DET
ftr-363	134	7	current	current	ADJ
ftr-363	134	8	system	system	NOUN
ftr-363	134	9	of	of	ADP
ftr-363	134	10	using	use	VERB
ftr-363	134	11	business	business	NOUN
ftr-363	134	12	entities	entity	NOUN
ftr-363	134	13	to	to	PART
ftr-363	134	14	collect	collect	VERB
ftr-363	134	15	taxes	taxis	NOUN
ftr-363	134	16	for	for	ADP
ftr-363	134	17	the	the	DET
ftr-363	134	18	united	united	PROPN
ftr-363	134	19	states	states	PROPN
ftr-363	134	20	and	and	CCONJ
ftr-363	134	21	how	how	SCONJ
ftr-363	134	22	the	the	DET
ftr-363	134	23	collected	collect	VERB
ftr-363	134	24	monies	monie	NOUN
ftr-363	134	25	are	be	AUX
ftr-363	134	26	held	hold	VERB
ftr-363	134	27	and	and	CCONJ
ftr-363	134	28	paid	pay	VERB
ftr-363	134	29	over	over	ADP
ftr-363	134	30	to	to	ADP
ftr-363	134	31	the	the	DET
ftr-363	134	32	united	united	PROPN
ftr-363	134	33	states	states	PROPN
ftr-363	134	34	.	.	PUNCT
ftr-363	135	1	third	third	ADV
ftr-363	135	2	,	,	PUNCT
ftr-363	135	3	the	the	DET
ftr-363	135	4	article	article	NOUN
ftr-363	135	5	will	will	AUX
ftr-363	135	6	look	look	VERB
ftr-363	135	7	at	at	ADP
ftr-363	135	8	the	the	DET
ftr-363	135	9	policy	policy	NOUN
ftr-363	135	10	behind	behind	ADP
ftr-363	135	11	sections	section	NOUN
ftr-363	135	12	6103	6103	NUM
ftr-363	135	13	and	and	CCONJ
ftr-363	135	14	6104	6104	NUM
ftr-363	135	15	and	and	CCONJ
ftr-363	135	16	propose	propose	VERB
ftr-363	135	17	placing	place	VERB
ftr-363	135	18	returns	return	NOUN
ftr-363	135	19	reporting	report	VERB
ftr-363	135	20	collected	collect	VERB
ftr-363	135	21	taxes	taxis	NOUN
ftr-363	135	22	within	within	ADP
ftr-363	135	23	the	the	DET
ftr-363	135	24	policy	policy	NOUN
ftr-363	135	25	considerations	consideration	NOUN
ftr-363	135	26	behind	behind	ADP
ftr-363	135	27	those	those	DET
ftr-363	135	28	two	two	NUM
ftr-363	135	29	code	code	NOUN
ftr-363	135	30	sections	section	NOUN
ftr-363	135	31	.	.	PUNCT
ftr-363	136	1	fourth	fourth	ADJ
ftr-363	136	2	,	,	PUNCT
ftr-363	136	3	it	it	PRON
ftr-363	136	4	will	will	AUX
ftr-363	136	5	recommend	recommend	VERB
ftr-363	136	6	changes	change	NOUN
ftr-363	136	7	in	in	ADP
ftr-363	136	8	current	current	ADJ
ftr-363	136	9	tax	tax	NOUN
ftr-363	136	10	returns	return	NOUN
ftr-363	136	11	forms	form	NOUN
ftr-363	136	12	to	to	PART
ftr-363	136	13	cause	cause	VERB
ftr-363	136	14	the	the	DET
ftr-363	136	15	forms	form	NOUN
ftr-363	136	16	to	to	PART
ftr-363	136	17	separate	separate	VERB
ftr-363	136	18	collected	collect	VERB
ftr-363	136	19	tax	tax	NOUN
ftr-363	136	20	information	information	NOUN
ftr-363	136	21	from	from	ADP
ftr-363	136	22	other	other	ADJ
ftr-363	136	23	entity	entity	NOUN
ftr-363	136	24	tax	tax	NOUN
ftr-363	136	25	obligations	obligation	NOUN
ftr-363	136	26	.	.	PUNCT
ftr-363	137	1	fifth	fifth	ADJ
ftr-363	137	2	,	,	PUNCT
ftr-363	137	3	it	it	PRON
ftr-363	137	4	will	will	AUX
ftr-363	137	5	discuss	discuss	VERB
ftr-363	137	6	the	the	DET
ftr-363	137	7	mechanics	mechanic	NOUN
ftr-363	137	8	involved	involve	VERB
ftr-363	137	9	and	and	CCONJ
ftr-363	137	10	how	how	SCONJ
ftr-363	137	11	the	the	DET
ftr-363	137	12	disclosure	disclosure	NOUN
ftr-363	137	13	of	of	ADP
ftr-363	137	14	information	information	NOUN
ftr-363	137	15	should	should	AUX
ftr-363	137	16	take	take	VERB
ftr-363	137	17	place	place	NOUN
ftr-363	137	18	.	.	PUNCT
ftr-363	138	1	lastly	lastly	ADV
ftr-363	138	2	,	,	PUNCT
ftr-363	138	3	the	the	DET
ftr-363	138	4	article	article	NOUN
ftr-363	138	5	will	will	AUX
ftr-363	138	6	examine	examine	VERB
ftr-363	138	7	how	how	SCONJ
ftr-363	138	8	this	this	DET
ftr-363	138	9	proposed	propose	VERB
ftr-363	138	10	change	change	NOUN
ftr-363	138	11	to	to	ADP
ftr-363	138	12	disclosure	disclosure	NOUN
ftr-363	138	13	policy	policy	NOUN
ftr-363	138	14	might	might	AUX
ftr-363	138	15	positively	positively	ADV
ftr-363	138	16	impact	impact	VERB
ftr-363	138	17	collection	collection	NOUN
ftr-363	138	18	issues	issue	NOUN
ftr-363	138	19	,	,	PUNCT
ftr-363	138	20	including	include	VERB
ftr-363	138	21	an	an	DET
ftr-363	138	22	examination	examination	NOUN
ftr-363	138	23	of	of	ADP
ftr-363	138	24	current	current	ADJ
ftr-363	138	25	law	law	NOUN
ftr-363	138	26	regarding	regard	VERB
ftr-363	138	27	publicity	publicity	NOUN
ftr-363	138	28	of	of	ADP
ftr-363	138	29	outstanding	outstanding	ADJ
ftr-363	138	30	liabilities	liability	NOUN
ftr-363	138	31	and	and	CCONJ
ftr-363	138	32	numerous	numerous	ADJ
ftr-363	138	33	state	state	NOUN
ftr-363	138	34	provisions	provision	NOUN
ftr-363	138	35	regarding	regard	VERB
ftr-363	138	36	shaming	shame	VERB
ftr-363	138	37	.	.	PUNCT
ftr-363	139	1	16	16	NUM
ftr-363	139	2	.	.	PUNCT
ftr-363	140	1	see	see	VERB
ftr-363	140	2	fogg	fogg	PROPN
ftr-363	140	3	,	,	PUNCT
ftr-363	140	4	trust	trust	PROPN
ftr-363	140	5	,	,	PUNCT
ftr-363	140	6	supra	supra	PROPN
ftr-363	140	7	note	note	PROPN
ftr-363	140	8	13	13	NUM
ftr-363	140	9	;	;	PUNCT
ftr-363	140	10	t.	t.	PROPN
ftr-363	140	11	keith	keith	PROPN
ftr-363	140	12	fogg	fogg	PROPN
ftr-363	140	13	,	,	PUNCT
ftr-363	140	14	leaving	leave	VERB
ftr-363	140	15	money	money	NOUN
ftr-363	140	16	on	on	ADP
ftr-363	140	17	the	the	DET
ftr-363	140	18	table	table	NOUN
ftr-363	140	19	and	and	CCONJ
ftr-363	140	20	providing	provide	VERB
ftr-363	140	21	an	an	DET
ftr-363	140	22	incentive	incentive	NOUN
ftr-363	140	23	not	not	PART
ftr-363	140	24	to	to	PART
ftr-363	140	25	pay	pay	VERB
ftr-363	140	26	—	—	PUNCT
ftr-363	140	27	the	the	DET
ftr-363	140	28	story	story	NOUN
ftr-363	140	29	of	of	ADP
ftr-363	140	30	a	a	DET
ftr-363	140	31	flawed	flawed	ADJ
ftr-363	140	32	collection	collection	NOUN
ftr-363	140	33	device	device	NOUN
ftr-363	140	34	,	,	PUNCT
ftr-363	140	35	5	5	NUM
ftr-363	140	36	hastings	hastings	PROPN
ftr-363	140	37	bus	bus	NOUN
ftr-363	140	38	.	.	PUNCT
ftr-363	141	1	l.j	l.j	PROPN
ftr-363	141	2	.	.	PROPN
ftr-363	141	3	1	1	NUM
ftr-363	141	4	(	(	PUNCT
ftr-363	141	5	2009	2009	NUM
ftr-363	141	6	)	)	PUNCT
ftr-363	142	1	[	[	X
ftr-363	142	2	hereinafter	hereinafter	NOUN
ftr-363	142	3	fogg	fogg	NOUN
ftr-363	142	4	,	,	PUNCT
ftr-363	142	5	leaving	leave	VERB
ftr-363	142	6	money	money	NOUN
ftr-363	142	7	on	on	ADP
ftr-363	142	8	the	the	DET
ftr-363	142	9	table	table	NOUN
ftr-363	142	10	]	]	X
ftr-363	142	11	.	.	PUNCT
ftr-363	143	1	17	17	NUM
ftr-363	143	2	.	.	PUNCT
ftr-363	144	1	u.s	u.s	PROPN
ftr-363	144	2	.	.	PROPN
ftr-363	144	3	gov’t	gov’t	PROPN
ftr-363	144	4	accountability	accountability	NOUN
ftr-363	144	5	office	office	NOUN
ftr-363	144	6	,	,	PUNCT
ftr-363	144	7	gao-08	gao-08	NOUN
ftr-363	144	8	-	-	PUNCT
ftr-363	144	9	617	617	NUM
ftr-363	144	10	,	,	PUNCT
ftr-363	144	11	tax	tax	NOUN
ftr-363	144	12	compliance	compliance	NOUN
ftr-363	144	13	:	:	PUNCT
ftr-363	144	14	businesses	business	NOUN
ftr-363	144	15	owe	owe	VERB
ftr-363	144	16	billions	billion	NOUN
ftr-363	144	17	in	in	ADP
ftr-363	144	18	federal	federal	ADJ
ftr-363	144	19	payroll	payroll	NOUN
ftr-363	144	20	taxes	taxis	NOUN
ftr-363	144	21	(	(	PUNCT
ftr-363	144	22	2008	2008	NUM
ftr-363	144	23	)	)	PUNCT
ftr-363	144	24	.	.	PUNCT
ftr-363	145	1	18	18	NUM
ftr-363	145	2	.	.	PUNCT
ftr-363	145	3	see	see	VERB
ftr-363	145	4	generally	generally	ADV
ftr-363	145	5	fogg	fogg	NOUN
ftr-363	145	6	,	,	PUNCT
ftr-363	145	7	leaving	leave	VERB
ftr-363	145	8	money	money	NOUN
ftr-363	145	9	on	on	ADP
ftr-363	145	10	the	the	DET
ftr-363	145	11	table	table	NOUN
ftr-363	145	12	,	,	PUNCT
ftr-363	145	13	supra	supra	PROPN
ftr-363	145	14	note	note	NOUN
ftr-363	145	15	16	16	NUM
ftr-363	145	16	.	.	PUNCT
ftr-363	146	1	19	19	NUM
ftr-363	146	2	.	.	PUNCT
ftr-363	147	1	see	see	VERB
ftr-363	147	2	generally	generally	ADV
ftr-363	147	3	fogg	fogg	PROPN
ftr-363	147	4	,	,	PUNCT
ftr-363	147	5	trust	trust	NOUN
ftr-363	147	6	,	,	PUNCT
ftr-363	147	7	supra	supra	PROPN
ftr-363	147	8	note	note	NOUN
ftr-363	147	9	13	13	NUM
ftr-363	147	10	.	.	PUNCT
ftr-363	148	1	770	770	NUM
ftr-363	148	2	florida	florida	PROPN
ftr-363	148	3	tax	tax	NOUN
ftr-363	148	4	review	review	NOUN
ftr-363	148	5	[	[	X
ftr-363	148	6	vol	vol	NOUN
ftr-363	148	7	.	.	PUNCT
ftr-363	149	1	10:10	10:10	NUM
ftr-363	149	2	ii	ii	NOUN
ftr-363	149	3	.	.	PUNCT
ftr-363	150	1	history	history	NOUN
ftr-363	150	2	of	of	ADP
ftr-363	150	3	disclosure	disclosure	NOUN
ftr-363	150	4	laws	law	NOUN
ftr-363	150	5	almost	almost	ADV
ftr-363	150	6	since	since	SCONJ
ftr-363	150	7	the	the	DET
ftr-363	150	8	adoption	adoption	NOUN
ftr-363	150	9	of	of	ADP
ftr-363	150	10	an	an	DET
ftr-363	150	11	income	income	NOUN
ftr-363	150	12	tax	tax	NOUN
ftr-363	150	13	system	system	NOUN
ftr-363	150	14	,	,	PUNCT
ftr-363	150	15	congress	congress	PROPN
ftr-363	150	16	has	have	AUX
ftr-363	150	17	debated	debate	VERB
ftr-363	150	18	the	the	DET
ftr-363	150	19	appropriateness	appropriateness	NOUN
ftr-363	150	20	of	of	ADP
ftr-363	150	21	publishing	publish	VERB
ftr-363	150	22	the	the	DET
ftr-363	150	23	returns	return	NOUN
ftr-363	150	24	of	of	ADP
ftr-363	150	25	individuals	individual	NOUN
ftr-363	150	26	and	and	CCONJ
ftr-363	150	27	entities	entity	NOUN
ftr-363	150	28	reporting	report	VERB
ftr-363	150	29	that	that	SCONJ
ftr-363	150	30	income.20	income.20	PROPN
ftr-363	150	31	in	in	ADP
ftr-363	150	32	addition	addition	NOUN
ftr-363	150	33	to	to	ADP
ftr-363	150	34	income	income	NOUN
ftr-363	150	35	taxes	taxis	NOUN
ftr-363	150	36	,	,	PUNCT
ftr-363	150	37	congress	congress	PROPN
ftr-363	150	38	has	have	AUX
ftr-363	150	39	imposed	impose	VERB
ftr-363	150	40	several	several	ADJ
ftr-363	150	41	other	other	ADJ
ftr-363	150	42	types	type	NOUN
ftr-363	150	43	of	of	ADP
ftr-363	150	44	taxes	taxis	NOUN
ftr-363	150	45	in	in	ADP
ftr-363	150	46	its	its	PRON
ftr-363	150	47	quest	quest	NOUN
ftr-363	150	48	to	to	PART
ftr-363	150	49	gather	gather	VERB
ftr-363	150	50	enough	enough	ADJ
ftr-363	150	51	money	money	NOUN
ftr-363	150	52	to	to	PART
ftr-363	150	53	satisfy	satisfy	VERB
ftr-363	150	54	its	its	PRON
ftr-363	150	55	spending	spend	VERB
ftr-363	150	56	appetite.21	appetite.21	NOUN
ftr-363	150	57	most	most	ADJ
ftr-363	150	58	of	of	ADP
ftr-363	150	59	the	the	DET
ftr-363	150	60	taxes	taxis	NOUN
ftr-363	150	61	reported	report	VERB
ftr-363	150	62	to	to	ADP
ftr-363	150	63	the	the	DET
ftr-363	150	64	irs	irs	PROPN
ftr-363	150	65	fall	fall	VERB
ftr-363	150	66	under	under	ADP
ftr-363	150	67	the	the	DET
ftr-363	150	68	disclosure	disclosure	NOUN
ftr-363	150	69	provisions	provision	NOUN
ftr-363	150	70	of	of	ADP
ftr-363	150	71	section	section	NOUN
ftr-363	150	72	6103	6103	NUM
ftr-363	150	73	,	,	PUNCT
ftr-363	150	74	which	which	PRON
ftr-363	150	75	prohibits	prohibit	VERB
ftr-363	150	76	the	the	DET
ftr-363	150	77	irs	irs	PROPN
ftr-363	150	78	from	from	ADP
ftr-363	150	79	disclosing	disclose	VERB
ftr-363	150	80	the	the	DET
ftr-363	150	81	information	information	NOUN
ftr-363	150	82	on	on	ADP
ftr-363	150	83	those	those	DET
ftr-363	150	84	returns	return	NOUN
ftr-363	150	85	except	except	SCONJ
ftr-363	150	86	in	in	ADP
ftr-363	150	87	specifically	specifically	ADV
ftr-363	150	88	prescribed	prescribe	VERB
ftr-363	150	89	situations.22	situations.22	NOUN
ftr-363	150	90	while	while	SCONJ
ftr-363	150	91	the	the	DET
ftr-363	150	92	united	united	PROPN
ftr-363	150	93	states	states	PROPN
ftr-363	150	94	initially	initially	ADV
ftr-363	150	95	experimented	experiment	VERB
ftr-363	150	96	with	with	ADP
ftr-363	150	97	public	public	ADJ
ftr-363	150	98	disclosure	disclosure	NOUN
ftr-363	150	99	of	of	ADP
ftr-363	150	100	tax	tax	NOUN
ftr-363	150	101	returns	return	NOUN
ftr-363	150	102	and	and	CCONJ
ftr-363	150	103	return	return	VERB
ftr-363	150	104	information	information	NOUN
ftr-363	150	105	,	,	PUNCT
ftr-363	150	106	it	it	PRON
ftr-363	150	107	evolved	evolve	VERB
ftr-363	150	108	fairly	fairly	ADV
ftr-363	150	109	early	early	ADV
ftr-363	150	110	in	in	ADP
ftr-363	150	111	the	the	DET
ftr-363	150	112	income	income	NOUN
ftr-363	150	113	tax	tax	NOUN
ftr-363	150	114	era	era	NOUN
ftr-363	150	115	into	into	ADP
ftr-363	150	116	a	a	DET
ftr-363	150	117	restrictive	restrictive	ADJ
ftr-363	150	118	posture	posture	NOUN
ftr-363	150	119	with	with	ADP
ftr-363	150	120	respect	respect	NOUN
ftr-363	150	121	to	to	ADP
ftr-363	150	122	the	the	DET
ftr-363	150	123	general	general	ADJ
ftr-363	150	124	availability	availability	NOUN
ftr-363	150	125	of	of	ADP
ftr-363	150	126	information	information	NOUN
ftr-363	150	127	from	from	ADP
ftr-363	150	128	tax	tax	NOUN
ftr-363	150	129	returns.23	returns.23	PROPN
ftr-363	150	130	this	this	DET
ftr-363	150	131	more	more	ADV
ftr-363	150	132	restrictive	restrictive	ADJ
ftr-363	150	133	posture	posture	NOUN
ftr-363	150	134	treated	treat	VERB
ftr-363	150	135	returns	return	NOUN
ftr-363	150	136	as	as	ADP
ftr-363	150	137	public	public	ADJ
ftr-363	150	138	documents	document	NOUN
ftr-363	150	139	but	but	CCONJ
ftr-363	150	140	subject	subject	ADJ
ftr-363	150	141	to	to	ADP
ftr-363	150	142	disclosure	disclosure	NOUN
ftr-363	150	143	rules	rule	NOUN
ftr-363	150	144	established	establish	VERB
ftr-363	150	145	by	by	ADP
ftr-363	150	146	the	the	DET
ftr-363	150	147	president.24	president.24	NOUN
ftr-363	150	148	under	under	ADP
ftr-363	150	149	this	this	DET
ftr-363	150	150	system	system	NOUN
ftr-363	150	151	,	,	PUNCT
ftr-363	150	152	public	public	ADJ
ftr-363	150	153	disclosure	disclosure	NOUN
ftr-363	150	154	of	of	ADP
ftr-363	150	155	returns	return	NOUN
ftr-363	150	156	generally	generally	ADV
ftr-363	150	157	did	do	AUX
ftr-363	150	158	not	not	PART
ftr-363	150	159	occur	occur	VERB
ftr-363	150	160	.	.	PUNCT
ftr-363	151	1	broad	broad	ADJ
ftr-363	151	2	disclosure	disclosure	NOUN
ftr-363	151	3	of	of	ADP
ftr-363	151	4	returns	return	NOUN
ftr-363	151	5	and	and	CCONJ
ftr-363	151	6	return	return	VERB
ftr-363	151	7	information	information	NOUN
ftr-363	151	8	,	,	PUNCT
ftr-363	151	9	however	however	ADV
ftr-363	151	10	,	,	PUNCT
ftr-363	151	11	took	take	VERB
ftr-363	151	12	place	place	NOUN
ftr-363	151	13	within	within	ADP
ftr-363	151	14	the	the	DET
ftr-363	151	15	federal	federal	ADJ
ftr-363	151	16	government	government	NOUN
ftr-363	151	17	.	.	PUNCT
ftr-363	152	1	in	in	ADP
ftr-363	152	2	the	the	DET
ftr-363	152	3	disclosure	disclosure	NOUN
ftr-363	152	4	provisions	provision	NOUN
ftr-363	152	5	prior	prior	ADV
ftr-363	152	6	to	to	ADP
ftr-363	152	7	1977	1977	NUM
ftr-363	152	8	,	,	PUNCT
ftr-363	152	9	congress	congress	PROPN
ftr-363	152	10	deferred	defer	VERB
ftr-363	152	11	to	to	ADP
ftr-363	152	12	the	the	DET
ftr-363	152	13	executive	executive	ADJ
ftr-363	152	14	branch	branch	NOUN
ftr-363	152	15	to	to	PART
ftr-363	152	16	create	create	VERB
ftr-363	152	17	rules	rule	NOUN
ftr-363	152	18	governing	govern	VERB
ftr-363	152	19	this	this	DET
ftr-363	152	20	area	area	NOUN
ftr-363	152	21	.	.	PUNCT
ftr-363	153	1	within	within	ADP
ftr-363	153	2	this	this	DET
ftr-363	153	3	context	context	NOUN
ftr-363	153	4	,	,	PUNCT
ftr-363	153	5	a	a	DET
ftr-363	153	6	significant	significant	ADJ
ftr-363	153	7	shift	shift	NOUN
ftr-363	153	8	occurred	occur	VERB
ftr-363	153	9	in	in	ADP
ftr-363	153	10	1977	1977	NUM
ftr-363	153	11	in	in	ADP
ftr-363	153	12	reaction	reaction	NOUN
ftr-363	153	13	to	to	ADP
ftr-363	153	14	president	president	PROPN
ftr-363	153	15	richard	richard	PROPN
ftr-363	153	16	nixon	nixon	PROPN
ftr-363	153	17	’s	’s	PART
ftr-363	153	18	use	use	NOUN
ftr-363	153	19	of	of	ADP
ftr-363	153	20	tax	tax	NOUN
ftr-363	153	21	information	information	NOUN
ftr-363	153	22	.	.	PUNCT
ftr-363	154	1	25	25	NUM
ftr-363	154	2	the	the	DET
ftr-363	154	3	nixon	nixon	PROPN
ftr-363	154	4	white	white	PROPN
ftr-363	154	5	house	house	PROPN
ftr-363	154	6	used	use	VERB
ftr-363	154	7	tax	tax	NOUN
ftr-363	154	8	return	return	NOUN
ftr-363	154	9	information	information	NOUN
ftr-363	154	10	to	to	PART
ftr-363	154	11	attack	attack	VERB
ftr-363	154	12	the	the	DET
ftr-363	154	13	president	president	NOUN
ftr-363	154	14	’s	’s	PART
ftr-363	154	15	“	"	PUNCT
ftr-363	154	16	enemies	enemy	NOUN
ftr-363	154	17	,	,	PUNCT
ftr-363	154	18	”	"	PUNCT
ftr-363	154	19	and	and	CCONJ
ftr-363	154	20	consequently	consequently	ADV
ftr-363	154	21	congress	congress	PROPN
ftr-363	154	22	began	begin	VERB
ftr-363	154	23	more	more	ADV
ftr-363	154	24	carefully	carefully	ADV
ftr-363	154	25	to	to	ADP
ftr-363	154	26	20	20	NUM
ftr-363	154	27	.	.	PUNCT
ftr-363	155	1	see	see	VERB
ftr-363	155	2	jct	jct	PROPN
ftr-363	155	3	report	report	PROPN
ftr-363	155	4	(	(	PUNCT
ftr-363	155	5	vol	vol	NOUN
ftr-363	155	6	.	.	PUNCT
ftr-363	156	1	i	i	PRON
ftr-363	156	2	)	)	PUNCT
ftr-363	156	3	,	,	PUNCT
ftr-363	156	4	supra	supra	PROPN
ftr-363	156	5	note	note	NOUN
ftr-363	156	6	10	10	NUM
ftr-363	156	7	,	,	PUNCT
ftr-363	156	8	at	at	ADP
ftr-363	156	9	246	246	NUM
ftr-363	156	10	-	-	SYM
ftr-363	156	11	79	79	NUM
ftr-363	156	12	for	for	ADP
ftr-363	156	13	a	a	DET
ftr-363	156	14	comprehensive	comprehensive	ADJ
ftr-363	156	15	discussion	discussion	NOUN
ftr-363	156	16	of	of	ADP
ftr-363	156	17	the	the	DET
ftr-363	156	18	history	history	NOUN
ftr-363	156	19	of	of	ADP
ftr-363	156	20	the	the	DET
ftr-363	156	21	disclosure	disclosure	NOUN
ftr-363	156	22	laws	law	NOUN
ftr-363	156	23	.	.	PUNCT
ftr-363	157	1	this	this	DET
ftr-363	157	2	section	section	NOUN
ftr-363	157	3	does	do	AUX
ftr-363	157	4	not	not	PART
ftr-363	157	5	seek	seek	VERB
ftr-363	157	6	to	to	PART
ftr-363	157	7	provide	provide	VERB
ftr-363	157	8	comprehensive	comprehensive	ADJ
ftr-363	157	9	information	information	NOUN
ftr-363	157	10	concerning	concern	VERB
ftr-363	157	11	this	this	DET
ftr-363	157	12	history	history	NOUN
ftr-363	157	13	but	but	CCONJ
ftr-363	157	14	only	only	ADV
ftr-363	157	15	to	to	PART
ftr-363	157	16	assist	assist	VERB
ftr-363	157	17	the	the	DET
ftr-363	157	18	reader	reader	NOUN
ftr-363	157	19	in	in	ADP
ftr-363	157	20	understanding	understand	VERB
ftr-363	157	21	the	the	DET
ftr-363	157	22	policy	policy	NOUN
ftr-363	157	23	debates	debate	NOUN
ftr-363	157	24	that	that	PRON
ftr-363	157	25	have	have	AUX
ftr-363	157	26	occurred	occur	VERB
ftr-363	157	27	concerning	concern	VERB
ftr-363	157	28	disclosure	disclosure	NOUN
ftr-363	157	29	of	of	ADP
ftr-363	157	30	tax	tax	NOUN
ftr-363	157	31	information	information	NOUN
ftr-363	157	32	.	.	PUNCT
ftr-363	158	1	21	21	NUM
ftr-363	158	2	.	.	X
ftr-363	159	1	see	see	VERB
ftr-363	159	2	,	,	PUNCT
ftr-363	159	3	e.g.	e.g.	ADV
ftr-363	159	4	,	,	PUNCT
ftr-363	159	5	irc	irc	PROPN
ftr-363	159	6	§	§	PROPN
ftr-363	159	7	1	1	NUM
ftr-363	159	8	(	(	PUNCT
ftr-363	159	9	imposing	impose	VERB
ftr-363	159	10	income	income	NOUN
ftr-363	159	11	tax	tax	NOUN
ftr-363	159	12	on	on	ADP
ftr-363	159	13	individuals	individual	NOUN
ftr-363	159	14	)	)	PUNCT
ftr-363	159	15	;	;	PUNCT
ftr-363	159	16	§	§	PROPN
ftr-363	159	17	11	11	NUM
ftr-363	159	18	(	(	PUNCT
ftr-363	159	19	imposing	impose	VERB
ftr-363	159	20	income	income	NOUN
ftr-363	159	21	tax	tax	NOUN
ftr-363	159	22	on	on	ADP
ftr-363	159	23	corporations	corporation	NOUN
ftr-363	159	24	)	)	PUNCT
ftr-363	159	25	;	;	PUNCT
ftr-363	159	26	§	§	PROPN
ftr-363	159	27	1201	1201	NUM
ftr-363	159	28	(	(	PUNCT
ftr-363	159	29	outlining	outline	VERB
ftr-363	159	30	capital	capital	NOUN
ftr-363	159	31	gains	gain	NOUN
ftr-363	159	32	tax	tax	NOUN
ftr-363	159	33	on	on	ADP
ftr-363	159	34	corporations	corporation	NOUN
ftr-363	159	35	)	)	PUNCT
ftr-363	159	36	;	;	PUNCT
ftr-363	159	37	§	§	PROPN
ftr-363	159	38	2001(a	2001(a	NUM
ftr-363	159	39	)	)	PUNCT
ftr-363	159	40	(	(	PUNCT
ftr-363	159	41	imposing	impose	VERB
ftr-363	159	42	tax	tax	NOUN
ftr-363	159	43	on	on	ADP
ftr-363	159	44	transfers	transfer	NOUN
ftr-363	159	45	of	of	ADP
ftr-363	159	46	estates	estate	NOUN
ftr-363	159	47	)	)	PUNCT
ftr-363	159	48	;	;	PUNCT
ftr-363	159	49	§	§	PROPN
ftr-363	159	50	2501	2501	NUM
ftr-363	159	51	(	(	PUNCT
ftr-363	159	52	imposing	impose	VERB
ftr-363	159	53	tax	tax	NOUN
ftr-363	159	54	on	on	ADP
ftr-363	159	55	gifts	gift	NOUN
ftr-363	159	56	)	)	PUNCT
ftr-363	159	57	;	;	PUNCT
ftr-363	159	58	§	§	PROPN
ftr-363	159	59	4001	4001	NUM
ftr-363	159	60	(	(	PUNCT
ftr-363	159	61	imposing	impose	VERB
ftr-363	159	62	tax	tax	NOUN
ftr-363	159	63	on	on	ADP
ftr-363	159	64	luxury	luxury	NOUN
ftr-363	159	65	vehicles	vehicle	NOUN
ftr-363	159	66	)	)	PUNCT
ftr-363	159	67	;	;	PUNCT
ftr-363	159	68	§	§	PROPN
ftr-363	159	69	4051	4051	NUM
ftr-363	159	70	(	(	PUNCT
ftr-363	159	71	imposing	impose	VERB
ftr-363	159	72	tax	tax	NOUN
ftr-363	159	73	on	on	ADP
ftr-363	159	74	heavy	heavy	ADJ
ftr-363	159	75	trucks	truck	NOUN
ftr-363	159	76	and	and	CCONJ
ftr-363	159	77	trailers	trailer	NOUN
ftr-363	159	78	)	)	PUNCT
ftr-363	159	79	;	;	PUNCT
ftr-363	159	80	§	§	PROPN
ftr-363	159	81	4064	4064	NUM
ftr-363	159	82	(	(	PUNCT
ftr-363	159	83	imposing	impose	VERB
ftr-363	159	84	tax	tax	NOUN
ftr-363	159	85	on	on	ADP
ftr-363	159	86	gas	gas	NOUN
ftr-363	159	87	guzzlers	guzzler	NOUN
ftr-363	159	88	)	)	PUNCT
ftr-363	159	89	;	;	PUNCT
ftr-363	159	90	§	§	PROPN
ftr-363	159	91	4191	4191	NUM
ftr-363	159	92	(	(	PUNCT
ftr-363	159	93	imposing	impose	VERB
ftr-363	159	94	tax	tax	NOUN
ftr-363	159	95	on	on	ADP
ftr-363	159	96	medical	medical	ADJ
ftr-363	159	97	devices	device	NOUN
ftr-363	159	98	)	)	PUNCT
ftr-363	159	99	;	;	PUNCT
ftr-363	159	100	§	§	PROPN
ftr-363	159	101	4261(a	4261(a	PRON
ftr-363	159	102	)	)	PUNCT
ftr-363	159	103	(	(	PUNCT
ftr-363	159	104	imposing	impose	VERB
ftr-363	159	105	tax	tax	NOUN
ftr-363	159	106	on	on	ADP
ftr-363	159	107	taxable	taxable	ADJ
ftr-363	159	108	transportation	transportation	NOUN
ftr-363	159	109	)	)	PUNCT
ftr-363	159	110	;	;	PUNCT
ftr-363	159	111	§	§	PROPN
ftr-363	159	112	4261(b	4261(b	NOUN
ftr-363	159	113	)	)	PUNCT
ftr-363	159	114	(	(	PUNCT
ftr-363	159	115	imposing	impose	VERB
ftr-363	159	116	tax	tax	NOUN
ftr-363	159	117	on	on	ADP
ftr-363	159	118	air	air	NOUN
ftr-363	159	119	transportation	transportation	NOUN
ftr-363	159	120	)	)	PUNCT
ftr-363	159	121	;	;	PUNCT
ftr-363	159	122	§	§	PROPN
ftr-363	159	123	4375	4375	NUM
ftr-363	159	124	(	(	PUNCT
ftr-363	159	125	imposing	impose	VERB
ftr-363	159	126	fee	fee	NOUN
ftr-363	159	127	on	on	ADP
ftr-363	159	128	health	health	NOUN
ftr-363	159	129	insurance	insurance	NOUN
ftr-363	159	130	)	)	PUNCT
ftr-363	159	131	;	;	PUNCT
ftr-363	159	132	§	§	PROPN
ftr-363	159	133	4401	4401	NUM
ftr-363	159	134	(	(	PUNCT
ftr-363	159	135	imposing	impose	VERB
ftr-363	159	136	tax	tax	NOUN
ftr-363	159	137	on	on	ADP
ftr-363	159	138	wagers	wager	NOUN
ftr-363	159	139	)	)	PUNCT
ftr-363	159	140	;	;	PUNCT
ftr-363	159	141	§	§	PROPN
ftr-363	159	142	4471	4471	NUM
ftr-363	159	143	(	(	PUNCT
ftr-363	159	144	imposing	impose	VERB
ftr-363	159	145	tax	tax	NOUN
ftr-363	159	146	on	on	ADP
ftr-363	159	147	covered	covered	ADJ
ftr-363	159	148	voyages	voyage	NOUN
ftr-363	159	149	)	)	PUNCT
ftr-363	159	150	;	;	PUNCT
ftr-363	159	151	§	§	PROPN
ftr-363	159	152	4611	4611	NUM
ftr-363	159	153	(	(	PUNCT
ftr-363	159	154	imposing	impose	VERB
ftr-363	159	155	tax	tax	NOUN
ftr-363	159	156	on	on	ADP
ftr-363	159	157	petroleum	petroleum	NOUN
ftr-363	159	158	)	)	PUNCT
ftr-363	159	159	;	;	PUNCT
ftr-363	159	160	§	§	PROPN
ftr-363	159	161	5701	5701	NUM
ftr-363	159	162	(	(	PUNCT
ftr-363	159	163	imposing	impose	VERB
ftr-363	159	164	tax	tax	NOUN
ftr-363	159	165	on	on	ADP
ftr-363	159	166	cigarettes	cigarette	NOUN
ftr-363	159	167	)	)	PUNCT
ftr-363	159	168	.	.	PUNCT
ftr-363	160	1	22	22	NUM
ftr-363	160	2	.	.	PUNCT
ftr-363	161	1	the	the	DET
ftr-363	161	2	general	general	ADJ
ftr-363	161	3	rule	rule	NOUN
ftr-363	161	4	of	of	ADP
ftr-363	161	5	non	non	ADJ
ftr-363	161	6	-	-	NOUN
ftr-363	161	7	disclosure	disclosure	NOUN
ftr-363	161	8	of	of	ADP
ftr-363	161	9	tax	tax	NOUN
ftr-363	161	10	information	information	NOUN
ftr-363	161	11	is	be	AUX
ftr-363	161	12	set	set	VERB
ftr-363	161	13	out	out	ADP
ftr-363	161	14	in	in	ADP
ftr-363	161	15	§	§	PROPN
ftr-363	161	16	6103(a	6103(a	NUM
ftr-363	161	17	)	)	PUNCT
ftr-363	161	18	,	,	PUNCT
ftr-363	161	19	which	which	PRON
ftr-363	161	20	provides	provide	VERB
ftr-363	161	21	in	in	ADP
ftr-363	161	22	part	part	NOUN
ftr-363	161	23	that	that	SCONJ
ftr-363	161	24	“	"	PUNCT
ftr-363	161	25	[	[	X
ftr-363	161	26	r]eturns	r]eturn	NOUN
ftr-363	161	27	and	and	CCONJ
ftr-363	161	28	return	return	VERB
ftr-363	161	29	information	information	NOUN
ftr-363	161	30	shall	shall	AUX
ftr-363	161	31	be	be	AUX
ftr-363	161	32	confidential	confidential	ADJ
ftr-363	161	33	,	,	PUNCT
ftr-363	161	34	”	"	PUNCT
ftr-363	161	35	and	and	CCONJ
ftr-363	161	36	except	except	SCONJ
ftr-363	161	37	as	as	SCONJ
ftr-363	161	38	provided	provide	VERB
ftr-363	161	39	in	in	ADP
ftr-363	161	40	6103	6103	NUM
ftr-363	161	41	the	the	DET
ftr-363	161	42	information	information	NOUN
ftr-363	161	43	can	can	AUX
ftr-363	161	44	not	not	PART
ftr-363	161	45	be	be	AUX
ftr-363	161	46	disclosed	disclose	VERB
ftr-363	161	47	.	.	PUNCT
ftr-363	162	1	23	23	NUM
ftr-363	162	2	.	.	PUNCT
ftr-363	163	1	see	see	VERB
ftr-363	163	2	robert	robert	PROPN
ftr-363	163	3	p.	p.	PROPN
ftr-363	163	4	strauss	strauss	PROPN
ftr-363	163	5	,	,	PUNCT
ftr-363	163	6	state	state	NOUN
ftr-363	163	7	disclosure	disclosure	NOUN
ftr-363	163	8	of	of	ADP
ftr-363	163	9	tax	tax	NOUN
ftr-363	163	10	return	return	NOUN
ftr-363	163	11	information	information	NOUN
ftr-363	163	12	:	:	PUNCT
ftr-363	163	13	taxpayer	taxpayer	NOUN
ftr-363	163	14	privacy	privacy	NOUN
ftr-363	163	15	versus	versus	ADP
ftr-363	163	16	the	the	DET
ftr-363	163	17	public	public	NOUN
ftr-363	163	18	’s	’	VERB
ftr-363	163	19	right	right	NOUN
ftr-363	163	20	to	to	PART
ftr-363	163	21	know	know	VERB
ftr-363	163	22	,	,	PUNCT
ftr-363	163	23	5	5	NUM
ftr-363	163	24	state	state	NOUN
ftr-363	163	25	tax	tax	NOUN
ftr-363	163	26	notes	note	NOUN
ftr-363	163	27	24	24	NUM
ftr-363	163	28	,	,	PUNCT
ftr-363	163	29	25	25	NUM
ftr-363	163	30	(	(	PUNCT
ftr-363	163	31	1993	1993	NUM
ftr-363	163	32	)	)	PUNCT
ftr-363	163	33	.	.	PUNCT
ftr-363	164	1	24	24	NUM
ftr-363	164	2	.	.	PUNCT
ftr-363	165	1	i	i	PRON
ftr-363	165	2	d.	d.	PROPN
ftr-363	165	3	at	at	ADP
ftr-363	165	4	25	25	NUM
ftr-363	165	5	-	-	SYM
ftr-363	165	6	26	26	NUM
ftr-363	165	7	.	.	PUNCT
ftr-363	165	8	25	25	NUM
ftr-363	165	9	.	.	PUNCT
ftr-363	166	1	i	i	PRON
ftr-363	166	2	d.	d.	PROPN
ftr-363	166	3	at	at	ADP
ftr-363	166	4	26	26	NUM
ftr-363	166	5	.	.	PUNCT
ftr-363	167	1	2011	2011	NUM
ftr-363	167	2	]	]	PUNCT
ftr-363	167	3	transparency	transparency	NOUN
ftr-363	167	4	in	in	ADP
ftr-363	167	5	private	private	ADJ
ftr-363	167	6	collection	collection	NOUN
ftr-363	167	7	of	of	ADP
ftr-363	167	8	federal	federal	ADJ
ftr-363	167	9	taxes	taxis	NOUN
ftr-363	167	10	771	771	NUM
ftr-363	167	11	monitor	monitor	VERB
ftr-363	167	12	the	the	DET
ftr-363	167	13	use	use	NOUN
ftr-363	167	14	of	of	ADP
ftr-363	167	15	tax	tax	NOUN
ftr-363	167	16	information.26	information.26	NOUN
ftr-363	167	17	its	its	PRON
ftr-363	167	18	review	review	NOUN
ftr-363	167	19	of	of	ADP
ftr-363	167	20	the	the	DET
ftr-363	167	21	situation	situation	NOUN
ftr-363	167	22	resulted	result	VERB
ftr-363	167	23	in	in	ADP
ftr-363	167	24	a	a	DET
ftr-363	167	25	significant	significant	ADJ
ftr-363	167	26	revamping	revamping	NOUN
ftr-363	167	27	of	of	ADP
ftr-363	167	28	section	section	NOUN
ftr-363	167	29	6103	6103	NUM
ftr-363	167	30	in	in	ADP
ftr-363	167	31	1976	1976	NUM
ftr-363	167	32	to	to	ADP
ftr-363	167	33	the	the	DET
ftr-363	167	34	statutory	statutory	ADJ
ftr-363	167	35	structure	structure	NOUN
ftr-363	167	36	that	that	PRON
ftr-363	167	37	exists	exist	VERB
ftr-363	167	38	today.27	today.27	PROPN
ftr-363	167	39	through	through	ADP
ftr-363	167	40	the	the	DET
ftr-363	167	41	tax	tax	NOUN
ftr-363	167	42	reform	reform	NOUN
ftr-363	167	43	act	act	NOUN
ftr-363	167	44	of	of	ADP
ftr-363	167	45	1976	1976	NUM
ftr-363	167	46	,	,	PUNCT
ftr-363	167	47	congress	congress	PROPN
ftr-363	167	48	set	set	VERB
ftr-363	167	49	out	out	ADP
ftr-363	167	50	to	to	PART
ftr-363	167	51	eliminate	eliminate	VERB
ftr-363	167	52	the	the	DET
ftr-363	167	53	ability	ability	NOUN
ftr-363	167	54	of	of	ADP
ftr-363	167	55	the	the	DET
ftr-363	167	56	executive	executive	ADJ
ftr-363	167	57	branch	branch	NOUN
ftr-363	167	58	to	to	PART
ftr-363	167	59	obtain	obtain	VERB
ftr-363	167	60	and	and	CCONJ
ftr-363	167	61	use	use	VERB
ftr-363	167	62	tax	tax	NOUN
ftr-363	167	63	information	information	NOUN
ftr-363	167	64	,	,	PUNCT
ftr-363	167	65	and	and	CCONJ
ftr-363	167	66	it	it	PRON
ftr-363	167	67	successfully	successfully	ADV
ftr-363	167	68	terminated	terminate	VERB
ftr-363	167	69	that	that	DET
ftr-363	167	70	practice	practice	NOUN
ftr-363	167	71	by	by	ADP
ftr-363	167	72	removing	remove	VERB
ftr-363	167	73	the	the	DET
ftr-363	167	74	president	president	NOUN
ftr-363	167	75	’s	’s	PART
ftr-363	167	76	control	control	NOUN
ftr-363	167	77	of	of	ADP
ftr-363	167	78	disclosure	disclosure	NOUN
ftr-363	167	79	exceptions.28	exceptions.28	NOUN
ftr-363	167	80	instead	instead	ADV
ftr-363	167	81	of	of	ADP
ftr-363	167	82	granting	grant	VERB
ftr-363	167	83	broad	broad	ADJ
ftr-363	167	84	discretion	discretion	NOUN
ftr-363	167	85	to	to	ADP
ftr-363	167	86	the	the	DET
ftr-363	167	87	executive	executive	ADJ
ftr-363	167	88	branch	branch	NOUN
ftr-363	167	89	,	,	PUNCT
ftr-363	167	90	congress	congress	PROPN
ftr-363	167	91	took	take	VERB
ftr-363	167	92	the	the	DET
ftr-363	167	93	disclosure	disclosure	NOUN
ftr-363	167	94	power	power	NOUN
ftr-363	167	95	upon	upon	SCONJ
ftr-363	167	96	itself	itself	PRON
ftr-363	167	97	and	and	CCONJ
ftr-363	167	98	created	create	VERB
ftr-363	167	99	a	a	DET
ftr-363	167	100	series	series	NOUN
ftr-363	167	101	of	of	ADP
ftr-363	167	102	narrow	narrow	ADJ
ftr-363	167	103	exceptions	exception	NOUN
ftr-363	167	104	to	to	PART
ftr-363	167	105	govern	govern	VERB
ftr-363	167	106	disclosure	disclosure	NOUN
ftr-363	167	107	of	of	ADP
ftr-363	167	108	tax	tax	NOUN
ftr-363	167	109	information	information	NOUN
ftr-363	167	110	.	.	PUNCT
ftr-363	168	1	these	these	DET
ftr-363	168	2	limited	limited	ADJ
ftr-363	168	3	exceptions	exception	NOUN
ftr-363	168	4	produced	produce	VERB
ftr-363	168	5	a	a	DET
ftr-363	168	6	scheme	scheme	NOUN
ftr-363	168	7	in	in	ADP
ftr-363	168	8	which	which	DET
ftr-363	168	9	nondisclosure	nondisclosure	NOUN
ftr-363	168	10	of	of	ADP
ftr-363	168	11	tax	tax	NOUN
ftr-363	168	12	information	information	NOUN
ftr-363	168	13	now	now	ADV
ftr-363	168	14	serves	serve	VERB
ftr-363	168	15	as	as	ADP
ftr-363	168	16	the	the	DET
ftr-363	168	17	guiding	guiding	NOUN
ftr-363	168	18	premise.29	premise.29	NOUN
ftr-363	168	19	the	the	DET
ftr-363	168	20	debate	debate	NOUN
ftr-363	168	21	over	over	ADP
ftr-363	168	22	privacy	privacy	NOUN
ftr-363	168	23	of	of	ADP
ftr-363	168	24	returns	return	NOUN
ftr-363	168	25	has	have	AUX
ftr-363	168	26	not	not	PART
ftr-363	168	27	uniformly	uniformly	ADV
ftr-363	168	28	marched	march	VERB
ftr-363	168	29	toward	toward	ADP
ftr-363	168	30	keeping	keep	VERB
ftr-363	168	31	private	private	ADJ
ftr-363	168	32	all	all	DET
ftr-363	168	33	tax	tax	NOUN
ftr-363	168	34	information	information	NOUN
ftr-363	168	35	,	,	PUNCT
ftr-363	168	36	but	but	CCONJ
ftr-363	168	37	rather	rather	ADV
ftr-363	168	38	has	have	AUX
ftr-363	168	39	meandered	meander	VERB
ftr-363	168	40	as	as	ADP
ftr-363	168	41	different	different	ADJ
ftr-363	168	42	types	type	NOUN
ftr-363	168	43	of	of	ADP
ftr-363	168	44	tax	tax	NOUN
ftr-363	168	45	information	information	NOUN
ftr-363	168	46	came	come	VERB
ftr-363	168	47	under	under	ADP
ftr-363	168	48	scrutiny	scrutiny	NOUN
ftr-363	168	49	.	.	PUNCT
ftr-363	169	1	disclosure	disclosure	NOUN
ftr-363	169	2	of	of	ADP
ftr-363	169	3	individual	individual	ADJ
ftr-363	169	4	income	income	NOUN
ftr-363	169	5	tax	tax	NOUN
ftr-363	169	6	information	information	NOUN
ftr-363	169	7	came	come	VERB
ftr-363	169	8	up	up	ADP
ftr-363	169	9	for	for	ADP
ftr-363	169	10	debate	debate	NOUN
ftr-363	169	11	with	with	ADP
ftr-363	169	12	the	the	DET
ftr-363	169	13	revenue	revenue	NOUN
ftr-363	169	14	act	act	NOUN
ftr-363	169	15	of	of	ADP
ftr-363	169	16	1864	1864	NUM
ftr-363	169	17	,	,	PUNCT
ftr-363	169	18	which	which	PRON
ftr-363	169	19	provided	provide	VERB
ftr-363	169	20	that	that	SCONJ
ftr-363	169	21	tax	tax	NOUN
ftr-363	169	22	lists	list	NOUN
ftr-363	169	23	would	would	AUX
ftr-363	169	24	be	be	AUX
ftr-363	169	25	public.30	public.30	VERB
ftr-363	169	26	this	this	DET
ftr-363	169	27	debate	debate	NOUN
ftr-363	169	28	continued	continue	VERB
ftr-363	169	29	in	in	ADP
ftr-363	169	30	1870	1870	NUM
ftr-363	169	31	when	when	SCONJ
ftr-363	169	32	the	the	DET
ftr-363	169	33	commissioner	commissioner	NOUN
ftr-363	169	34	ended	end	VERB
ftr-363	169	35	publication	publication	NOUN
ftr-363	169	36	in	in	ADP
ftr-363	169	37	newspapers	newspaper	NOUN
ftr-363	169	38	,	,	PUNCT
ftr-363	169	39	but	but	CCONJ
ftr-363	169	40	the	the	DET
ftr-363	169	41	information	information	NOUN
ftr-363	169	42	remained	remain	VERB
ftr-363	169	43	open	open	ADJ
ftr-363	169	44	to	to	AUX
ftr-363	169	45	inspection.31	inspection.31	NOUN
ftr-363	169	46	congress	congress	PROPN
ftr-363	169	47	stepped	step	VERB
ftr-363	169	48	into	into	ADP
ftr-363	169	49	the	the	DET
ftr-363	169	50	debate	debate	NOUN
ftr-363	169	51	in	in	ADP
ftr-363	169	52	1894	1894	NUM
ftr-363	169	53	with	with	ADP
ftr-363	169	54	the	the	DET
ftr-363	169	55	reenactment	reenactment	NOUN
ftr-363	169	56	of	of	ADP
ftr-363	169	57	the	the	DET
ftr-363	169	58	income	income	NOUN
ftr-363	169	59	tax	tax	NOUN
ftr-363	169	60	by	by	ADP
ftr-363	169	61	prohibiting	prohibit	VERB
ftr-363	169	62	publishing	publishing	NOUN
ftr-363	169	63	of	of	ADP
ftr-363	169	64	tax	tax	NOUN
ftr-363	169	65	information	information	NOUN
ftr-363	169	66	and	and	CCONJ
ftr-363	169	67	imposing	impose	VERB
ftr-363	169	68	criminal	criminal	ADJ
ftr-363	169	69	sanctions	sanction	NOUN
ftr-363	169	70	for	for	ADP
ftr-363	169	71	violations.32	violations.32	PROPN
ftr-363	169	72	26	26	NUM
ftr-363	169	73	.	.	PUNCT
ftr-363	170	1	i	i	PRON
ftr-363	170	2	d.	d.	PROPN
ftr-363	170	3	;	;	PUNCT
ftr-363	170	4	david	david	PROPN
ftr-363	170	5	lenter	lenter	PROPN
ftr-363	170	6	,	,	PUNCT
ftr-363	170	7	joel	joel	PROPN
ftr-363	170	8	slemrod	slemrod	PROPN
ftr-363	170	9	,	,	PUNCT
ftr-363	170	10	&	&	CCONJ
ftr-363	170	11	douglas	douglas	PROPN
ftr-363	170	12	shackelford	shackelford	PROPN
ftr-363	170	13	,	,	PUNCT
ftr-363	170	14	public	public	ADJ
ftr-363	170	15	disclosure	disclosure	NOUN
ftr-363	170	16	of	of	ADP
ftr-363	170	17	corporate	corporate	ADJ
ftr-363	170	18	tax	tax	NOUN
ftr-363	170	19	return	return	NOUN
ftr-363	170	20	information	information	NOUN
ftr-363	170	21	:	:	PUNCT
ftr-363	170	22	accounting	accounting	NOUN
ftr-363	170	23	,	,	PUNCT
ftr-363	170	24	economics	economic	NOUN
ftr-363	170	25	,	,	PUNCT
ftr-363	170	26	and	and	CCONJ
ftr-363	170	27	legal	legal	ADJ
ftr-363	170	28	perspectives	perspective	NOUN
ftr-363	170	29	,	,	PUNCT
ftr-363	170	30	lvi	lvi	PROPN
ftr-363	170	31	national	national	PROPN
ftr-363	170	32	tax	tax	PROPN
ftr-363	170	33	journal	journal	PROPN
ftr-363	170	34	813	813	NUM
ftr-363	170	35	(	(	PUNCT
ftr-363	170	36	2003	2003	NUM
ftr-363	170	37	)	)	PUNCT
ftr-363	170	38	.	.	PUNCT
ftr-363	171	1	27	27	NUM
ftr-363	171	2	.	.	PUNCT
ftr-363	172	1	the	the	DET
ftr-363	172	2	privacy	privacy	NOUN
ftr-363	172	3	protection	protection	PROPN
ftr-363	172	4	study	study	PROPN
ftr-363	172	5	commission	commission	PROPN
ftr-363	172	6	,	,	PUNCT
ftr-363	172	7	created	create	VERB
ftr-363	172	8	as	as	ADP
ftr-363	172	9	part	part	NOUN
ftr-363	172	10	of	of	ADP
ftr-363	172	11	the	the	DET
ftr-363	172	12	privacy	privacy	NOUN
ftr-363	172	13	act	act	NOUN
ftr-363	172	14	of	of	ADP
ftr-363	172	15	1974	1974	NUM
ftr-363	172	16	,	,	PUNCT
ftr-363	172	17	recommended	recommend	VERB
ftr-363	172	18	that	that	SCONJ
ftr-363	172	19	congress	congress	PROPN
ftr-363	172	20	make	make	VERB
ftr-363	172	21	major	major	ADJ
ftr-363	172	22	changes	change	NOUN
ftr-363	172	23	to	to	ADP
ftr-363	172	24	the	the	DET
ftr-363	172	25	disclosure	disclosure	NOUN
ftr-363	172	26	of	of	ADP
ftr-363	172	27	federal	federal	ADJ
ftr-363	172	28	tax	tax	NOUN
ftr-363	172	29	information	information	NOUN
ftr-363	172	30	.	.	PUNCT
ftr-363	173	1	the	the	DET
ftr-363	173	2	watergate	watergate	NOUN
ftr-363	173	3	scandal	scandal	NOUN
ftr-363	173	4	and	and	CCONJ
ftr-363	173	5	ensuing	ensue	VERB
ftr-363	173	6	disclosure	disclosure	NOUN
ftr-363	173	7	policy	policy	NOUN
ftr-363	173	8	recommendations	recommendation	NOUN
ftr-363	173	9	caused	cause	VERB
ftr-363	173	10	congress	congress	PROPN
ftr-363	173	11	to	to	PART
ftr-363	173	12	evaluate	evaluate	VERB
ftr-363	173	13	access	access	NOUN
ftr-363	173	14	to	to	ADP
ftr-363	173	15	taxpayer	taxpayer	NOUN
ftr-363	173	16	records	record	NOUN
ftr-363	173	17	.	.	PUNCT
ftr-363	174	1	jct	jct	PROPN
ftr-363	174	2	report	report	PROPN
ftr-363	174	3	(	(	PUNCT
ftr-363	174	4	vol	vol	NOUN
ftr-363	174	5	.	.	PUNCT
ftr-363	175	1	i	i	PRON
ftr-363	175	2	)	)	PUNCT
ftr-363	175	3	,	,	PUNCT
ftr-363	175	4	supra	supra	PROPN
ftr-363	175	5	note	note	NOUN
ftr-363	175	6	10	10	NUM
ftr-363	175	7	,	,	PUNCT
ftr-363	175	8	at	at	ADP
ftr-363	175	9	256	256	NUM
ftr-363	175	10	.	.	NOUN
ftr-363	175	11	28	28	NUM
ftr-363	175	12	.	.	PUNCT
ftr-363	176	1	tax	tax	NOUN
ftr-363	176	2	reform	reform	PROPN
ftr-363	176	3	act	act	NOUN
ftr-363	176	4	of	of	ADP
ftr-363	176	5	1976	1976	NUM
ftr-363	176	6	,	,	PUNCT
ftr-363	176	7	pub	pub	NOUN
ftr-363	176	8	.	.	PUNCT
ftr-363	177	1	l.	l.	PROPN
ftr-363	177	2	no	no	INTJ
ftr-363	177	3	.	.	PROPN
ftr-363	178	1	94	94	NUM
ftr-363	178	2	-	-	SYM
ftr-363	178	3	455	455	NUM
ftr-363	178	4	,	,	PUNCT
ftr-363	178	5	§	§	PROPN
ftr-363	178	6	1202(a)(1	1202(a)(1	NUM
ftr-363	178	7	)	)	PUNCT
ftr-363	178	8	,	,	PUNCT
ftr-363	178	9	90	90	NUM
ftr-363	178	10	stat	stat	NOUN
ftr-363	178	11	.	.	PUNCT
ftr-363	179	1	1667	1667	NUM
ftr-363	179	2	;	;	PUNCT
ftr-363	179	3	irc	irc	PROPN
ftr-363	179	4	§	§	PROPN
ftr-363	179	5	6103(a	6103(a	NUM
ftr-363	179	6	)	)	PUNCT
ftr-363	179	7	.	.	PUNCT
ftr-363	180	1	29	29	NUM
ftr-363	180	2	.	.	X
ftr-363	180	3	compare	compare	VERB
ftr-363	180	4	irc	irc	PROPN
ftr-363	180	5	§	§	PROPN
ftr-363	180	6	6103	6103	NUM
ftr-363	180	7	(	(	PUNCT
ftr-363	180	8	1976	1976	NUM
ftr-363	180	9	)	)	PUNCT
ftr-363	180	10	with	with	ADP
ftr-363	180	11	§	§	PROPN
ftr-363	180	12	6103	6103	NUM
ftr-363	180	13	(	(	PUNCT
ftr-363	180	14	effective	effective	ADJ
ftr-363	180	15	1977	1977	NUM
ftr-363	180	16	)	)	PUNCT
ftr-363	180	17	.	.	PUNCT
ftr-363	181	1	30	30	NUM
ftr-363	181	2	.	.	PUNCT
ftr-363	182	1	lenter	lenter	ADJ
ftr-363	182	2	,	,	PUNCT
ftr-363	182	3	slemrod	slemrod	NOUN
ftr-363	182	4	,	,	PUNCT
ftr-363	182	5	&	&	CCONJ
ftr-363	182	6	shackelford	shackelford	PROPN
ftr-363	182	7	,	,	PUNCT
ftr-363	182	8	supra	supra	PROPN
ftr-363	182	9	note	note	PROPN
ftr-363	182	10	26	26	NUM
ftr-363	182	11	,	,	PUNCT
ftr-363	182	12	at	at	ADP
ftr-363	182	13	807	807	NUM
ftr-363	182	14	.	.	PUNCT
ftr-363	182	15	31	31	NUM
ftr-363	182	16	.	.	PUNCT
ftr-363	183	1	act	act	NOUN
ftr-363	183	2	of	of	ADP
ftr-363	183	3	july	july	PROPN
ftr-363	183	4	14	14	NUM
ftr-363	183	5	,	,	PUNCT
ftr-363	183	6	1870	1870	NUM
ftr-363	183	7	,	,	PUNCT
ftr-363	183	8	16	16	NUM
ftr-363	183	9	stat	stat	NOUN
ftr-363	183	10	.	.	PUNCT
ftr-363	184	1	256	256	NUM
ftr-363	184	2	,	,	PUNCT
ftr-363	184	3	259	259	NUM
ftr-363	184	4	(	(	PUNCT
ftr-363	184	5	“	"	PUNCT
ftr-363	184	6	[	[	X
ftr-363	184	7	n]o	n]o	NOUN
ftr-363	184	8	collector	collector	NOUN
ftr-363	184	9	,	,	PUNCT
ftr-363	184	10	deputy	deputy	NOUN
ftr-363	184	11	collector	collector	NOUN
ftr-363	184	12	,	,	PUNCT
ftr-363	184	13	assessor	assessor	NOUN
ftr-363	184	14	,	,	PUNCT
ftr-363	184	15	or	or	CCONJ
ftr-363	184	16	assistant	assistant	NOUN
ftr-363	184	17	assessor	assessor	NOUN
ftr-363	184	18	shall	shall	AUX
ftr-363	184	19	permit	permit	VERB
ftr-363	184	20	to	to	PART
ftr-363	184	21	be	be	AUX
ftr-363	184	22	published	publish	VERB
ftr-363	184	23	in	in	ADP
ftr-363	184	24	any	any	DET
ftr-363	184	25	manner	manner	NOUN
ftr-363	184	26	such	such	ADJ
ftr-363	184	27	income	income	NOUN
ftr-363	184	28	returns	return	NOUN
ftr-363	184	29	,	,	PUNCT
ftr-363	184	30	or	or	CCONJ
ftr-363	184	31	any	any	DET
ftr-363	184	32	part	part	NOUN
ftr-363	184	33	thereof	thereof	ADV
ftr-363	184	34	,	,	PUNCT
ftr-363	184	35	except	except	SCONJ
ftr-363	184	36	such	such	ADJ
ftr-363	184	37	general	general	ADJ
ftr-363	184	38	statistics	statistic	NOUN
ftr-363	184	39	,	,	PUNCT
ftr-363	184	40	not	not	PART
ftr-363	184	41	specifying	specify	VERB
ftr-363	184	42	the	the	DET
ftr-363	184	43	names	name	NOUN
ftr-363	184	44	of	of	ADP
ftr-363	184	45	individuals	individual	NOUN
ftr-363	184	46	or	or	CCONJ
ftr-363	184	47	firms	firm	NOUN
ftr-363	184	48	,	,	PUNCT
ftr-363	184	49	as	as	SCONJ
ftr-363	184	50	he	he	PRON
ftr-363	184	51	may	may	AUX
ftr-363	184	52	make	make	VERB
ftr-363	184	53	public	public	ADJ
ftr-363	184	54	,	,	PUNCT
ftr-363	184	55	under	under	ADP
ftr-363	184	56	such	such	ADJ
ftr-363	184	57	rules	rule	NOUN
ftr-363	184	58	and	and	CCONJ
ftr-363	184	59	regulations	regulation	NOUN
ftr-363	184	60	as	as	ADP
ftr-363	184	61	the	the	DET
ftr-363	184	62	commissioner	commissioner	NOUN
ftr-363	184	63	of	of	ADP
ftr-363	184	64	internal	internal	ADJ
ftr-363	184	65	revenue	revenue	NOUN
ftr-363	184	66	shall	shall	AUX
ftr-363	184	67	prescribe	prescribe	VERB
ftr-363	184	68	.	.	PUNCT
ftr-363	184	69	”	"	PUNCT
ftr-363	184	70	)	)	PUNCT
ftr-363	184	71	.	.	PUNCT
ftr-363	185	1	32	32	NUM
ftr-363	185	2	.	.	X
ftr-363	186	1	28	28	NUM
ftr-363	186	2	stat	stat	NOUN
ftr-363	186	3	.	.	PUNCT
ftr-363	187	1	509	509	NUM
ftr-363	187	2	,	,	PUNCT
ftr-363	187	3	557	557	NUM
ftr-363	187	4	ch	ch	NOUN
ftr-363	187	5	.	.	PROPN
ftr-363	187	6	349	349	NUM
ftr-363	187	7	(	(	PUNCT
ftr-363	187	8	“	"	PUNCT
ftr-363	187	9	sec	sec	PROPN
ftr-363	187	10	.	.	PROPN
ftr-363	187	11	34	34	NUM
ftr-363	187	12	.	.	PUNCT
ftr-363	188	1	that	that	PRON
ftr-363	188	2	.	.	PUNCT
ftr-363	188	3	.	.	PUNCT
ftr-363	188	4	.	.	PUNCT
ftr-363	189	1	the	the	DET
ftr-363	189	2	revised	revise	VERB
ftr-363	189	3	statutes	statute	NOUN
ftr-363	189	4	of	of	ADP
ftr-363	189	5	the	the	DET
ftr-363	189	6	united	united	PROPN
ftr-363	189	7	states	states	PROPN
ftr-363	189	8	as	as	SCONJ
ftr-363	189	9	amended	amend	VERB
ftr-363	189	10	are	be	AUX
ftr-363	189	11	hereby	hereby	ADV
ftr-363	189	12	amended	amend	VERB
ftr-363	189	13	so	so	SCONJ
ftr-363	189	14	as	as	SCONJ
ftr-363	189	15	to	to	PART
ftr-363	189	16	read	read	VERB
ftr-363	189	17	as	as	SCONJ
ftr-363	189	18	follows	follow	VERB
ftr-363	189	19	:	:	PUNCT
ftr-363	189	20	sec	sec	PROPN
ftr-363	189	21	.	.	PROPN
ftr-363	189	22	3167	3167	NUM
ftr-363	189	23	.	.	PUNCT
ftr-363	190	1	that	that	SCONJ
ftr-363	190	2	it	it	PRON
ftr-363	190	3	shall	shall	AUX
ftr-363	190	4	be	be	AUX
ftr-363	190	5	unlawful	unlawful	ADJ
ftr-363	190	6	for	for	ADP
ftr-363	190	7	any	any	DET
ftr-363	190	8	collector	collector	NOUN
ftr-363	190	9	,	,	PUNCT
ftr-363	190	10	deputy	deputy	NOUN
ftr-363	190	11	collector	collector	NOUN
ftr-363	190	12	,	,	PUNCT
ftr-363	190	13	agent	agent	NOUN
ftr-363	190	14	,	,	PUNCT
ftr-363	190	15	clerk	clerk	NOUN
ftr-363	190	16	or	or	CCONJ
ftr-363	190	17	other	other	ADJ
ftr-363	190	18	officer	officer	NOUN
ftr-363	190	19	or	or	CCONJ
ftr-363	190	20	employee	employee	NOUN
ftr-363	190	21	of	of	ADP
ftr-363	190	22	the	the	DET
ftr-363	190	23	united	united	PROPN
ftr-363	190	24	states	states	PROPN
ftr-363	190	25	to	to	PART
ftr-363	190	26	divulge	divulge	VERB
ftr-363	190	27	.	.	PUNCT
ftr-363	191	1	.	.	PUNCT
ftr-363	191	2	.	.	PUNCT
ftr-363	192	1	the	the	DET
ftr-363	192	2	amount	amount	NOUN
ftr-363	192	3	or	or	CCONJ
ftr-363	192	4	source	source	NOUN
ftr-363	192	5	of	of	ADP
ftr-363	192	6	income	income	NOUN
ftr-363	192	7	.	.	PUNCT
ftr-363	192	8	.	.	PUNCT
ftr-363	192	9	.	.	PUNCT
ftr-363	192	10	.	.	PUNCT
ftr-363	192	11	”	"	PUNCT
ftr-363	192	12	)	)	PUNCT
ftr-363	192	13	.	.	PUNCT
ftr-363	193	1	772	772	NUM
ftr-363	193	2	florida	florida	PROPN
ftr-363	193	3	tax	tax	PROPN
ftr-363	193	4	review	review	NOUN
ftr-363	193	5	[	[	X
ftr-363	193	6	vol	vol	NOUN
ftr-363	193	7	.	.	PUNCT
ftr-363	193	8	10:10	10:10	NUM
ftr-363	193	9	the	the	DET
ftr-363	193	10	issues	issue	NOUN
ftr-363	193	11	surrounding	surround	VERB
ftr-363	193	12	the	the	DET
ftr-363	193	13	disclosure	disclosure	NOUN
ftr-363	193	14	of	of	ADP
ftr-363	193	15	returns	return	NOUN
ftr-363	193	16	by	by	ADP
ftr-363	193	17	business	business	NOUN
ftr-363	193	18	entities	entity	NOUN
ftr-363	193	19	did	do	AUX
ftr-363	193	20	not	not	PART
ftr-363	193	21	surface	surface	VERB
ftr-363	193	22	until	until	ADP
ftr-363	193	23	much	much	ADJ
ftr-363	193	24	later.33	later.33	NOUN
ftr-363	193	25	in	in	ADP
ftr-363	193	26	1909	1909	NUM
ftr-363	193	27	the	the	DET
ftr-363	193	28	payne	payne	PROPN
ftr-363	193	29	–	–	PUNCT
ftr-363	193	30	aldrich	aldrich	PROPN
ftr-363	193	31	tariff	tariff	NOUN
ftr-363	193	32	passed	pass	VERB
ftr-363	193	33	,	,	PUNCT
ftr-363	193	34	which	which	PRON
ftr-363	193	35	imposed	impose	VERB
ftr-363	193	36	an	an	DET
ftr-363	193	37	excise	excise	NOUN
ftr-363	193	38	tax	tax	NOUN
ftr-363	193	39	on	on	ADP
ftr-363	193	40	corporations.34	corporations.34	NOUN
ftr-363	193	41	this	this	DET
ftr-363	193	42	law	law	NOUN
ftr-363	193	43	contained	contain	VERB
ftr-363	193	44	conflicting	conflicting	ADJ
ftr-363	193	45	provisions	provision	NOUN
ftr-363	193	46	on	on	ADP
ftr-363	193	47	the	the	DET
ftr-363	193	48	public	public	ADJ
ftr-363	193	49	nature	nature	NOUN
ftr-363	193	50	of	of	ADP
ftr-363	193	51	corporate	corporate	ADJ
ftr-363	193	52	returns	return	NOUN
ftr-363	193	53	,	,	PUNCT
ftr-363	193	54	with	with	ADP
ftr-363	193	55	one	one	NUM
ftr-363	193	56	paragraph	paragraph	NOUN
ftr-363	193	57	explicitly	explicitly	ADV
ftr-363	193	58	making	make	VERB
ftr-363	193	59	them	they	PRON
ftr-363	193	60	public	public	ADJ
ftr-363	193	61	records	record	NOUN
ftr-363	193	62	and	and	CCONJ
ftr-363	193	63	the	the	DET
ftr-363	193	64	next	next	ADJ
ftr-363	193	65	punishing	punish	VERB
ftr-363	193	66	the	the	DET
ftr-363	193	67	divulgence	divulgence	NOUN
ftr-363	193	68	of	of	ADP
ftr-363	193	69	information.35	information.35	NOUN
ftr-363	193	70	the	the	DET
ftr-363	193	71	confusion	confusion	NOUN
ftr-363	193	72	caused	cause	VERB
ftr-363	193	73	by	by	ADP
ftr-363	193	74	the	the	DET
ftr-363	193	75	conflicting	conflict	VERB
ftr-363	193	76	provisions	provision	NOUN
ftr-363	193	77	of	of	ADP
ftr-363	193	78	the	the	DET
ftr-363	193	79	1909	1909	NUM
ftr-363	193	80	legislation	legislation	NOUN
ftr-363	193	81	resulted	result	VERB
ftr-363	193	82	in	in	ADP
ftr-363	193	83	an	an	DET
ftr-363	193	84	amendment	amendment	NOUN
ftr-363	193	85	to	to	ADP
ftr-363	193	86	the	the	DET
ftr-363	193	87	provision	provision	NOUN
ftr-363	193	88	in	in	ADP
ftr-363	193	89	1910	1910	NUM
ftr-363	193	90	which	which	PRON
ftr-363	193	91	stated	state	VERB
ftr-363	193	92	that	that	SCONJ
ftr-363	193	93	“	"	PUNCT
ftr-363	193	94	any	any	PRON
ftr-363	193	95	and	and	CCONJ
ftr-363	193	96	all	all	DET
ftr-363	193	97	such	such	ADJ
ftr-363	193	98	returns	return	NOUN
ftr-363	193	99	shall	shall	AUX
ftr-363	193	100	be	be	AUX
ftr-363	193	101	open	open	ADJ
ftr-363	193	102	to	to	ADP
ftr-363	193	103	inspection	inspection	NOUN
ftr-363	193	104	only	only	ADV
ftr-363	193	105	upon	upon	SCONJ
ftr-363	193	106	the	the	DET
ftr-363	193	107	order	order	NOUN
ftr-363	193	108	of	of	ADP
ftr-363	193	109	the	the	DET
ftr-363	193	110	president	president	NOUN
ftr-363	193	111	under	under	ADP
ftr-363	193	112	rules	rule	NOUN
ftr-363	193	113	and	and	CCONJ
ftr-363	193	114	regulations	regulation	NOUN
ftr-363	193	115	to	to	PART
ftr-363	193	116	be	be	AUX
ftr-363	193	117	prescribed	prescribe	VERB
ftr-363	193	118	by	by	ADP
ftr-363	193	119	the	the	DET
ftr-363	193	120	secretary	secretary	PROPN
ftr-363	193	121	of	of	ADP
ftr-363	193	122	the	the	DET
ftr-363	193	123	treasury	treasury	NOUN
ftr-363	193	124	and	and	CCONJ
ftr-363	193	125	approved	approve	VERB
ftr-363	193	126	by	by	ADP
ftr-363	193	127	the	the	DET
ftr-363	193	128	president	president	NOUN
ftr-363	193	129	.	.	PUNCT
ftr-363	194	1	”36	”36	VERB
ftr-363	194	2	this	this	DET
ftr-363	194	3	language	language	NOUN
ftr-363	194	4	essentially	essentially	ADV
ftr-363	194	5	created	create	VERB
ftr-363	194	6	a	a	DET
ftr-363	194	7	compromise	compromise	NOUN
ftr-363	194	8	between	between	ADP
ftr-363	194	9	those	those	PRON
ftr-363	194	10	who	who	PRON
ftr-363	194	11	thought	think	VERB
ftr-363	194	12	that	that	SCONJ
ftr-363	194	13	corporate	corporate	ADJ
ftr-363	194	14	returns	return	NOUN
ftr-363	194	15	should	should	AUX
ftr-363	194	16	be	be	AUX
ftr-363	194	17	fully	fully	ADV
ftr-363	194	18	open	open	ADJ
ftr-363	194	19	to	to	ADP
ftr-363	194	20	the	the	DET
ftr-363	194	21	public	public	NOUN
ftr-363	194	22	and	and	CCONJ
ftr-363	194	23	those	those	PRON
ftr-363	194	24	who	who	PRON
ftr-363	194	25	did	do	AUX
ftr-363	194	26	not.37	not.37	PROPN
ftr-363	194	27	the	the	DET
ftr-363	194	28	amendment	amendment	NOUN
ftr-363	194	29	also	also	ADV
ftr-363	194	30	left	leave	VERB
ftr-363	194	31	the	the	DET
ftr-363	194	32	corporate	corporate	ADJ
ftr-363	194	33	returns	return	NOUN
ftr-363	194	34	as	as	ADP
ftr-363	194	35	“	"	PUNCT
ftr-363	194	36	public	public	ADJ
ftr-363	194	37	records	record	NOUN
ftr-363	194	38	,	,	PUNCT
ftr-363	194	39	”	"	PUNCT
ftr-363	194	40	but	but	CCONJ
ftr-363	194	41	only	only	ADV
ftr-363	194	42	open	open	ADJ
ftr-363	194	43	to	to	ADP
ftr-363	194	44	public	public	ADJ
ftr-363	194	45	inspection	inspection	NOUN
ftr-363	194	46	with	with	ADP
ftr-363	194	47	the	the	DET
ftr-363	194	48	president	president	NOUN
ftr-363	194	49	’s	’s	PART
ftr-363	194	50	authorization.38	authorization.38	PROPN
ftr-363	194	51	after	after	ADP
ftr-363	194	52	the	the	DET
ftr-363	194	53	passage	passage	NOUN
ftr-363	194	54	of	of	ADP
ftr-363	194	55	the	the	DET
ftr-363	194	56	sixteenth	sixteenth	ADJ
ftr-363	194	57	amendment	amendment	NOUN
ftr-363	194	58	permitting	permit	VERB
ftr-363	194	59	income	income	NOUN
ftr-363	194	60	taxes	taxis	NOUN
ftr-363	194	61	,	,	PUNCT
ftr-363	194	62	congress	congress	PROPN
ftr-363	194	63	passed	pass	VERB
ftr-363	194	64	tax	tax	NOUN
ftr-363	194	65	legislation	legislation	NOUN
ftr-363	194	66	in	in	ADP
ftr-363	194	67	1913	1913	NUM
ftr-363	194	68	to	to	PART
ftr-363	194	69	exercise	exercise	VERB
ftr-363	194	70	its	its	PRON
ftr-363	194	71	newly	newly	ADV
ftr-363	194	72	created	create	VERB
ftr-363	194	73	33	33	NUM
ftr-363	194	74	.	.	PUNCT
ftr-363	195	1	see	see	VERB
ftr-363	195	2	jct	jct	PROPN
ftr-363	195	3	report	report	PROPN
ftr-363	195	4	(	(	PUNCT
ftr-363	195	5	vol	vol	NOUN
ftr-363	195	6	.	.	PUNCT
ftr-363	196	1	i	i	PRON
ftr-363	196	2	)	)	PUNCT
ftr-363	196	3	,	,	PUNCT
ftr-363	196	4	supra	supra	PROPN
ftr-363	196	5	note	note	NOUN
ftr-363	196	6	10	10	NUM
ftr-363	196	7	,	,	PUNCT
ftr-363	196	8	at	at	ADP
ftr-363	196	9	248	248	NUM
ftr-363	196	10	-	-	SYM
ftr-363	196	11	49	49	NUM
ftr-363	196	12	.	.	PUNCT
ftr-363	197	1	the	the	DET
ftr-363	197	2	joint	joint	ADJ
ftr-363	197	3	committee	committee	NOUN
ftr-363	197	4	on	on	ADP
ftr-363	197	5	taxation	taxation	NOUN
ftr-363	197	6	report	report	NOUN
ftr-363	197	7	does	do	AUX
ftr-363	197	8	not	not	PART
ftr-363	197	9	discuss	discuss	VERB
ftr-363	197	10	any	any	DET
ftr-363	197	11	debate	debate	NOUN
ftr-363	197	12	concerning	concern	VERB
ftr-363	197	13	disclosure	disclosure	NOUN
ftr-363	197	14	of	of	ADP
ftr-363	197	15	these	these	DET
ftr-363	197	16	types	type	NOUN
ftr-363	197	17	of	of	ADP
ftr-363	197	18	returns	return	NOUN
ftr-363	197	19	,	,	PUNCT
ftr-363	197	20	suggesting	suggest	VERB
ftr-363	197	21	that	that	SCONJ
ftr-363	197	22	returns	return	NOUN
ftr-363	197	23	filed	file	VERB
ftr-363	197	24	by	by	ADP
ftr-363	197	25	business	business	NOUN
ftr-363	197	26	entities	entity	NOUN
ftr-363	197	27	did	do	AUX
ftr-363	197	28	not	not	PART
ftr-363	197	29	become	become	VERB
ftr-363	197	30	an	an	DET
ftr-363	197	31	issue	issue	NOUN
ftr-363	197	32	until	until	ADP
ftr-363	197	33	later	later	ADV
ftr-363	197	34	.	.	PUNCT
ftr-363	198	1	34	34	NUM
ftr-363	198	2	.	.	X
ftr-363	198	3	act	act	PROPN
ftr-363	198	4	of	of	ADP
ftr-363	198	5	aug	aug	PROPN
ftr-363	198	6	.	.	PROPN
ftr-363	198	7	5	5	NUM
ftr-363	198	8	,	,	PUNCT
ftr-363	198	9	1909	1909	NUM
ftr-363	198	10	,	,	PUNCT
ftr-363	198	11	ch	ch	NOUN
ftr-363	198	12	.	.	PROPN
ftr-363	198	13	6	6	NUM
ftr-363	198	14	,	,	PUNCT
ftr-363	198	15	§	§	PROPN
ftr-363	198	16	38	38	NUM
ftr-363	198	17	,	,	PUNCT
ftr-363	198	18	36	36	NUM
ftr-363	198	19	stat	stat	NOUN
ftr-363	198	20	.	.	PUNCT
ftr-363	199	1	11	11	NUM
ftr-363	199	2	,	,	PUNCT
ftr-363	199	3	112	112	NUM
ftr-363	199	4	.	.	PUNCT
ftr-363	200	1	35	35	NUM
ftr-363	200	2	.	.	PUNCT
ftr-363	201	1	the	the	DET
ftr-363	201	2	sixth	sixth	ADJ
ftr-363	201	3	and	and	CCONJ
ftr-363	201	4	seventh	seventh	ADJ
ftr-363	201	5	paragraphs	paragraph	NOUN
ftr-363	201	6	of	of	ADP
ftr-363	201	7	§	§	PROPN
ftr-363	201	8	38	38	NUM
ftr-363	201	9	of	of	ADP
ftr-363	201	10	the	the	DET
ftr-363	201	11	legislation	legislation	NOUN
ftr-363	201	12	read	read	VERB
ftr-363	201	13	as	as	SCONJ
ftr-363	201	14	follows	follow	VERB
ftr-363	201	15	:	:	PUNCT
ftr-363	201	16	sixth	sixth	ADJ
ftr-363	201	17	.	.	PUNCT
ftr-363	202	1	when	when	SCONJ
ftr-363	202	2	the	the	DET
ftr-363	202	3	assessment	assessment	NOUN
ftr-363	202	4	shall	shall	AUX
ftr-363	202	5	be	be	AUX
ftr-363	202	6	made	make	VERB
ftr-363	202	7	,	,	PUNCT
ftr-363	202	8	as	as	SCONJ
ftr-363	202	9	provided	provide	VERB
ftr-363	202	10	in	in	ADP
ftr-363	202	11	this	this	DET
ftr-363	202	12	section	section	NOUN
ftr-363	202	13	,	,	PUNCT
ftr-363	202	14	the	the	DET
ftr-363	202	15	returns	return	NOUN
ftr-363	202	16	,	,	PUNCT
ftr-363	202	17	together	together	ADV
ftr-363	202	18	with	with	ADP
ftr-363	202	19	any	any	DET
ftr-363	202	20	corrections	correction	NOUN
ftr-363	202	21	thereof	thereof	ADV
ftr-363	202	22	which	which	PRON
ftr-363	202	23	may	may	AUX
ftr-363	202	24	have	have	AUX
ftr-363	202	25	been	be	AUX
ftr-363	202	26	made	make	VERB
ftr-363	202	27	by	by	ADP
ftr-363	202	28	the	the	DET
ftr-363	202	29	commissioner	commissioner	NOUN
ftr-363	202	30	,	,	PUNCT
ftr-363	202	31	shall	shall	AUX
ftr-363	202	32	be	be	AUX
ftr-363	202	33	filed	file	VERB
ftr-363	202	34	in	in	ADP
ftr-363	202	35	the	the	DET
ftr-363	202	36	office	office	NOUN
ftr-363	202	37	of	of	ADP
ftr-363	202	38	the	the	DET
ftr-363	202	39	commissioner	commissioner	NOUN
ftr-363	202	40	of	of	ADP
ftr-363	202	41	internal	internal	ADJ
ftr-363	202	42	revenue	revenue	NOUN
ftr-363	202	43	and	and	CCONJ
ftr-363	202	44	shall	shall	AUX
ftr-363	202	45	constitute	constitute	VERB
ftr-363	202	46	public	public	ADJ
ftr-363	202	47	records	record	NOUN
ftr-363	202	48	and	and	CCONJ
ftr-363	202	49	be	be	AUX
ftr-363	202	50	open	open	ADJ
ftr-363	202	51	to	to	ADP
ftr-363	202	52	inspection	inspection	NOUN
ftr-363	202	53	as	as	ADP
ftr-363	202	54	such	such	ADJ
ftr-363	202	55	.	.	PUNCT
ftr-363	203	1	seventh	seventh	ADJ
ftr-363	203	2	.	.	PUNCT
ftr-363	204	1	it	it	PRON
ftr-363	204	2	shall	shall	AUX
ftr-363	204	3	be	be	AUX
ftr-363	204	4	unlawful	unlawful	ADJ
ftr-363	204	5	for	for	ADP
ftr-363	204	6	any	any	DET
ftr-363	204	7	collector	collector	NOUN
ftr-363	204	8	,	,	PUNCT
ftr-363	204	9	deputy	deputy	NOUN
ftr-363	204	10	collector	collector	NOUN
ftr-363	204	11	,	,	PUNCT
ftr-363	204	12	agent	agent	NOUN
ftr-363	204	13	,	,	PUNCT
ftr-363	204	14	clerk	clerk	NOUN
ftr-363	204	15	,	,	PUNCT
ftr-363	204	16	or	or	CCONJ
ftr-363	204	17	other	other	ADJ
ftr-363	204	18	officer	officer	NOUN
ftr-363	204	19	or	or	CCONJ
ftr-363	204	20	employee	employee	NOUN
ftr-363	204	21	of	of	ADP
ftr-363	204	22	the	the	DET
ftr-363	204	23	united	united	PROPN
ftr-363	204	24	states	states	PROPN
ftr-363	204	25	to	to	PART
ftr-363	204	26	divulge	divulge	VERB
ftr-363	204	27	or	or	CCONJ
ftr-363	204	28	make	make	VERB
ftr-363	204	29	known	known	ADJ
ftr-363	204	30	in	in	ADP
ftr-363	204	31	any	any	DET
ftr-363	204	32	manner	manner	NOUN
ftr-363	204	33	whatever	whatever	PRON
ftr-363	204	34	not	not	PART
ftr-363	204	35	provided	provide	VERB
ftr-363	204	36	by	by	ADP
ftr-363	204	37	law	law	NOUN
ftr-363	204	38	to	to	ADP
ftr-363	204	39	any	any	DET
ftr-363	204	40	person	person	NOUN
ftr-363	204	41	any	any	DET
ftr-363	204	42	information	information	NOUN
ftr-363	204	43	obtained	obtain	VERB
ftr-363	204	44	by	by	ADP
ftr-363	204	45	him	he	PRON
ftr-363	204	46	in	in	ADP
ftr-363	204	47	the	the	DET
ftr-363	204	48	discharge	discharge	NOUN
ftr-363	204	49	of	of	ADP
ftr-363	204	50	his	his	PRON
ftr-363	204	51	official	official	ADJ
ftr-363	204	52	duty	duty	NOUN
ftr-363	204	53	,	,	PUNCT
ftr-363	204	54	or	or	CCONJ
ftr-363	204	55	to	to	PART
ftr-363	204	56	divulge	divulge	VERB
ftr-363	204	57	or	or	CCONJ
ftr-363	204	58	make	make	VERB
ftr-363	204	59	known	known	ADJ
ftr-363	204	60	in	in	ADP
ftr-363	204	61	any	any	DET
ftr-363	204	62	manner	manner	NOUN
ftr-363	204	63	not	not	PART
ftr-363	204	64	provided	provide	VERB
ftr-363	204	65	by	by	ADP
ftr-363	204	66	law	law	NOUN
ftr-363	204	67	any	any	DET
ftr-363	204	68	document	document	NOUN
ftr-363	204	69	received	receive	VERB
ftr-363	204	70	,	,	PUNCT
ftr-363	204	71	evidence	evidence	NOUN
ftr-363	204	72	taken	take	VERB
ftr-363	204	73	,	,	PUNCT
ftr-363	204	74	or	or	CCONJ
ftr-363	204	75	report	report	NOUN
ftr-363	204	76	made	make	VERB
ftr-363	204	77	under	under	ADP
ftr-363	204	78	this	this	DET
ftr-363	204	79	section	section	NOUN
ftr-363	204	80	except	except	SCONJ
ftr-363	204	81	upon	upon	SCONJ
ftr-363	204	82	the	the	DET
ftr-363	204	83	special	special	ADJ
ftr-363	204	84	direction	direction	NOUN
ftr-363	204	85	of	of	ADP
ftr-363	204	86	the	the	DET
ftr-363	204	87	president	president	NOUN
ftr-363	204	88	;	;	PUNCT
ftr-363	204	89	and	and	CCONJ
ftr-363	204	90	any	any	DET
ftr-363	204	91	offense	offense	NOUN
ftr-363	204	92	against	against	ADP
ftr-363	204	93	the	the	DET
ftr-363	204	94	foregoing	forego	VERB
ftr-363	204	95	provision	provision	NOUN
ftr-363	204	96	shall	shall	AUX
ftr-363	204	97	be	be	AUX
ftr-363	204	98	a	a	DET
ftr-363	204	99	misdemeanor	misdemeanor	NOUN
ftr-363	204	100	and	and	CCONJ
ftr-363	204	101	be	be	AUX
ftr-363	204	102	punished	punish	VERB
ftr-363	204	103	by	by	ADP
ftr-363	204	104	a	a	DET
ftr-363	204	105	fine	fine	NOUN
ftr-363	204	106	not	not	PART
ftr-363	204	107	exceeding	exceed	VERB
ftr-363	204	108	one	one	NUM
ftr-363	204	109	thousand	thousand	NUM
ftr-363	204	110	dollars	dollar	NOUN
ftr-363	204	111	,	,	PUNCT
ftr-363	204	112	or	or	CCONJ
ftr-363	204	113	by	by	ADP
ftr-363	204	114	imprisonment	imprisonment	NOUN
ftr-363	204	115	not	not	PART
ftr-363	204	116	exceeding	exceed	VERB
ftr-363	204	117	one	one	NUM
ftr-363	204	118	year	year	NOUN
ftr-363	204	119	,	,	PUNCT
ftr-363	204	120	or	or	CCONJ
ftr-363	204	121	both	both	PRON
ftr-363	204	122	,	,	PUNCT
ftr-363	204	123	at	at	ADP
ftr-363	204	124	the	the	DET
ftr-363	204	125	discretion	discretion	NOUN
ftr-363	204	126	of	of	ADP
ftr-363	204	127	the	the	DET
ftr-363	204	128	court	court	NOUN
ftr-363	204	129	.	.	PUNCT
ftr-363	205	1	36	36	NUM
ftr-363	205	2	stat	stat	NOUN
ftr-363	205	3	.	.	PUNCT
ftr-363	206	1	11	11	NUM
ftr-363	206	2	,	,	PUNCT
ftr-363	206	3	116	116	NUM
ftr-363	206	4	-	-	SYM
ftr-363	206	5	17	17	NUM
ftr-363	206	6	.	.	PUNCT
ftr-363	207	1	36	36	NUM
ftr-363	207	2	.	.	PUNCT
ftr-363	208	1	appropriations	appropriation	NOUN
ftr-363	208	2	act	act	PROPN
ftr-363	208	3	of	of	ADP
ftr-363	208	4	1910	1910	NUM
ftr-363	208	5	,	,	PUNCT
ftr-363	208	6	ch	ch	NOUN
ftr-363	208	7	.	.	PROPN
ftr-363	208	8	297	297	NUM
ftr-363	208	9	,	,	PUNCT
ftr-363	208	10	36	36	NUM
ftr-363	208	11	stat	stat	NOUN
ftr-363	208	12	.	.	PUNCT
ftr-363	209	1	468	468	NUM
ftr-363	209	2	,	,	PUNCT
ftr-363	209	3	494	494	NUM
ftr-363	209	4	.	.	NOUN
ftr-363	210	1	37	37	NUM
ftr-363	210	2	.	.	PUNCT
ftr-363	211	1	irs	irs	PROPN
ftr-363	211	2	disclosure	disclosure	NOUN
ftr-363	211	3	and	and	CCONJ
ftr-363	211	4	privacy	privacy	NOUN
ftr-363	211	5	law	law	NOUN
ftr-363	211	6	reference	reference	NOUN
ftr-363	211	7	guide	guide	VERB
ftr-363	211	8	1	1	NUM
ftr-363	211	9	-	-	SYM
ftr-363	211	10	3	3	NUM
ftr-363	211	11	to	to	PART
ftr-363	211	12	1	1	NUM
ftr-363	211	13	-	-	SYM
ftr-363	211	14	4	4	NUM
ftr-363	211	15	,	,	PUNCT
ftr-363	211	16	available	available	ADJ
ftr-363	211	17	at	at	ADP
ftr-363	211	18	http://www.irs.gov/pub/irs-pdf/p4639.pdf	http://www.irs.gov/pub/irs-pdf/p4639.pdf	NOUN
ftr-363	211	19	.	.	PUNCT
ftr-363	212	1	38	38	NUM
ftr-363	212	2	.	.	PUNCT
ftr-363	213	1	i	i	PRON
ftr-363	213	2	d.	d.	PROPN
ftr-363	213	3	at	at	ADP
ftr-363	213	4	1	1	NUM
ftr-363	213	5	-	-	SYM
ftr-363	213	6	4	4	NUM
ftr-363	213	7	.	.	NOUN
ftr-363	213	8	2011	2011	NUM
ftr-363	213	9	]	]	PUNCT
ftr-363	213	10	transparency	transparency	NOUN
ftr-363	213	11	in	in	ADP
ftr-363	213	12	private	private	ADJ
ftr-363	213	13	collection	collection	NOUN
ftr-363	213	14	of	of	ADP
ftr-363	213	15	federal	federal	ADJ
ftr-363	213	16	taxes	taxis	NOUN
ftr-363	213	17	773	773	NUM
ftr-363	213	18	taxing	tax	VERB
ftr-363	213	19	authority.39	authority.39	NOUN
ftr-363	213	20	in	in	ADP
ftr-363	213	21	this	this	DET
ftr-363	213	22	legislation	legislation	NOUN
ftr-363	213	23	congress	congress	PROPN
ftr-363	213	24	essentially	essentially	ADV
ftr-363	213	25	adopted	adopt	VERB
ftr-363	213	26	the	the	DET
ftr-363	213	27	compromise	compromise	NOUN
ftr-363	213	28	on	on	ADP
ftr-363	213	29	disclosure	disclosure	NOUN
ftr-363	213	30	adopted	adopt	VERB
ftr-363	213	31	in	in	ADP
ftr-363	213	32	the	the	DET
ftr-363	213	33	1910	1910	NUM
ftr-363	213	34	provision.40	provision.40	NOUN
ftr-363	213	35	the	the	DET
ftr-363	213	36	debate	debate	NOUN
ftr-363	213	37	surrounding	surround	VERB
ftr-363	213	38	the	the	DET
ftr-363	213	39	confidentiality	confidentiality	NOUN
ftr-363	213	40	of	of	ADP
ftr-363	213	41	tax	tax	NOUN
ftr-363	213	42	return	return	NOUN
ftr-363	213	43	information	information	NOUN
ftr-363	213	44	continued	continue	VERB
ftr-363	213	45	for	for	ADP
ftr-363	213	46	two	two	NUM
ftr-363	213	47	more	more	ADJ
ftr-363	213	48	decades	decade	NOUN
ftr-363	213	49	with	with	ADP
ftr-363	213	50	each	each	DET
ftr-363	213	51	side	side	NOUN
ftr-363	213	52	citing	cite	VERB
ftr-363	213	53	the	the	DET
ftr-363	213	54	policy	policy	NOUN
ftr-363	213	55	reasons	reason	NOUN
ftr-363	213	56	for	for	ADP
ftr-363	213	57	and	and	CCONJ
ftr-363	213	58	against	against	ADP
ftr-363	213	59	publicity.41	publicity.41	NOUN
ftr-363	213	60	in	in	ADP
ftr-363	213	61	1924	1924	NUM
ftr-363	213	62	congress	congress	PROPN
ftr-363	213	63	ordered	order	VERB
ftr-363	213	64	the	the	DET
ftr-363	213	65	commissioner	commissioner	NOUN
ftr-363	213	66	to	to	PART
ftr-363	213	67	prepare	prepare	VERB
ftr-363	213	68	and	and	CCONJ
ftr-363	213	69	make	make	VERB
ftr-363	213	70	publicly	publicly	ADV
ftr-363	213	71	available	available	ADJ
ftr-363	213	72	the	the	DET
ftr-363	213	73	names	name	NOUN
ftr-363	213	74	,	,	PUNCT
ftr-363	213	75	addresses	address	NOUN
ftr-363	213	76	,	,	PUNCT
ftr-363	213	77	and	and	CCONJ
ftr-363	213	78	amounts	amount	NOUN
ftr-363	213	79	of	of	ADP
ftr-363	213	80	tax	tax	NOUN
ftr-363	213	81	of	of	ADP
ftr-363	213	82	individuals	individual	NOUN
ftr-363	213	83	and	and	CCONJ
ftr-363	213	84	corporations	corporation	NOUN
ftr-363	213	85	filing	file	VERB
ftr-363	213	86	returns.42	returns.42	NOUN
ftr-363	213	87	in	in	ADP
ftr-363	213	88	1934	1934	NUM
ftr-363	213	89	congress	congress	NOUN
ftr-363	213	90	enacted	enact	VERB
ftr-363	213	91	further	further	ADJ
ftr-363	213	92	disclosure	disclosure	NOUN
ftr-363	213	93	and	and	CCONJ
ftr-363	213	94	then	then	ADV
ftr-363	213	95	repealed	repeal	VERB
ftr-363	213	96	it	it	PRON
ftr-363	213	97	less	less	ADJ
ftr-363	213	98	than	than	ADP
ftr-363	213	99	a	a	PRON
ftr-363	213	100	year	year	NOUN
ftr-363	213	101	later.43	later.43	NOUN
ftr-363	213	102	concerns	concern	NOUN
ftr-363	213	103	over	over	ADP
ftr-363	213	104	39	39	NUM
ftr-363	213	105	.	.	PUNCT
ftr-363	214	1	the	the	DET
ftr-363	214	2	16th	16th	ADJ
ftr-363	214	3	amendment	amendment	NOUN
ftr-363	214	4	states	state	VERB
ftr-363	214	5	that	that	SCONJ
ftr-363	214	6	“	"	PUNCT
ftr-363	214	7	[	[	X
ftr-363	214	8	t]he	t]he	ADJ
ftr-363	214	9	congress	congress	PROPN
ftr-363	214	10	shall	shall	AUX
ftr-363	214	11	have	have	VERB
ftr-363	214	12	power	power	NOUN
ftr-363	214	13	to	to	PART
ftr-363	214	14	lay	lay	VERB
ftr-363	214	15	and	and	CCONJ
ftr-363	214	16	collect	collect	VERB
ftr-363	214	17	taxes	taxis	NOUN
ftr-363	214	18	on	on	ADP
ftr-363	214	19	incomes	income	NOUN
ftr-363	214	20	,	,	PUNCT
ftr-363	214	21	from	from	ADP
ftr-363	214	22	whatever	whatever	DET
ftr-363	214	23	source	source	NOUN
ftr-363	214	24	derived	derive	VERB
ftr-363	214	25	,	,	PUNCT
ftr-363	214	26	without	without	ADP
ftr-363	214	27	apportionment	apportionment	NOUN
ftr-363	214	28	among	among	ADP
ftr-363	214	29	the	the	DET
ftr-363	214	30	several	several	ADJ
ftr-363	214	31	states	state	NOUN
ftr-363	214	32	,	,	PUNCT
ftr-363	214	33	and	and	CCONJ
ftr-363	214	34	without	without	ADP
ftr-363	214	35	regard	regard	NOUN
ftr-363	214	36	to	to	ADP
ftr-363	214	37	any	any	DET
ftr-363	214	38	census	census	NOUN
ftr-363	214	39	or	or	CCONJ
ftr-363	214	40	enumeration	enumeration	NOUN
ftr-363	214	41	.	.	PUNCT
ftr-363	214	42	”	"	PUNCT
ftr-363	215	1	u.s	u.s	PROPN
ftr-363	215	2	.	.	PROPN
ftr-363	215	3	const	const	PROPN
ftr-363	215	4	.	.	PUNCT
ftr-363	216	1	amend	amend	PROPN
ftr-363	216	2	.	.	PUNCT
ftr-363	217	1	xvi	xvi	NOUN
ftr-363	217	2	.	.	PUNCT
ftr-363	218	1	40	40	NUM
ftr-363	218	2	.	.	PUNCT
ftr-363	218	3	section	section	PROPN
ftr-363	218	4	g(d	g(d	PROPN
ftr-363	218	5	)	)	PUNCT
ftr-363	218	6	of	of	ADP
ftr-363	218	7	the	the	DET
ftr-363	218	8	tariff	tariff	NOUN
ftr-363	218	9	act	act	NOUN
ftr-363	218	10	of	of	ADP
ftr-363	218	11	1913	1913	NUM
ftr-363	218	12	provided	provide	VERB
ftr-363	218	13	:	:	PUNCT
ftr-363	218	14	when	when	SCONJ
ftr-363	218	15	the	the	DET
ftr-363	218	16	assessment	assessment	NOUN
ftr-363	218	17	shall	shall	AUX
ftr-363	218	18	be	be	AUX
ftr-363	218	19	made	make	VERB
ftr-363	218	20	,	,	PUNCT
ftr-363	218	21	as	as	SCONJ
ftr-363	218	22	provided	provide	VERB
ftr-363	218	23	in	in	ADP
ftr-363	218	24	this	this	DET
ftr-363	218	25	section	section	NOUN
ftr-363	218	26	,	,	PUNCT
ftr-363	218	27	the	the	DET
ftr-363	218	28	returns	return	NOUN
ftr-363	218	29	,	,	PUNCT
ftr-363	218	30	together	together	ADV
ftr-363	218	31	with	with	ADP
ftr-363	218	32	any	any	DET
ftr-363	218	33	corrections	correction	NOUN
ftr-363	218	34	thereof	thereof	ADV
ftr-363	218	35	which	which	PRON
ftr-363	218	36	may	may	AUX
ftr-363	218	37	have	have	AUX
ftr-363	218	38	been	be	AUX
ftr-363	218	39	made	make	VERB
ftr-363	218	40	by	by	ADP
ftr-363	218	41	the	the	DET
ftr-363	218	42	commissioner	commissioner	NOUN
ftr-363	218	43	,	,	PUNCT
ftr-363	218	44	shall	shall	AUX
ftr-363	218	45	be	be	AUX
ftr-363	218	46	filed	file	VERB
ftr-363	218	47	in	in	ADP
ftr-363	218	48	the	the	DET
ftr-363	218	49	office	office	NOUN
ftr-363	218	50	of	of	ADP
ftr-363	218	51	the	the	DET
ftr-363	218	52	commissioner	commissioner	NOUN
ftr-363	218	53	of	of	ADP
ftr-363	218	54	internal	internal	ADJ
ftr-363	218	55	revenue	revenue	NOUN
ftr-363	218	56	and	and	CCONJ
ftr-363	218	57	shall	shall	AUX
ftr-363	218	58	constitute	constitute	VERB
ftr-363	218	59	public	public	ADJ
ftr-363	218	60	records	record	NOUN
ftr-363	218	61	and	and	CCONJ
ftr-363	218	62	be	be	AUX
ftr-363	218	63	open	open	ADJ
ftr-363	218	64	to	to	ADP
ftr-363	218	65	inspection	inspection	NOUN
ftr-363	218	66	as	as	SCONJ
ftr-363	218	67	such	such	ADJ
ftr-363	218	68	:	:	PUNCT
ftr-363	218	69	provided	provide	VERB
ftr-363	218	70	,	,	PUNCT
ftr-363	218	71	that	that	SCONJ
ftr-363	218	72	any	any	PRON
ftr-363	218	73	and	and	CCONJ
ftr-363	218	74	all	all	DET
ftr-363	218	75	such	such	ADJ
ftr-363	218	76	returns	return	NOUN
ftr-363	218	77	shall	shall	AUX
ftr-363	218	78	be	be	AUX
ftr-363	218	79	open	open	ADJ
ftr-363	218	80	to	to	ADP
ftr-363	218	81	inspection	inspection	NOUN
ftr-363	218	82	only	only	ADV
ftr-363	218	83	upon	upon	SCONJ
ftr-363	218	84	the	the	DET
ftr-363	218	85	order	order	NOUN
ftr-363	218	86	of	of	ADP
ftr-363	218	87	the	the	DET
ftr-363	218	88	president	president	NOUN
ftr-363	218	89	,	,	PUNCT
ftr-363	218	90	under	under	ADP
ftr-363	218	91	rules	rule	NOUN
ftr-363	218	92	and	and	CCONJ
ftr-363	218	93	regulations	regulation	NOUN
ftr-363	218	94	to	to	PART
ftr-363	218	95	be	be	AUX
ftr-363	218	96	prescribed	prescribe	VERB
ftr-363	218	97	by	by	ADP
ftr-363	218	98	the	the	DET
ftr-363	218	99	secretary	secretary	PROPN
ftr-363	218	100	of	of	ADP
ftr-363	218	101	the	the	DET
ftr-363	218	102	treasury	treasury	NOUN
ftr-363	218	103	and	and	CCONJ
ftr-363	218	104	approved	approve	VERB
ftr-363	218	105	by	by	ADP
ftr-363	218	106	the	the	DET
ftr-363	218	107	president	president	NOUN
ftr-363	218	108	.	.	PUNCT
ftr-363	218	109	.	.	PUNCT
ftr-363	219	1	.	.	PUNCT
ftr-363	220	1	.	.	PUNCT
ftr-363	221	1	38	38	NUM
ftr-363	221	2	stat	stat	NOUN
ftr-363	221	3	.	.	PUNCT
ftr-363	222	1	144	144	NUM
ftr-363	222	2	,	,	PUNCT
ftr-363	222	3	177	177	NUM
ftr-363	222	4	.	.	NOUN
ftr-363	223	1	41	41	NUM
ftr-363	223	2	.	.	PUNCT
ftr-363	224	1	compare	compare	VERB
ftr-363	224	2	harrison	harrison	NOUN
ftr-363	224	3	on	on	ADP
ftr-363	224	4	tax	tax	NOUN
ftr-363	224	5	dodging	dodging	NOUN
ftr-363	224	6	,	,	PUNCT
ftr-363	224	7	n.y	n.y	PROPN
ftr-363	224	8	.	.	PROPN
ftr-363	224	9	times	times	PROPN
ftr-363	224	10	,	,	PUNCT
ftr-363	224	11	feb	feb	PROPN
ftr-363	224	12	.	.	PROPN
ftr-363	224	13	23	23	NUM
ftr-363	224	14	,	,	PUNCT
ftr-363	224	15	1898	1898	NUM
ftr-363	224	16	(	(	PUNCT
ftr-363	224	17	reporting	report	VERB
ftr-363	224	18	statement	statement	NOUN
ftr-363	224	19	of	of	ADP
ftr-363	224	20	president	president	PROPN
ftr-363	224	21	benjamin	benjamin	PROPN
ftr-363	224	22	harrison	harrison	PROPN
ftr-363	224	23	before	before	ADP
ftr-363	224	24	the	the	DET
ftr-363	224	25	union	union	PROPN
ftr-363	224	26	league	league	PROPN
ftr-363	224	27	club	club	NOUN
ftr-363	224	28	of	of	ADP
ftr-363	224	29	chicago	chicago	PROPN
ftr-363	224	30	in	in	ADP
ftr-363	224	31	1898	1898	NUM
ftr-363	224	32	:	:	PUNCT
ftr-363	224	33	“	"	PUNCT
ftr-363	224	34	each	each	DET
ftr-363	224	35	citizen	citizen	NOUN
ftr-363	224	36	has	have	VERB
ftr-363	224	37	a	a	DET
ftr-363	224	38	personal	personal	ADJ
ftr-363	224	39	interest	interest	NOUN
ftr-363	224	40	,	,	PUNCT
ftr-363	224	41	a	a	DET
ftr-363	224	42	pecuniary	pecuniary	ADJ
ftr-363	224	43	interest	interest	NOUN
ftr-363	224	44	in	in	ADP
ftr-363	224	45	the	the	DET
ftr-363	224	46	tax	tax	NOUN
ftr-363	224	47	return	return	NOUN
ftr-363	224	48	of	of	ADP
ftr-363	224	49	his	his	PRON
ftr-363	224	50	neighbor	neighbor	NOUN
ftr-363	224	51	.	.	PUNCT
ftr-363	225	1	we	we	PRON
ftr-363	225	2	are	be	AUX
ftr-363	225	3	members	member	NOUN
ftr-363	225	4	of	of	ADP
ftr-363	225	5	a	a	DET
ftr-363	225	6	great	great	ADJ
ftr-363	225	7	partnership	partnership	NOUN
ftr-363	225	8	,	,	PUNCT
ftr-363	225	9	and	and	CCONJ
ftr-363	225	10	it	it	PRON
ftr-363	225	11	is	be	AUX
ftr-363	225	12	the	the	DET
ftr-363	225	13	right	right	NOUN
ftr-363	225	14	of	of	ADP
ftr-363	225	15	each	each	PRON
ftr-363	225	16	to	to	PART
ftr-363	225	17	know	know	VERB
ftr-363	225	18	what	what	PRON
ftr-363	225	19	every	every	DET
ftr-363	225	20	other	other	ADJ
ftr-363	225	21	member	member	NOUN
ftr-363	225	22	is	be	AUX
ftr-363	225	23	contributing	contribute	VERB
ftr-363	225	24	to	to	ADP
ftr-363	225	25	the	the	DET
ftr-363	225	26	partnership	partnership	NOUN
ftr-363	225	27	and	and	CCONJ
ftr-363	225	28	what	what	PRON
ftr-363	225	29	he	he	PRON
ftr-363	225	30	is	be	AUX
ftr-363	225	31	taking	take	VERB
ftr-363	225	32	from	from	ADP
ftr-363	225	33	it	it	PRON
ftr-363	225	34	,	,	PUNCT
ftr-363	225	35	”	"	PUNCT
ftr-363	225	36	with	with	ADP
ftr-363	225	37	paul	paul	PROPN
ftr-363	225	38	schwartz	schwartz	PROPN
ftr-363	225	39	,	,	PUNCT
ftr-363	225	40	the	the	DET
ftr-363	225	41	future	future	NOUN
ftr-363	225	42	of	of	ADP
ftr-363	225	43	tax	tax	NOUN
ftr-363	225	44	privacy	privacy	NOUN
ftr-363	225	45	,	,	PUNCT
ftr-363	225	46	41	41	NUM
ftr-363	225	47	nat’l	nat’l	NOUN
ftr-363	225	48	tax	tax	NOUN
ftr-363	225	49	j.	j.	PROPN
ftr-363	225	50	883	883	PROPN
ftr-363	225	51	,	,	PUNCT
ftr-363	225	52	891	891	NUM
ftr-363	225	53	(	(	PUNCT
ftr-363	225	54	2008	2008	NUM
ftr-363	225	55	)	)	PUNCT
ftr-363	225	56	(	(	PUNCT
ftr-363	225	57	with	with	ADP
ftr-363	225	58	the	the	DET
ftr-363	225	59	statement	statement	NOUN
ftr-363	225	60	of	of	ADP
ftr-363	225	61	secretary	secretary	NOUN
ftr-363	225	62	of	of	ADP
ftr-363	225	63	the	the	DET
ftr-363	225	64	treasury	treasury	PROPN
ftr-363	225	65	,	,	PUNCT
ftr-363	225	66	mellon	mellon	PROPN
ftr-363	225	67	:	:	PUNCT
ftr-363	225	68	“	"	PUNCT
ftr-363	225	69	[	[	X
ftr-363	225	70	w]hile	w]hile	ADP
ftr-363	225	71	the	the	DET
ftr-363	225	72	government	government	NOUN
ftr-363	225	73	does	do	AUX
ftr-363	225	74	not	not	PART
ftr-363	225	75	know	know	VERB
ftr-363	225	76	every	every	DET
ftr-363	225	77	source	source	NOUN
ftr-363	225	78	of	of	ADP
ftr-363	225	79	income	income	NOUN
ftr-363	225	80	of	of	ADP
ftr-363	225	81	a	a	DET
ftr-363	225	82	taxpayer	taxpayer	NOUN
ftr-363	225	83	and	and	CCONJ
ftr-363	225	84	must	must	AUX
ftr-363	225	85	rely	rely	VERB
ftr-363	225	86	upon	upon	SCONJ
ftr-363	225	87	the	the	DET
ftr-363	225	88	good	good	ADJ
ftr-363	225	89	faith	faith	NOUN
ftr-363	225	90	of	of	ADP
ftr-363	225	91	those	those	DET
ftr-363	225	92	reporting	report	VERB
ftr-363	225	93	income	income	NOUN
ftr-363	225	94	,	,	PUNCT
ftr-363	225	95	still	still	ADV
ftr-363	225	96	in	in	ADP
ftr-363	225	97	the	the	DET
ftr-363	225	98	great	great	ADJ
ftr-363	225	99	majority	majority	NOUN
ftr-363	225	100	of	of	ADP
ftr-363	225	101	cases	case	NOUN
ftr-363	225	102	this	this	DET
ftr-363	225	103	reliance	reliance	NOUN
ftr-363	225	104	is	be	AUX
ftr-363	225	105	entirely	entirely	ADV
ftr-363	225	106	justifiable	justifiable	ADJ
ftr-363	225	107	,	,	PUNCT
ftr-363	225	108	principally	principally	ADV
ftr-363	225	109	because	because	SCONJ
ftr-363	225	110	the	the	DET
ftr-363	225	111	taxpayer	taxpayer	NOUN
ftr-363	225	112	knows	know	VERB
ftr-363	225	113	that	that	SCONJ
ftr-363	225	114	in	in	ADP
ftr-363	225	115	making	make	VERB
ftr-363	225	116	a	a	DET
ftr-363	225	117	truthful	truthful	ADJ
ftr-363	225	118	disclosure	disclosure	NOUN
ftr-363	225	119	of	of	ADP
ftr-363	225	120	the	the	DET
ftr-363	225	121	sources	source	NOUN
ftr-363	225	122	of	of	ADP
ftr-363	225	123	his	his	PRON
ftr-363	225	124	income	income	NOUN
ftr-363	225	125	,	,	PUNCT
ftr-363	225	126	information	information	NOUN
ftr-363	225	127	stops	stop	VERB
ftr-363	225	128	with	with	ADP
ftr-363	225	129	the	the	DET
ftr-363	225	130	government	government	NOUN
ftr-363	225	131	.	.	PUNCT
ftr-363	226	1	it	it	PRON
ftr-363	226	2	is	be	AUX
ftr-363	226	3	like	like	ADP
ftr-363	226	4	confiding	confide	VERB
ftr-363	226	5	in	in	ADP
ftr-363	226	6	one	one	NUM
ftr-363	226	7	’s	’s	PART
ftr-363	226	8	attorney	attorney	NOUN
ftr-363	226	9	”	"	PUNCT
ftr-363	226	10	)	)	PUNCT
ftr-363	226	11	.	.	PUNCT
ftr-363	227	1	42	42	NUM
ftr-363	227	2	.	.	PUNCT
ftr-363	228	1	lenter	lenter	ADJ
ftr-363	228	2	,	,	PUNCT
ftr-363	228	3	slemrod	slemrod	NOUN
ftr-363	228	4	,	,	PUNCT
ftr-363	228	5	&	&	CCONJ
ftr-363	228	6	shackelford	shackelford	PROPN
ftr-363	228	7	,	,	PUNCT
ftr-363	228	8	supra	supra	PROPN
ftr-363	228	9	note	note	PROPN
ftr-363	228	10	26	26	NUM
ftr-363	228	11	(	(	PUNCT
ftr-363	228	12	citing	cite	VERB
ftr-363	228	13	revenue	revenue	NOUN
ftr-363	228	14	act	act	NOUN
ftr-363	228	15	of	of	ADP
ftr-363	228	16	june	june	PROPN
ftr-363	228	17	2	2	NUM
ftr-363	228	18	,	,	PUNCT
ftr-363	228	19	1924	1924	NUM
ftr-363	228	20	,	,	PUNCT
ftr-363	228	21	ch	ch	NOUN
ftr-363	228	22	.	.	PROPN
ftr-363	228	23	234	234	NUM
ftr-363	228	24	,	,	PUNCT
ftr-363	228	25	§	§	PROPN
ftr-363	228	26	257(b	257(b	PROPN
ftr-363	228	27	)	)	PUNCT
ftr-363	228	28	,	,	PUNCT
ftr-363	228	29	43	43	NUM
ftr-363	228	30	stat	stat	NOUN
ftr-363	228	31	.	.	PUNCT
ftr-363	228	32	293	293	NUM
ftr-363	228	33	)	)	PUNCT
ftr-363	228	34	.	.	PUNCT
ftr-363	229	1	43	43	NUM
ftr-363	229	2	.	.	PUNCT
ftr-363	230	1	section	section	NOUN
ftr-363	230	2	55(b	55(b	PROPN
ftr-363	230	3	)	)	PUNCT
ftr-363	230	4	of	of	ADP
ftr-363	230	5	the	the	DET
ftr-363	230	6	revenue	revenue	NOUN
ftr-363	230	7	act	act	NOUN
ftr-363	230	8	of	of	ADP
ftr-363	230	9	1934	1934	NUM
ftr-363	230	10	,	,	PUNCT
ftr-363	230	11	48	48	NUM
ftr-363	230	12	stat	stat	NOUN
ftr-363	230	13	.	.	PUNCT
ftr-363	231	1	680	680	NUM
ftr-363	231	2	,	,	PUNCT
ftr-363	231	3	698	698	NUM
ftr-363	231	4	provided	provide	VERB
ftr-363	231	5	:	:	PUNCT
ftr-363	231	6	“	"	PUNCT
ftr-363	231	7	every	every	DET
ftr-363	231	8	person	person	NOUN
ftr-363	231	9	required	require	VERB
ftr-363	231	10	to	to	PART
ftr-363	231	11	file	file	VERB
ftr-363	231	12	an	an	DET
ftr-363	231	13	income	income	NOUN
ftr-363	231	14	return	return	NOUN
ftr-363	231	15	shall	shall	AUX
ftr-363	231	16	file	file	VERB
ftr-363	231	17	with	with	ADP
ftr-363	231	18	his	his	PRON
ftr-363	231	19	return	return	NOUN
ftr-363	231	20	,	,	PUNCT
ftr-363	231	21	upon	upon	SCONJ
ftr-363	231	22	a	a	DET
ftr-363	231	23	form	form	NOUN
ftr-363	231	24	prescribed	prescribe	VERB
ftr-363	231	25	by	by	ADP
ftr-363	231	26	the	the	DET
ftr-363	231	27	commissioner	commissioner	NOUN
ftr-363	231	28	a	a	DET
ftr-363	231	29	correct	correct	ADJ
ftr-363	231	30	statement	statement	NOUN
ftr-363	231	31	of	of	ADP
ftr-363	231	32	the	the	DET
ftr-363	231	33	following	follow	VERB
ftr-363	231	34	items	item	NOUN
ftr-363	231	35	shown	show	VERB
ftr-363	231	36	upon	upon	SCONJ
ftr-363	231	37	the	the	DET
ftr-363	231	38	return	return	NOUN
ftr-363	231	39	:	:	PUNCT
ftr-363	231	40	(	(	PUNCT
ftr-363	231	41	1	1	X
ftr-363	231	42	)	)	PUNCT
ftr-363	231	43	name	name	NOUN
ftr-363	231	44	and	and	CCONJ
ftr-363	231	45	address	address	NOUN
ftr-363	231	46	,	,	PUNCT
ftr-363	231	47	(	(	PUNCT
ftr-363	231	48	2	2	X
ftr-363	231	49	)	)	PUNCT
ftr-363	231	50	total	total	ADJ
ftr-363	231	51	gross	gross	ADJ
ftr-363	231	52	income	income	NOUN
ftr-363	231	53	,	,	PUNCT
ftr-363	231	54	(	(	PUNCT
ftr-363	231	55	3	3	X
ftr-363	231	56	)	)	PUNCT
ftr-363	231	57	total	total	ADJ
ftr-363	231	58	deductions	deduction	NOUN
ftr-363	231	59	,	,	PUNCT
ftr-363	231	60	(	(	PUNCT
ftr-363	231	61	4	4	X
ftr-363	231	62	)	)	PUNCT
ftr-363	231	63	net	net	ADJ
ftr-363	231	64	income	income	NOUN
ftr-363	231	65	,	,	PUNCT
ftr-363	231	66	(	(	PUNCT
ftr-363	231	67	5	5	X
ftr-363	231	68	)	)	PUNCT
ftr-363	231	69	total	total	ADJ
ftr-363	231	70	credits	credit	NOUN
ftr-363	231	71	against	against	ADP
ftr-363	231	72	net	net	ADJ
ftr-363	231	73	income	income	NOUN
ftr-363	231	74	for	for	ADP
ftr-363	231	75	purposes	purpose	NOUN
ftr-363	231	76	of	of	ADP
ftr-363	231	77	normal	normal	ADJ
ftr-363	231	78	tax	tax	NOUN
ftr-363	231	79	,	,	PUNCT
ftr-363	231	80	and	and	CCONJ
ftr-363	231	81	(	(	PUNCT
ftr-363	231	82	6	6	NUM
ftr-363	231	83	)	)	PUNCT
ftr-363	231	84	tax	tax	NOUN
ftr-363	231	85	payable	payable	NOUN
ftr-363	231	86	.	.	PUNCT
ftr-363	231	87	.	.	PUNCT
ftr-363	231	88	.	.	PUNCT
ftr-363	231	89	.	.	PUNCT
ftr-363	232	1	such	such	ADJ
ftr-363	232	2	statements	statement	NOUN
ftr-363	232	3	or	or	CCONJ
ftr-363	232	4	copies	copy	NOUN
ftr-363	232	5	thereof	thereof	ADV
ftr-363	232	6	shall	shall	AUX
ftr-363	232	7	as	as	ADV
ftr-363	232	8	soon	soon	ADV
ftr-363	232	9	as	as	SCONJ
ftr-363	232	10	practicable	practicable	ADJ
ftr-363	232	11	be	be	AUX
ftr-363	232	12	made	make	VERB
ftr-363	232	13	available	available	ADJ
ftr-363	232	14	to	to	ADP
ftr-363	232	15	public	public	ADJ
ftr-363	232	16	examination	examination	NOUN
ftr-363	232	17	and	and	CCONJ
ftr-363	232	18	inspection	inspection	NOUN
ftr-363	232	19	in	in	ADP
ftr-363	232	20	such	such	ADJ
ftr-363	232	21	manner	manner	NOUN
ftr-363	232	22	as	as	ADP
ftr-363	232	23	the	the	DET
ftr-363	232	24	commissioner	commissioner	NOUN
ftr-363	232	25	,	,	PUNCT
ftr-363	232	26	with	with	ADP
ftr-363	232	27	the	the	DET
ftr-363	232	28	approval	approval	NOUN
ftr-363	232	29	of	of	ADP
ftr-363	232	30	the	the	DET
ftr-363	232	31	secretary	secretary	NOUN
ftr-363	232	32	,	,	PUNCT
ftr-363	232	33	may	may	AUX
ftr-363	232	34	determine	determine	VERB
ftr-363	232	35	,	,	PUNCT
ftr-363	232	36	in	in	ADP
ftr-363	232	37	the	the	DET
ftr-363	232	38	office	office	NOUN
ftr-363	232	39	of	of	ADP
ftr-363	232	40	the	the	DET
ftr-363	232	41	collector	collector	NOUN
ftr-363	232	42	with	with	ADP
ftr-363	232	43	which	which	PRON
ftr-363	232	44	they	they	PRON
ftr-363	232	45	are	be	AUX
ftr-363	232	46	filed	file	VERB
ftr-363	232	47	,	,	PUNCT
ftr-363	232	48	for	for	ADP
ftr-363	232	49	a	a	DET
ftr-363	232	50	period	period	NOUN
ftr-363	232	51	of	of	ADP
ftr-363	232	52	not	not	PART
ftr-363	232	53	less	less	ADJ
ftr-363	232	54	than	than	ADP
ftr-363	232	55	three	three	NUM
ftr-363	232	56	years	year	NOUN
ftr-363	232	57	from	from	ADP
ftr-363	232	58	the	the	DET
ftr-363	232	59	date	date	NOUN
ftr-363	232	60	they	they	PRON
ftr-363	232	61	are	be	AUX
ftr-363	232	62	required	require	VERB
ftr-363	232	63	to	to	PART
ftr-363	232	64	be	be	AUX
ftr-363	232	65	filed	file	VERB
ftr-363	232	66	.	.	PUNCT
ftr-363	232	67	”	"	PUNCT
ftr-363	233	1	774	774	NUM
ftr-363	233	2	florida	florida	PROPN
ftr-363	233	3	tax	tax	NOUN
ftr-363	233	4	review	review	NOUN
ftr-363	234	1	[	[	X
ftr-363	234	2	vol	vol	NOUN
ftr-363	234	3	.	.	NOUN
ftr-363	234	4	10:10	10:10	NUM
ftr-363	234	5	kidnapping	kidnapping	NOUN
ftr-363	234	6	,	,	PUNCT
ftr-363	234	7	resulting	result	VERB
ftr-363	234	8	from	from	ADP
ftr-363	234	9	the	the	DET
ftr-363	234	10	publicity	publicity	NOUN
ftr-363	234	11	of	of	ADP
ftr-363	234	12	individual	individual	ADJ
ftr-363	234	13	income	income	NOUN
ftr-363	234	14	,	,	PUNCT
ftr-363	234	15	overrode	overrode	NOUN
ftr-363	234	16	concern	concern	NOUN
ftr-363	234	17	for	for	ADP
ftr-363	234	18	the	the	DET
ftr-363	234	19	public	public	NOUN
ftr-363	234	20	’s	’s	PART
ftr-363	234	21	need	need	NOUN
ftr-363	234	22	for	for	ADP
ftr-363	234	23	this	this	DET
ftr-363	234	24	information	information	NOUN
ftr-363	234	25	,	,	PUNCT
ftr-363	234	26	causing	cause	VERB
ftr-363	234	27	repeal	repeal	NOUN
ftr-363	234	28	of	of	ADP
ftr-363	234	29	the	the	DET
ftr-363	234	30	1934	1934	NUM
ftr-363	234	31	disclosure	disclosure	NOUN
ftr-363	234	32	provisions	provision	NOUN
ftr-363	234	33	in	in	ADP
ftr-363	234	34	1935.44	1935.44	NUM
ftr-363	234	35	from	from	ADP
ftr-363	234	36	1935	1935	NUM
ftr-363	234	37	until	until	ADP
ftr-363	234	38	1976	1976	NUM
ftr-363	234	39	,	,	PUNCT
ftr-363	234	40	little	little	ADV
ftr-363	234	41	changed	change	VERB
ftr-363	234	42	in	in	ADP
ftr-363	234	43	tax	tax	NOUN
ftr-363	234	44	disclosure	disclosure	NOUN
ftr-363	234	45	provisions	provision	NOUN
ftr-363	234	46	,	,	PUNCT
ftr-363	234	47	with	with	SCONJ
ftr-363	234	48	presidential	presidential	ADJ
ftr-363	234	49	order	order	NOUN
ftr-363	234	50	controlling	control	VERB
ftr-363	234	51	disclosure	disclosure	NOUN
ftr-363	234	52	of	of	ADP
ftr-363	234	53	return	return	NOUN
ftr-363	234	54	information.45	information.45	ADJ
ftr-363	234	55	during	during	ADP
ftr-363	234	56	this	this	DET
ftr-363	234	57	period	period	NOUN
ftr-363	234	58	,	,	PUNCT
ftr-363	234	59	presidential	presidential	ADJ
ftr-363	234	60	decree	decree	NOUN
ftr-363	234	61	inhibited	inhibit	VERB
ftr-363	234	62	the	the	DET
ftr-363	234	63	publicity	publicity	NOUN
ftr-363	234	64	of	of	ADP
ftr-363	234	65	tax	tax	NOUN
ftr-363	234	66	return	return	NOUN
ftr-363	234	67	information	information	NOUN
ftr-363	234	68	,	,	PUNCT
ftr-363	234	69	but	but	CCONJ
ftr-363	234	70	availability	availability	NOUN
ftr-363	234	71	of	of	ADP
ftr-363	234	72	this	this	DET
ftr-363	234	73	information	information	NOUN
ftr-363	234	74	increased	increase	VERB
ftr-363	234	75	among	among	ADP
ftr-363	234	76	government	government	NOUN
ftr-363	234	77	agencies.46	agencies.46	NOUN
ftr-363	234	78	in	in	ADP
ftr-363	234	79	1976	1976	NUM
ftr-363	234	80	congress	congress	NOUN
ftr-363	234	81	enacted	enact	VERB
ftr-363	234	82	sweeping	sweeping	ADJ
ftr-363	234	83	changes	change	NOUN
ftr-363	234	84	to	to	ADP
ftr-363	234	85	section	section	NOUN
ftr-363	234	86	6103	6103	NUM
ftr-363	234	87	,	,	PUNCT
ftr-363	234	88	severely	severely	ADV
ftr-363	234	89	restricting	restrict	VERB
ftr-363	234	90	the	the	DET
ftr-363	234	91	use	use	NOUN
ftr-363	234	92	of	of	ADP
ftr-363	234	93	tax	tax	NOUN
ftr-363	234	94	return	return	NOUN
ftr-363	234	95	information.47	information.47	NOUN
ftr-363	234	96	essentially	essentially	ADV
ftr-363	234	97	,	,	PUNCT
ftr-363	234	98	through	through	ADP
ftr-363	234	99	legislation	legislation	NOUN
ftr-363	234	100	congress	congress	PROPN
ftr-363	234	101	assumed	assume	VERB
ftr-363	234	102	the	the	DET
ftr-363	234	103	role	role	NOUN
ftr-363	234	104	of	of	ADP
ftr-363	234	105	determining	determine	VERB
ftr-363	234	106	which	which	DET
ftr-363	234	107	information	information	NOUN
ftr-363	234	108	to	to	PART
ftr-363	234	109	disclose	disclose	VERB
ftr-363	234	110	,	,	PUNCT
ftr-363	234	111	removing	remove	VERB
ftr-363	234	112	this	this	DET
ftr-363	234	113	authority	authority	NOUN
ftr-363	234	114	from	from	ADP
ftr-363	234	115	the	the	DET
ftr-363	234	116	executive	executive	ADJ
ftr-363	234	117	branch.48	branch.48	NOUN
ftr-363	234	118	since	since	SCONJ
ftr-363	234	119	the	the	DET
ftr-363	234	120	1976	1976	NUM
ftr-363	234	121	revisions	revision	NOUN
ftr-363	234	122	to	to	ADP
ftr-363	234	123	section	section	NOUN
ftr-363	234	124	6103	6103	NUM
ftr-363	234	125	,	,	PUNCT
ftr-363	234	126	merely	merely	ADV
ftr-363	234	127	cosmetic	cosmetic	ADJ
ftr-363	234	128	changes	change	NOUN
ftr-363	234	129	have	have	AUX
ftr-363	234	130	occurred	occur	VERB
ftr-363	234	131	.	.	PUNCT
ftr-363	235	1	in	in	ADP
ftr-363	235	2	section	section	NOUN
ftr-363	235	3	3802	3802	NUM
ftr-363	235	4	of	of	ADP
ftr-363	235	5	the	the	DET
ftr-363	235	6	revenue	revenue	NOUN
ftr-363	235	7	reform	reform	PROPN
ftr-363	235	8	act	act	NOUN
ftr-363	235	9	of	of	ADP
ftr-363	235	10	1998	1998	NUM
ftr-363	235	11	,	,	PUNCT
ftr-363	235	12	congress	congress	PROPN
ftr-363	235	13	provided	provide	VERB
ftr-363	235	14	for	for	ADP
ftr-363	235	15	a	a	DET
ftr-363	235	16	major	major	ADJ
ftr-363	235	17	study	study	NOUN
ftr-363	235	18	of	of	ADP
ftr-363	235	19	the	the	DET
ftr-363	235	20	disclosure	disclosure	NOUN
ftr-363	235	21	laws.49	laws.49	NOUN
ftr-363	235	22	that	that	DET
ftr-363	235	23	section	section	NOUN
ftr-363	235	24	ordered	order	VERB
ftr-363	235	25	the	the	DET
ftr-363	235	26	joint	joint	ADJ
ftr-363	235	27	committee	committee	NOUN
ftr-363	235	28	on	on	ADP
ftr-363	235	29	taxation	taxation	NOUN
ftr-363	235	30	and	and	CCONJ
ftr-363	235	31	the	the	DET
ftr-363	235	32	treasury	treasury	PROPN
ftr-363	235	33	department	department	PROPN
ftr-363	235	34	to	to	PART
ftr-363	235	35	submit	submit	VERB
ftr-363	235	36	reports	report	NOUN
ftr-363	235	37	to	to	ADP
ftr-363	235	38	congress	congress	PROPN
ftr-363	235	39	on	on	ADP
ftr-363	235	40	the	the	DET
ftr-363	235	41	state	state	NOUN
ftr-363	235	42	of	of	ADP
ftr-363	235	43	the	the	DET
ftr-363	235	44	disclosure	disclosure	NOUN
ftr-363	235	45	laws	law	NOUN
ftr-363	235	46	and	and	CCONJ
ftr-363	235	47	any	any	DET
ftr-363	235	48	needed	need	VERB
ftr-363	235	49	changes	change	NOUN
ftr-363	235	50	.	.	PUNCT
ftr-363	236	1	these	these	DET
ftr-363	236	2	reports	report	NOUN
ftr-363	236	3	provide	provide	VERB
ftr-363	236	4	a	a	DET
ftr-363	236	5	significant	significant	ADJ
ftr-363	236	6	overview	overview	NOUN
ftr-363	236	7	of	of	ADP
ftr-363	236	8	the	the	DET
ftr-363	236	9	disclosure	disclosure	NOUN
ftr-363	236	10	laws	law	NOUN
ftr-363	236	11	from	from	ADP
ftr-363	236	12	both	both	DET
ftr-363	236	13	historical	historical	ADJ
ftr-363	236	14	and	and	CCONJ
ftr-363	236	15	policy	policy	NOUN
ftr-363	236	16	perspectives	perspective	NOUN
ftr-363	236	17	and	and	CCONJ
ftr-363	236	18	also	also	ADV
ftr-363	236	19	outline	outline	VERB
ftr-363	236	20	legislative	legislative	ADJ
ftr-363	236	21	proposals.50	proposals.50	ADJ
ftr-363	236	22	nothing	nothing	PRON
ftr-363	236	23	in	in	ADP
ftr-363	236	24	these	these	DET
ftr-363	236	25	reports	report	NOUN
ftr-363	236	26	or	or	CCONJ
ftr-363	236	27	in	in	ADP
ftr-363	236	28	any	any	DET
ftr-363	236	29	legislative	legislative	ADJ
ftr-363	236	30	history	history	NOUN
ftr-363	236	31	specifically	specifically	ADV
ftr-363	236	32	addresses	address	VERB
ftr-363	236	33	the	the	DET
ftr-363	236	34	recommendation	recommendation	NOUN
ftr-363	236	35	of	of	ADP
ftr-363	236	36	this	this	DET
ftr-363	236	37	article	article	NOUN
ftr-363	236	38	that	that	SCONJ
ftr-363	236	39	returns	return	NOUN
ftr-363	236	40	of	of	ADP
ftr-363	236	41	collected	collect	VERB
ftr-363	236	42	taxes	taxis	NOUN
ftr-363	236	43	present	present	VERB
ftr-363	236	44	different	different	ADJ
ftr-363	236	45	issues	issue	NOUN
ftr-363	236	46	than	than	ADP
ftr-363	236	47	income	income	NOUN
ftr-363	236	48	tax	tax	NOUN
ftr-363	236	49	returns	return	NOUN
ftr-363	236	50	and	and	CCONJ
ftr-363	236	51	other	other	ADJ
ftr-363	236	52	returns	return	NOUN
ftr-363	236	53	reporting	report	VERB
ftr-363	236	54	taxes	taxis	NOUN
ftr-363	236	55	of	of	ADP
ftr-363	236	56	taxable	taxable	ADJ
ftr-363	236	57	entities	entity	NOUN
ftr-363	236	58	.	.	PUNCT
ftr-363	237	1	in	in	ADP
ftr-363	237	2	addition	addition	NOUN
ftr-363	237	3	to	to	ADP
ftr-363	237	4	section	section	NOUN
ftr-363	237	5	6103	6103	NUM
ftr-363	237	6	,	,	PUNCT
ftr-363	237	7	which	which	PRON
ftr-363	237	8	provides	provide	VERB
ftr-363	237	9	the	the	DET
ftr-363	237	10	primary	primary	ADJ
ftr-363	237	11	directives	directive	NOUN
ftr-363	237	12	on	on	ADP
ftr-363	237	13	disclosure	disclosure	NOUN
ftr-363	237	14	issues	issue	NOUN
ftr-363	237	15	,	,	PUNCT
ftr-363	237	16	two	two	NUM
ftr-363	237	17	other	other	ADJ
ftr-363	237	18	statutes	statute	NOUN
ftr-363	237	19	exist	exist	VERB
ftr-363	237	20	in	in	ADP
ftr-363	237	21	the	the	DET
ftr-363	237	22	internal	internal	ADJ
ftr-363	237	23	revenue	revenue	NOUN
ftr-363	237	24	code	code	NOUN
ftr-363	237	25	which	which	PRON
ftr-363	237	26	provide	provide	VERB
ftr-363	237	27	significant	significant	ADJ
ftr-363	237	28	guidance	guidance	NOUN
ftr-363	237	29	concerning	concern	VERB
ftr-363	237	30	disclosure	disclosure	NOUN
ftr-363	237	31	issues	issue	NOUN
ftr-363	237	32	—	—	PUNCT
ftr-363	237	33	sections	section	NOUN
ftr-363	237	34	6104	6104	NUM
ftr-363	237	35	and	and	CCONJ
ftr-363	237	36	6110	6110	NUM
ftr-363	237	37	.	.	PUNCT
ftr-363	238	1	section	section	NOUN
ftr-363	238	2	6104	6104	NUM
ftr-363	238	3	got	get	VERB
ftr-363	238	4	its	its	PRON
ftr-363	238	5	legislative	legislative	ADJ
ftr-363	238	6	start	start	NOUN
ftr-363	238	7	in	in	ADP
ftr-363	238	8	1950	1950	NUM
ftr-363	238	9	when	when	SCONJ
ftr-363	238	10	congress	congress	PROPN
ftr-363	238	11	first	first	ADV
ftr-363	238	12	gave	give	VERB
ftr-363	238	13	legislative	legislative	ADJ
ftr-363	238	14	attention	attention	NOUN
ftr-363	238	15	to	to	ADP
ftr-363	238	16	the	the	DET
ftr-363	238	17	different	different	ADJ
ftr-363	238	18	disclosure	disclosure	NOUN
ftr-363	238	19	considerations	consideration	NOUN
ftr-363	238	20	44	44	NUM
ftr-363	238	21	.	.	PUNCT
ftr-363	239	1	act	act	NOUN
ftr-363	239	2	of	of	ADP
ftr-363	239	3	april	april	PROPN
ftr-363	239	4	19	19	NUM
ftr-363	239	5	,	,	PUNCT
ftr-363	239	6	1935	1935	NUM
ftr-363	239	7	,	,	PUNCT
ftr-363	239	8	ch	ch	NOUN
ftr-363	239	9	.	.	PROPN
ftr-363	239	10	74	74	NUM
ftr-363	239	11	;	;	PUNCT
ftr-363	239	12	49	49	NUM
ftr-363	239	13	stat	stat	NOUN
ftr-363	239	14	.	.	PUNCT
ftr-363	240	1	158	158	NUM
ftr-363	240	2	(	(	PUNCT
ftr-363	240	3	repealing	repeal	VERB
ftr-363	240	4	the	the	DET
ftr-363	240	5	pink	pink	ADJ
ftr-363	240	6	slips	slip	NOUN
ftr-363	240	7	)	)	PUNCT
ftr-363	240	8	.	.	PUNCT
ftr-363	241	1	45	45	NUM
ftr-363	241	2	.	.	PUNCT
ftr-363	242	1	jct	jct	PROPN
ftr-363	242	2	report	report	PROPN
ftr-363	242	3	(	(	PUNCT
ftr-363	242	4	vol	vol	NOUN
ftr-363	242	5	.	.	PUNCT
ftr-363	243	1	i	i	PRON
ftr-363	243	2	)	)	PUNCT
ftr-363	243	3	,	,	PUNCT
ftr-363	243	4	supra	supra	PROPN
ftr-363	243	5	note	note	NOUN
ftr-363	243	6	10	10	NUM
ftr-363	243	7	,	,	PUNCT
ftr-363	243	8	at	at	ADP
ftr-363	243	9	254	254	NUM
ftr-363	243	10	&	&	CCONJ
ftr-363	243	11	n.1056	n.1056	PROPN
ftr-363	243	12	(	(	PUNCT
ftr-363	243	13	“	"	PUNCT
ftr-363	243	14	in	in	ADP
ftr-363	243	15	1939	1939	NUM
ftr-363	243	16	,	,	PUNCT
ftr-363	243	17	the	the	DET
ftr-363	243	18	disclosure	disclosure	NOUN
ftr-363	243	19	provisions	provision	NOUN
ftr-363	243	20	were	be	AUX
ftr-363	243	21	codified	codify	VERB
ftr-363	243	22	at	at	ADP
ftr-363	243	23	§	§	PROPN
ftr-363	243	24	55	55	NUM
ftr-363	243	25	of	of	ADP
ftr-363	243	26	the	the	DET
ftr-363	243	27	internal	internal	ADJ
ftr-363	243	28	revenue	revenue	NOUN
ftr-363	243	29	code	code	NOUN
ftr-363	243	30	.	.	PUNCT
ftr-363	244	1	in	in	ADP
ftr-363	244	2	1954	1954	NUM
ftr-363	244	3	,	,	PUNCT
ftr-363	244	4	the	the	DET
ftr-363	244	5	disclosure	disclosure	NOUN
ftr-363	244	6	provisions	provision	NOUN
ftr-363	244	7	moved	move	VERB
ftr-363	244	8	to	to	ADP
ftr-363	244	9	their	their	PRON
ftr-363	244	10	present	present	ADJ
ftr-363	244	11	location	location	NOUN
ftr-363	244	12	in	in	ADP
ftr-363	244	13	§	§	PROPN
ftr-363	244	14	6103	6103	NUM
ftr-363	244	15	.	.	PUNCT
ftr-363	245	1	no	no	DET
ftr-363	245	2	material	material	NOUN
ftr-363	245	3	change	change	NOUN
ftr-363	245	4	was	be	AUX
ftr-363	245	5	made	make	VERB
ftr-363	245	6	from	from	ADP
ftr-363	245	7	existing	exist	VERB
ftr-363	245	8	law	law	NOUN
ftr-363	245	9	.	.	PUNCT
ftr-363	245	10	”	"	PUNCT
ftr-363	246	1	)	)	PUNCT
ftr-363	246	2	46	46	NUM
ftr-363	246	3	.	.	PUNCT
ftr-363	247	1	see	see	VERB
ftr-363	247	2	i	i	PRON
ftr-363	247	3	d.	d.	PROPN
ftr-363	247	4	at	at	ADP
ftr-363	247	5	255	255	PROPN
ftr-363	247	6	-	-	SYM
ftr-363	247	7	56	56	NUM
ftr-363	247	8	.	.	PUNCT
ftr-363	248	1	47	47	NUM
ftr-363	248	2	.	.	PUNCT
ftr-363	249	1	tax	tax	NOUN
ftr-363	249	2	reform	reform	PROPN
ftr-363	249	3	act	act	NOUN
ftr-363	249	4	of	of	ADP
ftr-363	249	5	1976	1976	NUM
ftr-363	249	6	,	,	PUNCT
ftr-363	249	7	pub	pub	NOUN
ftr-363	249	8	.	.	PUNCT
ftr-363	250	1	l.	l.	PROPN
ftr-363	250	2	no	no	INTJ
ftr-363	250	3	.	.	PROPN
ftr-363	251	1	94	94	NUM
ftr-363	251	2	-	-	SYM
ftr-363	251	3	455	455	NUM
ftr-363	251	4	§	§	PROPN
ftr-363	251	5	1202(a)(1	1202(a)(1	NOUN
ftr-363	251	6	)	)	PUNCT
ftr-363	251	7	,	,	PUNCT
ftr-363	251	8	90	90	NUM
ftr-363	251	9	stat	stat	NOUN
ftr-363	251	10	.	.	PUNCT
ftr-363	252	1	1667	1667	NUM
ftr-363	252	2	.	.	PUNCT
ftr-363	253	1	48	48	NUM
ftr-363	253	2	.	.	PUNCT
ftr-363	254	1	see	see	VERB
ftr-363	254	2	generally	generally	ADV
ftr-363	254	3	staff	staff	NOUN
ftr-363	254	4	of	of	ADP
ftr-363	254	5	joint	joint	ADJ
ftr-363	254	6	committee	committee	NOUN
ftr-363	254	7	on	on	ADP
ftr-363	254	8	taxation	taxation	NOUN
ftr-363	254	9	,	,	PUNCT
ftr-363	254	10	94th	94th	ADJ
ftr-363	254	11	cong	cong	NOUN
ftr-363	254	12	.	.	PROPN
ftr-363	255	1	,	,	PUNCT
ftr-363	255	2	2d	2d	NUM
ftr-363	255	3	sess	sess	NOUN
ftr-363	255	4	.	.	PUNCT
ftr-363	255	5	,	,	PUNCT
ftr-363	255	6	general	general	ADJ
ftr-363	255	7	explanation	explanation	NOUN
ftr-363	255	8	of	of	ADP
ftr-363	255	9	the	the	DET
ftr-363	255	10	tax	tax	NOUN
ftr-363	255	11	reform	reform	NOUN
ftr-363	255	12	act	act	NOUN
ftr-363	255	13	of	of	ADP
ftr-363	255	14	1976	1976	NUM
ftr-363	255	15	313	313	NUM
ftr-363	255	16	-	-	SYM
ftr-363	255	17	316	316	NUM
ftr-363	255	18	(	(	PUNCT
ftr-363	255	19	comm	comm	NOUN
ftr-363	255	20	.	.	PUNCT
ftr-363	256	1	print	print	NOUN
ftr-363	256	2	1976	1976	NUM
ftr-363	256	3	)	)	PUNCT
ftr-363	256	4	,	,	PUNCT
ftr-363	256	5	available	available	ADJ
ftr-363	256	6	at	at	ADP
ftr-363	256	7	1976	1976	NUM
ftr-363	256	8	-	-	SYM
ftr-363	256	9	3	3	NUM
ftr-363	256	10	c.b	c.b	PROPN
ftr-363	256	11	.	.	PUNCT
ftr-363	257	1	(	(	PUNCT
ftr-363	257	2	vol	vol	NOUN
ftr-363	257	3	.	.	NOUN
ftr-363	257	4	2	2	NUM
ftr-363	257	5	)	)	PUNCT
ftr-363	257	6	325	325	NUM
ftr-363	257	7	-	-	SYM
ftr-363	257	8	328	328	NUM
ftr-363	257	9	.	.	PUNCT
ftr-363	257	10	49	49	NUM
ftr-363	257	11	.	.	PUNCT
ftr-363	258	1	“	"	PUNCT
ftr-363	258	2	the	the	DET
ftr-363	258	3	joint	joint	ADJ
ftr-363	258	4	committee	committee	NOUN
ftr-363	258	5	on	on	ADP
ftr-363	258	6	taxation	taxation	NOUN
ftr-363	258	7	and	and	CCONJ
ftr-363	258	8	the	the	DET
ftr-363	258	9	secretary	secretary	NOUN
ftr-363	258	10	of	of	ADP
ftr-363	258	11	the	the	DET
ftr-363	258	12	treasury	treasury	PROPN
ftr-363	258	13	shall	shall	AUX
ftr-363	258	14	each	each	PRON
ftr-363	258	15	conduct	conduct	VERB
ftr-363	258	16	a	a	DET
ftr-363	258	17	separate	separate	ADJ
ftr-363	258	18	study	study	NOUN
ftr-363	258	19	of	of	ADP
ftr-363	258	20	the	the	DET
ftr-363	258	21	scope	scope	NOUN
ftr-363	258	22	and	and	CCONJ
ftr-363	258	23	use	use	NOUN
ftr-363	258	24	of	of	ADP
ftr-363	258	25	provisions	provision	NOUN
ftr-363	258	26	regarding	regard	VERB
ftr-363	258	27	taxpayer	taxpayer	NOUN
ftr-363	258	28	confidentiality	confidentiality	NOUN
ftr-363	258	29	,	,	PUNCT
ftr-363	258	30	and	and	CCONJ
ftr-363	258	31	shall	shall	AUX
ftr-363	258	32	report	report	VERB
ftr-363	258	33	the	the	DET
ftr-363	258	34	findings	finding	NOUN
ftr-363	258	35	of	of	ADP
ftr-363	258	36	such	such	ADJ
ftr-363	258	37	study	study	NOUN
ftr-363	258	38	.	.	PUNCT
ftr-363	258	39	.	.	PUNCT
ftr-363	259	1	.	.	PUNCT
ftr-363	260	1	to	to	ADP
ftr-363	260	2	congress	congress	PROPN
ftr-363	260	3	.	.	PUNCT
ftr-363	260	4	”	"	PUNCT
ftr-363	261	1	revenue	revenue	NOUN
ftr-363	261	2	reform	reform	NOUN
ftr-363	261	3	act	act	NOUN
ftr-363	261	4	of	of	ADP
ftr-363	261	5	1998	1998	NUM
ftr-363	261	6	,	,	PUNCT
ftr-363	261	7	pub	pub	NOUN
ftr-363	261	8	.	.	PUNCT
ftr-363	262	1	l.	l.	PROPN
ftr-363	262	2	no	no	INTJ
ftr-363	262	3	.	.	PROPN
ftr-363	263	1	105	105	NUM
ftr-363	263	2	-	-	SYM
ftr-363	263	3	206	206	NUM
ftr-363	263	4	,	,	PUNCT
ftr-363	263	5	§	§	PROPN
ftr-363	263	6	685	685	NUM
ftr-363	263	7	.	.	PUNCT
ftr-363	264	1	50	50	NUM
ftr-363	264	2	.	.	PUNCT
ftr-363	265	1	the	the	DET
ftr-363	265	2	jct	jct	PROPN
ftr-363	265	3	report	report	NOUN
ftr-363	265	4	and	and	CCONJ
ftr-363	265	5	the	the	DET
ftr-363	265	6	treasury	treasury	PROPN
ftr-363	265	7	report	report	NOUN
ftr-363	265	8	are	be	AUX
ftr-363	265	9	so	so	ADV
ftr-363	265	10	thorough	thorough	ADJ
ftr-363	265	11	that	that	SCONJ
ftr-363	265	12	they	they	PRON
ftr-363	265	13	must	must	AUX
ftr-363	265	14	be	be	AUX
ftr-363	265	15	read	read	VERB
ftr-363	265	16	by	by	ADP
ftr-363	265	17	anyone	anyone	PRON
ftr-363	265	18	with	with	ADP
ftr-363	265	19	an	an	DET
ftr-363	265	20	interest	interest	NOUN
ftr-363	265	21	in	in	ADP
ftr-363	265	22	this	this	DET
ftr-363	265	23	area	area	NOUN
ftr-363	265	24	.	.	PUNCT
ftr-363	266	1	as	as	SCONJ
ftr-363	266	2	discussed	discuss	VERB
ftr-363	266	3	below	below	ADV
ftr-363	266	4	,	,	PUNCT
ftr-363	266	5	this	this	DET
ftr-363	266	6	article	article	NOUN
ftr-363	266	7	takes	take	VERB
ftr-363	266	8	off	off	ADP
ftr-363	266	9	from	from	ADP
ftr-363	266	10	the	the	DET
ftr-363	266	11	point	point	NOUN
ftr-363	266	12	of	of	ADP
ftr-363	266	13	many	many	ADJ
ftr-363	266	14	of	of	ADP
ftr-363	266	15	the	the	DET
ftr-363	266	16	disclosure	disclosure	NOUN
ftr-363	266	17	policies	policy	NOUN
ftr-363	266	18	stated	state	VERB
ftr-363	266	19	in	in	ADP
ftr-363	266	20	the	the	DET
ftr-363	266	21	joint	joint	ADJ
ftr-363	266	22	committee	committee	NOUN
ftr-363	266	23	report	report	NOUN
ftr-363	266	24	.	.	PUNCT
ftr-363	267	1	2011	2011	NUM
ftr-363	267	2	]	]	PUNCT
ftr-363	267	3	transparency	transparency	NOUN
ftr-363	267	4	in	in	ADP
ftr-363	267	5	private	private	ADJ
ftr-363	267	6	collection	collection	NOUN
ftr-363	267	7	of	of	ADP
ftr-363	267	8	federal	federal	ADJ
ftr-363	267	9	taxes	taxis	NOUN
ftr-363	267	10	775	775	NUM
ftr-363	267	11	regarding	regard	VERB
ftr-363	267	12	returns	return	NOUN
ftr-363	267	13	of	of	ADP
ftr-363	267	14	tax	tax	NOUN
ftr-363	267	15	-	-	PUNCT
ftr-363	267	16	exempt	exempt	ADJ
ftr-363	267	17	organizations.51	organizations.51	NOUN
ftr-363	267	18	essentially	essentially	ADV
ftr-363	267	19	,	,	PUNCT
ftr-363	267	20	section	section	NOUN
ftr-363	267	21	6104	6104	NUM
ftr-363	267	22	takes	take	VERB
ftr-363	267	23	the	the	DET
ftr-363	267	24	opposite	opposite	ADJ
ftr-363	267	25	approach	approach	NOUN
ftr-363	267	26	to	to	ADP
ftr-363	267	27	section	section	NOUN
ftr-363	267	28	6103	6103	NUM
ftr-363	267	29	and	and	CCONJ
ftr-363	267	30	provides	provide	VERB
ftr-363	267	31	for	for	ADP
ftr-363	267	32	disclosure	disclosure	NOUN
ftr-363	267	33	of	of	ADP
ftr-363	267	34	the	the	DET
ftr-363	267	35	tax	tax	NOUN
ftr-363	267	36	information	information	NOUN
ftr-363	267	37	of	of	ADP
ftr-363	267	38	tax	tax	NOUN
ftr-363	267	39	-	-	PUNCT
ftr-363	267	40	exempt	exempt	ADJ
ftr-363	267	41	organizations.52	organizations.52	NOUN
ftr-363	267	42	this	this	DET
ftr-363	267	43	disclosure	disclosure	NOUN
ftr-363	267	44	occurs	occur	VERB
ftr-363	267	45	because	because	SCONJ
ftr-363	267	46	of	of	ADP
ftr-363	267	47	the	the	DET
ftr-363	267	48	tax	tax	NOUN
ftr-363	267	49	benefits	benefit	NOUN
ftr-363	267	50	received	receive	VERB
ftr-363	267	51	by	by	ADP
ftr-363	267	52	the	the	DET
ftr-363	267	53	tax	tax	NOUN
ftr-363	267	54	-	-	PUNCT
ftr-363	267	55	exempt	exempt	ADJ
ftr-363	267	56	organizations	organization	NOUN
ftr-363	267	57	and	and	CCONJ
ftr-363	267	58	a	a	DET
ftr-363	267	59	perceived	perceive	VERB
ftr-363	267	60	need	need	NOUN
ftr-363	267	61	for	for	ADP
ftr-363	267	62	public	public	ADJ
ftr-363	267	63	awareness	awareness	NOUN
ftr-363	267	64	of	of	ADP
ftr-363	267	65	the	the	DET
ftr-363	267	66	affairs	affair	NOUN
ftr-363	267	67	of	of	ADP
ftr-363	267	68	organizations	organization	NOUN
ftr-363	267	69	that	that	PRON
ftr-363	267	70	receive	receive	VERB
ftr-363	267	71	a	a	DET
ftr-363	267	72	public	public	ADJ
ftr-363	267	73	subsidy.53	subsidy.53	NOUN
ftr-363	267	74	section	section	NOUN
ftr-363	267	75	6110	6110	NUM
ftr-363	267	76	resulted	result	VERB
ftr-363	267	77	from	from	ADP
ftr-363	267	78	litigation	litigation	NOUN
ftr-363	267	79	under	under	ADP
ftr-363	267	80	the	the	DET
ftr-363	267	81	freedom	freedom	NOUN
ftr-363	267	82	of	of	ADP
ftr-363	267	83	information	information	NOUN
ftr-363	267	84	act	act	NOUN
ftr-363	267	85	(	(	PUNCT
ftr-363	267	86	foia)54	foia)54	NOUN
ftr-363	267	87	seeking	seek	VERB
ftr-363	267	88	disclosure	disclosure	NOUN
ftr-363	267	89	of	of	ADP
ftr-363	267	90	private	private	ADJ
ftr-363	267	91	letter	letter	NOUN
ftr-363	267	92	rulings.55	rulings.55	NOUN
ftr-363	267	93	in	in	ADP
ftr-363	267	94	1976	1976	NUM
ftr-363	267	95	,	,	PUNCT
ftr-363	267	96	as	as	SCONJ
ftr-363	267	97	congress	congress	PROPN
ftr-363	267	98	revised	revise	VERB
ftr-363	267	99	section	section	NOUN
ftr-363	267	100	6103	6103	NUM
ftr-363	267	101	,	,	PUNCT
ftr-363	267	102	it	it	PRON
ftr-363	267	103	added	add	VERB
ftr-363	267	104	section	section	NOUN
ftr-363	267	105	6110	6110	NUM
ftr-363	267	106	to	to	PART
ftr-363	267	107	create	create	VERB
ftr-363	267	108	a	a	DET
ftr-363	267	109	more	more	ADV
ftr-363	267	110	open	open	ADJ
ftr-363	267	111	system	system	NOUN
ftr-363	267	112	for	for	ADP
ftr-363	267	113	parties	party	NOUN
ftr-363	267	114	trying	try	VERB
ftr-363	267	115	to	to	PART
ftr-363	267	116	understand	understand	VERB
ftr-363	267	117	the	the	DET
ftr-363	267	118	irs	irs	PROPN
ftr-363	267	119	positions	position	NOUN
ftr-363	267	120	on	on	ADP
ftr-363	267	121	specific	specific	ADJ
ftr-363	267	122	transactions	transaction	NOUN
ftr-363	267	123	.	.	PUNCT
ftr-363	268	1	prior	prior	ADV
ftr-363	268	2	to	to	ADP
ftr-363	268	3	section	section	NOUN
ftr-363	268	4	6110	6110	NUM
ftr-363	268	5	certain	certain	ADJ
ftr-363	268	6	law	law	NOUN
ftr-363	268	7	firms	firm	NOUN
ftr-363	268	8	that	that	PRON
ftr-363	268	9	regularly	regularly	ADV
ftr-363	268	10	made	make	VERB
ftr-363	268	11	private	private	ADJ
ftr-363	268	12	letter	letter	NOUN
ftr-363	268	13	ruling	ruling	NOUN
ftr-363	268	14	requests	request	NOUN
ftr-363	268	15	had	have	VERB
ftr-363	268	16	significant	significant	ADJ
ftr-363	268	17	information	information	NOUN
ftr-363	268	18	on	on	ADP
ftr-363	268	19	irs	irs	PROPN
ftr-363	268	20	ruling	ruling	NOUN
ftr-363	268	21	positions	position	NOUN
ftr-363	268	22	that	that	PRON
ftr-363	268	23	was	be	AUX
ftr-363	268	24	unavailable	unavailable	ADJ
ftr-363	268	25	to	to	ADP
ftr-363	268	26	the	the	DET
ftr-363	268	27	general	general	ADJ
ftr-363	268	28	public.56	public.56	NOUN
ftr-363	268	29	section	section	NOUN
ftr-363	268	30	6110	6110	NUM
ftr-363	268	31	opened	open	VERB
ftr-363	268	32	up	up	ADP
ftr-363	268	33	the	the	DET
ftr-363	268	34	irs	irs	PROPN
ftr-363	268	35	decision	decision	NOUN
ftr-363	268	36	making	make	VERB
ftr-363	268	37	process	process	NOUN
ftr-363	268	38	.	.	PUNCT
ftr-363	269	1	the	the	DET
ftr-363	269	2	irs	irs	PROPN
ftr-363	269	3	removes	remove	VERB
ftr-363	269	4	taxpayer	taxpayer	NOUN
ftr-363	269	5	identifying	identify	VERB
ftr-363	269	6	information	information	NOUN
ftr-363	269	7	and	and	CCONJ
ftr-363	269	8	certain	certain	ADJ
ftr-363	269	9	other	other	ADJ
ftr-363	269	10	data	datum	NOUN
ftr-363	269	11	in	in	ADP
ftr-363	269	12	the	the	DET
ftr-363	269	13	published	publish	VERB
ftr-363	269	14	rulings	ruling	NOUN
ftr-363	269	15	before	before	SCONJ
ftr-363	269	16	the	the	DET
ftr-363	269	17	data	data	NOUN
ftr-363	269	18	is	be	AUX
ftr-363	269	19	made	make	VERB
ftr-363	269	20	public.57	public.57	PROPN
ftr-363	269	21	the	the	DET
ftr-363	269	22	inclusion	inclusion	NOUN
ftr-363	269	23	of	of	ADP
ftr-363	269	24	chief	chief	ADJ
ftr-363	269	25	counsel	counsel	NOUN
ftr-363	269	26	advice	advice	NOUN
ftr-363	269	27	in	in	ADP
ftr-363	269	28	1998	1998	NUM
ftr-363	269	29	significantly	significantly	ADV
ftr-363	269	30	expanded	expand	VERB
ftr-363	269	31	the	the	DET
ftr-363	269	32	scope	scope	NOUN
ftr-363	269	33	of	of	ADP
ftr-363	269	34	section	section	NOUN
ftr-363	269	35	6110.58	6110.58	NUM
ftr-363	269	36	litigation	litigation	NOUN
ftr-363	269	37	by	by	ADP
ftr-363	269	38	tax	tax	NOUN
ftr-363	269	39	analysts	analyst	NOUN
ftr-363	269	40	has	have	VERB
ftr-363	269	41	51	51	NUM
ftr-363	269	42	.	.	PUNCT
ftr-363	270	1	revenue	revenue	NOUN
ftr-363	270	2	act	act	NOUN
ftr-363	270	3	of	of	ADP
ftr-363	270	4	1950	1950	NUM
ftr-363	270	5	,	,	PUNCT
ftr-363	270	6	64	64	NUM
ftr-363	270	7	stat	stat	NOUN
ftr-363	270	8	.	.	PUNCT
ftr-363	271	1	906	906	NUM
ftr-363	271	2	,	,	PUNCT
ftr-363	271	3	960	960	NUM
ftr-363	271	4	,	,	PUNCT
ftr-363	271	5	pub	pub	NOUN
ftr-363	271	6	.	.	PUNCT
ftr-363	272	1	l.	l.	PROPN
ftr-363	272	2	no	no	INTJ
ftr-363	272	3	.	.	PROPN
ftr-363	273	1	81	81	NUM
ftr-363	273	2	-	-	SYM
ftr-363	273	3	814	814	NUM
ftr-363	273	4	,	,	PUNCT
ftr-363	273	5	§	§	PROPN
ftr-363	273	6	341	341	NUM
ftr-363	273	7	.	.	PUNCT
ftr-363	273	8	section	section	NOUN
ftr-363	273	9	153(c	153(c	PROPN
ftr-363	273	10	)	)	PUNCT
ftr-363	273	11	of	of	ADP
ftr-363	273	12	the	the	DET
ftr-363	273	13	1939	1939	NUM
ftr-363	273	14	code	code	NOUN
ftr-363	273	15	was	be	AUX
ftr-363	273	16	the	the	DET
ftr-363	273	17	earliest	early	ADJ
ftr-363	273	18	version	version	NOUN
ftr-363	273	19	of	of	ADP
ftr-363	273	20	§	§	PROPN
ftr-363	273	21	6104	6104	NUM
ftr-363	273	22	.	.	PUNCT
ftr-363	274	1	section	section	NOUN
ftr-363	274	2	153(c	153(c	PROPN
ftr-363	274	3	)	)	PUNCT
ftr-363	274	4	was	be	AUX
ftr-363	274	5	later	later	ADV
ftr-363	274	6	codified	codify	VERB
ftr-363	274	7	as	as	ADP
ftr-363	274	8	§	§	PROPN
ftr-363	274	9	6104(a	6104(a	NOUN
ftr-363	274	10	)	)	PUNCT
ftr-363	274	11	of	of	ADP
ftr-363	274	12	the	the	DET
ftr-363	274	13	1954	1954	NUM
ftr-363	274	14	code	code	NOUN
ftr-363	274	15	,	,	PUNCT
ftr-363	274	16	without	without	ADP
ftr-363	274	17	amendment	amendment	NOUN
ftr-363	274	18	.	.	PUNCT
ftr-363	275	1	jct	jct	PROPN
ftr-363	275	2	report	report	PROPN
ftr-363	275	3	(	(	PUNCT
ftr-363	275	4	vol	vol	NOUN
ftr-363	275	5	.	.	PUNCT
ftr-363	275	6	ii	ii	PROPN
ftr-363	275	7	)	)	PUNCT
ftr-363	275	8	,	,	PUNCT
ftr-363	275	9	supra	supra	PROPN
ftr-363	275	10	note	note	NOUN
ftr-363	275	11	12	12	NUM
ftr-363	275	12	,	,	PUNCT
ftr-363	275	13	at	at	ADP
ftr-363	275	14	124	124	NUM
ftr-363	275	15	(	(	PUNCT
ftr-363	275	16	citing	cite	VERB
ftr-363	275	17	pub	pub	NOUN
ftr-363	275	18	.	.	PUNCT
ftr-363	276	1	l.	l.	PROPN
ftr-363	276	2	no	no	INTJ
ftr-363	276	3	.	.	PROPN
ftr-363	277	1	83	83	NUM
ftr-363	277	2	-	-	SYM
ftr-363	277	3	591	591	NUM
ftr-363	277	4	(	(	PUNCT
ftr-363	277	5	1954	1954	NUM
ftr-363	277	6	)	)	PUNCT
ftr-363	277	7	)	)	PUNCT
ftr-363	277	8	.	.	PUNCT
ftr-363	278	1	52	52	NUM
ftr-363	278	2	.	.	PUNCT
ftr-363	279	1	unlike	unlike	ADP
ftr-363	279	2	irc	irc	PROPN
ftr-363	279	3	§	§	PROPN
ftr-363	279	4	6103	6103	NUM
ftr-363	279	5	,	,	PUNCT
ftr-363	279	6	which	which	PRON
ftr-363	279	7	starts	start	VERB
ftr-363	279	8	with	with	ADP
ftr-363	279	9	a	a	DET
ftr-363	279	10	blanket	blanket	NOUN
ftr-363	279	11	statement	statement	NOUN
ftr-363	279	12	prohibiting	prohibit	VERB
ftr-363	279	13	disclosure	disclosure	NOUN
ftr-363	279	14	without	without	ADP
ftr-363	279	15	an	an	DET
ftr-363	279	16	exception	exception	NOUN
ftr-363	279	17	,	,	PUNCT
ftr-363	279	18	§	§	PROPN
ftr-363	279	19	6104	6104	NUM
ftr-363	279	20	outlines	outline	VERB
ftr-363	279	21	what	what	PRON
ftr-363	279	22	will	will	AUX
ftr-363	279	23	be	be	AUX
ftr-363	279	24	open	open	ADJ
ftr-363	279	25	to	to	ADP
ftr-363	279	26	the	the	DET
ftr-363	279	27	public	public	NOUN
ftr-363	279	28	,	,	PUNCT
ftr-363	279	29	addressing	address	VERB
ftr-363	279	30	first	first	ADJ
ftr-363	279	31	tax	tax	NOUN
ftr-363	279	32	-	-	PUNCT
ftr-363	279	33	exempt	exempt	ADJ
ftr-363	279	34	organizations	organization	NOUN
ftr-363	279	35	in	in	ADP
ftr-363	279	36	§	§	PROPN
ftr-363	279	37	6104(a)(1	6104(a)(1	NUM
ftr-363	279	38	)	)	PUNCT
ftr-363	279	39	and	and	CCONJ
ftr-363	279	40	then	then	ADV
ftr-363	279	41	pension	pension	NOUN
ftr-363	279	42	plans	plan	NOUN
ftr-363	279	43	in	in	ADP
ftr-363	279	44	(	(	PUNCT
ftr-363	279	45	a)(2	a)(2	NOUN
ftr-363	279	46	)	)	PUNCT
ftr-363	279	47	.	.	PUNCT
ftr-363	280	1	53	53	NUM
ftr-363	280	2	.	.	PUNCT
ftr-363	281	1	see	see	VERB
ftr-363	281	2	jct	jct	PROPN
ftr-363	281	3	report	report	PROPN
ftr-363	281	4	(	(	PUNCT
ftr-363	281	5	vol	vol	NOUN
ftr-363	281	6	.	.	PUNCT
ftr-363	281	7	ii	ii	PROPN
ftr-363	281	8	)	)	PUNCT
ftr-363	281	9	,	,	PUNCT
ftr-363	281	10	supra	supra	PROPN
ftr-363	281	11	note	note	NOUN
ftr-363	281	12	12	12	NUM
ftr-363	281	13	,	,	PUNCT
ftr-363	281	14	at	at	ADP
ftr-363	281	15	5	5	NUM
ftr-363	281	16	-	-	SYM
ftr-363	281	17	6	6	NUM
ftr-363	281	18	,	,	PUNCT
ftr-363	281	19	121	121	NUM
ftr-363	281	20	.	.	PUNCT
ftr-363	282	1	54	54	NUM
ftr-363	282	2	.	.	PUNCT
ftr-363	283	1	pub	pub	NOUN
ftr-363	283	2	.	.	PUNCT
ftr-363	284	1	l.	l.	PROPN
ftr-363	284	2	no	no	INTJ
ftr-363	284	3	.	.	PROPN
ftr-363	285	1	89	89	NUM
ftr-363	285	2	-	-	SYM
ftr-363	285	3	487	487	NUM
ftr-363	285	4	,	,	PUNCT
ftr-363	285	5	80	80	NUM
ftr-363	285	6	stat	stat	NOUN
ftr-363	285	7	.	.	PUNCT
ftr-363	286	1	250	250	NUM
ftr-363	286	2	.	.	X
ftr-363	287	1	55	55	NUM
ftr-363	287	2	.	.	PUNCT
ftr-363	288	1	see	see	VERB
ftr-363	288	2	jct	jct	PROPN
ftr-363	288	3	report	report	PROPN
ftr-363	288	4	(	(	PUNCT
ftr-363	288	5	vol	vol	NOUN
ftr-363	288	6	.	.	PUNCT
ftr-363	289	1	i	i	PRON
ftr-363	289	2	)	)	PUNCT
ftr-363	289	3	,	,	PUNCT
ftr-363	289	4	supra	supra	PROPN
ftr-363	289	5	note	note	NOUN
ftr-363	289	6	10	10	NUM
ftr-363	289	7	,	,	PUNCT
ftr-363	289	8	at	at	ADP
ftr-363	289	9	82	82	NUM
ftr-363	289	10	&	&	CCONJ
ftr-363	289	11	n.	n.	PROPN
ftr-363	289	12	293	293	NUM
ftr-363	289	13	(	(	PUNCT
ftr-363	289	14	citing	cite	VERB
ftr-363	289	15	tax	tax	NOUN
ftr-363	289	16	analysts	analyst	NOUN
ftr-363	289	17	&	&	CCONJ
ftr-363	289	18	advocates	advocate	NOUN
ftr-363	289	19	v.	v.	ADP
ftr-363	289	20	irs	irs	PROPN
ftr-363	289	21	,	,	PUNCT
ftr-363	289	22	505	505	NUM
ftr-363	289	23	f.2d	f.2d	ADP
ftr-363	289	24	350	350	NUM
ftr-363	289	25	(	(	PUNCT
ftr-363	289	26	d.c	d.c	PROPN
ftr-363	289	27	.	.	PROPN
ftr-363	289	28	cir	cir	PROPN
ftr-363	289	29	.	.	PROPN
ftr-363	289	30	1974	1974	NUM
ftr-363	289	31	)	)	PUNCT
ftr-363	289	32	and	and	CCONJ
ftr-363	289	33	fruehauf	fruehauf	PROPN
ftr-363	289	34	corp	corp	PROPN
ftr-363	289	35	.	.	PROPN
ftr-363	290	1	v.	v.	PROPN
ftr-363	290	2	irs	irs	PROPN
ftr-363	290	3	,	,	PUNCT
ftr-363	290	4	75	75	NUM
ftr-363	290	5	-	-	SYM
ftr-363	290	6	2	2	NUM
ftr-363	290	7	u.s.t.c	u.s.t.c	PROPN
ftr-363	290	8	.	.	PROPN
ftr-363	291	1	¶	¶	PROPN
ftr-363	291	2	16,189	16,189	NUM
ftr-363	291	3	(	(	PUNCT
ftr-363	291	4	6th	6th	ADJ
ftr-363	291	5	cir	cir	NOUN
ftr-363	291	6	.	.	PUNCT
ftr-363	291	7	1975	1975	NUM
ftr-363	291	8	)	)	PUNCT
ftr-363	291	9	)	)	PUNCT
ftr-363	291	10	.	.	PUNCT
ftr-363	292	1	56	56	X
ftr-363	292	2	.	.	PUNCT
ftr-363	292	3	see	see	VERB
ftr-363	292	4	i	i	PRON
ftr-363	292	5	d.	d.	PROPN
ftr-363	292	6	57	57	NUM
ftr-363	292	7	.	.	PUNCT
ftr-363	293	1	treasury	treasury	PROPN
ftr-363	293	2	report	report	PROPN
ftr-363	293	3	,	,	PUNCT
ftr-363	293	4	supra	supra	PROPN
ftr-363	293	5	note	note	NOUN
ftr-363	293	6	10	10	NUM
ftr-363	293	7	,	,	PUNCT
ftr-363	293	8	at	at	ADP
ftr-363	293	9	27	27	NUM
ftr-363	293	10	.	.	PUNCT
ftr-363	294	1	58	58	NUM
ftr-363	294	2	.	.	PUNCT
ftr-363	295	1	internal	internal	ADJ
ftr-363	295	2	revenue	revenue	NOUN
ftr-363	295	3	service	service	NOUN
ftr-363	295	4	restructuring	restructuring	NOUN
ftr-363	295	5	and	and	CCONJ
ftr-363	295	6	reform	reform	NOUN
ftr-363	295	7	act	act	NOUN
ftr-363	295	8	of	of	ADP
ftr-363	295	9	1998	1998	NUM
ftr-363	295	10	,	,	PUNCT
ftr-363	295	11	pub	pub	NOUN
ftr-363	295	12	.	.	PUNCT
ftr-363	296	1	l.	l.	PROPN
ftr-363	296	2	no	no	INTJ
ftr-363	296	3	.	.	PROPN
ftr-363	297	1	105	105	NUM
ftr-363	297	2	-	-	SYM
ftr-363	297	3	206	206	NUM
ftr-363	297	4	,	,	PUNCT
ftr-363	297	5	§	§	PROPN
ftr-363	297	6	3509	3509	NUM
ftr-363	297	7	,	,	PUNCT
ftr-363	297	8	112	112	NUM
ftr-363	297	9	stat	stat	NOUN
ftr-363	297	10	.	.	PUNCT
ftr-363	298	1	685	685	NUM
ftr-363	298	2	,	,	PUNCT
ftr-363	298	3	772	772	NUM
ftr-363	298	4	-	-	SYM
ftr-363	298	5	74	74	NUM
ftr-363	298	6	(	(	PUNCT
ftr-363	298	7	codified	codify	VERB
ftr-363	298	8	at	at	ADP
ftr-363	298	9	irc	irc	PROPN
ftr-363	298	10	§	§	PROPN
ftr-363	298	11	6110(i	6110(i	NUM
ftr-363	298	12	)	)	PUNCT
ftr-363	298	13	)	)	PUNCT
ftr-363	298	14	;	;	PUNCT
ftr-363	299	1	h.r	h.r	PROPN
ftr-363	299	2	.	.	PROPN
ftr-363	299	3	rep	rep	PROPN
ftr-363	299	4	.	.	PROPN
ftr-363	299	5	no	no	INTJ
ftr-363	299	6	.	.	NOUN
ftr-363	300	1	105	105	NUM
ftr-363	300	2	-	-	SYM
ftr-363	300	3	599	599	NUM
ftr-363	300	4	,	,	PUNCT
ftr-363	300	5	at	at	ADP
ftr-363	300	6	298	298	NUM
ftr-363	300	7	-	-	SYM
ftr-363	300	8	99	99	NUM
ftr-363	300	9	(	(	PUNCT
ftr-363	300	10	1998	1998	NUM
ftr-363	300	11	)	)	PUNCT
ftr-363	300	12	(	(	PUNCT
ftr-363	300	13	conf	conf	NOUN
ftr-363	300	14	.	.	PUNCT
ftr-363	300	15	rep	rep	PROPN
ftr-363	300	16	.	.	PROPN
ftr-363	300	17	)	)	PUNCT
ftr-363	300	18	,	,	PUNCT
ftr-363	300	19	reprinted	reprint	VERB
ftr-363	300	20	in	in	ADP
ftr-363	300	21	1998	1998	NUM
ftr-363	300	22	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-363	300	23	.	.	PUNCT
ftr-363	301	1	see	see	VERB
ftr-363	301	2	mitchell	mitchell	PROPN
ftr-363	301	3	rogovin	rogovin	PROPN
ftr-363	301	4	&	&	CCONJ
ftr-363	301	5	donald	donald	PROPN
ftr-363	301	6	l.	l.	PROPN
ftr-363	301	7	korb	korb	PROPN
ftr-363	301	8	,	,	PUNCT
ftr-363	301	9	the	the	DET
ftr-363	301	10	four	four	NUM
ftr-363	301	11	r	r	NOUN
ftr-363	301	12	’s	’s	ADV
ftr-363	301	13	revisited	revisit	VERB
ftr-363	301	14	:	:	PUNCT
ftr-363	301	15	regulations	regulation	NOUN
ftr-363	301	16	,	,	PUNCT
ftr-363	301	17	rulings	ruling	NOUN
ftr-363	301	18	,	,	PUNCT
ftr-363	301	19	reliance	reliance	NOUN
ftr-363	301	20	,	,	PUNCT
ftr-363	301	21	and	and	CCONJ
ftr-363	301	22	retroactivity	retroactivity	NOUN
ftr-363	301	23	in	in	ADP
ftr-363	301	24	the	the	DET
ftr-363	301	25	21st	21st	ADJ
ftr-363	301	26	century	century	NOUN
ftr-363	301	27	a	a	DET
ftr-363	301	28	view	view	NOUN
ftr-363	301	29	from	from	ADP
ftr-363	301	30	within	within	ADP
ftr-363	301	31	,	,	PUNCT
ftr-363	301	32	46	46	NUM
ftr-363	301	33	duq	duq	NOUN
ftr-363	301	34	.	.	PUNCT
ftr-363	302	1	l.	l.	PROPN
ftr-363	302	2	rev	rev	PROPN
ftr-363	302	3	.	.	PROPN
ftr-363	302	4	323	323	NUM
ftr-363	302	5	,	,	PUNCT
ftr-363	302	6	357	357	NUM
ftr-363	302	7	at	at	ADP
ftr-363	302	8	n.	n.	NOUN
ftr-363	302	9	60	60	NUM
ftr-363	302	10	(	(	PUNCT
ftr-363	302	11	2007	2007	NUM
ftr-363	302	12	-	-	SYM
ftr-363	302	13	08	08	NUM
ftr-363	302	14	)	)	PUNCT
ftr-363	302	15	(	(	PUNCT
ftr-363	302	16	“	"	PUNCT
ftr-363	302	17	the	the	DET
ftr-363	302	18	act	act	NOUN
ftr-363	302	19	also	also	ADV
ftr-363	302	20	added	add	VERB
ftr-363	302	21	chief	chief	ADJ
ftr-363	302	22	counsel	counsel	NOUN
ftr-363	302	23	advice	advice	NOUN
ftr-363	302	24	to	to	ADP
ftr-363	302	25	the	the	DET
ftr-363	302	26	definition	definition	NOUN
ftr-363	302	27	of	of	ADP
ftr-363	302	28	a	a	DET
ftr-363	302	29	“	"	PUNCT
ftr-363	302	30	written	write	VERB
ftr-363	302	31	determination	determination	NOUN
ftr-363	302	32	”	"	PUNCT
ftr-363	302	33	in	in	ADP
ftr-363	302	34	irc	irc	PROPN
ftr-363	302	35	§	§	PROPN
ftr-363	302	36	6110(b	6110(b	NUM
ftr-363	302	37	)	)	PUNCT
ftr-363	302	38	.	.	PUNCT
ftr-363	303	1	by	by	ADP
ftr-363	303	2	including	include	VERB
ftr-363	303	3	chief	chief	ADJ
ftr-363	303	4	counsel	counsel	NOUN
ftr-363	303	5	advice	advice	NOUN
ftr-363	303	6	within	within	ADP
ftr-363	303	7	the	the	DET
ftr-363	303	8	disclosure	disclosure	NOUN
ftr-363	303	9	framework	framework	NOUN
ftr-363	303	10	of	of	ADP
ftr-363	303	11	irc	irc	PROPN
ftr-363	303	12	§	§	PROPN
ftr-363	303	13	6110	6110	NUM
ftr-363	303	14	,	,	PUNCT
ftr-363	303	15	.	.	PUNCT
ftr-363	303	16	.	.	PUNCT
ftr-363	303	17	.	.	PUNCT
ftr-363	304	1	congress	congress	PROPN
ftr-363	304	2	intended	intend	VERB
ftr-363	304	3	to	to	PART
ftr-363	304	4	remove	remove	VERB
ftr-363	304	5	the	the	DET
ftr-363	304	6	advice	advice	NOUN
ftr-363	304	7	from	from	ADP
ftr-363	304	8	disclosure	disclosure	NOUN
ftr-363	304	9	under	under	ADP
ftr-363	304	10	the	the	DET
ftr-363	304	11	freedom	freedom	NOUN
ftr-363	304	12	of	of	ADP
ftr-363	304	13	information	information	NOUN
ftr-363	304	14	act	act	PROPN
ftr-363	304	15	,	,	PUNCT
ftr-363	304	16	5	5	NUM
ftr-363	304	17	u.s.c	u.s.c	ADJ
ftr-363	304	18	.	.	PUNCT
ftr-363	305	1	§	§	PROPN
ftr-363	305	2	552	552	NUM
ftr-363	305	3	(	(	PUNCT
ftr-363	305	4	2000	2000	NUM
ftr-363	305	5	&	&	CCONJ
ftr-363	305	6	supp	supp	PROPN
ftr-363	305	7	.	.	PUNCT
ftr-363	306	1	v	v	ADP
ftr-363	306	2	2005	2005	NUM
ftr-363	306	3	)	)	PUNCT
ftr-363	306	4	.	.	PUNCT
ftr-363	307	1	see	see	VERB
ftr-363	307	2	irc	irc	PROPN
ftr-363	307	3	§	§	PROPN
ftr-363	307	4	6110(m	6110(m	PROPN
ftr-363	307	5	)	)	PUNCT
ftr-363	307	6	(	(	PUNCT
ftr-363	307	7	2000	2000	NUM
ftr-363	307	8	)	)	PUNCT
ftr-363	307	9	(	(	PUNCT
ftr-363	307	10	providing	provide	VERB
ftr-363	307	11	that	that	SCONJ
ftr-363	307	12	“	"	PUNCT
ftr-363	307	13	written	write	VERB
ftr-363	307	14	determinations	determination	NOUN
ftr-363	307	15	”	"	PUNCT
ftr-363	307	16	are	be	AUX
ftr-363	307	17	not	not	PART
ftr-363	307	18	subject	subject	ADJ
ftr-363	307	19	to	to	ADP
ftr-363	307	20	mandatory	mandatory	ADJ
ftr-363	307	21	disclosure	disclosure	NOUN
ftr-363	307	22	)	)	PUNCT
ftr-363	307	23	;	;	PUNCT
ftr-363	308	1	h.r	h.r	PROPN
ftr-363	308	2	.	.	PROPN
ftr-363	308	3	rep	rep	PROPN
ftr-363	308	4	.	.	PROPN
ftr-363	308	5	no	no	INTJ
ftr-363	308	6	.	.	NOUN
ftr-363	309	1	105	105	NUM
ftr-363	309	2	-	-	SYM
ftr-363	309	3	599	599	NUM
ftr-363	309	4	,	,	PUNCT
ftr-363	309	5	at	at	ADP
ftr-363	309	6	302	302	NUM
ftr-363	309	7	(	(	PUNCT
ftr-363	309	8	1998	1998	NUM
ftr-363	309	9	)	)	PUNCT
ftr-363	309	10	(	(	PUNCT
ftr-363	309	11	conf	conf	NOUN
ftr-363	309	12	.	.	PUNCT
ftr-363	310	1	rep	rep	PROPN
ftr-363	310	2	.	.	PROPN
ftr-363	310	3	)	)	PUNCT
ftr-363	311	1	,	,	PUNCT
ftr-363	311	2	reprinted	reprint	VERB
ftr-363	311	3	in	in	ADP
ftr-363	311	4	1998	1998	NUM
ftr-363	311	5	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-363	311	6	.	.	PUNCT
ftr-363	311	7	”	"	PUNCT
ftr-363	311	8	)	)	PUNCT
ftr-363	311	9	.	.	PUNCT
ftr-363	312	1	776	776	NUM
ftr-363	312	2	florida	florida	PROPN
ftr-363	312	3	tax	tax	NOUN
ftr-363	312	4	review	review	NOUN
ftr-363	312	5	[	[	X
ftr-363	312	6	vol	vol	NOUN
ftr-363	312	7	.	.	PUNCT
ftr-363	312	8	10:10	10:10	NUM
ftr-363	312	9	increasingly	increasingly	ADV
ftr-363	312	10	expanded	expand	VERB
ftr-363	312	11	the	the	DET
ftr-363	312	12	interpretation	interpretation	NOUN
ftr-363	312	13	of	of	ADP
ftr-363	312	14	6110	6110	PROPN
ftr-363	312	15	’s	’s	PART
ftr-363	312	16	disclosure	disclosure	NOUN
ftr-363	312	17	provisions	provision	NOUN
ftr-363	312	18	,	,	PUNCT
ftr-363	312	19	as	as	SCONJ
ftr-363	312	20	it	it	PRON
ftr-363	312	21	constantly	constantly	ADV
ftr-363	312	22	pushes	push	VERB
ftr-363	312	23	for	for	ADP
ftr-363	312	24	disclosure	disclosure	NOUN
ftr-363	312	25	of	of	ADP
ftr-363	312	26	more	more	ADJ
ftr-363	312	27	information.59	information.59	NOUN
ftr-363	312	28	the	the	DET
ftr-363	312	29	history	history	NOUN
ftr-363	312	30	of	of	ADP
ftr-363	312	31	the	the	DET
ftr-363	312	32	disclosure	disclosure	NOUN
ftr-363	312	33	provisions	provision	NOUN
ftr-363	312	34	demonstrates	demonstrate	VERB
ftr-363	312	35	a	a	DET
ftr-363	312	36	fairly	fairly	ADV
ftr-363	312	37	broad	broad	ADJ
ftr-363	312	38	consensus	consensus	NOUN
ftr-363	312	39	that	that	SCONJ
ftr-363	312	40	privacy	privacy	NOUN
ftr-363	312	41	interests	interest	NOUN
ftr-363	312	42	trump	trump	VERB
ftr-363	312	43	publicity	publicity	NOUN
ftr-363	312	44	of	of	ADP
ftr-363	312	45	most	most	ADJ
ftr-363	312	46	tax	tax	NOUN
ftr-363	312	47	returns	return	NOUN
ftr-363	312	48	and	and	CCONJ
ftr-363	312	49	return	return	VERB
ftr-363	312	50	information	information	NOUN
ftr-363	312	51	except	except	SCONJ
ftr-363	312	52	in	in	ADP
ftr-363	312	53	narrowly	narrowly	ADV
ftr-363	312	54	drawn	draw	VERB
ftr-363	312	55	circumstances	circumstance	NOUN
ftr-363	312	56	.	.	PUNCT
ftr-363	313	1	broad	broad	ADJ
ftr-363	313	2	exceptions	exception	NOUN
ftr-363	313	3	to	to	ADP
ftr-363	313	4	that	that	DET
ftr-363	313	5	consensus	consensus	NOUN
ftr-363	313	6	exist	exist	VERB
ftr-363	313	7	with	with	ADP
ftr-363	313	8	respect	respect	NOUN
ftr-363	313	9	to	to	ADP
ftr-363	313	10	the	the	DET
ftr-363	313	11	returns	return	NOUN
ftr-363	313	12	of	of	ADP
ftr-363	313	13	tax	tax	NOUN
ftr-363	313	14	-	-	PUNCT
ftr-363	313	15	exempt	exempt	ADJ
ftr-363	313	16	organizations	organization	NOUN
ftr-363	313	17	,	,	PUNCT
ftr-363	313	18	political	political	ADJ
ftr-363	313	19	organizations	organization	NOUN
ftr-363	313	20	,	,	PUNCT
ftr-363	313	21	and	and	CCONJ
ftr-363	313	22	pension	pension	NOUN
ftr-363	313	23	plans	plan	NOUN
ftr-363	313	24	.	.	PUNCT
ftr-363	314	1	this	this	DET
ftr-363	314	2	article	article	NOUN
ftr-363	314	3	argues	argue	VERB
ftr-363	314	4	that	that	SCONJ
ftr-363	314	5	the	the	DET
ftr-363	314	6	private	private	ADJ
ftr-363	314	7	collection	collection	NOUN
ftr-363	314	8	of	of	ADP
ftr-363	314	9	federal	federal	ADJ
ftr-363	314	10	taxes	taxis	NOUN
ftr-363	314	11	should	should	AUX
ftr-363	314	12	trigger	trigger	VERB
ftr-363	314	13	application	application	NOUN
ftr-363	314	14	of	of	ADP
ftr-363	314	15	the	the	DET
ftr-363	314	16	broad	broad	ADJ
ftr-363	314	17	exception	exception	NOUN
ftr-363	314	18	to	to	ADP
ftr-363	314	19	the	the	DET
ftr-363	314	20	general	general	ADJ
ftr-363	314	21	rule	rule	NOUN
ftr-363	314	22	of	of	ADP
ftr-363	314	23	privacy	privacy	NOUN
ftr-363	314	24	.	.	PUNCT
ftr-363	315	1	to	to	PART
ftr-363	315	2	understand	understand	VERB
ftr-363	315	3	why	why	SCONJ
ftr-363	315	4	,	,	PUNCT
ftr-363	315	5	it	it	PRON
ftr-363	315	6	is	be	AUX
ftr-363	315	7	necessary	necessary	ADJ
ftr-363	315	8	to	to	PART
ftr-363	315	9	understand	understand	VERB
ftr-363	315	10	how	how	SCONJ
ftr-363	315	11	the	the	DET
ftr-363	315	12	private	private	ADJ
ftr-363	315	13	collection	collection	NOUN
ftr-363	315	14	of	of	ADP
ftr-363	315	15	federal	federal	ADJ
ftr-363	315	16	taxes	taxis	NOUN
ftr-363	315	17	operates	operate	VERB
ftr-363	315	18	.	.	PUNCT
ftr-363	316	1	iii	iii	X
ftr-363	316	2	.	.	PUNCT
ftr-363	317	1	collecting	collect	VERB
ftr-363	317	2	taxes	taxis	NOUN
ftr-363	317	3	for	for	ADP
ftr-363	317	4	the	the	DET
ftr-363	317	5	united	united	PROPN
ftr-363	317	6	states	states	PROPN
ftr-363	317	7	using	use	VERB
ftr-363	317	8	business	business	NOUN
ftr-363	317	9	entities	entity	NOUN
ftr-363	317	10	to	to	PART
ftr-363	317	11	collect	collect	VERB
ftr-363	317	12	taxes	taxis	NOUN
ftr-363	317	13	for	for	SCONJ
ftr-363	317	14	the	the	DET
ftr-363	317	15	government	government	NOUN
ftr-363	317	16	results	result	VERB
ftr-363	317	17	in	in	ADP
ftr-363	317	18	efficient	efficient	ADJ
ftr-363	317	19	and	and	CCONJ
ftr-363	317	20	often	often	ADV
ftr-363	317	21	seamless	seamless	ADJ
ftr-363	317	22	tax	tax	NOUN
ftr-363	317	23	collection	collection	NOUN
ftr-363	317	24	as	as	SCONJ
ftr-363	317	25	demonstrated	demonstrate	VERB
ftr-363	317	26	by	by	ADP
ftr-363	317	27	the	the	DET
ftr-363	317	28	significant	significant	ADJ
ftr-363	317	29	percentage	percentage	NOUN
ftr-363	317	30	of	of	ADP
ftr-363	317	31	federal	federal	ADJ
ftr-363	317	32	taxes	taxis	NOUN
ftr-363	317	33	collected	collect	VERB
ftr-363	317	34	in	in	ADP
ftr-363	317	35	this	this	DET
ftr-363	317	36	manner.60	manner.60	NOUN
ftr-363	317	37	incorporating	incorporate	VERB
ftr-363	317	38	the	the	DET
ftr-363	317	39	collection	collection	NOUN
ftr-363	317	40	of	of	ADP
ftr-363	317	41	taxes	taxis	NOUN
ftr-363	317	42	into	into	ADP
ftr-363	317	43	the	the	DET
ftr-363	317	44	purchase	purchase	NOUN
ftr-363	317	45	price	price	NOUN
ftr-363	317	46	of	of	ADP
ftr-363	317	47	goods	good	NOUN
ftr-363	317	48	and	and	CCONJ
ftr-363	317	49	services	service	NOUN
ftr-363	317	50	,	,	PUNCT
ftr-363	317	51	a	a	DET
ftr-363	317	52	process	process	NOUN
ftr-363	317	53	which	which	PRON
ftr-363	317	54	occurs	occur	VERB
ftr-363	317	55	with	with	ADP
ftr-363	317	56	sales	sale	NOUN
ftr-363	317	57	and	and	CCONJ
ftr-363	317	58	excise	excise	NOUN
ftr-363	317	59	taxes	taxis	NOUN
ftr-363	317	60	,	,	PUNCT
ftr-363	317	61	requires	require	VERB
ftr-363	317	62	little	little	ADJ
ftr-363	317	63	additional	additional	ADJ
ftr-363	317	64	time	time	NOUN
ftr-363	317	65	or	or	CCONJ
ftr-363	317	66	effort	effort	NOUN
ftr-363	317	67	to	to	PART
ftr-363	317	68	collect	collect	VERB
ftr-363	317	69	the	the	DET
ftr-363	317	70	tax	tax	NOUN
ftr-363	317	71	beyond	beyond	ADP
ftr-363	317	72	making	make	VERB
ftr-363	317	73	payment	payment	NOUN
ftr-363	317	74	for	for	ADP
ftr-363	317	75	the	the	DET
ftr-363	317	76	underlying	underlie	VERB
ftr-363	317	77	item	item	NOUN
ftr-363	317	78	.	.	PUNCT
ftr-363	318	1	similarly	similarly	ADV
ftr-363	318	2	,	,	PUNCT
ftr-363	318	3	using	use	VERB
ftr-363	318	4	employers	employer	NOUN
ftr-363	318	5	to	to	PART
ftr-363	318	6	collect	collect	VERB
ftr-363	318	7	income	income	NOUN
ftr-363	318	8	and	and	CCONJ
ftr-363	318	9	social	social	ADJ
ftr-363	318	10	security	security	NOUN
ftr-363	318	11	taxes	taxis	NOUN
ftr-363	318	12	directly	directly	ADV
ftr-363	318	13	out	out	ADP
ftr-363	318	14	of	of	ADP
ftr-363	318	15	employees	employee	NOUN
ftr-363	318	16	’	'	PUNCT
ftr-363	318	17	wages	wage	NOUN
ftr-363	318	18	produces	produce	VERB
ftr-363	318	19	efficiencies	efficiency	NOUN
ftr-363	318	20	and	and	CCONJ
ftr-363	318	21	reduces	reduce	VERB
ftr-363	318	22	compliance	compliance	NOUN
ftr-363	318	23	concerns	concern	NOUN
ftr-363	318	24	because	because	SCONJ
ftr-363	318	25	the	the	DET
ftr-363	318	26	taxpayer	taxpayer	NOUN
ftr-363	318	27	never	never	ADV
ftr-363	318	28	sees	see	VERB
ftr-363	318	29	the	the	DET
ftr-363	318	30	money	money	NOUN
ftr-363	318	31	but	but	CCONJ
ftr-363	318	32	merely	merely	ADV
ftr-363	318	33	receives	receive	VERB
ftr-363	318	34	a	a	DET
ftr-363	318	35	net	net	ADJ
ftr-363	318	36	paycheck	paycheck	NOUN
ftr-363	318	37	.	.	PUNCT
ftr-363	319	1	by	by	ADP
ftr-363	319	2	collecting	collect	VERB
ftr-363	319	3	taxes	taxis	NOUN
ftr-363	319	4	through	through	ADP
ftr-363	319	5	such	such	ADJ
ftr-363	319	6	transactions	transaction	NOUN
ftr-363	319	7	,	,	PUNCT
ftr-363	319	8	the	the	DET
ftr-363	319	9	government	government	NOUN
ftr-363	319	10	uses	use	VERB
ftr-363	319	11	efficient	efficient	ADJ
ftr-363	319	12	structural	structural	ADJ
ftr-363	319	13	tax	tax	NOUN
ftr-363	319	14	principles	principle	NOUN
ftr-363	319	15	which	which	PRON
ftr-363	319	16	increase	increase	VERB
ftr-363	319	17	compliance	compliance	NOUN
ftr-363	319	18	while	while	SCONJ
ftr-363	319	19	simultaneously	simultaneously	ADV
ftr-363	319	20	lowering	lower	VERB
ftr-363	319	21	both	both	CCONJ
ftr-363	319	22	the	the	DET
ftr-363	319	23	collection	collection	NOUN
ftr-363	319	24	costs	cost	NOUN
ftr-363	319	25	and	and	CCONJ
ftr-363	319	26	the	the	DET
ftr-363	319	27	bitterness	bitterness	NOUN
ftr-363	319	28	associated	associate	VERB
ftr-363	319	29	with	with	ADP
ftr-363	319	30	making	make	VERB
ftr-363	319	31	tax	tax	NOUN
ftr-363	319	32	payments.61	payments.61	NOUN
ftr-363	319	33	59	59	NUM
ftr-363	319	34	.	.	PUNCT
ftr-363	320	1	see	see	VERB
ftr-363	320	2	,	,	PUNCT
ftr-363	320	3	e.g.	e.g.	ADV
ftr-363	320	4	,	,	PUNCT
ftr-363	320	5	tax	tax	NOUN
ftr-363	320	6	analysts	analyst	NOUN
ftr-363	320	7	v.	v.	ADP
ftr-363	320	8	irs	irs	PROPN
ftr-363	320	9	,	,	PUNCT
ftr-363	320	10	350	350	NUM
ftr-363	320	11	f.3d	f.3d	NUM
ftr-363	320	12	100	100	NUM
ftr-363	320	13	(	(	PUNCT
ftr-363	320	14	d.c	d.c	PROPN
ftr-363	320	15	.	.	PROPN
ftr-363	320	16	cir	cir	PROPN
ftr-363	320	17	.	.	PROPN
ftr-363	320	18	2003	2003	NUM
ftr-363	320	19	)	)	PUNCT
ftr-363	320	20	.	.	PUNCT
ftr-363	321	1	60	60	NUM
ftr-363	321	2	.	.	PUNCT
ftr-363	322	1	see	see	VERB
ftr-363	322	2	written	write	VERB
ftr-363	322	3	testimony	testimony	NOUN
ftr-363	322	4	before	before	ADP
ftr-363	322	5	the	the	DET
ftr-363	322	6	senate	senate	PROPN
ftr-363	322	7	comm	comm	NOUN
ftr-363	322	8	.	.	PUNCT
ftr-363	323	1	on	on	ADP
ftr-363	323	2	homeland	homeland	NOUN
ftr-363	323	3	security	security	NOUN
ftr-363	323	4	and	and	CCONJ
ftr-363	323	5	governmental	governmental	ADJ
ftr-363	323	6	affairs	affair	NOUN
ftr-363	323	7	permanent	permanent	ADJ
ftr-363	323	8	subcomm	subcomm	NOUN
ftr-363	323	9	.	.	PUNCT
ftr-363	324	1	on	on	ADP
ftr-363	324	2	investigations	investigation	NOUN
ftr-363	324	3	on	on	ADP
ftr-363	324	4	the	the	DET
ftr-363	324	5	collection	collection	NOUN
ftr-363	324	6	of	of	ADP
ftr-363	324	7	federal	federal	ADJ
ftr-363	324	8	employment	employment	NOUN
ftr-363	324	9	taxes	taxis	NOUN
ftr-363	324	10	,	,	PUNCT
ftr-363	324	11	110th	110th	ADJ
ftr-363	324	12	cong	cong	NOUN
ftr-363	324	13	.	.	PUNCT
ftr-363	324	14	2	2	NUM
ftr-363	324	15	(	(	PUNCT
ftr-363	324	16	2008	2008	NUM
ftr-363	324	17	)	)	PUNCT
ftr-363	324	18	(	(	PUNCT
ftr-363	324	19	statement	statement	NOUN
ftr-363	324	20	of	of	ADP
ftr-363	324	21	linda	linda	PROPN
ftr-363	324	22	stiff	stiff	ADJ
ftr-363	324	23	,	,	PUNCT
ftr-363	324	24	deputy	deputy	NOUN
ftr-363	324	25	commissioner	commissioner	NOUN
ftr-363	324	26	,	,	PUNCT
ftr-363	324	27	services	service	NOUN
ftr-363	324	28	and	and	CCONJ
ftr-363	324	29	enforcement	enforcement	NOUN
ftr-363	324	30	,	,	PUNCT
ftr-363	324	31	irs	irs	PROPN
ftr-363	324	32	)	)	PUNCT
ftr-363	324	33	(	(	PUNCT
ftr-363	324	34	“	"	PUNCT
ftr-363	324	35	today	today	NOUN
ftr-363	324	36	,	,	PUNCT
ftr-363	324	37	employment	employment	NOUN
ftr-363	324	38	taxes	taxis	NOUN
ftr-363	324	39	represent	represent	VERB
ftr-363	324	40	the	the	DET
ftr-363	324	41	largest	large	ADJ
ftr-363	324	42	portion	portion	NOUN
ftr-363	324	43	of	of	ADP
ftr-363	324	44	total	total	ADJ
ftr-363	324	45	tax	tax	NOUN
ftr-363	324	46	dollars	dollar	NOUN
ftr-363	324	47	collected	collect	VERB
ftr-363	324	48	by	by	ADP
ftr-363	324	49	the	the	DET
ftr-363	324	50	irs	irs	PROPN
ftr-363	324	51	.	.	PUNCT
ftr-363	325	1	in	in	ADP
ftr-363	325	2	fy	fy	PROPN
ftr-363	325	3	2007	2007	NUM
ftr-363	325	4	for	for	ADP
ftr-363	325	5	example	example	NOUN
ftr-363	325	6	,	,	PUNCT
ftr-363	325	7	of	of	ADP
ftr-363	325	8	the	the	DET
ftr-363	325	9	$	$	SYM
ftr-363	325	10	2.7	2.7	NUM
ftr-363	325	11	trillion	trillion	NUM
ftr-363	325	12	in	in	ADP
ftr-363	325	13	taxes	taxis	NOUN
ftr-363	325	14	collected	collect	VERB
ftr-363	325	15	by	by	ADP
ftr-363	325	16	the	the	DET
ftr-363	325	17	irs	irs	PROPN
ftr-363	325	18	,	,	PUNCT
ftr-363	325	19	$	$	SYM
ftr-363	325	20	1.7	1.7	NUM
ftr-363	325	21	trillion	trillion	NUM
ftr-363	325	22	was	be	AUX
ftr-363	325	23	payroll	payroll	NOUN
ftr-363	325	24	taxes	taxis	NOUN
ftr-363	325	25	.	.	PUNCT
ftr-363	326	1	this	this	PRON
ftr-363	326	2	means	mean	VERB
ftr-363	326	3	that	that	SCONJ
ftr-363	326	4	approximately	approximately	ADV
ftr-363	326	5	two	two	NUM
ftr-363	326	6	out	out	ADP
ftr-363	326	7	of	of	ADP
ftr-363	326	8	every	every	DET
ftr-363	326	9	three	three	NUM
ftr-363	326	10	dollars	dollar	NOUN
ftr-363	326	11	collected	collect	VERB
ftr-363	326	12	by	by	ADP
ftr-363	326	13	the	the	DET
ftr-363	326	14	irs	irs	PROPN
ftr-363	326	15	are	be	AUX
ftr-363	326	16	from	from	ADP
ftr-363	326	17	required	require	VERB
ftr-363	326	18	withholding	withholding	NOUN
ftr-363	326	19	on	on	ADP
ftr-363	326	20	employment	employment	NOUN
ftr-363	326	21	tax	tax	NOUN
ftr-363	326	22	returns	return	NOUN
ftr-363	326	23	.	.	PUNCT
ftr-363	327	1	of	of	ADP
ftr-363	327	2	this	this	DET
ftr-363	327	3	$	$	SYM
ftr-363	327	4	1.7	1.7	NUM
ftr-363	327	5	trillion	trillion	NUM
ftr-363	327	6	collected	collect	VERB
ftr-363	327	7	in	in	ADP
ftr-363	327	8	withholding	withholding	NOUN
ftr-363	327	9	and	and	CCONJ
ftr-363	327	10	fica	fica	PROPN
ftr-363	327	11	taxes	taxis	NOUN
ftr-363	327	12	approximately	approximately	ADV
ftr-363	327	13	$	$	SYM
ftr-363	327	14	778	778	NUM
ftr-363	327	15	billion	billion	NUM
ftr-363	327	16	was	be	AUX
ftr-363	327	17	collected	collect	VERB
ftr-363	327	18	for	for	ADP
ftr-363	327	19	social	social	ADJ
ftr-363	327	20	security	security	NOUN
ftr-363	327	21	and	and	CCONJ
ftr-363	327	22	medicare	medicare	PROPN
ftr-363	327	23	and	and	CCONJ
ftr-363	327	24	approximately	approximately	ADV
ftr-363	327	25	$	$	SYM
ftr-363	327	26	992	992	NUM
ftr-363	327	27	billion	billion	NUM
ftr-363	327	28	was	be	AUX
ftr-363	327	29	collected	collect	VERB
ftr-363	327	30	for	for	ADP
ftr-363	327	31	individual	individual	ADJ
ftr-363	327	32	withholding	withholding	NOUN
ftr-363	327	33	taxes	taxis	NOUN
ftr-363	327	34	.	.	PUNCT
ftr-363	327	35	”	"	PUNCT
ftr-363	328	1	)	)	PUNCT
ftr-363	328	2	61	61	NUM
ftr-363	328	3	.	.	PUNCT
ftr-363	329	1	see	see	VERB
ftr-363	329	2	generally	generally	ADV
ftr-363	329	3	,	,	PUNCT
ftr-363	329	4	e.g.	e.g.	ADV
ftr-363	329	5	,	,	PUNCT
ftr-363	329	6	edward	edward	PROPN
ftr-363	329	7	k.	k.	PROPN
ftr-363	329	8	cheng	cheng	PROPN
ftr-363	329	9	,	,	PUNCT
ftr-363	329	10	structural	structural	ADJ
ftr-363	329	11	laws	law	NOUN
ftr-363	329	12	and	and	CCONJ
ftr-363	329	13	the	the	DET
ftr-363	329	14	puzzle	puzzle	NOUN
ftr-363	329	15	of	of	ADP
ftr-363	329	16	regulating	regulate	VERB
ftr-363	329	17	behavior	behavior	NOUN
ftr-363	329	18	,	,	PUNCT
ftr-363	329	19	100	100	NUM
ftr-363	329	20	nw	nw	X
ftr-363	329	21	.	.	PUNCT
ftr-363	329	22	u.	u.	PROPN
ftr-363	329	23	l.	l.	PROPN
ftr-363	329	24	rev	rev	PROPN
ftr-363	329	25	.	.	PROPN
ftr-363	330	1	655	655	NUM
ftr-363	330	2	(	(	PUNCT
ftr-363	330	3	2006	2006	NUM
ftr-363	330	4	)	)	PUNCT
ftr-363	330	5	;	;	PUNCT
ftr-363	331	1	leandra	leandra	PROPN
ftr-363	331	2	lederman	lederman	PROPN
ftr-363	331	3	,	,	PUNCT
ftr-363	331	4	statutory	statutory	ADJ
ftr-363	331	5	speed	speed	NOUN
ftr-363	331	6	bumps	bump	NOUN
ftr-363	331	7	:	:	PUNCT
ftr-363	331	8	the	the	DET
ftr-363	331	9	roles	role	NOUN
ftr-363	331	10	third	third	ADJ
ftr-363	331	11	parties	party	NOUN
ftr-363	331	12	play	play	VERB
ftr-363	331	13	in	in	ADP
ftr-363	331	14	tax	tax	NOUN
ftr-363	331	15	compliance	compliance	NOUN
ftr-363	331	16	,	,	PUNCT
ftr-363	331	17	60	60	NUM
ftr-363	331	18	stan	stan	PROPN
ftr-363	331	19	.	.	PUNCT
ftr-363	332	1	l.	l.	PROPN
ftr-363	332	2	rev	rev	PROPN
ftr-363	332	3	.	.	PROPN
ftr-363	332	4	695	695	NUM
ftr-363	332	5	(	(	PUNCT
ftr-363	332	6	2007	2007	NUM
ftr-363	332	7	)	)	PUNCT
ftr-363	332	8	;	;	PUNCT
ftr-363	332	9	richard	richard	PROPN
ftr-363	332	10	h.	h.	PROPN
ftr-363	332	11	thaler	thaler	PROPN
ftr-363	332	12	&	&	CCONJ
ftr-363	332	13	cass	cass	PROPN
ftr-363	332	14	r.	r.	PROPN
ftr-363	332	15	sunstein	sunstein	PROPN
ftr-363	332	16	,	,	PUNCT
ftr-363	332	17	nudge	nudge	VERB
ftr-363	332	18	:	:	PUNCT
ftr-363	332	19	improving	improve	VERB
ftr-363	332	20	decisions	decision	NOUN
ftr-363	332	21	about	about	ADP
ftr-363	332	22	health	health	NOUN
ftr-363	332	23	,	,	PUNCT
ftr-363	332	24	wealth	wealth	NOUN
ftr-363	332	25	,	,	PUNCT
ftr-363	332	26	and	and	CCONJ
ftr-363	332	27	happiness	happiness	NOUN
ftr-363	332	28	(	(	PUNCT
ftr-363	332	29	2008	2008	NUM
ftr-363	332	30	)	)	PUNCT
ftr-363	332	31	;	;	PUNCT
ftr-363	332	32	erich	erich	PROPN
ftr-363	332	33	kirchler	kirchler	PROPN
ftr-363	332	34	,	,	PUNCT
ftr-363	332	35	the	the	DET
ftr-363	332	36	economic	economic	ADJ
ftr-363	332	37	psychology	psychology	NOUN
ftr-363	332	38	of	of	ADP
ftr-363	332	39	tax	tax	NOUN
ftr-363	332	40	behavior	behavior	NOUN
ftr-363	332	41	(	(	PUNCT
ftr-363	332	42	2007	2007	NUM
ftr-363	332	43	)	)	PUNCT
ftr-363	332	44	.	.	PUNCT
ftr-363	333	1	2011	2011	NUM
ftr-363	333	2	]	]	PUNCT
ftr-363	333	3	transparency	transparency	NOUN
ftr-363	333	4	in	in	ADP
ftr-363	333	5	private	private	ADJ
ftr-363	333	6	collection	collection	NOUN
ftr-363	333	7	of	of	ADP
ftr-363	333	8	federal	federal	ADJ
ftr-363	333	9	taxes	taxis	NOUN
ftr-363	333	10	777	777	NUM
ftr-363	333	11	one	one	NUM
ftr-363	333	12	of	of	ADP
ftr-363	333	13	the	the	DET
ftr-363	333	14	most	most	ADV
ftr-363	333	15	common	common	ADJ
ftr-363	333	16	ways	way	NOUN
ftr-363	333	17	in	in	ADP
ftr-363	333	18	which	which	PRON
ftr-363	333	19	businesses	business	NOUN
ftr-363	333	20	collect	collect	VERB
ftr-363	333	21	excise	excise	NOUN
ftr-363	333	22	taxes	taxis	NOUN
ftr-363	333	23	on	on	ADP
ftr-363	333	24	the	the	DET
ftr-363	333	25	government	government	NOUN
ftr-363	333	26	’s	’s	PART
ftr-363	333	27	behalf	behalf	NOUN
ftr-363	333	28	involves	involve	VERB
ftr-363	333	29	telephone	telephone	NOUN
ftr-363	333	30	companies	company	NOUN
ftr-363	333	31	.	.	PUNCT
ftr-363	334	1	for	for	ADP
ftr-363	334	2	example	example	NOUN
ftr-363	334	3	,	,	PUNCT
ftr-363	334	4	telephone	telephone	NOUN
ftr-363	334	5	companies	company	NOUN
ftr-363	334	6	collect	collect	VERB
ftr-363	334	7	most	most	ADJ
ftr-363	334	8	of	of	ADP
ftr-363	334	9	the	the	DET
ftr-363	334	10	communications	communication	NOUN
ftr-363	334	11	excise	excise	VERB
ftr-363	334	12	tax62	tax62	NOUN
ftr-363	334	13	as	as	SCONJ
ftr-363	334	14	they	they	PRON
ftr-363	334	15	collect	collect	VERB
ftr-363	334	16	telephone	telephone	NOUN
ftr-363	334	17	bill	bill	NOUN
ftr-363	334	18	payments	payment	NOUN
ftr-363	334	19	from	from	ADP
ftr-363	334	20	their	their	PRON
ftr-363	334	21	customers	customer	NOUN
ftr-363	334	22	,	,	PUNCT
ftr-363	334	23	simply	simply	ADV
ftr-363	334	24	adding	add	VERB
ftr-363	334	25	the	the	DET
ftr-363	334	26	excise	excise	NOUN
ftr-363	334	27	tax	tax	NOUN
ftr-363	334	28	to	to	ADP
ftr-363	334	29	the	the	DET
ftr-363	334	30	amount	amount	NOUN
ftr-363	334	31	of	of	ADP
ftr-363	334	32	the	the	DET
ftr-363	334	33	bill.63	bill.63	NOUN
ftr-363	334	34	the	the	DET
ftr-363	334	35	bill	bill	NOUN
ftr-363	334	36	clearly	clearly	ADV
ftr-363	334	37	details	detail	VERB
ftr-363	334	38	the	the	DET
ftr-363	334	39	amount	amount	NOUN
ftr-363	334	40	of	of	ADP
ftr-363	334	41	the	the	DET
ftr-363	334	42	excise	excise	NOUN
ftr-363	334	43	tax	tax	NOUN
ftr-363	334	44	,	,	PUNCT
ftr-363	334	45	separating	separate	VERB
ftr-363	334	46	the	the	DET
ftr-363	334	47	amount	amount	NOUN
ftr-363	334	48	from	from	ADP
ftr-363	334	49	the	the	DET
ftr-363	334	50	bill	bill	NOUN
ftr-363	334	51	’s	’s	PART
ftr-363	334	52	total	total	NOUN
ftr-363	334	53	.	.	PUNCT
ftr-363	335	1	upon	upon	SCONJ
ftr-363	335	2	receipt	receipt	NOUN
ftr-363	335	3	of	of	ADP
ftr-363	335	4	payment	payment	NOUN
ftr-363	335	5	,	,	PUNCT
ftr-363	335	6	the	the	DET
ftr-363	335	7	telephone	telephone	NOUN
ftr-363	335	8	company	company	NOUN
ftr-363	335	9	sets	set	VERB
ftr-363	335	10	aside	aside	ADV
ftr-363	335	11	the	the	DET
ftr-363	335	12	portion	portion	NOUN
ftr-363	335	13	of	of	ADP
ftr-363	335	14	the	the	DET
ftr-363	335	15	payment	payment	NOUN
ftr-363	335	16	that	that	PRON
ftr-363	335	17	represents	represent	VERB
ftr-363	335	18	the	the	DET
ftr-363	335	19	tax	tax	NOUN
ftr-363	335	20	.	.	PUNCT
ftr-363	336	1	the	the	DET
ftr-363	336	2	telephone	telephone	NOUN
ftr-363	336	3	company	company	NOUN
ftr-363	336	4	then	then	ADV
ftr-363	336	5	reports	report	VERB
ftr-363	336	6	the	the	DET
ftr-363	336	7	excise	excise	NOUN
ftr-363	336	8	tax	tax	NOUN
ftr-363	336	9	to	to	ADP
ftr-363	336	10	the	the	DET
ftr-363	336	11	irs	irs	PROPN
ftr-363	336	12	on	on	ADP
ftr-363	336	13	a	a	DET
ftr-363	336	14	form	form	NOUN
ftr-363	336	15	720	720	NUM
ftr-363	336	16	,	,	PUNCT
ftr-363	336	17	which	which	PRON
ftr-363	336	18	is	be	AUX
ftr-363	336	19	filed	file	VERB
ftr-363	336	20	by	by	ADP
ftr-363	336	21	the	the	DET
ftr-363	336	22	telephone	telephone	NOUN
ftr-363	336	23	company	company	NOUN
ftr-363	336	24	on	on	ADP
ftr-363	336	25	a	a	DET
ftr-363	336	26	quarterly	quarterly	ADJ
ftr-363	336	27	basis	basis	NOUN
ftr-363	336	28	.	.	PUNCT
ftr-363	337	1	payments	payment	NOUN
ftr-363	337	2	of	of	ADP
ftr-363	337	3	the	the	DET
ftr-363	337	4	communications	communication	NOUN
ftr-363	337	5	excise	excise	NOUN
ftr-363	337	6	tax	tax	NOUN
ftr-363	337	7	occur	occur	VERB
ftr-363	337	8	along	along	ADP
ftr-363	337	9	with	with	ADP
ftr-363	337	10	the	the	DET
ftr-363	337	11	filing	filing	NOUN
ftr-363	337	12	of	of	ADP
ftr-363	337	13	the	the	DET
ftr-363	337	14	form	form	NOUN
ftr-363	337	15	720.64	720.64	NUM
ftr-363	337	16	at	at	ADP
ftr-363	337	17	present	present	ADJ
ftr-363	337	18	the	the	DET
ftr-363	337	19	form	form	NOUN
ftr-363	337	20	720	720	NUM
ftr-363	337	21	reports	report	NOUN
ftr-363	337	22	both	both	DET
ftr-363	337	23	excise	excise	NOUN
ftr-363	337	24	taxes	taxis	NOUN
ftr-363	337	25	collected	collect	VERB
ftr-363	337	26	by	by	ADP
ftr-363	337	27	the	the	DET
ftr-363	337	28	entity	entity	NOUN
ftr-363	337	29	from	from	ADP
ftr-363	337	30	others	other	NOUN
ftr-363	337	31	as	as	ADV
ftr-363	337	32	well	well	ADV
ftr-363	337	33	as	as	ADP
ftr-363	337	34	excise	excise	NOUN
ftr-363	337	35	taxes	taxis	NOUN
ftr-363	337	36	for	for	ADP
ftr-363	337	37	which	which	PRON
ftr-363	337	38	an	an	DET
ftr-363	337	39	entity	entity	NOUN
ftr-363	337	40	has	have	VERB
ftr-363	337	41	its	its	PRON
ftr-363	337	42	own	own	ADJ
ftr-363	337	43	liability	liability	NOUN
ftr-363	337	44	.	.	PUNCT
ftr-363	338	1	proposed	propose	VERB
ftr-363	338	2	revisions	revision	NOUN
ftr-363	338	3	to	to	PART
ftr-363	338	4	form	form	VERB
ftr-363	338	5	720	720	NUM
ftr-363	338	6	to	to	PART
ftr-363	338	7	create	create	VERB
ftr-363	338	8	a	a	DET
ftr-363	338	9	new	new	ADJ
ftr-363	338	10	form	form	NOUN
ftr-363	338	11	specifically	specifically	ADV
ftr-363	338	12	for	for	ADP
ftr-363	338	13	reporting	report	VERB
ftr-363	338	14	collected	collect	VERB
ftr-363	338	15	taxes	taxis	NOUN
ftr-363	338	16	are	be	AUX
ftr-363	338	17	discussed	discuss	VERB
ftr-363	338	18	in	in	ADP
ftr-363	338	19	more	more	ADJ
ftr-363	338	20	detail	detail	NOUN
ftr-363	338	21	below	below	ADV
ftr-363	338	22	.	.	PUNCT
ftr-363	339	1	the	the	DET
ftr-363	339	2	most	most	ADV
ftr-363	339	3	important	important	ADJ
ftr-363	339	4	taxes	taxis	NOUN
ftr-363	339	5	commonly	commonly	ADV
ftr-363	339	6	collected	collect	VERB
ftr-363	339	7	by	by	ADP
ftr-363	339	8	business	business	NOUN
ftr-363	339	9	entities	entity	NOUN
ftr-363	339	10	are	be	AUX
ftr-363	339	11	employment	employment	NOUN
ftr-363	339	12	taxes	taxis	NOUN
ftr-363	339	13	—	—	PUNCT
ftr-363	339	14	social	social	ADJ
ftr-363	339	15	security	security	NOUN
ftr-363	339	16	taxes	taxis	NOUN
ftr-363	339	17	and	and	CCONJ
ftr-363	339	18	medicare	medicare	NOUN
ftr-363	339	19	taxes	taxis	NOUN
ftr-363	339	20	—	—	PUNCT
ftr-363	339	21	and	and	CCONJ
ftr-363	339	22	income	income	NOUN
ftr-363	339	23	taxes	taxis	NOUN
ftr-363	339	24	on	on	ADP
ftr-363	339	25	wages	wage	NOUN
ftr-363	339	26	of	of	ADP
ftr-363	339	27	employees	employee	NOUN
ftr-363	339	28	withheld	withhold	VERB
ftr-363	339	29	by	by	ADP
ftr-363	339	30	their	their	PRON
ftr-363	339	31	employer	employer	NOUN
ftr-363	339	32	for	for	ADP
ftr-363	339	33	the	the	DET
ftr-363	339	34	benefit	benefit	NOUN
ftr-363	339	35	of	of	ADP
ftr-363	339	36	the	the	DET
ftr-363	339	37	united	united	PROPN
ftr-363	339	38	states	states	PROPN
ftr-363	339	39	.	.	PUNCT
ftr-363	340	1	with	with	ADP
ftr-363	340	2	respect	respect	NOUN
ftr-363	340	3	to	to	ADP
ftr-363	340	4	these	these	DET
ftr-363	340	5	taxes	taxis	NOUN
ftr-363	340	6	,	,	PUNCT
ftr-363	340	7	the	the	DET
ftr-363	340	8	employer	employer	NOUN
ftr-363	340	9	calculates	calculate	VERB
ftr-363	340	10	the	the	DET
ftr-363	340	11	amount	amount	NOUN
ftr-363	340	12	of	of	ADP
ftr-363	340	13	taxes	taxis	NOUN
ftr-363	340	14	it	it	PRON
ftr-363	340	15	should	should	AUX
ftr-363	340	16	withhold	withhold	VERB
ftr-363	340	17	from	from	ADP
ftr-363	340	18	each	each	DET
ftr-363	340	19	employee	employee	NOUN
ftr-363	340	20	’s	’s	PART
ftr-363	340	21	paycheck	paycheck	NOUN
ftr-363	340	22	.	.	PUNCT
ftr-363	341	1	each	each	DET
ftr-363	341	2	time	time	NOUN
ftr-363	341	3	the	the	DET
ftr-363	341	4	employer	employer	NOUN
ftr-363	341	5	pays	pay	VERB
ftr-363	341	6	its	its	PRON
ftr-363	341	7	employees	employee	NOUN
ftr-363	341	8	,	,	PUNCT
ftr-363	341	9	it	it	PRON
ftr-363	341	10	pays	pay	VERB
ftr-363	341	11	them	they	PRON
ftr-363	341	12	the	the	DET
ftr-363	341	13	net	net	ADJ
ftr-363	341	14	amount	amount	NOUN
ftr-363	341	15	of	of	ADP
ftr-363	341	16	wages	wage	NOUN
ftr-363	341	17	after	after	ADP
ftr-363	341	18	withholding	withhold	VERB
ftr-363	341	19	income	income	NOUN
ftr-363	341	20	and	and	CCONJ
ftr-363	341	21	social	social	ADJ
ftr-363	341	22	security	security	NOUN
ftr-363	341	23	taxes	taxis	NOUN
ftr-363	341	24	and	and	CCONJ
ftr-363	341	25	any	any	DET
ftr-363	341	26	other	other	ADJ
ftr-363	341	27	deductions.65	deductions.65	NOUN
ftr-363	341	28	the	the	DET
ftr-363	341	29	employer	employer	NOUN
ftr-363	341	30	should	should	AUX
ftr-363	341	31	set	set	VERB
ftr-363	341	32	aside	aside	ADP
ftr-363	341	33	the	the	DET
ftr-363	341	34	money	money	NOUN
ftr-363	341	35	it	it	PRON
ftr-363	341	36	holds	hold	VERB
ftr-363	341	37	back	back	ADV
ftr-363	341	38	from	from	ADP
ftr-363	341	39	the	the	DET
ftr-363	341	40	employees	employee	NOUN
ftr-363	341	41	for	for	ADP
ftr-363	341	42	payment	payment	NOUN
ftr-363	341	43	of	of	ADP
ftr-363	341	44	their	their	PRON
ftr-363	341	45	income	income	NOUN
ftr-363	341	46	and	and	CCONJ
ftr-363	341	47	social	social	ADJ
ftr-363	341	48	security	security	NOUN
ftr-363	341	49	taxes.66	taxes.66	NOUN
ftr-363	341	50	unlike	unlike	ADP
ftr-363	341	51	excise	excise	NOUN
ftr-363	341	52	taxes	taxis	NOUN
ftr-363	341	53	,	,	PUNCT
ftr-363	341	54	where	where	SCONJ
ftr-363	341	55	the	the	DET
ftr-363	341	56	entity	entity	NOUN
ftr-363	341	57	actually	actually	ADV
ftr-363	341	58	collects	collect	VERB
ftr-363	341	59	the	the	DET
ftr-363	341	60	taxes	taxis	NOUN
ftr-363	341	61	from	from	ADP
ftr-363	341	62	a	a	DET
ftr-363	341	63	third	third	ADJ
ftr-363	341	64	party	party	NOUN
ftr-363	341	65	,	,	PUNCT
ftr-363	341	66	the	the	DET
ftr-363	341	67	employer	employer	NOUN
ftr-363	341	68	“	"	PUNCT
ftr-363	341	69	collects	collect	VERB
ftr-363	341	70	”	"	PUNCT
ftr-363	341	71	these	these	DET
ftr-363	341	72	taxes	taxis	NOUN
ftr-363	341	73	from	from	ADP
ftr-363	341	74	itself	itself	PRON
ftr-363	341	75	.	.	PUNCT
ftr-363	342	1	the	the	DET
ftr-363	342	2	theory	theory	NOUN
ftr-363	342	3	is	be	AUX
ftr-363	342	4	that	that	SCONJ
ftr-363	342	5	an	an	DET
ftr-363	342	6	employer	employer	NOUN
ftr-363	342	7	with	with	ADP
ftr-363	342	8	a	a	DET
ftr-363	342	9	gross	gross	ADJ
ftr-363	342	10	payroll	payroll	NOUN
ftr-363	342	11	of	of	ADP
ftr-363	342	12	$	$	SYM
ftr-363	342	13	10,000	10,000	NUM
ftr-363	342	14	will	will	AUX
ftr-363	342	15	have	have	VERB
ftr-363	342	16	$	$	SYM
ftr-363	342	17	10,000	10,000	NUM
ftr-363	342	18	with	with	ADP
ftr-363	342	19	which	which	PRON
ftr-363	342	20	to	to	PART
ftr-363	342	21	pay	pay	VERB
ftr-363	342	22	the	the	DET
ftr-363	342	23	wages	wage	NOUN
ftr-363	342	24	.	.	PUNCT
ftr-363	343	1	it	it	PRON
ftr-363	343	2	will	will	AUX
ftr-363	343	3	pay	pay	VERB
ftr-363	343	4	$	$	SYM
ftr-363	343	5	7,000	7,000	NUM
ftr-363	343	6	to	to	ADP
ftr-363	343	7	its	its	PRON
ftr-363	343	8	employees	employee	NOUN
ftr-363	343	9	and	and	CCONJ
ftr-363	343	10	place	place	VERB
ftr-363	343	11	the	the	DET
ftr-363	343	12	other	other	ADJ
ftr-363	343	13	$	$	SYM
ftr-363	343	14	3,000	3,000	NUM
ftr-363	343	15	62	62	NUM
ftr-363	343	16	.	.	PUNCT
ftr-363	344	1	irc	irc	AUX
ftr-363	344	2	§	§	PROPN
ftr-363	344	3	4251	4251	NUM
ftr-363	344	4	imposes	impose	VERB
ftr-363	344	5	a	a	DET
ftr-363	344	6	tax	tax	NOUN
ftr-363	344	7	on	on	ADP
ftr-363	344	8	communications	communication	NOUN
ftr-363	344	9	services	service	NOUN
ftr-363	344	10	,	,	PUNCT
ftr-363	344	11	including	include	VERB
ftr-363	344	12	local	local	ADJ
ftr-363	344	13	telephone	telephone	NOUN
ftr-363	344	14	service	service	NOUN
ftr-363	344	15	,	,	PUNCT
ftr-363	344	16	toll	toll	NOUN
ftr-363	344	17	telephone	telephone	NOUN
ftr-363	344	18	service	service	NOUN
ftr-363	344	19	,	,	PUNCT
ftr-363	344	20	and	and	CCONJ
ftr-363	344	21	teletypewriter	teletypewriter	NOUN
ftr-363	344	22	exchange	exchange	PROPN
ftr-363	344	23	service	service	NOUN
ftr-363	344	24	.	.	PUNCT
ftr-363	345	1	63	63	NUM
ftr-363	345	2	.	.	PUNCT
ftr-363	345	3	irc	irc	AUX
ftr-363	345	4	§	§	PROPN
ftr-363	345	5	4291	4291	NUM
ftr-363	345	6	(	(	PUNCT
ftr-363	345	7	“	"	PUNCT
ftr-363	345	8	[	[	X
ftr-363	345	9	e]very	e]very	ADP
ftr-363	345	10	person	person	NOUN
ftr-363	345	11	receiving	receive	VERB
ftr-363	345	12	any	any	DET
ftr-363	345	13	payment	payment	NOUN
ftr-363	345	14	for	for	ADP
ftr-363	345	15	facilities	facility	NOUN
ftr-363	345	16	or	or	CCONJ
ftr-363	345	17	services	service	NOUN
ftr-363	345	18	on	on	ADP
ftr-363	345	19	which	which	PRON
ftr-363	345	20	a	a	DET
ftr-363	345	21	tax	tax	NOUN
ftr-363	345	22	is	be	AUX
ftr-363	345	23	imposed	impose	VERB
ftr-363	345	24	upon	upon	SCONJ
ftr-363	345	25	the	the	DET
ftr-363	345	26	payor	payor	NOUN
ftr-363	345	27	thereof	thereof	ADV
ftr-363	345	28	under	under	ADP
ftr-363	345	29	this	this	DET
ftr-363	345	30	chapter	chapter	NOUN
ftr-363	345	31	shall	shall	AUX
ftr-363	345	32	collect	collect	VERB
ftr-363	345	33	the	the	DET
ftr-363	345	34	amount	amount	NOUN
ftr-363	345	35	of	of	ADP
ftr-363	345	36	the	the	DET
ftr-363	345	37	tax	tax	NOUN
ftr-363	345	38	from	from	ADP
ftr-363	345	39	the	the	DET
ftr-363	345	40	person	person	NOUN
ftr-363	345	41	making	make	VERB
ftr-363	345	42	such	such	ADJ
ftr-363	345	43	payment	payment	NOUN
ftr-363	345	44	.	.	PUNCT
ftr-363	345	45	”	"	PUNCT
ftr-363	345	46	)	)	PUNCT
ftr-363	345	47	.	.	PUNCT
ftr-363	346	1	airlines	airline	NOUN
ftr-363	346	2	use	use	VERB
ftr-363	346	3	a	a	DET
ftr-363	346	4	similar	similar	ADJ
ftr-363	346	5	system	system	NOUN
ftr-363	346	6	as	as	SCONJ
ftr-363	346	7	they	they	PRON
ftr-363	346	8	collect	collect	VERB
ftr-363	346	9	the	the	DET
ftr-363	346	10	airline	airline	NOUN
ftr-363	346	11	excise	excise	NOUN
ftr-363	346	12	tax	tax	NOUN
ftr-363	346	13	from	from	ADP
ftr-363	346	14	their	their	PRON
ftr-363	346	15	customers	customer	NOUN
ftr-363	346	16	.	.	PUNCT
ftr-363	347	1	the	the	DET
ftr-363	347	2	amount	amount	NOUN
ftr-363	347	3	of	of	ADP
ftr-363	347	4	the	the	DET
ftr-363	347	5	excise	excise	NOUN
ftr-363	347	6	tax	tax	NOUN
ftr-363	347	7	is	be	AUX
ftr-363	347	8	added	add	VERB
ftr-363	347	9	to	to	ADP
ftr-363	347	10	the	the	DET
ftr-363	347	11	cost	cost	NOUN
ftr-363	347	12	of	of	ADP
ftr-363	347	13	the	the	DET
ftr-363	347	14	ticket	ticket	NOUN
ftr-363	347	15	and	and	CCONJ
ftr-363	347	16	collected	collect	VERB
ftr-363	347	17	at	at	ADP
ftr-363	347	18	the	the	DET
ftr-363	347	19	time	time	NOUN
ftr-363	347	20	of	of	ADP
ftr-363	347	21	purchase	purchase	NOUN
ftr-363	347	22	.	.	PUNCT
ftr-363	348	1	64	64	NUM
ftr-363	348	2	.	.	PUNCT
ftr-363	349	1	irs	irs	PROPN
ftr-363	349	2	,	,	PUNCT
ftr-363	349	3	instructions	instruction	NOUN
ftr-363	349	4	for	for	ADP
ftr-363	349	5	form	form	NOUN
ftr-363	349	6	720	720	NUM
ftr-363	349	7	(	(	PUNCT
ftr-363	349	8	rev	rev	PROPN
ftr-363	349	9	.	.	PROPN
ftr-363	349	10	july	july	PROPN
ftr-363	349	11	2010	2010	NUM
ftr-363	349	12	)	)	PUNCT
ftr-363	349	13	(	(	PUNCT
ftr-363	349	14	“	"	PUNCT
ftr-363	349	15	use	use	VERB
ftr-363	349	16	form	form	NOUN
ftr-363	349	17	720	720	NUM
ftr-363	349	18	and	and	CCONJ
ftr-363	349	19	attachments	attachment	NOUN
ftr-363	349	20	to	to	PART
ftr-363	349	21	report	report	VERB
ftr-363	349	22	liability	liability	NOUN
ftr-363	349	23	by	by	ADP
ftr-363	349	24	irs	irs	PROPN
ftr-363	349	25	no	no	INTJ
ftr-363	349	26	.	.	PUNCT
ftr-363	350	1	and	and	CCONJ
ftr-363	350	2	pay	pay	VERB
ftr-363	350	3	the	the	DET
ftr-363	350	4	excise	excise	NOUN
ftr-363	350	5	taxes	taxis	NOUN
ftr-363	350	6	listed	list	VERB
ftr-363	350	7	on	on	ADP
ftr-363	350	8	the	the	DET
ftr-363	350	9	form	form	NOUN
ftr-363	350	10	.	.	PUNCT
ftr-363	350	11	”	"	PUNCT
ftr-363	350	12	)	)	PUNCT
ftr-363	350	13	.	.	PUNCT
ftr-363	351	1	65	65	NUM
ftr-363	351	2	.	.	PUNCT
ftr-363	352	1	irs	irs	PROPN
ftr-363	352	2	,	,	PUNCT
ftr-363	352	3	publication	publication	NOUN
ftr-363	352	4	15	15	NUM
ftr-363	352	5	:	:	PUNCT
ftr-363	352	6	(	(	PUNCT
ftr-363	352	7	circular	circular	ADJ
ftr-363	352	8	e	e	NOUN
ftr-363	352	9	)	)	PUNCT
ftr-363	352	10	,	,	PUNCT
ftr-363	352	11	employer	employer	NOUN
ftr-363	352	12	’s	’s	PART
ftr-363	352	13	tax	tax	NOUN
ftr-363	352	14	guide	guide	NOUN
ftr-363	352	15	,	,	PUNCT
ftr-363	352	16	available	available	ADJ
ftr-363	352	17	at	at	ADP
ftr-363	352	18	http://www.irs.gov/pub/irs-pdf/p15.pdf	http://www.irs.gov/pub/irs-pdf/p15.pdf	PROPN
ftr-363	352	19	.	.	PUNCT
ftr-363	353	1	66	66	NUM
ftr-363	353	2	.	.	PUNCT
ftr-363	354	1	i	i	PRON
ftr-363	354	2	d.	d.	VERB
ftr-363	354	3	there	there	PRON
ftr-363	354	4	may	may	AUX
ftr-363	354	5	be	be	AUX
ftr-363	354	6	instances	instance	NOUN
ftr-363	354	7	in	in	ADP
ftr-363	354	8	which	which	PRON
ftr-363	354	9	the	the	DET
ftr-363	354	10	entity	entity	NOUN
ftr-363	354	11	need	need	AUX
ftr-363	354	12	not	not	PART
ftr-363	354	13	set	set	VERB
ftr-363	354	14	this	this	DET
ftr-363	354	15	money	money	NOUN
ftr-363	354	16	aside	aside	ADV
ftr-363	354	17	in	in	ADP
ftr-363	354	18	a	a	DET
ftr-363	354	19	separate	separate	ADJ
ftr-363	354	20	account	account	NOUN
ftr-363	354	21	,	,	PUNCT
ftr-363	354	22	but	but	CCONJ
ftr-363	354	23	can	can	AUX
ftr-363	354	24	continue	continue	VERB
ftr-363	354	25	to	to	PART
ftr-363	354	26	hold	hold	VERB
ftr-363	354	27	it	it	PRON
ftr-363	354	28	in	in	ADP
ftr-363	354	29	the	the	DET
ftr-363	354	30	entity	entity	NOUN
ftr-363	354	31	’s	’s	PART
ftr-363	354	32	general	general	ADJ
ftr-363	354	33	account	account	NOUN
ftr-363	354	34	.	.	PUNCT
ftr-363	355	1	778	778	NUM
ftr-363	355	2	florida	florida	PROPN
ftr-363	355	3	tax	tax	NOUN
ftr-363	355	4	review	review	NOUN
ftr-363	355	5	[	[	X
ftr-363	355	6	vol	vol	NOUN
ftr-363	355	7	.	.	PUNCT
ftr-363	355	8	10:10	10:10	NUM
ftr-363	355	9	into	into	ADP
ftr-363	355	10	a	a	DET
ftr-363	355	11	trust	trust	NOUN
ftr-363	355	12	account	account	NOUN
ftr-363	355	13	and	and	CCONJ
ftr-363	355	14	in	in	ADP
ftr-363	355	15	such	such	DET
ftr-363	355	16	a	a	DET
ftr-363	355	17	manner	manner	NOUN
ftr-363	355	18	collect	collect	VERB
ftr-363	355	19	the	the	DET
ftr-363	355	20	taxes.67	taxes.67	NOUN
ftr-363	355	21	since	since	SCONJ
ftr-363	355	22	some	some	DET
ftr-363	355	23	employers	employer	NOUN
ftr-363	355	24	may	may	AUX
ftr-363	355	25	have	have	AUX
ftr-363	355	26	only	only	ADV
ftr-363	355	27	have	have	VERB
ftr-363	355	28	$	$	SYM
ftr-363	355	29	7,000	7,000	NUM
ftr-363	355	30	at	at	ADP
ftr-363	355	31	the	the	DET
ftr-363	355	32	time	time	NOUN
ftr-363	355	33	of	of	ADP
ftr-363	355	34	the	the	DET
ftr-363	355	35	payment	payment	NOUN
ftr-363	355	36	of	of	ADP
ftr-363	355	37	payroll	payroll	NOUN
ftr-363	355	38	,	,	PUNCT
ftr-363	355	39	the	the	DET
ftr-363	355	40	concept	concept	NOUN
ftr-363	355	41	of	of	ADP
ftr-363	355	42	collected	collect	VERB
ftr-363	355	43	taxes	taxis	NOUN
ftr-363	355	44	sometimes	sometimes	ADV
ftr-363	355	45	breaks	break	VERB
ftr-363	355	46	down	down	ADP
ftr-363	355	47	when	when	SCONJ
ftr-363	355	48	cash	cash	NOUN
ftr-363	355	49	poor	poor	ADJ
ftr-363	355	50	employers	employer	NOUN
ftr-363	355	51	lack	lack	VERB
ftr-363	355	52	the	the	DET
ftr-363	355	53	resources	resource	NOUN
ftr-363	355	54	necessary	necessary	ADJ
ftr-363	355	55	to	to	PART
ftr-363	355	56	satisfy	satisfy	VERB
ftr-363	355	57	the	the	DET
ftr-363	355	58	tax	tax	NOUN
ftr-363	355	59	obligations	obligation	NOUN
ftr-363	355	60	of	of	ADP
ftr-363	355	61	its	its	PRON
ftr-363	355	62	employees	employee	NOUN
ftr-363	355	63	.	.	PUNCT
ftr-363	356	1	the	the	DET
ftr-363	356	2	law	law	NOUN
ftr-363	356	3	,	,	PUNCT
ftr-363	356	4	however	however	ADV
ftr-363	356	5	,	,	PUNCT
ftr-363	356	6	does	do	AUX
ftr-363	356	7	not	not	PART
ftr-363	356	8	distinguish	distinguish	VERB
ftr-363	356	9	between	between	ADP
ftr-363	356	10	taxes	taxis	NOUN
ftr-363	356	11	collected	collect	VERB
ftr-363	356	12	from	from	ADP
ftr-363	356	13	third	third	ADJ
ftr-363	356	14	parties	party	NOUN
ftr-363	356	15	as	as	ADP
ftr-363	356	16	part	part	NOUN
ftr-363	356	17	of	of	ADP
ftr-363	356	18	an	an	DET
ftr-363	356	19	excise	excise	NOUN
ftr-363	356	20	tax	tax	NOUN
ftr-363	356	21	and	and	CCONJ
ftr-363	356	22	taxes	taxis	NOUN
ftr-363	356	23	collected	collect	VERB
ftr-363	356	24	from	from	ADP
ftr-363	356	25	employees	employee	NOUN
ftr-363	356	26	to	to	PART
ftr-363	356	27	satisfy	satisfy	VERB
ftr-363	356	28	the	the	DET
ftr-363	356	29	employees	employee	NOUN
ftr-363	356	30	’	’	PART
ftr-363	356	31	income	income	NOUN
ftr-363	356	32	and	and	CCONJ
ftr-363	356	33	social	social	ADJ
ftr-363	356	34	security	security	NOUN
ftr-363	356	35	taxes.68	taxes.68	PUNCT
ftr-363	356	36	the	the	DET
ftr-363	356	37	public	public	ADJ
ftr-363	356	38	nature	nature	NOUN
ftr-363	356	39	of	of	ADP
ftr-363	356	40	the	the	DET
ftr-363	356	41	trust	trust	NOUN
ftr-363	356	42	comes	come	VERB
ftr-363	356	43	not	not	PART
ftr-363	356	44	only	only	ADV
ftr-363	356	45	from	from	ADP
ftr-363	356	46	the	the	DET
ftr-363	356	47	description	description	NOUN
ftr-363	356	48	of	of	ADP
ftr-363	356	49	the	the	DET
ftr-363	356	50	monies	monie	NOUN
ftr-363	356	51	held	hold	VERB
ftr-363	356	52	in	in	ADP
ftr-363	356	53	section	section	NOUN
ftr-363	356	54	7501	7501	NUM
ftr-363	356	55	but	but	CCONJ
ftr-363	356	56	also	also	ADV
ftr-363	356	57	in	in	ADP
ftr-363	356	58	the	the	DET
ftr-363	356	59	manner	manner	NOUN
ftr-363	356	60	in	in	ADP
ftr-363	356	61	which	which	PRON
ftr-363	356	62	the	the	DET
ftr-363	356	63	money	money	NOUN
ftr-363	356	64	is	be	AUX
ftr-363	356	65	treated	treat	VERB
ftr-363	356	66	once	once	ADV
ftr-363	356	67	collected	collect	VERB
ftr-363	356	68	.	.	PUNCT
ftr-363	357	1	when	when	SCONJ
ftr-363	357	2	a	a	DET
ftr-363	357	3	taxpayer	taxpayer	NOUN
ftr-363	357	4	pays	pay	VERB
ftr-363	357	5	a	a	DET
ftr-363	357	6	telephone	telephone	NOUN
ftr-363	357	7	bill	bill	NOUN
ftr-363	357	8	that	that	PRON
ftr-363	357	9	includes	include	VERB
ftr-363	357	10	the	the	DET
ftr-363	357	11	communications	communication	NOUN
ftr-363	357	12	excise	excise	NOUN
ftr-363	357	13	tax	tax	NOUN
ftr-363	357	14	,	,	PUNCT
ftr-363	357	15	the	the	DET
ftr-363	357	16	taxpayer	taxpayer	NOUN
ftr-363	357	17	’s	’s	PART
ftr-363	357	18	liability	liability	NOUN
ftr-363	357	19	ends	end	VERB
ftr-363	357	20	there	there	ADV
ftr-363	357	21	because	because	SCONJ
ftr-363	357	22	that	that	DET
ftr-363	357	23	taxpayer	taxpayer	NOUN
ftr-363	357	24	receives	receive	VERB
ftr-363	357	25	credit	credit	NOUN
ftr-363	357	26	for	for	ADP
ftr-363	357	27	the	the	DET
ftr-363	357	28	payment	payment	NOUN
ftr-363	357	29	of	of	ADP
ftr-363	357	30	the	the	DET
ftr-363	357	31	excise	excise	NOUN
ftr-363	357	32	tax	tax	NOUN
ftr-363	357	33	regardless	regardless	ADV
ftr-363	357	34	of	of	ADP
ftr-363	357	35	whether	whether	SCONJ
ftr-363	357	36	the	the	DET
ftr-363	357	37	telephone	telephone	NOUN
ftr-363	357	38	company	company	NOUN
ftr-363	357	39	actually	actually	ADV
ftr-363	357	40	pays	pay	VERB
ftr-363	357	41	over	over	ADP
ftr-363	357	42	the	the	DET
ftr-363	357	43	tax.69	tax.69	NOUN
ftr-363	357	44	similarly	similarly	ADV
ftr-363	357	45	,	,	PUNCT
ftr-363	357	46	the	the	DET
ftr-363	357	47	employee	employee	NOUN
ftr-363	357	48	whose	whose	DET
ftr-363	357	49	wages	wage	NOUN
ftr-363	357	50	are	be	AUX
ftr-363	357	51	withheld	withhold	VERB
ftr-363	357	52	does	do	AUX
ftr-363	357	53	not	not	PART
ftr-363	357	54	need	need	VERB
ftr-363	357	55	to	to	PART
ftr-363	357	56	worry	worry	VERB
ftr-363	357	57	about	about	ADP
ftr-363	357	58	whether	whether	SCONJ
ftr-363	357	59	the	the	DET
ftr-363	357	60	employer	employer	NOUN
ftr-363	357	61	pays	pay	VERB
ftr-363	357	62	the	the	DET
ftr-363	357	63	withheld	withhold	VERB
ftr-363	357	64	income	income	NOUN
ftr-363	357	65	and	and	CCONJ
ftr-363	357	66	social	social	ADJ
ftr-363	357	67	security	security	NOUN
ftr-363	357	68	taxes	taxis	NOUN
ftr-363	357	69	over	over	ADP
ftr-363	357	70	to	to	ADP
ftr-363	357	71	the	the	DET
ftr-363	357	72	irs	irs	PROPN
ftr-363	357	73	because	because	SCONJ
ftr-363	357	74	that	that	DET
ftr-363	357	75	employee	employee	NOUN
ftr-363	357	76	receives	receive	VERB
ftr-363	357	77	credit	credit	NOUN
ftr-363	357	78	for	for	ADP
ftr-363	357	79	the	the	DET
ftr-363	357	80	payment	payment	NOUN
ftr-363	357	81	regardless	regardless	ADV
ftr-363	357	82	of	of	ADP
ftr-363	357	83	whether	whether	SCONJ
ftr-363	357	84	the	the	DET
ftr-363	357	85	employer	employer	NOUN
ftr-363	357	86	pays	pay	VERB
ftr-363	357	87	over	over	ADP
ftr-363	357	88	the	the	DET
ftr-363	357	89	withheld	withhold	VERB
ftr-363	357	90	taxes.70	taxes.70	PRON
ftr-363	357	91	in	in	ADP
ftr-363	357	92	essence	essence	NOUN
ftr-363	357	93	the	the	DET
ftr-363	357	94	entity	entity	NOUN
ftr-363	357	95	67	67	NUM
ftr-363	357	96	.	.	PUNCT
ftr-363	358	1	see	see	VERB
ftr-363	358	2	infra	infra	NOUN
ftr-363	358	3	note	note	VERB
ftr-363	358	4	183	183	NUM
ftr-363	358	5	(	(	PUNCT
ftr-363	358	6	providing	provide	VERB
ftr-363	358	7	discussion	discussion	NOUN
ftr-363	358	8	of	of	ADP
ftr-363	358	9	begier	begier	NOUN
ftr-363	358	10	v.	v.	PROPN
ftr-363	358	11	irs	irs	PROPN
ftr-363	358	12	,	,	PUNCT
ftr-363	358	13	496	496	NUM
ftr-363	358	14	u.s	u.s	PROPN
ftr-363	358	15	.	.	PROPN
ftr-363	358	16	53	53	NUM
ftr-363	358	17	(	(	PUNCT
ftr-363	358	18	1990	1990	NUM
ftr-363	358	19	)	)	PUNCT
ftr-363	358	20	)	)	PUNCT
ftr-363	358	21	.	.	PUNCT
ftr-363	359	1	68	68	NUM
ftr-363	359	2	.	.	PUNCT
ftr-363	359	3	irc	irc	PROPN
ftr-363	359	4	§	§	PROPN
ftr-363	359	5	§	§	PROPN
ftr-363	359	6	6672	6672	NUM
ftr-363	359	7	,	,	PUNCT
ftr-363	359	8	7501	7501	NUM
ftr-363	359	9	(	(	PUNCT
ftr-363	359	10	both	both	PRON
ftr-363	359	11	addressing	address	VERB
ftr-363	359	12	collected	collect	VERB
ftr-363	359	13	taxes	taxis	NOUN
ftr-363	359	14	,	,	PUNCT
ftr-363	359	15	but	but	CCONJ
ftr-363	359	16	neither	neither	PRON
ftr-363	359	17	provision	provision	NOUN
ftr-363	359	18	specifying	specify	VERB
ftr-363	359	19	which	which	DET
ftr-363	359	20	type	type	NOUN
ftr-363	359	21	of	of	ADP
ftr-363	359	22	collected	collect	VERB
ftr-363	359	23	taxes	taxis	NOUN
ftr-363	359	24	)	)	PUNCT
ftr-363	359	25	.	.	PUNCT
ftr-363	360	1	states	state	NOUN
ftr-363	360	2	do	do	AUX
ftr-363	360	3	make	make	VERB
ftr-363	360	4	distinctions	distinction	NOUN
ftr-363	360	5	between	between	ADP
ftr-363	360	6	sales	sale	NOUN
ftr-363	360	7	taxes	taxis	NOUN
ftr-363	360	8	and	and	CCONJ
ftr-363	360	9	withholding	withhold	VERB
ftr-363	360	10	taxes	taxis	NOUN
ftr-363	360	11	which	which	PRON
ftr-363	360	12	can	can	AUX
ftr-363	360	13	ultimately	ultimately	ADV
ftr-363	360	14	only	only	ADV
ftr-363	360	15	be	be	AUX
ftr-363	360	16	attributed	attribute	VERB
ftr-363	360	17	to	to	ADP
ftr-363	360	18	this	this	DET
ftr-363	360	19	difference	difference	NOUN
ftr-363	360	20	.	.	PUNCT
ftr-363	361	1	see	see	VERB
ftr-363	361	2	,	,	PUNCT
ftr-363	361	3	e.g.	e.g.	ADV
ftr-363	361	4	,	,	PUNCT
ftr-363	361	5	fogg	fogg	PROPN
ftr-363	361	6	,	,	PUNCT
ftr-363	361	7	trust	trust	PROPN
ftr-363	361	8	,	,	PUNCT
ftr-363	361	9	supra	supra	PROPN
ftr-363	361	10	note	note	PROPN
ftr-363	361	11	13	13	NUM
ftr-363	361	12	,	,	PUNCT
ftr-363	361	13	at	at	ADP
ftr-363	361	14	418	418	NUM
ftr-363	361	15	app	app	NOUN
ftr-363	361	16	.	.	PUNCT
ftr-363	362	1	(	(	PUNCT
ftr-363	362	2	listing	list	VERB
ftr-363	362	3	states	state	NOUN
ftr-363	362	4	which	which	PRON
ftr-363	362	5	have	have	AUX
ftr-363	362	6	adopted	adopt	VERB
ftr-363	362	7	bonding	bonding	NOUN
ftr-363	362	8	laws	law	NOUN
ftr-363	362	9	for	for	ADP
ftr-363	362	10	unpaid	unpaid	ADJ
ftr-363	362	11	sales	sale	NOUN
ftr-363	362	12	taxes	taxis	NOUN
ftr-363	362	13	with	with	ADP
ftr-363	362	14	no	no	DET
ftr-363	362	15	complimentary	complimentary	ADJ
ftr-363	362	16	bonding	bonding	NOUN
ftr-363	362	17	laws	law	NOUN
ftr-363	362	18	for	for	ADP
ftr-363	362	19	unpaid	unpaid	ADJ
ftr-363	362	20	withholding	withholding	NOUN
ftr-363	362	21	taxes	taxis	NOUN
ftr-363	362	22	)	)	PUNCT
ftr-363	362	23	;	;	PUNCT
ftr-363	362	24	see	see	VERB
ftr-363	362	25	also	also	ADV
ftr-363	362	26	fogg	fogg	NOUN
ftr-363	362	27	,	,	PUNCT
ftr-363	362	28	leaving	leave	VERB
ftr-363	362	29	money	money	NOUN
ftr-363	362	30	on	on	ADP
ftr-363	362	31	the	the	DET
ftr-363	362	32	table	table	NOUN
ftr-363	362	33	,	,	PUNCT
ftr-363	362	34	supra	supra	PROPN
ftr-363	362	35	note	note	NOUN
ftr-363	362	36	16	16	NUM
ftr-363	362	37	,	,	PUNCT
ftr-363	362	38	at	at	ADP
ftr-363	362	39	44	44	NUM
ftr-363	362	40	-	-	SYM
ftr-363	362	41	45	45	NUM
ftr-363	362	42	(	(	PUNCT
ftr-363	362	43	discussing	discuss	VERB
ftr-363	362	44	how	how	SCONJ
ftr-363	362	45	certain	certain	ADJ
ftr-363	362	46	states	state	NOUN
ftr-363	362	47	charge	charge	VERB
ftr-363	362	48	interest	interest	NOUN
ftr-363	362	49	to	to	ADP
ftr-363	362	50	responsible	responsible	ADJ
ftr-363	362	51	officers	officer	NOUN
ftr-363	362	52	from	from	ADP
ftr-363	362	53	due	due	ADJ
ftr-363	362	54	date	date	NOUN
ftr-363	362	55	of	of	ADP
ftr-363	362	56	sales	sale	NOUN
ftr-363	362	57	tax	tax	NOUN
ftr-363	362	58	return	return	NOUN
ftr-363	362	59	but	but	CCONJ
ftr-363	362	60	not	not	PART
ftr-363	362	61	due	due	ADJ
ftr-363	362	62	date	date	NOUN
ftr-363	362	63	of	of	ADP
ftr-363	362	64	withholding	withhold	VERB
ftr-363	362	65	tax	tax	NOUN
ftr-363	362	66	return	return	NOUN
ftr-363	362	67	)	)	PUNCT
ftr-363	362	68	.	.	PUNCT
ftr-363	363	1	69	69	NUM
ftr-363	363	2	.	.	PUNCT
ftr-363	364	1	irc	irc	AUX
ftr-363	364	2	§	§	PROPN
ftr-363	364	3	31(a)(1	31(a)(1	NUM
ftr-363	364	4	)	)	PUNCT
ftr-363	364	5	provides	provide	VERB
ftr-363	364	6	that	that	SCONJ
ftr-363	364	7	“	"	PUNCT
ftr-363	364	8	[	[	X
ftr-363	364	9	t]he	t]he	ADV
ftr-363	364	10	amount	amount	NOUN
ftr-363	364	11	withheld	withhold	VERB
ftr-363	364	12	as	as	ADP
ftr-363	364	13	tax	tax	NOUN
ftr-363	364	14	under	under	ADP
ftr-363	364	15	chapter	chapter	NOUN
ftr-363	364	16	24	24	NUM
ftr-363	364	17	shall	shall	AUX
ftr-363	364	18	be	be	AUX
ftr-363	364	19	allowed	allow	VERB
ftr-363	364	20	to	to	ADP
ftr-363	364	21	the	the	DET
ftr-363	364	22	recipient	recipient	NOUN
ftr-363	364	23	of	of	ADP
ftr-363	364	24	the	the	DET
ftr-363	364	25	income	income	NOUN
ftr-363	364	26	as	as	ADP
ftr-363	364	27	a	a	DET
ftr-363	364	28	credit	credit	NOUN
ftr-363	364	29	against	against	ADP
ftr-363	364	30	the	the	DET
ftr-363	364	31	tax	tax	NOUN
ftr-363	364	32	imposed	impose	VERB
ftr-363	364	33	by	by	ADP
ftr-363	364	34	this	this	DET
ftr-363	364	35	subtitle	subtitle	NOUN
ftr-363	364	36	.	.	PUNCT
ftr-363	364	37	”	"	PUNCT
ftr-363	365	1	no	no	DET
ftr-363	365	2	parallel	parallel	ADJ
ftr-363	365	3	credit	credit	NOUN
ftr-363	365	4	provision	provision	NOUN
ftr-363	365	5	exists	exist	VERB
ftr-363	365	6	for	for	ADP
ftr-363	365	7	excise	excise	NOUN
ftr-363	365	8	taxes	taxis	NOUN
ftr-363	365	9	such	such	ADJ
ftr-363	365	10	as	as	ADP
ftr-363	365	11	the	the	DET
ftr-363	365	12	communication	communication	NOUN
ftr-363	365	13	or	or	CCONJ
ftr-363	365	14	airline	airline	NOUN
ftr-363	365	15	excise	excise	NOUN
ftr-363	365	16	taxes	taxis	NOUN
ftr-363	365	17	;	;	PUNCT
ftr-363	365	18	however	however	ADV
ftr-363	365	19	,	,	PUNCT
ftr-363	365	20	the	the	DET
ftr-363	365	21	same	same	ADJ
ftr-363	365	22	rules	rule	NOUN
ftr-363	365	23	of	of	ADP
ftr-363	365	24	principal	principal	NOUN
ftr-363	365	25	and	and	CCONJ
ftr-363	365	26	agent	agent	NOUN
ftr-363	365	27	govern	govern	VERB
ftr-363	365	28	the	the	DET
ftr-363	365	29	transaction	transaction	NOUN
ftr-363	365	30	.	.	PUNCT
ftr-363	366	1	when	when	SCONJ
ftr-363	366	2	a	a	DET
ftr-363	366	3	taxpayer	taxpayer	NOUN
ftr-363	366	4	pays	pay	VERB
ftr-363	366	5	their	their	PRON
ftr-363	366	6	phone	phone	NOUN
ftr-363	366	7	bill	bill	NOUN
ftr-363	366	8	,	,	PUNCT
ftr-363	366	9	including	include	VERB
ftr-363	366	10	the	the	DET
ftr-363	366	11	communications	communication	NOUN
ftr-363	366	12	excise	excise	NOUN
ftr-363	366	13	tax	tax	NOUN
ftr-363	366	14	,	,	PUNCT
ftr-363	366	15	that	that	SCONJ
ftr-363	366	16	taxpayer	taxpayer	NOUN
ftr-363	366	17	expects	expect	VERB
ftr-363	366	18	credit	credit	NOUN
ftr-363	366	19	for	for	ADP
ftr-363	366	20	such	such	ADJ
ftr-363	366	21	payment	payment	NOUN
ftr-363	366	22	and	and	CCONJ
ftr-363	366	23	would	would	AUX
ftr-363	366	24	not	not	PART
ftr-363	366	25	welcome	welcome	VERB
ftr-363	366	26	an	an	DET
ftr-363	366	27	appearance	appearance	NOUN
ftr-363	366	28	by	by	ADP
ftr-363	366	29	the	the	DET
ftr-363	366	30	irs	irs	PROPN
ftr-363	366	31	seeking	seek	VERB
ftr-363	366	32	to	to	PART
ftr-363	366	33	collect	collect	VERB
ftr-363	366	34	the	the	DET
ftr-363	366	35	tax	tax	NOUN
ftr-363	366	36	from	from	ADP
ftr-363	366	37	the	the	DET
ftr-363	366	38	taxpayer	taxpayer	NOUN
ftr-363	366	39	for	for	ADP
ftr-363	366	40	a	a	DET
ftr-363	366	41	second	second	ADJ
ftr-363	366	42	time	time	NOUN
ftr-363	366	43	.	.	PUNCT
ftr-363	367	1	this	this	DET
ftr-363	367	2	circumstance	circumstance	NOUN
ftr-363	367	3	is	be	AUX
ftr-363	367	4	acknowledged	acknowledge	VERB
ftr-363	367	5	by	by	ADP
ftr-363	367	6	robert	robert	PROPN
ftr-363	367	7	schriebman	schriebman	PROPN
ftr-363	367	8	in	in	ADP
ftr-363	367	9	his	his	PRON
ftr-363	367	10	text	text	NOUN
ftr-363	367	11	irs	irs	PROPN
ftr-363	367	12	tax	tax	NOUN
ftr-363	367	13	collection	collection	NOUN
ftr-363	367	14	procedures	procedure	NOUN
ftr-363	367	15	,	,	PUNCT
ftr-363	367	16	where	where	SCONJ
ftr-363	367	17	he	he	PRON
ftr-363	367	18	stated	state	VERB
ftr-363	367	19	that	that	SCONJ
ftr-363	367	20	“	"	PUNCT
ftr-363	367	21	[	[	X
ftr-363	367	22	i]f	i]f	ADP
ftr-363	367	23	a	a	DET
ftr-363	367	24	collecting	collect	VERB
ftr-363	367	25	agency	agency	NOUN
ftr-363	367	26	(	(	PUNCT
ftr-363	367	27	other	other	ADJ
ftr-363	367	28	than	than	ADP
ftr-363	367	29	a	a	DET
ftr-363	367	30	partnership	partnership	NOUN
ftr-363	367	31	or	or	CCONJ
ftr-363	367	32	sole	sole	ADJ
ftr-363	367	33	proprietorship	proprietorship	NOUN
ftr-363	367	34	)	)	PUNCT
ftr-363	367	35	has	have	AUX
ftr-363	367	36	failed	fail	VERB
ftr-363	367	37	to	to	PART
ftr-363	367	38	pay	pay	VERB
ftr-363	367	39	over	over	ADP
ftr-363	367	40	excise	excise	NOUN
ftr-363	367	41	taxes	taxis	NOUN
ftr-363	367	42	it	it	PRON
ftr-363	367	43	has	have	AUX
ftr-363	367	44	collected	collect	VERB
ftr-363	367	45	from	from	ADP
ftr-363	367	46	patrons	patron	NOUN
ftr-363	367	47	or	or	CCONJ
ftr-363	367	48	members	member	NOUN
ftr-363	367	49	,	,	PUNCT
ftr-363	367	50	the	the	DET
ftr-363	367	51	irs	irs	PROPN
ftr-363	367	52	will	will	AUX
ftr-363	367	53	explore	explore	VERB
ftr-363	367	54	the	the	DET
ftr-363	367	55	possibility	possibility	NOUN
ftr-363	367	56	of	of	ADP
ftr-363	367	57	asserting	assert	VERB
ftr-363	367	58	the	the	DET
ftr-363	367	59	trust	trust	NOUN
ftr-363	367	60	fund	fund	NOUN
ftr-363	367	61	recovery	recovery	NOUN
ftr-363	367	62	penalty	penalty	NOUN
ftr-363	367	63	against	against	ADP
ftr-363	367	64	the	the	DET
ftr-363	367	65	collecting	collect	VERB
ftr-363	367	66	agency	agency	NOUN
ftr-363	367	67	’s	’s	PART
ftr-363	367	68	responsible	responsible	ADJ
ftr-363	367	69	persons	person	NOUN
ftr-363	367	70	.	.	PUNCT
ftr-363	367	71	”	"	PUNCT
ftr-363	368	1	robert	robert	PROPN
ftr-363	368	2	s.	s.	PROPN
ftr-363	368	3	schriebman	schriebman	PROPN
ftr-363	368	4	,	,	PUNCT
ftr-363	368	5	irs	irs	PROPN
ftr-363	368	6	tax	tax	NOUN
ftr-363	368	7	collection	collection	NOUN
ftr-363	368	8	procedures	procedure	NOUN
ftr-363	368	9	:	:	PUNCT
ftr-363	368	10	a	a	DET
ftr-363	368	11	manual	manual	NOUN
ftr-363	368	12	for	for	ADP
ftr-363	368	13	practitioners	practitioner	NOUN
ftr-363	368	14	¶	¶	PROPN
ftr-363	368	15	1309	1309	NUM
ftr-363	368	16	-	-	SYM
ftr-363	368	17	1	1	NUM
ftr-363	368	18	(	(	PUNCT
ftr-363	368	19	3rd	3rd	ADJ
ftr-363	368	20	ed	ed	NOUN
ftr-363	368	21	.	.	PROPN
ftr-363	368	22	2005	2005	NUM
ftr-363	368	23	)	)	PUNCT
ftr-363	368	24	.	.	PUNCT
ftr-363	369	1	his	his	PRON
ftr-363	369	2	statement	statement	NOUN
ftr-363	369	3	acknowledges	acknowledge	VERB
ftr-363	369	4	the	the	DET
ftr-363	369	5	liability	liability	NOUN
ftr-363	369	6	of	of	ADP
ftr-363	369	7	the	the	DET
ftr-363	369	8	collecting	collect	VERB
ftr-363	369	9	entity	entity	NOUN
ftr-363	369	10	for	for	ADP
ftr-363	369	11	the	the	DET
ftr-363	369	12	excise	excise	NOUN
ftr-363	369	13	tax	tax	NOUN
ftr-363	369	14	.	.	PUNCT
ftr-363	370	1	70	70	NUM
ftr-363	370	2	.	.	PUNCT
ftr-363	371	1	irc	irc	AUX
ftr-363	371	2	§	§	PROPN
ftr-363	371	3	31(a)(1	31(a)(1	NUM
ftr-363	371	4	)	)	PUNCT
ftr-363	371	5	(	(	PUNCT
ftr-363	371	6	“	"	PUNCT
ftr-363	371	7	the	the	DET
ftr-363	371	8	amount	amount	NOUN
ftr-363	371	9	withheld	withhold	VERB
ftr-363	371	10	as	as	ADP
ftr-363	371	11	tax	tax	NOUN
ftr-363	371	12	under	under	ADP
ftr-363	371	13	chapter	chapter	NOUN
ftr-363	371	14	24	24	NUM
ftr-363	371	15	shall	shall	AUX
ftr-363	371	16	be	be	AUX
ftr-363	371	17	allowed	allow	VERB
ftr-363	371	18	to	to	ADP
ftr-363	371	19	the	the	DET
ftr-363	371	20	recipient	recipient	NOUN
ftr-363	371	21	of	of	ADP
ftr-363	371	22	the	the	DET
ftr-363	371	23	income	income	NOUN
ftr-363	371	24	as	as	ADP
ftr-363	371	25	a	a	DET
ftr-363	371	26	credit	credit	NOUN
ftr-363	371	27	against	against	ADP
ftr-363	371	28	the	the	DET
ftr-363	371	29	tax	tax	NOUN
ftr-363	371	30	imposed	impose	VERB
ftr-363	371	31	by	by	ADP
ftr-363	371	32	this	this	DET
ftr-363	371	33	subtitle	subtitle	NOUN
ftr-363	371	34	.	.	PUNCT
ftr-363	371	35	”	"	PUNCT
ftr-363	371	36	)	)	PUNCT
ftr-363	371	37	.	.	PUNCT
ftr-363	372	1	2011	2011	NUM
ftr-363	372	2	]	]	PUNCT
ftr-363	372	3	transparency	transparency	NOUN
ftr-363	372	4	in	in	ADP
ftr-363	372	5	private	private	ADJ
ftr-363	372	6	collection	collection	NOUN
ftr-363	372	7	of	of	ADP
ftr-363	372	8	federal	federal	ADJ
ftr-363	372	9	taxes	taxis	NOUN
ftr-363	372	10	779	779	NUM
ftr-363	372	11	collecting	collect	VERB
ftr-363	372	12	the	the	DET
ftr-363	372	13	taxes	taxis	NOUN
ftr-363	372	14	becomes	become	VERB
ftr-363	372	15	an	an	DET
ftr-363	372	16	agent	agent	NOUN
ftr-363	372	17	of	of	ADP
ftr-363	372	18	the	the	DET
ftr-363	372	19	united	united	PROPN
ftr-363	372	20	states	states	PROPN
ftr-363	372	21	.	.	PUNCT
ftr-363	373	1	it	it	PRON
ftr-363	373	2	does	do	AUX
ftr-363	373	3	not	not	PART
ftr-363	373	4	hold	hold	VERB
ftr-363	373	5	the	the	DET
ftr-363	373	6	collected	collect	VERB
ftr-363	373	7	money	money	NOUN
ftr-363	373	8	for	for	ADP
ftr-363	373	9	the	the	DET
ftr-363	373	10	benefit	benefit	NOUN
ftr-363	373	11	of	of	ADP
ftr-363	373	12	the	the	DET
ftr-363	373	13	individuals	individual	NOUN
ftr-363	373	14	whose	whose	DET
ftr-363	373	15	taxes	taxis	NOUN
ftr-363	373	16	are	be	AUX
ftr-363	373	17	collected	collect	VERB
ftr-363	373	18	but	but	CCONJ
ftr-363	373	19	rather	rather	ADV
ftr-363	373	20	for	for	ADP
ftr-363	373	21	the	the	DET
ftr-363	373	22	benefit	benefit	NOUN
ftr-363	373	23	of	of	ADP
ftr-363	373	24	the	the	DET
ftr-363	373	25	united	united	PROPN
ftr-363	373	26	states	states	PROPN
ftr-363	373	27	treasury	treasury	PROPN
ftr-363	373	28	.	.	PUNCT
ftr-363	374	1	because	because	SCONJ
ftr-363	374	2	the	the	DET
ftr-363	374	3	funds	fund	NOUN
ftr-363	374	4	are	be	AUX
ftr-363	374	5	held	hold	VERB
ftr-363	374	6	for	for	ADP
ftr-363	374	7	the	the	DET
ftr-363	374	8	public	public	ADJ
ftr-363	374	9	benefit	benefit	NOUN
ftr-363	374	10	,	,	PUNCT
ftr-363	374	11	the	the	DET
ftr-363	374	12	public	public	ADJ
ftr-363	374	13	nature	nature	NOUN
ftr-363	374	14	of	of	ADP
ftr-363	374	15	the	the	DET
ftr-363	374	16	trust	trust	NOUN
ftr-363	374	17	exists	exist	VERB
ftr-363	374	18	not	not	PART
ftr-363	374	19	only	only	ADV
ftr-363	374	20	by	by	ADP
ftr-363	374	21	virtue	virtue	NOUN
ftr-363	374	22	of	of	ADP
ftr-363	374	23	the	the	DET
ftr-363	374	24	statutory	statutory	ADJ
ftr-363	374	25	language	language	NOUN
ftr-363	374	26	which	which	PRON
ftr-363	374	27	labels	label	VERB
ftr-363	374	28	it	it	PRON
ftr-363	374	29	a	a	DET
ftr-363	374	30	trust71	trust71	NOUN
ftr-363	374	31	but	but	CCONJ
ftr-363	374	32	also	also	ADV
ftr-363	374	33	because	because	SCONJ
ftr-363	374	34	of	of	ADP
ftr-363	374	35	the	the	DET
ftr-363	374	36	operation	operation	NOUN
ftr-363	374	37	of	of	ADP
ftr-363	374	38	the	the	DET
ftr-363	374	39	trust	trust	NOUN
ftr-363	374	40	and	and	CCONJ
ftr-363	374	41	the	the	DET
ftr-363	374	42	monies	monie	NOUN
ftr-363	374	43	it	it	PRON
ftr-363	374	44	holds.72	holds.72	VERB
ftr-363	374	45	the	the	DET
ftr-363	374	46	legislative	legislative	ADJ
ftr-363	374	47	history	history	NOUN
ftr-363	374	48	of	of	ADP
ftr-363	374	49	the	the	DET
ftr-363	374	50	disclosure	disclosure	NOUN
ftr-363	374	51	provisions	provision	NOUN
ftr-363	374	52	does	do	AUX
ftr-363	374	53	not	not	PART
ftr-363	374	54	contain	contain	VERB
ftr-363	374	55	a	a	DET
ftr-363	374	56	discussion	discussion	NOUN
ftr-363	374	57	concerning	concern	VERB
ftr-363	374	58	why	why	SCONJ
ftr-363	374	59	public	public	ADJ
ftr-363	374	60	trusts	trust	NOUN
ftr-363	374	61	such	such	ADJ
ftr-363	374	62	as	as	ADP
ftr-363	374	63	those	those	PRON
ftr-363	374	64	held	hold	VERB
ftr-363	374	65	by	by	ADP
ftr-363	374	66	business	business	NOUN
ftr-363	374	67	entities	entity	NOUN
ftr-363	374	68	with	with	ADP
ftr-363	374	69	collected	collect	VERB
ftr-363	374	70	tax	tax	NOUN
ftr-363	374	71	dollars	dollar	NOUN
ftr-363	374	72	are	be	AUX
ftr-363	374	73	subject	subject	ADJ
ftr-363	374	74	to	to	ADP
ftr-363	374	75	the	the	DET
ftr-363	374	76	same	same	ADJ
ftr-363	374	77	disclosure	disclosure	NOUN
ftr-363	374	78	laws	law	NOUN
ftr-363	374	79	,	,	PUNCT
ftr-363	374	80	or	or	CCONJ
ftr-363	374	81	rather	rather	ADV
ftr-363	374	82	,	,	PUNCT
ftr-363	374	83	non	non	ADJ
ftr-363	374	84	-	-	ADJ
ftr-363	374	85	disclosure	disclosure	ADJ
ftr-363	374	86	laws	law	NOUN
ftr-363	374	87	,	,	PUNCT
ftr-363	374	88	as	as	ADP
ftr-363	374	89	income	income	NOUN
ftr-363	374	90	tax	tax	NOUN
ftr-363	374	91	returns	return	NOUN
ftr-363	374	92	.	.	PUNCT
ftr-363	375	1	congress	congress	PROPN
ftr-363	375	2	did	do	AUX
ftr-363	375	3	,	,	PUNCT
ftr-363	375	4	however	however	ADV
ftr-363	375	5	,	,	PUNCT
ftr-363	375	6	provide	provide	VERB
ftr-363	375	7	for	for	ADP
ftr-363	375	8	disclosure	disclosure	NOUN
ftr-363	375	9	of	of	ADP
ftr-363	375	10	certain	certain	ADJ
ftr-363	375	11	types	type	NOUN
ftr-363	375	12	of	of	ADP
ftr-363	375	13	returns	return	NOUN
ftr-363	375	14	and	and	CCONJ
ftr-363	375	15	identified	identify	VERB
ftr-363	375	16	the	the	DET
ftr-363	375	17	reason	reason	NOUN
ftr-363	375	18	for	for	ADP
ftr-363	375	19	its	its	PRON
ftr-363	375	20	,	,	PUNCT
ftr-363	375	21	treatment	treatment	NOUN
ftr-363	375	22	of	of	ADP
ftr-363	375	23	those	those	DET
ftr-363	375	24	returns	return	NOUN
ftr-363	375	25	.	.	PUNCT
ftr-363	376	1	the	the	DET
ftr-363	376	2	benefits	benefit	NOUN
ftr-363	376	3	that	that	PRON
ftr-363	376	4	tax	tax	NOUN
ftr-363	376	5	-	-	PUNCT
ftr-363	376	6	exempt	exempt	ADJ
ftr-363	376	7	organizations	organization	NOUN
ftr-363	376	8	receive	receive	VERB
ftr-363	376	9	often	often	ADV
ftr-363	376	10	serve	serve	VERB
ftr-363	376	11	as	as	ADP
ftr-363	376	12	a	a	DET
ftr-363	376	13	basis	basis	NOUN
ftr-363	376	14	for	for	ADP
ftr-363	376	15	the	the	DET
ftr-363	376	16	policy	policy	NOUN
ftr-363	376	17	argument	argument	NOUN
ftr-363	376	18	behind	behind	ADP
ftr-363	376	19	disclosing	disclose	VERB
ftr-363	376	20	their	their	PRON
ftr-363	376	21	tax	tax	NOUN
ftr-363	376	22	return	return	NOUN
ftr-363	376	23	information.73	information.73	NOUN
ftr-363	376	24	while	while	SCONJ
ftr-363	376	25	business	business	NOUN
ftr-363	376	26	entities	entity	NOUN
ftr-363	376	27	holding	hold	VERB
ftr-363	376	28	these	these	DET
ftr-363	376	29	trusts	trust	NOUN
ftr-363	376	30	of	of	ADP
ftr-363	376	31	collected	collect	VERB
ftr-363	376	32	taxes	taxis	NOUN
ftr-363	376	33	do	do	AUX
ftr-363	376	34	not	not	PART
ftr-363	376	35	receive	receive	VERB
ftr-363	376	36	the	the	DET
ftr-363	376	37	same	same	ADJ
ftr-363	376	38	subsidies	subsidy	NOUN
ftr-363	376	39	received	receive	VERB
ftr-363	376	40	by	by	ADP
ftr-363	376	41	tax	tax	NOUN
ftr-363	376	42	-	-	PUNCT
ftr-363	376	43	exempt	exempt	ADJ
ftr-363	376	44	organizations,74	organizations,74	NOUN
ftr-363	376	45	some	some	DET
ftr-363	376	46	similarities	similarity	NOUN
ftr-363	376	47	exist	exist	VERB
ftr-363	376	48	between	between	ADP
ftr-363	376	49	the	the	DET
ftr-363	376	50	benefits	benefit	NOUN
ftr-363	376	51	these	these	DET
ftr-363	376	52	entities	entity	NOUN
ftr-363	376	53	receive	receive	VERB
ftr-363	376	54	and	and	CCONJ
ftr-363	376	55	the	the	DET
ftr-363	376	56	benefits	benefit	NOUN
ftr-363	376	57	received	receive	VERB
ftr-363	376	58	by	by	ADP
ftr-363	376	59	tax	tax	NOUN
ftr-363	376	60	-	-	PUNCT
ftr-363	376	61	exempt	exempt	ADJ
ftr-363	376	62	organizations	organization	NOUN
ftr-363	376	63	and	and	CCONJ
ftr-363	376	64	pension	pension	NOUN
ftr-363	376	65	plans	plan	NOUN
ftr-363	376	66	.	.	PUNCT
ftr-363	377	1	first	first	ADV
ftr-363	377	2	,	,	PUNCT
ftr-363	377	3	the	the	DET
ftr-363	377	4	businesses	business	NOUN
ftr-363	377	5	do	do	AUX
ftr-363	377	6	control	control	VERB
ftr-363	377	7	funds	fund	NOUN
ftr-363	377	8	for	for	ADP
ftr-363	377	9	days	day	NOUN
ftr-363	377	10	or	or	CCONJ
ftr-363	377	11	weeks	week	NOUN
ftr-363	377	12	,	,	PUNCT
ftr-363	377	13	depending	depend	VERB
ftr-363	377	14	on	on	ADP
ftr-363	377	15	their	their	PRON
ftr-363	377	16	size	size	NOUN
ftr-363	377	17	,	,	PUNCT
ftr-363	377	18	as	as	SCONJ
ftr-363	377	19	the	the	DET
ftr-363	377	20	money	money	NOUN
ftr-363	377	21	passes	pass	VERB
ftr-363	377	22	from	from	ADP
ftr-363	377	23	the	the	DET
ftr-363	377	24	taxpayer	taxpayer	NOUN
ftr-363	377	25	to	to	ADP
ftr-363	377	26	the	the	DET
ftr-363	377	27	irs.75	irs.75	NOUN
ftr-363	377	28	for	for	ADP
ftr-363	377	29	businesses	business	NOUN
ftr-363	377	30	with	with	ADP
ftr-363	377	31	a	a	DET
ftr-363	377	32	high	high	ADJ
ftr-363	377	33	number	number	NOUN
ftr-363	377	34	of	of	ADP
ftr-363	377	35	employees	employee	NOUN
ftr-363	377	36	or	or	CCONJ
ftr-363	377	37	large	large	ADJ
ftr-363	377	38	amounts	amount	NOUN
ftr-363	377	39	of	of	ADP
ftr-363	377	40	excise	excise	NOUN
ftr-363	377	41	tax	tax	NOUN
ftr-363	377	42	,	,	PUNCT
ftr-363	377	43	the	the	DET
ftr-363	377	44	cash	cash	NOUN
ftr-363	377	45	flow	flow	NOUN
ftr-363	377	46	benefit	benefit	NOUN
ftr-363	377	47	could	could	AUX
ftr-363	377	48	be	be	AUX
ftr-363	377	49	substantial	substantial	ADJ
ftr-363	377	50	,	,	PUNCT
ftr-363	377	51	even	even	ADV
ftr-363	377	52	if	if	SCONJ
ftr-363	377	53	short	short	ADJ
ftr-363	377	54	lived	live	VERB
ftr-363	377	55	.	.	PUNCT
ftr-363	378	1	temporary	temporary	ADJ
ftr-363	378	2	control	control	NOUN
ftr-363	378	3	of	of	ADP
ftr-363	378	4	this	this	DET
ftr-363	378	5	money	money	NOUN
ftr-363	378	6	helps	help	VERB
ftr-363	378	7	to	to	PART
ftr-363	378	8	offset	offset	VERB
ftr-363	378	9	the	the	DET
ftr-363	378	10	cost	cost	NOUN
ftr-363	378	11	of	of	ADP
ftr-363	378	12	administering	administer	VERB
ftr-363	378	13	the	the	DET
ftr-363	378	14	tax	tax	NOUN
ftr-363	378	15	,	,	PUNCT
ftr-363	378	16	even	even	ADV
ftr-363	378	17	though	though	SCONJ
ftr-363	378	18	many	many	ADJ
ftr-363	378	19	businesses	business	NOUN
ftr-363	378	20	may	may	AUX
ftr-363	378	21	not	not	PART
ftr-363	378	22	view	view	VERB
ftr-363	378	23	it	it	PRON
ftr-363	378	24	as	as	ADV
ftr-363	378	25	much	much	ADJ
ftr-363	378	26	of	of	ADP
ftr-363	378	27	a	a	DET
ftr-363	378	28	subsidy	subsidy	NOUN
ftr-363	378	29	.	.	PUNCT
ftr-363	379	1	second	second	ADJ
ftr-363	379	2	,	,	PUNCT
ftr-363	379	3	businesses	business	NOUN
ftr-363	379	4	are	be	AUX
ftr-363	379	5	granted	grant	VERB
ftr-363	379	6	the	the	DET
ftr-363	379	7	right	right	NOUN
ftr-363	379	8	to	to	PART
ftr-363	379	9	operate	operate	VERB
ftr-363	379	10	subject	subject	ADJ
ftr-363	379	11	to	to	ADP
ftr-363	379	12	certain	certain	ADJ
ftr-363	379	13	obligations	obligation	NOUN
ftr-363	379	14	that	that	PRON
ftr-363	379	15	exist	exist	VERB
ftr-363	379	16	regardless	regardless	ADV
ftr-363	379	17	of	of	ADP
ftr-363	379	18	whether	whether	SCONJ
ftr-363	379	19	the	the	DET
ftr-363	379	20	business	business	NOUN
ftr-363	379	21	is	be	AUX
ftr-363	379	22	tax	tax	NOUN
ftr-363	379	23	-	-	PUNCT
ftr-363	379	24	exempt	exempt	ADJ
ftr-363	379	25	.	.	PUNCT
ftr-363	380	1	the	the	DET
ftr-363	380	2	grant	grant	NOUN
ftr-363	380	3	of	of	ADP
ftr-363	380	4	authority	authority	NOUN
ftr-363	380	5	to	to	PART
ftr-363	380	6	operate	operate	VERB
ftr-363	380	7	a	a	DET
ftr-363	380	8	business	business	NOUN
ftr-363	380	9	is	be	AUX
ftr-363	380	10	the	the	DET
ftr-363	380	11	grant	grant	NOUN
ftr-363	380	12	of	of	ADP
ftr-363	380	13	a	a	DET
ftr-363	380	14	potentially	potentially	ADV
ftr-363	380	15	valuable	valuable	ADJ
ftr-363	380	16	benefit	benefit	NOUN
ftr-363	380	17	which	which	PRON
ftr-363	380	18	should	should	AUX
ftr-363	380	19	not	not	PART
ftr-363	380	20	entirely	entirely	ADV
ftr-363	380	21	be	be	AUX
ftr-363	380	22	overlooked	overlook	VERB
ftr-363	380	23	.	.	PUNCT
ftr-363	381	1	collecting	collect	VERB
ftr-363	381	2	taxes	taxis	NOUN
ftr-363	381	3	is	be	AUX
ftr-363	381	4	a	a	DET
ftr-363	381	5	price	price	NOUN
ftr-363	381	6	the	the	DET
ftr-363	381	7	business	business	NOUN
ftr-363	381	8	must	must	AUX
ftr-363	381	9	pay	pay	VERB
ftr-363	381	10	for	for	ADP
ftr-363	381	11	the	the	DET
ftr-363	381	12	privilege	privilege	NOUN
ftr-363	381	13	of	of	ADP
ftr-363	381	14	operating	operate	VERB
ftr-363	381	15	.	.	PUNCT
ftr-363	382	1	third	third	ADV
ftr-363	382	2	,	,	PUNCT
ftr-363	382	3	the	the	DET
ftr-363	382	4	money	money	NOUN
ftr-363	382	5	held	hold	VERB
ftr-363	382	6	in	in	ADP
ftr-363	382	7	trust	trust	NOUN
ftr-363	382	8	for	for	ADP
ftr-363	382	9	the	the	DET
ftr-363	382	10	public	public	NOUN
ftr-363	382	11	in	in	ADP
ftr-363	382	12	the	the	DET
ftr-363	382	13	collected	collect	VERB
ftr-363	382	14	tax	tax	NOUN
ftr-363	382	15	situation	situation	NOUN
ftr-363	382	16	is	be	AUX
ftr-363	382	17	not	not	PART
ftr-363	382	18	unlike	unlike	ADP
ftr-363	382	19	the	the	DET
ftr-363	382	20	money	money	NOUN
ftr-363	382	21	held	hold	VERB
ftr-363	382	22	in	in	ADP
ftr-363	382	23	trust	trust	NOUN
ftr-363	382	24	by	by	ADP
ftr-363	382	25	a	a	DET
ftr-363	382	26	pension	pension	NOUN
ftr-363	382	27	for	for	ADP
ftr-363	382	28	its	its	PRON
ftr-363	382	29	beneficiaries	beneficiary	NOUN
ftr-363	382	30	.	.	PUNCT
ftr-363	383	1	it	it	PRON
ftr-363	383	2	also	also	ADV
ftr-363	383	3	bears	bear	VERB
ftr-363	383	4	similarities	similarity	NOUN
ftr-363	383	5	to	to	ADP
ftr-363	383	6	other	other	ADJ
ftr-363	383	7	public	public	ADJ
ftr-363	383	8	trusts	trust	NOUN
ftr-363	383	9	which	which	PRON
ftr-363	383	10	keep	keep	VERB
ftr-363	383	11	their	their	PRON
ftr-363	383	12	records	record	NOUN
ftr-363	383	13	open	open	ADJ
ftr-363	383	14	to	to	ADP
ftr-363	383	15	the	the	DET
ftr-363	383	16	public.76	public.76	PROPN
ftr-363	383	17	71	71	NUM
ftr-363	383	18	.	.	PUNCT
ftr-363	384	1	see	see	VERB
ftr-363	384	2	irc	irc	PROPN
ftr-363	384	3	§	§	PROPN
ftr-363	384	4	7501	7501	NUM
ftr-363	384	5	.	.	PUNCT
ftr-363	385	1	72	72	NUM
ftr-363	385	2	.	.	PUNCT
ftr-363	386	1	see	see	VERB
ftr-363	386	2	infra	infra	NOUN
ftr-363	386	3	note	note	VERB
ftr-363	386	4	183	183	NUM
ftr-363	386	5	(	(	PUNCT
ftr-363	386	6	providing	provide	VERB
ftr-363	386	7	discussion	discussion	NOUN
ftr-363	386	8	of	of	ADP
ftr-363	386	9	begier	begier	NOUN
ftr-363	386	10	v.	v.	PROPN
ftr-363	386	11	irs	irs	PROPN
ftr-363	386	12	,	,	PUNCT
ftr-363	386	13	496	496	NUM
ftr-363	386	14	u.s	u.s	PROPN
ftr-363	386	15	.	.	PROPN
ftr-363	386	16	53	53	NUM
ftr-363	386	17	(	(	PUNCT
ftr-363	386	18	1990	1990	NUM
ftr-363	386	19	)	)	PUNCT
ftr-363	386	20	)	)	PUNCT
ftr-363	386	21	.	.	PUNCT
ftr-363	387	1	73	73	NUM
ftr-363	387	2	.	.	PUNCT
ftr-363	388	1	jct	jct	PROPN
ftr-363	388	2	report	report	PROPN
ftr-363	388	3	(	(	PUNCT
ftr-363	388	4	vol	vol	NOUN
ftr-363	388	5	.	.	PUNCT
ftr-363	388	6	ii	ii	PROPN
ftr-363	388	7	)	)	PUNCT
ftr-363	388	8	,	,	PUNCT
ftr-363	388	9	supra	supra	PROPN
ftr-363	388	10	note	note	NOUN
ftr-363	388	11	12	12	NUM
ftr-363	388	12	,	,	PUNCT
ftr-363	388	13	at	at	ADP
ftr-363	388	14	6	6	NUM
ftr-363	388	15	.	.	NOUN
ftr-363	388	16	74	74	NUM
ftr-363	388	17	.	.	PUNCT
ftr-363	389	1	tax	tax	NOUN
ftr-363	389	2	-	-	PUNCT
ftr-363	389	3	exempt	exempt	ADJ
ftr-363	389	4	organizations	organization	NOUN
ftr-363	389	5	also	also	ADV
ftr-363	389	6	must	must	AUX
ftr-363	389	7	comply	comply	VERB
ftr-363	389	8	with	with	ADP
ftr-363	389	9	the	the	DET
ftr-363	389	10	employment	employment	NOUN
ftr-363	389	11	tax	tax	NOUN
ftr-363	389	12	provisions	provision	NOUN
ftr-363	389	13	.	.	PUNCT
ftr-363	390	1	many	many	ADJ
ftr-363	390	2	tax	tax	NOUN
ftr-363	390	3	-	-	PUNCT
ftr-363	390	4	exempt	exempt	ADJ
ftr-363	390	5	organizations	organization	NOUN
ftr-363	390	6	have	have	VERB
ftr-363	390	7	large	large	ADJ
ftr-363	390	8	employee	employee	NOUN
ftr-363	390	9	bases	basis	NOUN
ftr-363	390	10	and	and	CCONJ
ftr-363	390	11	collect	collect	VERB
ftr-363	390	12	vast	vast	ADJ
ftr-363	390	13	amounts	amount	NOUN
ftr-363	390	14	of	of	ADP
ftr-363	390	15	taxes	taxis	NOUN
ftr-363	390	16	from	from	ADP
ftr-363	390	17	their	their	PRON
ftr-363	390	18	employees	employee	NOUN
ftr-363	390	19	.	.	PUNCT
ftr-363	391	1	75	75	NUM
ftr-363	391	2	.	.	PUNCT
ftr-363	392	1	the	the	DET
ftr-363	392	2	payment	payment	NOUN
ftr-363	392	3	of	of	ADP
ftr-363	392	4	excise	excise	NOUN
ftr-363	392	5	taxes	taxis	NOUN
ftr-363	392	6	generally	generally	ADV
ftr-363	392	7	occurs	occur	VERB
ftr-363	392	8	semimonthly	semimonthly	ADV
ftr-363	392	9	,	,	PUNCT
ftr-363	392	10	with	with	ADP
ftr-363	392	11	several	several	ADJ
ftr-363	392	12	narrow	narrow	ADJ
ftr-363	392	13	exceptions	exception	NOUN
ftr-363	392	14	.	.	PUNCT
ftr-363	393	1	irs	irs	PROPN
ftr-363	393	2	,	,	PUNCT
ftr-363	393	3	publication	publication	NOUN
ftr-363	393	4	510	510	NUM
ftr-363	393	5	:	:	PUNCT
ftr-363	393	6	excise	excise	NOUN
ftr-363	393	7	taxes	taxis	NOUN
ftr-363	393	8	41	41	NUM
ftr-363	393	9	,	,	PUNCT
ftr-363	393	10	available	available	ADJ
ftr-363	393	11	at	at	ADP
ftr-363	393	12	http://www.irs.gov/pub/irs-pdf/p510.pdf	http://www.irs.gov/pub/irs-pdf/p510.pdf	PROPN
ftr-363	393	13	.	.	PUNCT
ftr-363	394	1	76	76	NUM
ftr-363	394	2	.	.	PUNCT
ftr-363	395	1	the	the	DET
ftr-363	395	2	code	code	NOUN
ftr-363	395	3	currently	currently	ADV
ftr-363	395	4	provides	provide	VERB
ftr-363	395	5	for	for	ADP
ftr-363	395	6	eleven	eleven	NUM
ftr-363	395	7	public	public	ADJ
ftr-363	395	8	trust	trust	NOUN
ftr-363	395	9	funds	fund	NOUN
ftr-363	395	10	:	:	PUNCT
ftr-363	395	11	irc	irc	PROPN
ftr-363	395	12	§	§	PROPN
ftr-363	395	13	9501	9501	NUM
ftr-363	395	14	,	,	PUNCT
ftr-363	395	15	black	black	ADJ
ftr-363	395	16	lung	lung	NOUN
ftr-363	395	17	disability	disability	NOUN
ftr-363	395	18	trust	trust	NOUN
ftr-363	395	19	fund	fund	NOUN
ftr-363	395	20	,	,	PUNCT
ftr-363	395	21	§	§	PROPN
ftr-363	395	22	9502	9502	NUM
ftr-363	395	23	,	,	PUNCT
ftr-363	395	24	airport	airport	NOUN
ftr-363	395	25	and	and	CCONJ
ftr-363	395	26	airway	airway	PROPN
ftr-363	395	27	trust	trust	PROPN
ftr-363	395	28	fund	fund	PROPN
ftr-363	395	29	,	,	PUNCT
ftr-363	395	30	§	§	PROPN
ftr-363	395	31	9503	9503	NUM
ftr-363	395	32	,	,	PUNCT
ftr-363	395	33	780	780	NUM
ftr-363	395	34	florida	florida	PROPN
ftr-363	395	35	tax	tax	NOUN
ftr-363	395	36	review	review	NOUN
ftr-363	395	37	[	[	X
ftr-363	395	38	vol	vol	NOUN
ftr-363	395	39	.	.	PUNCT
ftr-363	395	40	10:10	10:10	NUM
ftr-363	395	41	other	other	ADJ
ftr-363	395	42	reasons	reason	NOUN
ftr-363	395	43	exist	exist	VERB
ftr-363	395	44	for	for	ADP
ftr-363	395	45	disclosing	disclose	VERB
ftr-363	395	46	returns	return	NOUN
ftr-363	395	47	of	of	ADP
ftr-363	395	48	collected	collect	VERB
ftr-363	395	49	taxes	taxis	NOUN
ftr-363	395	50	,	,	PUNCT
ftr-363	395	51	particularly	particularly	ADV
ftr-363	395	52	employment	employment	NOUN
ftr-363	395	53	tax	tax	NOUN
ftr-363	395	54	returns	return	NOUN
ftr-363	395	55	reporting	report	VERB
ftr-363	395	56	withheld	withhold	VERB
ftr-363	395	57	income	income	NOUN
ftr-363	395	58	and	and	CCONJ
ftr-363	395	59	social	social	ADJ
ftr-363	395	60	security	security	NOUN
ftr-363	395	61	taxes	taxis	NOUN
ftr-363	395	62	.	.	PUNCT
ftr-363	396	1	the	the	DET
ftr-363	396	2	first	first	ADJ
ftr-363	396	3	of	of	ADP
ftr-363	396	4	these	these	DET
ftr-363	396	5	ancillary	ancillary	ADJ
ftr-363	396	6	reasons	reason	NOUN
ftr-363	396	7	stems	stem	VERB
ftr-363	396	8	from	from	ADP
ftr-363	396	9	the	the	DET
ftr-363	396	10	peculiar	peculiar	ADJ
ftr-363	396	11	circumstances	circumstance	NOUN
ftr-363	396	12	of	of	ADP
ftr-363	396	13	employment	employment	NOUN
ftr-363	396	14	tax	tax	NOUN
ftr-363	396	15	returns	return	NOUN
ftr-363	396	16	.	.	PUNCT
ftr-363	397	1	many	many	ADJ
ftr-363	397	2	of	of	ADP
ftr-363	397	3	these	these	DET
ftr-363	397	4	returns	return	NOUN
ftr-363	397	5	are	be	AUX
ftr-363	397	6	prepared	prepare	VERB
ftr-363	397	7	by	by	ADP
ftr-363	397	8	“	"	PUNCT
ftr-363	397	9	payroll	payroll	NOUN
ftr-363	397	10	tax	tax	NOUN
ftr-363	397	11	providers	provider	NOUN
ftr-363	397	12	.	.	PUNCT
ftr-363	397	13	”	"	PUNCT
ftr-363	398	1	these	these	DET
ftr-363	398	2	providers	provider	NOUN
ftr-363	398	3	prepare	prepare	VERB
ftr-363	398	4	the	the	DET
ftr-363	398	5	returns	return	NOUN
ftr-363	398	6	,	,	PUNCT
ftr-363	398	7	sign	sign	VERB
ftr-363	398	8	the	the	DET
ftr-363	398	9	returns	return	NOUN
ftr-363	398	10	,	,	PUNCT
ftr-363	398	11	pull	pull	VERB
ftr-363	398	12	the	the	DET
ftr-363	398	13	money	money	NOUN
ftr-363	398	14	from	from	ADP
ftr-363	398	15	taxpayers	taxpayer	NOUN
ftr-363	398	16	’	'	PUNCT
ftr-363	398	17	checking	check	VERB
ftr-363	398	18	accounts	account	NOUN
ftr-363	398	19	,	,	PUNCT
ftr-363	398	20	and	and	CCONJ
ftr-363	398	21	file	file	VERB
ftr-363	398	22	the	the	DET
ftr-363	398	23	returns	return	NOUN
ftr-363	398	24	and	and	CCONJ
ftr-363	398	25	the	the	DET
ftr-363	398	26	required	require	VERB
ftr-363	398	27	remittances	remittance	NOUN
ftr-363	398	28	.	.	PUNCT
ftr-363	399	1	taxpayers	taxpayer	NOUN
ftr-363	399	2	essentially	essentially	ADV
ftr-363	399	3	turn	turn	VERB
ftr-363	399	4	everything	everything	PRON
ftr-363	399	5	about	about	ADP
ftr-363	399	6	payroll	payroll	NOUN
ftr-363	399	7	taxes	taxis	NOUN
ftr-363	399	8	over	over	ADP
ftr-363	399	9	to	to	ADP
ftr-363	399	10	firms	firm	NOUN
ftr-363	399	11	that	that	PRON
ftr-363	399	12	provide	provide	VERB
ftr-363	399	13	this	this	DET
ftr-363	399	14	service.77	service.77	NOUN
ftr-363	399	15	if	if	SCONJ
ftr-363	399	16	collected	collect	VERB
ftr-363	399	17	tax	tax	NOUN
ftr-363	399	18	returns	return	NOUN
ftr-363	399	19	were	be	AUX
ftr-363	399	20	publicly	publicly	ADV
ftr-363	399	21	posted	post	VERB
ftr-363	399	22	,	,	PUNCT
ftr-363	399	23	the	the	DET
ftr-363	399	24	accessibility	accessibility	NOUN
ftr-363	399	25	of	of	ADP
ftr-363	399	26	information	information	NOUN
ftr-363	399	27	on	on	ADP
ftr-363	399	28	a	a	DET
ftr-363	399	29	public	public	ADJ
ftr-363	399	30	website	website	NOUN
ftr-363	399	31	would	would	AUX
ftr-363	399	32	allow	allow	VERB
ftr-363	399	33	taxpayers	taxpayer	NOUN
ftr-363	399	34	who	who	PRON
ftr-363	399	35	rely	rely	VERB
ftr-363	399	36	on	on	ADP
ftr-363	399	37	payroll	payroll	NOUN
ftr-363	399	38	providers	provider	NOUN
ftr-363	399	39	to	to	PART
ftr-363	399	40	pay	pay	VERB
ftr-363	399	41	their	their	PRON
ftr-363	399	42	taxes	taxis	NOUN
ftr-363	399	43	to	to	PART
ftr-363	399	44	ensure	ensure	VERB
ftr-363	399	45	that	that	SCONJ
ftr-363	399	46	their	their	PRON
ftr-363	399	47	taxes	taxis	NOUN
ftr-363	399	48	were	be	AUX
ftr-363	399	49	paid	pay	VERB
ftr-363	399	50	.	.	PUNCT
ftr-363	400	1	of	of	ADP
ftr-363	400	2	course	course	NOUN
ftr-363	400	3	,	,	PUNCT
ftr-363	400	4	these	these	DET
ftr-363	400	5	taxpayers	taxpayer	NOUN
ftr-363	400	6	could	could	AUX
ftr-363	400	7	go	go	VERB
ftr-363	400	8	to	to	ADP
ftr-363	400	9	the	the	DET
ftr-363	400	10	irs	irs	PROPN
ftr-363	400	11	now	now	ADV
ftr-363	400	12	and	and	CCONJ
ftr-363	400	13	make	make	VERB
ftr-363	400	14	a	a	DET
ftr-363	400	15	request	request	NOUN
ftr-363	400	16	for	for	ADP
ftr-363	400	17	their	their	PRON
ftr-363	400	18	transcripts	transcript	NOUN
ftr-363	400	19	,	,	PUNCT
ftr-363	400	20	but	but	CCONJ
ftr-363	400	21	the	the	DET
ftr-363	400	22	availability	availability	NOUN
ftr-363	400	23	of	of	ADP
ftr-363	400	24	a	a	DET
ftr-363	400	25	website	website	NOUN
ftr-363	400	26	with	with	ADP
ftr-363	400	27	an	an	DET
ftr-363	400	28	easy	easy	ADJ
ftr-363	400	29	search	search	NOUN
ftr-363	400	30	feature	feature	NOUN
ftr-363	400	31	might	might	AUX
ftr-363	400	32	help	help	VERB
ftr-363	400	33	to	to	PART
ftr-363	400	34	reduce	reduce	VERB
ftr-363	400	35	the	the	DET
ftr-363	400	36	problem	problem	NOUN
ftr-363	400	37	caused	cause	VERB
ftr-363	400	38	by	by	ADP
ftr-363	400	39	payroll	payroll	NOUN
ftr-363	400	40	providers	provider	NOUN
ftr-363	400	41	with	with	ADP
ftr-363	400	42	a	a	DET
ftr-363	400	43	bent	bent	NOUN
ftr-363	400	44	to	to	PART
ftr-363	400	45	steal	steal	VERB
ftr-363	400	46	—	—	PUNCT
ftr-363	400	47	a	a	DET
ftr-363	400	48	small	small	ADJ
ftr-363	400	49	collateral	collateral	ADJ
ftr-363	400	50	benefit	benefit	NOUN
ftr-363	400	51	to	to	ADP
ftr-363	400	52	this	this	DET
ftr-363	400	53	proposal	proposal	NOUN
ftr-363	400	54	.	.	PUNCT
ftr-363	401	1	a	a	DET
ftr-363	401	2	second	second	ADJ
ftr-363	401	3	ancillary	ancillary	ADJ
ftr-363	401	4	reason	reason	NOUN
ftr-363	401	5	for	for	ADP
ftr-363	401	6	disclosing	disclose	VERB
ftr-363	401	7	collected	collect	VERB
ftr-363	401	8	tax	tax	NOUN
ftr-363	401	9	returns	return	NOUN
ftr-363	401	10	involves	involve	VERB
ftr-363	401	11	the	the	DET
ftr-363	401	12	federal	federal	ADJ
ftr-363	401	13	government	government	NOUN
ftr-363	401	14	and	and	CCONJ
ftr-363	401	15	its	its	PRON
ftr-363	401	16	relationships	relationship	NOUN
ftr-363	401	17	with	with	ADP
ftr-363	401	18	federal	federal	ADJ
ftr-363	401	19	contractors	contractor	NOUN
ftr-363	401	20	.	.	PUNCT
ftr-363	402	1	the	the	DET
ftr-363	402	2	federal	federal	ADJ
ftr-363	402	3	government	government	NOUN
ftr-363	402	4	has	have	VERB
ftr-363	402	5	a	a	DET
ftr-363	402	6	goal	goal	NOUN
ftr-363	402	7	of	of	ADP
ftr-363	402	8	not	not	PART
ftr-363	402	9	contracting	contract	VERB
ftr-363	402	10	with	with	ADP
ftr-363	402	11	those	those	PRON
ftr-363	402	12	who	who	PRON
ftr-363	402	13	do	do	AUX
ftr-363	402	14	not	not	PART
ftr-363	402	15	pay	pay	VERB
ftr-363	402	16	their	their	PRON
ftr-363	402	17	federal	federal	ADJ
ftr-363	402	18	taxes.78	taxes.78	NOUN
ftr-363	402	19	on	on	ADP
ftr-363	402	20	january	january	PROPN
ftr-363	402	21	20	20	NUM
ftr-363	402	22	,	,	PUNCT
ftr-363	402	23	2010	2010	NUM
ftr-363	402	24	,	,	PUNCT
ftr-363	402	25	president	president	NOUN
ftr-363	402	26	obama	obama	PROPN
ftr-363	402	27	signed	sign	VERB
ftr-363	402	28	a	a	DET
ftr-363	402	29	memorandum	memorandum	NOUN
ftr-363	402	30	directing	direct	VERB
ftr-363	402	31	government	government	NOUN
ftr-363	402	32	officials	official	NOUN
ftr-363	402	33	to	to	PART
ftr-363	402	34	recommend	recommend	VERB
ftr-363	402	35	how	how	SCONJ
ftr-363	402	36	to	to	PART
ftr-363	402	37	ensure	ensure	VERB
ftr-363	402	38	that	that	SCONJ
ftr-363	402	39	no	no	DET
ftr-363	402	40	new	new	ADJ
ftr-363	402	41	federal	federal	ADJ
ftr-363	402	42	contracts	contract	NOUN
ftr-363	402	43	were	be	AUX
ftr-363	402	44	awarded	award	VERB
ftr-363	402	45	contractors	contractor	NOUN
ftr-363	402	46	delinquent	delinquent	ADJ
ftr-363	402	47	in	in	ADP
ftr-363	402	48	paying	pay	VERB
ftr-363	402	49	their	their	PRON
ftr-363	402	50	federal	federal	ADJ
ftr-363	402	51	taxes.79	taxes.79	NOUN
ftr-363	402	52	one	one	NUM
ftr-363	402	53	obvious	obvious	ADJ
ftr-363	402	54	way	way	NOUN
ftr-363	402	55	to	to	PART
ftr-363	402	56	accomplish	accomplish	VERB
ftr-363	402	57	this	this	DET
ftr-363	402	58	goal	goal	NOUN
ftr-363	402	59	would	would	AUX
ftr-363	402	60	be	be	AUX
ftr-363	402	61	to	to	PART
ftr-363	402	62	publish	publish	VERB
ftr-363	402	63	the	the	DET
ftr-363	402	64	delinquent	delinquent	ADJ
ftr-363	402	65	collected	collect	VERB
ftr-363	402	66	tax	tax	NOUN
ftr-363	402	67	data	datum	NOUN
ftr-363	402	68	in	in	ADP
ftr-363	402	69	a	a	DET
ftr-363	402	70	form	form	NOUN
ftr-363	402	71	easily	easily	ADV
ftr-363	402	72	retrieved	retrieve	VERB
ftr-363	402	73	by	by	ADP
ftr-363	402	74	highway	highway	NOUN
ftr-363	402	75	trust	trust	PROPN
ftr-363	402	76	fund	fund	PROPN
ftr-363	402	77	,	,	PUNCT
ftr-363	402	78	§	§	PROPN
ftr-363	402	79	9504	9504	NUM
ftr-363	402	80	,	,	PUNCT
ftr-363	402	81	sport	sport	NOUN
ftr-363	402	82	fish	fish	NOUN
ftr-363	402	83	restoration	restoration	NOUN
ftr-363	402	84	and	and	CCONJ
ftr-363	402	85	boating	boating	NOUN
ftr-363	402	86	trust	trust	PROPN
ftr-363	402	87	fund	fund	PROPN
ftr-363	402	88	,	,	PUNCT
ftr-363	402	89	§	§	PROPN
ftr-363	402	90	9505	9505	NUM
ftr-363	402	91	,	,	PUNCT
ftr-363	402	92	harbor	harbor	VERB
ftr-363	402	93	maintenance	maintenance	PROPN
ftr-363	402	94	trust	trust	PROPN
ftr-363	402	95	fund	fund	PROPN
ftr-363	402	96	,	,	PUNCT
ftr-363	402	97	§	§	PROPN
ftr-363	402	98	9506	9506	NUM
ftr-363	402	99	,	,	PUNCT
ftr-363	402	100	inland	inland	PROPN
ftr-363	402	101	waterways	waterways	PROPN
ftr-363	402	102	trust	trust	PROPN
ftr-363	402	103	fund	fund	PROPN
ftr-363	402	104	,	,	PUNCT
ftr-363	402	105	§	§	PROPN
ftr-363	402	106	9507	9507	NUM
ftr-363	402	107	,	,	PUNCT
ftr-363	402	108	hazardous	hazardous	ADJ
ftr-363	402	109	substance	substance	NOUN
ftr-363	402	110	superfund	superfund	NOUN
ftr-363	402	111	,	,	PUNCT
ftr-363	402	112	§	§	PROPN
ftr-363	402	113	9508	9508	NUM
ftr-363	402	114	,	,	PUNCT
ftr-363	402	115	leaking	leak	VERB
ftr-363	402	116	underground	underground	ADJ
ftr-363	402	117	storage	storage	NOUN
ftr-363	402	118	tank	tank	NOUN
ftr-363	402	119	trust	trust	NOUN
ftr-363	402	120	fund	fund	PROPN
ftr-363	402	121	,	,	PUNCT
ftr-363	402	122	§	§	PROPN
ftr-363	402	123	9509	9509	NUM
ftr-363	402	124	,	,	PUNCT
ftr-363	402	125	oil	oil	NOUN
ftr-363	402	126	spill	spill	NOUN
ftr-363	402	127	liability	liability	NOUN
ftr-363	402	128	trust	trust	NOUN
ftr-363	402	129	fund	fund	PROPN
ftr-363	402	130	,	,	PUNCT
ftr-363	402	131	§	§	PROPN
ftr-363	402	132	9510	9510	NUM
ftr-363	402	133	,	,	PUNCT
ftr-363	402	134	vaccine	vaccine	NOUN
ftr-363	402	135	injury	injury	PROPN
ftr-363	402	136	compensation	compensation	PROPN
ftr-363	402	137	trust	trust	PROPN
ftr-363	402	138	fund	fund	PROPN
ftr-363	402	139	,	,	PUNCT
ftr-363	402	140	and	and	CCONJ
ftr-363	402	141	§	§	PROPN
ftr-363	402	142	9511	9511	NUM
ftr-363	402	143	,	,	PUNCT
ftr-363	402	144	patient	patient	NOUN
ftr-363	402	145	-	-	PUNCT
ftr-363	402	146	centered	center	VERB
ftr-363	402	147	outcomes	outcome	NOUN
ftr-363	402	148	research	research	PROPN
ftr-363	402	149	trust	trust	NOUN
ftr-363	402	150	fund	fund	PROPN
ftr-363	402	151	.	.	PUNCT
ftr-363	403	1	the	the	DET
ftr-363	403	2	treasury	treasury	PROPN
ftr-363	403	3	website	website	NOUN
ftr-363	403	4	contains	contain	VERB
ftr-363	403	5	monthly	monthly	ADJ
ftr-363	403	6	financial	financial	ADJ
ftr-363	403	7	reports	report	NOUN
ftr-363	403	8	for	for	ADP
ftr-363	403	9	trust	trust	NOUN
ftr-363	403	10	funds	fund	NOUN
ftr-363	403	11	administered	administer	VERB
ftr-363	403	12	by	by	ADP
ftr-363	403	13	the	the	DET
ftr-363	403	14	treasury	treasury	PROPN
ftr-363	403	15	department	department	PROPN
ftr-363	403	16	.	.	PUNCT
ftr-363	404	1	treasury	treasury	PROPN
ftr-363	404	2	direct	direct	PROPN
ftr-363	404	3	,	,	PUNCT
ftr-363	404	4	trust	trust	NOUN
ftr-363	404	5	fund	fund	NOUN
ftr-363	404	6	financial	financial	ADJ
ftr-363	404	7	reporting	reporting	NOUN
ftr-363	404	8	,	,	PUNCT
ftr-363	404	9	http://www.treasurydirect.gov/govt/reports/tfmp/tfmp.htm	http://www.treasurydirect.gov/govt/reports/tfmp/tfmp.htm	X
ftr-363	404	10	.	.	NOUN
ftr-363	404	11	77	77	NUM
ftr-363	404	12	.	.	PUNCT
ftr-363	405	1	because	because	SCONJ
ftr-363	405	2	of	of	ADP
ftr-363	405	3	the	the	DET
ftr-363	405	4	“	"	PUNCT
ftr-363	405	5	trusting	trusting	ADJ
ftr-363	405	6	”	"	PUNCT
ftr-363	405	7	nature	nature	NOUN
ftr-363	405	8	of	of	ADP
ftr-363	405	9	taxpayers	taxpayer	NOUN
ftr-363	405	10	who	who	PRON
ftr-363	405	11	rely	rely	VERB
ftr-363	405	12	on	on	ADP
ftr-363	405	13	payroll	payroll	NOUN
ftr-363	405	14	providers	provider	NOUN
ftr-363	405	15	,	,	PUNCT
ftr-363	405	16	a	a	DET
ftr-363	405	17	number	number	NOUN
ftr-363	405	18	of	of	ADP
ftr-363	405	19	these	these	DET
ftr-363	405	20	providers	provider	NOUN
ftr-363	405	21	have	have	AUX
ftr-363	405	22	perpetrated	perpetrate	VERB
ftr-363	405	23	ponzi	ponzi	ADJ
ftr-363	405	24	style	style	NOUN
ftr-363	405	25	schemes	scheme	NOUN
ftr-363	405	26	in	in	ADP
ftr-363	405	27	which	which	PRON
ftr-363	405	28	they	they	PRON
ftr-363	405	29	take	take	VERB
ftr-363	405	30	the	the	DET
ftr-363	405	31	money	money	NOUN
ftr-363	405	32	from	from	ADP
ftr-363	405	33	the	the	DET
ftr-363	405	34	taxpayers	taxpayer	NOUN
ftr-363	405	35	’	’	PART
ftr-363	405	36	accounts	account	NOUN
ftr-363	405	37	and	and	CCONJ
ftr-363	405	38	use	use	VERB
ftr-363	405	39	some	some	PRON
ftr-363	405	40	of	of	ADP
ftr-363	405	41	it	it	PRON
ftr-363	405	42	for	for	ADP
ftr-363	405	43	personal	personal	ADJ
ftr-363	405	44	gain	gain	NOUN
ftr-363	405	45	rather	rather	ADV
ftr-363	405	46	than	than	ADP
ftr-363	405	47	using	use	VERB
ftr-363	405	48	the	the	DET
ftr-363	405	49	money	money	NOUN
ftr-363	405	50	to	to	PART
ftr-363	405	51	pay	pay	VERB
ftr-363	405	52	the	the	DET
ftr-363	405	53	taxes	taxis	NOUN
ftr-363	405	54	.	.	PUNCT
ftr-363	406	1	by	by	ADP
ftr-363	406	2	the	the	DET
ftr-363	406	3	time	time	NOUN
ftr-363	406	4	the	the	DET
ftr-363	406	5	schemes	scheme	NOUN
ftr-363	406	6	collapse	collapse	VERB
ftr-363	406	7	,	,	PUNCT
ftr-363	406	8	potentially	potentially	ADV
ftr-363	406	9	thousands	thousand	NOUN
ftr-363	406	10	of	of	ADP
ftr-363	406	11	taxpayers	taxpayer	NOUN
ftr-363	406	12	who	who	PRON
ftr-363	406	13	actually	actually	ADV
ftr-363	406	14	had	have	VERB
ftr-363	406	15	money	money	NOUN
ftr-363	406	16	drawn	draw	VERB
ftr-363	406	17	out	out	ADP
ftr-363	406	18	of	of	ADP
ftr-363	406	19	their	their	PRON
ftr-363	406	20	accounts	account	NOUN
ftr-363	406	21	to	to	PART
ftr-363	406	22	pay	pay	VERB
ftr-363	406	23	over	over	ADP
ftr-363	406	24	the	the	DET
ftr-363	406	25	collected	collect	VERB
ftr-363	406	26	taxes	taxis	NOUN
ftr-363	406	27	find	find	VERB
ftr-363	406	28	themselves	themselves	PRON
ftr-363	406	29	with	with	ADP
ftr-363	406	30	a	a	DET
ftr-363	406	31	tax	tax	NOUN
ftr-363	406	32	bill	bill	NOUN
ftr-363	406	33	.	.	PUNCT
ftr-363	407	1	see	see	VERB
ftr-363	407	2	,	,	PUNCT
ftr-363	407	3	e.g.	e.g.	ADV
ftr-363	407	4	,	,	PUNCT
ftr-363	407	5	in	in	ADP
ftr-363	407	6	re	re	NOUN
ftr-363	407	7	firstpay	firstpay	PROPN
ftr-363	407	8	,	,	PUNCT
ftr-363	407	9	inc	inc	PROPN
ftr-363	407	10	.	.	PROPN
ftr-363	407	11	,	,	PUNCT
ftr-363	407	12	nos	nos	PROPN
ftr-363	407	13	.	.	PROPN
ftr-363	407	14	09	09	NUM
ftr-363	407	15	-	-	SYM
ftr-363	407	16	1076	1076	NUM
ftr-363	407	17	,	,	PUNCT
ftr-363	407	18	09	09	NUM
ftr-363	407	19	-	-	SYM
ftr-363	407	20	1107	1107	NUM
ftr-363	407	21	,	,	PUNCT
ftr-363	407	22	2010	2010	NUM
ftr-363	407	23	wl	wl	NOUN
ftr-363	407	24	3199858	3199858	NUM
ftr-363	407	25	(	(	PUNCT
ftr-363	407	26	4th	4th	ADJ
ftr-363	407	27	cir	cir	NOUN
ftr-363	407	28	.	.	PUNCT
ftr-363	408	1	aug	aug	PROPN
ftr-363	408	2	.	.	PROPN
ftr-363	408	3	13	13	NUM
ftr-363	408	4	,	,	PUNCT
ftr-363	408	5	2010	2010	NUM
ftr-363	408	6	)	)	PUNCT
ftr-363	408	7	.	.	PUNCT
ftr-363	409	1	see	see	VERB
ftr-363	409	2	also	also	ADV
ftr-363	409	3	fogg	fogg	PROPN
ftr-363	409	4	,	,	PUNCT
ftr-363	409	5	trust	trust	PROPN
ftr-363	409	6	,	,	PUNCT
ftr-363	409	7	supra	supra	PROPN
ftr-363	409	8	note	note	PROPN
ftr-363	409	9	13	13	NUM
ftr-363	409	10	,	,	PUNCT
ftr-363	409	11	at	at	ADP
ftr-363	409	12	384	384	NUM
ftr-363	409	13	.	.	PUNCT
ftr-363	410	1	78	78	NUM
ftr-363	410	2	.	.	PUNCT
ftr-363	411	1	see	see	VERB
ftr-363	411	2	u.s	u.s	PROPN
ftr-363	411	3	.	.	PROPN
ftr-363	411	4	gov’t	gov’t	PROPN
ftr-363	411	5	accountability	accountability	NOUN
ftr-363	411	6	office	office	NOUN
ftr-363	411	7	,	,	PUNCT
ftr-363	411	8	gao-05	gao-05	PROPN
ftr-363	411	9	-	-	PUNCT
ftr-363	411	10	637	637	NUM
ftr-363	411	11	,	,	PUNCT
ftr-363	411	12	financial	financial	ADJ
ftr-363	411	13	management	management	NOUN
ftr-363	411	14	:	:	PUNCT
ftr-363	411	15	thousands	thousand	NOUN
ftr-363	411	16	of	of	ADP
ftr-363	411	17	civilian	civilian	ADJ
ftr-363	411	18	agency	agency	NOUN
ftr-363	411	19	contractors	contractor	NOUN
ftr-363	411	20	abuse	abuse	VERB
ftr-363	411	21	the	the	DET
ftr-363	411	22	federal	federal	ADJ
ftr-363	411	23	tax	tax	NOUN
ftr-363	411	24	system	system	NOUN
ftr-363	411	25	with	with	ADP
ftr-363	411	26	little	little	ADJ
ftr-363	411	27	consequence	consequence	NOUN
ftr-363	411	28	,	,	PUNCT
ftr-363	411	29	at	at	ADP
ftr-363	411	30	intro	intro	NOUN
ftr-363	411	31	(	(	PUNCT
ftr-363	411	32	2005	2005	NUM
ftr-363	411	33	)	)	PUNCT
ftr-363	411	34	,	,	PUNCT
ftr-363	412	1	[	[	X
ftr-363	412	2	hereinafter	hereinafter	NOUN
ftr-363	412	3	gao	gao	PROPN
ftr-363	412	4	2005	2005	NUM
ftr-363	412	5	report	report	NOUN
ftr-363	412	6	]	]	X
ftr-363	412	7	.	.	PUNCT
ftr-363	413	1	79	79	NUM
ftr-363	413	2	.	.	PUNCT
ftr-363	414	1	see	see	VERB
ftr-363	414	2	michael	michael	PROPN
ftr-363	414	3	joe	joe	PROPN
ftr-363	414	4	,	,	PUNCT
ftr-363	414	5	obama	obama	PROPN
ftr-363	414	6	seeks	seek	VERB
ftr-363	414	7	to	to	PART
ftr-363	414	8	block	block	VERB
ftr-363	414	9	tax	tax	NOUN
ftr-363	414	10	debtors	debtor	NOUN
ftr-363	414	11	from	from	ADP
ftr-363	414	12	receiving	receive	VERB
ftr-363	414	13	federal	federal	ADJ
ftr-363	414	14	contracts	contract	NOUN
ftr-363	414	15	,	,	PUNCT
ftr-363	414	16	2010	2010	NUM
ftr-363	414	17	tax	tax	NOUN
ftr-363	414	18	notes	note	NOUN
ftr-363	414	19	today	today	NOUN
ftr-363	414	20	13	13	NUM
ftr-363	414	21	-	-	SYM
ftr-363	414	22	3	3	NUM
ftr-363	414	23	(	(	PUNCT
ftr-363	414	24	jan	jan	PROPN
ftr-363	414	25	.	.	PROPN
ftr-363	414	26	21	21	NUM
ftr-363	414	27	,	,	PUNCT
ftr-363	414	28	2010	2010	NUM
ftr-363	414	29	)	)	PUNCT
ftr-363	414	30	.	.	PUNCT
ftr-363	415	1	2011	2011	NUM
ftr-363	415	2	]	]	PUNCT
ftr-363	415	3	transparency	transparency	NOUN
ftr-363	415	4	in	in	ADP
ftr-363	415	5	private	private	ADJ
ftr-363	415	6	collection	collection	NOUN
ftr-363	415	7	of	of	ADP
ftr-363	415	8	federal	federal	ADJ
ftr-363	415	9	taxes	taxis	NOUN
ftr-363	415	10	781	781	NUM
ftr-363	415	11	federal	federal	ADJ
ftr-363	415	12	contracting	contracting	NOUN
ftr-363	415	13	officers	officer	NOUN
ftr-363	415	14	since	since	SCONJ
ftr-363	415	15	collected	collect	VERB
ftr-363	415	16	taxes	taxis	NOUN
ftr-363	415	17	comprise	comprise	VERB
ftr-363	415	18	over	over	ADP
ftr-363	415	19	90	90	NUM
ftr-363	415	20	%	%	NOUN
ftr-363	415	21	of	of	ADP
ftr-363	415	22	the	the	DET
ftr-363	415	23	unpaid	unpaid	ADJ
ftr-363	415	24	federal	federal	ADJ
ftr-363	415	25	tax	tax	NOUN
ftr-363	415	26	debts	debt	NOUN
ftr-363	415	27	of	of	ADP
ftr-363	415	28	contractors	contractor	NOUN
ftr-363	415	29	seeking	seek	VERB
ftr-363	415	30	federal	federal	ADJ
ftr-363	415	31	contracts.80	contracts.80	NOUN
ftr-363	415	32	this	this	DET
ftr-363	415	33	article	article	NOUN
ftr-363	415	34	does	do	AUX
ftr-363	415	35	not	not	PART
ftr-363	415	36	seek	seek	VERB
ftr-363	415	37	to	to	PART
ftr-363	415	38	change	change	VERB
ftr-363	415	39	the	the	DET
ftr-363	415	40	practice	practice	NOUN
ftr-363	415	41	of	of	ADP
ftr-363	415	42	having	have	VERB
ftr-363	415	43	third	third	ADJ
ftr-363	415	44	parties	party	NOUN
ftr-363	415	45	collect	collect	VERB
ftr-363	415	46	taxes	taxis	NOUN
ftr-363	415	47	for	for	ADP
ftr-363	415	48	the	the	DET
ftr-363	415	49	irs	irs	PROPN
ftr-363	415	50	or	or	CCONJ
ftr-363	415	51	the	the	DET
ftr-363	415	52	method	method	NOUN
ftr-363	415	53	by	by	ADP
ftr-363	415	54	which	which	PRON
ftr-363	415	55	third	third	ADJ
ftr-363	415	56	parties	party	NOUN
ftr-363	415	57	collect	collect	VERB
ftr-363	415	58	these	these	DET
ftr-363	415	59	taxes	taxis	NOUN
ftr-363	415	60	.	.	PUNCT
ftr-363	416	1	rather	rather	ADV
ftr-363	416	2	,	,	PUNCT
ftr-363	416	3	it	it	PRON
ftr-363	416	4	seeks	seek	VERB
ftr-363	416	5	to	to	PART
ftr-363	416	6	shed	shed	VERB
ftr-363	416	7	light	light	NOUN
ftr-363	416	8	on	on	ADP
ftr-363	416	9	that	that	DET
ftr-363	416	10	process	process	NOUN
ftr-363	416	11	by	by	ADP
ftr-363	416	12	changing	change	VERB
ftr-363	416	13	the	the	DET
ftr-363	416	14	disclosure	disclosure	NOUN
ftr-363	416	15	law	law	NOUN
ftr-363	416	16	regarding	regard	VERB
ftr-363	416	17	these	these	DET
ftr-363	416	18	taxes	taxis	NOUN
ftr-363	416	19	.	.	PUNCT
ftr-363	417	1	amending	amend	VERB
ftr-363	417	2	current	current	ADJ
ftr-363	417	3	disclosure	disclosure	NOUN
ftr-363	417	4	law	law	NOUN
ftr-363	417	5	will	will	AUX
ftr-363	417	6	not	not	PART
ftr-363	417	7	only	only	ADV
ftr-363	417	8	significantly	significantly	ADV
ftr-363	417	9	enhance	enhance	VERB
ftr-363	417	10	the	the	DET
ftr-363	417	11	chances	chance	NOUN
ftr-363	417	12	of	of	ADP
ftr-363	417	13	closing	close	VERB
ftr-363	417	14	the	the	DET
ftr-363	417	15	multi	multi	ADJ
ftr-363	417	16	-	-	ADJ
ftr-363	417	17	billion	billion	NUM
ftr-363	417	18	dollar	dollar	NOUN
ftr-363	417	19	tax	tax	NOUN
ftr-363	417	20	gap	gap	NOUN
ftr-363	417	21	that	that	PRON
ftr-363	417	22	exists	exist	VERB
ftr-363	417	23	because	because	SCONJ
ftr-363	417	24	of	of	ADP
ftr-363	417	25	the	the	DET
ftr-363	417	26	failure	failure	NOUN
ftr-363	417	27	to	to	PART
ftr-363	417	28	pay	pay	VERB
ftr-363	417	29	over	over	ADP
ftr-363	417	30	these	these	DET
ftr-363	417	31	collected	collect	VERB
ftr-363	417	32	taxes	taxis	NOUN
ftr-363	417	33	,	,	PUNCT
ftr-363	417	34	but	but	CCONJ
ftr-363	417	35	this	this	DET
ftr-363	417	36	change	change	NOUN
ftr-363	417	37	will	will	AUX
ftr-363	417	38	also	also	ADV
ftr-363	417	39	correctly	correctly	ADV
ftr-363	417	40	align	align	VERB
ftr-363	417	41	the	the	DET
ftr-363	417	42	disclosure	disclosure	NOUN
ftr-363	417	43	laws	law	NOUN
ftr-363	417	44	with	with	ADP
ftr-363	417	45	their	their	PRON
ftr-363	417	46	policy	policy	NOUN
ftr-363	417	47	considerations	consideration	NOUN
ftr-363	417	48	.	.	PUNCT
ftr-363	418	1	iv	iv	X
ftr-363	418	2	.	.	PUNCT
ftr-363	418	3	disclosure	disclosure	NOUN
ftr-363	418	4	policy	policy	NOUN
ftr-363	418	5	considerations	consideration	NOUN
ftr-363	418	6	disclosing	disclose	VERB
ftr-363	418	7	tax	tax	NOUN
ftr-363	418	8	return	return	NOUN
ftr-363	418	9	information	information	NOUN
ftr-363	418	10	brings	bring	VERB
ftr-363	418	11	together	together	ADP
ftr-363	418	12	competing	compete	VERB
ftr-363	418	13	policies	policy	NOUN
ftr-363	418	14	of	of	ADP
ftr-363	418	15	openness	openness	NOUN
ftr-363	418	16	and	and	CCONJ
ftr-363	418	17	transparency	transparency	NOUN
ftr-363	418	18	against	against	ADP
ftr-363	418	19	privacy	privacy	NOUN
ftr-363	418	20	rights	right	NOUN
ftr-363	418	21	,	,	PUNCT
ftr-363	418	22	fiercely	fiercely	ADV
ftr-363	418	23	held	hold	VERB
ftr-363	418	24	individualism	individualism	NOUN
ftr-363	418	25	,	,	PUNCT
ftr-363	418	26	and	and	CCONJ
ftr-363	418	27	concerns	concern	NOUN
ftr-363	418	28	for	for	ADP
ftr-363	418	29	unnecessary	unnecessary	ADJ
ftr-363	418	30	government	government	NOUN
ftr-363	418	31	intrusion	intrusion	NOUN
ftr-363	418	32	.	.	PUNCT
ftr-363	419	1	disclosure	disclosure	NOUN
ftr-363	419	2	also	also	ADV
ftr-363	419	3	brings	bring	VERB
ftr-363	419	4	up	up	ADP
ftr-363	419	5	competing	compete	VERB
ftr-363	419	6	claims	claim	NOUN
ftr-363	419	7	concerning	concern	VERB
ftr-363	419	8	the	the	DET
ftr-363	419	9	benefits	benefit	NOUN
ftr-363	419	10	of	of	ADP
ftr-363	419	11	openness	openness	NOUN
ftr-363	419	12	.	.	PUNCT
ftr-363	420	1	proponents	proponent	NOUN
ftr-363	420	2	of	of	ADP
ftr-363	420	3	opening	open	VERB
ftr-363	420	4	up	up	ADP
ftr-363	420	5	more	more	ADJ
ftr-363	420	6	information	information	NOUN
ftr-363	420	7	to	to	ADP
ftr-363	420	8	the	the	DET
ftr-363	420	9	public	public	NOUN
ftr-363	420	10	cite	cite	VERB
ftr-363	420	11	the	the	DET
ftr-363	420	12	positive	positive	ADJ
ftr-363	420	13	effects	effect	NOUN
ftr-363	420	14	they	they	PRON
ftr-363	420	15	perceive	perceive	VERB
ftr-363	420	16	such	such	ADJ
ftr-363	420	17	openness	openness	NOUN
ftr-363	420	18	will	will	AUX
ftr-363	420	19	have	have	VERB
ftr-363	420	20	on	on	ADP
ftr-363	420	21	compliance.81	compliance.81	PROPN
ftr-363	420	22	opponents	opponent	NOUN
ftr-363	420	23	,	,	PUNCT
ftr-363	420	24	on	on	ADP
ftr-363	420	25	the	the	DET
ftr-363	420	26	other	other	ADJ
ftr-363	420	27	hand	hand	NOUN
ftr-363	420	28	,	,	PUNCT
ftr-363	420	29	cite	cite	VERB
ftr-363	420	30	it	it	PRON
ftr-363	420	31	as	as	ADP
ftr-363	420	32	a	a	DET
ftr-363	420	33	concern	concern	NOUN
ftr-363	420	34	,	,	PUNCT
ftr-363	420	35	suggesting	suggest	VERB
ftr-363	420	36	that	that	SCONJ
ftr-363	420	37	it	it	PRON
ftr-363	420	38	will	will	AUX
ftr-363	420	39	detract	detract	VERB
ftr-363	420	40	from	from	ADP
ftr-363	420	41	compliance	compliance	NOUN
ftr-363	420	42	as	as	SCONJ
ftr-363	420	43	taxpayers	taxpayer	NOUN
ftr-363	420	44	become	become	VERB
ftr-363	420	45	fearful	fearful	ADJ
ftr-363	420	46	that	that	SCONJ
ftr-363	420	47	accurately	accurately	ADV
ftr-363	420	48	reporting	report	VERB
ftr-363	420	49	their	their	PRON
ftr-363	420	50	taxes	taxis	NOUN
ftr-363	420	51	will	will	AUX
ftr-363	420	52	negatively	negatively	ADV
ftr-363	420	53	affect	affect	VERB
ftr-363	420	54	other	other	ADJ
ftr-363	420	55	aspects	aspect	NOUN
ftr-363	420	56	of	of	ADP
ftr-363	420	57	life.82	life.82	NOUN
ftr-363	420	58	in	in	ADP
ftr-363	420	59	order	order	NOUN
ftr-363	420	60	to	to	PART
ftr-363	420	61	determine	determine	VERB
ftr-363	420	62	when	when	SCONJ
ftr-363	420	63	transparency	transparency	NOUN
ftr-363	420	64	should	should	AUX
ftr-363	420	65	trump	trump	VERB
ftr-363	420	66	privacy	privacy	NOUN
ftr-363	420	67	and	and	CCONJ
ftr-363	420	68	vice	vice	NOUN
ftr-363	420	69	versa	versa	ADV
ftr-363	420	70	,	,	PUNCT
ftr-363	420	71	it	it	PRON
ftr-363	420	72	is	be	AUX
ftr-363	420	73	necessary	necessary	ADJ
ftr-363	420	74	to	to	PART
ftr-363	420	75	examine	examine	VERB
ftr-363	420	76	the	the	DET
ftr-363	420	77	benefits	benefit	NOUN
ftr-363	420	78	and	and	CCONJ
ftr-363	420	79	concerns	concern	NOUN
ftr-363	420	80	raised	raise	VERB
ftr-363	420	81	on	on	ADP
ftr-363	420	82	each	each	DET
ftr-363	420	83	side	side	NOUN
ftr-363	420	84	of	of	ADP
ftr-363	420	85	the	the	DET
ftr-363	420	86	policy	policy	NOUN
ftr-363	420	87	coin	coin	NOUN
ftr-363	420	88	.	.	PUNCT
ftr-363	421	1	privacy	privacy	NOUN
ftr-363	421	2	concerns	concern	NOUN
ftr-363	421	3	heighten	heighten	VERB
ftr-363	421	4	when	when	SCONJ
ftr-363	421	5	disclosure	disclosure	NOUN
ftr-363	421	6	of	of	ADP
ftr-363	421	7	tax	tax	NOUN
ftr-363	421	8	information	information	NOUN
ftr-363	421	9	:	:	PUNCT
ftr-363	421	10	(	(	PUNCT
ftr-363	421	11	1	1	X
ftr-363	421	12	)	)	PUNCT
ftr-363	421	13	concerns	concern	VERB
ftr-363	421	14	individuals	individual	NOUN
ftr-363	421	15	rather	rather	ADV
ftr-363	421	16	than	than	ADP
ftr-363	421	17	entities	entity	NOUN
ftr-363	421	18	;	;	PUNCT
ftr-363	421	19	(	(	PUNCT
ftr-363	421	20	2	2	X
ftr-363	421	21	)	)	PUNCT
ftr-363	421	22	may	may	AUX
ftr-363	421	23	disclose	disclose	VERB
ftr-363	421	24	trade	trade	NOUN
ftr-363	421	25	secrets	secret	NOUN
ftr-363	421	26	or	or	CCONJ
ftr-363	421	27	other	other	ADJ
ftr-363	421	28	information	information	NOUN
ftr-363	421	29	that	that	PRON
ftr-363	421	30	might	might	AUX
ftr-363	421	31	damage	damage	VERB
ftr-363	421	32	the	the	DET
ftr-363	421	33	taxpayer	taxpayer	NOUN
ftr-363	421	34	’s	’s	PART
ftr-363	421	35	business	business	NOUN
ftr-363	421	36	;	;	PUNCT
ftr-363	421	37	(	(	PUNCT
ftr-363	421	38	3	3	X
ftr-363	421	39	)	)	PUNCT
ftr-363	421	40	discourages	discourage	VERB
ftr-363	421	41	rather	rather	ADV
ftr-363	421	42	than	than	ADP
ftr-363	421	43	promotes	promote	VERB
ftr-363	421	44	accurate	accurate	ADJ
ftr-363	421	45	reporting	reporting	NOUN
ftr-363	421	46	of	of	ADP
ftr-363	421	47	information	information	NOUN
ftr-363	421	48	;	;	PUNCT
ftr-363	421	49	(	(	PUNCT
ftr-363	421	50	4	4	X
ftr-363	421	51	)	)	PUNCT
ftr-363	421	52	results	result	NOUN
ftr-363	421	53	in	in	ADP
ftr-363	421	54	associated	associated	ADJ
ftr-363	421	55	costs	cost	NOUN
ftr-363	421	56	which	which	PRON
ftr-363	421	57	outweigh	outweigh	VERB
ftr-363	421	58	the	the	DET
ftr-363	421	59	benefits	benefit	NOUN
ftr-363	421	60	of	of	ADP
ftr-363	421	61	80	80	NUM
ftr-363	421	62	.	.	PUNCT
ftr-363	422	1	gao	gao	PROPN
ftr-363	422	2	2005	2005	NUM
ftr-363	422	3	report	report	NOUN
ftr-363	422	4	,	,	PUNCT
ftr-363	422	5	supra	supra	PROPN
ftr-363	422	6	note	note	NOUN
ftr-363	422	7	78	78	NUM
ftr-363	422	8	,	,	PUNCT
ftr-363	422	9	at	at	ADP
ftr-363	422	10	intro	intro	VERB
ftr-363	422	11	.	.	PUNCT
ftr-363	423	1	81	81	NUM
ftr-363	423	2	.	.	PUNCT
ftr-363	424	1	see	see	VERB
ftr-363	424	2	christopher	christopher	PROPN
ftr-363	424	3	s.	s.	PROPN
ftr-363	424	4	rizek	rizek	PROPN
ftr-363	424	5	,	,	PUNCT
ftr-363	424	6	taxpayer	taxpayer	NOUN
ftr-363	424	7	privacy	privacy	NOUN
ftr-363	424	8	and	and	CCONJ
ftr-363	424	9	disclosure	disclosure	NOUN
ftr-363	424	10	issues	issue	NOUN
ftr-363	424	11	will	will	AUX
ftr-363	424	12	continue	continue	VERB
ftr-363	424	13	to	to	PART
ftr-363	424	14	touch	touch	VERB
ftr-363	424	15	us	we	PRON
ftr-363	424	16	all	all	PRON
ftr-363	424	17	,	,	PUNCT
ftr-363	424	18	in	in	ADP
ftr-363	424	19	the	the	DET
ftr-363	424	20	future	future	NOUN
ftr-363	424	21	of	of	ADP
ftr-363	424	22	american	american	ADJ
ftr-363	424	23	taxation	taxation	PROPN
ftr-363	424	24	:	:	PUNCT
ftr-363	424	25	essays	essay	NOUN
ftr-363	424	26	commemorating	commemorate	VERB
ftr-363	424	27	the	the	DET
ftr-363	424	28	30th	30th	ADJ
ftr-363	424	29	anniversary	anniversary	NOUN
ftr-363	424	30	of	of	ADP
ftr-363	424	31	tax	tax	NOUN
ftr-363	424	32	notes	note	NOUN
ftr-363	424	33	81	81	NUM
ftr-363	424	34	,	,	PUNCT
ftr-363	424	35	89	89	NUM
ftr-363	424	36	,	,	PUNCT
ftr-363	424	37	available	available	ADJ
ftr-363	424	38	at	at	ADP
ftr-363	424	39	http://www.aei.org	http://www.aei.org	ADJ
ftr-363	424	40	/doclib/20021222_conf021210d.pdf	/doclib/20021222_conf021210d.pdf	NOUN
ftr-363	424	41	(	(	PUNCT
ftr-363	424	42	“	"	PUNCT
ftr-363	424	43	the	the	DET
ftr-363	424	44	short	short	ADJ
ftr-363	424	45	answer	answer	NOUN
ftr-363	424	46	is	be	AUX
ftr-363	424	47	,	,	PUNCT
ftr-363	424	48	unfortunately	unfortunately	ADV
ftr-363	424	49	,	,	PUNCT
ftr-363	424	50	that	that	SCONJ
ftr-363	424	51	no	no	DET
ftr-363	424	52	one	one	NOUN
ftr-363	424	53	really	really	ADV
ftr-363	424	54	knows	know	VERB
ftr-363	424	55	as	as	ADP
ftr-363	424	56	a	a	DET
ftr-363	424	57	factual	factual	ADJ
ftr-363	424	58	matter	matter	NOUN
ftr-363	424	59	what	what	PRON
ftr-363	424	60	the	the	DET
ftr-363	424	61	link	link	NOUN
ftr-363	424	62	is	be	AUX
ftr-363	424	63	between	between	ADP
ftr-363	424	64	the	the	DET
ftr-363	424	65	confidentiality	confidentiality	NOUN
ftr-363	424	66	of	of	ADP
ftr-363	424	67	taxpayer	taxpayer	NOUN
ftr-363	424	68	information	information	NOUN
ftr-363	424	69	and	and	CCONJ
ftr-363	424	70	voluntary	voluntary	ADJ
ftr-363	424	71	compliance	compliance	NOUN
ftr-363	424	72	.	.	PUNCT
ftr-363	425	1	the	the	DET
ftr-363	425	2	claim	claim	NOUN
ftr-363	425	3	that	that	SCONJ
ftr-363	425	4	confidentiality	confidentiality	NOUN
ftr-363	425	5	fosters	foster	VERB
ftr-363	425	6	compliance	compliance	NOUN
ftr-363	425	7	is	be	AUX
ftr-363	425	8	rather	rather	ADV
ftr-363	425	9	,	,	PUNCT
ftr-363	425	10	something	something	PRON
ftr-363	425	11	like	like	ADP
ftr-363	425	12	an	an	DET
ftr-363	425	13	article	article	NOUN
ftr-363	425	14	of	of	ADP
ftr-363	425	15	faith	faith	NOUN
ftr-363	425	16	,	,	PUNCT
ftr-363	425	17	for	for	ADP
ftr-363	425	18	or	or	CCONJ
ftr-363	425	19	against	against	ADP
ftr-363	425	20	which	which	PRON
ftr-363	425	21	only	only	ADV
ftr-363	425	22	anecdotal	anecdotal	ADJ
ftr-363	425	23	and	and	CCONJ
ftr-363	425	24	not	not	PART
ftr-363	425	25	particularly	particularly	ADV
ftr-363	425	26	conclusive	conclusive	ADJ
ftr-363	425	27	evidence	evidence	NOUN
ftr-363	425	28	can	can	AUX
ftr-363	425	29	be	be	AUX
ftr-363	425	30	offered	offer	VERB
ftr-363	425	31	.	.	PUNCT
ftr-363	425	32	”	"	PUNCT
ftr-363	425	33	)	)	PUNCT
ftr-363	425	34	.	.	PUNCT
ftr-363	426	1	82	82	X
ftr-363	426	2	.	.	PUNCT
ftr-363	426	3	see	see	VERB
ftr-363	426	4	generally	generally	ADV
ftr-363	426	5	treasury	treasury	PROPN
ftr-363	426	6	report	report	NOUN
ftr-363	426	7	,	,	PUNCT
ftr-363	426	8	supra	supra	PROPN
ftr-363	426	9	note	note	PROPN
ftr-363	426	10	10	10	NUM
ftr-363	426	11	(	(	PUNCT
ftr-363	426	12	making	make	VERB
ftr-363	426	13	the	the	DET
ftr-363	426	14	concern	concern	NOUN
ftr-363	426	15	for	for	ADP
ftr-363	426	16	collateral	collateral	ADJ
ftr-363	426	17	non	non	ADJ
ftr-363	426	18	-	-	ADJ
ftr-363	426	19	reporting	report	VERB
ftr-363	426	20	a	a	DET
ftr-363	426	21	basis	basis	NOUN
ftr-363	426	22	for	for	ADP
ftr-363	426	23	its	its	PRON
ftr-363	426	24	recommendations	recommendation	NOUN
ftr-363	426	25	concerning	concern	VERB
ftr-363	426	26	correct	correct	ADJ
ftr-363	426	27	policy	policy	NOUN
ftr-363	426	28	in	in	ADP
ftr-363	426	29	this	this	DET
ftr-363	426	30	area	area	NOUN
ftr-363	426	31	,	,	PUNCT
ftr-363	426	32	and	and	CCONJ
ftr-363	426	33	placing	place	VERB
ftr-363	426	34	much	much	ADV
ftr-363	426	35	more	more	ADJ
ftr-363	426	36	emphasis	emphasis	NOUN
ftr-363	426	37	on	on	ADP
ftr-363	426	38	this	this	DET
ftr-363	426	39	factor	factor	NOUN
ftr-363	426	40	than	than	ADP
ftr-363	426	41	the	the	DET
ftr-363	426	42	jct	jct	PROPN
ftr-363	426	43	report	report	PROPN
ftr-363	426	44	)	)	PUNCT
ftr-363	426	45	.	.	PUNCT
ftr-363	427	1	782	782	NUM
ftr-363	427	2	florida	florida	PROPN
ftr-363	427	3	tax	tax	NOUN
ftr-363	427	4	review	review	NOUN
ftr-363	427	5	[	[	X
ftr-363	427	6	vol	vol	NOUN
ftr-363	427	7	.	.	PUNCT
ftr-363	427	8	10:10	10:10	NUM
ftr-363	427	9	the	the	DET
ftr-363	427	10	information	information	NOUN
ftr-363	427	11	so	so	ADV
ftr-363	427	12	disclosed	disclose	VERB
ftr-363	427	13	;	;	PUNCT
ftr-363	427	14	(	(	PUNCT
ftr-363	427	15	5	5	X
ftr-363	427	16	)	)	PUNCT
ftr-363	427	17	fosters	foster	VERB
ftr-363	427	18	misunderstanding	misunderstanding	NOUN
ftr-363	427	19	;	;	PUNCT
ftr-363	427	20	and	and	CCONJ
ftr-363	427	21	(	(	PUNCT
ftr-363	427	22	6	6	X
ftr-363	427	23	)	)	PUNCT
ftr-363	427	24	politicizes	politicize	VERB
ftr-363	427	25	the	the	DET
ftr-363	427	26	process.83	process.83	ADJ
ftr-363	427	27	concerns	concern	NOUN
ftr-363	427	28	for	for	ADP
ftr-363	427	29	the	the	DET
ftr-363	427	30	need	need	NOUN
ftr-363	427	31	to	to	PART
ftr-363	427	32	disclose	disclose	VERB
ftr-363	427	33	information	information	NOUN
ftr-363	427	34	heighten	heighten	VERB
ftr-363	427	35	when	when	SCONJ
ftr-363	427	36	disclosure	disclosure	NOUN
ftr-363	427	37	of	of	ADP
ftr-363	427	38	tax	tax	NOUN
ftr-363	427	39	information	information	NOUN
ftr-363	427	40	involves	involve	VERB
ftr-363	427	41	(	(	PUNCT
ftr-363	427	42	1	1	X
ftr-363	427	43	)	)	PUNCT
ftr-363	427	44	an	an	DET
ftr-363	427	45	entity	entity	NOUN
ftr-363	427	46	that	that	PRON
ftr-363	427	47	receives	receive	VERB
ftr-363	427	48	significant	significant	ADJ
ftr-363	427	49	tax	tax	NOUN
ftr-363	427	50	subsidies	subsidy	NOUN
ftr-363	427	51	,	,	PUNCT
ftr-363	427	52	such	such	ADJ
ftr-363	427	53	as	as	ADP
ftr-363	427	54	a	a	DET
ftr-363	427	55	tax	tax	NOUN
ftr-363	427	56	-	-	PUNCT
ftr-363	427	57	exempt	exempt	ADJ
ftr-363	427	58	organization	organization	NOUN
ftr-363	427	59	,	,	PUNCT
ftr-363	427	60	(	(	PUNCT
ftr-363	427	61	2	2	X
ftr-363	427	62	)	)	PUNCT
ftr-363	427	63	an	an	DET
ftr-363	427	64	entity	entity	NOUN
ftr-363	427	65	that	that	PRON
ftr-363	427	66	is	be	AUX
ftr-363	427	67	reporting	report	VERB
ftr-363	427	68	information	information	NOUN
ftr-363	427	69	about	about	ADP
ftr-363	427	70	funds	fund	NOUN
ftr-363	427	71	held	hold	VERB
ftr-363	427	72	in	in	ADP
ftr-363	427	73	trust	trust	NOUN
ftr-363	427	74	for	for	ADP
ftr-363	427	75	others	other	NOUN
ftr-363	427	76	such	such	ADJ
ftr-363	427	77	as	as	ADP
ftr-363	427	78	pension	pension	NOUN
ftr-363	427	79	plans	plan	NOUN
ftr-363	427	80	,	,	PUNCT
ftr-363	427	81	(	(	PUNCT
ftr-363	427	82	3	3	X
ftr-363	427	83	)	)	PUNCT
ftr-363	427	84	an	an	DET
ftr-363	427	85	entity	entity	NOUN
ftr-363	427	86	that	that	PRON
ftr-363	427	87	,	,	PUNCT
ftr-363	427	88	while	while	SCONJ
ftr-363	427	89	receiving	receive	VERB
ftr-363	427	90	tax	tax	NOUN
ftr-363	427	91	subsidies	subsidy	NOUN
ftr-363	427	92	,	,	PUNCT
ftr-363	427	93	exerts	exert	VERB
ftr-363	427	94	influence	influence	NOUN
ftr-363	427	95	without	without	ADP
ftr-363	427	96	adequate	adequate	ADJ
ftr-363	427	97	accountability	accountability	NOUN
ftr-363	427	98	of	of	ADP
ftr-363	427	99	those	those	PRON
ftr-363	427	100	exerting	exert	VERB
ftr-363	427	101	the	the	DET
ftr-363	427	102	influence	influence	NOUN
ftr-363	427	103	,	,	PUNCT
ftr-363	427	104	such	such	ADJ
ftr-363	427	105	as	as	ADP
ftr-363	427	106	the	the	DET
ftr-363	427	107	concerns	concern	NOUN
ftr-363	427	108	driving	drive	VERB
ftr-363	427	109	section	section	NOUN
ftr-363	427	110	527(j),84	527(j),84	NUM
ftr-363	427	111	or	or	CCONJ
ftr-363	427	112	(	(	PUNCT
ftr-363	427	113	4	4	NUM
ftr-363	427	114	)	)	PUNCT
ftr-363	427	115	the	the	DET
ftr-363	427	116	tax	tax	NOUN
ftr-363	427	117	returns	return	NOUN
ftr-363	427	118	containing	contain	VERB
ftr-363	427	119	information	information	NOUN
ftr-363	427	120	valuable	valuable	ADJ
ftr-363	427	121	to	to	ADP
ftr-363	427	122	other	other	ADJ
ftr-363	427	123	government	government	NOUN
ftr-363	427	124	entities	entity	NOUN
ftr-363	427	125	under	under	ADP
ftr-363	427	126	circumstances	circumstance	NOUN
ftr-363	427	127	where	where	SCONJ
ftr-363	427	128	further	further	ADJ
ftr-363	427	129	release	release	NOUN
ftr-363	427	130	of	of	ADP
ftr-363	427	131	the	the	DET
ftr-363	427	132	information	information	NOUN
ftr-363	427	133	can	can	AUX
ftr-363	427	134	be	be	AUX
ftr-363	427	135	controlled.85	controlled.85	VERB
ftr-363	427	136	the	the	DET
ftr-363	427	137	joint	joint	ADJ
ftr-363	427	138	committee	committee	NOUN
ftr-363	427	139	on	on	ADP
ftr-363	427	140	taxation	taxation	NOUN
ftr-363	427	141	report	report	NOUN
ftr-363	427	142	(	(	PUNCT
ftr-363	427	143	jct	jct	PROPN
ftr-363	427	144	report	report	PROPN
ftr-363	427	145	)	)	PUNCT
ftr-363	427	146	,	,	PUNCT
ftr-363	427	147	which	which	PRON
ftr-363	427	148	congress	congress	PROPN
ftr-363	427	149	directed	direct	VERB
ftr-363	427	150	the	the	DET
ftr-363	427	151	joint	joint	ADJ
ftr-363	427	152	committee	committee	NOUN
ftr-363	427	153	on	on	ADP
ftr-363	427	154	taxation	taxation	NOUN
ftr-363	427	155	to	to	PART
ftr-363	427	156	prepare	prepare	VERB
ftr-363	427	157	on	on	ADP
ftr-363	427	158	disclosure	disclosure	NOUN
ftr-363	427	159	law	law	NOUN
ftr-363	427	160	,	,	PUNCT
ftr-363	427	161	describes	describe	VERB
ftr-363	427	162	presumptions	presumption	NOUN
ftr-363	427	163	either	either	CCONJ
ftr-363	427	164	for	for	ADP
ftr-363	427	165	or	or	CCONJ
ftr-363	427	166	against	against	ADP
ftr-363	427	167	disclosure.86	disclosure.86	VERB
ftr-363	427	168	the	the	DET
ftr-363	427	169	general	general	ADJ
ftr-363	427	170	recommendation	recommendation	NOUN
ftr-363	427	171	of	of	ADP
ftr-363	427	172	the	the	DET
ftr-363	427	173	staff	staff	NOUN
ftr-363	427	174	of	of	ADP
ftr-363	427	175	the	the	DET
ftr-363	427	176	joint	joint	ADJ
ftr-363	427	177	committee	committee	NOUN
ftr-363	427	178	with	with	ADP
ftr-363	427	179	respect	respect	NOUN
ftr-363	427	180	to	to	ADP
ftr-363	427	181	returns	return	NOUN
ftr-363	427	182	and	and	CCONJ
ftr-363	427	183	return	return	VERB
ftr-363	427	184	information	information	NOUN
ftr-363	427	185	was	be	AUX
ftr-363	427	186	that	that	SCONJ
ftr-363	427	187	information	information	NOUN
ftr-363	427	188	“	"	PUNCT
ftr-363	427	189	should	should	AUX
ftr-363	427	190	not	not	PART
ftr-363	427	191	be	be	AUX
ftr-363	427	192	provided	provide	VERB
ftr-363	427	193	unless	unless	SCONJ
ftr-363	427	194	the	the	DET
ftr-363	427	195	requesting	request	VERB
ftr-363	427	196	agency	agency	NOUN
ftr-363	427	197	can	can	AUX
ftr-363	427	198	establish	establish	VERB
ftr-363	427	199	a	a	DET
ftr-363	427	200	compelling	compelling	ADJ
ftr-363	427	201	need	need	NOUN
ftr-363	427	202	for	for	ADP
ftr-363	427	203	the	the	DET
ftr-363	427	204	disclosure	disclosure	NOUN
ftr-363	427	205	that	that	PRON
ftr-363	427	206	clearly	clearly	ADV
ftr-363	427	207	outweighs	outweigh	VERB
ftr-363	427	208	the	the	DET
ftr-363	427	209	privacy	privacy	NOUN
ftr-363	427	210	interests	interest	NOUN
ftr-363	427	211	of	of	ADP
ftr-363	427	212	the	the	DET
ftr-363	427	213	taxpayer	taxpayer	NOUN
ftr-363	427	214	.	.	PUNCT
ftr-363	428	1	”87	”87	PROPN
ftr-363	429	1	in	in	ADP
ftr-363	429	2	contrast	contrast	NOUN
ftr-363	429	3	to	to	ADP
ftr-363	429	4	this	this	DET
ftr-363	429	5	83	83	NUM
ftr-363	429	6	.	.	PUNCT
ftr-363	430	1	see	see	VERB
ftr-363	430	2	jct	jct	PROPN
ftr-363	430	3	report	report	PROPN
ftr-363	430	4	(	(	PUNCT
ftr-363	430	5	vol	vol	NOUN
ftr-363	430	6	.	.	PUNCT
ftr-363	431	1	i	i	PRON
ftr-363	431	2	)	)	PUNCT
ftr-363	431	3	,	,	PUNCT
ftr-363	431	4	supra	supra	PROPN
ftr-363	431	5	note	note	NOUN
ftr-363	431	6	10	10	NUM
ftr-363	431	7	,	,	PUNCT
ftr-363	431	8	at	at	ADP
ftr-363	431	9	127	127	NUM
ftr-363	431	10	-	-	SYM
ftr-363	431	11	33	33	NUM
ftr-363	431	12	and	and	CCONJ
ftr-363	431	13	treasury	treasury	PROPN
ftr-363	431	14	report	report	NOUN
ftr-363	431	15	,	,	PUNCT
ftr-363	431	16	supra	supra	PROPN
ftr-363	431	17	note	note	NOUN
ftr-363	431	18	10	10	NUM
ftr-363	431	19	,	,	PUNCT
ftr-363	431	20	at	at	ADP
ftr-363	431	21	33	33	NUM
ftr-363	431	22	-	-	SYM
ftr-363	431	23	37	37	NUM
ftr-363	431	24	for	for	ADP
ftr-363	431	25	a	a	DET
ftr-363	431	26	policy	policy	NOUN
ftr-363	431	27	discussion	discussion	NOUN
ftr-363	431	28	on	on	ADP
ftr-363	431	29	the	the	DET
ftr-363	431	30	last	last	ADJ
ftr-363	431	31	two	two	NUM
ftr-363	431	32	points	point	NOUN
ftr-363	431	33	.	.	PUNCT
ftr-363	432	1	see	see	VERB
ftr-363	432	2	also	also	ADV
ftr-363	432	3	mark	mark	PROPN
ftr-363	432	4	boyle	boyle	PROPN
ftr-363	432	5	,	,	PUNCT
ftr-363	432	6	tei	tei	PROPN
ftr-363	432	7	opposes	oppose	VERB
ftr-363	432	8	public	public	ADJ
ftr-363	432	9	disclosure	disclosure	NOUN
ftr-363	432	10	of	of	ADP
ftr-363	432	11	corporate	corporate	ADJ
ftr-363	432	12	tax	tax	NOUN
ftr-363	432	13	returns	return	NOUN
ftr-363	432	14	,	,	PUNCT
ftr-363	432	15	2006	2006	NUM
ftr-363	432	16	tax	tax	NOUN
ftr-363	432	17	notes	note	NOUN
ftr-363	432	18	today	today	NOUN
ftr-363	432	19	115	115	NUM
ftr-363	432	20	-	-	SYM
ftr-363	432	21	18	18	NUM
ftr-363	432	22	(	(	PUNCT
ftr-363	432	23	june	june	PROPN
ftr-363	432	24	12	12	NUM
ftr-363	432	25	,	,	PUNCT
ftr-363	432	26	2006	2006	NUM
ftr-363	432	27	)	)	PUNCT
ftr-363	432	28	(	(	PUNCT
ftr-363	432	29	discussing	discuss	VERB
ftr-363	432	30	the	the	DET
ftr-363	432	31	last	last	ADJ
ftr-363	432	32	two	two	NUM
ftr-363	432	33	factors	factor	NOUN
ftr-363	432	34	)	)	PUNCT
ftr-363	432	35	.	.	PUNCT
ftr-363	433	1	mr	mr	PROPN
ftr-363	433	2	.	.	PROPN
ftr-363	433	3	boyle	boyle	PROPN
ftr-363	433	4	strongly	strongly	ADV
ftr-363	433	5	opposed	oppose	VERB
ftr-363	433	6	disclosure	disclosure	NOUN
ftr-363	433	7	of	of	ADP
ftr-363	433	8	corporate	corporate	ADJ
ftr-363	433	9	tax	tax	NOUN
ftr-363	433	10	returns	return	NOUN
ftr-363	433	11	,	,	PUNCT
ftr-363	433	12	citing	cite	VERB
ftr-363	433	13	many	many	ADJ
ftr-363	433	14	reasons	reason	NOUN
ftr-363	433	15	for	for	ADP
ftr-363	433	16	his	his	PRON
ftr-363	433	17	opposition	opposition	NOUN
ftr-363	433	18	.	.	PUNCT
ftr-363	434	1	interestingly	interestingly	ADV
ftr-363	434	2	,	,	PUNCT
ftr-363	434	3	one	one	NUM
ftr-363	434	4	reason	reason	NOUN
ftr-363	434	5	was	be	AUX
ftr-363	434	6	that	that	SCONJ
ftr-363	434	7	“	"	PUNCT
ftr-363	434	8	public	public	ADJ
ftr-363	434	9	disclosure	disclosure	NOUN
ftr-363	434	10	of	of	ADP
ftr-363	434	11	corporate	corporate	ADJ
ftr-363	434	12	tax	tax	NOUN
ftr-363	434	13	returns	return	NOUN
ftr-363	434	14	would	would	AUX
ftr-363	434	15	effectively	effectively	ADV
ftr-363	434	16	represent	represent	VERB
ftr-363	434	17	the	the	DET
ftr-363	434	18	outsourcing	outsourcing	NOUN
ftr-363	434	19	of	of	ADP
ftr-363	434	20	a	a	DET
ftr-363	434	21	core	core	ADJ
ftr-363	434	22	governmental	governmental	ADJ
ftr-363	434	23	function	function	NOUN
ftr-363	434	24	—	—	PUNCT
ftr-363	434	25	the	the	DET
ftr-363	434	26	examination	examination	NOUN
ftr-363	434	27	of	of	ADP
ftr-363	434	28	tax	tax	NOUN
ftr-363	434	29	returns	return	NOUN
ftr-363	434	30	—	—	PUNCT
ftr-363	434	31	to	to	ADP
ftr-363	434	32	the	the	DET
ftr-363	434	33	public	public	NOUN
ftr-363	434	34	or	or	CCONJ
ftr-363	434	35	the	the	DET
ftr-363	434	36	media	medium	NOUN
ftr-363	434	37	.	.	PUNCT
ftr-363	434	38	”	"	PUNCT
ftr-363	435	1	that	that	DET
ftr-363	435	2	comment	comment	NOUN
ftr-363	435	3	provides	provide	VERB
ftr-363	435	4	an	an	DET
ftr-363	435	5	interesting	interesting	ADJ
ftr-363	435	6	bookend	bookend	NOUN
ftr-363	435	7	to	to	ADP
ftr-363	435	8	the	the	DET
ftr-363	435	9	discussion	discussion	NOUN
ftr-363	435	10	of	of	ADP
ftr-363	435	11	disclosure	disclosure	NOUN
ftr-363	435	12	surrounding	surround	VERB
ftr-363	435	13	private	private	ADJ
ftr-363	435	14	tax	tax	NOUN
ftr-363	435	15	collectors	collector	NOUN
ftr-363	435	16	,	,	PUNCT
ftr-363	435	17	below	below	ADV
ftr-363	435	18	.	.	PUNCT
ftr-363	436	1	84	84	NUM
ftr-363	436	2	.	.	PUNCT
ftr-363	437	1	see	see	VERB
ftr-363	437	2	jct	jct	PROPN
ftr-363	437	3	report	report	PROPN
ftr-363	437	4	(	(	PUNCT
ftr-363	437	5	vol	vol	NOUN
ftr-363	437	6	.	.	PUNCT
ftr-363	437	7	ii	ii	PROPN
ftr-363	437	8	)	)	PUNCT
ftr-363	438	1	,	,	PUNCT
ftr-363	438	2	supra	supra	PROPN
ftr-363	438	3	note	note	NOUN
ftr-363	438	4	12	12	NUM
ftr-363	438	5	,	,	PUNCT
ftr-363	438	6	at	at	ADP
ftr-363	438	7	5	5	NUM
ftr-363	438	8	-	-	SYM
ftr-363	438	9	9	9	NUM
ftr-363	438	10	(	(	PUNCT
ftr-363	438	11	providing	provide	VERB
ftr-363	438	12	policy	policy	NOUN
ftr-363	438	13	discussion	discussion	NOUN
ftr-363	438	14	related	relate	VERB
ftr-363	438	15	to	to	ADP
ftr-363	438	16	the	the	DET
ftr-363	438	17	three	three	NUM
ftr-363	438	18	points	point	NOUN
ftr-363	438	19	listed	list	VERB
ftr-363	438	20	above	above	ADP
ftr-363	438	21	)	)	PUNCT
ftr-363	438	22	.	.	PUNCT
ftr-363	439	1	85	85	NUM
ftr-363	439	2	.	.	X
ftr-363	440	1	for	for	ADP
ftr-363	440	2	example	example	NOUN
ftr-363	440	3	,	,	PUNCT
ftr-363	440	4	the	the	DET
ftr-363	440	5	department	department	PROPN
ftr-363	440	6	of	of	ADP
ftr-363	440	7	justice	justice	PROPN
ftr-363	440	8	may	may	AUX
ftr-363	440	9	access	access	VERB
ftr-363	440	10	returns	return	NOUN
ftr-363	440	11	and	and	CCONJ
ftr-363	440	12	return	return	VERB
ftr-363	440	13	information	information	NOUN
ftr-363	440	14	for	for	ADP
ftr-363	440	15	use	use	NOUN
ftr-363	440	16	in	in	ADP
ftr-363	440	17	tax	tax	NOUN
ftr-363	440	18	administration	administration	NOUN
ftr-363	440	19	proceedings	proceeding	NOUN
ftr-363	440	20	.	.	PUNCT
ftr-363	441	1	irc	irc	PROPN
ftr-363	441	2	§	§	PROPN
ftr-363	441	3	6103(h)(3	6103(h)(3	NOUN
ftr-363	441	4	)	)	PUNCT
ftr-363	441	5	.	.	PUNCT
ftr-363	442	1	the	the	DET
ftr-363	442	2	department	department	NOUN
ftr-363	442	3	of	of	ADP
ftr-363	442	4	the	the	DET
ftr-363	442	5	treasury	treasury	NOUN
ftr-363	442	6	may	may	AUX
ftr-363	442	7	access	access	VERB
ftr-363	442	8	returns	return	NOUN
ftr-363	442	9	and	and	CCONJ
ftr-363	442	10	return	return	VERB
ftr-363	442	11	information	information	NOUN
ftr-363	442	12	when	when	SCONJ
ftr-363	442	13	a	a	DET
ftr-363	442	14	need	need	NOUN
ftr-363	442	15	to	to	PART
ftr-363	442	16	know	know	VERB
ftr-363	442	17	is	be	AUX
ftr-363	442	18	demonstrated	demonstrate	VERB
ftr-363	442	19	.	.	PUNCT
ftr-363	443	1	section	section	NOUN
ftr-363	443	2	6103(h)(1	6103(h)(1	NOUN
ftr-363	443	3	)	)	PUNCT
ftr-363	443	4	.	.	PUNCT
ftr-363	444	1	the	the	DET
ftr-363	444	2	department	department	PROPN
ftr-363	444	3	of	of	ADP
ftr-363	444	4	commerce	commerce	PROPN
ftr-363	444	5	,	,	PUNCT
ftr-363	444	6	the	the	DET
ftr-363	444	7	federal	federal	PROPN
ftr-363	444	8	trade	trade	PROPN
ftr-363	444	9	commission	commission	PROPN
ftr-363	444	10	,	,	PUNCT
ftr-363	444	11	and	and	CCONJ
ftr-363	444	12	the	the	DET
ftr-363	444	13	department	department	NOUN
ftr-363	444	14	of	of	ADP
ftr-363	444	15	agriculture	agriculture	PROPN
ftr-363	444	16	all	all	PRON
ftr-363	444	17	may	may	AUX
ftr-363	444	18	access	access	VERB
ftr-363	444	19	returns	return	NOUN
ftr-363	444	20	and	and	CCONJ
ftr-363	444	21	return	return	VERB
ftr-363	444	22	information	information	NOUN
ftr-363	444	23	upon	upon	SCONJ
ftr-363	444	24	written	write	VERB
ftr-363	444	25	request	request	NOUN
ftr-363	444	26	to	to	ADP
ftr-363	444	27	the	the	DET
ftr-363	444	28	irs	irs	PROPN
ftr-363	444	29	.	.	PUNCT
ftr-363	445	1	see	see	VERB
ftr-363	445	2	jct	jct	PROPN
ftr-363	445	3	report	report	PROPN
ftr-363	445	4	(	(	PUNCT
ftr-363	445	5	vol	vol	NOUN
ftr-363	445	6	.	.	PUNCT
ftr-363	446	1	i	i	PRON
ftr-363	446	2	)	)	PUNCT
ftr-363	446	3	supra	supra	PROPN
ftr-363	446	4	note	note	NOUN
ftr-363	446	5	10	10	NUM
ftr-363	446	6	,	,	PUNCT
ftr-363	446	7	at	at	ADP
ftr-363	446	8	43	43	NUM
ftr-363	446	9	-	-	SYM
ftr-363	446	10	44	44	NUM
ftr-363	446	11	;	;	PUNCT
ftr-363	446	12	see	see	VERB
ftr-363	446	13	also	also	ADV
ftr-363	446	14	rizek	rizek	VERB
ftr-363	446	15	,	,	PUNCT
ftr-363	446	16	supra	supra	PROPN
ftr-363	446	17	note	note	NOUN
ftr-363	446	18	81	81	NUM
ftr-363	446	19	,	,	PUNCT
ftr-363	446	20	at	at	ADP
ftr-363	446	21	86	86	NUM
ftr-363	446	22	-	-	SYM
ftr-363	446	23	87	87	NUM
ftr-363	446	24	(	(	PUNCT
ftr-363	446	25	discussing	discuss	VERB
ftr-363	446	26	heavy	heavy	ADJ
ftr-363	446	27	use	use	NOUN
ftr-363	446	28	by	by	ADP
ftr-363	446	29	outside	outside	ADJ
ftr-363	446	30	sources	source	NOUN
ftr-363	446	31	of	of	ADP
ftr-363	446	32	incredible	incredible	ADJ
ftr-363	446	33	database	database	NOUN
ftr-363	446	34	maintained	maintain	VERB
ftr-363	446	35	by	by	ADP
ftr-363	446	36	irs	irs	PROPN
ftr-363	446	37	,	,	PUNCT
ftr-363	446	38	which	which	PRON
ftr-363	446	39	each	each	DET
ftr-363	446	40	claimant	claimant	NOUN
ftr-363	446	41	for	for	ADP
ftr-363	446	42	exception	exception	NOUN
ftr-363	446	43	sees	see	VERB
ftr-363	446	44	as	as	ADP
ftr-363	446	45	important	important	ADJ
ftr-363	446	46	resource	resource	NOUN
ftr-363	446	47	)	)	PUNCT
ftr-363	446	48	.	.	PUNCT
ftr-363	447	1	86	86	NUM
ftr-363	447	2	.	.	PUNCT
ftr-363	447	3	compare	compare	VERB
ftr-363	447	4	jct	jct	PROPN
ftr-363	447	5	report	report	NOUN
ftr-363	447	6	(	(	PUNCT
ftr-363	447	7	vol	vol	NOUN
ftr-363	447	8	.	.	PUNCT
ftr-363	448	1	i	i	PRON
ftr-363	448	2	)	)	PUNCT
ftr-363	448	3	,	,	PUNCT
ftr-363	448	4	supra	supra	PROPN
ftr-363	448	5	note	note	NOUN
ftr-363	448	6	10	10	NUM
ftr-363	448	7	,	,	PUNCT
ftr-363	448	8	at	at	ADP
ftr-363	448	9	5	5	NUM
ftr-363	448	10	(	(	PUNCT
ftr-363	448	11	discussing	discuss	VERB
ftr-363	448	12	irc	irc	ADV
ftr-363	448	13	§	§	PROPN
ftr-363	448	14	6103	6103	NUM
ftr-363	448	15	)	)	PUNCT
ftr-363	448	16	,	,	PUNCT
ftr-363	448	17	with	with	ADP
ftr-363	448	18	jct	jct	PROPN
ftr-363	448	19	report	report	PROPN
ftr-363	448	20	(	(	PUNCT
ftr-363	448	21	vol	vol	NOUN
ftr-363	448	22	.	.	PUNCT
ftr-363	448	23	ii	ii	PROPN
ftr-363	448	24	)	)	PUNCT
ftr-363	448	25	,	,	PUNCT
ftr-363	448	26	supra	supra	PROPN
ftr-363	448	27	note	note	NOUN
ftr-363	448	28	12	12	NUM
ftr-363	448	29	at	at	ADP
ftr-363	448	30	4	4	NUM
ftr-363	448	31	(	(	PUNCT
ftr-363	448	32	discussing	discuss	VERB
ftr-363	448	33	§	§	PROPN
ftr-363	448	34	6104	6104	NUM
ftr-363	448	35	)	)	PUNCT
ftr-363	448	36	.	.	PUNCT
ftr-363	449	1	87	87	NUM
ftr-363	449	2	.	.	PUNCT
ftr-363	450	1	jct	jct	PROPN
ftr-363	450	2	report	report	PROPN
ftr-363	450	3	(	(	PUNCT
ftr-363	450	4	vol	vol	NOUN
ftr-363	450	5	.	.	PUNCT
ftr-363	451	1	i	i	PRON
ftr-363	451	2	)	)	PUNCT
ftr-363	451	3	,	,	PUNCT
ftr-363	451	4	supra	supra	PROPN
ftr-363	451	5	note	note	NOUN
ftr-363	451	6	10	10	NUM
ftr-363	451	7	,	,	PUNCT
ftr-363	451	8	at	at	ADP
ftr-363	451	9	6	6	NUM
ftr-363	451	10	(	(	PUNCT
ftr-363	451	11	emphasis	emphasis	NOUN
ftr-363	451	12	added	add	VERB
ftr-363	451	13	)	)	PUNCT
ftr-363	451	14	.	.	PUNCT
ftr-363	452	1	emphasis	emphasis	NOUN
ftr-363	452	2	is	be	AUX
ftr-363	452	3	added	add	VERB
ftr-363	452	4	to	to	ADP
ftr-363	452	5	the	the	DET
ftr-363	452	6	word	word	NOUN
ftr-363	452	7	“	"	PUNCT
ftr-363	452	8	agency	agency	NOUN
ftr-363	452	9	”	"	PUNCT
ftr-363	452	10	because	because	SCONJ
ftr-363	452	11	the	the	DET
ftr-363	452	12	jct	jct	PROPN
ftr-363	452	13	’s	’s	PART
ftr-363	452	14	use	use	NOUN
ftr-363	452	15	of	of	ADP
ftr-363	452	16	that	that	DET
ftr-363	452	17	word	word	NOUN
ftr-363	452	18	makes	make	VERB
ftr-363	452	19	an	an	DET
ftr-363	452	20	important	important	ADJ
ftr-363	452	21	statement	statement	NOUN
ftr-363	452	22	as	as	ADP
ftr-363	452	23	a	a	DET
ftr-363	452	24	part	part	NOUN
ftr-363	452	25	of	of	ADP
ftr-363	452	26	this	this	DET
ftr-363	452	27	policy	policy	NOUN
ftr-363	452	28	.	.	PUNCT
ftr-363	453	1	that	that	DET
ftr-363	453	2	term	term	NOUN
ftr-363	453	3	basically	basically	ADV
ftr-363	453	4	speaks	speak	VERB
ftr-363	453	5	of	of	ADP
ftr-363	453	6	disclosures	disclosure	NOUN
ftr-363	453	7	to	to	ADP
ftr-363	453	8	government	government	NOUN
ftr-363	453	9	entities	entity	NOUN
ftr-363	453	10	and	and	CCONJ
ftr-363	453	11	not	not	PART
ftr-363	453	12	to	to	ADP
ftr-363	453	13	individuals	individual	NOUN
ftr-363	453	14	.	.	PUNCT
ftr-363	454	1	yet	yet	ADV
ftr-363	454	2	,	,	PUNCT
ftr-363	454	3	two	two	NUM
ftr-363	454	4	of	of	ADP
ftr-363	454	5	the	the	DET
ftr-363	454	6	exceptions	exception	NOUN
ftr-363	454	7	contained	contain	VERB
ftr-363	454	8	in	in	ADP
ftr-363	454	9	§	§	PROPN
ftr-363	454	10	2011	2011	NUM
ftr-363	454	11	]	]	PUNCT
ftr-363	454	12	transparency	transparency	NOUN
ftr-363	454	13	in	in	ADP
ftr-363	454	14	private	private	ADJ
ftr-363	454	15	collection	collection	NOUN
ftr-363	454	16	of	of	ADP
ftr-363	454	17	federal	federal	ADJ
ftr-363	454	18	taxes	taxis	NOUN
ftr-363	454	19	783	783	NUM
ftr-363	454	20	general	general	ADJ
ftr-363	454	21	rule	rule	NOUN
ftr-363	454	22	with	with	ADP
ftr-363	454	23	respect	respect	NOUN
ftr-363	454	24	to	to	ADP
ftr-363	454	25	tax	tax	NOUN
ftr-363	454	26	returns	return	NOUN
ftr-363	454	27	stands	stand	VERB
ftr-363	454	28	the	the	DET
ftr-363	454	29	policy	policy	NOUN
ftr-363	454	30	recommendation	recommendation	NOUN
ftr-363	454	31	concerning	concern	VERB
ftr-363	454	32	tax	tax	NOUN
ftr-363	454	33	-	-	PUNCT
ftr-363	454	34	exempt	exempt	ADJ
ftr-363	454	35	organizations	organization	NOUN
ftr-363	454	36	,	,	PUNCT
ftr-363	454	37	stating	state	VERB
ftr-363	454	38	that	that	SCONJ
ftr-363	454	39	“	"	PUNCT
ftr-363	454	40	disclosure	disclosure	NOUN
ftr-363	454	41	of	of	ADP
ftr-363	454	42	information	information	NOUN
ftr-363	454	43	regarding	regard	VERB
ftr-363	454	44	tax	tax	NOUN
ftr-363	454	45	-	-	PUNCT
ftr-363	454	46	exempt	exempt	ADJ
ftr-363	454	47	organizations	organization	NOUN
ftr-363	454	48	.	.	PUNCT
ftr-363	454	49	.	.	PUNCT
ftr-363	455	1	.	.	PUNCT
ftr-363	456	1	should	should	AUX
ftr-363	456	2	be	be	AUX
ftr-363	456	3	disclosed	disclose	VERB
ftr-363	456	4	unless	unless	SCONJ
ftr-363	456	5	there	there	PRON
ftr-363	456	6	are	be	VERB
ftr-363	456	7	compelling	compelling	ADJ
ftr-363	456	8	reasons	reason	NOUN
ftr-363	456	9	for	for	ADP
ftr-363	456	10	nondisclosure	nondisclosure	NOUN
ftr-363	456	11	that	that	PRON
ftr-363	456	12	clearly	clearly	ADV
ftr-363	456	13	outweigh	outweigh	VERB
ftr-363	456	14	the	the	DET
ftr-363	456	15	public	public	ADJ
ftr-363	456	16	interest	interest	NOUN
ftr-363	456	17	in	in	ADP
ftr-363	456	18	disclosure	disclosure	NOUN
ftr-363	456	19	.	.	PUNCT
ftr-363	457	1	”88	”88	ADJ
ftr-363	457	2	tax	tax	NOUN
ftr-363	457	3	-	-	PUNCT
ftr-363	457	4	exempt	exempt	ADJ
ftr-363	457	5	organizations	organization	NOUN
ftr-363	457	6	,	,	PUNCT
ftr-363	457	7	pension	pension	NOUN
ftr-363	457	8	plans	plan	NOUN
ftr-363	457	9	,	,	PUNCT
ftr-363	457	10	and	and	CCONJ
ftr-363	457	11	political	political	ADJ
ftr-363	457	12	organizations	organization	NOUN
ftr-363	457	13	thus	thus	ADV
ftr-363	457	14	receive	receive	VERB
ftr-363	457	15	a	a	DET
ftr-363	457	16	presumption	presumption	NOUN
ftr-363	457	17	for	for	ADP
ftr-363	457	18	,	,	PUNCT
ftr-363	457	19	instead	instead	ADV
ftr-363	457	20	of	of	ADP
ftr-363	457	21	against	against	ADP
ftr-363	457	22	,	,	PUNCT
ftr-363	457	23	disclosure	disclosure	NOUN
ftr-363	457	24	.	.	PUNCT
ftr-363	458	1	as	as	ADP
ftr-363	458	2	a	a	DET
ftr-363	458	3	starting	starting	NOUN
ftr-363	458	4	point	point	NOUN
ftr-363	458	5	,	,	PUNCT
ftr-363	458	6	this	this	DET
ftr-363	458	7	article	article	NOUN
ftr-363	458	8	adopts	adopt	VERB
ftr-363	458	9	the	the	DET
ftr-363	458	10	two	two	NUM
ftr-363	458	11	general	general	ADJ
ftr-363	458	12	principles89	principles89	NOUN
ftr-363	458	13	set	set	VERB
ftr-363	458	14	out	out	ADP
ftr-363	458	15	by	by	ADP
ftr-363	458	16	the	the	DET
ftr-363	458	17	joint	joint	PROPN
ftr-363	458	18	committee	committee	NOUN
ftr-363	458	19	staff	staff	NOUN
ftr-363	458	20	that	that	PRON
ftr-363	458	21	a	a	DET
ftr-363	458	22	presumption	presumption	NOUN
ftr-363	458	23	of	of	ADP
ftr-363	458	24	non	non	ADJ
ftr-363	458	25	-	-	NOUN
ftr-363	458	26	disclosure	disclosure	NOUN
ftr-363	458	27	of	of	ADP
ftr-363	458	28	return	return	NOUN
ftr-363	458	29	information	information	NOUN
ftr-363	458	30	governs	govern	VERB
ftr-363	458	31	most	most	ADJ
ftr-363	458	32	return	return	VERB
ftr-363	458	33	information	information	NOUN
ftr-363	458	34	and	and	CCONJ
ftr-363	458	35	that	that	SCONJ
ftr-363	458	36	a	a	DET
ftr-363	458	37	presumption	presumption	NOUN
ftr-363	458	38	of	of	ADP
ftr-363	458	39	disclosure	disclosure	NOUN
ftr-363	458	40	governs	govern	VERB
ftr-363	458	41	the	the	DET
ftr-363	458	42	information	information	NOUN
ftr-363	458	43	of	of	ADP
ftr-363	458	44	tax	tax	NOUN
ftr-363	458	45	-	-	PUNCT
ftr-363	458	46	exempt	exempt	ADJ
ftr-363	458	47	organizations	organization	NOUN
ftr-363	458	48	.	.	PUNCT
ftr-363	459	1	these	these	DET
ftr-363	459	2	principles	principle	NOUN
ftr-363	459	3	fit	fit	VERB
ftr-363	459	4	the	the	DET
ftr-363	459	5	consensus	consensus	NOUN
ftr-363	459	6	on	on	ADP
ftr-363	459	7	disclosure	disclosure	NOUN
ftr-363	459	8	matters	matter	NOUN
ftr-363	459	9	that	that	PRON
ftr-363	459	10	has	have	AUX
ftr-363	459	11	essentially	essentially	ADV
ftr-363	459	12	controlled	control	VERB
ftr-363	459	13	disclosure	disclosure	NOUN
ftr-363	459	14	rules	rule	NOUN
ftr-363	459	15	during	during	ADP
ftr-363	459	16	the	the	DET
ftr-363	459	17	modern	modern	ADJ
ftr-363	459	18	era	era	NOUN
ftr-363	459	19	of	of	ADP
ftr-363	459	20	tax	tax	NOUN
ftr-363	459	21	administration	administration	NOUN
ftr-363	459	22	and	and	CCONJ
ftr-363	459	23	certainly	certainly	ADV
ftr-363	459	24	reflects	reflect	VERB
ftr-363	459	25	the	the	DET
ftr-363	459	26	consensus	consensus	NOUN
ftr-363	459	27	in	in	ADP
ftr-363	459	28	effect	effect	NOUN
ftr-363	459	29	since	since	SCONJ
ftr-363	459	30	1934	1934	NUM
ftr-363	459	31	and	and	CCONJ
ftr-363	459	32	the	the	DET
ftr-363	459	33	repeal	repeal	NOUN
ftr-363	459	34	of	of	ADP
ftr-363	459	35	the	the	DET
ftr-363	459	36	“	"	PUNCT
ftr-363	459	37	pink	pink	ADJ
ftr-363	459	38	slips	slip	NOUN
ftr-363	459	39	.	.	PUNCT
ftr-363	460	1	”90	”90	PROPN
ftr-363	460	2	exploring	explore	VERB
ftr-363	460	3	the	the	DET
ftr-363	460	4	reasons	reason	NOUN
ftr-363	460	5	behind	behind	ADP
ftr-363	460	6	these	these	DET
ftr-363	460	7	general	general	ADJ
ftr-363	460	8	principles	principle	NOUN
ftr-363	460	9	provides	provide	VERB
ftr-363	460	10	an	an	DET
ftr-363	460	11	opportunity	opportunity	NOUN
ftr-363	460	12	to	to	PART
ftr-363	460	13	determine	determine	VERB
ftr-363	460	14	where	where	SCONJ
ftr-363	460	15	the	the	DET
ftr-363	460	16	returns	return	NOUN
ftr-363	460	17	of	of	ADP
ftr-363	460	18	collected	collect	VERB
ftr-363	460	19	taxes	taxis	NOUN
ftr-363	460	20	should	should	AUX
ftr-363	460	21	fall	fall	VERB
ftr-363	460	22	,	,	PUNCT
ftr-363	460	23	and	and	CCONJ
ftr-363	460	24	allows	allow	VERB
ftr-363	460	25	a	a	DET
ftr-363	460	26	testing	testing	NOUN
ftr-363	460	27	of	of	ADP
ftr-363	460	28	these	these	DET
ftr-363	460	29	principles	principle	NOUN
ftr-363	460	30	against	against	ADP
ftr-363	460	31	a	a	DET
ftr-363	460	32	specific	specific	ADJ
ftr-363	460	33	type	type	NOUN
ftr-363	460	34	of	of	ADP
ftr-363	460	35	tax	tax	NOUN
ftr-363	460	36	information	information	NOUN
ftr-363	460	37	that	that	PRON
ftr-363	460	38	has	have	AUX
ftr-363	460	39	received	receive	VERB
ftr-363	460	40	very	very	ADV
ftr-363	460	41	little	little	ADJ
ftr-363	460	42	,	,	PUNCT
ftr-363	460	43	if	if	SCONJ
ftr-363	460	44	any	any	PRON
ftr-363	460	45	,	,	PUNCT
ftr-363	460	46	attention	attention	NOUN
ftr-363	460	47	in	in	ADP
ftr-363	460	48	the	the	DET
ftr-363	460	49	policy	policy	NOUN
ftr-363	460	50	debates	debate	NOUN
ftr-363	460	51	surrounding	surround	VERB
ftr-363	460	52	disclosure	disclosure	NOUN
ftr-363	460	53	.	.	PUNCT
ftr-363	461	1	the	the	DET
ftr-363	461	2	joint	joint	PROPN
ftr-363	461	3	committee	committee	NOUN
ftr-363	461	4	report	report	NOUN
ftr-363	461	5	identifies	identify	VERB
ftr-363	461	6	the	the	DET
ftr-363	461	7	principal	principal	ADJ
ftr-363	461	8	reason	reason	NOUN
ftr-363	461	9	for	for	ADP
ftr-363	461	10	the	the	DET
ftr-363	461	11	general	general	ADJ
ftr-363	461	12	rule	rule	NOUN
ftr-363	461	13	of	of	ADP
ftr-363	461	14	non	non	ADJ
ftr-363	461	15	-	-	NOUN
ftr-363	461	16	disclosure	disclosure	ADJ
ftr-363	461	17	:	:	PUNCT
ftr-363	461	18	privacy	privacy	NOUN
ftr-363	461	19	.	.	PUNCT
ftr-363	462	1	the	the	DET
ftr-363	462	2	right	right	NOUN
ftr-363	462	3	to	to	ADP
ftr-363	462	4	privacy	privacy	NOUN
ftr-363	462	5	is	be	AUX
ftr-363	462	6	a	a	DET
ftr-363	462	7	bedrock	bedrock	NOUN
ftr-363	462	8	principle	principle	NOUN
ftr-363	462	9	in	in	ADP
ftr-363	462	10	the	the	DET
ftr-363	462	11	united	united	PROPN
ftr-363	462	12	states	states	PROPN
ftr-363	462	13	.	.	PUNCT
ftr-363	463	1	91	91	NUM
ftr-363	464	1	it	it	PRON
ftr-363	464	2	has	have	AUX
ftr-363	464	3	driven	drive	VERB
ftr-363	464	4	the	the	DET
ftr-363	464	5	policy	policy	NOUN
ftr-363	464	6	debate	debate	NOUN
ftr-363	464	7	concerning	concern	VERB
ftr-363	464	8	disclosure	disclosure	NOUN
ftr-363	464	9	from	from	ADP
ftr-363	464	10	its	its	PRON
ftr-363	464	11	inception	inception	NOUN
ftr-363	464	12	.	.	PUNCT
ftr-363	465	1	a	a	DET
ftr-363	465	2	second	second	ADJ
ftr-363	465	3	reason	reason	NOUN
ftr-363	465	4	for	for	ADP
ftr-363	465	5	the	the	DET
ftr-363	465	6	rule	rule	NOUN
ftr-363	465	7	of	of	ADP
ftr-363	465	8	non	non	ADJ
ftr-363	465	9	-	-	ADJ
ftr-363	465	10	disclosure	disclosure	NOUN
ftr-363	465	11	is	be	AUX
ftr-363	465	12	the	the	DET
ftr-363	465	13	view	view	NOUN
ftr-363	465	14	that	that	SCONJ
ftr-363	465	15	confidentiality	confidentiality	NOUN
ftr-363	465	16	promotes	promote	VERB
ftr-363	465	17	accuracy	accuracy	NOUN
ftr-363	465	18	on	on	ADP
ftr-363	465	19	the	the	DET
ftr-363	465	20	returns	return	NOUN
ftr-363	465	21	submitted	submit	VERB
ftr-363	465	22	because	because	SCONJ
ftr-363	465	23	taxpayers	taxpayer	NOUN
ftr-363	465	24	do	do	AUX
ftr-363	465	25	not	not	PART
ftr-363	465	26	need	need	VERB
ftr-363	465	27	to	to	PART
ftr-363	465	28	worry	worry	VERB
ftr-363	465	29	about	about	ADP
ftr-363	465	30	collateral	collateral	ADJ
ftr-363	465	31	effects	effect	NOUN
ftr-363	465	32	of	of	ADP
ftr-363	465	33	reporting	report	VERB
ftr-363	465	34	6103	6103	NUM
ftr-363	465	35	concern	concern	NOUN
ftr-363	465	36	disclosures	disclosure	NOUN
ftr-363	465	37	to	to	ADP
ftr-363	465	38	individuals	individual	NOUN
ftr-363	465	39	and	and	CCONJ
ftr-363	465	40	not	not	PART
ftr-363	465	41	to	to	ADP
ftr-363	465	42	government	government	NOUN
ftr-363	465	43	entities	entity	NOUN
ftr-363	465	44	.	.	PUNCT
ftr-363	466	1	section	section	NOUN
ftr-363	466	2	6103(c	6103(c	NOUN
ftr-363	466	3	)	)	PUNCT
ftr-363	466	4	,	,	PUNCT
ftr-363	466	5	(	(	PUNCT
ftr-363	466	6	e	e	NOUN
ftr-363	466	7	)	)	PUNCT
ftr-363	466	8	.	.	PUNCT
ftr-363	467	1	the	the	DET
ftr-363	467	2	essential	essential	ADJ
ftr-363	467	3	exclusion	exclusion	NOUN
ftr-363	467	4	of	of	ADP
ftr-363	467	5	these	these	DET
ftr-363	467	6	two	two	NUM
ftr-363	467	7	exceptions	exception	NOUN
ftr-363	467	8	in	in	ADP
ftr-363	467	9	the	the	DET
ftr-363	467	10	jct	jct	PROPN
ftr-363	467	11	report	report	PROPN
ftr-363	467	12	’s	’s	PART
ftr-363	467	13	conclusion	conclusion	NOUN
ftr-363	467	14	concerning	concern	VERB
ftr-363	467	15	disclosure	disclosure	NOUN
ftr-363	467	16	policy	policy	NOUN
ftr-363	467	17	reflects	reflect	VERB
ftr-363	467	18	,	,	PUNCT
ftr-363	467	19	as	as	SCONJ
ftr-363	467	20	discussed	discuss	VERB
ftr-363	467	21	below	below	ADV
ftr-363	467	22	,	,	PUNCT
ftr-363	467	23	that	that	PRON
ftr-363	467	24	disclosures	disclosure	VERB
ftr-363	467	25	to	to	ADP
ftr-363	467	26	individuals	individual	NOUN
ftr-363	467	27	almost	almost	ADV
ftr-363	467	28	always	always	ADV
ftr-363	467	29	occur	occur	VERB
ftr-363	467	30	only	only	ADV
ftr-363	467	31	in	in	ADP
ftr-363	467	32	the	the	DET
ftr-363	467	33	absence	absence	NOUN
ftr-363	467	34	of	of	ADP
ftr-363	467	35	privacy	privacy	NOUN
ftr-363	467	36	interests	interest	NOUN
ftr-363	467	37	.	.	PUNCT
ftr-363	468	1	88	88	NUM
ftr-363	468	2	.	.	PUNCT
ftr-363	469	1	jct	jct	PROPN
ftr-363	469	2	report	report	PROPN
ftr-363	469	3	(	(	PUNCT
ftr-363	469	4	vol	vol	NOUN
ftr-363	469	5	.	.	PUNCT
ftr-363	469	6	ii	ii	PROPN
ftr-363	469	7	)	)	PUNCT
ftr-363	469	8	,	,	PUNCT
ftr-363	469	9	supra	supra	PROPN
ftr-363	469	10	note	note	NOUN
ftr-363	469	11	12	12	NUM
ftr-363	469	12	,	,	PUNCT
ftr-363	469	13	at	at	ADP
ftr-363	469	14	6	6	NUM
ftr-363	469	15	.	.	SYM
ftr-363	469	16	89	89	NUM
ftr-363	469	17	.	.	PUNCT
ftr-363	470	1	perhaps	perhaps	ADV
ftr-363	470	2	the	the	DET
ftr-363	470	3	better	well	ADJ
ftr-363	470	4	view	view	NOUN
ftr-363	470	5	of	of	ADP
ftr-363	470	6	the	the	DET
ftr-363	470	7	second	second	ADJ
ftr-363	470	8	principle	principle	NOUN
ftr-363	470	9	is	be	AUX
ftr-363	470	10	that	that	SCONJ
ftr-363	470	11	it	it	PRON
ftr-363	470	12	is	be	AUX
ftr-363	470	13	simply	simply	ADV
ftr-363	470	14	a	a	DET
ftr-363	470	15	broad	broad	ADJ
ftr-363	470	16	exception	exception	NOUN
ftr-363	470	17	to	to	ADP
ftr-363	470	18	the	the	DET
ftr-363	470	19	first	first	ADJ
ftr-363	470	20	and	and	CCONJ
ftr-363	470	21	not	not	PART
ftr-363	470	22	really	really	ADV
ftr-363	470	23	a	a	DET
ftr-363	470	24	second	second	ADJ
ftr-363	470	25	principle	principle	NOUN
ftr-363	470	26	unto	unto	ADP
ftr-363	470	27	its	its	PRON
ftr-363	470	28	own	own	ADJ
ftr-363	470	29	.	.	PUNCT
ftr-363	471	1	many	many	ADJ
ftr-363	471	2	exceptions	exception	NOUN
ftr-363	471	3	to	to	ADP
ftr-363	471	4	the	the	DET
ftr-363	471	5	general	general	ADJ
ftr-363	471	6	rule	rule	NOUN
ftr-363	471	7	of	of	ADP
ftr-363	471	8	non	non	ADJ
ftr-363	471	9	-	-	ADJ
ftr-363	471	10	disclosure	disclosure	ADJ
ftr-363	471	11	exist	exist	VERB
ftr-363	471	12	in	in	ADP
ftr-363	471	13	§	§	PROPN
ftr-363	471	14	6103	6103	NUM
ftr-363	471	15	,	,	PUNCT
ftr-363	471	16	and	and	CCONJ
ftr-363	471	17	the	the	DET
ftr-363	471	18	disclosure	disclosure	NOUN
ftr-363	471	19	of	of	ADP
ftr-363	471	20	tax	tax	NOUN
ftr-363	471	21	-	-	PUNCT
ftr-363	471	22	exempt	exempt	ADJ
ftr-363	471	23	returns	return	NOUN
ftr-363	471	24	in	in	ADP
ftr-363	471	25	§	§	PROPN
ftr-363	471	26	6104	6104	NUM
ftr-363	471	27	simply	simply	ADV
ftr-363	471	28	represents	represent	VERB
ftr-363	471	29	one	one	NUM
ftr-363	471	30	of	of	ADP
ftr-363	471	31	those	those	DET
ftr-363	471	32	exceptions	exception	NOUN
ftr-363	471	33	,	,	PUNCT
ftr-363	471	34	albeit	albeit	SCONJ
ftr-363	471	35	a	a	DET
ftr-363	471	36	broad	broad	ADJ
ftr-363	471	37	one	one	NUM
ftr-363	471	38	.	.	PUNCT
ftr-363	472	1	90	90	NUM
ftr-363	472	2	.	.	NUM
ftr-363	472	3	act	act	NOUN
ftr-363	472	4	of	of	ADP
ftr-363	472	5	apr	apr	PROPN
ftr-363	472	6	.	.	PROPN
ftr-363	472	7	19	19	NUM
ftr-363	472	8	,	,	PUNCT
ftr-363	472	9	1935	1935	NUM
ftr-363	472	10	,	,	PUNCT
ftr-363	472	11	ch	ch	NOUN
ftr-363	472	12	.	.	PROPN
ftr-363	472	13	74	74	NUM
ftr-363	472	14	,	,	PUNCT
ftr-363	472	15	49	49	NUM
ftr-363	472	16	stat	stat	NOUN
ftr-363	472	17	.	.	PUNCT
ftr-363	473	1	158	158	NUM
ftr-363	473	2	.	.	X
ftr-363	473	3	91	91	NUM
ftr-363	473	4	.	.	PUNCT
ftr-363	474	1	although	although	SCONJ
ftr-363	474	2	privacy	privacy	NOUN
ftr-363	474	3	has	have	VERB
ftr-363	474	4	a	a	DET
ftr-363	474	5	strong	strong	ADJ
ftr-363	474	6	foundation	foundation	NOUN
ftr-363	474	7	in	in	ADP
ftr-363	474	8	this	this	DET
ftr-363	474	9	country	country	NOUN
ftr-363	474	10	,	,	PUNCT
ftr-363	474	11	individuals	individual	NOUN
ftr-363	474	12	arguably	arguably	ADV
ftr-363	474	13	have	have	AUX
ftr-363	474	14	severely	severely	ADV
ftr-363	474	15	diminished	diminish	VERB
ftr-363	474	16	privacy	privacy	NOUN
ftr-363	474	17	expectations	expectation	NOUN
ftr-363	474	18	due	due	ADP
ftr-363	474	19	to	to	ADP
ftr-363	474	20	the	the	DET
ftr-363	474	21	advances	advance	NOUN
ftr-363	474	22	of	of	ADP
ftr-363	474	23	the	the	DET
ftr-363	474	24	internet	internet	NOUN
ftr-363	474	25	age	age	NOUN
ftr-363	474	26	.	.	PUNCT
ftr-363	475	1	a	a	DET
ftr-363	475	2	simple	simple	ADJ
ftr-363	475	3	search	search	NOUN
ftr-363	475	4	in	in	ADP
ftr-363	475	5	a	a	DET
ftr-363	475	6	search	search	NOUN
ftr-363	475	7	engine	engine	NOUN
ftr-363	475	8	of	of	ADP
ftr-363	475	9	an	an	DET
ftr-363	475	10	individual	individual	NOUN
ftr-363	475	11	’s	’s	PART
ftr-363	475	12	name	name	NOUN
ftr-363	475	13	may	may	AUX
ftr-363	475	14	produce	produce	VERB
ftr-363	475	15	results	result	NOUN
ftr-363	475	16	detailing	detail	VERB
ftr-363	475	17	that	that	SCONJ
ftr-363	475	18	individual	individual	ADJ
ftr-363	475	19	’s	’s	PART
ftr-363	475	20	political	political	ADJ
ftr-363	475	21	party	party	NOUN
ftr-363	475	22	affiliation	affiliation	NOUN
ftr-363	475	23	,	,	PUNCT
ftr-363	475	24	locations	location	NOUN
ftr-363	475	25	where	where	SCONJ
ftr-363	475	26	the	the	DET
ftr-363	475	27	individual	individual	NOUN
ftr-363	475	28	owns	own	VERB
ftr-363	475	29	property	property	NOUN
ftr-363	475	30	and	and	CCONJ
ftr-363	475	31	how	how	SCONJ
ftr-363	475	32	much	much	ADJ
ftr-363	475	33	each	each	PRON
ftr-363	475	34	is	be	AUX
ftr-363	475	35	worth	worth	ADJ
ftr-363	475	36	,	,	PUNCT
ftr-363	475	37	phone	phone	NOUN
ftr-363	475	38	numbers	number	NOUN
ftr-363	475	39	and	and	CCONJ
ftr-363	475	40	even	even	ADV
ftr-363	475	41	relatives	relative	NOUN
ftr-363	475	42	of	of	ADP
ftr-363	475	43	the	the	DET
ftr-363	475	44	individual	individual	NOUN
ftr-363	475	45	,	,	PUNCT
ftr-363	475	46	and	and	CCONJ
ftr-363	475	47	a	a	DET
ftr-363	475	48	link	link	NOUN
ftr-363	475	49	to	to	ADP
ftr-363	475	50	the	the	DET
ftr-363	475	51	individual	individual	NOUN
ftr-363	475	52	’s	’s	PART
ftr-363	475	53	facebook	facebook	PROPN
ftr-363	475	54	profile	profile	NOUN
ftr-363	475	55	.	.	PUNCT
ftr-363	476	1	with	with	ADP
ftr-363	476	2	all	all	PRON
ftr-363	476	3	of	of	ADP
ftr-363	476	4	this	this	DET
ftr-363	476	5	information	information	NOUN
ftr-363	476	6	“	"	PUNCT
ftr-363	476	7	floating	float	VERB
ftr-363	476	8	”	"	PUNCT
ftr-363	476	9	around	around	ADV
ftr-363	476	10	and	and	CCONJ
ftr-363	476	11	easily	easily	ADV
ftr-363	476	12	accessible	accessible	ADJ
ftr-363	476	13	by	by	ADP
ftr-363	476	14	the	the	DET
ftr-363	476	15	public	public	NOUN
ftr-363	476	16	,	,	PUNCT
ftr-363	476	17	privacy	privacy	NOUN
ftr-363	476	18	considerations	consideration	NOUN
ftr-363	476	19	for	for	ADP
ftr-363	476	20	tax	tax	NOUN
ftr-363	476	21	return	return	NOUN
ftr-363	476	22	information	information	NOUN
ftr-363	476	23	,	,	PUNCT
ftr-363	476	24	which	which	PRON
ftr-363	476	25	may	may	AUX
ftr-363	476	26	reveal	reveal	VERB
ftr-363	476	27	less	less	ADJ
ftr-363	476	28	than	than	ADP
ftr-363	476	29	what	what	PRON
ftr-363	476	30	an	an	DET
ftr-363	476	31	internet	internet	NOUN
ftr-363	476	32	search	search	NOUN
ftr-363	476	33	may	may	AUX
ftr-363	476	34	uncover	uncover	VERB
ftr-363	476	35	,	,	PUNCT
ftr-363	476	36	are	be	AUX
ftr-363	476	37	potentially	potentially	ADV
ftr-363	476	38	worth	worth	ADJ
ftr-363	476	39	less	less	ADJ
ftr-363	476	40	than	than	SCONJ
ftr-363	476	41	they	they	PRON
ftr-363	476	42	used	use	VERB
ftr-363	476	43	to	to	PART
ftr-363	476	44	be	be	AUX
ftr-363	476	45	.	.	PUNCT
ftr-363	477	1	784	784	NUM
ftr-363	477	2	florida	florida	PROPN
ftr-363	477	3	tax	tax	NOUN
ftr-363	477	4	review	review	NOUN
ftr-363	477	5	[	[	X
ftr-363	477	6	vol	vol	NOUN
ftr-363	477	7	.	.	PUNCT
ftr-363	477	8	10:10	10:10	NUM
ftr-363	477	9	accurate	accurate	ADJ
ftr-363	477	10	information	information	NOUN
ftr-363	477	11	if	if	SCONJ
ftr-363	477	12	they	they	PRON
ftr-363	477	13	know	know	VERB
ftr-363	477	14	that	that	SCONJ
ftr-363	477	15	the	the	DET
ftr-363	477	16	returns	return	NOUN
ftr-363	477	17	stay	stay	VERB
ftr-363	477	18	within	within	ADP
ftr-363	477	19	the	the	DET
ftr-363	477	20	irs.92	irs.92	NOUN
ftr-363	477	21	the	the	DET
ftr-363	477	22	principal	principal	ADJ
ftr-363	477	23	countervailing	countervail	VERB
ftr-363	477	24	interest	interest	NOUN
ftr-363	477	25	to	to	ADP
ftr-363	477	26	privacy	privacy	NOUN
ftr-363	477	27	in	in	ADP
ftr-363	477	28	this	this	DET
ftr-363	477	29	debate	debate	NOUN
ftr-363	477	30	is	be	AUX
ftr-363	477	31	the	the	DET
ftr-363	477	32	benefit	benefit	NOUN
ftr-363	477	33	that	that	PRON
ftr-363	477	34	disclosure	disclosure	NOUN
ftr-363	477	35	provides	provide	VERB
ftr-363	477	36	by	by	ADP
ftr-363	477	37	shedding	shed	VERB
ftr-363	477	38	light	light	NOUN
ftr-363	477	39	on	on	ADP
ftr-363	477	40	corrupt	corrupt	ADJ
ftr-363	477	41	practices	practice	NOUN
ftr-363	477	42	.	.	PUNCT
ftr-363	478	1	this	this	PRON
ftr-363	478	2	was	be	AUX
ftr-363	478	3	a	a	DET
ftr-363	478	4	principle	principle	NOUN
ftr-363	478	5	that	that	PRON
ftr-363	478	6	weighed	weigh	VERB
ftr-363	478	7	heavily	heavily	ADV
ftr-363	478	8	for	for	ADP
ftr-363	478	9	progressives	progressive	NOUN
ftr-363	478	10	in	in	ADP
ftr-363	478	11	the	the	DET
ftr-363	478	12	early	early	ADJ
ftr-363	478	13	part	part	NOUN
ftr-363	478	14	of	of	ADP
ftr-363	478	15	the	the	DET
ftr-363	478	16	20th	20th	ADJ
ftr-363	478	17	century	century	NOUN
ftr-363	478	18	and	and	CCONJ
ftr-363	478	19	drove	drive	VERB
ftr-363	478	20	the	the	DET
ftr-363	478	21	disclosure	disclosure	NOUN
ftr-363	478	22	provisions	provision	NOUN
ftr-363	478	23	enacted	enact	VERB
ftr-363	478	24	in	in	ADP
ftr-363	478	25	1909	1909	NUM
ftr-363	478	26	,	,	PUNCT
ftr-363	478	27	1924	1924	NUM
ftr-363	478	28	,	,	PUNCT
ftr-363	478	29	and	and	CCONJ
ftr-363	478	30	1933	1933	NUM
ftr-363	478	31	,	,	PUNCT
ftr-363	478	32	discussed	discuss	VERB
ftr-363	478	33	above	above	ADV
ftr-363	478	34	.	.	PUNCT
ftr-363	479	1	while	while	SCONJ
ftr-363	479	2	privacy	privacy	NOUN
ftr-363	479	3	eventually	eventually	ADV
ftr-363	479	4	defeated	defeat	VERB
ftr-363	479	5	the	the	DET
ftr-363	479	6	progressive	progressive	ADJ
ftr-363	479	7	position	position	NOUN
ftr-363	479	8	and	and	CCONJ
ftr-363	479	9	the	the	DET
ftr-363	479	10	presumption	presumption	NOUN
ftr-363	479	11	of	of	ADP
ftr-363	479	12	non	non	ADJ
ftr-363	479	13	-	-	ADJ
ftr-363	479	14	disclosure	disclosure	NOUN
ftr-363	479	15	won	win	VERB
ftr-363	479	16	with	with	ADP
ftr-363	479	17	respect	respect	NOUN
ftr-363	479	18	to	to	ADP
ftr-363	479	19	most	most	ADJ
ftr-363	479	20	tax	tax	NOUN
ftr-363	479	21	returns	return	NOUN
ftr-363	479	22	,	,	PUNCT
ftr-363	479	23	the	the	DET
ftr-363	479	24	victory	victory	NOUN
ftr-363	479	25	has	have	AUX
ftr-363	479	26	not	not	PART
ftr-363	479	27	meant	mean	VERB
ftr-363	479	28	complete	complete	ADJ
ftr-363	479	29	confidentiality	confidentiality	NOUN
ftr-363	479	30	.	.	PUNCT
ftr-363	480	1	as	as	SCONJ
ftr-363	480	2	the	the	DET
ftr-363	480	3	jct	jct	PROPN
ftr-363	480	4	report	report	NOUN
ftr-363	480	5	states	state	NOUN
ftr-363	480	6	,	,	PUNCT
ftr-363	480	7	the	the	DET
ftr-363	480	8	showing	showing	NOUN
ftr-363	480	9	of	of	ADP
ftr-363	480	10	a	a	DET
ftr-363	480	11	compelling	compelling	ADJ
ftr-363	480	12	interest	interest	NOUN
ftr-363	480	13	can	can	AUX
ftr-363	480	14	overcome	overcome	VERB
ftr-363	480	15	the	the	DET
ftr-363	480	16	general	general	ADJ
ftr-363	480	17	principle.93	principle.93	NOUN
ftr-363	480	18	the	the	DET
ftr-363	480	19	table	table	NOUN
ftr-363	480	20	below	below	ADP
ftr-363	480	21	clearly	clearly	ADV
ftr-363	480	22	outlines	outline	VERB
ftr-363	480	23	the	the	DET
ftr-363	480	24	disadvantages	disadvantage	NOUN
ftr-363	480	25	and	and	CCONJ
ftr-363	480	26	benefits	benefit	NOUN
ftr-363	480	27	of	of	ADP
ftr-363	480	28	disclosing	disclose	VERB
ftr-363	480	29	tax	tax	NOUN
ftr-363	480	30	return	return	NOUN
ftr-363	480	31	information	information	NOUN
ftr-363	480	32	.	.	PUNCT
ftr-363	481	1	disadvantages	disadvantage	NOUN
ftr-363	481	2	of	of	ADP
ftr-363	481	3	disclosure	disclosure	NOUN
ftr-363	481	4	benefits	benefit	NOUN
ftr-363	481	5	of	of	ADP
ftr-363	481	6	disclosure	disclosure	NOUN
ftr-363	481	7	1	1	NUM
ftr-363	481	8	.	.	PUNCT
ftr-363	481	9	tax	tax	NOUN
ftr-363	481	10	returns	return	NOUN
ftr-363	481	11	contain	contain	VERB
ftr-363	481	12	private	private	ADJ
ftr-363	481	13	information	information	NOUN
ftr-363	481	14	which	which	PRON
ftr-363	481	15	the	the	DET
ftr-363	481	16	government	government	NOUN
ftr-363	481	17	compels	compel	VERB
ftr-363	481	18	taxpayers	taxpayer	NOUN
ftr-363	481	19	to	to	PART
ftr-363	481	20	report	report	VERB
ftr-363	481	21	,	,	PUNCT
ftr-363	481	22	and	and	CCONJ
ftr-363	481	23	when	when	SCONJ
ftr-363	481	24	disclosed	disclose	VERB
ftr-363	481	25	,	,	PUNCT
ftr-363	481	26	the	the	DET
ftr-363	481	27	individual	individual	NOUN
ftr-363	481	28	may	may	AUX
ftr-363	481	29	lose	lose	VERB
ftr-363	481	30	significant	significant	ADJ
ftr-363	481	31	privacy	privacy	NOUN
ftr-363	481	32	protections.94	protections.94	NOUN
ftr-363	481	33	1	1	NUM
ftr-363	481	34	.	.	PUNCT
ftr-363	482	1	the	the	DET
ftr-363	482	2	disclosure	disclosure	NOUN
ftr-363	482	3	of	of	ADP
ftr-363	482	4	information	information	NOUN
ftr-363	482	5	may	may	AUX
ftr-363	482	6	be	be	AUX
ftr-363	482	7	necessary	necessary	ADJ
ftr-363	482	8	in	in	ADP
ftr-363	482	9	order	order	NOUN
ftr-363	482	10	to	to	PART
ftr-363	482	11	protect	protect	VERB
ftr-363	482	12	taxpayer	taxpayer	NOUN
ftr-363	482	13	rights.95	rights.95	NOUN
ftr-363	482	14	2	2	NUM
ftr-363	482	15	.	.	PUNCT
ftr-363	482	16	tax	tax	NOUN
ftr-363	482	17	return	return	NOUN
ftr-363	482	18	information	information	NOUN
ftr-363	482	19	that	that	PRON
ftr-363	482	20	concerns	concern	NOUN
ftr-363	482	21	individuals	individual	NOUN
ftr-363	482	22	implicates	implicate	VERB
ftr-363	482	23	greater	great	ADJ
ftr-363	482	24	privacy	privacy	NOUN
ftr-363	482	25	concerns.96	concerns.96	NOUN
ftr-363	482	26	2	2	NUM
ftr-363	482	27	.	.	PUNCT
ftr-363	483	1	the	the	DET
ftr-363	483	2	informational	informational	ADJ
ftr-363	483	3	value	value	NOUN
ftr-363	483	4	of	of	ADP
ftr-363	483	5	the	the	DET
ftr-363	483	6	data	datum	NOUN
ftr-363	483	7	from	from	ADP
ftr-363	483	8	the	the	DET
ftr-363	483	9	return	return	NOUN
ftr-363	483	10	may	may	AUX
ftr-363	483	11	outweigh	outweigh	VERB
ftr-363	483	12	the	the	DET
ftr-363	483	13	privacy	privacy	NOUN
ftr-363	483	14	concerns	concern	NOUN
ftr-363	483	15	and	and	CCONJ
ftr-363	483	16	safeguards	safeguard	NOUN
ftr-363	483	17	exist	exist	VERB
ftr-363	483	18	to	to	PART
ftr-363	483	19	protect	protect	VERB
ftr-363	483	20	privacy	privacy	NOUN
ftr-363	483	21	to	to	ADP
ftr-363	483	22	the	the	DET
ftr-363	483	23	greatest	great	ADJ
ftr-363	483	24	extent	extent	NOUN
ftr-363	483	25	possible.97	possible.97	NOUN
ftr-363	483	26	92	92	NUM
ftr-363	483	27	.	.	PUNCT
ftr-363	484	1	jct	jct	PROPN
ftr-363	484	2	report	report	PROPN
ftr-363	484	3	,	,	PUNCT
ftr-363	484	4	(	(	PUNCT
ftr-363	484	5	vol	vol	NOUN
ftr-363	484	6	.	.	PUNCT
ftr-363	485	1	i	i	PRON
ftr-363	485	2	)	)	PUNCT
ftr-363	485	3	,	,	PUNCT
ftr-363	485	4	supra	supra	PROPN
ftr-363	485	5	note	note	NOUN
ftr-363	485	6	10	10	NUM
ftr-363	485	7	,	,	PUNCT
ftr-363	485	8	at	at	ADP
ftr-363	485	9	5	5	NUM
ftr-363	485	10	;	;	PUNCT
ftr-363	485	11	treasury	treasury	NOUN
ftr-363	485	12	report	report	NOUN
ftr-363	485	13	,	,	PUNCT
ftr-363	485	14	supra	supra	PROPN
ftr-363	485	15	note	note	NOUN
ftr-363	485	16	10	10	NUM
ftr-363	485	17	,	,	PUNCT
ftr-363	485	18	at	at	ADP
ftr-363	485	19	34	34	NUM
ftr-363	485	20	;	;	PUNCT
ftr-363	485	21	see	see	VERB
ftr-363	485	22	also	also	ADV
ftr-363	485	23	rizek	rizek	VERB
ftr-363	485	24	,	,	PUNCT
ftr-363	485	25	supra	supra	PROPN
ftr-363	485	26	note	note	NOUN
ftr-363	485	27	81	81	NUM
ftr-363	485	28	,	,	PUNCT
ftr-363	485	29	at	at	ADP
ftr-363	485	30	89	89	NUM
ftr-363	485	31	.	.	PUNCT
ftr-363	485	32	93	93	NUM
ftr-363	485	33	.	.	PUNCT
ftr-363	486	1	jct	jct	PROPN
ftr-363	486	2	report	report	PROPN
ftr-363	486	3	(	(	PUNCT
ftr-363	486	4	vol	vol	NOUN
ftr-363	486	5	.	.	PUNCT
ftr-363	487	1	i	i	PRON
ftr-363	487	2	)	)	PUNCT
ftr-363	487	3	,	,	PUNCT
ftr-363	487	4	supra	supra	PROPN
ftr-363	487	5	note	note	NOUN
ftr-363	487	6	10	10	NUM
ftr-363	487	7	,	,	PUNCT
ftr-363	487	8	at	at	ADP
ftr-363	487	9	238	238	NUM
ftr-363	487	10	.	.	PUNCT
ftr-363	488	1	94	94	NUM
ftr-363	488	2	.	.	PUNCT
ftr-363	489	1	i	i	PRON
ftr-363	489	2	d.	d.	PROPN
ftr-363	489	3	at	at	ADP
ftr-363	489	4	5	5	NUM
ftr-363	489	5	.	.	NOUN
ftr-363	489	6	95	95	NUM
ftr-363	489	7	.	.	PUNCT
ftr-363	490	1	without	without	ADP
ftr-363	490	2	disclosure	disclosure	NOUN
ftr-363	490	3	of	of	ADP
ftr-363	490	4	the	the	DET
ftr-363	490	5	existence	existence	NOUN
ftr-363	490	6	of	of	ADP
ftr-363	490	7	the	the	DET
ftr-363	490	8	federal	federal	ADJ
ftr-363	490	9	tax	tax	NOUN
ftr-363	490	10	lien	lien	NOUN
ftr-363	490	11	,	,	PUNCT
ftr-363	490	12	the	the	DET
ftr-363	490	13	government	government	NOUN
ftr-363	490	14	can	can	AUX
ftr-363	490	15	not	not	PART
ftr-363	490	16	perfect	perfect	VERB
ftr-363	490	17	its	its	PRON
ftr-363	490	18	lien	lien	NOUN
ftr-363	490	19	interest	interest	NOUN
ftr-363	490	20	with	with	ADP
ftr-363	490	21	respect	respect	NOUN
ftr-363	490	22	to	to	ADP
ftr-363	490	23	certain	certain	ADJ
ftr-363	490	24	competing	compete	VERB
ftr-363	490	25	creditors	creditor	NOUN
ftr-363	490	26	.	.	PUNCT
ftr-363	491	1	irc	irc	PROPN
ftr-363	491	2	§	§	PROPN
ftr-363	491	3	6323	6323	NUM
ftr-363	491	4	.	.	PUNCT
ftr-363	492	1	alternatively	alternatively	ADV
ftr-363	492	2	,	,	PUNCT
ftr-363	492	3	if	if	SCONJ
ftr-363	492	4	the	the	DET
ftr-363	492	5	lien	lien	NOUN
ftr-363	492	6	of	of	ADP
ftr-363	492	7	the	the	DET
ftr-363	492	8	government	government	NOUN
ftr-363	492	9	can	can	AUX
ftr-363	492	10	defeat	defeat	VERB
ftr-363	492	11	competing	compete	VERB
ftr-363	492	12	creditors	creditor	NOUN
ftr-363	492	13	without	without	ADP
ftr-363	492	14	their	their	PRON
ftr-363	492	15	ability	ability	NOUN
ftr-363	492	16	to	to	PART
ftr-363	492	17	know	know	VERB
ftr-363	492	18	of	of	ADP
ftr-363	492	19	the	the	DET
ftr-363	492	20	lien	lien	NOUN
ftr-363	492	21	,	,	PUNCT
ftr-363	492	22	lending	lending	NOUN
ftr-363	492	23	would	would	AUX
ftr-363	492	24	dry	dry	VERB
ftr-363	492	25	up	up	ADP
ftr-363	492	26	as	as	SCONJ
ftr-363	492	27	creditors	creditor	NOUN
ftr-363	492	28	feared	fear	VERB
ftr-363	492	29	for	for	ADP
ftr-363	492	30	the	the	DET
ftr-363	492	31	security	security	NOUN
ftr-363	492	32	of	of	ADP
ftr-363	492	33	their	their	PRON
ftr-363	492	34	loans	loan	NOUN
ftr-363	492	35	.	.	PUNCT
ftr-363	493	1	96	96	X
ftr-363	493	2	.	.	PUNCT
ftr-363	494	1	see	see	VERB
ftr-363	494	2	united	united	PROPN
ftr-363	494	3	states	states	PROPN
ftr-363	494	4	v.	v.	PROPN
ftr-363	494	5	morton	morton	PROPN
ftr-363	494	6	salt	salt	PROPN
ftr-363	494	7	co.	co.	PROPN
ftr-363	494	8	,	,	PUNCT
ftr-363	494	9	338	338	NUM
ftr-363	494	10	u.s	u.s	PROPN
ftr-363	494	11	.	.	PROPN
ftr-363	494	12	632	632	NUM
ftr-363	494	13	,	,	PUNCT
ftr-363	494	14	652	652	NUM
ftr-363	494	15	(	(	PUNCT
ftr-363	494	16	1950	1950	NUM
ftr-363	494	17	)	)	PUNCT
ftr-363	494	18	(	(	PUNCT
ftr-363	494	19	holding	hold	VERB
ftr-363	494	20	that	that	SCONJ
ftr-363	494	21	“	"	PUNCT
ftr-363	494	22	corporations	corporation	NOUN
ftr-363	494	23	can	can	AUX
ftr-363	494	24	claim	claim	VERB
ftr-363	494	25	no	no	DET
ftr-363	494	26	equality	equality	NOUN
ftr-363	494	27	with	with	ADP
ftr-363	494	28	individuals	individual	NOUN
ftr-363	494	29	in	in	ADP
ftr-363	494	30	the	the	DET
ftr-363	494	31	enjoyment	enjoyment	NOUN
ftr-363	494	32	of	of	ADP
ftr-363	494	33	a	a	DET
ftr-363	494	34	right	right	NOUN
ftr-363	494	35	to	to	ADP
ftr-363	494	36	privacy	privacy	NOUN
ftr-363	494	37	”	"	PUNCT
ftr-363	494	38	)	)	PUNCT
ftr-363	494	39	;	;	PUNCT
ftr-363	495	1	s.	s.	PROPN
ftr-363	495	2	rep	rep	PROPN
ftr-363	495	3	.	.	PROPN
ftr-363	495	4	no	no	INTJ
ftr-363	495	5	.	.	NOUN
ftr-363	496	1	94	94	NUM
ftr-363	496	2	-	-	SYM
ftr-363	496	3	938	938	NUM
ftr-363	496	4	,	,	PUNCT
ftr-363	496	5	at	at	ADP
ftr-363	496	6	328	328	NUM
ftr-363	496	7	(	(	PUNCT
ftr-363	496	8	1976	1976	NUM
ftr-363	496	9	)	)	PUNCT
ftr-363	496	10	.	.	PUNCT
ftr-363	497	1	(	(	PUNCT
ftr-363	497	2	“	"	PUNCT
ftr-363	497	3	the	the	DET
ftr-363	497	4	committee	committee	NOUN
ftr-363	497	5	decided	decide	VERB
ftr-363	497	6	that	that	SCONJ
ftr-363	497	7	the	the	DET
ftr-363	497	8	information	information	NOUN
ftr-363	497	9	that	that	PRON
ftr-363	497	10	the	the	DET
ftr-363	497	11	american	american	ADJ
ftr-363	497	12	citizen	citizen	NOUN
ftr-363	497	13	is	be	AUX
ftr-363	497	14	compelled	compel	VERB
ftr-363	497	15	by	by	ADP
ftr-363	497	16	our	our	PRON
ftr-363	497	17	tax	tax	NOUN
ftr-363	497	18	laws	law	NOUN
ftr-363	497	19	to	to	PART
ftr-363	497	20	disclose	disclose	VERB
ftr-363	497	21	to	to	ADP
ftr-363	497	22	the	the	DET
ftr-363	497	23	internal	internal	ADJ
ftr-363	497	24	revenue	revenue	NOUN
ftr-363	497	25	service	service	NOUN
ftr-363	497	26	was	be	AUX
ftr-363	497	27	entitled	entitle	VERB
ftr-363	497	28	to	to	ADP
ftr-363	497	29	essentially	essentially	ADV
ftr-363	497	30	the	the	DET
ftr-363	497	31	same	same	ADJ
ftr-363	497	32	degree	degree	NOUN
ftr-363	497	33	of	of	ADP
ftr-363	497	34	privacy	privacy	NOUN
ftr-363	497	35	as	as	SCONJ
ftr-363	497	36	those	those	DET
ftr-363	497	37	private	private	ADJ
ftr-363	497	38	papers	paper	NOUN
ftr-363	497	39	maintained	maintain	VERB
ftr-363	497	40	in	in	ADP
ftr-363	497	41	his	his	PRON
ftr-363	497	42	home	home	NOUN
ftr-363	497	43	.	.	PUNCT
ftr-363	497	44	”	"	PUNCT
ftr-363	498	1	this	this	DET
ftr-363	498	2	discussion	discussion	NOUN
ftr-363	498	3	focused	focus	VERB
ftr-363	498	4	on	on	ADP
ftr-363	498	5	the	the	DET
ftr-363	498	6	ability	ability	NOUN
ftr-363	498	7	to	to	PART
ftr-363	498	8	obtain	obtain	VERB
ftr-363	498	9	tax	tax	NOUN
ftr-363	498	10	information	information	NOUN
ftr-363	498	11	in	in	ADP
ftr-363	498	12	non	non	ADJ
ftr-363	498	13	-	-	ADJ
ftr-363	498	14	tax	tax	ADJ
ftr-363	498	15	criminal	criminal	ADJ
ftr-363	498	16	matters	matter	NOUN
ftr-363	498	17	and	and	CCONJ
ftr-363	498	18	highlights	highlight	NOUN
ftr-363	498	19	the	the	DET
ftr-363	498	20	kind	kind	NOUN
ftr-363	498	21	of	of	ADP
ftr-363	498	22	sensitivity	sensitivity	NOUN
ftr-363	498	23	surrounding	surround	VERB
ftr-363	498	24	tax	tax	NOUN
ftr-363	498	25	information	information	NOUN
ftr-363	498	26	of	of	ADP
ftr-363	498	27	individuals	individual	NOUN
ftr-363	498	28	.	.	PUNCT
ftr-363	498	29	)	)	PUNCT
ftr-363	499	1	2011	2011	NUM
ftr-363	499	2	]	]	PUNCT
ftr-363	499	3	transparency	transparency	NOUN
ftr-363	499	4	in	in	ADP
ftr-363	499	5	private	private	ADJ
ftr-363	499	6	collection	collection	NOUN
ftr-363	499	7	of	of	ADP
ftr-363	499	8	federal	federal	ADJ
ftr-363	499	9	taxes	taxis	NOUN
ftr-363	499	10	785	785	NUM
ftr-363	499	11	disadvantages	disadvantage	NOUN
ftr-363	499	12	of	of	ADP
ftr-363	499	13	disclosure	disclosure	NOUN
ftr-363	499	14	benefits	benefit	NOUN
ftr-363	499	15	of	of	ADP
ftr-363	499	16	disclosure	disclosure	NOUN
ftr-363	499	17	3	3	NUM
ftr-363	499	18	.	.	PUNCT
ftr-363	499	19	tax	tax	NOUN
ftr-363	499	20	return	return	NOUN
ftr-363	499	21	information	information	NOUN
ftr-363	499	22	that	that	PRON
ftr-363	499	23	contains	contain	VERB
ftr-363	499	24	trade	trade	NOUN
ftr-363	499	25	secrets	secret	NOUN
ftr-363	499	26	of	of	ADP
ftr-363	499	27	a	a	DET
ftr-363	499	28	business	business	NOUN
ftr-363	499	29	implicates	implicate	VERB
ftr-363	499	30	greater	great	ADJ
ftr-363	499	31	privacy	privacy	NOUN
ftr-363	499	32	concerns.98	concerns.98	NOUN
ftr-363	499	33	3	3	X
ftr-363	499	34	.	.	PUNCT
ftr-363	500	1	the	the	DET
ftr-363	500	2	disclosure	disclosure	NOUN
ftr-363	500	3	of	of	ADP
ftr-363	500	4	information	information	NOUN
ftr-363	500	5	assists	assist	NOUN
ftr-363	500	6	in	in	ADP
ftr-363	500	7	closing	close	VERB
ftr-363	500	8	the	the	DET
ftr-363	500	9	tax	tax	NOUN
ftr-363	500	10	gap.99	gap.99	NOUN
ftr-363	500	11	4	4	NUM
ftr-363	500	12	.	.	PUNCT
ftr-363	500	13	when	when	SCONJ
ftr-363	500	14	the	the	DET
ftr-363	500	15	disclosure	disclosure	NOUN
ftr-363	500	16	of	of	ADP
ftr-363	500	17	return	return	NOUN
ftr-363	500	18	information	information	NOUN
ftr-363	500	19	would	would	AUX
ftr-363	500	20	discourage	discourage	VERB
ftr-363	500	21	accurate	accurate	ADJ
ftr-363	500	22	reporting	reporting	NOUN
ftr-363	500	23	of	of	ADP
ftr-363	500	24	information	information	NOUN
ftr-363	500	25	,	,	PUNCT
ftr-363	500	26	the	the	DET
ftr-363	500	27	benefits	benefit	NOUN
ftr-363	500	28	of	of	ADP
ftr-363	500	29	disclosure	disclosure	NOUN
ftr-363	500	30	must	must	AUX
ftr-363	500	31	overcome	overcome	VERB
ftr-363	500	32	the	the	DET
ftr-363	500	33	concerns	concern	NOUN
ftr-363	500	34	of	of	ADP
ftr-363	500	35	inaccuracy.100	inaccuracy.100	PROPN
ftr-363	500	36	4	4	NUM
ftr-363	500	37	.	.	PUNCT
ftr-363	500	38	when	when	SCONJ
ftr-363	500	39	an	an	DET
ftr-363	500	40	entity	entity	NOUN
ftr-363	500	41	is	be	AUX
ftr-363	500	42	publicly	publicly	ADV
ftr-363	500	43	traded	trade	VERB
ftr-363	500	44	,	,	PUNCT
ftr-363	500	45	certain	certain	ADJ
ftr-363	500	46	information	information	NOUN
ftr-363	500	47	on	on	ADP
ftr-363	500	48	the	the	DET
ftr-363	500	49	return	return	NOUN
ftr-363	500	50	could	could	AUX
ftr-363	500	51	influence	influence	VERB
ftr-363	500	52	investor	investor	NOUN
ftr-363	500	53	behavior.101	behavior.101	PROPN
ftr-363	500	54	97	97	NUM
ftr-363	500	55	.	.	PUNCT
ftr-363	501	1	statistical	statistical	ADJ
ftr-363	501	2	disclosures	disclosure	NOUN
ftr-363	501	3	and	and	CCONJ
ftr-363	501	4	state	state	NOUN
ftr-363	501	5	matching	matching	NOUN
ftr-363	501	6	programs	program	NOUN
ftr-363	501	7	fall	fall	VERB
ftr-363	501	8	into	into	ADP
ftr-363	501	9	this	this	DET
ftr-363	501	10	benefit	benefit	NOUN
ftr-363	501	11	category	category	NOUN
ftr-363	501	12	.	.	PUNCT
ftr-363	502	1	98	98	NUM
ftr-363	502	2	.	.	PUNCT
ftr-363	503	1	in	in	ADP
ftr-363	503	2	a	a	DET
ftr-363	503	3	letter	letter	NOUN
ftr-363	503	4	from	from	ADP
ftr-363	503	5	michael	michael	PROPN
ftr-363	503	6	p.	p.	PROPN
ftr-363	503	7	boyle	boyle	PROPN
ftr-363	503	8	,	,	PUNCT
ftr-363	503	9	international	international	ADJ
ftr-363	503	10	president	president	NOUN
ftr-363	503	11	of	of	ADP
ftr-363	503	12	tax	tax	NOUN
ftr-363	503	13	executives	executive	NOUN
ftr-363	503	14	institute	institute	VERB
ftr-363	503	15	,	,	PUNCT
ftr-363	503	16	to	to	ADP
ftr-363	503	17	senators	senators	PROPN
ftr-363	503	18	grassley	grassley	PROPN
ftr-363	503	19	and	and	CCONJ
ftr-363	503	20	baucus	baucus	PROPN
ftr-363	503	21	dated	date	VERB
ftr-363	503	22	june	june	PROPN
ftr-363	503	23	12	12	NUM
ftr-363	503	24	,	,	PUNCT
ftr-363	503	25	2006	2006	NUM
ftr-363	503	26	,	,	PUNCT
ftr-363	503	27	mr	mr	PROPN
ftr-363	503	28	.	.	PROPN
ftr-363	503	29	boyle	boyle	PROPN
ftr-363	503	30	expressed	express	VERB
ftr-363	503	31	concerns	concern	NOUN
ftr-363	503	32	about	about	ADP
ftr-363	503	33	expanded	expand	VERB
ftr-363	503	34	disclosure	disclosure	NOUN
ftr-363	503	35	of	of	ADP
ftr-363	503	36	corporate	corporate	ADJ
ftr-363	503	37	tax	tax	NOUN
ftr-363	503	38	returns	return	NOUN
ftr-363	503	39	,	,	PUNCT
ftr-363	503	40	listing	list	VERB
ftr-363	503	41	several	several	ADJ
ftr-363	503	42	reasons	reason	NOUN
ftr-363	503	43	.	.	PUNCT
ftr-363	504	1	one	one	NUM
ftr-363	504	2	of	of	ADP
ftr-363	504	3	his	his	PRON
ftr-363	504	4	concerns	concern	NOUN
ftr-363	504	5	specifically	specifically	ADV
ftr-363	504	6	addressed	address	VERB
ftr-363	504	7	the	the	DET
ftr-363	504	8	issue	issue	NOUN
ftr-363	504	9	of	of	ADP
ftr-363	504	10	proprietary	proprietary	ADJ
ftr-363	504	11	information	information	NOUN
ftr-363	504	12	:	:	PUNCT
ftr-363	504	13	“	"	PUNCT
ftr-363	504	14	public	public	ADJ
ftr-363	504	15	disclosure	disclosure	NOUN
ftr-363	504	16	of	of	ADP
ftr-363	504	17	tax	tax	NOUN
ftr-363	504	18	returns	return	NOUN
ftr-363	504	19	of	of	ADP
ftr-363	504	20	publicly	publicly	ADV
ftr-363	504	21	traded	trade	VERB
ftr-363	504	22	corporations	corporation	NOUN
ftr-363	504	23	would	would	AUX
ftr-363	504	24	also	also	ADV
ftr-363	504	25	reveal	reveal	VERB
ftr-363	504	26	confidential	confidential	ADJ
ftr-363	504	27	and	and	CCONJ
ftr-363	504	28	proprietary	proprietary	ADJ
ftr-363	504	29	data	datum	NOUN
ftr-363	504	30	not	not	PART
ftr-363	504	31	currently	currently	ADV
ftr-363	504	32	contained	contain	VERB
ftr-363	504	33	in	in	ADP
ftr-363	504	34	consolidated	consolidated	ADJ
ftr-363	504	35	financial	financial	ADJ
ftr-363	504	36	statements	statement	NOUN
ftr-363	504	37	,	,	PUNCT
ftr-363	504	38	including	include	VERB
ftr-363	504	39	revenue	revenue	NOUN
ftr-363	504	40	and	and	CCONJ
ftr-363	504	41	expense	expense	NOUN
ftr-363	504	42	information	information	NOUN
ftr-363	504	43	by	by	ADP
ftr-363	504	44	legal	legal	ADJ
ftr-363	504	45	entity	entity	NOUN
ftr-363	504	46	,	,	PUNCT
ftr-363	504	47	jurisdiction	jurisdiction	NOUN
ftr-363	504	48	,	,	PUNCT
ftr-363	504	49	and	and	CCONJ
ftr-363	504	50	functional	functional	ADJ
ftr-363	504	51	category	category	NOUN
ftr-363	504	52	(	(	PUNCT
ftr-363	504	53	e.g.	e.g.	ADV
ftr-363	504	54	,	,	PUNCT
ftr-363	504	55	sales	sale	NOUN
ftr-363	504	56	,	,	PUNCT
ftr-363	504	57	dividends	dividend	NOUN
ftr-363	504	58	,	,	PUNCT
ftr-363	504	59	cost	cost	NOUN
ftr-363	504	60	of	of	ADP
ftr-363	504	61	sales	sale	NOUN
ftr-363	504	62	)	)	PUNCT
ftr-363	504	63	.	.	PUNCT
ftr-363	505	1	although	although	SCONJ
ftr-363	505	2	much	much	ADJ
ftr-363	505	3	if	if	SCONJ
ftr-363	505	4	not	not	PART
ftr-363	505	5	all	all	PRON
ftr-363	505	6	of	of	ADP
ftr-363	505	7	the	the	DET
ftr-363	505	8	information	information	NOUN
ftr-363	505	9	in	in	ADP
ftr-363	505	10	a	a	DET
ftr-363	505	11	tax	tax	NOUN
ftr-363	505	12	return	return	NOUN
ftr-363	505	13	would	would	AUX
ftr-363	505	14	be	be	AUX
ftr-363	505	15	confusing	confusing	ADJ
ftr-363	505	16	to	to	ADP
ftr-363	505	17	the	the	DET
ftr-363	505	18	majority	majority	NOUN
ftr-363	505	19	of	of	ADP
ftr-363	505	20	investors	investor	NOUN
ftr-363	505	21	,	,	PUNCT
ftr-363	505	22	disclosure	disclosure	NOUN
ftr-363	505	23	would	would	AUX
ftr-363	505	24	clearly	clearly	ADV
ftr-363	505	25	aid	aid	VERB
ftr-363	505	26	a	a	DET
ftr-363	505	27	company	company	NOUN
ftr-363	505	28	’s	’s	PART
ftr-363	505	29	competitors	competitor	NOUN
ftr-363	505	30	enormously	enormously	ADV
ftr-363	505	31	in	in	ADP
ftr-363	505	32	understanding	understand	VERB
ftr-363	505	33	the	the	DET
ftr-363	505	34	taxpayer	taxpayer	NOUN
ftr-363	505	35	’s	’s	PART
ftr-363	505	36	business	business	NOUN
ftr-363	505	37	practices	practice	NOUN
ftr-363	505	38	.	.	PUNCT
ftr-363	506	1	where	where	SCONJ
ftr-363	506	2	a	a	DET
ftr-363	506	3	company	company	NOUN
ftr-363	506	4	’s	’s	PART
ftr-363	506	5	competitors	competitor	NOUN
ftr-363	506	6	are	be	AUX
ftr-363	506	7	not	not	PART
ftr-363	506	8	subject	subject	ADJ
ftr-363	506	9	to	to	ADP
ftr-363	506	10	u.s	u.s	PROPN
ftr-363	506	11	.	.	PROPN
ftr-363	506	12	taxing	tax	VERB
ftr-363	506	13	jurisdiction	jurisdiction	NOUN
ftr-363	506	14	(	(	PUNCT
ftr-363	506	15	and	and	CCONJ
ftr-363	506	16	,	,	PUNCT
ftr-363	506	17	hence	hence	ADV
ftr-363	506	18	,	,	PUNCT
ftr-363	506	19	not	not	PART
ftr-363	506	20	subject	subject	ADJ
ftr-363	506	21	to	to	ADP
ftr-363	506	22	the	the	DET
ftr-363	506	23	same	same	ADJ
ftr-363	506	24	disclosure	disclosure	NOUN
ftr-363	506	25	rules	rule	NOUN
ftr-363	506	26	)	)	PUNCT
ftr-363	506	27	,	,	PUNCT
ftr-363	506	28	the	the	DET
ftr-363	506	29	comparative	comparative	ADJ
ftr-363	506	30	disadvantage	disadvantage	NOUN
ftr-363	506	31	would	would	AUX
ftr-363	506	32	be	be	AUX
ftr-363	506	33	even	even	ADV
ftr-363	506	34	more	more	ADV
ftr-363	506	35	pronounced	pronounced	ADJ
ftr-363	506	36	.	.	PUNCT
ftr-363	506	37	”	"	PUNCT
ftr-363	507	1	boyle	boyle	PROPN
ftr-363	507	2	,	,	PUNCT
ftr-363	507	3	supra	supra	PROPN
ftr-363	507	4	note	note	PROPN
ftr-363	507	5	83	83	NUM
ftr-363	507	6	,	,	PUNCT
ftr-363	507	7	at	at	ADP
ftr-363	507	8	4	4	NUM
ftr-363	507	9	.	.	PUNCT
ftr-363	508	1	see	see	VERB
ftr-363	508	2	also	also	ADV
ftr-363	508	3	strauss	strauss	PROPN
ftr-363	508	4	,	,	PUNCT
ftr-363	508	5	supra	supra	PROPN
ftr-363	508	6	note	note	PROPN
ftr-363	508	7	23	23	NUM
ftr-363	508	8	,	,	PUNCT
ftr-363	508	9	at	at	ADP
ftr-363	508	10	29	29	NUM
ftr-363	508	11	(	(	PUNCT
ftr-363	508	12	stating	state	VERB
ftr-363	508	13	that	that	DET
ftr-363	508	14	disclosure	disclosure	NOUN
ftr-363	508	15	“	"	PUNCT
ftr-363	508	16	in	in	ADP
ftr-363	508	17	this	this	DET
ftr-363	508	18	instance	instance	NOUN
ftr-363	508	19	could	could	AUX
ftr-363	508	20	disadvantage	disadvantage	VERB
ftr-363	508	21	the	the	DET
ftr-363	508	22	individual	individual	ADJ
ftr-363	508	23	company	company	NOUN
ftr-363	508	24	as	as	SCONJ
ftr-363	508	25	competitors	competitor	NOUN
ftr-363	508	26	learn	learn	VERB
ftr-363	508	27	the	the	DET
ftr-363	508	28	private	private	ADJ
ftr-363	508	29	details	detail	NOUN
ftr-363	508	30	of	of	ADP
ftr-363	508	31	the	the	DET
ftr-363	508	32	company	company	NOUN
ftr-363	508	33	’s	’s	PART
ftr-363	508	34	activities	activity	NOUN
ftr-363	508	35	.	.	PUNCT
ftr-363	509	1	for	for	ADP
ftr-363	509	2	small	small	ADJ
ftr-363	509	3	public	public	ADJ
ftr-363	509	4	companies	company	NOUN
ftr-363	509	5	,	,	PUNCT
ftr-363	509	6	and	and	CCONJ
ftr-363	509	7	for	for	ADP
ftr-363	509	8	companies	company	NOUN
ftr-363	509	9	with	with	ADP
ftr-363	509	10	foreign	foreign	ADJ
ftr-363	509	11	competitors	competitor	NOUN
ftr-363	509	12	this	this	DET
ftr-363	509	13	problem	problem	NOUN
ftr-363	509	14	is	be	AUX
ftr-363	509	15	most	most	ADV
ftr-363	509	16	pronounced	pronounce	VERB
ftr-363	509	17	,	,	PUNCT
ftr-363	509	18	because	because	SCONJ
ftr-363	509	19	for	for	ADP
ftr-363	509	20	small	small	ADJ
ftr-363	509	21	companies	company	NOUN
ftr-363	509	22	there	there	PRON
ftr-363	509	23	will	will	AUX
ftr-363	509	24	be	be	AUX
ftr-363	509	25	a	a	DET
ftr-363	509	26	close	close	ADJ
ftr-363	509	27	relationship	relationship	NOUN
ftr-363	509	28	between	between	ADP
ftr-363	509	29	their	their	PRON
ftr-363	509	30	state	state	NOUN
ftr-363	509	31	and	and	CCONJ
ftr-363	509	32	federal	federal	ADJ
ftr-363	509	33	return	return	NOUN
ftr-363	509	34	and	and	CCONJ
ftr-363	509	35	what	what	PRON
ftr-363	509	36	they	they	PRON
ftr-363	509	37	provide	provide	VERB
ftr-363	509	38	to	to	ADP
ftr-363	509	39	the	the	DET
ftr-363	509	40	massachusetts	massachusetts	PROPN
ftr-363	509	41	secretary	secretary	PROPN
ftr-363	509	42	of	of	ADP
ftr-363	509	43	state	state	NOUN
ftr-363	509	44	for	for	ADP
ftr-363	509	45	public	public	ADJ
ftr-363	509	46	review	review	NOUN
ftr-363	509	47	.	.	PUNCT
ftr-363	510	1	they	they	PRON
ftr-363	510	2	would	would	AUX
ftr-363	510	3	now	now	ADV
ftr-363	510	4	have	have	VERB
ftr-363	510	5	their	their	PRON
ftr-363	510	6	private	private	ADJ
ftr-363	510	7	financial	financial	ADJ
ftr-363	510	8	affairs	affair	NOUN
ftr-363	510	9	subject	subject	ADJ
ftr-363	510	10	to	to	ADP
ftr-363	510	11	competitive	competitive	ADJ
ftr-363	510	12	scrutiny	scrutiny	NOUN
ftr-363	510	13	.	.	PUNCT
ftr-363	511	1	foreign	foreign	ADJ
ftr-363	511	2	competitors	competitor	NOUN
ftr-363	511	3	of	of	ADP
ftr-363	511	4	a	a	DET
ftr-363	511	5	domestic	domestic	ADJ
ftr-363	511	6	firm	firm	NOUN
ftr-363	511	7	would	would	AUX
ftr-363	511	8	not	not	PART
ftr-363	511	9	have	have	VERB
ftr-363	511	10	to	to	PART
ftr-363	511	11	disclose	disclose	VERB
ftr-363	511	12	the	the	DET
ftr-363	511	13	financial	financial	ADJ
ftr-363	511	14	circumstances	circumstance	NOUN
ftr-363	511	15	of	of	ADP
ftr-363	511	16	their	their	PRON
ftr-363	511	17	offshore	offshore	ADJ
ftr-363	511	18	parent	parent	NOUN
ftr-363	511	19	companies	company	NOUN
ftr-363	511	20	,	,	PUNCT
ftr-363	511	21	while	while	SCONJ
ftr-363	511	22	now	now	ADV
ftr-363	511	23	gaining	gain	VERB
ftr-363	511	24	access	access	NOUN
ftr-363	511	25	to	to	ADP
ftr-363	511	26	information	information	NOUN
ftr-363	511	27	about	about	ADP
ftr-363	511	28	the	the	DET
ftr-363	511	29	financial	financial	ADJ
ftr-363	511	30	circumstance	circumstance	NOUN
ftr-363	511	31	of	of	ADP
ftr-363	511	32	the	the	DET
ftr-363	511	33	domestic	domestic	ADJ
ftr-363	511	34	firm	firm	NOUN
ftr-363	511	35	.	.	PUNCT
ftr-363	511	36	”	"	PUNCT
ftr-363	511	37	)	)	PUNCT
ftr-363	511	38	.	.	PUNCT
ftr-363	512	1	99	99	NUM
ftr-363	512	2	.	.	PUNCT
ftr-363	513	1	states	state	NOUN
ftr-363	513	2	have	have	AUX
ftr-363	513	3	used	use	VERB
ftr-363	513	4	this	this	PRON
ftr-363	513	5	in	in	ADP
ftr-363	513	6	adopting	adopt	VERB
ftr-363	513	7	their	their	PRON
ftr-363	513	8	shaming	shame	VERB
ftr-363	513	9	provisions	provision	NOUN
ftr-363	513	10	.	.	PUNCT
ftr-363	514	1	100	100	NUM
ftr-363	514	2	.	.	X
ftr-363	515	1	jct	jct	PROPN
ftr-363	515	2	report	report	PROPN
ftr-363	515	3	(	(	PUNCT
ftr-363	515	4	vol	vol	NOUN
ftr-363	515	5	.	.	PUNCT
ftr-363	516	1	i	i	PRON
ftr-363	516	2	)	)	PUNCT
ftr-363	516	3	,	,	PUNCT
ftr-363	516	4	supra	supra	PROPN
ftr-363	516	5	note	note	NOUN
ftr-363	516	6	10	10	NUM
ftr-363	516	7	,	,	PUNCT
ftr-363	516	8	at	at	ADP
ftr-363	516	9	5	5	NUM
ftr-363	516	10	.	.	PUNCT
ftr-363	516	11	101	101	NUM
ftr-363	516	12	.	.	PUNCT
ftr-363	517	1	see	see	VERB
ftr-363	517	2	joe	joe	PROPN
ftr-363	517	3	thorndike	thorndike	PROPN
ftr-363	517	4	,	,	PUNCT
ftr-363	517	5	tax	tax	NOUN
ftr-363	517	6	history	history	NOUN
ftr-363	517	7	:	:	PUNCT
ftr-363	517	8	promoting	promote	VERB
ftr-363	517	9	honesty	honesty	NOUN
ftr-363	517	10	by	by	ADP
ftr-363	517	11	releasing	release	VERB
ftr-363	517	12	corporate	corporate	ADJ
ftr-363	517	13	tax	tax	NOUN
ftr-363	517	14	returns	return	NOUN
ftr-363	517	15	,	,	PUNCT
ftr-363	517	16	96	96	NUM
ftr-363	517	17	tax	tax	NOUN
ftr-363	517	18	notes	note	NOUN
ftr-363	517	19	324	324	NUM
ftr-363	517	20	,	,	PUNCT
ftr-363	517	21	324	324	NUM
ftr-363	517	22	(	(	PUNCT
ftr-363	517	23	july	july	PROPN
ftr-363	517	24	15	15	NUM
ftr-363	517	25	,	,	PUNCT
ftr-363	517	26	2002	2002	NUM
ftr-363	517	27	)	)	PUNCT
ftr-363	517	28	;	;	PUNCT
ftr-363	517	29	marjorie	marjorie	PROPN
ftr-363	517	30	e.	e.	PROPN
ftr-363	517	31	kornhauser	kornhauser	PROPN
ftr-363	517	32	,	,	PUNCT
ftr-363	517	33	letter	letter	NOUN
ftr-363	517	34	to	to	ADP
ftr-363	517	35	the	the	DET
ftr-363	517	36	editor	editor	NOUN
ftr-363	517	37	:	:	PUNCT
ftr-363	517	38	more	more	ADV
ftr-363	517	39	historical	historical	ADJ
ftr-363	517	40	perspective	perspective	NOUN
ftr-363	517	41	on	on	ADP
ftr-363	517	42	publication	publication	NOUN
ftr-363	517	43	of	of	ADP
ftr-363	517	44	786	786	NUM
ftr-363	517	45	florida	florida	PROPN
ftr-363	517	46	tax	tax	NOUN
ftr-363	517	47	review	review	NOUN
ftr-363	517	48	[	[	X
ftr-363	517	49	vol	vol	NOUN
ftr-363	517	50	.	.	PUNCT
ftr-363	518	1	10:10	10:10	NUM
ftr-363	518	2	disadvantages	disadvantage	NOUN
ftr-363	518	3	of	of	ADP
ftr-363	518	4	disclosure	disclosure	NOUN
ftr-363	518	5	benefits	benefit	NOUN
ftr-363	518	6	of	of	ADP
ftr-363	518	7	disclosure	disclosure	NOUN
ftr-363	518	8	5	5	NUM
ftr-363	518	9	.	.	PUNCT
ftr-363	518	10	when	when	SCONJ
ftr-363	518	11	the	the	DET
ftr-363	518	12	costs	cost	NOUN
ftr-363	518	13	of	of	ADP
ftr-363	518	14	disclosure	disclosure	NOUN
ftr-363	518	15	outweigh	outweigh	VERB
ftr-363	518	16	the	the	DET
ftr-363	518	17	benefits	benefit	NOUN
ftr-363	518	18	,	,	PUNCT
ftr-363	518	19	the	the	DET
ftr-363	518	20	decision	decision	NOUN
ftr-363	518	21	to	to	PART
ftr-363	518	22	disclose	disclose	VERB
ftr-363	518	23	becomes	become	VERB
ftr-363	518	24	impractical.102	impractical.102	ADV
ftr-363	518	25	6	6	NUM
ftr-363	518	26	.	.	PUNCT
ftr-363	519	1	disclosure	disclosure	NOUN
ftr-363	519	2	has	have	VERB
ftr-363	519	3	the	the	DET
ftr-363	519	4	potential	potential	NOUN
ftr-363	519	5	to	to	PART
ftr-363	519	6	foster	foster	ADJ
ftr-363	519	7	misunderstanding	misunderstanding	NOUN
ftr-363	519	8	of	of	ADP
ftr-363	519	9	the	the	DET
ftr-363	519	10	information	information	NOUN
ftr-363	519	11	in	in	ADP
ftr-363	519	12	a	a	DET
ftr-363	519	13	manner	manner	NOUN
ftr-363	519	14	that	that	PRON
ftr-363	519	15	disadvantages	disadvantage	VERB
ftr-363	519	16	the	the	DET
ftr-363	519	17	tax	tax	NOUN
ftr-363	519	18	system	system	NOUN
ftr-363	519	19	or	or	CCONJ
ftr-363	519	20	the	the	DET
ftr-363	519	21	taxpayer	taxpayer	NOUN
ftr-363	519	22	whose	whose	DET
ftr-363	519	23	information	information	NOUN
ftr-363	519	24	was	be	AUX
ftr-363	519	25	disclosed.103	disclosed.103	VERB
ftr-363	519	26	the	the	DET
ftr-363	519	27	two	two	NUM
ftr-363	519	28	statements	statement	NOUN
ftr-363	519	29	from	from	ADP
ftr-363	519	30	the	the	DET
ftr-363	519	31	jct	jct	PROPN
ftr-363	519	32	report	report	NOUN
ftr-363	519	33	setting	set	VERB
ftr-363	519	34	out	out	ADP
ftr-363	519	35	the	the	DET
ftr-363	519	36	policies	policy	NOUN
ftr-363	519	37	governing	govern	VERB
ftr-363	519	38	disclosure	disclosure	NOUN
ftr-363	519	39	create	create	VERB
ftr-363	519	40	several	several	ADJ
ftr-363	519	41	factors	factor	NOUN
ftr-363	519	42	against	against	ADP
ftr-363	519	43	which	which	PRON
ftr-363	519	44	to	to	PART
ftr-363	519	45	test	test	VERB
ftr-363	519	46	a	a	DET
ftr-363	519	47	request	request	NOUN
ftr-363	519	48	for	for	ADP
ftr-363	519	49	a	a	DET
ftr-363	519	50	disclosure	disclosure	NOUN
ftr-363	519	51	exception	exception	NOUN
ftr-363	519	52	.	.	PUNCT
ftr-363	520	1	the	the	DET
ftr-363	520	2	application	application	NOUN
ftr-363	520	3	of	of	ADP
ftr-363	520	4	these	these	DET
ftr-363	520	5	tests	test	NOUN
ftr-363	520	6	permits	permit	VERB
ftr-363	520	7	a	a	DET
ftr-363	520	8	reasonable	reasonable	ADJ
ftr-363	520	9	determination	determination	NOUN
ftr-363	520	10	of	of	ADP
ftr-363	520	11	whether	whether	SCONJ
ftr-363	520	12	a	a	DET
ftr-363	520	13	new	new	ADJ
ftr-363	520	14	proposed	propose	VERB
ftr-363	520	15	change	change	NOUN
ftr-363	520	16	to	to	ADP
ftr-363	520	17	disclosure	disclosure	NOUN
ftr-363	520	18	laws	law	NOUN
ftr-363	520	19	follows	follow	VERB
ftr-363	520	20	established	establish	VERB
ftr-363	520	21	policies	policy	NOUN
ftr-363	520	22	.	.	PUNCT
ftr-363	521	1	these	these	DET
ftr-363	521	2	policies	policy	NOUN
ftr-363	521	3	are	be	AUX
ftr-363	521	4	embedded	embed	VERB
ftr-363	521	5	in	in	ADP
ftr-363	521	6	the	the	DET
ftr-363	521	7	subparagraphs	subparagraph	NOUN
ftr-363	521	8	of	of	ADP
ftr-363	521	9	corporate	corporate	ADJ
ftr-363	521	10	returns	return	NOUN
ftr-363	521	11	,	,	PUNCT
ftr-363	521	12	96	96	NUM
ftr-363	521	13	tax	tax	NOUN
ftr-363	521	14	notes	note	NOUN
ftr-363	521	15	745	745	NUM
ftr-363	521	16	(	(	PUNCT
ftr-363	521	17	july	july	PROPN
ftr-363	521	18	29	29	NUM
ftr-363	521	19	,	,	PUNCT
ftr-363	521	20	2002	2002	NUM
ftr-363	521	21	)	)	PUNCT
ftr-363	521	22	.	.	PUNCT
ftr-363	522	1	these	these	DET
ftr-363	522	2	articles	article	NOUN
ftr-363	522	3	describe	describe	VERB
ftr-363	522	4	the	the	DET
ftr-363	522	5	perceived	perceive	VERB
ftr-363	522	6	benefits	benefit	NOUN
ftr-363	522	7	of	of	ADP
ftr-363	522	8	disclosing	disclose	VERB
ftr-363	522	9	corporate	corporate	ADJ
ftr-363	522	10	tax	tax	NOUN
ftr-363	522	11	returns	return	NOUN
ftr-363	522	12	as	as	ADP
ftr-363	522	13	a	a	DET
ftr-363	522	14	means	means	NOUN
ftr-363	522	15	of	of	ADP
ftr-363	522	16	informing	inform	VERB
ftr-363	522	17	investors	investor	NOUN
ftr-363	522	18	.	.	PUNCT
ftr-363	523	1	in	in	ADP
ftr-363	523	2	arguing	argue	VERB
ftr-363	523	3	that	that	SCONJ
ftr-363	523	4	publication	publication	NOUN
ftr-363	523	5	of	of	ADP
ftr-363	523	6	corporate	corporate	ADJ
ftr-363	523	7	tax	tax	NOUN
ftr-363	523	8	shelter	shelter	NOUN
ftr-363	523	9	participation	participation	NOUN
ftr-363	523	10	may	may	AUX
ftr-363	523	11	have	have	VERB
ftr-363	523	12	the	the	DET
ftr-363	523	13	opposite	opposite	ADJ
ftr-363	523	14	effect	effect	NOUN
ftr-363	523	15	desired	desire	VERB
ftr-363	523	16	by	by	ADP
ftr-363	523	17	proponents	proponent	NOUN
ftr-363	523	18	of	of	ADP
ftr-363	523	19	such	such	ADJ
ftr-363	523	20	publication	publication	NOUN
ftr-363	523	21	,	,	PUNCT
ftr-363	523	22	joshua	joshua	PROPN
ftr-363	523	23	blank	blank	PROPN
ftr-363	523	24	points	point	VERB
ftr-363	523	25	out	out	ADP
ftr-363	523	26	that	that	SCONJ
ftr-363	523	27	investors	investor	NOUN
ftr-363	523	28	have	have	AUX
ftr-363	523	29	been	be	AUX
ftr-363	523	30	positively	positively	ADV
ftr-363	523	31	motivated	motivate	VERB
ftr-363	523	32	to	to	PART
ftr-363	523	33	invest	invest	VERB
ftr-363	523	34	in	in	ADP
ftr-363	523	35	corporations	corporation	NOUN
ftr-363	523	36	seen	see	VERB
ftr-363	523	37	as	as	ADP
ftr-363	523	38	aggressively	aggressively	ADV
ftr-363	523	39	seeking	seek	VERB
ftr-363	523	40	to	to	PART
ftr-363	523	41	lower	lower	VERB
ftr-363	523	42	their	their	PRON
ftr-363	523	43	taxes	taxis	NOUN
ftr-363	523	44	.	.	PUNCT
ftr-363	524	1	joshua	joshua	PROPN
ftr-363	524	2	d.	d.	PROPN
ftr-363	524	3	blank	blank	PROPN
ftr-363	524	4	,	,	PUNCT
ftr-363	524	5	what	what	PRON
ftr-363	524	6	’s	’	VERB
ftr-363	524	7	wrong	wrong	ADJ
ftr-363	524	8	with	with	ADP
ftr-363	524	9	shaming	shame	VERB
ftr-363	524	10	corporate	corporate	ADJ
ftr-363	524	11	tax	tax	NOUN
ftr-363	524	12	abuse	abuse	NOUN
ftr-363	524	13	,	,	PUNCT
ftr-363	524	14	62	62	NUM
ftr-363	524	15	tax	tax	NOUN
ftr-363	524	16	l.	l.	PROPN
ftr-363	524	17	rev	rev	PROPN
ftr-363	524	18	.	.	PROPN
ftr-363	525	1	539	539	NUM
ftr-363	525	2	,	,	PUNCT
ftr-363	525	3	560	560	NUM
ftr-363	525	4	,	,	PUNCT
ftr-363	525	5	561	561	NUM
ftr-363	525	6	&	&	CCONJ
ftr-363	525	7	n.	n.	PROPN
ftr-363	525	8	116	116	NUM
ftr-363	525	9	(	(	PUNCT
ftr-363	525	10	2009	2009	NUM
ftr-363	525	11	)	)	PUNCT
ftr-363	525	12	(	(	PUNCT
ftr-363	525	13	citing	cite	VERB
ftr-363	525	14	michelle	michelle	PROPN
ftr-363	525	15	hanlon	hanlon	PROPN
ftr-363	525	16	&	&	CCONJ
ftr-363	525	17	joel	joel	PROPN
ftr-363	525	18	slemrod	slemrod	PROPN
ftr-363	525	19	,	,	PUNCT
ftr-363	525	20	what	what	PRON
ftr-363	525	21	does	do	AUX
ftr-363	525	22	tax	tax	NOUN
ftr-363	525	23	aggressiveness	aggressiveness	NOUN
ftr-363	525	24	signal	signal	NOUN
ftr-363	525	25	?	?	PUNCT
ftr-363	526	1	evidence	evidence	NOUN
ftr-363	526	2	from	from	ADP
ftr-363	526	3	stock	stock	NOUN
ftr-363	526	4	price	price	NOUN
ftr-363	526	5	reactions	reaction	NOUN
ftr-363	526	6	to	to	ADP
ftr-363	526	7	news	news	NOUN
ftr-363	526	8	about	about	ADP
ftr-363	526	9	tax	tax	NOUN
ftr-363	526	10	shelter	shelter	NOUN
ftr-363	526	11	involvement	involvement	NOUN
ftr-363	526	12	,	,	PUNCT
ftr-363	526	13	93	93	NUM
ftr-363	526	14	j.	j.	PROPN
ftr-363	526	15	pub	pub	PROPN
ftr-363	526	16	.	.	PUNCT
ftr-363	527	1	econ	econ	PROPN
ftr-363	527	2	.	.	PUNCT
ftr-363	528	1	126	126	NUM
ftr-363	528	2	,	,	PUNCT
ftr-363	528	3	128	128	NUM
ftr-363	528	4	(	(	PUNCT
ftr-363	528	5	2009	2009	NUM
ftr-363	528	6	)	)	PUNCT
ftr-363	528	7	)	)	PUNCT
ftr-363	528	8	.	.	PUNCT
ftr-363	529	1	102	102	X
ftr-363	529	2	.	.	PUNCT
ftr-363	529	3	see	see	VERB
ftr-363	529	4	lederman	lederman	PROPN
ftr-363	529	5	,	,	PUNCT
ftr-363	529	6	supra	supra	PROPN
ftr-363	529	7	note	note	NOUN
ftr-363	529	8	61	61	NUM
ftr-363	529	9	,	,	PUNCT
ftr-363	529	10	at	at	ADP
ftr-363	529	11	725	725	NUM
ftr-363	529	12	n.	n.	NOUN
ftr-363	529	13	174	174	NUM
ftr-363	529	14	(	(	PUNCT
ftr-363	529	15	citing	cite	VERB
ftr-363	529	16	theodore	theodore	PROPN
ftr-363	529	17	p.	p.	PROPN
ftr-363	529	18	seto	seto	NOUN
ftr-363	529	19	,	,	PUNCT
ftr-363	529	20	the	the	DET
ftr-363	529	21	assumption	assumption	NOUN
ftr-363	529	22	of	of	ADP
ftr-363	529	23	selfishness	selfishness	NOUN
ftr-363	529	24	in	in	ADP
ftr-363	529	25	the	the	DET
ftr-363	529	26	internal	internal	ADJ
ftr-363	529	27	revenue	revenue	NOUN
ftr-363	529	28	code	code	NOUN
ftr-363	529	29	:	:	PUNCT
ftr-363	529	30	reframing	reframe	VERB
ftr-363	529	31	the	the	DET
ftr-363	529	32	unintended	unintended	ADJ
ftr-363	529	33	tax	tax	NOUN
ftr-363	529	34	advantages	advantage	NOUN
ftr-363	529	35	of	of	ADP
ftr-363	529	36	gay	gay	ADJ
ftr-363	529	37	marriage	marriage	NOUN
ftr-363	529	38	6	6	NUM
ftr-363	529	39	(	(	PUNCT
ftr-363	529	40	loyola	loyola	PROPN
ftr-363	529	41	law	law	NOUN
ftr-363	529	42	sch	sch	PROPN
ftr-363	529	43	.	.	PUNCT
ftr-363	530	1	l.a	l.a	PROPN
ftr-363	530	2	.	.	PROPN
ftr-363	530	3	,	,	PUNCT
ftr-363	530	4	legal	legal	ADJ
ftr-363	530	5	studies	study	NOUN
ftr-363	530	6	paper	paper	VERB
ftr-363	530	7	no	no	NOUN
ftr-363	530	8	.	.	PROPN
ftr-363	530	9	2005	2005	NUM
ftr-363	530	10	-	-	SYM
ftr-363	530	11	33	33	NUM
ftr-363	530	12	,	,	PUNCT
ftr-363	530	13	2005	2005	NUM
ftr-363	530	14	)	)	PUNCT
ftr-363	530	15	,	,	PUNCT
ftr-363	530	16	available	available	ADJ
ftr-363	530	17	at	at	ADP
ftr-363	530	18	http://ssrn.com/abstract=850645	http://ssrn.com/abstract=850645	PROPN
ftr-363	530	19	)	)	PUNCT
ftr-363	530	20	.	.	PUNCT
ftr-363	531	1	of	of	ADP
ftr-363	531	2	course	course	NOUN
ftr-363	531	3	,	,	PUNCT
ftr-363	531	4	a	a	DET
ftr-363	531	5	cost	cost	NOUN
ftr-363	531	6	-	-	PUNCT
ftr-363	531	7	benefit	benefit	NOUN
ftr-363	531	8	analysis	analysis	NOUN
ftr-363	531	9	is	be	AUX
ftr-363	531	10	essential	essential	ADJ
ftr-363	531	11	in	in	ADP
ftr-363	531	12	every	every	DET
ftr-363	531	13	policy	policy	NOUN
ftr-363	531	14	decision	decision	NOUN
ftr-363	531	15	.	.	PUNCT
ftr-363	532	1	the	the	DET
ftr-363	532	2	benefits	benefit	NOUN
ftr-363	532	3	listed	list	VERB
ftr-363	532	4	below	below	ADV
ftr-363	532	5	are	be	AUX
ftr-363	532	6	simply	simply	ADV
ftr-363	532	7	a	a	DET
ftr-363	532	8	part	part	NOUN
ftr-363	532	9	of	of	ADP
ftr-363	532	10	this	this	DET
ftr-363	532	11	analysis	analysis	NOUN
ftr-363	532	12	.	.	PUNCT
ftr-363	533	1	103	103	NUM
ftr-363	533	2	.	.	PUNCT
ftr-363	534	1	in	in	ADP
ftr-363	534	2	comments	comment	NOUN
ftr-363	534	3	on	on	ADP
ftr-363	534	4	taxpayer	taxpayer	NOUN
ftr-363	534	5	confidentiality	confidentiality	NOUN
ftr-363	534	6	submitted	submit	VERB
ftr-363	534	7	to	to	ADP
ftr-363	534	8	the	the	DET
ftr-363	534	9	joint	joint	ADJ
ftr-363	534	10	committee	committee	NOUN
ftr-363	534	11	on	on	ADP
ftr-363	534	12	taxation	taxation	NOUN
ftr-363	534	13	and	and	CCONJ
ftr-363	534	14	the	the	DET
ftr-363	534	15	treasury	treasury	PROPN
ftr-363	534	16	department	department	PROPN
ftr-363	534	17	,	,	PUNCT
ftr-363	534	18	the	the	DET
ftr-363	534	19	tax	tax	NOUN
ftr-363	534	20	executives	executives	PROPN
ftr-363	534	21	institute	institute	PROPN
ftr-363	534	22	(	(	PUNCT
ftr-363	534	23	tei	tei	NOUN
ftr-363	534	24	)	)	PUNCT
ftr-363	534	25	stresses	stress	VERB
ftr-363	534	26	the	the	DET
ftr-363	534	27	necessity	necessity	NOUN
ftr-363	534	28	of	of	ADP
ftr-363	534	29	the	the	DET
ftr-363	534	30	confidentiality	confidentiality	NOUN
ftr-363	534	31	of	of	ADP
ftr-363	534	32	taxpayer	taxpayer	NOUN
ftr-363	534	33	information	information	NOUN
ftr-363	534	34	to	to	ADP
ftr-363	534	35	“	"	PUNCT
ftr-363	534	36	the	the	DET
ftr-363	534	37	integrity	integrity	NOUN
ftr-363	534	38	of	of	ADP
ftr-363	534	39	the	the	DET
ftr-363	534	40	tax	tax	NOUN
ftr-363	534	41	system	system	NOUN
ftr-363	534	42	.	.	PUNCT
ftr-363	534	43	”	"	PUNCT
ftr-363	535	1	see	see	VERB
ftr-363	535	2	charles	charles	PROPN
ftr-363	535	3	w.	w.	PROPN
ftr-363	535	4	shewbridge	shewbridge	PROPN
ftr-363	535	5	,	,	PUNCT
ftr-363	535	6	“	"	PUNCT
ftr-363	535	7	taxpayer	taxpayer	NOUN
ftr-363	535	8	confidentiality	confidentiality	NOUN
ftr-363	535	9	must	must	AUX
ftr-363	535	10	remain	remain	VERB
ftr-363	535	11	paramount	paramount	ADJ
ftr-363	535	12	,	,	PUNCT
ftr-363	535	13	”	"	PUNCT
ftr-363	535	14	tei	tei	NOUN
ftr-363	535	15	says	say	VERB
ftr-363	535	16	,	,	PUNCT
ftr-363	535	17	1999	1999	NUM
ftr-363	535	18	tax	tax	NOUN
ftr-363	535	19	notes	note	NOUN
ftr-363	535	20	today	today	NOUN
ftr-363	535	21	206	206	NUM
ftr-363	535	22	-	-	SYM
ftr-363	535	23	60	60	NUM
ftr-363	535	24	(	(	PUNCT
ftr-363	535	25	oct	oct	PROPN
ftr-363	535	26	.	.	PROPN
ftr-363	535	27	21	21	NUM
ftr-363	535	28	,	,	PUNCT
ftr-363	535	29	1999	1999	NUM
ftr-363	535	30	)	)	PUNCT
ftr-363	535	31	.	.	PUNCT
ftr-363	536	1	this	this	PRON
ftr-363	536	2	is	be	AUX
ftr-363	536	3	a	a	DET
ftr-363	536	4	big	big	ADJ
ftr-363	536	5	concern	concern	NOUN
ftr-363	536	6	of	of	ADP
ftr-363	536	7	tei	tei	PROPN
ftr-363	536	8	.	.	PUNCT
ftr-363	537	1	tei	tei	PROPN
ftr-363	537	2	has	have	AUX
ftr-363	537	3	also	also	ADV
ftr-363	537	4	expressed	express	VERB
ftr-363	537	5	concern	concern	NOUN
ftr-363	537	6	that	that	SCONJ
ftr-363	537	7	public	public	ADJ
ftr-363	537	8	disclosure	disclosure	NOUN
ftr-363	537	9	of	of	ADP
ftr-363	537	10	corporate	corporate	ADJ
ftr-363	537	11	tax	tax	NOUN
ftr-363	537	12	returns	return	NOUN
ftr-363	537	13	would	would	AUX
ftr-363	537	14	implicate	implicate	VERB
ftr-363	537	15	the	the	DET
ftr-363	537	16	need	need	NOUN
ftr-363	537	17	to	to	PART
ftr-363	537	18	protect	protect	VERB
ftr-363	537	19	taxpayers	taxpayer	NOUN
ftr-363	537	20	from	from	ADP
ftr-363	537	21	their	their	PRON
ftr-363	537	22	return	return	NOUN
ftr-363	537	23	information	information	NOUN
ftr-363	537	24	being	be	AUX
ftr-363	537	25	misused	misuse	VERB
ftr-363	537	26	for	for	ADP
ftr-363	537	27	political	political	ADJ
ftr-363	537	28	purposes	purpose	NOUN
ftr-363	537	29	.	.	PUNCT
ftr-363	538	1	boyle	boyle	PROPN
ftr-363	538	2	,	,	PUNCT
ftr-363	538	3	supra	supra	PROPN
ftr-363	538	4	note	note	PROPN
ftr-363	538	5	83	83	NUM
ftr-363	538	6	.	.	PUNCT
ftr-363	539	1	of	of	ADP
ftr-363	539	2	course	course	NOUN
ftr-363	539	3	,	,	PUNCT
ftr-363	539	4	this	this	PRON
ftr-363	539	5	is	be	AUX
ftr-363	539	6	a	a	DET
ftr-363	539	7	big	big	ADJ
ftr-363	539	8	concern	concern	NOUN
ftr-363	539	9	in	in	ADP
ftr-363	539	10	general	general	ADJ
ftr-363	539	11	about	about	ADP
ftr-363	539	12	the	the	DET
ftr-363	539	13	disclosure	disclosure	NOUN
ftr-363	539	14	of	of	ADP
ftr-363	539	15	return	return	NOUN
ftr-363	539	16	information	information	NOUN
ftr-363	539	17	and	and	CCONJ
ftr-363	539	18	is	be	AUX
ftr-363	539	19	essentially	essentially	ADV
ftr-363	539	20	reflected	reflect	VERB
ftr-363	539	21	in	in	ADP
ftr-363	539	22	the	the	DET
ftr-363	539	23	first	first	ADJ
ftr-363	539	24	reason	reason	NOUN
ftr-363	539	25	.	.	PUNCT
ftr-363	540	1	2011	2011	NUM
ftr-363	540	2	]	]	PUNCT
ftr-363	540	3	transparency	transparency	NOUN
ftr-363	540	4	in	in	ADP
ftr-363	540	5	private	private	ADJ
ftr-363	540	6	collection	collection	NOUN
ftr-363	540	7	of	of	ADP
ftr-363	540	8	federal	federal	ADJ
ftr-363	540	9	taxes	taxis	NOUN
ftr-363	540	10	787	787	NUM
ftr-363	540	11	section	section	NOUN
ftr-363	540	12	6103	6103	NUM
ftr-363	540	13	that	that	PRON
ftr-363	540	14	contain	contain	VERB
ftr-363	540	15	the	the	DET
ftr-363	540	16	exceptions	exception	NOUN
ftr-363	540	17	to	to	ADP
ftr-363	540	18	the	the	DET
ftr-363	540	19	general	general	ADJ
ftr-363	540	20	rule	rule	NOUN
ftr-363	540	21	of	of	ADP
ftr-363	540	22	nondisclosure.104	nondisclosure.104	PROPN
ftr-363	540	23	a.	a.	NOUN
ftr-363	540	24	irc	irc	PROPN
ftr-363	540	25	section	section	NOUN
ftr-363	540	26	6103	6103	NUM
ftr-363	540	27	section	section	NOUN
ftr-363	540	28	6103	6103	NUM
ftr-363	540	29	outlines	outline	VERB
ftr-363	540	30	the	the	DET
ftr-363	540	31	disclosure	disclosure	NOUN
ftr-363	540	32	principles	principle	NOUN
ftr-363	540	33	regarding	regard	VERB
ftr-363	540	34	tax	tax	NOUN
ftr-363	540	35	information	information	NOUN
ftr-363	540	36	,	,	PUNCT
ftr-363	540	37	beginning	begin	VERB
ftr-363	540	38	with	with	ADP
ftr-363	540	39	the	the	DET
ftr-363	540	40	general	general	ADJ
ftr-363	540	41	rule	rule	NOUN
ftr-363	540	42	of	of	ADP
ftr-363	540	43	confidentiality	confidentiality	NOUN
ftr-363	540	44	.	.	PUNCT
ftr-363	541	1	the	the	DET
ftr-363	541	2	code	code	NOUN
ftr-363	541	3	section	section	NOUN
ftr-363	541	4	then	then	ADV
ftr-363	541	5	creates	create	VERB
ftr-363	541	6	exceptions	exception	NOUN
ftr-363	541	7	to	to	ADP
ftr-363	541	8	this	this	DET
ftr-363	541	9	rule	rule	NOUN
ftr-363	541	10	through	through	ADP
ftr-363	541	11	a	a	DET
ftr-363	541	12	series	series	NOUN
ftr-363	541	13	of	of	ADP
ftr-363	541	14	four	four	NUM
ftr-363	541	15	basic	basic	ADJ
ftr-363	541	16	steps	step	NOUN
ftr-363	541	17	,	,	PUNCT
ftr-363	541	18	detailed	detail	VERB
ftr-363	541	19	below	below	ADV
ftr-363	541	20	.	.	PUNCT
ftr-363	542	1	first	first	ADV
ftr-363	542	2	.	.	PUNCT
ftr-363	543	1	does	do	AUX
ftr-363	543	2	the	the	DET
ftr-363	543	3	disclosure	disclosure	NOUN
ftr-363	543	4	contain	contain	VERB
ftr-363	543	5	a	a	DET
ftr-363	543	6	“	"	PUNCT
ftr-363	543	7	return	return	NOUN
ftr-363	543	8	”	"	PUNCT
ftr-363	543	9	or	or	CCONJ
ftr-363	543	10	“	"	PUNCT
ftr-363	543	11	return	return	VERB
ftr-363	543	12	information?”105	information?”105	ADV
ftr-363	543	13	if	if	SCONJ
ftr-363	543	14	the	the	DET
ftr-363	543	15	information	information	NOUN
ftr-363	543	16	sought	seek	VERB
ftr-363	543	17	is	be	AUX
ftr-363	543	18	not	not	PART
ftr-363	543	19	a	a	DET
ftr-363	543	20	return	return	NOUN
ftr-363	543	21	or	or	CCONJ
ftr-363	543	22	return	return	VERB
ftr-363	543	23	information	information	NOUN
ftr-363	543	24	,	,	PUNCT
ftr-363	543	25	then	then	ADV
ftr-363	543	26	more	more	ADV
ftr-363	543	27	general	general	ADJ
ftr-363	543	28	federal	federal	ADJ
ftr-363	543	29	laws	law	NOUN
ftr-363	543	30	concerning	concern	VERB
ftr-363	543	31	disclosure	disclosure	NOUN
ftr-363	543	32	of	of	ADP
ftr-363	543	33	information	information	NOUN
ftr-363	543	34	take	take	VERB
ftr-363	543	35	over.106	over.106	NOUN
ftr-363	543	36	if	if	SCONJ
ftr-363	543	37	the	the	DET
ftr-363	543	38	information	information	NOUN
ftr-363	543	39	sought	seek	VERB
ftr-363	543	40	is	be	AUX
ftr-363	543	41	return	return	NOUN
ftr-363	543	42	or	or	CCONJ
ftr-363	543	43	return	return	VERB
ftr-363	543	44	information	information	NOUN
ftr-363	543	45	,	,	PUNCT
ftr-363	543	46	however	however	ADV
ftr-363	543	47	,	,	PUNCT
ftr-363	543	48	then	then	ADV
ftr-363	543	49	the	the	DET
ftr-363	543	50	general	general	ADJ
ftr-363	543	51	rule	rule	NOUN
ftr-363	543	52	of	of	ADP
ftr-363	543	53	non	non	ADJ
ftr-363	543	54	-	-	ADJ
ftr-363	543	55	disclosure	disclosure	NOUN
ftr-363	543	56	takes	take	VERB
ftr-363	543	57	effect	effect	NOUN
ftr-363	543	58	,	,	PUNCT
ftr-363	543	59	with	with	ADP
ftr-363	543	60	no	no	DET
ftr-363	543	61	disclosure	disclosure	NOUN
ftr-363	543	62	absent	absent	ADJ
ftr-363	543	63	an	an	DET
ftr-363	543	64	exception	exception	NOUN
ftr-363	543	65	.	.	PUNCT
ftr-363	544	1	second	second	ADJ
ftr-363	544	2	.	.	PUNCT
ftr-363	545	1	does	do	AUX
ftr-363	545	2	disclosure	disclosure	NOUN
ftr-363	545	3	of	of	ADP
ftr-363	545	4	the	the	DET
ftr-363	545	5	information	information	NOUN
ftr-363	545	6	raise	raise	VERB
ftr-363	545	7	privacy	privacy	NOUN
ftr-363	545	8	concerns	concern	NOUN
ftr-363	545	9	?	?	PUNCT
ftr-363	546	1	if	if	SCONJ
ftr-363	546	2	the	the	DET
ftr-363	546	3	disclosure	disclosure	NOUN
ftr-363	546	4	is	be	AUX
ftr-363	546	5	to	to	ADP
ftr-363	546	6	the	the	DET
ftr-363	546	7	taxpayer	taxpayer	NOUN
ftr-363	546	8	or	or	CCONJ
ftr-363	546	9	to	to	ADP
ftr-363	546	10	the	the	DET
ftr-363	546	11	taxpayer	taxpayer	NOUN
ftr-363	546	12	’s	’s	PART
ftr-363	546	13	proxy	proxy	NOUN
ftr-363	546	14	,	,	PUNCT
ftr-363	546	15	privacy	privacy	NOUN
ftr-363	546	16	concerns	concern	NOUN
ftr-363	546	17	are	be	AUX
ftr-363	546	18	not	not	PART
ftr-363	546	19	implicated	implicate	VERB
ftr-363	546	20	.	.	PUNCT
ftr-363	547	1	in	in	ADP
ftr-363	547	2	this	this	DET
ftr-363	547	3	situation	situation	NOUN
ftr-363	547	4	,	,	PUNCT
ftr-363	547	5	the	the	DET
ftr-363	547	6	reason	reason	NOUN
ftr-363	547	7	for	for	ADP
ftr-363	547	8	disclosure	disclosure	NOUN
ftr-363	547	9	need	need	AUX
ftr-363	547	10	not	not	PART
ftr-363	547	11	be	be	AUX
ftr-363	547	12	compelling	compelling	ADJ
ftr-363	547	13	and	and	CCONJ
ftr-363	547	14	may	may	AUX
ftr-363	547	15	be	be	AUX
ftr-363	547	16	simply	simply	ADV
ftr-363	547	17	that	that	SCONJ
ftr-363	547	18	a	a	DET
ftr-363	547	19	taxpayer	taxpayer	NOUN
ftr-363	547	20	wants	want	VERB
ftr-363	547	21	to	to	PART
ftr-363	547	22	view	view	VERB
ftr-363	547	23	his	his	PRON
ftr-363	547	24	own	own	ADJ
ftr-363	547	25	tax	tax	NOUN
ftr-363	547	26	return	return	NOUN
ftr-363	547	27	.	.	PUNCT
ftr-363	548	1	when	when	SCONJ
ftr-363	548	2	disclosure	disclosure	NOUN
ftr-363	548	3	is	be	AUX
ftr-363	548	4	to	to	ADP
ftr-363	548	5	someone	someone	PRON
ftr-363	548	6	other	other	ADJ
ftr-363	548	7	than	than	ADP
ftr-363	548	8	the	the	DET
ftr-363	548	9	taxpayer	taxpayer	NOUN
ftr-363	548	10	or	or	CCONJ
ftr-363	548	11	the	the	DET
ftr-363	548	12	taxpayer	taxpayer	NOUN
ftr-363	548	13	’s	’s	PART
ftr-363	548	14	proxy	proxy	NOUN
ftr-363	548	15	,	,	PUNCT
ftr-363	548	16	the	the	DET
ftr-363	548	17	next	next	ADJ
ftr-363	548	18	inquiry	inquiry	NOUN
ftr-363	548	19	is	be	AUX
ftr-363	548	20	whether	whether	SCONJ
ftr-363	548	21	the	the	DET
ftr-363	548	22	tax	tax	NOUN
ftr-363	548	23	information	information	NOUN
ftr-363	548	24	concerns	concern	VERB
ftr-363	548	25	individuals	individual	NOUN
ftr-363	548	26	.	.	PUNCT
ftr-363	549	1	an	an	DET
ftr-363	549	2	individual	individual	NOUN
ftr-363	549	3	’s	’s	PART
ftr-363	549	4	tax	tax	NOUN
ftr-363	549	5	information	information	NOUN
ftr-363	549	6	has	have	VERB
ftr-363	549	7	the	the	DET
ftr-363	549	8	greatest	great	ADJ
ftr-363	549	9	presumption	presumption	NOUN
ftr-363	549	10	of	of	ADP
ftr-363	549	11	104	104	NUM
ftr-363	549	12	.	.	PUNCT
ftr-363	550	1	the	the	DET
ftr-363	550	2	rules	rule	NOUN
ftr-363	550	3	listed	list	VERB
ftr-363	550	4	here	here	ADV
ftr-363	550	5	do	do	AUX
ftr-363	550	6	not	not	PART
ftr-363	550	7	include	include	VERB
ftr-363	550	8	the	the	DET
ftr-363	550	9	disclosure	disclosure	NOUN
ftr-363	550	10	exceptions	exception	NOUN
ftr-363	550	11	carved	carve	VERB
ftr-363	550	12	out	out	ADP
ftr-363	550	13	in	in	ADP
ftr-363	550	14	§	§	PROPN
ftr-363	550	15	6104	6104	NUM
ftr-363	550	16	,	,	PUNCT
ftr-363	550	17	which	which	PRON
ftr-363	550	18	will	will	AUX
ftr-363	550	19	be	be	AUX
ftr-363	550	20	discussed	discuss	VERB
ftr-363	550	21	separately	separately	ADV
ftr-363	550	22	below	below	ADV
ftr-363	550	23	:	:	PUNCT
ftr-363	550	24	1	1	X
ftr-363	550	25	)	)	PUNCT
ftr-363	550	26	the	the	DET
ftr-363	550	27	entity	entity	NOUN
ftr-363	550	28	receives	receive	VERB
ftr-363	550	29	substantial	substantial	ADJ
ftr-363	550	30	subsidies	subsidy	NOUN
ftr-363	550	31	from	from	ADP
ftr-363	550	32	the	the	DET
ftr-363	550	33	government	government	NOUN
ftr-363	550	34	such	such	ADJ
ftr-363	550	35	as	as	ADP
ftr-363	550	36	taxexempt	taxexempt	ADJ
ftr-363	550	37	organizations	organization	NOUN
ftr-363	550	38	.	.	PUNCT
ftr-363	551	1	2	2	X
ftr-363	551	2	)	)	PUNCT
ftr-363	551	3	the	the	DET
ftr-363	551	4	entity	entity	NOUN
ftr-363	551	5	exists	exist	VERB
ftr-363	551	6	to	to	PART
ftr-363	551	7	hold	hold	VERB
ftr-363	551	8	funds	fund	NOUN
ftr-363	551	9	in	in	ADP
ftr-363	551	10	trust	trust	NOUN
ftr-363	551	11	for	for	ADP
ftr-363	551	12	the	the	DET
ftr-363	551	13	public	public	NOUN
ftr-363	551	14	,	,	PUNCT
ftr-363	551	15	such	such	ADJ
ftr-363	551	16	as	as	ADP
ftr-363	551	17	pension	pension	NOUN
ftr-363	551	18	plans	plan	NOUN
ftr-363	551	19	.	.	PUNCT
ftr-363	552	1	3	3	X
ftr-363	552	2	)	)	PUNCT
ftr-363	552	3	the	the	DET
ftr-363	552	4	entity	entity	NOUN
ftr-363	552	5	exerts	exert	VERB
ftr-363	552	6	political	political	ADJ
ftr-363	552	7	influence	influence	NOUN
ftr-363	552	8	without	without	ADP
ftr-363	552	9	adequate	adequate	ADJ
ftr-363	552	10	accountability	accountability	NOUN
ftr-363	552	11	,	,	PUNCT
ftr-363	552	12	such	such	ADJ
ftr-363	552	13	as	as	ADP
ftr-363	552	14	the	the	DET
ftr-363	552	15	political	political	ADJ
ftr-363	552	16	organizations	organization	NOUN
ftr-363	552	17	described	describe	VERB
ftr-363	552	18	in	in	ADP
ftr-363	552	19	§	§	PROPN
ftr-363	552	20	527	527	NUM
ftr-363	552	21	.	.	PUNCT
ftr-363	553	1	105	105	NUM
ftr-363	553	2	.	.	PUNCT
ftr-363	554	1	these	these	DET
ftr-363	554	2	terms	term	NOUN
ftr-363	554	3	are	be	AUX
ftr-363	554	4	defined	define	VERB
ftr-363	554	5	in	in	ADP
ftr-363	554	6	§	§	PROPN
ftr-363	554	7	6103(b)(1	6103(b)(1	NUM
ftr-363	554	8	)	)	PUNCT
ftr-363	554	9	&	&	CCONJ
ftr-363	554	10	(	(	PUNCT
ftr-363	554	11	2	2	NUM
ftr-363	554	12	)	)	PUNCT
ftr-363	554	13	and	and	CCONJ
ftr-363	554	14	are	be	AUX
ftr-363	554	15	discussed	discuss	VERB
ftr-363	554	16	below	below	ADV
ftr-363	554	17	at	at	ADP
ftr-363	554	18	note	note	NOUN
ftr-363	554	19	110	110	NUM
ftr-363	554	20	.	.	PUNCT
ftr-363	555	1	106	106	NUM
ftr-363	555	2	.	.	PUNCT
ftr-363	556	1	around	around	ADP
ftr-363	556	2	the	the	DET
ftr-363	556	3	same	same	ADJ
ftr-363	556	4	time	time	NOUN
ftr-363	556	5	congress	congress	PROPN
ftr-363	556	6	amended	amend	VERB
ftr-363	556	7	the	the	DET
ftr-363	556	8	disclosure	disclosure	NOUN
ftr-363	556	9	provisions	provision	NOUN
ftr-363	556	10	in	in	ADP
ftr-363	556	11	the	the	DET
ftr-363	556	12	internal	internal	ADJ
ftr-363	556	13	revenue	revenue	NOUN
ftr-363	556	14	code	code	NOUN
ftr-363	556	15	in	in	ADP
ftr-363	556	16	1976	1976	NUM
ftr-363	556	17	to	to	PART
ftr-363	556	18	usher	usher	PROPN
ftr-363	556	19	in	in	ADP
ftr-363	556	20	the	the	DET
ftr-363	556	21	modern	modern	ADJ
ftr-363	556	22	era	era	NOUN
ftr-363	556	23	,	,	PUNCT
ftr-363	556	24	it	it	PRON
ftr-363	556	25	was	be	AUX
ftr-363	556	26	also	also	ADV
ftr-363	556	27	looking	look	VERB
ftr-363	556	28	at	at	ADP
ftr-363	556	29	similar	similar	ADJ
ftr-363	556	30	issues	issue	NOUN
ftr-363	556	31	from	from	ADP
ftr-363	556	32	a	a	DET
ftr-363	556	33	broader	broad	ADJ
ftr-363	556	34	perspective	perspective	NOUN
ftr-363	556	35	.	.	PUNCT
ftr-363	557	1	in	in	ADP
ftr-363	557	2	1966	1966	NUM
ftr-363	557	3	,	,	PUNCT
ftr-363	557	4	congress	congress	PROPN
ftr-363	557	5	passed	pass	VERB
ftr-363	557	6	the	the	DET
ftr-363	557	7	freedom	freedom	NOUN
ftr-363	557	8	of	of	ADP
ftr-363	557	9	information	information	NOUN
ftr-363	557	10	act	act	NOUN
ftr-363	557	11	(	(	PUNCT
ftr-363	557	12	foia	foia	PROPN
ftr-363	557	13	)	)	PUNCT
ftr-363	557	14	,	,	PUNCT
ftr-363	557	15	pub	pub	NOUN
ftr-363	557	16	.	.	PUNCT
ftr-363	558	1	l.	l.	PROPN
ftr-363	558	2	no	no	INTJ
ftr-363	558	3	.	.	PROPN
ftr-363	559	1	89	89	NUM
ftr-363	559	2	-	-	SYM
ftr-363	559	3	487	487	NUM
ftr-363	559	4	,	,	PUNCT
ftr-363	559	5	80	80	NUM
ftr-363	559	6	stat	stat	NOUN
ftr-363	559	7	.	.	PUNCT
ftr-363	560	1	250	250	NUM
ftr-363	560	2	(	(	PUNCT
ftr-363	560	3	1966	1966	NUM
ftr-363	560	4	)	)	PUNCT
ftr-363	560	5	,	,	PUNCT
ftr-363	560	6	and	and	CCONJ
ftr-363	560	7	in	in	ADP
ftr-363	560	8	1974	1974	NUM
ftr-363	560	9	it	it	PRON
ftr-363	560	10	passed	pass	VERB
ftr-363	560	11	the	the	DET
ftr-363	560	12	privacy	privacy	NOUN
ftr-363	560	13	act	act	PROPN
ftr-363	560	14	,	,	PUNCT
ftr-363	560	15	pub	pub	NOUN
ftr-363	560	16	.	.	PUNCT
ftr-363	561	1	l.	l.	PROPN
ftr-363	561	2	no	no	INTJ
ftr-363	561	3	.	.	PROPN
ftr-363	562	1	93	93	NUM
ftr-363	562	2	-	-	SYM
ftr-363	562	3	579	579	NUM
ftr-363	562	4	,	,	PUNCT
ftr-363	562	5	88	88	NUM
ftr-363	562	6	stat	stat	NOUN
ftr-363	562	7	.	.	PUNCT
ftr-363	563	1	1896	1896	NUM
ftr-363	563	2	(	(	PUNCT
ftr-363	563	3	1974	1974	NUM
ftr-363	563	4	)	)	PUNCT
ftr-363	563	5	.	.	PUNCT
ftr-363	564	1	foia	foia	PROPN
ftr-363	564	2	established	establish	VERB
ftr-363	564	3	a	a	DET
ftr-363	564	4	right	right	NOUN
ftr-363	564	5	to	to	PART
ftr-363	564	6	access	access	VERB
ftr-363	564	7	certain	certain	ADJ
ftr-363	564	8	information	information	NOUN
ftr-363	564	9	held	hold	VERB
ftr-363	564	10	by	by	ADP
ftr-363	564	11	the	the	DET
ftr-363	564	12	federal	federal	ADJ
ftr-363	564	13	government	government	NOUN
ftr-363	564	14	.	.	PUNCT
ftr-363	565	1	the	the	DET
ftr-363	565	2	purpose	purpose	NOUN
ftr-363	565	3	was	be	AUX
ftr-363	565	4	to	to	PART
ftr-363	565	5	allow	allow	VERB
ftr-363	565	6	citizens	citizen	NOUN
ftr-363	565	7	of	of	ADP
ftr-363	565	8	the	the	DET
ftr-363	565	9	united	united	PROPN
ftr-363	565	10	states	states	PROPN
ftr-363	565	11	to	to	PART
ftr-363	565	12	be	be	AUX
ftr-363	565	13	better	well	ADV
ftr-363	565	14	informed	inform	VERB
ftr-363	565	15	so	so	SCONJ
ftr-363	565	16	they	they	PRON
ftr-363	565	17	could	could	AUX
ftr-363	565	18	fight	fight	VERB
ftr-363	565	19	corruption	corruption	NOUN
ftr-363	565	20	and	and	CCONJ
ftr-363	565	21	hold	hold	VERB
ftr-363	565	22	those	those	PRON
ftr-363	565	23	governing	govern	VERB
ftr-363	565	24	accountable	accountable	ADJ
ftr-363	565	25	.	.	PUNCT
ftr-363	566	1	nlrb	nlrb	PROPN
ftr-363	566	2	v.	v.	CCONJ
ftr-363	566	3	robbins	robbins	PROPN
ftr-363	566	4	tire	tire	NOUN
ftr-363	566	5	and	and	CCONJ
ftr-363	566	6	rubber	rubber	PROPN
ftr-363	566	7	co.	co.	PROPN
ftr-363	566	8	,	,	PUNCT
ftr-363	566	9	437	437	NUM
ftr-363	566	10	u.s	u.s	PROPN
ftr-363	566	11	.	.	PROPN
ftr-363	566	12	214	214	NUM
ftr-363	566	13	,	,	PUNCT
ftr-363	566	14	242	242	NUM
ftr-363	566	15	(	(	PUNCT
ftr-363	566	16	1978	1978	NUM
ftr-363	566	17	)	)	PUNCT
ftr-363	566	18	.	.	PUNCT
ftr-363	567	1	the	the	DET
ftr-363	567	2	privacy	privacy	PROPN
ftr-363	567	3	act	act	NOUN
ftr-363	567	4	created	create	VERB
ftr-363	567	5	rules	rule	NOUN
ftr-363	567	6	to	to	PART
ftr-363	567	7	govern	govern	VERB
ftr-363	567	8	the	the	DET
ftr-363	567	9	use	use	NOUN
ftr-363	567	10	of	of	ADP
ftr-363	567	11	personnel	personnel	NOUN
ftr-363	567	12	information	information	NOUN
ftr-363	567	13	concerning	concern	VERB
ftr-363	567	14	individuals	individual	NOUN
ftr-363	567	15	working	work	VERB
ftr-363	567	16	for	for	ADP
ftr-363	567	17	the	the	DET
ftr-363	567	18	federal	federal	ADJ
ftr-363	567	19	government	government	NOUN
ftr-363	567	20	.	.	PUNCT
ftr-363	568	1	all	all	PRON
ftr-363	568	2	of	of	ADP
ftr-363	568	3	these	these	DET
ftr-363	568	4	changes	change	NOUN
ftr-363	568	5	occurred	occur	VERB
ftr-363	568	6	as	as	SCONJ
ftr-363	568	7	the	the	DET
ftr-363	568	8	government	government	NOUN
ftr-363	568	9	recognized	recognize	VERB
ftr-363	568	10	the	the	DET
ftr-363	568	11	massive	massive	ADJ
ftr-363	568	12	databases	database	NOUN
ftr-363	568	13	that	that	PRON
ftr-363	568	14	it	it	PRON
ftr-363	568	15	maintained	maintain	VERB
ftr-363	568	16	and	and	CCONJ
ftr-363	568	17	the	the	DET
ftr-363	568	18	good	good	ADJ
ftr-363	568	19	or	or	CCONJ
ftr-363	568	20	evil	evil	NOUN
ftr-363	568	21	that	that	PRON
ftr-363	568	22	could	could	AUX
ftr-363	568	23	result	result	VERB
ftr-363	568	24	from	from	ADP
ftr-363	568	25	the	the	DET
ftr-363	568	26	dissemination	dissemination	NOUN
ftr-363	568	27	of	of	ADP
ftr-363	568	28	information	information	NOUN
ftr-363	568	29	in	in	ADP
ftr-363	568	30	those	those	DET
ftr-363	568	31	databases	database	NOUN
ftr-363	568	32	.	.	PUNCT
ftr-363	569	1	788	788	NUM
ftr-363	569	2	florida	florida	PROPN
ftr-363	569	3	tax	tax	NOUN
ftr-363	569	4	review	review	NOUN
ftr-363	569	5	[	[	X
ftr-363	569	6	vol	vol	NOUN
ftr-363	569	7	.	.	PUNCT
ftr-363	569	8	10:10	10:10	NUM
ftr-363	569	9	non	non	ADJ
ftr-363	569	10	-	-	NOUN
ftr-363	569	11	disclosure	disclosure	NOUN
ftr-363	569	12	and	and	CCONJ
ftr-363	569	13	requires	require	VERB
ftr-363	569	14	the	the	DET
ftr-363	569	15	greatest	great	ADJ
ftr-363	569	16	showing	showing	NOUN
ftr-363	569	17	of	of	ADP
ftr-363	569	18	a	a	DET
ftr-363	569	19	compelling	compelling	ADJ
ftr-363	569	20	interest	interest	NOUN
ftr-363	569	21	.	.	PUNCT
ftr-363	570	1	a	a	DET
ftr-363	570	2	business	business	NOUN
ftr-363	570	3	entity	entity	NOUN
ftr-363	570	4	’s	’s	PART
ftr-363	570	5	tax	tax	NOUN
ftr-363	570	6	information	information	NOUN
ftr-363	570	7	also	also	ADV
ftr-363	570	8	requires	require	VERB
ftr-363	570	9	the	the	DET
ftr-363	570	10	demonstration	demonstration	NOUN
ftr-363	570	11	of	of	ADP
ftr-363	570	12	a	a	DET
ftr-363	570	13	compelling	compelling	ADJ
ftr-363	570	14	interest	interest	NOUN
ftr-363	570	15	,	,	PUNCT
ftr-363	570	16	but	but	CCONJ
ftr-363	570	17	not	not	PART
ftr-363	570	18	quite	quite	ADV
ftr-363	570	19	as	as	ADV
ftr-363	570	20	high	high	ADJ
ftr-363	570	21	as	as	SCONJ
ftr-363	570	22	is	be	AUX
ftr-363	570	23	needed	need	VERB
ftr-363	570	24	for	for	ADP
ftr-363	570	25	individuals.107	individuals.107	NOUN
ftr-363	570	26	other	other	ADJ
ftr-363	570	27	factors	factor	NOUN
ftr-363	570	28	enter	enter	VERB
ftr-363	570	29	into	into	ADP
ftr-363	570	30	this	this	DET
ftr-363	570	31	step	step	NOUN
ftr-363	570	32	of	of	ADP
ftr-363	570	33	the	the	DET
ftr-363	570	34	privacy	privacy	NOUN
ftr-363	570	35	analysis	analysis	NOUN
ftr-363	570	36	as	as	ADV
ftr-363	570	37	well	well	ADV
ftr-363	570	38	:	:	PUNCT
ftr-363	570	39	(	(	PUNCT
ftr-363	570	40	1	1	X
ftr-363	570	41	)	)	PUNCT
ftr-363	570	42	the	the	DET
ftr-363	570	43	nature	nature	NOUN
ftr-363	570	44	of	of	ADP
ftr-363	570	45	the	the	DET
ftr-363	570	46	tax	tax	NOUN
ftr-363	570	47	information	information	NOUN
ftr-363	570	48	sought	seek	VERB
ftr-363	570	49	affects	affect	VERB
ftr-363	570	50	privacy	privacy	NOUN
ftr-363	570	51	concerns	concern	NOUN
ftr-363	570	52	.	.	PUNCT
ftr-363	571	1	disclosure	disclosure	NOUN
ftr-363	571	2	of	of	ADP
ftr-363	571	3	a	a	DET
ftr-363	571	4	taxpayer	taxpayer	NOUN
ftr-363	571	5	’s	’s	PART
ftr-363	571	6	entire	entire	ADJ
ftr-363	571	7	return	return	NOUN
ftr-363	571	8	will	will	AUX
ftr-363	571	9	implicate	implicate	VERB
ftr-363	571	10	greater	great	ADJ
ftr-363	571	11	privacy	privacy	NOUN
ftr-363	571	12	concerns	concern	NOUN
ftr-363	571	13	than	than	ADP
ftr-363	571	14	a	a	DET
ftr-363	571	15	discreet	discreet	ADJ
ftr-363	571	16	portion	portion	NOUN
ftr-363	571	17	of	of	ADP
ftr-363	571	18	the	the	DET
ftr-363	571	19	return	return	NOUN
ftr-363	571	20	.	.	PUNCT
ftr-363	572	1	(	(	PUNCT
ftr-363	572	2	2	2	X
ftr-363	572	3	)	)	PUNCT
ftr-363	572	4	the	the	DET
ftr-363	572	5	type	type	NOUN
ftr-363	572	6	of	of	ADP
ftr-363	572	7	disclosure	disclosure	NOUN
ftr-363	572	8	also	also	ADV
ftr-363	572	9	impacts	impact	VERB
ftr-363	572	10	privacy	privacy	NOUN
ftr-363	572	11	concerns	concern	NOUN
ftr-363	572	12	.	.	PUNCT
ftr-363	573	1	if	if	SCONJ
ftr-363	573	2	the	the	DET
ftr-363	573	3	tax	tax	NOUN
ftr-363	573	4	information	information	NOUN
ftr-363	573	5	clearly	clearly	ADV
ftr-363	573	6	identifies	identify	VERB
ftr-363	573	7	the	the	DET
ftr-363	573	8	taxpayer	taxpayer	NOUN
ftr-363	573	9	and	and	CCONJ
ftr-363	573	10	is	be	AUX
ftr-363	573	11	published	publish	VERB
ftr-363	573	12	in	in	ADP
ftr-363	573	13	a	a	DET
ftr-363	573	14	public	public	ADJ
ftr-363	573	15	place	place	NOUN
ftr-363	573	16	,	,	PUNCT
ftr-363	573	17	then	then	ADV
ftr-363	573	18	privacy	privacy	NOUN
ftr-363	573	19	concerns	concern	NOUN
ftr-363	573	20	are	be	AUX
ftr-363	573	21	elevated	elevate	VERB
ftr-363	573	22	.	.	PUNCT
ftr-363	574	1	passing	pass	VERB
ftr-363	574	2	tax	tax	NOUN
ftr-363	574	3	information	information	NOUN
ftr-363	574	4	to	to	ADP
ftr-363	574	5	a	a	DET
ftr-363	574	6	limited	limited	ADJ
ftr-363	574	7	group	group	NOUN
ftr-363	574	8	with	with	ADP
ftr-363	574	9	restrictions	restriction	NOUN
ftr-363	574	10	on	on	ADP
ftr-363	574	11	further	further	ADJ
ftr-363	574	12	publication	publication	NOUN
ftr-363	574	13	creates	create	VERB
ftr-363	574	14	less	less	ADJ
ftr-363	574	15	of	of	ADP
ftr-363	574	16	a	a	DET
ftr-363	574	17	privacy	privacy	NOUN
ftr-363	574	18	concern	concern	NOUN
ftr-363	574	19	.	.	PUNCT
ftr-363	575	1	(	(	PUNCT
ftr-363	575	2	3	3	X
ftr-363	575	3	)	)	PUNCT
ftr-363	575	4	the	the	DET
ftr-363	575	5	potential	potential	NOUN
ftr-363	575	6	for	for	ADP
ftr-363	575	7	publication	publication	NOUN
ftr-363	575	8	of	of	ADP
ftr-363	575	9	the	the	DET
ftr-363	575	10	tax	tax	NOUN
ftr-363	575	11	information	information	NOUN
ftr-363	575	12	to	to	PART
ftr-363	575	13	reveal	reveal	VERB
ftr-363	575	14	trade	trade	NOUN
ftr-363	575	15	secrets	secret	NOUN
ftr-363	575	16	will	will	AUX
ftr-363	575	17	implicate	implicate	VERB
ftr-363	575	18	a	a	DET
ftr-363	575	19	greater	great	ADJ
ftr-363	575	20	level	level	NOUN
ftr-363	575	21	of	of	ADP
ftr-363	575	22	privacy	privacy	NOUN
ftr-363	575	23	concerns	concern	NOUN
ftr-363	575	24	.	.	PUNCT
ftr-363	576	1	(	(	PUNCT
ftr-363	576	2	4	4	X
ftr-363	576	3	)	)	PUNCT
ftr-363	576	4	the	the	DET
ftr-363	576	5	potential	potential	NOUN
ftr-363	576	6	for	for	ADP
ftr-363	576	7	disclosure	disclosure	NOUN
ftr-363	576	8	of	of	ADP
ftr-363	576	9	the	the	DET
ftr-363	576	10	information	information	NOUN
ftr-363	576	11	to	to	PART
ftr-363	576	12	discourage	discourage	VERB
ftr-363	576	13	accurate	accurate	ADJ
ftr-363	576	14	reporting	reporting	NOUN
ftr-363	576	15	on	on	ADP
ftr-363	576	16	the	the	DET
ftr-363	576	17	return	return	NOUN
ftr-363	576	18	will	will	AUX
ftr-363	576	19	create	create	VERB
ftr-363	576	20	a	a	DET
ftr-363	576	21	stronger	strong	ADJ
ftr-363	576	22	presumption	presumption	NOUN
ftr-363	576	23	of	of	ADP
ftr-363	576	24	nondisclosure	nondisclosure	NOUN
ftr-363	576	25	.	.	PUNCT
ftr-363	577	1	(	(	PUNCT
ftr-363	577	2	5	5	X
ftr-363	577	3	)	)	PUNCT
ftr-363	577	4	the	the	DET
ftr-363	577	5	potential	potential	NOUN
ftr-363	577	6	for	for	ADP
ftr-363	577	7	disclosure	disclosure	NOUN
ftr-363	577	8	of	of	ADP
ftr-363	577	9	the	the	DET
ftr-363	577	10	information	information	NOUN
ftr-363	577	11	to	to	PART
ftr-363	577	12	foster	foster	ADJ
ftr-363	577	13	misunderstanding	misunderstanding	NOUN
ftr-363	577	14	will	will	AUX
ftr-363	577	15	also	also	ADV
ftr-363	577	16	implicate	implicate	VERB
ftr-363	577	17	greater	great	ADJ
ftr-363	577	18	privacy	privacy	NOUN
ftr-363	577	19	concerns	concern	NOUN
ftr-363	577	20	.	.	PUNCT
ftr-363	578	1	each	each	PRON
ftr-363	578	2	of	of	ADP
ftr-363	578	3	these	these	DET
ftr-363	578	4	factors	factor	NOUN
ftr-363	578	5	affecting	affect	VERB
ftr-363	578	6	privacy	privacy	NOUN
ftr-363	578	7	can	can	AUX
ftr-363	578	8	be	be	AUX
ftr-363	578	9	seen	see	VERB
ftr-363	578	10	as	as	ADP
ftr-363	578	11	moving	move	VERB
ftr-363	578	12	the	the	DET
ftr-363	578	13	needle	needle	NOUN
ftr-363	578	14	on	on	ADP
ftr-363	578	15	a	a	DET
ftr-363	578	16	dial	dial	NOUN
ftr-363	578	17	,	,	PUNCT
ftr-363	578	18	with	with	ADP
ftr-363	578	19	one	one	NUM
ftr-363	578	20	side	side	NOUN
ftr-363	578	21	of	of	ADP
ftr-363	578	22	the	the	DET
ftr-363	578	23	dial	dial	NOUN
ftr-363	578	24	representing	represent	VERB
ftr-363	578	25	complete	complete	ADJ
ftr-363	578	26	nondisclosure	nondisclosure	NOUN
ftr-363	578	27	and	and	CCONJ
ftr-363	578	28	the	the	DET
ftr-363	578	29	other	other	ADJ
ftr-363	578	30	representing	represent	VERB
ftr-363	578	31	full	full	ADJ
ftr-363	578	32	disclosure	disclosure	NOUN
ftr-363	578	33	.	.	PUNCT
ftr-363	579	1	the	the	DET
ftr-363	579	2	needle	needle	NOUN
ftr-363	579	3	sits	sit	VERB
ftr-363	579	4	on	on	ADP
ftr-363	579	5	the	the	DET
ftr-363	579	6	non	non	ADJ
ftr-363	579	7	-	-	ADJ
ftr-363	579	8	disclosure	disclosure	ADJ
ftr-363	579	9	side	side	NOUN
ftr-363	579	10	of	of	ADP
ftr-363	579	11	the	the	DET
ftr-363	579	12	dial	dial	NOUN
ftr-363	579	13	for	for	ADP
ftr-363	579	14	disclosure	disclosure	NOUN
ftr-363	579	15	of	of	ADP
ftr-363	579	16	most	most	ADJ
ftr-363	579	17	tax	tax	NOUN
ftr-363	579	18	information	information	NOUN
ftr-363	579	19	.	.	PUNCT
ftr-363	580	1	when	when	SCONJ
ftr-363	580	2	more	more	ADJ
ftr-363	580	3	of	of	ADP
ftr-363	580	4	these	these	DET
ftr-363	580	5	factors	factor	NOUN
ftr-363	580	6	are	be	AUX
ftr-363	580	7	present	present	ADJ
ftr-363	580	8	and	and	CCONJ
ftr-363	580	9	greater	great	ADJ
ftr-363	580	10	privacy	privacy	NOUN
ftr-363	580	11	interests	interest	NOUN
ftr-363	580	12	are	be	AUX
ftr-363	580	13	involved	involve	VERB
ftr-363	580	14	,	,	PUNCT
ftr-363	580	15	the	the	DET
ftr-363	580	16	dial	dial	NOUN
ftr-363	580	17	moves	move	VERB
ftr-363	580	18	even	even	ADV
ftr-363	580	19	further	far	ADV
ftr-363	580	20	onto	onto	ADP
ftr-363	580	21	the	the	DET
ftr-363	580	22	non	non	ADJ
ftr-363	580	23	-	-	ADJ
ftr-363	580	24	disclosure	disclosure	ADJ
ftr-363	580	25	side	side	NOUN
ftr-363	580	26	of	of	ADP
ftr-363	580	27	the	the	DET
ftr-363	580	28	dial	dial	NOUN
ftr-363	580	29	and	and	CCONJ
ftr-363	580	30	the	the	DET
ftr-363	580	31	more	more	ADV
ftr-363	580	32	compelling	compelling	ADJ
ftr-363	580	33	the	the	DET
ftr-363	580	34	reasons	reason	NOUN
ftr-363	580	35	must	must	AUX
ftr-363	580	36	be	be	AUX
ftr-363	580	37	to	to	PART
ftr-363	580	38	move	move	VERB
ftr-363	580	39	the	the	DET
ftr-363	580	40	needle	needle	NOUN
ftr-363	580	41	over	over	ADP
ftr-363	580	42	to	to	ADP
ftr-363	580	43	the	the	DET
ftr-363	580	44	disclosure	disclosure	NOUN
ftr-363	580	45	side	side	NOUN
ftr-363	580	46	of	of	ADP
ftr-363	580	47	the	the	DET
ftr-363	580	48	dial	dial	NOUN
ftr-363	580	49	.	.	PUNCT
ftr-363	581	1	third	third	ADJ
ftr-363	581	2	.	.	PUNCT
ftr-363	582	1	do	do	VERB
ftr-363	582	2	the	the	DET
ftr-363	582	3	benefits	benefit	NOUN
ftr-363	582	4	of	of	ADP
ftr-363	582	5	the	the	DET
ftr-363	582	6	disclosure	disclosure	NOUN
ftr-363	582	7	outweigh	outweigh	VERB
ftr-363	582	8	the	the	DET
ftr-363	582	9	privacy	privacy	NOUN
ftr-363	582	10	concerns	concern	NOUN
ftr-363	582	11	?	?	PUNCT
ftr-363	583	1	this	this	DET
ftr-363	583	2	step	step	NOUN
ftr-363	583	3	requires	require	VERB
ftr-363	583	4	an	an	DET
ftr-363	583	5	analysis	analysis	NOUN
ftr-363	583	6	of	of	ADP
ftr-363	583	7	the	the	DET
ftr-363	583	8	disclosure	disclosure	NOUN
ftr-363	583	9	’s	’s	PART
ftr-363	583	10	purpose	purpose	NOUN
ftr-363	583	11	and	and	CCONJ
ftr-363	583	12	the	the	DET
ftr-363	583	13	gains	gain	NOUN
ftr-363	583	14	derived	derive	VERB
ftr-363	583	15	from	from	ADP
ftr-363	583	16	disclosing	disclose	VERB
ftr-363	583	17	information	information	NOUN
ftr-363	583	18	.	.	PUNCT
ftr-363	584	1	many	many	ADJ
ftr-363	584	2	benefits	benefit	NOUN
ftr-363	584	3	can	can	AUX
ftr-363	584	4	result	result	VERB
ftr-363	584	5	from	from	ADP
ftr-363	584	6	disclosing	disclose	VERB
ftr-363	584	7	tax	tax	NOUN
ftr-363	584	8	information	information	NOUN
ftr-363	584	9	,	,	PUNCT
ftr-363	584	10	which	which	PRON
ftr-363	584	11	serve	serve	VERB
ftr-363	584	12	as	as	ADP
ftr-363	584	13	the	the	DET
ftr-363	584	14	basis	basis	NOUN
ftr-363	584	15	for	for	ADP
ftr-363	584	16	the	the	DET
ftr-363	584	17	numerous	numerous	ADJ
ftr-363	584	18	exceptions	exception	NOUN
ftr-363	584	19	that	that	PRON
ftr-363	584	20	currently	currently	ADV
ftr-363	584	21	exist	exist	VERB
ftr-363	584	22	to	to	ADP
ftr-363	584	23	the	the	DET
ftr-363	584	24	rule	rule	NOUN
ftr-363	584	25	of	of	ADP
ftr-363	584	26	non	non	ADJ
ftr-363	584	27	-	-	NOUN
ftr-363	584	28	disclosure	disclosure	NOUN
ftr-363	584	29	.	.	PUNCT
ftr-363	585	1	disclosing	disclose	VERB
ftr-363	585	2	tax	tax	NOUN
ftr-363	585	3	information	information	NOUN
ftr-363	585	4	can	can	AUX
ftr-363	585	5	help	help	VERB
ftr-363	585	6	close	close	VERB
ftr-363	585	7	the	the	DET
ftr-363	585	8	tax	tax	NOUN
ftr-363	585	9	gap	gap	NOUN
ftr-363	585	10	,	,	PUNCT
ftr-363	585	11	catch	catch	NOUN
ftr-363	585	12	criminals	criminal	NOUN
ftr-363	585	13	,	,	PUNCT
ftr-363	585	14	protect	protect	VERB
ftr-363	585	15	the	the	DET
ftr-363	585	16	rights	right	NOUN
ftr-363	585	17	of	of	ADP
ftr-363	585	18	others	other	NOUN
ftr-363	585	19	,	,	PUNCT
ftr-363	585	20	and	and	CCONJ
ftr-363	585	21	serve	serve	VERB
ftr-363	585	22	many	many	ADJ
ftr-363	585	23	other	other	ADJ
ftr-363	585	24	useful	useful	ADJ
ftr-363	585	25	purposes	purpose	NOUN
ftr-363	585	26	.	.	PUNCT
ftr-363	586	1	each	each	DET
ftr-363	586	2	exception	exception	NOUN
ftr-363	586	3	represents	represent	VERB
ftr-363	586	4	an	an	DET
ftr-363	586	5	example	example	NOUN
ftr-363	586	6	of	of	ADP
ftr-363	586	7	successful	successful	ADJ
ftr-363	586	8	arguments	argument	NOUN
ftr-363	586	9	for	for	ADP
ftr-363	586	10	the	the	DET
ftr-363	586	11	benefits	benefit	NOUN
ftr-363	586	12	that	that	PRON
ftr-363	586	13	disclosing	disclose	VERB
ftr-363	586	14	tax	tax	NOUN
ftr-363	586	15	information	information	NOUN
ftr-363	586	16	can	can	AUX
ftr-363	586	17	bring.108	bring.108	VERB
ftr-363	586	18	fourth	fourth	ADV
ftr-363	586	19	.	.	PUNCT
ftr-363	587	1	if	if	SCONJ
ftr-363	587	2	the	the	DET
ftr-363	587	3	disclosure	disclosure	NOUN
ftr-363	587	4	is	be	AUX
ftr-363	587	5	to	to	ADP
ftr-363	587	6	an	an	DET
ftr-363	587	7	“	"	PUNCT
ftr-363	587	8	agency	agency	NOUN
ftr-363	587	9	,	,	PUNCT
ftr-363	587	10	”	"	PUNCT
ftr-363	587	11	are	be	AUX
ftr-363	587	12	adequate	adequate	ADJ
ftr-363	587	13	safeguards	safeguard	NOUN
ftr-363	587	14	in	in	ADP
ftr-363	587	15	place	place	NOUN
ftr-363	587	16	to	to	PART
ftr-363	587	17	limit	limit	VERB
ftr-363	587	18	disclosure	disclosure	NOUN
ftr-363	587	19	of	of	ADP
ftr-363	587	20	the	the	DET
ftr-363	587	21	information	information	NOUN
ftr-363	587	22	beyond	beyond	ADP
ftr-363	587	23	that	that	DET
ftr-363	587	24	agency	agency	NOUN
ftr-363	587	25	?	?	PUNCT
ftr-363	588	1	clear	clear	ADJ
ftr-363	588	2	limitations	limitation	NOUN
ftr-363	588	3	on	on	ADP
ftr-363	588	4	the	the	DET
ftr-363	588	5	use	use	NOUN
ftr-363	588	6	of	of	ADP
ftr-363	588	7	the	the	DET
ftr-363	588	8	information	information	NOUN
ftr-363	588	9	must	must	AUX
ftr-363	588	10	accompany	accompany	VERB
ftr-363	588	11	any	any	DET
ftr-363	588	12	disclosure	disclosure	NOUN
ftr-363	588	13	107	107	NUM
ftr-363	588	14	.	.	PUNCT
ftr-363	589	1	united	united	PROPN
ftr-363	589	2	states	states	PROPN
ftr-363	589	3	v.	v.	PROPN
ftr-363	589	4	dickey	dickey	PROPN
ftr-363	589	5	,	,	PUNCT
ftr-363	589	6	268	268	NUM
ftr-363	589	7	u.s	u.s	PROPN
ftr-363	589	8	.	.	PROPN
ftr-363	589	9	378	378	NUM
ftr-363	589	10	,	,	PUNCT
ftr-363	589	11	387	387	NUM
ftr-363	589	12	(	(	PUNCT
ftr-363	589	13	1925	1925	NUM
ftr-363	589	14	)	)	PUNCT
ftr-363	589	15	.	.	PUNCT
ftr-363	590	1	108	108	NUM
ftr-363	590	2	.	.	PUNCT
ftr-363	591	1	reading	read	VERB
ftr-363	591	2	the	the	DET
ftr-363	591	3	letters	letter	NOUN
ftr-363	591	4	from	from	ADP
ftr-363	591	5	the	the	DET
ftr-363	591	6	state	state	NOUN
ftr-363	591	7	taxing	tax	VERB
ftr-363	591	8	authorities	authority	NOUN
ftr-363	591	9	to	to	ADP
ftr-363	591	10	the	the	DET
ftr-363	591	11	joint	joint	ADJ
ftr-363	591	12	committee	committee	NOUN
ftr-363	591	13	provides	provide	VERB
ftr-363	591	14	an	an	DET
ftr-363	591	15	easy	easy	ADJ
ftr-363	591	16	source	source	NOUN
ftr-363	591	17	of	of	ADP
ftr-363	591	18	the	the	DET
ftr-363	591	19	benefits	benefit	NOUN
ftr-363	591	20	which	which	PRON
ftr-363	591	21	stem	stem	VERB
ftr-363	591	22	from	from	ADP
ftr-363	591	23	disclosing	disclose	VERB
ftr-363	591	24	tax	tax	NOUN
ftr-363	591	25	information	information	NOUN
ftr-363	591	26	to	to	ADP
ftr-363	591	27	state	state	NOUN
ftr-363	591	28	taxing	tax	VERB
ftr-363	591	29	authorities	authority	NOUN
ftr-363	591	30	.	.	PUNCT
ftr-363	592	1	staff	staff	NOUN
ftr-363	592	2	of	of	ADP
ftr-363	592	3	the	the	DET
ftr-363	592	4	joint	joint	ADJ
ftr-363	592	5	committee	committee	NOUN
ftr-363	592	6	on	on	ADP
ftr-363	592	7	taxation	taxation	NOUN
ftr-363	592	8	(	(	PUNCT
ftr-363	592	9	jcs-1	jcs-1	NOUN
ftr-363	592	10	-	-	PUNCT
ftr-363	592	11	00	00	NUM
ftr-363	592	12	)	)	PUNCT
ftr-363	592	13	study	study	NOUN
ftr-363	592	14	of	of	ADP
ftr-363	592	15	present	present	ADJ
ftr-363	592	16	-	-	PUNCT
ftr-363	592	17	law	law	NOUN
ftr-363	592	18	taxpayer	taxpayer	NOUN
ftr-363	592	19	confidentiality	confidentiality	NOUN
ftr-363	592	20	and	and	CCONJ
ftr-363	592	21	disclosure	disclosure	NOUN
ftr-363	592	22	provisions	provision	NOUN
ftr-363	592	23	as	as	SCONJ
ftr-363	592	24	required	require	VERB
ftr-363	592	25	by	by	ADP
ftr-363	592	26	§	§	PROPN
ftr-363	592	27	3802	3802	NUM
ftr-363	592	28	of	of	ADP
ftr-363	592	29	the	the	DET
ftr-363	592	30	internal	internal	ADJ
ftr-363	592	31	revenue	revenue	NOUN
ftr-363	592	32	service	service	NOUN
ftr-363	592	33	restructuring	restructuring	NOUN
ftr-363	592	34	and	and	CCONJ
ftr-363	592	35	reform	reform	NOUN
ftr-363	592	36	act	act	NOUN
ftr-363	592	37	of	of	ADP
ftr-363	592	38	1998	1998	NUM
ftr-363	592	39	,	,	PUNCT
ftr-363	592	40	volume	volume	NOUN
ftr-363	592	41	iii	iii	PROPN
ftr-363	592	42	:	:	PUNCT
ftr-363	592	43	public	public	ADJ
ftr-363	592	44	comments	comment	NOUN
ftr-363	592	45	and	and	CCONJ
ftr-363	592	46	general	general	ADJ
ftr-363	592	47	accounting	accounting	NOUN
ftr-363	592	48	office	office	NOUN
ftr-363	592	49	reports	report	NOUN
ftr-363	592	50	,	,	PUNCT
ftr-363	592	51	(	(	PUNCT
ftr-363	592	52	2000	2000	NUM
ftr-363	592	53	)	)	PUNCT
ftr-363	592	54	.	.	PUNCT
ftr-363	593	1	[	[	X
ftr-363	593	2	hereinafter	hereinafter	NOUN
ftr-363	593	3	jct	jct	PROPN
ftr-363	593	4	report	report	PROPN
ftr-363	593	5	(	(	PUNCT
ftr-363	593	6	vol	vol	NOUN
ftr-363	593	7	.	.	PUNCT
ftr-363	593	8	iii	iii	X
ftr-363	593	9	)	)	PUNCT
ftr-363	593	10	]	]	PUNCT
ftr-363	593	11	2011	2011	NUM
ftr-363	593	12	]	]	PUNCT
ftr-363	593	13	transparency	transparency	NOUN
ftr-363	593	14	in	in	ADP
ftr-363	593	15	private	private	ADJ
ftr-363	593	16	collection	collection	NOUN
ftr-363	593	17	of	of	ADP
ftr-363	593	18	federal	federal	ADJ
ftr-363	593	19	taxes	taxis	NOUN
ftr-363	593	20	789	789	NUM
ftr-363	593	21	outside	outside	ADP
ftr-363	593	22	the	the	DET
ftr-363	593	23	irs	irs	PROPN
ftr-363	593	24	that	that	PRON
ftr-363	593	25	is	be	AUX
ftr-363	593	26	not	not	PART
ftr-363	593	27	to	to	ADP
ftr-363	593	28	the	the	DET
ftr-363	593	29	taxpayer	taxpayer	NOUN
ftr-363	593	30	or	or	CCONJ
ftr-363	593	31	the	the	DET
ftr-363	593	32	taxpayer	taxpayer	NOUN
ftr-363	593	33	’s	’s	PART
ftr-363	593	34	proxy	proxy	NOUN
ftr-363	593	35	.	.	PUNCT
ftr-363	594	1	in	in	ADP
ftr-363	594	2	addition	addition	NOUN
ftr-363	594	3	to	to	ADP
ftr-363	594	4	the	the	DET
ftr-363	594	5	general	general	ADJ
ftr-363	594	6	admonition	admonition	NOUN
ftr-363	594	7	against	against	ADP
ftr-363	594	8	further	further	ADJ
ftr-363	594	9	disclosure	disclosure	NOUN
ftr-363	594	10	contained	contain	VERB
ftr-363	594	11	in	in	ADP
ftr-363	594	12	section	section	NOUN
ftr-363	594	13	6103(a	6103(a	NUM
ftr-363	594	14	)	)	PUNCT
ftr-363	594	15	,	,	PUNCT
ftr-363	594	16	almost	almost	ADV
ftr-363	594	17	every	every	DET
ftr-363	594	18	subsection	subsection	NOUN
ftr-363	594	19	of	of	ADP
ftr-363	594	20	section	section	NOUN
ftr-363	594	21	6103	6103	NUM
ftr-363	594	22	involving	involve	VERB
ftr-363	594	23	disclosure	disclosure	NOUN
ftr-363	594	24	to	to	ADP
ftr-363	594	25	an	an	DET
ftr-363	594	26	agency	agency	NOUN
ftr-363	594	27	contains	contain	VERB
ftr-363	594	28	explicit	explicit	ADJ
ftr-363	594	29	safeguards	safeguard	NOUN
ftr-363	594	30	regarding	regard	VERB
ftr-363	594	31	further	further	ADJ
ftr-363	594	32	disclosure	disclosure	NOUN
ftr-363	594	33	as	as	ADV
ftr-363	594	34	well	well	ADV
ftr-363	594	35	as	as	ADP
ftr-363	594	36	citations	citation	NOUN
ftr-363	594	37	to	to	ADP
ftr-363	594	38	agreements	agreement	NOUN
ftr-363	594	39	regarding	regard	VERB
ftr-363	594	40	disclosure	disclosure	NOUN
ftr-363	594	41	,	,	PUNCT
ftr-363	594	42	which	which	PRON
ftr-363	594	43	will	will	AUX
ftr-363	594	44	also	also	ADV
ftr-363	594	45	contain	contain	VERB
ftr-363	594	46	restrictions	restriction	NOUN
ftr-363	594	47	on	on	ADP
ftr-363	594	48	further	far	ADV
ftr-363	594	49	disclosure.109	disclosure.109	VERB
ftr-363	594	50	these	these	DET
ftr-363	594	51	four	four	NUM
ftr-363	594	52	steps	step	NOUN
ftr-363	594	53	encompass	encompass	VERB
ftr-363	594	54	the	the	DET
ftr-363	594	55	inquiry	inquiry	NOUN
ftr-363	594	56	necessary	necessary	ADJ
ftr-363	594	57	to	to	PART
ftr-363	594	58	implement	implement	VERB
ftr-363	594	59	the	the	DET
ftr-363	594	60	disclosure	disclosure	NOUN
ftr-363	594	61	policy	policy	NOUN
ftr-363	594	62	on	on	ADP
ftr-363	594	63	section	section	NOUN
ftr-363	594	64	6103	6103	NUM
ftr-363	594	65	stated	state	VERB
ftr-363	594	66	in	in	ADP
ftr-363	594	67	the	the	DET
ftr-363	594	68	jct	jct	PROPN
ftr-363	594	69	report	report	PROPN
ftr-363	594	70	.	.	PUNCT
ftr-363	595	1	section	section	NOUN
ftr-363	595	2	6103	6103	NUM
ftr-363	595	3	currently	currently	ADV
ftr-363	595	4	contains	contain	VERB
ftr-363	595	5	13	13	NUM
ftr-363	595	6	exceptions	exception	NOUN
ftr-363	595	7	to	to	ADP
ftr-363	595	8	the	the	DET
ftr-363	595	9	non	non	ADJ
ftr-363	595	10	-	-	ADJ
ftr-363	595	11	disclosure	disclosure	ADJ
ftr-363	595	12	principle	principle	NOUN
ftr-363	595	13	,	,	PUNCT
ftr-363	595	14	representing	represent	VERB
ftr-363	595	15	instances	instance	NOUN
ftr-363	595	16	in	in	ADP
ftr-363	595	17	which	which	PRON
ftr-363	595	18	congress	congress	PROPN
ftr-363	595	19	found	find	VERB
ftr-363	595	20	a	a	DET
ftr-363	595	21	compelling	compelling	ADJ
ftr-363	595	22	reason	reason	NOUN
ftr-363	595	23	to	to	PART
ftr-363	595	24	override	override	VERB
ftr-363	595	25	the	the	DET
ftr-363	595	26	principle	principle	NOUN
ftr-363	595	27	.	.	PUNCT
ftr-363	596	1	congress	congress	PROPN
ftr-363	596	2	has	have	AUX
ftr-363	596	3	also	also	ADV
ftr-363	596	4	created	create	VERB
ftr-363	596	5	exceptions	exception	NOUN
ftr-363	596	6	for	for	ADP
ftr-363	596	7	tax	tax	NOUN
ftr-363	596	8	-	-	PUNCT
ftr-363	596	9	exempt	exempt	ADJ
ftr-363	596	10	returns	return	NOUN
ftr-363	596	11	through	through	ADP
ftr-363	596	12	section	section	NOUN
ftr-363	596	13	6104	6104	NUM
ftr-363	596	14	,	,	PUNCT
ftr-363	596	15	opinions	opinion	NOUN
ftr-363	596	16	through	through	ADP
ftr-363	596	17	section	section	NOUN
ftr-363	596	18	6110	6110	NUM
ftr-363	596	19	,	,	PUNCT
ftr-363	596	20	and	and	CCONJ
ftr-363	596	21	information	information	NOUN
ftr-363	596	22	concerning	concern	VERB
ftr-363	596	23	political	political	ADJ
ftr-363	596	24	organizations	organization	NOUN
ftr-363	596	25	through	through	ADP
ftr-363	596	26	section	section	NOUN
ftr-363	596	27	527	527	NUM
ftr-363	596	28	.	.	PUNCT
ftr-363	596	29	examining	examine	VERB
ftr-363	596	30	the	the	DET
ftr-363	596	31	situations	situation	NOUN
ftr-363	596	32	in	in	ADP
ftr-363	596	33	which	which	PRON
ftr-363	596	34	congress	congress	PROPN
ftr-363	596	35	has	have	AUX
ftr-363	596	36	applied	apply	VERB
ftr-363	596	37	the	the	DET
ftr-363	596	38	four	four	NUM
ftr-363	596	39	-	-	PUNCT
ftr-363	596	40	step	step	NOUN
ftr-363	596	41	test	test	NOUN
ftr-363	596	42	and	and	CCONJ
ftr-363	596	43	determined	determine	VERB
ftr-363	596	44	to	to	PART
ftr-363	596	45	create	create	VERB
ftr-363	596	46	exceptions	exception	NOUN
ftr-363	596	47	provides	provide	VERB
ftr-363	596	48	the	the	DET
ftr-363	596	49	basis	basis	NOUN
ftr-363	596	50	for	for	SCONJ
ftr-363	596	51	a	a	DET
ftr-363	596	52	system	system	NOUN
ftr-363	596	53	to	to	PART
ftr-363	596	54	test	test	VERB
ftr-363	596	55	further	further	ADJ
ftr-363	596	56	exceptions	exception	NOUN
ftr-363	596	57	to	to	ADP
ftr-363	596	58	the	the	DET
ftr-363	596	59	rule	rule	NOUN
ftr-363	596	60	of	of	ADP
ftr-363	596	61	non	non	ADJ
ftr-363	596	62	-	-	NOUN
ftr-363	596	63	disclosure	disclosure	NOUN
ftr-363	596	64	.	.	PUNCT
ftr-363	597	1	testing	test	VERB
ftr-363	597	2	the	the	DET
ftr-363	597	3	policy	policy	NOUN
ftr-363	597	4	:	:	PUNCT
ftr-363	597	5	(	(	PUNCT
ftr-363	597	6	1	1	X
ftr-363	597	7	)	)	PUNCT
ftr-363	597	8	section	section	NOUN
ftr-363	597	9	6103(a	6103(a	NUM
ftr-363	597	10	)	)	PUNCT
ftr-363	597	11	provides	provide	VERB
ftr-363	597	12	that	that	SCONJ
ftr-363	597	13	“	"	PUNCT
ftr-363	597	14	[	[	X
ftr-363	597	15	r]eturns	r]eturn	NOUN
ftr-363	597	16	and	and	CCONJ
ftr-363	597	17	return	return	VERB
ftr-363	597	18	information	information	NOUN
ftr-363	597	19	shall	shall	AUX
ftr-363	597	20	be	be	AUX
ftr-363	597	21	confidential	confidential	ADJ
ftr-363	597	22	,	,	PUNCT
ftr-363	597	23	and	and	CCONJ
ftr-363	597	24	except	except	SCONJ
ftr-363	597	25	as	as	SCONJ
ftr-363	597	26	authorized	authorize	VERB
ftr-363	597	27	by	by	ADP
ftr-363	597	28	the	the	DET
ftr-363	597	29	title	title	NOUN
ftr-363	597	30	,	,	PUNCT
ftr-363	597	31	”	"	PUNCT
ftr-363	597	32	no	no	DET
ftr-363	597	33	official	official	NOUN
ftr-363	597	34	or	or	CCONJ
ftr-363	597	35	anyone	anyone	PRON
ftr-363	597	36	else	else	ADV
ftr-363	597	37	with	with	ADP
ftr-363	597	38	access	access	NOUN
ftr-363	597	39	to	to	ADP
ftr-363	597	40	this	this	DET
ftr-363	597	41	information	information	NOUN
ftr-363	597	42	“	"	PUNCT
ftr-363	597	43	shall	shall	AUX
ftr-363	597	44	disclose	disclose	VERB
ftr-363	597	45	any	any	DET
ftr-363	597	46	return	return	NOUN
ftr-363	597	47	or	or	CCONJ
ftr-363	597	48	return	return	VERB
ftr-363	597	49	information	information	NOUN
ftr-363	597	50	.	.	PUNCT
ftr-363	597	51	.	.	PUNCT
ftr-363	598	1	.	.	PUNCT
ftr-363	598	2	”	"	PUNCT
ftr-363	599	1	this	this	DET
ftr-363	599	2	very	very	ADV
ftr-363	599	3	broad	broad	ADJ
ftr-363	599	4	statement	statement	NOUN
ftr-363	599	5	prohibiting	prohibit	VERB
ftr-363	599	6	disclosure	disclosure	NOUN
ftr-363	599	7	follows	follow	VERB
ftr-363	599	8	the	the	DET
ftr-363	599	9	rule	rule	NOUN
ftr-363	599	10	that	that	PRON
ftr-363	599	11	absent	absent	ADJ
ftr-363	599	12	a	a	DET
ftr-363	599	13	compelling	compelling	ADJ
ftr-363	599	14	showing	showing	NOUN
ftr-363	599	15	of	of	ADP
ftr-363	599	16	a	a	DET
ftr-363	599	17	need	need	NOUN
ftr-363	599	18	for	for	ADP
ftr-363	599	19	disclosure	disclosure	NOUN
ftr-363	599	20	,	,	PUNCT
ftr-363	599	21	the	the	DET
ftr-363	599	22	information	information	NOUN
ftr-363	599	23	remains	remain	VERB
ftr-363	599	24	inside	inside	ADP
ftr-363	599	25	the	the	DET
ftr-363	599	26	irs	irs	PROPN
ftr-363	599	27	.	.	PUNCT
ftr-363	600	1	due	due	ADP
ftr-363	600	2	to	to	ADP
ftr-363	600	3	its	its	PRON
ftr-363	600	4	breadth	breadth	NOUN
ftr-363	600	5	,	,	PUNCT
ftr-363	600	6	this	this	DET
ftr-363	600	7	rule	rule	NOUN
ftr-363	600	8	does	do	AUX
ftr-363	600	9	not	not	PART
ftr-363	600	10	distinguish	distinguish	VERB
ftr-363	600	11	between	between	ADP
ftr-363	600	12	individuals	individual	NOUN
ftr-363	600	13	and	and	CCONJ
ftr-363	600	14	entities	entity	NOUN
ftr-363	600	15	.	.	PUNCT
ftr-363	601	1	(	(	PUNCT
ftr-363	601	2	2	2	X
ftr-363	601	3	)	)	PUNCT
ftr-363	601	4	the	the	DET
ftr-363	601	5	second	second	ADJ
ftr-363	601	6	test	test	NOUN
ftr-363	601	7	first	first	ADJ
ftr-363	601	8	concerns	concern	VERB
ftr-363	601	9	disclosure	disclosure	NOUN
ftr-363	601	10	to	to	ADP
ftr-363	601	11	the	the	DET
ftr-363	601	12	taxpayer	taxpayer	NOUN
ftr-363	601	13	or	or	CCONJ
ftr-363	601	14	the	the	DET
ftr-363	601	15	taxpayer	taxpayer	NOUN
ftr-363	601	16	’s	’s	PART
ftr-363	601	17	proxy	proxy	NOUN
ftr-363	601	18	.	.	PUNCT
ftr-363	602	1	this	this	DET
ftr-363	602	2	portion	portion	NOUN
ftr-363	602	3	of	of	ADP
ftr-363	602	4	the	the	DET
ftr-363	602	5	test	test	NOUN
ftr-363	602	6	drives	drive	VERB
ftr-363	602	7	two	two	NUM
ftr-363	602	8	of	of	ADP
ftr-363	602	9	the	the	DET
ftr-363	602	10	exceptions	exception	NOUN
ftr-363	602	11	set	set	VERB
ftr-363	602	12	out	out	ADP
ftr-363	602	13	in	in	ADP
ftr-363	602	14	section	section	NOUN
ftr-363	602	15	6103	6103	NUM
ftr-363	602	16	.	.	PUNCT
ftr-363	603	1	(	(	PUNCT
ftr-363	603	2	a	a	X
ftr-363	603	3	)	)	PUNCT
ftr-363	603	4	section	section	NOUN
ftr-363	603	5	6103(c	6103(c	NOUN
ftr-363	603	6	)	)	PUNCT
ftr-363	603	7	disclosure	disclosure	NOUN
ftr-363	603	8	to	to	ADP
ftr-363	603	9	taxpayer	taxpayer	NOUN
ftr-363	603	10	or	or	CCONJ
ftr-363	603	11	taxpayer	taxpayer	NOUN
ftr-363	603	12	’s	’s	PART
ftr-363	603	13	designee	designee	NOUN
ftr-363	603	14	.	.	PUNCT
ftr-363	604	1	although	although	SCONJ
ftr-363	604	2	almost	almost	ADV
ftr-363	604	3	unnecessary	unnecessary	ADJ
ftr-363	604	4	,	,	PUNCT
ftr-363	604	5	congress	congress	PROPN
ftr-363	604	6	created	create	VERB
ftr-363	604	7	this	this	DET
ftr-363	604	8	exception	exception	NOUN
ftr-363	604	9	with	with	ADP
ftr-363	604	10	a	a	DET
ftr-363	604	11	limitation	limitation	NOUN
ftr-363	604	12	that	that	PRON
ftr-363	604	13	the	the	DET
ftr-363	604	14	secretary	secretary	NOUN
ftr-363	604	15	can	can	AUX
ftr-363	604	16	restrict	restrict	VERB
ftr-363	604	17	the	the	DET
ftr-363	604	18	disclosure	disclosure	NOUN
ftr-363	604	19	of	of	ADP
ftr-363	604	20	return	return	NOUN
ftr-363	604	21	information	information	NOUN
ftr-363	604	22	if	if	SCONJ
ftr-363	604	23	such	such	ADJ
ftr-363	604	24	disclosure	disclosure	NOUN
ftr-363	604	25	would	would	AUX
ftr-363	604	26	“	"	PUNCT
ftr-363	604	27	seriously	seriously	ADV
ftr-363	604	28	impair	impair	VERB
ftr-363	604	29	federal	federal	ADJ
ftr-363	604	30	tax	tax	NOUN
ftr-363	604	31	administration	administration	NOUN
ftr-363	604	32	.	.	PUNCT
ftr-363	605	1	”110	”110	PUNCT
ftr-363	605	2	permitting	permit	VERB
ftr-363	605	3	disclosure	disclosure	NOUN
ftr-363	605	4	upon	upon	SCONJ
ftr-363	605	5	the	the	DET
ftr-363	605	6	request	request	NOUN
ftr-363	605	7	of	of	ADP
ftr-363	605	8	a	a	DET
ftr-363	605	9	taxpayer	taxpayer	NOUN
ftr-363	605	10	109	109	NUM
ftr-363	605	11	.	.	PUNCT
ftr-363	606	1	“	"	PUNCT
ftr-363	606	2	the	the	DET
ftr-363	606	3	irs	irs	PROPN
ftr-363	606	4	maintains	maintain	VERB
ftr-363	606	5	standing	stand	VERB
ftr-363	606	6	agreements	agreement	NOUN
ftr-363	606	7	with	with	ADP
ftr-363	606	8	the	the	DET
ftr-363	606	9	states	state	NOUN
ftr-363	606	10	and	and	CCONJ
ftr-363	606	11	the	the	DET
ftr-363	606	12	district	district	NOUN
ftr-363	606	13	of	of	ADP
ftr-363	606	14	columbia	columbia	PROPN
ftr-363	606	15	for	for	ADP
ftr-363	606	16	disclosure	disclosure	NOUN
ftr-363	606	17	of	of	ADP
ftr-363	606	18	returns	return	NOUN
ftr-363	606	19	and	and	CCONJ
ftr-363	606	20	return	return	VERB
ftr-363	606	21	information	information	NOUN
ftr-363	606	22	.	.	PUNCT
ftr-363	607	1	the	the	DET
ftr-363	607	2	basic	basic	ADJ
ftr-363	607	3	agreement	agreement	NOUN
ftr-363	607	4	,	,	PUNCT
ftr-363	607	5	agreement	agreement	NOUN
ftr-363	607	6	on	on	ADP
ftr-363	607	7	coordination	coordination	NOUN
ftr-363	607	8	of	of	ADP
ftr-363	607	9	tax	tax	NOUN
ftr-363	607	10	administration	administration	NOUN
ftr-363	607	11	,	,	PUNCT
ftr-363	607	12	provides	provide	VERB
ftr-363	607	13	for	for	ADP
ftr-363	607	14	the	the	DET
ftr-363	607	15	mutual	mutual	ADJ
ftr-363	607	16	exchange	exchange	NOUN
ftr-363	607	17	of	of	ADP
ftr-363	607	18	returns	return	NOUN
ftr-363	607	19	and	and	CCONJ
ftr-363	607	20	“	"	PUNCT
ftr-363	607	21	return	return	VERB
ftr-363	607	22	information	information	NOUN
ftr-363	607	23	between	between	ADP
ftr-363	607	24	a	a	DET
ftr-363	607	25	specific	specific	ADJ
ftr-363	607	26	state	state	NOUN
ftr-363	607	27	tax	tax	NOUN
ftr-363	607	28	agency	agency	NOUN
ftr-363	607	29	and	and	CCONJ
ftr-363	607	30	the	the	DET
ftr-363	607	31	irs	irs	PROPN
ftr-363	607	32	.	.	PUNCT
ftr-363	607	33	”	"	PUNCT
ftr-363	608	1	jct	jct	PROPN
ftr-363	608	2	report	report	NOUN
ftr-363	608	3	(	(	PUNCT
ftr-363	608	4	vol	vol	NOUN
ftr-363	608	5	.	.	PUNCT
ftr-363	609	1	i	i	PRON
ftr-363	609	2	)	)	PUNCT
ftr-363	609	3	,	,	PUNCT
ftr-363	609	4	supra	supra	PROPN
ftr-363	609	5	note	note	NOUN
ftr-363	609	6	10	10	NUM
ftr-363	609	7	,	,	PUNCT
ftr-363	609	8	at	at	ADP
ftr-363	609	9	28	28	NUM
ftr-363	609	10	.	.	PUNCT
ftr-363	610	1	110	110	NUM
ftr-363	610	2	.	.	PUNCT
ftr-363	611	1	the	the	DET
ftr-363	611	2	limiting	limit	VERB
ftr-363	611	3	language	language	NOUN
ftr-363	611	4	requires	require	VERB
ftr-363	611	5	an	an	DET
ftr-363	611	6	explanation	explanation	NOUN
ftr-363	611	7	of	of	ADP
ftr-363	611	8	terms	term	NOUN
ftr-363	611	9	.	.	PUNCT
ftr-363	612	1	the	the	DET
ftr-363	612	2	terms	term	NOUN
ftr-363	612	3	“	"	PUNCT
ftr-363	612	4	return	return	VERB
ftr-363	612	5	”	"	PUNCT
ftr-363	612	6	and	and	CCONJ
ftr-363	612	7	“	"	PUNCT
ftr-363	612	8	return	return	VERB
ftr-363	612	9	information	information	NOUN
ftr-363	612	10	”	"	PUNCT
ftr-363	612	11	are	be	AUX
ftr-363	612	12	defined	define	VERB
ftr-363	612	13	terms	term	NOUN
ftr-363	612	14	in	in	ADP
ftr-363	612	15	the	the	DET
ftr-363	612	16	statute	statute	NOUN
ftr-363	612	17	.	.	PUNCT
ftr-363	613	1	irc	irc	PROPN
ftr-363	613	2	§	§	PROPN
ftr-363	613	3	6103(b)(1)(2	6103(b)(1)(2	NUM
ftr-363	613	4	)	)	PUNCT
ftr-363	613	5	.	.	PUNCT
ftr-363	614	1	a	a	DET
ftr-363	614	2	“	"	PUNCT
ftr-363	614	3	return	return	NOUN
ftr-363	614	4	”	"	PUNCT
ftr-363	614	5	is	be	AUX
ftr-363	614	6	“	"	PUNCT
ftr-363	614	7	any	any	DET
ftr-363	614	8	tax	tax	NOUN
ftr-363	614	9	or	or	CCONJ
ftr-363	614	10	information	information	NOUN
ftr-363	614	11	return	return	NOUN
ftr-363	614	12	,	,	PUNCT
ftr-363	614	13	declaration	declaration	NOUN
ftr-363	614	14	of	of	ADP
ftr-363	614	15	estimated	estimate	VERB
ftr-363	614	16	tax	tax	NOUN
ftr-363	614	17	,	,	PUNCT
ftr-363	614	18	or	or	CCONJ
ftr-363	614	19	claim	claim	NOUN
ftr-363	614	20	for	for	ADP
ftr-363	614	21	refund	refund	NOUN
ftr-363	614	22	required	require	VERB
ftr-363	614	23	by	by	ADP
ftr-363	614	24	,	,	PUNCT
ftr-363	614	25	or	or	CCONJ
ftr-363	614	26	provided	provide	VERB
ftr-363	614	27	for	for	ADP
ftr-363	614	28	or	or	CCONJ
ftr-363	614	29	permitted	permit	VERB
ftr-363	614	30	under	under	ADP
ftr-363	614	31	”	"	PUNCT
ftr-363	614	32	title	title	NOUN
ftr-363	614	33	26	26	NUM
ftr-363	614	34	of	of	ADP
ftr-363	614	35	the	the	DET
ftr-363	614	36	united	united	PROPN
ftr-363	614	37	states	states	PROPN
ftr-363	614	38	code	code	PROPN
ftr-363	614	39	.	.	PUNCT
ftr-363	615	1	the	the	DET
ftr-363	615	2	term	term	NOUN
ftr-363	615	3	“	"	PUNCT
ftr-363	615	4	return	return	VERB
ftr-363	615	5	information	information	NOUN
ftr-363	615	6	”	"	PUNCT
ftr-363	615	7	is	be	AUX
ftr-363	615	8	much	much	ADV
ftr-363	615	9	longer	long	ADV
ftr-363	615	10	,	,	PUNCT
ftr-363	615	11	comprising	comprise	VERB
ftr-363	615	12	four	four	NUM
ftr-363	615	13	subparts	subpart	NOUN
ftr-363	615	14	.	.	PUNCT
ftr-363	616	1	essentially	essentially	ADV
ftr-363	616	2	,	,	PUNCT
ftr-363	616	3	return	return	VERB
ftr-363	616	4	information	information	NOUN
ftr-363	616	5	encompasses	encompass	VERB
ftr-363	616	6	all	all	PRON
ftr-363	616	7	of	of	ADP
ftr-363	616	8	the	the	DET
ftr-363	616	9	data	datum	NOUN
ftr-363	616	10	associated	associate	VERB
ftr-363	616	11	with	with	ADP
ftr-363	616	12	a	a	DET
ftr-363	616	13	taxpayer	taxpayer	NOUN
ftr-363	616	14	’s	’s	PART
ftr-363	616	15	file	file	NOUN
ftr-363	616	16	for	for	ADP
ftr-363	616	17	a	a	DET
ftr-363	616	18	particular	particular	ADJ
ftr-363	616	19	return	return	NOUN
ftr-363	616	20	.	.	PUNCT
ftr-363	617	1	790	790	NUM
ftr-363	617	2	florida	florida	PROPN
ftr-363	617	3	tax	tax	NOUN
ftr-363	617	4	review	review	NOUN
ftr-363	617	5	[	[	X
ftr-363	617	6	vol	vol	NOUN
ftr-363	617	7	.	.	PUNCT
ftr-363	617	8	10:10	10:10	NUM
ftr-363	617	9	avoids	avoid	VERB
ftr-363	617	10	policy	policy	NOUN
ftr-363	617	11	concerns	concern	NOUN
ftr-363	617	12	because	because	SCONJ
ftr-363	617	13	the	the	DET
ftr-363	617	14	taxpayer	taxpayer	NOUN
ftr-363	617	15	waives	waive	VERB
ftr-363	617	16	his	his	PRON
ftr-363	617	17	right	right	NOUN
ftr-363	617	18	to	to	ADP
ftr-363	617	19	privacy	privacy	NOUN
ftr-363	617	20	.	.	PUNCT
ftr-363	618	1	no	no	DET
ftr-363	618	2	policy	policy	NOUN
ftr-363	618	3	reasons	reason	NOUN
ftr-363	618	4	for	for	ADP
ftr-363	618	5	non	non	ADJ
ftr-363	618	6	-	-	ADJ
ftr-363	618	7	disclosure	disclosure	ADJ
ftr-363	618	8	stand	stand	NOUN
ftr-363	618	9	as	as	ADP
ftr-363	618	10	a	a	DET
ftr-363	618	11	barrier	barrier	NOUN
ftr-363	618	12	to	to	ADP
ftr-363	618	13	this	this	DET
ftr-363	618	14	exception	exception	NOUN
ftr-363	618	15	and	and	CCONJ
ftr-363	618	16	,	,	PUNCT
ftr-363	618	17	therefore	therefore	ADV
ftr-363	618	18	,	,	PUNCT
ftr-363	618	19	there	there	PRON
ftr-363	618	20	is	be	VERB
ftr-363	618	21	no	no	DET
ftr-363	618	22	need	need	NOUN
ftr-363	618	23	to	to	PART
ftr-363	618	24	analyze	analyze	VERB
ftr-363	618	25	the	the	DET
ftr-363	618	26	benefits	benefit	NOUN
ftr-363	618	27	side	side	NOUN
ftr-363	618	28	of	of	ADP
ftr-363	618	29	the	the	DET
ftr-363	618	30	equation.111	equation.111	PROPN
ftr-363	618	31	the	the	DET
ftr-363	618	32	limitation	limitation	NOUN
ftr-363	618	33	within	within	ADP
ftr-363	618	34	section	section	NOUN
ftr-363	618	35	6103(c	6103(c	NOUN
ftr-363	618	36	)	)	PUNCT
ftr-363	618	37	stems	stem	VERB
ftr-363	618	38	principally	principally	ADV
ftr-363	618	39	from	from	ADP
ftr-363	618	40	the	the	DET
ftr-363	618	41	government	government	NOUN
ftr-363	618	42	’s	’s	PART
ftr-363	618	43	interest	interest	NOUN
ftr-363	618	44	in	in	ADP
ftr-363	618	45	protecting	protect	VERB
ftr-363	618	46	the	the	DET
ftr-363	618	47	identity	identity	NOUN
ftr-363	618	48	of	of	ADP
ftr-363	618	49	informants.112	informants.112	PRON
ftr-363	618	50	if	if	SCONJ
ftr-363	618	51	a	a	DET
ftr-363	618	52	taxpayer	taxpayer	NOUN
ftr-363	618	53	or	or	CCONJ
ftr-363	618	54	a	a	DET
ftr-363	618	55	taxpayer	taxpayer	NOUN
ftr-363	618	56	’s	’s	PART
ftr-363	618	57	designee	designee	NOUN
ftr-363	618	58	could	could	AUX
ftr-363	618	59	access	access	VERB
ftr-363	618	60	all	all	DET
ftr-363	618	61	information	information	NOUN
ftr-363	618	62	in	in	ADP
ftr-363	618	63	a	a	DET
ftr-363	618	64	taxpayer	taxpayer	NOUN
ftr-363	618	65	’s	’s	PART
ftr-363	618	66	file	file	NOUN
ftr-363	618	67	,	,	PUNCT
ftr-363	618	68	then	then	ADV
ftr-363	618	69	the	the	DET
ftr-363	618	70	taxpayer	taxpayer	NOUN
ftr-363	618	71	could	could	AUX
ftr-363	618	72	learn	learn	VERB
ftr-363	618	73	the	the	DET
ftr-363	618	74	identity	identity	NOUN
ftr-363	618	75	of	of	ADP
ftr-363	618	76	any	any	DET
ftr-363	618	77	irs	irs	PROPN
ftr-363	618	78	informants	informant	NOUN
ftr-363	618	79	who	who	PRON
ftr-363	618	80	may	may	AUX
ftr-363	618	81	have	have	AUX
ftr-363	618	82	instigated	instigate	VERB
ftr-363	618	83	investigation	investigation	NOUN
ftr-363	618	84	of	of	ADP
ftr-363	618	85	the	the	DET
ftr-363	618	86	taxpayer	taxpayer	NOUN
ftr-363	618	87	’s	’s	PART
ftr-363	618	88	return	return	NOUN
ftr-363	618	89	.	.	PUNCT
ftr-363	619	1	(	(	PUNCT
ftr-363	619	2	b	b	X
ftr-363	619	3	)	)	PUNCT
ftr-363	619	4	section	section	NOUN
ftr-363	619	5	6103(e	6103(e	NOUN
ftr-363	619	6	)	)	PUNCT
ftr-363	620	1	disclosure	disclosure	NOUN
ftr-363	620	2	to	to	ADP
ftr-363	620	3	persons	person	NOUN
ftr-363	620	4	having	have	VERB
ftr-363	620	5	a	a	DET
ftr-363	620	6	material	material	ADJ
ftr-363	620	7	interest	interest	NOUN
ftr-363	620	8	.	.	PUNCT
ftr-363	621	1	this	this	DET
ftr-363	621	2	exception	exception	NOUN
ftr-363	621	3	covers	cover	VERB
ftr-363	621	4	a	a	DET
ftr-363	621	5	variety	variety	NOUN
ftr-363	621	6	of	of	ADP
ftr-363	621	7	persons	person	NOUN
ftr-363	621	8	who	who	PRON
ftr-363	621	9	have	have	VERB
ftr-363	621	10	a	a	DET
ftr-363	621	11	material	material	ADJ
ftr-363	621	12	interest	interest	NOUN
ftr-363	621	13	in	in	ADP
ftr-363	621	14	a	a	DET
ftr-363	621	15	return	return	NOUN
ftr-363	621	16	filed	file	VERB
ftr-363	621	17	by	by	ADP
ftr-363	621	18	a	a	DET
ftr-363	621	19	taxpayer,113	taxpayer,113	PROPN
ftr-363	621	20	viz	viz	PROPN
ftr-363	621	21	.	.	PROPN
ftr-363	621	22	,	,	PUNCT
ftr-363	621	23	the	the	DET
ftr-363	621	24	taxpayer	taxpayer	NOUN
ftr-363	621	25	himself	himself	PRON
ftr-363	621	26	,	,	PUNCT
ftr-363	621	27	the	the	DET
ftr-363	621	28	taxpayer	taxpayer	NOUN
ftr-363	621	29	’s	’s	PART
ftr-363	621	30	spouse114	spouse114	PROPN
ftr-363	621	31	and	and	CCONJ
ftr-363	621	32	children,115	children,115	PROPN
ftr-363	621	33	administrators	administrator	NOUN
ftr-363	621	34	of	of	ADP
ftr-363	621	35	estates,116	estates,116	PROPN
ftr-363	621	36	trustees	trustee	NOUN
ftr-363	621	37	111	111	NUM
ftr-363	621	38	.	.	PUNCT
ftr-363	622	1	while	while	SCONJ
ftr-363	622	2	the	the	DET
ftr-363	622	3	policy	policy	NOUN
ftr-363	622	4	issue	issue	NOUN
ftr-363	622	5	here	here	ADV
ftr-363	622	6	presents	present	VERB
ftr-363	622	7	little	little	ADJ
ftr-363	622	8	challenge	challenge	NOUN
ftr-363	622	9	,	,	PUNCT
ftr-363	622	10	the	the	DET
ftr-363	622	11	administration	administration	NOUN
ftr-363	622	12	of	of	ADP
ftr-363	622	13	this	this	DET
ftr-363	622	14	provision	provision	NOUN
ftr-363	622	15	does	do	AUX
ftr-363	622	16	provide	provide	VERB
ftr-363	622	17	some	some	DET
ftr-363	622	18	challenges	challenge	NOUN
ftr-363	622	19	for	for	ADP
ftr-363	622	20	the	the	DET
ftr-363	622	21	irs	irs	PROPN
ftr-363	622	22	.	.	PUNCT
ftr-363	623	1	it	it	PRON
ftr-363	623	2	must	must	AUX
ftr-363	623	3	determine	determine	VERB
ftr-363	623	4	the	the	DET
ftr-363	623	5	form	form	NOUN
ftr-363	623	6	of	of	ADP
ftr-363	623	7	adequate	adequate	ADJ
ftr-363	623	8	consent	consent	NOUN
ftr-363	623	9	and	and	CCONJ
ftr-363	623	10	the	the	DET
ftr-363	623	11	execution	execution	NOUN
ftr-363	623	12	of	of	ADP
ftr-363	623	13	such	such	ADJ
ftr-363	623	14	consent	consent	NOUN
ftr-363	623	15	.	.	PUNCT
ftr-363	624	1	see	see	VERB
ftr-363	624	2	huckaby	huckaby	PROPN
ftr-363	624	3	v.	v.	CCONJ
ftr-363	624	4	irs	irs	PROPN
ftr-363	624	5	,	,	PUNCT
ftr-363	624	6	794	794	NUM
ftr-363	624	7	f.2d	f.2d	NUM
ftr-363	624	8	1041	1041	NUM
ftr-363	624	9	(	(	PUNCT
ftr-363	624	10	5th	5th	ADJ
ftr-363	624	11	cir	cir	NOUN
ftr-363	624	12	.	.	PROPN
ftr-363	624	13	1986	1986	NUM
ftr-363	624	14	)	)	PUNCT
ftr-363	625	1	(	(	PUNCT
ftr-363	625	2	unlawful	unlawful	ADJ
ftr-363	625	3	disclosure	disclosure	NOUN
ftr-363	625	4	based	base	VERB
ftr-363	625	5	on	on	ADP
ftr-363	625	6	oral	oral	ADJ
ftr-363	625	7	consent	consent	NOUN
ftr-363	625	8	)	)	PUNCT
ftr-363	625	9	;	;	PUNCT
ftr-363	625	10	olsen	olsen	NOUN
ftr-363	625	11	v.	v.	ADP
ftr-363	625	12	egger	egger	NOUN
ftr-363	625	13	,	,	PUNCT
ftr-363	625	14	594	594	NUM
ftr-363	625	15	f.	f.	PROPN
ftr-363	625	16	supp	supp	PROPN
ftr-363	625	17	.	.	PUNCT
ftr-363	626	1	644	644	NUM
ftr-363	626	2	(	(	PUNCT
ftr-363	626	3	s.d.n.y	s.d.n.y	PROPN
ftr-363	626	4	.	.	NOUN
ftr-363	626	5	1984	1984	NUM
ftr-363	626	6	)	)	PUNCT
ftr-363	626	7	(	(	PUNCT
ftr-363	626	8	consent	consent	VERB
ftr-363	626	9	in	in	ADP
ftr-363	626	10	divorce	divorce	NOUN
ftr-363	626	11	decree	decree	NOUN
ftr-363	626	12	not	not	PART
ftr-363	626	13	binding	bind	VERB
ftr-363	626	14	on	on	ADP
ftr-363	626	15	irs	irs	PROPN
ftr-363	626	16	)	)	PUNCT
ftr-363	626	17	;	;	PUNCT
ftr-363	626	18	tierney	tierney	PROPN
ftr-363	626	19	v.	v.	PROPN
ftr-363	626	20	schweiker	schweiker	PROPN
ftr-363	626	21	,	,	PUNCT
ftr-363	626	22	718	718	NUM
ftr-363	626	23	f.2d	f.2d	SYM
ftr-363	626	24	449	449	NUM
ftr-363	626	25	,	,	PUNCT
ftr-363	626	26	455	455	NUM
ftr-363	626	27	(	(	PUNCT
ftr-363	626	28	d.c	d.c	PROPN
ftr-363	626	29	.	.	PROPN
ftr-363	626	30	cir	cir	PROPN
ftr-363	626	31	.	.	PROPN
ftr-363	626	32	1983	1983	NUM
ftr-363	626	33	)	)	PUNCT
ftr-363	626	34	(	(	PUNCT
ftr-363	626	35	open	open	ADV
ftr-363	626	36	-	-	PUNCT
ftr-363	626	37	ended	end	VERB
ftr-363	626	38	consent	consent	NOUN
ftr-363	626	39	not	not	PART
ftr-363	626	40	valid	valid	ADJ
ftr-363	626	41	;	;	PUNCT
ftr-363	626	42	consents	consent	NOUN
ftr-363	626	43	were	be	AUX
ftr-363	626	44	coerced	coerce	VERB
ftr-363	626	45	based	base	VERB
ftr-363	626	46	on	on	ADP
ftr-363	626	47	fear	fear	NOUN
ftr-363	626	48	of	of	ADP
ftr-363	626	49	losing	lose	VERB
ftr-363	626	50	social	social	ADJ
ftr-363	626	51	security	security	NOUN
ftr-363	626	52	benefits	benefit	NOUN
ftr-363	626	53	)	)	PUNCT
ftr-363	626	54	;	;	PUNCT
ftr-363	626	55	hefti	hefti	PROPN
ftr-363	626	56	v.	v.	PROPN
ftr-363	626	57	loeb	loeb	PROPN
ftr-363	626	58	,	,	PUNCT
ftr-363	626	59	1992	1992	NUM
ftr-363	626	60	u.s	u.s	PROPN
ftr-363	626	61	.	.	PROPN
ftr-363	626	62	dist	dist	PROPN
ftr-363	626	63	.	.	PUNCT
ftr-363	627	1	lexis	lexis	NOUN
ftr-363	627	2	12644	12644	NUM
ftr-363	627	3	(	(	PUNCT
ftr-363	627	4	c.d	c.d	PROPN
ftr-363	627	5	.	.	PROPN
ftr-363	627	6	ill	ill	PROPN
ftr-363	627	7	.	.	PROPN
ftr-363	627	8	1992	1992	NUM
ftr-363	627	9	)	)	PUNCT
ftr-363	627	10	(	(	PUNCT
ftr-363	627	11	disclosure	disclosure	NOUN
ftr-363	627	12	to	to	ADP
ftr-363	627	13	one	one	NUM
ftr-363	627	14	spouse	spouse	NOUN
ftr-363	627	15	of	of	ADP
ftr-363	627	16	other	other	ADJ
ftr-363	627	17	spouse	spouse	NOUN
ftr-363	627	18	’s	’s	PART
ftr-363	627	19	separate	separate	ADJ
ftr-363	627	20	return	return	NOUN
ftr-363	627	21	for	for	ADP
ftr-363	627	22	year	year	NOUN
ftr-363	627	23	between	between	ADP
ftr-363	627	24	years	year	NOUN
ftr-363	627	25	in	in	ADP
ftr-363	627	26	which	which	PRON
ftr-363	627	27	spouses	spouse	NOUN
ftr-363	627	28	filed	file	VERB
ftr-363	627	29	joint	joint	ADJ
ftr-363	627	30	returns	return	NOUN
ftr-363	627	31	did	do	AUX
ftr-363	627	32	not	not	PART
ftr-363	627	33	violate	violate	VERB
ftr-363	627	34	§	§	PROPN
ftr-363	627	35	6103(a	6103(a	NUM
ftr-363	627	36	)	)	PUNCT
ftr-363	627	37	,	,	PUNCT
ftr-363	627	38	because	because	SCONJ
ftr-363	627	39	revenue	revenue	NOUN
ftr-363	627	40	agent	agent	NOUN
ftr-363	627	41	reasonably	reasonably	ADV
ftr-363	627	42	believed	believe	VERB
ftr-363	627	43	that	that	SCONJ
ftr-363	627	44	spouse	spouse	NOUN
ftr-363	627	45	whose	whose	DET
ftr-363	627	46	return	return	NOUN
ftr-363	627	47	was	be	AUX
ftr-363	627	48	disclosed	disclose	VERB
ftr-363	627	49	had	have	AUX
ftr-363	627	50	authorized	authorize	VERB
ftr-363	627	51	the	the	DET
ftr-363	627	52	other	other	ADJ
ftr-363	627	53	spouse	spouse	NOUN
ftr-363	627	54	to	to	PART
ftr-363	627	55	receive	receive	VERB
ftr-363	627	56	information	information	NOUN
ftr-363	627	57	)	)	PUNCT
ftr-363	627	58	;	;	PUNCT
ftr-363	627	59	ward	ward	PROPN
ftr-363	627	60	v.	v.	PROPN
ftr-363	627	61	united	united	PROPN
ftr-363	627	62	states	states	PROPN
ftr-363	627	63	,	,	PUNCT
ftr-363	627	64	973	973	NUM
ftr-363	627	65	f.	f.	PROPN
ftr-363	627	66	supp	supp	PROPN
ftr-363	627	67	.	.	PUNCT
ftr-363	628	1	996	996	NUM
ftr-363	628	2	(	(	PUNCT
ftr-363	628	3	d.	d.	PROPN
ftr-363	628	4	colo	colo	PROPN
ftr-363	628	5	.	.	PUNCT
ftr-363	629	1	1997	1997	NUM
ftr-363	629	2	)	)	PUNCT
ftr-363	629	3	(	(	PUNCT
ftr-363	629	4	disclosure	disclosure	NOUN
ftr-363	629	5	in	in	ADP
ftr-363	629	6	public	public	ADJ
ftr-363	629	7	form	form	NOUN
ftr-363	629	8	during	during	ADP
ftr-363	629	9	radio	radio	NOUN
ftr-363	629	10	broadcast	broadcast	NOUN
ftr-363	629	11	unauthorized	unauthorized	ADJ
ftr-363	629	12	because	because	SCONJ
ftr-363	629	13	consent	consent	NOUN
ftr-363	629	14	did	do	AUX
ftr-363	629	15	not	not	PART
ftr-363	629	16	designate	designate	VERB
ftr-363	629	17	persons	person	NOUN
ftr-363	629	18	to	to	PART
ftr-363	629	19	whom	whom	PRON
ftr-363	629	20	disclosure	disclosure	NOUN
ftr-363	629	21	could	could	AUX
ftr-363	629	22	be	be	AUX
ftr-363	629	23	made	make	VERB
ftr-363	629	24	)	)	PUNCT
ftr-363	629	25	.	.	PUNCT
ftr-363	630	1	112	112	NUM
ftr-363	630	2	.	.	PUNCT
ftr-363	631	1	irc	irc	AUX
ftr-363	631	2	§	§	PROPN
ftr-363	631	3	6103(d)(1	6103(d)(1	NOUN
ftr-363	631	4	)	)	PUNCT
ftr-363	631	5	(	(	PUNCT
ftr-363	631	6	“	"	PUNCT
ftr-363	631	7	[	[	X
ftr-363	631	8	s]uch	s]uch	NOUN
ftr-363	631	9	return	return	VERB
ftr-363	631	10	information	information	NOUN
ftr-363	631	11	shall	shall	AUX
ftr-363	631	12	not	not	PART
ftr-363	631	13	be	be	AUX
ftr-363	631	14	disclosed	disclose	VERB
ftr-363	631	15	to	to	ADP
ftr-363	631	16	the	the	DET
ftr-363	631	17	extent	extent	NOUN
ftr-363	631	18	that	that	SCONJ
ftr-363	631	19	the	the	DET
ftr-363	631	20	secretary	secretary	NOUN
ftr-363	631	21	determines	determine	VERB
ftr-363	631	22	that	that	SCONJ
ftr-363	631	23	such	such	ADJ
ftr-363	631	24	disclosure	disclosure	NOUN
ftr-363	631	25	would	would	AUX
ftr-363	631	26	identify	identify	VERB
ftr-363	631	27	a	a	DET
ftr-363	631	28	confidential	confidential	ADJ
ftr-363	631	29	informant	informant	NOUN
ftr-363	631	30	or	or	CCONJ
ftr-363	631	31	seriously	seriously	ADV
ftr-363	631	32	impair	impair	VERB
ftr-363	631	33	any	any	DET
ftr-363	631	34	civil	civil	ADJ
ftr-363	631	35	or	or	CCONJ
ftr-363	631	36	criminal	criminal	ADJ
ftr-363	631	37	tax	tax	NOUN
ftr-363	631	38	investigation	investigation	NOUN
ftr-363	631	39	.	.	PUNCT
ftr-363	631	40	”	"	PUNCT
ftr-363	631	41	)	)	PUNCT
ftr-363	631	42	.	.	PUNCT
ftr-363	632	1	another	another	DET
ftr-363	632	2	concern	concern	NOUN
ftr-363	632	3	is	be	AUX
ftr-363	632	4	disruption	disruption	NOUN
ftr-363	632	5	if	if	SCONJ
ftr-363	632	6	taxpayer	taxpayer	NOUN
ftr-363	632	7	invites	invite	VERB
ftr-363	632	8	persons	person	NOUN
ftr-363	632	9	to	to	PART
ftr-363	632	10	participate	participate	VERB
ftr-363	632	11	in	in	ADP
ftr-363	632	12	a	a	DET
ftr-363	632	13	meeting	meeting	NOUN
ftr-363	632	14	whose	whose	DET
ftr-363	632	15	goal	goal	NOUN
ftr-363	632	16	in	in	ADP
ftr-363	632	17	the	the	DET
ftr-363	632	18	meeting	meeting	NOUN
ftr-363	632	19	might	might	AUX
ftr-363	632	20	be	be	AUX
ftr-363	632	21	to	to	PART
ftr-363	632	22	impair	impair	VERB
ftr-363	632	23	tax	tax	NOUN
ftr-363	632	24	administration	administration	NOUN
ftr-363	632	25	.	.	PUNCT
ftr-363	633	1	see	see	AUX
ftr-363	633	2	also	also	ADV
ftr-363	633	3	united	united	PROPN
ftr-363	633	4	states	states	PROPN
ftr-363	633	5	v.	v.	ADP
ftr-363	633	6	finch	finch	PROPN
ftr-363	633	7	,	,	PUNCT
ftr-363	633	8	434	434	NUM
ftr-363	633	9	f.	f.	PROPN
ftr-363	633	10	supp	supp	PROPN
ftr-363	633	11	.	.	PUNCT
ftr-363	634	1	1085	1085	NUM
ftr-363	634	2	(	(	PUNCT
ftr-363	634	3	d.	d.	PROPN
ftr-363	634	4	colo	colo	PROPN
ftr-363	634	5	.	.	PUNCT
ftr-363	635	1	1977	1977	NUM
ftr-363	635	2	)	)	PUNCT
ftr-363	635	3	;	;	PUNCT
ftr-363	636	1	reg	reg	NOUN
ftr-363	636	2	.	.	PUNCT
ftr-363	637	1	§	§	PROPN
ftr-363	637	2	301.6103(c)-1(c	301.6103(c)-1(c	NUM
ftr-363	637	3	)	)	PUNCT
ftr-363	637	4	;	;	PUNCT
ftr-363	637	5	delegation	delegation	NOUN
ftr-363	637	6	order	order	NOUN
ftr-363	637	7	no	no	NOUN
ftr-363	637	8	.	.	NOUN
ftr-363	637	9	156	156	NUM
ftr-363	637	10	;	;	PUNCT
ftr-363	637	11	1976	1976	NUM
ftr-363	637	12	-	-	SYM
ftr-363	637	13	2	2	NUM
ftr-363	637	14	c.b	c.b	PROPN
ftr-363	637	15	.	.	PROPN
ftr-363	637	16	624	624	NUM
ftr-363	637	17	.	.	PUNCT
ftr-363	637	18	113	113	NUM
ftr-363	637	19	.	.	PUNCT
ftr-363	638	1	it	it	PRON
ftr-363	638	2	includes	include	VERB
ftr-363	638	3	return	return	NOUN
ftr-363	638	4	information	information	NOUN
ftr-363	638	5	“	"	PUNCT
ftr-363	638	6	if	if	SCONJ
ftr-363	638	7	the	the	DET
ftr-363	638	8	secretary	secretary	NOUN
ftr-363	638	9	determines	determine	VERB
ftr-363	638	10	that	that	SCONJ
ftr-363	638	11	such	such	ADJ
ftr-363	638	12	disclosure	disclosure	NOUN
ftr-363	638	13	would	would	AUX
ftr-363	638	14	not	not	PART
ftr-363	638	15	seriously	seriously	ADV
ftr-363	638	16	impair	impair	VERB
ftr-363	638	17	federal	federal	ADJ
ftr-363	638	18	tax	tax	NOUN
ftr-363	638	19	administration	administration	NOUN
ftr-363	638	20	.	.	PUNCT
ftr-363	638	21	”	"	PUNCT
ftr-363	639	1	irc	irc	PROPN
ftr-363	639	2	§	§	PROPN
ftr-363	639	3	6103(e)(7	6103(e)(7	NUM
ftr-363	639	4	)	)	PUNCT
ftr-363	639	5	.	.	PUNCT
ftr-363	640	1	114	114	NUM
ftr-363	640	2	.	.	PUNCT
ftr-363	640	3	irc	irc	PROPN
ftr-363	640	4	§	§	PROPN
ftr-363	640	5	6103(e)(1)(b	6103(e)(1)(b	PROPN
ftr-363	640	6	)	)	PUNCT
ftr-363	640	7	(	(	PUNCT
ftr-363	640	8	regarding	regard	VERB
ftr-363	640	9	joint	joint	ADJ
ftr-363	640	10	income	income	NOUN
ftr-363	640	11	tax	tax	NOUN
ftr-363	640	12	returns	return	NOUN
ftr-363	640	13	filed	file	VERB
ftr-363	640	14	by	by	ADP
ftr-363	640	15	the	the	DET
ftr-363	640	16	spouses	spouse	NOUN
ftr-363	640	17	,	,	PUNCT
ftr-363	640	18	but	but	CCONJ
ftr-363	640	19	not	not	PART
ftr-363	640	20	other	other	ADJ
ftr-363	640	21	returns	return	NOUN
ftr-363	640	22	)	)	PUNCT
ftr-363	640	23	.	.	PUNCT
ftr-363	641	1	115	115	NUM
ftr-363	641	2	.	.	PUNCT
ftr-363	642	1	irc	irc	PROPN
ftr-363	642	2	§	§	PROPN
ftr-363	642	3	6103(e)(1)(a)(iii	6103(e)(1)(a)(iii	PROPN
ftr-363	642	4	)	)	PUNCT
ftr-363	642	5	(	(	PUNCT
ftr-363	642	6	regarding	regard	VERB
ftr-363	642	7	those	those	DET
ftr-363	642	8	portions	portion	NOUN
ftr-363	642	9	of	of	ADP
ftr-363	642	10	returns	return	NOUN
ftr-363	642	11	filed	file	VERB
ftr-363	642	12	by	by	ADP
ftr-363	642	13	the	the	DET
ftr-363	642	14	child	child	NOUN
ftr-363	642	15	’s	’s	PART
ftr-363	642	16	parents	parent	NOUN
ftr-363	642	17	which	which	PRON
ftr-363	642	18	contain	contain	VERB
ftr-363	642	19	information	information	NOUN
ftr-363	642	20	necessary	necessary	ADJ
ftr-363	642	21	for	for	SCONJ
ftr-363	642	22	the	the	DET
ftr-363	642	23	child	child	NOUN
ftr-363	642	24	to	to	PART
ftr-363	642	25	comply	comply	VERB
ftr-363	642	26	with	with	ADP
ftr-363	642	27	§	§	PROPN
ftr-363	642	28	1(g	1(g	NUM
ftr-363	642	29	)	)	PUNCT
ftr-363	642	30	.	.	PUNCT
ftr-363	643	1	116	116	NUM
ftr-363	643	2	.	.	PUNCT
ftr-363	644	1	irc	irc	PROPN
ftr-363	644	2	§	§	PROPN
ftr-363	644	3	6103(e)(1)(e)(i	6103(e)(1)(e)(i	PROPN
ftr-363	644	4	)	)	PUNCT
ftr-363	644	5	.	.	PUNCT
ftr-363	645	1	heirs	heir	NOUN
ftr-363	645	2	can	can	AUX
ftr-363	645	3	also	also	ADV
ftr-363	645	4	obtain	obtain	VERB
ftr-363	645	5	tax	tax	NOUN
ftr-363	645	6	information	information	NOUN
ftr-363	645	7	from	from	ADP
ftr-363	645	8	an	an	DET
ftr-363	645	9	estate	estate	NOUN
ftr-363	645	10	tax	tax	NOUN
ftr-363	645	11	return	return	NOUN
ftr-363	645	12	to	to	ADP
ftr-363	645	13	the	the	DET
ftr-363	645	14	extent	extent	NOUN
ftr-363	645	15	that	that	SCONJ
ftr-363	645	16	the	the	DET
ftr-363	645	17	heirs	heir	NOUN
ftr-363	645	18	demonstrate	demonstrate	VERB
ftr-363	645	19	a	a	DET
ftr-363	645	20	material	material	NOUN
ftr-363	645	21	interest	interest	NOUN
ftr-363	645	22	in	in	ADP
ftr-363	645	23	the	the	DET
ftr-363	645	24	estate	estate	NOUN
ftr-363	645	25	to	to	ADP
ftr-363	645	26	the	the	DET
ftr-363	645	27	irs	irs	PROPN
ftr-363	645	28	.	.	PUNCT
ftr-363	646	1	section	section	NOUN
ftr-363	646	2	6103(e)(1)(e)(ii	6103(e)(1)(e)(ii	NUM
ftr-363	646	3	)	)	PUNCT
ftr-363	646	4	.	.	PUNCT
ftr-363	647	1	2011	2011	NUM
ftr-363	647	2	]	]	PUNCT
ftr-363	647	3	transparency	transparency	NOUN
ftr-363	647	4	in	in	ADP
ftr-363	647	5	private	private	ADJ
ftr-363	647	6	collection	collection	NOUN
ftr-363	647	7	of	of	ADP
ftr-363	647	8	federal	federal	ADJ
ftr-363	647	9	taxes	taxis	NOUN
ftr-363	647	10	791	791	NUM
ftr-363	647	11	of	of	ADP
ftr-363	647	12	trusts,117	trusts,117	PUNCT
ftr-363	647	13	trustees	trustee	NOUN
ftr-363	647	14	or	or	CCONJ
ftr-363	647	15	guardians	guardian	NOUN
ftr-363	647	16	of	of	ADP
ftr-363	647	17	incompetent	incompetent	ADJ
ftr-363	647	18	individuals,118	individuals,118	NOUN
ftr-363	647	19	executors	executor	NOUN
ftr-363	647	20	and	and	CCONJ
ftr-363	647	21	administrators,119	administrators,119	PROPN
ftr-363	647	22	receivers	receiver	NOUN
ftr-363	647	23	and	and	CCONJ
ftr-363	647	24	bankruptcy	bankruptcy	NOUN
ftr-363	647	25	trustees,120	trustees,120	NOUN
ftr-363	647	26	attorneys	attorney	NOUN
ftr-363	647	27	in	in	ADP
ftr-363	647	28	fact,121	fact,121	ADJ
ftr-363	647	29	former	former	ADJ
ftr-363	647	30	spouses,122	spouses,122	PROPN
ftr-363	647	31	and	and	CCONJ
ftr-363	647	32	responsible	responsible	ADJ
ftr-363	647	33	officers.123	officers.123	NOUN
ftr-363	647	34	due	due	ADP
ftr-363	647	35	to	to	ADP
ftr-363	647	36	the	the	DET
ftr-363	647	37	lack	lack	NOUN
ftr-363	647	38	of	of	ADP
ftr-363	647	39	a	a	DET
ftr-363	647	40	need	need	NOUN
ftr-363	647	41	to	to	PART
ftr-363	647	42	protect	protect	VERB
ftr-363	647	43	privacy	privacy	NOUN
ftr-363	647	44	,	,	PUNCT
ftr-363	647	45	the	the	DET
ftr-363	647	46	policy	policy	NOUN
ftr-363	647	47	basis	basis	NOUN
ftr-363	647	48	for	for	ADP
ftr-363	647	49	the	the	DET
ftr-363	647	50	exception	exception	NOUN
ftr-363	647	51	follows	follow	VERB
ftr-363	647	52	a	a	DET
ftr-363	647	53	similar	similar	ADJ
ftr-363	647	54	path	path	NOUN
ftr-363	647	55	as	as	ADP
ftr-363	647	56	that	that	PRON
ftr-363	647	57	in	in	ADP
ftr-363	647	58	section	section	NOUN
ftr-363	647	59	6103(c	6103(c	NOUN
ftr-363	647	60	)	)	PUNCT
ftr-363	647	61	,	,	PUNCT
ftr-363	647	62	which	which	PRON
ftr-363	647	63	involves	involve	VERB
ftr-363	647	64	the	the	DET
ftr-363	647	65	taxpayer	taxpayer	NOUN
ftr-363	647	66	’s	’s	PART
ftr-363	647	67	own	own	ADJ
ftr-363	647	68	information	information	NOUN
ftr-363	647	69	.	.	PUNCT
ftr-363	648	1	most	most	ADJ
ftr-363	648	2	of	of	ADP
ftr-363	648	3	the	the	DET
ftr-363	648	4	persons	person	NOUN
ftr-363	648	5	with	with	ADP
ftr-363	648	6	a	a	DET
ftr-363	648	7	material	material	ADJ
ftr-363	648	8	interest	interest	NOUN
ftr-363	648	9	in	in	ADP
ftr-363	648	10	the	the	DET
ftr-363	648	11	tax	tax	NOUN
ftr-363	648	12	return	return	NOUN
ftr-363	648	13	essentially	essentially	ADV
ftr-363	648	14	step	step	VERB
ftr-363	648	15	into	into	ADP
ftr-363	648	16	the	the	DET
ftr-363	648	17	taxpayer	taxpayer	NOUN
ftr-363	648	18	’s	’s	PART
ftr-363	648	19	shoes	shoe	NOUN
ftr-363	648	20	,	,	PUNCT
ftr-363	648	21	have	have	VERB
ftr-363	648	22	a	a	DET
ftr-363	648	23	direct	direct	ADJ
ftr-363	648	24	connection	connection	NOUN
ftr-363	648	25	with	with	ADP
ftr-363	648	26	the	the	DET
ftr-363	648	27	return	return	NOUN
ftr-363	648	28	,	,	PUNCT
ftr-363	648	29	or	or	CCONJ
ftr-363	648	30	have	have	VERB
ftr-363	648	31	an	an	DET
ftr-363	648	32	interest	interest	NOUN
ftr-363	648	33	in	in	ADP
ftr-363	648	34	knowing	know	VERB
ftr-363	648	35	the	the	DET
ftr-363	648	36	information	information	NOUN
ftr-363	648	37	in	in	ADP
ftr-363	648	38	order	order	NOUN
ftr-363	648	39	to	to	PART
ftr-363	648	40	make	make	VERB
ftr-363	648	41	reasoned	reason	VERB
ftr-363	648	42	decisions.124	decisions.124	NOUN
ftr-363	648	43	since	since	SCONJ
ftr-363	648	44	few	few	ADJ
ftr-363	648	45	,	,	PUNCT
ftr-363	648	46	if	if	SCONJ
ftr-363	648	47	any	any	PRON
ftr-363	648	48	,	,	PUNCT
ftr-363	648	49	privacy	privacy	NOUN
ftr-363	648	50	concerns	concern	NOUN
ftr-363	648	51	exist	exist	VERB
ftr-363	648	52	,	,	PUNCT
ftr-363	648	53	little	little	ADJ
ftr-363	648	54	effort	effort	NOUN
ftr-363	648	55	is	be	AUX
ftr-363	648	56	needed	need	VERB
ftr-363	648	57	to	to	PART
ftr-363	648	58	move	move	VERB
ftr-363	648	59	the	the	DET
ftr-363	648	60	needle	needle	NOUN
ftr-363	648	61	from	from	ADP
ftr-363	648	62	the	the	DET
ftr-363	648	63	non	non	ADJ
ftr-363	648	64	-	-	ADJ
ftr-363	648	65	disclosure	disclosure	ADJ
ftr-363	648	66	side	side	NOUN
ftr-363	648	67	to	to	ADP
ftr-363	648	68	the	the	DET
ftr-363	648	69	disclosure	disclosure	NOUN
ftr-363	648	70	side	side	NOUN
ftr-363	648	71	of	of	ADP
ftr-363	648	72	the	the	DET
ftr-363	648	73	dial	dial	NOUN
ftr-363	648	74	.	.	PUNCT
ftr-363	649	1	(	(	PUNCT
ftr-363	649	2	3	3	X
ftr-363	649	3	)	)	PUNCT
ftr-363	649	4	the	the	DET
ftr-363	649	5	remaining	remain	VERB
ftr-363	649	6	exceptions	exception	NOUN
ftr-363	649	7	to	to	ADP
ftr-363	649	8	the	the	DET
ftr-363	649	9	rule	rule	NOUN
ftr-363	649	10	of	of	ADP
ftr-363	649	11	non	non	ADJ
ftr-363	649	12	-	-	ADJ
ftr-363	649	13	disclosure	disclosure	NOUN
ftr-363	649	14	set	set	VERB
ftr-363	649	15	out	out	ADP
ftr-363	649	16	in	in	ADP
ftr-363	649	17	section	section	NOUN
ftr-363	649	18	6103(a	6103(a	NUM
ftr-363	649	19	)	)	PUNCT
ftr-363	649	20	and	and	CCONJ
ftr-363	649	21	the	the	DET
ftr-363	649	22	policy	policy	NOUN
ftr-363	649	23	explained	explain	VERB
ftr-363	649	24	by	by	ADP
ftr-363	649	25	the	the	DET
ftr-363	649	26	jct	jct	PROPN
ftr-363	649	27	report	report	NOUN
ftr-363	649	28	all	all	PRON
ftr-363	649	29	raise	raise	VERB
ftr-363	649	30	privacy	privacy	NOUN
ftr-363	649	31	concerns	concern	NOUN
ftr-363	649	32	.	.	PUNCT
ftr-363	650	1	therefore	therefore	ADV
ftr-363	650	2	,	,	PUNCT
ftr-363	650	3	they	they	PRON
ftr-363	650	4	require	require	AUX
ftr-363	650	5	applying	apply	VERB
ftr-363	650	6	a	a	DET
ftr-363	650	7	combination	combination	NOUN
ftr-363	650	8	of	of	ADP
ftr-363	650	9	factors	factor	NOUN
ftr-363	650	10	:	:	PUNCT
ftr-363	650	11	the	the	DET
ftr-363	650	12	party	party	NOUN
ftr-363	650	13	seeking	seek	VERB
ftr-363	650	14	disclosure	disclosure	NOUN
ftr-363	650	15	must	must	AUX
ftr-363	650	16	demonstrate	demonstrate	VERB
ftr-363	650	17	a	a	DET
ftr-363	650	18	compelling	compelling	ADJ
ftr-363	650	19	interest	interest	NOUN
ftr-363	650	20	;	;	PUNCT
ftr-363	650	21	benefits	benefit	VERB
ftr-363	650	22	117	117	NUM
ftr-363	650	23	.	.	PUNCT
ftr-363	651	1	irc	irc	PROPN
ftr-363	651	2	§	§	PROPN
ftr-363	651	3	6103(e)(1)(f	6103(e)(1)(f	NUM
ftr-363	651	4	)	)	PUNCT
ftr-363	651	5	.	.	PUNCT
ftr-363	652	1	beneficiaries	beneficiary	NOUN
ftr-363	652	2	of	of	ADP
ftr-363	652	3	trusts	trust	NOUN
ftr-363	652	4	can	can	AUX
ftr-363	652	5	also	also	ADV
ftr-363	652	6	obtain	obtain	VERB
ftr-363	652	7	tax	tax	NOUN
ftr-363	652	8	information	information	NOUN
ftr-363	652	9	from	from	ADP
ftr-363	652	10	a	a	DET
ftr-363	652	11	trust	trust	NOUN
ftr-363	652	12	tax	tax	NOUN
ftr-363	652	13	return	return	NOUN
ftr-363	652	14	to	to	ADP
ftr-363	652	15	the	the	DET
ftr-363	652	16	extent	extent	NOUN
ftr-363	652	17	that	that	SCONJ
ftr-363	652	18	the	the	DET
ftr-363	652	19	beneficiaries	beneficiary	NOUN
ftr-363	652	20	demonstrate	demonstrate	VERB
ftr-363	652	21	a	a	DET
ftr-363	652	22	material	material	NOUN
ftr-363	652	23	interest	interest	NOUN
ftr-363	652	24	in	in	ADP
ftr-363	652	25	the	the	DET
ftr-363	652	26	trust	trust	NOUN
ftr-363	652	27	to	to	ADP
ftr-363	652	28	the	the	DET
ftr-363	652	29	irs	irs	PROPN
ftr-363	652	30	.	.	PUNCT
ftr-363	653	1	i	i	PRON
ftr-363	653	2	d.	d.	PROPN
ftr-363	653	3	118	118	NUM
ftr-363	653	4	.	.	PUNCT
ftr-363	654	1	irc	irc	PROPN
ftr-363	654	2	§	§	PROPN
ftr-363	654	3	6103(e)(2	6103(e)(2	NOUN
ftr-363	654	4	)	)	PUNCT
ftr-363	654	5	.	.	PUNCT
ftr-363	655	1	119	119	NUM
ftr-363	655	2	.	.	PUNCT
ftr-363	655	3	irc	irc	AUX
ftr-363	655	4	§	§	PROPN
ftr-363	655	5	6103(e)(3	6103(e)(3	NUM
ftr-363	655	6	)	)	PUNCT
ftr-363	655	7	.	.	PUNCT
ftr-363	656	1	heirs	heir	NOUN
ftr-363	656	2	can	can	AUX
ftr-363	656	3	also	also	ADV
ftr-363	656	4	obtain	obtain	VERB
ftr-363	656	5	tax	tax	NOUN
ftr-363	656	6	information	information	NOUN
ftr-363	656	7	concerning	concern	VERB
ftr-363	656	8	deceased	deceased	ADJ
ftr-363	656	9	individuals	individual	NOUN
ftr-363	656	10	to	to	ADP
ftr-363	656	11	the	the	DET
ftr-363	656	12	extent	extent	NOUN
ftr-363	656	13	that	that	SCONJ
ftr-363	656	14	the	the	DET
ftr-363	656	15	heirs	heir	NOUN
ftr-363	656	16	demonstrate	demonstrate	VERB
ftr-363	656	17	a	a	DET
ftr-363	656	18	material	material	NOUN
ftr-363	656	19	interest	interest	NOUN
ftr-363	656	20	in	in	ADP
ftr-363	656	21	the	the	DET
ftr-363	656	22	information	information	NOUN
ftr-363	656	23	contained	contain	VERB
ftr-363	656	24	in	in	ADP
ftr-363	656	25	those	those	DET
ftr-363	656	26	income	income	NOUN
ftr-363	656	27	tax	tax	NOUN
ftr-363	656	28	returns	return	NOUN
ftr-363	656	29	.	.	PUNCT
ftr-363	657	1	i	i	PRON
ftr-363	657	2	d.	d.	PROPN
ftr-363	657	3	120	120	NUM
ftr-363	657	4	.	.	PUNCT
ftr-363	657	5	irc	irc	PROPN
ftr-363	657	6	§	§	PROPN
ftr-363	657	7	6103(e)(4)-(5	6103(e)(4)-(5	ADJ
ftr-363	657	8	)	)	PUNCT
ftr-363	657	9	.	.	PUNCT
ftr-363	658	1	these	these	DET
ftr-363	658	2	individuals	individual	NOUN
ftr-363	658	3	can	can	AUX
ftr-363	658	4	receive	receive	VERB
ftr-363	658	5	the	the	DET
ftr-363	658	6	returns	return	NOUN
ftr-363	658	7	filed	file	VERB
ftr-363	658	8	by	by	ADP
ftr-363	658	9	the	the	DET
ftr-363	658	10	estate	estate	NOUN
ftr-363	658	11	being	be	AUX
ftr-363	658	12	administered	administer	VERB
ftr-363	658	13	or	or	CCONJ
ftr-363	658	14	prior	prior	ADJ
ftr-363	658	15	returns	return	NOUN
ftr-363	658	16	of	of	ADP
ftr-363	658	17	the	the	DET
ftr-363	658	18	individual	individual	NOUN
ftr-363	658	19	or	or	CCONJ
ftr-363	658	20	entity	entity	NOUN
ftr-363	658	21	whose	whose	DET
ftr-363	658	22	estate	estate	NOUN
ftr-363	658	23	they	they	PRON
ftr-363	658	24	administer	administer	VERB
ftr-363	658	25	if	if	SCONJ
ftr-363	658	26	they	they	PRON
ftr-363	658	27	can	can	AUX
ftr-363	658	28	demonstrate	demonstrate	VERB
ftr-363	658	29	a	a	DET
ftr-363	658	30	material	material	NOUN
ftr-363	658	31	interest	interest	NOUN
ftr-363	658	32	in	in	ADP
ftr-363	658	33	the	the	DET
ftr-363	658	34	information	information	NOUN
ftr-363	658	35	contained	contain	VERB
ftr-363	658	36	in	in	ADP
ftr-363	658	37	the	the	DET
ftr-363	658	38	prior	prior	ADJ
ftr-363	658	39	returns	return	NOUN
ftr-363	658	40	.	.	PUNCT
ftr-363	659	1	121	121	NUM
ftr-363	659	2	.	.	PUNCT
ftr-363	660	1	irc	irc	PROPN
ftr-363	660	2	§	§	PROPN
ftr-363	660	3	6103(e)(6	6103(e)(6	NUM
ftr-363	660	4	)	)	PUNCT
ftr-363	660	5	.	.	PUNCT
ftr-363	661	1	122	122	NUM
ftr-363	661	2	.	.	PUNCT
ftr-363	661	3	irc	irc	PROPN
ftr-363	661	4	§	§	PROPN
ftr-363	661	5	6103(e)(8	6103(e)(8	PROPN
ftr-363	661	6	)	)	PUNCT
ftr-363	661	7	.	.	PUNCT
ftr-363	662	1	this	this	DET
ftr-363	662	2	exception	exception	NOUN
ftr-363	662	3	allows	allow	VERB
ftr-363	662	4	a	a	DET
ftr-363	662	5	former	former	ADJ
ftr-363	662	6	spouse	spouse	NOUN
ftr-363	662	7	to	to	PART
ftr-363	662	8	receive	receive	VERB
ftr-363	662	9	information	information	NOUN
ftr-363	662	10	concerning	concern	VERB
ftr-363	662	11	collection	collection	NOUN
ftr-363	662	12	action	action	NOUN
ftr-363	662	13	with	with	ADP
ftr-363	662	14	regard	regard	NOUN
ftr-363	662	15	to	to	ADP
ftr-363	662	16	a	a	DET
ftr-363	662	17	tax	tax	NOUN
ftr-363	662	18	liability	liability	NOUN
ftr-363	662	19	for	for	ADP
ftr-363	662	20	which	which	PRON
ftr-363	662	21	the	the	DET
ftr-363	662	22	former	former	ADJ
ftr-363	662	23	spouse	spouse	NOUN
ftr-363	662	24	is	be	AUX
ftr-363	662	25	jointly	jointly	ADV
ftr-363	662	26	liable	liable	ADJ
ftr-363	662	27	with	with	ADP
ftr-363	662	28	the	the	DET
ftr-363	662	29	taxpayer	taxpayer	NOUN
ftr-363	662	30	.	.	PUNCT
ftr-363	663	1	123	123	NUM
ftr-363	663	2	.	.	PUNCT
ftr-363	664	1	irc	irc	PROPN
ftr-363	664	2	§	§	PROPN
ftr-363	664	3	6103(e)(9	6103(e)(9	NOUN
ftr-363	664	4	)	)	PUNCT
ftr-363	664	5	.	.	PUNCT
ftr-363	665	1	this	this	DET
ftr-363	665	2	exception	exception	NOUN
ftr-363	665	3	allows	allow	VERB
ftr-363	665	4	a	a	DET
ftr-363	665	5	person	person	NOUN
ftr-363	665	6	responsible	responsible	ADJ
ftr-363	665	7	for	for	ADP
ftr-363	665	8	taxes	taxis	NOUN
ftr-363	665	9	pursuant	pursuant	ADJ
ftr-363	665	10	to	to	ADP
ftr-363	665	11	§	§	PROPN
ftr-363	665	12	6672	6672	NUM
ftr-363	665	13	to	to	PART
ftr-363	665	14	learn	learn	VERB
ftr-363	665	15	if	if	SCONJ
ftr-363	665	16	others	other	NOUN
ftr-363	665	17	have	have	AUX
ftr-363	665	18	also	also	ADV
ftr-363	665	19	been	be	AUX
ftr-363	665	20	held	hold	VERB
ftr-363	665	21	liable	liable	ADJ
ftr-363	665	22	for	for	ADP
ftr-363	665	23	the	the	DET
ftr-363	665	24	same	same	ADJ
ftr-363	665	25	penalty	penalty	NOUN
ftr-363	665	26	and	and	CCONJ
ftr-363	665	27	,	,	PUNCT
ftr-363	665	28	if	if	SCONJ
ftr-363	665	29	so	so	ADV
ftr-363	665	30	,	,	PUNCT
ftr-363	665	31	the	the	DET
ftr-363	665	32	collection	collection	NOUN
ftr-363	665	33	actions	action	NOUN
ftr-363	665	34	taken	take	VERB
ftr-363	665	35	with	with	ADP
ftr-363	665	36	respect	respect	NOUN
ftr-363	665	37	to	to	ADP
ftr-363	665	38	the	the	DET
ftr-363	665	39	other	other	ADJ
ftr-363	665	40	responsible	responsible	ADJ
ftr-363	665	41	officers	officer	NOUN
ftr-363	665	42	.	.	PUNCT
ftr-363	666	1	124	124	NUM
ftr-363	666	2	.	.	PUNCT
ftr-363	667	1	this	this	DET
ftr-363	667	2	last	last	ADJ
ftr-363	667	3	basis	basis	NOUN
ftr-363	667	4	applies	apply	VERB
ftr-363	667	5	to	to	ADP
ftr-363	667	6	responsible	responsible	ADJ
ftr-363	667	7	officers	officer	NOUN
ftr-363	667	8	.	.	PUNCT
ftr-363	668	1	the	the	DET
ftr-363	668	2	§	§	PROPN
ftr-363	668	3	6672	6672	NUM
ftr-363	668	4	liability	liability	NOUN
ftr-363	668	5	does	do	AUX
ftr-363	668	6	not	not	PART
ftr-363	668	7	strictly	strictly	ADV
ftr-363	668	8	relate	relate	VERB
ftr-363	668	9	to	to	ADP
ftr-363	668	10	a	a	DET
ftr-363	668	11	tax	tax	NOUN
ftr-363	668	12	return	return	NOUN
ftr-363	668	13	.	.	PUNCT
ftr-363	669	1	no	no	DET
ftr-363	669	2	return	return	NOUN
ftr-363	669	3	is	be	AUX
ftr-363	669	4	filed	file	VERB
ftr-363	669	5	that	that	SCONJ
ftr-363	669	6	reports	report	VERB
ftr-363	669	7	such	such	DET
ftr-363	669	8	a	a	DET
ftr-363	669	9	liability	liability	NOUN
ftr-363	669	10	.	.	PUNCT
ftr-363	670	1	rather	rather	ADV
ftr-363	670	2	,	,	PUNCT
ftr-363	670	3	the	the	DET
ftr-363	670	4	liability	liability	NOUN
ftr-363	670	5	is	be	AUX
ftr-363	670	6	derivative	derivative	ADJ
ftr-363	670	7	,	,	PUNCT
ftr-363	670	8	resulting	result	VERB
ftr-363	670	9	from	from	ADP
ftr-363	670	10	a	a	DET
ftr-363	670	11	failure	failure	NOUN
ftr-363	670	12	of	of	ADP
ftr-363	670	13	certain	certain	ADJ
ftr-363	670	14	persons	person	NOUN
ftr-363	670	15	to	to	PART
ftr-363	670	16	meet	meet	VERB
ftr-363	670	17	their	their	PRON
ftr-363	670	18	statutory	statutory	ADJ
ftr-363	670	19	obligations	obligation	NOUN
ftr-363	670	20	to	to	PART
ftr-363	670	21	collect	collect	VERB
ftr-363	670	22	and	and	CCONJ
ftr-363	670	23	pay	pay	VERB
ftr-363	670	24	over	over	ADP
ftr-363	670	25	certain	certain	ADJ
ftr-363	670	26	taxes	taxis	NOUN
ftr-363	670	27	.	.	PUNCT
ftr-363	671	1	this	this	DET
ftr-363	671	2	provision	provision	NOUN
ftr-363	671	3	,	,	PUNCT
ftr-363	671	4	like	like	ADP
ftr-363	671	5	§	§	PROPN
ftr-363	671	6	6103(e)(8	6103(e)(8	NUM
ftr-363	671	7	)	)	PUNCT
ftr-363	671	8	,	,	PUNCT
ftr-363	671	9	which	which	PRON
ftr-363	671	10	addresses	address	VERB
ftr-363	671	11	collection	collection	NOUN
ftr-363	671	12	information	information	NOUN
ftr-363	671	13	on	on	ADP
ftr-363	671	14	former	former	ADJ
ftr-363	671	15	spouses	spouse	NOUN
ftr-363	671	16	,	,	PUNCT
ftr-363	671	17	was	be	AUX
ftr-363	671	18	added	add	VERB
ftr-363	671	19	to	to	ADP
ftr-363	671	20	§	§	PROPN
ftr-363	671	21	6103	6103	NUM
ftr-363	671	22	in	in	ADP
ftr-363	671	23	1996	1996	NUM
ftr-363	671	24	.	.	PUNCT
ftr-363	672	1	by	by	ADP
ftr-363	672	2	adding	add	VERB
ftr-363	672	3	this	this	DET
ftr-363	672	4	provision	provision	NOUN
ftr-363	672	5	,	,	PUNCT
ftr-363	672	6	congress	congress	PROPN
ftr-363	672	7	acknowledged	acknowledge	VERB
ftr-363	672	8	that	that	SCONJ
ftr-363	672	9	joint	joint	ADJ
ftr-363	672	10	liability	liability	NOUN
ftr-363	672	11	creates	create	VERB
ftr-363	672	12	a	a	DET
ftr-363	672	13	need	need	NOUN
ftr-363	672	14	to	to	PART
ftr-363	672	15	know	know	VERB
ftr-363	672	16	that	that	PRON
ftr-363	672	17	overrides	override	VERB
ftr-363	672	18	individual	individual	ADJ
ftr-363	672	19	privacy	privacy	NOUN
ftr-363	672	20	concerns	concern	NOUN
ftr-363	672	21	.	.	PUNCT
ftr-363	673	1	the	the	DET
ftr-363	673	2	policy	policy	NOUN
ftr-363	673	3	reasons	reason	NOUN
ftr-363	673	4	behind	behind	ADP
ftr-363	673	5	this	this	DET
ftr-363	673	6	provision	provision	NOUN
ftr-363	673	7	are	be	AUX
ftr-363	673	8	distinct	distinct	ADJ
ftr-363	673	9	from	from	ADP
ftr-363	673	10	most	most	ADJ
ftr-363	673	11	other	other	ADJ
ftr-363	673	12	material	material	NOUN
ftr-363	673	13	disclosures	disclosure	NOUN
ftr-363	673	14	in	in	ADP
ftr-363	673	15	that	that	SCONJ
ftr-363	673	16	the	the	DET
ftr-363	673	17	need	need	NOUN
ftr-363	673	18	for	for	ADP
ftr-363	673	19	information	information	NOUN
ftr-363	673	20	actually	actually	ADV
ftr-363	673	21	outweighs	outweigh	VERB
ftr-363	673	22	the	the	DET
ftr-363	673	23	individual	individual	NOUN
ftr-363	673	24	’s	’s	PART
ftr-363	673	25	privacy	privacy	NOUN
ftr-363	673	26	concerns	concern	NOUN
ftr-363	673	27	,	,	PUNCT
ftr-363	673	28	rather	rather	ADV
ftr-363	673	29	than	than	ADP
ftr-363	673	30	the	the	DET
ftr-363	673	31	requesting	request	VERB
ftr-363	673	32	party	party	NOUN
ftr-363	673	33	eliminating	eliminate	VERB
ftr-363	673	34	privacy	privacy	NOUN
ftr-363	673	35	concerns	concern	NOUN
ftr-363	673	36	by	by	ADP
ftr-363	673	37	stepping	step	VERB
ftr-363	673	38	into	into	ADP
ftr-363	673	39	the	the	DET
ftr-363	673	40	taxpayer	taxpayer	NOUN
ftr-363	673	41	’s	’s	PART
ftr-363	673	42	shoes	shoe	NOUN
ftr-363	673	43	.	.	PUNCT
ftr-363	674	1	while	while	SCONJ
ftr-363	674	2	the	the	DET
ftr-363	674	3	information	information	NOUN
ftr-363	674	4	disclosure	disclosure	NOUN
ftr-363	674	5	is	be	AUX
ftr-363	674	6	based	base	VERB
ftr-363	674	7	on	on	ADP
ftr-363	674	8	a	a	DET
ftr-363	674	9	material	material	NOUN
ftr-363	674	10	interest	interest	NOUN
ftr-363	674	11	,	,	PUNCT
ftr-363	674	12	the	the	DET
ftr-363	674	13	nature	nature	NOUN
ftr-363	674	14	of	of	ADP
ftr-363	674	15	the	the	DET
ftr-363	674	16	material	material	NOUN
ftr-363	674	17	interest	interest	NOUN
ftr-363	674	18	here	here	ADV
ftr-363	674	19	differs	differ	VERB
ftr-363	674	20	from	from	ADP
ftr-363	674	21	that	that	PRON
ftr-363	674	22	of	of	ADP
ftr-363	674	23	most	most	ADJ
ftr-363	674	24	of	of	ADP
ftr-363	674	25	the	the	DET
ftr-363	674	26	persons	person	NOUN
ftr-363	674	27	on	on	ADP
ftr-363	674	28	this	this	DET
ftr-363	674	29	list	list	NOUN
ftr-363	674	30	.	.	PUNCT
ftr-363	675	1	(	(	PUNCT
ftr-363	675	2	disclosure	disclosure	NOUN
ftr-363	675	3	to	to	ADP
ftr-363	675	4	a	a	DET
ftr-363	675	5	child	child	NOUN
ftr-363	675	6	for	for	ADP
ftr-363	675	7	compliance	compliance	NOUN
ftr-363	675	8	with	with	ADP
ftr-363	675	9	§	§	PROPN
ftr-363	675	10	1(g	1(g	NUM
ftr-363	675	11	)	)	PUNCT
ftr-363	675	12	and	and	CCONJ
ftr-363	675	13	disclosure	disclosure	NOUN
ftr-363	675	14	to	to	ADP
ftr-363	675	15	a	a	DET
ftr-363	675	16	spouse	spouse	NOUN
ftr-363	675	17	concerning	concern	VERB
ftr-363	675	18	collection	collection	NOUN
ftr-363	675	19	on	on	ADP
ftr-363	675	20	a	a	DET
ftr-363	675	21	joint	joint	ADJ
ftr-363	675	22	return	return	NOUN
ftr-363	675	23	also	also	ADV
ftr-363	675	24	fall	fall	VERB
ftr-363	675	25	within	within	ADP
ftr-363	675	26	this	this	DET
ftr-363	675	27	basis	basis	NOUN
ftr-363	675	28	for	for	ADP
ftr-363	675	29	an	an	DET
ftr-363	675	30	exception	exception	NOUN
ftr-363	675	31	.	.	PUNCT
ftr-363	675	32	)	)	PUNCT
ftr-363	676	1	792	792	NUM
ftr-363	676	2	florida	florida	PROPN
ftr-363	676	3	tax	tax	NOUN
ftr-363	676	4	review	review	NOUN
ftr-363	676	5	[	[	X
ftr-363	676	6	vol	vol	NOUN
ftr-363	676	7	.	.	PUNCT
ftr-363	676	8	10:10	10:10	NUM
ftr-363	676	9	must	must	AUX
ftr-363	676	10	exceed	exceed	VERB
ftr-363	676	11	the	the	DET
ftr-363	676	12	costs	cost	NOUN
ftr-363	676	13	;	;	PUNCT
ftr-363	676	14	and	and	CCONJ
ftr-363	676	15	rules	rule	NOUN
ftr-363	676	16	must	must	AUX
ftr-363	676	17	exist	exist	VERB
ftr-363	676	18	to	to	PART
ftr-363	676	19	limit	limit	VERB
ftr-363	676	20	further	further	ADJ
ftr-363	676	21	disclosure	disclosure	NOUN
ftr-363	676	22	.	.	PUNCT
ftr-363	677	1	these	these	DET
ftr-363	677	2	tests	test	NOUN
ftr-363	677	3	are	be	AUX
ftr-363	677	4	met	meet	VERB
ftr-363	677	5	in	in	ADP
ftr-363	677	6	each	each	PRON
ftr-363	677	7	of	of	ADP
ftr-363	677	8	the	the	DET
ftr-363	677	9	exceptions	exception	NOUN
ftr-363	677	10	to	to	ADP
ftr-363	677	11	the	the	DET
ftr-363	677	12	general	general	ADJ
ftr-363	677	13	rule	rule	NOUN
ftr-363	677	14	of	of	ADP
ftr-363	677	15	non	non	ADJ
ftr-363	677	16	-	-	ADJ
ftr-363	677	17	disclosure	disclosure	NOUN
ftr-363	677	18	set	set	VERB
ftr-363	677	19	out	out	ADP
ftr-363	677	20	in	in	ADP
ftr-363	677	21	the	the	DET
ftr-363	677	22	subsections	subsection	NOUN
ftr-363	677	23	of	of	ADP
ftr-363	677	24	section	section	NOUN
ftr-363	677	25	6103	6103	NUM
ftr-363	677	26	.	.	PUNCT
ftr-363	678	1	because	because	SCONJ
ftr-363	678	2	these	these	DET
ftr-363	678	3	disclosures	disclosure	NOUN
ftr-363	678	4	implicate	implicate	VERB
ftr-363	678	5	privacy	privacy	NOUN
ftr-363	678	6	interests	interest	NOUN
ftr-363	678	7	,	,	PUNCT
ftr-363	678	8	the	the	DET
ftr-363	678	9	reason	reason	NOUN
ftr-363	678	10	for	for	ADP
ftr-363	678	11	disclosure	disclosure	NOUN
ftr-363	678	12	must	must	AUX
ftr-363	678	13	be	be	AUX
ftr-363	678	14	sufficiently	sufficiently	ADV
ftr-363	678	15	compelling	compelling	ADJ
ftr-363	678	16	to	to	PART
ftr-363	678	17	move	move	VERB
ftr-363	678	18	the	the	DET
ftr-363	678	19	dial	dial	NOUN
ftr-363	678	20	over	over	ADP
ftr-363	678	21	to	to	ADP
ftr-363	678	22	the	the	DET
ftr-363	678	23	disclosure	disclosure	NOUN
ftr-363	678	24	side	side	NOUN
ftr-363	678	25	.	.	PUNCT
ftr-363	679	1	as	as	SCONJ
ftr-363	679	2	will	will	AUX
ftr-363	679	3	be	be	AUX
ftr-363	679	4	seen	see	VERB
ftr-363	679	5	with	with	ADP
ftr-363	679	6	each	each	DET
ftr-363	679	7	exception	exception	NOUN
ftr-363	679	8	discussed	discuss	VERB
ftr-363	679	9	below	below	ADV
ftr-363	679	10	,	,	PUNCT
ftr-363	679	11	applying	apply	VERB
ftr-363	679	12	the	the	DET
ftr-363	679	13	four	four	NUM
ftr-363	679	14	-	-	PUNCT
ftr-363	679	15	step	step	NOUN
ftr-363	679	16	test	test	NOUN
ftr-363	679	17	outlined	outline	VERB
ftr-363	679	18	above	above	ADV
ftr-363	679	19	provides	provide	VERB
ftr-363	679	20	a	a	DET
ftr-363	679	21	clear	clear	ADJ
ftr-363	679	22	demonstration	demonstration	NOUN
ftr-363	679	23	of	of	ADP
ftr-363	679	24	the	the	DET
ftr-363	679	25	underlying	underlie	VERB
ftr-363	679	26	policy	policy	NOUN
ftr-363	679	27	reasons	reason	NOUN
ftr-363	679	28	for	for	ADP
ftr-363	679	29	disclosure	disclosure	NOUN
ftr-363	679	30	:	:	PUNCT
ftr-363	679	31	(	(	PUNCT
ftr-363	679	32	a	a	X
ftr-363	679	33	)	)	PUNCT
ftr-363	679	34	section	section	NOUN
ftr-363	679	35	6103(d	6103(d	NOUN
ftr-363	679	36	)	)	PUNCT
ftr-363	679	37	disclosure	disclosure	NOUN
ftr-363	679	38	to	to	ADP
ftr-363	679	39	state	state	NOUN
ftr-363	679	40	tax	tax	NOUN
ftr-363	679	41	officials	official	NOUN
ftr-363	679	42	and	and	CCONJ
ftr-363	679	43	law	law	NOUN
ftr-363	679	44	enforcement	enforcement	NOUN
ftr-363	679	45	agencies.125	agencies.125	CCONJ
ftr-363	679	46	this	this	DET
ftr-363	679	47	exception	exception	NOUN
ftr-363	679	48	fully	fully	ADV
ftr-363	679	49	discloses	disclose	VERB
ftr-363	679	50	both	both	DET
ftr-363	679	51	returns	return	NOUN
ftr-363	679	52	and	and	CCONJ
ftr-363	679	53	return	return	VERB
ftr-363	679	54	information	information	NOUN
ftr-363	679	55	,	,	PUNCT
ftr-363	679	56	the	the	DET
ftr-363	679	57	broadest	broad	ADJ
ftr-363	679	58	possible	possible	ADJ
ftr-363	679	59	array	array	NOUN
ftr-363	679	60	of	of	ADP
ftr-363	679	61	information	information	NOUN
ftr-363	679	62	,	,	PUNCT
ftr-363	679	63	to	to	ADP
ftr-363	679	64	a	a	DET
ftr-363	679	65	limited	limited	ADJ
ftr-363	679	66	party	party	NOUN
ftr-363	679	67	—	—	PUNCT
ftr-363	679	68	state	state	NOUN
ftr-363	679	69	and	and	CCONJ
ftr-363	679	70	local	local	ADJ
ftr-363	679	71	taxing	tax	VERB
ftr-363	679	72	agencies	agency	NOUN
ftr-363	679	73	.	.	PUNCT
ftr-363	680	1	disclosure	disclosure	NOUN
ftr-363	680	2	to	to	ADP
ftr-363	680	3	this	this	DET
ftr-363	680	4	limited	limited	ADJ
ftr-363	680	5	party	party	NOUN
ftr-363	680	6	fully	fully	ADV
ftr-363	680	7	implicates	implicate	VERB
ftr-363	680	8	all	all	DET
ftr-363	680	9	privacy	privacy	NOUN
ftr-363	680	10	concerns	concern	NOUN
ftr-363	680	11	and	and	CCONJ
ftr-363	680	12	has	have	AUX
ftr-363	680	13	drawn	draw	VERB
ftr-363	680	14	many	many	ADJ
ftr-363	680	15	lawsuits	lawsuit	NOUN
ftr-363	680	16	over	over	ADP
ftr-363	680	17	concerns	concern	NOUN
ftr-363	680	18	of	of	ADP
ftr-363	680	19	lost	lose	VERB
ftr-363	680	20	privacy.126	privacy.126	NOUN
ftr-363	680	21	the	the	DET
ftr-363	680	22	privacy	privacy	NOUN
ftr-363	680	23	issues	issue	NOUN
ftr-363	680	24	here	here	ADV
ftr-363	680	25	affect	affect	VERB
ftr-363	680	26	both	both	DET
ftr-363	680	27	individuals	individual	NOUN
ftr-363	680	28	and	and	CCONJ
ftr-363	680	29	entities	entity	NOUN
ftr-363	680	30	,	,	PUNCT
ftr-363	680	31	implicating	implicate	VERB
ftr-363	680	32	heightened	heightened	ADJ
ftr-363	680	33	scrutiny	scrutiny	NOUN
ftr-363	680	34	of	of	ADP
ftr-363	680	35	this	this	DET
ftr-363	680	36	exception	exception	NOUN
ftr-363	680	37	.	.	PUNCT
ftr-363	681	1	the	the	DET
ftr-363	681	2	cost	cost	NOUN
ftr-363	681	3	of	of	ADP
ftr-363	681	4	this	this	DET
ftr-363	681	5	disclosure	disclosure	NOUN
ftr-363	681	6	does	do	AUX
ftr-363	681	7	not	not	PART
ftr-363	681	8	outweigh	outweigh	VERB
ftr-363	681	9	the	the	DET
ftr-363	681	10	benefits	benefit	NOUN
ftr-363	681	11	because	because	SCONJ
ftr-363	681	12	the	the	DET
ftr-363	681	13	taxpayer	taxpayer	NOUN
ftr-363	681	14	incurs	incur	VERB
ftr-363	681	15	no	no	DET
ftr-363	681	16	direct	direct	ADJ
ftr-363	681	17	dollar	dollar	NOUN
ftr-363	681	18	cost	cost	NOUN
ftr-363	681	19	.	.	PUNCT
ftr-363	682	1	the	the	DET
ftr-363	682	2	information	information	NOUN
ftr-363	682	3	transfer	transfer	NOUN
ftr-363	682	4	takes	take	VERB
ftr-363	682	5	place	place	NOUN
ftr-363	682	6	directly	directly	ADV
ftr-363	682	7	,	,	PUNCT
ftr-363	682	8	usually	usually	ADV
ftr-363	682	9	electronically	electronically	ADV
ftr-363	682	10	,	,	PUNCT
ftr-363	682	11	between	between	ADP
ftr-363	682	12	the	the	DET
ftr-363	682	13	irs	irs	PROPN
ftr-363	682	14	and	and	CCONJ
ftr-363	682	15	the	the	DET
ftr-363	682	16	receiving	receive	VERB
ftr-363	682	17	state	state	NOUN
ftr-363	682	18	or	or	CCONJ
ftr-363	682	19	local	local	ADJ
ftr-363	682	20	entity.127	entity.127	NOUN
ftr-363	682	21	the	the	DET
ftr-363	682	22	states	state	NOUN
ftr-363	682	23	perceive	perceive	VERB
ftr-363	682	24	a	a	DET
ftr-363	682	25	significant	significant	ADJ
ftr-363	682	26	benefit	benefit	NOUN
ftr-363	682	27	in	in	ADP
ftr-363	682	28	receiving	receive	VERB
ftr-363	682	29	this	this	DET
ftr-363	682	30	information.128	information.128	NOUN
ftr-363	682	31	this	this	DET
ftr-363	682	32	disclosure	disclosure	NOUN
ftr-363	682	33	will	will	AUX
ftr-363	682	34	not	not	PART
ftr-363	682	35	cause	cause	VERB
ftr-363	682	36	misunderstanding	misunderstanding	NOUN
ftr-363	682	37	because	because	SCONJ
ftr-363	682	38	the	the	DET
ftr-363	682	39	recipients	recipient	NOUN
ftr-363	682	40	of	of	ADP
ftr-363	682	41	the	the	DET
ftr-363	682	42	information	information	NOUN
ftr-363	682	43	are	be	AUX
ftr-363	682	44	tax	tax	NOUN
ftr-363	682	45	collectors	collector	NOUN
ftr-363	682	46	with	with	ADP
ftr-363	682	47	specific	specific	ADJ
ftr-363	682	48	knowledge	knowledge	NOUN
ftr-363	682	49	and	and	CCONJ
ftr-363	682	50	interest	interest	NOUN
ftr-363	682	51	in	in	ADP
ftr-363	682	52	the	the	DET
ftr-363	682	53	information	information	NOUN
ftr-363	682	54	.	.	PUNCT
ftr-363	683	1	disclosure	disclosure	NOUN
ftr-363	683	2	of	of	ADP
ftr-363	683	3	tax	tax	NOUN
ftr-363	683	4	return	return	NOUN
ftr-363	683	5	information	information	NOUN
ftr-363	683	6	to	to	ADP
ftr-363	683	7	the	the	DET
ftr-363	683	8	state	state	NOUN
ftr-363	683	9	taxing	tax	VERB
ftr-363	683	10	authorities	authority	NOUN
ftr-363	683	11	raises	raise	VERB
ftr-363	683	12	the	the	DET
ftr-363	683	13	traditional	traditional	ADJ
ftr-363	683	14	privacy	privacy	NOUN
ftr-363	683	15	concerns	concern	NOUN
ftr-363	683	16	;	;	PUNCT
ftr-363	683	17	however	however	ADV
ftr-363	683	18	,	,	PUNCT
ftr-363	683	19	none	none	NOUN
ftr-363	683	20	of	of	ADP
ftr-363	683	21	the	the	DET
ftr-363	683	22	other	other	ADJ
ftr-363	683	23	factors	factor	NOUN
ftr-363	683	24	125	125	NUM
ftr-363	683	25	.	.	PUNCT
ftr-363	684	1	see	see	VERB
ftr-363	684	2	irs	irs	PROPN
ftr-363	684	3	,	,	PUNCT
ftr-363	684	4	disclosure	disclosure	NOUN
ftr-363	684	5	litigation	litigation	NOUN
ftr-363	684	6	reference	reference	NOUN
ftr-363	684	7	book	book	NOUN
ftr-363	684	8	8	8	NUM
ftr-363	684	9	-	-	SYM
ftr-363	684	10	2	2	NUM
ftr-363	684	11	to	to	PART
ftr-363	684	12	-5	-5	VERB
ftr-363	684	13	(	(	PUNCT
ftr-363	684	14	providing	provide	VERB
ftr-363	684	15	cases	case	NOUN
ftr-363	684	16	and	and	CCONJ
ftr-363	684	17	details	detail	NOUN
ftr-363	684	18	on	on	ADP
ftr-363	684	19	form	form	NOUN
ftr-363	684	20	of	of	ADP
ftr-363	684	21	disclosure	disclosure	NOUN
ftr-363	684	22	)	)	PUNCT
ftr-363	684	23	;	;	PUNCT
ftr-363	684	24	see	see	VERB
ftr-363	684	25	also	also	ADV
ftr-363	684	26	jct	jct	PROPN
ftr-363	684	27	report	report	NOUN
ftr-363	684	28	(	(	PUNCT
ftr-363	684	29	vol	vol	NOUN
ftr-363	684	30	.	.	PUNCT
ftr-363	685	1	i	i	PRON
ftr-363	685	2	)	)	PUNCT
ftr-363	685	3	,	,	PUNCT
ftr-363	685	4	supra	supra	PROPN
ftr-363	685	5	note	note	NOUN
ftr-363	685	6	10	10	NUM
ftr-363	685	7	,	,	PUNCT
ftr-363	685	8	at	at	ADP
ftr-363	685	9	163	163	NUM
ftr-363	685	10	.	.	PUNCT
ftr-363	686	1	126	126	NUM
ftr-363	686	2	.	.	PUNCT
ftr-363	687	1	see	see	VERB
ftr-363	687	2	,	,	PUNCT
ftr-363	687	3	e.g.	e.g.	ADV
ftr-363	687	4	,	,	PUNCT
ftr-363	687	5	long	long	ADV
ftr-363	687	6	v.	v.	ADP
ftr-363	687	7	united	united	PROPN
ftr-363	687	8	states	states	PROPN
ftr-363	687	9	,	,	PUNCT
ftr-363	687	10	972	972	NUM
ftr-363	687	11	f.2d	f.2d	SYM
ftr-363	687	12	1174	1174	NUM
ftr-363	687	13	(	(	PUNCT
ftr-363	687	14	10th	10th	ADJ
ftr-363	687	15	cir	cir	NOUN
ftr-363	687	16	.	.	PROPN
ftr-363	687	17	1992	1992	NUM
ftr-363	687	18	)	)	PUNCT
ftr-363	687	19	;	;	PUNCT
ftr-363	688	1	smith	smith	PROPN
ftr-363	688	2	v.	v.	PROPN
ftr-363	688	3	united	united	PROPN
ftr-363	688	4	states	states	PROPN
ftr-363	688	5	,	,	PUNCT
ftr-363	688	6	964	964	NUM
ftr-363	688	7	f.2d	f.2d	ADP
ftr-363	688	8	630	630	NUM
ftr-363	688	9	(	(	PUNCT
ftr-363	688	10	7th	7th	ADJ
ftr-363	688	11	cir	cir	NOUN
ftr-363	688	12	.	.	PROPN
ftr-363	688	13	1992	1992	NUM
ftr-363	688	14	)	)	PUNCT
ftr-363	688	15	;	;	PUNCT
ftr-363	688	16	bator	bator	NOUN
ftr-363	688	17	v.	v.	ADP
ftr-363	688	18	irs	irs	PROPN
ftr-363	688	19	,	,	PUNCT
ftr-363	688	20	89	89	NUM
ftr-363	688	21	-	-	SYM
ftr-363	688	22	1	1	NUM
ftr-363	688	23	u.s	u.s	PROPN
ftr-363	688	24	.	.	PROPN
ftr-363	688	25	tax	tax	PROPN
ftr-363	688	26	cas	cas	PROPN
ftr-363	688	27	.	.	PROPN
ftr-363	688	28	¶	¶	PROPN
ftr-363	688	29	9138	9138	NUM
ftr-363	688	30	(	(	PUNCT
ftr-363	688	31	d.	d.	PROPN
ftr-363	688	32	nev	nev	PROPN
ftr-363	688	33	.	.	PROPN
ftr-363	688	34	1988	1988	NUM
ftr-363	688	35	)	)	PUNCT
ftr-363	688	36	,	,	PUNCT
ftr-363	688	37	aff’d	aff’d	VERB
ftr-363	688	38	without	without	ADP
ftr-363	688	39	published	publish	VERB
ftr-363	688	40	opinion	opinion	NOUN
ftr-363	688	41	sub	sub	PROPN
ftr-363	688	42	nom	nom	PROPN
ftr-363	688	43	,	,	PUNCT
ftr-363	688	44	bator	bator	NOUN
ftr-363	688	45	v.	v.	PROPN
ftr-363	688	46	united	united	PROPN
ftr-363	688	47	states	states	PROPN
ftr-363	688	48	,	,	PUNCT
ftr-363	688	49	899	899	NUM
ftr-363	688	50	f.2d	f.2d	NOUN
ftr-363	688	51	1224	1224	NUM
ftr-363	688	52	,	,	PUNCT
ftr-363	688	53	1990	1990	NUM
ftr-363	688	54	wl	wl	NOUN
ftr-363	688	55	40300	40300	NUM
ftr-363	688	56	(	(	PUNCT
ftr-363	688	57	9th	9th	ADJ
ftr-363	688	58	cir	cir	NOUN
ftr-363	688	59	.	.	PUNCT
ftr-363	688	60	1990	1990	NUM
ftr-363	688	61	)	)	PUNCT
ftr-363	688	62	;	;	PUNCT
ftr-363	688	63	rueckert	rueckert	PROPN
ftr-363	688	64	v.	v.	ADP
ftr-363	688	65	irs	irs	PROPN
ftr-363	688	66	,	,	PUNCT
ftr-363	688	67	775	775	NUM
ftr-363	688	68	f.2d	f.2d	SYM
ftr-363	688	69	208	208	NUM
ftr-363	688	70	(	(	PUNCT
ftr-363	688	71	7th	7th	ADJ
ftr-363	688	72	cir	cir	NOUN
ftr-363	688	73	.	.	PUNCT
ftr-363	688	74	1985	1985	NUM
ftr-363	688	75	)	)	PUNCT
ftr-363	688	76	;	;	PUNCT
ftr-363	689	1	taylor	taylor	PROPN
ftr-363	689	2	v.	v.	PROPN
ftr-363	689	3	united	united	PROPN
ftr-363	689	4	states	states	PROPN
ftr-363	689	5	,	,	PUNCT
ftr-363	689	6	106	106	NUM
ftr-363	689	7	f.3d	f.3d	NUM
ftr-363	689	8	833	833	NUM
ftr-363	689	9	(	(	PUNCT
ftr-363	689	10	8th	8th	ADJ
ftr-363	689	11	cir	cir	NOUN
ftr-363	689	12	.	.	PUNCT
ftr-363	689	13	1997	1997	NUM
ftr-363	689	14	)	)	PUNCT
ftr-363	689	15	;	;	PUNCT
ftr-363	689	16	white	white	PROPN
ftr-363	689	17	v.	v.	PROPN
ftr-363	689	18	commissioner	commissioner	PROPN
ftr-363	689	19	,	,	PUNCT
ftr-363	689	20	537	537	NUM
ftr-363	689	21	f.	f.	PROPN
ftr-363	689	22	supp	supp	PROPN
ftr-363	689	23	.	.	PUNCT
ftr-363	690	1	679	679	NUM
ftr-363	690	2	(	(	PUNCT
ftr-363	690	3	d.	d.	PROPN
ftr-363	690	4	colo	colo	PROPN
ftr-363	690	5	.	.	PUNCT
ftr-363	691	1	1982	1982	NUM
ftr-363	691	2	)	)	PUNCT
ftr-363	691	3	;	;	PUNCT
ftr-363	691	4	loomis	loomis	PROPN
ftr-363	691	5	v.	v.	PROPN
ftr-363	691	6	irs	irs	PROPN
ftr-363	691	7	,	,	PUNCT
ftr-363	691	8	81	81	NUM
ftr-363	691	9	-	-	SYM
ftr-363	691	10	1	1	NUM
ftr-363	691	11	u.s	u.s	PROPN
ftr-363	691	12	.	.	PROPN
ftr-363	691	13	tax	tax	PROPN
ftr-363	691	14	cas	cas	PROPN
ftr-363	691	15	.	.	PROPN
ftr-363	691	16	¶	¶	PROPN
ftr-363	691	17	9341	9341	NUM
ftr-363	691	18	(	(	PUNCT
ftr-363	691	19	d.	d.	PROPN
ftr-363	691	20	colo	colo	PROPN
ftr-363	691	21	.	.	PUNCT
ftr-363	691	22	1981	1981	NUM
ftr-363	691	23	)	)	PUNCT
ftr-363	691	24	;	;	PUNCT
ftr-363	692	1	davis	davis	PROPN
ftr-363	692	2	v.	v.	PROPN
ftr-363	692	3	united	united	PROPN
ftr-363	692	4	states	states	PROPN
ftr-363	692	5	,	,	PUNCT
ftr-363	692	6	80	80	NUM
ftr-363	692	7	-	-	SYM
ftr-363	692	8	2	2	NUM
ftr-363	692	9	u.s	u.s	PROPN
ftr-363	692	10	.	.	PROPN
ftr-363	692	11	tax	tax	PROPN
ftr-363	692	12	cas	cas	PROPN
ftr-363	692	13	.	.	PROPN
ftr-363	692	14	¶	¶	PROPN
ftr-363	692	15	9794	9794	NUM
ftr-363	692	16	(	(	PUNCT
ftr-363	692	17	d.	d.	PROPN
ftr-363	692	18	mass	mass	PROPN
ftr-363	692	19	.	.	PUNCT
ftr-363	692	20	1980	1980	NUM
ftr-363	692	21	)	)	PUNCT
ftr-363	692	22	.	.	PUNCT
ftr-363	693	1	127	127	NUM
ftr-363	693	2	.	.	PUNCT
ftr-363	694	1	see	see	VERB
ftr-363	694	2	irs	irs	PROPN
ftr-363	694	3	,	,	PUNCT
ftr-363	694	4	electronic	electronic	ADJ
ftr-363	694	5	data	datum	NOUN
ftr-363	694	6	exchange	exchange	PROPN
ftr-363	694	7	pilot	pilot	NOUN
ftr-363	694	8	project	project	NOUN
ftr-363	694	9	(	(	PUNCT
ftr-363	694	10	eds	ed	NOUN
ftr-363	694	11	)	)	PUNCT
ftr-363	694	12	,	,	PUNCT
ftr-363	694	13	http://www.irs.gov/privacy/article/0,,id=132017,00.html	http://www.irs.gov/privacy/article/0,,id=132017,00.html	PROPN
ftr-363	694	14	(	(	PUNCT
ftr-363	694	15	last	last	ADV
ftr-363	694	16	visited	visit	VERB
ftr-363	694	17	oct	oct	PROPN
ftr-363	694	18	.	.	PROPN
ftr-363	694	19	16	16	NUM
ftr-363	694	20	,	,	PUNCT
ftr-363	694	21	2010	2010	NUM
ftr-363	694	22	)	)	PUNCT
ftr-363	694	23	.	.	PUNCT
ftr-363	695	1	128	128	NUM
ftr-363	695	2	.	.	PUNCT
ftr-363	696	1	california	california	PROPN
ftr-363	696	2	uses	use	VERB
ftr-363	696	3	federal	federal	ADJ
ftr-363	696	4	tax	tax	NOUN
ftr-363	696	5	information	information	NOUN
ftr-363	696	6	to	to	ADP
ftr-363	696	7	“	"	PUNCT
ftr-363	696	8	[	[	X
ftr-363	696	9	l]ocate	l]ocate	ADJ
ftr-363	696	10	tax	tax	NOUN
ftr-363	696	11	debtors	debtor	NOUN
ftr-363	696	12	,	,	PUNCT
ftr-363	696	13	especially	especially	ADV
ftr-363	696	14	those	those	PRON
ftr-363	696	15	who	who	PRON
ftr-363	696	16	are	be	AUX
ftr-363	696	17	out	out	ADP
ftr-363	696	18	of	of	ADP
ftr-363	696	19	state	state	NOUN
ftr-363	696	20	and	and	CCONJ
ftr-363	696	21	can	can	AUX
ftr-363	696	22	not	not	PART
ftr-363	696	23	be	be	AUX
ftr-363	696	24	located	locate	VERB
ftr-363	696	25	through	through	ADP
ftr-363	696	26	the	the	DET
ftr-363	696	27	post	post	NOUN
ftr-363	696	28	office	office	NOUN
ftr-363	696	29	or	or	CCONJ
ftr-363	696	30	other	other	ADJ
ftr-363	696	31	skip	skip	ADJ
ftr-363	696	32	tracing	trace	VERB
ftr-363	696	33	methods	method	NOUN
ftr-363	696	34	,	,	PUNCT
ftr-363	696	35	”	"	PUNCT
ftr-363	696	36	to	to	ADP
ftr-363	696	37	“	"	PUNCT
ftr-363	696	38	[	[	X
ftr-363	696	39	i]dentify	i]dentify	VERB
ftr-363	696	40	the	the	DET
ftr-363	696	41	amount	amount	NOUN
ftr-363	696	42	and	and	CCONJ
ftr-363	696	43	sources	source	NOUN
ftr-363	696	44	of	of	ADP
ftr-363	696	45	tax	tax	NOUN
ftr-363	696	46	debtors	debtor	NOUN
ftr-363	696	47	’	’	PART
ftr-363	696	48	assets	asset	NOUN
ftr-363	696	49	,	,	PUNCT
ftr-363	696	50	”	"	PUNCT
ftr-363	696	51	and	and	CCONJ
ftr-363	696	52	to	to	ADP
ftr-363	696	53	“	"	PUNCT
ftr-363	696	54	[	[	X
ftr-363	696	55	v]erify	v]erify	VERB
ftr-363	696	56	the	the	DET
ftr-363	696	57	accuracy	accuracy	NOUN
ftr-363	696	58	of	of	ADP
ftr-363	696	59	taxpayer	taxpayer	NOUN
ftr-363	696	60	-	-	PUNCT
ftr-363	696	61	supplied	supply	VERB
ftr-363	696	62	information	information	NOUN
ftr-363	696	63	.	.	PUNCT
ftr-363	696	64	.	.	PUNCT
ftr-363	696	65	.	.	PUNCT
ftr-363	696	66	.	.	PUNCT
ftr-363	696	67	”	"	PUNCT
ftr-363	697	1	jct	jct	PROPN
ftr-363	697	2	report	report	NOUN
ftr-363	697	3	(	(	PUNCT
ftr-363	697	4	vol	vol	NOUN
ftr-363	697	5	.	.	PUNCT
ftr-363	697	6	iii	iii	X
ftr-363	697	7	)	)	PUNCT
ftr-363	697	8	,	,	PUNCT
ftr-363	697	9	supra	supra	PROPN
ftr-363	697	10	note	note	PROPN
ftr-363	697	11	108	108	NUM
ftr-363	697	12	,	,	PUNCT
ftr-363	697	13	at	at	ADP
ftr-363	697	14	120	120	NUM
ftr-363	697	15	.	.	PUNCT
ftr-363	698	1	colorado	colorado	PROPN
ftr-363	698	2	stated	state	VERB
ftr-363	698	3	that	that	SCONJ
ftr-363	698	4	the	the	DET
ftr-363	698	5	federal	federal	ADJ
ftr-363	698	6	tax	tax	NOUN
ftr-363	698	7	information	information	NOUN
ftr-363	698	8	is	be	AUX
ftr-363	698	9	the	the	DET
ftr-363	698	10	“	"	PUNCT
ftr-363	698	11	cornerstone	cornerstone	NOUN
ftr-363	698	12	of	of	ADP
ftr-363	698	13	our	our	PRON
ftr-363	698	14	income	income	NOUN
ftr-363	698	15	tax	tax	NOUN
ftr-363	698	16	compliance	compliance	NOUN
ftr-363	698	17	program	program	NOUN
ftr-363	698	18	”	"	PUNCT
ftr-363	698	19	and	and	CCONJ
ftr-363	698	20	that	that	SCONJ
ftr-363	698	21	it	it	PRON
ftr-363	698	22	is	be	AUX
ftr-363	698	23	used	use	VERB
ftr-363	698	24	for	for	ADP
ftr-363	698	25	statistical	statistical	ADJ
ftr-363	698	26	analysis	analysis	NOUN
ftr-363	698	27	for	for	ADP
ftr-363	698	28	informed	informed	ADJ
ftr-363	698	29	economic	economic	ADJ
ftr-363	698	30	decision	decision	NOUN
ftr-363	698	31	-	-	PUNCT
ftr-363	698	32	making	making	NOUN
ftr-363	698	33	.	.	PUNCT
ftr-363	699	1	i	i	PRON
ftr-363	699	2	d.	d.	PROPN
ftr-363	699	3	at	at	ADP
ftr-363	699	4	124	124	NUM
ftr-363	699	5	.	.	PUNCT
ftr-363	700	1	hawaii	hawaii	PROPN
ftr-363	700	2	also	also	ADV
ftr-363	700	3	states	state	VERB
ftr-363	700	4	that	that	SCONJ
ftr-363	700	5	it	it	PRON
ftr-363	700	6	uses	use	VERB
ftr-363	700	7	federal	federal	ADJ
ftr-363	700	8	tax	tax	NOUN
ftr-363	700	9	information	information	NOUN
ftr-363	700	10	on	on	ADP
ftr-363	700	11	individuals	individual	NOUN
ftr-363	700	12	and	and	CCONJ
ftr-363	700	13	businesses	business	NOUN
ftr-363	700	14	for	for	ADP
ftr-363	700	15	“	"	PUNCT
ftr-363	700	16	statistical	statistical	ADJ
ftr-363	700	17	and	and	CCONJ
ftr-363	700	18	compliance	compliance	NOUN
ftr-363	700	19	purposes	purpose	NOUN
ftr-363	700	20	.	.	PUNCT
ftr-363	700	21	”	"	PUNCT
ftr-363	701	1	i	i	PRON
ftr-363	701	2	d.	d.	VERB
ftr-363	701	3	at	at	ADP
ftr-363	701	4	131	131	NUM
ftr-363	701	5	.	.	PUNCT
ftr-363	702	1	2011	2011	NUM
ftr-363	702	2	]	]	PUNCT
ftr-363	702	3	transparency	transparency	NOUN
ftr-363	702	4	in	in	ADP
ftr-363	702	5	private	private	ADJ
ftr-363	702	6	collection	collection	NOUN
ftr-363	702	7	of	of	ADP
ftr-363	702	8	federal	federal	ADJ
ftr-363	702	9	taxes	taxis	NOUN
ftr-363	702	10	793	793	NUM
ftr-363	702	11	suggest	suggest	VERB
ftr-363	702	12	that	that	SCONJ
ftr-363	702	13	this	this	DET
ftr-363	702	14	information	information	NOUN
ftr-363	702	15	should	should	AUX
ftr-363	702	16	remain	remain	VERB
ftr-363	702	17	within	within	ADP
ftr-363	702	18	the	the	DET
ftr-363	702	19	irs	irs	PROPN
ftr-363	702	20	and	and	CCONJ
ftr-363	702	21	not	not	PART
ftr-363	702	22	be	be	AUX
ftr-363	702	23	shared	share	VERB
ftr-363	702	24	with	with	ADP
ftr-363	702	25	states	state	NOUN
ftr-363	702	26	.	.	PUNCT
ftr-363	703	1	the	the	DET
ftr-363	703	2	states	state	NOUN
ftr-363	703	3	perceive	perceive	VERB
ftr-363	703	4	a	a	DET
ftr-363	703	5	significant	significant	ADJ
ftr-363	703	6	benefit	benefit	NOUN
ftr-363	703	7	from	from	ADP
ftr-363	703	8	the	the	DET
ftr-363	703	9	receipt	receipt	NOUN
ftr-363	703	10	of	of	ADP
ftr-363	703	11	this	this	DET
ftr-363	703	12	information	information	NOUN
ftr-363	703	13	as	as	SCONJ
ftr-363	703	14	demonstrated	demonstrate	VERB
ftr-363	703	15	by	by	ADP
ftr-363	703	16	their	their	PRON
ftr-363	703	17	many	many	ADJ
ftr-363	703	18	letters	letter	NOUN
ftr-363	703	19	to	to	ADP
ftr-363	703	20	the	the	DET
ftr-363	703	21	joint	joint	ADJ
ftr-363	703	22	committee	committee	NOUN
ftr-363	703	23	on	on	ADP
ftr-363	703	24	taxation.129	taxation.129	PROPN
ftr-363	703	25	for	for	ADP
ftr-363	703	26	ease	ease	NOUN
ftr-363	703	27	of	of	ADP
ftr-363	703	28	tax	tax	NOUN
ftr-363	703	29	administration	administration	NOUN
ftr-363	703	30	,	,	PUNCT
ftr-363	703	31	most	most	ADJ
ftr-363	703	32	states	state	NOUN
ftr-363	703	33	have	have	AUX
ftr-363	703	34	chosen	choose	VERB
ftr-363	703	35	to	to	PART
ftr-363	703	36	base	base	VERB
ftr-363	703	37	their	their	PRON
ftr-363	703	38	income	income	NOUN
ftr-363	703	39	taxes	taxis	NOUN
ftr-363	703	40	on	on	ADP
ftr-363	703	41	the	the	DET
ftr-363	703	42	federal	federal	ADJ
ftr-363	703	43	model.130	model.130	ADJ
ftr-363	703	44	one	one	NUM
ftr-363	703	45	consequence	consequence	NOUN
ftr-363	703	46	of	of	ADP
ftr-363	703	47	this	this	DET
ftr-363	703	48	conformity	conformity	NOUN
ftr-363	703	49	is	be	AUX
ftr-363	703	50	that	that	SCONJ
ftr-363	703	51	states	state	NOUN
ftr-363	703	52	rely	rely	VERB
ftr-363	703	53	heavily	heavily	ADV
ftr-363	703	54	on	on	ADP
ftr-363	703	55	federal	federal	ADJ
ftr-363	703	56	tax	tax	NOUN
ftr-363	703	57	information	information	NOUN
ftr-363	703	58	to	to	PART
ftr-363	703	59	confirm	confirm	VERB
ftr-363	703	60	the	the	DET
ftr-363	703	61	limited	limited	ADJ
ftr-363	703	62	data	datum	NOUN
ftr-363	703	63	they	they	PRON
ftr-363	703	64	require	require	VERB
ftr-363	703	65	from	from	ADP
ftr-363	703	66	taxpayers.131	taxpayers.131	PROPN
ftr-363	703	67	currently	currently	ADV
ftr-363	703	68	,	,	PUNCT
ftr-363	703	69	the	the	DET
ftr-363	703	70	state	state	NOUN
ftr-363	703	71	returns	return	NOUN
ftr-363	703	72	ask	ask	VERB
ftr-363	703	73	for	for	ADP
ftr-363	703	74	less	less	ADJ
ftr-363	703	75	information	information	NOUN
ftr-363	703	76	from	from	ADP
ftr-363	703	77	taxpayers	taxpayer	NOUN
ftr-363	703	78	because	because	SCONJ
ftr-363	703	79	the	the	DET
ftr-363	703	80	states	state	NOUN
ftr-363	703	81	know	know	VERB
ftr-363	703	82	that	that	SCONJ
ftr-363	703	83	they	they	PRON
ftr-363	703	84	can	can	AUX
ftr-363	703	85	obtain	obtain	VERB
ftr-363	703	86	additional	additional	ADJ
ftr-363	703	87	information	information	NOUN
ftr-363	703	88	from	from	ADP
ftr-363	703	89	the	the	DET
ftr-363	703	90	federal	federal	ADJ
ftr-363	703	91	government.132	government.132	NOUN
ftr-363	703	92	this	this	DET
ftr-363	703	93	system	system	NOUN
ftr-363	703	94	creates	create	VERB
ftr-363	703	95	efficiencies	efficiency	NOUN
ftr-363	703	96	because	because	SCONJ
ftr-363	703	97	it	it	PRON
ftr-363	703	98	keeps	keep	VERB
ftr-363	703	99	taxpayers	taxpayer	NOUN
ftr-363	703	100	from	from	ADP
ftr-363	703	101	duplicating	duplicate	VERB
ftr-363	703	102	information	information	NOUN
ftr-363	703	103	in	in	ADP
ftr-363	703	104	two	two	NUM
ftr-363	703	105	parallel	parallel	ADJ
ftr-363	703	106	systems	system	NOUN
ftr-363	703	107	.	.	PUNCT
ftr-363	704	1	because	because	SCONJ
ftr-363	704	2	the	the	DET
ftr-363	704	3	states	state	NOUN
ftr-363	704	4	could	could	AUX
ftr-363	704	5	ask	ask	VERB
ftr-363	704	6	for	for	ADP
ftr-363	704	7	the	the	DET
ftr-363	704	8	same	same	ADJ
ftr-363	704	9	information	information	NOUN
ftr-363	704	10	that	that	PRON
ftr-363	704	11	appears	appear	VERB
ftr-363	704	12	on	on	ADP
ftr-363	704	13	the	the	DET
ftr-363	704	14	federal	federal	ADJ
ftr-363	704	15	return	return	NOUN
ftr-363	704	16	,	,	PUNCT
ftr-363	704	17	their	their	PRON
ftr-363	704	18	willingness	willingness	NOUN
ftr-363	704	19	to	to	PART
ftr-363	704	20	obtain	obtain	VERB
ftr-363	704	21	this	this	DET
ftr-363	704	22	information	information	NOUN
ftr-363	704	23	through	through	ADP
ftr-363	704	24	the	the	DET
ftr-363	704	25	disclosure	disclosure	NOUN
ftr-363	704	26	exchange	exchange	NOUN
ftr-363	704	27	does	do	AUX
ftr-363	704	28	not	not	PART
ftr-363	704	29	really	really	ADV
ftr-363	704	30	subject	subject	VERB
ftr-363	704	31	taxpayers	taxpayer	NOUN
ftr-363	704	32	to	to	ADP
ftr-363	704	33	a	a	DET
ftr-363	704	34	greater	great	ADJ
ftr-363	704	35	intrusion	intrusion	NOUN
ftr-363	704	36	.	.	PUNCT
ftr-363	705	1	in	in	ADP
ftr-363	705	2	addition	addition	NOUN
ftr-363	705	3	to	to	ADP
ftr-363	705	4	the	the	DET
ftr-363	705	5	overall	overall	ADJ
ftr-363	705	6	benefits	benefit	NOUN
ftr-363	705	7	this	this	DET
ftr-363	705	8	disclosure	disclosure	NOUN
ftr-363	705	9	provides	provide	VERB
ftr-363	705	10	to	to	ADP
ftr-363	705	11	the	the	DET
ftr-363	705	12	tax	tax	NOUN
ftr-363	705	13	system	system	NOUN
ftr-363	705	14	,	,	PUNCT
ftr-363	705	15	other	other	ADJ
ftr-363	705	16	reasons	reason	NOUN
ftr-363	705	17	exist	exist	VERB
ftr-363	705	18	in	in	ADP
ftr-363	705	19	support	support	NOUN
ftr-363	705	20	of	of	ADP
ftr-363	705	21	disclosure	disclosure	NOUN
ftr-363	705	22	.	.	PUNCT
ftr-363	706	1	the	the	DET
ftr-363	706	2	states	state	NOUN
ftr-363	706	3	must	must	AUX
ftr-363	706	4	carefully	carefully	ADV
ftr-363	706	5	safeguard	safeguard	VERB
ftr-363	706	6	the	the	DET
ftr-363	706	7	tax	tax	NOUN
ftr-363	706	8	information	information	NOUN
ftr-363	706	9	they	they	PRON
ftr-363	706	10	receive	receive	VERB
ftr-363	706	11	from	from	ADP
ftr-363	706	12	the	the	DET
ftr-363	706	13	irs	irs	PROPN
ftr-363	706	14	as	as	ADP
ftr-363	706	15	a	a	DET
ftr-363	706	16	part	part	NOUN
ftr-363	706	17	of	of	ADP
ftr-363	706	18	this	this	DET
ftr-363	706	19	bargain.133	bargain.133	NOUN
ftr-363	706	20	this	this	DET
ftr-363	706	21	safeguarding	safeguarding	NOUN
ftr-363	706	22	represents	represent	VERB
ftr-363	706	23	an	an	DET
ftr-363	706	24	integral	integral	ADJ
ftr-363	706	25	part	part	NOUN
ftr-363	706	26	of	of	ADP
ftr-363	706	27	this	this	DET
ftr-363	706	28	policy	policy	NOUN
ftr-363	706	29	decision	decision	NOUN
ftr-363	706	30	to	to	PART
ftr-363	706	31	allow	allow	VERB
ftr-363	706	32	disclosure	disclosure	NOUN
ftr-363	706	33	,	,	PUNCT
ftr-363	706	34	because	because	SCONJ
ftr-363	706	35	this	this	DET
ftr-363	706	36	exception	exception	NOUN
ftr-363	706	37	is	be	AUX
ftr-363	706	38	so	so	ADV
ftr-363	706	39	broad	broad	ADJ
ftr-363	706	40	that	that	SCONJ
ftr-363	706	41	state	state	NOUN
ftr-363	706	42	failure	failure	NOUN
ftr-363	706	43	to	to	PART
ftr-363	706	44	safeguard	safeguard	VERB
ftr-363	706	45	the	the	DET
ftr-363	706	46	information	information	NOUN
ftr-363	706	47	could	could	AUX
ftr-363	706	48	compromise	compromise	VERB
ftr-363	706	49	the	the	DET
ftr-363	706	50	integrity	integrity	NOUN
ftr-363	706	51	of	of	ADP
ftr-363	706	52	the	the	DET
ftr-363	706	53	entire	entire	ADJ
ftr-363	706	54	taxpayer	taxpayer	NOUN
ftr-363	706	55	information	information	NOUN
ftr-363	706	56	database	database	NOUN
ftr-363	706	57	.	.	PUNCT
ftr-363	707	1	the	the	DET
ftr-363	707	2	exception	exception	NOUN
ftr-363	707	3	limits	limit	VERB
ftr-363	707	4	the	the	DET
ftr-363	707	5	use	use	NOUN
ftr-363	707	6	of	of	ADP
ftr-363	707	7	the	the	DET
ftr-363	707	8	information	information	NOUN
ftr-363	707	9	,	,	PUNCT
ftr-363	707	10	stating	state	VERB
ftr-363	707	11	that	that	SCONJ
ftr-363	707	12	the	the	DET
ftr-363	707	13	disclosure	disclosure	NOUN
ftr-363	707	14	is	be	AUX
ftr-363	707	15	“	"	PUNCT
ftr-363	707	16	for	for	ADP
ftr-363	707	17	the	the	DET
ftr-363	707	18	purpose	purpose	NOUN
ftr-363	707	19	of	of	ADP
ftr-363	707	20	,	,	PUNCT
ftr-363	707	21	and	and	CCONJ
ftr-363	707	22	only	only	ADV
ftr-363	707	23	to	to	ADP
ftr-363	707	24	the	the	DET
ftr-363	707	25	extent	extent	NOUN
ftr-363	707	26	necessary	necessary	ADJ
ftr-363	707	27	in	in	ADP
ftr-363	707	28	,	,	PUNCT
ftr-363	707	29	the	the	DET
ftr-363	707	30	administration	administration	NOUN
ftr-363	707	31	of	of	ADP
ftr-363	707	32	such	such	ADJ
ftr-363	707	33	laws	law	NOUN
ftr-363	707	34	,	,	PUNCT
ftr-363	707	35	including	include	VERB
ftr-363	707	36	any	any	DET
ftr-363	707	37	procedures	procedure	NOUN
ftr-363	707	38	with	with	ADP
ftr-363	707	39	respect	respect	NOUN
ftr-363	707	40	to	to	ADP
ftr-363	707	41	locating	locate	VERB
ftr-363	707	42	any	any	DET
ftr-363	707	43	person	person	NOUN
ftr-363	707	44	who	who	PRON
ftr-363	707	45	may	may	AUX
ftr-363	707	46	be	be	AUX
ftr-363	707	47	entitled	entitle	VERB
ftr-363	707	48	to	to	ADP
ftr-363	707	49	a	a	DET
ftr-363	707	50	refund	refund	NOUN
ftr-363	707	51	.	.	PUNCT
ftr-363	707	52	”134	”134	PUNCT
ftr-363	707	53	additionally	additionally	ADV
ftr-363	707	54	,	,	PUNCT
ftr-363	707	55	the	the	DET
ftr-363	707	56	use	use	NOUN
ftr-363	707	57	is	be	AUX
ftr-363	707	58	limited	limit	VERB
ftr-363	707	59	by	by	ADP
ftr-363	707	60	the	the	DET
ftr-363	707	61	agreement	agreement	NOUN
ftr-363	707	62	entered	enter	VERB
ftr-363	707	63	into	into	ADP
ftr-363	707	64	between	between	ADP
ftr-363	707	65	the	the	DET
ftr-363	707	66	irs	irs	PROPN
ftr-363	707	67	and	and	CCONJ
ftr-363	707	68	the	the	DET
ftr-363	707	69	state	state	NOUN
ftr-363	707	70	or	or	CCONJ
ftr-363	707	71	local	local	ADJ
ftr-363	707	72	agency.135	agency.135	PROPN
ftr-363	707	73	129	129	NUM
ftr-363	707	74	.	.	PUNCT
ftr-363	708	1	see	see	VERB
ftr-363	708	2	supra	supra	PROPN
ftr-363	708	3	note	note	PROPN
ftr-363	708	4	128	128	NUM
ftr-363	708	5	.	.	PUNCT
ftr-363	709	1	in	in	ADP
ftr-363	709	2	addition	addition	NOUN
ftr-363	709	3	to	to	ADP
ftr-363	709	4	the	the	DET
ftr-363	709	5	letters	letter	NOUN
ftr-363	709	6	from	from	ADP
ftr-363	709	7	the	the	DET
ftr-363	709	8	individual	individual	ADJ
ftr-363	709	9	states	state	NOUN
ftr-363	709	10	,	,	PUNCT
ftr-363	709	11	the	the	DET
ftr-363	709	12	federation	federation	NOUN
ftr-363	709	13	of	of	ADP
ftr-363	709	14	tax	tax	NOUN
ftr-363	709	15	administrators	administrator	NOUN
ftr-363	709	16	submitted	submit	VERB
ftr-363	709	17	a	a	DET
ftr-363	709	18	detailed	detailed	ADJ
ftr-363	709	19	letter	letter	NOUN
ftr-363	709	20	addressing	address	VERB
ftr-363	709	21	the	the	DET
ftr-363	709	22	need	need	NOUN
ftr-363	709	23	for	for	SCONJ
ftr-363	709	24	states	state	NOUN
ftr-363	709	25	to	to	PART
ftr-363	709	26	“	"	PUNCT
ftr-363	709	27	use	use	VERB
ftr-363	709	28	tax	tax	NOUN
ftr-363	709	29	return	return	NOUN
ftr-363	709	30	information	information	NOUN
ftr-363	709	31	and	and	CCONJ
ftr-363	709	32	the	the	DET
ftr-363	709	33	adequacy	adequacy	NOUN
ftr-363	709	34	of	of	ADP
ftr-363	709	35	present	present	ADJ
ftr-363	709	36	-	-	PUNCT
ftr-363	709	37	law	law	NOUN
ftr-363	709	38	protections	protection	NOUN
ftr-363	709	39	governing	govern	VERB
ftr-363	709	40	taxpayer	taxpayer	NOUN
ftr-363	709	41	privacy	privacy	NOUN
ftr-363	709	42	.	.	PUNCT
ftr-363	709	43	”	"	PUNCT
ftr-363	710	1	see	see	VERB
ftr-363	710	2	jct	jct	PROPN
ftr-363	710	3	report	report	NOUN
ftr-363	710	4	(	(	PUNCT
ftr-363	710	5	vol	vol	NOUN
ftr-363	710	6	.	.	PUNCT
ftr-363	710	7	iii	iii	X
ftr-363	710	8	)	)	PUNCT
ftr-363	710	9	,	,	PUNCT
ftr-363	710	10	supra	supra	PROPN
ftr-363	710	11	note	note	PROPN
ftr-363	710	12	108	108	NUM
ftr-363	710	13	,	,	PUNCT
ftr-363	710	14	at	at	ADP
ftr-363	710	15	41	41	NUM
ftr-363	710	16	.	.	PUNCT
ftr-363	710	17	130	130	NUM
ftr-363	710	18	.	.	PUNCT
ftr-363	711	1	jct	jct	PROPN
ftr-363	711	2	report	report	PROPN
ftr-363	711	3	(	(	PUNCT
ftr-363	711	4	vol	vol	NOUN
ftr-363	711	5	.	.	PUNCT
ftr-363	711	6	iii	iii	X
ftr-363	711	7	)	)	PUNCT
ftr-363	711	8	,	,	PUNCT
ftr-363	711	9	supra	supra	PROPN
ftr-363	711	10	note	note	PROPN
ftr-363	711	11	108	108	NUM
ftr-363	711	12	,	,	PUNCT
ftr-363	711	13	at	at	ADP
ftr-363	711	14	41	41	NUM
ftr-363	711	15	.	.	PUNCT
ftr-363	712	1	131	131	NUM
ftr-363	712	2	.	.	PUNCT
ftr-363	713	1	i	i	PRON
ftr-363	713	2	d.	d.	PROPN
ftr-363	713	3	at	at	ADP
ftr-363	713	4	42	42	NUM
ftr-363	713	5	.	.	PUNCT
ftr-363	714	1	132	132	NUM
ftr-363	714	2	.	.	PUNCT
ftr-363	714	3	see	see	VERB
ftr-363	714	4	i	i	PRON
ftr-363	714	5	d.	d.	PROPN
ftr-363	714	6	133	133	NUM
ftr-363	714	7	.	.	PUNCT
ftr-363	715	1	irc	irc	AUX
ftr-363	715	2	§	§	PROPN
ftr-363	715	3	6103(d)(6	6103(d)(6	NUM
ftr-363	715	4	)	)	PUNCT
ftr-363	715	5	.	.	PUNCT
ftr-363	716	1	those	those	DET
ftr-363	716	2	safeguards	safeguard	NOUN
ftr-363	716	3	are	be	AUX
ftr-363	716	4	detailed	detail	VERB
ftr-363	716	5	in	in	ADP
ftr-363	716	6	irs	irs	PROPN
ftr-363	716	7	publication	publication	NOUN
ftr-363	716	8	1075	1075	NUM
ftr-363	716	9	,	,	PUNCT
ftr-363	716	10	tax	tax	NOUN
ftr-363	716	11	information	information	NOUN
ftr-363	716	12	security	security	NOUN
ftr-363	716	13	guidelines	guideline	NOUN
ftr-363	716	14	for	for	ADP
ftr-363	716	15	federal	federal	ADJ
ftr-363	716	16	,	,	PUNCT
ftr-363	716	17	state	state	NOUN
ftr-363	716	18	and	and	CCONJ
ftr-363	716	19	local	local	ADJ
ftr-363	716	20	agencies	agency	NOUN
ftr-363	716	21	(	(	PUNCT
ftr-363	716	22	2010	2010	NUM
ftr-363	716	23	)	)	PUNCT
ftr-363	716	24	.	.	PUNCT
ftr-363	717	1	states	state	NOUN
ftr-363	717	2	safeguard	safeguard	VERB
ftr-363	717	3	confidential	confidential	ADJ
ftr-363	717	4	taxpayer	taxpayer	NOUN
ftr-363	717	5	data	datum	NOUN
ftr-363	717	6	in	in	ADP
ftr-363	717	7	accordance	accordance	NOUN
ftr-363	717	8	with	with	ADP
ftr-363	717	9	irs	irs	PROPN
ftr-363	717	10	guidelines	guideline	NOUN
ftr-363	717	11	.	.	PUNCT
ftr-363	718	1	many	many	ADJ
ftr-363	718	2	states	state	NOUN
ftr-363	718	3	implement	implement	VERB
ftr-363	718	4	training	training	NOUN
ftr-363	718	5	and	and	CCONJ
ftr-363	718	6	education	education	NOUN
ftr-363	718	7	programs	program	NOUN
ftr-363	718	8	to	to	PART
ftr-363	718	9	instruct	instruct	VERB
ftr-363	718	10	employees	employee	NOUN
ftr-363	718	11	on	on	ADP
ftr-363	718	12	proper	proper	ADJ
ftr-363	718	13	procedures	procedure	NOUN
ftr-363	718	14	to	to	PART
ftr-363	718	15	protect	protect	VERB
ftr-363	718	16	this	this	DET
ftr-363	718	17	data	datum	NOUN
ftr-363	718	18	.	.	PUNCT
ftr-363	719	1	see	see	VERB
ftr-363	719	2	,	,	PUNCT
ftr-363	719	3	e.g.	e.g.	ADV
ftr-363	719	4	,	,	PUNCT
ftr-363	719	5	jct	jct	ADJ
ftr-363	719	6	report	report	NOUN
ftr-363	719	7	(	(	PUNCT
ftr-363	719	8	vol	vol	NOUN
ftr-363	719	9	.	.	PUNCT
ftr-363	719	10	iii	iii	X
ftr-363	719	11	)	)	PUNCT
ftr-363	719	12	,	,	PUNCT
ftr-363	719	13	at	at	ADP
ftr-363	719	14	supra	supra	PROPN
ftr-363	719	15	note	note	PROPN
ftr-363	719	16	108	108	NUM
ftr-363	719	17	,	,	PUNCT
ftr-363	719	18	at	at	ADP
ftr-363	719	19	33	33	NUM
ftr-363	719	20	,	,	PUNCT
ftr-363	719	21	117	117	NUM
ftr-363	719	22	,	,	PUNCT
ftr-363	719	23	119	119	NUM
ftr-363	719	24	,	,	PUNCT
ftr-363	719	25	124	124	NUM
ftr-363	719	26	,	,	PUNCT
ftr-363	719	27	132	132	NUM
ftr-363	719	28	,	,	PUNCT
ftr-363	719	29	142	142	NUM
ftr-363	719	30	,	,	PUNCT
ftr-363	719	31	162	162	NUM
ftr-363	719	32	,	,	PUNCT
ftr-363	719	33	166	166	NUM
ftr-363	719	34	,	,	PUNCT
ftr-363	719	35	170	170	NUM
ftr-363	719	36	.	.	X
ftr-363	719	37	134	134	NUM
ftr-363	719	38	.	.	PUNCT
ftr-363	720	1	irc	irc	PROPN
ftr-363	720	2	§	§	PROPN
ftr-363	720	3	6103(d)(1	6103(d)(1	NOUN
ftr-363	720	4	)	)	PUNCT
ftr-363	720	5	.	.	PUNCT
ftr-363	721	1	135	135	NUM
ftr-363	721	2	.	.	PUNCT
ftr-363	722	1	jct	jct	PROPN
ftr-363	722	2	report	report	PROPN
ftr-363	722	3	(	(	PUNCT
ftr-363	722	4	vol	vol	NOUN
ftr-363	722	5	.	.	PUNCT
ftr-363	723	1	i	i	PRON
ftr-363	723	2	)	)	PUNCT
ftr-363	723	3	,	,	PUNCT
ftr-363	723	4	supra	supra	PROPN
ftr-363	723	5	note	note	NOUN
ftr-363	723	6	10	10	NUM
ftr-363	723	7	,	,	PUNCT
ftr-363	723	8	at	at	ADP
ftr-363	723	9	28	28	NUM
ftr-363	723	10	(	(	PUNCT
ftr-363	723	11	“	"	PUNCT
ftr-363	723	12	a	a	DET
ftr-363	723	13	prerequisite	prerequisite	NOUN
ftr-363	723	14	to	to	ADP
ftr-363	723	15	disclosure	disclosure	NOUN
ftr-363	723	16	is	be	AUX
ftr-363	723	17	a	a	DET
ftr-363	723	18	written	write	VERB
ftr-363	723	19	request	request	NOUN
ftr-363	723	20	by	by	ADP
ftr-363	723	21	the	the	DET
ftr-363	723	22	head	head	NOUN
ftr-363	723	23	of	of	ADP
ftr-363	723	24	the	the	DET
ftr-363	723	25	agency	agency	NOUN
ftr-363	723	26	,	,	PUNCT
ftr-363	723	27	body	body	NOUN
ftr-363	723	28	or	or	CCONJ
ftr-363	723	29	commission	commission	NOUN
ftr-363	723	30	.	.	PUNCT
ftr-363	724	1	the	the	DET
ftr-363	724	2	irs	irs	PROPN
ftr-363	724	3	maintains	maintain	VERB
ftr-363	724	4	standing	stand	VERB
ftr-363	724	5	agreements	agreement	NOUN
ftr-363	724	6	with	with	ADP
ftr-363	724	7	the	the	DET
ftr-363	724	8	states	state	NOUN
ftr-363	724	9	and	and	CCONJ
ftr-363	724	10	the	the	DET
ftr-363	724	11	district	district	NOUN
ftr-363	724	12	of	of	ADP
ftr-363	724	13	columbia	columbia	PROPN
ftr-363	724	14	for	for	ADP
ftr-363	724	15	disclosure	disclosure	NOUN
ftr-363	724	16	of	of	ADP
ftr-363	724	17	returns	return	NOUN
ftr-363	724	18	and	and	CCONJ
ftr-363	724	19	return	return	VERB
ftr-363	724	20	information	information	NOUN
ftr-363	724	21	.	.	PUNCT
ftr-363	725	1	the	the	DET
ftr-363	725	2	basic	basic	ADJ
ftr-363	725	3	agreement	agreement	NOUN
ftr-363	725	4	,	,	PUNCT
ftr-363	725	5	agreement	agreement	NOUN
ftr-363	725	6	on	on	ADP
ftr-363	725	7	794	794	NUM
ftr-363	725	8	florida	florida	PROPN
ftr-363	725	9	tax	tax	NOUN
ftr-363	725	10	review	review	NOUN
ftr-363	725	11	[	[	X
ftr-363	725	12	vol	vol	NOUN
ftr-363	725	13	.	.	PUNCT
ftr-363	725	14	10:10	10:10	NUM
ftr-363	725	15	looking	look	VERB
ftr-363	725	16	at	at	ADP
ftr-363	725	17	how	how	SCONJ
ftr-363	725	18	this	this	DET
ftr-363	725	19	provision	provision	NOUN
ftr-363	725	20	would	would	AUX
ftr-363	725	21	affect	affect	VERB
ftr-363	725	22	the	the	DET
ftr-363	725	23	needle	needle	NOUN
ftr-363	725	24	on	on	ADP
ftr-363	725	25	the	the	DET
ftr-363	725	26	disclosure	disclosure	NOUN
ftr-363	725	27	dial	dial	NOUN
ftr-363	725	28	,	,	PUNCT
ftr-363	725	29	the	the	DET
ftr-363	725	30	needle	needle	NOUN
ftr-363	725	31	would	would	AUX
ftr-363	725	32	start	start	VERB
ftr-363	725	33	on	on	ADP
ftr-363	725	34	the	the	DET
ftr-363	725	35	non	non	ADJ
ftr-363	725	36	-	-	ADJ
ftr-363	725	37	disclosure	disclosure	ADJ
ftr-363	725	38	side	side	NOUN
ftr-363	725	39	,	,	PUNCT
ftr-363	725	40	but	but	CCONJ
ftr-363	725	41	no	no	DET
ftr-363	725	42	specific	specific	ADJ
ftr-363	725	43	privacy	privacy	NOUN
ftr-363	725	44	concerns	concern	NOUN
ftr-363	725	45	would	would	AUX
ftr-363	725	46	push	push	VERB
ftr-363	725	47	it	it	PRON
ftr-363	725	48	further	far	ADV
ftr-363	725	49	to	to	ADP
ftr-363	725	50	that	that	DET
ftr-363	725	51	side	side	NOUN
ftr-363	725	52	of	of	ADP
ftr-363	725	53	the	the	DET
ftr-363	725	54	dial	dial	NOUN
ftr-363	725	55	.	.	PUNCT
ftr-363	726	1	the	the	DET
ftr-363	726	2	importance	importance	NOUN
ftr-363	726	3	of	of	ADP
ftr-363	726	4	the	the	DET
ftr-363	726	5	material	material	NOUN
ftr-363	726	6	to	to	ADP
ftr-363	726	7	the	the	DET
ftr-363	726	8	states	state	NOUN
ftr-363	726	9	coupled	couple	VERB
ftr-363	726	10	with	with	ADP
ftr-363	726	11	the	the	DET
ftr-363	726	12	elimination	elimination	NOUN
ftr-363	726	13	of	of	ADP
ftr-363	726	14	duplication	duplication	NOUN
ftr-363	726	15	by	by	ADP
ftr-363	726	16	sharing	share	VERB
ftr-363	726	17	this	this	DET
ftr-363	726	18	information	information	NOUN
ftr-363	726	19	pulls	pull	VERB
ftr-363	726	20	the	the	DET
ftr-363	726	21	needle	needle	NOUN
ftr-363	726	22	over	over	ADP
ftr-363	726	23	to	to	ADP
ftr-363	726	24	the	the	DET
ftr-363	726	25	disclosure	disclosure	NOUN
ftr-363	726	26	side	side	NOUN
ftr-363	726	27	of	of	ADP
ftr-363	726	28	the	the	DET
ftr-363	726	29	dial	dial	NOUN
ftr-363	726	30	.	.	PUNCT
ftr-363	727	1	(	(	PUNCT
ftr-363	727	2	b	b	X
ftr-363	727	3	)	)	PUNCT
ftr-363	727	4	section	section	NOUN
ftr-363	727	5	6103(j	6103(j	NOUN
ftr-363	727	6	)	)	PUNCT
ftr-363	728	1	disclosure	disclosure	NOUN
ftr-363	728	2	of	of	ADP
ftr-363	728	3	information	information	NOUN
ftr-363	728	4	for	for	ADP
ftr-363	728	5	statistical	statistical	ADJ
ftr-363	728	6	purposes.136	purposes.136	NOUN
ftr-363	728	7	this	this	DET
ftr-363	728	8	exception	exception	NOUN
ftr-363	728	9	fully	fully	ADV
ftr-363	728	10	discloses	disclose	VERB
ftr-363	728	11	both	both	CCONJ
ftr-363	728	12	return	return	VERB
ftr-363	728	13	and	and	CCONJ
ftr-363	728	14	return	return	VERB
ftr-363	728	15	information	information	NOUN
ftr-363	728	16	to	to	ADP
ftr-363	728	17	some	some	DET
ftr-363	728	18	federal	federal	ADJ
ftr-363	728	19	agencies	agency	NOUN
ftr-363	728	20	,	,	PUNCT
ftr-363	728	21	and	and	CCONJ
ftr-363	728	22	discloses	disclose	VERB
ftr-363	728	23	only	only	ADV
ftr-363	728	24	return	return	VERB
ftr-363	728	25	information	information	NOUN
ftr-363	728	26	to	to	ADP
ftr-363	728	27	other	other	ADJ
ftr-363	728	28	agencies.137	agencies.137	NOUN
ftr-363	728	29	the	the	DET
ftr-363	728	30	exception	exception	NOUN
ftr-363	728	31	permits	permit	VERB
ftr-363	728	32	disclosure	disclosure	NOUN
ftr-363	728	33	to	to	PART
ftr-363	728	34	allow	allow	VERB
ftr-363	728	35	certain	certain	ADJ
ftr-363	728	36	agencies	agency	NOUN
ftr-363	728	37	to	to	PART
ftr-363	728	38	use	use	VERB
ftr-363	728	39	the	the	DET
ftr-363	728	40	tax	tax	NOUN
ftr-363	728	41	information	information	NOUN
ftr-363	728	42	to	to	PART
ftr-363	728	43	create	create	VERB
ftr-363	728	44	statistics,138	statistics,138	PROPN
ftr-363	728	45	specifically	specifically	ADV
ftr-363	728	46	limiting	limit	VERB
ftr-363	728	47	the	the	DET
ftr-363	728	48	disclosure	disclosure	NOUN
ftr-363	728	49	to	to	ADP
ftr-363	728	50	this	this	DET
ftr-363	728	51	purpose.139	purpose.139	NOUN
ftr-363	728	52	even	even	ADV
ftr-363	728	53	though	though	SCONJ
ftr-363	728	54	the	the	DET
ftr-363	728	55	disclosure	disclosure	NOUN
ftr-363	728	56	implicates	implicate	VERB
ftr-363	728	57	privacy	privacy	NOUN
ftr-363	728	58	concerns	concern	NOUN
ftr-363	728	59	by	by	ADP
ftr-363	728	60	releasing	release	VERB
ftr-363	728	61	information	information	NOUN
ftr-363	728	62	about	about	ADP
ftr-363	728	63	individuals	individual	NOUN
ftr-363	728	64	and	and	CCONJ
ftr-363	728	65	entities	entity	NOUN
ftr-363	728	66	to	to	ADP
ftr-363	728	67	the	the	DET
ftr-363	728	68	agencies	agency	NOUN
ftr-363	728	69	,	,	PUNCT
ftr-363	728	70	the	the	DET
ftr-363	728	71	overall	overall	ADJ
ftr-363	728	72	effect	effect	NOUN
ftr-363	728	73	of	of	ADP
ftr-363	728	74	the	the	DET
ftr-363	728	75	disclosure	disclosure	NOUN
ftr-363	728	76	here	here	ADV
ftr-363	728	77	moves	move	VERB
ftr-363	728	78	the	the	DET
ftr-363	728	79	needle	needle	NOUN
ftr-363	728	80	to	to	ADP
ftr-363	728	81	the	the	DET
ftr-363	728	82	disclosure	disclosure	NOUN
ftr-363	728	83	side	side	NOUN
ftr-363	728	84	of	of	ADP
ftr-363	728	85	the	the	DET
ftr-363	728	86	dial	dial	NOUN
ftr-363	728	87	.	.	PUNCT
ftr-363	729	1	the	the	DET
ftr-363	729	2	implication	implication	NOUN
ftr-363	729	3	of	of	ADP
ftr-363	729	4	the	the	DET
ftr-363	729	5	privacy	privacy	NOUN
ftr-363	729	6	concerns	concern	NOUN
ftr-363	729	7	initially	initially	ADV
ftr-363	729	8	moves	move	VERB
ftr-363	729	9	the	the	DET
ftr-363	729	10	needle	needle	NOUN
ftr-363	729	11	further	far	ADV
ftr-363	729	12	toward	toward	ADP
ftr-363	729	13	non	non	ADJ
ftr-363	729	14	-	-	NOUN
ftr-363	729	15	disclosure	disclosure	NOUN
ftr-363	729	16	;	;	PUNCT
ftr-363	729	17	however	however	ADV
ftr-363	729	18	,	,	PUNCT
ftr-363	729	19	the	the	DET
ftr-363	729	20	limited	limited	ADJ
ftr-363	729	21	use	use	NOUN
ftr-363	729	22	of	of	ADP
ftr-363	729	23	the	the	DET
ftr-363	729	24	information	information	NOUN
ftr-363	729	25	by	by	ADP
ftr-363	729	26	the	the	DET
ftr-363	729	27	agencies	agency	NOUN
ftr-363	729	28	,	,	PUNCT
ftr-363	729	29	the	the	DET
ftr-363	729	30	protection	protection	NOUN
ftr-363	729	31	from	from	ADP
ftr-363	729	32	further	further	ADJ
ftr-363	729	33	disclosure	disclosure	NOUN
ftr-363	729	34	,	,	PUNCT
ftr-363	729	35	and	and	CCONJ
ftr-363	729	36	the	the	DET
ftr-363	729	37	importance	importance	NOUN
ftr-363	729	38	of	of	ADP
ftr-363	729	39	the	the	DET
ftr-363	729	40	data	datum	NOUN
ftr-363	729	41	pull	pull	VERB
ftr-363	729	42	the	the	DET
ftr-363	729	43	needle	needle	NOUN
ftr-363	729	44	to	to	ADP
ftr-363	729	45	the	the	DET
ftr-363	729	46	disclosure	disclosure	NOUN
ftr-363	729	47	side	side	NOUN
ftr-363	729	48	.	.	PUNCT
ftr-363	730	1	similar	similar	ADJ
ftr-363	730	2	to	to	ADP
ftr-363	730	3	the	the	DET
ftr-363	730	4	reasoning	reasoning	NOUN
ftr-363	730	5	for	for	ADP
ftr-363	730	6	release	release	NOUN
ftr-363	730	7	of	of	ADP
ftr-363	730	8	data	datum	NOUN
ftr-363	730	9	to	to	ADP
ftr-363	730	10	the	the	DET
ftr-363	730	11	states	state	NOUN
ftr-363	730	12	,	,	PUNCT
ftr-363	730	13	the	the	DET
ftr-363	730	14	release	release	NOUN
ftr-363	730	15	of	of	ADP
ftr-363	730	16	this	this	DET
ftr-363	730	17	data	datum	NOUN
ftr-363	730	18	may	may	AUX
ftr-363	730	19	also	also	ADV
ftr-363	730	20	have	have	VERB
ftr-363	730	21	the	the	DET
ftr-363	730	22	effect	effect	NOUN
ftr-363	730	23	of	of	ADP
ftr-363	730	24	reducing	reduce	VERB
ftr-363	730	25	burden	burden	NOUN
ftr-363	730	26	on	on	ADP
ftr-363	730	27	taxpayers	taxpayer	NOUN
ftr-363	730	28	by	by	ADP
ftr-363	730	29	keeping	keep	VERB
ftr-363	730	30	them	they	PRON
ftr-363	730	31	from	from	ADP
ftr-363	730	32	receiving	receive	VERB
ftr-363	730	33	duplicate	duplicate	ADJ
ftr-363	730	34	data	datum	NOUN
ftr-363	730	35	requests	request	NOUN
ftr-363	730	36	from	from	ADP
ftr-363	730	37	different	different	ADJ
ftr-363	730	38	government	government	NOUN
ftr-363	730	39	agencies	agency	NOUN
ftr-363	730	40	.	.	PUNCT
ftr-363	731	1	coordination	coordination	NOUN
ftr-363	731	2	of	of	ADP
ftr-363	731	3	tax	tax	NOUN
ftr-363	731	4	administration	administration	NOUN
ftr-363	731	5	,	,	PUNCT
ftr-363	731	6	provides	provide	VERB
ftr-363	731	7	for	for	ADP
ftr-363	731	8	the	the	DET
ftr-363	731	9	mutual	mutual	ADJ
ftr-363	731	10	exchange	exchange	NOUN
ftr-363	731	11	of	of	ADP
ftr-363	731	12	returns	return	NOUN
ftr-363	731	13	and	and	CCONJ
ftr-363	731	14	return	return	VERB
ftr-363	731	15	information	information	NOUN
ftr-363	731	16	between	between	ADP
ftr-363	731	17	a	a	DET
ftr-363	731	18	specific	specific	ADJ
ftr-363	731	19	state	state	NOUN
ftr-363	731	20	tax	tax	NOUN
ftr-363	731	21	agency	agency	NOUN
ftr-363	731	22	and	and	CCONJ
ftr-363	731	23	the	the	DET
ftr-363	731	24	irs	irs	PROPN
ftr-363	731	25	.	.	PUNCT
ftr-363	731	26	”	"	PUNCT
ftr-363	731	27	)	)	PUNCT
ftr-363	731	28	.	.	PUNCT
ftr-363	732	1	136	136	NUM
ftr-363	732	2	.	.	PUNCT
ftr-363	733	1	for	for	ADP
ftr-363	733	2	a	a	DET
ftr-363	733	3	general	general	ADJ
ftr-363	733	4	discussion	discussion	NOUN
ftr-363	733	5	of	of	ADP
ftr-363	733	6	these	these	DET
ftr-363	733	7	provisions	provision	NOUN
ftr-363	733	8	,	,	PUNCT
ftr-363	733	9	see	see	VERB
ftr-363	733	10	general	general	ADJ
ftr-363	733	11	accounting	accounting	NOUN
ftr-363	733	12	office	office	NOUN
ftr-363	733	13	,	,	PUNCT
ftr-363	733	14	gao	gao	PROPN
ftr-363	733	15	-	-	PUNCT
ftr-363	733	16	gdd-99	gdd-99	NOUN
ftr-363	733	17	-	-	PUNCT
ftr-363	733	18	164	164	NUM
ftr-363	733	19	,	,	PUNCT
ftr-363	733	20	taxpayer	taxpayer	NOUN
ftr-363	733	21	confidentiality	confidentiality	NOUN
ftr-363	733	22	:	:	PUNCT
ftr-363	733	23	federal	federal	ADJ
ftr-363	733	24	,	,	PUNCT
ftr-363	733	25	state	state	NOUN
ftr-363	733	26	,	,	PUNCT
ftr-363	733	27	and	and	CCONJ
ftr-363	733	28	local	local	ADJ
ftr-363	733	29	agencies	agency	NOUN
ftr-363	733	30	receiving	receive	VERB
ftr-363	733	31	taxpayer	taxpayer	NOUN
ftr-363	733	32	information	information	NOUN
ftr-363	733	33	,	,	PUNCT
ftr-363	733	34	(	(	PUNCT
ftr-363	733	35	1999	1999	NUM
ftr-363	733	36	)	)	PUNCT
ftr-363	733	37	;	;	PUNCT
ftr-363	733	38	see	see	VERB
ftr-363	733	39	also	also	ADV
ftr-363	733	40	jct	jct	PROPN
ftr-363	733	41	report	report	NOUN
ftr-363	733	42	(	(	PUNCT
ftr-363	733	43	vol	vol	NOUN
ftr-363	733	44	.	.	PUNCT
ftr-363	734	1	i	i	PRON
ftr-363	734	2	)	)	PUNCT
ftr-363	734	3	,	,	PUNCT
ftr-363	734	4	supra	supra	PROPN
ftr-363	734	5	note	note	NOUN
ftr-363	734	6	10	10	NUM
ftr-363	734	7	,	,	PUNCT
ftr-363	734	8	at	at	ADP
ftr-363	734	9	43	43	NUM
ftr-363	734	10	-	-	SYM
ftr-363	734	11	45	45	NUM
ftr-363	734	12	.	.	PUNCT
ftr-363	734	13	137	137	NUM
ftr-363	734	14	.	.	PUNCT
ftr-363	735	1	compare	compare	VERB
ftr-363	735	2	the	the	DET
ftr-363	735	3	disclosure	disclosure	NOUN
ftr-363	735	4	to	to	ADP
ftr-363	735	5	the	the	DET
ftr-363	735	6	department	department	PROPN
ftr-363	735	7	of	of	ADP
ftr-363	735	8	commerce	commerce	PROPN
ftr-363	735	9	for	for	ADP
ftr-363	735	10	the	the	DET
ftr-363	735	11	bureau	bureau	NOUN
ftr-363	735	12	of	of	ADP
ftr-363	735	13	the	the	DET
ftr-363	735	14	census	census	NOUN
ftr-363	735	15	,	,	PUNCT
ftr-363	735	16	which	which	PRON
ftr-363	735	17	allows	allow	VERB
ftr-363	735	18	both	both	PRON
ftr-363	735	19	return	return	VERB
ftr-363	735	20	and	and	CCONJ
ftr-363	735	21	return	return	VERB
ftr-363	735	22	information	information	NOUN
ftr-363	735	23	,	,	PUNCT
ftr-363	735	24	with	with	ADP
ftr-363	735	25	the	the	DET
ftr-363	735	26	disclosure	disclosure	NOUN
ftr-363	735	27	to	to	ADP
ftr-363	735	28	commerce	commerce	PROPN
ftr-363	735	29	’s	’s	PART
ftr-363	735	30	bureau	bureau	PROPN
ftr-363	735	31	of	of	ADP
ftr-363	735	32	economic	economic	ADJ
ftr-363	735	33	analysis	analysis	NOUN
ftr-363	735	34	,	,	PUNCT
ftr-363	735	35	which	which	PRON
ftr-363	735	36	only	only	ADV
ftr-363	735	37	releases	release	VERB
ftr-363	735	38	return	return	VERB
ftr-363	735	39	information	information	NOUN
ftr-363	735	40	.	.	PUNCT
ftr-363	736	1	section	section	NOUN
ftr-363	736	2	6103(j)(1)(a	6103(j)(1)(a	NOUN
ftr-363	736	3	)	)	PUNCT
ftr-363	736	4	(	(	PUNCT
ftr-363	736	5	census	census	NOUN
ftr-363	736	6	bureau	bureau	PROPN
ftr-363	736	7	)	)	PUNCT
ftr-363	736	8	;	;	PUNCT
ftr-363	736	9	§	§	PROPN
ftr-363	736	10	6103(j)(1)(b	6103(j)(1)(b	NUM
ftr-363	736	11	)	)	PUNCT
ftr-363	736	12	(	(	PUNCT
ftr-363	736	13	bureau	bureau	NOUN
ftr-363	736	14	of	of	ADP
ftr-363	736	15	economic	economic	ADJ
ftr-363	736	16	analysis	analysis	NOUN
ftr-363	736	17	)	)	PUNCT
ftr-363	736	18	.	.	PUNCT
ftr-363	737	1	138	138	NUM
ftr-363	737	2	.	.	PUNCT
ftr-363	738	1	these	these	DET
ftr-363	738	2	agencies	agency	NOUN
ftr-363	738	3	are	be	AUX
ftr-363	738	4	the	the	DET
ftr-363	738	5	commerce	commerce	PROPN
ftr-363	738	6	department	department	NOUN
ftr-363	738	7	,	,	PUNCT
ftr-363	738	8	the	the	DET
ftr-363	738	9	congressional	congressional	ADJ
ftr-363	738	10	budget	budget	NOUN
ftr-363	738	11	office	office	NOUN
ftr-363	738	12	,	,	PUNCT
ftr-363	738	13	the	the	DET
ftr-363	738	14	federal	federal	PROPN
ftr-363	738	15	trade	trade	PROPN
ftr-363	738	16	commission	commission	PROPN
ftr-363	738	17	,	,	PUNCT
ftr-363	738	18	the	the	DET
ftr-363	738	19	treasury	treasury	PROPN
ftr-363	738	20	department	department	PROPN
ftr-363	738	21	,	,	PUNCT
ftr-363	738	22	and	and	CCONJ
ftr-363	738	23	the	the	DET
ftr-363	738	24	agriculture	agriculture	NOUN
ftr-363	738	25	department	department	PROPN
ftr-363	738	26	.	.	PUNCT
ftr-363	739	1	the	the	DET
ftr-363	739	2	exceptions	exception	NOUN
ftr-363	739	3	granted	grant	VERB
ftr-363	739	4	here	here	ADV
ftr-363	739	5	do	do	AUX
ftr-363	739	6	not	not	PART
ftr-363	739	7	reach	reach	VERB
ftr-363	739	8	all	all	DET
ftr-363	739	9	federal	federal	ADJ
ftr-363	739	10	agencies	agency	NOUN
ftr-363	739	11	,	,	PUNCT
ftr-363	739	12	but	but	CCONJ
ftr-363	739	13	only	only	ADV
ftr-363	739	14	agencies	agency	NOUN
ftr-363	739	15	that	that	PRON
ftr-363	739	16	demonstrated	demonstrate	VERB
ftr-363	739	17	a	a	DET
ftr-363	739	18	specific	specific	ADJ
ftr-363	739	19	need	need	NOUN
ftr-363	739	20	related	relate	VERB
ftr-363	739	21	to	to	ADP
ftr-363	739	22	the	the	DET
ftr-363	739	23	statutorily	statutorily	ADV
ftr-363	739	24	mandated	mandate	VERB
ftr-363	739	25	tasks	task	NOUN
ftr-363	739	26	governed	govern	VERB
ftr-363	739	27	by	by	ADP
ftr-363	739	28	that	that	DET
ftr-363	739	29	agency	agency	NOUN
ftr-363	739	30	’s	’s	PART
ftr-363	739	31	directives	directive	NOUN
ftr-363	739	32	.	.	PUNCT
ftr-363	740	1	139	139	NUM
ftr-363	740	2	.	.	PUNCT
ftr-363	741	1	regarding	regard	VERB
ftr-363	741	2	the	the	DET
ftr-363	741	3	commerce	commerce	PROPN
ftr-363	741	4	department	department	PROPN
ftr-363	741	5	the	the	DET
ftr-363	741	6	statute	statute	NOUN
ftr-363	741	7	says	say	VERB
ftr-363	741	8	,	,	PUNCT
ftr-363	741	9	“	"	PUNCT
ftr-363	741	10	for	for	ADP
ftr-363	741	11	the	the	DET
ftr-363	741	12	purpose	purpose	NOUN
ftr-363	741	13	of	of	ADP
ftr-363	741	14	,	,	PUNCT
ftr-363	741	15	but	but	CCONJ
ftr-363	741	16	only	only	ADV
ftr-363	741	17	to	to	ADP
ftr-363	741	18	the	the	DET
ftr-363	741	19	extent	extent	NOUN
ftr-363	741	20	necessary	necessary	ADJ
ftr-363	741	21	in	in	ADP
ftr-363	741	22	,	,	PUNCT
ftr-363	741	23	the	the	DET
ftr-363	741	24	structuring	structuring	NOUN
ftr-363	741	25	of	of	ADP
ftr-363	741	26	censuses	census	NOUN
ftr-363	741	27	and	and	CCONJ
ftr-363	741	28	national	national	ADJ
ftr-363	741	29	economic	economic	ADJ
ftr-363	741	30	accounts	account	NOUN
ftr-363	741	31	and	and	CCONJ
ftr-363	741	32	conducting	conduct	VERB
ftr-363	741	33	related	related	ADJ
ftr-363	741	34	statistical	statistical	ADJ
ftr-363	741	35	activities	activity	NOUN
ftr-363	741	36	authorized	authorize	VERB
ftr-363	741	37	by	by	ADP
ftr-363	741	38	law	law	NOUN
ftr-363	741	39	.	.	PUNCT
ftr-363	741	40	”	"	PUNCT
ftr-363	742	1	irc	irc	AUX
ftr-363	742	2	§	§	PROPN
ftr-363	742	3	6103(j)(1	6103(j)(1	ADV
ftr-363	742	4	)	)	PUNCT
ftr-363	742	5	.	.	PUNCT
ftr-363	743	1	regarding	regard	VERB
ftr-363	743	2	the	the	DET
ftr-363	743	3	treasury	treasury	PROPN
ftr-363	743	4	department	department	PROPN
ftr-363	743	5	the	the	DET
ftr-363	743	6	statute	statute	NOUN
ftr-363	743	7	says	say	VERB
ftr-363	743	8	,	,	PUNCT
ftr-363	743	9	“	"	PUNCT
ftr-363	743	10	only	only	ADV
ftr-363	743	11	to	to	ADP
ftr-363	743	12	the	the	DET
ftr-363	743	13	extent	extent	NOUN
ftr-363	743	14	necessary	necessary	ADJ
ftr-363	743	15	in	in	ADP
ftr-363	743	16	,	,	PUNCT
ftr-363	743	17	preparing	prepare	VERB
ftr-363	743	18	economic	economic	ADJ
ftr-363	743	19	or	or	CCONJ
ftr-363	743	20	financial	financial	ADJ
ftr-363	743	21	forecasts	forecast	NOUN
ftr-363	743	22	,	,	PUNCT
ftr-363	743	23	projections	projection	NOUN
ftr-363	743	24	,	,	PUNCT
ftr-363	743	25	analyses	analysis	NOUN
ftr-363	743	26	,	,	PUNCT
ftr-363	743	27	and	and	CCONJ
ftr-363	743	28	statistical	statistical	ADJ
ftr-363	743	29	studies	study	NOUN
ftr-363	743	30	and	and	CCONJ
ftr-363	743	31	conducting	conduct	VERB
ftr-363	743	32	related	related	ADJ
ftr-363	743	33	activities	activity	NOUN
ftr-363	743	34	.	.	PUNCT
ftr-363	743	35	”	"	PUNCT
ftr-363	744	1	irc	irc	PROPN
ftr-363	744	2	§	§	PROPN
ftr-363	744	3	6103(j)(3	6103(j)(3	NOUN
ftr-363	744	4	)	)	PUNCT
ftr-363	744	5	.	.	PUNCT
ftr-363	745	1	each	each	DET
ftr-363	745	2	grant	grant	NOUN
ftr-363	745	3	to	to	ADP
ftr-363	745	4	an	an	DET
ftr-363	745	5	agency	agency	NOUN
ftr-363	745	6	has	have	VERB
ftr-363	745	7	similar	similar	ADJ
ftr-363	745	8	limiting	limiting	NOUN
ftr-363	745	9	language	language	NOUN
ftr-363	745	10	.	.	PUNCT
ftr-363	746	1	2011	2011	NUM
ftr-363	746	2	]	]	PUNCT
ftr-363	746	3	transparency	transparency	NOUN
ftr-363	746	4	in	in	ADP
ftr-363	746	5	private	private	ADJ
ftr-363	746	6	collection	collection	NOUN
ftr-363	746	7	of	of	ADP
ftr-363	746	8	federal	federal	ADJ
ftr-363	746	9	taxes	taxis	NOUN
ftr-363	746	10	795	795	NUM
ftr-363	746	11	the	the	DET
ftr-363	746	12	cost	cost	NOUN
ftr-363	746	13	of	of	ADP
ftr-363	746	14	this	this	DET
ftr-363	746	15	disclosure	disclosure	NOUN
ftr-363	746	16	does	do	AUX
ftr-363	746	17	not	not	PART
ftr-363	746	18	outweigh	outweigh	VERB
ftr-363	746	19	the	the	DET
ftr-363	746	20	benefits	benefit	NOUN
ftr-363	746	21	because	because	SCONJ
ftr-363	746	22	there	there	PRON
ftr-363	746	23	is	be	VERB
ftr-363	746	24	no	no	DET
ftr-363	746	25	direct	direct	ADJ
ftr-363	746	26	dollar	dollar	NOUN
ftr-363	746	27	cost	cost	NOUN
ftr-363	746	28	to	to	ADP
ftr-363	746	29	the	the	DET
ftr-363	746	30	taxpayer	taxpayer	NOUN
ftr-363	746	31	.	.	PUNCT
ftr-363	747	1	the	the	DET
ftr-363	747	2	information	information	NOUN
ftr-363	747	3	transfer	transfer	NOUN
ftr-363	747	4	takes	take	VERB
ftr-363	747	5	place	place	NOUN
ftr-363	747	6	directly	directly	ADV
ftr-363	747	7	,	,	PUNCT
ftr-363	747	8	usually	usually	ADV
ftr-363	747	9	electronically	electronically	ADV
ftr-363	747	10	,	,	PUNCT
ftr-363	747	11	between	between	ADP
ftr-363	747	12	the	the	DET
ftr-363	747	13	irs	irs	PROPN
ftr-363	747	14	and	and	CCONJ
ftr-363	747	15	the	the	DET
ftr-363	747	16	receiving	receive	VERB
ftr-363	747	17	agency	agency	NOUN
ftr-363	747	18	.	.	PUNCT
ftr-363	748	1	disclosure	disclosure	NOUN
ftr-363	748	2	of	of	ADP
ftr-363	748	3	this	this	DET
ftr-363	748	4	rich	rich	ADJ
ftr-363	748	5	database	database	NOUN
ftr-363	748	6	of	of	ADP
ftr-363	748	7	information	information	NOUN
ftr-363	748	8	benefits	benefit	VERB
ftr-363	748	9	all	all	DET
ftr-363	748	10	taxpayers	taxpayer	NOUN
ftr-363	748	11	by	by	ADP
ftr-363	748	12	aiding	aid	VERB
ftr-363	748	13	the	the	DET
ftr-363	748	14	economy	economy	NOUN
ftr-363	748	15	in	in	ADP
ftr-363	748	16	running	run	VERB
ftr-363	748	17	more	more	ADV
ftr-363	748	18	smoothly	smoothly	ADV
ftr-363	748	19	and	and	CCONJ
ftr-363	748	20	reducing	reduce	VERB
ftr-363	748	21	intrusions	intrusion	NOUN
ftr-363	748	22	on	on	ADP
ftr-363	748	23	privacy	privacy	NOUN
ftr-363	748	24	by	by	ADP
ftr-363	748	25	the	the	DET
ftr-363	748	26	census	census	NOUN
ftr-363	748	27	data	datum	NOUN
ftr-363	748	28	collectors	collector	NOUN
ftr-363	748	29	.	.	PUNCT
ftr-363	749	1	in	in	ADP
ftr-363	749	2	addition	addition	NOUN
ftr-363	749	3	,	,	PUNCT
ftr-363	749	4	the	the	DET
ftr-363	749	5	statistical	statistical	ADJ
ftr-363	749	6	information	information	NOUN
ftr-363	749	7	that	that	PRON
ftr-363	749	8	these	these	DET
ftr-363	749	9	agencies	agency	NOUN
ftr-363	749	10	produce	produce	VERB
ftr-363	749	11	must	must	AUX
ftr-363	749	12	protect	protect	VERB
ftr-363	749	13	the	the	DET
ftr-363	749	14	privacy	privacy	NOUN
ftr-363	749	15	of	of	ADP
ftr-363	749	16	individual	individual	NOUN
ftr-363	749	17	taxpayers.140	taxpayers.140	PROPN
ftr-363	749	18	the	the	DET
ftr-363	749	19	importance	importance	NOUN
ftr-363	749	20	of	of	ADP
ftr-363	749	21	the	the	DET
ftr-363	749	22	data	datum	NOUN
ftr-363	749	23	to	to	ADP
ftr-363	749	24	the	the	DET
ftr-363	749	25	specific	specific	ADJ
ftr-363	749	26	programs	program	NOUN
ftr-363	749	27	satisfies	satisfy	VERB
ftr-363	749	28	the	the	DET
ftr-363	749	29	compelling	compelling	ADJ
ftr-363	749	30	need	need	NOUN
ftr-363	749	31	test	test	NOUN
ftr-363	749	32	,	,	PUNCT
ftr-363	749	33	even	even	ADV
ftr-363	749	34	where	where	SCONJ
ftr-363	749	35	,	,	PUNCT
ftr-363	749	36	as	as	ADP
ftr-363	749	37	here	here	ADV
ftr-363	749	38	,	,	PUNCT
ftr-363	749	39	many	many	ADJ
ftr-363	749	40	of	of	ADP
ftr-363	749	41	the	the	DET
ftr-363	749	42	agencies	agency	NOUN
ftr-363	749	43	receive	receive	VERB
ftr-363	749	44	data	datum	NOUN
ftr-363	749	45	about	about	ADP
ftr-363	749	46	individuals	individual	NOUN
ftr-363	749	47	as	as	ADV
ftr-363	749	48	well	well	ADV
ftr-363	749	49	as	as	ADP
ftr-363	749	50	entities	entity	NOUN
ftr-363	749	51	.	.	PUNCT
ftr-363	750	1	(	(	PUNCT
ftr-363	750	2	c	c	X
ftr-363	750	3	)	)	PUNCT
ftr-363	750	4	section	section	NOUN
ftr-363	750	5	6103(k	6103(k	NOUN
ftr-363	750	6	)	)	PUNCT
ftr-363	751	1	disclosure	disclosure	NOUN
ftr-363	751	2	for	for	ADP
ftr-363	751	3	tax	tax	NOUN
ftr-363	751	4	administration	administration	NOUN
ftr-363	751	5	purposes	purpose	NOUN
ftr-363	751	6	.	.	PUNCT
ftr-363	752	1	this	this	DET
ftr-363	752	2	subsection	subsection	NOUN
ftr-363	752	3	contains	contain	VERB
ftr-363	752	4	a	a	DET
ftr-363	752	5	number	number	NOUN
ftr-363	752	6	of	of	ADP
ftr-363	752	7	discrete	discrete	ADJ
ftr-363	752	8	circumstances	circumstance	NOUN
ftr-363	752	9	in	in	ADP
ftr-363	752	10	which	which	PRON
ftr-363	752	11	disclosure	disclosure	NOUN
ftr-363	752	12	occurs	occur	VERB
ftr-363	752	13	,	,	PUNCT
ftr-363	752	14	only	only	ADV
ftr-363	752	15	one	one	NUM
ftr-363	752	16	of	of	ADP
ftr-363	752	17	which	which	PRON
ftr-363	752	18	will	will	AUX
ftr-363	752	19	be	be	AUX
ftr-363	752	20	discussed	discuss	VERB
ftr-363	752	21	here.141	here.141	ADV
ftr-363	752	22	this	this	DET
ftr-363	752	23	provision	provision	NOUN
ftr-363	752	24	permits	permit	VERB
ftr-363	752	25	disclosure	disclosure	NOUN
ftr-363	752	26	to	to	ADP
ftr-363	752	27	the	the	DET
ftr-363	752	28	public	public	NOUN
ftr-363	752	29	of	of	ADP
ftr-363	752	30	specific	specific	ADJ
ftr-363	752	31	taxpayer	taxpayer	NOUN
ftr-363	752	32	information	information	NOUN
ftr-363	752	33	,	,	PUNCT
ftr-363	752	34	including	include	VERB
ftr-363	752	35	information	information	NOUN
ftr-363	752	36	about	about	ADP
ftr-363	752	37	individual	individual	ADJ
ftr-363	752	38	taxpayers.142	taxpayers.142	PROPN
ftr-363	752	39	the	the	DET
ftr-363	752	40	information	information	NOUN
ftr-363	752	41	disclosed	disclose	VERB
ftr-363	752	42	by	by	ADP
ftr-363	752	43	filing	file	VERB
ftr-363	752	44	a	a	DET
ftr-363	752	45	notice	notice	NOUN
ftr-363	752	46	of	of	ADP
ftr-363	752	47	federal	federal	ADJ
ftr-363	752	48	tax	tax	NOUN
ftr-363	752	49	lien	lien	NOUN
ftr-363	752	50	(	(	PUNCT
ftr-363	752	51	nftl	nftl	NOUN
ftr-363	752	52	)	)	PUNCT
ftr-363	752	53	is	be	AUX
ftr-363	752	54	very	very	ADV
ftr-363	752	55	specific	specific	ADJ
ftr-363	752	56	,	,	PUNCT
ftr-363	752	57	and	and	CCONJ
ftr-363	752	58	therefore	therefore	ADV
ftr-363	752	59	economically	economically	ADV
ftr-363	752	60	harmful	harmful	ADJ
ftr-363	752	61	to	to	ADP
ftr-363	752	62	the	the	DET
ftr-363	752	63	named	name	VERB
ftr-363	752	64	taxpayer.143	taxpayer.143	NOUN
ftr-363	752	65	because	because	SCONJ
ftr-363	752	66	of	of	ADP
ftr-363	752	67	the	the	DET
ftr-363	752	68	sensitive	sensitive	ADJ
ftr-363	752	69	and	and	CCONJ
ftr-363	752	70	private	private	ADJ
ftr-363	752	71	nature	nature	NOUN
ftr-363	752	72	of	of	ADP
ftr-363	752	73	the	the	DET
ftr-363	752	74	tax	tax	NOUN
ftr-363	752	75	data	datum	NOUN
ftr-363	752	76	and	and	CCONJ
ftr-363	752	77	the	the	DET
ftr-363	752	78	public	public	ADJ
ftr-363	752	79	nature	nature	NOUN
ftr-363	752	80	of	of	ADP
ftr-363	752	81	the	the	DET
ftr-363	752	82	disclosure	disclosure	NOUN
ftr-363	752	83	,	,	PUNCT
ftr-363	752	84	the	the	DET
ftr-363	752	85	filing	filing	NOUN
ftr-363	752	86	of	of	ADP
ftr-363	752	87	the	the	DET
ftr-363	752	88	nftl	nftl	NOUN
ftr-363	752	89	would	would	AUX
ftr-363	752	90	move	move	VERB
ftr-363	752	91	the	the	DET
ftr-363	752	92	needle	needle	NOUN
ftr-363	752	93	far	far	ADV
ftr-363	752	94	to	to	ADP
ftr-363	752	95	the	the	DET
ftr-363	752	96	non	non	ADJ
ftr-363	752	97	-	-	ADJ
ftr-363	752	98	disclosure	disclosure	ADJ
ftr-363	752	99	side	side	NOUN
ftr-363	752	100	of	of	ADP
ftr-363	752	101	the	the	DET
ftr-363	752	102	dial	dial	NOUN
ftr-363	752	103	.	.	PUNCT
ftr-363	753	1	only	only	ADV
ftr-363	753	2	the	the	DET
ftr-363	753	3	compelling	compelling	ADJ
ftr-363	753	4	need	need	NOUN
ftr-363	753	5	to	to	PART
ftr-363	753	6	protect	protect	VERB
ftr-363	753	7	the	the	DET
ftr-363	753	8	lien	lien	ADJ
ftr-363	753	9	interest	interest	NOUN
ftr-363	753	10	of	of	ADP
ftr-363	753	11	the	the	DET
ftr-363	753	12	government	government	NOUN
ftr-363	753	13	allows	allow	VERB
ftr-363	753	14	the	the	DET
ftr-363	753	15	needle	needle	NOUN
ftr-363	753	16	to	to	PART
ftr-363	753	17	swing	swing	VERB
ftr-363	753	18	to	to	ADP
ftr-363	753	19	the	the	DET
ftr-363	753	20	disclosure	disclosure	NOUN
ftr-363	753	21	side	side	NOUN
ftr-363	753	22	.	.	PUNCT
ftr-363	754	1	the	the	DET
ftr-363	754	2	compelling	compelling	ADJ
ftr-363	754	3	need	need	NOUN
ftr-363	754	4	to	to	PART
ftr-363	754	5	disclose	disclose	VERB
ftr-363	754	6	taxpayer	taxpayer	NOUN
ftr-363	754	7	information	information	NOUN
ftr-363	754	8	by	by	ADP
ftr-363	754	9	filing	file	VERB
ftr-363	754	10	an	an	DET
ftr-363	754	11	nftl	nftl	NOUN
ftr-363	754	12	comes	come	VERB
ftr-363	754	13	under	under	ADP
ftr-363	754	14	the	the	DET
ftr-363	754	15	umbrella	umbrella	NOUN
ftr-363	754	16	of	of	ADP
ftr-363	754	17	tax	tax	NOUN
ftr-363	754	18	administration	administration	NOUN
ftr-363	754	19	.	.	PUNCT
ftr-363	755	1	an	an	DET
ftr-363	755	2	nftl	nftl	NOUN
ftr-363	755	3	is	be	AUX
ftr-363	755	4	filed	file	VERB
ftr-363	755	5	only	only	ADV
ftr-363	755	6	when	when	SCONJ
ftr-363	755	7	a	a	DET
ftr-363	755	8	federal	federal	ADJ
ftr-363	755	9	tax	tax	NOUN
ftr-363	755	10	lien	lien	NOUN
ftr-363	755	11	exists	exist	VERB
ftr-363	755	12	,	,	PUNCT
ftr-363	755	13	and	and	CCONJ
ftr-363	755	14	the	the	DET
ftr-363	755	15	lien	lien	NOUN
ftr-363	755	16	exists	exist	VERB
ftr-363	755	17	only	only	ADV
ftr-363	755	18	when	when	SCONJ
ftr-363	755	19	taxes	taxis	NOUN
ftr-363	755	20	remain	remain	VERB
ftr-363	755	21	unpaid	unpaid	ADJ
ftr-363	755	22	.	.	PUNCT
ftr-363	756	1	to	to	PART
ftr-363	756	2	collect	collect	VERB
ftr-363	756	3	the	the	DET
ftr-363	756	4	unpaid	unpaid	ADJ
ftr-363	756	5	taxes	taxis	NOUN
ftr-363	756	6	,	,	PUNCT
ftr-363	756	7	congress	congress	PROPN
ftr-363	756	8	created	create	VERB
ftr-363	756	9	the	the	DET
ftr-363	756	10	federal	federal	ADJ
ftr-363	756	11	tax	tax	NOUN
ftr-363	756	12	lien	lien	NOUN
ftr-363	756	13	to	to	PART
ftr-363	756	14	protect	protect	VERB
ftr-363	756	15	the	the	DET
ftr-363	756	16	united	united	PROPN
ftr-363	756	17	states	states	PROPN
ftr-363	756	18	’	’	PART
ftr-363	756	19	interest	interest	NOUN
ftr-363	756	20	in	in	ADP
ftr-363	756	21	the	the	DET
ftr-363	756	22	taxpayer	taxpayer	NOUN
ftr-363	756	23	’s	’s	PART
ftr-363	756	24	assets	asset	NOUN
ftr-363	756	25	.	.	PUNCT
ftr-363	757	1	the	the	DET
ftr-363	757	2	administrative	administrative	ADJ
ftr-363	757	3	problem	problem	NOUN
ftr-363	757	4	with	with	ADP
ftr-363	757	5	the	the	DET
ftr-363	757	6	lien	lien	NOUN
ftr-363	757	7	is	be	AUX
ftr-363	757	8	that	that	SCONJ
ftr-363	757	9	without	without	ADP
ftr-363	757	10	publication	publication	NOUN
ftr-363	757	11	,	,	PUNCT
ftr-363	757	12	only	only	ADV
ftr-363	757	13	the	the	DET
ftr-363	757	14	irs	irs	PROPN
ftr-363	757	15	and	and	CCONJ
ftr-363	757	16	the	the	DET
ftr-363	757	17	taxpayer	taxpayer	NOUN
ftr-363	757	18	know	know	NOUN
ftr-363	757	19	of	of	ADP
ftr-363	757	20	its	its	PRON
ftr-363	757	21	existence	existence	NOUN
ftr-363	757	22	.	.	PUNCT
ftr-363	758	1	creditors	creditor	NOUN
ftr-363	758	2	remain	remain	VERB
ftr-363	758	3	unaware	unaware	ADJ
ftr-363	758	4	of	of	ADP
ftr-363	758	5	the	the	DET
ftr-363	758	6	140	140	NUM
ftr-363	758	7	.	.	PUNCT
ftr-363	759	1	irc	irc	PROPN
ftr-363	759	2	§	§	PROPN
ftr-363	759	3	6103(j)(4	6103(j)(4	NOUN
ftr-363	759	4	)	)	PUNCT
ftr-363	759	5	provides	provide	VERB
ftr-363	759	6	that	that	SCONJ
ftr-363	759	7	“	"	PUNCT
ftr-363	759	8	[	[	X
ftr-363	759	9	n]o	n]o	ADP
ftr-363	759	10	person	person	NOUN
ftr-363	759	11	who	who	PRON
ftr-363	759	12	receives	receive	VERB
ftr-363	759	13	a	a	DET
ftr-363	759	14	return	return	NOUN
ftr-363	759	15	or	or	CCONJ
ftr-363	759	16	return	return	VERB
ftr-363	759	17	information	information	NOUN
ftr-363	759	18	under	under	ADP
ftr-363	759	19	this	this	DET
ftr-363	759	20	subsection	subsection	NOUN
ftr-363	759	21	shall	shall	AUX
ftr-363	759	22	disclose	disclose	VERB
ftr-363	759	23	such	such	ADJ
ftr-363	759	24	return	return	NOUN
ftr-363	759	25	or	or	CCONJ
ftr-363	759	26	return	return	VERB
ftr-363	759	27	information	information	NOUN
ftr-363	759	28	to	to	ADP
ftr-363	759	29	any	any	DET
ftr-363	759	30	person	person	NOUN
ftr-363	759	31	other	other	ADJ
ftr-363	759	32	than	than	ADP
ftr-363	759	33	the	the	DET
ftr-363	759	34	taxpayer	taxpayer	NOUN
ftr-363	759	35	to	to	PART
ftr-363	759	36	whom	whom	PRON
ftr-363	759	37	it	it	PRON
ftr-363	759	38	relates	relate	VERB
ftr-363	759	39	except	except	SCONJ
ftr-363	759	40	in	in	ADP
ftr-363	759	41	a	a	DET
ftr-363	759	42	form	form	NOUN
ftr-363	759	43	which	which	PRON
ftr-363	759	44	can	can	AUX
ftr-363	759	45	not	not	PART
ftr-363	759	46	be	be	AUX
ftr-363	759	47	associated	associate	VERB
ftr-363	759	48	with	with	ADP
ftr-363	759	49	,	,	PUNCT
ftr-363	759	50	or	or	CCONJ
ftr-363	759	51	otherwise	otherwise	ADV
ftr-363	759	52	identify	identify	VERB
ftr-363	759	53	,	,	PUNCT
ftr-363	759	54	directly	directly	ADV
ftr-363	759	55	or	or	CCONJ
ftr-363	759	56	indirectly	indirectly	ADV
ftr-363	759	57	,	,	PUNCT
ftr-363	759	58	a	a	DET
ftr-363	759	59	particular	particular	ADJ
ftr-363	759	60	taxpayer	taxpayer	NOUN
ftr-363	759	61	.	.	PUNCT
ftr-363	759	62	”	"	PUNCT
ftr-363	760	1	141	141	NUM
ftr-363	760	2	.	.	PUNCT
ftr-363	761	1	irc	irc	PROPN
ftr-363	761	2	§	§	PROPN
ftr-363	761	3	6103(k)(2	6103(k)(2	ADJ
ftr-363	761	4	)	)	PUNCT
ftr-363	761	5	.	.	PUNCT
ftr-363	762	1	142.i.r.m	142.i.r.m	PROPN
ftr-363	762	2	.	.	PUNCT
ftr-363	762	3	exhibit	exhibit	PROPN
ftr-363	762	4	,	,	PUNCT
ftr-363	762	5	available	available	ADJ
ftr-363	762	6	at	at	ADP
ftr-363	762	7	http://www.irs.gov/irm/part1/irm_01002149.html	http://www.irs.gov/irm/part1/irm_01002149.html	PROPN
ftr-363	762	8	.	.	PUNCT
ftr-363	763	1	143	143	NUM
ftr-363	763	2	.	.	PUNCT
ftr-363	763	3	national	national	PROPN
ftr-363	763	4	taxpayer	taxpayer	PROPN
ftr-363	763	5	advocate	advocate	NOUN
ftr-363	763	6	,	,	PUNCT
ftr-363	763	7	report	report	NOUN
ftr-363	763	8	to	to	ADP
ftr-363	763	9	congress	congress	NOUN
ftr-363	763	10	:	:	PUNCT
ftr-363	763	11	fiscal	fiscal	ADJ
ftr-363	763	12	year	year	NOUN
ftr-363	763	13	2011	2011	NUM
ftr-363	763	14	objectives	objective	NOUN
ftr-363	763	15	14	14	NUM
ftr-363	763	16	,	,	PUNCT
ftr-363	763	17	available	available	ADJ
ftr-363	763	18	at	at	ADP
ftr-363	763	19	http://www.irs.gov/pub/irs-utl/nta2011objectivesfinal.pdf	http://www.irs.gov/pub/irs-utl/nta2011objectivesfinal.pdf	NOUN
ftr-363	763	20	;	;	PUNCT
ftr-363	763	21	(	(	PUNCT
ftr-363	763	22	“	"	PUNCT
ftr-363	763	23	[	[	X
ftr-363	763	24	t]he	t]he	X
ftr-363	763	25	filing	filing	NOUN
ftr-363	763	26	of	of	ADP
ftr-363	763	27	the	the	DET
ftr-363	763	28	nftl	nftl	NOUN
ftr-363	763	29	in	in	ADP
ftr-363	763	30	the	the	DET
ftr-363	763	31	public	public	ADJ
ftr-363	763	32	record	record	NOUN
ftr-363	763	33	might	might	AUX
ftr-363	763	34	actually	actually	ADV
ftr-363	763	35	prevent	prevent	VERB
ftr-363	763	36	the	the	DET
ftr-363	763	37	taxpayer	taxpayer	NOUN
ftr-363	763	38	from	from	ADP
ftr-363	763	39	borrowing	borrow	VERB
ftr-363	763	40	money	money	NOUN
ftr-363	763	41	to	to	PART
ftr-363	763	42	fully	fully	ADV
ftr-363	763	43	pay	pay	VERB
ftr-363	763	44	the	the	DET
ftr-363	763	45	outstanding	outstanding	ADJ
ftr-363	763	46	tax	tax	NOUN
ftr-363	763	47	liability	liability	NOUN
ftr-363	763	48	.	.	PUNCT
ftr-363	763	49	”	"	PUNCT
ftr-363	763	50	)	)	PUNCT
ftr-363	763	51	national	national	ADJ
ftr-363	763	52	taxpayer	taxpayer	NOUN
ftr-363	763	53	advocate	advocate	NOUN
ftr-363	763	54	,	,	PUNCT
ftr-363	763	55	report	report	NOUN
ftr-363	763	56	to	to	ADP
ftr-363	763	57	congress	congress	NOUN
ftr-363	763	58	:	:	PUNCT
ftr-363	763	59	fiscal	fiscal	ADJ
ftr-363	763	60	year	year	NOUN
ftr-363	763	61	2010	2010	NUM
ftr-363	763	62	objectives	objective	NOUN
ftr-363	763	63	54	54	NUM
ftr-363	763	64	,	,	PUNCT
ftr-363	763	65	available	available	ADJ
ftr-363	763	66	at	at	ADP
ftr-363	763	67	http://www.irs.gov/pub/irs-utl/fy2010_objectivesreport.pdf	http://www.irs.gov/pub/irs-utl/fy2010_objectivesreport.pdf	PROPN
ftr-363	763	68	(	(	PUNCT
ftr-363	763	69	“	"	PUNCT
ftr-363	763	70	filing	file	VERB
ftr-363	763	71	an	an	DET
ftr-363	763	72	nftl	nftl	NOUN
ftr-363	763	73	on	on	ADP
ftr-363	763	74	outstanding	outstanding	ADJ
ftr-363	763	75	liabilities	liability	NOUN
ftr-363	763	76	may	may	AUX
ftr-363	763	77	create	create	VERB
ftr-363	763	78	serious	serious	ADJ
ftr-363	763	79	consequences	consequence	NOUN
ftr-363	763	80	for	for	ADP
ftr-363	763	81	a	a	DET
ftr-363	763	82	taxpayer	taxpayer	NOUN
ftr-363	763	83	,	,	PUNCT
ftr-363	763	84	including	include	VERB
ftr-363	763	85	making	make	VERB
ftr-363	763	86	it	it	PRON
ftr-363	763	87	more	more	ADV
ftr-363	763	88	difficult	difficult	ADJ
ftr-363	763	89	to	to	PART
ftr-363	763	90	obtain	obtain	VERB
ftr-363	763	91	credit	credit	NOUN
ftr-363	763	92	.	.	PUNCT
ftr-363	763	93	”	"	PUNCT
ftr-363	763	94	)	)	PUNCT
ftr-363	763	95	.	.	PUNCT
ftr-363	764	1	796	796	NUM
ftr-363	764	2	florida	florida	PROPN
ftr-363	764	3	tax	tax	NOUN
ftr-363	764	4	review	review	NOUN
ftr-363	764	5	[	[	X
ftr-363	764	6	vol	vol	NOUN
ftr-363	764	7	.	.	PUNCT
ftr-363	764	8	10:10	10:10	NUM
ftr-363	764	9	existence	existence	NOUN
ftr-363	764	10	of	of	ADP
ftr-363	764	11	the	the	DET
ftr-363	764	12	lien	lien	NOUN
ftr-363	764	13	until	until	ADP
ftr-363	764	14	its	its	PRON
ftr-363	764	15	publication	publication	NOUN
ftr-363	764	16	.	.	PUNCT
ftr-363	765	1	in	in	ADP
ftr-363	765	2	the	the	DET
ftr-363	765	3	1966	1966	NUM
ftr-363	765	4	federal	federal	ADJ
ftr-363	765	5	tax	tax	NOUN
ftr-363	765	6	lien	lien	PROPN
ftr-363	765	7	act	act	PROPN
ftr-363	765	8	,	,	PUNCT
ftr-363	765	9	congress	congress	PROPN
ftr-363	765	10	acknowledged	acknowledge	VERB
ftr-363	765	11	that	that	SCONJ
ftr-363	765	12	most	most	ADJ
ftr-363	765	13	creditors	creditor	NOUN
ftr-363	765	14	would	would	AUX
ftr-363	765	15	defeat	defeat	VERB
ftr-363	765	16	the	the	DET
ftr-363	765	17	federal	federal	ADJ
ftr-363	765	18	tax	tax	NOUN
ftr-363	765	19	lien	lien	NOUN
ftr-363	765	20	unless	unless	SCONJ
ftr-363	765	21	a	a	DET
ftr-363	765	22	notice	notice	NOUN
ftr-363	765	23	of	of	ADP
ftr-363	765	24	the	the	DET
ftr-363	765	25	lien	lien	NOUN
ftr-363	765	26	was	be	AUX
ftr-363	765	27	properly	properly	ADV
ftr-363	765	28	filed.144	filed.144	ADJ
ftr-363	765	29	it	it	PRON
ftr-363	765	30	devised	devise	VERB
ftr-363	765	31	a	a	DET
ftr-363	765	32	system	system	NOUN
ftr-363	765	33	of	of	ADP
ftr-363	765	34	filing	filing	NOUN
ftr-363	765	35	as	as	ADP
ftr-363	765	36	a	a	DET
ftr-363	765	37	mechanism	mechanism	NOUN
ftr-363	765	38	for	for	ADP
ftr-363	765	39	fairly	fairly	ADV
ftr-363	765	40	treating	treat	VERB
ftr-363	765	41	creditors	creditor	NOUN
ftr-363	765	42	competing	compete	VERB
ftr-363	765	43	with	with	ADP
ftr-363	765	44	the	the	DET
ftr-363	765	45	federal	federal	ADJ
ftr-363	765	46	tax	tax	NOUN
ftr-363	765	47	lien.145	lien.145	NOUN
ftr-363	765	48	filing	file	VERB
ftr-363	765	49	the	the	DET
ftr-363	765	50	lien	lien	NOUN
ftr-363	765	51	,	,	PUNCT
ftr-363	765	52	however	however	ADV
ftr-363	765	53	,	,	PUNCT
ftr-363	765	54	discloses	disclose	VERB
ftr-363	765	55	the	the	DET
ftr-363	765	56	taxpayer	taxpayer	NOUN
ftr-363	765	57	’s	’s	PART
ftr-363	765	58	identity	identity	NOUN
ftr-363	765	59	and	and	CCONJ
ftr-363	765	60	address	address	NOUN
ftr-363	765	61	,	,	PUNCT
ftr-363	765	62	the	the	DET
ftr-363	765	63	existence	existence	NOUN
ftr-363	765	64	of	of	ADP
ftr-363	765	65	an	an	DET
ftr-363	765	66	outstanding	outstanding	ADJ
ftr-363	765	67	tax	tax	NOUN
ftr-363	765	68	liability	liability	NOUN
ftr-363	765	69	,	,	PUNCT
ftr-363	765	70	the	the	DET
ftr-363	765	71	amount	amount	NOUN
ftr-363	765	72	and	and	CCONJ
ftr-363	765	73	type	type	NOUN
ftr-363	765	74	of	of	ADP
ftr-363	765	75	that	that	DET
ftr-363	765	76	liability	liability	NOUN
ftr-363	765	77	,	,	PUNCT
ftr-363	765	78	and	and	CCONJ
ftr-363	765	79	the	the	DET
ftr-363	765	80	year(s	year(s	PROPN
ftr-363	765	81	)	)	PUNCT
ftr-363	765	82	related	relate	VERB
ftr-363	765	83	to	to	ADP
ftr-363	765	84	the	the	DET
ftr-363	765	85	liability.146	liability.146	PROPN
ftr-363	765	86	the	the	DET
ftr-363	765	87	costs	cost	NOUN
ftr-363	765	88	associated	associate	VERB
ftr-363	765	89	with	with	ADP
ftr-363	765	90	filing	file	VERB
ftr-363	765	91	the	the	DET
ftr-363	765	92	nftl	nftl	NOUN
ftr-363	765	93	do	do	AUX
ftr-363	765	94	not	not	PART
ftr-363	765	95	outweigh	outweigh	VERB
ftr-363	765	96	the	the	DET
ftr-363	765	97	benefits	benefit	NOUN
ftr-363	765	98	because	because	SCONJ
ftr-363	765	99	the	the	DET
ftr-363	765	100	irs	irs	PROPN
ftr-363	765	101	secures	secure	VERB
ftr-363	765	102	its	its	PRON
ftr-363	765	103	interest	interest	NOUN
ftr-363	765	104	in	in	ADP
ftr-363	765	105	the	the	DET
ftr-363	765	106	taxpayer	taxpayer	NOUN
ftr-363	765	107	’s	’s	PART
ftr-363	765	108	assets	asset	NOUN
ftr-363	765	109	by	by	ADP
ftr-363	765	110	filing	file	VERB
ftr-363	765	111	the	the	DET
ftr-363	765	112	lien.147	lien.147	NOUN
ftr-363	765	113	even	even	ADV
ftr-363	765	114	though	though	SCONJ
ftr-363	765	115	this	this	DET
ftr-363	765	116	disclosure	disclosure	NOUN
ftr-363	765	117	enables	enable	VERB
ftr-363	765	118	the	the	DET
ftr-363	765	119	availability	availability	NOUN
ftr-363	765	120	of	of	ADP
ftr-363	765	121	damaging	damage	VERB
ftr-363	765	122	information	information	NOUN
ftr-363	765	123	in	in	ADP
ftr-363	765	124	an	an	DET
ftr-363	765	125	unlimited	unlimited	ADJ
ftr-363	765	126	fashion	fashion	NOUN
ftr-363	765	127	,	,	PUNCT
ftr-363	765	128	it	it	PRON
ftr-363	765	129	meets	meet	VERB
ftr-363	765	130	the	the	DET
ftr-363	765	131	compelling	compelling	ADJ
ftr-363	765	132	need	need	NOUN
ftr-363	765	133	to	to	PART
ftr-363	765	134	disclose	disclose	VERB
ftr-363	765	135	test	test	NOUN
ftr-363	765	136	.	.	PUNCT
ftr-363	766	1	the	the	DET
ftr-363	766	2	only	only	ADJ
ftr-363	766	3	alternative	alternative	NOUN
ftr-363	766	4	to	to	ADP
ftr-363	766	5	disclosure	disclosure	NOUN
ftr-363	766	6	that	that	PRON
ftr-363	766	7	would	would	AUX
ftr-363	766	8	protect	protect	VERB
ftr-363	766	9	the	the	DET
ftr-363	766	10	irs	irs	PROPN
ftr-363	766	11	’s	’s	PART
ftr-363	766	12	secured	secured	ADJ
ftr-363	766	13	status	status	NOUN
ftr-363	766	14	is	be	AUX
ftr-363	766	15	a	a	DET
ftr-363	766	16	law	law	NOUN
ftr-363	766	17	that	that	PRON
ftr-363	766	18	would	would	AUX
ftr-363	766	19	make	make	VERB
ftr-363	766	20	competing	compete	VERB
ftr-363	766	21	creditors	creditor	NOUN
ftr-363	766	22	vulnerable	vulnerable	ADJ
ftr-363	766	23	to	to	ADP
ftr-363	766	24	losing	lose	VERB
ftr-363	766	25	their	their	PRON
ftr-363	766	26	secured	secure	VERB
ftr-363	766	27	claims	claim	NOUN
ftr-363	766	28	,	,	PUNCT
ftr-363	766	29	without	without	ADP
ftr-363	766	30	the	the	DET
ftr-363	766	31	opportunity	opportunity	NOUN
ftr-363	766	32	to	to	PART
ftr-363	766	33	know	know	VERB
ftr-363	766	34	of	of	ADP
ftr-363	766	35	the	the	DET
ftr-363	766	36	competing	compete	VERB
ftr-363	766	37	tax	tax	NOUN
ftr-363	766	38	lien.148	lien.148	PROPN
ftr-363	766	39	here	here	ADV
ftr-363	766	40	,	,	PUNCT
ftr-363	766	41	the	the	DET
ftr-363	766	42	benefit	benefit	NOUN
ftr-363	766	43	to	to	ADP
ftr-363	766	44	the	the	DET
ftr-363	766	45	irs	irs	PROPN
ftr-363	766	46	and	and	CCONJ
ftr-363	766	47	to	to	ADP
ftr-363	766	48	competing	compete	VERB
ftr-363	766	49	creditors	creditor	NOUN
ftr-363	766	50	outweighs	outweigh	VERB
ftr-363	766	51	the	the	DET
ftr-363	766	52	privacy	privacy	NOUN
ftr-363	766	53	interests	interest	NOUN
ftr-363	766	54	of	of	ADP
ftr-363	766	55	the	the	DET
ftr-363	766	56	taxpayer	taxpayer	NOUN
ftr-363	766	57	.	.	PUNCT
ftr-363	767	1	this	this	DET
ftr-363	767	2	exception	exception	NOUN
ftr-363	767	3	to	to	ADP
ftr-363	767	4	the	the	DET
ftr-363	767	5	rule	rule	NOUN
ftr-363	767	6	of	of	ADP
ftr-363	767	7	non	non	ADJ
ftr-363	767	8	-	-	ADJ
ftr-363	767	9	disclosure	disclosure	ADJ
ftr-363	767	10	only	only	ADV
ftr-363	767	11	occurs	occur	VERB
ftr-363	767	12	because	because	SCONJ
ftr-363	767	13	of	of	ADP
ftr-363	767	14	the	the	DET
ftr-363	767	15	compelling	compelling	ADJ
ftr-363	767	16	need	need	NOUN
ftr-363	767	17	to	to	PART
ftr-363	767	18	disclose	disclose	VERB
ftr-363	767	19	the	the	DET
ftr-363	767	20	lien	lien	NOUN
ftr-363	767	21	to	to	PART
ftr-363	767	22	protect	protect	VERB
ftr-363	767	23	the	the	DET
ftr-363	767	24	interests	interest	NOUN
ftr-363	767	25	of	of	ADP
ftr-363	767	26	the	the	DET
ftr-363	767	27	government	government	NOUN
ftr-363	767	28	and	and	CCONJ
ftr-363	767	29	competing	compete	VERB
ftr-363	767	30	creditors	creditor	NOUN
ftr-363	767	31	.	.	PUNCT
ftr-363	768	1	(	(	PUNCT
ftr-363	768	2	d	d	X
ftr-363	768	3	)	)	PUNCT
ftr-363	768	4	proposed	propose	VERB
ftr-363	768	5	shaming	shame	VERB
ftr-363	768	6	laws	law	NOUN
ftr-363	768	7	.	.	PUNCT
ftr-363	769	1	even	even	ADV
ftr-363	769	2	though	though	SCONJ
ftr-363	769	3	congress	congress	PROPN
ftr-363	769	4	has	have	AUX
ftr-363	769	5	not	not	PART
ftr-363	769	6	passed	pass	VERB
ftr-363	769	7	laws	law	NOUN
ftr-363	769	8	similar	similar	ADJ
ftr-363	769	9	to	to	ADP
ftr-363	769	10	the	the	DET
ftr-363	769	11	shaming	shame	VERB
ftr-363	769	12	provisions	provision	NOUN
ftr-363	769	13	enacted	enact	VERB
ftr-363	769	14	by	by	ADP
ftr-363	769	15	some	some	DET
ftr-363	769	16	states	state	NOUN
ftr-363	769	17	,	,	PUNCT
ftr-363	769	18	applying	apply	VERB
ftr-363	769	19	this	this	DET
ftr-363	769	20	test	test	NOUN
ftr-363	769	21	to	to	ADP
ftr-363	769	22	shaming	shame	VERB
ftr-363	769	23	laws	law	NOUN
ftr-363	769	24	provides	provide	VERB
ftr-363	769	25	insight	insight	NOUN
ftr-363	769	26	into	into	ADP
ftr-363	769	27	congress	congress	PROPN
ftr-363	769	28	’	'	PUNCT
ftr-363	769	29	failure	failure	NOUN
ftr-363	769	30	to	to	PART
ftr-363	769	31	follow	follow	VERB
ftr-363	769	32	the	the	DET
ftr-363	769	33	lead	lead	NOUN
ftr-363	769	34	of	of	ADP
ftr-363	769	35	the	the	DET
ftr-363	769	36	states	state	NOUN
ftr-363	769	37	.	.	PUNCT
ftr-363	770	1	shaming	shame	VERB
ftr-363	770	2	laws	law	NOUN
ftr-363	770	3	would	would	AUX
ftr-363	770	4	greatly	greatly	ADV
ftr-363	770	5	implicate	implicate	VERB
ftr-363	770	6	privacy	privacy	NOUN
ftr-363	770	7	concerns	concern	NOUN
ftr-363	770	8	.	.	PUNCT
ftr-363	771	1	the	the	DET
ftr-363	771	2	shaming	shame	VERB
ftr-363	771	3	laws	law	NOUN
ftr-363	771	4	of	of	ADP
ftr-363	771	5	most	most	ADJ
ftr-363	771	6	states	state	NOUN
ftr-363	771	7	do	do	VERB
ftr-363	771	8	so	so	ADV
ftr-363	771	9	in	in	ADP
ftr-363	771	10	the	the	DET
ftr-363	771	11	broadest	broad	ADJ
ftr-363	771	12	way	way	NOUN
ftr-363	771	13	by	by	ADP
ftr-363	771	14	listing	list	VERB
ftr-363	771	15	the	the	DET
ftr-363	771	16	names	name	NOUN
ftr-363	771	17	of	of	ADP
ftr-363	771	18	individuals	individual	NOUN
ftr-363	771	19	as	as	ADV
ftr-363	771	20	well	well	ADV
ftr-363	771	21	as	as	ADP
ftr-363	771	22	entities	entity	NOUN
ftr-363	771	23	.	.	PUNCT
ftr-363	772	1	the	the	DET
ftr-363	772	2	proposals	proposal	NOUN
ftr-363	772	3	of	of	ADP
ftr-363	772	4	the	the	DET
ftr-363	772	5	past	past	ADJ
ftr-363	772	6	decade	decade	NOUN
ftr-363	772	7	seeking	seek	VERB
ftr-363	772	8	to	to	PART
ftr-363	772	9	shame	shame	NOUN
ftr-363	772	10	corporations	corporation	NOUN
ftr-363	772	11	engaged	engage	VERB
ftr-363	772	12	in	in	ADP
ftr-363	772	13	tax	tax	NOUN
ftr-363	772	14	shelters	shelter	NOUN
ftr-363	772	15	still	still	ADV
ftr-363	772	16	invoke	invoke	VERB
ftr-363	772	17	privacy	privacy	NOUN
ftr-363	772	18	concerns	concern	NOUN
ftr-363	772	19	,	,	PUNCT
ftr-363	772	20	although	although	SCONJ
ftr-363	772	21	not	not	PART
ftr-363	772	22	at	at	ADP
ftr-363	772	23	the	the	DET
ftr-363	772	24	same	same	ADJ
ftr-363	772	25	level	level	NOUN
ftr-363	772	26	.	.	PUNCT
ftr-363	773	1	broad	broad	ADJ
ftr-363	773	2	shaming	shaming	ADJ
ftr-363	773	3	laws	law	NOUN
ftr-363	773	4	,	,	PUNCT
ftr-363	773	5	such	such	ADJ
ftr-363	773	6	as	as	SCONJ
ftr-363	773	7	those	those	DET
ftr-363	773	8	many	many	ADJ
ftr-363	773	9	states	state	NOUN
ftr-363	773	10	have	have	AUX
ftr-363	773	11	adopted	adopt	VERB
ftr-363	773	12	,	,	PUNCT
ftr-363	773	13	create	create	VERB
ftr-363	773	14	a	a	DET
ftr-363	773	15	level	level	NOUN
ftr-363	773	16	of	of	ADP
ftr-363	773	17	privacy	privacy	NOUN
ftr-363	773	18	concern	concern	NOUN
ftr-363	773	19	similar	similar	ADJ
ftr-363	773	20	144	144	NUM
ftr-363	773	21	.	.	PUNCT
ftr-363	774	1	see	see	VERB
ftr-363	774	2	william	william	PROPN
ftr-363	774	3	t.	t.	PROPN
ftr-363	774	4	plumb	plumb	PROPN
ftr-363	774	5	,	,	PUNCT
ftr-363	774	6	jr	jr	PROPN
ftr-363	774	7	.	.	PROPN
ftr-363	774	8	,	,	PUNCT
ftr-363	774	9	federal	federal	ADJ
ftr-363	774	10	tax	tax	NOUN
ftr-363	774	11	liens	lien	NOUN
ftr-363	774	12	53	53	NUM
ftr-363	774	13	-	-	SYM
ftr-363	774	14	75	75	NUM
ftr-363	774	15	(	(	PUNCT
ftr-363	774	16	3rd	3rd	ADJ
ftr-363	774	17	ed	ed	NOUN
ftr-363	774	18	.	.	PROPN
ftr-363	774	19	1981	1981	NUM
ftr-363	774	20	)	)	PUNCT
ftr-363	774	21	.	.	PUNCT
ftr-363	775	1	145	145	NUM
ftr-363	775	2	.	.	PUNCT
ftr-363	775	3	see	see	VERB
ftr-363	775	4	i	i	PRON
ftr-363	775	5	d.	d.	PROPN
ftr-363	775	6	146	146	NUM
ftr-363	775	7	.	.	PUNCT
ftr-363	776	1	irc	irc	PROPN
ftr-363	776	2	§	§	PROPN
ftr-363	776	3	6323(f	6323(f	NOUN
ftr-363	776	4	)	)	PUNCT
ftr-363	776	5	;	;	PUNCT
ftr-363	777	1	reg	reg	NOUN
ftr-363	777	2	.	.	PUNCT
ftr-363	778	1	§	§	PROPN
ftr-363	778	2	301.6323(f)-1(d)(2	301.6323(f)-1(d)(2	NUM
ftr-363	778	3	)	)	PUNCT
ftr-363	778	4	(	(	PUNCT
ftr-363	778	5	“	"	PUNCT
ftr-363	778	6	a	a	DET
ftr-363	778	7	form	form	NOUN
ftr-363	778	8	668	668	PRON
ftr-363	778	9	must	must	AUX
ftr-363	778	10	identify	identify	VERB
ftr-363	778	11	the	the	DET
ftr-363	778	12	taxpayer	taxpayer	NOUN
ftr-363	778	13	,	,	PUNCT
ftr-363	778	14	the	the	DET
ftr-363	778	15	tax	tax	NOUN
ftr-363	778	16	liability	liability	NOUN
ftr-363	778	17	giving	give	VERB
ftr-363	778	18	rise	rise	NOUN
ftr-363	778	19	to	to	ADP
ftr-363	778	20	the	the	DET
ftr-363	778	21	lien	lien	NOUN
ftr-363	778	22	,	,	PUNCT
ftr-363	778	23	and	and	CCONJ
ftr-363	778	24	the	the	DET
ftr-363	778	25	date	date	NOUN
ftr-363	778	26	the	the	DET
ftr-363	778	27	assessment	assessment	NOUN
ftr-363	778	28	arose	arise	VERB
ftr-363	778	29	regardless	regardless	ADV
ftr-363	778	30	of	of	ADP
ftr-363	778	31	the	the	DET
ftr-363	778	32	method	method	NOUN
ftr-363	778	33	used	use	VERB
ftr-363	778	34	to	to	PART
ftr-363	778	35	file	file	VERB
ftr-363	778	36	the	the	DET
ftr-363	778	37	notice	notice	NOUN
ftr-363	778	38	of	of	ADP
ftr-363	778	39	federal	federal	ADJ
ftr-363	778	40	tax	tax	NOUN
ftr-363	778	41	lien	lien	NOUN
ftr-363	778	42	.	.	PUNCT
ftr-363	778	43	”	"	PUNCT
ftr-363	778	44	)	)	PUNCT
ftr-363	778	45	.	.	PUNCT
ftr-363	779	1	147	147	NUM
ftr-363	779	2	.	.	PUNCT
ftr-363	780	1	irs	irs	PROPN
ftr-363	780	2	,	,	PUNCT
ftr-363	780	3	file	file	VERB
ftr-363	780	4	a	a	DET
ftr-363	780	5	notice	notice	NOUN
ftr-363	780	6	of	of	ADP
ftr-363	780	7	federal	federal	ADJ
ftr-363	780	8	tax	tax	NOUN
ftr-363	780	9	lien	lien	NOUN
ftr-363	780	10	,	,	PUNCT
ftr-363	780	11	http://www.irs.gov/businesses	http://www.irs.gov/businesses	X
ftr-363	780	12	/small	/small	PUNCT
ftr-363	780	13	/	/	SYM
ftr-363	780	14	article/0,,id=108339,00.html	article/0,,id=108339,00.html	PROPN
ftr-363	780	15	(	(	PUNCT
ftr-363	780	16	last	last	ADV
ftr-363	780	17	visited	visit	VERB
ftr-363	780	18	oct	oct	PROPN
ftr-363	780	19	.	.	PROPN
ftr-363	780	20	17	17	NUM
ftr-363	780	21	,	,	PUNCT
ftr-363	780	22	2010	2010	NUM
ftr-363	780	23	)	)	PUNCT
ftr-363	780	24	.	.	PUNCT
ftr-363	781	1	148	148	NUM
ftr-363	781	2	.	.	PUNCT
ftr-363	782	1	a	a	DET
ftr-363	782	2	vulnerability	vulnerability	NOUN
ftr-363	782	3	of	of	ADP
ftr-363	782	4	this	this	DET
ftr-363	782	5	type	type	NOUN
ftr-363	782	6	currently	currently	ADV
ftr-363	782	7	exists	exist	VERB
ftr-363	782	8	with	with	ADP
ftr-363	782	9	respect	respect	NOUN
ftr-363	782	10	to	to	ADP
ftr-363	782	11	liens	lien	NOUN
ftr-363	782	12	for	for	ADP
ftr-363	782	13	unpaid	unpaid	ADJ
ftr-363	782	14	real	real	ADJ
ftr-363	782	15	estate	estate	NOUN
ftr-363	782	16	taxes	taxis	NOUN
ftr-363	782	17	.	.	PUNCT
ftr-363	783	1	in	in	ADP
ftr-363	783	2	most	most	ADJ
ftr-363	783	3	,	,	PUNCT
ftr-363	783	4	if	if	SCONJ
ftr-363	783	5	not	not	PART
ftr-363	783	6	all	all	PRON
ftr-363	783	7	,	,	PUNCT
ftr-363	783	8	jurisdictions	jurisdiction	NOUN
ftr-363	783	9	,	,	PUNCT
ftr-363	783	10	these	these	DET
ftr-363	783	11	liens	lien	NOUN
ftr-363	783	12	can	can	AUX
ftr-363	783	13	jump	jump	VERB
ftr-363	783	14	ahead	ahead	ADV
ftr-363	783	15	of	of	ADP
ftr-363	783	16	mortgages	mortgage	NOUN
ftr-363	783	17	and	and	CCONJ
ftr-363	783	18	other	other	ADJ
ftr-363	783	19	liens	lien	NOUN
ftr-363	783	20	created	create	VERB
ftr-363	783	21	prior	prior	ADV
ftr-363	783	22	in	in	ADP
ftr-363	783	23	time	time	NOUN
ftr-363	783	24	.	.	PUNCT
ftr-363	784	1	to	to	PART
ftr-363	784	2	protect	protect	VERB
ftr-363	784	3	themselves	themselves	PRON
ftr-363	784	4	,	,	PUNCT
ftr-363	784	5	mortgage	mortgage	NOUN
ftr-363	784	6	lenders	lender	NOUN
ftr-363	784	7	require	require	VERB
ftr-363	784	8	borrowers	borrower	NOUN
ftr-363	784	9	to	to	PART
ftr-363	784	10	escrow	escrow	VERB
ftr-363	784	11	their	their	PRON
ftr-363	784	12	real	real	ADJ
ftr-363	784	13	estate	estate	NOUN
ftr-363	784	14	taxes	taxis	NOUN
ftr-363	784	15	.	.	PUNCT
ftr-363	785	1	in	in	ADP
ftr-363	785	2	this	this	DET
ftr-363	785	3	manner	manner	NOUN
ftr-363	785	4	,	,	PUNCT
ftr-363	785	5	mortgage	mortgage	NOUN
ftr-363	785	6	lenders	lender	NOUN
ftr-363	785	7	protect	protect	VERB
ftr-363	785	8	themselves	themselves	PRON
ftr-363	785	9	from	from	ADP
ftr-363	785	10	nasty	nasty	ADJ
ftr-363	785	11	surprises	surprise	NOUN
ftr-363	785	12	.	.	PUNCT
ftr-363	786	1	if	if	SCONJ
ftr-363	786	2	federal	federal	ADJ
ftr-363	786	3	tax	tax	NOUN
ftr-363	786	4	liens	lien	NOUN
ftr-363	786	5	could	could	AUX
ftr-363	786	6	,	,	PUNCT
ftr-363	786	7	without	without	ADP
ftr-363	786	8	notice	notice	NOUN
ftr-363	786	9	,	,	PUNCT
ftr-363	786	10	similarly	similarly	ADV
ftr-363	786	11	defeat	defeat	VERB
ftr-363	786	12	lenders	lender	NOUN
ftr-363	786	13	,	,	PUNCT
ftr-363	786	14	lenders	lender	NOUN
ftr-363	786	15	would	would	AUX
ftr-363	786	16	either	either	CCONJ
ftr-363	786	17	be	be	AUX
ftr-363	786	18	required	require	VERB
ftr-363	786	19	to	to	PART
ftr-363	786	20	fashion	fashion	VERB
ftr-363	786	21	some	some	DET
ftr-363	786	22	type	type	NOUN
ftr-363	786	23	of	of	ADP
ftr-363	786	24	protective	protective	ADJ
ftr-363	786	25	mechanism	mechanism	NOUN
ftr-363	786	26	as	as	ADP
ftr-363	786	27	with	with	ADP
ftr-363	786	28	mortgage	mortgage	NOUN
ftr-363	786	29	liens	lien	NOUN
ftr-363	786	30	,	,	PUNCT
ftr-363	786	31	be	be	AUX
ftr-363	786	32	exposed	expose	VERB
ftr-363	786	33	to	to	PART
ftr-363	786	34	defeat	defeat	VERB
ftr-363	786	35	or	or	CCONJ
ftr-363	786	36	forego	forego	ADJ
ftr-363	786	37	lending	lending	NOUN
ftr-363	786	38	.	.	PUNCT
ftr-363	787	1	the	the	DET
ftr-363	787	2	problem	problem	NOUN
ftr-363	787	3	with	with	ADP
ftr-363	787	4	fashioning	fashion	VERB
ftr-363	787	5	a	a	DET
ftr-363	787	6	protective	protective	ADJ
ftr-363	787	7	mechanism	mechanism	NOUN
ftr-363	787	8	is	be	AUX
ftr-363	787	9	that	that	SCONJ
ftr-363	787	10	unlike	unlike	ADP
ftr-363	787	11	real	real	ADJ
ftr-363	787	12	estate	estate	NOUN
ftr-363	787	13	taxes	taxis	NOUN
ftr-363	787	14	,	,	PUNCT
ftr-363	787	15	which	which	PRON
ftr-363	787	16	are	be	AUX
ftr-363	787	17	relatively	relatively	ADV
ftr-363	787	18	easily	easily	ADV
ftr-363	787	19	ascertained	ascertain	VERB
ftr-363	787	20	and	and	CCONJ
ftr-363	787	21	predicted	predict	VERB
ftr-363	787	22	,	,	PUNCT
ftr-363	787	23	federal	federal	ADJ
ftr-363	787	24	taxes	taxis	NOUN
ftr-363	787	25	could	could	AUX
ftr-363	787	26	be	be	AUX
ftr-363	787	27	assessed	assess	VERB
ftr-363	787	28	for	for	ADP
ftr-363	787	29	very	very	ADV
ftr-363	787	30	unpredictable	unpredictable	ADJ
ftr-363	787	31	amounts	amount	NOUN
ftr-363	787	32	.	.	PUNCT
ftr-363	788	1	2011	2011	NUM
ftr-363	788	2	]	]	PUNCT
ftr-363	788	3	transparency	transparency	NOUN
ftr-363	788	4	in	in	ADP
ftr-363	788	5	private	private	ADJ
ftr-363	788	6	collection	collection	NOUN
ftr-363	788	7	of	of	ADP
ftr-363	788	8	federal	federal	ADJ
ftr-363	788	9	taxes	taxis	NOUN
ftr-363	788	10	797	797	NUM
ftr-363	788	11	to	to	ADP
ftr-363	788	12	the	the	DET
ftr-363	788	13	level	level	NOUN
ftr-363	788	14	created	create	VERB
ftr-363	788	15	by	by	ADP
ftr-363	788	16	filing	file	VERB
ftr-363	788	17	the	the	DET
ftr-363	788	18	nftl	nftl	NOUN
ftr-363	788	19	–	–	PUNCT
ftr-363	788	20	essentially	essentially	ADV
ftr-363	788	21	the	the	DET
ftr-363	788	22	highest	high	ADJ
ftr-363	788	23	level	level	NOUN
ftr-363	788	24	of	of	ADP
ftr-363	788	25	concern	concern	NOUN
ftr-363	788	26	short	short	ADJ
ftr-363	788	27	of	of	ADP
ftr-363	788	28	publishing	publish	VERB
ftr-363	788	29	an	an	DET
ftr-363	788	30	individual	individual	NOUN
ftr-363	788	31	’s	’s	PART
ftr-363	788	32	return	return	NOUN
ftr-363	788	33	.	.	PUNCT
ftr-363	789	1	given	give	VERB
ftr-363	789	2	the	the	DET
ftr-363	789	3	privacy	privacy	NOUN
ftr-363	789	4	interests	interest	NOUN
ftr-363	789	5	presented	present	VERB
ftr-363	789	6	by	by	ADP
ftr-363	789	7	the	the	DET
ftr-363	789	8	proposal	proposal	NOUN
ftr-363	789	9	,	,	PUNCT
ftr-363	789	10	proponents	proponent	NOUN
ftr-363	789	11	need	need	VERB
ftr-363	789	12	to	to	PART
ftr-363	789	13	show	show	VERB
ftr-363	789	14	a	a	DET
ftr-363	789	15	very	very	ADV
ftr-363	789	16	compelling	compelling	ADJ
ftr-363	789	17	need	need	NOUN
ftr-363	789	18	for	for	ADP
ftr-363	789	19	such	such	DET
ftr-363	789	20	a	a	DET
ftr-363	789	21	proposal	proposal	NOUN
ftr-363	789	22	to	to	PART
ftr-363	789	23	pass	pass	VERB
ftr-363	789	24	.	.	PUNCT
ftr-363	790	1	as	as	SCONJ
ftr-363	790	2	noted	note	VERB
ftr-363	790	3	by	by	ADP
ftr-363	790	4	the	the	DET
ftr-363	790	5	jct	jct	PROPN
ftr-363	790	6	report	report	PROPN
ftr-363	790	7	,	,	PUNCT
ftr-363	790	8	a	a	DET
ftr-363	790	9	more	more	ADJ
ftr-363	790	10	in	in	ADP
ftr-363	790	11	-	-	PUNCT
ftr-363	790	12	depth	depth	NOUN
ftr-363	790	13	study	study	NOUN
ftr-363	790	14	on	on	ADP
ftr-363	790	15	the	the	DET
ftr-363	790	16	benefits	benefit	NOUN
ftr-363	790	17	of	of	ADP
ftr-363	790	18	shaming	shame	VERB
ftr-363	790	19	is	be	AUX
ftr-363	790	20	needed	need	VERB
ftr-363	790	21	to	to	PART
ftr-363	790	22	make	make	VERB
ftr-363	790	23	a	a	DET
ftr-363	790	24	compelling	compelling	ADJ
ftr-363	790	25	case	case	NOUN
ftr-363	790	26	for	for	ADP
ftr-363	790	27	such	such	DET
ftr-363	790	28	a	a	DET
ftr-363	790	29	law.149	law.149	NOUN
ftr-363	790	30	in	in	ADP
ftr-363	790	31	2000	2000	NUM
ftr-363	790	32	when	when	SCONJ
ftr-363	790	33	the	the	DET
ftr-363	790	34	jct	jct	PROPN
ftr-363	790	35	report	report	NOUN
ftr-363	790	36	was	be	AUX
ftr-363	790	37	written	write	VERB
ftr-363	790	38	,	,	PUNCT
ftr-363	790	39	insufficient	insufficient	ADJ
ftr-363	790	40	empirical	empirical	ADJ
ftr-363	790	41	data	datum	NOUN
ftr-363	790	42	existed	exist	VERB
ftr-363	790	43	to	to	PART
ftr-363	790	44	support	support	VERB
ftr-363	790	45	a	a	DET
ftr-363	790	46	compelling	compelling	ADJ
ftr-363	790	47	case	case	NOUN
ftr-363	790	48	for	for	ADP
ftr-363	790	49	the	the	DET
ftr-363	790	50	benefit	benefit	NOUN
ftr-363	790	51	of	of	ADP
ftr-363	790	52	disclosing	disclose	VERB
ftr-363	790	53	information	information	NOUN
ftr-363	790	54	in	in	ADP
ftr-363	790	55	this	this	DET
ftr-363	790	56	manner	manner	NOUN
ftr-363	790	57	.	.	PUNCT
ftr-363	791	1	the	the	DET
ftr-363	791	2	same	same	ADJ
ftr-363	791	3	concerns	concern	NOUN
ftr-363	791	4	still	still	ADV
ftr-363	791	5	exist	exist	VERB
ftr-363	791	6	today	today	NOUN
ftr-363	791	7	based	base	VERB
ftr-363	791	8	on	on	ADP
ftr-363	791	9	some	some	PRON
ftr-363	791	10	of	of	ADP
ftr-363	791	11	the	the	DET
ftr-363	791	12	articles	article	NOUN
ftr-363	791	13	discussing	discuss	VERB
ftr-363	791	14	corporate	corporate	ADJ
ftr-363	792	1	shaming.150	shaming.150	NOUN
ftr-363	793	1	nothing	nothing	PRON
ftr-363	793	2	like	like	ADP
ftr-363	793	3	the	the	DET
ftr-363	793	4	compelling	compelling	ADJ
ftr-363	793	5	case	case	NOUN
ftr-363	793	6	presented	present	VERB
ftr-363	793	7	by	by	ADP
ftr-363	793	8	the	the	DET
ftr-363	793	9	filing	filing	NOUN
ftr-363	793	10	of	of	ADP
ftr-363	793	11	the	the	DET
ftr-363	793	12	nftl	nftl	NOUN
ftr-363	793	13	exists	exist	VERB
ftr-363	793	14	with	with	ADP
ftr-363	793	15	respect	respect	NOUN
ftr-363	793	16	to	to	ADP
ftr-363	793	17	shaming	shame	VERB
ftr-363	793	18	.	.	PUNCT
ftr-363	794	1	until	until	SCONJ
ftr-363	794	2	it	it	PRON
ftr-363	794	3	does	do	VERB
ftr-363	794	4	,	,	PUNCT
ftr-363	794	5	shaming	shame	VERB
ftr-363	794	6	should	should	AUX
ftr-363	794	7	continue	continue	VERB
ftr-363	794	8	to	to	PART
ftr-363	794	9	stand	stand	VERB
ftr-363	794	10	on	on	ADP
ftr-363	794	11	the	the	DET
ftr-363	794	12	sidelines	sideline	NOUN
ftr-363	794	13	of	of	ADP
ftr-363	794	14	federal	federal	ADJ
ftr-363	794	15	disclosure	disclosure	NOUN
ftr-363	794	16	law.151	law.151	NOUN
ftr-363	794	17	assuming	assume	VERB
ftr-363	794	18	that	that	SCONJ
ftr-363	794	19	returns	return	NOUN
ftr-363	794	20	containing	contain	VERB
ftr-363	794	21	collected	collect	VERB
ftr-363	794	22	tax	tax	NOUN
ftr-363	794	23	information	information	NOUN
ftr-363	794	24	contain	contain	VERB
ftr-363	794	25	only	only	ADV
ftr-363	794	26	information	information	NOUN
ftr-363	794	27	about	about	ADP
ftr-363	794	28	collected	collect	VERB
ftr-363	794	29	taxes	taxis	NOUN
ftr-363	794	30	and	and	CCONJ
ftr-363	794	31	the	the	DET
ftr-363	794	32	entity	entity	NOUN
ftr-363	794	33	,	,	PUNCT
ftr-363	794	34	the	the	DET
ftr-363	794	35	disclosure	disclosure	NOUN
ftr-363	794	36	of	of	ADP
ftr-363	794	37	these	these	DET
ftr-363	794	38	returns	return	NOUN
ftr-363	794	39	can	can	AUX
ftr-363	794	40	be	be	AUX
ftr-363	794	41	tested	test	VERB
ftr-363	794	42	similarly	similarly	ADV
ftr-363	794	43	to	to	ADP
ftr-363	794	44	the	the	DET
ftr-363	794	45	exceptions	exception	NOUN
ftr-363	794	46	under	under	ADP
ftr-363	794	47	section	section	NOUN
ftr-363	794	48	6103	6103	NUM
ftr-363	794	49	.	.	PUNCT
ftr-363	795	1	making	make	VERB
ftr-363	795	2	these	these	DET
ftr-363	795	3	returns	return	NOUN
ftr-363	795	4	public	public	ADJ
ftr-363	795	5	would	would	AUX
ftr-363	795	6	not	not	PART
ftr-363	795	7	implicate	implicate	VERB
ftr-363	795	8	privacy	privacy	NOUN
ftr-363	795	9	concerns	concern	NOUN
ftr-363	795	10	of	of	ADP
ftr-363	795	11	individuals	individual	NOUN
ftr-363	795	12	149	149	NUM
ftr-363	795	13	.	.	PUNCT
ftr-363	796	1	jct	jct	PROPN
ftr-363	796	2	report	report	PROPN
ftr-363	796	3	(	(	PUNCT
ftr-363	796	4	vol	vol	NOUN
ftr-363	796	5	.	.	PUNCT
ftr-363	797	1	i	i	PRON
ftr-363	797	2	)	)	PUNCT
ftr-363	797	3	,	,	PUNCT
ftr-363	797	4	supra	supra	PROPN
ftr-363	797	5	note	note	NOUN
ftr-363	797	6	10	10	NUM
ftr-363	797	7	,	,	PUNCT
ftr-363	797	8	at	at	ADP
ftr-363	797	9	238	238	NUM
ftr-363	797	10	-	-	SYM
ftr-363	797	11	242	242	NUM
ftr-363	797	12	.	.	PUNCT
ftr-363	798	1	the	the	DET
ftr-363	798	2	specific	specific	ADJ
ftr-363	798	3	proposal	proposal	NOUN
ftr-363	798	4	before	before	SCONJ
ftr-363	798	5	the	the	DET
ftr-363	798	6	jct	jct	PROPN
ftr-363	798	7	staff	staff	NOUN
ftr-363	798	8	concerned	concern	VERB
ftr-363	798	9	publication	publication	NOUN
ftr-363	798	10	of	of	ADP
ftr-363	798	11	the	the	DET
ftr-363	798	12	names	name	NOUN
ftr-363	798	13	of	of	ADP
ftr-363	798	14	persons	person	NOUN
ftr-363	798	15	who	who	PRON
ftr-363	798	16	did	do	AUX
ftr-363	798	17	not	not	PART
ftr-363	798	18	file	file	VERB
ftr-363	798	19	tax	tax	NOUN
ftr-363	798	20	returns	return	NOUN
ftr-363	798	21	.	.	PUNCT
ftr-363	799	1	the	the	DET
ftr-363	799	2	jct	jct	PROPN
ftr-363	799	3	staff	staff	NOUN
ftr-363	799	4	’s	’s	PART
ftr-363	799	5	concerns	concern	NOUN
ftr-363	799	6	extended	extend	VERB
ftr-363	799	7	beyond	beyond	ADP
ftr-363	799	8	whether	whether	SCONJ
ftr-363	799	9	such	such	DET
ftr-363	799	10	a	a	DET
ftr-363	799	11	proposal	proposal	NOUN
ftr-363	799	12	would	would	AUX
ftr-363	799	13	reap	reap	VERB
ftr-363	799	14	collection	collection	NOUN
ftr-363	799	15	benefits	benefit	NOUN
ftr-363	799	16	and	and	CCONJ
ftr-363	799	17	into	into	ADP
ftr-363	799	18	the	the	DET
ftr-363	799	19	area	area	NOUN
ftr-363	799	20	of	of	ADP
ftr-363	799	21	the	the	DET
ftr-363	799	22	reliability	reliability	NOUN
ftr-363	799	23	of	of	ADP
ftr-363	799	24	the	the	DET
ftr-363	799	25	data	datum	NOUN
ftr-363	799	26	concerning	concern	VERB
ftr-363	799	27	who	who	PRON
ftr-363	799	28	had	have	AUX
ftr-363	799	29	not	not	PART
ftr-363	799	30	filed	file	VERB
ftr-363	799	31	a	a	DET
ftr-363	799	32	return	return	NOUN
ftr-363	799	33	.	.	PUNCT
ftr-363	800	1	the	the	DET
ftr-363	800	2	combination	combination	NOUN
ftr-363	800	3	of	of	ADP
ftr-363	800	4	both	both	DET
ftr-363	800	5	concerns	concern	NOUN
ftr-363	800	6	effected	effect	VERB
ftr-363	800	7	the	the	DET
ftr-363	800	8	view	view	NOUN
ftr-363	800	9	of	of	ADP
ftr-363	800	10	the	the	DET
ftr-363	800	11	staff	staff	NOUN
ftr-363	800	12	on	on	ADP
ftr-363	800	13	the	the	DET
ftr-363	800	14	failure	failure	NOUN
ftr-363	800	15	of	of	ADP
ftr-363	800	16	such	such	DET
ftr-363	800	17	a	a	DET
ftr-363	800	18	shaming	shame	VERB
ftr-363	800	19	provision	provision	NOUN
ftr-363	800	20	to	to	PART
ftr-363	800	21	demonstrate	demonstrate	VERB
ftr-363	800	22	a	a	DET
ftr-363	800	23	compelling	compelling	ADJ
ftr-363	800	24	interest	interest	NOUN
ftr-363	800	25	for	for	ADP
ftr-363	800	26	disclosure	disclosure	NOUN
ftr-363	800	27	.	.	PUNCT
ftr-363	801	1	the	the	DET
ftr-363	801	2	concerns	concern	NOUN
ftr-363	801	3	about	about	ADP
ftr-363	801	4	the	the	DET
ftr-363	801	5	reliability	reliability	NOUN
ftr-363	801	6	of	of	ADP
ftr-363	801	7	the	the	DET
ftr-363	801	8	data	datum	NOUN
ftr-363	801	9	listing	list	VERB
ftr-363	801	10	persons	person	NOUN
ftr-363	801	11	with	with	ADP
ftr-363	801	12	unfiled	unfiled	ADJ
ftr-363	801	13	returns	return	NOUN
ftr-363	801	14	raises	raise	VERB
ftr-363	801	15	issues	issue	NOUN
ftr-363	801	16	on	on	ADP
ftr-363	801	17	the	the	DET
ftr-363	801	18	benefits	benefit	NOUN
ftr-363	801	19	side	side	NOUN
ftr-363	801	20	of	of	ADP
ftr-363	801	21	the	the	DET
ftr-363	801	22	test	test	NOUN
ftr-363	801	23	since	since	SCONJ
ftr-363	801	24	disclosure	disclosure	NOUN
ftr-363	801	25	of	of	ADP
ftr-363	801	26	incorrect	incorrect	ADJ
ftr-363	801	27	data	datum	NOUN
ftr-363	801	28	could	could	AUX
ftr-363	801	29	destroy	destroy	VERB
ftr-363	801	30	any	any	DET
ftr-363	801	31	benefits	benefit	NOUN
ftr-363	801	32	received	receive	VERB
ftr-363	801	33	even	even	ADV
ftr-363	801	34	if	if	SCONJ
ftr-363	801	35	collection	collection	NOUN
ftr-363	801	36	from	from	ADP
ftr-363	801	37	some	some	DET
ftr-363	801	38	persons	person	NOUN
ftr-363	801	39	increased	increase	VERB
ftr-363	801	40	as	as	ADP
ftr-363	801	41	a	a	DET
ftr-363	801	42	result	result	NOUN
ftr-363	801	43	of	of	ADP
ftr-363	801	44	the	the	DET
ftr-363	801	45	disclosure	disclosure	NOUN
ftr-363	801	46	.	.	PUNCT
ftr-363	802	1	150	150	NUM
ftr-363	802	2	.	.	PUNCT
ftr-363	803	1	see	see	VERB
ftr-363	803	2	blank	blank	ADJ
ftr-363	803	3	,	,	PUNCT
ftr-363	803	4	supra	supra	PROPN
ftr-363	803	5	note	note	NOUN
ftr-363	803	6	101	101	NUM
ftr-363	803	7	.	.	PUNCT
ftr-363	804	1	151	151	NUM
ftr-363	804	2	.	.	PUNCT
ftr-363	805	1	the	the	DET
ftr-363	805	2	way	way	NOUN
ftr-363	805	3	shaming	shame	VERB
ftr-363	805	4	laws	law	NOUN
ftr-363	805	5	can	can	AUX
ftr-363	805	6	meet	meet	VERB
ftr-363	805	7	the	the	DET
ftr-363	805	8	tests	test	NOUN
ftr-363	805	9	necessary	necessary	ADJ
ftr-363	805	10	to	to	PART
ftr-363	805	11	qualify	qualify	VERB
ftr-363	805	12	as	as	ADP
ftr-363	805	13	an	an	DET
ftr-363	805	14	exception	exception	NOUN
ftr-363	805	15	to	to	ADP
ftr-363	805	16	the	the	DET
ftr-363	805	17	rule	rule	NOUN
ftr-363	805	18	of	of	ADP
ftr-363	805	19	non	non	ADJ
ftr-363	805	20	-	-	NOUN
ftr-363	805	21	disclosure	disclosure	NOUN
ftr-363	805	22	is	be	AUX
ftr-363	805	23	to	to	PART
ftr-363	805	24	ride	ride	VERB
ftr-363	805	25	on	on	ADP
ftr-363	805	26	the	the	DET
ftr-363	805	27	back	back	NOUN
ftr-363	805	28	of	of	ADP
ftr-363	805	29	the	the	DET
ftr-363	805	30	exception	exception	NOUN
ftr-363	805	31	allowing	allow	VERB
ftr-363	805	32	the	the	DET
ftr-363	805	33	publication	publication	NOUN
ftr-363	805	34	of	of	ADP
ftr-363	805	35	the	the	DET
ftr-363	805	36	notice	notice	NOUN
ftr-363	805	37	of	of	ADP
ftr-363	805	38	lien	lien	NOUN
ftr-363	805	39	.	.	PUNCT
ftr-363	806	1	several	several	ADJ
ftr-363	806	2	of	of	ADP
ftr-363	806	3	the	the	DET
ftr-363	806	4	states	state	NOUN
ftr-363	806	5	that	that	PRON
ftr-363	806	6	permit	permit	VERB
ftr-363	806	7	shaming	shame	VERB
ftr-363	806	8	have	have	AUX
ftr-363	806	9	explicitly	explicitly	ADV
ftr-363	806	10	stated	state	VERB
ftr-363	806	11	this	this	PRON
ftr-363	806	12	as	as	ADP
ftr-363	806	13	their	their	PRON
ftr-363	806	14	basis	basis	NOUN
ftr-363	806	15	for	for	ADP
ftr-363	806	16	publishing	publish	VERB
ftr-363	806	17	the	the	DET
ftr-363	806	18	shaming	shame	VERB
ftr-363	806	19	lists	list	NOUN
ftr-363	806	20	.	.	PUNCT
ftr-363	807	1	see	see	VERB
ftr-363	807	2	,	,	PUNCT
ftr-363	807	3	e.g.	e.g.	ADV
ftr-363	807	4	,	,	PUNCT
ftr-363	807	5	maryland	maryland	PROPN
ftr-363	807	6	,	,	PUNCT
ftr-363	807	7	south	south	PROPN
ftr-363	807	8	carolina	carolina	PROPN
ftr-363	807	9	,	,	PUNCT
ftr-363	807	10	and	and	CCONJ
ftr-363	807	11	virginia	virginia	PROPN
ftr-363	807	12	,	,	PUNCT
ftr-363	807	13	listed	list	VERB
ftr-363	807	14	below	below	ADV
ftr-363	807	15	in	in	ADP
ftr-363	807	16	appendix	appendix	ADJ
ftr-363	807	17	a.	a.	NOUN
ftr-363	807	18	essentially	essentially	ADV
ftr-363	807	19	,	,	PUNCT
ftr-363	807	20	these	these	DET
ftr-363	807	21	states	state	NOUN
ftr-363	807	22	have	have	AUX
ftr-363	807	23	determined	determine	VERB
ftr-363	807	24	that	that	SCONJ
ftr-363	807	25	the	the	DET
ftr-363	807	26	taxpayer	taxpayer	NOUN
ftr-363	807	27	has	have	VERB
ftr-363	807	28	little	little	ADJ
ftr-363	807	29	or	or	CCONJ
ftr-363	807	30	no	no	PRON
ftr-363	807	31	privacy	privacy	NOUN
ftr-363	807	32	interest	interest	NOUN
ftr-363	807	33	in	in	ADP
ftr-363	807	34	the	the	DET
ftr-363	807	35	information	information	NOUN
ftr-363	807	36	because	because	SCONJ
ftr-363	807	37	the	the	DET
ftr-363	807	38	information	information	NOUN
ftr-363	807	39	already	already	ADV
ftr-363	807	40	exists	exist	VERB
ftr-363	807	41	in	in	ADP
ftr-363	807	42	the	the	DET
ftr-363	807	43	public	public	ADJ
ftr-363	807	44	domain	domain	NOUN
ftr-363	807	45	.	.	PUNCT
ftr-363	808	1	since	since	SCONJ
ftr-363	808	2	it	it	PRON
ftr-363	808	3	exists	exist	VERB
ftr-363	808	4	in	in	ADP
ftr-363	808	5	the	the	DET
ftr-363	808	6	public	public	ADJ
ftr-363	808	7	domain	domain	NOUN
ftr-363	808	8	and	and	CCONJ
ftr-363	808	9	no	no	DET
ftr-363	808	10	privacy	privacy	NOUN
ftr-363	808	11	interests	interest	NOUN
ftr-363	808	12	are	be	AUX
ftr-363	808	13	implicated	implicate	VERB
ftr-363	808	14	,	,	PUNCT
ftr-363	808	15	the	the	DET
ftr-363	808	16	benefits	benefit	NOUN
ftr-363	808	17	derived	derive	VERB
ftr-363	808	18	by	by	ADP
ftr-363	808	19	publishing	publish	VERB
ftr-363	808	20	the	the	DET
ftr-363	808	21	information	information	NOUN
ftr-363	808	22	need	need	AUX
ftr-363	808	23	not	not	PART
ftr-363	808	24	be	be	AUX
ftr-363	808	25	as	as	ADV
ftr-363	808	26	great	great	ADJ
ftr-363	808	27	in	in	ADP
ftr-363	808	28	order	order	NOUN
ftr-363	808	29	to	to	PART
ftr-363	808	30	move	move	VERB
ftr-363	808	31	the	the	DET
ftr-363	808	32	needle	needle	NOUN
ftr-363	808	33	over	over	ADP
ftr-363	808	34	to	to	ADP
ftr-363	808	35	the	the	DET
ftr-363	808	36	disclosure	disclosure	NOUN
ftr-363	808	37	side	side	NOUN
ftr-363	808	38	.	.	PUNCT
ftr-363	809	1	these	these	DET
ftr-363	809	2	states	state	NOUN
ftr-363	809	3	view	view	VERB
ftr-363	809	4	the	the	DET
ftr-363	809	5	shaming	shame	VERB
ftr-363	809	6	provision	provision	NOUN
ftr-363	809	7	as	as	ADP
ftr-363	809	8	merely	merely	ADV
ftr-363	809	9	a	a	DET
ftr-363	809	10	formatting	format	VERB
ftr-363	809	11	issue	issue	NOUN
ftr-363	809	12	more	more	ADJ
ftr-363	809	13	than	than	ADP
ftr-363	809	14	a	a	DET
ftr-363	809	15	disclosure	disclosure	NOUN
ftr-363	809	16	issue	issue	NOUN
ftr-363	809	17	.	.	PUNCT
ftr-363	810	1	the	the	DET
ftr-363	810	2	reasoning	reasoning	NOUN
ftr-363	810	3	used	use	VERB
ftr-363	810	4	some	some	PRON
ftr-363	810	5	by	by	ADP
ftr-363	810	6	states	state	NOUN
ftr-363	810	7	,	,	PUNCT
ftr-363	810	8	an	an	DET
ftr-363	810	9	absence	absence	NOUN
ftr-363	810	10	of	of	ADP
ftr-363	810	11	privacy	privacy	NOUN
ftr-363	810	12	interests	interest	NOUN
ftr-363	810	13	in	in	ADP
ftr-363	810	14	the	the	DET
ftr-363	810	15	disclosed	disclose	VERB
ftr-363	810	16	information	information	NOUN
ftr-363	810	17	,	,	PUNCT
ftr-363	810	18	in	in	ADP
ftr-363	810	19	adopting	adopt	VERB
ftr-363	810	20	shaming	shame	VERB
ftr-363	810	21	laws	law	NOUN
ftr-363	810	22	would	would	AUX
ftr-363	810	23	not	not	PART
ftr-363	810	24	work	work	VERB
ftr-363	810	25	for	for	ADP
ftr-363	810	26	corporate	corporate	ADJ
ftr-363	810	27	shaming	shame	VERB
ftr-363	810	28	provisions	provision	NOUN
ftr-363	810	29	.	.	PUNCT
ftr-363	811	1	with	with	ADP
ftr-363	811	2	corporate	corporate	ADJ
ftr-363	811	3	shaming	shaming	NOUN
ftr-363	811	4	,	,	PUNCT
ftr-363	811	5	the	the	DET
ftr-363	811	6	taxpayer	taxpayer	NOUN
ftr-363	811	7	’s	’s	PART
ftr-363	811	8	privacy	privacy	NOUN
ftr-363	811	9	interests	interest	NOUN
ftr-363	811	10	have	have	AUX
ftr-363	811	11	not	not	PART
ftr-363	811	12	been	be	AUX
ftr-363	811	13	removed	remove	VERB
ftr-363	811	14	by	by	ADP
ftr-363	811	15	the	the	DET
ftr-363	811	16	public	public	ADJ
ftr-363	811	17	filing	filing	NOUN
ftr-363	811	18	of	of	ADP
ftr-363	811	19	an	an	DET
ftr-363	811	20	nftl	nftl	NOUN
ftr-363	811	21	.	.	PUNCT
ftr-363	812	1	while	while	SCONJ
ftr-363	812	2	the	the	DET
ftr-363	812	3	corporate	corporate	ADJ
ftr-363	812	4	interests	interest	NOUN
ftr-363	812	5	in	in	ADP
ftr-363	812	6	privacy	privacy	NOUN
ftr-363	812	7	may	may	AUX
ftr-363	812	8	not	not	PART
ftr-363	812	9	equal	equal	VERB
ftr-363	812	10	those	those	PRON
ftr-363	812	11	of	of	ADP
ftr-363	812	12	individuals	individual	NOUN
ftr-363	812	13	,	,	PUNCT
ftr-363	812	14	these	these	DET
ftr-363	812	15	interests	interest	NOUN
ftr-363	812	16	remain	remain	VERB
ftr-363	812	17	substantial	substantial	ADJ
ftr-363	812	18	.	.	PUNCT
ftr-363	813	1	the	the	DET
ftr-363	813	2	benefits	benefit	NOUN
ftr-363	813	3	side	side	NOUN
ftr-363	813	4	of	of	ADP
ftr-363	813	5	the	the	DET
ftr-363	813	6	equation	equation	NOUN
ftr-363	813	7	would	would	AUX
ftr-363	813	8	need	need	VERB
ftr-363	813	9	to	to	PART
ftr-363	813	10	pull	pull	VERB
ftr-363	813	11	full	full	ADJ
ftr-363	813	12	weight	weight	NOUN
ftr-363	813	13	in	in	ADP
ftr-363	813	14	order	order	NOUN
ftr-363	813	15	to	to	PART
ftr-363	813	16	move	move	VERB
ftr-363	813	17	the	the	DET
ftr-363	813	18	needle	needle	NOUN
ftr-363	813	19	on	on	ADP
ftr-363	813	20	the	the	DET
ftr-363	813	21	dial	dial	NOUN
ftr-363	813	22	over	over	ADP
ftr-363	813	23	to	to	ADP
ftr-363	813	24	the	the	DET
ftr-363	813	25	disclosure	disclosure	NOUN
ftr-363	813	26	side	side	NOUN
ftr-363	813	27	.	.	PUNCT
ftr-363	814	1	798	798	NUM
ftr-363	814	2	florida	florida	PROPN
ftr-363	814	3	tax	tax	NOUN
ftr-363	814	4	review	review	NOUN
ftr-363	814	5	[	[	X
ftr-363	814	6	vol	vol	NOUN
ftr-363	814	7	.	.	PUNCT
ftr-363	814	8	10:10	10:10	NUM
ftr-363	814	9	because	because	SCONJ
ftr-363	814	10	all	all	PRON
ftr-363	814	11	of	of	ADP
ftr-363	814	12	the	the	DET
ftr-363	814	13	information	information	NOUN
ftr-363	814	14	concerns	concern	VERB
ftr-363	814	15	a	a	DET
ftr-363	814	16	business	business	NOUN
ftr-363	814	17	entity	entity	NOUN
ftr-363	814	18	.	.	PUNCT
ftr-363	815	1	so	so	ADV
ftr-363	815	2	,	,	PUNCT
ftr-363	815	3	this	this	DET
ftr-363	815	4	disclosure	disclosure	NOUN
ftr-363	815	5	is	be	AUX
ftr-363	815	6	not	not	PART
ftr-363	815	7	deserving	deserve	VERB
ftr-363	815	8	of	of	ADP
ftr-363	815	9	the	the	DET
ftr-363	815	10	strongest	strong	ADJ
ftr-363	815	11	possible	possible	ADJ
ftr-363	815	12	protections	protection	NOUN
ftr-363	815	13	.	.	PUNCT
ftr-363	816	1	still	still	ADV
ftr-363	816	2	,	,	PUNCT
ftr-363	816	3	the	the	DET
ftr-363	816	4	proposal	proposal	NOUN
ftr-363	816	5	in	in	ADP
ftr-363	816	6	this	this	DET
ftr-363	816	7	article	article	NOUN
ftr-363	816	8	is	be	AUX
ftr-363	816	9	to	to	PART
ftr-363	816	10	fully	fully	ADV
ftr-363	816	11	disclose	disclose	VERB
ftr-363	816	12	the	the	DET
ftr-363	816	13	return	return	NOUN
ftr-363	816	14	,	,	PUNCT
ftr-363	816	15	making	make	VERB
ftr-363	816	16	all	all	PRON
ftr-363	816	17	of	of	ADP
ftr-363	816	18	the	the	DET
ftr-363	816	19	entity	entity	NOUN
ftr-363	816	20	information	information	NOUN
ftr-363	816	21	about	about	ADP
ftr-363	816	22	the	the	DET
ftr-363	816	23	collected	collect	VERB
ftr-363	816	24	taxes	taxis	NOUN
ftr-363	816	25	available	available	ADJ
ftr-363	816	26	to	to	ADP
ftr-363	816	27	anyone	anyone	PRON
ftr-363	816	28	seeking	seek	VERB
ftr-363	816	29	information	information	NOUN
ftr-363	816	30	about	about	ADP
ftr-363	816	31	the	the	DET
ftr-363	816	32	entity	entity	NOUN
ftr-363	816	33	.	.	PUNCT
ftr-363	817	1	because	because	SCONJ
ftr-363	817	2	the	the	DET
ftr-363	817	3	collected	collect	VERB
ftr-363	817	4	tax	tax	NOUN
ftr-363	817	5	information	information	NOUN
ftr-363	817	6	is	be	AUX
ftr-363	817	7	information	information	NOUN
ftr-363	817	8	about	about	ADP
ftr-363	817	9	others	other	NOUN
ftr-363	817	10	paying	pay	VERB
ftr-363	817	11	their	their	PRON
ftr-363	817	12	taxes	taxis	NOUN
ftr-363	817	13	through	through	ADP
ftr-363	817	14	the	the	DET
ftr-363	817	15	entity	entity	NOUN
ftr-363	817	16	,	,	PUNCT
ftr-363	817	17	the	the	DET
ftr-363	817	18	information	information	NOUN
ftr-363	817	19	does	do	AUX
ftr-363	817	20	not	not	PART
ftr-363	817	21	directly	directly	ADV
ftr-363	817	22	provide	provide	VERB
ftr-363	817	23	private	private	ADJ
ftr-363	817	24	tax	tax	NOUN
ftr-363	817	25	information	information	NOUN
ftr-363	817	26	about	about	ADP
ftr-363	817	27	the	the	DET
ftr-363	817	28	entity	entity	NOUN
ftr-363	817	29	.	.	PUNCT
ftr-363	818	1	if	if	SCONJ
ftr-363	818	2	viewed	view	VERB
ftr-363	818	3	strictly	strictly	ADV
ftr-363	818	4	in	in	ADP
ftr-363	818	5	that	that	DET
ftr-363	818	6	light	light	NOUN
ftr-363	818	7	,	,	PUNCT
ftr-363	818	8	it	it	PRON
ftr-363	818	9	is	be	AUX
ftr-363	818	10	possible	possible	ADJ
ftr-363	818	11	to	to	PART
ftr-363	818	12	argue	argue	VERB
ftr-363	818	13	that	that	SCONJ
ftr-363	818	14	privacy	privacy	NOUN
ftr-363	818	15	concerns	concern	NOUN
ftr-363	818	16	are	be	AUX
ftr-363	818	17	not	not	PART
ftr-363	818	18	implicated	implicate	VERB
ftr-363	818	19	.	.	PUNCT
ftr-363	819	1	nor	nor	CCONJ
ftr-363	819	2	does	do	AUX
ftr-363	819	3	the	the	DET
ftr-363	819	4	disclosure	disclosure	NOUN
ftr-363	819	5	involve	involve	VERB
ftr-363	819	6	privacy	privacy	NOUN
ftr-363	819	7	information	information	NOUN
ftr-363	819	8	about	about	ADP
ftr-363	819	9	the	the	DET
ftr-363	819	10	individuals	individual	NOUN
ftr-363	819	11	whose	whose	DET
ftr-363	819	12	taxes	taxis	NOUN
ftr-363	819	13	have	have	AUX
ftr-363	819	14	been	be	AUX
ftr-363	819	15	collected	collect	VERB
ftr-363	819	16	because	because	SCONJ
ftr-363	819	17	the	the	DET
ftr-363	819	18	reporting	reporting	NOUN
ftr-363	819	19	of	of	ADP
ftr-363	819	20	collected	collect	VERB
ftr-363	819	21	tax	tax	NOUN
ftr-363	819	22	data	datum	NOUN
ftr-363	819	23	would	would	AUX
ftr-363	819	24	occur	occur	VERB
ftr-363	819	25	only	only	ADV
ftr-363	819	26	in	in	ADP
ftr-363	819	27	an	an	DET
ftr-363	819	28	aggregate	aggregate	ADJ
ftr-363	819	29	form	form	NOUN
ftr-363	819	30	.	.	PUNCT
ftr-363	820	1	the	the	DET
ftr-363	820	2	inquiry	inquiry	NOUN
ftr-363	820	3	does	do	AUX
ftr-363	820	4	not	not	PART
ftr-363	820	5	stop	stop	VERB
ftr-363	820	6	here	here	ADV
ftr-363	820	7	,	,	PUNCT
ftr-363	820	8	however	however	ADV
ftr-363	820	9	.	.	PUNCT
ftr-363	821	1	the	the	DET
ftr-363	821	2	tax	tax	NOUN
ftr-363	821	3	information	information	NOUN
ftr-363	821	4	on	on	ADP
ftr-363	821	5	a	a	DET
ftr-363	821	6	collected	collect	VERB
ftr-363	821	7	tax	tax	NOUN
ftr-363	821	8	return	return	NOUN
ftr-363	821	9	does	do	AUX
ftr-363	821	10	reveal	reveal	VERB
ftr-363	821	11	entity	entity	NOUN
ftr-363	821	12	information	information	NOUN
ftr-363	821	13	about	about	ADP
ftr-363	821	14	the	the	DET
ftr-363	821	15	number	number	NOUN
ftr-363	821	16	and	and	CCONJ
ftr-363	821	17	,	,	PUNCT
ftr-363	821	18	potentially	potentially	ADV
ftr-363	821	19	,	,	PUNCT
ftr-363	821	20	the	the	DET
ftr-363	821	21	compensation	compensation	NOUN
ftr-363	821	22	levels	level	NOUN
ftr-363	821	23	of	of	ADP
ftr-363	821	24	employees	employee	NOUN
ftr-363	821	25	.	.	PUNCT
ftr-363	822	1	more	more	ADV
ftr-363	822	2	specifically	specifically	ADV
ftr-363	822	3	,	,	PUNCT
ftr-363	822	4	the	the	DET
ftr-363	822	5	excise	excise	NOUN
ftr-363	822	6	tax	tax	NOUN
ftr-363	822	7	information	information	NOUN
ftr-363	822	8	reveals	reveal	VERB
ftr-363	822	9	information	information	NOUN
ftr-363	822	10	about	about	ADP
ftr-363	822	11	sales	sale	NOUN
ftr-363	822	12	by	by	ADP
ftr-363	822	13	the	the	DET
ftr-363	822	14	entity	entity	NOUN
ftr-363	822	15	.	.	PUNCT
ftr-363	823	1	this	this	DET
ftr-363	823	2	indirect	indirect	ADJ
ftr-363	823	3	revelation	revelation	NOUN
ftr-363	823	4	of	of	ADP
ftr-363	823	5	information	information	NOUN
ftr-363	823	6	deserves	deserve	VERB
ftr-363	823	7	some	some	DET
ftr-363	823	8	protection	protection	NOUN
ftr-363	823	9	or	or	CCONJ
ftr-363	823	10	at	at	ADP
ftr-363	823	11	least	least	ADJ
ftr-363	823	12	a	a	PRON
ftr-363	823	13	basis	basis	NOUN
ftr-363	823	14	for	for	ADP
ftr-363	823	15	disclosure	disclosure	NOUN
ftr-363	823	16	.	.	PUNCT
ftr-363	824	1	the	the	DET
ftr-363	824	2	revelation	revelation	NOUN
ftr-363	824	3	of	of	ADP
ftr-363	824	4	this	this	DET
ftr-363	824	5	information	information	NOUN
ftr-363	824	6	may	may	AUX
ftr-363	824	7	cause	cause	VERB
ftr-363	824	8	the	the	DET
ftr-363	824	9	entity	entity	NOUN
ftr-363	824	10	to	to	PART
ftr-363	824	11	make	make	VERB
ftr-363	824	12	an	an	DET
ftr-363	824	13	incorrect	incorrect	ADJ
ftr-363	824	14	tax	tax	NOUN
ftr-363	824	15	filing	filing	NOUN
ftr-363	824	16	for	for	ADP
ftr-363	824	17	the	the	DET
ftr-363	824	18	purpose	purpose	NOUN
ftr-363	824	19	of	of	ADP
ftr-363	824	20	hiding	hide	VERB
ftr-363	824	21	trade	trade	NOUN
ftr-363	824	22	secrets	secret	NOUN
ftr-363	824	23	.	.	PUNCT
ftr-363	825	1	it	it	PRON
ftr-363	825	2	is	be	AUX
ftr-363	825	3	also	also	ADV
ftr-363	825	4	possible	possible	ADJ
ftr-363	825	5	that	that	SCONJ
ftr-363	825	6	an	an	DET
ftr-363	825	7	entity	entity	NOUN
ftr-363	825	8	,	,	PUNCT
ftr-363	825	9	knowing	know	VERB
ftr-363	825	10	that	that	SCONJ
ftr-363	825	11	the	the	DET
ftr-363	825	12	information	information	NOUN
ftr-363	825	13	would	would	AUX
ftr-363	825	14	become	become	VERB
ftr-363	825	15	public	public	ADJ
ftr-363	825	16	,	,	PUNCT
ftr-363	825	17	would	would	AUX
ftr-363	825	18	fail	fail	VERB
ftr-363	825	19	to	to	PART
ftr-363	825	20	file	file	VERB
ftr-363	825	21	a	a	DET
ftr-363	825	22	return	return	NOUN
ftr-363	825	23	in	in	ADP
ftr-363	825	24	order	order	NOUN
ftr-363	825	25	not	not	PART
ftr-363	825	26	to	to	PART
ftr-363	825	27	reveal	reveal	VERB
ftr-363	825	28	the	the	DET
ftr-363	825	29	extent	extent	NOUN
ftr-363	825	30	to	to	PART
ftr-363	825	31	which	which	PRON
ftr-363	825	32	it	it	PRON
ftr-363	825	33	was	be	AUX
ftr-363	825	34	not	not	PART
ftr-363	825	35	paying	pay	VERB
ftr-363	825	36	taxes	taxis	NOUN
ftr-363	825	37	.	.	PUNCT
ftr-363	826	1	even	even	ADV
ftr-363	826	2	though	though	SCONJ
ftr-363	826	3	the	the	DET
ftr-363	826	4	privacy	privacy	NOUN
ftr-363	826	5	interests	interest	NOUN
ftr-363	826	6	of	of	ADP
ftr-363	826	7	the	the	DET
ftr-363	826	8	entity	entity	NOUN
ftr-363	826	9	may	may	AUX
ftr-363	826	10	be	be	AUX
ftr-363	826	11	weak	weak	ADJ
ftr-363	826	12	,	,	PUNCT
ftr-363	826	13	the	the	DET
ftr-363	826	14	entity	entity	NOUN
ftr-363	826	15	has	have	VERB
ftr-363	826	16	privacy	privacy	NOUN
ftr-363	826	17	interests	interest	NOUN
ftr-363	826	18	in	in	ADP
ftr-363	826	19	the	the	DET
ftr-363	826	20	conclusions	conclusion	NOUN
ftr-363	826	21	that	that	PRON
ftr-363	826	22	could	could	AUX
ftr-363	826	23	be	be	AUX
ftr-363	826	24	drawn	draw	VERB
ftr-363	826	25	from	from	ADP
ftr-363	826	26	the	the	DET
ftr-363	826	27	tax	tax	NOUN
ftr-363	826	28	data	datum	NOUN
ftr-363	826	29	and	and	CCONJ
ftr-363	826	30	the	the	DET
ftr-363	826	31	seriousness	seriousness	NOUN
ftr-363	826	32	of	of	ADP
ftr-363	826	33	those	those	DET
ftr-363	826	34	privacy	privacy	NOUN
ftr-363	826	35	interests	interest	NOUN
ftr-363	826	36	push	push	VERB
ftr-363	826	37	the	the	DET
ftr-363	826	38	needle	needle	NOUN
ftr-363	826	39	onto	onto	ADP
ftr-363	826	40	the	the	DET
ftr-363	826	41	non	non	ADJ
ftr-363	826	42	-	-	ADJ
ftr-363	826	43	disclosure	disclosure	ADJ
ftr-363	826	44	side	side	NOUN
ftr-363	826	45	a	a	DET
ftr-363	826	46	reasonable	reasonable	ADJ
ftr-363	826	47	distance	distance	NOUN
ftr-363	826	48	.	.	PUNCT
ftr-363	827	1	it	it	PRON
ftr-363	827	2	may	may	AUX
ftr-363	827	3	not	not	PART
ftr-363	827	4	be	be	AUX
ftr-363	827	5	possible	possible	ADJ
ftr-363	827	6	to	to	PART
ftr-363	827	7	overcome	overcome	VERB
ftr-363	827	8	these	these	DET
ftr-363	827	9	concerns	concern	NOUN
ftr-363	827	10	from	from	ADP
ftr-363	827	11	a	a	DET
ftr-363	827	12	section	section	NOUN
ftr-363	827	13	6103	6103	NUM
ftr-363	827	14	perspective	perspective	NOUN
ftr-363	827	15	.	.	PUNCT
ftr-363	828	1	the	the	DET
ftr-363	828	2	reasons	reason	NOUN
ftr-363	828	3	for	for	ADP
ftr-363	828	4	disclosing	disclose	VERB
ftr-363	828	5	the	the	DET
ftr-363	828	6	collected	collect	VERB
ftr-363	828	7	tax	tax	NOUN
ftr-363	828	8	returns	return	NOUN
ftr-363	828	9	derive	derive	VERB
ftr-363	828	10	from	from	ADP
ftr-363	828	11	both	both	CCONJ
ftr-363	828	12	the	the	DET
ftr-363	828	13	disclosure	disclosure	NOUN
ftr-363	828	14	perspective	perspective	NOUN
ftr-363	828	15	and	and	CCONJ
ftr-363	828	16	a	a	DET
ftr-363	828	17	collection	collection	NOUN
ftr-363	828	18	perspective	perspective	NOUN
ftr-363	828	19	.	.	PUNCT
ftr-363	829	1	from	from	ADP
ftr-363	829	2	a	a	DET
ftr-363	829	3	disclosure	disclosure	NOUN
ftr-363	829	4	perspective	perspective	NOUN
ftr-363	829	5	,	,	PUNCT
ftr-363	829	6	the	the	DET
ftr-363	829	7	nature	nature	NOUN
ftr-363	829	8	of	of	ADP
ftr-363	829	9	the	the	DET
ftr-363	829	10	information	information	NOUN
ftr-363	829	11	serves	serve	VERB
ftr-363	829	12	as	as	ADP
ftr-363	829	13	the	the	DET
ftr-363	829	14	basis	basis	NOUN
ftr-363	829	15	for	for	ADP
ftr-363	829	16	disclosing	disclose	VERB
ftr-363	829	17	the	the	DET
ftr-363	829	18	collected	collected	ADJ
ftr-363	829	19	tax	tax	NOUN
ftr-363	829	20	returns	return	NOUN
ftr-363	829	21	.	.	PUNCT
ftr-363	830	1	the	the	DET
ftr-363	830	2	information	information	NOUN
ftr-363	830	3	concerns	concern	VERB
ftr-363	830	4	money	money	NOUN
ftr-363	830	5	held	hold	VERB
ftr-363	830	6	in	in	ADP
ftr-363	830	7	trust	trust	NOUN
ftr-363	830	8	,	,	PUNCT
ftr-363	830	9	and	and	CCONJ
ftr-363	830	10	the	the	DET
ftr-363	830	11	public	public	NOUN
ftr-363	830	12	has	have	VERB
ftr-363	830	13	a	a	DET
ftr-363	830	14	right	right	NOUN
ftr-363	830	15	to	to	PART
ftr-363	830	16	know	know	VERB
ftr-363	830	17	what	what	PRON
ftr-363	830	18	is	be	AUX
ftr-363	830	19	happening	happen	VERB
ftr-363	830	20	to	to	ADP
ftr-363	830	21	its	its	PRON
ftr-363	830	22	money	money	NOUN
ftr-363	830	23	.	.	PUNCT
ftr-363	831	1	this	this	DET
ftr-363	831	2	argument	argument	NOUN
ftr-363	831	3	is	be	AUX
ftr-363	831	4	unlike	unlike	ADP
ftr-363	831	5	the	the	DET
ftr-363	831	6	reasons	reason	NOUN
ftr-363	831	7	for	for	ADP
ftr-363	831	8	other	other	ADJ
ftr-363	831	9	exceptions	exception	NOUN
ftr-363	831	10	to	to	PART
ftr-363	831	11	section	section	VERB
ftr-363	831	12	6103	6103	NUM
ftr-363	831	13	and	and	CCONJ
ftr-363	831	14	is	be	AUX
ftr-363	831	15	the	the	DET
ftr-363	831	16	reason	reason	NOUN
ftr-363	831	17	that	that	SCONJ
ftr-363	831	18	this	this	DET
ftr-363	831	19	article	article	NOUN
ftr-363	831	20	proposes	propose	VERB
ftr-363	831	21	that	that	SCONJ
ftr-363	831	22	the	the	DET
ftr-363	831	23	change	change	NOUN
ftr-363	831	24	instead	instead	ADV
ftr-363	831	25	be	be	AUX
ftr-363	831	26	made	make	VERB
ftr-363	831	27	to	to	PART
ftr-363	831	28	permit	permit	VERB
ftr-363	831	29	this	this	DET
ftr-363	831	30	information	information	NOUN
ftr-363	831	31	to	to	PART
ftr-363	831	32	become	become	VERB
ftr-363	831	33	public	public	ADJ
ftr-363	831	34	pursuant	pursuant	NOUN
ftr-363	831	35	to	to	ADP
ftr-363	831	36	section	section	NOUN
ftr-363	831	37	6104	6104	NUM
ftr-363	831	38	.	.	PUNCT
ftr-363	832	1	this	this	DET
ftr-363	832	2	argument	argument	NOUN
ftr-363	832	3	,	,	PUNCT
ftr-363	832	4	if	if	SCONJ
ftr-363	832	5	persuasive	persuasive	ADJ
ftr-363	832	6	,	,	PUNCT
ftr-363	832	7	could	could	AUX
ftr-363	832	8	move	move	VERB
ftr-363	832	9	the	the	DET
ftr-363	832	10	needle	needle	NOUN
ftr-363	832	11	on	on	ADP
ftr-363	832	12	the	the	DET
ftr-363	832	13	dial	dial	NOUN
ftr-363	832	14	from	from	ADP
ftr-363	832	15	the	the	DET
ftr-363	832	16	non	non	ADJ
ftr-363	832	17	-	-	ADJ
ftr-363	832	18	disclosure	disclosure	ADJ
ftr-363	832	19	position	position	NOUN
ftr-363	832	20	to	to	ADP
ftr-363	832	21	disclosure	disclosure	NOUN
ftr-363	832	22	.	.	PUNCT
ftr-363	833	1	this	this	DET
ftr-363	833	2	article	article	NOUN
ftr-363	833	3	will	will	AUX
ftr-363	833	4	next	next	ADV
ftr-363	833	5	examine	examine	VERB
ftr-363	833	6	the	the	DET
ftr-363	833	7	broadest	broad	ADJ
ftr-363	833	8	exception	exception	NOUN
ftr-363	833	9	to	to	ADP
ftr-363	833	10	the	the	DET
ftr-363	833	11	rule	rule	NOUN
ftr-363	833	12	of	of	ADP
ftr-363	833	13	non	non	ADJ
ftr-363	833	14	-	-	ADJ
ftr-363	833	15	disclosure	disclosure	ADJ
ftr-363	833	16	,	,	PUNCT
ftr-363	833	17	section	section	NOUN
ftr-363	833	18	6104	6104	NUM
ftr-363	833	19	.	.	PUNCT
ftr-363	834	1	this	this	DET
ftr-363	834	2	provision	provision	NOUN
ftr-363	834	3	provides	provide	VERB
ftr-363	834	4	further	further	ADJ
ftr-363	834	5	background	background	NOUN
ftr-363	834	6	for	for	ADP
ftr-363	834	7	this	this	DET
ftr-363	834	8	proposal	proposal	NOUN
ftr-363	834	9	concerning	concern	VERB
ftr-363	834	10	collected	collect	VERB
ftr-363	834	11	taxes	taxis	NOUN
ftr-363	834	12	and	and	CCONJ
ftr-363	834	13	their	their	PRON
ftr-363	834	14	placement	placement	NOUN
ftr-363	834	15	within	within	ADP
ftr-363	834	16	the	the	DET
ftr-363	834	17	internal	internal	ADJ
ftr-363	834	18	revenue	revenue	NOUN
ftr-363	834	19	code	code	NOUN
ftr-363	834	20	.	.	PUNCT
ftr-363	835	1	unlike	unlike	ADP
ftr-363	835	2	the	the	DET
ftr-363	835	3	exceptions	exception	NOUN
ftr-363	835	4	to	to	PART
ftr-363	835	5	section	section	VERB
ftr-363	835	6	6103	6103	NUM
ftr-363	835	7	discussion	discussion	NOUN
ftr-363	835	8	in	in	ADP
ftr-363	835	9	this	this	DET
ftr-363	835	10	section	section	NOUN
ftr-363	835	11	,	,	PUNCT
ftr-363	835	12	section	section	NOUN
ftr-363	835	13	6104	6104	NUM
ftr-363	835	14	takes	take	VERB
ftr-363	835	15	the	the	DET
ftr-363	835	16	view	view	NOUN
ftr-363	835	17	that	that	SCONJ
ftr-363	835	18	certain	certain	ADJ
ftr-363	835	19	returns	return	NOUN
ftr-363	835	20	have	have	AUX
ftr-363	835	21	a	a	DET
ftr-363	835	22	different	different	ADJ
ftr-363	835	23	starting	starting	NOUN
ftr-363	835	24	point	point	NOUN
ftr-363	835	25	from	from	ADP
ftr-363	835	26	a	a	DET
ftr-363	835	27	disclosure	disclosure	NOUN
ftr-363	835	28	perspective	perspective	NOUN
ftr-363	835	29	.	.	PUNCT
ftr-363	836	1	2011	2011	NUM
ftr-363	836	2	]	]	PUNCT
ftr-363	836	3	transparency	transparency	NOUN
ftr-363	836	4	in	in	ADP
ftr-363	836	5	private	private	ADJ
ftr-363	836	6	collection	collection	NOUN
ftr-363	836	7	of	of	ADP
ftr-363	836	8	federal	federal	ADJ
ftr-363	836	9	taxes	taxis	NOUN
ftr-363	836	10	799	799	NUM
ftr-363	836	11	b.	b.	PROPN
ftr-363	836	12	section	section	NOUN
ftr-363	836	13	6104	6104	NUM
ftr-363	836	14	section	section	NOUN
ftr-363	836	15	6104	6104	NUM
ftr-363	836	16	begins	begin	VERB
ftr-363	836	17	,	,	PUNCT
ftr-363	836	18	with	with	ADP
ftr-363	836	19	the	the	DET
ftr-363	836	20	governing	govern	VERB
ftr-363	836	21	principle	principle	NOUN
ftr-363	836	22	that	that	SCONJ
ftr-363	836	23	tax	tax	NOUN
ftr-363	836	24	information	information	NOUN
ftr-363	836	25	should	should	AUX
ftr-363	836	26	be	be	AUX
ftr-363	836	27	disclosed	disclose	VERB
ftr-363	836	28	unless	unless	SCONJ
ftr-363	836	29	a	a	DET
ftr-363	836	30	reason	reason	NOUN
ftr-363	836	31	exists	exist	VERB
ftr-363	836	32	for	for	ADP
ftr-363	836	33	non	non	ADJ
ftr-363	836	34	-	-	NOUN
ftr-363	836	35	disclosure	disclosure	NOUN
ftr-363	836	36	,	,	PUNCT
ftr-363	836	37	which	which	PRON
ftr-363	836	38	is	be	AUX
ftr-363	836	39	the	the	DET
ftr-363	836	40	opposite	opposite	NOUN
ftr-363	836	41	of	of	ADP
ftr-363	836	42	the	the	DET
ftr-363	836	43	presumption	presumption	NOUN
ftr-363	836	44	in	in	ADP
ftr-363	836	45	section	section	NOUN
ftr-363	836	46	6103.152	6103.152	NUM
ftr-363	836	47	the	the	DET
ftr-363	836	48	tax	tax	NOUN
ftr-363	836	49	-	-	PUNCT
ftr-363	836	50	exempt	exempt	ADJ
ftr-363	836	51	organizations	organization	NOUN
ftr-363	836	52	,	,	PUNCT
ftr-363	836	53	pension	pension	NOUN
ftr-363	836	54	plans	plan	NOUN
ftr-363	836	55	,	,	PUNCT
ftr-363	836	56	and	and	CCONJ
ftr-363	836	57	political	political	ADJ
ftr-363	836	58	organizations	organization	NOUN
ftr-363	836	59	governed	govern	VERB
ftr-363	836	60	by	by	ADP
ftr-363	836	61	section	section	NOUN
ftr-363	836	62	6104	6104	NUM
ftr-363	836	63	relinquish	relinquish	VERB
ftr-363	836	64	their	their	PRON
ftr-363	836	65	privacy	privacy	NOUN
ftr-363	836	66	rights	right	NOUN
ftr-363	836	67	,	,	PUNCT
ftr-363	836	68	in	in	ADP
ftr-363	836	69	large	large	ADJ
ftr-363	836	70	part	part	NOUN
ftr-363	836	71	,	,	PUNCT
ftr-363	836	72	because	because	SCONJ
ftr-363	836	73	of	of	ADP
ftr-363	836	74	the	the	DET
ftr-363	836	75	tax	tax	NOUN
ftr-363	836	76	benefits	benefit	NOUN
ftr-363	836	77	they	they	PRON
ftr-363	836	78	receive.153	receive.153	VERB
ftr-363	836	79	the	the	DET
ftr-363	836	80	public	public	NOUN
ftr-363	836	81	has	have	VERB
ftr-363	836	82	a	a	DET
ftr-363	836	83	legitimate	legitimate	ADJ
ftr-363	836	84	interest	interest	NOUN
ftr-363	836	85	in	in	ADP
ftr-363	836	86	the	the	DET
ftr-363	836	87	information	information	NOUN
ftr-363	836	88	on	on	ADP
ftr-363	836	89	the	the	DET
ftr-363	836	90	tax	tax	NOUN
ftr-363	836	91	returns	return	NOUN
ftr-363	836	92	and	and	CCONJ
ftr-363	836	93	applications	application	NOUN
ftr-363	836	94	of	of	ADP
ftr-363	836	95	these	these	DET
ftr-363	836	96	organizations	organization	NOUN
ftr-363	836	97	.	.	PUNCT
ftr-363	837	1	this	this	DET
ftr-363	837	2	interest	interest	NOUN
ftr-363	837	3	outweighs	outweigh	VERB
ftr-363	837	4	the	the	DET
ftr-363	837	5	privacy	privacy	NOUN
ftr-363	837	6	concerns	concern	NOUN
ftr-363	837	7	and	and	CCONJ
ftr-363	837	8	other	other	ADJ
ftr-363	837	9	policy	policy	NOUN
ftr-363	837	10	concerns	concern	NOUN
ftr-363	837	11	driving	drive	VERB
ftr-363	837	12	the	the	DET
ftr-363	837	13	non	non	ADJ
ftr-363	837	14	-	-	ADJ
ftr-363	837	15	disclosure	disclosure	ADJ
ftr-363	837	16	policy	policy	NOUN
ftr-363	837	17	behind	behind	ADP
ftr-363	837	18	section	section	NOUN
ftr-363	837	19	6103	6103	NUM
ftr-363	837	20	.	.	PUNCT
ftr-363	838	1	the	the	DET
ftr-363	838	2	history	history	NOUN
ftr-363	838	3	of	of	ADP
ftr-363	838	4	section	section	NOUN
ftr-363	838	5	6104	6104	NUM
ftr-363	838	6	starts	start	VERB
ftr-363	838	7	later	later	ADV
ftr-363	838	8	than	than	ADP
ftr-363	838	9	that	that	PRON
ftr-363	838	10	of	of	ADP
ftr-363	838	11	section	section	NOUN
ftr-363	838	12	6103	6103	NUM
ftr-363	838	13	,	,	PUNCT
ftr-363	838	14	in	in	ADP
ftr-363	838	15	part	part	NOUN
ftr-363	838	16	because	because	SCONJ
ftr-363	838	17	the	the	DET
ftr-363	838	18	history	history	NOUN
ftr-363	838	19	of	of	ADP
ftr-363	838	20	tax	tax	NOUN
ftr-363	838	21	-	-	PUNCT
ftr-363	838	22	exempt	exempt	ADJ
ftr-363	838	23	organizations	organization	NOUN
ftr-363	838	24	,	,	PUNCT
ftr-363	838	25	pension	pension	NOUN
ftr-363	838	26	plans	plan	NOUN
ftr-363	838	27	,	,	PUNCT
ftr-363	838	28	and	and	CCONJ
ftr-363	838	29	political	political	ADJ
ftr-363	838	30	organizations	organization	NOUN
ftr-363	838	31	trails	trail	VERB
ftr-363	838	32	the	the	DET
ftr-363	838	33	income	income	NOUN
ftr-363	838	34	taxes	taxis	NOUN
ftr-363	838	35	that	that	PRON
ftr-363	838	36	these	these	DET
ftr-363	838	37	organizations	organization	NOUN
ftr-363	838	38	receive	receive	VERB
ftr-363	838	39	exemptions	exemption	NOUN
ftr-363	838	40	from	from	ADP
ftr-363	838	41	paying.154	paying.154	NOUN
ftr-363	838	42	tax	tax	NOUN
ftr-363	838	43	-	-	PUNCT
ftr-363	838	44	exempt	exempt	ADJ
ftr-363	838	45	status	status	NOUN
ftr-363	838	46	was	be	AUX
ftr-363	838	47	first	first	ADV
ftr-363	838	48	formally	formally	ADV
ftr-363	838	49	recognized	recognize	VERB
ftr-363	838	50	in	in	ADP
ftr-363	838	51	1939.155	1939.155	NUM
ftr-363	838	52	reporting	reporting	NOUN
ftr-363	838	53	requirements	requirement	NOUN
ftr-363	838	54	for	for	ADP
ftr-363	838	55	these	these	DET
ftr-363	838	56	organizations	organization	NOUN
ftr-363	838	57	followed	follow	VERB
ftr-363	838	58	in	in	ADP
ftr-363	838	59	1943.156	1943.156	NUM
ftr-363	838	60	concerns	concern	NOUN
ftr-363	838	61	about	about	ADP
ftr-363	838	62	abuses	abuse	NOUN
ftr-363	838	63	in	in	ADP
ftr-363	838	64	the	the	DET
ftr-363	838	65	charitable	charitable	ADJ
ftr-363	838	66	sector	sector	NOUN
ftr-363	838	67	resulted	result	VERB
ftr-363	838	68	in	in	ADP
ftr-363	838	69	passage	passage	NOUN
ftr-363	838	70	of	of	ADP
ftr-363	838	71	additional	additional	ADJ
ftr-363	838	72	reporting	reporting	NOUN
ftr-363	838	73	requirements	requirement	NOUN
ftr-363	838	74	for	for	ADP
ftr-363	838	75	these	these	DET
ftr-363	838	76	organizations	organization	NOUN
ftr-363	838	77	in	in	ADP
ftr-363	838	78	1950157	1950157	NUM
ftr-363	838	79	and	and	CCONJ
ftr-363	838	80	additional	additional	ADJ
ftr-363	838	81	disclosure	disclosure	NOUN
ftr-363	838	82	provisions.158	provisions.158	NOUN
ftr-363	838	83	in	in	ADP
ftr-363	838	84	1958	1958	NUM
ftr-363	838	85	,	,	PUNCT
ftr-363	838	86	applications	application	NOUN
ftr-363	838	87	for	for	ADP
ftr-363	838	88	tax	tax	NOUN
ftr-363	838	89	-	-	PUNCT
ftr-363	838	90	exempt	exempt	ADJ
ftr-363	838	91	status	status	NOUN
ftr-363	838	92	became	become	VERB
ftr-363	838	93	available	available	ADJ
ftr-363	838	94	after	after	ADP
ftr-363	838	95	an	an	DET
ftr-363	838	96	amendment	amendment	NOUN
ftr-363	838	97	to	to	PART
ftr-363	838	98	section	section	VERB
ftr-363	838	99	6104.159	6104.159	NUM
ftr-363	838	100	pension	pension	NOUN
ftr-363	838	101	plans	plan	NOUN
ftr-363	838	102	152	152	NUM
ftr-363	838	103	.	.	PUNCT
ftr-363	839	1	see	see	VERB
ftr-363	839	2	jct	jct	PROPN
ftr-363	839	3	report	report	PROPN
ftr-363	839	4	(	(	PUNCT
ftr-363	839	5	vol	vol	NOUN
ftr-363	839	6	.	.	PUNCT
ftr-363	839	7	ii	ii	PROPN
ftr-363	839	8	)	)	PUNCT
ftr-363	840	1	,	,	PUNCT
ftr-363	840	2	supra	supra	PROPN
ftr-363	840	3	note	note	NOUN
ftr-363	840	4	12	12	NUM
ftr-363	840	5	,	,	PUNCT
ftr-363	840	6	at	at	ADP
ftr-363	840	7	6	6	NUM
ftr-363	840	8	.	.	SYM
ftr-363	840	9	153	153	NUM
ftr-363	840	10	.	.	PUNCT
ftr-363	841	1	see	see	VERB
ftr-363	841	2	i	i	PRON
ftr-363	841	3	d.	d.	PROPN
ftr-363	841	4	at	at	ADP
ftr-363	841	5	63	63	NUM
ftr-363	841	6	.	.	PUNCT
ftr-363	842	1	(	(	PUNCT
ftr-363	842	2	“	"	PUNCT
ftr-363	842	3	the	the	DET
ftr-363	842	4	present	present	ADJ
ftr-363	842	5	-	-	PUNCT
ftr-363	842	6	law	law	NOUN
ftr-363	842	7	rules	rule	NOUN
ftr-363	842	8	requiring	require	VERB
ftr-363	842	9	disclosure	disclosure	NOUN
ftr-363	842	10	of	of	ADP
ftr-363	842	11	returns	return	NOUN
ftr-363	842	12	and	and	CCONJ
ftr-363	842	13	return	return	VERB
ftr-363	842	14	information	information	NOUN
ftr-363	842	15	relating	relate	VERB
ftr-363	842	16	to	to	ADP
ftr-363	842	17	tax	tax	NOUN
ftr-363	842	18	-	-	PUNCT
ftr-363	842	19	exempt	exempt	ADJ
ftr-363	842	20	organizations	organization	NOUN
ftr-363	842	21	reflect	reflect	VERB
ftr-363	842	22	a	a	DET
ftr-363	842	23	determination	determination	NOUN
ftr-363	842	24	that	that	SCONJ
ftr-363	842	25	,	,	PUNCT
ftr-363	842	26	because	because	SCONJ
ftr-363	842	27	such	such	ADJ
ftr-363	842	28	organizations	organization	NOUN
ftr-363	842	29	are	be	AUX
ftr-363	842	30	supported	support	VERB
ftr-363	842	31	by	by	ADP
ftr-363	842	32	the	the	DET
ftr-363	842	33	public	public	NOUN
ftr-363	842	34	,	,	PUNCT
ftr-363	842	35	both	both	CCONJ
ftr-363	842	36	through	through	ADP
ftr-363	842	37	the	the	DET
ftr-363	842	38	tax	tax	NOUN
ftr-363	842	39	benefits	benefit	NOUN
ftr-363	842	40	associated	associate	VERB
ftr-363	842	41	with	with	ADP
ftr-363	842	42	tax	tax	NOUN
ftr-363	842	43	-	-	PUNCT
ftr-363	842	44	exempt	exempt	ADJ
ftr-363	842	45	status	status	NOUN
ftr-363	842	46	and	and	CCONJ
ftr-363	842	47	,	,	PUNCT
ftr-363	842	48	in	in	ADP
ftr-363	842	49	some	some	DET
ftr-363	842	50	cases	case	NOUN
ftr-363	842	51	,	,	PUNCT
ftr-363	842	52	direct	direct	ADJ
ftr-363	842	53	contributions	contribution	NOUN
ftr-363	842	54	,	,	PUNCT
ftr-363	842	55	such	such	ADJ
ftr-363	842	56	organizations	organization	NOUN
ftr-363	842	57	have	have	AUX
ftr-363	842	58	a	a	DET
ftr-363	842	59	different	different	ADJ
ftr-363	842	60	expectation	expectation	NOUN
ftr-363	842	61	of	of	ADP
ftr-363	842	62	privacy	privacy	NOUN
ftr-363	842	63	than	than	ADP
ftr-363	842	64	taxable	taxable	ADJ
ftr-363	842	65	persons	person	NOUN
ftr-363	842	66	and	and	CCONJ
ftr-363	842	67	the	the	DET
ftr-363	842	68	public	public	NOUN
ftr-363	842	69	has	have	VERB
ftr-363	842	70	a	a	DET
ftr-363	842	71	strong	strong	ADJ
ftr-363	842	72	interest	interest	NOUN
ftr-363	842	73	in	in	ADP
ftr-363	842	74	information	information	NOUN
ftr-363	842	75	regarding	regard	VERB
ftr-363	842	76	such	such	ADJ
ftr-363	842	77	organizations	organization	NOUN
ftr-363	842	78	.	.	PUNCT
ftr-363	842	79	”	"	PUNCT
ftr-363	842	80	)	)	PUNCT
ftr-363	842	81	.	.	PUNCT
ftr-363	843	1	154	154	NUM
ftr-363	843	2	.	.	PUNCT
ftr-363	844	1	for	for	ADP
ftr-363	844	2	a	a	DET
ftr-363	844	3	general	general	ADJ
ftr-363	844	4	discussion	discussion	NOUN
ftr-363	844	5	of	of	ADP
ftr-363	844	6	the	the	DET
ftr-363	844	7	history	history	NOUN
ftr-363	844	8	of	of	ADP
ftr-363	844	9	§	§	PROPN
ftr-363	844	10	6104	6104	NUM
ftr-363	844	11	,	,	PUNCT
ftr-363	844	12	see	see	VERB
ftr-363	844	13	jct	jct	PROPN
ftr-363	844	14	report	report	NOUN
ftr-363	844	15	(	(	PUNCT
ftr-363	844	16	vol	vol	NOUN
ftr-363	844	17	.	.	PUNCT
ftr-363	844	18	ii	ii	PROPN
ftr-363	844	19	,	,	PUNCT
ftr-363	844	20	appendix	appendix	VERB
ftr-363	844	21	a	a	PRON
ftr-363	844	22	)	)	PUNCT
ftr-363	844	23	,	,	PUNCT
ftr-363	844	24	supra	supra	PROPN
ftr-363	844	25	note	note	NOUN
ftr-363	844	26	12	12	NUM
ftr-363	844	27	at	at	ADP
ftr-363	844	28	120	120	NUM
ftr-363	844	29	-	-	SYM
ftr-363	844	30	129	129	NUM
ftr-363	844	31	.	.	PUNCT
ftr-363	844	32	155	155	NUM
ftr-363	844	33	.	.	PUNCT
ftr-363	845	1	see	see	VERB
ftr-363	845	2	irc	irc	PROPN
ftr-363	845	3	§	§	PROPN
ftr-363	845	4	101	101	NUM
ftr-363	845	5	(	(	PUNCT
ftr-363	845	6	1939	1939	NUM
ftr-363	845	7	)	)	PUNCT
ftr-363	845	8	.	.	PUNCT
ftr-363	846	1	156	156	NUM
ftr-363	846	2	.	.	PUNCT
ftr-363	847	1	revenue	revenue	NOUN
ftr-363	847	2	act	act	NOUN
ftr-363	847	3	of	of	ADP
ftr-363	847	4	1943	1943	NUM
ftr-363	847	5	,	,	PUNCT
ftr-363	847	6	pub	pub	NOUN
ftr-363	847	7	.	.	PUNCT
ftr-363	848	1	l.	l.	PROPN
ftr-363	848	2	no	no	INTJ
ftr-363	848	3	.	.	PROPN
ftr-363	849	1	78	78	NUM
ftr-363	849	2	-	-	SYM
ftr-363	849	3	235	235	NUM
ftr-363	849	4	,	,	PUNCT
ftr-363	849	5	§	§	PROPN
ftr-363	849	6	117	117	NUM
ftr-363	849	7	,	,	PUNCT
ftr-363	849	8	58	58	NUM
ftr-363	849	9	stat	stat	NOUN
ftr-363	849	10	.	.	PUNCT
ftr-363	850	1	21	21	NUM
ftr-363	850	2	,	,	PUNCT
ftr-363	850	3	36	36	NUM
ftr-363	850	4	-	-	SYM
ftr-363	850	5	37	37	NUM
ftr-363	850	6	(	(	PUNCT
ftr-363	850	7	1943	1943	NUM
ftr-363	850	8	)	)	PUNCT
ftr-363	850	9	.	.	PUNCT
ftr-363	851	1	157	157	NUM
ftr-363	851	2	.	.	PUNCT
ftr-363	852	1	revenue	revenue	NOUN
ftr-363	852	2	act	act	NOUN
ftr-363	852	3	of	of	ADP
ftr-363	852	4	1950	1950	NUM
ftr-363	852	5	,	,	PUNCT
ftr-363	852	6	pub	pub	NOUN
ftr-363	852	7	.	.	PUNCT
ftr-363	853	1	l.	l.	PROPN
ftr-363	853	2	no	no	INTJ
ftr-363	853	3	.	.	PROPN
ftr-363	854	1	81	81	NUM
ftr-363	854	2	-	-	SYM
ftr-363	854	3	814	814	NUM
ftr-363	854	4	,	,	PUNCT
ftr-363	854	5	64	64	NUM
ftr-363	854	6	stat	stat	NOUN
ftr-363	854	7	.	.	PUNCT
ftr-363	855	1	906	906	NUM
ftr-363	855	2	(	(	PUNCT
ftr-363	855	3	1950	1950	NUM
ftr-363	855	4	)	)	PUNCT
ftr-363	855	5	.	.	PUNCT
ftr-363	856	1	s.	s.	PROPN
ftr-363	856	2	rep	rep	PROPN
ftr-363	856	3	.	.	PROPN
ftr-363	857	1	no	no	PROPN
ftr-363	857	2	.	.	NOUN
ftr-363	858	1	81	81	NUM
ftr-363	858	2	-	-	SYM
ftr-363	858	3	2375	2375	NUM
ftr-363	858	4	,	,	PUNCT
ftr-363	858	5	at	at	ADP
ftr-363	858	6	125	125	NUM
ftr-363	858	7	(	(	PUNCT
ftr-363	858	8	1950	1950	NUM
ftr-363	858	9	)	)	PUNCT
ftr-363	858	10	.	.	PUNCT
ftr-363	859	1	158	158	X
ftr-363	859	2	.	.	PUNCT
ftr-363	860	1	form	form	NOUN
ftr-363	860	2	990	990	NUM
ftr-363	860	3	,	,	PUNCT
ftr-363	860	4	already	already	ADV
ftr-363	860	5	in	in	ADP
ftr-363	860	6	existence	existence	NOUN
ftr-363	860	7	at	at	ADP
ftr-363	860	8	that	that	DET
ftr-363	860	9	time	time	NOUN
ftr-363	860	10	,	,	PUNCT
ftr-363	860	11	was	be	AUX
ftr-363	860	12	opened	open	VERB
ftr-363	860	13	to	to	ADP
ftr-363	860	14	public	public	ADJ
ftr-363	860	15	inspection	inspection	NOUN
ftr-363	860	16	.	.	PUNCT
ftr-363	861	1	obtaining	obtain	VERB
ftr-363	861	2	the	the	DET
ftr-363	861	3	form	form	NOUN
ftr-363	861	4	required	require	VERB
ftr-363	861	5	a	a	DET
ftr-363	861	6	written	write	VERB
ftr-363	861	7	request	request	NOUN
ftr-363	861	8	to	to	ADP
ftr-363	861	9	the	the	DET
ftr-363	861	10	irs	irs	PROPN
ftr-363	861	11	.	.	PUNCT
ftr-363	862	1	public	public	ADJ
ftr-363	862	2	law	law	NOUN
ftr-363	862	3	81814	81814	NUM
ftr-363	862	4	became	become	VERB
ftr-363	862	5	§	§	PROPN
ftr-363	862	6	153(c	153(c	PROPN
ftr-363	862	7	)	)	PUNCT
ftr-363	862	8	of	of	ADP
ftr-363	862	9	the	the	DET
ftr-363	862	10	1939	1939	NUM
ftr-363	862	11	code	code	NOUN
ftr-363	862	12	which	which	PRON
ftr-363	862	13	then	then	ADV
ftr-363	862	14	became	become	VERB
ftr-363	862	15	§	§	PROPN
ftr-363	862	16	6104	6104	NUM
ftr-363	862	17	of	of	ADP
ftr-363	862	18	the	the	DET
ftr-363	862	19	1954	1954	NUM
ftr-363	862	20	code	code	NOUN
ftr-363	862	21	.	.	PUNCT
ftr-363	863	1	internal	internal	ADJ
ftr-363	863	2	revenue	revenue	NOUN
ftr-363	863	3	code	code	NOUN
ftr-363	863	4	of	of	ADP
ftr-363	863	5	1954	1954	NUM
ftr-363	863	6	,	,	PUNCT
ftr-363	863	7	pub	pub	NOUN
ftr-363	863	8	.	.	PUNCT
ftr-363	864	1	l.	l.	PROPN
ftr-363	864	2	no	no	INTJ
ftr-363	864	3	.	.	PROPN
ftr-363	865	1	83	83	NUM
ftr-363	865	2	-	-	SYM
ftr-363	865	3	591	591	NUM
ftr-363	865	4	,	,	PUNCT
ftr-363	865	5	68	68	NUM
ftr-363	865	6	stat	stat	NOUN
ftr-363	865	7	.	.	PUNCT
ftr-363	866	1	730	730	NUM
ftr-363	866	2	(	(	PUNCT
ftr-363	866	3	1954	1954	NUM
ftr-363	866	4	)	)	PUNCT
ftr-363	866	5	.	.	PUNCT
ftr-363	867	1	159	159	NUM
ftr-363	867	2	.	.	PUNCT
ftr-363	868	1	technical	technical	ADJ
ftr-363	868	2	amendments	amendment	NOUN
ftr-363	868	3	act	act	NOUN
ftr-363	868	4	of	of	ADP
ftr-363	868	5	1958	1958	NUM
ftr-363	868	6	,	,	PUNCT
ftr-363	868	7	pub	pub	NOUN
ftr-363	868	8	.	.	PUNCT
ftr-363	869	1	l.	l.	PROPN
ftr-363	869	2	no	no	INTJ
ftr-363	869	3	.	.	PROPN
ftr-363	869	4	85	85	NUM
ftr-363	869	5	-	-	SYM
ftr-363	869	6	866	866	NUM
ftr-363	869	7	,	,	PUNCT
ftr-363	869	8	§	§	PROPN
ftr-363	869	9	75	75	NUM
ftr-363	869	10	,	,	PUNCT
ftr-363	869	11	72	72	NUM
ftr-363	869	12	stat	stat	NOUN
ftr-363	869	13	.	.	PUNCT
ftr-363	870	1	1606	1606	NUM
ftr-363	870	2	.	.	PUNCT
ftr-363	871	1	“	"	PUNCT
ftr-363	871	2	the	the	DET
ftr-363	871	3	committee	committee	NOUN
ftr-363	871	4	believes	believe	VERB
ftr-363	871	5	that	that	SCONJ
ftr-363	871	6	making	make	VERB
ftr-363	871	7	these	these	DET
ftr-363	871	8	applications	application	NOUN
ftr-363	871	9	available	available	ADJ
ftr-363	871	10	to	to	ADP
ftr-363	871	11	the	the	DET
ftr-363	871	12	public	public	NOUN
ftr-363	871	13	will	will	AUX
ftr-363	871	14	provide	provide	VERB
ftr-363	871	15	substantial	substantial	ADJ
ftr-363	871	16	additional	additional	ADJ
ftr-363	871	17	aid	aid	NOUN
ftr-363	871	18	to	to	ADP
ftr-363	871	19	the	the	DET
ftr-363	871	20	internal	internal	ADJ
ftr-363	871	21	revenue	revenue	NOUN
ftr-363	871	22	service	service	NOUN
ftr-363	871	23	in	in	ADP
ftr-363	871	24	determining	determine	VERB
ftr-363	871	25	whether	whether	SCONJ
ftr-363	871	26	organizations	organization	NOUN
ftr-363	871	27	are	be	AUX
ftr-363	871	28	actually	actually	ADV
ftr-363	871	29	operating	operate	VERB
ftr-363	871	30	in	in	ADP
ftr-363	871	31	the	the	DET
ftr-363	871	32	manner	manner	NOUN
ftr-363	871	33	in	in	ADP
ftr-363	871	34	which	which	PRON
ftr-363	871	35	they	they	PRON
ftr-363	871	36	have	have	AUX
ftr-363	871	37	stated	state	VERB
ftr-363	871	38	in	in	ADP
ftr-363	871	39	their	their	PRON
ftr-363	871	40	applications	application	NOUN
ftr-363	871	41	for	for	ADP
ftr-363	871	42	exemption	exemption	NOUN
ftr-363	871	43	.	.	PUNCT
ftr-363	871	44	”	"	PUNCT
ftr-363	872	1	h.r	h.r	PROPN
ftr-363	872	2	.	.	PROPN
ftr-363	872	3	rep	rep	PROPN
ftr-363	872	4	.	.	PROPN
ftr-363	872	5	no	no	PROPN
ftr-363	872	6	.	.	NOUN
ftr-363	872	7	85	85	NUM
ftr-363	872	8	-	-	SYM
ftr-363	872	9	262	262	NUM
ftr-363	872	10	,	,	PUNCT
ftr-363	872	11	at	at	ADP
ftr-363	872	12	41	41	NUM
ftr-363	872	13	-	-	SYM
ftr-363	872	14	42	42	NUM
ftr-363	872	15	(	(	PUNCT
ftr-363	872	16	1957	1957	NUM
ftr-363	872	17	)	)	PUNCT
ftr-363	872	18	.	.	PUNCT
ftr-363	873	1	800	800	NUM
ftr-363	873	2	florida	florida	PROPN
ftr-363	873	3	tax	tax	NOUN
ftr-363	873	4	review	review	NOUN
ftr-363	873	5	[	[	X
ftr-363	873	6	vol	vol	NOUN
ftr-363	873	7	.	.	PUNCT
ftr-363	873	8	10:10	10:10	NUM
ftr-363	873	9	were	be	AUX
ftr-363	873	10	added	add	VERB
ftr-363	873	11	to	to	ADP
ftr-363	873	12	section	section	NOUN
ftr-363	873	13	6104	6104	NUM
ftr-363	873	14	in	in	ADP
ftr-363	873	15	1974	1974	NUM
ftr-363	873	16	as	as	ADP
ftr-363	873	17	part	part	NOUN
ftr-363	873	18	of	of	ADP
ftr-363	873	19	the	the	DET
ftr-363	873	20	passage	passage	NOUN
ftr-363	873	21	of	of	ADP
ftr-363	873	22	erisa.160	erisa.160	NOUN
ftr-363	873	23	as	as	SCONJ
ftr-363	873	24	discussed	discuss	VERB
ftr-363	873	25	further	far	ADV
ftr-363	873	26	below	below	ADV
ftr-363	873	27	,	,	PUNCT
ftr-363	873	28	political	political	ADJ
ftr-363	873	29	organizations	organization	NOUN
ftr-363	873	30	were	be	AUX
ftr-363	873	31	added	add	VERB
ftr-363	873	32	in	in	ADP
ftr-363	873	33	2000.161	2000.161	NUM
ftr-363	873	34	the	the	DET
ftr-363	873	35	jct	jct	PROPN
ftr-363	873	36	report	report	NOUN
ftr-363	873	37	cited	cite	VERB
ftr-363	873	38	four	four	NUM
ftr-363	873	39	reasons	reason	NOUN
ftr-363	873	40	for	for	ADP
ftr-363	873	41	increased	increase	VERB
ftr-363	873	42	disclosure	disclosure	NOUN
ftr-363	873	43	of	of	ADP
ftr-363	873	44	information	information	NOUN
ftr-363	873	45	concerning	concern	VERB
ftr-363	873	46	tax	tax	NOUN
ftr-363	873	47	-	-	PUNCT
ftr-363	873	48	exempt	exempt	ADJ
ftr-363	873	49	organizations:162	organizations:162	ADP
ftr-363	873	50	“	"	PUNCT
ftr-363	873	51	(	(	PUNCT
ftr-363	873	52	1	1	X
ftr-363	873	53	)	)	PUNCT
ftr-363	873	54	increasing	increase	VERB
ftr-363	873	55	public	public	ADJ
ftr-363	873	56	oversight	oversight	NOUN
ftr-363	873	57	of	of	ADP
ftr-363	873	58	tax	tax	NOUN
ftr-363	873	59	-	-	PUNCT
ftr-363	873	60	exempt	exempt	ADJ
ftr-363	873	61	organizations	organization	NOUN
ftr-363	873	62	;	;	PUNCT
ftr-363	873	63	(	(	PUNCT
ftr-363	873	64	2	2	X
ftr-363	873	65	)	)	PUNCT
ftr-363	873	66	increasing	increase	VERB
ftr-363	873	67	compliance	compliance	NOUN
ftr-363	873	68	with	with	ADP
ftr-363	873	69	federal	federal	ADJ
ftr-363	873	70	tax	tax	NOUN
ftr-363	873	71	and	and	CCONJ
ftr-363	873	72	other	other	ADJ
ftr-363	873	73	applicable	applicable	ADJ
ftr-363	873	74	laws	law	NOUN
ftr-363	873	75	;	;	PUNCT
ftr-363	873	76	(	(	PUNCT
ftr-363	873	77	3	3	X
ftr-363	873	78	)	)	PUNCT
ftr-363	873	79	promoting	promote	VERB
ftr-363	873	80	the	the	DET
ftr-363	873	81	fair	fair	ADJ
ftr-363	873	82	application	application	NOUN
ftr-363	873	83	and	and	CCONJ
ftr-363	873	84	administration	administration	NOUN
ftr-363	873	85	of	of	ADP
ftr-363	873	86	the	the	DET
ftr-363	873	87	federal	federal	ADJ
ftr-363	873	88	tax	tax	NOUN
ftr-363	873	89	laws	law	NOUN
ftr-363	873	90	;	;	PUNCT
ftr-363	873	91	and	and	CCONJ
ftr-363	873	92	(	(	PUNCT
ftr-363	873	93	4	4	X
ftr-363	873	94	)	)	PUNCT
ftr-363	873	95	advancing	advance	VERB
ftr-363	873	96	the	the	DET
ftr-363	873	97	policies	policy	NOUN
ftr-363	873	98	underlying	underlie	VERB
ftr-363	873	99	the	the	DET
ftr-363	873	100	federal	federal	ADJ
ftr-363	873	101	tax	tax	NOUN
ftr-363	873	102	rules	rule	NOUN
ftr-363	873	103	regarding	regard	VERB
ftr-363	873	104	such	such	ADJ
ftr-363	873	105	organizations	organization	NOUN
ftr-363	873	106	.	.	PUNCT
ftr-363	874	1	”163	”163	PUNCT
ftr-363	874	2	to	to	ADP
ftr-363	874	3	the	the	DET
ftr-363	874	4	extent	extent	NOUN
ftr-363	874	5	that	that	SCONJ
ftr-363	874	6	the	the	DET
ftr-363	874	7	basis	basis	NOUN
ftr-363	874	8	for	for	ADP
ftr-363	874	9	presumption	presumption	NOUN
ftr-363	874	10	of	of	ADP
ftr-363	874	11	disclosure	disclosure	NOUN
ftr-363	874	12	of	of	ADP
ftr-363	874	13	tax	tax	NOUN
ftr-363	874	14	information	information	NOUN
ftr-363	874	15	of	of	ADP
ftr-363	874	16	the	the	DET
ftr-363	874	17	entities	entity	NOUN
ftr-363	874	18	described	describe	VERB
ftr-363	874	19	in	in	ADP
ftr-363	874	20	section	section	NOUN
ftr-363	874	21	6104	6104	NUM
ftr-363	874	22	rests	rest	VERB
ftr-363	874	23	on	on	ADP
ftr-363	874	24	the	the	DET
ftr-363	874	25	benefits	benefit	NOUN
ftr-363	874	26	they	they	PRON
ftr-363	874	27	receive	receive	VERB
ftr-363	874	28	,	,	PUNCT
ftr-363	874	29	as	as	SCONJ
ftr-363	874	30	the	the	DET
ftr-363	874	31	joint	joint	ADJ
ftr-363	874	32	committee	committee	NOUN
ftr-363	874	33	staff	staff	NOUN
ftr-363	874	34	cited	cite	VERB
ftr-363	874	35	with	with	ADP
ftr-363	874	36	respect	respect	NOUN
ftr-363	874	37	to	to	ADP
ftr-363	874	38	tax	tax	NOUN
ftr-363	874	39	-	-	PUNCT
ftr-363	874	40	exempt	exempt	ADJ
ftr-363	874	41	organizations	organization	NOUN
ftr-363	874	42	,	,	PUNCT
ftr-363	874	43	it	it	PRON
ftr-363	874	44	is	be	AUX
ftr-363	874	45	difficult	difficult	ADJ
ftr-363	874	46	to	to	PART
ftr-363	874	47	draw	draw	VERB
ftr-363	874	48	a	a	DET
ftr-363	874	49	parallel	parallel	NOUN
ftr-363	874	50	to	to	ADP
ftr-363	874	51	the	the	DET
ftr-363	874	52	returns	return	NOUN
ftr-363	874	53	reporting	report	VERB
ftr-363	874	54	collected	collect	VERB
ftr-363	874	55	taxes	taxis	NOUN
ftr-363	874	56	.	.	PUNCT
ftr-363	875	1	while	while	SCONJ
ftr-363	875	2	entities	entity	NOUN
ftr-363	875	3	that	that	PRON
ftr-363	875	4	collect	collect	VERB
ftr-363	875	5	taxes	taxis	NOUN
ftr-363	875	6	on	on	ADP
ftr-363	875	7	the	the	DET
ftr-363	875	8	government	government	NOUN
ftr-363	875	9	’s	’s	PART
ftr-363	875	10	behalf	behalf	NOUN
ftr-363	875	11	receive	receive	VERB
ftr-363	875	12	some	some	DET
ftr-363	875	13	small	small	ADJ
ftr-363	875	14	benefits	benefit	NOUN
ftr-363	875	15	for	for	ADP
ftr-363	875	16	holding	hold	VERB
ftr-363	875	17	the	the	DET
ftr-363	875	18	taxes	taxis	NOUN
ftr-363	875	19	,	,	PUNCT
ftr-363	875	20	the	the	DET
ftr-363	875	21	argument	argument	NOUN
ftr-363	875	22	that	that	SCONJ
ftr-363	875	23	those	those	DET
ftr-363	875	24	benefits	benefit	NOUN
ftr-363	875	25	outweigh	outweigh	VERB
ftr-363	875	26	the	the	DET
ftr-363	875	27	burdens	burden	NOUN
ftr-363	875	28	has	have	VERB
ftr-363	875	29	little	little	ADJ
ftr-363	875	30	merit.164	merit.164	NOUN
ftr-363	875	31	therefore	therefore	ADV
ftr-363	875	32	,	,	PUNCT
ftr-363	875	33	the	the	DET
ftr-363	875	34	reason	reason	NOUN
ftr-363	875	35	for	for	ADP
ftr-363	875	36	categorizing	categorize	VERB
ftr-363	875	37	returns	return	NOUN
ftr-363	875	38	reporting	report	VERB
ftr-363	875	39	collected	collect	VERB
ftr-363	875	40	taxes	taxis	NOUN
ftr-363	875	41	under	under	ADP
ftr-363	875	42	section	section	NOUN
ftr-363	875	43	6104	6104	NUM
ftr-363	875	44	comes	come	VERB
ftr-363	875	45	from	from	ADP
ftr-363	875	46	policies	policy	NOUN
ftr-363	875	47	creating	create	VERB
ftr-363	875	48	section	section	NOUN
ftr-363	875	49	6104	6104	NUM
ftr-363	875	50	that	that	PRON
ftr-363	875	51	extend	extend	VERB
ftr-363	875	52	beyond	beyond	ADP
ftr-363	875	53	simply	simply	ADV
ftr-363	875	54	the	the	DET
ftr-363	875	55	grant	grant	NOUN
ftr-363	875	56	of	of	ADP
ftr-363	875	57	benefits	benefit	NOUN
ftr-363	875	58	to	to	ADP
ftr-363	875	59	tax	tax	NOUN
ftr-363	875	60	-	-	PUNCT
ftr-363	875	61	exempt	exempt	ADJ
ftr-363	875	62	organizations	organization	NOUN
ftr-363	875	63	.	.	PUNCT
ftr-363	876	1	for	for	ADP
ftr-363	876	2	that	that	DET
ftr-363	876	3	reason	reason	NOUN
ftr-363	876	4	,	,	PUNCT
ftr-363	876	5	other	other	ADJ
ftr-363	876	6	types	type	NOUN
ftr-363	876	7	of	of	ADP
ftr-363	876	8	taxpayers	taxpayer	NOUN
ftr-363	876	9	and	and	CCONJ
ftr-363	876	10	returns	return	NOUN
ftr-363	876	11	that	that	PRON
ftr-363	876	12	section	section	NOUN
ftr-363	876	13	6104	6104	NUM
ftr-363	876	14	involves	involve	NOUN
ftr-363	876	15	are	be	AUX
ftr-363	876	16	discussed	discuss	VERB
ftr-363	876	17	here	here	ADV
ftr-363	876	18	as	as	ADV
ftr-363	876	19	well	well	ADV
ftr-363	876	20	.	.	PUNCT
ftr-363	877	1	one	one	NUM
ftr-363	877	2	type	type	NOUN
ftr-363	877	3	of	of	ADP
ftr-363	877	4	tax	tax	NOUN
ftr-363	877	5	-	-	PUNCT
ftr-363	877	6	exempt	exempt	ADJ
ftr-363	877	7	organization	organization	NOUN
ftr-363	877	8	with	with	ADP
ftr-363	877	9	a	a	DET
ftr-363	877	10	special	special	ADJ
ftr-363	877	11	return	return	NOUN
ftr-363	877	12	that	that	PRON
ftr-363	877	13	receives	receive	VERB
ftr-363	877	14	partial	partial	ADJ
ftr-363	877	15	disclosure	disclosure	NOUN
ftr-363	877	16	pursuant	pursuant	ADJ
ftr-363	877	17	to	to	ADP
ftr-363	877	18	section	section	NOUN
ftr-363	877	19	6104	6104	NUM
ftr-363	877	20	is	be	AUX
ftr-363	877	21	the	the	DET
ftr-363	877	22	trust	trust	NOUN
ftr-363	877	23	for	for	ADP
ftr-363	877	24	black	black	ADJ
ftr-363	877	25	lung	lung	NOUN
ftr-363	877	26	patients.165	patients.165	PROPN
ftr-363	877	27	black	black	ADJ
ftr-363	877	28	lung	lung	NOUN
ftr-363	877	29	benefits	benefit	NOUN
ftr-363	877	30	trusts	trust	NOUN
ftr-363	877	31	(	(	PUNCT
ftr-363	877	32	blbts	blbts	NOUN
ftr-363	877	33	)	)	PUNCT
ftr-363	877	34	collect	collect	VERB
ftr-363	877	35	money	money	NOUN
ftr-363	877	36	for	for	ADP
ftr-363	877	37	beneficiaries	beneficiary	NOUN
ftr-363	877	38	held	hold	VERB
ftr-363	877	39	in	in	ADP
ftr-363	877	40	a	a	DET
ftr-363	877	41	public	public	ADJ
ftr-363	877	42	trust	trust	NOUN
ftr-363	877	43	for	for	ADP
ftr-363	877	44	them	they	PRON
ftr-363	877	45	administered	administer	VERB
ftr-363	877	46	by	by	ADP
ftr-363	877	47	the	the	DET
ftr-363	877	48	treasury	treasury	NOUN
ftr-363	877	49	department.166	department.166	ADP
ftr-363	877	50	the	the	DET
ftr-363	877	51	money	money	NOUN
ftr-363	877	52	paid	pay	VERB
ftr-363	877	53	into	into	ADP
ftr-363	877	54	blbts	blbts	NOUN
ftr-363	877	55	comes	come	VERB
ftr-363	877	56	from	from	ADP
ftr-363	877	57	coal	coal	NOUN
ftr-363	877	58	mine	mine	NOUN
ftr-363	877	59	operators	operator	NOUN
ftr-363	877	60	160	160	NUM
ftr-363	877	61	.	.	PUNCT
ftr-363	878	1	employee	employee	NOUN
ftr-363	878	2	retirement	retirement	PROPN
ftr-363	878	3	income	income	PROPN
ftr-363	878	4	security	security	PROPN
ftr-363	878	5	act	act	NOUN
ftr-363	878	6	of	of	ADP
ftr-363	878	7	1974	1974	NUM
ftr-363	878	8	,	,	PUNCT
ftr-363	878	9	pub	pub	NOUN
ftr-363	878	10	.	.	PUNCT
ftr-363	879	1	l.	l.	PROPN
ftr-363	879	2	no	no	INTJ
ftr-363	879	3	.	.	PROPN
ftr-363	880	1	93406	93406	NUM
ftr-363	880	2	,	,	PUNCT
ftr-363	880	3	§	§	PROPN
ftr-363	880	4	1022(g)(1	1022(g)(1	NUM
ftr-363	880	5	)	)	PUNCT
ftr-363	880	6	,	,	PUNCT
ftr-363	880	7	88	88	NUM
ftr-363	880	8	stat	stat	NOUN
ftr-363	880	9	.	.	PUNCT
ftr-363	881	1	820	820	NUM
ftr-363	881	2	(	(	PUNCT
ftr-363	881	3	effective	effective	ADJ
ftr-363	881	4	for	for	ADP
ftr-363	881	5	applications	application	NOUN
ftr-363	881	6	filed	file	VERB
ftr-363	881	7	after	after	ADP
ftr-363	881	8	sep	sep	PROPN
ftr-363	881	9	.	.	PROPN
ftr-363	881	10	2	2	NUM
ftr-363	881	11	,	,	PUNCT
ftr-363	881	12	1974	1974	NUM
ftr-363	881	13	)	)	PUNCT
ftr-363	881	14	.	.	PUNCT
ftr-363	882	1	161	161	NUM
ftr-363	882	2	.	.	PUNCT
ftr-363	882	3	act	act	VERB
ftr-363	882	4	to	to	PART
ftr-363	882	5	amend	amend	VERB
ftr-363	882	6	internal	internal	ADJ
ftr-363	882	7	revenue	revenue	NOUN
ftr-363	882	8	code	code	NOUN
ftr-363	882	9	of	of	ADP
ftr-363	882	10	1986	1986	NUM
ftr-363	882	11	,	,	PUNCT
ftr-363	882	12	pub	pub	NOUN
ftr-363	882	13	.	.	PUNCT
ftr-363	883	1	l.	l.	PROPN
ftr-363	883	2	no	no	INTJ
ftr-363	883	3	.	.	PROPN
ftr-363	884	1	106	106	NUM
ftr-363	884	2	-	-	SYM
ftr-363	884	3	230	230	NUM
ftr-363	884	4	,	,	PUNCT
ftr-363	884	5	§	§	PROPN
ftr-363	884	6	1(b)(a)(a)(i)-(vi	1(b)(a)(a)(i)-(vi	NUM
ftr-363	884	7	)	)	PUNCT
ftr-363	884	8	,	,	PUNCT
ftr-363	884	9	114	114	NUM
ftr-363	884	10	stat	stat	NOUN
ftr-363	884	11	.	.	PUNCT
ftr-363	885	1	477	477	NUM
ftr-363	885	2	amended	amend	VERB
ftr-363	885	3	irc	irc	PROPN
ftr-363	885	4	§	§	PROPN
ftr-363	885	5	6104	6104	NUM
ftr-363	885	6	to	to	PART
ftr-363	885	7	include	include	VERB
ftr-363	885	8	political	political	ADJ
ftr-363	885	9	organizations	organization	NOUN
ftr-363	885	10	,	,	PUNCT
ftr-363	885	11	effective	effective	ADJ
ftr-363	885	12	july	july	PROPN
ftr-363	885	13	1	1	NUM
ftr-363	885	14	,	,	PUNCT
ftr-363	885	15	2000	2000	NUM
ftr-363	885	16	.	.	PUNCT
ftr-363	886	1	162	162	NUM
ftr-363	886	2	.	.	PUNCT
ftr-363	887	1	volume	volume	NOUN
ftr-363	887	2	ii	ii	PROPN
ftr-363	887	3	of	of	ADP
ftr-363	887	4	the	the	DET
ftr-363	887	5	jct	jct	PROPN
ftr-363	887	6	report	report	PROPN
ftr-363	887	7	,	,	PUNCT
ftr-363	887	8	which	which	PRON
ftr-363	887	9	specifically	specifically	ADV
ftr-363	887	10	deals	deal	VERB
ftr-363	887	11	with	with	ADP
ftr-363	887	12	irc	irc	PROPN
ftr-363	887	13	§	§	PROPN
ftr-363	887	14	6104	6104	NUM
ftr-363	887	15	,	,	PUNCT
ftr-363	887	16	did	do	AUX
ftr-363	887	17	not	not	PART
ftr-363	887	18	address	address	VERB
ftr-363	887	19	issues	issue	NOUN
ftr-363	887	20	concerning	concern	VERB
ftr-363	887	21	pension	pension	NOUN
ftr-363	887	22	plans	plan	NOUN
ftr-363	887	23	or	or	CCONJ
ftr-363	887	24	political	political	ADJ
ftr-363	887	25	organizations	organization	NOUN
ftr-363	887	26	but	but	CCONJ
ftr-363	887	27	only	only	ADV
ftr-363	887	28	tax	tax	NOUN
ftr-363	887	29	-	-	PUNCT
ftr-363	887	30	exempt	exempt	ADJ
ftr-363	887	31	organizations	organization	NOUN
ftr-363	887	32	.	.	PUNCT
ftr-363	888	1	the	the	DET
ftr-363	888	2	reasons	reason	NOUN
ftr-363	888	3	for	for	ADP
ftr-363	888	4	pension	pension	NOUN
ftr-363	888	5	plans	plan	NOUN
ftr-363	888	6	may	may	AUX
ftr-363	888	7	not	not	PART
ftr-363	888	8	mirror	mirror	VERB
ftr-363	888	9	those	those	PRON
ftr-363	888	10	of	of	ADP
ftr-363	888	11	exempt	exempt	ADJ
ftr-363	888	12	organizations	organization	NOUN
ftr-363	888	13	because	because	SCONJ
ftr-363	888	14	of	of	ADP
ftr-363	888	15	the	the	DET
ftr-363	888	16	trust	trust	NOUN
ftr-363	888	17	nature	nature	NOUN
ftr-363	888	18	of	of	ADP
ftr-363	888	19	the	the	DET
ftr-363	888	20	pension	pension	NOUN
ftr-363	888	21	plans	plan	NOUN
ftr-363	888	22	.	.	PUNCT
ftr-363	889	1	the	the	DET
ftr-363	889	2	jct	jct	PROPN
ftr-363	889	3	report	report	NOUN
ftr-363	889	4	also	also	ADV
ftr-363	889	5	did	do	AUX
ftr-363	889	6	not	not	PART
ftr-363	889	7	discuss	discuss	VERB
ftr-363	889	8	the	the	DET
ftr-363	889	9	black	black	ADJ
ftr-363	889	10	lung	lung	PROPN
ftr-363	889	11	trust	trust	NOUN
ftr-363	889	12	information	information	NOUN
ftr-363	889	13	made	make	VERB
ftr-363	889	14	public	public	ADJ
ftr-363	889	15	under	under	ADP
ftr-363	889	16	irc	irc	PROPN
ftr-363	889	17	§	§	PROPN
ftr-363	889	18	6104	6104	NUM
ftr-363	889	19	,	,	PUNCT
ftr-363	889	20	which	which	PRON
ftr-363	889	21	is	be	AUX
ftr-363	889	22	discussed	discuss	VERB
ftr-363	889	23	elsewhere	elsewhere	ADV
ftr-363	889	24	in	in	ADP
ftr-363	889	25	this	this	DET
ftr-363	889	26	report	report	NOUN
ftr-363	889	27	.	.	PUNCT
ftr-363	890	1	163	163	NUM
ftr-363	890	2	.	.	PUNCT
ftr-363	891	1	jct	jct	PROPN
ftr-363	891	2	report	report	PROPN
ftr-363	891	3	(	(	PUNCT
ftr-363	891	4	vol	vol	NOUN
ftr-363	891	5	.	.	PUNCT
ftr-363	891	6	ii	ii	PROPN
ftr-363	891	7	)	)	PUNCT
ftr-363	891	8	,	,	PUNCT
ftr-363	891	9	supra	supra	PROPN
ftr-363	891	10	note	note	NOUN
ftr-363	891	11	12	12	NUM
ftr-363	891	12	,	,	PUNCT
ftr-363	891	13	at	at	ADP
ftr-363	891	14	6	6	NUM
ftr-363	891	15	.	.	NOUN
ftr-363	891	16	164	164	NUM
ftr-363	891	17	.	.	PUNCT
ftr-363	892	1	the	the	DET
ftr-363	892	2	benefits	benefit	NOUN
ftr-363	892	3	are	be	AUX
ftr-363	892	4	discussed	discuss	VERB
ftr-363	892	5	briefly	briefly	ADV
ftr-363	892	6	at	at	ADP
ftr-363	892	7	notes	note	NOUN
ftr-363	892	8	74	74	NUM
ftr-363	892	9	-	-	SYM
ftr-363	892	10	75	75	NUM
ftr-363	892	11	and	and	CCONJ
ftr-363	892	12	accompanying	accompany	VERB
ftr-363	892	13	text	text	NOUN
ftr-363	892	14	.	.	PUNCT
ftr-363	893	1	165	165	NUM
ftr-363	893	2	.	.	PUNCT
ftr-363	893	3	see	see	VERB
ftr-363	893	4	generally	generally	ADV
ftr-363	893	5	bruce	bruce	PROPN
ftr-363	893	6	hopkins	hopkins	PROPN
ftr-363	893	7	,	,	PUNCT
ftr-363	893	8	the	the	DET
ftr-363	893	9	law	law	NOUN
ftr-363	893	10	of	of	ADP
ftr-363	893	11	tax	tax	NOUN
ftr-363	893	12	-	-	PUNCT
ftr-363	893	13	exempt	exempt	ADJ
ftr-363	893	14	organizations	organization	NOUN
ftr-363	893	15	406	406	NUM
ftr-363	893	16	,	,	PUNCT
ftr-363	893	17	408	408	NUM
ftr-363	893	18	(	(	PUNCT
ftr-363	893	19	8th	8th	ADJ
ftr-363	893	20	ed	ed	NOUN
ftr-363	893	21	.	.	PROPN
ftr-363	893	22	2003	2003	NUM
ftr-363	893	23	)	)	PUNCT
ftr-363	893	24	(	(	PUNCT
ftr-363	893	25	discussing	discuss	VERB
ftr-363	893	26	the	the	DET
ftr-363	893	27	tax	tax	NOUN
ftr-363	893	28	-	-	PUNCT
ftr-363	893	29	exempt	exempt	ADJ
ftr-363	893	30	organizations	organization	NOUN
ftr-363	893	31	created	create	VERB
ftr-363	893	32	under	under	ADP
ftr-363	893	33	irc	irc	PROPN
ftr-363	893	34	§	§	PROPN
ftr-363	893	35	501(c)(21	501(c)(21	NUM
ftr-363	893	36	)	)	PUNCT
ftr-363	893	37	called	call	VERB
ftr-363	893	38	“	"	PUNCT
ftr-363	893	39	black	black	ADJ
ftr-363	893	40	lung	lung	NOUN
ftr-363	893	41	benefits	benefit	NOUN
ftr-363	893	42	trusts	trust	NOUN
ftr-363	893	43	”	"	PUNCT
ftr-363	893	44	)	)	PUNCT
ftr-363	893	45	;	;	PUNCT
ftr-363	893	46	see	see	VERB
ftr-363	893	47	also	also	ADV
ftr-363	893	48	john	john	PROPN
ftr-363	893	49	lopatto	lopatto	PROPN
ftr-363	893	50	iii	iii	PROPN
ftr-363	893	51	,	,	PUNCT
ftr-363	893	52	the	the	DET
ftr-363	893	53	federal	federal	ADJ
ftr-363	893	54	black	black	ADJ
ftr-363	893	55	lung	lung	NOUN
ftr-363	893	56	program	program	NOUN
ftr-363	893	57	:	:	PUNCT
ftr-363	893	58	a	a	DET
ftr-363	893	59	1983	1983	NUM
ftr-363	893	60	primer	primer	NOUN
ftr-363	893	61	,	,	PUNCT
ftr-363	893	62	85	85	NUM
ftr-363	893	63	w.	w.	PROPN
ftr-363	893	64	va	va	PROPN
ftr-363	893	65	.	.	PUNCT
ftr-363	894	1	l.	l.	PROPN
ftr-363	894	2	rev	rev	PROPN
ftr-363	894	3	.	.	PROPN
ftr-363	895	1	677	677	NUM
ftr-363	895	2	(	(	PUNCT
ftr-363	895	3	1983	1983	NUM
ftr-363	895	4	)	)	PUNCT
ftr-363	895	5	(	(	PUNCT
ftr-363	895	6	discussing	discuss	VERB
ftr-363	895	7	the	the	DET
ftr-363	895	8	general	general	ADJ
ftr-363	895	9	law	law	NOUN
ftr-363	895	10	of	of	ADP
ftr-363	895	11	black	black	ADJ
ftr-363	895	12	lung	lung	NOUN
ftr-363	895	13	benefits	benefit	NOUN
ftr-363	895	14	with	with	ADP
ftr-363	895	15	a	a	DET
ftr-363	895	16	discussion	discussion	NOUN
ftr-363	895	17	in	in	ADP
ftr-363	895	18	§	§	PROPN
ftr-363	895	19	xi	xi	NUM
ftr-363	895	20	of	of	ADP
ftr-363	895	21	the	the	DET
ftr-363	895	22	creation	creation	NOUN
ftr-363	895	23	of	of	ADP
ftr-363	895	24	the	the	DET
ftr-363	895	25	public	public	ADJ
ftr-363	895	26	trust	trust	NOUN
ftr-363	895	27	under	under	ADP
ftr-363	895	28	irc	irc	PROPN
ftr-363	895	29	§	§	PROPN
ftr-363	895	30	9501	9501	NUM
ftr-363	895	31	)	)	PUNCT
ftr-363	895	32	.	.	PUNCT
ftr-363	896	1	166	166	NUM
ftr-363	896	2	.	.	PUNCT
ftr-363	896	3	hopkins	hopkins	PROPN
ftr-363	896	4	,	,	PUNCT
ftr-363	896	5	supra	supra	PROPN
ftr-363	896	6	note	note	PROPN
ftr-363	896	7	165	165	NUM
ftr-363	896	8	,	,	PUNCT
ftr-363	896	9	at	at	ADP
ftr-363	896	10	406	406	NUM
ftr-363	896	11	.	.	PUNCT
ftr-363	897	1	2011	2011	NUM
ftr-363	897	2	]	]	PUNCT
ftr-363	897	3	transparency	transparency	NOUN
ftr-363	897	4	in	in	ADP
ftr-363	897	5	private	private	ADJ
ftr-363	897	6	collection	collection	NOUN
ftr-363	897	7	of	of	ADP
ftr-363	897	8	federal	federal	ADJ
ftr-363	897	9	taxes	taxis	NOUN
ftr-363	897	10	801	801	NUM
ftr-363	897	11	seeking	seek	VERB
ftr-363	897	12	to	to	PART
ftr-363	897	13	“	"	PUNCT
ftr-363	897	14	self	self	NOUN
ftr-363	897	15	-	-	PUNCT
ftr-363	897	16	insure	insure	NOUN
ftr-363	897	17	for	for	SCONJ
ftr-363	897	18	liabilities	liability	NOUN
ftr-363	897	19	under	under	ADP
ftr-363	897	20	federal	federal	ADJ
ftr-363	897	21	and	and	CCONJ
ftr-363	897	22	state	state	NOUN
ftr-363	897	23	black	black	ADJ
ftr-363	897	24	lung	lung	NOUN
ftr-363	897	25	benefits	benefit	VERB
ftr-363	897	26	laws	law	NOUN
ftr-363	897	27	.	.	PUNCT
ftr-363	898	1	”167	”167	NOUN
ftr-363	898	2	these	these	DET
ftr-363	898	3	trusts	trust	NOUN
ftr-363	898	4	file	file	VERB
ftr-363	898	5	a	a	DET
ftr-363	898	6	return	return	NOUN
ftr-363	898	7	on	on	ADP
ftr-363	898	8	form	form	NOUN
ftr-363	898	9	990	990	NUM
ftr-363	898	10	-	-	PUNCT
ftr-363	898	11	bl	bl	NOUN
ftr-363	898	12	,	,	PUNCT
ftr-363	898	13	portions	portion	NOUN
ftr-363	898	14	of	of	ADP
ftr-363	898	15	which	which	PRON
ftr-363	898	16	are	be	AUX
ftr-363	898	17	public	public	ADJ
ftr-363	898	18	pursuant	pursuant	ADJ
ftr-363	898	19	to	to	ADP
ftr-363	898	20	section	section	NOUN
ftr-363	898	21	6104	6104	NUM
ftr-363	898	22	.	.	PUNCT
ftr-363	899	1	the	the	DET
ftr-363	899	2	money	money	NOUN
ftr-363	899	3	paid	pay	VERB
ftr-363	899	4	by	by	ADP
ftr-363	899	5	coal	coal	NOUN
ftr-363	899	6	mine	mine	NOUN
ftr-363	899	7	operators	operator	NOUN
ftr-363	899	8	into	into	ADP
ftr-363	899	9	blbts	blbts	NOUN
ftr-363	899	10	is	be	AUX
ftr-363	899	11	not	not	PART
ftr-363	899	12	a	a	DET
ftr-363	899	13	collected	collect	VERB
ftr-363	899	14	tax.168	tax.168	NOUN
ftr-363	899	15	blbts	blbt	NOUN
ftr-363	899	16	serve	serve	VERB
ftr-363	899	17	a	a	DET
ftr-363	899	18	different	different	ADJ
ftr-363	899	19	purpose	purpose	NOUN
ftr-363	899	20	than	than	ADP
ftr-363	899	21	most	most	ADV
ftr-363	899	22	exempt	exempt	ADJ
ftr-363	899	23	organizations	organization	NOUN
ftr-363	899	24	.	.	PUNCT
ftr-363	900	1	they	they	PRON
ftr-363	900	2	do	do	AUX
ftr-363	900	3	,	,	PUNCT
ftr-363	900	4	however	however	ADV
ftr-363	900	5	,	,	PUNCT
ftr-363	900	6	have	have	VERB
ftr-363	900	7	a	a	DET
ftr-363	900	8	certain	certain	ADJ
ftr-363	900	9	quasi	quasi	ADJ
ftr-363	900	10	-	-	ADJ
ftr-363	900	11	government	government	ADJ
ftr-363	900	12	aspect	aspect	NOUN
ftr-363	900	13	demonstrated	demonstrate	VERB
ftr-363	900	14	by	by	ADP
ftr-363	900	15	their	their	PRON
ftr-363	900	16	ability	ability	NOUN
ftr-363	900	17	to	to	PART
ftr-363	900	18	pour	pour	VERB
ftr-363	900	19	money	money	NOUN
ftr-363	900	20	into	into	ADP
ftr-363	900	21	a	a	DET
ftr-363	900	22	trust	trust	NOUN
ftr-363	900	23	administered	administer	VERB
ftr-363	900	24	by	by	ADP
ftr-363	900	25	the	the	DET
ftr-363	900	26	treasury	treasury	PROPN
ftr-363	900	27	department	department	PROPN
ftr-363	900	28	,	,	PUNCT
ftr-363	900	29	the	the	DET
ftr-363	900	30	black	black	ADJ
ftr-363	900	31	lung	lung	NOUN
ftr-363	900	32	disability	disability	NOUN
ftr-363	900	33	trust	trust	NOUN
ftr-363	900	34	fund.169	fund.169	PROPN
ftr-363	900	35	congress	congress	PROPN
ftr-363	900	36	created	create	VERB
ftr-363	900	37	blbts	blbts	NOUN
ftr-363	900	38	for	for	ADP
ftr-363	900	39	the	the	DET
ftr-363	900	40	benefit	benefit	NOUN
ftr-363	900	41	of	of	ADP
ftr-363	900	42	coal	coal	NOUN
ftr-363	900	43	mine	mine	NOUN
ftr-363	900	44	operators	operator	NOUN
ftr-363	900	45	who	who	PRON
ftr-363	900	46	had	have	VERB
ftr-363	900	47	a	a	DET
ftr-363	900	48	requirement	requirement	NOUN
ftr-363	900	49	to	to	PART
ftr-363	900	50	pay	pay	VERB
ftr-363	900	51	black	black	ADJ
ftr-363	900	52	lung	lung	NOUN
ftr-363	900	53	benefits.170	benefits.170	NOUN
ftr-363	900	54	unlike	unlike	ADP
ftr-363	900	55	most	most	ADJ
ftr-363	900	56	tax	tax	NOUN
ftr-363	900	57	-	-	PUNCT
ftr-363	900	58	exempt	exempt	ADJ
ftr-363	900	59	organizations	organization	NOUN
ftr-363	900	60	which	which	PRON
ftr-363	900	61	receive	receive	VERB
ftr-363	900	62	public	public	ADJ
ftr-363	900	63	benefits	benefit	NOUN
ftr-363	900	64	,	,	PUNCT
ftr-363	900	65	blbts	blbt	NOUN
ftr-363	900	66	instead	instead	ADV
ftr-363	900	67	serve	serve	VERB
ftr-363	900	68	a	a	DET
ftr-363	900	69	benefit	benefit	NOUN
ftr-363	900	70	to	to	ADP
ftr-363	900	71	coal	coal	NOUN
ftr-363	900	72	mine	mine	NOUN
ftr-363	900	73	operators	operator	NOUN
ftr-363	900	74	.	.	PUNCT
ftr-363	901	1	the	the	DET
ftr-363	901	2	jct	jct	PROPN
ftr-363	901	3	report	report	NOUN
ftr-363	901	4	did	do	AUX
ftr-363	901	5	not	not	PART
ftr-363	901	6	address	address	VERB
ftr-363	901	7	blbts	blbt	NOUN
ftr-363	901	8	and	and	CCONJ
ftr-363	901	9	the	the	DET
ftr-363	901	10	policy	policy	NOUN
ftr-363	901	11	issues	issue	NOUN
ftr-363	901	12	behind	behind	ADP
ftr-363	901	13	their	their	PRON
ftr-363	901	14	creation	creation	NOUN
ftr-363	901	15	as	as	ADP
ftr-363	901	16	tax	tax	NOUN
ftr-363	901	17	-	-	PUNCT
ftr-363	901	18	exempt	exempt	ADJ
ftr-363	901	19	organizations	organization	NOUN
ftr-363	901	20	.	.	PUNCT
ftr-363	902	1	in	in	ADP
ftr-363	902	2	this	this	DET
ftr-363	902	3	case	case	NOUN
ftr-363	902	4	the	the	DET
ftr-363	902	5	policy	policy	NOUN
ftr-363	902	6	argument	argument	NOUN
ftr-363	902	7	for	for	ADP
ftr-363	902	8	disclosing	disclose	VERB
ftr-363	902	9	a	a	DET
ftr-363	902	10	blbt	blbt	PROPN
ftr-363	902	11	’s	’s	PART
ftr-363	902	12	return	return	NOUN
ftr-363	902	13	information	information	NOUN
ftr-363	902	14	can	can	AUX
ftr-363	902	15	not	not	PART
ftr-363	902	16	easily	easily	ADV
ftr-363	902	17	derive	derive	VERB
ftr-363	902	18	from	from	ADP
ftr-363	902	19	the	the	DET
ftr-363	902	20	grant	grant	NOUN
ftr-363	902	21	of	of	ADP
ftr-363	902	22	government	government	NOUN
ftr-363	902	23	benefits	benefit	NOUN
ftr-363	902	24	as	as	ADP
ftr-363	902	25	with	with	ADP
ftr-363	902	26	most	most	ADJ
ftr-363	902	27	tax	tax	NOUN
ftr-363	902	28	-	-	PUNCT
ftr-363	902	29	exempt	exempt	ADJ
ftr-363	902	30	organizations	organization	NOUN
ftr-363	902	31	and	and	CCONJ
ftr-363	902	32	particularly	particularly	ADV
ftr-363	902	33	the	the	DET
ftr-363	902	34	taxexempt	taxexempt	ADJ
ftr-363	902	35	organizations	organization	NOUN
ftr-363	902	36	that	that	PRON
ftr-363	902	37	existed	exist	VERB
ftr-363	902	38	in	in	ADP
ftr-363	902	39	1950	1950	NUM
ftr-363	902	40	.	.	PUNCT
ftr-363	903	1	the	the	DET
ftr-363	903	2	trust	trust	NOUN
ftr-363	903	3	created	create	VERB
ftr-363	903	4	here	here	ADV
ftr-363	903	5	more	more	ADJ
ftr-363	903	6	resembles	resemble	VERB
ftr-363	903	7	a	a	DET
ftr-363	903	8	public	public	ADJ
ftr-363	903	9	trust	trust	NOUN
ftr-363	903	10	than	than	ADP
ftr-363	903	11	a	a	DET
ftr-363	903	12	tax	tax	NOUN
ftr-363	903	13	-	-	PUNCT
ftr-363	903	14	exempt	exempt	ADJ
ftr-363	903	15	organization	organization	NOUN
ftr-363	903	16	.	.	PUNCT
ftr-363	904	1	in	in	ADP
ftr-363	904	2	this	this	DET
ftr-363	904	3	regard	regard	NOUN
ftr-363	904	4	it	it	PRON
ftr-363	904	5	represents	represent	VERB
ftr-363	904	6	an	an	DET
ftr-363	904	7	instance	instance	NOUN
ftr-363	904	8	of	of	ADP
ftr-363	904	9	disclosure	disclosure	NOUN
ftr-363	904	10	not	not	PART
ftr-363	904	11	unlike	unlike	ADP
ftr-363	904	12	the	the	DET
ftr-363	904	13	disclosure	disclosure	NOUN
ftr-363	904	14	proposed	propose	VERB
ftr-363	904	15	in	in	ADP
ftr-363	904	16	this	this	DET
ftr-363	904	17	article	article	NOUN
ftr-363	904	18	for	for	ADP
ftr-363	904	19	collected	collect	VERB
ftr-363	904	20	taxes	taxis	NOUN
ftr-363	904	21	.	.	PUNCT
ftr-363	905	1	blbts	blbt	NOUN
ftr-363	905	2	are	be	AUX
ftr-363	905	3	singled	single	VERB
ftr-363	905	4	out	out	ADP
ftr-363	905	5	for	for	ADP
ftr-363	905	6	discussion	discussion	NOUN
ftr-363	905	7	here	here	ADV
ftr-363	905	8	because	because	SCONJ
ftr-363	905	9	they	they	PRON
ftr-363	905	10	have	have	VERB
ftr-363	905	11	a	a	DET
ftr-363	905	12	different	different	ADJ
ftr-363	905	13	policy	policy	NOUN
ftr-363	905	14	foundation	foundation	NOUN
ftr-363	905	15	than	than	ADP
ftr-363	905	16	most	most	ADJ
ftr-363	905	17	tax	tax	NOUN
ftr-363	905	18	-	-	PUNCT
ftr-363	905	19	exempt	exempt	ADJ
ftr-363	905	20	organizations	organization	NOUN
ftr-363	905	21	.	.	PUNCT
ftr-363	906	1	the	the	DET
ftr-363	906	2	policy	policy	NOUN
ftr-363	906	3	basis	basis	NOUN
ftr-363	906	4	for	for	ADP
ftr-363	906	5	blbts	blbt	NOUN
ftr-363	906	6	as	as	SCONJ
ftr-363	906	7	organizations	organization	NOUN
ftr-363	906	8	whose	whose	DET
ftr-363	906	9	returns	return	NOUN
ftr-363	906	10	face	face	VERB
ftr-363	906	11	a	a	DET
ftr-363	906	12	presumption	presumption	NOUN
ftr-363	906	13	for	for	ADP
ftr-363	906	14	disclosure	disclosure	NOUN
ftr-363	906	15	more	more	ADV
ftr-363	906	16	closely	closely	ADV
ftr-363	906	17	mirrors	mirror	VERB
ftr-363	906	18	the	the	DET
ftr-363	906	19	basis	basis	NOUN
ftr-363	906	20	for	for	ADP
ftr-363	906	21	making	make	VERB
ftr-363	906	22	public	public	ADJ
ftr-363	906	23	collected	collect	VERB
ftr-363	906	24	tax	tax	NOUN
ftr-363	906	25	returns	return	NOUN
ftr-363	906	26	,	,	PUNCT
ftr-363	906	27	since	since	SCONJ
ftr-363	906	28	both	both	DET
ftr-363	906	29	circumstances	circumstance	NOUN
ftr-363	906	30	involve	involve	VERB
ftr-363	906	31	trusts	trust	NOUN
ftr-363	906	32	in	in	ADP
ftr-363	906	33	which	which	PRON
ftr-363	906	34	the	the	DET
ftr-363	906	35	public	public	NOUN
ftr-363	906	36	has	have	VERB
ftr-363	906	37	an	an	DET
ftr-363	906	38	interest	interest	NOUN
ftr-363	906	39	.	.	PUNCT
ftr-363	907	1	moving	move	VERB
ftr-363	907	2	from	from	ADP
ftr-363	907	3	tax	tax	NOUN
ftr-363	907	4	-	-	PUNCT
ftr-363	907	5	exempt	exempt	ADJ
ftr-363	907	6	organizations	organization	NOUN
ftr-363	907	7	,	,	PUNCT
ftr-363	907	8	even	even	ADV
ftr-363	907	9	those	those	PRON
ftr-363	907	10	such	such	ADJ
ftr-363	907	11	as	as	ADP
ftr-363	907	12	blbts	blbt	NOUN
ftr-363	907	13	,	,	PUNCT
ftr-363	907	14	167	167	NUM
ftr-363	907	15	.	.	PUNCT
ftr-363	908	1	i	i	PRON
ftr-363	908	2	d.	d.	PROPN
ftr-363	908	3	section	section	PROPN
ftr-363	908	4	4121	4121	NUM
ftr-363	908	5	imposes	impose	VERB
ftr-363	908	6	the	the	DET
ftr-363	908	7	excise	excise	NOUN
ftr-363	908	8	tax	tax	NOUN
ftr-363	908	9	on	on	ADP
ftr-363	908	10	extraction	extraction	NOUN
ftr-363	908	11	of	of	ADP
ftr-363	908	12	coal	coal	NOUN
ftr-363	908	13	.	.	PUNCT
ftr-363	909	1	see	see	VERB
ftr-363	909	2	also	also	ADV
ftr-363	909	3	30	30	NUM
ftr-363	909	4	u.s.c	u.s.c	ADJ
ftr-363	909	5	.	.	PUNCT
ftr-363	910	1	§	§	PROPN
ftr-363	910	2	934	934	NUM
ftr-363	910	3	for	for	ADP
ftr-363	910	4	creation	creation	NOUN
ftr-363	910	5	of	of	ADP
ftr-363	910	6	the	the	DET
ftr-363	910	7	trust	trust	NOUN
ftr-363	910	8	into	into	ADP
ftr-363	910	9	which	which	PRON
ftr-363	910	10	the	the	DET
ftr-363	910	11	excise	excise	NOUN
ftr-363	910	12	is	be	AUX
ftr-363	910	13	paid	pay	VERB
ftr-363	910	14	.	.	PUNCT
ftr-363	911	1	168	168	NUM
ftr-363	911	2	.	.	PUNCT
ftr-363	912	1	money	money	NOUN
ftr-363	912	2	paid	pay	VERB
ftr-363	912	3	into	into	ADP
ftr-363	912	4	blbts	blbts	NOUN
ftr-363	912	5	is	be	AUX
ftr-363	912	6	not	not	PART
ftr-363	912	7	considered	consider	VERB
ftr-363	912	8	a	a	DET
ftr-363	912	9	collected	collected	ADJ
ftr-363	912	10	tax	tax	NOUN
ftr-363	912	11	because	because	SCONJ
ftr-363	912	12	black	black	ADJ
ftr-363	912	13	lung	lung	NOUN
ftr-363	912	14	benefits	benefit	NOUN
ftr-363	912	15	trusts	trust	NOUN
ftr-363	912	16	are	be	AUX
ftr-363	912	17	not	not	PART
ftr-363	912	18	funded	fund	VERB
ftr-363	912	19	by	by	ADP
ftr-363	912	20	taxes	taxis	NOUN
ftr-363	912	21	.	.	PUNCT
ftr-363	913	1	rather	rather	ADV
ftr-363	913	2	,	,	PUNCT
ftr-363	913	3	the	the	DET
ftr-363	913	4	mine	mine	NOUN
ftr-363	913	5	operators	operator	NOUN
ftr-363	913	6	pay	pay	VERB
ftr-363	913	7	this	this	DET
ftr-363	913	8	money	money	NOUN
ftr-363	913	9	as	as	ADP
ftr-363	913	10	an	an	DET
ftr-363	913	11	alternative	alternative	NOUN
ftr-363	913	12	to	to	ADP
ftr-363	913	13	commercial	commercial	ADJ
ftr-363	913	14	insurance	insurance	NOUN
ftr-363	913	15	coverage	coverage	NOUN
ftr-363	913	16	or	or	CCONJ
ftr-363	913	17	state	state	NOUN
ftr-363	913	18	workers	worker	NOUN
ftr-363	913	19	’	'	PUNCT
ftr-363	913	20	compensation	compensation	NOUN
ftr-363	913	21	for	for	ADP
ftr-363	913	22	pneumoconiosis	pneumoconiosis	NOUN
ftr-363	913	23	.	.	PUNCT
ftr-363	914	1	the	the	DET
ftr-363	914	2	payments	payment	NOUN
ftr-363	914	3	by	by	ADP
ftr-363	914	4	the	the	DET
ftr-363	914	5	mine	mine	NOUN
ftr-363	914	6	operator	operator	NOUN
ftr-363	914	7	to	to	ADP
ftr-363	914	8	this	this	DET
ftr-363	914	9	trust	trust	NOUN
ftr-363	914	10	are	be	AUX
ftr-363	914	11	deductible	deductible	ADJ
ftr-363	914	12	under	under	ADP
ftr-363	914	13	§	§	PROPN
ftr-363	914	14	192	192	NUM
ftr-363	914	15	.	.	PUNCT
ftr-363	915	1	see	see	VERB
ftr-363	915	2	hopkins	hopkin	NOUN
ftr-363	915	3	,	,	PUNCT
ftr-363	915	4	supra	supra	PROPN
ftr-363	915	5	note	note	PROPN
ftr-363	915	6	165	165	NUM
ftr-363	915	7	,	,	PUNCT
ftr-363	915	8	at	at	ADP
ftr-363	915	9	406	406	NUM
ftr-363	915	10	-	-	SYM
ftr-363	915	11	08	08	NUM
ftr-363	915	12	.	.	NOUN
ftr-363	915	13	169	169	NUM
ftr-363	915	14	.	.	PUNCT
ftr-363	916	1	irc	irc	PROPN
ftr-363	916	2	§	§	PROPN
ftr-363	916	3	9501	9501	NUM
ftr-363	916	4	.	.	PUNCT
ftr-363	917	1	the	the	DET
ftr-363	917	2	black	black	ADJ
ftr-363	917	3	lung	lung	NOUN
ftr-363	917	4	disability	disability	NOUN
ftr-363	917	5	trust	trust	NOUN
ftr-363	917	6	fund	fund	NOUN
ftr-363	917	7	was	be	AUX
ftr-363	917	8	established	establish	VERB
ftr-363	917	9	on	on	ADP
ftr-363	917	10	the	the	DET
ftr-363	917	11	books	book	NOUN
ftr-363	917	12	of	of	ADP
ftr-363	917	13	the	the	DET
ftr-363	917	14	treasury	treasury	NOUN
ftr-363	917	15	in	in	ADP
ftr-363	917	16	fiscal	fiscal	ADJ
ftr-363	917	17	year	year	NOUN
ftr-363	917	18	1978	1978	NUM
ftr-363	917	19	according	accord	VERB
ftr-363	917	20	to	to	ADP
ftr-363	917	21	the	the	DET
ftr-363	917	22	black	black	ADJ
ftr-363	917	23	lung	lung	PROPN
ftr-363	917	24	benefits	benefit	VERB
ftr-363	917	25	revenue	revenue	PROPN
ftr-363	917	26	act	act	NOUN
ftr-363	917	27	of	of	ADP
ftr-363	917	28	1977	1977	NUM
ftr-363	917	29	(	(	PUNCT
ftr-363	917	30	public	public	ADJ
ftr-363	917	31	law	law	NOUN
ftr-363	917	32	95	95	NUM
ftr-363	917	33	-	-	SYM
ftr-363	917	34	227	227	NUM
ftr-363	917	35	)	)	PUNCT
ftr-363	917	36	.	.	PUNCT
ftr-363	918	1	the	the	DET
ftr-363	918	2	black	black	ADJ
ftr-363	918	3	lung	lung	PROPN
ftr-363	918	4	benefits	benefit	VERB
ftr-363	918	5	revenue	revenue	PROPN
ftr-363	918	6	act	act	NOUN
ftr-363	918	7	of	of	ADP
ftr-363	918	8	1981	1981	NUM
ftr-363	918	9	(	(	PUNCT
ftr-363	918	10	public	public	ADJ
ftr-363	918	11	law	law	NOUN
ftr-363	918	12	97	97	NUM
ftr-363	918	13	-	-	SYM
ftr-363	918	14	119	119	NUM
ftr-363	918	15	)	)	PUNCT
ftr-363	918	16	reestablished	reestablish	VERB
ftr-363	918	17	the	the	DET
ftr-363	918	18	fund	fund	NOUN
ftr-363	918	19	in	in	ADP
ftr-363	918	20	§	§	PROPN
ftr-363	918	21	9501	9501	NUM
ftr-363	918	22	.	.	PUNCT
ftr-363	919	1	the	the	DET
ftr-363	919	2	black	black	ADJ
ftr-363	919	3	lung	lung	NOUN
ftr-363	919	4	disability	disability	NOUN
ftr-363	919	5	trust	trust	NOUN
ftr-363	919	6	fund	fund	NOUN
ftr-363	919	7	is	be	AUX
ftr-363	919	8	one	one	NUM
ftr-363	919	9	of	of	ADP
ftr-363	919	10	ten	ten	NUM
ftr-363	919	11	public	public	ADJ
ftr-363	919	12	trusts	trust	NOUN
ftr-363	919	13	created	create	VERB
ftr-363	919	14	in	in	ADP
ftr-363	919	15	the	the	DET
ftr-363	919	16	internal	internal	ADJ
ftr-363	919	17	revenue	revenue	NOUN
ftr-363	919	18	code	code	NOUN
ftr-363	919	19	.	.	PUNCT
ftr-363	920	1	see	see	VERB
ftr-363	920	2	irc	irc	PROPN
ftr-363	920	3	§	§	PROPN
ftr-363	920	4	§	§	PROPN
ftr-363	920	5	9501	9501	NUM
ftr-363	920	6	9510	9510	NUM
ftr-363	920	7	.	.	PUNCT
ftr-363	921	1	it	it	PRON
ftr-363	921	2	is	be	AUX
ftr-363	921	3	the	the	DET
ftr-363	921	4	only	only	ADJ
ftr-363	921	5	one	one	NUM
ftr-363	921	6	of	of	ADP
ftr-363	921	7	these	these	DET
ftr-363	921	8	ten	ten	NUM
ftr-363	921	9	to	to	PART
ftr-363	921	10	accept	accept	VERB
ftr-363	921	11	a	a	DET
ftr-363	921	12	portion	portion	NOUN
ftr-363	921	13	of	of	ADP
ftr-363	921	14	its	its	PRON
ftr-363	921	15	contributions	contribution	NOUN
ftr-363	921	16	from	from	ADP
ftr-363	921	17	a	a	DET
ftr-363	921	18	tax	tax	NOUN
ftr-363	921	19	-	-	PUNCT
ftr-363	921	20	exempt	exempt	ADJ
ftr-363	921	21	organization	organization	NOUN
ftr-363	921	22	.	.	PUNCT
ftr-363	922	1	irc	irc	PROPN
ftr-363	922	2	§	§	PROPN
ftr-363	922	3	9501(a)(2)(c	9501(a)(2)(c	NUM
ftr-363	922	4	)	)	PUNCT
ftr-363	922	5	provides	provide	VERB
ftr-363	922	6	that	that	SCONJ
ftr-363	922	7	a	a	DET
ftr-363	922	8	portion	portion	NOUN
ftr-363	922	9	of	of	ADP
ftr-363	922	10	the	the	DET
ftr-363	922	11	receipts	receipt	NOUN
ftr-363	922	12	of	of	ADP
ftr-363	922	13	this	this	DET
ftr-363	922	14	trust	trust	NOUN
ftr-363	922	15	fund	fund	NOUN
ftr-363	922	16	can	can	AUX
ftr-363	922	17	come	come	VERB
ftr-363	922	18	from	from	ADP
ftr-363	922	19	black	black	ADJ
ftr-363	922	20	lung	lung	NOUN
ftr-363	922	21	disability	disability	NOUN
ftr-363	922	22	trust	trust	NOUN
ftr-363	922	23	funds	fund	NOUN
ftr-363	922	24	described	describe	VERB
ftr-363	922	25	in	in	ADP
ftr-363	922	26	irc	irc	PROPN
ftr-363	922	27	§	§	PROPN
ftr-363	922	28	501(c)(21	501(c)(21	NUM
ftr-363	922	29	)	)	PUNCT
ftr-363	922	30	.	.	PUNCT
ftr-363	923	1	170	170	NUM
ftr-363	923	2	.	.	PUNCT
ftr-363	924	1	“	"	PUNCT
ftr-363	924	2	congress	congress	PROPN
ftr-363	924	3	established	establish	VERB
ftr-363	924	4	this	this	DET
ftr-363	924	5	form	form	NOUN
ftr-363	924	6	of	of	ADP
ftr-363	924	7	self	self	NOUN
ftr-363	924	8	-	-	PUNCT
ftr-363	924	9	insurance	insurance	NOUN
ftr-363	924	10	program	program	NOUN
ftr-363	924	11	,	,	PUNCT
ftr-363	924	12	with	with	ADP
ftr-363	924	13	similar	similar	ADJ
ftr-363	924	14	tax	tax	NOUN
ftr-363	924	15	consequences	consequence	NOUN
ftr-363	924	16	(	(	PUNCT
ftr-363	924	17	from	from	ADP
ftr-363	924	18	the	the	DET
ftr-363	924	19	point	point	NOUN
ftr-363	924	20	of	of	ADP
ftr-363	924	21	view	view	NOUN
ftr-363	924	22	of	of	ADP
ftr-363	924	23	the	the	DET
ftr-363	924	24	operator	operator	NOUN
ftr-363	924	25	)	)	PUNCT
ftr-363	924	26	as	as	SCONJ
ftr-363	924	27	would	would	AUX
ftr-363	924	28	result	result	VERB
ftr-363	924	29	if	if	SCONJ
ftr-363	924	30	the	the	DET
ftr-363	924	31	operator	operator	NOUN
ftr-363	924	32	had	have	AUX
ftr-363	924	33	purchased	purchase	VERB
ftr-363	924	34	non	non	ADJ
ftr-363	924	35	-	-	ADJ
ftr-363	924	36	cancellable	cancellable	ADJ
ftr-363	924	37	accident	accident	NOUN
ftr-363	924	38	and	and	CCONJ
ftr-363	924	39	health	health	NOUN
ftr-363	924	40	insurance	insurance	NOUN
ftr-363	924	41	.	.	PUNCT
ftr-363	924	42	”	"	PUNCT
ftr-363	925	1	hopkins	hopkins	PROPN
ftr-363	925	2	,	,	PUNCT
ftr-363	925	3	supra	supra	PROPN
ftr-363	925	4	note	note	PROPN
ftr-363	925	5	165	165	NUM
ftr-363	925	6	,	,	PUNCT
ftr-363	925	7	at	at	ADP
ftr-363	925	8	406	406	NUM
ftr-363	925	9	-	-	SYM
ftr-363	925	10	07	07	NUM
ftr-363	925	11	(	(	PUNCT
ftr-363	925	12	citing	cite	VERB
ftr-363	925	13	s.	s.	PROPN
ftr-363	925	14	rep	rep	PROPN
ftr-363	925	15	.	.	PROPN
ftr-363	926	1	no	no	PROPN
ftr-363	926	2	.	.	NOUN
ftr-363	927	1	95	95	NUM
ftr-363	927	2	-	-	SYM
ftr-363	927	3	336	336	NUM
ftr-363	927	4	,	,	PUNCT
ftr-363	927	5	at	at	ADP
ftr-363	927	6	11	11	NUM
ftr-363	927	7	-	-	SYM
ftr-363	927	8	12	12	NUM
ftr-363	927	9	(	(	PUNCT
ftr-363	927	10	1978	1978	NUM
ftr-363	927	11	)	)	PUNCT
ftr-363	927	12	)	)	PUNCT
ftr-363	927	13	.	.	PUNCT
ftr-363	928	1	802	802	NUM
ftr-363	928	2	florida	florida	PROPN
ftr-363	928	3	tax	tax	NOUN
ftr-363	928	4	review	review	NOUN
ftr-363	928	5	[	[	X
ftr-363	928	6	vol	vol	NOUN
ftr-363	928	7	.	.	NOUN
ftr-363	928	8	10:10	10:10	NUM
ftr-363	928	9	to	to	ADP
ftr-363	928	10	pension	pension	NOUN
ftr-363	928	11	plans	plan	NOUN
ftr-363	928	12	makes	make	VERB
ftr-363	928	13	this	this	PRON
ftr-363	928	14	parallel	parallel	NOUN
ftr-363	928	15	more	more	ADV
ftr-363	928	16	apparent	apparent	ADJ
ftr-363	928	17	.	.	PUNCT
ftr-363	929	1	the	the	DET
ftr-363	929	2	reasons	reason	NOUN
ftr-363	929	3	for	for	ADP
ftr-363	929	4	disclosing	disclose	VERB
ftr-363	929	5	pension	pension	NOUN
ftr-363	929	6	plan	plan	NOUN
ftr-363	929	7	information	information	NOUN
ftr-363	929	8	do	do	AUX
ftr-363	929	9	not	not	PART
ftr-363	929	10	mirror	mirror	VERB
ftr-363	929	11	those	those	PRON
ftr-363	929	12	for	for	ADP
ftr-363	929	13	tax	tax	NOUN
ftr-363	929	14	-	-	PUNCT
ftr-363	929	15	exempt	exempt	ADJ
ftr-363	929	16	organizations	organization	NOUN
ftr-363	929	17	,	,	PUNCT
ftr-363	929	18	although	although	SCONJ
ftr-363	929	19	some	some	DET
ftr-363	929	20	overlap	overlap	NOUN
ftr-363	929	21	exists.171	exists.171	VERB
ftr-363	929	22	pension	pension	NOUN
ftr-363	929	23	plans	plan	NOUN
ftr-363	929	24	hold	hold	VERB
ftr-363	929	25	money	money	NOUN
ftr-363	929	26	paid	pay	VERB
ftr-363	929	27	by	by	ADP
ftr-363	929	28	employers	employer	NOUN
ftr-363	929	29	into	into	ADP
ftr-363	929	30	a	a	DET
ftr-363	929	31	trust	trust	NOUN
ftr-363	929	32	for	for	ADP
ftr-363	929	33	their	their	PRON
ftr-363	929	34	employees	employee	NOUN
ftr-363	929	35	.	.	PUNCT
ftr-363	930	1	the	the	DET
ftr-363	930	2	public	public	ADJ
ftr-363	930	3	trust	trust	NOUN
ftr-363	930	4	created	create	VERB
ftr-363	930	5	by	by	ADP
ftr-363	930	6	pension	pension	NOUN
ftr-363	930	7	plans	plan	NOUN
ftr-363	930	8	more	more	ADV
ftr-363	930	9	closely	closely	ADV
ftr-363	930	10	resembles	resemble	VERB
ftr-363	930	11	the	the	DET
ftr-363	930	12	public	public	ADJ
ftr-363	930	13	trust	trust	NOUN
ftr-363	930	14	created	create	VERB
ftr-363	930	15	by	by	ADP
ftr-363	930	16	collected	collect	VERB
ftr-363	930	17	taxes	taxis	NOUN
ftr-363	930	18	than	than	ADP
ftr-363	930	19	the	the	DET
ftr-363	930	20	circumstances	circumstance	NOUN
ftr-363	930	21	of	of	ADP
ftr-363	930	22	most	most	ADJ
ftr-363	930	23	tax	tax	NOUN
ftr-363	930	24	-	-	PUNCT
ftr-363	930	25	exempt	exempt	ADJ
ftr-363	930	26	organizations.172	organizations.172	NOUN
ftr-363	930	27	the	the	DET
ftr-363	930	28	disclosure	disclosure	NOUN
ftr-363	930	29	of	of	ADP
ftr-363	930	30	the	the	DET
ftr-363	930	31	tax	tax	NOUN
ftr-363	930	32	return	return	NOUN
ftr-363	930	33	information	information	NOUN
ftr-363	930	34	of	of	ADP
ftr-363	930	35	pension	pension	NOUN
ftr-363	930	36	plans	plan	NOUN
ftr-363	930	37	increases	increase	VERB
ftr-363	930	38	public	public	ADJ
ftr-363	930	39	oversight	oversight	NOUN
ftr-363	930	40	just	just	ADV
ftr-363	930	41	as	as	ADP
ftr-363	930	42	with	with	ADP
ftr-363	930	43	tax	tax	NOUN
ftr-363	930	44	-	-	PUNCT
ftr-363	930	45	exempt	exempt	ADJ
ftr-363	930	46	organizations	organization	NOUN
ftr-363	930	47	.	.	PUNCT
ftr-363	931	1	publication	publication	NOUN
ftr-363	931	2	allows	allow	VERB
ftr-363	931	3	plan	plan	VERB
ftr-363	931	4	beneficiaries	beneficiary	NOUN
ftr-363	931	5	to	to	PART
ftr-363	931	6	observe	observe	VERB
ftr-363	931	7	the	the	DET
ftr-363	931	8	finances	finance	NOUN
ftr-363	931	9	of	of	ADP
ftr-363	931	10	their	their	PRON
ftr-363	931	11	pension	pension	NOUN
ftr-363	931	12	plan	plan	NOUN
ftr-363	931	13	.	.	PUNCT
ftr-363	932	1	even	even	ADV
ftr-363	932	2	though	though	SCONJ
ftr-363	932	3	pension	pension	NOUN
ftr-363	932	4	plans	plan	NOUN
ftr-363	932	5	serve	serve	VERB
ftr-363	932	6	a	a	DET
ftr-363	932	7	defined	define	VERB
ftr-363	932	8	population	population	NOUN
ftr-363	932	9	of	of	ADP
ftr-363	932	10	employees	employee	NOUN
ftr-363	932	11	and	and	CCONJ
ftr-363	932	12	former	former	ADJ
ftr-363	932	13	employees	employee	NOUN
ftr-363	932	14	of	of	ADP
ftr-363	932	15	a	a	DET
ftr-363	932	16	business	business	NOUN
ftr-363	932	17	,	,	PUNCT
ftr-363	932	18	the	the	DET
ftr-363	932	19	health	health	NOUN
ftr-363	932	20	of	of	ADP
ftr-363	932	21	the	the	DET
ftr-363	932	22	plan	plan	NOUN
ftr-363	932	23	implicates	implicate	VERB
ftr-363	932	24	significant	significant	ADJ
ftr-363	932	25	public	public	ADJ
ftr-363	932	26	interest	interest	NOUN
ftr-363	932	27	.	.	PUNCT
ftr-363	933	1	a	a	DET
ftr-363	933	2	failed	fail	VERB
ftr-363	933	3	pension	pension	NOUN
ftr-363	933	4	plan	plan	NOUN
ftr-363	933	5	invokes	invoke	VERB
ftr-363	933	6	the	the	DET
ftr-363	933	7	intervention	intervention	NOUN
ftr-363	933	8	of	of	ADP
ftr-363	933	9	the	the	DET
ftr-363	933	10	pension	pension	NOUN
ftr-363	933	11	benefit	benefit	NOUN
ftr-363	933	12	guarantee	guarantee	NOUN
ftr-363	933	13	corporation	corporation	NOUN
ftr-363	933	14	(	(	PUNCT
ftr-363	933	15	pbgc	pbgc	PROPN
ftr-363	933	16	)	)	PUNCT
ftr-363	933	17	,	,	PUNCT
ftr-363	933	18	a	a	DET
ftr-363	933	19	quasi	quasi	ADJ
ftr-363	933	20	-	-	ADJ
ftr-363	933	21	government	government	ADJ
ftr-363	933	22	agency	agency	NOUN
ftr-363	933	23	that	that	PRON
ftr-363	933	24	pays	pay	VERB
ftr-363	933	25	pension	pension	NOUN
ftr-363	933	26	benefits	benefit	NOUN
ftr-363	933	27	when	when	SCONJ
ftr-363	933	28	a	a	DET
ftr-363	933	29	pension	pension	NOUN
ftr-363	933	30	plan	plan	NOUN
ftr-363	933	31	fails.173	fails.173	NOUN
ftr-363	933	32	because	because	SCONJ
ftr-363	933	33	the	the	DET
ftr-363	933	34	government	government	NOUN
ftr-363	933	35	is	be	AUX
ftr-363	933	36	standing	stand	VERB
ftr-363	933	37	behind	behind	ADP
ftr-363	933	38	the	the	DET
ftr-363	933	39	pension	pension	NOUN
ftr-363	933	40	plan	plan	NOUN
ftr-363	933	41	,	,	PUNCT
ftr-363	933	42	the	the	DET
ftr-363	933	43	interest	interest	NOUN
ftr-363	933	44	of	of	ADP
ftr-363	933	45	the	the	DET
ftr-363	933	46	general	general	ADJ
ftr-363	933	47	public	public	NOUN
ftr-363	933	48	in	in	ADP
ftr-363	933	49	the	the	DET
ftr-363	933	50	information	information	NOUN
ftr-363	933	51	about	about	ADP
ftr-363	933	52	pension	pension	NOUN
ftr-363	933	53	plans	plan	NOUN
ftr-363	933	54	is	be	AUX
ftr-363	933	55	heightened	heighten	VERB
ftr-363	933	56	.	.	PUNCT
ftr-363	934	1	publication	publication	NOUN
ftr-363	934	2	of	of	ADP
ftr-363	934	3	pension	pension	NOUN
ftr-363	934	4	plan	plan	NOUN
ftr-363	934	5	information	information	NOUN
ftr-363	934	6	also	also	ADV
ftr-363	934	7	,	,	PUNCT
ftr-363	934	8	arguably	arguably	ADV
ftr-363	934	9	,	,	PUNCT
ftr-363	934	10	increases	increase	VERB
ftr-363	934	11	compliance	compliance	NOUN
ftr-363	934	12	with	with	ADP
ftr-363	934	13	federal	federal	ADJ
ftr-363	934	14	tax	tax	NOUN
ftr-363	934	15	laws	law	NOUN
ftr-363	934	16	because	because	SCONJ
ftr-363	934	17	plan	plan	NOUN
ftr-363	934	18	administrators	administrator	NOUN
ftr-363	934	19	know	know	VERB
ftr-363	934	20	that	that	SCONJ
ftr-363	934	21	they	they	PRON
ftr-363	934	22	are	be	AUX
ftr-363	934	23	being	be	AUX
ftr-363	934	24	watched	watch	VERB
ftr-363	934	25	.	.	PUNCT
ftr-363	935	1	in	in	ADP
ftr-363	935	2	addition	addition	NOUN
ftr-363	935	3	to	to	ADP
ftr-363	935	4	tax	tax	NOUN
ftr-363	935	5	-	-	PUNCT
ftr-363	935	6	exempt	exempt	ADJ
ftr-363	935	7	organizations	organization	NOUN
ftr-363	935	8	and	and	CCONJ
ftr-363	935	9	pension	pension	NOUN
ftr-363	935	10	plans	plan	NOUN
ftr-363	935	11	,	,	PUNCT
ftr-363	935	12	political	political	ADJ
ftr-363	935	13	organizations174	organizations174	PROPN
ftr-363	935	14	described	describe	VERB
ftr-363	935	15	in	in	ADP
ftr-363	935	16	section	section	NOUN
ftr-363	935	17	527	527	NUM
ftr-363	935	18	also	also	ADV
ftr-363	935	19	have	have	VERB
ftr-363	935	20	their	their	PRON
ftr-363	935	21	returns	return	NOUN
ftr-363	935	22	disclosed	disclose	VERB
ftr-363	935	23	under	under	ADP
ftr-363	935	24	section	section	NOUN
ftr-363	935	25	6104.175	6104.175	NUM
ftr-363	935	26	political	political	ADJ
ftr-363	935	27	organizations	organization	NOUN
ftr-363	935	28	only	only	ADV
ftr-363	935	29	came	come	VERB
ftr-363	935	30	under	under	ADP
ftr-363	935	31	the	the	DET
ftr-363	935	32	disclosure	disclosure	NOUN
ftr-363	935	33	provisions	provision	NOUN
ftr-363	935	34	of	of	ADP
ftr-363	935	35	section	section	NOUN
ftr-363	935	36	6104	6104	NUM
ftr-363	935	37	in	in	ADP
ftr-363	935	38	2000176	2000176	NUM
ftr-363	935	39	as	as	ADP
ftr-363	935	40	a	a	DET
ftr-363	935	41	result	result	NOUN
ftr-363	935	42	of	of	ADP
ftr-363	935	43	congressional	congressional	ADJ
ftr-363	935	44	desire	desire	NOUN
ftr-363	935	45	to	to	PART
ftr-363	935	46	make	make	VERB
ftr-363	935	47	public	public	ADJ
ftr-363	935	48	both	both	DET
ftr-363	935	49	contributors	contributor	NOUN
ftr-363	935	50	to	to	ADP
ftr-363	935	51	political	political	ADJ
ftr-363	935	52	organizations	organization	NOUN
ftr-363	935	53	and	and	CCONJ
ftr-363	935	54	the	the	DET
ftr-363	935	55	expenditures	expenditure	NOUN
ftr-363	935	56	of	of	ADP
ftr-363	935	57	political	political	ADJ
ftr-363	935	58	organizations.177	organizations.177	NOUN
ftr-363	935	59	when	when	SCONJ
ftr-363	935	60	the	the	DET
ftr-363	935	61	supreme	supreme	PROPN
ftr-363	935	62	court	court	PROPN
ftr-363	935	63	struck	strike	VERB
ftr-363	935	64	down	down	ADP
ftr-363	935	65	and	and	CCONJ
ftr-363	935	66	171	171	NUM
ftr-363	935	67	.	.	PUNCT
ftr-363	936	1	pension	pension	NOUN
ftr-363	936	2	plans	plan	NOUN
ftr-363	936	3	are	be	AUX
ftr-363	936	4	subject	subject	ADJ
ftr-363	936	5	to	to	ADP
ftr-363	936	6	public	public	ADJ
ftr-363	936	7	inspection	inspection	NOUN
ftr-363	936	8	so	so	SCONJ
ftr-363	936	9	that	that	SCONJ
ftr-363	936	10	participants	participant	NOUN
ftr-363	936	11	may	may	AUX
ftr-363	936	12	comment	comment	VERB
ftr-363	936	13	on	on	ADP
ftr-363	936	14	employer	employer	NOUN
ftr-363	936	15	plan	plan	NOUN
ftr-363	936	16	submissions	submission	NOUN
ftr-363	936	17	and	and	CCONJ
ftr-363	936	18	to	to	PART
ftr-363	936	19	ensure	ensure	VERB
ftr-363	936	20	compliance	compliance	NOUN
ftr-363	936	21	with	with	ADP
ftr-363	936	22	certain	certain	ADJ
ftr-363	936	23	antidiscrimination	antidiscrimination	NOUN
ftr-363	936	24	rules	rule	NOUN
ftr-363	936	25	.	.	PUNCT
ftr-363	937	1	see	see	VERB
ftr-363	937	2	david	david	PROPN
ftr-363	937	3	s.	s.	PROPN
ftr-363	937	4	preminger	preminger	PROPN
ftr-363	937	5	,	,	PUNCT
ftr-363	937	6	e.	e.	PROPN
ftr-363	937	7	judson	judson	PROPN
ftr-363	937	8	jennings	jennings	PROPN
ftr-363	937	9	,	,	PUNCT
ftr-363	937	10	and	and	CCONJ
ftr-363	937	11	john	john	PROPN
ftr-363	937	12	alexander	alexander	PROPN
ftr-363	937	13	,	,	PUNCT
ftr-363	937	14	what	what	PRON
ftr-363	937	15	do	do	AUX
ftr-363	937	16	you	you	PRON
ftr-363	937	17	get	get	VERB
ftr-363	937	18	with	with	ADP
ftr-363	937	19	the	the	DET
ftr-363	937	20	gold	gold	NOUN
ftr-363	937	21	watch	watch	NOUN
ftr-363	937	22	?	?	PUNCT
ftr-363	938	1	an	an	DET
ftr-363	938	2	analysis	analysis	NOUN
ftr-363	938	3	of	of	ADP
ftr-363	938	4	the	the	DET
ftr-363	938	5	employee	employee	NOUN
ftr-363	938	6	retirement	retirement	PROPN
ftr-363	938	7	income	income	PROPN
ftr-363	938	8	security	security	PROPN
ftr-363	938	9	act	act	NOUN
ftr-363	938	10	of	of	ADP
ftr-363	938	11	1974	1974	NUM
ftr-363	938	12	,	,	PUNCT
ftr-363	938	13	17	17	NUM
ftr-363	938	14	ariz	ariz	NOUN
ftr-363	938	15	.	.	PUNCT
ftr-363	939	1	l.	l.	PROPN
ftr-363	939	2	rev	rev	PROPN
ftr-363	939	3	.	.	PROPN
ftr-363	940	1	426	426	NUM
ftr-363	940	2	(	(	PUNCT
ftr-363	940	3	1975	1975	NUM
ftr-363	940	4	)	)	PUNCT
ftr-363	940	5	.	.	PUNCT
ftr-363	941	1	172	172	NUM
ftr-363	941	2	.	.	PUNCT
ftr-363	942	1	some	some	DET
ftr-363	942	2	overlap	overlap	NOUN
ftr-363	942	3	exists	exist	VERB
ftr-363	942	4	between	between	ADP
ftr-363	942	5	disclosing	disclose	VERB
ftr-363	942	6	pension	pension	NOUN
ftr-363	942	7	plan	plan	NOUN
ftr-363	942	8	information	information	NOUN
ftr-363	942	9	under	under	ADP
ftr-363	942	10	irc	irc	PROPN
ftr-363	942	11	§	§	PROPN
ftr-363	942	12	6104	6104	NUM
ftr-363	942	13	and	and	CCONJ
ftr-363	942	14	the	the	DET
ftr-363	942	15	disclosure	disclosure	NOUN
ftr-363	942	16	exception	exception	NOUN
ftr-363	942	17	under	under	ADP
ftr-363	942	18	irc	irc	PROPN
ftr-363	942	19	§	§	PROPN
ftr-363	942	20	6103(c)(1)(f	6103(c)(1)(f	NUM
ftr-363	942	21	)	)	PUNCT
ftr-363	942	22	to	to	ADP
ftr-363	942	23	beneficiaries	beneficiary	NOUN
ftr-363	942	24	of	of	ADP
ftr-363	942	25	trusts	trust	NOUN
ftr-363	942	26	.	.	PUNCT
ftr-363	943	1	see	see	VERB
ftr-363	943	2	duncan	duncan	PROPN
ftr-363	943	3	v.	v.	ADP
ftr-363	943	4	n.	n.	PROPN
ftr-363	943	5	alaska	alaska	PROPN
ftr-363	943	6	carpenters	carpenters	PROPN
ftr-363	943	7	ret	ret	PROPN
ftr-363	943	8	.	.	PROPN
ftr-363	943	9	fund	fund	PROPN
ftr-363	943	10	,	,	PUNCT
ftr-363	943	11	1991	1991	NUM
ftr-363	943	12	wl	wl	SYM
ftr-363	943	13	165052	165052	NUM
ftr-363	943	14	(	(	PUNCT
ftr-363	943	15	w.d	w.d	PROPN
ftr-363	943	16	.	.	PROPN
ftr-363	943	17	wash	wash	NOUN
ftr-363	943	18	.	.	PUNCT
ftr-363	943	19	1991	1991	NUM
ftr-363	943	20	)	)	PUNCT
ftr-363	943	21	.	.	PUNCT
ftr-363	944	1	173	173	NUM
ftr-363	944	2	.	.	PUNCT
ftr-363	945	1	how	how	SCONJ
ftr-363	945	2	pbgc	pbgc	PRON
ftr-363	945	3	operates	operate	VERB
ftr-363	945	4	,	,	PUNCT
ftr-363	945	5	http://www.pbgc.gov/about/operation.html	http://www.pbgc.gov/about/operation.html	PROPN
ftr-363	945	6	(	(	PUNCT
ftr-363	945	7	last	last	ADV
ftr-363	945	8	visited	visit	VERB
ftr-363	945	9	oct	oct	PROPN
ftr-363	945	10	.	.	PROPN
ftr-363	945	11	10	10	NUM
ftr-363	945	12	,	,	PUNCT
ftr-363	945	13	2010	2010	NUM
ftr-363	945	14	)	)	PUNCT
ftr-363	945	15	;	;	PUNCT
ftr-363	945	16	pension	pension	NOUN
ftr-363	945	17	benefit	benefit	NOUN
ftr-363	945	18	guaranty	guaranty	NOUN
ftr-363	945	19	corporation	corporation	NOUN
ftr-363	945	20	,	,	PUNCT
ftr-363	945	21	http://www.pbgc.gov	http://www.pbgc.gov	PUNCT
ftr-363	945	22	/docs	/doc	NOUN
ftr-363	945	23	/	/	SYM
ftr-363	945	24	egovrept2008.pdf	egovrept2008.pdf	NOUN
ftr-363	945	25	.	.	PUNCT
ftr-363	946	1	174	174	NUM
ftr-363	946	2	.	.	PUNCT
ftr-363	947	1	for	for	ADP
ftr-363	947	2	a	a	DET
ftr-363	947	3	general	general	ADJ
ftr-363	947	4	description	description	NOUN
ftr-363	947	5	of	of	ADP
ftr-363	947	6	political	political	ADJ
ftr-363	947	7	organizations	organization	NOUN
ftr-363	947	8	,	,	PUNCT
ftr-363	947	9	see	see	VERB
ftr-363	947	10	hopkins	hopkin	NOUN
ftr-363	947	11	,	,	PUNCT
ftr-363	947	12	supra	supra	PROPN
ftr-363	947	13	note	note	PROPN
ftr-363	947	14	165	165	NUM
ftr-363	947	15	,	,	PUNCT
ftr-363	947	16	at	at	ADP
ftr-363	947	17	411	411	NUM
ftr-363	947	18	-	-	SYM
ftr-363	947	19	17	17	NUM
ftr-363	947	20	.	.	PUNCT
ftr-363	948	1	175	175	NUM
ftr-363	948	2	.	.	PUNCT
ftr-363	949	1	irc	irc	PROPN
ftr-363	949	2	§	§	PROPN
ftr-363	949	3	6104(a)(1)(a	6104(a)(1)(a	NUM
ftr-363	949	4	)	)	PUNCT
ftr-363	949	5	.	.	PUNCT
ftr-363	950	1	176	176	NUM
ftr-363	950	2	.	.	PUNCT
ftr-363	951	1	act	act	VERB
ftr-363	951	2	to	to	PART
ftr-363	951	3	amend	amend	VERB
ftr-363	951	4	internal	internal	ADJ
ftr-363	951	5	revenue	revenue	NOUN
ftr-363	951	6	code	code	NOUN
ftr-363	951	7	of	of	ADP
ftr-363	951	8	1986	1986	NUM
ftr-363	951	9	,	,	PUNCT
ftr-363	951	10	pub	pub	NOUN
ftr-363	951	11	.	.	PUNCT
ftr-363	952	1	l.	l.	PROPN
ftr-363	952	2	no	no	INTJ
ftr-363	952	3	.	.	PROPN
ftr-363	953	1	106	106	NUM
ftr-363	953	2	-	-	SYM
ftr-363	953	3	230	230	NUM
ftr-363	953	4	,	,	PUNCT
ftr-363	953	5	§	§	PROPN
ftr-363	953	6	1(b)(a)(a)(i)-(vi	1(b)(a)(a)(i)-(vi	NUM
ftr-363	953	7	)	)	PUNCT
ftr-363	953	8	,	,	PUNCT
ftr-363	953	9	114	114	NUM
ftr-363	953	10	stat	stat	NOUN
ftr-363	953	11	.	.	PUNCT
ftr-363	954	1	477	477	NUM
ftr-363	954	2	amended	amend	VERB
ftr-363	954	3	irc	irc	PROPN
ftr-363	954	4	§	§	PROPN
ftr-363	954	5	6104	6104	NUM
ftr-363	954	6	to	to	PART
ftr-363	954	7	include	include	VERB
ftr-363	954	8	political	political	ADJ
ftr-363	954	9	organizations	organization	NOUN
ftr-363	954	10	(	(	PUNCT
ftr-363	954	11	effective	effective	ADJ
ftr-363	954	12	july	july	PROPN
ftr-363	954	13	1	1	NUM
ftr-363	954	14	,	,	PUNCT
ftr-363	954	15	2000	2000	NUM
ftr-363	954	16	)	)	PUNCT
ftr-363	954	17	.	.	PUNCT
ftr-363	955	1	177	177	NUM
ftr-363	955	2	.	.	PUNCT
ftr-363	956	1	the	the	DET
ftr-363	956	2	information	information	NOUN
ftr-363	956	3	required	require	VERB
ftr-363	956	4	to	to	PART
ftr-363	956	5	be	be	AUX
ftr-363	956	6	made	make	VERB
ftr-363	956	7	public	public	ADJ
ftr-363	956	8	is	be	AUX
ftr-363	956	9	set	set	VERB
ftr-363	956	10	out	out	ADP
ftr-363	956	11	in	in	ADP
ftr-363	956	12	irc	irc	PROPN
ftr-363	956	13	§	§	PROPN
ftr-363	956	14	527(j	527(j	PROPN
ftr-363	956	15	)	)	PUNCT
ftr-363	956	16	.	.	PUNCT
ftr-363	957	1	for	for	ADP
ftr-363	957	2	a	a	DET
ftr-363	957	3	general	general	ADJ
ftr-363	957	4	discussion	discussion	NOUN
ftr-363	957	5	of	of	ADP
ftr-363	957	6	the	the	DET
ftr-363	957	7	history	history	NOUN
ftr-363	957	8	of	of	ADP
ftr-363	957	9	irc	irc	PROPN
ftr-363	957	10	§	§	PROPN
ftr-363	957	11	527	527	NUM
ftr-363	957	12	and	and	CCONJ
ftr-363	957	13	the	the	DET
ftr-363	957	14	history	history	NOUN
ftr-363	957	15	leading	lead	VERB
ftr-363	957	16	to	to	ADP
ftr-363	957	17	its	its	PRON
ftr-363	957	18	2011	2011	NUM
ftr-363	957	19	]	]	PUNCT
ftr-363	957	20	transparency	transparency	NOUN
ftr-363	957	21	in	in	ADP
ftr-363	957	22	private	private	ADJ
ftr-363	957	23	collection	collection	NOUN
ftr-363	957	24	of	of	ADP
ftr-363	957	25	federal	federal	ADJ
ftr-363	957	26	taxes	taxis	NOUN
ftr-363	957	27	803	803	NUM
ftr-363	957	28	limited	limit	VERB
ftr-363	957	29	as	as	ADP
ftr-363	957	30	unconstitutional	unconstitutional	ADJ
ftr-363	957	31	some	some	PRON
ftr-363	957	32	of	of	ADP
ftr-363	957	33	the	the	DET
ftr-363	957	34	reporting	reporting	NOUN
ftr-363	957	35	requirements	requirement	NOUN
ftr-363	957	36	of	of	ADP
ftr-363	957	37	the	the	DET
ftr-363	957	38	federal	federal	ADJ
ftr-363	957	39	election	election	NOUN
ftr-363	957	40	campaign	campaign	NOUN
ftr-363	957	41	act	act	NOUN
ftr-363	957	42	of	of	ADP
ftr-363	957	43	1971	1971	NUM
ftr-363	957	44	(	(	PUNCT
ftr-363	957	45	feca),178	feca),178	PROPN
ftr-363	957	46	congress	congress	PROPN
ftr-363	957	47	relied	rely	VERB
ftr-363	957	48	on	on	ADP
ftr-363	957	49	section	section	NOUN
ftr-363	957	50	6104	6104	NUM
ftr-363	957	51	as	as	ADP
ftr-363	957	52	a	a	DET
ftr-363	957	53	mechanism	mechanism	NOUN
ftr-363	957	54	for	for	ADP
ftr-363	957	55	shining	shine	VERB
ftr-363	957	56	light	light	NOUN
ftr-363	957	57	on	on	ADP
ftr-363	957	58	those	those	PRON
ftr-363	957	59	who	who	PRON
ftr-363	957	60	stood	stand	VERB
ftr-363	957	61	behind	behind	ADP
ftr-363	957	62	the	the	DET
ftr-363	957	63	curtain	curtain	NOUN
ftr-363	957	64	of	of	ADP
ftr-363	957	65	political	political	ADJ
ftr-363	957	66	organizations	organization	NOUN
ftr-363	957	67	.	.	PUNCT
ftr-363	958	1	this	this	DET
ftr-363	958	2	use	use	NOUN
ftr-363	958	3	of	of	ADP
ftr-363	958	4	section	section	NOUN
ftr-363	958	5	6104	6104	NUM
ftr-363	958	6	served	serve	VERB
ftr-363	958	7	more	more	ADV
ftr-363	958	8	to	to	PART
ftr-363	958	9	benefit	benefit	VERB
ftr-363	958	10	campaign	campaign	NOUN
ftr-363	958	11	finance	finance	NOUN
ftr-363	958	12	law	law	NOUN
ftr-363	958	13	than	than	SCONJ
ftr-363	958	14	to	to	PART
ftr-363	958	15	promote	promote	VERB
ftr-363	958	16	tax	tax	NOUN
ftr-363	958	17	disclosure.179	disclosure.179	NOUN
ftr-363	958	18	using	use	VERB
ftr-363	958	19	section	section	NOUN
ftr-363	958	20	6104	6104	NUM
ftr-363	958	21	and	and	CCONJ
ftr-363	958	22	section	section	NOUN
ftr-363	958	23	527(j	527(j	PROPN
ftr-363	958	24	)	)	PUNCT
ftr-363	958	25	to	to	PART
ftr-363	958	26	publicly	publicly	ADV
ftr-363	958	27	name	name	VERB
ftr-363	958	28	donors	donor	NOUN
ftr-363	958	29	to	to	ADP
ftr-363	958	30	political	political	ADJ
ftr-363	958	31	organizations	organization	NOUN
ftr-363	958	32	stands	stand	VERB
ftr-363	958	33	in	in	ADP
ftr-363	958	34	contrast	contrast	NOUN
ftr-363	958	35	to	to	ADP
ftr-363	958	36	the	the	DET
ftr-363	958	37	shielding	shielding	NOUN
ftr-363	958	38	of	of	ADP
ftr-363	958	39	donors	donor	NOUN
ftr-363	958	40	to	to	PART
ftr-363	958	41	section	section	VERB
ftr-363	958	42	501	501	NUM
ftr-363	958	43	organizations	organization	NOUN
ftr-363	958	44	by	by	ADP
ftr-363	958	45	section	section	NOUN
ftr-363	958	46	6104.180	6104.180	NUM
ftr-363	958	47	while	while	SCONJ
ftr-363	958	48	the	the	DET
ftr-363	958	49	information	information	NOUN
ftr-363	958	50	disclosure	disclosure	VERB
ftr-363	958	51	with	with	ADP
ftr-363	958	52	respect	respect	NOUN
ftr-363	958	53	to	to	ADP
ftr-363	958	54	political	political	ADJ
ftr-363	958	55	organizations	organization	NOUN
ftr-363	958	56	that	that	PRON
ftr-363	958	57	occurs	occur	VERB
ftr-363	958	58	under	under	ADP
ftr-363	958	59	section	section	NOUN
ftr-363	958	60	6104	6104	NUM
ftr-363	958	61	differs	differ	VERB
ftr-363	958	62	significantly	significantly	ADV
ftr-363	958	63	from	from	ADP
ftr-363	958	64	the	the	DET
ftr-363	958	65	disclosure	disclosure	NOUN
ftr-363	958	66	of	of	ADP
ftr-363	958	67	information	information	NOUN
ftr-363	958	68	about	about	ADP
ftr-363	958	69	collected	collect	VERB
ftr-363	958	70	taxes	taxis	NOUN
ftr-363	958	71	proposed	propose	VERB
ftr-363	958	72	in	in	ADP
ftr-363	958	73	this	this	DET
ftr-363	958	74	article	article	NOUN
ftr-363	958	75	,	,	PUNCT
ftr-363	958	76	the	the	DET
ftr-363	958	77	use	use	NOUN
ftr-363	958	78	of	of	ADP
ftr-363	958	79	section	section	NOUN
ftr-363	958	80	6104	6104	NUM
ftr-363	958	81	for	for	ADP
ftr-363	958	82	the	the	DET
ftr-363	958	83	purpose	purpose	NOUN
ftr-363	958	84	of	of	ADP
ftr-363	958	85	disclosing	disclose	VERB
ftr-363	958	86	donations	donation	NOUN
ftr-363	958	87	and	and	CCONJ
ftr-363	958	88	expenditure	expenditure	NOUN
ftr-363	958	89	information	information	NOUN
ftr-363	958	90	of	of	ADP
ftr-363	958	91	political	political	ADJ
ftr-363	958	92	organizations	organization	NOUN
ftr-363	958	93	demonstrates	demonstrate	VERB
ftr-363	958	94	that	that	SCONJ
ftr-363	958	95	section	section	NOUN
ftr-363	958	96	6104	6104	NUM
ftr-363	958	97	does	do	AUX
ftr-363	958	98	not	not	PART
ftr-363	958	99	exist	exist	VERB
ftr-363	958	100	solely	solely	ADV
ftr-363	958	101	to	to	PART
ftr-363	958	102	shine	shine	VERB
ftr-363	958	103	a	a	DET
ftr-363	958	104	light	light	NOUN
ftr-363	958	105	on	on	ADP
ftr-363	958	106	charities	charity	NOUN
ftr-363	958	107	.	.	PUNCT
ftr-363	959	1	here	here	ADV
ftr-363	959	2	,	,	PUNCT
ftr-363	959	3	congress	congress	PROPN
ftr-363	959	4	used	use	VERB
ftr-363	959	5	it	it	PRON
ftr-363	959	6	for	for	ADP
ftr-363	959	7	primarily	primarily	ADV
ftr-363	959	8	a	a	DET
ftr-363	959	9	non	non	ADJ
ftr-363	959	10	-	-	ADJ
ftr-363	959	11	tax	tax	ADJ
ftr-363	959	12	purpose	purpose	NOUN
ftr-363	959	13	.	.	PUNCT
ftr-363	960	1	another	another	DET
ftr-363	960	2	possible	possible	ADJ
ftr-363	960	3	reason	reason	NOUN
ftr-363	960	4	cited	cite	VERB
ftr-363	960	5	by	by	ADP
ftr-363	960	6	the	the	DET
ftr-363	960	7	jct	jct	PROPN
ftr-363	960	8	report	report	PROPN
ftr-363	960	9	as	as	ADP
ftr-363	960	10	a	a	DET
ftr-363	960	11	basis	basis	NOUN
ftr-363	960	12	for	for	ADP
ftr-363	960	13	publication	publication	NOUN
ftr-363	960	14	of	of	ADP
ftr-363	960	15	the	the	DET
ftr-363	960	16	tax	tax	NOUN
ftr-363	960	17	information	information	NOUN
ftr-363	960	18	of	of	ADP
ftr-363	960	19	tax	tax	NOUN
ftr-363	960	20	-	-	PUNCT
ftr-363	960	21	exempt	exempt	ADJ
ftr-363	960	22	organizations	organization	NOUN
ftr-363	960	23	is	be	AUX
ftr-363	960	24	the	the	DET
ftr-363	960	25	fact	fact	NOUN
ftr-363	960	26	that	that	SCONJ
ftr-363	960	27	these	these	DET
ftr-363	960	28	organizations	organization	NOUN
ftr-363	960	29	often	often	ADV
ftr-363	960	30	fill	fill	VERB
ftr-363	960	31	a	a	DET
ftr-363	960	32	void	void	NOUN
ftr-363	960	33	that	that	SCONJ
ftr-363	960	34	a	a	DET
ftr-363	960	35	government	government	NOUN
ftr-363	960	36	organization	organization	NOUN
ftr-363	960	37	would	would	AUX
ftr-363	960	38	otherwise	otherwise	ADV
ftr-363	960	39	fill	fill	VERB
ftr-363	960	40	.	.	PUNCT
ftr-363	961	1	the	the	DET
ftr-363	961	2	governmental	governmental	ADJ
ftr-363	961	3	nature	nature	NOUN
ftr-363	961	4	of	of	ADP
ftr-363	961	5	the	the	DET
ftr-363	961	6	operation	operation	NOUN
ftr-363	961	7	of	of	ADP
ftr-363	961	8	these	these	DET
ftr-363	961	9	tax	tax	NOUN
ftr-363	961	10	-	-	PUNCT
ftr-363	961	11	exempt	exempt	ADJ
ftr-363	961	12	inclusion	inclusion	NOUN
ftr-363	961	13	in	in	ADP
ftr-363	961	14	the	the	DET
ftr-363	961	15	list	list	NOUN
ftr-363	961	16	of	of	ADP
ftr-363	961	17	organizations	organization	NOUN
ftr-363	961	18	subject	subject	ADJ
ftr-363	961	19	to	to	ADP
ftr-363	961	20	the	the	DET
ftr-363	961	21	disclosure	disclosure	NOUN
ftr-363	961	22	rules	rule	NOUN
ftr-363	961	23	of	of	ADP
ftr-363	961	24	irc	irc	PROPN
ftr-363	961	25	§	§	PROPN
ftr-363	961	26	6104	6104	NUM
ftr-363	961	27	,	,	PUNCT
ftr-363	961	28	see	see	VERB
ftr-363	961	29	donald	donald	PROPN
ftr-363	961	30	b.	b.	PROPN
ftr-363	961	31	tobin	tobin	PROPN
ftr-363	961	32	,	,	PUNCT
ftr-363	961	33	anonymous	anonymous	ADJ
ftr-363	961	34	speech	speech	NOUN
ftr-363	961	35	and	and	CCONJ
ftr-363	961	36	section	section	NOUN
ftr-363	961	37	527	527	NUM
ftr-363	961	38	of	of	ADP
ftr-363	961	39	the	the	DET
ftr-363	961	40	internal	internal	ADJ
ftr-363	961	41	revenue	revenue	NOUN
ftr-363	961	42	code	code	NOUN
ftr-363	961	43	,	,	PUNCT
ftr-363	961	44	37	37	NUM
ftr-363	961	45	ga	ga	PROPN
ftr-363	961	46	.	.	PROPN
ftr-363	961	47	l.	l.	PROPN
ftr-363	961	48	rev	rev	PROPN
ftr-363	961	49	.	.	PROPN
ftr-363	961	50	611	611	NUM
ftr-363	961	51	(	(	PUNCT
ftr-363	961	52	2003	2003	NUM
ftr-363	961	53	)	)	PUNCT
ftr-363	961	54	.	.	PUNCT
ftr-363	962	1	the	the	DET
ftr-363	962	2	political	political	ADJ
ftr-363	962	3	organization	organization	NOUN
ftr-363	962	4	provision	provision	NOUN
ftr-363	962	5	of	of	ADP
ftr-363	962	6	section	section	NOUN
ftr-363	962	7	527	527	NUM
ftr-363	962	8	came	come	VERB
ftr-363	962	9	into	into	ADP
ftr-363	962	10	existence	existence	NOUN
ftr-363	962	11	in	in	ADP
ftr-363	962	12	1974	1974	NUM
ftr-363	962	13	as	as	ADP
ftr-363	962	14	recognition	recognition	NOUN
ftr-363	962	15	that	that	SCONJ
ftr-363	962	16	organizations	organization	NOUN
ftr-363	962	17	engaged	engage	VERB
ftr-363	962	18	strictly	strictly	ADV
ftr-363	962	19	in	in	ADP
ftr-363	962	20	political	political	ADJ
ftr-363	962	21	activity	activity	NOUN
ftr-363	962	22	did	do	AUX
ftr-363	962	23	not	not	PART
ftr-363	962	24	fit	fit	VERB
ftr-363	962	25	under	under	ADP
ftr-363	962	26	irc	irc	PROPN
ftr-363	962	27	§	§	PROPN
ftr-363	962	28	501	501	NUM
ftr-363	962	29	,	,	PUNCT
ftr-363	962	30	but	but	CCONJ
ftr-363	962	31	were	be	AUX
ftr-363	962	32	also	also	ADV
ftr-363	962	33	not	not	PART
ftr-363	962	34	traditional	traditional	ADJ
ftr-363	962	35	taxable	taxable	ADJ
ftr-363	962	36	entities	entity	NOUN
ftr-363	962	37	.	.	PUNCT
ftr-363	963	1	by	by	ADP
ftr-363	963	2	2000	2000	NUM
ftr-363	963	3	these	these	DET
ftr-363	963	4	organizations	organization	NOUN
ftr-363	963	5	had	have	AUX
ftr-363	963	6	morphed	morph	VERB
ftr-363	963	7	into	into	ADP
ftr-363	963	8	something	something	PRON
ftr-363	963	9	very	very	ADV
ftr-363	963	10	different	different	ADJ
ftr-363	963	11	than	than	SCONJ
ftr-363	963	12	congress	congress	PROPN
ftr-363	963	13	initially	initially	ADV
ftr-363	963	14	envisioned	envision	VERB
ftr-363	963	15	.	.	PUNCT
ftr-363	964	1	178	178	NUM
ftr-363	964	2	.	.	PUNCT
ftr-363	965	1	see	see	VERB
ftr-363	965	2	buckley	buckley	PROPN
ftr-363	965	3	v.	v.	PROPN
ftr-363	965	4	valeo	valeo	PROPN
ftr-363	965	5	,	,	PUNCT
ftr-363	965	6	424	424	NUM
ftr-363	965	7	u.s	u.s	PROPN
ftr-363	965	8	.	.	PROPN
ftr-363	965	9	1	1	NUM
ftr-363	965	10	(	(	PUNCT
ftr-363	965	11	1976	1976	NUM
ftr-363	965	12	)	)	PUNCT
ftr-363	965	13	.	.	PUNCT
ftr-363	966	1	179	179	NUM
ftr-363	966	2	.	.	PUNCT
ftr-363	967	1	senator	senator	PROPN
ftr-363	967	2	lieberman	lieberman	PROPN
ftr-363	967	3	,	,	PUNCT
ftr-363	967	4	a	a	DET
ftr-363	967	5	sponsor	sponsor	NOUN
ftr-363	967	6	of	of	ADP
ftr-363	967	7	the	the	DET
ftr-363	967	8	changes	change	NOUN
ftr-363	967	9	to	to	ADP
ftr-363	967	10	§	§	PROPN
ftr-363	967	11	§	§	PROPN
ftr-363	967	12	527	527	NUM
ftr-363	967	13	and	and	CCONJ
ftr-363	967	14	6104	6104	NUM
ftr-363	967	15	to	to	PART
ftr-363	967	16	permit	permit	VERB
ftr-363	967	17	disclosure	disclosure	NOUN
ftr-363	967	18	of	of	ADP
ftr-363	967	19	information	information	NOUN
ftr-363	967	20	about	about	ADP
ftr-363	967	21	the	the	DET
ftr-363	967	22	political	political	ADJ
ftr-363	967	23	organizations	organization	NOUN
ftr-363	967	24	stated	state	VERB
ftr-363	967	25	:	:	PUNCT
ftr-363	967	26	“	"	PUNCT
ftr-363	967	27	none	none	NOUN
ftr-363	967	28	of	of	ADP
ftr-363	967	29	us	we	PRON
ftr-363	967	30	should	should	AUX
ftr-363	967	31	doubt	doubt	VERB
ftr-363	967	32	that	that	SCONJ
ftr-363	967	33	the	the	DET
ftr-363	967	34	proliferation	proliferation	NOUN
ftr-363	967	35	of	of	ADP
ftr-363	967	36	these	these	DET
ftr-363	967	37	groups	group	NOUN
ftr-363	967	38	—	—	PUNCT
ftr-363	967	39	with	with	ADP
ftr-363	967	40	their	their	PRON
ftr-363	967	41	potential	potential	NOUN
ftr-363	967	42	to	to	PART
ftr-363	967	43	serve	serve	VERB
ftr-363	967	44	as	as	ADP
ftr-363	967	45	secret	secret	ADJ
ftr-363	967	46	slush	slush	NOUN
ftr-363	967	47	funds	fund	NOUN
ftr-363	967	48	for	for	ADP
ftr-363	967	49	candidates	candidate	NOUN
ftr-363	967	50	and	and	CCONJ
ftr-363	967	51	parties	party	NOUN
ftr-363	967	52	,	,	PUNCT
ftr-363	967	53	their	their	PRON
ftr-363	967	54	ability	ability	NOUN
ftr-363	967	55	to	to	PART
ftr-363	967	56	run	run	VERB
ftr-363	967	57	difficult	difficult	ADJ
ftr-363	967	58	-	-	PUNCT
ftr-363	967	59	to	to	ADP
ftr-363	967	60	-	-	PUNCT
ftr-363	967	61	trace	trace	NOUN
ftr-363	967	62	attack	attack	NOUN
ftr-363	967	63	ads	ad	NOUN
ftr-363	967	64	,	,	PUNCT
ftr-363	967	65	and	and	CCONJ
ftr-363	967	66	their	their	PRON
ftr-363	967	67	promise	promise	NOUN
ftr-363	967	68	of	of	ADP
ftr-363	967	69	anonymity	anonymity	NOUN
ftr-363	967	70	to	to	ADP
ftr-363	967	71	those	those	PRON
ftr-363	967	72	seeking	seek	VERB
ftr-363	967	73	to	to	PART
ftr-363	967	74	spend	spend	VERB
ftr-363	967	75	huge	huge	ADJ
ftr-363	967	76	amounts	amount	NOUN
ftr-363	967	77	of	of	ADP
ftr-363	967	78	money	money	NOUN
ftr-363	967	79	to	to	PART
ftr-363	967	80	influence	influence	VERB
ftr-363	967	81	our	our	PRON
ftr-363	967	82	elections	election	NOUN
ftr-363	967	83	—	—	PUNCT
ftr-363	967	84	poses	pose	VERB
ftr-363	967	85	a	a	DET
ftr-363	967	86	real	real	ADJ
ftr-363	967	87	and	and	CCONJ
ftr-363	967	88	significant	significant	ADJ
ftr-363	967	89	threat	threat	NOUN
ftr-363	967	90	to	to	ADP
ftr-363	967	91	the	the	DET
ftr-363	967	92	integrity	integrity	NOUN
ftr-363	967	93	and	and	CCONJ
ftr-363	967	94	fairness	fairness	NOUN
ftr-363	967	95	of	of	ADP
ftr-363	967	96	our	our	PRON
ftr-363	967	97	elections	election	NOUN
ftr-363	967	98	.	.	PUNCT
ftr-363	967	99	”	"	PUNCT
ftr-363	968	1	146	146	NUM
ftr-363	968	2	cong	cong	NOUN
ftr-363	968	3	.	.	PUNCT
ftr-363	969	1	rec	rec	PROPN
ftr-363	969	2	.	.	PUNCT
ftr-363	970	1	s5995	s5995	PROPN
ftr-363	970	2	(	(	PUNCT
ftr-363	970	3	daily	daily	PROPN
ftr-363	970	4	ed	ed	NOUN
ftr-363	970	5	.	.	PUNCT
ftr-363	971	1	june	june	PROPN
ftr-363	971	2	28	28	NUM
ftr-363	971	3	,	,	PUNCT
ftr-363	971	4	2000	2000	NUM
ftr-363	971	5	)	)	PUNCT
ftr-363	971	6	(	(	PUNCT
ftr-363	971	7	statement	statement	NOUN
ftr-363	971	8	of	of	ADP
ftr-363	971	9	sen	sen	PROPN
ftr-363	971	10	.	.	PROPN
ftr-363	971	11	lieberman	lieberman	PROPN
ftr-363	971	12	)	)	PUNCT
ftr-363	971	13	.	.	PUNCT
ftr-363	972	1	180	180	NUM
ftr-363	972	2	.	.	PUNCT
ftr-363	973	1	some	some	PRON
ftr-363	973	2	have	have	AUX
ftr-363	973	3	criticized	criticize	VERB
ftr-363	973	4	this	this	DET
ftr-363	973	5	distinction	distinction	NOUN
ftr-363	973	6	,	,	PUNCT
ftr-363	973	7	arguing	argue	VERB
ftr-363	973	8	that	that	SCONJ
ftr-363	973	9	some	some	DET
ftr-363	973	10	501(c	501(c	NOUN
ftr-363	973	11	)	)	PUNCT
ftr-363	973	12	organizations	organization	NOUN
ftr-363	973	13	can	can	AUX
ftr-363	973	14	engage	engage	VERB
ftr-363	973	15	in	in	ADP
ftr-363	973	16	limited	limited	ADJ
ftr-363	973	17	political	political	ADJ
ftr-363	973	18	activity	activity	NOUN
ftr-363	973	19	and	and	CCONJ
ftr-363	973	20	the	the	DET
ftr-363	973	21	inability	inability	NOUN
ftr-363	973	22	to	to	PART
ftr-363	973	23	see	see	VERB
ftr-363	973	24	the	the	DET
ftr-363	973	25	donors	donor	NOUN
ftr-363	973	26	of	of	ADP
ftr-363	973	27	those	those	DET
ftr-363	973	28	organizations	organization	NOUN
ftr-363	973	29	leaves	leave	VERB
ftr-363	973	30	the	the	DET
ftr-363	973	31	public	public	NOUN
ftr-363	973	32	in	in	ADP
ftr-363	973	33	the	the	DET
ftr-363	973	34	same	same	ADJ
ftr-363	973	35	place	place	NOUN
ftr-363	973	36	it	it	PRON
ftr-363	973	37	was	be	AUX
ftr-363	973	38	before	before	ADP
ftr-363	973	39	irc	irc	PROPN
ftr-363	973	40	§	§	PROPN
ftr-363	973	41	6104	6104	NUM
ftr-363	973	42	required	require	VERB
ftr-363	973	43	publication	publication	NOUN
ftr-363	973	44	of	of	ADP
ftr-363	973	45	the	the	DET
ftr-363	973	46	donors	donor	NOUN
ftr-363	973	47	of	of	ADP
ftr-363	973	48	political	political	ADJ
ftr-363	973	49	organizations	organization	NOUN
ftr-363	973	50	.	.	PUNCT
ftr-363	974	1	see	see	VERB
ftr-363	974	2	recent	recent	ADJ
ftr-363	974	3	legislation	legislation	NOUN
ftr-363	974	4	:	:	PUNCT
ftr-363	974	5	campaign	campaign	NOUN
ftr-363	974	6	finance	finance	NOUN
ftr-363	974	7	reform	reform	NOUN
ftr-363	974	8	–	–	PUNCT
ftr-363	974	9	issue	issue	NOUN
ftr-363	974	10	advocacy	advocacy	NOUN
ftr-363	974	11	organizations	organization	NOUN
ftr-363	974	12	–	–	PUNCT
ftr-363	974	13	congress	congress	PROPN
ftr-363	974	14	mandates	mandate	VERB
ftr-363	974	15	contributions	contribution	NOUN
ftr-363	974	16	and	and	CCONJ
ftr-363	974	17	expenditure	expenditure	NOUN
ftr-363	974	18	requirements	requirement	NOUN
ftr-363	974	19	for	for	ADP
ftr-363	974	20	section	section	NOUN
ftr-363	974	21	527	527	NUM
ftr-363	974	22	organizations	organization	NOUN
ftr-363	974	23	,	,	PUNCT
ftr-363	974	24	114	114	NUM
ftr-363	974	25	harv	harv	NOUN
ftr-363	974	26	.	.	PUNCT
ftr-363	975	1	l.	l.	PROPN
ftr-363	975	2	rev	rev	PROPN
ftr-363	975	3	.	.	PROPN
ftr-363	975	4	2209	2209	NUM
ftr-363	975	5	(	(	PUNCT
ftr-363	975	6	2001	2001	NUM
ftr-363	975	7	)	)	PUNCT
ftr-363	975	8	,	,	PUNCT
ftr-363	975	9	and	and	CCONJ
ftr-363	975	10	note	note	VERB
ftr-363	975	11	,	,	PUNCT
ftr-363	975	12	the	the	DET
ftr-363	975	13	political	political	ADJ
ftr-363	975	14	activity	activity	NOUN
ftr-363	975	15	of	of	ADP
ftr-363	975	16	think	think	NOUN
ftr-363	975	17	tanks	tank	NOUN
ftr-363	975	18	:	:	PUNCT
ftr-363	975	19	the	the	DET
ftr-363	975	20	case	case	NOUN
ftr-363	975	21	for	for	ADP
ftr-363	975	22	mandatory	mandatory	ADJ
ftr-363	975	23	contributor	contributor	NOUN
ftr-363	975	24	disclosure	disclosure	NOUN
ftr-363	975	25	,	,	PUNCT
ftr-363	975	26	115	115	NUM
ftr-363	975	27	harv	harv	NOUN
ftr-363	975	28	.	.	PUNCT
ftr-363	976	1	l.	l.	PROPN
ftr-363	976	2	rev	rev	PROPN
ftr-363	976	3	.	.	PROPN
ftr-363	976	4	1502	1502	NUM
ftr-363	976	5	(	(	PUNCT
ftr-363	976	6	2002	2002	NUM
ftr-363	976	7	)	)	PUNCT
ftr-363	976	8	.	.	PUNCT
ftr-363	977	1	804	804	NUM
ftr-363	977	2	florida	florida	PROPN
ftr-363	977	3	tax	tax	NOUN
ftr-363	977	4	review	review	NOUN
ftr-363	977	5	[	[	X
ftr-363	977	6	vol	vol	NOUN
ftr-363	977	7	.	.	PUNCT
ftr-363	978	1	10:10	10:10	NUM
ftr-363	978	2	organizations	organization	NOUN
ftr-363	978	3	provides	provide	VERB
ftr-363	978	4	a	a	DET
ftr-363	978	5	reason	reason	NOUN
ftr-363	978	6	for	for	ADP
ftr-363	978	7	opening	opening	NOUN
ftr-363	978	8	up	up	ADP
ftr-363	978	9	their	their	PRON
ftr-363	978	10	records	record	NOUN
ftr-363	978	11	,	,	PUNCT
ftr-363	978	12	just	just	ADV
ftr-363	978	13	as	as	SCONJ
ftr-363	978	14	the	the	DET
ftr-363	978	15	records	record	NOUN
ftr-363	978	16	of	of	ADP
ftr-363	978	17	the	the	DET
ftr-363	978	18	government	government	NOUN
ftr-363	978	19	are	be	AUX
ftr-363	978	20	accessible	accessible	ADJ
ftr-363	978	21	to	to	PART
ftr-363	978	22	all.181	all.181	VERB
ftr-363	978	23	the	the	DET
ftr-363	978	24	jct	jct	PROPN
ftr-363	978	25	report	report	NOUN
ftr-363	978	26	contained	contain	VERB
ftr-363	978	27	a	a	DET
ftr-363	978	28	quote	quote	NOUN
ftr-363	978	29	from	from	ADP
ftr-363	978	30	senator	senator	PROPN
ftr-363	978	31	carl	carl	PROPN
ftr-363	978	32	curtis	curtis	PROPN
ftr-363	978	33	made	make	VERB
ftr-363	978	34	in	in	ADP
ftr-363	978	35	1969	1969	NUM
ftr-363	978	36	during	during	ADP
ftr-363	978	37	the	the	DET
ftr-363	978	38	legislative	legislative	ADJ
ftr-363	978	39	debates	debate	NOUN
ftr-363	978	40	that	that	PRON
ftr-363	978	41	led	lead	VERB
ftr-363	978	42	to	to	ADP
ftr-363	978	43	significant	significant	ADJ
ftr-363	978	44	overhaul	overhaul	NOUN
ftr-363	978	45	and	and	CCONJ
ftr-363	978	46	restructuring	restructuring	NOUN
ftr-363	978	47	of	of	ADP
ftr-363	978	48	the	the	DET
ftr-363	978	49	tax	tax	NOUN
ftr-363	978	50	-	-	PUNCT
ftr-363	978	51	exempt	exempt	ADJ
ftr-363	978	52	sections	section	NOUN
ftr-363	978	53	of	of	ADP
ftr-363	978	54	the	the	DET
ftr-363	978	55	internal	internal	ADJ
ftr-363	978	56	revenue	revenue	NOUN
ftr-363	978	57	code	code	NOUN
ftr-363	978	58	.	.	PUNCT
ftr-363	979	1	the	the	DET
ftr-363	979	2	language	language	NOUN
ftr-363	979	3	used	use	VERB
ftr-363	979	4	by	by	ADP
ftr-363	979	5	senator	senator	PROPN
ftr-363	979	6	curtis	curtis	PROPN
ftr-363	979	7	provides	provide	VERB
ftr-363	979	8	a	a	DET
ftr-363	979	9	powerful	powerful	ADJ
ftr-363	979	10	argument	argument	NOUN
ftr-363	979	11	for	for	ADP
ftr-363	979	12	placing	place	VERB
ftr-363	979	13	the	the	DET
ftr-363	979	14	returns	return	NOUN
ftr-363	979	15	of	of	ADP
ftr-363	979	16	collected	collect	VERB
ftr-363	979	17	taxes	taxis	NOUN
ftr-363	979	18	into	into	ADP
ftr-363	979	19	the	the	DET
ftr-363	979	20	same	same	ADJ
ftr-363	979	21	category	category	NOUN
ftr-363	979	22	as	as	ADP
ftr-363	979	23	tax	tax	NOUN
ftr-363	979	24	-	-	PUNCT
ftr-363	979	25	exempt	exempt	ADJ
ftr-363	979	26	returns	return	NOUN
ftr-363	979	27	:	:	PUNCT
ftr-363	980	1	[	[	X
ftr-363	980	2	t]ax	t]ax	PRON
ftr-363	980	3	exemption	exemption	NOUN
ftr-363	980	4	is	be	AUX
ftr-363	980	5	a	a	DET
ftr-363	980	6	high	high	ADJ
ftr-363	980	7	privilege	privilege	NOUN
ftr-363	980	8	.	.	PUNCT
ftr-363	981	1	i	i	PRON
ftr-363	981	2	believe	believe	VERB
ftr-363	981	3	the	the	DET
ftr-363	981	4	operation	operation	NOUN
ftr-363	981	5	of	of	ADP
ftr-363	981	6	a	a	DET
ftr-363	981	7	tax	tax	NOUN
ftr-363	981	8	-	-	PUNCT
ftr-363	981	9	exempt	exempt	ADJ
ftr-363	981	10	foundation	foundation	NOUN
ftr-363	981	11	is	be	AUX
ftr-363	981	12	public	public	ADJ
ftr-363	981	13	trust	trust	NOUN
ftr-363	981	14	;	;	PUNCT
ftr-363	981	15	and	and	CCONJ
ftr-363	981	16	starting	start	VERB
ftr-363	981	17	from	from	ADP
ftr-363	981	18	the	the	DET
ftr-363	981	19	premise	premise	NOUN
ftr-363	981	20	,	,	PUNCT
ftr-363	981	21	i	i	PRON
ftr-363	981	22	believe	believe	VERB
ftr-363	981	23	that	that	SCONJ
ftr-363	981	24	all	all	DET
ftr-363	981	25	the	the	DET
ftr-363	981	26	business	business	NOUN
ftr-363	981	27	,	,	PUNCT
ftr-363	981	28	all	all	DET
ftr-363	981	29	the	the	DET
ftr-363	981	30	transactions	transaction	NOUN
ftr-363	981	31	,	,	PUNCT
ftr-363	981	32	all	all	DET
ftr-363	981	33	the	the	DET
ftr-363	981	34	receipts	receipt	NOUN
ftr-363	981	35	,	,	PUNCT
ftr-363	981	36	all	all	DET
ftr-363	981	37	the	the	DET
ftr-363	981	38	investments	investment	NOUN
ftr-363	981	39	,	,	PUNCT
ftr-363	981	40	all	all	DET
ftr-363	981	41	the	the	DET
ftr-363	981	42	grants	grant	NOUN
ftr-363	981	43	and	and	CCONJ
ftr-363	981	44	all	all	DET
ftr-363	981	45	contributions	contribution	NOUN
ftr-363	981	46	made	make	VERB
ftr-363	981	47	by	by	ADP
ftr-363	981	48	the	the	DET
ftr-363	981	49	foundation	foundation	NOUN
ftr-363	981	50	to	to	ADP
ftr-363	981	51	individuals	individual	NOUN
ftr-363	981	52	or	or	CCONJ
ftr-363	981	53	to	to	ADP
ftr-363	981	54	institutions	institution	NOUN
ftr-363	981	55	,	,	PUNCT
ftr-363	981	56	are	be	AUX
ftr-363	981	57	of	of	ADP
ftr-363	981	58	public	public	ADJ
ftr-363	981	59	concern	concern	NOUN
ftr-363	981	60	.	.	PUNCT
ftr-363	982	1	(	(	PUNCT
ftr-363	982	2	emphasis	emphasis	NOUN
ftr-363	982	3	added)182	added)182	PROPN
ftr-363	982	4	this	this	PRON
ftr-363	982	5	quote	quote	INTJ
ftr-363	982	6	helps	help	VERB
ftr-363	982	7	to	to	PART
ftr-363	982	8	tie	tie	VERB
ftr-363	982	9	the	the	DET
ftr-363	982	10	returns	return	NOUN
ftr-363	982	11	of	of	ADP
ftr-363	982	12	tax	tax	NOUN
ftr-363	982	13	-	-	PUNCT
ftr-363	982	14	exempt	exempt	ADJ
ftr-363	982	15	organizations	organization	NOUN
ftr-363	982	16	and	and	CCONJ
ftr-363	982	17	the	the	DET
ftr-363	982	18	policy	policy	NOUN
ftr-363	982	19	driving	drive	VERB
ftr-363	982	20	their	their	PRON
ftr-363	982	21	disclosure	disclosure	NOUN
ftr-363	982	22	with	with	ADP
ftr-363	982	23	the	the	DET
ftr-363	982	24	returns	return	NOUN
ftr-363	982	25	reporting	report	VERB
ftr-363	982	26	collected	collect	VERB
ftr-363	982	27	taxes	taxis	NOUN
ftr-363	982	28	.	.	PUNCT
ftr-363	983	1	senator	senator	PROPN
ftr-363	983	2	curtis	curtis	PROPN
ftr-363	983	3	’	'	PUNCT
ftr-363	983	4	use	use	NOUN
ftr-363	983	5	of	of	ADP
ftr-363	983	6	the	the	DET
ftr-363	983	7	term	term	NOUN
ftr-363	983	8	“	"	PUNCT
ftr-363	983	9	public	public	ADJ
ftr-363	983	10	trust	trust	NOUN
ftr-363	983	11	”	"	PUNCT
ftr-363	983	12	very	very	ADV
ftr-363	983	13	accurately	accurately	ADV
ftr-363	983	14	describes	describe	VERB
ftr-363	983	15	the	the	DET
ftr-363	983	16	effect	effect	NOUN
ftr-363	983	17	of	of	ADP
ftr-363	983	18	section	section	NOUN
ftr-363	983	19	7501.183	7501.183	NUM
ftr-363	983	20	that	that	DET
ftr-363	983	21	statute	statute	NOUN
ftr-363	983	22	provides	provide	VERB
ftr-363	983	23	,	,	PUNCT
ftr-363	983	24	in	in	ADP
ftr-363	983	25	part	part	NOUN
ftr-363	983	26	,	,	PUNCT
ftr-363	983	27	that	that	SCONJ
ftr-363	983	28	“	"	PUNCT
ftr-363	983	29	[	[	X
ftr-363	983	30	w]henever	w]henever	ADP
ftr-363	983	31	any	any	DET
ftr-363	983	32	181	181	NUM
ftr-363	983	33	.	.	PUNCT
ftr-363	984	1	jct	jct	PROPN
ftr-363	984	2	report	report	PROPN
ftr-363	984	3	(	(	PUNCT
ftr-363	984	4	vol	vol	NOUN
ftr-363	984	5	.	.	PUNCT
ftr-363	984	6	ii	ii	PROPN
ftr-363	984	7	)	)	PUNCT
ftr-363	984	8	,	,	PUNCT
ftr-363	984	9	supra	supra	PROPN
ftr-363	984	10	note	note	NOUN
ftr-363	984	11	12	12	NUM
ftr-363	984	12	,	,	PUNCT
ftr-363	984	13	at	at	ADP
ftr-363	984	14	63	63	NUM
ftr-363	984	15	.	.	PUNCT
ftr-363	984	16	182	182	NUM
ftr-363	984	17	.	.	PUNCT
ftr-363	985	1	statement	statement	NOUN
ftr-363	985	2	of	of	ADP
ftr-363	985	3	senator	senator	PROPN
ftr-363	985	4	carl	carl	PROPN
ftr-363	985	5	t.	t.	PROPN
ftr-363	985	6	curtis	curtis	PROPN
ftr-363	985	7	,	,	PUNCT
ftr-363	985	8	cong	cong	PROPN
ftr-363	985	9	.	.	PUNCT
ftr-363	986	1	rec	rec	PROPN
ftr-363	986	2	.	.	PUNCT
ftr-363	987	1	s15646	s15646	PROPN
ftr-363	987	2	(	(	PUNCT
ftr-363	987	3	daily	daily	PROPN
ftr-363	987	4	ed	ed	NOUN
ftr-363	987	5	.	.	PUNCT
ftr-363	988	1	dec	dec	PROPN
ftr-363	988	2	.	.	PROPN
ftr-363	988	3	4	4	NUM
ftr-363	988	4	,	,	PUNCT
ftr-363	988	5	1969	1969	NUM
ftr-363	988	6	)	)	PUNCT
ftr-363	988	7	183	183	NUM
ftr-363	988	8	.	.	PUNCT
ftr-363	989	1	the	the	DET
ftr-363	989	2	language	language	NOUN
ftr-363	989	3	of	of	ADP
ftr-363	989	4	§	§	PROPN
ftr-363	989	5	7501	7501	NUM
ftr-363	989	6	describes	describe	VERB
ftr-363	989	7	what	what	PRON
ftr-363	989	8	can	can	AUX
ftr-363	989	9	fairly	fairly	ADV
ftr-363	989	10	be	be	AUX
ftr-363	989	11	described	describe	VERB
ftr-363	989	12	as	as	ADP
ftr-363	989	13	a	a	DET
ftr-363	989	14	public	public	ADJ
ftr-363	989	15	trust	trust	NOUN
ftr-363	989	16	in	in	ADP
ftr-363	989	17	function	function	NOUN
ftr-363	989	18	but	but	CCONJ
ftr-363	989	19	it	it	PRON
ftr-363	989	20	does	do	AUX
ftr-363	989	21	not	not	PART
ftr-363	989	22	lay	lay	VERB
ftr-363	989	23	out	out	ADP
ftr-363	989	24	the	the	DET
ftr-363	989	25	terms	term	NOUN
ftr-363	989	26	of	of	ADP
ftr-363	989	27	that	that	DET
ftr-363	989	28	trust	trust	NOUN
ftr-363	989	29	.	.	PUNCT
ftr-363	990	1	see	see	VERB
ftr-363	990	2	supra	supra	PROPN
ftr-363	990	3	,	,	PUNCT
ftr-363	990	4	note	note	VERB
ftr-363	990	5	8	8	NUM
ftr-363	990	6	and	and	CCONJ
ftr-363	990	7	accompanying	accompany	VERB
ftr-363	990	8	text	text	NOUN
ftr-363	990	9	.	.	PUNCT
ftr-363	991	1	the	the	DET
ftr-363	991	2	supreme	supreme	PROPN
ftr-363	991	3	court	court	PROPN
ftr-363	991	4	tried	try	VERB
ftr-363	991	5	to	to	PART
ftr-363	991	6	do	do	VERB
ftr-363	991	7	that	that	PRON
ftr-363	991	8	in	in	ADP
ftr-363	991	9	begier	begier	NOUN
ftr-363	991	10	v.	v.	PROPN
ftr-363	991	11	irs	irs	PROPN
ftr-363	991	12	,	,	PUNCT
ftr-363	991	13	496	496	NUM
ftr-363	991	14	u.s	u.s	PROPN
ftr-363	991	15	.	.	PROPN
ftr-363	991	16	53	53	NUM
ftr-363	991	17	(	(	PUNCT
ftr-363	991	18	1990	1990	NUM
ftr-363	991	19	)	)	PUNCT
ftr-363	991	20	.	.	PUNCT
ftr-363	992	1	the	the	DET
ftr-363	992	2	court	court	NOUN
ftr-363	992	3	sought	seek	VERB
ftr-363	992	4	to	to	PART
ftr-363	992	5	describe	describe	VERB
ftr-363	992	6	the	the	DET
ftr-363	992	7	res	re	NOUN
ftr-363	992	8	of	of	ADP
ftr-363	992	9	the	the	DET
ftr-363	992	10	trust	trust	NOUN
ftr-363	992	11	created	create	VERB
ftr-363	992	12	under	under	ADP
ftr-363	992	13	irc	irc	PROPN
ftr-363	992	14	§	§	PROPN
ftr-363	992	15	7501	7501	NUM
ftr-363	992	16	where	where	SCONJ
ftr-363	992	17	the	the	DET
ftr-363	992	18	monies	monie	NOUN
ftr-363	992	19	paid	pay	VERB
ftr-363	992	20	to	to	ADP
ftr-363	992	21	the	the	DET
ftr-363	992	22	irs	irs	PROPN
ftr-363	992	23	for	for	ADP
ftr-363	992	24	the	the	DET
ftr-363	992	25	collected	collect	VERB
ftr-363	992	26	taxes	taxis	NOUN
ftr-363	992	27	came	come	VERB
ftr-363	992	28	from	from	ADP
ftr-363	992	29	the	the	DET
ftr-363	992	30	general	general	ADJ
ftr-363	992	31	account	account	NOUN
ftr-363	992	32	of	of	ADP
ftr-363	992	33	the	the	DET
ftr-363	992	34	entity	entity	NOUN
ftr-363	992	35	that	that	PRON
ftr-363	992	36	collected	collect	VERB
ftr-363	992	37	the	the	DET
ftr-363	992	38	tax	tax	NOUN
ftr-363	992	39	rather	rather	ADV
ftr-363	992	40	than	than	ADP
ftr-363	992	41	from	from	ADP
ftr-363	992	42	a	a	DET
ftr-363	992	43	specifically	specifically	ADV
ftr-363	992	44	designated	designate	VERB
ftr-363	992	45	trust	trust	NOUN
ftr-363	992	46	account	account	NOUN
ftr-363	992	47	.	.	PUNCT
ftr-363	993	1	this	this	DET
ftr-363	993	2	inquiry	inquiry	NOUN
ftr-363	993	3	was	be	AUX
ftr-363	993	4	important	important	ADJ
ftr-363	993	5	because	because	SCONJ
ftr-363	993	6	the	the	DET
ftr-363	993	7	payment	payment	NOUN
ftr-363	993	8	to	to	ADP
ftr-363	993	9	the	the	DET
ftr-363	993	10	irs	irs	PROPN
ftr-363	993	11	came	come	VERB
ftr-363	993	12	less	less	ADJ
ftr-363	993	13	than	than	ADP
ftr-363	993	14	90	90	NUM
ftr-363	993	15	days	day	NOUN
ftr-363	993	16	before	before	ADP
ftr-363	993	17	bankruptcy	bankruptcy	NOUN
ftr-363	993	18	.	.	PUNCT
ftr-363	994	1	if	if	SCONJ
ftr-363	994	2	the	the	DET
ftr-363	994	3	payment	payment	NOUN
ftr-363	994	4	represented	represent	VERB
ftr-363	994	5	trust	trust	NOUN
ftr-363	994	6	funds	fund	NOUN
ftr-363	994	7	held	hold	VERB
ftr-363	994	8	for	for	ADP
ftr-363	994	9	the	the	DET
ftr-363	994	10	united	united	PROPN
ftr-363	994	11	states	states	PROPN
ftr-363	994	12	then	then	ADV
ftr-363	994	13	the	the	DET
ftr-363	994	14	payment	payment	NOUN
ftr-363	994	15	would	would	AUX
ftr-363	994	16	not	not	PART
ftr-363	994	17	get	get	AUX
ftr-363	994	18	pulled	pull	VERB
ftr-363	994	19	back	back	ADV
ftr-363	994	20	into	into	ADP
ftr-363	994	21	the	the	DET
ftr-363	994	22	bankruptcy	bankruptcy	NOUN
ftr-363	994	23	estate	estate	NOUN
ftr-363	994	24	under	under	ADP
ftr-363	994	25	the	the	DET
ftr-363	994	26	preference	preference	NOUN
ftr-363	994	27	rules	rule	NOUN
ftr-363	994	28	.	.	PUNCT
ftr-363	995	1	on	on	ADP
ftr-363	995	2	the	the	DET
ftr-363	995	3	other	other	ADJ
ftr-363	995	4	hand	hand	NOUN
ftr-363	995	5	,	,	PUNCT
ftr-363	995	6	if	if	SCONJ
ftr-363	995	7	the	the	DET
ftr-363	995	8	payment	payment	NOUN
ftr-363	995	9	came	come	VERB
ftr-363	995	10	from	from	ADP
ftr-363	995	11	the	the	DET
ftr-363	995	12	taxpayer	taxpayer	NOUN
ftr-363	995	13	’s	’s	PART
ftr-363	995	14	money	money	NOUN
ftr-363	995	15	rather	rather	ADV
ftr-363	995	16	than	than	ADP
ftr-363	995	17	a	a	DET
ftr-363	995	18	trust	trust	NOUN
ftr-363	995	19	,	,	PUNCT
ftr-363	995	20	then	then	ADV
ftr-363	995	21	a	a	DET
ftr-363	995	22	preference	preference	NOUN
ftr-363	995	23	payment	payment	NOUN
ftr-363	995	24	would	would	AUX
ftr-363	995	25	exist	exist	VERB
ftr-363	995	26	.	.	PUNCT
ftr-363	996	1	the	the	DET
ftr-363	996	2	court	court	NOUN
ftr-363	996	3	held	hold	VERB
ftr-363	996	4	the	the	DET
ftr-363	996	5	receipt	receipt	NOUN
ftr-363	996	6	of	of	ADP
ftr-363	996	7	the	the	DET
ftr-363	996	8	collected	collect	VERB
ftr-363	996	9	taxes	taxis	NOUN
ftr-363	996	10	created	create	VERB
ftr-363	996	11	the	the	DET
ftr-363	996	12	trust	trust	NOUN
ftr-363	996	13	res	re	NOUN
ftr-363	996	14	at	at	ADP
ftr-363	996	15	the	the	DET
ftr-363	996	16	moment	moment	NOUN
ftr-363	996	17	of	of	ADP
ftr-363	996	18	payment	payment	NOUN
ftr-363	996	19	.	.	PUNCT
ftr-363	997	1	the	the	DET
ftr-363	997	2	fact	fact	NOUN
ftr-363	997	3	that	that	SCONJ
ftr-363	997	4	the	the	DET
ftr-363	997	5	funds	fund	NOUN
ftr-363	997	6	were	be	AUX
ftr-363	997	7	held	hold	VERB
ftr-363	997	8	in	in	ADP
ftr-363	997	9	the	the	DET
ftr-363	997	10	corporation	corporation	NOUN
ftr-363	997	11	’s	’s	PART
ftr-363	997	12	general	general	ADJ
ftr-363	997	13	account	account	NOUN
ftr-363	997	14	did	do	AUX
ftr-363	997	15	not	not	PART
ftr-363	997	16	destroy	destroy	VERB
ftr-363	997	17	the	the	DET
ftr-363	997	18	trust	trust	NOUN
ftr-363	997	19	res	re	NOUN
ftr-363	997	20	and	and	CCONJ
ftr-363	997	21	payment	payment	NOUN
ftr-363	997	22	of	of	ADP
ftr-363	997	23	the	the	DET
ftr-363	997	24	money	money	NOUN
ftr-363	997	25	to	to	ADP
ftr-363	997	26	the	the	DET
ftr-363	997	27	irs	irs	PROPN
ftr-363	997	28	for	for	ADP
ftr-363	997	29	purposes	purpose	NOUN
ftr-363	997	30	of	of	ADP
ftr-363	997	31	satisfying	satisfy	VERB
ftr-363	997	32	the	the	DET
ftr-363	997	33	collected	collect	VERB
ftr-363	997	34	tax	tax	NOUN
ftr-363	997	35	obligation	obligation	NOUN
ftr-363	997	36	identified	identify	VERB
ftr-363	997	37	the	the	DET
ftr-363	997	38	trust	trust	NOUN
ftr-363	997	39	res	re	NOUN
ftr-363	997	40	.	.	PUNCT
ftr-363	998	1	therefore	therefore	ADV
ftr-363	998	2	,	,	PUNCT
ftr-363	998	3	it	it	PRON
ftr-363	998	4	held	hold	VERB
ftr-363	998	5	that	that	SCONJ
ftr-363	998	6	the	the	DET
ftr-363	998	7	payment	payment	NOUN
ftr-363	998	8	to	to	ADP
ftr-363	998	9	the	the	DET
ftr-363	998	10	irs	irs	PROPN
ftr-363	998	11	was	be	AUX
ftr-363	998	12	not	not	PART
ftr-363	998	13	a	a	DET
ftr-363	998	14	preferential	preferential	ADJ
ftr-363	998	15	payment	payment	NOUN
ftr-363	998	16	.	.	PUNCT
ftr-363	999	1	as	as	SCONJ
ftr-363	999	2	mentioned	mention	VERB
ftr-363	999	3	above	above	ADV
ftr-363	999	4	,	,	PUNCT
ftr-363	999	5	the	the	DET
ftr-363	999	6	internal	internal	ADJ
ftr-363	999	7	revenue	revenue	NOUN
ftr-363	999	8	code	code	NOUN
ftr-363	999	9	specifically	specifically	ADV
ftr-363	999	10	establishes	establish	VERB
ftr-363	999	11	eleven	eleven	NUM
ftr-363	999	12	trust	trust	NOUN
ftr-363	999	13	funds	fund	NOUN
ftr-363	999	14	in	in	ADP
ftr-363	999	15	§	§	PROPN
ftr-363	999	16	§	§	PROPN
ftr-363	999	17	9501	9501	NUM
ftr-363	999	18	through	through	ADP
ftr-363	999	19	9511	9511	NUM
ftr-363	999	20	that	that	PRON
ftr-363	999	21	definitely	definitely	ADV
ftr-363	999	22	fit	fit	VERB
ftr-363	999	23	the	the	DET
ftr-363	999	24	description	description	NOUN
ftr-363	999	25	of	of	ADP
ftr-363	999	26	public	public	ADJ
ftr-363	999	27	trusts	trust	NOUN
ftr-363	999	28	.	.	PUNCT
ftr-363	1000	1	one	one	NUM
ftr-363	1000	2	of	of	ADP
ftr-363	1000	3	these	these	DET
ftr-363	1000	4	trusts	trust	NOUN
ftr-363	1000	5	is	be	AUX
ftr-363	1000	6	the	the	DET
ftr-363	1000	7	black	black	ADJ
ftr-363	1000	8	lung	lung	NOUN
ftr-363	1000	9	disability	disability	NOUN
ftr-363	1000	10	trust	trust	NOUN
ftr-363	1000	11	,	,	PUNCT
ftr-363	1000	12	described	describe	VERB
ftr-363	1000	13	above	above	ADV
ftr-363	1000	14	.	.	PUNCT
ftr-363	1001	1	three	three	NUM
ftr-363	1001	2	of	of	ADP
ftr-363	1001	3	these	these	DET
ftr-363	1001	4	trusts	trust	NOUN
ftr-363	1001	5	are	be	AUX
ftr-363	1001	6	funded	fund	VERB
ftr-363	1001	7	in	in	ADP
ftr-363	1001	8	whole	whole	ADJ
ftr-363	1001	9	or	or	CCONJ
ftr-363	1001	10	in	in	ADP
ftr-363	1001	11	part	part	NOUN
ftr-363	1001	12	with	with	ADP
ftr-363	1001	13	collected	collect	VERB
ftr-363	1001	14	taxes	taxis	NOUN
ftr-363	1001	15	–	–	PUNCT
ftr-363	1001	16	the	the	DET
ftr-363	1001	17	airport	airport	NOUN
ftr-363	1001	18	and	and	CCONJ
ftr-363	1001	19	airway	airway	NOUN
ftr-363	1001	20	trust	trust	PROPN
ftr-363	1001	21	fund	fund	NOUN
ftr-363	1001	22	in	in	ADP
ftr-363	1001	23	§	§	PROPN
ftr-363	1001	24	9502	9502	NUM
ftr-363	1001	25	;	;	PUNCT
ftr-363	1001	26	the	the	DET
ftr-363	1001	27	highway	highway	NOUN
ftr-363	1001	28	trust	trust	PROPN
ftr-363	1001	29	fund	fund	NOUN
ftr-363	1001	30	in	in	ADP
ftr-363	1001	31	§	§	PROPN
ftr-363	1001	32	9503	9503	NUM
ftr-363	1001	33	;	;	PUNCT
ftr-363	1001	34	and	and	CCONJ
ftr-363	1001	35	the	the	DET
ftr-363	1001	36	sports	sport	NOUN
ftr-363	1001	37	fish	fish	NOUN
ftr-363	1001	38	restoration	restoration	NOUN
ftr-363	1001	39	and	and	CCONJ
ftr-363	1001	40	boating	boating	NOUN
ftr-363	1001	41	trust	trust	NOUN
ftr-363	1001	42	fund	fund	NOUN
ftr-363	1001	43	of	of	ADP
ftr-363	1001	44	irc	irc	PROPN
ftr-363	1001	45	§	§	PROPN
ftr-363	1001	46	9504	9504	NUM
ftr-363	1001	47	.	.	PUNCT
ftr-363	1002	1	these	these	DET
ftr-363	1002	2	public	public	ADJ
ftr-363	1002	3	trusts	trust	NOUN
ftr-363	1002	4	are	be	AUX
ftr-363	1002	5	2011	2011	NUM
ftr-363	1002	6	]	]	PUNCT
ftr-363	1002	7	transparency	transparency	NOUN
ftr-363	1002	8	in	in	ADP
ftr-363	1002	9	private	private	ADJ
ftr-363	1002	10	collection	collection	NOUN
ftr-363	1002	11	of	of	ADP
ftr-363	1002	12	federal	federal	ADJ
ftr-363	1002	13	taxes	taxis	NOUN
ftr-363	1002	14	805	805	NUM
ftr-363	1002	15	person	person	NOUN
ftr-363	1002	16	is	be	AUX
ftr-363	1002	17	required	require	VERB
ftr-363	1002	18	to	to	PART
ftr-363	1002	19	collect	collect	VERB
ftr-363	1002	20	or	or	CCONJ
ftr-363	1002	21	withhold	withhold	VERB
ftr-363	1002	22	any	any	DET
ftr-363	1002	23	internal	internal	ADJ
ftr-363	1002	24	revenue	revenue	NOUN
ftr-363	1002	25	tax	tax	NOUN
ftr-363	1002	26	from	from	ADP
ftr-363	1002	27	any	any	DET
ftr-363	1002	28	other	other	ADJ
ftr-363	1002	29	person	person	NOUN
ftr-363	1002	30	and	and	CCONJ
ftr-363	1002	31	to	to	PART
ftr-363	1002	32	pay	pay	VERB
ftr-363	1002	33	over	over	ADP
ftr-363	1002	34	such	such	ADJ
ftr-363	1002	35	tax	tax	NOUN
ftr-363	1002	36	to	to	ADP
ftr-363	1002	37	the	the	DET
ftr-363	1002	38	united	united	PROPN
ftr-363	1002	39	states	states	PROPN
ftr-363	1002	40	,	,	PUNCT
ftr-363	1002	41	the	the	DET
ftr-363	1002	42	amount	amount	NOUN
ftr-363	1002	43	of	of	ADP
ftr-363	1002	44	tax	tax	NOUN
ftr-363	1002	45	so	so	ADV
ftr-363	1002	46	collected	collect	VERB
ftr-363	1002	47	or	or	CCONJ
ftr-363	1002	48	withheld	withhold	VERB
ftr-363	1002	49	shall	shall	AUX
ftr-363	1002	50	be	be	AUX
ftr-363	1002	51	held	hold	VERB
ftr-363	1002	52	to	to	PART
ftr-363	1002	53	be	be	AUX
ftr-363	1002	54	a	a	DET
ftr-363	1002	55	special	special	ADJ
ftr-363	1002	56	fund	fund	NOUN
ftr-363	1002	57	in	in	ADP
ftr-363	1002	58	trust	trust	NOUN
ftr-363	1002	59	for	for	ADP
ftr-363	1002	60	the	the	DET
ftr-363	1002	61	united	united	PROPN
ftr-363	1002	62	states	states	PROPN
ftr-363	1002	63	.	.	PUNCT
ftr-363	1003	1	”184	”184	VERB
ftr-363	1003	2	the	the	DET
ftr-363	1003	3	statutory	statutory	ADJ
ftr-363	1003	4	language	language	NOUN
ftr-363	1003	5	describes	describe	VERB
ftr-363	1003	6	a	a	DET
ftr-363	1003	7	public	public	ADJ
ftr-363	1003	8	trust	trust	NOUN
ftr-363	1003	9	held	hold	VERB
ftr-363	1003	10	by	by	ADP
ftr-363	1003	11	the	the	DET
ftr-363	1003	12	business	business	NOUN
ftr-363	1003	13	entity	entity	NOUN
ftr-363	1003	14	.	.	PUNCT
ftr-363	1004	1	the	the	DET
ftr-363	1004	2	monies	monie	NOUN
ftr-363	1004	3	so	so	ADV
ftr-363	1004	4	held	hold	VERB
ftr-363	1004	5	are	be	AUX
ftr-363	1004	6	certainly	certainly	ADV
ftr-363	1004	7	of	of	ADP
ftr-363	1004	8	public	public	ADJ
ftr-363	1004	9	concern	concern	NOUN
ftr-363	1004	10	.	.	PUNCT
ftr-363	1005	1	as	as	SCONJ
ftr-363	1005	2	described	describe	VERB
ftr-363	1005	3	above	above	ADV
ftr-363	1005	4	,	,	PUNCT
ftr-363	1005	5	the	the	DET
ftr-363	1005	6	persons	person	NOUN
ftr-363	1005	7	paying	pay	VERB
ftr-363	1005	8	the	the	DET
ftr-363	1005	9	taxes	taxis	NOUN
ftr-363	1005	10	receive	receive	VERB
ftr-363	1005	11	credit	credit	NOUN
ftr-363	1005	12	whether	whether	SCONJ
ftr-363	1005	13	or	or	CCONJ
ftr-363	1005	14	not	not	PART
ftr-363	1005	15	the	the	DET
ftr-363	1005	16	entity	entity	NOUN
ftr-363	1005	17	holding	hold	VERB
ftr-363	1005	18	the	the	DET
ftr-363	1005	19	funds	fund	NOUN
ftr-363	1005	20	in	in	ADP
ftr-363	1005	21	trust	trust	NOUN
ftr-363	1005	22	pays	pay	VERB
ftr-363	1005	23	over	over	ADP
ftr-363	1005	24	the	the	DET
ftr-363	1005	25	taxes	taxis	NOUN
ftr-363	1005	26	to	to	ADP
ftr-363	1005	27	the	the	DET
ftr-363	1005	28	irs.185	irs.185	NOUN
ftr-363	1005	29	therefore	therefore	ADV
ftr-363	1005	30	,	,	PUNCT
ftr-363	1005	31	the	the	DET
ftr-363	1005	32	public	public	NOUN
ftr-363	1005	33	has	have	VERB
ftr-363	1005	34	a	a	DET
ftr-363	1005	35	direct	direct	ADJ
ftr-363	1005	36	concern	concern	NOUN
ftr-363	1005	37	with	with	ADP
ftr-363	1005	38	the	the	DET
ftr-363	1005	39	public	public	ADJ
ftr-363	1005	40	trust	trust	NOUN
ftr-363	1005	41	created	create	VERB
ftr-363	1005	42	when	when	SCONJ
ftr-363	1005	43	business	business	NOUN
ftr-363	1005	44	entities	entity	NOUN
ftr-363	1005	45	hold	hold	VERB
ftr-363	1005	46	collected	collect	VERB
ftr-363	1005	47	taxes	taxis	NOUN
ftr-363	1005	48	,	,	PUNCT
ftr-363	1005	49	since	since	SCONJ
ftr-363	1005	50	the	the	DET
ftr-363	1005	51	persons	person	NOUN
ftr-363	1005	52	whose	whose	DET
ftr-363	1005	53	taxes	taxis	NOUN
ftr-363	1005	54	are	be	AUX
ftr-363	1005	55	collected	collect	VERB
ftr-363	1005	56	received	receive	VERB
ftr-363	1005	57	credit	credit	NOUN
ftr-363	1005	58	for	for	ADP
ftr-363	1005	59	those	those	DET
ftr-363	1005	60	payments	payment	NOUN
ftr-363	1005	61	whether	whether	SCONJ
ftr-363	1005	62	or	or	CCONJ
ftr-363	1005	63	not	not	PART
ftr-363	1005	64	the	the	DET
ftr-363	1005	65	irs	irs	PROPN
ftr-363	1005	66	ever	ever	ADV
ftr-363	1005	67	receives	receive	VERB
ftr-363	1005	68	the	the	DET
ftr-363	1005	69	money.186	money.186	NOUN
ftr-363	1005	70	the	the	DET
ftr-363	1005	71	nature	nature	NOUN
ftr-363	1005	72	of	of	ADP
ftr-363	1005	73	the	the	DET
ftr-363	1005	74	public	public	ADJ
ftr-363	1005	75	trust	trust	NOUN
ftr-363	1005	76	created	create	VERB
ftr-363	1005	77	when	when	SCONJ
ftr-363	1005	78	business	business	NOUN
ftr-363	1005	79	entities	entity	NOUN
ftr-363	1005	80	hold	hold	VERB
ftr-363	1005	81	these	these	DET
ftr-363	1005	82	taxes	taxis	NOUN
ftr-363	1005	83	and	and	CCONJ
ftr-363	1005	84	the	the	DET
ftr-363	1005	85	quasi	quasi	ADJ
ftr-363	1005	86	-	-	ADJ
ftr-363	1005	87	governmental	governmental	ADJ
ftr-363	1005	88	nature	nature	NOUN
ftr-363	1005	89	of	of	ADP
ftr-363	1005	90	this	this	DET
ftr-363	1005	91	activity	activity	NOUN
ftr-363	1005	92	can	can	AUX
ftr-363	1005	93	perhaps	perhaps	ADV
ftr-363	1005	94	more	more	ADV
ftr-363	1005	95	easily	easily	ADV
ftr-363	1005	96	be	be	AUX
ftr-363	1005	97	seen	see	VERB
ftr-363	1005	98	if	if	SCONJ
ftr-363	1005	99	viewed	view	VERB
ftr-363	1005	100	through	through	ADP
ftr-363	1005	101	the	the	DET
ftr-363	1005	102	lens	lens	NOUN
ftr-363	1005	103	of	of	ADP
ftr-363	1005	104	the	the	DET
ftr-363	1005	105	policy	policy	NOUN
ftr-363	1005	106	debate	debate	NOUN
ftr-363	1005	107	in	in	ADP
ftr-363	1005	108	recent	recent	ADJ
ftr-363	1005	109	years	year	NOUN
ftr-363	1005	110	surrounding	surround	VERB
ftr-363	1005	111	private	private	ADJ
ftr-363	1005	112	debt	debt	NOUN
ftr-363	1005	113	collectors	collector	NOUN
ftr-363	1005	114	.	.	PUNCT
ftr-363	1006	1	during	during	ADP
ftr-363	1006	2	the	the	DET
ftr-363	1006	3	past	past	ADJ
ftr-363	1006	4	decade	decade	NOUN
ftr-363	1006	5	congress	congress	PROPN
ftr-363	1006	6	has	have	AUX
ftr-363	1006	7	enacted	enact	VERB
ftr-363	1006	8	section	section	NOUN
ftr-363	1006	9	6306	6306	NUM
ftr-363	1006	10	which	which	PRON
ftr-363	1006	11	established	establish	VERB
ftr-363	1006	12	“	"	PUNCT
ftr-363	1006	13	qualified	qualified	ADJ
ftr-363	1006	14	tax	tax	NOUN
ftr-363	1006	15	collection	collection	NOUN
ftr-363	1006	16	contracts	contract	NOUN
ftr-363	1006	17	,	,	PUNCT
ftr-363	1006	18	”	"	PUNCT
ftr-363	1006	19	the	the	DET
ftr-363	1006	20	statutory	statutory	ADJ
ftr-363	1006	21	language	language	NOUN
ftr-363	1006	22	for	for	ADP
ftr-363	1006	23	private	private	ADJ
ftr-363	1006	24	debt	debt	NOUN
ftr-363	1006	25	collectors.187	collectors.187	NOUN
ftr-363	1006	26	even	even	ADV
ftr-363	1006	27	though	though	SCONJ
ftr-363	1006	28	the	the	DET
ftr-363	1006	29	authority	authority	NOUN
ftr-363	1006	30	to	to	PART
ftr-363	1006	31	enter	enter	VERB
ftr-363	1006	32	into	into	ADP
ftr-363	1006	33	private	private	ADJ
ftr-363	1006	34	collection	collection	NOUN
ftr-363	1006	35	contracts	contract	NOUN
ftr-363	1006	36	still	still	ADV
ftr-363	1006	37	exists	exist	VERB
ftr-363	1006	38	in	in	ADP
ftr-363	1006	39	the	the	DET
ftr-363	1006	40	code	code	NOUN
ftr-363	1006	41	,	,	PUNCT
ftr-363	1006	42	the	the	DET
ftr-363	1006	43	irs	irs	PROPN
ftr-363	1006	44	has	have	AUX
ftr-363	1006	45	recently	recently	ADV
ftr-363	1006	46	decided	decide	VERB
ftr-363	1006	47	not	not	PART
ftr-363	1006	48	to	to	PART
ftr-363	1006	49	renew	renew	VERB
ftr-363	1006	50	any	any	DET
ftr-363	1006	51	contracts	contract	NOUN
ftr-363	1006	52	and	and	CCONJ
ftr-363	1006	53	does	do	AUX
ftr-363	1006	54	not	not	PART
ftr-363	1006	55	plan	plan	VERB
ftr-363	1006	56	to	to	PART
ftr-363	1006	57	renew	renew	VERB
ftr-363	1006	58	.	.	PUNCT
ftr-363	1007	1	one	one	NUM
ftr-363	1007	2	of	of	ADP
ftr-363	1007	3	the	the	DET
ftr-363	1007	4	biggest	big	ADJ
ftr-363	1007	5	concerns	concern	NOUN
ftr-363	1007	6	with	with	ADP
ftr-363	1007	7	private	private	ADJ
ftr-363	1007	8	debt	debt	NOUN
ftr-363	1007	9	collectors	collector	NOUN
ftr-363	1007	10	was	be	AUX
ftr-363	1007	11	that	that	SCONJ
ftr-363	1007	12	detractors	detractor	NOUN
ftr-363	1007	13	of	of	ADP
ftr-363	1007	14	the	the	DET
ftr-363	1007	15	program	program	NOUN
ftr-363	1007	16	viewed	view	VERB
ftr-363	1007	17	collection	collection	NOUN
ftr-363	1007	18	of	of	ADP
ftr-363	1007	19	taxes	taxis	NOUN
ftr-363	1007	20	as	as	SCONJ
ftr-363	1007	21	an	an	DET
ftr-363	1007	22	inherently	inherently	ADV
ftr-363	1007	23	government	government	NOUN
ftr-363	1007	24	function.188	function.188	VERB
ftr-363	1007	25	even	even	ADV
ftr-363	1007	26	though	though	SCONJ
ftr-363	1007	27	the	the	DET
ftr-363	1007	28	program	program	NOUN
ftr-363	1007	29	did	do	AUX
ftr-363	1007	30	not	not	PART
ftr-363	1007	31	allow	allow	VERB
ftr-363	1007	32	private	private	ADJ
ftr-363	1007	33	debt	debt	NOUN
ftr-363	1007	34	collectors	collector	NOUN
ftr-363	1007	35	to	to	PART
ftr-363	1007	36	handle	handle	VERB
ftr-363	1007	37	any	any	DET
ftr-363	1007	38	managed	manage	VERB
ftr-363	1007	39	by	by	ADP
ftr-363	1007	40	treasury	treasury	PROPN
ftr-363	1007	41	’s	’s	PART
ftr-363	1007	42	office	office	NOUN
ftr-363	1007	43	of	of	ADP
ftr-363	1007	44	public	public	ADJ
ftr-363	1007	45	debt	debt	NOUN
ftr-363	1007	46	accounting	accounting	NOUN
ftr-363	1007	47	–	–	PUNCT
ftr-363	1007	48	trust	trust	NOUN
ftr-363	1007	49	funds	fund	NOUN
ftr-363	1007	50	management	management	NOUN
ftr-363	1007	51	branch	branch	NOUN
ftr-363	1007	52	which	which	PRON
ftr-363	1007	53	maintains	maintain	VERB
ftr-363	1007	54	a	a	DET
ftr-363	1007	55	website	website	NOUN
ftr-363	1007	56	where	where	SCONJ
ftr-363	1007	57	it	it	PRON
ftr-363	1007	58	discloses	disclose	VERB
ftr-363	1007	59	the	the	DET
ftr-363	1007	60	management	management	NOUN
ftr-363	1007	61	of	of	ADP
ftr-363	1007	62	these	these	DET
ftr-363	1007	63	funds	fund	NOUN
ftr-363	1007	64	.	.	PUNCT
ftr-363	1008	1	the	the	DET
ftr-363	1008	2	fact	fact	NOUN
ftr-363	1008	3	that	that	SCONJ
ftr-363	1008	4	some	some	DET
ftr-363	1008	5	collected	collect	VERB
ftr-363	1008	6	taxes	taxis	NOUN
ftr-363	1008	7	end	end	VERB
ftr-363	1008	8	up	up	ADP
ftr-363	1008	9	in	in	ADP
ftr-363	1008	10	public	public	ADJ
ftr-363	1008	11	trust	trust	NOUN
ftr-363	1008	12	managed	manage	VERB
ftr-363	1008	13	by	by	ADP
ftr-363	1008	14	the	the	DET
ftr-363	1008	15	treasury	treasury	PROPN
ftr-363	1008	16	department	department	PROPN
ftr-363	1008	17	,	,	PUNCT
ftr-363	1008	18	some	some	DET
ftr-363	1008	19	taxes	taxis	NOUN
ftr-363	1008	20	with	with	ADP
ftr-363	1008	21	social	social	ADJ
ftr-363	1008	22	security	security	NOUN
ftr-363	1008	23	and	and	CCONJ
ftr-363	1008	24	some	some	DET
ftr-363	1008	25	taxes	taxis	NOUN
ftr-363	1008	26	go	go	VERB
ftr-363	1008	27	into	into	ADP
ftr-363	1008	28	the	the	DET
ftr-363	1008	29	general	general	ADJ
ftr-363	1008	30	fund	fund	NOUN
ftr-363	1008	31	of	of	ADP
ftr-363	1008	32	the	the	DET
ftr-363	1008	33	treasury	treasury	PROPN
ftr-363	1008	34	department	department	NOUN
ftr-363	1008	35	does	do	AUX
ftr-363	1008	36	not	not	PART
ftr-363	1008	37	change	change	VERB
ftr-363	1008	38	the	the	DET
ftr-363	1008	39	fact	fact	NOUN
ftr-363	1008	40	that	that	SCONJ
ftr-363	1008	41	entities	entity	NOUN
ftr-363	1008	42	collecting	collect	VERB
ftr-363	1008	43	this	this	DET
ftr-363	1008	44	tax	tax	NOUN
ftr-363	1008	45	hold	hold	VERB
ftr-363	1008	46	it	it	PRON
ftr-363	1008	47	in	in	ADP
ftr-363	1008	48	trust	trust	NOUN
ftr-363	1008	49	as	as	SCONJ
ftr-363	1008	50	described	describe	VERB
ftr-363	1008	51	in	in	ADP
ftr-363	1008	52	§	§	PROPN
ftr-363	1008	53	7501	7501	NUM
ftr-363	1008	54	and	and	CCONJ
ftr-363	1008	55	in	in	ADP
ftr-363	1008	56	begier	begier	NOUN
ftr-363	1008	57	.	.	PUNCT
ftr-363	1009	1	184	184	X
ftr-363	1009	2	.	.	PUNCT
ftr-363	1009	3	irc	irc	PROPN
ftr-363	1009	4	§	§	PROPN
ftr-363	1009	5	7501(a	7501(a	PROPN
ftr-363	1009	6	)	)	PUNCT
ftr-363	1009	7	.	.	PUNCT
ftr-363	1010	1	185	185	NUM
ftr-363	1010	2	.	.	PUNCT
ftr-363	1011	1	see	see	VERB
ftr-363	1011	2	irc	irc	PROPN
ftr-363	1011	3	§	§	PROPN
ftr-363	1011	4	31(a)(1	31(a)(1	NUM
ftr-363	1011	5	)	)	PUNCT
ftr-363	1011	6	,	,	PUNCT
ftr-363	1011	7	supra	supra	PROPN
ftr-363	1011	8	note	note	NOUN
ftr-363	1011	9	69	69	NUM
ftr-363	1011	10	.	.	PUNCT
ftr-363	1012	1	186	186	NUM
ftr-363	1012	2	.	.	PUNCT
ftr-363	1013	1	i	i	PRON
ftr-363	1013	2	d.	d.	PROPN
ftr-363	1013	3	187	187	NUM
ftr-363	1013	4	.	.	PUNCT
ftr-363	1014	1	for	for	ADP
ftr-363	1014	2	a	a	DET
ftr-363	1014	3	general	general	ADJ
ftr-363	1014	4	overview	overview	NOUN
ftr-363	1014	5	of	of	ADP
ftr-363	1014	6	private	private	ADJ
ftr-363	1014	7	debt	debt	NOUN
ftr-363	1014	8	collection	collection	NOUN
ftr-363	1014	9	see	see	VERB
ftr-363	1014	10	gary	gary	PROPN
ftr-363	1014	11	guenther	guenther	PROPN
ftr-363	1014	12	,	,	PUNCT
ftr-363	1014	13	crs	crs	PROPN
ftr-363	1014	14	updates	update	NOUN
ftr-363	1014	15	report	report	VERB
ftr-363	1014	16	on	on	ADP
ftr-363	1014	17	private	private	ADJ
ftr-363	1014	18	debt	debt	NOUN
ftr-363	1014	19	collection	collection	NOUN
ftr-363	1014	20	program	program	NOUN
ftr-363	1014	21	,	,	PUNCT
ftr-363	1014	22	2007	2007	NUM
ftr-363	1014	23	tax	tax	NOUN
ftr-363	1014	24	notes	note	NOUN
ftr-363	1014	25	today	today	NOUN
ftr-363	1014	26	236	236	NUM
ftr-363	1014	27	-	-	SYM
ftr-363	1014	28	21	21	NUM
ftr-363	1014	29	(	(	PUNCT
ftr-363	1014	30	nov	nov	PROPN
ftr-363	1014	31	.	.	PROPN
ftr-363	1014	32	15	15	NUM
ftr-363	1014	33	,	,	PUNCT
ftr-363	1014	34	2007	2007	NUM
ftr-363	1014	35	)	)	PUNCT
ftr-363	1014	36	.	.	PUNCT
ftr-363	1015	1	188	188	NUM
ftr-363	1015	2	.	.	PUNCT
ftr-363	1016	1	see	see	VERB
ftr-363	1016	2	hearing	hear	VERB
ftr-363	1016	3	on	on	ADP
ftr-363	1016	4	the	the	DET
ftr-363	1016	5	internal	internal	ADJ
ftr-363	1016	6	revenue	revenue	NOUN
ftr-363	1016	7	service	service	NOUN
ftr-363	1016	8	’s	’s	PART
ftr-363	1016	9	use	use	NOUN
ftr-363	1016	10	of	of	ADP
ftr-363	1016	11	private	private	ADJ
ftr-363	1016	12	debt	debt	NOUN
ftr-363	1016	13	collection	collection	NOUN
ftr-363	1016	14	companies	company	NOUN
ftr-363	1016	15	to	to	PART
ftr-363	1016	16	collect	collect	VERB
ftr-363	1016	17	federal	federal	ADJ
ftr-363	1016	18	income	income	NOUN
ftr-363	1016	19	taxes	taxis	NOUN
ftr-363	1016	20	:	:	PUNCT
ftr-363	1016	21	hearing	hear	VERB
ftr-363	1016	22	before	before	ADP
ftr-363	1016	23	the	the	DET
ftr-363	1016	24	h.	h.	PROPN
ftr-363	1016	25	comm	comm	NOUN
ftr-363	1016	26	.	.	PUNCT
ftr-363	1017	1	on	on	ADP
ftr-363	1017	2	ways	way	NOUN
ftr-363	1017	3	&	&	CCONJ
ftr-363	1017	4	means	mean	NOUN
ftr-363	1017	5	,	,	PUNCT
ftr-363	1017	6	110th	110th	ADJ
ftr-363	1017	7	cong	cong	NOUN
ftr-363	1017	8	.	.	PUNCT
ftr-363	1018	1	43	43	NUM
ftr-363	1018	2	(	(	PUNCT
ftr-363	1018	3	2007	2007	NUM
ftr-363	1018	4	)	)	PUNCT
ftr-363	1018	5	(	(	PUNCT
ftr-363	1018	6	statement	statement	NOUN
ftr-363	1018	7	of	of	ADP
ftr-363	1018	8	nina	nina	PROPN
ftr-363	1018	9	e.	e.	PROPN
ftr-363	1018	10	olson	olson	PROPN
ftr-363	1018	11	,	,	PUNCT
ftr-363	1018	12	the	the	DET
ftr-363	1018	13	national	national	ADJ
ftr-363	1018	14	taxpayer	taxpayer	NOUN
ftr-363	1018	15	advocate	advocate	NOUN
ftr-363	1018	16	)	)	PUNCT
ftr-363	1018	17	.	.	PUNCT
ftr-363	1019	1	see	see	VERB
ftr-363	1019	2	also	also	ADV
ftr-363	1019	3	internal	internal	ADJ
ftr-363	1019	4	revenue	revenue	NOUN
ftr-363	1019	5	service	service	NOUN
ftr-363	1019	6	budget	budget	NOUN
ftr-363	1019	7	for	for	ADP
ftr-363	1019	8	fy	fy	PROPN
ftr-363	1019	9	2008	2008	NUM
ftr-363	1019	10	:	:	PUNCT
ftr-363	1019	11	hearing	hear	VERB
ftr-363	1019	12	before	before	ADP
ftr-363	1019	13	the	the	DET
ftr-363	1019	14	h.	h.	PROPN
ftr-363	1019	15	appropriations	appropriations	PROPN
ftr-363	1019	16	subcomm	subcomm	PROPN
ftr-363	1019	17	.	.	PUNCT
ftr-363	1020	1	on	on	ADP
ftr-363	1020	2	fin	fin	PROPN
ftr-363	1020	3	.	.	PUNCT
ftr-363	1020	4	serv	serv	PROPN
ftr-363	1020	5	.	.	PROPN
ftr-363	1020	6	&	&	CCONJ
ftr-363	1020	7	gen	gen	PROPN
ftr-363	1020	8	.	.	PROPN
ftr-363	1020	9	gov’t	gov’t	PROPN
ftr-363	1020	10	,	,	PUNCT
ftr-363	1020	11	110th	110th	ADJ
ftr-363	1020	12	cong	cong	NOUN
ftr-363	1020	13	.	.	PUNCT
ftr-363	1020	14	,	,	PUNCT
ftr-363	1020	15	1st	1st	ADJ
ftr-363	1020	16	sess	sess	NOUN
ftr-363	1020	17	.	.	PUNCT
ftr-363	1020	18	,	,	PUNCT
ftr-363	1020	19	2	2	NUM
ftr-363	1020	20	(	(	PUNCT
ftr-363	1020	21	2007	2007	NUM
ftr-363	1020	22	)	)	PUNCT
ftr-363	1020	23	(	(	PUNCT
ftr-363	1020	24	statement	statement	NOUN
ftr-363	1020	25	submitted	submit	VERB
ftr-363	1020	26	by	by	ADP
ftr-363	1020	27	colleen	colleen	PROPN
ftr-363	1020	28	kelley	kelley	PROPN
ftr-363	1020	29	,	,	PUNCT
ftr-363	1020	30	president	president	NOUN
ftr-363	1020	31	of	of	ADP
ftr-363	1020	32	the	the	DET
ftr-363	1020	33	national	national	PROPN
ftr-363	1020	34	treasury	treasury	PROPN
ftr-363	1020	35	employees	employee	NOUN
ftr-363	1020	36	’	’	PART
ftr-363	1020	37	union	union	PROPN
ftr-363	1020	38	)	)	PUNCT
ftr-363	1020	39	;	;	PUNCT
ftr-363	1020	40	use	use	NOUN
ftr-363	1020	41	of	of	ADP
ftr-363	1020	42	private	private	ADJ
ftr-363	1020	43	collection	collection	NOUN
ftr-363	1020	44	agencies	agency	NOUN
ftr-363	1020	45	to	to	PART
ftr-363	1020	46	improve	improve	VERB
ftr-363	1020	47	irs	irs	PROPN
ftr-363	1020	48	debt	debt	NOUN
ftr-363	1020	49	collection	collection	NOUN
ftr-363	1020	50	:	:	PUNCT
ftr-363	1020	51	hearing	hearing	NOUN
ftr-363	1020	52	before	before	ADP
ftr-363	1020	53	the	the	DET
ftr-363	1020	54	h.	h.	PROPN
ftr-363	1020	55	subcomm	subcomm	PROPN
ftr-363	1020	56	.	.	PUNCT
ftr-363	1021	1	on	on	ADP
ftr-363	1021	2	oversight	oversight	NOUN
ftr-363	1021	3	of	of	ADP
ftr-363	1021	4	the	the	DET
ftr-363	1021	5	comm	comm	NOUN
ftr-363	1021	6	.	.	PUNCT
ftr-363	1022	1	on	on	ADP
ftr-363	1022	2	ways	way	NOUN
ftr-363	1022	3	&	&	CCONJ
ftr-363	1022	4	means	mean	NOUN
ftr-363	1022	5	,	,	PUNCT
ftr-363	1022	6	108th	108th	ADJ
ftr-363	1022	7	cong	cong	NOUN
ftr-363	1022	8	.	.	PUNCT
ftr-363	1022	9	,	,	PUNCT
ftr-363	1022	10	1st	1st	ADJ
ftr-363	1022	11	sess	sess	NOUN
ftr-363	1022	12	.	.	PUNCT
ftr-363	1023	1	,	,	PUNCT
ftr-363	1023	2	21	21	NUM
ftr-363	1023	3	(	(	PUNCT
ftr-363	1023	4	2003	2003	NUM
ftr-363	1023	5	)	)	PUNCT
ftr-363	1023	6	(	(	PUNCT
ftr-363	1023	7	statement	statement	NOUN
ftr-363	1023	8	of	of	ADP
ftr-363	1023	9	earl	earl	PROPN
ftr-363	1023	10	pomeroy	pomeroy	PROPN
ftr-363	1023	11	,	,	PUNCT
ftr-363	1023	12	member	member	NOUN
ftr-363	1023	13	,	,	PUNCT
ftr-363	1023	14	h.	h.	PROPN
ftr-363	1023	15	comm	comm	NOUN
ftr-363	1023	16	.	.	PUNCT
ftr-363	1024	1	on	on	ADP
ftr-363	1024	2	ways	way	NOUN
ftr-363	1024	3	and	and	CCONJ
ftr-363	1024	4	means	mean	NOUN
ftr-363	1024	5	)	)	PUNCT
ftr-363	1024	6	.	.	PUNCT
ftr-363	1025	1	806	806	NUM
ftr-363	1025	2	florida	florida	PROPN
ftr-363	1025	3	tax	tax	NOUN
ftr-363	1025	4	review	review	NOUN
ftr-363	1025	5	[	[	X
ftr-363	1025	6	vol	vol	NOUN
ftr-363	1025	7	.	.	PUNCT
ftr-363	1026	1	10:10	10:10	NUM
ftr-363	1026	2	money,189	money,189	NOUN
ftr-363	1026	3	the	the	DET
ftr-363	1026	4	actions	action	NOUN
ftr-363	1026	5	of	of	ADP
ftr-363	1026	6	these	these	DET
ftr-363	1026	7	companies	company	NOUN
ftr-363	1026	8	in	in	ADP
ftr-363	1026	9	assisting	assist	VERB
ftr-363	1026	10	the	the	DET
ftr-363	1026	11	irs	irs	PROPN
ftr-363	1026	12	to	to	PART
ftr-363	1026	13	collect	collect	VERB
ftr-363	1026	14	taxes	taxis	NOUN
ftr-363	1026	15	was	be	AUX
ftr-363	1026	16	viewed	view	VERB
ftr-363	1026	17	as	as	ADP
ftr-363	1026	18	too	too	ADV
ftr-363	1026	19	closely	closely	ADV
ftr-363	1026	20	tied	tie	VERB
ftr-363	1026	21	to	to	ADP
ftr-363	1026	22	government	government	NOUN
ftr-363	1026	23	action	action	NOUN
ftr-363	1026	24	to	to	PART
ftr-363	1026	25	permit	permit	VERB
ftr-363	1026	26	their	their	PRON
ftr-363	1026	27	actions	action	NOUN
ftr-363	1026	28	to	to	PART
ftr-363	1026	29	continue.190	continue.190	VERB
ftr-363	1026	30	it	it	PRON
ftr-363	1026	31	is	be	AUX
ftr-363	1026	32	interesting	interesting	ADJ
ftr-363	1026	33	how	how	SCONJ
ftr-363	1026	34	the	the	DET
ftr-363	1026	35	post	post	ADJ
ftr-363	1026	36	-	-	ADJ
ftr-363	1026	37	assessment	assessment	ADJ
ftr-363	1026	38	use	use	NOUN
ftr-363	1026	39	of	of	ADP
ftr-363	1026	40	private	private	ADJ
ftr-363	1026	41	collectors	collector	NOUN
ftr-363	1026	42	could	could	AUX
ftr-363	1026	43	be	be	AUX
ftr-363	1026	44	such	such	DET
ftr-363	1026	45	a	a	DET
ftr-363	1026	46	hot	hot	ADJ
ftr-363	1026	47	topic	topic	NOUN
ftr-363	1026	48	because	because	SCONJ
ftr-363	1026	49	of	of	ADP
ftr-363	1026	50	the	the	DET
ftr-363	1026	51	inherently	inherently	ADV
ftr-363	1026	52	governmental	governmental	ADJ
ftr-363	1026	53	nature	nature	NOUN
ftr-363	1026	54	of	of	ADP
ftr-363	1026	55	the	the	DET
ftr-363	1026	56	activity	activity	NOUN
ftr-363	1026	57	while	while	SCONJ
ftr-363	1026	58	most	most	ADJ
ftr-363	1026	59	pre	pre	ADJ
ftr-363	1026	60	-	-	ADJ
ftr-363	1026	61	assessment	assessment	ADJ
ftr-363	1026	62	taxes	taxis	NOUN
ftr-363	1026	63	are	be	AUX
ftr-363	1026	64	collected	collect	VERB
ftr-363	1026	65	by	by	ADP
ftr-363	1026	66	“	"	PUNCT
ftr-363	1026	67	private	private	ADJ
ftr-363	1026	68	collectors	collector	NOUN
ftr-363	1026	69	”	"	PUNCT
ftr-363	1026	70	without	without	ADP
ftr-363	1026	71	even	even	ADV
ftr-363	1026	72	a	a	DET
ftr-363	1026	73	whisper	whisper	NOUN
ftr-363	1026	74	of	of	ADP
ftr-363	1026	75	complaint	complaint	NOUN
ftr-363	1026	76	and	and	CCONJ
ftr-363	1026	77	without	without	ADP
ftr-363	1026	78	public	public	ADJ
ftr-363	1026	79	disclosure	disclosure	NOUN
ftr-363	1026	80	of	of	ADP
ftr-363	1026	81	what	what	PRON
ftr-363	1026	82	they	they	PRON
ftr-363	1026	83	collected	collect	VERB
ftr-363	1026	84	and	and	CCONJ
ftr-363	1026	85	whether	whether	SCONJ
ftr-363	1026	86	they	they	PRON
ftr-363	1026	87	paid	pay	VERB
ftr-363	1026	88	over	over	ADP
ftr-363	1026	89	the	the	DET
ftr-363	1026	90	taxes	taxis	NOUN
ftr-363	1026	91	.	.	PUNCT
ftr-363	1027	1	while	while	SCONJ
ftr-363	1027	2	the	the	DET
ftr-363	1027	3	carefully	carefully	ADV
ftr-363	1027	4	vetted	vet	VERB
ftr-363	1027	5	private	private	ADJ
ftr-363	1027	6	debt	debt	NOUN
ftr-363	1027	7	collectors	collector	NOUN
ftr-363	1027	8	were	be	AUX
ftr-363	1027	9	not	not	PART
ftr-363	1027	10	permitted	permit	VERB
ftr-363	1027	11	to	to	PART
ftr-363	1027	12	handle	handle	VERB
ftr-363	1027	13	any	any	DET
ftr-363	1027	14	dollars	dollar	NOUN
ftr-363	1027	15	,	,	PUNCT
ftr-363	1027	16	business	business	NOUN
ftr-363	1027	17	entities	entity	NOUN
ftr-363	1027	18	handle	handle	VERB
ftr-363	1027	19	over	over	ADP
ftr-363	1027	20	a	a	DET
ftr-363	1027	21	trillion	trillion	NUM
ftr-363	1027	22	collected	collect	VERB
ftr-363	1027	23	tax	tax	NOUN
ftr-363	1027	24	dollars	dollar	NOUN
ftr-363	1027	25	every	every	DET
ftr-363	1027	26	year	year	NOUN
ftr-363	1027	27	with	with	ADP
ftr-363	1027	28	no	no	DET
ftr-363	1027	29	vetting	vetting	NOUN
ftr-363	1027	30	prior	prior	ADV
ftr-363	1027	31	to	to	ADP
ftr-363	1027	32	assumption	assumption	NOUN
ftr-363	1027	33	of	of	ADP
ftr-363	1027	34	that	that	DET
ftr-363	1027	35	responsibility.191	responsibility.191	PROPN
ftr-363	1027	36	the	the	DET
ftr-363	1027	37	point	point	NOUN
ftr-363	1027	38	here	here	ADV
ftr-363	1027	39	is	be	AUX
ftr-363	1027	40	not	not	PART
ftr-363	1027	41	that	that	SCONJ
ftr-363	1027	42	the	the	DET
ftr-363	1027	43	collected	collect	VERB
ftr-363	1027	44	tax	tax	NOUN
ftr-363	1027	45	system	system	NOUN
ftr-363	1027	46	requires	require	VERB
ftr-363	1027	47	dismantling	dismantle	VERB
ftr-363	1027	48	in	in	ADP
ftr-363	1027	49	the	the	DET
ftr-363	1027	50	same	same	ADJ
ftr-363	1027	51	manner	manner	NOUN
ftr-363	1027	52	that	that	PRON
ftr-363	1027	53	the	the	DET
ftr-363	1027	54	private	private	ADJ
ftr-363	1027	55	debt	debt	NOUN
ftr-363	1027	56	collection	collection	NOUN
ftr-363	1027	57	program	program	NOUN
ftr-363	1027	58	has	have	AUX
ftr-363	1027	59	been	be	AUX
ftr-363	1027	60	dismantled	dismantle	VERB
ftr-363	1027	61	,	,	PUNCT
ftr-363	1027	62	but	but	CCONJ
ftr-363	1027	63	rather	rather	ADV
ftr-363	1027	64	that	that	SCONJ
ftr-363	1027	65	the	the	DET
ftr-363	1027	66	collected	collect	VERB
ftr-363	1027	67	tax	tax	NOUN
ftr-363	1027	68	system	system	NOUN
ftr-363	1027	69	is	be	AUX
ftr-363	1027	70	one	one	NUM
ftr-363	1027	71	of	of	ADP
ftr-363	1027	72	an	an	DET
ftr-363	1027	73	inherently	inherently	ADV
ftr-363	1027	74	governmental	governmental	ADJ
ftr-363	1027	75	function	function	NOUN
ftr-363	1027	76	–	–	PUNCT
ftr-363	1027	77	the	the	DET
ftr-363	1027	78	collection	collection	NOUN
ftr-363	1027	79	of	of	ADP
ftr-363	1027	80	taxes	taxis	NOUN
ftr-363	1027	81	.	.	PUNCT
ftr-363	1028	1	further	far	ADV
ftr-363	1028	2	,	,	PUNCT
ftr-363	1028	3	the	the	DET
ftr-363	1028	4	collected	collect	VERB
ftr-363	1028	5	tax	tax	NOUN
ftr-363	1028	6	system	system	NOUN
ftr-363	1028	7	allows	allow	VERB
ftr-363	1028	8	private	private	ADJ
ftr-363	1028	9	parties	party	NOUN
ftr-363	1028	10	to	to	PART
ftr-363	1028	11	hold	hold	VERB
ftr-363	1028	12	tax	tax	NOUN
ftr-363	1028	13	dollars	dollar	NOUN
ftr-363	1028	14	which	which	PRON
ftr-363	1028	15	even	even	ADV
ftr-363	1028	16	the	the	DET
ftr-363	1028	17	private	private	ADJ
ftr-363	1028	18	tax	tax	NOUN
ftr-363	1028	19	collectors	collector	NOUN
ftr-363	1028	20	could	could	AUX
ftr-363	1028	21	not	not	PART
ftr-363	1028	22	do	do	VERB
ftr-363	1028	23	.	.	PUNCT
ftr-363	1029	1	the	the	DET
ftr-363	1029	2	governmental	governmental	ADJ
ftr-363	1029	3	nature	nature	NOUN
ftr-363	1029	4	of	of	ADP
ftr-363	1029	5	the	the	DET
ftr-363	1029	6	action	action	NOUN
ftr-363	1029	7	coupled	couple	VERB
ftr-363	1029	8	with	with	ADP
ftr-363	1029	9	the	the	DET
ftr-363	1029	10	holding	holding	NOUN
ftr-363	1029	11	of	of	ADP
ftr-363	1029	12	large	large	ADJ
ftr-363	1029	13	amounts	amount	NOUN
ftr-363	1029	14	of	of	ADP
ftr-363	1029	15	federal	federal	ADJ
ftr-363	1029	16	tax	tax	NOUN
ftr-363	1029	17	dollars	dollar	NOUN
ftr-363	1029	18	makes	make	VERB
ftr-363	1029	19	the	the	DET
ftr-363	1029	20	returns	return	NOUN
ftr-363	1029	21	reporting	report	VERB
ftr-363	1029	22	collected	collect	VERB
ftr-363	1029	23	taxes	taxis	NOUN
ftr-363	1029	24	like	like	ADP
ftr-363	1029	25	the	the	DET
ftr-363	1029	26	returns	return	NOUN
ftr-363	1029	27	currently	currently	ADV
ftr-363	1029	28	listed	list	VERB
ftr-363	1029	29	in	in	ADP
ftr-363	1029	30	section	section	NOUN
ftr-363	1029	31	6104	6104	NUM
ftr-363	1029	32	.	.	PUNCT
ftr-363	1030	1	c.	c.	NOUN
ftr-363	1030	2	placement	placement	NOUN
ftr-363	1030	3	of	of	ADP
ftr-363	1030	4	collected	collect	VERB
ftr-363	1030	5	taxes	taxis	NOUN
ftr-363	1030	6	within	within	ADP
ftr-363	1030	7	disclosure	disclosure	NOUN
ftr-363	1030	8	regime	regime	NOUN
ftr-363	1030	9	while	while	SCONJ
ftr-363	1030	10	most	most	ADJ
ftr-363	1030	11	of	of	ADP
ftr-363	1030	12	the	the	DET
ftr-363	1030	13	businesses	business	NOUN
ftr-363	1030	14	submitting	submit	VERB
ftr-363	1030	15	returns	return	NOUN
ftr-363	1030	16	to	to	PART
ftr-363	1030	17	report	report	VERB
ftr-363	1030	18	collected	collect	VERB
ftr-363	1030	19	taxes	taxis	NOUN
ftr-363	1030	20	do	do	AUX
ftr-363	1030	21	not	not	PART
ftr-363	1030	22	receive	receive	VERB
ftr-363	1030	23	subsidies	subsidy	NOUN
ftr-363	1030	24	in	in	ADP
ftr-363	1030	25	the	the	DET
ftr-363	1030	26	same	same	ADJ
ftr-363	1030	27	manner	manner	NOUN
ftr-363	1030	28	as	as	ADP
ftr-363	1030	29	tax	tax	NOUN
ftr-363	1030	30	-	-	PUNCT
ftr-363	1030	31	exempt	exempt	ADJ
ftr-363	1030	32	organizations	organization	NOUN
ftr-363	1030	33	,	,	PUNCT
ftr-363	1030	34	they	they	PRON
ftr-363	1030	35	operate	operate	VERB
ftr-363	1030	36	as	as	ADP
ftr-363	1030	37	businesses	business	NOUN
ftr-363	1030	38	with	with	ADP
ftr-363	1030	39	the	the	DET
ftr-363	1030	40	understanding	understanding	NOUN
ftr-363	1030	41	that	that	PRON
ftr-363	1030	42	they	they	PRON
ftr-363	1030	43	have	have	VERB
ftr-363	1030	44	an	an	DET
ftr-363	1030	45	obligation	obligation	NOUN
ftr-363	1030	46	to	to	PART
ftr-363	1030	47	collect	collect	VERB
ftr-363	1030	48	federal	federal	ADJ
ftr-363	1030	49	taxes	taxis	NOUN
ftr-363	1030	50	as	as	ADP
ftr-363	1030	51	a	a	DET
ftr-363	1030	52	part	part	NOUN
ftr-363	1030	53	of	of	ADP
ftr-363	1030	54	the	the	DET
ftr-363	1030	55	grant	grant	NOUN
ftr-363	1030	56	of	of	ADP
ftr-363	1030	57	the	the	DET
ftr-363	1030	58	right	right	NOUN
ftr-363	1030	59	to	to	PART
ftr-363	1030	60	do	do	AUX
ftr-363	1030	61	business	business	NOUN
ftr-363	1030	62	.	.	PUNCT
ftr-363	1031	1	in	in	ADP
ftr-363	1031	2	this	this	DET
ftr-363	1031	3	sense	sense	NOUN
ftr-363	1031	4	their	their	PRON
ftr-363	1031	5	role	role	NOUN
ftr-363	1031	6	as	as	ADP
ftr-363	1031	7	tax	tax	NOUN
ftr-363	1031	8	collectors	collector	NOUN
ftr-363	1031	9	,	,	PUNCT
ftr-363	1031	10	while	while	SCONJ
ftr-363	1031	11	not	not	PART
ftr-363	1031	12	subsidized	subsidize	VERB
ftr-363	1031	13	,	,	PUNCT
ftr-363	1031	14	is	be	AUX
ftr-363	1031	15	a	a	DET
ftr-363	1031	16	role	role	NOUN
ftr-363	1031	17	in	in	ADP
ftr-363	1031	18	which	which	PRON
ftr-363	1031	19	they	they	PRON
ftr-363	1031	20	carry	carry	VERB
ftr-363	1031	21	out	out	ADP
ftr-363	1031	22	a	a	DET
ftr-363	1031	23	government	government	NOUN
ftr-363	1031	24	function	function	NOUN
ftr-363	1031	25	.	.	PUNCT
ftr-363	1032	1	in	in	ADP
ftr-363	1032	2	addition	addition	NOUN
ftr-363	1032	3	to	to	ADP
ftr-363	1032	4	carrying	carry	VERB
ftr-363	1032	5	189	189	NUM
ftr-363	1032	6	.	.	PUNCT
ftr-363	1032	7	guenther	guenther	PROPN
ftr-363	1032	8	,	,	PUNCT
ftr-363	1032	9	supra	supra	PROPN
ftr-363	1032	10	note	note	PROPN
ftr-363	1032	11	187	187	NUM
ftr-363	1032	12	(	(	PUNCT
ftr-363	1032	13	stating	state	VERB
ftr-363	1032	14	that	that	SCONJ
ftr-363	1032	15	“	"	PUNCT
ftr-363	1032	16	all	all	DET
ftr-363	1032	17	revenue	revenue	NOUN
ftr-363	1032	18	collected	collect	VERB
ftr-363	1032	19	through	through	ADP
ftr-363	1032	20	the	the	DET
ftr-363	1032	21	efforts	effort	NOUN
ftr-363	1032	22	of	of	ADP
ftr-363	1032	23	pcas	pcas	NOUN
ftr-363	1032	24	has	have	VERB
ftr-363	1032	25	to	to	PART
ftr-363	1032	26	go	go	VERB
ftr-363	1032	27	into	into	ADP
ftr-363	1032	28	a	a	DET
ftr-363	1032	29	revolving	revolve	VERB
ftr-363	1032	30	fund	fund	NOUN
ftr-363	1032	31	.	.	PUNCT
ftr-363	1033	1	pcas	pca	NOUN
ftr-363	1033	2	are	be	AUX
ftr-363	1033	3	not	not	PART
ftr-363	1033	4	allowed	allow	VERB
ftr-363	1033	5	to	to	PART
ftr-363	1033	6	receive	receive	VERB
ftr-363	1033	7	or	or	CCONJ
ftr-363	1033	8	process	process	VERB
ftr-363	1033	9	any	any	PRON
ftr-363	1033	10	of	of	ADP
ftr-363	1033	11	this	this	DET
ftr-363	1033	12	money	money	NOUN
ftr-363	1033	13	;	;	PUNCT
ftr-363	1033	14	only	only	ADV
ftr-363	1033	15	the	the	DET
ftr-363	1033	16	irs	irs	PROPN
ftr-363	1033	17	can	can	AUX
ftr-363	1033	18	do	do	VERB
ftr-363	1033	19	so	so	ADV
ftr-363	1033	20	.	.	PUNCT
ftr-363	1034	1	the	the	DET
ftr-363	1034	2	irs	irs	PROPN
ftr-363	1034	3	may	may	AUX
ftr-363	1034	4	use	use	VERB
ftr-363	1034	5	up	up	ADP
ftr-363	1034	6	to	to	PART
ftr-363	1034	7	25	25	NUM
ftr-363	1034	8	%	%	NOUN
ftr-363	1034	9	of	of	ADP
ftr-363	1034	10	the	the	DET
ftr-363	1034	11	money	money	NOUN
ftr-363	1034	12	in	in	ADP
ftr-363	1034	13	the	the	DET
ftr-363	1034	14	fund	fund	NOUN
ftr-363	1034	15	to	to	PART
ftr-363	1034	16	compensate	compensate	VERB
ftr-363	1034	17	pcas	pca	NOUN
ftr-363	1034	18	for	for	ADP
ftr-363	1034	19	their	their	PRON
ftr-363	1034	20	services	service	NOUN
ftr-363	1034	21	–	–	PUNCT
ftr-363	1034	22	though	though	SCONJ
ftr-363	1034	23	irc	irc	PROPN
ftr-363	1034	24	§	§	PROPN
ftr-363	1034	25	6306	6306	NUM
ftr-363	1034	26	offers	offer	VERB
ftr-363	1034	27	no	no	DET
ftr-363	1034	28	guidance	guidance	NOUN
ftr-363	1034	29	on	on	ADP
ftr-363	1034	30	the	the	DET
ftr-363	1034	31	factors	factor	NOUN
ftr-363	1034	32	the	the	DET
ftr-363	1034	33	irs	irs	PROPN
ftr-363	1034	34	should	should	AUX
ftr-363	1034	35	consider	consider	VERB
ftr-363	1034	36	in	in	ADP
ftr-363	1034	37	compensating	compensate	VERB
ftr-363	1034	38	a	a	DET
ftr-363	1034	39	pca	pca	NOUN
ftr-363	1034	40	for	for	ADP
ftr-363	1034	41	its	its	PRON
ftr-363	1034	42	services	service	NOUN
ftr-363	1034	43	.	.	PUNCT
ftr-363	1035	1	in	in	ADP
ftr-363	1035	2	addition	addition	NOUN
ftr-363	1035	3	,	,	PUNCT
ftr-363	1035	4	the	the	DET
ftr-363	1035	5	irs	irs	PROPN
ftr-363	1035	6	may	may	AUX
ftr-363	1035	7	transfer	transfer	VERB
ftr-363	1035	8	up	up	ADP
ftr-363	1035	9	to	to	PART
ftr-363	1035	10	25	25	NUM
ftr-363	1035	11	%	%	NOUN
ftr-363	1035	12	of	of	ADP
ftr-363	1035	13	the	the	DET
ftr-363	1035	14	revenue	revenue	NOUN
ftr-363	1035	15	in	in	ADP
ftr-363	1035	16	the	the	DET
ftr-363	1035	17	revolving	revolve	VERB
ftr-363	1035	18	fund	fund	NOUN
ftr-363	1035	19	to	to	ADP
ftr-363	1035	20	its	its	PRON
ftr-363	1035	21	budget	budget	NOUN
ftr-363	1035	22	for	for	ADP
ftr-363	1035	23	tax	tax	NOUN
ftr-363	1035	24	law	law	NOUN
ftr-363	1035	25	enforcement	enforcement	NOUN
ftr-363	1035	26	.	.	PUNCT
ftr-363	1035	27	”	"	PUNCT
ftr-363	1035	28	)	)	PUNCT
ftr-363	1035	29	.	.	PUNCT
ftr-363	1036	1	190	190	NUM
ftr-363	1036	2	.	.	PUNCT
ftr-363	1037	1	david	david	PROPN
ftr-363	1037	2	lawder	lawder	PROPN
ftr-363	1037	3	,	,	PUNCT
ftr-363	1037	4	u.s	u.s	PROPN
ftr-363	1037	5	.	.	PROPN
ftr-363	1037	6	irs	irs	PROPN
ftr-363	1037	7	to	to	PART
ftr-363	1037	8	end	end	VERB
ftr-363	1037	9	contracts	contract	NOUN
ftr-363	1037	10	with	with	ADP
ftr-363	1037	11	private	private	ADJ
ftr-363	1037	12	tax	tax	NOUN
ftr-363	1037	13	debt	debt	NOUN
ftr-363	1037	14	collectors	collector	NOUN
ftr-363	1037	15	,	,	PUNCT
ftr-363	1037	16	reuters	reuters	PROPN
ftr-363	1037	17	(	(	PUNCT
ftr-363	1037	18	mar	mar	PROPN
ftr-363	1037	19	.	.	PROPN
ftr-363	1037	20	2009	2009	NUM
ftr-363	1037	21	)	)	PUNCT
ftr-363	1037	22	,	,	PUNCT
ftr-363	1037	23	available	available	ADJ
ftr-363	1037	24	at	at	ADP
ftr-363	1037	25	http://www.reuters.com/article	http://www.reuters.com/article	PROPN
ftr-363	1037	26	/idusn0536345520090306	/idusn0536345520090306	PUNCT
ftr-363	1037	27	,	,	PUNCT
ftr-363	1037	28	quoting	quote	VERB
ftr-363	1037	29	sen	sen	PROPN
ftr-363	1037	30	.	.	PROPN
ftr-363	1037	31	richard	richard	PROPN
ftr-363	1037	32	durbin	durbin	PROPN
ftr-363	1037	33	,	,	PUNCT
ftr-363	1037	34	“	"	PUNCT
ftr-363	1037	35	until	until	SCONJ
ftr-363	1037	36	private	private	ADJ
ftr-363	1037	37	debt	debt	NOUN
ftr-363	1037	38	collectors	collector	NOUN
ftr-363	1037	39	can	can	AUX
ftr-363	1037	40	prove	prove	VERB
ftr-363	1037	41	they	they	PRON
ftr-363	1037	42	can	can	AUX
ftr-363	1037	43	do	do	VERB
ftr-363	1037	44	the	the	DET
ftr-363	1037	45	job	job	NOUN
ftr-363	1037	46	.	.	PUNCT
ftr-363	1037	47	.	.	PUNCT
ftr-363	1038	1	.	.	PUNCT
ftr-363	1039	1	more	more	ADV
ftr-363	1039	2	efficiently	efficiently	ADV
ftr-363	1039	3	and	and	CCONJ
ftr-363	1039	4	do	do	VERB
ftr-363	1039	5	it	it	PRON
ftr-363	1039	6	at	at	ADP
ftr-363	1039	7	a	a	DET
ftr-363	1039	8	lower	low	ADJ
ftr-363	1039	9	cost	cost	NOUN
ftr-363	1039	10	than	than	ADP
ftr-363	1039	11	the	the	DET
ftr-363	1039	12	irs	irs	PROPN
ftr-363	1039	13	,	,	PUNCT
ftr-363	1039	14	there	there	PRON
ftr-363	1039	15	is	be	VERB
ftr-363	1039	16	no	no	DET
ftr-363	1039	17	reason	reason	NOUN
ftr-363	1039	18	we	we	PRON
ftr-363	1039	19	should	should	AUX
ftr-363	1039	20	continue	continue	VERB
ftr-363	1039	21	this	this	DET
ftr-363	1039	22	program	program	NOUN
ftr-363	1039	23	.	.	PUNCT
ftr-363	1039	24	”	"	PUNCT
ftr-363	1040	1	senator	senator	PROPN
ftr-363	1040	2	durbin	durbin	PROPN
ftr-363	1040	3	agreed	agree	VERB
ftr-363	1040	4	with	with	ADP
ftr-363	1040	5	the	the	DET
ftr-363	1040	6	irs	irs	PROPN
ftr-363	1040	7	decision	decision	NOUN
ftr-363	1040	8	not	not	PART
ftr-363	1040	9	to	to	PART
ftr-363	1040	10	renew	renew	VERB
ftr-363	1040	11	contracts	contract	NOUN
ftr-363	1040	12	with	with	ADP
ftr-363	1040	13	the	the	DET
ftr-363	1040	14	private	private	ADJ
ftr-363	1040	15	tax	tax	NOUN
ftr-363	1040	16	debt	debt	NOUN
ftr-363	1040	17	collectors	collector	NOUN
ftr-363	1040	18	,	,	PUNCT
ftr-363	1040	19	arguing	argue	VERB
ftr-363	1040	20	that	that	SCONJ
ftr-363	1040	21	tax	tax	NOUN
ftr-363	1040	22	collection	collection	NOUN
ftr-363	1040	23	is	be	AUX
ftr-363	1040	24	a	a	DET
ftr-363	1040	25	“	"	PUNCT
ftr-363	1040	26	core	core	ADJ
ftr-363	1040	27	government	government	NOUN
ftr-363	1040	28	function	function	NOUN
ftr-363	1040	29	.	.	PUNCT
ftr-363	1040	30	”	"	PUNCT
ftr-363	1041	1	i	i	PRON
ftr-363	1041	2	d.	d.	PROPN
ftr-363	1041	3	191	191	NUM
ftr-363	1041	4	.	.	PUNCT
ftr-363	1042	1	see	see	VERB
ftr-363	1042	2	statement	statement	NOUN
ftr-363	1042	3	of	of	ADP
ftr-363	1042	4	deputy	deputy	NOUN
ftr-363	1042	5	commissioner	commissioner	NOUN
ftr-363	1042	6	linda	linda	PROPN
ftr-363	1042	7	stiff	stiff	PROPN
ftr-363	1042	8	,	,	PUNCT
ftr-363	1042	9	supra	supra	ADJ
ftr-363	1042	10	note	note	NOUN
ftr-363	1042	11	60	60	NUM
ftr-363	1042	12	.	.	PUNCT
ftr-363	1042	13	2011	2011	NUM
ftr-363	1042	14	]	]	PUNCT
ftr-363	1043	1	transparency	transparency	NOUN
ftr-363	1043	2	in	in	ADP
ftr-363	1043	3	private	private	ADJ
ftr-363	1043	4	collection	collection	NOUN
ftr-363	1043	5	of	of	ADP
ftr-363	1043	6	federal	federal	ADJ
ftr-363	1043	7	taxes	taxis	NOUN
ftr-363	1043	8	807	807	NUM
ftr-363	1043	9	out	out	ADP
ftr-363	1043	10	a	a	DET
ftr-363	1043	11	government	government	NOUN
ftr-363	1043	12	function	function	NOUN
ftr-363	1043	13	,	,	PUNCT
ftr-363	1043	14	these	these	DET
ftr-363	1043	15	businesses	business	NOUN
ftr-363	1043	16	also	also	ADV
ftr-363	1043	17	receive	receive	VERB
ftr-363	1043	18	the	the	DET
ftr-363	1043	19	benefits	benefit	NOUN
ftr-363	1043	20	of	of	ADP
ftr-363	1043	21	holding	hold	VERB
ftr-363	1043	22	this	this	DET
ftr-363	1043	23	money	money	NOUN
ftr-363	1043	24	as	as	ADV
ftr-363	1043	25	well	well	ADV
ftr-363	1043	26	as	as	ADP
ftr-363	1043	27	the	the	DET
ftr-363	1043	28	burden	burden	NOUN
ftr-363	1043	29	of	of	ADP
ftr-363	1043	30	reporting	report	VERB
ftr-363	1043	31	on	on	ADP
ftr-363	1043	32	it	it	PRON
ftr-363	1043	33	.	.	PUNCT
ftr-363	1044	1	the	the	DET
ftr-363	1044	2	jct	jct	PROPN
ftr-363	1044	3	report	report	NOUN
ftr-363	1044	4	cited	cite	VERB
ftr-363	1044	5	two	two	NUM
ftr-363	1044	6	reasons	reason	NOUN
ftr-363	1044	7	for	for	ADP
ftr-363	1044	8	public	public	ADJ
ftr-363	1044	9	disclosure	disclosure	NOUN
ftr-363	1044	10	that	that	PRON
ftr-363	1044	11	would	would	AUX
ftr-363	1044	12	apply	apply	VERB
ftr-363	1044	13	equally	equally	ADV
ftr-363	1044	14	to	to	ADP
ftr-363	1044	15	reporting	report	VERB
ftr-363	1044	16	collected	collect	VERB
ftr-363	1044	17	taxes	taxis	NOUN
ftr-363	1044	18	as	as	ADP
ftr-363	1044	19	to	to	ADP
ftr-363	1044	20	the	the	DET
ftr-363	1044	21	entities	entity	NOUN
ftr-363	1044	22	listed	list	VERB
ftr-363	1044	23	in	in	ADP
ftr-363	1044	24	section	section	NOUN
ftr-363	1044	25	6104	6104	NUM
ftr-363	1044	26	:	:	PUNCT
ftr-363	1044	27	(	(	PUNCT
ftr-363	1044	28	1	1	X
ftr-363	1044	29	)	)	PUNCT
ftr-363	1044	30	disclosure	disclosure	NOUN
ftr-363	1044	31	enables	enable	VERB
ftr-363	1044	32	the	the	DET
ftr-363	1044	33	public	public	NOUN
ftr-363	1044	34	to	to	PART
ftr-363	1044	35	provide	provide	VERB
ftr-363	1044	36	oversight	oversight	NOUN
ftr-363	1044	37	,	,	PUNCT
ftr-363	1044	38	and	and	CCONJ
ftr-363	1044	39	(	(	PUNCT
ftr-363	1044	40	2	2	X
ftr-363	1044	41	)	)	PUNCT
ftr-363	1044	42	disclosure	disclosure	NOUN
ftr-363	1044	43	allows	allow	VERB
ftr-363	1044	44	the	the	DET
ftr-363	1044	45	public	public	NOUN
ftr-363	1044	46	to	to	PART
ftr-363	1044	47	determine	determine	VERB
ftr-363	1044	48	which	which	DET
ftr-363	1044	49	organizations	organization	NOUN
ftr-363	1044	50	to	to	ADP
ftr-363	1044	51	support.192	support.192	NOUN
ftr-363	1044	52	if	if	SCONJ
ftr-363	1044	53	tax	tax	NOUN
ftr-363	1044	54	returns	return	NOUN
ftr-363	1044	55	reporting	report	VERB
ftr-363	1044	56	collected	collect	VERB
ftr-363	1044	57	taxes	taxis	NOUN
ftr-363	1044	58	became	become	VERB
ftr-363	1044	59	public	public	ADJ
ftr-363	1044	60	through	through	ADP
ftr-363	1044	61	section	section	NOUN
ftr-363	1044	62	6104	6104	NUM
ftr-363	1044	63	,	,	PUNCT
ftr-363	1044	64	the	the	DET
ftr-363	1044	65	public	public	NOUN
ftr-363	1044	66	would	would	AUX
ftr-363	1044	67	have	have	VERB
ftr-363	1044	68	the	the	DET
ftr-363	1044	69	opportunity	opportunity	NOUN
ftr-363	1044	70	to	to	PART
ftr-363	1044	71	view	view	VERB
ftr-363	1044	72	those	those	DET
ftr-363	1044	73	returns	return	NOUN
ftr-363	1044	74	and	and	CCONJ
ftr-363	1044	75	report	report	NOUN
ftr-363	1044	76	anomalies	anomaly	NOUN
ftr-363	1044	77	.	.	PUNCT
ftr-363	1045	1	the	the	DET
ftr-363	1045	2	public	public	NOUN
ftr-363	1045	3	would	would	AUX
ftr-363	1045	4	also	also	ADV
ftr-363	1045	5	have	have	VERB
ftr-363	1045	6	the	the	DET
ftr-363	1045	7	opportunity	opportunity	NOUN
ftr-363	1045	8	to	to	PART
ftr-363	1045	9	decide	decide	VERB
ftr-363	1045	10	whether	whether	SCONJ
ftr-363	1045	11	to	to	PART
ftr-363	1045	12	support	support	VERB
ftr-363	1045	13	businesses	business	NOUN
ftr-363	1045	14	that	that	PRON
ftr-363	1045	15	did	do	AUX
ftr-363	1045	16	not	not	PART
ftr-363	1045	17	properly	properly	ADV
ftr-363	1045	18	treat	treat	VERB
ftr-363	1045	19	the	the	DET
ftr-363	1045	20	collected	collect	VERB
ftr-363	1045	21	taxes	taxis	NOUN
ftr-363	1045	22	they	they	PRON
ftr-363	1045	23	held	hold	VERB
ftr-363	1045	24	.	.	PUNCT
ftr-363	1046	1	businesses	business	NOUN
ftr-363	1046	2	and	and	CCONJ
ftr-363	1046	3	government	government	NOUN
ftr-363	1046	4	agencies	agency	NOUN
ftr-363	1046	5	,	,	PUNCT
ftr-363	1046	6	seeking	seek	VERB
ftr-363	1046	7	to	to	PART
ftr-363	1046	8	contract	contract	VERB
ftr-363	1046	9	with	with	ADP
ftr-363	1046	10	the	the	DET
ftr-363	1046	11	taxpayer	taxpayer	NOUN
ftr-363	1046	12	would	would	AUX
ftr-363	1046	13	have	have	VERB
ftr-363	1046	14	an	an	DET
ftr-363	1046	15	easy	easy	ADJ
ftr-363	1046	16	means	mean	NOUN
ftr-363	1046	17	of	of	ADP
ftr-363	1046	18	checking	check	VERB
ftr-363	1046	19	on	on	ADP
ftr-363	1046	20	this	this	DET
ftr-363	1046	21	important	important	ADJ
ftr-363	1046	22	measure	measure	NOUN
ftr-363	1046	23	of	of	ADP
ftr-363	1046	24	tax	tax	NOUN
ftr-363	1046	25	compliance.193	compliance.193	PROPN
ftr-363	1046	26	compliance	compliance	NOUN
ftr-363	1046	27	or	or	CCONJ
ftr-363	1046	28	lack	lack	NOUN
ftr-363	1046	29	of	of	ADP
ftr-363	1046	30	compliance	compliance	NOUN
ftr-363	1046	31	could	could	AUX
ftr-363	1046	32	form	form	VERB
ftr-363	1046	33	an	an	DET
ftr-363	1046	34	important	important	ADJ
ftr-363	1046	35	part	part	NOUN
ftr-363	1046	36	of	of	ADP
ftr-363	1046	37	the	the	DET
ftr-363	1046	38	decision	decision	NOUN
ftr-363	1046	39	to	to	PART
ftr-363	1046	40	contract	contract	VERB
ftr-363	1046	41	with	with	ADP
ftr-363	1046	42	the	the	DET
ftr-363	1046	43	taxpayer	taxpayer	NOUN
ftr-363	1046	44	.	.	PUNCT
ftr-363	1047	1	a	a	DET
ftr-363	1047	2	few	few	ADJ
ftr-363	1047	3	states	state	NOUN
ftr-363	1047	4	have	have	AUX
ftr-363	1047	5	opted	opt	VERB
ftr-363	1047	6	to	to	PART
ftr-363	1047	7	disclose	disclose	VERB
ftr-363	1047	8	certain	certain	ADJ
ftr-363	1047	9	collected	collected	ADJ
ftr-363	1047	10	tax	tax	NOUN
ftr-363	1047	11	information	information	NOUN
ftr-363	1047	12	such	such	ADJ
ftr-363	1047	13	as	as	ADP
ftr-363	1047	14	sales	sale	NOUN
ftr-363	1047	15	tax	tax	NOUN
ftr-363	1047	16	,	,	PUNCT
ftr-363	1047	17	excise	excise	NOUN
ftr-363	1047	18	tax	tax	NOUN
ftr-363	1047	19	,	,	PUNCT
ftr-363	1047	20	use	use	VERB
ftr-363	1047	21	tax	tax	NOUN
ftr-363	1047	22	,	,	PUNCT
ftr-363	1047	23	and	and	CCONJ
ftr-363	1047	24	gasoline	gasoline	NOUN
ftr-363	1047	25	tax	tax	NOUN
ftr-363	1047	26	data.194	data.194	PROPN
ftr-363	1047	27	the	the	DET
ftr-363	1047	28	policies	policy	NOUN
ftr-363	1047	29	of	of	ADP
ftr-363	1047	30	these	these	DET
ftr-363	1047	31	states	state	NOUN
ftr-363	1047	32	essentially	essentially	ADV
ftr-363	1047	33	reach	reach	VERB
ftr-363	1047	34	the	the	DET
ftr-363	1047	35	same	same	ADJ
ftr-363	1047	36	result	result	NOUN
ftr-363	1047	37	as	as	SCONJ
ftr-363	1047	38	the	the	DET
ftr-363	1047	39	result	result	NOUN
ftr-363	1047	40	proposed	propose	VERB
ftr-363	1047	41	here	here	ADV
ftr-363	1047	42	that	that	DET
ftr-363	1047	43	disclosure	disclosure	NOUN
ftr-363	1047	44	of	of	ADP
ftr-363	1047	45	collected	collect	VERB
ftr-363	1047	46	tax	tax	NOUN
ftr-363	1047	47	data	datum	NOUN
ftr-363	1047	48	is	be	AUX
ftr-363	1047	49	beneficial	beneficial	ADJ
ftr-363	1047	50	.	.	PUNCT
ftr-363	1048	1	a	a	DET
ftr-363	1048	2	close	close	ADJ
ftr-363	1048	3	look	look	NOUN
ftr-363	1048	4	at	at	ADP
ftr-363	1048	5	these	these	DET
ftr-363	1048	6	state	state	NOUN
ftr-363	1048	7	laws	law	NOUN
ftr-363	1048	8	and	and	CCONJ
ftr-363	1048	9	the	the	DET
ftr-363	1048	10	policies	policy	NOUN
ftr-363	1048	11	behind	behind	ADP
ftr-363	1048	12	those	those	DET
ftr-363	1048	13	laws	law	NOUN
ftr-363	1048	14	is	be	AUX
ftr-363	1048	15	warranted	warrant	VERB
ftr-363	1048	16	.	.	PUNCT
ftr-363	1049	1	192	192	NUM
ftr-363	1049	2	.	.	PUNCT
ftr-363	1050	1	jct	jct	PROPN
ftr-363	1050	2	report	report	PROPN
ftr-363	1050	3	(	(	PUNCT
ftr-363	1050	4	vol	vol	NOUN
ftr-363	1050	5	.	.	PUNCT
ftr-363	1050	6	ii	ii	PROPN
ftr-363	1050	7	)	)	PUNCT
ftr-363	1050	8	,	,	PUNCT
ftr-363	1050	9	supra	supra	PROPN
ftr-363	1050	10	note	note	NOUN
ftr-363	1050	11	12	12	NUM
ftr-363	1050	12	,	,	PUNCT
ftr-363	1050	13	at	at	ADP
ftr-363	1050	14	64	64	NUM
ftr-363	1050	15	.	.	PUNCT
ftr-363	1050	16	193	193	NUM
ftr-363	1050	17	.	.	PUNCT
ftr-363	1051	1	see	see	VERB
ftr-363	1051	2	statement	statement	NOUN
ftr-363	1051	3	of	of	ADP
ftr-363	1051	4	commissioner	commissioner	NOUN
ftr-363	1051	5	linda	linda	PROPN
ftr-363	1051	6	stiff	stiff	PROPN
ftr-363	1051	7	,	,	PUNCT
ftr-363	1051	8	supra	supra	ADJ
ftr-363	1051	9	note	note	NOUN
ftr-363	1051	10	60	60	NUM
ftr-363	1051	11	;	;	PUNCT
ftr-363	1051	12	u.s	u.s	PROPN
ftr-363	1051	13	.	.	PROPN
ftr-363	1051	14	gov’t	gov’t	PROPN
ftr-363	1051	15	accountability	accountability	NOUN
ftr-363	1051	16	office	office	NOUN
ftr-363	1051	17	,	,	PUNCT
ftr-363	1051	18	gao-07	gao-07	NOUN
ftr-363	1051	19	-	-	SYM
ftr-363	1051	20	742	742	NUM
ftr-363	1051	21	t	t	NOUN
ftr-363	1051	22	,	,	PUNCT
ftr-363	1051	23	tax	tax	NOUN
ftr-363	1051	24	compliance	compliance	NOUN
ftr-363	1051	25	thousands	thousand	NOUN
ftr-363	1051	26	of	of	ADP
ftr-363	1051	27	federal	federal	ADJ
ftr-363	1051	28	contractors	contractor	NOUN
ftr-363	1051	29	abuse	abuse	VERB
ftr-363	1051	30	the	the	DET
ftr-363	1051	31	federal	federal	ADJ
ftr-363	1051	32	tax	tax	NOUN
ftr-363	1051	33	system	system	NOUN
ftr-363	1051	34	,	,	PUNCT
ftr-363	1051	35	3	3	NUM
ftr-363	1051	36	-	-	SYM
ftr-363	1051	37	4	4	NUM
ftr-363	1051	38	,	,	PUNCT
ftr-363	1051	39	april	april	PROPN
ftr-363	1051	40	2007	2007	NUM
ftr-363	1051	41	;	;	PUNCT
ftr-363	1051	42	u.s	u.s	PROPN
ftr-363	1051	43	.	.	PROPN
ftr-363	1051	44	gov’t	gov’t	PROPN
ftr-363	1051	45	accountability	accountability	NOUN
ftr-363	1051	46	office	office	NOUN
ftr-363	1051	47	,	,	PUNCT
ftr-363	1051	48	gao-05	gao-05	PROPN
ftr-363	1051	49	-	-	PUNCT
ftr-363	1051	50	637	637	NUM
ftr-363	1051	51	,	,	PUNCT
ftr-363	1051	52	financial	financial	ADJ
ftr-363	1051	53	management	management	NOUN
ftr-363	1051	54	:	:	PUNCT
ftr-363	1051	55	thousands	thousand	NOUN
ftr-363	1051	56	of	of	ADP
ftr-363	1051	57	civilian	civilian	ADJ
ftr-363	1051	58	agency	agency	NOUN
ftr-363	1051	59	contractors	contractor	NOUN
ftr-363	1051	60	abuse	abuse	VERB
ftr-363	1051	61	the	the	DET
ftr-363	1051	62	federal	federal	ADJ
ftr-363	1051	63	tax	tax	NOUN
ftr-363	1051	64	system	system	NOUN
ftr-363	1051	65	with	with	ADP
ftr-363	1051	66	little	little	ADJ
ftr-363	1051	67	consequence	consequence	NOUN
ftr-363	1051	68	,	,	PUNCT
ftr-363	1051	69	2	2	NUM
ftr-363	1051	70	,	,	PUNCT
ftr-363	1051	71	june	june	PROPN
ftr-363	1051	72	2005	2005	NUM
ftr-363	1051	73	.	.	PUNCT
ftr-363	1052	1	194	194	NUM
ftr-363	1052	2	.	.	PUNCT
ftr-363	1053	1	ark	ark	PROPN
ftr-363	1053	2	.	.	PROPN
ftr-363	1053	3	code	code	PROPN
ftr-363	1053	4	ann	ann	PROPN
ftr-363	1053	5	.	.	PUNCT
ftr-363	1054	1	§	§	PROPN
ftr-363	1054	2	26	26	NUM
ftr-363	1054	3	-	-	SYM
ftr-363	1054	4	18	18	NUM
ftr-363	1054	5	-	-	PUNCT
ftr-363	1054	6	303(b)(18	303(b)(18	NUM
ftr-363	1054	7	)	)	PUNCT
ftr-363	1054	8	(	(	PUNCT
ftr-363	1054	9	west	west	NOUN
ftr-363	1054	10	2010	2010	NUM
ftr-363	1054	11	)	)	PUNCT
ftr-363	1054	12	(	(	PUNCT
ftr-363	1054	13	“	"	PUNCT
ftr-363	1054	14	for	for	ADP
ftr-363	1054	15	the	the	DET
ftr-363	1054	16	purpose	purpose	NOUN
ftr-363	1054	17	of	of	ADP
ftr-363	1054	18	the	the	DET
ftr-363	1054	19	timely	timely	ADJ
ftr-363	1054	20	and	and	CCONJ
ftr-363	1054	21	accurate	accurate	ADJ
ftr-363	1054	22	collection	collection	NOUN
ftr-363	1054	23	of	of	ADP
ftr-363	1054	24	local	local	ADJ
ftr-363	1054	25	sales	sale	NOUN
ftr-363	1054	26	and	and	CCONJ
ftr-363	1054	27	use	use	VERB
ftr-363	1054	28	tax	tax	NOUN
ftr-363	1054	29	and	and	CCONJ
ftr-363	1054	30	state	state	NOUN
ftr-363	1054	31	income	income	NOUN
ftr-363	1054	32	tax	tax	NOUN
ftr-363	1054	33	withholding	withholding	NOUN
ftr-363	1054	34	for	for	ADP
ftr-363	1054	35	employees	employee	NOUN
ftr-363	1054	36	,	,	PUNCT
ftr-363	1054	37	disclosure	disclosure	NOUN
ftr-363	1054	38	of	of	ADP
ftr-363	1054	39	the	the	DET
ftr-363	1054	40	name	name	NOUN
ftr-363	1054	41	and	and	CCONJ
ftr-363	1054	42	address	address	NOUN
ftr-363	1054	43	of	of	ADP
ftr-363	1054	44	a	a	DET
ftr-363	1054	45	taxpayer	taxpayer	NOUN
ftr-363	1054	46	that	that	PRON
ftr-363	1054	47	has	have	AUX
ftr-363	1054	48	failed	fail	VERB
ftr-363	1054	49	three	three	NUM
ftr-363	1054	50	(	(	PUNCT
ftr-363	1054	51	3	3	NUM
ftr-363	1054	52	)	)	PUNCT
ftr-363	1054	53	times	time	NOUN
ftr-363	1054	54	within	within	ADP
ftr-363	1054	55	any	any	DET
ftr-363	1054	56	consecutive	consecutive	ADJ
ftr-363	1054	57	twenty	twenty	NUM
ftr-363	1054	58	-	-	PUNCT
ftr-363	1054	59	four	four	NUM
ftr-363	1054	60	-	-	PUNCT
ftr-363	1054	61	month	month	NOUN
ftr-363	1054	62	period	period	NOUN
ftr-363	1054	63	to	to	ADP
ftr-363	1054	64	either	either	CCONJ
ftr-363	1054	65	report	report	VERB
ftr-363	1054	66	or	or	CCONJ
ftr-363	1054	67	remit	remit	VERB
ftr-363	1054	68	state	state	NOUN
ftr-363	1054	69	or	or	CCONJ
ftr-363	1054	70	local	local	ADJ
ftr-363	1054	71	gross	gross	ADJ
ftr-363	1054	72	receipts	receipt	NOUN
ftr-363	1054	73	or	or	CCONJ
ftr-363	1054	74	compensating	compensate	VERB
ftr-363	1054	75	use	use	NOUN
ftr-363	1054	76	tax	tax	NOUN
ftr-363	1054	77	or	or	CCONJ
ftr-363	1054	78	state	state	NOUN
ftr-363	1054	79	income	income	NOUN
ftr-363	1054	80	tax	tax	NOUN
ftr-363	1054	81	withholding	withholding	NOUN
ftr-363	1054	82	for	for	ADP
ftr-363	1054	83	employees	employee	NOUN
ftr-363	1054	84	and	and	CCONJ
ftr-363	1054	85	has	have	AUX
ftr-363	1054	86	been	be	AUX
ftr-363	1054	87	served	serve	VERB
ftr-363	1054	88	with	with	ADP
ftr-363	1054	89	a	a	DET
ftr-363	1054	90	business	business	NOUN
ftr-363	1054	91	closure	closure	NOUN
ftr-363	1054	92	order	order	NOUN
ftr-363	1054	93	under	under	ADP
ftr-363	1054	94	§	§	PROPN
ftr-363	1054	95	26	26	NUM
ftr-363	1054	96	-	-	SYM
ftr-363	1054	97	18	18	NUM
ftr-363	1054	98	-	-	PUNCT
ftr-363	1054	99	1001	1001	NUM
ftr-363	1054	100	et	et	PROPN
ftr-363	1054	101	seq	seq	NOUN
ftr-363	1054	102	.	.	PUNCT
ftr-363	1054	103	”	"	PUNCT
ftr-363	1054	104	)	)	PUNCT
ftr-363	1054	105	;	;	PUNCT
ftr-363	1054	106	fla	fla	PROPN
ftr-363	1054	107	.	.	PUNCT
ftr-363	1055	1	stat	stat	PROPN
ftr-363	1055	2	.	.	PUNCT
ftr-363	1056	1	§	§	PROPN
ftr-363	1056	2	213.053(8)(d	213.053(8)(d	NUM
ftr-363	1056	3	)	)	PUNCT
ftr-363	1056	4	(	(	PUNCT
ftr-363	1056	5	2010	2010	NUM
ftr-363	1056	6	)	)	PUNCT
ftr-363	1056	7	(	(	PUNCT
ftr-363	1056	8	“	"	PUNCT
ftr-363	1056	9	the	the	DET
ftr-363	1056	10	department	department	NOUN
ftr-363	1056	11	may	may	AUX
ftr-363	1056	12	provide	provide	VERB
ftr-363	1056	13	.	.	PUNCT
ftr-363	1056	14	.	.	PUNCT
ftr-363	1056	15	.	.	PUNCT
ftr-363	1057	1	[	[	X
ftr-363	1057	2	n]ames	n]ame	NOUN
ftr-363	1057	3	,	,	PUNCT
ftr-363	1057	4	addresses	address	NOUN
ftr-363	1057	5	,	,	PUNCT
ftr-363	1057	6	and	and	CCONJ
ftr-363	1057	7	sales	sale	NOUN
ftr-363	1057	8	tax	tax	NOUN
ftr-363	1057	9	registration	registration	NOUN
ftr-363	1057	10	information	information	NOUN
ftr-363	1057	11	,	,	PUNCT
ftr-363	1057	12	and	and	CCONJ
ftr-363	1057	13	information	information	NOUN
ftr-363	1057	14	relating	relate	VERB
ftr-363	1057	15	to	to	ADP
ftr-363	1057	16	a	a	DET
ftr-363	1057	17	hotel	hotel	NOUN
ftr-363	1057	18	or	or	CCONJ
ftr-363	1057	19	restaurant	restaurant	NOUN
ftr-363	1057	20	having	have	VERB
ftr-363	1057	21	an	an	DET
ftr-363	1057	22	outstanding	outstanding	ADJ
ftr-363	1057	23	tax	tax	NOUN
ftr-363	1057	24	warrant	warrant	NOUN
ftr-363	1057	25	,	,	PUNCT
ftr-363	1057	26	notice	notice	NOUN
ftr-363	1057	27	of	of	ADP
ftr-363	1057	28	lien	lien	NOUN
ftr-363	1057	29	,	,	PUNCT
ftr-363	1057	30	or	or	CCONJ
ftr-363	1057	31	judgment	judgment	NOUN
ftr-363	1057	32	lien	lien	NOUN
ftr-363	1057	33	certificate	certificate	NOUN
ftr-363	1057	34	,	,	PUNCT
ftr-363	1057	35	to	to	ADP
ftr-363	1057	36	the	the	DET
ftr-363	1057	37	division	division	NOUN
ftr-363	1057	38	of	of	ADP
ftr-363	1057	39	hotels	hotel	NOUN
ftr-363	1057	40	and	and	CCONJ
ftr-363	1057	41	restaurants	restaurant	NOUN
ftr-363	1057	42	of	of	ADP
ftr-363	1057	43	the	the	DET
ftr-363	1057	44	department	department	NOUN
ftr-363	1057	45	of	of	ADP
ftr-363	1057	46	business	business	NOUN
ftr-363	1057	47	and	and	CCONJ
ftr-363	1057	48	professional	professional	ADJ
ftr-363	1057	49	regulation	regulation	NOUN
ftr-363	1057	50	in	in	ADP
ftr-363	1057	51	the	the	DET
ftr-363	1057	52	conduct	conduct	NOUN
ftr-363	1057	53	of	of	ADP
ftr-363	1057	54	its	its	PRON
ftr-363	1057	55	official	official	ADJ
ftr-363	1057	56	duties	duty	NOUN
ftr-363	1057	57	.	.	PUNCT
ftr-363	1057	58	”	"	PUNCT
ftr-363	1057	59	)	)	PUNCT
ftr-363	1057	60	;	;	PUNCT
ftr-363	1057	61	ind	ind	PROPN
ftr-363	1057	62	.	.	PUNCT
ftr-363	1057	63	code	code	PROPN
ftr-363	1057	64	§	§	PROPN
ftr-363	1057	65	6	6	NUM
ftr-363	1057	66	-	-	SYM
ftr-363	1057	67	8.1	8.1	NUM
ftr-363	1057	68	-	-	PUNCT
ftr-363	1057	69	7	7	NUM
ftr-363	1057	70	-	-	SYM
ftr-363	1057	71	1(n	1(n	NUM
ftr-363	1057	72	)	)	PUNCT
ftr-363	1057	73	(	(	PUNCT
ftr-363	1057	74	2010	2010	NUM
ftr-363	1057	75	)	)	PUNCT
ftr-363	1057	76	;	;	PUNCT
ftr-363	1057	77	mass	mass	PROPN
ftr-363	1057	78	.	.	PUNCT
ftr-363	1058	1	gen	gen	PROPN
ftr-363	1058	2	.	.	PROPN
ftr-363	1058	3	laws	laws	PROPN
ftr-363	1058	4	ch	ch	PROPN
ftr-363	1058	5	.	.	PROPN
ftr-363	1058	6	62c	62c	PROPN
ftr-363	1058	7	§	§	PROPN
ftr-363	1058	8	21(b)(3	21(b)(3	NUM
ftr-363	1058	9	)	)	PUNCT
ftr-363	1058	10	(	(	PUNCT
ftr-363	1058	11	lexisnexis	lexisnexis	NOUN
ftr-363	1058	12	2010	2010	NUM
ftr-363	1058	13	)	)	PUNCT
ftr-363	1058	14	;	;	PUNCT
ftr-363	1058	15	nev	nev	PROPN
ftr-363	1058	16	.	.	PROPN
ftr-363	1058	17	rev	rev	PROPN
ftr-363	1058	18	.	.	PROPN
ftr-363	1058	19	stat	stat	PROPN
ftr-363	1058	20	.	.	PUNCT
ftr-363	1059	1	§	§	PROPN
ftr-363	1059	2	366.160(1	366.160(1	PROPN
ftr-363	1059	3	)	)	PUNCT
ftr-363	1059	4	(	(	PUNCT
ftr-363	1059	5	lexisnexis	lexisnexis	NOUN
ftr-363	1059	6	2010	2010	NUM
ftr-363	1059	7	)	)	PUNCT
ftr-363	1059	8	(	(	PUNCT
ftr-363	1059	9	“	"	PUNCT
ftr-363	1059	10	all	all	DET
ftr-363	1059	11	records	record	NOUN
ftr-363	1059	12	of	of	ADP
ftr-363	1059	13	mileage	mileage	NOUN
ftr-363	1059	14	operated	operate	VERB
ftr-363	1059	15	,	,	PUNCT
ftr-363	1059	16	origin	origin	NOUN
ftr-363	1059	17	and	and	CCONJ
ftr-363	1059	18	destination	destination	NOUN
ftr-363	1059	19	points	point	NOUN
ftr-363	1059	20	within	within	ADP
ftr-363	1059	21	nevada	nevada	PROPN
ftr-363	1059	22	,	,	PUNCT
ftr-363	1059	23	equipment	equipment	NOUN
ftr-363	1059	24	operated	operate	VERB
ftr-363	1059	25	in	in	ADP
ftr-363	1059	26	this	this	DET
ftr-363	1059	27	state	state	NOUN
ftr-363	1059	28	,	,	PUNCT
ftr-363	1059	29	gallons	gallon	NOUN
ftr-363	1059	30	or	or	CCONJ
ftr-363	1059	31	cubic	cubic	ADJ
ftr-363	1059	32	feet	foot	NOUN
ftr-363	1059	33	consumed	consume	VERB
ftr-363	1059	34	,	,	PUNCT
ftr-363	1059	35	and	and	CCONJ
ftr-363	1059	36	tax	tax	NOUN
ftr-363	1059	37	paid	pay	VERB
ftr-363	1059	38	must	must	AUX
ftr-363	1059	39	at	at	ADP
ftr-363	1059	40	all	all	DET
ftr-363	1059	41	reasonable	reasonable	ADJ
ftr-363	1059	42	times	time	NOUN
ftr-363	1059	43	be	be	AUX
ftr-363	1059	44	open	open	ADJ
ftr-363	1059	45	to	to	ADP
ftr-363	1059	46	the	the	DET
ftr-363	1059	47	public	public	NOUN
ftr-363	1059	48	.	.	PUNCT
ftr-363	1059	49	”	"	PUNCT
ftr-363	1059	50	)	)	PUNCT
ftr-363	1059	51	;	;	PUNCT
ftr-363	1059	52	utah	utah	PROPN
ftr-363	1059	53	code	code	PROPN
ftr-363	1059	54	ann	ann	PROPN
ftr-363	1059	55	.	.	PUNCT
ftr-363	1060	1	§	§	PROPN
ftr-363	1060	2	59	59	NUM
ftr-363	1060	3	-	-	SYM
ftr-363	1060	4	1	1	NUM
ftr-363	1060	5	-	-	PUNCT
ftr-363	1060	6	403(3)(e	403(3)(e	NUM
ftr-363	1060	7	)	)	PUNCT
ftr-363	1060	8	(	(	PUNCT
ftr-363	1060	9	lexisnexis	lexisnexis	NOUN
ftr-363	1060	10	2010	2010	NUM
ftr-363	1060	11	)	)	PUNCT
ftr-363	1060	12	(	(	PUNCT
ftr-363	1060	13	“	"	PUNCT
ftr-363	1060	14	[	[	X
ftr-363	1060	15	a]t	a]t	ADJ
ftr-363	1060	16	the	the	DET
ftr-363	1060	17	request	request	NOUN
ftr-363	1060	18	of	of	ADP
ftr-363	1060	19	any	any	DET
ftr-363	1060	20	person	person	NOUN
ftr-363	1060	21	,	,	PUNCT
ftr-363	1060	22	the	the	DET
ftr-363	1060	23	commission	commission	NOUN
ftr-363	1060	24	shall	shall	AUX
ftr-363	1060	25	provide	provide	VERB
ftr-363	1060	26	that	that	DET
ftr-363	1060	27	person	person	NOUN
ftr-363	1060	28	sales	sale	NOUN
ftr-363	1060	29	and	and	CCONJ
ftr-363	1060	30	purchase	purchase	NOUN
ftr-363	1060	31	volume	volume	NOUN
ftr-363	1060	32	data	datum	NOUN
ftr-363	1060	33	reported	report	VERB
ftr-363	1060	34	to	to	ADP
ftr-363	1060	35	the	the	DET
ftr-363	1060	36	commission	commission	NOUN
ftr-363	1060	37	on	on	ADP
ftr-363	1060	38	a	a	DET
ftr-363	1060	39	report	report	NOUN
ftr-363	1060	40	,	,	PUNCT
ftr-363	1060	41	return	return	NOUN
ftr-363	1060	42	,	,	PUNCT
ftr-363	1060	43	or	or	CCONJ
ftr-363	1060	44	other	other	ADJ
ftr-363	1060	45	information	information	NOUN
ftr-363	1060	46	filed	file	VERB
ftr-363	1060	47	with	with	ADP
ftr-363	1060	48	the	the	DET
ftr-363	1060	49	commission	commission	NOUN
ftr-363	1060	50	under	under	ADP
ftr-363	1060	51	.	.	PUNCT
ftr-363	1060	52	.	.	PUNCT
ftr-363	1060	53	.	.	PUNCT
ftr-363	1061	1	motor	motor	NOUN
ftr-363	1061	2	fuel	fuel	NOUN
ftr-363	1061	3	or	or	CCONJ
ftr-363	1061	4	.	.	PUNCT
ftr-363	1061	5	.	.	PUNCT
ftr-363	1061	6	.	.	PUNCT
ftr-363	1062	1	aviation	aviation	NOUN
ftr-363	1062	2	fuel	fuel	NOUN
ftr-363	1062	3	”	"	PUNCT
ftr-363	1062	4	)	)	PUNCT
ftr-363	1062	5	.	.	PUNCT
ftr-363	1063	1	808	808	NUM
ftr-363	1063	2	florida	florida	PROPN
ftr-363	1063	3	tax	tax	NOUN
ftr-363	1063	4	review	review	NOUN
ftr-363	1063	5	[	[	X
ftr-363	1063	6	vol	vol	NOUN
ftr-363	1063	7	.	.	PROPN
ftr-363	1063	8	10:10	10:10	NUM
ftr-363	1063	9	wisconsin	wisconsin	PROPN
ftr-363	1063	10	,	,	PUNCT
ftr-363	1063	11	home	home	NOUN
ftr-363	1063	12	of	of	ADP
ftr-363	1063	13	the	the	DET
ftr-363	1063	14	progressives	progressive	NOUN
ftr-363	1063	15	who	who	PRON
ftr-363	1063	16	lead	lead	VERB
ftr-363	1063	17	the	the	DET
ftr-363	1063	18	early	early	ADJ
ftr-363	1063	19	20th	20th	ADJ
ftr-363	1063	20	century	century	NOUN
ftr-363	1063	21	charge	charge	NOUN
ftr-363	1063	22	to	to	PART
ftr-363	1063	23	disclose	disclose	VERB
ftr-363	1063	24	tax	tax	NOUN
ftr-363	1063	25	returns	return	NOUN
ftr-363	1063	26	,	,	PUNCT
ftr-363	1063	27	has	have	AUX
ftr-363	1063	28	permitted	permit	VERB
ftr-363	1063	29	disclosure	disclosure	NOUN
ftr-363	1063	30	of	of	ADP
ftr-363	1063	31	some	some	DET
ftr-363	1063	32	aspects	aspect	NOUN
ftr-363	1063	33	of	of	ADP
ftr-363	1063	34	its	its	PRON
ftr-363	1063	35	income	income	NOUN
ftr-363	1063	36	tax	tax	NOUN
ftr-363	1063	37	returns	return	NOUN
ftr-363	1063	38	since	since	SCONJ
ftr-363	1063	39	1923.195	1923.195	NUM
ftr-363	1063	40	in	in	ADP
ftr-363	1063	41	1953	1953	NUM
ftr-363	1063	42	access	access	NOUN
ftr-363	1063	43	to	to	ADP
ftr-363	1063	44	the	the	DET
ftr-363	1063	45	entire	entire	ADJ
ftr-363	1063	46	return	return	NOUN
ftr-363	1063	47	was	be	AUX
ftr-363	1063	48	paired	pair	VERB
ftr-363	1063	49	back	back	ADV
ftr-363	1063	50	to	to	ADP
ftr-363	1063	51	access	access	NOUN
ftr-363	1063	52	to	to	ADP
ftr-363	1063	53	the	the	DET
ftr-363	1063	54	net	net	ADJ
ftr-363	1063	55	taxes	taxis	NOUN
ftr-363	1063	56	paid.196	paid.196	NOUN
ftr-363	1063	57	public	public	ADJ
ftr-363	1063	58	access	access	NOUN
ftr-363	1063	59	to	to	ADP
ftr-363	1063	60	the	the	DET
ftr-363	1063	61	amount	amount	NOUN
ftr-363	1063	62	of	of	ADP
ftr-363	1063	63	income	income	NOUN
ftr-363	1063	64	tax	tax	NOUN
ftr-363	1063	65	paid	pay	VERB
ftr-363	1063	66	extends	extend	VERB
ftr-363	1063	67	to	to	ADP
ftr-363	1063	68	individuals	individual	NOUN
ftr-363	1063	69	as	as	ADV
ftr-363	1063	70	well	well	ADV
ftr-363	1063	71	as	as	ADP
ftr-363	1063	72	corporations	corporation	NOUN
ftr-363	1063	73	;	;	PUNCT
ftr-363	1063	74	however	however	ADV
ftr-363	1063	75	,	,	PUNCT
ftr-363	1063	76	the	the	DET
ftr-363	1063	77	information	information	NOUN
ftr-363	1063	78	is	be	AUX
ftr-363	1063	79	available	available	ADJ
ftr-363	1063	80	only	only	ADV
ftr-363	1063	81	upon	upon	SCONJ
ftr-363	1063	82	a	a	DET
ftr-363	1063	83	specific	specific	ADJ
ftr-363	1063	84	request	request	NOUN
ftr-363	1063	85	to	to	ADP
ftr-363	1063	86	the	the	DET
ftr-363	1063	87	wisconsin	wisconsin	PROPN
ftr-363	1063	88	department	department	PROPN
ftr-363	1063	89	of	of	ADP
ftr-363	1063	90	revenue	revenue	NOUN
ftr-363	1063	91	satisfying	satisfy	VERB
ftr-363	1063	92	certain	certain	ADJ
ftr-363	1063	93	conditions.197	conditions.197	NOUN
ftr-363	1063	94	while	while	SCONJ
ftr-363	1063	95	the	the	DET
ftr-363	1063	96	wisconsin	wisconsin	PROPN
ftr-363	1063	97	disclosure	disclosure	NOUN
ftr-363	1063	98	provisions	provision	NOUN
ftr-363	1063	99	do	do	AUX
ftr-363	1063	100	not	not	PART
ftr-363	1063	101	cover	cover	VERB
ftr-363	1063	102	returns	return	NOUN
ftr-363	1063	103	of	of	ADP
ftr-363	1063	104	collected	collect	VERB
ftr-363	1063	105	taxes	taxis	NOUN
ftr-363	1063	106	,	,	PUNCT
ftr-363	1063	107	other	other	ADJ
ftr-363	1063	108	states	state	NOUN
ftr-363	1063	109	do	do	VERB
ftr-363	1063	110	.	.	PUNCT
ftr-363	1064	1	vermont	vermont	PROPN
ftr-363	1064	2	allows	allow	VERB
ftr-363	1064	3	disclosure	disclosure	NOUN
ftr-363	1064	4	of	of	ADP
ftr-363	1064	5	a	a	DET
ftr-363	1064	6	number	number	NOUN
ftr-363	1064	7	of	of	ADP
ftr-363	1064	8	taxes.198	taxes.198	NOUN
ftr-363	1064	9	specifically	specifically	ADV
ftr-363	1064	10	,	,	PUNCT
ftr-363	1064	11	the	the	DET
ftr-363	1064	12	plain	plain	ADJ
ftr-363	1064	13	language	language	NOUN
ftr-363	1064	14	of	of	ADP
ftr-363	1064	15	the	the	DET
ftr-363	1064	16	statute	statute	NOUN
ftr-363	1064	17	allows	allow	VERB
ftr-363	1064	18	for	for	SCONJ
ftr-363	1064	19	anyone	anyone	PRON
ftr-363	1064	20	to	to	PART
ftr-363	1064	21	obtain	obtain	VERB
ftr-363	1064	22	information	information	NOUN
ftr-363	1064	23	about	about	ADP
ftr-363	1064	24	an	an	DET
ftr-363	1064	25	entity	entity	NOUN
ftr-363	1064	26	holding	hold	VERB
ftr-363	1064	27	money	money	NOUN
ftr-363	1064	28	in	in	ADP
ftr-363	1064	29	trust	trust	NOUN
ftr-363	1064	30	concerning	concern	VERB
ftr-363	1064	31	the	the	DET
ftr-363	1064	32	compliance	compliance	NOUN
ftr-363	1064	33	of	of	ADP
ftr-363	1064	34	that	that	DET
ftr-363	1064	35	entity	entity	NOUN
ftr-363	1064	36	.	.	PUNCT
ftr-363	1065	1	the	the	DET
ftr-363	1065	2	publicity	publicity	NOUN
ftr-363	1065	3	of	of	ADP
ftr-363	1065	4	this	this	DET
ftr-363	1065	5	tax	tax	NOUN
ftr-363	1065	6	data	datum	NOUN
ftr-363	1065	7	closely	closely	ADV
ftr-363	1065	8	correlates	correlate	VERB
ftr-363	1065	9	with	with	ADP
ftr-363	1065	10	the	the	DET
ftr-363	1065	11	collected	collect	VERB
ftr-363	1065	12	tax	tax	NOUN
ftr-363	1065	13	data	datum	NOUN
ftr-363	1065	14	for	for	ADP
ftr-363	1065	15	which	which	PRON
ftr-363	1065	16	disclosure	disclosure	NOUN
ftr-363	1065	17	is	be	AUX
ftr-363	1065	18	proposed	propose	VERB
ftr-363	1065	19	here	here	ADV
ftr-363	1065	20	.	.	PUNCT
ftr-363	1066	1	vermont	vermont	PROPN
ftr-363	1066	2	permits	permit	VERB
ftr-363	1066	3	oral	oral	ADJ
ftr-363	1066	4	or	or	CCONJ
ftr-363	1066	5	written	write	VERB
ftr-363	1066	6	requests	request	NOUN
ftr-363	1066	7	.	.	PUNCT
ftr-363	1067	1	the	the	DET
ftr-363	1067	2	tax	tax	NOUN
ftr-363	1067	3	department	department	NOUN
ftr-363	1067	4	responds	respond	VERB
ftr-363	1067	5	by	by	ADP
ftr-363	1067	6	advising	advise	VERB
ftr-363	1067	7	the	the	DET
ftr-363	1067	8	requester	requester	NOUN
ftr-363	1067	9	whether	whether	SCONJ
ftr-363	1067	10	the	the	DET
ftr-363	1067	11	taxpayer	taxpayer	NOUN
ftr-363	1067	12	is	be	AUX
ftr-363	1067	13	in	in	ADP
ftr-363	1067	14	“	"	PUNCT
ftr-363	1067	15	good	good	ADJ
ftr-363	1067	16	standing	standing	NOUN
ftr-363	1067	17	,	,	PUNCT
ftr-363	1067	18	”	"	PUNCT
ftr-363	1067	19	which	which	PRON
ftr-363	1067	20	is	be	AUX
ftr-363	1067	21	the	the	DET
ftr-363	1067	22	code	code	NOUN
ftr-363	1067	23	phrase	phrase	NOUN
ftr-363	1067	24	for	for	ADP
ftr-363	1067	25	fully	fully	ADV
ftr-363	1067	26	paid	pay	VERB
ftr-363	1067	27	upon	upon	SCONJ
ftr-363	1067	28	the	the	DET
ftr-363	1067	29	collected	collect	VERB
ftr-363	1067	30	taxes	taxis	NOUN
ftr-363	1067	31	,	,	PUNCT
ftr-363	1067	32	or	or	CCONJ
ftr-363	1067	33	is	be	AUX
ftr-363	1067	34	“	"	PUNCT
ftr-363	1067	35	not	not	PART
ftr-363	1067	36	in	in	ADP
ftr-363	1067	37	good	good	ADJ
ftr-363	1067	38	standing	standing	NOUN
ftr-363	1067	39	,	,	PUNCT
ftr-363	1067	40	”	"	PUNCT
ftr-363	1067	41	which	which	PRON
ftr-363	1067	42	is	be	AUX
ftr-363	1067	43	the	the	DET
ftr-363	1067	44	phrase	phrase	NOUN
ftr-363	1067	45	for	for	ADP
ftr-363	1067	46	a	a	DET
ftr-363	1067	47	delinquent	delinquent	ADJ
ftr-363	1067	48	taxpayer	taxpayer	NOUN
ftr-363	1067	49	.	.	PUNCT
ftr-363	1068	1	vermont	vermont	PROPN
ftr-363	1068	2	does	do	AUX
ftr-363	1068	3	not	not	PART
ftr-363	1068	4	allow	allow	VERB
ftr-363	1068	5	the	the	DET
ftr-363	1068	6	public	public	NOUN
ftr-363	1068	7	to	to	PART
ftr-363	1068	8	view	view	VERB
ftr-363	1068	9	the	the	DET
ftr-363	1068	10	returns	return	NOUN
ftr-363	1068	11	.	.	PUNCT
ftr-363	1069	1	massachusetts	massachusetts	PROPN
ftr-363	1069	2	passed	pass	VERB
ftr-363	1069	3	a	a	DET
ftr-363	1069	4	law	law	NOUN
ftr-363	1069	5	in	in	ADP
ftr-363	1069	6	1992	1992	NUM
ftr-363	1069	7	making	make	VERB
ftr-363	1069	8	public	public	ADJ
ftr-363	1069	9	a	a	DET
ftr-363	1069	10	host	host	NOUN
ftr-363	1069	11	of	of	ADP
ftr-363	1069	12	tax	tax	NOUN
ftr-363	1069	13	information	information	NOUN
ftr-363	1069	14	regarding	regard	VERB
ftr-363	1069	15	publicly	publicly	ADV
ftr-363	1069	16	traded	trade	VERB
ftr-363	1069	17	corporations	corporation	NOUN
ftr-363	1069	18	,	,	PUNCT
ftr-363	1069	19	banks	bank	NOUN
ftr-363	1069	20	,	,	PUNCT
ftr-363	1069	21	and	and	CCONJ
ftr-363	1069	22	insurance	insurance	NOUN
ftr-363	1069	23	companies.199	companies.199	NOUN
ftr-363	1069	24	businesses	business	NOUN
ftr-363	1069	25	are	be	AUX
ftr-363	1069	26	currently	currently	ADV
ftr-363	1069	27	required	require	VERB
ftr-363	1069	28	to	to	PART
ftr-363	1069	29	disclose	disclose	VERB
ftr-363	1069	30	the	the	DET
ftr-363	1069	31	following	following	NOUN
ftr-363	1069	32	:	:	PUNCT
ftr-363	1069	33	(	(	PUNCT
ftr-363	1069	34	1	1	X
ftr-363	1069	35	)	)	PUNCT
ftr-363	1069	36	name	name	NOUN
ftr-363	1069	37	;	;	PUNCT
ftr-363	1069	38	(	(	PUNCT
ftr-363	1069	39	2	2	X
ftr-363	1069	40	)	)	PUNCT
ftr-363	1069	41	address	address	NOUN
ftr-363	1069	42	of	of	ADP
ftr-363	1069	43	principal	principal	ADJ
ftr-363	1069	44	office	office	NOUN
ftr-363	1069	45	;	;	PUNCT
ftr-363	1069	46	(	(	PUNCT
ftr-363	1069	47	3	3	X
ftr-363	1069	48	)	)	PUNCT
ftr-363	1069	49	massachusetts	massachusetts	PROPN
ftr-363	1069	50	taxable	taxable	ADJ
ftr-363	1069	51	income	income	NOUN
ftr-363	1069	52	;	;	PUNCT
ftr-363	1069	53	(	(	PUNCT
ftr-363	1069	54	4	4	X
ftr-363	1069	55	)	)	PUNCT
ftr-363	1069	56	total	total	ADJ
ftr-363	1069	57	massachusetts	massachusetts	PROPN
ftr-363	1069	58	excise	excise	NOUN
ftr-363	1069	59	tax	tax	NOUN
ftr-363	1069	60	due	due	ADJ
ftr-363	1069	61	;	;	PUNCT
ftr-363	1069	62	(	(	PUNCT
ftr-363	1069	63	5	5	X
ftr-363	1069	64	)	)	PUNCT
ftr-363	1069	65	non	non	ADJ
ftr-363	1069	66	-	-	ADJ
ftr-363	1069	67	income	income	ADJ
ftr-363	1069	68	excise	excise	NOUN
ftr-363	1069	69	tax	tax	NOUN
ftr-363	1069	70	due	due	ADJ
ftr-363	1069	71	;	;	PUNCT
ftr-363	1069	72	(	(	PUNCT
ftr-363	1069	73	6	6	X
ftr-363	1069	74	)	)	PUNCT
ftr-363	1069	75	gross	gross	ADJ
ftr-363	1069	76	receipts	receipt	NOUN
ftr-363	1069	77	or	or	CCONJ
ftr-363	1069	78	sales	sale	NOUN
ftr-363	1069	79	;	;	PUNCT
ftr-363	1069	80	(	(	PUNCT
ftr-363	1069	81	7	7	X
ftr-363	1069	82	)	)	PUNCT
ftr-363	1069	83	either	either	CCONJ
ftr-363	1069	84	gross	gross	ADJ
ftr-363	1069	85	profit	profit	NOUN
ftr-363	1069	86	or	or	CCONJ
ftr-363	1069	87	credit	credit	NOUN
ftr-363	1069	88	carries	carry	VERB
ftr-363	1069	89	over	over	ADP
ftr-363	1069	90	to	to	ADP
ftr-363	1069	91	future	future	ADJ
ftr-363	1069	92	years	year	NOUN
ftr-363	1069	93	;	;	PUNCT
ftr-363	1069	94	195	195	NUM
ftr-363	1069	95	.	.	NOUN
ftr-363	1069	96	1923	1923	NUM
ftr-363	1069	97	wis.laws	wis.law	NOUN
ftr-363	1069	98	39	39	NUM
ftr-363	1069	99	.	.	PUNCT
ftr-363	1070	1	196	196	NUM
ftr-363	1070	2	.	.	PUNCT
ftr-363	1071	1	1953	1953	NUM
ftr-363	1071	2	wis.laws	wis.law	NOUN
ftr-363	1071	3	303	303	NUM
ftr-363	1071	4	.	.	PUNCT
ftr-363	1071	5	197	197	NUM
ftr-363	1071	6	.	.	PUNCT
ftr-363	1071	7	wis	wis	PROPN
ftr-363	1071	8	.	.	PUNCT
ftr-363	1072	1	stat	stat	PROPN
ftr-363	1072	2	.	.	PUNCT
ftr-363	1073	1	ann	ann	PROPN
ftr-363	1073	2	.	.	PUNCT
ftr-363	1074	1	§	§	PROPN
ftr-363	1074	2	71.78(2	71.78(2	NUM
ftr-363	1074	3	)	)	PUNCT
ftr-363	1074	4	(	(	PUNCT
ftr-363	1074	5	west	west	NOUN
ftr-363	1074	6	2010	2010	NUM
ftr-363	1074	7	)	)	PUNCT
ftr-363	1074	8	.	.	PUNCT
ftr-363	1075	1	198	198	NUM
ftr-363	1075	2	.	.	PUNCT
ftr-363	1076	1	vt	vt	PROPN
ftr-363	1076	2	.	.	PROPN
ftr-363	1076	3	stat	stat	PROPN
ftr-363	1076	4	.	.	PUNCT
ftr-363	1077	1	ann	ann	PROPN
ftr-363	1077	2	.	.	PUNCT
ftr-363	1078	1	tit	tit	PROPN
ftr-363	1078	2	.	.	PUNCT
ftr-363	1079	1	32	32	NUM
ftr-363	1079	2	,	,	PUNCT
ftr-363	1079	3	§	§	PROPN
ftr-363	1079	4	3102	3102	NUM
ftr-363	1079	5	(	(	PUNCT
ftr-363	1079	6	west	west	NOUN
ftr-363	1079	7	2010	2010	NUM
ftr-363	1079	8	)	)	PUNCT
ftr-363	1079	9	(	(	PUNCT
ftr-363	1079	10	providing	provide	VERB
ftr-363	1079	11	that	that	SCONJ
ftr-363	1079	12	“	"	PUNCT
ftr-363	1079	13	the	the	DET
ftr-363	1079	14	commissioner	commissioner	NOUN
ftr-363	1079	15	shall	shall	AUX
ftr-363	1079	16	disclose	disclose	VERB
ftr-363	1079	17	a	a	DET
ftr-363	1079	18	return	return	NOUN
ftr-363	1079	19	or	or	CCONJ
ftr-363	1079	20	return	return	VERB
ftr-363	1079	21	information	information	NOUN
ftr-363	1079	22	.	.	PUNCT
ftr-363	1079	23	.	.	PUNCT
ftr-363	1079	24	.	.	PUNCT
ftr-363	1080	1	to	to	ADP
ftr-363	1080	2	any	any	DET
ftr-363	1080	3	person	person	NOUN
ftr-363	1080	4	who	who	PRON
ftr-363	1080	5	inquires	inquire	VERB
ftr-363	1080	6	,	,	PUNCT
ftr-363	1080	7	provided	provide	VERB
ftr-363	1080	8	that	that	SCONJ
ftr-363	1080	9	the	the	DET
ftr-363	1080	10	information	information	NOUN
ftr-363	1080	11	is	be	AUX
ftr-363	1080	12	limited	limit	VERB
ftr-363	1080	13	to	to	ADP
ftr-363	1080	14	whether	whether	SCONJ
ftr-363	1080	15	a	a	DET
ftr-363	1080	16	person	person	NOUN
ftr-363	1080	17	is	be	AUX
ftr-363	1080	18	registered	register	VERB
ftr-363	1080	19	to	to	PART
ftr-363	1080	20	collect	collect	VERB
ftr-363	1080	21	vermont	vermont	PROPN
ftr-363	1080	22	income	income	NOUN
ftr-363	1080	23	withholding	withholding	NOUN
ftr-363	1080	24	,	,	PUNCT
ftr-363	1080	25	sales	sale	NOUN
ftr-363	1080	26	and	and	CCONJ
ftr-363	1080	27	use	use	NOUN
ftr-363	1080	28	,	,	PUNCT
ftr-363	1080	29	or	or	CCONJ
ftr-363	1080	30	meals	meal	NOUN
ftr-363	1080	31	and	and	CCONJ
ftr-363	1080	32	rooms	room	NOUN
ftr-363	1080	33	tax	tax	NOUN
ftr-363	1080	34	;	;	PUNCT
ftr-363	1080	35	whether	whether	SCONJ
ftr-363	1080	36	a	a	DET
ftr-363	1080	37	person	person	NOUN
ftr-363	1080	38	is	be	AUX
ftr-363	1080	39	in	in	ADP
ftr-363	1080	40	good	good	ADJ
ftr-363	1080	41	standing	stand	VERB
ftr-363	1080	42	with	with	ADP
ftr-363	1080	43	respect	respect	NOUN
ftr-363	1080	44	to	to	ADP
ftr-363	1080	45	the	the	DET
ftr-363	1080	46	payment	payment	NOUN
ftr-363	1080	47	of	of	ADP
ftr-363	1080	48	these	these	DET
ftr-363	1080	49	taxes	taxis	NOUN
ftr-363	1080	50	;	;	PUNCT
ftr-363	1080	51	whether	whether	SCONJ
ftr-363	1080	52	a	a	DET
ftr-363	1080	53	person	person	NOUN
ftr-363	1080	54	is	be	AUX
ftr-363	1080	55	authorized	authorize	VERB
ftr-363	1080	56	to	to	PART
ftr-363	1080	57	buy	buy	VERB
ftr-363	1080	58	or	or	CCONJ
ftr-363	1080	59	sell	sell	VERB
ftr-363	1080	60	property	property	NOUN
ftr-363	1080	61	free	free	ADJ
ftr-363	1080	62	of	of	ADP
ftr-363	1080	63	tax	tax	NOUN
ftr-363	1080	64	;	;	PUNCT
ftr-363	1080	65	or	or	CCONJ
ftr-363	1080	66	whether	whether	SCONJ
ftr-363	1080	67	a	a	DET
ftr-363	1080	68	person	person	NOUN
ftr-363	1080	69	holds	hold	VERB
ftr-363	1080	70	a	a	DET
ftr-363	1080	71	valid	valid	ADJ
ftr-363	1080	72	license	license	NOUN
ftr-363	1080	73	.	.	PUNCT
ftr-363	1080	74	.	.	PUNCT
ftr-363	1081	1	.	.	PUNCT
ftr-363	1081	2	”	"	PUNCT
ftr-363	1081	3	)	)	PUNCT
ftr-363	1081	4	.	.	PUNCT
ftr-363	1082	1	the	the	DET
ftr-363	1082	2	practical	practical	ADJ
ftr-363	1082	3	explanation	explanation	NOUN
ftr-363	1082	4	of	of	ADP
ftr-363	1082	5	vermont	vermont	PROPN
ftr-363	1082	6	’s	’s	PART
ftr-363	1082	7	application	application	NOUN
ftr-363	1082	8	of	of	ADP
ftr-363	1082	9	this	this	DET
ftr-363	1082	10	provision	provision	NOUN
ftr-363	1082	11	is	be	AUX
ftr-363	1082	12	based	base	VERB
ftr-363	1082	13	on	on	ADP
ftr-363	1082	14	a	a	DET
ftr-363	1082	15	conversation	conversation	NOUN
ftr-363	1082	16	between	between	ADP
ftr-363	1082	17	the	the	DET
ftr-363	1082	18	author	author	NOUN
ftr-363	1082	19	and	and	CCONJ
ftr-363	1082	20	molly	molly	PROPN
ftr-363	1082	21	bachman	bachman	PROPN
ftr-363	1082	22	,	,	PUNCT
ftr-363	1082	23	vermont	vermont	PROPN
ftr-363	1082	24	’s	’s	PART
ftr-363	1082	25	general	general	ADJ
ftr-363	1082	26	counsel	counsel	NOUN
ftr-363	1082	27	for	for	ADP
ftr-363	1082	28	the	the	DET
ftr-363	1082	29	tax	tax	NOUN
ftr-363	1082	30	department	department	NOUN
ftr-363	1082	31	.	.	PUNCT
ftr-363	1083	1	telephone	telephone	NOUN
ftr-363	1083	2	conversation	conversation	NOUN
ftr-363	1083	3	with	with	ADP
ftr-363	1083	4	molly	molly	PROPN
ftr-363	1083	5	bachman	bachman	PROPN
ftr-363	1083	6	,	,	PUNCT
ftr-363	1083	7	vermont	vermont	PROPN
ftr-363	1083	8	’s	’s	PART
ftr-363	1083	9	general	general	ADJ
ftr-363	1083	10	counsel	counsel	NOUN
ftr-363	1083	11	for	for	ADP
ftr-363	1083	12	the	the	DET
ftr-363	1083	13	tax	tax	NOUN
ftr-363	1083	14	department	department	PROPN
ftr-363	1083	15	(	(	PUNCT
ftr-363	1083	16	aug	aug	PROPN
ftr-363	1083	17	.	.	PROPN
ftr-363	1083	18	18	18	NUM
ftr-363	1083	19	,	,	PUNCT
ftr-363	1083	20	2010	2010	NUM
ftr-363	1083	21	)	)	PUNCT
ftr-363	1083	22	.	.	PUNCT
ftr-363	1084	1	199	199	NUM
ftr-363	1084	2	.	.	PUNCT
ftr-363	1084	3	mass	mass	PROPN
ftr-363	1084	4	.	.	PUNCT
ftr-363	1085	1	gen	gen	PROPN
ftr-363	1085	2	.	.	PROPN
ftr-363	1085	3	laws	law	NOUN
ftr-363	1085	4	.	.	PUNCT
ftr-363	1086	1	ch	ch	NOUN
ftr-363	1086	2	.	.	PROPN
ftr-363	1086	3	62c	62c	NOUN
ftr-363	1086	4	,	,	PUNCT
ftr-363	1086	5	§	§	PROPN
ftr-363	1086	6	83(c	83(c	NUM
ftr-363	1086	7	)	)	PUNCT
ftr-363	1086	8	(	(	PUNCT
ftr-363	1086	9	1992	1992	NUM
ftr-363	1086	10	)	)	PUNCT
ftr-363	1086	11	;	;	PUNCT
ftr-363	1086	12	currently	currently	ADV
ftr-363	1086	13	mass	mass	PROPN
ftr-363	1086	14	.	.	PUNCT
ftr-363	1087	1	gen	gen	PROPN
ftr-363	1087	2	.	.	PROPN
ftr-363	1087	3	laws	laws	PROPN
ftr-363	1087	4	ann	ann	PROPN
ftr-363	1087	5	.	.	PUNCT
ftr-363	1088	1	ch	ch	PROPN
ftr-363	1088	2	.	.	PROPN
ftr-363	1088	3	62c	62c	NOUN
ftr-363	1088	4	,	,	PUNCT
ftr-363	1088	5	§	§	PROPN
ftr-363	1088	6	83(c	83(c	NUM
ftr-363	1088	7	)	)	PUNCT
ftr-363	1088	8	(	(	PUNCT
ftr-363	1088	9	west	west	NOUN
ftr-363	1088	10	2010	2010	NUM
ftr-363	1088	11	)	)	PUNCT
ftr-363	1088	12	.	.	PUNCT
ftr-363	1089	1	2011	2011	NUM
ftr-363	1089	2	]	]	PUNCT
ftr-363	1089	3	transparency	transparency	NOUN
ftr-363	1089	4	in	in	ADP
ftr-363	1089	5	private	private	ADJ
ftr-363	1089	6	collection	collection	NOUN
ftr-363	1089	7	of	of	ADP
ftr-363	1089	8	federal	federal	ADJ
ftr-363	1089	9	taxes	taxis	NOUN
ftr-363	1089	10	809	809	NUM
ftr-363	1089	11	(	(	PUNCT
ftr-363	1089	12	8)	8)	NUM
ftr-363	1089	13	income	income	NOUN
ftr-363	1089	14	subject	subject	NOUN
ftr-363	1089	15	to	to	ADP
ftr-363	1089	16	apportionment.200	apportionment.200	PROPN
ftr-363	1089	17	the	the	DET
ftr-363	1089	18	massachusetts	massachusetts	PROPN
ftr-363	1089	19	provisions	provision	NOUN
ftr-363	1089	20	require	require	VERB
ftr-363	1089	21	reporting	reporting	NOUN
ftr-363	1089	22	of	of	ADP
ftr-363	1089	23	both	both	DET
ftr-363	1089	24	income	income	NOUN
ftr-363	1089	25	taxes	taxis	NOUN
ftr-363	1089	26	and	and	CCONJ
ftr-363	1089	27	the	the	DET
ftr-363	1089	28	sales	sale	NOUN
ftr-363	1089	29	and	and	CCONJ
ftr-363	1089	30	excise	excise	NOUN
ftr-363	1089	31	taxes	taxis	NOUN
ftr-363	1089	32	more	more	ADV
ftr-363	1089	33	like	like	ADP
ftr-363	1089	34	the	the	DET
ftr-363	1089	35	collected	collect	VERB
ftr-363	1089	36	tax	tax	NOUN
ftr-363	1089	37	which	which	PRON
ftr-363	1089	38	are	be	AUX
ftr-363	1089	39	the	the	DET
ftr-363	1089	40	focus	focus	NOUN
ftr-363	1089	41	of	of	ADP
ftr-363	1089	42	this	this	DET
ftr-363	1089	43	article	article	NOUN
ftr-363	1089	44	.	.	PUNCT
ftr-363	1090	1	one	one	NUM
ftr-363	1090	2	problem	problem	NOUN
ftr-363	1090	3	with	with	ADP
ftr-363	1090	4	the	the	DET
ftr-363	1090	5	massachusetts	massachusetts	PROPN
ftr-363	1090	6	statute	statute	PROPN
ftr-363	1090	7	is	be	AUX
ftr-363	1090	8	its	its	PRON
ftr-363	1090	9	focus	focus	NOUN
ftr-363	1090	10	on	on	ADP
ftr-363	1090	11	publicly	publicly	ADV
ftr-363	1090	12	traded	trade	VERB
ftr-363	1090	13	companies	company	NOUN
ftr-363	1090	14	.	.	PUNCT
ftr-363	1091	1	as	as	SCONJ
ftr-363	1091	2	will	will	AUX
ftr-363	1091	3	be	be	AUX
ftr-363	1091	4	discussed	discuss	VERB
ftr-363	1091	5	more	more	ADV
ftr-363	1091	6	fully	fully	ADV
ftr-363	1091	7	below	below	ADV
ftr-363	1091	8	,	,	PUNCT
ftr-363	1091	9	companies	company	NOUN
ftr-363	1091	10	of	of	ADP
ftr-363	1091	11	this	this	DET
ftr-363	1091	12	size	size	NOUN
ftr-363	1091	13	are	be	AUX
ftr-363	1091	14	very	very	ADV
ftr-363	1091	15	unlikely	unlikely	ADJ
ftr-363	1091	16	to	to	PART
ftr-363	1091	17	have	have	VERB
ftr-363	1091	18	problems	problem	NOUN
ftr-363	1091	19	with	with	ADP
ftr-363	1091	20	reporting	reporting	NOUN
ftr-363	1091	21	and	and	CCONJ
ftr-363	1091	22	paying	pay	VERB
ftr-363	1091	23	collected	collect	VERB
ftr-363	1091	24	taxes	taxis	NOUN
ftr-363	1091	25	.	.	PUNCT
ftr-363	1092	1	the	the	DET
ftr-363	1092	2	purpose	purpose	NOUN
ftr-363	1092	3	for	for	ADP
ftr-363	1092	4	disclosing	disclose	VERB
ftr-363	1092	5	the	the	DET
ftr-363	1092	6	liabilities	liability	NOUN
ftr-363	1092	7	in	in	ADP
ftr-363	1092	8	massachusetts	massachusetts	PROPN
ftr-363	1092	9	appears	appear	VERB
ftr-363	1092	10	driven	drive	VERB
ftr-363	1092	11	by	by	ADP
ftr-363	1092	12	a	a	DET
ftr-363	1092	13	somewhat	somewhat	ADV
ftr-363	1092	14	populist	populist	ADJ
ftr-363	1092	15	desire	desire	NOUN
ftr-363	1092	16	to	to	PART
ftr-363	1092	17	insure	insure	VERB
ftr-363	1092	18	that	that	SCONJ
ftr-363	1092	19	large	large	ADJ
ftr-363	1092	20	companies	company	NOUN
ftr-363	1092	21	pay	pay	VERB
ftr-363	1092	22	their	their	PRON
ftr-363	1092	23	“	"	PUNCT
ftr-363	1092	24	fair	fair	ADJ
ftr-363	1092	25	share	share	NOUN
ftr-363	1092	26	.	.	PUNCT
ftr-363	1092	27	”	"	PUNCT
ftr-363	1093	1	to	to	ADP
ftr-363	1093	2	the	the	DET
ftr-363	1093	3	extent	extent	NOUN
ftr-363	1093	4	a	a	DET
ftr-363	1093	5	goal	goal	NOUN
ftr-363	1093	6	exists	exist	VERB
ftr-363	1093	7	for	for	ADP
ftr-363	1093	8	reporting	report	VERB
ftr-363	1093	9	collected	collect	VERB
ftr-363	1093	10	taxes	taxis	NOUN
ftr-363	1093	11	aside	aside	ADV
ftr-363	1093	12	from	from	ADP
ftr-363	1093	13	the	the	DET
ftr-363	1093	14	goal	goal	NOUN
ftr-363	1093	15	of	of	ADP
ftr-363	1093	16	aligning	align	VERB
ftr-363	1093	17	collected	collect	VERB
ftr-363	1093	18	taxes	taxis	NOUN
ftr-363	1093	19	with	with	ADP
ftr-363	1093	20	the	the	DET
ftr-363	1093	21	proper	proper	ADJ
ftr-363	1093	22	disclosure	disclosure	NOUN
ftr-363	1093	23	provisions	provision	NOUN
ftr-363	1093	24	,	,	PUNCT
ftr-363	1093	25	limiting	limit	VERB
ftr-363	1093	26	the	the	DET
ftr-363	1093	27	reporting	reporting	NOUN
ftr-363	1093	28	of	of	ADP
ftr-363	1093	29	collected	collect	VERB
ftr-363	1093	30	taxes	taxis	NOUN
ftr-363	1093	31	to	to	ADP
ftr-363	1093	32	public	public	ADJ
ftr-363	1093	33	corporations	corporation	NOUN
ftr-363	1093	34	would	would	AUX
ftr-363	1093	35	serve	serve	VERB
ftr-363	1093	36	no	no	DET
ftr-363	1093	37	collection	collection	NOUN
ftr-363	1093	38	purpose	purpose	NOUN
ftr-363	1093	39	.	.	PUNCT
ftr-363	1094	1	the	the	DET
ftr-363	1094	2	reporting	reporting	NOUN
ftr-363	1094	3	of	of	ADP
ftr-363	1094	4	this	this	DET
ftr-363	1094	5	information	information	NOUN
ftr-363	1094	6	has	have	AUX
ftr-363	1094	7	now	now	ADV
ftr-363	1094	8	been	be	AUX
ftr-363	1094	9	in	in	ADP
ftr-363	1094	10	place	place	NOUN
ftr-363	1094	11	for	for	ADP
ftr-363	1094	12	almost	almost	ADV
ftr-363	1094	13	two	two	NUM
ftr-363	1094	14	decades	decade	NOUN
ftr-363	1094	15	with	with	SCONJ
ftr-363	1094	16	little	little	ADJ
ftr-363	1094	17	data	datum	NOUN
ftr-363	1094	18	gathered	gather	VERB
ftr-363	1094	19	showing	show	VERB
ftr-363	1094	20	any	any	DET
ftr-363	1094	21	negative	negative	ADJ
ftr-363	1094	22	impact	impact	NOUN
ftr-363	1094	23	from	from	ADP
ftr-363	1094	24	this	this	PRON
ftr-363	1094	25	reporting.201	reporting.201	NOUN
ftr-363	1094	26	the	the	DET
ftr-363	1094	27	returns	return	NOUN
ftr-363	1094	28	reporting	report	VERB
ftr-363	1094	29	collected	collect	VERB
ftr-363	1094	30	taxes	taxis	NOUN
ftr-363	1094	31	differ	differ	VERB
ftr-363	1094	32	from	from	ADP
ftr-363	1094	33	almost	almost	ADV
ftr-363	1094	34	all	all	PRON
ftr-363	1094	35	other	other	ADJ
ftr-363	1094	36	tax	tax	NOUN
ftr-363	1094	37	returns	return	NOUN
ftr-363	1094	38	because	because	SCONJ
ftr-363	1094	39	they	they	PRON
ftr-363	1094	40	do	do	AUX
ftr-363	1094	41	not	not	PART
ftr-363	1094	42	contain	contain	VERB
ftr-363	1094	43	information	information	NOUN
ftr-363	1094	44	about	about	ADP
ftr-363	1094	45	a	a	DET
ftr-363	1094	46	tax	tax	NOUN
ftr-363	1094	47	liability	liability	NOUN
ftr-363	1094	48	incurred	incur	VERB
ftr-363	1094	49	by	by	ADP
ftr-363	1094	50	the	the	DET
ftr-363	1094	51	taxpayer.202	taxpayer.202	PROPN
ftr-363	1094	52	rather	rather	ADV
ftr-363	1094	53	,	,	PUNCT
ftr-363	1094	54	they	they	PRON
ftr-363	1094	55	contain	contain	VERB
ftr-363	1094	56	information	information	NOUN
ftr-363	1094	57	about	about	ADP
ftr-363	1094	58	taxes	taxis	NOUN
ftr-363	1094	59	collected	collect	VERB
ftr-363	1094	60	and	and	CCONJ
ftr-363	1094	61	held	hold	VERB
ftr-363	1094	62	in	in	ADP
ftr-363	1094	63	trust	trust	NOUN
ftr-363	1094	64	for	for	ADP
ftr-363	1094	65	the	the	DET
ftr-363	1094	66	united	united	PROPN
ftr-363	1094	67	states	states	PROPN
ftr-363	1094	68	.	.	PUNCT
ftr-363	1095	1	these	these	DET
ftr-363	1095	2	returns	return	NOUN
ftr-363	1095	3	do	do	AUX
ftr-363	1095	4	not	not	PART
ftr-363	1095	5	calculate	calculate	VERB
ftr-363	1095	6	a	a	DET
ftr-363	1095	7	tax	tax	NOUN
ftr-363	1095	8	rate	rate	NOUN
ftr-363	1095	9	nor	nor	CCONJ
ftr-363	1095	10	do	do	AUX
ftr-363	1095	11	they	they	PRON
ftr-363	1095	12	contain	contain	VERB
ftr-363	1095	13	“	"	PUNCT
ftr-363	1095	14	secret	secret	ADJ
ftr-363	1095	15	”	"	PUNCT
ftr-363	1095	16	information	information	NOUN
ftr-363	1095	17	about	about	ADP
ftr-363	1095	18	a	a	DET
ftr-363	1095	19	business	business	NOUN
ftr-363	1095	20	that	that	PRON
ftr-363	1095	21	would	would	AUX
ftr-363	1095	22	enable	enable	VERB
ftr-363	1095	23	competitors	competitor	NOUN
ftr-363	1095	24	to	to	PART
ftr-363	1095	25	obtain	obtain	VERB
ftr-363	1095	26	an	an	DET
ftr-363	1095	27	advantage	advantage	NOUN
ftr-363	1095	28	.	.	PUNCT
ftr-363	1096	1	these	these	DET
ftr-363	1096	2	returns	return	NOUN
ftr-363	1096	3	simply	simply	ADV
ftr-363	1096	4	report	report	VERB
ftr-363	1096	5	the	the	DET
ftr-363	1096	6	amount	amount	NOUN
ftr-363	1096	7	of	of	ADP
ftr-363	1096	8	money	money	NOUN
ftr-363	1096	9	held	hold	VERB
ftr-363	1096	10	in	in	ADP
ftr-363	1096	11	trust	trust	NOUN
ftr-363	1096	12	by	by	ADP
ftr-363	1096	13	the	the	DET
ftr-363	1096	14	tax	tax	NOUN
ftr-363	1096	15	collecting	collecting	NOUN
ftr-363	1096	16	entity	entity	NOUN
ftr-363	1096	17	.	.	PUNCT
ftr-363	1097	1	this	this	DET
ftr-363	1097	2	type	type	NOUN
ftr-363	1097	3	of	of	ADP
ftr-363	1097	4	return	return	NOUN
ftr-363	1097	5	information	information	NOUN
ftr-363	1097	6	should	should	AUX
ftr-363	1097	7	not	not	PART
ftr-363	1097	8	raise	raise	VERB
ftr-363	1097	9	privacy	privacy	NOUN
ftr-363	1097	10	concerns	concern	NOUN
ftr-363	1097	11	that	that	PRON
ftr-363	1097	12	drive	drive	VERB
ftr-363	1097	13	the	the	DET
ftr-363	1097	14	underlying	underlying	ADJ
ftr-363	1097	15	secrecy	secrecy	NOUN
ftr-363	1097	16	of	of	ADP
ftr-363	1097	17	federal	federal	ADJ
ftr-363	1097	18	tax	tax	NOUN
ftr-363	1097	19	information.203	information.203	PROPN
ftr-363	1097	20	rather	rather	ADV
ftr-363	1097	21	,	,	PUNCT
ftr-363	1097	22	this	this	DET
ftr-363	1097	23	type	type	NOUN
ftr-363	1097	24	of	of	ADP
ftr-363	1097	25	information	information	NOUN
ftr-363	1097	26	should	should	AUX
ftr-363	1097	27	200	200	NUM
ftr-363	1097	28	.	.	PUNCT
ftr-363	1098	1	i	i	PRON
ftr-363	1098	2	d.	d.	PROPN
ftr-363	1098	3	201	201	NUM
ftr-363	1098	4	.	.	PUNCT
ftr-363	1099	1	not	not	PART
ftr-363	1099	2	only	only	ADV
ftr-363	1099	3	is	be	AUX
ftr-363	1099	4	there	there	PRON
ftr-363	1099	5	little	little	ADJ
ftr-363	1099	6	data	datum	NOUN
ftr-363	1099	7	that	that	PRON
ftr-363	1099	8	evidences	evidence	VERB
ftr-363	1099	9	any	any	DET
ftr-363	1099	10	negative	negative	ADJ
ftr-363	1099	11	impact	impact	NOUN
ftr-363	1099	12	,	,	PUNCT
ftr-363	1099	13	but	but	CCONJ
ftr-363	1099	14	there	there	PRON
ftr-363	1099	15	is	be	VERB
ftr-363	1099	16	little	little	ADJ
ftr-363	1099	17	data	datum	NOUN
ftr-363	1099	18	concerning	concern	VERB
ftr-363	1099	19	the	the	DET
ftr-363	1099	20	beneficial	beneficial	ADJ
ftr-363	1099	21	effects	effect	NOUN
ftr-363	1099	22	of	of	ADP
ftr-363	1099	23	the	the	DET
ftr-363	1099	24	disclosure	disclosure	NOUN
ftr-363	1099	25	.	.	PUNCT
ftr-363	1100	1	see	see	VERB
ftr-363	1100	2	richard	richard	PROPN
ftr-363	1100	3	pomp	pomp	PROPN
ftr-363	1100	4	,	,	PUNCT
ftr-363	1100	5	the	the	DET
ftr-363	1100	6	disclosure	disclosure	NOUN
ftr-363	1100	7	of	of	ADP
ftr-363	1100	8	state	state	NOUN
ftr-363	1100	9	corporate	corporate	ADJ
ftr-363	1100	10	income	income	NOUN
ftr-363	1100	11	tax	tax	NOUN
ftr-363	1100	12	data	datum	NOUN
ftr-363	1100	13	:	:	PUNCT
ftr-363	1100	14	turning	turn	VERB
ftr-363	1100	15	the	the	DET
ftr-363	1100	16	clock	clock	NOUN
ftr-363	1100	17	back	back	ADV
ftr-363	1100	18	to	to	ADP
ftr-363	1100	19	the	the	DET
ftr-363	1100	20	future	future	NOUN
ftr-363	1100	21	,	,	PUNCT
ftr-363	1100	22	22	22	NUM
ftr-363	1100	23	cap	cap	NOUN
ftr-363	1100	24	.	.	PUNCT
ftr-363	1101	1	u.	u.	PROPN
ftr-363	1101	2	l.	l.	PROPN
ftr-363	1101	3	rev	rev	PROPN
ftr-363	1101	4	.	.	PROPN
ftr-363	1101	5	373	373	NUM
ftr-363	1101	6	(	(	PUNCT
ftr-363	1101	7	discussing	discuss	VERB
ftr-363	1101	8	benefits	benefit	NOUN
ftr-363	1101	9	of	of	ADP
ftr-363	1101	10	disclosure	disclosure	NOUN
ftr-363	1101	11	at	at	ADP
ftr-363	1101	12	state	state	NOUN
ftr-363	1101	13	level	level	NOUN
ftr-363	1101	14	)	)	PUNCT
ftr-363	1101	15	.	.	PUNCT
ftr-363	1102	1	202	202	NUM
ftr-363	1102	2	.	.	PUNCT
ftr-363	1103	1	current	current	ADJ
ftr-363	1103	2	employment	employment	NOUN
ftr-363	1103	3	tax	tax	NOUN
ftr-363	1103	4	returns	return	NOUN
ftr-363	1103	5	do	do	AUX
ftr-363	1103	6	reflect	reflect	VERB
ftr-363	1103	7	the	the	DET
ftr-363	1103	8	liability	liability	NOUN
ftr-363	1103	9	of	of	ADP
ftr-363	1103	10	the	the	DET
ftr-363	1103	11	employer	employer	NOUN
ftr-363	1103	12	portion	portion	NOUN
ftr-363	1103	13	of	of	ADP
ftr-363	1103	14	the	the	DET
ftr-363	1103	15	social	social	ADJ
ftr-363	1103	16	security	security	NOUN
ftr-363	1103	17	tax	tax	NOUN
ftr-363	1103	18	.	.	PUNCT
ftr-363	1104	1	as	as	SCONJ
ftr-363	1104	2	discussed	discuss	VERB
ftr-363	1104	3	below	below	ADV
ftr-363	1104	4	,	,	PUNCT
ftr-363	1104	5	this	this	DET
ftr-363	1104	6	article	article	NOUN
ftr-363	1104	7	recommends	recommend	VERB
ftr-363	1104	8	removing	remove	VERB
ftr-363	1104	9	that	that	DET
ftr-363	1104	10	section	section	NOUN
ftr-363	1104	11	from	from	ADP
ftr-363	1104	12	returns	return	NOUN
ftr-363	1104	13	reporting	report	VERB
ftr-363	1104	14	collected	collect	VERB
ftr-363	1104	15	taxes	taxis	NOUN
ftr-363	1104	16	.	.	PUNCT
ftr-363	1105	1	203	203	NUM
ftr-363	1105	2	.	.	PUNCT
ftr-363	1106	1	in	in	ADP
ftr-363	1106	2	some	some	DET
ftr-363	1106	3	ways	way	NOUN
ftr-363	1106	4	the	the	DET
ftr-363	1106	5	debate	debate	NOUN
ftr-363	1106	6	on	on	ADP
ftr-363	1106	7	disclosure	disclosure	NOUN
ftr-363	1106	8	of	of	ADP
ftr-363	1106	9	tax	tax	NOUN
ftr-363	1106	10	information	information	NOUN
ftr-363	1106	11	has	have	AUX
ftr-363	1106	12	become	become	VERB
ftr-363	1106	13	less	less	ADV
ftr-363	1106	14	important	important	ADJ
ftr-363	1106	15	since	since	SCONJ
ftr-363	1106	16	1976	1976	NUM
ftr-363	1106	17	when	when	SCONJ
ftr-363	1106	18	the	the	DET
ftr-363	1106	19	last	last	ADJ
ftr-363	1106	20	great	great	ADJ
ftr-363	1106	21	debate	debate	NOUN
ftr-363	1106	22	occurred	occur	VERB
ftr-363	1106	23	.	.	PUNCT
ftr-363	1107	1	tax	tax	NOUN
ftr-363	1107	2	information	information	NOUN
ftr-363	1107	3	no	no	ADV
ftr-363	1107	4	longer	long	ADV
ftr-363	1107	5	exists	exist	VERB
ftr-363	1107	6	as	as	ADP
ftr-363	1107	7	the	the	DET
ftr-363	1107	8	single	single	ADJ
ftr-363	1107	9	greatest	great	ADJ
ftr-363	1107	10	source	source	NOUN
ftr-363	1107	11	of	of	ADP
ftr-363	1107	12	information	information	NOUN
ftr-363	1107	13	about	about	ADP
ftr-363	1107	14	an	an	DET
ftr-363	1107	15	individual	individual	NOUN
ftr-363	1107	16	or	or	CCONJ
ftr-363	1107	17	an	an	DET
ftr-363	1107	18	entity	entity	NOUN
ftr-363	1107	19	.	.	PUNCT
ftr-363	1108	1	tax	tax	NOUN
ftr-363	1108	2	information	information	NOUN
ftr-363	1108	3	has	have	AUX
ftr-363	1108	4	been	be	AUX
ftr-363	1108	5	replaced	replace	VERB
ftr-363	1108	6	by	by	ADP
ftr-363	1108	7	a	a	DET
ftr-363	1108	8	host	host	NOUN
ftr-363	1108	9	of	of	ADP
ftr-363	1108	10	other	other	ADJ
ftr-363	1108	11	information	information	NOUN
ftr-363	1108	12	sources	source	NOUN
ftr-363	1108	13	including	include	VERB
ftr-363	1108	14	,	,	PUNCT
ftr-363	1108	15	but	but	CCONJ
ftr-363	1108	16	not	not	PART
ftr-363	1108	17	limited	limit	VERB
ftr-363	1108	18	to	to	ADP
ftr-363	1108	19	,	,	PUNCT
ftr-363	1108	20	the	the	DET
ftr-363	1108	21	bank	bank	PROPN
ftr-363	1108	22	secrecy	secrecy	PROPN
ftr-363	1108	23	act	act	PROPN
ftr-363	1108	24	,	,	PUNCT
ftr-363	1108	25	the	the	DET
ftr-363	1108	26	sec	sec	PROPN
ftr-363	1108	27	rules	rule	NOUN
ftr-363	1108	28	,	,	PUNCT
ftr-363	1108	29	and	and	CCONJ
ftr-363	1108	30	other	other	ADJ
ftr-363	1108	31	broad	broad	ADJ
ftr-363	1108	32	rules	rule	NOUN
ftr-363	1108	33	seeking	seek	VERB
ftr-363	1108	34	transparency	transparency	NOUN
ftr-363	1108	35	in	in	ADP
ftr-363	1108	36	corporate	corporate	ADJ
ftr-363	1108	37	affairs	affair	NOUN
ftr-363	1108	38	.	.	PUNCT
ftr-363	1109	1	interestingly	interestingly	ADV
ftr-363	1109	2	,	,	PUNCT
ftr-363	1109	3	the	the	DET
ftr-363	1109	4	irs	irs	PROPN
ftr-363	1109	5	even	even	ADV
ftr-363	1109	6	uses	use	VERB
ftr-363	1109	7	third	third	ADJ
ftr-363	1109	8	party	party	NOUN
ftr-363	1109	9	data	datum	NOUN
ftr-363	1109	10	gathering	gathering	NOUN
ftr-363	1109	11	sources	source	NOUN
ftr-363	1109	12	such	such	ADJ
ftr-363	1109	13	as	as	ADP
ftr-363	1109	14	choicepoint	choicepoint	NOUN
ftr-363	1109	15	,	,	PUNCT
ftr-363	1109	16	which	which	PRON
ftr-363	1109	17	is	be	AUX
ftr-363	1109	18	built	build	VERB
ftr-363	1109	19	upon	upon	SCONJ
ftr-363	1109	20	publicly	publicly	ADV
ftr-363	1109	21	available	available	ADJ
ftr-363	1109	22	data	datum	NOUN
ftr-363	1109	23	as	as	SCONJ
ftr-363	1109	24	it	it	PRON
ftr-363	1109	25	tries	try	VERB
ftr-363	1109	26	to	to	PART
ftr-363	1109	27	gather	gather	VERB
ftr-363	1109	28	information	information	NOUN
ftr-363	1109	29	about	about	ADP
ftr-363	1109	30	taxpayers	taxpayer	NOUN
ftr-363	1109	31	.	.	PUNCT
ftr-363	1110	1	the	the	DET
ftr-363	1110	2	irs	irs	PROPN
ftr-363	1110	3	’s	’s	PART
ftr-363	1110	4	use	use	NOUN
ftr-363	1110	5	of	of	ADP
ftr-363	1110	6	this	this	DET
ftr-363	1110	7	information	information	NOUN
ftr-363	1110	8	provider	provider	NOUN
ftr-363	1110	9	serves	serve	VERB
ftr-363	1110	10	as	as	ADP
ftr-363	1110	11	a	a	DET
ftr-363	1110	12	poignant	poignant	ADJ
ftr-363	1110	13	statement	statement	NOUN
ftr-363	1110	14	of	of	ADP
ftr-363	1110	15	where	where	SCONJ
ftr-363	1110	16	much	much	ADJ
ftr-363	1110	17	information	information	NOUN
ftr-363	1110	18	lies	lie	VERB
ftr-363	1110	19	today	today	NOUN
ftr-363	1110	20	–	–	PUNCT
ftr-363	1110	21	it	it	PRON
ftr-363	1110	22	lies	lie	VERB
ftr-363	1110	23	in	in	ADP
ftr-363	1110	24	a	a	DET
ftr-363	1110	25	wide	wide	ADJ
ftr-363	1110	26	array	array	NOUN
ftr-363	1110	27	of	of	ADP
ftr-363	1110	28	public	public	ADJ
ftr-363	1110	29	venues	venue	NOUN
ftr-363	1110	30	available	available	ADJ
ftr-363	1110	31	to	to	ADP
ftr-363	1110	32	those	those	PRON
ftr-363	1110	33	who	who	PRON
ftr-363	1110	34	know	know	VERB
ftr-363	1110	35	how	how	SCONJ
ftr-363	1110	36	to	to	PART
ftr-363	1110	37	mine	mine	VERB
ftr-363	1110	38	such	such	ADJ
ftr-363	1110	39	data	datum	NOUN
ftr-363	1110	40	.	.	PUNCT
ftr-363	1111	1	additionally	additionally	ADV
ftr-363	1111	2	,	,	PUNCT
ftr-363	1111	3	other	other	ADJ
ftr-363	1111	4	rich	rich	ADJ
ftr-363	1111	5	sources	source	NOUN
ftr-363	1111	6	of	of	ADP
ftr-363	1111	7	information	information	NOUN
ftr-363	1111	8	about	about	ADP
ftr-363	1111	9	individuals	individual	NOUN
ftr-363	1111	10	and	and	CCONJ
ftr-363	1111	11	entities	entity	NOUN
ftr-363	1111	12	exist	exist	VERB
ftr-363	1111	13	in	in	ADP
ftr-363	1111	14	the	the	DET
ftr-363	1111	15	public	public	ADJ
ftr-363	1111	16	domain	domain	NOUN
ftr-363	1111	17	,	,	PUNCT
ftr-363	1111	18	provided	provide	VERB
ftr-363	1111	19	by	by	ADP
ftr-363	1111	20	the	the	DET
ftr-363	1111	21	federal	federal	ADJ
ftr-363	1111	22	government	government	NOUN
ftr-363	1111	23	through	through	ADP
ftr-363	1111	24	such	such	ADJ
ftr-363	1111	25	810	810	NUM
ftr-363	1111	26	florida	florida	PROPN
ftr-363	1111	27	tax	tax	PROPN
ftr-363	1111	28	review	review	NOUN
ftr-363	1111	29	[	[	X
ftr-363	1111	30	vol	vol	NOUN
ftr-363	1111	31	.	.	PUNCT
ftr-363	1112	1	10:10	10:10	NUM
ftr-363	1112	2	exist	exist	VERB
ftr-363	1112	3	in	in	ADP
ftr-363	1112	4	the	the	DET
ftr-363	1112	5	public	public	ADJ
ftr-363	1112	6	domain	domain	NOUN
ftr-363	1112	7	in	in	ADP
ftr-363	1112	8	order	order	NOUN
ftr-363	1112	9	that	that	SCONJ
ftr-363	1112	10	everyone	everyone	PRON
ftr-363	1112	11	has	have	AUX
ftr-363	1112	12	a	a	DET
ftr-363	1112	13	transparent	transparent	ADJ
ftr-363	1112	14	view	view	NOUN
ftr-363	1112	15	of	of	ADP
ftr-363	1112	16	the	the	DET
ftr-363	1112	17	money	money	NOUN
ftr-363	1112	18	collected	collect	VERB
ftr-363	1112	19	on	on	ADP
ftr-363	1112	20	our	our	PRON
ftr-363	1112	21	behalf	behalf	NOUN
ftr-363	1112	22	by	by	ADP
ftr-363	1112	23	the	the	DET
ftr-363	1112	24	entities	entity	NOUN
ftr-363	1112	25	serving	serve	VERB
ftr-363	1112	26	as	as	ADP
ftr-363	1112	27	agents	agent	NOUN
ftr-363	1112	28	of	of	ADP
ftr-363	1112	29	the	the	DET
ftr-363	1112	30	federal	federal	ADJ
ftr-363	1112	31	government	government	NOUN
ftr-363	1112	32	.	.	PUNCT
ftr-363	1113	1	the	the	DET
ftr-363	1113	2	disclosure	disclosure	NOUN
ftr-363	1113	3	policy	policy	NOUN
ftr-363	1113	4	reasons	reason	NOUN
ftr-363	1113	5	behind	behind	ADP
ftr-363	1113	6	the	the	DET
ftr-363	1113	7	decision	decision	NOUN
ftr-363	1113	8	to	to	PART
ftr-363	1113	9	make	make	VERB
ftr-363	1113	10	public	public	ADJ
ftr-363	1113	11	the	the	DET
ftr-363	1113	12	returns	return	NOUN
ftr-363	1113	13	reporting	report	VERB
ftr-363	1113	14	tax	tax	NOUN
ftr-363	1113	15	-	-	PUNCT
ftr-363	1113	16	exempt	exempt	ADJ
ftr-363	1113	17	and	and	CCONJ
ftr-363	1113	18	pension	pension	NOUN
ftr-363	1113	19	return	return	NOUN
ftr-363	1113	20	information	information	NOUN
ftr-363	1113	21	should	should	AUX
ftr-363	1113	22	apply	apply	VERB
ftr-363	1113	23	to	to	ADP
ftr-363	1113	24	the	the	DET
ftr-363	1113	25	returns	return	NOUN
ftr-363	1113	26	reporting	report	VERB
ftr-363	1113	27	collected	collect	VERB
ftr-363	1113	28	tax	tax	NOUN
ftr-363	1113	29	information	information	NOUN
ftr-363	1113	30	.	.	PUNCT
ftr-363	1114	1	because	because	SCONJ
ftr-363	1114	2	the	the	DET
ftr-363	1114	3	money	money	NOUN
ftr-363	1114	4	is	be	AUX
ftr-363	1114	5	held	hold	VERB
ftr-363	1114	6	in	in	ADP
ftr-363	1114	7	trust	trust	NOUN
ftr-363	1114	8	,	,	PUNCT
ftr-363	1114	9	there	there	PRON
ftr-363	1114	10	is	be	VERB
ftr-363	1114	11	no	no	DET
ftr-363	1114	12	basis	basis	NOUN
ftr-363	1114	13	for	for	ADP
ftr-363	1114	14	distinguishing	distinguish	VERB
ftr-363	1114	15	between	between	ADP
ftr-363	1114	16	the	the	DET
ftr-363	1114	17	various	various	ADJ
ftr-363	1114	18	entities	entity	NOUN
ftr-363	1114	19	reporting	report	VERB
ftr-363	1114	20	this	this	DET
ftr-363	1114	21	information.204	information.204	PROPN
ftr-363	1114	22	the	the	DET
ftr-363	1114	23	information	information	NOUN
ftr-363	1114	24	should	should	AUX
ftr-363	1114	25	be	be	AUX
ftr-363	1114	26	readily	readily	ADV
ftr-363	1114	27	available	available	ADJ
ftr-363	1114	28	in	in	ADP
ftr-363	1114	29	an	an	DET
ftr-363	1114	30	unfiltered	unfiltered	ADJ
ftr-363	1114	31	manner	manner	NOUN
ftr-363	1114	32	and	and	CCONJ
ftr-363	1114	33	posted	post	VERB
ftr-363	1114	34	on	on	ADP
ftr-363	1114	35	the	the	DET
ftr-363	1114	36	internet	internet	NOUN
ftr-363	1114	37	so	so	SCONJ
ftr-363	1114	38	that	that	SCONJ
ftr-363	1114	39	it	it	PRON
ftr-363	1114	40	is	be	AUX
ftr-363	1114	41	easily	easily	ADV
ftr-363	1114	42	accessible	accessible	ADJ
ftr-363	1114	43	.	.	PUNCT
ftr-363	1115	1	reporting	report	VERB
ftr-363	1115	2	all	all	PRON
ftr-363	1115	3	of	of	ADP
ftr-363	1115	4	the	the	DET
ftr-363	1115	5	information	information	NOUN
ftr-363	1115	6	in	in	ADP
ftr-363	1115	7	an	an	DET
ftr-363	1115	8	unfiltered	unfiltered	ADJ
ftr-363	1115	9	manner	manner	NOUN
ftr-363	1115	10	would	would	AUX
ftr-363	1115	11	make	make	VERB
ftr-363	1115	12	the	the	DET
ftr-363	1115	13	task	task	NOUN
ftr-363	1115	14	administratively	administratively	ADV
ftr-363	1115	15	easier	easy	ADJ
ftr-363	1115	16	for	for	ADP
ftr-363	1115	17	the	the	DET
ftr-363	1115	18	irs	irs	PROPN
ftr-363	1115	19	and	and	CCONJ
ftr-363	1115	20	allow	allow	VERB
ftr-363	1115	21	those	those	PRON
ftr-363	1115	22	using	use	VERB
ftr-363	1115	23	the	the	DET
ftr-363	1115	24	data	datum	NOUN
ftr-363	1115	25	to	to	PART
ftr-363	1115	26	access	access	VERB
ftr-363	1115	27	it	it	PRON
ftr-363	1115	28	all	all	PRON
ftr-363	1115	29	without	without	ADP
ftr-363	1115	30	limitations	limitation	NOUN
ftr-363	1115	31	on	on	ADP
ftr-363	1115	32	size	size	NOUN
ftr-363	1115	33	of	of	ADP
ftr-363	1115	34	business	business	NOUN
ftr-363	1115	35	or	or	CCONJ
ftr-363	1115	36	other	other	ADJ
ftr-363	1115	37	limiting	limiting	NOUN
ftr-363	1115	38	criteria	criterion	NOUN
ftr-363	1115	39	.	.	PUNCT
ftr-363	1116	1	the	the	DET
ftr-363	1116	2	reasons	reason	NOUN
ftr-363	1116	3	for	for	ADP
ftr-363	1116	4	disclosing	disclose	VERB
ftr-363	1116	5	the	the	DET
ftr-363	1116	6	returns	return	NOUN
ftr-363	1116	7	apply	apply	VERB
ftr-363	1116	8	to	to	ADP
ftr-363	1116	9	all	all	DET
ftr-363	1116	10	returns	return	NOUN
ftr-363	1116	11	containing	contain	VERB
ftr-363	1116	12	collected	collect	VERB
ftr-363	1116	13	taxes	taxis	NOUN
ftr-363	1116	14	.	.	PUNCT
ftr-363	1117	1	disclosing	disclose	VERB
ftr-363	1117	2	all	all	DET
ftr-363	1117	3	returns	return	NOUN
ftr-363	1117	4	fits	fit	VERB
ftr-363	1117	5	with	with	ADP
ftr-363	1117	6	the	the	DET
ftr-363	1117	7	collection	collection	NOUN
ftr-363	1117	8	aspect	aspect	NOUN
ftr-363	1117	9	of	of	ADP
ftr-363	1117	10	the	the	DET
ftr-363	1117	11	policy	policy	NOUN
ftr-363	1117	12	consideration	consideration	NOUN
ftr-363	1117	13	as	as	ADV
ftr-363	1117	14	well	well	ADV
ftr-363	1117	15	as	as	ADP
ftr-363	1117	16	the	the	DET
ftr-363	1117	17	disclosure	disclosure	NOUN
ftr-363	1117	18	piece	piece	NOUN
ftr-363	1117	19	.	.	PUNCT
ftr-363	1118	1	by	by	ADP
ftr-363	1118	2	disclosing	disclose	VERB
ftr-363	1118	3	all	all	DET
ftr-363	1118	4	returns	return	NOUN
ftr-363	1118	5	,	,	PUNCT
ftr-363	1118	6	businesses	business	NOUN
ftr-363	1118	7	filing	file	VERB
ftr-363	1118	8	these	these	DET
ftr-363	1118	9	returns	return	NOUN
ftr-363	1118	10	know	know	VERB
ftr-363	1118	11	from	from	ADP
ftr-363	1118	12	the	the	DET
ftr-363	1118	13	outset	outset	NOUN
ftr-363	1118	14	that	that	SCONJ
ftr-363	1118	15	the	the	DET
ftr-363	1118	16	information	information	NOUN
ftr-363	1118	17	on	on	ADP
ftr-363	1118	18	these	these	DET
ftr-363	1118	19	returns	return	NOUN
ftr-363	1118	20	differs	differ	VERB
ftr-363	1118	21	from	from	ADP
ftr-363	1118	22	the	the	DET
ftr-363	1118	23	information	information	NOUN
ftr-363	1118	24	on	on	ADP
ftr-363	1118	25	other	other	ADJ
ftr-363	1118	26	tax	tax	NOUN
ftr-363	1118	27	returns	return	NOUN
ftr-363	1118	28	of	of	ADP
ftr-363	1118	29	the	the	DET
ftr-363	1118	30	business	business	NOUN
ftr-363	1118	31	.	.	PUNCT
ftr-363	1119	1	knowing	know	VERB
ftr-363	1119	2	that	that	SCONJ
ftr-363	1119	3	it	it	PRON
ftr-363	1119	4	is	be	AUX
ftr-363	1119	5	different	different	ADJ
ftr-363	1119	6	helps	help	VERB
ftr-363	1119	7	them	they	PRON
ftr-363	1119	8	understand	understand	VERB
ftr-363	1119	9	why	why	SCONJ
ftr-363	1119	10	this	this	DET
ftr-363	1119	11	debt	debt	NOUN
ftr-363	1119	12	obligation	obligation	NOUN
ftr-363	1119	13	differs	differ	VERB
ftr-363	1119	14	from	from	ADP
ftr-363	1119	15	other	other	ADJ
ftr-363	1119	16	debt	debt	NOUN
ftr-363	1119	17	obligations	obligation	NOUN
ftr-363	1119	18	of	of	ADP
ftr-363	1119	19	the	the	DET
ftr-363	1119	20	business	business	NOUN
ftr-363	1119	21	which	which	PRON
ftr-363	1119	22	should	should	AUX
ftr-363	1119	23	make	make	VERB
ftr-363	1119	24	it	it	PRON
ftr-363	1119	25	more	more	ADV
ftr-363	1119	26	likely	likely	ADJ
ftr-363	1119	27	that	that	SCONJ
ftr-363	1119	28	businesses	business	NOUN
ftr-363	1119	29	would	would	AUX
ftr-363	1119	30	pay	pay	VERB
ftr-363	1119	31	this	this	DET
ftr-363	1119	32	debt	debt	NOUN
ftr-363	1119	33	,	,	PUNCT
ftr-363	1119	34	or	or	CCONJ
ftr-363	1119	35	go	go	VERB
ftr-363	1119	36	out	out	ADP
ftr-363	1119	37	of	of	ADP
ftr-363	1119	38	business	business	NOUN
ftr-363	1119	39	,	,	PUNCT
ftr-363	1119	40	rather	rather	ADV
ftr-363	1119	41	than	than	ADP
ftr-363	1119	42	paying	pay	VERB
ftr-363	1119	43	the	the	DET
ftr-363	1119	44	debts	debt	NOUN
ftr-363	1119	45	of	of	ADP
ftr-363	1119	46	trade	trade	NOUN
ftr-363	1119	47	creditors	creditor	NOUN
ftr-363	1119	48	in	in	ADP
ftr-363	1119	49	an	an	DET
ftr-363	1119	50	attempt	attempt	NOUN
ftr-363	1119	51	to	to	PART
ftr-363	1119	52	stay	stay	VERB
ftr-363	1119	53	afloat	afloat	ADJ
ftr-363	1119	54	.	.	PUNCT
ftr-363	1120	1	v.	v.	ADP
ftr-363	1120	2	changes	change	NOUN
ftr-363	1120	3	to	to	ADP
ftr-363	1120	4	current	current	ADJ
ftr-363	1120	5	return	return	NOUN
ftr-363	1120	6	forms	form	NOUN
ftr-363	1120	7	currently	currently	ADV
ftr-363	1120	8	,	,	PUNCT
ftr-363	1120	9	returns	return	NOUN
ftr-363	1120	10	reporting	report	VERB
ftr-363	1120	11	money	money	NOUN
ftr-363	1120	12	held	hold	VERB
ftr-363	1120	13	in	in	ADP
ftr-363	1120	14	trust	trust	NOUN
ftr-363	1120	15	contain	contain	VERB
ftr-363	1120	16	information	information	NOUN
ftr-363	1120	17	about	about	ADP
ftr-363	1120	18	both	both	DET
ftr-363	1120	19	money	money	NOUN
ftr-363	1120	20	held	hold	VERB
ftr-363	1120	21	in	in	ADP
ftr-363	1120	22	trust	trust	NOUN
ftr-363	1120	23	and	and	CCONJ
ftr-363	1120	24	tax	tax	NOUN
ftr-363	1120	25	liabilities	liability	NOUN
ftr-363	1120	26	that	that	PRON
ftr-363	1120	27	do	do	AUX
ftr-363	1120	28	not	not	PART
ftr-363	1120	29	stem	stem	VERB
ftr-363	1120	30	from	from	ADP
ftr-363	1120	31	a	a	DET
ftr-363	1120	32	trust	trust	NOUN
ftr-363	1120	33	relationship.205	relationship.205	NOUN
ftr-363	1120	34	those	those	DET
ftr-363	1120	35	returns	return	NOUN
ftr-363	1120	36	should	should	AUX
ftr-363	1120	37	be	be	AUX
ftr-363	1120	38	split	split	VERB
ftr-363	1120	39	into	into	ADP
ftr-363	1120	40	two	two	NUM
ftr-363	1120	41	parts	part	NOUN
ftr-363	1120	42	:	:	PUNCT
ftr-363	1120	43	one	one	NUM
ftr-363	1120	44	part	part	NOUN
ftr-363	1120	45	sources	source	NOUN
ftr-363	1120	46	as	as	ADP
ftr-363	1120	47	pacer	pacer	NOUN
ftr-363	1120	48	,	,	PUNCT
ftr-363	1120	49	which	which	PRON
ftr-363	1120	50	provides	provide	VERB
ftr-363	1120	51	public	public	ADJ
ftr-363	1120	52	information	information	NOUN
ftr-363	1120	53	on	on	ADP
ftr-363	1120	54	individuals	individual	NOUN
ftr-363	1120	55	filing	file	VERB
ftr-363	1120	56	bankruptcy	bankruptcy	NOUN
ftr-363	1120	57	or	or	CCONJ
ftr-363	1120	58	other	other	ADJ
ftr-363	1120	59	court	court	NOUN
ftr-363	1120	60	proceedings	proceeding	NOUN
ftr-363	1120	61	.	.	PUNCT
ftr-363	1121	1	again	again	ADV
ftr-363	1121	2	,	,	PUNCT
ftr-363	1121	3	far	far	ADV
ftr-363	1121	4	more	more	ADJ
ftr-363	1121	5	data	datum	NOUN
ftr-363	1121	6	about	about	ADP
ftr-363	1121	7	an	an	DET
ftr-363	1121	8	individual	individual	NOUN
ftr-363	1121	9	can	can	AUX
ftr-363	1121	10	readily	readily	ADV
ftr-363	1121	11	be	be	AUX
ftr-363	1121	12	accessed	access	VERB
ftr-363	1121	13	electronically	electronically	ADV
ftr-363	1121	14	through	through	ADP
ftr-363	1121	15	pacer	pacer	NOUN
ftr-363	1121	16	than	than	SCONJ
ftr-363	1121	17	is	be	AUX
ftr-363	1121	18	found	find	VERB
ftr-363	1121	19	on	on	ADP
ftr-363	1121	20	the	the	DET
ftr-363	1121	21	individual	individual	NOUN
ftr-363	1121	22	’s	’s	PART
ftr-363	1121	23	income	income	NOUN
ftr-363	1121	24	tax	tax	NOUN
ftr-363	1121	25	return	return	NOUN
ftr-363	1121	26	.	.	PUNCT
ftr-363	1122	1	204	204	NUM
ftr-363	1122	2	.	.	PUNCT
ftr-363	1123	1	while	while	SCONJ
ftr-363	1123	2	disclosure	disclosure	NOUN
ftr-363	1123	3	policy	policy	NOUN
ftr-363	1123	4	provides	provide	VERB
ftr-363	1123	5	no	no	DET
ftr-363	1123	6	basis	basis	NOUN
ftr-363	1123	7	for	for	ADP
ftr-363	1123	8	distinguishing	distinguish	VERB
ftr-363	1123	9	among	among	ADP
ftr-363	1123	10	different	different	ADJ
ftr-363	1123	11	taxpayers	taxpayer	NOUN
ftr-363	1123	12	whose	whose	DET
ftr-363	1123	13	information	information	NOUN
ftr-363	1123	14	will	will	AUX
ftr-363	1123	15	be	be	AUX
ftr-363	1123	16	disclosed	disclose	VERB
ftr-363	1123	17	,	,	PUNCT
ftr-363	1123	18	collection	collection	NOUN
ftr-363	1123	19	policy	policy	NOUN
ftr-363	1123	20	with	with	ADP
ftr-363	1123	21	respect	respect	NOUN
ftr-363	1123	22	to	to	ADP
ftr-363	1123	23	collected	collected	ADJ
ftr-363	1123	24	taxes	taxis	NOUN
ftr-363	1123	25	suggests	suggest	VERB
ftr-363	1123	26	that	that	SCONJ
ftr-363	1123	27	the	the	DET
ftr-363	1123	28	most	most	ADV
ftr-363	1123	29	likely	likely	ADJ
ftr-363	1123	30	taxpayers	taxpayer	NOUN
ftr-363	1123	31	to	to	PART
ftr-363	1123	32	fail	fail	VERB
ftr-363	1123	33	to	to	PART
ftr-363	1123	34	pay	pay	VERB
ftr-363	1123	35	over	over	ADP
ftr-363	1123	36	collected	collect	VERB
ftr-363	1123	37	taxes	taxis	NOUN
ftr-363	1123	38	are	be	AUX
ftr-363	1123	39	small	small	ADJ
ftr-363	1123	40	and	and	CCONJ
ftr-363	1123	41	newly	newly	ADV
ftr-363	1123	42	formed	form	VERB
ftr-363	1123	43	businesses	business	NOUN
ftr-363	1123	44	.	.	PUNCT
ftr-363	1124	1	with	with	ADP
ftr-363	1124	2	this	this	PRON
ftr-363	1124	3	in	in	ADP
ftr-363	1124	4	mind	mind	NOUN
ftr-363	1124	5	,	,	PUNCT
ftr-363	1124	6	an	an	DET
ftr-363	1124	7	alternate	alternate	ADJ
ftr-363	1124	8	proposal	proposal	NOUN
ftr-363	1124	9	,	,	PUNCT
ftr-363	1124	10	discussed	discuss	VERB
ftr-363	1124	11	below	below	ADV
ftr-363	1124	12	,	,	PUNCT
ftr-363	1124	13	addresses	address	VERB
ftr-363	1124	14	the	the	DET
ftr-363	1124	15	disclosure	disclosure	NOUN
ftr-363	1124	16	of	of	ADP
ftr-363	1124	17	collected	collect	VERB
ftr-363	1124	18	tax	tax	NOUN
ftr-363	1124	19	returns	return	NOUN
ftr-363	1124	20	for	for	ADP
ftr-363	1124	21	certain	certain	ADJ
ftr-363	1124	22	smaller	small	ADJ
ftr-363	1124	23	entities	entity	NOUN
ftr-363	1124	24	or	or	CCONJ
ftr-363	1124	25	entities	entity	NOUN
ftr-363	1124	26	that	that	PRON
ftr-363	1124	27	have	have	AUX
ftr-363	1124	28	experienced	experience	VERB
ftr-363	1124	29	difficulties	difficulty	NOUN
ftr-363	1124	30	fulfilling	fulfil	VERB
ftr-363	1124	31	their	their	PRON
ftr-363	1124	32	collected	collect	VERB
ftr-363	1124	33	tax	tax	NOUN
ftr-363	1124	34	obligations	obligation	NOUN
ftr-363	1124	35	.	.	PUNCT
ftr-363	1125	1	205	205	NUM
ftr-363	1125	2	.	.	X
ftr-363	1126	1	take	take	VERB
ftr-363	1126	2	,	,	PUNCT
ftr-363	1126	3	for	for	ADP
ftr-363	1126	4	example	example	NOUN
ftr-363	1126	5	,	,	PUNCT
ftr-363	1126	6	form	form	NOUN
ftr-363	1126	7	941	941	NUM
ftr-363	1126	8	which	which	PRON
ftr-363	1126	9	reports	report	VERB
ftr-363	1126	10	three	three	NUM
ftr-363	1126	11	different	different	ADJ
ftr-363	1126	12	types	type	NOUN
ftr-363	1126	13	of	of	ADP
ftr-363	1126	14	information	information	NOUN
ftr-363	1126	15	:	:	PUNCT
ftr-363	1126	16	withheld	withhold	VERB
ftr-363	1126	17	income	income	NOUN
ftr-363	1126	18	taxes	taxis	NOUN
ftr-363	1126	19	(	(	PUNCT
ftr-363	1126	20	trust	trust	NOUN
ftr-363	1126	21	information	information	NOUN
ftr-363	1126	22	)	)	PUNCT
ftr-363	1126	23	;	;	PUNCT
ftr-363	1126	24	withheld	withhold	VERB
ftr-363	1126	25	social	social	ADJ
ftr-363	1126	26	security	security	NOUN
ftr-363	1126	27	taxes	taxis	NOUN
ftr-363	1126	28	(	(	PUNCT
ftr-363	1126	29	trust	trust	NOUN
ftr-363	1126	30	information	information	NOUN
ftr-363	1126	31	)	)	PUNCT
ftr-363	1126	32	;	;	PUNCT
ftr-363	1126	33	and	and	CCONJ
ftr-363	1126	34	the	the	DET
ftr-363	1126	35	employer	employer	NOUN
ftr-363	1126	36	’s	’s	PART
ftr-363	1126	37	portion	portion	NOUN
ftr-363	1126	38	of	of	ADP
ftr-363	1126	39	the	the	DET
ftr-363	1126	40	social	social	ADJ
ftr-363	1126	41	security	security	NOUN
ftr-363	1126	42	taxes	taxis	NOUN
ftr-363	1126	43	(	(	PUNCT
ftr-363	1126	44	not	not	PART
ftr-363	1126	45	trust	trust	VERB
ftr-363	1126	46	information	information	NOUN
ftr-363	1126	47	)	)	PUNCT
ftr-363	1126	48	.	.	PUNCT
ftr-363	1127	1	similarly	similarly	ADV
ftr-363	1127	2	,	,	PUNCT
ftr-363	1127	3	form	form	VERB
ftr-363	1127	4	720	720	NUM
ftr-363	1127	5	sets	set	VERB
ftr-363	1127	6	out	out	ADP
ftr-363	1127	7	a	a	DET
ftr-363	1127	8	reporting	reporting	NOUN
ftr-363	1127	9	mechanism	mechanism	NOUN
ftr-363	1127	10	for	for	ADP
ftr-363	1127	11	a	a	DET
ftr-363	1127	12	variety	variety	NOUN
ftr-363	1127	13	of	of	ADP
ftr-363	1127	14	excise	excise	NOUN
ftr-363	1127	15	taxes	taxis	NOUN
ftr-363	1127	16	,	,	PUNCT
ftr-363	1127	17	some	some	PRON
ftr-363	1127	18	of	of	ADP
ftr-363	1127	19	which	which	PRON
ftr-363	1127	20	result	result	VERB
ftr-363	1127	21	from	from	ADP
ftr-363	1127	22	a	a	DET
ftr-363	1127	23	trust	trust	NOUN
ftr-363	1127	24	relationship	relationship	NOUN
ftr-363	1127	25	where	where	SCONJ
ftr-363	1127	26	the	the	DET
ftr-363	1127	27	entity	entity	NOUN
ftr-363	1127	28	filing	file	VERB
ftr-363	1127	29	2011	2011	NUM
ftr-363	1127	30	]	]	PUNCT
ftr-363	1127	31	transparency	transparency	NOUN
ftr-363	1127	32	in	in	ADP
ftr-363	1127	33	private	private	ADJ
ftr-363	1127	34	collection	collection	NOUN
ftr-363	1127	35	of	of	ADP
ftr-363	1127	36	federal	federal	ADJ
ftr-363	1127	37	taxes	taxis	NOUN
ftr-363	1127	38	811	811	NUM
ftr-363	1127	39	reporting	report	VERB
ftr-363	1127	40	the	the	DET
ftr-363	1127	41	collected	collect	VERB
ftr-363	1127	42	taxes	taxis	NOUN
ftr-363	1127	43	(	(	PUNCT
ftr-363	1127	44	the	the	DET
ftr-363	1127	45	collected	collect	VERB
ftr-363	1127	46	taxes	taxis	NOUN
ftr-363	1127	47	return	return	VERB
ftr-363	1127	48	)	)	PUNCT
ftr-363	1127	49	and	and	CCONJ
ftr-363	1127	50	the	the	DET
ftr-363	1127	51	other	other	ADJ
ftr-363	1127	52	reporting	report	VERB
ftr-363	1127	53	the	the	DET
ftr-363	1127	54	taxes	taxis	NOUN
ftr-363	1127	55	directly	directly	ADV
ftr-363	1127	56	due	due	ADJ
ftr-363	1127	57	from	from	ADP
ftr-363	1127	58	the	the	DET
ftr-363	1127	59	entity	entity	NOUN
ftr-363	1127	60	(	(	PUNCT
ftr-363	1127	61	the	the	DET
ftr-363	1127	62	entity	entity	NOUN
ftr-363	1127	63	liability	liability	NOUN
ftr-363	1127	64	return	return	NOUN
ftr-363	1127	65	)	)	PUNCT
ftr-363	1127	66	.	.	PUNCT
ftr-363	1128	1	the	the	DET
ftr-363	1128	2	collected	collect	VERB
ftr-363	1128	3	taxes	taxis	NOUN
ftr-363	1128	4	return	return	NOUN
ftr-363	1128	5	should	should	AUX
ftr-363	1128	6	become	become	VERB
ftr-363	1128	7	publicly	publicly	ADV
ftr-363	1128	8	available	available	ADJ
ftr-363	1128	9	while	while	SCONJ
ftr-363	1128	10	the	the	DET
ftr-363	1128	11	entity	entity	NOUN
ftr-363	1128	12	liability	liability	NOUN
ftr-363	1128	13	return	return	NOUN
ftr-363	1128	14	would	would	AUX
ftr-363	1128	15	remain	remain	VERB
ftr-363	1128	16	subject	subject	ADJ
ftr-363	1128	17	to	to	ADP
ftr-363	1128	18	the	the	DET
ftr-363	1128	19	current	current	ADJ
ftr-363	1128	20	disclosure	disclosure	NOUN
ftr-363	1128	21	provisions.206	provisions.206	NOUN
ftr-363	1128	22	the	the	DET
ftr-363	1128	23	collected	collect	VERB
ftr-363	1128	24	taxes	taxis	NOUN
ftr-363	1128	25	return	return	NOUN
ftr-363	1128	26	should	should	AUX
ftr-363	1128	27	report	report	VERB
ftr-363	1128	28	not	not	PART
ftr-363	1128	29	only	only	ADV
ftr-363	1128	30	the	the	DET
ftr-363	1128	31	obligation	obligation	NOUN
ftr-363	1128	32	for	for	ADP
ftr-363	1128	33	the	the	DET
ftr-363	1128	34	taxes	taxis	NOUN
ftr-363	1128	35	the	the	DET
ftr-363	1128	36	form	form	NOUN
ftr-363	1128	37	720	720	NUM
ftr-363	1128	38	has	have	AUX
ftr-363	1128	39	collected	collect	VERB
ftr-363	1128	40	the	the	DET
ftr-363	1128	41	excise	excise	NOUN
ftr-363	1128	42	taxes	taxis	NOUN
ftr-363	1128	43	from	from	ADP
ftr-363	1128	44	third	third	ADJ
ftr-363	1128	45	parties	party	NOUN
ftr-363	1128	46	and	and	CCONJ
ftr-363	1128	47	some	some	PRON
ftr-363	1128	48	of	of	ADP
ftr-363	1128	49	which	which	PRON
ftr-363	1128	50	result	result	VERB
ftr-363	1128	51	from	from	ADP
ftr-363	1128	52	excise	excise	NOUN
ftr-363	1128	53	taxes	taxis	NOUN
ftr-363	1128	54	directly	directly	ADV
ftr-363	1128	55	imposed	impose	VERB
ftr-363	1128	56	on	on	ADP
ftr-363	1128	57	the	the	DET
ftr-363	1128	58	entity	entity	NOUN
ftr-363	1128	59	.	.	PUNCT
ftr-363	1129	1	206	206	NUM
ftr-363	1129	2	.	.	PUNCT
ftr-363	1130	1	this	this	DET
ftr-363	1130	2	article	article	NOUN
ftr-363	1130	3	focuses	focus	VERB
ftr-363	1130	4	on	on	ADP
ftr-363	1130	5	policy	policy	NOUN
ftr-363	1130	6	reasons	reason	NOUN
ftr-363	1130	7	for	for	ADP
ftr-363	1130	8	changing	change	VERB
ftr-363	1130	9	the	the	DET
ftr-363	1130	10	disclosure	disclosure	NOUN
ftr-363	1130	11	laws	law	NOUN
ftr-363	1130	12	to	to	PART
ftr-363	1130	13	provide	provide	VERB
ftr-363	1130	14	for	for	ADP
ftr-363	1130	15	disclosure	disclosure	NOUN
ftr-363	1130	16	of	of	ADP
ftr-363	1130	17	the	the	DET
ftr-363	1130	18	returns	return	NOUN
ftr-363	1130	19	reporting	report	VERB
ftr-363	1130	20	collected	collect	VERB
ftr-363	1130	21	taxes	taxis	NOUN
ftr-363	1130	22	.	.	PUNCT
ftr-363	1131	1	those	those	DET
ftr-363	1131	2	policy	policy	NOUN
ftr-363	1131	3	reasons	reason	NOUN
ftr-363	1131	4	come	come	VERB
ftr-363	1131	5	both	both	PRON
ftr-363	1131	6	from	from	ADP
ftr-363	1131	7	the	the	DET
ftr-363	1131	8	policy	policy	NOUN
ftr-363	1131	9	reasons	reason	NOUN
ftr-363	1131	10	driving	drive	VERB
ftr-363	1131	11	the	the	DET
ftr-363	1131	12	disclosure	disclosure	NOUN
ftr-363	1131	13	laws	law	NOUN
ftr-363	1131	14	as	as	ADV
ftr-363	1131	15	well	well	ADV
ftr-363	1131	16	as	as	ADP
ftr-363	1131	17	policy	policy	NOUN
ftr-363	1131	18	reasons	reason	NOUN
ftr-363	1131	19	related	relate	VERB
ftr-363	1131	20	to	to	ADP
ftr-363	1131	21	effective	effective	ADJ
ftr-363	1131	22	collection	collection	NOUN
ftr-363	1131	23	strategies	strategy	NOUN
ftr-363	1131	24	.	.	PUNCT
ftr-363	1132	1	other	other	ADJ
ftr-363	1132	2	reasons	reason	NOUN
ftr-363	1132	3	exist	exist	VERB
ftr-363	1132	4	for	for	ADP
ftr-363	1132	5	disclosing	disclose	VERB
ftr-363	1132	6	returns	return	NOUN
ftr-363	1132	7	of	of	ADP
ftr-363	1132	8	collected	collect	VERB
ftr-363	1132	9	taxes	taxis	NOUN
ftr-363	1132	10	,	,	PUNCT
ftr-363	1132	11	particularly	particularly	ADV
ftr-363	1132	12	employment	employment	NOUN
ftr-363	1132	13	tax	tax	NOUN
ftr-363	1132	14	returns	return	NOUN
ftr-363	1132	15	reporting	report	VERB
ftr-363	1132	16	withheld	withhold	VERB
ftr-363	1132	17	income	income	NOUN
ftr-363	1132	18	and	and	CCONJ
ftr-363	1132	19	social	social	ADJ
ftr-363	1132	20	security	security	NOUN
ftr-363	1132	21	taxes	taxis	NOUN
ftr-363	1132	22	.	.	PUNCT
ftr-363	1133	1	the	the	DET
ftr-363	1133	2	first	first	ADJ
ftr-363	1133	3	of	of	ADP
ftr-363	1133	4	these	these	DET
ftr-363	1133	5	ancillary	ancillary	ADJ
ftr-363	1133	6	reasons	reason	NOUN
ftr-363	1133	7	stems	stem	VERB
ftr-363	1133	8	from	from	ADP
ftr-363	1133	9	the	the	DET
ftr-363	1133	10	peculiar	peculiar	ADJ
ftr-363	1133	11	circumstances	circumstance	NOUN
ftr-363	1133	12	of	of	ADP
ftr-363	1133	13	employment	employment	NOUN
ftr-363	1133	14	tax	tax	NOUN
ftr-363	1133	15	returns	return	NOUN
ftr-363	1133	16	.	.	PUNCT
ftr-363	1134	1	many	many	ADJ
ftr-363	1134	2	of	of	ADP
ftr-363	1134	3	these	these	DET
ftr-363	1134	4	returns	return	NOUN
ftr-363	1134	5	are	be	AUX
ftr-363	1134	6	prepared	prepare	VERB
ftr-363	1134	7	by	by	ADP
ftr-363	1134	8	“	"	PUNCT
ftr-363	1134	9	payroll	payroll	NOUN
ftr-363	1134	10	tax	tax	NOUN
ftr-363	1134	11	providers	provider	NOUN
ftr-363	1134	12	.	.	PUNCT
ftr-363	1134	13	”	"	PUNCT
ftr-363	1135	1	these	these	DET
ftr-363	1135	2	providers	provider	NOUN
ftr-363	1135	3	prepare	prepare	VERB
ftr-363	1135	4	the	the	DET
ftr-363	1135	5	returns	return	NOUN
ftr-363	1135	6	,	,	PUNCT
ftr-363	1135	7	sign	sign	VERB
ftr-363	1135	8	the	the	DET
ftr-363	1135	9	returns	return	NOUN
ftr-363	1135	10	,	,	PUNCT
ftr-363	1135	11	pull	pull	VERB
ftr-363	1135	12	the	the	DET
ftr-363	1135	13	money	money	NOUN
ftr-363	1135	14	from	from	ADP
ftr-363	1135	15	taxpayer	taxpayer	NOUN
ftr-363	1135	16	’s	’s	PART
ftr-363	1135	17	checking	checking	ADJ
ftr-363	1135	18	accounts	account	NOUN
ftr-363	1135	19	,	,	PUNCT
ftr-363	1135	20	and	and	CCONJ
ftr-363	1135	21	file	file	VERB
ftr-363	1135	22	the	the	DET
ftr-363	1135	23	returns	return	NOUN
ftr-363	1135	24	and	and	CCONJ
ftr-363	1135	25	the	the	DET
ftr-363	1135	26	required	require	VERB
ftr-363	1135	27	remittances	remittance	NOUN
ftr-363	1135	28	.	.	PUNCT
ftr-363	1136	1	taxpayers	taxpayer	NOUN
ftr-363	1136	2	essentially	essentially	ADV
ftr-363	1136	3	turn	turn	VERB
ftr-363	1136	4	over	over	ADP
ftr-363	1136	5	everything	everything	PRON
ftr-363	1136	6	about	about	ADP
ftr-363	1136	7	payroll	payroll	NOUN
ftr-363	1136	8	taxes	taxis	NOUN
ftr-363	1136	9	to	to	ADP
ftr-363	1136	10	these	these	DET
ftr-363	1136	11	firms	firm	NOUN
ftr-363	1136	12	that	that	PRON
ftr-363	1136	13	provide	provide	VERB
ftr-363	1136	14	this	this	DET
ftr-363	1136	15	service	service	NOUN
ftr-363	1136	16	.	.	PUNCT
ftr-363	1137	1	because	because	SCONJ
ftr-363	1137	2	of	of	ADP
ftr-363	1137	3	the	the	DET
ftr-363	1137	4	“	"	PUNCT
ftr-363	1137	5	trusting	trusting	ADJ
ftr-363	1137	6	”	"	PUNCT
ftr-363	1137	7	nature	nature	NOUN
ftr-363	1137	8	of	of	ADP
ftr-363	1137	9	taxpayers	taxpayer	NOUN
ftr-363	1137	10	who	who	PRON
ftr-363	1137	11	rely	rely	VERB
ftr-363	1137	12	on	on	ADP
ftr-363	1137	13	payroll	payroll	NOUN
ftr-363	1137	14	providers	provider	NOUN
ftr-363	1137	15	,	,	PUNCT
ftr-363	1137	16	a	a	DET
ftr-363	1137	17	number	number	NOUN
ftr-363	1137	18	of	of	ADP
ftr-363	1137	19	these	these	DET
ftr-363	1137	20	providers	provider	NOUN
ftr-363	1137	21	have	have	AUX
ftr-363	1137	22	perpetrated	perpetrate	VERB
ftr-363	1137	23	ponzi	ponzi	ADJ
ftr-363	1137	24	style	style	NOUN
ftr-363	1137	25	schemes	scheme	NOUN
ftr-363	1137	26	in	in	ADP
ftr-363	1137	27	which	which	PRON
ftr-363	1137	28	they	they	PRON
ftr-363	1137	29	take	take	VERB
ftr-363	1137	30	the	the	DET
ftr-363	1137	31	money	money	NOUN
ftr-363	1137	32	from	from	ADP
ftr-363	1137	33	the	the	DET
ftr-363	1137	34	taxpayers	taxpayer	NOUN
ftr-363	1137	35	’	’	PART
ftr-363	1137	36	accounts	account	NOUN
ftr-363	1137	37	and	and	CCONJ
ftr-363	1137	38	use	use	VERB
ftr-363	1137	39	some	some	PRON
ftr-363	1137	40	of	of	ADP
ftr-363	1137	41	it	it	PRON
ftr-363	1137	42	for	for	ADP
ftr-363	1137	43	personal	personal	ADJ
ftr-363	1137	44	gain	gain	NOUN
ftr-363	1137	45	rather	rather	ADV
ftr-363	1137	46	than	than	ADP
ftr-363	1137	47	using	use	VERB
ftr-363	1137	48	the	the	DET
ftr-363	1137	49	money	money	NOUN
ftr-363	1137	50	to	to	PART
ftr-363	1137	51	pay	pay	VERB
ftr-363	1137	52	the	the	DET
ftr-363	1137	53	taxes	taxis	NOUN
ftr-363	1137	54	.	.	PUNCT
ftr-363	1138	1	by	by	ADP
ftr-363	1138	2	the	the	DET
ftr-363	1138	3	time	time	NOUN
ftr-363	1138	4	the	the	DET
ftr-363	1138	5	schemes	scheme	NOUN
ftr-363	1138	6	collapse	collapse	VERB
ftr-363	1138	7	,	,	PUNCT
ftr-363	1138	8	potentially	potentially	ADV
ftr-363	1138	9	thousands	thousand	NOUN
ftr-363	1138	10	of	of	ADP
ftr-363	1138	11	taxpayers	taxpayer	NOUN
ftr-363	1138	12	who	who	PRON
ftr-363	1138	13	actually	actually	ADV
ftr-363	1138	14	had	have	VERB
ftr-363	1138	15	money	money	NOUN
ftr-363	1138	16	drawn	draw	VERB
ftr-363	1138	17	out	out	ADP
ftr-363	1138	18	of	of	ADP
ftr-363	1138	19	their	their	PRON
ftr-363	1138	20	accounts	account	NOUN
ftr-363	1138	21	to	to	PART
ftr-363	1138	22	pay	pay	VERB
ftr-363	1138	23	over	over	ADP
ftr-363	1138	24	the	the	DET
ftr-363	1138	25	collected	collect	VERB
ftr-363	1138	26	taxes	taxis	NOUN
ftr-363	1138	27	find	find	VERB
ftr-363	1138	28	themselves	themselves	PRON
ftr-363	1138	29	with	with	ADP
ftr-363	1138	30	a	a	DET
ftr-363	1138	31	tax	tax	NOUN
ftr-363	1138	32	bill	bill	NOUN
ftr-363	1138	33	for	for	ADP
ftr-363	1138	34	these	these	DET
ftr-363	1138	35	taxes	taxis	NOUN
ftr-363	1138	36	.	.	PUNCT
ftr-363	1139	1	see	see	VERB
ftr-363	1139	2	,	,	PUNCT
ftr-363	1139	3	e.g.	e.g.	ADV
ftr-363	1139	4	,	,	PUNCT
ftr-363	1139	5	in	in	ADP
ftr-363	1139	6	re	re	NOUN
ftr-363	1139	7	firstpay	firstpay	PROPN
ftr-363	1139	8	,	,	PUNCT
ftr-363	1139	9	inc	inc	PROPN
ftr-363	1139	10	.	.	PROPN
ftr-363	1139	11	,	,	PUNCT
ftr-363	1139	12	09	09	NUM
ftr-363	1139	13	-	-	SYM
ftr-363	1139	14	1076	1076	NUM
ftr-363	1139	15	,	,	PUNCT
ftr-363	1139	16	2010	2010	NUM
ftr-363	1139	17	wl	wl	NOUN
ftr-363	1139	18	3199858	3199858	NUM
ftr-363	1139	19	(	(	PUNCT
ftr-363	1139	20	4th	4th	ADJ
ftr-363	1139	21	cir	cir	NOUN
ftr-363	1139	22	.	.	PUNCT
ftr-363	1140	1	aug	aug	PROPN
ftr-363	1140	2	.	.	PROPN
ftr-363	1140	3	13	13	NUM
ftr-363	1140	4	,	,	PUNCT
ftr-363	1140	5	2010	2010	NUM
ftr-363	1140	6	)	)	PUNCT
ftr-363	1140	7	.	.	PUNCT
ftr-363	1141	1	see	see	VERB
ftr-363	1141	2	fogg	fogg	PROPN
ftr-363	1141	3	,	,	PUNCT
ftr-363	1141	4	trust	trust	PROPN
ftr-363	1141	5	,	,	PUNCT
ftr-363	1141	6	supra	supra	PROPN
ftr-363	1141	7	note	note	PROPN
ftr-363	1141	8	13	13	NUM
ftr-363	1141	9	,	,	PUNCT
ftr-363	1141	10	at	at	ADP
ftr-363	1141	11	384	384	NUM
ftr-363	1141	12	.	.	PUNCT
ftr-363	1142	1	if	if	SCONJ
ftr-363	1142	2	collected	collect	VERB
ftr-363	1142	3	tax	tax	NOUN
ftr-363	1142	4	returns	return	NOUN
ftr-363	1142	5	were	be	AUX
ftr-363	1142	6	publicly	publicly	ADV
ftr-363	1142	7	posted	post	VERB
ftr-363	1142	8	,	,	PUNCT
ftr-363	1142	9	the	the	DET
ftr-363	1142	10	accessibility	accessibility	NOUN
ftr-363	1142	11	of	of	ADP
ftr-363	1142	12	information	information	NOUN
ftr-363	1142	13	on	on	ADP
ftr-363	1142	14	a	a	DET
ftr-363	1142	15	public	public	ADJ
ftr-363	1142	16	website	website	NOUN
ftr-363	1142	17	would	would	AUX
ftr-363	1142	18	allow	allow	VERB
ftr-363	1142	19	taxpayers	taxpayer	NOUN
ftr-363	1142	20	who	who	PRON
ftr-363	1142	21	rely	rely	VERB
ftr-363	1142	22	on	on	ADP
ftr-363	1142	23	payroll	payroll	NOUN
ftr-363	1142	24	providers	provider	NOUN
ftr-363	1142	25	to	to	PART
ftr-363	1142	26	pay	pay	VERB
ftr-363	1142	27	their	their	PRON
ftr-363	1142	28	taxes	taxis	NOUN
ftr-363	1142	29	to	to	PART
ftr-363	1142	30	ensure	ensure	VERB
ftr-363	1142	31	that	that	SCONJ
ftr-363	1142	32	their	their	PRON
ftr-363	1142	33	taxes	taxis	NOUN
ftr-363	1142	34	were	be	AUX
ftr-363	1142	35	paid	pay	VERB
ftr-363	1142	36	.	.	PUNCT
ftr-363	1143	1	of	of	ADP
ftr-363	1143	2	course	course	NOUN
ftr-363	1143	3	,	,	PUNCT
ftr-363	1143	4	these	these	DET
ftr-363	1143	5	taxpayers	taxpayer	NOUN
ftr-363	1143	6	could	could	AUX
ftr-363	1143	7	go	go	VERB
ftr-363	1143	8	to	to	ADP
ftr-363	1143	9	the	the	DET
ftr-363	1143	10	irs	irs	PROPN
ftr-363	1143	11	now	now	ADV
ftr-363	1143	12	and	and	CCONJ
ftr-363	1143	13	make	make	VERB
ftr-363	1143	14	a	a	DET
ftr-363	1143	15	request	request	NOUN
ftr-363	1143	16	for	for	ADP
ftr-363	1143	17	their	their	PRON
ftr-363	1143	18	transcripts	transcript	NOUN
ftr-363	1143	19	,	,	PUNCT
ftr-363	1143	20	but	but	CCONJ
ftr-363	1143	21	the	the	DET
ftr-363	1143	22	availability	availability	NOUN
ftr-363	1143	23	of	of	ADP
ftr-363	1143	24	a	a	DET
ftr-363	1143	25	website	website	NOUN
ftr-363	1143	26	with	with	ADP
ftr-363	1143	27	an	an	DET
ftr-363	1143	28	easy	easy	ADJ
ftr-363	1143	29	search	search	NOUN
ftr-363	1143	30	feature	feature	NOUN
ftr-363	1143	31	might	might	AUX
ftr-363	1143	32	help	help	VERB
ftr-363	1143	33	to	to	PART
ftr-363	1143	34	reduce	reduce	VERB
ftr-363	1143	35	the	the	DET
ftr-363	1143	36	problem	problem	NOUN
ftr-363	1143	37	that	that	PRON
ftr-363	1143	38	payroll	payroll	NOUN
ftr-363	1143	39	providers	provider	NOUN
ftr-363	1143	40	with	with	ADP
ftr-363	1143	41	a	a	DET
ftr-363	1143	42	bent	bent	NOUN
ftr-363	1143	43	to	to	PART
ftr-363	1143	44	steal	steal	VERB
ftr-363	1143	45	cause	cause	NOUN
ftr-363	1143	46	–	–	PUNCT
ftr-363	1143	47	a	a	DET
ftr-363	1143	48	small	small	ADJ
ftr-363	1143	49	collateral	collateral	ADJ
ftr-363	1143	50	benefit	benefit	NOUN
ftr-363	1143	51	to	to	ADP
ftr-363	1143	52	this	this	DET
ftr-363	1143	53	proposal	proposal	NOUN
ftr-363	1143	54	.	.	PUNCT
ftr-363	1144	1	a	a	DET
ftr-363	1144	2	second	second	ADJ
ftr-363	1144	3	ancillary	ancillary	ADJ
ftr-363	1144	4	reason	reason	NOUN
ftr-363	1144	5	for	for	ADP
ftr-363	1144	6	disclosing	disclose	VERB
ftr-363	1144	7	collected	collect	VERB
ftr-363	1144	8	tax	tax	NOUN
ftr-363	1144	9	returns	return	NOUN
ftr-363	1144	10	involves	involve	VERB
ftr-363	1144	11	the	the	DET
ftr-363	1144	12	federal	federal	ADJ
ftr-363	1144	13	government	government	NOUN
ftr-363	1144	14	and	and	CCONJ
ftr-363	1144	15	its	its	PRON
ftr-363	1144	16	relationships	relationship	NOUN
ftr-363	1144	17	with	with	ADP
ftr-363	1144	18	federal	federal	ADJ
ftr-363	1144	19	contractors	contractor	NOUN
ftr-363	1144	20	.	.	PUNCT
ftr-363	1145	1	as	as	SCONJ
ftr-363	1145	2	discussed	discuss	VERB
ftr-363	1145	3	in	in	ADP
ftr-363	1145	4	gao	gao	PROPN
ftr-363	1145	5	2005	2005	NUM
ftr-363	1145	6	report	report	NOUN
ftr-363	1145	7	(	(	PUNCT
ftr-363	1145	8	u.s	u.s	PROPN
ftr-363	1145	9	.	.	PROPN
ftr-363	1145	10	gov’t	gov’t	PROPN
ftr-363	1145	11	accountability	accountability	NOUN
ftr-363	1145	12	office	office	NOUN
ftr-363	1145	13	,	,	PUNCT
ftr-363	1145	14	gao-05	gao-05	PROPN
ftr-363	1145	15	-	-	PUNCT
ftr-363	1145	16	637	637	NUM
ftr-363	1145	17	,	,	PUNCT
ftr-363	1145	18	financial	financial	ADJ
ftr-363	1145	19	management	management	NOUN
ftr-363	1145	20	:	:	PUNCT
ftr-363	1145	21	thousands	thousand	NOUN
ftr-363	1145	22	of	of	ADP
ftr-363	1145	23	civilian	civilian	ADJ
ftr-363	1145	24	agency	agency	NOUN
ftr-363	1145	25	contractors	contractor	NOUN
ftr-363	1145	26	abuse	abuse	VERB
ftr-363	1145	27	the	the	DET
ftr-363	1145	28	federal	federal	ADJ
ftr-363	1145	29	tax	tax	NOUN
ftr-363	1145	30	system	system	NOUN
ftr-363	1145	31	with	with	ADP
ftr-363	1145	32	little	little	ADJ
ftr-363	1145	33	consequence	consequence	NOUN
ftr-363	1145	34	,	,	PUNCT
ftr-363	1145	35	2	2	NUM
ftr-363	1145	36	,	,	PUNCT
ftr-363	1145	37	june	june	PROPN
ftr-363	1145	38	2005	2005	NUM
ftr-363	1145	39	)	)	PUNCT
ftr-363	1145	40	,	,	PUNCT
ftr-363	1145	41	and	and	CCONJ
ftr-363	1145	42	in	in	ADP
ftr-363	1145	43	statements	statement	NOUN
ftr-363	1145	44	by	by	ADP
ftr-363	1145	45	senator	senator	PROPN
ftr-363	1145	46	grassley	grassley	PROPN
ftr-363	1145	47	,	,	PUNCT
ftr-363	1145	48	the	the	DET
ftr-363	1145	49	federal	federal	ADJ
ftr-363	1145	50	government	government	NOUN
ftr-363	1145	51	has	have	VERB
ftr-363	1145	52	a	a	DET
ftr-363	1145	53	goal	goal	NOUN
ftr-363	1145	54	of	of	ADP
ftr-363	1145	55	not	not	PART
ftr-363	1145	56	contracting	contract	VERB
ftr-363	1145	57	with	with	ADP
ftr-363	1145	58	those	those	PRON
ftr-363	1145	59	who	who	PRON
ftr-363	1145	60	do	do	AUX
ftr-363	1145	61	not	not	PART
ftr-363	1145	62	pay	pay	VERB
ftr-363	1145	63	their	their	PRON
ftr-363	1145	64	federal	federal	ADJ
ftr-363	1145	65	taxes	taxis	NOUN
ftr-363	1145	66	.	.	PUNCT
ftr-363	1146	1	on	on	ADP
ftr-363	1146	2	jan	jan	PROPN
ftr-363	1146	3	.	.	PROPN
ftr-363	1146	4	20	20	NUM
ftr-363	1146	5	,	,	PUNCT
ftr-363	1146	6	2010	2010	NUM
ftr-363	1146	7	,	,	PUNCT
ftr-363	1146	8	president	president	NOUN
ftr-363	1146	9	obama	obama	PROPN
ftr-363	1146	10	signed	sign	VERB
ftr-363	1146	11	a	a	DET
ftr-363	1146	12	memorandum	memorandum	NOUN
ftr-363	1146	13	directing	direct	VERB
ftr-363	1146	14	government	government	NOUN
ftr-363	1146	15	officials	official	NOUN
ftr-363	1146	16	to	to	PART
ftr-363	1146	17	recommend	recommend	VERB
ftr-363	1146	18	how	how	SCONJ
ftr-363	1146	19	to	to	PART
ftr-363	1146	20	ensure	ensure	VERB
ftr-363	1146	21	that	that	SCONJ
ftr-363	1146	22	no	no	DET
ftr-363	1146	23	new	new	ADJ
ftr-363	1146	24	federal	federal	ADJ
ftr-363	1146	25	contracts	contract	NOUN
ftr-363	1146	26	were	be	AUX
ftr-363	1146	27	awarded	award	VERB
ftr-363	1146	28	contractors	contractor	NOUN
ftr-363	1146	29	delinquent	delinquent	ADJ
ftr-363	1146	30	in	in	ADP
ftr-363	1146	31	paying	pay	VERB
ftr-363	1146	32	their	their	PRON
ftr-363	1146	33	federal	federal	ADJ
ftr-363	1146	34	taxes	taxis	NOUN
ftr-363	1146	35	.	.	PUNCT
ftr-363	1147	1	see	see	VERB
ftr-363	1147	2	president	president	PROPN
ftr-363	1147	3	barak	barak	PROPN
ftr-363	1147	4	obama	obama	PROPN
ftr-363	1147	5	directs	direct	VERB
ftr-363	1147	6	agencies	agency	NOUN
ftr-363	1147	7	to	to	PART
ftr-363	1147	8	deny	deny	VERB
ftr-363	1147	9	business	business	NOUN
ftr-363	1147	10	to	to	ADP
ftr-363	1147	11	tax	tax	NOUN
ftr-363	1147	12	-	-	PUNCT
ftr-363	1147	13	delinquent	delinquent	ADJ
ftr-363	1147	14	contractors	contractor	NOUN
ftr-363	1147	15	,	,	PUNCT
ftr-363	1147	16	2010	2010	NUM
ftr-363	1147	17	tax	tax	NOUN
ftr-363	1147	18	notes	note	NOUN
ftr-363	1147	19	today	today	NOUN
ftr-363	1147	20	13	13	NUM
ftr-363	1147	21	-	-	SYM
ftr-363	1147	22	36	36	NUM
ftr-363	1147	23	(	(	PUNCT
ftr-363	1147	24	jan	jan	PROPN
ftr-363	1147	25	.	.	PROPN
ftr-363	1147	26	20	20	NUM
ftr-363	1147	27	,	,	PUNCT
ftr-363	1147	28	2010	2010	NUM
ftr-363	1147	29	)	)	PUNCT
ftr-363	1147	30	;	;	PUNCT
ftr-363	1147	31	see	see	VERB
ftr-363	1147	32	also	also	ADV
ftr-363	1147	33	michael	michael	PROPN
ftr-363	1147	34	joe	joe	PROPN
ftr-363	1147	35	,	,	PUNCT
ftr-363	1147	36	obama	obama	PROPN
ftr-363	1147	37	seeks	seek	VERB
ftr-363	1147	38	to	to	PART
ftr-363	1147	39	block	block	VERB
ftr-363	1147	40	tax	tax	NOUN
ftr-363	1147	41	debtors	debtor	NOUN
ftr-363	1147	42	from	from	ADP
ftr-363	1147	43	receiving	receive	VERB
ftr-363	1147	44	federal	federal	ADJ
ftr-363	1147	45	contracts	contract	NOUN
ftr-363	1147	46	,	,	PUNCT
ftr-363	1147	47	2010	2010	NUM
ftr-363	1147	48	tax	tax	NOUN
ftr-363	1147	49	notes	note	NOUN
ftr-363	1147	50	today	today	NOUN
ftr-363	1147	51	13	13	NUM
ftr-363	1147	52	-	-	SYM
ftr-363	1147	53	3	3	NUM
ftr-363	1147	54	(	(	PUNCT
ftr-363	1147	55	jan	jan	PROPN
ftr-363	1147	56	.	.	PROPN
ftr-363	1147	57	21	21	NUM
ftr-363	1147	58	,	,	PUNCT
ftr-363	1147	59	2010	2010	NUM
ftr-363	1147	60	)	)	PUNCT
ftr-363	1147	61	.	.	PUNCT
ftr-363	1148	1	one	one	NUM
ftr-363	1148	2	obvious	obvious	ADJ
ftr-363	1148	3	way	way	NOUN
ftr-363	1148	4	to	to	PART
ftr-363	1148	5	accomplish	accomplish	VERB
ftr-363	1148	6	this	this	DET
ftr-363	1148	7	goal	goal	NOUN
ftr-363	1148	8	would	would	AUX
ftr-363	1148	9	be	be	AUX
ftr-363	1148	10	to	to	PART
ftr-363	1148	11	publish	publish	VERB
ftr-363	1148	12	the	the	DET
ftr-363	1148	13	delinquent	delinquent	ADJ
ftr-363	1148	14	collected	collect	VERB
ftr-363	1148	15	tax	tax	NOUN
ftr-363	1148	16	data	datum	NOUN
ftr-363	1148	17	in	in	ADP
ftr-363	1148	18	a	a	DET
ftr-363	1148	19	form	form	NOUN
ftr-363	1148	20	easily	easily	ADV
ftr-363	1148	21	retrieved	retrieve	VERB
ftr-363	1148	22	by	by	ADP
ftr-363	1148	23	federal	federal	ADJ
ftr-363	1148	24	contracting	contracting	NOUN
ftr-363	1148	25	officers	officer	NOUN
ftr-363	1148	26	since	since	SCONJ
ftr-363	1148	27	collected	collect	VERB
ftr-363	1148	28	taxes	taxis	NOUN
ftr-363	1148	29	comprise	comprise	VERB
ftr-363	1148	30	over	over	ADP
ftr-363	1148	31	90	90	NUM
ftr-363	1148	32	%	%	NOUN
ftr-363	1148	33	of	of	ADP
ftr-363	1148	34	the	the	DET
ftr-363	1148	35	unpaid	unpaid	ADJ
ftr-363	1148	36	federal	federal	ADJ
ftr-363	1148	37	tax	tax	NOUN
ftr-363	1148	38	debts	debt	NOUN
ftr-363	1148	39	of	of	ADP
ftr-363	1148	40	contractors	contractor	NOUN
ftr-363	1148	41	seeking	seek	VERB
ftr-363	1148	42	federal	federal	ADJ
ftr-363	1148	43	contracts	contract	NOUN
ftr-363	1148	44	,	,	PUNCT
ftr-363	1148	45	according	accord	VERB
ftr-363	1148	46	to	to	ADP
ftr-363	1148	47	the	the	DET
ftr-363	1148	48	gao	gao	PROPN
ftr-363	1148	49	report	report	NOUN
ftr-363	1148	50	.	.	PUNCT
ftr-363	1149	1	812	812	NUM
ftr-363	1149	2	florida	florida	PROPN
ftr-363	1149	3	tax	tax	PROPN
ftr-363	1149	4	review	review	NOUN
ftr-363	1149	5	[	[	X
ftr-363	1149	6	vol	vol	NOUN
ftr-363	1149	7	.	.	PUNCT
ftr-363	1150	1	10:10	10:10	NUM
ftr-363	1150	2	but	but	CCONJ
ftr-363	1150	3	also	also	ADV
ftr-363	1150	4	the	the	DET
ftr-363	1150	5	amount	amount	NOUN
ftr-363	1150	6	of	of	ADP
ftr-363	1150	7	payments	payment	NOUN
ftr-363	1150	8	made	make	VERB
ftr-363	1150	9	toward	toward	ADP
ftr-363	1150	10	that	that	DET
ftr-363	1150	11	obligation	obligation	NOUN
ftr-363	1150	12	during	during	ADP
ftr-363	1150	13	the	the	DET
ftr-363	1150	14	return	return	NOUN
ftr-363	1150	15	period	period	NOUN
ftr-363	1150	16	and	and	CCONJ
ftr-363	1150	17	with	with	ADP
ftr-363	1150	18	the	the	DET
ftr-363	1150	19	return	return	NOUN
ftr-363	1150	20	itself	itself	PRON
ftr-363	1150	21	.	.	PUNCT
ftr-363	1151	1	this	this	PRON
ftr-363	1151	2	would	would	AUX
ftr-363	1151	3	allow	allow	VERB
ftr-363	1151	4	anyone	anyone	PRON
ftr-363	1151	5	viewing	view	VERB
ftr-363	1151	6	the	the	DET
ftr-363	1151	7	return	return	NOUN
ftr-363	1151	8	to	to	PART
ftr-363	1151	9	ascertain	ascertain	VERB
ftr-363	1151	10	if	if	SCONJ
ftr-363	1151	11	the	the	DET
ftr-363	1151	12	trust	trust	NOUN
ftr-363	1151	13	obligation	obligation	NOUN
ftr-363	1151	14	had	have	AUX
ftr-363	1151	15	been	be	AUX
ftr-363	1151	16	fulfilled	fulfil	VERB
ftr-363	1151	17	or	or	CCONJ
ftr-363	1151	18	remained	remain	VERB
ftr-363	1151	19	partially	partially	ADV
ftr-363	1151	20	or	or	CCONJ
ftr-363	1151	21	fully	fully	ADV
ftr-363	1151	22	unmet.207	unmet.207	VERB
ftr-363	1151	23	two	two	NUM
ftr-363	1151	24	return	return	NOUN
ftr-363	1151	25	forms	form	NOUN
ftr-363	1151	26	require	require	VERB
ftr-363	1151	27	revision	revision	NOUN
ftr-363	1151	28	in	in	ADP
ftr-363	1151	29	order	order	NOUN
ftr-363	1151	30	to	to	PART
ftr-363	1151	31	accomplish	accomplish	VERB
ftr-363	1151	32	this	this	DET
ftr-363	1151	33	result	result	NOUN
ftr-363	1151	34	.	.	PUNCT
ftr-363	1152	1	first	first	ADV
ftr-363	1152	2	,	,	PUNCT
ftr-363	1152	3	the	the	DET
ftr-363	1152	4	employment	employment	NOUN
ftr-363	1152	5	tax	tax	NOUN
ftr-363	1152	6	return	return	NOUN
ftr-363	1152	7	,	,	PUNCT
ftr-363	1152	8	form	form	NOUN
ftr-363	1152	9	941	941	NUM
ftr-363	1152	10	,	,	PUNCT
ftr-363	1152	11	must	must	AUX
ftr-363	1152	12	be	be	AUX
ftr-363	1152	13	modified	modify	VERB
ftr-363	1152	14	.	.	PUNCT
ftr-363	1153	1	form	form	NOUN
ftr-363	1153	2	941	941	NUM
ftr-363	1153	3	,	,	PUNCT
ftr-363	1153	4	due	due	ADJ
ftr-363	1153	5	on	on	ADP
ftr-363	1153	6	a	a	DET
ftr-363	1153	7	quarterly	quarterly	ADJ
ftr-363	1153	8	basis	basis	NOUN
ftr-363	1153	9	,	,	PUNCT
ftr-363	1153	10	currently	currently	ADV
ftr-363	1153	11	reports	report	VERB
ftr-363	1153	12	three	three	NUM
ftr-363	1153	13	primary	primary	ADJ
ftr-363	1153	14	tax	tax	NOUN
ftr-363	1153	15	liabilities	liability	NOUN
ftr-363	1153	16	of	of	ADP
ftr-363	1153	17	the	the	DET
ftr-363	1153	18	entity	entity	NOUN
ftr-363	1153	19	having	have	VERB
ftr-363	1153	20	employment	employment	NOUN
ftr-363	1153	21	tax	tax	NOUN
ftr-363	1153	22	obligation	obligation	NOUN
ftr-363	1153	23	.	.	PUNCT
ftr-363	1154	1	these	these	DET
ftr-363	1154	2	tax	tax	NOUN
ftr-363	1154	3	liabilities	liability	NOUN
ftr-363	1154	4	consist	consist	VERB
ftr-363	1154	5	of	of	ADP
ftr-363	1154	6	the	the	DET
ftr-363	1154	7	amount	amount	NOUN
ftr-363	1154	8	of	of	ADP
ftr-363	1154	9	income	income	NOUN
ftr-363	1154	10	taxes	taxis	NOUN
ftr-363	1154	11	withheld	withhold	VERB
ftr-363	1154	12	from	from	ADP
ftr-363	1154	13	employees	employee	NOUN
ftr-363	1154	14	,	,	PUNCT
ftr-363	1154	15	the	the	DET
ftr-363	1154	16	amount	amount	NOUN
ftr-363	1154	17	of	of	ADP
ftr-363	1154	18	social	social	ADJ
ftr-363	1154	19	security	security	NOUN
ftr-363	1154	20	tax	tax	NOUN
ftr-363	1154	21	withheld	withhold	VERB
ftr-363	1154	22	from	from	ADP
ftr-363	1154	23	employees	employee	NOUN
ftr-363	1154	24	,	,	PUNCT
ftr-363	1154	25	and	and	CCONJ
ftr-363	1154	26	the	the	DET
ftr-363	1154	27	entity	entity	NOUN
ftr-363	1154	28	’s	’s	PART
ftr-363	1154	29	own	own	ADJ
ftr-363	1154	30	liability	liability	NOUN
ftr-363	1154	31	for	for	ADP
ftr-363	1154	32	social	social	ADJ
ftr-363	1154	33	security	security	NOUN
ftr-363	1154	34	taxes.208	taxes.208	NOUN
ftr-363	1154	35	instead	instead	ADV
ftr-363	1154	36	of	of	ADP
ftr-363	1154	37	one	one	NUM
ftr-363	1154	38	form	form	NOUN
ftr-363	1154	39	that	that	PRON
ftr-363	1154	40	reports	report	VERB
ftr-363	1154	41	both	both	DET
ftr-363	1154	42	collected	collect	VERB
ftr-363	1154	43	taxes	taxis	NOUN
ftr-363	1154	44	and	and	CCONJ
ftr-363	1154	45	the	the	DET
ftr-363	1154	46	entity	entity	NOUN
ftr-363	1154	47	’s	’s	PART
ftr-363	1154	48	own	own	ADJ
ftr-363	1154	49	obligation	obligation	NOUN
ftr-363	1154	50	,	,	PUNCT
ftr-363	1154	51	two	two	NUM
ftr-363	1154	52	forms	form	NOUN
ftr-363	1154	53	should	should	AUX
ftr-363	1154	54	exist	exist	VERB
ftr-363	1154	55	.	.	PUNCT
ftr-363	1155	1	one	one	NUM
ftr-363	1155	2	form	form	NOUN
ftr-363	1155	3	would	would	AUX
ftr-363	1155	4	report	report	VERB
ftr-363	1155	5	the	the	DET
ftr-363	1155	6	collected	collect	VERB
ftr-363	1155	7	taxes	taxis	NOUN
ftr-363	1155	8	,	,	PUNCT
ftr-363	1155	9	described	describe	VERB
ftr-363	1155	10	here	here	ADV
ftr-363	1155	11	as	as	ADP
ftr-363	1155	12	form	form	NOUN
ftr-363	1155	13	941	941	NUM
ftr-363	1155	14	t	t	NOUN
ftr-363	1155	15	(	(	PUNCT
ftr-363	1155	16	the	the	DET
ftr-363	1155	17	t	t	PROPN
ftr-363	1155	18	stands	stand	VERB
ftr-363	1155	19	for	for	ADP
ftr-363	1155	20	“	"	PUNCT
ftr-363	1155	21	trust	trust	NOUN
ftr-363	1155	22	”	"	PUNCT
ftr-363	1155	23	)	)	PUNCT
ftr-363	1155	24	and	and	CCONJ
ftr-363	1155	25	the	the	DET
ftr-363	1155	26	other	other	ADJ
ftr-363	1155	27	would	would	AUX
ftr-363	1155	28	report	report	VERB
ftr-363	1155	29	the	the	DET
ftr-363	1155	30	entity	entity	NOUN
ftr-363	1155	31	’s	’s	PART
ftr-363	1155	32	obligation	obligation	NOUN
ftr-363	1155	33	,	,	PUNCT
ftr-363	1155	34	described	describe	VERB
ftr-363	1155	35	here	here	ADV
ftr-363	1155	36	as	as	ADP
ftr-363	1155	37	form	form	NOUN
ftr-363	1155	38	941e	941e	NOUN
ftr-363	1155	39	(	(	PUNCT
ftr-363	1155	40	the	the	DET
ftr-363	1155	41	e	e	NOUN
ftr-363	1155	42	stands	stand	VERB
ftr-363	1155	43	for	for	ADP
ftr-363	1155	44	“	"	PUNCT
ftr-363	1155	45	entity	entity	NOUN
ftr-363	1155	46	”	"	PUNCT
ftr-363	1155	47	)	)	PUNCT
ftr-363	1155	48	.	.	PUNCT
ftr-363	1156	1	form	form	NOUN
ftr-363	1156	2	941	941	NUM
ftr-363	1156	3	t	t	NOUN
ftr-363	1156	4	should	should	AUX
ftr-363	1156	5	contain	contain	VERB
ftr-363	1156	6	relatively	relatively	ADV
ftr-363	1156	7	little	little	ADJ
ftr-363	1156	8	information	information	NOUN
ftr-363	1156	9	in	in	ADP
ftr-363	1156	10	order	order	NOUN
ftr-363	1156	11	to	to	PART
ftr-363	1156	12	limit	limit	VERB
ftr-363	1156	13	the	the	DET
ftr-363	1156	14	disclosure	disclosure	NOUN
ftr-363	1156	15	of	of	ADP
ftr-363	1156	16	information	information	NOUN
ftr-363	1156	17	and	and	CCONJ
ftr-363	1156	18	avoid	avoid	VERB
ftr-363	1156	19	confusion	confusion	NOUN
ftr-363	1156	20	for	for	ADP
ftr-363	1156	21	anyone	anyone	PRON
ftr-363	1156	22	reading	read	VERB
ftr-363	1156	23	it	it	PRON
ftr-363	1156	24	.	.	PUNCT
ftr-363	1157	1	it	it	PRON
ftr-363	1157	2	should	should	AUX
ftr-363	1157	3	report	report	VERB
ftr-363	1157	4	the	the	DET
ftr-363	1157	5	total	total	ADJ
ftr-363	1157	6	amount	amount	NOUN
ftr-363	1157	7	of	of	ADP
ftr-363	1157	8	income	income	NOUN
ftr-363	1157	9	taxes	taxis	NOUN
ftr-363	1157	10	collected	collect	VERB
ftr-363	1157	11	from	from	ADP
ftr-363	1157	12	its	its	PRON
ftr-363	1157	13	employees	employee	NOUN
ftr-363	1157	14	,	,	PUNCT
ftr-363	1157	15	the	the	DET
ftr-363	1157	16	total	total	ADJ
ftr-363	1157	17	amount	amount	NOUN
ftr-363	1157	18	of	of	ADP
ftr-363	1157	19	social	social	ADJ
ftr-363	1157	20	security	security	NOUN
ftr-363	1157	21	taxes	taxis	NOUN
ftr-363	1157	22	collected	collect	VERB
ftr-363	1157	23	from	from	ADP
ftr-363	1157	24	its	its	PRON
ftr-363	1157	25	employees	employee	NOUN
ftr-363	1157	26	,	,	PUNCT
ftr-363	1157	27	and	and	CCONJ
ftr-363	1157	28	the	the	DET
ftr-363	1157	29	total	total	ADJ
ftr-363	1157	30	amount	amount	NOUN
ftr-363	1157	31	of	of	ADP
ftr-363	1157	32	taxes	taxis	NOUN
ftr-363	1157	33	paid	pay	VERB
ftr-363	1157	34	to	to	ADP
ftr-363	1157	35	the	the	DET
ftr-363	1157	36	irs	irs	PROPN
ftr-363	1157	37	during	during	ADP
ftr-363	1157	38	the	the	DET
ftr-363	1157	39	quarter	quarter	NOUN
ftr-363	1157	40	.	.	PUNCT
ftr-363	1158	1	some	some	DET
ftr-363	1158	2	additional	additional	ADJ
ftr-363	1158	3	information	information	NOUN
ftr-363	1158	4	could	could	AUX
ftr-363	1158	5	be	be	AUX
ftr-363	1158	6	placed	place	VERB
ftr-363	1158	7	on	on	ADP
ftr-363	1158	8	the	the	DET
ftr-363	1158	9	return	return	NOUN
ftr-363	1158	10	similar	similar	ADJ
ftr-363	1158	11	to	to	ADP
ftr-363	1158	12	the	the	DET
ftr-363	1158	13	information	information	NOUN
ftr-363	1158	14	currently	currently	ADV
ftr-363	1158	15	reported	report	VERB
ftr-363	1158	16	on	on	ADP
ftr-363	1158	17	form	form	NOUN
ftr-363	1158	18	990	990	NUM
ftr-363	1158	19	with	with	ADP
ftr-363	1158	20	respect	respect	NOUN
ftr-363	1158	21	to	to	ADP
ftr-363	1158	22	tax	tax	NOUN
ftr-363	1158	23	-	-	PUNCT
ftr-363	1158	24	exempt	exempt	ADJ
ftr-363	1158	25	organizations.209	organizations.209	NOUN
ftr-363	1158	26	this	this	DET
ftr-363	1158	27	information	information	NOUN
ftr-363	1158	28	is	be	AUX
ftr-363	1158	29	general	general	ADJ
ftr-363	1158	30	information	information	NOUN
ftr-363	1158	31	about	about	ADP
ftr-363	1158	32	the	the	DET
ftr-363	1158	33	entity	entity	NOUN
ftr-363	1158	34	such	such	ADJ
ftr-363	1158	35	as	as	ADP
ftr-363	1158	36	the	the	DET
ftr-363	1158	37	type	type	NOUN
ftr-363	1158	38	of	of	ADP
ftr-363	1158	39	organization	organization	NOUN
ftr-363	1158	40	,	,	PUNCT
ftr-363	1158	41	year	year	NOUN
ftr-363	1158	42	of	of	ADP
ftr-363	1158	43	formation	formation	NOUN
ftr-363	1158	44	,	,	PUNCT
ftr-363	1158	45	and	and	CCONJ
ftr-363	1158	46	state	state	NOUN
ftr-363	1158	47	of	of	ADP
ftr-363	1158	48	domicile	domicile	NOUN
ftr-363	1158	49	.	.	PUNCT
ftr-363	1159	1	certain	certain	ADJ
ftr-363	1159	2	information	information	NOUN
ftr-363	1159	3	required	require	VERB
ftr-363	1159	4	on	on	ADP
ftr-363	1159	5	the	the	DET
ftr-363	1159	6	form	form	NOUN
ftr-363	1159	7	990	990	NUM
ftr-363	1159	8	-	-	PUNCT
ftr-363	1159	9	bl	bl	NOUN
ftr-363	1159	10	might	might	AUX
ftr-363	1159	11	also	also	ADV
ftr-363	1159	12	provide	provide	VERB
ftr-363	1159	13	some	some	DET
ftr-363	1159	14	benefit	benefit	NOUN
ftr-363	1159	15	such	such	ADJ
ftr-363	1159	16	as	as	ADP
ftr-363	1159	17	“	"	PUNCT
ftr-363	1159	18	the	the	DET
ftr-363	1159	19	books	book	NOUN
ftr-363	1159	20	are	be	AUX
ftr-363	1159	21	in	in	ADP
ftr-363	1159	22	the	the	DET
ftr-363	1159	23	care	care	NOUN
ftr-363	1159	24	of	of	ADP
ftr-363	1159	25	:	:	PUNCT
ftr-363	1159	26	[	[	X
ftr-363	1159	27	fill	fill	NOUN
ftr-363	1159	28	in	in	ADP
ftr-363	1159	29	the	the	DET
ftr-363	1159	30	blank	blank	NOUN
ftr-363	1159	31	]	]	X
ftr-363	1159	32	,	,	PUNCT
ftr-363	1159	33	”	"	PUNCT
ftr-363	1159	34	“	"	PUNCT
ftr-363	1159	35	phone	phone	NOUN
ftr-363	1159	36	number	number	NOUN
ftr-363	1159	37	:	:	PUNCT
ftr-363	1160	1	[	[	X
ftr-363	1160	2	fill	fill	NOUN
ftr-363	1160	3	in	in	ADP
ftr-363	1160	4	the	the	DET
ftr-363	1160	5	blank	blank	NOUN
ftr-363	1160	6	]	]	X
ftr-363	1160	7	,	,	PUNCT
ftr-363	1160	8	”	"	PUNCT
ftr-363	1160	9	and	and	CCONJ
ftr-363	1160	10	“	"	PUNCT
ftr-363	1160	11	located	locate	VERB
ftr-363	1160	12	at	at	ADP
ftr-363	1160	13	:	:	PUNCT
ftr-363	1160	14	[	[	X
ftr-363	1160	15	fill	fill	NOUN
ftr-363	1160	16	in	in	ADP
ftr-363	1160	17	the	the	DET
ftr-363	1160	18	blank].”210	blank].”210	NOUN
ftr-363	1160	19	form	form	NOUN
ftr-363	1160	20	941e	941e	NOUN
ftr-363	1160	21	should	should	AUX
ftr-363	1160	22	track	track	VERB
ftr-363	1160	23	the	the	DET
ftr-363	1160	24	information	information	NOUN
ftr-363	1160	25	on	on	ADP
ftr-363	1160	26	the	the	DET
ftr-363	1160	27	current	current	ADJ
ftr-363	1160	28	form	form	NOUN
ftr-363	1160	29	941	941	NUM
ftr-363	1160	30	,	,	PUNCT
ftr-363	1160	31	but	but	CCONJ
ftr-363	1160	32	will	will	AUX
ftr-363	1160	33	exclude	exclude	VERB
ftr-363	1160	34	the	the	DET
ftr-363	1160	35	information	information	NOUN
ftr-363	1160	36	on	on	ADP
ftr-363	1160	37	the	the	DET
ftr-363	1160	38	collected	collect	VERB
ftr-363	1160	39	taxes	taxis	NOUN
ftr-363	1160	40	reported	report	VERB
ftr-363	1160	41	on	on	ADP
ftr-363	1160	42	the	the	DET
ftr-363	1160	43	companion	companion	NOUN
ftr-363	1160	44	form	form	NOUN
ftr-363	1160	45	941	941	NUM
ftr-363	1160	46	t.	t.	NOUN
ftr-363	1160	47	the	the	DET
ftr-363	1160	48	second	second	ADJ
ftr-363	1160	49	return	return	NOUN
ftr-363	1160	50	requiring	require	VERB
ftr-363	1160	51	revision	revision	NOUN
ftr-363	1160	52	is	be	AUX
ftr-363	1160	53	the	the	DET
ftr-363	1160	54	form	form	NOUN
ftr-363	1160	55	720	720	NUM
ftr-363	1160	56	,	,	PUNCT
ftr-363	1160	57	which	which	PRON
ftr-363	1160	58	is	be	AUX
ftr-363	1160	59	used	use	VERB
ftr-363	1160	60	to	to	PART
ftr-363	1160	61	report	report	VERB
ftr-363	1160	62	excise	excise	NOUN
ftr-363	1160	63	taxes	taxis	NOUN
ftr-363	1160	64	.	.	PUNCT
ftr-363	1161	1	like	like	ADP
ftr-363	1161	2	the	the	DET
ftr-363	1161	3	form	form	NOUN
ftr-363	1161	4	941	941	NUM
ftr-363	1161	5	,	,	PUNCT
ftr-363	1161	6	this	this	DET
ftr-363	1161	7	form	form	NOUN
ftr-363	1161	8	currently	currently	ADV
ftr-363	1161	9	reports	report	VERB
ftr-363	1161	10	excise	excise	VERB
ftr-363	1161	11	taxes	taxis	NOUN
ftr-363	1161	12	directly	directly	ADV
ftr-363	1161	13	owed	owe	VERB
ftr-363	1161	14	by	by	ADP
ftr-363	1161	15	the	the	DET
ftr-363	1161	16	employer	employer	NOUN
ftr-363	1161	17	as	as	ADV
ftr-363	1161	18	well	well	ADV
ftr-363	1161	19	as	as	ADP
ftr-363	1161	20	excise	excise	NOUN
ftr-363	1161	21	taxes	taxis	NOUN
ftr-363	1161	22	collected	collect	VERB
ftr-363	1161	23	from	from	ADP
ftr-363	1161	24	others	other	NOUN
ftr-363	1161	25	.	.	PUNCT
ftr-363	1162	1	two	two	NUM
ftr-363	1162	2	forms	form	NOUN
ftr-363	1162	3	,	,	PUNCT
ftr-363	1162	4	the	the	DET
ftr-363	1162	5	form	form	NOUN
ftr-363	1162	6	720	720	NUM
ftr-363	1162	7	t	t	NOUN
ftr-363	1162	8	and	and	CCONJ
ftr-363	1162	9	form	form	NOUN
ftr-363	1162	10	720e	720e	NUM
ftr-363	1162	11	,	,	PUNCT
ftr-363	1162	12	should	should	AUX
ftr-363	1162	13	replace	replace	VERB
ftr-363	1162	14	the	the	DET
ftr-363	1162	15	current	current	ADJ
ftr-363	1162	16	form	form	NOUN
ftr-363	1162	17	720	720	NUM
ftr-363	1162	18	.	.	PUNCT
ftr-363	1163	1	the	the	DET
ftr-363	1163	2	form	form	NOUN
ftr-363	1163	3	720	720	NUM
ftr-363	1163	4	t	t	NOUN
ftr-363	1163	5	should	should	AUX
ftr-363	1163	6	report	report	VERB
ftr-363	1163	7	only	only	ADV
ftr-363	1163	8	the	the	DET
ftr-363	1163	9	excise	excise	NOUN
ftr-363	1163	10	taxes	taxis	NOUN
ftr-363	1163	11	207	207	NUM
ftr-363	1163	12	.	.	PUNCT
ftr-363	1164	1	see	see	VERB
ftr-363	1164	2	following	follow	VERB
ftr-363	1164	3	discussion	discussion	NOUN
ftr-363	1164	4	below	below	ADP
ftr-363	1164	5	for	for	ADP
ftr-363	1164	6	a	a	DET
ftr-363	1164	7	detailed	detailed	ADJ
ftr-363	1164	8	discussion	discussion	NOUN
ftr-363	1164	9	of	of	ADP
ftr-363	1164	10	what	what	PRON
ftr-363	1164	11	should	should	AUX
ftr-363	1164	12	be	be	AUX
ftr-363	1164	13	on	on	ADP
ftr-363	1164	14	the	the	DET
ftr-363	1164	15	collected	collect	VERB
ftr-363	1164	16	tax	tax	NOUN
ftr-363	1164	17	return	return	NOUN
ftr-363	1164	18	.	.	PUNCT
ftr-363	1165	1	208	208	NUM
ftr-363	1165	2	.	.	PUNCT
ftr-363	1166	1	irs	irs	PROPN
ftr-363	1166	2	form	form	VERB
ftr-363	1166	3	941	941	NUM
ftr-363	1166	4	and	and	CCONJ
ftr-363	1166	5	instructions	instruction	NOUN
ftr-363	1166	6	.	.	PUNCT
ftr-363	1167	1	209	209	NUM
ftr-363	1167	2	.	.	PUNCT
ftr-363	1168	1	form	form	NOUN
ftr-363	1168	2	5500	5500	NUM
ftr-363	1168	3	,	,	PUNCT
ftr-363	1168	4	used	use	VERB
ftr-363	1168	5	for	for	ADP
ftr-363	1168	6	returns	return	NOUN
ftr-363	1168	7	of	of	ADP
ftr-363	1168	8	pensions	pension	NOUN
ftr-363	1168	9	,	,	PUNCT
ftr-363	1168	10	requires	require	VERB
ftr-363	1168	11	extensive	extensive	ADJ
ftr-363	1168	12	information	information	NOUN
ftr-363	1168	13	;	;	PUNCT
ftr-363	1168	14	however	however	ADV
ftr-363	1168	15	,	,	PUNCT
ftr-363	1168	16	the	the	DET
ftr-363	1168	17	information	information	NOUN
ftr-363	1168	18	sought	seek	VERB
ftr-363	1168	19	on	on	ADP
ftr-363	1168	20	form	form	NOUN
ftr-363	1168	21	5500	5500	NUM
ftr-363	1168	22	seems	seem	VERB
ftr-363	1168	23	irrelevant	irrelevant	ADJ
ftr-363	1168	24	to	to	ADP
ftr-363	1168	25	the	the	DET
ftr-363	1168	26	information	information	NOUN
ftr-363	1168	27	that	that	PRON
ftr-363	1168	28	would	would	AUX
ftr-363	1168	29	make	make	VERB
ftr-363	1168	30	form	form	NOUN
ftr-363	1168	31	941	941	NUM
ftr-363	1168	32	t	t	NOUN
ftr-363	1168	33	and	and	CCONJ
ftr-363	1168	34	form	form	VERB
ftr-363	1168	35	720	720	NUM
ftr-363	1168	36	t	t	NOUN
ftr-363	1168	37	useful	useful	ADJ
ftr-363	1168	38	.	.	PUNCT
ftr-363	1169	1	210	210	NUM
ftr-363	1169	2	.	.	PUNCT
ftr-363	1170	1	as	as	SCONJ
ftr-363	1170	2	discussed	discuss	VERB
ftr-363	1170	3	above	above	ADV
ftr-363	1170	4	,	,	PUNCT
ftr-363	1170	5	form	form	VERB
ftr-363	1170	6	990	990	NUM
ftr-363	1170	7	-	-	PUNCT
ftr-363	1170	8	bl	bl	NOUN
ftr-363	1170	9	concerns	concern	VERB
ftr-363	1170	10	the	the	DET
ftr-363	1170	11	type	type	NOUN
ftr-363	1170	12	of	of	ADP
ftr-363	1170	13	tax	tax	NOUN
ftr-363	1170	14	most	most	ADV
ftr-363	1170	15	closely	closely	ADV
ftr-363	1170	16	related	relate	VERB
ftr-363	1170	17	to	to	ADP
ftr-363	1170	18	collected	collect	VERB
ftr-363	1170	19	taxes	taxis	NOUN
ftr-363	1170	20	of	of	ADP
ftr-363	1170	21	all	all	PRON
ftr-363	1170	22	of	of	ADP
ftr-363	1170	23	the	the	DET
ftr-363	1170	24	returns	return	NOUN
ftr-363	1170	25	made	make	VERB
ftr-363	1170	26	public	public	ADJ
ftr-363	1170	27	pursuant	pursuant	NOUN
ftr-363	1170	28	to	to	ADP
ftr-363	1170	29	irc	irc	PROPN
ftr-363	1170	30	§	§	PROPN
ftr-363	1170	31	6104	6104	NUM
ftr-363	1170	32	at	at	ADP
ftr-363	1170	33	present	present	ADJ
ftr-363	1170	34	.	.	PUNCT
ftr-363	1171	1	2011	2011	NUM
ftr-363	1171	2	]	]	PUNCT
ftr-363	1171	3	transparency	transparency	NOUN
ftr-363	1171	4	in	in	ADP
ftr-363	1171	5	private	private	ADJ
ftr-363	1171	6	collection	collection	NOUN
ftr-363	1171	7	of	of	ADP
ftr-363	1171	8	federal	federal	ADJ
ftr-363	1171	9	taxes	taxis	NOUN
ftr-363	1171	10	813	813	NUM
ftr-363	1171	11	collected	collect	VERB
ftr-363	1171	12	from	from	ADP
ftr-363	1171	13	others	other	NOUN
ftr-363	1171	14	,	,	PUNCT
ftr-363	1171	15	identify	identify	VERB
ftr-363	1171	16	the	the	DET
ftr-363	1171	17	type	type	NOUN
ftr-363	1171	18	of	of	ADP
ftr-363	1171	19	tax	tax	NOUN
ftr-363	1171	20	collected	collect	VERB
ftr-363	1171	21	,	,	PUNCT
ftr-363	1171	22	and	and	CCONJ
ftr-363	1171	23	report	report	VERB
ftr-363	1171	24	the	the	DET
ftr-363	1171	25	total	total	ADJ
ftr-363	1171	26	amount	amount	NOUN
ftr-363	1171	27	paid	pay	VERB
ftr-363	1171	28	to	to	ADP
ftr-363	1171	29	the	the	DET
ftr-363	1171	30	irs	irs	PROPN
ftr-363	1171	31	during	during	ADP
ftr-363	1171	32	the	the	DET
ftr-363	1171	33	reporting	reporting	NOUN
ftr-363	1171	34	period	period	NOUN
ftr-363	1171	35	for	for	ADP
ftr-363	1171	36	the	the	DET
ftr-363	1171	37	form	form	NOUN
ftr-363	1171	38	.	.	PUNCT
ftr-363	1172	1	some	some	DET
ftr-363	1172	2	additional	additional	ADJ
ftr-363	1172	3	information	information	NOUN
ftr-363	1172	4	could	could	AUX
ftr-363	1172	5	be	be	AUX
ftr-363	1172	6	placed	place	VERB
ftr-363	1172	7	on	on	ADP
ftr-363	1172	8	the	the	DET
ftr-363	1172	9	return	return	NOUN
ftr-363	1172	10	similar	similar	ADJ
ftr-363	1172	11	to	to	ADP
ftr-363	1172	12	the	the	DET
ftr-363	1172	13	information	information	NOUN
ftr-363	1172	14	reported	report	VERB
ftr-363	1172	15	on	on	ADP
ftr-363	1172	16	form	form	NOUN
ftr-363	1172	17	941	941	NUM
ftr-363	1172	18	t	t	NOUN
ftr-363	1172	19	discussed	discuss	VERB
ftr-363	1172	20	above	above	ADV
ftr-363	1172	21	.	.	PUNCT
ftr-363	1173	1	the	the	DET
ftr-363	1173	2	form	form	NOUN
ftr-363	1173	3	720e	720e	PROPN
ftr-363	1173	4	should	should	AUX
ftr-363	1173	5	retain	retain	VERB
ftr-363	1173	6	the	the	DET
ftr-363	1173	7	information	information	NOUN
ftr-363	1173	8	on	on	ADP
ftr-363	1173	9	the	the	DET
ftr-363	1173	10	current	current	ADJ
ftr-363	1173	11	form	form	NOUN
ftr-363	1173	12	720	720	NUM
ftr-363	1173	13	,	,	PUNCT
ftr-363	1173	14	but	but	CCONJ
ftr-363	1173	15	will	will	AUX
ftr-363	1173	16	exclude	exclude	VERB
ftr-363	1173	17	the	the	DET
ftr-363	1173	18	information	information	NOUN
ftr-363	1173	19	on	on	ADP
ftr-363	1173	20	the	the	DET
ftr-363	1173	21	collected	collect	VERB
ftr-363	1173	22	taxes	taxis	NOUN
ftr-363	1173	23	reported	report	VERB
ftr-363	1173	24	on	on	ADP
ftr-363	1173	25	the	the	DET
ftr-363	1173	26	companion	companion	NOUN
ftr-363	1173	27	form	form	NOUN
ftr-363	1173	28	720	720	NUM
ftr-363	1173	29	t.	t.	NOUN
ftr-363	1173	30	vi	vi	NOUN
ftr-363	1173	31	.	.	PUNCT
ftr-363	1174	1	how	how	SCONJ
ftr-363	1174	2	mechanics	mechanic	NOUN
ftr-363	1174	3	of	of	ADP
ftr-363	1174	4	disclosure	disclosure	NOUN
ftr-363	1174	5	should	should	AUX
ftr-363	1174	6	take	take	VERB
ftr-363	1174	7	place	place	NOUN
ftr-363	1174	8	the	the	DET
ftr-363	1174	9	disclosure	disclosure	NOUN
ftr-363	1174	10	of	of	ADP
ftr-363	1174	11	the	the	DET
ftr-363	1174	12	collected	collect	VERB
ftr-363	1174	13	tax	tax	NOUN
ftr-363	1174	14	information	information	NOUN
ftr-363	1174	15	should	should	AUX
ftr-363	1174	16	take	take	VERB
ftr-363	1174	17	place	place	NOUN
ftr-363	1174	18	through	through	ADP
ftr-363	1174	19	posting	post	VERB
ftr-363	1174	20	every	every	DET
ftr-363	1174	21	filed	file	VERB
ftr-363	1174	22	form	form	NOUN
ftr-363	1174	23	941	941	NUM
ftr-363	1174	24	t	t	NOUN
ftr-363	1174	25	and	and	CCONJ
ftr-363	1174	26	form	form	VERB
ftr-363	1174	27	720	720	NUM
ftr-363	1174	28	t	t	NOUN
ftr-363	1174	29	on	on	ADP
ftr-363	1174	30	the	the	DET
ftr-363	1174	31	internet	internet	NOUN
ftr-363	1174	32	.	.	PUNCT
ftr-363	1175	1	the	the	DET
ftr-363	1175	2	posting	posting	NOUN
ftr-363	1175	3	should	should	AUX
ftr-363	1175	4	adopt	adopt	VERB
ftr-363	1175	5	a	a	DET
ftr-363	1175	6	format	format	NOUN
ftr-363	1175	7	that	that	PRON
ftr-363	1175	8	is	be	AUX
ftr-363	1175	9	easily	easily	ADV
ftr-363	1175	10	searchable	searchable	ADJ
ftr-363	1175	11	.	.	PUNCT
ftr-363	1176	1	section	section	NOUN
ftr-363	1176	2	6104(a)(3	6104(a)(3	NOUN
ftr-363	1176	3	)	)	PUNCT
ftr-363	1176	4	currently	currently	ADV
ftr-363	1176	5	contemplates	contemplate	VERB
ftr-363	1176	6	posting	post	VERB
ftr-363	1176	7	on	on	ADP
ftr-363	1176	8	the	the	DET
ftr-363	1176	9	internet	internet	NOUN
ftr-363	1176	10	certain	certain	ADJ
ftr-363	1176	11	returns	return	NOUN
ftr-363	1176	12	disclosed	disclose	VERB
ftr-363	1176	13	under	under	ADP
ftr-363	1176	14	section	section	NOUN
ftr-363	1176	15	6104	6104	NUM
ftr-363	1176	16	and	and	CCONJ
ftr-363	1176	17	527	527	NUM
ftr-363	1176	18	.	.	PUNCT
ftr-363	1177	1	that	that	DET
ftr-363	1177	2	same	same	ADJ
ftr-363	1177	3	mechanism	mechanism	NOUN
ftr-363	1177	4	for	for	ADP
ftr-363	1177	5	dissemination	dissemination	NOUN
ftr-363	1177	6	of	of	ADP
ftr-363	1177	7	information	information	NOUN
ftr-363	1177	8	should	should	AUX
ftr-363	1177	9	apply	apply	VERB
ftr-363	1177	10	with	with	ADP
ftr-363	1177	11	respect	respect	NOUN
ftr-363	1177	12	to	to	ADP
ftr-363	1177	13	the	the	DET
ftr-363	1177	14	returns	return	NOUN
ftr-363	1177	15	reporting	report	VERB
ftr-363	1177	16	collected	collect	VERB
ftr-363	1177	17	taxes	taxis	NOUN
ftr-363	1177	18	.	.	PUNCT
ftr-363	1178	1	the	the	DET
ftr-363	1178	2	posting	posting	NOUN
ftr-363	1178	3	of	of	ADP
ftr-363	1178	4	returns	return	NOUN
ftr-363	1178	5	should	should	AUX
ftr-363	1178	6	occur	occur	VERB
ftr-363	1178	7	as	as	ADV
ftr-363	1178	8	soon	soon	ADV
ftr-363	1178	9	as	as	ADP
ftr-363	1178	10	possible	possible	ADJ
ftr-363	1178	11	after	after	ADP
ftr-363	1178	12	receipt	receipt	NOUN
ftr-363	1178	13	.	.	PUNCT
ftr-363	1179	1	neither	neither	CCONJ
ftr-363	1179	2	the	the	DET
ftr-363	1179	3	business	business	NOUN
ftr-363	1179	4	entity	entity	NOUN
ftr-363	1179	5	nor	nor	CCONJ
ftr-363	1179	6	the	the	DET
ftr-363	1179	7	irs	irs	PROPN
ftr-363	1179	8	should	should	AUX
ftr-363	1179	9	be	be	AUX
ftr-363	1179	10	required	require	VERB
ftr-363	1179	11	to	to	PART
ftr-363	1179	12	produce	produce	VERB
ftr-363	1179	13	copies	copy	NOUN
ftr-363	1179	14	of	of	ADP
ftr-363	1179	15	the	the	DET
ftr-363	1179	16	returns	return	NOUN
ftr-363	1179	17	posted	post	VERB
ftr-363	1179	18	on	on	ADP
ftr-363	1179	19	the	the	DET
ftr-363	1179	20	internet	internet	NOUN
ftr-363	1179	21	.	.	PUNCT
ftr-363	1180	1	the	the	DET
ftr-363	1180	2	irs	irs	PROPN
ftr-363	1180	3	should	should	AUX
ftr-363	1180	4	post	post	VERB
ftr-363	1180	5	any	any	DET
ftr-363	1180	6	failure	failure	NOUN
ftr-363	1180	7	to	to	PART
ftr-363	1180	8	receive	receive	VERB
ftr-363	1180	9	a	a	DET
ftr-363	1180	10	return	return	NOUN
ftr-363	1180	11	on	on	ADP
ftr-363	1180	12	the	the	DET
ftr-363	1180	13	internet	internet	NOUN
ftr-363	1180	14	.	.	PUNCT
ftr-363	1181	1	individuals	individual	NOUN
ftr-363	1181	2	interested	interested	ADJ
ftr-363	1181	3	in	in	ADP
ftr-363	1181	4	collected	collect	VERB
ftr-363	1181	5	tax	tax	NOUN
ftr-363	1181	6	returns	return	NOUN
ftr-363	1181	7	of	of	ADP
ftr-363	1181	8	an	an	DET
ftr-363	1181	9	entity	entity	NOUN
ftr-363	1181	10	should	should	AUX
ftr-363	1181	11	not	not	PART
ftr-363	1181	12	be	be	AUX
ftr-363	1181	13	forced	force	VERB
ftr-363	1181	14	to	to	PART
ftr-363	1181	15	guess	guess	VERB
ftr-363	1181	16	whether	whether	SCONJ
ftr-363	1181	17	or	or	CCONJ
ftr-363	1181	18	not	not	PART
ftr-363	1181	19	a	a	DET
ftr-363	1181	20	return	return	NOUN
ftr-363	1181	21	was	be	AUX
ftr-363	1181	22	filed	file	VERB
ftr-363	1181	23	and	and	CCONJ
ftr-363	1181	24	not	not	PART
ftr-363	1181	25	posted	post	VERB
ftr-363	1181	26	.	.	PUNCT
ftr-363	1182	1	to	to	PART
ftr-363	1182	2	incorporate	incorporate	VERB
ftr-363	1182	3	suggestions	suggestion	NOUN
ftr-363	1182	4	made	make	VERB
ftr-363	1182	5	in	in	ADP
ftr-363	1182	6	this	this	DET
ftr-363	1182	7	article	article	NOUN
ftr-363	1182	8	,	,	PUNCT
ftr-363	1182	9	provisions	provision	NOUN
ftr-363	1182	10	substantially	substantially	ADV
ftr-363	1182	11	similar	similar	ADJ
ftr-363	1182	12	to	to	ADP
ftr-363	1182	13	those	those	PRON
ftr-363	1182	14	that	that	PRON
ftr-363	1182	15	follow	follow	VERB
ftr-363	1182	16	should	should	AUX
ftr-363	1182	17	be	be	AUX
ftr-363	1182	18	added	add	VERB
ftr-363	1182	19	to	to	ADP
ftr-363	1182	20	section	section	NOUN
ftr-363	1182	21	6104	6104	NUM
ftr-363	1182	22	:	:	PUNCT
ftr-363	1182	23	proposed	propose	VERB
ftr-363	1182	24	change	change	NOUN
ftr-363	1182	25	to	to	AUX
ftr-363	1182	26	section	section	NOUN
ftr-363	1182	27	6104(a)(1)(e	6104(a)(1)(e	NUM
ftr-363	1182	28	)	)	PUNCT
ftr-363	1182	29	–	–	PUNCT
ftr-363	1182	30	“	"	PUNCT
ftr-363	1182	31	returns	return	NOUN
ftr-363	1182	32	reporting	report	VERB
ftr-363	1182	33	collected	collect	VERB
ftr-363	1182	34	taxes	taxis	NOUN
ftr-363	1182	35	–	–	PUNCT
ftr-363	1182	36	if	if	SCONJ
ftr-363	1182	37	a	a	DET
ftr-363	1182	38	business	business	NOUN
ftr-363	1182	39	is	be	AUX
ftr-363	1182	40	required	require	VERB
ftr-363	1182	41	to	to	PART
ftr-363	1182	42	collect	collect	VERB
ftr-363	1182	43	taxes	taxis	NOUN
ftr-363	1182	44	for	for	ADP
ftr-363	1182	45	the	the	DET
ftr-363	1182	46	united	united	PROPN
ftr-363	1182	47	states	states	PROPN
ftr-363	1182	48	and	and	CCONJ
ftr-363	1182	49	holds	hold	VERB
ftr-363	1182	50	the	the	DET
ftr-363	1182	51	collected	collect	VERB
ftr-363	1182	52	taxes	taxis	NOUN
ftr-363	1182	53	in	in	ADP
ftr-363	1182	54	trust	trust	NOUN
ftr-363	1182	55	pursuant	pursuant	ADJ
ftr-363	1182	56	to	to	ADP
ftr-363	1182	57	section	section	NOUN
ftr-363	1182	58	7501(a	7501(a	NUM
ftr-363	1182	59	)	)	PUNCT
ftr-363	1182	60	,	,	PUNCT
ftr-363	1182	61	the	the	DET
ftr-363	1182	62	returns	return	NOUN
ftr-363	1182	63	of	of	ADP
ftr-363	1182	64	the	the	DET
ftr-363	1182	65	business	business	NOUN
ftr-363	1182	66	reporting	report	VERB
ftr-363	1182	67	the	the	DET
ftr-363	1182	68	collection	collection	NOUN
ftr-363	1182	69	and	and	CCONJ
ftr-363	1182	70	payment	payment	NOUN
ftr-363	1182	71	of	of	ADP
ftr-363	1182	72	the	the	DET
ftr-363	1182	73	collected	collect	VERB
ftr-363	1182	74	taxes	taxis	NOUN
ftr-363	1182	75	shall	shall	AUX
ftr-363	1182	76	be	be	AUX
ftr-363	1182	77	open	open	ADJ
ftr-363	1182	78	to	to	ADP
ftr-363	1182	79	public	public	ADJ
ftr-363	1182	80	inspection	inspection	NOUN
ftr-363	1182	81	and	and	CCONJ
ftr-363	1182	82	posted	post	VERB
ftr-363	1182	83	on	on	ADP
ftr-363	1182	84	the	the	DET
ftr-363	1182	85	internet	internet	NOUN
ftr-363	1182	86	.	.	PUNCT
ftr-363	1182	87	”	"	PUNCT
ftr-363	1183	1	proposed	propose	VERB
ftr-363	1183	2	change	change	NOUN
ftr-363	1183	3	to	to	ADP
ftr-363	1183	4	section	section	NOUN
ftr-363	1183	5	6104(a)(3)(c	6104(a)(3)(c	NUM
ftr-363	1183	6	)	)	PUNCT
ftr-363	1183	7	–	–	PUNCT
ftr-363	1183	8	information	information	NOUN
ftr-363	1183	9	available	available	ADJ
ftr-363	1183	10	on	on	ADP
ftr-363	1183	11	the	the	DET
ftr-363	1183	12	internet	internet	NOUN
ftr-363	1183	13	–	–	PUNCT
ftr-363	1183	14	“	"	PUNCT
ftr-363	1183	15	the	the	DET
ftr-363	1183	16	secretary	secretary	NOUN
ftr-363	1183	17	shall	shall	AUX
ftr-363	1183	18	make	make	VERB
ftr-363	1183	19	publicly	publicly	ADV
ftr-363	1183	20	available	available	ADJ
ftr-363	1183	21	on	on	ADP
ftr-363	1183	22	the	the	DET
ftr-363	1183	23	internet	internet	NOUN
ftr-363	1183	24	the	the	DET
ftr-363	1183	25	tax	tax	NOUN
ftr-363	1183	26	returns	return	NOUN
ftr-363	1183	27	described	describe	VERB
ftr-363	1183	28	in	in	ADP
ftr-363	1183	29	6103(a)(1)(e	6103(a)(1)(e	NUM
ftr-363	1183	30	)	)	PUNCT
ftr-363	1183	31	.	.	PUNCT
ftr-363	1183	32	”	"	PUNCT
ftr-363	1184	1	vii	vii	PROPN
ftr-363	1184	2	.	.	PROPN
ftr-363	1184	3	disclosure	disclosure	NOUN
ftr-363	1184	4	policy	policy	NOUN
ftr-363	1184	5	aspects	aspect	NOUN
ftr-363	1184	6	of	of	ADP
ftr-363	1184	7	proposal	proposal	NOUN
ftr-363	1184	8	while	while	SCONJ
ftr-363	1184	9	disclosure	disclosure	NOUN
ftr-363	1184	10	policy	policy	NOUN
ftr-363	1184	11	drives	drive	VERB
ftr-363	1184	12	the	the	DET
ftr-363	1184	13	recommendation	recommendation	NOUN
ftr-363	1184	14	in	in	ADP
ftr-363	1184	15	this	this	DET
ftr-363	1184	16	article	article	NOUN
ftr-363	1184	17	that	that	PRON
ftr-363	1184	18	collected	collect	VERB
ftr-363	1184	19	tax	tax	NOUN
ftr-363	1184	20	returns	return	NOUN
ftr-363	1184	21	should	should	AUX
ftr-363	1184	22	be	be	AUX
ftr-363	1184	23	disclosed	disclose	VERB
ftr-363	1184	24	under	under	ADP
ftr-363	1184	25	section	section	NOUN
ftr-363	1184	26	6104	6104	NUM
ftr-363	1184	27	rather	rather	ADV
ftr-363	1184	28	than	than	ADP
ftr-363	1184	29	kept	keep	VERB
ftr-363	1184	30	private	private	ADJ
ftr-363	1184	31	under	under	ADP
ftr-363	1184	32	section	section	NOUN
ftr-363	1184	33	6103	6103	NUM
ftr-363	1184	34	,	,	PUNCT
ftr-363	1184	35	the	the	DET
ftr-363	1184	36	decision	decision	NOUN
ftr-363	1184	37	to	to	PART
ftr-363	1184	38	disclose	disclose	VERB
ftr-363	1184	39	these	these	DET
ftr-363	1184	40	returns	return	NOUN
ftr-363	1184	41	could	could	AUX
ftr-363	1184	42	impact	impact	VERB
ftr-363	1184	43	collection	collection	NOUN
ftr-363	1184	44	policy	policy	NOUN
ftr-363	1184	45	as	as	ADV
ftr-363	1184	46	well	well	ADV
ftr-363	1184	47	.	.	PUNCT
ftr-363	1185	1	this	this	DET
ftr-363	1185	2	article	article	NOUN
ftr-363	1185	3	proceeds	proceed	VERB
ftr-363	1185	4	with	with	ADP
ftr-363	1185	5	the	the	DET
ftr-363	1185	6	belief	belief	NOUN
ftr-363	1185	7	that	that	SCONJ
ftr-363	1185	8	the	the	DET
ftr-363	1185	9	disclosure	disclosure	NOUN
ftr-363	1185	10	of	of	ADP
ftr-363	1185	11	collected	collect	VERB
ftr-363	1185	12	tax	tax	NOUN
ftr-363	1185	13	returns	return	NOUN
ftr-363	1185	14	would	would	AUX
ftr-363	1185	15	benefit	benefit	VERB
ftr-363	1185	16	compliance	compliance	NOUN
ftr-363	1185	17	.	.	PUNCT
ftr-363	1186	1	in	in	ADP
ftr-363	1186	2	this	this	DET
ftr-363	1186	3	unsubstantiated	unsubstantiated	ADJ
ftr-363	1186	4	belief	belief	NOUN
ftr-363	1186	5	,	,	PUNCT
ftr-363	1186	6	the	the	DET
ftr-363	1186	7	article	article	NOUN
ftr-363	1186	8	adopts	adopt	VERB
ftr-363	1186	9	the	the	DET
ftr-363	1186	10	unsubstantiated	unsubstantiated	ADJ
ftr-363	1186	11	position	position	NOUN
ftr-363	1186	12	of	of	ADP
ftr-363	1186	13	the	the	DET
ftr-363	1186	14	814	814	NUM
ftr-363	1186	15	florida	florida	PROPN
ftr-363	1186	16	tax	tax	NOUN
ftr-363	1186	17	review	review	NOUN
ftr-363	1186	18	[	[	X
ftr-363	1186	19	vol	vol	NOUN
ftr-363	1186	20	.	.	PUNCT
ftr-363	1187	1	10:10	10:10	NUM
ftr-363	1187	2	jct	jct	PROPN
ftr-363	1187	3	report	report	NOUN
ftr-363	1187	4	that	that	SCONJ
ftr-363	1187	5	disclosing	disclose	VERB
ftr-363	1187	6	tax	tax	NOUN
ftr-363	1187	7	-	-	PUNCT
ftr-363	1187	8	exempt	exempt	ADJ
ftr-363	1187	9	organization	organization	NOUN
ftr-363	1187	10	information	information	NOUN
ftr-363	1187	11	increases	increase	VERB
ftr-363	1187	12	compliance	compliance	NOUN
ftr-363	1187	13	whereas	whereas	SCONJ
ftr-363	1187	14	disclosing	disclose	VERB
ftr-363	1187	15	returns	return	NOUN
ftr-363	1187	16	and	and	CCONJ
ftr-363	1187	17	return	return	VERB
ftr-363	1187	18	information	information	NOUN
ftr-363	1187	19	with	with	ADP
ftr-363	1187	20	respect	respect	NOUN
ftr-363	1187	21	to	to	ADP
ftr-363	1187	22	taxable	taxable	ADJ
ftr-363	1187	23	persons	person	NOUN
ftr-363	1187	24	generally	generally	ADV
ftr-363	1187	25	compromises	compromise	VERB
ftr-363	1187	26	voluntary	voluntary	ADJ
ftr-363	1187	27	compliance.211	compliance.211	NOUN
ftr-363	1187	28	assuming	assume	VERB
ftr-363	1187	29	that	that	SCONJ
ftr-363	1187	30	disclosing	disclose	VERB
ftr-363	1187	31	collected	collect	VERB
ftr-363	1187	32	tax	tax	NOUN
ftr-363	1187	33	returns	return	NOUN
ftr-363	1187	34	will	will	AUX
ftr-363	1187	35	have	have	VERB
ftr-363	1187	36	the	the	DET
ftr-363	1187	37	beneficial	beneficial	ADJ
ftr-363	1187	38	compliance	compliance	NOUN
ftr-363	1187	39	effect	effect	NOUN
ftr-363	1187	40	that	that	SCONJ
ftr-363	1187	41	such	such	ADJ
ftr-363	1187	42	disclosures	disclosure	NOUN
ftr-363	1187	43	controlled	control	VERB
ftr-363	1187	44	by	by	ADP
ftr-363	1187	45	section	section	NOUN
ftr-363	1187	46	6104	6104	NUM
ftr-363	1187	47	currently	currently	ADV
ftr-363	1187	48	have	have	VERB
ftr-363	1187	49	,	,	PUNCT
ftr-363	1187	50	the	the	DET
ftr-363	1187	51	next	next	ADJ
ftr-363	1187	52	issue	issue	NOUN
ftr-363	1187	53	concerns	concern	VERB
ftr-363	1187	54	the	the	DET
ftr-363	1187	55	costs	cost	NOUN
ftr-363	1187	56	associated	associate	VERB
ftr-363	1187	57	with	with	ADP
ftr-363	1187	58	publishing	publish	VERB
ftr-363	1187	59	this	this	DET
ftr-363	1187	60	information	information	NOUN
ftr-363	1187	61	.	.	PUNCT
ftr-363	1188	1	under	under	ADP
ftr-363	1188	2	this	this	DET
ftr-363	1188	3	proposal	proposal	NOUN
ftr-363	1188	4	the	the	DET
ftr-363	1188	5	taxpayer	taxpayer	NOUN
ftr-363	1188	6	would	would	AUX
ftr-363	1188	7	bear	bear	VERB
ftr-363	1188	8	little	little	ADJ
ftr-363	1188	9	direct	direct	ADJ
ftr-363	1188	10	costs	cost	NOUN
ftr-363	1188	11	.	.	PUNCT
ftr-363	1189	1	the	the	DET
ftr-363	1189	2	cost	cost	NOUN
ftr-363	1189	3	of	of	ADP
ftr-363	1189	4	preparing	prepare	VERB
ftr-363	1189	5	the	the	DET
ftr-363	1189	6	returns	return	NOUN
ftr-363	1189	7	would	would	AUX
ftr-363	1189	8	increase	increase	VERB
ftr-363	1189	9	,	,	PUNCT
ftr-363	1189	10	if	if	SCONJ
ftr-363	1189	11	at	at	ADV
ftr-363	1189	12	all	all	ADV
ftr-363	1189	13	,	,	PUNCT
ftr-363	1189	14	only	only	ADV
ftr-363	1189	15	marginally	marginally	ADV
ftr-363	1189	16	.	.	PUNCT
ftr-363	1190	1	the	the	DET
ftr-363	1190	2	irs	irs	PROPN
ftr-363	1190	3	would	would	AUX
ftr-363	1190	4	bear	bear	VERB
ftr-363	1190	5	the	the	DET
ftr-363	1190	6	cost	cost	NOUN
ftr-363	1190	7	of	of	ADP
ftr-363	1190	8	publication	publication	NOUN
ftr-363	1190	9	.	.	PUNCT
ftr-363	1191	1	the	the	DET
ftr-363	1191	2	real	real	ADJ
ftr-363	1191	3	costs	cost	NOUN
ftr-363	1191	4	of	of	ADP
ftr-363	1191	5	this	this	DET
ftr-363	1191	6	proposal	proposal	NOUN
ftr-363	1191	7	would	would	AUX
ftr-363	1191	8	potentially	potentially	ADV
ftr-363	1191	9	consist	consist	VERB
ftr-363	1191	10	of	of	ADP
ftr-363	1191	11	a	a	DET
ftr-363	1191	12	decrease	decrease	NOUN
ftr-363	1191	13	in	in	ADP
ftr-363	1191	14	compliance	compliance	NOUN
ftr-363	1191	15	,	,	PUNCT
ftr-363	1191	16	as	as	ADP
ftr-363	1191	17	a	a	DET
ftr-363	1191	18	result	result	NOUN
ftr-363	1191	19	of	of	ADP
ftr-363	1191	20	publishing	publish	VERB
ftr-363	1191	21	the	the	DET
ftr-363	1191	22	returns	return	NOUN
ftr-363	1191	23	.	.	PUNCT
ftr-363	1192	1	this	this	DET
ftr-363	1192	2	disclosure	disclosure	NOUN
ftr-363	1192	3	proposal	proposal	NOUN
ftr-363	1192	4	must	must	AUX
ftr-363	1192	5	then	then	ADV
ftr-363	1192	6	consider	consider	VERB
ftr-363	1192	7	whether	whether	SCONJ
ftr-363	1192	8	a	a	DET
ftr-363	1192	9	taxpayer	taxpayer	NOUN
ftr-363	1192	10	’s	’s	PART
ftr-363	1192	11	likelihood	likelihood	NOUN
ftr-363	1192	12	of	of	ADP
ftr-363	1192	13	filing	filing	NOUN
ftr-363	1192	14	returns	return	NOUN
ftr-363	1192	15	and	and	CCONJ
ftr-363	1192	16	reporting	report	VERB
ftr-363	1192	17	accurate	accurate	ADJ
ftr-363	1192	18	information	information	NOUN
ftr-363	1192	19	will	will	AUX
ftr-363	1192	20	decrease	decrease	VERB
ftr-363	1192	21	because	because	SCONJ
ftr-363	1192	22	of	of	ADP
ftr-363	1192	23	fears	fear	NOUN
ftr-363	1192	24	that	that	SCONJ
ftr-363	1192	25	information	information	NOUN
ftr-363	1192	26	on	on	ADP
ftr-363	1192	27	these	these	DET
ftr-363	1192	28	returns	return	NOUN
ftr-363	1192	29	would	would	AUX
ftr-363	1192	30	disclose	disclose	VERB
ftr-363	1192	31	proprietary	proprietary	ADJ
ftr-363	1192	32	information	information	NOUN
ftr-363	1192	33	or	or	CCONJ
ftr-363	1192	34	otherwise	otherwise	ADV
ftr-363	1192	35	harm	harm	VERB
ftr-363	1192	36	the	the	DET
ftr-363	1192	37	business	business	NOUN
ftr-363	1192	38	.	.	PUNCT
ftr-363	1193	1	publication	publication	NOUN
ftr-363	1193	2	is	be	AUX
ftr-363	1193	3	unlikely	unlikely	ADJ
ftr-363	1193	4	to	to	PART
ftr-363	1193	5	impact	impact	VERB
ftr-363	1193	6	the	the	DET
ftr-363	1193	7	accuracy	accuracy	NOUN
ftr-363	1193	8	of	of	ADP
ftr-363	1193	9	the	the	DET
ftr-363	1193	10	withholding	withholding	NOUN
ftr-363	1193	11	tax	tax	NOUN
ftr-363	1193	12	returns	return	NOUN
ftr-363	1193	13	because	because	SCONJ
ftr-363	1193	14	of	of	ADP
ftr-363	1193	15	the	the	DET
ftr-363	1193	16	direct	direct	ADJ
ftr-363	1193	17	link	link	NOUN
ftr-363	1193	18	between	between	ADP
ftr-363	1193	19	these	these	DET
ftr-363	1193	20	returns	return	NOUN
ftr-363	1193	21	and	and	CCONJ
ftr-363	1193	22	the	the	DET
ftr-363	1193	23	social	social	ADJ
ftr-363	1193	24	security	security	NOUN
ftr-363	1193	25	/	/	SYM
ftr-363	1193	26	withholding	withholding	NOUN
ftr-363	1193	27	benefits	benefit	NOUN
ftr-363	1193	28	of	of	ADP
ftr-363	1193	29	the	the	DET
ftr-363	1193	30	employees	employee	NOUN
ftr-363	1193	31	including	include	VERB
ftr-363	1193	32	the	the	DET
ftr-363	1193	33	employees	employee	NOUN
ftr-363	1193	34	responsible	responsible	ADJ
ftr-363	1193	35	for	for	ADP
ftr-363	1193	36	filing	file	VERB
ftr-363	1193	37	the	the	DET
ftr-363	1193	38	returns	return	NOUN
ftr-363	1193	39	.	.	PUNCT
ftr-363	1194	1	this	this	DET
ftr-363	1194	2	accuracy	accuracy	NOUN
ftr-363	1194	3	is	be	AUX
ftr-363	1194	4	checked	check	VERB
ftr-363	1194	5	each	each	DET
ftr-363	1194	6	year	year	NOUN
ftr-363	1194	7	for	for	ADP
ftr-363	1194	8	employment	employment	NOUN
ftr-363	1194	9	tax	tax	NOUN
ftr-363	1194	10	returns	return	NOUN
ftr-363	1194	11	under	under	ADP
ftr-363	1194	12	the	the	DET
ftr-363	1194	13	cawrs	cawrs	NOUN
ftr-363	1194	14	program.212	program.212	NOUN
ftr-363	1194	15	while	while	SCONJ
ftr-363	1194	16	it	it	PRON
ftr-363	1194	17	is	be	AUX
ftr-363	1194	18	possible	possible	ADJ
ftr-363	1194	19	that	that	SCONJ
ftr-363	1194	20	some	some	DET
ftr-363	1194	21	taxpayers	taxpayer	NOUN
ftr-363	1194	22	would	would	AUX
ftr-363	1194	23	react	react	VERB
ftr-363	1194	24	to	to	ADP
ftr-363	1194	25	publication	publication	NOUN
ftr-363	1194	26	by	by	ADP
ftr-363	1194	27	failing	fail	VERB
ftr-363	1194	28	to	to	PART
ftr-363	1194	29	file	file	VERB
ftr-363	1194	30	returns	return	NOUN
ftr-363	1194	31	,	,	PUNCT
ftr-363	1194	32	this	this	DET
ftr-363	1194	33	failure	failure	NOUN
ftr-363	1194	34	also	also	ADV
ftr-363	1194	35	has	have	VERB
ftr-363	1194	36	a	a	DET
ftr-363	1194	37	detrimental	detrimental	ADJ
ftr-363	1194	38	effect	effect	NOUN
ftr-363	1194	39	on	on	ADP
ftr-363	1194	40	those	those	PRON
ftr-363	1194	41	responsible	responsible	ADJ
ftr-363	1194	42	for	for	ADP
ftr-363	1194	43	filing	file	VERB
ftr-363	1194	44	the	the	DET
ftr-363	1194	45	returns	return	NOUN
ftr-363	1194	46	since	since	SCONJ
ftr-363	1194	47	it	it	PRON
ftr-363	1194	48	indefinitely	indefinitely	ADV
ftr-363	1194	49	extends	extend	VERB
ftr-363	1194	50	the	the	DET
ftr-363	1194	51	statute	statute	NOUN
ftr-363	1194	52	of	of	ADP
ftr-363	1194	53	limitations	limitation	NOUN
ftr-363	1194	54	on	on	ADP
ftr-363	1194	55	assessment	assessment	NOUN
ftr-363	1194	56	of	of	ADP
ftr-363	1194	57	their	their	PRON
ftr-363	1194	58	liability	liability	NOUN
ftr-363	1194	59	as	as	ADP
ftr-363	1194	60	responsible	responsible	ADJ
ftr-363	1194	61	officers	officer	NOUN
ftr-363	1194	62	211	211	NUM
ftr-363	1194	63	.	.	PUNCT
ftr-363	1195	1	see	see	VERB
ftr-363	1195	2	jct	jct	PROPN
ftr-363	1195	3	report	report	PROPN
ftr-363	1195	4	(	(	PUNCT
ftr-363	1195	5	vol	vol	NOUN
ftr-363	1195	6	.	.	PUNCT
ftr-363	1195	7	ii	ii	PROPN
ftr-363	1195	8	)	)	PUNCT
ftr-363	1196	1	,	,	PUNCT
ftr-363	1196	2	supra	supra	PROPN
ftr-363	1196	3	note	note	NOUN
ftr-363	1196	4	12	12	NUM
ftr-363	1196	5	,	,	PUNCT
ftr-363	1196	6	at	at	ADP
ftr-363	1196	7	65	65	NUM
ftr-363	1196	8	and	and	CCONJ
ftr-363	1196	9	accompanying	accompany	VERB
ftr-363	1196	10	footnotes	footnote	NOUN
ftr-363	1196	11	.	.	PUNCT
ftr-363	1197	1	see	see	VERB
ftr-363	1197	2	also	also	ADV
ftr-363	1197	3	rizek	rizek	VERB
ftr-363	1197	4	,	,	PUNCT
ftr-363	1197	5	supra	supra	PROPN
ftr-363	1197	6	note	note	NOUN
ftr-363	1197	7	81	81	NUM
ftr-363	1197	8	,	,	PUNCT
ftr-363	1197	9	at	at	ADP
ftr-363	1197	10	88	88	NUM
ftr-363	1197	11	-	-	SYM
ftr-363	1197	12	90	90	NUM
ftr-363	1197	13	for	for	ADP
ftr-363	1197	14	a	a	DET
ftr-363	1197	15	pragmatic	pragmatic	ADJ
ftr-363	1197	16	view	view	NOUN
ftr-363	1197	17	that	that	PRON
ftr-363	1197	18	may	may	AUX
ftr-363	1197	19	represent	represent	VERB
ftr-363	1197	20	the	the	DET
ftr-363	1197	21	only	only	ADJ
ftr-363	1197	22	realistic	realistic	ADJ
ftr-363	1197	23	point	point	NOUN
ftr-363	1197	24	of	of	ADP
ftr-363	1197	25	view	view	NOUN
ftr-363	1197	26	on	on	ADP
ftr-363	1197	27	this	this	DET
ftr-363	1197	28	subject	subject	NOUN
ftr-363	1197	29	in	in	ADP
ftr-363	1197	30	the	the	DET
ftr-363	1197	31	absence	absence	NOUN
ftr-363	1197	32	of	of	ADP
ftr-363	1197	33	credible	credible	ADJ
ftr-363	1197	34	supporting	support	VERB
ftr-363	1197	35	data	datum	NOUN
ftr-363	1197	36	for	for	ADP
ftr-363	1197	37	either	either	DET
ftr-363	1197	38	point	point	NOUN
ftr-363	1197	39	.	.	PUNCT
ftr-363	1198	1	212	212	NUM
ftr-363	1198	2	.	.	PUNCT
ftr-363	1199	1	i.r.m	i.r.m	PROPN
ftr-363	1199	2	.	.	PUNCT
ftr-363	1200	1	1.15.19	1.15.19	NUM
ftr-363	1200	2	,	,	PUNCT
ftr-363	1200	3	1.15.35	1.15.35	NUM
ftr-363	1200	4	,	,	PUNCT
ftr-363	1200	5	available	available	ADJ
ftr-363	1200	6	at	at	ADP
ftr-363	1200	7	http://www.irs.gov/irm	http://www.irs.gov/irm	PROPN
ftr-363	1200	8	/part1	/part1	PROPN
ftr-363	1200	9	/	/	SYM
ftr-363	1200	10	irm_01	irm_01	PROPN
ftr-363	1200	11	-	-	PUNCT
ftr-363	1200	12	015	015	NUM
ftr-363	1200	13	-	-	PUNCT
ftr-363	1200	14	019.html	019.html	NUM
ftr-363	1200	15	;	;	PUNCT
ftr-363	1200	16	http://www.irs.gov/irm/part1/irm_01-015-035.html	http://www.irs.gov/irm/part1/irm_01-015-035.html	NOUN
ftr-363	1200	17	...	...	PUNCT
ftr-363	1200	18	(	(	PUNCT
ftr-363	1200	19	last	last	ADJ
ftr-363	1200	20	visited	visit	VERB
ftr-363	1200	21	oct	oct	PROPN
ftr-363	1200	22	.	.	PROPN
ftr-363	1200	23	18	18	NUM
ftr-363	1200	24	,	,	PUNCT
ftr-363	1200	25	2010	2010	NUM
ftr-363	1200	26	)	)	PUNCT
ftr-363	1200	27	.	.	PUNCT
ftr-363	1201	1	the	the	DET
ftr-363	1201	2	combined	combine	VERB
ftr-363	1201	3	annual	annual	ADJ
ftr-363	1201	4	wage	wage	NOUN
ftr-363	1201	5	reporting	reporting	NOUN
ftr-363	1201	6	(	(	PUNCT
ftr-363	1201	7	cawr	cawr	ADV
ftr-363	1201	8	)	)	PUNCT
ftr-363	1201	9	falls	fall	VERB
ftr-363	1201	10	under	under	ADP
ftr-363	1201	11	the	the	DET
ftr-363	1201	12	division	division	NOUN
ftr-363	1201	13	of	of	ADP
ftr-363	1201	14	small	small	ADJ
ftr-363	1201	15	business	business	NOUN
ftr-363	1201	16	/	/	SYM
ftr-363	1201	17	self	self	NOUN
ftr-363	1201	18	-	-	PUNCT
ftr-363	1201	19	employed	employ	VERB
ftr-363	1201	20	(	(	PUNCT
ftr-363	1201	21	sb	sb	NOUN
ftr-363	1201	22	/	/	SYM
ftr-363	1201	23	se	se	ADJ
ftr-363	1201	24	)	)	PUNCT
ftr-363	1201	25	.	.	PUNCT
ftr-363	1202	1	cawr	cawr	ADJ
ftr-363	1202	2	ensures	ensure	VERB
ftr-363	1202	3	that	that	SCONJ
ftr-363	1202	4	employers	employer	NOUN
ftr-363	1202	5	accurately	accurately	ADV
ftr-363	1202	6	report	report	VERB
ftr-363	1202	7	annual	annual	ADJ
ftr-363	1202	8	wage	wage	NOUN
ftr-363	1202	9	data	datum	NOUN
ftr-363	1202	10	on	on	ADP
ftr-363	1202	11	irs	irs	PROPN
ftr-363	1202	12	forms	form	NOUN
ftr-363	1202	13	in	in	ADP
ftr-363	1202	14	the	the	DET
ftr-363	1202	15	940	940	NUM
ftr-363	1202	16	series	series	NOUN
ftr-363	1202	17	to	to	ADP
ftr-363	1202	18	the	the	DET
ftr-363	1202	19	irs	irs	PROPN
ftr-363	1202	20	and	and	CCONJ
ftr-363	1202	21	form	form	VERB
ftr-363	1202	22	w-3	w-3	NOUN
ftr-363	1202	23	to	to	ADP
ftr-363	1202	24	the	the	DET
ftr-363	1202	25	social	social	ADJ
ftr-363	1202	26	security	security	NOUN
ftr-363	1202	27	administration	administration	NOUN
ftr-363	1202	28	(	(	PUNCT
ftr-363	1202	29	ssa	ssa	PROPN
ftr-363	1202	30	)	)	PUNCT
ftr-363	1202	31	.	.	PUNCT
ftr-363	1203	1	when	when	SCONJ
ftr-363	1203	2	there	there	PRON
ftr-363	1203	3	is	be	VERB
ftr-363	1203	4	a	a	DET
ftr-363	1203	5	discrepancy	discrepancy	NOUN
ftr-363	1203	6	between	between	ADP
ftr-363	1203	7	the	the	DET
ftr-363	1203	8	two	two	NUM
ftr-363	1203	9	forms	form	NOUN
ftr-363	1203	10	,	,	PUNCT
ftr-363	1203	11	a	a	DET
ftr-363	1203	12	case	case	NOUN
ftr-363	1203	13	is	be	AUX
ftr-363	1203	14	created	create	VERB
ftr-363	1203	15	and	and	CCONJ
ftr-363	1203	16	worked	work	VERB
ftr-363	1203	17	within	within	ADP
ftr-363	1203	18	the	the	DET
ftr-363	1203	19	sb	sb	PROPN
ftr-363	1203	20	/	/	SYM
ftr-363	1203	21	se	se	PROPN
ftr-363	1203	22	campuses	campuses	PROPN
ftr-363	1203	23	.	.	PUNCT
ftr-363	1204	1	the	the	DET
ftr-363	1204	2	cawr	cawr	ADJ
ftr-363	1204	3	system	system	NOUN
ftr-363	1204	4	consists	consist	VERB
ftr-363	1204	5	of	of	ADP
ftr-363	1204	6	five	five	NUM
ftr-363	1204	7	tier	tier	NOUN
ftr-363	1204	8	1	1	NUM
ftr-363	1204	9	sub	sub	NOUN
ftr-363	1204	10	-	-	NOUN
ftr-363	1204	11	projects	project	NOUN
ftr-363	1204	12	maintained	maintain	VERB
ftr-363	1204	13	by	by	ADP
ftr-363	1204	14	national	national	ADJ
ftr-363	1204	15	office	office	NOUN
ftr-363	1204	16	modernization	modernization	NOUN
ftr-363	1204	17	and	and	CCONJ
ftr-363	1204	18	information	information	NOUN
ftr-363	1204	19	technology	technology	NOUN
ftr-363	1204	20	services	service	NOUN
ftr-363	1204	21	(	(	PUNCT
ftr-363	1204	22	mits	mit	NOUN
ftr-363	1204	23	)	)	PUNCT
ftr-363	1204	24	and	and	CCONJ
ftr-363	1204	25	one	one	NUM
ftr-363	1204	26	tier	tier	NOUN
ftr-363	1204	27	2	2	NUM
ftr-363	1204	28	system	system	NOUN
ftr-363	1204	29	maintained	maintain	VERB
ftr-363	1204	30	by	by	ADP
ftr-363	1204	31	ogden	ogden	PROPN
ftr-363	1204	32	development	development	PROPN
ftr-363	1204	33	center	center	PROPN
ftr-363	1204	34	mits	mit	NOUN
ftr-363	1204	35	.	.	PUNCT
ftr-363	1205	1	cawr	cawr	ADJ
ftr-363	1205	2	runs	run	NOUN
ftr-363	1205	3	on	on	ADP
ftr-363	1205	4	both	both	CCONJ
ftr-363	1205	5	the	the	DET
ftr-363	1205	6	tier	tier	NOUN
ftr-363	1205	7	1	1	NUM
ftr-363	1205	8	ibm	ibm	PROPN
ftr-363	1205	9	platform	platform	NOUN
ftr-363	1205	10	and	and	CCONJ
ftr-363	1205	11	on	on	ADP
ftr-363	1205	12	the	the	DET
ftr-363	1205	13	teir	teir	ADJ
ftr-363	1205	14	2	2	NUM
ftr-363	1205	15	sun	sun	NOUN
ftr-363	1205	16	platform	platform	NOUN
ftr-363	1205	17	.	.	PUNCT
ftr-363	1206	1	the	the	DET
ftr-363	1206	2	tier	tier	NOUN
ftr-363	1206	3	1	1	NUM
ftr-363	1206	4	processing	processing	NOUN
ftr-363	1206	5	is	be	AUX
ftr-363	1206	6	known	know	VERB
ftr-363	1206	7	as	as	ADP
ftr-363	1206	8	combined	combine	VERB
ftr-363	1206	9	annual	annual	ADJ
ftr-363	1206	10	wage	wage	NOUN
ftr-363	1206	11	reporting	reporting	NOUN
ftr-363	1206	12	mainframe	mainframe	NOUN
ftr-363	1206	13	(	(	PUNCT
ftr-363	1206	14	cawr	cawr	ADJ
ftr-363	1206	15	mainframe	mainframe	NOUN
ftr-363	1206	16	)	)	PUNCT
ftr-363	1206	17	.	.	PUNCT
ftr-363	1207	1	the	the	DET
ftr-363	1207	2	tier	tier	NOUN
ftr-363	1207	3	2	2	NUM
ftr-363	1207	4	processing	processing	NOUN
ftr-363	1207	5	is	be	AUX
ftr-363	1207	6	known	know	VERB
ftr-363	1207	7	as	as	ADP
ftr-363	1207	8	the	the	DET
ftr-363	1207	9	combined	combine	VERB
ftr-363	1207	10	annual	annual	ADJ
ftr-363	1207	11	wage	wage	NOUN
ftr-363	1207	12	reporting	reporting	NOUN
ftr-363	1207	13	automation	automation	NOUN
ftr-363	1207	14	program	program	NOUN
ftr-363	1207	15	(	(	PUNCT
ftr-363	1207	16	cap	cap	NOUN
ftr-363	1207	17	)	)	PUNCT
ftr-363	1207	18	.	.	PUNCT
ftr-363	1208	1	the	the	DET
ftr-363	1208	2	cap	cap	NOUN
ftr-363	1208	3	system	system	NOUN
ftr-363	1208	4	houses	house	VERB
ftr-363	1208	5	the	the	DET
ftr-363	1208	6	cawr	cawr	ADJ
ftr-363	1208	7	for	for	ADP
ftr-363	1208	8	cases	case	NOUN
ftr-363	1208	9	for	for	ADP
ftr-363	1208	10	a	a	DET
ftr-363	1208	11	three	three	NUM
ftr-363	1208	12	year	year	NOUN
ftr-363	1208	13	period	period	NOUN
ftr-363	1208	14	,	,	PUNCT
ftr-363	1208	15	it	it	PRON
ftr-363	1208	16	allows	allow	VERB
ftr-363	1208	17	notice	notice	NOUN
ftr-363	1208	18	/	/	SYM
ftr-363	1208	19	letter	letter	NOUN
ftr-363	1208	20	generation	generation	NOUN
ftr-363	1208	21	and	and	CCONJ
ftr-363	1208	22	user	user	NOUN
ftr-363	1208	23	updates	update	NOUN
ftr-363	1208	24	,	,	PUNCT
ftr-363	1208	25	monitors	monitor	VERB
ftr-363	1208	26	cases	case	NOUN
ftr-363	1208	27	for	for	ADP
ftr-363	1208	28	responses	response	NOUN
ftr-363	1208	29	/	/	SYM
ftr-363	1208	30	no	no	DET
ftr-363	1208	31	responses	response	NOUN
ftr-363	1208	32	etc	etc	X
ftr-363	1208	33	.	.	X
ftr-363	1208	34	,	,	PUNCT
ftr-363	1208	35	and	and	CCONJ
ftr-363	1208	36	creates	create	VERB
ftr-363	1208	37	reports	report	NOUN
ftr-363	1208	38	.	.	PUNCT
ftr-363	1209	1	2011	2011	NUM
ftr-363	1209	2	]	]	PUNCT
ftr-363	1209	3	transparency	transparency	NOUN
ftr-363	1209	4	in	in	ADP
ftr-363	1209	5	private	private	ADJ
ftr-363	1209	6	collection	collection	NOUN
ftr-363	1209	7	of	of	ADP
ftr-363	1209	8	federal	federal	ADJ
ftr-363	1209	9	taxes	taxis	NOUN
ftr-363	1209	10	815	815	NUM
ftr-363	1209	11	for	for	ADP
ftr-363	1209	12	the	the	DET
ftr-363	1209	13	trust	trust	NOUN
ftr-363	1209	14	fund	fund	NOUN
ftr-363	1209	15	recovery	recovery	NOUN
ftr-363	1209	16	penalty.213	penalty.213	NOUN
ftr-363	1209	17	although	although	SCONJ
ftr-363	1209	18	no	no	DET
ftr-363	1209	19	definitive	definitive	ADJ
ftr-363	1209	20	answer	answer	NOUN
ftr-363	1209	21	exists	exist	VERB
ftr-363	1209	22	on	on	ADP
ftr-363	1209	23	possible	possible	ADJ
ftr-363	1209	24	detriments	detriment	NOUN
ftr-363	1209	25	to	to	ADP
ftr-363	1209	26	publication	publication	NOUN
ftr-363	1209	27	of	of	ADP
ftr-363	1209	28	collected	collect	VERB
ftr-363	1209	29	tax	tax	NOUN
ftr-363	1209	30	returns	return	NOUN
ftr-363	1209	31	,	,	PUNCT
ftr-363	1209	32	no	no	DET
ftr-363	1209	33	specific	specific	ADJ
ftr-363	1209	34	negative	negative	ADJ
ftr-363	1209	35	consequences	consequence	NOUN
ftr-363	1209	36	immediately	immediately	ADV
ftr-363	1209	37	appears	appear	VERB
ftr-363	1209	38	.	.	PUNCT
ftr-363	1210	1	creating	create	VERB
ftr-363	1210	2	collected	collect	VERB
ftr-363	1210	3	taxes	taxis	NOUN
ftr-363	1210	4	returns	return	NOUN
ftr-363	1210	5	that	that	PRON
ftr-363	1210	6	report	report	VERB
ftr-363	1210	7	only	only	ADV
ftr-363	1210	8	the	the	DET
ftr-363	1210	9	money	money	NOUN
ftr-363	1210	10	held	hold	VERB
ftr-363	1210	11	in	in	ADP
ftr-363	1210	12	trust	trust	NOUN
ftr-363	1210	13	and	and	CCONJ
ftr-363	1210	14	then	then	ADV
ftr-363	1210	15	making	make	VERB
ftr-363	1210	16	those	those	DET
ftr-363	1210	17	returns	return	NOUN
ftr-363	1210	18	public	public	ADJ
ftr-363	1210	19	would	would	AUX
ftr-363	1210	20	enable	enable	VERB
ftr-363	1210	21	everyone	everyone	PRON
ftr-363	1210	22	to	to	PART
ftr-363	1210	23	determine	determine	VERB
ftr-363	1210	24	if	if	SCONJ
ftr-363	1210	25	a	a	DET
ftr-363	1210	26	business	business	NOUN
ftr-363	1210	27	entity	entity	NOUN
ftr-363	1210	28	meets	meet	VERB
ftr-363	1210	29	its	its	PRON
ftr-363	1210	30	basic	basic	ADJ
ftr-363	1210	31	obligation	obligation	NOUN
ftr-363	1210	32	to	to	PART
ftr-363	1210	33	properly	properly	ADV
ftr-363	1210	34	handle	handle	VERB
ftr-363	1210	35	the	the	DET
ftr-363	1210	36	public	public	NOUN
ftr-363	1210	37	’s	’s	PART
ftr-363	1210	38	money	money	NOUN
ftr-363	1210	39	with	with	ADP
ftr-363	1210	40	which	which	PRON
ftr-363	1210	41	it	it	PRON
ftr-363	1210	42	was	be	AUX
ftr-363	1210	43	entrusted	entrust	VERB
ftr-363	1210	44	.	.	PUNCT
ftr-363	1211	1	publishing	publish	VERB
ftr-363	1211	2	this	this	DET
ftr-363	1211	3	information	information	NOUN
ftr-363	1211	4	would	would	AUX
ftr-363	1211	5	also	also	ADV
ftr-363	1211	6	allow	allow	VERB
ftr-363	1211	7	the	the	DET
ftr-363	1211	8	public	public	NOUN
ftr-363	1211	9	to	to	PART
ftr-363	1211	10	make	make	VERB
ftr-363	1211	11	decisions	decision	NOUN
ftr-363	1211	12	concerning	concern	VERB
ftr-363	1211	13	businesses	business	NOUN
ftr-363	1211	14	entrusted	entrust	VERB
ftr-363	1211	15	with	with	ADP
ftr-363	1211	16	public	public	ADJ
ftr-363	1211	17	funds	fund	NOUN
ftr-363	1211	18	just	just	ADV
ftr-363	1211	19	as	as	SCONJ
ftr-363	1211	20	everyone	everyone	PRON
ftr-363	1211	21	makes	make	VERB
ftr-363	1211	22	decisions	decision	NOUN
ftr-363	1211	23	concerning	concern	VERB
ftr-363	1211	24	public	public	ADJ
ftr-363	1211	25	officials	official	NOUN
ftr-363	1211	26	entrusted	entrust	VERB
ftr-363	1211	27	with	with	ADP
ftr-363	1211	28	public	public	ADJ
ftr-363	1211	29	funds	fund	NOUN
ftr-363	1211	30	.	.	PUNCT
ftr-363	1212	1	the	the	DET
ftr-363	1212	2	monies	monie	NOUN
ftr-363	1212	3	reported	report	VERB
ftr-363	1212	4	on	on	ADP
ftr-363	1212	5	these	these	DET
ftr-363	1212	6	returns	return	NOUN
ftr-363	1212	7	do	do	AUX
ftr-363	1212	8	not	not	PART
ftr-363	1212	9	belong	belong	VERB
ftr-363	1212	10	to	to	ADP
ftr-363	1212	11	the	the	DET
ftr-363	1212	12	taxpayers	taxpayer	NOUN
ftr-363	1212	13	filing	file	VERB
ftr-363	1212	14	the	the	DET
ftr-363	1212	15	returns	return	NOUN
ftr-363	1212	16	and	and	CCONJ
ftr-363	1212	17	implicate	implicate	VERB
ftr-363	1212	18	few	few	ADJ
ftr-363	1212	19	of	of	ADP
ftr-363	1212	20	the	the	DET
ftr-363	1212	21	reasons	reason	NOUN
ftr-363	1212	22	for	for	ADP
ftr-363	1212	23	protection	protection	NOUN
ftr-363	1212	24	that	that	PRON
ftr-363	1212	25	ordinary	ordinary	ADJ
ftr-363	1212	26	tax	tax	NOUN
ftr-363	1212	27	information	information	NOUN
ftr-363	1212	28	carries	carry	VERB
ftr-363	1212	29	.	.	PUNCT
ftr-363	1213	1	publishing	publish	VERB
ftr-363	1213	2	this	this	DET
ftr-363	1213	3	information	information	NOUN
ftr-363	1213	4	facilitates	facilitate	VERB
ftr-363	1213	5	informed	informed	ADJ
ftr-363	1213	6	decision	decision	NOUN
ftr-363	1213	7	-	-	PUNCT
ftr-363	1213	8	making	making	NOUN
ftr-363	1213	9	regarding	regard	VERB
ftr-363	1213	10	which	which	PRON
ftr-363	1213	11	businesses	business	NOUN
ftr-363	1213	12	to	to	PART
ftr-363	1213	13	support	support	VERB
ftr-363	1213	14	,	,	PUNCT
ftr-363	1213	15	which	which	PRON
ftr-363	1213	16	businesses	business	NOUN
ftr-363	1213	17	have	have	VERB
ftr-363	1213	18	a	a	DET
ftr-363	1213	19	strong	strong	ADJ
ftr-363	1213	20	likelihood	likelihood	NOUN
ftr-363	1213	21	of	of	ADP
ftr-363	1213	22	failure	failure	NOUN
ftr-363	1213	23	,	,	PUNCT
ftr-363	1213	24	and	and	CCONJ
ftr-363	1213	25	which	which	PRON
ftr-363	1213	26	competing	compete	VERB
ftr-363	1213	27	businesses	business	NOUN
ftr-363	1213	28	have	have	AUX
ftr-363	1213	29	gained	gain	VERB
ftr-363	1213	30	an	an	DET
ftr-363	1213	31	improper	improper	ADJ
ftr-363	1213	32	competitive	competitive	ADJ
ftr-363	1213	33	advantage	advantage	NOUN
ftr-363	1213	34	.	.	PUNCT
ftr-363	1214	1	once	once	SCONJ
ftr-363	1214	2	this	this	DET
ftr-363	1214	3	information	information	NOUN
ftr-363	1214	4	becomes	become	VERB
ftr-363	1214	5	public	public	ADJ
ftr-363	1214	6	,	,	PUNCT
ftr-363	1214	7	those	those	DET
ftr-363	1214	8	entities	entity	NOUN
ftr-363	1214	9	failing	fail	VERB
ftr-363	1214	10	to	to	PART
ftr-363	1214	11	pay	pay	VERB
ftr-363	1214	12	over	over	ADP
ftr-363	1214	13	the	the	DET
ftr-363	1214	14	collected	collect	VERB
ftr-363	1214	15	taxes	taxis	NOUN
ftr-363	1214	16	should	should	AUX
ftr-363	1214	17	find	find	VERB
ftr-363	1214	18	a	a	DET
ftr-363	1214	19	non	non	ADJ
ftr-363	1214	20	-	-	ADJ
ftr-363	1214	21	receptive	receptive	ADJ
ftr-363	1214	22	public	public	NOUN
ftr-363	1214	23	just	just	ADV
ftr-363	1214	24	as	as	SCONJ
ftr-363	1214	25	public	public	ADJ
ftr-363	1214	26	officials	official	NOUN
ftr-363	1214	27	would	would	AUX
ftr-363	1214	28	find	find	VERB
ftr-363	1214	29	a	a	DET
ftr-363	1214	30	non	non	ADJ
ftr-363	1214	31	-	-	ADJ
ftr-363	1214	32	receptive	receptive	ADJ
ftr-363	1214	33	public	public	NOUN
ftr-363	1214	34	if	if	SCONJ
ftr-363	1214	35	they	they	PRON
ftr-363	1214	36	improperly	improperly	ADV
ftr-363	1214	37	handled	handle	VERB
ftr-363	1214	38	public	public	ADJ
ftr-363	1214	39	monies	monie	NOUN
ftr-363	1214	40	.	.	PUNCT
ftr-363	1215	1	the	the	DET
ftr-363	1215	2	pressure	pressure	NOUN
ftr-363	1215	3	caused	cause	VERB
ftr-363	1215	4	by	by	ADP
ftr-363	1215	5	this	this	DET
ftr-363	1215	6	situation	situation	NOUN
ftr-363	1215	7	should	should	AUX
ftr-363	1215	8	encourage	encourage	VERB
ftr-363	1215	9	entities	entity	NOUN
ftr-363	1215	10	to	to	PART
ftr-363	1215	11	properly	properly	ADV
ftr-363	1215	12	report	report	VERB
ftr-363	1215	13	and	and	CCONJ
ftr-363	1215	14	pay	pay	VERB
ftr-363	1215	15	collected	collect	VERB
ftr-363	1215	16	taxes	taxis	NOUN
ftr-363	1215	17	,	,	PUNCT
ftr-363	1215	18	thereby	thereby	ADV
ftr-363	1215	19	improving	improve	VERB
ftr-363	1215	20	compliance	compliance	NOUN
ftr-363	1215	21	in	in	ADP
ftr-363	1215	22	this	this	DET
ftr-363	1215	23	segment	segment	NOUN
ftr-363	1215	24	of	of	ADP
ftr-363	1215	25	the	the	DET
ftr-363	1215	26	tax	tax	NOUN
ftr-363	1215	27	gap	gap	NOUN
ftr-363	1215	28	.	.	PUNCT
ftr-363	1216	1	the	the	DET
ftr-363	1216	2	proposal	proposal	NOUN
ftr-363	1216	3	in	in	ADP
ftr-363	1216	4	this	this	DET
ftr-363	1216	5	article	article	NOUN
ftr-363	1216	6	to	to	PART
ftr-363	1216	7	disclose	disclose	VERB
ftr-363	1216	8	all	all	DET
ftr-363	1216	9	returns	return	NOUN
ftr-363	1216	10	reporting	report	VERB
ftr-363	1216	11	collected	collect	VERB
ftr-363	1216	12	taxes	taxis	NOUN
ftr-363	1216	13	under	under	ADP
ftr-363	1216	14	the	the	DET
ftr-363	1216	15	regime	regime	NOUN
ftr-363	1216	16	of	of	ADP
ftr-363	1216	17	section	section	NOUN
ftr-363	1216	18	6104	6104	NUM
ftr-363	1216	19	turns	turn	VERB
ftr-363	1216	20	on	on	ADP
ftr-363	1216	21	an	an	DET
ftr-363	1216	22	interpretation	interpretation	NOUN
ftr-363	1216	23	of	of	ADP
ftr-363	1216	24	disclosure	disclosure	NOUN
ftr-363	1216	25	policy	policy	NOUN
ftr-363	1216	26	that	that	PRON
ftr-363	1216	27	places	place	NOUN
ftr-363	1216	28	collected	collect	VERB
ftr-363	1216	29	taxes	taxis	NOUN
ftr-363	1216	30	into	into	ADP
ftr-363	1216	31	public	public	ADJ
ftr-363	1216	32	view	view	NOUN
ftr-363	1216	33	because	because	SCONJ
ftr-363	1216	34	of	of	ADP
ftr-363	1216	35	the	the	DET
ftr-363	1216	36	trust	trust	NOUN
ftr-363	1216	37	nature	nature	NOUN
ftr-363	1216	38	of	of	ADP
ftr-363	1216	39	these	these	DET
ftr-363	1216	40	returns.214	returns.214	INTJ
ftr-363	1216	41	it	it	PRON
ftr-363	1216	42	is	be	AUX
ftr-363	1216	43	possible	possible	ADJ
ftr-363	1216	44	to	to	PART
ftr-363	1216	45	approach	approach	VERB
ftr-363	1216	46	this	this	DET
ftr-363	1216	47	problem	problem	NOUN
ftr-363	1216	48	based	base	VERB
ftr-363	1216	49	on	on	ADP
ftr-363	1216	50	the	the	DET
ftr-363	1216	51	collection	collection	NOUN
ftr-363	1216	52	policy	policy	NOUN
ftr-363	1216	53	perspective	perspective	NOUN
ftr-363	1216	54	rather	rather	ADV
ftr-363	1216	55	than	than	ADP
ftr-363	1216	56	disclosure	disclosure	NOUN
ftr-363	1216	57	policy	policy	NOUN
ftr-363	1216	58	,	,	PUNCT
ftr-363	1216	59	by	by	ADP
ftr-363	1216	60	considering	consider	VERB
ftr-363	1216	61	possibilities	possibility	NOUN
ftr-363	1216	62	of	of	ADP
ftr-363	1216	63	increasing	increase	VERB
ftr-363	1216	64	transparency	transparency	NOUN
ftr-363	1216	65	without	without	ADP
ftr-363	1216	66	moving	move	VERB
ftr-363	1216	67	collected	collect	VERB
ftr-363	1216	68	tax	tax	NOUN
ftr-363	1216	69	returns	return	NOUN
ftr-363	1216	70	under	under	ADP
ftr-363	1216	71	section	section	NOUN
ftr-363	1216	72	6104	6104	NUM
ftr-363	1216	73	.	.	PUNCT
ftr-363	1217	1	one	one	NUM
ftr-363	1217	2	such	such	ADJ
ftr-363	1217	3	possibility	possibility	NOUN
ftr-363	1217	4	would	would	AUX
ftr-363	1217	5	be	be	AUX
ftr-363	1217	6	to	to	PART
ftr-363	1217	7	use	use	VERB
ftr-363	1217	8	tools	tool	NOUN
ftr-363	1217	9	essentially	essentially	ADV
ftr-363	1217	10	available	available	ADJ
ftr-363	1217	11	already	already	ADV
ftr-363	1217	12	under	under	ADP
ftr-363	1217	13	section	section	NOUN
ftr-363	1217	14	6103	6103	NUM
ftr-363	1217	15	,	,	PUNCT
ftr-363	1217	16	which	which	PRON
ftr-363	1217	17	would	would	AUX
ftr-363	1217	18	require	require	VERB
ftr-363	1217	19	minor	minor	ADJ
ftr-363	1217	20	changes	change	NOUN
ftr-363	1217	21	in	in	ADP
ftr-363	1217	22	that	that	DET
ftr-363	1217	23	statute	statute	NOUN
ftr-363	1217	24	to	to	ADP
ftr-363	1217	25	the	the	DET
ftr-363	1217	26	manner	manner	NOUN
ftr-363	1217	27	of	of	ADP
ftr-363	1217	28	publication	publication	NOUN
ftr-363	1217	29	of	of	ADP
ftr-363	1217	30	information	information	NOUN
ftr-363	1217	31	about	about	ADP
ftr-363	1217	32	taxpayers	taxpayer	NOUN
ftr-363	1217	33	who	who	PRON
ftr-363	1217	34	owe	owe	VERB
ftr-363	1217	35	collected	collect	VERB
ftr-363	1217	36	taxes	taxis	NOUN
ftr-363	1217	37	.	.	PUNCT
ftr-363	1218	1	this	this	DET
ftr-363	1218	2	article	article	NOUN
ftr-363	1218	3	does	do	AUX
ftr-363	1218	4	not	not	PART
ftr-363	1218	5	recommend	recommend	VERB
ftr-363	1218	6	the	the	DET
ftr-363	1218	7	collection	collection	NOUN
ftr-363	1218	8	policy	policy	NOUN
ftr-363	1218	9	approach	approach	NOUN
ftr-363	1218	10	but	but	CCONJ
ftr-363	1218	11	addresses	address	VERB
ftr-363	1218	12	it	it	PRON
ftr-363	1218	13	below	below	ADV
ftr-363	1218	14	as	as	ADP
ftr-363	1218	15	a	a	DET
ftr-363	1218	16	potential	potential	ADJ
ftr-363	1218	17	path	path	NOUN
ftr-363	1218	18	to	to	ADP
ftr-363	1218	19	213	213	NUM
ftr-363	1218	20	.	.	PUNCT
ftr-363	1219	1	see	see	VERB
ftr-363	1219	2	lipsig	lipsig	PROPN
ftr-363	1219	3	v.	v.	ADP
ftr-363	1219	4	united	united	PROPN
ftr-363	1219	5	states	states	PROPN
ftr-363	1219	6	,	,	PUNCT
ftr-363	1219	7	187	187	NUM
ftr-363	1219	8	f.	f.	PROPN
ftr-363	1219	9	supp	supp	PROPN
ftr-363	1219	10	.	.	PUNCT
ftr-363	1220	1	826	826	NUM
ftr-363	1220	2	.	.	PUNCT
ftr-363	1221	1	(	(	PUNCT
ftr-363	1221	2	e.d.n.y	e.d.n.y	PROPN
ftr-363	1221	3	.	.	PROPN
ftr-363	1221	4	1960	1960	NUM
ftr-363	1221	5	)	)	PUNCT
ftr-363	1221	6	;	;	PUNCT
ftr-363	1221	7	michael	michael	PROPN
ftr-363	1221	8	i.	i.	PROPN
ftr-363	1221	9	saltzman	saltzman	PROPN
ftr-363	1221	10	,	,	PUNCT
ftr-363	1221	11	irs	irs	PROPN
ftr-363	1221	12	practice	practice	NOUN
ftr-363	1221	13	and	and	CCONJ
ftr-363	1221	14	procedure	procedure	NOUN
ftr-363	1221	15	,	,	PUNCT
ftr-363	1221	16	¶	¶	NOUN
ftr-363	1221	17	17.09[4	17.09[4	NUM
ftr-363	1221	18	]	]	X
ftr-363	1221	19	(	(	PUNCT
ftr-363	1221	20	warren	warren	PROPN
ftr-363	1221	21	,	,	PUNCT
ftr-363	1221	22	gorham	gorham	PROPN
ftr-363	1221	23	&	&	CCONJ
ftr-363	1221	24	lamont	lamont	PROPN
ftr-363	1221	25	,	,	PUNCT
ftr-363	1221	26	2nd	2nd	PROPN
ftr-363	1221	27	ed	ed	NOUN
ftr-363	1221	28	.	.	PUNCT
ftr-363	1221	29	2002	2002	NUM
ftr-363	1221	30	)	)	PUNCT
ftr-363	1221	31	.	.	PUNCT
ftr-363	1222	1	214	214	NUM
ftr-363	1222	2	.	.	PUNCT
ftr-363	1223	1	publishing	publish	VERB
ftr-363	1223	2	all	all	DET
ftr-363	1223	3	returns	return	NOUN
ftr-363	1223	4	of	of	ADP
ftr-363	1223	5	collected	collect	VERB
ftr-363	1223	6	taxes	taxis	NOUN
ftr-363	1223	7	,	,	PUNCT
ftr-363	1223	8	as	as	SCONJ
ftr-363	1223	9	recommended	recommend	VERB
ftr-363	1223	10	in	in	ADP
ftr-363	1223	11	this	this	DET
ftr-363	1223	12	article	article	NOUN
ftr-363	1223	13	,	,	PUNCT
ftr-363	1223	14	does	do	AUX
ftr-363	1223	15	go	go	VERB
ftr-363	1223	16	further	far	ADV
ftr-363	1223	17	in	in	ADP
ftr-363	1223	18	disseminating	disseminate	VERB
ftr-363	1223	19	information	information	NOUN
ftr-363	1223	20	than	than	SCONJ
ftr-363	1223	21	allowed	allow	VERB
ftr-363	1223	22	under	under	ADP
ftr-363	1223	23	§	§	PROPN
ftr-363	1223	24	6103(k)(2	6103(k)(2	NOUN
ftr-363	1223	25	)	)	PUNCT
ftr-363	1223	26	.	.	PUNCT
ftr-363	1224	1	in	in	ADP
ftr-363	1224	2	some	some	DET
ftr-363	1224	3	ways	way	NOUN
ftr-363	1224	4	such	such	ADJ
ftr-363	1224	5	disclosure	disclosure	NOUN
ftr-363	1224	6	mirrors	mirror	VERB
ftr-363	1224	7	the	the	DET
ftr-363	1224	8	disclosure	disclosure	NOUN
ftr-363	1224	9	exception	exception	NOUN
ftr-363	1224	10	in	in	ADP
ftr-363	1224	11	§	§	PROPN
ftr-363	1224	12	6103(e)(1)(f	6103(e)(1)(f	NUM
ftr-363	1224	13	)	)	PUNCT
ftr-363	1224	14	which	which	PRON
ftr-363	1224	15	permits	permit	VERB
ftr-363	1224	16	disclosure	disclosure	NOUN
ftr-363	1224	17	of	of	ADP
ftr-363	1224	18	information	information	NOUN
ftr-363	1224	19	to	to	PART
ftr-363	1224	20	trust	trust	VERB
ftr-363	1224	21	beneficiaries	beneficiary	NOUN
ftr-363	1224	22	.	.	PUNCT
ftr-363	1225	1	here	here	ADV
ftr-363	1225	2	the	the	DET
ftr-363	1225	3	disclosure	disclosure	NOUN
ftr-363	1225	4	of	of	ADP
ftr-363	1225	5	information	information	NOUN
ftr-363	1225	6	benefits	benefit	VERB
ftr-363	1225	7	the	the	DET
ftr-363	1225	8	beneficiaries	beneficiary	NOUN
ftr-363	1225	9	of	of	ADP
ftr-363	1225	10	the	the	DET
ftr-363	1225	11	trust	trust	NOUN
ftr-363	1225	12	on	on	ADP
ftr-363	1225	13	collected	collect	VERB
ftr-363	1225	14	taxes	taxis	NOUN
ftr-363	1225	15	created	create	VERB
ftr-363	1225	16	under	under	ADP
ftr-363	1225	17	§	§	PROPN
ftr-363	1225	18	7501	7501	NUM
ftr-363	1225	19	.	.	PUNCT
ftr-363	1226	1	the	the	DET
ftr-363	1226	2	beneficiaries	beneficiary	NOUN
ftr-363	1226	3	are	be	AUX
ftr-363	1226	4	the	the	DET
ftr-363	1226	5	people	people	NOUN
ftr-363	1226	6	of	of	ADP
ftr-363	1226	7	the	the	DET
ftr-363	1226	8	united	united	PROPN
ftr-363	1226	9	states	states	PROPN
ftr-363	1226	10	.	.	PUNCT
ftr-363	1227	1	the	the	DET
ftr-363	1227	2	exception	exception	NOUN
ftr-363	1227	3	to	to	ADP
ftr-363	1227	4	disclosure	disclosure	NOUN
ftr-363	1227	5	concerning	concern	VERB
ftr-363	1227	6	the	the	DET
ftr-363	1227	7	nftl	nftl	NOUN
ftr-363	1227	8	is	be	AUX
ftr-363	1227	9	discussed	discuss	VERB
ftr-363	1227	10	in	in	ADP
ftr-363	1227	11	notes	note	NOUN
ftr-363	1227	12	141	141	NUM
ftr-363	1227	13	-	-	SYM
ftr-363	1227	14	48	48	NUM
ftr-363	1227	15	and	and	CCONJ
ftr-363	1227	16	accompanying	accompany	VERB
ftr-363	1227	17	text	text	NOUN
ftr-363	1227	18	.	.	PUNCT
ftr-363	1228	1	816	816	NUM
ftr-363	1228	2	florida	florida	PROPN
ftr-363	1228	3	tax	tax	PROPN
ftr-363	1228	4	review	review	NOUN
ftr-363	1228	5	[	[	X
ftr-363	1228	6	vol	vol	NOUN
ftr-363	1228	7	.	.	PUNCT
ftr-363	1228	8	10:10	10:10	NUM
ftr-363	1228	9	increased	increase	VERB
ftr-363	1228	10	compliance	compliance	NOUN
ftr-363	1228	11	with	with	ADP
ftr-363	1228	12	a	a	DET
ftr-363	1228	13	smaller	small	ADJ
ftr-363	1228	14	change	change	NOUN
ftr-363	1228	15	in	in	ADP
ftr-363	1228	16	the	the	DET
ftr-363	1228	17	approach	approach	NOUN
ftr-363	1228	18	to	to	ADP
ftr-363	1228	19	disclosure	disclosure	NOUN
ftr-363	1228	20	policy	policy	NOUN
ftr-363	1228	21	with	with	ADP
ftr-363	1228	22	respect	respect	NOUN
ftr-363	1228	23	to	to	ADP
ftr-363	1228	24	collected	collect	VERB
ftr-363	1228	25	taxes	taxis	NOUN
ftr-363	1228	26	.	.	PUNCT
ftr-363	1229	1	a.	a.	NOUN
ftr-363	1229	2	shaming	shame	VERB
ftr-363	1229	3	as	as	SCONJ
ftr-363	1229	4	discussed	discuss	VERB
ftr-363	1229	5	below	below	ADV
ftr-363	1229	6	,	,	PUNCT
ftr-363	1229	7	the	the	DET
ftr-363	1229	8	ability	ability	NOUN
ftr-363	1229	9	to	to	PART
ftr-363	1229	10	disclose	disclose	VERB
ftr-363	1229	11	information	information	NOUN
ftr-363	1229	12	concerning	concern	VERB
ftr-363	1229	13	unpaid	unpaid	ADJ
ftr-363	1229	14	collected	collect	VERB
ftr-363	1229	15	taxes	taxis	NOUN
ftr-363	1229	16	already	already	ADV
ftr-363	1229	17	exists	exist	VERB
ftr-363	1229	18	in	in	ADP
ftr-363	1229	19	almost	almost	ADV
ftr-363	1229	20	all	all	PRON
ftr-363	1229	21	instances.215	instances.215	VERB
ftr-363	1229	22	once	once	ADV
ftr-363	1229	23	the	the	DET
ftr-363	1229	24	irs	irs	PROPN
ftr-363	1229	25	files	file	VERB
ftr-363	1229	26	an	an	DET
ftr-363	1229	27	nftl	nftl	NOUN
ftr-363	1229	28	,	,	PUNCT
ftr-363	1229	29	the	the	DET
ftr-363	1229	30	taxpayer	taxpayer	NOUN
ftr-363	1229	31	’s	’s	PART
ftr-363	1229	32	liability	liability	NOUN
ftr-363	1229	33	for	for	ADP
ftr-363	1229	34	collected	collect	VERB
ftr-363	1229	35	taxes	taxis	NOUN
ftr-363	1229	36	(	(	PUNCT
ftr-363	1229	37	or	or	CCONJ
ftr-363	1229	38	at	at	ADP
ftr-363	1229	39	least	least	ADJ
ftr-363	1229	40	for	for	SCONJ
ftr-363	1229	41	liabilities	liability	NOUN
ftr-363	1229	42	on	on	ADP
ftr-363	1229	43	returns	return	NOUN
ftr-363	1229	44	on	on	ADP
ftr-363	1229	45	which	which	PRON
ftr-363	1229	46	collected	collect	VERB
ftr-363	1229	47	taxes	taxis	NOUN
ftr-363	1229	48	are	be	AUX
ftr-363	1229	49	reported	report	VERB
ftr-363	1229	50	)	)	PUNCT
ftr-363	1229	51	becomes	become	VERB
ftr-363	1229	52	a	a	DET
ftr-363	1229	53	matter	matter	NOUN
ftr-363	1229	54	of	of	ADP
ftr-363	1229	55	public	public	ADJ
ftr-363	1229	56	record	record	NOUN
ftr-363	1229	57	.	.	PUNCT
ftr-363	1230	1	this	this	DET
ftr-363	1230	2	public	public	ADJ
ftr-363	1230	3	record	record	NOUN
ftr-363	1230	4	will	will	AUX
ftr-363	1230	5	be	be	AUX
ftr-363	1230	6	quickly	quickly	ADV
ftr-363	1230	7	found	find	VERB
ftr-363	1230	8	by	by	ADP
ftr-363	1230	9	credit	credit	NOUN
ftr-363	1230	10	reporting	reporting	NOUN
ftr-363	1230	11	agencies	agency	NOUN
ftr-363	1230	12	and	and	CCONJ
ftr-363	1230	13	others	other	NOUN
ftr-363	1230	14	tracking	track	VERB
ftr-363	1230	15	the	the	DET
ftr-363	1230	16	filing	filing	NOUN
ftr-363	1230	17	of	of	ADP
ftr-363	1230	18	the	the	DET
ftr-363	1230	19	federal	federal	ADJ
ftr-363	1230	20	tax	tax	NOUN
ftr-363	1230	21	lien.216	lien.216	ADP
ftr-363	1230	22	disclosure	disclosure	NOUN
ftr-363	1230	23	of	of	ADP
ftr-363	1230	24	this	this	DET
ftr-363	1230	25	information	information	NOUN
ftr-363	1230	26	is	be	AUX
ftr-363	1230	27	currently	currently	ADV
ftr-363	1230	28	permitted	permit	VERB
ftr-363	1230	29	under	under	ADP
ftr-363	1230	30	section	section	NOUN
ftr-363	1230	31	6103(k)(2	6103(k)(2	ADV
ftr-363	1230	32	)	)	PUNCT
ftr-363	1230	33	.	.	PUNCT
ftr-363	1231	1	this	this	DET
ftr-363	1231	2	information	information	NOUN
ftr-363	1231	3	goes	go	VERB
ftr-363	1231	4	to	to	ADP
ftr-363	1231	5	the	the	DET
ftr-363	1231	6	county	county	NOUN
ftr-363	1231	7	clerk	clerk	NOUN
ftr-363	1231	8	’s	’s	PART
ftr-363	1231	9	office	office	NOUN
ftr-363	1231	10	where	where	SCONJ
ftr-363	1231	11	the	the	DET
ftr-363	1231	12	taxpayer	taxpayer	NOUN
ftr-363	1231	13	resides	reside	VERB
ftr-363	1231	14	or	or	CCONJ
ftr-363	1231	15	where	where	SCONJ
ftr-363	1231	16	the	the	DET
ftr-363	1231	17	taxpayer	taxpayer	NOUN
ftr-363	1231	18	has	have	AUX
ftr-363	1231	19	property.217	property.217	VERB
ftr-363	1231	20	if	if	SCONJ
ftr-363	1231	21	the	the	DET
ftr-363	1231	22	taxpayer	taxpayer	NOUN
ftr-363	1231	23	is	be	AUX
ftr-363	1231	24	a	a	DET
ftr-363	1231	25	corporation	corporation	NOUN
ftr-363	1231	26	or	or	CCONJ
ftr-363	1231	27	partnership	partnership	NOUN
ftr-363	1231	28	,	,	PUNCT
ftr-363	1231	29	the	the	DET
ftr-363	1231	30	nftl	nftl	NOUN
ftr-363	1231	31	is	be	AUX
ftr-363	1231	32	filed	file	VERB
ftr-363	1231	33	as	as	SCONJ
ftr-363	1231	34	designated	designate	VERB
ftr-363	1231	35	by	by	ADP
ftr-363	1231	36	the	the	DET
ftr-363	1231	37	state	state	NOUN
ftr-363	1231	38	where	where	SCONJ
ftr-363	1231	39	the	the	DET
ftr-363	1231	40	entity	entity	NOUN
ftr-363	1231	41	’s	’s	PART
ftr-363	1231	42	principal	principal	ADJ
ftr-363	1231	43	executive	executive	ADJ
ftr-363	1231	44	office	office	NOUN
ftr-363	1231	45	is	be	AUX
ftr-363	1231	46	located.218	located.218	ADJ
ftr-363	1231	47	given	give	VERB
ftr-363	1231	48	that	that	SCONJ
ftr-363	1231	49	the	the	DET
ftr-363	1231	50	information	information	NOUN
ftr-363	1231	51	of	of	ADP
ftr-363	1231	52	an	an	DET
ftr-363	1231	53	unpaid	unpaid	ADJ
ftr-363	1231	54	collected	collect	VERB
ftr-363	1231	55	tax	tax	NOUN
ftr-363	1231	56	can	can	AUX
ftr-363	1231	57	become	become	VERB
ftr-363	1231	58	public	public	ADJ
ftr-363	1231	59	through	through	ADP
ftr-363	1231	60	the	the	DET
ftr-363	1231	61	filing	filing	NOUN
ftr-363	1231	62	of	of	ADP
ftr-363	1231	63	an	an	DET
ftr-363	1231	64	nftl	nftl	NOUN
ftr-363	1231	65	as	as	ADV
ftr-363	1231	66	soon	soon	ADV
ftr-363	1231	67	as	as	ADP
ftr-363	1231	68	ten	ten	NUM
ftr-363	1231	69	days	day	NOUN
ftr-363	1231	70	after	after	ADP
ftr-363	1231	71	the	the	DET
ftr-363	1231	72	assessment	assessment	NOUN
ftr-363	1231	73	215	215	NUM
ftr-363	1231	74	.	.	PUNCT
ftr-363	1232	1	collected	collect	VERB
ftr-363	1232	2	taxes	taxis	NOUN
ftr-363	1232	3	fall	fall	VERB
ftr-363	1232	4	outside	outside	ADP
ftr-363	1232	5	the	the	DET
ftr-363	1232	6	deficiency	deficiency	NOUN
ftr-363	1232	7	tax	tax	NOUN
ftr-363	1232	8	procedure	procedure	NOUN
ftr-363	1232	9	of	of	ADP
ftr-363	1232	10	§	§	PROPN
ftr-363	1232	11	6213	6213	NUM
ftr-363	1232	12	.	.	PUNCT
ftr-363	1233	1	when	when	SCONJ
ftr-363	1233	2	collected	collect	VERB
ftr-363	1233	3	taxes	taxis	NOUN
ftr-363	1233	4	go	go	VERB
ftr-363	1233	5	unpaid	unpaid	ADJ
ftr-363	1233	6	,	,	PUNCT
ftr-363	1233	7	the	the	DET
ftr-363	1233	8	irs	irs	PROPN
ftr-363	1233	9	can	can	AUX
ftr-363	1233	10	,	,	PUNCT
ftr-363	1233	11	if	if	SCONJ
ftr-363	1233	12	it	it	PRON
ftr-363	1233	13	has	have	AUX
ftr-363	1233	14	not	not	PART
ftr-363	1233	15	already	already	ADV
ftr-363	1233	16	done	do	VERB
ftr-363	1233	17	so	so	ADV
ftr-363	1233	18	based	base	VERB
ftr-363	1233	19	on	on	ADP
ftr-363	1233	20	a	a	DET
ftr-363	1233	21	return	return	NOUN
ftr-363	1233	22	with	with	ADP
ftr-363	1233	23	insufficient	insufficient	ADJ
ftr-363	1233	24	remittance	remittance	NOUN
ftr-363	1233	25	,	,	PUNCT
ftr-363	1233	26	assess	assess	VERB
ftr-363	1233	27	the	the	DET
ftr-363	1233	28	taxes	taxis	NOUN
ftr-363	1233	29	due	due	ADJ
ftr-363	1233	30	on	on	ADP
ftr-363	1233	31	the	the	DET
ftr-363	1233	32	collected	collect	VERB
ftr-363	1233	33	tax	tax	NOUN
ftr-363	1233	34	return	return	NOUN
ftr-363	1233	35	and	and	CCONJ
ftr-363	1233	36	almost	almost	ADV
ftr-363	1233	37	immediately	immediately	ADV
ftr-363	1233	38	begin	begin	VERB
ftr-363	1233	39	collection	collection	NOUN
ftr-363	1233	40	.	.	PUNCT
ftr-363	1234	1	because	because	SCONJ
ftr-363	1234	2	these	these	DET
ftr-363	1234	3	taxes	taxis	NOUN
ftr-363	1234	4	can	can	AUX
ftr-363	1234	5	go	go	VERB
ftr-363	1234	6	immediately	immediately	ADV
ftr-363	1234	7	or	or	CCONJ
ftr-363	1234	8	almost	almost	ADV
ftr-363	1234	9	immediately	immediately	ADV
ftr-363	1234	10	into	into	ADP
ftr-363	1234	11	the	the	DET
ftr-363	1234	12	collection	collection	NOUN
ftr-363	1234	13	stream	stream	NOUN
ftr-363	1234	14	,	,	PUNCT
ftr-363	1234	15	the	the	DET
ftr-363	1234	16	federal	federal	ADJ
ftr-363	1234	17	tax	tax	NOUN
ftr-363	1234	18	lien	lien	NOUN
ftr-363	1234	19	exists	exist	VERB
ftr-363	1234	20	once	once	SCONJ
ftr-363	1234	21	the	the	DET
ftr-363	1234	22	liability	liability	NOUN
ftr-363	1234	23	goes	go	VERB
ftr-363	1234	24	unpaid	unpaid	VERB
ftr-363	1234	25	.	.	PUNCT
ftr-363	1235	1	the	the	DET
ftr-363	1235	2	existence	existence	NOUN
ftr-363	1235	3	of	of	ADP
ftr-363	1235	4	the	the	DET
ftr-363	1235	5	federal	federal	ADJ
ftr-363	1235	6	tax	tax	NOUN
ftr-363	1235	7	lien	lien	NOUN
ftr-363	1235	8	occurs	occur	VERB
ftr-363	1235	9	when	when	SCONJ
ftr-363	1235	10	a	a	DET
ftr-363	1235	11	federal	federal	ADJ
ftr-363	1235	12	tax	tax	NOUN
ftr-363	1235	13	assessment	assessment	NOUN
ftr-363	1235	14	has	have	AUX
ftr-363	1235	15	taken	take	VERB
ftr-363	1235	16	place	place	NOUN
ftr-363	1235	17	,	,	PUNCT
ftr-363	1235	18	followed	follow	VERB
ftr-363	1235	19	by	by	ADP
ftr-363	1235	20	notice	notice	NOUN
ftr-363	1235	21	and	and	CCONJ
ftr-363	1235	22	demand	demand	NOUN
ftr-363	1235	23	pursuant	pursuant	ADJ
ftr-363	1235	24	to	to	ADP
ftr-363	1235	25	§	§	PROPN
ftr-363	1235	26	6303	6303	NUM
ftr-363	1235	27	,	,	PUNCT
ftr-363	1235	28	followed	follow	VERB
ftr-363	1235	29	by	by	ADP
ftr-363	1235	30	ten	ten	NUM
ftr-363	1235	31	days	day	NOUN
ftr-363	1235	32	(	(	PUNCT
ftr-363	1235	33	the	the	DET
ftr-363	1235	34	usual	usual	ADJ
ftr-363	1235	35	period	period	NOUN
ftr-363	1235	36	the	the	DET
ftr-363	1235	37	irs	irs	PROPN
ftr-363	1235	38	gives	give	VERB
ftr-363	1235	39	taxpayers	taxpayer	NOUN
ftr-363	1235	40	to	to	PART
ftr-363	1235	41	pay	pay	VERB
ftr-363	1235	42	as	as	ADP
ftr-363	1235	43	a	a	DET
ftr-363	1235	44	policy	policy	NOUN
ftr-363	1235	45	matter	matter	NOUN
ftr-363	1235	46	)	)	PUNCT
ftr-363	1235	47	in	in	ADP
ftr-363	1235	48	which	which	PRON
ftr-363	1235	49	the	the	DET
ftr-363	1235	50	taxes	taxis	NOUN
ftr-363	1235	51	remain	remain	VERB
ftr-363	1235	52	unpaid	unpaid	ADJ
ftr-363	1235	53	.	.	PUNCT
ftr-363	1236	1	if	if	SCONJ
ftr-363	1236	2	this	this	DET
ftr-363	1236	3	sequence	sequence	NOUN
ftr-363	1236	4	occurs	occur	VERB
ftr-363	1236	5	,	,	PUNCT
ftr-363	1236	6	a	a	DET
ftr-363	1236	7	federal	federal	ADJ
ftr-363	1236	8	tax	tax	NOUN
ftr-363	1236	9	lien	lien	NOUN
ftr-363	1236	10	exists	exist	VERB
ftr-363	1236	11	as	as	SCONJ
ftr-363	1236	12	described	describe	VERB
ftr-363	1236	13	in	in	ADP
ftr-363	1236	14	§	§	PROPN
ftr-363	1236	15	§	§	PROPN
ftr-363	1236	16	6321	6321	NUM
ftr-363	1236	17	and	and	CCONJ
ftr-363	1236	18	6322	6322	NUM
ftr-363	1236	19	.	.	PUNCT
ftr-363	1237	1	if	if	SCONJ
ftr-363	1237	2	a	a	DET
ftr-363	1237	3	federal	federal	ADJ
ftr-363	1237	4	tax	tax	NOUN
ftr-363	1237	5	lien	lien	NOUN
ftr-363	1237	6	exists	exist	VERB
ftr-363	1237	7	,	,	PUNCT
ftr-363	1237	8	then	then	ADV
ftr-363	1237	9	the	the	DET
ftr-363	1237	10	irs	irs	PROPN
ftr-363	1237	11	can	can	AUX
ftr-363	1237	12	make	make	VERB
ftr-363	1237	13	the	the	DET
ftr-363	1237	14	liability	liability	NOUN
ftr-363	1237	15	public	public	ADJ
ftr-363	1237	16	when	when	SCONJ
ftr-363	1237	17	it	it	PRON
ftr-363	1237	18	wants	want	VERB
ftr-363	1237	19	by	by	ADP
ftr-363	1237	20	filing	file	VERB
ftr-363	1237	21	an	an	DET
ftr-363	1237	22	nftl	nftl	NOUN
ftr-363	1237	23	pursuant	pursuant	NOUN
ftr-363	1237	24	to	to	ADP
ftr-363	1237	25	§	§	PROPN
ftr-363	1237	26	6323(f	6323(f	NOUN
ftr-363	1237	27	)	)	PUNCT
ftr-363	1237	28	.	.	PUNCT
ftr-363	1238	1	the	the	DET
ftr-363	1238	2	publication	publication	NOUN
ftr-363	1238	3	of	of	ADP
ftr-363	1238	4	the	the	DET
ftr-363	1238	5	liability	liability	NOUN
ftr-363	1238	6	to	to	ADP
ftr-363	1238	7	the	the	DET
ftr-363	1238	8	world	world	NOUN
ftr-363	1238	9	through	through	ADP
ftr-363	1238	10	the	the	DET
ftr-363	1238	11	nftl	nftl	NOUN
ftr-363	1238	12	represents	represent	VERB
ftr-363	1238	13	one	one	NUM
ftr-363	1238	14	of	of	ADP
ftr-363	1238	15	the	the	DET
ftr-363	1238	16	many	many	ADJ
ftr-363	1238	17	exceptions	exception	NOUN
ftr-363	1238	18	promulgated	promulgate	VERB
ftr-363	1238	19	in	in	ADP
ftr-363	1238	20	§	§	PROPN
ftr-363	1238	21	6103	6103	NUM
ftr-363	1238	22	.	.	PUNCT
ftr-363	1239	1	see	see	VERB
ftr-363	1239	2	irc	irc	PROPN
ftr-363	1239	3	§	§	NOUN
ftr-363	1239	4	6103(k)(2	6103(k)(2	ADJ
ftr-363	1239	5	)	)	PUNCT
ftr-363	1239	6	.	.	PUNCT
ftr-363	1240	1	since	since	SCONJ
ftr-363	1240	2	the	the	DET
ftr-363	1240	3	collected	collected	ADJ
ftr-363	1240	4	tax	tax	NOUN
ftr-363	1240	5	liabilities	liability	NOUN
ftr-363	1240	6	in	in	ADP
ftr-363	1240	7	almost	almost	ADV
ftr-363	1240	8	all	all	PRON
ftr-363	1240	9	instances	instance	NOUN
ftr-363	1240	10	fit	fit	VERB
ftr-363	1240	11	this	this	DET
ftr-363	1240	12	disclosure	disclosure	NOUN
ftr-363	1240	13	exception	exception	NOUN
ftr-363	1240	14	,	,	PUNCT
ftr-363	1240	15	publishing	publish	VERB
ftr-363	1240	16	these	these	DET
ftr-363	1240	17	liabilities	liability	NOUN
ftr-363	1240	18	presents	present	VERB
ftr-363	1240	19	few	few	ADJ
ftr-363	1240	20	hurdles	hurdle	NOUN
ftr-363	1240	21	from	from	ADP
ftr-363	1240	22	a	a	DET
ftr-363	1240	23	disclosure	disclosure	NOUN
ftr-363	1240	24	perspective	perspective	NOUN
ftr-363	1240	25	if	if	SCONJ
ftr-363	1240	26	a	a	DET
ftr-363	1240	27	liability	liability	NOUN
ftr-363	1240	28	exists	exist	VERB
ftr-363	1240	29	.	.	PUNCT
ftr-363	1241	1	216	216	NUM
ftr-363	1241	2	.	.	PUNCT
ftr-363	1241	3	based	base	VERB
ftr-363	1241	4	on	on	ADP
ftr-363	1241	5	correspondence	correspondence	NOUN
ftr-363	1241	6	to	to	ADP
ftr-363	1241	7	clients	client	NOUN
ftr-363	1241	8	of	of	ADP
ftr-363	1241	9	the	the	DET
ftr-363	1241	10	villanova	villanova	PROPN
ftr-363	1241	11	federal	federal	PROPN
ftr-363	1241	12	tax	tax	NOUN
ftr-363	1241	13	clinic	clinic	NOUN
ftr-363	1241	14	for	for	ADP
ftr-363	1241	15	whom	whom	PRON
ftr-363	1241	16	federal	federal	ADJ
ftr-363	1241	17	tax	tax	NOUN
ftr-363	1241	18	liens	lien	NOUN
ftr-363	1241	19	are	be	AUX
ftr-363	1241	20	filed	file	VERB
ftr-363	1241	21	,	,	PUNCT
ftr-363	1241	22	a	a	DET
ftr-363	1241	23	number	number	NOUN
ftr-363	1241	24	of	of	ADP
ftr-363	1241	25	business	business	NOUN
ftr-363	1241	26	organizations	organization	NOUN
ftr-363	1241	27	track	track	VERB
ftr-363	1241	28	federal	federal	ADJ
ftr-363	1241	29	tax	tax	NOUN
ftr-363	1241	30	lien	lien	NOUN
ftr-363	1241	31	filings	filing	NOUN
ftr-363	1241	32	in	in	ADP
ftr-363	1241	33	order	order	NOUN
ftr-363	1241	34	to	to	PART
ftr-363	1241	35	offer	offer	VERB
ftr-363	1241	36	taxpayers	taxpayer	NOUN
ftr-363	1241	37	assistance	assistance	NOUN
ftr-363	1241	38	in	in	ADP
ftr-363	1241	39	working	work	VERB
ftr-363	1241	40	out	out	ADP
ftr-363	1241	41	their	their	PRON
ftr-363	1241	42	debts	debt	NOUN
ftr-363	1241	43	with	with	ADP
ftr-363	1241	44	the	the	DET
ftr-363	1241	45	irs	irs	PROPN
ftr-363	1241	46	.	.	PUNCT
ftr-363	1242	1	217	217	NUM
ftr-363	1242	2	.	.	PUNCT
ftr-363	1243	1	irc	irc	PROPN
ftr-363	1243	2	§	§	PROPN
ftr-363	1243	3	6323(f)(1)(a	6323(f)(1)(a	NUM
ftr-363	1243	4	)	)	PUNCT
ftr-363	1243	5	.	.	PUNCT
ftr-363	1244	1	218	218	NUM
ftr-363	1244	2	.	.	PUNCT
ftr-363	1245	1	irc	irc	PROPN
ftr-363	1245	2	§	§	PROPN
ftr-363	1245	3	6323(f)(1)(a	6323(f)(1)(a	NUM
ftr-363	1245	4	)	)	PUNCT
ftr-363	1245	5	;	;	PUNCT
ftr-363	1245	6	i.r.m	i.r.m	PROPN
ftr-363	1245	7	.	.	PUNCT
ftr-363	1246	1	5.12.2.8	5.12.2.8	NUM
ftr-363	1246	2	,	,	PUNCT
ftr-363	1246	3	available	available	ADJ
ftr-363	1246	4	at	at	ADP
ftr-363	1246	5	http://www.irs.gov	http://www.irs.gov	NOUN
ftr-363	1246	6	/irm	/irm	PROPN
ftr-363	1246	7	/	/	SYM
ftr-363	1246	8	part5	part5	NOUN
ftr-363	1246	9	/	/	SYM
ftr-363	1246	10	irm_05	irm_05	PROPN
ftr-363	1246	11	-	-	PUNCT
ftr-363	1246	12	012	012	NUM
ftr-363	1246	13	-	-	NUM
ftr-363	1246	14	002.html	002.html	NUM
ftr-363	1246	15	(	(	PUNCT
ftr-363	1246	16	last	last	ADV
ftr-363	1246	17	visited	visit	VERB
ftr-363	1246	18	oct	oct	PROPN
ftr-363	1246	19	.	.	PROPN
ftr-363	1246	20	12	12	NUM
ftr-363	1246	21	,	,	PUNCT
ftr-363	1246	22	2010	2010	NUM
ftr-363	1246	23	)	)	PUNCT
ftr-363	1246	24	(	(	PUNCT
ftr-363	1246	25	“	"	PUNCT
ftr-363	1246	26	the	the	DET
ftr-363	1246	27	principal	principal	ADJ
ftr-363	1246	28	executive	executive	ADJ
ftr-363	1246	29	office	office	NOUN
ftr-363	1246	30	is	be	AUX
ftr-363	1246	31	deemed	deem	VERB
ftr-363	1246	32	to	to	PART
ftr-363	1246	33	be	be	AUX
ftr-363	1246	34	the	the	DET
ftr-363	1246	35	residence	residence	NOUN
ftr-363	1246	36	of	of	ADP
ftr-363	1246	37	the	the	DET
ftr-363	1246	38	corporation	corporation	NOUN
ftr-363	1246	39	or	or	CCONJ
ftr-363	1246	40	partnership	partnership	NOUN
ftr-363	1246	41	.	.	PUNCT
ftr-363	1247	1	it	it	PRON
ftr-363	1247	2	is	be	AUX
ftr-363	1247	3	the	the	DET
ftr-363	1247	4	place	place	NOUN
ftr-363	1247	5	where	where	SCONJ
ftr-363	1247	6	the	the	DET
ftr-363	1247	7	major	major	ADJ
ftr-363	1247	8	management	management	NOUN
ftr-363	1247	9	decisions	decision	NOUN
ftr-363	1247	10	are	be	AUX
ftr-363	1247	11	made	make	VERB
ftr-363	1247	12	.	.	PUNCT
ftr-363	1248	1	do	do	AUX
ftr-363	1248	2	not	not	PART
ftr-363	1248	3	confuse	confuse	VERB
ftr-363	1248	4	the	the	DET
ftr-363	1248	5	principal	principal	ADJ
ftr-363	1248	6	executive	executive	ADJ
ftr-363	1248	7	office	office	NOUN
ftr-363	1248	8	with	with	ADP
ftr-363	1248	9	the	the	DET
ftr-363	1248	10	principal	principal	ADJ
ftr-363	1248	11	place	place	NOUN
ftr-363	1248	12	of	of	ADP
ftr-363	1248	13	business	business	NOUN
ftr-363	1248	14	.	.	PUNCT
ftr-363	1248	15	”	"	PUNCT
ftr-363	1249	1	)	)	PUNCT
ftr-363	1249	2	2011	2011	NUM
ftr-363	1249	3	]	]	PUNCT
ftr-363	1250	1	transparency	transparency	NOUN
ftr-363	1250	2	in	in	ADP
ftr-363	1250	3	private	private	ADJ
ftr-363	1250	4	collection	collection	NOUN
ftr-363	1250	5	of	of	ADP
ftr-363	1250	6	federal	federal	ADJ
ftr-363	1250	7	taxes	taxis	NOUN
ftr-363	1250	8	817	817	NUM
ftr-363	1250	9	of	of	ADP
ftr-363	1250	10	the	the	DET
ftr-363	1250	11	tax,219	tax,219	ADJ
ftr-363	1250	12	the	the	DET
ftr-363	1250	13	next	next	ADJ
ftr-363	1250	14	collection	collection	NOUN
ftr-363	1250	15	policy	policy	NOUN
ftr-363	1250	16	question	question	NOUN
ftr-363	1250	17	is	be	AUX
ftr-363	1250	18	whether	whether	SCONJ
ftr-363	1250	19	a	a	DET
ftr-363	1250	20	more	more	ADV
ftr-363	1250	21	public	public	ADJ
ftr-363	1250	22	pronunciation	pronunciation	NOUN
ftr-363	1250	23	of	of	ADP
ftr-363	1250	24	the	the	DET
ftr-363	1250	25	liability	liability	NOUN
ftr-363	1250	26	should	should	AUX
ftr-363	1250	27	occur	occur	VERB
ftr-363	1250	28	in	in	ADP
ftr-363	1250	29	order	order	NOUN
ftr-363	1250	30	to	to	PART
ftr-363	1250	31	more	more	ADV
ftr-363	1250	32	effectively	effectively	ADV
ftr-363	1250	33	convince	convince	VERB
ftr-363	1250	34	taxpayers	taxpayer	NOUN
ftr-363	1250	35	with	with	ADP
ftr-363	1250	36	unpaid	unpaid	ADJ
ftr-363	1250	37	collected	collect	VERB
ftr-363	1250	38	taxes	taxis	NOUN
ftr-363	1250	39	(	(	PUNCT
ftr-363	1250	40	or	or	CCONJ
ftr-363	1250	41	potentially	potentially	ADV
ftr-363	1250	42	any	any	DET
ftr-363	1250	43	unpaid	unpaid	ADJ
ftr-363	1250	44	taxes	taxis	NOUN
ftr-363	1250	45	)	)	PUNCT
ftr-363	1250	46	to	to	PART
ftr-363	1250	47	quickly	quickly	ADV
ftr-363	1250	48	satisfy	satisfy	VERB
ftr-363	1250	49	the	the	DET
ftr-363	1250	50	obligation	obligation	NOUN
ftr-363	1250	51	.	.	PUNCT
ftr-363	1251	1	starting	start	VERB
ftr-363	1251	2	in	in	ADP
ftr-363	1251	3	the	the	DET
ftr-363	1251	4	late	late	ADJ
ftr-363	1251	5	1990s	1990	NOUN
ftr-363	1251	6	and	and	CCONJ
ftr-363	1251	7	continuing	continue	VERB
ftr-363	1251	8	as	as	ADP
ftr-363	1251	9	an	an	DET
ftr-363	1251	10	increasing	increase	VERB
ftr-363	1251	11	trend	trend	NOUN
ftr-363	1251	12	,	,	PUNCT
ftr-363	1251	13	states	state	NOUN
ftr-363	1251	14	have	have	AUX
ftr-363	1251	15	turned	turn	VERB
ftr-363	1251	16	to	to	PART
ftr-363	1251	17	further	far	ADV
ftr-363	1251	18	publicity.220	publicity.220	VERB
ftr-363	1251	19	in	in	ADP
ftr-363	1251	20	a	a	DET
ftr-363	1251	21	tight	tight	ADJ
ftr-363	1251	22	market	market	NOUN
ftr-363	1251	23	,	,	PUNCT
ftr-363	1251	24	one	one	NUM
ftr-363	1251	25	business	business	NOUN
ftr-363	1251	26	may	may	AUX
ftr-363	1251	27	be	be	AUX
ftr-363	1251	28	able	able	ADJ
ftr-363	1251	29	to	to	PART
ftr-363	1251	30	hold	hold	VERB
ftr-363	1251	31	a	a	DET
ftr-363	1251	32	business	business	NOUN
ftr-363	1251	33	advantage	advantage	NOUN
ftr-363	1251	34	over	over	ADP
ftr-363	1251	35	its	its	PRON
ftr-363	1251	36	competitors	competitor	NOUN
ftr-363	1251	37	if	if	SCONJ
ftr-363	1251	38	it	it	PRON
ftr-363	1251	39	avoids	avoid	VERB
ftr-363	1251	40	paying	pay	VERB
ftr-363	1251	41	to	to	ADP
ftr-363	1251	42	the	the	DET
ftr-363	1251	43	irs	irs	PROPN
ftr-363	1251	44	the	the	DET
ftr-363	1251	45	taxes	taxis	NOUN
ftr-363	1251	46	collected	collect	VERB
ftr-363	1251	47	from	from	ADP
ftr-363	1251	48	or	or	CCONJ
ftr-363	1251	49	on	on	ADP
ftr-363	1251	50	behalf	behalf	NOUN
ftr-363	1251	51	of	of	ADP
ftr-363	1251	52	others	other	NOUN
ftr-363	1251	53	.	.	PUNCT
ftr-363	1252	1	publicizing	publicize	VERB
ftr-363	1252	2	the	the	DET
ftr-363	1252	3	names	name	NOUN
ftr-363	1252	4	of	of	ADP
ftr-363	1252	5	entities	entity	NOUN
ftr-363	1252	6	that	that	PRON
ftr-363	1252	7	fail	fail	VERB
ftr-363	1252	8	to	to	PART
ftr-363	1252	9	pay	pay	VERB
ftr-363	1252	10	these	these	DET
ftr-363	1252	11	taxes	taxis	NOUN
ftr-363	1252	12	could	could	AUX
ftr-363	1252	13	potentially	potentially	ADV
ftr-363	1252	14	serve	serve	VERB
ftr-363	1252	15	to	to	PART
ftr-363	1252	16	level	level	VERB
ftr-363	1252	17	the	the	DET
ftr-363	1252	18	playing	play	VERB
ftr-363	1252	19	field	field	NOUN
ftr-363	1252	20	in	in	ADP
ftr-363	1252	21	such	such	ADJ
ftr-363	1252	22	business	business	NOUN
ftr-363	1252	23	areas	area	NOUN
ftr-363	1252	24	.	.	PUNCT
ftr-363	1253	1	a	a	DET
ftr-363	1253	2	business	business	NOUN
ftr-363	1253	3	advantage	advantage	NOUN
ftr-363	1253	4	obtained	obtain	VERB
ftr-363	1253	5	in	in	ADP
ftr-363	1253	6	this	this	DET
ftr-363	1253	7	manner	manner	NOUN
ftr-363	1253	8	should	should	AUX
ftr-363	1253	9	instead	instead	ADV
ftr-363	1253	10	become	become	VERB
ftr-363	1253	11	a	a	DET
ftr-363	1253	12	business	business	NOUN
ftr-363	1253	13	liability	liability	NOUN
ftr-363	1253	14	if	if	SCONJ
ftr-363	1253	15	competitors	competitor	NOUN
ftr-363	1253	16	have	have	VERB
ftr-363	1253	17	knowledge	knowledge	NOUN
ftr-363	1253	18	of	of	ADP
ftr-363	1253	19	the	the	DET
ftr-363	1253	20	situation	situation	NOUN
ftr-363	1253	21	and	and	CCONJ
ftr-363	1253	22	can	can	AUX
ftr-363	1253	23	use	use	VERB
ftr-363	1253	24	it	it	PRON
ftr-363	1253	25	in	in	ADP
ftr-363	1253	26	the	the	DET
ftr-363	1253	27	marketplace	marketplace	NOUN
ftr-363	1253	28	.	.	PUNCT
ftr-363	1254	1	much	much	ADJ
ftr-363	1254	2	of	of	ADP
ftr-363	1254	3	the	the	DET
ftr-363	1254	4	literature	literature	NOUN
ftr-363	1254	5	in	in	ADP
ftr-363	1254	6	this	this	DET
ftr-363	1254	7	area	area	NOUN
ftr-363	1254	8	characterizes	characterize	VERB
ftr-363	1254	9	this	this	DET
ftr-363	1254	10	type	type	NOUN
ftr-363	1254	11	of	of	ADP
ftr-363	1254	12	disclosure	disclosure	NOUN
ftr-363	1254	13	as	as	ADP
ftr-363	1254	14	“	"	PUNCT
ftr-363	1254	15	shaming	shame	VERB
ftr-363	1254	16	.	.	PUNCT
ftr-363	1254	17	”221	”221	NOUN
ftr-363	1254	18	shaming	shame	VERB
ftr-363	1254	19	seeks	seek	VERB
ftr-363	1254	20	to	to	PART
ftr-363	1254	21	alter	alter	VERB
ftr-363	1254	22	taxpayer	taxpayer	NOUN
ftr-363	1254	23	behavior	behavior	NOUN
ftr-363	1254	24	through	through	ADP
ftr-363	1254	25	the	the	DET
ftr-363	1254	26	use	use	NOUN
ftr-363	1254	27	of	of	ADP
ftr-363	1254	28	social	social	ADJ
ftr-363	1254	29	pressure.222	pressure.222	NOUN
ftr-363	1254	30	in	in	ADP
ftr-363	1254	31	recent	recent	ADJ
ftr-363	1254	32	years	year	NOUN
ftr-363	1254	33	over	over	ADP
ftr-363	1254	34	half	half	NOUN
ftr-363	1254	35	of	of	ADP
ftr-363	1254	36	the	the	DET
ftr-363	1254	37	states	state	NOUN
ftr-363	1254	38	have	have	AUX
ftr-363	1254	39	adopted	adopt	VERB
ftr-363	1254	40	a	a	DET
ftr-363	1254	41	limited	limited	ADJ
ftr-363	1254	42	disclosure	disclosure	NOUN
ftr-363	1254	43	exception	exception	NOUN
ftr-363	1254	44	allowing	allow	VERB
ftr-363	1254	45	publication	publication	NOUN
ftr-363	1254	46	of	of	ADP
ftr-363	1254	47	the	the	DET
ftr-363	1254	48	names	name	NOUN
ftr-363	1254	49	of	of	ADP
ftr-363	1254	50	certain	certain	ADJ
ftr-363	1254	51	delinquent	delinquent	ADJ
ftr-363	1254	52	taxpayers.223	taxpayers.223	NOUN
ftr-363	1254	53	states	state	NOUN
ftr-363	1254	54	enact	enact	VERB
ftr-363	1254	55	such	such	ADJ
ftr-363	1254	56	statutes	statute	NOUN
ftr-363	1254	57	with	with	ADP
ftr-363	1254	58	the	the	DET
ftr-363	1254	59	hope	hope	NOUN
ftr-363	1254	60	that	that	SCONJ
ftr-363	1254	61	the	the	DET
ftr-363	1254	62	individual	individual	NOUN
ftr-363	1254	63	or	or	CCONJ
ftr-363	1254	64	entity	entity	NOUN
ftr-363	1254	65	,	,	PUNCT
ftr-363	1254	66	seeking	seek	VERB
ftr-363	1254	67	to	to	PART
ftr-363	1254	68	avoid	avoid	VERB
ftr-363	1254	69	the	the	DET
ftr-363	1254	70	negative	negative	ADJ
ftr-363	1254	71	publicity	publicity	NOUN
ftr-363	1254	72	associated	associate	VERB
ftr-363	1254	73	with	with	ADP
ftr-363	1254	74	this	this	DET
ftr-363	1254	75	publication	publication	NOUN
ftr-363	1254	76	,	,	PUNCT
ftr-363	1254	77	will	will	AUX
ftr-363	1254	78	ultimately	ultimately	ADV
ftr-363	1254	79	comply.224	comply.224	VERB
ftr-363	1254	80	this	this	DET
ftr-363	1254	81	article	article	NOUN
ftr-363	1254	82	does	do	AUX
ftr-363	1254	83	not	not	PART
ftr-363	1254	84	recommend	recommend	VERB
ftr-363	1254	85	that	that	SCONJ
ftr-363	1254	86	the	the	DET
ftr-363	1254	87	united	united	PROPN
ftr-363	1254	88	states	states	PROPN
ftr-363	1254	89	government	government	NOUN
ftr-363	1254	90	should	should	AUX
ftr-363	1254	91	adopt	adopt	VERB
ftr-363	1254	92	a	a	DET
ftr-363	1254	93	shaming	shame	VERB
ftr-363	1254	94	policy	policy	NOUN
ftr-363	1254	95	as	as	ADP
ftr-363	1254	96	a	a	DET
ftr-363	1254	97	basis	basis	NOUN
ftr-363	1254	98	for	for	ADP
ftr-363	1254	99	the	the	DET
ftr-363	1254	100	publication	publication	NOUN
ftr-363	1254	101	of	of	ADP
ftr-363	1254	102	taxpayers	taxpayer	NOUN
ftr-363	1254	103	delinquent	delinquent	ADJ
ftr-363	1254	104	in	in	ADP
ftr-363	1254	105	paying	pay	VERB
ftr-363	1254	106	their	their	PRON
ftr-363	1254	107	collected	collect	VERB
ftr-363	1254	108	taxes	taxis	NOUN
ftr-363	1254	109	.	.	PUNCT
ftr-363	1255	1	however	however	ADV
ftr-363	1255	2	,	,	PUNCT
ftr-363	1255	3	the	the	DET
ftr-363	1255	4	relatively	relatively	ADV
ftr-363	1255	5	recent	recent	ADJ
ftr-363	1255	6	policy	policy	NOUN
ftr-363	1255	7	debate	debate	NOUN
ftr-363	1255	8	surrounding	surround	VERB
ftr-363	1255	9	the	the	DET
ftr-363	1255	10	state	state	NOUN
ftr-363	1255	11	shaming	shame	VERB
ftr-363	1255	12	provisions	provision	NOUN
ftr-363	1255	13	provides	provide	VERB
ftr-363	1255	14	a	a	DET
ftr-363	1255	15	basis	basis	NOUN
ftr-363	1255	16	for	for	ADP
ftr-363	1255	17	examining	examine	VERB
ftr-363	1255	18	one	one	NUM
ftr-363	1255	19	relevant	relevant	ADJ
ftr-363	1255	20	policy	policy	NOUN
ftr-363	1255	21	reason	reason	NOUN
ftr-363	1255	22	for	for	ADP
ftr-363	1255	23	creating	create	VERB
ftr-363	1255	24	an	an	DET
ftr-363	1255	25	exception	exception	NOUN
ftr-363	1255	26	to	to	ADP
ftr-363	1255	27	disclosure	disclosure	NOUN
ftr-363	1255	28	that	that	PRON
ftr-363	1255	29	would	would	AUX
ftr-363	1255	30	cover	cover	VERB
ftr-363	1255	31	those	those	DET
ftr-363	1255	32	taxpayers	taxpayer	NOUN
ftr-363	1255	33	who	who	PRON
ftr-363	1255	34	were	be	AUX
ftr-363	1255	35	delinquent	delinquent	ADJ
ftr-363	1255	36	in	in	ADP
ftr-363	1255	37	paying	pay	VERB
ftr-363	1255	38	over	over	ADP
ftr-363	1255	39	collected	collect	VERB
ftr-363	1255	40	taxes	taxis	NOUN
ftr-363	1255	41	.	.	PUNCT
ftr-363	1256	1	if	if	SCONJ
ftr-363	1256	2	the	the	DET
ftr-363	1256	3	united	united	PROPN
ftr-363	1256	4	states	states	PROPN
ftr-363	1256	5	were	be	AUX
ftr-363	1256	6	to	to	PART
ftr-363	1256	7	adopt	adopt	VERB
ftr-363	1256	8	shaming	shame	VERB
ftr-363	1256	9	as	as	ADP
ftr-363	1256	10	a	a	DET
ftr-363	1256	11	basis	basis	NOUN
ftr-363	1256	12	for	for	ADP
ftr-363	1256	13	addressing	address	VERB
ftr-363	1256	14	unpaid	unpaid	ADJ
ftr-363	1256	15	collected	collect	VERB
ftr-363	1256	16	taxes	taxis	NOUN
ftr-363	1256	17	,	,	PUNCT
ftr-363	1256	18	it	it	PRON
ftr-363	1256	19	has	have	VERB
ftr-363	1256	20	several	several	ADJ
ftr-363	1256	21	models	model	NOUN
ftr-363	1256	22	to	to	PART
ftr-363	1256	23	choose	choose	VERB
ftr-363	1256	24	from	from	ADP
ftr-363	1256	25	as	as	SCONJ
ftr-363	1256	26	it	it	PRON
ftr-363	1256	27	reviews	review	VERB
ftr-363	1256	28	the	the	DET
ftr-363	1256	29	219	219	NUM
ftr-363	1256	30	.	.	PUNCT
ftr-363	1257	1	as	as	SCONJ
ftr-363	1257	2	discussed	discuss	VERB
ftr-363	1257	3	in	in	ADP
ftr-363	1257	4	note	note	NOUN
ftr-363	1257	5	215	215	NUM
ftr-363	1257	6	,	,	PUNCT
ftr-363	1257	7	above	above	ADV
ftr-363	1257	8	,	,	PUNCT
ftr-363	1257	9	assessment	assessment	NOUN
ftr-363	1257	10	triggers	trigger	NOUN
ftr-363	1257	11	issuance	issuance	NOUN
ftr-363	1257	12	of	of	ADP
ftr-363	1257	13	the	the	DET
ftr-363	1257	14	notice	notice	NOUN
ftr-363	1257	15	and	and	CCONJ
ftr-363	1257	16	demand	demand	NOUN
ftr-363	1257	17	letter	letter	NOUN
ftr-363	1257	18	under	under	ADP
ftr-363	1257	19	irc	irc	PROPN
ftr-363	1257	20	§	§	PROPN
ftr-363	1257	21	6303	6303	NUM
ftr-363	1257	22	giving	give	VERB
ftr-363	1257	23	the	the	DET
ftr-363	1257	24	taxpayer	taxpayer	NOUN
ftr-363	1257	25	10	10	NUM
ftr-363	1257	26	days	day	NOUN
ftr-363	1257	27	to	to	PART
ftr-363	1257	28	pay	pay	VERB
ftr-363	1257	29	.	.	PUNCT
ftr-363	1258	1	if	if	SCONJ
ftr-363	1258	2	the	the	DET
ftr-363	1258	3	taxpayer	taxpayer	NOUN
ftr-363	1258	4	does	do	AUX
ftr-363	1258	5	not	not	PART
ftr-363	1258	6	pay	pay	VERB
ftr-363	1258	7	within	within	ADP
ftr-363	1258	8	the	the	DET
ftr-363	1258	9	10	10	NUM
ftr-363	1258	10	days	day	NOUN
ftr-363	1258	11	,	,	PUNCT
ftr-363	1258	12	the	the	DET
ftr-363	1258	13	assessment	assessment	NOUN
ftr-363	1258	14	lien	lien	NOUN
ftr-363	1258	15	arises	arise	VERB
ftr-363	1258	16	automatically	automatically	ADV
ftr-363	1258	17	.	.	PUNCT
ftr-363	1259	1	once	once	SCONJ
ftr-363	1259	2	the	the	DET
ftr-363	1259	3	assessment	assessment	NOUN
ftr-363	1259	4	lien	lien	NOUN
ftr-363	1259	5	exists	exist	VERB
ftr-363	1259	6	,	,	PUNCT
ftr-363	1259	7	it	it	PRON
ftr-363	1259	8	is	be	AUX
ftr-363	1259	9	up	up	ADP
ftr-363	1259	10	to	to	ADP
ftr-363	1259	11	the	the	DET
ftr-363	1259	12	irs	irs	PROPN
ftr-363	1259	13	to	to	PART
ftr-363	1259	14	decide	decide	VERB
ftr-363	1259	15	when	when	SCONJ
ftr-363	1259	16	to	to	PART
ftr-363	1259	17	make	make	VERB
ftr-363	1259	18	that	that	DET
ftr-363	1259	19	lien	lien	NOUN
ftr-363	1259	20	public	public	ADJ
ftr-363	1259	21	with	with	ADP
ftr-363	1259	22	the	the	DET
ftr-363	1259	23	filing	filing	NOUN
ftr-363	1259	24	of	of	ADP
ftr-363	1259	25	an	an	DET
ftr-363	1259	26	nftl	nftl	NOUN
ftr-363	1259	27	.	.	PUNCT
ftr-363	1260	1	220	220	NUM
ftr-363	1260	2	.	.	PUNCT
ftr-363	1260	3	section	section	NOUN
ftr-363	1260	4	3802	3802	NUM
ftr-363	1260	5	of	of	ADP
ftr-363	1260	6	the	the	DET
ftr-363	1260	7	revenue	revenue	NOUN
ftr-363	1260	8	reform	reform	PROPN
ftr-363	1260	9	act	act	NOUN
ftr-363	1260	10	of	of	ADP
ftr-363	1260	11	1998	1998	NUM
ftr-363	1260	12	directed	direct	VERB
ftr-363	1260	13	the	the	DET
ftr-363	1260	14	joint	joint	ADJ
ftr-363	1260	15	committee	committee	NOUN
ftr-363	1260	16	on	on	ADP
ftr-363	1260	17	taxation	taxation	NOUN
ftr-363	1260	18	and	and	CCONJ
ftr-363	1260	19	the	the	DET
ftr-363	1260	20	treasury	treasury	PROPN
ftr-363	1260	21	department	department	PROPN
ftr-363	1260	22	to	to	PART
ftr-363	1260	23	comment	comment	VERB
ftr-363	1260	24	on	on	ADP
ftr-363	1260	25	the	the	DET
ftr-363	1260	26	feasibility	feasibility	NOUN
ftr-363	1260	27	of	of	ADP
ftr-363	1260	28	shaming	shame	VERB
ftr-363	1260	29	among	among	ADP
ftr-363	1260	30	many	many	ADJ
ftr-363	1260	31	other	other	ADJ
ftr-363	1260	32	disclosure	disclosure	NOUN
ftr-363	1260	33	issues	issue	NOUN
ftr-363	1260	34	.	.	PUNCT
ftr-363	1261	1	the	the	DET
ftr-363	1261	2	jct	jct	PROPN
ftr-363	1261	3	report	report	NOUN
ftr-363	1261	4	addresses	address	NOUN
ftr-363	1261	5	shaming	shame	VERB
ftr-363	1261	6	,	,	PUNCT
ftr-363	1261	7	recommending	recommend	VERB
ftr-363	1261	8	against	against	ADP
ftr-363	1261	9	a	a	DET
ftr-363	1261	10	federal	federal	ADJ
ftr-363	1261	11	shaming	shame	VERB
ftr-363	1261	12	program	program	NOUN
ftr-363	1261	13	for	for	ADP
ftr-363	1261	14	non	non	NOUN
ftr-363	1261	15	-	-	NOUN
ftr-363	1261	16	filers	filer	NOUN
ftr-363	1261	17	and	and	CCONJ
ftr-363	1261	18	expressing	express	VERB
ftr-363	1261	19	concern	concern	NOUN
ftr-363	1261	20	that	that	SCONJ
ftr-363	1261	21	publishing	publish	VERB
ftr-363	1261	22	non	non	ADJ
ftr-363	1261	23	-	-	ADJ
ftr-363	1261	24	filer	filer	ADJ
ftr-363	1261	25	information	information	NOUN
ftr-363	1261	26	might	might	AUX
ftr-363	1261	27	incorrectly	incorrectly	ADV
ftr-363	1261	28	identify	identify	VERB
ftr-363	1261	29	individuals	individual	NOUN
ftr-363	1261	30	with	with	ADP
ftr-363	1261	31	no	no	DET
ftr-363	1261	32	filing	filing	NOUN
ftr-363	1261	33	requirement	requirement	NOUN
ftr-363	1261	34	.	.	PUNCT
ftr-363	1262	1	see	see	VERB
ftr-363	1262	2	jct	jct	PROPN
ftr-363	1262	3	report	report	PROPN
ftr-363	1262	4	(	(	PUNCT
ftr-363	1262	5	vol	vol	NOUN
ftr-363	1262	6	.	.	PUNCT
ftr-363	1263	1	i	i	PRON
ftr-363	1263	2	)	)	PUNCT
ftr-363	1263	3	,	,	PUNCT
ftr-363	1263	4	supra	supra	PROPN
ftr-363	1263	5	note	note	NOUN
ftr-363	1263	6	10	10	NUM
ftr-363	1263	7	,	,	PUNCT
ftr-363	1263	8	at	at	ADP
ftr-363	1263	9	238	238	NUM
ftr-363	1263	10	-	-	SYM
ftr-363	1263	11	40	40	NUM
ftr-363	1263	12	.	.	PUNCT
ftr-363	1264	1	as	as	ADP
ftr-363	1264	2	of	of	ADP
ftr-363	1264	3	2000	2000	NUM
ftr-363	1264	4	only	only	ADV
ftr-363	1264	5	five	five	NUM
ftr-363	1264	6	jurisdictions	jurisdiction	NOUN
ftr-363	1264	7	had	have	AUX
ftr-363	1264	8	adopted	adopt	VERB
ftr-363	1264	9	shaming	shame	VERB
ftr-363	1264	10	provisions	provision	NOUN
ftr-363	1264	11	.	.	PUNCT
ftr-363	1265	1	contrast	contrast	VERB
ftr-363	1265	2	that	that	DET
ftr-363	1265	3	number	number	NOUN
ftr-363	1265	4	with	with	ADP
ftr-363	1265	5	the	the	DET
ftr-363	1265	6	twenty	twenty	NUM
ftr-363	1265	7	-	-	PUNCT
ftr-363	1265	8	six	six	NUM
ftr-363	1265	9	states	state	NOUN
ftr-363	1265	10	and	and	CCONJ
ftr-363	1265	11	the	the	DET
ftr-363	1265	12	district	district	NOUN
ftr-363	1265	13	of	of	ADP
ftr-363	1265	14	columbia	columbia	PROPN
ftr-363	1265	15	that	that	PRON
ftr-363	1265	16	now	now	ADV
ftr-363	1265	17	use	use	VERB
ftr-363	1265	18	shaming	shame	VERB
ftr-363	1265	19	,	,	PUNCT
ftr-363	1265	20	listed	list	VERB
ftr-363	1265	21	in	in	ADP
ftr-363	1265	22	appendix	appendix	ADJ
ftr-363	1265	23	a.	a.	NOUN
ftr-363	1265	24	221	221	NUM
ftr-363	1265	25	.	.	PUNCT
ftr-363	1266	1	see	see	VERB
ftr-363	1266	2	blank	blank	ADJ
ftr-363	1266	3	,	,	PUNCT
ftr-363	1266	4	supra	supra	PROPN
ftr-363	1266	5	note	note	NOUN
ftr-363	1266	6	101	101	NUM
ftr-363	1266	7	,	,	PUNCT
ftr-363	1266	8	at	at	ADP
ftr-363	1266	9	539	539	NUM
ftr-363	1266	10	,	,	PUNCT
ftr-363	1266	11	547	547	NUM
ftr-363	1266	12	-	-	SYM
ftr-363	1266	13	48	48	NUM
ftr-363	1266	14	.	.	PUNCT
ftr-363	1267	1	222	222	NUM
ftr-363	1267	2	.	.	PUNCT
ftr-363	1268	1	i	i	PRON
ftr-363	1268	2	d.	d.	PROPN
ftr-363	1268	3	223	223	NUM
ftr-363	1268	4	.	.	PUNCT
ftr-363	1269	1	see	see	VERB
ftr-363	1269	2	appendix	appendix	ADJ
ftr-363	1269	3	a	a	DET
ftr-363	1269	4	,	,	PUNCT
ftr-363	1269	5	infra	infra	NOUN
ftr-363	1269	6	.	.	PUNCT
ftr-363	1270	1	224	224	NUM
ftr-363	1270	2	.	.	PUNCT
ftr-363	1271	1	jct	jct	PROPN
ftr-363	1271	2	report	report	PROPN
ftr-363	1271	3	(	(	PUNCT
ftr-363	1271	4	vol	vol	NOUN
ftr-363	1271	5	.	.	PUNCT
ftr-363	1272	1	i	i	PRON
ftr-363	1272	2	)	)	PUNCT
ftr-363	1272	3	,	,	PUNCT
ftr-363	1272	4	supra	supra	PROPN
ftr-363	1272	5	note	note	NOUN
ftr-363	1272	6	10	10	NUM
ftr-363	1272	7	,	,	PUNCT
ftr-363	1272	8	at	at	ADP
ftr-363	1272	9	238	238	NUM
ftr-363	1272	10	.	.	PUNCT
ftr-363	1273	1	818	818	NUM
ftr-363	1273	2	florida	florida	PROPN
ftr-363	1273	3	tax	tax	NOUN
ftr-363	1273	4	review	review	NOUN
ftr-363	1273	5	[	[	X
ftr-363	1273	6	vol	vol	NOUN
ftr-363	1273	7	.	.	PUNCT
ftr-363	1274	1	10:10	10:10	NUM
ftr-363	1274	2	statutes	statute	NOUN
ftr-363	1274	3	adopted	adopt	VERB
ftr-363	1274	4	by	by	ADP
ftr-363	1274	5	the	the	DET
ftr-363	1274	6	states	state	NOUN
ftr-363	1274	7	.	.	PUNCT
ftr-363	1275	1	the	the	DET
ftr-363	1275	2	most	most	ADV
ftr-363	1275	3	common	common	ADJ
ftr-363	1275	4	shaming	shame	VERB
ftr-363	1275	5	provisions	provision	NOUN
ftr-363	1275	6	choose	choose	VERB
ftr-363	1275	7	a	a	DET
ftr-363	1275	8	numerical	numerical	ADJ
ftr-363	1275	9	limit	limit	NOUN
ftr-363	1275	10	,	,	PUNCT
ftr-363	1275	11	such	such	ADJ
ftr-363	1275	12	as	as	ADP
ftr-363	1275	13	the	the	DET
ftr-363	1275	14	100	100	NUM
ftr-363	1275	15	taxpayers	taxpayer	NOUN
ftr-363	1275	16	with	with	ADP
ftr-363	1275	17	delinquent	delinquent	ADJ
ftr-363	1275	18	collected	collect	VERB
ftr-363	1275	19	taxes	taxis	NOUN
ftr-363	1275	20	who	who	PRON
ftr-363	1275	21	owe	owe	VERB
ftr-363	1275	22	the	the	DET
ftr-363	1275	23	most	most	ADV
ftr-363	1275	24	outstanding	outstanding	ADJ
ftr-363	1275	25	liabilities	liability	NOUN
ftr-363	1275	26	,	,	PUNCT
ftr-363	1275	27	and	and	CCONJ
ftr-363	1275	28	publish	publish	VERB
ftr-363	1275	29	the	the	DET
ftr-363	1275	30	names	name	NOUN
ftr-363	1275	31	of	of	ADP
ftr-363	1275	32	those	those	DET
ftr-363	1275	33	taxpayers	taxpayer	NOUN
ftr-363	1275	34	on	on	ADP
ftr-363	1275	35	a	a	DET
ftr-363	1275	36	website	website	NOUN
ftr-363	1275	37	or	or	CCONJ
ftr-363	1275	38	other	other	ADJ
ftr-363	1275	39	prominent	prominent	ADJ
ftr-363	1275	40	location	location	NOUN
ftr-363	1275	41	.	.	PUNCT
ftr-363	1276	1	another	another	DET
ftr-363	1276	2	common	common	ADJ
ftr-363	1276	3	method	method	NOUN
ftr-363	1276	4	involves	involve	VERB
ftr-363	1276	5	publishing	publish	VERB
ftr-363	1276	6	the	the	DET
ftr-363	1276	7	names	name	NOUN
ftr-363	1276	8	of	of	ADP
ftr-363	1276	9	all	all	DET
ftr-363	1276	10	delinquent	delinquent	ADJ
ftr-363	1276	11	taxpayers	taxpayer	NOUN
ftr-363	1276	12	whose	whose	DET
ftr-363	1276	13	outstanding	outstanding	ADJ
ftr-363	1276	14	liabilities	liability	NOUN
ftr-363	1276	15	exceed	exceed	VERB
ftr-363	1276	16	a	a	DET
ftr-363	1276	17	selected	select	VERB
ftr-363	1276	18	dollar	dollar	NOUN
ftr-363	1276	19	amount	amount	NOUN
ftr-363	1276	20	.	.	PUNCT
ftr-363	1277	1	the	the	DET
ftr-363	1277	2	dollar	dollar	NOUN
ftr-363	1277	3	level	level	NOUN
ftr-363	1277	4	for	for	ADP
ftr-363	1277	5	publication	publication	NOUN
ftr-363	1277	6	of	of	ADP
ftr-363	1277	7	an	an	DET
ftr-363	1277	8	entity	entity	NOUN
ftr-363	1277	9	with	with	ADP
ftr-363	1277	10	debt	debt	NOUN
ftr-363	1277	11	should	should	AUX
ftr-363	1277	12	reflect	reflect	VERB
ftr-363	1277	13	an	an	DET
ftr-363	1277	14	amount	amount	NOUN
ftr-363	1277	15	high	high	ADJ
ftr-363	1277	16	enough	enough	ADV
ftr-363	1277	17	to	to	PART
ftr-363	1277	18	avoid	avoid	VERB
ftr-363	1277	19	information	information	NOUN
ftr-363	1277	20	overload	overload	NOUN
ftr-363	1277	21	from	from	ADP
ftr-363	1277	22	all	all	PRON
ftr-363	1277	23	of	of	ADP
ftr-363	1277	24	the	the	DET
ftr-363	1277	25	published	publish	VERB
ftr-363	1277	26	names	name	NOUN
ftr-363	1277	27	but	but	CCONJ
ftr-363	1277	28	low	low	ADJ
ftr-363	1277	29	enough	enough	ADV
ftr-363	1277	30	to	to	PART
ftr-363	1277	31	provide	provide	VERB
ftr-363	1277	32	meaningful	meaningful	ADJ
ftr-363	1277	33	information	information	NOUN
ftr-363	1277	34	to	to	ADP
ftr-363	1277	35	competitors	competitor	NOUN
ftr-363	1277	36	and	and	CCONJ
ftr-363	1277	37	consumers	consumer	NOUN
ftr-363	1277	38	.	.	PUNCT
ftr-363	1278	1	using	use	VERB
ftr-363	1278	2	abc	abc	PROPN
ftr-363	1278	3	,	,	PUNCT
ftr-363	1278	4	inc	inc	PROPN
ftr-363	1278	5	.	.	PROPN
ftr-363	1278	6	to	to	PART
ftr-363	1278	7	illustrate	illustrate	VERB
ftr-363	1278	8	the	the	DET
ftr-363	1278	9	proposal	proposal	NOUN
ftr-363	1278	10	,	,	PUNCT
ftr-363	1278	11	the	the	DET
ftr-363	1278	12	irs	irs	PROPN
ftr-363	1278	13	would	would	AUX
ftr-363	1278	14	consider	consider	VERB
ftr-363	1278	15	posting	post	VERB
ftr-363	1278	16	the	the	DET
ftr-363	1278	17	name	name	NOUN
ftr-363	1278	18	of	of	ADP
ftr-363	1278	19	abc	abc	PROPN
ftr-363	1278	20	,	,	PUNCT
ftr-363	1278	21	inc	inc	PROPN
ftr-363	1278	22	.	.	PROPN
ftr-363	1278	23	on	on	ADP
ftr-363	1278	24	its	its	PRON
ftr-363	1278	25	website	website	NOUN
ftr-363	1278	26	at	at	ADP
ftr-363	1278	27	a	a	DET
ftr-363	1278	28	special	special	ADJ
ftr-363	1278	29	location	location	NOUN
ftr-363	1278	30	designed	design	VERB
ftr-363	1278	31	to	to	PART
ftr-363	1278	32	publicize	publicize	VERB
ftr-363	1278	33	delinquent	delinquent	ADJ
ftr-363	1278	34	taxpayers	taxpayer	NOUN
ftr-363	1278	35	.	.	PUNCT
ftr-363	1279	1	the	the	DET
ftr-363	1279	2	irs	irs	PROPN
ftr-363	1279	3	would	would	AUX
ftr-363	1279	4	only	only	ADV
ftr-363	1279	5	publish	publish	VERB
ftr-363	1279	6	abc	abc	PROPN
ftr-363	1279	7	’s	’s	PART
ftr-363	1279	8	name	name	NOUN
ftr-363	1279	9	if	if	SCONJ
ftr-363	1279	10	abc	abc	PROPN
ftr-363	1279	11	owed	owe	VERB
ftr-363	1279	12	a	a	DET
ftr-363	1279	13	sufficient	sufficient	ADJ
ftr-363	1279	14	amount	amount	NOUN
ftr-363	1279	15	,	,	PUNCT
ftr-363	1279	16	for	for	ADP
ftr-363	1279	17	example	example	NOUN
ftr-363	1279	18	$	$	SYM
ftr-363	1279	19	25,000	25,000	NUM
ftr-363	1279	20	,	,	PUNCT
ftr-363	1279	21	of	of	ADP
ftr-363	1279	22	unpaid	unpaid	ADJ
ftr-363	1279	23	collected	collect	VERB
ftr-363	1279	24	taxes	taxis	NOUN
ftr-363	1279	25	.	.	PUNCT
ftr-363	1280	1	once	once	ADV
ftr-363	1280	2	abc	abc	PROPN
ftr-363	1280	3	crossed	cross	VERB
ftr-363	1280	4	the	the	DET
ftr-363	1280	5	dollar	dollar	NOUN
ftr-363	1280	6	threshold	threshold	NOUN
ftr-363	1280	7	,	,	PUNCT
ftr-363	1280	8	the	the	DET
ftr-363	1280	9	irs	irs	PROPN
ftr-363	1280	10	would	would	AUX
ftr-363	1280	11	enter	enter	VERB
ftr-363	1280	12	abc	abc	PROPN
ftr-363	1280	13	’s	’s	PART
ftr-363	1280	14	name	name	NOUN
ftr-363	1280	15	onto	onto	ADP
ftr-363	1280	16	the	the	DET
ftr-363	1280	17	list	list	NOUN
ftr-363	1280	18	of	of	ADP
ftr-363	1280	19	tax	tax	NOUN
ftr-363	1280	20	delinquents	delinquent	NOUN
ftr-363	1280	21	.	.	PUNCT
ftr-363	1281	1	the	the	DET
ftr-363	1281	2	list	list	NOUN
ftr-363	1281	3	would	would	AUX
ftr-363	1281	4	be	be	AUX
ftr-363	1281	5	available	available	ADJ
ftr-363	1281	6	to	to	ADP
ftr-363	1281	7	anyone	anyone	PRON
ftr-363	1281	8	with	with	ADP
ftr-363	1281	9	internet	internet	NOUN
ftr-363	1281	10	access	access	NOUN
ftr-363	1281	11	.	.	PUNCT
ftr-363	1282	1	currently	currently	ADV
ftr-363	1282	2	,	,	PUNCT
ftr-363	1282	3	the	the	DET
ftr-363	1282	4	irs	irs	PROPN
ftr-363	1282	5	may	may	AUX
ftr-363	1282	6	not	not	PART
ftr-363	1282	7	disclose	disclose	VERB
ftr-363	1282	8	tax	tax	NOUN
ftr-363	1282	9	information	information	NOUN
ftr-363	1282	10	about	about	ADP
ftr-363	1282	11	any	any	DET
ftr-363	1282	12	taxpayer	taxpayer	NOUN
ftr-363	1282	13	without	without	ADP
ftr-363	1282	14	specific	specific	ADJ
ftr-363	1282	15	authorization	authorization	NOUN
ftr-363	1282	16	under	under	ADP
ftr-363	1282	17	section	section	NOUN
ftr-363	1282	18	6103	6103	NUM
ftr-363	1282	19	.	.	PUNCT
ftr-363	1283	1	no	no	DET
ftr-363	1283	2	exception	exception	NOUN
ftr-363	1283	3	exists	exist	VERB
ftr-363	1283	4	for	for	ADP
ftr-363	1283	5	listing	list	VERB
ftr-363	1283	6	the	the	DET
ftr-363	1283	7	names	name	NOUN
ftr-363	1283	8	of	of	ADP
ftr-363	1283	9	entities	entity	NOUN
ftr-363	1283	10	that	that	PRON
ftr-363	1283	11	do	do	AUX
ftr-363	1283	12	not	not	PART
ftr-363	1283	13	pay	pay	VERB
ftr-363	1283	14	taxes	taxis	NOUN
ftr-363	1283	15	,	,	PUNCT
ftr-363	1283	16	whether	whether	SCONJ
ftr-363	1283	17	the	the	DET
ftr-363	1283	18	taxes	taxis	NOUN
ftr-363	1283	19	are	be	AUX
ftr-363	1283	20	income	income	NOUN
ftr-363	1283	21	,	,	PUNCT
ftr-363	1283	22	excise	excise	NOUN
ftr-363	1283	23	,	,	PUNCT
ftr-363	1283	24	employment	employment	NOUN
ftr-363	1283	25	,	,	PUNCT
ftr-363	1283	26	or	or	CCONJ
ftr-363	1283	27	some	some	DET
ftr-363	1283	28	other	other	ADJ
ftr-363	1283	29	type	type	NOUN
ftr-363	1283	30	.	.	PUNCT
ftr-363	1284	1	in	in	ADP
ftr-363	1284	2	many	many	ADJ
ftr-363	1284	3	instances	instance	NOUN
ftr-363	1284	4	entities	entity	NOUN
ftr-363	1284	5	with	with	ADP
ftr-363	1284	6	unpaid	unpaid	ADJ
ftr-363	1284	7	collected	collect	VERB
ftr-363	1284	8	taxes	taxis	NOUN
ftr-363	1284	9	find	find	VERB
ftr-363	1284	10	themselves	themselves	PRON
ftr-363	1284	11	saddled	saddle	VERB
ftr-363	1284	12	with	with	ADP
ftr-363	1284	13	a	a	DET
ftr-363	1284	14	filed	file	VERB
ftr-363	1284	15	federal	federal	ADJ
ftr-363	1284	16	tax	tax	NOUN
ftr-363	1284	17	lien	lien	NOUN
ftr-363	1284	18	;	;	PUNCT
ftr-363	1284	19	however	however	ADV
ftr-363	1284	20	,	,	PUNCT
ftr-363	1284	21	even	even	ADV
ftr-363	1284	22	when	when	SCONJ
ftr-363	1284	23	the	the	DET
ftr-363	1284	24	lien	lien	NOUN
ftr-363	1284	25	is	be	AUX
ftr-363	1284	26	filed	file	VERB
ftr-363	1284	27	,	,	PUNCT
ftr-363	1284	28	their	their	PRON
ftr-363	1284	29	competitors	competitor	NOUN
ftr-363	1284	30	and	and	CCONJ
ftr-363	1284	31	companies	company	NOUN
ftr-363	1284	32	with	with	ADP
ftr-363	1284	33	whom	whom	PRON
ftr-363	1284	34	they	they	PRON
ftr-363	1284	35	do	do	VERB
ftr-363	1284	36	business	business	NOUN
ftr-363	1284	37	might	might	AUX
ftr-363	1284	38	not	not	PART
ftr-363	1284	39	know	know	VERB
ftr-363	1284	40	about	about	ADP
ftr-363	1284	41	the	the	DET
ftr-363	1284	42	existence	existence	NOUN
ftr-363	1284	43	of	of	ADP
ftr-363	1284	44	the	the	DET
ftr-363	1284	45	federal	federal	ADJ
ftr-363	1284	46	tax	tax	NOUN
ftr-363	1284	47	lien.225	lien.225	PROPN
ftr-363	1284	48	at	at	ADP
ftr-363	1284	49	present	present	ADJ
ftr-363	1284	50	,	,	PUNCT
ftr-363	1284	51	one	one	NUM
ftr-363	1284	52	exception	exception	NOUN
ftr-363	1284	53	to	to	ADP
ftr-363	1284	54	this	this	DET
ftr-363	1284	55	general	general	ADJ
ftr-363	1284	56	rule	rule	NOUN
ftr-363	1284	57	of	of	ADP
ftr-363	1284	58	non	non	ADJ
ftr-363	1284	59	-	-	NOUN
ftr-363	1284	60	disclosure	disclosure	NOUN
ftr-363	1284	61	in	in	ADP
ftr-363	1284	62	the	the	DET
ftr-363	1284	63	internal	internal	ADJ
ftr-363	1284	64	revenue	revenue	NOUN
ftr-363	1284	65	code	code	NOUN
ftr-363	1284	66	fairly	fairly	ADV
ftr-363	1284	67	could	could	AUX
ftr-363	1284	68	be	be	AUX
ftr-363	1284	69	characterized	characterize	VERB
ftr-363	1284	70	as	as	ADP
ftr-363	1284	71	a	a	DET
ftr-363	1284	72	shaming	shame	VERB
ftr-363	1284	73	provision,226	provision,226	NOUN
ftr-363	1284	74	rather	rather	ADV
ftr-363	1284	75	than	than	ADP
ftr-363	1284	76	simply	simply	ADV
ftr-363	1284	77	a	a	DET
ftr-363	1284	78	disclosure	disclosure	NOUN
ftr-363	1284	79	exception	exception	NOUN
ftr-363	1284	80	based	base	VERB
ftr-363	1284	81	on	on	ADP
ftr-363	1284	82	one	one	NUM
ftr-363	1284	83	of	of	ADP
ftr-363	1284	84	the	the	DET
ftr-363	1284	85	traditional	traditional	ADJ
ftr-363	1284	86	reasons	reason	NOUN
ftr-363	1284	87	.	.	PUNCT
ftr-363	1285	1	in	in	ADP
ftr-363	1285	2	1996	1996	NUM
ftr-363	1285	3	congress	congress	NOUN
ftr-363	1285	4	enacted	enact	VERB
ftr-363	1285	5	section	section	NOUN
ftr-363	1285	6	6039g.227	6039g.227	PROPN
ftr-363	1285	7	this	this	DET
ftr-363	1285	8	section	section	NOUN
ftr-363	1285	9	225	225	NUM
ftr-363	1285	10	.	.	PUNCT
ftr-363	1286	1	the	the	DET
ftr-363	1286	2	failure	failure	NOUN
ftr-363	1286	3	to	to	PART
ftr-363	1286	4	pay	pay	VERB
ftr-363	1286	5	collected	collect	VERB
ftr-363	1286	6	taxes	taxis	NOUN
ftr-363	1286	7	creates	create	VERB
ftr-363	1286	8	a	a	DET
ftr-363	1286	9	competitive	competitive	ADJ
ftr-363	1286	10	advantage	advantage	NOUN
ftr-363	1286	11	for	for	ADP
ftr-363	1286	12	the	the	DET
ftr-363	1286	13	company	company	NOUN
ftr-363	1286	14	that	that	PRON
ftr-363	1286	15	fails	fail	VERB
ftr-363	1286	16	to	to	PART
ftr-363	1286	17	pay	pay	VERB
ftr-363	1286	18	over	over	ADP
ftr-363	1286	19	related	related	ADJ
ftr-363	1286	20	companies	company	NOUN
ftr-363	1286	21	that	that	PRON
ftr-363	1286	22	do	do	AUX
ftr-363	1286	23	pay	pay	VERB
ftr-363	1286	24	these	these	DET
ftr-363	1286	25	taxes	taxis	NOUN
ftr-363	1286	26	.	.	PUNCT
ftr-363	1287	1	this	this	DET
ftr-363	1287	2	competitive	competitive	ADJ
ftr-363	1287	3	advantage	advantage	NOUN
ftr-363	1287	4	creates	create	VERB
ftr-363	1287	5	a	a	DET
ftr-363	1287	6	strong	strong	ADJ
ftr-363	1287	7	reason	reason	NOUN
ftr-363	1287	8	for	for	ADP
ftr-363	1287	9	publishing	publish	VERB
ftr-363	1287	10	this	this	DET
ftr-363	1287	11	information	information	NOUN
ftr-363	1287	12	.	.	PUNCT
ftr-363	1288	1	if	if	SCONJ
ftr-363	1288	2	competitors	competitor	NOUN
ftr-363	1288	3	learn	learn	VERB
ftr-363	1288	4	of	of	ADP
ftr-363	1288	5	the	the	DET
ftr-363	1288	6	failure	failure	NOUN
ftr-363	1288	7	to	to	PART
ftr-363	1288	8	pay	pay	VERB
ftr-363	1288	9	,	,	PUNCT
ftr-363	1288	10	they	they	PRON
ftr-363	1288	11	may	may	AUX
ftr-363	1288	12	be	be	AUX
ftr-363	1288	13	able	able	ADJ
ftr-363	1288	14	to	to	PART
ftr-363	1288	15	publicize	publicize	VERB
ftr-363	1288	16	that	that	DET
ftr-363	1288	17	fact	fact	NOUN
ftr-363	1288	18	and	and	CCONJ
ftr-363	1288	19	potentially	potentially	ADV
ftr-363	1288	20	remove	remove	VERB
ftr-363	1288	21	the	the	DET
ftr-363	1288	22	advantage	advantage	NOUN
ftr-363	1288	23	.	.	PUNCT
ftr-363	1289	1	some	some	DET
ftr-363	1289	2	discussion	discussion	NOUN
ftr-363	1289	3	of	of	ADP
ftr-363	1289	4	the	the	DET
ftr-363	1289	5	competitive	competitive	ADJ
ftr-363	1289	6	advantage	advantage	NOUN
ftr-363	1289	7	has	have	AUX
ftr-363	1289	8	surfaced	surface	VERB
ftr-363	1289	9	although	although	SCONJ
ftr-363	1289	10	little	little	ADJ
ftr-363	1289	11	has	have	AUX
ftr-363	1289	12	been	be	AUX
ftr-363	1289	13	written	write	VERB
ftr-363	1289	14	on	on	ADP
ftr-363	1289	15	the	the	DET
ftr-363	1289	16	scope	scope	NOUN
ftr-363	1289	17	of	of	ADP
ftr-363	1289	18	this	this	DET
ftr-363	1289	19	advantage	advantage	NOUN
ftr-363	1289	20	.	.	PUNCT
ftr-363	1290	1	226	226	NUM
ftr-363	1290	2	.	.	PUNCT
ftr-363	1291	1	the	the	DET
ftr-363	1291	2	disclosure	disclosure	NOUN
ftr-363	1291	3	under	under	ADP
ftr-363	1291	4	§	§	PROPN
ftr-363	1291	5	6039	6039	NUM
ftr-363	1291	6	g	g	NOUN
ftr-363	1291	7	is	be	AUX
ftr-363	1291	8	the	the	DET
ftr-363	1291	9	disclosure	disclosure	NOUN
ftr-363	1291	10	of	of	ADP
ftr-363	1291	11	the	the	DET
ftr-363	1291	12	taxpayer	taxpayer	NOUN
ftr-363	1291	13	’s	’s	PART
ftr-363	1291	14	name	name	NOUN
ftr-363	1291	15	.	.	PUNCT
ftr-363	1292	1	although	although	SCONJ
ftr-363	1292	2	the	the	DET
ftr-363	1292	3	filing	filing	NOUN
ftr-363	1292	4	of	of	ADP
ftr-363	1292	5	the	the	DET
ftr-363	1292	6	§	§	PROPN
ftr-363	1292	7	6039	6039	NUM
ftr-363	1292	8	g	g	PROPN
ftr-363	1292	9	information	information	NOUN
ftr-363	1292	10	return	return	NOUN
ftr-363	1292	11	acts	act	VERB
ftr-363	1292	12	as	as	ADP
ftr-363	1292	13	the	the	DET
ftr-363	1292	14	triggering	trigger	VERB
ftr-363	1292	15	mechanism	mechanism	NOUN
ftr-363	1292	16	for	for	ADP
ftr-363	1292	17	the	the	DET
ftr-363	1292	18	disclosure	disclosure	NOUN
ftr-363	1292	19	,	,	PUNCT
ftr-363	1292	20	the	the	DET
ftr-363	1292	21	disclosure	disclosure	NOUN
ftr-363	1292	22	itself	itself	PRON
ftr-363	1292	23	simply	simply	ADV
ftr-363	1292	24	consists	consist	VERB
ftr-363	1292	25	of	of	ADP
ftr-363	1292	26	the	the	DET
ftr-363	1292	27	listing	listing	NOUN
ftr-363	1292	28	of	of	ADP
ftr-363	1292	29	the	the	DET
ftr-363	1292	30	taxpayer	taxpayer	NOUN
ftr-363	1292	31	’s	’s	PART
ftr-363	1292	32	name	name	NOUN
ftr-363	1292	33	with	with	ADP
ftr-363	1292	34	no	no	DET
ftr-363	1292	35	identifying	identify	VERB
ftr-363	1292	36	tax	tax	NOUN
ftr-363	1292	37	information	information	NOUN
ftr-363	1292	38	.	.	PUNCT
ftr-363	1293	1	in	in	ADP
ftr-363	1293	2	this	this	DET
ftr-363	1293	3	respect	respect	NOUN
ftr-363	1293	4	,	,	PUNCT
ftr-363	1293	5	the	the	DET
ftr-363	1293	6	§	§	PROPN
ftr-363	1293	7	6039	6039	NUM
ftr-363	1293	8	g	g	PROPN
ftr-363	1293	9	disclosure	disclosure	NOUN
ftr-363	1293	10	differs	differ	VERB
ftr-363	1293	11	from	from	ADP
ftr-363	1293	12	other	other	ADJ
ftr-363	1293	13	disclosure	disclosure	NOUN
ftr-363	1293	14	exceptions	exception	NOUN
ftr-363	1293	15	described	describe	VERB
ftr-363	1293	16	in	in	ADP
ftr-363	1293	17	irc	irc	PROPN
ftr-363	1293	18	§	§	PROPN
ftr-363	1293	19	§	§	PROPN
ftr-363	1293	20	6103	6103	NUM
ftr-363	1293	21	,	,	PUNCT
ftr-363	1293	22	6104	6104	NUM
ftr-363	1293	23	,	,	PUNCT
ftr-363	1293	24	or	or	CCONJ
ftr-363	1293	25	6110	6110	NUM
ftr-363	1293	26	.	.	PUNCT
ftr-363	1294	1	227	227	NUM
ftr-363	1294	2	.	.	PUNCT
ftr-363	1294	3	section	section	NOUN
ftr-363	1294	4	6039	6039	NUM
ftr-363	1294	5	g	g	PROPN
ftr-363	1294	6	provides	provide	VERB
ftr-363	1294	7	that	that	SCONJ
ftr-363	1294	8	any	any	DET
ftr-363	1294	9	individual	individual	NOUN
ftr-363	1294	10	to	to	PART
ftr-363	1294	11	whom	whom	PRON
ftr-363	1294	12	§	§	PROPN
ftr-363	1294	13	877(b	877(b	NUM
ftr-363	1294	14	)	)	PUNCT
ftr-363	1294	15	or	or	CCONJ
ftr-363	1294	16	§	§	PROPN
ftr-363	1294	17	877a	877a	PROPN
ftr-363	1294	18	applies	apply	VERB
ftr-363	1294	19	for	for	ADP
ftr-363	1294	20	any	any	DET
ftr-363	1294	21	taxable	taxable	ADJ
ftr-363	1294	22	year	year	NOUN
ftr-363	1294	23	shall	shall	AUX
ftr-363	1294	24	provide	provide	VERB
ftr-363	1294	25	a	a	DET
ftr-363	1294	26	statement	statement	NOUN
ftr-363	1294	27	for	for	ADP
ftr-363	1294	28	such	such	ADJ
ftr-363	1294	29	taxable	taxable	ADJ
ftr-363	1294	30	year	year	NOUN
ftr-363	1294	31	which	which	PRON
ftr-363	1294	32	includes	include	VERB
ftr-363	1294	33	the	the	DET
ftr-363	1294	34	following	follow	VERB
ftr-363	1294	35	information	information	NOUN
ftr-363	1294	36	:	:	PUNCT
ftr-363	1294	37	(	(	PUNCT
ftr-363	1294	38	1	1	X
ftr-363	1294	39	)	)	PUNCT
ftr-363	1294	40	the	the	DET
ftr-363	1294	41	taxpayer	taxpayer	NOUN
ftr-363	1294	42	’s	’s	PART
ftr-363	1294	43	tin	tin	NOUN
ftr-363	1294	44	,	,	PUNCT
ftr-363	1294	45	(	(	PUNCT
ftr-363	1294	46	2	2	X
ftr-363	1294	47	)	)	PUNCT
ftr-363	1294	48	the	the	DET
ftr-363	1294	49	mailing	mail	VERB
ftr-363	1294	50	address	address	NOUN
ftr-363	1294	51	of	of	ADP
ftr-363	1294	52	such	such	ADJ
ftr-363	1294	53	individual	individual	NOUN
ftr-363	1294	54	’s	’s	PART
ftr-363	1294	55	principal	principal	ADJ
ftr-363	1294	56	foreign	foreign	ADJ
ftr-363	1294	57	residence	residence	NOUN
ftr-363	1294	58	,	,	PUNCT
ftr-363	1294	59	(	(	PUNCT
ftr-363	1294	60	3	3	X
ftr-363	1294	61	)	)	PUNCT
ftr-363	1294	62	the	the	DET
ftr-363	1294	63	foreign	foreign	ADJ
ftr-363	1294	64	country	country	NOUN
ftr-363	1294	65	in	in	ADP
ftr-363	1294	66	2011	2011	NUM
ftr-363	1294	67	]	]	PUNCT
ftr-363	1294	68	transparency	transparency	NOUN
ftr-363	1294	69	in	in	ADP
ftr-363	1294	70	private	private	ADJ
ftr-363	1294	71	collection	collection	NOUN
ftr-363	1294	72	of	of	ADP
ftr-363	1294	73	federal	federal	ADJ
ftr-363	1294	74	taxes	taxis	NOUN
ftr-363	1294	75	819	819	NUM
ftr-363	1294	76	addresses	address	NOUN
ftr-363	1294	77	a	a	DET
ftr-363	1294	78	problem	problem	NOUN
ftr-363	1294	79	perceived	perceive	VERB
ftr-363	1294	80	by	by	ADP
ftr-363	1294	81	congress	congress	PROPN
ftr-363	1294	82	when	when	SCONJ
ftr-363	1294	83	an	an	DET
ftr-363	1294	84	individual	individual	NOUN
ftr-363	1294	85	renounces	renounce	VERB
ftr-363	1294	86	u.s	u.s	PROPN
ftr-363	1294	87	.	.	PROPN
ftr-363	1294	88	citizenship	citizenship	NOUN
ftr-363	1294	89	for	for	ADP
ftr-363	1294	90	the	the	DET
ftr-363	1294	91	purpose	purpose	NOUN
ftr-363	1294	92	of	of	ADP
ftr-363	1294	93	avoiding	avoid	VERB
ftr-363	1294	94	the	the	DET
ftr-363	1294	95	payment	payment	NOUN
ftr-363	1294	96	of	of	ADP
ftr-363	1294	97	u.s	u.s	PROPN
ftr-363	1294	98	.	.	PROPN
ftr-363	1294	99	taxes.228	taxes.228	PROPN
ftr-363	1294	100	the	the	DET
ftr-363	1294	101	shaming	shame	VERB
ftr-363	1294	102	remedy	remedy	NOUN
ftr-363	1294	103	created	create	VERB
ftr-363	1294	104	by	by	ADP
ftr-363	1294	105	congress	congress	PROPN
ftr-363	1294	106	to	to	PART
ftr-363	1294	107	address	address	VERB
ftr-363	1294	108	this	this	DET
ftr-363	1294	109	situation	situation	NOUN
ftr-363	1294	110	appears	appear	VERB
ftr-363	1294	111	to	to	PART
ftr-363	1294	112	be	be	AUX
ftr-363	1294	113	both	both	CCONJ
ftr-363	1294	114	too	too	ADV
ftr-363	1294	115	broad	broad	ADJ
ftr-363	1294	116	and	and	CCONJ
ftr-363	1294	117	too	too	ADV
ftr-363	1294	118	obscure.229	obscure.229	VERB
ftr-363	1294	119	the	the	DET
ftr-363	1294	120	remedy	remedy	NOUN
ftr-363	1294	121	reaches	reach	VERB
ftr-363	1294	122	too	too	ADV
ftr-363	1294	123	broadly	broadly	ADV
ftr-363	1294	124	because	because	SCONJ
ftr-363	1294	125	shaming	shame	VERB
ftr-363	1294	126	,	,	PUNCT
ftr-363	1294	127	or	or	CCONJ
ftr-363	1294	128	publication	publication	NOUN
ftr-363	1294	129	of	of	ADP
ftr-363	1294	130	the	the	DET
ftr-363	1294	131	names	name	NOUN
ftr-363	1294	132	of	of	ADP
ftr-363	1294	133	individuals	individual	NOUN
ftr-363	1294	134	renouncing	renounce	VERB
ftr-363	1294	135	u.s	u.s	PROPN
ftr-363	1294	136	.	.	PROPN
ftr-363	1294	137	citizenship	citizenship	NOUN
ftr-363	1294	138	,	,	PUNCT
ftr-363	1294	139	occurs	occur	VERB
ftr-363	1294	140	for	for	ADP
ftr-363	1294	141	all	all	PRON
ftr-363	1294	142	who	who	PRON
ftr-363	1294	143	renounce	renounce	VERB
ftr-363	1294	144	,	,	PUNCT
ftr-363	1294	145	rather	rather	ADV
ftr-363	1294	146	than	than	ADP
ftr-363	1294	147	just	just	ADV
ftr-363	1294	148	those	those	PRON
ftr-363	1294	149	who	who	PRON
ftr-363	1294	150	renounce	renounce	VERB
ftr-363	1294	151	for	for	ADP
ftr-363	1294	152	tax	tax	NOUN
ftr-363	1294	153	motivated	motivated	ADJ
ftr-363	1294	154	reasons	reason	NOUN
ftr-363	1294	155	.	.	PUNCT
ftr-363	1295	1	the	the	DET
ftr-363	1295	2	breadth	breadth	NOUN
ftr-363	1295	3	of	of	ADP
ftr-363	1295	4	this	this	DET
ftr-363	1295	5	reach	reach	NOUN
ftr-363	1295	6	diminishes	diminish	VERB
ftr-363	1295	7	the	the	DET
ftr-363	1295	8	effectiveness	effectiveness	NOUN
ftr-363	1295	9	of	of	ADP
ftr-363	1295	10	the	the	DET
ftr-363	1295	11	publication	publication	NOUN
ftr-363	1295	12	of	of	ADP
ftr-363	1295	13	the	the	DET
ftr-363	1295	14	names	name	NOUN
ftr-363	1295	15	,	,	PUNCT
ftr-363	1295	16	because	because	SCONJ
ftr-363	1295	17	inclusion	inclusion	NOUN
ftr-363	1295	18	on	on	ADP
ftr-363	1295	19	this	this	DET
ftr-363	1295	20	list	list	NOUN
ftr-363	1295	21	does	do	AUX
ftr-363	1295	22	not	not	PART
ftr-363	1295	23	tie	tie	VERB
ftr-363	1295	24	directly	directly	ADV
ftr-363	1295	25	to	to	ADP
ftr-363	1295	26	improper	improper	ADJ
ftr-363	1295	27	tax	tax	NOUN
ftr-363	1295	28	behavior	behavior	NOUN
ftr-363	1295	29	.	.	PUNCT
ftr-363	1296	1	the	the	DET
ftr-363	1296	2	remedy	remedy	NOUN
ftr-363	1296	3	is	be	AUX
ftr-363	1296	4	also	also	ADV
ftr-363	1296	5	too	too	ADV
ftr-363	1296	6	obscure	obscure	ADJ
ftr-363	1296	7	because	because	SCONJ
ftr-363	1296	8	the	the	DET
ftr-363	1296	9	names	name	NOUN
ftr-363	1296	10	of	of	ADP
ftr-363	1296	11	the	the	DET
ftr-363	1296	12	shamed	shamed	ADJ
ftr-363	1296	13	individuals	individual	NOUN
ftr-363	1296	14	are	be	AUX
ftr-363	1296	15	published	publish	VERB
ftr-363	1296	16	in	in	ADP
ftr-363	1296	17	the	the	DET
ftr-363	1296	18	federal	federal	ADJ
ftr-363	1296	19	register	register	NOUN
ftr-363	1296	20	on	on	ADP
ftr-363	1296	21	a	a	DET
ftr-363	1296	22	quarterly	quarterly	ADJ
ftr-363	1296	23	basis	basis	NOUN
ftr-363	1296	24	.	.	PUNCT
ftr-363	1297	1	the	the	DET
ftr-363	1297	2	federal	federal	ADJ
ftr-363	1297	3	register	register	NOUN
ftr-363	1297	4	seems	seem	VERB
ftr-363	1297	5	a	a	DET
ftr-363	1297	6	rather	rather	ADV
ftr-363	1297	7	remote	remote	ADJ
ftr-363	1297	8	and	and	CCONJ
ftr-363	1297	9	inaccessible	inaccessible	ADJ
ftr-363	1297	10	place	place	NOUN
ftr-363	1297	11	to	to	PART
ftr-363	1297	12	publish	publish	VERB
ftr-363	1297	13	names	name	NOUN
ftr-363	1297	14	if	if	SCONJ
ftr-363	1297	15	its	its	PRON
ftr-363	1297	16	purpose	purpose	NOUN
ftr-363	1297	17	is	be	AUX
ftr-363	1297	18	to	to	PART
ftr-363	1297	19	have	have	VERB
ftr-363	1297	20	the	the	DET
ftr-363	1297	21	individuals	individual	NOUN
ftr-363	1297	22	ostracized	ostracize	VERB
ftr-363	1297	23	by	by	ADP
ftr-363	1297	24	their	their	PRON
ftr-363	1297	25	community	community	NOUN
ftr-363	1297	26	of	of	ADP
ftr-363	1297	27	peers.230	peers.230	NUM
ftr-363	1297	28	which	which	PRON
ftr-363	1297	29	such	such	ADJ
ftr-363	1297	30	individual	individual	NOUN
ftr-363	1297	31	is	be	AUX
ftr-363	1297	32	residing	reside	VERB
ftr-363	1297	33	,	,	PUNCT
ftr-363	1297	34	(	(	PUNCT
ftr-363	1297	35	4	4	X
ftr-363	1297	36	)	)	PUNCT
ftr-363	1297	37	the	the	DET
ftr-363	1297	38	foreign	foreign	ADJ
ftr-363	1297	39	country	country	NOUN
ftr-363	1297	40	of	of	ADP
ftr-363	1297	41	which	which	PRON
ftr-363	1297	42	such	such	ADJ
ftr-363	1297	43	individual	individual	NOUN
ftr-363	1297	44	is	be	AUX
ftr-363	1297	45	a	a	DET
ftr-363	1297	46	citizen	citizen	NOUN
ftr-363	1297	47	,	,	PUNCT
ftr-363	1297	48	(	(	PUNCT
ftr-363	1297	49	5	5	X
ftr-363	1297	50	)	)	PUNCT
ftr-363	1297	51	information	information	NOUN
ftr-363	1297	52	detailing	detail	VERB
ftr-363	1297	53	the	the	DET
ftr-363	1297	54	income	income	NOUN
ftr-363	1297	55	,	,	PUNCT
ftr-363	1297	56	assets	asset	NOUN
ftr-363	1297	57	,	,	PUNCT
ftr-363	1297	58	and	and	CCONJ
ftr-363	1297	59	liabilities	liability	NOUN
ftr-363	1297	60	of	of	ADP
ftr-363	1297	61	such	such	ADJ
ftr-363	1297	62	individual	individual	NOUN
ftr-363	1297	63	,	,	PUNCT
ftr-363	1297	64	(	(	PUNCT
ftr-363	1297	65	6	6	NUM
ftr-363	1297	66	)	)	PUNCT
ftr-363	1297	67	the	the	DET
ftr-363	1297	68	number	number	NOUN
ftr-363	1297	69	of	of	ADP
ftr-363	1297	70	days	day	NOUN
ftr-363	1297	71	during	during	ADP
ftr-363	1297	72	any	any	DET
ftr-363	1297	73	portion	portion	NOUN
ftr-363	1297	74	of	of	ADP
ftr-363	1297	75	which	which	PRON
ftr-363	1297	76	that	that	SCONJ
ftr-363	1297	77	the	the	DET
ftr-363	1297	78	individual	individual	NOUN
ftr-363	1297	79	was	be	AUX
ftr-363	1297	80	physically	physically	ADV
ftr-363	1297	81	present	present	ADJ
ftr-363	1297	82	in	in	ADP
ftr-363	1297	83	the	the	DET
ftr-363	1297	84	united	united	PROPN
ftr-363	1297	85	states	states	PROPN
ftr-363	1297	86	during	during	ADP
ftr-363	1297	87	the	the	DET
ftr-363	1297	88	taxable	taxable	ADJ
ftr-363	1297	89	year	year	NOUN
ftr-363	1297	90	,	,	PUNCT
ftr-363	1297	91	and	and	CCONJ
ftr-363	1297	92	(	(	PUNCT
ftr-363	1297	93	7	7	X
ftr-363	1297	94	)	)	PUNCT
ftr-363	1297	95	such	such	ADJ
ftr-363	1297	96	other	other	ADJ
ftr-363	1297	97	information	information	NOUN
ftr-363	1297	98	as	as	SCONJ
ftr-363	1297	99	the	the	DET
ftr-363	1297	100	secretary	secretary	NOUN
ftr-363	1297	101	may	may	AUX
ftr-363	1297	102	prescribe	prescribe	VERB
ftr-363	1297	103	.	.	PUNCT
ftr-363	1298	1	the	the	DET
ftr-363	1298	2	statute	statute	NOUN
ftr-363	1298	3	also	also	ADV
ftr-363	1298	4	provides	provide	VERB
ftr-363	1298	5	that	that	SCONJ
ftr-363	1298	6	an	an	DET
ftr-363	1298	7	individual	individual	NOUN
ftr-363	1298	8	who	who	PRON
ftr-363	1298	9	is	be	AUX
ftr-363	1298	10	required	require	VERB
ftr-363	1298	11	to	to	PART
ftr-363	1298	12	file	file	VERB
ftr-363	1298	13	a	a	DET
ftr-363	1298	14	statement	statement	NOUN
ftr-363	1298	15	under	under	ADP
ftr-363	1298	16	subsection	subsection	NOUN
ftr-363	1298	17	(	(	PUNCT
ftr-363	1298	18	a	a	NOUN
ftr-363	1298	19	)	)	PUNCT
ftr-363	1298	20	for	for	ADP
ftr-363	1298	21	any	any	DET
ftr-363	1298	22	taxable	taxable	ADJ
ftr-363	1298	23	year	year	NOUN
ftr-363	1298	24	,	,	PUNCT
ftr-363	1298	25	and	and	CCONJ
ftr-363	1298	26	fails	fail	VERB
ftr-363	1298	27	to	to	PART
ftr-363	1298	28	file	file	VERB
ftr-363	1298	29	such	such	DET
ftr-363	1298	30	a	a	DET
ftr-363	1298	31	statement	statement	NOUN
ftr-363	1298	32	,	,	PUNCT
ftr-363	1298	33	fails	fail	VERB
ftr-363	1298	34	to	to	PART
ftr-363	1298	35	include	include	VERB
ftr-363	1298	36	all	all	DET
ftr-363	1298	37	required	required	ADJ
ftr-363	1298	38	information	information	NOUN
ftr-363	1298	39	,	,	PUNCT
ftr-363	1298	40	or	or	CCONJ
ftr-363	1298	41	includes	include	VERB
ftr-363	1298	42	incorrect	incorrect	ADJ
ftr-363	1298	43	information	information	NOUN
ftr-363	1298	44	,	,	PUNCT
ftr-363	1298	45	must	must	AUX
ftr-363	1298	46	pay	pay	VERB
ftr-363	1298	47	a	a	DET
ftr-363	1298	48	penalty	penalty	NOUN
ftr-363	1298	49	of	of	ADP
ftr-363	1298	50	$	$	SYM
ftr-363	1298	51	10,000	10,000	NUM
ftr-363	1298	52	unless	unless	SCONJ
ftr-363	1298	53	it	it	PRON
ftr-363	1298	54	is	be	AUX
ftr-363	1298	55	shown	show	VERB
ftr-363	1298	56	that	that	SCONJ
ftr-363	1298	57	such	such	ADJ
ftr-363	1298	58	failure	failure	NOUN
ftr-363	1298	59	is	be	AUX
ftr-363	1298	60	due	due	ADJ
ftr-363	1298	61	to	to	ADP
ftr-363	1298	62	reasonable	reasonable	ADJ
ftr-363	1298	63	cause	cause	NOUN
ftr-363	1298	64	and	and	CCONJ
ftr-363	1298	65	not	not	PART
ftr-363	1298	66	to	to	PART
ftr-363	1298	67	willful	willful	ADJ
ftr-363	1298	68	neglect	neglect	NOUN
ftr-363	1298	69	.	.	PUNCT
ftr-363	1299	1	finally	finally	ADV
ftr-363	1299	2	,	,	PUNCT
ftr-363	1299	3	the	the	DET
ftr-363	1299	4	statute	statute	NOUN
ftr-363	1299	5	provides	provide	VERB
ftr-363	1299	6	that	that	SCONJ
ftr-363	1299	7	any	any	DET
ftr-363	1299	8	federal	federal	ADJ
ftr-363	1299	9	agency	agency	NOUN
ftr-363	1299	10	or	or	CCONJ
ftr-363	1299	11	court	court	NOUN
ftr-363	1299	12	which	which	PRON
ftr-363	1299	13	collects	collect	VERB
ftr-363	1299	14	the	the	DET
ftr-363	1299	15	statement	statement	NOUN
ftr-363	1299	16	under	under	ADP
ftr-363	1299	17	subsection	subsection	NOUN
ftr-363	1299	18	(	(	PUNCT
ftr-363	1299	19	a	a	X
ftr-363	1299	20	)	)	PUNCT
ftr-363	1299	21	shall	shall	AUX
ftr-363	1299	22	provide	provide	VERB
ftr-363	1299	23	to	to	ADP
ftr-363	1299	24	the	the	DET
ftr-363	1299	25	secretary	secretary	NOUN
ftr-363	1299	26	a	a	DET
ftr-363	1299	27	copy	copy	NOUN
ftr-363	1299	28	of	of	ADP
ftr-363	1299	29	any	any	DET
ftr-363	1299	30	such	such	ADJ
ftr-363	1299	31	statement	statement	NOUN
ftr-363	1299	32	,	,	PUNCT
ftr-363	1299	33	and	and	CCONJ
ftr-363	1299	34	the	the	DET
ftr-363	1299	35	name	name	NOUN
ftr-363	1299	36	(	(	PUNCT
ftr-363	1299	37	and	and	CCONJ
ftr-363	1299	38	any	any	DET
ftr-363	1299	39	other	other	ADJ
ftr-363	1299	40	identifying	identify	VERB
ftr-363	1299	41	information	information	NOUN
ftr-363	1299	42	)	)	PUNCT
ftr-363	1299	43	of	of	ADP
ftr-363	1299	44	any	any	DET
ftr-363	1299	45	individual	individual	NOUN
ftr-363	1299	46	refusing	refuse	VERB
ftr-363	1299	47	to	to	PART
ftr-363	1299	48	comply	comply	VERB
ftr-363	1299	49	with	with	ADP
ftr-363	1299	50	the	the	DET
ftr-363	1299	51	provisions	provision	NOUN
ftr-363	1299	52	of	of	ADP
ftr-363	1299	53	subsection	subsection	NOUN
ftr-363	1299	54	(	(	PUNCT
ftr-363	1299	55	a	a	NOUN
ftr-363	1299	56	)	)	PUNCT
ftr-363	1299	57	.	.	PUNCT
ftr-363	1300	1	the	the	DET
ftr-363	1300	2	secretary	secretary	PROPN
ftr-363	1300	3	of	of	ADP
ftr-363	1300	4	state	state	NOUN
ftr-363	1300	5	shall	shall	AUX
ftr-363	1300	6	provide	provide	VERB
ftr-363	1300	7	to	to	ADP
ftr-363	1300	8	the	the	DET
ftr-363	1300	9	secretary	secretary	NOUN
ftr-363	1300	10	a	a	DET
ftr-363	1300	11	copy	copy	NOUN
ftr-363	1300	12	of	of	ADP
ftr-363	1300	13	each	each	DET
ftr-363	1300	14	certificate	certificate	NOUN
ftr-363	1300	15	as	as	ADP
ftr-363	1300	16	to	to	ADP
ftr-363	1300	17	the	the	DET
ftr-363	1300	18	loss	loss	NOUN
ftr-363	1300	19	of	of	ADP
ftr-363	1300	20	american	american	ADJ
ftr-363	1300	21	nationality	nationality	NOUN
ftr-363	1300	22	under	under	ADP
ftr-363	1300	23	§	§	PROPN
ftr-363	1300	24	358	358	NUM
ftr-363	1300	25	of	of	ADP
ftr-363	1300	26	the	the	DET
ftr-363	1300	27	immigration	immigration	NOUN
ftr-363	1300	28	and	and	CCONJ
ftr-363	1300	29	nationality	nationality	NOUN
ftr-363	1300	30	act	act	NOUN
ftr-363	1300	31	which	which	PRON
ftr-363	1300	32	is	be	AUX
ftr-363	1300	33	approved	approve	VERB
ftr-363	1300	34	by	by	ADP
ftr-363	1300	35	the	the	DET
ftr-363	1300	36	secretary	secretary	PROPN
ftr-363	1300	37	of	of	ADP
ftr-363	1300	38	state	state	NOUN
ftr-363	1300	39	,	,	PUNCT
ftr-363	1300	40	and	and	CCONJ
ftr-363	1300	41	the	the	DET
ftr-363	1300	42	federal	federal	ADJ
ftr-363	1300	43	agency	agency	NOUN
ftr-363	1300	44	primarily	primarily	ADV
ftr-363	1300	45	responsible	responsible	ADJ
ftr-363	1300	46	for	for	ADP
ftr-363	1300	47	administering	administer	VERB
ftr-363	1300	48	the	the	DET
ftr-363	1300	49	immigration	immigration	NOUN
ftr-363	1300	50	laws	law	NOUN
ftr-363	1300	51	shall	shall	AUX
ftr-363	1300	52	provide	provide	VERB
ftr-363	1300	53	to	to	ADP
ftr-363	1300	54	the	the	DET
ftr-363	1300	55	secretary	secretary	NOUN
ftr-363	1300	56	the	the	DET
ftr-363	1300	57	name	name	NOUN
ftr-363	1300	58	of	of	ADP
ftr-363	1300	59	each	each	DET
ftr-363	1300	60	lawful	lawful	ADJ
ftr-363	1300	61	permanent	permanent	ADJ
ftr-363	1300	62	resident	resident	NOUN
ftr-363	1300	63	of	of	ADP
ftr-363	1300	64	the	the	DET
ftr-363	1300	65	united	united	PROPN
ftr-363	1300	66	states	states	PROPN
ftr-363	1300	67	whose	whose	DET
ftr-363	1300	68	status	status	NOUN
ftr-363	1300	69	has	have	AUX
ftr-363	1300	70	been	be	AUX
ftr-363	1300	71	revoked	revoke	VERB
ftr-363	1300	72	or	or	CCONJ
ftr-363	1300	73	abandoned	abandon	VERB
ftr-363	1300	74	.	.	PUNCT
ftr-363	1301	1	no	no	ADV
ftr-363	1301	2	later	later	ADV
ftr-363	1301	3	than	than	ADP
ftr-363	1301	4	30	30	NUM
ftr-363	1301	5	days	day	NOUN
ftr-363	1301	6	after	after	ADP
ftr-363	1301	7	the	the	DET
ftr-363	1301	8	close	close	NOUN
ftr-363	1301	9	of	of	ADP
ftr-363	1301	10	each	each	DET
ftr-363	1301	11	calendar	calendar	NOUN
ftr-363	1301	12	quarter	quarter	NOUN
ftr-363	1301	13	,	,	PUNCT
ftr-363	1301	14	the	the	DET
ftr-363	1301	15	secretary	secretary	NOUN
ftr-363	1301	16	shall	shall	AUX
ftr-363	1301	17	publish	publish	VERB
ftr-363	1301	18	in	in	ADP
ftr-363	1301	19	the	the	DET
ftr-363	1301	20	federal	federal	ADJ
ftr-363	1301	21	register	register	VERB
ftr-363	1301	22	the	the	DET
ftr-363	1301	23	name	name	NOUN
ftr-363	1301	24	of	of	ADP
ftr-363	1301	25	each	each	DET
ftr-363	1301	26	individual	individual	ADJ
ftr-363	1301	27	losing	lose	VERB
ftr-363	1301	28	united	united	PROPN
ftr-363	1301	29	states	states	PROPN
ftr-363	1301	30	citizenship	citizenship	NOUN
ftr-363	1301	31	with	with	ADP
ftr-363	1301	32	respect	respect	NOUN
ftr-363	1301	33	to	to	ADP
ftr-363	1301	34	whom	whom	PRON
ftr-363	1301	35	the	the	DET
ftr-363	1301	36	secretary	secretary	NOUN
ftr-363	1301	37	receives	receive	VERB
ftr-363	1301	38	information	information	NOUN
ftr-363	1301	39	under	under	ADP
ftr-363	1301	40	the	the	DET
ftr-363	1301	41	preceding	precede	VERB
ftr-363	1301	42	sentence	sentence	NOUN
ftr-363	1301	43	during	during	ADP
ftr-363	1301	44	such	such	ADJ
ftr-363	1301	45	quarter	quarter	NOUN
ftr-363	1301	46	.	.	PUNCT
ftr-363	1302	1	228	228	NUM
ftr-363	1302	2	.	.	PUNCT
ftr-363	1303	1	see	see	VERB
ftr-363	1303	2	michael	michael	PROPN
ftr-363	1303	3	s.	s.	PROPN
ftr-363	1303	4	kirsch	kirsch	PROPN
ftr-363	1303	5	,	,	PUNCT
ftr-363	1303	6	alternative	alternative	ADJ
ftr-363	1303	7	sanctions	sanction	NOUN
ftr-363	1303	8	and	and	CCONJ
ftr-363	1303	9	the	the	DET
ftr-363	1303	10	federal	federal	ADJ
ftr-363	1303	11	tax	tax	NOUN
ftr-363	1303	12	law	law	NOUN
ftr-363	1303	13	:	:	PUNCT
ftr-363	1303	14	symbols	symbol	NOUN
ftr-363	1303	15	,	,	PUNCT
ftr-363	1303	16	shaming	shame	VERB
ftr-363	1303	17	,	,	PUNCT
ftr-363	1303	18	and	and	CCONJ
ftr-363	1303	19	social	social	ADJ
ftr-363	1303	20	norm	norm	NOUN
ftr-363	1303	21	management	management	NOUN
ftr-363	1303	22	as	as	ADP
ftr-363	1303	23	a	a	DET
ftr-363	1303	24	substitute	substitute	NOUN
ftr-363	1303	25	for	for	ADP
ftr-363	1303	26	effective	effective	ADJ
ftr-363	1303	27	tax	tax	NOUN
ftr-363	1303	28	policy	policy	NOUN
ftr-363	1303	29	,	,	PUNCT
ftr-363	1303	30	89	89	NUM
ftr-363	1303	31	iowa	iowa	PROPN
ftr-363	1303	32	l.	l.	PROPN
ftr-363	1303	33	rev	rev	PROPN
ftr-363	1303	34	.	.	PROPN
ftr-363	1303	35	863	863	NUM
ftr-363	1303	36	(	(	PUNCT
ftr-363	1303	37	2004	2004	NUM
ftr-363	1303	38	)	)	PUNCT
ftr-363	1303	39	for	for	ADP
ftr-363	1303	40	a	a	DET
ftr-363	1303	41	detailed	detailed	ADJ
ftr-363	1303	42	discussion	discussion	NOUN
ftr-363	1303	43	of	of	ADP
ftr-363	1303	44	this	this	DET
ftr-363	1303	45	law	law	NOUN
ftr-363	1303	46	and	and	CCONJ
ftr-363	1303	47	of	of	ADP
ftr-363	1303	48	the	the	DET
ftr-363	1303	49	policies	policy	NOUN
ftr-363	1303	50	behind	behind	ADP
ftr-363	1303	51	the	the	DET
ftr-363	1303	52	law	law	NOUN
ftr-363	1303	53	as	as	ADV
ftr-363	1303	54	well	well	ADV
ftr-363	1303	55	as	as	ADP
ftr-363	1303	56	the	the	DET
ftr-363	1303	57	shortcomings	shortcoming	NOUN
ftr-363	1303	58	of	of	ADP
ftr-363	1303	59	the	the	DET
ftr-363	1303	60	law	law	NOUN
ftr-363	1303	61	.	.	PUNCT
ftr-363	1304	1	229	229	NUM
ftr-363	1304	2	.	.	PUNCT
ftr-363	1305	1	the	the	DET
ftr-363	1305	2	remedy	remedy	NOUN
ftr-363	1305	3	also	also	ADV
ftr-363	1305	4	appears	appear	VERB
ftr-363	1305	5	ineffective	ineffective	ADJ
ftr-363	1305	6	,	,	PUNCT
ftr-363	1305	7	as	as	SCONJ
ftr-363	1305	8	more	more	ADJ
ftr-363	1305	9	and	and	CCONJ
ftr-363	1305	10	more	more	ADJ
ftr-363	1305	11	american	american	ADJ
ftr-363	1305	12	citizens	citizen	NOUN
ftr-363	1305	13	renounce	renounce	VERB
ftr-363	1305	14	their	their	PRON
ftr-363	1305	15	citizenships	citizenship	NOUN
ftr-363	1305	16	in	in	ADP
ftr-363	1305	17	order	order	NOUN
ftr-363	1305	18	to	to	PART
ftr-363	1305	19	avoid	avoid	VERB
ftr-363	1305	20	this	this	DET
ftr-363	1305	21	taxation	taxation	NOUN
ftr-363	1305	22	.	.	PUNCT
ftr-363	1306	1	see	see	VERB
ftr-363	1306	2	ellen	ellen	PROPN
ftr-363	1306	3	kelleher	kelleher	PROPN
ftr-363	1306	4	,	,	PUNCT
ftr-363	1306	5	americans	americans	PROPN
ftr-363	1306	6	forfeit	forfeit	VERB
ftr-363	1306	7	citizenship	citizenship	NOUN
ftr-363	1306	8	to	to	PART
ftr-363	1306	9	avoid	avoid	VERB
ftr-363	1306	10	tax	tax	NOUN
ftr-363	1306	11	,	,	PUNCT
ftr-363	1306	12	financial	financial	ADJ
ftr-363	1306	13	times	time	NOUN
ftr-363	1306	14	,	,	PUNCT
ftr-363	1306	15	july	july	PROPN
ftr-363	1306	16	17	17	NUM
ftr-363	1306	17	,	,	PUNCT
ftr-363	1306	18	2010	2010	NUM
ftr-363	1306	19	,	,	PUNCT
ftr-363	1306	20	available	available	ADJ
ftr-363	1306	21	at	at	ADP
ftr-363	1306	22	http://www.ft.com/cms/s/0/bab42a32-9126-11df-b29700144feab49a.html	http://www.ft.com/cms/s/0/bab42a32-9126-11df-b29700144feab49a.html	PROPN
ftr-363	1306	23	.	.	PUNCT
ftr-363	1307	1	230	230	NUM
ftr-363	1307	2	.	.	PUNCT
ftr-363	1307	3	kirsch	kirsch	PROPN
ftr-363	1307	4	,	,	PUNCT
ftr-363	1307	5	supra	supra	PROPN
ftr-363	1307	6	note	note	NOUN
ftr-363	1307	7	228	228	NUM
ftr-363	1307	8	,	,	PUNCT
ftr-363	1307	9	at	at	ADP
ftr-363	1307	10	888	888	NUM
ftr-363	1307	11	(	(	PUNCT
ftr-363	1307	12	discussing	discuss	VERB
ftr-363	1307	13	the	the	DET
ftr-363	1307	14	effectiveness	effectiveness	NOUN
ftr-363	1307	15	of	of	ADP
ftr-363	1307	16	shaming	shame	VERB
ftr-363	1307	17	sanctions	sanction	NOUN
ftr-363	1307	18	)	)	PUNCT
ftr-363	1307	19	.	.	PUNCT
ftr-363	1308	1	820	820	NUM
ftr-363	1308	2	florida	florida	PROPN
ftr-363	1308	3	tax	tax	PROPN
ftr-363	1308	4	review	review	NOUN
ftr-363	1308	5	[	[	X
ftr-363	1308	6	vol	vol	NOUN
ftr-363	1308	7	.	.	PUNCT
ftr-363	1309	1	10:10	10:10	NUM
ftr-363	1310	1	regardless	regardless	ADV
ftr-363	1310	2	of	of	ADP
ftr-363	1310	3	its	its	PRON
ftr-363	1310	4	effectiveness	effectiveness	NOUN
ftr-363	1310	5	,	,	PUNCT
ftr-363	1310	6	section	section	NOUN
ftr-363	1310	7	6039	6039	NUM
ftr-363	1310	8	g	g	PROPN
ftr-363	1310	9	demonstrates	demonstrate	VERB
ftr-363	1310	10	a	a	DET
ftr-363	1310	11	congressional	congressional	ADJ
ftr-363	1310	12	willingness	willingness	NOUN
ftr-363	1310	13	to	to	PART
ftr-363	1310	14	resort	resort	VERB
ftr-363	1310	15	to	to	ADP
ftr-363	1310	16	shaming	shame	VERB
ftr-363	1310	17	as	as	ADP
ftr-363	1310	18	an	an	DET
ftr-363	1310	19	enforcement	enforcement	NOUN
ftr-363	1310	20	technique.231	technique.231	VERB
ftr-363	1310	21	more	more	ADV
ftr-363	1310	22	recently	recently	ADV
ftr-363	1310	23	congress	congress	PROPN
ftr-363	1310	24	has	have	AUX
ftr-363	1310	25	flirted	flirt	VERB
ftr-363	1310	26	with	with	ADP
ftr-363	1310	27	the	the	DET
ftr-363	1310	28	idea	idea	NOUN
ftr-363	1310	29	of	of	ADP
ftr-363	1310	30	using	use	VERB
ftr-363	1310	31	shaming	shame	VERB
ftr-363	1310	32	to	to	PART
ftr-363	1310	33	identify	identify	VERB
ftr-363	1310	34	corporate	corporate	ADJ
ftr-363	1310	35	taxpayers	taxpayer	NOUN
ftr-363	1310	36	who	who	PRON
ftr-363	1310	37	seek	seek	VERB
ftr-363	1310	38	to	to	PART
ftr-363	1310	39	reduce	reduce	VERB
ftr-363	1310	40	or	or	CCONJ
ftr-363	1310	41	eliminate	eliminate	VERB
ftr-363	1310	42	their	their	PRON
ftr-363	1310	43	tax	tax	NOUN
ftr-363	1310	44	liability	liability	NOUN
ftr-363	1310	45	by	by	ADP
ftr-363	1310	46	employing	employ	VERB
ftr-363	1310	47	“	"	PUNCT
ftr-363	1310	48	abusive	abusive	ADJ
ftr-363	1310	49	”	"	PUNCT
ftr-363	1310	50	tax	tax	NOUN
ftr-363	1310	51	shelters.232	shelters.232	NOUN
ftr-363	1310	52	while	while	SCONJ
ftr-363	1310	53	numerous	numerous	ADJ
ftr-363	1310	54	states	state	NOUN
ftr-363	1310	55	231	231	NUM
ftr-363	1310	56	.	.	PUNCT
ftr-363	1311	1	the	the	DET
ftr-363	1311	2	irs	irs	PROPN
ftr-363	1311	3	and	and	CCONJ
ftr-363	1311	4	the	the	DET
ftr-363	1311	5	department	department	PROPN
ftr-363	1311	6	of	of	ADP
ftr-363	1311	7	justice	justice	PROPN
ftr-363	1311	8	use	use	VERB
ftr-363	1311	9	a	a	DET
ftr-363	1311	10	form	form	NOUN
ftr-363	1311	11	of	of	ADP
ftr-363	1311	12	shaming	shame	VERB
ftr-363	1311	13	in	in	ADP
ftr-363	1311	14	some	some	PRON
ftr-363	1311	15	of	of	ADP
ftr-363	1311	16	their	their	PRON
ftr-363	1311	17	information	information	NOUN
ftr-363	1311	18	releases	release	NOUN
ftr-363	1311	19	and	and	CCONJ
ftr-363	1311	20	website	website	NOUN
ftr-363	1311	21	postings	posting	NOUN
ftr-363	1311	22	.	.	PUNCT
ftr-363	1312	1	the	the	DET
ftr-363	1312	2	irs	irs	PROPN
ftr-363	1312	3	publishes	publish	VERB
ftr-363	1312	4	a	a	DET
ftr-363	1312	5	“	"	PUNCT
ftr-363	1312	6	dirty	dirty	ADJ
ftr-363	1312	7	dozen	dozen	NOUN
ftr-363	1312	8	”	"	PUNCT
ftr-363	1312	9	list	list	NOUN
ftr-363	1312	10	of	of	ADP
ftr-363	1312	11	transactions	transaction	NOUN
ftr-363	1312	12	it	it	PRON
ftr-363	1312	13	finds	find	VERB
ftr-363	1312	14	abhorrent	abhorrent	ADJ
ftr-363	1312	15	and	and	CCONJ
ftr-363	1312	16	contrary	contrary	ADJ
ftr-363	1312	17	to	to	ADP
ftr-363	1312	18	the	the	DET
ftr-363	1312	19	law	law	NOUN
ftr-363	1312	20	.	.	PUNCT
ftr-363	1313	1	the	the	DET
ftr-363	1313	2	list	list	NOUN
ftr-363	1313	3	serves	serve	VERB
ftr-363	1313	4	both	both	PRON
ftr-363	1313	5	to	to	ADP
ftr-363	1313	6	“	"	PUNCT
ftr-363	1313	7	shame	shame	PROPN
ftr-363	1313	8	”	"	PUNCT
ftr-363	1313	9	the	the	DET
ftr-363	1313	10	promoters	promoter	NOUN
ftr-363	1313	11	and	and	CCONJ
ftr-363	1313	12	investors	investor	NOUN
ftr-363	1313	13	in	in	ADP
ftr-363	1313	14	the	the	DET
ftr-363	1313	15	promotion	promotion	NOUN
ftr-363	1313	16	as	as	ADV
ftr-363	1313	17	well	well	ADV
ftr-363	1313	18	as	as	ADP
ftr-363	1313	19	to	to	PART
ftr-363	1313	20	inform	inform	VERB
ftr-363	1313	21	prospective	prospective	ADJ
ftr-363	1313	22	investors	investor	NOUN
ftr-363	1313	23	of	of	ADP
ftr-363	1313	24	the	the	DET
ftr-363	1313	25	toxic	toxic	ADJ
ftr-363	1313	26	tax	tax	NOUN
ftr-363	1313	27	nature	nature	NOUN
ftr-363	1313	28	of	of	ADP
ftr-363	1313	29	the	the	DET
ftr-363	1313	30	transaction	transaction	NOUN
ftr-363	1313	31	.	.	PUNCT
ftr-363	1314	1	internal	internal	ADJ
ftr-363	1314	2	revenue	revenue	NOUN
ftr-363	1314	3	service	service	NOUN
ftr-363	1314	4	,	,	PUNCT
ftr-363	1314	5	beware	beware	NOUN
ftr-363	1314	6	of	of	ADP
ftr-363	1314	7	irs	irs	PROPN
ftr-363	1314	8	’	'	PUNCT
ftr-363	1314	9	2010	2010	NUM
ftr-363	1314	10	“	"	PUNCT
ftr-363	1314	11	dirty	dirty	ADJ
ftr-363	1314	12	dozen	dozen	NOUN
ftr-363	1314	13	”	"	PUNCT
ftr-363	1314	14	tax	tax	NOUN
ftr-363	1314	15	scams	scam	NOUN
ftr-363	1314	16	,	,	PUNCT
ftr-363	1314	17	http://www.irs.gov/newsroom/article/0,,id=220238,00.html	http://www.irs.gov/newsroom/article/0,,id=220238,00.html	NOUN
ftr-363	1314	18	.	.	PUNCT
ftr-363	1315	1	similarly	similarly	ADV
ftr-363	1315	2	,	,	PUNCT
ftr-363	1315	3	but	but	CCONJ
ftr-363	1315	4	in	in	ADP
ftr-363	1315	5	less	less	ADJ
ftr-363	1315	6	of	of	ADP
ftr-363	1315	7	a	a	DET
ftr-363	1315	8	shaming	shame	VERB
ftr-363	1315	9	mode	mode	NOUN
ftr-363	1315	10	,	,	PUNCT
ftr-363	1315	11	the	the	DET
ftr-363	1315	12	irs	irs	PROPN
ftr-363	1315	13	publishes	publish	VERB
ftr-363	1315	14	“	"	PUNCT
ftr-363	1315	15	listed	list	VERB
ftr-363	1315	16	transactions	transaction	NOUN
ftr-363	1315	17	”	"	PUNCT
ftr-363	1315	18	in	in	ADP
ftr-363	1315	19	an	an	DET
ftr-363	1315	20	effort	effort	NOUN
ftr-363	1315	21	to	to	PART
ftr-363	1315	22	let	let	VERB
ftr-363	1315	23	people	people	NOUN
ftr-363	1315	24	know	know	VERB
ftr-363	1315	25	that	that	SCONJ
ftr-363	1315	26	certain	certain	ADJ
ftr-363	1315	27	transactions	transaction	NOUN
ftr-363	1315	28	have	have	AUX
ftr-363	1315	29	gained	gain	VERB
ftr-363	1315	30	the	the	DET
ftr-363	1315	31	attention	attention	NOUN
ftr-363	1315	32	of	of	ADP
ftr-363	1315	33	the	the	DET
ftr-363	1315	34	irs	irs	PROPN
ftr-363	1315	35	in	in	ADP
ftr-363	1315	36	such	such	DET
ftr-363	1315	37	a	a	DET
ftr-363	1315	38	way	way	NOUN
ftr-363	1315	39	that	that	PRON
ftr-363	1315	40	settlement	settlement	NOUN
ftr-363	1315	41	of	of	ADP
ftr-363	1315	42	the	the	DET
ftr-363	1315	43	cases	case	NOUN
ftr-363	1315	44	is	be	AUX
ftr-363	1315	45	no	no	ADV
ftr-363	1315	46	longer	long	ADV
ftr-363	1315	47	an	an	DET
ftr-363	1315	48	option	option	NOUN
ftr-363	1315	49	.	.	PUNCT
ftr-363	1316	1	the	the	DET
ftr-363	1316	2	listing	listing	NOUN
ftr-363	1316	3	of	of	ADP
ftr-363	1316	4	a	a	DET
ftr-363	1316	5	transaction	transaction	NOUN
ftr-363	1316	6	serves	serve	VERB
ftr-363	1316	7	to	to	PART
ftr-363	1316	8	shame	shame	VERB
ftr-363	1316	9	those	those	PRON
ftr-363	1316	10	engaged	engage	VERB
ftr-363	1316	11	in	in	ADP
ftr-363	1316	12	that	that	DET
ftr-363	1316	13	transaction	transaction	NOUN
ftr-363	1316	14	although	although	SCONJ
ftr-363	1316	15	not	not	PART
ftr-363	1316	16	by	by	ADP
ftr-363	1316	17	name	name	NOUN
ftr-363	1316	18	as	as	ADV
ftr-363	1316	19	well	well	ADV
ftr-363	1316	20	as	as	ADP
ftr-363	1316	21	to	to	PART
ftr-363	1316	22	inform	inform	VERB
ftr-363	1316	23	.	.	PUNCT
ftr-363	1317	1	internal	internal	ADJ
ftr-363	1317	2	revenue	revenue	NOUN
ftr-363	1317	3	service	service	NOUN
ftr-363	1317	4	,	,	PUNCT
ftr-363	1317	5	recognized	recognize	VERB
ftr-363	1317	6	abusive	abusive	ADJ
ftr-363	1317	7	and	and	CCONJ
ftr-363	1317	8	listed	list	VERB
ftr-363	1317	9	transactions	transaction	NOUN
ftr-363	1317	10	,	,	PUNCT
ftr-363	1317	11	http://www.irs.gov/businesses/corporations/article/0,,id=120633,00.html	http://www.irs.gov/businesses/corporations/article/0,,id=120633,00.html	PROPN
ftr-363	1317	12	.	.	PUNCT
ftr-363	1318	1	the	the	DET
ftr-363	1318	2	service	service	NOUN
ftr-363	1318	3	sometimes	sometimes	ADV
ftr-363	1318	4	back	back	ADV
ftr-363	1318	5	-	-	PUNCT
ftr-363	1318	6	ends	end	VERB
ftr-363	1318	7	the	the	DET
ftr-363	1318	8	shaming	shame	VERB
ftr-363	1318	9	provisions	provision	NOUN
ftr-363	1318	10	on	on	ADP
ftr-363	1318	11	these	these	DET
ftr-363	1318	12	transactions	transaction	NOUN
ftr-363	1318	13	by	by	ADP
ftr-363	1318	14	requiring	require	VERB
ftr-363	1318	15	a	a	DET
ftr-363	1318	16	disclosure	disclosure	NOUN
ftr-363	1318	17	waiver	waiver	NOUN
ftr-363	1318	18	in	in	ADP
ftr-363	1318	19	settlements	settlement	NOUN
ftr-363	1318	20	it	it	PRON
ftr-363	1318	21	reaches	reach	VERB
ftr-363	1318	22	with	with	ADP
ftr-363	1318	23	taxpayers	taxpayer	NOUN
ftr-363	1318	24	engaged	engage	VERB
ftr-363	1318	25	in	in	ADP
ftr-363	1318	26	such	such	ADJ
ftr-363	1318	27	transactions	transaction	NOUN
ftr-363	1318	28	so	so	SCONJ
ftr-363	1318	29	it	it	PRON
ftr-363	1318	30	can	can	AUX
ftr-363	1318	31	publicize	publicize	VERB
ftr-363	1318	32	the	the	DET
ftr-363	1318	33	concession	concession	NOUN
ftr-363	1318	34	by	by	ADP
ftr-363	1318	35	the	the	DET
ftr-363	1318	36	offending	offending	ADJ
ftr-363	1318	37	taxpayer	taxpayer	NOUN
ftr-363	1318	38	.	.	PUNCT
ftr-363	1319	1	see	see	VERB
ftr-363	1319	2	blank	blank	ADJ
ftr-363	1319	3	,	,	PUNCT
ftr-363	1319	4	supra	supra	PROPN
ftr-363	1319	5	note	note	NOUN
ftr-363	1319	6	101	101	NUM
ftr-363	1319	7	,	,	PUNCT
ftr-363	1319	8	at	at	ADP
ftr-363	1319	9	82	82	NUM
ftr-363	1319	10	-	-	SYM
ftr-363	1319	11	85	85	NUM
ftr-363	1319	12	.	.	PUNCT
ftr-363	1320	1	the	the	DET
ftr-363	1320	2	department	department	PROPN
ftr-363	1320	3	of	of	ADP
ftr-363	1320	4	justice	justice	PROPN
ftr-363	1320	5	regularly	regularly	ADV
ftr-363	1320	6	publicizes	publicize	VERB
ftr-363	1320	7	the	the	DET
ftr-363	1320	8	convictions	conviction	NOUN
ftr-363	1320	9	that	that	SCONJ
ftr-363	1320	10	it	it	PRON
ftr-363	1320	11	obtains	obtain	VERB
ftr-363	1320	12	and	and	CCONJ
ftr-363	1320	13	the	the	DET
ftr-363	1320	14	civil	civil	ADJ
ftr-363	1320	15	injunctions	injunction	NOUN
ftr-363	1320	16	that	that	SCONJ
ftr-363	1320	17	it	it	PRON
ftr-363	1320	18	obtains	obtain	VERB
ftr-363	1320	19	in	in	ADP
ftr-363	1320	20	promoter	promoter	NOUN
ftr-363	1320	21	and	and	CCONJ
ftr-363	1320	22	return	return	VERB
ftr-363	1320	23	preparer	preparer	NOUN
ftr-363	1320	24	cases	case	NOUN
ftr-363	1320	25	.	.	PUNCT
ftr-363	1321	1	see	see	VERB
ftr-363	1321	2	,	,	PUNCT
ftr-363	1321	3	e.g.	e.g.	ADV
ftr-363	1321	4	press	press	NOUN
ftr-363	1321	5	release	release	NOUN
ftr-363	1321	6	,	,	PUNCT
ftr-363	1321	7	u.s	u.s	PROPN
ftr-363	1321	8	.	.	PROPN
ftr-363	1321	9	department	department	PROPN
ftr-363	1321	10	of	of	ADP
ftr-363	1321	11	justice	justice	PROPN
ftr-363	1321	12	,	,	PUNCT
ftr-363	1321	13	cincinnati	cincinnati	PROPN
ftr-363	1321	14	area	area	PROPN
ftr-363	1321	15	return	return	NOUN
ftr-363	1321	16	preparer	preparer	NOUN
ftr-363	1321	17	pleads	plead	VERB
ftr-363	1321	18	guilty	guilty	ADJ
ftr-363	1321	19	to	to	ADP
ftr-363	1321	20	tax	tax	NOUN
ftr-363	1321	21	crimes	crime	NOUN
ftr-363	1321	22	(	(	PUNCT
ftr-363	1321	23	june	june	PROPN
ftr-363	1321	24	8	8	NUM
ftr-363	1321	25	,	,	PUNCT
ftr-363	1321	26	2010	2010	NUM
ftr-363	1321	27	)	)	PUNCT
ftr-363	1321	28	,	,	PUNCT
ftr-363	1321	29	available	available	ADJ
ftr-363	1321	30	at	at	ADP
ftr-363	1321	31	http://www.justice.gov/tax/txdv10671.htm	http://www.justice.gov/tax/txdv10671.htm	NOUN
ftr-363	1321	32	;	;	PUNCT
ftr-363	1321	33	press	press	NOUN
ftr-363	1321	34	release	release	NOUN
ftr-363	1321	35	,	,	PUNCT
ftr-363	1321	36	u.s	u.s	PROPN
ftr-363	1321	37	.	.	PROPN
ftr-363	1321	38	department	department	PROPN
ftr-363	1321	39	of	of	ADP
ftr-363	1321	40	justice	justice	PROPN
ftr-363	1321	41	,	,	PUNCT
ftr-363	1321	42	federal	federal	ADJ
ftr-363	1321	43	jury	jury	NOUN
ftr-363	1321	44	convicts	convict	VERB
ftr-363	1321	45	local	local	ADJ
ftr-363	1321	46	tax	tax	NOUN
ftr-363	1321	47	preparer	preparer	NOUN
ftr-363	1321	48	–	–	PUNCT
ftr-363	1321	49	faces	face	VERB
ftr-363	1321	50	up	up	ADP
ftr-363	1321	51	to	to	PART
ftr-363	1321	52	33	33	NUM
ftr-363	1321	53	years	year	NOUN
ftr-363	1321	54	in	in	ADP
ftr-363	1321	55	federal	federal	ADJ
ftr-363	1321	56	prison	prison	NOUN
ftr-363	1321	57	(	(	PUNCT
ftr-363	1321	58	mar	mar	PROPN
ftr-363	1321	59	.	.	PROPN
ftr-363	1321	60	12	12	NUM
ftr-363	1321	61	,	,	PUNCT
ftr-363	1321	62	2010	2010	NUM
ftr-363	1321	63	)	)	PUNCT
ftr-363	1321	64	,	,	PUNCT
ftr-363	1321	65	available	available	ADJ
ftr-363	1321	66	at	at	ADP
ftr-363	1321	67	http://www.justice.gov/usao	http://www.justice.gov/usao	PROPN
ftr-363	1321	68	/txn	/txn	NOUN
ftr-363	1321	69	/	/	SYM
ftr-363	1321	70	pressrel10	pressrel10	NOUN
ftr-363	1321	71	/	/	SYM
ftr-363	1321	72	watson_tax_convict_pr.html	watson_tax_convict_pr.html	PROPN
ftr-363	1321	73	.	.	PUNCT
ftr-363	1322	1	the	the	DET
ftr-363	1322	2	publication	publication	NOUN
ftr-363	1322	3	of	of	ADP
ftr-363	1322	4	the	the	DET
ftr-363	1322	5	name	name	NOUN
ftr-363	1322	6	of	of	ADP
ftr-363	1322	7	the	the	DET
ftr-363	1322	8	person	person	NOUN
ftr-363	1322	9	convicted	convict	VERB
ftr-363	1322	10	or	or	CCONJ
ftr-363	1322	11	enjoined	enjoin	VERB
ftr-363	1322	12	serves	serve	VERB
ftr-363	1322	13	not	not	PART
ftr-363	1322	14	only	only	ADV
ftr-363	1322	15	to	to	PART
ftr-363	1322	16	shame	shame	VERB
ftr-363	1322	17	the	the	DET
ftr-363	1322	18	individual	individual	NOUN
ftr-363	1322	19	so	so	ADV
ftr-363	1322	20	named	name	VERB
ftr-363	1322	21	but	but	CCONJ
ftr-363	1322	22	to	to	PART
ftr-363	1322	23	deter	deter	VERB
ftr-363	1322	24	others	other	NOUN
ftr-363	1322	25	who	who	PRON
ftr-363	1322	26	might	might	AUX
ftr-363	1322	27	engage	engage	VERB
ftr-363	1322	28	in	in	ADP
ftr-363	1322	29	similar	similar	ADJ
ftr-363	1322	30	behavior	behavior	NOUN
ftr-363	1322	31	.	.	PUNCT
ftr-363	1323	1	here	here	ADV
ftr-363	1323	2	,	,	PUNCT
ftr-363	1323	3	the	the	DET
ftr-363	1323	4	shaming	shaming	NOUN
ftr-363	1323	5	comes	come	VERB
ftr-363	1323	6	after	after	ADP
ftr-363	1323	7	enforcement	enforcement	NOUN
ftr-363	1323	8	so	so	SCONJ
ftr-363	1323	9	the	the	DET
ftr-363	1323	10	shaming	shaming	NOUN
ftr-363	1323	11	does	do	AUX
ftr-363	1323	12	not	not	PART
ftr-363	1323	13	motivate	motivate	VERB
ftr-363	1323	14	the	the	DET
ftr-363	1323	15	convicted	convict	VERB
ftr-363	1323	16	or	or	CCONJ
ftr-363	1323	17	enjoined	enjoin	VERB
ftr-363	1323	18	individual	individual	NOUN
ftr-363	1323	19	to	to	PART
ftr-363	1323	20	change	change	VERB
ftr-363	1323	21	their	their	PRON
ftr-363	1323	22	behavior	behavior	NOUN
ftr-363	1323	23	.	.	PUNCT
ftr-363	1324	1	the	the	DET
ftr-363	1324	2	enforcement	enforcement	NOUN
ftr-363	1324	3	activity	activity	NOUN
ftr-363	1324	4	,	,	PUNCT
ftr-363	1324	5	hopefully	hopefully	ADV
ftr-363	1324	6	,	,	PUNCT
ftr-363	1324	7	accomplishes	accomplish	VERB
ftr-363	1324	8	that	that	DET
ftr-363	1324	9	purpose	purpose	NOUN
ftr-363	1324	10	.	.	PUNCT
ftr-363	1325	1	232	232	NUM
ftr-363	1325	2	.	.	PUNCT
ftr-363	1325	3	jumpstart	jumpstart	VERB
ftr-363	1325	4	our	our	PRON
ftr-363	1325	5	business	business	NOUN
ftr-363	1325	6	strength	strength	NOUN
ftr-363	1325	7	(	(	PUNCT
ftr-363	1325	8	jobs	job	NOUN
ftr-363	1325	9	)	)	PUNCT
ftr-363	1325	10	act	act	PROPN
ftr-363	1325	11	,	,	PUNCT
ftr-363	1325	12	s.	s.	PROPN
ftr-363	1325	13	1637	1637	NUM
ftr-363	1325	14	,	,	PUNCT
ftr-363	1325	15	108th	108th	ADJ
ftr-363	1325	16	cong	cong	NOUN
ftr-363	1325	17	.	.	PROPN
ftr-363	1325	18	,	,	PUNCT
ftr-363	1325	19	2d	2d	NUM
ftr-363	1325	20	sess	sess	NOUN
ftr-363	1325	21	.	.	PUNCT
ftr-363	1326	1	,	,	PUNCT
ftr-363	1326	2	402	402	NUM
ftr-363	1326	3	,	,	PUNCT
ftr-363	1326	4	150	150	NUM
ftr-363	1326	5	cong	cong	NOUN
ftr-363	1326	6	.	.	PUNCT
ftr-363	1327	1	rec	rec	PROPN
ftr-363	1327	2	.	.	PUNCT
ftr-363	1328	1	s.	s.	PROPN
ftr-363	1328	2	5622	5622	NUM
ftr-363	1328	3	,	,	PUNCT
ftr-363	1328	4	5643	5643	NUM
ftr-363	1328	5	(	(	PUNCT
ftr-363	1328	6	may	may	PROPN
ftr-363	1328	7	18	18	NUM
ftr-363	1328	8	,	,	PUNCT
ftr-363	1328	9	2004	2004	NUM
ftr-363	1328	10	)	)	PUNCT
ftr-363	1328	11	.	.	PUNCT
ftr-363	1329	1	for	for	ADP
ftr-363	1329	2	a	a	DET
ftr-363	1329	3	detailed	detailed	ADJ
ftr-363	1329	4	discussion	discussion	NOUN
ftr-363	1329	5	of	of	ADP
ftr-363	1329	6	this	this	DET
ftr-363	1329	7	provision	provision	NOUN
ftr-363	1329	8	,	,	PUNCT
ftr-363	1329	9	see	see	VERB
ftr-363	1329	10	blank	blank	ADJ
ftr-363	1329	11	,	,	PUNCT
ftr-363	1329	12	supra	supra	PROPN
ftr-363	1329	13	note	note	NOUN
ftr-363	1329	14	101	101	NUM
ftr-363	1329	15	,	,	PUNCT
ftr-363	1329	16	at	at	ADP
ftr-363	1329	17	553	553	NUM
ftr-363	1329	18	&	&	CCONJ
ftr-363	1329	19	n.74	n.74	PROPN
ftr-363	1329	20	.	.	PROPN
ftr-363	1329	21	blank	blank	PROPN
ftr-363	1329	22	argues	argue	VERB
ftr-363	1329	23	that	that	SCONJ
ftr-363	1329	24	shaming	shame	VERB
ftr-363	1329	25	corporations	corporation	NOUN
ftr-363	1329	26	that	that	PRON
ftr-363	1329	27	use	use	VERB
ftr-363	1329	28	tax	tax	NOUN
ftr-363	1329	29	shelters	shelter	NOUN
ftr-363	1329	30	would	would	AUX
ftr-363	1329	31	not	not	PART
ftr-363	1329	32	promote	promote	VERB
ftr-363	1329	33	tax	tax	NOUN
ftr-363	1329	34	compliance	compliance	NOUN
ftr-363	1329	35	for	for	ADP
ftr-363	1329	36	a	a	DET
ftr-363	1329	37	variety	variety	NOUN
ftr-363	1329	38	of	of	ADP
ftr-363	1329	39	reasons	reason	NOUN
ftr-363	1329	40	.	.	PUNCT
ftr-363	1330	1	in	in	ADP
ftr-363	1330	2	many	many	ADJ
ftr-363	1330	3	ways	way	NOUN
ftr-363	1330	4	the	the	DET
ftr-363	1330	5	proposal	proposal	NOUN
ftr-363	1330	6	to	to	PART
ftr-363	1330	7	shame	shame	VERB
ftr-363	1330	8	corporations	corporation	NOUN
ftr-363	1330	9	in	in	ADP
ftr-363	1330	10	this	this	DET
ftr-363	1330	11	context	context	NOUN
ftr-363	1330	12	carries	carry	VERB
ftr-363	1330	13	many	many	ADJ
ftr-363	1330	14	of	of	ADP
ftr-363	1330	15	the	the	DET
ftr-363	1330	16	symbolic	symbolic	ADJ
ftr-363	1330	17	but	but	CCONJ
ftr-363	1330	18	ineffective	ineffective	ADJ
ftr-363	1330	19	concerns	concern	NOUN
ftr-363	1330	20	expressed	express	VERB
ftr-363	1330	21	by	by	ADP
ftr-363	1330	22	kirsch	kirsch	PROPN
ftr-363	1330	23	about	about	ADP
ftr-363	1330	24	expatriate	expatriate	ADJ
ftr-363	1330	25	shaming	shame	VERB
ftr-363	1330	26	.	.	PUNCT
ftr-363	1331	1	kirsch	kirsch	PROPN
ftr-363	1331	2	,	,	PUNCT
ftr-363	1331	3	supra	supra	PROPN
ftr-363	1331	4	note	note	NOUN
ftr-363	1331	5	228	228	NUM
ftr-363	1331	6	,	,	PUNCT
ftr-363	1331	7	at	at	ADP
ftr-363	1331	8	921	921	NUM
ftr-363	1331	9	.	.	PUNCT
ftr-363	1332	1	congress	congress	PROPN
ftr-363	1332	2	feels	feel	VERB
ftr-363	1332	3	a	a	DET
ftr-363	1332	4	need	need	NOUN
ftr-363	1332	5	to	to	PART
ftr-363	1332	6	express	express	VERB
ftr-363	1332	7	displeasure	displeasure	NOUN
ftr-363	1332	8	about	about	ADP
ftr-363	1332	9	certain	certain	ADJ
ftr-363	1332	10	behavior	behavior	NOUN
ftr-363	1332	11	but	but	CCONJ
ftr-363	1332	12	chooses	choose	VERB
ftr-363	1332	13	to	to	PART
ftr-363	1332	14	make	make	VERB
ftr-363	1332	15	its	its	PRON
ftr-363	1332	16	expression	expression	NOUN
ftr-363	1332	17	in	in	ADP
ftr-363	1332	18	a	a	DET
ftr-363	1332	19	manner	manner	NOUN
ftr-363	1332	20	that	that	PRON
ftr-363	1332	21	does	do	AUX
ftr-363	1332	22	not	not	PART
ftr-363	1332	23	affect	affect	VERB
ftr-363	1332	24	future	future	ADJ
ftr-363	1332	25	behavior	behavior	NOUN
ftr-363	1332	26	in	in	ADP
ftr-363	1332	27	the	the	DET
ftr-363	1332	28	manner	manner	NOUN
ftr-363	1332	29	in	in	ADP
ftr-363	1332	30	which	which	PRON
ftr-363	1332	31	it	it	PRON
ftr-363	1332	32	seeks	seek	VERB
ftr-363	1332	33	.	.	PUNCT
ftr-363	1333	1	2011	2011	NUM
ftr-363	1333	2	]	]	PUNCT
ftr-363	1333	3	transparency	transparency	NOUN
ftr-363	1333	4	in	in	ADP
ftr-363	1333	5	private	private	ADJ
ftr-363	1333	6	collection	collection	NOUN
ftr-363	1333	7	of	of	ADP
ftr-363	1333	8	federal	federal	ADJ
ftr-363	1333	9	taxes	taxis	NOUN
ftr-363	1333	10	821	821	NUM
ftr-363	1333	11	have	have	AUX
ftr-363	1333	12	adopted	adopt	VERB
ftr-363	1333	13	shaming	shame	VERB
ftr-363	1333	14	as	as	ADP
ftr-363	1333	15	a	a	DET
ftr-363	1333	16	means	means	NOUN
ftr-363	1333	17	of	of	ADP
ftr-363	1333	18	increasing	increase	VERB
ftr-363	1333	19	revenue	revenue	NOUN
ftr-363	1333	20	,	,	PUNCT
ftr-363	1333	21	no	no	DET
ftr-363	1333	22	state	state	NOUN
ftr-363	1333	23	has	have	AUX
ftr-363	1333	24	yet	yet	ADV
ftr-363	1333	25	adopted	adopt	VERB
ftr-363	1333	26	shaming	shame	VERB
ftr-363	1333	27	based	base	VERB
ftr-363	1333	28	on	on	ADP
ftr-363	1333	29	corporate	corporate	ADJ
ftr-363	1333	30	tax	tax	NOUN
ftr-363	1333	31	shelter	shelter	NOUN
ftr-363	1333	32	activity.233	activity.233	VERB
ftr-363	1333	33	the	the	DET
ftr-363	1333	34	concept	concept	NOUN
ftr-363	1333	35	of	of	ADP
ftr-363	1333	36	shaming	shame	VERB
ftr-363	1333	37	has	have	AUX
ftr-363	1333	38	received	receive	VERB
ftr-363	1333	39	much	much	ADJ
ftr-363	1333	40	attention	attention	NOUN
ftr-363	1333	41	among	among	ADP
ftr-363	1333	42	writers	writer	NOUN
ftr-363	1333	43	seeking	seek	VERB
ftr-363	1333	44	ways	way	NOUN
ftr-363	1333	45	to	to	PART
ftr-363	1333	46	promote	promote	VERB
ftr-363	1333	47	tax	tax	NOUN
ftr-363	1333	48	compliance.234	compliance.234	NOUN
ftr-363	1333	49	earlier	early	ADV
ftr-363	1333	50	writing	write	VERB
ftr-363	1333	51	concerning	concern	VERB
ftr-363	1333	52	shaming	shame	VERB
ftr-363	1333	53	addressed	address	VERB
ftr-363	1333	54	its	its	PRON
ftr-363	1333	55	effectiveness	effectiveness	NOUN
ftr-363	1333	56	in	in	ADP
ftr-363	1333	57	the	the	DET
ftr-363	1333	58	criminal	criminal	ADJ
ftr-363	1333	59	context.235	context.235	PROPN
ftr-363	1333	60	toni	toni	PROPN
ftr-363	1333	61	massaro	massaro	PROPN
ftr-363	1333	62	provided	provide	VERB
ftr-363	1333	63	a	a	DET
ftr-363	1333	64	critical	critical	ADJ
ftr-363	1333	65	analysis	analysis	NOUN
ftr-363	1333	66	of	of	ADP
ftr-363	1333	67	shaming	shame	VERB
ftr-363	1333	68	in	in	ADP
ftr-363	1333	69	this	this	DET
ftr-363	1333	70	context	context	NOUN
ftr-363	1333	71	and	and	CCONJ
ftr-363	1333	72	identified	identify	VERB
ftr-363	1333	73	five	five	NUM
ftr-363	1333	74	conditions	condition	NOUN
ftr-363	1333	75	that	that	SCONJ
ftr-363	1333	76	a	a	DET
ftr-363	1333	77	shaming	shaming	ADJ
ftr-363	1333	78	statute	statute	NOUN
ftr-363	1333	79	should	should	AUX
ftr-363	1333	80	meet	meet	VERB
ftr-363	1333	81	to	to	PART
ftr-363	1333	82	be	be	AUX
ftr-363	1333	83	an	an	DET
ftr-363	1333	84	effective	effective	ADJ
ftr-363	1333	85	remedy	remedy	NOUN
ftr-363	1333	86	:	:	PUNCT
ftr-363	1333	87	(	(	PUNCT
ftr-363	1333	88	1	1	X
ftr-363	1333	89	)	)	PUNCT
ftr-363	1333	90	offenders	offender	NOUN
ftr-363	1333	91	should	should	AUX
ftr-363	1333	92	be	be	AUX
ftr-363	1333	93	members	member	NOUN
ftr-363	1333	94	of	of	ADP
ftr-363	1333	95	an	an	DET
ftr-363	1333	96	identifiable	identifiable	ADJ
ftr-363	1333	97	group	group	NOUN
ftr-363	1333	98	;	;	PUNCT
ftr-363	1333	99	(	(	PUNCT
ftr-363	1333	100	2	2	X
ftr-363	1333	101	)	)	PUNCT
ftr-363	1333	102	sanctions	sanction	NOUN
ftr-363	1333	103	must	must	AUX
ftr-363	1333	104	compromise	compromise	VERB
ftr-363	1333	105	social	social	ADJ
ftr-363	1333	106	standing	standing	NOUN
ftr-363	1333	107	within	within	ADP
ftr-363	1333	108	the	the	DET
ftr-363	1333	109	group	group	NOUN
ftr-363	1333	110	;	;	PUNCT
ftr-363	1333	111	(	(	PUNCT
ftr-363	1333	112	3	3	X
ftr-363	1333	113	)	)	PUNCT
ftr-363	1333	114	group	group	NOUN
ftr-363	1333	115	awareness	awareness	NOUN
ftr-363	1333	116	of	of	ADP
ftr-363	1333	117	the	the	DET
ftr-363	1333	118	sanctions	sanction	NOUN
ftr-363	1333	119	and	and	CCONJ
ftr-363	1333	120	withdrawal	withdrawal	NOUN
ftr-363	1333	121	from	from	ADP
ftr-363	1333	122	offenders	offender	NOUN
ftr-363	1333	123	;	;	PUNCT
ftr-363	1333	124	(	(	PUNCT
ftr-363	1333	125	4	4	X
ftr-363	1333	126	)	)	PUNCT
ftr-363	1333	127	offenders	offender	NOUN
ftr-363	1333	128	must	must	AUX
ftr-363	1333	129	fear	fear	VERB
ftr-363	1333	130	withdrawal	withdrawal	NOUN
ftr-363	1333	131	by	by	ADP
ftr-363	1333	132	the	the	DET
ftr-363	1333	133	group	group	NOUN
ftr-363	1333	134	;	;	PUNCT
ftr-363	1333	135	and	and	CCONJ
ftr-363	1333	136	(	(	PUNCT
ftr-363	1333	137	5	5	X
ftr-363	1333	138	)	)	PUNCT
ftr-363	1333	139	offenders	offender	NOUN
ftr-363	1333	140	must	must	AUX
ftr-363	1333	141	have	have	VERB
ftr-363	1333	142	means	mean	NOUN
ftr-363	1333	143	to	to	PART
ftr-363	1333	144	regain	regain	VERB
ftr-363	1333	145	social	social	ADJ
ftr-363	1333	146	standing.236	standing.236	PROPN
ftr-363	1333	147	massaro	massaro	NOUN
ftr-363	1333	148	concludes	conclude	VERB
ftr-363	1333	149	that	that	SCONJ
ftr-363	1333	150	these	these	DET
ftr-363	1333	151	tests	test	NOUN
ftr-363	1333	152	are	be	AUX
ftr-363	1333	153	rarely	rarely	ADV
ftr-363	1333	154	met	meet	VERB
ftr-363	1333	155	in	in	ADP
ftr-363	1333	156	modern	modern	ADJ
ftr-363	1333	157	america	america	PROPN
ftr-363	1333	158	so	so	SCONJ
ftr-363	1333	159	she	she	PRON
ftr-363	1333	160	does	do	AUX
ftr-363	1333	161	not	not	PART
ftr-363	1333	162	favor	favor	VERB
ftr-363	1333	163	shaming	shame	VERB
ftr-363	1333	164	as	as	ADP
ftr-363	1333	165	an	an	DET
ftr-363	1333	166	effective	effective	ADJ
ftr-363	1333	167	remedy	remedy	NOUN
ftr-363	1333	168	for	for	ADP
ftr-363	1333	169	criminals	criminal	NOUN
ftr-363	1333	170	.	.	PUNCT
ftr-363	1334	1	her	her	PRON
ftr-363	1334	2	article	article	NOUN
ftr-363	1334	3	demonstrates	demonstrate	VERB
ftr-363	1334	4	that	that	SCONJ
ftr-363	1334	5	shaming	shaming	NOUN
ftr-363	1334	6	fell	fall	VERB
ftr-363	1334	7	from	from	ADP
ftr-363	1334	8	grace	grace	NOUN
ftr-363	1334	9	as	as	ADP
ftr-363	1334	10	an	an	DET
ftr-363	1334	11	appropriate	appropriate	ADJ
ftr-363	1334	12	sanction	sanction	NOUN
ftr-363	1334	13	because	because	SCONJ
ftr-363	1334	14	it	it	PRON
ftr-363	1334	15	lost	lose	VERB
ftr-363	1334	16	its	its	PRON
ftr-363	1334	17	effectiveness	effectiveness	NOUN
ftr-363	1334	18	as	as	ADP
ftr-363	1334	19	a	a	DET
ftr-363	1334	20	punishment	punishment	NOUN
ftr-363	1334	21	tool	tool	NOUN
ftr-363	1334	22	as	as	SCONJ
ftr-363	1334	23	american	american	ADJ
ftr-363	1334	24	society	society	NOUN
ftr-363	1334	25	evolved	evolve	VERB
ftr-363	1334	26	over	over	ADP
ftr-363	1334	27	the	the	DET
ftr-363	1334	28	past	past	ADJ
ftr-363	1334	29	200	200	NUM
ftr-363	1334	30	years.237	years.237	ADJ
ftr-363	1334	31	because	because	SCONJ
ftr-363	1334	32	the	the	DET
ftr-363	1334	33	factors	factor	NOUN
ftr-363	1334	34	for	for	ADP
ftr-363	1334	35	effective	effective	ADJ
ftr-363	1334	36	shaming	shame	VERB
ftr-363	1334	37	in	in	ADP
ftr-363	1334	38	a	a	DET
ftr-363	1334	39	233	233	NUM
ftr-363	1334	40	.	.	PUNCT
ftr-363	1335	1	see	see	VERB
ftr-363	1335	2	appendix	appendix	VERB
ftr-363	1335	3	a	a	PRON
ftr-363	1335	4	for	for	ADP
ftr-363	1335	5	a	a	DET
ftr-363	1335	6	listing	listing	NOUN
ftr-363	1335	7	of	of	ADP
ftr-363	1335	8	states	state	NOUN
ftr-363	1335	9	with	with	ADP
ftr-363	1335	10	shaming	shame	VERB
ftr-363	1335	11	laws	law	NOUN
ftr-363	1335	12	and	and	CCONJ
ftr-363	1335	13	,	,	PUNCT
ftr-363	1335	14	where	where	SCONJ
ftr-363	1335	15	used	use	VERB
ftr-363	1335	16	,	,	PUNCT
ftr-363	1335	17	their	their	PRON
ftr-363	1335	18	websites	website	NOUN
ftr-363	1335	19	.	.	PUNCT
ftr-363	1336	1	all	all	PRON
ftr-363	1336	2	of	of	ADP
ftr-363	1336	3	the	the	DET
ftr-363	1336	4	state	state	NOUN
ftr-363	1336	5	shaming	shame	VERB
ftr-363	1336	6	provisions	provision	NOUN
ftr-363	1336	7	focus	focus	VERB
ftr-363	1336	8	on	on	ADP
ftr-363	1336	9	collection	collection	NOUN
ftr-363	1336	10	of	of	ADP
ftr-363	1336	11	unpaid	unpaid	ADJ
ftr-363	1336	12	taxes	taxis	NOUN
ftr-363	1336	13	rather	rather	ADV
ftr-363	1336	14	than	than	ADP
ftr-363	1336	15	corporate	corporate	ADJ
ftr-363	1336	16	shaming	shaming	NOUN
ftr-363	1336	17	.	.	PUNCT
ftr-363	1337	1	234	234	NUM
ftr-363	1337	2	.	.	PUNCT
ftr-363	1338	1	see	see	VERB
ftr-363	1338	2	dennis	dennis	PROPN
ftr-363	1338	3	j.	j.	PROPN
ftr-363	1338	4	ventry	ventry	PROPN
ftr-363	1338	5	,	,	PUNCT
ftr-363	1338	6	jr	jr	PROPN
ftr-363	1338	7	.	.	PROPN
ftr-363	1338	8	,	,	PUNCT
ftr-363	1338	9	cooperative	cooperative	ADJ
ftr-363	1338	10	tax	tax	NOUN
ftr-363	1338	11	regulations	regulation	NOUN
ftr-363	1338	12	,	,	PUNCT
ftr-363	1338	13	41	41	NUM
ftr-363	1338	14	conn	conn	PROPN
ftr-363	1338	15	.	.	PROPN
ftr-363	1339	1	l.	l.	PROPN
ftr-363	1339	2	rev	rev	PROPN
ftr-363	1339	3	.	.	PROPN
ftr-363	1339	4	431	431	NUM
ftr-363	1339	5	(	(	PUNCT
ftr-363	1339	6	2009	2009	NUM
ftr-363	1339	7	)	)	PUNCT
ftr-363	1339	8	;	;	PUNCT
ftr-363	1339	9	maryann	maryann	PROPN
ftr-363	1339	10	richardson	richardson	PROPN
ftr-363	1339	11	&	&	CCONJ
ftr-363	1339	12	adrian	adrian	PROPN
ftr-363	1339	13	sawyer	sawyer	PROPN
ftr-363	1339	14	,	,	PUNCT
ftr-363	1339	15	a	a	DET
ftr-363	1339	16	taxonomy	taxonomy	NOUN
ftr-363	1339	17	of	of	ADP
ftr-363	1339	18	the	the	DET
ftr-363	1339	19	tax	tax	NOUN
ftr-363	1339	20	compliance	compliance	NOUN
ftr-363	1339	21	literature	literature	NOUN
ftr-363	1339	22	:	:	PUNCT
ftr-363	1339	23	further	further	ADJ
ftr-363	1339	24	findings	finding	NOUN
ftr-363	1339	25	,	,	PUNCT
ftr-363	1339	26	problems	problem	NOUN
ftr-363	1339	27	and	and	CCONJ
ftr-363	1339	28	perspectives	perspective	NOUN
ftr-363	1339	29	,	,	PUNCT
ftr-363	1339	30	16	16	NUM
ftr-363	1339	31	austl’n	austl’n	NOUN
ftr-363	1339	32	tax	tax	NOUN
ftr-363	1339	33	forum	forum	NOUN
ftr-363	1339	34	137	137	NUM
ftr-363	1339	35	,	,	PUNCT
ftr-363	1339	36	168	168	NUM
ftr-363	1339	37	(	(	PUNCT
ftr-363	1339	38	2001	2001	NUM
ftr-363	1339	39	)	)	PUNCT
ftr-363	1339	40	;	;	PUNCT
ftr-363	1339	41	leandra	leandra	PROPN
ftr-363	1339	42	lederman	lederman	PROPN
ftr-363	1339	43	,	,	PUNCT
ftr-363	1339	44	the	the	DET
ftr-363	1339	45	interplay	interplay	NOUN
ftr-363	1339	46	between	between	ADP
ftr-363	1339	47	norms	norm	NOUN
ftr-363	1339	48	and	and	CCONJ
ftr-363	1339	49	enforcement	enforcement	NOUN
ftr-363	1339	50	in	in	ADP
ftr-363	1339	51	tax	tax	NOUN
ftr-363	1339	52	compliance	compliance	NOUN
ftr-363	1339	53	,	,	PUNCT
ftr-363	1339	54	64	64	NUM
ftr-363	1339	55	ohio	ohio	PROPN
ftr-363	1339	56	st	st	PROPN
ftr-363	1339	57	.	.	PROPN
ftr-363	1339	58	l.	l.	PROPN
ftr-363	1339	59	j.	j.	PROPN
ftr-363	1339	60	1453	1453	NUM
ftr-363	1339	61	,	,	PUNCT
ftr-363	1339	62	1493	1493	NUM
ftr-363	1339	63	(	(	PUNCT
ftr-363	1339	64	2003	2003	NUM
ftr-363	1339	65	)	)	PUNCT
ftr-363	1339	66	;	;	PUNCT
ftr-363	1339	67	susan	susan	PROPN
ftr-363	1339	68	cleary	cleary	PROPN
ftr-363	1339	69	morse	morse	PROPN
ftr-363	1339	70	,	,	PUNCT
ftr-363	1339	71	using	use	VERB
ftr-363	1339	72	salience	salience	NOUN
ftr-363	1339	73	and	and	CCONJ
ftr-363	1339	74	influence	influence	NOUN
ftr-363	1339	75	to	to	PART
ftr-363	1339	76	narrow	narrow	VERB
ftr-363	1339	77	the	the	DET
ftr-363	1339	78	tax	tax	NOUN
ftr-363	1339	79	gap	gap	NOUN
ftr-363	1339	80	,	,	PUNCT
ftr-363	1339	81	40	40	NUM
ftr-363	1339	82	loy	loy	PROPN
ftr-363	1339	83	.	.	PUNCT
ftr-363	1340	1	uni	uni	PROPN
ftr-363	1340	2	.	.	PUNCT
ftr-363	1341	1	chi	chi	PROPN
ftr-363	1341	2	.	.	PUNCT
ftr-363	1342	1	l.	l.	PROPN
ftr-363	1342	2	j.	j.	PROPN
ftr-363	1342	3	483	483	PROPN
ftr-363	1342	4	(	(	PUNCT
ftr-363	1342	5	2009	2009	NUM
ftr-363	1342	6	)	)	PUNCT
ftr-363	1342	7	;	;	PUNCT
ftr-363	1342	8	dan	dan	PROPN
ftr-363	1342	9	a.	a.	PROPN
ftr-363	1342	10	kahan	kahan	PROPN
ftr-363	1342	11	,	,	PUNCT
ftr-363	1342	12	the	the	DET
ftr-363	1342	13	logic	logic	NOUN
ftr-363	1342	14	of	of	ADP
ftr-363	1342	15	reciprocity	reciprocity	NOUN
ftr-363	1342	16	:	:	PUNCT
ftr-363	1342	17	trust	trust	NOUN
ftr-363	1342	18	,	,	PUNCT
ftr-363	1342	19	collective	collective	ADJ
ftr-363	1342	20	action	action	NOUN
ftr-363	1342	21	,	,	PUNCT
ftr-363	1342	22	and	and	CCONJ
ftr-363	1342	23	law	law	NOUN
ftr-363	1342	24	,	,	PUNCT
ftr-363	1342	25	102	102	NUM
ftr-363	1342	26	mich	mich	PROPN
ftr-363	1342	27	.	.	PUNCT
ftr-363	1343	1	l.	l.	PROPN
ftr-363	1343	2	rev	rev	PROPN
ftr-363	1343	3	.	.	PROPN
ftr-363	1344	1	71	71	NUM
ftr-363	1344	2	(	(	PUNCT
ftr-363	1344	3	2003	2003	NUM
ftr-363	1344	4	)	)	PUNCT
ftr-363	1344	5	;	;	PUNCT
ftr-363	1344	6	marjorie	marjorie	PROPN
ftr-363	1344	7	kornhauser	kornhauser	PROPN
ftr-363	1344	8	,	,	PUNCT
ftr-363	1344	9	tax	tax	NOUN
ftr-363	1344	10	compliance	compliance	NOUN
ftr-363	1344	11	and	and	CCONJ
ftr-363	1344	12	the	the	DET
ftr-363	1344	13	education	education	NOUN
ftr-363	1344	14	of	of	ADP
ftr-363	1344	15	john	john	PROPN
ftr-363	1344	16	(	(	PUNCT
ftr-363	1344	17	and	and	CCONJ
ftr-363	1344	18	jane	jane	PROPN
ftr-363	1344	19	)	)	PUNCT
ftr-363	1344	20	q.	q.	PROPN
ftr-363	1344	21	taxpayer	taxpayer	PROPN
ftr-363	1344	22	,	,	PUNCT
ftr-363	1344	23	121	121	NUM
ftr-363	1344	24	tax	tax	NOUN
ftr-363	1344	25	notes	note	NOUN
ftr-363	1344	26	737	737	NUM
ftr-363	1344	27	(	(	PUNCT
ftr-363	1344	28	nov	nov	PROPN
ftr-363	1344	29	.	.	PROPN
ftr-363	1344	30	10	10	NUM
ftr-363	1344	31	,	,	PUNCT
ftr-363	1344	32	2008	2008	NUM
ftr-363	1344	33	)	)	PUNCT
ftr-363	1344	34	;	;	PUNCT
ftr-363	1344	35	joshua	joshua	PROPN
ftr-363	1344	36	rosenberg	rosenberg	PROPN
ftr-363	1344	37	,	,	PUNCT
ftr-363	1344	38	narrowing	narrow	VERB
ftr-363	1344	39	the	the	DET
ftr-363	1344	40	tax	tax	NOUN
ftr-363	1344	41	gap	gap	NOUN
ftr-363	1344	42	:	:	PUNCT
ftr-363	1344	43	behavioral	behavioral	ADJ
ftr-363	1344	44	options	option	NOUN
ftr-363	1344	45	,	,	PUNCT
ftr-363	1344	46	117	117	NUM
ftr-363	1344	47	tax	tax	NOUN
ftr-363	1344	48	notes	note	NOUN
ftr-363	1344	49	517	517	NUM
ftr-363	1344	50	(	(	PUNCT
ftr-363	1344	51	oct	oct	PROPN
ftr-363	1344	52	.	.	PROPN
ftr-363	1344	53	29	29	NUM
ftr-363	1344	54	,	,	PUNCT
ftr-363	1344	55	2007	2007	NUM
ftr-363	1344	56	)	)	PUNCT
ftr-363	1344	57	;	;	PUNCT
ftr-363	1344	58	jay	jay	AUX
ftr-363	1344	59	soled	sole	VERB
ftr-363	1344	60	and	and	CCONJ
ftr-363	1344	61	dennis	dennis	PROPN
ftr-363	1344	62	ventry	ventry	PROPN
ftr-363	1344	63	,	,	PUNCT
ftr-363	1344	64	jr	jr	PROPN
ftr-363	1344	65	.	.	PROPN
ftr-363	1344	66	,	,	PUNCT
ftr-363	1344	67	a	a	DET
ftr-363	1344	68	little	little	ADJ
ftr-363	1344	69	shame	shame	NOUN
ftr-363	1344	70	might	might	AUX
ftr-363	1344	71	just	just	ADV
ftr-363	1344	72	deter	deter	VERB
ftr-363	1344	73	tax	tax	NOUN
ftr-363	1344	74	cheaters	cheater	NOUN
ftr-363	1344	75	,	,	PUNCT
ftr-363	1344	76	usa	usa	PROPN
ftr-363	1344	77	today	today	NOUN
ftr-363	1344	78	,	,	PUNCT
ftr-363	1344	79	apr	apr	PROPN
ftr-363	1344	80	.	.	PROPN
ftr-363	1344	81	10	10	NUM
ftr-363	1344	82	,	,	PUNCT
ftr-363	1344	83	2008	2008	NUM
ftr-363	1344	84	.	.	PUNCT
ftr-363	1345	1	235	235	NUM
ftr-363	1345	2	.	.	PUNCT
ftr-363	1346	1	toni	toni	PROPN
ftr-363	1346	2	m.	m.	PROPN
ftr-363	1346	3	massaro	massaro	PROPN
ftr-363	1346	4	,	,	PUNCT
ftr-363	1346	5	shame	shame	NOUN
ftr-363	1346	6	,	,	PUNCT
ftr-363	1346	7	culture	culture	NOUN
ftr-363	1346	8	,	,	PUNCT
ftr-363	1346	9	and	and	CCONJ
ftr-363	1346	10	american	american	ADJ
ftr-363	1346	11	criminal	criminal	ADJ
ftr-363	1346	12	law	law	NOUN
ftr-363	1346	13	,	,	PUNCT
ftr-363	1346	14	89	89	NUM
ftr-363	1346	15	mich	mich	PROPN
ftr-363	1346	16	.	.	PUNCT
ftr-363	1347	1	l.	l.	PROPN
ftr-363	1347	2	rev	rev	PROPN
ftr-363	1347	3	.	.	PROPN
ftr-363	1347	4	1880	1880	NUM
ftr-363	1347	5	(	(	PUNCT
ftr-363	1347	6	1991	1991	NUM
ftr-363	1347	7	)	)	PUNCT
ftr-363	1347	8	;	;	PUNCT
ftr-363	1347	9	dan	dan	PROPN
ftr-363	1347	10	m.	m.	PROPN
ftr-363	1347	11	kahan	kahan	PROPN
ftr-363	1347	12	&	&	CCONJ
ftr-363	1347	13	eric	eric	PROPN
ftr-363	1347	14	a.	a.	PROPN
ftr-363	1347	15	posner	posner	PROPN
ftr-363	1347	16	,	,	PUNCT
ftr-363	1347	17	shaming	shame	VERB
ftr-363	1347	18	white	white	ADJ
ftr-363	1347	19	collar	collar	NOUN
ftr-363	1347	20	criminals	criminal	NOUN
ftr-363	1347	21	:	:	PUNCT
ftr-363	1347	22	a	a	DET
ftr-363	1347	23	proposal	proposal	NOUN
ftr-363	1347	24	for	for	ADP
ftr-363	1347	25	reform	reform	NOUN
ftr-363	1347	26	of	of	ADP
ftr-363	1347	27	the	the	DET
ftr-363	1347	28	federal	federal	ADJ
ftr-363	1347	29	sentencing	sentencing	NOUN
ftr-363	1347	30	guidelines	guideline	NOUN
ftr-363	1347	31	,	,	PUNCT
ftr-363	1347	32	42	42	NUM
ftr-363	1347	33	j.l	j.l	PROPN
ftr-363	1347	34	.	.	PROPN
ftr-363	1347	35	&	&	CCONJ
ftr-363	1347	36	econ	econ	PROPN
ftr-363	1347	37	.	.	PUNCT
ftr-363	1348	1	365	365	NUM
ftr-363	1348	2	(	(	PUNCT
ftr-363	1348	3	1999	1999	NUM
ftr-363	1348	4	)	)	PUNCT
ftr-363	1348	5	;	;	PUNCT
ftr-363	1349	1	john	john	PROPN
ftr-363	1349	2	b.	b.	PROPN
ftr-363	1349	3	owens	owens	PROPN
ftr-363	1349	4	,	,	PUNCT
ftr-363	1349	5	have	have	VERB
ftr-363	1349	6	we	we	PRON
ftr-363	1349	7	no	no	DET
ftr-363	1349	8	shame	shame	NOUN
ftr-363	1349	9	?	?	PUNCT
ftr-363	1349	10	;	;	PUNCT
ftr-363	1349	11	thoughts	thought	NOUN
ftr-363	1349	12	on	on	ADP
ftr-363	1349	13	shaming	shame	VERB
ftr-363	1349	14	,	,	PUNCT
ftr-363	1349	15	“	"	PUNCT
ftr-363	1349	16	white	white	ADJ
ftr-363	1349	17	collar	collar	NOUN
ftr-363	1349	18	”	"	PUNCT
ftr-363	1349	19	criminals	criminal	NOUN
ftr-363	1349	20	,	,	PUNCT
ftr-363	1349	21	and	and	CCONJ
ftr-363	1349	22	the	the	DET
ftr-363	1349	23	federal	federal	ADJ
ftr-363	1349	24	sentencing	sentencing	NOUN
ftr-363	1349	25	guidelines	guideline	NOUN
ftr-363	1349	26	,	,	PUNCT
ftr-363	1349	27	49	49	NUM
ftr-363	1349	28	am	am	NOUN
ftr-363	1349	29	.	.	PUNCT
ftr-363	1350	1	u.	u.	PROPN
ftr-363	1350	2	l.	l.	PROPN
ftr-363	1350	3	rev	rev	PROPN
ftr-363	1350	4	.	.	PROPN
ftr-363	1350	5	1047	1047	NUM
ftr-363	1350	6	(	(	PUNCT
ftr-363	1350	7	2000	2000	NUM
ftr-363	1350	8	)	)	PUNCT
ftr-363	1350	9	;	;	PUNCT
ftr-363	1350	10	james	james	PROPN
ftr-363	1350	11	q.	q.	PROPN
ftr-363	1350	12	whitman	whitman	PROPN
ftr-363	1350	13	,	,	PUNCT
ftr-363	1350	14	what	what	PRON
ftr-363	1350	15	is	be	AUX
ftr-363	1350	16	wrong	wrong	ADJ
ftr-363	1350	17	with	with	ADP
ftr-363	1350	18	inflicting	inflict	VERB
ftr-363	1350	19	shame	shame	NOUN
ftr-363	1350	20	sanctions	sanction	NOUN
ftr-363	1350	21	?	?	PUNCT
ftr-363	1350	22	,	,	PUNCT
ftr-363	1351	1	107	107	NUM
ftr-363	1351	2	yale	yale	PROPN
ftr-363	1351	3	l.j	l.j	PROPN
ftr-363	1351	4	.	.	PROPN
ftr-363	1351	5	1055	1055	NUM
ftr-363	1351	6	(	(	PUNCT
ftr-363	1351	7	1998	1998	NUM
ftr-363	1351	8	)	)	PUNCT
ftr-363	1351	9	.	.	PUNCT
ftr-363	1352	1	for	for	ADP
ftr-363	1352	2	more	more	ADV
ftr-363	1352	3	recent	recent	ADJ
ftr-363	1352	4	discussion	discussion	NOUN
ftr-363	1352	5	continuing	continue	VERB
ftr-363	1352	6	this	this	DET
ftr-363	1352	7	debate	debate	NOUN
ftr-363	1352	8	see	see	VERB
ftr-363	1352	9	dan	dan	PROPN
ftr-363	1352	10	kahan	kahan	PROPN
ftr-363	1352	11	,	,	PUNCT
ftr-363	1352	12	what	what	PRON
ftr-363	1352	13	’s	’	VERB
ftr-363	1352	14	really	really	ADV
ftr-363	1352	15	wrong	wrong	ADJ
ftr-363	1352	16	with	with	ADP
ftr-363	1352	17	shaming	shame	VERB
ftr-363	1352	18	sanctions	sanction	NOUN
ftr-363	1352	19	,	,	PUNCT
ftr-363	1352	20	84	84	NUM
ftr-363	1352	21	tex	tex	PROPN
ftr-363	1352	22	.	.	PROPN
ftr-363	1352	23	l.	l.	PROPN
ftr-363	1352	24	rev	rev	PROPN
ftr-363	1352	25	.	.	PROPN
ftr-363	1352	26	2015	2015	NUM
ftr-363	1352	27	(	(	PUNCT
ftr-363	1352	28	2006	2006	NUM
ftr-363	1352	29	)	)	PUNCT
ftr-363	1352	30	and	and	CCONJ
ftr-363	1352	31	the	the	DET
ftr-363	1352	32	articles	article	NOUN
ftr-363	1352	33	cited	cite	VERB
ftr-363	1352	34	therein	therein	ADV
ftr-363	1352	35	.	.	PUNCT
ftr-363	1353	1	236	236	NUM
ftr-363	1353	2	.	.	X
ftr-363	1353	3	massaro	massaro	PROPN
ftr-363	1353	4	,	,	PUNCT
ftr-363	1353	5	supra	supra	PROPN
ftr-363	1353	6	note	note	PROPN
ftr-363	1353	7	235	235	NUM
ftr-363	1353	8	,	,	PUNCT
ftr-363	1353	9	at	at	ADP
ftr-363	1353	10	1883	1883	NUM
ftr-363	1353	11	.	.	PUNCT
ftr-363	1354	1	237	237	NUM
ftr-363	1354	2	.	.	PUNCT
ftr-363	1355	1	one	one	NUM
ftr-363	1355	2	concern	concern	NOUN
ftr-363	1355	3	with	with	ADP
ftr-363	1355	4	shaming	shame	VERB
ftr-363	1355	5	provisions	provision	NOUN
ftr-363	1355	6	is	be	AUX
ftr-363	1355	7	that	that	SCONJ
ftr-363	1355	8	shaming	shame	VERB
ftr-363	1355	9	not	not	PART
ftr-363	1355	10	publicize	publicize	VERB
ftr-363	1355	11	a	a	DET
ftr-363	1355	12	general	general	ADJ
ftr-363	1355	13	failure	failure	NOUN
ftr-363	1355	14	of	of	ADP
ftr-363	1355	15	society	society	NOUN
ftr-363	1355	16	to	to	PART
ftr-363	1355	17	comply	comply	VERB
ftr-363	1355	18	with	with	ADP
ftr-363	1355	19	the	the	DET
ftr-363	1355	20	tax	tax	NOUN
ftr-363	1355	21	law	law	NOUN
ftr-363	1355	22	.	.	PUNCT
ftr-363	1356	1	shaming	shame	VERB
ftr-363	1356	2	should	should	AUX
ftr-363	1356	3	not	not	PART
ftr-363	1356	4	cause	cause	VERB
ftr-363	1356	5	less	less	ADJ
ftr-363	1356	6	compliance	compliance	NOUN
ftr-363	1356	7	by	by	ADP
ftr-363	1356	8	alerting	alert	VERB
ftr-363	1356	9	the	the	DET
ftr-363	1356	10	compliant	compliant	NOUN
ftr-363	1356	11	to	to	ADP
ftr-363	1356	12	the	the	DET
ftr-363	1356	13	fact	fact	NOUN
ftr-363	1356	14	they	they	PRON
ftr-363	1356	15	may	may	AUX
ftr-363	1356	16	constitute	constitute	VERB
ftr-363	1356	17	a	a	DET
ftr-363	1356	18	disadvantaged	disadvantaged	ADJ
ftr-363	1356	19	minority	minority	NOUN
ftr-363	1356	20	of	of	ADP
ftr-363	1356	21	individuals	individual	NOUN
ftr-363	1356	22	complying	comply	VERB
ftr-363	1356	23	with	with	ADP
ftr-363	1356	24	present	present	ADJ
ftr-363	1356	25	laws	law	NOUN
ftr-363	1356	26	.	.	PUNCT
ftr-363	1357	1	this	this	DET
ftr-363	1357	2	circumstance	circumstance	NOUN
ftr-363	1357	3	graphically	graphically	ADV
ftr-363	1357	4	displayed	display	VERB
ftr-363	1357	5	itself	itself	PRON
ftr-363	1357	6	in	in	ADP
ftr-363	1357	7	bankruptcy	bankruptcy	NOUN
ftr-363	1357	8	courts	court	NOUN
ftr-363	1357	9	around	around	ADP
ftr-363	1357	10	the	the	DET
ftr-363	1357	11	county	county	NOUN
ftr-363	1357	12	in	in	ADP
ftr-363	1357	13	the	the	DET
ftr-363	1357	14	1980s	1980	NOUN
ftr-363	1357	15	and	and	CCONJ
ftr-363	1357	16	1990s	1990	NOUN
ftr-363	1357	17	as	as	ADP
ftr-363	1357	18	the	the	DET
ftr-363	1357	19	822	822	NUM
ftr-363	1357	20	florida	florida	PROPN
ftr-363	1357	21	tax	tax	NOUN
ftr-363	1357	22	review	review	NOUN
ftr-363	1357	23	[	[	X
ftr-363	1357	24	vol	vol	NOUN
ftr-363	1357	25	.	.	PUNCT
ftr-363	1358	1	10:10	10:10	NUM
ftr-363	1358	2	criminal	criminal	ADJ
ftr-363	1358	3	case	case	NOUN
ftr-363	1358	4	do	do	AUX
ftr-363	1358	5	not	not	PART
ftr-363	1358	6	currently	currently	ADV
ftr-363	1358	7	exist	exist	VERB
ftr-363	1358	8	in	in	ADP
ftr-363	1358	9	america	america	PROPN
ftr-363	1358	10	,	,	PUNCT
ftr-363	1358	11	she	she	PRON
ftr-363	1358	12	concludes	conclude	VERB
ftr-363	1358	13	that	that	SCONJ
ftr-363	1358	14	a	a	DET
ftr-363	1358	15	reprise	reprise	NOUN
ftr-363	1358	16	of	of	ADP
ftr-363	1358	17	shaming	shame	VERB
ftr-363	1358	18	as	as	ADP
ftr-363	1358	19	a	a	DET
ftr-363	1358	20	tool	tool	NOUN
ftr-363	1358	21	for	for	ADP
ftr-363	1358	22	effective	effective	ADJ
ftr-363	1358	23	criminal	criminal	ADJ
ftr-363	1358	24	punishment	punishment	NOUN
ftr-363	1358	25	and	and	CCONJ
ftr-363	1358	26	rehabilitation	rehabilitation	NOUN
ftr-363	1358	27	would	would	AUX
ftr-363	1358	28	be	be	AUX
ftr-363	1358	29	a	a	DET
ftr-363	1358	30	mistake	mistake	NOUN
ftr-363	1358	31	.	.	PUNCT
ftr-363	1359	1	the	the	DET
ftr-363	1359	2	concerns	concern	NOUN
ftr-363	1359	3	expressed	express	VERB
ftr-363	1359	4	by	by	ADP
ftr-363	1359	5	massaro	massaro	PROPN
ftr-363	1359	6	have	have	VERB
ftr-363	1359	7	validity	validity	NOUN
ftr-363	1359	8	for	for	ADP
ftr-363	1359	9	analyzing	analyze	VERB
ftr-363	1359	10	whether	whether	SCONJ
ftr-363	1359	11	shaming	shame	VERB
ftr-363	1359	12	would	would	AUX
ftr-363	1359	13	work	work	VERB
ftr-363	1359	14	in	in	ADP
ftr-363	1359	15	certain	certain	ADJ
ftr-363	1359	16	tax	tax	NOUN
ftr-363	1359	17	contexts	contexts	NOUN
ftr-363	1359	18	,	,	PUNCT
ftr-363	1359	19	but	but	CCONJ
ftr-363	1359	20	they	they	PRON
ftr-363	1359	21	also	also	ADV
ftr-363	1359	22	fail	fail	VERB
ftr-363	1359	23	to	to	PART
ftr-363	1359	24	address	address	VERB
ftr-363	1359	25	certain	certain	ADJ
ftr-363	1359	26	issues	issue	NOUN
ftr-363	1359	27	presented	present	VERB
ftr-363	1359	28	by	by	ADP
ftr-363	1359	29	civil	civil	ADJ
ftr-363	1359	30	tax	tax	NOUN
ftr-363	1359	31	issues.238	issues.238	NOUN
ftr-363	1359	32	kirsch	kirsch	PROPN
ftr-363	1359	33	identified	identify	VERB
ftr-363	1359	34	some	some	PRON
ftr-363	1359	35	of	of	ADP
ftr-363	1359	36	the	the	DET
ftr-363	1359	37	shortcomings	shortcoming	NOUN
ftr-363	1359	38	of	of	ADP
ftr-363	1359	39	shaming	shame	VERB
ftr-363	1359	40	in	in	ADP
ftr-363	1359	41	the	the	DET
ftr-363	1359	42	tax	tax	NOUN
ftr-363	1359	43	context	context	NOUN
ftr-363	1359	44	,	,	PUNCT
ftr-363	1359	45	at	at	ADV
ftr-363	1359	46	least	least	ADJ
ftr-363	1359	47	as	as	SCONJ
ftr-363	1359	48	applied	apply	VERB
ftr-363	1359	49	to	to	ADP
ftr-363	1359	50	the	the	DET
ftr-363	1359	51	expatriate	expatriate	ADJ
ftr-363	1359	52	situation	situation	NOUN
ftr-363	1359	53	currently	currently	ADV
ftr-363	1359	54	adopted	adopt	VERB
ftr-363	1359	55	in	in	ADP
ftr-363	1359	56	the	the	DET
ftr-363	1359	57	code.239	code.239	NUM
ftr-363	1359	58	assuming	assume	VERB
ftr-363	1359	59	that	that	SCONJ
ftr-363	1359	60	massaro	massaro	PROPN
ftr-363	1359	61	’s	’s	PART
ftr-363	1359	62	often	often	ADV
ftr-363	1359	63	cited	cite	VERB
ftr-363	1359	64	tests	test	NOUN
ftr-363	1359	65	provide	provide	VERB
ftr-363	1359	66	the	the	DET
ftr-363	1359	67	most	most	ADV
ftr-363	1359	68	appropriate	appropriate	ADJ
ftr-363	1359	69	structure	structure	NOUN
ftr-363	1359	70	for	for	ADP
ftr-363	1359	71	determining	determine	VERB
ftr-363	1359	72	the	the	DET
ftr-363	1359	73	effectiveness	effectiveness	NOUN
ftr-363	1359	74	of	of	ADP
ftr-363	1359	75	shaming	shame	VERB
ftr-363	1359	76	,	,	PUNCT
ftr-363	1359	77	how	how	SCONJ
ftr-363	1359	78	do	do	AUX
ftr-363	1359	79	these	these	DET
ftr-363	1359	80	tests	test	NOUN
ftr-363	1359	81	apply	apply	VERB
ftr-363	1359	82	to	to	ADP
ftr-363	1359	83	the	the	DET
ftr-363	1359	84	context	context	NOUN
ftr-363	1359	85	of	of	ADP
ftr-363	1359	86	the	the	DET
ftr-363	1359	87	failure	failure	NOUN
ftr-363	1359	88	to	to	PART
ftr-363	1359	89	pay	pay	VERB
ftr-363	1359	90	over	over	ADP
ftr-363	1359	91	taxes	taxis	NOUN
ftr-363	1359	92	held	hold	VERB
ftr-363	1359	93	in	in	ADP
ftr-363	1359	94	trust	trust	NOUN
ftr-363	1359	95	by	by	ADP
ftr-363	1359	96	an	an	DET
ftr-363	1359	97	entity	entity	NOUN
ftr-363	1359	98	?	?	PUNCT
ftr-363	1360	1	is	be	AUX
ftr-363	1360	2	it	it	PRON
ftr-363	1360	3	worthwhile	worthwhile	ADJ
ftr-363	1360	4	to	to	PART
ftr-363	1360	5	consider	consider	VERB
ftr-363	1360	6	the	the	DET
ftr-363	1360	7	publication	publication	NOUN
ftr-363	1360	8	of	of	ADP
ftr-363	1360	9	the	the	DET
ftr-363	1360	10	names	name	NOUN
ftr-363	1360	11	of	of	ADP
ftr-363	1360	12	entities	entity	NOUN
ftr-363	1360	13	that	that	PRON
ftr-363	1360	14	fail	fail	VERB
ftr-363	1360	15	to	to	PART
ftr-363	1360	16	pay	pay	VERB
ftr-363	1360	17	their	their	PRON
ftr-363	1360	18	trust	trust	NOUN
ftr-363	1360	19	fund	fund	NOUN
ftr-363	1360	20	taxes	taxis	NOUN
ftr-363	1360	21	,	,	PUNCT
ftr-363	1360	22	or	or	CCONJ
ftr-363	1360	23	would	would	AUX
ftr-363	1360	24	such	such	ADJ
ftr-363	1360	25	publication	publication	NOUN
ftr-363	1360	26	fail	fail	VERB
ftr-363	1360	27	to	to	PART
ftr-363	1360	28	motivate	motivate	VERB
ftr-363	1360	29	the	the	DET
ftr-363	1360	30	named	name	VERB
ftr-363	1360	31	entities	entity	NOUN
ftr-363	1360	32	to	to	PART
ftr-363	1360	33	pay	pay	VERB
ftr-363	1360	34	the	the	DET
ftr-363	1360	35	taxes	taxis	NOUN
ftr-363	1360	36	while	while	SCONJ
ftr-363	1360	37	broadcasting	broadcast	VERB
ftr-363	1360	38	to	to	ADP
ftr-363	1360	39	the	the	DET
ftr-363	1360	40	world	world	NOUN
ftr-363	1360	41	that	that	SCONJ
ftr-363	1360	42	the	the	DET
ftr-363	1360	43	government	government	NOUN
ftr-363	1360	44	has	have	AUX
ftr-363	1360	45	been	be	AUX
ftr-363	1360	46	unsuccessful	unsuccessful	ADJ
ftr-363	1360	47	in	in	ADP
ftr-363	1360	48	fixing	fix	VERB
ftr-363	1360	49	the	the	DET
ftr-363	1360	50	problem	problem	NOUN
ftr-363	1360	51	in	in	ADP
ftr-363	1360	52	this	this	DET
ftr-363	1360	53	area	area	NOUN
ftr-363	1360	54	of	of	ADP
ftr-363	1360	55	noncompliance?240	noncompliance?240	PROPN
ftr-363	1360	56	many	many	ADJ
ftr-363	1360	57	of	of	ADP
ftr-363	1360	58	the	the	DET
ftr-363	1360	59	concerns	concern	NOUN
ftr-363	1360	60	raised	raise	VERB
ftr-363	1360	61	about	about	ADP
ftr-363	1360	62	the	the	DET
ftr-363	1360	63	effectiveness	effectiveness	NOUN
ftr-363	1360	64	of	of	ADP
ftr-363	1360	65	shaming	shame	VERB
ftr-363	1360	66	in	in	ADP
ftr-363	1360	67	the	the	DET
ftr-363	1360	68	criminal	criminal	ADJ
ftr-363	1360	69	context	context	NOUN
ftr-363	1360	70	do	do	AUX
ftr-363	1360	71	not	not	PART
ftr-363	1360	72	apply	apply	VERB
ftr-363	1360	73	to	to	ADP
ftr-363	1360	74	the	the	DET
ftr-363	1360	75	naming	naming	NOUN
ftr-363	1360	76	of	of	ADP
ftr-363	1360	77	liable	liable	ADJ
ftr-363	1360	78	entities	entity	NOUN
ftr-363	1360	79	in	in	ADP
ftr-363	1360	80	the	the	DET
ftr-363	1360	81	trust	trust	NOUN
ftr-363	1360	82	fund	fund	NOUN
ftr-363	1360	83	context	context	NOUN
ftr-363	1360	84	.	.	PUNCT
ftr-363	1361	1	arguably	arguably	ADV
ftr-363	1361	2	,	,	PUNCT
ftr-363	1361	3	the	the	DET
ftr-363	1361	4	publishing	publishing	NOUN
ftr-363	1361	5	of	of	ADP
ftr-363	1361	6	names	name	NOUN
ftr-363	1361	7	in	in	ADP
ftr-363	1361	8	the	the	DET
ftr-363	1361	9	trust	trust	NOUN
ftr-363	1361	10	fund	fund	NOUN
ftr-363	1361	11	context	context	NOUN
ftr-363	1361	12	serves	serve	VERB
ftr-363	1361	13	not	not	PART
ftr-363	1361	14	so	so	ADV
ftr-363	1361	15	much	much	ADV
ftr-363	1361	16	to	to	PART
ftr-363	1361	17	shame	shame	VERB
ftr-363	1361	18	the	the	DET
ftr-363	1361	19	offending	offend	VERB
ftr-363	1361	20	party	party	NOUN
ftr-363	1361	21	as	as	ADP
ftr-363	1361	22	to	to	PART
ftr-363	1361	23	inform	inform	VERB
ftr-363	1361	24	competitors	competitor	NOUN
ftr-363	1361	25	and	and	CCONJ
ftr-363	1361	26	potential	potential	ADJ
ftr-363	1361	27	customers	customer	NOUN
ftr-363	1361	28	.	.	PUNCT
ftr-363	1362	1	if	if	SCONJ
ftr-363	1362	2	the	the	DET
ftr-363	1362	3	principal	principal	ADJ
ftr-363	1362	4	function	function	NOUN
ftr-363	1362	5	of	of	ADP
ftr-363	1362	6	publishing	publish	VERB
ftr-363	1362	7	names	name	NOUN
ftr-363	1362	8	is	be	AUX
ftr-363	1362	9	to	to	PART
ftr-363	1362	10	inform	inform	VERB
ftr-363	1362	11	rather	rather	ADV
ftr-363	1362	12	than	than	ADP
ftr-363	1362	13	to	to	ADP
ftr-363	1362	14	shame	shame	NOUN
ftr-363	1362	15	,	,	PUNCT
ftr-363	1362	16	then	then	ADV
ftr-363	1362	17	the	the	DET
ftr-363	1362	18	tests	test	NOUN
ftr-363	1362	19	for	for	ADP
ftr-363	1362	20	effectiveness	effectiveness	NOUN
ftr-363	1362	21	would	would	AUX
ftr-363	1362	22	be	be	AUX
ftr-363	1362	23	quite	quite	ADV
ftr-363	1362	24	irs	irs	PROPN
ftr-363	1362	25	and	and	CCONJ
ftr-363	1362	26	department	department	PROPN
ftr-363	1362	27	of	of	ADP
ftr-363	1362	28	justice	justice	PROPN
ftr-363	1362	29	sought	seek	VERB
ftr-363	1362	30	to	to	PART
ftr-363	1362	31	hold	hold	VERB
ftr-363	1362	32	up	up	ADP
ftr-363	1362	33	plan	plan	NOUN
ftr-363	1362	34	confirmation	confirmation	NOUN
ftr-363	1362	35	of	of	ADP
ftr-363	1362	36	individuals	individual	NOUN
ftr-363	1362	37	who	who	PRON
ftr-363	1362	38	had	have	AUX
ftr-363	1362	39	not	not	PART
ftr-363	1362	40	filed	file	VERB
ftr-363	1362	41	their	their	PRON
ftr-363	1362	42	tax	tax	NOUN
ftr-363	1362	43	returns	return	NOUN
ftr-363	1362	44	.	.	PUNCT
ftr-363	1363	1	it	it	PRON
ftr-363	1363	2	did	do	VERB
ftr-363	1363	3	so	so	ADV
ftr-363	1363	4	by	by	ADP
ftr-363	1363	5	objecting	object	VERB
ftr-363	1363	6	to	to	ADP
ftr-363	1363	7	every	every	DET
ftr-363	1363	8	chapter	chapter	NOUN
ftr-363	1363	9	13	13	NUM
ftr-363	1363	10	plan	plan	NOUN
ftr-363	1363	11	in	in	ADP
ftr-363	1363	12	which	which	PRON
ftr-363	1363	13	the	the	DET
ftr-363	1363	14	debtor	debtor	NOUN
ftr-363	1363	15	had	have	VERB
ftr-363	1363	16	outstanding	outstanding	ADJ
ftr-363	1363	17	tax	tax	NOUN
ftr-363	1363	18	returns	return	NOUN
ftr-363	1363	19	.	.	PUNCT
ftr-363	1364	1	the	the	DET
ftr-363	1364	2	bankruptcy	bankruptcy	NOUN
ftr-363	1364	3	judge	judge	NOUN
ftr-363	1364	4	in	in	ADP
ftr-363	1364	5	richmond	richmond	PROPN
ftr-363	1364	6	,	,	PUNCT
ftr-363	1364	7	virginia	virginia	PROPN
ftr-363	1364	8	before	before	ADP
ftr-363	1364	9	whom	whom	PRON
ftr-363	1364	10	the	the	DET
ftr-363	1364	11	author	author	NOUN
ftr-363	1364	12	practiced	practice	VERB
ftr-363	1364	13	,	,	PUNCT
ftr-363	1364	14	initially	initially	ADV
ftr-363	1364	15	took	take	VERB
ftr-363	1364	16	the	the	DET
ftr-363	1364	17	time	time	NOUN
ftr-363	1364	18	to	to	PART
ftr-363	1364	19	publicly	publicly	ADV
ftr-363	1364	20	berate	berate	VERB
ftr-363	1364	21	each	each	DET
ftr-363	1364	22	chapter	chapter	NOUN
ftr-363	1364	23	13	13	NUM
ftr-363	1364	24	debtor	debtor	NOUN
ftr-363	1364	25	coming	come	VERB
ftr-363	1364	26	before	before	ADP
ftr-363	1364	27	him	he	PRON
ftr-363	1364	28	who	who	PRON
ftr-363	1364	29	failed	fail	VERB
ftr-363	1364	30	to	to	PART
ftr-363	1364	31	file	file	VERB
ftr-363	1364	32	their	their	PRON
ftr-363	1364	33	tax	tax	NOUN
ftr-363	1364	34	returns	return	NOUN
ftr-363	1364	35	explaining	explain	VERB
ftr-363	1364	36	to	to	ADP
ftr-363	1364	37	the	the	DET
ftr-363	1364	38	individual	individual	NOUN
ftr-363	1364	39	how	how	SCONJ
ftr-363	1364	40	the	the	DET
ftr-363	1364	41	failure	failure	NOUN
ftr-363	1364	42	to	to	PART
ftr-363	1364	43	file	file	VERB
ftr-363	1364	44	the	the	DET
ftr-363	1364	45	tax	tax	NOUN
ftr-363	1364	46	returns	return	NOUN
ftr-363	1364	47	was	be	AUX
ftr-363	1364	48	a	a	DET
ftr-363	1364	49	federal	federal	ADJ
ftr-363	1364	50	crime	crime	NOUN
ftr-363	1364	51	for	for	ADP
ftr-363	1364	52	which	which	PRON
ftr-363	1364	53	the	the	DET
ftr-363	1364	54	individual	individual	NOUN
ftr-363	1364	55	could	could	AUX
ftr-363	1364	56	be	be	AUX
ftr-363	1364	57	sent	send	VERB
ftr-363	1364	58	to	to	ADP
ftr-363	1364	59	jail	jail	NOUN
ftr-363	1364	60	,	,	PUNCT
ftr-363	1364	61	etc	etc	X
ftr-363	1364	62	.	.	X
ftr-363	1365	1	after	after	ADP
ftr-363	1365	2	seeing	see	VERB
ftr-363	1365	3	these	these	DET
ftr-363	1365	4	motions	motion	NOUN
ftr-363	1365	5	in	in	ADP
ftr-363	1365	6	case	case	NOUN
ftr-363	1365	7	after	after	ADP
ftr-363	1365	8	case	case	NOUN
ftr-363	1365	9	,	,	PUNCT
ftr-363	1365	10	the	the	DET
ftr-363	1365	11	judge	judge	NOUN
ftr-363	1365	12	eventually	eventually	ADV
ftr-363	1365	13	gave	give	VERB
ftr-363	1365	14	up	up	ADP
ftr-363	1365	15	on	on	ADP
ftr-363	1365	16	the	the	DET
ftr-363	1365	17	failure	failure	NOUN
ftr-363	1365	18	to	to	PART
ftr-363	1365	19	file	file	VERB
ftr-363	1365	20	return	return	NOUN
ftr-363	1365	21	lecture	lecture	NOUN
ftr-363	1365	22	almost	almost	ADV
ftr-363	1365	23	undoubtedly	undoubtedly	ADV
ftr-363	1365	24	after	after	ADP
ftr-363	1365	25	realizing	realize	VERB
ftr-363	1365	26	the	the	DET
ftr-363	1365	27	extent	extent	NOUN
ftr-363	1365	28	of	of	ADP
ftr-363	1365	29	the	the	DET
ftr-363	1365	30	problem	problem	NOUN
ftr-363	1365	31	and	and	CCONJ
ftr-363	1365	32	the	the	DET
ftr-363	1365	33	lack	lack	NOUN
ftr-363	1365	34	of	of	ADP
ftr-363	1365	35	effect	effect	NOUN
ftr-363	1365	36	his	his	PRON
ftr-363	1365	37	lectures	lecture	NOUN
ftr-363	1365	38	were	be	AUX
ftr-363	1365	39	having	have	VERB
ftr-363	1365	40	.	.	PUNCT
ftr-363	1366	1	the	the	DET
ftr-363	1366	2	problem	problem	NOUN
ftr-363	1366	3	eventually	eventually	ADV
ftr-363	1366	4	led	lead	VERB
ftr-363	1366	5	to	to	ADP
ftr-363	1366	6	changes	change	NOUN
ftr-363	1366	7	in	in	ADP
ftr-363	1366	8	the	the	DET
ftr-363	1366	9	bankruptcy	bankruptcy	NOUN
ftr-363	1366	10	law	law	NOUN
ftr-363	1366	11	in	in	ADP
ftr-363	1366	12	2005	2005	NUM
ftr-363	1366	13	theoretically	theoretically	ADV
ftr-363	1366	14	preventing	prevent	VERB
ftr-363	1366	15	debtors	debtor	NOUN
ftr-363	1366	16	from	from	ADP
ftr-363	1366	17	moving	move	VERB
ftr-363	1366	18	forward	forward	ADV
ftr-363	1366	19	in	in	ADP
ftr-363	1366	20	chapter	chapter	NOUN
ftr-363	1366	21	13	13	NUM
ftr-363	1366	22	cases	case	NOUN
ftr-363	1366	23	without	without	ADP
ftr-363	1366	24	the	the	DET
ftr-363	1366	25	submission	submission	NOUN
ftr-363	1366	26	of	of	ADP
ftr-363	1366	27	the	the	DET
ftr-363	1366	28	prior	prior	ADJ
ftr-363	1366	29	four	four	NUM
ftr-363	1366	30	years	year	NOUN
ftr-363	1366	31	returns	return	NOUN
ftr-363	1366	32	.	.	PUNCT
ftr-363	1367	1	11	11	NUM
ftr-363	1367	2	u.s.c	u.s.c	NOUN
ftr-363	1367	3	.	.	PUNCT
ftr-363	1368	1	§	§	PROPN
ftr-363	1368	2	1308	1308	NUM
ftr-363	1368	3	.	.	PUNCT
ftr-363	1369	1	238	238	NUM
ftr-363	1369	2	.	.	PUNCT
ftr-363	1370	1	the	the	DET
ftr-363	1370	2	irs	irs	PROPN
ftr-363	1370	3	engages	engage	VERB
ftr-363	1370	4	in	in	ADP
ftr-363	1370	5	some	some	DET
ftr-363	1370	6	publication	publication	NOUN
ftr-363	1370	7	that	that	PRON
ftr-363	1370	8	could	could	AUX
ftr-363	1370	9	be	be	AUX
ftr-363	1370	10	classified	classify	VERB
ftr-363	1370	11	as	as	ADP
ftr-363	1370	12	shaming	shame	VERB
ftr-363	1370	13	as	as	SCONJ
ftr-363	1370	14	it	it	PRON
ftr-363	1370	15	publicizes	publicize	VERB
ftr-363	1370	16	the	the	DET
ftr-363	1370	17	“	"	PUNCT
ftr-363	1370	18	dirty	dirty	ADJ
ftr-363	1370	19	dozen	dozen	NOUN
ftr-363	1370	20	”	"	PUNCT
ftr-363	1370	21	most	most	ADJ
ftr-363	1370	22	offensive	offensive	ADJ
ftr-363	1370	23	tax	tax	NOUN
ftr-363	1370	24	shelters	shelter	NOUN
ftr-363	1370	25	which	which	PRON
ftr-363	1370	26	plays	play	VERB
ftr-363	1370	27	the	the	DET
ftr-363	1370	28	dual	dual	ADJ
ftr-363	1370	29	role	role	NOUN
ftr-363	1370	30	of	of	ADP
ftr-363	1370	31	shaming	shame	VERB
ftr-363	1370	32	the	the	DET
ftr-363	1370	33	transaction	transaction	NOUN
ftr-363	1370	34	and	and	CCONJ
ftr-363	1370	35	warning	warn	VERB
ftr-363	1370	36	people	people	NOUN
ftr-363	1370	37	away	away	ADV
ftr-363	1370	38	from	from	ADP
ftr-363	1370	39	the	the	DET
ftr-363	1370	40	transaction	transaction	NOUN
ftr-363	1370	41	.	.	PUNCT
ftr-363	1371	1	the	the	DET
ftr-363	1371	2	irs	irs	PROPN
ftr-363	1371	3	listed	list	VERB
ftr-363	1371	4	transactions	transaction	NOUN
ftr-363	1371	5	could	could	AUX
ftr-363	1371	6	be	be	AUX
ftr-363	1371	7	viewed	view	VERB
ftr-363	1371	8	as	as	ADP
ftr-363	1371	9	a	a	DET
ftr-363	1371	10	similar	similar	ADJ
ftr-363	1371	11	type	type	NOUN
ftr-363	1371	12	of	of	ADP
ftr-363	1371	13	shaming	shame	VERB
ftr-363	1371	14	as	as	SCONJ
ftr-363	1371	15	is	be	AUX
ftr-363	1371	16	the	the	DET
ftr-363	1371	17	irs	irs	PROPN
ftr-363	1371	18	publication	publication	NOUN
ftr-363	1371	19	of	of	ADP
ftr-363	1371	20	certain	certain	ADJ
ftr-363	1371	21	settlements	settlement	NOUN
ftr-363	1371	22	with	with	ADP
ftr-363	1371	23	corporations	corporation	NOUN
ftr-363	1371	24	engaged	engage	VERB
ftr-363	1371	25	in	in	ADP
ftr-363	1371	26	tax	tax	NOUN
ftr-363	1371	27	shelters	shelter	NOUN
ftr-363	1371	28	.	.	PUNCT
ftr-363	1372	1	see	see	VERB
ftr-363	1372	2	blank	blank	ADJ
ftr-363	1372	3	,	,	PUNCT
ftr-363	1372	4	supra	supra	PROPN
ftr-363	1372	5	note	note	NOUN
ftr-363	1372	6	101	101	NUM
ftr-363	1372	7	,	,	PUNCT
ftr-363	1372	8	at	at	ADP
ftr-363	1372	9	554	554	NUM
ftr-363	1372	10	.	.	PUNCT
ftr-363	1373	1	the	the	DET
ftr-363	1373	2	department	department	PROPN
ftr-363	1373	3	of	of	ADP
ftr-363	1373	4	justice	justice	PROPN
ftr-363	1373	5	regularly	regularly	ADV
ftr-363	1373	6	publicizes	publicize	VERB
ftr-363	1373	7	the	the	DET
ftr-363	1373	8	names	name	NOUN
ftr-363	1373	9	of	of	ADP
ftr-363	1373	10	individuals	individual	NOUN
ftr-363	1373	11	whom	whom	PRON
ftr-363	1373	12	it	it	PRON
ftr-363	1373	13	successfully	successfully	ADV
ftr-363	1373	14	prosecutes	prosecute	VERB
ftr-363	1373	15	or	or	CCONJ
ftr-363	1373	16	whom	whom	PRON
ftr-363	1373	17	it	it	PRON
ftr-363	1373	18	successfully	successfully	ADV
ftr-363	1373	19	enjoins	enjoin	VERB
ftr-363	1373	20	from	from	ADP
ftr-363	1373	21	promoting	promote	VERB
ftr-363	1373	22	tax	tax	NOUN
ftr-363	1373	23	shelters	shelter	NOUN
ftr-363	1373	24	or	or	CCONJ
ftr-363	1373	25	improperly	improperly	ADV
ftr-363	1373	26	preparing	prepare	VERB
ftr-363	1373	27	tax	tax	NOUN
ftr-363	1373	28	returns	return	NOUN
ftr-363	1373	29	.	.	PUNCT
ftr-363	1374	1	see	see	VERB
ftr-363	1374	2	supra	supra	PROPN
ftr-363	1374	3	note	note	PROPN
ftr-363	1374	4	231	231	NUM
ftr-363	1374	5	.	.	PUNCT
ftr-363	1375	1	239	239	NUM
ftr-363	1375	2	.	.	PUNCT
ftr-363	1375	3	kirsch	kirsch	PROPN
ftr-363	1375	4	,	,	PUNCT
ftr-363	1375	5	supra	supra	PROPN
ftr-363	1375	6	note	note	NOUN
ftr-363	1375	7	228	228	NUM
ftr-363	1375	8	,	,	PUNCT
ftr-363	1375	9	at	at	ADP
ftr-363	1375	10	908	908	NUM
ftr-363	1375	11	-	-	SYM
ftr-363	1375	12	12	12	NUM
ftr-363	1375	13	.	.	PUNCT
ftr-363	1376	1	240	240	NUM
ftr-363	1376	2	.	.	PUNCT
ftr-363	1377	1	massaro	massaro	PROPN
ftr-363	1377	2	,	,	PUNCT
ftr-363	1377	3	supra	supra	PROPN
ftr-363	1377	4	note	note	PROPN
ftr-363	1377	5	235	235	NUM
ftr-363	1377	6	,	,	PUNCT
ftr-363	1377	7	at	at	ADP
ftr-363	1377	8	1930	1930	NUM
ftr-363	1377	9	-	-	SYM
ftr-363	1377	10	32	32	NUM
ftr-363	1377	11	.	.	PUNCT
ftr-363	1377	12	2011	2011	NUM
ftr-363	1377	13	]	]	PUNCT
ftr-363	1377	14	transparency	transparency	NOUN
ftr-363	1377	15	in	in	ADP
ftr-363	1377	16	private	private	ADJ
ftr-363	1377	17	collection	collection	NOUN
ftr-363	1377	18	of	of	ADP
ftr-363	1377	19	federal	federal	ADJ
ftr-363	1377	20	taxes	taxis	NOUN
ftr-363	1377	21	823	823	NUM
ftr-363	1377	22	different	different	ADJ
ftr-363	1377	23	than	than	ADP
ftr-363	1377	24	those	those	PRON
ftr-363	1377	25	set	set	VERB
ftr-363	1377	26	out	out	ADP
ftr-363	1377	27	in	in	ADP
ftr-363	1377	28	massaro	massaro	PROPN
ftr-363	1377	29	’s	’s	PART
ftr-363	1377	30	article	article	NOUN
ftr-363	1377	31	.	.	PUNCT
ftr-363	1378	1	the	the	DET
ftr-363	1378	2	focus	focus	NOUN
ftr-363	1378	3	moves	move	VERB
ftr-363	1378	4	from	from	ADP
ftr-363	1378	5	the	the	DET
ftr-363	1378	6	impact	impact	NOUN
ftr-363	1378	7	of	of	ADP
ftr-363	1378	8	publication	publication	NOUN
ftr-363	1378	9	on	on	ADP
ftr-363	1378	10	the	the	DET
ftr-363	1378	11	offender	offender	NOUN
ftr-363	1378	12	’s	’s	PART
ftr-363	1378	13	feelings	feeling	NOUN
ftr-363	1378	14	to	to	ADP
ftr-363	1378	15	the	the	DET
ftr-363	1378	16	impact	impact	NOUN
ftr-363	1378	17	of	of	ADP
ftr-363	1378	18	publication	publication	NOUN
ftr-363	1378	19	on	on	ADP
ftr-363	1378	20	the	the	DET
ftr-363	1378	21	behavior	behavior	NOUN
ftr-363	1378	22	of	of	ADP
ftr-363	1378	23	its	its	PRON
ftr-363	1378	24	customers	customer	NOUN
ftr-363	1378	25	and	and	CCONJ
ftr-363	1378	26	,	,	PUNCT
ftr-363	1378	27	in	in	ADP
ftr-363	1378	28	their	their	PRON
ftr-363	1378	29	reaction	reaction	NOUN
ftr-363	1378	30	,	,	PUNCT
ftr-363	1378	31	on	on	ADP
ftr-363	1378	32	the	the	DET
ftr-363	1378	33	offender	offender	NOUN
ftr-363	1378	34	.	.	PUNCT
ftr-363	1379	1	other	other	ADJ
ftr-363	1379	2	than	than	ADP
ftr-363	1379	3	the	the	DET
ftr-363	1379	4	few	few	ADJ
ftr-363	1379	5	anecdotal	anecdotal	ADJ
ftr-363	1379	6	consequences	consequence	NOUN
ftr-363	1379	7	cited	cite	VERB
ftr-363	1379	8	herein	herein	NOUN
ftr-363	1379	9	,	,	PUNCT
ftr-363	1379	10	the	the	DET
ftr-363	1379	11	effect	effect	NOUN
ftr-363	1379	12	of	of	ADP
ftr-363	1379	13	the	the	DET
ftr-363	1379	14	knowledge	knowledge	NOUN
ftr-363	1379	15	of	of	ADP
ftr-363	1379	16	an	an	DET
ftr-363	1379	17	entity	entity	NOUN
ftr-363	1379	18	’s	’s	PART
ftr-363	1379	19	failure	failure	NOUN
ftr-363	1379	20	to	to	PART
ftr-363	1379	21	pay	pay	VERB
ftr-363	1379	22	over	over	ADP
ftr-363	1379	23	its	its	PRON
ftr-363	1379	24	trust	trust	NOUN
ftr-363	1379	25	fund	fund	NOUN
ftr-363	1379	26	taxes	taxis	NOUN
ftr-363	1379	27	is	be	AUX
ftr-363	1379	28	not	not	PART
ftr-363	1379	29	known	know	VERB
ftr-363	1379	30	.	.	PUNCT
ftr-363	1380	1	in	in	ADP
ftr-363	1380	2	addition	addition	NOUN
ftr-363	1380	3	to	to	ADP
ftr-363	1380	4	the	the	DET
ftr-363	1380	5	concerns	concern	NOUN
ftr-363	1380	6	about	about	ADP
ftr-363	1380	7	shaming	shame	VERB
ftr-363	1380	8	in	in	ADP
ftr-363	1380	9	the	the	DET
ftr-363	1380	10	criminal	criminal	ADJ
ftr-363	1380	11	context	context	NOUN
ftr-363	1380	12	,	,	PUNCT
ftr-363	1380	13	kirsch	kirsch	PROPN
ftr-363	1380	14	raised	raise	VERB
ftr-363	1380	15	concerns	concern	NOUN
ftr-363	1380	16	about	about	ADP
ftr-363	1380	17	shaming	shame	VERB
ftr-363	1380	18	in	in	ADP
ftr-363	1380	19	the	the	DET
ftr-363	1380	20	civil	civil	ADJ
ftr-363	1380	21	context	context	NOUN
ftr-363	1380	22	because	because	SCONJ
ftr-363	1380	23	of	of	ADP
ftr-363	1380	24	the	the	DET
ftr-363	1380	25	way	way	NOUN
ftr-363	1380	26	in	in	ADP
ftr-363	1380	27	which	which	PRON
ftr-363	1380	28	it	it	PRON
ftr-363	1380	29	was	be	AUX
ftr-363	1380	30	handled	handle	VERB
ftr-363	1380	31	in	in	ADP
ftr-363	1380	32	section	section	NOUN
ftr-363	1380	33	6039g.241	6039g.241	NUM
ftr-363	1380	34	his	his	PRON
ftr-363	1380	35	concerns	concern	NOUN
ftr-363	1380	36	raise	raise	VERB
ftr-363	1380	37	slightly	slightly	ADV
ftr-363	1380	38	different	different	ADJ
ftr-363	1380	39	issues	issue	NOUN
ftr-363	1380	40	than	than	ADP
ftr-363	1380	41	the	the	DET
ftr-363	1380	42	ones	one	NOUN
ftr-363	1380	43	identified	identify	VERB
ftr-363	1380	44	by	by	ADP
ftr-363	1380	45	massaro	massaro	PROPN
ftr-363	1380	46	and	and	CCONJ
ftr-363	1380	47	likewise	likewise	ADV
ftr-363	1380	48	need	need	VERB
ftr-363	1380	49	to	to	PART
ftr-363	1380	50	be	be	AUX
ftr-363	1380	51	addressed	address	VERB
ftr-363	1380	52	in	in	ADP
ftr-363	1380	53	deciding	decide	VERB
ftr-363	1380	54	whether	whether	SCONJ
ftr-363	1380	55	to	to	PART
ftr-363	1380	56	pursue	pursue	VERB
ftr-363	1380	57	publication	publication	NOUN
ftr-363	1380	58	as	as	ADP
ftr-363	1380	59	an	an	DET
ftr-363	1380	60	effective	effective	ADJ
ftr-363	1380	61	remedy	remedy	NOUN
ftr-363	1380	62	for	for	ADP
ftr-363	1380	63	failing	fail	VERB
ftr-363	1380	64	to	to	PART
ftr-363	1380	65	pay	pay	VERB
ftr-363	1380	66	over	over	ADP
ftr-363	1380	67	trust	trust	NOUN
ftr-363	1380	68	fund	fund	NOUN
ftr-363	1380	69	taxes	taxis	NOUN
ftr-363	1380	70	.	.	PUNCT
ftr-363	1381	1	perhaps	perhaps	ADV
ftr-363	1381	2	the	the	DET
ftr-363	1381	3	largest	large	ADJ
ftr-363	1381	4	single	single	ADJ
ftr-363	1381	5	distinction	distinction	NOUN
ftr-363	1381	6	between	between	ADP
ftr-363	1381	7	the	the	DET
ftr-363	1381	8	expatriation	expatriation	NOUN
ftr-363	1381	9	statute	statute	NOUN
ftr-363	1381	10	and	and	CCONJ
ftr-363	1381	11	the	the	DET
ftr-363	1381	12	proposal	proposal	NOUN
ftr-363	1381	13	to	to	PART
ftr-363	1381	14	publish	publish	VERB
ftr-363	1381	15	names	name	NOUN
ftr-363	1381	16	of	of	ADP
ftr-363	1381	17	entities	entity	NOUN
ftr-363	1381	18	not	not	PART
ftr-363	1381	19	paying	pay	VERB
ftr-363	1381	20	trust	trust	NOUN
ftr-363	1381	21	fund	fund	NOUN
ftr-363	1381	22	taxes	taxis	NOUN
ftr-363	1381	23	is	be	AUX
ftr-363	1381	24	the	the	DET
ftr-363	1381	25	failure	failure	NOUN
ftr-363	1381	26	of	of	ADP
ftr-363	1381	27	the	the	DET
ftr-363	1381	28	definite	definite	ADJ
ftr-363	1381	29	link	link	NOUN
ftr-363	1381	30	between	between	ADP
ftr-363	1381	31	having	have	VERB
ftr-363	1381	32	a	a	DET
ftr-363	1381	33	tax	tax	NOUN
ftr-363	1381	34	motivated	motivated	ADJ
ftr-363	1381	35	purpose	purpose	NOUN
ftr-363	1381	36	for	for	ADP
ftr-363	1381	37	expatriation	expatriation	NOUN
ftr-363	1381	38	and	and	CCONJ
ftr-363	1381	39	the	the	DET
ftr-363	1381	40	publication	publication	NOUN
ftr-363	1381	41	of	of	ADP
ftr-363	1381	42	the	the	DET
ftr-363	1381	43	individual	individual	NOUN
ftr-363	1381	44	’s	’s	PART
ftr-363	1381	45	name	name	NOUN
ftr-363	1381	46	in	in	ADP
ftr-363	1381	47	the	the	DET
ftr-363	1381	48	federal	federal	ADJ
ftr-363	1381	49	register	register	NOUN
ftr-363	1381	50	implying	imply	VERB
ftr-363	1381	51	that	that	SCONJ
ftr-363	1381	52	such	such	DET
ftr-363	1381	53	a	a	DET
ftr-363	1381	54	link	link	NOUN
ftr-363	1381	55	may	may	AUX
ftr-363	1381	56	exist.242	exist.242	VERB
ftr-363	1381	57	the	the	DET
ftr-363	1381	58	link	link	NOUN
ftr-363	1381	59	between	between	ADP
ftr-363	1381	60	non	non	ADJ
ftr-363	1381	61	-	-	NOUN
ftr-363	1381	62	payment	payment	NOUN
ftr-363	1381	63	of	of	ADP
ftr-363	1381	64	trust	trust	NOUN
ftr-363	1381	65	fund	fund	NOUN
ftr-363	1381	66	taxes	taxis	NOUN
ftr-363	1381	67	and	and	CCONJ
ftr-363	1381	68	publication	publication	NOUN
ftr-363	1381	69	would	would	AUX
ftr-363	1381	70	clearly	clearly	ADV
ftr-363	1381	71	exist	exist	VERB
ftr-363	1381	72	.	.	PUNCT
ftr-363	1382	1	the	the	DET
ftr-363	1382	2	employment	employment	NOUN
ftr-363	1382	3	or	or	CCONJ
ftr-363	1382	4	excise	excise	NOUN
ftr-363	1382	5	tax	tax	NOUN
ftr-363	1382	6	that	that	PRON
ftr-363	1382	7	gives	give	VERB
ftr-363	1382	8	rise	rise	NOUN
ftr-363	1382	9	to	to	ADP
ftr-363	1382	10	the	the	DET
ftr-363	1382	11	trust	trust	NOUN
ftr-363	1382	12	fund	fund	NOUN
ftr-363	1382	13	liability	liability	NOUN
ftr-363	1382	14	is	be	AUX
ftr-363	1382	15	not	not	PART
ftr-363	1382	16	a	a	DET
ftr-363	1382	17	tax	tax	NOUN
ftr-363	1382	18	situation	situation	NOUN
ftr-363	1382	19	in	in	ADP
ftr-363	1382	20	which	which	PRON
ftr-363	1382	21	uncertainty	uncertainty	NOUN
ftr-363	1382	22	exists	exist	VERB
ftr-363	1382	23	.	.	PUNCT
ftr-363	1383	1	this	this	PRON
ftr-363	1383	2	is	be	AUX
ftr-363	1383	3	a	a	DET
ftr-363	1383	4	situation	situation	NOUN
ftr-363	1383	5	with	with	ADP
ftr-363	1383	6	a	a	DET
ftr-363	1383	7	straightforward	straightforward	ADJ
ftr-363	1383	8	tax	tax	NOUN
ftr-363	1383	9	and	and	CCONJ
ftr-363	1383	10	an	an	DET
ftr-363	1383	11	unpaid	unpaid	ADJ
ftr-363	1383	12	liability	liability	NOUN
ftr-363	1383	13	that	that	PRON
ftr-363	1383	14	is	be	AUX
ftr-363	1383	15	almost	almost	ADV
ftr-363	1383	16	always	always	ADV
ftr-363	1383	17	a	a	DET
ftr-363	1383	18	certainty	certainty	NOUN
ftr-363	1383	19	.	.	PUNCT
ftr-363	1384	1	the	the	DET
ftr-363	1384	2	issue	issue	NOUN
ftr-363	1384	3	for	for	ADP
ftr-363	1384	4	trust	trust	NOUN
ftr-363	1384	5	fund	fund	NOUN
ftr-363	1384	6	taxes	taxis	NOUN
ftr-363	1384	7	turns	turn	VERB
ftr-363	1384	8	on	on	ADP
ftr-363	1384	9	non	non	ADJ
ftr-363	1384	10	-	-	ADJ
ftr-363	1384	11	payment	payment	NOUN
ftr-363	1384	12	and	and	CCONJ
ftr-363	1384	13	not	not	PART
ftr-363	1384	14	the	the	DET
ftr-363	1384	15	sometimes	sometimes	ADV
ftr-363	1384	16	ambiguous	ambiguous	ADJ
ftr-363	1384	17	language	language	NOUN
ftr-363	1384	18	of	of	ADP
ftr-363	1384	19	the	the	DET
ftr-363	1384	20	internal	internal	ADJ
ftr-363	1384	21	revenue	revenue	NOUN
ftr-363	1384	22	code	code	NOUN
ftr-363	1384	23	in	in	ADP
ftr-363	1384	24	which	which	PRON
ftr-363	1384	25	the	the	DET
ftr-363	1384	26	existence	existence	NOUN
ftr-363	1384	27	of	of	ADP
ftr-363	1384	28	a	a	DET
ftr-363	1384	29	liability	liability	NOUN
ftr-363	1384	30	itself	itself	PRON
ftr-363	1384	31	can	can	AUX
ftr-363	1384	32	be	be	AUX
ftr-363	1384	33	in	in	ADP
ftr-363	1384	34	play.243	play.243	PROPN
ftr-363	1384	35	241	241	NUM
ftr-363	1384	36	.	.	PUNCT
ftr-363	1385	1	kirsch	kirsch	PROPN
ftr-363	1385	2	,	,	PUNCT
ftr-363	1385	3	supra	supra	PROPN
ftr-363	1385	4	note	note	NOUN
ftr-363	1385	5	228	228	NUM
ftr-363	1385	6	,	,	PUNCT
ftr-363	1385	7	at	at	ADP
ftr-363	1385	8	889	889	NUM
ftr-363	1385	9	-	-	SYM
ftr-363	1385	10	90	90	NUM
ftr-363	1385	11	.	.	PUNCT
ftr-363	1385	12	242	242	NUM
ftr-363	1385	13	.	.	PUNCT
ftr-363	1386	1	the	the	DET
ftr-363	1386	2	manner	manner	NOUN
ftr-363	1386	3	in	in	ADP
ftr-363	1386	4	which	which	PRON
ftr-363	1386	5	states	state	NOUN
ftr-363	1386	6	publish	publish	VERB
ftr-363	1386	7	the	the	DET
ftr-363	1386	8	names	name	NOUN
ftr-363	1386	9	of	of	ADP
ftr-363	1386	10	the	the	DET
ftr-363	1386	11	individuals	individual	NOUN
ftr-363	1386	12	and	and	CCONJ
ftr-363	1386	13	entities	entity	NOUN
ftr-363	1386	14	provides	provide	VERB
ftr-363	1386	15	a	a	DET
ftr-363	1386	16	good	good	ADJ
ftr-363	1386	17	insight	insight	NOUN
ftr-363	1386	18	into	into	ADP
ftr-363	1386	19	effective	effective	ADJ
ftr-363	1386	20	use	use	NOUN
ftr-363	1386	21	of	of	ADP
ftr-363	1386	22	publication	publication	NOUN
ftr-363	1386	23	of	of	ADP
ftr-363	1386	24	non	non	ADJ
ftr-363	1386	25	-	-	NOUN
ftr-363	1386	26	payment	payment	NOUN
ftr-363	1386	27	.	.	PUNCT
ftr-363	1387	1	some	some	DET
ftr-363	1387	2	states	state	NOUN
ftr-363	1387	3	,	,	PUNCT
ftr-363	1387	4	such	such	ADJ
ftr-363	1387	5	as	as	ADP
ftr-363	1387	6	wisconsin	wisconsin	PROPN
ftr-363	1387	7	,	,	PUNCT
ftr-363	1387	8	create	create	VERB
ftr-363	1387	9	an	an	DET
ftr-363	1387	10	easy	easy	ADJ
ftr-363	1387	11	to	to	PART
ftr-363	1387	12	use	use	VERB
ftr-363	1387	13	link	link	NOUN
ftr-363	1387	14	right	right	ADV
ftr-363	1387	15	on	on	ADP
ftr-363	1387	16	the	the	DET
ftr-363	1387	17	front	front	ADJ
ftr-363	1387	18	page	page	NOUN
ftr-363	1387	19	of	of	ADP
ftr-363	1387	20	their	their	PRON
ftr-363	1387	21	website	website	NOUN
ftr-363	1387	22	.	.	PUNCT
ftr-363	1388	1	this	this	DET
ftr-363	1388	2	model	model	NOUN
ftr-363	1388	3	makes	make	VERB
ftr-363	1388	4	it	it	PRON
ftr-363	1388	5	quite	quite	ADV
ftr-363	1388	6	easy	easy	ADJ
ftr-363	1388	7	to	to	PART
ftr-363	1388	8	locate	locate	VERB
ftr-363	1388	9	entities	entity	NOUN
ftr-363	1388	10	that	that	PRON
ftr-363	1388	11	fail	fail	VERB
ftr-363	1388	12	to	to	PART
ftr-363	1388	13	pay	pay	VERB
ftr-363	1388	14	.	.	PUNCT
ftr-363	1389	1	other	other	ADJ
ftr-363	1389	2	states	state	NOUN
ftr-363	1389	3	bury	bury	VERB
ftr-363	1389	4	the	the	DET
ftr-363	1389	5	listing	listing	NOUN
ftr-363	1389	6	of	of	ADP
ftr-363	1389	7	names	name	NOUN
ftr-363	1389	8	well	well	ADV
ftr-363	1389	9	into	into	ADP
ftr-363	1389	10	the	the	DET
ftr-363	1389	11	website	website	NOUN
ftr-363	1389	12	making	make	VERB
ftr-363	1389	13	it	it	PRON
ftr-363	1389	14	very	very	ADV
ftr-363	1389	15	difficult	difficult	ADJ
ftr-363	1389	16	,	,	PUNCT
ftr-363	1389	17	if	if	SCONJ
ftr-363	1389	18	not	not	PART
ftr-363	1389	19	impossible	impossible	ADJ
ftr-363	1389	20	to	to	PART
ftr-363	1389	21	locate	locate	VERB
ftr-363	1389	22	the	the	DET
ftr-363	1389	23	names	name	NOUN
ftr-363	1389	24	.	.	PUNCT
ftr-363	1390	1	for	for	ADP
ftr-363	1390	2	the	the	DET
ftr-363	1390	3	same	same	ADJ
ftr-363	1390	4	reason	reason	NOUN
ftr-363	1390	5	that	that	PRON
ftr-363	1390	6	publication	publication	NOUN
ftr-363	1390	7	only	only	ADV
ftr-363	1390	8	in	in	ADP
ftr-363	1390	9	the	the	DET
ftr-363	1390	10	federal	federal	ADJ
ftr-363	1390	11	register	register	NOUN
ftr-363	1390	12	does	do	AUX
ftr-363	1390	13	not	not	PART
ftr-363	1390	14	make	make	VERB
ftr-363	1390	15	much	much	ADJ
ftr-363	1390	16	sense	sense	NOUN
ftr-363	1390	17	in	in	ADP
ftr-363	1390	18	this	this	DET
ftr-363	1390	19	context	context	NOUN
ftr-363	1390	20	,	,	PUNCT
ftr-363	1390	21	neither	neither	CCONJ
ftr-363	1390	22	does	do	VERB
ftr-363	1390	23	publication	publication	NOUN
ftr-363	1390	24	on	on	ADP
ftr-363	1390	25	a	a	DET
ftr-363	1390	26	website	website	NOUN
ftr-363	1390	27	that	that	PRON
ftr-363	1390	28	is	be	AUX
ftr-363	1390	29	relatively	relatively	ADV
ftr-363	1390	30	inaccessible	inaccessible	ADJ
ftr-363	1390	31	.	.	PUNCT
ftr-363	1391	1	243	243	NUM
ftr-363	1391	2	.	.	PUNCT
ftr-363	1392	1	the	the	DET
ftr-363	1392	2	uncertainty	uncertainty	NOUN
ftr-363	1392	3	of	of	ADP
ftr-363	1392	4	the	the	DET
ftr-363	1392	5	liability	liability	NOUN
ftr-363	1392	6	created	create	VERB
ftr-363	1392	7	one	one	NUM
ftr-363	1392	8	of	of	ADP
ftr-363	1392	9	the	the	DET
ftr-363	1392	10	concerns	concern	NOUN
ftr-363	1392	11	expressed	express	VERB
ftr-363	1392	12	by	by	ADP
ftr-363	1392	13	joshua	joshua	PROPN
ftr-363	1392	14	blank	blank	PROPN
ftr-363	1392	15	in	in	ADP
ftr-363	1392	16	his	his	PRON
ftr-363	1392	17	article	article	NOUN
ftr-363	1392	18	.	.	PUNCT
ftr-363	1393	1	see	see	VERB
ftr-363	1393	2	blank	blank	ADV
ftr-363	1393	3	,	,	PUNCT
ftr-363	1393	4	note	note	VERB
ftr-363	1393	5	101	101	NUM
ftr-363	1393	6	,	,	PUNCT
ftr-363	1393	7	at	at	ADP
ftr-363	1393	8	544	544	NUM
ftr-363	1393	9	.	.	PUNCT
ftr-363	1394	1	with	with	ADP
ftr-363	1394	2	corporate	corporate	ADJ
ftr-363	1394	3	tax	tax	NOUN
ftr-363	1394	4	shelters	shelter	NOUN
ftr-363	1394	5	,	,	PUNCT
ftr-363	1394	6	the	the	DET
ftr-363	1394	7	government	government	NOUN
ftr-363	1394	8	may	may	AUX
ftr-363	1394	9	believe	believe	VERB
ftr-363	1394	10	that	that	SCONJ
ftr-363	1394	11	the	the	DET
ftr-363	1394	12	claims	claim	NOUN
ftr-363	1394	13	abuse	abuse	VERB
ftr-363	1394	14	the	the	DET
ftr-363	1394	15	tax	tax	NOUN
ftr-363	1394	16	code	code	NOUN
ftr-363	1394	17	but	but	CCONJ
ftr-363	1394	18	until	until	SCONJ
ftr-363	1394	19	case	case	NOUN
ftr-363	1394	20	law	law	NOUN
ftr-363	1394	21	settles	settle	VERB
ftr-363	1394	22	the	the	DET
ftr-363	1394	23	issue	issue	NOUN
ftr-363	1394	24	,	,	PUNCT
ftr-363	1394	25	the	the	DET
ftr-363	1394	26	alleged	allege	VERB
ftr-363	1394	27	abuse	abuse	NOUN
ftr-363	1394	28	lacks	lack	VERB
ftr-363	1394	29	certainty	certainty	NOUN
ftr-363	1394	30	.	.	PUNCT
ftr-363	1395	1	uncertainty	uncertainty	NOUN
ftr-363	1395	2	is	be	AUX
ftr-363	1395	3	also	also	ADV
ftr-363	1395	4	one	one	NUM
ftr-363	1395	5	of	of	ADP
ftr-363	1395	6	the	the	DET
ftr-363	1395	7	problems	problem	NOUN
ftr-363	1395	8	with	with	ADP
ftr-363	1395	9	the	the	DET
ftr-363	1395	10	publication	publication	NOUN
ftr-363	1395	11	of	of	ADP
ftr-363	1395	12	the	the	DET
ftr-363	1395	13	names	name	NOUN
ftr-363	1395	14	of	of	ADP
ftr-363	1395	15	the	the	DET
ftr-363	1395	16	expatriates	expatriate	NOUN
ftr-363	1395	17	since	since	SCONJ
ftr-363	1395	18	the	the	DET
ftr-363	1395	19	list	list	NOUN
ftr-363	1395	20	sweeps	sweep	VERB
ftr-363	1395	21	up	up	ADP
ftr-363	1395	22	all	all	DET
ftr-363	1395	23	expatriates	expatriate	NOUN
ftr-363	1395	24	and	and	CCONJ
ftr-363	1395	25	even	even	ADV
ftr-363	1395	26	if	if	SCONJ
ftr-363	1395	27	it	it	PRON
ftr-363	1395	28	were	be	AUX
ftr-363	1395	29	targeting	target	VERB
ftr-363	1395	30	only	only	ADV
ftr-363	1395	31	those	those	PRON
ftr-363	1395	32	who	who	PRON
ftr-363	1395	33	left	leave	VERB
ftr-363	1395	34	for	for	ADP
ftr-363	1395	35	tax	tax	NOUN
ftr-363	1395	36	motivated	motivated	ADJ
ftr-363	1395	37	reasons	reason	NOUN
ftr-363	1395	38	,	,	PUNCT
ftr-363	1395	39	it	it	PRON
ftr-363	1395	40	would	would	AUX
ftr-363	1395	41	be	be	AUX
ftr-363	1395	42	difficult	difficult	ADJ
ftr-363	1395	43	to	to	PART
ftr-363	1395	44	determine	determine	VERB
ftr-363	1395	45	those	those	DET
ftr-363	1395	46	situations	situation	NOUN
ftr-363	1395	47	in	in	ADP
ftr-363	1395	48	which	which	PRON
ftr-363	1395	49	the	the	DET
ftr-363	1395	50	tax	tax	NOUN
ftr-363	1395	51	motive	motive	NOUN
ftr-363	1395	52	was	be	AUX
ftr-363	1395	53	the	the	DET
ftr-363	1395	54	sole	sole	ADJ
ftr-363	1395	55	or	or	CCONJ
ftr-363	1395	56	primary	primary	ADJ
ftr-363	1395	57	reason	reason	NOUN
ftr-363	1395	58	for	for	ADP
ftr-363	1395	59	renouncing	renounce	VERB
ftr-363	1395	60	citizenship	citizenship	NOUN
ftr-363	1395	61	.	.	PUNCT
ftr-363	1396	1	none	none	NOUN
ftr-363	1396	2	of	of	ADP
ftr-363	1396	3	that	that	DET
ftr-363	1396	4	uncertainty	uncertainty	NOUN
ftr-363	1396	5	exists	exist	VERB
ftr-363	1396	6	with	with	ADP
ftr-363	1396	7	unpaid	unpaid	ADJ
ftr-363	1396	8	collected	collect	VERB
ftr-363	1396	9	taxes	taxis	NOUN
ftr-363	1396	10	.	.	PUNCT
ftr-363	1397	1	the	the	DET
ftr-363	1397	2	liability	liability	NOUN
ftr-363	1397	3	is	be	AUX
ftr-363	1397	4	almost	almost	ADV
ftr-363	1397	5	always	always	ADV
ftr-363	1397	6	a	a	DET
ftr-363	1397	7	certainty	certainty	NOUN
ftr-363	1397	8	usually	usually	ADV
ftr-363	1397	9	stemming	stem	VERB
ftr-363	1397	10	from	from	ADP
ftr-363	1397	11	self	self	NOUN
ftr-363	1397	12	-	-	PUNCT
ftr-363	1397	13	assessment	assessment	NOUN
ftr-363	1397	14	but	but	CCONJ
ftr-363	1397	15	even	even	ADV
ftr-363	1397	16	when	when	SCONJ
ftr-363	1397	17	it	it	PRON
ftr-363	1397	18	results	result	VERB
ftr-363	1397	19	from	from	ADP
ftr-363	1397	20	adjustments	adjustment	NOUN
ftr-363	1397	21	by	by	ADP
ftr-363	1397	22	the	the	DET
ftr-363	1397	23	irs	irs	PROPN
ftr-363	1397	24	the	the	DET
ftr-363	1397	25	dollar	dollar	NOUN
ftr-363	1397	26	amount	amount	NOUN
ftr-363	1397	27	of	of	ADP
ftr-363	1397	28	the	the	DET
ftr-363	1397	29	assessment	assessment	NOUN
ftr-363	1397	30	is	be	AUX
ftr-363	1397	31	rarely	rarely	ADV
ftr-363	1397	32	at	at	ADP
ftr-363	1397	33	issue	issue	NOUN
ftr-363	1397	34	.	.	PUNCT
ftr-363	1398	1	824	824	NUM
ftr-363	1398	2	florida	florida	PROPN
ftr-363	1398	3	tax	tax	NOUN
ftr-363	1398	4	review	review	NOUN
ftr-363	1398	5	[	[	X
ftr-363	1398	6	vol	vol	NOUN
ftr-363	1398	7	.	.	PUNCT
ftr-363	1398	8	10:10	10:10	NUM
ftr-363	1398	9	knowledge	knowledge	NOUN
ftr-363	1398	10	that	that	SCONJ
ftr-363	1398	11	an	an	DET
ftr-363	1398	12	entity	entity	NOUN
ftr-363	1398	13	has	have	AUX
ftr-363	1398	14	failed	fail	VERB
ftr-363	1398	15	to	to	PART
ftr-363	1398	16	pay	pay	VERB
ftr-363	1398	17	its	its	PRON
ftr-363	1398	18	employment	employment	NOUN
ftr-363	1398	19	taxes	taxis	NOUN
ftr-363	1398	20	could	could	AUX
ftr-363	1398	21	modify	modify	VERB
ftr-363	1398	22	the	the	DET
ftr-363	1398	23	behavior	behavior	NOUN
ftr-363	1398	24	of	of	ADP
ftr-363	1398	25	competitors	competitor	NOUN
ftr-363	1398	26	of	of	ADP
ftr-363	1398	27	that	that	DET
ftr-363	1398	28	entity	entity	NOUN
ftr-363	1398	29	or	or	CCONJ
ftr-363	1398	30	its	its	PRON
ftr-363	1398	31	customers.244	customers.244	PROPN
ftr-363	1398	32	competitors	competitor	NOUN
ftr-363	1398	33	would	would	AUX
ftr-363	1398	34	seek	seek	VERB
ftr-363	1398	35	to	to	PART
ftr-363	1398	36	find	find	VERB
ftr-363	1398	37	ways	way	NOUN
ftr-363	1398	38	to	to	PART
ftr-363	1398	39	exploit	exploit	VERB
ftr-363	1398	40	that	that	DET
ftr-363	1398	41	information	information	NOUN
ftr-363	1398	42	and	and	CCONJ
ftr-363	1398	43	would	would	AUX
ftr-363	1398	44	feel	feel	VERB
ftr-363	1398	45	disadvantaged	disadvantaged	ADJ
ftr-363	1398	46	that	that	SCONJ
ftr-363	1398	47	prior	prior	ADJ
ftr-363	1398	48	competition	competition	NOUN
ftr-363	1398	49	occurred	occur	VERB
ftr-363	1398	50	on	on	ADP
ftr-363	1398	51	a	a	DET
ftr-363	1398	52	non	non	ADJ
ftr-363	1398	53	-	-	ADJ
ftr-363	1398	54	level	level	ADJ
ftr-363	1398	55	playing	playing	NOUN
ftr-363	1398	56	field	field	NOUN
ftr-363	1398	57	.	.	PUNCT
ftr-363	1399	1	in	in	ADP
ftr-363	1399	2	addition	addition	NOUN
ftr-363	1399	3	,	,	PUNCT
ftr-363	1399	4	customers	customer	NOUN
ftr-363	1399	5	might	might	AUX
ftr-363	1399	6	make	make	VERB
ftr-363	1399	7	decisions	decision	NOUN
ftr-363	1399	8	about	about	ADP
ftr-363	1399	9	entering	enter	VERB
ftr-363	1399	10	into	into	ADP
ftr-363	1399	11	longterm	longterm	ADJ
ftr-363	1399	12	contacts	contact	NOUN
ftr-363	1399	13	with	with	ADP
ftr-363	1399	14	an	an	DET
ftr-363	1399	15	entity	entity	NOUN
ftr-363	1399	16	that	that	PRON
ftr-363	1399	17	could	could	AUX
ftr-363	1399	18	not	not	PART
ftr-363	1399	19	keep	keep	VERB
ftr-363	1399	20	current	current	ADJ
ftr-363	1399	21	on	on	ADP
ftr-363	1399	22	its	its	PRON
ftr-363	1399	23	employment	employment	NOUN
ftr-363	1399	24	244	244	NUM
ftr-363	1399	25	.	.	PUNCT
ftr-363	1400	1	the	the	DET
ftr-363	1400	2	failure	failure	NOUN
ftr-363	1400	3	of	of	ADP
ftr-363	1400	4	federal	federal	ADJ
ftr-363	1400	5	contractors	contractor	NOUN
ftr-363	1400	6	to	to	PART
ftr-363	1400	7	pay	pay	VERB
ftr-363	1400	8	their	their	PRON
ftr-363	1400	9	collected	collect	VERB
ftr-363	1400	10	taxes	taxis	NOUN
ftr-363	1400	11	was	be	AUX
ftr-363	1400	12	the	the	DET
ftr-363	1400	13	subject	subject	NOUN
ftr-363	1400	14	of	of	ADP
ftr-363	1400	15	a	a	DET
ftr-363	1400	16	gao	gao	PROPN
ftr-363	1400	17	report	report	NOUN
ftr-363	1400	18	,	,	PUNCT
ftr-363	1400	19	u.s	u.s	PROPN
ftr-363	1400	20	.	.	PROPN
ftr-363	1400	21	gov’t	gov’t	PROPN
ftr-363	1400	22	accountability	accountability	NOUN
ftr-363	1400	23	office	office	NOUN
ftr-363	1400	24	,	,	PUNCT
ftr-363	1400	25	thousands	thousand	NOUN
ftr-363	1400	26	of	of	ADP
ftr-363	1400	27	federal	federal	ADJ
ftr-363	1400	28	contractors	contractor	NOUN
ftr-363	1400	29	abuse	abuse	VERB
ftr-363	1400	30	the	the	DET
ftr-363	1400	31	federal	federal	ADJ
ftr-363	1400	32	tax	tax	NOUN
ftr-363	1400	33	system	system	NOUN
ftr-363	1400	34	,	,	PUNCT
ftr-363	1400	35	gao-07	gao-07	NOUN
ftr-363	1400	36	-	-	SYM
ftr-363	1400	37	742	742	NUM
ftr-363	1400	38	t	t	NOUN
ftr-363	1400	39	,	,	PUNCT
ftr-363	1400	40	apr	apr	PROPN
ftr-363	1400	41	.	.	PROPN
ftr-363	1400	42	2007	2007	NUM
ftr-363	1400	43	.	.	PUNCT
ftr-363	1401	1	this	this	DET
ftr-363	1401	2	report	report	NOUN
ftr-363	1401	3	not	not	PART
ftr-363	1401	4	only	only	ADV
ftr-363	1401	5	found	find	VERB
ftr-363	1401	6	that	that	SCONJ
ftr-363	1401	7	entities	entity	NOUN
ftr-363	1401	8	contracting	contract	VERB
ftr-363	1401	9	with	with	ADP
ftr-363	1401	10	the	the	DET
ftr-363	1401	11	united	united	PROPN
ftr-363	1401	12	states	states	PROPN
ftr-363	1401	13	owed	owe	VERB
ftr-363	1401	14	billions	billion	NOUN
ftr-363	1401	15	of	of	ADP
ftr-363	1401	16	dollars	dollar	NOUN
ftr-363	1401	17	in	in	ADP
ftr-363	1401	18	unpaid	unpaid	ADJ
ftr-363	1401	19	employment	employment	NOUN
ftr-363	1401	20	taxes	taxis	NOUN
ftr-363	1401	21	but	but	CCONJ
ftr-363	1401	22	determined	determine	VERB
ftr-363	1401	23	that	that	SCONJ
ftr-363	1401	24	the	the	DET
ftr-363	1401	25	united	united	PROPN
ftr-363	1401	26	states	states	PROPN
ftr-363	1401	27	had	have	AUX
ftr-363	1401	28	not	not	PART
ftr-363	1401	29	previously	previously	ADV
ftr-363	1401	30	requested	request	VERB
ftr-363	1401	31	information	information	NOUN
ftr-363	1401	32	that	that	PRON
ftr-363	1401	33	would	would	AUX
ftr-363	1401	34	allow	allow	VERB
ftr-363	1401	35	it	it	PRON
ftr-363	1401	36	to	to	PART
ftr-363	1401	37	factor	factor	VERB
ftr-363	1401	38	such	such	ADJ
ftr-363	1401	39	behavior	behavior	NOUN
ftr-363	1401	40	into	into	ADP
ftr-363	1401	41	its	its	PRON
ftr-363	1401	42	decision	decision	NOUN
ftr-363	1401	43	making	make	VERB
ftr-363	1401	44	process	process	NOUN
ftr-363	1401	45	.	.	PUNCT
ftr-363	1402	1	as	as	ADP
ftr-363	1402	2	a	a	DET
ftr-363	1402	3	result	result	NOUN
ftr-363	1402	4	of	of	ADP
ftr-363	1402	5	this	this	DET
ftr-363	1402	6	gao	gao	PROPN
ftr-363	1402	7	report	report	NOUN
ftr-363	1402	8	,	,	PUNCT
ftr-363	1402	9	the	the	DET
ftr-363	1402	10	federal	federal	ADJ
ftr-363	1402	11	government	government	NOUN
ftr-363	1402	12	proposed	propose	VERB
ftr-363	1402	13	to	to	PART
ftr-363	1402	14	revise	revise	VERB
ftr-363	1402	15	the	the	DET
ftr-363	1402	16	information	information	NOUN
ftr-363	1402	17	that	that	SCONJ
ftr-363	1402	18	contractors	contractor	NOUN
ftr-363	1402	19	must	must	AUX
ftr-363	1402	20	disclose	disclose	VERB
ftr-363	1402	21	as	as	SCONJ
ftr-363	1402	22	they	they	PRON
ftr-363	1402	23	seek	seek	VERB
ftr-363	1402	24	to	to	PART
ftr-363	1402	25	contract	contract	VERB
ftr-363	1402	26	with	with	ADP
ftr-363	1402	27	the	the	DET
ftr-363	1402	28	federal	federal	ADJ
ftr-363	1402	29	government	government	NOUN
ftr-363	1402	30	.	.	PUNCT
ftr-363	1403	1	this	this	PRON
ftr-363	1403	2	caused	cause	VERB
ftr-363	1403	3	proposed	propose	VERB
ftr-363	1403	4	changes	change	NOUN
ftr-363	1403	5	to	to	ADP
ftr-363	1403	6	the	the	DET
ftr-363	1403	7	federal	federal	ADJ
ftr-363	1403	8	acquisition	acquisition	NOUN
ftr-363	1403	9	regulation	regulation	NOUN
ftr-363	1403	10	(	(	PUNCT
ftr-363	1403	11	far	far	ADV
ftr-363	1403	12	)	)	PUNCT
ftr-363	1403	13	–	–	PUNCT
ftr-363	1403	14	representations	representation	NOUN
ftr-363	1403	15	and	and	CCONJ
ftr-363	1403	16	certifications	certification	NOUN
ftr-363	1403	17	–	–	PUNCT
ftr-363	1403	18	tax	tax	NOUN
ftr-363	1403	19	delinquency	delinquency	NOUN
ftr-363	1403	20	,	,	PUNCT
ftr-363	1403	21	72	72	NUM
ftr-363	1403	22	fed	fed	PROPN
ftr-363	1403	23	.	.	PUNCT
ftr-363	1404	1	reg	reg	PROPN
ftr-363	1404	2	.	.	PROPN
ftr-363	1405	1	15,093	15,093	NUM
ftr-363	1405	2	(	(	PUNCT
ftr-363	1405	3	mar	mar	PROPN
ftr-363	1405	4	.	.	PROPN
ftr-363	1405	5	30	30	NUM
ftr-363	1405	6	,	,	PUNCT
ftr-363	1405	7	2007	2007	NUM
ftr-363	1405	8	)	)	PUNCT
ftr-363	1405	9	.	.	PUNCT
ftr-363	1406	1	the	the	DET
ftr-363	1406	2	gao	gao	PROPN
ftr-363	1406	3	report	report	NOUN
ftr-363	1406	4	represents	represent	VERB
ftr-363	1406	5	a	a	DET
ftr-363	1406	6	clear	clear	ADJ
ftr-363	1406	7	example	example	NOUN
ftr-363	1406	8	of	of	ADP
ftr-363	1406	9	how	how	SCONJ
ftr-363	1406	10	knowledge	knowledge	NOUN
ftr-363	1406	11	of	of	ADP
ftr-363	1406	12	the	the	DET
ftr-363	1406	13	failure	failure	NOUN
ftr-363	1406	14	to	to	PART
ftr-363	1406	15	pay	pay	VERB
ftr-363	1406	16	collected	collect	VERB
ftr-363	1406	17	taxes	taxis	NOUN
ftr-363	1406	18	impacts	impact	VERB
ftr-363	1406	19	a	a	DET
ftr-363	1406	20	potential	potential	ADJ
ftr-363	1406	21	customer	customer	NOUN
ftr-363	1406	22	.	.	PUNCT
ftr-363	1407	1	with	with	ADP
ftr-363	1407	2	that	that	DET
ftr-363	1407	3	type	type	NOUN
ftr-363	1407	4	of	of	ADP
ftr-363	1407	5	customer	customer	NOUN
ftr-363	1407	6	reaction	reaction	NOUN
ftr-363	1407	7	,	,	PUNCT
ftr-363	1407	8	one	one	PRON
ftr-363	1407	9	would	would	AUX
ftr-363	1407	10	expect	expect	VERB
ftr-363	1407	11	that	that	SCONJ
ftr-363	1407	12	in	in	ADP
ftr-363	1407	13	the	the	DET
ftr-363	1407	14	area	area	NOUN
ftr-363	1407	15	of	of	ADP
ftr-363	1407	16	federal	federal	ADJ
ftr-363	1407	17	contractors	contractor	NOUN
ftr-363	1407	18	the	the	DET
ftr-363	1407	19	incidence	incidence	NOUN
ftr-363	1407	20	of	of	ADP
ftr-363	1407	21	failure	failure	NOUN
ftr-363	1407	22	to	to	PART
ftr-363	1407	23	pay	pay	VERB
ftr-363	1407	24	collected	collect	VERB
ftr-363	1407	25	taxes	taxis	NOUN
ftr-363	1407	26	should	should	AUX
ftr-363	1407	27	significantly	significantly	ADV
ftr-363	1407	28	decrease	decrease	VERB
ftr-363	1407	29	.	.	PUNCT
ftr-363	1408	1	this	this	DET
ftr-363	1408	2	gao	gao	PROPN
ftr-363	1408	3	report	report	NOUN
ftr-363	1408	4	was	be	AUX
ftr-363	1408	5	one	one	NUM
ftr-363	1408	6	of	of	ADP
ftr-363	1408	7	several	several	ADJ
ftr-363	1408	8	on	on	ADP
ftr-363	1408	9	a	a	DET
ftr-363	1408	10	similar	similar	ADJ
ftr-363	1408	11	theme	theme	NOUN
ftr-363	1408	12	.	.	PUNCT
ftr-363	1409	1	a	a	DET
ftr-363	1409	2	follow	follow	NOUN
ftr-363	1409	3	up	up	ADP
ftr-363	1409	4	report	report	NOUN
ftr-363	1409	5	was	be	AUX
ftr-363	1409	6	issued	issue	VERB
ftr-363	1409	7	later	later	ADV
ftr-363	1409	8	in	in	ADP
ftr-363	1409	9	2007	2007	NUM
ftr-363	1409	10	.	.	PUNCT
ftr-363	1410	1	u.s	u.s	PROPN
ftr-363	1410	2	.	.	PROPN
ftr-363	1410	3	gov’t	gov’t	PROPN
ftr-363	1410	4	accountability	accountability	NOUN
ftr-363	1410	5	office	office	NOUN
ftr-363	1410	6	,	,	PUNCT
ftr-363	1410	7	gao-07	gao-07	NOUN
ftr-363	1410	8	-	-	SYM
ftr-363	1410	9	563	563	NUM
ftr-363	1410	10	,	,	PUNCT
ftr-363	1410	11	thousands	thousand	NOUN
ftr-363	1410	12	of	of	ADP
ftr-363	1410	13	organizations	organization	NOUN
ftr-363	1410	14	exempt	exempt	ADJ
ftr-363	1410	15	from	from	ADP
ftr-363	1410	16	federal	federal	ADJ
ftr-363	1410	17	income	income	NOUN
ftr-363	1410	18	tax	tax	NOUN
ftr-363	1410	19	owe	owe	VERB
ftr-363	1410	20	nearly	nearly	ADV
ftr-363	1410	21	$	$	SYM
ftr-363	1410	22	1	1	NUM
ftr-363	1410	23	billion	billion	NUM
ftr-363	1410	24	in	in	ADP
ftr-363	1410	25	payroll	payroll	NOUN
ftr-363	1410	26	and	and	CCONJ
ftr-363	1410	27	other	other	ADJ
ftr-363	1410	28	taxes	taxis	NOUN
ftr-363	1410	29	,	,	PUNCT
ftr-363	1410	30	june	june	PROPN
ftr-363	1410	31	2007	2007	NUM
ftr-363	1410	32	.	.	PUNCT
ftr-363	1411	1	this	this	DET
ftr-363	1411	2	report	report	NOUN
ftr-363	1411	3	shows	show	VERB
ftr-363	1411	4	how	how	SCONJ
ftr-363	1411	5	the	the	DET
ftr-363	1411	6	failure	failure	NOUN
ftr-363	1411	7	to	to	PART
ftr-363	1411	8	pay	pay	VERB
ftr-363	1411	9	collected	collect	VERB
ftr-363	1411	10	taxes	taxis	NOUN
ftr-363	1411	11	could	could	AUX
ftr-363	1411	12	impact	impact	VERB
ftr-363	1411	13	charitable	charitable	ADJ
ftr-363	1411	14	organizations	organization	NOUN
ftr-363	1411	15	and	and	CCONJ
ftr-363	1411	16	the	the	DET
ftr-363	1411	17	entities	entity	NOUN
ftr-363	1411	18	making	make	VERB
ftr-363	1411	19	donations	donation	NOUN
ftr-363	1411	20	to	to	ADP
ftr-363	1411	21	those	those	DET
ftr-363	1411	22	organizations	organization	NOUN
ftr-363	1411	23	.	.	PUNCT
ftr-363	1412	1	this	this	PRON
ftr-363	1412	2	is	be	AUX
ftr-363	1412	3	yet	yet	ADV
ftr-363	1412	4	another	another	DET
ftr-363	1412	5	example	example	NOUN
ftr-363	1412	6	of	of	ADP
ftr-363	1412	7	how	how	SCONJ
ftr-363	1412	8	knowledge	knowledge	NOUN
ftr-363	1412	9	of	of	ADP
ftr-363	1412	10	the	the	DET
ftr-363	1412	11	failure	failure	NOUN
ftr-363	1412	12	to	to	PART
ftr-363	1412	13	pay	pay	VERB
ftr-363	1412	14	the	the	DET
ftr-363	1412	15	collected	collect	VERB
ftr-363	1412	16	taxes	taxis	NOUN
ftr-363	1412	17	could	could	AUX
ftr-363	1412	18	impact	impact	VERB
ftr-363	1412	19	behavior	behavior	NOUN
ftr-363	1412	20	.	.	PUNCT
ftr-363	1413	1	see	see	VERB
ftr-363	1413	2	,	,	PUNCT
ftr-363	1413	3	e.g.	e.g.	ADV
ftr-363	1413	4	,	,	PUNCT
ftr-363	1413	5	farah	farah	PROPN
ftr-363	1413	6	stockman	stockman	NOUN
ftr-363	1413	7	,	,	PUNCT
ftr-363	1413	8	shell	shell	ADJ
ftr-363	1413	9	companies	company	NOUN
ftr-363	1413	10	in	in	ADP
ftr-363	1413	11	cayman	cayman	PROPN
ftr-363	1413	12	islands	island	NOUN
ftr-363	1413	13	allow	allow	VERB
ftr-363	1413	14	kbr	kbr	PROPN
ftr-363	1413	15	to	to	PART
ftr-363	1413	16	avoid	avoid	VERB
ftr-363	1413	17	medicare	medicare	PROPN
ftr-363	1413	18	,	,	PUNCT
ftr-363	1413	19	social	social	ADJ
ftr-363	1413	20	security	security	NOUN
ftr-363	1413	21	deductions	deduction	NOUN
ftr-363	1413	22	,	,	PUNCT
ftr-363	1413	23	the	the	DET
ftr-363	1413	24	boston	boston	PROPN
ftr-363	1413	25	globe	globe	PROPN
ftr-363	1413	26	,	,	PUNCT
ftr-363	1413	27	march	march	PROPN
ftr-363	1413	28	6	6	NUM
ftr-363	1413	29	,	,	PUNCT
ftr-363	1413	30	2008	2008	NUM
ftr-363	1413	31	,	,	PUNCT
ftr-363	1413	32	available	available	ADJ
ftr-363	1413	33	at	at	ADP
ftr-363	1413	34	http://www.boston.com/news/world/articles/2008/03/06/top_iraq_contractor_skirts	http://www.boston.com/news/world/articles/2008/03/06/top_iraq_contractor_skirt	NOUN
ftr-363	1413	35	_	_	PUNCT
ftr-363	1413	36	us_taxes_offshore/	us_taxes_offshore/	NOUN
ftr-363	1413	37	(	(	PUNCT
ftr-363	1413	38	“	"	PUNCT
ftr-363	1413	39	payroll	payroll	NOUN
ftr-363	1413	40	taxes	taxis	NOUN
ftr-363	1413	41	can	can	AUX
ftr-363	1413	42	be	be	AUX
ftr-363	1413	43	a	a	DET
ftr-363	1413	44	significant	significant	ADJ
ftr-363	1413	45	cost	cost	NOUN
ftr-363	1413	46	,	,	PUNCT
ftr-363	1413	47	he	he	PRON
ftr-363	1413	48	said	say	VERB
ftr-363	1413	49	,	,	PUNCT
ftr-363	1413	50	speaking	speak	VERB
ftr-363	1413	51	on	on	ADP
ftr-363	1413	52	the	the	DET
ftr-363	1413	53	condition	condition	NOUN
ftr-363	1413	54	of	of	ADP
ftr-363	1413	55	anonymity	anonymity	NOUN
ftr-363	1413	56	.	.	PUNCT
ftr-363	1414	1	if	if	SCONJ
ftr-363	1414	2	you	you	PRON
ftr-363	1414	3	are	be	AUX
ftr-363	1414	4	bidding	bid	VERB
ftr-363	1414	5	against	against	ADP
ftr-363	1414	6	[	[	X
ftr-363	1414	7	rival	rival	ADJ
ftr-363	1414	8	construction	construction	NOUN
ftr-363	1414	9	firms	firm	NOUN
ftr-363	1414	10	]	]	PUNCT
ftr-363	1414	11	fluor	fluor	NOUN
ftr-363	1414	12	and	and	CCONJ
ftr-363	1414	13	bechtel	bechtel	PROPN
ftr-363	1414	14	,	,	PUNCT
ftr-363	1414	15	it	it	PRON
ftr-363	1414	16	might	might	AUX
ftr-363	1414	17	give	give	VERB
ftr-363	1414	18	you	you	PRON
ftr-363	1414	19	a	a	DET
ftr-363	1414	20	competitive	competitive	ADJ
ftr-363	1414	21	advantage	advantage	NOUN
ftr-363	1414	22	.	.	PUNCT
ftr-363	1414	23	”	"	PUNCT
ftr-363	1414	24	)	)	PUNCT
ftr-363	1414	25	the	the	DET
ftr-363	1414	26	issue	issue	NOUN
ftr-363	1414	27	in	in	ADP
ftr-363	1414	28	this	this	DET
ftr-363	1414	29	article	article	NOUN
ftr-363	1414	30	is	be	AUX
ftr-363	1414	31	not	not	PART
ftr-363	1414	32	so	so	ADV
ftr-363	1414	33	much	much	ADJ
ftr-363	1414	34	brown	brown	ADJ
ftr-363	1414	35	&	&	CCONJ
ftr-363	1414	36	roots	root	NOUN
ftr-363	1414	37	’	’	PART
ftr-363	1414	38	failure	failure	NOUN
ftr-363	1414	39	to	to	PART
ftr-363	1414	40	pay	pay	VERB
ftr-363	1414	41	employment	employment	NOUN
ftr-363	1414	42	taxes	taxis	NOUN
ftr-363	1414	43	as	as	ADP
ftr-363	1414	44	its	its	PRON
ftr-363	1414	45	setting	set	VERB
ftr-363	1414	46	up	up	ADP
ftr-363	1414	47	a	a	DET
ftr-363	1414	48	foreign	foreign	ADJ
ftr-363	1414	49	entity	entity	NOUN
ftr-363	1414	50	to	to	PART
ftr-363	1414	51	employ	employ	VERB
ftr-363	1414	52	individuals	individual	NOUN
ftr-363	1414	53	in	in	ADP
ftr-363	1414	54	a	a	DET
ftr-363	1414	55	manner	manner	NOUN
ftr-363	1414	56	in	in	ADP
ftr-363	1414	57	which	which	PRON
ftr-363	1414	58	it	it	PRON
ftr-363	1414	59	would	would	AUX
ftr-363	1414	60	have	have	VERB
ftr-363	1414	61	no	no	DET
ftr-363	1414	62	employment	employment	NOUN
ftr-363	1414	63	tax	tax	NOUN
ftr-363	1414	64	obligation	obligation	NOUN
ftr-363	1414	65	whatsoever	whatsoever	ADV
ftr-363	1414	66	;	;	PUNCT
ftr-363	1414	67	see	see	VERB
ftr-363	1414	68	also	also	ADV
ftr-363	1414	69	u.s	u.s	PROPN
ftr-363	1414	70	.	.	PROPN
ftr-363	1414	71	gov’t	gov’t	PROPN
ftr-363	1414	72	accountability	accountability	NOUN
ftr-363	1414	73	office	office	NOUN
ftr-363	1414	74	,	,	PUNCT
ftr-363	1414	75	gao-07	gao-07	NOUN
ftr-363	1414	76	-	-	SYM
ftr-363	1414	77	742	742	NUM
ftr-363	1414	78	t	t	NOUN
ftr-363	1414	79	,	,	PUNCT
ftr-363	1414	80	thousands	thousand	NOUN
ftr-363	1414	81	of	of	ADP
ftr-363	1414	82	federal	federal	ADJ
ftr-363	1414	83	contractors	contractor	NOUN
ftr-363	1414	84	abuse	abuse	VERB
ftr-363	1414	85	the	the	DET
ftr-363	1414	86	federal	federal	ADJ
ftr-363	1414	87	tax	tax	NOUN
ftr-363	1414	88	system	system	NOUN
ftr-363	1414	89	,	,	PUNCT
ftr-363	1414	90	34	34	NUM
ftr-363	1414	91	(	(	PUNCT
ftr-363	1414	92	april	april	PROPN
ftr-363	1414	93	2007	2007	NUM
ftr-363	1414	94	)	)	PUNCT
ftr-363	1414	95	(	(	PUNCT
ftr-363	1414	96	“	"	PUNCT
ftr-363	1414	97	[	[	X
ftr-363	1414	98	f]or	f]or	NOUN
ftr-363	1414	99	wage	wage	NOUN
ftr-363	1414	100	-	-	PUNCT
ftr-363	1414	101	based	base	VERB
ftr-363	1414	102	businesses	business	NOUN
ftr-363	1414	103	that	that	PRON
ftr-363	1414	104	provide	provide	VERB
ftr-363	1414	105	goods	good	NOUN
ftr-363	1414	106	and	and	CCONJ
ftr-363	1414	107	services	service	NOUN
ftr-363	1414	108	,	,	PUNCT
ftr-363	1414	109	federal	federal	ADJ
ftr-363	1414	110	contractors	contractor	NOUN
ftr-363	1414	111	with	with	ADP
ftr-363	1414	112	unpaid	unpaid	ADJ
ftr-363	1414	113	federal	federal	ADJ
ftr-363	1414	114	taxes	taxis	NOUN
ftr-363	1414	115	have	have	VERB
ftr-363	1414	116	an	an	DET
ftr-363	1414	117	unfair	unfair	ADJ
ftr-363	1414	118	advantage	advantage	NOUN
ftr-363	1414	119	in	in	ADP
ftr-363	1414	120	price	price	NOUN
ftr-363	1414	121	competition	competition	NOUN
ftr-363	1414	122	when	when	SCONJ
ftr-363	1414	123	competing	compete	VERB
ftr-363	1414	124	against	against	ADP
ftr-363	1414	125	other	other	ADJ
ftr-363	1414	126	businesses	business	NOUN
ftr-363	1414	127	for	for	ADP
ftr-363	1414	128	federal	federal	ADJ
ftr-363	1414	129	contracts	contract	NOUN
ftr-363	1414	130	.	.	PUNCT
ftr-363	1415	1	companies	company	NOUN
ftr-363	1415	2	that	that	PRON
ftr-363	1415	3	do	do	AUX
ftr-363	1415	4	not	not	PART
ftr-363	1415	5	pay	pay	VERB
ftr-363	1415	6	their	their	PRON
ftr-363	1415	7	payroll	payroll	NOUN
ftr-363	1415	8	tax	tax	NOUN
ftr-363	1415	9	,	,	PUNCT
ftr-363	1415	10	which	which	PRON
ftr-363	1415	11	is	be	AUX
ftr-363	1415	12	typically	typically	ADV
ftr-363	1415	13	over	over	ADP
ftr-363	1415	14	15	15	NUM
ftr-363	1415	15	percent	percent	NOUN
ftr-363	1415	16	of	of	ADP
ftr-363	1415	17	the	the	DET
ftr-363	1415	18	employees	employee	NOUN
ftr-363	1415	19	’	’	PART
ftr-363	1415	20	wages	wage	NOUN
ftr-363	1415	21	,	,	PUNCT
ftr-363	1415	22	would	would	AUX
ftr-363	1415	23	have	have	VERB
ftr-363	1415	24	a	a	DET
ftr-363	1415	25	significantly	significantly	ADV
ftr-363	1415	26	lower	low	ADJ
ftr-363	1415	27	costs	cost	NOUN
ftr-363	1415	28	advantage	advantage	NOUN
ftr-363	1415	29	and	and	CCONJ
ftr-363	1415	30	therefore	therefore	ADV
ftr-363	1415	31	have	have	VERB
ftr-363	1415	32	a	a	DET
ftr-363	1415	33	substantive	substantive	ADJ
ftr-363	1415	34	competitive	competitive	ADJ
ftr-363	1415	35	advantage	advantage	NOUN
ftr-363	1415	36	over	over	ADP
ftr-363	1415	37	similarly	similarly	ADV
ftr-363	1415	38	situation	situation	NOUN
ftr-363	1415	39	businesses	business	NOUN
ftr-363	1415	40	that	that	PRON
ftr-363	1415	41	pay	pay	VERB
ftr-363	1415	42	their	their	PRON
ftr-363	1415	43	taxes	taxis	NOUN
ftr-363	1415	44	.	.	PUNCT
ftr-363	1416	1	for	for	ADP
ftr-363	1416	2	example	example	NOUN
ftr-363	1416	3	,	,	PUNCT
ftr-363	1416	4	we	we	PRON
ftr-363	1416	5	identified	identify	VERB
ftr-363	1416	6	instances	instance	NOUN
ftr-363	1416	7	in	in	ADP
ftr-363	1416	8	which	which	PRON
ftr-363	1416	9	companies	company	NOUN
ftr-363	1416	10	that	that	PRON
ftr-363	1416	11	had	have	VERB
ftr-363	1416	12	unpaid	unpaid	ADJ
ftr-363	1416	13	payroll	payroll	NOUN
ftr-363	1416	14	taxes	taxis	NOUN
ftr-363	1416	15	were	be	AUX
ftr-363	1416	16	competitively	competitively	ADV
ftr-363	1416	17	awarded	award	VERB
ftr-363	1416	18	contracts	contract	NOUN
ftr-363	1416	19	over	over	ADP
ftr-363	1416	20	companies	company	NOUN
ftr-363	1416	21	that	that	PRON
ftr-363	1416	22	had	have	AUX
ftr-363	1416	23	paid	pay	VERB
ftr-363	1416	24	their	their	PRON
ftr-363	1416	25	federal	federal	ADJ
ftr-363	1416	26	taxes	taxis	NOUN
ftr-363	1416	27	.	.	PUNCT
ftr-363	1416	28	”	"	PUNCT
ftr-363	1416	29	)	)	PUNCT
ftr-363	1417	1	2011	2011	NUM
ftr-363	1417	2	]	]	PUNCT
ftr-363	1417	3	transparency	transparency	NOUN
ftr-363	1417	4	in	in	ADP
ftr-363	1417	5	private	private	ADJ
ftr-363	1417	6	collection	collection	NOUN
ftr-363	1417	7	of	of	ADP
ftr-363	1417	8	federal	federal	ADJ
ftr-363	1417	9	taxes	taxis	NOUN
ftr-363	1417	10	825	825	NUM
ftr-363	1417	11	taxes	taxis	NOUN
ftr-363	1417	12	since	since	SCONJ
ftr-363	1417	13	this	this	DET
ftr-363	1417	14	failure	failure	NOUN
ftr-363	1417	15	would	would	AUX
ftr-363	1417	16	suggest	suggest	VERB
ftr-363	1417	17	a	a	DET
ftr-363	1417	18	lack	lack	NOUN
ftr-363	1417	19	of	of	ADP
ftr-363	1417	20	financial	financial	ADJ
ftr-363	1417	21	stability.245	stability.245	VERB
ftr-363	1417	22	the	the	DET
ftr-363	1417	23	information	information	NOUN
ftr-363	1417	24	could	could	AUX
ftr-363	1417	25	assist	assist	VERB
ftr-363	1417	26	both	both	DET
ftr-363	1417	27	competitors	competitor	NOUN
ftr-363	1417	28	and	and	CCONJ
ftr-363	1417	29	customers	customer	NOUN
ftr-363	1417	30	in	in	ADP
ftr-363	1417	31	making	make	VERB
ftr-363	1417	32	decisions.246	decisions.246	PRON
ftr-363	1417	33	many	many	ADJ
ftr-363	1417	34	states	state	NOUN
ftr-363	1417	35	have	have	AUX
ftr-363	1417	36	embraced	embrace	VERB
ftr-363	1417	37	shaming	shame	VERB
ftr-363	1417	38	as	as	ADP
ftr-363	1417	39	a	a	DET
ftr-363	1417	40	basis	basis	NOUN
ftr-363	1417	41	for	for	ADP
ftr-363	1417	42	altering	alter	VERB
ftr-363	1417	43	taxpayer	taxpayer	NOUN
ftr-363	1417	44	behavior	behavior	NOUN
ftr-363	1417	45	in	in	ADP
ftr-363	1417	46	a	a	DET
ftr-363	1417	47	manner	manner	NOUN
ftr-363	1417	48	resulting	result	VERB
ftr-363	1417	49	in	in	ADP
ftr-363	1417	50	greater	great	ADJ
ftr-363	1417	51	success	success	NOUN
ftr-363	1417	52	in	in	ADP
ftr-363	1417	53	tax	tax	NOUN
ftr-363	1417	54	law	law	NOUN
ftr-363	1417	55	enforcement.247	enforcement.247	VERB
ftr-363	1417	56	the	the	DET
ftr-363	1417	57	movement	movement	NOUN
ftr-363	1417	58	toward	toward	ADP
ftr-363	1417	59	shaming	shame	VERB
ftr-363	1417	60	in	in	ADP
ftr-363	1417	61	tax	tax	NOUN
ftr-363	1417	62	laws	law	NOUN
ftr-363	1417	63	has	have	AUX
ftr-363	1417	64	increased	increase	VERB
ftr-363	1417	65	significantly	significantly	ADV
ftr-363	1417	66	in	in	ADP
ftr-363	1417	67	the	the	DET
ftr-363	1417	68	245	245	NUM
ftr-363	1417	69	.	.	PUNCT
ftr-363	1418	1	the	the	DET
ftr-363	1418	2	author	author	NOUN
ftr-363	1418	3	knows	know	VERB
ftr-363	1418	4	of	of	ADP
ftr-363	1418	5	one	one	NUM
ftr-363	1418	6	situation	situation	NOUN
ftr-363	1418	7	in	in	ADP
ftr-363	1418	8	which	which	DET
ftr-363	1418	9	knowledge	knowledge	NOUN
ftr-363	1418	10	that	that	SCONJ
ftr-363	1418	11	the	the	DET
ftr-363	1418	12	entity	entity	NOUN
ftr-363	1418	13	had	have	AUX
ftr-363	1418	14	outstanding	outstanding	ADJ
ftr-363	1418	15	collected	collect	VERB
ftr-363	1418	16	tax	tax	NOUN
ftr-363	1418	17	obligations	obligation	NOUN
ftr-363	1418	18	had	have	VERB
ftr-363	1418	19	a	a	DET
ftr-363	1418	20	direct	direct	ADJ
ftr-363	1418	21	impact	impact	NOUN
ftr-363	1418	22	on	on	ADP
ftr-363	1418	23	a	a	DET
ftr-363	1418	24	potential	potential	ADJ
ftr-363	1418	25	customer	customer	NOUN
ftr-363	1418	26	’s	’s	PART
ftr-363	1418	27	decision	decision	NOUN
ftr-363	1418	28	and	and	CCONJ
ftr-363	1418	29	drove	drive	VERB
ftr-363	1418	30	the	the	DET
ftr-363	1418	31	customer	customer	NOUN
ftr-363	1418	32	away	away	ADV
ftr-363	1418	33	.	.	PUNCT
ftr-363	1419	1	the	the	DET
ftr-363	1419	2	potential	potential	ADJ
ftr-363	1419	3	customer	customer	NOUN
ftr-363	1419	4	was	be	AUX
ftr-363	1419	5	the	the	DET
ftr-363	1419	6	irs	irs	PROPN
ftr-363	1419	7	.	.	PUNCT
ftr-363	1420	1	the	the	DET
ftr-363	1420	2	irs	irs	PROPN
ftr-363	1420	3	sought	seek	VERB
ftr-363	1420	4	to	to	PART
ftr-363	1420	5	contract	contract	VERB
ftr-363	1420	6	with	with	ADP
ftr-363	1420	7	a	a	DET
ftr-363	1420	8	hotel	hotel	NOUN
ftr-363	1420	9	in	in	ADP
ftr-363	1420	10	which	which	PRON
ftr-363	1420	11	it	it	PRON
ftr-363	1420	12	would	would	AUX
ftr-363	1420	13	hold	hold	VERB
ftr-363	1420	14	a	a	DET
ftr-363	1420	15	continuing	continue	VERB
ftr-363	1420	16	professional	professional	ADJ
ftr-363	1420	17	education	education	NOUN
ftr-363	1420	18	conference	conference	NOUN
ftr-363	1420	19	for	for	ADP
ftr-363	1420	20	its	its	PRON
ftr-363	1420	21	employees	employee	NOUN
ftr-363	1420	22	in	in	ADP
ftr-363	1420	23	one	one	NUM
ftr-363	1420	24	state	state	NOUN
ftr-363	1420	25	.	.	PUNCT
ftr-363	1421	1	the	the	DET
ftr-363	1421	2	contracting	contracting	NOUN
ftr-363	1421	3	officer	officer	NOUN
ftr-363	1421	4	chose	choose	VERB
ftr-363	1421	5	a	a	DET
ftr-363	1421	6	hotel	hotel	NOUN
ftr-363	1421	7	that	that	PRON
ftr-363	1421	8	had	have	VERB
ftr-363	1421	9	a	a	DET
ftr-363	1421	10	longstanding	longstanding	ADJ
ftr-363	1421	11	problem	problem	NOUN
ftr-363	1421	12	with	with	ADP
ftr-363	1421	13	the	the	DET
ftr-363	1421	14	payment	payment	NOUN
ftr-363	1421	15	of	of	ADP
ftr-363	1421	16	its	its	PRON
ftr-363	1421	17	collected	collect	VERB
ftr-363	1421	18	taxes	taxis	NOUN
ftr-363	1421	19	.	.	PUNCT
ftr-363	1422	1	when	when	SCONJ
ftr-363	1422	2	the	the	DET
ftr-363	1422	3	revenue	revenue	NOUN
ftr-363	1422	4	officers	officer	NOUN
ftr-363	1422	5	knowledgeable	knowledgeable	ADJ
ftr-363	1422	6	about	about	ADP
ftr-363	1422	7	the	the	DET
ftr-363	1422	8	outstanding	outstanding	ADJ
ftr-363	1422	9	taxes	taxis	NOUN
ftr-363	1422	10	learned	learn	VERB
ftr-363	1422	11	of	of	ADP
ftr-363	1422	12	the	the	DET
ftr-363	1422	13	potential	potential	ADJ
ftr-363	1422	14	contract	contract	NOUN
ftr-363	1422	15	with	with	ADP
ftr-363	1422	16	the	the	DET
ftr-363	1422	17	hotel	hotel	NOUN
ftr-363	1422	18	,	,	PUNCT
ftr-363	1422	19	they	they	PRON
ftr-363	1422	20	became	become	VERB
ftr-363	1422	21	quite	quite	ADV
ftr-363	1422	22	vocal	vocal	ADJ
ftr-363	1422	23	about	about	ADP
ftr-363	1422	24	how	how	SCONJ
ftr-363	1422	25	improper	improper	ADJ
ftr-363	1422	26	contracting	contracting	NOUN
ftr-363	1422	27	with	with	ADP
ftr-363	1422	28	that	that	DET
ftr-363	1422	29	hotel	hotel	NOUN
ftr-363	1422	30	would	would	AUX
ftr-363	1422	31	be	be	AUX
ftr-363	1422	32	.	.	PUNCT
ftr-363	1423	1	their	their	PRON
ftr-363	1423	2	voices	voice	NOUN
ftr-363	1423	3	were	be	AUX
ftr-363	1423	4	heard	hear	VERB
ftr-363	1423	5	and	and	CCONJ
ftr-363	1423	6	another	another	DET
ftr-363	1423	7	location	location	NOUN
ftr-363	1423	8	was	be	AUX
ftr-363	1423	9	selected	select	VERB
ftr-363	1423	10	.	.	PUNCT
ftr-363	1424	1	perhaps	perhaps	ADV
ftr-363	1424	2	this	this	DET
ftr-363	1424	3	example	example	NOUN
ftr-363	1424	4	is	be	AUX
ftr-363	1424	5	extreme	extreme	ADJ
ftr-363	1424	6	because	because	SCONJ
ftr-363	1424	7	of	of	ADP
ftr-363	1424	8	the	the	DET
ftr-363	1424	9	close	close	ADJ
ftr-363	1424	10	nature	nature	NOUN
ftr-363	1424	11	between	between	ADP
ftr-363	1424	12	the	the	DET
ftr-363	1424	13	potential	potential	ADJ
ftr-363	1424	14	customer	customer	NOUN
ftr-363	1424	15	and	and	CCONJ
ftr-363	1424	16	the	the	DET
ftr-363	1424	17	unpaid	unpaid	ADJ
ftr-363	1424	18	collected	collect	VERB
ftr-363	1424	19	taxes	taxis	NOUN
ftr-363	1424	20	;	;	PUNCT
ftr-363	1424	21	however	however	ADV
ftr-363	1424	22	,	,	PUNCT
ftr-363	1424	23	it	it	PRON
ftr-363	1424	24	is	be	AUX
ftr-363	1424	25	not	not	PART
ftr-363	1424	26	hard	hard	ADJ
ftr-363	1424	27	to	to	PART
ftr-363	1424	28	imagine	imagine	VERB
ftr-363	1424	29	other	other	ADJ
ftr-363	1424	30	circumstances	circumstance	NOUN
ftr-363	1424	31	in	in	ADP
ftr-363	1424	32	which	which	PRON
ftr-363	1424	33	a	a	DET
ftr-363	1424	34	potential	potential	ADJ
ftr-363	1424	35	customer	customer	NOUN
ftr-363	1424	36	would	would	AUX
ftr-363	1424	37	make	make	VERB
ftr-363	1424	38	a	a	DET
ftr-363	1424	39	decision	decision	NOUN
ftr-363	1424	40	not	not	PART
ftr-363	1424	41	to	to	PART
ftr-363	1424	42	contact	contact	VERB
ftr-363	1424	43	with	with	ADP
ftr-363	1424	44	an	an	DET
ftr-363	1424	45	entity	entity	NOUN
ftr-363	1424	46	that	that	PRON
ftr-363	1424	47	did	do	AUX
ftr-363	1424	48	not	not	PART
ftr-363	1424	49	pay	pay	VERB
ftr-363	1424	50	its	its	PRON
ftr-363	1424	51	collected	collect	VERB
ftr-363	1424	52	taxes	taxis	NOUN
ftr-363	1424	53	.	.	PUNCT
ftr-363	1425	1	indeed	indeed	ADV
ftr-363	1425	2	,	,	PUNCT
ftr-363	1425	3	the	the	DET
ftr-363	1425	4	hope	hope	NOUN
ftr-363	1425	5	in	in	ADP
ftr-363	1425	6	publicizing	publicize	VERB
ftr-363	1425	7	this	this	DET
ftr-363	1425	8	information	information	NOUN
ftr-363	1425	9	is	be	AUX
ftr-363	1425	10	to	to	PART
ftr-363	1425	11	assist	assist	VERB
ftr-363	1425	12	in	in	ADP
ftr-363	1425	13	creating	create	VERB
ftr-363	1425	14	a	a	DET
ftr-363	1425	15	culture	culture	NOUN
ftr-363	1425	16	in	in	ADP
ftr-363	1425	17	which	which	PRON
ftr-363	1425	18	not	not	PART
ftr-363	1425	19	paying	pay	VERB
ftr-363	1425	20	these	these	DET
ftr-363	1425	21	taxes	taxis	NOUN
ftr-363	1425	22	makes	make	VERB
ftr-363	1425	23	the	the	DET
ftr-363	1425	24	entity	entity	NOUN
ftr-363	1425	25	somewhat	somewhat	ADV
ftr-363	1425	26	of	of	ADP
ftr-363	1425	27	a	a	DET
ftr-363	1425	28	pariah	pariah	NOUN
ftr-363	1425	29	and	and	CCONJ
ftr-363	1425	30	causes	cause	VERB
ftr-363	1425	31	entities	entity	NOUN
ftr-363	1425	32	in	in	ADP
ftr-363	1425	33	general	general	ADJ
ftr-363	1425	34	to	to	PART
ftr-363	1425	35	want	want	VERB
ftr-363	1425	36	to	to	PART
ftr-363	1425	37	pay	pay	VERB
ftr-363	1425	38	these	these	DET
ftr-363	1425	39	taxes	taxis	NOUN
ftr-363	1425	40	in	in	ADP
ftr-363	1425	41	order	order	NOUN
ftr-363	1425	42	to	to	PART
ftr-363	1425	43	avoid	avoid	VERB
ftr-363	1425	44	the	the	DET
ftr-363	1425	45	stigma	stigma	NOUN
ftr-363	1425	46	that	that	PRON
ftr-363	1425	47	would	would	AUX
ftr-363	1425	48	come	come	VERB
ftr-363	1425	49	from	from	ADP
ftr-363	1425	50	failure	failure	NOUN
ftr-363	1425	51	to	to	PART
ftr-363	1425	52	pay	pay	VERB
ftr-363	1425	53	.	.	PUNCT
ftr-363	1426	1	246	246	NUM
ftr-363	1426	2	.	.	PUNCT
ftr-363	1427	1	while	while	SCONJ
ftr-363	1427	2	slightly	slightly	ADV
ftr-363	1427	3	different	different	ADJ
ftr-363	1427	4	in	in	ADP
ftr-363	1427	5	its	its	PRON
ftr-363	1427	6	factual	factual	ADJ
ftr-363	1427	7	underpinnings	underpinning	NOUN
ftr-363	1427	8	,	,	PUNCT
ftr-363	1427	9	the	the	DET
ftr-363	1427	10	actions	action	NOUN
ftr-363	1427	11	of	of	ADP
ftr-363	1427	12	kellogg	kellogg	PROPN
ftr-363	1427	13	,	,	PUNCT
ftr-363	1427	14	brown	brown	PROPN
ftr-363	1427	15	&	&	CCONJ
ftr-363	1427	16	root	root	PROPN
ftr-363	1427	17	(	(	PUNCT
ftr-363	1427	18	kbr	kbr	PROPN
ftr-363	1427	19	)	)	PUNCT
ftr-363	1427	20	with	with	ADP
ftr-363	1427	21	respect	respect	NOUN
ftr-363	1427	22	to	to	ADP
ftr-363	1427	23	its	its	PRON
ftr-363	1427	24	workers	worker	NOUN
ftr-363	1427	25	in	in	ADP
ftr-363	1427	26	iraq	iraq	PROPN
ftr-363	1427	27	provides	provide	VERB
ftr-363	1427	28	some	some	DET
ftr-363	1427	29	insight	insight	NOUN
ftr-363	1427	30	into	into	ADP
ftr-363	1427	31	how	how	SCONJ
ftr-363	1427	32	information	information	NOUN
ftr-363	1427	33	can	can	AUX
ftr-363	1427	34	impact	impact	VERB
ftr-363	1427	35	customer	customer	NOUN
ftr-363	1427	36	and	and	CCONJ
ftr-363	1427	37	competitor	competitor	NOUN
ftr-363	1427	38	decisions	decision	NOUN
ftr-363	1427	39	.	.	PUNCT
ftr-363	1428	1	based	base	VERB
ftr-363	1428	2	on	on	ADP
ftr-363	1428	3	the	the	DET
ftr-363	1428	4	information	information	NOUN
ftr-363	1428	5	provided	provide	VERB
ftr-363	1428	6	in	in	ADP
ftr-363	1428	7	an	an	DET
ftr-363	1428	8	article	article	NOUN
ftr-363	1428	9	in	in	ADP
ftr-363	1428	10	the	the	DET
ftr-363	1428	11	boston	boston	PROPN
ftr-363	1428	12	globe	globe	PROPN
ftr-363	1428	13	on	on	ADP
ftr-363	1428	14	mar	mar	PROPN
ftr-363	1428	15	.	.	PROPN
ftr-363	1428	16	6	6	NUM
ftr-363	1428	17	,	,	PUNCT
ftr-363	1428	18	2008	2008	NUM
ftr-363	1428	19	,	,	PUNCT
ftr-363	1428	20	by	by	ADP
ftr-363	1428	21	farah	farah	PROPN
ftr-363	1428	22	stockman	stockman	PROPN
ftr-363	1428	23	,	,	PUNCT
ftr-363	1428	24	kbr	kbr	PROPN
ftr-363	1428	25	apparently	apparently	ADV
ftr-363	1428	26	avoided	avoid	VERB
ftr-363	1428	27	paying	pay	VERB
ftr-363	1428	28	employment	employment	NOUN
ftr-363	1428	29	taxes	taxis	NOUN
ftr-363	1428	30	altogether	altogether	ADV
ftr-363	1428	31	with	with	ADP
ftr-363	1428	32	respect	respect	NOUN
ftr-363	1428	33	to	to	ADP
ftr-363	1428	34	approximately	approximately	ADV
ftr-363	1428	35	20,000	20,000	NUM
ftr-363	1428	36	employees	employee	NOUN
ftr-363	1428	37	it	it	PRON
ftr-363	1428	38	had	have	VERB
ftr-363	1428	39	in	in	ADP
ftr-363	1428	40	iraq	iraq	PROPN
ftr-363	1428	41	by	by	ADP
ftr-363	1428	42	treating	treat	VERB
ftr-363	1428	43	the	the	DET
ftr-363	1428	44	individuals	individual	NOUN
ftr-363	1428	45	as	as	ADP
ftr-363	1428	46	employees	employee	NOUN
ftr-363	1428	47	of	of	ADP
ftr-363	1428	48	a	a	DET
ftr-363	1428	49	cayman	cayman	PROPN
ftr-363	1428	50	island	island	NOUN
ftr-363	1428	51	subsidiary	subsidiary	NOUN
ftr-363	1428	52	.	.	PUNCT
ftr-363	1429	1	kbr	kbr	PROPN
ftr-363	1429	2	’s	’s	PART
ftr-363	1429	3	customer	customer	NOUN
ftr-363	1429	4	,	,	PUNCT
ftr-363	1429	5	the	the	DET
ftr-363	1429	6	defense	defense	NOUN
ftr-363	1429	7	department	department	PROPN
ftr-363	1429	8	,	,	PUNCT
ftr-363	1429	9	knew	know	VERB
ftr-363	1429	10	“	"	PUNCT
ftr-363	1429	11	since	since	SCONJ
ftr-363	1429	12	at	at	ADP
ftr-363	1429	13	least	least	ADJ
ftr-363	1429	14	2004	2004	NUM
ftr-363	1429	15	that	that	PRON
ftr-363	1429	16	kbr	kbr	PROPN
ftr-363	1429	17	was	be	AUX
ftr-363	1429	18	avoiding	avoid	VERB
ftr-363	1429	19	taxes	taxis	NOUN
ftr-363	1429	20	by	by	ADP
ftr-363	1429	21	declaring	declare	VERB
ftr-363	1429	22	its	its	PRON
ftr-363	1429	23	american	american	ADJ
ftr-363	1429	24	workers	worker	NOUN
ftr-363	1429	25	as	as	ADP
ftr-363	1429	26	employees	employee	NOUN
ftr-363	1429	27	of	of	ADP
ftr-363	1429	28	cayman	cayman	PROPN
ftr-363	1429	29	islands	islands	PROPN
ftr-363	1429	30	shell	shell	PROPN
ftr-363	1429	31	companies	company	NOUN
ftr-363	1429	32	,	,	PUNCT
ftr-363	1429	33	and	and	CCONJ
ftr-363	1429	34	officials	official	NOUN
ftr-363	1429	35	said	say	VERB
ftr-363	1429	36	the	the	DET
ftr-363	1429	37	move	move	NOUN
ftr-363	1429	38	allowed	allow	VERB
ftr-363	1429	39	kbr	kbr	PROPN
ftr-363	1429	40	to	to	PART
ftr-363	1429	41	perform	perform	VERB
ftr-363	1429	42	the	the	DET
ftr-363	1429	43	work	work	NOUN
ftr-363	1429	44	more	more	ADV
ftr-363	1429	45	cheaply	cheaply	ADV
ftr-363	1429	46	,	,	PUNCT
ftr-363	1429	47	saving	save	VERB
ftr-363	1429	48	defense	defense	NOUN
ftr-363	1429	49	dollars	dollar	NOUN
ftr-363	1429	50	.	.	PUNCT
ftr-363	1429	51	”	"	PUNCT
ftr-363	1430	1	the	the	DET
ftr-363	1430	2	reaction	reaction	NOUN
ftr-363	1430	3	of	of	ADP
ftr-363	1430	4	kbr	kbr	PROPN
ftr-363	1430	5	’s	’s	PART
ftr-363	1430	6	customer	customer	NOUN
ftr-363	1430	7	is	be	AUX
ftr-363	1430	8	somewhat	somewhat	ADV
ftr-363	1430	9	surprising	surprising	ADJ
ftr-363	1430	10	because	because	SCONJ
ftr-363	1430	11	of	of	ADP
ftr-363	1430	12	the	the	DET
ftr-363	1430	13	overall	overall	ADJ
ftr-363	1430	14	losses	loss	NOUN
ftr-363	1430	15	to	to	ADP
ftr-363	1430	16	the	the	DET
ftr-363	1430	17	united	united	PROPN
ftr-363	1430	18	states	states	PROPN
ftr-363	1430	19	and	and	CCONJ
ftr-363	1430	20	its	its	PRON
ftr-363	1430	21	citizens	citizen	NOUN
ftr-363	1430	22	from	from	ADP
ftr-363	1430	23	the	the	DET
ftr-363	1430	24	employment	employment	NOUN
ftr-363	1430	25	tax	tax	NOUN
ftr-363	1430	26	maneuver	maneuver	NOUN
ftr-363	1430	27	executed	execute	VERB
ftr-363	1430	28	by	by	ADP
ftr-363	1430	29	kbr	kbr	PROPN
ftr-363	1430	30	but	but	CCONJ
ftr-363	1430	31	at	at	ADP
ftr-363	1430	32	least	least	ADJ
ftr-363	1430	33	it	it	PRON
ftr-363	1430	34	shows	show	VERB
ftr-363	1430	35	a	a	DET
ftr-363	1430	36	reaction	reaction	NOUN
ftr-363	1430	37	from	from	ADP
ftr-363	1430	38	a	a	DET
ftr-363	1430	39	customer	customer	NOUN
ftr-363	1430	40	aware	aware	ADJ
ftr-363	1430	41	of	of	ADP
ftr-363	1430	42	the	the	DET
ftr-363	1430	43	situation	situation	NOUN
ftr-363	1430	44	.	.	PUNCT
ftr-363	1431	1	a	a	DET
ftr-363	1431	2	former	former	ADJ
ftr-363	1431	3	executive	executive	NOUN
ftr-363	1431	4	at	at	ADP
ftr-363	1431	5	halliburton	halliburton	PROPN
ftr-363	1431	6	,	,	PUNCT
ftr-363	1431	7	the	the	DET
ftr-363	1431	8	parent	parent	NOUN
ftr-363	1431	9	of	of	ADP
ftr-363	1431	10	kbr	kbr	PROPN
ftr-363	1431	11	,	,	PUNCT
ftr-363	1431	12	said	say	VERB
ftr-363	1431	13	“	"	PUNCT
ftr-363	1431	14	payroll	payroll	NOUN
ftr-363	1431	15	taxes	taxis	NOUN
ftr-363	1431	16	can	can	AUX
ftr-363	1431	17	be	be	AUX
ftr-363	1431	18	a	a	DET
ftr-363	1431	19	significant	significant	ADJ
ftr-363	1431	20	cost	cost	NOUN
ftr-363	1431	21	,	,	PUNCT
ftr-363	1431	22	.	.	PUNCT
ftr-363	1431	23	.	.	PUNCT
ftr-363	1431	24	.	.	PUNCT
ftr-363	1432	1	speaking	speak	VERB
ftr-363	1432	2	on	on	ADP
ftr-363	1432	3	the	the	DET
ftr-363	1432	4	condition	condition	NOUN
ftr-363	1432	5	of	of	ADP
ftr-363	1432	6	anonymity	anonymity	NOUN
ftr-363	1432	7	.	.	PUNCT
ftr-363	1433	1	‘	'	PUNCT
ftr-363	1433	2	if	if	SCONJ
ftr-363	1433	3	you	you	PRON
ftr-363	1433	4	are	be	AUX
ftr-363	1433	5	bidding	bid	VERB
ftr-363	1433	6	against	against	ADP
ftr-363	1433	7	[	[	X
ftr-363	1433	8	rival	rival	ADJ
ftr-363	1433	9	construction	construction	NOUN
ftr-363	1433	10	firms	firm	NOUN
ftr-363	1433	11	]	]	PUNCT
ftr-363	1433	12	fluor	fluor	NOUN
ftr-363	1433	13	and	and	CCONJ
ftr-363	1433	14	bechtel	bechtel	PROPN
ftr-363	1433	15	,	,	PUNCT
ftr-363	1433	16	it	it	PRON
ftr-363	1433	17	might	might	AUX
ftr-363	1433	18	give	give	VERB
ftr-363	1433	19	you	you	PRON
ftr-363	1433	20	a	a	DET
ftr-363	1433	21	competitive	competitive	ADJ
ftr-363	1433	22	advantage	advantage	NOUN
ftr-363	1433	23	.	.	PUNCT
ftr-363	1433	24	’	'	PUNCT
ftr-363	1433	25	”	"	PUNCT
ftr-363	1434	1	the	the	DET
ftr-363	1434	2	article	article	NOUN
ftr-363	1434	3	did	do	AUX
ftr-363	1434	4	not	not	PART
ftr-363	1434	5	contain	contain	VERB
ftr-363	1434	6	statements	statement	NOUN
ftr-363	1434	7	from	from	ADP
ftr-363	1434	8	the	the	DET
ftr-363	1434	9	competitors	competitor	NOUN
ftr-363	1434	10	but	but	CCONJ
ftr-363	1434	11	one	one	PRON
ftr-363	1434	12	can	can	AUX
ftr-363	1434	13	imagine	imagine	VERB
ftr-363	1434	14	what	what	PRON
ftr-363	1434	15	they	they	PRON
ftr-363	1434	16	might	might	AUX
ftr-363	1434	17	say	say	VERB
ftr-363	1434	18	.	.	PUNCT
ftr-363	1435	1	farah	farah	PROPN
ftr-363	1435	2	stockman	stockman	PROPN
ftr-363	1435	3	,	,	PUNCT
ftr-363	1435	4	shell	shell	ADJ
ftr-363	1435	5	companies	company	NOUN
ftr-363	1435	6	in	in	ADP
ftr-363	1435	7	cayman	cayman	PROPN
ftr-363	1435	8	islands	island	NOUN
ftr-363	1435	9	allow	allow	VERB
ftr-363	1435	10	kbr	kbr	PROPN
ftr-363	1435	11	to	to	PART
ftr-363	1435	12	avoid	avoid	VERB
ftr-363	1435	13	medicare	medicare	PROPN
ftr-363	1435	14	,	,	PUNCT
ftr-363	1435	15	social	social	ADJ
ftr-363	1435	16	security	security	NOUN
ftr-363	1435	17	deductions	deduction	NOUN
ftr-363	1435	18	,	,	PUNCT
ftr-363	1435	19	the	the	DET
ftr-363	1435	20	boston	boston	PROPN
ftr-363	1435	21	globe	globe	PROPN
ftr-363	1435	22	,	,	PUNCT
ftr-363	1435	23	mar	mar	PROPN
ftr-363	1435	24	.	.	PROPN
ftr-363	1435	25	6	6	NUM
ftr-363	1435	26	,	,	PUNCT
ftr-363	1435	27	2008	2008	NUM
ftr-363	1435	28	,	,	PUNCT
ftr-363	1435	29	available	available	ADJ
ftr-363	1435	30	at	at	ADP
ftr-363	1435	31	http://www.boston.com/news	http://www.boston.com/new	NOUN
ftr-363	1435	32	/world	/world	ADJ
ftr-363	1435	33	/	/	SYM
ftr-363	1435	34	articles/2008/03/06	articles/2008/03/06	PROPN
ftr-363	1435	35	/	/	SYM
ftr-363	1435	36	top_iraq_contractor_skirts_us_taxes_offshore/.	top_iraq_contractor_skirts_us_taxes_offshore/.	NOUN
ftr-363	1435	37	247	247	NUM
ftr-363	1435	38	.	.	PUNCT
ftr-363	1436	1	see	see	VERB
ftr-363	1436	2	appendix	appendix	VERB
ftr-363	1436	3	a	a	PRON
ftr-363	1436	4	for	for	ADP
ftr-363	1436	5	a	a	DET
ftr-363	1436	6	list	list	NOUN
ftr-363	1436	7	of	of	ADP
ftr-363	1436	8	states	state	NOUN
ftr-363	1436	9	that	that	PRON
ftr-363	1436	10	have	have	AUX
ftr-363	1436	11	shaming	shame	VERB
ftr-363	1436	12	provisions	provision	NOUN
ftr-363	1436	13	.	.	PUNCT
ftr-363	1437	1	826	826	NUM
ftr-363	1437	2	florida	florida	PROPN
ftr-363	1437	3	tax	tax	NOUN
ftr-363	1437	4	review	review	NOUN
ftr-363	1437	5	[	[	X
ftr-363	1437	6	vol	vol	NOUN
ftr-363	1437	7	.	.	PUNCT
ftr-363	1437	8	10:10	10:10	NUM
ftr-363	1437	9	past	past	ADP
ftr-363	1437	10	decade.248	decade.248	ADP
ftr-363	1437	11	state	state	NOUN
ftr-363	1437	12	shaming	shame	VERB
ftr-363	1437	13	laws	law	NOUN
ftr-363	1437	14	generally	generally	ADV
ftr-363	1437	15	follow	follow	VERB
ftr-363	1437	16	a	a	DET
ftr-363	1437	17	pattern	pattern	NOUN
ftr-363	1437	18	of	of	ADP
ftr-363	1437	19	disclosing	disclose	VERB
ftr-363	1437	20	the	the	DET
ftr-363	1437	21	100	100	NUM
ftr-363	1437	22	or	or	CCONJ
ftr-363	1437	23	200	200	NUM
ftr-363	1437	24	largest	large	ADJ
ftr-363	1437	25	delinquent	delinquent	ADJ
ftr-363	1437	26	accounts	account	NOUN
ftr-363	1437	27	or	or	CCONJ
ftr-363	1437	28	disclosing	disclose	VERB
ftr-363	1437	29	accounts	account	NOUN
ftr-363	1437	30	exceeding	exceed	VERB
ftr-363	1437	31	a	a	DET
ftr-363	1437	32	certain	certain	ADJ
ftr-363	1437	33	dollar	dollar	NOUN
ftr-363	1437	34	amount.249	amount.249	NOUN
ftr-363	1437	35	they	they	PRON
ftr-363	1437	36	generally	generally	ADV
ftr-363	1437	37	do	do	AUX
ftr-363	1437	38	not	not	PART
ftr-363	1437	39	distinguish	distinguish	VERB
ftr-363	1437	40	between	between	ADP
ftr-363	1437	41	types	type	NOUN
ftr-363	1437	42	of	of	ADP
ftr-363	1437	43	taxes	taxis	NOUN
ftr-363	1437	44	.	.	PUNCT
ftr-363	1438	1	no	no	DET
ftr-363	1438	2	state	state	NOUN
ftr-363	1438	3	,	,	PUNCT
ftr-363	1438	4	however	however	ADV
ftr-363	1438	5	,	,	PUNCT
ftr-363	1438	6	focuses	focus	VERB
ftr-363	1438	7	its	its	PRON
ftr-363	1438	8	shaming	shame	VERB
ftr-363	1438	9	laws	law	NOUN
ftr-363	1438	10	on	on	ADP
ftr-363	1438	11	collected	collect	VERB
ftr-363	1438	12	taxes	taxis	NOUN
ftr-363	1438	13	.	.	PUNCT
ftr-363	1439	1	balanced	balance	VERB
ftr-363	1439	2	against	against	ADP
ftr-363	1439	3	providing	provide	VERB
ftr-363	1439	4	a	a	DET
ftr-363	1439	5	list	list	NOUN
ftr-363	1439	6	that	that	PRON
ftr-363	1439	7	discloses	disclose	VERB
ftr-363	1439	8	outstanding	outstanding	ADJ
ftr-363	1439	9	tax	tax	NOUN
ftr-363	1439	10	obligations	obligation	NOUN
ftr-363	1439	11	is	be	AUX
ftr-363	1439	12	the	the	DET
ftr-363	1439	13	general	general	ADJ
ftr-363	1439	14	policy	policy	NOUN
ftr-363	1439	15	that	that	PRON
ftr-363	1439	16	tax	tax	NOUN
ftr-363	1439	17	information	information	NOUN
ftr-363	1439	18	has	have	VERB
ftr-363	1439	19	privacy	privacy	NOUN
ftr-363	1439	20	protections	protection	NOUN
ftr-363	1439	21	other	other	ADJ
ftr-363	1439	22	types	type	NOUN
ftr-363	1439	23	of	of	ADP
ftr-363	1439	24	information	information	NOUN
ftr-363	1439	25	about	about	ADP
ftr-363	1439	26	an	an	DET
ftr-363	1439	27	entity	entity	NOUN
ftr-363	1439	28	do	do	AUX
ftr-363	1439	29	not	not	PART
ftr-363	1439	30	.	.	PUNCT
ftr-363	1440	1	the	the	DET
ftr-363	1440	2	question	question	NOUN
ftr-363	1440	3	becomes	become	VERB
ftr-363	1440	4	whether	whether	SCONJ
ftr-363	1440	5	protecting	protect	VERB
ftr-363	1440	6	an	an	DET
ftr-363	1440	7	entity	entity	NOUN
ftr-363	1440	8	’s	’s	PART
ftr-363	1440	9	privacy	privacy	NOUN
ftr-363	1440	10	with	with	ADP
ftr-363	1440	11	respect	respect	NOUN
ftr-363	1440	12	to	to	ADP
ftr-363	1440	13	its	its	PRON
ftr-363	1440	14	tax	tax	NOUN
ftr-363	1440	15	information	information	NOUN
ftr-363	1440	16	should	should	AUX
ftr-363	1440	17	extend	extend	VERB
ftr-363	1440	18	to	to	ADP
ftr-363	1440	19	money	money	NOUN
ftr-363	1440	20	it	it	PRON
ftr-363	1440	21	holds	hold	VERB
ftr-363	1440	22	in	in	ADP
ftr-363	1440	23	trust	trust	NOUN
ftr-363	1440	24	for	for	ADP
ftr-363	1440	25	the	the	DET
ftr-363	1440	26	united	united	PROPN
ftr-363	1440	27	states	states	PROPN
ftr-363	1440	28	.	.	PUNCT
ftr-363	1441	1	the	the	DET
ftr-363	1441	2	money	money	NOUN
ftr-363	1441	3	held	hold	VERB
ftr-363	1441	4	in	in	ADP
ftr-363	1441	5	trust	trust	NOUN
ftr-363	1441	6	for	for	ADP
ftr-363	1441	7	the	the	DET
ftr-363	1441	8	united	united	PROPN
ftr-363	1441	9	states	states	PROPN
ftr-363	1441	10	does	do	AUX
ftr-363	1441	11	not	not	PART
ftr-363	1441	12	reveal	reveal	VERB
ftr-363	1441	13	any	any	DET
ftr-363	1441	14	business	business	NOUN
ftr-363	1441	15	secrets	secret	NOUN
ftr-363	1441	16	about	about	ADP
ftr-363	1441	17	an	an	DET
ftr-363	1441	18	entity	entity	NOUN
ftr-363	1441	19	.	.	PUNCT
ftr-363	1442	1	because	because	SCONJ
ftr-363	1442	2	this	this	DET
ftr-363	1442	3	type	type	NOUN
ftr-363	1442	4	of	of	ADP
ftr-363	1442	5	shaming	shame	VERB
ftr-363	1442	6	would	would	AUX
ftr-363	1442	7	occur	occur	VERB
ftr-363	1442	8	with	with	ADP
ftr-363	1442	9	respect	respect	NOUN
ftr-363	1442	10	to	to	ADP
ftr-363	1442	11	an	an	DET
ftr-363	1442	12	unpaid	unpaid	ADJ
ftr-363	1442	13	liability	liability	NOUN
ftr-363	1442	14	,	,	PUNCT
ftr-363	1442	15	an	an	DET
ftr-363	1442	16	exception	exception	NOUN
ftr-363	1442	17	for	for	ADP
ftr-363	1442	18	disclosure	disclosure	NOUN
ftr-363	1442	19	of	of	ADP
ftr-363	1442	20	the	the	DET
ftr-363	1442	21	information	information	NOUN
ftr-363	1442	22	already	already	ADV
ftr-363	1442	23	exists	exist	VERB
ftr-363	1442	24	in	in	ADP
ftr-363	1442	25	section	section	NOUN
ftr-363	1442	26	6103(k)(2	6103(k)(2	ADJ
ftr-363	1442	27	)	)	PUNCT
ftr-363	1442	28	.	.	PUNCT
ftr-363	1443	1	in	in	ADP
ftr-363	1443	2	this	this	DET
ftr-363	1443	3	way	way	NOUN
ftr-363	1443	4	,	,	PUNCT
ftr-363	1443	5	congress	congress	PROPN
ftr-363	1443	6	has	have	AUX
ftr-363	1443	7	already	already	ADV
ftr-363	1443	8	demonstrated	demonstrate	VERB
ftr-363	1443	9	a	a	DET
ftr-363	1443	10	willingness	willingness	NOUN
ftr-363	1443	11	to	to	PART
ftr-363	1443	12	reveal	reveal	VERB
ftr-363	1443	13	this	this	DET
ftr-363	1443	14	information	information	NOUN
ftr-363	1443	15	in	in	ADP
ftr-363	1443	16	a	a	DET
ftr-363	1443	17	format	format	NOUN
ftr-363	1443	18	designed	design	VERB
ftr-363	1443	19	to	to	PART
ftr-363	1443	20	alert	alert	VERB
ftr-363	1443	21	competing	compete	VERB
ftr-363	1443	22	creditors	creditor	NOUN
ftr-363	1443	23	of	of	ADP
ftr-363	1443	24	the	the	DET
ftr-363	1443	25	existence	existence	NOUN
ftr-363	1443	26	of	of	ADP
ftr-363	1443	27	the	the	DET
ftr-363	1443	28	liability	liability	NOUN
ftr-363	1443	29	making	make	VERB
ftr-363	1443	30	the	the	DET
ftr-363	1443	31	issue	issue	NOUN
ftr-363	1443	32	of	of	ADP
ftr-363	1443	33	shaming	shame	VERB
ftr-363	1443	34	or	or	CCONJ
ftr-363	1443	35	other	other	ADJ
ftr-363	1443	36	disclosure	disclosure	NOUN
ftr-363	1443	37	listing	listing	NOUN
ftr-363	1443	38	of	of	ADP
ftr-363	1443	39	this	this	DET
ftr-363	1443	40	information	information	NOUN
ftr-363	1443	41	one	one	NUM
ftr-363	1443	42	of	of	ADP
ftr-363	1443	43	formatting	format	VERB
ftr-363	1443	44	rather	rather	ADV
ftr-363	1443	45	than	than	ADP
ftr-363	1443	46	disclosing.250	disclosing.250	NOUN
ftr-363	1443	47	shaming	shame	VERB
ftr-363	1443	48	seeks	seek	VERB
ftr-363	1443	49	to	to	PART
ftr-363	1443	50	modify	modify	VERB
ftr-363	1443	51	behavior	behavior	NOUN
ftr-363	1443	52	by	by	ADP
ftr-363	1443	53	targeting	target	VERB
ftr-363	1443	54	specific	specific	ADJ
ftr-363	1443	55	taxpayers	taxpayer	NOUN
ftr-363	1443	56	with	with	ADP
ftr-363	1443	57	the	the	DET
ftr-363	1443	58	highest	high	ADJ
ftr-363	1443	59	unpaid	unpaid	ADJ
ftr-363	1443	60	taxes	taxis	NOUN
ftr-363	1443	61	or	or	CCONJ
ftr-363	1443	62	some	some	DET
ftr-363	1443	63	other	other	ADJ
ftr-363	1443	64	identifying	identify	VERB
ftr-363	1443	65	negative	negative	ADJ
ftr-363	1443	66	tax	tax	NOUN
ftr-363	1443	67	trait	trait	NOUN
ftr-363	1443	68	.	.	PUNCT
ftr-363	1444	1	while	while	SCONJ
ftr-363	1444	2	some	some	DET
ftr-363	1444	3	states	state	NOUN
ftr-363	1444	4	have	have	AUX
ftr-363	1444	5	expressed	express	VERB
ftr-363	1444	6	what	what	PRON
ftr-363	1444	7	they	they	PRON
ftr-363	1444	8	characterize	characterize	VERB
ftr-363	1444	9	as	as	ADP
ftr-363	1444	10	success	success	NOUN
ftr-363	1444	11	through	through	ADP
ftr-363	1444	12	248	248	NUM
ftr-363	1444	13	.	.	PUNCT
ftr-363	1445	1	compare	compare	VERB
ftr-363	1445	2	the	the	DET
ftr-363	1445	3	current	current	ADJ
ftr-363	1445	4	list	list	NOUN
ftr-363	1445	5	of	of	ADP
ftr-363	1445	6	states	state	NOUN
ftr-363	1445	7	engaged	engage	VERB
ftr-363	1445	8	in	in	ADP
ftr-363	1445	9	shaming	shame	VERB
ftr-363	1445	10	from	from	ADP
ftr-363	1445	11	appendix	appendix	NOUN
ftr-363	1445	12	a	a	PRON
ftr-363	1445	13	with	with	ADP
ftr-363	1445	14	the	the	DET
ftr-363	1445	15	five	five	NUM
ftr-363	1445	16	states	state	NOUN
ftr-363	1445	17	that	that	PRON
ftr-363	1445	18	had	have	AUX
ftr-363	1445	19	adopted	adopt	VERB
ftr-363	1445	20	this	this	DET
ftr-363	1445	21	practice	practice	NOUN
ftr-363	1445	22	in	in	ADP
ftr-363	1445	23	1999	1999	NUM
ftr-363	1445	24	at	at	ADP
ftr-363	1445	25	the	the	DET
ftr-363	1445	26	time	time	NOUN
ftr-363	1445	27	the	the	DET
ftr-363	1445	28	joint	joint	ADJ
ftr-363	1445	29	committee	committee	NOUN
ftr-363	1445	30	on	on	ADP
ftr-363	1445	31	taxation	taxation	NOUN
ftr-363	1445	32	report	report	NOUN
ftr-363	1445	33	to	to	ADP
ftr-363	1445	34	congress	congress	PROPN
ftr-363	1445	35	was	be	AUX
ftr-363	1445	36	prepared	prepare	VERB
ftr-363	1445	37	in	in	ADP
ftr-363	1445	38	2000	2000	NUM
ftr-363	1445	39	.	.	PUNCT
ftr-363	1446	1	see	see	VERB
ftr-363	1446	2	p.	p.	NOUN
ftr-363	1446	3	231	231	NUM
ftr-363	1446	4	of	of	ADP
ftr-363	1446	5	that	that	DET
ftr-363	1446	6	report	report	NOUN
ftr-363	1446	7	;	;	PUNCT
ftr-363	1446	8	see	see	VERB
ftr-363	1446	9	also	also	ADV
ftr-363	1446	10	u.s	u.s	PROPN
ftr-363	1446	11	.	.	PROPN
ftr-363	1446	12	gov’t	gov’t	PROPN
ftr-363	1446	13	accountability	accountability	NOUN
ftr-363	1446	14	office	office	NOUN
ftr-363	1446	15	,	,	PUNCT
ftr-363	1446	16	gao	gao	PROPN
ftr-363	1446	17	-	-	PUNCT
ftr-363	1446	18	gdd	gdd	PROPN
ftr-363	1446	19	99	99	NUM
ftr-363	1446	20	-	-	SYM
ftr-363	1446	21	164	164	NUM
ftr-363	1446	22	,	,	PUNCT
ftr-363	1446	23	federal	federal	ADJ
ftr-363	1446	24	,	,	PUNCT
ftr-363	1446	25	state	state	NOUN
ftr-363	1446	26	,	,	PUNCT
ftr-363	1446	27	and	and	CCONJ
ftr-363	1446	28	local	local	ADJ
ftr-363	1446	29	agencies	agency	NOUN
ftr-363	1446	30	receiving	receive	VERB
ftr-363	1446	31	taxpayer	taxpayer	NOUN
ftr-363	1446	32	information	information	NOUN
ftr-363	1446	33	(	(	PUNCT
ftr-363	1446	34	aug	aug	PROPN
ftr-363	1446	35	.	.	PROPN
ftr-363	1446	36	1999	1999	NUM
ftr-363	1446	37	)	)	PUNCT
ftr-363	1446	38	.	.	PUNCT
ftr-363	1447	1	like	like	ADP
ftr-363	1447	2	the	the	DET
ftr-363	1447	3	joint	joint	PROPN
ftr-363	1447	4	committee	committee	NOUN
ftr-363	1447	5	report	report	NOUN
ftr-363	1447	6	,	,	PUNCT
ftr-363	1447	7	this	this	DET
ftr-363	1447	8	gao	gao	PROPN
ftr-363	1447	9	report	report	NOUN
ftr-363	1447	10	was	be	AUX
ftr-363	1447	11	ordered	order	VERB
ftr-363	1447	12	by	by	ADP
ftr-363	1447	13	congress	congress	PROPN
ftr-363	1447	14	as	as	ADP
ftr-363	1447	15	a	a	DET
ftr-363	1447	16	result	result	NOUN
ftr-363	1447	17	of	of	ADP
ftr-363	1447	18	§	§	PROPN
ftr-363	1447	19	3802	3802	NUM
ftr-363	1447	20	of	of	ADP
ftr-363	1447	21	the	the	DET
ftr-363	1447	22	revenue	revenue	NOUN
ftr-363	1447	23	reform	reform	PROPN
ftr-363	1447	24	act	act	NOUN
ftr-363	1447	25	of	of	ADP
ftr-363	1447	26	1998	1998	NUM
ftr-363	1447	27	.	.	PUNCT
ftr-363	1448	1	while	while	SCONJ
ftr-363	1448	2	the	the	DET
ftr-363	1448	3	states	state	NOUN
ftr-363	1448	4	felt	feel	VERB
ftr-363	1448	5	the	the	DET
ftr-363	1448	6	disclosure	disclosure	NOUN
ftr-363	1448	7	of	of	ADP
ftr-363	1448	8	delinquent	delinquent	ADJ
ftr-363	1448	9	taxpayers	taxpayer	NOUN
ftr-363	1448	10	was	be	AUX
ftr-363	1448	11	aiding	aid	VERB
ftr-363	1448	12	in	in	ADP
ftr-363	1448	13	the	the	DET
ftr-363	1448	14	collection	collection	NOUN
ftr-363	1448	15	of	of	ADP
ftr-363	1448	16	outstanding	outstanding	ADJ
ftr-363	1448	17	taxes	taxis	NOUN
ftr-363	1448	18	,	,	PUNCT
ftr-363	1448	19	no	no	DET
ftr-363	1448	20	studies	study	NOUN
ftr-363	1448	21	quantified	quantify	VERB
ftr-363	1448	22	the	the	DET
ftr-363	1448	23	impact	impact	NOUN
ftr-363	1448	24	of	of	ADP
ftr-363	1448	25	the	the	DET
ftr-363	1448	26	disclosure	disclosure	NOUN
ftr-363	1448	27	.	.	PUNCT
ftr-363	1449	1	249	249	NUM
ftr-363	1449	2	.	.	PUNCT
ftr-363	1450	1	several	several	ADJ
ftr-363	1450	2	states	state	NOUN
ftr-363	1450	3	have	have	VERB
ftr-363	1450	4	provisions	provision	NOUN
ftr-363	1450	5	that	that	PRON
ftr-363	1450	6	disclose	disclose	VERB
ftr-363	1450	7	the	the	DET
ftr-363	1450	8	greatest	great	ADJ
ftr-363	1450	9	delinquent	delinquent	ADJ
ftr-363	1450	10	accounts	account	NOUN
ftr-363	1450	11	:	:	PUNCT
ftr-363	1450	12	california	california	PROPN
ftr-363	1450	13	,	,	PUNCT
ftr-363	1450	14	delaware	delaware	PROPN
ftr-363	1450	15	,	,	PUNCT
ftr-363	1450	16	and	and	CCONJ
ftr-363	1450	17	rhode	rhode	PROPN
ftr-363	1450	18	island	island	NOUN
ftr-363	1450	19	.	.	PUNCT
ftr-363	1451	1	see	see	VERB
ftr-363	1451	2	infra	infra	NOUN
ftr-363	1451	3	,	,	PUNCT
ftr-363	1451	4	appendix	appendix	X
ftr-363	1451	5	a.	a.	NOUN
ftr-363	1451	6	several	several	ADJ
ftr-363	1451	7	other	other	ADJ
ftr-363	1451	8	states	state	NOUN
ftr-363	1451	9	have	have	VERB
ftr-363	1451	10	provisions	provision	NOUN
ftr-363	1451	11	that	that	PRON
ftr-363	1451	12	disclose	disclose	VERB
ftr-363	1451	13	accounts	account	NOUN
ftr-363	1451	14	exceeding	exceed	VERB
ftr-363	1451	15	a	a	DET
ftr-363	1451	16	certain	certain	ADJ
ftr-363	1451	17	dollar	dollar	NOUN
ftr-363	1451	18	amount	amount	NOUN
ftr-363	1451	19	:	:	PUNCT
ftr-363	1451	20	colorado	colorado	PROPN
ftr-363	1451	21	,	,	PUNCT
ftr-363	1451	22	illinois	illinois	PROPN
ftr-363	1451	23	,	,	PUNCT
ftr-363	1451	24	indiana	indiana	PROPN
ftr-363	1451	25	,	,	PUNCT
ftr-363	1451	26	massachusetts	massachusetts	PROPN
ftr-363	1451	27	,	,	PUNCT
ftr-363	1451	28	and	and	CCONJ
ftr-363	1451	29	wisconsin	wisconsin	PROPN
ftr-363	1451	30	.	.	PUNCT
ftr-363	1452	1	see	see	VERB
ftr-363	1452	2	infra	infra	NOUN
ftr-363	1452	3	appendix	appendix	VERB
ftr-363	1452	4	a.	a.	NOUN
ftr-363	1452	5	250	250	NUM
ftr-363	1452	6	.	.	PUNCT
ftr-363	1453	1	the	the	DET
ftr-363	1453	2	irs	irs	PROPN
ftr-363	1453	3	can	can	AUX
ftr-363	1453	4	file	file	VERB
ftr-363	1453	5	an	an	DET
ftr-363	1453	6	nftl	nftl	NOUN
ftr-363	1453	7	against	against	ADP
ftr-363	1453	8	any	any	DET
ftr-363	1453	9	taxpayer	taxpayer	NOUN
ftr-363	1453	10	with	with	ADP
ftr-363	1453	11	an	an	DET
ftr-363	1453	12	assessed	assessed	ADJ
ftr-363	1453	13	liability	liability	NOUN
ftr-363	1453	14	which	which	PRON
ftr-363	1453	15	is	be	AUX
ftr-363	1453	16	unpaid	unpaid	VERB
ftr-363	1453	17	.	.	PUNCT
ftr-363	1454	1	upon	upon	SCONJ
ftr-363	1454	2	assessment	assessment	NOUN
ftr-363	1454	3	of	of	ADP
ftr-363	1454	4	a	a	DET
ftr-363	1454	5	tax	tax	NOUN
ftr-363	1454	6	,	,	PUNCT
ftr-363	1454	7	the	the	DET
ftr-363	1454	8	irs	irs	PROPN
ftr-363	1454	9	computer	computer	NOUN
ftr-363	1454	10	searches	search	VERB
ftr-363	1454	11	a	a	DET
ftr-363	1454	12	taxpayer	taxpayer	NOUN
ftr-363	1454	13	’s	’s	PART
ftr-363	1454	14	account	account	NOUN
ftr-363	1454	15	for	for	ADP
ftr-363	1454	16	credits	credit	NOUN
ftr-363	1454	17	with	with	ADP
ftr-363	1454	18	which	which	PRON
ftr-363	1454	19	to	to	PART
ftr-363	1454	20	satisfy	satisfy	VERB
ftr-363	1454	21	the	the	DET
ftr-363	1454	22	assessed	assessed	ADJ
ftr-363	1454	23	liability	liability	NOUN
ftr-363	1454	24	.	.	PUNCT
ftr-363	1455	1	if	if	SCONJ
ftr-363	1455	2	insufficient	insufficient	ADJ
ftr-363	1455	3	credits	credit	NOUN
ftr-363	1455	4	exist	exist	VERB
ftr-363	1455	5	on	on	ADP
ftr-363	1455	6	the	the	DET
ftr-363	1455	7	account	account	NOUN
ftr-363	1455	8	,	,	PUNCT
ftr-363	1455	9	the	the	DET
ftr-363	1455	10	irs	irs	PROPN
ftr-363	1455	11	sends	send	VERB
ftr-363	1455	12	the	the	DET
ftr-363	1455	13	taxpayer	taxpayer	NOUN
ftr-363	1455	14	a	a	DET
ftr-363	1455	15	notice	notice	NOUN
ftr-363	1455	16	and	and	CCONJ
ftr-363	1455	17	demand	demand	NOUN
ftr-363	1455	18	letter	letter	NOUN
ftr-363	1455	19	pursuant	pursuant	VERB
ftr-363	1455	20	to	to	ADP
ftr-363	1455	21	§	§	PROPN
ftr-363	1455	22	6303	6303	NUM
ftr-363	1455	23	demanding	demand	VERB
ftr-363	1455	24	payment	payment	NOUN
ftr-363	1455	25	of	of	ADP
ftr-363	1455	26	the	the	DET
ftr-363	1455	27	outstanding	outstanding	ADJ
ftr-363	1455	28	liability	liability	NOUN
ftr-363	1455	29	within	within	ADP
ftr-363	1455	30	ten	ten	NUM
ftr-363	1455	31	days	day	NOUN
ftr-363	1455	32	.	.	PUNCT
ftr-363	1456	1	if	if	SCONJ
ftr-363	1456	2	payment	payment	NOUN
ftr-363	1456	3	is	be	AUX
ftr-363	1456	4	not	not	PART
ftr-363	1456	5	forthcoming	forthcoming	ADJ
ftr-363	1456	6	within	within	ADP
ftr-363	1456	7	the	the	DET
ftr-363	1456	8	ten	ten	NUM
ftr-363	1456	9	-	-	PUNCT
ftr-363	1456	10	day	day	NOUN
ftr-363	1456	11	period	period	NOUN
ftr-363	1456	12	,	,	PUNCT
ftr-363	1456	13	§	§	PROPN
ftr-363	1456	14	§	§	PROPN
ftr-363	1456	15	6321	6321	NUM
ftr-363	1456	16	and	and	CCONJ
ftr-363	1456	17	6322	6322	NUM
ftr-363	1456	18	cause	cause	VERB
ftr-363	1456	19	the	the	DET
ftr-363	1456	20	creation	creation	NOUN
ftr-363	1456	21	of	of	ADP
ftr-363	1456	22	a	a	DET
ftr-363	1456	23	lien	lien	NOUN
ftr-363	1456	24	against	against	ADP
ftr-363	1456	25	all	all	PRON
ftr-363	1456	26	of	of	ADP
ftr-363	1456	27	the	the	DET
ftr-363	1456	28	taxpayer	taxpayer	NOUN
ftr-363	1456	29	’s	’s	PART
ftr-363	1456	30	property	property	NOUN
ftr-363	1456	31	and	and	CCONJ
ftr-363	1456	32	rights	right	NOUN
ftr-363	1456	33	to	to	ADP
ftr-363	1456	34	property	property	NOUN
ftr-363	1456	35	.	.	PUNCT
ftr-363	1457	1	this	this	DET
ftr-363	1457	2	lien	lien	NOUN
ftr-363	1457	3	,	,	PUNCT
ftr-363	1457	4	known	know	VERB
ftr-363	1457	5	only	only	ADV
ftr-363	1457	6	to	to	ADP
ftr-363	1457	7	the	the	DET
ftr-363	1457	8	taxpayer	taxpayer	NOUN
ftr-363	1457	9	and	and	CCONJ
ftr-363	1457	10	the	the	DET
ftr-363	1457	11	irs	irs	PROPN
ftr-363	1457	12	,	,	PUNCT
ftr-363	1457	13	is	be	AUX
ftr-363	1457	14	sometimes	sometimes	ADV
ftr-363	1457	15	called	call	VERB
ftr-363	1457	16	the	the	DET
ftr-363	1457	17	secret	secret	ADJ
ftr-363	1457	18	lien	lien	NOUN
ftr-363	1457	19	or	or	CCONJ
ftr-363	1457	20	assessment	assessment	NOUN
ftr-363	1457	21	lien	lien	NOUN
ftr-363	1457	22	.	.	PUNCT
ftr-363	1458	1	in	in	ADP
ftr-363	1458	2	order	order	NOUN
ftr-363	1458	3	for	for	ADP
ftr-363	1458	4	this	this	DET
ftr-363	1458	5	secret	secret	ADJ
ftr-363	1458	6	lien	lien	NOUN
ftr-363	1458	7	to	to	PART
ftr-363	1458	8	defeat	defeat	VERB
ftr-363	1458	9	certain	certain	ADJ
ftr-363	1458	10	creditors	creditor	NOUN
ftr-363	1458	11	described	describe	VERB
ftr-363	1458	12	in	in	ADP
ftr-363	1458	13	§	§	PROPN
ftr-363	1458	14	6323(a	6323(a	NUM
ftr-363	1458	15	)	)	PUNCT
ftr-363	1458	16	,	,	PUNCT
ftr-363	1458	17	the	the	DET
ftr-363	1458	18	irs	irs	PROPN
ftr-363	1458	19	must	must	AUX
ftr-363	1458	20	file	file	VERB
ftr-363	1458	21	a	a	DET
ftr-363	1458	22	public	public	ADJ
ftr-363	1458	23	notice	notice	NOUN
ftr-363	1458	24	of	of	ADP
ftr-363	1458	25	the	the	DET
ftr-363	1458	26	lien	lien	NOUN
ftr-363	1458	27	pursuant	pursuant	ADJ
ftr-363	1458	28	to	to	ADP
ftr-363	1458	29	§	§	PROPN
ftr-363	1458	30	6323(f	6323(f	NOUN
ftr-363	1458	31	)	)	PUNCT
ftr-363	1458	32	.	.	PUNCT
ftr-363	1459	1	that	that	DET
ftr-363	1459	2	notice	notice	NOUN
ftr-363	1459	3	is	be	AUX
ftr-363	1459	4	available	available	ADJ
ftr-363	1459	5	to	to	ADP
ftr-363	1459	6	the	the	DET
ftr-363	1459	7	world	world	NOUN
ftr-363	1459	8	.	.	PUNCT
ftr-363	1460	1	the	the	DET
ftr-363	1460	2	filing	filing	NOUN
ftr-363	1460	3	of	of	ADP
ftr-363	1460	4	an	an	DET
ftr-363	1460	5	nftl	nftl	NOUN
ftr-363	1460	6	has	have	VERB
ftr-363	1460	7	serious	serious	ADJ
ftr-363	1460	8	consequences	consequence	NOUN
ftr-363	1460	9	for	for	ADP
ftr-363	1460	10	credit	credit	NOUN
ftr-363	1460	11	and	and	CCONJ
ftr-363	1460	12	financial	financial	ADJ
ftr-363	1460	13	well	well	NOUN
ftr-363	1460	14	-	-	PUNCT
ftr-363	1460	15	being	being	NOUN
ftr-363	1460	16	.	.	PUNCT
ftr-363	1461	1	2011	2011	NUM
ftr-363	1461	2	]	]	PUNCT
ftr-363	1461	3	transparency	transparency	NOUN
ftr-363	1461	4	in	in	ADP
ftr-363	1461	5	private	private	ADJ
ftr-363	1461	6	collection	collection	NOUN
ftr-363	1461	7	of	of	ADP
ftr-363	1461	8	federal	federal	ADJ
ftr-363	1461	9	taxes	taxis	NOUN
ftr-363	1461	10	827	827	NUM
ftr-363	1461	11	their	their	PRON
ftr-363	1461	12	shaming	shame	VERB
ftr-363	1461	13	laws	law	NOUN
ftr-363	1461	14	,	,	PUNCT
ftr-363	1461	15	shaming	shame	VERB
ftr-363	1461	16	has	have	VERB
ftr-363	1461	17	limitations	limitation	NOUN
ftr-363	1461	18	in	in	ADP
ftr-363	1461	19	a	a	DET
ftr-363	1461	20	modern	modern	ADJ
ftr-363	1461	21	society	society	NOUN
ftr-363	1461	22	as	as	SCONJ
ftr-363	1461	23	discussed	discuss	VERB
ftr-363	1461	24	by	by	ADP
ftr-363	1461	25	massaro	massaro	PROPN
ftr-363	1461	26	.	.	PUNCT
ftr-363	1462	1	the	the	DET
ftr-363	1462	2	theory	theory	NOUN
ftr-363	1462	3	underpinning	underpin	VERB
ftr-363	1462	4	shaming	shame	VERB
ftr-363	1462	5	applies	apply	VERB
ftr-363	1462	6	equally	equally	ADV
ftr-363	1462	7	to	to	ADP
ftr-363	1462	8	all	all	DET
ftr-363	1462	9	types	type	NOUN
ftr-363	1462	10	of	of	ADP
ftr-363	1462	11	unpaid	unpaid	ADJ
ftr-363	1462	12	taxes	taxis	NOUN
ftr-363	1462	13	and	and	CCONJ
ftr-363	1462	14	,	,	PUNCT
ftr-363	1462	15	in	in	ADP
ftr-363	1462	16	fact	fact	NOUN
ftr-363	1462	17	,	,	PUNCT
ftr-363	1462	18	is	be	AUX
ftr-363	1462	19	applied	apply	VERB
ftr-363	1462	20	by	by	ADP
ftr-363	1462	21	states	state	NOUN
ftr-363	1462	22	adopting	adopt	VERB
ftr-363	1462	23	shaming	shame	VERB
ftr-363	1462	24	laws	law	NOUN
ftr-363	1462	25	to	to	ADP
ftr-363	1462	26	a	a	DET
ftr-363	1462	27	broad	broad	ADJ
ftr-363	1462	28	spectrum	spectrum	NOUN
ftr-363	1462	29	of	of	ADP
ftr-363	1462	30	delinquent	delinquent	ADJ
ftr-363	1462	31	taxes.251	taxes.251	NOUN
ftr-363	1462	32	because	because	SCONJ
ftr-363	1462	33	no	no	DET
ftr-363	1462	34	proof	proof	NOUN
ftr-363	1462	35	exists	exist	VERB
ftr-363	1462	36	that	that	SCONJ
ftr-363	1462	37	shaming	shame	VERB
ftr-363	1462	38	laws	law	NOUN
ftr-363	1462	39	succeed	succeed	VERB
ftr-363	1462	40	,	,	PUNCT
ftr-363	1462	41	because	because	SCONJ
ftr-363	1462	42	they	they	PRON
ftr-363	1462	43	represent	represent	VERB
ftr-363	1462	44	a	a	DET
ftr-363	1462	45	departure	departure	NOUN
ftr-363	1462	46	from	from	ADP
ftr-363	1462	47	the	the	DET
ftr-363	1462	48	disclosure	disclosure	NOUN
ftr-363	1462	49	laws	law	NOUN
ftr-363	1462	50	for	for	ADP
ftr-363	1462	51	a	a	DET
ftr-363	1462	52	somewhat	somewhat	ADV
ftr-363	1462	53	penal	penal	ADJ
ftr-363	1462	54	reason	reason	NOUN
ftr-363	1462	55	,	,	PUNCT
ftr-363	1462	56	and	and	CCONJ
ftr-363	1462	57	because	because	SCONJ
ftr-363	1462	58	they	they	PRON
ftr-363	1462	59	represent	represent	VERB
ftr-363	1462	60	a	a	DET
ftr-363	1462	61	broad	broad	ADV
ftr-363	1462	62	based	base	VERB
ftr-363	1462	63	exception	exception	NOUN
ftr-363	1462	64	to	to	ADP
ftr-363	1462	65	the	the	DET
ftr-363	1462	66	disclosure	disclosure	NOUN
ftr-363	1462	67	laws	law	NOUN
ftr-363	1462	68	rather	rather	ADV
ftr-363	1462	69	than	than	ADP
ftr-363	1462	70	one	one	NUM
ftr-363	1462	71	targeted	target	VERB
ftr-363	1462	72	to	to	ADP
ftr-363	1462	73	collected	collect	VERB
ftr-363	1462	74	taxes	taxis	NOUN
ftr-363	1462	75	,	,	PUNCT
ftr-363	1462	76	this	this	DET
ftr-363	1462	77	article	article	NOUN
ftr-363	1462	78	does	do	AUX
ftr-363	1462	79	not	not	PART
ftr-363	1462	80	propose	propose	VERB
ftr-363	1462	81	shaming	shame	VERB
ftr-363	1462	82	laws	law	NOUN
ftr-363	1462	83	as	as	ADP
ftr-363	1462	84	the	the	DET
ftr-363	1462	85	remedy	remedy	NOUN
ftr-363	1462	86	for	for	ADP
ftr-363	1462	87	increasing	increase	VERB
ftr-363	1462	88	collected	collect	VERB
ftr-363	1462	89	tax	tax	NOUN
ftr-363	1462	90	compliance.252	compliance.252	NOUN
ftr-363	1462	91	in	in	ADP
ftr-363	1462	92	addition	addition	NOUN
ftr-363	1462	93	to	to	ADP
ftr-363	1462	94	broader	broad	ADJ
ftr-363	1462	95	policy	policy	NOUN
ftr-363	1462	96	implications	implication	NOUN
ftr-363	1462	97	for	for	ADP
ftr-363	1462	98	rejecting	reject	VERB
ftr-363	1462	99	shaming	shame	VERB
ftr-363	1462	100	as	as	ADP
ftr-363	1462	101	a	a	DET
ftr-363	1462	102	remedy	remedy	NOUN
ftr-363	1462	103	for	for	ADP
ftr-363	1462	104	collecting	collect	VERB
ftr-363	1462	105	collected	collect	VERB
ftr-363	1462	106	taxes	taxis	NOUN
ftr-363	1462	107	,	,	PUNCT
ftr-363	1462	108	a	a	DET
ftr-363	1462	109	more	more	ADV
ftr-363	1462	110	specific	specific	ADJ
ftr-363	1462	111	reason	reason	NOUN
ftr-363	1462	112	exists	exist	VERB
ftr-363	1462	113	for	for	ADP
ftr-363	1462	114	the	the	DET
ftr-363	1462	115	circumstances	circumstance	NOUN
ftr-363	1462	116	of	of	ADP
ftr-363	1462	117	these	these	DET
ftr-363	1462	118	taxes	taxis	NOUN
ftr-363	1462	119	.	.	PUNCT
ftr-363	1463	1	shaming	shame	VERB
ftr-363	1463	2	would	would	AUX
ftr-363	1463	3	not	not	PART
ftr-363	1463	4	serve	serve	VERB
ftr-363	1463	5	as	as	ADP
ftr-363	1463	6	an	an	DET
ftr-363	1463	7	adequate	adequate	ADJ
ftr-363	1463	8	deterrent	deterrent	NOUN
ftr-363	1463	9	to	to	ADP
ftr-363	1463	10	individuals	individual	NOUN
ftr-363	1463	11	and	and	CCONJ
ftr-363	1463	12	entities	entity	NOUN
ftr-363	1463	13	considering	consider	VERB
ftr-363	1463	14	the	the	DET
ftr-363	1463	15	improper	improper	ADJ
ftr-363	1463	16	use	use	NOUN
ftr-363	1463	17	of	of	ADP
ftr-363	1463	18	collected	collect	VERB
ftr-363	1463	19	taxes	taxis	NOUN
ftr-363	1463	20	.	.	PUNCT
ftr-363	1464	1	tax	tax	NOUN
ftr-363	1464	2	shaming	shaming	NOUN
ftr-363	1464	3	occurs	occur	VERB
ftr-363	1464	4	well	well	ADV
ftr-363	1464	5	after	after	ADP
ftr-363	1464	6	the	the	DET
ftr-363	1464	7	use	use	NOUN
ftr-363	1464	8	of	of	ADP
ftr-363	1464	9	this	this	DET
ftr-363	1464	10	money	money	NOUN
ftr-363	1464	11	in	in	ADP
ftr-363	1464	12	a	a	DET
ftr-363	1464	13	circumstance	circumstance	NOUN
ftr-363	1464	14	in	in	ADP
ftr-363	1464	15	which	which	PRON
ftr-363	1464	16	the	the	DET
ftr-363	1464	17	money	money	NOUN
ftr-363	1464	18	is	be	AUX
ftr-363	1464	19	frequently	frequently	ADV
ftr-363	1464	20	faced	face	VERB
ftr-363	1464	21	with	with	ADP
ftr-363	1464	22	a	a	DET
ftr-363	1464	23	more	more	ADV
ftr-363	1464	24	immediate	immediate	ADJ
ftr-363	1464	25	and	and	CCONJ
ftr-363	1464	26	real	real	ADJ
ftr-363	1464	27	form	form	NOUN
ftr-363	1464	28	of	of	ADP
ftr-363	1464	29	shaming	shame	VERB
ftr-363	1464	30	,	,	PUNCT
ftr-363	1464	31	business	business	NOUN
ftr-363	1464	32	failure	failure	NOUN
ftr-363	1464	33	.	.	PUNCT
ftr-363	1465	1	while	while	SCONJ
ftr-363	1465	2	some	some	DET
ftr-363	1465	3	persons	person	NOUN
ftr-363	1465	4	may	may	AUX
ftr-363	1465	5	fail	fail	VERB
ftr-363	1465	6	to	to	PART
ftr-363	1465	7	pay	pay	VERB
ftr-363	1465	8	collected	collect	VERB
ftr-363	1465	9	taxes	taxis	NOUN
ftr-363	1465	10	motivated	motivate	VERB
ftr-363	1465	11	purely	purely	ADV
ftr-363	1465	12	by	by	ADP
ftr-363	1465	13	the	the	DET
ftr-363	1465	14	personal	personal	ADJ
ftr-363	1465	15	gain	gain	NOUN
ftr-363	1465	16	of	of	ADP
ftr-363	1465	17	“	"	PUNCT
ftr-363	1465	18	embezzling	embezzle	VERB
ftr-363	1465	19	”	"	PUNCT
ftr-363	1465	20	collected	collect	VERB
ftr-363	1465	21	taxes,253	taxes,253	VERB
ftr-363	1465	22	the	the	DET
ftr-363	1465	23	majority	majority	NOUN
ftr-363	1465	24	of	of	ADP
ftr-363	1465	25	persons	person	NOUN
ftr-363	1465	26	using	use	VERB
ftr-363	1465	27	collected	collect	VERB
ftr-363	1465	28	taxes	taxis	NOUN
ftr-363	1465	29	do	do	VERB
ftr-363	1465	30	so	so	ADV
ftr-363	1465	31	because	because	SCONJ
ftr-363	1465	32	of	of	ADP
ftr-363	1465	33	liquidity	liquidity	NOUN
ftr-363	1465	34	issues	issue	NOUN
ftr-363	1465	35	with	with	ADP
ftr-363	1465	36	the	the	DET
ftr-363	1465	37	business	business	NOUN
ftr-363	1465	38	.	.	PUNCT
ftr-363	1466	1	when	when	SCONJ
ftr-363	1466	2	collected	collect	VERB
ftr-363	1466	3	taxes	taxis	NOUN
ftr-363	1466	4	become	become	VERB
ftr-363	1466	5	the	the	DET
ftr-363	1466	6	operating	operate	VERB
ftr-363	1466	7	capital	capital	NOUN
ftr-363	1466	8	of	of	ADP
ftr-363	1466	9	businesses	business	NOUN
ftr-363	1466	10	with	with	ADP
ftr-363	1466	11	liquidity	liquidity	NOUN
ftr-363	1466	12	issues	issue	NOUN
ftr-363	1466	13	,	,	PUNCT
ftr-363	1466	14	the	the	DET
ftr-363	1466	15	people	people	NOUN
ftr-363	1466	16	making	make	VERB
ftr-363	1466	17	the	the	DET
ftr-363	1466	18	decision	decision	NOUN
ftr-363	1466	19	to	to	PART
ftr-363	1466	20	do	do	AUX
ftr-363	1466	21	so	so	ADV
ftr-363	1466	22	already	already	ADV
ftr-363	1466	23	face	face	VERB
ftr-363	1466	24	very	very	ADV
ftr-363	1466	25	real	real	ADJ
ftr-363	1466	26	shaming	shaming	ADJ
ftr-363	1466	27	issues	issue	NOUN
ftr-363	1466	28	.	.	PUNCT
ftr-363	1467	1	these	these	DET
ftr-363	1467	2	people	people	NOUN
ftr-363	1467	3	face	face	VERB
ftr-363	1467	4	the	the	DET
ftr-363	1467	5	shame	shame	NOUN
ftr-363	1467	6	of	of	ADP
ftr-363	1467	7	losing	lose	VERB
ftr-363	1467	8	their	their	PRON
ftr-363	1467	9	business	business	NOUN
ftr-363	1467	10	and	and	CCONJ
ftr-363	1467	11	perhaps	perhaps	ADV
ftr-363	1467	12	losing	lose	VERB
ftr-363	1467	13	their	their	PRON
ftr-363	1467	14	home	home	NOUN
ftr-363	1467	15	and	and	CCONJ
ftr-363	1467	16	other	other	ADJ
ftr-363	1467	17	personal	personal	ADJ
ftr-363	1467	18	assets.254	assets.254	ADP
ftr-363	1467	19	the	the	DET
ftr-363	1467	20	251	251	NUM
ftr-363	1467	21	.	.	PUNCT
ftr-363	1468	1	r.i	r.i	PROPN
ftr-363	1468	2	.	.	PROPN
ftr-363	1468	3	gen	gen	PROPN
ftr-363	1468	4	.	.	PROPN
ftr-363	1468	5	laws	law	NOUN
ftr-363	1468	6	§	§	PROPN
ftr-363	1468	7	44	44	NUM
ftr-363	1468	8	-	-	SYM
ftr-363	1468	9	1	1	NUM
ftr-363	1468	10	-	-	SYM
ftr-363	1468	11	34	34	NUM
ftr-363	1468	12	(	(	PUNCT
ftr-363	1468	13	2010	2010	NUM
ftr-363	1468	14	)	)	PUNCT
ftr-363	1468	15	.	.	PUNCT
ftr-363	1469	1	rhode	rhode	PROPN
ftr-363	1469	2	island	island	PROPN
ftr-363	1469	3	’s	’s	PART
ftr-363	1469	4	division	division	NOUN
ftr-363	1469	5	of	of	ADP
ftr-363	1469	6	taxation	taxation	NOUN
ftr-363	1469	7	website	website	NOUN
ftr-363	1469	8	lists	list	VERB
ftr-363	1469	9	the	the	DET
ftr-363	1469	10	top	top	ADJ
ftr-363	1469	11	100	100	NUM
ftr-363	1469	12	delinquent	delinquent	ADJ
ftr-363	1469	13	taxpayers	taxpayer	NOUN
ftr-363	1469	14	which	which	PRON
ftr-363	1469	15	includes	include	VERB
ftr-363	1469	16	all	all	DET
ftr-363	1469	17	types	type	NOUN
ftr-363	1469	18	of	of	ADP
ftr-363	1469	19	state	state	NOUN
ftr-363	1469	20	tax	tax	NOUN
ftr-363	1469	21	delinquencies	delinquency	NOUN
ftr-363	1469	22	,	,	PUNCT
ftr-363	1469	23	including	include	VERB
ftr-363	1469	24	personal	personal	ADJ
ftr-363	1469	25	,	,	PUNCT
ftr-363	1469	26	sales	sale	NOUN
ftr-363	1469	27	,	,	PUNCT
ftr-363	1469	28	withholding	withholding	NOUN
ftr-363	1469	29	,	,	PUNCT
ftr-363	1469	30	corporate	corporate	ADJ
ftr-363	1469	31	and	and	CCONJ
ftr-363	1469	32	inheritance	inheritance	NOUN
ftr-363	1469	33	taxes	taxis	NOUN
ftr-363	1469	34	.	.	PUNCT
ftr-363	1470	1	252	252	NUM
ftr-363	1470	2	.	.	PUNCT
ftr-363	1471	1	although	although	SCONJ
ftr-363	1471	2	articulated	articulate	VERB
ftr-363	1471	3	almost	almost	ADV
ftr-363	1471	4	solely	solely	ADV
ftr-363	1471	5	on	on	ADP
ftr-363	1471	6	the	the	DET
ftr-363	1471	7	unproven	unproven	ADJ
ftr-363	1471	8	aspect	aspect	NOUN
ftr-363	1471	9	of	of	ADP
ftr-363	1471	10	the	the	DET
ftr-363	1471	11	success	success	NOUN
ftr-363	1471	12	of	of	ADP
ftr-363	1471	13	shaming	shame	VERB
ftr-363	1471	14	,	,	PUNCT
ftr-363	1471	15	the	the	DET
ftr-363	1471	16	joint	joint	ADJ
ftr-363	1471	17	committee	committee	NOUN
ftr-363	1471	18	on	on	ADP
ftr-363	1471	19	taxation	taxation	NOUN
ftr-363	1471	20	reached	reach	VERB
ftr-363	1471	21	the	the	DET
ftr-363	1471	22	same	same	ADJ
ftr-363	1471	23	conclusion	conclusion	NOUN
ftr-363	1471	24	in	in	ADP
ftr-363	1471	25	its	its	PRON
ftr-363	1471	26	2000	2000	NUM
ftr-363	1471	27	report	report	NOUN
ftr-363	1471	28	.	.	PUNCT
ftr-363	1472	1	see	see	VERB
ftr-363	1472	2	jct	jct	PROPN
ftr-363	1472	3	report	report	PROPN
ftr-363	1472	4	(	(	PUNCT
ftr-363	1472	5	vol	vol	NOUN
ftr-363	1472	6	.	.	PUNCT
ftr-363	1473	1	i	i	PRON
ftr-363	1473	2	)	)	PUNCT
ftr-363	1473	3	,	,	PUNCT
ftr-363	1473	4	supra	supra	PROPN
ftr-363	1473	5	note	note	NOUN
ftr-363	1473	6	10	10	NUM
ftr-363	1473	7	,	,	PUNCT
ftr-363	1473	8	at	at	ADP
ftr-363	1473	9	238	238	NUM
ftr-363	1473	10	-	-	SYM
ftr-363	1473	11	40	40	NUM
ftr-363	1473	12	.	.	PUNCT
ftr-363	1474	1	at	at	ADP
ftr-363	1474	2	the	the	DET
ftr-363	1474	3	time	time	NOUN
ftr-363	1474	4	of	of	ADP
ftr-363	1474	5	that	that	DET
ftr-363	1474	6	report	report	NOUN
ftr-363	1474	7	only	only	ADV
ftr-363	1474	8	five	five	NUM
ftr-363	1474	9	states	state	NOUN
ftr-363	1474	10	had	have	AUX
ftr-363	1474	11	shaming	shame	VERB
ftr-363	1474	12	laws	law	NOUN
ftr-363	1474	13	.	.	PUNCT
ftr-363	1475	1	obviously	obviously	ADV
ftr-363	1475	2	,	,	PUNCT
ftr-363	1475	3	the	the	DET
ftr-363	1475	4	allure	allure	NOUN
ftr-363	1475	5	of	of	ADP
ftr-363	1475	6	shaming	shame	VERB
ftr-363	1475	7	to	to	ADP
ftr-363	1475	8	states	state	NOUN
ftr-363	1475	9	has	have	AUX
ftr-363	1475	10	grown	grow	VERB
ftr-363	1475	11	since	since	SCONJ
ftr-363	1475	12	that	that	DET
ftr-363	1475	13	time	time	NOUN
ftr-363	1475	14	.	.	PUNCT
ftr-363	1476	1	because	because	SCONJ
ftr-363	1476	2	of	of	ADP
ftr-363	1476	3	the	the	DET
ftr-363	1476	4	difficulty	difficulty	NOUN
ftr-363	1476	5	of	of	ADP
ftr-363	1476	6	separating	separate	VERB
ftr-363	1476	7	the	the	DET
ftr-363	1476	8	positive	positive	ADJ
ftr-363	1476	9	effect	effect	NOUN
ftr-363	1476	10	that	that	SCONJ
ftr-363	1476	11	shaming	shame	VERB
ftr-363	1476	12	has	have	VERB
ftr-363	1476	13	on	on	ADP
ftr-363	1476	14	compliance	compliance	NOUN
ftr-363	1476	15	from	from	ADP
ftr-363	1476	16	other	other	ADJ
ftr-363	1476	17	causes	cause	NOUN
ftr-363	1476	18	,	,	PUNCT
ftr-363	1476	19	the	the	DET
ftr-363	1476	20	empirical	empirical	ADJ
ftr-363	1476	21	case	case	NOUN
ftr-363	1476	22	for	for	ADP
ftr-363	1476	23	shaming	shame	VERB
ftr-363	1476	24	still	still	ADV
ftr-363	1476	25	lacks	lack	VERB
ftr-363	1476	26	a	a	DET
ftr-363	1476	27	strong	strong	ADJ
ftr-363	1476	28	underpinning	underpinning	NOUN
ftr-363	1476	29	.	.	PUNCT
ftr-363	1477	1	the	the	DET
ftr-363	1477	2	concerns	concern	NOUN
ftr-363	1477	3	voiced	voice	VERB
ftr-363	1477	4	by	by	ADP
ftr-363	1477	5	the	the	DET
ftr-363	1477	6	joint	joint	ADJ
ftr-363	1477	7	committee	committee	NOUN
ftr-363	1477	8	and	and	CCONJ
ftr-363	1477	9	others	other	NOUN
ftr-363	1477	10	as	as	SCONJ
ftr-363	1477	11	cited	cite	VERB
ftr-363	1477	12	above	above	ADV
ftr-363	1477	13	,	,	PUNCT
ftr-363	1477	14	still	still	ADV
ftr-363	1477	15	raise	raise	VERB
ftr-363	1477	16	a	a	DET
ftr-363	1477	17	cautionary	cautionary	ADJ
ftr-363	1477	18	flag	flag	NOUN
ftr-363	1477	19	to	to	ADP
ftr-363	1477	20	this	this	DET
ftr-363	1477	21	approach	approach	NOUN
ftr-363	1477	22	.	.	PUNCT
ftr-363	1478	1	it	it	PRON
ftr-363	1478	2	also	also	ADV
ftr-363	1478	3	has	have	VERB
ftr-363	1478	4	some	some	DET
ftr-363	1478	5	disconnects	disconnect	NOUN
ftr-363	1478	6	with	with	ADP
ftr-363	1478	7	the	the	DET
ftr-363	1478	8	policy	policy	NOUN
ftr-363	1478	9	reasons	reason	NOUN
ftr-363	1478	10	underlying	underlie	VERB
ftr-363	1478	11	disclosure	disclosure	NOUN
ftr-363	1478	12	unless	unless	SCONJ
ftr-363	1478	13	you	you	PRON
ftr-363	1478	14	view	view	VERB
ftr-363	1478	15	the	the	DET
ftr-363	1478	16	shaming	shame	VERB
ftr-363	1478	17	provisions	provision	NOUN
ftr-363	1478	18	solely	solely	ADV
ftr-363	1478	19	as	as	ADP
ftr-363	1478	20	an	an	DET
ftr-363	1478	21	extension	extension	NOUN
ftr-363	1478	22	of	of	ADP
ftr-363	1478	23	the	the	DET
ftr-363	1478	24	lien	lien	NOUN
ftr-363	1478	25	filing	filing	NOUN
ftr-363	1478	26	as	as	SCONJ
ftr-363	1478	27	discussed	discuss	VERB
ftr-363	1478	28	further	far	ADV
ftr-363	1478	29	below	below	ADV
ftr-363	1478	30	.	.	PUNCT
ftr-363	1479	1	253	253	NUM
ftr-363	1479	2	.	.	PUNCT
ftr-363	1480	1	shaming	shame	VERB
ftr-363	1480	2	serves	serve	NOUN
ftr-363	1480	3	as	as	ADP
ftr-363	1480	4	an	an	DET
ftr-363	1480	5	unlikely	unlikely	ADJ
ftr-363	1480	6	deterrent	deterrent	NOUN
ftr-363	1480	7	to	to	ADP
ftr-363	1480	8	those	those	PRON
ftr-363	1480	9	setting	set	VERB
ftr-363	1480	10	out	out	ADP
ftr-363	1480	11	to	to	PART
ftr-363	1480	12	cheat	cheat	VERB
ftr-363	1480	13	.	.	PUNCT
ftr-363	1481	1	for	for	ADP
ftr-363	1481	2	those	those	DET
ftr-363	1481	3	persons	person	NOUN
ftr-363	1481	4	,	,	PUNCT
ftr-363	1481	5	strong	strong	ADJ
ftr-363	1481	6	enforcement	enforcement	NOUN
ftr-363	1481	7	measures	measure	NOUN
ftr-363	1481	8	must	must	AUX
ftr-363	1481	9	deter	deter	VERB
ftr-363	1481	10	.	.	PUNCT
ftr-363	1482	1	254	254	NUM
ftr-363	1482	2	.	.	PUNCT
ftr-363	1483	1	the	the	DET
ftr-363	1483	2	stress	stress	NOUN
ftr-363	1483	3	of	of	ADP
ftr-363	1483	4	these	these	DET
ftr-363	1483	5	types	type	NOUN
ftr-363	1483	6	of	of	ADP
ftr-363	1483	7	situations	situation	NOUN
ftr-363	1483	8	also	also	ADV
ftr-363	1483	9	leads	lead	VERB
ftr-363	1483	10	to	to	ADP
ftr-363	1483	11	the	the	DET
ftr-363	1483	12	loss	loss	NOUN
ftr-363	1483	13	of	of	ADP
ftr-363	1483	14	relationships	relationship	NOUN
ftr-363	1483	15	.	.	PUNCT
ftr-363	1484	1	financial	financial	ADJ
ftr-363	1484	2	difficulties	difficulty	NOUN
ftr-363	1484	3	of	of	ADP
ftr-363	1484	4	the	the	DET
ftr-363	1484	5	type	type	NOUN
ftr-363	1484	6	encountered	encounter	VERB
ftr-363	1484	7	by	by	ADP
ftr-363	1484	8	those	those	PRON
ftr-363	1484	9	running	run	VERB
ftr-363	1484	10	failing	fail	VERB
ftr-363	1484	11	businesses	business	NOUN
ftr-363	1484	12	frequently	frequently	ADV
ftr-363	1484	13	lead	lead	VERB
ftr-363	1484	14	to	to	ADP
ftr-363	1484	15	the	the	DET
ftr-363	1484	16	dissolution	dissolution	NOUN
ftr-363	1484	17	of	of	ADP
ftr-363	1484	18	marriages	marriage	NOUN
ftr-363	1484	19	which	which	PRON
ftr-363	1484	20	further	far	ADV
ftr-363	1484	21	serves	serve	VERB
ftr-363	1484	22	to	to	PART
ftr-363	1484	23	drag	drag	VERB
ftr-363	1484	24	individuals	individual	NOUN
ftr-363	1484	25	in	in	ADP
ftr-363	1484	26	this	this	DET
ftr-363	1484	27	circumstance	circumstance	NOUN
ftr-363	1484	28	down	down	ADP
ftr-363	1484	29	a	a	DET
ftr-363	1484	30	financial	financial	ADJ
ftr-363	1484	31	and	and	CCONJ
ftr-363	1484	32	emotional	emotional	ADJ
ftr-363	1484	33	hole	hole	NOUN
ftr-363	1484	34	.	.	PUNCT
ftr-363	1485	1	in	in	ADP
ftr-363	1485	2	this	this	DET
ftr-363	1485	3	828	828	NUM
ftr-363	1485	4	florida	florida	PROPN
ftr-363	1485	5	tax	tax	NOUN
ftr-363	1485	6	review	review	NOUN
ftr-363	1485	7	[	[	X
ftr-363	1485	8	vol	vol	NOUN
ftr-363	1485	9	.	.	PUNCT
ftr-363	1486	1	10:10	10:10	NUM
ftr-363	1486	2	shame	shame	NOUN
ftr-363	1486	3	of	of	ADP
ftr-363	1486	4	having	have	VERB
ftr-363	1486	5	their	their	PRON
ftr-363	1486	6	name	name	NOUN
ftr-363	1486	7	published	publish	VERB
ftr-363	1486	8	on	on	ADP
ftr-363	1486	9	a	a	DET
ftr-363	1486	10	list	list	NOUN
ftr-363	1486	11	by	by	ADP
ftr-363	1486	12	the	the	DET
ftr-363	1486	13	irs	irs	PROPN
ftr-363	1486	14	at	at	ADP
ftr-363	1486	15	some	some	DET
ftr-363	1486	16	distance	distance	NOUN
ftr-363	1486	17	point	point	NOUN
ftr-363	1486	18	in	in	ADP
ftr-363	1486	19	the	the	DET
ftr-363	1486	20	future	future	NOUN
ftr-363	1486	21	may	may	AUX
ftr-363	1486	22	come	come	VERB
ftr-363	1486	23	far	far	ADV
ftr-363	1486	24	down	down	ADP
ftr-363	1486	25	the	the	DET
ftr-363	1486	26	list	list	NOUN
ftr-363	1486	27	of	of	ADP
ftr-363	1486	28	matters	matter	NOUN
ftr-363	1486	29	causing	cause	VERB
ftr-363	1486	30	them	they	PRON
ftr-363	1486	31	deep	deep	ADJ
ftr-363	1486	32	personal	personal	ADJ
ftr-363	1486	33	pain	pain	NOUN
ftr-363	1486	34	.	.	PUNCT
ftr-363	1487	1	the	the	DET
ftr-363	1487	2	shaming	shame	VERB
ftr-363	1487	3	remedy	remedy	NOUN
ftr-363	1487	4	when	when	SCONJ
ftr-363	1487	5	applied	apply	VERB
ftr-363	1487	6	to	to	ADP
ftr-363	1487	7	collected	collected	ADJ
ftr-363	1487	8	taxes	taxis	NOUN
ftr-363	1487	9	seeks	seek	VERB
ftr-363	1487	10	to	to	PART
ftr-363	1487	11	shame	shame	VERB
ftr-363	1487	12	the	the	DET
ftr-363	1487	13	individual	individual	ADJ
ftr-363	1487	14	or	or	CCONJ
ftr-363	1487	15	entity	entity	NOUN
ftr-363	1487	16	responsible	responsible	ADJ
ftr-363	1487	17	into	into	ADP
ftr-363	1487	18	paying	pay	VERB
ftr-363	1487	19	the	the	DET
ftr-363	1487	20	taxes	taxis	NOUN
ftr-363	1487	21	at	at	ADP
ftr-363	1487	22	a	a	DET
ftr-363	1487	23	point	point	NOUN
ftr-363	1487	24	when	when	SCONJ
ftr-363	1487	25	the	the	DET
ftr-363	1487	26	business	business	NOUN
ftr-363	1487	27	has	have	AUX
ftr-363	1487	28	often	often	ADV
ftr-363	1487	29	failed	fail	VERB
ftr-363	1487	30	and	and	CCONJ
ftr-363	1487	31	the	the	DET
ftr-363	1487	32	individual	individual	NOUN
ftr-363	1487	33	is	be	AUX
ftr-363	1487	34	broke	break	VERB
ftr-363	1487	35	.	.	PUNCT
ftr-363	1488	1	no	no	DET
ftr-363	1488	2	amount	amount	NOUN
ftr-363	1488	3	of	of	ADP
ftr-363	1488	4	shame	shame	NOUN
ftr-363	1488	5	can	can	AUX
ftr-363	1488	6	bring	bring	VERB
ftr-363	1488	7	money	money	NOUN
ftr-363	1488	8	into	into	ADP
ftr-363	1488	9	the	the	DET
ftr-363	1488	10	government	government	NOUN
ftr-363	1488	11	when	when	SCONJ
ftr-363	1488	12	the	the	DET
ftr-363	1488	13	party	party	NOUN
ftr-363	1488	14	shamed	shame	VERB
ftr-363	1488	15	has	have	VERB
ftr-363	1488	16	no	no	DET
ftr-363	1488	17	ability	ability	NOUN
ftr-363	1488	18	to	to	PART
ftr-363	1488	19	pay	pay	VERB
ftr-363	1488	20	the	the	DET
ftr-363	1488	21	taxes	taxis	NOUN
ftr-363	1488	22	.	.	PUNCT
ftr-363	1489	1	publication	publication	NOUN
ftr-363	1489	2	of	of	ADP
ftr-363	1489	3	the	the	DET
ftr-363	1489	4	information	information	NOUN
ftr-363	1489	5	of	of	ADP
ftr-363	1489	6	non	non	ADJ
ftr-363	1489	7	-	-	ADJ
ftr-363	1489	8	payment	payment	NOUN
ftr-363	1489	9	must	must	AUX
ftr-363	1489	10	come	come	VERB
ftr-363	1489	11	at	at	ADP
ftr-363	1489	12	an	an	DET
ftr-363	1489	13	earlier	early	ADJ
ftr-363	1489	14	stage	stage	NOUN
ftr-363	1489	15	when	when	SCONJ
ftr-363	1489	16	business	business	NOUN
ftr-363	1489	17	decisions	decision	NOUN
ftr-363	1489	18	concerning	concern	VERB
ftr-363	1489	19	the	the	DET
ftr-363	1489	20	use	use	NOUN
ftr-363	1489	21	of	of	ADP
ftr-363	1489	22	the	the	DET
ftr-363	1489	23	trust	trust	NOUN
ftr-363	1489	24	fund	fund	NOUN
ftr-363	1489	25	money	money	NOUN
ftr-363	1489	26	still	still	ADV
ftr-363	1489	27	have	have	VERB
ftr-363	1489	28	meaning.255	meaning.255	NUM
ftr-363	1489	29	while	while	SCONJ
ftr-363	1489	30	shaming	shame	VERB
ftr-363	1489	31	might	might	AUX
ftr-363	1489	32	deter	deter	VERB
ftr-363	1489	33	a	a	DET
ftr-363	1489	34	large	large	ADJ
ftr-363	1489	35	corporation	corporation	NOUN
ftr-363	1489	36	from	from	ADP
ftr-363	1489	37	investing	invest	VERB
ftr-363	1489	38	in	in	ADP
ftr-363	1489	39	a	a	DET
ftr-363	1489	40	tax	tax	NOUN
ftr-363	1489	41	shelter	shelter	NOUN
ftr-363	1489	42	that	that	PRON
ftr-363	1489	43	will	will	AUX
ftr-363	1489	44	marginally	marginally	ADV
ftr-363	1489	45	improve	improve	VERB
ftr-363	1489	46	its	its	PRON
ftr-363	1489	47	profits,256	profits,256	NOUN
ftr-363	1489	48	the	the	DET
ftr-363	1489	49	issues	issue	NOUN
ftr-363	1489	50	facing	face	VERB
ftr-363	1489	51	most	most	ADJ
ftr-363	1489	52	entrepreneurs	entrepreneur	NOUN
ftr-363	1489	53	who	who	PRON
ftr-363	1489	54	tap	tap	VERB
ftr-363	1489	55	collected	collect	VERB
ftr-363	1489	56	taxes	taxis	NOUN
ftr-363	1489	57	for	for	ADP
ftr-363	1489	58	working	work	VERB
ftr-363	1489	59	capital	capital	NOUN
ftr-363	1489	60	differ	differ	VERB
ftr-363	1489	61	significantly	significantly	ADV
ftr-363	1489	62	and	and	CCONJ
ftr-363	1489	63	suggest	suggest	VERB
ftr-363	1489	64	that	that	SCONJ
ftr-363	1489	65	the	the	DET
ftr-363	1489	66	shame	shame	NOUN
ftr-363	1489	67	from	from	ADP
ftr-363	1489	68	publication	publication	NOUN
ftr-363	1489	69	of	of	ADP
ftr-363	1489	70	non	non	ADJ
ftr-363	1489	71	-	-	NOUN
ftr-363	1489	72	payment	payment	NOUN
ftr-363	1489	73	of	of	ADP
ftr-363	1489	74	taxes	taxis	NOUN
ftr-363	1489	75	may	may	AUX
ftr-363	1489	76	pale	pale	VERB
ftr-363	1489	77	in	in	ADP
ftr-363	1489	78	comparison	comparison	NOUN
ftr-363	1489	79	to	to	ADP
ftr-363	1489	80	the	the	DET
ftr-363	1489	81	shame	shame	NOUN
ftr-363	1489	82	they	they	PRON
ftr-363	1489	83	seek	seek	VERB
ftr-363	1489	84	to	to	PART
ftr-363	1489	85	avoid	avoid	VERB
ftr-363	1489	86	by	by	ADP
ftr-363	1489	87	using	use	VERB
ftr-363	1489	88	the	the	DET
ftr-363	1489	89	collected	collect	VERB
ftr-363	1489	90	tax	tax	NOUN
ftr-363	1489	91	dollars	dollar	NOUN
ftr-363	1489	92	.	.	PUNCT
ftr-363	1490	1	for	for	ADP
ftr-363	1490	2	this	this	DET
ftr-363	1490	3	specific	specific	ADJ
ftr-363	1490	4	reason	reason	NOUN
ftr-363	1490	5	,	,	PUNCT
ftr-363	1490	6	as	as	ADV
ftr-363	1490	7	well	well	ADV
ftr-363	1490	8	as	as	ADP
ftr-363	1490	9	for	for	ADP
ftr-363	1490	10	the	the	DET
ftr-363	1490	11	more	more	ADV
ftr-363	1490	12	general	general	ADJ
ftr-363	1490	13	reasons	reason	NOUN
ftr-363	1490	14	discussed	discuss	VERB
ftr-363	1490	15	here	here	ADV
ftr-363	1490	16	,	,	PUNCT
ftr-363	1490	17	shaming	shame	VERB
ftr-363	1490	18	is	be	AUX
ftr-363	1490	19	not	not	PART
ftr-363	1490	20	recommended	recommend	VERB
ftr-363	1490	21	as	as	ADP
ftr-363	1490	22	a	a	DET
ftr-363	1490	23	better	well	ADJ
ftr-363	1490	24	policy	policy	NOUN
ftr-363	1490	25	alternative	alternative	NOUN
ftr-363	1490	26	to	to	ADP
ftr-363	1490	27	broad	broad	ADJ
ftr-363	1490	28	disclosure	disclosure	NOUN
ftr-363	1490	29	of	of	ADP
ftr-363	1490	30	collected	collect	VERB
ftr-363	1490	31	tax	tax	NOUN
ftr-363	1490	32	returns	return	NOUN
ftr-363	1490	33	.	.	PUNCT
ftr-363	1491	1	b.	b.	PROPN
ftr-363	1491	2	disclosing	disclose	VERB
ftr-363	1491	3	some	some	DET
ftr-363	1491	4	returns	return	NOUN
ftr-363	1491	5	containing	contain	VERB
ftr-363	1491	6	collected	collect	VERB
ftr-363	1491	7	tax	tax	NOUN
ftr-363	1491	8	information	information	NOUN
ftr-363	1491	9	as	as	SCONJ
ftr-363	1491	10	discussed	discuss	VERB
ftr-363	1491	11	above	above	ADP
ftr-363	1491	12	the	the	DET
ftr-363	1491	13	failure	failure	NOUN
ftr-363	1491	14	to	to	PART
ftr-363	1491	15	pay	pay	VERB
ftr-363	1491	16	over	over	ADP
ftr-363	1491	17	collected	collect	VERB
ftr-363	1491	18	taxes	taxis	NOUN
ftr-363	1491	19	occurs	occur	VERB
ftr-363	1491	20	in	in	ADP
ftr-363	1491	21	small	small	ADJ
ftr-363	1491	22	businesses	business	NOUN
ftr-363	1491	23	,	,	PUNCT
ftr-363	1491	24	usually	usually	ADV
ftr-363	1491	25	during	during	ADP
ftr-363	1491	26	their	their	PRON
ftr-363	1491	27	start	start	NOUN
ftr-363	1491	28	up	up	ADP
ftr-363	1491	29	phase	phase	NOUN
ftr-363	1491	30	when	when	SCONJ
ftr-363	1491	31	working	work	VERB
ftr-363	1491	32	capital	capital	NOUN
ftr-363	1491	33	needs	need	NOUN
ftr-363	1491	34	achieve	achieve	VERB
ftr-363	1491	35	acute	acute	ADJ
ftr-363	1491	36	status	status	NOUN
ftr-363	1491	37	.	.	PUNCT
ftr-363	1492	1	since	since	SCONJ
ftr-363	1492	2	large	large	ADJ
ftr-363	1492	3	businesses	business	NOUN
ftr-363	1492	4	almost	almost	ADV
ftr-363	1492	5	never	never	ADV
ftr-363	1492	6	have	have	VERB
ftr-363	1492	7	issues	issue	NOUN
ftr-363	1492	8	with	with	ADP
ftr-363	1492	9	failure	failure	NOUN
ftr-363	1492	10	to	to	PART
ftr-363	1492	11	pay	pay	VERB
ftr-363	1492	12	over	over	ADP
ftr-363	1492	13	collected	collect	VERB
ftr-363	1492	14	taxes	taxis	NOUN
ftr-363	1492	15	,	,	PUNCT
ftr-363	1492	16	should	should	AUX
ftr-363	1492	17	these	these	DET
ftr-363	1492	18	businesses	business	NOUN
ftr-363	1492	19	suffer	suffer	VERB
ftr-363	1492	20	the	the	DET
ftr-363	1492	21	requirement	requirement	NOUN
ftr-363	1492	22	of	of	ADP
ftr-363	1492	23	disclosure	disclosure	NOUN
ftr-363	1492	24	of	of	ADP
ftr-363	1492	25	their	their	PRON
ftr-363	1492	26	collected	collect	VERB
ftr-363	1492	27	tax	tax	NOUN
ftr-363	1492	28	return	return	NOUN
ftr-363	1492	29	information	information	NOUN
ftr-363	1492	30	when	when	SCONJ
ftr-363	1492	31	such	such	ADJ
ftr-363	1492	32	information	information	NOUN
ftr-363	1492	33	will	will	AUX
ftr-363	1492	34	rarely	rarely	ADV
ftr-363	1492	35	disclose	disclose	VERB
ftr-363	1492	36	anything	anything	PRON
ftr-363	1492	37	other	other	ADJ
ftr-363	1492	38	than	than	ADP
ftr-363	1492	39	the	the	DET
ftr-363	1492	40	timely	timely	ADJ
ftr-363	1492	41	filing	filing	NOUN
ftr-363	1492	42	and	and	CCONJ
ftr-363	1492	43	payment	payment	NOUN
ftr-363	1492	44	of	of	ADP
ftr-363	1492	45	the	the	DET
ftr-363	1492	46	required	require	VERB
ftr-363	1492	47	taxes	taxis	NOUN
ftr-363	1492	48	.	.	PUNCT
ftr-363	1493	1	given	give	VERB
ftr-363	1493	2	the	the	DET
ftr-363	1493	3	realities	reality	NOUN
ftr-363	1493	4	of	of	ADP
ftr-363	1493	5	when	when	SCONJ
ftr-363	1493	6	the	the	DET
ftr-363	1493	7	failure	failure	NOUN
ftr-363	1493	8	to	to	PART
ftr-363	1493	9	pay	pay	VERB
ftr-363	1493	10	collected	collect	VERB
ftr-363	1493	11	taxes	taxis	NOUN
ftr-363	1493	12	occurs	occur	VERB
ftr-363	1493	13	,	,	PUNCT
ftr-363	1493	14	would	would	AUX
ftr-363	1493	15	a	a	DET
ftr-363	1493	16	disclosure	disclosure	NOUN
ftr-363	1493	17	provision	provision	NOUN
ftr-363	1493	18	targeted	target	VERB
ftr-363	1493	19	at	at	ADP
ftr-363	1493	20	the	the	DET
ftr-363	1493	21	businesses	business	NOUN
ftr-363	1493	22	most	most	ADV
ftr-363	1493	23	likely	likely	ADJ
ftr-363	1493	24	to	to	PART
ftr-363	1493	25	have	have	VERB
ftr-363	1493	26	difficulty	difficulty	NOUN
ftr-363	1493	27	be	be	AUX
ftr-363	1493	28	preferable	preferable	ADJ
ftr-363	1493	29	to	to	ADP
ftr-363	1493	30	the	the	DET
ftr-363	1493	31	broad	broad	ADJ
ftr-363	1493	32	disclosure	disclosure	NOUN
ftr-363	1493	33	of	of	ADP
ftr-363	1493	34	these	these	DET
ftr-363	1493	35	tax	tax	NOUN
ftr-363	1493	36	returns	return	NOUN
ftr-363	1493	37	?	?	PUNCT
ftr-363	1494	1	through	through	ADP
ftr-363	1494	2	a	a	DET
ftr-363	1494	3	targeted	target	VERB
ftr-363	1494	4	use	use	NOUN
ftr-363	1494	5	of	of	ADP
ftr-363	1494	6	disclosure	disclosure	NOUN
ftr-363	1494	7	the	the	DET
ftr-363	1494	8	possibility	possibility	NOUN
ftr-363	1494	9	exists	exist	VERB
ftr-363	1494	10	that	that	SCONJ
ftr-363	1494	11	the	the	DET
ftr-363	1494	12	benefits	benefit	NOUN
ftr-363	1494	13	of	of	ADP
ftr-363	1494	14	making	make	VERB
ftr-363	1494	15	information	information	NOUN
ftr-363	1494	16	available	available	ADJ
ftr-363	1494	17	could	could	AUX
ftr-363	1494	18	exist	exist	VERB
ftr-363	1494	19	without	without	ADP
ftr-363	1494	20	burdening	burden	VERB
ftr-363	1494	21	all	all	DET
ftr-363	1494	22	entities	entity	NOUN
ftr-363	1494	23	that	that	PRON
ftr-363	1494	24	collect	collect	VERB
ftr-363	1494	25	taxes	taxis	NOUN
ftr-363	1494	26	with	with	ADP
ftr-363	1494	27	disclosure	disclosure	NOUN
ftr-363	1494	28	.	.	PUNCT
ftr-363	1495	1	disclosure	disclosure	NOUN
ftr-363	1495	2	could	could	AUX
ftr-363	1495	3	occur	occur	VERB
ftr-363	1495	4	for	for	ADP
ftr-363	1495	5	those	those	DET
ftr-363	1495	6	entities	entity	NOUN
ftr-363	1495	7	in	in	ADP
ftr-363	1495	8	the	the	DET
ftr-363	1495	9	target	target	NOUN
ftr-363	1495	10	group	group	NOUN
ftr-363	1495	11	which	which	PRON
ftr-363	1495	12	failed	fail	VERB
ftr-363	1495	13	to	to	PART
ftr-363	1495	14	timely	timely	ADJ
ftr-363	1495	15	file	file	VERB
ftr-363	1495	16	or	or	CCONJ
ftr-363	1495	17	pay	pay	VERB
ftr-363	1495	18	their	their	PRON
ftr-363	1495	19	collected	collect	VERB
ftr-363	1495	20	taxes.257	taxes.257	NOUN
ftr-363	1495	21	this	this	DET
ftr-363	1495	22	approach	approach	NOUN
ftr-363	1495	23	would	would	AUX
ftr-363	1495	24	resemble	resemble	VERB
ftr-363	1495	25	shaming	shame	VERB
ftr-363	1495	26	in	in	ADP
ftr-363	1495	27	the	the	DET
ftr-363	1495	28	sense	sense	NOUN
ftr-363	1495	29	that	that	SCONJ
ftr-363	1495	30	it	it	PRON
ftr-363	1495	31	would	would	AUX
ftr-363	1495	32	situation	situation	VERB
ftr-363	1495	33	shaming	shame	VERB
ftr-363	1495	34	will	will	AUX
ftr-363	1495	35	not	not	PART
ftr-363	1495	36	cause	cause	VERB
ftr-363	1495	37	the	the	DET
ftr-363	1495	38	person	person	NOUN
ftr-363	1495	39	to	to	PART
ftr-363	1495	40	pay	pay	VERB
ftr-363	1495	41	over	over	ADP
ftr-363	1495	42	the	the	DET
ftr-363	1495	43	money	money	NOUN
ftr-363	1495	44	.	.	PUNCT
ftr-363	1496	1	it	it	PRON
ftr-363	1496	2	simply	simply	ADV
ftr-363	1496	3	puts	put	VERB
ftr-363	1496	4	more	more	ADJ
ftr-363	1496	5	fuel	fuel	NOUN
ftr-363	1496	6	on	on	ADP
ftr-363	1496	7	the	the	DET
ftr-363	1496	8	fire	fire	NOUN
ftr-363	1496	9	of	of	ADP
ftr-363	1496	10	a	a	DET
ftr-363	1496	11	life	life	NOUN
ftr-363	1496	12	situation	situation	NOUN
ftr-363	1496	13	going	go	VERB
ftr-363	1496	14	up	up	ADP
ftr-363	1496	15	in	in	ADP
ftr-363	1496	16	flames	flame	NOUN
ftr-363	1496	17	.	.	PUNCT
ftr-363	1497	1	255	255	NUM
ftr-363	1497	2	.	.	PUNCT
ftr-363	1498	1	the	the	DET
ftr-363	1498	2	publication	publication	NOUN
ftr-363	1498	3	of	of	ADP
ftr-363	1498	4	returns	return	NOUN
ftr-363	1498	5	of	of	ADP
ftr-363	1498	6	collected	collect	VERB
ftr-363	1498	7	taxes	taxis	NOUN
ftr-363	1498	8	comes	come	VERB
ftr-363	1498	9	at	at	ADP
ftr-363	1498	10	this	this	DET
ftr-363	1498	11	early	early	ADJ
ftr-363	1498	12	stage	stage	NOUN
ftr-363	1498	13	and	and	CCONJ
ftr-363	1498	14	would	would	AUX
ftr-363	1498	15	seem	seem	VERB
ftr-363	1498	16	a	a	DET
ftr-363	1498	17	much	much	ADV
ftr-363	1498	18	more	more	ADV
ftr-363	1498	19	effective	effective	ADJ
ftr-363	1498	20	mechanism	mechanism	NOUN
ftr-363	1498	21	for	for	ADP
ftr-363	1498	22	effecting	effect	VERB
ftr-363	1498	23	behavior	behavior	NOUN
ftr-363	1498	24	of	of	ADP
ftr-363	1498	25	those	those	PRON
ftr-363	1498	26	making	make	VERB
ftr-363	1498	27	decisions	decision	NOUN
ftr-363	1498	28	about	about	ADP
ftr-363	1498	29	this	this	DET
ftr-363	1498	30	money	money	NOUN
ftr-363	1498	31	than	than	ADP
ftr-363	1498	32	the	the	DET
ftr-363	1498	33	much	much	ADJ
ftr-363	1498	34	later	late	ADJ
ftr-363	1498	35	publications	publication	NOUN
ftr-363	1498	36	of	of	ADP
ftr-363	1498	37	shaming	shame	VERB
ftr-363	1498	38	lists	list	NOUN
ftr-363	1498	39	.	.	PUNCT
ftr-363	1499	1	256	256	NUM
ftr-363	1499	2	.	.	X
ftr-363	1499	3	not	not	PART
ftr-363	1499	4	everyone	everyone	PRON
ftr-363	1499	5	would	would	AUX
ftr-363	1499	6	agree	agree	VERB
ftr-363	1499	7	with	with	ADP
ftr-363	1499	8	this	this	DET
ftr-363	1499	9	point	point	NOUN
ftr-363	1499	10	.	.	PUNCT
ftr-363	1500	1	see	see	VERB
ftr-363	1500	2	blank	blank	ADJ
ftr-363	1500	3	,	,	PUNCT
ftr-363	1500	4	supra	supra	PROPN
ftr-363	1500	5	note	note	NOUN
ftr-363	1500	6	101	101	NUM
ftr-363	1500	7	,	,	PUNCT
ftr-363	1500	8	at	at	ADP
ftr-363	1500	9	540	540	NUM
ftr-363	1500	10	.	.	PUNCT
ftr-363	1501	1	here	here	ADV
ftr-363	1501	2	,	,	PUNCT
ftr-363	1501	3	it	it	PRON
ftr-363	1501	4	serves	serve	VERB
ftr-363	1501	5	merely	merely	ADV
ftr-363	1501	6	as	as	ADP
ftr-363	1501	7	an	an	DET
ftr-363	1501	8	illustration	illustration	NOUN
ftr-363	1501	9	in	in	ADP
ftr-363	1501	10	contrast	contrast	NOUN
ftr-363	1501	11	.	.	PUNCT
ftr-363	1502	1	257	257	X
ftr-363	1502	2	.	.	X
ftr-363	1502	3	ark	ark	PROPN
ftr-363	1502	4	.	.	PROPN
ftr-363	1502	5	code	code	PROPN
ftr-363	1502	6	ann	ann	PROPN
ftr-363	1502	7	.	.	PUNCT
ftr-363	1503	1	§	§	PROPN
ftr-363	1503	2	26	26	NUM
ftr-363	1503	3	-	-	SYM
ftr-363	1503	4	18	18	NUM
ftr-363	1503	5	-	-	PUNCT
ftr-363	1503	6	303(b)(18	303(b)(18	NUM
ftr-363	1503	7	)	)	PUNCT
ftr-363	1503	8	(	(	PUNCT
ftr-363	1503	9	2010	2010	NUM
ftr-363	1503	10	)	)	PUNCT
ftr-363	1503	11	(	(	PUNCT
ftr-363	1503	12	“	"	PUNCT
ftr-363	1503	13	for	for	ADP
ftr-363	1503	14	the	the	DET
ftr-363	1503	15	purpose	purpose	NOUN
ftr-363	1503	16	of	of	ADP
ftr-363	1503	17	the	the	DET
ftr-363	1503	18	timely	timely	ADJ
ftr-363	1503	19	and	and	CCONJ
ftr-363	1503	20	accurate	accurate	ADJ
ftr-363	1503	21	collection	collection	NOUN
ftr-363	1503	22	of	of	ADP
ftr-363	1503	23	local	local	ADJ
ftr-363	1503	24	sales	sale	NOUN
ftr-363	1503	25	and	and	CCONJ
ftr-363	1503	26	use	use	VERB
ftr-363	1503	27	tax	tax	NOUN
ftr-363	1503	28	and	and	CCONJ
ftr-363	1503	29	state	state	NOUN
ftr-363	1503	30	income	income	NOUN
ftr-363	1503	31	tax	tax	NOUN
ftr-363	1503	32	2011	2011	NUM
ftr-363	1503	33	]	]	PUNCT
ftr-363	1503	34	transparency	transparency	NOUN
ftr-363	1503	35	in	in	ADP
ftr-363	1503	36	private	private	ADJ
ftr-363	1503	37	collection	collection	NOUN
ftr-363	1503	38	of	of	ADP
ftr-363	1503	39	federal	federal	ADJ
ftr-363	1503	40	taxes	taxis	NOUN
ftr-363	1503	41	829	829	NUM
ftr-363	1503	42	not	not	PART
ftr-363	1503	43	publish	publish	VERB
ftr-363	1503	44	all	all	DET
ftr-363	1503	45	entities	entity	NOUN
ftr-363	1503	46	,	,	PUNCT
ftr-363	1503	47	only	only	ADV
ftr-363	1503	48	the	the	DET
ftr-363	1503	49	names	name	NOUN
ftr-363	1503	50	of	of	ADP
ftr-363	1503	51	the	the	DET
ftr-363	1503	52	“	"	PUNCT
ftr-363	1503	53	bad	bad	ADJ
ftr-363	1503	54	”	"	PUNCT
ftr-363	1503	55	entities	entity	NOUN
ftr-363	1503	56	.	.	PUNCT
ftr-363	1504	1	it	it	PRON
ftr-363	1504	2	would	would	AUX
ftr-363	1504	3	also	also	ADV
ftr-363	1504	4	resemble	resemble	VERB
ftr-363	1504	5	general	general	ADJ
ftr-363	1504	6	disclosure	disclosure	NOUN
ftr-363	1504	7	from	from	ADP
ftr-363	1504	8	the	the	DET
ftr-363	1504	9	perspective	perspective	NOUN
ftr-363	1504	10	that	that	SCONJ
ftr-363	1504	11	it	it	PRON
ftr-363	1504	12	would	would	AUX
ftr-363	1504	13	provide	provide	VERB
ftr-363	1504	14	information	information	NOUN
ftr-363	1504	15	about	about	ADP
ftr-363	1504	16	all	all	DET
ftr-363	1504	17	entities	entity	NOUN
ftr-363	1504	18	because	because	SCONJ
ftr-363	1504	19	it	it	PRON
ftr-363	1504	20	would	would	AUX
ftr-363	1504	21	provide	provide	VERB
ftr-363	1504	22	information	information	NOUN
ftr-363	1504	23	about	about	ADP
ftr-363	1504	24	all	all	DET
ftr-363	1504	25	entities	entity	NOUN
ftr-363	1504	26	within	within	ADP
ftr-363	1504	27	the	the	DET
ftr-363	1504	28	target	target	NOUN
ftr-363	1504	29	group	group	NOUN
ftr-363	1504	30	.	.	PUNCT
ftr-363	1505	1	the	the	DET
ftr-363	1505	2	exceptions	exception	NOUN
ftr-363	1505	3	to	to	ADP
ftr-363	1505	4	the	the	DET
ftr-363	1505	5	rule	rule	NOUN
ftr-363	1505	6	of	of	ADP
ftr-363	1505	7	disclosure	disclosure	NOUN
ftr-363	1505	8	for	for	ADP
ftr-363	1505	9	tax	tax	NOUN
ftr-363	1505	10	-	-	PUNCT
ftr-363	1505	11	exempt	exempt	ADJ
ftr-363	1505	12	organizations	organization	NOUN
ftr-363	1505	13	,	,	PUNCT
ftr-363	1505	14	political	political	ADJ
ftr-363	1505	15	organizations	organization	NOUN
ftr-363	1505	16	,	,	PUNCT
ftr-363	1505	17	and	and	CCONJ
ftr-363	1505	18	pension	pension	NOUN
ftr-363	1505	19	plans	plan	NOUN
ftr-363	1505	20	do	do	AUX
ftr-363	1505	21	not	not	PART
ftr-363	1505	22	provide	provide	VERB
ftr-363	1505	23	for	for	ADP
ftr-363	1505	24	disclosure	disclosure	NOUN
ftr-363	1505	25	of	of	ADP
ftr-363	1505	26	only	only	ADV
ftr-363	1505	27	a	a	DET
ftr-363	1505	28	part	part	NOUN
ftr-363	1505	29	of	of	ADP
ftr-363	1505	30	the	the	DET
ftr-363	1505	31	group	group	NOUN
ftr-363	1505	32	of	of	ADP
ftr-363	1505	33	impacted	impact	VERB
ftr-363	1505	34	entities	entity	NOUN
ftr-363	1505	35	.	.	PUNCT
ftr-363	1506	1	in	in	ADP
ftr-363	1506	2	each	each	PRON
ftr-363	1506	3	of	of	ADP
ftr-363	1506	4	those	those	DET
ftr-363	1506	5	exceptions	exception	NOUN
ftr-363	1506	6	,	,	PUNCT
ftr-363	1506	7	all	all	PRON
ftr-363	1506	8	of	of	ADP
ftr-363	1506	9	the	the	DET
ftr-363	1506	10	returns	return	NOUN
ftr-363	1506	11	of	of	ADP
ftr-363	1506	12	exempt	exempt	ADJ
ftr-363	1506	13	organizations	organization	NOUN
ftr-363	1506	14	or	or	CCONJ
ftr-363	1506	15	pension	pension	NOUN
ftr-363	1506	16	plans	plan	NOUN
ftr-363	1506	17	are	be	AUX
ftr-363	1506	18	displayed	display	VERB
ftr-363	1506	19	openly	openly	ADV
ftr-363	1506	20	.	.	PUNCT
ftr-363	1507	1	no	no	DET
ftr-363	1507	2	effort	effort	NOUN
ftr-363	1507	3	exists	exist	VERB
ftr-363	1507	4	in	in	ADP
ftr-363	1507	5	the	the	DET
ftr-363	1507	6	provisions	provision	NOUN
ftr-363	1507	7	opening	open	VERB
ftr-363	1507	8	those	those	DET
ftr-363	1507	9	returns	return	NOUN
ftr-363	1507	10	to	to	ADP
ftr-363	1507	11	the	the	DET
ftr-363	1507	12	public	public	NOUN
ftr-363	1507	13	to	to	PART
ftr-363	1507	14	distinguish	distinguish	VERB
ftr-363	1507	15	between	between	ADP
ftr-363	1507	16	good	good	ADJ
ftr-363	1507	17	and	and	CCONJ
ftr-363	1507	18	bad	bad	ADJ
ftr-363	1507	19	taxpayers	taxpayer	NOUN
ftr-363	1507	20	or	or	CCONJ
ftr-363	1507	21	large	large	ADJ
ftr-363	1507	22	and	and	CCONJ
ftr-363	1507	23	small	small	ADJ
ftr-363	1507	24	taxpayers.258	taxpayers.258	NOUN
ftr-363	1507	25	such	such	DET
ftr-363	1507	26	a	a	DET
ftr-363	1507	27	distinction	distinction	NOUN
ftr-363	1507	28	would	would	AUX
ftr-363	1507	29	not	not	PART
ftr-363	1507	30	make	make	VERB
ftr-363	1507	31	sense	sense	NOUN
ftr-363	1507	32	in	in	ADP
ftr-363	1507	33	the	the	DET
ftr-363	1507	34	disclosure	disclosure	NOUN
ftr-363	1507	35	of	of	ADP
ftr-363	1507	36	the	the	DET
ftr-363	1507	37	returns	return	NOUN
ftr-363	1507	38	of	of	ADP
ftr-363	1507	39	exempt	exempt	ADJ
ftr-363	1507	40	organizations	organization	NOUN
ftr-363	1507	41	,	,	PUNCT
ftr-363	1507	42	political	political	ADJ
ftr-363	1507	43	organizations	organization	NOUN
ftr-363	1507	44	,	,	PUNCT
ftr-363	1507	45	or	or	CCONJ
ftr-363	1507	46	pension	pension	NOUN
ftr-363	1507	47	plans	plan	NOUN
ftr-363	1507	48	since	since	SCONJ
ftr-363	1507	49	the	the	DET
ftr-363	1507	50	goal	goal	NOUN
ftr-363	1507	51	of	of	ADP
ftr-363	1507	52	disclosure	disclosure	NOUN
ftr-363	1507	53	stems	stem	VERB
ftr-363	1507	54	from	from	ADP
ftr-363	1507	55	a	a	DET
ftr-363	1507	56	broad	broad	ADJ
ftr-363	1507	57	desire	desire	NOUN
ftr-363	1507	58	for	for	ADP
ftr-363	1507	59	knowledge	knowledge	NOUN
ftr-363	1507	60	about	about	ADP
ftr-363	1507	61	all	all	PRON
ftr-363	1507	62	of	of	ADP
ftr-363	1507	63	the	the	DET
ftr-363	1507	64	organizations	organization	NOUN
ftr-363	1507	65	.	.	PUNCT
ftr-363	1508	1	one	one	NUM
ftr-363	1508	2	distinction	distinction	NOUN
ftr-363	1508	3	,	,	PUNCT
ftr-363	1508	4	however	however	ADV
ftr-363	1508	5	,	,	PUNCT
ftr-363	1508	6	between	between	ADP
ftr-363	1508	7	pension	pension	NOUN
ftr-363	1508	8	plans	plan	NOUN
ftr-363	1508	9	and	and	CCONJ
ftr-363	1508	10	collected	collect	VERB
ftr-363	1508	11	taxes	taxis	NOUN
ftr-363	1508	12	is	be	AUX
ftr-363	1508	13	that	that	SCONJ
ftr-363	1508	14	the	the	DET
ftr-363	1508	15	information	information	NOUN
ftr-363	1508	16	on	on	ADP
ftr-363	1508	17	the	the	DET
ftr-363	1508	18	pension	pension	NOUN
ftr-363	1508	19	plan	plan	NOUN
ftr-363	1508	20	return	return	NOUN
ftr-363	1508	21	provides	provide	VERB
ftr-363	1508	22	a	a	DET
ftr-363	1508	23	picture	picture	NOUN
ftr-363	1508	24	into	into	ADP
ftr-363	1508	25	a	a	DET
ftr-363	1508	26	complex	complex	ADJ
ftr-363	1508	27	investment	investment	NOUN
ftr-363	1508	28	situation	situation	NOUN
ftr-363	1508	29	.	.	PUNCT
ftr-363	1509	1	the	the	DET
ftr-363	1509	2	payment	payment	NOUN
ftr-363	1509	3	or	or	CCONJ
ftr-363	1509	4	non	non	ADJ
ftr-363	1509	5	-	-	NOUN
ftr-363	1509	6	payment	payment	NOUN
ftr-363	1509	7	of	of	ADP
ftr-363	1509	8	collected	collect	VERB
ftr-363	1509	9	taxes	taxis	NOUN
ftr-363	1509	10	,	,	PUNCT
ftr-363	1509	11	however	however	ADV
ftr-363	1509	12	,	,	PUNCT
ftr-363	1509	13	is	be	AUX
ftr-363	1509	14	a	a	DET
ftr-363	1509	15	black	black	ADJ
ftr-363	1509	16	and	and	CCONJ
ftr-363	1509	17	white	white	ADJ
ftr-363	1509	18	situation	situation	NOUN
ftr-363	1509	19	—	—	PUNCT
ftr-363	1509	20	either	either	CCONJ
ftr-363	1509	21	they	they	PRON
ftr-363	1509	22	were	be	AUX
ftr-363	1509	23	paid	pay	VERB
ftr-363	1509	24	or	or	CCONJ
ftr-363	1509	25	they	they	PRON
ftr-363	1509	26	were	be	AUX
ftr-363	1509	27	not	not	PART
ftr-363	1509	28	paid	pay	VERB
ftr-363	1509	29	;	;	PUNCT
ftr-363	1509	30	the	the	DET
ftr-363	1509	31	same	same	ADJ
ftr-363	1509	32	simplicity	simplicity	NOUN
ftr-363	1509	33	of	of	ADP
ftr-363	1509	34	compliance	compliance	NOUN
ftr-363	1509	35	does	do	AUX
ftr-363	1509	36	not	not	PART
ftr-363	1509	37	exist	exist	VERB
ftr-363	1509	38	in	in	ADP
ftr-363	1509	39	the	the	DET
ftr-363	1509	40	pension	pension	NOUN
ftr-363	1509	41	plan	plan	NOUN
ftr-363	1509	42	situation	situation	NOUN
ftr-363	1509	43	.	.	PUNCT
ftr-363	1510	1	the	the	DET
ftr-363	1510	2	amount	amount	NOUN
ftr-363	1510	3	necessary	necessary	ADJ
ftr-363	1510	4	to	to	PART
ftr-363	1510	5	properly	properly	ADV
ftr-363	1510	6	fund	fund	VERB
ftr-363	1510	7	a	a	DET
ftr-363	1510	8	pension	pension	NOUN
ftr-363	1510	9	plan	plan	NOUN
ftr-363	1510	10	,	,	PUNCT
ftr-363	1510	11	while	while	SCONJ
ftr-363	1510	12	calculated	calculate	VERB
ftr-363	1510	13	by	by	ADP
ftr-363	1510	14	actuaries	actuary	NOUN
ftr-363	1510	15	,	,	PUNCT
ftr-363	1510	16	does	do	AUX
ftr-363	1510	17	not	not	PART
ftr-363	1510	18	represent	represent	VERB
ftr-363	1510	19	the	the	DET
ftr-363	1510	20	same	same	ADJ
ftr-363	1510	21	type	type	NOUN
ftr-363	1510	22	of	of	ADP
ftr-363	1510	23	clearcut	clearcut	NOUN
ftr-363	1510	24	picture	picture	NOUN
ftr-363	1510	25	presented	present	VERB
ftr-363	1510	26	by	by	ADP
ftr-363	1510	27	collected	collect	VERB
ftr-363	1510	28	taxes	taxis	NOUN
ftr-363	1510	29	.	.	PUNCT
ftr-363	1511	1	for	for	ADP
ftr-363	1511	2	this	this	DET
ftr-363	1511	3	reason	reason	NOUN
ftr-363	1511	4	publication	publication	NOUN
ftr-363	1511	5	of	of	ADP
ftr-363	1511	6	all	all	DET
ftr-363	1511	7	pension	pension	NOUN
ftr-363	1511	8	returns	return	NOUN
ftr-363	1511	9	provides	provide	VERB
ftr-363	1511	10	information	information	NOUN
ftr-363	1511	11	beyond	beyond	ADP
ftr-363	1511	12	the	the	DET
ftr-363	1511	13	payment	payment	NOUN
ftr-363	1511	14	or	or	CCONJ
ftr-363	1511	15	non	non	ADJ
ftr-363	1511	16	-	-	ADJ
ftr-363	1511	17	payment	payment	ADJ
ftr-363	1511	18	situation	situation	NOUN
ftr-363	1511	19	presented	present	VERB
ftr-363	1511	20	with	with	ADP
ftr-363	1511	21	collected	collect	VERB
ftr-363	1511	22	taxes	taxis	NOUN
ftr-363	1511	23	.	.	PUNCT
ftr-363	1512	1	therefore	therefore	ADV
ftr-363	1512	2	,	,	PUNCT
ftr-363	1512	3	it	it	PRON
ftr-363	1512	4	makes	make	VERB
ftr-363	1512	5	sense	sense	NOUN
ftr-363	1512	6	to	to	PART
ftr-363	1512	7	publicize	publicize	VERB
ftr-363	1512	8	all	all	DET
ftr-363	1512	9	pension	pension	NOUN
ftr-363	1512	10	plan	plan	NOUN
ftr-363	1512	11	returns	return	NOUN
ftr-363	1512	12	because	because	SCONJ
ftr-363	1512	13	of	of	ADP
ftr-363	1512	14	the	the	DET
ftr-363	1512	15	information	information	NOUN
ftr-363	1512	16	such	such	ADJ
ftr-363	1512	17	publication	publication	NOUN
ftr-363	1512	18	provides	provide	VERB
ftr-363	1512	19	where	where	SCONJ
ftr-363	1512	20	a	a	DET
ftr-363	1512	21	similar	similar	ADJ
ftr-363	1512	22	publication	publication	NOUN
ftr-363	1512	23	of	of	ADP
ftr-363	1512	24	the	the	DET
ftr-363	1512	25	returns	return	NOUN
ftr-363	1512	26	of	of	ADP
ftr-363	1512	27	collected	collect	VERB
ftr-363	1512	28	taxes	taxis	NOUN
ftr-363	1512	29	does	do	AUX
ftr-363	1512	30	not	not	PART
ftr-363	1512	31	serve	serve	VERB
ftr-363	1512	32	the	the	DET
ftr-363	1512	33	same	same	ADJ
ftr-363	1512	34	function	function	NOUN
ftr-363	1512	35	.	.	PUNCT
ftr-363	1513	1	if	if	SCONJ
ftr-363	1513	2	not	not	PART
ftr-363	1513	3	all	all	DET
ftr-363	1513	4	collected	collect	VERB
ftr-363	1513	5	tax	tax	NOUN
ftr-363	1513	6	returns	return	NOUN
ftr-363	1513	7	were	be	AUX
ftr-363	1513	8	published	publish	VERB
ftr-363	1513	9	,	,	PUNCT
ftr-363	1513	10	the	the	DET
ftr-363	1513	11	next	next	ADJ
ftr-363	1513	12	issue	issue	NOUN
ftr-363	1513	13	concerns	concern	VERB
ftr-363	1513	14	how	how	SCONJ
ftr-363	1513	15	to	to	PART
ftr-363	1513	16	make	make	VERB
ftr-363	1513	17	the	the	DET
ftr-363	1513	18	division	division	NOUN
ftr-363	1513	19	between	between	ADP
ftr-363	1513	20	publishing	publishing	NOUN
ftr-363	1513	21	and	and	CCONJ
ftr-363	1513	22	not	not	PART
ftr-363	1513	23	publishing	publish	VERB
ftr-363	1513	24	.	.	PUNCT
ftr-363	1514	1	this	this	DET
ftr-363	1514	2	decision	decision	NOUN
ftr-363	1514	3	could	could	AUX
ftr-363	1514	4	rest	rest	VERB
ftr-363	1514	5	on	on	ADP
ftr-363	1514	6	whether	whether	SCONJ
ftr-363	1514	7	the	the	DET
ftr-363	1514	8	return	return	NOUN
ftr-363	1514	9	has	have	AUX
ftr-363	1514	10	unpaid	unpaid	VERB
ftr-363	1514	11	taxes	taxis	NOUN
ftr-363	1514	12	.	.	PUNCT
ftr-363	1515	1	the	the	DET
ftr-363	1515	2	policy	policy	NOUN
ftr-363	1515	3	withholding	withhold	VERB
ftr-363	1515	4	for	for	ADP
ftr-363	1515	5	employees	employee	NOUN
ftr-363	1515	6	,	,	PUNCT
ftr-363	1515	7	disclosure	disclosure	NOUN
ftr-363	1515	8	of	of	ADP
ftr-363	1515	9	the	the	DET
ftr-363	1515	10	name	name	NOUN
ftr-363	1515	11	and	and	CCONJ
ftr-363	1515	12	address	address	NOUN
ftr-363	1515	13	of	of	ADP
ftr-363	1515	14	a	a	DET
ftr-363	1515	15	taxpayer	taxpayer	NOUN
ftr-363	1515	16	that	that	PRON
ftr-363	1515	17	has	have	AUX
ftr-363	1515	18	failed	fail	VERB
ftr-363	1515	19	three	three	NUM
ftr-363	1515	20	(	(	PUNCT
ftr-363	1515	21	3	3	NUM
ftr-363	1515	22	)	)	PUNCT
ftr-363	1515	23	times	time	NOUN
ftr-363	1515	24	within	within	ADP
ftr-363	1515	25	any	any	DET
ftr-363	1515	26	consecutive	consecutive	ADJ
ftr-363	1515	27	twenty	twenty	NUM
ftr-363	1515	28	-	-	PUNCT
ftr-363	1515	29	four	four	NUM
ftr-363	1515	30	-	-	PUNCT
ftr-363	1515	31	month	month	NOUN
ftr-363	1515	32	period	period	NOUN
ftr-363	1515	33	to	to	ADP
ftr-363	1515	34	either	either	CCONJ
ftr-363	1515	35	report	report	VERB
ftr-363	1515	36	or	or	CCONJ
ftr-363	1515	37	remit	remit	VERB
ftr-363	1515	38	state	state	NOUN
ftr-363	1515	39	or	or	CCONJ
ftr-363	1515	40	local	local	ADJ
ftr-363	1515	41	gross	gross	ADJ
ftr-363	1515	42	receipts	receipt	NOUN
ftr-363	1515	43	or	or	CCONJ
ftr-363	1515	44	compensating	compensate	VERB
ftr-363	1515	45	use	use	NOUN
ftr-363	1515	46	tax	tax	NOUN
ftr-363	1515	47	or	or	CCONJ
ftr-363	1515	48	state	state	NOUN
ftr-363	1515	49	income	income	NOUN
ftr-363	1515	50	tax	tax	NOUN
ftr-363	1515	51	withholding	withholding	NOUN
ftr-363	1515	52	for	for	ADP
ftr-363	1515	53	employees	employee	NOUN
ftr-363	1515	54	and	and	CCONJ
ftr-363	1515	55	has	have	AUX
ftr-363	1515	56	been	be	AUX
ftr-363	1515	57	served	serve	VERB
ftr-363	1515	58	with	with	ADP
ftr-363	1515	59	a	a	DET
ftr-363	1515	60	business	business	NOUN
ftr-363	1515	61	closure	closure	NOUN
ftr-363	1515	62	order	order	NOUN
ftr-363	1515	63	under	under	ADP
ftr-363	1515	64	§	§	PROPN
ftr-363	1515	65	26	26	NUM
ftr-363	1515	66	-	-	SYM
ftr-363	1515	67	18	18	NUM
ftr-363	1515	68	-	-	PUNCT
ftr-363	1515	69	1001	1001	NUM
ftr-363	1515	70	et	et	PROPN
ftr-363	1515	71	seq	seq	NOUN
ftr-363	1515	72	.	.	PUNCT
ftr-363	1515	73	”	"	PUNCT
ftr-363	1515	74	)	)	PUNCT
ftr-363	1515	75	see	see	VERB
ftr-363	1515	76	arkansas	arkansas	PROPN
ftr-363	1515	77	department	department	PROPN
ftr-363	1515	78	of	of	ADP
ftr-363	1515	79	finance	finance	PROPN
ftr-363	1515	80	&	&	CCONJ
ftr-363	1515	81	administration	administration	PROPN
ftr-363	1515	82	revenue	revenue	NOUN
ftr-363	1515	83	division	division	NOUN
ftr-363	1515	84	,	,	PUNCT
ftr-363	1515	85	sales	sale	NOUN
ftr-363	1515	86	tax	tax	NOUN
ftr-363	1515	87	business	business	NOUN
ftr-363	1515	88	closures	closure	NOUN
ftr-363	1515	89	update	update	VERB
ftr-363	1515	90	,	,	PUNCT
ftr-363	1515	91	state	state	NOUN
ftr-363	1515	92	revenue	revenue	NOUN
ftr-363	1515	93	tax	tax	NOUN
ftr-363	1515	94	quarterly	quarterly	ADV
ftr-363	1515	95	,	,	PUNCT
ftr-363	1515	96	volume	volume	NOUN
ftr-363	1515	97	xi	xi	PROPN
ftr-363	1515	98	,	,	PUNCT
ftr-363	1515	99	no	no	INTJ
ftr-363	1515	100	.	.	NOUN
ftr-363	1515	101	1	1	NUM
ftr-363	1515	102	(	(	PUNCT
ftr-363	1515	103	2005	2005	NUM
ftr-363	1515	104	)	)	PUNCT
ftr-363	1515	105	,	,	PUNCT
ftr-363	1515	106	at	at	ADP
ftr-363	1515	107	3	3	NUM
ftr-363	1515	108	-	-	SYM
ftr-363	1515	109	4	4	NUM
ftr-363	1515	110	(	(	PUNCT
ftr-363	1515	111	describing	describe	VERB
ftr-363	1515	112	this	this	DET
ftr-363	1515	113	provision	provision	NOUN
ftr-363	1515	114	with	with	ADP
ftr-363	1515	115	respect	respect	NOUN
ftr-363	1515	116	to	to	ADP
ftr-363	1515	117	sales	sale	NOUN
ftr-363	1515	118	taxes	taxis	NOUN
ftr-363	1515	119	)	)	PUNCT
ftr-363	1515	120	.	.	PUNCT
ftr-363	1516	1	258	258	NUM
ftr-363	1516	2	.	.	PUNCT
ftr-363	1517	1	there	there	PRON
ftr-363	1517	2	are	be	VERB
ftr-363	1517	3	some	some	DET
ftr-363	1517	4	distinctions	distinction	NOUN
ftr-363	1517	5	concerning	concern	VERB
ftr-363	1517	6	the	the	DET
ftr-363	1517	7	publication	publication	NOUN
ftr-363	1517	8	of	of	ADP
ftr-363	1517	9	pension	pension	NOUN
ftr-363	1517	10	plan	plan	NOUN
ftr-363	1517	11	information	information	NOUN
ftr-363	1517	12	which	which	PRON
ftr-363	1517	13	leaves	leave	VERB
ftr-363	1517	14	out	out	ADP
ftr-363	1517	15	some	some	PRON
ftr-363	1517	16	of	of	ADP
ftr-363	1517	17	the	the	DET
ftr-363	1517	18	information	information	NOUN
ftr-363	1517	19	of	of	ADP
ftr-363	1517	20	the	the	DET
ftr-363	1517	21	smaller	small	ADJ
ftr-363	1517	22	plans	plan	NOUN
ftr-363	1517	23	in	in	ADP
ftr-363	1517	24	an	an	DET
ftr-363	1517	25	apparent	apparent	ADJ
ftr-363	1517	26	recognition	recognition	NOUN
ftr-363	1517	27	that	that	SCONJ
ftr-363	1517	28	the	the	DET
ftr-363	1517	29	smaller	small	ADJ
ftr-363	1517	30	plans	plan	NOUN
ftr-363	1517	31	do	do	AUX
ftr-363	1517	32	not	not	PART
ftr-363	1517	33	raise	raise	VERB
ftr-363	1517	34	the	the	DET
ftr-363	1517	35	same	same	ADJ
ftr-363	1517	36	overall	overall	ADJ
ftr-363	1517	37	concerns	concern	NOUN
ftr-363	1517	38	as	as	ADP
ftr-363	1517	39	the	the	DET
ftr-363	1517	40	large	large	ADJ
ftr-363	1517	41	ones	one	NOUN
ftr-363	1517	42	.	.	PUNCT
ftr-363	1518	1	i.r.m	i.r.m	PROPN
ftr-363	1518	2	.	.	PUNCT
ftr-363	1519	1	11.3.10.3	11.3.10.3	NUM
ftr-363	1519	2	.	.	PUNCT
ftr-363	1520	1	(	(	PUNCT
ftr-363	1520	2	“	"	PUNCT
ftr-363	1520	3	documents	document	NOUN
ftr-363	1520	4	relating	relate	VERB
ftr-363	1520	5	to	to	ADP
ftr-363	1520	6	plans	plan	NOUN
ftr-363	1520	7	with	with	ADP
ftr-363	1520	8	25	25	NUM
ftr-363	1520	9	or	or	CCONJ
ftr-363	1520	10	fewer	few	ADJ
ftr-363	1520	11	participants	participant	NOUN
ftr-363	1520	12	are	be	AUX
ftr-363	1520	13	available	available	ADJ
ftr-363	1520	14	only	only	ADV
ftr-363	1520	15	to	to	PART
ftr-363	1520	16	plan	plan	VERB
ftr-363	1520	17	participants	participant	NOUN
ftr-363	1520	18	,	,	PUNCT
ftr-363	1520	19	the	the	DET
ftr-363	1520	20	plan	plan	NOUN
ftr-363	1520	21	sponsor	sponsor	NOUN
ftr-363	1520	22	,	,	PUNCT
ftr-363	1520	23	or	or	CCONJ
ftr-363	1520	24	their	their	PRON
ftr-363	1520	25	authorized	authorize	VERB
ftr-363	1520	26	representatives	representative	NOUN
ftr-363	1520	27	.	.	PUNCT
ftr-363	1520	28	”	"	PUNCT
ftr-363	1521	1	)	)	PUNCT
ftr-363	1521	2	830	830	NUM
ftr-363	1521	3	florida	florida	PROPN
ftr-363	1521	4	tax	tax	NOUN
ftr-363	1521	5	review	review	NOUN
ftr-363	1522	1	[	[	X
ftr-363	1522	2	vol	vol	NOUN
ftr-363	1522	3	.	.	PUNCT
ftr-363	1523	1	10:10	10:10	NUM
ftr-363	1523	2	decision	decision	NOUN
ftr-363	1523	3	made	make	VERB
ftr-363	1523	4	along	along	ADP
ftr-363	1523	5	such	such	ADJ
ftr-363	1523	6	grounds	ground	NOUN
ftr-363	1523	7	would	would	AUX
ftr-363	1523	8	parallel	parallel	VERB
ftr-363	1523	9	,	,	PUNCT
ftr-363	1523	10	in	in	ADP
ftr-363	1523	11	many	many	ADJ
ftr-363	1523	12	ways	way	NOUN
ftr-363	1523	13	,	,	PUNCT
ftr-363	1523	14	the	the	DET
ftr-363	1523	15	policies	policy	NOUN
ftr-363	1523	16	present	present	ADJ
ftr-363	1523	17	with	with	ADP
ftr-363	1523	18	respect	respect	NOUN
ftr-363	1523	19	to	to	ADP
ftr-363	1523	20	shaming	shame	VERB
ftr-363	1523	21	.	.	PUNCT
ftr-363	1524	1	as	as	SCONJ
ftr-363	1524	2	mentioned	mention	VERB
ftr-363	1524	3	above	above	ADV
ftr-363	1524	4	,	,	PUNCT
ftr-363	1524	5	at	at	ADV
ftr-363	1524	6	least	least	ADJ
ftr-363	1524	7	one	one	NUM
ftr-363	1524	8	of	of	ADP
ftr-363	1524	9	those	those	DET
ftr-363	1524	10	policy	policy	NOUN
ftr-363	1524	11	decisions	decision	NOUN
ftr-363	1524	12	has	have	AUX
ftr-363	1524	13	already	already	ADV
ftr-363	1524	14	been	be	AUX
ftr-363	1524	15	made	make	VERB
ftr-363	1524	16	in	in	ADP
ftr-363	1524	17	the	the	DET
ftr-363	1524	18	area	area	NOUN
ftr-363	1524	19	of	of	ADP
ftr-363	1524	20	federal	federal	ADJ
ftr-363	1524	21	tax	tax	NOUN
ftr-363	1524	22	liens	lien	NOUN
ftr-363	1524	23	.	.	PUNCT
ftr-363	1525	1	a	a	DET
ftr-363	1525	2	decision	decision	NOUN
ftr-363	1525	3	to	to	PART
ftr-363	1525	4	publish	publish	VERB
ftr-363	1525	5	all	all	DET
ftr-363	1525	6	collected	collect	VERB
ftr-363	1525	7	tax	tax	NOUN
ftr-363	1525	8	returns	return	NOUN
ftr-363	1525	9	on	on	ADP
ftr-363	1525	10	which	which	PRON
ftr-363	1525	11	the	the	DET
ftr-363	1525	12	taxpayer	taxpayer	NOUN
ftr-363	1525	13	has	have	VERB
ftr-363	1525	14	an	an	DET
ftr-363	1525	15	outstanding	outstanding	ADJ
ftr-363	1525	16	balance	balance	NOUN
ftr-363	1525	17	in	in	ADP
ftr-363	1525	18	actuality	actuality	NOUN
ftr-363	1525	19	provides	provide	VERB
ftr-363	1525	20	little	little	ADJ
ftr-363	1525	21	more	more	ADJ
ftr-363	1525	22	information	information	NOUN
ftr-363	1525	23	to	to	ADP
ftr-363	1525	24	the	the	DET
ftr-363	1525	25	public	public	NOUN
ftr-363	1525	26	,	,	PUNCT
ftr-363	1525	27	if	if	SCONJ
ftr-363	1525	28	any	any	PRON
ftr-363	1525	29	,	,	PUNCT
ftr-363	1525	30	than	than	SCONJ
ftr-363	1525	31	would	would	AUX
ftr-363	1525	32	already	already	ADV
ftr-363	1525	33	exist	exist	VERB
ftr-363	1525	34	with	with	ADP
ftr-363	1525	35	the	the	DET
ftr-363	1525	36	nftl.259	nftl.259	NOUN
ftr-363	1525	37	such	such	DET
ftr-363	1525	38	a	a	DET
ftr-363	1525	39	decision	decision	NOUN
ftr-363	1525	40	involves	involve	VERB
ftr-363	1525	41	small	small	ADJ
ftr-363	1525	42	policy	policy	NOUN
ftr-363	1525	43	issues	issue	NOUN
ftr-363	1525	44	of	of	ADP
ftr-363	1525	45	the	the	DET
ftr-363	1525	46	formatting	formatting	NOUN
ftr-363	1525	47	of	of	ADP
ftr-363	1525	48	information	information	NOUN
ftr-363	1525	49	but	but	CCONJ
ftr-363	1525	50	not	not	PART
ftr-363	1525	51	broader	broad	ADJ
ftr-363	1525	52	policy	policy	NOUN
ftr-363	1525	53	issues	issue	NOUN
ftr-363	1525	54	of	of	ADP
ftr-363	1525	55	whether	whether	SCONJ
ftr-363	1525	56	to	to	PART
ftr-363	1525	57	allow	allow	VERB
ftr-363	1525	58	such	such	ADJ
ftr-363	1525	59	information	information	NOUN
ftr-363	1525	60	into	into	ADP
ftr-363	1525	61	the	the	DET
ftr-363	1525	62	public	public	ADJ
ftr-363	1525	63	realm.260	realm.260	NOUN
ftr-363	1525	64	another	another	DET
ftr-363	1525	65	way	way	NOUN
ftr-363	1525	66	to	to	PART
ftr-363	1525	67	limit	limit	VERB
ftr-363	1525	68	publication	publication	NOUN
ftr-363	1525	69	of	of	ADP
ftr-363	1525	70	collected	collect	VERB
ftr-363	1525	71	tax	tax	NOUN
ftr-363	1525	72	returns	return	NOUN
ftr-363	1525	73	would	would	AUX
ftr-363	1525	74	be	be	AUX
ftr-363	1525	75	to	to	PART
ftr-363	1525	76	publish	publish	VERB
ftr-363	1525	77	all	all	DET
ftr-363	1525	78	collected	collect	VERB
ftr-363	1525	79	tax	tax	NOUN
ftr-363	1525	80	returns	return	NOUN
ftr-363	1525	81	of	of	ADP
ftr-363	1525	82	entities	entity	NOUN
ftr-363	1525	83	of	of	ADP
ftr-363	1525	84	a	a	DET
ftr-363	1525	85	certain	certain	ADJ
ftr-363	1525	86	size	size	NOUN
ftr-363	1525	87	or	or	CCONJ
ftr-363	1525	88	age	age	NOUN
ftr-363	1525	89	.	.	PUNCT
ftr-363	1526	1	size	size	NOUN
ftr-363	1526	2	259	259	NUM
ftr-363	1526	3	.	.	PUNCT
ftr-363	1527	1	as	as	SCONJ
ftr-363	1527	2	discussed	discuss	VERB
ftr-363	1527	3	above	above	ADV
ftr-363	1527	4	in	in	ADP
ftr-363	1527	5	notes	note	NOUN
ftr-363	1527	6	128	128	NUM
ftr-363	1527	7	-	-	SYM
ftr-363	1527	8	31	31	NUM
ftr-363	1527	9	and	and	CCONJ
ftr-363	1527	10	accompanying	accompany	VERB
ftr-363	1527	11	text	text	NOUN
ftr-363	1527	12	,	,	PUNCT
ftr-363	1527	13	the	the	DET
ftr-363	1527	14	irs	irs	PROPN
ftr-363	1527	15	can	can	AUX
ftr-363	1527	16	decide	decide	VERB
ftr-363	1527	17	to	to	PART
ftr-363	1527	18	make	make	VERB
ftr-363	1527	19	public	public	ADJ
ftr-363	1527	20	the	the	DET
ftr-363	1527	21	outstanding	outstanding	ADJ
ftr-363	1527	22	liability	liability	NOUN
ftr-363	1527	23	on	on	ADP
ftr-363	1527	24	any	any	DET
ftr-363	1527	25	collected	collect	VERB
ftr-363	1527	26	tax	tax	NOUN
ftr-363	1527	27	by	by	ADP
ftr-363	1527	28	simply	simply	ADV
ftr-363	1527	29	filing	file	VERB
ftr-363	1527	30	an	an	DET
ftr-363	1527	31	nftl	nftl	NOUN
ftr-363	1527	32	.	.	PUNCT
ftr-363	1528	1	irc	irc	PROPN
ftr-363	1528	2	§	§	PROPN
ftr-363	1528	3	§	§	PROPN
ftr-363	1528	4	6323(f	6323(f	NOUN
ftr-363	1528	5	)	)	PUNCT
ftr-363	1528	6	,	,	PUNCT
ftr-363	1528	7	6103(k)(2	6103(k)(2	ADV
ftr-363	1528	8	)	)	PUNCT
ftr-363	1528	9	.	.	PUNCT
ftr-363	1529	1	filing	file	VERB
ftr-363	1529	2	an	an	DET
ftr-363	1529	3	nftl	nftl	NOUN
ftr-363	1529	4	notifies	notifie	NOUN
ftr-363	1529	5	the	the	DET
ftr-363	1529	6	“	"	PUNCT
ftr-363	1529	7	world	world	NOUN
ftr-363	1529	8	”	"	PUNCT
ftr-363	1529	9	that	that	PRON
ftr-363	1529	10	a	a	DET
ftr-363	1529	11	taxpayer	taxpayer	NOUN
ftr-363	1529	12	has	have	VERB
ftr-363	1529	13	an	an	DET
ftr-363	1529	14	unpaid	unpaid	ADJ
ftr-363	1529	15	federal	federal	ADJ
ftr-363	1529	16	tax	tax	NOUN
ftr-363	1529	17	liability	liability	NOUN
ftr-363	1529	18	.	.	PUNCT
ftr-363	1530	1	because	because	SCONJ
ftr-363	1530	2	credit	credit	NOUN
ftr-363	1530	3	reporting	reporting	NOUN
ftr-363	1530	4	agencies	agency	NOUN
ftr-363	1530	5	almost	almost	ADV
ftr-363	1530	6	always	always	ADV
ftr-363	1530	7	search	search	VERB
ftr-363	1530	8	for	for	ADP
ftr-363	1530	9	filings	filing	NOUN
ftr-363	1530	10	of	of	ADP
ftr-363	1530	11	the	the	DET
ftr-363	1530	12	nftl	nftl	NOUN
ftr-363	1530	13	,	,	PUNCT
ftr-363	1530	14	these	these	DET
ftr-363	1530	15	filings	filing	NOUN
ftr-363	1530	16	generally	generally	ADV
ftr-363	1530	17	have	have	VERB
ftr-363	1530	18	significant	significant	ADJ
ftr-363	1530	19	negative	negative	ADJ
ftr-363	1530	20	consequences	consequence	NOUN
ftr-363	1530	21	to	to	ADP
ftr-363	1530	22	the	the	DET
ftr-363	1530	23	taxpayers	taxpayer	NOUN
ftr-363	1530	24	against	against	ADP
ftr-363	1530	25	whom	whom	PRON
ftr-363	1530	26	the	the	DET
ftr-363	1530	27	liens	lien	NOUN
ftr-363	1530	28	are	be	AUX
ftr-363	1530	29	filed	file	VERB
ftr-363	1530	30	.	.	PUNCT
ftr-363	1531	1	see	see	VERB
ftr-363	1531	2	2010	2010	NUM
ftr-363	1531	3	nta	nta	PROPN
ftr-363	1531	4	annual	annual	ADJ
ftr-363	1531	5	report	report	NOUN
ftr-363	1531	6	,	,	PUNCT
ftr-363	1531	7	supra	supra	PROPN
ftr-363	1531	8	note	note	PROPN
ftr-363	1531	9	143	143	NUM
ftr-363	1531	10	,	,	PUNCT
ftr-363	1531	11	at	at	ADP
ftr-363	1531	12	54	54	NUM
ftr-363	1531	13	(	(	PUNCT
ftr-363	1531	14	discussing	discuss	VERB
ftr-363	1531	15	effect	effect	NOUN
ftr-363	1531	16	of	of	ADP
ftr-363	1531	17	filing	file	VERB
ftr-363	1531	18	an	an	DET
ftr-363	1531	19	nftl	nftl	NOUN
ftr-363	1531	20	and	and	CCONJ
ftr-363	1531	21	urging	urge	VERB
ftr-363	1531	22	for	for	ADP
ftr-363	1531	23	more	more	ADV
ftr-363	1531	24	measured	measured	ADJ
ftr-363	1531	25	approach	approach	NOUN
ftr-363	1531	26	to	to	ADP
ftr-363	1531	27	filing	filing	NOUN
ftr-363	1531	28	of	of	ADP
ftr-363	1531	29	nftl	nftl	NOUN
ftr-363	1531	30	)	)	PUNCT
ftr-363	1531	31	.	.	PUNCT
ftr-363	1532	1	despite	despite	SCONJ
ftr-363	1532	2	the	the	DET
ftr-363	1532	3	fact	fact	NOUN
ftr-363	1532	4	that	that	SCONJ
ftr-363	1532	5	the	the	DET
ftr-363	1532	6	world	world	NOUN
ftr-363	1532	7	knows	know	VERB
ftr-363	1532	8	about	about	ADP
ftr-363	1532	9	the	the	DET
ftr-363	1532	10	lien	lien	NOUN
ftr-363	1532	11	when	when	SCONJ
ftr-363	1532	12	the	the	DET
ftr-363	1532	13	nftl	nftl	NOUN
ftr-363	1532	14	occurs	occur	VERB
ftr-363	1532	15	,	,	PUNCT
ftr-363	1532	16	many	many	ADJ
ftr-363	1532	17	people	people	NOUN
ftr-363	1532	18	do	do	AUX
ftr-363	1532	19	not	not	PART
ftr-363	1532	20	know	know	VERB
ftr-363	1532	21	because	because	SCONJ
ftr-363	1532	22	of	of	ADP
ftr-363	1532	23	where	where	SCONJ
ftr-363	1532	24	the	the	DET
ftr-363	1532	25	lien	lien	NOUN
ftr-363	1532	26	filing	filing	NOUN
ftr-363	1532	27	occurs	occur	VERB
ftr-363	1532	28	.	.	PUNCT
ftr-363	1533	1	section	section	NOUN
ftr-363	1533	2	6323(f	6323(f	NOUN
ftr-363	1533	3	)	)	PUNCT
ftr-363	1533	4	requires	require	VERB
ftr-363	1533	5	filing	file	VERB
ftr-363	1533	6	of	of	ADP
ftr-363	1533	7	the	the	DET
ftr-363	1533	8	notice	notice	NOUN
ftr-363	1533	9	in	in	ADP
ftr-363	1533	10	the	the	DET
ftr-363	1533	11	place	place	NOUN
ftr-363	1533	12	where	where	SCONJ
ftr-363	1533	13	the	the	DET
ftr-363	1533	14	taxpayer	taxpayer	NOUN
ftr-363	1533	15	resides	reside	VERB
ftr-363	1533	16	in	in	ADP
ftr-363	1533	17	order	order	NOUN
ftr-363	1533	18	to	to	PART
ftr-363	1533	19	perfect	perfect	VERB
ftr-363	1533	20	the	the	DET
ftr-363	1533	21	lien	lien	NOUN
ftr-363	1533	22	as	as	ADP
ftr-363	1533	23	to	to	ADP
ftr-363	1533	24	personalty	personalty	NOUN
ftr-363	1533	25	and	and	CCONJ
ftr-363	1533	26	in	in	ADP
ftr-363	1533	27	the	the	DET
ftr-363	1533	28	location	location	NOUN
ftr-363	1533	29	of	of	ADP
ftr-363	1533	30	any	any	DET
ftr-363	1533	31	real	real	ADJ
ftr-363	1533	32	property	property	NOUN
ftr-363	1533	33	with	with	ADP
ftr-363	1533	34	respect	respect	NOUN
ftr-363	1533	35	to	to	ADP
ftr-363	1533	36	such	such	ADJ
ftr-363	1533	37	property	property	NOUN
ftr-363	1533	38	.	.	PUNCT
ftr-363	1534	1	unless	unless	SCONJ
ftr-363	1534	2	one	one	NUM
ftr-363	1534	3	frequents	frequent	VERB
ftr-363	1534	4	courthouses	courthouse	NOUN
ftr-363	1534	5	or	or	CCONJ
ftr-363	1534	6	their	their	PRON
ftr-363	1534	7	online	online	ADJ
ftr-363	1534	8	databases	database	NOUN
ftr-363	1534	9	,	,	PUNCT
ftr-363	1534	10	where	where	SCONJ
ftr-363	1534	11	available	available	ADJ
ftr-363	1534	12	,	,	PUNCT
ftr-363	1534	13	knowledge	knowledge	NOUN
ftr-363	1534	14	of	of	ADP
ftr-363	1534	15	the	the	DET
ftr-363	1534	16	filing	filing	NOUN
ftr-363	1534	17	of	of	ADP
ftr-363	1534	18	the	the	DET
ftr-363	1534	19	nftl	nftl	NOUN
ftr-363	1534	20	would	would	AUX
ftr-363	1534	21	require	require	VERB
ftr-363	1534	22	some	some	DET
ftr-363	1534	23	searching	searching	NOUN
ftr-363	1534	24	.	.	PUNCT
ftr-363	1535	1	public	public	ADJ
ftr-363	1535	2	knowledge	knowledge	NOUN
ftr-363	1535	3	would	would	AUX
ftr-363	1535	4	come	come	VERB
ftr-363	1535	5	easier	easy	ADJ
ftr-363	1535	6	if	if	SCONJ
ftr-363	1535	7	a	a	DET
ftr-363	1535	8	national	national	ADJ
ftr-363	1535	9	tax	tax	NOUN
ftr-363	1535	10	lien	lien	PROPN
ftr-363	1535	11	registry	registry	NOUN
ftr-363	1535	12	were	be	AUX
ftr-363	1535	13	adopted	adopt	VERB
ftr-363	1535	14	.	.	PUNCT
ftr-363	1536	1	t.	t.	PROPN
ftr-363	1536	2	keith	keith	PROPN
ftr-363	1536	3	fogg	fogg	PROPN
ftr-363	1536	4	,	,	PUNCT
ftr-363	1536	5	national	national	ADJ
ftr-363	1536	6	tax	tax	NOUN
ftr-363	1536	7	lien	lien	PROPN
ftr-363	1536	8	registry	registry	NOUN
ftr-363	1536	9	,	,	PUNCT
ftr-363	1536	10	120	120	NUM
ftr-363	1536	11	tax	tax	NOUN
ftr-363	1536	12	notes	note	NOUN
ftr-363	1536	13	783	783	NUM
ftr-363	1536	14	(	(	PUNCT
ftr-363	1536	15	aug	aug	PROPN
ftr-363	1536	16	.	.	PROPN
ftr-363	1536	17	25	25	NUM
ftr-363	1536	18	,	,	PUNCT
ftr-363	1536	19	2008	2008	NUM
ftr-363	1536	20	)	)	PUNCT
ftr-363	1536	21	.	.	PUNCT
ftr-363	1537	1	still	still	ADV
ftr-363	1537	2	,	,	PUNCT
ftr-363	1537	3	even	even	ADV
ftr-363	1537	4	a	a	DET
ftr-363	1537	5	national	national	ADJ
ftr-363	1537	6	registry	registry	NOUN
ftr-363	1537	7	would	would	AUX
ftr-363	1537	8	lump	lump	VERB
ftr-363	1537	9	all	all	DET
ftr-363	1537	10	types	type	NOUN
ftr-363	1537	11	of	of	ADP
ftr-363	1537	12	taxes	taxis	NOUN
ftr-363	1537	13	together	together	ADV
ftr-363	1537	14	not	not	PART
ftr-363	1537	15	highlighting	highlight	VERB
ftr-363	1537	16	collected	collect	VERB
ftr-363	1537	17	taxes	taxis	NOUN
ftr-363	1537	18	.	.	PUNCT
ftr-363	1538	1	some	some	DET
ftr-363	1538	2	states	state	NOUN
ftr-363	1538	3	take	take	VERB
ftr-363	1538	4	the	the	DET
ftr-363	1538	5	position	position	NOUN
ftr-363	1538	6	that	that	SCONJ
ftr-363	1538	7	the	the	DET
ftr-363	1538	8	existence	existence	NOUN
ftr-363	1538	9	of	of	ADP
ftr-363	1538	10	a	a	DET
ftr-363	1538	11	published	publish	VERB
ftr-363	1538	12	lien	lien	NOUN
ftr-363	1538	13	allows	allow	VERB
ftr-363	1538	14	them	they	PRON
ftr-363	1538	15	to	to	PART
ftr-363	1538	16	highlight	highlight	VERB
ftr-363	1538	17	liabilities	liability	NOUN
ftr-363	1538	18	in	in	ADP
ftr-363	1538	19	their	their	PRON
ftr-363	1538	20	shaming	shame	VERB
ftr-363	1538	21	websites	website	NOUN
ftr-363	1538	22	.	.	PUNCT
ftr-363	1539	1	e	e	X
ftr-363	1539	2	-	-	NOUN
ftr-363	1539	3	mail	mail	NOUN
ftr-363	1539	4	from	from	ADP
ftr-363	1539	5	va	va	NOUN
ftr-363	1539	6	tax	tax	NOUN
ftr-363	1539	7	customer	customer	NOUN
ftr-363	1539	8	service	service	NOUN
ftr-363	1539	9	,	,	PUNCT
ftr-363	1539	10	to	to	ADP
ftr-363	1539	11	fleming	fleming	NOUN
ftr-363	1539	12	ware	ware	PROPN
ftr-363	1539	13	,	,	PUNCT
ftr-363	1539	14	research	research	NOUN
ftr-363	1539	15	assistant	assistant	NOUN
ftr-363	1539	16	,	,	PUNCT
ftr-363	1539	17	villanova	villanova	PROPN
ftr-363	1539	18	university	university	PROPN
ftr-363	1539	19	school	school	NOUN
ftr-363	1539	20	of	of	ADP
ftr-363	1539	21	law	law	NOUN
ftr-363	1539	22	(	(	PUNCT
ftr-363	1539	23	july	july	PROPN
ftr-363	1539	24	9	9	NUM
ftr-363	1539	25	,	,	PUNCT
ftr-363	1539	26	2009	2009	NUM
ftr-363	1539	27	,	,	PUNCT
ftr-363	1539	28	09:19	09:19	NUM
ftr-363	1539	29	est	est	X
ftr-363	1539	30	)	)	PUNCT
ftr-363	1539	31	(	(	PUNCT
ftr-363	1539	32	on	on	ADP
ftr-363	1539	33	file	file	NOUN
ftr-363	1539	34	with	with	ADP
ftr-363	1539	35	author	author	NOUN
ftr-363	1539	36	)	)	PUNCT
ftr-363	1539	37	.	.	PUNCT
ftr-363	1540	1	the	the	DET
ftr-363	1540	2	irs	irs	PROPN
ftr-363	1540	3	could	could	AUX
ftr-363	1540	4	not	not	PART
ftr-363	1540	5	take	take	VERB
ftr-363	1540	6	that	that	DET
ftr-363	1540	7	approach	approach	NOUN
ftr-363	1540	8	because	because	SCONJ
ftr-363	1540	9	of	of	ADP
ftr-363	1540	10	the	the	DET
ftr-363	1540	11	uncertain	uncertain	ADJ
ftr-363	1540	12	state	state	NOUN
ftr-363	1540	13	of	of	ADP
ftr-363	1540	14	the	the	DET
ftr-363	1540	15	law	law	NOUN
ftr-363	1540	16	regarding	regard	VERB
ftr-363	1540	17	the	the	DET
ftr-363	1540	18	public	public	ADJ
ftr-363	1540	19	records	record	NOUN
ftr-363	1540	20	exception	exception	NOUN
ftr-363	1540	21	.	.	PUNCT
ftr-363	1541	1	the	the	DET
ftr-363	1541	2	circuits	circuit	NOUN
ftr-363	1541	3	have	have	AUX
ftr-363	1541	4	split	split	VERB
ftr-363	1541	5	on	on	ADP
ftr-363	1541	6	the	the	DET
ftr-363	1541	7	issue	issue	NOUN
ftr-363	1541	8	of	of	ADP
ftr-363	1541	9	whether	whether	SCONJ
ftr-363	1541	10	allowable	allowable	ADJ
ftr-363	1541	11	public	public	ADJ
ftr-363	1541	12	disclosure	disclosure	NOUN
ftr-363	1541	13	of	of	ADP
ftr-363	1541	14	information	information	NOUN
ftr-363	1541	15	in	in	ADP
ftr-363	1541	16	one	one	NUM
ftr-363	1541	17	setting	setting	NOUN
ftr-363	1541	18	allows	allow	VERB
ftr-363	1541	19	publication	publication	NOUN
ftr-363	1541	20	of	of	ADP
ftr-363	1541	21	that	that	DET
ftr-363	1541	22	same	same	ADJ
ftr-363	1541	23	information	information	NOUN
ftr-363	1541	24	by	by	ADP
ftr-363	1541	25	the	the	DET
ftr-363	1541	26	irs	irs	PROPN
ftr-363	1541	27	in	in	ADP
ftr-363	1541	28	other	other	ADJ
ftr-363	1541	29	settings	setting	NOUN
ftr-363	1541	30	.	.	PUNCT
ftr-363	1542	1	see	see	VERB
ftr-363	1542	2	jct	jct	PROPN
ftr-363	1542	3	report	report	PROPN
ftr-363	1542	4	(	(	PUNCT
ftr-363	1542	5	vol	vol	NOUN
ftr-363	1542	6	.	.	PUNCT
ftr-363	1543	1	i	i	PRON
ftr-363	1543	2	)	)	PUNCT
ftr-363	1543	3	,	,	PUNCT
ftr-363	1543	4	supra	supra	PROPN
ftr-363	1543	5	note	note	NOUN
ftr-363	1543	6	10	10	NUM
ftr-363	1543	7	,	,	PUNCT
ftr-363	1543	8	at	at	ADP
ftr-363	1543	9	70	70	NUM
ftr-363	1543	10	-	-	SYM
ftr-363	1543	11	81	81	NUM
ftr-363	1543	12	(	(	PUNCT
ftr-363	1543	13	citing	cite	VERB
ftr-363	1543	14	lampert	lampert	PROPN
ftr-363	1543	15	v.	v.	PROPN
ftr-363	1543	16	united	united	PROPN
ftr-363	1543	17	states	states	PROPN
ftr-363	1543	18	,	,	PUNCT
ftr-363	1543	19	854	854	NUM
ftr-363	1543	20	f.2d	f.2d	NOUN
ftr-363	1543	21	335	335	NUM
ftr-363	1543	22	,	,	PUNCT
ftr-363	1543	23	338	338	NUM
ftr-363	1543	24	(	(	PUNCT
ftr-363	1543	25	9th	9th	ADJ
ftr-363	1543	26	cir	cir	NOUN
ftr-363	1543	27	.	.	PUNCT
ftr-363	1543	28	1988	1988	NUM
ftr-363	1543	29	)	)	PUNCT
ftr-363	1543	30	,	,	PUNCT
ftr-363	1543	31	cert	cert	PROPN
ftr-363	1543	32	.	.	PUNCT
ftr-363	1544	1	denied	deny	VERB
ftr-363	1544	2	,	,	PUNCT
ftr-363	1544	3	490	490	NUM
ftr-363	1544	4	u.s	u.s	PROPN
ftr-363	1544	5	.	.	PROPN
ftr-363	1544	6	1034	1034	NUM
ftr-363	1544	7	(	(	PUNCT
ftr-363	1544	8	1989	1989	NUM
ftr-363	1544	9	)	)	PUNCT
ftr-363	1544	10	(	(	PUNCT
ftr-363	1544	11	holding	hold	VERB
ftr-363	1544	12	that	that	SCONJ
ftr-363	1544	13	“	"	PUNCT
ftr-363	1544	14	if	if	SCONJ
ftr-363	1544	15	a	a	DET
ftr-363	1544	16	taxpayer	taxpayer	NOUN
ftr-363	1544	17	’s	’s	PART
ftr-363	1544	18	return	return	NOUN
ftr-363	1544	19	is	be	AUX
ftr-363	1544	20	lawfully	lawfully	ADV
ftr-363	1544	21	disclosed	disclose	VERB
ftr-363	1544	22	in	in	ADP
ftr-363	1544	23	a	a	DET
ftr-363	1544	24	judicial	judicial	ADJ
ftr-363	1544	25	proceeding	proceeding	NOUN
ftr-363	1544	26	.	.	PUNCT
ftr-363	1544	27	.	.	PUNCT
ftr-363	1544	28	.	.	PUNCT
ftr-363	1545	1	[	[	X
ftr-363	1545	2	t]he	t]he	ADJ
ftr-363	1545	3	information	information	NOUN
ftr-363	1545	4	is	be	AUX
ftr-363	1545	5	no	no	ADV
ftr-363	1545	6	longer	long	ADV
ftr-363	1545	7	confidential	confidential	ADJ
ftr-363	1545	8	and	and	CCONJ
ftr-363	1545	9	may	may	AUX
ftr-363	1545	10	be	be	AUX
ftr-363	1545	11	disclosed	disclose	VERB
ftr-363	1545	12	again	again	ADV
ftr-363	1545	13	without	without	ADP
ftr-363	1545	14	regard	regard	NOUN
ftr-363	1545	15	to	to	ADP
ftr-363	1545	16	§	§	PROPN
ftr-363	1545	17	6103	6103	NUM
ftr-363	1545	18	”	"	PUNCT
ftr-363	1545	19	)	)	PUNCT
ftr-363	1545	20	;	;	PUNCT
ftr-363	1545	21	rowley	rowley	VERB
ftr-363	1545	22	v.	v.	PROPN
ftr-363	1545	23	united	united	PROPN
ftr-363	1545	24	states	states	PROPN
ftr-363	1545	25	,	,	PUNCT
ftr-363	1545	26	76	76	NUM
ftr-363	1545	27	f.3d	f.3d	NUM
ftr-363	1545	28	796	796	NUM
ftr-363	1545	29	(	(	PUNCT
ftr-363	1545	30	6th	6th	ADJ
ftr-363	1545	31	cir	cir	NOUN
ftr-363	1545	32	.	.	PUNCT
ftr-363	1545	33	1996	1996	NUM
ftr-363	1545	34	)	)	PUNCT
ftr-363	1545	35	(	(	PUNCT
ftr-363	1545	36	holding	hold	VERB
ftr-363	1545	37	that	that	PRON
ftr-363	1545	38	once	once	ADV
ftr-363	1545	39	return	return	VERB
ftr-363	1545	40	information	information	NOUN
ftr-363	1545	41	becomes	become	VERB
ftr-363	1545	42	public	public	ADJ
ftr-363	1545	43	through	through	ADP
ftr-363	1545	44	filing	filing	NOUN
ftr-363	1545	45	and	and	CCONJ
ftr-363	1545	46	recording	recording	NOUN
ftr-363	1545	47	of	of	ADP
ftr-363	1545	48	judicial	judicial	ADJ
ftr-363	1545	49	lien	lien	NOUN
ftr-363	1545	50	,	,	PUNCT
ftr-363	1545	51	it	it	PRON
ftr-363	1545	52	is	be	AUX
ftr-363	1545	53	no	no	ADV
ftr-363	1545	54	longer	long	ADV
ftr-363	1545	55	confidential	confidential	ADJ
ftr-363	1545	56	)	)	PUNCT
ftr-363	1545	57	;	;	PUNCT
ftr-363	1545	58	mallas	mallas	PROPN
ftr-363	1545	59	v.	v.	PROPN
ftr-363	1545	60	united	united	PROPN
ftr-363	1545	61	states	states	PROPN
ftr-363	1545	62	,	,	PUNCT
ftr-363	1545	63	993	993	NUM
ftr-363	1545	64	f.2d	f.2d	NOUN
ftr-363	1545	65	1111	1111	NUM
ftr-363	1545	66	(	(	PUNCT
ftr-363	1545	67	4th	4th	ADJ
ftr-363	1545	68	cir	cir	NOUN
ftr-363	1545	69	.	.	PROPN
ftr-363	1545	70	1993	1993	NUM
ftr-363	1545	71	)	)	PUNCT
ftr-363	1545	72	(	(	PUNCT
ftr-363	1545	73	holding	hold	VERB
ftr-363	1545	74	that	that	SCONJ
ftr-363	1545	75	the	the	DET
ftr-363	1545	76	united	united	PROPN
ftr-363	1545	77	states	states	PROPN
ftr-363	1545	78	is	be	AUX
ftr-363	1545	79	liable	liable	ADJ
ftr-363	1545	80	when	when	SCONJ
ftr-363	1545	81	is	be	AUX
ftr-363	1545	82	discloses	disclose	VERB
ftr-363	1545	83	return	return	VERB
ftr-363	1545	84	information	information	NOUN
ftr-363	1545	85	that	that	PRON
ftr-363	1545	86	was	be	AUX
ftr-363	1545	87	previously	previously	ADV
ftr-363	1545	88	made	make	VERB
ftr-363	1545	89	part	part	NOUN
ftr-363	1545	90	of	of	ADP
ftr-363	1545	91	public	public	ADJ
ftr-363	1545	92	records	record	NOUN
ftr-363	1545	93	)	)	PUNCT
ftr-363	1545	94	.	.	PUNCT
ftr-363	1546	1	260	260	NUM
ftr-363	1546	2	.	.	PUNCT
ftr-363	1547	1	the	the	DET
ftr-363	1547	2	debate	debate	NOUN
ftr-363	1547	3	over	over	ADP
ftr-363	1547	4	the	the	DET
ftr-363	1547	5	public	public	ADJ
ftr-363	1547	6	disclosure	disclosure	NOUN
ftr-363	1547	7	exception	exception	NOUN
ftr-363	1547	8	seems	seem	VERB
ftr-363	1547	9	like	like	ADP
ftr-363	1547	10	a	a	DET
ftr-363	1547	11	“	"	PUNCT
ftr-363	1547	12	small	small	ADJ
ftr-363	1547	13	”	"	PUNCT
ftr-363	1547	14	policy	policy	NOUN
ftr-363	1547	15	issue	issue	NOUN
ftr-363	1547	16	of	of	ADP
ftr-363	1547	17	the	the	DET
ftr-363	1547	18	format	format	NOUN
ftr-363	1547	19	and	and	CCONJ
ftr-363	1547	20	procedure	procedure	NOUN
ftr-363	1547	21	for	for	ADP
ftr-363	1547	22	disclosure	disclosure	NOUN
ftr-363	1547	23	rather	rather	ADV
ftr-363	1547	24	than	than	ADP
ftr-363	1547	25	the	the	DET
ftr-363	1547	26	larger	large	ADJ
ftr-363	1547	27	policy	policy	NOUN
ftr-363	1547	28	decision	decision	NOUN
ftr-363	1547	29	of	of	ADP
ftr-363	1547	30	whether	whether	SCONJ
ftr-363	1547	31	to	to	PART
ftr-363	1547	32	disclose	disclose	VERB
ftr-363	1547	33	.	.	PUNCT
ftr-363	1548	1	2011	2011	NUM
ftr-363	1548	2	]	]	PUNCT
ftr-363	1548	3	transparency	transparency	NOUN
ftr-363	1548	4	in	in	ADP
ftr-363	1548	5	private	private	ADJ
ftr-363	1548	6	collection	collection	NOUN
ftr-363	1548	7	of	of	ADP
ftr-363	1548	8	federal	federal	ADJ
ftr-363	1548	9	taxes	taxis	NOUN
ftr-363	1548	10	831	831	NUM
ftr-363	1548	11	measurement	measurement	NOUN
ftr-363	1548	12	could	could	AUX
ftr-363	1548	13	occur	occur	VERB
ftr-363	1548	14	in	in	ADP
ftr-363	1548	15	a	a	DET
ftr-363	1548	16	number	number	NOUN
ftr-363	1548	17	of	of	ADP
ftr-363	1548	18	ways	way	NOUN
ftr-363	1548	19	;	;	PUNCT
ftr-363	1548	20	however	however	ADV
ftr-363	1548	21	,	,	PUNCT
ftr-363	1548	22	the	the	DET
ftr-363	1548	23	ideal	ideal	ADJ
ftr-363	1548	24	method	method	NOUN
ftr-363	1548	25	for	for	ADP
ftr-363	1548	26	such	such	DET
ftr-363	1548	27	a	a	DET
ftr-363	1548	28	limitation	limitation	NOUN
ftr-363	1548	29	would	would	AUX
ftr-363	1548	30	turn	turn	VERB
ftr-363	1548	31	on	on	ADP
ftr-363	1548	32	finding	find	VERB
ftr-363	1548	33	the	the	DET
ftr-363	1548	34	break	break	NOUN
ftr-363	1548	35	point	point	NOUN
ftr-363	1548	36	at	at	ADP
ftr-363	1548	37	which	which	PRON
ftr-363	1548	38	entities	entity	NOUN
ftr-363	1548	39	,	,	PUNCT
ftr-363	1548	40	based	base	VERB
ftr-363	1548	41	on	on	ADP
ftr-363	1548	42	size	size	NOUN
ftr-363	1548	43	or	or	CCONJ
ftr-363	1548	44	some	some	DET
ftr-363	1548	45	similar	similar	ADJ
ftr-363	1548	46	criteria	criterion	NOUN
ftr-363	1548	47	,	,	PUNCT
ftr-363	1548	48	no	no	ADV
ftr-363	1548	49	longer	long	ADV
ftr-363	1548	50	fail	fail	VERB
ftr-363	1548	51	to	to	PART
ftr-363	1548	52	pay	pay	VERB
ftr-363	1548	53	over	over	ADP
ftr-363	1548	54	the	the	DET
ftr-363	1548	55	collected	collect	VERB
ftr-363	1548	56	taxes	taxis	NOUN
ftr-363	1548	57	.	.	PUNCT
ftr-363	1549	1	disclosure	disclosure	NOUN
ftr-363	1549	2	of	of	ADP
ftr-363	1549	3	all	all	DET
ftr-363	1549	4	returns	return	NOUN
ftr-363	1549	5	reporting	report	VERB
ftr-363	1549	6	collected	collect	VERB
ftr-363	1549	7	taxes	taxis	NOUN
ftr-363	1549	8	would	would	AUX
ftr-363	1549	9	occur	occur	VERB
ftr-363	1549	10	below	below	ADP
ftr-363	1549	11	that	that	DET
ftr-363	1549	12	break	break	NOUN
ftr-363	1549	13	point	point	NOUN
ftr-363	1549	14	.	.	PUNCT
ftr-363	1550	1	this	this	DET
ftr-363	1550	2	method	method	NOUN
ftr-363	1550	3	,	,	PUNCT
ftr-363	1550	4	like	like	ADP
ftr-363	1550	5	the	the	DET
ftr-363	1550	6	reporting	reporting	NOUN
ftr-363	1550	7	of	of	ADP
ftr-363	1550	8	all	all	DET
ftr-363	1550	9	entities	entity	NOUN
ftr-363	1550	10	,	,	PUNCT
ftr-363	1550	11	might	might	AUX
ftr-363	1550	12	create	create	VERB
ftr-363	1550	13	administrative	administrative	ADJ
ftr-363	1550	14	simplicity	simplicity	NOUN
ftr-363	1550	15	while	while	SCONJ
ftr-363	1550	16	avoiding	avoid	VERB
ftr-363	1550	17	publishing	publish	VERB
ftr-363	1550	18	information	information	NOUN
ftr-363	1550	19	about	about	ADP
ftr-363	1550	20	collected	collect	VERB
ftr-363	1550	21	taxes	taxis	NOUN
ftr-363	1550	22	that	that	PRON
ftr-363	1550	23	in	in	ADP
ftr-363	1550	24	almost	almost	ADV
ftr-363	1550	25	all	all	PRON
ftr-363	1550	26	instances	instance	NOUN
ftr-363	1550	27	would	would	AUX
ftr-363	1550	28	simply	simply	ADV
ftr-363	1550	29	report	report	VERB
ftr-363	1550	30	that	that	SCONJ
ftr-363	1550	31	they	they	PRON
ftr-363	1550	32	were	be	AUX
ftr-363	1550	33	paid	pay	VERB
ftr-363	1550	34	.	.	PUNCT
ftr-363	1551	1	the	the	DET
ftr-363	1551	2	internal	internal	PROPN
ftr-363	1551	3	revenue	revenue	NOUN
ftr-363	1551	4	code	code	NOUN
ftr-363	1551	5	contains	contain	VERB
ftr-363	1551	6	many	many	ADJ
ftr-363	1551	7	numerical	numerical	ADJ
ftr-363	1551	8	cut	cut	NOUN
ftr-363	1551	9	off	off	ADP
ftr-363	1551	10	points	point	NOUN
ftr-363	1551	11	that	that	SCONJ
ftr-363	1551	12	base	base	NOUN
ftr-363	1551	13	reporting	reporting	NOUN
ftr-363	1551	14	,	,	PUNCT
ftr-363	1551	15	and	and	CCONJ
ftr-363	1551	16	other	other	ADJ
ftr-363	1551	17	decisions	decision	NOUN
ftr-363	1551	18	,	,	PUNCT
ftr-363	1551	19	on	on	ADP
ftr-363	1551	20	size	size	NOUN
ftr-363	1551	21	or	or	CCONJ
ftr-363	1551	22	similar	similar	ADJ
ftr-363	1551	23	criteria	criterion	NOUN
ftr-363	1551	24	.	.	PUNCT
ftr-363	1552	1	creating	create	VERB
ftr-363	1552	2	another	another	DET
ftr-363	1552	3	such	such	ADJ
ftr-363	1552	4	break	break	NOUN
ftr-363	1552	5	point	point	NOUN
ftr-363	1552	6	would	would	AUX
ftr-363	1552	7	not	not	PART
ftr-363	1552	8	create	create	VERB
ftr-363	1552	9	precedent	precedent	NOUN
ftr-363	1552	10	but	but	CCONJ
ftr-363	1552	11	would	would	AUX
ftr-363	1552	12	add	add	VERB
ftr-363	1552	13	a	a	DET
ftr-363	1552	14	small	small	ADJ
ftr-363	1552	15	layer	layer	NOUN
ftr-363	1552	16	of	of	ADP
ftr-363	1552	17	complexity	complexity	NOUN
ftr-363	1552	18	in	in	ADP
ftr-363	1552	19	administration	administration	NOUN
ftr-363	1552	20	that	that	PRON
ftr-363	1552	21	simply	simply	ADV
ftr-363	1552	22	reporting	report	VERB
ftr-363	1552	23	all	all	DET
ftr-363	1552	24	returns	return	NOUN
ftr-363	1552	25	would	would	AUX
ftr-363	1552	26	not	not	PART
ftr-363	1552	27	create	create	VERB
ftr-363	1552	28	.	.	PUNCT
ftr-363	1553	1	while	while	SCONJ
ftr-363	1553	2	placing	place	VERB
ftr-363	1553	3	a	a	DET
ftr-363	1553	4	limit	limit	NOUN
ftr-363	1553	5	on	on	ADP
ftr-363	1553	6	reporting	reporting	NOUN
ftr-363	1553	7	holds	hold	VERB
ftr-363	1553	8	some	some	DET
ftr-363	1553	9	allure	allure	NOUN
ftr-363	1553	10	because	because	SCONJ
ftr-363	1553	11	it	it	PRON
ftr-363	1553	12	avoids	avoid	VERB
ftr-363	1553	13	dumping	dump	VERB
ftr-363	1553	14	information	information	NOUN
ftr-363	1553	15	into	into	ADP
ftr-363	1553	16	the	the	DET
ftr-363	1553	17	public	public	NOUN
ftr-363	1553	18	with	with	ADP
ftr-363	1553	19	very	very	ADV
ftr-363	1553	20	limited	limited	ADJ
ftr-363	1553	21	benefit	benefit	NOUN
ftr-363	1553	22	,	,	PUNCT
ftr-363	1553	23	the	the	DET
ftr-363	1553	24	simplicity	simplicity	NOUN
ftr-363	1553	25	of	of	ADP
ftr-363	1553	26	a	a	DET
ftr-363	1553	27	policy	policy	NOUN
ftr-363	1553	28	decision	decision	NOUN
ftr-363	1553	29	that	that	PRON
ftr-363	1553	30	requires	require	VERB
ftr-363	1553	31	publication	publication	NOUN
ftr-363	1553	32	of	of	ADP
ftr-363	1553	33	all	all	DET
ftr-363	1553	34	returns	return	NOUN
ftr-363	1553	35	of	of	ADP
ftr-363	1553	36	collected	collect	VERB
ftr-363	1553	37	taxes	taxis	NOUN
ftr-363	1553	38	holds	hold	VERB
ftr-363	1553	39	the	the	DET
ftr-363	1553	40	greater	great	ADJ
ftr-363	1553	41	allure	allure	NOUN
ftr-363	1553	42	.	.	PUNCT
ftr-363	1554	1	for	for	ADP
ftr-363	1554	2	that	that	DET
ftr-363	1554	3	reason	reason	NOUN
ftr-363	1554	4	,	,	PUNCT
ftr-363	1554	5	the	the	DET
ftr-363	1554	6	limited	limited	ADJ
ftr-363	1554	7	publication	publication	NOUN
ftr-363	1554	8	of	of	ADP
ftr-363	1554	9	returns	return	NOUN
ftr-363	1554	10	reporting	report	VERB
ftr-363	1554	11	collected	collect	VERB
ftr-363	1554	12	taxes	taxis	NOUN
ftr-363	1554	13	is	be	AUX
ftr-363	1554	14	not	not	PART
ftr-363	1554	15	recommended	recommend	VERB
ftr-363	1554	16	.	.	PUNCT
ftr-363	1555	1	viii	viii	PROPN
ftr-363	1555	2	.	.	PUNCT
ftr-363	1556	1	conclusion	conclusion	NOUN
ftr-363	1556	2	returns	return	NOUN
ftr-363	1556	3	reporting	report	VERB
ftr-363	1556	4	collected	collect	VERB
ftr-363	1556	5	taxes	taxis	NOUN
ftr-363	1556	6	differ	differ	VERB
ftr-363	1556	7	from	from	ADP
ftr-363	1556	8	other	other	ADJ
ftr-363	1556	9	tax	tax	NOUN
ftr-363	1556	10	returns	return	NOUN
ftr-363	1556	11	both	both	CCONJ
ftr-363	1556	12	in	in	ADP
ftr-363	1556	13	the	the	DET
ftr-363	1556	14	type	type	NOUN
ftr-363	1556	15	of	of	ADP
ftr-363	1556	16	information	information	NOUN
ftr-363	1556	17	they	they	PRON
ftr-363	1556	18	report	report	VERB
ftr-363	1556	19	and	and	CCONJ
ftr-363	1556	20	the	the	DET
ftr-363	1556	21	underlying	underlying	ADJ
ftr-363	1556	22	nature	nature	NOUN
ftr-363	1556	23	of	of	ADP
ftr-363	1556	24	that	that	DET
ftr-363	1556	25	information	information	NOUN
ftr-363	1556	26	.	.	PUNCT
ftr-363	1557	1	disclosing	disclose	VERB
ftr-363	1557	2	these	these	DET
ftr-363	1557	3	returns	return	NOUN
ftr-363	1557	4	is	be	AUX
ftr-363	1557	5	consistent	consistent	ADJ
ftr-363	1557	6	with	with	ADP
ftr-363	1557	7	current	current	ADJ
ftr-363	1557	8	disclosure	disclosure	NOUN
ftr-363	1557	9	policy	policy	NOUN
ftr-363	1557	10	when	when	SCONJ
ftr-363	1557	11	these	these	DET
ftr-363	1557	12	returns	return	NOUN
ftr-363	1557	13	are	be	AUX
ftr-363	1557	14	viewed	view	VERB
ftr-363	1557	15	as	as	ADP
ftr-363	1557	16	similar	similar	ADJ
ftr-363	1557	17	to	to	ADP
ftr-363	1557	18	the	the	DET
ftr-363	1557	19	returns	return	NOUN
ftr-363	1557	20	disclosed	disclose	VERB
ftr-363	1557	21	under	under	ADP
ftr-363	1557	22	section	section	NOUN
ftr-363	1557	23	6104	6104	NUM
ftr-363	1557	24	.	.	PUNCT
ftr-363	1558	1	disclosing	disclose	VERB
ftr-363	1558	2	these	these	DET
ftr-363	1558	3	returns	return	NOUN
ftr-363	1558	4	is	be	AUX
ftr-363	1558	5	consistent	consistent	ADJ
ftr-363	1558	6	with	with	ADP
ftr-363	1558	7	good	good	ADJ
ftr-363	1558	8	collection	collection	NOUN
ftr-363	1558	9	policy	policy	NOUN
ftr-363	1558	10	because	because	SCONJ
ftr-363	1558	11	their	their	PRON
ftr-363	1558	12	disclosure	disclosure	NOUN
ftr-363	1558	13	informs	inform	VERB
ftr-363	1558	14	the	the	DET
ftr-363	1558	15	taxpayer	taxpayer	NOUN
ftr-363	1558	16	of	of	ADP
ftr-363	1558	17	the	the	DET
ftr-363	1558	18	important	important	ADJ
ftr-363	1558	19	and	and	CCONJ
ftr-363	1558	20	different	different	ADJ
ftr-363	1558	21	nature	nature	NOUN
ftr-363	1558	22	of	of	ADP
ftr-363	1558	23	collected	collect	VERB
ftr-363	1558	24	taxes	taxis	NOUN
ftr-363	1558	25	as	as	ADV
ftr-363	1558	26	well	well	ADV
ftr-363	1558	27	as	as	ADP
ftr-363	1558	28	informing	inform	VERB
ftr-363	1558	29	the	the	DET
ftr-363	1558	30	public	public	NOUN
ftr-363	1558	31	of	of	ADP
ftr-363	1558	32	compliance	compliance	NOUN
ftr-363	1558	33	regarding	regard	VERB
ftr-363	1558	34	collected	collect	VERB
ftr-363	1558	35	taxes	taxis	NOUN
ftr-363	1558	36	.	.	PUNCT
ftr-363	1559	1	for	for	ADP
ftr-363	1559	2	these	these	DET
ftr-363	1559	3	reasons	reason	NOUN
ftr-363	1559	4	,	,	PUNCT
ftr-363	1559	5	the	the	DET
ftr-363	1559	6	returns	return	NOUN
ftr-363	1559	7	of	of	ADP
ftr-363	1559	8	collected	collect	VERB
ftr-363	1559	9	taxes	taxis	NOUN
ftr-363	1559	10	should	should	AUX
ftr-363	1559	11	move	move	VERB
ftr-363	1559	12	from	from	ADP
ftr-363	1559	13	the	the	DET
ftr-363	1559	14	restrictive	restrictive	ADJ
ftr-363	1559	15	circumstances	circumstance	NOUN
ftr-363	1559	16	of	of	ADP
ftr-363	1559	17	section	section	NOUN
ftr-363	1559	18	6103	6103	NUM
ftr-363	1559	19	to	to	ADP
ftr-363	1559	20	the	the	DET
ftr-363	1559	21	openness	openness	NOUN
ftr-363	1559	22	of	of	ADP
ftr-363	1559	23	section	section	NOUN
ftr-363	1559	24	6104	6104	NUM
ftr-363	1559	25	.	.	PUNCT
ftr-363	1560	1	832	832	NUM
ftr-363	1560	2	florida	florida	PROPN
ftr-363	1560	3	tax	tax	PROPN
ftr-363	1560	4	review	review	NOUN
ftr-363	1560	5	[	[	X
ftr-363	1560	6	vol	vol	NOUN
ftr-363	1560	7	.	.	PUNCT
ftr-363	1560	8	10:10	10:10	NUM
ftr-363	1560	9	appendix	appendix	VERB
ftr-363	1560	10	a	a	DET
ftr-363	1560	11	states	state	NOUN
ftr-363	1560	12	with	with	ADP
ftr-363	1560	13	shaming	shame	VERB
ftr-363	1560	14	laws	law	NOUN
ftr-363	1560	15	and	and	CCONJ
ftr-363	1560	16	their	their	PRON
ftr-363	1560	17	websites	website	NOUN
ftr-363	1560	18	(	(	PUNCT
ftr-363	1560	19	as	as	ADP
ftr-363	1560	20	of	of	ADP
ftr-363	1560	21	august	august	PROPN
ftr-363	1560	22	,	,	PUNCT
ftr-363	1560	23	2010	2010	NUM
ftr-363	1560	24	)	)	PUNCT
ftr-363	1560	25	alabama	alabama	PROPN
ftr-363	1560	26	ala	ala	PROPN
ftr-363	1560	27	.	.	PUNCT
ftr-363	1560	28	code	code	PROPN
ftr-363	1560	29	§	§	PROPN
ftr-363	1560	30	40	40	NUM
ftr-363	1560	31	-	-	SYM
ftr-363	1560	32	5	5	NUM
ftr-363	1560	33	-	-	SYM
ftr-363	1560	34	23	23	NUM
ftr-363	1560	35	(	(	PUNCT
ftr-363	1560	36	lexisnexis	lexisnexis	NOUN
ftr-363	1560	37	2010	2010	NUM
ftr-363	1560	38	)	)	PUNCT
ftr-363	1560	39	the	the	DET
ftr-363	1560	40	tax	tax	NOUN
ftr-363	1560	41	collector	collector	NOUN
ftr-363	1560	42	must	must	AUX
ftr-363	1560	43	publish	publish	VERB
ftr-363	1560	44	twice	twice	ADV
ftr-363	1560	45	during	during	ADP
ftr-363	1560	46	the	the	DET
ftr-363	1560	47	month	month	NOUN
ftr-363	1560	48	of	of	ADP
ftr-363	1560	49	july	july	PROPN
ftr-363	1560	50	a	a	DET
ftr-363	1560	51	list	list	NOUN
ftr-363	1560	52	of	of	ADP
ftr-363	1560	53	delinquent	delinquent	ADJ
ftr-363	1560	54	taxpayers	taxpayer	NOUN
ftr-363	1560	55	.	.	PUNCT
ftr-363	1561	1	the	the	DET
ftr-363	1561	2	publication	publication	NOUN
ftr-363	1561	3	shall	shall	AUX
ftr-363	1561	4	be	be	AUX
ftr-363	1561	5	made	make	VERB
ftr-363	1561	6	in	in	ADP
ftr-363	1561	7	a	a	DET
ftr-363	1561	8	daily	daily	ADJ
ftr-363	1561	9	newspaper	newspaper	NOUN
ftr-363	1561	10	printed	print	VERB
ftr-363	1561	11	and	and	CCONJ
ftr-363	1561	12	published	publish	VERB
ftr-363	1561	13	in	in	ADP
ftr-363	1561	14	the	the	DET
ftr-363	1561	15	county	county	NOUN
ftr-363	1561	16	in	in	ADP
ftr-363	1561	17	which	which	PRON
ftr-363	1561	18	the	the	DET
ftr-363	1561	19	taxpayer	taxpayer	NOUN
ftr-363	1561	20	lives	live	VERB
ftr-363	1561	21	.	.	PUNCT
ftr-363	1562	1	if	if	SCONJ
ftr-363	1562	2	no	no	DET
ftr-363	1562	3	such	such	ADJ
ftr-363	1562	4	paper	paper	NOUN
ftr-363	1562	5	is	be	AUX
ftr-363	1562	6	published	publish	VERB
ftr-363	1562	7	,	,	PUNCT
ftr-363	1562	8	a	a	DET
ftr-363	1562	9	weekly	weekly	ADJ
ftr-363	1562	10	paper	paper	NOUN
ftr-363	1562	11	will	will	AUX
ftr-363	1562	12	suffice	suffice	VERB
ftr-363	1562	13	.	.	PUNCT
ftr-363	1563	1	if	if	SCONJ
ftr-363	1563	2	there	there	PRON
ftr-363	1563	3	is	be	VERB
ftr-363	1563	4	neither	neither	CCONJ
ftr-363	1563	5	a	a	DET
ftr-363	1563	6	daily	daily	ADJ
ftr-363	1563	7	nor	nor	CCONJ
ftr-363	1563	8	a	a	DET
ftr-363	1563	9	weekly	weekly	ADJ
ftr-363	1563	10	newspaper	newspaper	NOUN
ftr-363	1563	11	of	of	ADP
ftr-363	1563	12	any	any	DET
ftr-363	1563	13	sort	sort	NOUN
ftr-363	1563	14	published	publish	VERB
ftr-363	1563	15	in	in	ADP
ftr-363	1563	16	said	say	VERB
ftr-363	1563	17	county	county	NOUN
ftr-363	1563	18	,	,	PUNCT
ftr-363	1563	19	the	the	DET
ftr-363	1563	20	tax	tax	NOUN
ftr-363	1563	21	collector	collector	NOUN
ftr-363	1563	22	shall	shall	AUX
ftr-363	1563	23	publish	publish	VERB
ftr-363	1563	24	the	the	DET
ftr-363	1563	25	list	list	NOUN
ftr-363	1563	26	in	in	ADP
ftr-363	1563	27	the	the	DET
ftr-363	1563	28	courthouse	courthouse	NOUN
ftr-363	1563	29	and	and	CCONJ
ftr-363	1563	30	in	in	ADP
ftr-363	1563	31	other	other	ADJ
ftr-363	1563	32	conspicuous	conspicuous	ADJ
ftr-363	1563	33	places	place	NOUN
ftr-363	1563	34	in	in	ADP
ftr-363	1563	35	said	say	VERB
ftr-363	1563	36	county	county	NOUN
ftr-363	1563	37	.	.	PUNCT
ftr-363	1564	1	the	the	DET
ftr-363	1564	2	tax	tax	NOUN
ftr-363	1564	3	collector	collector	NOUN
ftr-363	1564	4	must	must	AUX
ftr-363	1564	5	keep	keep	VERB
ftr-363	1564	6	said	say	VERB
ftr-363	1564	7	posting	post	VERB
ftr-363	1564	8	available	available	ADJ
ftr-363	1564	9	for	for	ADP
ftr-363	1564	10	the	the	DET
ftr-363	1564	11	public	public	NOUN
ftr-363	1564	12	during	during	ADP
ftr-363	1564	13	the	the	DET
ftr-363	1564	14	entire	entire	ADJ
ftr-363	1564	15	month	month	NOUN
ftr-363	1564	16	of	of	ADP
ftr-363	1564	17	july	july	PROPN
ftr-363	1564	18	.	.	PUNCT
ftr-363	1565	1	alaska	alaska	PROPN
ftr-363	1565	2	alaska	alaska	PROPN
ftr-363	1565	3	does	do	AUX
ftr-363	1565	4	not	not	PART
ftr-363	1565	5	have	have	VERB
ftr-363	1565	6	a	a	DET
ftr-363	1565	7	shaming	shaming	ADJ
ftr-363	1565	8	statute	statute	NOUN
ftr-363	1565	9	.	.	PUNCT
ftr-363	1566	1	arizona	arizona	PROPN
ftr-363	1566	2	arizona	arizona	PROPN
ftr-363	1566	3	does	do	AUX
ftr-363	1566	4	not	not	PART
ftr-363	1566	5	have	have	VERB
ftr-363	1566	6	a	a	DET
ftr-363	1566	7	shaming	shaming	ADJ
ftr-363	1566	8	statute	statute	NOUN
ftr-363	1566	9	.	.	PUNCT
ftr-363	1567	1	arkansas	arkansas	PROPN
ftr-363	1567	2	ark	ark	PROPN
ftr-363	1567	3	.	.	PROPN
ftr-363	1567	4	code	code	PROPN
ftr-363	1567	5	ann	ann	PROPN
ftr-363	1567	6	.	.	PUNCT
ftr-363	1568	1	§	§	PROPN
ftr-363	1568	2	26	26	NUM
ftr-363	1568	3	-	-	SYM
ftr-363	1568	4	36	36	NUM
ftr-363	1568	5	-	-	SYM
ftr-363	1568	6	203	203	NUM
ftr-363	1568	7	(	(	PUNCT
ftr-363	1568	8	2010	2010	NUM
ftr-363	1568	9	)	)	PUNCT
ftr-363	1568	10	no	no	ADV
ftr-363	1568	11	later	later	ADV
ftr-363	1568	12	than	than	ADP
ftr-363	1568	13	december	december	PROPN
ftr-363	1568	14	1	1	NUM
ftr-363	1568	15	of	of	ADP
ftr-363	1568	16	each	each	DET
ftr-363	1568	17	year	year	NOUN
ftr-363	1568	18	,	,	PUNCT
ftr-363	1568	19	the	the	DET
ftr-363	1568	20	county	county	NOUN
ftr-363	1568	21	tax	tax	NOUN
ftr-363	1568	22	collector	collector	NOUN
ftr-363	1568	23	shall	shall	AUX
ftr-363	1568	24	prepare	prepare	VERB
ftr-363	1568	25	a	a	DET
ftr-363	1568	26	list	list	NOUN
ftr-363	1568	27	of	of	ADP
ftr-363	1568	28	delinquent	delinquent	ADJ
ftr-363	1568	29	personal	personal	ADJ
ftr-363	1568	30	property	property	NOUN
ftr-363	1568	31	taxes	taxis	NOUN
ftr-363	1568	32	and	and	CCONJ
ftr-363	1568	33	deliver	deliver	VERB
ftr-363	1568	34	a	a	DET
ftr-363	1568	35	copy	copy	NOUN
ftr-363	1568	36	of	of	ADP
ftr-363	1568	37	the	the	DET
ftr-363	1568	38	list	list	NOUN
ftr-363	1568	39	to	to	ADP
ftr-363	1568	40	a	a	DET
ftr-363	1568	41	legal	legal	ADJ
ftr-363	1568	42	newspaper	newspaper	NOUN
ftr-363	1568	43	in	in	ADP
ftr-363	1568	44	the	the	DET
ftr-363	1568	45	county	county	NOUN
ftr-363	1568	46	.	.	PUNCT
ftr-363	1569	1	the	the	DET
ftr-363	1569	2	newspaper	newspaper	NOUN
ftr-363	1569	3	shall	shall	AUX
ftr-363	1569	4	publish	publish	VERB
ftr-363	1569	5	the	the	DET
ftr-363	1569	6	list	list	NOUN
ftr-363	1569	7	within	within	ADP
ftr-363	1569	8	seven	seven	NUM
ftr-363	1569	9	days	day	NOUN
ftr-363	1569	10	.	.	PUNCT
ftr-363	1570	1	the	the	DET
ftr-363	1570	2	list	list	NOUN
ftr-363	1570	3	must	must	AUX
ftr-363	1570	4	be	be	AUX
ftr-363	1570	5	in	in	ADP
ftr-363	1570	6	at	at	ADV
ftr-363	1570	7	least	least	ADJ
ftr-363	1570	8	seven	seven	NUM
ftr-363	1570	9	-	-	PUNCT
ftr-363	1570	10	point	point	NOUN
ftr-363	1570	11	font	font	NOUN
ftr-363	1570	12	.	.	PUNCT
ftr-363	1571	1	the	the	DET
ftr-363	1571	2	list	list	NOUN
ftr-363	1571	3	shall	shall	AUX
ftr-363	1571	4	show	show	VERB
ftr-363	1571	5	the	the	DET
ftr-363	1571	6	name	name	NOUN
ftr-363	1571	7	of	of	ADP
ftr-363	1571	8	the	the	DET
ftr-363	1571	9	taxpayer	taxpayer	NOUN
ftr-363	1571	10	,	,	PUNCT
ftr-363	1571	11	the	the	DET
ftr-363	1571	12	taxpayer	taxpayer	NOUN
ftr-363	1571	13	’s	’s	PART
ftr-363	1571	14	school	school	NOUN
ftr-363	1571	15	district	district	NOUN
ftr-363	1571	16	,	,	PUNCT
ftr-363	1571	17	and	and	CCONJ
ftr-363	1571	18	the	the	DET
ftr-363	1571	19	total	total	ADJ
ftr-363	1571	20	amount	amount	NOUN
ftr-363	1571	21	of	of	ADP
ftr-363	1571	22	taxes	taxis	NOUN
ftr-363	1571	23	delinquent	delinquent	ADJ
ftr-363	1571	24	.	.	PUNCT
ftr-363	1572	1	california	california	PROPN
ftr-363	1572	2	cal	cal	PROPN
ftr-363	1572	3	.	.	PUNCT
ftr-363	1573	1	rev	rev	PROPN
ftr-363	1573	2	.	.	PROPN
ftr-363	1573	3	&	&	CCONJ
ftr-363	1573	4	tax	tax	PROPN
ftr-363	1573	5	.	.	PUNCT
ftr-363	1574	1	code	code	PROPN
ftr-363	1574	2	§	§	PROPN
ftr-363	1574	3	19195	19195	NUM
ftr-363	1574	4	(	(	PUNCT
ftr-363	1574	5	deering	deering	PROPN
ftr-363	1574	6	2010	2010	NUM
ftr-363	1574	7	)	)	PUNCT
ftr-363	1574	8	the	the	DET
ftr-363	1574	9	franchise	franchise	PROPN
ftr-363	1574	10	tax	tax	NOUN
ftr-363	1574	11	board	board	NOUN
ftr-363	1574	12	shall	shall	AUX
ftr-363	1574	13	make	make	VERB
ftr-363	1574	14	available	available	ADJ
ftr-363	1574	15	as	as	ADP
ftr-363	1574	16	a	a	DET
ftr-363	1574	17	matter	matter	NOUN
ftr-363	1574	18	of	of	ADP
ftr-363	1574	19	public	public	ADJ
ftr-363	1574	20	record	record	NOUN
ftr-363	1574	21	each	each	DET
ftr-363	1574	22	calendar	calendar	NOUN
ftr-363	1574	23	year	year	NOUN
ftr-363	1574	24	a	a	DET
ftr-363	1574	25	list	list	NOUN
ftr-363	1574	26	of	of	ADP
ftr-363	1574	27	the	the	DET
ftr-363	1574	28	250	250	NUM
ftr-363	1574	29	largest	large	ADJ
ftr-363	1574	30	delinquencies	delinquency	NOUN
ftr-363	1574	31	in	in	ADP
ftr-363	1574	32	excess	excess	NOUN
ftr-363	1574	33	of	of	ADP
ftr-363	1574	34	$	$	SYM
ftr-363	1574	35	100,000	100,000	NUM
ftr-363	1574	36	as	as	ADP
ftr-363	1574	37	of	of	ADP
ftr-363	1574	38	december	december	PROPN
ftr-363	1574	39	31	31	NUM
ftr-363	1574	40	of	of	ADP
ftr-363	1574	41	the	the	DET
ftr-363	1574	42	preceding	precede	VERB
ftr-363	1574	43	year	year	NOUN
ftr-363	1574	44	.	.	PUNCT
ftr-363	1575	1	colorado	colorado	PROPN
ftr-363	1575	2	colo	colo	PROPN
ftr-363	1575	3	.	.	PUNCT
ftr-363	1576	1	rev	rev	PROPN
ftr-363	1576	2	.	.	PROPN
ftr-363	1576	3	stat	stat	PROPN
ftr-363	1576	4	.	.	PUNCT
ftr-363	1577	1	§	§	PROPN
ftr-363	1577	2	24	24	NUM
ftr-363	1577	3	-	-	SYM
ftr-363	1577	4	35	35	NUM
ftr-363	1577	5	-	-	SYM
ftr-363	1577	6	117	117	NUM
ftr-363	1577	7	(	(	PUNCT
ftr-363	1577	8	2010	2010	NUM
ftr-363	1577	9	)	)	PUNCT
ftr-363	1577	10	the	the	DET
ftr-363	1577	11	executive	executive	ADJ
ftr-363	1577	12	director	director	NOUN
ftr-363	1577	13	of	of	ADP
ftr-363	1577	14	the	the	DET
ftr-363	1577	15	department	department	PROPN
ftr-363	1577	16	of	of	ADP
ftr-363	1577	17	revenue	revenue	NOUN
ftr-363	1577	18	shall	shall	AUX
ftr-363	1577	19	annually	annually	ADV
ftr-363	1577	20	disclose	disclose	VERB
ftr-363	1577	21	a	a	DET
ftr-363	1577	22	list	list	NOUN
ftr-363	1577	23	of	of	ADP
ftr-363	1577	24	all	all	DET
ftr-363	1577	25	taxpayers	taxpayer	NOUN
ftr-363	1577	26	delinquent	delinquent	ADJ
ftr-363	1577	27	in	in	ADP
ftr-363	1577	28	the	the	DET
ftr-363	1577	29	payment	payment	NOUN
ftr-363	1577	30	of	of	ADP
ftr-363	1577	31	tax	tax	NOUN
ftr-363	1577	32	liabilities	liability	NOUN
ftr-363	1577	33	collected	collect	VERB
ftr-363	1577	34	by	by	ADP
ftr-363	1577	35	the	the	DET
ftr-363	1577	36	department	department	NOUN
ftr-363	1577	37	.	.	PUNCT
ftr-363	1578	1	the	the	DET
ftr-363	1578	2	list	list	NOUN
ftr-363	1578	3	shall	shall	AUX
ftr-363	1578	4	include	include	VERB
ftr-363	1578	5	only	only	ADV
ftr-363	1578	6	those	those	DET
ftr-363	1578	7	taxpayers	taxpayer	NOUN
ftr-363	1578	8	with	with	ADP
ftr-363	1578	9	total	total	ADJ
ftr-363	1578	10	delinquent	delinquent	ADJ
ftr-363	1578	11	final	final	ADJ
ftr-363	1578	12	liabilities	liability	NOUN
ftr-363	1578	13	for	for	ADP
ftr-363	1578	14	all	all	DET
ftr-363	1578	15	taxes	taxis	NOUN
ftr-363	1578	16	collected	collect	VERB
ftr-363	1578	17	by	by	ADP
ftr-363	1578	18	the	the	DET
ftr-363	1578	19	department	department	NOUN
ftr-363	1578	20	in	in	ADP
ftr-363	1578	21	an	an	DET
ftr-363	1578	22	amount	amount	NOUN
ftr-363	1578	23	2011	2011	NUM
ftr-363	1578	24	]	]	PUNCT
ftr-363	1578	25	transparency	transparency	NOUN
ftr-363	1578	26	in	in	ADP
ftr-363	1578	27	private	private	ADJ
ftr-363	1578	28	collection	collection	NOUN
ftr-363	1578	29	of	of	ADP
ftr-363	1578	30	federal	federal	ADJ
ftr-363	1578	31	taxes	taxis	NOUN
ftr-363	1578	32	833	833	NUM
ftr-363	1578	33	greater	great	ADJ
ftr-363	1578	34	than	than	ADP
ftr-363	1578	35	$	$	SYM
ftr-363	1578	36	20,000	20,000	NUM
ftr-363	1578	37	for	for	ADP
ftr-363	1578	38	a	a	DET
ftr-363	1578	39	period	period	NOUN
ftr-363	1578	40	of	of	ADP
ftr-363	1578	41	six	six	NUM
ftr-363	1578	42	months	month	NOUN
ftr-363	1578	43	from	from	ADP
ftr-363	1578	44	the	the	DET
ftr-363	1578	45	time	time	NOUN
ftr-363	1578	46	that	that	PRON
ftr-363	1578	47	a	a	DET
ftr-363	1578	48	distraint	distraint	NOUN
ftr-363	1578	49	warrant	warrant	NOUN
ftr-363	1578	50	issues	issue	NOUN
ftr-363	1578	51	or	or	CCONJ
ftr-363	1578	52	may	may	AUX
ftr-363	1578	53	issue	issue	VERB
ftr-363	1578	54	.	.	PUNCT
ftr-363	1579	1	the	the	DET
ftr-363	1579	2	list	list	NOUN
ftr-363	1579	3	shall	shall	AUX
ftr-363	1579	4	contain	contain	VERB
ftr-363	1579	5	the	the	DET
ftr-363	1579	6	name	name	NOUN
ftr-363	1579	7	,	,	PUNCT
ftr-363	1579	8	address	address	NOUN
ftr-363	1579	9	,	,	PUNCT
ftr-363	1579	10	types	type	NOUN
ftr-363	1579	11	of	of	ADP
ftr-363	1579	12	taxes	taxis	NOUN
ftr-363	1579	13	,	,	PUNCT
ftr-363	1579	14	month	month	NOUN
ftr-363	1579	15	and	and	CCONJ
ftr-363	1579	16	year	year	NOUN
ftr-363	1579	17	in	in	ADP
ftr-363	1579	18	which	which	PRON
ftr-363	1579	19	each	each	DET
ftr-363	1579	20	tax	tax	NOUN
ftr-363	1579	21	liability	liability	NOUN
ftr-363	1579	22	was	be	AUX
ftr-363	1579	23	assessed	assess	VERB
ftr-363	1579	24	,	,	PUNCT
ftr-363	1579	25	the	the	DET
ftr-363	1579	26	amount	amount	NOUN
ftr-363	1579	27	of	of	ADP
ftr-363	1579	28	each	each	DET
ftr-363	1579	29	tax	tax	NOUN
ftr-363	1579	30	outstanding	outstanding	ADJ
ftr-363	1579	31	of	of	ADP
ftr-363	1579	32	each	each	DET
ftr-363	1579	33	delinquent	delinquent	ADJ
ftr-363	1579	34	taxpayer	taxpayer	NOUN
ftr-363	1579	35	,	,	PUNCT
ftr-363	1579	36	and	and	CCONJ
ftr-363	1579	37	,	,	PUNCT
ftr-363	1579	38	in	in	ADP
ftr-363	1579	39	the	the	DET
ftr-363	1579	40	case	case	NOUN
ftr-363	1579	41	of	of	ADP
ftr-363	1579	42	a	a	DET
ftr-363	1579	43	corporate	corporate	ADJ
ftr-363	1579	44	taxpayer	taxpayer	NOUN
ftr-363	1579	45	,	,	PUNCT
ftr-363	1579	46	the	the	DET
ftr-363	1579	47	name	name	NOUN
ftr-363	1579	48	of	of	ADP
ftr-363	1579	49	the	the	DET
ftr-363	1579	50	current	current	ADJ
ftr-363	1579	51	president	president	NOUN
ftr-363	1579	52	of	of	ADP
ftr-363	1579	53	the	the	DET
ftr-363	1579	54	corporation	corporation	NOUN
ftr-363	1579	55	.	.	PUNCT
ftr-363	1580	1	connecticut	connecticut	PROPN
ftr-363	1580	2	conn	conn	PROPN
ftr-363	1580	3	.	.	PUNCT
ftr-363	1581	1	gen	gen	PROPN
ftr-363	1581	2	.	.	PROPN
ftr-363	1581	3	stat	stat	PROPN
ftr-363	1581	4	.	.	PUNCT
ftr-363	1582	1	§	§	PROPN
ftr-363	1582	2	12	12	NUM
ftr-363	1582	3	-	-	PUNCT
ftr-363	1582	4	7a	7a	NUM
ftr-363	1582	5	(	(	PUNCT
ftr-363	1582	6	2010	2010	NUM
ftr-363	1582	7	)	)	PUNCT
ftr-363	1582	8	the	the	DET
ftr-363	1582	9	commissioner	commissioner	NOUN
ftr-363	1582	10	of	of	ADP
ftr-363	1582	11	revenue	revenue	NOUN
ftr-363	1582	12	services	service	NOUN
ftr-363	1582	13	shall	shall	AUX
ftr-363	1582	14	prepare	prepare	VERB
ftr-363	1582	15	and	and	CCONJ
ftr-363	1582	16	maintain	maintain	VERB
ftr-363	1582	17	a	a	DET
ftr-363	1582	18	list	list	NOUN
ftr-363	1582	19	related	relate	VERB
ftr-363	1582	20	to	to	ADP
ftr-363	1582	21	each	each	DET
ftr-363	1582	22	type	type	NOUN
ftr-363	1582	23	of	of	ADP
ftr-363	1582	24	tax	tax	NOUN
ftr-363	1582	25	levied	levy	VERB
ftr-363	1582	26	by	by	ADP
ftr-363	1582	27	the	the	DET
ftr-363	1582	28	state	state	NOUN
ftr-363	1582	29	,	,	PUNCT
ftr-363	1582	30	containing	contain	VERB
ftr-363	1582	31	the	the	DET
ftr-363	1582	32	name	name	NOUN
ftr-363	1582	33	and	and	CCONJ
ftr-363	1582	34	address	address	NOUN
ftr-363	1582	35	of	of	ADP
ftr-363	1582	36	any	any	DET
ftr-363	1582	37	person	person	NOUN
ftr-363	1582	38	or	or	CCONJ
ftr-363	1582	39	corporation	corporation	NOUN
ftr-363	1582	40	liable	liable	ADJ
ftr-363	1582	41	for	for	ADP
ftr-363	1582	42	payment	payment	NOUN
ftr-363	1582	43	of	of	ADP
ftr-363	1582	44	any	any	DET
ftr-363	1582	45	such	such	ADJ
ftr-363	1582	46	tax	tax	NOUN
ftr-363	1582	47	and	and	CCONJ
ftr-363	1582	48	the	the	DET
ftr-363	1582	49	amount	amount	NOUN
ftr-363	1582	50	thereof	thereof	ADV
ftr-363	1582	51	which	which	DET
ftr-363	1582	52	tax	tax	NOUN
ftr-363	1582	53	is	be	AUX
ftr-363	1582	54	unpaid	unpaid	ADJ
ftr-363	1582	55	and	and	CCONJ
ftr-363	1582	56	a	a	DET
ftr-363	1582	57	period	period	NOUN
ftr-363	1582	58	in	in	ADP
ftr-363	1582	59	excess	excess	NOUN
ftr-363	1582	60	of	of	ADP
ftr-363	1582	61	ninety	ninety	NUM
ftr-363	1582	62	days	day	NOUN
ftr-363	1582	63	has	have	AUX
ftr-363	1582	64	elapsed	elapse	VERB
ftr-363	1582	65	following	follow	VERB
ftr-363	1582	66	the	the	DET
ftr-363	1582	67	date	date	NOUN
ftr-363	1582	68	on	on	ADP
ftr-363	1582	69	which	which	PRON
ftr-363	1582	70	such	such	ADJ
ftr-363	1582	71	tax	tax	NOUN
ftr-363	1582	72	was	be	AUX
ftr-363	1582	73	due	due	ADJ
ftr-363	1582	74	.	.	PUNCT
ftr-363	1583	1	such	such	ADJ
ftr-363	1583	2	lists	list	NOUN
ftr-363	1583	3	shall	shall	AUX
ftr-363	1583	4	be	be	AUX
ftr-363	1583	5	available	available	ADJ
ftr-363	1583	6	to	to	ADP
ftr-363	1583	7	the	the	DET
ftr-363	1583	8	public	public	NOUN
ftr-363	1583	9	for	for	ADP
ftr-363	1583	10	inspection	inspection	NOUN
ftr-363	1583	11	by	by	ADP
ftr-363	1583	12	any	any	DET
ftr-363	1583	13	person	person	NOUN
ftr-363	1583	14	.	.	PUNCT
ftr-363	1584	1	delaware	delaware	PROPN
ftr-363	1584	2	del	del	PROPN
ftr-363	1584	3	.	.	PROPN
ftr-363	1584	4	code	code	PROPN
ftr-363	1584	5	ann	ann	PROPN
ftr-363	1584	6	.	.	PUNCT
ftr-363	1585	1	tit	tit	PROPN
ftr-363	1585	2	.	.	PROPN
ftr-363	1586	1	30	30	NUM
ftr-363	1586	2	,	,	PUNCT
ftr-363	1586	3	§	§	PROPN
ftr-363	1586	4	359(b	359(b	PROPN
ftr-363	1586	5	)	)	PUNCT
ftr-363	1586	6	(	(	PUNCT
ftr-363	1587	1	2010	2010	NUM
ftr-363	1587	2	)	)	PUNCT
ftr-363	1587	3	the	the	DET
ftr-363	1587	4	secretary	secretary	NOUN
ftr-363	1587	5	of	of	ADP
ftr-363	1587	6	finance	finance	NOUN
ftr-363	1587	7	shall	shall	AUX
ftr-363	1587	8	prepare	prepare	VERB
ftr-363	1587	9	,	,	PUNCT
ftr-363	1587	10	maintain	maintain	VERB
ftr-363	1587	11	,	,	PUNCT
ftr-363	1587	12	and	and	CCONJ
ftr-363	1587	13	publish	publish	VERB
ftr-363	1587	14	on	on	ADP
ftr-363	1587	15	the	the	DET
ftr-363	1587	16	division	division	NOUN
ftr-363	1587	17	of	of	ADP
ftr-363	1587	18	revenue	revenue	NOUN
ftr-363	1587	19	internet	internet	NOUN
ftr-363	1587	20	website	website	NOUN
ftr-363	1587	21	,	,	PUNCT
ftr-363	1587	22	two	two	NUM
ftr-363	1587	23	lists	list	NOUN
ftr-363	1587	24	of	of	ADP
ftr-363	1587	25	taxpayers	taxpayer	NOUN
ftr-363	1587	26	owing	owe	VERB
ftr-363	1587	27	unpaid	unpaid	ADJ
ftr-363	1587	28	tax	tax	NOUN
ftr-363	1587	29	and	and	CCONJ
ftr-363	1587	30	additions	addition	NOUN
ftr-363	1587	31	to	to	PART
ftr-363	1587	32	tax	tax	NOUN
ftr-363	1587	33	finally	finally	ADV
ftr-363	1587	34	determined	determine	VERB
ftr-363	1587	35	to	to	PART
ftr-363	1587	36	be	be	AUX
ftr-363	1587	37	due	due	ADJ
ftr-363	1587	38	under	under	ADP
ftr-363	1587	39	title	title	NOUN
ftr-363	1587	40	30	30	NUM
ftr-363	1587	41	for	for	ADP
ftr-363	1587	42	personal	personal	ADJ
ftr-363	1587	43	income	income	NOUN
ftr-363	1587	44	tax	tax	NOUN
ftr-363	1587	45	and	and	CCONJ
ftr-363	1587	46	business	business	NOUN
ftr-363	1587	47	taxes	taxis	NOUN
ftr-363	1587	48	administered	administer	VERB
ftr-363	1587	49	by	by	ADP
ftr-363	1587	50	the	the	DET
ftr-363	1587	51	department	department	PROPN
ftr-363	1587	52	of	of	ADP
ftr-363	1587	53	finance	finance	NOUN
ftr-363	1587	54	.	.	PUNCT
ftr-363	1588	1	each	each	DET
ftr-363	1588	2	list	list	NOUN
ftr-363	1588	3	shall	shall	AUX
ftr-363	1588	4	consist	consist	VERB
ftr-363	1588	5	of	of	ADP
ftr-363	1588	6	the	the	DET
ftr-363	1588	7	100	100	NUM
ftr-363	1588	8	taxpayers	taxpayer	NOUN
ftr-363	1588	9	owing	owe	VERB
ftr-363	1588	10	to	to	ADP
ftr-363	1588	11	delaware	delaware	PROPN
ftr-363	1588	12	the	the	DET
ftr-363	1588	13	greatest	great	ADJ
ftr-363	1588	14	amount	amount	NOUN
ftr-363	1588	15	of	of	ADP
ftr-363	1588	16	unpaid	unpaid	ADJ
ftr-363	1588	17	tax	tax	NOUN
ftr-363	1588	18	and	and	CCONJ
ftr-363	1588	19	shall	shall	AUX
ftr-363	1588	20	contain	contain	VERB
ftr-363	1588	21	the	the	DET
ftr-363	1588	22	name	name	NOUN
ftr-363	1588	23	and	and	CCONJ
ftr-363	1588	24	address	address	NOUN
ftr-363	1588	25	of	of	ADP
ftr-363	1588	26	each	each	DET
ftr-363	1588	27	such	such	ADJ
ftr-363	1588	28	taxpayer	taxpayer	NOUN
ftr-363	1588	29	,	,	PUNCT
ftr-363	1588	30	the	the	DET
ftr-363	1588	31	total	total	ADJ
ftr-363	1588	32	type	type	NOUN
ftr-363	1588	33	and	and	CCONJ
ftr-363	1588	34	amount	amount	NOUN
ftr-363	1588	35	of	of	ADP
ftr-363	1588	36	tax	tax	NOUN
ftr-363	1588	37	and	and	CCONJ
ftr-363	1588	38	additions	addition	NOUN
ftr-363	1588	39	to	to	PART
ftr-363	1588	40	tax	tax	VERB
ftr-363	1588	41	due	due	ADJ
ftr-363	1588	42	and	and	CCONJ
ftr-363	1588	43	the	the	DET
ftr-363	1588	44	date	date	NOUN
ftr-363	1588	45	the	the	DET
ftr-363	1588	46	amount	amount	NOUN
ftr-363	1588	47	was	be	AUX
ftr-363	1588	48	finally	finally	ADV
ftr-363	1588	49	determined	determined	ADJ
ftr-363	1588	50	to	to	PART
ftr-363	1588	51	be	be	AUX
ftr-363	1588	52	due	due	ADJ
ftr-363	1588	53	.	.	PUNCT
ftr-363	1589	1	in	in	ADP
ftr-363	1589	2	the	the	DET
ftr-363	1589	3	case	case	NOUN
ftr-363	1589	4	of	of	ADP
ftr-363	1589	5	entities	entity	NOUN
ftr-363	1589	6	other	other	ADJ
ftr-363	1589	7	than	than	ADP
ftr-363	1589	8	natural	natural	ADJ
ftr-363	1589	9	persons	person	NOUN
ftr-363	1589	10	,	,	PUNCT
ftr-363	1589	11	the	the	DET
ftr-363	1589	12	list	list	NOUN
ftr-363	1589	13	may	may	AUX
ftr-363	1589	14	also	also	ADV
ftr-363	1589	15	name	name	VERB
ftr-363	1589	16	any	any	DET
ftr-363	1589	17	persons	person	NOUN
ftr-363	1589	18	who	who	PRON
ftr-363	1589	19	were	be	AUX
ftr-363	1589	20	at	at	ADV
ftr-363	1589	21	least	least	ADJ
ftr-363	1589	22	25	25	NUM
ftr-363	1589	23	%	%	NOUN
ftr-363	1589	24	owners	owner	NOUN
ftr-363	1589	25	or	or	CCONJ
ftr-363	1589	26	beneficial	beneficial	ADJ
ftr-363	1589	27	owners	owner	NOUN
ftr-363	1589	28	or	or	CCONJ
ftr-363	1589	29	who	who	PRON
ftr-363	1589	30	were	be	AUX
ftr-363	1589	31	responsible	responsible	ADJ
ftr-363	1589	32	officers	officer	NOUN
ftr-363	1589	33	of	of	ADP
ftr-363	1589	34	such	such	ADJ
ftr-363	1589	35	entity	entity	NOUN
ftr-363	1589	36	at	at	ADP
ftr-363	1589	37	or	or	CCONJ
ftr-363	1589	38	after	after	ADP
ftr-363	1589	39	the	the	DET
ftr-363	1589	40	time	time	NOUN
ftr-363	1589	41	the	the	DET
ftr-363	1589	42	liability	liability	NOUN
ftr-363	1589	43	was	be	AUX
ftr-363	1589	44	created	create	VERB
ftr-363	1589	45	.	.	PUNCT
ftr-363	1590	1	district	district	NOUN
ftr-363	1590	2	of	of	ADP
ftr-363	1590	3	columbia	columbia	PROPN
ftr-363	1590	4	district	district	PROPN
ftr-363	1590	5	of	of	ADP
ftr-363	1590	6	columbia	columbia	PROPN
ftr-363	1590	7	office	office	PROPN
ftr-363	1590	8	of	of	ADP
ftr-363	1590	9	tax	tax	NOUN
ftr-363	1590	10	and	and	CCONJ
ftr-363	1590	11	revenue	revenue	NOUN
ftr-363	1590	12	,	,	PUNCT
ftr-363	1590	13	delinquent	delinquent	ADJ
ftr-363	1590	14	taxpayers	taxpayer	NOUN
ftr-363	1590	15	,	,	PUNCT
ftr-363	1590	16	http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,593715	http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,593715	NOUN
ftr-363	1590	17	,	,	PUNCT
ftr-363	1590	18	otrnav_gid,1679,otrnav,|33288|.asp	otrnav_gid,1679,otrnav,|33288|.asp	NOUN
ftr-363	1590	19	(	(	PUNCT
ftr-363	1590	20	last	last	ADJ
ftr-363	1590	21	visited	visit	VERB
ftr-363	1590	22	aug	aug	PROPN
ftr-363	1590	23	.	.	PROPN
ftr-363	1590	24	9	9	NUM
ftr-363	1590	25	,	,	PUNCT
ftr-363	1590	26	2010	2010	NUM
ftr-363	1590	27	)	)	PUNCT
ftr-363	1590	28	.	.	PUNCT
ftr-363	1591	1	834	834	NUM
ftr-363	1591	2	florida	florida	PROPN
ftr-363	1591	3	tax	tax	NOUN
ftr-363	1591	4	review	review	NOUN
ftr-363	1591	5	[	[	X
ftr-363	1591	6	vol	vol	NOUN
ftr-363	1591	7	.	.	PUNCT
ftr-363	1591	8	10:10	10:10	NUM
ftr-363	1591	9	the	the	DET
ftr-363	1591	10	district	district	NOUN
ftr-363	1591	11	of	of	ADP
ftr-363	1591	12	columbia	columbia	PROPN
ftr-363	1591	13	publishes	publish	VERB
ftr-363	1591	14	a	a	DET
ftr-363	1591	15	list	list	NOUN
ftr-363	1591	16	of	of	ADP
ftr-363	1591	17	its	its	PRON
ftr-363	1591	18	delinquent	delinquent	ADJ
ftr-363	1591	19	taxpayers	taxpayer	NOUN
ftr-363	1591	20	as	as	ADP
ftr-363	1591	21	part	part	NOUN
ftr-363	1591	22	of	of	ADP
ftr-363	1591	23	an	an	DET
ftr-363	1591	24	overall	overall	ADJ
ftr-363	1591	25	program	program	NOUN
ftr-363	1591	26	to	to	PART
ftr-363	1591	27	encourage	encourage	VERB
ftr-363	1591	28	voluntary	voluntary	ADJ
ftr-363	1591	29	compliance	compliance	NOUN
ftr-363	1591	30	with	with	ADP
ftr-363	1591	31	the	the	DET
ftr-363	1591	32	district	district	NOUN
ftr-363	1591	33	’s	’s	PART
ftr-363	1591	34	tax	tax	NOUN
ftr-363	1591	35	laws	law	NOUN
ftr-363	1591	36	.	.	PUNCT
ftr-363	1592	1	the	the	DET
ftr-363	1592	2	list	list	NOUN
ftr-363	1592	3	contains	contain	VERB
ftr-363	1592	4	the	the	DET
ftr-363	1592	5	taxpayer	taxpayer	NOUN
ftr-363	1592	6	's	's	PART
ftr-363	1592	7	name	name	NOUN
ftr-363	1592	8	,	,	PUNCT
ftr-363	1592	9	address	address	NOUN
ftr-363	1592	10	,	,	PUNCT
ftr-363	1592	11	and	and	CCONJ
ftr-363	1592	12	amount	amount	NOUN
ftr-363	1592	13	owed	owe	VERB
ftr-363	1592	14	.	.	PUNCT
ftr-363	1593	1	in	in	ADP
ftr-363	1593	2	the	the	DET
ftr-363	1593	3	case	case	NOUN
ftr-363	1593	4	of	of	ADP
ftr-363	1593	5	a	a	DET
ftr-363	1593	6	business	business	NOUN
ftr-363	1593	7	,	,	PUNCT
ftr-363	1593	8	the	the	DET
ftr-363	1593	9	responsible	responsible	ADJ
ftr-363	1593	10	officer	officer	NOUN
ftr-363	1593	11	and	and	CCONJ
ftr-363	1593	12	his	his	PRON
ftr-363	1593	13	/	/	SYM
ftr-363	1593	14	her	her	PRON
ftr-363	1593	15	address	address	NOUN
ftr-363	1593	16	is	be	AUX
ftr-363	1593	17	listed	list	VERB
ftr-363	1593	18	.	.	PUNCT
ftr-363	1594	1	florida	florida	PROPN
ftr-363	1594	2	florida	florida	PROPN
ftr-363	1594	3	does	do	AUX
ftr-363	1594	4	not	not	PART
ftr-363	1594	5	have	have	VERB
ftr-363	1594	6	a	a	DET
ftr-363	1594	7	shaming	shaming	ADJ
ftr-363	1594	8	statute	statute	NOUN
ftr-363	1594	9	.	.	PUNCT
ftr-363	1595	1	georgia	georgia	PROPN
ftr-363	1595	2	ga	ga	PROPN
ftr-363	1595	3	.	.	PROPN
ftr-363	1595	4	code	code	PROPN
ftr-363	1595	5	ann	ann	PROPN
ftr-363	1595	6	.	.	PUNCT
ftr-363	1596	1	§	§	PROPN
ftr-363	1596	2	48	48	NUM
ftr-363	1596	3	-	-	SYM
ftr-363	1596	4	3	3	NUM
ftr-363	1596	5	-	-	SYM
ftr-363	1596	6	29	29	NUM
ftr-363	1596	7	(	(	PUNCT
ftr-363	1596	8	2010	2010	NUM
ftr-363	1596	9	)	)	PUNCT
ftr-363	1596	10	the	the	DET
ftr-363	1596	11	commissioner	commissioner	NOUN
ftr-363	1596	12	may	may	AUX
ftr-363	1596	13	publish	publish	VERB
ftr-363	1596	14	in	in	ADP
ftr-363	1596	15	the	the	DET
ftr-363	1596	16	media	medium	NOUN
ftr-363	1596	17	or	or	CCONJ
ftr-363	1596	18	on	on	ADP
ftr-363	1596	19	the	the	DET
ftr-363	1596	20	internet	internet	NOUN
ftr-363	1596	21	for	for	ADP
ftr-363	1596	22	public	public	ADJ
ftr-363	1596	23	access	access	NOUN
ftr-363	1596	24	any	any	PRON
ftr-363	1596	25	or	or	CCONJ
ftr-363	1596	26	all	all	DET
ftr-363	1596	27	information	information	NOUN
ftr-363	1596	28	with	with	ADP
ftr-363	1596	29	respect	respect	NOUN
ftr-363	1596	30	to	to	ADP
ftr-363	1596	31	executions	execution	NOUN
ftr-363	1596	32	issued	issue	VERB
ftr-363	1596	33	for	for	ADP
ftr-363	1596	34	the	the	DET
ftr-363	1596	35	collection	collection	NOUN
ftr-363	1596	36	of	of	ADP
ftr-363	1596	37	any	any	DET
ftr-363	1596	38	tax	tax	NOUN
ftr-363	1596	39	,	,	PUNCT
ftr-363	1596	40	fee	fee	NOUN
ftr-363	1596	41	,	,	PUNCT
ftr-363	1596	42	license	license	NOUN
ftr-363	1596	43	,	,	PUNCT
ftr-363	1596	44	penalty	penalty	NOUN
ftr-363	1596	45	,	,	PUNCT
ftr-363	1596	46	interest	interest	NOUN
ftr-363	1596	47	,	,	PUNCT
ftr-363	1596	48	or	or	CCONJ
ftr-363	1596	49	collection	collection	NOUN
ftr-363	1596	50	costs	cost	NOUN
ftr-363	1596	51	due	due	ADJ
ftr-363	1596	52	the	the	DET
ftr-363	1596	53	state	state	NOUN
ftr-363	1596	54	which	which	PRON
ftr-363	1596	55	are	be	AUX
ftr-363	1596	56	recorded	record	VERB
ftr-363	1596	57	on	on	ADP
ftr-363	1596	58	the	the	DET
ftr-363	1596	59	public	public	ADJ
ftr-363	1596	60	records	record	NOUN
ftr-363	1596	61	of	of	ADP
ftr-363	1596	62	any	any	DET
ftr-363	1596	63	county	county	NOUN
ftr-363	1596	64	.	.	PUNCT
ftr-363	1597	1	hawaii	hawaii	PROPN
ftr-363	1597	2	haw	haw	PROPN
ftr-363	1597	3	.	.	PUNCT
ftr-363	1597	4	rev	rev	PROPN
ftr-363	1597	5	.	.	PROPN
ftr-363	1597	6	stat	stat	PROPN
ftr-363	1597	7	.	.	PUNCT
ftr-363	1598	1	ann	ann	PROPN
ftr-363	1598	2	.	.	PUNCT
ftr-363	1599	1	§	§	PROPN
ftr-363	1599	2	231	231	NUM
ftr-363	1599	3	-	-	SYM
ftr-363	1599	4	32	32	NUM
ftr-363	1599	5	(	(	PUNCT
ftr-363	1599	6	lexisnexis	lexisnexis	NOUN
ftr-363	1599	7	2010	2010	NUM
ftr-363	1599	8	)	)	PUNCT
ftr-363	1599	9	hawaii	hawaii	PROPN
ftr-363	1599	10	department	department	PROPN
ftr-363	1599	11	of	of	ADP
ftr-363	1599	12	taxation	taxation	NOUN
ftr-363	1599	13	,	,	PUNCT
ftr-363	1599	14	list	list	NOUN
ftr-363	1599	15	of	of	ADP
ftr-363	1599	16	delinquent	delinquent	ADJ
ftr-363	1599	17	taxpayers	taxpayer	NOUN
ftr-363	1599	18	with	with	ADP
ftr-363	1599	19	large	large	ADJ
ftr-363	1599	20	balances	balance	NOUN
ftr-363	1599	21	,	,	PUNCT
ftr-363	1599	22	http://www6.hawaii.gov/tax/a2_b2_2delinq.htm	http://www6.hawaii.gov/tax/a2_b2_2delinq.htm	PROPN
ftr-363	1599	23	(	(	PUNCT
ftr-363	1599	24	last	last	ADV
ftr-363	1599	25	visited	visit	VERB
ftr-363	1599	26	aug	aug	PROPN
ftr-363	1599	27	.	.	PROPN
ftr-363	1599	28	9	9	NUM
ftr-363	1599	29	,	,	PUNCT
ftr-363	1599	30	2010	2010	NUM
ftr-363	1599	31	)	)	PUNCT
ftr-363	1599	32	.	.	PUNCT
ftr-363	1600	1	the	the	DET
ftr-363	1600	2	department	department	PROPN
ftr-363	1600	3	of	of	ADP
ftr-363	1600	4	taxation	taxation	NOUN
ftr-363	1600	5	shall	shall	AUX
ftr-363	1600	6	prepare	prepare	VERB
ftr-363	1600	7	and	and	CCONJ
ftr-363	1600	8	maintain	maintain	VERB
ftr-363	1600	9	,	,	PUNCT
ftr-363	1600	10	open	open	ADJ
ftr-363	1600	11	to	to	ADP
ftr-363	1600	12	public	public	ADJ
ftr-363	1600	13	inspection	inspection	NOUN
ftr-363	1600	14	,	,	PUNCT
ftr-363	1600	15	a	a	DET
ftr-363	1600	16	complete	complete	ADJ
ftr-363	1600	17	record	record	NOUN
ftr-363	1600	18	of	of	ADP
ftr-363	1600	19	the	the	DET
ftr-363	1600	20	amounts	amount	NOUN
ftr-363	1600	21	of	of	ADP
ftr-363	1600	22	taxes	taxis	NOUN
ftr-363	1600	23	assessed	assess	VERB
ftr-363	1600	24	in	in	ADP
ftr-363	1600	25	each	each	DET
ftr-363	1600	26	district	district	NOUN
ftr-363	1600	27	that	that	PRON
ftr-363	1600	28	have	have	AUX
ftr-363	1600	29	become	become	VERB
ftr-363	1600	30	delinquent	delinquent	ADJ
ftr-363	1600	31	with	with	ADP
ftr-363	1600	32	the	the	DET
ftr-363	1600	33	name	name	NOUN
ftr-363	1600	34	of	of	ADP
ftr-363	1600	35	the	the	DET
ftr-363	1600	36	delinquent	delinquent	ADJ
ftr-363	1600	37	taxpayer	taxpayer	NOUN
ftr-363	1600	38	in	in	ADP
ftr-363	1600	39	each	each	DET
ftr-363	1600	40	case	case	NOUN
ftr-363	1600	41	.	.	PUNCT
ftr-363	1601	1	this	this	DET
ftr-363	1601	2	list	list	NOUN
ftr-363	1601	3	may	may	AUX
ftr-363	1601	4	be	be	AUX
ftr-363	1601	5	published	publish	VERB
ftr-363	1601	6	on	on	ADP
ftr-363	1601	7	the	the	DET
ftr-363	1601	8	internet	internet	NOUN
ftr-363	1601	9	after	after	SCONJ
ftr-363	1601	10	taxpayers	taxpayer	NOUN
ftr-363	1601	11	have	have	AUX
ftr-363	1601	12	had	have	VERB
ftr-363	1601	13	a	a	DET
ftr-363	1601	14	final	final	ADJ
ftr-363	1601	15	opportunity	opportunity	NOUN
ftr-363	1601	16	to	to	PART
ftr-363	1601	17	settle	settle	VERB
ftr-363	1601	18	their	their	PRON
ftr-363	1601	19	debt	debt	NOUN
ftr-363	1601	20	.	.	PUNCT
ftr-363	1602	1	idaho	idaho	PROPN
ftr-363	1602	2	idaho	idaho	PROPN
ftr-363	1602	3	does	do	AUX
ftr-363	1602	4	not	not	PART
ftr-363	1602	5	have	have	VERB
ftr-363	1602	6	a	a	DET
ftr-363	1602	7	shaming	shaming	ADJ
ftr-363	1602	8	statute	statute	NOUN
ftr-363	1602	9	.	.	PUNCT
ftr-363	1603	1	illinois	illinois	PROPN
ftr-363	1603	2	20	20	NUM
ftr-363	1603	3	ill	ill	PROPN
ftr-363	1603	4	.	.	PUNCT
ftr-363	1604	1	comp	comp	PROPN
ftr-363	1604	2	.	.	PUNCT
ftr-363	1605	1	stat	stat	PROPN
ftr-363	1605	2	.	.	PUNCT
ftr-363	1606	1	ann	ann	PROPN
ftr-363	1606	2	.	.	PUNCT
ftr-363	1607	1	2505/2505	2505/2505	NUM
ftr-363	1607	2	-	-	SYM
ftr-363	1607	3	425	425	NUM
ftr-363	1607	4	(	(	PUNCT
ftr-363	1607	5	lexisnexis	lexisnexis	NOUN
ftr-363	1607	6	2010	2010	NUM
ftr-363	1607	7	)	)	PUNCT
ftr-363	1607	8	state	state	NOUN
ftr-363	1607	9	of	of	ADP
ftr-363	1607	10	illinois	illinois	PROPN
ftr-363	1607	11	department	department	PROPN
ftr-363	1607	12	of	of	ADP
ftr-363	1607	13	revenue	revenue	NOUN
ftr-363	1607	14	public	public	ADJ
ftr-363	1607	15	list	list	NOUN
ftr-363	1607	16	of	of	ADP
ftr-363	1607	17	delinquent	delinquent	ADJ
ftr-363	1607	18	taxpayers	taxpayer	NOUN
ftr-363	1607	19	,	,	PUNCT
ftr-363	1607	20	http://www.revenue.state.il.us/aboutidor/delinquent	http://www.revenue.state.il.us/aboutidor/delinquent	NOUN
ftr-363	1607	21	list.html	list.html	NOUN
ftr-363	1607	22	(	(	PUNCT
ftr-363	1607	23	last	last	ADV
ftr-363	1607	24	visited	visit	VERB
ftr-363	1607	25	aug	aug	PROPN
ftr-363	1607	26	.	.	PROPN
ftr-363	1607	27	9	9	NUM
ftr-363	1607	28	,	,	PUNCT
ftr-363	1607	29	2010	2010	NUM
ftr-363	1607	30	)	)	PUNCT
ftr-363	1607	31	.	.	PUNCT
ftr-363	1608	1	the	the	DET
ftr-363	1608	2	director	director	NOUN
ftr-363	1608	3	may	may	AUX
ftr-363	1608	4	annually	annually	ADV
ftr-363	1608	5	disclose	disclose	VERB
ftr-363	1608	6	a	a	DET
ftr-363	1608	7	list	list	NOUN
ftr-363	1608	8	of	of	ADP
ftr-363	1608	9	all	all	DET
ftr-363	1608	10	taxpayers	taxpayer	NOUN
ftr-363	1608	11	that	that	PRON
ftr-363	1608	12	are	be	AUX
ftr-363	1608	13	delinquent	delinquent	ADJ
ftr-363	1608	14	in	in	ADP
ftr-363	1608	15	the	the	DET
ftr-363	1608	16	payment	payment	NOUN
ftr-363	1608	17	of	of	ADP
ftr-363	1608	18	tax	tax	NOUN
ftr-363	1608	19	liabilities	liability	NOUN
ftr-363	1608	20	collected	collect	VERB
ftr-363	1608	21	by	by	ADP
ftr-363	1608	22	the	the	DET
ftr-363	1608	23	department	department	NOUN
ftr-363	1608	24	.	.	PUNCT
ftr-363	1609	1	the	the	DET
ftr-363	1609	2	list	list	NOUN
ftr-363	1609	3	shall	shall	AUX
ftr-363	1609	4	include	include	VERB
ftr-363	1609	5	only	only	ADV
ftr-363	1609	6	those	those	DET
ftr-363	1609	7	taxpayers	taxpayer	NOUN
ftr-363	1609	8	with	with	ADP
ftr-363	1609	9	total	total	ADJ
ftr-363	1609	10	final	final	ADJ
ftr-363	1609	11	liabilities	liability	NOUN
ftr-363	1609	12	for	for	ADP
ftr-363	1609	13	all	all	DET
ftr-363	1609	14	taxes	taxis	NOUN
ftr-363	1609	15	collected	collect	VERB
ftr-363	1609	16	by	by	ADP
ftr-363	1609	17	the	the	DET
ftr-363	1609	18	department	department	NOUN
ftr-363	1609	19	2011	2011	NUM
ftr-363	1609	20	]	]	PUNCT
ftr-363	1609	21	transparency	transparency	NOUN
ftr-363	1609	22	in	in	ADP
ftr-363	1609	23	private	private	ADJ
ftr-363	1609	24	collection	collection	NOUN
ftr-363	1609	25	of	of	ADP
ftr-363	1609	26	federal	federal	ADJ
ftr-363	1609	27	taxes	taxis	NOUN
ftr-363	1609	28	835	835	NUM
ftr-363	1609	29	in	in	ADP
ftr-363	1609	30	an	an	DET
ftr-363	1609	31	amount	amount	NOUN
ftr-363	1609	32	greater	great	ADJ
ftr-363	1609	33	than	than	ADP
ftr-363	1609	34	$	$	SYM
ftr-363	1609	35	1,000	1,000	NUM
ftr-363	1609	36	for	for	ADP
ftr-363	1609	37	a	a	DET
ftr-363	1609	38	period	period	NOUN
ftr-363	1609	39	of	of	ADP
ftr-363	1609	40	six	six	NUM
ftr-363	1609	41	months	month	NOUN
ftr-363	1609	42	from	from	ADP
ftr-363	1609	43	the	the	DET
ftr-363	1609	44	time	time	NOUN
ftr-363	1609	45	that	that	PRON
ftr-363	1609	46	the	the	DET
ftr-363	1609	47	taxes	taxis	NOUN
ftr-363	1609	48	were	be	AUX
ftr-363	1609	49	assessed	assess	VERB
ftr-363	1609	50	.	.	PUNCT
ftr-363	1610	1	the	the	DET
ftr-363	1610	2	list	list	NOUN
ftr-363	1610	3	shall	shall	AUX
ftr-363	1610	4	contain	contain	VERB
ftr-363	1610	5	the	the	DET
ftr-363	1610	6	name	name	NOUN
ftr-363	1610	7	,	,	PUNCT
ftr-363	1610	8	address	address	NOUN
ftr-363	1610	9	,	,	PUNCT
ftr-363	1610	10	types	type	NOUN
ftr-363	1610	11	of	of	ADP
ftr-363	1610	12	taxes	taxis	NOUN
ftr-363	1610	13	,	,	PUNCT
ftr-363	1610	14	month	month	NOUN
ftr-363	1610	15	and	and	CCONJ
ftr-363	1610	16	year	year	NOUN
ftr-363	1610	17	in	in	ADP
ftr-363	1610	18	which	which	PRON
ftr-363	1610	19	each	each	DET
ftr-363	1610	20	tax	tax	NOUN
ftr-363	1610	21	liability	liability	NOUN
ftr-363	1610	22	was	be	AUX
ftr-363	1610	23	assessed	assess	VERB
ftr-363	1610	24	,	,	PUNCT
ftr-363	1610	25	the	the	DET
ftr-363	1610	26	amount	amount	NOUN
ftr-363	1610	27	of	of	ADP
ftr-363	1610	28	each	each	DET
ftr-363	1610	29	tax	tax	NOUN
ftr-363	1610	30	outstanding	outstanding	ADJ
ftr-363	1610	31	of	of	ADP
ftr-363	1610	32	each	each	DET
ftr-363	1610	33	delinquent	delinquent	ADJ
ftr-363	1610	34	taxpayer	taxpayer	NOUN
ftr-363	1610	35	,	,	PUNCT
ftr-363	1610	36	and	and	CCONJ
ftr-363	1610	37	,	,	PUNCT
ftr-363	1610	38	in	in	ADP
ftr-363	1610	39	the	the	DET
ftr-363	1610	40	case	case	NOUN
ftr-363	1610	41	of	of	ADP
ftr-363	1610	42	a	a	DET
ftr-363	1610	43	corporate	corporate	ADJ
ftr-363	1610	44	taxpayer	taxpayer	NOUN
ftr-363	1610	45	,	,	PUNCT
ftr-363	1610	46	the	the	DET
ftr-363	1610	47	name	name	NOUN
ftr-363	1610	48	of	of	ADP
ftr-363	1610	49	the	the	DET
ftr-363	1610	50	current	current	ADJ
ftr-363	1610	51	president	president	NOUN
ftr-363	1610	52	.	.	PUNCT
ftr-363	1611	1	illinois	illinois	PROPN
ftr-363	1611	2	is	be	AUX
ftr-363	1611	3	in	in	ADP
ftr-363	1611	4	the	the	DET
ftr-363	1611	5	process	process	NOUN
ftr-363	1611	6	of	of	ADP
ftr-363	1611	7	creating	create	VERB
ftr-363	1611	8	a	a	DET
ftr-363	1611	9	website	website	NOUN
ftr-363	1611	10	for	for	ADP
ftr-363	1611	11	publication	publication	NOUN
ftr-363	1611	12	of	of	ADP
ftr-363	1611	13	this	this	DET
ftr-363	1611	14	list	list	NOUN
ftr-363	1611	15	.	.	PUNCT
ftr-363	1612	1	indiana	indiana	PROPN
ftr-363	1612	2	ind	ind	PROPN
ftr-363	1612	3	.	.	PUNCT
ftr-363	1613	1	code	code	PROPN
ftr-363	1613	2	ann	ann	PROPN
ftr-363	1613	3	.	.	PUNCT
ftr-363	1614	1	§	§	PROPN
ftr-363	1614	2	6	6	NUM
ftr-363	1614	3	-	-	SYM
ftr-363	1614	4	8.1	8.1	NUM
ftr-363	1614	5	-	-	PUNCT
ftr-363	1614	6	3	3	NUM
ftr-363	1614	7	-	-	SYM
ftr-363	1614	8	16	16	NUM
ftr-363	1614	9	(	(	PUNCT
ftr-363	1614	10	lexisnexis	lexisnexis	NOUN
ftr-363	1614	11	2010	2010	NUM
ftr-363	1614	12	)	)	PUNCT
ftr-363	1614	13	the	the	DET
ftr-363	1614	14	department	department	NOUN
ftr-363	1614	15	shall	shall	AUX
ftr-363	1614	16	compile	compile	VERB
ftr-363	1614	17	each	each	DET
ftr-363	1614	18	month	month	NOUN
ftr-363	1614	19	a	a	DET
ftr-363	1614	20	list	list	NOUN
ftr-363	1614	21	of	of	ADP
ftr-363	1614	22	the	the	DET
ftr-363	1614	23	taxpayers	taxpayer	NOUN
ftr-363	1614	24	subject	subject	ADJ
ftr-363	1614	25	to	to	ADP
ftr-363	1614	26	tax	tax	NOUN
ftr-363	1614	27	warrants	warrant	NOUN
ftr-363	1614	28	that	that	PRON
ftr-363	1614	29	were	be	AUX
ftr-363	1614	30	issued	issue	VERB
ftr-363	1614	31	at	at	ADP
ftr-363	1614	32	least	least	ADJ
ftr-363	1614	33	twenty	twenty	NUM
ftr-363	1614	34	-	-	PUNCT
ftr-363	1614	35	four	four	NUM
ftr-363	1614	36	months	month	NOUN
ftr-363	1614	37	before	before	ADP
ftr-363	1614	38	the	the	DET
ftr-363	1614	39	date	date	NOUN
ftr-363	1614	40	of	of	ADP
ftr-363	1614	41	the	the	DET
ftr-363	1614	42	list	list	NOUN
ftr-363	1614	43	and	and	CCONJ
ftr-363	1614	44	are	be	AUX
ftr-363	1614	45	for	for	ADP
ftr-363	1614	46	amounts	amount	NOUN
ftr-363	1614	47	that	that	PRON
ftr-363	1614	48	exceed	exceed	VERB
ftr-363	1614	49	$	$	SYM
ftr-363	1614	50	1,000	1,000	NUM
ftr-363	1614	51	.	.	PUNCT
ftr-363	1615	1	the	the	DET
ftr-363	1615	2	list	list	NOUN
ftr-363	1615	3	must	must	AUX
ftr-363	1615	4	identify	identify	VERB
ftr-363	1615	5	each	each	DET
ftr-363	1615	6	taxpayer	taxpayer	NOUN
ftr-363	1615	7	liable	liable	ADJ
ftr-363	1615	8	for	for	ADP
ftr-363	1615	9	a	a	DET
ftr-363	1615	10	warrant	warrant	NOUN
ftr-363	1615	11	by	by	ADP
ftr-363	1615	12	name	name	NOUN
ftr-363	1615	13	,	,	PUNCT
ftr-363	1615	14	address	address	NOUN
ftr-363	1615	15	,	,	PUNCT
ftr-363	1615	16	and	and	CCONJ
ftr-363	1615	17	amount	amount	NOUN
ftr-363	1615	18	of	of	ADP
ftr-363	1615	19	tax	tax	NOUN
ftr-363	1615	20	.	.	PUNCT
ftr-363	1616	1	the	the	DET
ftr-363	1616	2	department	department	NOUN
ftr-363	1616	3	shall	shall	AUX
ftr-363	1616	4	publish	publish	VERB
ftr-363	1616	5	the	the	DET
ftr-363	1616	6	list	list	NOUN
ftr-363	1616	7	on	on	ADP
ftr-363	1616	8	access	access	NOUN
ftr-363	1616	9	indiana	indiana	PROPN
ftr-363	1616	10	and	and	CCONJ
ftr-363	1616	11	make	make	VERB
ftr-363	1616	12	the	the	DET
ftr-363	1616	13	list	list	NOUN
ftr-363	1616	14	available	available	ADJ
ftr-363	1616	15	for	for	ADP
ftr-363	1616	16	public	public	ADJ
ftr-363	1616	17	inspection	inspection	NOUN
ftr-363	1616	18	and	and	CCONJ
ftr-363	1616	19	copying	copying	NOUN
ftr-363	1616	20	.	.	PUNCT
ftr-363	1617	1	the	the	DET
ftr-363	1617	2	department	department	NOUN
ftr-363	1617	3	may	may	AUX
ftr-363	1617	4	not	not	PART
ftr-363	1617	5	publish	publish	VERB
ftr-363	1617	6	a	a	DET
ftr-363	1617	7	list	list	NOUN
ftr-363	1617	8	that	that	PRON
ftr-363	1617	9	identifies	identify	VERB
ftr-363	1617	10	a	a	DET
ftr-363	1617	11	particular	particular	ADJ
ftr-363	1617	12	taxpayer	taxpayer	NOUN
ftr-363	1617	13	unless	unless	SCONJ
ftr-363	1617	14	at	at	ADV
ftr-363	1617	15	least	least	ADV
ftr-363	1617	16	two	two	NUM
ftr-363	1617	17	weeks	week	NOUN
ftr-363	1617	18	before	before	ADP
ftr-363	1617	19	the	the	DET
ftr-363	1617	20	publication	publication	NOUN
ftr-363	1617	21	of	of	ADP
ftr-363	1617	22	the	the	DET
ftr-363	1617	23	list	list	NOUN
ftr-363	1617	24	the	the	DET
ftr-363	1617	25	department	department	NOUN
ftr-363	1617	26	sends	send	VERB
ftr-363	1617	27	notice	notice	NOUN
ftr-363	1617	28	to	to	ADP
ftr-363	1617	29	the	the	DET
ftr-363	1617	30	taxpayer	taxpayer	NOUN
ftr-363	1617	31	.	.	PUNCT
ftr-363	1618	1	iowa	iowa	PROPN
ftr-363	1618	2	iowa	iowa	PROPN
ftr-363	1618	3	does	do	AUX
ftr-363	1618	4	not	not	PART
ftr-363	1618	5	have	have	VERB
ftr-363	1618	6	a	a	DET
ftr-363	1618	7	shaming	shaming	ADJ
ftr-363	1618	8	statute	statute	NOUN
ftr-363	1618	9	.	.	PUNCT
ftr-363	1619	1	kansas	kansas	PROPN
ftr-363	1619	2	kansas	kansas	PROPN
ftr-363	1619	3	does	do	AUX
ftr-363	1619	4	not	not	PART
ftr-363	1619	5	have	have	VERB
ftr-363	1619	6	a	a	DET
ftr-363	1619	7	shaming	shaming	ADJ
ftr-363	1619	8	statute	statute	NOUN
ftr-363	1619	9	.	.	PUNCT
ftr-363	1620	1	kentucky	kentucky	PROPN
ftr-363	1620	2	ky	ky	PROPN
ftr-363	1620	3	.	.	PROPN
ftr-363	1620	4	rev	rev	PROPN
ftr-363	1620	5	.	.	PROPN
ftr-363	1620	6	stat	stat	PROPN
ftr-363	1620	7	.	.	PUNCT
ftr-363	1621	1	ann	ann	PROPN
ftr-363	1621	2	.	.	PUNCT
ftr-363	1622	1	§	§	PROPN
ftr-363	1622	2	131.650	131.650	NUM
ftr-363	1622	3	(	(	PUNCT
ftr-363	1622	4	lexisnexis	lexisnexis	NOUN
ftr-363	1622	5	2010	2010	NUM
ftr-363	1622	6	)	)	PUNCT
ftr-363	1623	1	the	the	DET
ftr-363	1623	2	department	department	NOUN
ftr-363	1623	3	may	may	AUX
ftr-363	1623	4	publish	publish	VERB
ftr-363	1623	5	a	a	DET
ftr-363	1623	6	list	list	NOUN
ftr-363	1623	7	or	or	CCONJ
ftr-363	1623	8	lists	list	NOUN
ftr-363	1623	9	of	of	ADP
ftr-363	1623	10	taxpayers	taxpayer	NOUN
ftr-363	1623	11	that	that	PRON
ftr-363	1623	12	owe	owe	VERB
ftr-363	1623	13	delinquent	delinquent	ADJ
ftr-363	1623	14	taxes	taxis	NOUN
ftr-363	1623	15	of	of	ADP
ftr-363	1623	16	fees	fee	NOUN
ftr-363	1623	17	administered	administer	VERB
ftr-363	1623	18	by	by	ADP
ftr-363	1623	19	the	the	DET
ftr-363	1623	20	department	department	NOUN
ftr-363	1623	21	of	of	ADP
ftr-363	1623	22	revenue	revenue	NOUN
ftr-363	1623	23	.	.	PUNCT
ftr-363	1624	1	a	a	DET
ftr-363	1624	2	taxpayer	taxpayer	NOUN
ftr-363	1624	3	may	may	AUX
ftr-363	1624	4	be	be	AUX
ftr-363	1624	5	included	include	VERB
ftr-363	1624	6	on	on	ADP
ftr-363	1624	7	the	the	DET
ftr-363	1624	8	list	list	NOUN
ftr-363	1624	9	if	if	SCONJ
ftr-363	1624	10	the	the	DET
ftr-363	1624	11	taxes	taxis	NOUN
ftr-363	1624	12	owed	owe	VERB
ftr-363	1624	13	remain	remain	VERB
ftr-363	1624	14	unpaid	unpaid	ADJ
ftr-363	1624	15	at	at	ADV
ftr-363	1624	16	least	least	ADJ
ftr-363	1624	17	forty	forty	NUM
ftr-363	1624	18	-	-	PUNCT
ftr-363	1624	19	five	five	NUM
ftr-363	1624	20	days	day	NOUN
ftr-363	1624	21	after	after	SCONJ
ftr-363	1624	22	the	the	DET
ftr-363	1624	23	dates	date	NOUN
ftr-363	1624	24	they	they	PRON
ftr-363	1624	25	became	become	VERB
ftr-363	1624	26	due	due	ADJ
ftr-363	1624	27	and	and	CCONJ
ftr-363	1624	28	payable	payable	ADJ
ftr-363	1624	29	and	and	CCONJ
ftr-363	1624	30	a	a	DET
ftr-363	1624	31	tax	tax	NOUN
ftr-363	1624	32	lien	lien	NOUN
ftr-363	1624	33	or	or	CCONJ
ftr-363	1624	34	judgment	judgment	NOUN
ftr-363	1624	35	has	have	AUX
ftr-363	1624	36	been	be	AUX
ftr-363	1624	37	filed	file	VERB
ftr-363	1624	38	of	of	ADP
ftr-363	1624	39	public	public	ADJ
ftr-363	1624	40	record	record	NOUN
ftr-363	1624	41	against	against	ADP
ftr-363	1624	42	the	the	DET
ftr-363	1624	43	taxpayer	taxpayer	NOUN
ftr-363	1624	44	.	.	PUNCT
ftr-363	1625	1	if	if	SCONJ
ftr-363	1625	2	the	the	DET
ftr-363	1625	3	listed	list	VERB
ftr-363	1625	4	taxpayers	taxpayer	NOUN
ftr-363	1625	5	are	be	AUX
ftr-363	1625	6	business	business	NOUN
ftr-363	1625	7	entities	entity	NOUN
ftr-363	1625	8	,	,	PUNCT
ftr-363	1625	9	the	the	DET
ftr-363	1625	10	department	department	NOUN
ftr-363	1625	11	of	of	ADP
ftr-363	1625	12	revenue	revenue	NOUN
ftr-363	1625	13	may	may	AUX
ftr-363	1625	14	also	also	ADV
ftr-363	1625	15	list	list	VERB
ftr-363	1625	16	the	the	DET
ftr-363	1625	17	names	name	NOUN
ftr-363	1625	18	of	of	ADP
ftr-363	1625	19	responsible	responsible	ADJ
ftr-363	1625	20	persons	person	NOUN
ftr-363	1625	21	assessed	assess	VERB
ftr-363	1625	22	.	.	PUNCT
ftr-363	1626	1	notice	notice	NOUN
ftr-363	1626	2	must	must	AUX
ftr-363	1626	3	be	be	AUX
ftr-363	1626	4	given	give	VERB
ftr-363	1626	5	to	to	ADP
ftr-363	1626	6	the	the	DET
ftr-363	1626	7	affected	affected	ADJ
ftr-363	1626	8	taxpayers	taxpayer	NOUN
ftr-363	1626	9	before	before	SCONJ
ftr-363	1626	10	any	any	DET
ftr-363	1626	11	list	list	NOUN
ftr-363	1626	12	is	be	AUX
ftr-363	1626	13	published	publish	VERB
ftr-363	1626	14	.	.	PUNCT
ftr-363	1627	1	louisiana	louisiana	PROPN
ftr-363	1627	2	la	la	PROPN
ftr-363	1627	3	.	.	PROPN
ftr-363	1627	4	rev	rev	PROPN
ftr-363	1627	5	.	.	PROPN
ftr-363	1627	6	stat	stat	PROPN
ftr-363	1627	7	.	.	PUNCT
ftr-363	1628	1	ann	ann	PROPN
ftr-363	1628	2	.	.	PUNCT
ftr-363	1629	1	§	§	PROPN
ftr-363	1629	2	47:1508	47:1508	PROPN
ftr-363	1629	3	(	(	PUNCT
ftr-363	1629	4	2010	2010	NUM
ftr-363	1629	5	)	)	PUNCT
ftr-363	1629	6	836	836	NUM
ftr-363	1629	7	florida	florida	PROPN
ftr-363	1629	8	tax	tax	NOUN
ftr-363	1629	9	review	review	NOUN
ftr-363	1630	1	[	[	X
ftr-363	1630	2	vol	vol	NOUN
ftr-363	1630	3	.	.	PUNCT
ftr-363	1630	4	10:10	10:10	NUM
ftr-363	1631	1	the	the	DET
ftr-363	1631	2	secretary	secretary	NOUN
ftr-363	1631	3	may	may	AUX
ftr-363	1631	4	disclose	disclose	VERB
ftr-363	1631	5	the	the	DET
ftr-363	1631	6	name	name	NOUN
ftr-363	1631	7	and	and	CCONJ
ftr-363	1631	8	address	address	NOUN
ftr-363	1631	9	of	of	ADP
ftr-363	1631	10	the	the	DET
ftr-363	1631	11	taxpayer	taxpayer	NOUN
ftr-363	1631	12	,	,	PUNCT
ftr-363	1631	13	the	the	DET
ftr-363	1631	14	type	type	NOUN
ftr-363	1631	15	of	of	ADP
ftr-363	1631	16	delinquent	delinquent	ADJ
ftr-363	1631	17	taxes	taxis	NOUN
ftr-363	1631	18	due	due	ADJ
ftr-363	1631	19	,	,	PUNCT
ftr-363	1631	20	and	and	CCONJ
ftr-363	1631	21	the	the	DET
ftr-363	1631	22	total	total	ADJ
ftr-363	1631	23	amount	amount	NOUN
ftr-363	1631	24	of	of	ADP
ftr-363	1631	25	tax	tax	NOUN
ftr-363	1631	26	,	,	PUNCT
ftr-363	1631	27	penalty	penalty	NOUN
ftr-363	1631	28	,	,	PUNCT
ftr-363	1631	29	and	and	CCONJ
ftr-363	1631	30	interest	interest	NOUN
ftr-363	1631	31	due	due	ADJ
ftr-363	1631	32	.	.	PUNCT
ftr-363	1632	1	if	if	SCONJ
ftr-363	1632	2	the	the	DET
ftr-363	1632	3	taxpayer	taxpayer	NOUN
ftr-363	1632	4	is	be	AUX
ftr-363	1632	5	a	a	DET
ftr-363	1632	6	business	business	NOUN
ftr-363	1632	7	entity	entity	NOUN
ftr-363	1632	8	,	,	PUNCT
ftr-363	1632	9	the	the	DET
ftr-363	1632	10	secretary	secretary	NOUN
ftr-363	1632	11	may	may	AUX
ftr-363	1632	12	additionally	additionally	ADV
ftr-363	1632	13	name	name	VERB
ftr-363	1632	14	any	any	DET
ftr-363	1632	15	owner	owner	NOUN
ftr-363	1632	16	who	who	PRON
ftr-363	1632	17	owns	own	VERB
ftr-363	1632	18	at	at	ADP
ftr-363	1632	19	least	least	ADJ
ftr-363	1632	20	a	a	DET
ftr-363	1632	21	50	50	NUM
ftr-363	1632	22	%	%	NOUN
ftr-363	1632	23	ownership	ownership	NOUN
ftr-363	1632	24	interest	interest	NOUN
ftr-363	1632	25	in	in	ADP
ftr-363	1632	26	the	the	DET
ftr-363	1632	27	entity	entity	NOUN
ftr-363	1632	28	.	.	PUNCT
ftr-363	1633	1	the	the	DET
ftr-363	1633	2	disclosure	disclosure	NOUN
ftr-363	1633	3	may	may	AUX
ftr-363	1633	4	be	be	AUX
ftr-363	1633	5	made	make	VERB
ftr-363	1633	6	in	in	ADP
ftr-363	1633	7	a	a	DET
ftr-363	1633	8	newspaper	newspaper	NOUN
ftr-363	1633	9	,	,	PUNCT
ftr-363	1633	10	magazine	magazine	NOUN
ftr-363	1633	11	,	,	PUNCT
ftr-363	1633	12	or	or	CCONJ
ftr-363	1633	13	in	in	ADP
ftr-363	1633	14	electronic	electronic	ADJ
ftr-363	1633	15	media	medium	NOUN
ftr-363	1633	16	,	,	PUNCT
ftr-363	1633	17	such	such	ADJ
ftr-363	1633	18	as	as	ADP
ftr-363	1633	19	television	television	NOUN
ftr-363	1633	20	or	or	CCONJ
ftr-363	1633	21	the	the	DET
ftr-363	1633	22	internet	internet	NOUN
ftr-363	1633	23	.	.	PUNCT
ftr-363	1634	1	the	the	DET
ftr-363	1634	2	secretary	secretary	NOUN
ftr-363	1634	3	must	must	AUX
ftr-363	1634	4	provide	provide	VERB
ftr-363	1634	5	written	written	ADJ
ftr-363	1634	6	notice	notice	NOUN
ftr-363	1634	7	by	by	ADP
ftr-363	1634	8	registered	registered	ADJ
ftr-363	1634	9	mail	mail	NOUN
ftr-363	1634	10	to	to	ADP
ftr-363	1634	11	the	the	DET
ftr-363	1634	12	taxpayer	taxpayer	PROPN
ftr-363	1634	13	.	.	PUNCT
ftr-363	1635	1	maine	maine	PROPN
ftr-363	1635	2	maine	maine	PROPN
ftr-363	1635	3	does	do	AUX
ftr-363	1635	4	not	not	PART
ftr-363	1635	5	have	have	VERB
ftr-363	1635	6	a	a	DET
ftr-363	1635	7	shaming	shaming	ADJ
ftr-363	1635	8	statute	statute	NOUN
ftr-363	1635	9	.	.	PUNCT
ftr-363	1636	1	maryland	maryland	PROPN
ftr-363	1636	2	comptroller	comptroller	PROPN
ftr-363	1636	3	of	of	ADP
ftr-363	1636	4	maryland	maryland	NOUN
ftr-363	1636	5	caught	catch	VERB
ftr-363	1636	6	in	in	ADP
ftr-363	1636	7	the	the	DET
ftr-363	1636	8	web	web	NOUN
ftr-363	1636	9	,	,	PUNCT
ftr-363	1636	10	http://compnet.comp.state.md.us/compliance_divisi	http://compnet.comp.state.md.us/compliance_divisi	VERB
ftr-363	1636	11	on	on	ADP
ftr-363	1636	12	/	/	SYM
ftr-363	1636	13	collections	collection	NOUN
ftr-363	1636	14	/	/	SYM
ftr-363	1636	15	general_collections_information	general_collections_information	NOUN
ftr-363	1636	16	/	/	SYM
ftr-363	1636	17	ca	can	AUX
ftr-363	1636	18	ught_in_the_web.shtml	ught_in_the_web.shtml	ADV
ftr-363	1636	19	(	(	PUNCT
ftr-363	1636	20	last	last	ADV
ftr-363	1636	21	visited	visit	VERB
ftr-363	1636	22	aug	aug	PROPN
ftr-363	1636	23	.	.	PROPN
ftr-363	1636	24	9	9	NUM
ftr-363	1636	25	,	,	PUNCT
ftr-363	1636	26	2010	2010	NUM
ftr-363	1636	27	)	)	PUNCT
ftr-363	1636	28	.	.	PUNCT
ftr-363	1637	1	maryland	maryland	PROPN
ftr-363	1637	2	publishes	publish	VERB
ftr-363	1637	3	the	the	DET
ftr-363	1637	4	names	name	NOUN
ftr-363	1637	5	of	of	ADP
ftr-363	1637	6	businesses	business	NOUN
ftr-363	1637	7	,	,	PUNCT
ftr-363	1637	8	individuals	individual	NOUN
ftr-363	1637	9	,	,	PUNCT
ftr-363	1637	10	and	and	CCONJ
ftr-363	1637	11	corporate	corporate	ADJ
ftr-363	1637	12	officers	officer	NOUN
ftr-363	1637	13	having	have	VERB
ftr-363	1637	14	large	large	ADJ
ftr-363	1637	15	unresolved	unresolved	ADJ
ftr-363	1637	16	liabilities	liability	NOUN
ftr-363	1637	17	(	(	PUNCT
ftr-363	1637	18	including	include	VERB
ftr-363	1637	19	individuals	individual	NOUN
ftr-363	1637	20	who	who	PRON
ftr-363	1637	21	have	have	VERB
ftr-363	1637	22	large	large	ADJ
ftr-363	1637	23	unresolved	unresolved	ADJ
ftr-363	1637	24	personal	personal	ADJ
ftr-363	1637	25	income	income	NOUN
ftr-363	1637	26	tax	tax	NOUN
ftr-363	1637	27	liabilities	liability	NOUN
ftr-363	1637	28	)	)	PUNCT
ftr-363	1637	29	.	.	PUNCT
ftr-363	1638	1	all	all	PRON
ftr-363	1638	2	of	of	ADP
ftr-363	1638	3	the	the	DET
ftr-363	1638	4	information	information	NOUN
ftr-363	1638	5	is	be	AUX
ftr-363	1638	6	public	public	ADJ
ftr-363	1638	7	,	,	PUNCT
ftr-363	1638	8	because	because	SCONJ
ftr-363	1638	9	liens	lien	NOUN
ftr-363	1638	10	and	and	CCONJ
ftr-363	1638	11	judgments	judgment	NOUN
ftr-363	1638	12	have	have	AUX
ftr-363	1638	13	been	be	AUX
ftr-363	1638	14	recorded	record	VERB
ftr-363	1638	15	in	in	ADP
ftr-363	1638	16	the	the	DET
ftr-363	1638	17	judgment	judgment	NOUN
ftr-363	1638	18	dockets	docket	NOUN
ftr-363	1638	19	of	of	ADP
ftr-363	1638	20	one	one	NUM
ftr-363	1638	21	or	or	CCONJ
ftr-363	1638	22	more	more	ADJ
ftr-363	1638	23	circuit	circuit	NOUN
ftr-363	1638	24	courts	court	NOUN
ftr-363	1638	25	of	of	ADP
ftr-363	1638	26	maryland	maryland	PROPN
ftr-363	1638	27	.	.	PUNCT
ftr-363	1639	1	massachusetts	massachusetts	PROPN
ftr-363	1639	2	mass	mass	PROPN
ftr-363	1639	3	.	.	PUNCT
ftr-363	1640	1	ann	ann	PROPN
ftr-363	1640	2	.	.	PUNCT
ftr-363	1641	1	laws	laws	PROPN
ftr-363	1641	2	ch	ch	PROPN
ftr-363	1641	3	.	.	PROPN
ftr-363	1641	4	62c	62c	NOUN
ftr-363	1641	5	,	,	PUNCT
ftr-363	1641	6	§	§	PROPN
ftr-363	1641	7	21(b)(11	21(b)(11	NUM
ftr-363	1641	8	)	)	PUNCT
ftr-363	1641	9	(	(	PUNCT
ftr-363	1641	10	lexisnexis	lexisnexis	NOUN
ftr-363	1641	11	2010	2010	NUM
ftr-363	1641	12	)	)	PUNCT
ftr-363	1641	13	massachusetts	massachusetts	PROPN
ftr-363	1641	14	department	department	PROPN
ftr-363	1641	15	of	of	ADP
ftr-363	1641	16	revenue	revenue	NOUN
ftr-363	1641	17	,	,	PUNCT
ftr-363	1641	18	public	public	ADJ
ftr-363	1641	19	disclosure	disclosure	NOUN
ftr-363	1641	20	,	,	PUNCT
ftr-363	1641	21	https://wfb.dor.state.ma.us/dorcommon/publicdisclo	https://wfb.dor.state.ma.us/dorcommon/publicdisclo	PROPN
ftr-363	1641	22	sure	sure	ADJ
ftr-363	1641	23	/	/	PUNCT
ftr-363	1642	1	disclosure.aspx	disclosure.aspx	X
ftr-363	1642	2	(	(	PUNCT
ftr-363	1642	3	last	last	ADV
ftr-363	1642	4	visited	visit	VERB
ftr-363	1642	5	aug	aug	PROPN
ftr-363	1642	6	.	.	PROPN
ftr-363	1642	7	9	9	NUM
ftr-363	1642	8	,	,	PUNCT
ftr-363	1642	9	2010	2010	NUM
ftr-363	1642	10	)	)	PUNCT
ftr-363	1642	11	.	.	PUNCT
ftr-363	1643	1	massachusetts	massachusetts	PROPN
ftr-363	1643	2	allows	allow	VERB
ftr-363	1643	3	disclosure	disclosure	NOUN
ftr-363	1643	4	by	by	ADP
ftr-363	1643	5	the	the	DET
ftr-363	1643	6	commissioner	commissioner	NOUN
ftr-363	1643	7	of	of	ADP
ftr-363	1643	8	a	a	DET
ftr-363	1643	9	list	list	NOUN
ftr-363	1643	10	of	of	ADP
ftr-363	1643	11	all	all	DET
ftr-363	1643	12	taxpayers	taxpayer	NOUN
ftr-363	1643	13	that	that	PRON
ftr-363	1643	14	are	be	AUX
ftr-363	1643	15	delinquent	delinquent	ADJ
ftr-363	1643	16	in	in	ADP
ftr-363	1643	17	the	the	DET
ftr-363	1643	18	payment	payment	NOUN
ftr-363	1643	19	of	of	ADP
ftr-363	1643	20	their	their	PRON
ftr-363	1643	21	tax	tax	NOUN
ftr-363	1643	22	liabilities	liability	NOUN
ftr-363	1643	23	in	in	ADP
ftr-363	1643	24	an	an	DET
ftr-363	1643	25	amount	amount	NOUN
ftr-363	1643	26	greater	great	ADJ
ftr-363	1643	27	than	than	ADP
ftr-363	1643	28	$	$	SYM
ftr-363	1643	29	25,000	25,000	NUM
ftr-363	1643	30	for	for	ADP
ftr-363	1643	31	a	a	DET
ftr-363	1643	32	period	period	NOUN
ftr-363	1643	33	of	of	ADP
ftr-363	1643	34	six	six	NUM
ftr-363	1643	35	months	month	NOUN
ftr-363	1643	36	from	from	ADP
ftr-363	1643	37	the	the	DET
ftr-363	1643	38	time	time	NOUN
ftr-363	1643	39	the	the	DET
ftr-363	1643	40	taxes	taxis	NOUN
ftr-363	1643	41	were	be	AUX
ftr-363	1643	42	assessed	assess	VERB
ftr-363	1643	43	.	.	PUNCT
ftr-363	1644	1	the	the	DET
ftr-363	1644	2	list	list	NOUN
ftr-363	1644	3	shall	shall	AUX
ftr-363	1644	4	contain	contain	VERB
ftr-363	1644	5	the	the	DET
ftr-363	1644	6	names	name	NOUN
ftr-363	1644	7	,	,	PUNCT
ftr-363	1644	8	address	address	NOUN
ftr-363	1644	9	,	,	PUNCT
ftr-363	1644	10	types	type	NOUN
ftr-363	1644	11	of	of	ADP
ftr-363	1644	12	taxes	taxis	NOUN
ftr-363	1644	13	,	,	PUNCT
ftr-363	1644	14	month	month	NOUN
ftr-363	1644	15	and	and	CCONJ
ftr-363	1644	16	year	year	NOUN
ftr-363	1644	17	assessed	assess	VERB
ftr-363	1644	18	,	,	PUNCT
ftr-363	1644	19	and	and	CCONJ
ftr-363	1644	20	amounts	amount	NOUN
ftr-363	1644	21	outstanding	outstanding	ADJ
ftr-363	1644	22	of	of	ADP
ftr-363	1644	23	said	say	VERB
ftr-363	1644	24	delinquent	delinquent	ADJ
ftr-363	1644	25	taxpayer	taxpayer	NOUN
ftr-363	1644	26	.	.	PUNCT
ftr-363	1645	1	massachusetts	massachusetts	PROPN
ftr-363	1645	2	publishes	publish	VERB
ftr-363	1645	3	this	this	DET
ftr-363	1645	4	list	list	NOUN
ftr-363	1645	5	online	online	ADV
ftr-363	1645	6	.	.	PUNCT
ftr-363	1646	1	michigan	michigan	PROPN
ftr-363	1646	2	michigan	michigan	PROPN
ftr-363	1646	3	does	do	AUX
ftr-363	1646	4	not	not	PART
ftr-363	1646	5	have	have	VERB
ftr-363	1646	6	a	a	DET
ftr-363	1646	7	shaming	shaming	ADJ
ftr-363	1646	8	statute	statute	NOUN
ftr-363	1646	9	.	.	PUNCT
ftr-363	1647	1	2011	2011	NUM
ftr-363	1647	2	]	]	PUNCT
ftr-363	1647	3	transparency	transparency	NOUN
ftr-363	1647	4	in	in	ADP
ftr-363	1647	5	private	private	ADJ
ftr-363	1647	6	collection	collection	NOUN
ftr-363	1647	7	of	of	ADP
ftr-363	1647	8	federal	federal	ADJ
ftr-363	1647	9	taxes	taxis	NOUN
ftr-363	1647	10	837	837	NUM
ftr-363	1647	11	minnesota	minnesota	PROPN
ftr-363	1647	12	minnesota	minnesota	PROPN
ftr-363	1647	13	no	no	ADV
ftr-363	1647	14	longer	long	ADV
ftr-363	1647	15	has	have	VERB
ftr-363	1647	16	a	a	DET
ftr-363	1647	17	shaming	shaming	ADJ
ftr-363	1647	18	statute	statute	NOUN
ftr-363	1647	19	.	.	PUNCT
ftr-363	1648	1	mississippi	mississippi	PROPN
ftr-363	1648	2	mississippi	mississippi	PROPN
ftr-363	1648	3	does	do	AUX
ftr-363	1648	4	not	not	PART
ftr-363	1648	5	have	have	VERB
ftr-363	1648	6	a	a	DET
ftr-363	1648	7	shaming	shaming	ADJ
ftr-363	1648	8	statute	statute	NOUN
ftr-363	1648	9	.	.	PUNCT
ftr-363	1649	1	missouri	missouri	PROPN
ftr-363	1649	2	email	email	PROPN
ftr-363	1649	3	from	from	ADP
ftr-363	1649	4	kathy	kathy	ADJ
ftr-363	1649	5	mantle	mantle	NOUN
ftr-363	1649	6	,	,	PUNCT
ftr-363	1649	7	collections	collection	NOUN
ftr-363	1649	8	and	and	CCONJ
ftr-363	1649	9	tax	tax	NOUN
ftr-363	1649	10	assistance	assistance	NOUN
ftr-363	1649	11	,	,	PUNCT
ftr-363	1649	12	state	state	NOUN
ftr-363	1649	13	of	of	ADP
ftr-363	1649	14	missouri	missouri	PROPN
ftr-363	1649	15	,	,	PUNCT
ftr-363	1649	16	to	to	ADP
ftr-363	1649	17	fleming	fleming	NOUN
ftr-363	1649	18	ware	ware	PROPN
ftr-363	1649	19	,	,	PUNCT
ftr-363	1649	20	research	research	NOUN
ftr-363	1649	21	assistant	assistant	NOUN
ftr-363	1649	22	,	,	PUNCT
ftr-363	1649	23	villanova	villanova	PROPN
ftr-363	1649	24	university	university	PROPN
ftr-363	1649	25	school	school	NOUN
ftr-363	1649	26	of	of	ADP
ftr-363	1649	27	law	law	NOUN
ftr-363	1649	28	(	(	PUNCT
ftr-363	1649	29	july	july	PROPN
ftr-363	1649	30	8	8	NUM
ftr-363	1649	31	,	,	PUNCT
ftr-363	1649	32	2009	2009	NUM
ftr-363	1649	33	,	,	PUNCT
ftr-363	1649	34	14:11	14:11	NUM
ftr-363	1649	35	est	est	X
ftr-363	1649	36	)	)	PUNCT
ftr-363	1649	37	(	(	PUNCT
ftr-363	1649	38	on	on	ADP
ftr-363	1649	39	file	file	NOUN
ftr-363	1649	40	with	with	ADP
ftr-363	1649	41	author	author	NOUN
ftr-363	1649	42	)	)	PUNCT
ftr-363	1649	43	.	.	PUNCT
ftr-363	1650	1	missouri	missouri	PROPN
ftr-363	1650	2	publishes	publish	VERB
ftr-363	1650	3	a	a	DET
ftr-363	1650	4	list	list	NOUN
ftr-363	1650	5	of	of	ADP
ftr-363	1650	6	businesses	business	NOUN
ftr-363	1650	7	that	that	PRON
ftr-363	1650	8	have	have	AUX
ftr-363	1650	9	had	have	VERB
ftr-363	1650	10	their	their	PRON
ftr-363	1650	11	sales	sale	NOUN
ftr-363	1650	12	licenses	license	NOUN
ftr-363	1650	13	revoked	revoke	VERB
ftr-363	1650	14	for	for	ADP
ftr-363	1650	15	failure	failure	NOUN
ftr-363	1650	16	to	to	PART
ftr-363	1650	17	remit	remit	VERB
ftr-363	1650	18	sales	sale	NOUN
ftr-363	1650	19	tax	tax	NOUN
ftr-363	1650	20	,	,	PUNCT
ftr-363	1650	21	but	but	CCONJ
ftr-363	1650	22	does	do	AUX
ftr-363	1650	23	not	not	PART
ftr-363	1650	24	publish	publish	VERB
ftr-363	1650	25	a	a	DET
ftr-363	1650	26	list	list	NOUN
ftr-363	1650	27	of	of	ADP
ftr-363	1650	28	the	the	DET
ftr-363	1650	29	state	state	NOUN
ftr-363	1650	30	’s	’s	PART
ftr-363	1650	31	largest	large	ADJ
ftr-363	1650	32	delinquent	delinquent	ADJ
ftr-363	1650	33	taxpayers	taxpayer	NOUN
ftr-363	1650	34	.	.	PUNCT
ftr-363	1651	1	montana	montana	PROPN
ftr-363	1651	2	email	email	NOUN
ftr-363	1651	3	from	from	ADP
ftr-363	1651	4	russ	russ	PROPN
ftr-363	1651	5	hyatt	hyatt	PROPN
ftr-363	1651	6	,	,	PUNCT
ftr-363	1651	7	accounts	account	VERB
ftr-363	1651	8	receivable	receivable	ADJ
ftr-363	1651	9	and	and	CCONJ
ftr-363	1651	10	collections	collection	NOUN
ftr-363	1651	11	bureau	bureau	NOUN
ftr-363	1651	12	,	,	PUNCT
ftr-363	1651	13	business	business	NOUN
ftr-363	1651	14	and	and	CCONJ
ftr-363	1651	15	income	income	NOUN
ftr-363	1651	16	tax	tax	NOUN
ftr-363	1651	17	division	division	NOUN
ftr-363	1651	18	,	,	PUNCT
ftr-363	1651	19	state	state	NOUN
ftr-363	1651	20	of	of	ADP
ftr-363	1651	21	montana	montana	PROPN
ftr-363	1651	22	,	,	PUNCT
ftr-363	1651	23	to	to	ADP
ftr-363	1651	24	fleming	fleming	NOUN
ftr-363	1651	25	ware	ware	PROPN
ftr-363	1651	26	,	,	PUNCT
ftr-363	1651	27	research	research	NOUN
ftr-363	1651	28	assistant	assistant	NOUN
ftr-363	1651	29	,	,	PUNCT
ftr-363	1651	30	villanova	villanova	PROPN
ftr-363	1651	31	university	university	PROPN
ftr-363	1651	32	school	school	NOUN
ftr-363	1651	33	of	of	ADP
ftr-363	1651	34	law	law	NOUN
ftr-363	1651	35	(	(	PUNCT
ftr-363	1651	36	july	july	PROPN
ftr-363	1651	37	8	8	NUM
ftr-363	1651	38	,	,	PUNCT
ftr-363	1651	39	2009	2009	NUM
ftr-363	1651	40	,	,	PUNCT
ftr-363	1651	41	14:09	14:09	NUM
ftr-363	1651	42	est	est	X
ftr-363	1651	43	)	)	PUNCT
ftr-363	1651	44	(	(	PUNCT
ftr-363	1651	45	on	on	ADP
ftr-363	1651	46	file	file	NOUN
ftr-363	1651	47	with	with	ADP
ftr-363	1651	48	author	author	NOUN
ftr-363	1651	49	)	)	PUNCT
ftr-363	1651	50	;	;	PUNCT
ftr-363	1652	1	mont	mont	NOUN
ftr-363	1652	2	.	.	PUNCT
ftr-363	1653	1	code	code	PROPN
ftr-363	1653	2	ann	ann	PROPN
ftr-363	1653	3	.	.	PUNCT
ftr-363	1654	1	§	§	PROPN
ftr-363	1654	2	§	§	PROPN
ftr-363	1654	3	3	3	NUM
ftr-363	1654	4	-	-	SYM
ftr-363	1654	5	5	5	NUM
ftr-363	1654	6	-	-	PUNCT
ftr-363	1654	7	508	508	NUM
ftr-363	1654	8	-	-	SYM
ftr-363	1654	9	09	09	NUM
ftr-363	1654	10	(	(	PUNCT
ftr-363	1654	11	2010	2010	NUM
ftr-363	1654	12	)	)	PUNCT
ftr-363	1654	13	.	.	PUNCT
ftr-363	1655	1	the	the	DET
ftr-363	1655	2	montana	montana	PROPN
ftr-363	1655	3	department	department	PROPN
ftr-363	1655	4	of	of	ADP
ftr-363	1655	5	revenue	revenue	NOUN
ftr-363	1655	6	publishes	publish	VERB
ftr-363	1655	7	a	a	DET
ftr-363	1655	8	list	list	NOUN
ftr-363	1655	9	of	of	ADP
ftr-363	1655	10	the	the	DET
ftr-363	1655	11	state	state	NOUN
ftr-363	1655	12	’s	’s	PART
ftr-363	1655	13	delinquent	delinquent	ADJ
ftr-363	1655	14	taxpayers	taxpayer	NOUN
ftr-363	1655	15	.	.	PUNCT
ftr-363	1656	1	the	the	DET
ftr-363	1656	2	list	list	NOUN
ftr-363	1656	3	includes	include	VERB
ftr-363	1656	4	only	only	ADV
ftr-363	1656	5	taxpayer	taxpayer	NOUN
ftr-363	1656	6	's	's	PART
ftr-363	1656	7	names	name	NOUN
ftr-363	1656	8	for	for	ADP
ftr-363	1656	9	tax	tax	NOUN
ftr-363	1656	10	debts	debt	NOUN
ftr-363	1656	11	that	that	PRON
ftr-363	1656	12	montana	montana	PROPN
ftr-363	1656	13	has	have	AUX
ftr-363	1656	14	filed	file	VERB
ftr-363	1656	15	a	a	DET
ftr-363	1656	16	warrant	warrant	NOUN
ftr-363	1656	17	for	for	ADP
ftr-363	1656	18	distraint	distraint	NOUN
ftr-363	1656	19	against	against	ADP
ftr-363	1656	20	them	they	PRON
ftr-363	1656	21	for	for	ADP
ftr-363	1656	22	the	the	DET
ftr-363	1656	23	tax	tax	NOUN
ftr-363	1656	24	debt	debt	NOUN
ftr-363	1656	25	they	they	PRON
ftr-363	1656	26	owe	owe	VERB
ftr-363	1656	27	.	.	PUNCT
ftr-363	1657	1	authority	authority	NOUN
ftr-363	1657	2	is	be	AUX
ftr-363	1657	3	derived	derive	VERB
ftr-363	1657	4	from	from	ADP
ftr-363	1657	5	cited	cite	VERB
ftr-363	1657	6	statute	statute	PROPN
ftr-363	1657	7	.	.	PUNCT
ftr-363	1658	1	nebraska	nebraska	PROPN
ftr-363	1658	2	nebraska	nebraska	PROPN
ftr-363	1658	3	does	do	AUX
ftr-363	1658	4	not	not	PART
ftr-363	1658	5	have	have	VERB
ftr-363	1658	6	a	a	DET
ftr-363	1658	7	shaming	shaming	ADJ
ftr-363	1658	8	statute	statute	NOUN
ftr-363	1658	9	.	.	PUNCT
ftr-363	1659	1	nevada	nevada	PROPN
ftr-363	1659	2	nev	nev	PROPN
ftr-363	1659	3	.	.	PROPN
ftr-363	1659	4	rev	rev	PROPN
ftr-363	1659	5	.	.	PROPN
ftr-363	1659	6	stat	stat	PROPN
ftr-363	1659	7	.	.	PUNCT
ftr-363	1660	1	ann	ann	PROPN
ftr-363	1660	2	.	.	PUNCT
ftr-363	1661	1	§	§	PROPN
ftr-363	1661	2	361.300	361.300	NUM
ftr-363	1661	3	(	(	PUNCT
ftr-363	1661	4	lexisnexis	lexisnexis	NOUN
ftr-363	1661	5	2010	2010	NUM
ftr-363	1661	6	)	)	PUNCT
ftr-363	1661	7	on	on	ADP
ftr-363	1661	8	or	or	CCONJ
ftr-363	1661	9	before	before	ADP
ftr-363	1661	10	january	january	PROPN
ftr-363	1661	11	1	1	NUM
ftr-363	1661	12	of	of	ADP
ftr-363	1661	13	each	each	DET
ftr-363	1661	14	year	year	NOUN
ftr-363	1661	15	,	,	PUNCT
ftr-363	1661	16	the	the	DET
ftr-363	1661	17	county	county	NOUN
ftr-363	1661	18	assessor	assessor	NOUN
ftr-363	1661	19	shall	shall	AUX
ftr-363	1661	20	transmit	transmit	VERB
ftr-363	1661	21	to	to	ADP
ftr-363	1661	22	the	the	DET
ftr-363	1661	23	county	county	NOUN
ftr-363	1661	24	clerk	clerk	NOUN
ftr-363	1661	25	,	,	PUNCT
ftr-363	1661	26	post	post	NOUN
ftr-363	1661	27	at	at	ADP
ftr-363	1661	28	the	the	DET
ftr-363	1661	29	front	front	ADJ
ftr-363	1661	30	door	door	NOUN
ftr-363	1661	31	of	of	ADP
ftr-363	1661	32	the	the	DET
ftr-363	1661	33	courthouse	courthouse	NOUN
ftr-363	1661	34	and	and	CCONJ
ftr-363	1661	35	publish	publish	VERB
ftr-363	1661	36	in	in	ADP
ftr-363	1661	37	a	a	DET
ftr-363	1661	38	newspaper	newspaper	NOUN
ftr-363	1661	39	published	publish	VERB
ftr-363	1661	40	in	in	ADP
ftr-363	1661	41	the	the	DET
ftr-363	1661	42	county	county	NOUN
ftr-363	1661	43	a	a	DET
ftr-363	1661	44	notice	notice	NOUN
ftr-363	1661	45	that	that	SCONJ
ftr-363	1661	46	the	the	DET
ftr-363	1661	47	tax	tax	NOUN
ftr-363	1661	48	roll	roll	NOUN
ftr-363	1661	49	is	be	AUX
ftr-363	1661	50	complete	complete	ADJ
ftr-363	1661	51	and	and	CCONJ
ftr-363	1661	52	open	open	ADJ
ftr-363	1661	53	for	for	ADP
ftr-363	1661	54	public	public	ADJ
ftr-363	1661	55	inspection	inspection	NOUN
ftr-363	1661	56	.	.	PUNCT
ftr-363	1662	1	additionally	additionally	ADV
ftr-363	1662	2	,	,	PUNCT
ftr-363	1662	3	the	the	DET
ftr-363	1662	4	list	list	NOUN
ftr-363	1662	5	may	may	AUX
ftr-363	1662	6	be	be	AUX
ftr-363	1662	7	posted	post	VERB
ftr-363	1662	8	in	in	ADP
ftr-363	1662	9	public	public	ADJ
ftr-363	1662	10	areas	area	NOUN
ftr-363	1662	11	of	of	ADP
ftr-363	1662	12	public	public	ADJ
ftr-363	1662	13	libraries	library	NOUN
ftr-363	1662	14	,	,	PUNCT
ftr-363	1662	15	in	in	ADP
ftr-363	1662	16	public	public	ADJ
ftr-363	1662	17	areas	area	NOUN
ftr-363	1662	18	of	of	ADP
ftr-363	1662	19	courthouses	courthouse	NOUN
ftr-363	1662	20	,	,	PUNCT
ftr-363	1662	21	and	and	CCONJ
ftr-363	1662	22	on	on	ADP
ftr-363	1662	23	a	a	DET
ftr-363	1662	24	website	website	NOUN
ftr-363	1662	25	.	.	PUNCT
ftr-363	1663	1	new	new	PROPN
ftr-363	1663	2	hampshire	hampshire	PROPN
ftr-363	1663	3	new	new	PROPN
ftr-363	1663	4	hampshire	hampshire	PROPN
ftr-363	1663	5	does	do	AUX
ftr-363	1663	6	not	not	PART
ftr-363	1663	7	have	have	VERB
ftr-363	1663	8	a	a	DET
ftr-363	1663	9	shaming	shaming	ADJ
ftr-363	1663	10	statute	statute	NOUN
ftr-363	1663	11	.	.	PUNCT
ftr-363	1664	1	new	new	PROPN
ftr-363	1664	2	jersey	jersey	PROPN
ftr-363	1664	3	email	email	NOUN
ftr-363	1664	4	from	from	ADP
ftr-363	1664	5	new	new	PROPN
ftr-363	1664	6	jersey	jersey	PROPN
ftr-363	1664	7	taxation	taxation	NOUN
ftr-363	1664	8	,	,	PUNCT
ftr-363	1664	9	to	to	ADP
ftr-363	1664	10	fleming	fleming	NOUN
ftr-363	1664	11	ware	ware	PROPN
ftr-363	1664	12	,	,	PUNCT
ftr-363	1664	13	research	research	NOUN
ftr-363	1664	14	assistant	assistant	NOUN
ftr-363	1664	15	,	,	PUNCT
ftr-363	1664	16	villanova	villanova	PROPN
ftr-363	1664	17	university	university	PROPN
ftr-363	1664	18	school	school	NOUN
ftr-363	1664	19	of	of	ADP
ftr-363	1664	20	law	law	NOUN
ftr-363	1664	21	(	(	PUNCT
ftr-363	1664	22	july	july	PROPN
ftr-363	1664	23	8	8	NUM
ftr-363	1664	24	,	,	PUNCT
ftr-363	1664	25	2009	2009	NUM
ftr-363	1664	26	,	,	PUNCT
ftr-363	1664	27	13:00	13:00	NUM
ftr-363	1664	28	est	est	X
ftr-363	1664	29	)	)	PUNCT
ftr-363	1664	30	(	(	PUNCT
ftr-363	1664	31	on	on	ADP
ftr-363	1664	32	file	file	NOUN
ftr-363	1664	33	with	with	ADP
ftr-363	1664	34	author	author	NOUN
ftr-363	1664	35	)	)	PUNCT
ftr-363	1664	36	;	;	PUNCT
ftr-363	1664	37	new	new	PROPN
ftr-363	1664	38	jersey	jersey	PROPN
ftr-363	1664	39	division	division	NOUN
ftr-363	1664	40	of	of	ADP
ftr-363	1664	41	taxation	taxation	NOUN
ftr-363	1664	42	’s	’s	PART
ftr-363	1664	43	largest	large	ADJ
ftr-363	1664	44	838	838	NUM
ftr-363	1664	45	florida	florida	PROPN
ftr-363	1664	46	tax	tax	NOUN
ftr-363	1664	47	review	review	NOUN
ftr-363	1664	48	[	[	X
ftr-363	1664	49	vol	vol	NOUN
ftr-363	1664	50	.	.	PUNCT
ftr-363	1665	1	10:10	10:10	NUM
ftr-363	1665	2	judgmented	judgmented	ADJ
ftr-363	1665	3	taxpayer	taxpayer	NOUN
ftr-363	1665	4	listing	listing	NOUN
ftr-363	1665	5	,	,	PUNCT
ftr-363	1665	6	http://www.state.nj.us/treasury/taxation/jdgdiscl.sht	http://www.state.nj.us/treasury/taxation/jdgdiscl.sht	ADP
ftr-363	1665	7	ml	ml	INTJ
ftr-363	1665	8	(	(	PUNCT
ftr-363	1665	9	last	last	ADV
ftr-363	1665	10	visited	visit	VERB
ftr-363	1665	11	aug	aug	PROPN
ftr-363	1665	12	.	.	PROPN
ftr-363	1665	13	9	9	NUM
ftr-363	1665	14	,	,	PUNCT
ftr-363	1665	15	2010	2010	NUM
ftr-363	1665	16	)	)	PUNCT
ftr-363	1665	17	.	.	PUNCT
ftr-363	1666	1	new	new	PROPN
ftr-363	1666	2	jersey	jersey	PROPN
ftr-363	1666	3	publishes	publish	VERB
ftr-363	1666	4	a	a	DET
ftr-363	1666	5	list	list	NOUN
ftr-363	1666	6	of	of	ADP
ftr-363	1666	7	delinquent	delinquent	ADJ
ftr-363	1666	8	taxpayers	taxpayer	NOUN
ftr-363	1666	9	;	;	PUNCT
ftr-363	1666	10	however	however	ADV
ftr-363	1666	11	,	,	PUNCT
ftr-363	1666	12	the	the	DET
ftr-363	1666	13	website	website	NOUN
ftr-363	1666	14	is	be	AUX
ftr-363	1666	15	currently	currently	ADV
ftr-363	1666	16	under	under	ADP
ftr-363	1666	17	construction	construction	NOUN
ftr-363	1666	18	.	.	PUNCT
ftr-363	1667	1	new	new	PROPN
ftr-363	1667	2	mexico	mexico	PROPN
ftr-363	1667	3	new	new	PROPN
ftr-363	1667	4	mexico	mexico	PROPN
ftr-363	1667	5	no	no	ADV
ftr-363	1667	6	longer	long	ADV
ftr-363	1667	7	has	have	VERB
ftr-363	1667	8	a	a	DET
ftr-363	1667	9	shaming	shame	VERB
ftr-363	1667	10	website	website	NOUN
ftr-363	1667	11	.	.	PUNCT
ftr-363	1668	1	new	new	PROPN
ftr-363	1668	2	york	york	PROPN
ftr-363	1668	3	new	new	PROPN
ftr-363	1668	4	york	york	PROPN
ftr-363	1668	5	does	do	AUX
ftr-363	1668	6	not	not	PART
ftr-363	1668	7	have	have	VERB
ftr-363	1668	8	a	a	DET
ftr-363	1668	9	shaming	shaming	ADJ
ftr-363	1668	10	statute	statute	NOUN
ftr-363	1668	11	.	.	PUNCT
ftr-363	1669	1	north	north	PROPN
ftr-363	1669	2	carolina	carolina	PROPN
ftr-363	1669	3	north	north	PROPN
ftr-363	1669	4	carolina	carolina	PROPN
ftr-363	1669	5	tax	tax	NOUN
ftr-363	1669	6	debtors	debtor	NOUN
ftr-363	1669	7	,	,	PUNCT
ftr-363	1669	8	http://www.dor.state	http://www.dor.state	PROPN
ftr-363	1669	9	.nc.us	.nc.us	PUNCT
ftr-363	1669	10	/	/	SYM
ftr-363	1669	11	collect	collect	NOUN
ftr-363	1669	12	/	/	SYM
ftr-363	1669	13	debtor_info.html	debtor_info.html	PUNCT
ftr-363	1669	14	(	(	PUNCT
ftr-363	1669	15	last	last	ADJ
ftr-363	1669	16	visited	visit	VERB
ftr-363	1669	17	aug	aug	PROPN
ftr-363	1669	18	.	.	PROPN
ftr-363	1669	19	9	9	NUM
ftr-363	1669	20	,	,	PUNCT
ftr-363	1669	21	2010	2010	NUM
ftr-363	1669	22	)	)	PUNCT
ftr-363	1669	23	.	.	PUNCT
ftr-363	1670	1	north	north	PROPN
ftr-363	1670	2	carolina	carolina	PROPN
ftr-363	1670	3	publishes	publish	VERB
ftr-363	1670	4	a	a	DET
ftr-363	1670	5	list	list	NOUN
ftr-363	1670	6	of	of	ADP
ftr-363	1670	7	delinquent	delinquent	ADJ
ftr-363	1670	8	taxpayer	taxpayer	NOUN
ftr-363	1670	9	’s	’s	PART
ftr-363	1670	10	names	name	NOUN
ftr-363	1670	11	,	,	PUNCT
ftr-363	1670	12	the	the	DET
ftr-363	1670	13	type	type	NOUN
ftr-363	1670	14	of	of	ADP
ftr-363	1670	15	tax	tax	NOUN
ftr-363	1670	16	owed	owe	VERB
ftr-363	1670	17	,	,	PUNCT
ftr-363	1670	18	and	and	CCONJ
ftr-363	1670	19	the	the	DET
ftr-363	1670	20	amount	amount	NOUN
ftr-363	1670	21	of	of	ADP
ftr-363	1670	22	the	the	DET
ftr-363	1670	23	tax	tax	NOUN
ftr-363	1670	24	.	.	PUNCT
ftr-363	1671	1	north	north	NOUN
ftr-363	1671	2	dakota	dakota	PROPN
ftr-363	1671	3	north	north	PROPN
ftr-363	1671	4	dakota	dakota	PROPN
ftr-363	1671	5	does	do	AUX
ftr-363	1671	6	not	not	PART
ftr-363	1671	7	have	have	VERB
ftr-363	1671	8	a	a	DET
ftr-363	1671	9	shaming	shaming	ADJ
ftr-363	1671	10	statute	statute	NOUN
ftr-363	1671	11	.	.	PUNCT
ftr-363	1672	1	ohio	ohio	PROPN
ftr-363	1672	2	ohio	ohio	PROPN
ftr-363	1672	3	rev	rev	PROPN
ftr-363	1672	4	.	.	PROPN
ftr-363	1672	5	code	code	PROPN
ftr-363	1672	6	ann	ann	PROPN
ftr-363	1672	7	.	.	PUNCT
ftr-363	1673	1	§	§	PROPN
ftr-363	1673	2	5719.04	5719.04	NUM
ftr-363	1673	3	(	(	PUNCT
ftr-363	1673	4	lexisnexis	lexisnexis	NOUN
ftr-363	1673	5	2010	2010	NUM
ftr-363	1673	6	)	)	PUNCT
ftr-363	1673	7	ohio	ohio	PROPN
ftr-363	1673	8	prepares	prepare	VERB
ftr-363	1673	9	a	a	DET
ftr-363	1673	10	tax	tax	NOUN
ftr-363	1673	11	list	list	NOUN
ftr-363	1673	12	containing	contain	VERB
ftr-363	1673	13	the	the	DET
ftr-363	1673	14	name	name	NOUN
ftr-363	1673	15	of	of	ADP
ftr-363	1673	16	the	the	DET
ftr-363	1673	17	person	person	NOUN
ftr-363	1673	18	charged	charge	VERB
ftr-363	1673	19	and	and	CCONJ
ftr-363	1673	20	the	the	DET
ftr-363	1673	21	amount	amount	NOUN
ftr-363	1673	22	of	of	ADP
ftr-363	1673	23	such	such	ADJ
ftr-363	1673	24	taxes	taxis	NOUN
ftr-363	1673	25	and	and	CCONJ
ftr-363	1673	26	the	the	DET
ftr-363	1673	27	penalty	penalty	NOUN
ftr-363	1673	28	.	.	PUNCT
ftr-363	1674	1	the	the	DET
ftr-363	1674	2	auditor	auditor	NOUN
ftr-363	1674	3	shall	shall	AUX
ftr-363	1674	4	cause	cause	VERB
ftr-363	1674	5	a	a	DET
ftr-363	1674	6	copy	copy	NOUN
ftr-363	1674	7	of	of	ADP
ftr-363	1674	8	the	the	DET
ftr-363	1674	9	delinquent	delinquent	ADJ
ftr-363	1674	10	personal	personal	ADJ
ftr-363	1674	11	and	and	CCONJ
ftr-363	1674	12	classified	classified	ADJ
ftr-363	1674	13	property	property	NOUN
ftr-363	1674	14	tax	tax	NOUN
ftr-363	1674	15	list	list	NOUN
ftr-363	1674	16	to	to	PART
ftr-363	1674	17	be	be	AUX
ftr-363	1674	18	published	publish	VERB
ftr-363	1674	19	twice	twice	ADV
ftr-363	1674	20	within	within	ADP
ftr-363	1674	21	sixty	sixty	NUM
ftr-363	1674	22	days	day	NOUN
ftr-363	1674	23	in	in	ADP
ftr-363	1674	24	a	a	DET
ftr-363	1674	25	newspaper	newspaper	NOUN
ftr-363	1674	26	published	publish	VERB
ftr-363	1674	27	in	in	ADP
ftr-363	1674	28	the	the	DET
ftr-363	1674	29	english	english	ADJ
ftr-363	1674	30	language	language	NOUN
ftr-363	1674	31	in	in	ADP
ftr-363	1674	32	the	the	DET
ftr-363	1674	33	county	county	NOUN
ftr-363	1674	34	and	and	CCONJ
ftr-363	1674	35	of	of	ADP
ftr-363	1674	36	general	general	ADJ
ftr-363	1674	37	circulation	circulation	NOUN
ftr-363	1674	38	thereof	thereof	ADV
ftr-363	1674	39	.	.	PUNCT
ftr-363	1675	1	oklahoma	oklahoma	PROPN
ftr-363	1675	2	email	email	PROPN
ftr-363	1675	3	from	from	ADP
ftr-363	1675	4	tim	tim	PROPN
ftr-363	1675	5	rudek	rudek	PROPN
ftr-363	1675	6	,	,	PUNCT
ftr-363	1675	7	oklahoma	oklahoma	PROPN
ftr-363	1675	8	tax	tax	PROPN
ftr-363	1675	9	division	division	NOUN
ftr-363	1675	10	account	account	NOUN
ftr-363	1675	11	maintenance	maintenance	NOUN
ftr-363	1675	12	division	division	NOUN
ftr-363	1675	13	,	,	PUNCT
ftr-363	1675	14	to	to	ADP
ftr-363	1675	15	fleming	fleming	NOUN
ftr-363	1675	16	ware	ware	PROPN
ftr-363	1675	17	,	,	PUNCT
ftr-363	1675	18	research	research	NOUN
ftr-363	1675	19	assistant	assistant	NOUN
ftr-363	1675	20	,	,	PUNCT
ftr-363	1675	21	villanova	villanova	PROPN
ftr-363	1675	22	university	university	PROPN
ftr-363	1675	23	school	school	NOUN
ftr-363	1675	24	of	of	ADP
ftr-363	1675	25	law	law	NOUN
ftr-363	1675	26	(	(	PUNCT
ftr-363	1675	27	july	july	PROPN
ftr-363	1675	28	13	13	NUM
ftr-363	1675	29	,	,	PUNCT
ftr-363	1675	30	2009	2009	NUM
ftr-363	1675	31	,	,	PUNCT
ftr-363	1675	32	08:25	08:25	NUM
ftr-363	1675	33	)	)	PUNCT
ftr-363	1675	34	(	(	PUNCT
ftr-363	1675	35	on	on	ADP
ftr-363	1675	36	file	file	NOUN
ftr-363	1675	37	with	with	ADP
ftr-363	1675	38	author	author	NOUN
ftr-363	1675	39	)	)	PUNCT
ftr-363	1675	40	.	.	PUNCT
ftr-363	1676	1	oklahoma	oklahoma	PROPN
ftr-363	1676	2	tax	tax	PROPN
ftr-363	1676	3	commission	commission	PROPN
ftr-363	1676	4	,	,	PUNCT
ftr-363	1676	5	http://www.tax	http://www.tax	NOUN
ftr-363	1676	6	.ok.gov	.ok.gov	PROPN
ftr-363	1676	7	/	/	SYM
ftr-363	1676	8	top100.html	top100.html	PRON
ftr-363	1676	9	(	(	PUNCT
ftr-363	1676	10	last	last	ADJ
ftr-363	1676	11	visited	visit	VERB
ftr-363	1676	12	aug	aug	PROPN
ftr-363	1676	13	.	.	PROPN
ftr-363	1676	14	9	9	NUM
ftr-363	1676	15	,	,	PUNCT
ftr-363	1676	16	2010	2010	NUM
ftr-363	1676	17	)	)	PUNCT
ftr-363	1676	18	.	.	PUNCT
ftr-363	1677	1	oklahoma	oklahoma	PROPN
ftr-363	1677	2	publishes	publish	VERB
ftr-363	1677	3	a	a	DET
ftr-363	1677	4	hard	hard	ADJ
ftr-363	1677	5	list	list	NOUN
ftr-363	1677	6	of	of	ADP
ftr-363	1677	7	delinquent	delinquent	ADJ
ftr-363	1677	8	taxpayers	taxpayer	NOUN
ftr-363	1677	9	owing	owe	VERB
ftr-363	1677	10	taxes	taxis	NOUN
ftr-363	1677	11	for	for	ADP
ftr-363	1677	12	which	which	PRON
ftr-363	1677	13	a	a	DET
ftr-363	1677	14	warrant	warrant	NOUN
ftr-363	1677	15	has	have	AUX
ftr-363	1677	16	been	be	AUX
ftr-363	1677	17	issued	issue	VERB
ftr-363	1677	18	.	.	PUNCT
ftr-363	1678	1	oregon	oregon	PROPN
ftr-363	1678	2	oregon	oregon	PROPN
ftr-363	1678	3	does	do	AUX
ftr-363	1678	4	not	not	PART
ftr-363	1678	5	have	have	VERB
ftr-363	1678	6	a	a	DET
ftr-363	1678	7	shaming	shaming	ADJ
ftr-363	1678	8	statute	statute	NOUN
ftr-363	1678	9	.	.	PUNCT
ftr-363	1679	1	pennsylvania	pennsylvania	PROPN
ftr-363	1679	2	pennsylvania	pennsylvania	PROPN
ftr-363	1679	3	no	no	ADV
ftr-363	1679	4	longer	long	ADV
ftr-363	1679	5	has	have	VERB
ftr-363	1679	6	a	a	DET
ftr-363	1679	7	shaming	shame	VERB
ftr-363	1679	8	website	website	NOUN
ftr-363	1679	9	.	.	PUNCT
ftr-363	1680	1	2011	2011	NUM
ftr-363	1680	2	]	]	PUNCT
ftr-363	1680	3	transparency	transparency	NOUN
ftr-363	1680	4	in	in	ADP
ftr-363	1680	5	private	private	ADJ
ftr-363	1680	6	collection	collection	NOUN
ftr-363	1680	7	of	of	ADP
ftr-363	1680	8	federal	federal	ADJ
ftr-363	1680	9	taxes	taxis	NOUN
ftr-363	1680	10	839	839	NUM
ftr-363	1680	11	rhode	rhode	PROPN
ftr-363	1680	12	island	island	PROPN
ftr-363	1680	13	r.i	r.i	PROPN
ftr-363	1680	14	.	.	PROPN
ftr-363	1680	15	gen	gen	PROPN
ftr-363	1680	16	.	.	PROPN
ftr-363	1680	17	laws	law	NOUN
ftr-363	1680	18	§	§	PROPN
ftr-363	1680	19	44	44	NUM
ftr-363	1680	20	-	-	SYM
ftr-363	1680	21	1	1	NUM
ftr-363	1680	22	-	-	SYM
ftr-363	1680	23	34	34	NUM
ftr-363	1680	24	(	(	PUNCT
ftr-363	1680	25	2010	2010	NUM
ftr-363	1680	26	)	)	PUNCT
ftr-363	1680	27	;	;	PUNCT
ftr-363	1680	28	rhode	rhode	PROPN
ftr-363	1680	29	island	island	NOUN
ftr-363	1680	30	division	division	NOUN
ftr-363	1680	31	of	of	ADP
ftr-363	1680	32	taxation	taxation	NOUN
ftr-363	1680	33	,	,	PUNCT
ftr-363	1680	34	top	top	ADJ
ftr-363	1680	35	100	100	NUM
ftr-363	1680	36	tax	tax	NOUN
ftr-363	1680	37	delinquents	delinquent	NOUN
ftr-363	1680	38	,	,	PUNCT
ftr-363	1680	39	http://www.tax.ri.gov/misc/top100.php	http://www.tax.ri.gov/misc/top100.php	PROPN
ftr-363	1680	40	(	(	PUNCT
ftr-363	1680	41	last	last	ADJ
ftr-363	1680	42	visited	visit	VERB
ftr-363	1680	43	aug	aug	PROPN
ftr-363	1680	44	.	.	PROPN
ftr-363	1680	45	9	9	NUM
ftr-363	1680	46	,	,	PUNCT
ftr-363	1680	47	2010	2010	NUM
ftr-363	1680	48	)	)	PUNCT
ftr-363	1680	49	.	.	PUNCT
ftr-363	1681	1	the	the	DET
ftr-363	1681	2	tax	tax	NOUN
ftr-363	1681	3	administrator	administrator	NOUN
ftr-363	1681	4	is	be	AUX
ftr-363	1681	5	authorized	authorize	VERB
ftr-363	1681	6	by	by	ADP
ftr-363	1681	7	statute	statute	NOUN
ftr-363	1681	8	to	to	PART
ftr-363	1681	9	prepare	prepare	VERB
ftr-363	1681	10	a	a	DET
ftr-363	1681	11	list	list	NOUN
ftr-363	1681	12	of	of	ADP
ftr-363	1681	13	names	name	NOUN
ftr-363	1681	14	of	of	ADP
ftr-363	1681	15	the	the	DET
ftr-363	1681	16	100	100	NUM
ftr-363	1681	17	delinquent	delinquent	ADJ
ftr-363	1681	18	taxpayers	taxpayer	NOUN
ftr-363	1681	19	who	who	PRON
ftr-363	1681	20	owe	owe	VERB
ftr-363	1681	21	the	the	DET
ftr-363	1681	22	largest	large	ADJ
ftr-363	1681	23	amount	amount	NOUN
ftr-363	1681	24	of	of	ADP
ftr-363	1681	25	state	state	NOUN
ftr-363	1681	26	tax	tax	NOUN
ftr-363	1681	27	and	and	CCONJ
ftr-363	1681	28	whose	whose	DET
ftr-363	1681	29	taxes	taxis	NOUN
ftr-363	1681	30	have	have	AUX
ftr-363	1681	31	been	be	AUX
ftr-363	1681	32	unpaid	unpaid	ADJ
ftr-363	1681	33	for	for	ADP
ftr-363	1681	34	a	a	DET
ftr-363	1681	35	period	period	NOUN
ftr-363	1681	36	in	in	ADP
ftr-363	1681	37	excess	excess	NOUN
ftr-363	1681	38	of	of	ADP
ftr-363	1681	39	ninety	ninety	NUM
ftr-363	1681	40	days	day	NOUN
ftr-363	1681	41	following	follow	VERB
ftr-363	1681	42	the	the	DET
ftr-363	1681	43	date	date	NOUN
ftr-363	1681	44	their	their	PRON
ftr-363	1681	45	tax	tax	NOUN
ftr-363	1681	46	was	be	AUX
ftr-363	1681	47	due	due	ADJ
ftr-363	1681	48	.	.	PUNCT
ftr-363	1682	1	south	south	PROPN
ftr-363	1682	2	carolina	carolina	PROPN
ftr-363	1682	3	south	south	PROPN
ftr-363	1682	4	carolina	carolina	PROPN
ftr-363	1682	5	’s	’s	PART
ftr-363	1682	6	debtor	debtor	PROPN
ftr-363	1682	7	’s	’s	PART
ftr-363	1682	8	corner	corner	NOUN
ftr-363	1682	9	,	,	PUNCT
ftr-363	1682	10	http://www.sctax	http://www.sctax	NOUN
ftr-363	1682	11	.	.	PUNCT
ftr-363	1682	12	org	org	ADJ
ftr-363	1682	13	/	/	SYM
ftr-363	1682	14	delinquent	delinquent	NOUN
ftr-363	1682	15	/	/	SYM
ftr-363	1682	16	delinquent.shtml	delinquent.shtml	X
ftr-363	1682	17	(	(	PUNCT
ftr-363	1682	18	last	last	ADJ
ftr-363	1682	19	visited	visit	VERB
ftr-363	1682	20	aug	aug	PROPN
ftr-363	1682	21	.	.	PROPN
ftr-363	1682	22	9	9	NUM
ftr-363	1682	23	,	,	PUNCT
ftr-363	1682	24	2010	2010	NUM
ftr-363	1682	25	)	)	PUNCT
ftr-363	1682	26	.	.	PUNCT
ftr-363	1683	1	the	the	DET
ftr-363	1683	2	south	south	PROPN
ftr-363	1683	3	carolina	carolina	PROPN
ftr-363	1683	4	department	department	PROPN
ftr-363	1683	5	of	of	ADP
ftr-363	1683	6	revenue	revenue	NOUN
ftr-363	1683	7	publishes	publish	VERB
ftr-363	1683	8	information	information	NOUN
ftr-363	1683	9	pertaining	pertain	VERB
ftr-363	1683	10	to	to	ADP
ftr-363	1683	11	some	some	PRON
ftr-363	1683	12	of	of	ADP
ftr-363	1683	13	the	the	DET
ftr-363	1683	14	largest	large	ADJ
ftr-363	1683	15	uncollected	uncollected	ADJ
ftr-363	1683	16	liabilities	liability	NOUN
ftr-363	1683	17	owed	owe	VERB
ftr-363	1683	18	to	to	ADP
ftr-363	1683	19	the	the	DET
ftr-363	1683	20	citizens	citizen	NOUN
ftr-363	1683	21	of	of	ADP
ftr-363	1683	22	south	south	PROPN
ftr-363	1683	23	carolina	carolina	PROPN
ftr-363	1683	24	.	.	PUNCT
ftr-363	1684	1	all	all	PRON
ftr-363	1684	2	of	of	ADP
ftr-363	1684	3	the	the	DET
ftr-363	1684	4	information	information	NOUN
ftr-363	1684	5	provided	provide	VERB
ftr-363	1684	6	on	on	ADP
ftr-363	1684	7	the	the	DET
ftr-363	1684	8	list	list	NOUN
ftr-363	1684	9	is	be	AUX
ftr-363	1684	10	public	public	ADJ
ftr-363	1684	11	information	information	NOUN
ftr-363	1684	12	as	as	ADP
ftr-363	1684	13	a	a	DET
ftr-363	1684	14	result	result	NOUN
ftr-363	1684	15	of	of	ADP
ftr-363	1684	16	the	the	DET
ftr-363	1684	17	department	department	PROPN
ftr-363	1684	18	of	of	ADP
ftr-363	1684	19	revenue	revenue	NOUN
ftr-363	1684	20	’s	’	VERB
ftr-363	1684	21	having	having	AUX
ftr-363	1684	22	filed	file	VERB
ftr-363	1684	23	a	a	DET
ftr-363	1684	24	tax	tax	NOUN
ftr-363	1684	25	lien	lien	NOUN
ftr-363	1684	26	with	with	ADP
ftr-363	1684	27	the	the	DET
ftr-363	1684	28	clerk	clerk	NOUN
ftr-363	1684	29	of	of	ADP
ftr-363	1684	30	court	court	NOUN
ftr-363	1684	31	/	/	SYM
ftr-363	1684	32	register	register	NOUN
ftr-363	1684	33	of	of	ADP
ftr-363	1684	34	deeds	deed	NOUN
ftr-363	1684	35	in	in	ADP
ftr-363	1684	36	the	the	DET
ftr-363	1684	37	county	county	NOUN
ftr-363	1684	38	of	of	ADP
ftr-363	1684	39	residence	residence	NOUN
ftr-363	1684	40	.	.	PUNCT
ftr-363	1685	1	debt	debt	NOUN
ftr-363	1685	2	information	information	NOUN
ftr-363	1685	3	may	may	AUX
ftr-363	1685	4	also	also	ADV
ftr-363	1685	5	be	be	AUX
ftr-363	1685	6	obtained	obtain	VERB
ftr-363	1685	7	directly	directly	ADV
ftr-363	1685	8	for	for	ADP
ftr-363	1685	9	the	the	DET
ftr-363	1685	10	department	department	NOUN
ftr-363	1685	11	of	of	ADP
ftr-363	1685	12	revenue	revenue	NOUN
ftr-363	1685	13	.	.	PUNCT
ftr-363	1686	1	the	the	DET
ftr-363	1686	2	list	list	NOUN
ftr-363	1686	3	includes	include	VERB
ftr-363	1686	4	the	the	DET
ftr-363	1686	5	name	name	NOUN
ftr-363	1686	6	of	of	ADP
ftr-363	1686	7	the	the	DET
ftr-363	1686	8	taxpayer	taxpayer	NOUN
ftr-363	1686	9	,	,	PUNCT
ftr-363	1686	10	the	the	DET
ftr-363	1686	11	taxpayer	taxpayer	NOUN
ftr-363	1686	12	’s	’s	PART
ftr-363	1686	13	address	address	NOUN
ftr-363	1686	14	,	,	PUNCT
ftr-363	1686	15	and	and	CCONJ
ftr-363	1686	16	the	the	DET
ftr-363	1686	17	amount	amount	NOUN
ftr-363	1686	18	owed	owe	VERB
ftr-363	1686	19	.	.	PUNCT
ftr-363	1687	1	south	south	PROPN
ftr-363	1687	2	dakota	dakota	PROPN
ftr-363	1687	3	south	south	PROPN
ftr-363	1687	4	dakota	dakota	PROPN
ftr-363	1687	5	does	do	AUX
ftr-363	1687	6	not	not	PART
ftr-363	1687	7	have	have	VERB
ftr-363	1687	8	a	a	DET
ftr-363	1687	9	shaming	shaming	ADJ
ftr-363	1687	10	statute	statute	NOUN
ftr-363	1687	11	.	.	PUNCT
ftr-363	1688	1	tennessee	tennessee	PROPN
ftr-363	1688	2	tennessee	tennessee	PROPN
ftr-363	1688	3	does	do	AUX
ftr-363	1688	4	not	not	PART
ftr-363	1688	5	have	have	VERB
ftr-363	1688	6	a	a	DET
ftr-363	1688	7	shaming	shaming	ADJ
ftr-363	1688	8	statute	statute	NOUN
ftr-363	1688	9	.	.	PUNCT
ftr-363	1689	1	texas	texas	PROPN
ftr-363	1689	2	texas	texas	PROPN
ftr-363	1689	3	does	do	AUX
ftr-363	1689	4	not	not	PART
ftr-363	1689	5	have	have	VERB
ftr-363	1689	6	a	a	DET
ftr-363	1689	7	shaming	shaming	ADJ
ftr-363	1689	8	statute	statute	NOUN
ftr-363	1689	9	.	.	PUNCT
ftr-363	1690	1	utah	utah	PROPN
ftr-363	1690	2	utah	utah	PROPN
ftr-363	1690	3	does	do	AUX
ftr-363	1690	4	not	not	PART
ftr-363	1690	5	have	have	VERB
ftr-363	1690	6	a	a	DET
ftr-363	1690	7	shaming	shaming	ADJ
ftr-363	1690	8	statute	statute	NOUN
ftr-363	1690	9	.	.	PUNCT
ftr-363	1691	1	vermont	vermont	PROPN
ftr-363	1691	2	vermont	vermont	PROPN
ftr-363	1691	3	does	do	AUX
ftr-363	1691	4	not	not	PART
ftr-363	1691	5	have	have	VERB
ftr-363	1691	6	a	a	DET
ftr-363	1691	7	shaming	shaming	ADJ
ftr-363	1691	8	statute	statute	NOUN
ftr-363	1691	9	.	.	PUNCT
ftr-363	1692	1	virginia	virginia	PROPN
ftr-363	1692	2	email	email	PROPN
ftr-363	1692	3	from	from	ADP
ftr-363	1692	4	va	va	PROPN
ftr-363	1692	5	tax	tax	NOUN
ftr-363	1692	6	customer	customer	NOUN
ftr-363	1692	7	service	service	NOUN
ftr-363	1692	8	,	,	PUNCT
ftr-363	1692	9	to	to	ADP
ftr-363	1692	10	fleming	fleming	NOUN
ftr-363	1692	11	ware	ware	PROPN
ftr-363	1692	12	,	,	PUNCT
ftr-363	1692	13	research	research	NOUN
ftr-363	1692	14	assistant	assistant	NOUN
ftr-363	1692	15	,	,	PUNCT
ftr-363	1692	16	villanova	villanova	PROPN
ftr-363	1692	17	university	university	PROPN
ftr-363	1692	18	school	school	NOUN
ftr-363	1692	19	of	of	ADP
ftr-363	1692	20	law	law	NOUN
ftr-363	1692	21	(	(	PUNCT
ftr-363	1692	22	july	july	PROPN
ftr-363	1692	23	9	9	NUM
ftr-363	1692	24	,	,	PUNCT
ftr-363	1692	25	2009	2009	NUM
ftr-363	1692	26	,	,	PUNCT
ftr-363	1692	27	09:19	09:19	NUM
ftr-363	1692	28	est	est	X
ftr-363	1692	29	)	)	PUNCT
ftr-363	1692	30	(	(	PUNCT
ftr-363	1692	31	on	on	ADP
ftr-363	1692	32	file	file	NOUN
ftr-363	1692	33	with	with	ADP
ftr-363	1692	34	author	author	NOUN
ftr-363	1692	35	)	)	PUNCT
ftr-363	1692	36	;	;	PUNCT
ftr-363	1692	37	virginia	virginia	PROPN
ftr-363	1692	38	delinquent	delinquent	ADJ
ftr-363	1692	39	taxpayer	taxpayer	NOUN
ftr-363	1692	40	list	list	NOUN
ftr-363	1692	41	,	,	PUNCT
ftr-363	1692	42	http://www.tax.virginia.gov/site.cfm?alias=delinque	http://www.tax.virginia.gov/site.cfm?alias=delinque	NOUN
ftr-363	1692	43	ntdebtors	ntdebtor	NOUN
ftr-363	1692	44	(	(	PUNCT
ftr-363	1692	45	last	last	ADJ
ftr-363	1692	46	visited	visit	VERB
ftr-363	1692	47	aug	aug	PROPN
ftr-363	1692	48	.	.	PROPN
ftr-363	1692	49	9	9	NUM
ftr-363	1692	50	,	,	PUNCT
ftr-363	1692	51	2010	2010	NUM
ftr-363	1692	52	)	)	PUNCT
ftr-363	1692	53	.	.	PUNCT
ftr-363	1693	1	virginia	virginia	PROPN
ftr-363	1693	2	publishes	publish	VERB
ftr-363	1693	3	the	the	DET
ftr-363	1693	4	names	name	NOUN
ftr-363	1693	5	of	of	ADP
ftr-363	1693	6	businesses	business	NOUN
ftr-363	1693	7	having	have	VERB
ftr-363	1693	8	unresolved	unresolved	ADJ
ftr-363	1693	9	tax	tax	NOUN
ftr-363	1693	10	liabilities	liability	NOUN
ftr-363	1693	11	.	.	PUNCT
ftr-363	1694	1	the	the	DET
ftr-363	1694	2	list	list	NOUN
ftr-363	1694	3	includes	include	VERB
ftr-363	1694	4	840	840	NUM
ftr-363	1694	5	florida	florida	PROPN
ftr-363	1694	6	tax	tax	NOUN
ftr-363	1694	7	review	review	NOUN
ftr-363	1694	8	[	[	X
ftr-363	1694	9	vol	vol	NOUN
ftr-363	1694	10	.	.	PUNCT
ftr-363	1695	1	10:10	10:10	NUM
ftr-363	1696	1	the	the	DET
ftr-363	1696	2	name	name	NOUN
ftr-363	1696	3	of	of	ADP
ftr-363	1696	4	the	the	DET
ftr-363	1696	5	business	business	NOUN
ftr-363	1696	6	,	,	PUNCT
ftr-363	1696	7	address	address	NOUN
ftr-363	1696	8	,	,	PUNCT
ftr-363	1696	9	and	and	CCONJ
ftr-363	1696	10	amount	amount	NOUN
ftr-363	1696	11	of	of	ADP
ftr-363	1696	12	tax	tax	NOUN
ftr-363	1696	13	owed	owe	VERB
ftr-363	1696	14	.	.	PUNCT
ftr-363	1697	1	the	the	DET
ftr-363	1697	2	information	information	NOUN
ftr-363	1697	3	contained	contain	VERB
ftr-363	1697	4	in	in	ADP
ftr-363	1697	5	the	the	DET
ftr-363	1697	6	list	list	NOUN
ftr-363	1697	7	is	be	AUX
ftr-363	1697	8	public	public	ADJ
ftr-363	1697	9	information	information	NOUN
ftr-363	1697	10	as	as	ADP
ftr-363	1697	11	a	a	DET
ftr-363	1697	12	memorandum	memorandum	NOUN
ftr-363	1697	13	of	of	ADP
ftr-363	1697	14	lien	lien	NOUN
ftr-363	1697	15	has	have	AUX
ftr-363	1697	16	been	be	AUX
ftr-363	1697	17	filed	file	VERB
ftr-363	1697	18	on	on	ADP
ftr-363	1697	19	the	the	DET
ftr-363	1697	20	debts	debt	NOUN
ftr-363	1697	21	listed	list	VERB
ftr-363	1697	22	in	in	ADP
ftr-363	1697	23	the	the	DET
ftr-363	1697	24	circuit	circuit	NOUN
ftr-363	1697	25	court	court	NOUN
ftr-363	1697	26	.	.	PUNCT
ftr-363	1698	1	washington	washington	PROPN
ftr-363	1698	2	wash	wash	NOUN
ftr-363	1698	3	.	.	PUNCT
ftr-363	1699	1	rev	rev	PROPN
ftr-363	1699	2	.	.	PROPN
ftr-363	1699	3	code	code	PROPN
ftr-363	1699	4	ann	ann	PROPN
ftr-363	1699	5	.	.	PUNCT
ftr-363	1700	1	§	§	PROPN
ftr-363	1700	2	82.32.330(3)(c	82.32.330(3)(c	NUM
ftr-363	1700	3	)	)	PUNCT
ftr-363	1700	4	(	(	PUNCT
ftr-363	1700	5	lexisnexis	lexisnexis	NOUN
ftr-363	1700	6	2010	2010	NUM
ftr-363	1700	7	)	)	PUNCT
ftr-363	1700	8	.	.	PUNCT
ftr-363	1701	1	washington	washington	PROPN
ftr-363	1701	2	may	may	AUX
ftr-363	1701	3	publish	publish	VERB
ftr-363	1701	4	the	the	DET
ftr-363	1701	5	names	name	NOUN
ftr-363	1701	6	of	of	ADP
ftr-363	1701	7	taxpayers	taxpayer	NOUN
ftr-363	1701	8	against	against	ADP
ftr-363	1701	9	whom	whom	PRON
ftr-363	1701	10	a	a	DET
ftr-363	1701	11	warrant	warrant	NOUN
ftr-363	1701	12	has	have	AUX
ftr-363	1701	13	been	be	AUX
ftr-363	1701	14	either	either	CCONJ
ftr-363	1701	15	issued	issue	VERB
ftr-363	1701	16	or	or	CCONJ
ftr-363	1701	17	filed	file	VERB
ftr-363	1701	18	and	and	CCONJ
ftr-363	1701	19	remains	remain	VERB
ftr-363	1701	20	outstanding	outstanding	ADJ
ftr-363	1701	21	for	for	ADP
ftr-363	1701	22	a	a	DET
ftr-363	1701	23	period	period	NOUN
ftr-363	1701	24	of	of	ADP
ftr-363	1701	25	at	at	ADV
ftr-363	1701	26	least	least	ADV
ftr-363	1701	27	ten	ten	NUM
ftr-363	1701	28	working	working	ADJ
ftr-363	1701	29	days	day	NOUN
ftr-363	1701	30	.	.	PUNCT
ftr-363	1702	1	west	west	PROPN
ftr-363	1702	2	virginia	virginia	PROPN
ftr-363	1702	3	west	west	PROPN
ftr-363	1702	4	virginia	virginia	PROPN
ftr-363	1702	5	does	do	AUX
ftr-363	1702	6	not	not	PART
ftr-363	1702	7	have	have	VERB
ftr-363	1702	8	a	a	DET
ftr-363	1702	9	shaming	shaming	ADJ
ftr-363	1702	10	statute	statute	NOUN
ftr-363	1702	11	.	.	PUNCT
ftr-363	1703	1	wisconsin	wisconsin	PROPN
ftr-363	1703	2	wis	wis	PROPN
ftr-363	1703	3	.	.	PUNCT
ftr-363	1704	1	stat	stat	PROPN
ftr-363	1704	2	.	.	PUNCT
ftr-363	1705	1	§	§	PROPN
ftr-363	1705	2	73.03(62	73.03(62	NUM
ftr-363	1705	3	)	)	PUNCT
ftr-363	1705	4	(	(	PUNCT
ftr-363	1705	5	2010	2010	NUM
ftr-363	1705	6	)	)	PUNCT
ftr-363	1705	7	.	.	PUNCT
ftr-363	1706	1	it	it	PRON
ftr-363	1706	2	shall	shall	AUX
ftr-363	1706	3	be	be	AUX
ftr-363	1706	4	the	the	DET
ftr-363	1706	5	duty	duty	NOUN
ftr-363	1706	6	of	of	ADP
ftr-363	1706	7	the	the	DET
ftr-363	1706	8	department	department	NOUN
ftr-363	1706	9	of	of	ADP
ftr-363	1706	10	revenue	revenue	NOUN
ftr-363	1706	11	,	,	PUNCT
ftr-363	1706	12	and	and	CCONJ
ftr-363	1706	13	it	it	PRON
ftr-363	1706	14	shall	shall	AUX
ftr-363	1706	15	have	have	VERB
ftr-363	1706	16	the	the	DET
ftr-363	1706	17	power	power	NOUN
ftr-363	1706	18	and	and	CCONJ
ftr-363	1706	19	authority	authority	NOUN
ftr-363	1706	20	to	to	PART
ftr-363	1706	21	prepare	prepare	VERB
ftr-363	1706	22	and	and	CCONJ
ftr-363	1706	23	maintain	maintain	VERB
ftr-363	1706	24	a	a	DET
ftr-363	1706	25	list	list	NOUN
ftr-363	1706	26	of	of	ADP
ftr-363	1706	27	all	all	DET
ftr-363	1706	28	persons	person	NOUN
ftr-363	1706	29	who	who	PRON
ftr-363	1706	30	owe	owe	VERB
ftr-363	1706	31	delinquent	delinquent	ADJ
ftr-363	1706	32	taxes	taxis	NOUN
ftr-363	1706	33	to	to	ADP
ftr-363	1706	34	the	the	DET
ftr-363	1706	35	department	department	NOUN
ftr-363	1706	36	,	,	PUNCT
ftr-363	1706	37	in	in	ADP
ftr-363	1706	38	excess	excess	NOUN
ftr-363	1706	39	of	of	ADP
ftr-363	1706	40	$	$	SYM
ftr-363	1706	41	5,000	5,000	NUM
ftr-363	1706	42	,	,	PUNCT
ftr-363	1706	43	which	which	PRON
ftr-363	1706	44	are	be	AUX
ftr-363	1706	45	unpaid	unpaid	ADJ
ftr-363	1706	46	for	for	ADP
ftr-363	1706	47	more	more	ADJ
ftr-363	1706	48	than	than	ADP
ftr-363	1706	49	ninety	ninety	NUM
ftr-363	1706	50	days	day	NOUN
ftr-363	1706	51	after	after	ADV
ftr-363	1706	52	all	all	DET
ftr-363	1706	53	appeal	appeal	NOUN
ftr-363	1706	54	rights	right	NOUN
ftr-363	1706	55	have	have	AUX
ftr-363	1706	56	expired	expire	VERB
ftr-363	1706	57	.	.	PUNCT
ftr-363	1707	1	the	the	DET
ftr-363	1707	2	department	department	NOUN
ftr-363	1707	3	shall	shall	AUX
ftr-363	1707	4	post	post	VERB
ftr-363	1707	5	the	the	DET
ftr-363	1707	6	names	name	NOUN
ftr-363	1707	7	of	of	ADP
ftr-363	1707	8	persons	person	NOUN
ftr-363	1707	9	from	from	ADP
ftr-363	1707	10	this	this	DET
ftr-363	1707	11	list	list	NOUN
ftr-363	1707	12	on	on	ADP
ftr-363	1707	13	the	the	DET
ftr-363	1707	14	internet	internet	NOUN
ftr-363	1707	15	at	at	ADP
ftr-363	1707	16	a	a	DET
ftr-363	1707	17	site	site	NOUN
ftr-363	1707	18	that	that	PRON
ftr-363	1707	19	is	be	AUX
ftr-363	1707	20	created	create	VERB
ftr-363	1707	21	and	and	CCONJ
ftr-363	1707	22	maintained	maintain	VERB
ftr-363	1707	23	by	by	ADP
ftr-363	1707	24	the	the	DET
ftr-363	1707	25	department	department	NOUN
ftr-363	1707	26	for	for	ADP
ftr-363	1707	27	this	this	DET
ftr-363	1707	28	purpose	purpose	NOUN
ftr-363	1707	29	.	.	PUNCT
ftr-363	1708	1	the	the	DET
ftr-363	1708	2	department	department	NOUN
ftr-363	1708	3	shall	shall	AUX
ftr-363	1708	4	distribute	distribute	VERB
ftr-363	1708	5	the	the	DET
ftr-363	1708	6	posted	post	VERB
ftr-363	1708	7	information	information	NOUN
ftr-363	1708	8	to	to	ADP
ftr-363	1708	9	internet	internet	NOUN
ftr-363	1708	10	search	search	NOUN
ftr-363	1708	11	engines	engine	NOUN
ftr-363	1708	12	so	so	SCONJ
ftr-363	1708	13	the	the	DET
ftr-363	1708	14	information	information	NOUN
ftr-363	1708	15	is	be	AUX
ftr-363	1708	16	searchable	searchable	ADJ
ftr-363	1708	17	.	.	PUNCT
ftr-363	1709	1	the	the	DET
ftr-363	1709	2	internet	internet	NOUN
ftr-363	1709	3	site	site	NOUN
ftr-363	1709	4	shall	shall	AUX
ftr-363	1709	5	list	list	VERB
ftr-363	1709	6	the	the	DET
ftr-363	1709	7	name	name	NOUN
ftr-363	1709	8	,	,	PUNCT
ftr-363	1709	9	address	address	NOUN
ftr-363	1709	10	,	,	PUNCT
ftr-363	1709	11	type	type	NOUN
ftr-363	1709	12	of	of	ADP
ftr-363	1709	13	tax	tax	NOUN
ftr-363	1709	14	due	due	ADJ
ftr-363	1709	15	,	,	PUNCT
ftr-363	1709	16	and	and	CCONJ
ftr-363	1709	17	amount	amount	NOUN
ftr-363	1709	18	of	of	ADP
ftr-363	1709	19	tax	tax	NOUN
ftr-363	1709	20	due	due	ADJ
ftr-363	1709	21	,	,	PUNCT
ftr-363	1709	22	and	and	CCONJ
ftr-363	1709	23	the	the	DET
ftr-363	1709	24	internet	internet	NOUN
ftr-363	1709	25	site	site	NOUN
ftr-363	1709	26	shall	shall	AUX
ftr-363	1709	27	contain	contain	VERB
ftr-363	1709	28	a	a	DET
ftr-363	1709	29	special	special	ADJ
ftr-363	1709	30	a	a	DET
ftr-363	1709	31	special	special	ADJ
ftr-363	1709	32	page	page	NOUN
ftr-363	1709	33	for	for	ADP
ftr-363	1709	34	the	the	DET
ftr-363	1709	35	100	100	NUM
ftr-363	1709	36	largest	large	ADJ
ftr-363	1709	37	delinquent	delinquent	ADJ
ftr-363	1709	38	taxpayer	taxpayer	NOUN
ftr-363	1709	39	accounts	account	NOUN
ftr-363	1709	40	.	.	PUNCT
ftr-363	1710	1	wyoming	wyoming	PROPN
ftr-363	1710	2	wyoming	wyoming	PROPN
ftr-363	1710	3	does	do	AUX
ftr-363	1710	4	not	not	PART
ftr-363	1710	5	have	have	VERB
ftr-363	1710	6	a	a	DET
ftr-363	1710	7	shaming	shaming	ADJ
ftr-363	1710	8	statute	statute	NOUN
ftr-363	1710	9	.	.	PUNCT
ftr-363	1711	1	i.	i.	PROPN
ftr-363	1711	2	introduction	introduction	PROPN
ftr-363	1711	3	ii	ii	PROPN
ftr-363	1711	4	.	.	PUNCT
ftr-363	1712	1	history	history	NOUN
ftr-363	1712	2	of	of	ADP
ftr-363	1712	3	disclosure	disclosure	NOUN
ftr-363	1712	4	laws	law	NOUN
ftr-363	1712	5	iii	iii	X
ftr-363	1712	6	.	.	PUNCT
ftr-363	1713	1	collecting	collect	VERB
ftr-363	1713	2	taxes	taxis	NOUN
ftr-363	1713	3	for	for	ADP
ftr-363	1713	4	the	the	DET
ftr-363	1713	5	united	united	PROPN
ftr-363	1713	6	states	states	PROPN
ftr-363	1713	7	iv	iv	PROPN
ftr-363	1713	8	.	.	PUNCT
ftr-363	1713	9	disclosure	disclosure	NOUN
ftr-363	1713	10	policy	policy	NOUN
ftr-363	1713	11	considerations	consideration	NOUN
ftr-363	1713	12	a.	a.	NOUN
ftr-363	1713	13	irc	irc	PROPN
ftr-363	1713	14	section	section	PROPN
ftr-363	1713	15	6103	6103	NUM
ftr-363	1713	16	b.	b.	PROPN
ftr-363	1713	17	section	section	NOUN
ftr-363	1713	18	6104	6104	NUM
ftr-363	1714	1	c.	c.	NOUN
ftr-363	1714	2	placement	placement	NOUN
ftr-363	1714	3	of	of	ADP
ftr-363	1714	4	collected	collect	VERB
ftr-363	1714	5	taxes	taxis	NOUN
ftr-363	1714	6	within	within	ADP
ftr-363	1714	7	disclosure	disclosure	NOUN
ftr-363	1714	8	regime	regime	NOUN
ftr-363	1714	9	v.	v.	ADP
ftr-363	1714	10	changes	change	NOUN
ftr-363	1714	11	to	to	ADP
ftr-363	1714	12	current	current	ADJ
ftr-363	1714	13	return	return	NOUN
ftr-363	1714	14	forms	form	NOUN
ftr-363	1714	15	vi	vi	NOUN
ftr-363	1714	16	.	.	PUNCT
ftr-363	1715	1	how	how	SCONJ
ftr-363	1715	2	mechanics	mechanic	NOUN
ftr-363	1715	3	of	of	ADP
ftr-363	1715	4	disclosure	disclosure	NOUN
ftr-363	1715	5	should	should	AUX
ftr-363	1715	6	take	take	VERB
ftr-363	1715	7	place	place	NOUN
ftr-363	1715	8	vii	vii	PROPN
ftr-363	1715	9	.	.	PROPN
ftr-363	1716	1	disclosure	disclosure	NOUN
ftr-363	1716	2	policy	policy	NOUN
ftr-363	1716	3	aspects	aspect	NOUN
ftr-363	1716	4	of	of	ADP
ftr-363	1716	5	proposal	proposal	NOUN
ftr-363	1716	6	a.	a.	NOUN
ftr-363	1716	7	shaming	shame	VERB
ftr-363	1716	8	b.	b.	PROPN
ftr-363	1716	9	disclosing	disclose	VERB
ftr-363	1716	10	some	some	DET
ftr-363	1716	11	returns	return	NOUN
ftr-363	1716	12	containing	contain	VERB
ftr-363	1716	13	collected	collect	VERB
ftr-363	1716	14	tax	tax	NOUN
ftr-363	1716	15	information	information	NOUN
ftr-363	1716	16	viii	viii	VERB
ftr-363	1716	17	.	.	PUNCT
ftr-363	1717	1	conclusion	conclusion	NOUN