id	sid	tid	token	lemma	pos
ftr-408	1	1	i	i	PRON
ftr-408	1	2	florida	florida	PROPN
ftr-408	1	3	tax	tax	NOUN
ftr-408	1	4	review	review	NOUN
ftr-408	1	5	volume	volume	NOUN
ftr-408	1	6	7	7	NUM
ftr-408	1	7	2006	2006	NUM
ftr-408	1	8	number	number	NOUN
ftr-408	1	9	7	7	NUM
ftr-408	1	10	agency	agency	NOUN
ftr-408	1	11	activism	activism	NOUN
ftr-408	1	12	as	as	ADP
ftr-408	1	13	a	a	DET
ftr-408	1	14	new	new	ADJ
ftr-408	1	15	way	way	NOUN
ftr-408	1	16	of	of	ADP
ftr-408	1	17	life	life	NOUN
ftr-408	1	18	:	:	PUNCT
ftr-408	1	19	administrative	administrative	ADJ
ftr-408	1	20	modification	modification	NOUN
ftr-408	1	21	of	of	ADP
ftr-408	1	22	the	the	DET
ftr-408	1	23	internal	internal	ADJ
ftr-408	1	24	revenue	revenue	NOUN
ftr-408	1	25	code	code	NOUN
ftr-408	1	26	through	through	ADP
ftr-408	1	27	limited	limited	ADJ
ftr-408	1	28	issue	issue	NOUN
ftr-408	1	29	focused	focus	VERB
ftr-408	1	30	examinations	examination	NOUN
ftr-408	1	31	by	by	ADP
ftr-408	1	32	w.	w.	PROPN
ftr-408	1	33	edward	edward	PROPN
ftr-408	1	34	afield	afield	VERB
ftr-408	1	35	*	*	PUNCT
ftr-408	1	36	i.	i.	NOUN
ftr-408	1	37	introduction	introduction	NOUN
ftr-408	1	38	.	.	PUNCT
ftr-408	2	1	.....................................................................................	.....................................................................................	PUNCT
ftr-408	2	2	457	457	NUM
ftr-408	2	3	ii	ii	NOUN
ftr-408	2	4	.	.	PUNCT
ftr-408	3	1	the	the	DET
ftr-408	3	2	irs	irs	PROPN
ftr-408	3	3	’s	’s	PART
ftr-408	3	4	recent	recent	ADJ
ftr-408	3	5	budgetary	budgetary	ADJ
ftr-408	3	6	problems	problem	NOUN
ftr-408	3	7	preventing	prevent	VERB
ftr-408	3	8	effective	effective	ADJ
ftr-408	3	9	enforcement	enforcement	NOUN
ftr-408	3	10	.	.	PUNCT
ftr-408	4	1	......................................................	......................................................	PUNCT
ftr-408	5	1	459	459	NUM
ftr-408	5	2	iii	iii	NOUN
ftr-408	5	3	.	.	PUNCT
ftr-408	6	1	the	the	DET
ftr-408	6	2	lmsb	lmsb	PROPN
ftr-408	6	3	’s	’s	PART
ftr-408	6	4	solution	solution	NOUN
ftr-408	6	5	to	to	ADP
ftr-408	6	6	a	a	DET
ftr-408	6	7	lack	lack	NOUN
ftr-408	6	8	of	of	ADP
ftr-408	6	9	resources	resource	NOUN
ftr-408	6	10	:	:	PUNCT
ftr-408	6	11	limited	limited	ADJ
ftr-408	6	12	issue	issue	NOUN
ftr-408	6	13	focused	focus	VERB
ftr-408	6	14	examination	examination	NOUN
ftr-408	6	15	(	(	PUNCT
ftr-408	6	16	life	life	NOUN
ftr-408	6	17	)	)	PUNCT
ftr-408	6	18	.	.	PUNCT
ftr-408	7	1	............................	............................	PUNCT
ftr-408	7	2	461	461	NUM
ftr-408	7	3	a.	a.	NOUN
ftr-408	7	4	general	general	ADJ
ftr-408	7	5	overview	overview	NOUN
ftr-408	7	6	of	of	ADP
ftr-408	7	7	life	life	NOUN
ftr-408	7	8	.......................................................	.......................................................	PUNCT
ftr-408	8	1	461	461	NUM
ftr-408	8	2	b.	b.	NOUN
ftr-408	8	3	differences	difference	NOUN
ftr-408	8	4	between	between	ADP
ftr-408	8	5	traditional	traditional	ADJ
ftr-408	8	6	limited	limited	ADJ
ftr-408	8	7	scope	scope	NOUN
ftr-408	8	8	examinations	examination	NOUN
ftr-408	8	9	and	and	CCONJ
ftr-408	8	10	life	life	NOUN
ftr-408	8	11	.	.	PUNCT
ftr-408	9	1	...........................................................	...........................................................	PUNCT
ftr-408	10	1	466	466	NUM
ftr-408	10	2	c.	c.	NOUN
ftr-408	10	3	issue	issue	NOUN
ftr-408	10	4	selection	selection	NOUN
ftr-408	10	5	and	and	CCONJ
ftr-408	10	6	the	the	DET
ftr-408	10	7	materiality	materiality	NOUN
ftr-408	10	8	thresholds	threshold	NOUN
ftr-408	10	9	.	.	PUNCT
ftr-408	11	1	.......................	.......................	PUNCT
ftr-408	12	1	468	468	NUM
ftr-408	12	2	1	1	NUM
ftr-408	12	3	.	.	PUNCT
ftr-408	12	4	issue	issue	NOUN
ftr-408	12	5	selection	selection	NOUN
ftr-408	12	6	.	.	PUNCT
ftr-408	12	7	.............................................................	.............................................................	PUNCT
ftr-408	13	1	468	468	NUM
ftr-408	13	2	2	2	X
ftr-408	13	3	.	.	X
ftr-408	13	4	materiality	materiality	NOUN
ftr-408	13	5	thresholds	threshold	NOUN
ftr-408	13	6	.	.	PUNCT
ftr-408	14	1	................................................	................................................	PUNCT
ftr-408	14	2	470	470	NUM
ftr-408	14	3	iv	iv	NOUN
ftr-408	14	4	.	.	PUNCT
ftr-408	14	5	is	be	AUX
ftr-408	14	6	life	life	NOUN
ftr-408	14	7	a	a	DET
ftr-408	14	8	legitimate	legitimate	ADJ
ftr-408	14	9	use	use	NOUN
ftr-408	14	10	of	of	ADP
ftr-408	14	11	the	the	DET
ftr-408	14	12	irs	irs	PROPN
ftr-408	14	13	’s	’s	PART
ftr-408	14	14	audit	audit	NOUN
ftr-408	14	15	authority	authority	NOUN
ftr-408	14	16	or	or	CCONJ
ftr-408	14	17	an	an	DET
ftr-408	14	18	illegitimate	illegitimate	ADJ
ftr-408	14	19	secret	secret	ADJ
ftr-408	14	20	law	law	NOUN
ftr-408	14	21	?	?	PUNCT
ftr-408	14	22	.	.	PUNCT
ftr-408	15	1	...........................	...........................	PUNCT
ftr-408	16	1	472	472	NUM
ftr-408	16	2	a.	a.	NOUN
ftr-408	16	3	life	life	NOUN
ftr-408	16	4	is	be	AUX
ftr-408	16	5	an	an	DET
ftr-408	16	6	inappropriate	inappropriate	ADJ
ftr-408	16	7	use	use	NOUN
ftr-408	16	8	of	of	ADP
ftr-408	16	9	the	the	DET
ftr-408	16	10	irs	irs	PROPN
ftr-408	16	11	's	's	PART
ftr-408	16	12	statutory	statutory	ADJ
ftr-408	16	13	audit	audit	NOUN
ftr-408	16	14	authority	authority	NOUN
ftr-408	16	15	....................................................................................	....................................................................................	PUNCT
ftr-408	17	1	472	472	NUM
ftr-408	17	2	b.	b.	NOUN
ftr-408	17	3	the	the	DET
ftr-408	17	4	irs	irs	PROPN
ftr-408	17	5	’s	’s	PART
ftr-408	17	6	unwillingness	unwillingness	NOUN
ftr-408	17	7	to	to	PART
ftr-408	17	8	disclose	disclose	VERB
ftr-408	17	9	certain	certain	ADJ
ftr-408	17	10	aspects	aspect	NOUN
ftr-408	17	11	of	of	ADP
ftr-408	17	12	life	life	NOUN
ftr-408	17	13	raises	raise	VERB
ftr-408	17	14	a	a	DET
ftr-408	17	15	presumption	presumption	NOUN
ftr-408	17	16	that	that	SCONJ
ftr-408	17	17	the	the	DET
ftr-408	17	18	irs	irs	PROPN
ftr-408	17	19	is	be	AUX
ftr-408	17	20	exceeding	exceed	VERB
ftr-408	17	21	its	its	PRON
ftr-408	17	22	audit	audit	NOUN
ftr-408	17	23	authority	authority	NOUN
ftr-408	17	24	through	through	ADP
ftr-408	17	25	life	life	NOUN
ftr-408	17	26	..............................................................	..............................................................	PUNCT
ftr-408	18	1	477	477	NUM
ftr-408	18	2	*	*	PUNCT
ftr-408	18	3	harvard	harvard	PROPN
ftr-408	18	4	college	college	PROPN
ftr-408	18	5	,	,	PUNCT
ftr-408	18	6	a.b	a.b	PROPN
ftr-408	18	7	.	.	PROPN
ftr-408	18	8	;	;	PUNCT
ftr-408	18	9	columbia	columbia	PROPN
ftr-408	18	10	law	law	PROPN
ftr-408	18	11	school	school	PROPN
ftr-408	18	12	,	,	PUNCT
ftr-408	18	13	j.d	j.d	PROPN
ftr-408	18	14	.	.	PROPN
ftr-408	18	15	;	;	PUNCT
ftr-408	18	16	university	university	PROPN
ftr-408	18	17	of	of	ADP
ftr-408	18	18	florida	florida	PROPN
ftr-408	18	19	levin	levin	PROPN
ftr-408	18	20	college	college	PROPN
ftr-408	18	21	of	of	ADP
ftr-408	18	22	law	law	NOUN
ftr-408	18	23	,	,	PUNCT
ftr-408	18	24	ll.m	ll.m	ADV
ftr-408	18	25	.	.	PUNCT
ftr-408	19	1	i	i	PRON
ftr-408	19	2	would	would	AUX
ftr-408	19	3	like	like	VERB
ftr-408	19	4	to	to	PART
ftr-408	19	5	express	express	VERB
ftr-408	19	6	my	my	PRON
ftr-408	19	7	gratitude	gratitude	NOUN
ftr-408	19	8	to	to	ADP
ftr-408	19	9	professor	professor	PROPN
ftr-408	19	10	david	david	PROPN
ftr-408	19	11	richardson	richardson	PROPN
ftr-408	19	12	for	for	ADP
ftr-408	19	13	his	his	PRON
ftr-408	19	14	invaluable	invaluable	ADJ
ftr-408	19	15	comments	comment	NOUN
ftr-408	19	16	and	and	CCONJ
ftr-408	19	17	advice	advice	NOUN
ftr-408	19	18	throughout	throughout	ADP
ftr-408	19	19	the	the	DET
ftr-408	19	20	writing	writing	NOUN
ftr-408	19	21	of	of	ADP
ftr-408	19	22	this	this	DET
ftr-408	19	23	paper	paper	NOUN
ftr-408	19	24	.	.	PUNCT
ftr-408	20	1	all	all	DET
ftr-408	20	2	errors	error	NOUN
ftr-408	20	3	,	,	PUNCT
ftr-408	20	4	of	of	ADP
ftr-408	20	5	course	course	NOUN
ftr-408	20	6	,	,	PUNCT
ftr-408	20	7	are	be	AUX
ftr-408	20	8	my	my	PRON
ftr-408	20	9	responsibility	responsibility	NOUN
ftr-408	20	10	alone	alone	ADV
ftr-408	20	11	.	.	PUNCT
ftr-408	21	1	455	455	NUM
ftr-408	21	2	456	456	NUM
ftr-408	21	3	florida	florida	PROPN
ftr-408	21	4	tax	tax	PROPN
ftr-408	21	5	review	review	NOUN
ftr-408	21	6	vol.7:7	vol.7:7	ADV
ftr-408	21	7	v.	v.	CCONJ
ftr-408	21	8	even	even	ADV
ftr-408	21	9	if	if	SCONJ
ftr-408	21	10	life	life	NOUN
ftr-408	21	11	is	be	AUX
ftr-408	21	12	legitimate	legitimate	ADJ
ftr-408	21	13	,	,	PUNCT
ftr-408	21	14	is	be	AUX
ftr-408	21	15	it	it	PRON
ftr-408	21	16	good	good	ADJ
ftr-408	21	17	policy	policy	NOUN
ftr-408	21	18	?	?	PUNCT
ftr-408	21	19	.	.	PUNCT
ftr-408	22	1	........................	........................	PUNCT
ftr-408	23	1	483	483	NUM
ftr-408	23	2	a.	a.	NOUN
ftr-408	23	3	public	public	ADJ
ftr-408	23	4	arguments	argument	NOUN
ftr-408	23	5	supporting	support	VERB
ftr-408	23	6	life	life	NOUN
ftr-408	23	7	.	.	PUNCT
ftr-408	24	1	........................................	........................................	PUNCT
ftr-408	25	1	483	483	NUM
ftr-408	25	2	b.	b.	PROPN
ftr-408	25	3	public	public	ADJ
ftr-408	25	4	arguments	argument	NOUN
ftr-408	25	5	attacking	attack	VERB
ftr-408	25	6	life	life	NOUN
ftr-408	25	7	.	.	PUNCT
ftr-408	26	1	...........................................	...........................................	PUNCT
ftr-408	27	1	486	486	NUM
ftr-408	27	2	1	1	NUM
ftr-408	27	3	.	.	PUNCT
ftr-408	27	4	life	life	NOUN
ftr-408	27	5	sacrifices	sacrifice	NOUN
ftr-408	27	6	thoroughness	thoroughness	NOUN
ftr-408	27	7	and	and	CCONJ
ftr-408	27	8	enables	enable	VERB
ftr-408	27	9	taxpayer	taxpayer	NOUN
ftr-408	27	10	manipulation	manipulation	NOUN
ftr-408	27	11	.	.	PUNCT
ftr-408	28	1	.................................................................	.................................................................	PUNCT
ftr-408	29	1	486	486	NUM
ftr-408	29	2	2	2	NUM
ftr-408	29	3	.	.	PUNCT
ftr-408	29	4	life	life	NOUN
ftr-408	29	5	hurts	hurt	VERB
ftr-408	29	6	the	the	DET
ftr-408	29	7	rule	rule	NOUN
ftr-408	29	8	of	of	ADP
ftr-408	29	9	law	law	NOUN
ftr-408	29	10	.	.	PUNCT
ftr-408	30	1	..........................................	..........................................	PUNCT
ftr-408	31	1	491	491	NUM
ftr-408	31	2	3	3	X
ftr-408	31	3	.	.	X
ftr-408	31	4	life	life	NOUN
ftr-408	31	5	violates	violate	VERB
ftr-408	31	6	the	the	DET
ftr-408	31	7	irs	irs	PROPN
ftr-408	31	8	’s	’s	PART
ftr-408	31	9	duty	duty	NOUN
ftr-408	31	10	to	to	PART
ftr-408	31	11	treat	treat	VERB
ftr-408	31	12	taxpayers	taxpayer	NOUN
ftr-408	31	13	consistently	consistently	ADV
ftr-408	31	14	.	.	PUNCT
ftr-408	32	1	...................................................................	...................................................................	PUNCT
ftr-408	33	1	493	493	NUM
ftr-408	33	2	4	4	NUM
ftr-408	33	3	.	.	PUNCT
ftr-408	33	4	life	life	NOUN
ftr-408	33	5	is	be	AUX
ftr-408	33	6	premised	premise	VERB
ftr-408	33	7	on	on	ADP
ftr-408	33	8	a	a	DET
ftr-408	33	9	faulty	faulty	ADJ
ftr-408	33	10	assumption	assumption	NOUN
ftr-408	33	11	regarding	regard	VERB
ftr-408	33	12	taxpayer	taxpayer	NOUN
ftr-408	33	13	honesty	honesty	NOUN
ftr-408	33	14	.........................................................	.........................................................	PUNCT
ftr-408	33	15	494	494	NUM
ftr-408	33	16	vi	vi	NOUN
ftr-408	33	17	.	.	PROPN
ftr-408	33	18	conclusion	conclusion	NOUN
ftr-408	33	19	.	.	PUNCT
ftr-408	34	1	......................................................................................	......................................................................................	PUNCT
ftr-408	35	1	497	497	NUM
ftr-408	35	2	2006	2006	NUM
ftr-408	35	3	]	]	PUNCT
ftr-408	35	4	agency	agency	NOUN
ftr-408	35	5	activism	activism	NOUN
ftr-408	35	6	as	as	ADP
ftr-408	35	7	a	a	DET
ftr-408	35	8	new	new	ADJ
ftr-408	35	9	way	way	NOUN
ftr-408	35	10	of	of	ADP
ftr-408	35	11	life	life	NOUN
ftr-408	35	12	457	457	NUM
ftr-408	35	13	i.	i.	NOUN
ftr-408	35	14	introduction	introduction	NOUN
ftr-408	35	15	the	the	DET
ftr-408	35	16	irs	irs	PROPN
ftr-408	35	17	has	have	AUX
ftr-408	35	18	begun	begin	VERB
ftr-408	35	19	to	to	PART
ftr-408	35	20	get	get	VERB
ftr-408	35	21	more	more	ADV
ftr-408	35	22	aggressive	aggressive	ADJ
ftr-408	35	23	.	.	PUNCT
ftr-408	36	1	contrary	contrary	ADJ
ftr-408	36	2	to	to	ADP
ftr-408	36	3	what	what	PRON
ftr-408	36	4	one	one	PRON
ftr-408	36	5	might	might	AUX
ftr-408	36	6	expect	expect	VERB
ftr-408	36	7	,	,	PUNCT
ftr-408	36	8	however	however	ADV
ftr-408	36	9	,	,	PUNCT
ftr-408	36	10	this	this	DET
ftr-408	36	11	new	new	ADJ
ftr-408	36	12	stance	stance	NOUN
ftr-408	36	13	has	have	AUX
ftr-408	36	14	greatly	greatly	ADV
ftr-408	36	15	benefitted	benefit	VERB
ftr-408	36	16	taxpayers	taxpayer	NOUN
ftr-408	36	17	.	.	PUNCT
ftr-408	37	1	due	due	ADP
ftr-408	37	2	to	to	ADP
ftr-408	37	3	a	a	DET
ftr-408	37	4	lack	lack	NOUN
ftr-408	37	5	of	of	ADP
ftr-408	37	6	proper	proper	ADJ
ftr-408	37	7	funding	funding	NOUN
ftr-408	37	8	,	,	PUNCT
ftr-408	37	9	the	the	DET
ftr-408	37	10	agency	agency	NOUN
ftr-408	37	11	has	have	AUX
ftr-408	37	12	found	find	VERB
ftr-408	37	13	itself	itself	PRON
ftr-408	37	14	in	in	ADP
ftr-408	37	15	an	an	DET
ftr-408	37	16	impossible	impossible	ADJ
ftr-408	37	17	situation	situation	NOUN
ftr-408	37	18	when	when	SCONJ
ftr-408	37	19	it	it	PRON
ftr-408	37	20	comes	come	VERB
ftr-408	37	21	to	to	ADP
ftr-408	37	22	enforcing	enforce	VERB
ftr-408	37	23	the	the	DET
ftr-408	37	24	tax	tax	NOUN
ftr-408	37	25	laws	law	NOUN
ftr-408	37	26	.	.	PUNCT
ftr-408	38	1	this	this	DET
ftr-408	38	2	problem	problem	NOUN
ftr-408	38	3	is	be	AUX
ftr-408	38	4	not	not	PART
ftr-408	38	5	new	new	ADJ
ftr-408	38	6	,	,	PUNCT
ftr-408	38	7	however	however	ADV
ftr-408	38	8	,	,	PUNCT
ftr-408	38	9	as	as	SCONJ
ftr-408	38	10	the	the	DET
ftr-408	38	11	irs	irs	PROPN
ftr-408	38	12	has	have	AUX
ftr-408	38	13	historically	historically	ADV
ftr-408	38	14	never	never	ADV
ftr-408	38	15	had	have	VERB
ftr-408	38	16	enough	enough	ADJ
ftr-408	38	17	resources	resource	NOUN
ftr-408	38	18	to	to	PART
ftr-408	38	19	provide	provide	VERB
ftr-408	38	20	for	for	ADP
ftr-408	38	21	completely	completely	ADV
ftr-408	38	22	effective	effective	ADJ
ftr-408	38	23	administration	administration	NOUN
ftr-408	38	24	of	of	ADP
ftr-408	38	25	the	the	DET
ftr-408	38	26	tax	tax	NOUN
ftr-408	38	27	laws	law	NOUN
ftr-408	38	28	.	.	PUNCT
ftr-408	39	1	it	it	PRON
ftr-408	39	2	knows	know	VERB
ftr-408	39	3	full	full	ADJ
ftr-408	39	4	well	well	ADV
ftr-408	39	5	that	that	SCONJ
ftr-408	39	6	it	it	PRON
ftr-408	39	7	can	can	AUX
ftr-408	39	8	not	not	PART
ftr-408	39	9	audit	audit	VERB
ftr-408	39	10	taxpayers	taxpayer	NOUN
ftr-408	39	11	quickly	quickly	ADV
ftr-408	39	12	and	and	CCONJ
ftr-408	39	13	thoroughly	thoroughly	ADV
ftr-408	39	14	with	with	ADP
ftr-408	39	15	the	the	DET
ftr-408	39	16	resources	resource	NOUN
ftr-408	39	17	it	it	PRON
ftr-408	39	18	currently	currently	ADV
ftr-408	39	19	has	have	VERB
ftr-408	39	20	.	.	PUNCT
ftr-408	40	1	although	although	SCONJ
ftr-408	40	2	the	the	DET
ftr-408	40	3	problem	problem	NOUN
ftr-408	40	4	is	be	AUX
ftr-408	40	5	a	a	DET
ftr-408	40	6	familiar	familiar	ADJ
ftr-408	40	7	one	one	NOUN
ftr-408	40	8	,	,	PUNCT
ftr-408	40	9	what	what	PRON
ftr-408	40	10	the	the	DET
ftr-408	40	11	irs	irs	PROPN
ftr-408	40	12	has	have	AUX
ftr-408	40	13	recently	recently	ADV
ftr-408	40	14	been	be	AUX
ftr-408	40	15	doing	do	VERB
ftr-408	40	16	about	about	ADP
ftr-408	40	17	it	it	PRON
ftr-408	40	18	is	be	AUX
ftr-408	40	19	cause	cause	NOUN
ftr-408	40	20	for	for	ADP
ftr-408	40	21	concern	concern	NOUN
ftr-408	40	22	.	.	PUNCT
ftr-408	41	1	in	in	ADP
ftr-408	41	2	the	the	DET
ftr-408	41	3	name	name	NOUN
ftr-408	41	4	of	of	ADP
ftr-408	41	5	increasing	increase	VERB
ftr-408	41	6	efficiency	efficiency	NOUN
ftr-408	41	7	and	and	CCONJ
ftr-408	41	8	better	well	ADV
ftr-408	41	9	utilizing	utilize	VERB
ftr-408	41	10	limited	limited	ADJ
ftr-408	41	11	resources	resource	NOUN
ftr-408	41	12	,	,	PUNCT
ftr-408	41	13	the	the	DET
ftr-408	41	14	irs	irs	PROPN
ftr-408	41	15	has	have	AUX
ftr-408	41	16	begun	begin	VERB
ftr-408	41	17	to	to	PART
ftr-408	41	18	adopt	adopt	VERB
ftr-408	41	19	audit	audit	NOUN
ftr-408	41	20	policies	policy	NOUN
ftr-408	41	21	that	that	PRON
ftr-408	41	22	overly	overly	ADV
ftr-408	41	23	favor	favor	VERB
ftr-408	41	24	taxpayers	taxpayer	NOUN
ftr-408	41	25	and	and	CCONJ
ftr-408	41	26	greatly	greatly	ADV
ftr-408	41	27	hinder	hinder	VERB
ftr-408	41	28	the	the	DET
ftr-408	41	29	irs	irs	PROPN
ftr-408	41	30	’s	’s	PART
ftr-408	41	31	ability	ability	NOUN
ftr-408	41	32	to	to	PART
ftr-408	41	33	perform	perform	VERB
ftr-408	41	34	thorough	thorough	ADJ
ftr-408	41	35	audits	audits	NOUN
ftr-408	41	36	.	.	PUNCT
ftr-408	42	1	highlighting	highlight	VERB
ftr-408	42	2	this	this	DET
ftr-408	42	3	trend	trend	NOUN
ftr-408	42	4	is	be	AUX
ftr-408	42	5	a	a	DET
ftr-408	42	6	relatively	relatively	ADV
ftr-408	42	7	new	new	ADJ
ftr-408	42	8	audit	audit	NOUN
ftr-408	42	9	technique	technique	NOUN
ftr-408	42	10	used	use	VERB
ftr-408	42	11	by	by	ADP
ftr-408	42	12	the	the	DET
ftr-408	42	13	large	large	ADJ
ftr-408	42	14	to	to	ADP
ftr-408	42	15	mid	mid	ADJ
ftr-408	42	16	-	-	NOUN
ftr-408	42	17	size	size	NOUN
ftr-408	42	18	business	business	NOUN
ftr-408	42	19	division	division	NOUN
ftr-408	42	20	(	(	PUNCT
ftr-408	42	21	lmsb	lmsb	PROPN
ftr-408	42	22	)	)	PUNCT
ftr-408	42	23	,	,	PUNCT
ftr-408	42	24	which	which	PRON
ftr-408	42	25	“	"	PUNCT
ftr-408	42	26	serves	serve	VERB
ftr-408	42	27	corporations	corporation	NOUN
ftr-408	42	28	,	,	PUNCT
ftr-408	42	29	subchapter	subchapter	NOUN
ftr-408	42	30	s	s	PART
ftr-408	42	31	corporations	corporation	NOUN
ftr-408	42	32	,	,	PUNCT
ftr-408	42	33	and	and	CCONJ
ftr-408	42	34	partnerships	partnership	NOUN
ftr-408	42	35	with	with	ADP
ftr-408	42	36	assets	asset	NOUN
ftr-408	42	37	greater	great	ADJ
ftr-408	42	38	than	than	ADP
ftr-408	42	39	$	$	SYM
ftr-408	42	40	10	10	NUM
ftr-408	42	41	million	million	NUM
ftr-408	42	42	.	.	PUNCT
ftr-408	42	43	”1	”1	VERB
ftr-408	42	44	when	when	SCONJ
ftr-408	42	45	faced	face	VERB
ftr-408	42	46	with	with	ADP
ftr-408	42	47	the	the	DET
ftr-408	42	48	conflict	conflict	NOUN
ftr-408	42	49	between	between	ADP
ftr-408	42	50	currency	currency	NOUN
ftr-408	42	51	and	and	CCONJ
ftr-408	42	52	thoroughness	thoroughness	NOUN
ftr-408	42	53	,	,	PUNCT
ftr-408	42	54	the	the	DET
ftr-408	42	55	lmsb	lmsb	NOUN
ftr-408	42	56	has	have	AUX
ftr-408	42	57	chosen	choose	VERB
ftr-408	42	58	to	to	PART
ftr-408	42	59	focus	focus	VERB
ftr-408	42	60	primarily	primarily	ADV
ftr-408	42	61	on	on	ADP
ftr-408	42	62	improving	improve	VERB
ftr-408	42	63	audit	audit	NOUN
ftr-408	42	64	currency	currency	NOUN
ftr-408	42	65	.	.	PUNCT
ftr-408	43	1	the	the	DET
ftr-408	43	2	lmsb2	lmsb2	NOUN
ftr-408	43	3	believes	believe	VERB
ftr-408	43	4	that	that	SCONJ
ftr-408	43	5	improved	improved	ADJ
ftr-408	43	6	currency	currency	NOUN
ftr-408	43	7	will	will	AUX
ftr-408	43	8	have	have	VERB
ftr-408	43	9	several	several	ADJ
ftr-408	43	10	positive	positive	ADJ
ftr-408	43	11	effects	effect	NOUN
ftr-408	43	12	:	:	PUNCT
ftr-408	43	13	a.	a.	NOUN
ftr-408	43	14	taxpayer	taxpayer	PROPN
ftr-408	43	15	records	record	NOUN
ftr-408	43	16	will	will	AUX
ftr-408	43	17	become	become	VERB
ftr-408	43	18	more	more	ADV
ftr-408	43	19	easily	easily	ADV
ftr-408	43	20	accessible	accessible	ADJ
ftr-408	43	21	and	and	CCONJ
ftr-408	43	22	available	available	ADJ
ftr-408	43	23	on	on	ADP
ftr-408	43	24	current	current	ADJ
ftr-408	43	25	years	year	NOUN
ftr-408	43	26	;	;	PUNCT
ftr-408	43	27	b.	b.	PROPN
ftr-408	43	28	taxpayer	taxpayer	PROPN
ftr-408	43	29	personnel	personnel	NOUN
ftr-408	43	30	familiar	familiar	ADJ
ftr-408	43	31	with	with	ADP
ftr-408	43	32	transactions	transaction	NOUN
ftr-408	43	33	selected	select	VERB
ftr-408	43	34	for	for	ADP
ftr-408	43	35	examination	examination	NOUN
ftr-408	43	36	will	will	AUX
ftr-408	43	37	still	still	ADV
ftr-408	43	38	be	be	AUX
ftr-408	43	39	available	available	ADJ
ftr-408	43	40	;	;	PUNCT
ftr-408	43	41	c.	c.	PROPN
ftr-408	43	42	there	there	PRON
ftr-408	43	43	will	will	AUX
ftr-408	43	44	be	be	AUX
ftr-408	43	45	the	the	DET
ftr-408	43	46	ability	ability	NOUN
ftr-408	43	47	to	to	PART
ftr-408	43	48	eliminate	eliminate	VERB
ftr-408	43	49	issues	issue	NOUN
ftr-408	43	50	from	from	ADP
ftr-408	43	51	future	future	ADJ
ftr-408	43	52	examinations	examination	NOUN
ftr-408	43	53	by	by	ADP
ftr-408	43	54	using	use	VERB
ftr-408	43	55	resolution	resolution	NOUN
ftr-408	43	56	tools	tool	NOUN
ftr-408	43	57	;	;	PUNCT
ftr-408	43	58	d.	d.	PROPN
ftr-408	43	59	there	there	PRON
ftr-408	43	60	will	will	AUX
ftr-408	43	61	be	be	AUX
ftr-408	43	62	the	the	DET
ftr-408	43	63	ability	ability	NOUN
ftr-408	43	64	to	to	PART
ftr-408	43	65	enter	enter	VERB
ftr-408	43	66	into	into	ADP
ftr-408	43	67	pre	pre	ADJ
ftr-408	43	68	-	-	ADJ
ftr-408	43	69	filing	filing	ADJ
ftr-408	43	70	actions	action	NOUN
ftr-408	43	71	for	for	ADP
ftr-408	43	72	future	future	ADJ
ftr-408	43	73	returns	return	NOUN
ftr-408	43	74	;	;	PUNCT
ftr-408	43	75	and	and	CCONJ
ftr-408	43	76	e.	e.	PROPN
ftr-408	43	77	there	there	PRON
ftr-408	43	78	will	will	AUX
ftr-408	43	79	be	be	AUX
ftr-408	43	80	the	the	DET
ftr-408	43	81	improved	improved	ADJ
ftr-408	43	82	employee	employee	NOUN
ftr-408	43	83	and	and	CCONJ
ftr-408	43	84	customer	customer	NOUN
ftr-408	43	85	satisfaction.3	satisfaction.3	PROPN
ftr-408	43	86	the	the	DET
ftr-408	43	87	lmsb	lmsb	PROPN
ftr-408	43	88	has	have	AUX
ftr-408	43	89	considered	consider	VERB
ftr-408	43	90	several	several	ADJ
ftr-408	43	91	techniques	technique	NOUN
ftr-408	43	92	to	to	PART
ftr-408	43	93	improve	improve	VERB
ftr-408	43	94	audit	audit	NOUN
ftr-408	43	95	currency	currency	NOUN
ftr-408	43	96	,	,	PUNCT
ftr-408	43	97	such	such	ADJ
ftr-408	43	98	as	as	ADP
ftr-408	43	99	limited	limited	ADJ
ftr-408	43	100	scope	scope	NOUN
ftr-408	43	101	audits	audits	NOUN
ftr-408	43	102	,	,	PUNCT
ftr-408	43	103	skip	skip	ADJ
ftr-408	43	104	-	-	PUNCT
ftr-408	43	105	cycle	cycle	NOUN
ftr-408	43	106	examinations	examination	NOUN
ftr-408	43	107	,	,	PUNCT
ftr-408	43	108	multi	multi	ADJ
ftr-408	43	109	-	-	ADJ
ftr-408	43	110	year	year	NOUN
ftr-408	43	111	examinations	examination	NOUN
ftr-408	43	112	,	,	PUNCT
ftr-408	43	113	1	1	X
ftr-408	43	114	.	.	X
ftr-408	44	1	large	large	ADJ
ftr-408	44	2	to	to	ADP
ftr-408	44	3	mid	mid	ADJ
ftr-408	44	4	-	-	NOUN
ftr-408	44	5	size	size	NOUN
ftr-408	44	6	business	business	NOUN
ftr-408	44	7	division	division	NOUN
ftr-408	44	8	homepage	homepage	NOUN
ftr-408	44	9	,	,	PUNCT
ftr-408	44	10	at	at	ADP
ftr-408	44	11	http://www.irs.gov/	http://www.irs.gov/	ADJ
ftr-408	44	12	business	business	NOUN
ftr-408	44	13	/	/	SYM
ftr-408	44	14	article/0,,id=103401,00.html	article/0,,id=103401,00.html	PROPN
ftr-408	44	15	.	.	PUNCT
ftr-408	45	1	2	2	X
ftr-408	45	2	.	.	X
ftr-408	45	3	see	see	VERB
ftr-408	45	4	i.r.m	i.r.m	PROPN
ftr-408	45	5	.	.	PUNCT
ftr-408	46	1	4.45.7.2	4.45.7.2	NUM
ftr-408	46	2	(	(	PUNCT
ftr-408	46	3	2004	2004	NUM
ftr-408	46	4	)	)	PUNCT
ftr-408	46	5	.	.	PUNCT
ftr-408	47	1	3	3	X
ftr-408	47	2	.	.	X
ftr-408	47	3	i.r.m	i.r.m	PROPN
ftr-408	47	4	.	.	PUNCT
ftr-408	48	1	4.45.7.2(1	4.45.7.2(1	NOUN
ftr-408	48	2	)	)	PUNCT
ftr-408	48	3	(	(	PUNCT
ftr-408	48	4	2004	2004	NUM
ftr-408	48	5	)	)	PUNCT
ftr-408	48	6	.	.	PUNCT
ftr-408	49	1	458	458	NUM
ftr-408	49	2	florida	florida	PROPN
ftr-408	49	3	tax	tax	PROPN
ftr-408	49	4	review	review	PROPN
ftr-408	49	5	vol.7:7	vol.7:7	DET
ftr-408	49	6	lmsb	lmsb	NOUN
ftr-408	49	7	sweeps	sweep	NOUN
ftr-408	49	8	,	,	PUNCT
ftr-408	49	9	and	and	CCONJ
ftr-408	49	10	accelerated	accelerate	VERB
ftr-408	49	11	examination	examination	NOUN
ftr-408	49	12	plans	plan	NOUN
ftr-408	49	13	.	.	PUNCT
ftr-408	50	1	one	one	NUM
ftr-408	50	2	of	of	ADP
ftr-408	50	3	the	the	DET
ftr-408	50	4	lmsb	lmsb	PROPN
ftr-408	50	5	’s	’s	PART
ftr-408	50	6	more4	more4	PROPN
ftr-408	50	7	imaginative	imaginative	ADJ
ftr-408	50	8	initiatives	initiative	NOUN
ftr-408	50	9	for	for	ADP
ftr-408	50	10	improving	improve	VERB
ftr-408	50	11	audit	audit	NOUN
ftr-408	50	12	currency	currency	NOUN
ftr-408	50	13	is	be	AUX
ftr-408	50	14	the	the	DET
ftr-408	50	15	audit	audit	NOUN
ftr-408	50	16	technique	technique	NOUN
ftr-408	50	17	known	know	VERB
ftr-408	50	18	as	as	ADP
ftr-408	50	19	the	the	DET
ftr-408	50	20	limited	limited	ADJ
ftr-408	50	21	issue	issue	NOUN
ftr-408	50	22	focused	focus	VERB
ftr-408	50	23	examination	examination	NOUN
ftr-408	50	24	(	(	PUNCT
ftr-408	50	25	life	life	NOUN
ftr-408	50	26	)	)	PUNCT
ftr-408	50	27	process	process	NOUN
ftr-408	50	28	.	.	PUNCT
ftr-408	51	1	under	under	ADP
ftr-408	51	2	life,5	life,5	NOUN
ftr-408	51	3	the	the	DET
ftr-408	51	4	lmsb	lmsb	PROPN
ftr-408	51	5	has	have	AUX
ftr-408	51	6	attempted	attempt	VERB
ftr-408	51	7	to	to	PART
ftr-408	51	8	involve	involve	VERB
ftr-408	51	9	taxpayers	taxpayer	NOUN
ftr-408	51	10	in	in	ADP
ftr-408	51	11	the	the	DET
ftr-408	51	12	audit	audit	NOUN
ftr-408	51	13	process	process	NOUN
ftr-408	51	14	by	by	ADP
ftr-408	51	15	sharing	share	VERB
ftr-408	51	16	responsibility	responsibility	NOUN
ftr-408	51	17	for	for	ADP
ftr-408	51	18	timely	timely	ADJ
ftr-408	51	19	completion	completion	NOUN
ftr-408	51	20	of	of	ADP
ftr-408	51	21	the	the	DET
ftr-408	51	22	audit	audit	NOUN
ftr-408	51	23	and	and	CCONJ
ftr-408	51	24	has	have	AUX
ftr-408	51	25	attempted	attempt	VERB
ftr-408	51	26	to	to	PART
ftr-408	51	27	streamline	streamline	VERB
ftr-408	51	28	the	the	DET
ftr-408	51	29	audit	audit	NOUN
ftr-408	51	30	by	by	ADP
ftr-408	51	31	reducing	reduce	VERB
ftr-408	51	32	the	the	DET
ftr-408	51	33	scope	scope	NOUN
ftr-408	51	34	of	of	ADP
ftr-408	51	35	issues	issue	NOUN
ftr-408	51	36	examined	examine	VERB
ftr-408	51	37	and	and	CCONJ
ftr-408	51	38	applying	apply	VERB
ftr-408	51	39	materiality	materiality	NOUN
ftr-408	51	40	thresholds	threshold	NOUN
ftr-408	51	41	to	to	PART
ftr-408	51	42	limit	limit	VERB
ftr-408	51	43	scope	scope	NOUN
ftr-408	51	44	expansion.6	expansion.6	PROPN
ftr-408	51	45	although	although	SCONJ
ftr-408	51	46	the	the	DET
ftr-408	51	47	lmsb	lmsb	NOUN
ftr-408	51	48	has	have	AUX
ftr-408	51	49	had	have	VERB
ftr-408	51	50	success	success	NOUN
ftr-408	51	51	improving	improve	VERB
ftr-408	51	52	audit	audit	NOUN
ftr-408	51	53	currency	currency	NOUN
ftr-408	51	54	through	through	ADP
ftr-408	51	55	the	the	DET
ftr-408	51	56	use	use	NOUN
ftr-408	51	57	of	of	ADP
ftr-408	51	58	life	life	NOUN
ftr-408	51	59	,	,	PUNCT
ftr-408	51	60	it	it	PRON
ftr-408	51	61	is	be	AUX
ftr-408	51	62	paying	pay	VERB
ftr-408	51	63	too	too	ADV
ftr-408	51	64	high	high	ADJ
ftr-408	51	65	a	a	DET
ftr-408	51	66	price	price	NOUN
ftr-408	51	67	for	for	ADP
ftr-408	51	68	this	this	DET
ftr-408	51	69	result	result	NOUN
ftr-408	51	70	.	.	PUNCT
ftr-408	52	1	by	by	ADP
ftr-408	52	2	instituting	institute	VERB
ftr-408	52	3	life	life	NOUN
ftr-408	52	4	,	,	PUNCT
ftr-408	52	5	the	the	DET
ftr-408	52	6	lmsb	lmsb	NOUN
ftr-408	52	7	has	have	AUX
ftr-408	52	8	exceeded	exceed	VERB
ftr-408	52	9	the	the	DET
ftr-408	52	10	audit	audit	NOUN
ftr-408	52	11	authority	authority	NOUN
ftr-408	52	12	congressionally	congressionally	ADV
ftr-408	52	13	granted	grant	VERB
ftr-408	52	14	to	to	ADP
ftr-408	52	15	the	the	DET
ftr-408	52	16	irs	irs	PROPN
ftr-408	52	17	.	.	PUNCT
ftr-408	53	1	furthermore	furthermore	ADV
ftr-408	53	2	,	,	PUNCT
ftr-408	53	3	the	the	DET
ftr-408	53	4	irs	irs	PROPN
ftr-408	53	5	is	be	AUX
ftr-408	53	6	doing	do	VERB
ftr-408	53	7	so	so	ADV
ftr-408	53	8	without	without	ADP
ftr-408	53	9	full	full	ADJ
ftr-408	53	10	disclosure	disclosure	NOUN
ftr-408	53	11	to	to	ADP
ftr-408	53	12	the	the	DET
ftr-408	53	13	public	public	NOUN
ftr-408	53	14	of	of	ADP
ftr-408	53	15	how	how	SCONJ
ftr-408	53	16	life	life	NOUN
ftr-408	53	17	is	be	AUX
ftr-408	53	18	implemented	implement	VERB
ftr-408	53	19	.	.	PUNCT
ftr-408	54	1	in	in	ADP
ftr-408	54	2	other	other	ADJ
ftr-408	54	3	words	word	NOUN
ftr-408	54	4	,	,	PUNCT
ftr-408	54	5	the	the	DET
ftr-408	54	6	irs	irs	PROPN
ftr-408	54	7	is	be	AUX
ftr-408	54	8	in	in	ADP
ftr-408	54	9	effect	effect	NOUN
ftr-408	54	10	legislating	legislate	VERB
ftr-408	54	11	without	without	ADP
ftr-408	54	12	any	any	DET
ftr-408	54	13	political	political	ADJ
ftr-408	54	14	accountability	accountability	NOUN
ftr-408	54	15	.	.	PUNCT
ftr-408	55	1	in	in	ADP
ftr-408	55	2	addition	addition	NOUN
ftr-408	55	3	,	,	PUNCT
ftr-408	55	4	although	although	SCONJ
ftr-408	55	5	the	the	DET
ftr-408	55	6	lmsb	lmsb	NOUN
ftr-408	55	7	believes	believe	VERB
ftr-408	55	8	that	that	SCONJ
ftr-408	55	9	it	it	PRON
ftr-408	55	10	will	will	AUX
ftr-408	55	11	not	not	PART
ftr-408	55	12	be	be	AUX
ftr-408	55	13	sacrificing	sacrifice	VERB
ftr-408	55	14	much	much	ADV
ftr-408	55	15	in	in	ADP
ftr-408	55	16	the	the	DET
ftr-408	55	17	way	way	NOUN
ftr-408	55	18	of	of	ADP
ftr-408	55	19	quality	quality	NOUN
ftr-408	55	20	,	,	PUNCT
ftr-408	55	21	this	this	DET
ftr-408	55	22	claim	claim	NOUN
ftr-408	55	23	does	do	AUX
ftr-408	55	24	not	not	PART
ftr-408	55	25	hold	hold	VERB
ftr-408	55	26	up	up	ADP
ftr-408	55	27	,	,	PUNCT
ftr-408	55	28	especially	especially	ADV
ftr-408	55	29	when	when	SCONJ
ftr-408	55	30	one	one	PRON
ftr-408	55	31	considers	consider	VERB
ftr-408	55	32	the	the	DET
ftr-408	55	33	potential	potential	NOUN
ftr-408	55	34	for	for	ADP
ftr-408	55	35	taxpayer	taxpayer	NOUN
ftr-408	55	36	abuse	abuse	NOUN
ftr-408	55	37	of	of	ADP
ftr-408	55	38	the	the	DET
ftr-408	55	39	program	program	NOUN
ftr-408	55	40	.	.	PUNCT
ftr-408	56	1	the	the	DET
ftr-408	56	2	fact	fact	NOUN
ftr-408	56	3	that	that	SCONJ
ftr-408	56	4	corporate	corporate	PROPN
ftr-408	56	5	america	america	PROPN
ftr-408	56	6	views	view	VERB
ftr-408	56	7	tax	tax	NOUN
ftr-408	56	8	departments	department	NOUN
ftr-408	56	9	as	as	ADP
ftr-408	56	10	profit	profit	NOUN
ftr-408	56	11	centers	center	NOUN
ftr-408	56	12	almost	almost	ADV
ftr-408	56	13	assures	assure	VERB
ftr-408	56	14	that	that	SCONJ
ftr-408	56	15	lmsb	lmsb	PROPN
ftr-408	56	16	“	"	PUNCT
ftr-408	56	17	customers	customer	NOUN
ftr-408	56	18	”	"	PUNCT
ftr-408	56	19	will	will	AUX
ftr-408	56	20	be	be	AUX
ftr-408	56	21	able	able	ADJ
ftr-408	56	22	to	to	PART
ftr-408	56	23	exploit	exploit	VERB
ftr-408	56	24	the	the	DET
ftr-408	56	25	lack	lack	NOUN
ftr-408	56	26	of	of	ADP
ftr-408	56	27	audit	audit	NOUN
ftr-408	56	28	thoroughness	thoroughness	NOUN
ftr-408	56	29	to	to	PART
ftr-408	56	30	engage	engage	VERB
ftr-408	56	31	in	in	ADP
ftr-408	56	32	questionable	questionable	ADJ
ftr-408	56	33	if	if	SCONJ
ftr-408	56	34	not	not	PART
ftr-408	56	35	outright	outright	ADJ
ftr-408	56	36	fraudulent	fraudulent	ADJ
ftr-408	56	37	activity	activity	NOUN
ftr-408	56	38	.	.	PUNCT
ftr-408	57	1	life	life	NOUN
ftr-408	57	2	also	also	ADV
ftr-408	57	3	greatly	greatly	ADV
ftr-408	57	4	undermines	undermine	VERB
ftr-408	57	5	the	the	DET
ftr-408	57	6	rule	rule	NOUN
ftr-408	57	7	of	of	ADP
ftr-408	57	8	law	law	NOUN
ftr-408	57	9	because	because	SCONJ
ftr-408	57	10	the	the	DET
ftr-408	57	11	program	program	NOUN
ftr-408	57	12	misuses	misuse	VERB
ftr-408	57	13	discretion	discretion	NOUN
ftr-408	57	14	and	and	CCONJ
ftr-408	57	15	arbitrarily	arbitrarily	ADV
ftr-408	57	16	treats	treat	NOUN
ftr-408	57	17	similarly	similarly	ADV
ftr-408	57	18	situated	situate	VERB
ftr-408	57	19	taxpayers	taxpayer	NOUN
ftr-408	57	20	unequally	unequally	ADV
ftr-408	57	21	.	.	PUNCT
ftr-408	58	1	this	this	DET
ftr-408	58	2	paper	paper	NOUN
ftr-408	58	3	will	will	AUX
ftr-408	58	4	examine	examine	VERB
ftr-408	58	5	life	life	NOUN
ftr-408	58	6	and	and	CCONJ
ftr-408	58	7	whether	whether	SCONJ
ftr-408	58	8	the	the	DET
ftr-408	58	9	lmsb	lmsb	PROPN
ftr-408	58	10	has	have	AUX
ftr-408	58	11	given	give	VERB
ftr-408	58	12	up	up	ADP
ftr-408	58	13	too	too	ADV
ftr-408	58	14	much	much	ADJ
ftr-408	58	15	in	in	ADP
ftr-408	58	16	the	the	DET
ftr-408	58	17	name	name	NOUN
ftr-408	58	18	of	of	ADP
ftr-408	58	19	improving	improve	VERB
ftr-408	58	20	audit	audit	NOUN
ftr-408	58	21	currency	currency	NOUN
ftr-408	58	22	in	in	ADP
ftr-408	58	23	a	a	DET
ftr-408	58	24	world	world	NOUN
ftr-408	58	25	of	of	ADP
ftr-408	58	26	insufficient	insufficient	ADJ
ftr-408	58	27	enforcement	enforcement	NOUN
ftr-408	58	28	resources	resource	NOUN
ftr-408	58	29	.	.	PUNCT
ftr-408	59	1	part	part	NOUN
ftr-408	59	2	ii	ii	PROPN
ftr-408	59	3	will	will	AUX
ftr-408	59	4	discuss	discuss	VERB
ftr-408	59	5	some	some	PRON
ftr-408	59	6	of	of	ADP
ftr-408	59	7	the	the	DET
ftr-408	59	8	recent	recent	ADJ
ftr-408	59	9	budget	budget	NOUN
ftr-408	59	10	and	and	CCONJ
ftr-408	59	11	enforcement	enforcement	NOUN
ftr-408	59	12	problems	problem	NOUN
ftr-408	59	13	that	that	PRON
ftr-408	59	14	the	the	DET
ftr-408	59	15	irs	irs	PROPN
ftr-408	59	16	has	have	AUX
ftr-408	59	17	been	be	AUX
ftr-408	59	18	having	have	VERB
ftr-408	59	19	.	.	PUNCT
ftr-408	60	1	part	part	NOUN
ftr-408	60	2	iii	iii	NOUN
ftr-408	60	3	will	will	AUX
ftr-408	60	4	examine	examine	VERB
ftr-408	60	5	life	life	NOUN
ftr-408	60	6	and	and	CCONJ
ftr-408	60	7	explain	explain	VERB
ftr-408	60	8	the	the	DET
ftr-408	60	9	program	program	NOUN
ftr-408	60	10	’s	’s	PART
ftr-408	60	11	specifics	specific	NOUN
ftr-408	60	12	.	.	PUNCT
ftr-408	61	1	part	part	NOUN
ftr-408	61	2	iv	iv	PRON
ftr-408	61	3	will	will	AUX
ftr-408	61	4	analyze	analyze	VERB
ftr-408	61	5	whether	whether	SCONJ
ftr-408	61	6	the	the	DET
ftr-408	61	7	irs	irs	PROPN
ftr-408	61	8	has	have	AUX
ftr-408	61	9	exceeded	exceed	VERB
ftr-408	61	10	its	its	PRON
ftr-408	61	11	authority	authority	NOUN
ftr-408	61	12	in	in	ADP
ftr-408	61	13	implementing	implement	VERB
ftr-408	61	14	life	life	NOUN
ftr-408	61	15	.	.	PUNCT
ftr-408	62	1	part	part	NOUN
ftr-408	62	2	iv	iv	PRON
ftr-408	62	3	will	will	AUX
ftr-408	62	4	also	also	ADV
ftr-408	62	5	address	address	VERB
ftr-408	62	6	the	the	DET
ftr-408	62	7	irs	irs	PROPN
ftr-408	62	8	’s	’s	PART
ftr-408	62	9	unwillingness	unwillingness	NOUN
ftr-408	62	10	to	to	PART
ftr-408	62	11	explain	explain	VERB
ftr-408	62	12	fully	fully	ADV
ftr-408	62	13	critical	critical	ADJ
ftr-408	62	14	aspects	aspect	NOUN
ftr-408	62	15	of	of	ADP
ftr-408	62	16	life	life	NOUN
ftr-408	62	17	to	to	ADP
ftr-408	62	18	the	the	DET
ftr-408	62	19	public	public	NOUN
ftr-408	62	20	.	.	PUNCT
ftr-408	63	1	part	part	NOUN
ftr-408	63	2	v	v	NOUN
ftr-408	63	3	will	will	AUX
ftr-408	63	4	explore	explore	VERB
ftr-408	63	5	whether	whether	SCONJ
ftr-408	63	6	or	or	CCONJ
ftr-408	63	7	not	not	PART
ftr-408	63	8	life	life	NOUN
ftr-408	63	9	,	,	PUNCT
ftr-408	63	10	even	even	ADV
ftr-408	63	11	if	if	SCONJ
ftr-408	63	12	legitimate	legitimate	ADJ
ftr-408	63	13	,	,	PUNCT
ftr-408	63	14	is	be	AUX
ftr-408	63	15	good	good	ADJ
ftr-408	63	16	public	public	ADJ
ftr-408	63	17	policy	policy	NOUN
ftr-408	63	18	.	.	PUNCT
ftr-408	64	1	finally	finally	ADV
ftr-408	64	2	,	,	PUNCT
ftr-408	64	3	part	part	PROPN
ftr-408	64	4	vi	vi	PROPN
ftr-408	64	5	concludes	conclude	VERB
ftr-408	64	6	that	that	SCONJ
ftr-408	64	7	the	the	DET
ftr-408	64	8	irs	irs	PROPN
ftr-408	64	9	is	be	AUX
ftr-408	64	10	indeed	indeed	ADV
ftr-408	64	11	sacrificing	sacrifice	VERB
ftr-408	64	12	too	too	ADV
ftr-408	64	13	much	much	ADJ
ftr-408	64	14	for	for	ADP
ftr-408	64	15	improving	improve	VERB
ftr-408	64	16	audit	audit	NOUN
ftr-408	64	17	currency	currency	NOUN
ftr-408	64	18	through	through	ADP
ftr-408	64	19	life	life	NOUN
ftr-408	64	20	.	.	PUNCT
ftr-408	65	1	by	by	ADP
ftr-408	65	2	implementing	implement	VERB
ftr-408	65	3	life	life	NOUN
ftr-408	65	4	,	,	PUNCT
ftr-408	65	5	it	it	PRON
ftr-408	65	6	has	have	AUX
ftr-408	65	7	both	both	CCONJ
ftr-408	65	8	changed	change	VERB
ftr-408	65	9	the	the	DET
ftr-408	65	10	historical	historical	ADJ
ftr-408	65	11	relationship	relationship	NOUN
ftr-408	65	12	between	between	ADP
ftr-408	65	13	taxpayers	taxpayer	NOUN
ftr-408	65	14	and	and	CCONJ
ftr-408	65	15	the	the	DET
ftr-408	65	16	tax	tax	NOUN
ftr-408	65	17	collector	collector	NOUN
ftr-408	65	18	,	,	PUNCT
ftr-408	65	19	and	and	CCONJ
ftr-408	65	20	it	it	PRON
ftr-408	65	21	has	have	AUX
ftr-408	65	22	done	do	VERB
ftr-408	65	23	so	so	ADV
ftr-408	65	24	in	in	ADP
ftr-408	65	25	a	a	DET
ftr-408	65	26	manner	manner	NOUN
ftr-408	65	27	that	that	SCONJ
ftr-408	65	28	it	it	PRON
ftr-408	65	29	must	must	AUX
ftr-408	65	30	know	know	VERB
ftr-408	65	31	that	that	SCONJ
ftr-408	65	32	neither	neither	CCONJ
ftr-408	65	33	congress	congress	PROPN
ftr-408	65	34	nor	nor	CCONJ
ftr-408	65	35	the	the	DET
ftr-408	65	36	public	public	NOUN
ftr-408	65	37	would	would	AUX
ftr-408	65	38	sanction	sanction	VERB
ftr-408	65	39	.	.	PUNCT
ftr-408	66	1	4	4	X
ftr-408	66	2	.	.	X
ftr-408	66	3	i.r.m	i.r.m	PROPN
ftr-408	66	4	.	.	PUNCT
ftr-408	67	1	4.45.7.2(4	4.45.7.2(4	NUM
ftr-408	67	2	)	)	PUNCT
ftr-408	67	3	(	(	PUNCT
ftr-408	67	4	2004	2004	NUM
ftr-408	67	5	)	)	PUNCT
ftr-408	67	6	.	.	PUNCT
ftr-408	68	1	5	5	X
ftr-408	68	2	.	.	X
ftr-408	68	3	i.r.m	i.r.m	PROPN
ftr-408	68	4	.	.	PUNCT
ftr-408	69	1	4.45.7.2(5	4.45.7.2(5	X
ftr-408	69	2	)	)	PUNCT
ftr-408	69	3	(	(	PUNCT
ftr-408	69	4	2004	2004	NUM
ftr-408	69	5	)	)	PUNCT
ftr-408	69	6	.	.	PUNCT
ftr-408	70	1	6	6	X
ftr-408	70	2	.	.	X
ftr-408	70	3	i.r.m	i.r.m	PROPN
ftr-408	70	4	.	.	PUNCT
ftr-408	71	1	4.45.7.2(5	4.45.7.2(5	X
ftr-408	71	2	)	)	PUNCT
ftr-408	71	3	(	(	PUNCT
ftr-408	71	4	2004	2004	NUM
ftr-408	71	5	)	)	PUNCT
ftr-408	71	6	.	.	PUNCT
ftr-408	72	1	2006	2006	NUM
ftr-408	72	2	]	]	PUNCT
ftr-408	72	3	agency	agency	NOUN
ftr-408	72	4	activism	activism	NOUN
ftr-408	72	5	as	as	ADP
ftr-408	72	6	a	a	DET
ftr-408	72	7	new	new	ADJ
ftr-408	72	8	way	way	NOUN
ftr-408	72	9	of	of	ADP
ftr-408	72	10	life	life	NOUN
ftr-408	72	11	459	459	NUM
ftr-408	72	12	ii.the	ii.the	DET
ftr-408	72	13	irs	irs	PROPN
ftr-408	72	14	’s	’s	PART
ftr-408	72	15	recent	recent	ADJ
ftr-408	72	16	budgetary	budgetary	ADJ
ftr-408	72	17	problems	problem	NOUN
ftr-408	72	18	prevent	prevent	VERB
ftr-408	72	19	effective	effective	ADJ
ftr-408	72	20	enforcement	enforcement	NOUN
ftr-408	72	21	during	during	ADP
ftr-408	72	22	at	at	ADV
ftr-408	72	23	least	least	ADV
ftr-408	72	24	one	one	NUM
ftr-408	72	25	of	of	ADP
ftr-408	72	26	the	the	DET
ftr-408	72	27	years	year	NOUN
ftr-408	72	28	from	from	ADP
ftr-408	72	29	2001	2001	NUM
ftr-408	72	30	-	-	SYM
ftr-408	72	31	2003	2003	NUM
ftr-408	72	32	,	,	PUNCT
ftr-408	72	33	eighty	eighty	NUM
ftr-408	72	34	-	-	PUNCT
ftr-408	72	35	two	two	NUM
ftr-408	72	36	of	of	ADP
ftr-408	72	37	the	the	DET
ftr-408	72	38	nation	nation	NOUN
ftr-408	72	39	’s	’s	PART
ftr-408	72	40	largest	large	ADJ
ftr-408	72	41	corporations	corporation	NOUN
ftr-408	72	42	did	do	AUX
ftr-408	72	43	not	not	PART
ftr-408	72	44	pay	pay	VERB
ftr-408	72	45	federal	federal	ADJ
ftr-408	72	46	income	income	NOUN
ftr-408	72	47	taxes	taxis	NOUN
ftr-408	72	48	.	.	PUNCT
ftr-408	73	1	while	while	SCONJ
ftr-408	73	2	there	there	PRON
ftr-408	73	3	are7	are7	PROPN
ftr-408	73	4	several	several	ADJ
ftr-408	73	5	causes	cause	NOUN
ftr-408	73	6	for	for	ADP
ftr-408	73	7	such	such	DET
ftr-408	73	8	an	an	DET
ftr-408	73	9	astounding	astounding	ADJ
ftr-408	73	10	number	number	NOUN
ftr-408	73	11	,	,	PUNCT
ftr-408	73	12	the	the	DET
ftr-408	73	13	irs	irs	PROPN
ftr-408	73	14	’s	’s	PART
ftr-408	73	15	failing	fail	VERB
ftr-408	73	16	ability	ability	NOUN
ftr-408	73	17	to8	to8	PROPN
ftr-408	73	18	conduct	conduct	VERB
ftr-408	73	19	effective	effective	ADJ
ftr-408	73	20	audits	audits	NOUN
ftr-408	73	21	of	of	ADP
ftr-408	73	22	a	a	DET
ftr-408	73	23	large	large	ADJ
ftr-408	73	24	number	number	NOUN
ftr-408	73	25	of	of	ADP
ftr-408	73	26	corporate	corporate	ADJ
ftr-408	73	27	taxpayers	taxpayer	NOUN
ftr-408	73	28	is	be	AUX
ftr-408	73	29	certainly	certainly	ADV
ftr-408	73	30	one	one	NUM
ftr-408	73	31	of	of	ADP
ftr-408	73	32	them	they	PRON
ftr-408	73	33	.	.	PUNCT
ftr-408	74	1	in	in	ADP
ftr-408	74	2	recent	recent	ADJ
ftr-408	74	3	years	year	NOUN
ftr-408	74	4	there	there	PRON
ftr-408	74	5	has	have	AUX
ftr-408	74	6	been	be	AUX
ftr-408	74	7	a	a	DET
ftr-408	74	8	marked	mark	VERB
ftr-408	74	9	decline	decline	NOUN
ftr-408	74	10	in	in	ADP
ftr-408	74	11	corporate	corporate	ADJ
ftr-408	74	12	audit	audit	NOUN
ftr-408	74	13	activity	activity	NOUN
ftr-408	74	14	.	.	PUNCT
ftr-408	75	1	9	9	NUM
ftr-408	75	2	only	only	ADV
ftr-408	75	3	about	about	ADV
ftr-408	75	4	a	a	DET
ftr-408	75	5	third	third	NOUN
ftr-408	75	6	of	of	ADP
ftr-408	75	7	very	very	ADV
ftr-408	75	8	large	large	ADJ
ftr-408	75	9	businesses	business	NOUN
ftr-408	75	10	are	be	AUX
ftr-408	75	11	audited	audit	VERB
ftr-408	75	12	every	every	DET
ftr-408	75	13	year	year	NOUN
ftr-408	75	14	,	,	PUNCT
ftr-408	75	15	down	down	ADV
ftr-408	75	16	from	from	ADP
ftr-408	75	17	more	more	ADJ
ftr-408	75	18	than	than	ADP
ftr-408	75	19	half	half	DET
ftr-408	75	20	as	as	ADV
ftr-408	75	21	recently	recently	ADV
ftr-408	75	22	as	as	ADP
ftr-408	75	23	1995	1995	NUM
ftr-408	75	24	.	.	PUNCT
ftr-408	76	1	audit	audit	NOUN
ftr-408	76	2	rates	rate	NOUN
ftr-408	76	3	for	for	ADP
ftr-408	76	4	businesses	business	NOUN
ftr-408	76	5	with	with	ADP
ftr-408	76	6	assets	asset	NOUN
ftr-408	76	7	of	of	ADP
ftr-408	76	8	between	between	ADP
ftr-408	76	9	$	$	SYM
ftr-408	76	10	10	10	NUM
ftr-408	76	11	million	million	NUM
ftr-408	76	12	and	and	CCONJ
ftr-408	76	13	$	$	SYM
ftr-408	76	14	250	250	NUM
ftr-408	76	15	million	million	NUM
ftr-408	76	16	,	,	PUNCT
ftr-408	76	17	.	.	PUNCT
ftr-408	76	18	.	.	PUNCT
ftr-408	77	1	.	.	PUNCT
ftr-408	78	1	plunged	plunge	VERB
ftr-408	78	2	to	to	ADP
ftr-408	78	3	10	10	NUM
ftr-408	78	4	%	%	NOUN
ftr-408	78	5	to	to	PART
ftr-408	78	6	15	15	NUM
ftr-408	78	7	%	%	NOUN
ftr-408	78	8	in	in	ADP
ftr-408	78	9	2001	2001	NUM
ftr-408	78	10	from	from	ADP
ftr-408	78	11	20	20	NUM
ftr-408	78	12	%	%	NOUN
ftr-408	78	13	to	to	PART
ftr-408	78	14	30	30	NUM
ftr-408	78	15	%	%	NOUN
ftr-408	78	16	in	in	ADP
ftr-408	78	17	the	the	DET
ftr-408	78	18	early	early	ADJ
ftr-408	78	19	1990s	1990	NOUN
ftr-408	78	20	.	.	PUNCT
ftr-408	79	1	10	10	NUM
ftr-408	79	2	as	as	ADP
ftr-408	79	3	one	one	NUM
ftr-408	79	4	commentator	commentator	NOUN
ftr-408	79	5	has	have	AUX
ftr-408	79	6	observed	observe	VERB
ftr-408	79	7	:	:	PUNCT
ftr-408	79	8	tax	tax	NOUN
ftr-408	79	9	experts	expert	NOUN
ftr-408	79	10	agree	agree	VERB
ftr-408	79	11	that	that	SCONJ
ftr-408	79	12	corporate	corporate	ADJ
ftr-408	79	13	tax	tax	NOUN
ftr-408	79	14	avoidance	avoidance	NOUN
ftr-408	79	15	has	have	AUX
ftr-408	79	16	become	become	VERB
ftr-408	79	17	a	a	DET
ftr-408	79	18	serious	serious	ADJ
ftr-408	79	19	problem	problem	NOUN
ftr-408	79	20	.	.	PUNCT
ftr-408	80	1	corporate	corporate	ADJ
ftr-408	80	2	tax	tax	NOUN
ftr-408	80	3	receipts	receipt	NOUN
ftr-408	80	4	–	–	PUNCT
ftr-408	80	5	already	already	ADV
ftr-408	80	6	in	in	ADP
ftr-408	80	7	a	a	DET
ftr-408	80	8	long	long	ADJ
ftr-408	80	9	,	,	PUNCT
ftr-408	80	10	steady	steady	ADJ
ftr-408	80	11	decline	decline	NOUN
ftr-408	80	12	–	–	PUNCT
ftr-408	80	13	fell	fall	VERB
ftr-408	80	14	to	to	ADP
ftr-408	80	15	$	$	SYM
ftr-408	80	16	132	132	NUM
ftr-408	80	17	billion	billion	NUM
ftr-408	80	18	in	in	ADP
ftr-408	80	19	the	the	DET
ftr-408	80	20	fiscal	fiscal	ADJ
ftr-408	80	21	year	year	NOUN
ftr-408	80	22	that	that	PRON
ftr-408	80	23	ended	end	VERB
ftr-408	80	24	sept	sept	PROPN
ftr-408	80	25	.	.	PROPN
ftr-408	80	26	30	30	NUM
ftr-408	80	27	,	,	PUNCT
ftr-408	80	28	[	[	X
ftr-408	80	29	2003	2003	NUM
ftr-408	80	30	]	]	PUNCT
ftr-408	80	31	the	the	DET
ftr-408	80	32	lowest	low	ADJ
ftr-408	80	33	since	since	SCONJ
ftr-408	80	34	1993	1993	NUM
ftr-408	80	35	,	,	PUNCT
ftr-408	80	36	even	even	ADV
ftr-408	80	37	before	before	ADP
ftr-408	80	38	adjusting	adjust	VERB
ftr-408	80	39	for	for	ADP
ftr-408	80	40	inflation	inflation	NOUN
ftr-408	80	41	.	.	PUNCT
ftr-408	81	1	expressed	express	VERB
ftr-408	81	2	as	as	ADP
ftr-408	81	3	a	a	DET
ftr-408	81	4	percentage	percentage	NOUN
ftr-408	81	5	of	of	ADP
ftr-408	81	6	total	total	ADJ
ftr-408	81	7	tax	tax	NOUN
ftr-408	81	8	receipts	receipt	NOUN
ftr-408	81	9	or	or	CCONJ
ftr-408	81	10	as	as	ADP
ftr-408	81	11	a	a	DET
ftr-408	81	12	share	share	NOUN
ftr-408	81	13	of	of	ADP
ftr-408	81	14	the	the	DET
ftr-408	81	15	economy	economy	NOUN
ftr-408	81	16	,	,	PUNCT
ftr-408	81	17	corporate	corporate	ADJ
ftr-408	81	18	tax	tax	NOUN
ftr-408	81	19	receipts	receipt	NOUN
ftr-408	81	20	this	this	DET
ftr-408	81	21	year	year	NOUN
ftr-408	81	22	will	will	AUX
ftr-408	81	23	7	7	NUM
ftr-408	81	24	.	.	PUNCT
ftr-408	82	1	kurt	kurt	PROPN
ftr-408	82	2	ritterpusch	ritterpusch	PROPN
ftr-408	82	3	,	,	PUNCT
ftr-408	82	4	[	[	X
ftr-408	82	5	ctj	ctj	NOUN
ftr-408	82	6	tallies	tally	VERB
ftr-408	82	7	corporate	corporate	ADJ
ftr-408	82	8	tax	tax	NOUN
ftr-408	82	9	boon	boon	NOUN
ftr-408	82	10	under	under	ADP
ftr-408	82	11	bush	bush	PROPN
ftr-408	82	12	;	;	PUNCT
ftr-408	82	13	82	82	NUM
ftr-408	82	14	corporations	corporation	NOUN
ftr-408	82	15	have	have	AUX
ftr-408	82	16	had	have	VERB
ftr-408	82	17	a	a	DET
ftr-408	82	18	tax	tax	NOUN
ftr-408	82	19	-	-	PUNCT
ftr-408	82	20	free	free	ADJ
ftr-408	82	21	year	year	NOUN
ftr-408	82	22	,	,	PUNCT
ftr-408	82	23	]	]	PUNCT
ftr-408	82	24	184	184	NUM
ftr-408	82	25	bna	bna	PROPN
ftr-408	82	26	daily	daily	PROPN
ftr-408	82	27	tax	tax	PROPN
ftr-408	82	28	rep	rep	PROPN
ftr-408	82	29	.	.	PROPN
ftr-408	82	30	g-8	g-8	PROPN
ftr-408	82	31	,	,	PUNCT
ftr-408	82	32	g-8	g-8	PROPN
ftr-408	82	33	(	(	PUNCT
ftr-408	82	34	sept	sept	PROPN
ftr-408	82	35	.	.	PROPN
ftr-408	82	36	23	23	NUM
ftr-408	82	37	,	,	PUNCT
ftr-408	82	38	2004	2004	NUM
ftr-408	82	39	)	)	PUNCT
ftr-408	82	40	.	.	PUNCT
ftr-408	83	1	the	the	DET
ftr-408	83	2	rebate	rebate	NOUN
ftr-408	83	3	checks	check	NOUN
ftr-408	83	4	that	that	PRON
ftr-408	83	5	were	be	AUX
ftr-408	83	6	owed	owe	VERB
ftr-408	83	7	to	to	ADP
ftr-408	83	8	these	these	DET
ftr-408	83	9	eighty	eighty	NUM
ftr-408	83	10	-	-	PUNCT
ftr-408	83	11	two	two	NUM
ftr-408	83	12	corporations	corporation	NOUN
ftr-408	83	13	actually	actually	ADV
ftr-408	83	14	totaled	total	VERB
ftr-408	83	15	$	$	SYM
ftr-408	83	16	12.6	12.6	NUM
ftr-408	83	17	billion	billion	NUM
ftr-408	83	18	.	.	PUNCT
ftr-408	84	1	8	8	X
ftr-408	84	2	.	.	PUNCT
ftr-408	84	3	factors	factor	NOUN
ftr-408	84	4	like	like	ADP
ftr-408	84	5	a	a	DET
ftr-408	84	6	slower	slow	ADJ
ftr-408	84	7	economy	economy	NOUN
ftr-408	84	8	,	,	PUNCT
ftr-408	84	9	an	an	DET
ftr-408	84	10	increasingly	increasingly	ADV
ftr-408	84	11	complex	complex	ADJ
ftr-408	84	12	set	set	NOUN
ftr-408	84	13	of	of	ADP
ftr-408	84	14	tax	tax	NOUN
ftr-408	84	15	structures	structure	NOUN
ftr-408	84	16	,	,	PUNCT
ftr-408	84	17	ease	ease	NOUN
ftr-408	84	18	of	of	ADP
ftr-408	84	19	s	s	NOUN
ftr-408	84	20	corporation	corporation	NOUN
ftr-408	84	21	formation	formation	NOUN
ftr-408	84	22	,	,	PUNCT
ftr-408	84	23	and	and	CCONJ
ftr-408	84	24	the	the	DET
ftr-408	84	25	proliferation	proliferation	NOUN
ftr-408	84	26	of	of	ADP
ftr-408	84	27	stock	stock	NOUN
ftr-408	84	28	options	option	NOUN
ftr-408	84	29	have	have	AUX
ftr-408	84	30	also	also	ADV
ftr-408	84	31	contributed	contribute	VERB
ftr-408	84	32	to	to	ADP
ftr-408	84	33	the	the	DET
ftr-408	84	34	recent	recent	ADJ
ftr-408	84	35	decline	decline	NOUN
ftr-408	84	36	in	in	ADP
ftr-408	84	37	corporate	corporate	ADJ
ftr-408	84	38	taxation	taxation	NOUN
ftr-408	84	39	.	.	PUNCT
ftr-408	85	1	irs	irs	PROPN
ftr-408	85	2	:	:	PUNCT
ftr-408	85	3	speeding	speed	VERB
ftr-408	85	4	corporate	corporate	ADJ
ftr-408	85	5	tax	tax	NOUN
ftr-408	85	6	a	a	DET
ftr-408	85	7	u	u	NOUN
ftr-408	86	1	d	d	X
ftr-408	86	2	i	i	PRON
ftr-408	86	3	t	t	X
ftr-408	86	4	s	s	X
ftr-408	86	5	,	,	PUNCT
ftr-408	86	6	g	g	PROPN
ftr-408	86	7	l	l	PROPN
ftr-408	86	8	a	a	DET
ftr-408	86	9	s	s	X
ftr-408	86	10	s	s	X
ftr-408	86	11	j	j	PROPN
ftr-408	86	12	a	a	PRON
ftr-408	86	13	c	c	NOUN
ftr-408	86	14	o	o	X
ftr-408	86	15	b	b	X
ftr-408	86	16	s	s	X
ftr-408	86	17	o	o	NOUN
ftr-408	86	18	n	n	CCONJ
ftr-408	86	19	’	'	PUNCT
ftr-408	86	20	s	s	PART
ftr-408	86	21	e	e	NOUN
ftr-408	86	22	.	.	PUNCT
ftr-408	87	1	p	p	NOUN
ftr-408	87	2	e	e	X
ftr-408	87	3	r	r	NOUN
ftr-408	87	4	s	s	X
ftr-408	87	5	p	p	X
ftr-408	87	6	e	e	NOUN
ftr-408	87	7	c	c	PROPN
ftr-408	87	8	t	t	PROPN
ftr-408	87	9	i	i	PRON
ftr-408	87	10	v	v	ADP
ftr-408	87	11	e	e	NOUN
ftr-408	87	12	,	,	PUNCT
ftr-408	87	13	a	a	DET
ftr-408	87	14	t	t	NOUN
ftr-408	87	15	http://www.glassjacobson.com/index.php3?page=270	http://www.glassjacobson.com/index.php3?page=270	NUM
ftr-408	87	16	(	(	PUNCT
ftr-408	87	17	jan	jan	PROPN
ftr-408	87	18	.	.	PROPN
ftr-408	87	19	2004	2004	NUM
ftr-408	87	20	)	)	PUNCT
ftr-408	87	21	(	(	PUNCT
ftr-408	87	22	hereinafter	hereinafter	NOUN
ftr-408	87	23	glass	glass	PROPN
ftr-408	87	24	jacobson	jacobson	PROPN
ftr-408	87	25	)	)	PUNCT
ftr-408	87	26	.	.	PUNCT
ftr-408	88	1	9	9	X
ftr-408	88	2	.	.	X
ftr-408	88	3	albert	albert	PROPN
ftr-408	88	4	b.	b.	PROPN
ftr-408	88	5	crenshaw	crenshaw	PROPN
ftr-408	88	6	,	,	PUNCT
ftr-408	88	7	irs	irs	PROPN
ftr-408	88	8	putting	put	VERB
ftr-408	88	9	life	life	NOUN
ftr-408	88	10	on	on	ADP
ftr-408	88	11	line	line	NOUN
ftr-408	88	12	in	in	ADP
ftr-408	88	13	bid	bid	NOUN
ftr-408	88	14	to	to	PART
ftr-408	88	15	improve	improve	VERB
ftr-408	88	16	corporate	corporate	ADJ
ftr-408	88	17	audits	audit	NOUN
ftr-408	88	18	,	,	PUNCT
ftr-408	88	19	chi	chi	PROPN
ftr-408	88	20	.	.	PUNCT
ftr-408	89	1	trib	trib	PROPN
ftr-408	89	2	.	.	PROPN
ftr-408	89	3	,	,	PUNCT
ftr-408	89	4	jan	jan	PROPN
ftr-408	89	5	.	.	PROPN
ftr-408	89	6	6	6	NUM
ftr-408	89	7	,	,	PUNCT
ftr-408	89	8	2003	2003	NUM
ftr-408	89	9	,	,	PUNCT
ftr-408	89	10	at	at	ADP
ftr-408	89	11	10	10	NUM
ftr-408	89	12	.	.	PUNCT
ftr-408	89	13	10	10	NUM
ftr-408	89	14	.	.	PUNCT
ftr-408	90	1	i	i	PRON
ftr-408	90	2	d.	d.	PROPN
ftr-408	90	3	460	460	NUM
ftr-408	90	4	florida	florida	PROPN
ftr-408	90	5	tax	tax	PROPN
ftr-408	90	6	review	review	NOUN
ftr-408	90	7	vol.7:7	vol.7:7	ADV
ftr-408	90	8	be	be	AUX
ftr-408	90	9	at	at	ADP
ftr-408	90	10	their	their	PRON
ftr-408	90	11	second	second	ADV
ftr-408	90	12	-	-	PUNCT
ftr-408	90	13	lowest	low	ADJ
ftr-408	90	14	level	level	NOUN
ftr-408	90	15	since	since	SCONJ
ftr-408	90	16	the	the	DET
ftr-408	90	17	great	great	ADJ
ftr-408	90	18	depression	depression	NOUN
ftr-408	90	19	.	.	PUNCT
ftr-408	91	1	only	only	ADV
ftr-408	91	2	1983	1983	NUM
ftr-408	91	3	’s	’s	PART
ftr-408	91	4	receipts	receipt	NOUN
ftr-408	91	5	were	be	AUX
ftr-408	91	6	lower.11	lower.11	VERB
ftr-408	91	7	“	"	PUNCT
ftr-408	91	8	with	with	ADP
ftr-408	91	9	corporate	corporate	ADJ
ftr-408	91	10	tax	tax	NOUN
ftr-408	91	11	receipts	receipt	NOUN
ftr-408	91	12	at	at	ADP
ftr-408	91	13	record	record	NOUN
ftr-408	91	14	lows	low	NOUN
ftr-408	91	15	,	,	PUNCT
ftr-408	91	16	irs	irs	PROPN
ftr-408	91	17	commissioner	commissioner	PROPN
ftr-408	91	18	mark	mark	PROPN
ftr-408	91	19	w.	w.	PROPN
ftr-408	91	20	everson	everson	PROPN
ftr-408	91	21	recently	recently	ADV
ftr-408	91	22	declared	declare	VERB
ftr-408	91	23	that	that	SCONJ
ftr-408	91	24	corporate	corporate	ADJ
ftr-408	91	25	audits	audit	NOUN
ftr-408	91	26	,	,	PUNCT
ftr-408	91	27	which	which	PRON
ftr-408	91	28	now	now	ADV
ftr-408	91	29	take	take	VERB
ftr-408	91	30	an	an	DET
ftr-408	91	31	average	average	NOUN
ftr-408	91	32	of	of	ADP
ftr-408	91	33	38	38	NUM
ftr-408	91	34	months	month	NOUN
ftr-408	91	35	,	,	PUNCT
ftr-408	91	36	should	should	AUX
ftr-408	91	37	be	be	AUX
ftr-408	91	38	completed	complete	VERB
ftr-408	91	39	in	in	ADP
ftr-408	91	40	less	less	ADJ
ftr-408	91	41	than	than	ADP
ftr-408	91	42	half	half	DET
ftr-408	91	43	that	that	DET
ftr-408	91	44	time	time	NOUN
ftr-408	91	45	.	.	PUNCT
ftr-408	91	46	”	"	PUNCT
ftr-408	92	1	the	the	DET
ftr-408	92	2	irs	irs	PROPN
ftr-408	92	3	’s	’s	PART
ftr-408	92	4	hope12	hope12	NOUN
ftr-408	92	5	is	be	AUX
ftr-408	92	6	that	that	SCONJ
ftr-408	92	7	improved	improved	ADJ
ftr-408	92	8	audit	audit	NOUN
ftr-408	92	9	efficiency	efficiency	NOUN
ftr-408	92	10	will	will	AUX
ftr-408	92	11	increase	increase	VERB
ftr-408	92	12	audit	audit	NOUN
ftr-408	92	13	risk	risk	NOUN
ftr-408	92	14	and	and	CCONJ
ftr-408	92	15	thereby	thereby	ADV
ftr-408	92	16	present	present	VERB
ftr-408	92	17	a	a	DET
ftr-408	92	18	more	more	ADV
ftr-408	92	19	constant	constant	ADJ
ftr-408	92	20	audit	audit	NOUN
ftr-408	92	21	threat	threat	NOUN
ftr-408	92	22	to	to	ADP
ftr-408	92	23	the	the	DET
ftr-408	92	24	corporate	corporate	ADJ
ftr-408	92	25	taxpayer	taxpayer	NOUN
ftr-408	92	26	that	that	PRON
ftr-408	92	27	will	will	AUX
ftr-408	92	28	in	in	ADP
ftr-408	92	29	turn	turn	NOUN
ftr-408	92	30	lead	lead	VERB
ftr-408	92	31	to	to	ADP
ftr-408	92	32	greater	great	ADJ
ftr-408	92	33	compliance	compliance	NOUN
ftr-408	92	34	.	.	PUNCT
ftr-408	93	1	this	this	DET
ftr-408	93	2	push	push	NOUN
ftr-408	93	3	for	for	ADP
ftr-408	93	4	increased	increase	VERB
ftr-408	93	5	efficiency	efficiency	NOUN
ftr-408	93	6	has	have	AUX
ftr-408	93	7	been	be	AUX
ftr-408	93	8	the	the	DET
ftr-408	93	9	driving13	driving13	NOUN
ftr-408	93	10	force	force	NOUN
ftr-408	93	11	behind	behind	ADP
ftr-408	93	12	recent	recent	ADJ
ftr-408	93	13	irs	irs	PROPN
ftr-408	93	14	internal	internal	ADJ
ftr-408	93	15	procedures.14	procedures.14	PROPN
ftr-408	93	16	the	the	DET
ftr-408	93	17	irs	irs	PROPN
ftr-408	93	18	has	have	AUX
ftr-408	93	19	been	be	AUX
ftr-408	93	20	relying	rely	VERB
ftr-408	93	21	on	on	ADP
ftr-408	93	22	an	an	DET
ftr-408	93	23	increased	increase	VERB
ftr-408	93	24	budget	budget	NOUN
ftr-408	93	25	to	to	PART
ftr-408	93	26	accomplish	accomplish	VERB
ftr-408	93	27	its	its	PRON
ftr-408	93	28	goals	goal	NOUN
ftr-408	93	29	of	of	ADP
ftr-408	93	30	improving	improve	VERB
ftr-408	93	31	audit	audit	NOUN
ftr-408	93	32	times	time	NOUN
ftr-408	93	33	while	while	SCONJ
ftr-408	93	34	maintaining	maintain	VERB
ftr-408	93	35	quality	quality	NOUN
ftr-408	93	36	.	.	PUNCT
ftr-408	94	1	to	to	PART
ftr-408	94	2	support	support	VERB
ftr-408	94	3	its15	its15	NOUN
ftr-408	94	4	argument	argument	NOUN
ftr-408	94	5	for	for	ADP
ftr-408	94	6	increased	increase	VERB
ftr-408	94	7	funding	funding	NOUN
ftr-408	94	8	,	,	PUNCT
ftr-408	94	9	however	however	ADV
ftr-408	94	10	,	,	PUNCT
ftr-408	94	11	the	the	DET
ftr-408	94	12	irs	irs	PROPN
ftr-408	94	13	has	have	AUX
ftr-408	94	14	been	be	AUX
ftr-408	94	15	trying	try	VERB
ftr-408	94	16	to	to	PART
ftr-408	94	17	show	show	VERB
ftr-408	94	18	that	that	SCONJ
ftr-408	94	19	it	it	PRON
ftr-408	94	20	was	be	AUX
ftr-408	94	21	doing	do	VERB
ftr-408	94	22	as	as	ADV
ftr-408	94	23	much	much	ADV
ftr-408	94	24	as	as	SCONJ
ftr-408	94	25	it	it	PRON
ftr-408	94	26	could	could	AUX
ftr-408	94	27	with	with	ADP
ftr-408	94	28	its	its	PRON
ftr-408	94	29	resources	resource	NOUN
ftr-408	94	30	.	.	PUNCT
ftr-408	95	1	commissioner	commissioner	PROPN
ftr-408	95	2	everson	everson	PROPN
ftr-408	95	3	has	have	AUX
ftr-408	95	4	stated	state	VERB
ftr-408	95	5	“	"	PUNCT
ftr-408	95	6	that	that	SCONJ
ftr-408	95	7	improving	improve	VERB
ftr-408	95	8	the	the	DET
ftr-408	95	9	agency	agency	NOUN
ftr-408	95	10	’s	’s	PART
ftr-408	95	11	efficiency	efficiency	NOUN
ftr-408	95	12	gave	give	VERB
ftr-408	95	13	him	he	PRON
ftr-408	95	14	more	more	ADJ
ftr-408	95	15	ammunition	ammunition	NOUN
ftr-408	95	16	when	when	SCONJ
ftr-408	95	17	it	it	PRON
ftr-408	95	18	came	come	VERB
ftr-408	95	19	time	time	NOUN
ftr-408	95	20	for	for	SCONJ
ftr-408	95	21	him	he	PRON
ftr-408	95	22	to	to	PART
ftr-408	95	23	plead	plead	VERB
ftr-408	95	24	his	his	PRON
ftr-408	95	25	case	case	NOUN
ftr-408	95	26	to	to	ADP
ftr-408	95	27	congress	congress	PROPN
ftr-408	95	28	for	for	ADP
ftr-408	95	29	a	a	DET
ftr-408	95	30	funding	funding	NOUN
ftr-408	95	31	boost	boost	NOUN
ftr-408	95	32	.	.	PUNCT
ftr-408	96	1	in	in	ADP
ftr-408	96	2	the	the	DET
ftr-408	96	3	meantime	meantime	NOUN
ftr-408	96	4	,	,	PUNCT
ftr-408	96	5	.	.	PUNCT
ftr-408	96	6	.	.	PUNCT
ftr-408	97	1	.	.	PUNCT
ftr-408	98	1	greater	great	ADJ
ftr-408	98	2	efficiency	efficiency	NOUN
ftr-408	98	3	has	have	AUX
ftr-408	98	4	enabled	enable	VERB
ftr-408	98	5	the	the	DET
ftr-408	98	6	agency	agency	NOUN
ftr-408	98	7	to	to	PART
ftr-408	98	8	cope	cope	VERB
ftr-408	98	9	when	when	SCONJ
ftr-408	98	10	it	it	PRON
ftr-408	98	11	does	do	VERB
ftr-408	98	12	n’t	not	PART
ftr-408	98	13	11	11	NUM
ftr-408	98	14	.	.	PUNCT
ftr-408	99	1	glass	glass	PROPN
ftr-408	99	2	jacobson	jacobson	PROPN
ftr-408	99	3	,	,	PUNCT
ftr-408	99	4	supra	supra	PROPN
ftr-408	99	5	note	note	PROPN
ftr-408	99	6	8	8	NUM
ftr-408	99	7	(	(	PUNCT
ftr-408	99	8	brackets	bracket	NOUN
ftr-408	99	9	added	add	VERB
ftr-408	99	10	)	)	PUNCT
ftr-408	99	11	.	.	PUNCT
ftr-408	100	1	12	12	NUM
ftr-408	100	2	.	.	PUNCT
ftr-408	101	1	i	i	PRON
ftr-408	101	2	d.	d.	PROPN
ftr-408	101	3	13	13	NUM
ftr-408	101	4	.	.	PUNCT
ftr-408	102	1	i	i	PRON
ftr-408	102	2	d.	d.	PROPN
ftr-408	102	3	as	as	SCONJ
ftr-408	102	4	will	will	AUX
ftr-408	102	5	be	be	AUX
ftr-408	102	6	discussed	discuss	VERB
ftr-408	102	7	in	in	ADP
ftr-408	102	8	more	more	ADJ
ftr-408	102	9	detail	detail	NOUN
ftr-408	102	10	in	in	ADP
ftr-408	102	11	section	section	NOUN
ftr-408	102	12	v	v	NOUN
ftr-408	102	13	,	,	PUNCT
ftr-408	102	14	infra	infra	NOUN
ftr-408	102	15	,	,	PUNCT
ftr-408	102	16	however	however	ADV
ftr-408	102	17	,	,	PUNCT
ftr-408	102	18	there	there	PRON
ftr-408	102	19	is	be	VERB
ftr-408	102	20	legitimate	legitimate	ADJ
ftr-408	102	21	concern	concern	NOUN
ftr-408	102	22	that	that	SCONJ
ftr-408	102	23	steps	step	NOUN
ftr-408	102	24	taken	take	VERB
ftr-408	102	25	to	to	PART
ftr-408	102	26	increase	increase	VERB
ftr-408	102	27	audit	audit	NOUN
ftr-408	102	28	efficiency	efficiency	NOUN
ftr-408	102	29	may	may	AUX
ftr-408	102	30	lead	lead	VERB
ftr-408	102	31	to	to	ADP
ftr-408	102	32	a	a	DET
ftr-408	102	33	greater	great	ADJ
ftr-408	102	34	potential	potential	NOUN
ftr-408	102	35	for	for	ADP
ftr-408	102	36	tax	tax	NOUN
ftr-408	102	37	fraud	fraud	NOUN
ftr-408	102	38	.	.	PUNCT
ftr-408	103	1	i	i	PRON
ftr-408	103	2	d.	d.	PROPN
ftr-408	103	3	14	14	NUM
ftr-408	103	4	.	.	PUNCT
ftr-408	104	1	allen	allen	PROPN
ftr-408	104	2	kenney	kenney	PROPN
ftr-408	104	3	,	,	PUNCT
ftr-408	104	4	[	[	X
ftr-408	104	5	official	official	NOUN
ftr-408	104	6	says	say	VERB
ftr-408	104	7	irs	irs	PROPN
ftr-408	104	8	audit	audit	NOUN
ftr-408	104	9	process	process	NOUN
ftr-408	104	10	still	still	ADV
ftr-408	104	11	needs	need	VERB
ftr-408	104	12	work	work	NOUN
ftr-408	104	13	,	,	PUNCT
ftr-408	104	14	]	]	PUNCT
ftr-408	104	15	105	105	NUM
ftr-408	104	16	tax	tax	NOUN
ftr-408	104	17	notes	note	NOUN
ftr-408	104	18	27	27	NUM
ftr-408	104	19	(	(	PUNCT
ftr-408	104	20	oct	oct	PROPN
ftr-408	104	21	.	.	PROPN
ftr-408	104	22	4	4	NUM
ftr-408	104	23	,	,	PUNCT
ftr-408	104	24	2004	2004	NUM
ftr-408	104	25	):	):	PUNCT
ftr-408	104	26	on	on	ADP
ftr-408	104	27	a	a	DET
ftr-408	104	28	larger	large	ADJ
ftr-408	104	29	scale	scale	NOUN
ftr-408	104	30	,	,	PUNCT
ftr-408	104	31	[	[	X
ftr-408	104	32	deputy	deputy	NOUN
ftr-408	104	33	irs	irs	PROPN
ftr-408	104	34	commissioner	commissioner	NOUN
ftr-408	104	35	for	for	ADP
ftr-408	104	36	services	service	NOUN
ftr-408	104	37	and	and	CCONJ
ftr-408	104	38	enforcement	enforcement	PROPN
ftr-408	104	39	mark	mark	PROPN
ftr-408	104	40	e.	e.	PROPN
ftr-408	104	41	]	]	PUNCT
ftr-408	104	42	matthews	matthews	PROPN
ftr-408	104	43	said	say	VERB
ftr-408	104	44	in	in	ADP
ftr-408	104	45	his	his	PRON
ftr-408	104	46	conference	conference	NOUN
ftr-408	104	47	speech	speech	NOUN
ftr-408	104	48	that	that	PRON
ftr-408	104	49	irs	irs	PROPN
ftr-408	104	50	commissioner	commissioner	NOUN
ftr-408	104	51	mark	mark	PROPN
ftr-408	104	52	everson	everson	PROPN
ftr-408	104	53	’s	’s	PART
ftr-408	104	54	mantra	mantra	PROPN
ftr-408	104	55	that	that	SCONJ
ftr-408	104	56	“	"	PUNCT
ftr-408	104	57	time	time	NOUN
ftr-408	104	58	matters	matter	NOUN
ftr-408	104	59	”	"	PUNCT
ftr-408	104	60	has	have	AUX
ftr-408	104	61	reached	reach	VERB
ftr-408	104	62	all	all	DET
ftr-408	104	63	corners	corner	NOUN
ftr-408	104	64	of	of	ADP
ftr-408	104	65	the	the	DET
ftr-408	104	66	agency	agency	NOUN
ftr-408	104	67	,	,	PUNCT
ftr-408	104	68	pushing	push	VERB
ftr-408	104	69	his	his	PRON
ftr-408	104	70	charges	charge	NOUN
ftr-408	104	71	to	to	PART
ftr-408	104	72	“	"	PUNCT
ftr-408	104	73	ruthlessly	ruthlessly	ADV
ftr-408	104	74	prioritize	prioritize	VERB
ftr-408	104	75	”	"	PUNCT
ftr-408	104	76	their	their	PRON
ftr-408	104	77	use	use	NOUN
ftr-408	104	78	of	of	ADP
ftr-408	104	79	resources	resource	NOUN
ftr-408	104	80	.	.	PUNCT
ftr-408	105	1	“	"	PUNCT
ftr-408	105	2	nobody	nobody	PRON
ftr-408	105	3	feels	feel	VERB
ftr-408	105	4	in	in	ADP
ftr-408	105	5	the	the	DET
ftr-408	105	6	irs	irs	PROPN
ftr-408	105	7	that	that	SCONJ
ftr-408	105	8	they	they	PRON
ftr-408	105	9	are	be	AUX
ftr-408	105	10	not	not	PART
ftr-408	105	11	under	under	ADP
ftr-408	105	12	the	the	DET
ftr-408	105	13	gun	gun	NOUN
ftr-408	105	14	in	in	ADP
ftr-408	105	15	terms	term	NOUN
ftr-408	105	16	of	of	ADP
ftr-408	105	17	thinking	think	VERB
ftr-408	105	18	about	about	ADP
ftr-408	105	19	how	how	SCONJ
ftr-408	105	20	they	they	PRON
ftr-408	105	21	function	function	VERB
ftr-408	105	22	and	and	CCONJ
ftr-408	105	23	what	what	DET
ftr-408	105	24	kind	kind	NOUN
ftr-408	105	25	of	of	ADP
ftr-408	105	26	efficiencies	efficiency	NOUN
ftr-408	105	27	they	they	PRON
ftr-408	105	28	can	can	AUX
ftr-408	105	29	bring	bring	VERB
ftr-408	105	30	,	,	PUNCT
ftr-408	105	31	”	"	PUNCT
ftr-408	105	32	matthews	matthews	PROPN
ftr-408	105	33	said	say	VERB
ftr-408	105	34	.	.	PUNCT
ftr-408	106	1	“	"	PUNCT
ftr-408	106	2	it	it	PRON
ftr-408	106	3	’s	’	VERB
ftr-408	106	4	not	not	PART
ftr-408	106	5	a	a	DET
ftr-408	106	6	message	message	NOUN
ftr-408	106	7	that	that	PRON
ftr-408	106	8	we	we	PRON
ftr-408	106	9	do	do	AUX
ftr-408	106	10	n’t	not	PART
ftr-408	106	11	seek	seek	VERB
ftr-408	106	12	excellence	excellence	NOUN
ftr-408	106	13	–	–	PUNCT
ftr-408	106	14	it	it	PRON
ftr-408	106	15	’s	’	VERB
ftr-408	106	16	about	about	ADP
ftr-408	106	17	making	make	VERB
ftr-408	106	18	right	right	ADJ
ftr-408	106	19	decisions	decision	NOUN
ftr-408	106	20	about	about	ADP
ftr-408	106	21	resources	resource	NOUN
ftr-408	106	22	and	and	CCONJ
ftr-408	106	23	about	about	ADP
ftr-408	106	24	risk	risk	NOUN
ftr-408	106	25	.	.	PUNCT
ftr-408	106	26	”	"	PUNCT
ftr-408	107	1	i	i	PRON
ftr-408	107	2	d.	d.	PROPN
ftr-408	107	3	(	(	PUNCT
ftr-408	107	4	brackets	bracket	NOUN
ftr-408	107	5	added	add	VERB
ftr-408	107	6	)	)	PUNCT
ftr-408	107	7	.	.	PUNCT
ftr-408	108	1	15	15	NUM
ftr-408	108	2	.	.	PUNCT
ftr-408	109	1	i	i	PRON
ftr-408	109	2	d.	d.	PROPN
ftr-408	109	3	at	at	ADP
ftr-408	109	4	28	28	NUM
ftr-408	109	5	.	.	PUNCT
ftr-408	110	1	even	even	ADV
ftr-408	110	2	without	without	ADP
ftr-408	110	3	such	such	ADJ
ftr-408	110	4	funding	funding	NOUN
ftr-408	110	5	increase	increase	NOUN
ftr-408	110	6	,	,	PUNCT
ftr-408	110	7	however	however	ADV
ftr-408	110	8	,	,	PUNCT
ftr-408	110	9	the	the	DET
ftr-408	110	10	irs	irs	PROPN
ftr-408	110	11	still	still	ADV
ftr-408	110	12	planned	plan	VERB
ftr-408	110	13	on	on	ADP
ftr-408	110	14	moving	move	VERB
ftr-408	110	15	ahead	ahead	ADV
ftr-408	110	16	towards	towards	ADP
ftr-408	110	17	“	"	PUNCT
ftr-408	110	18	pursuing	pursue	VERB
ftr-408	110	19	its	its	PRON
ftr-408	110	20	goals	goal	NOUN
ftr-408	110	21	of	of	ADP
ftr-408	110	22	increased	increase	VERB
ftr-408	110	23	enforcement	enforcement	NOUN
ftr-408	110	24	and	and	CCONJ
ftr-408	110	25	improved	improved	ADJ
ftr-408	110	26	service	service	NOUN
ftr-408	110	27	.	.	PUNCT
ftr-408	110	28	”	"	PUNCT
ftr-408	111	1	i	i	PRON
ftr-408	111	2	d.	d.	PROPN
ftr-408	111	3	2006	2006	NUM
ftr-408	111	4	]	]	PUNCT
ftr-408	111	5	agency	agency	NOUN
ftr-408	111	6	activism	activism	NOUN
ftr-408	111	7	as	as	ADP
ftr-408	111	8	a	a	DET
ftr-408	111	9	new	new	ADJ
ftr-408	111	10	way	way	NOUN
ftr-408	111	11	of	of	ADP
ftr-408	111	12	life	life	NOUN
ftr-408	111	13	461	461	NUM
ftr-408	111	14	get	get	VERB
ftr-408	111	15	the	the	DET
ftr-408	111	16	money	money	NOUN
ftr-408	111	17	it	it	PRON
ftr-408	111	18	asks	ask	VERB
ftr-408	111	19	for	for	ADP
ftr-408	111	20	.	.	PUNCT
ftr-408	111	21	”	"	PUNCT
ftr-408	112	1	everson	everson	PROPN
ftr-408	112	2	’s	’s	PART
ftr-408	112	3	funding	funding	NOUN
ftr-408	112	4	fears	fear	NOUN
ftr-408	112	5	have	have	AUX
ftr-408	112	6	turned	turn	VERB
ftr-408	112	7	into	into	ADP
ftr-408	112	8	reality,16	reality,16	NOUN
ftr-408	112	9	and	and	CCONJ
ftr-408	112	10	the	the	DET
ftr-408	112	11	irs	irs	PROPN
ftr-408	112	12	will	will	AUX
ftr-408	112	13	thus	thus	ADV
ftr-408	112	14	have	have	VERB
ftr-408	112	15	to	to	PART
ftr-408	112	16	hope	hope	VERB
ftr-408	112	17	that	that	SCONJ
ftr-408	112	18	it	it	PRON
ftr-408	112	19	can	can	AUX
ftr-408	112	20	continue	continue	VERB
ftr-408	112	21	to	to	PART
ftr-408	112	22	increase	increase	VERB
ftr-408	112	23	efficiency	efficiency	NOUN
ftr-408	112	24	without	without	ADP
ftr-408	112	25	additional	additional	ADJ
ftr-408	112	26	resources	resource	NOUN
ftr-408	112	27	in	in	ADP
ftr-408	112	28	order	order	NOUN
ftr-408	112	29	to	to	PART
ftr-408	112	30	make	make	VERB
ftr-408	112	31	up	up	ADP
ftr-408	112	32	for	for	ADP
ftr-408	112	33	funding	funding	NOUN
ftr-408	112	34	shortfalls.17	shortfalls.17	PROPN
ftr-408	112	35	however	however	ADV
ftr-408	112	36	,	,	PUNCT
ftr-408	112	37	funding	funding	NOUN
ftr-408	112	38	problems	problem	NOUN
ftr-408	112	39	are	be	AUX
ftr-408	112	40	nothing	nothing	PRON
ftr-408	112	41	new	new	ADJ
ftr-408	112	42	to	to	ADP
ftr-408	112	43	the	the	DET
ftr-408	112	44	irs	irs	PROPN
ftr-408	112	45	.	.	PUNCT
ftr-408	113	1	hoping	hope	VERB
ftr-408	113	2	to	to	PART
ftr-408	113	3	compensate	compensate	VERB
ftr-408	113	4	for	for	ADP
ftr-408	113	5	these	these	DET
ftr-408	113	6	problems	problem	NOUN
ftr-408	113	7	through	through	ADP
ftr-408	113	8	increasing	increase	VERB
ftr-408	113	9	efficiency	efficiency	NOUN
ftr-408	113	10	is	be	AUX
ftr-408	113	11	a	a	DET
ftr-408	113	12	laudable	laudable	ADJ
ftr-408	113	13	goal	goal	NOUN
ftr-408	113	14	.	.	PUNCT
ftr-408	114	1	taking	take	VERB
ftr-408	114	2	this	this	DET
ftr-408	114	3	stance	stance	NOUN
ftr-408	114	4	to	to	ADP
ftr-408	114	5	the	the	DET
ftr-408	114	6	point	point	NOUN
ftr-408	114	7	at	at	ADP
ftr-408	114	8	which	which	PRON
ftr-408	114	9	efficiency	efficiency	NOUN
ftr-408	114	10	increases	increase	NOUN
ftr-408	114	11	are	be	AUX
ftr-408	114	12	being	be	AUX
ftr-408	114	13	achieved	achieve	VERB
ftr-408	114	14	by	by	ADP
ftr-408	114	15	giving	give	VERB
ftr-408	114	16	away	away	ADP
ftr-408	114	17	the	the	DET
ftr-408	114	18	entire	entire	ADJ
ftr-408	114	19	farm	farm	NOUN
ftr-408	114	20	,	,	PUNCT
ftr-408	114	21	however	however	ADV
ftr-408	114	22	,	,	PUNCT
ftr-408	114	23	and	and	CCONJ
ftr-408	114	24	subverting	subvert	VERB
ftr-408	114	25	the	the	DET
ftr-408	114	26	rule	rule	NOUN
ftr-408	114	27	of	of	ADP
ftr-408	114	28	law	law	NOUN
ftr-408	114	29	,	,	PUNCT
ftr-408	114	30	is	be	AUX
ftr-408	114	31	not	not	PART
ftr-408	114	32	justifiable	justifiable	ADJ
ftr-408	114	33	.	.	PUNCT
ftr-408	115	1	nevertheless	nevertheless	ADV
ftr-408	115	2	,	,	PUNCT
ftr-408	115	3	this	this	PRON
ftr-408	115	4	is	be	AUX
ftr-408	115	5	what	what	PRON
ftr-408	115	6	the	the	DET
ftr-408	115	7	lmsb	lmsb	PROPN
ftr-408	115	8	is	be	AUX
ftr-408	115	9	doing	do	VERB
ftr-408	115	10	with	with	ADP
ftr-408	115	11	life	life	NOUN
ftr-408	115	12	.	.	PUNCT
ftr-408	116	1	iii.the	iii.the	DET
ftr-408	116	2	lmsb	lmsb	PROPN
ftr-408	116	3	’s	’s	PART
ftr-408	116	4	solution	solution	NOUN
ftr-408	116	5	to	to	ADP
ftr-408	116	6	a	a	DET
ftr-408	116	7	lack	lack	NOUN
ftr-408	116	8	of	of	ADP
ftr-408	116	9	resources	resource	NOUN
ftr-408	116	10	:	:	PUNCT
ftr-408	116	11	limited	limited	ADJ
ftr-408	116	12	issue	issue	NOUN
ftr-408	116	13	focused	focus	VERB
ftr-408	116	14	examination	examination	NOUN
ftr-408	116	15	(	(	PUNCT
ftr-408	116	16	life	life	NOUN
ftr-408	116	17	)	)	PUNCT
ftr-408	116	18	a.	a.	NOUN
ftr-408	116	19	general	general	ADJ
ftr-408	116	20	overview	overview	NOUN
ftr-408	116	21	of	of	ADP
ftr-408	116	22	life	life	NOUN
ftr-408	116	23	because	because	SCONJ
ftr-408	116	24	the	the	DET
ftr-408	116	25	irs	irs	PROPN
ftr-408	116	26	did	do	AUX
ftr-408	116	27	not	not	PART
ftr-408	116	28	expect	expect	VERB
ftr-408	116	29	to	to	PART
ftr-408	116	30	receive	receive	VERB
ftr-408	116	31	additional	additional	ADJ
ftr-408	116	32	resources	resource	NOUN
ftr-408	116	33	for	for	ADP
ftr-408	116	34	enforcement	enforcement	NOUN
ftr-408	117	1	,	,	PUNCT
ftr-408	117	2	the	the	DET
ftr-408	117	3	lmsb	lmsb	NOUN
ftr-408	117	4	implemented	implement	VERB
ftr-408	117	5	life	life	NOUN
ftr-408	117	6	on	on	ADP
ftr-408	117	7	december	december	PROPN
ftr-408	117	8	4	4	NUM
ftr-408	117	9	,	,	PUNCT
ftr-408	117	10	2002	2002	NUM
ftr-408	117	11	.	.	PUNCT
ftr-408	118	1	the	the	DET
ftr-408	118	2	irs’s18	irs’s18	PROPN
ftr-408	118	3	press	press	NOUN
ftr-408	118	4	release	release	NOUN
ftr-408	118	5	summarizes	summarize	NOUN
ftr-408	118	6	life	life	NOUN
ftr-408	118	7	’s	’s	PART
ftr-408	118	8	basic	basic	ADJ
ftr-408	118	9	structure	structure	NOUN
ftr-408	118	10	:	:	PUNCT
ftr-408	118	11	this	this	DET
ftr-408	118	12	initiative	initiative	NOUN
ftr-408	118	13	will	will	AUX
ftr-408	118	14	involve	involve	VERB
ftr-408	118	15	a	a	DET
ftr-408	118	16	formal	formal	ADJ
ftr-408	118	17	agreement	agreement	NOUN
ftr-408	118	18	,	,	PUNCT
ftr-408	118	19	a	a	DET
ftr-408	118	20	memorandum	memorandum	NOUN
ftr-408	118	21	of	of	ADP
ftr-408	118	22	understanding	understanding	NOUN
ftr-408	118	23	(	(	PUNCT
ftr-408	118	24	mou	mou	PROPN
ftr-408	118	25	)	)	PUNCT
ftr-408	118	26	,	,	PUNCT
ftr-408	118	27	between	between	ADP
ftr-408	118	28	the	the	DET
ftr-408	118	29	irs	irs	PROPN
ftr-408	118	30	and	and	CCONJ
ftr-408	118	31	16	16	NUM
ftr-408	118	32	.	.	PUNCT
ftr-408	119	1	allen	allen	PROPN
ftr-408	119	2	kenney	kenney	PROPN
ftr-408	119	3	,	,	PUNCT
ftr-408	119	4	everson	everson	PROPN
ftr-408	119	5	strong	strong	ADJ
ftr-408	119	6	on	on	ADP
ftr-408	119	7	enforcement	enforcement	NOUN
ftr-408	119	8	despite	despite	SCONJ
ftr-408	119	9	bleak	bleak	ADJ
ftr-408	119	10	irs	irs	PROPN
ftr-408	119	11	funding	funding	NOUN
ftr-408	119	12	outlook	outlook	NOUN
ftr-408	119	13	,	,	PUNCT
ftr-408	119	14	105	105	NUM
ftr-408	119	15	tax	tax	NOUN
ftr-408	119	16	notes	note	NOUN
ftr-408	119	17	503	503	NUM
ftr-408	119	18	,	,	PUNCT
ftr-408	119	19	503	503	NUM
ftr-408	119	20	(	(	PUNCT
ftr-408	119	21	oct	oct	PROPN
ftr-408	119	22	.	.	PROPN
ftr-408	119	23	25	25	NUM
ftr-408	119	24	,	,	PUNCT
ftr-408	119	25	2004	2004	NUM
ftr-408	119	26	)	)	PUNCT
ftr-408	119	27	.	.	PUNCT
ftr-408	120	1	17	17	NUM
ftr-408	120	2	.	.	PUNCT
ftr-408	121	1	see	see	VERB
ftr-408	121	2	allen	allen	PROPN
ftr-408	121	3	kenney	kenney	PROPN
ftr-408	121	4	,	,	PUNCT
ftr-408	121	5	everson	everson	PROPN
ftr-408	121	6	evaluates	evaluate	VERB
ftr-408	121	7	state	state	NOUN
ftr-408	121	8	of	of	ADP
ftr-408	121	9	irs	irs	PROPN
ftr-408	121	10	,	,	PUNCT
ftr-408	121	11	pledges	pledge	VERB
ftr-408	121	12	strong	strong	ADJ
ftr-408	121	13	agenda	agenda	NOUN
ftr-408	121	14	for	for	ADP
ftr-408	121	15	2005	2005	NUM
ftr-408	121	16	,	,	PUNCT
ftr-408	121	17	106	106	NUM
ftr-408	121	18	tax	tax	NOUN
ftr-408	121	19	notes	note	NOUN
ftr-408	121	20	40	40	NUM
ftr-408	121	21	(	(	PUNCT
ftr-408	121	22	jan	jan	PROPN
ftr-408	121	23	.	.	PROPN
ftr-408	121	24	3	3	NUM
ftr-408	121	25	,	,	PUNCT
ftr-408	121	26	2005	2005	NUM
ftr-408	121	27	)	)	PUNCT
ftr-408	121	28	.	.	PUNCT
ftr-408	122	1	president	president	PROPN
ftr-408	122	2	bush	bush	PROPN
ftr-408	122	3	had	have	AUX
ftr-408	122	4	requested	request	VERB
ftr-408	122	5	a	a	DET
ftr-408	122	6	5	5	NUM
ftr-408	122	7	%	%	NOUN
ftr-408	122	8	irs	irs	PROPN
ftr-408	122	9	budget	budget	NOUN
ftr-408	122	10	increase	increase	NOUN
ftr-408	122	11	in	in	ADP
ftr-408	122	12	2005	2005	NUM
ftr-408	122	13	(	(	PUNCT
ftr-408	122	14	which	which	PRON
ftr-408	122	15	comes	come	VERB
ftr-408	122	16	out	out	ADP
ftr-408	122	17	to	to	ADP
ftr-408	122	18	about	about	ADP
ftr-408	122	19	$	$	SYM
ftr-408	122	20	490	490	NUM
ftr-408	122	21	million	million	NUM
ftr-408	122	22	)	)	PUNCT
ftr-408	122	23	.	.	PUNCT
ftr-408	123	1	i	i	PRON
ftr-408	123	2	d.	d.	PROPN
ftr-408	123	3	at	at	ADP
ftr-408	123	4	41	41	NUM
ftr-408	123	5	.	.	PUNCT
ftr-408	124	1	while	while	SCONJ
ftr-408	124	2	everson	everson	PROPN
ftr-408	124	3	wanted	want	VERB
ftr-408	124	4	a	a	DET
ftr-408	124	5	“	"	PUNCT
ftr-408	124	6	10	10	NUM
ftr-408	124	7	%	%	NOUN
ftr-408	124	8	increase	increase	NOUN
ftr-408	124	9	of	of	ADP
ftr-408	124	10	$	$	SYM
ftr-408	124	11	134	134	NUM
ftr-408	124	12	million	million	NUM
ftr-408	124	13	over	over	ADP
ftr-408	124	14	the	the	DET
ftr-408	124	15	previous	previous	ADJ
ftr-408	124	16	year	year	NOUN
ftr-408	124	17	’s	’s	PART
ftr-408	124	18	budget	budget	NOUN
ftr-408	124	19	from	from	ADP
ftr-408	124	20	the	the	DET
ftr-408	124	21	requested	request	VERB
ftr-408	124	22	$	$	SYM
ftr-408	124	23	300	300	NUM
ftr-408	124	24	million	million	NUM
ftr-408	124	25	increase	increase	NOUN
ftr-408	124	26	set	set	VERB
ftr-408	124	27	aside	aside	ADV
ftr-408	124	28	for	for	ADP
ftr-408	124	29	enforcement	enforcement	NOUN
ftr-408	124	30	:	:	PUNCT
ftr-408	124	31	”	"	PUNCT
ftr-408	124	32	congress	congress	PROPN
ftr-408	124	33	,	,	PUNCT
ftr-408	124	34	however	however	ADV
ftr-408	124	35	,	,	PUNCT
ftr-408	124	36	appeared	appear	VERB
ftr-408	124	37	to	to	PART
ftr-408	124	38	have	have	VERB
ftr-408	124	39	other	other	ADJ
ftr-408	124	40	plans	plan	NOUN
ftr-408	124	41	.	.	PUNCT
ftr-408	125	1	when	when	SCONJ
ftr-408	125	2	all	all	DET
ftr-408	125	3	the	the	DET
ftr-408	125	4	politicking	politicking	NOUN
ftr-408	125	5	was	be	AUX
ftr-408	125	6	said	say	VERB
ftr-408	125	7	and	and	CCONJ
ftr-408	125	8	done	do	VERB
ftr-408	125	9	,	,	PUNCT
ftr-408	125	10	the	the	DET
ftr-408	125	11	irs	irs	PROPN
ftr-408	125	12	was	be	AUX
ftr-408	125	13	left	leave	VERB
ftr-408	125	14	with	with	ADP
ftr-408	125	15	$	$	SYM
ftr-408	125	16	10.3	10.3	NUM
ftr-408	125	17	billion	billion	NUM
ftr-408	125	18	in	in	ADP
ftr-408	125	19	the	the	DET
ftr-408	125	20	fiscal	fiscal	ADJ
ftr-408	125	21	2005	2005	NUM
ftr-408	125	22	omnibus	omnibus	ADJ
ftr-408	125	23	appropriations	appropriation	NOUN
ftr-408	125	24	bill	bill	NOUN
ftr-408	125	25	,	,	PUNCT
ftr-408	125	26	a	a	DET
ftr-408	125	27	nominal	nominal	ADJ
ftr-408	125	28	increase	increase	NOUN
ftr-408	125	29	of	of	ADP
ftr-408	125	30	$	$	SYM
ftr-408	125	31	134	134	NUM
ftr-408	125	32	million	million	NUM
ftr-408	125	33	over	over	ADP
ftr-408	125	34	the	the	DET
ftr-408	125	35	previous	previous	ADJ
ftr-408	125	36	year	year	NOUN
ftr-408	125	37	’s	’s	PART
ftr-408	125	38	budget	budget	NOUN
ftr-408	125	39	and	and	CCONJ
ftr-408	125	40	$	$	SYM
ftr-408	125	41	356	356	NUM
ftr-408	125	42	million	million	NUM
ftr-408	125	43	less	less	ADJ
ftr-408	125	44	than	than	SCONJ
ftr-408	125	45	bush	bush	PROPN
ftr-408	125	46	requested	request	VERB
ftr-408	125	47	.	.	PUNCT
ftr-408	126	1	i	i	PRON
ftr-408	126	2	d.	d.	PROPN
ftr-408	126	3	;	;	PUNCT
ftr-408	126	4	see	see	VERB
ftr-408	126	5	also	also	ADV
ftr-408	126	6	stephen	stephen	PROPN
ftr-408	126	7	joyce	joyce	PROPN
ftr-408	126	8	,	,	PUNCT
ftr-408	126	9	everson	everson	PROPN
ftr-408	126	10	letter	letter	NOUN
ftr-408	126	11	says	say	VERB
ftr-408	126	12	irs	irs	PROPN
ftr-408	126	13	will	will	AUX
ftr-408	126	14	forfeit	forfeit	VERB
ftr-408	126	15	billions	billion	NOUN
ftr-408	126	16	,	,	PUNCT
ftr-408	126	17	lack	lack	NOUN
ftr-408	126	18	auditors	auditor	NOUN
ftr-408	126	19	unless	unless	SCONJ
ftr-408	126	20	fy2005	fy2005	NOUN
ftr-408	126	21	request	request	NOUN
ftr-408	126	22	is	be	AUX
ftr-408	126	23	met	meet	VERB
ftr-408	126	24	,	,	PUNCT
ftr-408	126	25	189	189	NUM
ftr-408	126	26	bna	bna	PROPN
ftr-408	126	27	daily	daily	PROPN
ftr-408	126	28	tax	tax	PROPN
ftr-408	126	29	rep	rep	PROPN
ftr-408	126	30	.	.	PROPN
ftr-408	126	31	g-8	g-8	PROPN
ftr-408	126	32	(	(	PUNCT
ftr-408	126	33	sept	sept	PROPN
ftr-408	126	34	.	.	PROPN
ftr-408	126	35	30	30	NUM
ftr-408	126	36	,	,	PUNCT
ftr-408	126	37	2004	2004	NUM
ftr-408	126	38	)	)	PUNCT
ftr-408	126	39	for	for	ADP
ftr-408	126	40	a	a	DET
ftr-408	126	41	discussion	discussion	NOUN
ftr-408	126	42	of	of	ADP
ftr-408	126	43	everson	everson	PROPN
ftr-408	126	44	’s	’s	PART
ftr-408	126	45	concerns	concern	NOUN
ftr-408	126	46	over	over	ADP
ftr-408	126	47	how	how	SCONJ
ftr-408	126	48	funding	funding	NOUN
ftr-408	126	49	problems	problem	NOUN
ftr-408	126	50	could	could	AUX
ftr-408	126	51	drastically	drastically	ADV
ftr-408	126	52	reduce	reduce	VERB
ftr-408	126	53	the	the	DET
ftr-408	126	54	amount	amount	NOUN
ftr-408	126	55	of	of	ADP
ftr-408	126	56	the	the	DET
ftr-408	126	57	revenue	revenue	NOUN
ftr-408	126	58	that	that	PRON
ftr-408	126	59	the	the	DET
ftr-408	126	60	irs	irs	PROPN
ftr-408	126	61	was	be	AUX
ftr-408	126	62	able	able	ADJ
ftr-408	126	63	to	to	PART
ftr-408	126	64	collect	collect	VERB
ftr-408	126	65	.	.	PUNCT
ftr-408	127	1	18	18	NUM
ftr-408	127	2	.	.	PUNCT
ftr-408	128	1	irs	irs	PROPN
ftr-408	128	2	news	news	NOUN
ftr-408	128	3	release	release	NOUN
ftr-408	128	4	ir-2002	ir-2002	NOUN
ftr-408	128	5	-	-	PUNCT
ftr-408	128	6	133	133	NUM
ftr-408	128	7	(	(	PUNCT
ftr-408	128	8	dec	dec	PROPN
ftr-408	128	9	.	.	PROPN
ftr-408	128	10	4	4	NUM
ftr-408	128	11	,	,	PUNCT
ftr-408	128	12	2002	2002	NUM
ftr-408	128	13	)	)	PUNCT
ftr-408	128	14	;	;	PUNCT
ftr-408	128	15	irs	irs	PROPN
ftr-408	128	16	life	life	NOUN
ftr-408	128	17	training	training	NOUN
ftr-408	128	18	video	video	NOUN
ftr-408	128	19	,	,	PUNCT
ftr-408	128	20	received	receive	VERB
ftr-408	128	21	pursuant	pursuant	ADV
ftr-408	128	22	to	to	ADP
ftr-408	128	23	foia	foia	PROPN
ftr-408	128	24	request	request	NOUN
ftr-408	128	25	.	.	PUNCT
ftr-408	129	1	462	462	NUM
ftr-408	129	2	florida	florida	PROPN
ftr-408	129	3	tax	tax	PROPN
ftr-408	129	4	review	review	PROPN
ftr-408	129	5	vol.7:7	vol.7:7	DET
ftr-408	129	6	taxpayer	taxpayer	NOUN
ftr-408	129	7	to	to	PART
ftr-408	129	8	govern	govern	VERB
ftr-408	129	9	key	key	ADJ
ftr-408	129	10	aspects	aspect	NOUN
ftr-408	129	11	of	of	ADP
ftr-408	129	12	the	the	DET
ftr-408	129	13	examination	examination	NOUN
ftr-408	129	14	.	.	PUNCT
ftr-408	130	1	the	the	DET
ftr-408	130	2	mou	mou	PROPN
ftr-408	130	3	will	will	AUX
ftr-408	130	4	contain	contain	VERB
ftr-408	130	5	dollar	dollar	NOUN
ftr-408	130	6	-	-	PUNCT
ftr-408	130	7	limit	limit	NOUN
ftr-408	130	8	thresholds	threshold	NOUN
ftr-408	130	9	,	,	PUNCT
ftr-408	130	10	established	establish	VERB
ftr-408	130	11	on	on	ADP
ftr-408	130	12	a	a	DET
ftr-408	130	13	case	case	NOUN
ftr-408	130	14	-	-	PUNCT
ftr-408	130	15	bycase	bycase	NOUN
ftr-408	130	16	basis	basis	NOUN
ftr-408	130	17	,	,	PUNCT
ftr-408	130	18	below	below	ADP
ftr-408	130	19	which	which	PRON
ftr-408	130	20	the	the	DET
ftr-408	130	21	irs	irs	PROPN
ftr-408	130	22	will	will	AUX
ftr-408	130	23	agree	agree	VERB
ftr-408	130	24	not	not	PART
ftr-408	130	25	to	to	PART
ftr-408	130	26	raise	raise	VERB
ftr-408	130	27	issues	issue	NOUN
ftr-408	130	28	and	and	CCONJ
ftr-408	130	29	the	the	DET
ftr-408	130	30	taxpayer	taxpayer	NOUN
ftr-408	130	31	will	will	AUX
ftr-408	130	32	agree	agree	VERB
ftr-408	130	33	not	not	PART
ftr-408	130	34	to	to	PART
ftr-408	130	35	file	file	VERB
ftr-408	130	36	claims	claim	NOUN
ftr-408	130	37	.	.	PUNCT
ftr-408	131	1	this	this	PRON
ftr-408	131	2	will	will	AUX
ftr-408	131	3	create	create	VERB
ftr-408	131	4	,	,	PUNCT
ftr-408	131	5	with	with	ADP
ftr-408	131	6	the	the	DET
ftr-408	131	7	taxpayer	taxpayer	NOUN
ftr-408	131	8	’s	’s	PART
ftr-408	131	9	assistance	assistance	NOUN
ftr-408	131	10	,	,	PUNCT
ftr-408	131	11	an	an	DET
ftr-408	131	12	atmosphere	atmosphere	NOUN
ftr-408	131	13	where	where	SCONJ
ftr-408	131	14	the	the	DET
ftr-408	131	15	examination	examination	NOUN
ftr-408	131	16	process	process	NOUN
ftr-408	131	17	is	be	AUX
ftr-408	131	18	less	less	ADV
ftr-408	131	19	difficult	difficult	ADJ
ftr-408	131	20	,	,	PUNCT
ftr-408	131	21	less	less	ADJ
ftr-408	131	22	time	time	NOUN
ftr-408	131	23	-	-	PUNCT
ftr-408	131	24	consuming	consume	VERB
ftr-408	131	25	,	,	PUNCT
ftr-408	131	26	less	less	ADV
ftr-408	131	27	expensive	expensive	ADJ
ftr-408	131	28	and	and	CCONJ
ftr-408	131	29	less	less	ADV
ftr-408	131	30	contentious	contentious	ADJ
ftr-408	131	31	for	for	ADP
ftr-408	131	32	all	all	DET
ftr-408	131	33	involved.19	involved.19	NOUN
ftr-408	131	34	in	in	ADP
ftr-408	131	35	addition	addition	NOUN
ftr-408	131	36	,	,	PUNCT
ftr-408	131	37	an	an	DET
ftr-408	131	38	initial	initial	ADJ
ftr-408	131	39	risk	risk	NOUN
ftr-408	131	40	analysis	analysis	NOUN
ftr-408	131	41	will	will	AUX
ftr-408	131	42	significantly	significantly	ADV
ftr-408	131	43	restrict	restrict	VERB
ftr-408	131	44	the	the	DET
ftr-408	131	45	number	number	NOUN
ftr-408	131	46	of	of	ADP
ftr-408	131	47	issues	issue	NOUN
ftr-408	131	48	to	to	PART
ftr-408	131	49	be	be	AUX
ftr-408	131	50	examined	examine	VERB
ftr-408	131	51	,	,	PUNCT
ftr-408	131	52	resulting	result	VERB
ftr-408	131	53	in	in	ADP
ftr-408	131	54	situations	situation	NOUN
ftr-408	131	55	in	in	ADP
ftr-408	131	56	which	which	PRON
ftr-408	131	57	only	only	ADV
ftr-408	131	58	a	a	DET
ftr-408	131	59	small	small	ADJ
ftr-408	131	60	number	number	NOUN
ftr-408	131	61	of	of	ADP
ftr-408	131	62	issues	issue	NOUN
ftr-408	131	63	are	be	AUX
ftr-408	131	64	examined	examine	VERB
ftr-408	131	65	while	while	SCONJ
ftr-408	131	66	the	the	DET
ftr-408	131	67	irs	irs	PROPN
ftr-408	131	68	in	in	ADP
ftr-408	131	69	effect	effect	NOUN
ftr-408	131	70	concedes	concede	VERB
ftr-408	131	71	all	all	DET
ftr-408	131	72	others	other	NOUN
ftr-408	131	73	prior	prior	ADV
ftr-408	131	74	to	to	ADP
ftr-408	131	75	examination.20	examination.20	PROPN
ftr-408	131	76	according	accord	VERB
ftr-408	131	77	to	to	ADP
ftr-408	131	78	the	the	DET
ftr-408	131	79	life	life	NOUN
ftr-408	131	80	training	training	NOUN
ftr-408	131	81	manual	manual	NOUN
ftr-408	131	82	,	,	PUNCT
ftr-408	131	83	after	after	ADP
ftr-408	131	84	identifying	identify	VERB
ftr-408	131	85	as	as	ADV
ftr-408	131	86	many	many	ADJ
ftr-408	131	87	as	as	ADP
ftr-408	131	88	fifty	fifty	NUM
ftr-408	131	89	issues	issue	NOUN
ftr-408	131	90	“	"	PUNCT
ftr-408	131	91	warranting	warrant	VERB
ftr-408	131	92	examination	examination	NOUN
ftr-408	131	93	,	,	PUNCT
ftr-408	131	94	”	"	PUNCT
ftr-408	131	95	the	the	DET
ftr-408	131	96	auditor	auditor	NOUN
ftr-408	131	97	might	might	AUX
ftr-408	131	98	work	work	VERB
ftr-408	131	99	only	only	ADV
ftr-408	131	100	the	the	DET
ftr-408	131	101	top	top	ADJ
ftr-408	131	102	few	few	ADJ
ftr-408	131	103	that	that	PRON
ftr-408	131	104	are	be	AUX
ftr-408	131	105	“	"	PUNCT
ftr-408	131	106	most	most	ADJ
ftr-408	131	107	material	material	NOUN
ftr-408	131	108	to	to	ADP
ftr-408	131	109	the	the	DET
ftr-408	131	110	transaction	transaction	NOUN
ftr-408	131	111	as	as	ADP
ftr-408	131	112	a	a	DET
ftr-408	131	113	whole	whole	NOUN
ftr-408	131	114	”	"	PUNCT
ftr-408	131	115	thereby	thereby	ADV
ftr-408	131	116	conceding	concede	VERB
ftr-408	131	117	almost	almost	ADV
ftr-408	131	118	all	all	PRON
ftr-408	131	119	of	of	ADP
ftr-408	131	120	the	the	DET
ftr-408	131	121	other	other	ADJ
ftr-408	131	122	issues	issue	NOUN
ftr-408	131	123	warranting	warrant	VERB
ftr-408	131	124	examination	examination	NOUN
ftr-408	131	125	:	:	PUNCT
ftr-408	131	126	for	for	ADP
ftr-408	131	127	example	example	NOUN
ftr-408	131	128	,	,	PUNCT
ftr-408	131	129	if	if	SCONJ
ftr-408	131	130	you	you	PRON
ftr-408	131	131	had	have	AUX
ftr-408	131	132	identified	identify	VERB
ftr-408	131	133	50	50	NUM
ftr-408	131	134	areas	area	NOUN
ftr-408	131	135	warranting	warrant	VERB
ftr-408	131	136	examination	examination	NOUN
ftr-408	131	137	in	in	ADP
ftr-408	131	138	your	your	PRON
ftr-408	131	139	risk	risk	NOUN
ftr-408	131	140	analysis	analysis	NOUN
ftr-408	131	141	,	,	PUNCT
ftr-408	131	142	use	use	NOUN
ftr-408	131	143	of	of	ADP
ftr-408	131	144	the	the	DET
ftr-408	131	145	life	life	NOUN
ftr-408	131	146	process	process	NOUN
ftr-408	131	147	might	might	AUX
ftr-408	131	148	result	result	VERB
ftr-408	131	149	in	in	ADP
ftr-408	131	150	raising	raise	VERB
ftr-408	131	151	the	the	DET
ftr-408	131	152	bar	bar	NOUN
ftr-408	131	153	to	to	ADP
ftr-408	131	154	perhaps	perhaps	ADV
ftr-408	131	155	the	the	DET
ftr-408	131	156	10	10	NUM
ftr-408	131	157	or	or	CCONJ
ftr-408	131	158	15	15	NUM
ftr-408	131	159	of	of	ADP
ftr-408	131	160	the	the	DET
ftr-408	131	161	most	most	ADV
ftr-408	131	162	significant	significant	ADJ
ftr-408	131	163	issues	issue	NOUN
ftr-408	131	164	.	.	PUNCT
ftr-408	132	1	if	if	SCONJ
ftr-408	132	2	you	you	PRON
ftr-408	132	3	had	have	AUX
ftr-408	132	4	classified	classify	VERB
ftr-408	132	5	your	your	PRON
ftr-408	132	6	issues	issue	NOUN
ftr-408	132	7	as	as	ADP
ftr-408	132	8	priority	priority	NOUN
ftr-408	132	9	a	a	DET
ftr-408	132	10	,	,	PUNCT
ftr-408	132	11	b	b	NOUN
ftr-408	132	12	and	and	CCONJ
ftr-408	132	13	c	c	PROPN
ftr-408	132	14	for	for	ADP
ftr-408	132	15	your	your	PRON
ftr-408	132	16	traditional	traditional	ADJ
ftr-408	132	17	audit	audit	NOUN
ftr-408	132	18	plan	plan	NOUN
ftr-408	132	19	,	,	PUNCT
ftr-408	132	20	life	life	NOUN
ftr-408	132	21	might	might	AUX
ftr-408	132	22	result	result	VERB
ftr-408	132	23	in	in	ADP
ftr-408	132	24	only	only	ADV
ftr-408	132	25	the	the	DET
ftr-408	132	26	“	"	PUNCT
ftr-408	132	27	a	a	DET
ftr-408	132	28	”	"	PUNCT
ftr-408	132	29	issues	issue	NOUN
ftr-408	132	30	being	be	AUX
ftr-408	132	31	examined	examine	VERB
ftr-408	132	32	.	.	PUNCT
ftr-408	133	1	depending	depend	VERB
ftr-408	133	2	upon	upon	SCONJ
ftr-408	133	3	the	the	DET
ftr-408	133	4	circumstances	circumstance	NOUN
ftr-408	133	5	of	of	ADP
ftr-408	133	6	your	your	PRON
ftr-408	133	7	examination	examination	NOUN
ftr-408	133	8	,	,	PUNCT
ftr-408	133	9	life	life	NOUN
ftr-408	133	10	might	might	AUX
ftr-408	133	11	involve	involve	VERB
ftr-408	133	12	working	work	VERB
ftr-408	133	13	only	only	ADV
ftr-408	133	14	the	the	DET
ftr-408	133	15	top	top	ADJ
ftr-408	133	16	few	few	ADJ
ftr-408	133	17	“	"	PUNCT
ftr-408	133	18	a	a	DET
ftr-408	133	19	”	"	PUNCT
ftr-408	133	20	issues	issue	NOUN
ftr-408	133	21	.	.	PUNCT
ftr-408	134	1	you	you	PRON
ftr-408	134	2	will	will	AUX
ftr-408	134	3	use	use	VERB
ftr-408	134	4	the	the	DET
ftr-408	134	5	principles	principle	NOUN
ftr-408	134	6	of	of	ADP
ftr-408	134	7	risk	risk	NOUN
ftr-408	134	8	analysis	analysis	NOUN
ftr-408	134	9	to	to	PART
ftr-408	134	10	isolate	isolate	VERB
ftr-408	134	11	those	those	DET
ftr-408	134	12	issues	issue	NOUN
ftr-408	134	13	that	that	PRON
ftr-408	134	14	are	be	AUX
ftr-408	134	15	most	most	ADV
ftr-408	134	16	material	material	ADJ
ftr-408	134	17	to	to	ADP
ftr-408	134	18	the	the	DET
ftr-408	134	19	tax	tax	NOUN
ftr-408	134	20	return	return	NOUN
ftr-408	134	21	as	as	ADP
ftr-408	134	22	a	a	DET
ftr-408	134	23	whole	whole	NOUN
ftr-408	134	24	.	.	PUNCT
ftr-408	135	1	21	21	NUM
ftr-408	135	2	also	also	ADV
ftr-408	135	3	,	,	PUNCT
ftr-408	135	4	under	under	ADP
ftr-408	135	5	life	life	NOUN
ftr-408	135	6	,	,	PUNCT
ftr-408	135	7	the	the	DET
ftr-408	135	8	auditor	auditor	NOUN
ftr-408	135	9	has	have	VERB
ftr-408	135	10	the	the	DET
ftr-408	135	11	authority	authority	NOUN
ftr-408	135	12	to	to	PART
ftr-408	135	13	waive	waive	VERB
ftr-408	135	14	certain	certain	ADJ
ftr-408	135	15	steps	step	NOUN
ftr-408	135	16	considered	consider	VERB
ftr-408	135	17	so	so	ADV
ftr-408	135	18	important	important	ADJ
ftr-408	135	19	in	in	ADP
ftr-408	135	20	traditional	traditional	ADJ
ftr-408	135	21	examinations	examination	NOUN
ftr-408	135	22	that	that	SCONJ
ftr-408	135	23	they	they	PRON
ftr-408	135	24	are	be	AUX
ftr-408	135	25	normally	normally	ADV
ftr-408	135	26	mandatory	mandatory	ADJ
ftr-408	135	27	.	.	PUNCT
ftr-408	136	1	life	life	NOUN
ftr-408	136	2	resulted	result	VERB
ftr-408	136	3	from	from	ADP
ftr-408	136	4	the	the	DET
ftr-408	136	5	irs	irs	PROPN
ftr-408	136	6	establishing	establish	VERB
ftr-408	136	7	“	"	PUNCT
ftr-408	136	8	best	good	ADJ
ftr-408	136	9	practices	practice	NOUN
ftr-408	136	10	”	"	PUNCT
ftr-408	136	11	for	for	ADP
ftr-408	136	12	scope22	scope22	NOUN
ftr-408	136	13	19	19	NUM
ftr-408	136	14	.	.	PUNCT
ftr-408	137	1	irs	irs	PROPN
ftr-408	137	2	news	news	NOUN
ftr-408	137	3	release	release	NOUN
ftr-408	137	4	ir-2002	ir-2002	NOUN
ftr-408	137	5	-	-	PUNCT
ftr-408	137	6	133	133	NUM
ftr-408	137	7	(	(	PUNCT
ftr-408	137	8	dec	dec	PROPN
ftr-408	137	9	.	.	PROPN
ftr-408	137	10	4	4	NUM
ftr-408	137	11	,	,	PUNCT
ftr-408	137	12	2002	2002	NUM
ftr-408	137	13	)	)	PUNCT
ftr-408	137	14	.	.	PUNCT
ftr-408	138	1	see	see	AUX
ftr-408	138	2	also	also	ADV
ftr-408	138	3	lmsb	lmsb	VERB
ftr-408	138	4	life	life	NOUN
ftr-408	138	5	training	training	NOUN
ftr-408	138	6	manual	manual	NOUN
ftr-408	138	7	,	,	PUNCT
ftr-408	138	8	at	at	ADP
ftr-408	138	9	26	26	NUM
ftr-408	138	10	-	-	SYM
ftr-408	138	11	7	7	NUM
ftr-408	138	12	,	,	PUNCT
ftr-408	138	13	32	32	NUM
ftr-408	138	14	received	receive	VERB
ftr-408	138	15	pursuant	pursuant	ADV
ftr-408	138	16	to	to	ADP
ftr-408	138	17	foia	foia	PROPN
ftr-408	138	18	request	request	NOUN
ftr-408	138	19	(	(	PUNCT
ftr-408	138	20	may	may	AUX
ftr-408	138	21	not	not	PART
ftr-408	138	22	be	be	AUX
ftr-408	138	23	cited	cite	VERB
ftr-408	138	24	as	as	ADP
ftr-408	138	25	official	official	ADJ
ftr-408	138	26	authority	authority	NOUN
ftr-408	138	27	)	)	PUNCT
ftr-408	138	28	(	(	PUNCT
ftr-408	138	29	hereinafter	hereinafter	NOUN
ftr-408	138	30	life	life	NOUN
ftr-408	138	31	training	training	NOUN
ftr-408	138	32	manual	manual	NOUN
ftr-408	138	33	)	)	PUNCT
ftr-408	138	34	;	;	PUNCT
ftr-408	138	35	i.r.m	i.r.m	PROPN
ftr-408	138	36	.	.	PUNCT
ftr-408	139	1	4.51.3	4.51.3	NUM
ftr-408	139	2	(	(	PUNCT
ftr-408	139	3	2004	2004	NUM
ftr-408	139	4	)	)	PUNCT
ftr-408	139	5	.	.	PUNCT
ftr-408	140	1	20	20	NUM
ftr-408	140	2	.	.	PUNCT
ftr-408	140	3	life	life	NOUN
ftr-408	140	4	training	training	NOUN
ftr-408	140	5	manual	manual	NOUN
ftr-408	140	6	,	,	PUNCT
ftr-408	140	7	supra	supra	PROPN
ftr-408	140	8	note	note	PROPN
ftr-408	140	9	19	19	NUM
ftr-408	140	10	,	,	PUNCT
ftr-408	140	11	at	at	ADP
ftr-408	140	12	32	32	NUM
ftr-408	140	13	.	.	PUNCT
ftr-408	141	1	21	21	NUM
ftr-408	141	2	.	.	PUNCT
ftr-408	141	3	life	life	NOUN
ftr-408	141	4	training	training	NOUN
ftr-408	141	5	manual	manual	NOUN
ftr-408	141	6	,	,	PUNCT
ftr-408	141	7	supra	supra	PROPN
ftr-408	141	8	note	note	PROPN
ftr-408	141	9	19	19	NUM
ftr-408	141	10	,	,	PUNCT
ftr-408	141	11	at	at	ADP
ftr-408	141	12	32	32	NUM
ftr-408	141	13	(	(	PUNCT
ftr-408	141	14	emphasis	emphasis	NOUN
ftr-408	141	15	in	in	ADP
ftr-408	141	16	original	original	ADJ
ftr-408	141	17	)	)	PUNCT
ftr-408	141	18	.	.	PUNCT
ftr-408	142	1	“	"	PUNCT
ftr-408	142	2	however	however	ADV
ftr-408	142	3	,	,	PUNCT
ftr-408	142	4	life	life	NOUN
ftr-408	142	5	does	do	AUX
ftr-408	142	6	not	not	PART
ftr-408	142	7	impact	impact	VERB
ftr-408	142	8	the	the	DET
ftr-408	142	9	depth	depth	NOUN
ftr-408	142	10	to	to	PART
ftr-408	142	11	which	which	PRON
ftr-408	142	12	issues	issue	NOUN
ftr-408	142	13	are	be	AUX
ftr-408	142	14	examined	examine	VERB
ftr-408	142	15	.	.	PUNCT
ftr-408	142	16	”	"	PUNCT
ftr-408	143	1	i.r.m	i.r.m	PROPN
ftr-408	143	2	.	.	PUNCT
ftr-408	143	3	4.51.3.3.6(9	4.51.3.3.6(9	NUM
ftr-408	143	4	)	)	PUNCT
ftr-408	143	5	(	(	PUNCT
ftr-408	143	6	2004	2004	NUM
ftr-408	143	7	)	)	PUNCT
ftr-408	143	8	.	.	PUNCT
ftr-408	144	1	22	22	NUM
ftr-408	144	2	.	.	PUNCT
ftr-408	145	1	i.r.m	i.r.m	PROPN
ftr-408	145	2	.	.	PUNCT
ftr-408	145	3	4.51.3.3.6(4	4.51.3.3.6(4	NUM
ftr-408	145	4	)	)	PUNCT
ftr-408	145	5	(	(	PUNCT
ftr-408	145	6	2004	2004	NUM
ftr-408	145	7	)	)	PUNCT
ftr-408	145	8	.	.	PUNCT
ftr-408	146	1	the	the	DET
ftr-408	146	2	steps	step	NOUN
ftr-408	146	3	that	that	PRON
ftr-408	146	4	may	may	AUX
ftr-408	146	5	be	be	AUX
ftr-408	146	6	waived	waive	VERB
ftr-408	146	7	are	be	AUX
ftr-408	146	8	:	:	PUNCT
ftr-408	146	9	a.	a.	NOUN
ftr-408	146	10	the	the	DET
ftr-408	146	11	mandatory	mandatory	ADJ
ftr-408	146	12	income	income	NOUN
ftr-408	146	13	probe	probe	NOUN
ftr-408	146	14	;	;	PUNCT
ftr-408	146	15	b.	b.	PROPN
ftr-408	146	16	minimum	minimum	PROPN
ftr-408	146	17	inventory	inventory	NOUN
ftr-408	146	18	checks	check	NOUN
ftr-408	146	19	;	;	PUNCT
ftr-408	146	20	2006	2006	NUM
ftr-408	146	21	]	]	PUNCT
ftr-408	146	22	agency	agency	NOUN
ftr-408	146	23	activism	activism	NOUN
ftr-408	146	24	as	as	ADP
ftr-408	146	25	a	a	DET
ftr-408	146	26	new	new	ADJ
ftr-408	146	27	way	way	NOUN
ftr-408	146	28	of	of	ADP
ftr-408	146	29	life	life	NOUN
ftr-408	146	30	463	463	NUM
ftr-408	146	31	limitation	limitation	NOUN
ftr-408	146	32	from	from	ADP
ftr-408	146	33	its	its	PRON
ftr-408	146	34	former	former	ADJ
ftr-408	146	35	practice	practice	NOUN
ftr-408	146	36	of	of	ADP
ftr-408	146	37	informally	informally	ADV
ftr-408	146	38	agreeing	agree	VERB
ftr-408	146	39	with	with	ADP
ftr-408	146	40	certain	certain	ADJ
ftr-408	146	41	corporate	corporate	ADJ
ftr-408	146	42	taxpayers	taxpayer	NOUN
ftr-408	146	43	to	to	PART
ftr-408	146	44	limit	limit	VERB
ftr-408	146	45	audit	audit	NOUN
ftr-408	146	46	scope	scope	NOUN
ftr-408	146	47	.	.	PUNCT
ftr-408	147	1	the	the	DET
ftr-408	147	2	lmsb	lmsb	PROPN
ftr-408	147	3	did	do	AUX
ftr-408	147	4	not	not	PART
ftr-408	147	5	develop	develop	VERB
ftr-408	147	6	these	these	DET
ftr-408	147	7	best	good	ADJ
ftr-408	147	8	practices23	practices23	NOUN
ftr-408	147	9	solely	solely	ADV
ftr-408	147	10	based	base	VERB
ftr-408	147	11	on	on	ADP
ftr-408	147	12	internal	internal	ADJ
ftr-408	147	13	feedback	feedback	NOUN
ftr-408	147	14	;	;	PUNCT
ftr-408	147	15	it	it	PRON
ftr-408	147	16	also	also	ADV
ftr-408	147	17	relied	rely	VERB
ftr-408	147	18	on	on	ADP
ftr-408	147	19	the	the	DET
ftr-408	147	20	input	input	NOUN
ftr-408	147	21	from	from	ADP
ftr-408	147	22	the	the	DET
ftr-408	147	23	private	private	ADJ
ftr-408	147	24	sector.24	sector.24	NOUN
ftr-408	147	25	the	the	DET
ftr-408	147	26	lmsb	lmsb	PROPN
ftr-408	147	27	has	have	AUX
ftr-408	147	28	established	establish	VERB
ftr-408	147	29	guidelines	guideline	NOUN
ftr-408	147	30	for	for	ADP
ftr-408	147	31	determining	determine	VERB
ftr-408	147	32	when	when	SCONJ
ftr-408	147	33	a	a	DET
ftr-408	147	34	life	life	NOUN
ftr-408	147	35	audit	audit	NOUN
ftr-408	147	36	is	be	AUX
ftr-408	147	37	appropriate	appropriate	ADJ
ftr-408	147	38	.	.	PUNCT
ftr-408	148	1	these	these	DET
ftr-408	148	2	guidelines	guideline	NOUN
ftr-408	148	3	provide	provide	VERB
ftr-408	148	4	a	a	DET
ftr-408	148	5	mechanism	mechanism	NOUN
ftr-408	148	6	to	to	PART
ftr-408	148	7	allow	allow	VERB
ftr-408	148	8	the	the	DET
ftr-408	148	9	lmsb	lmsb	NOUN
ftr-408	148	10	to	to	PART
ftr-408	148	11	maximize	maximize	VERB
ftr-408	148	12	its	its	PRON
ftr-408	148	13	resources	resource	NOUN
ftr-408	148	14	while	while	SCONJ
ftr-408	148	15	not	not	PART
ftr-408	148	16	applying	apply	VERB
ftr-408	148	17	the	the	DET
ftr-408	148	18	taxpayer	taxpayer	NOUN
ftr-408	148	19	friendly	friendly	ADJ
ftr-408	148	20	life	life	NOUN
ftr-408	148	21	limitations	limitation	NOUN
ftr-408	148	22	to	to	ADP
ftr-408	148	23	taxpayers	taxpayer	NOUN
ftr-408	148	24	whose	whose	DET
ftr-408	148	25	behavior	behavior	NOUN
ftr-408	148	26	does	do	AUX
ftr-408	148	27	not	not	PART
ftr-408	148	28	indicate	indicate	VERB
ftr-408	148	29	that	that	SCONJ
ftr-408	148	30	a	a	DET
ftr-408	148	31	limited	limited	ADJ
ftr-408	148	32	audit	audit	NOUN
ftr-408	148	33	c.	c.	PROPN
ftr-408	148	34	mandatory	mandatory	ADJ
ftr-408	148	35	compliance	compliance	NOUN
ftr-408	148	36	checks	check	NOUN
ftr-408	148	37	(	(	PUNCT
ftr-408	148	38	the	the	DET
ftr-408	148	39	requirement	requirement	NOUN
ftr-408	148	40	to	to	PART
ftr-408	148	41	verify	verify	VERB
ftr-408	148	42	filing	filing	NOUN
ftr-408	148	43	of	of	ADP
ftr-408	148	44	and	and	CCONJ
ftr-408	148	45	reviewing	review	VERB
ftr-408	148	46	payroll	payroll	NOUN
ftr-408	148	47	,	,	PUNCT
ftr-408	148	48	excise	excise	NOUN
ftr-408	148	49	,	,	PUNCT
ftr-408	148	50	and	and	CCONJ
ftr-408	148	51	pension	pension	NOUN
ftr-408	148	52	returns	return	NOUN
ftr-408	148	53	,	,	PUNCT
ftr-408	148	54	verify	verify	VERB
ftr-408	148	55	filing	filing	NOUN
ftr-408	148	56	information	information	NOUN
ftr-408	148	57	returns	return	NOUN
ftr-408	148	58	and	and	CCONJ
ftr-408	148	59	forms	form	NOUN
ftr-408	148	60	8300	8300	NUM
ftr-408	148	61	,	,	PUNCT
ftr-408	148	62	cash	cash	NOUN
ftr-408	148	63	transaction	transaction	NOUN
ftr-408	148	64	reports	report	VERB
ftr-408	148	65	.	.	PUNCT
ftr-408	148	66	)	)	PUNCT
ftr-408	148	67	;	;	PUNCT
ftr-408	149	1	i	i	PRON
ftr-408	149	2	d.	d.	PROPN
ftr-408	149	3	23	23	NUM
ftr-408	149	4	.	.	PUNCT
ftr-408	150	1	jennifer	jennifer	PROPN
ftr-408	150	2	corbett	corbett	PROPN
ftr-408	150	3	dooren	dooren	PROPN
ftr-408	150	4	,	,	PUNCT
ftr-408	150	5	tax	tax	NOUN
ftr-408	150	6	facts	fact	NOUN
ftr-408	150	7	:	:	PUNCT
ftr-408	150	8	irs	irs	PROPN
ftr-408	150	9	to	to	PART
ftr-408	150	10	streamline	streamline	VERB
ftr-408	150	11	corporate	corporate	ADJ
ftr-408	150	12	audits	audits	NOUN
ftr-408	150	13	,	,	PUNCT
ftr-408	150	14	dow	dow	PROPN
ftr-408	150	15	jones	jones	PROPN
ftr-408	150	16	newswires	newswires	PROPN
ftr-408	150	17	,	,	PUNCT
ftr-408	150	18	at	at	ADP
ftr-408	150	19	http://www.salestax.org/news/thisweeksnews_12-6-02.html	http://www.salestax.org/news/thisweeksnews_12-6-02.html	PROPN
ftr-408	150	20	.	.	PUNCT
ftr-408	151	1	24	24	NUM
ftr-408	151	2	.	.	PUNCT
ftr-408	152	1	the	the	DET
ftr-408	152	2	life	life	NOUN
ftr-408	152	3	training	training	NOUN
ftr-408	152	4	manual	manual	NOUN
ftr-408	152	5	describes	describe	VERB
ftr-408	152	6	how	how	SCONJ
ftr-408	152	7	the	the	DET
ftr-408	152	8	lmsb	lmsb	NOUN
ftr-408	152	9	consulted	consult	VERB
ftr-408	152	10	with	with	ADP
ftr-408	152	11	private	private	ADJ
ftr-408	152	12	interest	interest	NOUN
ftr-408	152	13	groups	group	NOUN
ftr-408	152	14	in	in	ADP
ftr-408	152	15	developing	develop	VERB
ftr-408	152	16	the	the	DET
ftr-408	152	17	“	"	PUNCT
ftr-408	152	18	best	good	ADJ
ftr-408	152	19	practices	practice	NOUN
ftr-408	152	20	:	:	PUNCT
ftr-408	152	21	”	"	PUNCT
ftr-408	152	22	after	after	ADP
ftr-408	152	23	securing	secure	VERB
ftr-408	152	24	information	information	NOUN
ftr-408	152	25	on	on	ADP
ftr-408	152	26	best	good	ADJ
ftr-408	152	27	practices	practice	NOUN
ftr-408	152	28	from	from	ADP
ftr-408	152	29	within	within	ADP
ftr-408	152	30	lmsb	lmsb	PROPN
ftr-408	152	31	,	,	PUNCT
ftr-408	152	32	we	we	PRON
ftr-408	152	33	contacted	contact	VERB
ftr-408	152	34	outside	outside	ADV
ftr-408	152	35	stakeholder	stakeholder	NOUN
ftr-408	152	36	groups	group	NOUN
ftr-408	152	37	including	include	VERB
ftr-408	152	38	the	the	DET
ftr-408	152	39	tax	tax	NOUN
ftr-408	152	40	executives	executive	NOUN
ftr-408	152	41	institute	institute	PROPN
ftr-408	152	42	(	(	PUNCT
ftr-408	152	43	tei	tei	PROPN
ftr-408	152	44	)	)	PUNCT
ftr-408	152	45	,	,	PUNCT
ftr-408	152	46	the	the	DET
ftr-408	152	47	american	american	PROPN
ftr-408	152	48	bar	bar	PROPN
ftr-408	152	49	association	association	PROPN
ftr-408	152	50	(	(	PUNCT
ftr-408	152	51	aba	aba	PROPN
ftr-408	152	52	)	)	PUNCT
ftr-408	152	53	,	,	PUNCT
ftr-408	152	54	and	and	CCONJ
ftr-408	152	55	the	the	DET
ftr-408	152	56	american	american	PROPN
ftr-408	152	57	institute	institute	PROPN
ftr-408	152	58	of	of	ADP
ftr-408	152	59	certified	certify	VERB
ftr-408	152	60	public	public	ADJ
ftr-408	152	61	accountants	accountant	NOUN
ftr-408	152	62	(	(	PUNCT
ftr-408	152	63	aicpa	aicpa	PROPN
ftr-408	152	64	)	)	PUNCT
ftr-408	152	65	.	.	PUNCT
ftr-408	153	1	in	in	ADP
ftr-408	153	2	seeking	seek	VERB
ftr-408	153	3	their	their	PRON
ftr-408	153	4	input	input	NOUN
ftr-408	153	5	,	,	PUNCT
ftr-408	153	6	we	we	PRON
ftr-408	153	7	crafted	craft	VERB
ftr-408	153	8	nine	nine	NUM
ftr-408	153	9	questions	question	NOUN
ftr-408	153	10	covering	cover	VERB
ftr-408	153	11	specific	specific	ADJ
ftr-408	153	12	problem	problem	NOUN
ftr-408	153	13	areas	area	NOUN
ftr-408	153	14	of	of	ADP
ftr-408	153	15	the	the	DET
ftr-408	153	16	examination	examination	NOUN
ftr-408	153	17	process	process	NOUN
ftr-408	153	18	.	.	PUNCT
ftr-408	154	1	we	we	PRON
ftr-408	154	2	also	also	ADV
ftr-408	154	3	invited	invite	VERB
ftr-408	154	4	them	they	PRON
ftr-408	154	5	to	to	PART
ftr-408	154	6	share	share	VERB
ftr-408	154	7	examination	examination	NOUN
ftr-408	154	8	success	success	NOUN
ftr-408	154	9	stories	story	NOUN
ftr-408	154	10	and	and	CCONJ
ftr-408	154	11	best	good	ADJ
ftr-408	154	12	practices	practice	NOUN
ftr-408	154	13	they	they	PRON
ftr-408	154	14	believed	believe	VERB
ftr-408	154	15	to	to	PART
ftr-408	154	16	be	be	AUX
ftr-408	154	17	important	important	ADJ
ftr-408	154	18	.	.	PUNCT
ftr-408	155	1	surprisingly	surprisingly	ADV
ftr-408	155	2	,	,	PUNCT
ftr-408	155	3	many	many	ADJ
ftr-408	155	4	of	of	ADP
ftr-408	155	5	the	the	DET
ftr-408	155	6	key	key	ADJ
ftr-408	155	7	elements	element	NOUN
ftr-408	155	8	in	in	ADP
ftr-408	155	9	their	their	PRON
ftr-408	155	10	“	"	PUNCT
ftr-408	155	11	success	success	NOUN
ftr-408	155	12	stories	story	NOUN
ftr-408	155	13	”	"	PUNCT
ftr-408	155	14	mirrored	mirror	VERB
ftr-408	155	15	those	those	PRON
ftr-408	155	16	expressed	express	VERB
ftr-408	155	17	by	by	ADP
ftr-408	155	18	the	the	DET
ftr-408	155	19	examination	examination	NOUN
ftr-408	155	20	teams	team	NOUN
ftr-408	155	21	,	,	PUNCT
ftr-408	155	22	including	include	VERB
ftr-408	155	23	increased	increase	VERB
ftr-408	155	24	communication	communication	NOUN
ftr-408	155	25	and	and	CCONJ
ftr-408	155	26	participation	participation	NOUN
ftr-408	155	27	in	in	ADP
ftr-408	155	28	the	the	DET
ftr-408	155	29	planning	planning	NOUN
ftr-408	155	30	process	process	NOUN
ftr-408	155	31	.	.	PUNCT
ftr-408	156	1	life	life	NOUN
ftr-408	156	2	training	training	NOUN
ftr-408	156	3	manual	manual	NOUN
ftr-408	156	4	,	,	PUNCT
ftr-408	156	5	supra	supra	PROPN
ftr-408	156	6	note	note	PROPN
ftr-408	156	7	19	19	NUM
ftr-408	156	8	,	,	PUNCT
ftr-408	156	9	at	at	ADP
ftr-408	156	10	3	3	NUM
ftr-408	156	11	.	.	PUNCT
ftr-408	157	1	because	because	SCONJ
ftr-408	157	2	of	of	ADP
ftr-408	157	3	the	the	DET
ftr-408	157	4	role	role	NOUN
ftr-408	157	5	that	that	PRON
ftr-408	157	6	these	these	DET
ftr-408	157	7	groups	group	NOUN
ftr-408	157	8	were	be	AUX
ftr-408	157	9	permitted	permit	VERB
ftr-408	157	10	to	to	PART
ftr-408	157	11	play	play	VERB
ftr-408	157	12	in	in	ADP
ftr-408	157	13	designing	design	VERB
ftr-408	157	14	life	life	NOUN
ftr-408	157	15	,	,	PUNCT
ftr-408	157	16	taxpayers	taxpayer	NOUN
ftr-408	157	17	’	’	PART
ftr-408	157	18	enthusiasm	enthusiasm	NOUN
ftr-408	157	19	for	for	ADP
ftr-408	157	20	life	life	NOUN
ftr-408	157	21	,	,	PUNCT
ftr-408	157	22	as	as	SCONJ
ftr-408	157	23	discussed	discuss	VERB
ftr-408	157	24	in	in	ADP
ftr-408	157	25	section	section	NOUN
ftr-408	157	26	v.a	v.a	PROPN
ftr-408	157	27	,	,	PUNCT
ftr-408	157	28	infra	infra	NOUN
ftr-408	157	29	,	,	PUNCT
ftr-408	157	30	is	be	AUX
ftr-408	157	31	unsurprising	unsurprising	ADJ
ftr-408	157	32	.	.	PUNCT
ftr-408	158	1	464	464	NUM
ftr-408	158	2	florida	florida	PROPN
ftr-408	158	3	tax	tax	NOUN
ftr-408	158	4	review	review	NOUN
ftr-408	158	5	vol.7:7	vol.7:7	PRON
ftr-408	158	6	would	would	AUX
ftr-408	158	7	be	be	AUX
ftr-408	158	8	appropriate	appropriate	ADJ
ftr-408	158	9	.	.	PUNCT
ftr-408	159	1	despite	despite	SCONJ
ftr-408	159	2	these	these	DET
ftr-408	159	3	guidelines	guideline	NOUN
ftr-408	159	4	,	,	PUNCT
ftr-408	159	5	the	the	DET
ftr-408	159	6	lmsb	lmsb	PROPN
ftr-408	159	7	believes	believe	VERB
ftr-408	159	8	that	that	SCONJ
ftr-408	159	9	the25	the25	NOUN
ftr-408	159	10	application	application	NOUN
ftr-408	159	11	of	of	ADP
ftr-408	159	12	life	life	NOUN
ftr-408	159	13	should	should	AUX
ftr-408	159	14	be	be	AUX
ftr-408	159	15	considered	consider	VERB
ftr-408	159	16	in	in	ADP
ftr-408	159	17	every	every	DET
ftr-408	159	18	audit.26	audit.26	ADJ
ftr-408	159	19	25	25	NUM
ftr-408	159	20	.	.	PUNCT
ftr-408	160	1	i.r.m	i.r.m	PROPN
ftr-408	160	2	.	.	PUNCT
ftr-408	161	1	4.51.3.2.1(1	4.51.3.2.1(1	NUM
ftr-408	161	2	)	)	PUNCT
ftr-408	161	3	(	(	PUNCT
ftr-408	161	4	2004	2004	NUM
ftr-408	161	5	)	)	PUNCT
ftr-408	161	6	provides	provide	VERB
ftr-408	161	7	the	the	DET
ftr-408	161	8	following	follow	VERB
ftr-408	161	9	factors	factor	NOUN
ftr-408	161	10	as	as	ADP
ftr-408	161	11	supporting	support	VERB
ftr-408	161	12	the	the	DET
ftr-408	161	13	use	use	NOUN
ftr-408	161	14	of	of	ADP
ftr-408	161	15	a	a	DET
ftr-408	161	16	life	life	NOUN
ftr-408	161	17	audit	audit	NOUN
ftr-408	161	18	:	:	PUNCT
ftr-408	161	19	a.	a.	NOUN
ftr-408	161	20	the	the	DET
ftr-408	161	21	risk	risk	NOUN
ftr-408	161	22	analysis	analysis	NOUN
ftr-408	161	23	identifies	identify	VERB
ftr-408	161	24	a	a	DET
ftr-408	161	25	limited	limited	ADJ
ftr-408	161	26	number	number	NOUN
ftr-408	161	27	of	of	ADP
ftr-408	161	28	material	material	NOUN
ftr-408	161	29	items	item	NOUN
ftr-408	161	30	(	(	PUNCT
ftr-408	161	31	no	no	DET
ftr-408	161	32	specific	specific	ADJ
ftr-408	161	33	number	number	NOUN
ftr-408	161	34	since	since	SCONJ
ftr-408	161	35	this	this	PRON
ftr-408	161	36	will	will	AUX
ftr-408	161	37	vary	vary	VERB
ftr-408	161	38	based	base	VERB
ftr-408	161	39	on	on	ADP
ftr-408	161	40	the	the	DET
ftr-408	161	41	facts	fact	NOUN
ftr-408	161	42	and	and	CCONJ
ftr-408	161	43	circumstances	circumstance	NOUN
ftr-408	161	44	)	)	PUNCT
ftr-408	161	45	;	;	PUNCT
ftr-408	161	46	b.	b.	PROPN
ftr-408	161	47	prior	prior	ADJ
ftr-408	161	48	experience	experience	NOUN
ftr-408	161	49	indicates	indicate	VERB
ftr-408	161	50	the	the	DET
ftr-408	161	51	taxpayer	taxpayer	NOUN
ftr-408	161	52	is	be	AUX
ftr-408	161	53	both	both	PRON
ftr-408	161	54	capable	capable	ADJ
ftr-408	161	55	and	and	CCONJ
ftr-408	161	56	willing	willing	ADJ
ftr-408	161	57	to	to	PART
ftr-408	161	58	meet	meet	VERB
ftr-408	161	59	the	the	DET
ftr-408	161	60	commitments	commitment	NOUN
ftr-408	161	61	required	require	VERB
ftr-408	161	62	in	in	ADP
ftr-408	161	63	the	the	DET
ftr-408	161	64	mou	mou	PROPN
ftr-408	161	65	;	;	PUNCT
ftr-408	161	66	c.	c.	NOUN
ftr-408	161	67	workload	workload	NOUN
ftr-408	161	68	demands	demand	NOUN
ftr-408	161	69	exceed	exceed	VERB
ftr-408	161	70	resources	resource	NOUN
ftr-408	161	71	available	available	ADJ
ftr-408	161	72	and	and	CCONJ
ftr-408	161	73	require	require	VERB
ftr-408	161	74	scope	scope	NOUN
ftr-408	161	75	limitations	limitation	NOUN
ftr-408	161	76	;	;	PUNCT
ftr-408	161	77	d.	d.	PROPN
ftr-408	161	78	special	special	ADJ
ftr-408	161	79	project	project	NOUN
ftr-408	161	80	cases	case	NOUN
ftr-408	161	81	where	where	SCONJ
ftr-408	161	82	the	the	DET
ftr-408	161	83	primary	primary	ADJ
ftr-408	161	84	issue	issue	NOUN
ftr-408	161	85	is	be	AUX
ftr-408	161	86	identified	identify	VERB
ftr-408	161	87	;	;	PUNCT
ftr-408	161	88	e.	e.	PROPN
ftr-408	161	89	out	out	ADP
ftr-408	161	90	-	-	PUNCT
ftr-408	161	91	of	of	ADP
ftr-408	161	92	-	-	PUNCT
ftr-408	161	93	cycle	cycle	NOUN
ftr-408	161	94	returns	return	NOUN
ftr-408	161	95	when	when	SCONJ
ftr-408	161	96	there	there	PRON
ftr-408	161	97	is	be	VERB
ftr-408	161	98	an	an	DET
ftr-408	161	99	issue	issue	NOUN
ftr-408	161	100	requiring	require	VERB
ftr-408	161	101	examination	examination	NOUN
ftr-408	161	102	for	for	ADP
ftr-408	161	103	tax	tax	NOUN
ftr-408	161	104	administration	administration	NOUN
ftr-408	161	105	purposes	purpose	NOUN
ftr-408	161	106	;	;	PUNCT
ftr-408	161	107	f.	f.	PROPN
ftr-408	161	108	there	there	PRON
ftr-408	161	109	is	be	VERB
ftr-408	161	110	no	no	DET
ftr-408	161	111	prior	prior	ADJ
ftr-408	161	112	examination	examination	NOUN
ftr-408	161	113	history	history	NOUN
ftr-408	161	114	of	of	ADP
ftr-408	161	115	the	the	DET
ftr-408	161	116	taxpayer	taxpayer	NOUN
ftr-408	161	117	,	,	PUNCT
ftr-408	161	118	but	but	CCONJ
ftr-408	161	119	the	the	DET
ftr-408	161	120	interaction	interaction	NOUN
ftr-408	161	121	to	to	ADP
ftr-408	161	122	date	date	NOUN
ftr-408	161	123	indicates	indicate	VERB
ftr-408	161	124	the	the	DET
ftr-408	161	125	taxpayer	taxpayer	NOUN
ftr-408	161	126	is	be	AUX
ftr-408	161	127	both	both	PRON
ftr-408	161	128	capable	capable	ADJ
ftr-408	161	129	and	and	CCONJ
ftr-408	161	130	willing	willing	ADJ
ftr-408	161	131	to	to	PART
ftr-408	161	132	meet	meet	VERB
ftr-408	161	133	the	the	DET
ftr-408	161	134	commitments	commitment	NOUN
ftr-408	161	135	required	require	VERB
ftr-408	161	136	in	in	ADP
ftr-408	161	137	the	the	DET
ftr-408	161	138	mou	mou	PROPN
ftr-408	161	139	,	,	PUNCT
ftr-408	161	140	or	or	CCONJ
ftr-408	161	141	g.	g.	PROPN
ftr-408	161	142	improved	improved	ADJ
ftr-408	161	143	currency	currency	NOUN
ftr-408	161	144	is	be	AUX
ftr-408	161	145	a	a	DET
ftr-408	161	146	primary	primary	ADJ
ftr-408	161	147	concern	concern	NOUN
ftr-408	161	148	and	and	CCONJ
ftr-408	161	149	the	the	DET
ftr-408	161	150	taxpayer	taxpayer	NOUN
ftr-408	161	151	is	be	AUX
ftr-408	161	152	reasonably	reasonably	ADV
ftr-408	161	153	compliant	compliant	ADJ
ftr-408	161	154	,	,	PUNCT
ftr-408	161	155	even	even	ADV
ftr-408	161	156	if	if	SCONJ
ftr-408	161	157	there	there	PRON
ftr-408	161	158	have	have	AUX
ftr-408	161	159	been	be	AUX
ftr-408	161	160	issues	issue	NOUN
ftr-408	161	161	in	in	ADP
ftr-408	161	162	the	the	DET
ftr-408	161	163	past	past	NOUN
ftr-408	161	164	.	.	PUNCT
ftr-408	162	1	see	see	VERB
ftr-408	162	2	also	also	ADV
ftr-408	162	3	life	life	NOUN
ftr-408	162	4	training	training	NOUN
ftr-408	162	5	manual	manual	NOUN
ftr-408	162	6	,	,	PUNCT
ftr-408	162	7	supra	supra	PROPN
ftr-408	162	8	note	note	PROPN
ftr-408	162	9	19	19	NUM
ftr-408	162	10	,	,	PUNCT
ftr-408	162	11	at	at	ADP
ftr-408	162	12	5	5	NUM
ftr-408	162	13	-	-	SYM
ftr-408	162	14	6	6	NUM
ftr-408	162	15	for	for	ADP
ftr-408	162	16	a	a	DET
ftr-408	162	17	more	more	ADV
ftr-408	162	18	specific	specific	ADJ
ftr-408	162	19	breakdown	breakdown	NOUN
ftr-408	162	20	of	of	ADP
ftr-408	162	21	the	the	DET
ftr-408	162	22	factors	factor	NOUN
ftr-408	162	23	supporting	support	VERB
ftr-408	162	24	a	a	DET
ftr-408	162	25	life	life	NOUN
ftr-408	162	26	audit	audit	NOUN
ftr-408	162	27	,	,	PUNCT
ftr-408	162	28	in	in	ADP
ftr-408	162	29	which	which	PRON
ftr-408	162	30	the	the	DET
ftr-408	162	31	lmsb	lmsb	NOUN
ftr-408	162	32	establishes	establish	VERB
ftr-408	162	33	separate	separate	ADJ
ftr-408	162	34	criteria	criterion	NOUN
ftr-408	162	35	depending	depend	VERB
ftr-408	162	36	on	on	ADP
ftr-408	162	37	whether	whether	SCONJ
ftr-408	162	38	the	the	DET
ftr-408	162	39	audit	audit	NOUN
ftr-408	162	40	is	be	AUX
ftr-408	162	41	an	an	DET
ftr-408	162	42	industry	industry	NOUN
ftr-408	162	43	case	case	NOUN
ftr-408	162	44	or	or	CCONJ
ftr-408	162	45	a	a	DET
ftr-408	162	46	coordinated	coordinated	ADJ
ftr-408	162	47	industry	industry	NOUN
ftr-408	162	48	case	case	NOUN
ftr-408	162	49	.	.	PUNCT
ftr-408	163	1	irm	irm	PROPN
ftr-408	163	2	4.51.3.2.1(2	4.51.3.2.1(2	NUM
ftr-408	163	3	)	)	PUNCT
ftr-408	163	4	(	(	PUNCT
ftr-408	163	5	2004	2004	NUM
ftr-408	163	6	)	)	PUNCT
ftr-408	163	7	lists	list	VERB
ftr-408	163	8	the	the	DET
ftr-408	163	9	factors	factor	NOUN
ftr-408	163	10	that	that	PRON
ftr-408	163	11	,	,	PUNCT
ftr-408	163	12	either	either	CCONJ
ftr-408	163	13	individually	individually	ADV
ftr-408	163	14	or	or	CCONJ
ftr-408	163	15	together	together	ADV
ftr-408	163	16	,	,	PUNCT
ftr-408	163	17	could	could	AUX
ftr-408	163	18	make	make	VERB
ftr-408	163	19	a	a	DET
ftr-408	163	20	life	life	NOUN
ftr-408	163	21	audit	audit	NOUN
ftr-408	163	22	inappropriate	inappropriate	ADJ
ftr-408	163	23	:	:	PUNCT
ftr-408	163	24	a.	a.	NOUN
ftr-408	163	25	a	a	DET
ftr-408	163	26	history	history	NOUN
ftr-408	163	27	of	of	ADP
ftr-408	163	28	substantial	substantial	ADJ
ftr-408	163	29	noncompliance	noncompliance	NOUN
ftr-408	163	30	,	,	PUNCT
ftr-408	163	31	such	such	ADJ
ftr-408	163	32	as	as	ADP
ftr-408	163	33	aggressive	aggressive	ADJ
ftr-408	163	34	positions	position	NOUN
ftr-408	163	35	or	or	CCONJ
ftr-408	163	36	the	the	DET
ftr-408	163	37	use	use	NOUN
ftr-408	163	38	of	of	ADP
ftr-408	163	39	marketed	market	VERB
ftr-408	163	40	tax	tax	NOUN
ftr-408	163	41	products	product	NOUN
ftr-408	163	42	;	;	PUNCT
ftr-408	163	43	b.	b.	PROPN
ftr-408	163	44	a	a	DET
ftr-408	163	45	history	history	NOUN
ftr-408	163	46	of	of	ADP
ftr-408	163	47	failing	fail	VERB
ftr-408	163	48	to	to	PART
ftr-408	163	49	consistently	consistently	ADV
ftr-408	163	50	meet	meet	VERB
ftr-408	163	51	agreed	agree	VERB
ftr-408	163	52	upon	upon	SCONJ
ftr-408	163	53	information	information	NOUN
ftr-408	163	54	document	document	NOUN
ftr-408	163	55	request	request	NOUN
ftr-408	163	56	(	(	PUNCT
ftr-408	163	57	idr	idr	NOUN
ftr-408	163	58	)	)	PUNCT
ftr-408	163	59	response	response	NOUN
ftr-408	163	60	times	time	NOUN
ftr-408	163	61	(	(	PUNCT
ftr-408	163	62	including	include	VERB
ftr-408	163	63	completeness	completeness	NOUN
ftr-408	163	64	)	)	PUNCT
ftr-408	163	65	;	;	PUNCT
ftr-408	163	66	c.	c.	PROPN
ftr-408	163	67	average	average	PROPN
ftr-408	163	68	idr	idr	PROPN
ftr-408	163	69	response	response	NOUN
ftr-408	163	70	times	time	NOUN
ftr-408	163	71	that	that	PRON
ftr-408	163	72	will	will	AUX
ftr-408	163	73	most	most	ADV
ftr-408	163	74	likely	likely	ADV
ftr-408	163	75	impede	impede	VERB
ftr-408	163	76	an	an	DET
ftr-408	163	77	efficient	efficient	ADJ
ftr-408	163	78	examination	examination	NOUN
ftr-408	163	79	;	;	PUNCT
ftr-408	163	80	d.	d.	PROPN
ftr-408	163	81	a	a	DET
ftr-408	163	82	tax	tax	NOUN
ftr-408	163	83	shelter	shelter	NOUN
ftr-408	163	84	transaction	transaction	NOUN
ftr-408	163	85	that	that	PRON
ftr-408	163	86	was	be	AUX
ftr-408	163	87	not	not	PART
ftr-408	163	88	properly	properly	ADV
ftr-408	163	89	disclosed	disclose	VERB
ftr-408	163	90	as	as	ADP
ftr-408	163	91	required	require	VERB
ftr-408	163	92	by	by	ADP
ftr-408	163	93	any	any	DET
ftr-408	163	94	notice	notice	NOUN
ftr-408	163	95	,	,	PUNCT
ftr-408	163	96	revenue	revenue	NOUN
ftr-408	163	97	procedure	procedure	NOUN
ftr-408	163	98	,	,	PUNCT
ftr-408	163	99	revenue	revenue	NOUN
ftr-408	163	100	ruling	ruling	NOUN
ftr-408	163	101	or	or	CCONJ
ftr-408	163	102	treasury	treasury	NOUN
ftr-408	163	103	regulations	regulation	NOUN
ftr-408	163	104	;	;	PUNCT
ftr-408	163	105	e.	e.	PROPN
ftr-408	163	106	a	a	DET
ftr-408	163	107	large	large	ADJ
ftr-408	163	108	number	number	NOUN
ftr-408	163	109	of	of	ADP
ftr-408	163	110	material	material	NOUN
ftr-408	163	111	issues	issue	NOUN
ftr-408	163	112	which	which	PRON
ftr-408	163	113	render	render	VERB
ftr-408	163	114	scope	scope	NOUN
ftr-408	163	115	limitation	limitation	NOUN
ftr-408	163	116	unreasonable	unreasonable	ADJ
ftr-408	163	117	;	;	PUNCT
ftr-408	163	118	f.	f.	PROPN
ftr-408	163	119	an	an	DET
ftr-408	163	120	indication	indication	NOUN
ftr-408	163	121	of	of	ADP
ftr-408	163	122	fraud	fraud	NOUN
ftr-408	163	123	on	on	ADP
ftr-408	163	124	the	the	DET
ftr-408	163	125	part	part	NOUN
ftr-408	163	126	of	of	ADP
ftr-408	163	127	the	the	DET
ftr-408	163	128	taxpayer	taxpayer	NOUN
ftr-408	163	129	,	,	PUNCT
ftr-408	163	130	or	or	CCONJ
ftr-408	163	131	g.	g.	NOUN
ftr-408	163	132	the	the	DET
ftr-408	163	133	taxpayer	taxpayer	NOUN
ftr-408	163	134	is	be	AUX
ftr-408	163	135	unable	unable	ADJ
ftr-408	163	136	or	or	CCONJ
ftr-408	163	137	unwilling	unwilling	ADJ
ftr-408	163	138	to	to	PART
ftr-408	163	139	meet	meet	VERB
ftr-408	163	140	the	the	DET
ftr-408	163	141	commitments	commitment	NOUN
ftr-408	163	142	required	require	VERB
ftr-408	163	143	in	in	ADP
ftr-408	163	144	the	the	DET
ftr-408	163	145	mou	mou	PROPN
ftr-408	163	146	.	.	PUNCT
ftr-408	164	1	see	see	VERB
ftr-408	164	2	also	also	ADV
ftr-408	164	3	,	,	PUNCT
ftr-408	164	4	life	life	NOUN
ftr-408	164	5	training	training	NOUN
ftr-408	164	6	manual	manual	NOUN
ftr-408	164	7	,	,	PUNCT
ftr-408	164	8	supra	supra	PROPN
ftr-408	164	9	note	note	PROPN
ftr-408	164	10	19	19	NUM
ftr-408	164	11	,	,	PUNCT
ftr-408	164	12	at	at	ADP
ftr-408	164	13	5	5	NUM
ftr-408	164	14	-	-	SYM
ftr-408	164	15	6	6	NUM
ftr-408	164	16	.	.	NOUN
ftr-408	164	17	26	26	NUM
ftr-408	164	18	.	.	PUNCT
ftr-408	165	1	i.r.m	i.r.m	PROPN
ftr-408	165	2	.	.	PUNCT
ftr-408	166	1	4.51.3.2.1(1	4.51.3.2.1(1	NUM
ftr-408	166	2	)	)	PUNCT
ftr-408	166	3	(	(	PUNCT
ftr-408	166	4	2004	2004	NUM
ftr-408	166	5	)	)	PUNCT
ftr-408	166	6	.	.	PUNCT
ftr-408	167	1	2006	2006	NUM
ftr-408	167	2	]	]	PUNCT
ftr-408	167	3	agency	agency	NOUN
ftr-408	167	4	activism	activism	NOUN
ftr-408	167	5	as	as	ADP
ftr-408	167	6	a	a	DET
ftr-408	167	7	new	new	ADJ
ftr-408	167	8	way	way	NOUN
ftr-408	167	9	of	of	ADP
ftr-408	167	10	life	life	NOUN
ftr-408	167	11	465	465	NUM
ftr-408	167	12	larry	larry	PROPN
ftr-408	167	13	langdon	langdon	PROPN
ftr-408	167	14	,	,	PUNCT
ftr-408	167	15	the	the	DET
ftr-408	167	16	lmsb	lmsb	PROPN
ftr-408	167	17	commissioner	commissioner	NOUN
ftr-408	167	18	when	when	SCONJ
ftr-408	167	19	life	life	NOUN
ftr-408	167	20	was	be	AUX
ftr-408	167	21	announced	announce	VERB
ftr-408	167	22	,	,	PUNCT
ftr-408	167	23	emphasized	emphasize	VERB
ftr-408	167	24	that	that	SCONJ
ftr-408	167	25	life	life	NOUN
ftr-408	167	26	was	be	AUX
ftr-408	167	27	meant	mean	VERB
ftr-408	167	28	to	to	PART
ftr-408	167	29	be	be	AUX
ftr-408	167	30	used	use	VERB
ftr-408	167	31	for	for	ADP
ftr-408	167	32	cooperative	cooperative	ADJ
ftr-408	167	33	taxpayers	taxpayer	NOUN
ftr-408	167	34	.	.	PUNCT
ftr-408	168	1	driving27	driving27	PROPN
ftr-408	168	2	life	life	NOUN
ftr-408	168	3	,	,	PUNCT
ftr-408	168	4	however	however	ADV
ftr-408	168	5	,	,	PUNCT
ftr-408	168	6	was	be	AUX
ftr-408	168	7	a	a	DET
ftr-408	168	8	desire	desire	NOUN
ftr-408	168	9	to	to	PART
ftr-408	168	10	reduce	reduce	VERB
ftr-408	168	11	audit	audit	NOUN
ftr-408	168	12	times	time	NOUN
ftr-408	168	13	and	and	CCONJ
ftr-408	168	14	maximize	maximize	VERB
ftr-408	168	15	the	the	DET
ftr-408	168	16	use	use	NOUN
ftr-408	168	17	of	of	ADP
ftr-408	168	18	limited	limited	ADJ
ftr-408	168	19	resources	resource	NOUN
ftr-408	168	20	.	.	PUNCT
ftr-408	169	1	in	in	ADP
ftr-408	169	2	an	an	DET
ftr-408	169	3	interview	interview	NOUN
ftr-408	169	4	about	about	ADP
ftr-408	169	5	life	life	NOUN
ftr-408	169	6	,	,	PUNCT
ftr-408	169	7	langdon	langdon	PROPN
ftr-408	169	8	stated	state	VERB
ftr-408	169	9	that:28	that:28	PUNCT
ftr-408	169	10	as	as	SCONJ
ftr-408	169	11	is	be	AUX
ftr-408	169	12	true	true	ADJ
ftr-408	169	13	of	of	ADP
ftr-408	169	14	our	our	PRON
ftr-408	169	15	corporate	corporate	ADJ
ftr-408	169	16	taxpayers	taxpayer	NOUN
ftr-408	169	17	and	and	CCONJ
ftr-408	169	18	their	their	PRON
ftr-408	169	19	practitioners	practitioner	NOUN
ftr-408	169	20	,	,	PUNCT
ftr-408	169	21	the	the	DET
ftr-408	169	22	irs	irs	PROPN
ftr-408	169	23	realizes	realize	VERB
ftr-408	169	24	that	that	SCONJ
ftr-408	169	25	we	we	PRON
ftr-408	169	26	also	also	ADV
ftr-408	169	27	have	have	VERB
ftr-408	169	28	limited	limit	VERB
ftr-408	169	29	resources	resource	NOUN
ftr-408	169	30	.	.	PUNCT
ftr-408	170	1	there	there	PRON
ftr-408	170	2	are	be	VERB
ftr-408	170	3	only	only	ADV
ftr-408	170	4	about	about	ADV
ftr-408	170	5	6,000	6,000	NUM
ftr-408	170	6	employees	employee	NOUN
ftr-408	170	7	in	in	ADP
ftr-408	170	8	lmsb	lmsb	PROPN
ftr-408	170	9	to	to	PART
ftr-408	170	10	deal	deal	VERB
ftr-408	170	11	with	with	ADP
ftr-408	170	12	150,000	150,000	NUM
ftr-408	170	13	taxpayers	taxpayer	NOUN
ftr-408	170	14	with	with	ADP
ftr-408	170	15	assets	asset	NOUN
ftr-408	170	16	exceeding	exceed	VERB
ftr-408	170	17	$	$	SYM
ftr-408	170	18	10	10	NUM
ftr-408	170	19	million	million	NUM
ftr-408	170	20	.	.	PUNCT
ftr-408	171	1	because	because	SCONJ
ftr-408	171	2	our	our	PRON
ftr-408	171	3	current	current	ADJ
ftr-408	171	4	audit	audit	NOUN
ftr-408	171	5	process	process	NOUN
ftr-408	171	6	only	only	ADV
ftr-408	171	7	allows	allow	VERB
ftr-408	171	8	us	we	PRON
ftr-408	171	9	to	to	PART
ftr-408	171	10	deal	deal	VERB
ftr-408	171	11	with	with	ADP
ftr-408	171	12	a	a	DET
ftr-408	171	13	small	small	ADJ
ftr-408	171	14	number	number	NOUN
ftr-408	171	15	of	of	ADP
ftr-408	171	16	our	our	PRON
ftr-408	171	17	mid	mid	ADJ
ftr-408	171	18	-	-	ADJ
ftr-408	171	19	sized	sized	ADJ
ftr-408	171	20	taxpayers	taxpayer	NOUN
ftr-408	171	21	,	,	PUNCT
ftr-408	171	22	we	we	PRON
ftr-408	171	23	need	need	VERB
ftr-408	171	24	to	to	PART
ftr-408	171	25	revise	revise	VERB
ftr-408	171	26	these	these	DET
ftr-408	171	27	audit	audit	NOUN
ftr-408	171	28	procedures	procedure	NOUN
ftr-408	171	29	to	to	PART
ftr-408	171	30	properly	properly	ADV
ftr-408	171	31	increase	increase	VERB
ftr-408	171	32	our	our	PRON
ftr-408	171	33	audit	audit	NOUN
ftr-408	171	34	coverage	coverage	NOUN
ftr-408	171	35	.	.	PUNCT
ftr-408	172	1	the	the	DET
ftr-408	172	2	life	life	NOUN
ftr-408	172	3	program	program	NOUN
ftr-408	172	4	and	and	CCONJ
ftr-408	172	5	our	our	PRON
ftr-408	172	6	other	other	ADJ
ftr-408	172	7	initiatives	initiative	NOUN
ftr-408	172	8	will	will	AUX
ftr-408	172	9	allow	allow	VERB
ftr-408	172	10	lmsb	lmsb	NOUN
ftr-408	172	11	auditors	auditor	NOUN
ftr-408	172	12	to	to	PART
ftr-408	172	13	do	do	VERB
ftr-408	172	14	this.29	this.29	NOUN
ftr-408	172	15	27	27	NUM
ftr-408	172	16	.	.	PUNCT
ftr-408	173	1	see	see	VERB
ftr-408	173	2	,	,	PUNCT
ftr-408	173	3	e.g.	e.g.	ADV
ftr-408	173	4	,	,	PUNCT
ftr-408	173	5	irs	irs	PROPN
ftr-408	173	6	news	news	NOUN
ftr-408	173	7	release	release	NOUN
ftr-408	173	8	ir-2002	ir-2002	NOUN
ftr-408	173	9	-	-	PUNCT
ftr-408	173	10	133	133	NUM
ftr-408	173	11	(	(	PUNCT
ftr-408	173	12	dec	dec	PROPN
ftr-408	173	13	.	.	PROPN
ftr-408	173	14	4	4	NUM
ftr-408	173	15	,	,	PUNCT
ftr-408	173	16	2002	2002	NUM
ftr-408	173	17	)	)	PUNCT
ftr-408	173	18	.	.	PUNCT
ftr-408	174	1	as	as	ADP
ftr-408	174	2	a	a	DET
ftr-408	174	3	result	result	NOUN
ftr-408	174	4	of	of	ADP
ftr-408	174	5	reducing	reduce	VERB
ftr-408	174	6	the	the	DET
ftr-408	174	7	audit	audit	NOUN
ftr-408	174	8	times	time	NOUN
ftr-408	174	9	of	of	ADP
ftr-408	174	10	compliant	compliant	ADJ
ftr-408	174	11	taxpayers	taxpayer	NOUN
ftr-408	174	12	,	,	PUNCT
ftr-408	174	13	the	the	DET
ftr-408	174	14	irs	irs	PROPN
ftr-408	174	15	hopes	hope	VERB
ftr-408	174	16	through	through	ADP
ftr-408	174	17	life	life	NOUN
ftr-408	174	18	to	to	PART
ftr-408	174	19	be	be	AUX
ftr-408	174	20	able	able	ADJ
ftr-408	174	21	to	to	PART
ftr-408	174	22	focus	focus	VERB
ftr-408	174	23	on	on	ADP
ftr-408	174	24	issues	issue	NOUN
ftr-408	174	25	often	often	ADV
ftr-408	174	26	found	find	VERB
ftr-408	174	27	in	in	ADP
ftr-408	174	28	non	non	ADJ
ftr-408	174	29	-	-	ADJ
ftr-408	174	30	compliant	compliant	ADJ
ftr-408	174	31	taxpayers	taxpayer	NOUN
ftr-408	174	32	like	like	ADP
ftr-408	174	33	tax	tax	NOUN
ftr-408	174	34	shelters	shelter	NOUN
ftr-408	174	35	.	.	PUNCT
ftr-408	175	1	terry	terry	PROPN
ftr-408	175	2	carter	carter	PROPN
ftr-408	175	3	,	,	PUNCT
ftr-408	175	4	the	the	DET
ftr-408	175	5	irs	irs	PROPN
ftr-408	175	6	wants	want	VERB
ftr-408	175	7	to	to	PART
ftr-408	175	8	save	save	VERB
ftr-408	175	9	you	you	PRON
ftr-408	175	10	time	time	NOUN
ftr-408	175	11	and	and	CCONJ
ftr-408	175	12	money	money	NOUN
ftr-408	175	13	.	.	PUNCT
ftr-408	175	14	.	.	PUNCT
ftr-408	175	15	.	.	PUNCT
ftr-408	176	1	seriously	seriously	ADV
ftr-408	176	2	:	:	PUNCT
ftr-408	176	3	bigger	big	ADJ
ftr-408	176	4	businesses	business	NOUN
ftr-408	176	5	with	with	ADP
ftr-408	176	6	good	good	ADJ
ftr-408	176	7	records	record	NOUN
ftr-408	176	8	get	get	VERB
ftr-408	176	9	to	to	PART
ftr-408	176	10	determine	determine	VERB
ftr-408	176	11	audit	audit	NOUN
ftr-408	176	12	issues	issue	NOUN
ftr-408	176	13	in	in	ADP
ftr-408	176	14	advance	advance	NOUN
ftr-408	176	15	,	,	PUNCT
ftr-408	176	16	2	2	NUM
ftr-408	176	17	no	no	NOUN
ftr-408	176	18	.	.	NOUN
ftr-408	176	19	2	2	NUM
ftr-408	176	20	a.b.a	a.b.a	NOUN
ftr-408	176	21	.	.	PUNCT
ftr-408	177	1	j.	j.	PROPN
ftr-408	177	2	e	e	PROPN
ftr-408	177	3	-	-	PROPN
ftr-408	177	4	rep	rep	NOUN
ftr-408	177	5	.	.	PROPN
ftr-408	177	6	6	6	NUM
ftr-408	177	7	,	,	PUNCT
ftr-408	177	8	(	(	PUNCT
ftr-408	177	9	jan	jan	PROPN
ftr-408	177	10	.	.	PROPN
ftr-408	177	11	17	17	NUM
ftr-408	177	12	,	,	PUNCT
ftr-408	177	13	2003	2003	NUM
ftr-408	177	14	)	)	PUNCT
ftr-408	177	15	.	.	PUNCT
ftr-408	178	1	furthermore	furthermore	ADV
ftr-408	178	2	,	,	PUNCT
ftr-408	178	3	the	the	DET
ftr-408	178	4	irs	irs	PROPN
ftr-408	178	5	hopes	hope	VERB
ftr-408	178	6	that	that	SCONJ
ftr-408	178	7	life	life	NOUN
ftr-408	178	8	will	will	AUX
ftr-408	178	9	allow	allow	VERB
ftr-408	178	10	it	it	PRON
ftr-408	178	11	to	to	PART
ftr-408	178	12	focus	focus	VERB
ftr-408	178	13	on	on	ADP
ftr-408	178	14	more	more	ADJ
ftr-408	178	15	mid	mid	ADJ
ftr-408	178	16	-	-	NOUN
ftr-408	178	17	size	size	NOUN
ftr-408	178	18	businesses	business	NOUN
ftr-408	178	19	by	by	ADP
ftr-408	178	20	reducing	reduce	VERB
ftr-408	178	21	audit	audit	NOUN
ftr-408	178	22	times	time	NOUN
ftr-408	178	23	of	of	ADP
ftr-408	178	24	large	large	ADJ
ftr-408	178	25	corporations	corporation	NOUN
ftr-408	178	26	.	.	PUNCT
ftr-408	179	1	i	i	PRON
ftr-408	179	2	d.	d.	PROPN
ftr-408	179	3	28	28	NUM
ftr-408	179	4	.	.	PUNCT
ftr-408	180	1	carter	carter	PROPN
ftr-408	180	2	,	,	PUNCT
ftr-408	180	3	supra	supra	PROPN
ftr-408	180	4	note	note	NOUN
ftr-408	180	5	27	27	NUM
ftr-408	180	6	.	.	PUNCT
ftr-408	181	1	langdon	langdon	PROPN
ftr-408	181	2	indicated	indicate	VERB
ftr-408	181	3	that	that	SCONJ
ftr-408	181	4	the	the	DET
ftr-408	181	5	irs	irs	PROPN
ftr-408	181	6	was	be	AUX
ftr-408	181	7	auditing	audit	VERB
ftr-408	181	8	returns	return	NOUN
ftr-408	181	9	that	that	PRON
ftr-408	181	10	were	be	AUX
ftr-408	181	11	five	five	NUM
ftr-408	181	12	years	year	NOUN
ftr-408	181	13	old	old	ADJ
ftr-408	181	14	,	,	PUNCT
ftr-408	181	15	and	and	CCONJ
ftr-408	181	16	that	that	SCONJ
ftr-408	181	17	he	he	PRON
ftr-408	181	18	was	be	AUX
ftr-408	181	19	hoping	hope	VERB
ftr-408	181	20	to	to	PART
ftr-408	181	21	reduce	reduce	VERB
ftr-408	181	22	that	that	DET
ftr-408	181	23	number	number	NOUN
ftr-408	181	24	to	to	ADP
ftr-408	181	25	three	three	NUM
ftr-408	181	26	years	year	NOUN
ftr-408	181	27	.	.	PUNCT
ftr-408	182	1	i	i	PRON
ftr-408	182	2	d.	d.	PROPN
ftr-408	182	3	in	in	ADP
ftr-408	182	4	fact	fact	NOUN
ftr-408	182	5	,	,	PUNCT
ftr-408	182	6	langdon	langdon	PROPN
ftr-408	182	7	stated	state	VERB
ftr-408	182	8	that	that	SCONJ
ftr-408	182	9	one	one	NUM
ftr-408	182	10	of	of	ADP
ftr-408	182	11	his	his	PRON
ftr-408	182	12	reasons	reason	NOUN
ftr-408	182	13	for	for	ADP
ftr-408	182	14	leaving	leave	VERB
ftr-408	182	15	the	the	DET
ftr-408	182	16	private	private	ADJ
ftr-408	182	17	sector	sector	NOUN
ftr-408	182	18	,	,	PUNCT
ftr-408	182	19	where	where	SCONJ
ftr-408	182	20	he	he	PRON
ftr-408	182	21	had	have	AUX
ftr-408	182	22	been	be	AUX
ftr-408	182	23	a	a	DET
ftr-408	182	24	hewlett	hewlett	PROPN
ftr-408	182	25	-	-	PUNCT
ftr-408	182	26	packard	packard	PROPN
ftr-408	182	27	vice	vice	NOUN
ftr-408	182	28	president	president	NOUN
ftr-408	182	29	and	and	CCONJ
ftr-408	182	30	a	a	DET
ftr-408	182	31	former	former	ADJ
ftr-408	182	32	president	president	NOUN
ftr-408	182	33	of	of	ADP
ftr-408	182	34	the	the	DET
ftr-408	182	35	tax	tax	NOUN
ftr-408	182	36	executives	executive	NOUN
ftr-408	182	37	institute	institute	PROPN
ftr-408	182	38	,	,	PUNCT
ftr-408	182	39	was	be	AUX
ftr-408	182	40	to	to	PART
ftr-408	182	41	change	change	VERB
ftr-408	182	42	the	the	DET
ftr-408	182	43	lmsb	lmsb	PROPN
ftr-408	182	44	’s	’s	PART
ftr-408	182	45	audit	audit	NOUN
ftr-408	182	46	process	process	NOUN
ftr-408	182	47	to	to	PART
ftr-408	182	48	result	result	VERB
ftr-408	182	49	in	in	ADP
ftr-408	182	50	less	less	ADJ
ftr-408	182	51	documentation	documentation	NOUN
ftr-408	182	52	and	and	CCONJ
ftr-408	182	53	increased	increase	VERB
ftr-408	182	54	coverage	coverage	NOUN
ftr-408	182	55	.	.	PUNCT
ftr-408	183	1	see	see	VERB
ftr-408	183	2	biography	biography	NOUN
ftr-408	183	3	of	of	ADP
ftr-408	183	4	larry	larry	PROPN
ftr-408	183	5	langdon	langdon	PROPN
ftr-408	183	6	,	,	PUNCT
ftr-408	183	7	at	at	ADP
ftr-408	183	8	http://www.mayerbrown.com/lawyers	http://www.mayerbrown.com/lawyer	NOUN
ftr-408	183	9	;	;	PUNCT
ftr-408	183	10	interview	interview	NOUN
ftr-408	183	11	with	with	ADP
ftr-408	183	12	l	l	PROPN
ftr-408	183	13	a	a	DET
ftr-408	183	14	r	r	NOUN
ftr-408	183	15	r	r	NOUN
ftr-408	183	16	y	y	NOUN
ftr-408	183	17	l	l	NOUN
ftr-408	183	18	a	a	NOUN
ftr-408	183	19	n	n	NOUN
ftr-408	183	20	g	g	NOUN
ftr-408	184	1	d	d	X
ftr-408	184	2	o	o	X
ftr-408	184	3	n	n	ADP
ftr-408	184	4	o	o	NOUN
ftr-408	185	1	n	n	NOUN
ftr-408	185	2	f	f	NOUN
ftr-408	185	3	r	r	NOUN
ftr-408	185	4	o	o	NOUN
ftr-408	185	5	n	n	ADP
ftr-408	185	6	t	t	NOUN
ftr-408	185	7	l	l	NOUN
ftr-408	186	1	i	i	PRON
ftr-408	186	2	n	n	CCONJ
ftr-408	186	3	e	e	NOUN
ftr-408	186	4	,	,	PUNCT
ftr-408	186	5	n	n	CCONJ
ftr-408	186	6	o	o	NOUN
ftr-408	186	7	v	v	NOUN
ftr-408	186	8	.	.	PUNCT
ftr-408	186	9	5	5	NUM
ftr-408	186	10	,	,	PUNCT
ftr-408	186	11	2	2	NUM
ftr-408	186	12	0	0	NUM
ftr-408	186	13	0	0	NUM
ftr-408	186	14	3	3	NUM
ftr-408	186	15	,	,	PUNCT
ftr-408	186	16	a	a	DET
ftr-408	186	17	t	t	NOUN
ftr-408	186	18	http://www.pbs.org/wgbh/pages/frontline/shows/tax/interviews/langdon.html	http://www.pbs.org/wgbh/pages/frontline/shows/tax/interviews/langdon.html	PROPN
ftr-408	186	19	.	.	PUNCT
ftr-408	187	1	29	29	NUM
ftr-408	187	2	.	.	PUNCT
ftr-408	188	1	larry	larry	PROPN
ftr-408	188	2	r.	r.	PROPN
ftr-408	188	3	langdon	langdon	PROPN
ftr-408	188	4	,	,	PUNCT
ftr-408	188	5	81	81	NUM
ftr-408	188	6	taxes	taxis	NOUN
ftr-408	188	7	279	279	NUM
ftr-408	188	8	(	(	PUNCT
ftr-408	188	9	mar	mar	PROPN
ftr-408	188	10	.	.	PROPN
ftr-408	188	11	1	1	NUM
ftr-408	188	12	,	,	PUNCT
ftr-408	188	13	2003	2003	NUM
ftr-408	188	14	)	)	PUNCT
ftr-408	188	15	.	.	PUNCT
ftr-408	189	1	the	the	DET
ftr-408	189	2	irs	irs	PROPN
ftr-408	189	3	training	training	NOUN
ftr-408	189	4	manual	manual	NOUN
ftr-408	189	5	providing	provide	VERB
ftr-408	189	6	instruction	instruction	NOUN
ftr-408	189	7	on	on	ADP
ftr-408	189	8	how	how	SCONJ
ftr-408	189	9	to	to	PART
ftr-408	189	10	administer	administer	VERB
ftr-408	189	11	life	life	NOUN
ftr-408	189	12	echoes	echo	VERB
ftr-408	189	13	this	this	DET
ftr-408	189	14	need	need	NOUN
ftr-408	189	15	for	for	ADP
ftr-408	189	16	increased	increase	VERB
ftr-408	189	17	efficiency	efficiency	NOUN
ftr-408	189	18	:	:	PUNCT
ftr-408	189	19	“	"	PUNCT
ftr-408	189	20	with	with	ADP
ftr-408	189	21	finite	finite	ADJ
ftr-408	189	22	resources	resource	NOUN
ftr-408	189	23	,	,	PUNCT
ftr-408	189	24	lmsb	lmsb	PROPN
ftr-408	189	25	can	can	AUX
ftr-408	189	26	only	only	ADV
ftr-408	189	27	[	[	X
ftr-408	189	28	streamline	streamline	VERB
ftr-408	189	29	the	the	DET
ftr-408	189	30	process	process	NOUN
ftr-408	189	31	]	]	PUNCT
ftr-408	189	32	.	.	PUNCT
ftr-408	189	33	.	.	PUNCT
ftr-408	189	34	.	.	PUNCT
ftr-408	190	1	by	by	ADP
ftr-408	190	2	reducing	reduce	VERB
ftr-408	190	3	the	the	DET
ftr-408	190	4	resources	resource	NOUN
ftr-408	190	5	we	we	PRON
ftr-408	190	6	devote	devote	VERB
ftr-408	190	7	to	to	ADP
ftr-408	190	8	some	some	PRON
ftr-408	190	9	of	of	ADP
ftr-408	190	10	our	our	PRON
ftr-408	190	11	traditional	traditional	ADJ
ftr-408	190	12	examination	examination	NOUN
ftr-408	190	13	areas	area	NOUN
ftr-408	190	14	.	.	PUNCT
ftr-408	190	15	”	"	PUNCT
ftr-408	190	16	life	life	NOUN
ftr-408	190	17	training	training	NOUN
ftr-408	190	18	manual	manual	NOUN
ftr-408	190	19	,	,	PUNCT
ftr-408	190	20	supra	supra	PROPN
ftr-408	190	21	note	note	PROPN
ftr-408	190	22	19	19	NUM
ftr-408	190	23	,	,	PUNCT
ftr-408	190	24	at	at	ADP
ftr-408	190	25	1	1	NUM
ftr-408	190	26	(	(	PUNCT
ftr-408	190	27	brackets	bracket	NOUN
ftr-408	190	28	added	add	VERB
ftr-408	190	29	)	)	PUNCT
ftr-408	190	30	;	;	PUNCT
ftr-408	190	31	see	see	VERB
ftr-408	190	32	also	also	ADV
ftr-408	190	33	life	life	NOUN
ftr-408	190	34	training	training	NOUN
ftr-408	190	35	manual	manual	NOUN
ftr-408	190	36	,	,	PUNCT
ftr-408	190	37	supra	supra	PROPN
ftr-408	190	38	note	note	NOUN
ftr-408	190	39	19	19	NUM
ftr-408	190	40	at	at	ADP
ftr-408	190	41	ii	ii	PROPN
ftr-408	190	42	.	.	PUNCT
ftr-408	191	1	see	see	VERB
ftr-408	191	2	also	also	ADV
ftr-408	191	3	,	,	PUNCT
ftr-408	191	4	irm	irm	PROPN
ftr-408	191	5	4.45.7.2(1	4.45.7.2(1	PROPN
ftr-408	191	6	)	)	PUNCT
ftr-408	191	7	(	(	PUNCT
ftr-408	191	8	2004	2004	NUM
ftr-408	191	9	)	)	PUNCT
ftr-408	191	10	.	.	PUNCT
ftr-408	192	1	increased	increase	VERB
ftr-408	192	2	efficiency	efficiency	NOUN
ftr-408	192	3	will	will	AUX
ftr-408	192	4	allow	allow	VERB
ftr-408	192	5	it	it	PRON
ftr-408	192	6	to	to	PART
ftr-408	192	7	focus	focus	VERB
ftr-408	192	8	more	more	ADV
ftr-408	192	9	on	on	ADP
ftr-408	192	10	its	its	PRON
ftr-408	192	11	highest	high	ADJ
ftr-408	192	12	enforcement	enforcement	NOUN
ftr-408	192	13	priorities	priority	NOUN
ftr-408	192	14	,	,	PUNCT
ftr-408	192	15	which	which	PRON
ftr-408	192	16	include	include	VERB
ftr-408	192	17	“	"	PUNCT
ftr-408	192	18	[	[	X
ftr-408	192	19	a]busive	a]busive	ADJ
ftr-408	192	20	tax	tax	NOUN
ftr-408	192	21	avoidance	avoidance	NOUN
ftr-408	192	22	transactions	transaction	NOUN
ftr-408	192	23	,	,	PUNCT
ftr-408	192	24	.	.	PUNCT
ftr-408	192	25	.	.	PUNCT
ftr-408	192	26	.	.	PUNCT
ftr-408	193	1	executive	executive	PROPN
ftr-408	193	2	compensation	compensation	PROPN
ftr-408	193	3	,	,	PUNCT
ftr-408	193	4	offshore	offshore	ADJ
ftr-408	193	5	tax	tax	NOUN
ftr-408	193	6	avoidance	avoidance	NOUN
ftr-408	193	7	transactions	transaction	NOUN
ftr-408	193	8	,	,	PUNCT
ftr-408	193	9	flow	flow	NOUN
ftr-408	193	10	-	-	PUNCT
ftr-408	193	11	through	through	ADP
ftr-408	193	12	entities	entity	NOUN
ftr-408	193	13	,	,	PUNCT
ftr-408	193	14	special	special	ADJ
ftr-408	193	15	purpose	purpose	NOUN
ftr-408	193	16	entities	entity	NOUN
ftr-408	193	17	,	,	PUNCT
ftr-408	193	18	and	and	CCONJ
ftr-408	193	19	financial	financial	ADJ
ftr-408	193	20	vs.	vs.	ADP
ftr-408	193	21	tax	tax	NOUN
ftr-408	193	22	reporting	reporting	NOUN
ftr-408	193	23	discrepancies	discrepancy	NOUN
ftr-408	193	24	.	.	PUNCT
ftr-408	193	25	”	"	PUNCT
ftr-408	194	1	lmsb	lmsb	PROPN
ftr-408	194	2	compliance	compliance	NOUN
ftr-408	194	3	priorities	priority	NOUN
ftr-408	194	4	,	,	PUNCT
ftr-408	194	5	at	at	ADP
ftr-408	194	6	http://www.irs.gov/businesses/article/0,,id=121348,00.html	http://www.irs.gov/businesses/article/0,,id=121348,00.html	PROPN
ftr-408	194	7	.	.	PUNCT
ftr-408	195	1	466	466	NUM
ftr-408	195	2	florida	florida	PROPN
ftr-408	195	3	tax	tax	NOUN
ftr-408	195	4	review	review	PROPN
ftr-408	195	5	vol.7:7	vol.7:7	PRON
ftr-408	195	6	langdon	langdon	PROPN
ftr-408	195	7	summarized	summarize	VERB
ftr-408	195	8	the	the	DET
ftr-408	195	9	problem	problem	NOUN
ftr-408	195	10	that	that	PRON
ftr-408	195	11	these	these	DET
ftr-408	195	12	figures	figure	NOUN
ftr-408	195	13	present	present	ADJ
ftr-408	195	14	to	to	ADP
ftr-408	195	15	the	the	DET
ftr-408	195	16	irs	irs	PROPN
ftr-408	195	17	:	:	PUNCT
ftr-408	195	18	that	that	PRON
ftr-408	195	19	means	mean	VERB
ftr-408	195	20	there	there	PRON
ftr-408	195	21	are	be	VERB
ftr-408	195	22	about	about	ADV
ftr-408	195	23	148,000	148,000	NUM
ftr-408	195	24	that	that	PRON
ftr-408	195	25	are	be	AUX
ftr-408	195	26	not	not	PART
ftr-408	195	27	covered	cover	VERB
ftr-408	195	28	as	as	ADV
ftr-408	195	29	extensively	extensively	ADV
ftr-408	195	30	as	as	SCONJ
ftr-408	195	31	we	we	PRON
ftr-408	195	32	’d	’d	AUX
ftr-408	195	33	like	like	ADP
ftr-408	195	34	.	.	PUNCT
ftr-408	195	35	”	"	PUNCT
ftr-408	196	1	“	"	PUNCT
ftr-408	196	2	we	we	PRON
ftr-408	196	3	have	have	AUX
ftr-408	196	4	n’t	not	PART
ftr-408	196	5	decreed	decree	VERB
ftr-408	196	6	a	a	DET
ftr-408	196	7	number	number	NOUN
ftr-408	196	8	,	,	PUNCT
ftr-408	196	9	but	but	CCONJ
ftr-408	196	10	we	we	PRON
ftr-408	196	11	hope	hope	VERB
ftr-408	196	12	that	that	SCONJ
ftr-408	196	13	at	at	ADV
ftr-408	196	14	least	least	ADJ
ftr-408	196	15	a	a	DET
ftr-408	196	16	quarter	quarter	NOUN
ftr-408	196	17	of	of	ADP
ftr-408	196	18	new	new	ADJ
ftr-408	196	19	case	case	NOUN
ftr-408	196	20	starts	start	VERB
ftr-408	196	21	use	use	NOUN
ftr-408	196	22	.	.	PUNCT
ftr-408	196	23	.	.	PUNCT
ftr-408	196	24	.	.	PUNCT
ftr-408	197	1	[	[	X
ftr-408	197	2	life	life	NOUN
ftr-408	197	3	]	]	PUNCT
ftr-408	197	4	principles	principle	NOUN
ftr-408	197	5	,	,	PUNCT
ftr-408	197	6	and	and	CCONJ
ftr-408	197	7	we	we	PRON
ftr-408	197	8	will	will	AUX
ftr-408	197	9	be	be	AUX
ftr-408	197	10	pleased	pleased	ADJ
ftr-408	197	11	if	if	SCONJ
ftr-408	197	12	it	it	PRON
ftr-408	197	13	’s	’	VERB
ftr-408	197	14	more	more	ADJ
ftr-408	197	15	than	than	ADP
ftr-408	197	16	that	that	PRON
ftr-408	197	17	.	.	PUNCT
ftr-408	198	1	then	then	ADV
ftr-408	198	2	,	,	PUNCT
ftr-408	198	3	we	we	PRON
ftr-408	198	4	’ll	’ll	AUX
ftr-408	198	5	have	have	VERB
ftr-408	198	6	resources	resource	NOUN
ftr-408	198	7	to	to	PART
ftr-408	198	8	be	be	AUX
ftr-408	198	9	able	able	ADJ
ftr-408	198	10	to	to	PART
ftr-408	198	11	touch	touch	VERB
ftr-408	198	12	more	more	ADJ
ftr-408	198	13	taxpayers	taxpayer	NOUN
ftr-408	198	14	,	,	PUNCT
ftr-408	198	15	for	for	ADP
ftr-408	198	16	lack	lack	NOUN
ftr-408	198	17	of	of	ADP
ftr-408	198	18	a	a	DET
ftr-408	198	19	better	well	ADJ
ftr-408	198	20	term	term	NOUN
ftr-408	198	21	,	,	PUNCT
ftr-408	198	22	and	and	CCONJ
ftr-408	198	23	focus	focus	VERB
ftr-408	198	24	on	on	ADP
ftr-408	198	25	what	what	PRON
ftr-408	198	26	’s	’	VERB
ftr-408	198	27	material.30	material.30	VERB
ftr-408	198	28	b.	b.	PROPN
ftr-408	198	29	differences	difference	NOUN
ftr-408	198	30	between	between	ADP
ftr-408	198	31	traditional	traditional	ADJ
ftr-408	198	32	limited	limited	ADJ
ftr-408	198	33	scope	scope	NOUN
ftr-408	198	34	examinations	examination	NOUN
ftr-408	198	35	and	and	CCONJ
ftr-408	198	36	life	life	NOUN
ftr-408	198	37	although	although	SCONJ
ftr-408	198	38	any	any	DET
ftr-408	198	39	audit	audit	NOUN
ftr-408	198	40	procedure	procedure	NOUN
ftr-408	198	41	is	be	AUX
ftr-408	198	42	inherently	inherently	ADV
ftr-408	198	43	discretionary	discretionary	ADJ
ftr-408	198	44	in	in	ADP
ftr-408	198	45	terms	term	NOUN
ftr-408	198	46	of	of	ADP
ftr-408	198	47	the	the	DET
ftr-408	198	48	examination	examination	NOUN
ftr-408	198	49	’s	’s	PART
ftr-408	198	50	scope	scope	NOUN
ftr-408	198	51	,	,	PUNCT
ftr-408	198	52	life	life	NOUN
ftr-408	198	53	is	be	AUX
ftr-408	198	54	distinguishable	distinguishable	ADJ
ftr-408	198	55	from	from	ADP
ftr-408	198	56	other	other	ADJ
ftr-408	198	57	audit	audit	NOUN
ftr-408	198	58	procedures	procedure	NOUN
ftr-408	198	59	in	in	ADP
ftr-408	198	60	several	several	ADJ
ftr-408	198	61	critical	critical	ADJ
ftr-408	198	62	respects	respect	NOUN
ftr-408	198	63	.	.	PUNCT
ftr-408	199	1	while	while	SCONJ
ftr-408	199	2	some	some	DET
ftr-408	199	3	auditors	auditor	NOUN
ftr-408	199	4	prior	prior	ADV
ftr-408	199	5	to	to	ADP
ftr-408	199	6	the	the	DET
ftr-408	199	7	implementation	implementation	NOUN
ftr-408	199	8	of	of	ADP
ftr-408	199	9	life	life	NOUN
ftr-408	199	10	may	may	AUX
ftr-408	199	11	have	have	AUX
ftr-408	199	12	been	be	AUX
ftr-408	199	13	limiting	limit	VERB
ftr-408	199	14	examined	examine	VERB
ftr-408	199	15	issues	issue	NOUN
ftr-408	199	16	to	to	ADP
ftr-408	199	17	post	post	ADJ
ftr-408	199	18	-	-	ADJ
ftr-408	199	19	life	life	ADJ
ftr-408	199	20	levels	level	NOUN
ftr-408	199	21	,	,	PUNCT
ftr-408	199	22	through	through	ADP
ftr-408	199	23	life	life	NOUN
ftr-408	199	24	the	the	DET
ftr-408	199	25	lmsb	lmsb	PROPN
ftr-408	199	26	is	be	AUX
ftr-408	199	27	attempting	attempt	VERB
ftr-408	199	28	to	to	PART
ftr-408	199	29	get	get	VERB
ftr-408	199	30	all	all	PRON
ftr-408	199	31	their	their	PRON
ftr-408	199	32	“	"	PUNCT
ftr-408	199	33	agents	agent	NOUN
ftr-408	199	34	to	to	PART
ftr-408	199	35	leave	leave	VERB
ftr-408	199	36	their	their	PRON
ftr-408	199	37	comfort	comfort	NOUN
ftr-408	199	38	zone	zone	NOUN
ftr-408	199	39	and	and	CCONJ
ftr-408	199	40	to	to	PART
ftr-408	199	41	take	take	VERB
ftr-408	199	42	some	some	DET
ftr-408	199	43	risks	risk	NOUN
ftr-408	199	44	in	in	ADP
ftr-408	199	45	the	the	DET
ftr-408	199	46	process	process	NOUN
ftr-408	199	47	,	,	PUNCT
ftr-408	199	48	”	"	PUNCT
ftr-408	199	49	by	by	ADP
ftr-408	199	50	greatly	greatly	ADV
ftr-408	199	51	reducing	reduce	VERB
ftr-408	199	52	the	the	DET
ftr-408	199	53	number	number	NOUN
ftr-408	199	54	of	of	ADP
ftr-408	199	55	issues	issue	NOUN
ftr-408	199	56	examined	examine	VERB
ftr-408	199	57	.	.	PUNCT
ftr-408	200	1	the	the	DET
ftr-408	200	2	lmsb	lmsb	PROPN
ftr-408	200	3	is	be	AUX
ftr-408	200	4	asking	ask	VERB
ftr-408	200	5	taxpayers	taxpayer	NOUN
ftr-408	200	6	to	to	PART
ftr-408	200	7	do	do	VERB
ftr-408	200	8	the	the	DET
ftr-408	200	9	same	same	ADJ
ftr-408	200	10	thing	thing	NOUN
ftr-408	200	11	by	by	ADP
ftr-408	200	12	agreeing	agree	VERB
ftr-408	200	13	to31	to31	PROPN
ftr-408	200	14	leave	leave	VERB
ftr-408	200	15	certain	certain	ADJ
ftr-408	200	16	claims	claim	NOUN
ftr-408	200	17	off	off	ADP
ftr-408	200	18	the	the	DET
ftr-408	200	19	table	table	NOUN
ftr-408	200	20	and	and	CCONJ
ftr-408	200	21	to	to	PART
ftr-408	200	22	“	"	PUNCT
ftr-408	200	23	share	share	VERB
ftr-408	200	24	in	in	ADP
ftr-408	200	25	the	the	DET
ftr-408	200	26	responsibility	responsibility	NOUN
ftr-408	200	27	for	for	ADP
ftr-408	200	28	timely	timely	ADJ
ftr-408	200	29	completion	completion	NOUN
ftr-408	200	30	of	of	ADP
ftr-408	200	31	the	the	DET
ftr-408	200	32	examination	examination	NOUN
ftr-408	200	33	.	.	PUNCT
ftr-408	200	34	”	"	PUNCT
ftr-408	201	1	more	more	ADV
ftr-408	201	2	specifically	specifically	ADV
ftr-408	201	3	,	,	PUNCT
ftr-408	201	4	the	the	DET
ftr-408	201	5	lmsb	lmsb	NOUN
ftr-408	201	6	established	establish	VERB
ftr-408	201	7	six32	six32	NOUN
ftr-408	201	8	factors	factor	NOUN
ftr-408	201	9	that	that	PRON
ftr-408	201	10	distinguish	distinguish	VERB
ftr-408	201	11	life	life	NOUN
ftr-408	201	12	from	from	ADP
ftr-408	201	13	traditional	traditional	ADJ
ftr-408	201	14	full	full	ADJ
ftr-408	201	15	scope	scope	NOUN
ftr-408	201	16	audits	audits	NOUN
ftr-408	201	17	:	:	PUNCT
ftr-408	201	18	a.	a.	NOUN
ftr-408	201	19	the	the	DET
ftr-408	201	20	examination	examination	NOUN
ftr-408	201	21	plan	plan	NOUN
ftr-408	201	22	is	be	AUX
ftr-408	201	23	more	more	ADJ
ftr-408	201	24	issue	issue	NOUN
ftr-408	201	25	-	-	PUNCT
ftr-408	201	26	driven	drive	VERB
ftr-408	201	27	than	than	ADP
ftr-408	201	28	resource	resource	NOUN
ftr-408	201	29	driven	drive	VERB
ftr-408	201	30	;	;	PUNCT
ftr-408	201	31	b.	b.	PROPN
ftr-408	201	32	the	the	DET
ftr-408	201	33	scope	scope	NOUN
ftr-408	201	34	of	of	ADP
ftr-408	201	35	the	the	DET
ftr-408	201	36	examination	examination	NOUN
ftr-408	201	37	is	be	AUX
ftr-408	201	38	limited	limit	VERB
ftr-408	201	39	based	base	VERB
ftr-408	201	40	on	on	ADP
ftr-408	201	41	materiality	materiality	NOUN
ftr-408	201	42	concepts	concept	NOUN
ftr-408	201	43	;	;	PUNCT
ftr-408	201	44	c.	c.	NOUN
ftr-408	201	45	some	some	DET
ftr-408	201	46	mandatory	mandatory	ADJ
ftr-408	201	47	compliance	compliance	NOUN
ftr-408	201	48	checks	check	NOUN
ftr-408	201	49	and	and	CCONJ
ftr-408	201	50	mandatory	mandatory	ADJ
ftr-408	201	51	steps	step	NOUN
ftr-408	201	52	may	may	AUX
ftr-408	201	53	be	be	AUX
ftr-408	201	54	waived	waive	VERB
ftr-408	201	55	;	;	PUNCT
ftr-408	201	56	d.	d.	PROPN
ftr-408	201	57	once	once	SCONJ
ftr-408	201	58	the	the	DET
ftr-408	201	59	scope	scope	NOUN
ftr-408	201	60	is	be	AUX
ftr-408	201	61	set	set	VERB
ftr-408	201	62	,	,	PUNCT
ftr-408	201	63	it	it	PRON
ftr-408	201	64	is	be	AUX
ftr-408	201	65	not	not	PART
ftr-408	201	66	necessary	necessary	ADJ
ftr-408	201	67	to	to	PART
ftr-408	201	68	comment	comment	VERB
ftr-408	201	69	on	on	ADP
ftr-408	201	70	other	other	ADJ
ftr-408	201	71	luq	luq	NOUN
ftr-408	202	1	[	[	X
ftr-408	202	2	large	large	ADJ
ftr-408	202	3	,	,	PUNCT
ftr-408	202	4	unusual	unusual	ADJ
ftr-408	202	5	,	,	PUNCT
ftr-408	202	6	and	and	CCONJ
ftr-408	202	7	questionable	questionable	ADJ
ftr-408	202	8	]	]	X
ftr-408	202	9	items	item	NOUN
ftr-408	202	10	;	;	PUNCT
ftr-408	202	11	30	30	NUM
ftr-408	202	12	.	.	X
ftr-408	203	1	carter	carter	PROPN
ftr-408	203	2	,	,	PUNCT
ftr-408	203	3	supra	supra	PROPN
ftr-408	203	4	note	note	NOUN
ftr-408	203	5	27	27	NUM
ftr-408	203	6	.	.	PUNCT
ftr-408	204	1	(	(	PUNCT
ftr-408	204	2	brackets	bracket	NOUN
ftr-408	204	3	added	add	VERB
ftr-408	204	4	)	)	PUNCT
ftr-408	204	5	.	.	PUNCT
ftr-408	205	1	31	31	NUM
ftr-408	205	2	.	.	PUNCT
ftr-408	206	1	life	life	NOUN
ftr-408	206	2	consolidated	consolidate	VERB
ftr-408	206	3	frequently	frequently	ADV
ftr-408	206	4	asked	ask	VERB
ftr-408	206	5	questions	question	NOUN
ftr-408	206	6	,	,	PUNCT
ftr-408	206	7	aug	aug	PROPN
ftr-408	206	8	.	.	PROPN
ftr-408	206	9	1	1	NUM
ftr-408	206	10	,	,	PUNCT
ftr-408	206	11	2003	2003	NUM
ftr-408	206	12	,	,	PUNCT
ftr-408	206	13	at	at	ADP
ftr-408	206	14	4	4	NUM
ftr-408	206	15	,	,	PUNCT
ftr-408	206	16	received	receive	VERB
ftr-408	206	17	pursuant	pursuant	ADV
ftr-408	206	18	to	to	ADP
ftr-408	206	19	foia	foia	PROPN
ftr-408	206	20	request	request	NOUN
ftr-408	206	21	(	(	PUNCT
ftr-408	206	22	hereinafter	hereinafter	NOUN
ftr-408	206	23	life	life	NOUN
ftr-408	206	24	consolidated	consolidate	VERB
ftr-408	206	25	faq	faq	NOUN
ftr-408	206	26	)	)	PUNCT
ftr-408	206	27	.	.	PUNCT
ftr-408	207	1	in	in	ADP
ftr-408	207	2	providing	provide	VERB
ftr-408	207	3	an	an	DET
ftr-408	207	4	example	example	NOUN
ftr-408	207	5	to	to	ADP
ftr-408	207	6	its	its	PRON
ftr-408	207	7	auditors	auditor	NOUN
ftr-408	207	8	,	,	PUNCT
ftr-408	207	9	the	the	DET
ftr-408	207	10	lmsb	lmsb	NOUN
ftr-408	207	11	stated	state	VERB
ftr-408	207	12	that	that	SCONJ
ftr-408	207	13	“	"	PUNCT
ftr-408	207	14	maybe	maybe	ADV
ftr-408	207	15	you	you	PRON
ftr-408	207	16	will	will	AUX
ftr-408	207	17	only	only	ADV
ftr-408	207	18	be	be	AUX
ftr-408	207	19	able	able	ADJ
ftr-408	207	20	to	to	PART
ftr-408	207	21	focus	focus	VERB
ftr-408	207	22	on	on	ADP
ftr-408	207	23	category	category	NOUN
ftr-408	207	24	a	a	X
ftr-408	207	25	(	(	PUNCT
ftr-408	207	26	will	will	AUX
ftr-408	207	27	work	work	VERB
ftr-408	207	28	)	)	PUNCT
ftr-408	207	29	issues	issue	NOUN
ftr-408	207	30	when	when	SCONJ
ftr-408	207	31	in	in	ADP
ftr-408	207	32	the	the	DET
ftr-408	207	33	past	past	NOUN
ftr-408	207	34	you	you	PRON
ftr-408	207	35	focused	focus	VERB
ftr-408	207	36	on	on	ADP
ftr-408	207	37	category	category	NOUN
ftr-408	207	38	a	a	PRON
ftr-408	207	39	and	and	CCONJ
ftr-408	207	40	b	b	NOUN
ftr-408	207	41	(	(	PUNCT
ftr-408	207	42	would	would	AUX
ftr-408	207	43	like	like	VERB
ftr-408	207	44	to	to	PART
ftr-408	207	45	work	work	VERB
ftr-408	207	46	)	)	PUNCT
ftr-408	207	47	issues	issue	NOUN
ftr-408	207	48	.	.	PUNCT
ftr-408	208	1	in	in	ADP
ftr-408	208	2	some	some	DET
ftr-408	208	3	cases	case	NOUN
ftr-408	208	4	,	,	PUNCT
ftr-408	208	5	you	you	PRON
ftr-408	208	6	might	might	AUX
ftr-408	208	7	even	even	ADV
ftr-408	208	8	limit	limit	VERB
ftr-408	208	9	the	the	DET
ftr-408	208	10	scope	scope	NOUN
ftr-408	208	11	to	to	ADP
ftr-408	208	12	only	only	ADV
ftr-408	208	13	some	some	PRON
ftr-408	208	14	of	of	ADP
ftr-408	208	15	the	the	DET
ftr-408	208	16	‘	'	PUNCT
ftr-408	208	17	a	a	DET
ftr-408	208	18	’	'	PUNCT
ftr-408	208	19	issues	issue	NOUN
ftr-408	208	20	.	.	PUNCT
ftr-408	208	21	”	"	PUNCT
ftr-408	209	1	i	i	PRON
ftr-408	209	2	d.	d.	PROPN
ftr-408	209	3	32	32	NUM
ftr-408	209	4	.	.	PUNCT
ftr-408	210	1	i	i	PRON
ftr-408	210	2	d.	d.	PROPN
ftr-408	210	3	2006	2006	NUM
ftr-408	210	4	]	]	PUNCT
ftr-408	211	1	agency	agency	NOUN
ftr-408	211	2	activism	activism	NOUN
ftr-408	211	3	as	as	ADP
ftr-408	211	4	a	a	DET
ftr-408	211	5	new	new	ADJ
ftr-408	211	6	way	way	NOUN
ftr-408	211	7	of	of	ADP
ftr-408	211	8	life	life	NOUN
ftr-408	211	9	467	467	NUM
ftr-408	211	10	e.	e.	PROPN
ftr-408	211	11	once	once	SCONJ
ftr-408	211	12	the	the	DET
ftr-408	211	13	scope	scope	NOUN
ftr-408	211	14	is	be	AUX
ftr-408	211	15	set	set	VERB
ftr-408	211	16	,	,	PUNCT
ftr-408	211	17	managerial	managerial	ADJ
ftr-408	211	18	approval	approval	NOUN
ftr-408	211	19	is	be	AUX
ftr-408	211	20	required	require	VERB
ftr-408	211	21	to	to	PART
ftr-408	211	22	expand	expand	VERB
ftr-408	211	23	it	it	PRON
ftr-408	211	24	,	,	PUNCT
ftr-408	211	25	and	and	CCONJ
ftr-408	211	26	f.	f.	PROPN
ftr-408	211	27	life	life	NOUN
ftr-408	211	28	requires	require	VERB
ftr-408	211	29	the	the	DET
ftr-408	211	30	taxpayer	taxpayer	NOUN
ftr-408	211	31	to	to	PART
ftr-408	211	32	commit	commit	VERB
ftr-408	211	33	to	to	ADP
ftr-408	211	34	actions	action	NOUN
ftr-408	211	35	specified	specify	VERB
ftr-408	211	36	in	in	ADP
ftr-408	211	37	the	the	DET
ftr-408	211	38	life	life	NOUN
ftr-408	211	39	mou.33	mou.33	NOUN
ftr-408	211	40	one	one	NUM
ftr-408	211	41	of	of	ADP
ftr-408	211	42	the	the	DET
ftr-408	211	43	factors	factor	NOUN
ftr-408	211	44	,	,	PUNCT
ftr-408	211	45	issue	issue	NOUN
ftr-408	211	46	limitation	limitation	NOUN
ftr-408	211	47	,	,	PUNCT
ftr-408	211	48	is	be	AUX
ftr-408	211	49	nothing	nothing	PRON
ftr-408	211	50	new	new	ADJ
ftr-408	211	51	as	as	SCONJ
ftr-408	211	52	the	the	DET
ftr-408	211	53	irs	irs	PROPN
ftr-408	211	54	has	have	AUX
ftr-408	211	55	for	for	ADP
ftr-408	211	56	some	some	DET
ftr-408	211	57	time	time	NOUN
ftr-408	211	58	used	use	VERB
ftr-408	211	59	traditional	traditional	ADJ
ftr-408	211	60	limited	limited	ADJ
ftr-408	211	61	scope	scope	NOUN
ftr-408	211	62	examinations	examination	NOUN
ftr-408	211	63	.	.	PUNCT
ftr-408	212	1	traditional	traditional	ADJ
ftr-408	212	2	limited34	limited34	PROPN
ftr-408	212	3	scope	scope	NOUN
ftr-408	212	4	examinations	examination	NOUN
ftr-408	212	5	,	,	PUNCT
ftr-408	212	6	however	however	ADV
ftr-408	212	7	,	,	PUNCT
ftr-408	212	8	provide	provide	VERB
ftr-408	212	9	much	much	ADV
ftr-408	212	10	more	more	ADJ
ftr-408	212	11	discretion	discretion	NOUN
ftr-408	212	12	in	in	ADP
ftr-408	212	13	issue	issue	NOUN
ftr-408	212	14	expansion	expansion	NOUN
ftr-408	212	15	than	than	SCONJ
ftr-408	212	16	life	life	NOUN
ftr-408	212	17	does	do	VERB
ftr-408	212	18	.	.	PUNCT
ftr-408	213	1	as	as	ADP
ftr-408	213	2	a	a	DET
ftr-408	213	3	result	result	NOUN
ftr-408	213	4	,	,	PUNCT
ftr-408	213	5	the	the	DET
ftr-408	213	6	lmsb	lmsb	NOUN
ftr-408	213	7	believed	believe	VERB
ftr-408	213	8	that	that	SCONJ
ftr-408	213	9	these	these	DET
ftr-408	213	10	traditional	traditional	ADJ
ftr-408	213	11	limited35	limited35	NOUN
ftr-408	213	12	scope	scope	NOUN
ftr-408	213	13	examination	examination	NOUN
ftr-408	213	14	procedures	procedure	NOUN
ftr-408	213	15	were	be	AUX
ftr-408	213	16	not	not	PART
ftr-408	213	17	consistently	consistently	ADV
ftr-408	213	18	being	be	AUX
ftr-408	213	19	applied	apply	VERB
ftr-408	213	20	to	to	ADP
ftr-408	213	21	lmsb	lmsb	PROPN
ftr-408	213	22	audits	audits	NOUN
ftr-408	213	23	,	,	PUNCT
ftr-408	213	24	and	and	CCONJ
ftr-408	213	25	the	the	DET
ftr-408	213	26	lmsb	lmsb	NOUN
ftr-408	213	27	implemented	implement	VERB
ftr-408	213	28	life	life	NOUN
ftr-408	213	29	,	,	PUNCT
ftr-408	213	30	in	in	ADP
ftr-408	213	31	part	part	NOUN
ftr-408	213	32	,	,	PUNCT
ftr-408	213	33	to	to	PART
ftr-408	213	34	establish	establish	VERB
ftr-408	213	35	more	more	ADJ
ftr-408	213	36	consistency	consistency	NOUN
ftr-408	213	37	with	with	ADP
ftr-408	213	38	these	these	DET
ftr-408	213	39	limited	limited	ADJ
ftr-408	213	40	audits	audits	NOUN
ftr-408	213	41	.	.	PUNCT
ftr-408	214	1	the	the	DET
ftr-408	214	2	lmsb	lmsb	NOUN
ftr-408	214	3	listed	list	VERB
ftr-408	214	4	three	three	NUM
ftr-408	214	5	primary	primary	ADJ
ftr-408	214	6	factors	factor	NOUN
ftr-408	214	7	of	of	ADP
ftr-408	214	8	traditional36	traditional36	ADV
ftr-408	214	9	limited	limited	ADJ
ftr-408	214	10	scope	scope	NOUN
ftr-408	214	11	audits	audits	NOUN
ftr-408	214	12	that	that	PRON
ftr-408	214	13	distinguish	distinguish	VERB
ftr-408	214	14	them	they	PRON
ftr-408	214	15	from	from	ADP
ftr-408	214	16	life	life	NOUN
ftr-408	214	17	audits	audits	NOUN
ftr-408	214	18	:	:	PUNCT
ftr-408	214	19	a.	a.	NOUN
ftr-408	214	20	the	the	DET
ftr-408	214	21	examiner	examiner	NOUN
ftr-408	214	22	may	may	AUX
ftr-408	214	23	only	only	ADV
ftr-408	214	24	waive	waive	VERB
ftr-408	214	25	gross	gross	ADJ
ftr-408	214	26	income	income	NOUN
ftr-408	214	27	and	and	CCONJ
ftr-408	214	28	inventory	inventory	NOUN
ftr-408	214	29	checks	check	NOUN
ftr-408	214	30	;	;	PUNCT
ftr-408	214	31	b.	b.	PROPN
ftr-408	214	32	the	the	DET
ftr-408	214	33	limited	limited	ADJ
ftr-408	214	34	scope	scope	NOUN
ftr-408	214	35	examination	examination	NOUN
ftr-408	214	36	can	can	AUX
ftr-408	214	37	involve	involve	VERB
ftr-408	214	38	only	only	ADV
ftr-408	214	39	one	one	NUM
ftr-408	214	40	or	or	CCONJ
ftr-408	214	41	two	two	NUM
ftr-408	214	42	issues	issue	NOUN
ftr-408	214	43	,	,	PUNCT
ftr-408	214	44	and	and	CCONJ
ftr-408	214	45	c.	c.	NOUN
ftr-408	214	46	there	there	PRON
ftr-408	214	47	are	be	VERB
ftr-408	214	48	only	only	ADV
ftr-408	214	49	a	a	DET
ftr-408	214	50	few	few	ADJ
ftr-408	214	51	instances	instance	NOUN
ftr-408	214	52	or	or	CCONJ
ftr-408	214	53	circumstances	circumstance	NOUN
ftr-408	214	54	where	where	SCONJ
ftr-408	214	55	the	the	DET
ftr-408	214	56	traditional	traditional	ADJ
ftr-408	214	57	,	,	PUNCT
ftr-408	214	58	limited	limited	ADJ
ftr-408	214	59	scope	scope	NOUN
ftr-408	214	60	examination	examination	NOUN
ftr-408	214	61	is	be	AUX
ftr-408	214	62	appropriate	appropriate	ADJ
ftr-408	214	63	,	,	PUNCT
ftr-408	214	64	such	such	ADJ
ftr-408	214	65	as	as	ADP
ftr-408	214	66	whipsaw	whipsaw	NOUN
ftr-408	214	67	issues	issue	NOUN
ftr-408	214	68	and	and	CCONJ
ftr-408	214	69	other	other	ADJ
ftr-408	214	70	related	related	ADJ
ftr-408	214	71	returns.37	returns.37	NOUN
ftr-408	214	72	thus	thus	ADV
ftr-408	214	73	,	,	PUNCT
ftr-408	214	74	through	through	ADP
ftr-408	214	75	life	life	NOUN
ftr-408	214	76	,	,	PUNCT
ftr-408	214	77	the	the	DET
ftr-408	214	78	lmsb	lmsb	NOUN
ftr-408	214	79	hopes	hope	VERB
ftr-408	214	80	to	to	PART
ftr-408	214	81	provide	provide	VERB
ftr-408	214	82	more	more	ADJ
ftr-408	214	83	uniformity	uniformity	NOUN
ftr-408	214	84	as	as	ADV
ftr-408	214	85	well	well	ADV
ftr-408	214	86	as	as	ADP
ftr-408	214	87	a	a	DET
ftr-408	214	88	broader	broad	ADJ
ftr-408	214	89	application	application	NOUN
ftr-408	214	90	of	of	ADP
ftr-408	214	91	limited	limited	ADJ
ftr-408	214	92	scope	scope	NOUN
ftr-408	214	93	examinations	examination	NOUN
ftr-408	214	94	,	,	PUNCT
ftr-408	214	95	which	which	PRON
ftr-408	214	96	is	be	AUX
ftr-408	214	97	consistent	consistent	ADJ
ftr-408	214	98	with	with	ADP
ftr-408	214	99	the	the	DET
ftr-408	214	100	irs	irs	PROPN
ftr-408	214	101	’s	’s	PART
ftr-408	214	102	stated	state	VERB
ftr-408	214	103	goal	goal	NOUN
ftr-408	214	104	of	of	ADP
ftr-408	214	105	maximizing	maximize	VERB
ftr-408	214	106	the	the	DET
ftr-408	214	107	use	use	NOUN
ftr-408	214	108	of	of	ADP
ftr-408	214	109	its	its	PRON
ftr-408	214	110	decreasing	decrease	VERB
ftr-408	214	111	resources	resource	NOUN
ftr-408	214	112	.	.	PUNCT
ftr-408	215	1	33	33	NUM
ftr-408	215	2	.	.	PUNCT
ftr-408	216	1	i.r.m	i.r.m	PROPN
ftr-408	216	2	.	.	PUNCT
ftr-408	217	1	4.51.3.1.2(2	4.51.3.1.2(2	NUM
ftr-408	217	2	)	)	PUNCT
ftr-408	217	3	(	(	PUNCT
ftr-408	217	4	2004	2004	NUM
ftr-408	217	5	)	)	PUNCT
ftr-408	217	6	(	(	PUNCT
ftr-408	217	7	brackets	bracket	NOUN
ftr-408	217	8	added	add	VERB
ftr-408	217	9	)	)	PUNCT
ftr-408	217	10	.	.	PUNCT
ftr-408	218	1	34	34	NUM
ftr-408	218	2	.	.	PUNCT
ftr-408	219	1	see	see	VERB
ftr-408	219	2	i.r.m	i.r.m	PROPN
ftr-408	219	3	.	.	PUNCT
ftr-408	220	1	4.10.2.6.1	4.10.2.6.1	NUM
ftr-408	220	2	(	(	PUNCT
ftr-408	220	3	1999	1999	NUM
ftr-408	220	4	)	)	PUNCT
ftr-408	220	5	et	et	PROPN
ftr-408	220	6	seq	seq	PROPN
ftr-408	220	7	.	.	PUNCT
ftr-408	221	1	for	for	ADP
ftr-408	221	2	a	a	DET
ftr-408	221	3	description	description	NOUN
ftr-408	221	4	of	of	ADP
ftr-408	221	5	the	the	DET
ftr-408	221	6	traditional	traditional	ADJ
ftr-408	221	7	limited	limited	ADJ
ftr-408	221	8	scope	scope	NOUN
ftr-408	221	9	examinations	examination	NOUN
ftr-408	221	10	.	.	PUNCT
ftr-408	222	1	35	35	NUM
ftr-408	222	2	.	.	PUNCT
ftr-408	223	1	see	see	VERB
ftr-408	223	2	i.r.m	i.r.m	PROPN
ftr-408	223	3	.	.	PUNCT
ftr-408	224	1	4.10.2.6.1.2(1	4.10.2.6.1.2(1	NUM
ftr-408	224	2	)	)	PUNCT
ftr-408	225	1	(	(	PUNCT
ftr-408	225	2	1999	1999	NUM
ftr-408	225	3	)	)	PUNCT
ftr-408	225	4	which	which	PRON
ftr-408	225	5	states	state	VERB
ftr-408	225	6	at	at	ADP
ftr-408	225	7	the	the	DET
ftr-408	225	8	outset	outset	NOUN
ftr-408	225	9	that	that	SCONJ
ftr-408	225	10	“	"	PUNCT
ftr-408	225	11	[	[	X
ftr-408	225	12	e]xpanding	e]xpande	VERB
ftr-408	225	13	the	the	DET
ftr-408	225	14	scope	scope	NOUN
ftr-408	225	15	of	of	ADP
ftr-408	225	16	the	the	DET
ftr-408	225	17	examination	examination	NOUN
ftr-408	225	18	is	be	AUX
ftr-408	225	19	based	base	VERB
ftr-408	225	20	on	on	ADP
ftr-408	225	21	the	the	DET
ftr-408	225	22	examiner	examiner	NOUN
ftr-408	225	23	’s	’s	PART
ftr-408	225	24	judgment	judgment	NOUN
ftr-408	225	25	;	;	PUNCT
ftr-408	225	26	”	"	PUNCT
ftr-408	225	27	see	see	VERB
ftr-408	225	28	also	also	ADV
ftr-408	225	29	i.r.m	i.r.m	PROPN
ftr-408	225	30	.	.	PUNCT
ftr-408	226	1	4.10.2.6.1(3	4.10.2.6.1(3	NUM
ftr-408	226	2	)	)	PUNCT
ftr-408	226	3	(	(	PUNCT
ftr-408	226	4	1999	1999	NUM
ftr-408	226	5	)	)	PUNCT
ftr-408	226	6	,	,	PUNCT
ftr-408	226	7	which	which	PRON
ftr-408	226	8	also	also	ADV
ftr-408	226	9	establishes	establish	VERB
ftr-408	226	10	that	that	SCONJ
ftr-408	226	11	“	"	PUNCT
ftr-408	226	12	[	[	X
ftr-408	226	13	e]xaminers	e]xaminer	NOUN
ftr-408	226	14	are	be	AUX
ftr-408	226	15	expected	expect	VERB
ftr-408	226	16	to	to	PART
ftr-408	226	17	continually	continually	ADV
ftr-408	226	18	exercise	exercise	VERB
ftr-408	226	19	judgment	judgment	NOUN
ftr-408	226	20	throughout	throughout	ADP
ftr-408	226	21	the	the	DET
ftr-408	226	22	examination	examination	NOUN
ftr-408	226	23	process	process	NOUN
ftr-408	226	24	to	to	PART
ftr-408	226	25	expand	expand	VERB
ftr-408	226	26	or	or	CCONJ
ftr-408	226	27	contract	contract	VERB
ftr-408	226	28	the	the	DET
ftr-408	226	29	scope	scope	NOUN
ftr-408	226	30	as	as	SCONJ
ftr-408	226	31	needed	need	VERB
ftr-408	226	32	.	.	PUNCT
ftr-408	226	33	”	"	PUNCT
ftr-408	227	1	this	this	DET
ftr-408	227	2	discretion	discretion	NOUN
ftr-408	227	3	is	be	AUX
ftr-408	227	4	very	very	ADV
ftr-408	227	5	different	different	ADJ
ftr-408	227	6	from	from	ADP
ftr-408	227	7	a	a	DET
ftr-408	227	8	life	life	NOUN
ftr-408	227	9	examination	examination	NOUN
ftr-408	227	10	,	,	PUNCT
ftr-408	227	11	in	in	ADP
ftr-408	227	12	which	which	PRON
ftr-408	227	13	the	the	DET
ftr-408	227	14	established	establish	VERB
ftr-408	227	15	materiality	materiality	NOUN
ftr-408	227	16	thresholds	threshold	NOUN
ftr-408	227	17	greatly	greatly	ADV
ftr-408	227	18	restrict	restrict	VERB
ftr-408	227	19	the	the	DET
ftr-408	227	20	examiner	examiner	NOUN
ftr-408	227	21	’s	’s	PART
ftr-408	227	22	discretion	discretion	NOUN
ftr-408	227	23	to	to	PART
ftr-408	227	24	expand	expand	VERB
ftr-408	227	25	the	the	DET
ftr-408	227	26	audit	audit	NOUN
ftr-408	227	27	’s	’s	PART
ftr-408	227	28	scope	scope	NOUN
ftr-408	227	29	.	.	PUNCT
ftr-408	228	1	see	see	VERB
ftr-408	228	2	section	section	NOUN
ftr-408	228	3	iii.c	iii.c	NOUN
ftr-408	228	4	,	,	PUNCT
ftr-408	228	5	infra	infra	NOUN
ftr-408	228	6	,	,	PUNCT
ftr-408	228	7	for	for	ADP
ftr-408	228	8	a	a	DET
ftr-408	228	9	more	more	ADV
ftr-408	228	10	detailed	detailed	ADJ
ftr-408	228	11	discussion	discussion	NOUN
ftr-408	228	12	of	of	ADP
ftr-408	228	13	how	how	SCONJ
ftr-408	228	14	the	the	DET
ftr-408	228	15	initial	initial	ADJ
ftr-408	228	16	risk	risk	NOUN
ftr-408	228	17	analysis	analysis	NOUN
ftr-408	228	18	and	and	CCONJ
ftr-408	228	19	subsequent	subsequent	ADJ
ftr-408	228	20	materiality	materiality	NOUN
ftr-408	228	21	thresholds	threshold	NOUN
ftr-408	228	22	impact	impact	VERB
ftr-408	228	23	an	an	DET
ftr-408	228	24	examiner	examiner	NOUN
ftr-408	228	25	’s	’s	PART
ftr-408	228	26	ability	ability	NOUN
ftr-408	228	27	to	to	PART
ftr-408	228	28	expand	expand	VERB
ftr-408	228	29	a	a	DET
ftr-408	228	30	life	life	NOUN
ftr-408	228	31	audit	audit	NOUN
ftr-408	228	32	.	.	PUNCT
ftr-408	229	1	36	36	NUM
ftr-408	229	2	.	.	PUNCT
ftr-408	229	3	life	life	NOUN
ftr-408	229	4	training	training	NOUN
ftr-408	229	5	manual	manual	NOUN
ftr-408	229	6	,	,	PUNCT
ftr-408	229	7	supra	supra	PROPN
ftr-408	229	8	note	note	PROPN
ftr-408	229	9	19	19	NUM
ftr-408	229	10	,	,	PUNCT
ftr-408	229	11	at	at	ADP
ftr-408	229	12	4	4	NUM
ftr-408	229	13	-	-	SYM
ftr-408	229	14	5	5	NUM
ftr-408	229	15	.	.	NOUN
ftr-408	229	16	37	37	NUM
ftr-408	229	17	.	.	PUNCT
ftr-408	230	1	i.r.m	i.r.m	PROPN
ftr-408	230	2	.	.	PUNCT
ftr-408	230	3	4.51.3.1.2(3	4.51.3.1.2(3	NUM
ftr-408	230	4	)	)	PUNCT
ftr-408	230	5	(	(	PUNCT
ftr-408	230	6	2004	2004	NUM
ftr-408	230	7	)	)	PUNCT
ftr-408	230	8	;	;	PUNCT
ftr-408	230	9	see	see	VERB
ftr-408	230	10	also	also	ADV
ftr-408	230	11	life	life	NOUN
ftr-408	230	12	frequently	frequently	ADV
ftr-408	230	13	asked	ask	VERB
ftr-408	230	14	questions	question	NOUN
ftr-408	230	15	,	,	PUNCT
ftr-408	230	16	at	at	ADP
ftr-408	230	17	1	1	NUM
ftr-408	230	18	,	,	PUNCT
ftr-408	230	19	received	receive	VERB
ftr-408	230	20	pursuant	pursuant	ADV
ftr-408	230	21	to	to	ADP
ftr-408	230	22	foia	foia	PROPN
ftr-408	230	23	request	request	NOUN
ftr-408	230	24	(	(	PUNCT
ftr-408	230	25	hereinafter	hereinafter	NOUN
ftr-408	230	26	first	first	ADJ
ftr-408	230	27	life	life	NOUN
ftr-408	230	28	faq	faq	NOUN
ftr-408	230	29	)	)	PUNCT
ftr-408	230	30	.	.	PUNCT
ftr-408	231	1	468	468	NUM
ftr-408	231	2	florida	florida	PROPN
ftr-408	231	3	tax	tax	NOUN
ftr-408	231	4	review	review	NOUN
ftr-408	231	5	vol.7:7	vol.7:7	CCONJ
ftr-408	231	6	despite	despite	SCONJ
ftr-408	231	7	the	the	DET
ftr-408	231	8	irs	irs	PROPN
ftr-408	231	9	’s	’s	PART
ftr-408	231	10	attempts	attempt	NOUN
ftr-408	231	11	to	to	PART
ftr-408	231	12	create	create	VERB
ftr-408	231	13	more	more	ADJ
ftr-408	231	14	uniformity	uniformity	NOUN
ftr-408	231	15	and	and	CCONJ
ftr-408	231	16	consistency	consistency	NOUN
ftr-408	231	17	,	,	PUNCT
ftr-408	231	18	life	life	NOUN
ftr-408	231	19	’s	’s	PART
ftr-408	231	20	very	very	ADJ
ftr-408	231	21	nature	nature	NOUN
ftr-408	231	22	will	will	AUX
ftr-408	231	23	result	result	VERB
ftr-408	231	24	in	in	ADP
ftr-408	231	25	inconsistent	inconsistent	ADJ
ftr-408	231	26	taxpayer	taxpayer	NOUN
ftr-408	231	27	treatment	treatment	NOUN
ftr-408	231	28	,	,	PUNCT
ftr-408	231	29	as	as	SCONJ
ftr-408	231	30	discussed	discuss	VERB
ftr-408	231	31	in	in	ADP
ftr-408	231	32	section	section	NOUN
ftr-408	231	33	v.b.3	v.b.3	ADV
ftr-408	231	34	further	far	ADV
ftr-408	231	35	.	.	PUNCT
ftr-408	232	1	this	this	DET
ftr-408	232	2	inconsistency	inconsistency	NOUN
ftr-408	232	3	results	result	VERB
ftr-408	232	4	from	from	ADP
ftr-408	232	5	life	life	NOUN
ftr-408	232	6	’s	’s	PART
ftr-408	232	7	overly	overly	ADV
ftr-408	232	8	discretionary	discretionary	ADJ
ftr-408	232	9	methods	method	NOUN
ftr-408	232	10	of	of	ADP
ftr-408	232	11	issue	issue	NOUN
ftr-408	232	12	selection	selection	NOUN
ftr-408	232	13	and	and	CCONJ
ftr-408	232	14	determining	determine	VERB
ftr-408	232	15	materiality	materiality	NOUN
ftr-408	232	16	thresholds	threshold	NOUN
ftr-408	232	17	.	.	PUNCT
ftr-408	233	1	c.	c.	NOUN
ftr-408	233	2	issue	issue	NOUN
ftr-408	233	3	selection	selection	NOUN
ftr-408	233	4	and	and	CCONJ
ftr-408	233	5	the	the	DET
ftr-408	233	6	materiality	materiality	NOUN
ftr-408	233	7	thresholds	threshold	NOUN
ftr-408	233	8	while	while	SCONJ
ftr-408	233	9	life	life	NOUN
ftr-408	233	10	consists	consist	VERB
ftr-408	233	11	of	of	ADP
ftr-408	233	12	many	many	ADJ
ftr-408	233	13	procedural	procedural	ADJ
ftr-408	233	14	intricacies	intricacy	NOUN
ftr-408	233	15	,	,	PUNCT
ftr-408	233	16	at	at	ADP
ftr-408	233	17	its	its	PRON
ftr-408	233	18	heart	heart	NOUN
ftr-408	233	19	are	be	AUX
ftr-408	233	20	two	two	NUM
ftr-408	233	21	questions	question	NOUN
ftr-408	233	22	:	:	PUNCT
ftr-408	233	23	(	(	PUNCT
ftr-408	233	24	1	1	X
ftr-408	233	25	)	)	PUNCT
ftr-408	233	26	how	how	SCONJ
ftr-408	233	27	are	be	AUX
ftr-408	233	28	issues	issue	NOUN
ftr-408	233	29	selected	select	VERB
ftr-408	233	30	and	and	CCONJ
ftr-408	233	31	(	(	PUNCT
ftr-408	233	32	2	2	X
ftr-408	233	33	)	)	PUNCT
ftr-408	233	34	how	how	SCONJ
ftr-408	233	35	are	be	AUX
ftr-408	233	36	the	the	DET
ftr-408	233	37	materiality	materiality	NOUN
ftr-408	233	38	thresholds	threshold	NOUN
ftr-408	233	39	determined	determine	VERB
ftr-408	233	40	.	.	PUNCT
ftr-408	234	1	this	this	DET
ftr-408	234	2	section	section	NOUN
ftr-408	234	3	will	will	AUX
ftr-408	234	4	explore	explore	VERB
ftr-408	234	5	what	what	PRON
ftr-408	234	6	little	little	ADJ
ftr-408	234	7	guidance	guidance	NOUN
ftr-408	234	8	there	there	PRON
ftr-408	234	9	is	be	VERB
ftr-408	234	10	for	for	ADP
ftr-408	234	11	how	how	SCONJ
ftr-408	234	12	the	the	DET
ftr-408	234	13	lmsb	lmsb	NOUN
ftr-408	234	14	makes	make	VERB
ftr-408	234	15	these	these	DET
ftr-408	234	16	determinations	determination	NOUN
ftr-408	234	17	.	.	PUNCT
ftr-408	235	1	at	at	ADP
ftr-408	235	2	the	the	DET
ftr-408	235	3	conception	conception	NOUN
ftr-408	235	4	of	of	ADP
ftr-408	235	5	life	life	NOUN
ftr-408	235	6	,	,	PUNCT
ftr-408	235	7	the	the	DET
ftr-408	235	8	initial	initial	ADJ
ftr-408	235	9	plan	plan	NOUN
ftr-408	235	10	was	be	AUX
ftr-408	235	11	to	to	PART
ftr-408	235	12	use	use	VERB
ftr-408	235	13	materiality	materiality	NOUN
ftr-408	235	14	thresholds	threshold	NOUN
ftr-408	235	15	to	to	PART
ftr-408	235	16	govern	govern	VERB
ftr-408	235	17	issue	issue	NOUN
ftr-408	235	18	selection	selection	NOUN
ftr-408	235	19	and	and	CCONJ
ftr-408	235	20	scope	scope	NOUN
ftr-408	235	21	expansion	expansion	NOUN
ftr-408	235	22	.	.	PUNCT
ftr-408	236	1	after	after	ADP
ftr-408	236	2	getting38	getting38	ADJ
ftr-408	236	3	feedback	feedback	NOUN
ftr-408	236	4	from	from	ADP
ftr-408	236	5	the	the	DET
ftr-408	236	6	field	field	NOUN
ftr-408	236	7	,	,	PUNCT
ftr-408	236	8	however	however	ADV
ftr-408	236	9	,	,	PUNCT
ftr-408	236	10	the	the	DET
ftr-408	236	11	lmsb	lmsb	NOUN
ftr-408	236	12	changed	change	VERB
ftr-408	236	13	this	this	DET
ftr-408	236	14	procedure	procedure	NOUN
ftr-408	236	15	to	to	PART
ftr-408	236	16	remove	remove	VERB
ftr-408	236	17	the	the	DET
ftr-408	236	18	consideration	consideration	NOUN
ftr-408	236	19	of	of	ADP
ftr-408	236	20	any	any	DET
ftr-408	236	21	materiality	materiality	NOUN
ftr-408	236	22	thresholds	threshold	NOUN
ftr-408	236	23	in	in	ADP
ftr-408	236	24	issue	issue	NOUN
ftr-408	236	25	selection	selection	NOUN
ftr-408	236	26	.	.	PUNCT
ftr-408	237	1	as	as	SCONJ
ftr-408	237	2	will	will	AUX
ftr-408	237	3	be39	be39	PROPN
ftr-408	237	4	discussed	discuss	VERB
ftr-408	237	5	further	far	ADV
ftr-408	237	6	,	,	PUNCT
ftr-408	237	7	although	although	SCONJ
ftr-408	237	8	specific	specific	ADJ
ftr-408	237	9	thresholds	threshold	NOUN
ftr-408	237	10	are	be	AUX
ftr-408	237	11	not	not	PART
ftr-408	237	12	used	use	VERB
ftr-408	237	13	in	in	ADP
ftr-408	237	14	issue	issue	NOUN
ftr-408	237	15	selection	selection	NOUN
ftr-408	237	16	,	,	PUNCT
ftr-408	237	17	materiality	materiality	NOUN
ftr-408	237	18	concepts	concept	NOUN
ftr-408	237	19	still	still	ADV
ftr-408	237	20	play	play	VERB
ftr-408	237	21	a	a	DET
ftr-408	237	22	pivotal	pivotal	ADJ
ftr-408	237	23	role	role	NOUN
ftr-408	237	24	in	in	ADP
ftr-408	237	25	the	the	DET
ftr-408	237	26	determination	determination	NOUN
ftr-408	237	27	of	of	ADP
ftr-408	237	28	the	the	DET
ftr-408	237	29	examination	examination	NOUN
ftr-408	237	30	’s	’s	PART
ftr-408	237	31	initial	initial	ADJ
ftr-408	237	32	scope	scope	NOUN
ftr-408	237	33	.	.	PUNCT
ftr-408	238	1	what	what	PRON
ftr-408	238	2	resulted	result	VERB
ftr-408	238	3	is	be	AUX
ftr-408	238	4	a	a	DET
ftr-408	238	5	process	process	NOUN
ftr-408	238	6	consisting	consist	VERB
ftr-408	238	7	of	of	ADP
ftr-408	238	8	two	two	NUM
ftr-408	238	9	independent	independent	ADJ
ftr-408	238	10	steps	step	NOUN
ftr-408	238	11	.	.	PUNCT
ftr-408	239	1	the	the	DET
ftr-408	239	2	first	first	ADJ
ftr-408	239	3	step	step	NOUN
ftr-408	239	4	consists	consist	VERB
ftr-408	239	5	of	of	ADP
ftr-408	239	6	performing	perform	VERB
ftr-408	239	7	a	a	DET
ftr-408	239	8	risk	risk	NOUN
ftr-408	239	9	analysis	analysis	NOUN
ftr-408	239	10	,	,	PUNCT
ftr-408	239	11	without40	without40	NOUN
ftr-408	239	12	regard	regard	NOUN
ftr-408	239	13	to	to	ADP
ftr-408	239	14	any	any	DET
ftr-408	239	15	dollar	dollar	NOUN
ftr-408	239	16	thresholds	threshold	NOUN
ftr-408	239	17	,	,	PUNCT
ftr-408	239	18	to	to	PART
ftr-408	239	19	determine	determine	VERB
ftr-408	239	20	which	which	DET
ftr-408	239	21	issues	issue	NOUN
ftr-408	239	22	will	will	AUX
ftr-408	239	23	be	be	AUX
ftr-408	239	24	examined.41	examined.41	ADV
ftr-408	239	25	the	the	DET
ftr-408	239	26	second	second	ADJ
ftr-408	239	27	step	step	NOUN
ftr-408	239	28	involves	involve	VERB
ftr-408	239	29	setting	set	VERB
ftr-408	239	30	the	the	DET
ftr-408	239	31	materiality	materiality	NOUN
ftr-408	239	32	thresholds	threshold	NOUN
ftr-408	239	33	for	for	ADP
ftr-408	239	34	scope	scope	NOUN
ftr-408	239	35	expansion	expansion	NOUN
ftr-408	239	36	by	by	ADP
ftr-408	239	37	either	either	CCONJ
ftr-408	239	38	the	the	DET
ftr-408	239	39	irs	irs	PROPN
ftr-408	239	40	or	or	CCONJ
ftr-408	239	41	the	the	DET
ftr-408	239	42	taxpayer	taxpayer	NOUN
ftr-408	239	43	.	.	PUNCT
ftr-408	240	1	“	"	PUNCT
ftr-408	240	2	the	the	DET
ftr-408	240	3	thresholds	threshold	NOUN
ftr-408	240	4	may	may	AUX
ftr-408	240	5	be	be	AUX
ftr-408	240	6	the	the	DET
ftr-408	240	7	lowest	low	ADJ
ftr-408	240	8	dollar42	dollar42	NOUN
ftr-408	240	9	value	value	NOUN
ftr-408	240	10	selected	select	VERB
ftr-408	240	11	in	in	ADP
ftr-408	240	12	the	the	DET
ftr-408	240	13	life	life	NOUN
ftr-408	240	14	exam	exam	NOUN
ftr-408	240	15	plan	plan	NOUN
ftr-408	240	16	or	or	CCONJ
ftr-408	240	17	another	another	DET
ftr-408	240	18	amount	amount	NOUN
ftr-408	240	19	based	base	VERB
ftr-408	240	20	on	on	ADP
ftr-408	240	21	the	the	DET
ftr-408	240	22	examiner	examiner	NOUN
ftr-408	240	23	’s	’s	PART
ftr-408	240	24	professional	professional	ADJ
ftr-408	240	25	judgment	judgment	NOUN
ftr-408	240	26	.	.	PUNCT
ftr-408	240	27	”	"	PUNCT
ftr-408	241	1	to	to	PART
ftr-408	241	2	understand	understand	VERB
ftr-408	241	3	how	how	SCONJ
ftr-408	241	4	the	the	DET
ftr-408	241	5	lmsb	lmsb	NOUN
ftr-408	241	6	makes	make	VERB
ftr-408	241	7	its43	its43	NOUN
ftr-408	241	8	issue	issue	NOUN
ftr-408	241	9	and	and	CCONJ
ftr-408	241	10	threshold	threshold	NOUN
ftr-408	241	11	selections	selection	NOUN
ftr-408	241	12	,	,	PUNCT
ftr-408	241	13	analyzing	analyze	VERB
ftr-408	241	14	these	these	DET
ftr-408	241	15	two	two	NUM
ftr-408	241	16	steps	step	NOUN
ftr-408	241	17	separately	separately	ADV
ftr-408	241	18	is	be	AUX
ftr-408	241	19	helpful	helpful	ADJ
ftr-408	241	20	.	.	PUNCT
ftr-408	242	1	1	1	X
ftr-408	242	2	.	.	X
ftr-408	242	3	issue	issue	NOUN
ftr-408	242	4	selection	selection	NOUN
ftr-408	242	5	–	–	PUNCT
ftr-408	242	6	initially	initially	ADV
ftr-408	242	7	,	,	PUNCT
ftr-408	242	8	“	"	PUNCT
ftr-408	242	9	[	[	X
ftr-408	242	10	t]he	t]he	ADJ
ftr-408	242	11	examiner	examiner	NOUN
ftr-408	242	12	will	will	AUX
ftr-408	242	13	perform	perform	VERB
ftr-408	242	14	a	a	DET
ftr-408	242	15	risk	risk	NOUN
ftr-408	242	16	analysis	analysis	NOUN
ftr-408	242	17	in	in	ADP
ftr-408	242	18	the	the	DET
ftr-408	242	19	same	same	ADJ
ftr-408	242	20	manner	manner	NOUN
ftr-408	242	21	as	as	ADP
ftr-408	242	22	in	in	ADP
ftr-408	242	23	a	a	DET
ftr-408	242	24	traditional	traditional	ADJ
ftr-408	242	25	,	,	PUNCT
ftr-408	242	26	full	full	ADJ
ftr-408	242	27	scope	scope	NOUN
ftr-408	242	28	examination	examination	NOUN
ftr-408	242	29	.	.	PUNCT
ftr-408	242	30	”	"	PUNCT
ftr-408	243	1	in	in	ADP
ftr-408	243	2	this44	this44	NOUN
ftr-408	243	3	38	38	NUM
ftr-408	243	4	.	.	PUNCT
ftr-408	243	5	interim	interim	ADJ
ftr-408	243	6	review	review	NOUN
ftr-408	243	7	produces	produce	VERB
ftr-408	243	8	changes	change	NOUN
ftr-408	243	9	to	to	ADP
ftr-408	243	10	the	the	DET
ftr-408	243	11	life	life	NOUN
ftr-408	243	12	process	process	NOUN
ftr-408	243	13	,	,	PUNCT
ftr-408	243	14	at	at	ADP
ftr-408	243	15	http://www.irs.gov/businesses/article/0,,id=103618,00.html	http://www.irs.gov/businesses/article/0,,id=103618,00.html	PROPN
ftr-408	243	16	(	(	PUNCT
ftr-408	243	17	hereinafter	hereinafter	NOUN
ftr-408	243	18	interim	interim	ADJ
ftr-408	243	19	review	review	PROPN
ftr-408	243	20	)	)	PUNCT
ftr-408	243	21	;	;	PUNCT
ftr-408	243	22	life	life	NOUN
ftr-408	243	23	consolidated	consolidated	ADJ
ftr-408	243	24	faq	faq	NOUN
ftr-408	243	25	,	,	PUNCT
ftr-408	243	26	supra	supra	PROPN
ftr-408	243	27	note	note	NOUN
ftr-408	243	28	31	31	NUM
ftr-408	243	29	,	,	PUNCT
ftr-408	243	30	at	at	ADP
ftr-408	243	31	7	7	NUM
ftr-408	243	32	.	.	NOUN
ftr-408	243	33	39	39	NUM
ftr-408	243	34	.	.	PUNCT
ftr-408	244	1	life	life	NOUN
ftr-408	244	2	consolidated	consolidated	PROPN
ftr-408	244	3	faq	faq	NOUN
ftr-408	244	4	,	,	PUNCT
ftr-408	244	5	supra	supra	PROPN
ftr-408	244	6	note	note	NOUN
ftr-408	244	7	31	31	NUM
ftr-408	244	8	,	,	PUNCT
ftr-408	244	9	at	at	ADP
ftr-408	244	10	7	7	NUM
ftr-408	244	11	.	.	NUM
ftr-408	244	12	40	40	NUM
ftr-408	244	13	.	.	PUNCT
ftr-408	245	1	i	i	PRON
ftr-408	245	2	d.	d.	PROPN
ftr-408	245	3	;	;	PUNCT
ftr-408	245	4	i.r.m	i.r.m	PROPN
ftr-408	245	5	.	.	PUNCT
ftr-408	246	1	4.51.3.3.6(1	4.51.3.3.6(1	NUM
ftr-408	246	2	)	)	PUNCT
ftr-408	247	1	(	(	PUNCT
ftr-408	247	2	2004	2004	NUM
ftr-408	247	3	)	)	PUNCT
ftr-408	247	4	.	.	PUNCT
ftr-408	248	1	41	41	NUM
ftr-408	248	2	.	.	PUNCT
ftr-408	248	3	interim	interim	PROPN
ftr-408	248	4	review	review	PROPN
ftr-408	248	5	,	,	PUNCT
ftr-408	248	6	supra	supra	PROPN
ftr-408	248	7	note	note	PROPN
ftr-408	248	8	38	38	NUM
ftr-408	248	9	;	;	PUNCT
ftr-408	248	10	life	life	NOUN
ftr-408	248	11	consolidated	consolidated	ADJ
ftr-408	248	12	faq	faq	NOUN
ftr-408	248	13	,	,	PUNCT
ftr-408	248	14	supra	supra	PROPN
ftr-408	248	15	note	note	NOUN
ftr-408	248	16	31	31	NUM
ftr-408	248	17	,	,	PUNCT
ftr-408	248	18	at	at	ADP
ftr-408	248	19	7	7	NUM
ftr-408	248	20	;	;	PUNCT
ftr-408	248	21	i.r.m	i.r.m	PROPN
ftr-408	248	22	.	.	PUNCT
ftr-408	249	1	4.51.3.3.6(1	4.51.3.3.6(1	NUM
ftr-408	249	2	)	)	PUNCT
ftr-408	250	1	(	(	PUNCT
ftr-408	250	2	2004	2004	NUM
ftr-408	250	3	)	)	PUNCT
ftr-408	250	4	.	.	PUNCT
ftr-408	251	1	42	42	NUM
ftr-408	251	2	.	.	PUNCT
ftr-408	251	3	interim	interim	PROPN
ftr-408	251	4	review	review	PROPN
ftr-408	251	5	,	,	PUNCT
ftr-408	251	6	supra	supra	PROPN
ftr-408	251	7	note	note	PROPN
ftr-408	251	8	38	38	NUM
ftr-408	251	9	;	;	PUNCT
ftr-408	251	10	life	life	NOUN
ftr-408	251	11	consolidated	consolidated	ADJ
ftr-408	251	12	faq	faq	NOUN
ftr-408	251	13	,	,	PUNCT
ftr-408	251	14	supra	supra	PROPN
ftr-408	251	15	note	note	NOUN
ftr-408	251	16	31	31	NUM
ftr-408	251	17	,	,	PUNCT
ftr-408	251	18	at	at	ADP
ftr-408	251	19	7	7	NUM
ftr-408	251	20	-	-	SYM
ftr-408	251	21	8	8	NUM
ftr-408	251	22	;	;	PUNCT
ftr-408	251	23	i.r.m	i.r.m	PROPN
ftr-408	251	24	.	.	PUNCT
ftr-408	252	1	4.51.3.3.6(1	4.51.3.3.6(1	NUM
ftr-408	252	2	)	)	PUNCT
ftr-408	253	1	(	(	PUNCT
ftr-408	253	2	2004	2004	NUM
ftr-408	253	3	)	)	PUNCT
ftr-408	253	4	.	.	PUNCT
ftr-408	254	1	43	43	NUM
ftr-408	254	2	.	.	PUNCT
ftr-408	255	1	life	life	NOUN
ftr-408	255	2	consolidated	consolidated	PROPN
ftr-408	255	3	faq	faq	NOUN
ftr-408	255	4	,	,	PUNCT
ftr-408	255	5	supra	supra	PROPN
ftr-408	255	6	note	note	NOUN
ftr-408	255	7	31	31	NUM
ftr-408	255	8	,	,	PUNCT
ftr-408	255	9	at	at	ADP
ftr-408	255	10	8	8	NUM
ftr-408	255	11	.	.	NUM
ftr-408	255	12	44	44	NUM
ftr-408	255	13	.	.	PUNCT
ftr-408	256	1	i.r.m	i.r.m	PROPN
ftr-408	256	2	.	.	PUNCT
ftr-408	257	1	4.51.3.3.3(1	4.51.3.3.3(1	NUM
ftr-408	257	2	)	)	PUNCT
ftr-408	257	3	(	(	PUNCT
ftr-408	257	4	2004	2004	NUM
ftr-408	257	5	)	)	PUNCT
ftr-408	257	6	.	.	PUNCT
ftr-408	258	1	this	this	DET
ftr-408	258	2	provision	provision	NOUN
ftr-408	258	3	refers	refer	VERB
ftr-408	258	4	the	the	DET
ftr-408	258	5	reader	reader	NOUN
ftr-408	258	6	to	to	ADP
ftr-408	258	7	i.r.m	i.r.m	PROPN
ftr-408	258	8	.	.	PUNCT
ftr-408	259	1	4.10.2.4.1	4.10.2.4.1	NUM
ftr-408	259	2	(	(	PUNCT
ftr-408	259	3	1999	1999	NUM
ftr-408	259	4	)	)	PUNCT
ftr-408	259	5	and	and	CCONJ
ftr-408	259	6	i.r.m	i.r.m	PROPN
ftr-408	259	7	.	.	PUNCT
ftr-408	260	1	4.45.7.2	4.45.7.2	NUM
ftr-408	260	2	(	(	PUNCT
ftr-408	260	3	2004	2004	NUM
ftr-408	260	4	)	)	PUNCT
ftr-408	260	5	for	for	ADP
ftr-408	260	6	a	a	DET
ftr-408	260	7	discussion	discussion	NOUN
ftr-408	260	8	of	of	ADP
ftr-408	260	9	risk	risk	NOUN
ftr-408	260	10	analysis	analysis	NOUN
ftr-408	260	11	.	.	PUNCT
ftr-408	261	1	2006	2006	NUM
ftr-408	261	2	]	]	PUNCT
ftr-408	261	3	agency	agency	NOUN
ftr-408	261	4	activism	activism	NOUN
ftr-408	261	5	as	as	ADP
ftr-408	261	6	a	a	DET
ftr-408	261	7	new	new	ADJ
ftr-408	261	8	way	way	NOUN
ftr-408	261	9	of	of	ADP
ftr-408	261	10	life	life	NOUN
ftr-408	261	11	469	469	NUM
ftr-408	261	12	risk	risk	NOUN
ftr-408	261	13	analysis	analysis	NOUN
ftr-408	261	14	,	,	PUNCT
ftr-408	261	15	auditors	auditor	NOUN
ftr-408	261	16	are	be	AUX
ftr-408	261	17	expected	expect	VERB
ftr-408	261	18	“	"	PUNCT
ftr-408	261	19	to	to	PART
ftr-408	261	20	effectively	effectively	ADV
ftr-408	261	21	manage	manage	VERB
ftr-408	261	22	their	their	PRON
ftr-408	261	23	workload	workload	NOUN
ftr-408	261	24	by	by	ADP
ftr-408	261	25	prioritizing	prioritize	VERB
ftr-408	261	26	the	the	DET
ftr-408	261	27	issues	issue	NOUN
ftr-408	261	28	so	so	SCONJ
ftr-408	261	29	that	that	SCONJ
ftr-408	261	30	the	the	DET
ftr-408	261	31	issues	issue	NOUN
ftr-408	261	32	with	with	ADP
ftr-408	261	33	higher	high	ADJ
ftr-408	261	34	audit	audit	NOUN
ftr-408	261	35	potential	potential	NOUN
ftr-408	261	36	are	be	AUX
ftr-408	261	37	examined	examine	VERB
ftr-408	261	38	over	over	ADP
ftr-408	261	39	those	those	PRON
ftr-408	261	40	with	with	ADP
ftr-408	261	41	lower	low	ADJ
ftr-408	261	42	potential	potential	NOUN
ftr-408	261	43	.	.	PUNCT
ftr-408	262	1	issues	issue	NOUN
ftr-408	262	2	with	with	ADP
ftr-408	262	3	little	little	ADJ
ftr-408	262	4	or	or	CCONJ
ftr-408	262	5	no	no	PRON
ftr-408	262	6	audit	audit	NOUN
ftr-408	262	7	potential	potential	NOUN
ftr-408	262	8	should	should	AUX
ftr-408	262	9	not	not	PART
ftr-408	262	10	be	be	AUX
ftr-408	262	11	selected	select	VERB
ftr-408	262	12	for	for	ADP
ftr-408	262	13	examination	examination	NOUN
ftr-408	262	14	.	.	PUNCT
ftr-408	262	15	”	"	PUNCT
ftr-408	263	1	the	the	DET
ftr-408	263	2	most	most	ADV
ftr-408	263	3	important	important	ADJ
ftr-408	263	4	issues	issue	NOUN
ftr-408	263	5	are	be	AUX
ftr-408	263	6	generally	generally	ADV
ftr-408	263	7	the45	the45	PRON
ftr-408	263	8	large	large	ADJ
ftr-408	263	9	,	,	PUNCT
ftr-408	263	10	unusual	unusual	ADJ
ftr-408	263	11	,	,	PUNCT
ftr-408	263	12	and	and	CCONJ
ftr-408	263	13	questionable	questionable	ADJ
ftr-408	263	14	(	(	PUNCT
ftr-408	263	15	luq	luq	NOUN
ftr-408	263	16	)	)	PUNCT
ftr-408	263	17	items	item	NOUN
ftr-408	263	18	.	.	PUNCT
ftr-408	264	1	materiality	materiality	NOUN
ftr-408	264	2	issues	issue	NOUN
ftr-408	264	3	are46	are46	PROPN
ftr-408	264	4	commonly	commonly	ADV
ftr-408	264	5	used	use	VERB
ftr-408	264	6	to	to	PART
ftr-408	264	7	identify	identify	VERB
ftr-408	264	8	these	these	DET
ftr-408	264	9	luq	luq	NOUN
ftr-408	264	10	items	item	NOUN
ftr-408	264	11	.	.	PUNCT
ftr-408	265	1	thus	thus	ADV
ftr-408	265	2	,	,	PUNCT
ftr-408	265	3	although	although	SCONJ
ftr-408	265	4	specific47	specific47	ADJ
ftr-408	265	5	materiality	materiality	NOUN
ftr-408	265	6	thresholds	threshold	NOUN
ftr-408	265	7	are	be	AUX
ftr-408	265	8	not	not	PART
ftr-408	265	9	being	be	AUX
ftr-408	265	10	used	use	VERB
ftr-408	265	11	to	to	PART
ftr-408	265	12	govern	govern	VERB
ftr-408	265	13	issue	issue	NOUN
ftr-408	265	14	selection	selection	NOUN
ftr-408	265	15	,	,	PUNCT
ftr-408	265	16	materiality48	materiality48	NOUN
ftr-408	265	17	does	do	AUX
ftr-408	265	18	come	come	VERB
ftr-408	265	19	into	into	ADP
ftr-408	265	20	play	play	NOUN
ftr-408	265	21	at	at	ADP
ftr-408	265	22	the	the	DET
ftr-408	265	23	issue	issue	NOUN
ftr-408	265	24	selection	selection	NOUN
ftr-408	265	25	step	step	NOUN
ftr-408	265	26	.	.	PUNCT
ftr-408	266	1	in	in	ADP
ftr-408	266	2	fact	fact	NOUN
ftr-408	266	3	,	,	PUNCT
ftr-408	266	4	according	accord	VERB
ftr-408	266	5	to	to	ADP
ftr-408	266	6	the	the	DET
ftr-408	266	7	internal	internal	ADJ
ftr-408	266	8	revenue	revenue	NOUN
ftr-408	266	9	manual	manual	NOUN
ftr-408	266	10	,	,	PUNCT
ftr-408	266	11	materiality	materiality	NOUN
ftr-408	266	12	considerations	consideration	NOUN
ftr-408	266	13	are	be	AUX
ftr-408	266	14	the	the	DET
ftr-408	266	15	most	most	ADV
ftr-408	266	16	important	important	ADJ
ftr-408	266	17	ones	one	NOUN
ftr-408	266	18	in	in	ADP
ftr-408	266	19	limiting	limit	VERB
ftr-408	266	20	an	an	DET
ftr-408	266	21	audit	audit	NOUN
ftr-408	266	22	’s	’s	PART
ftr-408	266	23	scope.49	scope.49	PROPN
ftr-408	266	24	several	several	ADJ
ftr-408	266	25	factors	factor	NOUN
ftr-408	266	26	come	come	VERB
ftr-408	266	27	into	into	ADP
ftr-408	266	28	play	play	NOUN
ftr-408	266	29	in	in	ADP
ftr-408	266	30	determining	determine	VERB
ftr-408	266	31	materiality	materiality	NOUN
ftr-408	266	32	.	.	PUNCT
ftr-408	267	1	the	the	DET
ftr-408	267	2	first	first	ADJ
ftr-408	267	3	and	and	CCONJ
ftr-408	267	4	most	most	ADV
ftr-408	267	5	basic	basic	ADJ
ftr-408	267	6	is	be	AUX
ftr-408	267	7	the	the	DET
ftr-408	267	8	dollar	dollar	NOUN
ftr-408	267	9	amount	amount	NOUN
ftr-408	267	10	of	of	ADP
ftr-408	267	11	an	an	DET
ftr-408	267	12	item	item	NOUN
ftr-408	267	13	–	–	PUNCT
ftr-408	267	14	the	the	PRON
ftr-408	267	15	higher	high	ADJ
ftr-408	267	16	an	an	DET
ftr-408	267	17	item	item	NOUN
ftr-408	267	18	’s	’s	PART
ftr-408	267	19	dollar	dollar	NOUN
ftr-408	267	20	amount	amount	NOUN
ftr-408	267	21	,	,	PUNCT
ftr-408	267	22	the	the	PRON
ftr-408	267	23	more	more	ADV
ftr-408	267	24	likely	likely	ADJ
ftr-408	267	25	it	it	PRON
ftr-408	267	26	is	be	AUX
ftr-408	267	27	to	to	PART
ftr-408	267	28	have	have	VERB
ftr-408	267	29	a	a	DET
ftr-408	267	30	significant	significant	ADJ
ftr-408	267	31	affect	affect	NOUN
ftr-408	267	32	on	on	ADP
ftr-408	267	33	tax	tax	NOUN
ftr-408	267	34	liability	liability	NOUN
ftr-408	267	35	and	and	CCONJ
ftr-408	267	36	thus	thus	ADV
ftr-408	267	37	be	be	AUX
ftr-408	267	38	45	45	NUM
ftr-408	267	39	.	.	PUNCT
ftr-408	268	1	irm	irm	PROPN
ftr-408	268	2	4.10.2.4.1(1	4.10.2.4.1(1	NUM
ftr-408	268	3	)	)	PUNCT
ftr-408	268	4	(	(	PUNCT
ftr-408	268	5	1999	1999	NUM
ftr-408	268	6	)	)	PUNCT
ftr-408	268	7	.	.	PUNCT
ftr-408	269	1	the	the	DET
ftr-408	269	2	lmsb	lmsb	PROPN
ftr-408	269	3	has	have	AUX
ftr-408	269	4	attempted	attempt	VERB
ftr-408	269	5	to	to	PART
ftr-408	269	6	come	come	VERB
ftr-408	269	7	up	up	ADP
ftr-408	269	8	with	with	ADP
ftr-408	269	9	a	a	DET
ftr-408	269	10	few	few	ADJ
ftr-408	269	11	examples	example	NOUN
ftr-408	269	12	of	of	ADP
ftr-408	269	13	factors	factor	NOUN
ftr-408	269	14	that	that	PRON
ftr-408	269	15	might	might	AUX
ftr-408	269	16	be	be	AUX
ftr-408	269	17	used	use	VERB
ftr-408	269	18	to	to	PART
ftr-408	269	19	conduct	conduct	VERB
ftr-408	269	20	an	an	DET
ftr-408	269	21	effective	effective	ADJ
ftr-408	269	22	risk	risk	NOUN
ftr-408	269	23	analysis	analysis	NOUN
ftr-408	269	24	:	:	PUNCT
ftr-408	269	25	the	the	DET
ftr-408	269	26	outcome	outcome	NOUN
ftr-408	269	27	of	of	ADP
ftr-408	269	28	issues	issue	NOUN
ftr-408	269	29	from	from	ADP
ftr-408	269	30	prior	prior	ADJ
ftr-408	269	31	years	year	NOUN
ftr-408	269	32	(	(	PUNCT
ftr-408	269	33	was	be	AUX
ftr-408	269	34	it	it	PRON
ftr-408	269	35	agreed	agree	VERB
ftr-408	269	36	,	,	PUNCT
ftr-408	269	37	unagreed	unagreed	VERB
ftr-408	269	38	,	,	PUNCT
ftr-408	269	39	or	or	CCONJ
ftr-408	269	40	how	how	SCONJ
ftr-408	269	41	was	be	AUX
ftr-408	269	42	the	the	DET
ftr-408	269	43	issue	issue	NOUN
ftr-408	269	44	ultimately	ultimately	ADV
ftr-408	269	45	resolved	resolve	VERB
ftr-408	269	46	?	?	PUNCT
ftr-408	269	47	)	)	PUNCT
ftr-408	269	48	is	be	AUX
ftr-408	269	49	the	the	DET
ftr-408	269	50	issue	issue	NOUN
ftr-408	269	51	a	a	DET
ftr-408	269	52	“	"	PUNCT
ftr-408	269	53	must	must	AUX
ftr-408	269	54	work	work	VERB
ftr-408	269	55	”	"	PUNCT
ftr-408	269	56	item	item	NOUN
ftr-408	269	57	such	such	ADJ
ftr-408	269	58	as	as	ADP
ftr-408	269	59	a	a	DET
ftr-408	269	60	coordinated	coordinated	ADJ
ftr-408	269	61	issue	issue	NOUN
ftr-408	269	62	or	or	CCONJ
ftr-408	269	63	tax	tax	NOUN
ftr-408	269	64	shelter	shelter	NOUN
ftr-408	269	65	?	?	PUNCT
ftr-408	270	1	is	be	AUX
ftr-408	270	2	the	the	DET
ftr-408	270	3	issue	issue	NOUN
ftr-408	270	4	an	an	DET
ftr-408	270	5	emerging	emerge	VERB
ftr-408	270	6	issue	issue	NOUN
ftr-408	270	7	?	?	PUNCT
ftr-408	271	1	is	be	AUX
ftr-408	271	2	the	the	DET
ftr-408	271	3	item	item	NOUN
ftr-408	271	4	one	one	NOUN
ftr-408	271	5	with	with	ADP
ftr-408	271	6	a	a	DET
ftr-408	271	7	high	high	ADJ
ftr-408	271	8	probability	probability	NOUN
ftr-408	271	9	of	of	ADP
ftr-408	271	10	error	error	NOUN
ftr-408	271	11	?	?	PUNCT
ftr-408	272	1	(	(	PUNCT
ftr-408	272	2	some	some	DET
ftr-408	272	3	accounts	account	NOUN
ftr-408	272	4	are	be	AUX
ftr-408	272	5	inherently	inherently	ADV
ftr-408	272	6	more	more	ADV
ftr-408	272	7	prone	prone	ADJ
ftr-408	272	8	to	to	ADP
ftr-408	272	9	errors	error	NOUN
ftr-408	272	10	than	than	ADP
ftr-408	272	11	others	other	NOUN
ftr-408	272	12	)	)	PUNCT
ftr-408	272	13	consideration	consideration	NOUN
ftr-408	272	14	of	of	ADP
ftr-408	272	15	the	the	DET
ftr-408	272	16	resources	resource	NOUN
ftr-408	272	17	needed	need	VERB
ftr-408	272	18	to	to	PART
ftr-408	272	19	address	address	VERB
ftr-408	272	20	the	the	DET
ftr-408	272	21	item	item	NOUN
ftr-408	272	22	estimated	estimate	VERB
ftr-408	272	23	time	time	NOUN
ftr-408	272	24	to	to	PART
ftr-408	272	25	complete	complete	VERB
ftr-408	272	26	the	the	DET
ftr-408	272	27	examination	examination	NOUN
ftr-408	272	28	of	of	ADP
ftr-408	272	29	an	an	DET
ftr-408	272	30	item	item	NOUN
ftr-408	272	31	materiality	materiality	NOUN
ftr-408	272	32	life	life	NOUN
ftr-408	272	33	training	training	NOUN
ftr-408	272	34	manual	manual	NOUN
ftr-408	272	35	,	,	PUNCT
ftr-408	272	36	supra	supra	PROPN
ftr-408	272	37	note	note	PROPN
ftr-408	272	38	19	19	NUM
ftr-408	272	39	,	,	PUNCT
ftr-408	272	40	at	at	ADP
ftr-408	272	41	8	8	NUM
ftr-408	272	42	-	-	SYM
ftr-408	272	43	9	9	NUM
ftr-408	272	44	.	.	PUNCT
ftr-408	273	1	note	note	NOUN
ftr-408	273	2	also	also	ADV
ftr-408	273	3	that	that	SCONJ
ftr-408	273	4	it	it	PRON
ftr-408	273	5	is	be	AUX
ftr-408	273	6	unclear	unclear	ADJ
ftr-408	273	7	from	from	ADP
ftr-408	273	8	the	the	DET
ftr-408	273	9	internal	internal	ADJ
ftr-408	273	10	revenue	revenue	NOUN
ftr-408	273	11	manual	manual	NOUN
ftr-408	273	12	whether	whether	SCONJ
ftr-408	273	13	“	"	PUNCT
ftr-408	273	14	high	high	ADJ
ftr-408	273	15	audit	audit	NOUN
ftr-408	273	16	potential	potential	NOUN
ftr-408	273	17	”	"	PUNCT
ftr-408	273	18	means	mean	VERB
ftr-408	273	19	items	item	NOUN
ftr-408	273	20	in	in	ADP
ftr-408	273	21	which	which	PRON
ftr-408	273	22	the	the	DET
ftr-408	273	23	irs	irs	PROPN
ftr-408	273	24	is	be	AUX
ftr-408	273	25	likely	likely	ADJ
ftr-408	273	26	to	to	PART
ftr-408	273	27	prevail	prevail	VERB
ftr-408	273	28	or	or	CCONJ
ftr-408	273	29	items	item	NOUN
ftr-408	273	30	that	that	PRON
ftr-408	273	31	will	will	AUX
ftr-408	273	32	result	result	VERB
ftr-408	273	33	in	in	ADP
ftr-408	273	34	a	a	DET
ftr-408	273	35	high	high	ADJ
ftr-408	273	36	adjustment	adjustment	NOUN
ftr-408	273	37	of	of	ADP
ftr-408	273	38	tax	tax	NOUN
ftr-408	273	39	liability	liability	NOUN
ftr-408	273	40	.	.	PUNCT
ftr-408	274	1	46	46	NUM
ftr-408	274	2	.	.	PUNCT
ftr-408	275	1	i.r.m	i.r.m	PROPN
ftr-408	275	2	.	.	PUNCT
ftr-408	276	1	4.10.2.4.1	4.10.2.4.1	NUM
ftr-408	276	2	&	&	CCONJ
ftr-408	276	3	4.10.2.6	4.10.2.6	PROPN
ftr-408	276	4	(	(	PUNCT
ftr-408	276	5	1999	1999	NUM
ftr-408	276	6	)	)	PUNCT
ftr-408	276	7	;	;	PUNCT
ftr-408	276	8	life	life	NOUN
ftr-408	276	9	training	training	NOUN
ftr-408	276	10	manual	manual	NOUN
ftr-408	276	11	,	,	PUNCT
ftr-408	276	12	supra	supra	PROPN
ftr-408	276	13	note	note	PROPN
ftr-408	276	14	19	19	NUM
ftr-408	276	15	,	,	PUNCT
ftr-408	276	16	at	at	ADP
ftr-408	276	17	8	8	NUM
ftr-408	276	18	-	-	SYM
ftr-408	276	19	9	9	NUM
ftr-408	276	20	.	.	PUNCT
ftr-408	277	1	while	while	SCONJ
ftr-408	277	2	the	the	DET
ftr-408	277	3	auditor	auditor	NOUN
ftr-408	277	4	is	be	AUX
ftr-408	277	5	generally	generally	ADV
ftr-408	277	6	expected	expect	VERB
ftr-408	277	7	to	to	PART
ftr-408	277	8	examine	examine	VERB
ftr-408	277	9	all	all	DET
ftr-408	277	10	luq	luq	NOUN
ftr-408	277	11	items	item	NOUN
ftr-408	277	12	,	,	PUNCT
ftr-408	277	13	an	an	DET
ftr-408	277	14	exception	exception	NOUN
ftr-408	277	15	to	to	ADP
ftr-408	277	16	this	this	DET
ftr-408	277	17	general	general	ADJ
ftr-408	277	18	rule	rule	NOUN
ftr-408	277	19	is	be	AUX
ftr-408	277	20	made	make	VERB
ftr-408	277	21	when	when	SCONJ
ftr-408	277	22	the	the	DET
ftr-408	277	23	scope	scope	NOUN
ftr-408	277	24	of	of	ADP
ftr-408	277	25	an	an	DET
ftr-408	277	26	examination	examination	NOUN
ftr-408	277	27	is	be	AUX
ftr-408	277	28	to	to	PART
ftr-408	277	29	be	be	AUX
ftr-408	277	30	limited	limit	VERB
ftr-408	277	31	.	.	PUNCT
ftr-408	278	1	i	i	PRON
ftr-408	278	2	d.	d.	PROPN
ftr-408	278	3	47	47	NUM
ftr-408	278	4	.	.	PUNCT
ftr-408	279	1	life	life	NOUN
ftr-408	279	2	training	training	NOUN
ftr-408	279	3	manual	manual	NOUN
ftr-408	279	4	,	,	PUNCT
ftr-408	279	5	supra	supra	PROPN
ftr-408	279	6	note	note	PROPN
ftr-408	279	7	19	19	NUM
ftr-408	279	8	,	,	PUNCT
ftr-408	279	9	at	at	ADP
ftr-408	279	10	8	8	NUM
ftr-408	279	11	-	-	SYM
ftr-408	279	12	9	9	NUM
ftr-408	279	13	.	.	NUM
ftr-408	279	14	48	48	NUM
ftr-408	279	15	.	.	PUNCT
ftr-408	280	1	“	"	PUNCT
ftr-408	280	2	materiality	materiality	NOUN
ftr-408	280	3	is	be	AUX
ftr-408	280	4	an	an	DET
ftr-408	280	5	accounting	accounting	NOUN
ftr-408	280	6	concept	concept	NOUN
ftr-408	280	7	which	which	PRON
ftr-408	280	8	does	do	AUX
ftr-408	280	9	not	not	PART
ftr-408	280	10	exist	exist	VERB
ftr-408	280	11	,	,	PUNCT
ftr-408	280	12	for	for	ADP
ftr-408	280	13	the	the	DET
ftr-408	280	14	most	most	ADJ
ftr-408	280	15	part	part	NOUN
ftr-408	280	16	,	,	PUNCT
ftr-408	280	17	in	in	ADP
ftr-408	280	18	tax	tax	NOUN
ftr-408	280	19	law	law	NOUN
ftr-408	280	20	.	.	PUNCT
ftr-408	281	1	materiality	materiality	NOUN
ftr-408	281	2	is	be	AUX
ftr-408	281	3	both	both	CCONJ
ftr-408	281	4	a	a	DET
ftr-408	281	5	qualitative	qualitative	ADJ
ftr-408	281	6	and	and	CCONJ
ftr-408	281	7	quantitative	quantitative	ADJ
ftr-408	281	8	concept	concept	NOUN
ftr-408	281	9	used	use	VERB
ftr-408	281	10	in	in	ADP
ftr-408	281	11	identifying	identify	VERB
ftr-408	281	12	those	those	DET
ftr-408	281	13	items	item	NOUN
ftr-408	281	14	most	most	ADV
ftr-408	281	15	relevant	relevant	ADJ
ftr-408	281	16	and	and	CCONJ
ftr-408	281	17	consequential	consequential	ADJ
ftr-408	281	18	in	in	ADP
ftr-408	281	19	determining	determine	VERB
ftr-408	281	20	the	the	DET
ftr-408	281	21	correct	correct	ADJ
ftr-408	281	22	tax	tax	NOUN
ftr-408	281	23	liability	liability	NOUN
ftr-408	281	24	.	.	PUNCT
ftr-408	281	25	”	"	PUNCT
ftr-408	282	1	i.r.m	i.r.m	PROPN
ftr-408	282	2	.	.	PUNCT
ftr-408	283	1	4.51.3.3.4(1	4.51.3.3.4(1	NUM
ftr-408	283	2	)	)	PUNCT
ftr-408	283	3	(	(	PUNCT
ftr-408	283	4	2004	2004	NUM
ftr-408	283	5	)	)	PUNCT
ftr-408	283	6	.	.	PUNCT
ftr-408	284	1	49	49	NUM
ftr-408	284	2	.	.	PUNCT
ftr-408	285	1	i.r.m	i.r.m	PROPN
ftr-408	285	2	.	.	PUNCT
ftr-408	286	1	4.51.3.3.4(3	4.51.3.3.4(3	NUM
ftr-408	286	2	)	)	PUNCT
ftr-408	286	3	(	(	PUNCT
ftr-408	286	4	2004	2004	NUM
ftr-408	286	5	)	)	PUNCT
ftr-408	286	6	.	.	PUNCT
ftr-408	287	1	470	470	NUM
ftr-408	287	2	florida	florida	PROPN
ftr-408	287	3	tax	tax	NOUN
ftr-408	287	4	review	review	NOUN
ftr-408	287	5	vol.7:7	vol.7:7	DET
ftr-408	287	6	material	material	NOUN
ftr-408	287	7	.	.	PUNCT
ftr-408	288	1	a	a	DET
ftr-408	288	2	second	second	ADJ
ftr-408	288	3	critical	critical	ADJ
ftr-408	288	4	materiality	materiality	NOUN
ftr-408	288	5	question	question	NOUN
ftr-408	288	6	is	be	AUX
ftr-408	288	7	,	,	PUNCT
ftr-408	288	8	in	in	ADP
ftr-408	288	9	the	the	DET
ftr-408	288	10	case	case	NOUN
ftr-408	288	11	of	of	ADP
ftr-408	288	12	two	two	NUM
ftr-408	288	13	equal50	equal50	NOUN
ftr-408	288	14	dollar	dollar	NOUN
ftr-408	288	15	amount	amount	NOUN
ftr-408	288	16	items	item	NOUN
ftr-408	288	17	,	,	PUNCT
ftr-408	288	18	which	which	DET
ftr-408	288	19	item	item	NOUN
ftr-408	288	20	will	will	AUX
ftr-408	288	21	have	have	VERB
ftr-408	288	22	the	the	DET
ftr-408	288	23	more	more	ADV
ftr-408	288	24	permanent	permanent	ADJ
ftr-408	288	25	effect	effect	NOUN
ftr-408	288	26	on	on	ADP
ftr-408	288	27	tax	tax	NOUN
ftr-408	288	28	liability	liability	NOUN
ftr-408	288	29	(	(	PUNCT
ftr-408	288	30	thus	thus	ADV
ftr-408	288	31	becoming	become	VERB
ftr-408	288	32	more	more	ADJ
ftr-408	288	33	material	material	NOUN
ftr-408	288	34	)	)	PUNCT
ftr-408	288	35	?	?	PUNCT
ftr-408	289	1	timing	timing	NOUN
ftr-408	289	2	also	also	ADV
ftr-408	289	3	plays	play	VERB
ftr-408	289	4	a	a	DET
ftr-408	289	5	key	key	ADJ
ftr-408	289	6	role	role	NOUN
ftr-408	289	7	in51	in51	PROPN
ftr-408	289	8	materiality	materiality	NOUN
ftr-408	289	9	,	,	PUNCT
ftr-408	289	10	and	and	CCONJ
ftr-408	289	11	timing	time	VERB
ftr-408	289	12	adjustments	adjustment	NOUN
ftr-408	289	13	that	that	PRON
ftr-408	289	14	affect	affect	VERB
ftr-408	289	15	a	a	DET
ftr-408	289	16	larger	large	ADJ
ftr-408	289	17	deferral	deferral	ADJ
ftr-408	289	18	/	/	SYM
ftr-408	289	19	acceleration	acceleration	NOUN
ftr-408	289	20	period	period	NOUN
ftr-408	289	21	are	be	AUX
ftr-408	289	22	considered	consider	VERB
ftr-408	289	23	to	to	PART
ftr-408	289	24	be	be	AUX
ftr-408	289	25	the	the	DET
ftr-408	289	26	more	more	ADV
ftr-408	289	27	material	material	NOUN
ftr-408	289	28	timing	timing	NOUN
ftr-408	289	29	adjustments	adjustment	NOUN
ftr-408	289	30	.	.	PUNCT
ftr-408	290	1	more52	more52	VERB
ftr-408	290	2	qualitative	qualitative	ADJ
ftr-408	290	3	factors	factor	NOUN
ftr-408	290	4	,	,	PUNCT
ftr-408	290	5	such	such	ADJ
ftr-408	290	6	as	as	ADP
ftr-408	290	7	“	"	PUNCT
ftr-408	290	8	significant	significant	ADJ
ftr-408	290	9	transactions	transaction	NOUN
ftr-408	290	10	involving	involve	VERB
ftr-408	290	11	a	a	DET
ftr-408	290	12	tax	tax	NOUN
ftr-408	290	13	haven	haven	NOUN
ftr-408	290	14	entity	entity	NOUN
ftr-408	290	15	,	,	PUNCT
ftr-408	290	16	”	"	PUNCT
ftr-408	290	17	or	or	CCONJ
ftr-408	290	18	even	even	ADV
ftr-408	290	19	the	the	DET
ftr-408	290	20	absence	absence	NOUN
ftr-408	290	21	of	of	ADP
ftr-408	290	22	an	an	DET
ftr-408	290	23	item	item	NOUN
ftr-408	290	24	,	,	PUNCT
ftr-408	290	25	can	can	AUX
ftr-408	290	26	also	also	ADV
ftr-408	290	27	be	be	AUX
ftr-408	290	28	factored	factor	VERB
ftr-408	290	29	into	into	ADP
ftr-408	290	30	a	a	DET
ftr-408	290	31	materiality	materiality	NOUN
ftr-408	290	32	analysis	analysis	NOUN
ftr-408	290	33	,	,	PUNCT
ftr-408	290	34	even	even	ADV
ftr-408	290	35	if	if	SCONJ
ftr-408	290	36	quantitative	quantitative	ADJ
ftr-408	290	37	numbers	number	NOUN
ftr-408	290	38	can	can	AUX
ftr-408	290	39	not	not	PART
ftr-408	290	40	be	be	AUX
ftr-408	290	41	attached	attach	VERB
ftr-408	290	42	to	to	ADP
ftr-408	290	43	them.53	them.53	PROPN
ftr-408	290	44	2	2	NUM
ftr-408	290	45	.	.	PUNCT
ftr-408	290	46	materiality	materiality	NOUN
ftr-408	290	47	thresholds	threshold	NOUN
ftr-408	290	48	–	–	PUNCT
ftr-408	290	49	after	after	SCONJ
ftr-408	290	50	the	the	DET
ftr-408	290	51	risk	risk	NOUN
ftr-408	290	52	analysis	analysis	NOUN
ftr-408	290	53	has	have	AUX
ftr-408	290	54	been	be	AUX
ftr-408	290	55	performed	perform	VERB
ftr-408	290	56	and	and	CCONJ
ftr-408	290	57	the	the	DET
ftr-408	290	58	issues	issue	NOUN
ftr-408	290	59	have	have	AUX
ftr-408	290	60	been	be	AUX
ftr-408	290	61	selected	select	VERB
ftr-408	290	62	,	,	PUNCT
ftr-408	290	63	the	the	DET
ftr-408	290	64	auditor	auditor	NOUN
ftr-408	290	65	must	must	AUX
ftr-408	290	66	establish	establish	VERB
ftr-408	290	67	the	the	DET
ftr-408	290	68	materiality	materiality	NOUN
ftr-408	290	69	thresholds	threshold	NOUN
ftr-408	290	70	that	that	PRON
ftr-408	290	71	will	will	AUX
ftr-408	290	72	determine	determine	VERB
ftr-408	290	73	whether	whether	SCONJ
ftr-408	290	74	the	the	DET
ftr-408	290	75	irs	irs	PROPN
ftr-408	290	76	or	or	CCONJ
ftr-408	290	77	the	the	DET
ftr-408	290	78	taxpayer	taxpayer	NOUN
ftr-408	290	79	will	will	AUX
ftr-408	290	80	be54	be54	PROPN
ftr-408	290	81	permitted	permit	VERB
ftr-408	290	82	to	to	PART
ftr-408	290	83	add	add	VERB
ftr-408	290	84	any	any	DET
ftr-408	290	85	other	other	ADJ
ftr-408	290	86	item	item	NOUN
ftr-408	290	87	discovered	discover	VERB
ftr-408	290	88	during	during	ADP
ftr-408	290	89	the	the	DET
ftr-408	290	90	audit	audit	NOUN
ftr-408	290	91	to	to	ADP
ftr-408	290	92	the	the	DET
ftr-408	290	93	agreed	agree	VERB
ftr-408	290	94	audit	audit	NOUN
ftr-408	290	95	50	50	NUM
ftr-408	290	96	.	.	PUNCT
ftr-408	291	1	i.r.m	i.r.m	PROPN
ftr-408	291	2	.	.	PUNCT
ftr-408	292	1	4.51.3.3.5(1	4.51.3.3.5(1	NUM
ftr-408	292	2	)	)	PUNCT
ftr-408	292	3	(	(	PUNCT
ftr-408	292	4	2004	2004	NUM
ftr-408	292	5	)	)	PUNCT
ftr-408	292	6	.	.	PUNCT
ftr-408	293	1	note	note	VERB
ftr-408	293	2	that	that	SCONJ
ftr-408	293	3	“	"	PUNCT
ftr-408	293	4	[	[	X
ftr-408	293	5	c]ertain	c]ertain	NOUN
ftr-408	293	6	transactions	transaction	NOUN
ftr-408	293	7	or	or	CCONJ
ftr-408	293	8	events	event	NOUN
ftr-408	293	9	may	may	AUX
ftr-408	293	10	be	be	AUX
ftr-408	293	11	of	of	ADP
ftr-408	293	12	such	such	DET
ftr-408	293	13	a	a	DET
ftr-408	293	14	nature	nature	NOUN
ftr-408	293	15	that	that	PRON
ftr-408	293	16	it	it	PRON
ftr-408	293	17	is	be	AUX
ftr-408	293	18	difficult	difficult	ADJ
ftr-408	293	19	to	to	PART
ftr-408	293	20	associate	associate	VERB
ftr-408	293	21	a	a	DET
ftr-408	293	22	dollar	dollar	NOUN
ftr-408	293	23	amount	amount	NOUN
ftr-408	293	24	for	for	ADP
ftr-408	293	25	materiality	materiality	NOUN
ftr-408	293	26	without	without	ADP
ftr-408	293	27	significant	significant	ADJ
ftr-408	293	28	audit	audit	NOUN
ftr-408	293	29	work	work	NOUN
ftr-408	293	30	.	.	PUNCT
ftr-408	294	1	the	the	DET
ftr-408	294	2	fact	fact	NOUN
ftr-408	294	3	that	that	SCONJ
ftr-408	294	4	there	there	PRON
ftr-408	294	5	is	be	VERB
ftr-408	294	6	no	no	DET
ftr-408	294	7	specific	specific	ADJ
ftr-408	294	8	dollar	dollar	NOUN
ftr-408	294	9	amount	amount	NOUN
ftr-408	294	10	associated	associate	VERB
ftr-408	294	11	with	with	ADP
ftr-408	294	12	an	an	DET
ftr-408	294	13	issue	issue	NOUN
ftr-408	294	14	should	should	AUX
ftr-408	294	15	not	not	PART
ftr-408	294	16	exclude	exclude	VERB
ftr-408	294	17	it	it	PRON
ftr-408	294	18	from	from	ADP
ftr-408	294	19	consideration	consideration	NOUN
ftr-408	294	20	under	under	ADP
ftr-408	294	21	life	life	NOUN
ftr-408	294	22	.	.	PUNCT
ftr-408	294	23	”	"	PUNCT
ftr-408	295	1	i.r.m	i.r.m	PROPN
ftr-408	295	2	.	.	PUNCT
ftr-408	296	1	4.51.3.3.5(7	4.51.3.3.5(7	NUM
ftr-408	296	2	)	)	PUNCT
ftr-408	296	3	(	(	PUNCT
ftr-408	296	4	2004	2004	NUM
ftr-408	296	5	)	)	PUNCT
ftr-408	296	6	.	.	PUNCT
ftr-408	297	1	also	also	ADV
ftr-408	297	2	note	note	VERB
ftr-408	297	3	that	that	SCONJ
ftr-408	297	4	high	high	ADJ
ftr-408	297	5	dollar	dollar	NOUN
ftr-408	297	6	amount	amount	NOUN
ftr-408	297	7	might	might	AUX
ftr-408	297	8	not	not	PART
ftr-408	297	9	always	always	ADV
ftr-408	297	10	be	be	AUX
ftr-408	297	11	indicative	indicative	ADJ
ftr-408	297	12	of	of	ADP
ftr-408	297	13	an	an	DET
ftr-408	297	14	item	item	NOUN
ftr-408	297	15	that	that	PRON
ftr-408	297	16	would	would	AUX
ftr-408	297	17	have	have	VERB
ftr-408	297	18	a	a	DET
ftr-408	297	19	material	material	ADJ
ftr-408	297	20	effect	effect	NOUN
ftr-408	297	21	on	on	ADP
ftr-408	297	22	tax	tax	NOUN
ftr-408	297	23	liability	liability	NOUN
ftr-408	297	24	.	.	PUNCT
ftr-408	298	1	for	for	ADP
ftr-408	298	2	example	example	NOUN
ftr-408	298	3	,	,	PUNCT
ftr-408	298	4	if	if	SCONJ
ftr-408	298	5	an	an	DET
ftr-408	298	6	item	item	NOUN
ftr-408	298	7	had	have	VERB
ftr-408	298	8	a	a	DET
ftr-408	298	9	very	very	ADV
ftr-408	298	10	high	high	ADJ
ftr-408	298	11	dollar	dollar	NOUN
ftr-408	298	12	amount	amount	NOUN
ftr-408	298	13	but	but	CCONJ
ftr-408	298	14	a	a	DET
ftr-408	298	15	very	very	ADV
ftr-408	298	16	low	low	ADJ
ftr-408	298	17	profit	profit	NOUN
ftr-408	298	18	margin	margin	NOUN
ftr-408	298	19	,	,	PUNCT
ftr-408	298	20	it	it	PRON
ftr-408	298	21	might	might	AUX
ftr-408	298	22	not	not	PART
ftr-408	298	23	involve	involve	VERB
ftr-408	298	24	a	a	DET
ftr-408	298	25	significant	significant	ADJ
ftr-408	298	26	amount	amount	NOUN
ftr-408	298	27	of	of	ADP
ftr-408	298	28	taxable	taxable	ADJ
ftr-408	298	29	income	income	NOUN
ftr-408	298	30	.	.	PUNCT
ftr-408	299	1	51	51	NUM
ftr-408	299	2	.	.	PUNCT
ftr-408	299	3	i.r.m	i.r.m	PROPN
ftr-408	299	4	.	.	PUNCT
ftr-408	300	1	4.51.3.3.5(2	4.51.3.3.5(2	NUM
ftr-408	300	2	)	)	PUNCT
ftr-408	300	3	(	(	PUNCT
ftr-408	300	4	2004	2004	NUM
ftr-408	300	5	)	)	PUNCT
ftr-408	300	6	.	.	PUNCT
ftr-408	301	1	52	52	NUM
ftr-408	301	2	.	.	PUNCT
ftr-408	302	1	i.r.m	i.r.m	PROPN
ftr-408	302	2	.	.	PUNCT
ftr-408	303	1	4.51.3.3.5(3	4.51.3.3.5(3	NUM
ftr-408	303	2	)	)	PUNCT
ftr-408	303	3	(	(	PUNCT
ftr-408	303	4	2004	2004	NUM
ftr-408	303	5	)	)	PUNCT
ftr-408	303	6	.	.	PUNCT
ftr-408	304	1	changes	change	NOUN
ftr-408	304	2	in	in	ADP
ftr-408	304	3	accounting	accounting	NOUN
ftr-408	304	4	should	should	AUX
ftr-408	304	5	be	be	AUX
ftr-408	304	6	considered	consider	VERB
ftr-408	304	7	in	in	ADP
ftr-408	304	8	regards	regard	NOUN
ftr-408	304	9	to	to	ADP
ftr-408	304	10	certain	certain	ADJ
ftr-408	304	11	timing	timing	NOUN
ftr-408	304	12	issues	issue	NOUN
ftr-408	304	13	.	.	PUNCT
ftr-408	305	1	i.r.m	i.r.m	PROPN
ftr-408	305	2	.	.	PUNCT
ftr-408	306	1	4.51.3.3.5(4	4.51.3.3.5(4	NUM
ftr-408	306	2	)	)	PUNCT
ftr-408	306	3	(	(	PUNCT
ftr-408	306	4	2004	2004	NUM
ftr-408	306	5	)	)	PUNCT
ftr-408	306	6	.	.	PUNCT
ftr-408	307	1	in	in	ADP
ftr-408	307	2	addition	addition	NOUN
ftr-408	307	3	,	,	PUNCT
ftr-408	307	4	even	even	ADV
ftr-408	307	5	an	an	DET
ftr-408	307	6	issue	issue	NOUN
ftr-408	307	7	that	that	PRON
ftr-408	307	8	might	might	AUX
ftr-408	307	9	not	not	PART
ftr-408	307	10	be	be	AUX
ftr-408	307	11	material	material	ADJ
ftr-408	307	12	from	from	ADP
ftr-408	307	13	a	a	DET
ftr-408	307	14	timing	timing	NOUN
ftr-408	307	15	perspective	perspective	NOUN
ftr-408	307	16	could	could	AUX
ftr-408	307	17	be	be	AUX
ftr-408	307	18	material	material	ADJ
ftr-408	307	19	if	if	SCONJ
ftr-408	307	20	it	it	PRON
ftr-408	307	21	involves	involve	VERB
ftr-408	307	22	a	a	DET
ftr-408	307	23	large	large	ADJ
ftr-408	307	24	enough	enough	ADJ
ftr-408	307	25	amount	amount	NOUN
ftr-408	307	26	.	.	PUNCT
ftr-408	308	1	i.r.m	i.r.m	PROPN
ftr-408	308	2	.	.	PUNCT
ftr-408	309	1	4.51.3.3.5(5	4.51.3.3.5(5	NUM
ftr-408	309	2	)	)	PUNCT
ftr-408	309	3	(	(	PUNCT
ftr-408	309	4	2004	2004	NUM
ftr-408	309	5	)	)	PUNCT
ftr-408	309	6	.	.	PUNCT
ftr-408	310	1	53	53	NUM
ftr-408	310	2	.	.	PUNCT
ftr-408	310	3	i.r.m	i.r.m	PROPN
ftr-408	310	4	.	.	PUNCT
ftr-408	311	1	4.51.3.3.5(7	4.51.3.3.5(7	NUM
ftr-408	311	2	)	)	PUNCT
ftr-408	311	3	&	&	CCONJ
ftr-408	311	4	(	(	PUNCT
ftr-408	311	5	9	9	NUM
ftr-408	311	6	)	)	PUNCT
ftr-408	311	7	(	(	PUNCT
ftr-408	311	8	2004	2004	NUM
ftr-408	311	9	)	)	PUNCT
ftr-408	311	10	.	.	PUNCT
ftr-408	312	1	examples	example	NOUN
ftr-408	312	2	of	of	ADP
ftr-408	312	3	other	other	ADJ
ftr-408	312	4	qualitative	qualitative	ADJ
ftr-408	312	5	factors	factor	NOUN
ftr-408	312	6	include	include	VERB
ftr-408	312	7	:	:	PUNCT
ftr-408	312	8	a.	a.	NOUN
ftr-408	312	9	a	a	DET
ftr-408	312	10	taxpayer	taxpayer	NOUN
ftr-408	312	11	who	who	PRON
ftr-408	312	12	has	have	AUX
ftr-408	312	13	experienced	experience	VERB
ftr-408	312	14	a	a	DET
ftr-408	312	15	number	number	NOUN
ftr-408	312	16	of	of	ADP
ftr-408	312	17	mergers	merger	NOUN
ftr-408	312	18	and	and	CCONJ
ftr-408	312	19	acquisitions	acquisition	NOUN
ftr-408	312	20	during	during	ADP
ftr-408	312	21	the	the	DET
ftr-408	312	22	cycle	cycle	NOUN
ftr-408	312	23	;	;	PUNCT
ftr-408	312	24	b.	b.	PROPN
ftr-408	312	25	non	non	ADJ
ftr-408	312	26	-	-	ADJ
ftr-408	312	27	deductible	deductible	ADJ
ftr-408	312	28	personal	personal	ADJ
ftr-408	312	29	expenses	expense	NOUN
ftr-408	312	30	or	or	CCONJ
ftr-408	312	31	shareholder	shareholder	NOUN
ftr-408	312	32	distributions	distribution	NOUN
ftr-408	312	33	;	;	PUNCT
ftr-408	313	1	[	[	X
ftr-408	313	2	and	and	CCONJ
ftr-408	313	3	]	]	PUNCT
ftr-408	313	4	c.	c.	PROPN
ftr-408	313	5	employment	employment	PROPN
ftr-408	313	6	tax	tax	NOUN
ftr-408	313	7	compliance	compliance	NOUN
ftr-408	313	8	i.r.m	i.r.m	NOUN
ftr-408	313	9	.	.	PUNCT
ftr-408	314	1	4.51.3.3.5(7	4.51.3.3.5(7	NUM
ftr-408	314	2	)	)	PUNCT
ftr-408	314	3	(	(	PUNCT
ftr-408	314	4	2004	2004	NUM
ftr-408	314	5	)	)	PUNCT
ftr-408	314	6	.	.	PUNCT
ftr-408	315	1	54	54	NUM
ftr-408	315	2	.	.	PUNCT
ftr-408	316	1	the	the	DET
ftr-408	316	2	plural	plural	ADJ
ftr-408	316	3	“	"	PUNCT
ftr-408	316	4	thresholds	thresholds	PROPN
ftr-408	316	5	”	"	PUNCT
ftr-408	316	6	is	be	AUX
ftr-408	316	7	used	use	VERB
ftr-408	316	8	because	because	SCONJ
ftr-408	316	9	one	one	NUM
ftr-408	316	10	materiality	materiality	NOUN
ftr-408	316	11	threshold	threshold	NOUN
ftr-408	316	12	does	do	AUX
ftr-408	316	13	not	not	PART
ftr-408	316	14	necessarily	necessarily	ADV
ftr-408	316	15	apply	apply	VERB
ftr-408	316	16	to	to	ADP
ftr-408	316	17	all	all	DET
ftr-408	316	18	items	item	NOUN
ftr-408	316	19	.	.	PUNCT
ftr-408	317	1	for	for	ADP
ftr-408	317	2	example	example	NOUN
ftr-408	317	3	,	,	PUNCT
ftr-408	317	4	in	in	ADP
ftr-408	317	5	the	the	DET
ftr-408	317	6	irs	irs	PROPN
ftr-408	317	7	’s	’s	PART
ftr-408	317	8	instructions	instruction	NOUN
ftr-408	317	9	for	for	ADP
ftr-408	317	10	completing	complete	VERB
ftr-408	317	11	the	the	DET
ftr-408	317	12	mou	mou	PROPN
ftr-408	317	13	,	,	PUNCT
ftr-408	317	14	the	the	DET
ftr-408	317	15	irs	irs	PROPN
ftr-408	317	16	states	state	VERB
ftr-408	317	17	that	that	SCONJ
ftr-408	317	18	a	a	DET
ftr-408	317	19	different	different	ADJ
ftr-408	317	20	threshold	threshold	NOUN
ftr-408	317	21	could	could	AUX
ftr-408	317	22	be	be	AUX
ftr-408	317	23	established	establish	VERB
ftr-408	317	24	for	for	ADP
ftr-408	317	25	each	each	DET
ftr-408	317	26	item	item	NOUN
ftr-408	317	27	.	.	PUNCT
ftr-408	318	1	see	see	VERB
ftr-408	318	2	instructions	instruction	NOUN
ftr-408	318	3	for	for	ADP
ftr-408	318	4	completing	complete	VERB
ftr-408	318	5	the	the	DET
ftr-408	318	6	m	m	NOUN
ftr-408	318	7	ou	ou	NOUN
ftr-408	318	8	,	,	PUNCT
ftr-408	318	9	revised	revise	VERB
ftr-408	318	10	aug	aug	PROPN
ftr-408	318	11	.	.	PROPN
ftr-408	318	12	1	1	NUM
ftr-408	318	13	,	,	PUNCT
ftr-408	318	14	2003	2003	NUM
ftr-408	318	15	,	,	PUNCT
ftr-408	318	16	at	at	ADP
ftr-408	318	17	http://www.irs.gov/pub/irs-utl/mou_8_1_03.pdf	http://www.irs.gov/pub/irs-utl/mou_8_1_03.pdf	PROPN
ftr-408	318	18	.	.	PUNCT
ftr-408	319	1	2006	2006	NUM
ftr-408	319	2	]	]	PUNCT
ftr-408	319	3	agency	agency	NOUN
ftr-408	319	4	activism	activism	NOUN
ftr-408	319	5	as	as	ADP
ftr-408	319	6	a	a	DET
ftr-408	319	7	new	new	ADJ
ftr-408	319	8	way	way	NOUN
ftr-408	319	9	of	of	ADP
ftr-408	319	10	life	life	NOUN
ftr-408	319	11	471	471	NUM
ftr-408	319	12	scope	scope	NOUN
ftr-408	319	13	.	.	PUNCT
ftr-408	320	1	the	the	DET
ftr-408	320	2	lmsb	lmsb	PROPN
ftr-408	320	3	implemented	implement	VERB
ftr-408	320	4	the	the	DET
ftr-408	320	5	concept	concept	NOUN
ftr-408	320	6	of	of	ADP
ftr-408	320	7	materiality	materiality	NOUN
ftr-408	320	8	thresholds	threshold	VERB
ftr-408	320	9	to55	to55	PROPN
ftr-408	320	10	combat	combat	NOUN
ftr-408	320	11	“	"	PUNCT
ftr-408	320	12	scope	scope	NOUN
ftr-408	320	13	creep	creep	NOUN
ftr-408	320	14	,	,	PUNCT
ftr-408	320	15	”	"	PUNCT
ftr-408	320	16	which	which	PRON
ftr-408	320	17	many	many	ADJ
ftr-408	320	18	lmsb	lmsb	NOUN
ftr-408	320	19	field	field	NOUN
ftr-408	320	20	teams	team	NOUN
ftr-408	320	21	said	say	VERB
ftr-408	320	22	often	often	ADV
ftr-408	320	23	contributed	contribute	VERB
ftr-408	320	24	to	to	ADP
ftr-408	320	25	prolonged	prolonged	ADJ
ftr-408	320	26	audits	audits	NOUN
ftr-408	320	27	.	.	PUNCT
ftr-408	321	1	the	the	DET
ftr-408	321	2	auditor	auditor	NOUN
ftr-408	321	3	must	must	AUX
ftr-408	321	4	state	state	VERB
ftr-408	321	5	these	these	DET
ftr-408	321	6	thresholds	threshold	NOUN
ftr-408	321	7	as	as	ADP
ftr-408	321	8	a	a	DET
ftr-408	321	9	specific	specific	ADJ
ftr-408	321	10	dollar56	dollar56	NOUN
ftr-408	321	11	amount	amount	NOUN
ftr-408	321	12	,	,	PUNCT
ftr-408	321	13	which	which	PRON
ftr-408	321	14	“	"	PUNCT
ftr-408	321	15	may	may	AUX
ftr-408	321	16	be	be	AUX
ftr-408	321	17	based	base	VERB
ftr-408	321	18	on	on	ADP
ftr-408	321	19	the	the	DET
ftr-408	321	20	lowest	low	ADJ
ftr-408	321	21	dollar	dollar	NOUN
ftr-408	321	22	value	value	NOUN
ftr-408	321	23	for	for	ADP
ftr-408	321	24	each	each	DET
ftr-408	321	25	type	type	NOUN
ftr-408	321	26	of	of	ADP
ftr-408	321	27	issue	issue	NOUN
ftr-408	321	28	included	include	VERB
ftr-408	321	29	in	in	ADP
ftr-408	321	30	the	the	DET
ftr-408	321	31	life	life	NOUN
ftr-408	321	32	plan	plan	NOUN
ftr-408	321	33	or	or	CCONJ
ftr-408	321	34	another	another	DET
ftr-408	321	35	amount	amount	NOUN
ftr-408	321	36	based	base	VERB
ftr-408	321	37	on	on	ADP
ftr-408	321	38	the	the	DET
ftr-408	321	39	examiner	examiner	NOUN
ftr-408	321	40	’s	’s	PART
ftr-408	321	41	professional	professional	ADJ
ftr-408	321	42	judgment	judgment	NOUN
ftr-408	321	43	.	.	PUNCT
ftr-408	321	44	”	"	PUNCT
ftr-408	322	1	these	these	DET
ftr-408	322	2	thresholds	threshold	NOUN
ftr-408	322	3	can	can	AUX
ftr-408	322	4	apply	apply	VERB
ftr-408	322	5	to	to	ADP
ftr-408	322	6	issues	issue	NOUN
ftr-408	322	7	as	as	ADV
ftr-408	322	8	well	well	ADV
ftr-408	322	9	as	as	ADP
ftr-408	322	10	to57	to57	PROPN
ftr-408	322	11	“	"	PUNCT
ftr-408	322	12	any	any	DET
ftr-408	322	13	tax	tax	NOUN
ftr-408	322	14	return	return	NOUN
ftr-408	322	15	line	line	NOUN
ftr-408	322	16	item	item	NOUN
ftr-408	322	17	,	,	PUNCT
ftr-408	322	18	tax	tax	NOUN
ftr-408	322	19	attribute	attribute	NOUN
ftr-408	322	20	,	,	PUNCT
ftr-408	322	21	or	or	CCONJ
ftr-408	322	22	a	a	DET
ftr-408	322	23	combination	combination	NOUN
ftr-408	322	24	of	of	ADP
ftr-408	322	25	any	any	PRON
ftr-408	322	26	of	of	ADP
ftr-408	322	27	the	the	DET
ftr-408	322	28	above	above	NOUN
ftr-408	322	29	.	.	PUNCT
ftr-408	323	1	”58	”58	PROPN
ftr-408	323	2	the	the	DET
ftr-408	323	3	scope	scope	NOUN
ftr-408	323	4	can	can	AUX
ftr-408	323	5	be	be	AUX
ftr-408	323	6	expanded	expand	VERB
ftr-408	323	7	to	to	PART
ftr-408	323	8	include	include	VERB
ftr-408	323	9	certain	certain	ADJ
ftr-408	323	10	high	high	ADJ
ftr-408	323	11	priority	priority	NOUN
ftr-408	323	12	issues	issue	NOUN
ftr-408	323	13	,	,	PUNCT
ftr-408	323	14	however	however	ADV
ftr-408	323	15	,	,	PUNCT
ftr-408	323	16	regardless	regardless	ADV
ftr-408	323	17	of	of	ADP
ftr-408	323	18	whether	whether	SCONJ
ftr-408	323	19	or	or	CCONJ
ftr-408	323	20	not	not	PART
ftr-408	323	21	they	they	PRON
ftr-408	323	22	fall	fall	VERB
ftr-408	323	23	within	within	ADP
ftr-408	323	24	the	the	DET
ftr-408	323	25	materiality	materiality	NOUN
ftr-408	323	26	thresholds	threshold	NOUN
ftr-408	323	27	.	.	PUNCT
ftr-408	324	1	these59	these59	VERB
ftr-408	324	2	high	high	ADJ
ftr-408	324	3	priority	priority	NOUN
ftr-408	324	4	issues	issue	NOUN
ftr-408	324	5	are	be	AUX
ftr-408	324	6	:	:	PUNCT
ftr-408	324	7	“	"	PUNCT
ftr-408	324	8	tax	tax	NOUN
ftr-408	324	9	shelters	shelter	NOUN
ftr-408	324	10	,	,	PUNCT
ftr-408	324	11	coordinated	coordinated	ADJ
ftr-408	324	12	issues	issue	NOUN
ftr-408	324	13	,	,	PUNCT
ftr-408	324	14	fraudulent	fraudulent	ADJ
ftr-408	324	15	items	item	NOUN
ftr-408	324	16	,	,	PUNCT
ftr-408	324	17	items	item	NOUN
ftr-408	324	18	contrary	contrary	ADJ
ftr-408	324	19	to	to	ADP
ftr-408	324	20	public	public	ADJ
ftr-408	324	21	policy	policy	NOUN
ftr-408	324	22	,	,	PUNCT
ftr-408	324	23	worker	worker	NOUN
ftr-408	324	24	classification	classification	NOUN
ftr-408	324	25	issues	issue	NOUN
ftr-408	324	26	,	,	PUNCT
ftr-408	324	27	executive	executive	NOUN
ftr-408	324	28	compensation	compensation	NOUN
ftr-408	324	29	,	,	PUNCT
ftr-408	324	30	and	and	CCONJ
ftr-408	324	31	lmsb	lmsb	PROPN
ftr-408	324	32	field	field	NOUN
ftr-408	324	33	directive	directive	NOUN
ftr-408	324	34	issues	issue	NOUN
ftr-408	324	35	.	.	PUNCT
ftr-408	324	36	”	"	PUNCT
ftr-408	325	1	these	these	DET
ftr-408	325	2	thresholds	threshold	NOUN
ftr-408	325	3	do	do	AUX
ftr-408	325	4	not	not	PART
ftr-408	325	5	have	have	VERB
ftr-408	325	6	to	to	PART
ftr-408	325	7	be	be	AUX
ftr-408	325	8	the60	the60	VERB
ftr-408	325	9	same	same	ADJ
ftr-408	325	10	for	for	ADP
ftr-408	325	11	the	the	DET
ftr-408	325	12	entire	entire	ADJ
ftr-408	325	13	audit	audit	NOUN
ftr-408	325	14	period	period	NOUN
ftr-408	325	15	,	,	PUNCT
ftr-408	325	16	and	and	CCONJ
ftr-408	325	17	it	it	PRON
ftr-408	325	18	is	be	AUX
ftr-408	325	19	conceivable	conceivable	ADJ
ftr-408	325	20	that	that	SCONJ
ftr-408	325	21	the	the	DET
ftr-408	325	22	auditor	auditor	NOUN
ftr-408	325	23	might	might	AUX
ftr-408	325	24	have	have	VERB
ftr-408	325	25	to	to	PART
ftr-408	325	26	establish	establish	VERB
ftr-408	325	27	different	different	ADJ
ftr-408	325	28	materiality	materiality	NOUN
ftr-408	325	29	thresholds	threshold	NOUN
ftr-408	325	30	for	for	ADP
ftr-408	325	31	different	different	ADJ
ftr-408	325	32	taxable	taxable	ADJ
ftr-408	325	33	years	year	NOUN
ftr-408	325	34	.	.	PUNCT
ftr-408	326	1	61	61	NUM
ftr-408	326	2	if	if	SCONJ
ftr-408	326	3	the	the	DET
ftr-408	326	4	auditor	auditor	NOUN
ftr-408	326	5	does	do	AUX
ftr-408	326	6	plan	plan	VERB
ftr-408	326	7	on	on	ADP
ftr-408	326	8	expanding	expand	VERB
ftr-408	326	9	the	the	DET
ftr-408	326	10	audit	audit	NOUN
ftr-408	326	11	’s	’s	PART
ftr-408	326	12	scope	scope	NOUN
ftr-408	326	13	,	,	PUNCT
ftr-408	326	14	he	he	PRON
ftr-408	326	15	must	must	AUX
ftr-408	326	16	obtain	obtain	VERB
ftr-408	326	17	managerial	managerial	ADJ
ftr-408	326	18	approval	approval	NOUN
ftr-408	326	19	.	.	PUNCT
ftr-408	327	1	this	this	DET
ftr-408	327	2	approval	approval	NOUN
ftr-408	327	3	is	be	AUX
ftr-408	327	4	required	require	VERB
ftr-408	327	5	regardless	regardless	ADV
ftr-408	327	6	of	of	ADP
ftr-408	327	7	whether	whether	SCONJ
ftr-408	327	8	the62	the62	NOUN
ftr-408	327	9	expansion	expansion	NOUN
ftr-408	327	10	satisfies	satisfy	VERB
ftr-408	327	11	the	the	DET
ftr-408	327	12	materiality	materiality	NOUN
ftr-408	327	13	thresholds	threshold	NOUN
ftr-408	327	14	.	.	PUNCT
ftr-408	328	1	this	this	PRON
ftr-408	328	2	is	be	AUX
ftr-408	328	3	because	because	SCONJ
ftr-408	328	4	the	the	DET
ftr-408	328	5	lmsb	lmsb	PROPN
ftr-408	328	6	has63	has63	PROPN
ftr-408	328	7	decided	decide	VERB
ftr-408	328	8	that	that	SCONJ
ftr-408	328	9	for	for	ADP
ftr-408	328	10	scope	scope	NOUN
ftr-408	328	11	expansion	expansion	NOUN
ftr-408	328	12	there	there	PRON
ftr-408	328	13	should	should	AUX
ftr-408	328	14	be	be	AUX
ftr-408	328	15	virtually	virtually	ADV
ftr-408	328	16	no	no	DET
ftr-408	328	17	professional	professional	ADJ
ftr-408	328	18	discretion	discretion	NOUN
ftr-408	328	19	allowed	allow	VERB
ftr-408	328	20	to	to	ADP
ftr-408	328	21	the	the	DET
ftr-408	328	22	audit	audit	NOUN
ftr-408	328	23	team	team	NOUN
ftr-408	328	24	.	.	PUNCT
ftr-408	329	1	even	even	ADV
ftr-408	329	2	if	if	SCONJ
ftr-408	329	3	scope	scope	NOUN
ftr-408	329	4	expansion	expansion	NOUN
ftr-408	329	5	is	be	AUX
ftr-408	329	6	possible	possible	ADJ
ftr-408	329	7	,	,	PUNCT
ftr-408	329	8	a64	a64	ADJ
ftr-408	329	9	manager	manager	NOUN
ftr-408	329	10	may	may	AUX
ftr-408	329	11	decide	decide	VERB
ftr-408	329	12	not	not	PART
ftr-408	329	13	to	to	PART
ftr-408	329	14	expand	expand	VERB
ftr-408	329	15	the	the	DET
ftr-408	329	16	audit	audit	NOUN
ftr-408	329	17	’s	’s	PART
ftr-408	329	18	scope	scope	NOUN
ftr-408	329	19	if	if	SCONJ
ftr-408	329	20	other	other	ADJ
ftr-408	329	21	perceived	perceive	VERB
ftr-408	329	22	resource	resource	NOUN
ftr-408	329	23	considerations	consideration	NOUN
ftr-408	329	24	indicate	indicate	VERB
ftr-408	329	25	that	that	SCONJ
ftr-408	329	26	the	the	DET
ftr-408	329	27	scope	scope	NOUN
ftr-408	329	28	should	should	AUX
ftr-408	329	29	not	not	PART
ftr-408	329	30	be	be	AUX
ftr-408	329	31	expanded.65	expanded.65	NOUN
ftr-408	329	32	as	as	SCONJ
ftr-408	329	33	can	can	AUX
ftr-408	329	34	be	be	AUX
ftr-408	329	35	seen	see	VERB
ftr-408	329	36	,	,	PUNCT
ftr-408	329	37	life	life	NOUN
ftr-408	329	38	both	both	PRON
ftr-408	329	39	dramatically	dramatically	ADV
ftr-408	329	40	limits	limit	VERB
ftr-408	329	41	the	the	DET
ftr-408	329	42	number	number	NOUN
ftr-408	329	43	of	of	ADP
ftr-408	329	44	issues	issue	NOUN
ftr-408	329	45	that	that	PRON
ftr-408	329	46	will	will	AUX
ftr-408	329	47	be	be	AUX
ftr-408	329	48	audited	audit	VERB
ftr-408	329	49	and	and	CCONJ
ftr-408	329	50	,	,	PUNCT
ftr-408	329	51	in	in	ADP
ftr-408	329	52	effect	effect	NOUN
ftr-408	329	53	,	,	PUNCT
ftr-408	329	54	concedes	concede	VERB
ftr-408	329	55	many	many	ADJ
ftr-408	329	56	other	other	ADJ
ftr-408	329	57	issues	issue	NOUN
ftr-408	329	58	even	even	ADV
ftr-408	329	59	when	when	SCONJ
ftr-408	329	60	the	the	DET
ftr-408	329	61	auditor	auditor	NOUN
ftr-408	329	62	has	have	AUX
ftr-408	329	63	established	establish	VERB
ftr-408	329	64	that	that	SCONJ
ftr-408	329	65	they	they	PRON
ftr-408	329	66	warrant	warrant	VERB
ftr-408	329	67	examination	examination	NOUN
ftr-408	329	68	.	.	PUNCT
ftr-408	330	1	this	this	PRON
ftr-408	330	2	institutionalized	institutionalize	VERB
ftr-408	330	3	,	,	PUNCT
ftr-408	330	4	severe	severe	ADJ
ftr-408	330	5	55	55	NUM
ftr-408	330	6	.	.	PUNCT
ftr-408	331	1	note	note	NOUN
ftr-408	331	2	,	,	PUNCT
ftr-408	331	3	however	however	ADV
ftr-408	331	4	,	,	PUNCT
ftr-408	331	5	that	that	SCONJ
ftr-408	331	6	if	if	SCONJ
ftr-408	331	7	an	an	DET
ftr-408	331	8	item	item	NOUN
ftr-408	331	9	is	be	AUX
ftr-408	331	10	selected	select	VERB
ftr-408	331	11	for	for	ADP
ftr-408	331	12	audit	audit	NOUN
ftr-408	331	13	,	,	PUNCT
ftr-408	331	14	the	the	DET
ftr-408	331	15	materiality	materiality	NOUN
ftr-408	331	16	thresholds	threshold	NOUN
ftr-408	331	17	will	will	AUX
ftr-408	331	18	not	not	PART
ftr-408	331	19	affect	affect	VERB
ftr-408	331	20	the	the	DET
ftr-408	331	21	depth	depth	NOUN
ftr-408	331	22	to	to	PART
ftr-408	331	23	which	which	PRON
ftr-408	331	24	that	that	DET
ftr-408	331	25	item	item	NOUN
ftr-408	331	26	is	be	AUX
ftr-408	331	27	audited	audit	VERB
ftr-408	331	28	.	.	PUNCT
ftr-408	332	1	i.r.m	i.r.m	PROPN
ftr-408	332	2	.	.	PUNCT
ftr-408	332	3	4.51.3.4.5(7	4.51.3.4.5(7	NUM
ftr-408	332	4	)	)	PUNCT
ftr-408	332	5	(	(	PUNCT
ftr-408	332	6	2004	2004	NUM
ftr-408	332	7	)	)	PUNCT
ftr-408	332	8	.	.	PUNCT
ftr-408	333	1	56	56	NUM
ftr-408	333	2	.	.	PUNCT
ftr-408	333	3	life	life	NOUN
ftr-408	333	4	training	training	NOUN
ftr-408	333	5	manual	manual	NOUN
ftr-408	333	6	,	,	PUNCT
ftr-408	333	7	supra	supra	PROPN
ftr-408	333	8	note	note	PROPN
ftr-408	333	9	19	19	NUM
ftr-408	333	10	,	,	PUNCT
ftr-408	333	11	at	at	ADP
ftr-408	333	12	20	20	NUM
ftr-408	333	13	.	.	PUNCT
ftr-408	333	14	57	57	NUM
ftr-408	333	15	.	.	PUNCT
ftr-408	334	1	i.r.m	i.r.m	PROPN
ftr-408	334	2	.	.	PUNCT
ftr-408	335	1	4.51.3.4.5(2	4.51.3.4.5(2	NUM
ftr-408	335	2	)	)	PUNCT
ftr-408	335	3	(	(	PUNCT
ftr-408	335	4	2004	2004	NUM
ftr-408	335	5	)	)	PUNCT
ftr-408	335	6	.	.	PUNCT
ftr-408	336	1	58	58	NUM
ftr-408	336	2	.	.	PUNCT
ftr-408	337	1	i.r.m	i.r.m	PROPN
ftr-408	337	2	.	.	PUNCT
ftr-408	337	3	4.51.3.4.5(4	4.51.3.4.5(4	NUM
ftr-408	337	4	)	)	PUNCT
ftr-408	337	5	(	(	PUNCT
ftr-408	337	6	2004	2004	NUM
ftr-408	337	7	)	)	PUNCT
ftr-408	337	8	.	.	PUNCT
ftr-408	338	1	59	59	NUM
ftr-408	338	2	.	.	PUNCT
ftr-408	339	1	i.r.m	i.r.m	PROPN
ftr-408	339	2	.	.	PUNCT
ftr-408	339	3	4.51.3.4.5(8	4.51.3.4.5(8	NUM
ftr-408	339	4	)	)	PUNCT
ftr-408	339	5	(	(	PUNCT
ftr-408	339	6	2004	2004	NUM
ftr-408	339	7	)	)	PUNCT
ftr-408	339	8	.	.	PUNCT
ftr-408	340	1	60	60	NUM
ftr-408	340	2	.	.	PUNCT
ftr-408	341	1	i.r.m	i.r.m	PROPN
ftr-408	341	2	.	.	PUNCT
ftr-408	341	3	4.51.3.4.5(8	4.51.3.4.5(8	NUM
ftr-408	341	4	)	)	PUNCT
ftr-408	341	5	;	;	PUNCT
ftr-408	341	6	i.r.m	i.r.m	PROPN
ftr-408	341	7	.	.	PUNCT
ftr-408	341	8	4.51.3.4.5(11	4.51.3.4.5(11	NUM
ftr-408	341	9	)	)	PUNCT
ftr-408	341	10	(	(	PUNCT
ftr-408	341	11	2004	2004	NUM
ftr-408	341	12	)	)	PUNCT
ftr-408	341	13	.	.	PUNCT
ftr-408	342	1	note	note	VERB
ftr-408	342	2	also	also	ADV
ftr-408	342	3	that	that	SCONJ
ftr-408	342	4	certain	certain	ADJ
ftr-408	342	5	“	"	PUNCT
ftr-408	342	6	obvious	obvious	ADJ
ftr-408	342	7	computational	computational	ADJ
ftr-408	342	8	/	/	SYM
ftr-408	342	9	mathematical	mathematical	ADJ
ftr-408	342	10	or	or	CCONJ
ftr-408	342	11	accounting	accounting	NOUN
ftr-408	342	12	errors	error	NOUN
ftr-408	342	13	/	/	SYM
ftr-408	342	14	omissions	omission	NOUN
ftr-408	342	15	”	"	PUNCT
ftr-408	342	16	can	can	AUX
ftr-408	342	17	be	be	AUX
ftr-408	342	18	corrected	correct	VERB
ftr-408	342	19	without	without	ADP
ftr-408	342	20	regard	regard	NOUN
ftr-408	342	21	to	to	ADP
ftr-408	342	22	materiality	materiality	NOUN
ftr-408	342	23	thresholds	threshold	NOUN
ftr-408	342	24	.	.	PUNCT
ftr-408	343	1	i.r.m	i.r.m	PROPN
ftr-408	343	2	.	.	PUNCT
ftr-408	344	1	4.51.3.4.5(9	4.51.3.4.5(9	NUM
ftr-408	344	2	)	)	PUNCT
ftr-408	344	3	(	(	PUNCT
ftr-408	344	4	2004	2004	NUM
ftr-408	344	5	)	)	PUNCT
ftr-408	344	6	.	.	PUNCT
ftr-408	345	1	the	the	DET
ftr-408	345	2	lmsb	lmsb	PROPN
ftr-408	345	3	can	can	AUX
ftr-408	345	4	also	also	ADV
ftr-408	345	5	expand	expand	VERB
ftr-408	345	6	the	the	DET
ftr-408	345	7	scope	scope	NOUN
ftr-408	345	8	without	without	ADP
ftr-408	345	9	regards	regard	NOUN
ftr-408	345	10	to	to	ADP
ftr-408	345	11	the	the	DET
ftr-408	345	12	materiality	materiality	NOUN
ftr-408	345	13	thresholds	threshold	VERB
ftr-408	345	14	if	if	SCONJ
ftr-408	345	15	the	the	DET
ftr-408	345	16	taxpayer	taxpayer	NOUN
ftr-408	345	17	has	have	AUX
ftr-408	345	18	not	not	PART
ftr-408	345	19	followed	follow	VERB
ftr-408	345	20	a	a	DET
ftr-408	345	21	“	"	PUNCT
ftr-408	345	22	stated	state	VERB
ftr-408	345	23	accounting	accounting	NOUN
ftr-408	345	24	policy	policy	NOUN
ftr-408	345	25	or	or	CCONJ
ftr-408	345	26	practice	practice	NOUN
ftr-408	345	27	.	.	PUNCT
ftr-408	345	28	”	"	PUNCT
ftr-408	346	1	i.r.m	i.r.m	PROPN
ftr-408	346	2	.	.	PUNCT
ftr-408	346	3	4.51.3.4.5(10	4.51.3.4.5(10	NUM
ftr-408	346	4	)	)	PUNCT
ftr-408	346	5	(	(	PUNCT
ftr-408	346	6	2004	2004	NUM
ftr-408	346	7	)	)	PUNCT
ftr-408	346	8	.	.	PUNCT
ftr-408	347	1	61	61	NUM
ftr-408	347	2	.	.	PUNCT
ftr-408	348	1	first	first	ADJ
ftr-408	348	2	life	life	PROPN
ftr-408	348	3	faq	faq	NOUN
ftr-408	348	4	,	,	PUNCT
ftr-408	348	5	supra	supra	PROPN
ftr-408	348	6	note	note	PROPN
ftr-408	348	7	37	37	NUM
ftr-408	348	8	,	,	PUNCT
ftr-408	348	9	at	at	ADP
ftr-408	348	10	7	7	NUM
ftr-408	348	11	.	.	NOUN
ftr-408	348	12	62	62	NUM
ftr-408	348	13	.	.	PUNCT
ftr-408	349	1	i.r.m	i.r.m	PROPN
ftr-408	349	2	.	.	PUNCT
ftr-408	349	3	4.51.3.4.5(12	4.51.3.4.5(12	PROPN
ftr-408	349	4	)	)	PUNCT
ftr-408	349	5	(	(	PUNCT
ftr-408	349	6	2004	2004	NUM
ftr-408	349	7	)	)	PUNCT
ftr-408	349	8	.	.	PUNCT
ftr-408	350	1	63	63	NUM
ftr-408	350	2	.	.	PUNCT
ftr-408	350	3	life	life	NOUN
ftr-408	350	4	training	training	NOUN
ftr-408	350	5	manual	manual	NOUN
ftr-408	350	6	,	,	PUNCT
ftr-408	350	7	supra	supra	PROPN
ftr-408	350	8	note	note	PROPN
ftr-408	350	9	19	19	NUM
ftr-408	350	10	,	,	PUNCT
ftr-408	350	11	at	at	ADP
ftr-408	350	12	20	20	NUM
ftr-408	350	13	.	.	PUNCT
ftr-408	350	14	64	64	NUM
ftr-408	350	15	.	.	PUNCT
ftr-408	351	1	i	i	PRON
ftr-408	351	2	d.	d.	PROPN
ftr-408	351	3	65	65	NUM
ftr-408	351	4	.	.	PUNCT
ftr-408	352	1	i	i	PRON
ftr-408	352	2	d.	d.	PROPN
ftr-408	352	3	472	472	NUM
ftr-408	352	4	florida	florida	PROPN
ftr-408	352	5	tax	tax	PROPN
ftr-408	352	6	review	review	PROPN
ftr-408	352	7	vol.7:7	vol.7:7	DET
ftr-408	352	8	audit	audit	NOUN
ftr-408	352	9	constraint	constraint	NOUN
ftr-408	352	10	is	be	AUX
ftr-408	352	11	hardly	hardly	ADV
ftr-408	352	12	conducive	conducive	ADJ
ftr-408	352	13	either	either	ADV
ftr-408	352	14	to	to	ADP
ftr-408	352	15	assuring	assure	VERB
ftr-408	352	16	compliance	compliance	NOUN
ftr-408	352	17	by	by	ADP
ftr-408	352	18	the	the	DET
ftr-408	352	19	taxpayers	taxpayer	NOUN
ftr-408	352	20	under	under	ADP
ftr-408	352	21	audit	audit	NOUN
ftr-408	352	22	or	or	CCONJ
ftr-408	352	23	to	to	ADP
ftr-408	352	24	instilling	instill	VERB
ftr-408	352	25	in	in	ADP
ftr-408	352	26	those	those	PRON
ftr-408	352	27	not	not	PART
ftr-408	352	28	under	under	ADP
ftr-408	352	29	audit	audit	NOUN
ftr-408	352	30	the	the	DET
ftr-408	352	31	proper	proper	ADJ
ftr-408	352	32	respect	respect	NOUN
ftr-408	352	33	for	for	ADP
ftr-408	352	34	the	the	DET
ftr-408	352	35	system	system	NOUN
ftr-408	352	36	.	.	PUNCT
ftr-408	353	1	life	life	NOUN
ftr-408	353	2	is	be	AUX
ftr-408	353	3	not	not	PART
ftr-408	353	4	just	just	ADV
ftr-408	353	5	a	a	DET
ftr-408	353	6	new	new	ADJ
ftr-408	353	7	technical	technical	ADJ
ftr-408	353	8	way	way	NOUN
ftr-408	353	9	of	of	ADP
ftr-408	353	10	auditing	auditing	NOUN
ftr-408	353	11	;	;	PUNCT
ftr-408	353	12	it	it	PRON
ftr-408	353	13	represents	represent	VERB
ftr-408	353	14	a	a	DET
ftr-408	353	15	radically	radically	ADV
ftr-408	353	16	different	different	ADJ
ftr-408	353	17	approach	approach	NOUN
ftr-408	353	18	in	in	ADP
ftr-408	353	19	the	the	DET
ftr-408	353	20	philosophy	philosophy	NOUN
ftr-408	353	21	and	and	CCONJ
ftr-408	353	22	goals	goal	NOUN
ftr-408	353	23	of	of	ADP
ftr-408	353	24	auditing	auditing	NOUN
ftr-408	353	25	.	.	PUNCT
ftr-408	354	1	one	one	NUM
ftr-408	354	2	is	be	AUX
ftr-408	354	3	left	leave	VERB
ftr-408	354	4	to	to	PART
ftr-408	354	5	ask	ask	VERB
ftr-408	354	6	whether	whether	SCONJ
ftr-408	354	7	the	the	DET
ftr-408	354	8	irs	irs	PROPN
ftr-408	354	9	can	can	AUX
ftr-408	354	10	enact	enact	VERB
ftr-408	354	11	such	such	DET
ftr-408	354	12	an	an	DET
ftr-408	354	13	entirely	entirely	ADV
ftr-408	354	14	different	different	ADJ
ftr-408	354	15	approach	approach	NOUN
ftr-408	354	16	without	without	ADP
ftr-408	354	17	prior	prior	ADJ
ftr-408	354	18	congressional	congressional	ADJ
ftr-408	354	19	approval	approval	NOUN
ftr-408	354	20	and	and	CCONJ
ftr-408	354	21	oversight	oversight	NOUN
ftr-408	354	22	.	.	PUNCT
ftr-408	355	1	iv	iv	X
ftr-408	355	2	.	.	PROPN
ftr-408	355	3	is	be	AUX
ftr-408	355	4	life	life	NOUN
ftr-408	355	5	a	a	DET
ftr-408	355	6	legitimate	legitimate	ADJ
ftr-408	355	7	use	use	NOUN
ftr-408	355	8	of	of	ADP
ftr-408	355	9	the	the	DET
ftr-408	355	10	irs	irs	PROPN
ftr-408	355	11	’s	’s	PART
ftr-408	355	12	audit	audit	NOUN
ftr-408	355	13	authority	authority	NOUN
ftr-408	355	14	or	or	CCONJ
ftr-408	355	15	an	an	DET
ftr-408	355	16	illegitimate	illegitimate	ADJ
ftr-408	355	17	secret	secret	ADJ
ftr-408	355	18	law	law	NOUN
ftr-408	355	19	?	?	PUNCT
ftr-408	356	1	a.	a.	NOUN
ftr-408	356	2	life	life	NOUN
ftr-408	356	3	is	be	AUX
ftr-408	356	4	an	an	DET
ftr-408	356	5	inappropriate	inappropriate	ADJ
ftr-408	356	6	use	use	NOUN
ftr-408	356	7	of	of	ADP
ftr-408	356	8	the	the	DET
ftr-408	356	9	irs	irs	PROPN
ftr-408	356	10	’s	’s	PART
ftr-408	356	11	statutory	statutory	ADJ
ftr-408	356	12	audit	audit	NOUN
ftr-408	356	13	authority	authority	NOUN
ftr-408	356	14	.	.	PUNCT
ftr-408	357	1	in	in	ADP
ftr-408	357	2	analyzing	analyze	VERB
ftr-408	357	3	life	life	NOUN
ftr-408	357	4	’s	’s	PART
ftr-408	357	5	implications	implication	NOUN
ftr-408	357	6	,	,	PUNCT
ftr-408	357	7	the	the	DET
ftr-408	357	8	first	first	ADJ
ftr-408	357	9	issue	issue	NOUN
ftr-408	357	10	that	that	PRON
ftr-408	357	11	must	must	AUX
ftr-408	357	12	be	be	AUX
ftr-408	357	13	addressed	address	VERB
ftr-408	357	14	is	be	AUX
ftr-408	357	15	whether	whether	SCONJ
ftr-408	357	16	the	the	DET
ftr-408	357	17	irs	irs	PROPN
ftr-408	357	18	even	even	ADV
ftr-408	357	19	has	have	VERB
ftr-408	357	20	the	the	DET
ftr-408	357	21	authority	authority	NOUN
ftr-408	357	22	to	to	PART
ftr-408	357	23	conduct	conduct	VERB
ftr-408	357	24	a	a	DET
ftr-408	357	25	life	life	NOUN
ftr-408	357	26	audit	audit	NOUN
ftr-408	357	27	.	.	PUNCT
ftr-408	358	1	generally	generally	ADV
ftr-408	358	2	,	,	PUNCT
ftr-408	358	3	the	the	DET
ftr-408	358	4	irs	irs	PROPN
ftr-408	358	5	derives	derive	VERB
ftr-408	358	6	its	its	PRON
ftr-408	358	7	authority	authority	NOUN
ftr-408	358	8	to	to	PART
ftr-408	358	9	conduct	conduct	VERB
ftr-408	358	10	an	an	DET
ftr-408	358	11	audit	audit	NOUN
ftr-408	358	12	from	from	ADP
ftr-408	358	13	irc	irc	PROPN
ftr-408	358	14	section	section	NOUN
ftr-408	358	15	7602(a	7602(a	NOUN
ftr-408	358	16	)	)	PUNCT
ftr-408	358	17	.	.	PUNCT
ftr-408	359	1	this	this	DET
ftr-408	359	2	code	code	NOUN
ftr-408	359	3	section	section	NOUN
ftr-408	359	4	’s	’s	PART
ftr-408	359	5	language	language	NOUN
ftr-408	359	6	is	be	AUX
ftr-408	359	7	critical	critical	ADJ
ftr-408	359	8	in	in	ADP
ftr-408	359	9	determining	determine	VERB
ftr-408	359	10	exactly	exactly	ADV
ftr-408	359	11	what	what	PRON
ftr-408	359	12	the	the	DET
ftr-408	359	13	irs	irs	PROPN
ftr-408	359	14	is	be	AUX
ftr-408	359	15	authorized	authorize	VERB
ftr-408	359	16	to	to	PART
ftr-408	359	17	do	do	VERB
ftr-408	359	18	.	.	PUNCT
ftr-408	360	1	specifically	specifically	ADV
ftr-408	360	2	,	,	PUNCT
ftr-408	360	3	the	the	DET
ftr-408	360	4	code	code	NOUN
ftr-408	360	5	states	state	NOUN
ftr-408	360	6	,	,	PUNCT
ftr-408	360	7	in	in	ADP
ftr-408	360	8	relevant	relevant	ADJ
ftr-408	360	9	part	part	NOUN
ftr-408	360	10	:	:	PUNCT
ftr-408	360	11	a.	a.	NOUN
ftr-408	360	12	authority	authority	NOUN
ftr-408	360	13	to	to	PART
ftr-408	360	14	summon	summon	VERB
ftr-408	360	15	,	,	PUNCT
ftr-408	360	16	etc	etc	X
ftr-408	360	17	.	.	X
ftr-408	360	18	–	–	PUNCT
ftr-408	360	19	for	for	ADP
ftr-408	360	20	the	the	DET
ftr-408	360	21	purpose	purpose	NOUN
ftr-408	360	22	of	of	ADP
ftr-408	360	23	ascertaining	ascertain	VERB
ftr-408	360	24	the	the	DET
ftr-408	360	25	correctness	correctness	NOUN
ftr-408	360	26	of	of	ADP
ftr-408	360	27	any	any	DET
ftr-408	360	28	return	return	NOUN
ftr-408	360	29	,	,	PUNCT
ftr-408	360	30	.	.	PUNCT
ftr-408	360	31	.	.	PUNCT
ftr-408	360	32	.	.	PUNCT
ftr-408	361	1	determining	determine	VERB
ftr-408	361	2	the	the	DET
ftr-408	361	3	liability	liability	NOUN
ftr-408	361	4	of	of	ADP
ftr-408	361	5	any	any	DET
ftr-408	361	6	person	person	NOUN
ftr-408	361	7	for	for	ADP
ftr-408	361	8	any	any	DET
ftr-408	361	9	internal	internal	ADJ
ftr-408	361	10	revenue	revenue	NOUN
ftr-408	361	11	tax	tax	NOUN
ftr-408	361	12	.	.	PUNCT
ftr-408	361	13	.	.	PUNCT
ftr-408	362	1	.	.	PUNCT
ftr-408	363	1	or	or	CCONJ
ftr-408	363	2	collecting	collect	VERB
ftr-408	363	3	any	any	DET
ftr-408	363	4	such	such	ADJ
ftr-408	363	5	liability	liability	NOUN
ftr-408	363	6	,	,	PUNCT
ftr-408	363	7	the	the	DET
ftr-408	363	8	secretary	secretary	NOUN
ftr-408	363	9	is	be	AUX
ftr-408	363	10	authorized	authorize	VERB
ftr-408	363	11	–	–	PUNCT
ftr-408	363	12	(	(	PUNCT
ftr-408	363	13	1	1	X
ftr-408	363	14	)	)	PUNCT
ftr-408	363	15	to	to	PART
ftr-408	363	16	examine	examine	VERB
ftr-408	363	17	any	any	DET
ftr-408	363	18	books	book	NOUN
ftr-408	363	19	,	,	PUNCT
ftr-408	363	20	papers	paper	NOUN
ftr-408	363	21	,	,	PUNCT
ftr-408	363	22	records	record	NOUN
ftr-408	363	23	,	,	PUNCT
ftr-408	363	24	or	or	CCONJ
ftr-408	363	25	other	other	ADJ
ftr-408	363	26	data	datum	NOUN
ftr-408	363	27	which	which	PRON
ftr-408	363	28	may	may	AUX
ftr-408	363	29	be	be	AUX
ftr-408	363	30	relevant	relevant	ADJ
ftr-408	363	31	or	or	CCONJ
ftr-408	363	32	material	material	NOUN
ftr-408	363	33	to	to	ADP
ftr-408	363	34	such	such	ADJ
ftr-408	363	35	inquiry66	inquiry66	NOUN
ftr-408	363	36	the	the	DET
ftr-408	363	37	code	code	NOUN
ftr-408	363	38	on	on	ADP
ftr-408	363	39	its	its	PRON
ftr-408	363	40	face	face	NOUN
ftr-408	363	41	limits	limit	VERB
ftr-408	363	42	the	the	DET
ftr-408	363	43	irs	irs	PROPN
ftr-408	363	44	to	to	ADP
ftr-408	363	45	examining	examine	VERB
ftr-408	363	46	only	only	ADV
ftr-408	363	47	documents	document	NOUN
ftr-408	363	48	that	that	PRON
ftr-408	363	49	are	be	AUX
ftr-408	363	50	“	"	PUNCT
ftr-408	363	51	relevant	relevant	ADJ
ftr-408	363	52	and	and	CCONJ
ftr-408	363	53	material	material	NOUN
ftr-408	363	54	”	"	PUNCT
ftr-408	363	55	to	to	ADP
ftr-408	363	56	“	"	PUNCT
ftr-408	363	57	ascertaining	ascertain	VERB
ftr-408	363	58	the	the	DET
ftr-408	363	59	correctness	correctness	NOUN
ftr-408	363	60	of	of	ADP
ftr-408	363	61	any	any	DET
ftr-408	363	62	return	return	NOUN
ftr-408	363	63	.	.	PUNCT
ftr-408	363	64	”	"	PUNCT
ftr-408	364	1	congress	congress	PROPN
ftr-408	364	2	has	have	AUX
ftr-408	364	3	not	not	PART
ftr-408	364	4	required	require	VERB
ftr-408	364	5	the	the	DET
ftr-408	364	6	irs	irs	PROPN
ftr-408	364	7	to	to	PART
ftr-408	364	8	examine	examine	VERB
ftr-408	364	9	every	every	DET
ftr-408	364	10	taxpayer	taxpayer	NOUN
ftr-408	364	11	for	for	ADP
ftr-408	364	12	every	every	DET
ftr-408	364	13	item	item	NOUN
ftr-408	364	14	for	for	ADP
ftr-408	364	15	every	every	DET
ftr-408	364	16	year	year	NOUN
ftr-408	364	17	nor	nor	CCONJ
ftr-408	364	18	has	have	AUX
ftr-408	364	19	it	it	PRON
ftr-408	364	20	explicitly	explicitly	ADV
ftr-408	364	21	outlawed	outlaw	VERB
ftr-408	364	22	any	any	DET
ftr-408	364	23	examination	examination	NOUN
ftr-408	364	24	that	that	PRON
ftr-408	364	25	did	do	AUX
ftr-408	364	26	not	not	PART
ftr-408	364	27	result	result	VERB
ftr-408	364	28	in	in	ADP
ftr-408	364	29	“	"	PUNCT
ftr-408	364	30	ascertaining	ascertain	VERB
ftr-408	364	31	the	the	DET
ftr-408	364	32	correctness	correctness	NOUN
ftr-408	364	33	of	of	ADP
ftr-408	364	34	any	any	DET
ftr-408	364	35	return	return	NOUN
ftr-408	364	36	.	.	PUNCT
ftr-408	364	37	”	"	PUNCT
ftr-408	365	1	congress	congress	PROPN
ftr-408	365	2	emphasizes	emphasize	VERB
ftr-408	365	3	this	this	DET
ftr-408	365	4	point	point	NOUN
ftr-408	365	5	further	far	ADV
ftr-408	365	6	by	by	ADP
ftr-408	365	7	preventing	prevent	VERB
ftr-408	365	8	any	any	DET
ftr-408	365	9	“	"	PUNCT
ftr-408	365	10	unnecessary	unnecessary	ADJ
ftr-408	365	11	examinations	examination	NOUN
ftr-408	365	12	or	or	CCONJ
ftr-408	365	13	investigations	investigation	NOUN
ftr-408	365	14	”	"	PUNCT
ftr-408	365	15	as	as	ADV
ftr-408	365	16	well	well	ADV
ftr-408	365	17	as	as	ADP
ftr-408	365	18	providing	provide	VERB
ftr-408	365	19	a	a	DET
ftr-408	365	20	general	general	ADJ
ftr-408	365	21	limitation	limitation	NOUN
ftr-408	365	22	of	of	ADP
ftr-408	365	23	one	one	NUM
ftr-408	365	24	examination	examination	NOUN
ftr-408	365	25	per	per	ADP
ftr-408	365	26	taxable	taxable	ADJ
ftr-408	365	27	year	year	NOUN
ftr-408	365	28	.	.	PUNCT
ftr-408	366	1	67	67	NUM
ftr-408	366	2	life	life	NOUN
ftr-408	366	3	,	,	PUNCT
ftr-408	366	4	however	however	ADV
ftr-408	366	5	,	,	PUNCT
ftr-408	366	6	is	be	AUX
ftr-408	366	7	an	an	DET
ftr-408	366	8	illegitimate	illegitimate	ADJ
ftr-408	366	9	expansion	expansion	NOUN
ftr-408	366	10	of	of	ADP
ftr-408	366	11	the	the	DET
ftr-408	366	12	irs	irs	PROPN
ftr-408	366	13	’s	’s	PART
ftr-408	366	14	audit	audit	NOUN
ftr-408	366	15	authority	authority	NOUN
ftr-408	366	16	.	.	PUNCT
ftr-408	367	1	life	life	NOUN
ftr-408	367	2	,	,	PUNCT
ftr-408	367	3	by	by	ADP
ftr-408	367	4	definition	definition	NOUN
ftr-408	367	5	,	,	PUNCT
ftr-408	367	6	can	can	AUX
ftr-408	367	7	not	not	PART
ftr-408	367	8	lead	lead	VERB
ftr-408	367	9	to	to	ADP
ftr-408	367	10	“	"	PUNCT
ftr-408	367	11	ascertaining	ascertain	VERB
ftr-408	367	12	the	the	DET
ftr-408	367	13	correctness	correctness	NOUN
ftr-408	367	14	of	of	ADP
ftr-408	367	15	any	any	DET
ftr-408	367	16	return	return	NOUN
ftr-408	367	17	.	.	PUNCT
ftr-408	367	18	”	"	PUNCT
ftr-408	368	1	in	in	ADP
ftr-408	368	2	life	life	NOUN
ftr-408	368	3	,	,	PUNCT
ftr-408	368	4	the	the	DET
ftr-408	368	5	irs	irs	PROPN
ftr-408	368	6	is	be	AUX
ftr-408	368	7	not	not	PART
ftr-408	368	8	just	just	ADV
ftr-408	368	9	limiting	limit	VERB
ftr-408	368	10	the	the	DET
ftr-408	368	11	scope	scope	NOUN
ftr-408	368	12	of	of	ADP
ftr-408	368	13	its	its	PRON
ftr-408	368	14	examination	examination	NOUN
ftr-408	368	15	to	to	ADP
ftr-408	368	16	the	the	DET
ftr-408	368	17	items	item	NOUN
ftr-408	368	18	66	66	NUM
ftr-408	368	19	.	.	PUNCT
ftr-408	369	1	irc	irc	PROPN
ftr-408	369	2	§	§	PROPN
ftr-408	369	3	7602(a	7602(a	NOUN
ftr-408	369	4	)	)	PUNCT
ftr-408	369	5	.	.	PUNCT
ftr-408	370	1	the	the	DET
ftr-408	370	2	irs	irs	PROPN
ftr-408	370	3	’s	’s	PART
ftr-408	370	4	general	general	ADJ
ftr-408	370	5	authority	authority	NOUN
ftr-408	370	6	to	to	PART
ftr-408	370	7	issue	issue	VERB
ftr-408	370	8	regulations	regulation	NOUN
ftr-408	370	9	is	be	AUX
ftr-408	370	10	found	find	VERB
ftr-408	370	11	in	in	ADP
ftr-408	370	12	irc	irc	PROPN
ftr-408	370	13	§	§	PROPN
ftr-408	370	14	7805	7805	NUM
ftr-408	370	15	.	.	PUNCT
ftr-408	371	1	67	67	NUM
ftr-408	371	2	.	.	PUNCT
ftr-408	371	3	irc	irc	PROPN
ftr-408	371	4	§	§	PROPN
ftr-408	371	5	7605(b	7605(b	PROPN
ftr-408	371	6	)	)	PUNCT
ftr-408	371	7	.	.	PUNCT
ftr-408	372	1	2006	2006	NUM
ftr-408	372	2	]	]	PUNCT
ftr-408	372	3	agency	agency	NOUN
ftr-408	372	4	activism	activism	NOUN
ftr-408	372	5	as	as	ADP
ftr-408	372	6	a	a	DET
ftr-408	372	7	new	new	ADJ
ftr-408	372	8	way	way	NOUN
ftr-408	372	9	of	of	ADP
ftr-408	372	10	life	life	NOUN
ftr-408	372	11	473	473	NUM
ftr-408	372	12	that	that	PRON
ftr-408	372	13	are	be	AUX
ftr-408	372	14	relevant	relevant	ADJ
ftr-408	372	15	to	to	ADP
ftr-408	372	16	“	"	PUNCT
ftr-408	372	17	ascertaining	ascertain	VERB
ftr-408	372	18	the	the	DET
ftr-408	372	19	correctness	correctness	NOUN
ftr-408	372	20	of	of	ADP
ftr-408	372	21	any	any	DET
ftr-408	372	22	return	return	NOUN
ftr-408	372	23	.	.	PUNCT
ftr-408	372	24	”	"	PUNCT
ftr-408	372	25	by	by	ADP
ftr-408	372	26	limiting	limit	VERB
ftr-408	372	27	the	the	DET
ftr-408	372	28	scope	scope	NOUN
ftr-408	372	29	of	of	ADP
ftr-408	372	30	an	an	DET
ftr-408	372	31	audit	audit	NOUN
ftr-408	372	32	and	and	CCONJ
ftr-408	372	33	establishing	establish	VERB
ftr-408	372	34	a	a	DET
ftr-408	372	35	materiality	materiality	NOUN
ftr-408	372	36	threshold	threshold	NOUN
ftr-408	372	37	below	below	ADP
ftr-408	372	38	which	which	PRON
ftr-408	372	39	items	item	NOUN
ftr-408	372	40	are	be	AUX
ftr-408	372	41	ignored	ignore	VERB
ftr-408	372	42	,	,	PUNCT
ftr-408	372	43	it	it	PRON
ftr-408	372	44	is	be	AUX
ftr-408	372	45	intentionally	intentionally	ADV
ftr-408	372	46	ignoring	ignore	VERB
ftr-408	372	47	information	information	NOUN
ftr-408	372	48	that	that	PRON
ftr-408	372	49	may	may	AUX
ftr-408	372	50	very	very	ADV
ftr-408	372	51	well	well	ADV
ftr-408	372	52	be	be	AUX
ftr-408	372	53	highly	highly	ADV
ftr-408	372	54	relevant	relevant	ADJ
ftr-408	372	55	in	in	ADP
ftr-408	372	56	“	"	PUNCT
ftr-408	372	57	ascertaining	ascertain	VERB
ftr-408	372	58	the	the	DET
ftr-408	372	59	correctness	correctness	NOUN
ftr-408	372	60	”	"	PUNCT
ftr-408	372	61	of	of	ADP
ftr-408	372	62	a	a	DET
ftr-408	372	63	corporate	corporate	ADJ
ftr-408	372	64	taxpayer	taxpayer	NOUN
ftr-408	372	65	’s	’s	PART
ftr-408	372	66	return	return	NOUN
ftr-408	372	67	.	.	PUNCT
ftr-408	373	1	indeed	indeed	ADV
ftr-408	373	2	,	,	PUNCT
ftr-408	373	3	the	the	DET
ftr-408	373	4	irs	irs	PROPN
ftr-408	373	5	admits	admit	VERB
ftr-408	373	6	that	that	SCONJ
ftr-408	373	7	life	life	NOUN
ftr-408	373	8	would	would	AUX
ftr-408	373	9	result	result	VERB
ftr-408	373	10	in	in	ADP
ftr-408	373	11	the	the	DET
ftr-408	373	12	examination	examination	NOUN
ftr-408	373	13	of	of	ADP
ftr-408	373	14	only	only	ADV
ftr-408	373	15	a	a	DET
ftr-408	373	16	few	few	ADJ
ftr-408	373	17	of	of	ADP
ftr-408	373	18	potentially	potentially	ADV
ftr-408	373	19	fifty	fifty	NUM
ftr-408	373	20	issues	issue	NOUN
ftr-408	373	21	that	that	PRON
ftr-408	373	22	warranted	warrant	VERB
ftr-408	373	23	examination	examination	NOUN
ftr-408	373	24	.	.	PUNCT
ftr-408	374	1	such	such	ADJ
ftr-408	374	2	an68	an68	PROPN
ftr-408	374	3	acknowledgment	acknowledgment	NOUN
ftr-408	374	4	inherently	inherently	ADV
ftr-408	374	5	recognizes	recognize	VERB
ftr-408	374	6	that	that	SCONJ
ftr-408	374	7	life	life	NOUN
ftr-408	374	8	can	can	AUX
ftr-408	374	9	not	not	PART
ftr-408	374	10	ascertain	ascertain	VERB
ftr-408	374	11	“	"	PUNCT
ftr-408	374	12	the	the	DET
ftr-408	374	13	correctness	correctness	NOUN
ftr-408	374	14	of	of	ADP
ftr-408	374	15	any	any	DET
ftr-408	374	16	return	return	NOUN
ftr-408	374	17	”	"	PUNCT
ftr-408	374	18	because	because	SCONJ
ftr-408	374	19	both	both	CCONJ
ftr-408	374	20	the	the	DET
ftr-408	374	21	irs	irs	PROPN
ftr-408	374	22	and	and	CCONJ
ftr-408	374	23	the	the	DET
ftr-408	374	24	taxpayer	taxpayer	NOUN
ftr-408	374	25	are	be	AUX
ftr-408	374	26	intentionally	intentionally	ADV
ftr-408	374	27	leaving	leave	VERB
ftr-408	374	28	issues	issue	NOUN
ftr-408	374	29	worthy	worthy	ADJ
ftr-408	374	30	of	of	ADP
ftr-408	374	31	audit	audit	NOUN
ftr-408	374	32	off	off	ADP
ftr-408	374	33	the	the	DET
ftr-408	374	34	table	table	NOUN
ftr-408	374	35	.	.	PUNCT
ftr-408	375	1	the	the	DET
ftr-408	375	2	irs	irs	PROPN
ftr-408	375	3	’s	’s	PART
ftr-408	375	4	stated	state	VERB
ftr-408	375	5	justification	justification	NOUN
ftr-408	375	6	for	for	ADP
ftr-408	375	7	the	the	DET
ftr-408	375	8	vast	vast	ADJ
ftr-408	375	9	reduction	reduction	NOUN
ftr-408	375	10	in	in	ADP
ftr-408	375	11	the	the	DET
ftr-408	375	12	number	number	NOUN
ftr-408	375	13	of	of	ADP
ftr-408	375	14	issues	issue	NOUN
ftr-408	375	15	examined	examine	VERB
ftr-408	375	16	as	as	ADV
ftr-408	375	17	well	well	ADV
ftr-408	375	18	as	as	ADP
ftr-408	375	19	the	the	DET
ftr-408	375	20	strict	strict	ADJ
ftr-408	375	21	restriction	restriction	NOUN
ftr-408	375	22	on	on	ADP
ftr-408	375	23	issue	issue	NOUN
ftr-408	375	24	expansion	expansion	NOUN
ftr-408	375	25	is	be	AUX
ftr-408	375	26	only	only	ADV
ftr-408	375	27	one	one	NUM
ftr-408	375	28	of	of	ADP
ftr-408	375	29	improved	improved	ADJ
ftr-408	375	30	efficiency	efficiency	NOUN
ftr-408	375	31	rather	rather	ADV
ftr-408	375	32	than	than	ADP
ftr-408	375	33	one	one	NUM
ftr-408	375	34	of	of	ADP
ftr-408	375	35	better	well	ADJ
ftr-408	375	36	“	"	PUNCT
ftr-408	375	37	ascertaining	ascertain	VERB
ftr-408	375	38	the	the	DET
ftr-408	375	39	correctness	correctness	NOUN
ftr-408	375	40	of	of	ADP
ftr-408	375	41	any	any	DET
ftr-408	375	42	return	return	NOUN
ftr-408	375	43	.	.	PUNCT
ftr-408	375	44	”	"	PUNCT
ftr-408	376	1	thus	thus	ADV
ftr-408	376	2	,	,	PUNCT
ftr-408	376	3	life	life	NOUN
ftr-408	376	4	does	do	AUX
ftr-408	376	5	not	not	PART
ftr-408	376	6	fall	fall	VERB
ftr-408	376	7	within	within	ADP
ftr-408	376	8	the	the	DET
ftr-408	376	9	irs	irs	PROPN
ftr-408	376	10	’s	’s	PART
ftr-408	376	11	congressional	congressional	ADJ
ftr-408	376	12	authority	authority	NOUN
ftr-408	376	13	to	to	PART
ftr-408	376	14	examine	examine	VERB
ftr-408	376	15	all	all	DET
ftr-408	376	16	information	information	NOUN
ftr-408	376	17	that	that	PRON
ftr-408	376	18	is	be	AUX
ftr-408	376	19	relevant	relevant	ADJ
ftr-408	376	20	to	to	ADP
ftr-408	376	21	“	"	PUNCT
ftr-408	376	22	ascertaining	ascertain	VERB
ftr-408	376	23	the	the	DET
ftr-408	376	24	correctness	correctness	NOUN
ftr-408	376	25	of	of	ADP
ftr-408	376	26	any	any	DET
ftr-408	376	27	return	return	NOUN
ftr-408	376	28	.	.	PUNCT
ftr-408	376	29	”	"	PUNCT
ftr-408	377	1	the	the	DET
ftr-408	377	2	code	code	NOUN
ftr-408	377	3	gives	give	VERB
ftr-408	377	4	no	no	DET
ftr-408	377	5	grant	grant	NOUN
ftr-408	377	6	of	of	ADP
ftr-408	377	7	authority	authority	NOUN
ftr-408	377	8	to	to	ADP
ftr-408	377	9	the	the	DET
ftr-408	377	10	irs	irs	PROPN
ftr-408	377	11	to	to	PART
ftr-408	377	12	avoid	avoid	VERB
ftr-408	377	13	relevant	relevant	ADJ
ftr-408	377	14	information	information	NOUN
ftr-408	377	15	intentionally	intentionally	ADV
ftr-408	377	16	in	in	ADP
ftr-408	377	17	the	the	DET
ftr-408	377	18	name	name	NOUN
ftr-408	377	19	of	of	ADP
ftr-408	377	20	efficiency	efficiency	NOUN
ftr-408	377	21	.	.	PUNCT
ftr-408	378	1	the	the	DET
ftr-408	378	2	irs	irs	PROPN
ftr-408	378	3	,	,	PUNCT
ftr-408	378	4	however	however	ADV
ftr-408	378	5	,	,	PUNCT
ftr-408	378	6	has	have	AUX
ftr-408	378	7	inappropriately	inappropriately	ADV
ftr-408	378	8	given	give	VERB
ftr-408	378	9	itself	itself	PRON
ftr-408	378	10	authority	authority	NOUN
ftr-408	378	11	to	to	PART
ftr-408	378	12	conduct	conduct	VERB
ftr-408	378	13	life	life	NOUN
ftr-408	378	14	through	through	ADP
ftr-408	378	15	the	the	DET
ftr-408	378	16	regulations	regulation	NOUN
ftr-408	378	17	under	under	ADP
ftr-408	378	18	irc	irc	PROPN
ftr-408	378	19	section	section	NOUN
ftr-408	378	20	7602	7602	NUM
ftr-408	378	21	.	.	PUNCT
ftr-408	379	1	in	in	ADP
ftr-408	379	2	treasury	treasury	PROPN
ftr-408	379	3	regulation	regulation	NOUN
ftr-408	379	4	section	section	NOUN
ftr-408	379	5	301.7602	301.7602	NUM
ftr-408	379	6	-	-	SYM
ftr-408	379	7	1(a	1(a	NUM
ftr-408	379	8	)	)	PUNCT
ftr-408	379	9	,	,	PUNCT
ftr-408	379	10	the	the	DET
ftr-408	379	11	irs	irs	PROPN
ftr-408	379	12	slightly	slightly	ADV
ftr-408	379	13	but	but	CCONJ
ftr-408	379	14	significantly	significantly	ADV
ftr-408	379	15	changed	change	VERB
ftr-408	379	16	the	the	DET
ftr-408	379	17	statutory	statutory	ADJ
ftr-408	379	18	language	language	NOUN
ftr-408	379	19	that	that	PRON
ftr-408	379	20	grants	grant	VERB
ftr-408	379	21	its	its	PRON
ftr-408	379	22	audit	audit	NOUN
ftr-408	379	23	authority	authority	NOUN
ftr-408	379	24	.	.	PUNCT
ftr-408	380	1	rather	rather	ADV
ftr-408	380	2	than	than	ADP
ftr-408	380	3	stating	state	VERB
ftr-408	380	4	that	that	SCONJ
ftr-408	380	5	the	the	DET
ftr-408	380	6	irs	irs	PROPN
ftr-408	380	7	is	be	AUX
ftr-408	380	8	“	"	PUNCT
ftr-408	380	9	authorized	authorize	VERB
ftr-408	380	10	”	"	PUNCT
ftr-408	380	11	to	to	PART
ftr-408	380	12	examine	examine	VERB
ftr-408	380	13	the	the	DET
ftr-408	380	14	information	information	NOUN
ftr-408	380	15	described	describe	VERB
ftr-408	380	16	in	in	ADP
ftr-408	380	17	the	the	DET
ftr-408	380	18	statute	statute	NOUN
ftr-408	380	19	,	,	PUNCT
ftr-408	380	20	the	the	DET
ftr-408	380	21	regulation	regulation	NOUN
ftr-408	380	22	states	state	VERB
ftr-408	380	23	that	that	SCONJ
ftr-408	380	24	the	the	DET
ftr-408	380	25	irs	irs	PROPN
ftr-408	380	26	“	"	PUNCT
ftr-408	380	27	may	may	AUX
ftr-408	380	28	”	"	PUNCT
ftr-408	380	29	examine	examine	VERB
ftr-408	380	30	this	this	DET
ftr-408	380	31	information	information	NOUN
ftr-408	380	32	.	.	PUNCT
ftr-408	381	1	by	by	ADP
ftr-408	381	2	making	make	VERB
ftr-408	381	3	this	this	DET
ftr-408	381	4	language	language	NOUN
ftr-408	381	5	much	much	ADV
ftr-408	381	6	more	more	ADV
ftr-408	381	7	permissive	permissive	ADJ
ftr-408	381	8	,	,	PUNCT
ftr-408	381	9	the69	the69	PROPN
ftr-408	381	10	irs	irs	PROPN
ftr-408	381	11	has	have	AUX
ftr-408	381	12	given	give	VERB
ftr-408	381	13	itself	itself	PRON
ftr-408	381	14	authority	authority	NOUN
ftr-408	381	15	to	to	PART
ftr-408	381	16	choose	choose	VERB
ftr-408	381	17	not	not	PART
ftr-408	381	18	to	to	PART
ftr-408	381	19	examine	examine	VERB
ftr-408	381	20	materials	material	NOUN
ftr-408	381	21	that	that	PRON
ftr-408	381	22	may	may	AUX
ftr-408	381	23	very	very	ADV
ftr-408	381	24	well	well	ADV
ftr-408	381	25	be	be	AUX
ftr-408	381	26	relevant	relevant	ADJ
ftr-408	381	27	to	to	ADP
ftr-408	381	28	“	"	PUNCT
ftr-408	381	29	ascertaining	ascertain	VERB
ftr-408	381	30	the	the	DET
ftr-408	381	31	correctness	correctness	NOUN
ftr-408	381	32	of	of	ADP
ftr-408	381	33	any	any	DET
ftr-408	381	34	return	return	NOUN
ftr-408	381	35	.	.	PUNCT
ftr-408	381	36	”	"	PUNCT
ftr-408	382	1	surely	surely	ADV
ftr-408	382	2	congress	congress	PROPN
ftr-408	382	3	did	do	AUX
ftr-408	382	4	not	not	PART
ftr-408	382	5	intend	intend	VERB
ftr-408	382	6	to	to	PART
ftr-408	382	7	authorize	authorize	VERB
ftr-408	382	8	the	the	DET
ftr-408	382	9	irs	irs	PROPN
ftr-408	382	10	to	to	PART
ftr-408	382	11	intentionally	intentionally	ADV
ftr-408	382	12	ignore	ignore	VERB
ftr-408	382	13	relevant	relevant	ADJ
ftr-408	382	14	tax	tax	NOUN
ftr-408	382	15	liability	liability	NOUN
ftr-408	382	16	.	.	PUNCT
ftr-408	383	1	such	such	DET
ftr-408	383	2	an	an	DET
ftr-408	383	3	authorization	authorization	NOUN
ftr-408	383	4	would	would	AUX
ftr-408	383	5	give	give	VERB
ftr-408	383	6	the	the	DET
ftr-408	383	7	irs	irs	PROPN
ftr-408	383	8	an	an	DET
ftr-408	383	9	enormous	enormous	ADJ
ftr-408	383	10	amount	amount	NOUN
ftr-408	383	11	of	of	ADP
ftr-408	383	12	power	power	NOUN
ftr-408	383	13	to	to	PART
ftr-408	383	14	decide	decide	VERB
ftr-408	383	15	arbitrarily	arbitrarily	ADV
ftr-408	383	16	to	to	PART
ftr-408	383	17	audit	audit	VERB
ftr-408	383	18	relevant	relevant	ADJ
ftr-408	383	19	information	information	NOUN
ftr-408	383	20	in	in	ADP
ftr-408	383	21	one	one	NUM
ftr-408	383	22	taxpayer	taxpayer	NOUN
ftr-408	383	23	and	and	CCONJ
ftr-408	383	24	ignore	ignore	VERB
ftr-408	383	25	the	the	DET
ftr-408	383	26	same	same	ADJ
ftr-408	383	27	relevant	relevant	ADJ
ftr-408	383	28	information	information	NOUN
ftr-408	383	29	in	in	ADP
ftr-408	383	30	another	another	DET
ftr-408	383	31	taxpayer	taxpayer	NOUN
ftr-408	383	32	.	.	PUNCT
ftr-408	384	1	if	if	SCONJ
ftr-408	384	2	congress	congress	PROPN
ftr-408	384	3	truly	truly	ADV
ftr-408	384	4	did	do	AUX
ftr-408	384	5	intend	intend	VERB
ftr-408	384	6	this	this	DET
ftr-408	384	7	result	result	NOUN
ftr-408	384	8	,	,	PUNCT
ftr-408	384	9	it	it	PRON
ftr-408	384	10	would	would	AUX
ftr-408	384	11	have	have	AUX
ftr-408	384	12	made	make	VERB
ftr-408	384	13	this	this	DET
ftr-408	384	14	intention	intention	NOUN
ftr-408	384	15	plain	plain	ADJ
ftr-408	384	16	.	.	PUNCT
ftr-408	385	1	furthermore	furthermore	ADV
ftr-408	385	2	,	,	PUNCT
ftr-408	385	3	congress	congress	PROPN
ftr-408	385	4	certainly	certainly	ADV
ftr-408	385	5	knows	know	VERB
ftr-408	385	6	how	how	SCONJ
ftr-408	385	7	to	to	PART
ftr-408	385	8	state	state	VERB
ftr-408	385	9	directly	directly	ADV
ftr-408	385	10	that	that	SCONJ
ftr-408	385	11	it	it	PRON
ftr-408	385	12	is	be	AUX
ftr-408	385	13	willing	willing	ADJ
ftr-408	385	14	to	to	PART
ftr-408	385	15	allow	allow	VERB
ftr-408	385	16	the	the	DET
ftr-408	385	17	use	use	NOUN
ftr-408	385	18	of	of	ADP
ftr-408	385	19	thresholds	threshold	NOUN
ftr-408	385	20	similar	similar	ADJ
ftr-408	385	21	to	to	ADP
ftr-408	385	22	those	those	PRON
ftr-408	385	23	used	use	VERB
ftr-408	385	24	in	in	ADP
ftr-408	385	25	life	life	NOUN
ftr-408	385	26	.	.	PUNCT
ftr-408	386	1	for	for	ADP
ftr-408	386	2	example	example	NOUN
ftr-408	386	3	,	,	PUNCT
ftr-408	386	4	irc	irc	PROPN
ftr-408	386	5	section	section	NOUN
ftr-408	386	6	6051(a)(13	6051(a)(13	NOUN
ftr-408	386	7	)	)	PUNCT
ftr-408	386	8	requires	require	VERB
ftr-408	386	9	an	an	DET
ftr-408	386	10	employer	employer	NOUN
ftr-408	386	11	to	to	PART
ftr-408	386	12	furnish	furnish	VERB
ftr-408	386	13	to	to	ADP
ftr-408	386	14	its	its	PRON
ftr-408	386	15	employees	employee	NOUN
ftr-408	386	16	who	who	PRON
ftr-408	386	17	participate	participate	VERB
ftr-408	386	18	in	in	ADP
ftr-408	386	19	nonqualified	nonqualified	ADJ
ftr-408	386	20	deferred	defer	VERB
ftr-408	386	21	compensation	compensation	NOUN
ftr-408	386	22	plans	plan	VERB
ftr-408	386	23	a	a	DET
ftr-408	386	24	written	write	VERB
ftr-408	386	25	statement	statement	NOUN
ftr-408	386	26	showing	show	VERB
ftr-408	386	27	“	"	PUNCT
ftr-408	386	28	the	the	DET
ftr-408	386	29	total	total	ADJ
ftr-408	386	30	amount	amount	NOUN
ftr-408	386	31	of	of	ADP
ftr-408	386	32	deferrals	deferral	NOUN
ftr-408	386	33	for	for	ADP
ftr-408	386	34	the	the	DET
ftr-408	386	35	year	year	NOUN
ftr-408	386	36	.	.	PUNCT
ftr-408	386	37	”	"	PUNCT
ftr-408	387	1	the	the	DET
ftr-408	387	2	flush	flush	ADJ
ftr-408	387	3	language	language	NOUN
ftr-408	387	4	to	to	PART
ftr-408	387	5	irc	irc	VERB
ftr-408	387	6	section	section	NOUN
ftr-408	387	7	6051(a	6051(a	NOUN
ftr-408	387	8	)	)	PUNCT
ftr-408	387	9	,	,	PUNCT
ftr-408	387	10	however	however	ADV
ftr-408	387	11	,	,	PUNCT
ftr-408	387	12	states	state	VERB
ftr-408	387	13	that	that	SCONJ
ftr-408	387	14	“	"	PUNCT
ftr-408	387	15	the	the	DET
ftr-408	387	16	secretary	secretary	NOUN
ftr-408	387	17	may	may	AUX
ftr-408	387	18	(	(	PUNCT
ftr-408	387	19	by	by	ADP
ftr-408	387	20	regulation	regulation	NOUN
ftr-408	387	21	)	)	PUNCT
ftr-408	387	22	establish	establish	VERB
ftr-408	387	23	a	a	DET
ftr-408	387	24	minimum	minimum	ADJ
ftr-408	387	25	amount	amount	NOUN
ftr-408	387	26	of	of	ADP
ftr-408	387	27	deferrals	deferral	NOUN
ftr-408	387	28	below	below	ADP
ftr-408	387	29	which	which	PRON
ftr-408	387	30	”	"	PUNCT
ftr-408	387	31	such	such	ADJ
ftr-408	387	32	statement	statement	NOUN
ftr-408	387	33	is	be	AUX
ftr-408	387	34	not	not	PART
ftr-408	387	35	required	require	VERB
ftr-408	387	36	.	.	PUNCT
ftr-408	388	1	in	in	ADP
ftr-408	388	2	this	this	DET
ftr-408	388	3	example	example	NOUN
ftr-408	388	4	,	,	PUNCT
ftr-408	388	5	congress	congress	PROPN
ftr-408	388	6	has	have	AUX
ftr-408	388	7	specifically	specifically	ADV
ftr-408	388	8	authorized	authorize	VERB
ftr-408	388	9	68	68	NUM
ftr-408	388	10	.	.	PUNCT
ftr-408	389	1	see	see	VERB
ftr-408	389	2	example	example	NOUN
ftr-408	389	3	from	from	ADP
ftr-408	389	4	life	life	NOUN
ftr-408	389	5	training	training	NOUN
ftr-408	389	6	manual	manual	NOUN
ftr-408	389	7	discussed	discuss	VERB
ftr-408	389	8	in	in	ADP
ftr-408	389	9	section	section	NOUN
ftr-408	389	10	iii.a	iii.a	PROPN
ftr-408	389	11	,	,	PUNCT
ftr-408	389	12	supra	supra	NOUN
ftr-408	389	13	.	.	PUNCT
ftr-408	390	1	69	69	NUM
ftr-408	390	2	.	.	PUNCT
ftr-408	391	1	regs	regs	PROPN
ftr-408	391	2	.	.	PUNCT
ftr-408	392	1	§	§	PROPN
ftr-408	392	2	301.7602	301.7602	PROPN
ftr-408	392	3	-	-	SYM
ftr-408	392	4	1(a	1(a	NUM
ftr-408	392	5	)	)	PUNCT
ftr-408	392	6	.	.	PUNCT
ftr-408	393	1	474	474	NUM
ftr-408	393	2	florida	florida	PROPN
ftr-408	393	3	tax	tax	PROPN
ftr-408	393	4	review	review	PROPN
ftr-408	393	5	vol.7:7	vol.7:7	SCONJ
ftr-408	393	6	the	the	DET
ftr-408	393	7	irs	irs	PROPN
ftr-408	393	8	to	to	PART
ftr-408	393	9	employ	employ	VERB
ftr-408	393	10	the	the	DET
ftr-408	393	11	use	use	NOUN
ftr-408	393	12	of	of	ADP
ftr-408	393	13	a	a	DET
ftr-408	393	14	threshold	threshold	NOUN
ftr-408	393	15	.	.	PUNCT
ftr-408	394	1	in	in	ADP
ftr-408	394	2	the	the	DET
ftr-408	394	3	unlikely	unlikely	ADJ
ftr-408	394	4	event	event	NOUN
ftr-408	394	5	that	that	PRON
ftr-408	394	6	congress	congress	PROPN
ftr-408	394	7	wanted	want	VERB
ftr-408	394	8	to	to	PART
ftr-408	394	9	allow	allow	VERB
ftr-408	394	10	the	the	DET
ftr-408	394	11	irs	irs	PROPN
ftr-408	394	12	to	to	PART
ftr-408	394	13	establish	establish	VERB
ftr-408	394	14	thresholds	threshold	NOUN
ftr-408	394	15	below	below	ADP
ftr-408	394	16	which	which	PRON
ftr-408	394	17	errors	error	NOUN
ftr-408	394	18	in	in	ADP
ftr-408	394	19	computing	compute	VERB
ftr-408	394	20	tax	tax	NOUN
ftr-408	394	21	liability	liability	NOUN
ftr-408	394	22	could	could	AUX
ftr-408	394	23	be	be	AUX
ftr-408	394	24	ignored	ignore	VERB
ftr-408	394	25	,	,	PUNCT
ftr-408	394	26	it	it	PRON
ftr-408	394	27	is	be	AUX
ftr-408	394	28	perfectly	perfectly	ADV
ftr-408	394	29	capable	capable	ADJ
ftr-408	394	30	of	of	ADP
ftr-408	394	31	granting	grant	VERB
ftr-408	394	32	treasury	treasury	NOUN
ftr-408	394	33	this	this	DET
ftr-408	394	34	authority	authority	NOUN
ftr-408	394	35	.	.	PUNCT
ftr-408	395	1	if	if	SCONJ
ftr-408	395	2	congress	congress	PROPN
ftr-408	395	3	felt	feel	VERB
ftr-408	395	4	that	that	SCONJ
ftr-408	395	5	,	,	PUNCT
ftr-408	395	6	having	having	AUX
ftr-408	395	7	established	establish	VERB
ftr-408	395	8	a	a	DET
ftr-408	395	9	reporting	reporting	NOUN
ftr-408	395	10	rule	rule	NOUN
ftr-408	395	11	,	,	PUNCT
ftr-408	395	12	it	it	PRON
ftr-408	395	13	also	also	ADV
ftr-408	395	14	had	have	VERB
ftr-408	395	15	to	to	PART
ftr-408	395	16	establish	establish	VERB
ftr-408	395	17	an	an	DET
ftr-408	395	18	exception	exception	NOUN
ftr-408	395	19	to	to	ADP
ftr-408	395	20	the	the	DET
ftr-408	395	21	rule	rule	NOUN
ftr-408	395	22	,	,	PUNCT
ftr-408	395	23	one	one	PRON
ftr-408	395	24	can	can	AUX
ftr-408	395	25	imagine	imagine	VERB
ftr-408	395	26	that	that	PRON
ftr-408	395	27	,	,	PUNCT
ftr-408	395	28	having	having	AUX
ftr-408	395	29	authorized	authorize	VERB
ftr-408	395	30	the	the	DET
ftr-408	395	31	irs	irs	PROPN
ftr-408	395	32	to	to	PART
ftr-408	395	33	audit	audit	VERB
ftr-408	395	34	taxpayer	taxpayer	NOUN
ftr-408	395	35	returns	return	NOUN
ftr-408	395	36	to	to	PART
ftr-408	395	37	determine	determine	VERB
ftr-408	395	38	their	their	PRON
ftr-408	395	39	correctness	correctness	NOUN
ftr-408	395	40	,	,	PUNCT
ftr-408	395	41	it	it	PRON
ftr-408	395	42	would	would	AUX
ftr-408	395	43	certainly	certainly	ADV
ftr-408	395	44	reserve	reserve	VERB
ftr-408	395	45	the	the	DET
ftr-408	395	46	right	right	NOUN
ftr-408	395	47	to	to	PART
ftr-408	395	48	establish	establish	VERB
ftr-408	395	49	an	an	DET
ftr-408	395	50	exception	exception	NOUN
ftr-408	395	51	to	to	ADP
ftr-408	395	52	the	the	DET
ftr-408	395	53	rule	rule	NOUN
ftr-408	395	54	,	,	PUNCT
ftr-408	395	55	particularly	particularly	ADV
ftr-408	395	56	an	an	DET
ftr-408	395	57	exception	exception	NOUN
ftr-408	395	58	that	that	PRON
ftr-408	395	59	in	in	ADP
ftr-408	395	60	effect	effect	NOUN
ftr-408	395	61	eviscerated	eviscerate	VERB
ftr-408	395	62	the	the	DET
ftr-408	395	63	rule	rule	NOUN
ftr-408	395	64	.	.	PUNCT
ftr-408	396	1	in	in	ADP
ftr-408	396	2	addition	addition	NOUN
ftr-408	396	3	to	to	ADP
ftr-408	396	4	knowing	know	VERB
ftr-408	396	5	about	about	ADP
ftr-408	396	6	how	how	SCONJ
ftr-408	396	7	to	to	PART
ftr-408	396	8	authorize	authorize	VERB
ftr-408	396	9	treasury	treasury	PROPN
ftr-408	396	10	’s	’s	PART
ftr-408	396	11	use	use	NOUN
ftr-408	396	12	of	of	ADP
ftr-408	396	13	thresholds	threshold	NOUN
ftr-408	396	14	,	,	PUNCT
ftr-408	396	15	congress	congress	PROPN
ftr-408	396	16	also	also	ADV
ftr-408	396	17	knows	know	VERB
ftr-408	396	18	how	how	SCONJ
ftr-408	396	19	to	to	PART
ftr-408	396	20	provide	provide	VERB
ftr-408	396	21	a	a	DET
ftr-408	396	22	broad	broad	ADJ
ftr-408	396	23	grant	grant	NOUN
ftr-408	396	24	of	of	ADP
ftr-408	396	25	authority	authority	NOUN
ftr-408	396	26	clearly	clearly	ADV
ftr-408	396	27	permitting	permit	VERB
ftr-408	396	28	the	the	DET
ftr-408	396	29	establishment	establishment	NOUN
ftr-408	396	30	of	of	ADP
ftr-408	396	31	thresholds	threshold	NOUN
ftr-408	396	32	through	through	ADP
ftr-408	396	33	the	the	DET
ftr-408	396	34	regulations	regulation	NOUN
ftr-408	396	35	.	.	PUNCT
ftr-408	397	1	in	in	ADP
ftr-408	397	2	a	a	DET
ftr-408	397	3	recent	recent	ADJ
ftr-408	397	4	notice	notice	NOUN
ftr-408	397	5	,	,	PUNCT
ftr-408	397	6	the	the	DET
ftr-408	397	7	irs	irs	PROPN
ftr-408	397	8	has	have	AUX
ftr-408	397	9	requested	request	VERB
ftr-408	397	10	comments	comment	NOUN
ftr-408	397	11	on	on	ADP
ftr-408	397	12	the	the	DET
ftr-408	397	13	potential	potential	ADJ
ftr-408	397	14	use	use	NOUN
ftr-408	397	15	of	of	ADP
ftr-408	397	16	thresholds	threshold	NOUN
ftr-408	397	17	for	for	ADP
ftr-408	397	18	reporting	reporting	NOUN
ftr-408	397	19	of	of	ADP
ftr-408	397	20	taxable	taxable	ADJ
ftr-408	397	21	acquisitions	acquisition	NOUN
ftr-408	397	22	under	under	ADP
ftr-408	397	23	irc	irc	PROPN
ftr-408	397	24	sections	section	NOUN
ftr-408	397	25	6043(c	6043(c	VERB
ftr-408	397	26	)	)	PUNCT
ftr-408	397	27	and	and	CCONJ
ftr-408	397	28	6045	6045	NUM
ftr-408	397	29	.	.	PUNCT
ftr-408	398	1	these	these	DET
ftr-408	398	2	code	code	NOUN
ftr-408	398	3	sections	section	NOUN
ftr-408	398	4	state	state	NOUN
ftr-408	398	5	explicitly	explicitly	ADV
ftr-408	398	6	that	that	SCONJ
ftr-408	398	7	the	the	DET
ftr-408	398	8	filing	filing	NOUN
ftr-408	398	9	of	of	ADP
ftr-408	398	10	information	information	NOUN
ftr-408	398	11	under70	under70	ADV
ftr-408	398	12	these	these	DET
ftr-408	398	13	sections	section	NOUN
ftr-408	398	14	shall	shall	AUX
ftr-408	398	15	only	only	ADV
ftr-408	398	16	occur	occur	VERB
ftr-408	398	17	to	to	ADP
ftr-408	398	18	the	the	DET
ftr-408	398	19	extent	extent	NOUN
ftr-408	398	20	that	that	SCONJ
ftr-408	398	21	the	the	DET
ftr-408	398	22	secretary	secretary	NOUN
ftr-408	398	23	requires	require	VERB
ftr-408	398	24	it	it	PRON
ftr-408	398	25	.	.	PUNCT
ftr-408	399	1	thus,71	thus,71	PROPN
ftr-408	399	2	for	for	ADP
ftr-408	399	3	these	these	DET
ftr-408	399	4	code	code	NOUN
ftr-408	399	5	sections	section	NOUN
ftr-408	399	6	,	,	PUNCT
ftr-408	399	7	the	the	DET
ftr-408	399	8	secretary	secretary	NOUN
ftr-408	399	9	has	have	VERB
ftr-408	399	10	regulatory	regulatory	ADJ
ftr-408	399	11	authority	authority	NOUN
ftr-408	399	12	to	to	PART
ftr-408	399	13	establish	establish	VERB
ftr-408	399	14	thresholds	threshold	NOUN
ftr-408	399	15	for	for	ADP
ftr-408	399	16	the	the	DET
ftr-408	399	17	reporting	reporting	NOUN
ftr-408	399	18	requirement	requirement	NOUN
ftr-408	399	19	.	.	PUNCT
ftr-408	400	1	this	this	PRON
ftr-408	400	2	could	could	AUX
ftr-408	400	3	be	be	AUX
ftr-408	400	4	why	why	SCONJ
ftr-408	400	5	the	the	DET
ftr-408	400	6	irs	irs	PROPN
ftr-408	400	7	actually	actually	ADV
ftr-408	400	8	felt	feel	VERB
ftr-408	400	9	confident	confident	ADJ
ftr-408	400	10	promulgating	promulgate	VERB
ftr-408	400	11	regulations	regulation	NOUN
ftr-408	400	12	for	for	ADP
ftr-408	400	13	establishing	establish	VERB
ftr-408	400	14	thresholds	threshold	NOUN
ftr-408	400	15	under	under	ADP
ftr-408	400	16	these	these	DET
ftr-408	400	17	taxable	taxable	ADJ
ftr-408	400	18	acquisition	acquisition	NOUN
ftr-408	400	19	code	code	NOUN
ftr-408	400	20	sections	section	NOUN
ftr-408	400	21	as	as	SCONJ
ftr-408	400	22	opposed	oppose	VERB
ftr-408	400	23	to	to	ADP
ftr-408	400	24	establishing	establish	VERB
ftr-408	400	25	the	the	DET
ftr-408	400	26	thresholds	threshold	NOUN
ftr-408	400	27	without	without	ADP
ftr-408	400	28	promulgating	promulgate	VERB
ftr-408	400	29	regulations	regulation	NOUN
ftr-408	400	30	.	.	PUNCT
ftr-408	401	1	had	have	AUX
ftr-408	401	2	congress	congress	PROPN
ftr-408	401	3	desired	desire	VERB
ftr-408	401	4	to	to	PART
ftr-408	401	5	provide	provide	VERB
ftr-408	401	6	similar	similar	ADJ
ftr-408	401	7	authority	authority	NOUN
ftr-408	401	8	to	to	ADP
ftr-408	401	9	the	the	DET
ftr-408	401	10	irs	irs	PROPN
ftr-408	401	11	in	in	ADP
ftr-408	401	12	the	the	DET
ftr-408	401	13	context	context	NOUN
ftr-408	401	14	of	of	ADP
ftr-408	401	15	life	life	NOUN
ftr-408	401	16	,	,	PUNCT
ftr-408	401	17	it	it	PRON
ftr-408	401	18	could	could	AUX
ftr-408	401	19	have	have	AUX
ftr-408	401	20	easily	easily	ADV
ftr-408	401	21	done	do	VERB
ftr-408	401	22	so	so	ADV
ftr-408	401	23	.	.	PUNCT
ftr-408	402	1	its	its	PRON
ftr-408	402	2	failure	failure	NOUN
ftr-408	402	3	to	to	PART
ftr-408	402	4	do	do	AUX
ftr-408	402	5	so	so	ADV
ftr-408	402	6	does	do	AUX
ftr-408	402	7	not	not	PART
ftr-408	402	8	give	give	VERB
ftr-408	402	9	the	the	DET
ftr-408	402	10	irs	irs	PROPN
ftr-408	402	11	the	the	DET
ftr-408	402	12	right	right	NOUN
ftr-408	402	13	to	to	PART
ftr-408	402	14	circumvent	circumvent	VERB
ftr-408	402	15	the	the	DET
ftr-408	402	16	regulatory	regulatory	ADJ
ftr-408	402	17	process	process	NOUN
ftr-408	402	18	by	by	ADP
ftr-408	402	19	initiating	initiate	VERB
ftr-408	402	20	the	the	DET
ftr-408	402	21	program	program	NOUN
ftr-408	402	22	administratively	administratively	ADV
ftr-408	402	23	.	.	PUNCT
ftr-408	403	1	the	the	DET
ftr-408	403	2	irs	irs	PROPN
ftr-408	403	3	’s	’s	PART
ftr-408	403	4	justification	justification	NOUN
ftr-408	403	5	for	for	ADP
ftr-408	403	6	establishing	establish	VERB
ftr-408	403	7	life	life	NOUN
ftr-408	403	8	through	through	ADP
ftr-408	403	9	questionable	questionable	ADJ
ftr-408	403	10	legal	legal	ADJ
ftr-408	403	11	authority	authority	NOUN
ftr-408	403	12	is	be	AUX
ftr-408	403	13	that	that	SCONJ
ftr-408	403	14	it	it	PRON
ftr-408	403	15	needs	need	VERB
ftr-408	403	16	to	to	PART
ftr-408	403	17	compensate	compensate	VERB
ftr-408	403	18	for	for	ADP
ftr-408	403	19	the	the	DET
ftr-408	403	20	fact	fact	NOUN
ftr-408	403	21	that	that	SCONJ
ftr-408	403	22	it	it	PRON
ftr-408	403	23	does	do	AUX
ftr-408	403	24	not	not	PART
ftr-408	403	25	have	have	AUX
ftr-408	403	26	the	the	DET
ftr-408	403	27	resources	resource	NOUN
ftr-408	403	28	to	to	PART
ftr-408	403	29	follow	follow	VERB
ftr-408	403	30	congress	congress	PROPN
ftr-408	403	31	’	'	PUNCT
ftr-408	403	32	authorization	authorization	NOUN
ftr-408	403	33	to	to	PART
ftr-408	403	34	examine	examine	VERB
ftr-408	403	35	information	information	NOUN
ftr-408	403	36	to	to	PART
ftr-408	403	37	ascertain	ascertain	VERB
ftr-408	403	38	the	the	DET
ftr-408	403	39	correctness	correctness	NOUN
ftr-408	403	40	of	of	ADP
ftr-408	403	41	a	a	DET
ftr-408	403	42	taxpayer	taxpayer	NOUN
ftr-408	403	43	’s	’s	PART
ftr-408	403	44	return	return	NOUN
ftr-408	403	45	.	.	PUNCT
ftr-408	404	1	gregg	gregg	PROPN
ftr-408	404	2	polsky	polsky	PROPN
ftr-408	404	3	has	have	AUX
ftr-408	404	4	argued	argue	VERB
ftr-408	404	5	that	that	SCONJ
ftr-408	404	6	the	the	DET
ftr-408	404	7	treasury	treasury	PROPN
ftr-408	404	8	department	department	PROPN
ftr-408	404	9	has	have	AUX
ftr-408	404	10	increasingly	increasingly	ADV
ftr-408	404	11	been	be	AUX
ftr-408	404	12	trying	try	VERB
ftr-408	404	13	to	to	PART
ftr-408	404	14	achieve	achieve	VERB
ftr-408	404	15	positive	positive	ADJ
ftr-408	404	16	policy	policy	NOUN
ftr-408	404	17	results	result	NOUN
ftr-408	404	18	even	even	ADV
ftr-408	404	19	if	if	SCONJ
ftr-408	404	20	they	they	PRON
ftr-408	404	21	contradict	contradict	VERB
ftr-408	404	22	direct	direct	ADJ
ftr-408	404	23	legal	legal	ADJ
ftr-408	404	24	authority	authority	NOUN
ftr-408	404	25	.	.	PUNCT
ftr-408	405	1	polsky	polsky	PROPN
ftr-408	405	2	argues	argue	VERB
ftr-408	405	3	that72	that72	PROPN
ftr-408	405	4	treasury	treasury	PROPN
ftr-408	405	5	has	have	VERB
ftr-408	405	6	three	three	NUM
ftr-408	405	7	options	option	NOUN
ftr-408	405	8	if	if	SCONJ
ftr-408	405	9	it	it	PRON
ftr-408	405	10	perceives	perceive	VERB
ftr-408	405	11	a	a	DET
ftr-408	405	12	difficulty	difficulty	NOUN
ftr-408	405	13	in	in	ADP
ftr-408	405	14	tax	tax	NOUN
ftr-408	405	15	administration	administration	NOUN
ftr-408	405	16	:	:	PUNCT
ftr-408	405	17	“	"	PUNCT
ftr-408	405	18	(	(	PUNCT
ftr-408	405	19	1	1	X
ftr-408	405	20	)	)	PUNCT
ftr-408	405	21	propose	propose	VERB
ftr-408	405	22	legislation	legislation	NOUN
ftr-408	405	23	to	to	ADP
ftr-408	405	24	congress	congress	PROPN
ftr-408	405	25	to	to	PART
ftr-408	405	26	fix	fix	VERB
ftr-408	405	27	the	the	DET
ftr-408	405	28	problem	problem	NOUN
ftr-408	405	29	,	,	PUNCT
ftr-408	405	30	(	(	PUNCT
ftr-408	405	31	2	2	X
ftr-408	405	32	)	)	PUNCT
ftr-408	405	33	promulgate	promulgate	VERB
ftr-408	405	34	regulations	regulation	NOUN
ftr-408	405	35	that	that	PRON
ftr-408	405	36	fix	fix	VERB
ftr-408	405	37	the	the	DET
ftr-408	405	38	problem	problem	NOUN
ftr-408	405	39	in	in	ADP
ftr-408	405	40	a	a	DET
ftr-408	405	41	taxpayer	taxpayer	NOUN
ftr-408	405	42	-	-	PUNCT
ftr-408	405	43	adverse	adverse	ADJ
ftr-408	405	44	manner	manner	NOUN
ftr-408	405	45	,	,	PUNCT
ftr-408	405	46	or	or	CCONJ
ftr-408	405	47	(	(	PUNCT
ftr-408	405	48	3	3	X
ftr-408	405	49	)	)	PUNCT
ftr-408	405	50	promulgate	promulgate	VERB
ftr-408	405	51	regulations	regulation	NOUN
ftr-408	405	52	that	that	PRON
ftr-408	405	53	fix	fix	VERB
ftr-408	405	54	the	the	DET
ftr-408	405	55	problem	problem	NOUN
ftr-408	405	56	in	in	ADP
ftr-408	405	57	a	a	DET
ftr-408	405	58	taxpayer	taxpayer	NOUN
ftr-408	405	59	-	-	PUNCT
ftr-408	405	60	friendly	friendly	ADJ
ftr-408	405	61	manner	manner	NOUN
ftr-408	405	62	.	.	PUNCT
ftr-408	405	63	”	"	PUNCT
ftr-408	405	64	polsky73	polsky73	PROPN
ftr-408	405	65	70	70	NUM
ftr-408	405	66	.	.	PUNCT
ftr-408	406	1	irs	irs	PROPN
ftr-408	406	2	notice	notice	VERB
ftr-408	406	3	2005	2005	NUM
ftr-408	406	4	-	-	SYM
ftr-408	406	5	7	7	NUM
ftr-408	406	6	,	,	PUNCT
ftr-408	406	7	2005	2005	NUM
ftr-408	406	8	-	-	SYM
ftr-408	406	9	3	3	NUM
ftr-408	406	10	i.r.b	i.r.b	NOUN
ftr-408	406	11	.	.	PUNCT
ftr-408	407	1	340	340	NUM
ftr-408	407	2	.	.	X
ftr-408	408	1	71	71	NUM
ftr-408	408	2	.	.	PUNCT
ftr-408	409	1	irc	irc	PROPN
ftr-408	409	2	§	§	PROPN
ftr-408	409	3	§	§	PROPN
ftr-408	409	4	6043(c	6043(c	NOUN
ftr-408	409	5	)	)	PUNCT
ftr-408	409	6	;	;	PUNCT
ftr-408	409	7	6045(a	6045(a	X
ftr-408	409	8	)	)	PUNCT
ftr-408	409	9	.	.	PUNCT
ftr-408	410	1	72	72	NUM
ftr-408	410	2	.	.	PUNCT
ftr-408	411	1	gregg	gregg	PROPN
ftr-408	411	2	d.	d.	PROPN
ftr-408	411	3	polsky	polsky	PROPN
ftr-408	411	4	,	,	PUNCT
ftr-408	411	5	can	can	AUX
ftr-408	411	6	treasury	treasury	VERB
ftr-408	411	7	overrule	overrule	VERB
ftr-408	411	8	the	the	DET
ftr-408	411	9	supreme	supreme	PROPN
ftr-408	411	10	court	court	PROPN
ftr-408	411	11	?	?	PUNCT
ftr-408	412	1	,	,	PUNCT
ftr-408	412	2	84	84	NUM
ftr-408	412	3	b.u	b.u	PROPN
ftr-408	412	4	.	.	PROPN
ftr-408	412	5	l.	l.	PROPN
ftr-408	412	6	rev	rev	PROPN
ftr-408	412	7	.	.	PROPN
ftr-408	412	8	185	185	NUM
ftr-408	412	9	(	(	PUNCT
ftr-408	412	10	2004	2004	NUM
ftr-408	412	11	)	)	PUNCT
ftr-408	412	12	(	(	PUNCT
ftr-408	412	13	arguing	argue	VERB
ftr-408	412	14	that	that	SCONJ
ftr-408	412	15	the	the	DET
ftr-408	412	16	check	check	VERB
ftr-408	412	17	-	-	PUNCT
ftr-408	412	18	the	the	DET
ftr-408	412	19	-	-	PUNCT
ftr-408	412	20	box	box	NOUN
ftr-408	412	21	regulations	regulation	NOUN
ftr-408	412	22	contradict	contradict	VERB
ftr-408	412	23	established	establish	VERB
ftr-408	412	24	supreme	supreme	PROPN
ftr-408	412	25	court	court	PROPN
ftr-408	412	26	authority	authority	NOUN
ftr-408	412	27	in	in	ADP
ftr-408	412	28	morrissey	morrissey	PROPN
ftr-408	412	29	v.	v.	PROPN
ftr-408	412	30	comm’r	comm’r	PROPN
ftr-408	412	31	,	,	PUNCT
ftr-408	412	32	296	296	NUM
ftr-408	412	33	u.s	u.s	PROPN
ftr-408	412	34	.	.	PROPN
ftr-408	412	35	344	344	NUM
ftr-408	412	36	(	(	PUNCT
ftr-408	412	37	1935	1935	NUM
ftr-408	412	38	)	)	PUNCT
ftr-408	412	39	)	)	PUNCT
ftr-408	412	40	.	.	PUNCT
ftr-408	413	1	73	73	NUM
ftr-408	413	2	.	.	PUNCT
ftr-408	414	1	i	i	PRON
ftr-408	414	2	d.	d.	PROPN
ftr-408	414	3	at	at	ADP
ftr-408	414	4	188	188	NUM
ftr-408	414	5	-	-	SYM
ftr-408	414	6	9	9	NUM
ftr-408	414	7	.	.	NOUN
ftr-408	414	8	2006	2006	NUM
ftr-408	414	9	]	]	PUNCT
ftr-408	414	10	agency	agency	NOUN
ftr-408	414	11	activism	activism	NOUN
ftr-408	414	12	as	as	ADP
ftr-408	414	13	a	a	DET
ftr-408	414	14	new	new	ADJ
ftr-408	414	15	way	way	NOUN
ftr-408	414	16	of	of	ADP
ftr-408	414	17	life	life	NOUN
ftr-408	414	18	475	475	NUM
ftr-408	414	19	correctly	correctly	ADV
ftr-408	414	20	argues	argue	VERB
ftr-408	414	21	that	that	SCONJ
ftr-408	414	22	a	a	DET
ftr-408	414	23	congressional	congressional	ADJ
ftr-408	414	24	solution	solution	NOUN
ftr-408	414	25	is	be	AUX
ftr-408	414	26	the	the	DET
ftr-408	414	27	only	only	ADJ
ftr-408	414	28	valid	valid	ADJ
ftr-408	414	29	one	one	NUM
ftr-408	414	30	,	,	PUNCT
ftr-408	414	31	but	but	CCONJ
ftr-408	414	32	“	"	PUNCT
ftr-408	414	33	[	[	X
ftr-408	414	34	t]he	t]he	X
ftr-408	414	35	treasury	treasury	NOUN
ftr-408	414	36	,	,	PUNCT
ftr-408	414	37	however	however	ADV
ftr-408	414	38	,	,	PUNCT
ftr-408	414	39	has	have	AUX
ftr-408	414	40	recently	recently	ADV
ftr-408	414	41	shown	show	VERB
ftr-408	414	42	a	a	DET
ftr-408	414	43	tendency	tendency	NOUN
ftr-408	414	44	to	to	PART
ftr-408	414	45	choose	choose	VERB
ftr-408	414	46	option	option	NOUN
ftr-408	414	47	number	number	NOUN
ftr-408	414	48	(	(	PUNCT
ftr-408	414	49	3	3	NUM
ftr-408	414	50	)	)	PUNCT
ftr-408	414	51	(	(	PUNCT
ftr-408	414	52	fix	fix	VERB
ftr-408	414	53	the	the	DET
ftr-408	414	54	problem	problem	NOUN
ftr-408	414	55	in	in	ADP
ftr-408	414	56	taxpayer	taxpayer	NOUN
ftr-408	414	57	-	-	PUNCT
ftr-408	414	58	friendly	friendly	ADJ
ftr-408	414	59	manner	manner	NOUN
ftr-408	414	60	)	)	PUNCT
ftr-408	414	61	.	.	PUNCT
ftr-408	414	62	”	"	PUNCT
ftr-408	415	1	polsky	polsky	PROPN
ftr-408	415	2	’s	’s	PART
ftr-408	415	3	argument	argument	NOUN
ftr-408	415	4	resonates74	resonates74	NOUN
ftr-408	415	5	regarding	regard	VERB
ftr-408	415	6	life	life	NOUN
ftr-408	415	7	.	.	PUNCT
ftr-408	416	1	life	life	NOUN
ftr-408	416	2	is	be	AUX
ftr-408	416	3	extraordinarily	extraordinarily	ADV
ftr-408	416	4	taxpayer	taxpayer	NOUN
ftr-408	416	5	-	-	PUNCT
ftr-408	416	6	friendly	friendly	ADJ
ftr-408	416	7	because	because	SCONJ
ftr-408	416	8	of	of	ADP
ftr-408	416	9	the	the	DET
ftr-408	416	10	restrictions	restriction	NOUN
ftr-408	416	11	on	on	ADP
ftr-408	416	12	issue	issue	NOUN
ftr-408	416	13	selection	selection	NOUN
ftr-408	416	14	and	and	CCONJ
ftr-408	416	15	audit	audit	NOUN
ftr-408	416	16	expansion	expansion	NOUN
ftr-408	416	17	.	.	PUNCT
ftr-408	417	1	treasury	treasury	PROPN
ftr-408	417	2	is	be	AUX
ftr-408	417	3	apparently75	apparently75	NOUN
ftr-408	417	4	trying	try	VERB
ftr-408	417	5	to	to	PART
ftr-408	417	6	solve	solve	VERB
ftr-408	417	7	the	the	DET
ftr-408	417	8	problem	problem	NOUN
ftr-408	417	9	of	of	ADP
ftr-408	417	10	its	its	PRON
ftr-408	417	11	insufficient	insufficient	ADJ
ftr-408	417	12	resources	resource	NOUN
ftr-408	417	13	by	by	ADP
ftr-408	417	14	creating	create	VERB
ftr-408	417	15	a	a	DET
ftr-408	417	16	program	program	NOUN
ftr-408	417	17	that	that	PRON
ftr-408	417	18	is	be	AUX
ftr-408	417	19	unlikely	unlikely	ADJ
ftr-408	417	20	to	to	PART
ftr-408	417	21	trigger	trigger	VERB
ftr-408	417	22	any	any	DET
ftr-408	417	23	taxpayer	taxpayer	NOUN
ftr-408	417	24	complaint	complaint	NOUN
ftr-408	417	25	.	.	PUNCT
ftr-408	418	1	76	76	NUM
ftr-408	419	1	the	the	DET
ftr-408	419	2	irs	irs	PROPN
ftr-408	419	3	is	be	AUX
ftr-408	419	4	aware	aware	ADJ
ftr-408	419	5	of	of	ADP
ftr-408	419	6	these	these	DET
ftr-408	419	7	arguments	argument	NOUN
ftr-408	419	8	against	against	ADP
ftr-408	419	9	life	life	NOUN
ftr-408	419	10	.	.	PUNCT
ftr-408	420	1	in	in	ADP
ftr-408	420	2	fact	fact	NOUN
ftr-408	420	3	,	,	PUNCT
ftr-408	420	4	the	the	DET
ftr-408	420	5	irs	irs	PROPN
ftr-408	420	6	directly	directly	ADV
ftr-408	420	7	contemplated	contemplate	VERB
ftr-408	420	8	whether	whether	SCONJ
ftr-408	420	9	it	it	PRON
ftr-408	420	10	had	have	VERB
ftr-408	420	11	congressional	congressional	ADJ
ftr-408	420	12	authority	authority	NOUN
ftr-408	420	13	for	for	ADP
ftr-408	420	14	life	life	NOUN
ftr-408	420	15	early	early	ADV
ftr-408	420	16	on	on	ADP
ftr-408	420	17	when	when	SCONJ
ftr-408	420	18	it	it	PRON
ftr-408	420	19	was	be	AUX
ftr-408	420	20	developing	develop	VERB
ftr-408	420	21	its	its	PRON
ftr-408	420	22	internal	internal	ADJ
ftr-408	420	23	guidelines	guideline	NOUN
ftr-408	420	24	for	for	ADP
ftr-408	420	25	life	life	NOUN
ftr-408	420	26	.	.	PUNCT
ftr-408	421	1	in	in	ADP
ftr-408	421	2	response	response	NOUN
ftr-408	421	3	to	to	ADP
ftr-408	421	4	the	the	DET
ftr-408	421	5	argument	argument	NOUN
ftr-408	421	6	that	that	SCONJ
ftr-408	421	7	life	life	NOUN
ftr-408	421	8	directly	directly	ADV
ftr-408	421	9	conflicts	conflict	VERB
ftr-408	421	10	with	with	ADP
ftr-408	421	11	provisions	provision	NOUN
ftr-408	421	12	of	of	ADP
ftr-408	421	13	the	the	DET
ftr-408	421	14	code	code	NOUN
ftr-408	421	15	that	that	SCONJ
ftr-408	421	16	74	74	NUM
ftr-408	421	17	.	.	PUNCT
ftr-408	422	1	i	i	PRON
ftr-408	422	2	d.	d.	PROPN
ftr-408	422	3	at	at	ADP
ftr-408	422	4	189	189	NUM
ftr-408	422	5	.	.	PUNCT
ftr-408	423	1	75	75	NUM
ftr-408	423	2	.	.	PUNCT
ftr-408	424	1	the	the	DET
ftr-408	424	2	irs	irs	PROPN
ftr-408	424	3	would	would	AUX
ftr-408	424	4	likely	likely	ADV
ftr-408	424	5	argue	argue	VERB
ftr-408	424	6	that	that	SCONJ
ftr-408	424	7	the	the	DET
ftr-408	424	8	application	application	NOUN
ftr-408	424	9	of	of	ADP
ftr-408	424	10	materiality	materiality	NOUN
ftr-408	424	11	thresholds	threshold	NOUN
ftr-408	424	12	to	to	ADP
ftr-408	424	13	taxpayers	taxpayer	NOUN
ftr-408	424	14	’	'	PUNCT
ftr-408	424	15	claims	claim	NOUN
ftr-408	424	16	as	as	SCONJ
ftr-408	424	17	discussed	discuss	VERB
ftr-408	424	18	in	in	ADP
ftr-408	424	19	section	section	NOUN
ftr-408	424	20	iii.a	iii.a	PROPN
ftr-408	424	21	,	,	PUNCT
ftr-408	424	22	supra	supra	NOUN
ftr-408	424	23	,	,	PUNCT
ftr-408	424	24	counteracts	counteract	VERB
ftr-408	424	25	any	any	DET
ftr-408	424	26	overly	overly	ADV
ftr-408	424	27	taxpayer	taxpayer	NOUN
ftr-408	424	28	-	-	PUNCT
ftr-408	424	29	friendly	friendly	ADJ
ftr-408	424	30	effects	effect	NOUN
ftr-408	424	31	.	.	PUNCT
ftr-408	425	1	this	this	DET
ftr-408	425	2	aspect	aspect	NOUN
ftr-408	425	3	of	of	ADP
ftr-408	425	4	life	life	NOUN
ftr-408	425	5	likely	likely	ADV
ftr-408	425	6	does	do	VERB
ftr-408	425	7	little	little	ADJ
ftr-408	425	8	to	to	PART
ftr-408	425	9	lessen	lessen	VERB
ftr-408	425	10	life	life	PROPN
ftr-408	425	11	’s	’s	PART
ftr-408	425	12	protaxpayer	protaxpayer	NOUN
ftr-408	425	13	effects	effect	NOUN
ftr-408	425	14	.	.	PUNCT
ftr-408	426	1	in	in	ADP
ftr-408	426	2	the	the	DET
ftr-408	426	3	audit	audit	NOUN
ftr-408	426	4	context	context	NOUN
ftr-408	426	5	,	,	PUNCT
ftr-408	426	6	it	it	PRON
ftr-408	426	7	is	be	AUX
ftr-408	426	8	the	the	DET
ftr-408	426	9	irs	irs	PROPN
ftr-408	426	10	that	that	PRON
ftr-408	426	11	is	be	AUX
ftr-408	426	12	much	much	ADV
ftr-408	426	13	more	more	ADV
ftr-408	426	14	likely	likely	ADJ
ftr-408	426	15	to	to	PART
ftr-408	426	16	want	want	VERB
ftr-408	426	17	to	to	PART
ftr-408	426	18	raise	raise	VERB
ftr-408	426	19	additional	additional	ADJ
ftr-408	426	20	issues	issue	NOUN
ftr-408	426	21	.	.	PUNCT
ftr-408	427	1	taxpayers	taxpayer	NOUN
ftr-408	427	2	,	,	PUNCT
ftr-408	427	3	especially	especially	ADV
ftr-408	427	4	profit	profit	NOUN
ftr-408	427	5	-	-	PUNCT
ftr-408	427	6	minded	minded	ADJ
ftr-408	427	7	corporations	corporation	NOUN
ftr-408	427	8	with	with	ADP
ftr-408	427	9	sophisticated	sophisticated	ADJ
ftr-408	427	10	tax	tax	NOUN
ftr-408	427	11	advisers	adviser	NOUN
ftr-408	427	12	,	,	PUNCT
ftr-408	427	13	have	have	AUX
ftr-408	427	14	most	most	ADV
ftr-408	427	15	likely	likely	ADV
ftr-408	427	16	already	already	ADV
ftr-408	427	17	taken	take	VERB
ftr-408	427	18	all	all	PRON
ftr-408	427	19	of	of	ADP
ftr-408	427	20	the	the	DET
ftr-408	427	21	deductions	deduction	NOUN
ftr-408	427	22	that	that	PRON
ftr-408	427	23	they	they	PRON
ftr-408	427	24	believe	believe	VERB
ftr-408	427	25	are	be	AUX
ftr-408	427	26	even	even	ADV
ftr-408	427	27	remotely	remotely	ADV
ftr-408	427	28	available	available	ADJ
ftr-408	427	29	and	and	CCONJ
ftr-408	427	30	have	have	AUX
ftr-408	427	31	excluded	exclude	VERB
ftr-408	427	32	all	all	DET
ftr-408	427	33	items	item	NOUN
ftr-408	427	34	that	that	PRON
ftr-408	427	35	might	might	AUX
ftr-408	427	36	remotely	remotely	ADV
ftr-408	427	37	be	be	AUX
ftr-408	427	38	argued	argue	VERB
ftr-408	427	39	not	not	PART
ftr-408	427	40	to	to	PART
ftr-408	427	41	be	be	AUX
ftr-408	427	42	income	income	NOUN
ftr-408	427	43	.	.	PUNCT
ftr-408	428	1	76	76	NUM
ftr-408	428	2	.	.	PUNCT
ftr-408	429	1	see	see	VERB
ftr-408	429	2	note	note	NOUN
ftr-408	429	3	24	24	NUM
ftr-408	429	4	for	for	ADP
ftr-408	429	5	a	a	DET
ftr-408	429	6	discussion	discussion	NOUN
ftr-408	429	7	of	of	ADP
ftr-408	429	8	the	the	DET
ftr-408	429	9	private	private	ADJ
ftr-408	429	10	interest	interest	NOUN
ftr-408	429	11	groups	group	NOUN
ftr-408	429	12	that	that	PRON
ftr-408	429	13	lmsb	lmsb	VERB
ftr-408	429	14	consulted	consult	VERB
ftr-408	429	15	with	with	ADP
ftr-408	429	16	in	in	ADP
ftr-408	429	17	designing	design	VERB
ftr-408	429	18	life	life	NOUN
ftr-408	429	19	.	.	PUNCT
ftr-408	430	1	such	such	ADJ
ftr-408	430	2	consultation	consultation	NOUN
ftr-408	430	3	is	be	AUX
ftr-408	430	4	akin	akin	ADJ
ftr-408	430	5	to	to	ADP
ftr-408	430	6	the	the	DET
ftr-408	430	7	farmer	farmer	NOUN
ftr-408	430	8	consulting	consult	VERB
ftr-408	430	9	with	with	ADP
ftr-408	430	10	the	the	DET
ftr-408	430	11	fox	fox	NOUN
ftr-408	430	12	on	on	ADP
ftr-408	430	13	appropriate	appropriate	ADJ
ftr-408	430	14	ways	way	NOUN
ftr-408	430	15	to	to	PART
ftr-408	430	16	guard	guard	VERB
ftr-408	430	17	the	the	DET
ftr-408	430	18	hen	hen	PROPN
ftr-408	430	19	house	house	NOUN
ftr-408	430	20	,	,	PUNCT
ftr-408	430	21	and	and	CCONJ
ftr-408	430	22	thus	thus	ADV
ftr-408	430	23	the	the	DET
ftr-408	430	24	taxpayer	taxpayer	NOUN
ftr-408	430	25	-	-	PUNCT
ftr-408	430	26	friendly	friendly	ADJ
ftr-408	430	27	nature	nature	NOUN
ftr-408	430	28	of	of	ADP
ftr-408	430	29	life	life	NOUN
ftr-408	430	30	is	be	AUX
ftr-408	430	31	easy	easy	ADJ
ftr-408	430	32	to	to	PART
ftr-408	430	33	understand	understand	VERB
ftr-408	430	34	.	.	PUNCT
ftr-408	431	1	in	in	ADP
ftr-408	431	2	addition	addition	NOUN
ftr-408	431	3	to	to	ADP
ftr-408	431	4	the	the	DET
ftr-408	431	5	fact	fact	NOUN
ftr-408	431	6	that	that	SCONJ
ftr-408	431	7	taxpayers	taxpayer	NOUN
ftr-408	431	8	would	would	AUX
ftr-408	431	9	likely	likely	ADV
ftr-408	431	10	not	not	PART
ftr-408	431	11	complain	complain	VERB
ftr-408	431	12	about	about	ADP
ftr-408	431	13	the	the	DET
ftr-408	431	14	program	program	NOUN
ftr-408	431	15	,	,	PUNCT
ftr-408	431	16	the	the	DET
ftr-408	431	17	irs	irs	PROPN
ftr-408	431	18	knows	know	VERB
ftr-408	431	19	that	that	SCONJ
ftr-408	431	20	taxpayers	taxpayer	NOUN
ftr-408	431	21	will	will	AUX
ftr-408	431	22	be	be	AUX
ftr-408	431	23	unable	unable	ADJ
ftr-408	431	24	to	to	PART
ftr-408	431	25	challenge	challenge	VERB
ftr-408	431	26	life	life	NOUN
ftr-408	431	27	,	,	PUNCT
ftr-408	431	28	even	even	ADV
ftr-408	431	29	if	if	SCONJ
ftr-408	431	30	the	the	DET
ftr-408	431	31	program	program	NOUN
ftr-408	431	32	is	be	AUX
ftr-408	431	33	invalid	invalid	ADJ
ftr-408	431	34	.	.	PUNCT
ftr-408	432	1	gregg	gregg	PROPN
ftr-408	432	2	polsky	polsky	PROPN
ftr-408	432	3	argues	argue	VERB
ftr-408	432	4	a	a	DET
ftr-408	432	5	similar	similar	ADJ
ftr-408	432	6	idea	idea	NOUN
ftr-408	432	7	with	with	ADP
ftr-408	432	8	regards	regard	NOUN
ftr-408	432	9	to	to	ADP
ftr-408	432	10	the	the	DET
ftr-408	432	11	check	check	NOUN
ftr-408	432	12	the	the	DET
ftr-408	432	13	box	box	NOUN
ftr-408	432	14	regulations	regulation	NOUN
ftr-408	432	15	:	:	PUNCT
ftr-408	432	16	a	a	DET
ftr-408	432	17	more	more	ADV
ftr-408	432	18	cynical	cynical	ADJ
ftr-408	432	19	explanation	explanation	NOUN
ftr-408	432	20	is	be	AUX
ftr-408	432	21	that	that	SCONJ
ftr-408	432	22	the	the	DET
ftr-408	432	23	treasury	treasury	NOUN
ftr-408	432	24	was	be	AUX
ftr-408	432	25	aware	aware	ADJ
ftr-408	432	26	of	of	ADP
ftr-408	432	27	the	the	DET
ftr-408	432	28	regulations	regulation	NOUN
ftr-408	432	29	'	'	PART
ftr-408	432	30	invalidity	invalidity	NOUN
ftr-408	432	31	yet	yet	ADV
ftr-408	432	32	issued	issue	VERB
ftr-408	432	33	them	they	PRON
ftr-408	432	34	anyway	anyway	ADV
ftr-408	432	35	because	because	SCONJ
ftr-408	432	36	it	it	PRON
ftr-408	432	37	severely	severely	ADV
ftr-408	432	38	discounted	discount	VERB
ftr-408	432	39	the	the	DET
ftr-408	432	40	likelihood	likelihood	NOUN
ftr-408	432	41	of	of	ADP
ftr-408	432	42	any	any	DET
ftr-408	432	43	judicial	judicial	ADJ
ftr-408	432	44	challenge	challenge	NOUN
ftr-408	432	45	.	.	PUNCT
ftr-408	433	1	under	under	ADP
ftr-408	433	2	this	this	DET
ftr-408	433	3	view	view	NOUN
ftr-408	433	4	,	,	PUNCT
ftr-408	433	5	the	the	DET
ftr-408	433	6	treasury	treasury	NOUN
ftr-408	433	7	intentionally	intentionally	ADV
ftr-408	433	8	promulgated	promulgate	VERB
ftr-408	433	9	invalid	invalid	ADJ
ftr-408	433	10	regulations	regulation	NOUN
ftr-408	433	11	but	but	CCONJ
ftr-408	433	12	determined	determine	VERB
ftr-408	433	13	that	that	SCONJ
ftr-408	433	14	the	the	DET
ftr-408	433	15	regulations	regulation	NOUN
ftr-408	433	16	were	be	AUX
ftr-408	433	17	insulated	insulate	VERB
ftr-408	433	18	from	from	ADP
ftr-408	433	19	a	a	DET
ftr-408	433	20	challenge	challenge	NOUN
ftr-408	433	21	due	due	ADJ
ftr-408	433	22	the	the	DET
ftr-408	433	23	very	very	ADV
ftr-408	433	24	restrictive	restrictive	ADJ
ftr-408	433	25	taxpayer	taxpayer	NOUN
ftr-408	433	26	standing	standing	NOUN
ftr-408	433	27	doctrine	doctrine	NOUN
ftr-408	433	28	discussed	discuss	VERB
ftr-408	433	29	below	below	ADV
ftr-408	433	30	.	.	PUNCT
ftr-408	434	1	if	if	SCONJ
ftr-408	434	2	,	,	PUNCT
ftr-408	434	3	however	however	ADV
ftr-408	434	4	,	,	PUNCT
ftr-408	434	5	the	the	DET
ftr-408	434	6	treasury	treasury	NOUN
ftr-408	434	7	had	have	VERB
ftr-408	434	8	this	this	DET
ftr-408	434	9	troubling	troubling	ADJ
ftr-408	434	10	view	view	NOUN
ftr-408	434	11	,	,	PUNCT
ftr-408	434	12	it	it	PRON
ftr-408	434	13	was	be	AUX
ftr-408	434	14	short	short	ADV
ftr-408	434	15	-	-	PUNCT
ftr-408	434	16	sighted	sighted	ADJ
ftr-408	434	17	because	because	SCONJ
ftr-408	434	18	,	,	PUNCT
ftr-408	434	19	although	although	SCONJ
ftr-408	434	20	a	a	DET
ftr-408	434	21	taxpayer	taxpayer	NOUN
ftr-408	434	22	with	with	ADP
ftr-408	434	23	standing	stand	VERB
ftr-408	434	24	to	to	PART
ftr-408	434	25	challenge	challenge	VERB
ftr-408	434	26	the	the	DET
ftr-408	434	27	regulations	regulation	NOUN
ftr-408	434	28	might	might	AUX
ftr-408	434	29	be	be	AUX
ftr-408	434	30	hard	hard	ADJ
ftr-408	434	31	to	to	PART
ftr-408	434	32	find	find	VERB
ftr-408	434	33	,	,	PUNCT
ftr-408	434	34	it	it	PRON
ftr-408	434	35	is	be	AUX
ftr-408	434	36	inevitable	inevitable	ADJ
ftr-408	434	37	that	that	SCONJ
ftr-408	434	38	such	such	ADJ
ftr-408	434	39	taxpayers	taxpayer	NOUN
ftr-408	434	40	exist	exist	VERB
ftr-408	434	41	.	.	PUNCT
ftr-408	435	1	polsky	polsky	PROPN
ftr-408	435	2	,	,	PUNCT
ftr-408	435	3	supra	supra	PROPN
ftr-408	435	4	note	note	PROPN
ftr-408	435	5	72	72	NUM
ftr-408	435	6	,	,	PUNCT
ftr-408	435	7	at	at	ADP
ftr-408	435	8	238	238	NUM
ftr-408	435	9	-	-	SYM
ftr-408	435	10	9	9	NUM
ftr-408	435	11	.	.	X
ftr-408	436	1	476	476	NUM
ftr-408	436	2	florida	florida	PROPN
ftr-408	436	3	tax	tax	NOUN
ftr-408	436	4	review	review	NOUN
ftr-408	436	5	vol.7:7	vol.7:7	PRON
ftr-408	436	6	specifically	specifically	ADV
ftr-408	436	7	treated	treat	VERB
ftr-408	436	8	how	how	SCONJ
ftr-408	436	9	taxpayers	taxpayer	NOUN
ftr-408	436	10	should	should	AUX
ftr-408	436	11	handle	handle	VERB
ftr-408	436	12	certain	certain	ADJ
ftr-408	436	13	items	item	NOUN
ftr-408	436	14	,	,	PUNCT
ftr-408	436	15	the	the	DET
ftr-408	436	16	irs	irs	PROPN
ftr-408	436	17	stated	state	VERB
ftr-408	436	18	in	in	ADP
ftr-408	436	19	an	an	DET
ftr-408	436	20	early	early	ADJ
ftr-408	436	21	version	version	NOUN
ftr-408	436	22	of	of	ADP
ftr-408	436	23	an	an	DET
ftr-408	436	24	internal	internal	ADJ
ftr-408	436	25	frequently	frequently	ADV
ftr-408	436	26	-	-	PUNCT
ftr-408	436	27	asked	ask	VERB
ftr-408	436	28	-	-	PUNCT
ftr-408	436	29	questions	question	NOUN
ftr-408	436	30	document	document	NOUN
ftr-408	436	31	:	:	PUNCT
ftr-408	436	32	“	"	PUNCT
ftr-408	436	33	it	it	PRON
ftr-408	436	34	is	be	AUX
ftr-408	436	35	the	the	DET
ftr-408	436	36	irs	irs	PROPN
ftr-408	436	37	’	'	PUNCT
ftr-408	436	38	obligation	obligation	NOUN
ftr-408	436	39	to	to	PART
ftr-408	436	40	efficiently	efficiently	ADV
ftr-408	436	41	utilize	utilize	VERB
ftr-408	436	42	its	its	PRON
ftr-408	436	43	resources	resource	NOUN
ftr-408	436	44	.	.	PUNCT
ftr-408	437	1	we	we	PRON
ftr-408	437	2	do	do	AUX
ftr-408	437	3	not	not	PART
ftr-408	437	4	think	think	VERB
ftr-408	437	5	that	that	SCONJ
ftr-408	437	6	congress	congress	PROPN
ftr-408	437	7	would	would	AUX
ftr-408	437	8	dispute	dispute	VERB
ftr-408	437	9	comparing	compare	VERB
ftr-408	437	10	potential	potential	ADJ
ftr-408	437	11	benefits	benefit	NOUN
ftr-408	437	12	from	from	ADP
ftr-408	437	13	examining	examine	VERB
ftr-408	437	14	an	an	DET
ftr-408	437	15	area	area	NOUN
ftr-408	437	16	to	to	ADP
ftr-408	437	17	the	the	DET
ftr-408	437	18	resources	resource	NOUN
ftr-408	437	19	required	require	VERB
ftr-408	437	20	to	to	PART
ftr-408	437	21	perform	perform	VERB
ftr-408	437	22	the	the	DET
ftr-408	437	23	examination	examination	NOUN
ftr-408	437	24	.	.	PUNCT
ftr-408	437	25	”	"	PUNCT
ftr-408	438	1	merely	merely	ADV
ftr-408	438	2	stating	state	VERB
ftr-408	438	3	this	this	PRON
ftr-408	438	4	,	,	PUNCT
ftr-408	438	5	however,77	however,77	NOUN
ftr-408	438	6	does	do	AUX
ftr-408	438	7	not	not	PART
ftr-408	438	8	make	make	VERB
ftr-408	438	9	it	it	PRON
ftr-408	438	10	so	so	ADV
ftr-408	438	11	.	.	PUNCT
ftr-408	439	1	the	the	DET
ftr-408	439	2	irs	irs	PROPN
ftr-408	439	3	is	be	AUX
ftr-408	439	4	basically	basically	ADV
ftr-408	439	5	assuming	assume	VERB
ftr-408	439	6	congressional	congressional	ADJ
ftr-408	439	7	support	support	NOUN
ftr-408	439	8	for	for	ADP
ftr-408	439	9	its	its	PRON
ftr-408	439	10	actions	action	NOUN
ftr-408	439	11	rather	rather	ADV
ftr-408	439	12	than	than	ADP
ftr-408	439	13	directly	directly	ADV
ftr-408	439	14	asking	ask	VERB
ftr-408	439	15	congress	congress	PROPN
ftr-408	439	16	for	for	ADP
ftr-408	439	17	authority	authority	NOUN
ftr-408	439	18	to	to	PART
ftr-408	439	19	implement	implement	VERB
ftr-408	439	20	life	life	NOUN
ftr-408	439	21	.	.	PUNCT
ftr-408	440	1	the	the	DET
ftr-408	440	2	irs	irs	PROPN
ftr-408	440	3	is	be	AUX
ftr-408	440	4	,	,	PUNCT
ftr-408	440	5	thus	thus	ADV
ftr-408	440	6	,	,	PUNCT
ftr-408	440	7	justifying	justify	VERB
ftr-408	440	8	taking	take	VERB
ftr-408	440	9	on	on	ADP
ftr-408	440	10	a	a	DET
ftr-408	440	11	legislative	legislative	ADJ
ftr-408	440	12	function	function	NOUN
ftr-408	440	13	based	base	VERB
ftr-408	440	14	solely	solely	ADV
ftr-408	440	15	on	on	ADP
ftr-408	440	16	its	its	PRON
ftr-408	440	17	questionable	questionable	ADJ
ftr-408	440	18	assertion	assertion	NOUN
ftr-408	440	19	that	that	SCONJ
ftr-408	440	20	congress	congress	PROPN
ftr-408	440	21	would	would	AUX
ftr-408	440	22	approve	approve	VERB
ftr-408	440	23	.	.	PUNCT
ftr-408	441	1	such	such	ADJ
ftr-408	441	2	action	action	NOUN
ftr-408	441	3	is	be	AUX
ftr-408	441	4	legally	legally	ADV
ftr-408	441	5	inappropriate	inappropriate	ADJ
ftr-408	441	6	even	even	ADV
ftr-408	441	7	if	if	SCONJ
ftr-408	441	8	one	one	PRON
ftr-408	441	9	believes	believe	VERB
ftr-408	441	10	that	that	SCONJ
ftr-408	441	11	the	the	DET
ftr-408	441	12	irs	irs	PROPN
ftr-408	441	13	is	be	AUX
ftr-408	441	14	adopting	adopt	VERB
ftr-408	441	15	life	life	NOUN
ftr-408	441	16	as	as	ADP
ftr-408	441	17	a	a	DET
ftr-408	441	18	good	good	ADJ
ftr-408	441	19	way	way	NOUN
ftr-408	441	20	to	to	PART
ftr-408	441	21	deal	deal	VERB
ftr-408	441	22	with	with	ADP
ftr-408	441	23	the	the	DET
ftr-408	441	24	very	very	ADV
ftr-408	441	25	real	real	ADJ
ftr-408	441	26	problem	problem	NOUN
ftr-408	441	27	of	of	ADP
ftr-408	441	28	diminishing	diminish	VERB
ftr-408	441	29	enforcement	enforcement	NOUN
ftr-408	441	30	resources	resource	NOUN
ftr-408	441	31	.	.	PUNCT
ftr-408	442	1	in78	in78	PROPN
ftr-408	442	2	77	77	NUM
ftr-408	442	3	.	.	PUNCT
ftr-408	443	1	first	first	ADJ
ftr-408	443	2	life	life	PROPN
ftr-408	443	3	faq	faq	NOUN
ftr-408	443	4	,	,	PUNCT
ftr-408	443	5	supra	supra	PROPN
ftr-408	443	6	note	note	PROPN
ftr-408	443	7	37	37	NUM
ftr-408	443	8	,	,	PUNCT
ftr-408	443	9	at	at	ADP
ftr-408	443	10	10	10	NUM
ftr-408	443	11	.	.	PUNCT
ftr-408	444	1	the	the	DET
ftr-408	444	2	full	full	ADJ
ftr-408	444	3	question	question	NOUN
ftr-408	444	4	and	and	CCONJ
ftr-408	444	5	answer	answer	NOUN
ftr-408	444	6	reads	read	NOUN
ftr-408	444	7	:	:	PUNCT
ftr-408	444	8	based	base	VERB
ftr-408	444	9	on	on	ADP
ftr-408	444	10	information	information	NOUN
ftr-408	444	11	presented	present	VERB
ftr-408	444	12	to	to	ADP
ftr-408	444	13	me	i	PRON
ftr-408	444	14	,	,	PUNCT
ftr-408	444	15	it	it	PRON
ftr-408	444	16	is	be	AUX
ftr-408	444	17	my	my	PRON
ftr-408	444	18	impression	impression	NOUN
ftr-408	444	19	that	that	SCONJ
ftr-408	444	20	if	if	SCONJ
ftr-408	444	21	the	the	DET
ftr-408	444	22	taxpayer	taxpayer	NOUN
ftr-408	444	23	had	have	AUX
ftr-408	444	24	expensed	expense	VERB
ftr-408	444	25	an	an	DET
ftr-408	444	26	item	item	NOUN
ftr-408	444	27	that	that	PRON
ftr-408	444	28	has	have	AUX
ftr-408	444	29	normally	normally	ADV
ftr-408	444	30	been	be	AUX
ftr-408	444	31	capitalized	capitalize	VERB
ftr-408	444	32	over	over	ADP
ftr-408	444	33	a	a	DET
ftr-408	444	34	3	3	NUM
ftr-408	444	35	-	-	PUNCT
ftr-408	444	36	year	year	NOUN
ftr-408	444	37	life	life	NOUN
ftr-408	444	38	,	,	PUNCT
ftr-408	444	39	i	i	PRON
ftr-408	444	40	would	would	AUX
ftr-408	444	41	not	not	PART
ftr-408	444	42	propose	propose	VERB
ftr-408	444	43	an	an	DET
ftr-408	444	44	adjustment	adjustment	NOUN
ftr-408	444	45	.	.	PUNCT
ftr-408	445	1	is	be	AUX
ftr-408	445	2	this	this	DET
ftr-408	445	3	correct	correct	ADJ
ftr-408	445	4	?	?	PUNCT
ftr-408	446	1	if	if	SCONJ
ftr-408	446	2	i	i	PRON
ftr-408	446	3	am	be	AUX
ftr-408	446	4	correct	correct	ADJ
ftr-408	446	5	,	,	PUNCT
ftr-408	446	6	is	be	AUX
ftr-408	446	7	n’t	not	PART
ftr-408	446	8	this	this	PRON
ftr-408	446	9	in	in	ADP
ftr-408	446	10	direct	direct	ADJ
ftr-408	446	11	conflict	conflict	NOUN
ftr-408	446	12	with	with	ADP
ftr-408	446	13	the	the	DET
ftr-408	446	14	irc	irc	NOUN
ftr-408	446	15	and	and	CCONJ
ftr-408	446	16	the	the	DET
ftr-408	446	17	intent	intent	NOUN
ftr-408	446	18	of	of	ADP
ftr-408	446	19	congress	congress	PROPN
ftr-408	446	20	?	?	PUNCT
ftr-408	447	1	in	in	ADP
ftr-408	447	2	most	most	ADJ
ftr-408	447	3	cases	case	NOUN
ftr-408	447	4	,	,	PUNCT
ftr-408	447	5	a	a	DET
ftr-408	447	6	timing	timing	NOUN
ftr-408	447	7	issue	issue	NOUN
ftr-408	447	8	such	such	ADJ
ftr-408	447	9	as	as	ADP
ftr-408	447	10	the	the	DET
ftr-408	447	11	one	one	NOUN
ftr-408	447	12	described	describe	VERB
ftr-408	447	13	in	in	ADP
ftr-408	447	14	your	your	PRON
ftr-408	447	15	question	question	NOUN
ftr-408	447	16	would	would	AUX
ftr-408	447	17	not	not	PART
ftr-408	447	18	result	result	VERB
ftr-408	447	19	in	in	ADP
ftr-408	447	20	a	a	DET
ftr-408	447	21	material	material	NOUN
ftr-408	447	22	impact	impact	NOUN
ftr-408	447	23	on	on	ADP
ftr-408	447	24	the	the	DET
ftr-408	447	25	returns	return	NOUN
ftr-408	447	26	as	as	ADP
ftr-408	447	27	a	a	DET
ftr-408	447	28	whole	whole	NOUN
ftr-408	447	29	.	.	PUNCT
ftr-408	448	1	there	there	PRON
ftr-408	448	2	may	may	AUX
ftr-408	448	3	be	be	AUX
ftr-408	448	4	instances	instance	NOUN
ftr-408	448	5	where	where	SCONJ
ftr-408	448	6	the	the	DET
ftr-408	448	7	size	size	NOUN
ftr-408	448	8	of	of	ADP
ftr-408	448	9	a	a	DET
ftr-408	448	10	short	short	ADJ
ftr-408	448	11	-	-	PUNCT
ftr-408	448	12	term	term	NOUN
ftr-408	448	13	timing	timing	NOUN
ftr-408	448	14	item	item	NOUN
ftr-408	448	15	would	would	AUX
ftr-408	448	16	cause	cause	VERB
ftr-408	448	17	it	it	PRON
ftr-408	448	18	to	to	PART
ftr-408	448	19	be	be	AUX
ftr-408	448	20	material	material	ADJ
ftr-408	448	21	,	,	PUNCT
ftr-408	448	22	in	in	ADP
ftr-408	448	23	which	which	DET
ftr-408	448	24	case	case	NOUN
ftr-408	448	25	the	the	DET
ftr-408	448	26	item	item	NOUN
ftr-408	448	27	would	would	AUX
ftr-408	448	28	be	be	AUX
ftr-408	448	29	selected	select	VERB
ftr-408	448	30	for	for	ADP
ftr-408	448	31	examination	examination	NOUN
ftr-408	448	32	.	.	PUNCT
ftr-408	449	1	in	in	ADP
ftr-408	449	2	addition	addition	NOUN
ftr-408	449	3	,	,	PUNCT
ftr-408	449	4	agents	agent	NOUN
ftr-408	449	5	can	can	AUX
ftr-408	449	6	not	not	PART
ftr-408	449	7	ignore	ignore	VERB
ftr-408	449	8	requirements	requirement	NOUN
ftr-408	449	9	involving	involve	VERB
ftr-408	449	10	a	a	DET
ftr-408	449	11	change	change	NOUN
ftr-408	449	12	in	in	ADP
ftr-408	449	13	accounting	accounting	NOUN
ftr-408	449	14	method	method	NOUN
ftr-408	449	15	.	.	PUNCT
ftr-408	450	1	it	it	PRON
ftr-408	450	2	is	be	AUX
ftr-408	450	3	the	the	DET
ftr-408	450	4	irs	irs	PROPN
ftr-408	450	5	’	'	PUNCT
ftr-408	450	6	obligation	obligation	NOUN
ftr-408	450	7	to	to	PART
ftr-408	450	8	efficiently	efficiently	ADV
ftr-408	450	9	utilize	utilize	VERB
ftr-408	450	10	its	its	PRON
ftr-408	450	11	resources	resource	NOUN
ftr-408	450	12	.	.	PUNCT
ftr-408	451	1	we	we	PRON
ftr-408	451	2	do	do	AUX
ftr-408	451	3	not	not	PART
ftr-408	451	4	think	think	VERB
ftr-408	451	5	that	that	SCONJ
ftr-408	451	6	congress	congress	PROPN
ftr-408	451	7	would	would	AUX
ftr-408	451	8	dispute	dispute	VERB
ftr-408	451	9	comparing	compare	VERB
ftr-408	451	10	potential	potential	ADJ
ftr-408	451	11	benefits	benefit	NOUN
ftr-408	451	12	from	from	ADP
ftr-408	451	13	examining	examine	VERB
ftr-408	451	14	an	an	DET
ftr-408	451	15	area	area	NOUN
ftr-408	451	16	to	to	ADP
ftr-408	451	17	the	the	DET
ftr-408	451	18	resources	resource	NOUN
ftr-408	451	19	required	require	VERB
ftr-408	451	20	to	to	PART
ftr-408	451	21	perform	perform	VERB
ftr-408	451	22	the	the	DET
ftr-408	451	23	examination	examination	NOUN
ftr-408	451	24	.	.	PUNCT
ftr-408	452	1	yes	yes	INTJ
ftr-408	452	2	,	,	PUNCT
ftr-408	452	3	you	you	PRON
ftr-408	452	4	have	have	AUX
ftr-408	452	5	found	find	VERB
ftr-408	452	6	the	the	DET
ftr-408	452	7	issue	issue	NOUN
ftr-408	452	8	without	without	ADP
ftr-408	452	9	having	have	VERB
ftr-408	452	10	to	to	PART
ftr-408	452	11	perform	perform	VERB
ftr-408	452	12	much	much	ADJ
ftr-408	452	13	examination	examination	NOUN
ftr-408	452	14	work	work	NOUN
ftr-408	452	15	.	.	PUNCT
ftr-408	453	1	however	however	ADV
ftr-408	453	2	,	,	PUNCT
ftr-408	453	3	the	the	DET
ftr-408	453	4	compliance	compliance	NOUN
ftr-408	453	5	impact	impact	NOUN
ftr-408	453	6	of	of	ADP
ftr-408	453	7	spreading	spread	VERB
ftr-408	453	8	the	the	DET
ftr-408	453	9	deferral	deferral	NOUN
ftr-408	453	10	over	over	ADP
ftr-408	453	11	the	the	DET
ftr-408	453	12	three	three	NUM
ftr-408	453	13	years	year	NOUN
ftr-408	453	14	may	may	AUX
ftr-408	453	15	not	not	PART
ftr-408	453	16	be	be	AUX
ftr-408	453	17	material	material	ADJ
ftr-408	453	18	enough	enough	ADV
ftr-408	453	19	to	to	PART
ftr-408	453	20	support	support	VERB
ftr-408	453	21	the	the	DET
ftr-408	453	22	time	time	NOUN
ftr-408	453	23	spent	spend	VERB
ftr-408	453	24	.	.	PUNCT
ftr-408	454	1	78	78	NUM
ftr-408	454	2	.	.	PUNCT
ftr-408	455	1	see	see	VERB
ftr-408	455	2	polsky	polsky	PROPN
ftr-408	455	3	,	,	PUNCT
ftr-408	455	4	supra	supra	PROPN
ftr-408	455	5	note	note	PROPN
ftr-408	455	6	72	72	NUM
ftr-408	455	7	,	,	PUNCT
ftr-408	455	8	at	at	ADP
ftr-408	455	9	187	187	NUM
ftr-408	455	10	(	(	PUNCT
ftr-408	455	11	arguing	argue	VERB
ftr-408	455	12	that	that	DET
ftr-408	455	13	invalidity	invalidity	NOUN
ftr-408	455	14	of	of	ADP
ftr-408	455	15	the	the	DET
ftr-408	455	16	check	check	NOUN
ftr-408	455	17	-	-	PUNCT
ftr-408	455	18	thebox	thebox	NOUN
ftr-408	455	19	regulations	regulation	NOUN
ftr-408	455	20	was	be	AUX
ftr-408	455	21	not	not	PART
ftr-408	455	22	eliminated	eliminate	VERB
ftr-408	455	23	by	by	ADP
ftr-408	455	24	the	the	DET
ftr-408	455	25	fact	fact	NOUN
ftr-408	455	26	that	that	SCONJ
ftr-408	455	27	they	they	PRON
ftr-408	455	28	represented	represent	VERB
ftr-408	455	29	sound	sound	ADJ
ftr-408	455	30	tax	tax	NOUN
ftr-408	455	31	policy	policy	NOUN
ftr-408	455	32	)	)	PUNCT
ftr-408	455	33	.	.	PUNCT
ftr-408	456	1	a	a	DET
ftr-408	456	2	recent	recent	ADJ
ftr-408	456	3	example	example	NOUN
ftr-408	456	4	involving	involve	VERB
ftr-408	456	5	the	the	DET
ftr-408	456	6	irs	irs	PROPN
ftr-408	456	7	’s	’s	PART
ftr-408	456	8	desire	desire	NOUN
ftr-408	456	9	to	to	PART
ftr-408	456	10	assist	assist	VERB
ftr-408	456	11	victims	victim	NOUN
ftr-408	456	12	of	of	ADP
ftr-408	456	13	the	the	DET
ftr-408	456	14	2004	2004	NUM
ftr-408	456	15	hurricane	hurricane	NOUN
ftr-408	456	16	season	season	NOUN
ftr-408	456	17	also	also	ADV
ftr-408	456	18	illustrates	illustrate	VERB
ftr-408	456	19	this	this	DET
ftr-408	456	20	point	point	NOUN
ftr-408	456	21	.	.	PUNCT
ftr-408	457	1	in	in	ADP
ftr-408	457	2	response	response	NOUN
ftr-408	457	3	to	to	ADP
ftr-408	457	4	the	the	DET
ftr-408	457	5	devastating	devastating	ADJ
ftr-408	457	6	property	property	NOUN
ftr-408	457	7	losses	loss	NOUN
ftr-408	457	8	in	in	ADP
ftr-408	457	9	alabama	alabama	PROPN
ftr-408	457	10	,	,	PUNCT
ftr-408	457	11	florida	florida	PROPN
ftr-408	457	12	,	,	PUNCT
ftr-408	457	13	and	and	CCONJ
ftr-408	457	14	ohio	ohio	PROPN
ftr-408	457	15	,	,	PUNCT
ftr-408	457	16	the	the	DET
ftr-408	457	17	irs	irs	PROPN
ftr-408	457	18	issued	issue	VERB
ftr-408	457	19	several	several	ADJ
ftr-408	457	20	notices	notice	NOUN
ftr-408	457	21	in	in	ADP
ftr-408	457	22	which	which	PRON
ftr-408	457	23	owners	owner	NOUN
ftr-408	457	24	of	of	ADP
ftr-408	457	25	property	property	NOUN
ftr-408	457	26	that	that	PRON
ftr-408	457	27	qualified	qualify	VERB
ftr-408	457	28	for	for	ADP
ftr-408	457	29	the	the	DET
ftr-408	457	30	low	low	ADJ
ftr-408	457	31	-	-	PUNCT
ftr-408	457	32	income	income	NOUN
ftr-408	457	33	housing	housing	NOUN
ftr-408	457	34	credit	credit	NOUN
ftr-408	457	35	could	could	AUX
ftr-408	457	36	provide	provide	VERB
ftr-408	457	37	temporary	temporary	ADJ
ftr-408	457	38	housing	housing	NOUN
ftr-408	457	39	to	to	ADP
ftr-408	457	40	individuals	individual	NOUN
ftr-408	457	41	displaced	displace	VERB
ftr-408	457	42	by	by	ADP
ftr-408	457	43	the	the	DET
ftr-408	457	44	hurricanes	hurricane	NOUN
ftr-408	457	45	.	.	PUNCT
ftr-408	458	1	notice	notice	VERB
ftr-408	458	2	2004	2004	NUM
ftr-408	458	3	-	-	SYM
ftr-408	458	4	74	74	NUM
ftr-408	458	5	,	,	PUNCT
ftr-408	458	6	2004	2004	NUM
ftr-408	458	7	-	-	SYM
ftr-408	458	8	48	48	NUM
ftr-408	458	9	i.r.b	i.r.b	NOUN
ftr-408	458	10	.	.	PUNCT
ftr-408	459	1	875	875	NUM
ftr-408	459	2	;	;	PUNCT
ftr-408	459	3	notice	notice	VERB
ftr-408	459	4	2004	2004	NUM
ftr-408	459	5	-	-	SYM
ftr-408	459	6	75	75	NUM
ftr-408	459	7	,	,	PUNCT
ftr-408	459	8	2004	2004	NUM
ftr-408	459	9	-	-	SYM
ftr-408	459	10	48	48	NUM
ftr-408	459	11	i.r.b	i.r.b	NOUN
ftr-408	459	12	.	.	PUNCT
ftr-408	459	13	876	876	NUM
ftr-408	459	14	;	;	PUNCT
ftr-408	459	15	notice	notice	VERB
ftr-408	459	16	2004	2004	NUM
ftr-408	459	17	-	-	SYM
ftr-408	459	18	76	76	NUM
ftr-408	459	19	,	,	PUNCT
ftr-408	459	20	2004	2004	NUM
ftr-408	459	21	-	-	SYM
ftr-408	459	22	48	48	NUM
ftr-408	459	23	i.r.b	i.r.b	NOUN
ftr-408	459	24	.	.	PUNCT
ftr-408	460	1	878	878	NUM
ftr-408	460	2	.	.	PUNCT
ftr-408	461	1	the	the	DET
ftr-408	461	2	property	property	NOUN
ftr-408	461	3	owners	owner	NOUN
ftr-408	461	4	2006	2006	NUM
ftr-408	461	5	]	]	PUNCT
ftr-408	461	6	agency	agency	NOUN
ftr-408	461	7	activism	activism	NOUN
ftr-408	461	8	as	as	ADP
ftr-408	461	9	a	a	DET
ftr-408	461	10	new	new	ADJ
ftr-408	461	11	way	way	NOUN
ftr-408	461	12	of	of	ADP
ftr-408	461	13	life	life	NOUN
ftr-408	461	14	477	477	NUM
ftr-408	461	15	fact	fact	NOUN
ftr-408	461	16	,	,	PUNCT
ftr-408	461	17	the	the	DET
ftr-408	461	18	irs	irs	PROPN
ftr-408	461	19	has	have	AUX
ftr-408	461	20	sensed	sense	VERB
ftr-408	461	21	the	the	DET
ftr-408	461	22	weakness	weakness	NOUN
ftr-408	461	23	of	of	ADP
ftr-408	461	24	its	its	PRON
ftr-408	461	25	justification	justification	NOUN
ftr-408	461	26	,	,	PUNCT
ftr-408	461	27	as	as	SCONJ
ftr-408	461	28	the	the	DET
ftr-408	461	29	question	question	NOUN
ftr-408	461	30	about	about	ADP
ftr-408	461	31	whether	whether	SCONJ
ftr-408	461	32	life	life	NOUN
ftr-408	461	33	exceeds	exceed	VERB
ftr-408	461	34	the	the	DET
ftr-408	461	35	irs	irs	PROPN
ftr-408	461	36	’s	’s	PART
ftr-408	461	37	congressional	congressional	ADJ
ftr-408	461	38	authority	authority	NOUN
ftr-408	461	39	is	be	AUX
ftr-408	461	40	conspicuously	conspicuously	ADV
ftr-408	461	41	absent	absent	ADJ
ftr-408	461	42	from	from	ADP
ftr-408	461	43	the	the	DET
ftr-408	461	44	final	final	ADJ
ftr-408	461	45	version	version	NOUN
ftr-408	461	46	of	of	ADP
ftr-408	461	47	the	the	DET
ftr-408	461	48	frequently	frequently	ADV
ftr-408	461	49	-	-	PUNCT
ftr-408	461	50	asked	ask	VERB
ftr-408	461	51	-	-	PUNCT
ftr-408	461	52	questions	question	NOUN
ftr-408	461	53	document.79	document.79	NOUN
ftr-408	461	54	b.	b.	PROPN
ftr-408	462	1	the	the	DET
ftr-408	462	2	irs	irs	PROPN
ftr-408	462	3	’s	’s	PART
ftr-408	462	4	unwillingness	unwillingness	NOUN
ftr-408	462	5	to	to	PART
ftr-408	462	6	disclose	disclose	VERB
ftr-408	462	7	certain	certain	ADJ
ftr-408	462	8	aspects	aspect	NOUN
ftr-408	462	9	of	of	ADP
ftr-408	462	10	life	life	NOUN
ftr-408	462	11	raises	raise	VERB
ftr-408	462	12	a	a	DET
ftr-408	462	13	presumption	presumption	NOUN
ftr-408	462	14	that	that	SCONJ
ftr-408	462	15	the	the	DET
ftr-408	462	16	irs	irs	PROPN
ftr-408	462	17	is	be	AUX
ftr-408	462	18	exceeding	exceed	VERB
ftr-408	462	19	its	its	PRON
ftr-408	462	20	audit	audit	NOUN
ftr-408	462	21	authority	authority	NOUN
ftr-408	462	22	through	through	ADP
ftr-408	462	23	life	life	NOUN
ftr-408	462	24	.	.	PUNCT
ftr-408	463	1	by	by	ADP
ftr-408	463	2	acting	act	VERB
ftr-408	463	3	on	on	ADP
ftr-408	463	4	its	its	PRON
ftr-408	463	5	own	own	ADJ
ftr-408	463	6	and	and	CCONJ
ftr-408	463	7	without	without	ADP
ftr-408	463	8	affording	afford	VERB
ftr-408	463	9	the	the	DET
ftr-408	463	10	public	public	NOUN
ftr-408	463	11	any	any	DET
ftr-408	463	12	opportunity	opportunity	NOUN
ftr-408	463	13	to	to	PART
ftr-408	463	14	be	be	AUX
ftr-408	463	15	heard	hear	VERB
ftr-408	463	16	,	,	PUNCT
ftr-408	463	17	the	the	DET
ftr-408	463	18	irs	irs	PROPN
ftr-408	463	19	has	have	AUX
ftr-408	463	20	in	in	ADP
ftr-408	463	21	effect	effect	NOUN
ftr-408	463	22	created	create	VERB
ftr-408	463	23	a	a	DET
ftr-408	463	24	secret	secret	ADJ
ftr-408	463	25	law	law	NOUN
ftr-408	463	26	applicable	applicable	ADJ
ftr-408	463	27	to	to	ADP
ftr-408	463	28	a	a	DET
ftr-408	463	29	limited	limited	ADJ
ftr-408	463	30	group	group	NOUN
ftr-408	463	31	of	of	ADP
ftr-408	463	32	taxpayers	taxpayer	NOUN
ftr-408	463	33	.	.	PUNCT
ftr-408	464	1	the	the	DET
ftr-408	464	2	irs	irs	PROPN
ftr-408	464	3	has	have	AUX
ftr-408	464	4	compounded	compound	VERB
ftr-408	464	5	the	the	DET
ftr-408	464	6	problem	problem	NOUN
ftr-408	464	7	by	by	ADP
ftr-408	464	8	its	its	PRON
ftr-408	464	9	unwillingness	unwillingness	NOUN
ftr-408	464	10	to	to	PART
ftr-408	464	11	disclose	disclose	VERB
ftr-408	464	12	certain	certain	ADJ
ftr-408	464	13	key	key	ADJ
ftr-408	464	14	components	component	NOUN
ftr-408	464	15	of	of	ADP
ftr-408	464	16	life	life	NOUN
ftr-408	464	17	to	to	ADP
ftr-408	464	18	the	the	DET
ftr-408	464	19	public	public	NOUN
ftr-408	464	20	.	.	PUNCT
ftr-408	465	1	as	as	SCONJ
ftr-408	465	2	can	can	AUX
ftr-408	465	3	be	be	AUX
ftr-408	465	4	seen	see	VERB
ftr-408	465	5	from	from	ADP
ftr-408	465	6	the	the	DET
ftr-408	465	7	discussion	discussion	NOUN
ftr-408	465	8	of	of	ADP
ftr-408	465	9	issue	issue	NOUN
ftr-408	465	10	selection	selection	NOUN
ftr-408	465	11	and	and	CCONJ
ftr-408	465	12	materiality	materiality	NOUN
ftr-408	465	13	thresholds	threshold	NOUN
ftr-408	465	14	discussed	discuss	VERB
ftr-408	465	15	earlier	early	ADV
ftr-408	465	16	,	,	PUNCT
ftr-408	465	17	the	the	DET
ftr-408	465	18	irs	irs	PROPN
ftr-408	465	19	has	have	AUX
ftr-408	465	20	provided	provide	VERB
ftr-408	465	21	general	general	ADJ
ftr-408	465	22	guidelines	guideline	NOUN
ftr-408	465	23	as	as	ADP
ftr-408	465	24	to	to	ADP
ftr-408	465	25	how	how	SCONJ
ftr-408	465	26	these	these	DET
ftr-408	465	27	processes	process	NOUN
ftr-408	465	28	are	be	AUX
ftr-408	465	29	accomplished	accomplish	VERB
ftr-408	465	30	.	.	PUNCT
ftr-408	466	1	the	the	DET
ftr-408	466	2	irs	irs	PROPN
ftr-408	466	3	,	,	PUNCT
ftr-408	466	4	however	however	ADV
ftr-408	466	5	,	,	PUNCT
ftr-408	466	6	has	have	AUX
ftr-408	466	7	not	not	PART
ftr-408	466	8	provided	provide	VERB
ftr-408	466	9	any	any	DET
ftr-408	466	10	clear	clear	ADJ
ftr-408	466	11	indication	indication	NOUN
ftr-408	466	12	of	of	ADP
ftr-408	466	13	(	(	PUNCT
ftr-408	466	14	i	i	NOUN
ftr-408	466	15	)	)	PUNCT
ftr-408	466	16	the	the	DET
ftr-408	466	17	amounts	amount	NOUN
ftr-408	466	18	of	of	ADP
ftr-408	466	19	the	the	DET
ftr-408	466	20	materiality	materiality	NOUN
ftr-408	466	21	thresholds	threshold	VERB
ftr-408	466	22	it	it	PRON
ftr-408	466	23	is	be	AUX
ftr-408	466	24	establishing	establish	VERB
ftr-408	466	25	,	,	PUNCT
ftr-408	466	26	(	(	PUNCT
ftr-408	466	27	ii	ii	NOUN
ftr-408	466	28	)	)	PUNCT
ftr-408	466	29	how	how	SCONJ
ftr-408	466	30	it	it	PRON
ftr-408	466	31	establishes	establish	VERB
ftr-408	466	32	these	these	DET
ftr-408	466	33	thresholds	threshold	NOUN
ftr-408	466	34	,	,	PUNCT
ftr-408	466	35	or	or	CCONJ
ftr-408	466	36	(	(	PUNCT
ftr-408	466	37	iii	iii	NOUN
ftr-408	466	38	)	)	PUNCT
ftr-408	466	39	how	how	SCONJ
ftr-408	466	40	it	it	PRON
ftr-408	466	41	will	will	AUX
ftr-408	466	42	determine	determine	VERB
ftr-408	466	43	which	which	DET
ftr-408	466	44	issues	issue	NOUN
ftr-408	466	45	to	to	PART
ftr-408	466	46	examine	examine	VERB
ftr-408	466	47	and	and	CCONJ
ftr-408	466	48	which	which	PRON
ftr-408	466	49	to	to	PART
ftr-408	466	50	ignore	ignore	VERB
ftr-408	466	51	.	.	PUNCT
ftr-408	467	1	in	in	ADP
ftr-408	467	2	fact	fact	NOUN
ftr-408	467	3	,	,	PUNCT
ftr-408	467	4	in	in	ADP
ftr-408	467	5	a	a	DET
ftr-408	467	6	speech	speech	NOUN
ftr-408	467	7	on	on	ADP
ftr-408	467	8	february	february	PROPN
ftr-408	467	9	1	1	NUM
ftr-408	467	10	,	,	PUNCT
ftr-408	467	11	2001	2001	NUM
ftr-408	467	12	,	,	PUNCT
ftr-408	467	13	larry	larry	PROPN
ftr-408	467	14	langdon	langdon	PROPN
ftr-408	467	15	stated	state	VERB
ftr-408	467	16	that	that	SCONJ
ftr-408	467	17	he	he	PRON
ftr-408	467	18	was	be	AUX
ftr-408	467	19	“	"	PUNCT
ftr-408	467	20	frankly	frankly	ADV
ftr-408	467	21	surprised	surprised	ADJ
ftr-408	467	22	at	at	ADP
ftr-408	467	23	how	how	SCONJ
ftr-408	467	24	large	large	ADJ
ftr-408	467	25	”	"	PUNCT
ftr-408	467	26	the	the	DET
ftr-408	467	27	materiality	materiality	NOUN
ftr-408	467	28	thresholds	threshold	NOUN
ftr-408	467	29	being	be	AUX
ftr-408	467	30	used	use	VERB
ftr-408	467	31	were	be	AUX
ftr-408	467	32	,	,	PUNCT
ftr-408	467	33	but	but	CCONJ
ftr-408	467	34	he	he	PRON
ftr-408	467	35	refused	refuse	VERB
ftr-408	467	36	to	to	PART
ftr-408	467	37	say	say	VERB
ftr-408	467	38	what	what	PRON
ftr-408	467	39	these	these	DET
ftr-408	467	40	thresholds	threshold	NOUN
ftr-408	467	41	were	be	AUX
ftr-408	467	42	.	.	PUNCT
ftr-408	468	1	rather	rather	ADV
ftr-408	468	2	,	,	PUNCT
ftr-408	468	3	the	the	DET
ftr-408	468	4	irs80	irs80	NOUN
ftr-408	468	5	has	have	AUX
ftr-408	468	6	chosen	choose	VERB
ftr-408	468	7	to	to	PART
ftr-408	468	8	cloak	cloak	VERB
ftr-408	468	9	these	these	DET
ftr-408	468	10	specifics	specific	NOUN
ftr-408	468	11	behind	behind	ADP
ftr-408	468	12	general	general	ADJ
ftr-408	468	13	statements	statement	NOUN
ftr-408	468	14	that	that	PRON
ftr-408	468	15	each	each	DET
ftr-408	468	16	taxpayer	taxpayer	NOUN
ftr-408	468	17	’s	’s	PART
ftr-408	468	18	differences	difference	NOUN
ftr-408	468	19	make	make	VERB
ftr-408	468	20	it	it	PRON
ftr-408	468	21	impossible	impossible	ADJ
ftr-408	468	22	to	to	PART
ftr-408	468	23	come	come	VERB
ftr-408	468	24	up	up	ADP
ftr-408	468	25	with	with	ADP
ftr-408	468	26	any	any	DET
ftr-408	468	27	specific	specific	ADJ
ftr-408	468	28	,	,	PUNCT
ftr-408	468	29	meaningful	meaningful	ADJ
ftr-408	468	30	guidelines	guideline	NOUN
ftr-408	468	31	for	for	ADP
ftr-408	468	32	determining	determine	VERB
ftr-408	468	33	materiality	materiality	NOUN
ftr-408	468	34	thresholds	threshold	NOUN
ftr-408	468	35	.	.	PUNCT
ftr-408	469	1	even	even	ADV
ftr-408	469	2	finding	find	VERB
ftr-408	469	3	the	the	DET
ftr-408	469	4	guidelines	guideline	NOUN
ftr-408	469	5	is	be	AUX
ftr-408	469	6	not	not	PART
ftr-408	469	7	easy	easy	ADJ
ftr-408	469	8	.	.	PUNCT
ftr-408	470	1	apart	apart	ADV
ftr-408	470	2	from	from	ADP
ftr-408	470	3	what	what	PRON
ftr-408	470	4	was	be	AUX
ftr-408	470	5	available	available	ADJ
ftr-408	470	6	in	in	ADP
ftr-408	470	7	the	the	DET
ftr-408	470	8	internal	internal	ADJ
ftr-408	470	9	revenue	revenue	NOUN
ftr-408	470	10	manual	manual	NOUN
ftr-408	470	11	,	,	PUNCT
ftr-408	470	12	most	most	ADJ
ftr-408	470	13	of	of	ADP
ftr-408	470	14	the	the	DET
ftr-408	470	15	information	information	NOUN
ftr-408	470	16	discussed	discuss	VERB
ftr-408	470	17	in	in	ADP
ftr-408	470	18	this	this	DET
ftr-408	470	19	article	article	NOUN
ftr-408	470	20	was	be	AUX
ftr-408	470	21	obtained	obtain	VERB
ftr-408	470	22	through	through	ADP
ftr-408	470	23	a	a	DET
ftr-408	470	24	document	document	NOUN
ftr-408	470	25	request	request	NOUN
ftr-408	470	26	to	to	ADP
ftr-408	470	27	the	the	DET
ftr-408	470	28	irs	irs	PROPN
ftr-408	470	29	under	under	ADP
ftr-408	470	30	the	the	DET
ftr-408	470	31	freedom	freedom	NOUN
ftr-408	470	32	of	of	ADP
ftr-408	470	33	information	information	NOUN
ftr-408	470	34	act	act	NOUN
ftr-408	470	35	(	(	PUNCT
ftr-408	470	36	foia	foia	PROPN
ftr-408	470	37	)	)	PUNCT
ftr-408	470	38	.	.	PUNCT
ftr-408	471	1	that	that	DET
ftr-408	471	2	request	request	NOUN
ftr-408	471	3	asked	ask	VERB
ftr-408	471	4	for	for	ADP
ftr-408	471	5	all	all	DET
ftr-408	471	6	irs	irs	PROPN
ftr-408	471	7	documents	document	NOUN
ftr-408	471	8	,	,	PUNCT
ftr-408	471	9	including81	including81	NOUN
ftr-408	471	10	could	could	AUX
ftr-408	471	11	provide	provide	VERB
ftr-408	471	12	this	this	DET
ftr-408	471	13	temporary	temporary	ADJ
ftr-408	471	14	housing	housing	NOUN
ftr-408	471	15	regardless	regardless	ADV
ftr-408	471	16	of	of	ADP
ftr-408	471	17	income	income	NOUN
ftr-408	471	18	,	,	PUNCT
ftr-408	471	19	without	without	ADP
ftr-408	471	20	fear	fear	NOUN
ftr-408	471	21	of	of	ADP
ftr-408	471	22	losing	lose	VERB
ftr-408	471	23	their	their	PRON
ftr-408	471	24	low	low	ADJ
ftr-408	471	25	-	-	PUNCT
ftr-408	471	26	income	income	NOUN
ftr-408	471	27	housing	housing	NOUN
ftr-408	471	28	credit	credit	NOUN
ftr-408	471	29	under	under	ADP
ftr-408	471	30	irc	irc	PROPN
ftr-408	471	31	§	§	PROPN
ftr-408	471	32	42	42	NUM
ftr-408	471	33	(	(	PUNCT
ftr-408	471	34	2004	2004	NUM
ftr-408	471	35	)	)	PUNCT
ftr-408	471	36	.	.	PUNCT
ftr-408	472	1	i	i	PRON
ftr-408	472	2	d.	d.	VERB
ftr-408	472	3	no	no	DET
ftr-408	472	4	one	one	PRON
ftr-408	472	5	could	could	AUX
ftr-408	472	6	doubt	doubt	VERB
ftr-408	472	7	the	the	DET
ftr-408	472	8	benefits	benefit	NOUN
ftr-408	472	9	of	of	ADP
ftr-408	472	10	helping	help	VERB
ftr-408	472	11	those	those	PRON
ftr-408	472	12	displaced	displace	VERB
ftr-408	472	13	by	by	ADP
ftr-408	472	14	hurricanes	hurricane	NOUN
ftr-408	472	15	.	.	PUNCT
ftr-408	473	1	nevertheless	nevertheless	ADV
ftr-408	473	2	,	,	PUNCT
ftr-408	473	3	this	this	DET
ftr-408	473	4	action	action	NOUN
ftr-408	473	5	provides	provide	VERB
ftr-408	473	6	yet	yet	ADV
ftr-408	473	7	another	another	DET
ftr-408	473	8	example	example	NOUN
ftr-408	473	9	of	of	ADP
ftr-408	473	10	the	the	DET
ftr-408	473	11	irs	irs	PROPN
ftr-408	473	12	changing	change	VERB
ftr-408	473	13	a	a	DET
ftr-408	473	14	section	section	NOUN
ftr-408	473	15	of	of	ADP
ftr-408	473	16	the	the	DET
ftr-408	473	17	code	code	NOUN
ftr-408	473	18	without	without	ADP
ftr-408	473	19	congressional	congressional	ADJ
ftr-408	473	20	authority	authority	NOUN
ftr-408	473	21	.	.	PUNCT
ftr-408	474	1	it	it	PRON
ftr-408	474	2	is	be	AUX
ftr-408	474	3	for	for	ADP
ftr-408	474	4	the	the	DET
ftr-408	474	5	legislative	legislative	ADJ
ftr-408	474	6	,	,	PUNCT
ftr-408	474	7	not	not	PART
ftr-408	474	8	the	the	DET
ftr-408	474	9	administrative	administrative	ADJ
ftr-408	474	10	,	,	PUNCT
ftr-408	474	11	branch	branch	NOUN
ftr-408	474	12	to	to	PART
ftr-408	474	13	change	change	VERB
ftr-408	474	14	the	the	DET
ftr-408	474	15	law	law	NOUN
ftr-408	474	16	and	and	CCONJ
ftr-408	474	17	to	to	PART
ftr-408	474	18	decide	decide	VERB
ftr-408	474	19	whether	whether	SCONJ
ftr-408	474	20	the	the	DET
ftr-408	474	21	government	government	NOUN
ftr-408	474	22	should	should	AUX
ftr-408	474	23	be	be	AUX
ftr-408	474	24	helping	help	VERB
ftr-408	474	25	hurricane	hurricane	NOUN
ftr-408	474	26	victims	victim	NOUN
ftr-408	474	27	through	through	ADP
ftr-408	474	28	the	the	DET
ftr-408	474	29	tax	tax	NOUN
ftr-408	474	30	code	code	NOUN
ftr-408	474	31	.	.	PUNCT
ftr-408	475	1	79	79	NUM
ftr-408	475	2	.	.	PUNCT
ftr-408	476	1	see	see	VERB
ftr-408	476	2	life	life	NOUN
ftr-408	476	3	consolidated	consolidated	ADJ
ftr-408	476	4	faq	faq	NOUN
ftr-408	476	5	,	,	PUNCT
ftr-408	476	6	supra	supra	PROPN
ftr-408	476	7	note	note	NOUN
ftr-408	476	8	31	31	NUM
ftr-408	476	9	.	.	PUNCT
ftr-408	476	10	80	80	NUM
ftr-408	476	11	.	.	PUNCT
ftr-408	477	1	larry	larry	PROPN
ftr-408	477	2	langdon	langdon	PROPN
ftr-408	477	3	,	,	PUNCT
ftr-408	477	4	(	(	PUNCT
ftr-408	477	5	feb	feb	PROPN
ftr-408	477	6	.	.	PROPN
ftr-408	477	7	1	1	NUM
ftr-408	477	8	,	,	PUNCT
ftr-408	477	9	2001	2001	NUM
ftr-408	477	10	)	)	PUNCT
ftr-408	477	11	,	,	PUNCT
ftr-408	477	12	aba-177	aba-177	PROPN
ftr-408	477	13	irs	irs	PROPN
ftr-408	477	14	’s	’s	PART
ftr-408	477	15	new	new	ADJ
ftr-408	477	16	toolbox	toolbox	NOUN
ftr-408	477	17	to	to	PART
ftr-408	477	18	resolve	resolve	VERB
ftr-408	477	19	tax	tax	NOUN
ftr-408	477	20	disputes	dispute	NOUN
ftr-408	477	21	:	:	PUNCT
ftr-408	477	22	pre	pre	ADJ
ftr-408	477	23	-	-	ADJ
ftr-408	477	24	filing	file	VERB
ftr-408	477	25	technical	technical	ADJ
ftr-408	477	26	guidance	guidance	NOUN
ftr-408	477	27	and	and	CCONJ
ftr-408	477	28	other	other	ADJ
ftr-408	477	29	initiatives	initiative	NOUN
ftr-408	477	30	.	.	PUNCT
ftr-408	478	1	81	81	NUM
ftr-408	478	2	.	.	NOUN
ftr-408	478	3	5	5	NUM
ftr-408	478	4	u.s.c.a	u.s.c.a	PROPN
ftr-408	478	5	.	.	PUNCT
ftr-408	479	1	§	§	PROPN
ftr-408	479	2	552	552	NUM
ftr-408	479	3	(	(	PUNCT
ftr-408	479	4	west	west	NOUN
ftr-408	479	5	2004	2004	NUM
ftr-408	479	6	)	)	PUNCT
ftr-408	479	7	.	.	PUNCT
ftr-408	480	1	the	the	DET
ftr-408	480	2	foia	foia	PROPN
ftr-408	480	3	request	request	NOUN
ftr-408	480	4	to	to	ADP
ftr-408	480	5	the	the	DET
ftr-408	480	6	irs	irs	PROPN
ftr-408	480	7	,	,	PUNCT
ftr-408	480	8	submitted	submit	VERB
ftr-408	480	9	on	on	ADP
ftr-408	480	10	november	november	PROPN
ftr-408	480	11	1	1	NUM
ftr-408	480	12	,	,	PUNCT
ftr-408	480	13	2004	2004	NUM
ftr-408	480	14	,	,	PUNCT
ftr-408	480	15	requested	request	VERB
ftr-408	480	16	the	the	DET
ftr-408	480	17	following	follow	VERB
ftr-408	480	18	documents	document	NOUN
ftr-408	480	19	:	:	PUNCT
ftr-408	480	20	1	1	X
ftr-408	480	21	.	.	X
ftr-408	480	22	all	all	DET
ftr-408	480	23	memoranda	memorandum	NOUN
ftr-408	480	24	of	of	ADP
ftr-408	480	25	understanding	understanding	NOUN
ftr-408	480	26	(	(	PUNCT
ftr-408	480	27	“	"	PUNCT
ftr-408	480	28	mous	mous	ADJ
ftr-408	480	29	”	"	PUNCT
ftr-408	480	30	)	)	PUNCT
ftr-408	480	31	entered	enter	VERB
ftr-408	480	32	into	into	ADP
ftr-408	480	33	between	between	ADP
ftr-408	480	34	the	the	DET
ftr-408	480	35	irs	irs	PROPN
ftr-408	480	36	and	and	CCONJ
ftr-408	480	37	taxpayers	taxpayer	NOUN
ftr-408	480	38	pursuant	pursuant	VERB
ftr-408	480	39	to	to	ADP
ftr-408	480	40	the	the	DET
ftr-408	480	41	limited	limited	ADJ
ftr-408	480	42	issue	issue	NOUN
ftr-408	480	43	focused	focus	VERB
ftr-408	480	44	478	478	NUM
ftr-408	480	45	florida	florida	PROPN
ftr-408	480	46	tax	tax	PROPN
ftr-408	480	47	review	review	PROPN
ftr-408	480	48	vol.7:7	vol.7:7	DET
ftr-408	480	49	mous	mous	NOUN
ftr-408	480	50	,	,	PUNCT
ftr-408	480	51	that	that	PRON
ftr-408	480	52	might	might	AUX
ftr-408	480	53	shed	shed	VERB
ftr-408	480	54	light	light	NOUN
ftr-408	480	55	on	on	ADP
ftr-408	480	56	how	how	SCONJ
ftr-408	480	57	the	the	DET
ftr-408	480	58	irs	irs	PROPN
ftr-408	480	59	conducts	conduct	VERB
ftr-408	480	60	issue	issue	VERB
ftr-408	480	61	selection	selection	NOUN
ftr-408	480	62	and	and	CCONJ
ftr-408	480	63	materiality	materiality	NOUN
ftr-408	480	64	threshold	threshold	NOUN
ftr-408	480	65	determinations	determination	NOUN
ftr-408	480	66	under	under	ADP
ftr-408	480	67	life	life	NOUN
ftr-408	480	68	.	.	PUNCT
ftr-408	481	1	while	while	SCONJ
ftr-408	481	2	the	the	DET
ftr-408	481	3	irs	irs	PROPN
ftr-408	481	4	produced	produce	VERB
ftr-408	481	5	a	a	DET
ftr-408	481	6	variety	variety	NOUN
ftr-408	481	7	of	of	ADP
ftr-408	481	8	documents	document	NOUN
ftr-408	481	9	,	,	PUNCT
ftr-408	481	10	it	it	PRON
ftr-408	481	11	refused	refuse	VERB
ftr-408	481	12	to	to	PART
ftr-408	481	13	provide	provide	VERB
ftr-408	481	14	copies	copy	NOUN
ftr-408	481	15	of	of	ADP
ftr-408	481	16	completed	complete	VERB
ftr-408	481	17	mous	mous	ADJ
ftr-408	481	18	.	.	PUNCT
ftr-408	482	1	these	these	DET
ftr-408	482	2	documents	document	NOUN
ftr-408	482	3	would	would	AUX
ftr-408	482	4	provide	provide	VERB
ftr-408	482	5	data	datum	NOUN
ftr-408	482	6	on	on	ADP
ftr-408	482	7	the	the	DET
ftr-408	482	8	specific	specific	ADJ
ftr-408	482	9	materiality	materiality	NOUN
ftr-408	482	10	thresholds	threshold	VERB
ftr-408	482	11	that	that	SCONJ
ftr-408	482	12	the	the	DET
ftr-408	482	13	irs	irs	PROPN
ftr-408	482	14	used	use	VERB
ftr-408	482	15	for	for	ADP
ftr-408	482	16	corporate	corporate	ADJ
ftr-408	482	17	taxpayers	taxpayer	NOUN
ftr-408	482	18	from	from	ADP
ftr-408	482	19	july	july	PROPN
ftr-408	482	20	1	1	NUM
ftr-408	482	21	,	,	PUNCT
ftr-408	482	22	2003	2003	NUM
ftr-408	482	23	to	to	ADP
ftr-408	482	24	december	december	PROPN
ftr-408	482	25	31	31	NUM
ftr-408	482	26	,	,	PUNCT
ftr-408	482	27	2003	2003	NUM
ftr-408	482	28	.	.	PUNCT
ftr-408	483	1	in	in	ADP
ftr-408	483	2	refusing	refuse	VERB
ftr-408	483	3	to	to	PART
ftr-408	483	4	produce	produce	VERB
ftr-408	483	5	the	the	DET
ftr-408	483	6	mous	mous	NOUN
ftr-408	483	7	,	,	PUNCT
ftr-408	483	8	the	the	DET
ftr-408	483	9	irs	irs	PROPN
ftr-408	483	10	stated	state	VERB
ftr-408	483	11	in	in	ADP
ftr-408	483	12	its	its	PRON
ftr-408	483	13	response	response	NOUN
ftr-408	483	14	:	:	PUNCT
ftr-408	483	15	examination	examination	NOUN
ftr-408	483	16	(	(	PUNCT
ftr-408	483	17	“	"	PUNCT
ftr-408	483	18	life	life	NOUN
ftr-408	483	19	”	"	PUNCT
ftr-408	483	20	)	)	PUNCT
ftr-408	483	21	program	program	NOUN
ftr-408	483	22	in	in	ADP
ftr-408	483	23	the	the	DET
ftr-408	483	24	large	large	ADJ
ftr-408	483	25	and	and	CCONJ
ftr-408	483	26	medium	medium	ADJ
ftr-408	483	27	sized	sized	ADJ
ftr-408	483	28	business	business	NOUN
ftr-408	483	29	(	(	PUNCT
ftr-408	483	30	“	"	PUNCT
ftr-408	483	31	lmsb	lmsb	PROPN
ftr-408	483	32	”	"	PUNCT
ftr-408	483	33	)	)	PUNCT
ftr-408	483	34	division	division	NOUN
ftr-408	483	35	from	from	ADP
ftr-408	483	36	july	july	PROPN
ftr-408	483	37	1	1	NUM
ftr-408	483	38	,	,	PUNCT
ftr-408	483	39	2003	2003	NUM
ftr-408	483	40	through	through	ADP
ftr-408	483	41	december	december	PROPN
ftr-408	483	42	31	31	NUM
ftr-408	483	43	,	,	PUNCT
ftr-408	483	44	2003	2003	NUM
ftr-408	483	45	.	.	PUNCT
ftr-408	484	1	2	2	X
ftr-408	484	2	.	.	X
ftr-408	485	1	all	all	DET
ftr-408	485	2	documents	document	NOUN
ftr-408	485	3	prepared	prepare	VERB
ftr-408	485	4	or	or	CCONJ
ftr-408	485	5	used	use	VERB
ftr-408	485	6	by	by	ADP
ftr-408	485	7	the	the	DET
ftr-408	485	8	irs	irs	PROPN
ftr-408	485	9	to	to	PART
ftr-408	485	10	determine	determine	VERB
ftr-408	485	11	the	the	DET
ftr-408	485	12	scope	scope	NOUN
ftr-408	485	13	and	and	CCONJ
ftr-408	485	14	the	the	DET
ftr-408	485	15	materiality	materiality	NOUN
ftr-408	485	16	thresholds	threshold	NOUN
ftr-408	485	17	for	for	ADP
ftr-408	485	18	mous	mous	NOUN
ftr-408	485	19	,	,	PUNCT
ftr-408	485	20	as	as	SCONJ
ftr-408	485	21	these	these	DET
ftr-408	485	22	concepts	concept	NOUN
ftr-408	485	23	are	be	AUX
ftr-408	485	24	described	describe	VERB
ftr-408	485	25	in	in	ADP
ftr-408	485	26	sections	section	NOUN
ftr-408	485	27	4.51.3.3	4.51.3.3	NUM
ftr-408	485	28	and	and	CCONJ
ftr-408	485	29	4.51.3.4	4.51.3.4	NUM
ftr-408	485	30	of	of	ADP
ftr-408	485	31	the	the	DET
ftr-408	485	32	internal	internal	ADJ
ftr-408	485	33	revenue	revenue	NOUN
ftr-408	485	34	manual	manual	NOUN
ftr-408	485	35	.	.	PUNCT
ftr-408	486	1	for	for	ADP
ftr-408	486	2	your	your	PRON
ftr-408	486	3	convenience	convenience	NOUN
ftr-408	486	4	,	,	PUNCT
ftr-408	486	5	a	a	DET
ftr-408	486	6	copy	copy	NOUN
ftr-408	486	7	of	of	ADP
ftr-408	486	8	these	these	DET
ftr-408	486	9	sections	section	NOUN
ftr-408	486	10	of	of	ADP
ftr-408	486	11	the	the	DET
ftr-408	486	12	internal	internal	ADJ
ftr-408	486	13	revenue	revenue	NOUN
ftr-408	486	14	manual	manual	NOUN
ftr-408	486	15	is	be	AUX
ftr-408	486	16	attached	attach	VERB
ftr-408	486	17	.	.	PUNCT
ftr-408	487	1	this	this	DET
ftr-408	487	2	request	request	NOUN
ftr-408	487	3	includes	include	VERB
ftr-408	487	4	,	,	PUNCT
ftr-408	487	5	but	but	CCONJ
ftr-408	487	6	is	be	AUX
ftr-408	487	7	not	not	PART
ftr-408	487	8	limited	limit	VERB
ftr-408	487	9	to	to	ADP
ftr-408	487	10	,	,	PUNCT
ftr-408	487	11	a	a	DET
ftr-408	487	12	request	request	NOUN
ftr-408	487	13	for	for	ADP
ftr-408	487	14	any	any	DET
ftr-408	487	15	general	general	ADJ
ftr-408	487	16	guidance	guidance	NOUN
ftr-408	487	17	,	,	PUNCT
ftr-408	487	18	policies	policy	NOUN
ftr-408	487	19	,	,	PUNCT
ftr-408	487	20	or	or	CCONJ
ftr-408	487	21	procedures	procedure	NOUN
ftr-408	487	22	that	that	PRON
ftr-408	487	23	the	the	DET
ftr-408	487	24	irs	irs	PROPN
ftr-408	487	25	has	have	AUX
ftr-408	487	26	prepared	prepare	VERB
ftr-408	487	27	or	or	CCONJ
ftr-408	487	28	used	use	VERB
ftr-408	487	29	to	to	PART
ftr-408	487	30	determine	determine	VERB
ftr-408	487	31	the	the	DET
ftr-408	487	32	scope	scope	NOUN
ftr-408	487	33	and	and	CCONJ
ftr-408	487	34	materiality	materiality	NOUN
ftr-408	487	35	thresholds	threshold	NOUN
ftr-408	487	36	in	in	ADP
ftr-408	487	37	the	the	DET
ftr-408	487	38	life	life	NOUN
ftr-408	487	39	program	program	NOUN
ftr-408	487	40	as	as	ADP
ftr-408	487	41	a	a	DET
ftr-408	487	42	whole	whole	NOUN
ftr-408	487	43	as	as	ADV
ftr-408	487	44	well	well	ADV
ftr-408	487	45	as	as	ADP
ftr-408	487	46	the	the	DET
ftr-408	487	47	specific	specific	ADJ
ftr-408	487	48	documents	document	NOUN
ftr-408	487	49	relating	relate	VERB
ftr-408	487	50	to	to	ADP
ftr-408	487	51	scope	scope	NOUN
ftr-408	487	52	and	and	CCONJ
ftr-408	487	53	materiality	materiality	NOUN
ftr-408	487	54	thresholds	threshold	NOUN
ftr-408	487	55	established	establish	VERB
ftr-408	487	56	in	in	ADP
ftr-408	487	57	the	the	DET
ftr-408	487	58	mous	mous	NOUN
ftr-408	487	59	provided	provide	VERB
ftr-408	487	60	pursuant	pursuant	NOUN
ftr-408	487	61	to	to	PART
ftr-408	487	62	request	request	VERB
ftr-408	487	63	no	no	INTJ
ftr-408	487	64	.	.	NOUN
ftr-408	488	1	1	1	NUM
ftr-408	488	2	.	.	X
ftr-408	489	1	3	3	X
ftr-408	489	2	.	.	X
ftr-408	490	1	all	all	DET
ftr-408	490	2	documents	document	NOUN
ftr-408	490	3	prepared	prepare	VERB
ftr-408	490	4	or	or	CCONJ
ftr-408	490	5	used	use	VERB
ftr-408	490	6	by	by	ADP
ftr-408	490	7	the	the	DET
ftr-408	490	8	irs	irs	PROPN
ftr-408	490	9	to	to	PART
ftr-408	490	10	determine	determine	VERB
ftr-408	490	11	which	which	PRON
ftr-408	490	12	taxpayers	taxpayer	NOUN
ftr-408	490	13	will	will	AUX
ftr-408	490	14	be	be	AUX
ftr-408	490	15	offered	offer	VERB
ftr-408	490	16	to	to	PART
ftr-408	490	17	have	have	VERB
ftr-408	490	18	their	their	PRON
ftr-408	490	19	audits	audits	NOUN
ftr-408	490	20	conducted	conduct	VERB
ftr-408	490	21	under	under	ADP
ftr-408	490	22	the	the	DET
ftr-408	490	23	life	life	NOUN
ftr-408	490	24	program	program	NOUN
ftr-408	490	25	.	.	PUNCT
ftr-408	491	1	this	this	DET
ftr-408	491	2	request	request	NOUN
ftr-408	491	3	includes	include	VERB
ftr-408	491	4	,	,	PUNCT
ftr-408	491	5	but	but	CCONJ
ftr-408	491	6	is	be	AUX
ftr-408	491	7	not	not	PART
ftr-408	491	8	limited	limit	VERB
ftr-408	491	9	to	to	ADP
ftr-408	491	10	,	,	PUNCT
ftr-408	491	11	a	a	DET
ftr-408	491	12	request	request	NOUN
ftr-408	491	13	for	for	ADP
ftr-408	491	14	any	any	DET
ftr-408	491	15	general	general	ADJ
ftr-408	491	16	guidance	guidance	NOUN
ftr-408	491	17	,	,	PUNCT
ftr-408	491	18	policies	policy	NOUN
ftr-408	491	19	,	,	PUNCT
ftr-408	491	20	or	or	CCONJ
ftr-408	491	21	procedures	procedure	NOUN
ftr-408	491	22	that	that	PRON
ftr-408	491	23	the	the	DET
ftr-408	491	24	irs	irs	PROPN
ftr-408	491	25	has	have	AUX
ftr-408	491	26	prepared	prepare	VERB
ftr-408	491	27	or	or	CCONJ
ftr-408	491	28	used	use	VERB
ftr-408	491	29	to	to	PART
ftr-408	491	30	determine	determine	VERB
ftr-408	491	31	which	which	PRON
ftr-408	491	32	taxpayers	taxpayer	NOUN
ftr-408	491	33	generally	generally	ADV
ftr-408	491	34	are	be	AUX
ftr-408	491	35	offered	offer	VERB
ftr-408	491	36	to	to	PART
ftr-408	491	37	have	have	VERB
ftr-408	491	38	their	their	PRON
ftr-408	491	39	audits	audits	NOUN
ftr-408	491	40	conducted	conduct	VERB
ftr-408	491	41	under	under	ADP
ftr-408	491	42	the	the	DET
ftr-408	491	43	life	life	NOUN
ftr-408	491	44	program	program	NOUN
ftr-408	491	45	as	as	ADV
ftr-408	491	46	well	well	ADV
ftr-408	491	47	as	as	ADP
ftr-408	491	48	the	the	DET
ftr-408	491	49	specific	specific	ADJ
ftr-408	491	50	documents	document	NOUN
ftr-408	491	51	relating	relate	VERB
ftr-408	491	52	to	to	ADP
ftr-408	491	53	how	how	SCONJ
ftr-408	491	54	the	the	DET
ftr-408	491	55	taxpayers	taxpayer	NOUN
ftr-408	491	56	who	who	PRON
ftr-408	491	57	entered	enter	VERB
ftr-408	491	58	into	into	ADP
ftr-408	491	59	the	the	DET
ftr-408	491	60	mous	mous	NOUN
ftr-408	491	61	provided	provide	VERB
ftr-408	491	62	pursuant	pursuant	NOUN
ftr-408	491	63	to	to	PART
ftr-408	491	64	request	request	VERB
ftr-408	491	65	no	no	INTJ
ftr-408	491	66	.	.	NOUN
ftr-408	491	67	1	1	NUM
ftr-408	491	68	were	be	AUX
ftr-408	491	69	determined	determine	VERB
ftr-408	491	70	to	to	PART
ftr-408	491	71	be	be	AUX
ftr-408	491	72	eligible	eligible	ADJ
ftr-408	491	73	to	to	PART
ftr-408	491	74	have	have	VERB
ftr-408	491	75	their	their	PRON
ftr-408	491	76	audits	audits	NOUN
ftr-408	491	77	conducted	conduct	VERB
ftr-408	491	78	under	under	ADP
ftr-408	491	79	the	the	DET
ftr-408	491	80	life	life	NOUN
ftr-408	491	81	program	program	NOUN
ftr-408	491	82	.	.	PUNCT
ftr-408	492	1	4	4	X
ftr-408	492	2	.	.	X
ftr-408	492	3	all	all	DET
ftr-408	492	4	training	training	NOUN
ftr-408	492	5	materials	material	NOUN
ftr-408	492	6	prepared	prepare	VERB
ftr-408	492	7	or	or	CCONJ
ftr-408	492	8	used	use	VERB
ftr-408	492	9	by	by	ADP
ftr-408	492	10	the	the	DET
ftr-408	492	11	irs	irs	PROPN
ftr-408	492	12	to	to	PART
ftr-408	492	13	train	train	VERB
ftr-408	492	14	its	its	PRON
ftr-408	492	15	personnel	personnel	NOUN
ftr-408	492	16	to	to	PART
ftr-408	492	17	administer	administer	VERB
ftr-408	492	18	audits	audits	NOUN
ftr-408	492	19	under	under	ADP
ftr-408	492	20	the	the	DET
ftr-408	492	21	life	life	NOUN
ftr-408	492	22	program	program	NOUN
ftr-408	492	23	,	,	PUNCT
ftr-408	492	24	including	include	VERB
ftr-408	492	25	,	,	PUNCT
ftr-408	492	26	but	but	CCONJ
ftr-408	492	27	not	not	PART
ftr-408	492	28	limited	limit	VERB
ftr-408	492	29	to	to	ADP
ftr-408	492	30	,	,	PUNCT
ftr-408	492	31	training	training	NOUN
ftr-408	492	32	materials	material	NOUN
ftr-408	492	33	prepared	prepare	VERB
ftr-408	492	34	or	or	CCONJ
ftr-408	492	35	used	use	VERB
ftr-408	492	36	by	by	ADP
ftr-408	492	37	the	the	DET
ftr-408	492	38	irs	irs	PROPN
ftr-408	492	39	to	to	PART
ftr-408	492	40	train	train	VERB
ftr-408	492	41	its	its	PRON
ftr-408	492	42	personnel	personnel	NOUN
ftr-408	492	43	to	to	PART
ftr-408	492	44	determine	determine	VERB
ftr-408	492	45	selection	selection	NOUN
ftr-408	492	46	of	of	ADP
ftr-408	492	47	taxpayers	taxpayer	NOUN
ftr-408	492	48	for	for	ADP
ftr-408	492	49	participation	participation	NOUN
ftr-408	492	50	in	in	ADP
ftr-408	492	51	the	the	DET
ftr-408	492	52	life	life	NOUN
ftr-408	492	53	program	program	NOUN
ftr-408	492	54	and/or	and/or	CCONJ
ftr-408	492	55	to	to	PART
ftr-408	492	56	establish	establish	VERB
ftr-408	492	57	the	the	DET
ftr-408	492	58	scope	scope	NOUN
ftr-408	492	59	and/or	and/or	CCONJ
ftr-408	492	60	materiality	materiality	NOUN
ftr-408	492	61	thresholds	threshold	NOUN
ftr-408	492	62	in	in	ADP
ftr-408	492	63	the	the	DET
ftr-408	492	64	life	life	NOUN
ftr-408	492	65	program	program	NOUN
ftr-408	492	66	(	(	PUNCT
ftr-408	492	67	described	describe	VERB
ftr-408	492	68	in	in	ADP
ftr-408	492	69	requests	request	NOUN
ftr-408	492	70	2	2	NUM
ftr-408	492	71	and	and	CCONJ
ftr-408	492	72	3	3	NUM
ftr-408	492	73	)	)	PUNCT
ftr-408	492	74	.	.	PUNCT
ftr-408	493	1	letter	letter	NOUN
ftr-408	493	2	from	from	ADP
ftr-408	493	3	walter	walter	PROPN
ftr-408	493	4	edward	edward	PROPN
ftr-408	493	5	afield	afield	VERB
ftr-408	493	6	to	to	ADP
ftr-408	493	7	maureen	maureen	PROPN
ftr-408	493	8	sapero	sapero	PROPN
ftr-408	493	9	,	,	PUNCT
ftr-408	493	10	foia	foia	PROPN
ftr-408	493	11	disclosure	disclosure	NOUN
ftr-408	493	12	manager	manager	NOUN
ftr-408	493	13	,	,	PUNCT
ftr-408	493	14	(	(	PUNCT
ftr-408	493	15	nov	nov	PROPN
ftr-408	493	16	.	.	PROPN
ftr-408	493	17	1	1	NUM
ftr-408	493	18	,	,	PUNCT
ftr-408	493	19	2004	2004	NUM
ftr-408	493	20	)	)	PUNCT
ftr-408	493	21	.	.	PUNCT
ftr-408	494	1	2006	2006	NUM
ftr-408	494	2	]	]	PUNCT
ftr-408	494	3	agency	agency	NOUN
ftr-408	494	4	activism	activism	NOUN
ftr-408	494	5	as	as	ADP
ftr-408	494	6	a	a	DET
ftr-408	494	7	new	new	ADJ
ftr-408	494	8	way	way	NOUN
ftr-408	494	9	of	of	ADP
ftr-408	494	10	life	life	NOUN
ftr-408	494	11	479	479	NUM
ftr-408	494	12	all	all	DET
ftr-408	494	13	documents	document	NOUN
ftr-408	494	14	are	be	AUX
ftr-408	494	15	being	be	AUX
ftr-408	494	16	released	release	VERB
ftr-408	494	17	to	to	ADP
ftr-408	494	18	you	you	PRON
ftr-408	494	19	in	in	ADP
ftr-408	494	20	their	their	PRON
ftr-408	494	21	entirety	entirety	NOUN
ftr-408	494	22	with	with	ADP
ftr-408	494	23	the	the	DET
ftr-408	494	24	exception	exception	NOUN
ftr-408	494	25	of	of	ADP
ftr-408	494	26	the	the	DET
ftr-408	494	27	deleted	delete	VERB
ftr-408	494	28	information	information	NOUN
ftr-408	494	29	that	that	PRON
ftr-408	494	30	is	be	AUX
ftr-408	494	31	being	be	AUX
ftr-408	494	32	withheld	withhold	VERB
ftr-408	494	33	in	in	ADP
ftr-408	494	34	accordance	accordance	NOUN
ftr-408	494	35	with	with	ADP
ftr-408	494	36	subsection	subsection	NOUN
ftr-408	494	37	5	5	NUM
ftr-408	494	38	u.s.c	u.s.c	ADJ
ftr-408	494	39	.	.	PUNCT
ftr-408	495	1	(	(	PUNCT
ftr-408	495	2	b)(3	b)(3	NOUN
ftr-408	495	3	)	)	PUNCT
ftr-408	495	4	and	and	CCONJ
ftr-408	495	5	(	(	PUNCT
ftr-408	495	6	b)(6	b)(6	X
ftr-408	495	7	)	)	PUNCT
ftr-408	495	8	of	of	ADP
ftr-408	495	9	the	the	DET
ftr-408	495	10	freedom	freedom	NOUN
ftr-408	495	11	of	of	ADP
ftr-408	495	12	information	information	NOUN
ftr-408	495	13	act	act	PROPN
ftr-408	495	14	.	.	PUNCT
ftr-408	496	1	the	the	DET
ftr-408	496	2	statute	statute	NOUN
ftr-408	496	3	for	for	ADP
ftr-408	496	4	the	the	DET
ftr-408	496	5	(	(	PUNCT
ftr-408	496	6	b)(3	b)(3	NOUN
ftr-408	496	7	)	)	PUNCT
ftr-408	496	8	exemption	exemption	NOUN
ftr-408	496	9	is	be	AUX
ftr-408	496	10	26	26	NUM
ftr-408	496	11	u.sc	u.sc	NOUN
ftr-408	496	12	.	.	PUNCT
ftr-408	496	13	6103	6103	NUM
ftr-408	496	14	.	.	PUNCT
ftr-408	497	1	the	the	DET
ftr-408	497	2	documents	document	NOUN
ftr-408	497	3	contain	contain	VERB
ftr-408	497	4	taxpayer	taxpayer	NOUN
ftr-408	497	5	identifiers	identifier	NOUN
ftr-408	497	6	and	and	CCONJ
ftr-408	497	7	information	information	NOUN
ftr-408	497	8	that	that	PRON
ftr-408	497	9	would	would	AUX
ftr-408	497	10	constitute	constitute	VERB
ftr-408	497	11	a	a	DET
ftr-408	497	12	clearly	clearly	ADV
ftr-408	497	13	unwarranted	unwarranted	ADJ
ftr-408	497	14	invasion	invasion	NOUN
ftr-408	497	15	of	of	ADP
ftr-408	497	16	personal	personal	ADJ
ftr-408	497	17	privacy	privacy	NOUN
ftr-408	497	18	.	.	PUNCT
ftr-408	498	1	life	life	NOUN
ftr-408	498	2	memoranda	memorandum	NOUN
ftr-408	498	3	are	be	AUX
ftr-408	498	4	part	part	NOUN
ftr-408	498	5	of	of	ADP
ftr-408	498	6	a	a	DET
ftr-408	498	7	taxpayers	taxpayer	NOUN
ftr-408	498	8	examination	examination	NOUN
ftr-408	498	9	file	file	NOUN
ftr-408	498	10	and	and	CCONJ
ftr-408	498	11	therefore	therefore	ADV
ftr-408	498	12	,	,	PUNCT
ftr-408	498	13	“	"	PUNCT
ftr-408	498	14	return	return	VERB
ftr-408	498	15	information	information	NOUN
ftr-408	498	16	”	"	PUNCT
ftr-408	498	17	which	which	PRON
ftr-408	498	18	is	be	AUX
ftr-408	498	19	not	not	PART
ftr-408	498	20	releasable	releasable	ADJ
ftr-408	498	21	in	in	ADP
ftr-408	498	22	accordance	accordance	NOUN
ftr-408	498	23	with	with	ADP
ftr-408	498	24	subsection	subsection	NOUN
ftr-408	498	25	5	5	NUM
ftr-408	498	26	u.s.c	u.s.c	ADJ
ftr-408	498	27	.	.	PUNCT
ftr-408	499	1	(	(	PUNCT
ftr-408	499	2	b)(3	b)(3	NOUN
ftr-408	499	3	)	)	PUNCT
ftr-408	499	4	of	of	ADP
ftr-408	499	5	the	the	DET
ftr-408	499	6	freedom	freedom	NOUN
ftr-408	499	7	of	of	ADP
ftr-408	499	8	information	information	NOUN
ftr-408	499	9	act	act	PROPN
ftr-408	499	10	.	.	PUNCT
ftr-408	500	1	however	however	ADV
ftr-408	500	2	,	,	PUNCT
ftr-408	500	3	we	we	PRON
ftr-408	500	4	have	have	AUX
ftr-408	500	5	enclosed	enclose	VERB
ftr-408	500	6	a	a	DET
ftr-408	500	7	copy	copy	NOUN
ftr-408	500	8	of	of	ADP
ftr-408	500	9	the	the	DET
ftr-408	500	10	life	life	NOUN
ftr-408	500	11	mou	mou	NOUN
ftr-408	500	12	template	template	NOUN
ftr-408	500	13	for	for	ADP
ftr-408	500	14	your	your	PRON
ftr-408	500	15	information.82	information.82	NOUN
ftr-408	500	16	in	in	ADP
ftr-408	500	17	withholding	withhold	VERB
ftr-408	500	18	the	the	DET
ftr-408	500	19	mous	mous	NOUN
ftr-408	500	20	,	,	PUNCT
ftr-408	500	21	the	the	DET
ftr-408	500	22	irs	irs	PROPN
ftr-408	500	23	is	be	AUX
ftr-408	500	24	preventing	prevent	VERB
ftr-408	500	25	the	the	DET
ftr-408	500	26	public	public	NOUN
ftr-408	500	27	from	from	ADP
ftr-408	500	28	having	have	VERB
ftr-408	500	29	any	any	DET
ftr-408	500	30	significant	significant	ADJ
ftr-408	500	31	knowledge	knowledge	NOUN
ftr-408	500	32	about	about	ADP
ftr-408	500	33	which	which	PRON
ftr-408	500	34	specific	specific	ADJ
ftr-408	500	35	return	return	NOUN
ftr-408	500	36	items	item	NOUN
ftr-408	500	37	will	will	AUX
ftr-408	500	38	meet	meet	VERB
ftr-408	500	39	the	the	DET
ftr-408	500	40	criteria	criterion	NOUN
ftr-408	500	41	for	for	ADP
ftr-408	500	42	audit	audit	NOUN
ftr-408	500	43	under	under	ADP
ftr-408	500	44	life	life	NOUN
ftr-408	500	45	and	and	CCONJ
ftr-408	500	46	what	what	PRON
ftr-408	500	47	amounts	amount	VERB
ftr-408	500	48	of	of	ADP
ftr-408	500	49	potential	potential	ADJ
ftr-408	500	50	tax	tax	NOUN
ftr-408	500	51	liability	liability	NOUN
ftr-408	500	52	will	will	AUX
ftr-408	500	53	be	be	AUX
ftr-408	500	54	ignored	ignore	VERB
ftr-408	500	55	under	under	ADP
ftr-408	500	56	the	the	DET
ftr-408	500	57	materiality	materiality	NOUN
ftr-408	500	58	thresholds	threshold	NOUN
ftr-408	500	59	.	.	PUNCT
ftr-408	501	1	under	under	ADP
ftr-408	501	2	case	case	NOUN
ftr-408	501	3	law	law	NOUN
ftr-408	501	4	discussed	discuss	VERB
ftr-408	501	5	further	far	ADV
ftr-408	501	6	in	in	ADP
ftr-408	501	7	this	this	DET
ftr-408	501	8	section	section	NOUN
ftr-408	501	9	,	,	PUNCT
ftr-408	501	10	whether	whether	SCONJ
ftr-408	501	11	the	the	DET
ftr-408	501	12	irs	irs	PROPN
ftr-408	501	13	has	have	AUX
ftr-408	501	14	the	the	DET
ftr-408	501	15	authority	authority	NOUN
ftr-408	501	16	to	to	PART
ftr-408	501	17	withhold	withhold	VERB
ftr-408	501	18	this	this	DET
ftr-408	501	19	information	information	NOUN
ftr-408	501	20	in	in	ADP
ftr-408	501	21	the	the	DET
ftr-408	501	22	face	face	NOUN
ftr-408	501	23	of	of	ADP
ftr-408	501	24	a	a	DET
ftr-408	501	25	foia	foia	NOUN
ftr-408	501	26	request	request	NOUN
ftr-408	501	27	depends	depend	VERB
ftr-408	501	28	on	on	ADP
ftr-408	501	29	whether	whether	SCONJ
ftr-408	501	30	a	a	DET
ftr-408	501	31	court	court	NOUN
ftr-408	501	32	would	would	AUX
ftr-408	501	33	consider	consider	VERB
ftr-408	501	34	the	the	DET
ftr-408	501	35	information	information	NOUN
ftr-408	501	36	to	to	PART
ftr-408	501	37	be	be	AUX
ftr-408	501	38	useful	useful	ADJ
ftr-408	501	39	in	in	ADP
ftr-408	501	40	allowing	allow	VERB
ftr-408	501	41	taxpayers	taxpayer	NOUN
ftr-408	501	42	to	to	PART
ftr-408	501	43	circumvent	circumvent	VERB
ftr-408	501	44	audits	audits	NOUN
ftr-408	501	45	or	or	CCONJ
ftr-408	501	46	would	would	AUX
ftr-408	501	47	consider	consider	VERB
ftr-408	501	48	disclosure	disclosure	NOUN
ftr-408	501	49	of	of	ADP
ftr-408	501	50	the	the	DET
ftr-408	501	51	information	information	NOUN
ftr-408	501	52	as	as	ADP
ftr-408	501	53	serving	serve	VERB
ftr-408	501	54	a	a	DET
ftr-408	501	55	positive	positive	ADJ
ftr-408	501	56	public	public	ADJ
ftr-408	501	57	purpose	purpose	NOUN
ftr-408	501	58	.	.	PUNCT
ftr-408	502	1	under	under	ADP
ftr-408	502	2	foia	foia	PROPN
ftr-408	502	3	and	and	CCONJ
ftr-408	502	4	irc	irc	PROPN
ftr-408	502	5	section	section	NOUN
ftr-408	502	6	6103	6103	NUM
ftr-408	502	7	(	(	PUNCT
ftr-408	502	8	which	which	PRON
ftr-408	502	9	prohibits	prohibit	VERB
ftr-408	502	10	the	the	DET
ftr-408	502	11	disclosure	disclosure	NOUN
ftr-408	502	12	of	of	ADP
ftr-408	502	13	return	return	NOUN
ftr-408	502	14	information	information	NOUN
ftr-408	502	15	)	)	PUNCT
ftr-408	502	16	,	,	PUNCT
ftr-408	502	17	the	the	DET
ftr-408	502	18	irs	irs	PROPN
ftr-408	502	19	would	would	AUX
ftr-408	502	20	likely	likely	ADV
ftr-408	502	21	argue	argue	VERB
ftr-408	502	22	that	that	SCONJ
ftr-408	502	23	the	the	DET
ftr-408	502	24	withheld	withheld	ADJ
ftr-408	502	25	information	information	NOUN
ftr-408	502	26	is	be	AUX
ftr-408	502	27	analogous	analogous	ADJ
ftr-408	502	28	to	to	ADP
ftr-408	502	29	discriminant	discriminant	ADJ
ftr-408	502	30	function	function	NOUN
ftr-408	502	31	scores	score	NOUN
ftr-408	502	32	(	(	PUNCT
ftr-408	502	33	difs	difs	PROPN
ftr-408	502	34	)	)	PUNCT
ftr-408	502	35	,	,	PUNCT
ftr-408	502	36	an	an	DET
ftr-408	502	37	investigatory	investigatory	NOUN
ftr-408	502	38	technique	technique	NOUN
ftr-408	502	39	that	that	PRON
ftr-408	502	40	the	the	DET
ftr-408	502	41	irs	irs	PROPN
ftr-408	502	42	uses	use	VERB
ftr-408	502	43	internally	internally	ADV
ftr-408	502	44	to	to	PART
ftr-408	502	45	select	select	VERB
ftr-408	502	46	tax	tax	NOUN
ftr-408	502	47	returns	return	NOUN
ftr-408	502	48	for	for	ADP
ftr-408	502	49	an	an	DET
ftr-408	502	50	audit	audit	NOUN
ftr-408	502	51	.	.	PUNCT
ftr-408	503	1	courts	court	NOUN
ftr-408	503	2	have83	have83	VERB
ftr-408	503	3	routinely	routinely	ADV
ftr-408	503	4	held	hold	VERB
ftr-408	503	5	it	it	PRON
ftr-408	503	6	permissible	permissible	ADJ
ftr-408	503	7	for	for	SCONJ
ftr-408	503	8	the	the	DET
ftr-408	503	9	irs	irs	PROPN
ftr-408	503	10	to	to	PART
ftr-408	503	11	withhold	withhold	VERB
ftr-408	503	12	these	these	DET
ftr-408	503	13	dif	dif	ADJ
ftr-408	503	14	scores	score	NOUN
ftr-408	503	15	under	under	ADP
ftr-408	503	16	5	5	NUM
ftr-408	503	17	u.s.c	u.s.c	ADJ
ftr-408	503	18	.	.	PUNCT
ftr-408	504	1	section	section	NOUN
ftr-408	504	2	552	552	NUM
ftr-408	504	3	and	and	CCONJ
ftr-408	504	4	irc	irc	PROPN
ftr-408	504	5	section	section	NOUN
ftr-408	504	6	6103	6103	NUM
ftr-408	504	7	because	because	SCONJ
ftr-408	504	8	“	"	PUNCT
ftr-408	504	9	[	[	X
ftr-408	504	10	r]elease	r]elease	NOUN
ftr-408	504	11	of	of	ADP
ftr-408	504	12	this84	this84	NOUN
ftr-408	504	13	information	information	NOUN
ftr-408	504	14	could	could	AUX
ftr-408	504	15	compromise	compromise	VERB
ftr-408	504	16	the	the	DET
ftr-408	504	17	integrity	integrity	NOUN
ftr-408	504	18	of	of	ADP
ftr-408	504	19	the	the	DET
ftr-408	504	20	irs	irs	PROPN
ftr-408	504	21	and	and	CCONJ
ftr-408	504	22	its	its	PRON
ftr-408	504	23	regulatory	regulatory	ADJ
ftr-408	504	24	function	function	NOUN
ftr-408	504	25	by	by	ADP
ftr-408	504	26	allowing	allow	VERB
ftr-408	504	27	individuals	individual	NOUN
ftr-408	504	28	to	to	PART
ftr-408	504	29	manipulate	manipulate	VERB
ftr-408	504	30	their	their	PRON
ftr-408	504	31	dif	dif	ADJ
ftr-408	504	32	scores	score	NOUN
ftr-408	504	33	and	and	CCONJ
ftr-408	504	34	possibly	possibly	ADV
ftr-408	504	35	82	82	NUM
ftr-408	504	36	.	.	PUNCT
ftr-408	504	37	letter	letter	NOUN
ftr-408	504	38	from	from	ADP
ftr-408	504	39	maureen	maureen	PROPN
ftr-408	504	40	sapero	sapero	PROPN
ftr-408	504	41	,	,	PUNCT
ftr-408	504	42	manager	manager	NOUN
ftr-408	504	43	hq	hq	PROPN
ftr-408	504	44	disclosure	disclosure	PROPN
ftr-408	504	45	office	office	NOUN
ftr-408	504	46	to	to	ADP
ftr-408	504	47	walter	walter	PROPN
ftr-408	504	48	edward	edward	PROPN
ftr-408	505	1	afield	afield	PROPN
ftr-408	505	2	(	(	PUNCT
ftr-408	505	3	jan	jan	PROPN
ftr-408	505	4	.	.	PROPN
ftr-408	505	5	28	28	NUM
ftr-408	505	6	,	,	PUNCT
ftr-408	505	7	2005	2005	NUM
ftr-408	505	8	)	)	PUNCT
ftr-408	505	9	(	(	PUNCT
ftr-408	505	10	hereinafter	hereinafter	NOUN
ftr-408	505	11	response	response	NOUN
ftr-408	505	12	)	)	PUNCT
ftr-408	505	13	.	.	PUNCT
ftr-408	506	1	83	83	NUM
ftr-408	506	2	.	.	PUNCT
ftr-408	507	1	see	see	VERB
ftr-408	507	2	buckner	buckner	PROPN
ftr-408	507	3	v.	v.	ADP
ftr-408	507	4	irs	irs	PROPN
ftr-408	507	5	,	,	PUNCT
ftr-408	507	6	25	25	NUM
ftr-408	507	7	f.supp.2d	f.supp.2d	NUM
ftr-408	507	8	893	893	NUM
ftr-408	507	9	,	,	PUNCT
ftr-408	507	10	898	898	NUM
ftr-408	507	11	(	(	PUNCT
ftr-408	507	12	n.d	n.d	PROPN
ftr-408	507	13	.	.	PROPN
ftr-408	507	14	ind	ind	PROPN
ftr-408	507	15	.	.	PUNCT
ftr-408	508	1	1998	1998	NUM
ftr-408	508	2	)	)	PUNCT
ftr-408	508	3	.	.	PUNCT
ftr-408	509	1	84	84	NUM
ftr-408	509	2	.	.	PUNCT
ftr-408	510	1	foia	foia	PROPN
ftr-408	510	2	contains	contain	VERB
ftr-408	510	3	a	a	DET
ftr-408	510	4	list	list	NOUN
ftr-408	510	5	of	of	ADP
ftr-408	510	6	exceptions	exception	NOUN
ftr-408	510	7	in	in	ADP
ftr-408	510	8	5	5	NUM
ftr-408	510	9	u.s.c	u.s.c	ADJ
ftr-408	510	10	.	.	PUNCT
ftr-408	511	1	§	§	PROPN
ftr-408	511	2	552(b	552(b	PROPN
ftr-408	511	3	)	)	PUNCT
ftr-408	511	4	(	(	PUNCT
ftr-408	511	5	2004	2004	NUM
ftr-408	511	6	)	)	PUNCT
ftr-408	511	7	.	.	PUNCT
ftr-408	512	1	specifically	specifically	ADV
ftr-408	512	2	,	,	PUNCT
ftr-408	512	3	5	5	NUM
ftr-408	512	4	u.s.c	u.s.c	ADJ
ftr-408	512	5	.	.	PUNCT
ftr-408	513	1	§	§	PROPN
ftr-408	513	2	552(b)(3	552(b)(3	NUM
ftr-408	513	3	)	)	PUNCT
ftr-408	513	4	protects	protect	VERB
ftr-408	513	5	documents	document	NOUN
ftr-408	513	6	that	that	PRON
ftr-408	513	7	are	be	AUX
ftr-408	513	8	exempt	exempt	ADJ
ftr-408	513	9	under	under	ADP
ftr-408	513	10	another	another	DET
ftr-408	513	11	statute	statute	NOUN
ftr-408	513	12	from	from	ADP
ftr-408	513	13	disclosure	disclosure	NOUN
ftr-408	513	14	.	.	PUNCT
ftr-408	514	1	irc	irc	PROPN
ftr-408	514	2	§	§	PROPN
ftr-408	514	3	6103	6103	NUM
ftr-408	514	4	is	be	AUX
ftr-408	514	5	one	one	NUM
ftr-408	514	6	such	such	ADJ
ftr-408	514	7	statute	statute	NOUN
ftr-408	514	8	,	,	PUNCT
ftr-408	514	9	as	as	SCONJ
ftr-408	514	10	this	this	DET
ftr-408	514	11	section	section	NOUN
ftr-408	514	12	of	of	ADP
ftr-408	514	13	the	the	DET
ftr-408	514	14	internal	internal	ADJ
ftr-408	514	15	revenue	revenue	NOUN
ftr-408	514	16	code	code	NOUN
ftr-408	514	17	protects	protect	VERB
ftr-408	514	18	taxpayer	taxpayer	NOUN
ftr-408	514	19	return	return	NOUN
ftr-408	514	20	information	information	NOUN
ftr-408	514	21	from	from	ADP
ftr-408	514	22	disclosure	disclosure	NOUN
ftr-408	514	23	.	.	PUNCT
ftr-408	515	1	for	for	ADP
ftr-408	515	2	a	a	DET
ftr-408	515	3	full	full	ADJ
ftr-408	515	4	discussion	discussion	NOUN
ftr-408	515	5	,	,	PUNCT
ftr-408	515	6	see	see	VERB
ftr-408	515	7	the	the	DET
ftr-408	515	8	cases	case	NOUN
ftr-408	515	9	cited	cite	VERB
ftr-408	515	10	in	in	ADP
ftr-408	515	11	note	note	NOUN
ftr-408	515	12	85	85	NUM
ftr-408	515	13	.	.	PUNCT
ftr-408	515	14	480	480	NUM
ftr-408	515	15	florida	florida	PROPN
ftr-408	515	16	tax	tax	PROPN
ftr-408	515	17	review	review	NOUN
ftr-408	515	18	vol.7:7	vol.7:7	CCONJ
ftr-408	515	19	avoid	avoid	VERB
ftr-408	515	20	a	a	DET
ftr-408	515	21	well	well	ADV
ftr-408	515	22	-	-	PUNCT
ftr-408	515	23	deserved	deserve	VERB
ftr-408	515	24	audit	audit	NOUN
ftr-408	515	25	.	.	PUNCT
ftr-408	515	26	”	"	PUNCT
ftr-408	516	1	courts	court	NOUN
ftr-408	516	2	have	have	AUX
ftr-408	516	3	extended	extend	VERB
ftr-408	516	4	this	this	DET
ftr-408	516	5	reasoning	reasoning	NOUN
ftr-408	516	6	outside	outside	ADP
ftr-408	516	7	of85	of85	PROPN
ftr-408	516	8	the	the	DET
ftr-408	516	9	dif	dif	ADJ
ftr-408	516	10	score	score	NOUN
ftr-408	516	11	context	context	NOUN
ftr-408	516	12	and	and	CCONJ
ftr-408	516	13	have	have	AUX
ftr-408	516	14	applied	apply	VERB
ftr-408	516	15	it	it	PRON
ftr-408	516	16	to	to	ADP
ftr-408	516	17	other	other	ADJ
ftr-408	516	18	internal	internal	ADJ
ftr-408	516	19	irs	irs	PROPN
ftr-408	516	20	practices	practice	NOUN
ftr-408	516	21	and	and	CCONJ
ftr-408	516	22	procedures	procedure	NOUN
ftr-408	516	23	that	that	PRON
ftr-408	516	24	taxpayers	taxpayer	NOUN
ftr-408	516	25	could	could	AUX
ftr-408	516	26	use	use	VERB
ftr-408	516	27	to	to	PART
ftr-408	516	28	avoid	avoid	VERB
ftr-408	516	29	audit	audit	NOUN
ftr-408	516	30	selection	selection	NOUN
ftr-408	516	31	.	.	PUNCT
ftr-408	517	1	furthermore,86	furthermore,86	PROPN
ftr-408	517	2	under	under	ADP
ftr-408	517	3	irc	irc	PROPN
ftr-408	517	4	section	section	NOUN
ftr-408	517	5	6103	6103	NUM
ftr-408	517	6	,	,	PUNCT
ftr-408	517	7	the	the	DET
ftr-408	517	8	irs	irs	PROPN
ftr-408	517	9	can	can	AUX
ftr-408	517	10	legitimately	legitimately	ADV
ftr-408	517	11	withhold	withhold	VERB
ftr-408	517	12	information	information	NOUN
ftr-408	517	13	that	that	PRON
ftr-408	517	14	constitutes	constitute	VERB
ftr-408	517	15	taxpayer	taxpayer	NOUN
ftr-408	517	16	“	"	PUNCT
ftr-408	517	17	return	return	VERB
ftr-408	517	18	information	information	NOUN
ftr-408	517	19	.	.	PUNCT
ftr-408	517	20	”	"	PUNCT
ftr-408	518	1	courts	court	NOUN
ftr-408	518	2	have	have	AUX
ftr-408	518	3	even	even	ADV
ftr-408	518	4	held	hold	VERB
ftr-408	518	5	that	that	DET
ftr-408	518	6	redaction	redaction	NOUN
ftr-408	518	7	of	of	ADP
ftr-408	518	8	certain	certain	ADJ
ftr-408	518	9	portions	portion	NOUN
ftr-408	518	10	of	of	ADP
ftr-408	518	11	a	a	DET
ftr-408	518	12	document	document	NOUN
ftr-408	518	13	containing	contain	VERB
ftr-408	518	14	“	"	PUNCT
ftr-408	518	15	return	return	VERB
ftr-408	518	16	information	information	NOUN
ftr-408	518	17	”	"	PUNCT
ftr-408	518	18	(	(	PUNCT
ftr-408	518	19	such	such	ADJ
ftr-408	518	20	as	as	ADP
ftr-408	518	21	redacting	redact	VERB
ftr-408	518	22	a	a	DET
ftr-408	518	23	taxpayer	taxpayer	NOUN
ftr-408	518	24	’s	’s	PART
ftr-408	518	25	name	name	NOUN
ftr-408	518	26	or	or	CCONJ
ftr-408	518	27	tax	tax	NOUN
ftr-408	518	28	identification	identification	NOUN
ftr-408	518	29	number	number	NOUN
ftr-408	518	30	)	)	PUNCT
ftr-408	518	31	will	will	AUX
ftr-408	518	32	not	not	PART
ftr-408	518	33	necessarily	necessarily	ADV
ftr-408	518	34	allow	allow	VERB
ftr-408	518	35	the	the	DET
ftr-408	518	36	irs	irs	PROPN
ftr-408	518	37	to	to	PART
ftr-408	518	38	disclose	disclose	VERB
ftr-408	518	39	the	the	DET
ftr-408	518	40	redacted	redact	VERB
ftr-408	518	41	document.87	document.87	PROPN
ftr-408	518	42	these	these	DET
ftr-408	518	43	cases	case	NOUN
ftr-408	518	44	do	do	AUX
ftr-408	518	45	present	present	VERB
ftr-408	518	46	strong	strong	ADJ
ftr-408	518	47	arguments	argument	NOUN
ftr-408	518	48	for	for	ADP
ftr-408	518	49	the	the	DET
ftr-408	518	50	irs	irs	PROPN
ftr-408	518	51	to	to	PART
ftr-408	518	52	withhold	withhold	VERB
ftr-408	518	53	the	the	DET
ftr-408	518	54	mous	mous	NOUN
ftr-408	518	55	.	.	PUNCT
ftr-408	519	1	the	the	DET
ftr-408	519	2	irs	irs	PROPN
ftr-408	519	3	would	would	AUX
ftr-408	519	4	likely	likely	ADV
ftr-408	519	5	argue	argue	VERB
ftr-408	519	6	that	that	SCONJ
ftr-408	519	7	the	the	DET
ftr-408	519	8	mous	mous	NOUN
ftr-408	519	9	contain	contain	VERB
ftr-408	519	10	corporate	corporate	ADJ
ftr-408	519	11	taxpayer	taxpayer	NOUN
ftr-408	519	12	information	information	NOUN
ftr-408	519	13	that	that	PRON
ftr-408	519	14	is	be	AUX
ftr-408	519	15	protected	protect	VERB
ftr-408	519	16	and	and	CCONJ
ftr-408	519	17	that	that	SCONJ
ftr-408	519	18	even	even	ADV
ftr-408	519	19	redaction	redaction	NOUN
ftr-408	519	20	of	of	ADP
ftr-408	519	21	the	the	DET
ftr-408	519	22	corporate	corporate	ADJ
ftr-408	519	23	taxpayer	taxpayer	NOUN
ftr-408	519	24	identities	identity	NOUN
ftr-408	519	25	would	would	AUX
ftr-408	519	26	not	not	PART
ftr-408	519	27	remove	remove	VERB
ftr-408	519	28	this	this	DET
ftr-408	519	29	protection	protection	NOUN
ftr-408	519	30	.	.	PUNCT
ftr-408	520	1	in	in	ADP
ftr-408	520	2	addition	addition	NOUN
ftr-408	520	3	,	,	PUNCT
ftr-408	520	4	the	the	DET
ftr-408	520	5	irs	irs	PROPN
ftr-408	520	6	would	would	AUX
ftr-408	520	7	likely	likely	ADV
ftr-408	520	8	argue	argue	VERB
ftr-408	520	9	that	that	SCONJ
ftr-408	520	10	disclosure	disclosure	NOUN
ftr-408	520	11	of	of	ADP
ftr-408	520	12	mous	mous	NOUN
ftr-408	520	13	containing	contain	VERB
ftr-408	520	14	a	a	DET
ftr-408	520	15	list	list	NOUN
ftr-408	520	16	of	of	ADP
ftr-408	520	17	the	the	DET
ftr-408	520	18	issues	issue	NOUN
ftr-408	520	19	selected	select	VERB
ftr-408	520	20	for	for	ADP
ftr-408	520	21	examination	examination	NOUN
ftr-408	520	22	,	,	PUNCT
ftr-408	520	23	as	as	ADV
ftr-408	520	24	well	well	ADV
ftr-408	520	25	as	as	ADP
ftr-408	520	26	the	the	DET
ftr-408	520	27	materiality	materiality	NOUN
ftr-408	520	28	thresholds	threshold	NOUN
ftr-408	520	29	used	use	VERB
ftr-408	520	30	,	,	PUNCT
ftr-408	520	31	would	would	AUX
ftr-408	520	32	allow	allow	VERB
ftr-408	520	33	taxpayers	taxpayer	NOUN
ftr-408	520	34	to	to	PART
ftr-408	520	35	manipulate	manipulate	VERB
ftr-408	520	36	their	their	PRON
ftr-408	520	37	returns	return	NOUN
ftr-408	520	38	to	to	PART
ftr-408	520	39	avoid	avoid	VERB
ftr-408	520	40	detection	detection	NOUN
ftr-408	520	41	of	of	ADP
ftr-408	520	42	certain	certain	ADJ
ftr-408	520	43	items	item	NOUN
ftr-408	520	44	that	that	PRON
ftr-408	520	45	should	should	AUX
ftr-408	520	46	be	be	AUX
ftr-408	520	47	subject	subject	ADJ
ftr-408	520	48	to	to	ADP
ftr-408	520	49	audit	audit	NOUN
ftr-408	520	50	.	.	PUNCT
ftr-408	521	1	88	88	NUM
ftr-408	521	2	authority	authority	NOUN
ftr-408	521	3	does	do	AUX
ftr-408	521	4	exist	exist	VERB
ftr-408	521	5	,	,	PUNCT
ftr-408	521	6	however	however	ADV
ftr-408	521	7	,	,	PUNCT
ftr-408	521	8	that	that	PRON
ftr-408	521	9	could	could	AUX
ftr-408	521	10	be	be	AUX
ftr-408	521	11	used	use	VERB
ftr-408	521	12	to	to	PART
ftr-408	521	13	support	support	VERB
ftr-408	521	14	disclosure	disclosure	NOUN
ftr-408	521	15	of	of	ADP
ftr-408	521	16	mous	mous	ADJ
ftr-408	521	17	,	,	PUNCT
ftr-408	521	18	or	or	CCONJ
ftr-408	521	19	at	at	ADP
ftr-408	521	20	least	least	ADJ
ftr-408	521	21	a	a	DET
ftr-408	521	22	statistical	statistical	ADJ
ftr-408	521	23	compilation	compilation	NOUN
ftr-408	521	24	of	of	ADP
ftr-408	521	25	what	what	PRON
ftr-408	521	26	issues	issue	NOUN
ftr-408	521	27	are	be	AUX
ftr-408	521	28	audited	audit	VERB
ftr-408	521	29	and	and	CCONJ
ftr-408	521	30	85	85	NUM
ftr-408	521	31	.	.	PUNCT
ftr-408	522	1	buckner	buckner	PROPN
ftr-408	522	2	,	,	PUNCT
ftr-408	522	3	25	25	NUM
ftr-408	522	4	f.supp.2d	f.supp.2d	VERB
ftr-408	522	5	at	at	ADP
ftr-408	522	6	898	898	NUM
ftr-408	522	7	(	(	PUNCT
ftr-408	522	8	citations	citation	NOUN
ftr-408	522	9	omitted	omit	VERB
ftr-408	522	10	)	)	PUNCT
ftr-408	522	11	;	;	PUNCT
ftr-408	522	12	e.g.	e.g.	ADV
ftr-408	522	13	,	,	PUNCT
ftr-408	522	14	gillin	gillin	PROPN
ftr-408	522	15	v.	v.	PROPN
ftr-408	522	16	irs	irs	PROPN
ftr-408	522	17	,	,	PUNCT
ftr-408	522	18	980	980	NUM
ftr-408	522	19	f.2d	f.2d	NOUN
ftr-408	522	20	819	819	NUM
ftr-408	522	21	,	,	PUNCT
ftr-408	522	22	822	822	NUM
ftr-408	522	23	(	(	PUNCT
ftr-408	522	24	1st	1st	ADJ
ftr-408	522	25	cir	cir	NOUN
ftr-408	522	26	.	.	PROPN
ftr-408	522	27	1992	1992	NUM
ftr-408	522	28	)	)	PUNCT
ftr-408	522	29	;	;	PUNCT
ftr-408	522	30	long	long	ADV
ftr-408	522	31	v.	v.	ADP
ftr-408	522	32	irs	irs	PROPN
ftr-408	522	33	,	,	PUNCT
ftr-408	522	34	891	891	NUM
ftr-408	522	35	f.2d	f.2d	ADP
ftr-408	522	36	222	222	NUM
ftr-408	522	37	,	,	PUNCT
ftr-408	522	38	224	224	NUM
ftr-408	522	39	(	(	PUNCT
ftr-408	522	40	9th	9th	ADJ
ftr-408	522	41	cir	cir	NOUN
ftr-408	522	42	.	.	PROPN
ftr-408	522	43	1989	1989	NUM
ftr-408	522	44	)	)	PUNCT
ftr-408	522	45	;	;	PUNCT
ftr-408	522	46	pully	pully	ADV
ftr-408	522	47	v.	v.	ADP
ftr-408	522	48	irs	irs	PROPN
ftr-408	522	49	,	,	PUNCT
ftr-408	522	50	939	939	NUM
ftr-408	522	51	f.supp	f.supp	ADJ
ftr-408	522	52	.	.	PROPN
ftr-408	522	53	429	429	NUM
ftr-408	522	54	,	,	PUNCT
ftr-408	522	55	438	438	NUM
ftr-408	522	56	(	(	PUNCT
ftr-408	522	57	e.d	e.d	PROPN
ftr-408	522	58	.	.	PROPN
ftr-408	522	59	va	va	PROPN
ftr-408	522	60	.	.	PROPN
ftr-408	522	61	1996	1996	NUM
ftr-408	522	62	)	)	PUNCT
ftr-408	522	63	;	;	PUNCT
ftr-408	522	64	lamb	lamb	PROPN
ftr-408	522	65	v.	v.	PROPN
ftr-408	522	66	irs	irs	PROPN
ftr-408	522	67	,	,	PUNCT
ftr-408	522	68	871	871	NUM
ftr-408	522	69	f.supp	f.supp	PROPN
ftr-408	522	70	.	.	PROPN
ftr-408	522	71	301	301	NUM
ftr-408	522	72	,	,	PUNCT
ftr-408	522	73	304	304	NUM
ftr-408	522	74	(	(	PUNCT
ftr-408	522	75	e.d	e.d	PROPN
ftr-408	522	76	.	.	PROPN
ftr-408	522	77	mich	mich	PROPN
ftr-408	522	78	.	.	PROPN
ftr-408	522	79	1994	1994	NUM
ftr-408	522	80	)	)	PUNCT
ftr-408	522	81	.	.	PUNCT
ftr-408	523	1	86	86	NUM
ftr-408	523	2	.	.	PUNCT
ftr-408	524	1	see	see	VERB
ftr-408	524	2	e.g.	e.g.	ADV
ftr-408	524	3	,	,	PUNCT
ftr-408	524	4	united	united	PROPN
ftr-408	524	5	states	states	PROPN
ftr-408	524	6	v.	v.	ADP
ftr-408	524	7	imbrunone	imbrunone	PROPN
ftr-408	524	8	,	,	PUNCT
ftr-408	524	9	379	379	NUM
ftr-408	524	10	f.supp	f.supp	ADJ
ftr-408	524	11	.	.	PROPN
ftr-408	525	1	256	256	NUM
ftr-408	525	2	(	(	PUNCT
ftr-408	525	3	e.d	e.d	PROPN
ftr-408	525	4	.	.	PROPN
ftr-408	525	5	mich	mich	PROPN
ftr-408	525	6	.	.	PROPN
ftr-408	525	7	1974	1974	NUM
ftr-408	525	8	)	)	PUNCT
ftr-408	525	9	(	(	PUNCT
ftr-408	525	10	protecting	protect	VERB
ftr-408	525	11	from	from	ADP
ftr-408	525	12	disclosure	disclosure	NOUN
ftr-408	525	13	numerous	numerous	ADJ
ftr-408	525	14	documents	document	NOUN
ftr-408	525	15	relating	relate	VERB
ftr-408	525	16	to	to	ADP
ftr-408	525	17	irs	irs	PROPN
ftr-408	525	18	investigatory	investigatory	NOUN
ftr-408	525	19	techniques	technique	NOUN
ftr-408	525	20	and	and	CCONJ
ftr-408	525	21	selection	selection	NOUN
ftr-408	525	22	of	of	ADP
ftr-408	525	23	taxpayers	taxpayer	NOUN
ftr-408	525	24	for	for	ADP
ftr-408	525	25	audit	audit	NOUN
ftr-408	525	26	)	)	PUNCT
ftr-408	525	27	;	;	PUNCT
ftr-408	525	28	flamingo	flamingo	PROPN
ftr-408	525	29	fishing	fishing	PROPN
ftr-408	525	30	corp	corp	PROPN
ftr-408	525	31	.	.	PROPN
ftr-408	526	1	v.	v.	PROPN
ftr-408	526	2	united	united	PROPN
ftr-408	526	3	states	states	PROPN
ftr-408	526	4	,	,	PUNCT
ftr-408	526	5	22	22	NUM
ftr-408	526	6	cl	cl	NOUN
ftr-408	526	7	.	.	PUNCT
ftr-408	527	1	ct	ct	PROPN
ftr-408	527	2	.	.	PROPN
ftr-408	527	3	625	625	NUM
ftr-408	527	4	,	,	PUNCT
ftr-408	527	5	630	630	NUM
ftr-408	527	6	(	(	PUNCT
ftr-408	527	7	1991	1991	NUM
ftr-408	527	8	)	)	PUNCT
ftr-408	527	9	(	(	PUNCT
ftr-408	527	10	protecting	protect	VERB
ftr-408	527	11	disclosure	disclosure	NOUN
ftr-408	527	12	of	of	ADP
ftr-408	527	13	“	"	PUNCT
ftr-408	527	14	the	the	DET
ftr-408	527	15	irs	irs	PROPN
ftr-408	527	16	’s	’s	PART
ftr-408	527	17	past	past	ADJ
ftr-408	527	18	practices	practice	NOUN
ftr-408	527	19	in	in	ADP
ftr-408	527	20	determining	determine	VERB
ftr-408	527	21	through	through	ADP
ftr-408	527	22	specific	specific	ADJ
ftr-408	527	23	audits	audits	NOUN
ftr-408	527	24	over	over	ADP
ftr-408	527	25	an	an	DET
ftr-408	527	26	8to	8to	ADJ
ftr-408	527	27	10	10	NUM
ftr-408	527	28	-	-	PUNCT
ftr-408	527	29	year	year	NOUN
ftr-408	527	30	period	period	NOUN
ftr-408	527	31	that	that	PRON
ftr-408	527	32	crew	crew	NOUN
ftr-408	527	33	members	member	NOUN
ftr-408	527	34	of	of	ADP
ftr-408	527	35	a	a	DET
ftr-408	527	36	scalloper	scalloper	NOUN
ftr-408	527	37	were	be	AUX
ftr-408	527	38	subject	subject	ADJ
ftr-408	527	39	to	to	ADP
ftr-408	527	40	income	income	NOUN
ftr-408	527	41	taxes	taxis	NOUN
ftr-408	527	42	because	because	SCONJ
ftr-408	527	43	the	the	DET
ftr-408	527	44	normal	normal	ADJ
ftr-408	527	45	size	size	NOUN
ftr-408	527	46	of	of	ADP
ftr-408	527	47	the	the	DET
ftr-408	527	48	crew	crew	NOUN
ftr-408	527	49	was	be	AUX
ftr-408	527	50	not	not	PART
ftr-408	527	51	fewer	few	ADJ
ftr-408	527	52	than	than	ADP
ftr-408	527	53	10	10	NUM
ftr-408	527	54	.	.	PUNCT
ftr-408	527	55	”	"	PUNCT
ftr-408	527	56	)	)	PUNCT
ftr-408	527	57	.	.	PUNCT
ftr-408	528	1	87	87	NUM
ftr-408	528	2	.	.	PUNCT
ftr-408	529	1	see	see	VERB
ftr-408	529	2	e.g.	e.g.	ADV
ftr-408	529	3	,	,	PUNCT
ftr-408	529	4	long	long	ADV
ftr-408	529	5	,	,	PUNCT
ftr-408	529	6	891	891	NUM
ftr-408	529	7	f.2d	f.2d	X
ftr-408	529	8	at	at	ADP
ftr-408	529	9	223	223	NUM
ftr-408	529	10	-	-	SYM
ftr-408	529	11	24	24	NUM
ftr-408	529	12	;	;	PUNCT
ftr-408	529	13	church	church	NOUN
ftr-408	529	14	of	of	ADP
ftr-408	529	15	scientology	scientology	PROPN
ftr-408	529	16	of	of	ADP
ftr-408	529	17	texas	texas	PROPN
ftr-408	529	18	v.	v.	ADP
ftr-408	529	19	irs	irs	PROPN
ftr-408	529	20	,	,	PUNCT
ftr-408	529	21	816	816	NUM
ftr-408	529	22	f.supp	f.supp	ADJ
ftr-408	529	23	.	.	PROPN
ftr-408	529	24	1138	1138	NUM
ftr-408	529	25	,	,	PUNCT
ftr-408	529	26	1150	1150	NUM
ftr-408	529	27	(	(	PUNCT
ftr-408	529	28	w.d	w.d	PROPN
ftr-408	529	29	.	.	PUNCT
ftr-408	530	1	tex	tex	PROPN
ftr-408	530	2	.	.	PROPN
ftr-408	530	3	1993	1993	NUM
ftr-408	530	4	)	)	PUNCT
ftr-408	530	5	(	(	PUNCT
ftr-408	530	6	citing	cite	VERB
ftr-408	530	7	church	church	NOUN
ftr-408	530	8	of	of	ADP
ftr-408	530	9	scientology	scientology	PROPN
ftr-408	530	10	of	of	ADP
ftr-408	530	11	california	california	PROPN
ftr-408	530	12	v.	v.	ADP
ftr-408	530	13	irs	irs	PROPN
ftr-408	530	14	,	,	PUNCT
ftr-408	530	15	484	484	NUM
ftr-408	530	16	u.s	u.s	PROPN
ftr-408	530	17	.	.	PROPN
ftr-408	530	18	9	9	NUM
ftr-408	530	19	,	,	PUNCT
ftr-408	530	20	19	19	NUM
ftr-408	530	21	(	(	PUNCT
ftr-408	530	22	1987	1987	NUM
ftr-408	530	23	)	)	PUNCT
ftr-408	530	24	)	)	PUNCT
ftr-408	530	25	.	.	PUNCT
ftr-408	531	1	these	these	DET
ftr-408	531	2	cases	case	NOUN
ftr-408	531	3	hold	hold	VERB
ftr-408	531	4	that	that	SCONJ
ftr-408	531	5	,	,	PUNCT
ftr-408	531	6	while	while	SCONJ
ftr-408	531	7	mere	mere	ADJ
ftr-408	531	8	redaction	redaction	NOUN
ftr-408	531	9	is	be	AUX
ftr-408	531	10	not	not	PART
ftr-408	531	11	sufficient	sufficient	ADJ
ftr-408	531	12	to	to	PART
ftr-408	531	13	allow	allow	VERB
ftr-408	531	14	disclosure	disclosure	NOUN
ftr-408	531	15	,	,	PUNCT
ftr-408	531	16	if	if	SCONJ
ftr-408	531	17	the	the	DET
ftr-408	531	18	information	information	NOUN
ftr-408	531	19	was	be	AUX
ftr-408	531	20	compiled	compile	VERB
ftr-408	531	21	into	into	ADP
ftr-408	531	22	some	some	DET
ftr-408	531	23	sort	sort	NOUN
ftr-408	531	24	of	of	ADP
ftr-408	531	25	statistical	statistical	ADJ
ftr-408	531	26	data	datum	NOUN
ftr-408	531	27	analysis	analysis	NOUN
ftr-408	531	28	,	,	PUNCT
ftr-408	531	29	it	it	PRON
ftr-408	531	30	could	could	AUX
ftr-408	531	31	be	be	AUX
ftr-408	531	32	produced	produce	VERB
ftr-408	531	33	.	.	PUNCT
ftr-408	532	1	88	88	NUM
ftr-408	532	2	.	.	PUNCT
ftr-408	532	3	note	note	VERB
ftr-408	532	4	that	that	SCONJ
ftr-408	532	5	the	the	DET
ftr-408	532	6	irs	irs	PROPN
ftr-408	532	7	has	have	AUX
ftr-408	532	8	not	not	PART
ftr-408	532	9	,	,	PUNCT
ftr-408	532	10	as	as	ADP
ftr-408	532	11	of	of	ADP
ftr-408	532	12	the	the	DET
ftr-408	532	13	writing	writing	NOUN
ftr-408	532	14	of	of	ADP
ftr-408	532	15	this	this	DET
ftr-408	532	16	paper	paper	NOUN
ftr-408	532	17	,	,	PUNCT
ftr-408	532	18	raised	raise	VERB
ftr-408	532	19	this	this	DET
ftr-408	532	20	argument	argument	NOUN
ftr-408	532	21	in	in	ADP
ftr-408	532	22	response	response	NOUN
ftr-408	532	23	to	to	ADP
ftr-408	532	24	the	the	DET
ftr-408	532	25	author	author	NOUN
ftr-408	532	26	’s	’s	PART
ftr-408	532	27	foia	foia	PROPN
ftr-408	532	28	request	request	NOUN
ftr-408	532	29	.	.	PUNCT
ftr-408	533	1	see	see	VERB
ftr-408	533	2	response	response	NOUN
ftr-408	533	3	,	,	PUNCT
ftr-408	533	4	supra	supra	PROPN
ftr-408	533	5	note	note	NOUN
ftr-408	533	6	82	82	NUM
ftr-408	533	7	.	.	PUNCT
ftr-408	533	8	were	be	AUX
ftr-408	533	9	this	this	DET
ftr-408	533	10	issue	issue	NOUN
ftr-408	533	11	to	to	PART
ftr-408	533	12	actually	actually	ADV
ftr-408	533	13	be	be	AUX
ftr-408	533	14	litigated	litigate	VERB
ftr-408	533	15	,	,	PUNCT
ftr-408	533	16	however	however	ADV
ftr-408	533	17	,	,	PUNCT
ftr-408	533	18	this	this	DET
ftr-408	533	19	argument	argument	NOUN
ftr-408	533	20	could	could	AUX
ftr-408	533	21	potentially	potentially	ADV
ftr-408	533	22	be	be	AUX
ftr-408	533	23	available	available	ADJ
ftr-408	533	24	to	to	ADP
ftr-408	533	25	the	the	DET
ftr-408	533	26	irs	irs	PROPN
ftr-408	533	27	.	.	PUNCT
ftr-408	534	1	note	note	NOUN
ftr-408	534	2	,	,	PUNCT
ftr-408	534	3	however	however	ADV
ftr-408	534	4	,	,	PUNCT
ftr-408	534	5	that	that	SCONJ
ftr-408	534	6	this	this	DET
ftr-408	534	7	argument	argument	NOUN
ftr-408	534	8	is	be	AUX
ftr-408	534	9	based	base	VERB
ftr-408	534	10	on	on	ADP
ftr-408	534	11	taxpayers	taxpayer	NOUN
ftr-408	534	12	’	’	PART
ftr-408	534	13	inherent	inherent	ADJ
ftr-408	534	14	desire	desire	NOUN
ftr-408	534	15	to	to	PART
ftr-408	534	16	buck	buck	VERB
ftr-408	534	17	the	the	DET
ftr-408	534	18	system	system	NOUN
ftr-408	534	19	,	,	PUNCT
ftr-408	534	20	while	while	SCONJ
ftr-408	534	21	life	life	NOUN
ftr-408	534	22	is	be	AUX
ftr-408	534	23	premised	premise	VERB
ftr-408	534	24	on	on	ADP
ftr-408	534	25	taxpayers	taxpayer	NOUN
ftr-408	534	26	’	’	PART
ftr-408	534	27	honesty	honesty	NOUN
ftr-408	534	28	.	.	PUNCT
ftr-408	535	1	see	see	VERB
ftr-408	535	2	infra	infra	NOUN
ftr-408	535	3	section	section	NOUN
ftr-408	535	4	v.	v.	ADP
ftr-408	535	5	the	the	DET
ftr-408	535	6	irs	irs	PROPN
ftr-408	535	7	appears	appear	VERB
ftr-408	535	8	to	to	PART
ftr-408	535	9	have	have	VERB
ftr-408	535	10	a	a	DET
ftr-408	535	11	flexible	flexible	ADJ
ftr-408	535	12	view	view	NOUN
ftr-408	535	13	of	of	ADP
ftr-408	535	14	taxpayers	taxpayer	NOUN
ftr-408	535	15	’	’	PART
ftr-408	535	16	ethics	ethic	NOUN
ftr-408	535	17	..	..	PUNCT
ftr-408	535	18	2006	2006	NUM
ftr-408	535	19	]	]	PUNCT
ftr-408	535	20	agency	agency	NOUN
ftr-408	535	21	activism	activism	NOUN
ftr-408	535	22	as	as	ADP
ftr-408	535	23	a	a	DET
ftr-408	535	24	new	new	ADJ
ftr-408	535	25	way	way	NOUN
ftr-408	535	26	of	of	ADP
ftr-408	535	27	life	life	NOUN
ftr-408	535	28	481	481	NUM
ftr-408	535	29	what	what	PRON
ftr-408	535	30	materiality	materiality	NOUN
ftr-408	535	31	thresholds	threshold	NOUN
ftr-408	535	32	are	be	AUX
ftr-408	535	33	used	use	VERB
ftr-408	535	34	.	.	PUNCT
ftr-408	536	1	should	should	AUX
ftr-408	536	2	the	the	DET
ftr-408	536	3	irs	irs	PROPN
ftr-408	536	4	ever	ever	ADV
ftr-408	536	5	prepare	prepare	VERB
ftr-408	536	6	a	a	DET
ftr-408	536	7	statistical89	statistical89	ADJ
ftr-408	536	8	compilation	compilation	NOUN
ftr-408	536	9	of	of	ADP
ftr-408	536	10	the	the	DET
ftr-408	536	11	materiality	materiality	NOUN
ftr-408	536	12	thresholds	threshold	NOUN
ftr-408	536	13	and	and	CCONJ
ftr-408	536	14	issues	issue	NOUN
ftr-408	536	15	selected	select	VERB
ftr-408	536	16	in	in	ADP
ftr-408	536	17	a	a	DET
ftr-408	536	18	series	series	NOUN
ftr-408	536	19	of	of	ADP
ftr-408	536	20	mous	mous	NOUN
ftr-408	536	21	,	,	PUNCT
ftr-408	536	22	as	as	SCONJ
ftr-408	536	23	discussed	discuss	VERB
ftr-408	536	24	earlier	early	ADV
ftr-408	536	25	,	,	PUNCT
ftr-408	536	26	the	the	DET
ftr-408	536	27	irs	irs	PROPN
ftr-408	536	28	would	would	AUX
ftr-408	536	29	probably	probably	ADV
ftr-408	536	30	not	not	PART
ftr-408	536	31	be	be	AUX
ftr-408	536	32	able	able	ADJ
ftr-408	536	33	to	to	PART
ftr-408	536	34	rely	rely	VERB
ftr-408	536	35	on	on	ADP
ftr-408	536	36	its	its	PRON
ftr-408	536	37	privacy	privacy	NOUN
ftr-408	536	38	argument	argument	NOUN
ftr-408	536	39	to	to	PART
ftr-408	536	40	prevent	prevent	VERB
ftr-408	536	41	disclosure	disclosure	NOUN
ftr-408	536	42	.	.	PUNCT
ftr-408	537	1	thus	thus	ADV
ftr-408	537	2	,	,	PUNCT
ftr-408	537	3	the	the	DET
ftr-408	537	4	irs	irs	PROPN
ftr-408	537	5	would	would	AUX
ftr-408	537	6	likely	likely	ADV
ftr-408	537	7	have	have	VERB
ftr-408	537	8	to	to	PART
ftr-408	537	9	rely	rely	VERB
ftr-408	537	10	on	on	ADP
ftr-408	537	11	the	the	DET
ftr-408	537	12	argument	argument	NOUN
ftr-408	537	13	that	that	SCONJ
ftr-408	537	14	disclosure	disclosure	NOUN
ftr-408	537	15	of	of	ADP
ftr-408	537	16	such	such	DET
ftr-408	537	17	a	a	DET
ftr-408	537	18	compilation	compilation	NOUN
ftr-408	537	19	would	would	AUX
ftr-408	537	20	allow	allow	VERB
ftr-408	537	21	taxpayers	taxpayer	NOUN
ftr-408	537	22	to	to	PART
ftr-408	537	23	avoid	avoid	VERB
ftr-408	537	24	being	be	AUX
ftr-408	537	25	audited	audit	VERB
ftr-408	537	26	.	.	PUNCT
ftr-408	538	1	an	an	DET
ftr-408	538	2	older	old	ADJ
ftr-408	538	3	case	case	NOUN
ftr-408	538	4	out	out	ADP
ftr-408	538	5	of	of	ADP
ftr-408	538	6	the	the	DET
ftr-408	538	7	sixth	sixth	ADJ
ftr-408	538	8	circuit	circuit	NOUN
ftr-408	538	9	presents	present	VERB
ftr-408	538	10	a	a	DET
ftr-408	538	11	potential	potential	ADJ
ftr-408	538	12	solution	solution	NOUN
ftr-408	538	13	to	to	ADP
ftr-408	538	14	this	this	DET
ftr-408	538	15	argument	argument	NOUN
ftr-408	538	16	.	.	PUNCT
ftr-408	539	1	in	in	ADP
ftr-408	539	2	hawkes	hawkes	PROPN
ftr-408	539	3	v.	v.	ADP
ftr-408	539	4	irs	irs	PROPN
ftr-408	539	5	,	,	PUNCT
ftr-408	539	6	the	the	DET
ftr-408	539	7	court	court	NOUN
ftr-408	539	8	stated	state	VERB
ftr-408	539	9	that	that	SCONJ
ftr-408	539	10	certain	certain	ADJ
ftr-408	539	11	irs	irs	PROPN
ftr-408	539	12	guidelines90	guidelines90	NOUN
ftr-408	539	13	relating	relate	VERB
ftr-408	539	14	to	to	AUX
ftr-408	539	15	audit	audit	NOUN
ftr-408	539	16	selection	selection	NOUN
ftr-408	539	17	should	should	AUX
ftr-408	539	18	be	be	AUX
ftr-408	539	19	produced	produce	VERB
ftr-408	539	20	.	.	PUNCT
ftr-408	540	1	one	one	NUM
ftr-408	540	2	of	of	ADP
ftr-408	540	3	the	the	DET
ftr-408	540	4	documents	document	NOUN
ftr-408	540	5	made	make	VERB
ftr-408	540	6	available	available	ADJ
ftr-408	540	7	to	to	ADP
ftr-408	540	8	the	the	DET
ftr-408	540	9	public	public	NOUN
ftr-408	540	10	was	be	AUX
ftr-408	540	11	section	section	NOUN
ftr-408	540	12	6.051	6.051	NUM
ftr-408	540	13	of	of	ADP
ftr-408	540	14	the	the	DET
ftr-408	540	15	return	return	NOUN
ftr-408	540	16	classifier	classifier	NOUN
ftr-408	540	17	’s	’s	PART
ftr-408	540	18	handbook	handbook	NOUN
ftr-408	540	19	,	,	PUNCT
ftr-408	540	20	which	which	PRON
ftr-408	540	21	listed	list	VERB
ftr-408	540	22	“	"	PUNCT
ftr-408	540	23	the	the	DET
ftr-408	540	24	average	average	ADJ
ftr-408	540	25	ratio	ratio	NOUN
ftr-408	540	26	of	of	ADP
ftr-408	540	27	officers	officer	NOUN
ftr-408	540	28	’	’	PART
ftr-408	540	29	salaries	salary	NOUN
ftr-408	540	30	to	to	ADP
ftr-408	540	31	gross	gross	ADJ
ftr-408	540	32	income	income	NOUN
ftr-408	540	33	in	in	ADP
ftr-408	540	34	various	various	ADJ
ftr-408	540	35	types	type	NOUN
ftr-408	540	36	of	of	ADP
ftr-408	540	37	businesses	business	NOUN
ftr-408	540	38	.	.	PUNCT
ftr-408	540	39	”	"	PUNCT
ftr-408	541	1	the	the	DET
ftr-408	541	2	irs	irs	PROPN
ftr-408	541	3	argued	argue	VERB
ftr-408	541	4	against	against	ADP
ftr-408	541	5	disclosure	disclosure	NOUN
ftr-408	541	6	“	"	PUNCT
ftr-408	541	7	presumably	presumably	ADV
ftr-408	541	8	on	on	ADP
ftr-408	541	9	the91	the91	PROPN
ftr-408	541	10	ground	ground	NOUN
ftr-408	541	11	that	that	SCONJ
ftr-408	541	12	knowledge	knowledge	NOUN
ftr-408	541	13	of	of	ADP
ftr-408	541	14	the	the	DET
ftr-408	541	15	table	table	NOUN
ftr-408	541	16	’s	’s	PART
ftr-408	541	17	specific	specific	ADJ
ftr-408	541	18	ratios	ratio	NOUN
ftr-408	541	19	would	would	AUX
ftr-408	541	20	encourage	encourage	VERB
ftr-408	541	21	corporations	corporation	NOUN
ftr-408	541	22	not	not	PART
ftr-408	541	23	to	to	PART
ftr-408	541	24	report	report	VERB
ftr-408	541	25	salaries	salary	NOUN
ftr-408	541	26	in	in	ADP
ftr-408	541	27	excess	excess	NOUN
ftr-408	541	28	of	of	ADP
ftr-408	541	29	the	the	DET
ftr-408	541	30	averages	average	NOUN
ftr-408	541	31	,	,	PUNCT
ftr-408	541	32	with	with	ADP
ftr-408	541	33	the	the	DET
ftr-408	541	34	hope	hope	NOUN
ftr-408	541	35	of	of	ADP
ftr-408	541	36	avoiding	avoid	VERB
ftr-408	541	37	an	an	DET
ftr-408	541	38	audit	audit	NOUN
ftr-408	541	39	concerning	concern	VERB
ftr-408	541	40	the	the	DET
ftr-408	541	41	reasonableness	reasonableness	NOUN
ftr-408	541	42	of	of	ADP
ftr-408	541	43	their	their	PRON
ftr-408	541	44	deductions	deduction	NOUN
ftr-408	541	45	for	for	ADP
ftr-408	541	46	officers	officer	NOUN
ftr-408	541	47	’	'	PUNCT
ftr-408	541	48	salaries	salary	NOUN
ftr-408	541	49	.	.	PUNCT
ftr-408	541	50	”	"	PUNCT
ftr-408	542	1	holding	hold	VERB
ftr-408	542	2	that	that	SCONJ
ftr-408	542	3	the	the	DET
ftr-408	542	4	information	information	NOUN
ftr-408	542	5	should	should	AUX
ftr-408	542	6	be	be	AUX
ftr-408	542	7	available	available	ADJ
ftr-408	542	8	to	to	ADP
ftr-408	542	9	the	the	DET
ftr-408	542	10	public	public	NOUN
ftr-408	542	11	,	,	PUNCT
ftr-408	542	12	the92	the92	PROPN
ftr-408	542	13	court	court	NOUN
ftr-408	542	14	stated	state	VERB
ftr-408	542	15	:	:	PUNCT
ftr-408	542	16	information	information	NOUN
ftr-408	542	17	which	which	PRON
ftr-408	542	18	merely	merely	ADV
ftr-408	542	19	enables	enable	VERB
ftr-408	542	20	an	an	DET
ftr-408	542	21	individual	individual	NOUN
ftr-408	542	22	to	to	PART
ftr-408	542	23	conform	conform	VERB
ftr-408	542	24	his	his	PRON
ftr-408	542	25	actions	action	NOUN
ftr-408	542	26	to	to	ADP
ftr-408	542	27	an	an	DET
ftr-408	542	28	agency	agency	NOUN
ftr-408	542	29	’s	’s	PART
ftr-408	542	30	understanding	understanding	NOUN
ftr-408	542	31	of	of	ADP
ftr-408	542	32	the	the	DET
ftr-408	542	33	law	law	NOUN
ftr-408	542	34	applied	apply	VERB
ftr-408	542	35	by	by	ADP
ftr-408	542	36	that	that	DET
ftr-408	542	37	agency	agency	NOUN
ftr-408	542	38	does	do	AUX
ftr-408	542	39	not	not	PART
ftr-408	542	40	impede	impede	VERB
ftr-408	542	41	law	law	NOUN
ftr-408	542	42	enforcement	enforcement	NOUN
ftr-408	542	43	and	and	CCONJ
ftr-408	542	44	is	be	AUX
ftr-408	542	45	not	not	PART
ftr-408	542	46	excluded	exclude	VERB
ftr-408	542	47	from	from	ADP
ftr-408	542	48	compulsory	compulsory	ADJ
ftr-408	542	49	disclosure	disclosure	NOUN
ftr-408	542	50	.	.	PUNCT
ftr-408	542	51	.	.	PUNCT
ftr-408	542	52	.	.	PUNCT
ftr-408	542	53	.	.	PUNCT
ftr-408	543	1	far	far	ADV
ftr-408	543	2	from	from	ADP
ftr-408	543	3	impeding	impede	VERB
ftr-408	543	4	the	the	DET
ftr-408	543	5	goals	goal	NOUN
ftr-408	543	6	of	of	ADP
ftr-408	543	7	law	law	NOUN
ftr-408	543	8	enforcement	enforcement	NOUN
ftr-408	543	9	,	,	PUNCT
ftr-408	543	10	in	in	ADP
ftr-408	543	11	fact	fact	NOUN
ftr-408	543	12	,	,	PUNCT
ftr-408	543	13	the	the	DET
ftr-408	543	14	disclosure	disclosure	NOUN
ftr-408	543	15	of	of	ADP
ftr-408	543	16	information	information	NOUN
ftr-408	543	17	clarifying	clarify	VERB
ftr-408	543	18	an	an	DET
ftr-408	543	19	agency	agency	NOUN
ftr-408	543	20	's	's	PART
ftr-408	543	21	substantive	substantive	ADJ
ftr-408	543	22	or	or	CCONJ
ftr-408	543	23	procedural	procedural	ADJ
ftr-408	543	24	law	law	NOUN
ftr-408	543	25	serves	serve	VERB
ftr-408	543	26	the	the	DET
ftr-408	543	27	very	very	ADJ
ftr-408	543	28	goals	goal	NOUN
ftr-408	543	29	of	of	ADP
ftr-408	543	30	enforcement	enforcement	NOUN
ftr-408	543	31	by	by	ADP
ftr-408	543	32	encouraging	encourage	VERB
ftr-408	543	33	knowledgeable	knowledgeable	ADJ
ftr-408	543	34	and	and	CCONJ
ftr-408	543	35	voluntary	voluntary	ADJ
ftr-408	543	36	compliance	compliance	NOUN
ftr-408	543	37	with	with	ADP
ftr-408	543	38	the	the	DET
ftr-408	543	39	law	law	NOUN
ftr-408	543	40	.	.	PUNCT
ftr-408	543	41	.	.	PUNCT
ftr-408	544	1	.	.	PUNCT
ftr-408	544	2	.	.	PUNCT
ftr-408	545	1	disclosure	disclosure	NOUN
ftr-408	545	2	.	.	PUNCT
ftr-408	545	3	.	.	PUNCT
ftr-408	545	4	.	.	PUNCT
ftr-408	546	1	would	would	AUX
ftr-408	546	2	give	give	VERB
ftr-408	546	3	the	the	DET
ftr-408	546	4	public	public	NOUN
ftr-408	546	5	a	a	DET
ftr-408	546	6	rough	rough	ADJ
ftr-408	546	7	notion	notion	NOUN
ftr-408	546	8	of	of	ADP
ftr-408	546	9	what	what	PRON
ftr-408	546	10	salaries	salary	NOUN
ftr-408	546	11	may	may	AUX
ftr-408	546	12	be	be	AUX
ftr-408	546	13	unreasonable	unreasonable	ADJ
ftr-408	546	14	for	for	ADP
ftr-408	546	15	corporate	corporate	ADJ
ftr-408	546	16	deduction	deduction	NOUN
ftr-408	546	17	purposes	purpose	NOUN
ftr-408	546	18	,	,	PUNCT
ftr-408	546	19	in	in	ADP
ftr-408	546	20	the	the	DET
ftr-408	546	21	view	view	NOUN
ftr-408	546	22	of	of	ADP
ftr-408	546	23	the	the	DET
ftr-408	546	24	enforcing	enforce	VERB
ftr-408	546	25	agency	agency	NOUN
ftr-408	546	26	–	–	PUNCT
ftr-408	546	27	the	the	DET
ftr-408	546	28	irs	irs	PROPN
ftr-408	546	29	.	.	PUNCT
ftr-408	547	1	the	the	DET
ftr-408	547	2	sole	sole	ADJ
ftr-408	547	3	effect	effect	NOUN
ftr-408	547	4	of	of	ADP
ftr-408	547	5	disclosure	disclosure	NOUN
ftr-408	547	6	of	of	ADP
ftr-408	547	7	this	this	DET
ftr-408	547	8	information	information	NOUN
ftr-408	547	9	would	would	AUX
ftr-408	547	10	not	not	PART
ftr-408	547	11	be	be	AUX
ftr-408	547	12	easier	easy	ADJ
ftr-408	547	13	evasion	evasion	NOUN
ftr-408	547	14	of	of	ADP
ftr-408	547	15	the	the	DET
ftr-408	547	16	tax	tax	NOUN
ftr-408	547	17	laws	law	NOUN
ftr-408	547	18	.	.	PUNCT
ftr-408	548	1	rather	rather	ADV
ftr-408	548	2	,	,	PUNCT
ftr-408	548	3	companies	company	NOUN
ftr-408	548	4	taking	take	VERB
ftr-408	548	5	unreasonable	unreasonable	ADJ
ftr-408	548	6	deductions	deduction	NOUN
ftr-408	548	7	would	would	AUX
ftr-408	548	8	be	be	AUX
ftr-408	548	9	encouraged	encourage	VERB
ftr-408	548	10	to	to	PART
ftr-408	548	11	reduce	reduce	VERB
ftr-408	548	12	their	their	PRON
ftr-408	548	13	officers	officer	NOUN
ftr-408	548	14	'	'	PART
ftr-408	548	15	salaries	salary	NOUN
ftr-408	548	16	to	to	PART
ftr-408	548	17	within	within	ADP
ftr-408	548	18	the	the	DET
ftr-408	548	19	ranges	range	NOUN
ftr-408	548	20	specified	specify	VERB
ftr-408	548	21	.	.	PUNCT
ftr-408	548	22	.	.	PUNCT
ftr-408	549	1	.	.	PUNCT
ftr-408	550	1	,	,	PUNCT
ftr-408	550	2	and	and	CCONJ
ftr-408	550	3	companies	company	NOUN
ftr-408	550	4	wishing	wish	VERB
ftr-408	550	5	substantially	substantially	ADV
ftr-408	550	6	to	to	PART
ftr-408	550	7	exceed	exceed	VERB
ftr-408	550	8	the	the	DET
ftr-408	550	9	average	average	ADJ
ftr-408	550	10	range	range	NOUN
ftr-408	550	11	would	would	AUX
ftr-408	550	12	be	be	AUX
ftr-408	550	13	on	on	ADP
ftr-408	550	14	89	89	NUM
ftr-408	550	15	.	.	PUNCT
ftr-408	551	1	see	see	VERB
ftr-408	551	2	supra	supra	PROPN
ftr-408	551	3	note	note	VERB
ftr-408	551	4	87	87	NUM
ftr-408	551	5	.	.	PUNCT
ftr-408	552	1	90	90	NUM
ftr-408	552	2	.	.	NUM
ftr-408	553	1	507	507	NUM
ftr-408	553	2	f.2d	f.2d	NUM
ftr-408	553	3	481	481	NUM
ftr-408	553	4	(	(	PUNCT
ftr-408	553	5	6th	6th	ADJ
ftr-408	553	6	cir	cir	NOUN
ftr-408	553	7	.	.	PROPN
ftr-408	553	8	1974	1974	NUM
ftr-408	553	9	)	)	PUNCT
ftr-408	553	10	.	.	PUNCT
ftr-408	554	1	91	91	NUM
ftr-408	554	2	.	.	PUNCT
ftr-408	555	1	i	i	PRON
ftr-408	555	2	d.	d.	PROPN
ftr-408	555	3	at	at	ADP
ftr-408	555	4	484	484	NUM
ftr-408	555	5	(	(	PUNCT
ftr-408	555	6	quoting	quote	VERB
ftr-408	555	7	return	return	NOUN
ftr-408	555	8	classifier	classifier	NOUN
ftr-408	555	9	’s	’s	PART
ftr-408	555	10	handbook	handbook	NOUN
ftr-408	555	11	§	§	PROPN
ftr-408	555	12	6.051	6.051	NUM
ftr-408	555	13	)	)	PUNCT
ftr-408	555	14	.	.	PUNCT
ftr-408	556	1	92	92	NUM
ftr-408	556	2	.	.	PUNCT
ftr-408	557	1	i	i	PRON
ftr-408	557	2	d.	d.	PROPN
ftr-408	557	3	482	482	NUM
ftr-408	557	4	florida	florida	PROPN
ftr-408	557	5	tax	tax	PROPN
ftr-408	557	6	review	review	PROPN
ftr-408	557	7	vol.7:7	vol.7:7	PRON
ftr-408	557	8	notice	notice	NOUN
ftr-408	557	9	that	that	SCONJ
ftr-408	557	10	proof	proof	NOUN
ftr-408	557	11	of	of	ADP
ftr-408	557	12	the	the	DET
ftr-408	557	13	reasonableness	reasonableness	NOUN
ftr-408	557	14	of	of	ADP
ftr-408	557	15	the	the	DET
ftr-408	557	16	higher	high	ADJ
ftr-408	557	17	salary	salary	NOUN
ftr-408	557	18	deductions	deduction	NOUN
ftr-408	557	19	would	would	AUX
ftr-408	557	20	probably	probably	ADV
ftr-408	557	21	be	be	AUX
ftr-408	557	22	required	require	VERB
ftr-408	557	23	by	by	ADP
ftr-408	557	24	an	an	DET
ftr-408	557	25	irs	irs	PROPN
ftr-408	557	26	auditor.93	auditor.93	NOUN
ftr-408	557	27	the	the	DET
ftr-408	557	28	hawkes	hawkes	PROPN
ftr-408	557	29	rationale	rationale	NOUN
ftr-408	557	30	could	could	AUX
ftr-408	557	31	be	be	AUX
ftr-408	557	32	applied	apply	VERB
ftr-408	557	33	to	to	PART
ftr-408	557	34	support	support	VERB
ftr-408	557	35	production	production	NOUN
ftr-408	557	36	of	of	ADP
ftr-408	557	37	the	the	DET
ftr-408	557	38	mous	mous	NOUN
ftr-408	557	39	.	.	PUNCT
ftr-408	558	1	hawkes	hawke	NOUN
ftr-408	558	2	could	could	AUX
ftr-408	558	3	be	be	AUX
ftr-408	558	4	applied	apply	VERB
ftr-408	558	5	on	on	ADP
ftr-408	558	6	a	a	DET
ftr-408	558	7	broader	broad	ADJ
ftr-408	558	8	scale	scale	NOUN
ftr-408	558	9	to	to	PART
ftr-408	558	10	stand	stand	VERB
ftr-408	558	11	for	for	ADP
ftr-408	558	12	the	the	DET
ftr-408	558	13	proposition	proposition	NOUN
ftr-408	558	14	that	that	SCONJ
ftr-408	558	15	disclosure	disclosure	NOUN
ftr-408	558	16	should	should	AUX
ftr-408	558	17	occur	occur	VERB
ftr-408	558	18	if	if	SCONJ
ftr-408	558	19	there	there	PRON
ftr-408	558	20	is	be	VERB
ftr-408	558	21	a	a	DET
ftr-408	558	22	significant	significant	ADJ
ftr-408	558	23	public	public	ADJ
ftr-408	558	24	interest	interest	NOUN
ftr-408	558	25	favoring	favor	VERB
ftr-408	558	26	disclosure	disclosure	NOUN
ftr-408	558	27	and	and	CCONJ
ftr-408	558	28	minimal	minimal	ADJ
ftr-408	558	29	to	to	ADP
ftr-408	558	30	zero	zero	NUM
ftr-408	558	31	risk	risk	NOUN
ftr-408	558	32	of	of	ADP
ftr-408	558	33	abuse	abuse	NOUN
ftr-408	558	34	.	.	PUNCT
ftr-408	559	1	cases	case	NOUN
ftr-408	559	2	analyzing	analyze	VERB
ftr-408	559	3	foia	foia	PROPN
ftr-408	559	4	’s	’s	PART
ftr-408	559	5	provision	provision	NOUN
ftr-408	559	6	protecting	protect	VERB
ftr-408	559	7	internal	internal	ADJ
ftr-408	559	8	agency	agency	NOUN
ftr-408	559	9	records	record	NOUN
ftr-408	559	10	from	from	ADP
ftr-408	559	11	disclosure	disclosure	NOUN
ftr-408	559	12	further	further	ADJ
ftr-408	559	13	support	support	NOUN
ftr-408	559	14	this	this	DET
ftr-408	559	15	view.94	view.94	NOUN
ftr-408	559	16	applying	apply	VERB
ftr-408	559	17	this	this	DET
ftr-408	559	18	rationale	rationale	NOUN
ftr-408	559	19	,	,	PUNCT
ftr-408	559	20	a	a	DET
ftr-408	559	21	taxpayer	taxpayer	NOUN
ftr-408	559	22	arguing	argue	VERB
ftr-408	559	23	for	for	ADP
ftr-408	559	24	irs	irs	PROPN
ftr-408	559	25	disclosure	disclosure	NOUN
ftr-408	559	26	could	could	AUX
ftr-408	559	27	make	make	VERB
ftr-408	559	28	the	the	DET
ftr-408	559	29	argument	argument	NOUN
ftr-408	559	30	that	that	SCONJ
ftr-408	559	31	the	the	DET
ftr-408	559	32	materiality	materiality	NOUN
ftr-408	559	33	thresholds	threshold	NOUN
ftr-408	559	34	and	and	CCONJ
ftr-408	559	35	selected	select	VERB
ftr-408	559	36	issues	issue	NOUN
ftr-408	559	37	will	will	AUX
ftr-408	559	38	not	not	PART
ftr-408	559	39	help	help	VERB
ftr-408	559	40	taxpayers	taxpayer	NOUN
ftr-408	559	41	circumvent	circumvent	VERB
ftr-408	559	42	selection	selection	NOUN
ftr-408	559	43	for	for	ADP
ftr-408	559	44	audit	audit	NOUN
ftr-408	559	45	because	because	SCONJ
ftr-408	559	46	a	a	DET
ftr-408	559	47	taxpayer	taxpayer	NOUN
ftr-408	559	48	has	have	AUX
ftr-408	559	49	already	already	ADV
ftr-408	559	50	been	be	AUX
ftr-408	559	51	selected	select	VERB
ftr-408	559	52	for	for	ADP
ftr-408	559	53	audit	audit	NOUN
ftr-408	559	54	when	when	SCONJ
ftr-408	559	55	life	life	NOUN
ftr-408	559	56	is	be	AUX
ftr-408	559	57	employed	employ	VERB
ftr-408	559	58	.	.	PUNCT
ftr-408	560	1	granted	grant	VERB
ftr-408	560	2	,	,	PUNCT
ftr-408	560	3	knowing	know	VERB
ftr-408	560	4	the	the	DET
ftr-408	560	5	issues	issue	NOUN
ftr-408	560	6	that	that	PRON
ftr-408	560	7	are	be	AUX
ftr-408	560	8	selected	select	VERB
ftr-408	560	9	and	and	CCONJ
ftr-408	560	10	knowing	know	VERB
ftr-408	560	11	the	the	DET
ftr-408	560	12	materiality	materiality	NOUN
ftr-408	560	13	thresholds	threshold	NOUN
ftr-408	560	14	could	could	AUX
ftr-408	560	15	still	still	ADV
ftr-408	560	16	allow	allow	VERB
ftr-408	560	17	a	a	DET
ftr-408	560	18	taxpayer	taxpayer	NOUN
ftr-408	560	19	to	to	PART
ftr-408	560	20	keep	keep	VERB
ftr-408	560	21	items	item	NOUN
ftr-408	560	22	from	from	ADP
ftr-408	560	23	being	be	AUX
ftr-408	560	24	included	include	VERB
ftr-408	560	25	in	in	ADP
ftr-408	560	26	a	a	DET
ftr-408	560	27	life	life	NOUN
ftr-408	560	28	examination	examination	NOUN
ftr-408	560	29	.	.	PUNCT
ftr-408	561	1	however	however	ADV
ftr-408	561	2	,	,	PUNCT
ftr-408	561	3	if	if	SCONJ
ftr-408	561	4	the	the	DET
ftr-408	561	5	irs	irs	PROPN
ftr-408	561	6	is	be	AUX
ftr-408	561	7	correct	correct	ADJ
ftr-408	561	8	in	in	ADP
ftr-408	561	9	its	its	PRON
ftr-408	561	10	assertion	assertion	NOUN
ftr-408	561	11	that	that	SCONJ
ftr-408	561	12	taxpayer	taxpayer	NOUN
ftr-408	561	13	differences	difference	NOUN
ftr-408	561	14	prevent	prevent	VERB
ftr-408	561	15	application	application	NOUN
ftr-408	561	16	of	of	ADP
ftr-408	561	17	uniform	uniform	ADJ
ftr-408	561	18	materiality	materiality	NOUN
ftr-408	561	19	thresholds	threshold	NOUN
ftr-408	561	20	to	to	ADP
ftr-408	561	21	all	all	DET
ftr-408	561	22	taxpayers	taxpayer	NOUN
ftr-408	561	23	,	,	PUNCT
ftr-408	561	24	then	then	ADV
ftr-408	561	25	the	the	DET
ftr-408	561	26	taxpayers	taxpayer	NOUN
ftr-408	561	27	will	will	AUX
ftr-408	561	28	not95	not95	NOUN
ftr-408	561	29	be	be	AUX
ftr-408	561	30	able	able	ADJ
ftr-408	561	31	to	to	PART
ftr-408	561	32	avoid	avoid	VERB
ftr-408	561	33	audit	audit	NOUN
ftr-408	561	34	by	by	ADP
ftr-408	561	35	knowledge	knowledge	NOUN
ftr-408	561	36	of	of	ADP
ftr-408	561	37	the	the	DET
ftr-408	561	38	thresholds	threshold	NOUN
ftr-408	561	39	that	that	PRON
ftr-408	561	40	have	have	AUX
ftr-408	561	41	been	be	AUX
ftr-408	561	42	applied	apply	VERB
ftr-408	561	43	to	to	ADP
ftr-408	561	44	other	other	ADJ
ftr-408	561	45	taxpayers	taxpayer	NOUN
ftr-408	561	46	because	because	SCONJ
ftr-408	561	47	the	the	DET
ftr-408	561	48	thresholds	threshold	NOUN
ftr-408	561	49	will	will	AUX
ftr-408	561	50	not	not	PART
ftr-408	561	51	be	be	AUX
ftr-408	561	52	the	the	DET
ftr-408	561	53	same	same	ADJ
ftr-408	561	54	.	.	PUNCT
ftr-408	562	1	furthermore	furthermore	ADV
ftr-408	562	2	,	,	PUNCT
ftr-408	562	3	the	the	DET
ftr-408	562	4	irs	irs	PROPN
ftr-408	562	5	is	be	AUX
ftr-408	562	6	essentially	essentially	ADV
ftr-408	562	7	creating	create	VERB
ftr-408	562	8	a	a	DET
ftr-408	562	9	secret	secret	ADJ
ftr-408	562	10	law	law	NOUN
ftr-408	562	11	in	in	ADP
ftr-408	562	12	which	which	PRON
ftr-408	562	13	material	material	NOUN
ftr-408	562	14	relevant	relevant	ADJ
ftr-408	562	15	to	to	ADP
ftr-408	562	16	an	an	DET
ftr-408	562	17	audit	audit	NOUN
ftr-408	562	18	is	be	AUX
ftr-408	562	19	intentionally	intentionally	ADV
ftr-408	562	20	ignored	ignore	VERB
ftr-408	562	21	for	for	ADP
ftr-408	562	22	certain	certain	ADJ
ftr-408	562	23	taxpayers	taxpayer	NOUN
ftr-408	562	24	without	without	ADP
ftr-408	562	25	any	any	DET
ftr-408	562	26	type	type	NOUN
ftr-408	562	27	of	of	ADP
ftr-408	562	28	congressional	congressional	ADJ
ftr-408	562	29	approval	approval	NOUN
ftr-408	562	30	,	,	PUNCT
ftr-408	562	31	oversight	oversight	NOUN
ftr-408	562	32	,	,	PUNCT
ftr-408	562	33	or	or	CCONJ
ftr-408	562	34	opportunity	opportunity	NOUN
ftr-408	562	35	for	for	SCONJ
ftr-408	562	36	the	the	DET
ftr-408	562	37	public	public	NOUN
ftr-408	562	38	to	to	PART
ftr-408	562	39	be	be	AUX
ftr-408	562	40	heard	hear	VERB
ftr-408	562	41	.	.	PUNCT
ftr-408	563	1	all	all	PRON
ftr-408	563	2	of	of	ADP
ftr-408	563	3	the	the	DET
ftr-408	563	4	guidelines	guideline	NOUN
ftr-408	563	5	that	that	PRON
ftr-408	563	6	the	the	DET
ftr-408	563	7	irs	irs	PROPN
ftr-408	563	8	has	have	AUX
ftr-408	563	9	created	create	VERB
ftr-408	563	10	to	to	PART
ftr-408	563	11	determine	determine	VERB
ftr-408	563	12	issues	issue	NOUN
ftr-408	563	13	and	and	CCONJ
ftr-408	563	14	materiality	materiality	NOUN
ftr-408	563	15	thresholds	threshold	NOUN
ftr-408	563	16	under	under	ADP
ftr-408	563	17	life	life	NOUN
ftr-408	563	18	basically	basically	ADV
ftr-408	563	19	boil	boil	VERB
ftr-408	563	20	down	down	ADP
ftr-408	563	21	to	to	ADP
ftr-408	563	22	the	the	DET
ftr-408	563	23	irs	irs	PROPN
ftr-408	563	24	providing	provide	VERB
ftr-408	563	25	general	general	ADJ
ftr-408	563	26	guidance	guidance	NOUN
ftr-408	563	27	to	to	ADP
ftr-408	563	28	its	its	PRON
ftr-408	563	29	personnel	personnel	NOUN
ftr-408	563	30	and	and	CCONJ
ftr-408	563	31	stating	state	VERB
ftr-408	563	32	that	that	SCONJ
ftr-408	563	33	actual	actual	ADJ
ftr-408	563	34	determinations	determination	NOUN
ftr-408	563	35	have	have	VERB
ftr-408	563	36	to	to	PART
ftr-408	563	37	be	be	AUX
ftr-408	563	38	made	make	VERB
ftr-408	563	39	under	under	ADP
ftr-408	563	40	the	the	DET
ftr-408	563	41	auditor	auditor	NOUN
ftr-408	563	42	’s	’s	PART
ftr-408	563	43	discretion	discretion	NOUN
ftr-408	563	44	on	on	ADP
ftr-408	563	45	a	a	DET
ftr-408	563	46	case	case	NOUN
ftr-408	563	47	-	-	PUNCT
ftr-408	563	48	by	by	ADP
ftr-408	563	49	-	-	PUNCT
ftr-408	563	50	case	case	NOUN
ftr-408	563	51	basis	basis	NOUN
ftr-408	563	52	.	.	PUNCT
ftr-408	564	1	therefore	therefore	ADV
ftr-408	564	2	,	,	PUNCT
ftr-408	564	3	if	if	SCONJ
ftr-408	564	4	examples	example	NOUN
ftr-408	564	5	of	of	ADP
ftr-408	564	6	what	what	PRON
ftr-408	564	7	these	these	DET
ftr-408	564	8	issues	issue	NOUN
ftr-408	564	9	or	or	CCONJ
ftr-408	564	10	thresholds	threshold	NOUN
ftr-408	564	11	are	be	AUX
ftr-408	564	12	remain	remain	VERB
ftr-408	564	13	secret	secret	ADJ
ftr-408	564	14	,	,	PUNCT
ftr-408	564	15	the	the	DET
ftr-408	564	16	irs	irs	PROPN
ftr-408	564	17	will	will	AUX
ftr-408	564	18	have	have	AUX
ftr-408	564	19	succeeded	succeed	VERB
ftr-408	564	20	in	in	ADP
ftr-408	564	21	fundamentally	fundamentally	ADV
ftr-408	564	22	changing	change	VERB
ftr-408	564	23	the	the	DET
ftr-408	564	24	law	law	NOUN
ftr-408	564	25	relating	relate	VERB
ftr-408	564	26	to	to	ADP
ftr-408	564	27	taxpayer	taxpayer	NOUN
ftr-408	564	28	audits	audits	NOUN
ftr-408	564	29	without	without	ADP
ftr-408	564	30	the	the	DET
ftr-408	564	31	public	public	NOUN
ftr-408	564	32	’s	’s	PART
ftr-408	564	33	knowledge	knowledge	NOUN
ftr-408	564	34	.	.	PUNCT
ftr-408	565	1	such	such	ADJ
ftr-408	565	2	secrecy	secrecy	NOUN
ftr-408	565	3	creates	create	VERB
ftr-408	565	4	a	a	DET
ftr-408	565	5	political	political	ADJ
ftr-408	565	6	accountability	accountability	NOUN
ftr-408	565	7	problem	problem	NOUN
ftr-408	565	8	and	and	CCONJ
ftr-408	565	9	inherently	inherently	ADV
ftr-408	565	10	compromises	compromise	VERB
ftr-408	565	11	life	life	NOUN
ftr-408	565	12	’s	’s	PART
ftr-408	565	13	integrity	integrity	NOUN
ftr-408	565	14	.	.	PUNCT
ftr-408	566	1	full	full	ADJ
ftr-408	566	2	disclosure	disclosure	NOUN
ftr-408	566	3	is	be	AUX
ftr-408	566	4	the	the	DET
ftr-408	566	5	only	only	ADJ
ftr-408	566	6	solution	solution	NOUN
ftr-408	566	7	to	to	ADP
ftr-408	566	8	these	these	DET
ftr-408	566	9	problems	problem	NOUN
ftr-408	566	10	so	so	SCONJ
ftr-408	566	11	that	that	SCONJ
ftr-408	566	12	the	the	DET
ftr-408	566	13	people	people	NOUN
ftr-408	566	14	and	and	CCONJ
ftr-408	566	15	their	their	PRON
ftr-408	566	16	elected	elect	VERB
ftr-408	566	17	representatives	representative	NOUN
ftr-408	566	18	can	can	AUX
ftr-408	566	19	know	know	VERB
ftr-408	566	20	what	what	PRON
ftr-408	566	21	new	new	ADJ
ftr-408	566	22	law	law	NOUN
ftr-408	566	23	the	the	DET
ftr-408	566	24	irs	irs	PROPN
ftr-408	566	25	has	have	AUX
ftr-408	566	26	created	create	VERB
ftr-408	566	27	without	without	ADP
ftr-408	566	28	93	93	NUM
ftr-408	566	29	.	.	PUNCT
ftr-408	567	1	i	i	PRON
ftr-408	567	2	d.	d.	PROPN
ftr-408	567	3	(	(	PUNCT
ftr-408	567	4	citations	citation	NOUN
ftr-408	567	5	omitted	omit	VERB
ftr-408	567	6	)	)	PUNCT
ftr-408	567	7	.	.	PUNCT
ftr-408	568	1	94	94	NUM
ftr-408	568	2	.	.	PUNCT
ftr-408	569	1	church	church	NOUN
ftr-408	569	2	of	of	ADP
ftr-408	569	3	scientology	scientology	PROPN
ftr-408	569	4	,	,	PUNCT
ftr-408	569	5	816	816	NUM
ftr-408	569	6	f.supp	f.supp	ADJ
ftr-408	569	7	.	.	PUNCT
ftr-408	570	1	at	at	ADP
ftr-408	570	2	1148	1148	NUM
ftr-408	570	3	-	-	SYM
ftr-408	570	4	49	49	NUM
ftr-408	570	5	(	(	PUNCT
ftr-408	570	6	citations	citation	NOUN
ftr-408	570	7	omitted	omit	VERB
ftr-408	570	8	)	)	PUNCT
ftr-408	570	9	(	(	PUNCT
ftr-408	570	10	discussing	discuss	VERB
ftr-408	570	11	“	"	PUNCT
ftr-408	570	12	exemption	exemption	NOUN
ftr-408	570	13	2	2	NUM
ftr-408	570	14	”	"	PUNCT
ftr-408	570	15	of	of	ADP
ftr-408	570	16	foia	foia	PROPN
ftr-408	570	17	found	find	VERB
ftr-408	570	18	in	in	ADP
ftr-408	570	19	5	5	NUM
ftr-408	570	20	u.s.c	u.s.c	ADJ
ftr-408	570	21	.	.	PUNCT
ftr-408	571	1	§	§	PROPN
ftr-408	571	2	552(b)(2	552(b)(2	NUM
ftr-408	571	3	)	)	PUNCT
ftr-408	571	4	,	,	PUNCT
ftr-408	571	5	which	which	PRON
ftr-408	571	6	protects	protect	VERB
ftr-408	571	7	internal	internal	ADJ
ftr-408	571	8	agency	agency	NOUN
ftr-408	571	9	records	record	NOUN
ftr-408	571	10	,	,	PUNCT
ftr-408	571	11	and	and	CCONJ
ftr-408	571	12	stating	state	VERB
ftr-408	571	13	that	that	SCONJ
ftr-408	571	14	“	"	PUNCT
ftr-408	571	15	[	[	X
ftr-408	571	16	r]ecords	r]ecord	NOUN
ftr-408	571	17	are	be	AUX
ftr-408	571	18	exempt	exempt	ADJ
ftr-408	571	19	under	under	ADP
ftr-408	571	20	exemption	exemption	NOUN
ftr-408	571	21	2	2	NUM
ftr-408	571	22	if	if	SCONJ
ftr-408	571	23	they	they	PRON
ftr-408	571	24	are	be	AUX
ftr-408	571	25	internal	internal	ADJ
ftr-408	571	26	records	record	NOUN
ftr-408	571	27	that	that	SCONJ
ftr-408	571	28	(	(	PUNCT
ftr-408	571	29	1	1	X
ftr-408	571	30	)	)	PUNCT
ftr-408	571	31	relate	relate	VERB
ftr-408	571	32	to	to	ADP
ftr-408	571	33	trivial	trivial	ADJ
ftr-408	571	34	agency	agency	NOUN
ftr-408	571	35	matters	matter	NOUN
ftr-408	571	36	of	of	ADP
ftr-408	571	37	which	which	PRON
ftr-408	571	38	the	the	DET
ftr-408	571	39	public	public	NOUN
ftr-408	571	40	does	do	AUX
ftr-408	571	41	not	not	PART
ftr-408	571	42	have	have	VERB
ftr-408	571	43	a	a	DET
ftr-408	571	44	legitimate	legitimate	ADJ
ftr-408	571	45	interest	interest	NOUN
ftr-408	571	46	or	or	CCONJ
ftr-408	571	47	(	(	PUNCT
ftr-408	571	48	2	2	X
ftr-408	571	49	)	)	PUNCT
ftr-408	571	50	if	if	SCONJ
ftr-408	571	51	disclosure	disclosure	NOUN
ftr-408	571	52	would	would	AUX
ftr-408	571	53	risk	risk	VERB
ftr-408	571	54	circumvention	circumvention	NOUN
ftr-408	571	55	of	of	ADP
ftr-408	571	56	an	an	DET
ftr-408	571	57	agency	agency	NOUN
ftr-408	571	58	regulation	regulation	NOUN
ftr-408	571	59	.	.	PUNCT
ftr-408	571	60	”	"	PUNCT
ftr-408	571	61	)	)	PUNCT
ftr-408	571	62	.	.	PUNCT
ftr-408	572	1	95	95	NUM
ftr-408	572	2	.	.	PUNCT
ftr-408	573	1	see	see	VERB
ftr-408	573	2	infra	infra	NOUN
ftr-408	573	3	section	section	NOUN
ftr-408	573	4	v.b.3	v.b.3	NOUN
ftr-408	573	5	.	.	PUNCT
ftr-408	574	1	2006	2006	NUM
ftr-408	574	2	]	]	PUNCT
ftr-408	574	3	agency	agency	NOUN
ftr-408	574	4	activism	activism	NOUN
ftr-408	574	5	as	as	ADP
ftr-408	574	6	a	a	DET
ftr-408	574	7	new	new	ADJ
ftr-408	574	8	way	way	NOUN
ftr-408	574	9	of	of	ADP
ftr-408	574	10	life	life	NOUN
ftr-408	574	11	483	483	NUM
ftr-408	574	12	authorization	authorization	NOUN
ftr-408	574	13	and	and	CCONJ
ftr-408	574	14	can	can	AUX
ftr-408	574	15	make	make	VERB
ftr-408	574	16	their	their	PRON
ftr-408	574	17	own	own	ADJ
ftr-408	574	18	decisions	decision	NOUN
ftr-408	574	19	about	about	ADP
ftr-408	574	20	whether	whether	SCONJ
ftr-408	574	21	this	this	DET
ftr-408	574	22	program	program	NOUN
ftr-408	574	23	is	be	AUX
ftr-408	574	24	sound	sound	ADJ
ftr-408	574	25	policy	policy	NOUN
ftr-408	574	26	.	.	PUNCT
ftr-408	575	1	therefore	therefore	ADV
ftr-408	575	2	,	,	PUNCT
ftr-408	575	3	while	while	SCONJ
ftr-408	575	4	the	the	DET
ftr-408	575	5	irs	irs	PROPN
ftr-408	575	6	might	might	AUX
ftr-408	575	7	be	be	AUX
ftr-408	575	8	able	able	ADJ
ftr-408	575	9	to	to	PART
ftr-408	575	10	withhold	withhold	VERB
ftr-408	575	11	individual	individual	ADJ
ftr-408	575	12	mous	mous	PROPN
ftr-408	575	13	based	base	VERB
ftr-408	575	14	on	on	ADP
ftr-408	575	15	privacy	privacy	NOUN
ftr-408	575	16	concerns	concern	NOUN
ftr-408	575	17	,	,	PUNCT
ftr-408	575	18	it	it	PRON
ftr-408	575	19	should	should	AUX
ftr-408	575	20	disclose	disclose	VERB
ftr-408	575	21	any	any	DET
ftr-408	575	22	statistical	statistical	ADJ
ftr-408	575	23	compilation	compilation	NOUN
ftr-408	575	24	of	of	ADP
ftr-408	575	25	mou	mou	PROPN
ftr-408	575	26	data	datum	NOUN
ftr-408	575	27	it	it	PRON
ftr-408	575	28	has	have	VERB
ftr-408	575	29	because	because	SCONJ
ftr-408	575	30	of	of	ADP
ftr-408	575	31	this	this	DET
ftr-408	575	32	high	high	ADJ
ftr-408	575	33	public	public	ADJ
ftr-408	575	34	interest	interest	NOUN
ftr-408	575	35	and	and	CCONJ
ftr-408	575	36	the	the	DET
ftr-408	575	37	fact	fact	NOUN
ftr-408	575	38	that	that	SCONJ
ftr-408	575	39	taxpayers	taxpayer	NOUN
ftr-408	575	40	can	can	AUX
ftr-408	575	41	not	not	PART
ftr-408	575	42	avoid	avoid	VERB
ftr-408	575	43	audit	audit	NOUN
ftr-408	575	44	selection	selection	NOUN
ftr-408	575	45	with	with	ADP
ftr-408	575	46	this	this	DET
ftr-408	575	47	knowledge	knowledge	NOUN
ftr-408	575	48	.	.	PUNCT
ftr-408	576	1	although96	although96	PROPN
ftr-408	577	1	encouraging	encourage	VERB
ftr-408	577	2	greater	great	ADJ
ftr-408	577	3	disclosure	disclosure	NOUN
ftr-408	577	4	is	be	AUX
ftr-408	577	5	important	important	ADJ
ftr-408	577	6	,	,	PUNCT
ftr-408	577	7	this	this	DET
ftr-408	577	8	analysis	analysis	NOUN
ftr-408	577	9	naturally	naturally	ADV
ftr-408	577	10	leads	lead	VERB
ftr-408	577	11	to	to	ADP
ftr-408	577	12	a	a	DET
ftr-408	577	13	broader	broad	ADJ
ftr-408	577	14	question	question	NOUN
ftr-408	577	15	of	of	ADP
ftr-408	577	16	whether	whether	SCONJ
ftr-408	577	17	life	life	NOUN
ftr-408	577	18	is	be	AUX
ftr-408	577	19	in	in	ADP
ftr-408	577	20	fact	fact	NOUN
ftr-408	577	21	good	good	ADJ
ftr-408	577	22	public	public	ADJ
ftr-408	577	23	policy	policy	NOUN
ftr-408	577	24	,	,	PUNCT
ftr-408	577	25	regardless	regardless	ADV
ftr-408	577	26	of	of	ADP
ftr-408	577	27	any	any	DET
ftr-408	577	28	legitimacy	legitimacy	NOUN
ftr-408	577	29	concerns	concern	NOUN
ftr-408	577	30	that	that	PRON
ftr-408	577	31	exist	exist	VERB
ftr-408	577	32	.	.	PUNCT
ftr-408	578	1	v.	v.	CCONJ
ftr-408	578	2	even	even	ADV
ftr-408	578	3	if	if	SCONJ
ftr-408	578	4	life	life	NOUN
ftr-408	578	5	is	be	AUX
ftr-408	578	6	legitimate	legitimate	ADJ
ftr-408	578	7	,	,	PUNCT
ftr-408	578	8	is	be	AUX
ftr-408	578	9	it	it	PRON
ftr-408	578	10	good	good	ADJ
ftr-408	578	11	policy	policy	NOUN
ftr-408	578	12	?	?	PUNCT
ftr-408	579	1	a.	a.	NOUN
ftr-408	579	2	public	public	ADJ
ftr-408	579	3	arguments	argument	NOUN
ftr-408	579	4	supporting	support	VERB
ftr-408	579	5	life	life	NOUN
ftr-408	579	6	the	the	DET
ftr-408	579	7	irs	irs	PROPN
ftr-408	579	8	has	have	AUX
ftr-408	579	9	taken	take	VERB
ftr-408	579	10	an	an	DET
ftr-408	579	11	aggressive	aggressive	ADJ
ftr-408	579	12	approach	approach	NOUN
ftr-408	579	13	in	in	ADP
ftr-408	579	14	claiming	claim	VERB
ftr-408	579	15	life	life	NOUN
ftr-408	579	16	’s	’s	PART
ftr-408	579	17	advantages	advantage	NOUN
ftr-408	579	18	.	.	PUNCT
ftr-408	580	1	commissioner	commissioner	PROPN
ftr-408	580	2	mark	mark	PROPN
ftr-408	580	3	everson	everson	PROPN
ftr-408	580	4	has	have	AUX
ftr-408	580	5	stated	state	VERB
ftr-408	580	6	publicly	publicly	ADV
ftr-408	580	7	that	that	SCONJ
ftr-408	580	8	he	he	PRON
ftr-408	580	9	believes	believe	VERB
ftr-408	580	10	that	that	SCONJ
ftr-408	580	11	decreasing	decrease	VERB
ftr-408	580	12	audit	audit	NOUN
ftr-408	580	13	times	time	NOUN
ftr-408	580	14	will	will	AUX
ftr-408	580	15	lead	lead	VERB
ftr-408	580	16	to	to	ADP
ftr-408	580	17	more	more	ADJ
ftr-408	580	18	revenue	revenue	NOUN
ftr-408	580	19	because	because	SCONJ
ftr-408	580	20	corporations	corporation	NOUN
ftr-408	580	21	will	will	AUX
ftr-408	580	22	realize	realize	VERB
ftr-408	580	23	that	that	SCONJ
ftr-408	580	24	they	they	PRON
ftr-408	580	25	will	will	AUX
ftr-408	580	26	be	be	AUX
ftr-408	580	27	more	more	ADV
ftr-408	580	28	likely	likely	ADJ
ftr-408	580	29	to	to	PART
ftr-408	580	30	be	be	AUX
ftr-408	580	31	audited	audit	VERB
ftr-408	580	32	because	because	SCONJ
ftr-408	580	33	the	the	DET
ftr-408	580	34	irs	irs	PROPN
ftr-408	580	35	will	will	AUX
ftr-408	580	36	be	be	AUX
ftr-408	580	37	able	able	ADJ
ftr-408	580	38	to	to	PART
ftr-408	580	39	perform	perform	VERB
ftr-408	580	40	more	more	ADJ
ftr-408	580	41	,	,	PUNCT
ftr-408	580	42	though	though	SCONJ
ftr-408	580	43	less	less	ADV
ftr-408	580	44	comprehensive	comprehensive	ADJ
ftr-408	580	45	,	,	PUNCT
ftr-408	580	46	audits	audits	NOUN
ftr-408	580	47	.	.	PUNCT
ftr-408	581	1	everson	everson	PROPN
ftr-408	581	2	expressed97	expressed97	PROPN
ftr-408	581	3	96	96	NUM
ftr-408	581	4	.	.	PUNCT
ftr-408	582	1	note	note	VERB
ftr-408	582	2	that	that	SCONJ
ftr-408	582	3	whether	whether	SCONJ
ftr-408	582	4	the	the	DET
ftr-408	582	5	irs	irs	PROPN
ftr-408	582	6	possesses	possess	VERB
ftr-408	582	7	any	any	DET
ftr-408	582	8	such	such	ADJ
ftr-408	582	9	statistical	statistical	ADJ
ftr-408	582	10	compilations	compilation	NOUN
ftr-408	582	11	is	be	AUX
ftr-408	582	12	unclear	unclear	ADJ
ftr-408	582	13	.	.	PUNCT
ftr-408	583	1	it	it	PRON
ftr-408	583	2	did	do	AUX
ftr-408	583	3	not	not	PART
ftr-408	583	4	produce	produce	VERB
ftr-408	583	5	any	any	PRON
ftr-408	583	6	as	as	ADV
ftr-408	583	7	responsive	responsive	ADJ
ftr-408	583	8	to	to	ADP
ftr-408	583	9	the	the	DET
ftr-408	583	10	foia	foia	PROPN
ftr-408	583	11	request	request	NOUN
ftr-408	583	12	nor	nor	CCONJ
ftr-408	583	13	did	do	AUX
ftr-408	583	14	it	it	PRON
ftr-408	583	15	acknowledge	acknowledge	VERB
ftr-408	583	16	whether	whether	SCONJ
ftr-408	583	17	they	they	PRON
ftr-408	583	18	exist	exist	VERB
ftr-408	583	19	or	or	CCONJ
ftr-408	583	20	,	,	PUNCT
ftr-408	583	21	if	if	SCONJ
ftr-408	583	22	they	they	PRON
ftr-408	583	23	exist	exist	VERB
ftr-408	583	24	,	,	PUNCT
ftr-408	583	25	whether	whether	SCONJ
ftr-408	583	26	it	it	PRON
ftr-408	583	27	viewed	view	VERB
ftr-408	583	28	them	they	PRON
ftr-408	583	29	as	as	ADP
ftr-408	583	30	part	part	NOUN
ftr-408	583	31	of	of	ADP
ftr-408	583	32	the	the	DET
ftr-408	583	33	protected	protect	VERB
ftr-408	583	34	“	"	PUNCT
ftr-408	583	35	return	return	VERB
ftr-408	583	36	information	information	NOUN
ftr-408	583	37	”	"	PUNCT
ftr-408	583	38	it	it	PRON
ftr-408	583	39	withheld	withhold	VERB
ftr-408	583	40	.	.	PUNCT
ftr-408	584	1	see	see	VERB
ftr-408	584	2	response	response	NOUN
ftr-408	584	3	,	,	PUNCT
ftr-408	584	4	supra	supra	PROPN
ftr-408	584	5	note	note	NOUN
ftr-408	584	6	82	82	NUM
ftr-408	584	7	.	.	PUNCT
ftr-408	585	1	the	the	DET
ftr-408	585	2	irs	irs	PROPN
ftr-408	585	3	’s	’s	PART
ftr-408	585	4	refusal	refusal	NOUN
ftr-408	585	5	to	to	PART
ftr-408	585	6	produce	produce	VERB
ftr-408	585	7	all	all	PRON
ftr-408	585	8	of	of	ADP
ftr-408	585	9	the	the	DET
ftr-408	585	10	requested	request	VERB
ftr-408	585	11	documents	document	NOUN
ftr-408	585	12	is	be	AUX
ftr-408	585	13	consistent	consistent	ADJ
ftr-408	585	14	with	with	ADP
ftr-408	585	15	a	a	DET
ftr-408	585	16	recent	recent	ADJ
ftr-408	585	17	culture	culture	NOUN
ftr-408	585	18	of	of	ADP
ftr-408	585	19	secrecy	secrecy	NOUN
ftr-408	585	20	that	that	PRON
ftr-408	585	21	has	have	AUX
ftr-408	585	22	pervaded	pervade	VERB
ftr-408	585	23	the	the	DET
ftr-408	585	24	irs	irs	PROPN
ftr-408	585	25	.	.	PUNCT
ftr-408	586	1	see	see	VERB
ftr-408	586	2	federal	federal	ADJ
ftr-408	586	3	lawsuit	lawsuit	NOUN
ftr-408	586	4	filed	file	VERB
ftr-408	586	5	today	today	NOUN
ftr-408	586	6	against	against	ADP
ftr-408	586	7	irs	irs	PROPN
ftr-408	586	8	is	be	AUX
ftr-408	586	9	part	part	NOUN
ftr-408	586	10	of	of	ADP
ftr-408	586	11	broad	broad	ADJ
ftr-408	586	12	effort	effort	NOUN
ftr-408	586	13	to	to	PART
ftr-408	586	14	provide	provide	VERB
ftr-408	586	15	information	information	NOUN
ftr-408	586	16	about	about	ADP
ftr-408	586	17	agency	agency	NOUN
ftr-408	586	18	’s	’s	PART
ftr-408	586	19	audit	audit	NOUN
ftr-408	586	20	activities	activity	NOUN
ftr-408	586	21	to	to	ADP
ftr-408	586	22	the	the	DET
ftr-408	586	23	public	public	NOUN
ftr-408	586	24	,	,	PUNCT
ftr-408	586	25	apr	apr	PROPN
ftr-408	586	26	.	.	PROPN
ftr-408	586	27	14	14	NUM
ftr-408	586	28	,	,	PUNCT
ftr-408	586	29	2005	2005	NUM
ftr-408	586	30	,	,	PUNCT
ftr-408	586	31	at	at	ADP
ftr-408	586	32	http://trac.syr.edu/foia/	http://trac.syr.edu/foia/	NOUN
ftr-408	586	33	(	(	PUNCT
ftr-408	586	34	last	last	ADJ
ftr-408	586	35	visited	visit	VERB
ftr-408	586	36	jun	jun	PROPN
ftr-408	586	37	.	.	PROPN
ftr-408	586	38	6	6	NUM
ftr-408	586	39	,	,	PUNCT
ftr-408	586	40	2005	2005	NUM
ftr-408	586	41	)	)	PUNCT
ftr-408	587	1	[	[	X
ftr-408	587	2	hereinafter	hereinafter	NOUN
ftr-408	587	3	federal	federal	ADJ
ftr-408	587	4	lawsuit	lawsuit	NOUN
ftr-408	587	5	]	]	PUNCT
ftr-408	587	6	;	;	PUNCT
ftr-408	587	7	see	see	VERB
ftr-408	587	8	also	also	ADV
ftr-408	587	9	dangers	danger	NOUN
ftr-408	587	10	posed	pose	VERB
ftr-408	587	11	by	by	ADP
ftr-408	587	12	irs	irs	PROPN
ftr-408	587	13	secrecy	secrecy	NOUN
ftr-408	587	14	,	,	PUNCT
ftr-408	587	15	at	at	ADP
ftr-408	587	16	http://trac.syr.edu/tracirs/latest/current/include/side_1.html	http://trac.syr.edu/tracirs/latest/current/include/side_1.html	PROPN
ftr-408	587	17	(	(	PUNCT
ftr-408	587	18	last	last	ADJ
ftr-408	587	19	visited	visit	VERB
ftr-408	587	20	jun	jun	PROPN
ftr-408	587	21	.	.	PROPN
ftr-408	587	22	6	6	NUM
ftr-408	587	23	,	,	PUNCT
ftr-408	587	24	2005	2005	NUM
ftr-408	587	25	)	)	PUNCT
ftr-408	587	26	.	.	PUNCT
ftr-408	588	1	susan	susan	PROPN
ftr-408	588	2	b.	b.	PROPN
ftr-408	588	3	long	long	PROPN
ftr-408	588	4	,	,	PUNCT
ftr-408	588	5	a	a	DET
ftr-408	588	6	co	co	NOUN
ftr-408	588	7	-	-	NOUN
ftr-408	588	8	director	director	NOUN
ftr-408	588	9	of	of	ADP
ftr-408	588	10	transactional	transactional	ADJ
ftr-408	588	11	records	record	NOUN
ftr-408	588	12	access	access	NOUN
ftr-408	588	13	clearinghouse	clearinghouse	NOUN
ftr-408	588	14	(	(	PUNCT
ftr-408	588	15	trac	trac	NOUN
ftr-408	588	16	)	)	PUNCT
ftr-408	588	17	and	and	CCONJ
ftr-408	588	18	one	one	NUM
ftr-408	588	19	of	of	ADP
ftr-408	588	20	the	the	DET
ftr-408	588	21	plaintiffs	plaintiff	NOUN
ftr-408	588	22	currently	currently	ADV
ftr-408	588	23	suing	sue	VERB
ftr-408	588	24	the	the	DET
ftr-408	588	25	irs	irs	PROPN
ftr-408	588	26	for	for	ADP
ftr-408	588	27	its	its	PRON
ftr-408	588	28	refusal	refusal	NOUN
ftr-408	588	29	to	to	PART
ftr-408	588	30	comply	comply	VERB
ftr-408	588	31	with	with	ADP
ftr-408	588	32	a	a	DET
ftr-408	588	33	trac	trac	NOUN
ftr-408	588	34	foia	foia	PROPN
ftr-408	588	35	request	request	NOUN
ftr-408	588	36	,	,	PUNCT
ftr-408	588	37	argues	argue	VERB
ftr-408	588	38	:	:	PUNCT
ftr-408	588	39	“	"	PUNCT
ftr-408	588	40	because	because	SCONJ
ftr-408	588	41	a	a	DET
ftr-408	588	42	fair	fair	ADJ
ftr-408	588	43	,	,	PUNCT
ftr-408	588	44	effective	effective	ADJ
ftr-408	588	45	and	and	CCONJ
ftr-408	588	46	open	open	ADJ
ftr-408	588	47	tax	tax	NOUN
ftr-408	588	48	system	system	NOUN
ftr-408	588	49	is	be	AUX
ftr-408	588	50	so	so	ADV
ftr-408	588	51	important	important	ADJ
ftr-408	588	52	to	to	ADP
ftr-408	588	53	the	the	DET
ftr-408	588	54	nation	nation	NOUN
ftr-408	588	55	,	,	PUNCT
ftr-408	588	56	the	the	DET
ftr-408	588	57	irs	irs	PROPN
ftr-408	588	58	’s	’s	PART
ftr-408	588	59	new	new	ADJ
ftr-408	588	60	wave	wave	NOUN
ftr-408	588	61	of	of	ADP
ftr-408	588	62	secrecy	secrecy	NOUN
ftr-408	588	63	about	about	ADP
ftr-408	588	64	its	its	PRON
ftr-408	588	65	operations	operation	NOUN
ftr-408	588	66	is	be	AUX
ftr-408	588	67	deeply	deeply	ADV
ftr-408	588	68	disturbing	disturbing	ADJ
ftr-408	588	69	and	and	CCONJ
ftr-408	588	70	if	if	SCONJ
ftr-408	588	71	left	leave	VERB
ftr-408	588	72	uncorrected	uncorrecte	VERB
ftr-408	588	73	could	could	AUX
ftr-408	588	74	well	well	ADV
ftr-408	588	75	undermine	undermine	VERB
ftr-408	588	76	public	public	ADJ
ftr-408	588	77	confidence	confidence	NOUN
ftr-408	588	78	along	along	ADP
ftr-408	588	79	with	with	ADP
ftr-408	588	80	taxpayer	taxpayer	NOUN
ftr-408	588	81	compliance	compliance	NOUN
ftr-408	588	82	.	.	PUNCT
ftr-408	588	83	”	"	PUNCT
ftr-408	589	1	federal	federal	ADJ
ftr-408	589	2	lawsuit	lawsuit	NOUN
ftr-408	589	3	supra	supra	PROPN
ftr-408	589	4	note	note	NOUN
ftr-408	589	5	96	96	NUM
ftr-408	589	6	.	.	PUNCT
ftr-408	590	1	i	i	PRON
ftr-408	590	2	d.	d.	VERB
ftr-408	590	3	her	her	PRON
ftr-408	590	4	co	co	NOUN
ftr-408	590	5	-	-	NOUN
ftr-408	590	6	director	director	NOUN
ftr-408	590	7	and	and	CCONJ
ftr-408	590	8	co	co	NOUN
ftr-408	590	9	-	-	NOUN
ftr-408	590	10	plaintiff	plaintiff	NOUN
ftr-408	590	11	in	in	ADP
ftr-408	590	12	the	the	DET
ftr-408	590	13	action	action	NOUN
ftr-408	590	14	against	against	ADP
ftr-408	590	15	the	the	DET
ftr-408	590	16	irs	irs	PROPN
ftr-408	590	17	,	,	PUNCT
ftr-408	590	18	david	david	PROPN
ftr-408	590	19	burnham	burnham	PROPN
ftr-408	590	20	,	,	PUNCT
ftr-408	590	21	adds	add	VERB
ftr-408	590	22	:	:	PUNCT
ftr-408	590	23	“	"	PUNCT
ftr-408	590	24	from	from	ADP
ftr-408	590	25	my	my	PRON
ftr-408	590	26	research	research	NOUN
ftr-408	590	27	,	,	PUNCT
ftr-408	590	28	it	it	PRON
ftr-408	590	29	appears	appear	VERB
ftr-408	590	30	the	the	DET
ftr-408	590	31	irs	irs	PROPN
ftr-408	590	32	is	be	AUX
ftr-408	590	33	reverting	revert	VERB
ftr-408	590	34	to	to	ADP
ftr-408	590	35	its	its	PRON
ftr-408	590	36	habits	habit	NOUN
ftr-408	590	37	in	in	ADP
ftr-408	590	38	the	the	DET
ftr-408	590	39	1950s	1950	NOUN
ftr-408	590	40	and	and	CCONJ
ftr-408	590	41	1960s	1960	NOUN
ftr-408	590	42	,	,	PUNCT
ftr-408	590	43	when	when	SCONJ
ftr-408	590	44	secrecy	secrecy	NOUN
ftr-408	590	45	was	be	AUX
ftr-408	590	46	the	the	DET
ftr-408	590	47	norm	norm	NOUN
ftr-408	590	48	and	and	CCONJ
ftr-408	590	49	the	the	DET
ftr-408	590	50	problems	problem	NOUN
ftr-408	590	51	of	of	ADP
ftr-408	590	52	corruption	corruption	NOUN
ftr-408	590	53	and	and	CCONJ
ftr-408	590	54	political	political	ADJ
ftr-408	590	55	abuse	abuse	NOUN
ftr-408	590	56	were	be	AUX
ftr-408	590	57	later	later	ADV
ftr-408	590	58	uncovered	uncover	VERB
ftr-408	590	59	by	by	ADP
ftr-408	590	60	the	the	DET
ftr-408	590	61	congress	congress	PROPN
ftr-408	590	62	.	.	PUNCT
ftr-408	590	63	”	"	PUNCT
ftr-408	591	1	i	i	PRON
ftr-408	591	2	d.	d.	PROPN
ftr-408	591	3	a	a	DET
ftr-408	591	4	copy	copy	NOUN
ftr-408	591	5	of	of	ADP
ftr-408	591	6	trac	trac	PROPN
ftr-408	591	7	’s	’s	PART
ftr-408	591	8	complaint	complaint	NOUN
ftr-408	591	9	in	in	ADP
ftr-408	591	10	long	long	ADV
ftr-408	591	11	v.	v.	ADP
ftr-408	591	12	irs	irs	PROPN
ftr-408	591	13	,	,	PUNCT
ftr-408	591	14	no	no	INTJ
ftr-408	591	15	.	.	NOUN
ftr-408	591	16	05	05	NUM
ftr-408	591	17	-	-	SYM
ftr-408	591	18	0756	0756	NUM
ftr-408	591	19	(	(	PUNCT
ftr-408	591	20	d.d.c	d.d.c	PROPN
ftr-408	591	21	.	.	PUNCT
ftr-408	591	22	apr	apr	PROPN
ftr-408	591	23	.	.	PROPN
ftr-408	591	24	14	14	NUM
ftr-408	591	25	,	,	PUNCT
ftr-408	591	26	2005	2005	NUM
ftr-408	591	27	)	)	PUNCT
ftr-408	591	28	can	can	AUX
ftr-408	591	29	be	be	AUX
ftr-408	591	30	found	find	VERB
ftr-408	591	31	at	at	ADP
ftr-408	591	32	http://trac.syr.edu/foia/complaint.pdf	http://trac.syr.edu/foia/complaint.pdf	PROPN
ftr-408	591	33	.	.	PUNCT
ftr-408	592	1	i	i	PRON
ftr-408	592	2	d.	d.	PROPN
ftr-408	592	3	97	97	NUM
ftr-408	592	4	.	.	PUNCT
ftr-408	593	1	jonathan	jonathan	PROPN
ftr-408	593	2	weisman	weisman	PROPN
ftr-408	593	3	,	,	PUNCT
ftr-408	593	4	irs	irs	PROPN
ftr-408	593	5	speeds	speed	VERB
ftr-408	593	6	corporate	corporate	ADJ
ftr-408	593	7	tax	tax	NOUN
ftr-408	593	8	audits	audits	NOUN
ftr-408	593	9	;	;	PUNCT
ftr-408	593	10	fast	fast	ADJ
ftr-408	593	11	-	-	PUNCT
ftr-408	593	12	track	track	NOUN
ftr-408	593	13	method	method	NOUN
ftr-408	593	14	may	may	AUX
ftr-408	593	15	miss	miss	VERB
ftr-408	593	16	fraud	fraud	NOUN
ftr-408	593	17	,	,	PUNCT
ftr-408	593	18	the	the	DET
ftr-408	593	19	wash	wash	NOUN
ftr-408	593	20	.	.	PUNCT
ftr-408	594	1	post	post	NOUN
ftr-408	594	2	,	,	PUNCT
ftr-408	594	3	dec	dec	PROPN
ftr-408	594	4	.	.	PROPN
ftr-408	594	5	29	29	NUM
ftr-408	594	6	,	,	PUNCT
ftr-408	594	7	2003	2003	NUM
ftr-408	594	8	,	,	PUNCT
ftr-408	594	9	at	at	ADP
ftr-408	594	10	a01	a01	NOUN
ftr-408	594	11	.	.	PUNCT
ftr-408	595	1	484	484	NUM
ftr-408	595	2	florida	florida	PROPN
ftr-408	595	3	tax	tax	NOUN
ftr-408	595	4	review	review	NOUN
ftr-408	595	5	vol.7:7	vol.7:7	DET
ftr-408	595	6	disgust	disgust	NOUN
ftr-408	595	7	with	with	ADP
ftr-408	595	8	the	the	DET
ftr-408	595	9	fact	fact	NOUN
ftr-408	595	10	that	that	SCONJ
ftr-408	595	11	because	because	SCONJ
ftr-408	595	12	of	of	ADP
ftr-408	595	13	the	the	DET
ftr-408	595	14	historically	historically	ADV
ftr-408	595	15	slow	slow	ADJ
ftr-408	595	16	pace	pace	NOUN
ftr-408	595	17	of	of	ADP
ftr-408	595	18	audits	audits	NOUN
ftr-408	595	19	,	,	PUNCT
ftr-408	595	20	the	the	DET
ftr-408	595	21	irs	irs	PROPN
ftr-408	595	22	could	could	AUX
ftr-408	595	23	not	not	PART
ftr-408	595	24	be	be	AUX
ftr-408	595	25	a	a	DET
ftr-408	595	26	key	key	ADJ
ftr-408	595	27	figure	figure	NOUN
ftr-408	595	28	in	in	ADP
ftr-408	595	29	discovering	discover	VERB
ftr-408	595	30	the	the	DET
ftr-408	595	31	wave	wave	NOUN
ftr-408	595	32	of	of	ADP
ftr-408	595	33	the	the	DET
ftr-408	595	34	1990s	1990	NOUN
ftr-408	595	35	corporate	corporate	ADJ
ftr-408	595	36	scandals	scandal	NOUN
ftr-408	595	37	.	.	PUNCT
ftr-408	596	1	everson	everson	PROPN
ftr-408	596	2	hoped	hope	VERB
ftr-408	596	3	that	that	SCONJ
ftr-408	596	4	life	life	NOUN
ftr-408	596	5	would	would	AUX
ftr-408	596	6	help	help	VERB
ftr-408	596	7	combat	combat	VERB
ftr-408	596	8	the	the	DET
ftr-408	596	9	“	"	PUNCT
ftr-408	596	10	atrocious	atrocious	ADJ
ftr-408	596	11	”	"	PUNCT
ftr-408	596	12	statistic98	statistic98	NOUN
ftr-408	596	13	that	that	SCONJ
ftr-408	596	14	a	a	DET
ftr-408	596	15	mid	mid	ADJ
ftr-408	596	16	-	-	NOUN
ftr-408	596	17	size	size	NOUN
ftr-408	596	18	company	company	NOUN
ftr-408	596	19	usually	usually	ADV
ftr-408	596	20	faces	face	VERB
ftr-408	596	21	one	one	NUM
ftr-408	596	22	audit	audit	NOUN
ftr-408	596	23	every	every	DET
ftr-408	596	24	twenty	twenty	NUM
ftr-408	596	25	years	year	NOUN
ftr-408	596	26	.	.	PUNCT
ftr-408	597	1	former99	former99	PROPN
ftr-408	597	2	irs	irs	PROPN
ftr-408	597	3	commissioner	commissioner	PROPN
ftr-408	597	4	charles	charles	PROPN
ftr-408	597	5	rossotti	rossotti	PROPN
ftr-408	597	6	agreed	agree	VERB
ftr-408	597	7	that	that	SCONJ
ftr-408	597	8	the	the	DET
ftr-408	597	9	historical	historical	ADJ
ftr-408	597	10	audit	audit	NOUN
ftr-408	597	11	pace	pace	NOUN
ftr-408	597	12	was	be	AUX
ftr-408	597	13	in	in	ADP
ftr-408	597	14	dire	dire	ADJ
ftr-408	597	15	need	need	NOUN
ftr-408	597	16	of	of	ADP
ftr-408	597	17	improvement	improvement	NOUN
ftr-408	597	18	to	to	PART
ftr-408	597	19	increase	increase	VERB
ftr-408	597	20	the	the	DET
ftr-408	597	21	overall	overall	ADJ
ftr-408	597	22	amount	amount	NOUN
ftr-408	597	23	of	of	ADP
ftr-408	597	24	collected	collected	ADJ
ftr-408	597	25	revenue	revenue	NOUN
ftr-408	597	26	:	:	PUNCT
ftr-408	597	27	“	"	PUNCT
ftr-408	597	28	‘	'	PUNCT
ftr-408	597	29	does	do	AUX
ftr-408	597	30	it	it	PRON
ftr-408	597	31	make	make	VERB
ftr-408	597	32	sense	sense	NOUN
ftr-408	597	33	spending	spending	NOUN
ftr-408	597	34	literally	literally	ADV
ftr-408	597	35	five	five	NUM
ftr-408	597	36	or	or	CCONJ
ftr-408	597	37	six	six	NUM
ftr-408	597	38	years	year	NOUN
ftr-408	597	39	auditing	auditing	NOUN
ftr-408	597	40	routine	routine	ADJ
ftr-408	597	41	matters	matter	NOUN
ftr-408	597	42	that	that	PRON
ftr-408	597	43	wo	will	AUX
ftr-408	597	44	n’t	not	PART
ftr-408	597	45	produce	produce	VERB
ftr-408	597	46	much	much	ADV
ftr-408	597	47	when	when	SCONJ
ftr-408	597	48	there	there	PRON
ftr-408	597	49	are	be	VERB
ftr-408	597	50	people	people	NOUN
ftr-408	597	51	out	out	ADV
ftr-408	597	52	there	there	ADV
ftr-408	597	53	promoting	promote	VERB
ftr-408	597	54	billiondollar	billiondollar	ADJ
ftr-408	597	55	shelters	shelter	NOUN
ftr-408	597	56	in	in	ADP
ftr-408	597	57	the	the	DET
ftr-408	597	58	open	open	ADJ
ftr-408	597	59	market?’”100	market?’”100	PROPN
ftr-408	597	60	recent	recent	ADJ
ftr-408	597	61	data	datum	NOUN
ftr-408	597	62	seems	seem	VERB
ftr-408	597	63	to	to	PART
ftr-408	597	64	support	support	VERB
ftr-408	597	65	the	the	DET
ftr-408	597	66	irs	irs	PROPN
ftr-408	597	67	’s	’s	PART
ftr-408	597	68	claim	claim	NOUN
ftr-408	597	69	that	that	SCONJ
ftr-408	597	70	life	life	NOUN
ftr-408	597	71	is	be	AUX
ftr-408	597	72	increasing	increase	VERB
ftr-408	597	73	audit	audit	NOUN
ftr-408	597	74	currency	currency	NOUN
ftr-408	597	75	.	.	PUNCT
ftr-408	598	1	the	the	DET
ftr-408	598	2	current	current	ADJ
ftr-408	598	3	commissioner	commissioner	NOUN
ftr-408	598	4	of	of	ADP
ftr-408	598	5	the	the	DET
ftr-408	598	6	lmsb	lmsb	PROPN
ftr-408	598	7	,	,	PUNCT
ftr-408	598	8	deborah	deborah	PROPN
ftr-408	598	9	nolan	nolan	PROPN
ftr-408	598	10	,	,	PUNCT
ftr-408	598	11	has	have	AUX
ftr-408	598	12	stated	state	VERB
ftr-408	598	13	that	that	SCONJ
ftr-408	598	14	“	"	PUNCT
ftr-408	598	15	[	[	X
ftr-408	598	16	t]he	t]he	X
ftr-408	598	17	overall	overall	ADJ
ftr-408	598	18	[	[	X
ftr-408	598	19	audit	audit	NOUN
ftr-408	598	20	]	]	PUNCT
ftr-408	598	21	currency	currency	NOUN
ftr-408	598	22	rate	rate	NOUN
ftr-408	598	23	has	have	AUX
ftr-408	598	24	increased	increase	VERB
ftr-408	598	25	from	from	ADP
ftr-408	598	26	37	37	NUM
ftr-408	598	27	%	%	NOUN
ftr-408	598	28	in	in	ADP
ftr-408	598	29	2003	2003	NUM
ftr-408	598	30	to	to	ADP
ftr-408	598	31	47	47	NUM
ftr-408	598	32	%	%	NOUN
ftr-408	598	33	in	in	ADP
ftr-408	598	34	2004	2004	NUM
ftr-408	598	35	.	.	PUNCT
ftr-408	598	36	.	.	PUNCT
ftr-408	598	37	.	.	PUNCT
ftr-408	598	38	.	.	PUNCT
ftr-408	598	39	”	"	PUNCT
ftr-408	599	1	although	although	SCONJ
ftr-408	599	2	nolan	nolan	PROPN
ftr-408	599	3	did	do	AUX
ftr-408	599	4	not	not	PART
ftr-408	599	5	single	single	VERB
ftr-408	599	6	out	out	ADP
ftr-408	599	7	life	life	NOUN
ftr-408	599	8	as	as	ADP
ftr-408	599	9	the	the	DET
ftr-408	599	10	cause	cause	NOUN
ftr-408	599	11	of101	of101	PRON
ftr-408	599	12	this	this	DET
ftr-408	599	13	improvement	improvement	NOUN
ftr-408	599	14	,	,	PUNCT
ftr-408	599	15	“	"	PUNCT
ftr-408	599	16	[	[	X
ftr-408	599	17	s]he	s]he	ADV
ftr-408	599	18	attributed	attribute	VERB
ftr-408	599	19	much	much	ADJ
ftr-408	599	20	of	of	ADP
ftr-408	599	21	that	that	DET
ftr-408	599	22	success	success	NOUN
ftr-408	599	23	to	to	ADP
ftr-408	599	24	the	the	DET
ftr-408	599	25	issue	issue	NOUN
ftr-408	599	26	management	management	NOUN
ftr-408	599	27	tools	tool	NOUN
ftr-408	599	28	the	the	DET
ftr-408	599	29	lmsb	lmsb	NOUN
ftr-408	599	30	has	have	AUX
ftr-408	599	31	developed	develop	VERB
ftr-408	599	32	to	to	PART
ftr-408	599	33	reduce	reduce	VERB
ftr-408	599	34	its	its	PRON
ftr-408	599	35	aging	age	VERB
ftr-408	599	36	inventory	inventory	NOUN
ftr-408	599	37	of	of	ADP
ftr-408	599	38	cases	case	NOUN
ftr-408	599	39	.	.	PUNCT
ftr-408	599	40	”	"	PUNCT
ftr-408	600	1	102	102	NUM
ftr-408	600	2	life	life	NOUN
ftr-408	600	3	’s	’s	PART
ftr-408	600	4	benefits	benefit	NOUN
ftr-408	600	5	are	be	AUX
ftr-408	600	6	more	more	ADV
ftr-408	600	7	evident	evident	ADJ
ftr-408	600	8	when	when	SCONJ
ftr-408	600	9	one	one	PRON
ftr-408	600	10	compares	compare	VERB
ftr-408	600	11	the	the	DET
ftr-408	600	12	audit	audit	NOUN
ftr-408	600	13	rates	rate	NOUN
ftr-408	600	14	of	of	ADP
ftr-408	600	15	lmsb	lmsb	PROPN
ftr-408	600	16	taxpayers	taxpayer	NOUN
ftr-408	600	17	with	with	ADP
ftr-408	600	18	the	the	DET
ftr-408	600	19	audit	audit	NOUN
ftr-408	600	20	rates	rate	NOUN
ftr-408	600	21	of	of	ADP
ftr-408	600	22	small	small	ADJ
ftr-408	600	23	businesses	business	NOUN
ftr-408	600	24	:	:	PUNCT
ftr-408	600	25	the	the	DET
ftr-408	600	26	overall	overall	ADJ
ftr-408	600	27	audit	audit	NOUN
ftr-408	600	28	rate	rate	NOUN
ftr-408	600	29	for	for	ADP
ftr-408	600	30	[	[	NOUN
ftr-408	600	31	corporations	corporation	NOUN
ftr-408	600	32	with	with	ADP
ftr-408	600	33	$	$	SYM
ftr-408	600	34	10	10	NUM
ftr-408	600	35	million	million	NUM
ftr-408	600	36	or	or	CCONJ
ftr-408	600	37	more	more	ADJ
ftr-408	600	38	]	]	PUNCT
ftr-408	600	39	.	.	PUNCT
ftr-408	600	40	.	.	PUNCT
ftr-408	601	1	.	.	PUNCT
ftr-408	602	1	rose	rise	VERB
ftr-408	602	2	almost	almost	ADV
ftr-408	602	3	40	40	NUM
ftr-408	602	4	%	%	NOUN
ftr-408	602	5	from	from	ADP
ftr-408	602	6	a	a	DET
ftr-408	602	7	record	record	NOUN
ftr-408	602	8	low	low	NOUN
ftr-408	602	9	of	of	ADP
ftr-408	602	10	7,125	7,125	NUM
ftr-408	602	11	in	in	ADP
ftr-408	602	12	2003	2003	NUM
ftr-408	602	13	to	to	ADP
ftr-408	602	14	9,500	9,500	NUM
ftr-408	602	15	in	in	ADP
ftr-408	602	16	2004	2004	NUM
ftr-408	602	17	.	.	PUNCT
ftr-408	603	1	the	the	DET
ftr-408	603	2	service	service	NOUN
ftr-408	603	3	also	also	ADV
ftr-408	603	4	increased	increase	VERB
ftr-408	603	5	its	its	PRON
ftr-408	603	6	examination	examination	NOUN
ftr-408	603	7	coverage	coverage	NOUN
ftr-408	603	8	of	of	ADP
ftr-408	603	9	the	the	DET
ftr-408	603	10	country	country	NOUN
ftr-408	603	11	’s	’s	PART
ftr-408	603	12	largest	large	ADJ
ftr-408	603	13	corporations	corporation	NOUN
ftr-408	603	14	,	,	PUNCT
ftr-408	603	15	those	those	PRON
ftr-408	603	16	with	with	ADP
ftr-408	603	17	assets	asset	NOUN
ftr-408	603	18	of	of	ADP
ftr-408	603	19	at	at	ADV
ftr-408	603	20	least	least	ADV
ftr-408	603	21	$	$	SYM
ftr-408	603	22	250	250	NUM
ftr-408	603	23	million	million	NUM
ftr-408	603	24	,	,	PUNCT
ftr-408	603	25	from	from	ADP
ftr-408	603	26	30	30	NUM
ftr-408	603	27	%	%	NOUN
ftr-408	603	28	in	in	ADP
ftr-408	603	29	2003	2003	NUM
ftr-408	603	30	to	to	ADP
ftr-408	603	31	40	40	NUM
ftr-408	603	32	%	%	NOUN
ftr-408	603	33	in	in	ADP
ftr-408	603	34	2004	2004	NUM
ftr-408	603	35	.	.	PUNCT
ftr-408	604	1	103	103	NUM
ftr-408	604	2	this	this	DET
ftr-408	604	3	increase	increase	NOUN
ftr-408	604	4	in	in	ADP
ftr-408	604	5	audit	audit	NOUN
ftr-408	604	6	rate	rate	NOUN
ftr-408	604	7	for	for	ADP
ftr-408	604	8	lmsb	lmsb	NOUN
ftr-408	604	9	taxpayers	taxpayer	NOUN
ftr-408	604	10	contrasts	contrast	VERB
ftr-408	604	11	with	with	ADP
ftr-408	604	12	the	the	DET
ftr-408	604	13	decrease	decrease	NOUN
ftr-408	604	14	in	in	ADP
ftr-408	604	15	audit	audit	NOUN
ftr-408	604	16	rate	rate	NOUN
ftr-408	604	17	for	for	ADP
ftr-408	604	18	small	small	ADJ
ftr-408	604	19	businesses	business	NOUN
ftr-408	604	20	(	(	PUNCT
ftr-408	604	21	which	which	PRON
ftr-408	604	22	do	do	AUX
ftr-408	604	23	not	not	PART
ftr-408	604	24	qualify	qualify	VERB
ftr-408	604	25	for	for	ADP
ftr-408	604	26	life	life	NOUN
ftr-408	604	27	by	by	ADP
ftr-408	604	28	virtue	virtue	NOUN
ftr-408	604	29	of	of	ADP
ftr-408	604	30	not	not	PART
ftr-408	604	31	being	be	AUX
ftr-408	604	32	covered	cover	VERB
ftr-408	604	33	by	by	ADP
ftr-408	604	34	the	the	DET
ftr-408	604	35	lmsb	lmsb	PROPN
ftr-408	604	36	)	)	PUNCT
ftr-408	604	37	which	which	PRON
ftr-408	604	38	“	"	PUNCT
ftr-408	604	39	fell	fall	VERB
ftr-408	604	40	from	from	ADP
ftr-408	604	41	0.58	0.58	NUM
ftr-408	604	42	%	%	NOUN
ftr-408	604	43	in	in	ADP
ftr-408	604	44	2003	2003	NUM
ftr-408	604	45	to	to	ADP
ftr-408	604	46	0.32	0.32	NUM
ftr-408	604	47	%	%	NOUN
ftr-408	604	48	in	in	ADP
ftr-408	604	49	2004	2004	NUM
ftr-408	604	50	–	–	PUNCT
ftr-408	604	51	a	a	DET
ftr-408	604	52	45	45	NUM
ftr-408	604	53	%	%	NOUN
ftr-408	604	54	drop	drop	NOUN
ftr-408	604	55	.	.	PUNCT
ftr-408	604	56	”	"	PUNCT
ftr-408	605	1	how	how	SCONJ
ftr-408	605	2	much	much	ADJ
ftr-408	605	3	of	of	ADP
ftr-408	605	4	this	this	DET
ftr-408	605	5	increase	increase	NOUN
ftr-408	605	6	in	in	ADP
ftr-408	605	7	lmsb	lmsb	PROPN
ftr-408	605	8	audits	audits	NOUN
ftr-408	605	9	is104	is104	PROPN
ftr-408	605	10	98	98	NUM
ftr-408	605	11	.	.	PUNCT
ftr-408	606	1	i	i	PRON
ftr-408	606	2	d.	d.	PROPN
ftr-408	606	3	99	99	NUM
ftr-408	606	4	.	.	PUNCT
ftr-408	607	1	i	i	PRON
ftr-408	607	2	d.	d.	PROPN
ftr-408	607	3	100	100	NUM
ftr-408	607	4	.	.	PUNCT
ftr-408	608	1	i	i	PRON
ftr-408	608	2	d.	d.	PROPN
ftr-408	608	3	101	101	NUM
ftr-408	608	4	.	.	PUNCT
ftr-408	609	1	kenneth	kenneth	PROPN
ftr-408	609	2	a.	a.	PROPN
ftr-408	609	3	gary	gary	PROPN
ftr-408	609	4	,	,	PUNCT
ftr-408	609	5	enforcement	enforcement	NOUN
ftr-408	609	6	remains	remain	VERB
ftr-408	609	7	priority	priority	NOUN
ftr-408	609	8	for	for	ADP
ftr-408	609	9	lmsb	lmsb	PROPN
ftr-408	609	10	,	,	PUNCT
ftr-408	609	11	nolan	nolan	PROPN
ftr-408	609	12	says	say	VERB
ftr-408	609	13	,	,	PUNCT
ftr-408	609	14	105	105	NUM
ftr-408	609	15	tax	tax	NOUN
ftr-408	609	16	notes	note	NOUN
ftr-408	609	17	504	504	NUM
ftr-408	609	18	,	,	PUNCT
ftr-408	609	19	504	504	NUM
ftr-408	609	20	-	-	SYM
ftr-408	609	21	5	5	NUM
ftr-408	609	22	(	(	PUNCT
ftr-408	609	23	oct	oct	PROPN
ftr-408	609	24	.	.	PROPN
ftr-408	609	25	25	25	NUM
ftr-408	609	26	,	,	PUNCT
ftr-408	609	27	2004	2004	NUM
ftr-408	609	28	)	)	PUNCT
ftr-408	609	29	.	.	PUNCT
ftr-408	610	1	102	102	NUM
ftr-408	610	2	.	.	PUNCT
ftr-408	611	1	i	i	PRON
ftr-408	611	2	d.	d.	PROPN
ftr-408	611	3	103	103	NUM
ftr-408	611	4	.	.	PUNCT
ftr-408	612	1	allen	allen	PROPN
ftr-408	612	2	kenney	kenney	PROPN
ftr-408	612	3	,	,	PUNCT
ftr-408	612	4	everson	everson	PROPN
ftr-408	612	5	evaluates	evaluate	VERB
ftr-408	612	6	state	state	NOUN
ftr-408	612	7	of	of	ADP
ftr-408	612	8	irs	irs	PROPN
ftr-408	612	9	,	,	PUNCT
ftr-408	612	10	pledges	pledge	VERB
ftr-408	612	11	strong	strong	ADJ
ftr-408	612	12	agenda	agenda	NOUN
ftr-408	612	13	for	for	ADP
ftr-408	612	14	2005	2005	NUM
ftr-408	612	15	,	,	PUNCT
ftr-408	612	16	106	106	NUM
ftr-408	612	17	tax	tax	NOUN
ftr-408	612	18	notes	note	NOUN
ftr-408	612	19	40	40	NUM
ftr-408	612	20	,	,	PUNCT
ftr-408	612	21	40	40	NUM
ftr-408	612	22	-	-	SYM
ftr-408	612	23	1	1	NUM
ftr-408	612	24	(	(	PUNCT
ftr-408	612	25	jan	jan	PROPN
ftr-408	612	26	.	.	PROPN
ftr-408	612	27	3	3	NUM
ftr-408	612	28	,	,	PUNCT
ftr-408	612	29	2005	2005	NUM
ftr-408	612	30	)	)	PUNCT
ftr-408	612	31	.	.	PUNCT
ftr-408	613	1	104	104	NUM
ftr-408	613	2	.	.	PUNCT
ftr-408	614	1	i	i	PRON
ftr-408	614	2	d.	d.	PROPN
ftr-408	614	3	at	at	ADP
ftr-408	614	4	41	41	NUM
ftr-408	614	5	.	.	PUNCT
ftr-408	615	1	2006	2006	NUM
ftr-408	615	2	]	]	PUNCT
ftr-408	615	3	agency	agency	NOUN
ftr-408	615	4	activism	activism	NOUN
ftr-408	615	5	as	as	ADP
ftr-408	615	6	a	a	DET
ftr-408	615	7	new	new	ADJ
ftr-408	615	8	way	way	NOUN
ftr-408	615	9	of	of	ADP
ftr-408	615	10	life	life	NOUN
ftr-408	615	11	485	485	NUM
ftr-408	615	12	directly	directly	ADV
ftr-408	615	13	attributable	attributable	ADJ
ftr-408	615	14	to	to	ADP
ftr-408	615	15	life	life	NOUN
ftr-408	615	16	,	,	PUNCT
ftr-408	615	17	however	however	ADV
ftr-408	615	18	,	,	PUNCT
ftr-408	615	19	is	be	AUX
ftr-408	615	20	unclear	unclear	ADJ
ftr-408	615	21	as	as	SCONJ
ftr-408	615	22	trac	trac	PROPN
ftr-408	615	23	has	have	AUX
ftr-408	615	24	credited	credit	VERB
ftr-408	615	25	the	the	DET
ftr-408	615	26	numbers	number	NOUN
ftr-408	615	27	to	to	ADP
ftr-408	615	28	an	an	DET
ftr-408	615	29	increase	increase	NOUN
ftr-408	615	30	in	in	ADP
ftr-408	615	31	correspondence	correspondence	NOUN
ftr-408	615	32	audits	audits	NOUN
ftr-408	615	33	over	over	ADP
ftr-408	615	34	“	"	PUNCT
ftr-408	615	35	face	face	NOUN
ftr-408	615	36	-	-	PUNCT
ftr-408	615	37	to	to	ADP
ftr-408	615	38	-	-	PUNCT
ftr-408	615	39	face	face	NOUN
ftr-408	615	40	”	"	PUNCT
ftr-408	615	41	audits.105	audits.105	PROPN
ftr-408	615	42	unsurprisingly	unsurprisingly	ADV
ftr-408	615	43	,	,	PUNCT
ftr-408	615	44	life	life	NOUN
ftr-408	615	45	has	have	AUX
ftr-408	615	46	received	receive	VERB
ftr-408	615	47	high	high	ADJ
ftr-408	615	48	praise	praise	NOUN
ftr-408	615	49	from	from	ADP
ftr-408	615	50	the	the	DET
ftr-408	615	51	taxpayers	taxpayer	NOUN
ftr-408	615	52	that	that	PRON
ftr-408	615	53	are	be	AUX
ftr-408	615	54	eligible	eligible	ADJ
ftr-408	615	55	for	for	ADP
ftr-408	615	56	the	the	DET
ftr-408	615	57	program	program	NOUN
ftr-408	615	58	.	.	PUNCT
ftr-408	616	1	an	an	DET
ftr-408	616	2	irs	irs	PROPN
ftr-408	616	3	survey	survey	NOUN
ftr-408	616	4	of	of	ADP
ftr-408	616	5	lmsb	lmsb	PROPN
ftr-408	616	6	audited	audit	VERB
ftr-408	616	7	taxpayers	taxpayer	NOUN
ftr-408	616	8	whose	whose	DET
ftr-408	616	9	cases	case	NOUN
ftr-408	616	10	the	the	DET
ftr-408	616	11	lmsb	lmsb	NOUN
ftr-408	616	12	closed	close	VERB
ftr-408	616	13	between	between	ADP
ftr-408	616	14	october	october	PROPN
ftr-408	616	15	2002	2002	NUM
ftr-408	616	16	and	and	CCONJ
ftr-408	616	17	september	september	PROPN
ftr-408	616	18	2003	2003	NUM
ftr-408	616	19	revealed	reveal	VERB
ftr-408	616	20	that	that	SCONJ
ftr-408	616	21	taxpayers	taxpayer	NOUN
ftr-408	616	22	were	be	AUX
ftr-408	616	23	very	very	ADV
ftr-408	616	24	satisfied	satisfied	ADJ
ftr-408	616	25	with	with	ADP
ftr-408	616	26	life	life	NOUN
ftr-408	616	27	.	.	PUNCT
ftr-408	617	1	in	in	ADP
ftr-408	617	2	addition	addition	NOUN
ftr-408	617	3	,	,	PUNCT
ftr-408	617	4	deputy	deputy	NOUN
ftr-408	617	5	lmsb106	lmsb106	PROPN
ftr-408	617	6	commissioner	commissioner	NOUN
ftr-408	617	7	bruce	bruce	PROPN
ftr-408	617	8	ungar	ungar	PROPN
ftr-408	617	9	has	have	AUX
ftr-408	617	10	pointed	point	VERB
ftr-408	617	11	out	out	ADP
ftr-408	617	12	that	that	PRON
ftr-408	617	13	life	life	NOUN
ftr-408	617	14	’s	’s	PART
ftr-408	617	15	popularity	popularity	NOUN
ftr-408	617	16	has	have	AUX
ftr-408	617	17	increased	increase	VERB
ftr-408	617	18	from	from	ADP
ftr-408	617	19	2002	2002	NUM
ftr-408	617	20	to	to	ADP
ftr-408	617	21	2004	2004	NUM
ftr-408	617	22	.	.	PUNCT
ftr-408	618	1	107	107	NUM
ftr-408	618	2	tax	tax	NOUN
ftr-408	618	3	executives	executive	NOUN
ftr-408	618	4	institute	institute	VERB
ftr-408	618	5	(	(	PUNCT
ftr-408	618	6	“	"	PUNCT
ftr-408	618	7	tei	tei	NOUN
ftr-408	618	8	”	"	PUNCT
ftr-408	618	9	)	)	PUNCT
ftr-408	618	10	,	,	PUNCT
ftr-408	618	11	whose	whose	DET
ftr-408	618	12	members	member	NOUN
ftr-408	618	13	are	be	AUX
ftr-408	618	14	almost	almost	ADV
ftr-408	618	15	entirely	entirely	ADV
ftr-408	618	16	assigned	assign	VERB
ftr-408	618	17	to	to	ADP
ftr-408	618	18	the	the	DET
ftr-408	618	19	lmsb	lmsb	NOUN
ftr-408	618	20	,	,	PUNCT
ftr-408	618	21	has	have	AUX
ftr-408	618	22	been	be	AUX
ftr-408	618	23	a	a	DET
ftr-408	618	24	strong	strong	ADJ
ftr-408	618	25	advocate	advocate	NOUN
ftr-408	618	26	of	of	ADP
ftr-408	618	27	life:108	life:108	NUM
ftr-408	618	28	105	105	NUM
ftr-408	618	29	.	.	PUNCT
ftr-408	619	1	i	i	PRON
ftr-408	619	2	d.	d.	PROPN
ftr-408	619	3	:	:	PUNCT
ftr-408	619	4	one	one	NUM
ftr-408	619	5	study	study	NOUN
ftr-408	619	6	,	,	PUNCT
ftr-408	619	7	published	publish	VERB
ftr-408	619	8	following	follow	VERB
ftr-408	619	9	the	the	DET
ftr-408	619	10	irs	irs	PROPN
ftr-408	619	11	’s	’s	PART
ftr-408	619	12	release	release	NOUN
ftr-408	619	13	of	of	ADP
ftr-408	619	14	the	the	DET
ftr-408	619	15	2003	2003	NUM
ftr-408	619	16	enforcement	enforcement	NOUN
ftr-408	619	17	data	datum	NOUN
ftr-408	619	18	,	,	PUNCT
ftr-408	619	19	noted	note	VERB
ftr-408	619	20	that	that	SCONJ
ftr-408	619	21	most	most	ADJ
ftr-408	619	22	of	of	ADP
ftr-408	619	23	the	the	DET
ftr-408	619	24	ballyhooed	ballyhooed	ADJ
ftr-408	619	25	boosts	boost	NOUN
ftr-408	619	26	in	in	ADP
ftr-408	619	27	audit	audit	NOUN
ftr-408	619	28	coverage	coverage	NOUN
ftr-408	619	29	were	be	AUX
ftr-408	619	30	attributable	attributable	ADJ
ftr-408	619	31	to	to	ADP
ftr-408	619	32	the	the	DET
ftr-408	619	33	agency	agency	NOUN
ftr-408	619	34	’s	’s	PART
ftr-408	619	35	growing	grow	VERB
ftr-408	619	36	use	use	NOUN
ftr-408	619	37	of	of	ADP
ftr-408	619	38	correspondence	correspondence	NOUN
ftr-408	619	39	audits	audits	NOUN
ftr-408	619	40	.	.	PUNCT
ftr-408	619	41	.	.	PUNCT
ftr-408	619	42	.	.	PUNCT
ftr-408	619	43	.	.	PUNCT
ftr-408	620	1	trac	trac	PROPN
ftr-408	620	2	called	call	VERB
ftr-408	620	3	correspondence	correspondence	NOUN
ftr-408	620	4	audits	audits	NOUN
ftr-408	620	5	,	,	PUNCT
ftr-408	620	6	which	which	PRON
ftr-408	620	7	are	be	AUX
ftr-408	620	8	conducted	conduct	VERB
ftr-408	620	9	through	through	ADP
ftr-408	620	10	the	the	DET
ftr-408	620	11	mail	mail	NOUN
ftr-408	620	12	,	,	PUNCT
ftr-408	620	13	“	"	PUNCT
ftr-408	620	14	comparatively	comparatively	ADV
ftr-408	620	15	superficial	superficial	ADJ
ftr-408	620	16	”	"	PUNCT
ftr-408	620	17	to	to	ADP
ftr-408	620	18	audits	audits	NOUN
ftr-408	620	19	conducted	conduct	VERB
ftr-408	620	20	in	in	ADP
ftr-408	620	21	person	person	NOUN
ftr-408	620	22	.	.	PUNCT
ftr-408	621	1	i	i	PRON
ftr-408	621	2	d.	d.	PROPN
ftr-408	621	3	indeed	indeed	ADV
ftr-408	621	4	,	,	PUNCT
ftr-408	621	5	a	a	DET
ftr-408	621	6	recent	recent	ADJ
ftr-408	621	7	audit	audit	NOUN
ftr-408	621	8	conducted	conduct	VERB
ftr-408	621	9	by	by	ADP
ftr-408	621	10	the	the	DET
ftr-408	621	11	inspector	inspector	NOUN
ftr-408	621	12	general	general	NOUN
ftr-408	621	13	for	for	ADP
ftr-408	621	14	tax	tax	NOUN
ftr-408	621	15	administration	administration	NOUN
ftr-408	621	16	’s	’s	PART
ftr-408	621	17	office	office	NOUN
ftr-408	621	18	stated	state	VERB
ftr-408	621	19	that	that	SCONJ
ftr-408	621	20	“	"	PUNCT
ftr-408	621	21	[	[	X
ftr-408	621	22	a]s	a]s	NOUN
ftr-408	621	23	of	of	ADP
ftr-408	621	24	september	september	PROPN
ftr-408	621	25	2004	2004	NUM
ftr-408	621	26	,	,	PUNCT
ftr-408	621	27	approximately	approximately	ADV
ftr-408	621	28	4.2	4.2	NUM
ftr-408	621	29	%	%	NOUN
ftr-408	621	30	of	of	ADP
ftr-408	621	31	the	the	DET
ftr-408	621	32	examinations	examination	NOUN
ftr-408	621	33	initiated	initiate	VERB
ftr-408	621	34	for	for	ADP
ftr-408	621	35	large	large	ADJ
ftr-408	621	36	businesses	business	NOUN
ftr-408	621	37	involved	involve	VERB
ftr-408	621	38	the	the	DET
ftr-408	621	39	life	life	NOUN
ftr-408	621	40	process	process	NOUN
ftr-408	621	41	.	.	PUNCT
ftr-408	621	42	”	"	PUNCT
ftr-408	622	1	memorandum	memorandum	NOUN
ftr-408	622	2	from	from	ADP
ftr-408	622	3	pamela	pamela	PROPN
ftr-408	622	4	j.	j.	PROPN
ftr-408	622	5	gardiner	gardiner	PROPN
ftr-408	622	6	,	,	PUNCT
ftr-408	622	7	deputy	deputy	NOUN
ftr-408	622	8	inspector	inspector	NOUN
ftr-408	622	9	general	general	NOUN
ftr-408	622	10	for	for	ADP
ftr-408	622	11	audit	audit	NOUN
ftr-408	622	12	,	,	PUNCT
ftr-408	622	13	for	for	ADP
ftr-408	622	14	commissioner	commissioner	NOUN
ftr-408	622	15	,	,	PUNCT
ftr-408	622	16	large	large	ADJ
ftr-408	622	17	and	and	CCONJ
ftr-408	622	18	mid	mid	ADJ
ftr-408	622	19	-	-	NOUN
ftr-408	622	20	size	size	NOUN
ftr-408	622	21	business	business	NOUN
ftr-408	622	22	division	division	NOUN
ftr-408	622	23	(	(	PUNCT
ftr-408	622	24	feb	feb	PROPN
ftr-408	622	25	.	.	PROPN
ftr-408	622	26	18	18	NUM
ftr-408	622	27	,	,	PUNCT
ftr-408	622	28	2005	2005	NUM
ftr-408	622	29	)	)	PUNCT
ftr-408	622	30	,	,	PUNCT
ftr-408	622	31	in	in	ADP
ftr-408	622	32	the	the	DET
ftr-408	622	33	limited	limited	ADJ
ftr-408	622	34	issue	issue	NOUN
ftr-408	622	35	focused	focus	VERB
ftr-408	622	36	examination	examination	NOUN
ftr-408	622	37	process	process	NOUN
ftr-408	622	38	has	have	VERB
ftr-408	622	39	merit	merit	NOUN
ftr-408	622	40	,	,	PUNCT
ftr-408	622	41	but	but	CCONJ
ftr-408	622	42	its	its	PRON
ftr-408	622	43	use	use	NOUN
ftr-408	622	44	an	an	DET
ftr-408	622	45	productivity	productivity	NOUN
ftr-408	622	46	are	be	AUX
ftr-408	622	47	concerns	concern	NOUN
ftr-408	622	48	,	,	PUNCT
ftr-408	622	49	ref	ref	NOUN
ftr-408	622	50	.	.	PUNCT
ftr-408	623	1	no	no	INTJ
ftr-408	623	2	.	.	PUNCT
ftr-408	624	1	:	:	PUNCT
ftr-408	624	2	2005	2005	NUM
ftr-408	624	3	-	-	SYM
ftr-408	624	4	30	30	NUM
ftr-408	624	5	-	-	PUNCT
ftr-408	624	6	029	029	NUM
ftr-408	624	7	(	(	PUNCT
ftr-408	624	8	feb	feb	PROPN
ftr-408	624	9	.	.	PROPN
ftr-408	624	10	2	2	NUM
ftr-408	624	11	0	0	NUM
ftr-408	624	12	0	0	NUM
ftr-408	624	13	5	5	NUM
ftr-408	624	14	)	)	PUNCT
ftr-408	624	15	,	,	PUNCT
ftr-408	624	16	a	a	DET
ftr-408	624	17	t	t	NOUN
ftr-408	624	18	h	h	NOUN
ftr-408	624	19	t	t	PROPN
ftr-408	624	20	t	t	PROPN
ftr-408	625	1	p	p	X
ftr-408	625	2	:	:	PUNCT
ftr-408	625	3	/	/	SYM
ftr-408	625	4	/	/	SYM
ftr-408	625	5	w	w	PROPN
ftr-408	625	6	w	w	PROPN
ftr-408	625	7	w	w	PROPN
ftr-408	625	8	.	.	PUNCT
ftr-408	626	1	u	u	PROPN
ftr-408	626	2	s	s	PROPN
ftr-408	626	3	t	t	NOUN
ftr-408	626	4	r	r	NOUN
ftr-408	626	5	e	e	PROPN
ftr-408	626	6	a	a	DET
ftr-408	626	7	s	s	NOUN
ftr-408	626	8	.	.	PUNCT
ftr-408	627	1	g	g	NOUN
ftr-408	627	2	o	o	PROPN
ftr-408	627	3	v	v	NOUN
ftr-408	627	4	/	/	SYM
ftr-408	627	5	t	t	NOUN
ftr-408	628	1	i	i	PRON
ftr-408	628	2	g	g	PROPN
ftr-408	628	3	t	t	PROPN
ftr-408	628	4	a	a	PROPN
ftr-408	628	5	/	/	SYM
ftr-408	628	6	a	a	DET
ftr-408	628	7	u	u	NOUN
ftr-408	629	1	d	d	NOUN
ftr-408	629	2	i	i	NOUN
ftr-408	629	3	t	t	NOUN
ftr-408	629	4	r	r	NOUN
ftr-408	629	5	e	e	NOUN
ftr-408	629	6	p	p	NOUN
ftr-408	629	7	o	o	NOUN
ftr-408	629	8	r	r	NOUN
ftr-408	629	9	t	t	NOUN
ftr-408	629	10	s	s	PROPN
ftr-408	629	11	/	/	SYM
ftr-408	629	12	2	2	NUM
ftr-408	629	13	0	0	NUM
ftr-408	629	14	0	0	NUM
ftr-408	629	15	5	5	NUM
ftr-408	629	16	r	r	NOUN
ftr-408	629	17	e	e	NOUN
ftr-408	629	18	p	p	NOUN
ftr-408	629	19	o	o	NOUN
ftr-408	629	20	r	r	NOUN
ftr-408	629	21	t	t	NOUN
ftr-408	629	22	s	s	PART
ftr-408	629	23	/	/	SYM
ftr-408	629	24	200530029fr.pdf	200530029fr.pdf	NOUN
ftr-408	629	25	(	(	PUNCT
ftr-408	629	26	hereinafter	hereinafter	NOUN
ftr-408	629	27	life	life	NOUN
ftr-408	629	28	audit	audit	NOUN
ftr-408	629	29	memo	memo	NOUN
ftr-408	629	30	)	)	PUNCT
ftr-408	629	31	.	.	PUNCT
ftr-408	630	1	of	of	ADP
ftr-408	630	2	course	course	ADV
ftr-408	630	3	,	,	PUNCT
ftr-408	630	4	even	even	ADV
ftr-408	630	5	if	if	SCONJ
ftr-408	630	6	correspondence	correspondence	NOUN
ftr-408	630	7	audits	audits	NOUN
ftr-408	630	8	played	play	VERB
ftr-408	630	9	a	a	DET
ftr-408	630	10	significant	significant	ADJ
ftr-408	630	11	role	role	NOUN
ftr-408	630	12	,	,	PUNCT
ftr-408	630	13	they	they	PRON
ftr-408	630	14	represent	represent	VERB
ftr-408	630	15	a	a	DET
ftr-408	630	16	similar	similar	ADJ
ftr-408	630	17	audit	audit	NOUN
ftr-408	630	18	policy	policy	NOUN
ftr-408	630	19	to	to	ADP
ftr-408	630	20	life	life	NOUN
ftr-408	630	21	–	–	PUNCT
ftr-408	630	22	namely	namely	ADV
ftr-408	630	23	to	to	PART
ftr-408	630	24	sacrifice	sacrifice	VERB
ftr-408	630	25	thoroughness	thoroughness	NOUN
ftr-408	630	26	in	in	ADP
ftr-408	630	27	the	the	DET
ftr-408	630	28	name	name	NOUN
ftr-408	630	29	of	of	ADP
ftr-408	630	30	efficiency	efficiency	NOUN
ftr-408	630	31	.	.	PUNCT
ftr-408	631	1	106	106	NUM
ftr-408	631	2	.	.	PUNCT
ftr-408	632	1	alison	alison	PROPN
ftr-408	632	2	bennett	bennett	PROPN
ftr-408	632	3	,	,	PUNCT
ftr-408	632	4	taxpayer	taxpayer	NOUN
ftr-408	632	5	satisfaction	satisfaction	NOUN
ftr-408	632	6	with	with	ADP
ftr-408	632	7	larger	large	ADJ
ftr-408	632	8	audits	audits	NOUN
ftr-408	632	9	relatively	relatively	ADV
ftr-408	632	10	high	high	ADJ
ftr-408	632	11	,	,	PUNCT
ftr-408	632	12	but	but	CCONJ
ftr-408	632	13	tied	tie	VERB
ftr-408	632	14	to	to	ADP
ftr-408	632	15	time	time	NOUN
ftr-408	632	16	,	,	PUNCT
ftr-408	632	17	irs	irs	PROPN
ftr-408	632	18	finds	find	VERB
ftr-408	632	19	,	,	PUNCT
ftr-408	632	20	154	154	NUM
ftr-408	632	21	bna	bna	PROPN
ftr-408	632	22	daily	daily	ADJ
ftr-408	632	23	tax	tax	NOUN
ftr-408	632	24	report	report	NOUN
ftr-408	632	25	g-2	g-2	NOUN
ftr-408	632	26	,	,	PUNCT
ftr-408	632	27	g-2	g-2	X
ftr-408	632	28	(	(	PUNCT
ftr-408	632	29	aug	aug	PROPN
ftr-408	632	30	.	.	PROPN
ftr-408	632	31	11	11	NUM
ftr-408	632	32	,	,	PUNCT
ftr-408	632	33	2004	2004	NUM
ftr-408	632	34	)	)	PUNCT
ftr-408	632	35	.	.	PUNCT
ftr-408	633	1	107	107	NUM
ftr-408	633	2	.	.	PUNCT
ftr-408	634	1	kurt	kurt	PROPN
ftr-408	634	2	ritterpusch	ritterpusch	PROPN
ftr-408	634	3	,	,	PUNCT
ftr-408	634	4	ungar	ungar	NOUN
ftr-408	634	5	details	detail	NOUN
ftr-408	634	6	programs	program	NOUN
ftr-408	634	7	to	to	PART
ftr-408	634	8	accelerate	accelerate	VERB
ftr-408	634	9	lmsb	lmsb	PROPN
ftr-408	634	10	audits	audits	NOUN
ftr-408	634	11	,	,	PUNCT
ftr-408	634	12	adaptation	adaptation	NOUN
ftr-408	634	13	to	to	ADP
ftr-408	634	14	new	new	ADJ
ftr-408	634	15	tax	tax	NOUN
ftr-408	634	16	law	law	NOUN
ftr-408	634	17	,	,	PUNCT
ftr-408	634	18	213	213	NUM
ftr-408	634	19	bna	bna	PROPN
ftr-408	634	20	daily	daily	ADJ
ftr-408	634	21	tax	tax	NOUN
ftr-408	634	22	report	report	NOUN
ftr-408	634	23	g-9	g-9	PROPN
ftr-408	634	24	,	,	PUNCT
ftr-408	634	25	g-9	g-9	PROPN
ftr-408	634	26	(	(	PUNCT
ftr-408	634	27	nov	nov	PROPN
ftr-408	634	28	.	.	PROPN
ftr-408	634	29	4	4	NUM
ftr-408	634	30	,	,	PUNCT
ftr-408	634	31	2004	2004	NUM
ftr-408	634	32	)	)	PUNCT
ftr-408	634	33	.	.	PUNCT
ftr-408	635	1	108	108	NUM
ftr-408	635	2	.	.	PUNCT
ftr-408	636	1	statement	statement	NOUN
ftr-408	636	2	of	of	ADP
ftr-408	636	3	timothy	timothy	PROPN
ftr-408	636	4	j.	j.	PROPN
ftr-408	636	5	mccormally	mccormally	PROPN
ftr-408	636	6	,	,	PUNCT
ftr-408	636	7	executive	executive	ADJ
ftr-408	636	8	director	director	NOUN
ftr-408	636	9	,	,	PUNCT
ftr-408	636	10	tax	tax	NOUN
ftr-408	636	11	executives	executives	PROPN
ftr-408	636	12	institute	institute	PROPN
ftr-408	636	13	,	,	PUNCT
ftr-408	636	14	inc	inc	PROPN
ftr-408	636	15	.	.	PROPN
ftr-408	636	16	,	,	PUNCT
ftr-408	636	17	testimony	testimony	NOUN
ftr-408	636	18	before	before	ADP
ftr-408	636	19	the	the	DET
ftr-408	636	20	subcommittee	subcommittee	NOUN
ftr-408	636	21	on	on	ADP
ftr-408	636	22	oversight	oversight	NOUN
ftr-408	636	23	of	of	ADP
ftr-408	636	24	the	the	DET
ftr-408	636	25	house	house	NOUN
ftr-408	637	1	c	c	PROPN
ftr-408	638	1	o	o	NOUN
ftr-408	638	2	m	m	VERB
ftr-408	638	3	m	m	VERB
ftr-408	639	1	i	i	PRON
ftr-408	639	2	t	t	NOUN
ftr-408	639	3	t	t	X
ftr-408	639	4	e	e	X
ftr-408	639	5	e	e	NOUN
ftr-408	639	6	o	o	X
ftr-408	639	7	n	n	INTJ
ftr-408	639	8	w	w	PROPN
ftr-408	639	9	a	a	DET
ftr-408	639	10	y	y	PROPN
ftr-408	639	11	s	s	PROPN
ftr-408	639	12	a	a	DET
ftr-408	639	13	n	n	NOUN
ftr-408	640	1	d	d	NOUN
ftr-408	640	2	m	m	PROPN
ftr-408	640	3	e	e	NOUN
ftr-408	640	4	a	a	DET
ftr-408	640	5	n	n	NUM
ftr-408	640	6	s	s	NOUN
ftr-408	640	7	,	,	PUNCT
ftr-408	640	8	(	(	PUNCT
ftr-408	640	9	m	m	VERB
ftr-408	640	10	a	a	DET
ftr-408	640	11	r	r	NOUN
ftr-408	640	12	.	.	PUNCT
ftr-408	641	1	3	3	NUM
ftr-408	641	2	0	0	NUM
ftr-408	641	3	,	,	PUNCT
ftr-408	641	4	2	2	NUM
ftr-408	641	5	0	0	NUM
ftr-408	641	6	0	0	NUM
ftr-408	641	7	4	4	NUM
ftr-408	641	8	)	)	PUNCT
ftr-408	641	9	,	,	PUNCT
ftr-408	641	10	a	a	DET
ftr-408	641	11	t	t	NOUN
ftr-408	641	12	http://waysandmeans.house.gov/hearings.asp?formmode=view&id=1318	http://waysandmeans.house.gov/hearings.asp?formmode=view&id=1318	NOUN
ftr-408	641	13	.	.	PUNCT
ftr-408	642	1	486	486	NUM
ftr-408	642	2	florida	florida	PROPN
ftr-408	642	3	tax	tax	NOUN
ftr-408	642	4	review	review	NOUN
ftr-408	642	5	vol.7:7	vol.7:7	ADP
ftr-408	642	6	an	an	DET
ftr-408	642	7	informal	informal	ADJ
ftr-408	642	8	survey	survey	NOUN
ftr-408	642	9	of	of	ADP
ftr-408	642	10	tei	tei	NOUN
ftr-408	642	11	members	member	NOUN
ftr-408	642	12	recently	recently	ADV
ftr-408	642	13	confirmed	confirm	VERB
ftr-408	642	14	that	that	SCONJ
ftr-408	642	15	lmsb	lmsb	PROPN
ftr-408	642	16	’s	’s	PART
ftr-408	642	17	life	life	NOUN
ftr-408	642	18	initiative	initiative	NOUN
ftr-408	642	19	–	–	PUNCT
ftr-408	642	20	which	which	PRON
ftr-408	642	21	focuses	focus	VERB
ftr-408	642	22	on	on	ADP
ftr-408	642	23	materiality	materiality	NOUN
ftr-408	642	24	of	of	ADP
ftr-408	642	25	issues	issue	NOUN
ftr-408	642	26	and	and	CCONJ
ftr-408	642	27	risk	risk	VERB
ftr-408	642	28	analysis	analysis	NOUN
ftr-408	642	29	of	of	ADP
ftr-408	642	30	issues	issue	NOUN
ftr-408	642	31	to	to	PART
ftr-408	642	32	be	be	AUX
ftr-408	642	33	audited	audit	VERB
ftr-408	642	34	–	–	PUNCT
ftr-408	642	35	is	be	AUX
ftr-408	642	36	streamlining	streamline	VERB
ftr-408	642	37	the	the	DET
ftr-408	642	38	examination	examination	NOUN
ftr-408	642	39	process	process	NOUN
ftr-408	642	40	.	.	PUNCT
ftr-408	643	1	we	we	PRON
ftr-408	643	2	understand	understand	VERB
ftr-408	643	3	that	that	SCONJ
ftr-408	643	4	lmsb	lmsb	PROPN
ftr-408	643	5	’s	’s	PART
ftr-408	643	6	interim	interim	ADJ
ftr-408	643	7	review	review	NOUN
ftr-408	643	8	of	of	ADP
ftr-408	643	9	life	life	NOUN
ftr-408	643	10	validates	validate	VERB
ftr-408	643	11	this	this	DET
ftr-408	643	12	conclusion	conclusion	NOUN
ftr-408	643	13	,	,	PUNCT
ftr-408	643	14	and	and	CCONJ
ftr-408	643	15	accordingly	accordingly	ADV
ftr-408	643	16	strongly	strongly	ADV
ftr-408	643	17	recommend	recommend	VERB
ftr-408	643	18	that	that	SCONJ
ftr-408	643	19	future	future	ADJ
ftr-408	643	20	initiatives	initiative	NOUN
ftr-408	643	21	be	be	AUX
ftr-408	643	22	designed	design	VERB
ftr-408	643	23	to	to	PART
ftr-408	643	24	complement	complement	VERB
ftr-408	643	25	and	and	CCONJ
ftr-408	643	26	supplement	supplement	VERB
ftr-408	643	27	these	these	DET
ftr-408	643	28	programs	program	NOUN
ftr-408	643	29	,	,	PUNCT
ftr-408	643	30	not	not	PART
ftr-408	643	31	replace	replace	VERB
ftr-408	643	32	or	or	CCONJ
ftr-408	643	33	supplant	supplant	VERB
ftr-408	643	34	them	they	PRON
ftr-408	643	35	.	.	PUNCT
ftr-408	644	1	109	109	NUM
ftr-408	644	2	the	the	DET
ftr-408	644	3	fact	fact	NOUN
ftr-408	644	4	that	that	SCONJ
ftr-408	644	5	both	both	CCONJ
ftr-408	644	6	the	the	DET
ftr-408	644	7	irs	irs	PROPN
ftr-408	644	8	and	and	CCONJ
ftr-408	644	9	the	the	DET
ftr-408	644	10	taxpayers	taxpayer	NOUN
ftr-408	644	11	have	have	AUX
ftr-408	644	12	such	such	DET
ftr-408	644	13	a	a	DET
ftr-408	644	14	positive	positive	ADJ
ftr-408	644	15	opinion	opinion	NOUN
ftr-408	644	16	of	of	ADP
ftr-408	644	17	life	life	NOUN
ftr-408	644	18	could	could	AUX
ftr-408	644	19	be	be	AUX
ftr-408	644	20	viewed	view	VERB
ftr-408	644	21	optimistically	optimistically	ADV
ftr-408	644	22	as	as	ADP
ftr-408	644	23	rare	rare	ADJ
ftr-408	644	24	agreement	agreement	NOUN
ftr-408	644	25	by	by	ADP
ftr-408	644	26	the	the	DET
ftr-408	644	27	government	government	NOUN
ftr-408	644	28	and	and	CCONJ
ftr-408	644	29	the	the	DET
ftr-408	644	30	taxpayers	taxpayer	NOUN
ftr-408	644	31	that	that	PRON
ftr-408	644	32	a	a	DET
ftr-408	644	33	government	government	NOUN
ftr-408	644	34	program	program	NOUN
ftr-408	644	35	can	can	AUX
ftr-408	644	36	fairly	fairly	ADV
ftr-408	644	37	tax	tax	VERB
ftr-408	644	38	citizens	citizen	NOUN
ftr-408	644	39	while	while	SCONJ
ftr-408	644	40	improving	improve	VERB
ftr-408	644	41	government	government	NOUN
ftr-408	644	42	efficiency	efficiency	NOUN
ftr-408	644	43	.	.	PUNCT
ftr-408	645	1	pessimistically	pessimistically	ADV
ftr-408	645	2	,	,	PUNCT
ftr-408	645	3	and	and	CCONJ
ftr-408	645	4	more	more	ADV
ftr-408	645	5	realistically	realistically	ADV
ftr-408	645	6	,	,	PUNCT
ftr-408	645	7	such	such	ADJ
ftr-408	645	8	agreement	agreement	NOUN
ftr-408	645	9	could	could	AUX
ftr-408	645	10	signal	signal	VERB
ftr-408	645	11	that	that	SCONJ
ftr-408	645	12	one	one	NUM
ftr-408	645	13	of	of	ADP
ftr-408	645	14	the	the	DET
ftr-408	645	15	sides	side	NOUN
ftr-408	645	16	is	be	AUX
ftr-408	645	17	not	not	PART
ftr-408	645	18	correctly	correctly	ADV
ftr-408	645	19	perceiving	perceive	VERB
ftr-408	645	20	the	the	DET
ftr-408	645	21	program	program	NOUN
ftr-408	645	22	’s	’s	PART
ftr-408	645	23	consequences	consequence	NOUN
ftr-408	645	24	.	.	PUNCT
ftr-408	646	1	one	one	PRON
ftr-408	646	2	must	must	AUX
ftr-408	646	3	ask	ask	VERB
ftr-408	646	4	the	the	DET
ftr-408	646	5	question	question	NOUN
ftr-408	646	6	:	:	PUNCT
ftr-408	646	7	if	if	SCONJ
ftr-408	646	8	faster	fast	ADJ
ftr-408	646	9	audit	audit	NOUN
ftr-408	646	10	times	time	NOUN
ftr-408	646	11	really	really	ADV
ftr-408	646	12	result	result	VERB
ftr-408	646	13	in	in	ADP
ftr-408	646	14	fair	fair	ADJ
ftr-408	646	15	collection	collection	NOUN
ftr-408	646	16	of	of	ADP
ftr-408	646	17	revenue	revenue	NOUN
ftr-408	646	18	as	as	ADV
ftr-408	646	19	well	well	ADV
ftr-408	646	20	as	as	ADP
ftr-408	646	21	an	an	DET
ftr-408	646	22	increased	increase	VERB
ftr-408	646	23	frequency	frequency	NOUN
ftr-408	646	24	of	of	ADP
ftr-408	646	25	audits	audits	NOUN
ftr-408	646	26	,	,	PUNCT
ftr-408	646	27	why	why	SCONJ
ftr-408	646	28	would	would	AUX
ftr-408	646	29	such	such	DET
ftr-408	646	30	a	a	DET
ftr-408	646	31	program	program	NOUN
ftr-408	646	32	excite	excite	ADJ
ftr-408	646	33	taxpayers	taxpayer	NOUN
ftr-408	646	34	?	?	PUNCT
ftr-408	647	1	the	the	DET
ftr-408	647	2	answer	answer	NOUN
ftr-408	647	3	to	to	ADP
ftr-408	647	4	this	this	DET
ftr-408	647	5	question	question	NOUN
ftr-408	647	6	must	must	AUX
ftr-408	647	7	be	be	AUX
ftr-408	647	8	found	find	VERB
ftr-408	647	9	in	in	ADP
ftr-408	647	10	some	some	PRON
ftr-408	647	11	of	of	ADP
ftr-408	647	12	the	the	DET
ftr-408	647	13	criticisms	criticism	NOUN
ftr-408	647	14	that	that	PRON
ftr-408	647	15	have	have	AUX
ftr-408	647	16	been	be	AUX
ftr-408	647	17	leveled	level	VERB
ftr-408	647	18	against	against	ADP
ftr-408	647	19	life	life	NOUN
ftr-408	647	20	.	.	PUNCT
ftr-408	648	1	b.	b.	PROPN
ftr-408	649	1	public	public	ADJ
ftr-408	649	2	arguments	argument	NOUN
ftr-408	649	3	attacking	attack	VERB
ftr-408	649	4	life	life	NOUN
ftr-408	649	5	while	while	SCONJ
ftr-408	649	6	the	the	DET
ftr-408	649	7	irs	irs	PROPN
ftr-408	649	8	and	and	CCONJ
ftr-408	649	9	lmsb	lmsb	PROPN
ftr-408	649	10	taxpayers	taxpayer	NOUN
ftr-408	649	11	have	have	AUX
ftr-408	649	12	gone	go	VERB
ftr-408	649	13	to	to	ADP
ftr-408	649	14	great	great	ADJ
ftr-408	649	15	lengths	length	NOUN
ftr-408	649	16	to	to	PART
ftr-408	649	17	tout	tout	VERB
ftr-408	649	18	life	life	NOUN
ftr-408	649	19	’s	’s	PART
ftr-408	649	20	advantages	advantage	NOUN
ftr-408	649	21	,	,	PUNCT
ftr-408	649	22	the	the	DET
ftr-408	649	23	program	program	NOUN
ftr-408	649	24	has	have	VERB
ftr-408	649	25	several	several	ADJ
ftr-408	649	26	problems	problem	NOUN
ftr-408	649	27	that	that	PRON
ftr-408	649	28	take	take	VERB
ftr-408	649	29	the	the	DET
ftr-408	649	30	petals	petal	NOUN
ftr-408	649	31	off	off	ADP
ftr-408	649	32	the	the	DET
ftr-408	649	33	rose	rose	NOUN
ftr-408	649	34	.	.	PUNCT
ftr-408	650	1	contrary	contrary	ADJ
ftr-408	650	2	to	to	ADP
ftr-408	650	3	the	the	DET
ftr-408	650	4	irs	irs	PROPN
ftr-408	650	5	’s	’s	PART
ftr-408	650	6	belief	belief	NOUN
ftr-408	650	7	,	,	PUNCT
ftr-408	650	8	life	life	NOUN
ftr-408	650	9	inappropriately	inappropriately	ADV
ftr-408	650	10	sacrifices	sacrifice	VERB
ftr-408	650	11	audit	audit	NOUN
ftr-408	650	12	quality	quality	NOUN
ftr-408	650	13	for	for	ADP
ftr-408	650	14	reduced	reduced	ADJ
ftr-408	650	15	audit	audit	NOUN
ftr-408	650	16	time	time	NOUN
ftr-408	650	17	.	.	PUNCT
ftr-408	651	1	that	that	DET
ftr-408	651	2	sacrifice	sacrifice	NOUN
ftr-408	651	3	can	can	AUX
ftr-408	651	4	directly	directly	ADV
ftr-408	651	5	lead	lead	VERB
ftr-408	651	6	to	to	ADP
ftr-408	651	7	taxpayer	taxpayer	NOUN
ftr-408	651	8	manipulation	manipulation	NOUN
ftr-408	651	9	.	.	PUNCT
ftr-408	652	1	second	second	ADJ
ftr-408	652	2	,	,	PUNCT
ftr-408	652	3	life	life	NOUN
ftr-408	652	4	’s	’s	PART
ftr-408	652	5	inappropriate	inappropriate	ADJ
ftr-408	652	6	use	use	NOUN
ftr-408	652	7	of	of	ADP
ftr-408	652	8	discretion	discretion	NOUN
ftr-408	652	9	irreparably	irreparably	ADV
ftr-408	652	10	damages	damage	VERB
ftr-408	652	11	the	the	DET
ftr-408	652	12	rule	rule	NOUN
ftr-408	652	13	of	of	ADP
ftr-408	652	14	law	law	NOUN
ftr-408	652	15	.	.	PUNCT
ftr-408	653	1	in	in	ADP
ftr-408	653	2	addition	addition	NOUN
ftr-408	653	3	,	,	PUNCT
ftr-408	653	4	life	life	NOUN
ftr-408	653	5	violates	violate	VERB
ftr-408	653	6	the	the	DET
ftr-408	653	7	irs	irs	PROPN
ftr-408	653	8	’s	’s	PART
ftr-408	653	9	duty	duty	NOUN
ftr-408	653	10	to	to	PART
ftr-408	653	11	treat	treat	VERB
ftr-408	653	12	taxpayers	taxpayer	NOUN
ftr-408	653	13	consistently	consistently	ADV
ftr-408	653	14	.	.	PUNCT
ftr-408	654	1	finally	finally	ADV
ftr-408	654	2	,	,	PUNCT
ftr-408	654	3	life	life	NOUN
ftr-408	654	4	is	be	AUX
ftr-408	654	5	premised	premise	VERB
ftr-408	654	6	on	on	ADP
ftr-408	654	7	a	a	DET
ftr-408	654	8	faulty	faulty	ADJ
ftr-408	654	9	assumption	assumption	NOUN
ftr-408	654	10	that	that	SCONJ
ftr-408	654	11	there	there	PRON
ftr-408	654	12	are	be	VERB
ftr-408	654	13	morally	morally	ADV
ftr-408	654	14	good	good	ADJ
ftr-408	654	15	corporate	corporate	ADJ
ftr-408	654	16	taxpayers	taxpayer	NOUN
ftr-408	654	17	and	and	CCONJ
ftr-408	654	18	that	that	SCONJ
ftr-408	654	19	the	the	DET
ftr-408	654	20	irs	irs	PROPN
ftr-408	654	21	can	can	AUX
ftr-408	654	22	identify	identify	VERB
ftr-408	654	23	them	they	PRON
ftr-408	654	24	.	.	PUNCT
ftr-408	655	1	1	1	X
ftr-408	655	2	.	.	X
ftr-408	655	3	life	life	NOUN
ftr-408	655	4	sacrifices	sacrifice	NOUN
ftr-408	655	5	thoroughness	thoroughness	NOUN
ftr-408	655	6	and	and	CCONJ
ftr-408	655	7	enables	enable	VERB
ftr-408	655	8	taxpayer	taxpayer	NOUN
ftr-408	655	9	manipulation	manipulation	NOUN
ftr-408	655	10	–	–	PUNCT
ftr-408	655	11	although	although	SCONJ
ftr-408	655	12	the	the	DET
ftr-408	655	13	irs	irs	PROPN
ftr-408	655	14	’s	’s	PART
ftr-408	655	15	top	top	ADJ
ftr-408	655	16	officials	official	NOUN
ftr-408	655	17	have	have	AUX
ftr-408	655	18	been	be	AUX
ftr-408	655	19	touting	tout	VERB
ftr-408	655	20	life	life	NOUN
ftr-408	655	21	’s	’s	PART
ftr-408	655	22	successes	success	NOUN
ftr-408	655	23	,	,	PUNCT
ftr-408	655	24	voices	voice	NOUN
ftr-408	655	25	from	from	ADP
ftr-408	655	26	irs	irs	PROPN
ftr-408	655	27	auditors	auditor	NOUN
ftr-408	655	28	have	have	AUX
ftr-408	655	29	raised	raise	VERB
ftr-408	655	30	several	several	ADJ
ftr-408	655	31	concerns	concern	NOUN
ftr-408	655	32	regarding	regard	VERB
ftr-408	655	33	life	life	NOUN
ftr-408	655	34	.	.	PUNCT
ftr-408	656	1	these	these	DET
ftr-408	656	2	auditors	auditor	NOUN
ftr-408	656	3	state	state	VERB
ftr-408	656	4	that	that	SCONJ
ftr-408	656	5	life	life	NOUN
ftr-408	656	6	provides	provide	VERB
ftr-408	656	7	a	a	DET
ftr-408	656	8	much	much	ADV
ftr-408	656	9	too	too	ADV
ftr-408	656	10	rigid	rigid	ADJ
ftr-408	656	11	audit	audit	NOUN
ftr-408	656	12	formula	formula	NOUN
ftr-408	656	13	that	that	PRON
ftr-408	656	14	results	result	VERB
ftr-408	656	15	in	in	ADP
ftr-408	656	16	a	a	DET
ftr-408	656	17	vastly	vastly	ADV
ftr-408	656	18	increased	increase	VERB
ftr-408	656	19	potential	potential	NOUN
ftr-408	656	20	for	for	ADP
ftr-408	656	21	fraudulent	fraudulent	ADJ
ftr-408	656	22	taxpayer	taxpayer	NOUN
ftr-408	656	23	activity	activity	NOUN
ftr-408	656	24	to	to	PART
ftr-408	656	25	go	go	VERB
ftr-408	656	26	undetected	undetected	ADJ
ftr-408	656	27	.	.	PUNCT
ftr-408	657	1	one110	one110	NOUN
ftr-408	657	2	auditor	auditor	NOUN
ftr-408	657	3	quoted	quote	VERB
ftr-408	657	4	in	in	ADP
ftr-408	657	5	the	the	DET
ftr-408	657	6	washington	washington	PROPN
ftr-408	657	7	post	post	NOUN
ftr-408	657	8	summarized	summarize	VERB
ftr-408	657	9	this	this	DET
ftr-408	657	10	complaint	complaint	NOUN
ftr-408	657	11	:	:	PUNCT
ftr-408	658	1	109	109	NUM
ftr-408	658	2	.	.	PUNCT
ftr-408	659	1	i	i	PRON
ftr-408	659	2	d.	d.	PROPN
ftr-408	659	3	110	110	NUM
ftr-408	659	4	.	.	PUNCT
ftr-408	660	1	weisman	weisman	PROPN
ftr-408	660	2	,	,	PUNCT
ftr-408	660	3	supra	supra	PROPN
ftr-408	660	4	note	note	PROPN
ftr-408	660	5	97	97	NUM
ftr-408	660	6	;	;	PUNCT
ftr-408	660	7	glass	glass	PROPN
ftr-408	660	8	jacobson	jacobson	PROPN
ftr-408	660	9	,	,	PUNCT
ftr-408	660	10	supra	supra	PROPN
ftr-408	660	11	note	note	PROPN
ftr-408	660	12	8	8	NUM
ftr-408	660	13	,	,	PUNCT
ftr-408	660	14	at	at	ADP
ftr-408	660	15	1	1	NUM
ftr-408	660	16	-	-	SYM
ftr-408	660	17	2	2	NUM
ftr-408	660	18	.	.	NOUN
ftr-408	660	19	2006	2006	NUM
ftr-408	660	20	]	]	PUNCT
ftr-408	660	21	agency	agency	NOUN
ftr-408	660	22	activism	activism	NOUN
ftr-408	660	23	as	as	ADP
ftr-408	660	24	a	a	DET
ftr-408	660	25	new	new	ADJ
ftr-408	660	26	way	way	NOUN
ftr-408	660	27	of	of	ADP
ftr-408	660	28	life	life	NOUN
ftr-408	660	29	487	487	NUM
ftr-408	660	30	“	"	PUNCT
ftr-408	660	31	there	there	ADV
ftr-408	660	32	used	use	VERB
ftr-408	660	33	to	to	PART
ftr-408	660	34	be	be	AUX
ftr-408	660	35	a	a	DET
ftr-408	660	36	point	point	NOUN
ftr-408	660	37	of	of	ADP
ftr-408	660	38	no	no	DET
ftr-408	660	39	return	return	NOUN
ftr-408	660	40	,	,	PUNCT
ftr-408	660	41	where	where	SCONJ
ftr-408	660	42	when	when	SCONJ
ftr-408	660	43	you	you	PRON
ftr-408	660	44	found	find	VERB
ftr-408	660	45	something	something	PRON
ftr-408	660	46	wrong	wrong	ADJ
ftr-408	660	47	,	,	PUNCT
ftr-408	660	48	you	you	PRON
ftr-408	660	49	were	be	AUX
ftr-408	660	50	there	there	ADV
ftr-408	660	51	,	,	PUNCT
ftr-408	660	52	and	and	CCONJ
ftr-408	660	53	you	you	PRON
ftr-408	660	54	were	be	AUX
ftr-408	660	55	going	go	VERB
ftr-408	660	56	to	to	PART
ftr-408	660	57	stay	stay	VERB
ftr-408	660	58	there	there	ADV
ftr-408	660	59	,	,	PUNCT
ftr-408	660	60	”	"	PUNCT
ftr-408	660	61	said	say	VERB
ftr-408	660	62	one	one	NUM
ftr-408	660	63	corporate	corporate	ADJ
ftr-408	660	64	tax	tax	NOUN
ftr-408	660	65	auditor	auditor	NOUN
ftr-408	660	66	,	,	PUNCT
ftr-408	660	67	who	who	PRON
ftr-408	660	68	spoke	speak	VERB
ftr-408	660	69	only	only	ADV
ftr-408	660	70	on	on	ADP
ftr-408	660	71	condition	condition	NOUN
ftr-408	660	72	of	of	ADP
ftr-408	660	73	anonymity	anonymity	NOUN
ftr-408	660	74	out	out	ADP
ftr-408	660	75	of	of	ADP
ftr-408	660	76	fear	fear	NOUN
ftr-408	660	77	of	of	ADP
ftr-408	660	78	being	be	AUX
ftr-408	660	79	fired	fire	VERB
ftr-408	660	80	.	.	PUNCT
ftr-408	661	1	“	"	PUNCT
ftr-408	661	2	there	there	PRON
ftr-408	661	3	was	be	VERB
ftr-408	661	4	no	no	DET
ftr-408	661	5	way	way	NOUN
ftr-408	661	6	they	they	PRON
ftr-408	661	7	were	be	AUX
ftr-408	661	8	going	go	VERB
ftr-408	661	9	to	to	PART
ftr-408	661	10	get	get	VERB
ftr-408	661	11	you	you	PRON
ftr-408	661	12	out	out	ADP
ftr-408	661	13	,	,	PUNCT
ftr-408	661	14	and	and	CCONJ
ftr-408	661	15	you	you	PRON
ftr-408	661	16	had	have	VERB
ftr-408	661	17	the	the	DET
ftr-408	661	18	power	power	NOUN
ftr-408	661	19	of	of	ADP
ftr-408	661	20	the	the	DET
ftr-408	661	21	irs	irs	PROPN
ftr-408	661	22	behind	behind	ADP
ftr-408	661	23	you	you	PRON
ftr-408	661	24	.	.	PUNCT
ftr-408	662	1	“	"	PUNCT
ftr-408	662	2	now	now	ADV
ftr-408	662	3	,	,	PUNCT
ftr-408	662	4	even	even	ADV
ftr-408	662	5	if	if	SCONJ
ftr-408	662	6	you	you	PRON
ftr-408	662	7	find	find	VERB
ftr-408	662	8	the	the	DET
ftr-408	662	9	adjustment	adjustment	NOUN
ftr-408	662	10	,	,	PUNCT
ftr-408	662	11	find	find	VERB
ftr-408	662	12	actual	actual	ADJ
ftr-408	662	13	fraud	fraud	NOUN
ftr-408	662	14	,	,	PUNCT
ftr-408	662	15	management	management	NOUN
ftr-408	662	16	is	be	AUX
ftr-408	662	17	still	still	ADV
ftr-408	662	18	throwing	throw	VERB
ftr-408	662	19	you	you	PRON
ftr-408	662	20	out	out	ADP
ftr-408	662	21	of	of	ADP
ftr-408	662	22	the	the	DET
ftr-408	662	23	building	building	NOUN
ftr-408	662	24	,	,	PUNCT
ftr-408	662	25	”	"	PUNCT
ftr-408	662	26	the	the	DET
ftr-408	662	27	auditor	auditor	NOUN
ftr-408	662	28	said.111	said.111	VERB
ftr-408	662	29	in	in	ADP
ftr-408	662	30	addition	addition	NOUN
ftr-408	662	31	,	,	PUNCT
ftr-408	662	32	some	some	DET
ftr-408	662	33	irs	irs	PROPN
ftr-408	662	34	officials	official	NOUN
ftr-408	662	35	have	have	AUX
ftr-408	662	36	complained	complain	VERB
ftr-408	662	37	“	"	PUNCT
ftr-408	662	38	that	that	SCONJ
ftr-408	662	39	accounting	accounting	NOUN
ftr-408	662	40	firms	firm	NOUN
ftr-408	662	41	and	and	CCONJ
ftr-408	662	42	corporate	corporate	ADJ
ftr-408	662	43	tax	tax	NOUN
ftr-408	662	44	offices	office	NOUN
ftr-408	662	45	are	be	AUX
ftr-408	662	46	too	too	ADV
ftr-408	662	47	plugged	plug	VERB
ftr-408	662	48	in	in	ADP
ftr-408	662	49	to	to	ADP
ftr-408	662	50	what	what	PRON
ftr-408	662	51	the	the	DET
ftr-408	662	52	irs	irs	PROPN
ftr-408	662	53	is	be	AUX
ftr-408	662	54	focusing	focus	VERB
ftr-408	662	55	on	on	ADP
ftr-408	662	56	.	.	PUNCT
ftr-408	662	57	.	.	PUNCT
ftr-408	662	58	.	.	PUNCT
ftr-408	663	1	.	.	PUNCT
ftr-408	664	1	focusing	focus	VERB
ftr-408	664	2	on	on	ADP
ftr-408	664	3	particular	particular	ADJ
ftr-408	664	4	issues	issue	NOUN
ftr-408	664	5	simply	simply	ADV
ftr-408	664	6	changes	change	VERB
ftr-408	664	7	the	the	DET
ftr-408	664	8	behavior	behavior	NOUN
ftr-408	664	9	of	of	ADP
ftr-408	664	10	tax	tax	NOUN
ftr-408	664	11	cheats	cheat	NOUN
ftr-408	664	12	.	.	PUNCT
ftr-408	664	13	”	"	PUNCT
ftr-408	665	1	112	112	NUM
ftr-408	665	2	even	even	ADV
ftr-408	665	3	life	life	NOUN
ftr-408	665	4	’s	’s	PART
ftr-408	665	5	creators	creator	NOUN
ftr-408	665	6	are	be	AUX
ftr-408	665	7	questioning	question	VERB
ftr-408	665	8	its	its	PRON
ftr-408	665	9	current	current	ADJ
ftr-408	665	10	use	use	NOUN
ftr-408	665	11	.	.	PUNCT
ftr-408	666	1	larry	larry	PROPN
ftr-408	666	2	langdon	langdon	PROPN
ftr-408	666	3	believes	believe	VERB
ftr-408	666	4	that	that	SCONJ
ftr-408	666	5	commissioner	commissioner	PROPN
ftr-408	666	6	everson	everson	PROPN
ftr-408	666	7	’s	’s	PART
ftr-408	666	8	focus	focus	NOUN
ftr-408	666	9	on	on	ADP
ftr-408	666	10	using	use	VERB
ftr-408	666	11	life	life	NOUN
ftr-408	666	12	as	as	ADP
ftr-408	666	13	a	a	DET
ftr-408	666	14	sword	sword	NOUN
ftr-408	666	15	to	to	PART
ftr-408	666	16	cut	cut	VERB
ftr-408	666	17	down	down	ADP
ftr-408	666	18	audit	audit	NOUN
ftr-408	666	19	times	time	NOUN
ftr-408	666	20	so	so	ADV
ftr-408	666	21	drastically	drastically	ADV
ftr-408	666	22	is	be	AUX
ftr-408	666	23	a	a	DET
ftr-408	666	24	misuse	misuse	NOUN
ftr-408	666	25	of	of	ADP
ftr-408	666	26	the	the	DET
ftr-408	666	27	program	program	NOUN
ftr-408	666	28	.	.	PUNCT
ftr-408	667	1	langdon	langdon	PROPN
ftr-408	667	2	stated113	stated113	PROPN
ftr-408	667	3	that	that	SCONJ
ftr-408	667	4	he	he	PRON
ftr-408	667	5	originally	originally	ADV
ftr-408	667	6	intended	intend	VERB
ftr-408	667	7	life	life	NOUN
ftr-408	667	8	to	to	PART
ftr-408	667	9	be	be	AUX
ftr-408	667	10	used	use	VERB
ftr-408	667	11	on	on	ADP
ftr-408	667	12	around	around	ADP
ftr-408	667	13	25	25	NUM
ftr-408	667	14	%	%	NOUN
ftr-408	667	15	of	of	ADP
ftr-408	667	16	lmsb	lmsb	PROPN
ftr-408	667	17	audits	audits	NOUN
ftr-408	667	18	,	,	PUNCT
ftr-408	667	19	which	which	PRON
ftr-408	667	20	would	would	AUX
ftr-408	667	21	decrease	decrease	VERB
ftr-408	667	22	the	the	DET
ftr-408	667	23	time	time	NOUN
ftr-408	667	24	of	of	ADP
ftr-408	667	25	those	those	DET
ftr-408	667	26	audits	audits	NOUN
ftr-408	667	27	but	but	CCONJ
ftr-408	667	28	would	would	AUX
ftr-408	667	29	not	not	PART
ftr-408	667	30	affect	affect	VERB
ftr-408	667	31	the	the	DET
ftr-408	667	32	overall	overall	ADJ
ftr-408	667	33	time	time	NOUN
ftr-408	667	34	of	of	ADP
ftr-408	667	35	lmsb	lmsb	PROPN
ftr-408	667	36	audits	audits	NOUN
ftr-408	667	37	.	.	PUNCT
ftr-408	668	1	according	accord	VERB
ftr-408	668	2	to	to	ADP
ftr-408	668	3	langdon	langdon	PROPN
ftr-408	668	4	,	,	PUNCT
ftr-408	668	5	to	to	PART
ftr-408	668	6	achieve	achieve	VERB
ftr-408	668	7	everson	everson	PROPN
ftr-408	668	8	’s	’s	PART
ftr-408	668	9	goals	goal	NOUN
ftr-408	668	10	,	,	PUNCT
ftr-408	668	11	the114	the114	PROPN
ftr-408	668	12	lmsb	lmsb	PROPN
ftr-408	668	13	would	would	AUX
ftr-408	668	14	have	have	VERB
ftr-408	668	15	to	to	PART
ftr-408	668	16	use	use	VERB
ftr-408	668	17	life	life	NOUN
ftr-408	668	18	on	on	ADP
ftr-408	668	19	nearly	nearly	ADV
ftr-408	668	20	75	75	NUM
ftr-408	668	21	%	%	NOUN
ftr-408	668	22	of	of	ADP
ftr-408	668	23	its	its	PRON
ftr-408	668	24	audits	audits	NOUN
ftr-408	668	25	,	,	PUNCT
ftr-408	668	26	defeating	defeat	VERB
ftr-408	668	27	langdon	langdon	PROPN
ftr-408	668	28	’s	’s	PART
ftr-408	668	29	original	original	ADJ
ftr-408	668	30	goal	goal	NOUN
ftr-408	668	31	only	only	ADV
ftr-408	668	32	to	to	PART
ftr-408	668	33	use	use	VERB
ftr-408	668	34	life	life	NOUN
ftr-408	668	35	on	on	ADP
ftr-408	668	36	taxpayers	taxpayer	NOUN
ftr-408	668	37	with	with	ADP
ftr-408	668	38	a	a	DET
ftr-408	668	39	good	good	ADJ
ftr-408	668	40	track	track	NOUN
ftr-408	668	41	record	record	NOUN
ftr-408	668	42	of	of	ADP
ftr-408	668	43	compliance	compliance	NOUN
ftr-408	668	44	.	.	PUNCT
ftr-408	669	1	115	115	NUM
ftr-408	669	2	b.	b.	PROPN
ftr-408	669	3	john	john	PROPN
ftr-408	669	4	williams	williams	PROPN
ftr-408	669	5	jr	jr	PROPN
ftr-408	669	6	.	.	PROPN
ftr-408	669	7	,	,	PUNCT
ftr-408	669	8	the	the	DET
ftr-408	669	9	former	former	ADJ
ftr-408	669	10	irs	irs	PROPN
ftr-408	669	11	chief	chief	ADJ
ftr-408	669	12	counsel	counsel	NOUN
ftr-408	669	13	,	,	PUNCT
ftr-408	669	14	echoed	echo	VERB
ftr-408	669	15	langdon	langdon	PROPN
ftr-408	669	16	’s	’s	PART
ftr-408	669	17	concerns	concern	NOUN
ftr-408	669	18	about	about	ADP
ftr-408	669	19	the	the	DET
ftr-408	669	20	overuse	overuse	NOUN
ftr-408	669	21	of	of	ADP
ftr-408	669	22	life	life	NOUN
ftr-408	669	23	.	.	PUNCT
ftr-408	670	1	williams	williams	PROPN
ftr-408	670	2	stated	state	VERB
ftr-408	670	3	that	that	SCONJ
ftr-408	670	4	“	"	PUNCT
ftr-408	670	5	[	[	X
ftr-408	670	6	b]y	b]y	NOUN
ftr-408	670	7	declaring	declare	VERB
ftr-408	670	8	that	that	SCONJ
ftr-408	670	9	audits	audits	NOUN
ftr-408	670	10	should	should	AUX
ftr-408	670	11	take	take	VERB
ftr-408	670	12	15	15	NUM
ftr-408	670	13	to	to	PART
ftr-408	670	14	18	18	NUM
ftr-408	670	15	months	month	NOUN
ftr-408	670	16	,	,	PUNCT
ftr-408	670	17	everson	everson	PROPN
ftr-408	670	18	is	be	AUX
ftr-408	670	19	virtually	virtually	ADV
ftr-408	670	20	guaranteeing	guarantee	VERB
ftr-408	670	21	that	that	SCONJ
ftr-408	670	22	irs	irs	PROPN
ftr-408	670	23	auditors	auditor	NOUN
ftr-408	670	24	will	will	AUX
ftr-408	670	25	miss	miss	VERB
ftr-408	670	26	tax	tax	NOUN
ftr-408	670	27	dodges	dodge	NOUN
ftr-408	670	28	,	,	PUNCT
ftr-408	670	29	fail	fail	VERB
ftr-408	670	30	to	to	PART
ftr-408	670	31	explore	explore	VERB
ftr-408	670	32	suspicious	suspicious	ADJ
ftr-408	670	33	transactions	transaction	NOUN
ftr-408	670	34	,	,	PUNCT
ftr-408	670	35	or	or	CCONJ
ftr-408	670	36	even	even	ADV
ftr-408	670	37	walk	walk	VERB
ftr-408	670	38	away	away	ADV
ftr-408	670	39	from	from	ADP
ftr-408	670	40	audits	audits	NOUN
ftr-408	670	41	that	that	PRON
ftr-408	670	42	are	be	AUX
ftr-408	670	43	on	on	ADP
ftr-408	670	44	the	the	DET
ftr-408	670	45	verge	verge	NOUN
ftr-408	670	46	of	of	ADP
ftr-408	670	47	finding	find	VERB
ftr-408	670	48	wrongdoing	wrongdoing	NOUN
ftr-408	670	49	.	.	PUNCT
ftr-408	670	50	”116	”116	PROPN
ftr-408	671	1	111	111	NUM
ftr-408	671	2	.	.	PUNCT
ftr-408	672	1	weisman	weisman	PROPN
ftr-408	672	2	,	,	PUNCT
ftr-408	672	3	supra	supra	PROPN
ftr-408	672	4	note	note	NOUN
ftr-408	672	5	97	97	NUM
ftr-408	672	6	.	.	PUNCT
ftr-408	673	1	112	112	NUM
ftr-408	673	2	.	.	PUNCT
ftr-408	674	1	i	i	PRON
ftr-408	674	2	d.	d.	PROPN
ftr-408	674	3	113	113	NUM
ftr-408	674	4	.	.	PUNCT
ftr-408	675	1	i	i	PRON
ftr-408	675	2	d.	d.	PROPN
ftr-408	675	3	114	114	NUM
ftr-408	675	4	.	.	PUNCT
ftr-408	676	1	i	i	PRON
ftr-408	676	2	d.	d.	PROPN
ftr-408	676	3	115	115	NUM
ftr-408	676	4	.	.	PUNCT
ftr-408	677	1	i	i	PRON
ftr-408	677	2	d.	d.	PROPN
ftr-408	677	3	116	116	NUM
ftr-408	677	4	.	.	PUNCT
ftr-408	678	1	i	i	PRON
ftr-408	678	2	d.	d.	PROPN
ftr-408	678	3	these	these	DET
ftr-408	678	4	misses	miss	VERB
ftr-408	678	5	and	and	CCONJ
ftr-408	678	6	failures	failure	NOUN
ftr-408	678	7	could	could	AUX
ftr-408	678	8	have	have	VERB
ftr-408	678	9	profound	profound	ADJ
ftr-408	678	10	economic	economic	ADJ
ftr-408	678	11	effects	effect	NOUN
ftr-408	678	12	:	:	PUNCT
ftr-408	679	1	[	[	X
ftr-408	679	2	t]he	t]he	ADJ
ftr-408	679	3	statistics	statistic	NOUN
ftr-408	679	4	show	show	VERB
ftr-408	679	5	life	life	NOUN
ftr-408	679	6	cases	case	NOUN
ftr-408	679	7	are	be	AUX
ftr-408	679	8	generating	generate	VERB
ftr-408	679	9	less	less	ADV
ftr-408	679	10	additional	additional	ADJ
ftr-408	679	11	recommended	recommend	VERB
ftr-408	679	12	taxes	taxis	NOUN
ftr-408	679	13	than	than	ADP
ftr-408	679	14	other	other	ADJ
ftr-408	679	15	large	large	ADJ
ftr-408	679	16	business	business	NOUN
ftr-408	679	17	examinations	examination	NOUN
ftr-408	679	18	,	,	PUNCT
ftr-408	679	19	which	which	PRON
ftr-408	679	20	could	could	AUX
ftr-408	679	21	impact	impact	VERB
ftr-408	679	22	tax	tax	NOUN
ftr-408	679	23	revenues	revenue	NOUN
ftr-408	679	24	.	.	PUNCT
ftr-408	680	1	[	[	X
ftr-408	680	2	o]ur	o]ur	PRON
ftr-408	680	3	analysis	analysis	NOUN
ftr-408	680	4	indicates	indicate	VERB
ftr-408	680	5	[	[	X
ftr-408	680	6	if	if	SCONJ
ftr-408	680	7	the	the	DET
ftr-408	680	8	irs	irs	PROPN
ftr-408	680	9	allocated	allocate	VERB
ftr-408	680	10	]	]	PUNCT
ftr-408	680	11	5	5	NUM
ftr-408	680	12	%	%	NOUN
ftr-408	680	13	of	of	ADP
ftr-408	680	14	the	the	DET
ftr-408	680	15	available	available	ADJ
ftr-408	680	16	examinations	examination	NOUN
ftr-408	680	17	[	[	X
ftr-408	680	18	of	of	ADP
ftr-408	680	19	large	large	ADJ
ftr-408	680	20	businesses	business	NOUN
ftr-408	680	21	to	to	ADP
ftr-408	680	22	the	the	DET
ftr-408	680	23	life	life	NOUN
ftr-408	680	24	process	process	NOUN
ftr-408	680	25	]	]	PUNCT
ftr-408	680	26	over	over	ADP
ftr-408	680	27	the	the	DET
ftr-408	680	28	next	next	ADJ
ftr-408	680	29	5	5	NUM
ftr-408	680	30	years	year	NOUN
ftr-408	680	31	,	,	PUNCT
ftr-408	680	32	the	the	DET
ftr-408	680	33	amount	amount	NOUN
ftr-408	680	34	of	of	ADP
ftr-408	680	35	recommended	recommend	VERB
ftr-408	680	36	488	488	NUM
ftr-408	680	37	florida	florida	PROPN
ftr-408	680	38	tax	tax	NOUN
ftr-408	680	39	review	review	NOUN
ftr-408	680	40	vol.7:7	vol.7:7	ADV
ftr-408	680	41	indeed	indeed	ADV
ftr-408	680	42	,	,	PUNCT
ftr-408	680	43	because	because	SCONJ
ftr-408	680	44	of	of	ADP
ftr-408	680	45	the	the	DET
ftr-408	680	46	irs	irs	PROPN
ftr-408	680	47	’s	’s	PART
ftr-408	680	48	new	new	ADJ
ftr-408	680	49	policy	policy	NOUN
ftr-408	680	50	of	of	ADP
ftr-408	680	51	secrecy	secrecy	NOUN
ftr-408	680	52	,	,	PUNCT
ftr-408	680	53	it	it	PRON
ftr-408	680	54	is	be	AUX
ftr-408	680	55	impossible	impossible	ADJ
ftr-408	680	56	for	for	SCONJ
ftr-408	680	57	the	the	DET
ftr-408	680	58	public	public	NOUN
ftr-408	680	59	to	to	PART
ftr-408	680	60	determine	determine	VERB
ftr-408	680	61	if	if	SCONJ
ftr-408	680	62	life	life	NOUN
ftr-408	680	63	is	be	AUX
ftr-408	680	64	playing	play	VERB
ftr-408	680	65	a	a	DET
ftr-408	680	66	significant	significant	ADJ
ftr-408	680	67	role	role	NOUN
ftr-408	680	68	in	in	ADP
ftr-408	680	69	achieving	achieve	VERB
ftr-408	680	70	everson	everson	PROPN
ftr-408	680	71	’s	’s	PART
ftr-408	680	72	efficiency	efficiency	NOUN
ftr-408	680	73	goals	goal	NOUN
ftr-408	680	74	,	,	PUNCT
ftr-408	680	75	especially	especially	ADV
ftr-408	680	76	in	in	ADP
ftr-408	680	77	light	light	NOUN
ftr-408	680	78	of	of	ADP
ftr-408	680	79	a	a	DET
ftr-408	680	80	recent	recent	ADJ
ftr-408	680	81	inspector	inspector	NOUN
ftr-408	680	82	general	general	NOUN
ftr-408	680	83	for	for	ADP
ftr-408	680	84	tax	tax	NOUN
ftr-408	680	85	administration	administration	NOUN
ftr-408	680	86	audit	audit	NOUN
ftr-408	680	87	indicating	indicate	VERB
ftr-408	680	88	a	a	DET
ftr-408	680	89	more	more	ADV
ftr-408	680	90	limited	limited	ADJ
ftr-408	680	91	use	use	NOUN
ftr-408	680	92	of	of	ADP
ftr-408	680	93	life	life	NOUN
ftr-408	680	94	.	.	PUNCT
ftr-408	681	1	in	in	ADP
ftr-408	681	2	its	its	PRON
ftr-408	681	3	quest117	quest117	PROPN
ftr-408	681	4	to	to	PART
ftr-408	681	5	demonstrate	demonstrate	VERB
ftr-408	681	6	increased	increase	VERB
ftr-408	681	7	audit	audit	NOUN
ftr-408	681	8	rates	rate	NOUN
ftr-408	681	9	,	,	PUNCT
ftr-408	681	10	the	the	DET
ftr-408	681	11	irs	irs	PROPN
ftr-408	681	12	may	may	AUX
ftr-408	681	13	be	be	AUX
ftr-408	681	14	hiding	hide	VERB
ftr-408	681	15	something	something	PRON
ftr-408	681	16	.	.	PUNCT
ftr-408	682	1	to	to	PART
ftr-408	682	2	know	know	VERB
ftr-408	682	3	for	for	ADP
ftr-408	682	4	sure	sure	ADJ
ftr-408	682	5	whether	whether	SCONJ
ftr-408	682	6	life	life	NOUN
ftr-408	682	7	is	be	AUX
ftr-408	682	8	the	the	DET
ftr-408	682	9	cause	cause	NOUN
ftr-408	682	10	of	of	ADP
ftr-408	682	11	the	the	DET
ftr-408	682	12	efficiency	efficiency	NOUN
ftr-408	682	13	increase	increase	NOUN
ftr-408	682	14	is	be	AUX
ftr-408	682	15	currently	currently	ADV
ftr-408	682	16	not	not	PART
ftr-408	682	17	possible	possible	ADJ
ftr-408	682	18	because	because	SCONJ
ftr-408	682	19	the	the	DET
ftr-408	682	20	irs	irs	PROPN
ftr-408	682	21	has	have	AUX
ftr-408	682	22	been	be	AUX
ftr-408	682	23	withholding	withhold	VERB
ftr-408	682	24	some	some	PRON
ftr-408	682	25	of	of	ADP
ftr-408	682	26	the	the	DET
ftr-408	682	27	information	information	NOUN
ftr-408	682	28	necessary	necessary	ADJ
ftr-408	682	29	to	to	PART
ftr-408	682	30	attribute	attribute	VERB
ftr-408	682	31	the	the	DET
ftr-408	682	32	reported	report	VERB
ftr-408	682	33	increase	increase	NOUN
ftr-408	682	34	to	to	ADP
ftr-408	682	35	life	life	NOUN
ftr-408	682	36	.	.	PUNCT
ftr-408	683	1	the	the	DET
ftr-408	683	2	transactional	transactional	ADJ
ftr-408	683	3	records	record	NOUN
ftr-408	683	4	access	access	NOUN
ftr-408	683	5	clearinghouse	clearinghouse	NOUN
ftr-408	683	6	(	(	PUNCT
ftr-408	683	7	trac	trac	NOUN
ftr-408	683	8	)	)	PUNCT
ftr-408	683	9	has	have	AUX
ftr-408	683	10	gathered	gather	VERB
ftr-408	683	11	data	datum	NOUN
ftr-408	683	12	indicating	indicate	VERB
ftr-408	683	13	that	that	SCONJ
ftr-408	683	14	:	:	PUNCT
ftr-408	683	15	while	while	SCONJ
ftr-408	683	16	the	the	DET
ftr-408	683	17	overall	overall	ADJ
ftr-408	683	18	audit	audit	NOUN
ftr-408	683	19	rate	rate	NOUN
ftr-408	683	20	for	for	ADP
ftr-408	683	21	corporations	corporation	NOUN
ftr-408	683	22	has	have	AUX
ftr-408	683	23	continued	continue	VERB
ftr-408	683	24	to	to	PART
ftr-408	683	25	decline	decline	VERB
ftr-408	683	26	,	,	PUNCT
ftr-408	683	27	the	the	DET
ftr-408	683	28	fy	fy	PROPN
ftr-408	683	29	2004	2004	NUM
ftr-408	683	30	rates	rate	NOUN
ftr-408	683	31	for	for	ADP
ftr-408	683	32	the	the	DET
ftr-408	683	33	larger	large	ADJ
ftr-408	683	34	corporate	corporate	ADJ
ftr-408	683	35	returns	return	NOUN
ftr-408	683	36	with	with	ADP
ftr-408	683	37	assets	asset	NOUN
ftr-408	683	38	of	of	ADP
ftr-408	683	39	$	$	SYM
ftr-408	683	40	10	10	NUM
ftr-408	683	41	million	million	NUM
ftr-408	683	42	or	or	CCONJ
ftr-408	683	43	more	more	ADV
ftr-408	683	44	increased	increase	VERB
ftr-408	683	45	for	for	ADP
ftr-408	683	46	the	the	DET
ftr-408	683	47	first	first	ADJ
ftr-408	683	48	time	time	NOUN
ftr-408	683	49	in	in	ADP
ftr-408	683	50	many	many	ADJ
ftr-408	683	51	years	year	NOUN
ftr-408	683	52	.	.	PUNCT
ftr-408	684	1	still	still	ADV
ftr-408	684	2	the	the	DET
ftr-408	684	3	fy	fy	PROPN
ftr-408	684	4	2004	2004	NUM
ftr-408	684	5	rates	rate	NOUN
ftr-408	684	6	for	for	ADP
ftr-408	684	7	these	these	PRON
ftr-408	684	8	are	be	AUX
ftr-408	684	9	only	only	ADV
ftr-408	684	10	a	a	DET
ftr-408	684	11	fraction	fraction	NOUN
ftr-408	684	12	of	of	ADP
ftr-408	684	13	what	what	PRON
ftr-408	684	14	they	they	PRON
ftr-408	684	15	were	be	AUX
ftr-408	684	16	a	a	DET
ftr-408	684	17	decade	decade	NOUN
ftr-408	684	18	ago.118	ago.118	NOUN
ftr-408	684	19	trac	trac	NOUN
ftr-408	684	20	,	,	PUNCT
ftr-408	684	21	however	however	ADV
ftr-408	684	22	,	,	PUNCT
ftr-408	684	23	indicated	indicate	VERB
ftr-408	684	24	that	that	SCONJ
ftr-408	684	25	it	it	PRON
ftr-408	684	26	was	be	AUX
ftr-408	684	27	having	have	VERB
ftr-408	684	28	difficulty	difficulty	NOUN
ftr-408	684	29	explaining	explain	VERB
ftr-408	684	30	this	this	DET
ftr-408	684	31	recent	recent	ADJ
ftr-408	684	32	increase	increase	NOUN
ftr-408	684	33	in	in	ADP
ftr-408	684	34	lmsb	lmsb	PROPN
ftr-408	684	35	audit	audit	NOUN
ftr-408	684	36	rates	rate	NOUN
ftr-408	684	37	because	because	SCONJ
ftr-408	684	38	of	of	ADP
ftr-408	684	39	the	the	DET
ftr-408	684	40	irs	irs	PROPN
ftr-408	684	41	’s	’s	PART
ftr-408	684	42	refusal	refusal	NOUN
ftr-408	684	43	to	to	PART
ftr-408	684	44	provide	provide	VERB
ftr-408	684	45	trac	trac	NOUN
ftr-408	684	46	with	with	ADP
ftr-408	684	47	all	all	PRON
ftr-408	684	48	of	of	ADP
ftr-408	684	49	the	the	DET
ftr-408	684	50	information	information	NOUN
ftr-408	684	51	it	it	PRON
ftr-408	684	52	needed	need	VERB
ftr-408	684	53	to	to	PART
ftr-408	684	54	conduct	conduct	VERB
ftr-408	684	55	an	an	DET
ftr-408	684	56	informed	informed	ADJ
ftr-408	684	57	analysis	analysis	NOUN
ftr-408	684	58	:	:	PUNCT
ftr-408	684	59	the	the	DET
ftr-408	684	60	reality	reality	NOUN
ftr-408	684	61	behind	behind	ADP
ftr-408	684	62	this	this	DET
ftr-408	684	63	very	very	ADV
ftr-408	684	64	recent	recent	ADJ
ftr-408	684	65	increase	increase	NOUN
ftr-408	684	66	in	in	ADP
ftr-408	684	67	the	the	DET
ftr-408	684	68	audits	audits	NOUN
ftr-408	684	69	of	of	ADP
ftr-408	684	70	larger	large	ADJ
ftr-408	684	71	corporations	corporation	NOUN
ftr-408	684	72	is	be	AUX
ftr-408	684	73	not	not	PART
ftr-408	684	74	clear	clear	ADJ
ftr-408	684	75	,	,	PUNCT
ftr-408	684	76	partly	partly	ADV
ftr-408	684	77	because	because	SCONJ
ftr-408	684	78	the	the	DET
ftr-408	684	79	irs	irs	PROPN
ftr-408	684	80	currently	currently	ADV
ftr-408	684	81	is	be	AUX
ftr-408	684	82	withholding	withhold	VERB
ftr-408	684	83	essential	essential	ADJ
ftr-408	684	84	data	datum	NOUN
ftr-408	684	85	.	.	PUNCT
ftr-408	685	1	because	because	SCONJ
ftr-408	685	2	the	the	DET
ftr-408	685	3	irs	irs	PROPN
ftr-408	685	4	has	have	AUX
ftr-408	685	5	refused	refuse	VERB
ftr-408	685	6	to	to	PART
ftr-408	685	7	make	make	VERB
ftr-408	685	8	public	public	ADJ
ftr-408	685	9	supporting	support	VERB
ftr-408	685	10	details	detail	NOUN
ftr-408	685	11	to	to	PART
ftr-408	685	12	back	back	VERB
ftr-408	685	13	up	up	ADP
ftr-408	685	14	commissioner	commissioner	PROPN
ftr-408	685	15	everson	everson	PROPN
ftr-408	685	16	’s	’s	PART
ftr-408	685	17	official	official	ADJ
ftr-408	685	18	statements	statement	NOUN
ftr-408	685	19	or	or	CCONJ
ftr-408	685	20	to	to	PART
ftr-408	685	21	provide	provide	VERB
ftr-408	685	22	other	other	ADJ
ftr-408	685	23	material	material	NOUN
ftr-408	685	24	about	about	ADP
ftr-408	685	25	a	a	DET
ftr-408	685	26	wide	wide	ADJ
ftr-408	685	27	range	range	NOUN
ftr-408	685	28	of	of	ADP
ftr-408	685	29	other	other	ADJ
ftr-408	685	30	irs	irs	PROPN
ftr-408	685	31	enforcement	enforcement	NOUN
ftr-408	685	32	activities	activity	NOUN
ftr-408	685	33	,	,	PUNCT
ftr-408	685	34	fully	fully	ADV
ftr-408	685	35	documenting	document	VERB
ftr-408	685	36	what	what	PRON
ftr-408	685	37	the	the	DET
ftr-408	685	38	agency	agency	NOUN
ftr-408	685	39	is	be	AUX
ftr-408	685	40	doing	do	VERB
ftr-408	685	41	,	,	PUNCT
ftr-408	685	42	and	and	CCONJ
ftr-408	685	43	not	not	PART
ftr-408	685	44	doing	do	VERB
ftr-408	685	45	,	,	PUNCT
ftr-408	685	46	has	have	AUX
ftr-408	685	47	become	become	VERB
ftr-408	685	48	more	more	ADV
ftr-408	685	49	and	and	CCONJ
ftr-408	685	50	more	more	ADV
ftr-408	685	51	difficult	difficult	ADJ
ftr-408	685	52	.	.	PUNCT
ftr-408	686	1	the	the	DET
ftr-408	686	2	agency	agency	NOUN
ftr-408	686	3	's	's	PART
ftr-408	686	4	additional	additional	ADJ
ftr-408	686	5	taxes	taxis	NOUN
ftr-408	686	6	could	could	AUX
ftr-408	686	7	drop	drop	VERB
ftr-408	686	8	an	an	DET
ftr-408	686	9	average	average	NOUN
ftr-408	686	10	of	of	ADP
ftr-408	686	11	$	$	SYM
ftr-408	686	12	349	349	NUM
ftr-408	686	13	million	million	NUM
ftr-408	686	14	a	a	DET
ftr-408	686	15	year	year	NOUN
ftr-408	686	16	(	(	PUNCT
ftr-408	686	17	$	$	SYM
ftr-408	686	18	1.7	1.7	NUM
ftr-408	686	19	billion	billion	NUM
ftr-408	686	20	over	over	ADP
ftr-408	686	21	5	5	NUM
ftr-408	686	22	years	year	NOUN
ftr-408	686	23	)	)	PUNCT
ftr-408	686	24	.	.	PUNCT
ftr-408	687	1	life	life	NOUN
ftr-408	687	2	audit	audit	NOUN
ftr-408	687	3	memo	memo	NOUN
ftr-408	687	4	,	,	PUNCT
ftr-408	687	5	supra	supra	PROPN
ftr-408	687	6	note	note	NOUN
ftr-408	687	7	105	105	NUM
ftr-408	687	8	,	,	PUNCT
ftr-408	687	9	at	at	ADP
ftr-408	687	10	6	6	NUM
ftr-408	687	11	,	,	PUNCT
ftr-408	687	12	7	7	NUM
ftr-408	687	13	.	.	X
ftr-408	687	14	one	one	NUM
ftr-408	687	15	shudders	shudder	NOUN
ftr-408	687	16	to	to	PART
ftr-408	687	17	estimate	estimate	VERB
ftr-408	687	18	what	what	PRON
ftr-408	687	19	the	the	DET
ftr-408	687	20	impact	impact	NOUN
ftr-408	687	21	if	if	SCONJ
ftr-408	687	22	langdon	langdon	PROPN
ftr-408	687	23	’s	’s	PART
ftr-408	687	24	goal	goal	NOUN
ftr-408	687	25	of	of	ADP
ftr-408	687	26	25	25	NUM
ftr-408	687	27	%	%	NOUN
ftr-408	687	28	use	use	NOUN
ftr-408	687	29	of	of	ADP
ftr-408	687	30	life	life	NOUN
ftr-408	687	31	were	be	AUX
ftr-408	687	32	implemented	implement	VERB
ftr-408	687	33	,	,	PUNCT
ftr-408	687	34	much	much	ADV
ftr-408	687	35	less	less	ADJ
ftr-408	687	36	if	if	SCONJ
ftr-408	687	37	life	life	NOUN
ftr-408	687	38	were	be	AUX
ftr-408	687	39	used	use	VERB
ftr-408	687	40	in	in	ADP
ftr-408	687	41	75	75	NUM
ftr-408	687	42	%	%	NOUN
ftr-408	687	43	of	of	ADP
ftr-408	687	44	the	the	DET
ftr-408	687	45	audits	audits	NOUN
ftr-408	687	46	,	,	PUNCT
ftr-408	687	47	the	the	DET
ftr-408	687	48	number	number	NOUN
ftr-408	687	49	langdon	langdon	PROPN
ftr-408	687	50	anticipated	anticipated	PROPN
ftr-408	687	51	would	would	AUX
ftr-408	687	52	be	be	AUX
ftr-408	687	53	necessary	necessary	ADJ
ftr-408	687	54	to	to	PART
ftr-408	687	55	achieve	achieve	VERB
ftr-408	687	56	everson	everson	PROPN
ftr-408	687	57	’s	’s	PART
ftr-408	687	58	goals	goal	NOUN
ftr-408	687	59	.	.	PUNCT
ftr-408	688	1	see	see	VERB
ftr-408	688	2	section	section	NOUN
ftr-408	688	3	v.b.1	v.b.1	NOUN
ftr-408	688	4	.	.	PUNCT
ftr-408	689	1	117	117	NUM
ftr-408	689	2	.	.	PUNCT
ftr-408	689	3	life	life	NOUN
ftr-408	689	4	audit	audit	NOUN
ftr-408	689	5	memo	memo	NOUN
ftr-408	689	6	,	,	PUNCT
ftr-408	689	7	supra	supra	PROPN
ftr-408	689	8	note	note	NOUN
ftr-408	689	9	105	105	NUM
ftr-408	689	10	.	.	PUNCT
ftr-408	689	11	118	118	NUM
ftr-408	689	12	.	.	PUNCT
ftr-408	690	1	corporate	corporate	ADJ
ftr-408	690	2	audit	audit	NOUN
ftr-408	690	3	rates	rate	NOUN
ftr-408	690	4	–	–	PUNCT
ftr-408	690	5	wide	wide	ADJ
ftr-408	690	6	disparities	disparity	NOUN
ftr-408	690	7	found	find	VERB
ftr-408	690	8	in	in	ADP
ftr-408	690	9	different	different	ADJ
ftr-408	690	10	industries	industry	NOUN
ftr-408	690	11	,	,	PUNCT
ftr-408	690	12	at	at	ADP
ftr-408	690	13	http://www.trac.syr.edu/tracirs/latest/current/	http://www.trac.syr.edu/tracirs/latest/current/	PROPN
ftr-408	690	14	(	(	PUNCT
ftr-408	690	15	last	last	ADJ
ftr-408	690	16	visited	visit	VERB
ftr-408	690	17	jun.6	jun.6	PROPN
ftr-408	690	18	,	,	PUNCT
ftr-408	690	19	2005	2005	NUM
ftr-408	690	20	)	)	PUNCT
ftr-408	690	21	.	.	PUNCT
ftr-408	691	1	2006	2006	NUM
ftr-408	691	2	]	]	PUNCT
ftr-408	691	3	agency	agency	NOUN
ftr-408	691	4	activism	activism	NOUN
ftr-408	691	5	as	as	ADP
ftr-408	691	6	a	a	DET
ftr-408	691	7	new	new	ADJ
ftr-408	691	8	way	way	NOUN
ftr-408	691	9	of	of	ADP
ftr-408	691	10	life	life	NOUN
ftr-408	691	11	489	489	NUM
ftr-408	691	12	current	current	ADJ
ftr-408	691	13	closed	close	VERB
ftr-408	691	14	-	-	PUNCT
ftr-408	691	15	door	door	NOUN
ftr-408	691	16	policy	policy	NOUN
ftr-408	691	17	reverses	reverse	VERB
ftr-408	691	18	information	information	NOUN
ftr-408	691	19	practices	practice	NOUN
ftr-408	691	20	that	that	PRON
ftr-408	691	21	have	have	AUX
ftr-408	691	22	been	be	AUX
ftr-408	691	23	generally	generally	ADV
ftr-408	691	24	followed	follow	VERB
ftr-408	691	25	for	for	ADP
ftr-408	691	26	the	the	DET
ftr-408	691	27	last	last	ADJ
ftr-408	691	28	three	three	NUM
ftr-408	691	29	decades	decade	NOUN
ftr-408	691	30	.	.	PUNCT
ftr-408	692	1	119	119	NUM
ftr-408	692	2	such	such	ADJ
ftr-408	692	3	limited	limited	ADJ
ftr-408	692	4	disclosure	disclosure	NOUN
ftr-408	692	5	combined	combine	VERB
ftr-408	692	6	with	with	ADP
ftr-408	692	7	the	the	DET
ftr-408	692	8	irs	irs	PROPN
ftr-408	692	9	’s	’s	PART
ftr-408	692	10	refusal	refusal	NOUN
ftr-408	692	11	to	to	PART
ftr-408	692	12	disclose	disclose	VERB
ftr-408	692	13	all	all	PRON
ftr-408	692	14	of	of	ADP
ftr-408	692	15	the	the	DET
ftr-408	692	16	documents	document	NOUN
ftr-408	692	17	in	in	ADP
ftr-408	692	18	this	this	DET
ftr-408	692	19	author	author	NOUN
ftr-408	692	20	’s	’s	PART
ftr-408	692	21	foia	foia	PROPN
ftr-408	692	22	request	request	NOUN
ftr-408	692	23	supports	support	VERB
ftr-408	692	24	the	the	DET
ftr-408	692	25	conclusion	conclusion	NOUN
ftr-408	692	26	that	that	SCONJ
ftr-408	692	27	the	the	DET
ftr-408	692	28	irs	irs	PROPN
ftr-408	692	29	is	be	AUX
ftr-408	692	30	creating	create	VERB
ftr-408	692	31	a	a	DET
ftr-408	692	32	secret	secret	ADJ
ftr-408	692	33	law	law	NOUN
ftr-408	692	34	through	through	ADP
ftr-408	692	35	life	life	NOUN
ftr-408	692	36	without	without	ADP
ftr-408	692	37	any	any	DET
ftr-408	692	38	accountability.120	accountability.120	ADV
ftr-408	692	39	some	some	DET
ftr-408	692	40	insight	insight	NOUN
ftr-408	692	41	can	can	AUX
ftr-408	692	42	be	be	AUX
ftr-408	692	43	obtained	obtain	VERB
ftr-408	692	44	by	by	ADP
ftr-408	692	45	a	a	DET
ftr-408	692	46	trac	trac	NOUN
ftr-408	692	47	analysis	analysis	NOUN
ftr-408	692	48	performed	perform	VERB
ftr-408	692	49	on	on	ADP
ftr-408	692	50	data	datum	NOUN
ftr-408	692	51	from	from	ADP
ftr-408	692	52	the	the	DET
ftr-408	692	53	first	first	ADJ
ftr-408	692	54	half	half	NOUN
ftr-408	692	55	of	of	ADP
ftr-408	692	56	2004	2004	NUM
ftr-408	692	57	.	.	PUNCT
ftr-408	693	1	“	"	PUNCT
ftr-408	693	2	the	the	DET
ftr-408	693	3	group	group	NOUN
ftr-408	693	4	said	say	VERB
ftr-408	693	5	irs	irs	PROPN
ftr-408	693	6	data	datum	NOUN
ftr-408	693	7	showed	show	VERB
ftr-408	693	8	a	a	DET
ftr-408	693	9	10	10	NUM
ftr-408	693	10	%	%	NOUN
ftr-408	693	11	decline	decline	NOUN
ftr-408	693	12	in	in	ADP
ftr-408	693	13	the	the	DET
ftr-408	693	14	time	time	NOUN
ftr-408	693	15	spent	spend	VERB
ftr-408	693	16	on	on	ADP
ftr-408	693	17	examinations	examination	NOUN
ftr-408	693	18	of	of	ADP
ftr-408	693	19	moderately	moderately	ADV
ftr-408	693	20	sized	sized	ADJ
ftr-408	693	21	corporations	corporation	NOUN
ftr-408	693	22	in	in	ADP
ftr-408	693	23	the	the	DET
ftr-408	693	24	first	first	ADJ
ftr-408	693	25	half	half	NOUN
ftr-408	693	26	of	of	ADP
ftr-408	693	27	fy	fy	PROPN
ftr-408	693	28	2004	2004	NUM
ftr-408	693	29	,	,	PUNCT
ftr-408	693	30	while	while	SCONJ
ftr-408	693	31	time	time	NOUN
ftr-408	693	32	spent	spend	VERB
ftr-408	693	33	on	on	ADP
ftr-408	693	34	audits	audits	NOUN
ftr-408	693	35	of	of	ADP
ftr-408	693	36	the	the	DET
ftr-408	693	37	largest	large	ADJ
ftr-408	693	38	companies	company	NOUN
ftr-408	693	39	dropped	drop	VERB
ftr-408	693	40	by	by	ADP
ftr-408	693	41	33	33	NUM
ftr-408	693	42	%	%	NOUN
ftr-408	693	43	,	,	PUNCT
ftr-408	693	44	trac	trac	PROPN
ftr-408	693	45	said	say	VERB
ftr-408	693	46	.	.	PUNCT
ftr-408	693	47	”	"	PUNCT
ftr-408	694	1	trac	trac	PROPN
ftr-408	694	2	believed	believe	VERB
ftr-408	694	3	that	that	SCONJ
ftr-408	694	4	such	such	DET
ftr-408	694	5	a	a	DET
ftr-408	694	6	decline	decline	NOUN
ftr-408	694	7	in	in	ADP
ftr-408	694	8	thoroughness	thoroughness	NOUN
ftr-408	694	9	of	of	ADP
ftr-408	694	10	the121	the121	ADJ
ftr-408	694	11	audits	audits	NOUN
ftr-408	694	12	of	of	ADP
ftr-408	694	13	large	large	ADJ
ftr-408	694	14	corporations	corporation	NOUN
ftr-408	694	15	could	could	AUX
ftr-408	694	16	have	have	AUX
ftr-408	694	17	greatly	greatly	ADV
ftr-408	694	18	contributed	contribute	VERB
ftr-408	694	19	to	to	ADP
ftr-408	694	20	the	the	DET
ftr-408	694	21	fact	fact	NOUN
ftr-408	694	22	that	that	SCONJ
ftr-408	694	23	the	the	DET
ftr-408	694	24	irs	irs	PROPN
ftr-408	694	25	concluded	conclude	VERB
ftr-408	694	26	that	that	SCONJ
ftr-408	694	27	substantially	substantially	ADV
ftr-408	694	28	less	less	ADV
ftr-408	694	29	additional	additional	ADJ
ftr-408	694	30	taxes	taxis	NOUN
ftr-408	694	31	discovered	discover	VERB
ftr-408	694	32	through	through	ADP
ftr-408	694	33	corporate	corporate	ADJ
ftr-408	694	34	audits	audits	NOUN
ftr-408	694	35	were	be	AUX
ftr-408	694	36	due	due	ADJ
ftr-408	694	37	in	in	ADP
ftr-408	694	38	the	the	DET
ftr-408	694	39	first	first	ADJ
ftr-408	694	40	half	half	NOUN
ftr-408	694	41	of	of	ADP
ftr-408	694	42	2004	2004	NUM
ftr-408	694	43	than	than	ADP
ftr-408	694	44	in	in	ADP
ftr-408	694	45	2003	2003	NUM
ftr-408	694	46	.	.	PUNCT
ftr-408	695	1	trac122	trac122	PROPN
ftr-408	695	2	concluded	conclude	VERB
ftr-408	695	3	that	that	SCONJ
ftr-408	695	4	the	the	DET
ftr-408	695	5	lmsb	lmsb	PROPN
ftr-408	695	6	“	"	PUNCT
ftr-408	695	7	has	have	AUX
ftr-408	695	8	tried	try	VERB
ftr-408	695	9	to	to	PART
ftr-408	695	10	hold	hold	VERB
ftr-408	695	11	the	the	DET
ftr-408	695	12	line	line	NOUN
ftr-408	695	13	on	on	ADP
ftr-408	695	14	audit	audit	NOUN
ftr-408	695	15	coverage	coverage	NOUN
ftr-408	695	16	by	by	ADP
ftr-408	695	17	allowing	allow	VERB
ftr-408	695	18	the	the	DET
ftr-408	695	19	time	time	NOUN
ftr-408	695	20	allocated	allocate	VERB
ftr-408	695	21	for	for	SCONJ
ftr-408	695	22	each	each	DET
ftr-408	695	23	audit	audit	NOUN
ftr-408	695	24	to	to	PART
ftr-408	695	25	slip	slip	VERB
ftr-408	695	26	.	.	PUNCT
ftr-408	695	27	”	"	PUNCT
ftr-408	696	1	thus	thus	ADV
ftr-408	696	2	,	,	PUNCT
ftr-408	696	3	this	this	DET
ftr-408	696	4	data	datum	NOUN
ftr-408	696	5	contradicts123	contradicts123	VERB
ftr-408	696	6	the	the	DET
ftr-408	696	7	irs	irs	PROPN
ftr-408	696	8	’s	’s	PART
ftr-408	696	9	claim	claim	NOUN
ftr-408	696	10	that	that	SCONJ
ftr-408	696	11	it	it	PRON
ftr-408	696	12	can	can	AUX
ftr-408	696	13	decrease	decrease	VERB
ftr-408	696	14	audit	audit	NOUN
ftr-408	696	15	times	time	NOUN
ftr-408	696	16	while	while	SCONJ
ftr-408	696	17	maintaining	maintain	VERB
ftr-408	696	18	audit	audit	NOUN
ftr-408	696	19	thoroughness	thoroughness	NOUN
ftr-408	696	20	.	.	PUNCT
ftr-408	697	1	the	the	DET
ftr-408	697	2	irs	irs	PROPN
ftr-408	697	3	has	have	AUX
ftr-408	697	4	summarily	summarily	ADV
ftr-408	697	5	dismissed	dismiss	VERB
ftr-408	697	6	many	many	ADJ
ftr-408	697	7	of	of	ADP
ftr-408	697	8	these	these	DET
ftr-408	697	9	complaints	complaint	NOUN
ftr-408	697	10	against	against	ADP
ftr-408	697	11	the	the	DET
ftr-408	697	12	program	program	NOUN
ftr-408	697	13	with	with	ADP
ftr-408	697	14	little	little	ADJ
ftr-408	697	15	acknowledgment	acknowledgment	NOUN
ftr-408	697	16	of	of	ADP
ftr-408	697	17	their	their	PRON
ftr-408	697	18	possible	possible	ADJ
ftr-408	697	19	merit	merit	NOUN
ftr-408	697	20	.	.	PUNCT
ftr-408	698	1	the	the	DET
ftr-408	698	2	internal	internal	ADJ
ftr-408	698	3	revenue	revenue	NOUN
ftr-408	698	4	manual	manual	NOUN
ftr-408	698	5	states	state	VERB
ftr-408	698	6	succinctly	succinctly	ADV
ftr-408	698	7	that	that	SCONJ
ftr-408	698	8	“	"	PUNCT
ftr-408	698	9	[	[	X
ftr-408	698	10	t]he	t]he	ADJ
ftr-408	698	11	establishment	establishment	NOUN
ftr-408	698	12	of	of	ADP
ftr-408	698	13	a	a	DET
ftr-408	698	14	materiality	materiality	NOUN
ftr-408	698	15	threshold(s	threshold(s	NOUN
ftr-408	698	16	)	)	PUNCT
ftr-408	698	17	will	will	AUX
ftr-408	698	18	not	not	PART
ftr-408	698	19	impact	impact	VERB
ftr-408	698	20	the	the	DET
ftr-408	698	21	examiner	examiner	NOUN
ftr-408	698	22	’s	’s	PART
ftr-408	698	23	responsibility	responsibility	NOUN
ftr-408	698	24	to	to	PART
ftr-408	698	25	verify	verify	VERB
ftr-408	698	26	the	the	DET
ftr-408	698	27	proper	proper	ADJ
ftr-408	698	28	computation	computation	NOUN
ftr-408	698	29	of	of	ADP
ftr-408	698	30	tax	tax	NOUN
ftr-408	698	31	liability	liability	NOUN
ftr-408	698	32	.	.	PUNCT
ftr-408	698	33	”	"	PUNCT
ftr-408	699	1	the	the	DET
ftr-408	699	2	internal	internal	ADJ
ftr-408	699	3	revenue	revenue	NOUN
ftr-408	699	4	manual	manual	NOUN
ftr-408	699	5	,	,	PUNCT
ftr-408	699	6	however	however	ADV
ftr-408	699	7	,	,	PUNCT
ftr-408	699	8	does124	does124	PROPN
ftr-408	699	9	not	not	PART
ftr-408	699	10	say	say	VERB
ftr-408	699	11	how	how	SCONJ
ftr-408	699	12	an	an	DET
ftr-408	699	13	auditor	auditor	NOUN
ftr-408	699	14	can	can	AUX
ftr-408	699	15	ascertain	ascertain	VERB
ftr-408	699	16	the	the	DET
ftr-408	699	17	correctness	correctness	NOUN
ftr-408	699	18	of	of	ADP
ftr-408	699	19	any	any	DET
ftr-408	699	20	return	return	NOUN
ftr-408	699	21	while	while	SCONJ
ftr-408	699	22	ignoring	ignore	VERB
ftr-408	699	23	all	all	DET
ftr-408	699	24	but	but	SCONJ
ftr-408	699	25	a	a	DET
ftr-408	699	26	few	few	ADJ
ftr-408	699	27	items	item	NOUN
ftr-408	699	28	that	that	PRON
ftr-408	699	29	warrant	warrant	VERB
ftr-408	699	30	audit	audit	NOUN
ftr-408	699	31	.	.	PUNCT
ftr-408	700	1	other	other	ADJ
ftr-408	700	2	irs	irs	PROPN
ftr-408	700	3	officials	official	NOUN
ftr-408	700	4	have	have	AUX
ftr-408	700	5	offered	offer	VERB
ftr-408	700	6	a	a	DET
ftr-408	700	7	better	well	ADJ
ftr-408	700	8	answer	answer	NOUN
ftr-408	700	9	to	to	ADP
ftr-408	700	10	the	the	DET
ftr-408	700	11	negative	negative	ADJ
ftr-408	700	12	comments	comment	NOUN
ftr-408	700	13	.	.	PUNCT
ftr-408	701	1	they	they	PRON
ftr-408	701	2	have	have	AUX
ftr-408	701	3	argued	argue	VERB
ftr-408	701	4	that	that	SCONJ
ftr-408	701	5	“	"	PUNCT
ftr-408	701	6	their	their	PRON
ftr-408	701	7	analytical	analytical	ADJ
ftr-408	701	8	techniques	technique	NOUN
ftr-408	701	9	,	,	PUNCT
ftr-408	701	10	along	along	ADP
ftr-408	701	11	with	with	ADP
ftr-408	701	12	their	their	PRON
ftr-408	701	13	knowledge	knowledge	NOUN
ftr-408	701	14	of	of	ADP
ftr-408	701	15	the	the	DET
ftr-408	701	16	company	company	NOUN
ftr-408	701	17	’s	’s	PART
ftr-408	701	18	history	history	NOUN
ftr-408	701	19	,	,	PUNCT
ftr-408	701	20	will	will	AUX
ftr-408	701	21	prevent	prevent	VERB
ftr-408	701	22	taxpayers	taxpayer	NOUN
ftr-408	701	23	from	from	ADP
ftr-408	701	24	using	use	VERB
ftr-408	701	25	the	the	DET
ftr-408	701	26	life	life	NOUN
ftr-408	701	27	process	process	NOUN
ftr-408	701	28	to	to	PART
ftr-408	701	29	divert	divert	VERB
ftr-408	701	30	attention	attention	NOUN
ftr-408	701	31	from	from	ADP
ftr-408	701	32	scams	scam	NOUN
ftr-408	701	33	and	and	CCONJ
ftr-408	701	34	abuses	abuse	NOUN
ftr-408	701	35	.	.	PUNCT
ftr-408	701	36	”	"	PUNCT
ftr-408	702	1	this	this	DET
ftr-408	702	2	statement	statement	NOUN
ftr-408	702	3	is,125	is,125	VERB
ftr-408	702	4	119	119	NUM
ftr-408	702	5	.	.	PUNCT
ftr-408	703	1	i	i	PRON
ftr-408	703	2	d.	d.	PROPN
ftr-408	703	3	see	see	VERB
ftr-408	703	4	section	section	PROPN
ftr-408	703	5	iv.b	iv.b	PROPN
ftr-408	703	6	,	,	PUNCT
ftr-408	703	7	supra	supra	NOUN
ftr-408	703	8	,	,	PUNCT
ftr-408	703	9	for	for	ADP
ftr-408	703	10	a	a	DET
ftr-408	703	11	more	more	ADV
ftr-408	703	12	detailed	detailed	ADJ
ftr-408	703	13	discussion	discussion	NOUN
ftr-408	703	14	of	of	ADP
ftr-408	703	15	the	the	DET
ftr-408	703	16	information	information	NOUN
ftr-408	703	17	that	that	PRON
ftr-408	703	18	the	the	DET
ftr-408	703	19	irs	irs	PROPN
ftr-408	703	20	has	have	AUX
ftr-408	703	21	withheld	withhold	VERB
ftr-408	703	22	regarding	regard	VERB
ftr-408	703	23	life	life	NOUN
ftr-408	703	24	.	.	PUNCT
ftr-408	704	1	120	120	NUM
ftr-408	704	2	.	.	PUNCT
ftr-408	705	1	see	see	VERB
ftr-408	705	2	supra	supra	PROPN
ftr-408	705	3	section	section	PROPN
ftr-408	705	4	iv.b	iv.b	PROPN
ftr-408	705	5	.	.	PROPN
ftr-408	706	1	121	121	NUM
ftr-408	706	2	.	.	PUNCT
ftr-408	707	1	alison	alison	PROPN
ftr-408	707	2	bennett	bennett	PROPN
ftr-408	707	3	,	,	PUNCT
ftr-408	707	4	trac	trac	PROPN
ftr-408	707	5	says	say	VERB
ftr-408	707	6	pace	pace	NOUN
ftr-408	707	7	of	of	ADP
ftr-408	707	8	corporate	corporate	ADJ
ftr-408	707	9	audits	audits	NOUN
ftr-408	707	10	headed	head	VERB
ftr-408	707	11	toward	toward	ADP
ftr-408	707	12	new	new	ADJ
ftr-408	707	13	low	low	NOUN
ftr-408	707	14	in	in	ADP
ftr-408	707	15	fiscal	fiscal	ADJ
ftr-408	707	16	2004	2004	NUM
ftr-408	707	17	,	,	PUNCT
ftr-408	707	18	211	211	NUM
ftr-408	707	19	bna	bna	PROPN
ftr-408	707	20	daily	daily	ADJ
ftr-408	707	21	tax	tax	NOUN
ftr-408	707	22	report	report	NOUN
ftr-408	707	23	g-2	g-2	NOUN
ftr-408	707	24	,	,	PUNCT
ftr-408	707	25	g-3	g-3	PROPN
ftr-408	707	26	(	(	PUNCT
ftr-408	707	27	nov	nov	PROPN
ftr-408	707	28	.	.	PROPN
ftr-408	707	29	2	2	NUM
ftr-408	707	30	,	,	PUNCT
ftr-408	707	31	2004	2004	NUM
ftr-408	707	32	)	)	PUNCT
ftr-408	707	33	.	.	PUNCT
ftr-408	708	1	note	note	VERB
ftr-408	708	2	that	that	SCONJ
ftr-408	708	3	the	the	DET
ftr-408	708	4	irs	irs	PROPN
ftr-408	708	5	has	have	AUX
ftr-408	708	6	criticized	criticize	VERB
ftr-408	708	7	trac	trac	NOUN
ftr-408	708	8	’s	’s	PART
ftr-408	708	9	arguments	argument	NOUN
ftr-408	708	10	because	because	SCONJ
ftr-408	708	11	the	the	DET
ftr-408	708	12	irs	irs	PROPN
ftr-408	708	13	does	do	AUX
ftr-408	708	14	not	not	PART
ftr-408	708	15	believe	believe	VERB
ftr-408	708	16	that	that	SCONJ
ftr-408	708	17	accurate	accurate	ADJ
ftr-408	708	18	conclusions	conclusion	NOUN
ftr-408	708	19	can	can	AUX
ftr-408	708	20	be	be	AUX
ftr-408	708	21	derived	derive	VERB
ftr-408	708	22	from	from	ADP
ftr-408	708	23	data	datum	NOUN
ftr-408	708	24	that	that	PRON
ftr-408	708	25	only	only	ADV
ftr-408	708	26	reflects	reflect	VERB
ftr-408	708	27	six	six	NUM
ftr-408	708	28	months	month	NOUN
ftr-408	708	29	.	.	PUNCT
ftr-408	709	1	i	i	PRON
ftr-408	709	2	d.	d.	PROPN
ftr-408	709	3	122	122	NUM
ftr-408	709	4	.	.	PUNCT
ftr-408	710	1	i	i	PRON
ftr-408	710	2	d.	d.	PROPN
ftr-408	710	3	123	123	NUM
ftr-408	710	4	.	.	PUNCT
ftr-408	711	1	i	i	PRON
ftr-408	711	2	d.	d.	PROPN
ftr-408	711	3	124	124	NUM
ftr-408	711	4	.	.	PUNCT
ftr-408	712	1	i.r.m	i.r.m	PROPN
ftr-408	712	2	.	.	PUNCT
ftr-408	713	1	4.51.3.4.5(5	4.51.3.4.5(5	NUM
ftr-408	713	2	)	)	PUNCT
ftr-408	713	3	(	(	PUNCT
ftr-408	713	4	2004	2004	NUM
ftr-408	713	5	)	)	PUNCT
ftr-408	713	6	.	.	PUNCT
ftr-408	714	1	125	125	NUM
ftr-408	714	2	.	.	PUNCT
ftr-408	715	1	crenshaw	crenshaw	PROPN
ftr-408	715	2	,	,	PUNCT
ftr-408	715	3	supra	supra	PROPN
ftr-408	715	4	note	note	NOUN
ftr-408	715	5	9	9	NUM
ftr-408	715	6	.	.	NUM
ftr-408	715	7	490	490	NUM
ftr-408	715	8	florida	florida	PROPN
ftr-408	715	9	tax	tax	PROPN
ftr-408	715	10	review	review	NOUN
ftr-408	715	11	vol.7:7	vol.7:7	ADP
ftr-408	715	12	of	of	ADP
ftr-408	715	13	course	course	NOUN
ftr-408	715	14	,	,	PUNCT
ftr-408	715	15	tacit	tacit	ADJ
ftr-408	715	16	recognition	recognition	NOUN
ftr-408	715	17	of	of	ADP
ftr-408	715	18	the	the	DET
ftr-408	715	19	fact	fact	NOUN
ftr-408	715	20	that	that	SCONJ
ftr-408	715	21	life	life	NOUN
ftr-408	715	22	offers	offer	VERB
ftr-408	715	23	taxpayers	taxpayer	NOUN
ftr-408	715	24	new	new	ADJ
ftr-408	715	25	opportunities	opportunity	NOUN
ftr-408	715	26	to	to	PART
ftr-408	715	27	cheat	cheat	VERB
ftr-408	715	28	.	.	PUNCT
ftr-408	716	1	in	in	ADP
ftr-408	716	2	the	the	DET
ftr-408	716	3	first	first	ADJ
ftr-408	716	4	place	place	NOUN
ftr-408	716	5	,	,	PUNCT
ftr-408	716	6	life	life	NOUN
ftr-408	716	7	requires	require	VERB
ftr-408	716	8	one	one	NUM
ftr-408	716	9	to	to	PART
ftr-408	716	10	ignore	ignore	VERB
ftr-408	716	11	all	all	DET
ftr-408	716	12	but	but	SCONJ
ftr-408	716	13	a	a	DET
ftr-408	716	14	few	few	ADJ
ftr-408	716	15	issues	issue	NOUN
ftr-408	716	16	that	that	PRON
ftr-408	716	17	warrant	warrant	VERB
ftr-408	716	18	audit	audit	NOUN
ftr-408	716	19	.	.	PUNCT
ftr-408	717	1	life	life	NOUN
ftr-408	717	2	is	be	AUX
ftr-408	717	3	premised	premise	VERB
ftr-408	717	4	on	on	ADP
ftr-408	717	5	the	the	DET
ftr-408	717	6	fact	fact	NOUN
ftr-408	717	7	that	that	SCONJ
ftr-408	717	8	many	many	ADJ
ftr-408	717	9	items	item	NOUN
ftr-408	717	10	that	that	PRON
ftr-408	717	11	warrant	warrant	NOUN
ftr-408	717	12	audit	audit	NOUN
ftr-408	717	13	will	will	AUX
ftr-408	717	14	be	be	AUX
ftr-408	717	15	intentionally	intentionally	ADV
ftr-408	717	16	ignored	ignore	VERB
ftr-408	717	17	.	.	PUNCT
ftr-408	718	1	furthermore	furthermore	ADV
ftr-408	718	2	,	,	PUNCT
ftr-408	718	3	how	how	SCONJ
ftr-408	718	4	can	can	AUX
ftr-408	718	5	the	the	DET
ftr-408	718	6	auditors	auditor	NOUN
ftr-408	718	7	have	have	VERB
ftr-408	718	8	a	a	DET
ftr-408	718	9	strong	strong	ADJ
ftr-408	718	10	knowledge	knowledge	NOUN
ftr-408	718	11	of	of	ADP
ftr-408	718	12	a	a	DET
ftr-408	718	13	company	company	NOUN
ftr-408	718	14	’s	’s	PART
ftr-408	718	15	history	history	NOUN
ftr-408	718	16	if	if	SCONJ
ftr-408	718	17	it	it	PRON
ftr-408	718	18	has	have	AUX
ftr-408	718	19	been	be	AUX
ftr-408	718	20	audited	audit	VERB
ftr-408	718	21	only	only	ADV
ftr-408	718	22	once	once	ADV
ftr-408	718	23	in	in	ADP
ftr-408	718	24	twenty	twenty	NUM
ftr-408	718	25	years	year	NOUN
ftr-408	718	26	?	?	PUNCT
ftr-408	719	1	deborah	deborah	PROPN
ftr-408	719	2	nolan	nolan	PROPN
ftr-408	719	3	has	have	AUX
ftr-408	719	4	also	also	ADV
ftr-408	719	5	relied	rely	VERB
ftr-408	719	6	on	on	ADP
ftr-408	719	7	the	the	DET
ftr-408	719	8	life	life	NOUN
ftr-408	719	9	audit	audit	NOUN
ftr-408	719	10	procedures	procedure	NOUN
ftr-408	719	11	as	as	ADP
ftr-408	719	12	an	an	DET
ftr-408	719	13	inherent	inherent	ADJ
ftr-408	719	14	obstacle	obstacle	NOUN
ftr-408	719	15	to	to	PART
ftr-408	719	16	abuse	abuse	NOUN
ftr-408	719	17	of	of	ADP
ftr-408	719	18	life	life	NOUN
ftr-408	719	19	because	because	SCONJ
ftr-408	719	20	these	these	DET
ftr-408	719	21	procedures	procedure	NOUN
ftr-408	719	22	“	"	PUNCT
ftr-408	719	23	allow	allow	VERB
ftr-408	719	24	auditors	auditor	NOUN
ftr-408	719	25	to	to	PART
ftr-408	719	26	follow	follow	VERB
ftr-408	719	27	trails	trail	NOUN
ftr-408	719	28	off	off	ADP
ftr-408	719	29	audit	audit	NOUN
ftr-408	719	30	plans	plan	NOUN
ftr-408	719	31	if	if	SCONJ
ftr-408	719	32	solid	solid	ADJ
ftr-408	719	33	evidence	evidence	NOUN
ftr-408	719	34	indicates	indicate	VERB
ftr-408	719	35	problems	problem	NOUN
ftr-408	719	36	.	.	PUNCT
ftr-408	719	37	”	"	PUNCT
ftr-408	720	1	126	126	NUM
ftr-408	720	2	one	one	NUM
ftr-408	720	3	of	of	ADP
ftr-408	720	4	the	the	DET
ftr-408	720	5	more	more	ADV
ftr-408	720	6	telling	telling	ADJ
ftr-408	720	7	statements	statement	NOUN
ftr-408	720	8	that	that	SCONJ
ftr-408	720	9	the	the	DET
ftr-408	720	10	irs	irs	PROPN
ftr-408	720	11	has	have	AUX
ftr-408	720	12	made	make	VERB
ftr-408	720	13	regarding	regard	VERB
ftr-408	720	14	these	these	DET
ftr-408	720	15	complaints	complaint	NOUN
ftr-408	720	16	occurs	occur	VERB
ftr-408	720	17	in	in	ADP
ftr-408	720	18	an	an	DET
ftr-408	720	19	internal	internal	ADJ
ftr-408	720	20	,	,	PUNCT
ftr-408	720	21	frequently	frequently	ADV
ftr-408	720	22	-	-	PUNCT
ftr-408	720	23	asked	ask	VERB
ftr-408	720	24	-	-	PUNCT
ftr-408	720	25	questions	question	NOUN
ftr-408	720	26	document	document	NOUN
ftr-408	720	27	that	that	PRON
ftr-408	720	28	the	the	DET
ftr-408	720	29	irs	irs	PROPN
ftr-408	720	30	prepared	prepare	VERB
ftr-408	720	31	regarding	regard	VERB
ftr-408	720	32	life	life	NOUN
ftr-408	720	33	.	.	PUNCT
ftr-408	721	1	in	in	ADP
ftr-408	721	2	response	response	NOUN
ftr-408	721	3	to	to	ADP
ftr-408	721	4	the	the	DET
ftr-408	721	5	question	question	NOUN
ftr-408	721	6	of	of	ADP
ftr-408	721	7	whether	whether	SCONJ
ftr-408	721	8	it	it	PRON
ftr-408	721	9	would	would	AUX
ftr-408	721	10	be	be	AUX
ftr-408	721	11	possible	possible	ADJ
ftr-408	721	12	for	for	SCONJ
ftr-408	721	13	the	the	DET
ftr-408	721	14	auditor	auditor	NOUN
ftr-408	721	15	to	to	PART
ftr-408	721	16	“	"	PUNCT
ftr-408	721	17	determine	determine	VERB
ftr-408	721	18	the	the	DET
ftr-408	721	19	issues	issue	NOUN
ftr-408	721	20	that	that	PRON
ftr-408	721	21	will	will	AUX
ftr-408	721	22	have	have	VERB
ftr-408	721	23	substantial	substantial	ADJ
ftr-408	721	24	noncompliance	noncompliance	NOUN
ftr-408	721	25	without	without	ADP
ftr-408	721	26	getting	get	VERB
ftr-408	721	27	into	into	ADP
ftr-408	721	28	the	the	DET
ftr-408	721	29	books	book	NOUN
ftr-408	721	30	and	and	CCONJ
ftr-408	721	31	records	record	NOUN
ftr-408	721	32	of	of	ADP
ftr-408	721	33	the	the	DET
ftr-408	721	34	taxpayer	taxpayer	NOUN
ftr-408	721	35	,	,	PUNCT
ftr-408	721	36	”	"	PUNCT
ftr-408	721	37	the	the	DET
ftr-408	721	38	entire	entire	ADJ
ftr-408	721	39	answer	answer	NOUN
ftr-408	721	40	was	be	AUX
ftr-408	721	41	as	as	SCONJ
ftr-408	721	42	follows	follow	VERB
ftr-408	721	43	:	:	PUNCT
ftr-408	721	44	the	the	DET
ftr-408	721	45	life	life	NOUN
ftr-408	721	46	process	process	NOUN
ftr-408	721	47	may	may	AUX
ftr-408	721	48	change	change	VERB
ftr-408	721	49	the	the	DET
ftr-408	721	50	way	way	NOUN
ftr-408	721	51	you	you	PRON
ftr-408	721	52	conduct	conduct	VERB
ftr-408	721	53	your	your	PRON
ftr-408	721	54	examination	examination	NOUN
ftr-408	721	55	.	.	PUNCT
ftr-408	722	1	after	after	ADP
ftr-408	722	2	conducting	conduct	VERB
ftr-408	722	3	your	your	PRON
ftr-408	722	4	full	full	ADJ
ftr-408	722	5	risk	risk	NOUN
ftr-408	722	6	analysis	analysis	NOUN
ftr-408	722	7	,	,	PUNCT
ftr-408	722	8	life	life	NOUN
ftr-408	722	9	involves	involve	VERB
ftr-408	722	10	increased	increase	VERB
ftr-408	722	11	communication	communication	NOUN
ftr-408	722	12	and	and	CCONJ
ftr-408	722	13	interaction	interaction	NOUN
ftr-408	722	14	with	with	ADP
ftr-408	722	15	the	the	DET
ftr-408	722	16	taxpayer	taxpayer	NOUN
ftr-408	722	17	as	as	ADV
ftr-408	722	18	well	well	ADV
ftr-408	722	19	as	as	ADP
ftr-408	722	20	materiality	materiality	NOUN
ftr-408	722	21	considerations	consideration	NOUN
ftr-408	722	22	in	in	ADP
ftr-408	722	23	setting	set	VERB
ftr-408	722	24	/	/	SYM
ftr-408	722	25	narrowing	narrow	VERB
ftr-408	722	26	your	your	PRON
ftr-408	722	27	initial	initial	ADJ
ftr-408	722	28	scope	scope	NOUN
ftr-408	722	29	.	.	PUNCT
ftr-408	723	1	inherent	inherent	ADJ
ftr-408	723	2	in	in	ADP
ftr-408	723	3	the	the	DET
ftr-408	723	4	process	process	NOUN
ftr-408	723	5	is	be	AUX
ftr-408	723	6	examining	examine	VERB
ftr-408	723	7	issues	issue	NOUN
ftr-408	723	8	with	with	ADP
ftr-408	723	9	the	the	DET
ftr-408	723	10	greatest	great	ADJ
ftr-408	723	11	compliance	compliance	NOUN
ftr-408	723	12	risk	risk	NOUN
ftr-408	723	13	in	in	ADP
ftr-408	723	14	a	a	DET
ftr-408	723	15	shorter	short	ADJ
ftr-408	723	16	timeframe	timeframe	NOUN
ftr-408	723	17	due	due	ADP
ftr-408	723	18	to	to	ADP
ftr-408	723	19	increased	increase	VERB
ftr-408	723	20	involvement	involvement	NOUN
ftr-408	723	21	of	of	ADP
ftr-408	723	22	the	the	DET
ftr-408	723	23	taxpayer	taxpayer	NOUN
ftr-408	723	24	.	.	PUNCT
ftr-408	724	1	once	once	SCONJ
ftr-408	724	2	you	you	PRON
ftr-408	724	3	have	have	AUX
ftr-408	724	4	identified	identify	VERB
ftr-408	724	5	an	an	DET
ftr-408	724	6	account	account	NOUN
ftr-408	724	7	or	or	CCONJ
ftr-408	724	8	a	a	DET
ftr-408	724	9	transaction	transaction	NOUN
ftr-408	724	10	,	,	PUNCT
ftr-408	724	11	you	you	PRON
ftr-408	724	12	should	should	AUX
ftr-408	724	13	be	be	AUX
ftr-408	724	14	communicating	communicate	VERB
ftr-408	724	15	with	with	ADP
ftr-408	724	16	the	the	DET
ftr-408	724	17	taxpayer	taxpayer	NOUN
ftr-408	724	18	,	,	PUNCT
ftr-408	724	19	having	have	VERB
ftr-408	724	20	them	they	PRON
ftr-408	724	21	explain	explain	VERB
ftr-408	724	22	the	the	DET
ftr-408	724	23	transaction	transaction	NOUN
ftr-408	724	24	to	to	ADP
ftr-408	724	25	you	you	PRON
ftr-408	724	26	,	,	PUNCT
ftr-408	724	27	rather	rather	ADV
ftr-408	724	28	than	than	ADP
ftr-408	724	29	issuing	issue	VERB
ftr-408	724	30	a	a	DET
ftr-408	724	31	series	series	NOUN
ftr-408	724	32	of	of	ADP
ftr-408	724	33	idrs	idrs	PROPN
ftr-408	724	34	.	.	PUNCT
ftr-408	725	1	the	the	DET
ftr-408	725	2	examination	examination	NOUN
ftr-408	725	3	techniques	technique	NOUN
ftr-408	725	4	that	that	PRON
ftr-408	725	5	you	you	PRON
ftr-408	725	6	use	use	VERB
ftr-408	725	7	to	to	PART
ftr-408	725	8	determine	determine	VERB
ftr-408	725	9	that	that	SCONJ
ftr-408	725	10	the	the	DET
ftr-408	725	11	taxpayer	taxpayer	NOUN
ftr-408	725	12	has	have	AUX
ftr-408	725	13	reasonably	reasonably	ADV
ftr-408	725	14	complied	comply	VERB
ftr-408	725	15	with	with	SCONJ
ftr-408	725	16	the	the	DET
ftr-408	725	17	law	law	NOUN
ftr-408	725	18	do	do	AUX
ftr-408	725	19	not	not	PART
ftr-408	725	20	change	change	VERB
ftr-408	725	21	.	.	PUNCT
ftr-408	726	1	127	127	NUM
ftr-408	726	2	this	this	DET
ftr-408	726	3	double	double	ADJ
ftr-408	726	4	-	-	PUNCT
ftr-408	726	5	speak	speak	NOUN
ftr-408	726	6	makes	make	VERB
ftr-408	726	7	it	it	PRON
ftr-408	726	8	clear	clear	ADJ
ftr-408	726	9	that	that	SCONJ
ftr-408	726	10	the	the	DET
ftr-408	726	11	irs	irs	PROPN
ftr-408	726	12	understands	understand	VERB
ftr-408	726	13	the	the	DET
ftr-408	726	14	problem	problem	NOUN
ftr-408	726	15	,	,	PUNCT
ftr-408	726	16	has	have	VERB
ftr-408	726	17	no	no	DET
ftr-408	726	18	answer	answer	NOUN
ftr-408	726	19	,	,	PUNCT
ftr-408	726	20	and	and	CCONJ
ftr-408	726	21	has	have	AUX
ftr-408	726	22	determined	determine	VERB
ftr-408	726	23	to	to	PART
ftr-408	726	24	ignore	ignore	VERB
ftr-408	726	25	its	its	PRON
ftr-408	726	26	implications	implication	NOUN
ftr-408	726	27	.	.	PUNCT
ftr-408	727	1	by	by	ADP
ftr-408	727	2	merely	merely	ADV
ftr-408	727	3	stating	state	VERB
ftr-408	727	4	that	that	SCONJ
ftr-408	727	5	the	the	DET
ftr-408	727	6	audit	audit	NOUN
ftr-408	727	7	process	process	NOUN
ftr-408	727	8	will	will	AUX
ftr-408	727	9	change	change	VERB
ftr-408	727	10	,	,	PUNCT
ftr-408	727	11	the	the	DET
ftr-408	727	12	irs	irs	PROPN
ftr-408	727	13	has	have	AUX
ftr-408	727	14	managed	manage	VERB
ftr-408	727	15	to	to	PART
ftr-408	727	16	answer	answer	VERB
ftr-408	727	17	the	the	DET
ftr-408	727	18	question	question	NOUN
ftr-408	727	19	without	without	ADP
ftr-408	727	20	answering	answer	VERB
ftr-408	727	21	it	it	PRON
ftr-408	727	22	at	at	ADV
ftr-408	727	23	all	all	ADV
ftr-408	727	24	.	.	PUNCT
ftr-408	728	1	nothing	nothing	PRON
ftr-408	728	2	in	in	ADP
ftr-408	728	3	the	the	DET
ftr-408	728	4	above	above	ADJ
ftr-408	728	5	statement	statement	NOUN
ftr-408	728	6	actually	actually	ADV
ftr-408	728	7	addresses	address	VERB
ftr-408	728	8	the	the	DET
ftr-408	728	9	concern	concern	NOUN
ftr-408	728	10	over	over	ADP
ftr-408	728	11	whether	whether	SCONJ
ftr-408	728	12	the	the	DET
ftr-408	728	13	shortened	shorten	VERB
ftr-408	728	14	audit	audit	NOUN
ftr-408	728	15	process	process	NOUN
ftr-408	728	16	could	could	AUX
ftr-408	728	17	have	have	AUX
ftr-408	728	18	drastic	drastic	ADJ
ftr-408	728	19	thoroughness	thoroughness	NOUN
ftr-408	728	20	ramifications	ramification	NOUN
ftr-408	728	21	.	.	PUNCT
ftr-408	729	1	126	126	NUM
ftr-408	729	2	weisman	weisman	NOUN
ftr-408	729	3	,	,	PUNCT
ftr-408	729	4	supra	supra	PROPN
ftr-408	729	5	note	note	NOUN
ftr-408	729	6	97	97	NUM
ftr-408	729	7	.	.	PUNCT
ftr-408	730	1	also	also	ADV
ftr-408	730	2	see	see	VERB
ftr-408	730	3	section	section	PROPN
ftr-408	730	4	iii.c.2	iii.c.2	PROPN
ftr-408	730	5	,	,	PUNCT
ftr-408	730	6	supra	supra	PROPN
ftr-408	730	7	,	,	PUNCT
ftr-408	730	8	for	for	ADP
ftr-408	730	9	a	a	DET
ftr-408	730	10	discussion	discussion	NOUN
ftr-408	730	11	of	of	ADP
ftr-408	730	12	how	how	SCONJ
ftr-408	730	13	an	an	DET
ftr-408	730	14	audit	audit	NOUN
ftr-408	730	15	can	can	AUX
ftr-408	730	16	be	be	AUX
ftr-408	730	17	expanded	expand	VERB
ftr-408	730	18	without	without	ADP
ftr-408	730	19	regard	regard	NOUN
ftr-408	730	20	to	to	ADP
ftr-408	730	21	materiality	materiality	NOUN
ftr-408	730	22	thresholds	threshold	NOUN
ftr-408	730	23	if	if	SCONJ
ftr-408	730	24	the	the	DET
ftr-408	730	25	auditor	auditor	NOUN
ftr-408	730	26	discovers	discover	VERB
ftr-408	730	27	certain	certain	ADJ
ftr-408	730	28	types	type	NOUN
ftr-408	730	29	of	of	ADP
ftr-408	730	30	abuse	abuse	NOUN
ftr-408	730	31	.	.	PUNCT
ftr-408	731	1	127	127	NUM
ftr-408	731	2	.	.	PUNCT
ftr-408	732	1	first	first	ADJ
ftr-408	732	2	life	life	PROPN
ftr-408	732	3	faq	faq	NOUN
ftr-408	732	4	,	,	PUNCT
ftr-408	732	5	supra	supra	PROPN
ftr-408	732	6	note	note	PROPN
ftr-408	732	7	37	37	NUM
ftr-408	732	8	,	,	PUNCT
ftr-408	732	9	at	at	ADP
ftr-408	732	10	3	3	NUM
ftr-408	732	11	(	(	PUNCT
ftr-408	732	12	emphasis	emphasis	NOUN
ftr-408	732	13	in	in	ADP
ftr-408	732	14	original	original	ADJ
ftr-408	732	15	)	)	PUNCT
ftr-408	732	16	.	.	PUNCT
ftr-408	733	1	2006	2006	NUM
ftr-408	733	2	]	]	PUNCT
ftr-408	733	3	agency	agency	NOUN
ftr-408	733	4	activism	activism	NOUN
ftr-408	733	5	as	as	ADP
ftr-408	733	6	a	a	DET
ftr-408	733	7	new	new	ADJ
ftr-408	733	8	way	way	NOUN
ftr-408	733	9	of	of	ADP
ftr-408	733	10	life	life	NOUN
ftr-408	733	11	491	491	NUM
ftr-408	733	12	the	the	DET
ftr-408	733	13	irs	irs	PROPN
ftr-408	733	14	is	be	AUX
ftr-408	733	15	not	not	PART
ftr-408	733	16	convincingly	convincingly	ADV
ftr-408	733	17	addressing	address	VERB
ftr-408	733	18	the	the	DET
ftr-408	733	19	merits	merit	NOUN
ftr-408	733	20	of	of	ADP
ftr-408	733	21	these	these	DET
ftr-408	733	22	arguments	argument	NOUN
ftr-408	733	23	against	against	ADP
ftr-408	733	24	life	life	NOUN
ftr-408	733	25	.	.	PUNCT
ftr-408	734	1	the	the	DET
ftr-408	734	2	irs	irs	PROPN
ftr-408	734	3	’s	’s	PART
ftr-408	734	4	attitude	attitude	NOUN
ftr-408	734	5	seems	seem	VERB
ftr-408	734	6	to	to	PART
ftr-408	734	7	be	be	AUX
ftr-408	734	8	“	"	PUNCT
ftr-408	734	9	trust	trust	VERB
ftr-408	734	10	us	we	PRON
ftr-408	734	11	,	,	PUNCT
ftr-408	734	12	we	we	PRON
ftr-408	734	13	can	can	AUX
ftr-408	734	14	handle	handle	VERB
ftr-408	734	15	it	it	PRON
ftr-408	734	16	.	.	PUNCT
ftr-408	734	17	”	"	PUNCT
ftr-408	735	1	merely	merely	ADV
ftr-408	735	2	stating	state	VERB
ftr-408	735	3	that	that	SCONJ
ftr-408	735	4	the	the	DET
ftr-408	735	5	complaints	complaint	NOUN
ftr-408	735	6	are	be	AUX
ftr-408	735	7	without	without	ADP
ftr-408	735	8	substance	substance	NOUN
ftr-408	735	9	is	be	AUX
ftr-408	735	10	not	not	PART
ftr-408	735	11	an	an	DET
ftr-408	735	12	answer	answer	NOUN
ftr-408	735	13	to	to	ADP
ftr-408	735	14	them	they	PRON
ftr-408	735	15	.	.	PUNCT
ftr-408	736	1	the	the	DET
ftr-408	736	2	irs	irs	PROPN
ftr-408	736	3	needs	need	VERB
ftr-408	736	4	to	to	PART
ftr-408	736	5	be	be	AUX
ftr-408	736	6	much	much	ADV
ftr-408	736	7	more	more	ADV
ftr-408	736	8	persuasive	persuasive	ADJ
ftr-408	736	9	in	in	ADP
ftr-408	736	10	explaining	explain	VERB
ftr-408	736	11	how	how	SCONJ
ftr-408	736	12	it	it	PRON
ftr-408	736	13	is	be	AUX
ftr-408	736	14	effectively	effectively	ADV
ftr-408	736	15	handling	handle	VERB
ftr-408	736	16	the	the	DET
ftr-408	736	17	concerns	concern	NOUN
ftr-408	736	18	over	over	ADP
ftr-408	736	19	life	life	NOUN
ftr-408	736	20	leading	lead	VERB
ftr-408	736	21	to	to	ADP
ftr-408	736	22	a	a	DET
ftr-408	736	23	lack	lack	NOUN
ftr-408	736	24	of	of	ADP
ftr-408	736	25	thoroughness	thoroughness	NOUN
ftr-408	736	26	and	and	CCONJ
ftr-408	736	27	potential	potential	ADJ
ftr-408	736	28	taxpayer	taxpayer	NOUN
ftr-408	736	29	abuse	abuse	NOUN
ftr-408	736	30	.	.	PUNCT
ftr-408	737	1	imagining	imagine	VERB
ftr-408	737	2	how	how	SCONJ
ftr-408	737	3	the	the	DET
ftr-408	737	4	irs	irs	PROPN
ftr-408	737	5	can	can	AUX
ftr-408	737	6	do	do	VERB
ftr-408	737	7	this	this	PRON
ftr-408	737	8	,	,	PUNCT
ftr-408	737	9	however	however	ADV
ftr-408	737	10	,	,	PUNCT
ftr-408	737	11	is	be	AUX
ftr-408	737	12	difficult	difficult	ADJ
ftr-408	737	13	because	because	SCONJ
ftr-408	737	14	it	it	PRON
ftr-408	737	15	defies	defy	VERB
ftr-408	737	16	logic	logic	NOUN
ftr-408	737	17	to	to	PART
ftr-408	737	18	argue	argue	VERB
ftr-408	737	19	that	that	SCONJ
ftr-408	737	20	limiting	limit	VERB
ftr-408	737	21	the	the	DET
ftr-408	737	22	issues	issue	NOUN
ftr-408	737	23	to	to	PART
ftr-408	737	24	be	be	AUX
ftr-408	737	25	addressed	address	VERB
ftr-408	737	26	and	and	CCONJ
ftr-408	737	27	utilizing	utilize	VERB
ftr-408	737	28	materiality	materiality	NOUN
ftr-408	737	29	thresholds	threshold	NOUN
ftr-408	737	30	to	to	PART
ftr-408	737	31	curb	curb	VERB
ftr-408	737	32	audit	audit	NOUN
ftr-408	737	33	scope	scope	NOUN
ftr-408	737	34	expansion	expansion	NOUN
ftr-408	737	35	will	will	AUX
ftr-408	737	36	not	not	PART
ftr-408	737	37	compromise	compromise	VERB
ftr-408	737	38	the	the	DET
ftr-408	737	39	thoroughness	thoroughness	NOUN
ftr-408	737	40	of	of	ADP
ftr-408	737	41	those	those	DET
ftr-408	737	42	audits	audits	NOUN
ftr-408	737	43	.	.	PUNCT
ftr-408	738	1	2	2	X
ftr-408	738	2	.	.	X
ftr-408	738	3	life	life	NOUN
ftr-408	738	4	hurts	hurt	VERB
ftr-408	738	5	the	the	DET
ftr-408	738	6	rule	rule	NOUN
ftr-408	738	7	of	of	ADP
ftr-408	738	8	law	law	NOUN
ftr-408	738	9	–	–	PUNCT
ftr-408	738	10	although	although	SCONJ
ftr-408	738	11	life	life	NOUN
ftr-408	738	12	involves	involve	VERB
ftr-408	738	13	very	very	ADV
ftr-408	738	14	little	little	ADJ
ftr-408	738	15	discretion	discretion	NOUN
ftr-408	738	16	once	once	SCONJ
ftr-408	738	17	the	the	DET
ftr-408	738	18	issues	issue	NOUN
ftr-408	738	19	are	be	AUX
ftr-408	738	20	selected	select	VERB
ftr-408	738	21	and	and	CCONJ
ftr-408	738	22	the	the	DET
ftr-408	738	23	materiality	materiality	NOUN
ftr-408	738	24	thresholds	threshold	NOUN
ftr-408	738	25	are	be	AUX
ftr-408	738	26	set	set	VERB
ftr-408	738	27	,	,	PUNCT
ftr-408	738	28	the	the	DET
ftr-408	738	29	decision	decision	NOUN
ftr-408	738	30	of	of	ADP
ftr-408	738	31	whether	whether	SCONJ
ftr-408	738	32	or	or	CCONJ
ftr-408	738	33	not	not	PART
ftr-408	738	34	to	to	PART
ftr-408	738	35	use	use	VERB
ftr-408	738	36	life	life	NOUN
ftr-408	738	37	as	as	ADV
ftr-408	738	38	well	well	ADV
ftr-408	738	39	as	as	ADP
ftr-408	738	40	the	the	DET
ftr-408	738	41	issue	issue	NOUN
ftr-408	738	42	selection	selection	NOUN
ftr-408	738	43	and	and	CCONJ
ftr-408	738	44	threshold	threshold	NOUN
ftr-408	738	45	determination	determination	NOUN
ftr-408	738	46	are	be	AUX
ftr-408	738	47	highly	highly	ADV
ftr-408	738	48	discretionary	discretionary	ADJ
ftr-408	738	49	.	.	PUNCT
ftr-408	739	1	larry	larry	PROPN
ftr-408	739	2	langdon	langdon	PROPN
ftr-408	739	3	recognized	recognize	VERB
ftr-408	739	4	this	this	PRON
ftr-408	739	5	when	when	SCONJ
ftr-408	739	6	he	he	PRON
ftr-408	739	7	instituted	institute	VERB
ftr-408	739	8	life	life	NOUN
ftr-408	739	9	,	,	PUNCT
ftr-408	739	10	and	and	CCONJ
ftr-408	739	11	he	he	PRON
ftr-408	739	12	stated	state	VERB
ftr-408	739	13	in	in	ADP
ftr-408	739	14	an	an	DET
ftr-408	739	15	internal	internal	ADJ
ftr-408	739	16	memorandum	memorandum	NOUN
ftr-408	739	17	in	in	ADP
ftr-408	739	18	the	the	DET
ftr-408	739	19	life	life	NOUN
ftr-408	739	20	training	training	NOUN
ftr-408	739	21	manual	manual	NOUN
ftr-408	739	22	:	:	PUNCT
ftr-408	739	23	i	i	PRON
ftr-408	739	24	recognize	recognize	VERB
ftr-408	739	25	that	that	SCONJ
ftr-408	739	26	the	the	DET
ftr-408	739	27	life	life	NOUN
ftr-408	739	28	process	process	NOUN
ftr-408	739	29	is	be	AUX
ftr-408	739	30	not	not	PART
ftr-408	739	31	appropriate	appropriate	ADJ
ftr-408	739	32	for	for	ADP
ftr-408	739	33	all	all	DET
ftr-408	739	34	examinations	examination	NOUN
ftr-408	739	35	.	.	PUNCT
ftr-408	740	1	i	i	PRON
ftr-408	740	2	also	also	ADV
ftr-408	740	3	realize	realize	VERB
ftr-408	740	4	that	that	SCONJ
ftr-408	740	5	there	there	PRON
ftr-408	740	6	will	will	AUX
ftr-408	740	7	be	be	AUX
ftr-408	740	8	instances	instance	NOUN
ftr-408	740	9	when	when	SCONJ
ftr-408	740	10	we	we	PRON
ftr-408	740	11	have	have	AUX
ftr-408	740	12	agreed	agree	VERB
ftr-408	740	13	to	to	PART
ftr-408	740	14	conduct	conduct	VERB
ftr-408	740	15	a	a	DET
ftr-408	740	16	life	life	NOUN
ftr-408	740	17	examination	examination	NOUN
ftr-408	740	18	but	but	CCONJ
ftr-408	740	19	circumstances	circumstance	NOUN
ftr-408	740	20	require	require	VERB
ftr-408	740	21	that	that	SCONJ
ftr-408	740	22	it	it	PRON
ftr-408	740	23	be	be	AUX
ftr-408	740	24	terminated	terminate	VERB
ftr-408	740	25	.	.	PUNCT
ftr-408	741	1	i	i	PRON
ftr-408	741	2	will	will	AUX
ftr-408	741	3	be	be	AUX
ftr-408	741	4	relying	rely	VERB
ftr-408	741	5	on	on	ADP
ftr-408	741	6	your	your	PRON
ftr-408	741	7	judgment	judgment	NOUN
ftr-408	741	8	to	to	PART
ftr-408	741	9	determine	determine	VERB
ftr-408	741	10	when	when	SCONJ
ftr-408	741	11	the	the	DET
ftr-408	741	12	use	use	NOUN
ftr-408	741	13	of	of	ADP
ftr-408	741	14	this	this	DET
ftr-408	741	15	process	process	NOUN
ftr-408	741	16	should	should	AUX
ftr-408	741	17	be	be	AUX
ftr-408	741	18	employed	employ	VERB
ftr-408	741	19	,	,	PUNCT
ftr-408	741	20	as	as	ADV
ftr-408	741	21	well	well	ADV
ftr-408	741	22	as	as	ADP
ftr-408	741	23	when	when	SCONJ
ftr-408	741	24	the	the	DET
ftr-408	741	25	process	process	NOUN
ftr-408	741	26	should	should	AUX
ftr-408	741	27	be	be	AUX
ftr-408	741	28	terminated	terminate	VERB
ftr-408	741	29	.	.	PUNCT
ftr-408	742	1	128	128	NUM
ftr-408	742	2	this	this	DET
ftr-408	742	3	discretion	discretion	NOUN
ftr-408	742	4	over	over	ADP
ftr-408	742	5	which	which	PRON
ftr-408	742	6	taxpayers	taxpayer	NOUN
ftr-408	742	7	should	should	AUX
ftr-408	742	8	be	be	AUX
ftr-408	742	9	eligible	eligible	ADJ
ftr-408	742	10	for	for	ADP
ftr-408	742	11	life	life	NOUN
ftr-408	742	12	,	,	PUNCT
ftr-408	742	13	as	as	ADV
ftr-408	742	14	well	well	ADV
ftr-408	742	15	as	as	ADP
ftr-408	742	16	the	the	DET
ftr-408	742	17	discretion	discretion	NOUN
ftr-408	742	18	in	in	ADP
ftr-408	742	19	issue	issue	NOUN
ftr-408	742	20	selection	selection	NOUN
ftr-408	742	21	and	and	CCONJ
ftr-408	742	22	materiality	materiality	NOUN
ftr-408	742	23	threshold	threshold	NOUN
ftr-408	742	24	determination	determination	NOUN
ftr-408	742	25	,	,	PUNCT
ftr-408	742	26	present	present	ADJ
ftr-408	742	27	significant	significant	ADJ
ftr-408	742	28	problems	problem	NOUN
ftr-408	742	29	if	if	SCONJ
ftr-408	742	30	one	one	PRON
ftr-408	742	31	assumes	assume	VERB
ftr-408	742	32	that	that	SCONJ
ftr-408	742	33	the	the	DET
ftr-408	742	34	tax	tax	NOUN
ftr-408	742	35	system	system	NOUN
ftr-408	742	36	should	should	AUX
ftr-408	742	37	favor	favor	VERB
ftr-408	742	38	rule	rule	NOUN
ftr-408	742	39	of	of	ADP
ftr-408	742	40	law	law	NOUN
ftr-408	742	41	values	value	NOUN
ftr-408	742	42	.	.	PUNCT
ftr-408	743	1	edward	edward	PROPN
ftr-408	743	2	morse	morse	PROPN
ftr-408	743	3	has	have	AUX
ftr-408	743	4	argued	argue	VERB
ftr-408	743	5	that	that	SCONJ
ftr-408	743	6	“	"	PUNCT
ftr-408	743	7	[	[	PUNCT
ftr-408	743	8	r]ule	r]ule	NOUN
ftr-408	743	9	-	-	PUNCT
ftr-408	743	10	based	base	VERB
ftr-408	743	11	constraint	constraint	NOUN
ftr-408	743	12	is	be	AUX
ftr-408	743	13	likely	likely	ADJ
ftr-408	743	14	to	to	PART
ftr-408	743	15	enhance	enhance	VERB
ftr-408	743	16	efficiency	efficiency	NOUN
ftr-408	743	17	in	in	ADP
ftr-408	743	18	tax	tax	NOUN
ftr-408	743	19	administration	administration	NOUN
ftr-408	743	20	and	and	CCONJ
ftr-408	743	21	protect	protect	VERB
ftr-408	743	22	taxpayer	taxpayer	NOUN
ftr-408	743	23	rights	right	NOUN
ftr-408	743	24	to	to	ADP
ftr-408	743	25	a	a	DET
ftr-408	743	26	greater	great	ADJ
ftr-408	743	27	degree	degree	NOUN
ftr-408	743	28	than	than	ADP
ftr-408	743	29	a	a	DET
ftr-408	743	30	discretionary	discretionary	ADJ
ftr-408	743	31	approach	approach	NOUN
ftr-408	743	32	to	to	ADP
ftr-408	743	33	justice	justice	NOUN
ftr-408	743	34	.	.	PUNCT
ftr-408	743	35	”	"	PUNCT
ftr-408	744	1	although	although	SCONJ
ftr-408	744	2	discretion	discretion	NOUN
ftr-408	744	3	cannot129	cannot129	PROPN
ftr-408	744	4	be	be	AUX
ftr-408	744	5	completely	completely	ADV
ftr-408	744	6	removed	remove	VERB
ftr-408	744	7	from	from	ADP
ftr-408	744	8	the	the	DET
ftr-408	744	9	tax	tax	NOUN
ftr-408	744	10	system	system	NOUN
ftr-408	744	11	,	,	PUNCT
ftr-408	744	12	it	it	PRON
ftr-408	744	13	must	must	AUX
ftr-408	744	14	be	be	AUX
ftr-408	744	15	contained	contain	VERB
ftr-408	744	16	to	to	PART
ftr-408	744	17	preserve	preserve	VERB
ftr-408	744	18	the	the	DET
ftr-408	744	19	rule	rule	NOUN
ftr-408	744	20	of	of	ADP
ftr-408	744	21	law	law	NOUN
ftr-408	744	22	.	.	PUNCT
ftr-408	745	1	too	too	ADV
ftr-408	745	2	much	much	ADJ
ftr-408	745	3	discretion	discretion	NOUN
ftr-408	745	4	in	in	ADP
ftr-408	745	5	a	a	DET
ftr-408	745	6	rule	rule	NOUN
ftr-408	745	7	-	-	PUNCT
ftr-408	745	8	based	base	VERB
ftr-408	745	9	system	system	NOUN
ftr-408	745	10	is	be	AUX
ftr-408	745	11	problematic130	problematic130	PROPN
ftr-408	745	12	128	128	NUM
ftr-408	745	13	.	.	PUNCT
ftr-408	746	1	memorandum	memorandum	NOUN
ftr-408	746	2	from	from	ADP
ftr-408	746	3	larry	larry	PROPN
ftr-408	746	4	langdon	langdon	PROPN
ftr-408	746	5	to	to	PART
ftr-408	746	6	lmsb	lmsb	PROPN
ftr-408	746	7	employees	employee	NOUN
ftr-408	746	8	(	(	PUNCT
ftr-408	746	9	oct	oct	PROPN
ftr-408	746	10	.	.	PROPN
ftr-408	746	11	21	21	NUM
ftr-408	746	12	,	,	PUNCT
ftr-408	746	13	2002	2002	NUM
ftr-408	746	14	)	)	PUNCT
ftr-408	746	15	,	,	PUNCT
ftr-408	746	16	reprinted	reprint	VERB
ftr-408	746	17	in	in	ADP
ftr-408	746	18	life	life	NOUN
ftr-408	746	19	training	training	NOUN
ftr-408	746	20	manual	manual	NOUN
ftr-408	746	21	,	,	PUNCT
ftr-408	746	22	supra	supra	PROPN
ftr-408	746	23	note	note	PROPN
ftr-408	746	24	19	19	NUM
ftr-408	746	25	,	,	PUNCT
ftr-408	746	26	at	at	ADP
ftr-408	746	27	ii	ii	PROPN
ftr-408	746	28	.	.	PROPN
ftr-408	746	29	129	129	NUM
ftr-408	746	30	.	.	PUNCT
ftr-408	747	1	edward	edward	PROPN
ftr-408	747	2	a.	a.	PROPN
ftr-408	747	3	morse	morse	PROPN
ftr-408	747	4	,	,	PUNCT
ftr-408	747	5	reflections	reflection	NOUN
ftr-408	747	6	on	on	ADP
ftr-408	747	7	the	the	DET
ftr-408	747	8	rule	rule	NOUN
ftr-408	747	9	of	of	ADP
ftr-408	747	10	law	law	NOUN
ftr-408	747	11	and	and	CCONJ
ftr-408	747	12	“	"	PUNCT
ftr-408	747	13	clear	clear	ADJ
ftr-408	747	14	reflection	reflection	NOUN
ftr-408	747	15	of	of	ADP
ftr-408	747	16	income	income	NOUN
ftr-408	747	17	:	:	PUNCT
ftr-408	747	18	”	"	PUNCT
ftr-408	747	19	what	what	PRON
ftr-408	747	20	constrains	constrain	VERB
ftr-408	747	21	discretion	discretion	NOUN
ftr-408	747	22	?	?	PUNCT
ftr-408	748	1	,	,	PUNCT
ftr-408	748	2	8	8	NUM
ftr-408	748	3	cornell	cornell	PROPN
ftr-408	748	4	j.l	j.l	PROPN
ftr-408	748	5	&	&	CCONJ
ftr-408	748	6	pub	pub	NOUN
ftr-408	748	7	.	.	PUNCT
ftr-408	749	1	pol’y	pol’y	NOUN
ftr-408	749	2	445	445	NUM
ftr-408	749	3	,	,	PUNCT
ftr-408	749	4	451	451	NUM
ftr-408	749	5	(	(	PUNCT
ftr-408	749	6	1999	1999	NUM
ftr-408	749	7	)	)	PUNCT
ftr-408	749	8	.	.	PUNCT
ftr-408	750	1	130	130	NUM
ftr-408	750	2	.	.	PUNCT
ftr-408	751	1	i	i	PRON
ftr-408	751	2	d.	d.	PROPN
ftr-408	751	3	at	at	ADP
ftr-408	751	4	448	448	NUM
ftr-408	751	5	.	.	PUNCT
ftr-408	752	1	492	492	NUM
ftr-408	752	2	florida	florida	PROPN
ftr-408	752	3	tax	tax	PROPN
ftr-408	752	4	review	review	NOUN
ftr-408	752	5	vol.7:7	vol.7:7	ADV
ftr-408	752	6	because	because	SCONJ
ftr-408	752	7	it	it	PRON
ftr-408	752	8	creates	create	VERB
ftr-408	752	9	distrust	distrust	NOUN
ftr-408	752	10	in	in	ADP
ftr-408	752	11	a	a	DET
ftr-408	752	12	decisionmaker	decisionmaker	NOUN
ftr-408	752	13	’s	’s	PART
ftr-408	752	14	ability	ability	NOUN
ftr-408	752	15	to	to	PART
ftr-408	752	16	apply	apply	VERB
ftr-408	752	17	rules	rule	NOUN
ftr-408	752	18	consistently	consistently	ADV
ftr-408	752	19	and	and	CCONJ
ftr-408	752	20	fairly	fairly	ADV
ftr-408	752	21	.	.	PUNCT
ftr-408	753	1	in	in	ADP
ftr-408	753	2	addition	addition	NOUN
ftr-408	753	3	,	,	PUNCT
ftr-408	753	4	“	"	PUNCT
ftr-408	753	5	[	[	X
ftr-408	753	6	d]iscretion	d]iscretion	NOUN
ftr-408	753	7	also	also	ADV
ftr-408	753	8	threatens	threaten	VERB
ftr-408	753	9	the	the	DET
ftr-408	753	10	internal	internal	ADJ
ftr-408	753	11	morality	morality	NOUN
ftr-408	753	12	of	of	ADP
ftr-408	753	13	law131	law131	PROPN
ftr-408	753	14	by	by	ADP
ftr-408	753	15	undermining	undermine	VERB
ftr-408	753	16	the	the	DET
ftr-408	753	17	notice	notice	NOUN
ftr-408	753	18	and	and	CCONJ
ftr-408	753	19	publicity	publicity	NOUN
ftr-408	753	20	requirement	requirement	NOUN
ftr-408	753	21	of	of	ADP
ftr-408	753	22	rules	rule	NOUN
ftr-408	753	23	.	.	PUNCT
ftr-408	753	24	”	"	PUNCT
ftr-408	754	1	life132	life132	PROPN
ftr-408	754	2	exemplifies	exemplify	VERB
ftr-408	754	3	these	these	DET
ftr-408	754	4	destructive	destructive	ADJ
ftr-408	754	5	characteristics	characteristic	NOUN
ftr-408	754	6	of	of	ADP
ftr-408	754	7	an	an	DET
ftr-408	754	8	audit	audit	NOUN
ftr-408	754	9	system	system	NOUN
ftr-408	754	10	that	that	PRON
ftr-408	754	11	has	have	VERB
ftr-408	754	12	too	too	ADV
ftr-408	754	13	much	much	ADJ
ftr-408	754	14	uncontrolled	uncontrolled	ADJ
ftr-408	754	15	discretion	discretion	NOUN
ftr-408	754	16	.	.	PUNCT
ftr-408	755	1	an	an	DET
ftr-408	755	2	audit	audit	NOUN
ftr-408	755	3	is	be	AUX
ftr-408	755	4	inherently	inherently	ADV
ftr-408	755	5	discretionary	discretionary	ADJ
ftr-408	755	6	.	.	PUNCT
ftr-408	756	1	it	it	PRON
ftr-408	756	2	is	be	AUX
ftr-408	756	3	properly	properly	ADV
ftr-408	756	4	up	up	ADP
ftr-408	756	5	to	to	ADP
ftr-408	756	6	treasury	treasury	NOUN
ftr-408	756	7	to	to	PART
ftr-408	756	8	determine	determine	VERB
ftr-408	756	9	which	which	DET
ftr-408	756	10	taxpayers	taxpayer	NOUN
ftr-408	756	11	and	and	CCONJ
ftr-408	756	12	what	what	DET
ftr-408	756	13	issues	issue	NOUN
ftr-408	756	14	should	should	AUX
ftr-408	756	15	be	be	AUX
ftr-408	756	16	audited	audit	VERB
ftr-408	756	17	consistent	consistent	ADJ
ftr-408	756	18	with	with	ADP
ftr-408	756	19	ascertaining	ascertain	VERB
ftr-408	756	20	a	a	DET
ftr-408	756	21	tax	tax	NOUN
ftr-408	756	22	return	return	NOUN
ftr-408	756	23	’s	’s	PART
ftr-408	756	24	correctness	correctness	NOUN
ftr-408	756	25	.	.	PUNCT
ftr-408	757	1	while	while	SCONJ
ftr-408	757	2	such	such	ADJ
ftr-408	757	3	discretion	discretion	NOUN
ftr-408	757	4	might	might	AUX
ftr-408	757	5	injure	injure	VERB
ftr-408	757	6	the	the	DET
ftr-408	757	7	rule	rule	NOUN
ftr-408	757	8	of	of	ADP
ftr-408	757	9	law	law	NOUN
ftr-408	757	10	,	,	PUNCT
ftr-408	757	11	it	it	PRON
ftr-408	757	12	does	do	AUX
ftr-408	757	13	not	not	PART
ftr-408	757	14	destroy	destroy	VERB
ftr-408	757	15	it	it	PRON
ftr-408	757	16	entirely	entirely	ADV
ftr-408	757	17	.	.	PUNCT
ftr-408	758	1	life	life	NOUN
ftr-408	758	2	,	,	PUNCT
ftr-408	758	3	however	however	ADV
ftr-408	758	4	,	,	PUNCT
ftr-408	758	5	greatly	greatly	ADV
ftr-408	758	6	and	and	CCONJ
ftr-408	758	7	inappropriately	inappropriately	ADV
ftr-408	758	8	expands	expand	VERB
ftr-408	758	9	this	this	DET
ftr-408	758	10	discretion	discretion	NOUN
ftr-408	758	11	.	.	PUNCT
ftr-408	759	1	in	in	ADP
ftr-408	759	2	life	life	NOUN
ftr-408	759	3	,	,	PUNCT
ftr-408	759	4	the	the	DET
ftr-408	759	5	lmsb	lmsb	NOUN
ftr-408	759	6	has	have	AUX
ftr-408	759	7	created	create	VERB
ftr-408	759	8	an	an	DET
ftr-408	759	9	audit	audit	NOUN
ftr-408	759	10	program	program	NOUN
ftr-408	759	11	that	that	SCONJ
ftr-408	759	12	it	it	PRON
ftr-408	759	13	will	will	AUX
ftr-408	759	14	apply	apply	VERB
ftr-408	759	15	to	to	ADP
ftr-408	759	16	taxpayers	taxpayer	NOUN
ftr-408	759	17	on	on	ADP
ftr-408	759	18	a	a	DET
ftr-408	759	19	discretionary	discretionary	ADJ
ftr-408	759	20	basis	basis	NOUN
ftr-408	759	21	.	.	PUNCT
ftr-408	760	1	in	in	ADP
ftr-408	760	2	addition	addition	NOUN
ftr-408	760	3	,	,	PUNCT
ftr-408	760	4	the	the	DET
ftr-408	760	5	program	program	NOUN
ftr-408	760	6	’s	’s	PART
ftr-408	760	7	authorization	authorization	NOUN
ftr-408	760	8	of	of	ADP
ftr-408	760	9	an	an	DET
ftr-408	760	10	auditor	auditor	NOUN
ftr-408	760	11	to	to	PART
ftr-408	760	12	select	select	VERB
ftr-408	760	13	only	only	ADV
ftr-408	760	14	a	a	DET
ftr-408	760	15	few	few	ADJ
ftr-408	760	16	of	of	ADP
ftr-408	760	17	many	many	ADJ
ftr-408	760	18	identified	identify	VERB
ftr-408	760	19	issues	issue	NOUN
ftr-408	760	20	for	for	ADP
ftr-408	760	21	audit	audit	NOUN
ftr-408	760	22	provides	provide	VERB
ftr-408	760	23	the	the	DET
ftr-408	760	24	irs	irs	PROPN
ftr-408	760	25	with	with	ADP
ftr-408	760	26	the	the	DET
ftr-408	760	27	discretion	discretion	NOUN
ftr-408	760	28	to	to	PART
ftr-408	760	29	intentionally	intentionally	ADV
ftr-408	760	30	ignore	ignore	VERB
ftr-408	760	31	information	information	NOUN
ftr-408	760	32	relevant	relevant	ADJ
ftr-408	760	33	to	to	ADP
ftr-408	760	34	ascertaining	ascertain	VERB
ftr-408	760	35	the	the	DET
ftr-408	760	36	correctness	correctness	NOUN
ftr-408	760	37	of	of	ADP
ftr-408	760	38	a	a	DET
ftr-408	760	39	return	return	NOUN
ftr-408	760	40	.	.	PUNCT
ftr-408	761	1	thus	thus	ADV
ftr-408	761	2	,	,	PUNCT
ftr-408	761	3	with	with	ADP
ftr-408	761	4	this	this	DET
ftr-408	761	5	system	system	NOUN
ftr-408	761	6	,	,	PUNCT
ftr-408	761	7	the	the	DET
ftr-408	761	8	discretion	discretion	NOUN
ftr-408	761	9	that	that	PRON
ftr-408	761	10	the	the	DET
ftr-408	761	11	irs	irs	PROPN
ftr-408	761	12	has	have	VERB
ftr-408	761	13	solely	solely	ADV
ftr-408	761	14	on	on	ADP
ftr-408	761	15	the	the	DET
ftr-408	761	16	basis	basis	NOUN
ftr-408	761	17	of	of	ADP
ftr-408	761	18	its	its	PRON
ftr-408	761	19	own	own	ADJ
ftr-408	761	20	authority	authority	NOUN
ftr-408	761	21	now	now	ADV
ftr-408	761	22	directly	directly	ADV
ftr-408	761	23	conflicts	conflict	VERB
ftr-408	761	24	with	with	ADP
ftr-408	761	25	the	the	DET
ftr-408	761	26	irs	irs	PROPN
ftr-408	761	27	’s	’s	PART
ftr-408	761	28	legislatively	legislatively	ADV
ftr-408	761	29	granted	grant	VERB
ftr-408	761	30	authority	authority	NOUN
ftr-408	761	31	to	to	PART
ftr-408	761	32	examine	examine	VERB
ftr-408	761	33	relevant	relevant	ADJ
ftr-408	761	34	information	information	NOUN
ftr-408	761	35	(	(	PUNCT
ftr-408	761	36	and	and	CCONJ
ftr-408	761	37	not	not	PART
ftr-408	761	38	to	to	PART
ftr-408	761	39	ignore	ignore	VERB
ftr-408	761	40	it	it	PRON
ftr-408	761	41	intentionally	intentionally	ADV
ftr-408	761	42	)	)	PUNCT
ftr-408	761	43	to	to	PART
ftr-408	761	44	ascertain	ascertain	VERB
ftr-408	761	45	the	the	DET
ftr-408	761	46	correctness	correctness	NOUN
ftr-408	761	47	of	of	ADP
ftr-408	761	48	a	a	DET
ftr-408	761	49	return	return	NOUN
ftr-408	761	50	.	.	PUNCT
ftr-408	762	1	the	the	DET
ftr-408	762	2	problems133	problems133	PROPN
ftr-408	762	3	with	with	ADP
ftr-408	762	4	such	such	ADJ
ftr-408	762	5	discretion	discretion	NOUN
ftr-408	762	6	are	be	AUX
ftr-408	762	7	compounded	compound	VERB
ftr-408	762	8	by	by	ADP
ftr-408	762	9	the	the	DET
ftr-408	762	10	fact	fact	NOUN
ftr-408	762	11	that	that	SCONJ
ftr-408	762	12	the	the	DET
ftr-408	762	13	irs	irs	PROPN
ftr-408	762	14	is	be	AUX
ftr-408	762	15	not	not	PART
ftr-408	762	16	enacting	enact	VERB
ftr-408	762	17	life	life	NOUN
ftr-408	762	18	through	through	ADP
ftr-408	762	19	the	the	DET
ftr-408	762	20	promulgation	promulgation	NOUN
ftr-408	762	21	of	of	ADP
ftr-408	762	22	regulations	regulation	NOUN
ftr-408	762	23	.	.	PUNCT
ftr-408	763	1	as	as	SCONJ
ftr-408	763	2	morse	morse	PROPN
ftr-408	763	3	points	point	VERB
ftr-408	763	4	out	out	ADP
ftr-408	763	5	:	:	PUNCT
ftr-408	763	6	deference	deference	NOUN
ftr-408	763	7	to	to	ADP
ftr-408	763	8	agency	agency	NOUN
ftr-408	763	9	interpretations	interpretation	NOUN
ftr-408	763	10	embodied	embody	VERB
ftr-408	763	11	in	in	ADP
ftr-408	763	12	prospectively	prospectively	ADV
ftr-408	763	13	applicable	applicable	ADJ
ftr-408	763	14	regulations	regulation	NOUN
ftr-408	763	15	does	do	AUX
ftr-408	763	16	not	not	PART
ftr-408	763	17	present	present	VERB
ftr-408	763	18	a	a	DET
ftr-408	763	19	significant	significant	ADJ
ftr-408	763	20	threat	threat	NOUN
ftr-408	763	21	to	to	PART
ftr-408	763	22	rule	rule	VERB
ftr-408	763	23	of	of	ADP
ftr-408	763	24	law	law	NOUN
ftr-408	763	25	values	value	NOUN
ftr-408	763	26	.	.	PUNCT
ftr-408	764	1	changing	change	VERB
ftr-408	764	2	the	the	DET
ftr-408	764	3	locus	locus	NOUN
ftr-408	764	4	of	of	ADP
ftr-408	764	5	rulemaking	rulemaking	NOUN
ftr-408	764	6	from	from	ADP
ftr-408	764	7	the	the	DET
ftr-408	764	8	legislative	legislative	NOUN
ftr-408	764	9	to	to	ADP
ftr-408	764	10	the	the	DET
ftr-408	764	11	executive	executive	ADJ
ftr-408	764	12	branch	branch	NOUN
ftr-408	764	13	may	may	AUX
ftr-408	764	14	implicate	implicate	VERB
ftr-408	764	15	other	other	ADJ
ftr-408	764	16	concerns	concern	NOUN
ftr-408	764	17	,	,	PUNCT
ftr-408	764	18	but	but	CCONJ
ftr-408	764	19	regulations	regulation	NOUN
ftr-408	764	20	with	with	ADP
ftr-408	764	21	rule	rule	NOUN
ftr-408	764	22	-	-	PUNCT
ftr-408	764	23	like	like	ADJ
ftr-408	764	24	characteristics	characteristic	NOUN
ftr-408	764	25	provide	provide	VERB
ftr-408	764	26	taxpayers	taxpayer	NOUN
ftr-408	764	27	with	with	ADP
ftr-408	764	28	notice	notice	NOUN
ftr-408	764	29	of	of	ADP
ftr-408	764	30	their	their	PRON
ftr-408	764	31	obligations	obligation	NOUN
ftr-408	764	32	and	and	CCONJ
ftr-408	764	33	facilitate	facilitate	NOUN
ftr-408	764	34	planning	planning	NOUN
ftr-408	764	35	.	.	PUNCT
ftr-408	765	1	moreover	moreover	ADV
ftr-408	765	2	,	,	PUNCT
ftr-408	765	3	they	they	PRON
ftr-408	765	4	facilitate	facilitate	VERB
ftr-408	765	5	consistent	consistent	ADJ
ftr-408	765	6	treatment	treatment	NOUN
ftr-408	765	7	of	of	ADP
ftr-408	765	8	taxpayers	taxpayer	NOUN
ftr-408	765	9	by	by	ADP
ftr-408	765	10	announcing	announce	VERB
ftr-408	765	11	the	the	DET
ftr-408	765	12	official	official	ADJ
ftr-408	765	13	agency	agency	NOUN
ftr-408	765	14	position	position	NOUN
ftr-408	765	15	to	to	ADP
ftr-408	765	16	those	those	PRON
ftr-408	765	17	who	who	PRON
ftr-408	765	18	must	must	AUX
ftr-408	765	19	enforce	enforce	VERB
ftr-408	765	20	those	those	PRON
ftr-408	765	21	rules.134	rules.134	ADJ
ftr-408	765	22	not	not	PART
ftr-408	765	23	only	only	ADV
ftr-408	765	24	does	do	AUX
ftr-408	765	25	life	life	NOUN
ftr-408	765	26	signify	signify	VERB
ftr-408	765	27	an	an	DET
ftr-408	765	28	increase	increase	NOUN
ftr-408	765	29	in	in	ADP
ftr-408	765	30	the	the	DET
ftr-408	765	31	irs	irs	PROPN
ftr-408	765	32	’s	’s	PART
ftr-408	765	33	discretion	discretion	NOUN
ftr-408	765	34	with	with	ADP
ftr-408	765	35	questionable	questionable	ADJ
ftr-408	765	36	legislative	legislative	ADJ
ftr-408	765	37	support	support	NOUN
ftr-408	765	38	,	,	PUNCT
ftr-408	765	39	it	it	PRON
ftr-408	765	40	does	do	VERB
ftr-408	765	41	so	so	ADV
ftr-408	765	42	without	without	ADP
ftr-408	765	43	treasury	treasury	NOUN
ftr-408	765	44	adopting	adopt	VERB
ftr-408	765	45	the	the	DET
ftr-408	765	46	program	program	NOUN
ftr-408	765	47	through	through	ADP
ftr-408	765	48	specific	specific	ADJ
ftr-408	765	49	regulations	regulation	NOUN
ftr-408	765	50	that	that	PRON
ftr-408	765	51	could	could	AUX
ftr-408	765	52	lessen	lessen	VERB
ftr-408	765	53	its	its	PRON
ftr-408	765	54	damage	damage	NOUN
ftr-408	765	55	to	to	ADP
ftr-408	765	56	the	the	DET
ftr-408	765	57	rule	rule	NOUN
ftr-408	765	58	of	of	ADP
ftr-408	765	59	131	131	NUM
ftr-408	765	60	.	.	PUNCT
ftr-408	766	1	i	i	PRON
ftr-408	766	2	d.	d.	PROPN
ftr-408	766	3	132	132	NUM
ftr-408	766	4	.	.	PUNCT
ftr-408	767	1	i	i	PRON
ftr-408	767	2	d.	d.	PROPN
ftr-408	767	3	133	133	NUM
ftr-408	767	4	.	.	PUNCT
ftr-408	768	1	see	see	VERB
ftr-408	768	2	section	section	NOUN
ftr-408	768	3	iv	iv	ADP
ftr-408	768	4	,	,	PUNCT
ftr-408	768	5	supra	supra	NOUN
ftr-408	768	6	,	,	PUNCT
ftr-408	768	7	for	for	ADP
ftr-408	768	8	a	a	DET
ftr-408	768	9	more	more	ADV
ftr-408	768	10	complete	complete	ADJ
ftr-408	768	11	discussion	discussion	NOUN
ftr-408	768	12	of	of	ADP
ftr-408	768	13	whether	whether	SCONJ
ftr-408	768	14	or	or	CCONJ
ftr-408	768	15	not	not	PART
ftr-408	768	16	the	the	DET
ftr-408	768	17	irs	irs	PROPN
ftr-408	768	18	has	have	AUX
ftr-408	768	19	the	the	DET
ftr-408	768	20	authority	authority	NOUN
ftr-408	768	21	to	to	PART
ftr-408	768	22	conduct	conduct	VERB
ftr-408	768	23	life	life	NOUN
ftr-408	768	24	.	.	PUNCT
ftr-408	769	1	134	134	NUM
ftr-408	769	2	.	.	PUNCT
ftr-408	770	1	morse	morse	PROPN
ftr-408	770	2	,	,	PUNCT
ftr-408	770	3	supra	supra	PROPN
ftr-408	770	4	note	note	NOUN
ftr-408	770	5	129	129	NUM
ftr-408	770	6	,	,	PUNCT
ftr-408	770	7	at	at	ADP
ftr-408	770	8	485	485	NUM
ftr-408	770	9	-	-	SYM
ftr-408	770	10	86	86	NUM
ftr-408	770	11	(	(	PUNCT
ftr-408	770	12	citations	citation	NOUN
ftr-408	770	13	omitted	omit	VERB
ftr-408	770	14	)	)	PUNCT
ftr-408	770	15	.	.	PUNCT
ftr-408	771	1	2006	2006	NUM
ftr-408	771	2	]	]	PUNCT
ftr-408	771	3	agency	agency	NOUN
ftr-408	771	4	activism	activism	NOUN
ftr-408	771	5	as	as	ADP
ftr-408	771	6	a	a	DET
ftr-408	771	7	new	new	ADJ
ftr-408	771	8	way	way	NOUN
ftr-408	771	9	of	of	ADP
ftr-408	771	10	life	life	NOUN
ftr-408	771	11	493	493	NUM
ftr-408	771	12	law	law	NOUN
ftr-408	771	13	.	.	PUNCT
ftr-408	772	1	furthermore	furthermore	ADV
ftr-408	772	2	,	,	PUNCT
ftr-408	772	3	it	it	PRON
ftr-408	772	4	has	have	AUX
ftr-408	772	5	determined	determine	VERB
ftr-408	772	6	to	to	PART
ftr-408	772	7	keep	keep	VERB
ftr-408	772	8	secret	secret	ADJ
ftr-408	772	9	two	two	NUM
ftr-408	772	10	critical	critical	ADJ
ftr-408	772	11	elements	element	NOUN
ftr-408	772	12	of	of	ADP
ftr-408	772	13	the135	the135	PROPN
ftr-408	772	14	program	program	NOUN
ftr-408	772	15	–	–	PUNCT
ftr-408	772	16	the	the	DET
ftr-408	772	17	issues	issue	NOUN
ftr-408	772	18	it	it	PRON
ftr-408	772	19	is	be	AUX
ftr-408	772	20	selecting	select	VERB
ftr-408	772	21	and	and	CCONJ
ftr-408	772	22	the	the	DET
ftr-408	772	23	manner	manner	NOUN
ftr-408	772	24	in	in	ADP
ftr-408	772	25	which	which	PRON
ftr-408	772	26	materiality	materiality	NOUN
ftr-408	772	27	thresholds	threshold	NOUN
ftr-408	772	28	are	be	AUX
ftr-408	772	29	determined	determine	VERB
ftr-408	772	30	.	.	PUNCT
ftr-408	773	1	thus	thus	ADV
ftr-408	773	2	,	,	PUNCT
ftr-408	773	3	life	life	NOUN
ftr-408	773	4	effectively	effectively	ADV
ftr-408	773	5	gives	give	VERB
ftr-408	773	6	auditors	auditor	NOUN
ftr-408	773	7	discretion136	discretion136	VERB
ftr-408	773	8	to	to	PART
ftr-408	773	9	secretly	secretly	ADV
ftr-408	773	10	change	change	VERB
ftr-408	773	11	the	the	DET
ftr-408	773	12	law	law	NOUN
ftr-408	773	13	as	as	SCONJ
ftr-408	773	14	it	it	PRON
ftr-408	773	15	applies	apply	VERB
ftr-408	773	16	to	to	ADP
ftr-408	773	17	a	a	DET
ftr-408	773	18	particular	particular	ADJ
ftr-408	773	19	taxpayer	taxpayer	NOUN
ftr-408	773	20	.	.	PUNCT
ftr-408	774	1	3	3	X
ftr-408	774	2	.	.	X
ftr-408	774	3	life	life	NOUN
ftr-408	774	4	violates	violate	VERB
ftr-408	774	5	the	the	DET
ftr-408	774	6	irs	irs	PROPN
ftr-408	774	7	’s	’s	PART
ftr-408	774	8	duty	duty	NOUN
ftr-408	774	9	to	to	PART
ftr-408	774	10	treat	treat	VERB
ftr-408	774	11	taxpayers	taxpayer	NOUN
ftr-408	774	12	consistently	consistently	ADV
ftr-408	774	13	–	–	PUNCT
ftr-408	774	14	another	another	DET
ftr-408	774	15	problem	problem	NOUN
ftr-408	774	16	with	with	ADP
ftr-408	774	17	life	life	NOUN
ftr-408	774	18	is	be	AUX
ftr-408	774	19	that	that	SCONJ
ftr-408	774	20	it	it	PRON
ftr-408	774	21	violates	violate	VERB
ftr-408	774	22	the	the	DET
ftr-408	774	23	government	government	NOUN
ftr-408	774	24	’s	’s	PART
ftr-408	774	25	duty	duty	NOUN
ftr-408	774	26	to	to	PART
ftr-408	774	27	treat	treat	VERB
ftr-408	774	28	taxpayers	taxpayer	NOUN
ftr-408	774	29	consistently	consistently	ADV
ftr-408	774	30	.	.	PUNCT
ftr-408	775	1	while	while	SCONJ
ftr-408	775	2	there	there	PRON
ftr-408	775	3	is	be	VERB
ftr-408	775	4	some	some	DET
ftr-408	775	5	debate	debate	NOUN
ftr-408	775	6	as	as	ADP
ftr-408	775	7	to	to	ADP
ftr-408	775	8	the	the	DET
ftr-408	775	9	extent	extent	NOUN
ftr-408	775	10	of	of	ADP
ftr-408	775	11	the	the	DET
ftr-408	775	12	duty137	duty137	PROPN
ftr-408	775	13	of	of	ADP
ftr-408	775	14	consistency	consistency	NOUN
ftr-408	775	15	,	,	PUNCT
ftr-408	775	16	the	the	DET
ftr-408	775	17	general	general	ADJ
ftr-408	775	18	rule	rule	NOUN
ftr-408	775	19	appears	appear	VERB
ftr-408	775	20	to	to	PART
ftr-408	775	21	be	be	AUX
ftr-408	775	22	,	,	PUNCT
ftr-408	775	23	unless	unless	SCONJ
ftr-408	775	24	there	there	PRON
ftr-408	775	25	is	be	VERB
ftr-408	775	26	a	a	DET
ftr-408	775	27	rational	rational	ADJ
ftr-408	775	28	basis138	basis138	PROPN
ftr-408	775	29	to	to	PART
ftr-408	775	30	treat	treat	VERB
ftr-408	775	31	taxpayers	taxpayer	NOUN
ftr-408	775	32	differently	differently	ADV
ftr-408	775	33	,	,	PUNCT
ftr-408	775	34	they	they	PRON
ftr-408	775	35	should	should	AUX
ftr-408	775	36	be	be	AUX
ftr-408	775	37	treated	treat	VERB
ftr-408	775	38	similarly	similarly	ADV
ftr-408	775	39	.	.	PUNCT
ftr-408	776	1	even	even	ADV
ftr-408	776	2	a139	a139	PROPN
ftr-408	776	3	publication	publication	NOUN
ftr-408	776	4	by	by	ADP
ftr-408	776	5	the	the	DET
ftr-408	776	6	tax	tax	NOUN
ftr-408	776	7	executives	executive	NOUN
ftr-408	776	8	institute	institute	PROPN
ftr-408	776	9	,	,	PUNCT
ftr-408	776	10	an	an	DET
ftr-408	776	11	organization	organization	NOUN
ftr-408	776	12	that	that	PRON
ftr-408	776	13	enthusiastically	enthusiastically	ADV
ftr-408	776	14	supports	support	VERB
ftr-408	776	15	life	life	NOUN
ftr-408	776	16	,	,	PUNCT
ftr-408	776	17	stated	state	VERB
ftr-408	776	18	that	that	SCONJ
ftr-408	776	19	there	there	PRON
ftr-408	776	20	could	could	AUX
ftr-408	776	21	be	be	AUX
ftr-408	776	22	a	a	DET
ftr-408	776	23	potential	potential	ADJ
ftr-408	776	24	duty	duty	NOUN
ftr-408	776	25	of	of	ADP
ftr-408	776	26	consistency	consistency	NOUN
ftr-408	776	27	problem	problem	NOUN
ftr-408	776	28	because	because	SCONJ
ftr-408	776	29	“	"	PUNCT
ftr-408	776	30	[	[	X
ftr-408	776	31	o]ne	o]ne	ADJ
ftr-408	776	32	examiner	examiner	NOUN
ftr-408	776	33	may	may	AUX
ftr-408	776	34	establish	establish	VERB
ftr-408	776	35	more	more	ADV
ftr-408	776	36	stringent	stringent	ADJ
ftr-408	776	37	materiality	materiality	NOUN
ftr-408	776	38	limits	limit	NOUN
ftr-408	776	39	and	and	CCONJ
ftr-408	776	40	audit	audit	VERB
ftr-408	776	41	more	more	ADJ
ftr-408	776	42	items	item	NOUN
ftr-408	776	43	than	than	ADP
ftr-408	776	44	another	another	DET
ftr-408	776	45	examiner	examiner	NOUN
ftr-408	776	46	who	who	PRON
ftr-408	776	47	is	be	AUX
ftr-408	776	48	more	more	ADV
ftr-408	776	49	liberal	liberal	ADJ
ftr-408	776	50	with	with	ADP
ftr-408	776	51	the	the	DET
ftr-408	776	52	threshold	threshold	NOUN
ftr-408	776	53	.	.	PUNCT
ftr-408	777	1	”140	”140	PUNCT
ftr-408	777	2	in	in	ADP
ftr-408	777	3	response	response	NOUN
ftr-408	777	4	to	to	ADP
ftr-408	777	5	this	this	DET
ftr-408	777	6	concern	concern	NOUN
ftr-408	777	7	,	,	PUNCT
ftr-408	777	8	the	the	DET
ftr-408	777	9	irs	irs	PROPN
ftr-408	777	10	believes	believe	VERB
ftr-408	777	11	it	it	PRON
ftr-408	777	12	can	can	AUX
ftr-408	777	13	treat	treat	VERB
ftr-408	777	14	taxpayers	taxpayer	NOUN
ftr-408	777	15	consistently	consistently	ADV
ftr-408	777	16	regarding	regard	VERB
ftr-408	777	17	the	the	DET
ftr-408	777	18	use	use	NOUN
ftr-408	777	19	of	of	ADP
ftr-408	777	20	materiality	materiality	NOUN
ftr-408	777	21	thresholds	threshold	NOUN
ftr-408	777	22	without	without	ADP
ftr-408	777	23	establishing	establish	VERB
ftr-408	777	24	any	any	DET
ftr-408	777	25	specific	specific	ADJ
ftr-408	777	26	guidelines	guideline	NOUN
ftr-408	777	27	.	.	PUNCT
ftr-408	778	1	in	in	ADP
ftr-408	778	2	establishing	establish	VERB
ftr-408	778	3	its	its	PRON
ftr-408	778	4	materiality	materiality	NOUN
ftr-408	778	5	guidelines	guideline	NOUN
ftr-408	778	6	both	both	PRON
ftr-408	778	7	for	for	ADP
ftr-408	778	8	issue	issue	NOUN
ftr-408	778	9	and	and	CCONJ
ftr-408	778	10	threshold	threshold	NOUN
ftr-408	778	11	selection	selection	NOUN
ftr-408	778	12	,	,	PUNCT
ftr-408	778	13	the	the	DET
ftr-408	778	14	irs	irs	PROPN
ftr-408	778	15	has	have	AUX
ftr-408	778	16	stated	state	VERB
ftr-408	778	17	that	that	SCONJ
ftr-408	778	18	producing	produce	VERB
ftr-408	778	19	specific	specific	ADJ
ftr-408	778	20	guidelines	guideline	NOUN
ftr-408	778	21	for	for	ADP
ftr-408	778	22	135	135	NUM
ftr-408	778	23	.	.	PUNCT
ftr-408	779	1	the	the	DET
ftr-408	779	2	only	only	ADJ
ftr-408	779	3	apparent	apparent	ADJ
ftr-408	779	4	regulatory	regulatory	ADJ
ftr-408	779	5	authority	authority	NOUN
ftr-408	779	6	is	be	AUX
ftr-408	779	7	the	the	DET
ftr-408	779	8	permissive	permissive	ADJ
ftr-408	779	9	language	language	NOUN
ftr-408	779	10	in	in	ADP
ftr-408	779	11	regs	reg	NOUN
ftr-408	779	12	.	.	PUNCT
ftr-408	780	1	§	§	PROPN
ftr-408	780	2	301.7602	301.7602	PROPN
ftr-408	780	3	-	-	SYM
ftr-408	780	4	1(a	1(a	NUM
ftr-408	780	5	)	)	PUNCT
ftr-408	780	6	discussed	discuss	VERB
ftr-408	780	7	earlier	early	ADV
ftr-408	780	8	in	in	ADP
ftr-408	780	9	section	section	NOUN
ftr-408	780	10	iv	iv	NUM
ftr-408	780	11	.	.	PUNCT
ftr-408	781	1	this	this	DET
ftr-408	781	2	general	general	ADJ
ftr-408	781	3	regulatory	regulatory	ADJ
ftr-408	781	4	language	language	NOUN
ftr-408	781	5	is	be	AUX
ftr-408	781	6	not	not	PART
ftr-408	781	7	specific	specific	ADJ
ftr-408	781	8	enough	enough	ADV
ftr-408	781	9	to	to	PART
ftr-408	781	10	satisfy	satisfy	VERB
ftr-408	781	11	the	the	DET
ftr-408	781	12	uncertainty	uncertainty	NOUN
ftr-408	781	13	that	that	PRON
ftr-408	781	14	threatens	threaten	VERB
ftr-408	781	15	the	the	DET
ftr-408	781	16	rule	rule	NOUN
ftr-408	781	17	of	of	ADP
ftr-408	781	18	law	law	NOUN
ftr-408	781	19	.	.	PUNCT
ftr-408	782	1	136	136	NUM
ftr-408	782	2	.	.	PUNCT
ftr-408	783	1	see	see	VERB
ftr-408	783	2	supra	supra	PROPN
ftr-408	783	3	section	section	PROPN
ftr-408	783	4	iv.b	iv.b	PROPN
ftr-408	783	5	.	.	PROPN
ftr-408	783	6	137	137	NUM
ftr-408	783	7	.	.	PUNCT
ftr-408	784	1	this	this	DET
ftr-408	784	2	problem	problem	NOUN
ftr-408	784	3	is	be	AUX
ftr-408	784	4	ironic	ironic	ADJ
ftr-408	784	5	considering	consider	VERB
ftr-408	784	6	that	that	SCONJ
ftr-408	784	7	the	the	DET
ftr-408	784	8	irs	irs	PROPN
ftr-408	784	9	’s	’s	PART
ftr-408	784	10	press	press	NOUN
ftr-408	784	11	release	release	NOUN
ftr-408	784	12	announcing	announce	VERB
ftr-408	784	13	life	life	NOUN
ftr-408	784	14	stated	state	VERB
ftr-408	784	15	:	:	PUNCT
ftr-408	784	16	“	"	PUNCT
ftr-408	784	17	life	life	NOUN
ftr-408	784	18	is	be	AUX
ftr-408	784	19	an	an	DET
ftr-408	784	20	effort	effort	NOUN
ftr-408	784	21	by	by	ADP
ftr-408	784	22	lmsb	lmsb	PROPN
ftr-408	784	23	to	to	PART
ftr-408	784	24	institutionalize	institutionalize	VERB
ftr-408	784	25	best	good	ADJ
ftr-408	784	26	practices	practice	NOUN
ftr-408	784	27	and	and	CCONJ
ftr-408	784	28	provide	provide	VERB
ftr-408	784	29	consistency	consistency	NOUN
ftr-408	784	30	in	in	ADP
ftr-408	784	31	the	the	DET
ftr-408	784	32	treatment	treatment	NOUN
ftr-408	784	33	of	of	ADP
ftr-408	784	34	taxpayers	taxpayer	NOUN
ftr-408	784	35	.	.	PUNCT
ftr-408	784	36	”	"	PUNCT
ftr-408	785	1	irs	irs	PROPN
ftr-408	785	2	news	news	NOUN
ftr-408	785	3	release	release	NOUN
ftr-408	785	4	ir-2002	ir-2002	NOUN
ftr-408	785	5	-	-	PUNCT
ftr-408	785	6	133	133	NUM
ftr-408	785	7	(	(	PUNCT
ftr-408	785	8	dec	dec	PROPN
ftr-408	785	9	.	.	PROPN
ftr-408	785	10	4	4	NUM
ftr-408	785	11	,	,	PUNCT
ftr-408	785	12	2002	2002	NUM
ftr-408	785	13	)	)	PUNCT
ftr-408	785	14	.	.	PUNCT
ftr-408	786	1	138	138	NUM
ftr-408	786	2	.	.	PUNCT
ftr-408	787	1	see	see	VERB
ftr-408	787	2	molly	molly	PROPN
ftr-408	787	3	moses	moses	PROPN
ftr-408	787	4	,	,	PUNCT
ftr-408	787	5	uphill	uphill	ADJ
ftr-408	787	6	battle	battle	NOUN
ftr-408	787	7	predicted	predict	VERB
ftr-408	787	8	for	for	ADP
ftr-408	787	9	glaxo	glaxo	NOUN
ftr-408	787	10	on	on	ADP
ftr-408	787	11	apa	apa	PROPN
ftr-408	787	12	discrimination	discrimination	NOUN
ftr-408	787	13	claim	claim	NOUN
ftr-408	787	14	,	,	PUNCT
ftr-408	787	15	94	94	NUM
ftr-408	787	16	bna	bna	PROPN
ftr-408	787	17	daily	daily	PROPN
ftr-408	787	18	tax	tax	NOUN
ftr-408	787	19	report	report	NOUN
ftr-408	787	20	j-1	j-1	ADV
ftr-408	787	21	,	,	PUNCT
ftr-408	787	22	j-3	j-3	PROPN
ftr-408	787	23	(	(	PUNCT
ftr-408	787	24	may	may	PROPN
ftr-408	787	25	17	17	NUM
ftr-408	787	26	,	,	PUNCT
ftr-408	787	27	2004	2004	NUM
ftr-408	787	28	)	)	PUNCT
ftr-408	787	29	(	(	PUNCT
ftr-408	787	30	comparing	compare	VERB
ftr-408	787	31	recent	recent	ADJ
ftr-408	787	32	cases	case	NOUN
ftr-408	787	33	indicating	indicate	VERB
ftr-408	787	34	a	a	DET
ftr-408	787	35	duty	duty	NOUN
ftr-408	787	36	of	of	ADP
ftr-408	787	37	consistency	consistency	NOUN
ftr-408	787	38	with	with	ADP
ftr-408	787	39	those	those	PRON
ftr-408	787	40	that	that	PRON
ftr-408	787	41	indicate	indicate	VERB
ftr-408	787	42	that	that	SCONJ
ftr-408	787	43	the	the	DET
ftr-408	787	44	irs	irs	PROPN
ftr-408	787	45	is	be	AUX
ftr-408	787	46	not	not	PART
ftr-408	787	47	required	require	VERB
ftr-408	787	48	to	to	PART
ftr-408	787	49	treat	treat	VERB
ftr-408	787	50	current	current	ADJ
ftr-408	787	51	taxpayers	taxpayer	NOUN
ftr-408	787	52	consistently	consistently	ADV
ftr-408	787	53	with	with	ADP
ftr-408	787	54	prior	prior	ADJ
ftr-408	787	55	erroneous	erroneous	ADJ
ftr-408	787	56	treatment	treatment	NOUN
ftr-408	787	57	)	)	PUNCT
ftr-408	787	58	.	.	PUNCT
ftr-408	788	1	139	139	NUM
ftr-408	788	2	.	.	PUNCT
ftr-408	789	1	sherwin	sherwin	PROPN
ftr-408	789	2	-	-	PUNCT
ftr-408	789	3	williams	williams	PROPN
ftr-408	789	4	co.	co.	PROPN
ftr-408	789	5	v.	v.	ADP
ftr-408	789	6	u.s	u.s	PROPN
ftr-408	789	7	.	.	PROPN
ftr-408	789	8	,	,	PUNCT
ftr-408	789	9	403	403	NUM
ftr-408	789	10	f.3d	f.3d	NUM
ftr-408	789	11	793	793	NUM
ftr-408	789	12	,	,	PUNCT
ftr-408	789	13	797	797	NUM
ftr-408	789	14	(	(	PUNCT
ftr-408	789	15	6th	6th	ADJ
ftr-408	789	16	cir	cir	NOUN
ftr-408	789	17	.	.	PROPN
ftr-408	789	18	2005	2005	NUM
ftr-408	789	19	)	)	PUNCT
ftr-408	789	20	(	(	PUNCT
ftr-408	789	21	citing	cite	VERB
ftr-408	789	22	oshkosh	oshkosh	PROPN
ftr-408	789	23	truck	truck	PROPN
ftr-408	789	24	corp	corp	PROPN
ftr-408	789	25	.	.	PROPN
ftr-408	790	1	v.	v.	PROPN
ftr-408	790	2	u.s	u.s	PROPN
ftr-408	790	3	.	.	PROPN
ftr-408	790	4	,	,	PUNCT
ftr-408	790	5	123	123	NUM
ftr-408	790	6	f.3d	f.3d	NUM
ftr-408	790	7	1477	1477	NUM
ftr-408	790	8	,	,	PUNCT
ftr-408	790	9	1481	1481	NUM
ftr-408	790	10	(	(	PUNCT
ftr-408	790	11	fed	fed	PROPN
ftr-408	790	12	.	.	PUNCT
ftr-408	790	13	cir	cir	PROPN
ftr-408	790	14	.	.	PUNCT
ftr-408	790	15	1997	1997	NUM
ftr-408	790	16	)	)	PUNCT
ftr-408	790	17	)	)	PUNCT
ftr-408	790	18	.	.	PUNCT
ftr-408	791	1	140	140	NUM
ftr-408	791	2	.	.	PUNCT
ftr-408	792	1	james	james	PROPN
ftr-408	792	2	a.	a.	PROPN
ftr-408	792	3	dougherty	dougherty	PROPN
ftr-408	792	4	&	&	CCONJ
ftr-408	792	5	rona	rona	PROPN
ftr-408	792	6	m.	m.	PROPN
ftr-408	792	7	faust	faust	PROPN
ftr-408	792	8	,	,	PUNCT
ftr-408	792	9	irs	irs	PROPN
ftr-408	792	10	instills	instill	VERB
ftr-408	792	11	new	new	ADJ
ftr-408	792	12	“	"	PUNCT
ftr-408	792	13	life	life	NOUN
ftr-408	792	14	’	'	PUNCT
ftr-408	792	15	into	into	ADP
ftr-408	792	16	its	its	PRON
ftr-408	792	17	audits	audits	NOUN
ftr-408	792	18	-limited	-limited	ADJ
ftr-408	792	19	issue	issue	NOUN
ftr-408	792	20	focused	focus	VERB
ftr-408	792	21	examinations	examination	NOUN
ftr-408	792	22	,	,	PUNCT
ftr-408	792	23	tax	tax	NOUN
ftr-408	792	24	executive	executive	NOUN
ftr-408	792	25	,	,	PUNCT
ftr-408	792	26	(	(	PUNCT
ftr-408	792	27	jan.-feb	jan.-feb	PROPN
ftr-408	792	28	.	.	NOUN
ftr-408	792	29	2003	2003	NUM
ftr-408	792	30	)	)	PUNCT
ftr-408	792	31	,	,	PUNCT
ftr-408	792	32	at	at	ADP
ftr-408	792	33	http://www.findarticles.com/p/articles/mi_m6552/is_1_55/ai_98416259	http://www.findarticles.com/p/articles/mi_m6552/is_1_55/ai_98416259	NOUN
ftr-408	792	34	.	.	PUNCT
ftr-408	793	1	of	of	ADP
ftr-408	793	2	course	course	NOUN
ftr-408	793	3	,	,	PUNCT
ftr-408	793	4	perhaps	perhaps	ADV
ftr-408	793	5	because	because	SCONJ
ftr-408	793	6	of	of	ADP
ftr-408	793	7	tei	tei	NOUN
ftr-408	793	8	’s	’s	PART
ftr-408	793	9	enthusiasm	enthusiasm	NOUN
ftr-408	793	10	over	over	ADP
ftr-408	793	11	the	the	DET
ftr-408	793	12	program	program	NOUN
ftr-408	793	13	,	,	PUNCT
ftr-408	793	14	the	the	DET
ftr-408	793	15	authors	author	NOUN
ftr-408	793	16	tempered	temper	VERB
ftr-408	793	17	their	their	PRON
ftr-408	793	18	concern	concern	NOUN
ftr-408	793	19	by	by	ADP
ftr-408	793	20	mentioning	mention	VERB
ftr-408	793	21	several	several	ADJ
ftr-408	793	22	mitigating	mitigate	VERB
ftr-408	793	23	factors	factor	NOUN
ftr-408	793	24	:	:	PUNCT
ftr-408	793	25	“	"	PUNCT
ftr-408	793	26	the	the	DET
ftr-408	793	27	first	first	ADJ
ftr-408	793	28	is	be	AUX
ftr-408	793	29	that	that	SCONJ
ftr-408	793	30	the	the	DET
ftr-408	793	31	examiner	examiner	NOUN
ftr-408	793	32	should	should	AUX
ftr-408	793	33	seek	seek	VERB
ftr-408	793	34	input	input	NOUN
ftr-408	793	35	in	in	ADP
ftr-408	793	36	determining	determine	VERB
ftr-408	793	37	the	the	DET
ftr-408	793	38	thresholds	threshold	NOUN
ftr-408	793	39	from	from	ADP
ftr-408	793	40	irs	irs	PROPN
ftr-408	793	41	specialists	specialist	NOUN
ftr-408	793	42	and	and	CCONJ
ftr-408	793	43	the	the	DET
ftr-408	793	44	taxpayer	taxpayer	NOUN
ftr-408	793	45	.	.	PUNCT
ftr-408	794	1	furthermore	furthermore	ADV
ftr-408	794	2	,	,	PUNCT
ftr-408	794	3	if	if	SCONJ
ftr-408	794	4	the	the	DET
ftr-408	794	5	taxpayer	taxpayer	NOUN
ftr-408	794	6	disagrees	disagree	VERB
ftr-408	794	7	with	with	ADP
ftr-408	794	8	the	the	DET
ftr-408	794	9	materiality	materiality	NOUN
ftr-408	794	10	level	level	NOUN
ftr-408	794	11	,	,	PUNCT
ftr-408	794	12	the	the	DET
ftr-408	794	13	taxpayer	taxpayer	NOUN
ftr-408	794	14	should	should	AUX
ftr-408	794	15	ask	ask	VERB
ftr-408	794	16	to	to	PART
ftr-408	794	17	speak	speak	VERB
ftr-408	794	18	to	to	ADP
ftr-408	794	19	the	the	DET
ftr-408	794	20	team	team	NOUN
ftr-408	794	21	manager	manager	NOUN
ftr-408	794	22	.	.	PUNCT
ftr-408	794	23	”	"	PUNCT
ftr-408	795	1	i	i	PRON
ftr-408	795	2	d.	d.	PROPN
ftr-408	795	3	494	494	NUM
ftr-408	795	4	florida	florida	PROPN
ftr-408	795	5	tax	tax	PROPN
ftr-408	795	6	review	review	NOUN
ftr-408	795	7	vol.7:7	vol.7:7	PRON
ftr-408	795	8	determining	determine	VERB
ftr-408	795	9	materiality	materiality	NOUN
ftr-408	795	10	is	be	AUX
ftr-408	795	11	impossible	impossible	ADJ
ftr-408	795	12	.	.	PUNCT
ftr-408	796	1	nevertheless	nevertheless	ADV
ftr-408	796	2	,	,	PUNCT
ftr-408	796	3	the	the	DET
ftr-408	796	4	irs	irs	PROPN
ftr-408	796	5	has	have	AUX
ftr-408	796	6	stated	state	VERB
ftr-408	796	7	it	it	PRON
ftr-408	796	8	can141	can141	ADV
ftr-408	796	9	provide	provide	VERB
ftr-408	796	10	equal	equal	ADJ
ftr-408	796	11	treatment	treatment	NOUN
ftr-408	796	12	to	to	ADP
ftr-408	796	13	taxpayers	taxpayer	NOUN
ftr-408	796	14	by	by	ADP
ftr-408	796	15	applying	apply	VERB
ftr-408	796	16	a	a	DET
ftr-408	796	17	consistent	consistent	ADJ
ftr-408	796	18	process	process	NOUN
ftr-408	796	19	in	in	ADP
ftr-408	796	20	determining	determine	VERB
ftr-408	796	21	materiality	materiality	NOUN
ftr-408	796	22	.	.	PUNCT
ftr-408	797	1	despite	despite	SCONJ
ftr-408	797	2	this	this	DET
ftr-408	797	3	emphasis	emphasis	NOUN
ftr-408	797	4	on	on	ADP
ftr-408	797	5	consistency	consistency	NOUN
ftr-408	797	6	,	,	PUNCT
ftr-408	797	7	the	the	DET
ftr-408	797	8	irs	irs	PROPN
ftr-408	797	9	states142	states142	PROPN
ftr-408	797	10	that	that	SCONJ
ftr-408	797	11	an	an	DET
ftr-408	797	12	auditor	auditor	NOUN
ftr-408	797	13	’s	’s	PART
ftr-408	797	14	discretion	discretion	NOUN
ftr-408	797	15	is	be	AUX
ftr-408	797	16	essential	essential	ADJ
ftr-408	797	17	in	in	ADP
ftr-408	797	18	determining	determine	VERB
ftr-408	797	19	materiality	materiality	NOUN
ftr-408	797	20	.	.	PUNCT
ftr-408	798	1	in	in	ADP
ftr-408	798	2	fact,143	fact,143	NOUN
ftr-408	798	3	when	when	SCONJ
ftr-408	798	4	compiling	compile	VERB
ftr-408	798	5	its	its	PRON
ftr-408	798	6	initial	initial	ADJ
ftr-408	798	7	frequently	frequently	ADV
ftr-408	798	8	asked	ask	VERB
ftr-408	798	9	questions	question	NOUN
ftr-408	798	10	about	about	ADP
ftr-408	798	11	life	life	NOUN
ftr-408	798	12	,	,	PUNCT
ftr-408	798	13	the	the	DET
ftr-408	798	14	lmsb	lmsb	NOUN
ftr-408	798	15	responded	respond	VERB
ftr-408	798	16	to	to	ADP
ftr-408	798	17	the	the	DET
ftr-408	798	18	question	question	NOUN
ftr-408	798	19	of	of	ADP
ftr-408	798	20	whether	whether	SCONJ
ftr-408	798	21	or	or	CCONJ
ftr-408	798	22	not	not	PART
ftr-408	798	23	it	it	PRON
ftr-408	798	24	was	be	AUX
ftr-408	798	25	attempting	attempt	VERB
ftr-408	798	26	to	to	PART
ftr-408	798	27	create	create	VERB
ftr-408	798	28	blanket	blanket	NOUN
ftr-408	798	29	materiality	materiality	NOUN
ftr-408	798	30	thresholds	threshold	NOUN
ftr-408	798	31	for	for	ADP
ftr-408	798	32	all	all	DET
ftr-408	798	33	taxpayers	taxpayer	NOUN
ftr-408	798	34	as	as	SCONJ
ftr-408	798	35	follows	follow	VERB
ftr-408	798	36	:	:	PUNCT
ftr-408	798	37	absolutely	absolutely	ADV
ftr-408	798	38	not	not	PART
ftr-408	798	39	!	!	PUNCT
ftr-408	799	1	no	no	DET
ftr-408	799	2	two	two	NUM
ftr-408	799	3	taxpayers	taxpayer	NOUN
ftr-408	799	4	are	be	AUX
ftr-408	799	5	identical	identical	ADJ
ftr-408	799	6	.	.	PUNCT
ftr-408	800	1	the	the	DET
ftr-408	800	2	differences	difference	NOUN
ftr-408	800	3	in	in	ADP
ftr-408	800	4	location	location	NOUN
ftr-408	800	5	,	,	PUNCT
ftr-408	800	6	size	size	NOUN
ftr-408	800	7	,	,	PUNCT
ftr-408	800	8	business	business	NOUN
ftr-408	800	9	practices	practice	NOUN
ftr-408	800	10	,	,	PUNCT
ftr-408	800	11	industries	industry	NOUN
ftr-408	800	12	,	,	PUNCT
ftr-408	800	13	etc	etc	X
ftr-408	800	14	.	.	X
ftr-408	800	15	,	,	PUNCT
ftr-408	800	16	make	make	VERB
ftr-408	800	17	it	it	PRON
ftr-408	800	18	impossible	impossible	ADJ
ftr-408	800	19	and	and	CCONJ
ftr-408	800	20	impractical	impractical	ADJ
ftr-408	800	21	to	to	PART
ftr-408	800	22	set	set	VERB
ftr-408	800	23	one	one	NUM
ftr-408	800	24	standard	standard	NOUN
ftr-408	800	25	.	.	PUNCT
ftr-408	801	1	for	for	ADP
ftr-408	801	2	this	this	DET
ftr-408	801	3	reason	reason	NOUN
ftr-408	801	4	,	,	PUNCT
ftr-408	801	5	provided	provide	VERB
ftr-408	801	6	[	[	X
ftr-408	801	7	sic	sic	ADJ
ftr-408	801	8	]	]	PUNCT
ftr-408	801	9	examples	example	NOUN
ftr-408	801	10	to	to	PART
ftr-408	801	11	demonstrate	demonstrate	VERB
ftr-408	801	12	different	different	ADJ
ftr-408	801	13	ways	way	NOUN
ftr-408	801	14	to	to	PART
ftr-408	801	15	establish	establish	VERB
ftr-408	801	16	materiality	materiality	NOUN
ftr-408	801	17	and	and	CCONJ
ftr-408	801	18	encourage	encourage	VERB
ftr-408	801	19	agents	agent	NOUN
ftr-408	801	20	to	to	PART
ftr-408	801	21	use	use	VERB
ftr-408	801	22	professional	professional	ADJ
ftr-408	801	23	judgment	judgment	NOUN
ftr-408	801	24	in	in	ADP
ftr-408	801	25	conjunction	conjunction	NOUN
ftr-408	801	26	with	with	ADP
ftr-408	801	27	a	a	DET
ftr-408	801	28	methodology	methodology	NOUN
ftr-408	801	29	that	that	PRON
ftr-408	801	30	they	they	PRON
ftr-408	801	31	believe	believe	VERB
ftr-408	801	32	is	be	AUX
ftr-408	801	33	appropriate.144	appropriate.144	NOUN
ftr-408	801	34	what	what	PRON
ftr-408	801	35	the	the	DET
ftr-408	801	36	irs	irs	PROPN
ftr-408	801	37	perhaps	perhaps	ADV
ftr-408	801	38	does	do	AUX
ftr-408	801	39	not	not	PART
ftr-408	801	40	realize	realize	VERB
ftr-408	801	41	in	in	ADP
ftr-408	801	42	its	its	PRON
ftr-408	801	43	response	response	NOUN
ftr-408	801	44	,	,	PUNCT
ftr-408	801	45	however	however	ADV
ftr-408	801	46	,	,	PUNCT
ftr-408	801	47	is	be	AUX
ftr-408	801	48	that	that	SCONJ
ftr-408	801	49	the	the	DET
ftr-408	801	50	use	use	NOUN
ftr-408	801	51	of	of	ADP
ftr-408	801	52	materiality	materiality	NOUN
ftr-408	801	53	thresholds	threshold	NOUN
ftr-408	801	54	will	will	AUX
ftr-408	801	55	,	,	PUNCT
ftr-408	801	56	by	by	ADP
ftr-408	801	57	definition	definition	NOUN
ftr-408	801	58	,	,	PUNCT
ftr-408	801	59	result	result	VERB
ftr-408	801	60	in	in	ADP
ftr-408	801	61	the	the	DET
ftr-408	801	62	inherent	inherent	ADJ
ftr-408	801	63	inconsistent	inconsistent	ADJ
ftr-408	801	64	treatment	treatment	NOUN
ftr-408	801	65	of	of	ADP
ftr-408	801	66	taxpayers	taxpayer	NOUN
ftr-408	801	67	.	.	PUNCT
ftr-408	802	1	the	the	DET
ftr-408	802	2	fact	fact	NOUN
ftr-408	802	3	that	that	SCONJ
ftr-408	802	4	taxpayers	taxpayer	NOUN
ftr-408	802	5	are	be	AUX
ftr-408	802	6	not	not	PART
ftr-408	802	7	identical	identical	ADJ
ftr-408	802	8	does	do	AUX
ftr-408	802	9	not	not	PART
ftr-408	802	10	mean	mean	VERB
ftr-408	802	11	that	that	SCONJ
ftr-408	802	12	they	they	PRON
ftr-408	802	13	can	can	AUX
ftr-408	802	14	not	not	PART
ftr-408	802	15	be	be	AUX
ftr-408	802	16	treated	treat	VERB
ftr-408	802	17	relatively	relatively	ADV
ftr-408	802	18	equally	equally	ADV
ftr-408	802	19	.	.	PUNCT
ftr-408	803	1	the	the	DET
ftr-408	803	2	more	more	ADJ
ftr-408	803	3	discretion	discretion	NOUN
ftr-408	803	4	that	that	PRON
ftr-408	803	5	is	be	AUX
ftr-408	803	6	given	give	VERB
ftr-408	803	7	in	in	ADP
ftr-408	803	8	an	an	DET
ftr-408	803	9	audit	audit	NOUN
ftr-408	803	10	process	process	NOUN
ftr-408	803	11	,	,	PUNCT
ftr-408	803	12	however	however	ADV
ftr-408	803	13	,	,	PUNCT
ftr-408	803	14	the	the	PRON
ftr-408	803	15	more	more	ADV
ftr-408	803	16	unlikely	unlikely	ADJ
ftr-408	803	17	it	it	PRON
ftr-408	803	18	is	be	AUX
ftr-408	803	19	for	for	SCONJ
ftr-408	803	20	this	this	DET
ftr-408	803	21	consistent	consistent	ADJ
ftr-408	803	22	treatment	treatment	NOUN
ftr-408	803	23	to	to	PART
ftr-408	803	24	occur	occur	VERB
ftr-408	803	25	.	.	PUNCT
ftr-408	804	1	thus	thus	ADV
ftr-408	804	2	,	,	PUNCT
ftr-408	804	3	life	life	NOUN
ftr-408	804	4	’s	’s	PART
ftr-408	804	5	discretionary	discretionary	ADJ
ftr-408	804	6	side	side	NOUN
ftr-408	804	7	creates	create	VERB
ftr-408	804	8	as	as	ADV
ftr-408	804	9	many	many	ADJ
ftr-408	804	10	problems	problem	NOUN
ftr-408	804	11	as	as	ADP
ftr-408	804	12	its	its	PRON
ftr-408	804	13	overly	overly	ADV
ftr-408	804	14	rigid	rigid	ADJ
ftr-408	804	15	aspects	aspect	NOUN
ftr-408	804	16	,	,	PUNCT
ftr-408	804	17	indicating	indicate	VERB
ftr-408	804	18	that	that	SCONJ
ftr-408	804	19	life	life	NOUN
ftr-408	804	20	does	do	AUX
ftr-408	804	21	not	not	PART
ftr-408	804	22	integrate	integrate	VERB
ftr-408	804	23	necessary	necessary	ADJ
ftr-408	804	24	discretion	discretion	NOUN
ftr-408	804	25	properly	properly	ADV
ftr-408	804	26	into	into	ADP
ftr-408	804	27	the	the	DET
ftr-408	804	28	audit	audit	NOUN
ftr-408	804	29	process	process	NOUN
ftr-408	804	30	.	.	PUNCT
ftr-408	805	1	furthermore	furthermore	ADV
ftr-408	805	2	,	,	PUNCT
ftr-408	805	3	the	the	DET
ftr-408	805	4	irs	irs	PROPN
ftr-408	805	5	’s	’s	PART
ftr-408	805	6	response	response	NOUN
ftr-408	805	7	does	do	VERB
ftr-408	805	8	nothing	nothing	PRON
ftr-408	805	9	to	to	PART
ftr-408	805	10	address	address	VERB
ftr-408	805	11	the	the	DET
ftr-408	805	12	fact	fact	NOUN
ftr-408	805	13	that	that	SCONJ
ftr-408	805	14	taxpayers	taxpayer	NOUN
ftr-408	805	15	outside	outside	ADP
ftr-408	805	16	of	of	ADP
ftr-408	805	17	the	the	DET
ftr-408	805	18	lmsb	lmsb	PROPN
ftr-408	805	19	’s	’s	PART
ftr-408	805	20	jurisdiction	jurisdiction	NOUN
ftr-408	805	21	are	be	AUX
ftr-408	805	22	not	not	PART
ftr-408	805	23	even	even	ADV
ftr-408	805	24	eligible	eligible	ADJ
ftr-408	805	25	to	to	PART
ftr-408	805	26	participate	participate	VERB
ftr-408	805	27	in	in	ADP
ftr-408	805	28	life	life	NOUN
ftr-408	805	29	.	.	PUNCT
ftr-408	806	1	if	if	SCONJ
ftr-408	806	2	life	life	NOUN
ftr-408	806	3	is	be	AUX
ftr-408	806	4	so	so	ADV
ftr-408	806	5	beneficial	beneficial	ADJ
ftr-408	806	6	and	and	CCONJ
ftr-408	806	7	does	do	AUX
ftr-408	806	8	not	not	PART
ftr-408	806	9	result	result	VERB
ftr-408	806	10	in	in	ADP
ftr-408	806	11	the	the	DET
ftr-408	806	12	problems	problem	NOUN
ftr-408	806	13	already	already	ADV
ftr-408	806	14	discussed	discuss	VERB
ftr-408	806	15	,	,	PUNCT
ftr-408	806	16	what	what	DET
ftr-408	806	17	rational	rational	ADJ
ftr-408	806	18	basis	basis	NOUN
ftr-408	806	19	could	could	AUX
ftr-408	806	20	there	there	PRON
ftr-408	806	21	be	be	AUX
ftr-408	806	22	for	for	ADP
ftr-408	806	23	not	not	PART
ftr-408	806	24	applying	apply	VERB
ftr-408	806	25	it	it	PRON
ftr-408	806	26	to	to	ADP
ftr-408	806	27	all	all	DET
ftr-408	806	28	audits	audits	NOUN
ftr-408	806	29	?	?	PUNCT
ftr-408	807	1	141	141	NUM
ftr-408	807	2	.	.	PUNCT
ftr-408	808	1	i.r.m	i.r.m	PROPN
ftr-408	808	2	.	.	PUNCT
ftr-408	809	1	4.51.3.3.4(2	4.51.3.3.4(2	NUM
ftr-408	809	2	)	)	PUNCT
ftr-408	810	1	(	(	PUNCT
ftr-408	810	2	2004	2004	NUM
ftr-408	810	3	)	)	PUNCT
ftr-408	810	4	.	.	PUNCT
ftr-408	811	1	142	142	NUM
ftr-408	811	2	.	.	PUNCT
ftr-408	812	1	see	see	VERB
ftr-408	812	2	,	,	PUNCT
ftr-408	812	3	e.g.	e.g.	ADV
ftr-408	812	4	,	,	PUNCT
ftr-408	812	5	i.r.m	i.r.m	PROPN
ftr-408	812	6	.	.	PUNCT
ftr-408	813	1	4.51.3.3.4(2	4.51.3.3.4(2	NUM
ftr-408	813	2	)	)	PUNCT
ftr-408	814	1	(	(	PUNCT
ftr-408	814	2	2004	2004	NUM
ftr-408	814	3	)	)	PUNCT
ftr-408	814	4	;	;	PUNCT
ftr-408	814	5	life	life	NOUN
ftr-408	814	6	training	training	NOUN
ftr-408	814	7	manual	manual	NOUN
ftr-408	814	8	,	,	PUNCT
ftr-408	814	9	supra	supra	PROPN
ftr-408	814	10	note	note	PROPN
ftr-408	814	11	19	19	NUM
ftr-408	814	12	,	,	PUNCT
ftr-408	814	13	at	at	ADP
ftr-408	814	14	8	8	NUM
ftr-408	814	15	-	-	SYM
ftr-408	814	16	9	9	NUM
ftr-408	814	17	;	;	PUNCT
ftr-408	814	18	first	first	ADJ
ftr-408	814	19	life	life	NOUN
ftr-408	814	20	faq	faq	NOUN
ftr-408	814	21	,	,	PUNCT
ftr-408	814	22	supra	supra	PROPN
ftr-408	814	23	note	note	PROPN
ftr-408	814	24	37	37	NUM
ftr-408	814	25	,	,	PUNCT
ftr-408	814	26	at	at	ADP
ftr-408	814	27	7	7	NUM
ftr-408	814	28	,	,	PUNCT
ftr-408	814	29	9	9	NUM
ftr-408	814	30	;	;	PUNCT
ftr-408	814	31	life	life	NOUN
ftr-408	814	32	consolidated	consolidated	ADJ
ftr-408	814	33	faq	faq	NOUN
ftr-408	814	34	,	,	PUNCT
ftr-408	814	35	supra	supra	PROPN
ftr-408	814	36	note	note	NOUN
ftr-408	814	37	31	31	NUM
ftr-408	814	38	,	,	PUNCT
ftr-408	814	39	at	at	ADP
ftr-408	814	40	8	8	NUM
ftr-408	814	41	.	.	X
ftr-408	815	1	143	143	NUM
ftr-408	815	2	.	.	PUNCT
ftr-408	816	1	i.r.m	i.r.m	PROPN
ftr-408	816	2	.	.	PUNCT
ftr-408	817	1	4.51.3.3.5(10	4.51.3.3.5(10	NUM
ftr-408	817	2	)	)	PUNCT
ftr-408	818	1	(	(	PUNCT
ftr-408	818	2	2004	2004	NUM
ftr-408	818	3	)	)	PUNCT
ftr-408	818	4	;	;	PUNCT
ftr-408	818	5	life	life	NOUN
ftr-408	818	6	training	training	NOUN
ftr-408	818	7	manual	manual	NOUN
ftr-408	818	8	,	,	PUNCT
ftr-408	818	9	supra	supra	PROPN
ftr-408	818	10	note	note	PROPN
ftr-408	818	11	19	19	NUM
ftr-408	818	12	,	,	PUNCT
ftr-408	818	13	at	at	ADP
ftr-408	818	14	1012	1012	NUM
ftr-408	818	15	,	,	PUNCT
ftr-408	818	16	18	18	NUM
ftr-408	818	17	.	.	NOUN
ftr-408	818	18	144	144	NUM
ftr-408	818	19	.	.	PUNCT
ftr-408	819	1	first	first	PROPN
ftr-408	819	2	life	life	PROPN
ftr-408	819	3	faq	faq	NOUN
ftr-408	819	4	,	,	PUNCT
ftr-408	819	5	supra	supra	PROPN
ftr-408	819	6	note	note	PROPN
ftr-408	819	7	37	37	NUM
ftr-408	819	8	,	,	PUNCT
ftr-408	819	9	at	at	ADP
ftr-408	819	10	9	9	NUM
ftr-408	819	11	-	-	SYM
ftr-408	819	12	10	10	NUM
ftr-408	819	13	(	(	PUNCT
ftr-408	819	14	emphasis	emphasis	NOUN
ftr-408	819	15	in	in	ADP
ftr-408	819	16	original	original	ADJ
ftr-408	819	17	)	)	PUNCT
ftr-408	819	18	.	.	PUNCT
ftr-408	820	1	the	the	DET
ftr-408	820	2	internal	internal	ADJ
ftr-408	820	3	revenue	revenue	NOUN
ftr-408	820	4	manual	manual	NOUN
ftr-408	820	5	echoes	echo	VERB
ftr-408	820	6	this	this	DET
ftr-408	820	7	statement	statement	NOUN
ftr-408	820	8	:	:	PUNCT
ftr-408	820	9	“	"	PUNCT
ftr-408	820	10	a	a	DET
ftr-408	820	11	threshold(s	threshold(s	NOUN
ftr-408	820	12	)	)	PUNCT
ftr-408	820	13	set	set	VERB
ftr-408	820	14	for	for	ADP
ftr-408	820	15	one	one	NUM
ftr-408	820	16	period	period	NOUN
ftr-408	820	17	or	or	CCONJ
ftr-408	820	18	taxpayer	taxpayer	NOUN
ftr-408	820	19	should	should	AUX
ftr-408	820	20	not	not	PART
ftr-408	820	21	be	be	AUX
ftr-408	820	22	automatically	automatically	ADV
ftr-408	820	23	extended	extend	VERB
ftr-408	820	24	to	to	ADP
ftr-408	820	25	either	either	CCONJ
ftr-408	820	26	another	another	DET
ftr-408	820	27	taxpayer	taxpayer	NOUN
ftr-408	820	28	or	or	CCONJ
ftr-408	820	29	another	another	DET
ftr-408	820	30	period	period	NOUN
ftr-408	820	31	for	for	ADP
ftr-408	820	32	the	the	DET
ftr-408	820	33	same	same	ADJ
ftr-408	820	34	taxpayer	taxpayer	NOUN
ftr-408	820	35	.	.	PUNCT
ftr-408	821	1	a	a	DET
ftr-408	821	2	separate	separate	ADJ
ftr-408	821	3	risk	risk	NOUN
ftr-408	821	4	analysis	analysis	NOUN
ftr-408	821	5	must	must	AUX
ftr-408	821	6	be	be	AUX
ftr-408	821	7	performed	perform	VERB
ftr-408	821	8	for	for	ADP
ftr-408	821	9	each	each	DET
ftr-408	821	10	examination	examination	NOUN
ftr-408	821	11	.	.	PUNCT
ftr-408	821	12	”	"	PUNCT
ftr-408	822	1	i.r.m	i.r.m	PROPN
ftr-408	822	2	.	.	PUNCT
ftr-408	823	1	4.51.3.4.5(6	4.51.3.4.5(6	NUM
ftr-408	823	2	)	)	PUNCT
ftr-408	823	3	(	(	PUNCT
ftr-408	823	4	2004	2004	NUM
ftr-408	823	5	)	)	PUNCT
ftr-408	823	6	.	.	PUNCT
ftr-408	824	1	2006	2006	NUM
ftr-408	824	2	]	]	PUNCT
ftr-408	824	3	agency	agency	NOUN
ftr-408	824	4	activism	activism	NOUN
ftr-408	824	5	as	as	ADP
ftr-408	824	6	a	a	DET
ftr-408	824	7	new	new	ADJ
ftr-408	824	8	way	way	NOUN
ftr-408	824	9	of	of	ADP
ftr-408	824	10	life	life	NOUN
ftr-408	824	11	495	495	NUM
ftr-408	824	12	4	4	NUM
ftr-408	824	13	.	.	PUNCT
ftr-408	825	1	life	life	NOUN
ftr-408	825	2	is	be	AUX
ftr-408	825	3	premised	premise	VERB
ftr-408	825	4	on	on	ADP
ftr-408	825	5	a	a	DET
ftr-408	825	6	faulty	faulty	ADJ
ftr-408	825	7	assumption	assumption	NOUN
ftr-408	825	8	regarding	regard	VERB
ftr-408	825	9	taxpayer	taxpayer	NOUN
ftr-408	825	10	honesty	honesty	NOUN
ftr-408	825	11	–	–	PUNCT
ftr-408	825	12	if	if	SCONJ
ftr-408	825	13	the	the	DET
ftr-408	825	14	rule	rule	NOUN
ftr-408	825	15	of	of	ADP
ftr-408	825	16	law	law	NOUN
ftr-408	825	17	suffers	suffer	VERB
ftr-408	825	18	in	in	ADP
ftr-408	825	19	the	the	DET
ftr-408	825	20	tax	tax	NOUN
ftr-408	825	21	system	system	NOUN
ftr-408	825	22	,	,	PUNCT
ftr-408	825	23	“	"	PUNCT
ftr-408	825	24	citizens	citizen	NOUN
ftr-408	825	25	lose	lose	VERB
ftr-408	825	26	faith	faith	NOUN
ftr-408	825	27	in	in	ADP
ftr-408	825	28	the	the	DET
ftr-408	825	29	fairness	fairness	NOUN
ftr-408	825	30	of	of	ADP
ftr-408	825	31	the	the	DET
ftr-408	825	32	tax	tax	NOUN
ftr-408	825	33	system	system	NOUN
ftr-408	825	34	and	and	CCONJ
ftr-408	825	35	are	be	AUX
ftr-408	825	36	less	less	ADV
ftr-408	825	37	inclined	inclined	ADJ
ftr-408	825	38	to	to	PART
ftr-408	825	39	honor	honor	VERB
ftr-408	825	40	it	it	PRON
ftr-408	825	41	.	.	PUNCT
ftr-408	825	42	”	"	PUNCT
ftr-408	826	1	richard	richard	PROPN
ftr-408	826	2	lavoie145	lavoie145	PROPN
ftr-408	826	3	argues	argue	VERB
ftr-408	826	4	that	that	SCONJ
ftr-408	826	5	today	today	NOUN
ftr-408	826	6	“	"	PUNCT
ftr-408	826	7	[	[	X
ftr-408	826	8	t]he	t]he	ADV
ftr-408	826	9	rule	rule	NOUN
ftr-408	826	10	of	of	ADP
ftr-408	826	11	law	law	NOUN
ftr-408	826	12	is	be	AUX
ftr-408	826	13	flagging	flag	VERB
ftr-408	826	14	as	as	SCONJ
ftr-408	826	15	the	the	DET
ftr-408	826	16	system	system	NOUN
ftr-408	826	17	struggles	struggle	VERB
ftr-408	826	18	with	with	ADP
ftr-408	826	19	its	its	PRON
ftr-408	826	20	own	own	ADJ
ftr-408	826	21	mind	mind	NOUN
ftr-408	826	22	-	-	PUNCT
ftr-408	826	23	numbing	numb	VERB
ftr-408	826	24	complexity	complexity	NOUN
ftr-408	826	25	and	and	CCONJ
ftr-408	826	26	revelations	revelation	NOUN
ftr-408	826	27	that	that	SCONJ
ftr-408	826	28	many	many	ADJ
ftr-408	826	29	profitable	profitable	ADJ
ftr-408	826	30	corporations	corporation	NOUN
ftr-408	826	31	and	and	CCONJ
ftr-408	826	32	wealthy	wealthy	ADJ
ftr-408	826	33	individuals	individual	NOUN
ftr-408	826	34	pay	pay	VERB
ftr-408	826	35	little	little	ADJ
ftr-408	826	36	or	or	CCONJ
ftr-408	826	37	no	no	PRON
ftr-408	826	38	tax	tax	NOUN
ftr-408	826	39	.	.	PUNCT
ftr-408	826	40	”	"	PUNCT
ftr-408	827	1	as	as	ADP
ftr-408	827	2	a	a	DET
ftr-408	827	3	result	result	NOUN
ftr-408	827	4	,	,	PUNCT
ftr-408	827	5	while146	while146	PROPN
ftr-408	827	6	taxpayers	taxpayer	NOUN
ftr-408	827	7	in	in	ADP
ftr-408	827	8	the	the	DET
ftr-408	827	9	1970s	1970	NOUN
ftr-408	827	10	considered	consider	VERB
ftr-408	827	11	the	the	DET
ftr-408	827	12	tax	tax	NOUN
ftr-408	827	13	system	system	NOUN
ftr-408	827	14	to	to	PART
ftr-408	827	15	be	be	AUX
ftr-408	827	16	fair	fair	ADJ
ftr-408	827	17	,	,	PUNCT
ftr-408	827	18	today	today	NOUN
ftr-408	827	19	,	,	PUNCT
ftr-408	827	20	after	after	ADP
ftr-408	827	21	the	the	DET
ftr-408	827	22	increase	increase	NOUN
ftr-408	827	23	of	of	ADP
ftr-408	827	24	corporate	corporate	ADJ
ftr-408	827	25	tax	tax	NOUN
ftr-408	827	26	shelter	shelter	NOUN
ftr-408	827	27	activity	activity	NOUN
ftr-408	827	28	in	in	ADP
ftr-408	827	29	the	the	DET
ftr-408	827	30	1990s	1990	NOUN
ftr-408	827	31	,	,	PUNCT
ftr-408	827	32	most	most	ADJ
ftr-408	827	33	taxpayers	taxpayer	NOUN
ftr-408	827	34	believe	believe	VERB
ftr-408	827	35	that	that	SCONJ
ftr-408	827	36	the	the	DET
ftr-408	827	37	system	system	NOUN
ftr-408	827	38	is	be	AUX
ftr-408	827	39	unfair.147	unfair.147	PROPN
ftr-408	827	40	lavoie	lavoie	PROPN
ftr-408	827	41	argues	argue	VERB
ftr-408	827	42	that	that	SCONJ
ftr-408	827	43	this	this	DET
ftr-408	827	44	failure	failure	NOUN
ftr-408	827	45	of	of	ADP
ftr-408	827	46	the	the	DET
ftr-408	827	47	rule	rule	NOUN
ftr-408	827	48	of	of	ADP
ftr-408	827	49	law	law	NOUN
ftr-408	827	50	has	have	AUX
ftr-408	827	51	contributed	contribute	VERB
ftr-408	827	52	to	to	ADP
ftr-408	827	53	the	the	DET
ftr-408	827	54	modern	modern	ADJ
ftr-408	827	55	taxpayer	taxpayer	NOUN
ftr-408	827	56	rarely	rarely	ADV
ftr-408	827	57	taking	take	VERB
ftr-408	827	58	moral	moral	ADJ
ftr-408	827	59	or	or	CCONJ
ftr-408	827	60	ethical	ethical	ADJ
ftr-408	827	61	considerations	consideration	NOUN
ftr-408	827	62	into	into	ADP
ftr-408	827	63	account	account	NOUN
ftr-408	827	64	when	when	SCONJ
ftr-408	827	65	deciding	decide	VERB
ftr-408	827	66	the	the	DET
ftr-408	827	67	taxpayer	taxpayer	NOUN
ftr-408	827	68	’s	’s	PART
ftr-408	827	69	level	level	NOUN
ftr-408	827	70	of	of	ADP
ftr-408	827	71	compliance	compliance	NOUN
ftr-408	827	72	with	with	ADP
ftr-408	827	73	the	the	DET
ftr-408	827	74	tax	tax	NOUN
ftr-408	827	75	laws	law	NOUN
ftr-408	827	76	.	.	PUNCT
ftr-408	828	1	the148	the148	NOUN
ftr-408	828	2	government	government	NOUN
ftr-408	828	3	should	should	AUX
ftr-408	828	4	not	not	PART
ftr-408	828	5	expect	expect	VERB
ftr-408	828	6	taxpayers	taxpayer	NOUN
ftr-408	828	7	to	to	PART
ftr-408	828	8	rely	rely	VERB
ftr-408	828	9	on	on	ADP
ftr-408	828	10	their	their	PRON
ftr-408	828	11	own	own	ADJ
ftr-408	828	12	internal	internal	ADJ
ftr-408	828	13	sense	sense	NOUN
ftr-408	828	14	of	of	ADP
ftr-408	828	15	right	right	NOUN
ftr-408	828	16	and	and	CCONJ
ftr-408	828	17	wrong	wrong	ADJ
ftr-408	828	18	as	as	SCONJ
ftr-408	828	19	they	they	PRON
ftr-408	828	20	consider	consider	VERB
ftr-408	828	21	their	their	PRON
ftr-408	828	22	tax	tax	NOUN
ftr-408	828	23	liability	liability	NOUN
ftr-408	828	24	.	.	PUNCT
ftr-408	829	1	rather	rather	ADV
ftr-408	829	2	,	,	PUNCT
ftr-408	829	3	the	the	DET
ftr-408	829	4	government149	government149	NOUN
ftr-408	829	5	should	should	AUX
ftr-408	829	6	understand	understand	VERB
ftr-408	829	7	that	that	SCONJ
ftr-408	829	8	taxpayers	taxpayer	NOUN
ftr-408	829	9	’	'	PUNCT
ftr-408	829	10	behavior	behavior	NOUN
ftr-408	829	11	will	will	AUX
ftr-408	829	12	be	be	AUX
ftr-408	829	13	much	much	ADV
ftr-408	829	14	more	more	ADV
ftr-408	829	15	heavily	heavily	ADV
ftr-408	829	16	influenced	influence	VERB
ftr-408	829	17	by	by	ADP
ftr-408	829	18	issues	issue	NOUN
ftr-408	829	19	such	such	ADJ
ftr-408	829	20	as	as	ADP
ftr-408	829	21	the	the	DET
ftr-408	829	22	taxpayer	taxpayer	NOUN
ftr-408	829	23	’s	’s	PART
ftr-408	829	24	determination	determination	NOUN
ftr-408	829	25	of	of	ADP
ftr-408	829	26	the	the	DET
ftr-408	829	27	likelihood	likelihood	NOUN
ftr-408	829	28	of	of	ADP
ftr-408	829	29	being	be	AUX
ftr-408	829	30	caught	catch	VERB
ftr-408	829	31	and	and	CCONJ
ftr-408	829	32	punished	punish	VERB
ftr-408	829	33	.	.	PUNCT
ftr-408	830	1	150	150	NUM
ftr-408	830	2	for	for	ADP
ftr-408	830	3	corporations	corporation	NOUN
ftr-408	831	1	,	,	PUNCT
ftr-408	831	2	this	this	DET
ftr-408	831	3	failure	failure	NOUN
ftr-408	831	4	of	of	ADP
ftr-408	831	5	morality	morality	NOUN
ftr-408	831	6	in	in	ADP
ftr-408	831	7	tax	tax	NOUN
ftr-408	831	8	planning	planning	NOUN
ftr-408	831	9	is	be	AUX
ftr-408	831	10	even	even	ADV
ftr-408	831	11	starker	stark	ADJ
ftr-408	831	12	than	than	ADP
ftr-408	831	13	for	for	ADP
ftr-408	831	14	individuals	individual	NOUN
ftr-408	831	15	.	.	PUNCT
ftr-408	832	1	according	accord	VERB
ftr-408	832	2	to	to	ADP
ftr-408	832	3	lavoie	lavoie	PROPN
ftr-408	832	4	,	,	PUNCT
ftr-408	832	5	for	for	ADP
ftr-408	832	6	the	the	DET
ftr-408	832	7	corporate	corporate	ADJ
ftr-408	832	8	tax	tax	NOUN
ftr-408	832	9	planner	planner	NOUN
ftr-408	832	10	“	"	PUNCT
ftr-408	832	11	[	[	X
ftr-408	832	12	e]thical	e]thical	ADJ
ftr-408	832	13	considerations	consideration	NOUN
ftr-408	832	14	about	about	ADP
ftr-408	832	15	the	the	DET
ftr-408	832	16	moral	moral	ADJ
ftr-408	832	17	appropriateness	appropriateness	NOUN
ftr-408	832	18	of	of	ADP
ftr-408	832	19	playing	play	VERB
ftr-408	832	20	games	game	NOUN
ftr-408	832	21	with	with	ADP
ftr-408	832	22	the	the	DET
ftr-408	832	23	tax	tax	NOUN
ftr-408	832	24	system	system	NOUN
ftr-408	832	25	generally	generally	ADV
ftr-408	832	26	do	do	AUX
ftr-408	832	27	not	not	PART
ftr-408	832	28	enter	enter	VERB
ftr-408	832	29	the	the	DET
ftr-408	832	30	calculus	calculus	NOUN
ftr-408	832	31	.	.	PUNCT
ftr-408	832	32	”	"	PUNCT
ftr-408	833	1	maximizing	maximize	VERB
ftr-408	833	2	profits	profit	NOUN
ftr-408	833	3	to151	to151	NOUN
ftr-408	833	4	shareholders	shareholder	NOUN
ftr-408	833	5	is	be	AUX
ftr-408	833	6	much	much	ADV
ftr-408	833	7	more	more	ADV
ftr-408	833	8	likely	likely	ADJ
ftr-408	833	9	to	to	PART
ftr-408	833	10	drive	drive	VERB
ftr-408	833	11	corporate	corporate	ADJ
ftr-408	833	12	executives	executive	NOUN
ftr-408	833	13	making	make	VERB
ftr-408	833	14	tax	tax	NOUN
ftr-408	833	15	145	145	NUM
ftr-408	833	16	.	.	PUNCT
ftr-408	834	1	richard	richard	PROPN
ftr-408	834	2	lavoie	lavoie	PROPN
ftr-408	834	3	,	,	PUNCT
ftr-408	834	4	subverting	subvert	VERB
ftr-408	834	5	the	the	DET
ftr-408	834	6	rule	rule	NOUN
ftr-408	834	7	of	of	ADP
ftr-408	834	8	law	law	NOUN
ftr-408	834	9	:	:	PUNCT
ftr-408	834	10	the	the	DET
ftr-408	834	11	judiciary	judiciary	NOUN
ftr-408	834	12	’s	’s	PART
ftr-408	834	13	role	role	NOUN
ftr-408	834	14	in	in	ADP
ftr-408	834	15	fostering	foster	VERB
ftr-408	834	16	unethical	unethical	ADJ
ftr-408	834	17	behavior	behavior	NOUN
ftr-408	834	18	,	,	PUNCT
ftr-408	834	19	75	75	NUM
ftr-408	834	20	u.	u.	NOUN
ftr-408	834	21	colo	colo	PROPN
ftr-408	834	22	.	.	PUNCT
ftr-408	835	1	l.	l.	PROPN
ftr-408	835	2	rev	rev	PROPN
ftr-408	835	3	.	.	PROPN
ftr-408	835	4	115	115	NUM
ftr-408	835	5	,	,	PUNCT
ftr-408	835	6	176	176	NUM
ftr-408	835	7	-	-	SYM
ftr-408	835	8	77	77	NUM
ftr-408	835	9	(	(	PUNCT
ftr-408	835	10	2004	2004	NUM
ftr-408	835	11	)	)	PUNCT
ftr-408	835	12	.	.	PUNCT
ftr-408	836	1	146	146	NUM
ftr-408	836	2	.	.	PUNCT
ftr-408	837	1	i	i	PRON
ftr-408	837	2	d.	d.	PROPN
ftr-408	837	3	at	at	ADP
ftr-408	837	4	181	181	NUM
ftr-408	837	5	.	.	PUNCT
ftr-408	838	1	147	147	NUM
ftr-408	838	2	.	.	PUNCT
ftr-408	839	1	i	i	PRON
ftr-408	839	2	d.	d.	PROPN
ftr-408	839	3	at	at	ADP
ftr-408	839	4	181	181	NUM
ftr-408	839	5	.	.	PUNCT
ftr-408	839	6	148	148	NUM
ftr-408	839	7	.	.	PUNCT
ftr-408	840	1	i	i	PRON
ftr-408	840	2	d.	d.	PROPN
ftr-408	840	3	lavoie	lavoie	PROPN
ftr-408	840	4	points	point	VERB
ftr-408	840	5	out	out	ADP
ftr-408	840	6	that	that	SCONJ
ftr-408	840	7	:	:	PUNCT
ftr-408	840	8	for	for	ADP
ftr-408	840	9	some	some	DET
ftr-408	840	10	the	the	DET
ftr-408	840	11	very	very	ADJ
ftr-408	840	12	concept	concept	NOUN
ftr-408	840	13	that	that	SCONJ
ftr-408	840	14	ethical	ethical	ADJ
ftr-408	840	15	considerations	consideration	NOUN
ftr-408	840	16	could	could	AUX
ftr-408	840	17	impinge	impinge	VERB
ftr-408	840	18	on	on	ADP
ftr-408	840	19	tax	tax	NOUN
ftr-408	840	20	planning	planning	NOUN
ftr-408	840	21	may	may	AUX
ftr-408	840	22	seem	seem	VERB
ftr-408	840	23	absurd	absurd	ADJ
ftr-408	840	24	.	.	PUNCT
ftr-408	841	1	after	after	ADV
ftr-408	841	2	all	all	ADV
ftr-408	841	3	,	,	PUNCT
ftr-408	841	4	the	the	DET
ftr-408	841	5	appropriateness	appropriateness	NOUN
ftr-408	841	6	of	of	ADP
ftr-408	841	7	tax	tax	NOUN
ftr-408	841	8	planning	planning	NOUN
ftr-408	841	9	has	have	AUX
ftr-408	841	10	long	long	ADV
ftr-408	841	11	been	be	AUX
ftr-408	841	12	accepted	accept	VERB
ftr-408	841	13	.	.	PUNCT
ftr-408	842	1	additionally	additionally	ADV
ftr-408	842	2	,	,	PUNCT
ftr-408	842	3	certain	certain	ADJ
ftr-408	842	4	provisions	provision	NOUN
ftr-408	842	5	of	of	ADP
ftr-408	842	6	the	the	DET
ftr-408	842	7	internal	internal	ADJ
ftr-408	842	8	revenue	revenue	NOUN
ftr-408	842	9	code	code	NOUN
ftr-408	842	10	(	(	PUNCT
ftr-408	842	11	the	the	DET
ftr-408	842	12	“	"	PUNCT
ftr-408	842	13	code	code	NOUN
ftr-408	842	14	”	"	PUNCT
ftr-408	842	15	)	)	PUNCT
ftr-408	842	16	were	be	AUX
ftr-408	842	17	adopted	adopt	VERB
ftr-408	842	18	with	with	ADP
ftr-408	842	19	the	the	DET
ftr-408	842	20	express	express	ADJ
ftr-408	842	21	goal	goal	NOUN
ftr-408	842	22	of	of	ADP
ftr-408	842	23	harnessing	harness	VERB
ftr-408	842	24	tax	tax	NOUN
ftr-408	842	25	planning	planning	NOUN
ftr-408	842	26	as	as	ADP
ftr-408	842	27	a	a	DET
ftr-408	842	28	means	means	NOUN
ftr-408	842	29	of	of	ADP
ftr-408	842	30	modifying	modify	VERB
ftr-408	842	31	taxpayer	taxpayer	NOUN
ftr-408	842	32	behavior	behavior	NOUN
ftr-408	842	33	.	.	PUNCT
ftr-408	843	1	however	however	ADV
ftr-408	843	2	,	,	PUNCT
ftr-408	843	3	while	while	SCONJ
ftr-408	843	4	tax	tax	NOUN
ftr-408	843	5	planning	planning	NOUN
ftr-408	843	6	is	be	AUX
ftr-408	843	7	permissible	permissible	ADJ
ftr-408	843	8	,	,	PUNCT
ftr-408	843	9	tax	tax	NOUN
ftr-408	843	10	evasion	evasion	NOUN
ftr-408	843	11	is	be	AUX
ftr-408	843	12	not	not	PART
ftr-408	843	13	.	.	PUNCT
ftr-408	844	1	the	the	DET
ftr-408	844	2	gray	gray	ADJ
ftr-408	844	3	area	area	NOUN
ftr-408	844	4	between	between	ADP
ftr-408	844	5	the	the	DET
ftr-408	844	6	two	two	NUM
ftr-408	844	7	falls	fall	VERB
ftr-408	844	8	under	under	ADP
ftr-408	844	9	the	the	DET
ftr-408	844	10	domain	domain	NOUN
ftr-408	844	11	of	of	ADP
ftr-408	844	12	tax	tax	NOUN
ftr-408	844	13	ethics	ethic	NOUN
ftr-408	844	14	.	.	PUNCT
ftr-408	845	1	i	i	PRON
ftr-408	845	2	d.	d.	PROPN
ftr-408	845	3	at	at	ADP
ftr-408	845	4	175	175	NUM
ftr-408	845	5	-	-	SYM
ftr-408	845	6	76	76	NUM
ftr-408	845	7	(	(	PUNCT
ftr-408	845	8	citations	citation	NOUN
ftr-408	845	9	omitted	omit	VERB
ftr-408	845	10	)	)	PUNCT
ftr-408	845	11	.	.	PUNCT
ftr-408	846	1	149	149	NUM
ftr-408	846	2	.	.	PUNCT
ftr-408	847	1	i	i	PRON
ftr-408	847	2	d.	d.	PROPN
ftr-408	847	3	at	at	ADP
ftr-408	847	4	121	121	NUM
ftr-408	847	5	-	-	SYM
ftr-408	847	6	22	22	NUM
ftr-408	847	7	.	.	PUNCT
ftr-408	848	1	150	150	NUM
ftr-408	848	2	.	.	PUNCT
ftr-408	849	1	i	i	PRON
ftr-408	849	2	d.	d.	PROPN
ftr-408	849	3	at	at	ADP
ftr-408	849	4	121	121	NUM
ftr-408	849	5	-	-	SYM
ftr-408	849	6	22	22	NUM
ftr-408	849	7	.	.	PUNCT
ftr-408	850	1	151	151	NUM
ftr-408	850	2	.	.	PUNCT
ftr-408	851	1	i	i	PRON
ftr-408	851	2	d.	d.	PROPN
ftr-408	851	3	at	at	ADP
ftr-408	851	4	186	186	NUM
ftr-408	851	5	.	.	PUNCT
ftr-408	852	1	496	496	NUM
ftr-408	852	2	florida	florida	PROPN
ftr-408	852	3	tax	tax	PROPN
ftr-408	852	4	review	review	PROPN
ftr-408	852	5	vol.7:7	vol.7:7	DET
ftr-408	852	6	compliance	compliance	NOUN
ftr-408	852	7	decisions	decision	NOUN
ftr-408	852	8	,	,	PUNCT
ftr-408	852	9	especially	especially	ADV
ftr-408	852	10	if	if	SCONJ
ftr-408	852	11	the	the	DET
ftr-408	852	12	corporations	corporation	NOUN
ftr-408	852	13	are	be	AUX
ftr-408	852	14	publicly	publicly	ADV
ftr-408	852	15	traded	trade	VERB
ftr-408	852	16	.	.	PUNCT
ftr-408	853	1	such	such	ADJ
ftr-408	853	2	profitability	profitability	NOUN
ftr-408	853	3	would	would	AUX
ftr-408	853	4	necessarily	necessarily	ADV
ftr-408	853	5	include	include	VERB
ftr-408	853	6	minimizing	minimize	VERB
ftr-408	853	7	the	the	DET
ftr-408	853	8	corporation	corporation	NOUN
ftr-408	853	9	’s	’s	PART
ftr-408	853	10	tax	tax	NOUN
ftr-408	853	11	liability	liability	NOUN
ftr-408	853	12	.	.	PUNCT
ftr-408	854	1	this	this	DET
ftr-408	854	2	mindset	mindset	NOUN
ftr-408	854	3	has	have	VERB
ftr-408	854	4	enormous	enormous	ADJ
ftr-408	854	5	implications	implication	NOUN
ftr-408	854	6	for	for	ADP
ftr-408	854	7	life	life	NOUN
ftr-408	854	8	.	.	PUNCT
ftr-408	855	1	as	as	SCONJ
ftr-408	855	2	discussed	discuss	VERB
ftr-408	855	3	in	in	ADP
ftr-408	855	4	section	section	NOUN
ftr-408	855	5	v.b.1	v.b.1	NOUN
ftr-408	855	6	,	,	PUNCT
ftr-408	855	7	when	when	SCONJ
ftr-408	855	8	life	life	NOUN
ftr-408	855	9	was	be	AUX
ftr-408	855	10	created	create	VERB
ftr-408	855	11	,	,	PUNCT
ftr-408	855	12	the	the	DET
ftr-408	855	13	lmsb	lmsb	NOUN
ftr-408	855	14	intended	intend	VERB
ftr-408	855	15	that	that	SCONJ
ftr-408	855	16	it	it	PRON
ftr-408	855	17	should	should	AUX
ftr-408	855	18	only	only	ADV
ftr-408	855	19	be	be	AUX
ftr-408	855	20	used	use	VERB
ftr-408	855	21	for	for	ADP
ftr-408	855	22	a	a	DET
ftr-408	855	23	small	small	ADJ
ftr-408	855	24	number	number	NOUN
ftr-408	855	25	of	of	ADP
ftr-408	855	26	lmsb	lmsb	PROPN
ftr-408	855	27	taxpayers	taxpayer	NOUN
ftr-408	855	28	that	that	PRON
ftr-408	855	29	had	have	VERB
ftr-408	855	30	good	good	ADJ
ftr-408	855	31	compliance	compliance	NOUN
ftr-408	855	32	histories	history	NOUN
ftr-408	855	33	and	and	CCONJ
ftr-408	855	34	were	be	AUX
ftr-408	855	35	therefore	therefore	ADV
ftr-408	855	36	trustworthy	trustworthy	ADJ
ftr-408	855	37	.	.	PUNCT
ftr-408	856	1	life	life	NOUN
ftr-408	856	2	,	,	PUNCT
ftr-408	856	3	however	however	ADV
ftr-408	856	4	,	,	PUNCT
ftr-408	856	5	appears	appear	VERB
ftr-408	856	6	to	to	PART
ftr-408	856	7	be	be	AUX
ftr-408	856	8	based	base	VERB
ftr-408	856	9	on	on	ADP
ftr-408	856	10	a	a	DET
ftr-408	856	11	faulty	faulty	ADJ
ftr-408	856	12	premise	premise	NOUN
ftr-408	856	13	.	.	PUNCT
ftr-408	857	1	assuming	assume	VERB
ftr-408	857	2	that	that	SCONJ
ftr-408	857	3	any	any	DET
ftr-408	857	4	corporate152	corporate152	PROPN
ftr-408	857	5	taxpayer	taxpayer	NOUN
ftr-408	857	6	can	can	AUX
ftr-408	857	7	be	be	AUX
ftr-408	857	8	trusted	trust	VERB
ftr-408	857	9	to	to	PART
ftr-408	857	10	pay	pay	VERB
ftr-408	857	11	its	its	PRON
ftr-408	857	12	fair	fair	ADJ
ftr-408	857	13	share	share	NOUN
ftr-408	857	14	is	be	AUX
ftr-408	857	15	risky	risky	ADJ
ftr-408	857	16	because	because	SCONJ
ftr-408	857	17	of	of	ADP
ftr-408	857	18	the	the	DET
ftr-408	857	19	non	non	ADJ
ftr-408	857	20	-	-	ADJ
ftr-408	857	21	ethically	ethically	ADV
ftr-408	857	22	based	base	VERB
ftr-408	857	23	motives	motive	NOUN
ftr-408	857	24	that	that	PRON
ftr-408	857	25	drive	drive	VERB
ftr-408	857	26	taxpayer	taxpayer	NOUN
ftr-408	857	27	decisions	decision	NOUN
ftr-408	857	28	today	today	NOUN
ftr-408	857	29	.	.	PUNCT
ftr-408	858	1	just	just	ADV
ftr-408	858	2	because	because	SCONJ
ftr-408	858	3	a	a	DET
ftr-408	858	4	corporation	corporation	NOUN
ftr-408	858	5	has	have	VERB
ftr-408	858	6	a	a	DET
ftr-408	858	7	good	good	ADJ
ftr-408	858	8	past	past	NOUN
ftr-408	858	9	track	track	NOUN
ftr-408	858	10	record	record	NOUN
ftr-408	858	11	does	do	AUX
ftr-408	858	12	not	not	PART
ftr-408	858	13	mean	mean	VERB
ftr-408	858	14	that	that	SCONJ
ftr-408	858	15	the	the	DET
ftr-408	858	16	government	government	NOUN
ftr-408	858	17	can	can	AUX
ftr-408	858	18	trust	trust	VERB
ftr-408	858	19	that	that	DET
ftr-408	858	20	corporation	corporation	NOUN
ftr-408	858	21	not	not	PART
ftr-408	858	22	to	to	PART
ftr-408	858	23	take	take	VERB
ftr-408	858	24	advantage	advantage	NOUN
ftr-408	858	25	of	of	ADP
ftr-408	858	26	the	the	DET
ftr-408	858	27	life	life	NOUN
ftr-408	858	28	system	system	NOUN
ftr-408	858	29	.	.	PUNCT
ftr-408	859	1	the	the	DET
ftr-408	859	2	more	more	ADV
ftr-408	859	3	realistic	realistic	ADJ
ftr-408	859	4	presumption	presumption	NOUN
ftr-408	859	5	is	be	AUX
ftr-408	859	6	that	that	SCONJ
ftr-408	859	7	if	if	SCONJ
ftr-408	859	8	corporate	corporate	ADJ
ftr-408	859	9	taxpayers	taxpayer	NOUN
ftr-408	859	10	determine	determine	VERB
ftr-408	859	11	either	either	CCONJ
ftr-408	859	12	through	through	ADP
ftr-408	859	13	observation	observation	NOUN
ftr-408	859	14	or	or	CCONJ
ftr-408	859	15	conversations	conversation	NOUN
ftr-408	859	16	amongst	amongst	ADP
ftr-408	859	17	themselves	themselves	PRON
ftr-408	859	18	that	that	SCONJ
ftr-408	859	19	there	there	PRON
ftr-408	859	20	are	be	VERB
ftr-408	859	21	ways	way	NOUN
ftr-408	859	22	to	to	PART
ftr-408	859	23	manipulate	manipulate	VERB
ftr-408	859	24	the	the	DET
ftr-408	859	25	lack	lack	NOUN
ftr-408	859	26	of	of	ADP
ftr-408	859	27	thoroughness	thoroughness	NOUN
ftr-408	859	28	inherent	inherent	ADJ
ftr-408	859	29	in	in	ADP
ftr-408	859	30	the	the	DET
ftr-408	859	31	life	life	NOUN
ftr-408	859	32	system	system	NOUN
ftr-408	859	33	without	without	ADP
ftr-408	859	34	being	be	AUX
ftr-408	859	35	caught	catch	VERB
ftr-408	859	36	,	,	PUNCT
ftr-408	859	37	they	they	PRON
ftr-408	859	38	will	will	AUX
ftr-408	859	39	do	do	VERB
ftr-408	859	40	so	so	ADV
ftr-408	859	41	.	.	PUNCT
ftr-408	860	1	for	for	ADP
ftr-408	860	2	example	example	NOUN
ftr-408	860	3	,	,	PUNCT
ftr-408	860	4	if	if	SCONJ
ftr-408	860	5	corporations	corporation	NOUN
ftr-408	860	6	determine	determine	VERB
ftr-408	860	7	that	that	SCONJ
ftr-408	860	8	the	the	DET
ftr-408	860	9	irs	irs	PROPN
ftr-408	860	10	tends	tend	VERB
ftr-408	860	11	to	to	PART
ftr-408	860	12	look	look	VERB
ftr-408	860	13	at	at	ADP
ftr-408	860	14	similar	similar	ADJ
ftr-408	860	15	issues	issue	NOUN
ftr-408	860	16	across	across	ADP
ftr-408	860	17	the	the	DET
ftr-408	860	18	board	board	NOUN
ftr-408	860	19	or	or	CCONJ
ftr-408	860	20	tends	tend	VERB
ftr-408	860	21	to	to	PART
ftr-408	860	22	set	set	VERB
ftr-408	860	23	similar	similar	ADJ
ftr-408	860	24	materiality	materiality	NOUN
ftr-408	860	25	thresholds	threshold	NOUN
ftr-408	860	26	,	,	PUNCT
ftr-408	860	27	it	it	PRON
ftr-408	860	28	will	will	AUX
ftr-408	860	29	not	not	PART
ftr-408	860	30	be	be	AUX
ftr-408	860	31	difficult	difficult	ADJ
ftr-408	860	32	for	for	SCONJ
ftr-408	860	33	those	those	DET
ftr-408	860	34	corporations	corporation	NOUN
ftr-408	860	35	to	to	PART
ftr-408	860	36	manipulate	manipulate	VERB
ftr-408	860	37	their	their	PRON
ftr-408	860	38	transactions	transaction	NOUN
ftr-408	860	39	to	to	PART
ftr-408	860	40	take	take	VERB
ftr-408	860	41	advantage	advantage	NOUN
ftr-408	860	42	of	of	ADP
ftr-408	860	43	this	this	DET
ftr-408	860	44	knowledge	knowledge	NOUN
ftr-408	860	45	.	.	PUNCT
ftr-408	861	1	despite	despite	SCONJ
ftr-408	861	2	the	the	DET
ftr-408	861	3	government	government	NOUN
ftr-408	861	4	’s	’s	PART
ftr-408	861	5	contention	contention	NOUN
ftr-408	861	6	that	that	SCONJ
ftr-408	861	7	different	different	ADJ
ftr-408	861	8	materiality	materiality	NOUN
ftr-408	861	9	thresholds	threshold	NOUN
ftr-408	861	10	will	will	AUX
ftr-408	861	11	be	be	AUX
ftr-408	861	12	used	use	VERB
ftr-408	861	13	for	for	ADP
ftr-408	861	14	each	each	DET
ftr-408	861	15	taxpayer	taxpayer	NOUN
ftr-408	861	16	,	,	PUNCT
ftr-408	861	17	its	its	PRON
ftr-408	861	18	reticence	reticence	NOUN
ftr-408	861	19	in	in	ADP
ftr-408	861	20	disclosing	disclose	VERB
ftr-408	861	21	any	any	DET
ftr-408	861	22	hard	hard	ADJ
ftr-408	861	23	data	datum	NOUN
ftr-408	861	24	about	about	ADP
ftr-408	861	25	what	what	PRON
ftr-408	861	26	materiality	materiality	NOUN
ftr-408	861	27	thresholds	threshold	NOUN
ftr-408	861	28	are	be	AUX
ftr-408	861	29	being	be	AUX
ftr-408	861	30	used	use	VERB
ftr-408	861	31	strongly	strongly	ADV
ftr-408	861	32	suggests	suggest	VERB
ftr-408	861	33	that	that	SCONJ
ftr-408	861	34	a	a	DET
ftr-408	861	35	discernible	discernible	ADJ
ftr-408	861	36	pattern	pattern	NOUN
ftr-408	861	37	applicable	applicable	ADJ
ftr-408	861	38	to	to	ADP
ftr-408	861	39	a	a	DET
ftr-408	861	40	number	number	NOUN
ftr-408	861	41	of	of	ADP
ftr-408	861	42	taxpayers	taxpayer	NOUN
ftr-408	861	43	exists	exist	VERB
ftr-408	861	44	.	.	PUNCT
ftr-408	862	1	although	although	SCONJ
ftr-408	862	2	the	the	DET
ftr-408	862	3	government	government	NOUN
ftr-408	862	4	technically	technically	ADV
ftr-408	862	5	states	state	VERB
ftr-408	862	6	that	that	SCONJ
ftr-408	862	7	it	it	PRON
ftr-408	862	8	can	can	AUX
ftr-408	862	9	terminate	terminate	VERB
ftr-408	862	10	the	the	DET
ftr-408	862	11	life	life	NOUN
ftr-408	862	12	audit	audit	NOUN
ftr-408	862	13	if	if	SCONJ
ftr-408	862	14	there	there	PRON
ftr-408	862	15	is	be	VERB
ftr-408	862	16	an	an	DET
ftr-408	862	17	indication	indication	NOUN
ftr-408	862	18	of	of	ADP
ftr-408	862	19	fraud	fraud	NOUN
ftr-408	862	20	,	,	PUNCT
ftr-408	862	21	there	there	PRON
ftr-408	862	22	is	be	VERB
ftr-408	862	23	only	only	ADV
ftr-408	862	24	a	a	DET
ftr-408	862	25	slim	slim	ADJ
ftr-408	862	26	chance	chance	NOUN
ftr-408	862	27	of	of	ADP
ftr-408	862	28	the	the	DET
ftr-408	862	29	government	government	NOUN
ftr-408	862	30	even	even	ADV
ftr-408	862	31	detecting	detect	VERB
ftr-408	862	32	this	this	DET
ftr-408	862	33	fraud	fraud	NOUN
ftr-408	862	34	because	because	SCONJ
ftr-408	862	35	of	of	ADP
ftr-408	862	36	the	the	DET
ftr-408	862	37	restrictions	restriction	NOUN
ftr-408	862	38	on	on	ADP
ftr-408	862	39	looking	look	VERB
ftr-408	862	40	outside	outside	ADP
ftr-408	862	41	specific	specific	ADJ
ftr-408	862	42	issues	issue	NOUN
ftr-408	862	43	.	.	PUNCT
ftr-408	863	1	152	152	NUM
ftr-408	863	2	.	.	PUNCT
ftr-408	864	1	at	at	ADV
ftr-408	864	2	least	least	ADV
ftr-408	864	3	one	one	NUM
ftr-408	864	4	other	other	ADJ
ftr-408	864	5	division	division	NOUN
ftr-408	864	6	of	of	ADP
ftr-408	864	7	the	the	DET
ftr-408	864	8	irs	irs	PROPN
ftr-408	864	9	recognizes	recognize	VERB
ftr-408	864	10	the	the	DET
ftr-408	864	11	faultiness	faultiness	NOUN
ftr-408	864	12	of	of	ADP
ftr-408	864	13	this	this	DET
ftr-408	864	14	premise	premise	NOUN
ftr-408	864	15	.	.	PUNCT
ftr-408	865	1	martha	martha	PROPN
ftr-408	865	2	sullivan	sullivan	PROPN
ftr-408	865	3	,	,	PUNCT
ftr-408	865	4	the	the	DET
ftr-408	865	5	director	director	NOUN
ftr-408	865	6	of	of	ADP
ftr-408	865	7	the	the	DET
ftr-408	865	8	irs	irs	PROPN
ftr-408	865	9	exempt	exempt	ADJ
ftr-408	865	10	organizations	organization	NOUN
ftr-408	865	11	division	division	NOUN
ftr-408	865	12	,	,	PUNCT
ftr-408	865	13	in	in	ADP
ftr-408	865	14	describing	describe	VERB
ftr-408	865	15	her	her	PRON
ftr-408	865	16	division	division	NOUN
ftr-408	865	17	’s	’s	PART
ftr-408	865	18	recent	recent	ADJ
ftr-408	865	19	initiatives	initiative	NOUN
ftr-408	865	20	,	,	PUNCT
ftr-408	865	21	stated	state	VERB
ftr-408	865	22	:	:	PUNCT
ftr-408	865	23	“	"	PUNCT
ftr-408	865	24	‘	'	PUNCT
ftr-408	865	25	it	it	PRON
ftr-408	865	26	’s	’	VERB
ftr-408	865	27	important	important	ADJ
ftr-408	865	28	to	to	PART
ftr-408	865	29	understand	understand	VERB
ftr-408	865	30	that	that	SCONJ
ftr-408	865	31	a	a	DET
ftr-408	865	32	balanced	balanced	ADJ
ftr-408	865	33	enforcement	enforcement	NOUN
ftr-408	865	34	program	program	NOUN
ftr-408	865	35	has	have	VERB
ftr-408	865	36	to	to	PART
ftr-408	865	37	have	have	VERB
ftr-408	865	38	some	some	DET
ftr-408	865	39	across	across	ADP
ftr-408	865	40	-	-	PUNCT
ftr-408	865	41	the	the	DET
ftr-408	865	42	-	-	PUNCT
ftr-408	865	43	board	board	NOUN
ftr-408	865	44	coverage	coverage	NOUN
ftr-408	865	45	.	.	PUNCT
ftr-408	866	1	if	if	SCONJ
ftr-408	866	2	you	you	PRON
ftr-408	866	3	do	do	VERB
ftr-408	866	4	n’t	not	PART
ftr-408	866	5	,	,	PUNCT
ftr-408	866	6	then	then	ADV
ftr-408	866	7	the	the	DET
ftr-408	866	8	good	good	ADJ
ftr-408	866	9	taxpayers	taxpayer	NOUN
ftr-408	866	10	will	will	AUX
ftr-408	866	11	start	start	VERB
ftr-408	866	12	to	to	PART
ftr-408	866	13	become	become	VERB
ftr-408	866	14	bad	bad	ADJ
ftr-408	866	15	because	because	SCONJ
ftr-408	866	16	they	they	PRON
ftr-408	866	17	will	will	AUX
ftr-408	866	18	start	start	VERB
ftr-408	866	19	to	to	PART
ftr-408	866	20	think	think	VERB
ftr-408	866	21	we	we	PRON
ftr-408	866	22	’re	’re	AUX
ftr-408	866	23	not	not	PART
ftr-408	866	24	looking	look	VERB
ftr-408	866	25	.	.	PUNCT
ftr-408	866	26	’	'	PUNCT
ftr-408	866	27	”	"	PUNCT
ftr-408	866	28	stephen	stephen	PROPN
ftr-408	866	29	joyce	joyce	PROPN
ftr-408	866	30	,	,	PUNCT
ftr-408	866	31	irs	irs	PROPN
ftr-408	866	32	shifting	shift	VERB
ftr-408	866	33	enforcement	enforcement	NOUN
ftr-408	866	34	actions	action	NOUN
ftr-408	866	35	regarding	regard	VERB
ftr-408	866	36	taxexempt	taxexempt	ADJ
ftr-408	866	37	groups	group	NOUN
ftr-408	866	38	to	to	PART
ftr-408	866	39	crack	crack	VERB
ftr-408	866	40	down	down	ADP
ftr-408	866	41	on	on	ADP
ftr-408	866	42	abuses	abuse	NOUN
ftr-408	866	43	,	,	PUNCT
ftr-408	866	44	98	98	NUM
ftr-408	866	45	bna	bna	PROPN
ftr-408	866	46	daily	daily	ADJ
ftr-408	866	47	tax	tax	NOUN
ftr-408	866	48	report	report	NOUN
ftr-408	866	49	g-12	g-12	NOUN
ftr-408	866	50	,	,	PUNCT
ftr-408	866	51	g-12	g-12	NOUN
ftr-408	866	52	(	(	PUNCT
ftr-408	866	53	may	may	PROPN
ftr-408	866	54	23	23	NUM
ftr-408	866	55	,	,	PUNCT
ftr-408	866	56	2005	2005	NUM
ftr-408	866	57	)	)	PUNCT
ftr-408	866	58	.	.	PUNCT
ftr-408	867	1	the	the	DET
ftr-408	867	2	irs	irs	PROPN
ftr-408	867	3	is	be	AUX
ftr-408	867	4	not	not	PART
ftr-408	867	5	the	the	DET
ftr-408	867	6	only	only	ADJ
ftr-408	867	7	taxing	tax	VERB
ftr-408	867	8	entity	entity	NOUN
ftr-408	867	9	that	that	PRON
ftr-408	867	10	is	be	AUX
ftr-408	867	11	operating	operate	VERB
ftr-408	867	12	from	from	ADP
ftr-408	867	13	this	this	DET
ftr-408	867	14	faulty	faulty	ADJ
ftr-408	867	15	premise	premise	NOUN
ftr-408	867	16	.	.	PUNCT
ftr-408	868	1	france	france	PROPN
ftr-408	868	2	has	have	AUX
ftr-408	868	3	recently	recently	ADV
ftr-408	868	4	unveiled	unveil	VERB
ftr-408	868	5	a	a	DET
ftr-408	868	6	plan	plan	NOUN
ftr-408	868	7	to	to	PART
ftr-408	868	8	reform	reform	VERB
ftr-408	868	9	corporate	corporate	ADJ
ftr-408	868	10	audit	audit	NOUN
ftr-408	868	11	procedures	procedure	NOUN
ftr-408	868	12	and	and	CCONJ
ftr-408	868	13	improve	improve	VERB
ftr-408	868	14	taxpayer	taxpayer	NOUN
ftr-408	868	15	response	response	NOUN
ftr-408	868	16	time	time	NOUN
ftr-408	868	17	.	.	PUNCT
ftr-408	869	1	lawrence	lawrence	PROPN
ftr-408	869	2	j.	j.	PROPN
ftr-408	869	3	speer	speer	PROPN
ftr-408	869	4	,	,	PUNCT
ftr-408	869	5	france	france	PROPN
ftr-408	869	6	unveils	unveil	VERB
ftr-408	869	7	blueprint	blueprint	NOUN
ftr-408	869	8	for	for	ADP
ftr-408	869	9	simplifying	simplify	VERB
ftr-408	869	10	return	return	NOUN
ftr-408	869	11	filing	filing	NOUN
ftr-408	869	12	,	,	PUNCT
ftr-408	869	13	new	new	ADJ
ftr-408	869	14	corporate	corporate	ADJ
ftr-408	869	15	audit	audit	NOUN
ftr-408	869	16	limits	limit	NOUN
ftr-408	869	17	,	,	PUNCT
ftr-408	869	18	213	213	NUM
ftr-408	869	19	bna	bna	PROPN
ftr-408	869	20	daily	daily	ADJ
ftr-408	869	21	tax	tax	NOUN
ftr-408	869	22	report	report	NOUN
ftr-408	869	23	g-2	g-2	ADJ
ftr-408	869	24	(	(	PUNCT
ftr-408	869	25	nov	nov	PROPN
ftr-408	869	26	.	.	PROPN
ftr-408	869	27	4	4	NUM
ftr-408	869	28	,	,	PUNCT
ftr-408	869	29	2004	2004	NUM
ftr-408	869	30	)	)	PUNCT
ftr-408	869	31	.	.	PUNCT
ftr-408	870	1	in	in	ADP
ftr-408	870	2	commenting	comment	VERB
ftr-408	870	3	on	on	ADP
ftr-408	870	4	the	the	DET
ftr-408	870	5	new	new	ADJ
ftr-408	870	6	plan	plan	NOUN
ftr-408	870	7	,	,	PUNCT
ftr-408	870	8	the	the	DET
ftr-408	870	9	french	french	ADJ
ftr-408	870	10	finance	finance	NOUN
ftr-408	870	11	minister	minister	PROPN
ftr-408	870	12	nicolas	nicolas	PROPN
ftr-408	870	13	sarkozy	sarkozy	PROPN
ftr-408	870	14	stated	state	VERB
ftr-408	870	15	that	that	SCONJ
ftr-408	870	16	“	"	PUNCT
ftr-408	870	17	[	[	X
ftr-408	870	18	o]ur	o]ur	NUM
ftr-408	870	19	idea	idea	NOUN
ftr-408	870	20	is	be	AUX
ftr-408	870	21	that	that	SCONJ
ftr-408	870	22	taxpayers	taxpayer	NOUN
ftr-408	870	23	are	be	AUX
ftr-408	870	24	honest	honest	ADJ
ftr-408	870	25	,	,	PUNCT
ftr-408	870	26	and	and	CCONJ
ftr-408	870	27	that	that	SCONJ
ftr-408	870	28	only	only	ADV
ftr-408	870	29	a	a	DET
ftr-408	870	30	slight	slight	ADJ
ftr-408	870	31	minority	minority	NOUN
ftr-408	870	32	are	be	AUX
ftr-408	870	33	committing	commit	VERB
ftr-408	870	34	fraud	fraud	NOUN
ftr-408	870	35	.	.	PUNCT
ftr-408	870	36	”	"	PUNCT
ftr-408	871	1	i	i	PRON
ftr-408	871	2	d.	d.	PROPN
ftr-408	871	3	at	at	ADP
ftr-408	871	4	g-2	g-2	PROPN
ftr-408	871	5	.	.	PUNCT
ftr-408	872	1	2006	2006	NUM
ftr-408	872	2	]	]	PUNCT
ftr-408	872	3	agency	agency	NOUN
ftr-408	872	4	activism	activism	NOUN
ftr-408	872	5	as	as	ADP
ftr-408	872	6	a	a	DET
ftr-408	872	7	new	new	ADJ
ftr-408	872	8	way	way	NOUN
ftr-408	872	9	of	of	ADP
ftr-408	872	10	life	life	NOUN
ftr-408	872	11	497	497	NUM
ftr-408	872	12	this	this	DET
ftr-408	872	13	potential	potential	NOUN
ftr-408	872	14	for	for	ADP
ftr-408	872	15	taxpayer	taxpayer	NOUN
ftr-408	872	16	abuse	abuse	NOUN
ftr-408	872	17	of	of	ADP
ftr-408	872	18	life	life	NOUN
ftr-408	872	19	undermines	undermine	VERB
ftr-408	872	20	life	life	NOUN
ftr-408	872	21	’s	’s	PART
ftr-408	872	22	goal	goal	NOUN
ftr-408	872	23	of	of	ADP
ftr-408	872	24	relying	rely	VERB
ftr-408	872	25	upon	upon	SCONJ
ftr-408	872	26	increased	increase	VERB
ftr-408	872	27	audit	audit	NOUN
ftr-408	872	28	coverage	coverage	NOUN
ftr-408	872	29	to	to	PART
ftr-408	872	30	lead	lead	VERB
ftr-408	872	31	to	to	ADP
ftr-408	872	32	greater	great	ADJ
ftr-408	872	33	corporate	corporate	ADJ
ftr-408	872	34	compliance	compliance	NOUN
ftr-408	872	35	and	and	CCONJ
ftr-408	872	36	in	in	ADP
ftr-408	872	37	increased	increase	VERB
ftr-408	872	38	revenue	revenue	NOUN
ftr-408	872	39	.	.	PUNCT
ftr-408	873	1	life	life	NOUN
ftr-408	873	2	will	will	AUX
ftr-408	873	3	likely	likely	ADV
ftr-408	873	4	result	result	VERB
ftr-408	873	5	in	in	ADP
ftr-408	873	6	decreased	decrease	VERB
ftr-408	873	7	,	,	PUNCT
ftr-408	873	8	rather	rather	ADV
ftr-408	873	9	than	than	ADP
ftr-408	873	10	increased	increase	VERB
ftr-408	873	11	,	,	PUNCT
ftr-408	873	12	corporate	corporate	ADJ
ftr-408	873	13	compliance	compliance	NOUN
ftr-408	873	14	as	as	SCONJ
ftr-408	873	15	taxpayers	taxpayer	NOUN
ftr-408	873	16	manipulate	manipulate	VERB
ftr-408	873	17	their	their	PRON
ftr-408	873	18	participation	participation	NOUN
ftr-408	873	19	in	in	ADP
ftr-408	873	20	the	the	DET
ftr-408	873	21	program	program	NOUN
ftr-408	873	22	to	to	ADP
ftr-408	873	23	their	their	PRON
ftr-408	873	24	benefit	benefit	NOUN
ftr-408	873	25	.	.	PUNCT
ftr-408	874	1	as	as	ADP
ftr-408	874	2	a	a	DET
ftr-408	874	3	result	result	NOUN
ftr-408	874	4	,	,	PUNCT
ftr-408	874	5	any	any	DET
ftr-408	874	6	increase	increase	NOUN
ftr-408	874	7	in	in	ADP
ftr-408	874	8	revenue	revenue	NOUN
ftr-408	874	9	obtained	obtain	VERB
ftr-408	874	10	by	by	ADP
ftr-408	874	11	increasing	increase	VERB
ftr-408	874	12	the	the	DET
ftr-408	874	13	audit	audit	NOUN
ftr-408	874	14	rate	rate	NOUN
ftr-408	874	15	will	will	AUX
ftr-408	874	16	be	be	AUX
ftr-408	874	17	more	more	ADV
ftr-408	874	18	than	than	ADP
ftr-408	874	19	offset	offset	VERB
ftr-408	874	20	by	by	ADP
ftr-408	874	21	the	the	DET
ftr-408	874	22	decreased	decrease	VERB
ftr-408	874	23	revenue	revenue	NOUN
ftr-408	874	24	resulting	result	VERB
ftr-408	874	25	from	from	ADP
ftr-408	874	26	the	the	DET
ftr-408	874	27	taxpayer	taxpayer	NOUN
ftr-408	874	28	abuse	abuse	NOUN
ftr-408	874	29	.	.	PUNCT
ftr-408	875	1	vi	vi	PROPN
ftr-408	875	2	.	.	NOUN
ftr-408	875	3	conclusion	conclusion	NOUN
ftr-408	875	4	although	although	SCONJ
ftr-408	875	5	having	have	VERB
ftr-408	875	6	insufficient	insufficient	ADJ
ftr-408	875	7	resources	resource	NOUN
ftr-408	875	8	is	be	AUX
ftr-408	875	9	not	not	PART
ftr-408	875	10	a	a	DET
ftr-408	875	11	new	new	ADJ
ftr-408	875	12	problem	problem	NOUN
ftr-408	875	13	for	for	ADP
ftr-408	875	14	the	the	DET
ftr-408	875	15	irs	irs	PROPN
ftr-408	875	16	,	,	PUNCT
ftr-408	875	17	the	the	DET
ftr-408	875	18	agency	agency	NOUN
ftr-408	875	19	is	be	AUX
ftr-408	875	20	getting	get	VERB
ftr-408	875	21	much	much	ADV
ftr-408	875	22	more	more	ADV
ftr-408	875	23	aggressive	aggressive	ADJ
ftr-408	875	24	in	in	ADP
ftr-408	875	25	its	its	PRON
ftr-408	875	26	solutions	solution	NOUN
ftr-408	875	27	to	to	ADP
ftr-408	875	28	this	this	DET
ftr-408	875	29	problem	problem	NOUN
ftr-408	875	30	through	through	ADP
ftr-408	875	31	a	a	DET
ftr-408	875	32	new	new	ADJ
ftr-408	875	33	policy	policy	NOUN
ftr-408	875	34	of	of	ADP
ftr-408	875	35	administrative	administrative	ADJ
ftr-408	875	36	activism	activism	NOUN
ftr-408	875	37	.	.	PUNCT
ftr-408	876	1	the	the	DET
ftr-408	876	2	expanded	expand	VERB
ftr-408	876	3	use	use	NOUN
ftr-408	876	4	of	of	ADP
ftr-408	876	5	life	life	NOUN
ftr-408	876	6	reflects	reflect	VERB
ftr-408	876	7	the	the	DET
ftr-408	876	8	irs	irs	PROPN
ftr-408	876	9	’s	’s	PART
ftr-408	876	10	clear	clear	ADJ
ftr-408	876	11	vision	vision	NOUN
ftr-408	876	12	to	to	PART
ftr-408	876	13	make	make	VERB
ftr-408	876	14	the	the	DET
ftr-408	876	15	most	most	ADJ
ftr-408	876	16	of	of	ADP
ftr-408	876	17	its	its	PRON
ftr-408	876	18	very	very	ADV
ftr-408	876	19	limited	limited	ADJ
ftr-408	876	20	resources	resource	NOUN
ftr-408	876	21	by	by	ADP
ftr-408	876	22	reducing	reduce	VERB
ftr-408	876	23	audit	audit	NOUN
ftr-408	876	24	times	time	NOUN
ftr-408	876	25	to	to	PART
ftr-408	876	26	perform	perform	VERB
ftr-408	876	27	as	as	ADV
ftr-408	876	28	many	many	ADJ
ftr-408	876	29	audits	audits	NOUN
ftr-408	876	30	as	as	ADP
ftr-408	876	31	possible	possible	ADJ
ftr-408	876	32	.	.	PUNCT
ftr-408	877	1	this	this	DET
ftr-408	877	2	vision	vision	NOUN
ftr-408	877	3	is	be	AUX
ftr-408	877	4	also	also	ADV
ftr-408	877	5	evident	evident	ADJ
ftr-408	877	6	in	in	ADP
ftr-408	877	7	the	the	DET
ftr-408	877	8	fact	fact	NOUN
ftr-408	877	9	that	that	SCONJ
ftr-408	877	10	timesaving	timesave	VERB
ftr-408	877	11	techniques	technique	NOUN
ftr-408	877	12	are	be	AUX
ftr-408	877	13	beginning	begin	VERB
ftr-408	877	14	to	to	PART
ftr-408	877	15	spread	spread	VERB
ftr-408	877	16	to	to	ADP
ftr-408	877	17	other	other	ADJ
ftr-408	877	18	irs	irs	PROPN
ftr-408	877	19	divisions	division	NOUN
ftr-408	877	20	.	.	PUNCT
ftr-408	878	1	the	the	DET
ftr-408	878	2	irs	irs	PROPN
ftr-408	878	3	can	can	AUX
ftr-408	878	4	not	not	PART
ftr-408	878	5	solve	solve	VERB
ftr-408	878	6	this	this	DET
ftr-408	878	7	problem	problem	NOUN
ftr-408	878	8	by	by	ADP
ftr-408	878	9	unilaterally153	unilaterally153	PROPN
ftr-408	878	10	153	153	NUM
ftr-408	878	11	.	.	PUNCT
ftr-408	879	1	for	for	ADP
ftr-408	879	2	example	example	NOUN
ftr-408	879	3	,	,	PUNCT
ftr-408	879	4	the	the	DET
ftr-408	879	5	irs	irs	PROPN
ftr-408	879	6	is	be	AUX
ftr-408	879	7	launching	launch	VERB
ftr-408	879	8	a	a	DET
ftr-408	879	9	pilot	pilot	NOUN
ftr-408	879	10	program	program	NOUN
ftr-408	879	11	in	in	ADP
ftr-408	879	12	2006	2006	NUM
ftr-408	879	13	in	in	ADP
ftr-408	879	14	which	which	PRON
ftr-408	879	15	virtually	virtually	ADV
ftr-408	879	16	real	real	ADJ
ftr-408	879	17	-	-	PUNCT
ftr-408	879	18	time	time	NOUN
ftr-408	879	19	audits	audits	NOUN
ftr-408	879	20	will	will	AUX
ftr-408	879	21	be	be	AUX
ftr-408	879	22	used	use	VERB
ftr-408	879	23	to	to	PART
ftr-408	879	24	detect	detect	VERB
ftr-408	879	25	abuse	abuse	NOUN
ftr-408	879	26	trends	trend	NOUN
ftr-408	879	27	and	and	CCONJ
ftr-408	879	28	provide	provide	VERB
ftr-408	879	29	better	well	ADJ
ftr-408	879	30	advice	advice	NOUN
ftr-408	879	31	to	to	ADP
ftr-408	879	32	taxpayers	taxpayer	NOUN
ftr-408	879	33	.	.	PUNCT
ftr-408	880	1	john	john	PROPN
ftr-408	880	2	herzfeld	herzfeld	PROPN
ftr-408	880	3	,	,	PUNCT
ftr-408	880	4	irs	irs	PROPN
ftr-408	880	5	to	to	PART
ftr-408	880	6	launch	launch	VERB
ftr-408	880	7	pilot	pilot	NOUN
ftr-408	880	8	project	project	NOUN
ftr-408	880	9	to	to	PART
ftr-408	880	10	speed	speed	VERB
ftr-408	880	11	audits	audits	NOUN
ftr-408	880	12	,	,	PUNCT
ftr-408	880	13	guidance	guidance	NOUN
ftr-408	880	14	process	process	NOUN
ftr-408	880	15	,	,	PUNCT
ftr-408	880	16	official	official	NOUN
ftr-408	880	17	says	say	VERB
ftr-408	880	18	,	,	PUNCT
ftr-408	880	19	188	188	NUM
ftr-408	880	20	bna	bna	PROPN
ftr-408	880	21	daily	daily	ADJ
ftr-408	880	22	tax	tax	NOUN
ftr-408	880	23	report	report	NOUN
ftr-408	880	24	g-1	g-1	PROPN
ftr-408	880	25	(	(	PUNCT
ftr-408	880	26	sept	sept	PROPN
ftr-408	880	27	.	.	PROPN
ftr-408	880	28	29	29	NUM
ftr-408	880	29	,	,	PUNCT
ftr-408	880	30	2004	2004	NUM
ftr-408	880	31	)	)	PUNCT
ftr-408	880	32	.	.	PUNCT
ftr-408	881	1	furthermore	furthermore	ADV
ftr-408	881	2	,	,	PUNCT
ftr-408	881	3	the	the	DET
ftr-408	881	4	irs	irs	PROPN
ftr-408	881	5	has	have	AUX
ftr-408	881	6	experimented	experiment	VERB
ftr-408	881	7	with	with	ADP
ftr-408	881	8	establishing	establish	VERB
ftr-408	881	9	artificial	artificial	ADJ
ftr-408	881	10	cutoff	cutoff	NOUN
ftr-408	881	11	points	point	NOUN
ftr-408	881	12	on	on	ADP
ftr-408	881	13	certain	certain	ADJ
ftr-408	881	14	audit	audit	NOUN
ftr-408	881	15	times	time	NOUN
ftr-408	881	16	:	:	PUNCT
ftr-408	881	17	“	"	PUNCT
ftr-408	881	18	though	though	SCONJ
ftr-408	881	19	auditors	auditor	NOUN
ftr-408	881	20	may	may	AUX
ftr-408	881	21	prefer	prefer	VERB
ftr-408	881	22	to	to	PART
ftr-408	881	23	hold	hold	VERB
ftr-408	881	24	out	out	ADP
ftr-408	881	25	to	to	PART
ftr-408	881	26	complete	complete	VERB
ftr-408	881	27	the	the	DET
ftr-408	881	28	“	"	PUNCT
ftr-408	881	29	perfect	perfect	ADJ
ftr-408	881	30	audit	audit	NOUN
ftr-408	881	31	,	,	PUNCT
ftr-408	881	32	”	"	PUNCT
ftr-408	881	33	[	[	X
ftr-408	881	34	deputy	deputy	NOUN
ftr-408	881	35	irs	irs	PROPN
ftr-408	881	36	commissioner	commissioner	NOUN
ftr-408	881	37	for	for	ADP
ftr-408	881	38	services	service	NOUN
ftr-408	881	39	and	and	CCONJ
ftr-408	881	40	enforcement	enforcement	PROPN
ftr-408	881	41	mark	mark	PROPN
ftr-408	881	42	e.	e.	PROPN
ftr-408	881	43	]	]	PUNCT
ftr-408	881	44	matthews	matthews	PROPN
ftr-408	881	45	said	say	VERB
ftr-408	881	46	,	,	PUNCT
ftr-408	881	47	‘	'	PUNCT
ftr-408	881	48	the	the	DET
ftr-408	881	49	return	return	NOUN
ftr-408	881	50	on	on	ADP
ftr-408	881	51	investment	investment	NOUN
ftr-408	881	52	for	for	ADP
ftr-408	881	53	that	that	DET
ftr-408	881	54	last	last	ADJ
ftr-408	881	55	50	50	NUM
ftr-408	881	56	%	%	NOUN
ftr-408	881	57	or	or	CCONJ
ftr-408	881	58	70	70	NUM
ftr-408	881	59	%	%	NOUN
ftr-408	881	60	of	of	ADP
ftr-408	881	61	effort	effort	NOUN
ftr-408	881	62	may	may	AUX
ftr-408	881	63	not	not	PART
ftr-408	881	64	be	be	AUX
ftr-408	881	65	that	that	ADV
ftr-408	881	66	great	great	ADJ
ftr-408	881	67	.	.	PUNCT
ftr-408	881	68	’	'	PUNCT
ftr-408	881	69	”	"	PUNCT
ftr-408	882	1	i	i	PRON
ftr-408	882	2	d.	d.	PROPN
ftr-408	882	3	at	at	ADP
ftr-408	882	4	g-1	g-1	PROPN
ftr-408	882	5	.	.	PUNCT
ftr-408	883	1	in	in	ADP
ftr-408	883	2	addition	addition	NOUN
ftr-408	883	3	,	,	PUNCT
ftr-408	883	4	the	the	DET
ftr-408	883	5	lmsb	lmsb	NOUN
ftr-408	883	6	is	be	AUX
ftr-408	883	7	instituting	institute	VERB
ftr-408	883	8	other	other	ADJ
ftr-408	883	9	timesaving	timesave	VERB
ftr-408	883	10	policies	policy	NOUN
ftr-408	883	11	of	of	ADP
ftr-408	883	12	its	its	PRON
ftr-408	883	13	own	own	ADJ
ftr-408	883	14	to	to	PART
ftr-408	883	15	improve	improve	VERB
ftr-408	883	16	audit	audit	NOUN
ftr-408	883	17	currency	currency	NOUN
ftr-408	883	18	.	.	PUNCT
ftr-408	884	1	see	see	VERB
ftr-408	884	2	kenneth	kenneth	PROPN
ftr-408	884	3	a.	a.	PROPN
ftr-408	884	4	gary	gary	PROPN
ftr-408	884	5	,	,	PUNCT
ftr-408	884	6	irs	irs	PROPN
ftr-408	884	7	evaluating	evaluate	VERB
ftr-408	884	8	comments	comment	NOUN
ftr-408	884	9	on	on	ADP
ftr-408	884	10	enhancing	enhance	VERB
ftr-408	884	11	audit	audit	NOUN
ftr-408	884	12	currency	currency	NOUN
ftr-408	884	13	,	,	PUNCT
ftr-408	884	14	104	104	NUM
ftr-408	884	15	tax	tax	NOUN
ftr-408	884	16	notes	note	NOUN
ftr-408	884	17	887	887	NUM
ftr-408	884	18	,	,	PUNCT
ftr-408	884	19	887	887	NUM
ftr-408	884	20	(	(	PUNCT
ftr-408	884	21	aug	aug	PROPN
ftr-408	884	22	.	.	PROPN
ftr-408	884	23	30	30	NUM
ftr-408	884	24	,	,	PUNCT
ftr-408	884	25	2004	2004	NUM
ftr-408	884	26	)	)	PUNCT
ftr-408	884	27	;	;	PUNCT
ftr-408	884	28	glass	glass	PROPN
ftr-408	884	29	jacobson	jacobson	PROPN
ftr-408	884	30	,	,	PUNCT
ftr-408	884	31	supra	supra	PROPN
ftr-408	884	32	note	note	PROPN
ftr-408	884	33	8	8	NUM
ftr-408	884	34	,	,	PUNCT
ftr-408	884	35	at	at	ADP
ftr-408	884	36	34	34	NUM
ftr-408	884	37	.	.	PUNCT
ftr-408	885	1	in	in	ADP
ftr-408	885	2	fact	fact	NOUN
ftr-408	885	3	,	,	PUNCT
ftr-408	885	4	the	the	DET
ftr-408	885	5	only	only	ADJ
ftr-408	885	6	sign	sign	NOUN
ftr-408	885	7	that	that	SCONJ
ftr-408	885	8	use	use	NOUN
ftr-408	885	9	of	of	ADP
ftr-408	885	10	life	life	NOUN
ftr-408	885	11	might	might	AUX
ftr-408	885	12	be	be	AUX
ftr-408	885	13	diminishing	diminish	VERB
ftr-408	885	14	comes	come	VERB
ftr-408	885	15	in	in	ADP
ftr-408	885	16	the	the	DET
ftr-408	885	17	form	form	NOUN
ftr-408	885	18	of	of	ADP
ftr-408	885	19	it	it	PRON
ftr-408	885	20	being	be	AUX
ftr-408	885	21	potentially	potentially	ADV
ftr-408	885	22	replaced	replace	VERB
ftr-408	885	23	by	by	ADP
ftr-408	885	24	a	a	DET
ftr-408	885	25	“	"	PUNCT
ftr-408	885	26	currency	currency	NOUN
ftr-408	885	27	initiative	initiative	NOUN
ftr-408	885	28	”	"	PUNCT
ftr-408	885	29	announced	announce	VERB
ftr-408	885	30	in	in	ADP
ftr-408	885	31	2004	2004	NUM
ftr-408	885	32	that	that	PRON
ftr-408	885	33	takes	take	VERB
ftr-408	885	34	an	an	DET
ftr-408	885	35	even	even	ADV
ftr-408	885	36	more	more	ADV
ftr-408	885	37	aggressive	aggressive	ADJ
ftr-408	885	38	stance	stance	NOUN
ftr-408	885	39	to	to	ADP
ftr-408	885	40	emphasizing	emphasize	VERB
ftr-408	885	41	audit	audit	NOUN
ftr-408	885	42	speed	speed	NOUN
ftr-408	885	43	.	.	PUNCT
ftr-408	886	1	molly	molly	PROPN
ftr-408	886	2	moses	moses	PROPN
ftr-408	886	3	,	,	PUNCT
ftr-408	886	4	practitioners	practitioner	NOUN
ftr-408	886	5	say	say	VERB
ftr-408	886	6	hurried	hurried	ADJ
ftr-408	886	7	audits	audits	NOUN
ftr-408	886	8	under	under	ADP
ftr-408	886	9	currency	currency	NOUN
ftr-408	886	10	initiative	initiative	NOUN
ftr-408	886	11	leading	lead	VERB
ftr-408	886	12	to	to	ADP
ftr-408	886	13	incomplete	incomplete	ADJ
ftr-408	886	14	analyses	analysis	NOUN
ftr-408	886	15	in	in	ADP
ftr-408	886	16	large	large	ADJ
ftr-408	886	17	,	,	PUNCT
ftr-408	886	18	complex	complex	ADJ
ftr-408	886	19	transfer	transfer	NOUN
ftr-408	886	20	pricing	pricing	NOUN
ftr-408	886	21	cases	case	NOUN
ftr-408	886	22	,	,	PUNCT
ftr-408	886	23	64	64	NUM
ftr-408	886	24	bna	bna	PROPN
ftr-408	886	25	daily	daily	ADJ
ftr-408	886	26	tax	tax	NOUN
ftr-408	886	27	report	report	NOUN
ftr-408	886	28	j-1	j-1	ADV
ftr-408	886	29	,	,	PUNCT
ftr-408	886	30	j-1	j-1	ADV
ftr-408	886	31	(	(	PUNCT
ftr-408	886	32	apr	apr	PROPN
ftr-408	886	33	.	.	PROPN
ftr-408	886	34	5	5	NUM
ftr-408	886	35	,	,	PUNCT
ftr-408	886	36	2005	2005	NUM
ftr-408	886	37	):	):	PUNCT
ftr-408	886	38	we	we	PRON
ftr-408	886	39	found	find	VERB
ftr-408	886	40	,	,	PUNCT
ftr-408	886	41	for	for	ADP
ftr-408	886	42	example	example	NOUN
ftr-408	886	43	,	,	PUNCT
ftr-408	886	44	the	the	DET
ftr-408	886	45	progress	progress	NOUN
ftr-408	886	46	of	of	ADP
ftr-408	886	47	implementing	implement	VERB
ftr-408	886	48	the	the	DET
ftr-408	886	49	life	life	NOUN
ftr-408	886	50	process	process	NOUN
ftr-408	886	51	was	be	AUX
ftr-408	886	52	hindered	hinder	VERB
ftr-408	886	53	by	by	ADP
ftr-408	886	54	a	a	DET
ftr-408	886	55	new	new	ADJ
ftr-408	886	56	initiative	initiative	NOUN
ftr-408	886	57	,	,	PUNCT
ftr-408	886	58	the	the	DET
ftr-408	886	59	currency	currency	NOUN
ftr-408	886	60	and	and	CCONJ
ftr-408	886	61	cycle	cycle	NOUN
ftr-408	886	62	time	time	NOUN
ftr-408	886	63	improvement	improvement	NOUN
ftr-408	886	64	initiative	initiative	NOUN
ftr-408	886	65	(	(	PUNCT
ftr-408	886	66	currency	currency	NOUN
ftr-408	886	67	initiative	initiative	NOUN
ftr-408	886	68	)	)	PUNCT
ftr-408	886	69	,	,	PUNCT
ftr-408	886	70	that	that	PRON
ftr-408	886	71	overlapped	overlap	VERB
ftr-408	886	72	with	with	ADP
ftr-408	886	73	the	the	DET
ftr-408	886	74	implementation	implementation	NOUN
ftr-408	886	75	of	of	ADP
ftr-408	886	76	the	the	DET
ftr-408	886	77	life	life	NOUN
ftr-408	886	78	process	process	NOUN
ftr-408	886	79	and	and	CCONJ
ftr-408	886	80	was	be	AUX
ftr-408	886	81	more	more	ADV
ftr-408	886	82	aggressive	aggressive	ADJ
ftr-408	886	83	in	in	ADP
ftr-408	886	84	holding	hold	VERB
ftr-408	886	85	examiners	examiner	NOUN
ftr-408	886	86	accountable	accountable	ADJ
ftr-408	886	87	for	for	ADP
ftr-408	886	88	closing	closing	NOUN
ftr-408	886	89	examinations	examination	NOUN
ftr-408	886	90	.	.	PUNCT
ftr-408	887	1	as	as	ADP
ftr-408	887	2	a	a	DET
ftr-408	887	3	result	result	NOUN
ftr-408	887	4	,	,	PUNCT
ftr-408	887	5	examiners	examiner	NOUN
ftr-408	887	6	gave	give	VERB
ftr-408	887	7	the	the	DET
ftr-408	887	8	currency	currency	NOUN
ftr-408	887	9	initiative	initiative	NOUN
ftr-408	887	10	a	a	DET
ftr-408	887	11	498	498	NUM
ftr-408	887	12	florida	florida	PROPN
ftr-408	887	13	tax	tax	NOUN
ftr-408	887	14	review	review	NOUN
ftr-408	887	15	vol.7:7	vol.7:7	PRON
ftr-408	887	16	implementing	implement	VERB
ftr-408	887	17	procedures	procedure	NOUN
ftr-408	887	18	that	that	PRON
ftr-408	887	19	possibly	possibly	ADV
ftr-408	887	20	exceed	exceed	VERB
ftr-408	887	21	its	its	PRON
ftr-408	887	22	congressionally	congressionally	ADV
ftr-408	887	23	granted	grant	VERB
ftr-408	887	24	audit	audit	NOUN
ftr-408	887	25	authority	authority	NOUN
ftr-408	887	26	.	.	PUNCT
ftr-408	888	1	to	to	PART
ftr-408	888	2	do	do	AUX
ftr-408	888	3	so	so	ADV
ftr-408	888	4	would	would	AUX
ftr-408	888	5	greatly	greatly	ADV
ftr-408	888	6	damage	damage	VERB
ftr-408	888	7	the	the	DET
ftr-408	888	8	rule	rule	NOUN
ftr-408	888	9	of	of	ADP
ftr-408	888	10	law	law	NOUN
ftr-408	888	11	that	that	PRON
ftr-408	888	12	is	be	AUX
ftr-408	888	13	essential	essential	ADJ
ftr-408	888	14	to	to	ADP
ftr-408	888	15	the	the	DET
ftr-408	888	16	tax	tax	NOUN
ftr-408	888	17	system	system	NOUN
ftr-408	888	18	.	.	PUNCT
ftr-408	889	1	in	in	ADP
ftr-408	889	2	addition	addition	NOUN
ftr-408	889	3	,	,	PUNCT
ftr-408	889	4	while	while	SCONJ
ftr-408	889	5	life	life	NOUN
ftr-408	889	6	is	be	AUX
ftr-408	889	7	reducing	reduce	VERB
ftr-408	889	8	audit	audit	NOUN
ftr-408	889	9	times	time	NOUN
ftr-408	889	10	,	,	PUNCT
ftr-408	889	11	it	it	PRON
ftr-408	889	12	is	be	AUX
ftr-408	889	13	doing	do	VERB
ftr-408	889	14	so	so	ADV
ftr-408	889	15	at	at	ADP
ftr-408	889	16	too	too	ADV
ftr-408	889	17	great	great	ADJ
ftr-408	889	18	a	a	DET
ftr-408	889	19	price	price	NOUN
ftr-408	889	20	.	.	PUNCT
ftr-408	890	1	life	life	NOUN
ftr-408	890	2	has	have	AUX
ftr-408	890	3	allowed	allow	VERB
ftr-408	890	4	too	too	ADV
ftr-408	890	5	much	much	ADJ
ftr-408	890	6	discretion	discretion	NOUN
ftr-408	890	7	where	where	SCONJ
ftr-408	890	8	none	none	NOUN
ftr-408	890	9	should	should	AUX
ftr-408	890	10	exist	exist	VERB
ftr-408	890	11	and	and	CCONJ
ftr-408	890	12	limited	limited	ADJ
ftr-408	890	13	discretion	discretion	NOUN
ftr-408	890	14	where	where	SCONJ
ftr-408	890	15	more	more	ADJ
ftr-408	890	16	should	should	AUX
ftr-408	890	17	be	be	AUX
ftr-408	890	18	used	use	VERB
ftr-408	890	19	.	.	PUNCT
ftr-408	891	1	the	the	DET
ftr-408	891	2	very	very	ADJ
ftr-408	891	3	nature	nature	NOUN
ftr-408	891	4	of	of	ADP
ftr-408	891	5	the	the	DET
ftr-408	891	6	system	system	NOUN
ftr-408	891	7	creates	create	VERB
ftr-408	891	8	enormous	enormous	ADJ
ftr-408	891	9	problems	problem	NOUN
ftr-408	891	10	due	due	ADJ
ftr-408	891	11	to	to	ADP
ftr-408	891	12	a	a	DET
ftr-408	891	13	drastic	drastic	ADJ
ftr-408	891	14	decline	decline	NOUN
ftr-408	891	15	in	in	ADP
ftr-408	891	16	audit	audit	NOUN
ftr-408	891	17	thoroughness	thoroughness	NOUN
ftr-408	891	18	.	.	PUNCT
ftr-408	892	1	as	as	ADP
ftr-408	892	2	a	a	DET
ftr-408	892	3	result	result	NOUN
ftr-408	892	4	,	,	PUNCT
ftr-408	892	5	the	the	DET
ftr-408	892	6	lmsb	lmsb	NOUN
ftr-408	892	7	is	be	AUX
ftr-408	892	8	giving	give	VERB
ftr-408	892	9	corporate	corporate	ADJ
ftr-408	892	10	taxpayers	taxpayer	NOUN
ftr-408	892	11	an	an	DET
ftr-408	892	12	opportunity	opportunity	NOUN
ftr-408	892	13	to	to	PART
ftr-408	892	14	take	take	VERB
ftr-408	892	15	advantage	advantage	NOUN
ftr-408	892	16	of	of	ADP
ftr-408	892	17	life	life	NOUN
ftr-408	892	18	to	to	PART
ftr-408	892	19	hide	hide	VERB
ftr-408	892	20	fraudulent	fraudulent	ADJ
ftr-408	892	21	activity	activity	NOUN
ftr-408	892	22	.	.	PUNCT
ftr-408	893	1	even	even	ADV
ftr-408	893	2	if	if	SCONJ
ftr-408	893	3	life	life	NOUN
ftr-408	893	4	were	be	AUX
ftr-408	893	5	just	just	ADV
ftr-408	893	6	applied	apply	VERB
ftr-408	893	7	to	to	ADP
ftr-408	893	8	“	"	PUNCT
ftr-408	893	9	good	good	ADJ
ftr-408	893	10	”	"	PUNCT
ftr-408	893	11	taxpayers	taxpayer	NOUN
ftr-408	893	12	as	as	SCONJ
ftr-408	893	13	it	it	PRON
ftr-408	893	14	was	be	AUX
ftr-408	893	15	originally	originally	ADV
ftr-408	893	16	intended	intend	VERB
ftr-408	893	17	,	,	PUNCT
ftr-408	893	18	such	such	ADJ
ftr-408	893	19	taxpayers	taxpayer	NOUN
ftr-408	893	20	,	,	PUNCT
ftr-408	893	21	especially	especially	ADV
ftr-408	893	22	at	at	ADP
ftr-408	893	23	the	the	DET
ftr-408	893	24	large	large	ADJ
ftr-408	893	25	corporate	corporate	ADJ
ftr-408	893	26	level	level	NOUN
ftr-408	893	27	,	,	PUNCT
ftr-408	893	28	probably	probably	ADV
ftr-408	893	29	do	do	AUX
ftr-408	893	30	not	not	PART
ftr-408	893	31	exist	exist	VERB
ftr-408	893	32	.	.	PUNCT
ftr-408	894	1	despite	despite	SCONJ
ftr-408	894	2	the	the	DET
ftr-408	894	3	irs	irs	PROPN
ftr-408	894	4	’s	’s	PART
ftr-408	894	5	efforts	effort	NOUN
ftr-408	894	6	to	to	PART
ftr-408	894	7	prevent	prevent	VERB
ftr-408	894	8	taxpayers	taxpayer	NOUN
ftr-408	894	9	from	from	ADP
ftr-408	894	10	discovering	discover	VERB
ftr-408	894	11	detailed	detailed	ADJ
ftr-408	894	12	information	information	NOUN
ftr-408	894	13	regarding	regard	VERB
ftr-408	894	14	how	how	SCONJ
ftr-408	894	15	issue	issue	NOUN
ftr-408	894	16	selection	selection	NOUN
ftr-408	894	17	and	and	CCONJ
ftr-408	894	18	materiality	materiality	NOUN
ftr-408	894	19	threshold	threshold	NOUN
ftr-408	894	20	determination	determination	NOUN
ftr-408	894	21	are	be	AUX
ftr-408	894	22	established	establish	VERB
ftr-408	894	23	,	,	PUNCT
ftr-408	894	24	corporate	corporate	ADJ
ftr-408	894	25	taxpayers	taxpayer	NOUN
ftr-408	894	26	will	will	AUX
ftr-408	894	27	eventually	eventually	ADV
ftr-408	894	28	learn	learn	VERB
ftr-408	894	29	from	from	ADP
ftr-408	894	30	sharing	share	VERB
ftr-408	894	31	information	information	NOUN
ftr-408	894	32	with	with	ADP
ftr-408	894	33	each	each	DET
ftr-408	894	34	other	other	ADJ
ftr-408	894	35	whether	whether	SCONJ
ftr-408	894	36	there	there	PRON
ftr-408	894	37	is	be	VERB
ftr-408	894	38	a	a	DET
ftr-408	894	39	discernible	discernible	ADJ
ftr-408	894	40	pattern	pattern	NOUN
ftr-408	894	41	that	that	PRON
ftr-408	894	42	could	could	AUX
ftr-408	894	43	aid	aid	VERB
ftr-408	894	44	in	in	ADP
ftr-408	894	45	predicting	predict	VERB
ftr-408	894	46	how	how	SCONJ
ftr-408	894	47	the	the	DET
ftr-408	894	48	irs	irs	PROPN
ftr-408	894	49	determines	determine	VERB
ftr-408	894	50	these	these	DET
ftr-408	894	51	issues	issue	NOUN
ftr-408	894	52	.	.	PUNCT
ftr-408	895	1	compounding	compound	VERB
ftr-408	895	2	these	these	DET
ftr-408	895	3	problems	problem	NOUN
ftr-408	895	4	is	be	AUX
ftr-408	895	5	the	the	DET
ftr-408	895	6	fact	fact	NOUN
ftr-408	895	7	that	that	SCONJ
ftr-408	895	8	the	the	DET
ftr-408	895	9	irs	irs	PROPN
ftr-408	895	10	’s	’s	PART
ftr-408	895	11	lack	lack	NOUN
ftr-408	895	12	of	of	ADP
ftr-408	895	13	full	full	ADJ
ftr-408	895	14	disclosure	disclosure	NOUN
ftr-408	895	15	regarding	regard	VERB
ftr-408	895	16	the	the	DET
ftr-408	895	17	program	program	NOUN
ftr-408	895	18	basically	basically	ADV
ftr-408	895	19	allows	allow	VERB
ftr-408	895	20	the	the	DET
ftr-408	895	21	agency	agency	NOUN
ftr-408	895	22	to	to	PART
ftr-408	895	23	create	create	VERB
ftr-408	895	24	a	a	DET
ftr-408	895	25	secret	secret	ADJ
ftr-408	895	26	law	law	NOUN
ftr-408	895	27	without	without	ADP
ftr-408	895	28	any	any	DET
ftr-408	895	29	meaningful	meaningful	ADJ
ftr-408	895	30	political	political	ADJ
ftr-408	895	31	accountability	accountability	NOUN
ftr-408	895	32	.	.	PUNCT
ftr-408	896	1	the	the	DET
ftr-408	896	2	solution	solution	NOUN
ftr-408	896	3	is	be	AUX
ftr-408	896	4	a	a	DET
ftr-408	896	5	simple	simple	ADJ
ftr-408	896	6	one	one	NUM
ftr-408	896	7	.	.	PUNCT
ftr-408	897	1	the	the	DET
ftr-408	897	2	irs	irs	PROPN
ftr-408	897	3	needs	need	VERB
ftr-408	897	4	to	to	PART
ftr-408	897	5	go	go	VERB
ftr-408	897	6	to	to	ADP
ftr-408	897	7	congress	congress	PROPN
ftr-408	897	8	.	.	PUNCT
ftr-408	898	1	either	either	CCONJ
ftr-408	898	2	congress	congress	PROPN
ftr-408	898	3	needs	need	VERB
ftr-408	898	4	to	to	PART
ftr-408	898	5	increase	increase	VERB
ftr-408	898	6	the	the	DET
ftr-408	898	7	amount	amount	NOUN
ftr-408	898	8	of	of	ADP
ftr-408	898	9	resources	resource	NOUN
ftr-408	898	10	going	go	VERB
ftr-408	898	11	to	to	ADP
ftr-408	898	12	the	the	DET
ftr-408	898	13	irs	irs	PROPN
ftr-408	898	14	so	so	SCONJ
ftr-408	898	15	that	that	SCONJ
ftr-408	898	16	the	the	DET
ftr-408	898	17	lmsb	lmsb	NOUN
ftr-408	898	18	is	be	AUX
ftr-408	898	19	not	not	PART
ftr-408	898	20	forced	force	VERB
ftr-408	898	21	to	to	PART
ftr-408	898	22	disregard	disregard	VERB
ftr-408	898	23	information	information	NOUN
ftr-408	898	24	that	that	PRON
ftr-408	898	25	could	could	AUX
ftr-408	898	26	be	be	AUX
ftr-408	898	27	highly	highly	ADV
ftr-408	898	28	relevant	relevant	ADJ
ftr-408	898	29	in	in	ADP
ftr-408	898	30	determining	determine	VERB
ftr-408	898	31	tax	tax	NOUN
ftr-408	898	32	liability	liability	NOUN
ftr-408	898	33	or	or	CCONJ
ftr-408	898	34	congress	congress	PROPN
ftr-408	898	35	needs	need	VERB
ftr-408	898	36	to	to	PART
ftr-408	898	37	give	give	VERB
ftr-408	898	38	the	the	DET
ftr-408	898	39	irs	irs	PROPN
ftr-408	898	40	direct	direct	ADJ
ftr-408	898	41	authority	authority	NOUN
ftr-408	898	42	to	to	PART
ftr-408	898	43	use	use	VERB
ftr-408	898	44	techniques	technique	NOUN
ftr-408	898	45	like	like	ADP
ftr-408	898	46	life	life	NOUN
ftr-408	898	47	.	.	PUNCT
ftr-408	899	1	while	while	SCONJ
ftr-408	899	2	congressional	congressional	ADJ
ftr-408	899	3	approval	approval	NOUN
ftr-408	899	4	of	of	ADP
ftr-408	899	5	life	life	NOUN
ftr-408	899	6	would	would	AUX
ftr-408	899	7	not	not	PART
ftr-408	899	8	remove	remove	VERB
ftr-408	899	9	its	its	PRON
ftr-408	899	10	problems	problem	NOUN
ftr-408	899	11	,	,	PUNCT
ftr-408	899	12	at	at	ADP
ftr-408	899	13	least	least	ADJ
ftr-408	899	14	it	it	PRON
ftr-408	899	15	would	would	AUX
ftr-408	899	16	indicate	indicate	VERB
ftr-408	899	17	that	that	SCONJ
ftr-408	899	18	the	the	DET
ftr-408	899	19	people	people	NOUN
ftr-408	899	20	,	,	PUNCT
ftr-408	899	21	through	through	ADP
ftr-408	899	22	their	their	PRON
ftr-408	899	23	elected	elect	VERB
ftr-408	899	24	representatives	representative	NOUN
ftr-408	899	25	,	,	PUNCT
ftr-408	899	26	had	have	AUX
ftr-408	899	27	consented	consent	VERB
ftr-408	899	28	to	to	ADP
ftr-408	899	29	the	the	DET
ftr-408	899	30	trade	trade	NOUN
ftr-408	899	31	-	-	PUNCT
ftr-408	899	32	offs	off	NOUN
ftr-408	899	33	that	that	PRON
ftr-408	899	34	accompany	accompany	VERB
ftr-408	899	35	life	life	NOUN
ftr-408	899	36	.	.	PUNCT
ftr-408	900	1	congressional	congressional	ADJ
ftr-408	900	2	approval	approval	NOUN
ftr-408	900	3	of	of	ADP
ftr-408	900	4	life	life	NOUN
ftr-408	900	5	is	be	AUX
ftr-408	900	6	unlikely	unlikely	ADJ
ftr-408	900	7	,	,	PUNCT
ftr-408	900	8	however	however	ADV
ftr-408	900	9	,	,	PUNCT
ftr-408	900	10	because	because	SCONJ
ftr-408	900	11	such	such	ADJ
ftr-408	900	12	approval	approval	NOUN
ftr-408	900	13	would	would	AUX
ftr-408	900	14	lead	lead	VERB
ftr-408	900	15	to	to	ADP
ftr-408	900	16	a	a	DET
ftr-408	900	17	negative	negative	ADJ
ftr-408	900	18	reaction	reaction	NOUN
ftr-408	900	19	from	from	ADP
ftr-408	900	20	the	the	DET
ftr-408	900	21	public	public	NOUN
ftr-408	900	22	and	and	CCONJ
ftr-408	900	23	the	the	DET
ftr-408	900	24	media	medium	NOUN
ftr-408	900	25	because	because	SCONJ
ftr-408	900	26	of	of	ADP
ftr-408	900	27	its	its	PRON
ftr-408	900	28	favorable	favorable	ADJ
ftr-408	900	29	treatment	treatment	NOUN
ftr-408	900	30	of	of	ADP
ftr-408	900	31	large	large	ADJ
ftr-408	900	32	corporate	corporate	ADJ
ftr-408	900	33	taxpayers	taxpayer	NOUN
ftr-408	900	34	.	.	PUNCT
ftr-408	901	1	thus	thus	ADV
ftr-408	901	2	,	,	PUNCT
ftr-408	901	3	increased	increase	VERB
ftr-408	901	4	resources154	resources154	VERB
ftr-408	901	5	higher	high	ADJ
ftr-408	901	6	priority	priority	NOUN
ftr-408	901	7	than	than	ADP
ftr-408	901	8	the	the	DET
ftr-408	901	9	life	life	NOUN
ftr-408	901	10	process	process	NOUN
ftr-408	901	11	,	,	PUNCT
ftr-408	901	12	which	which	PRON
ftr-408	901	13	had	have	VERB
ftr-408	901	14	the	the	DET
ftr-408	901	15	effect	effect	NOUN
ftr-408	901	16	of	of	ADP
ftr-408	901	17	reducing	reduce	VERB
ftr-408	901	18	the	the	DET
ftr-408	901	19	number	number	NOUN
ftr-408	901	20	of	of	ADP
ftr-408	901	21	life	life	NOUN
ftr-408	901	22	cases	case	NOUN
ftr-408	901	23	.	.	PUNCT
ftr-408	902	1	i	i	PRON
ftr-408	902	2	d.	d.	PROPN
ftr-408	902	3	(	(	PUNCT
ftr-408	902	4	quoting	quote	VERB
ftr-408	902	5	from	from	ADP
ftr-408	902	6	a	a	DET
ftr-408	902	7	feb	feb	PROPN
ftr-408	902	8	.	.	PROPN
ftr-408	902	9	18	18	NUM
ftr-408	902	10	,	,	PUNCT
ftr-408	902	11	2004	2004	NUM
ftr-408	902	12	treasury	treasury	PROPN
ftr-408	902	13	inspector	inspector	NOUN
ftr-408	902	14	general	general	NOUN
ftr-408	902	15	for	for	ADP
ftr-408	902	16	tax	tax	NOUN
ftr-408	902	17	administration	administration	NOUN
ftr-408	902	18	report	report	NOUN
ftr-408	902	19	)	)	PUNCT
ftr-408	902	20	.	.	PUNCT
ftr-408	903	1	154	154	NUM
ftr-408	903	2	.	.	PUNCT
ftr-408	904	1	of	of	ADP
ftr-408	904	2	course	course	ADV
ftr-408	904	3	,	,	PUNCT
ftr-408	904	4	direct	direct	ADJ
ftr-408	904	5	congressional	congressional	ADJ
ftr-408	904	6	disapproval	disapproval	NOUN
ftr-408	904	7	of	of	ADP
ftr-408	904	8	life	life	NOUN
ftr-408	904	9	could	could	AUX
ftr-408	904	10	be	be	AUX
ftr-408	904	11	equally	equally	ADV
ftr-408	904	12	as	as	ADV
ftr-408	904	13	unlikely	unlikely	ADJ
ftr-408	904	14	because	because	SCONJ
ftr-408	904	15	congress	congress	PROPN
ftr-408	904	16	might	might	AUX
ftr-408	904	17	not	not	PART
ftr-408	904	18	want	want	VERB
ftr-408	904	19	to	to	PART
ftr-408	904	20	be	be	AUX
ftr-408	904	21	seen	see	VERB
ftr-408	904	22	as	as	ADP
ftr-408	904	23	opposing	oppose	VERB
ftr-408	904	24	a	a	DET
ftr-408	904	25	program	program	NOUN
ftr-408	904	26	that	that	PRON
ftr-408	904	27	is	be	AUX
ftr-408	904	28	so	so	ADV
ftr-408	904	29	popular	popular	ADJ
ftr-408	904	30	with	with	ADP
ftr-408	904	31	corporate	corporate	ADJ
ftr-408	904	32	america	america	PROPN
ftr-408	904	33	.	.	PUNCT
ftr-408	905	1	this	this	PRON
ftr-408	905	2	would	would	AUX
ftr-408	905	3	not	not	PART
ftr-408	905	4	be	be	AUX
ftr-408	905	5	the	the	DET
ftr-408	905	6	only	only	ADJ
ftr-408	905	7	example	example	NOUN
ftr-408	905	8	of	of	ADP
ftr-408	905	9	congress	congress	PROPN
ftr-408	905	10	doing	do	VERB
ftr-408	905	11	nothing	nothing	PRON
ftr-408	905	12	while	while	SCONJ
ftr-408	905	13	the	the	DET
ftr-408	905	14	irs	irs	PROPN
ftr-408	905	15	gives	give	VERB
ftr-408	905	16	too	too	ADV
ftr-408	905	17	much	much	ADJ
ftr-408	905	18	to	to	ADP
ftr-408	905	19	corporations	corporation	NOUN
ftr-408	905	20	.	.	PUNCT
ftr-408	906	1	for	for	ADP
ftr-408	906	2	example	example	NOUN
ftr-408	906	3	,	,	PUNCT
ftr-408	906	4	the	the	DET
ftr-408	906	5	senate	senate	PROPN
ftr-408	906	6	finance	finance	PROPN
ftr-408	906	7	committee	committee	PROPN
ftr-408	906	8	recently	recently	ADV
ftr-408	906	9	investigated	investigate	VERB
ftr-408	906	10	the	the	DET
ftr-408	906	11	irs	irs	PROPN
ftr-408	906	12	’s	’s	PART
ftr-408	906	13	advance	advance	NOUN
ftr-408	906	14	pricing	pricing	NOUN
ftr-408	906	15	agreement	agreement	NOUN
ftr-408	906	16	program	program	NOUN
ftr-408	906	17	(	(	PUNCT
ftr-408	906	18	“	"	PUNCT
ftr-408	906	19	apa	apa	PROPN
ftr-408	906	20	”	"	PUNCT
ftr-408	906	21	)	)	PUNCT
ftr-408	906	22	,	,	PUNCT
ftr-408	906	23	“	"	PUNCT
ftr-408	906	24	wherein	wherein	SCONJ
ftr-408	906	25	the	the	DET
ftr-408	906	26	irs	irs	PROPN
ftr-408	906	27	cuts	cut	VERB
ftr-408	906	28	transfer	transfer	NOUN
ftr-408	906	29	pricing	pricing	NOUN
ftr-408	906	30	deals	deal	NOUN
ftr-408	906	31	with	with	ADP
ftr-408	906	32	large	large	ADJ
ftr-408	906	33	corporate	corporate	ADJ
ftr-408	906	34	taxpayers	taxpayer	NOUN
ftr-408	906	35	.	.	PUNCT
ftr-408	906	36	”	"	PUNCT
ftr-408	907	1	lee	lee	PROPN
ftr-408	907	2	a.	a.	PROPN
ftr-408	907	3	sheppard	sheppard	PROPN
ftr-408	907	4	,	,	PUNCT
ftr-408	907	5	draft	draft	NOUN
ftr-408	907	6	senate	senate	PROPN
ftr-408	907	7	finance	finance	NOUN
ftr-408	907	8	apa	apa	PROPN
ftr-408	907	9	2006	2006	NUM
ftr-408	907	10	]	]	PUNCT
ftr-408	907	11	agency	agency	NOUN
ftr-408	907	12	activism	activism	NOUN
ftr-408	907	13	as	as	ADP
ftr-408	907	14	a	a	DET
ftr-408	907	15	new	new	ADJ
ftr-408	907	16	way	way	NOUN
ftr-408	907	17	of	of	ADP
ftr-408	907	18	life	life	NOUN
ftr-408	907	19	499	499	NUM
ftr-408	907	20	for	for	ADP
ftr-408	907	21	irs	irs	PROPN
ftr-408	907	22	enforcement	enforcement	NOUN
ftr-408	907	23	is	be	AUX
ftr-408	907	24	the	the	DET
ftr-408	907	25	only	only	ADJ
ftr-408	907	26	solution	solution	NOUN
ftr-408	907	27	that	that	PRON
ftr-408	907	28	makes	make	VERB
ftr-408	907	29	practical	practical	ADJ
ftr-408	907	30	sense	sense	NOUN
ftr-408	907	31	.	.	PUNCT
ftr-408	908	1	without	without	ADP
ftr-408	908	2	either	either	PRON
ftr-408	908	3	of	of	ADP
ftr-408	908	4	these	these	DET
ftr-408	908	5	solutions	solution	NOUN
ftr-408	908	6	,	,	PUNCT
ftr-408	908	7	however	however	ADV
ftr-408	908	8	,	,	PUNCT
ftr-408	908	9	the	the	DET
ftr-408	908	10	irs	irs	PROPN
ftr-408	908	11	has	have	AUX
ftr-408	908	12	greatly	greatly	ADV
ftr-408	908	13	overstepped	overstep	VERB
ftr-408	908	14	its	its	PRON
ftr-408	908	15	function	function	NOUN
ftr-408	908	16	.	.	PUNCT
ftr-408	909	1	a	a	DET
ftr-408	909	2	society	society	NOUN
ftr-408	909	3	that	that	PRON
ftr-408	909	4	values	value	VERB
ftr-408	909	5	the	the	DET
ftr-408	909	6	rule	rule	NOUN
ftr-408	909	7	of	of	ADP
ftr-408	909	8	law	law	NOUN
ftr-408	909	9	can	can	AUX
ftr-408	909	10	not	not	PART
ftr-408	909	11	tolerate	tolerate	VERB
ftr-408	909	12	this	this	DET
ftr-408	909	13	result	result	NOUN
ftr-408	909	14	,	,	PUNCT
ftr-408	909	15	even	even	ADV
ftr-408	909	16	if	if	SCONJ
ftr-408	909	17	done	do	VERB
ftr-408	909	18	with	with	ADP
ftr-408	909	19	the	the	DET
ftr-408	909	20	best	good	ADJ
ftr-408	909	21	of	of	ADP
ftr-408	909	22	intentions	intention	NOUN
ftr-408	909	23	,	,	PUNCT
ftr-408	909	24	because	because	SCONJ
ftr-408	909	25	these	these	DET
ftr-408	909	26	intentions	intention	NOUN
ftr-408	909	27	can	can	AUX
ftr-408	909	28	pave	pave	VERB
ftr-408	909	29	the	the	DET
ftr-408	909	30	road	road	NOUN
ftr-408	909	31	to	to	ADP
ftr-408	909	32	a	a	DET
ftr-408	909	33	place	place	NOUN
ftr-408	909	34	where	where	SCONJ
ftr-408	909	35	we	we	PRON
ftr-408	909	36	dare	dare	AUX
ftr-408	909	37	not	not	PART
ftr-408	909	38	go	go	VERB
ftr-408	909	39	.	.	PUNCT
ftr-408	910	1	report	report	NOUN
ftr-408	910	2	shows	show	VERB
ftr-408	910	3	incompetent	incompetent	ADJ
ftr-408	910	4	irs	irs	PROPN
ftr-408	910	5	,	,	PUNCT
ftr-408	910	6	2005	2005	NUM
ftr-408	910	7	tax	tax	NOUN
ftr-408	910	8	notes	note	NOUN
ftr-408	910	9	today	today	NOUN
ftr-408	910	10	119	119	NUM
ftr-408	910	11	-	-	SYM
ftr-408	910	12	21	21	NUM
ftr-408	910	13	,	,	PUNCT
ftr-408	910	14	(	(	PUNCT
ftr-408	910	15	june	june	PROPN
ftr-408	910	16	22	22	NUM
ftr-408	910	17	,	,	PUNCT
ftr-408	910	18	2005	2005	NUM
ftr-408	910	19	)	)	PUNCT
ftr-408	910	20	.	.	PUNCT
ftr-408	911	1	the	the	DET
ftr-408	911	2	apa	apa	PROPN
ftr-408	911	3	is	be	AUX
ftr-408	911	4	somewhat	somewhat	ADV
ftr-408	911	5	similar	similar	ADJ
ftr-408	911	6	to	to	ADP
ftr-408	911	7	life	life	NOUN
ftr-408	911	8	in	in	ADP
ftr-408	911	9	the	the	DET
ftr-408	911	10	sense	sense	NOUN
ftr-408	911	11	that	that	SCONJ
ftr-408	911	12	both	both	DET
ftr-408	911	13	programs	program	NOUN
ftr-408	911	14	involve	involve	VERB
ftr-408	911	15	an	an	DET
ftr-408	911	16	advance	advance	NOUN
ftr-408	911	17	agreement	agreement	NOUN
ftr-408	911	18	between	between	ADP
ftr-408	911	19	the	the	DET
ftr-408	911	20	taxpayer	taxpayer	NOUN
ftr-408	911	21	and	and	CCONJ
ftr-408	911	22	the	the	DET
ftr-408	911	23	irs	irs	PROPN
ftr-408	911	24	.	.	PUNCT
ftr-408	912	1	“	"	PUNCT
ftr-408	912	2	an	an	DET
ftr-408	912	3	apa	apa	PROPN
ftr-408	912	4	is	be	AUX
ftr-408	912	5	a	a	DET
ftr-408	912	6	binding	bind	VERB
ftr-408	912	7	contract	contract	NOUN
ftr-408	912	8	between	between	ADP
ftr-408	912	9	the	the	DET
ftr-408	912	10	irs	irs	PROPN
ftr-408	912	11	and	and	CCONJ
ftr-408	912	12	a	a	DET
ftr-408	912	13	taxpayer	taxpayer	NOUN
ftr-408	912	14	by	by	ADP
ftr-408	912	15	which	which	PRON
ftr-408	912	16	the	the	DET
ftr-408	912	17	irs	irs	PROPN
ftr-408	912	18	agrees	agree	VERB
ftr-408	912	19	not	not	PART
ftr-408	912	20	to	to	PART
ftr-408	912	21	seek	seek	VERB
ftr-408	912	22	a	a	DET
ftr-408	912	23	transfer	transfer	NOUN
ftr-408	912	24	pricing	pricing	NOUN
ftr-408	912	25	adjustment	adjustment	NOUN
ftr-408	912	26	under	under	ADP
ftr-408	912	27	irc	irc	PROPN
ftr-408	912	28	§	§	PROPN
ftr-408	912	29	482	482	NUM
ftr-408	912	30	for	for	ADP
ftr-408	912	31	a	a	DET
ftr-408	912	32	covered	cover	VERB
ftr-408	912	33	transaction	transaction	NOUN
ftr-408	912	34	if	if	SCONJ
ftr-408	912	35	the	the	DET
ftr-408	912	36	taxpayer	taxpayer	NOUN
ftr-408	912	37	files	file	VERB
ftr-408	912	38	its	its	PRON
ftr-408	912	39	tax	tax	NOUN
ftr-408	912	40	return	return	NOUN
ftr-408	912	41	for	for	ADP
ftr-408	912	42	a	a	DET
ftr-408	912	43	covered	cover	VERB
ftr-408	912	44	year	year	NOUN
ftr-408	912	45	consistent	consistent	ADJ
ftr-408	912	46	with	with	ADP
ftr-408	912	47	the	the	DET
ftr-408	912	48	agreed	agree	VERB
ftr-408	912	49	transfer	transfer	NOUN
ftr-408	912	50	pricing	pricing	NOUN
ftr-408	912	51	method	method	NOUN
ftr-408	912	52	.	.	PUNCT
ftr-408	912	53	”	"	PUNCT
ftr-408	913	1	advance	advance	NOUN
ftr-408	913	2	pricing	price	VERB
ftr-408	913	3	a	a	DET
ftr-408	913	4	g	g	NOUN
ftr-408	913	5	r	r	NOUN
ftr-408	913	6	e	e	NOUN
ftr-408	913	7	e	e	NOUN
ftr-408	913	8	m	m	PROPN
ftr-408	913	9	e	e	NOUN
ftr-408	913	10	n	n	NOUN
ftr-408	913	11	t	t	NOUN
ftr-408	913	12	p	p	NOUN
ftr-408	913	13	r	r	NOUN
ftr-408	913	14	o	o	NOUN
ftr-408	914	1	g	g	NOUN
ftr-408	915	1	r	r	NOUN
ftr-408	916	1	a	a	DET
ftr-408	916	2	m	m	NOUN
ftr-408	916	3	,	,	PUNCT
ftr-408	916	4	a	a	DET
ftr-408	916	5	t	t	NOUN
ftr-408	916	6	http://www.irs.gov/businesses/corporations/article/0,,id=96277,00.html	http://www.irs.gov/businesses/corporations/article/0,,id=96277,00.html	PROPN
ftr-408	916	7	.	.	PUNCT
ftr-408	917	1	the	the	DET
ftr-408	917	2	investigation	investigation	NOUN
ftr-408	917	3	resulted	result	VERB
ftr-408	917	4	in	in	ADP
ftr-408	917	5	a	a	DET
ftr-408	917	6	draft	draft	NOUN
ftr-408	917	7	report	report	NOUN
ftr-408	917	8	that	that	SCONJ
ftr-408	917	9	“	"	PUNCT
ftr-408	917	10	points	point	VERB
ftr-408	917	11	out	out	ADP
ftr-408	917	12	.	.	PUNCT
ftr-408	917	13	.	.	PUNCT
ftr-408	917	14	.	.	PUNCT
ftr-408	918	1	that	that	SCONJ
ftr-408	918	2	the	the	DET
ftr-408	918	3	program	program	NOUN
ftr-408	918	4	is	be	AUX
ftr-408	918	5	badly	badly	ADV
ftr-408	918	6	managed	manage	VERB
ftr-408	918	7	,	,	PUNCT
ftr-408	918	8	and	and	CCONJ
ftr-408	918	9	the	the	DET
ftr-408	918	10	irs	irs	PROPN
ftr-408	918	11	is	be	AUX
ftr-408	918	12	giving	give	VERB
ftr-408	918	13	away	away	ADP
ftr-408	918	14	the	the	DET
ftr-408	918	15	store	store	NOUN
ftr-408	918	16	.	.	PUNCT
ftr-408	918	17	”	"	PUNCT
ftr-408	919	1	sheppard	sheppard	NOUN
ftr-408	919	2	,	,	PUNCT
ftr-408	919	3	supra	supra	PROPN
ftr-408	919	4	note	note	NOUN
ftr-408	919	5	154	154	NUM
ftr-408	919	6	.	.	PUNCT
ftr-408	920	1	according	accord	VERB
ftr-408	920	2	to	to	ADP
ftr-408	920	3	the	the	DET
ftr-408	920	4	draft	draft	NOUN
ftr-408	920	5	report	report	NOUN
ftr-408	920	6	,	,	PUNCT
ftr-408	920	7	rarely	rarely	ADV
ftr-408	920	8	are	be	AUX
ftr-408	920	9	taxpayers	taxpayer	NOUN
ftr-408	920	10	actually	actually	ADV
ftr-408	920	11	kicked	kick	VERB
ftr-408	920	12	out	out	ADP
ftr-408	920	13	of	of	ADP
ftr-408	920	14	the	the	DET
ftr-408	920	15	apa	apa	PROPN
ftr-408	920	16	,	,	PUNCT
ftr-408	920	17	and	and	CCONJ
ftr-408	920	18	some	some	DET
ftr-408	920	19	taxpayers	taxpayer	NOUN
ftr-408	920	20	are	be	AUX
ftr-408	920	21	not	not	PART
ftr-408	920	22	paying	pay	VERB
ftr-408	920	23	tax	tax	NOUN
ftr-408	920	24	because	because	SCONJ
ftr-408	920	25	of	of	ADP
ftr-408	920	26	transfer	transfer	NOUN
ftr-408	920	27	pricing	pricing	NOUN
ftr-408	920	28	.	.	PUNCT
ftr-408	921	1	i	i	PRON
ftr-408	921	2	d.	d.	PROPN
ftr-408	921	3	furthermore	furthermore	ADV
ftr-408	921	4	,	,	PUNCT
ftr-408	921	5	there	there	PRON
ftr-408	921	6	was	be	VERB
ftr-408	921	7	considerable	considerable	ADJ
ftr-408	921	8	movement	movement	NOUN
ftr-408	921	9	of	of	ADP
ftr-408	921	10	apa	apa	PROPN
ftr-408	921	11	officials	official	NOUN
ftr-408	921	12	into	into	ADP
ftr-408	921	13	the	the	DET
ftr-408	921	14	private	private	ADJ
ftr-408	921	15	sector	sector	NOUN
ftr-408	921	16	,	,	PUNCT
ftr-408	921	17	which	which	PRON
ftr-408	921	18	resulted	result	VERB
ftr-408	921	19	in	in	ADP
ftr-408	921	20	“	"	PUNCT
ftr-408	921	21	some	some	DET
ftr-408	921	22	back	back	ADJ
ftr-408	921	23	scratching	scratch	VERB
ftr-408	921	24	.	.	PUNCT
ftr-408	921	25	”	"	PUNCT
ftr-408	922	1	i	i	PRON
ftr-408	922	2	d.	d.	PROPN
ftr-408	922	3	although	although	SCONJ
ftr-408	922	4	the	the	DET
ftr-408	922	5	specific	specific	ADJ
ftr-408	922	6	revenue	revenue	NOUN
ftr-408	922	7	loss	loss	NOUN
ftr-408	922	8	under	under	ADP
ftr-408	922	9	the	the	DET
ftr-408	922	10	apa	apa	PROPN
ftr-408	922	11	is	be	AUX
ftr-408	922	12	unknown	unknown	ADJ
ftr-408	922	13	,	,	PUNCT
ftr-408	922	14	it	it	PRON
ftr-408	922	15	is	be	AUX
ftr-408	922	16	predicted	predict	VERB
ftr-408	922	17	“	"	PUNCT
ftr-408	922	18	to	to	PART
ftr-408	922	19	be	be	AUX
ftr-408	922	20	massive	massive	ADJ
ftr-408	922	21	.	.	PUNCT
ftr-408	922	22	”	"	PUNCT
ftr-408	923	1	i	i	PRON
ftr-408	923	2	d.	d.	PROPN
ftr-408	923	3	“	"	PUNCT
ftr-408	923	4	yet	yet	CCONJ
ftr-408	923	5	the	the	DET
ftr-408	923	6	report	report	NOUN
ftr-408	923	7	was	be	AUX
ftr-408	923	8	widely	widely	ADV
ftr-408	923	9	expected	expect	VERB
ftr-408	923	10	to	to	PART
ftr-408	923	11	be	be	AUX
ftr-408	923	12	a	a	DET
ftr-408	923	13	whitewash	whitewash	NOUN
ftr-408	923	14	,	,	PUNCT
ftr-408	923	15	since	since	SCONJ
ftr-408	923	16	senators	senator	NOUN
ftr-408	923	17	on	on	ADP
ftr-408	923	18	both	both	DET
ftr-408	923	19	sides	side	NOUN
ftr-408	923	20	of	of	ADP
ftr-408	923	21	the	the	DET
ftr-408	923	22	aisle	aisle	NOUN
ftr-408	923	23	like	like	ADP
ftr-408	923	24	the	the	DET
ftr-408	923	25	apa	apa	PROPN
ftr-408	923	26	program	program	NOUN
ftr-408	923	27	because	because	SCONJ
ftr-408	923	28	business	business	NOUN
ftr-408	923	29	likes	like	VERB
ftr-408	923	30	it	it	PRON
ftr-408	923	31	.	.	PUNCT
ftr-408	924	1	the	the	DET
ftr-408	924	2	court	court	NOUN
ftr-408	924	3	of	of	ADP
ftr-408	924	4	appeals	appeal	NOUN
ftr-408	924	5	for	for	ADP
ftr-408	924	6	aggrieved	aggrieved	ADJ
ftr-408	924	7	business	business	NOUN
ftr-408	924	8	is	be	AUX
ftr-408	924	9	not	not	PART
ftr-408	924	10	about	about	ADJ
ftr-408	924	11	to	to	PART
ftr-408	924	12	kill	kill	VERB
ftr-408	924	13	a	a	DET
ftr-408	924	14	program	program	NOUN
ftr-408	924	15	that	that	SCONJ
ftr-408	924	16	business	business	NOUN
ftr-408	924	17	is	be	AUX
ftr-408	924	18	happy	happy	ADJ
ftr-408	924	19	with	with	ADP
ftr-408	924	20	.	.	PUNCT
ftr-408	924	21	”	"	PUNCT
ftr-408	925	1	i	i	PRON
ftr-408	925	2	d.	d.	PROPN
ftr-408	925	3	a.	a.	PROPN
ftr-408	925	4	public	public	ADJ
ftr-408	925	5	arguments	argument	NOUN
ftr-408	925	6	supporting	support	VERB
ftr-408	925	7	life	life	NOUN