id	sid	tid	token	lemma	pos
ftr-420	1	1	florida	florida	PROPN
ftr-420	1	2	tax	tax	NOUN
ftr-420	1	3	review	review	NOUN
ftr-420	1	4	volume	volume	NOUN
ftr-420	1	5	6	6	NUM
ftr-420	1	6	2004	2004	NUM
ftr-420	1	7	number	number	NOUN
ftr-420	1	8	6	6	NUM
ftr-420	1	9	sharing	sharing	NOUN
ftr-420	1	10	bank	bank	NOUN
ftr-420	1	11	deposit	deposit	NOUN
ftr-420	1	12	information	information	NOUN
ftr-420	1	13	with	with	ADP
ftr-420	1	14	other	other	ADJ
ftr-420	1	15	countries	country	NOUN
ftr-420	1	16	:	:	PUNCT
ftr-420	1	17	should	should	AUX
ftr-420	1	18	tax	tax	VERB
ftr-420	1	19	compliance	compliance	NOUN
ftr-420	1	20	or	or	CCONJ
ftr-420	1	21	privacy	privacy	NOUN
ftr-420	1	22	claims	claim	NOUN
ftr-420	1	23	prevail	prevail	VERB
ftr-420	1	24	?	?	PUNCT
ftr-420	2	1	cynthia	cynthia	PROPN
ftr-420	2	2	blum	blum	PROPN
ftr-420	2	3	*	*	PROPN
ftr-420	2	4	i.	i.	PROPN
ftr-420	2	5	the	the	DET
ftr-420	2	6	rationale	rationale	NOUN
ftr-420	2	7	for	for	ADP
ftr-420	2	8	the	the	DET
ftr-420	2	9	regulation	regulation	NOUN
ftr-420	2	10	.	.	PUNCT
ftr-420	2	11	.	.	PUNCT
ftr-420	2	12	.	.	PUNCT
ftr-420	2	13	.	.	PUNCT
ftr-420	2	14	.	.	PUNCT
ftr-420	2	15	.	.	PUNCT
ftr-420	2	16	.	.	PUNCT
ftr-420	2	17	.	.	PUNCT
ftr-420	2	18	.	.	PUNCT
ftr-420	2	19	.	.	PUNCT
ftr-420	2	20	.	.	PUNCT
ftr-420	2	21	.	.	PUNCT
ftr-420	2	22	.	.	PUNCT
ftr-420	2	23	.	.	PUNCT
ftr-420	2	24	.	.	PUNCT
ftr-420	2	25	.	.	PUNCT
ftr-420	2	26	.	.	PUNCT
ftr-420	2	27	.	.	PUNCT
ftr-420	2	28	.	.	PUNCT
ftr-420	2	29	.	.	PUNCT
ftr-420	2	30	.	.	PUNCT
ftr-420	2	31	.	.	PUNCT
ftr-420	3	1	.	.	PUNCT
ftr-420	4	1	584	584	NUM
ftr-420	4	2	a.	a.	NOUN
ftr-420	4	3	the	the	DET
ftr-420	4	4	irs	irs	PROPN
ftr-420	4	5	explanation	explanation	NOUN
ftr-420	4	6	..	..	PUNCT
ftr-420	4	7	.	.	PUNCT
ftr-420	4	8	.	.	PUNCT
ftr-420	4	9	.	.	PUNCT
ftr-420	4	10	.	.	PUNCT
ftr-420	4	11	.	.	PUNCT
ftr-420	4	12	.	.	PUNCT
ftr-420	4	13	.	.	PUNCT
ftr-420	4	14	.	.	PUNCT
ftr-420	4	15	.	.	PUNCT
ftr-420	4	16	.	.	PUNCT
ftr-420	4	17	.	.	PUNCT
ftr-420	4	18	.	.	PUNCT
ftr-420	4	19	.	.	PUNCT
ftr-420	4	20	.	.	PUNCT
ftr-420	4	21	.	.	PUNCT
ftr-420	4	22	.	.	PUNCT
ftr-420	4	23	.	.	PUNCT
ftr-420	4	24	.	.	PUNCT
ftr-420	4	25	.	.	PUNCT
ftr-420	4	26	.	.	PUNCT
ftr-420	4	27	.	.	PUNCT
ftr-420	4	28	.	.	PUNCT
ftr-420	4	29	.	.	PUNCT
ftr-420	4	30	.	.	PUNCT
ftr-420	4	31	.	.	PUNCT
ftr-420	4	32	.	.	PUNCT
ftr-420	4	33	.	.	PUNCT
ftr-420	4	34	.	.	PUNCT
ftr-420	4	35	.	.	PUNCT
ftr-420	4	36	.	.	PUNCT
ftr-420	4	37	.	.	PUNCT
ftr-420	5	1	584	584	NUM
ftr-420	5	2	1	1	NUM
ftr-420	5	3	.	.	PUNCT
ftr-420	5	4	detecting	detect	VERB
ftr-420	5	5	u.s	u.s	PROPN
ftr-420	5	6	.	.	PROPN
ftr-420	5	7	taxpayers	taxpayer	NOUN
ftr-420	5	8	posing	pose	VERB
ftr-420	5	9	as	as	ADP
ftr-420	5	10	foreigners	foreigner	NOUN
ftr-420	5	11	..	..	PUNCT
ftr-420	5	12	.	.	PUNCT
ftr-420	5	13	.	.	PUNCT
ftr-420	6	1	.	.	PUNCT
ftr-420	7	1	584	584	NUM
ftr-420	7	2	2	2	NUM
ftr-420	7	3	.	.	PUNCT
ftr-420	7	4	facilitating	facilitate	VERB
ftr-420	7	5	information	information	NOUN
ftr-420	7	6	exchange	exchange	NOUN
ftr-420	7	7	with	with	ADP
ftr-420	7	8	other	other	ADJ
ftr-420	7	9	countries	country	NOUN
ftr-420	7	10	.	.	PUNCT
ftr-420	7	11	.	.	PUNCT
ftr-420	7	12	.	.	PUNCT
ftr-420	7	13	.	.	PUNCT
ftr-420	7	14	.	.	PUNCT
ftr-420	7	15	.	.	PUNCT
ftr-420	7	16	.	.	PUNCT
ftr-420	7	17	.	.	PUNCT
ftr-420	7	18	.	.	PUNCT
ftr-420	7	19	.	.	PUNCT
ftr-420	7	20	.	.	PUNCT
ftr-420	7	21	.	.	PUNCT
ftr-420	7	22	.	.	PUNCT
ftr-420	7	23	.	.	PUNCT
ftr-420	7	24	.	.	PUNCT
ftr-420	7	25	.	.	PUNCT
ftr-420	7	26	.	.	PUNCT
ftr-420	7	27	.	.	PUNCT
ftr-420	7	28	.	.	PUNCT
ftr-420	7	29	.	.	PUNCT
ftr-420	7	30	.	.	PUNCT
ftr-420	7	31	.	.	PUNCT
ftr-420	7	32	.	.	PUNCT
ftr-420	7	33	.	.	PUNCT
ftr-420	7	34	.	.	PUNCT
ftr-420	7	35	.	.	PUNCT
ftr-420	7	36	.	.	PUNCT
ftr-420	7	37	.	.	PUNCT
ftr-420	8	1	.	.	PUNCT
ftr-420	9	1	.	.	PUNCT
ftr-420	10	1	587	587	NUM
ftr-420	10	2	b.	b.	NOUN
ftr-420	10	3	why	why	SCONJ
ftr-420	10	4	the	the	DET
ftr-420	10	5	irs	irs	PROPN
ftr-420	10	6	wants	want	VERB
ftr-420	10	7	to	to	PART
ftr-420	10	8	achieve	achieve	VERB
ftr-420	10	9	broader	broad	ADJ
ftr-420	10	10	information	information	NOUN
ftr-420	10	11	sharing	share	VERB
ftr-420	10	12	with	with	ADP
ftr-420	10	13	other	other	ADJ
ftr-420	10	14	countries	country	NOUN
ftr-420	10	15	..	..	PUNCT
ftr-420	10	16	.	.	PUNCT
ftr-420	10	17	.	.	PUNCT
ftr-420	10	18	.	.	PUNCT
ftr-420	10	19	.	.	PUNCT
ftr-420	10	20	.	.	PUNCT
ftr-420	10	21	.	.	PUNCT
ftr-420	10	22	.	.	PUNCT
ftr-420	10	23	.	.	PUNCT
ftr-420	10	24	.	.	PUNCT
ftr-420	10	25	.	.	PUNCT
ftr-420	10	26	.	.	PUNCT
ftr-420	10	27	.	.	PUNCT
ftr-420	10	28	.	.	PUNCT
ftr-420	10	29	.	.	PUNCT
ftr-420	10	30	.	.	PUNCT
ftr-420	10	31	.	.	PUNCT
ftr-420	10	32	.	.	PUNCT
ftr-420	10	33	.	.	PUNCT
ftr-420	10	34	.	.	PUNCT
ftr-420	10	35	.	.	PUNCT
ftr-420	10	36	.	.	PUNCT
ftr-420	10	37	.	.	PUNCT
ftr-420	10	38	.	.	PUNCT
ftr-420	11	1	.	.	PUNCT
ftr-420	12	1	590	590	NUM
ftr-420	12	2	1	1	NUM
ftr-420	12	3	.	.	PUNCT
ftr-420	13	1	the	the	DET
ftr-420	13	2	prevalence	prevalence	NOUN
ftr-420	13	3	of	of	ADP
ftr-420	13	4	tax	tax	NOUN
ftr-420	13	5	evasion	evasion	NOUN
ftr-420	13	6	through	through	ADP
ftr-420	13	7	offshore	offshore	ADJ
ftr-420	13	8	arrangements	arrangement	NOUN
ftr-420	13	9	.	.	PUNCT
ftr-420	13	10	.	.	PUNCT
ftr-420	13	11	.	.	PUNCT
ftr-420	13	12	.	.	PUNCT
ftr-420	13	13	.	.	PUNCT
ftr-420	13	14	.	.	PUNCT
ftr-420	13	15	.	.	PUNCT
ftr-420	13	16	.	.	PUNCT
ftr-420	13	17	.	.	PUNCT
ftr-420	13	18	.	.	PUNCT
ftr-420	13	19	.	.	PUNCT
ftr-420	13	20	.	.	PUNCT
ftr-420	13	21	.	.	PUNCT
ftr-420	13	22	.	.	PUNCT
ftr-420	13	23	.	.	PUNCT
ftr-420	13	24	.	.	PUNCT
ftr-420	13	25	.	.	PUNCT
ftr-420	13	26	.	.	PUNCT
ftr-420	13	27	.	.	PUNCT
ftr-420	13	28	.	.	PUNCT
ftr-420	13	29	.	.	PUNCT
ftr-420	13	30	.	.	PUNCT
ftr-420	13	31	.	.	PUNCT
ftr-420	14	1	.	.	PUNCT
ftr-420	15	1	590	590	NUM
ftr-420	15	2	2	2	NUM
ftr-420	15	3	.	.	PUNCT
ftr-420	16	1	how	how	SCONJ
ftr-420	16	2	offshore	offshore	ADJ
ftr-420	16	3	arrangements	arrangement	NOUN
ftr-420	16	4	facilitate	facilitate	VERB
ftr-420	16	5	tax	tax	NOUN
ftr-420	16	6	evasion	evasion	NOUN
ftr-420	16	7	.	.	PUNCT
ftr-420	16	8	.	.	PUNCT
ftr-420	16	9	.	.	PUNCT
ftr-420	16	10	.	.	PUNCT
ftr-420	16	11	.	.	PUNCT
ftr-420	16	12	.	.	PUNCT
ftr-420	16	13	.	.	PUNCT
ftr-420	16	14	.	.	PUNCT
ftr-420	16	15	.	.	PUNCT
ftr-420	16	16	.	.	PUNCT
ftr-420	16	17	.	.	PUNCT
ftr-420	16	18	.	.	PUNCT
ftr-420	16	19	.	.	PUNCT
ftr-420	16	20	.	.	PUNCT
ftr-420	16	21	.	.	PUNCT
ftr-420	16	22	.	.	PUNCT
ftr-420	16	23	.	.	PUNCT
ftr-420	16	24	.	.	PUNCT
ftr-420	16	25	.	.	PUNCT
ftr-420	16	26	.	.	PUNCT
ftr-420	16	27	.	.	PUNCT
ftr-420	16	28	.	.	PUNCT
ftr-420	16	29	.	.	PUNCT
ftr-420	16	30	.	.	PUNCT
ftr-420	16	31	.	.	PUNCT
ftr-420	16	32	.	.	PUNCT
ftr-420	16	33	.	.	PUNCT
ftr-420	16	34	.	.	PUNCT
ftr-420	16	35	.	.	PUNCT
ftr-420	16	36	.	.	PUNCT
ftr-420	16	37	.	.	PUNCT
ftr-420	17	1	.	.	PUNCT
ftr-420	18	1	.	.	PUNCT
ftr-420	19	1	593	593	NUM
ftr-420	19	2	3	3	NUM
ftr-420	19	3	.	.	PUNCT
ftr-420	19	4	efforts	effort	NOUN
ftr-420	19	5	to	to	PART
ftr-420	19	6	break	break	VERB
ftr-420	19	7	down	down	ADP
ftr-420	19	8	the	the	DET
ftr-420	19	9	barriers	barrier	NOUN
ftr-420	19	10	of	of	ADP
ftr-420	19	11	secrecy	secrecy	NOUN
ftr-420	19	12	surrounding	surround	VERB
ftr-420	19	13	tax	tax	NOUN
ftr-420	19	14	havens	haven	NOUN
ftr-420	19	15	and	and	CCONJ
ftr-420	19	16	how	how	SCONJ
ftr-420	19	17	the	the	DET
ftr-420	19	18	proposed	propose	VERB
ftr-420	19	19	regulation	regulation	NOUN
ftr-420	19	20	fits	fit	VERB
ftr-420	19	21	together	together	ADV
ftr-420	19	22	with	with	ADP
ftr-420	19	23	these	these	DET
ftr-420	19	24	efforts	effort	NOUN
ftr-420	19	25	.	.	PUNCT
ftr-420	19	26	.	.	PUNCT
ftr-420	19	27	.	.	PUNCT
ftr-420	19	28	.	.	PUNCT
ftr-420	19	29	.	.	PUNCT
ftr-420	19	30	.	.	PUNCT
ftr-420	19	31	.	.	PUNCT
ftr-420	19	32	.	.	PUNCT
ftr-420	20	1	596	596	NUM
ftr-420	20	2	ii	ii	NOUN
ftr-420	20	3	.	.	PUNCT
ftr-420	21	1	the	the	DET
ftr-420	21	2	countervailing	countervail	VERB
ftr-420	21	3	concern	concern	NOUN
ftr-420	21	4	for	for	ADP
ftr-420	21	5	preserving	preserve	VERB
ftr-420	21	6	financial	financial	ADJ
ftr-420	21	7	privacy	privacy	NOUN
ftr-420	21	8	.	.	PUNCT
ftr-420	21	9	.	.	PUNCT
ftr-420	21	10	.	.	PUNCT
ftr-420	21	11	.	.	PUNCT
ftr-420	21	12	.	.	PUNCT
ftr-420	21	13	.	.	PUNCT
ftr-420	21	14	.	.	PUNCT
ftr-420	21	15	.	.	PUNCT
ftr-420	21	16	.	.	PUNCT
ftr-420	21	17	.	.	PUNCT
ftr-420	21	18	.	.	PUNCT
ftr-420	21	19	.	.	PUNCT
ftr-420	21	20	.	.	PUNCT
ftr-420	21	21	.	.	PUNCT
ftr-420	21	22	.	.	PUNCT
ftr-420	21	23	.	.	PUNCT
ftr-420	21	24	.	.	PUNCT
ftr-420	21	25	.	.	PUNCT
ftr-420	21	26	.	.	PUNCT
ftr-420	21	27	.	.	PUNCT
ftr-420	21	28	.	.	PUNCT
ftr-420	21	29	.	.	PUNCT
ftr-420	21	30	.	.	PUNCT
ftr-420	22	1	602	602	NUM
ftr-420	22	2	a.	a.	NOUN
ftr-420	22	3	why	why	SCONJ
ftr-420	22	4	we	we	PRON
ftr-420	22	5	want	want	VERB
ftr-420	22	6	our	our	PRON
ftr-420	22	7	financial	financial	ADJ
ftr-420	22	8	information	information	NOUN
ftr-420	22	9	to	to	PART
ftr-420	22	10	be	be	AUX
ftr-420	22	11	private	private	ADJ
ftr-420	22	12	.	.	PUNCT
ftr-420	22	13	.	.	PUNCT
ftr-420	22	14	.	.	PUNCT
ftr-420	23	1	.	.	PUNCT
ftr-420	23	2	.	.	PUNCT
ftr-420	24	1	603	603	NUM
ftr-420	24	2	b.	b.	VERB
ftr-420	24	3	how	how	SCONJ
ftr-420	24	4	financial	financial	ADJ
ftr-420	24	5	institutions	institution	NOUN
ftr-420	24	6	serve	serve	VERB
ftr-420	24	7	as	as	ADP
ftr-420	24	8	necessary	necessary	ADJ
ftr-420	24	9	stewards	steward	NOUN
ftr-420	24	10	of	of	ADP
ftr-420	24	11	financial	financial	ADJ
ftr-420	24	12	information	information	NOUN
ftr-420	24	13	.	.	PUNCT
ftr-420	24	14	.	.	PUNCT
ftr-420	24	15	.	.	PUNCT
ftr-420	24	16	.	.	PUNCT
ftr-420	24	17	.	.	PUNCT
ftr-420	24	18	.	.	PUNCT
ftr-420	24	19	.	.	PUNCT
ftr-420	24	20	.	.	PUNCT
ftr-420	24	21	.	.	PUNCT
ftr-420	24	22	.	.	PUNCT
ftr-420	24	23	.	.	PUNCT
ftr-420	24	24	.	.	PUNCT
ftr-420	24	25	.	.	PUNCT
ftr-420	24	26	.	.	PUNCT
ftr-420	24	27	.	.	PUNCT
ftr-420	24	28	.	.	PUNCT
ftr-420	24	29	.	.	PUNCT
ftr-420	24	30	.	.	PUNCT
ftr-420	24	31	.	.	PUNCT
ftr-420	24	32	.	.	PUNCT
ftr-420	24	33	.	.	PUNCT
ftr-420	24	34	.	.	PUNCT
ftr-420	25	1	606	606	NUM
ftr-420	25	2	c.	c.	NOUN
ftr-420	25	3	how	how	SCONJ
ftr-420	25	4	congress	congress	PROPN
ftr-420	25	5	has	have	AUX
ftr-420	25	6	also	also	ADV
ftr-420	25	7	made	make	VERB
ftr-420	25	8	the	the	DET
ftr-420	25	9	irs	irs	PROPN
ftr-420	25	10	a	a	DET
ftr-420	25	11	custodian	custodian	NOUN
ftr-420	25	12	of	of	ADP
ftr-420	25	13	our	our	PRON
ftr-420	25	14	financial	financial	ADJ
ftr-420	25	15	information	information	NOUN
ftr-420	25	16	.	.	PUNCT
ftr-420	25	17	.	.	PUNCT
ftr-420	25	18	.	.	PUNCT
ftr-420	25	19	.	.	PUNCT
ftr-420	25	20	.	.	PUNCT
ftr-420	25	21	.	.	PUNCT
ftr-420	25	22	.	.	PUNCT
ftr-420	25	23	.	.	PUNCT
ftr-420	25	24	.	.	PUNCT
ftr-420	25	25	.	.	PUNCT
ftr-420	25	26	.	.	PUNCT
ftr-420	25	27	.	.	PUNCT
ftr-420	25	28	.	.	PUNCT
ftr-420	25	29	.	.	PUNCT
ftr-420	25	30	.	.	PUNCT
ftr-420	25	31	.	.	PUNCT
ftr-420	25	32	.	.	PUNCT
ftr-420	25	33	.	.	PUNCT
ftr-420	25	34	.	.	PUNCT
ftr-420	25	35	.	.	PUNCT
ftr-420	25	36	.	.	PUNCT
ftr-420	25	37	.	.	PUNCT
ftr-420	25	38	.	.	PUNCT
ftr-420	25	39	.	.	PUNCT
ftr-420	25	40	.	.	PUNCT
ftr-420	25	41	.	.	PUNCT
ftr-420	25	42	.	.	PUNCT
ftr-420	26	1	.	.	PUNCT
ftr-420	27	1	609	609	NUM
ftr-420	27	2	iii	iii	NOUN
ftr-420	27	3	.	.	PUNCT
ftr-420	28	1	the	the	DET
ftr-420	28	2	international	international	ADJ
ftr-420	28	3	context	context	NOUN
ftr-420	28	4	.	.	PUNCT
ftr-420	28	5	.	.	PUNCT
ftr-420	28	6	.	.	PUNCT
ftr-420	28	7	.	.	PUNCT
ftr-420	28	8	.	.	PUNCT
ftr-420	28	9	.	.	PUNCT
ftr-420	28	10	.	.	PUNCT
ftr-420	28	11	.	.	PUNCT
ftr-420	28	12	.	.	PUNCT
ftr-420	28	13	.	.	PUNCT
ftr-420	28	14	.	.	PUNCT
ftr-420	28	15	.	.	PUNCT
ftr-420	28	16	.	.	PUNCT
ftr-420	28	17	.	.	PUNCT
ftr-420	28	18	.	.	PUNCT
ftr-420	28	19	.	.	PUNCT
ftr-420	28	20	.	.	PUNCT
ftr-420	28	21	.	.	PUNCT
ftr-420	28	22	.	.	PUNCT
ftr-420	28	23	.	.	PUNCT
ftr-420	28	24	.	.	PUNCT
ftr-420	28	25	.	.	PUNCT
ftr-420	28	26	.	.	PUNCT
ftr-420	28	27	.	.	PUNCT
ftr-420	28	28	.	.	PUNCT
ftr-420	28	29	.	.	PUNCT
ftr-420	28	30	.	.	PUNCT
ftr-420	28	31	.	.	PUNCT
ftr-420	29	1	623	623	NUM
ftr-420	29	2	a.	a.	NOUN
ftr-420	29	3	the	the	DET
ftr-420	29	4	privacy	privacy	NOUN
ftr-420	29	5	claims	claim	NOUN
ftr-420	29	6	of	of	ADP
ftr-420	29	7	nonresident	nonresident	ADJ
ftr-420	29	8	aliens	alien	NOUN
ftr-420	29	9	with	with	ADP
ftr-420	29	10	u.s	u.s	PROPN
ftr-420	29	11	.	.	PROPN
ftr-420	29	12	bank	bank	NOUN
ftr-420	29	13	accounts	account	NOUN
ftr-420	29	14	..	..	PUNCT
ftr-420	29	15	.	.	PUNCT
ftr-420	29	16	.	.	PUNCT
ftr-420	29	17	.	.	PUNCT
ftr-420	29	18	.	.	PUNCT
ftr-420	29	19	.	.	PUNCT
ftr-420	29	20	.	.	PUNCT
ftr-420	29	21	.	.	PUNCT
ftr-420	29	22	.	.	PUNCT
ftr-420	29	23	.	.	PUNCT
ftr-420	29	24	.	.	PUNCT
ftr-420	29	25	.	.	PUNCT
ftr-420	29	26	.	.	PUNCT
ftr-420	29	27	.	.	PUNCT
ftr-420	29	28	.	.	PUNCT
ftr-420	29	29	.	.	PUNCT
ftr-420	29	30	.	.	PUNCT
ftr-420	29	31	.	.	PUNCT
ftr-420	29	32	.	.	PUNCT
ftr-420	29	33	.	.	PUNCT
ftr-420	29	34	.	.	PUNCT
ftr-420	29	35	.	.	PUNCT
ftr-420	29	36	.	.	PUNCT
ftr-420	29	37	.	.	PUNCT
ftr-420	29	38	.	.	PUNCT
ftr-420	29	39	.	.	PUNCT
ftr-420	29	40	.	.	PUNCT
ftr-420	29	41	.	.	PUNCT
ftr-420	29	42	.	.	PUNCT
ftr-420	29	43	.	.	PUNCT
ftr-420	29	44	.	.	PUNCT
ftr-420	29	45	.	.	PUNCT
ftr-420	29	46	.	.	PUNCT
ftr-420	29	47	.	.	PUNCT
ftr-420	29	48	.	.	PUNCT
ftr-420	29	49	.	.	PUNCT
ftr-420	29	50	.	.	PUNCT
ftr-420	30	1	623	623	NUM
ftr-420	30	2	b.	b.	PROPN
ftr-420	30	3	the	the	DET
ftr-420	30	4	privacy	privacy	NOUN
ftr-420	30	5	claims	claim	NOUN
ftr-420	30	6	of	of	ADP
ftr-420	30	7	u.s	u.s	PROPN
ftr-420	30	8	.	.	PROPN
ftr-420	30	9	citizens	citizen	NOUN
ftr-420	30	10	or	or	CCONJ
ftr-420	30	11	residents	resident	NOUN
ftr-420	30	12	who	who	PRON
ftr-420	30	13	have	have	VERB
ftr-420	30	14	offshore	offshore	ADJ
ftr-420	30	15	accounts	account	NOUN
ftr-420	30	16	.	.	PUNCT
ftr-420	30	17	.	.	PUNCT
ftr-420	30	18	.	.	PUNCT
ftr-420	30	19	.	.	PUNCT
ftr-420	30	20	.	.	PUNCT
ftr-420	30	21	.	.	PUNCT
ftr-420	30	22	.	.	PUNCT
ftr-420	30	23	.	.	PUNCT
ftr-420	30	24	.	.	PUNCT
ftr-420	30	25	.	.	PUNCT
ftr-420	30	26	.	.	PUNCT
ftr-420	30	27	.	.	PUNCT
ftr-420	30	28	.	.	PUNCT
ftr-420	30	29	.	.	PUNCT
ftr-420	30	30	.	.	PUNCT
ftr-420	30	31	.	.	PUNCT
ftr-420	30	32	.	.	PUNCT
ftr-420	30	33	.	.	PUNCT
ftr-420	30	34	.	.	PUNCT
ftr-420	30	35	.	.	PUNCT
ftr-420	30	36	.	.	PUNCT
ftr-420	30	37	.	.	PUNCT
ftr-420	30	38	.	.	PUNCT
ftr-420	30	39	.	.	PUNCT
ftr-420	30	40	.	.	PUNCT
ftr-420	30	41	.	.	PUNCT
ftr-420	30	42	.	.	PUNCT
ftr-420	30	43	.	.	PUNCT
ftr-420	30	44	.	.	PUNCT
ftr-420	30	45	.	.	PUNCT
ftr-420	31	1	632	632	NUM
ftr-420	31	2	*	*	PUNCT
ftr-420	31	3	professor	professor	NOUN
ftr-420	31	4	of	of	ADP
ftr-420	31	5	law	law	PROPN
ftr-420	31	6	&	&	CCONJ
ftr-420	31	7	robert	robert	PROPN
ftr-420	31	8	e.	e.	PROPN
ftr-420	31	9	knowlton	knowlton	PROPN
ftr-420	31	10	scholar	scholar	PROPN
ftr-420	31	11	,	,	PUNCT
ftr-420	31	12	rutgers	rutgers	PROPN
ftr-420	31	13	law	law	PROPN
ftr-420	31	14	school	school	PROPN
ftr-420	31	15	newark	newark	PROPN
ftr-420	31	16	.	.	PUNCT
ftr-420	32	1	the	the	DET
ftr-420	32	2	author	author	NOUN
ftr-420	32	3	gratefully	gratefully	ADV
ftr-420	32	4	acknowledges	acknowledge	VERB
ftr-420	32	5	the	the	DET
ftr-420	32	6	very	very	ADV
ftr-420	32	7	helpful	helpful	ADJ
ftr-420	32	8	comments	comment	NOUN
ftr-420	32	9	of	of	ADP
ftr-420	32	10	charles	charles	PROPN
ftr-420	32	11	i.	i.	PROPN
ftr-420	32	12	kingson	kingson	PROPN
ftr-420	32	13	,	,	PUNCT
ftr-420	32	14	charles	charles	PROPN
ftr-420	32	15	davenport	davenport	PROPN
ftr-420	32	16	,	,	PUNCT
ftr-420	32	17	and	and	CCONJ
ftr-420	32	18	vera	vera	NOUN
ftr-420	32	19	bergelson	bergelson	NOUN
ftr-420	32	20	.	.	PUNCT
ftr-420	33	1	579	579	NUM
ftr-420	33	2	580	580	NUM
ftr-420	33	3	florida	florida	PROPN
ftr-420	33	4	tax	tax	NOUN
ftr-420	33	5	review	review	NOUN
ftr-420	33	6	[	[	X
ftr-420	33	7	vol.6:6	vol.6:6	X
ftr-420	33	8	c.	c.	NOUN
ftr-420	33	9	the	the	DET
ftr-420	33	10	claims	claim	NOUN
ftr-420	33	11	of	of	ADP
ftr-420	33	12	tax	tax	NOUN
ftr-420	33	13	havens	haven	NOUN
ftr-420	33	14	to	to	PART
ftr-420	33	15	be	be	AUX
ftr-420	33	16	entitled	entitle	VERB
ftr-420	33	17	to	to	PART
ftr-420	33	18	provide	provide	VERB
ftr-420	33	19	privacy	privacy	NOUN
ftr-420	33	20	.	.	PUNCT
ftr-420	33	21	.	.	PUNCT
ftr-420	33	22	.	.	PUNCT
ftr-420	33	23	.	.	PUNCT
ftr-420	33	24	.	.	PUNCT
ftr-420	33	25	.	.	PUNCT
ftr-420	33	26	.	.	PUNCT
ftr-420	33	27	.	.	PUNCT
ftr-420	33	28	.	.	PUNCT
ftr-420	33	29	.	.	PUNCT
ftr-420	33	30	.	.	PUNCT
ftr-420	33	31	.	.	PUNCT
ftr-420	33	32	.	.	PUNCT
ftr-420	33	33	.	.	PUNCT
ftr-420	33	34	.	.	PUNCT
ftr-420	33	35	.	.	PUNCT
ftr-420	33	36	.	.	PUNCT
ftr-420	33	37	.	.	PUNCT
ftr-420	33	38	.	.	PUNCT
ftr-420	33	39	.	.	PUNCT
ftr-420	33	40	.	.	PUNCT
ftr-420	33	41	.	.	PUNCT
ftr-420	33	42	.	.	PUNCT
ftr-420	33	43	.	.	PUNCT
ftr-420	33	44	.	.	PUNCT
ftr-420	33	45	.	.	PUNCT
ftr-420	33	46	.	.	PUNCT
ftr-420	33	47	.	.	PUNCT
ftr-420	33	48	.	.	PUNCT
ftr-420	33	49	.	.	PUNCT
ftr-420	33	50	.	.	PUNCT
ftr-420	33	51	.	.	PUNCT
ftr-420	33	52	.	.	PUNCT
ftr-420	33	53	.	.	PUNCT
ftr-420	33	54	.	.	PUNCT
ftr-420	33	55	.	.	PUNCT
ftr-420	33	56	.	.	PUNCT
ftr-420	33	57	.	.	PUNCT
ftr-420	33	58	.	.	PUNCT
ftr-420	33	59	.	.	PUNCT
ftr-420	33	60	.	.	PUNCT
ftr-420	33	61	.	.	PUNCT
ftr-420	33	62	.	.	PUNCT
ftr-420	34	1	633	633	NUM
ftr-420	34	2	d.	d.	NOUN
ftr-420	34	3	the	the	DET
ftr-420	34	4	argument	argument	NOUN
ftr-420	34	5	that	that	SCONJ
ftr-420	34	6	fighting	fight	VERB
ftr-420	34	7	non	non	ADJ
ftr-420	34	8	-	-	ADJ
ftr-420	34	9	tax	tax	ADJ
ftr-420	34	10	crime	crime	NOUN
ftr-420	34	11	and	and	CCONJ
ftr-420	34	12	international	international	ADJ
ftr-420	34	13	terrorism	terrorism	NOUN
ftr-420	34	14	should	should	AUX
ftr-420	34	15	take	take	VERB
ftr-420	34	16	priority	priority	NOUN
ftr-420	34	17	.	.	PUNCT
ftr-420	34	18	.	.	PUNCT
ftr-420	34	19	.	.	PUNCT
ftr-420	34	20	.	.	PUNCT
ftr-420	34	21	.	.	PUNCT
ftr-420	34	22	.	.	PUNCT
ftr-420	34	23	.	.	PUNCT
ftr-420	34	24	.	.	PUNCT
ftr-420	34	25	.	.	PUNCT
ftr-420	35	1	644	644	NUM
ftr-420	35	2	iv	iv	NOUN
ftr-420	35	3	.	.	PUNCT
ftr-420	35	4	questioning	question	VERB
ftr-420	35	5	our	our	PRON
ftr-420	35	6	current	current	ADJ
ftr-420	35	7	tax	tax	NOUN
ftr-420	35	8	system	system	NOUN
ftr-420	35	9	.	.	PUNCT
ftr-420	35	10	.	.	PUNCT
ftr-420	35	11	.	.	PUNCT
ftr-420	35	12	.	.	PUNCT
ftr-420	35	13	.	.	PUNCT
ftr-420	35	14	.	.	PUNCT
ftr-420	35	15	.	.	PUNCT
ftr-420	35	16	.	.	PUNCT
ftr-420	35	17	.	.	PUNCT
ftr-420	35	18	.	.	PUNCT
ftr-420	35	19	.	.	PUNCT
ftr-420	35	20	.	.	PUNCT
ftr-420	35	21	.	.	PUNCT
ftr-420	35	22	.	.	PUNCT
ftr-420	35	23	.	.	PUNCT
ftr-420	35	24	.	.	PUNCT
ftr-420	35	25	.	.	PUNCT
ftr-420	35	26	.	.	PUNCT
ftr-420	35	27	.	.	PUNCT
ftr-420	36	1	645	645	NUM
ftr-420	36	2	v.	v.	ADP
ftr-420	36	3	conclusion	conclusion	NOUN
ftr-420	36	4	..	..	PUNCT
ftr-420	36	5	.	.	PUNCT
ftr-420	36	6	.	.	PUNCT
ftr-420	36	7	.	.	PUNCT
ftr-420	36	8	.	.	PUNCT
ftr-420	36	9	.	.	PUNCT
ftr-420	36	10	.	.	PUNCT
ftr-420	36	11	.	.	PUNCT
ftr-420	36	12	.	.	PUNCT
ftr-420	36	13	.	.	PUNCT
ftr-420	36	14	.	.	PUNCT
ftr-420	36	15	.	.	PUNCT
ftr-420	36	16	.	.	PUNCT
ftr-420	36	17	.	.	PUNCT
ftr-420	36	18	.	.	PUNCT
ftr-420	36	19	.	.	PUNCT
ftr-420	36	20	.	.	PUNCT
ftr-420	36	21	.	.	PUNCT
ftr-420	36	22	.	.	PUNCT
ftr-420	36	23	.	.	PUNCT
ftr-420	36	24	.	.	PUNCT
ftr-420	36	25	.	.	PUNCT
ftr-420	36	26	.	.	PUNCT
ftr-420	36	27	.	.	PUNCT
ftr-420	36	28	.	.	PUNCT
ftr-420	36	29	.	.	PUNCT
ftr-420	36	30	.	.	PUNCT
ftr-420	36	31	.	.	PUNCT
ftr-420	36	32	.	.	PUNCT
ftr-420	36	33	.	.	PUNCT
ftr-420	36	34	.	.	PUNCT
ftr-420	36	35	.	.	PUNCT
ftr-420	36	36	.	.	PUNCT
ftr-420	36	37	.	.	PUNCT
ftr-420	36	38	.	.	PUNCT
ftr-420	36	39	.	.	PUNCT
ftr-420	36	40	.	.	PUNCT
ftr-420	36	41	.	.	PUNCT
ftr-420	36	42	.	.	PUNCT
ftr-420	36	43	.	.	PUNCT
ftr-420	36	44	.	.	PUNCT
ftr-420	36	45	.	.	PUNCT
ftr-420	36	46	.	.	PUNCT
ftr-420	36	47	.	.	PUNCT
ftr-420	37	1	648	648	NUM
ftr-420	37	2	580	580	NUM
ftr-420	37	3	2004	2004	NUM
ftr-420	37	4	]	]	PUNCT
ftr-420	37	5	sharing	share	VERB
ftr-420	37	6	bank	bank	NOUN
ftr-420	37	7	deposit	deposit	NOUN
ftr-420	37	8	information	information	NOUN
ftr-420	37	9	with	with	ADP
ftr-420	37	10	other	other	ADJ
ftr-420	37	11	countries	country	NOUN
ftr-420	37	12	648	648	NUM
ftr-420	37	13	sharing	share	VERB
ftr-420	37	14	bank	bank	NOUN
ftr-420	37	15	deposit	deposit	NOUN
ftr-420	37	16	information	information	NOUN
ftr-420	37	17	with	with	ADP
ftr-420	37	18	other	other	ADJ
ftr-420	37	19	countries	country	NOUN
ftr-420	37	20	:	:	PUNCT
ftr-420	37	21	should	should	AUX
ftr-420	37	22	tax	tax	VERB
ftr-420	37	23	compliance	compliance	NOUN
ftr-420	37	24	or	or	CCONJ
ftr-420	37	25	privacy	privacy	NOUN
ftr-420	37	26	claims	claim	NOUN
ftr-420	37	27	prevail	prevail	VERB
ftr-420	37	28	?	?	PUNCT
ftr-420	38	1	by	by	ADP
ftr-420	38	2	cynthia	cynthia	PROPN
ftr-420	38	3	blum	blum	PROPN
ftr-420	38	4	a	a	DET
ftr-420	38	5	proposed	propose	VERB
ftr-420	38	6	regulation	regulation	NOUN
ftr-420	38	7	issued	issue	VERB
ftr-420	38	8	as	as	ADP
ftr-420	38	9	one	one	NUM
ftr-420	38	10	of	of	ADP
ftr-420	38	11	the	the	DET
ftr-420	38	12	final	final	ADJ
ftr-420	38	13	acts	act	NOUN
ftr-420	38	14	of	of	ADP
ftr-420	38	15	the	the	DET
ftr-420	38	16	clinton	clinton	PROPN
ftr-420	38	17	administration	administration	NOUN
ftr-420	38	18	would	would	AUX
ftr-420	38	19	have	have	AUX
ftr-420	38	20	required	require	VERB
ftr-420	38	21	u.s	u.s	PROPN
ftr-420	38	22	.	.	PROPN
ftr-420	38	23	banks	bank	NOUN
ftr-420	38	24	to	to	PART
ftr-420	38	25	routinely	routinely	ADV
ftr-420	38	26	file	file	VERB
ftr-420	38	27	with	with	ADP
ftr-420	38	28	the	the	DET
ftr-420	38	29	irs1	irs1	PROPN
ftr-420	38	30	reports	report	NOUN
ftr-420	38	31	identifying	identify	VERB
ftr-420	38	32	nonresident	nonresident	ADJ
ftr-420	38	33	alien	alien	ADJ
ftr-420	38	34	individuals	individual	NOUN
ftr-420	38	35	receiving	receive	VERB
ftr-420	38	36	payments	payment	NOUN
ftr-420	38	37	of	of	ADP
ftr-420	38	38	interest	interest	NOUN
ftr-420	38	39	and	and	CCONJ
ftr-420	38	40	the	the	DET
ftr-420	38	41	amount	amount	NOUN
ftr-420	38	42	of	of	ADP
ftr-420	38	43	such	such	ADJ
ftr-420	38	44	interest	interest	NOUN
ftr-420	38	45	.	.	PUNCT
ftr-420	39	1	u.s	u.s	PROPN
ftr-420	39	2	.	.	PROPN
ftr-420	39	3	bank	bank	PROPN
ftr-420	39	4	deposit	deposit	NOUN
ftr-420	39	5	interest	interest	NOUN
ftr-420	39	6	paid	pay	VERB
ftr-420	39	7	to	to	PART
ftr-420	39	8	nonresident	nonresident	VERB
ftr-420	39	9	aliens	alien	NOUN
ftr-420	39	10	is	be	AUX
ftr-420	39	11	exempt	exempt	ADJ
ftr-420	39	12	from	from	ADP
ftr-420	39	13	u.s	u.s	PROPN
ftr-420	39	14	.	.	PROPN
ftr-420	39	15	tax	tax	NOUN
ftr-420	39	16	,	,	PUNCT
ftr-420	39	17	and	and	CCONJ
ftr-420	39	18	previously	previously	ADV
ftr-420	39	19	only	only	ADJ
ftr-420	39	20	payments	payment	NOUN
ftr-420	39	21	to	to	PART
ftr-420	39	22	canadians2	canadians2	VERB
ftr-420	39	23	were	be	AUX
ftr-420	39	24	required	require	VERB
ftr-420	39	25	to	to	PART
ftr-420	39	26	be	be	AUX
ftr-420	39	27	reported	report	VERB
ftr-420	39	28	to	to	ADP
ftr-420	39	29	the	the	DET
ftr-420	39	30	irs	irs	PROPN
ftr-420	39	31	.	.	PUNCT
ftr-420	40	1	intense	intense	ADJ
ftr-420	40	2	opposition	opposition	NOUN
ftr-420	40	3	to	to	ADP
ftr-420	40	4	this	this	DET
ftr-420	40	5	regulation3	regulation3	NOUN
ftr-420	40	6	4	4	NUM
ftr-420	40	7	was	be	AUX
ftr-420	40	8	expressed	express	VERB
ftr-420	40	9	by	by	ADP
ftr-420	40	10	bankers	banker	NOUN
ftr-420	40	11	and	and	CCONJ
ftr-420	40	12	other	other	ADJ
ftr-420	40	13	organizations	organization	NOUN
ftr-420	40	14	,	,	PUNCT
ftr-420	40	15	such	such	ADJ
ftr-420	40	16	as	as	ADP
ftr-420	40	17	the	the	DET
ftr-420	40	18	center	center	NOUN
ftr-420	40	19	for5	for5	NOUN
ftr-420	40	20	1	1	NUM
ftr-420	40	21	.	.	X
ftr-420	40	22	reg-126100	reg-126100	NOUN
ftr-420	40	23	-	-	PUNCT
ftr-420	40	24	00	00	NUM
ftr-420	40	25	,	,	PUNCT
ftr-420	40	26	rin	rin	NOUN
ftr-420	40	27	1545	1545	NUM
ftr-420	40	28	-	-	PUNCT
ftr-420	40	29	ay62	ay62	NOUN
ftr-420	40	30	,	,	PUNCT
ftr-420	40	31	notice	notice	NOUN
ftr-420	40	32	of	of	ADP
ftr-420	40	33	proposed	propose	VERB
ftr-420	40	34	rulemaking	rulemaking	NOUN
ftr-420	40	35	,	,	PUNCT
ftr-420	40	36	january	january	PROPN
ftr-420	40	37	17	17	NUM
ftr-420	40	38	,	,	PUNCT
ftr-420	40	39	2001	2001	NUM
ftr-420	40	40	.	.	PUNCT
ftr-420	41	1	2	2	X
ftr-420	41	2	.	.	X
ftr-420	41	3	irc	irc	PROPN
ftr-420	41	4	§	§	PROPN
ftr-420	41	5	871(i)(2)(a	871(i)(2)(a	PROPN
ftr-420	41	6	)	)	PUNCT
ftr-420	41	7	.	.	PUNCT
ftr-420	42	1	“	"	PUNCT
ftr-420	42	2	deposits	deposit	NOUN
ftr-420	42	3	”	"	PUNCT
ftr-420	42	4	for	for	ADP
ftr-420	42	5	this	this	DET
ftr-420	42	6	purpose	purpose	NOUN
ftr-420	42	7	include	include	VERB
ftr-420	42	8	deposits	deposit	NOUN
ftr-420	42	9	with	with	ADP
ftr-420	42	10	persons	person	NOUN
ftr-420	42	11	carrying	carry	VERB
ftr-420	42	12	on	on	ADP
ftr-420	42	13	the	the	DET
ftr-420	42	14	banking	banking	NOUN
ftr-420	42	15	business	business	NOUN
ftr-420	42	16	,	,	PUNCT
ftr-420	42	17	certain	certain	ADJ
ftr-420	42	18	deposits	deposit	NOUN
ftr-420	42	19	with	with	ADP
ftr-420	42	20	savings	saving	NOUN
ftr-420	42	21	and	and	CCONJ
ftr-420	42	22	loan	loan	NOUN
ftr-420	42	23	associations	association	NOUN
ftr-420	42	24	,	,	PUNCT
ftr-420	42	25	as	as	ADV
ftr-420	42	26	well	well	ADV
ftr-420	42	27	as	as	ADP
ftr-420	42	28	amounts	amount	NOUN
ftr-420	42	29	held	hold	VERB
ftr-420	42	30	by	by	ADP
ftr-420	42	31	an	an	DET
ftr-420	42	32	insurance	insurance	NOUN
ftr-420	42	33	company	company	NOUN
ftr-420	42	34	under	under	ADP
ftr-420	42	35	an	an	DET
ftr-420	42	36	agreement	agreement	NOUN
ftr-420	42	37	to	to	PART
ftr-420	42	38	pay	pay	VERB
ftr-420	42	39	interest	interest	NOUN
ftr-420	42	40	thereon	thereon	NOUN
ftr-420	42	41	.	.	PUNCT
ftr-420	43	1	irc	irc	PROPN
ftr-420	43	2	§	§	PROPN
ftr-420	43	3	871(i)(3	871(i)(3	NUM
ftr-420	43	4	)	)	PUNCT
ftr-420	43	5	.	.	PUNCT
ftr-420	44	1	in	in	ADP
ftr-420	44	2	order	order	NOUN
ftr-420	44	3	to	to	PART
ftr-420	44	4	qualify	qualify	VERB
ftr-420	44	5	for	for	ADP
ftr-420	44	6	the	the	DET
ftr-420	44	7	exemption	exemption	NOUN
ftr-420	44	8	the	the	DET
ftr-420	44	9	interest	interest	NOUN
ftr-420	44	10	must	must	AUX
ftr-420	44	11	not	not	PART
ftr-420	44	12	be	be	AUX
ftr-420	44	13	effectively	effectively	ADV
ftr-420	44	14	connected	connect	VERB
ftr-420	44	15	with	with	ADP
ftr-420	44	16	a	a	DET
ftr-420	44	17	u.s	u.s	PROPN
ftr-420	44	18	.	.	PROPN
ftr-420	44	19	trade	trade	NOUN
ftr-420	44	20	or	or	CCONJ
ftr-420	44	21	business	business	NOUN
ftr-420	44	22	.	.	PUNCT
ftr-420	45	1	section	section	NOUN
ftr-420	45	2	871(i)(2)(a	871(i)(2)(a	NUM
ftr-420	45	3	)	)	PUNCT
ftr-420	45	4	.	.	PUNCT
ftr-420	46	1	withholding	withhold	VERB
ftr-420	46	2	by	by	ADP
ftr-420	46	3	the	the	DET
ftr-420	46	4	payor	payor	NOUN
ftr-420	46	5	under	under	ADP
ftr-420	46	6	§	§	PROPN
ftr-420	46	7	1441	1441	NUM
ftr-420	46	8	is	be	AUX
ftr-420	46	9	not	not	PART
ftr-420	46	10	required	require	VERB
ftr-420	46	11	.	.	PUNCT
ftr-420	47	1	section	section	NOUN
ftr-420	47	2	1441(c)(10	1441(c)(10	PROPN
ftr-420	47	3	)	)	PUNCT
ftr-420	47	4	.	.	PUNCT
ftr-420	48	1	a	a	DET
ftr-420	48	2	corresponding	corresponding	ADJ
ftr-420	48	3	exemption	exemption	NOUN
ftr-420	48	4	from	from	ADP
ftr-420	48	5	§	§	PROPN
ftr-420	48	6	881	881	NUM
ftr-420	48	7	tax	tax	NOUN
ftr-420	48	8	and	and	CCONJ
ftr-420	48	9	§	§	PROPN
ftr-420	48	10	1442	1442	NUM
ftr-420	48	11	withholding	withholding	NOUN
ftr-420	48	12	applies	apply	VERB
ftr-420	48	13	to	to	PART
ftr-420	48	14	deposit	deposit	NOUN
ftr-420	48	15	interest	interest	NOUN
ftr-420	48	16	paid	pay	VERB
ftr-420	48	17	to	to	ADP
ftr-420	48	18	a	a	DET
ftr-420	48	19	foreign	foreign	ADJ
ftr-420	48	20	corporation	corporation	NOUN
ftr-420	48	21	.	.	PUNCT
ftr-420	49	1	section	section	NOUN
ftr-420	49	2	881(d	881(d	PROPN
ftr-420	49	3	)	)	PUNCT
ftr-420	50	1	(	(	PUNCT
ftr-420	50	2	exempting	exempt	VERB
ftr-420	50	3	any	any	DET
ftr-420	50	4	amount	amount	NOUN
ftr-420	50	5	described	describe	VERB
ftr-420	50	6	in	in	ADP
ftr-420	50	7	§	§	PROPN
ftr-420	50	8	871(i)(2	871(i)(2	NUM
ftr-420	50	9	)	)	PUNCT
ftr-420	50	10	)	)	PUNCT
ftr-420	50	11	;	;	PUNCT
ftr-420	50	12	§	§	PROPN
ftr-420	50	13	1442(a	1442(a	NOUN
ftr-420	50	14	)	)	PUNCT
ftr-420	50	15	(	(	PUNCT
ftr-420	50	16	incorporating	incorporate	VERB
ftr-420	50	17	the	the	DET
ftr-420	50	18	rules	rule	NOUN
ftr-420	50	19	of	of	ADP
ftr-420	50	20	§	§	PROPN
ftr-420	50	21	1441	1441	NUM
ftr-420	50	22	and	and	CCONJ
ftr-420	50	23	providing	provide	VERB
ftr-420	50	24	that	that	SCONJ
ftr-420	50	25	“	"	PUNCT
ftr-420	50	26	the	the	DET
ftr-420	50	27	references	reference	NOUN
ftr-420	50	28	in	in	ADP
ftr-420	50	29	§	§	PROPN
ftr-420	50	30	1441(c)(10	1441(c)(10	NUM
ftr-420	50	31	)	)	PUNCT
ftr-420	50	32	to	to	ADP
ftr-420	50	33	§	§	PROPN
ftr-420	50	34	871(i)(2	871(i)(2	NUM
ftr-420	50	35	)	)	PUNCT
ftr-420	50	36	shall	shall	AUX
ftr-420	50	37	be	be	AUX
ftr-420	50	38	treated	treat	VERB
ftr-420	50	39	as	as	ADP
ftr-420	50	40	referring	refer	VERB
ftr-420	50	41	to	to	ADP
ftr-420	50	42	§	§	PROPN
ftr-420	50	43	871(d	871(d	NUM
ftr-420	50	44	)	)	PUNCT
ftr-420	50	45	”	"	PUNCT
ftr-420	50	46	)	)	PUNCT
ftr-420	50	47	.	.	PUNCT
ftr-420	51	1	3	3	X
ftr-420	51	2	.	.	X
ftr-420	51	3	generally	generally	ADV
ftr-420	51	4	,	,	PUNCT
ftr-420	51	5	a	a	DET
ftr-420	51	6	person	person	NOUN
ftr-420	51	7	required	require	VERB
ftr-420	51	8	to	to	PART
ftr-420	51	9	withhold	withhold	VERB
ftr-420	51	10	a	a	DET
ftr-420	51	11	tax	tax	NOUN
ftr-420	51	12	pursuant	pursuant	NOUN
ftr-420	51	13	to	to	ADP
ftr-420	51	14	§	§	PROPN
ftr-420	51	15	1441	1441	NUM
ftr-420	51	16	or	or	CCONJ
ftr-420	51	17	1442	1442	NUM
ftr-420	51	18	on	on	ADP
ftr-420	51	19	an	an	DET
ftr-420	51	20	amount	amount	NOUN
ftr-420	51	21	paid	pay	VERB
ftr-420	51	22	to	to	ADP
ftr-420	51	23	a	a	DET
ftr-420	51	24	nonresident	nonresident	ADJ
ftr-420	51	25	alien	alien	ADJ
ftr-420	51	26	individual	individual	NOUN
ftr-420	51	27	or	or	CCONJ
ftr-420	51	28	a	a	DET
ftr-420	51	29	foreign	foreign	ADJ
ftr-420	51	30	corporation	corporation	NOUN
ftr-420	51	31	is	be	AUX
ftr-420	51	32	required	require	VERB
ftr-420	51	33	to	to	PART
ftr-420	51	34	report	report	VERB
ftr-420	51	35	that	that	SCONJ
ftr-420	51	36	payment	payment	NOUN
ftr-420	51	37	to	to	ADP
ftr-420	51	38	the	the	DET
ftr-420	51	39	irs	irs	PROPN
ftr-420	51	40	on	on	ADP
ftr-420	51	41	form	form	NOUN
ftr-420	51	42	1042	1042	NUM
ftr-420	51	43	-	-	PUNCT
ftr-420	51	44	s.	s.	PROPN
ftr-420	51	45	see	see	VERB
ftr-420	51	46	treas	treas	PROPN
ftr-420	51	47	.	.	PUNCT
ftr-420	52	1	reg	reg	PROPN
ftr-420	52	2	.	.	PUNCT
ftr-420	53	1	§	§	PROPN
ftr-420	53	2	1.1461	1.1461	NUM
ftr-420	53	3	-	-	SYM
ftr-420	53	4	1(c)(1)(i	1(c)(1)(i	NUM
ftr-420	53	5	)	)	PUNCT
ftr-420	53	6	.	.	PUNCT
ftr-420	54	1	bank	bank	NOUN
ftr-420	54	2	deposit	deposit	NOUN
ftr-420	54	3	interest	interest	NOUN
ftr-420	54	4	exempted	exempt	VERB
ftr-420	54	5	from	from	ADP
ftr-420	54	6	tax	tax	NOUN
ftr-420	54	7	by	by	ADP
ftr-420	54	8	§	§	PROPN
ftr-420	54	9	871(i)(2)(a	871(i)(2)(a	PROPN
ftr-420	54	10	)	)	PUNCT
ftr-420	54	11	or	or	CCONJ
ftr-420	54	12	881(d	881(d	NUM
ftr-420	54	13	)	)	PUNCT
ftr-420	54	14	is	be	AUX
ftr-420	54	15	exempted	exempt	VERB
ftr-420	54	16	from	from	ADP
ftr-420	54	17	the	the	DET
ftr-420	54	18	information	information	NOUN
ftr-420	54	19	reporting	report	VERB
ftr-420	54	20	on	on	ADP
ftr-420	54	21	form	form	NOUN
ftr-420	54	22	1042	1042	NUM
ftr-420	54	23	-	-	PUNCT
ftr-420	54	24	s.	s.	PROPN
ftr-420	54	25	treas	treas	PROPN
ftr-420	54	26	.	.	PUNCT
ftr-420	55	1	reg	reg	PROPN
ftr-420	55	2	.	.	PUNCT
ftr-420	56	1	§	§	PROPN
ftr-420	56	2	1.1461	1.1461	NUM
ftr-420	56	3	-	-	SYM
ftr-420	56	4	1(c)(2)(ii)(a	1(c)(2)(ii)(a	NUM
ftr-420	56	5	)	)	PUNCT
ftr-420	56	6	.	.	PUNCT
ftr-420	57	1	however	however	ADV
ftr-420	57	2	,	,	PUNCT
ftr-420	57	3	an	an	DET
ftr-420	57	4	exception	exception	NOUN
ftr-420	57	5	is	be	AUX
ftr-420	57	6	made	make	VERB
ftr-420	57	7	for	for	ADP
ftr-420	57	8	interest	interest	NOUN
ftr-420	57	9	paid	pay	VERB
ftr-420	57	10	to	to	ADP
ftr-420	57	11	an	an	DET
ftr-420	57	12	individual	individual	NOUN
ftr-420	57	13	who	who	PRON
ftr-420	57	14	resides	reside	VERB
ftr-420	57	15	in	in	ADP
ftr-420	57	16	canada	canada	PROPN
ftr-420	57	17	with	with	ADP
ftr-420	57	18	respect	respect	NOUN
ftr-420	57	19	to	to	ADP
ftr-420	57	20	a	a	DET
ftr-420	57	21	deposit	deposit	NOUN
ftr-420	57	22	maintained	maintain	VERB
ftr-420	57	23	at	at	ADP
ftr-420	57	24	an	an	DET
ftr-420	57	25	office	office	NOUN
ftr-420	57	26	within	within	ADP
ftr-420	57	27	the	the	DET
ftr-420	57	28	u.s	u.s	PROPN
ftr-420	57	29	.	.	PROPN
ftr-420	57	30	treas	treas	PROPN
ftr-420	57	31	.	.	PUNCT
ftr-420	58	1	reg	reg	PROPN
ftr-420	58	2	.	.	PUNCT
ftr-420	59	1	§	§	NOUN
ftr-420	59	2	1.60498(a	1.60498(a	NUM
ftr-420	59	3	)	)	PUNCT
ftr-420	59	4	.	.	PUNCT
ftr-420	60	1	see	see	VERB
ftr-420	60	2	treas	treas	PROPN
ftr-420	60	3	.	.	PUNCT
ftr-420	61	1	reg	reg	PROPN
ftr-420	61	2	.	.	PUNCT
ftr-420	62	1	§	§	PROPN
ftr-420	62	2	1.6049	1.6049	NUM
ftr-420	62	3	-	-	SYM
ftr-420	62	4	4(b)(5	4(b)(5	NUM
ftr-420	62	5	)	)	PUNCT
ftr-420	62	6	(	(	PUNCT
ftr-420	62	7	form	form	VERB
ftr-420	62	8	1042	1042	NUM
ftr-420	62	9	-	-	SYM
ftr-420	62	10	s	s	NOUN
ftr-420	62	11	to	to	PART
ftr-420	62	12	be	be	AUX
ftr-420	62	13	transmitted	transmit	VERB
ftr-420	62	14	in	in	ADP
ftr-420	62	15	the	the	DET
ftr-420	62	16	manner	manner	NOUN
ftr-420	62	17	prescribed	prescribe	VERB
ftr-420	62	18	by	by	ADP
ftr-420	62	19	§	§	PROPN
ftr-420	62	20	1461	1461	NUM
ftr-420	62	21	and	and	CCONJ
ftr-420	62	22	the	the	DET
ftr-420	62	23	regulations	regulation	NOUN
ftr-420	62	24	thereunder	thereunder	NOUN
ftr-420	62	25	)	)	PUNCT
ftr-420	62	26	;	;	PUNCT
ftr-420	62	27	§	§	PROPN
ftr-420	62	28	1.6049	1.6049	NUM
ftr-420	62	29	-	-	SYM
ftr-420	62	30	6(e)(4	6(e)(4	NUM
ftr-420	62	31	)	)	PUNCT
ftr-420	62	32	(	(	PUNCT
ftr-420	62	33	copy	copy	NOUN
ftr-420	62	34	of	of	ADP
ftr-420	62	35	1042	1042	NUM
ftr-420	62	36	-	-	SYM
ftr-420	62	37	s	s	NOUN
ftr-420	62	38	to	to	PART
ftr-420	62	39	be	be	AUX
ftr-420	62	40	furnished	furnish	VERB
ftr-420	62	41	to	to	ADP
ftr-420	62	42	payee	payee	NOUN
ftr-420	62	43	)	)	PUNCT
ftr-420	62	44	.	.	PUNCT
ftr-420	63	1	the	the	DET
ftr-420	63	2	general	general	ADJ
ftr-420	63	3	requirement	requirement	NOUN
ftr-420	63	4	that	that	SCONJ
ftr-420	63	5	a	a	DET
ftr-420	63	6	payor	payor	NOUN
ftr-420	63	7	of	of	ADP
ftr-420	63	8	interest	interest	NOUN
ftr-420	63	9	report	report	VERB
ftr-420	63	10	the	the	DET
ftr-420	63	11	interest	interest	NOUN
ftr-420	63	12	to	to	ADP
ftr-420	63	13	the	the	DET
ftr-420	63	14	irs	irs	PROPN
ftr-420	63	15	on	on	ADP
ftr-420	63	16	form	form	NOUN
ftr-420	63	17	1099	1099	NUM
ftr-420	63	18	is	be	AUX
ftr-420	63	19	also	also	ADV
ftr-420	63	20	inapplicable	inapplicable	ADJ
ftr-420	63	21	to	to	ADP
ftr-420	63	22	bank	bank	NOUN
ftr-420	63	23	deposit	deposit	NOUN
ftr-420	63	24	interest	interest	NOUN
ftr-420	63	25	paid	pay	VERB
ftr-420	63	26	to	to	ADP
ftr-420	63	27	a	a	DET
ftr-420	63	28	nonresident	nonresident	ADJ
ftr-420	63	29	alien	alien	NOUN
ftr-420	63	30	.	.	PUNCT
ftr-420	64	1	see	see	VERB
ftr-420	64	2	infra	infra	NOUN
ftr-420	64	3	note	note	VERB
ftr-420	64	4	13	13	NUM
ftr-420	64	5	.	.	NOUN
ftr-420	65	1	4	4	X
ftr-420	65	2	.	.	X
ftr-420	65	3	see	see	VERB
ftr-420	65	4	john	john	PROPN
ftr-420	65	5	e.	e.	PROPN
ftr-420	65	6	hembera	hembera	PROPN
ftr-420	65	7	,	,	PUNCT
ftr-420	65	8	jr	jr	PROPN
ftr-420	65	9	.	.	PROPN
ftr-420	65	10	,	,	PUNCT
ftr-420	65	11	witnesses	witness	NOUN
ftr-420	65	12	criticize	criticize	VERB
ftr-420	65	13	proposed	propose	VERB
ftr-420	65	14	regs	reg	NOUN
ftr-420	65	15	on	on	ADP
ftr-420	65	16	reporting	reporting	NOUN
ftr-420	65	17	requirements	requirement	NOUN
ftr-420	65	18	for	for	ADP
ftr-420	65	19	deposit	deposit	NOUN
ftr-420	65	20	interest	interest	NOUN
ftr-420	65	21	paid	pay	VERB
ftr-420	65	22	to	to	PART
ftr-420	65	23	nonresident	nonresident	VERB
ftr-420	65	24	aliens	alien	NOUN
ftr-420	65	25	,	,	PUNCT
ftr-420	65	26	2001	2001	NUM
ftr-420	65	27	tnt	tnt	PROPN
ftr-420	65	28	121	121	NUM
ftr-420	65	29	-	-	SYM
ftr-420	65	30	4	4	NUM
ftr-420	65	31	;	;	PUNCT
ftr-420	65	32	unofficial	unofficial	ADJ
ftr-420	65	33	transcript	transcript	NOUN
ftr-420	65	34	of	of	ADP
ftr-420	65	35	irs	irs	PROPN
ftr-420	65	36	hearing	hear	VERB
ftr-420	65	37	[	[	X
ftr-420	65	38	june	june	PROPN
ftr-420	65	39	21	21	NUM
ftr-420	65	40	,	,	PUNCT
ftr-420	65	41	2001	2001	NUM
ftr-420	65	42	]	]	PUNCT
ftr-420	65	43	on	on	ADP
ftr-420	65	44	proposed	propose	VERB
ftr-420	65	45	regs	reg	NOUN
ftr-420	65	46	on	on	ADP
ftr-420	65	47	reporting	reporting	NOUN
ftr-420	65	48	requirements	requirement	NOUN
ftr-420	65	49	for	for	ADP
ftr-420	65	50	deposit	deposit	NOUN
ftr-420	65	51	interest	interest	NOUN
ftr-420	65	52	paid	pay	VERB
ftr-420	65	53	to	to	PART
ftr-420	65	54	nonresident	nonresident	VERB
ftr-420	65	55	aliens	alien	NOUN
ftr-420	65	56	,	,	PUNCT
ftr-420	65	57	2001	2001	NUM
ftr-420	65	58	tnt	tnt	PROPN
ftr-420	65	59	128	128	NUM
ftr-420	65	60	-	-	SYM
ftr-420	65	61	18	18	NUM
ftr-420	65	62	.	.	PUNCT
ftr-420	66	1	present	present	ADJ
ftr-420	66	2	as	as	ADP
ftr-420	66	3	witnesses	witness	NOUN
ftr-420	66	4	were	be	AUX
ftr-420	66	5	representatives	representative	NOUN
ftr-420	66	6	of	of	ADP
ftr-420	66	7	the	the	DET
ftr-420	66	8	freedom	freedom	NOUN
ftr-420	66	9	and	and	CCONJ
ftr-420	66	10	prosperity	prosperity	NOUN
ftr-420	66	11	foundation	foundation	PROPN
ftr-420	66	12	,	,	PUNCT
ftr-420	66	13	the	the	DET
ftr-420	66	14	heritage	heritage	NOUN
ftr-420	66	15	foundation	foundation	PROPN
ftr-420	66	16	,	,	PUNCT
ftr-420	66	17	the	the	DET
ftr-420	66	18	credit	credit	NOUN
ftr-420	66	19	union	union	PROPN
ftr-420	66	20	national	national	PROPN
ftr-420	66	21	association	association	PROPN
ftr-420	66	22	,	,	PUNCT
ftr-420	66	23	institute	institute	PROPN
ftr-420	66	24	of	of	ADP
ftr-420	66	25	international	international	PROPN
ftr-420	66	26	bankers	bankers	PROPN
ftr-420	66	27	,	,	PUNCT
ftr-420	66	28	florida	florida	PROPN
ftr-420	66	29	bankers	bankers	PROPN
ftr-420	66	30	association	association	PROPN
ftr-420	66	31	,	,	PUNCT
ftr-420	66	32	bank	bank	PROPN
ftr-420	66	33	of	of	ADP
ftr-420	66	34	america	america	PROPN
ftr-420	66	35	,	,	PUNCT
ftr-420	66	36	banco	banco	PROPN
ftr-420	66	37	santander	santander	PROPN
ftr-420	66	38	central	central	PROPN
ftr-420	66	39	hispano	hispano	PROPN
ftr-420	66	40	,	,	PUNCT
ftr-420	66	41	the	the	DET
ftr-420	66	42	south	south	PROPN
ftr-420	66	43	florida	florida	PROPN
ftr-420	66	44	area	area	PROPN
ftr-420	66	45	first	first	PROPN
ftr-420	66	46	union	union	PROPN
ftr-420	66	47	bank	bank	PROPN
ftr-420	66	48	and	and	CCONJ
ftr-420	66	49	a	a	DET
ftr-420	66	50	community	community	NOUN
ftr-420	66	51	bank	bank	NOUN
ftr-420	66	52	in	in	ADP
ftr-420	66	53	miami	miami	PROPN
ftr-420	66	54	.	.	PUNCT
ftr-420	67	1	5	5	X
ftr-420	67	2	.	.	X
ftr-420	67	3	see	see	VERB
ftr-420	67	4	,	,	PUNCT
ftr-420	67	5	e.g.	e.g.	ADV
ftr-420	67	6	,	,	PUNCT
ftr-420	67	7	comment	comment	NOUN
ftr-420	67	8	letter	letter	NOUN
ftr-420	67	9	of	of	ADP
ftr-420	67	10	patrick	patrick	PROPN
ftr-420	67	11	m.	m.	PROPN
ftr-420	67	12	frawley	frawley	PROPN
ftr-420	67	13	,	,	PUNCT
ftr-420	67	14	senior	senior	ADJ
ftr-420	67	15	vice	vice	NOUN
ftr-420	67	16	president	president	NOUN
ftr-420	67	17	,	,	PUNCT
ftr-420	67	18	bank	bank	PROPN
ftr-420	67	19	of	of	ADP
ftr-420	67	20	america	america	PROPN
ftr-420	67	21	,	,	PUNCT
ftr-420	67	22	feb	feb	PROPN
ftr-420	67	23	.	.	PROPN
ftr-420	67	24	26	26	NUM
ftr-420	67	25	,	,	PUNCT
ftr-420	67	26	2001	2001	NUM
ftr-420	67	27	,	,	PUNCT
ftr-420	67	28	reprinted	reprint	VERB
ftr-420	67	29	at	at	ADP
ftr-420	67	30	2001	2001	NUM
ftr-420	67	31	tnt	tnt	PROPN
ftr-420	67	32	162	162	NUM
ftr-420	67	33	-	-	SYM
ftr-420	67	34	25	25	NUM
ftr-420	67	35	;	;	PUNCT
ftr-420	67	36	letter	letter	NOUN
ftr-420	67	37	of	of	ADP
ftr-420	67	38	christopher	christopher	PROPN
ftr-420	67	39	l.	l.	PROPN
ftr-420	67	40	williston	williston	PROPN
ftr-420	67	41	,	,	PUNCT
ftr-420	67	42	president	president	NOUN
ftr-420	67	43	,	,	PUNCT
ftr-420	67	44	independent	independent	ADJ
ftr-420	67	45	bankers	bankers	PROPN
ftr-420	67	46	association	association	PROPN
ftr-420	67	47	of	of	ADP
ftr-420	67	48	texas	texas	PROPN
ftr-420	67	49	,	,	PUNCT
ftr-420	67	50	to	to	ADP
ftr-420	67	51	paul	paul	PROPN
ftr-420	67	52	o’neill	o’neill	PROPN
ftr-420	67	53	,	,	PUNCT
ftr-420	67	54	582	582	NUM
ftr-420	67	55	florida	florida	PROPN
ftr-420	67	56	tax	tax	NOUN
ftr-420	67	57	review	review	NOUN
ftr-420	67	58	[	[	X
ftr-420	67	59	vol.6:6	vol.6:6	X
ftr-420	67	60	freedom	freedom	NOUN
ftr-420	67	61	and	and	CCONJ
ftr-420	67	62	prosperity	prosperity	NOUN
ftr-420	67	63	,	,	PUNCT
ftr-420	67	64	as	as	ADV
ftr-420	67	65	well	well	ADV
ftr-420	67	66	as	as	ADP
ftr-420	67	67	by	by	ADP
ftr-420	67	68	governor	governor	PROPN
ftr-420	67	69	jeb	jeb	PROPN
ftr-420	67	70	bush	bush	PROPN
ftr-420	67	71	of	of	ADP
ftr-420	67	72	florida	florida	PROPN
ftr-420	67	73	(	(	PUNCT
ftr-420	67	74	where6	where6	NOUN
ftr-420	67	75	bank	bank	NOUN
ftr-420	67	76	deposits	deposit	NOUN
ftr-420	67	77	are	be	AUX
ftr-420	67	78	held	hold	VERB
ftr-420	67	79	by	by	ADP
ftr-420	67	80	many	many	ADJ
ftr-420	67	81	residents	resident	NOUN
ftr-420	67	82	of	of	ADP
ftr-420	67	83	latin	latin	PROPN
ftr-420	67	84	america	america	PROPN
ftr-420	67	85	)	)	PUNCT
ftr-420	67	86	.	.	PUNCT
ftr-420	68	1	this	this	DET
ftr-420	68	2	opposition7	opposition7	NOUN
ftr-420	68	3	led	lead	VERB
ftr-420	68	4	the	the	DET
ftr-420	68	5	bush	bush	PROPN
ftr-420	68	6	administration	administration	NOUN
ftr-420	68	7	to	to	PART
ftr-420	68	8	withdraw	withdraw	VERB
ftr-420	68	9	the	the	DET
ftr-420	68	10	proposed	propose	VERB
ftr-420	68	11	regulation	regulation	NOUN
ftr-420	68	12	but	but	CCONJ
ftr-420	68	13	to	to	PART
ftr-420	68	14	replace	replace	VERB
ftr-420	68	15	it	it	PRON
ftr-420	68	16	with	with	ADP
ftr-420	68	17	a	a	DET
ftr-420	68	18	similar	similar	ADJ
ftr-420	68	19	proposed	propose	VERB
ftr-420	68	20	regulation	regulation	NOUN
ftr-420	68	21	applicable	applicable	ADJ
ftr-420	68	22	only	only	ADV
ftr-420	68	23	to	to	ADP
ftr-420	68	24	residents	resident	NOUN
ftr-420	68	25	of	of	ADP
ftr-420	68	26	16	16	NUM
ftr-420	68	27	countries	country	NOUN
ftr-420	68	28	(	(	PUNCT
ftr-420	68	29	12	12	NUM
ftr-420	68	30	member	member	NOUN
ftr-420	68	31	countries	country	NOUN
ftr-420	68	32	of	of	ADP
ftr-420	68	33	the	the	DET
ftr-420	68	34	european	european	PROPN
ftr-420	68	35	union	union	PROPN
ftr-420	68	36	,	,	PUNCT
ftr-420	68	37	as	as	ADV
ftr-420	68	38	well	well	ADV
ftr-420	68	39	as	as	ADP
ftr-420	68	40	canada	canada	PROPN
ftr-420	68	41	,	,	PUNCT
ftr-420	68	42	australia	australia	PROPN
ftr-420	68	43	,	,	PUNCT
ftr-420	68	44	new	new	PROPN
ftr-420	68	45	zealand	zealand	PROPN
ftr-420	68	46	,	,	PUNCT
ftr-420	68	47	and	and	CCONJ
ftr-420	68	48	norway	norway	PROPN
ftr-420	68	49	)	)	PUNCT
ftr-420	68	50	.	.	PUNCT
ftr-420	69	1	while	while	SCONJ
ftr-420	69	2	the	the	DET
ftr-420	69	3	new	new	ADJ
ftr-420	69	4	proposed	propose	VERB
ftr-420	69	5	regulation	regulation	NOUN
ftr-420	69	6	has	have	VERB
ftr-420	69	7	also8	also8	ADJ
ftr-420	69	8	august	august	PROPN
ftr-420	69	9	2	2	NUM
ftr-420	69	10	,	,	PUNCT
ftr-420	69	11	2001	2001	NUM
ftr-420	69	12	,	,	PUNCT
ftr-420	69	13	reprinted	reprint	VERB
ftr-420	69	14	at	at	ADP
ftr-420	69	15	2001	2001	NUM
ftr-420	69	16	tnt	tnt	PROPN
ftr-420	69	17	159	159	NUM
ftr-420	69	18	-	-	SYM
ftr-420	69	19	30	30	NUM
ftr-420	69	20	;	;	PUNCT
ftr-420	69	21	letter	letter	NOUN
ftr-420	69	22	of	of	ADP
ftr-420	69	23	ken	ken	PROPN
ftr-420	69	24	guenther	guenther	PROPN
ftr-420	69	25	,	,	PUNCT
ftr-420	69	26	president	president	NOUN
ftr-420	69	27	,	,	PUNCT
ftr-420	69	28	independent	independent	ADJ
ftr-420	69	29	community	community	NOUN
ftr-420	69	30	bankers	banker	NOUN
ftr-420	69	31	of	of	ADP
ftr-420	69	32	america	america	PROPN
ftr-420	69	33	,	,	PUNCT
ftr-420	69	34	to	to	ADP
ftr-420	69	35	paul	paul	PROPN
ftr-420	69	36	o’neill	o’neill	PROPN
ftr-420	69	37	,	,	PUNCT
ftr-420	69	38	july	july	PROPN
ftr-420	69	39	30	30	NUM
ftr-420	69	40	,	,	PUNCT
ftr-420	69	41	2001	2001	NUM
ftr-420	69	42	,	,	PUNCT
ftr-420	69	43	reprinted	reprint	VERB
ftr-420	69	44	at	at	ADP
ftr-420	69	45	2001	2001	NUM
ftr-420	69	46	tnt	tnt	PROPN
ftr-420	69	47	154	154	NUM
ftr-420	69	48	-	-	SYM
ftr-420	69	49	27	27	NUM
ftr-420	69	50	(	(	PUNCT
ftr-420	69	51	negative	negative	ADJ
ftr-420	69	52	impact	impact	NOUN
ftr-420	69	53	particularly	particularly	ADV
ftr-420	69	54	in	in	ADP
ftr-420	69	55	california	california	PROPN
ftr-420	69	56	,	,	PUNCT
ftr-420	69	57	florida	florida	PROPN
ftr-420	69	58	and	and	CCONJ
ftr-420	69	59	texas	texas	PROPN
ftr-420	69	60	)	)	PUNCT
ftr-420	69	61	;	;	PUNCT
ftr-420	69	62	comment	comment	NOUN
ftr-420	69	63	letter	letter	NOUN
ftr-420	69	64	of	of	ADP
ftr-420	69	65	steve	steve	PROPN
ftr-420	69	66	bartlett	bartlett	PROPN
ftr-420	69	67	,	,	PUNCT
ftr-420	69	68	president	president	NOUN
ftr-420	69	69	,	,	PUNCT
ftr-420	69	70	the	the	DET
ftr-420	69	71	financial	financial	ADJ
ftr-420	69	72	services	service	NOUN
ftr-420	69	73	roundable	roundable	ADJ
ftr-420	69	74	,	,	PUNCT
ftr-420	69	75	july	july	PROPN
ftr-420	69	76	1	1	NUM
ftr-420	69	77	,	,	PUNCT
ftr-420	69	78	2001	2001	NUM
ftr-420	69	79	,	,	PUNCT
ftr-420	69	80	reprinted	reprint	VERB
ftr-420	69	81	in	in	ADP
ftr-420	69	82	2001	2001	NUM
ftr-420	69	83	tnt	tnt	PROPN
ftr-420	69	84	138	138	NUM
ftr-420	69	85	-	-	SYM
ftr-420	69	86	35	35	NUM
ftr-420	69	87	;	;	PUNCT
ftr-420	69	88	letter	letter	NOUN
ftr-420	69	89	of	of	ADP
ftr-420	69	90	daniel	daniel	PROPN
ftr-420	69	91	a.	a.	PROPN
ftr-420	69	92	mica	mica	PROPN
ftr-420	69	93	,	,	PUNCT
ftr-420	69	94	president	president	NOUN
ftr-420	69	95	,	,	PUNCT
ftr-420	69	96	credit	credit	NOUN
ftr-420	69	97	union	union	PROPN
ftr-420	69	98	national	national	PROPN
ftr-420	69	99	association	association	PROPN
ftr-420	69	100	,	,	PUNCT
ftr-420	69	101	inc	inc	PROPN
ftr-420	69	102	.	.	PROPN
ftr-420	69	103	,	,	PUNCT
ftr-420	69	104	to	to	ADP
ftr-420	69	105	paul	paul	PROPN
ftr-420	69	106	o’neill	o’neill	PROPN
ftr-420	69	107	,	,	PUNCT
ftr-420	69	108	july	july	PROPN
ftr-420	69	109	3	3	NUM
ftr-420	69	110	,	,	PUNCT
ftr-420	69	111	2001	2001	NUM
ftr-420	69	112	,	,	PUNCT
ftr-420	69	113	reprinted	reprint	VERB
ftr-420	69	114	at	at	ADP
ftr-420	69	115	2001	2001	NUM
ftr-420	69	116	tnt	tnt	PROPN
ftr-420	69	117	134	134	NUM
ftr-420	69	118	-	-	SYM
ftr-420	69	119	36	36	NUM
ftr-420	69	120	;	;	PUNCT
ftr-420	69	121	comment	comment	NOUN
ftr-420	69	122	letter	letter	NOUN
ftr-420	69	123	of	of	ADP
ftr-420	69	124	mary	mary	PROPN
ftr-420	69	125	mitchell	mitchell	PROPN
ftr-420	69	126	dunn	dunn	PROPN
ftr-420	69	127	,	,	PUNCT
ftr-420	69	128	associate	associate	ADJ
ftr-420	69	129	general	general	ADJ
ftr-420	69	130	counsel	counsel	NOUN
ftr-420	69	131	,	,	PUNCT
ftr-420	69	132	credit	credit	NOUN
ftr-420	69	133	union	union	PROPN
ftr-420	69	134	national	national	PROPN
ftr-420	69	135	association	association	PROPN
ftr-420	69	136	,	,	PUNCT
ftr-420	69	137	inc	inc	PROPN
ftr-420	69	138	.	.	PROPN
ftr-420	69	139	,	,	PUNCT
ftr-420	69	140	may	may	AUX
ftr-420	69	141	31	31	NUM
ftr-420	69	142	,	,	PUNCT
ftr-420	69	143	2001	2001	NUM
ftr-420	69	144	,	,	PUNCT
ftr-420	69	145	reprinted	reprint	VERB
ftr-420	69	146	in	in	ADP
ftr-420	69	147	2001	2001	NUM
ftr-420	69	148	tnt	tnt	PROPN
ftr-420	69	149	126	126	NUM
ftr-420	69	150	-	-	SYM
ftr-420	69	151	26	26	NUM
ftr-420	69	152	;	;	PUNCT
ftr-420	69	153	comment	comment	NOUN
ftr-420	69	154	letter	letter	NOUN
ftr-420	69	155	of	of	ADP
ftr-420	69	156	robert	robert	PROPN
ftr-420	69	157	i.	i.	PROPN
ftr-420	69	158	gulledge	gulledge	PROPN
ftr-420	69	159	,	,	PUNCT
ftr-420	69	160	chairman	chairman	NOUN
ftr-420	69	161	,	,	PUNCT
ftr-420	69	162	independent	independent	ADJ
ftr-420	69	163	community	community	NOUN
ftr-420	69	164	bankers	banker	NOUN
ftr-420	69	165	of	of	ADP
ftr-420	69	166	america	america	PROPN
ftr-420	69	167	,	,	PUNCT
ftr-420	69	168	washington	washington	PROPN
ftr-420	69	169	,	,	PUNCT
ftr-420	69	170	d.c	d.c	PROPN
ftr-420	69	171	.	.	PROPN
ftr-420	69	172	,	,	PUNCT
ftr-420	69	173	may	may	AUX
ftr-420	69	174	15	15	NUM
ftr-420	69	175	,	,	PUNCT
ftr-420	69	176	2001	2001	NUM
ftr-420	69	177	,	,	PUNCT
ftr-420	69	178	reprinted	reprint	VERB
ftr-420	69	179	in	in	ADP
ftr-420	69	180	2001	2001	NUM
ftr-420	69	181	tnt	tnt	PROPN
ftr-420	69	182	106	106	NUM
ftr-420	69	183	-	-	SYM
ftr-420	69	184	23	23	NUM
ftr-420	69	185	;	;	PUNCT
ftr-420	69	186	comment	comment	NOUN
ftr-420	69	187	letter	letter	NOUN
ftr-420	69	188	of	of	ADP
ftr-420	69	189	mark	mark	PROPN
ftr-420	69	190	r.	r.	PROPN
ftr-420	69	191	baran	baran	PROPN
ftr-420	69	192	,	,	PUNCT
ftr-420	69	193	american	american	PROPN
ftr-420	69	194	bankers	bankers	PROPN
ftr-420	69	195	association	association	PROPN
ftr-420	69	196	,	,	PUNCT
ftr-420	69	197	washington	washington	PROPN
ftr-420	69	198	,	,	PUNCT
ftr-420	69	199	d.c	d.c	PROPN
ftr-420	69	200	.	.	PROPN
ftr-420	69	201	,	,	PUNCT
ftr-420	69	202	feb	feb	PROPN
ftr-420	69	203	.	.	PROPN
ftr-420	69	204	27	27	NUM
ftr-420	69	205	,	,	PUNCT
ftr-420	69	206	2001	2001	NUM
ftr-420	69	207	,	,	PUNCT
ftr-420	69	208	reprinted	reprint	VERB
ftr-420	69	209	at	at	ADP
ftr-420	69	210	2001	2001	NUM
ftr-420	69	211	tnt	tnt	PROPN
ftr-420	69	212	60	60	NUM
ftr-420	69	213	-	-	SYM
ftr-420	69	214	22	22	NUM
ftr-420	69	215	;	;	PUNCT
ftr-420	69	216	letter	letter	NOUN
ftr-420	69	217	of	of	ADP
ftr-420	69	218	lawrence	lawrence	PROPN
ftr-420	69	219	r.	r.	PROPN
ftr-420	69	220	uhlick	uhlick	PROPN
ftr-420	69	221	,	,	PUNCT
ftr-420	69	222	executive	executive	ADJ
ftr-420	69	223	director	director	NOUN
ftr-420	69	224	,	,	PUNCT
ftr-420	69	225	institute	institute	NOUN
ftr-420	69	226	of	of	ADP
ftr-420	69	227	international	international	PROPN
ftr-420	69	228	bankers	bankers	PROPN
ftr-420	69	229	,	,	PUNCT
ftr-420	69	230	n.y	n.y	PROPN
ftr-420	69	231	.	.	PROPN
ftr-420	69	232	,	,	PUNCT
ftr-420	69	233	may	may	AUX
ftr-420	69	234	8	8	NUM
ftr-420	69	235	,	,	PUNCT
ftr-420	69	236	2001	2001	NUM
ftr-420	69	237	,	,	PUNCT
ftr-420	69	238	to	to	PART
ftr-420	69	239	mark	mark	VERB
ftr-420	69	240	a.	a.	PROPN
ftr-420	69	241	weinberger	weinberger	PROPN
ftr-420	69	242	,	,	PUNCT
ftr-420	69	243	assistant	assistant	NOUN
ftr-420	69	244	sec’y	sec’y	NUM
ftr-420	69	245	of	of	ADP
ftr-420	69	246	the	the	DET
ftr-420	69	247	treasury	treasury	NOUN
ftr-420	69	248	for	for	ADP
ftr-420	69	249	tax	tax	NOUN
ftr-420	69	250	policy	policy	NOUN
ftr-420	69	251	,	,	PUNCT
ftr-420	69	252	reprinted	reprint	VERB
ftr-420	69	253	in	in	ADP
ftr-420	69	254	2001	2001	NUM
ftr-420	69	255	tnt	tnt	PROPN
ftr-420	69	256	105	105	NUM
ftr-420	69	257	-	-	SYM
ftr-420	69	258	26	26	NUM
ftr-420	69	259	(	(	PUNCT
ftr-420	69	260	regulation	regulation	NOUN
ftr-420	69	261	of	of	ADP
ftr-420	69	262	concern	concern	NOUN
ftr-420	69	263	to	to	ADP
ftr-420	69	264	international	international	ADJ
ftr-420	69	265	banks	bank	NOUN
ftr-420	69	266	that	that	PRON
ftr-420	69	267	operate	operate	VERB
ftr-420	69	268	in	in	ADP
ftr-420	69	269	the	the	DET
ftr-420	69	270	u.s	u.s	PROPN
ftr-420	69	271	.	.	PROPN
ftr-420	69	272	through	through	ADP
ftr-420	69	273	branches	branch	NOUN
ftr-420	69	274	)	)	PUNCT
ftr-420	69	275	6	6	NUM
ftr-420	69	276	.	.	PUNCT
ftr-420	70	1	press	press	NOUN
ftr-420	70	2	release	release	NOUN
ftr-420	70	3	of	of	ADP
ftr-420	70	4	center	center	NOUN
ftr-420	70	5	for	for	ADP
ftr-420	70	6	freedom	freedom	NOUN
ftr-420	70	7	and	and	CCONJ
ftr-420	70	8	prosperity	prosperity	NOUN
ftr-420	70	9	,	,	PUNCT
ftr-420	70	10	nov	nov	PROPN
ftr-420	70	11	.	.	PROPN
ftr-420	70	12	6	6	NUM
ftr-420	70	13	,	,	PUNCT
ftr-420	70	14	2001	2001	NUM
ftr-420	70	15	,	,	PUNCT
ftr-420	70	16	reprinted	reprint	VERB
ftr-420	70	17	at	at	ADP
ftr-420	70	18	2001	2001	NUM
ftr-420	70	19	tnt	tnt	PROPN
ftr-420	70	20	217	217	NUM
ftr-420	70	21	-	-	SYM
ftr-420	70	22	31	31	NUM
ftr-420	70	23	(	(	PUNCT
ftr-420	70	24	39	39	NUM
ftr-420	70	25	groups	group	NOUN
ftr-420	70	26	including	include	VERB
ftr-420	70	27	heritage	heritage	NOUN
ftr-420	70	28	foundation	foundation	PROPN
ftr-420	70	29	,	,	PUNCT
ftr-420	70	30	cato	cato	PROPN
ftr-420	70	31	institute	institute	PROPN
ftr-420	70	32	,	,	PUNCT
ftr-420	70	33	and	and	CCONJ
ftr-420	70	34	discovery	discovery	PROPN
ftr-420	70	35	institute	institute	PROPN
ftr-420	70	36	,	,	PUNCT
ftr-420	70	37	oppose	oppose	VERB
ftr-420	70	38	regulation	regulation	NOUN
ftr-420	70	39	)	)	PUNCT
ftr-420	70	40	.	.	PUNCT
ftr-420	71	1	see	see	VERB
ftr-420	71	2	robert	robert	PROPN
ftr-420	71	3	goulder	goulder	PROPN
ftr-420	71	4	,	,	PUNCT
ftr-420	71	5	“	"	PUNCT
ftr-420	71	6	cfp	cfp	PROPN
ftr-420	71	7	condemns	condemn	VERB
ftr-420	71	8	new	new	ADJ
ftr-420	71	9	u.s	u.s	PROPN
ftr-420	71	10	.	.	PROPN
ftr-420	71	11	interest	interest	NOUN
ftr-420	71	12	reporting	report	VERB
ftr-420	71	13	regs	reg	NOUN
ftr-420	71	14	for	for	ADP
ftr-420	71	15	nonresident	nonresident	ADJ
ftr-420	71	16	aliens	alien	NOUN
ftr-420	71	17	,	,	PUNCT
ftr-420	71	18	”	"	PUNCT
ftr-420	71	19	2001	2001	NUM
ftr-420	71	20	tnt	tnt	PROPN
ftr-420	71	21	50	50	NUM
ftr-420	71	22	-	-	SYM
ftr-420	71	23	6	6	NUM
ftr-420	71	24	.	.	PUNCT
ftr-420	72	1	see	see	VERB
ftr-420	72	2	also	also	ADV
ftr-420	72	3	dan	dan	PROPN
ftr-420	72	4	r.	r.	PROPN
ftr-420	72	5	mastromarco	mastromarco	PROPN
ftr-420	72	6	and	and	CCONJ
ftr-420	72	7	lawrence	lawrence	PROPN
ftr-420	72	8	a.	a.	NOUN
ftr-420	72	9	hunter	hunter	PROPN
ftr-420	72	10	,	,	PUNCT
ftr-420	72	11	“	"	PUNCT
ftr-420	72	12	the	the	DET
ftr-420	72	13	‘	'	PUNCT
ftr-420	72	14	u.s	u.s	PROPN
ftr-420	72	15	.	.	PROPN
ftr-420	72	16	anti	anti	ADJ
ftr-420	72	17	-	-	ADJ
ftr-420	72	18	savings	savings	ADJ
ftr-420	72	19	directive	directive	NOUN
ftr-420	72	20	,	,	PUNCT
ftr-420	72	21	’	'	PUNCT
ftr-420	72	22	”	"	PUNCT
ftr-420	72	23	tax	tax	NOUN
ftr-420	72	24	notes	note	NOUN
ftr-420	72	25	int’l	int’l	NUM
ftr-420	72	26	magazine	magazine	NOUN
ftr-420	72	27	,	,	PUNCT
ftr-420	72	28	jan	jan	PROPN
ftr-420	72	29	.	.	PROPN
ftr-420	72	30	13	13	NUM
ftr-420	72	31	,	,	PUNCT
ftr-420	72	32	2003	2003	NUM
ftr-420	72	33	,	,	PUNCT
ftr-420	72	34	p.	p.	NOUN
ftr-420	72	35	159	159	NUM
ftr-420	72	36	(	(	PUNCT
ftr-420	72	37	also	also	ADV
ftr-420	72	38	available	available	ADJ
ftr-420	72	39	in	in	ADP
ftr-420	72	40	2002	2002	NUM
ftr-420	72	41	tnt	tnt	PROPN
ftr-420	72	42	247	247	NUM
ftr-420	72	43	-	-	SYM
ftr-420	72	44	28	28	NUM
ftr-420	72	45	)	)	PUNCT
ftr-420	72	46	,	,	PUNCT
ftr-420	72	47	detailing	detail	VERB
ftr-420	72	48	arguments	argument	NOUN
ftr-420	72	49	against	against	ADP
ftr-420	72	50	adoption	adoption	NOUN
ftr-420	72	51	of	of	ADP
ftr-420	72	52	the	the	DET
ftr-420	72	53	regulation	regulation	NOUN
ftr-420	72	54	;	;	PUNCT
ftr-420	72	55	richard	richard	PROPN
ftr-420	72	56	w.	w.	PROPN
ftr-420	72	57	rahn	rahn	PROPN
ftr-420	72	58	&	&	CCONJ
ftr-420	72	59	veronique	veronique	PROPN
ftr-420	72	60	de	de	PROPN
ftr-420	72	61	rugy	rugy	PROPN
ftr-420	72	62	,	,	PUNCT
ftr-420	72	63	“	"	PUNCT
ftr-420	72	64	threats	threat	NOUN
ftr-420	72	65	to	to	ADP
ftr-420	72	66	financial	financial	ADJ
ftr-420	72	67	privacy	privacy	NOUN
ftr-420	72	68	and	and	CCONJ
ftr-420	72	69	tax	tax	NOUN
ftr-420	72	70	competition	competition	NOUN
ftr-420	72	71	,	,	PUNCT
ftr-420	72	72	”	"	PUNCT
ftr-420	72	73	cato	cato	PROPN
ftr-420	72	74	institute	institute	PROPN
ftr-420	72	75	policy	policy	NOUN
ftr-420	72	76	analysis	analysis	NOUN
ftr-420	72	77	no	no	INTJ
ftr-420	72	78	.	.	PROPN
ftr-420	72	79	491	491	NUM
ftr-420	72	80	,	,	PUNCT
ftr-420	72	81	oct	oct	PROPN
ftr-420	72	82	.	.	PROPN
ftr-420	72	83	2	2	NUM
ftr-420	72	84	,	,	PUNCT
ftr-420	72	85	2003	2003	NUM
ftr-420	72	86	,	,	PUNCT
ftr-420	72	87	reprinted	reprint	VERB
ftr-420	72	88	in	in	ADP
ftr-420	72	89	2003	2003	NUM
ftr-420	72	90	tnt	tnt	PROPN
ftr-420	72	91	197	197	NUM
ftr-420	72	92	-	-	SYM
ftr-420	72	93	28	28	NUM
ftr-420	72	94	.	.	PUNCT
ftr-420	73	1	7	7	X
ftr-420	73	2	.	.	NOUN
ftr-420	73	3	letter	letter	NOUN
ftr-420	73	4	of	of	ADP
ftr-420	73	5	governor	governor	PROPN
ftr-420	73	6	jeb	jeb	PROPN
ftr-420	73	7	bush	bush	PROPN
ftr-420	73	8	to	to	ADP
ftr-420	73	9	paul	paul	PROPN
ftr-420	73	10	o’neill	o’neill	PROPN
ftr-420	73	11	,	,	PUNCT
ftr-420	73	12	june	june	PROPN
ftr-420	73	13	7	7	NUM
ftr-420	73	14	,	,	PUNCT
ftr-420	73	15	2001	2001	NUM
ftr-420	73	16	,	,	PUNCT
ftr-420	73	17	reprinted	reprint	VERB
ftr-420	73	18	in	in	ADP
ftr-420	73	19	2001	2001	NUM
ftr-420	73	20	tnt	tnt	PROPN
ftr-420	73	21	120	120	NUM
ftr-420	73	22	-	-	SYM
ftr-420	73	23	22	22	NUM
ftr-420	73	24	.	.	PUNCT
ftr-420	74	1	see	see	VERB
ftr-420	74	2	letter	letter	NOUN
ftr-420	74	3	of	of	ADP
ftr-420	74	4	rep	rep	PROPN
ftr-420	74	5	.	.	PROPN
ftr-420	74	6	dave	dave	PROPN
ftr-420	74	7	weldon	weldon	PROPN
ftr-420	74	8	,	,	PUNCT
ftr-420	74	9	r	r	NOUN
ftr-420	74	10	-	-	PUNCT
ftr-420	74	11	fla	fla	PROPN
ftr-420	74	12	.	.	PUNCT
ftr-420	74	13	,	,	PUNCT
ftr-420	74	14	dan	dan	PROPN
ftr-420	74	15	miller	miller	PROPN
ftr-420	74	16	,	,	PUNCT
ftr-420	74	17	r	r	PROPN
ftr-420	74	18	-	-	PUNCT
ftr-420	74	19	fla	fla	PROPN
ftr-420	74	20	,	,	PUNCT
ftr-420	74	21	et	et	PROPN
ftr-420	74	22	al	al	PROPN
ftr-420	74	23	,	,	PUNCT
ftr-420	74	24	to	to	ADP
ftr-420	74	25	paul	paul	PROPN
ftr-420	74	26	o’neill	o’neill	PROPN
ftr-420	74	27	,	,	PUNCT
ftr-420	74	28	feb	feb	PROPN
ftr-420	74	29	.	.	PROPN
ftr-420	74	30	27	27	NUM
ftr-420	74	31	,	,	PUNCT
ftr-420	74	32	2001	2001	NUM
ftr-420	74	33	,	,	PUNCT
ftr-420	74	34	reprinted	reprint	VERB
ftr-420	74	35	in	in	ADP
ftr-420	74	36	2001	2001	NUM
ftr-420	74	37	tnt	tnt	PROPN
ftr-420	74	38	51	51	NUM
ftr-420	74	39	-	-	SYM
ftr-420	74	40	46	46	NUM
ftr-420	74	41	(	(	PUNCT
ftr-420	74	42	letter	letter	NOUN
ftr-420	74	43	signed	sign	VERB
ftr-420	74	44	by	by	ADP
ftr-420	74	45	15	15	NUM
ftr-420	74	46	members	member	NOUN
ftr-420	74	47	of	of	ADP
ftr-420	74	48	house	house	NOUN
ftr-420	74	49	of	of	ADP
ftr-420	74	50	representatives	representative	NOUN
ftr-420	74	51	from	from	ADP
ftr-420	74	52	florida	florida	PROPN
ftr-420	74	53	)	)	PUNCT
ftr-420	74	54	;	;	PUNCT
ftr-420	74	55	letter	letter	NOUN
ftr-420	74	56	of	of	ADP
ftr-420	74	57	miriam	miriam	PROPN
ftr-420	74	58	lopez	lopez	PROPN
ftr-420	74	59	to	to	ADP
ftr-420	74	60	paul	paul	PROPN
ftr-420	74	61	o’neill	o’neill	PROPN
ftr-420	74	62	,	,	PUNCT
ftr-420	74	63	oct	oct	PROPN
ftr-420	74	64	.	.	PROPN
ftr-420	74	65	1	1	NUM
ftr-420	74	66	,	,	PUNCT
ftr-420	74	67	2001	2001	NUM
ftr-420	74	68	,	,	PUNCT
ftr-420	74	69	on	on	ADP
ftr-420	74	70	behalf	behalf	NOUN
ftr-420	74	71	of	of	ADP
ftr-420	74	72	florida	florida	PROPN
ftr-420	74	73	international	international	PROPN
ftr-420	74	74	bankers	bankers	PROPN
ftr-420	74	75	association	association	PROPN
ftr-420	74	76	and	and	CCONJ
ftr-420	74	77	florida	florida	PROPN
ftr-420	74	78	bankers	bankers	PROPN
ftr-420	74	79	association	association	PROPN
ftr-420	74	80	,	,	PUNCT
ftr-420	74	81	reprinted	reprint	VERB
ftr-420	74	82	in	in	ADP
ftr-420	74	83	2001	2001	NUM
ftr-420	74	84	tnt	tnt	PROPN
ftr-420	74	85	198	198	NUM
ftr-420	74	86	-	-	SYM
ftr-420	74	87	36	36	NUM
ftr-420	74	88	(	(	PUNCT
ftr-420	74	89	florida	florida	PROPN
ftr-420	74	90	“	"	PUNCT
ftr-420	74	91	could	could	AUX
ftr-420	74	92	lose	lose	VERB
ftr-420	74	93	between	between	ADP
ftr-420	74	94	$	$	SYM
ftr-420	74	95	18	18	NUM
ftr-420	74	96	and	and	CCONJ
ftr-420	74	97	$	$	SYM
ftr-420	74	98	34	34	NUM
ftr-420	74	99	billion	billion	NUM
ftr-420	74	100	of	of	ADP
ftr-420	74	101	nra	nra	PROPN
ftr-420	74	102	deposits	deposit	NOUN
ftr-420	74	103	”	"	PUNCT
ftr-420	74	104	)	)	PUNCT
ftr-420	74	105	.	.	PUNCT
ftr-420	75	1	the	the	DET
ftr-420	75	2	irs	irs	PROPN
ftr-420	75	3	also	also	ADV
ftr-420	75	4	received	receive	VERB
ftr-420	75	5	negative	negative	ADJ
ftr-420	75	6	comments	comment	NOUN
ftr-420	75	7	on	on	ADP
ftr-420	75	8	the	the	DET
ftr-420	75	9	regulation	regulation	NOUN
ftr-420	75	10	from	from	ADP
ftr-420	75	11	a	a	DET
ftr-420	75	12	large	large	ADJ
ftr-420	75	13	number	number	NOUN
ftr-420	75	14	of	of	ADP
ftr-420	75	15	individual	individual	ADJ
ftr-420	75	16	banks	bank	NOUN
ftr-420	75	17	in	in	ADP
ftr-420	75	18	florida	florida	PROPN
ftr-420	75	19	.	.	PUNCT
ftr-420	76	1	see	see	VERB
ftr-420	76	2	,	,	PUNCT
ftr-420	76	3	e.g.	e.g.	ADV
ftr-420	76	4	,	,	PUNCT
ftr-420	76	5	comment	comment	NOUN
ftr-420	76	6	letter	letter	NOUN
ftr-420	76	7	of	of	ADP
ftr-420	76	8	manuel	manuel	PROPN
ftr-420	76	9	lucena	lucena	PROPN
ftr-420	76	10	,	,	PUNCT
ftr-420	76	11	general	general	ADJ
ftr-420	76	12	manager	manager	NOUN
ftr-420	76	13	,	,	PUNCT
ftr-420	76	14	banco	banco	PROPN
ftr-420	76	15	comercial	comercial	PROPN
ftr-420	76	16	portugues	portugues	PROPN
ftr-420	76	17	,	,	PUNCT
ftr-420	76	18	miami	miami	PROPN
ftr-420	76	19	,	,	PUNCT
ftr-420	76	20	feb	feb	PROPN
ftr-420	76	21	.	.	PROPN
ftr-420	76	22	26	26	NUM
ftr-420	76	23	,	,	PUNCT
ftr-420	76	24	2001	2001	NUM
ftr-420	76	25	,	,	PUNCT
ftr-420	76	26	reprinted	reprint	VERB
ftr-420	76	27	in	in	ADP
ftr-420	76	28	2001	2001	NUM
ftr-420	76	29	tnt	tnt	PROPN
ftr-420	76	30	162	162	NUM
ftr-420	76	31	-	-	SYM
ftr-420	76	32	27	27	NUM
ftr-420	76	33	;	;	PUNCT
ftr-420	76	34	comment	comment	NOUN
ftr-420	76	35	letter	letter	NOUN
ftr-420	76	36	of	of	ADP
ftr-420	76	37	joseph	joseph	PROPN
ftr-420	76	38	b.	b.	PROPN
ftr-420	76	39	shearouse	shearouse	PROPN
ftr-420	76	40	,	,	PUNCT
ftr-420	76	41	iii	iii	PROPN
ftr-420	76	42	,	,	PUNCT
ftr-420	76	43	senior	senior	ADJ
ftr-420	76	44	vice	vice	NOUN
ftr-420	76	45	president	president	NOUN
ftr-420	76	46	,	,	PUNCT
ftr-420	76	47	fidelity	fidelity	PROPN
ftr-420	76	48	federal	federal	PROPN
ftr-420	76	49	,	,	PUNCT
ftr-420	76	50	west	west	PROPN
ftr-420	76	51	palm	palm	PROPN
ftr-420	76	52	beach	beach	PROPN
ftr-420	76	53	,	,	PUNCT
ftr-420	76	54	may	may	AUX
ftr-420	76	55	30	30	NUM
ftr-420	76	56	,	,	PUNCT
ftr-420	76	57	2001	2001	NUM
ftr-420	76	58	,	,	PUNCT
ftr-420	76	59	reprinted	reprint	VERB
ftr-420	76	60	in	in	ADP
ftr-420	76	61	2001	2001	NUM
ftr-420	76	62	tnt	tnt	PROPN
ftr-420	76	63	130	130	NUM
ftr-420	76	64	-	-	SYM
ftr-420	76	65	20	20	NUM
ftr-420	76	66	;	;	PUNCT
ftr-420	76	67	comment	comment	NOUN
ftr-420	76	68	letter	letter	NOUN
ftr-420	76	69	of	of	ADP
ftr-420	76	70	thomas	thomas	PROPN
ftr-420	76	71	h.	h.	PROPN
ftr-420	76	72	dargan	dargan	PROPN
ftr-420	76	73	,	,	PUNCT
ftr-420	76	74	president	president	NOUN
ftr-420	76	75	,	,	PUNCT
ftr-420	76	76	peninsula	peninsula	PROPN
ftr-420	76	77	bank	bank	PROPN
ftr-420	76	78	,	,	PUNCT
ftr-420	76	79	daytona	daytona	PROPN
ftr-420	76	80	beach	beach	PROPN
ftr-420	76	81	,	,	PUNCT
ftr-420	76	82	may	may	AUX
ftr-420	76	83	25	25	NUM
ftr-420	76	84	,	,	PUNCT
ftr-420	76	85	2001	2001	NUM
ftr-420	76	86	,	,	PUNCT
ftr-420	76	87	reprinted	reprint	VERB
ftr-420	76	88	in	in	ADP
ftr-420	76	89	2001	2001	NUM
ftr-420	76	90	tnt	tnt	PROPN
ftr-420	76	91	130	130	NUM
ftr-420	76	92	-	-	SYM
ftr-420	76	93	21	21	NUM
ftr-420	76	94	.	.	NOUN
ftr-420	76	95	8	8	NUM
ftr-420	76	96	.	.	PUNCT
ftr-420	76	97	reg-133254	reg-133254	NOUN
ftr-420	76	98	-	-	PUNCT
ftr-420	76	99	02	02	NUM
ftr-420	76	100	,	,	PUNCT
ftr-420	76	101	rin	rin	NOUN
ftr-420	76	102	1545	1545	NUM
ftr-420	76	103	-	-	PUNCT
ftr-420	76	104	ba86	ba86	PROPN
ftr-420	76	105	,	,	PUNCT
ftr-420	76	106	august	august	PROPN
ftr-420	76	107	2	2	NUM
ftr-420	76	108	,	,	PUNCT
ftr-420	76	109	2002	2002	NUM
ftr-420	76	110	.	.	PUNCT
ftr-420	77	1	the	the	DET
ftr-420	77	2	eu	eu	PROPN
ftr-420	77	3	countries	country	NOUN
ftr-420	77	4	are	be	AUX
ftr-420	77	5	denmark	denmark	PROPN
ftr-420	77	6	,	,	PUNCT
ftr-420	77	7	finland	finland	PROPN
ftr-420	77	8	,	,	PUNCT
ftr-420	77	9	france	france	PROPN
ftr-420	77	10	,	,	PUNCT
ftr-420	77	11	germany	germany	PROPN
ftr-420	77	12	,	,	PUNCT
ftr-420	77	13	greece	greece	PROPN
ftr-420	77	14	,	,	PUNCT
ftr-420	77	15	ireland	ireland	PROPN
ftr-420	77	16	,	,	PUNCT
ftr-420	77	17	italy	italy	PROPN
ftr-420	77	18	,	,	PUNCT
ftr-420	77	19	the	the	DET
ftr-420	77	20	netherlands	netherlands	PROPN
ftr-420	77	21	,	,	PUNCT
ftr-420	77	22	portugal	portugal	PROPN
ftr-420	77	23	,	,	PUNCT
ftr-420	77	24	spain	spain	PROPN
ftr-420	77	25	,	,	PUNCT
ftr-420	77	26	sweden	sweden	PROPN
ftr-420	77	27	,	,	PUNCT
ftr-420	77	28	and	and	CCONJ
ftr-420	77	29	the	the	DET
ftr-420	77	30	united	united	ADJ
ftr-420	77	31	kingdom	kingdom	PROPN
ftr-420	77	32	.	.	PUNCT
ftr-420	78	1	as	as	SCONJ
ftr-420	78	2	discussed	discuss	VERB
ftr-420	78	3	below	below	ADV
ftr-420	78	4	,	,	PUNCT
ftr-420	78	5	three	three	NUM
ftr-420	78	6	of	of	ADP
ftr-420	78	7	the	the	DET
ftr-420	78	8	current	current	ADJ
ftr-420	78	9	members	member	NOUN
ftr-420	78	10	of	of	ADP
ftr-420	78	11	the	the	DET
ftr-420	78	12	eu	eu	PROPN
ftr-420	78	13	were	be	AUX
ftr-420	78	14	not	not	PART
ftr-420	78	15	listed	list	VERB
ftr-420	78	16	in	in	ADP
ftr-420	78	17	the	the	DET
ftr-420	78	18	regulation	regulation	NOUN
ftr-420	78	19	:	:	PUNCT
ftr-420	78	20	austria	austria	PROPN
ftr-420	78	21	,	,	PUNCT
ftr-420	78	22	belgium	belgium	NOUN
ftr-420	78	23	,	,	PUNCT
ftr-420	78	24	and	and	CCONJ
ftr-420	78	25	luxembourg	luxembourg	PROPN
ftr-420	78	26	.	.	PUNCT
ftr-420	79	1	the	the	DET
ftr-420	79	2	eu	eu	PROPN
ftr-420	79	3	will	will	AUX
ftr-420	79	4	be	be	AUX
ftr-420	79	5	adding	add	VERB
ftr-420	79	6	ten	ten	NUM
ftr-420	79	7	new	new	ADJ
ftr-420	79	8	members	member	NOUN
ftr-420	79	9	,	,	PUNCT
ftr-420	79	10	i.e.	i.e.	X
ftr-420	79	11	,	,	PUNCT
ftr-420	79	12	8	8	NUM
ftr-420	79	13	eastern	eastern	ADJ
ftr-420	79	14	european	european	ADJ
ftr-420	79	15	countries	country	NOUN
ftr-420	79	16	and	and	CCONJ
ftr-420	79	17	cyprus	cyprus	PROPN
ftr-420	79	18	and	and	CCONJ
ftr-420	79	19	malta	malta	PROPN
ftr-420	79	20	,	,	PUNCT
ftr-420	79	21	in	in	ADP
ftr-420	79	22	2004	2004	NUM
ftr-420	79	23	.	.	PUNCT
ftr-420	80	1	2004	2004	NUM
ftr-420	80	2	]	]	PUNCT
ftr-420	80	3	sharing	share	VERB
ftr-420	80	4	bank	bank	NOUN
ftr-420	80	5	deposit	deposit	NOUN
ftr-420	80	6	information	information	NOUN
ftr-420	80	7	with	with	ADP
ftr-420	80	8	other	other	ADJ
ftr-420	80	9	countries	country	NOUN
ftr-420	80	10	648	648	NUM
ftr-420	80	11	attracted	attract	VERB
ftr-420	80	12	fierce	fierce	ADJ
ftr-420	80	13	opposition	opposition	NOUN
ftr-420	80	14	,	,	PUNCT
ftr-420	80	15	the	the	DET
ftr-420	80	16	bush	bush	PROPN
ftr-420	80	17	administration	administration	NOUN
ftr-420	80	18	has	have	AUX
ftr-420	80	19	continued	continue	VERB
ftr-420	80	20	to	to	PART
ftr-420	80	21	defend9	defend9	VERB
ftr-420	80	22	it	it	PRON
ftr-420	80	23	(	(	PUNCT
ftr-420	80	24	but	but	CCONJ
ftr-420	80	25	has	have	AUX
ftr-420	80	26	not	not	PART
ftr-420	80	27	yet	yet	ADV
ftr-420	80	28	finalized	finalize	VERB
ftr-420	80	29	it).10	it).10	NOUN
ftr-420	80	30	9	9	NUM
ftr-420	80	31	.	.	PUNCT
ftr-420	81	1	see	see	VERB
ftr-420	81	2	chuck	chuck	PROPN
ftr-420	81	3	gnaedinger	gnaedinger	PROPN
ftr-420	81	4	&	&	CCONJ
ftr-420	81	5	sarah	sarah	PROPN
ftr-420	81	6	kirkell	kirkell	PROPN
ftr-420	81	7	,	,	PUNCT
ftr-420	81	8	“	"	PUNCT
ftr-420	81	9	witnesses	witness	NOUN
ftr-420	81	10	criticize	criticize	VERB
ftr-420	81	11	new	new	ADJ
ftr-420	81	12	proposed	propose	VERB
ftr-420	81	13	regulations	regulation	NOUN
ftr-420	81	14	on	on	ADP
ftr-420	81	15	reporting	report	VERB
ftr-420	81	16	nonresident	nonresident	ADJ
ftr-420	81	17	aliens	alien	NOUN
ftr-420	81	18	’	'	PUNCT
ftr-420	81	19	interest	interest	NOUN
ftr-420	81	20	,	,	PUNCT
ftr-420	81	21	”	"	PUNCT
ftr-420	81	22	2002	2002	NUM
ftr-420	81	23	tnt	tnt	PROPN
ftr-420	81	24	235	235	NUM
ftr-420	81	25	-	-	SYM
ftr-420	81	26	1	1	NUM
ftr-420	81	27	;	;	PUNCT
ftr-420	81	28	unofficial	unofficial	ADJ
ftr-420	81	29	transcript	transcript	NOUN
ftr-420	81	30	of	of	ADP
ftr-420	81	31	irs	irs	PROPN
ftr-420	81	32	hearing	hear	VERB
ftr-420	81	33	[	[	X
ftr-420	81	34	dec	dec	PROPN
ftr-420	81	35	.	.	PROPN
ftr-420	81	36	5	5	NUM
ftr-420	81	37	,	,	PUNCT
ftr-420	81	38	2002	2002	NUM
ftr-420	81	39	]	]	PUNCT
ftr-420	81	40	on	on	ADP
ftr-420	81	41	proposed	propose	VERB
ftr-420	81	42	regs	reg	NOUN
ftr-420	81	43	on	on	ADP
ftr-420	81	44	reporting	report	VERB
ftr-420	81	45	nonresident	nonresident	ADJ
ftr-420	81	46	aliens	alien	NOUN
ftr-420	81	47	’	'	PUNCT
ftr-420	81	48	interest	interest	NOUN
ftr-420	81	49	,	,	PUNCT
ftr-420	81	50	2002	2002	NUM
ftr-420	81	51	tnt	tnt	PROPN
ftr-420	81	52	241	241	PROPN
ftr-420	81	53	-	-	SYM
ftr-420	81	54	60	60	NUM
ftr-420	81	55	(	(	PUNCT
ftr-420	81	56	critical	critical	ADJ
ftr-420	81	57	testimony	testimony	NOUN
ftr-420	81	58	by	by	ADP
ftr-420	81	59	representatives	representative	NOUN
ftr-420	81	60	of	of	ADP
ftr-420	81	61	office	office	NOUN
ftr-420	81	62	of	of	ADP
ftr-420	81	63	advocacy	advocacy	NOUN
ftr-420	81	64	at	at	ADP
ftr-420	81	65	the	the	DET
ftr-420	81	66	small	small	PROPN
ftr-420	81	67	business	business	PROPN
ftr-420	81	68	administration	administration	NOUN
ftr-420	81	69	,	,	PUNCT
ftr-420	81	70	conference	conference	NOUN
ftr-420	81	71	of	of	ADP
ftr-420	81	72	state	state	PROPN
ftr-420	81	73	bank	bank	PROPN
ftr-420	81	74	supervisors	supervisor	NOUN
ftr-420	81	75	,	,	PUNCT
ftr-420	81	76	small	small	ADJ
ftr-420	81	77	business	business	NOUN
ftr-420	81	78	survival	survival	PROPN
ftr-420	81	79	committee	committee	PROPN
ftr-420	81	80	,	,	PUNCT
ftr-420	81	81	empower	empower	PROPN
ftr-420	81	82	america	america	PROPN
ftr-420	81	83	,	,	PUNCT
ftr-420	81	84	americans	americans	PROPN
ftr-420	81	85	for	for	ADP
ftr-420	81	86	tax	tax	NOUN
ftr-420	81	87	reform	reform	NOUN
ftr-420	81	88	,	,	PUNCT
ftr-420	81	89	institute	institute	NOUN
ftr-420	81	90	for	for	ADP
ftr-420	81	91	international	international	ADJ
ftr-420	81	92	bankers	banker	NOUN
ftr-420	81	93	,	,	PUNCT
ftr-420	81	94	center	center	NOUN
ftr-420	81	95	for	for	ADP
ftr-420	81	96	freedom	freedom	NOUN
ftr-420	81	97	and	and	CCONJ
ftr-420	81	98	prosperity	prosperity	NOUN
ftr-420	81	99	,	,	PUNCT
ftr-420	81	100	citizens	citizen	NOUN
ftr-420	81	101	for	for	ADP
ftr-420	81	102	a	a	DET
ftr-420	81	103	sound	sound	ADJ
ftr-420	81	104	economy	economy	NOUN
ftr-420	81	105	foundation	foundation	NOUN
ftr-420	81	106	,	,	PUNCT
ftr-420	81	107	institute	institute	NOUN
ftr-420	81	108	for	for	ADP
ftr-420	81	109	research	research	NOUN
ftr-420	81	110	on	on	ADP
ftr-420	81	111	the	the	DET
ftr-420	81	112	economics	economic	NOUN
ftr-420	81	113	of	of	ADP
ftr-420	81	114	taxation	taxation	NOUN
ftr-420	81	115	,	,	PUNCT
ftr-420	81	116	southeastern	southeastern	ADJ
ftr-420	81	117	legal	legal	ADJ
ftr-420	81	118	foundation	foundation	NOUN
ftr-420	81	119	,	,	PUNCT
ftr-420	81	120	and	and	CCONJ
ftr-420	81	121	national	national	ADJ
ftr-420	81	122	small	small	ADJ
ftr-420	81	123	business	business	NOUN
ftr-420	81	124	united	united	PROPN
ftr-420	81	125	)	)	PUNCT
ftr-420	81	126	.	.	PUNCT
ftr-420	82	1	in	in	ADP
ftr-420	82	2	addition	addition	NOUN
ftr-420	82	3	,	,	PUNCT
ftr-420	82	4	the	the	DET
ftr-420	82	5	irs	irs	PROPN
ftr-420	82	6	and	and	CCONJ
ftr-420	82	7	treasury	treasury	PROPN
ftr-420	82	8	received	receive	VERB
ftr-420	82	9	critical	critical	ADJ
ftr-420	82	10	comments	comment	NOUN
ftr-420	82	11	on	on	ADP
ftr-420	82	12	the	the	DET
ftr-420	82	13	revised	revise	VERB
ftr-420	82	14	proposed	propose	VERB
ftr-420	82	15	regulation	regulation	NOUN
ftr-420	82	16	from	from	ADP
ftr-420	82	17	,	,	PUNCT
ftr-420	82	18	inter	inter	PROPN
ftr-420	82	19	alia	alia	PROPN
ftr-420	82	20	,	,	PUNCT
ftr-420	82	21	rep	rep	PROPN
ftr-420	82	22	.	.	PROPN
ftr-420	82	23	philip	philip	PROPN
ftr-420	82	24	m.	m.	PROPN
ftr-420	82	25	crane	crane	PROPN
ftr-420	82	26	,	,	PUNCT
ftr-420	82	27	r	r	NOUN
ftr-420	82	28	-	-	PUNCT
ftr-420	82	29	ill	ill	NOUN
ftr-420	82	30	.	.	PROPN
ftr-420	82	31	,	,	PUNCT
ftr-420	82	32	see	see	VERB
ftr-420	82	33	2002	2002	NUM
ftr-420	82	34	tnt	tnt	PROPN
ftr-420	82	35	191	191	NUM
ftr-420	82	36	-	-	SYM
ftr-420	82	37	12	12	NUM
ftr-420	82	38	,	,	PUNCT
ftr-420	82	39	rep	rep	PROPN
ftr-420	82	40	.	.	PROPN
ftr-420	82	41	mark	mark	PROPN
ftr-420	82	42	foley	foley	PROPN
ftr-420	82	43	,	,	PUNCT
ftr-420	82	44	r	r	PROPN
ftr-420	82	45	-	-	PUNCT
ftr-420	82	46	fla	fla	PROPN
ftr-420	82	47	.	.	PUNCT
ftr-420	82	48	,	,	PUNCT
ftr-420	82	49	see	see	VERB
ftr-420	82	50	2002	2002	NUM
ftr-420	82	51	tnt	tnt	PROPN
ftr-420	82	52	193	193	NUM
ftr-420	82	53	-	-	SYM
ftr-420	82	54	23	23	NUM
ftr-420	82	55	,	,	PUNCT
ftr-420	82	56	coalition	coalition	NOUN
ftr-420	82	57	for	for	ADP
ftr-420	82	58	tax	tax	NOUN
ftr-420	82	59	competition	competition	NOUN
ftr-420	82	60	,	,	PUNCT
ftr-420	82	61	see	see	VERB
ftr-420	82	62	2002	2002	NUM
ftr-420	82	63	tnt	tnt	PROPN
ftr-420	82	64	220	220	NUM
ftr-420	82	65	-	-	SYM
ftr-420	82	66	18	18	NUM
ftr-420	82	67	,	,	PUNCT
ftr-420	82	68	rep	rep	PROPN
ftr-420	82	69	.	.	PROPN
ftr-420	82	70	ron	ron	PROPN
ftr-420	82	71	paul	paul	PROPN
ftr-420	82	72	,	,	PUNCT
ftr-420	82	73	r	r	PROPN
ftr-420	82	74	-	-	PUNCT
ftr-420	82	75	texas	texas	NOUN
ftr-420	82	76	,	,	PUNCT
ftr-420	82	77	see	see	VERB
ftr-420	82	78	2002	2002	NUM
ftr-420	82	79	tnt	tnt	PROPN
ftr-420	82	80	232	232	NUM
ftr-420	82	81	-	-	SYM
ftr-420	82	82	27	27	NUM
ftr-420	82	83	,	,	PUNCT
ftr-420	82	84	rep	rep	PROPN
ftr-420	82	85	.	.	PROPN
ftr-420	82	86	jack	jack	PROPN
ftr-420	82	87	kingston	kingston	PROPN
ftr-420	82	88	,	,	PUNCT
ftr-420	82	89	r	r	PROPN
ftr-420	82	90	-	-	PUNCT
ftr-420	82	91	ga	ga	PROPN
ftr-420	82	92	.	.	PROPN
ftr-420	82	93	,	,	PUNCT
ftr-420	82	94	see	see	VERB
ftr-420	82	95	2002	2002	NUM
ftr-420	82	96	tnt	tnt	PROPN
ftr-420	82	97	23228	23228	NUM
ftr-420	82	98	,	,	PUNCT
ftr-420	82	99	rep	rep	PROPN
ftr-420	82	100	.	.	PROPN
ftr-420	82	101	pete	pete	PROPN
ftr-420	82	102	sessions	session	NOUN
ftr-420	82	103	,	,	PUNCT
ftr-420	82	104	r	r	PROPN
ftr-420	82	105	-	-	PUNCT
ftr-420	82	106	texas	texas	NOUN
ftr-420	82	107	,	,	PUNCT
ftr-420	82	108	see	see	VERB
ftr-420	82	109	2002	2002	NUM
ftr-420	82	110	tnt	tnt	PROPN
ftr-420	82	111	232	232	NUM
ftr-420	82	112	-	-	SYM
ftr-420	82	113	26	26	NUM
ftr-420	82	114	,	,	PUNCT
ftr-420	82	115	mark	mark	PROPN
ftr-420	82	116	r.	r.	PROPN
ftr-420	82	117	baran	baran	PROPN
ftr-420	82	118	,	,	PUNCT
ftr-420	82	119	american	american	PROPN
ftr-420	82	120	bankers	bankers	PROPN
ftr-420	82	121	association	association	PROPN
ftr-420	82	122	,	,	PUNCT
ftr-420	82	123	see	see	VERB
ftr-420	82	124	2002	2002	NUM
ftr-420	82	125	tnt	tnt	PROPN
ftr-420	82	126	232	232	NUM
ftr-420	82	127	-	-	SYM
ftr-420	82	128	24	24	NUM
ftr-420	82	129	,	,	PUNCT
ftr-420	82	130	mary	mary	PROPN
ftr-420	82	131	mitchell	mitchell	PROPN
ftr-420	82	132	dunn	dunn	PROPN
ftr-420	82	133	,	,	PUNCT
ftr-420	82	134	senior	senior	ADJ
ftr-420	82	135	vice	vice	NOUN
ftr-420	82	136	president	president	NOUN
ftr-420	82	137	,	,	PUNCT
ftr-420	82	138	credit	credit	NOUN
ftr-420	82	139	union	union	PROPN
ftr-420	82	140	national	national	PROPN
ftr-420	82	141	association	association	PROPN
ftr-420	82	142	,	,	PUNCT
ftr-420	82	143	see	see	VERB
ftr-420	82	144	2002	2002	NUM
ftr-420	82	145	tnt	tnt	PROPN
ftr-420	82	146	232	232	NUM
ftr-420	82	147	-	-	SYM
ftr-420	82	148	23	23	NUM
ftr-420	82	149	,	,	PUNCT
ftr-420	82	150	daniel	daniel	PROPN
ftr-420	82	151	j.	j.	PROPN
ftr-420	82	152	mitchell	mitchell	PROPN
ftr-420	82	153	,	,	PUNCT
ftr-420	82	154	heritage	heritage	NOUN
ftr-420	82	155	foundation	foundation	PROPN
ftr-420	82	156	,	,	PUNCT
ftr-420	82	157	see	see	VERB
ftr-420	82	158	2002	2002	NUM
ftr-420	82	159	tnt	tnt	PROPN
ftr-420	82	160	237	237	NUM
ftr-420	82	161	-	-	SYM
ftr-420	82	162	29	29	NUM
ftr-420	82	163	,	,	PUNCT
ftr-420	82	164	solveig	solveig	PROPN
ftr-420	82	165	singleton	singleton	PROPN
ftr-420	82	166	,	,	PUNCT
ftr-420	82	167	competitive	competitive	ADJ
ftr-420	82	168	enterprise	enterprise	NOUN
ftr-420	82	169	institute	institute	NOUN
ftr-420	82	170	,	,	PUNCT
ftr-420	82	171	see	see	VERB
ftr-420	82	172	2002	2002	NUM
ftr-420	82	173	tnt	tnt	PROPN
ftr-420	82	174	240	240	NUM
ftr-420	82	175	-	-	SYM
ftr-420	82	176	27	27	NUM
ftr-420	82	177	,	,	PUNCT
ftr-420	82	178	robert	robert	PROPN
ftr-420	82	179	r.	r.	PROPN
ftr-420	82	180	davis	davis	PROPN
ftr-420	82	181	,	,	PUNCT
ftr-420	82	182	managing	managing	NOUN
ftr-420	82	183	director	director	NOUN
ftr-420	82	184	,	,	PUNCT
ftr-420	82	185	america	america	PROPN
ftr-420	82	186	’s	’s	PART
ftr-420	82	187	community	community	NOUN
ftr-420	82	188	bankers	banker	NOUN
ftr-420	82	189	,	,	PUNCT
ftr-420	82	190	see	see	VERB
ftr-420	82	191	2002	2002	NUM
ftr-420	82	192	tnt	tnt	PROPN
ftr-420	82	193	245	245	NUM
ftr-420	82	194	-	-	SYM
ftr-420	82	195	10	10	NUM
ftr-420	82	196	,	,	PUNCT
ftr-420	82	197	bruce	bruce	PROPN
ftr-420	82	198	chapman	chapman	PROPN
ftr-420	82	199	,	,	PUNCT
ftr-420	82	200	president	president	NOUN
ftr-420	82	201	,	,	PUNCT
ftr-420	82	202	discovery	discovery	PROPN
ftr-420	82	203	institute	institute	PROPN
ftr-420	82	204	,	,	PUNCT
ftr-420	82	205	see	see	VERB
ftr-420	82	206	2002	2002	NUM
ftr-420	82	207	tnt	tnt	PROPN
ftr-420	82	208	245	245	NUM
ftr-420	82	209	-	-	SYM
ftr-420	82	210	8	8	NUM
ftr-420	82	211	,	,	PUNCT
ftr-420	82	212	sen	sen	PROPN
ftr-420	82	213	.	.	PROPN
ftr-420	82	214	robert	robert	PROPN
ftr-420	82	215	bennett	bennett	PROPN
ftr-420	82	216	,	,	PUNCT
ftr-420	82	217	r	r	PROPN
ftr-420	82	218	-	-	PUNCT
ftr-420	82	219	utah	utah	PROPN
ftr-420	82	220	,	,	PUNCT
ftr-420	82	221	see	see	VERB
ftr-420	82	222	2002	2002	NUM
ftr-420	82	223	tnt	tnt	PROPN
ftr-420	82	224	246	246	NUM
ftr-420	82	225	-	-	SYM
ftr-420	82	226	55	55	NUM
ftr-420	82	227	,	,	PUNCT
ftr-420	82	228	rep	rep	PROPN
ftr-420	82	229	.	.	PROPN
ftr-420	82	230	don	don	PROPN
ftr-420	82	231	a.	a.	PROPN
ftr-420	82	232	manzullo	manzullo	PROPN
ftr-420	82	233	,	,	PUNCT
ftr-420	82	234	r	r	NOUN
ftr-420	82	235	-	-	PUNCT
ftr-420	82	236	ill	ill	NOUN
ftr-420	82	237	.	.	PROPN
ftr-420	82	238	,	,	PUNCT
ftr-420	82	239	see	see	VERB
ftr-420	82	240	2002	2002	NUM
ftr-420	82	241	tnt	tnt	PROPN
ftr-420	82	242	246	246	NUM
ftr-420	82	243	-	-	SYM
ftr-420	82	244	56	56	NUM
ftr-420	82	245	,	,	PUNCT
ftr-420	82	246	donald	donald	PROPN
ftr-420	82	247	g.	g.	PROPN
ftr-420	82	248	ogilvie	ogilvie	PROPN
ftr-420	82	249	,	,	PUNCT
ftr-420	82	250	president	president	NOUN
ftr-420	82	251	,	,	PUNCT
ftr-420	82	252	american	american	PROPN
ftr-420	82	253	bankers	bankers	PROPN
ftr-420	82	254	association	association	PROPN
ftr-420	82	255	,	,	PUNCT
ftr-420	82	256	2002	2002	NUM
ftr-420	82	257	tntt	tntt	NOUN
ftr-420	82	258	2	2	NUM
ftr-420	82	259	-	-	SYM
ftr-420	82	260	6	6	NUM
ftr-420	82	261	,	,	PUNCT
ftr-420	82	262	rep	rep	PROPN
ftr-420	82	263	.	.	PROPN
ftr-420	82	264	robert	robert	PROPN
ftr-420	82	265	ney	ney	PROPN
ftr-420	82	266	,	,	PUNCT
ftr-420	82	267	r	r	NOUN
ftr-420	82	268	-	-	PUNCT
ftr-420	82	269	ohio	ohio	PROPN
ftr-420	82	270	,	,	PUNCT
ftr-420	82	271	and	and	CCONJ
ftr-420	82	272	sixteen	sixteen	NUM
ftr-420	82	273	other	other	ADJ
ftr-420	82	274	congressmen	congressman	NOUN
ftr-420	82	275	,	,	PUNCT
ftr-420	82	276	see	see	VERB
ftr-420	82	277	2003	2003	NUM
ftr-420	82	278	tnt	tnt	PROPN
ftr-420	82	279	6	6	NUM
ftr-420	82	280	-	-	SYM
ftr-420	82	281	38	38	NUM
ftr-420	82	282	,	,	PUNCT
ftr-420	82	283	alejandro	alejandro	PROPN
ftr-420	82	284	m.	m.	PROPN
ftr-420	82	285	sanchez	sanchez	PROPN
ftr-420	82	286	,	,	PUNCT
ftr-420	82	287	florida	florida	PROPN
ftr-420	82	288	bankers	bankers	PROPN
ftr-420	82	289	association	association	PROPN
ftr-420	82	290	,	,	PUNCT
ftr-420	82	291	see	see	VERB
ftr-420	82	292	2003	2003	NUM
ftr-420	82	293	tnt	tnt	PROPN
ftr-420	82	294	39	39	NUM
ftr-420	82	295	-	-	SYM
ftr-420	82	296	180	180	NUM
ftr-420	82	297	,	,	PUNCT
ftr-420	82	298	rep	rep	PROPN
ftr-420	82	299	.	.	PROPN
ftr-420	82	300	spencer	spencer	PROPN
ftr-420	82	301	bachus	bachus	PROPN
ftr-420	82	302	,	,	PUNCT
ftr-420	82	303	r	r	NOUN
ftr-420	82	304	-	-	PUNCT
ftr-420	82	305	ala	ala	NOUN
ftr-420	82	306	.	.	PUNCT
ftr-420	82	307	,	,	PUNCT
ftr-420	82	308	see	see	VERB
ftr-420	82	309	2003	2003	NUM
ftr-420	82	310	tnt	tnt	PROPN
ftr-420	82	311	43	43	NUM
ftr-420	82	312	-	-	SYM
ftr-420	82	313	34	34	NUM
ftr-420	82	314	,	,	PUNCT
ftr-420	82	315	sen	sen	PROPN
ftr-420	82	316	.	.	PROPN
ftr-420	82	317	mike	mike	PROPN
ftr-420	82	318	crapo	crapo	PROPN
ftr-420	82	319	,	,	PUNCT
ftr-420	82	320	r	r	PROPN
ftr-420	82	321	-	-	PUNCT
ftr-420	82	322	idaho	idaho	NOUN
ftr-420	82	323	,	,	PUNCT
ftr-420	82	324	see	see	VERB
ftr-420	82	325	2003	2003	NUM
ftr-420	82	326	tnt	tnt	PROPN
ftr-420	82	327	43	43	NUM
ftr-420	82	328	-	-	SYM
ftr-420	82	329	33	33	NUM
ftr-420	82	330	,	,	PUNCT
ftr-420	82	331	sen	sen	PROPN
ftr-420	82	332	.	.	PROPN
ftr-420	82	333	sam	sam	PROPN
ftr-420	82	334	brownback	brownback	PROPN
ftr-420	82	335	,	,	PUNCT
ftr-420	82	336	r	r	PROPN
ftr-420	82	337	-	-	PUNCT
ftr-420	82	338	kansas	kansas	PROPN
ftr-420	82	339	,	,	PUNCT
ftr-420	82	340	see	see	VERB
ftr-420	82	341	2003	2003	NUM
ftr-420	82	342	tnt	tnt	PROPN
ftr-420	82	343	43	43	NUM
ftr-420	82	344	-	-	SYM
ftr-420	82	345	32	32	NUM
ftr-420	82	346	,	,	PUNCT
ftr-420	82	347	sen	sen	PROPN
ftr-420	82	348	.	.	PROPN
ftr-420	82	349	john	john	PROPN
ftr-420	82	350	ensign	ensign	PROPN
ftr-420	82	351	,	,	PUNCT
ftr-420	82	352	r	r	NOUN
ftr-420	82	353	-	-	PUNCT
ftr-420	82	354	nev	nev	ADJ
ftr-420	82	355	,	,	PUNCT
ftr-420	82	356	see	see	VERB
ftr-420	82	357	2003	2003	NUM
ftr-420	82	358	tnt	tnt	NOUN
ftr-420	82	359	46	46	NUM
ftr-420	82	360	-	-	SYM
ftr-420	82	361	59	59	NUM
ftr-420	82	362	,	,	PUNCT
ftr-420	82	363	9	9	NUM
ftr-420	82	364	members	member	NOUN
ftr-420	82	365	of	of	ADP
ftr-420	82	366	senate	senate	PROPN
ftr-420	82	367	banking	banking	PROPN
ftr-420	82	368	committee	committee	NOUN
ftr-420	82	369	,	,	PUNCT
ftr-420	82	370	see	see	VERB
ftr-420	82	371	2003	2003	NUM
ftr-420	82	372	tnt	tnt	PROPN
ftr-420	82	373	49	49	NUM
ftr-420	82	374	-	-	SYM
ftr-420	82	375	51	51	NUM
ftr-420	82	376	,	,	PUNCT
ftr-420	82	377	sen	sen	PROPN
ftr-420	82	378	.	.	PROPN
ftr-420	82	379	james	james	PROPN
ftr-420	82	380	m.	m.	PROPN
ftr-420	82	381	inhofe	inhofe	PROPN
ftr-420	82	382	,	,	PUNCT
ftr-420	82	383	r	r	NOUN
ftr-420	82	384	-	-	NOUN
ftr-420	82	385	okla	okla	NOUN
ftr-420	82	386	.	.	PUNCT
ftr-420	83	1	,	,	PUNCT
ftr-420	83	2	see	see	VERB
ftr-420	83	3	2003	2003	NUM
ftr-420	83	4	tnt	tnt	NOUN
ftr-420	83	5	50	50	NUM
ftr-420	83	6	-	-	SYM
ftr-420	83	7	42	42	NUM
ftr-420	83	8	,	,	PUNCT
ftr-420	83	9	phil	phil	PROPN
ftr-420	83	10	gramm	gramm	PROPN
ftr-420	83	11	,	,	PUNCT
ftr-420	83	12	vice	vice	NOUN
ftr-420	83	13	chairman	chairman	NOUN
ftr-420	83	14	ubs	ubs	PROPN
ftr-420	83	15	ag	ag	PROPN
ftr-420	83	16	,	,	PUNCT
ftr-420	83	17	see	see	VERB
ftr-420	83	18	2003	2003	NUM
ftr-420	83	19	tnt	tnt	NOUN
ftr-420	83	20	50	50	NUM
ftr-420	83	21	-	-	SYM
ftr-420	83	22	41	41	NUM
ftr-420	83	23	,	,	PUNCT
ftr-420	83	24	sen	sen	PROPN
ftr-420	83	25	.	.	PROPN
ftr-420	83	26	conrad	conrad	PROPN
ftr-420	83	27	burns	burn	NOUN
ftr-420	83	28	,	,	PUNCT
ftr-420	83	29	r	r	NOUN
ftr-420	83	30	-	-	PUNCT
ftr-420	83	31	mont	mont	NOUN
ftr-420	83	32	.	.	PUNCT
ftr-420	84	1	,	,	PUNCT
ftr-420	84	2	see	see	VERB
ftr-420	84	3	2003	2003	NUM
ftr-420	84	4	tnt	tnt	NOUN
ftr-420	84	5	50	50	NUM
ftr-420	84	6	-	-	SYM
ftr-420	84	7	39	39	NUM
ftr-420	84	8	,	,	PUNCT
ftr-420	84	9	governor	governor	NOUN
ftr-420	84	10	george	george	PROPN
ftr-420	84	11	pataki	pataki	PROPN
ftr-420	84	12	,	,	PUNCT
ftr-420	84	13	new	new	PROPN
ftr-420	84	14	york	york	PROPN
ftr-420	84	15	,	,	PUNCT
ftr-420	84	16	see	see	VERB
ftr-420	84	17	2003	2003	NUM
ftr-420	84	18	tnt	tnt	PROPN
ftr-420	84	19	65	65	NUM
ftr-420	84	20	-	-	SYM
ftr-420	84	21	66	66	NUM
ftr-420	84	22	,	,	PUNCT
ftr-420	84	23	sen	sen	PROPN
ftr-420	84	24	.	.	PROPN
ftr-420	84	25	george	george	PROPN
ftr-420	84	26	allen	allen	PROPN
ftr-420	84	27	,	,	PUNCT
ftr-420	84	28	r.	r.	PROPN
ftr-420	84	29	va	va	PROPN
ftr-420	84	30	.	.	PROPN
ftr-420	84	31	,	,	PUNCT
ftr-420	84	32	see	see	VERB
ftr-420	84	33	2003	2003	NUM
ftr-420	84	34	tnt	tnt	PROPN
ftr-420	84	35	65	65	NUM
ftr-420	84	36	-	-	SYM
ftr-420	84	37	65	65	NUM
ftr-420	84	38	,	,	PUNCT
ftr-420	84	39	robert	robert	PROPN
ftr-420	84	40	l.	l.	PROPN
ftr-420	84	41	livingston	livingston	PROPN
ftr-420	84	42	,	,	PUNCT
ftr-420	84	43	livingston	livingston	PROPN
ftr-420	84	44	-	-	PUNCT
ftr-420	84	45	solomon	solomon	PROPN
ftr-420	84	46	group	group	PROPN
ftr-420	84	47	llc	llc	PROPN
ftr-420	84	48	,	,	PUNCT
ftr-420	84	49	see	see	VERB
ftr-420	84	50	2003	2003	NUM
ftr-420	84	51	tnt	tnt	PROPN
ftr-420	84	52	99	99	NUM
ftr-420	84	53	-	-	SYM
ftr-420	84	54	36	36	NUM
ftr-420	84	55	,	,	PUNCT
ftr-420	84	56	rep	rep	PROPN
ftr-420	84	57	.	.	PROPN
ftr-420	84	58	jeb	jeb	PROPN
ftr-420	84	59	hensarling	hensarling	PROPN
ftr-420	84	60	,	,	PUNCT
ftr-420	84	61	r	r	PROPN
ftr-420	84	62	-	-	PUNCT
ftr-420	84	63	texas	texas	NOUN
ftr-420	84	64	,	,	PUNCT
ftr-420	84	65	and	and	CCONJ
ftr-420	84	66	14	14	NUM
ftr-420	84	67	other	other	ADJ
ftr-420	84	68	reps	rep	NOUN
ftr-420	84	69	,	,	PUNCT
ftr-420	84	70	2003	2003	NUM
ftr-420	84	71	tnt	tnt	PROPN
ftr-420	84	72	99	99	NUM
ftr-420	84	73	-	-	SYM
ftr-420	84	74	35	35	NUM
ftr-420	84	75	,	,	PUNCT
ftr-420	84	76	24	24	NUM
ftr-420	84	77	house	house	NOUN
ftr-420	84	78	members	member	NOUN
ftr-420	84	79	,	,	PUNCT
ftr-420	84	80	see	see	VERB
ftr-420	84	81	2003	2003	NUM
ftr-420	84	82	tnt	tnt	PROPN
ftr-420	84	83	100	100	NUM
ftr-420	84	84	-	-	SYM
ftr-420	84	85	32	32	NUM
ftr-420	84	86	.	.	PUNCT
ftr-420	85	1	see	see	AUX
ftr-420	85	2	also	also	ADV
ftr-420	85	3	letter	letter	VERB
ftr-420	85	4	by	by	ADP
ftr-420	85	5	29	29	NUM
ftr-420	85	6	u.s	u.s	PROPN
ftr-420	85	7	.	.	PROPN
ftr-420	85	8	congressmen	congressman	NOUN
ftr-420	85	9	to	to	ADP
ftr-420	85	10	president	president	PROPN
ftr-420	85	11	george	george	PROPN
ftr-420	85	12	bush	bush	PROPN
ftr-420	85	13	,	,	PUNCT
ftr-420	85	14	2003	2003	NUM
ftr-420	85	15	tnt	tnt	PROPN
ftr-420	85	16	12	12	NUM
ftr-420	85	17	-	-	SYM
ftr-420	85	18	31	31	NUM
ftr-420	85	19	;	;	PUNCT
ftr-420	85	20	letter	letter	NOUN
ftr-420	85	21	of	of	ADP
ftr-420	85	22	center	center	NOUN
ftr-420	85	23	for	for	ADP
ftr-420	85	24	freedom	freedom	NOUN
ftr-420	85	25	and	and	CCONJ
ftr-420	85	26	prosperity	prosperity	NOUN
ftr-420	85	27	et	et	PROPN
ftr-420	85	28	al	al	PROPN
ftr-420	85	29	.	.	PROPN
ftr-420	86	1	to	to	ADP
ftr-420	86	2	secretary	secretary	PROPN
ftr-420	86	3	of	of	ADP
ftr-420	86	4	the	the	DET
ftr-420	86	5	treasury	treasury	PROPN
ftr-420	86	6	,	,	PUNCT
ftr-420	86	7	john	john	PROPN
ftr-420	86	8	snow	snow	PROPN
ftr-420	86	9	,	,	PUNCT
ftr-420	86	10	dated	date	VERB
ftr-420	86	11	january	january	PROPN
ftr-420	86	12	26	26	NUM
ftr-420	86	13	,	,	PUNCT
ftr-420	86	14	2004	2004	NUM
ftr-420	86	15	,	,	PUNCT
ftr-420	86	16	available	available	ADJ
ftr-420	86	17	at	at	ADP
ftr-420	86	18	http://www.freedomandprosperity.org/ltr/ctc6/	http://www.freedomandprosperity.org/ltr/ctc6/	PROPN
ftr-420	86	19	ctc6.shtml	ctc6.shtml	PROPN
ftr-420	86	20	.	.	PUNCT
ftr-420	86	21	10	10	NUM
ftr-420	86	22	.	.	PUNCT
ftr-420	87	1	see	see	VERB
ftr-420	87	2	letter	letter	NOUN
ftr-420	87	3	of	of	ADP
ftr-420	87	4	pamela	pamela	PROPN
ftr-420	87	5	f.	f.	PROPN
ftr-420	87	6	olson	olson	PROPN
ftr-420	87	7	,	,	PUNCT
ftr-420	87	8	assistant	assistant	NOUN
ftr-420	87	9	secretary	secretary	NOUN
ftr-420	87	10	(	(	PUNCT
ftr-420	87	11	tax	tax	NOUN
ftr-420	87	12	policy	policy	NOUN
ftr-420	87	13	)	)	PUNCT
ftr-420	87	14	,	,	PUNCT
ftr-420	87	15	dept	dept	NOUN
ftr-420	87	16	.	.	PROPN
ftr-420	87	17	of	of	ADP
ftr-420	87	18	treasury	treasury	PROPN
ftr-420	87	19	,	,	PUNCT
ftr-420	87	20	to	to	ADP
ftr-420	87	21	senator	senator	PROPN
ftr-420	87	22	robert	robert	PROPN
ftr-420	87	23	f.	f.	PROPN
ftr-420	87	24	bennett	bennett	PROPN
ftr-420	87	25	,	,	PUNCT
ftr-420	87	26	dated	date	VERB
ftr-420	87	27	december	december	PROPN
ftr-420	87	28	22	22	NUM
ftr-420	87	29	,	,	PUNCT
ftr-420	87	30	2003	2003	NUM
ftr-420	87	31	,	,	PUNCT
ftr-420	87	32	reprinted	reprint	VERB
ftr-420	87	33	in	in	ADP
ftr-420	87	34	2004	2004	NUM
ftr-420	87	35	tnt	tnt	PROPN
ftr-420	87	36	1	1	NUM
ftr-420	87	37	-	-	SYM
ftr-420	87	38	34	34	NUM
ftr-420	87	39	,	,	PUNCT
ftr-420	87	40	stating	state	VERB
ftr-420	87	41	that	that	SCONJ
ftr-420	87	42	“	"	PUNCT
ftr-420	87	43	[	[	PUNCT
ftr-420	87	44	t]his	t]his	DET
ftr-420	87	45	proposed	propose	VERB
ftr-420	87	46	regulation	regulation	NOUN
ftr-420	87	47	is	be	AUX
ftr-420	87	48	just	just	ADV
ftr-420	87	49	one	one	NUM
ftr-420	87	50	element	element	NOUN
ftr-420	87	51	of	of	ADP
ftr-420	87	52	our	our	PRON
ftr-420	87	53	multifaceted	multifaceted	ADJ
ftr-420	87	54	effort	effort	NOUN
ftr-420	87	55	to	to	PART
ftr-420	87	56	protect	protect	VERB
ftr-420	87	57	the	the	DET
ftr-420	87	58	interests	interest	NOUN
ftr-420	87	59	of	of	ADP
ftr-420	87	60	honest	honest	ADJ
ftr-420	87	61	taxpayers	taxpayer	NOUN
ftr-420	87	62	.	.	PUNCT
ftr-420	87	63	”	"	PUNCT
ftr-420	88	1	see	see	VERB
ftr-420	88	2	also	also	ADV
ftr-420	88	3	amy	amy	PROPN
ftr-420	88	4	hamilton	hamilton	PROPN
ftr-420	88	5	,	,	PUNCT
ftr-420	88	6	“	"	PUNCT
ftr-420	88	7	u.s	u.s	PROPN
ftr-420	88	8	.	.	PROPN
ftr-420	88	9	treasury	treasury	PROPN
ftr-420	88	10	official	official	NOUN
ftr-420	88	11	defends	defend	VERB
ftr-420	88	12	nonresident	nonresident	ADJ
ftr-420	88	13	alien	alien	ADJ
ftr-420	88	14	interest	interest	NOUN
ftr-420	88	15	reporting	report	VERB
ftr-420	88	16	regs	reg	NOUN
ftr-420	88	17	,	,	PUNCT
ftr-420	88	18	”	"	PUNCT
ftr-420	88	19	tax	tax	NOUN
ftr-420	88	20	notes	note	NOUN
ftr-420	88	21	international	international	ADJ
ftr-420	88	22	,	,	PUNCT
ftr-420	88	23	may	may	AUX
ftr-420	88	24	12	12	NUM
ftr-420	88	25	,	,	PUNCT
ftr-420	88	26	2003	2003	NUM
ftr-420	88	27	,	,	PUNCT
ftr-420	88	28	p.	p.	NOUN
ftr-420	88	29	541	541	NUM
ftr-420	88	30	;	;	PUNCT
ftr-420	88	31	statement	statement	NOUN
ftr-420	88	32	of	of	ADP
ftr-420	88	33	pamela	pamela	PROPN
ftr-420	88	34	f.	f.	PROPN
ftr-420	88	35	olson	olson	PROPN
ftr-420	88	36	,	,	PUNCT
ftr-420	88	37	assistant	assistant	NOUN
ftr-420	88	38	secretary	secretary	NOUN
ftr-420	88	39	for	for	ADP
ftr-420	88	40	tax	tax	NOUN
ftr-420	88	41	policy	policy	NOUN
ftr-420	88	42	,	,	PUNCT
ftr-420	88	43	treasury	treasury	PROPN
ftr-420	88	44	department	department	PROPN
ftr-420	88	45	,	,	PUNCT
ftr-420	88	46	before	before	ADP
ftr-420	88	47	house	house	PROPN
ftr-420	88	48	committee	committee	PROPN
ftr-420	88	49	on	on	ADP
ftr-420	88	50	small	small	ADJ
ftr-420	88	51	business	business	NOUN
ftr-420	88	52	,	,	PUNCT
ftr-420	88	53	may	may	AUX
ftr-420	88	54	2	2	NUM
ftr-420	88	55	,	,	PUNCT
ftr-420	88	56	2003	2003	NUM
ftr-420	88	57	,	,	PUNCT
ftr-420	88	58	reprinted	reprint	VERB
ftr-420	88	59	in	in	ADP
ftr-420	88	60	2003	2003	NUM
ftr-420	88	61	tnt	tnt	PROPN
ftr-420	88	62	85	85	NUM
ftr-420	88	63	-	-	SYM
ftr-420	88	64	20	20	NUM
ftr-420	88	65	.	.	PUNCT
ftr-420	89	1	but	but	CCONJ
ftr-420	89	2	see	see	VERB
ftr-420	89	3	letter	letter	NOUN
ftr-420	89	4	of	of	ADP
ftr-420	89	5	fred	fred	PROPN
ftr-420	89	6	l.	l.	PROPN
ftr-420	89	7	smith	smith	PROPN
ftr-420	89	8	jr	jr	PROPN
ftr-420	89	9	.	.	PROPN
ftr-420	89	10	,	,	PUNCT
ftr-420	89	11	president	president	NOUN
ftr-420	89	12	,	,	PUNCT
ftr-420	89	13	competitive	competitive	ADJ
ftr-420	89	14	enterprise	enterprise	NOUN
ftr-420	89	15	institute	institute	NOUN
ftr-420	89	16	,	,	PUNCT
ftr-420	89	17	to	to	ADP
ftr-420	89	18	treasury	treasury	PROPN
ftr-420	89	19	secretary	secretary	PROPN
ftr-420	89	20	john	john	PROPN
ftr-420	89	21	w.	w.	PROPN
ftr-420	89	22	snow	snow	PROPN
ftr-420	89	23	,	,	PUNCT
ftr-420	89	24	sept	sept	PROPN
ftr-420	89	25	.	.	PROPN
ftr-420	89	26	26	26	NUM
ftr-420	89	27	,	,	PUNCT
ftr-420	89	28	2003	2003	NUM
ftr-420	89	29	,	,	PUNCT
ftr-420	89	30	reprinted	reprint	VERB
ftr-420	89	31	in	in	ADP
ftr-420	89	32	2003	2003	NUM
ftr-420	89	33	tnt	tnt	PROPN
ftr-420	89	34	194	194	NUM
ftr-420	89	35	-	-	SYM
ftr-420	89	36	23	23	NUM
ftr-420	89	37	,	,	PUNCT
ftr-420	89	38	in	in	ADP
ftr-420	89	39	which	which	PRON
ftr-420	89	40	mr	mr	PROPN
ftr-420	89	41	.	.	PROPN
ftr-420	89	42	smith	smith	PROPN
ftr-420	89	43	thanks	thanks	PROPN
ftr-420	89	44	secretary	secretary	PROPN
ftr-420	89	45	snow	snow	PROPN
ftr-420	89	46	for	for	ADP
ftr-420	89	47	“	"	PUNCT
ftr-420	89	48	our	our	PRON
ftr-420	89	49	meeting	meeting	NOUN
ftr-420	89	50	in	in	ADP
ftr-420	89	51	your	your	PRON
ftr-420	89	52	offices	office	NOUN
ftr-420	89	53	,	,	PUNCT
ftr-420	89	54	”	"	PUNCT
ftr-420	89	55	and	and	CCONJ
ftr-420	89	56	states	state	NOUN
ftr-420	89	57	:	:	PUNCT
ftr-420	89	58	“	"	PUNCT
ftr-420	89	59	i	i	PRON
ftr-420	89	60	understand	understand	VERB
ftr-420	89	61	that	that	SCONJ
ftr-420	89	62	this	this	DET
ftr-420	89	63	proposal	proposal	NOUN
ftr-420	89	64	is	be	AUX
ftr-420	89	65	opposed	oppose	VERB
ftr-420	89	66	by	by	ADP
ftr-420	89	67	treasury	treasury	PROPN
ftr-420	89	68	and	and	CCONJ
ftr-420	89	69	the	the	DET
ftr-420	89	70	irs	irs	PROPN
ftr-420	89	71	.	.	PUNCT
ftr-420	89	72	”	"	PUNCT
ftr-420	90	1	584	584	NUM
ftr-420	90	2	florida	florida	PROPN
ftr-420	90	3	tax	tax	NOUN
ftr-420	90	4	review	review	NOUN
ftr-420	90	5	[	[	X
ftr-420	90	6	vol.6:6	vol.6:6	NOUN
ftr-420	90	7	this	this	DET
ftr-420	90	8	article	article	NOUN
ftr-420	90	9	will	will	AUX
ftr-420	90	10	explore	explore	VERB
ftr-420	90	11	some	some	DET
ftr-420	90	12	aspects	aspect	NOUN
ftr-420	90	13	of	of	ADP
ftr-420	90	14	the	the	DET
ftr-420	90	15	controversy	controversy	NOUN
ftr-420	90	16	that	that	PRON
ftr-420	90	17	continues	continue	VERB
ftr-420	90	18	to	to	PART
ftr-420	90	19	surround	surround	VERB
ftr-420	90	20	this	this	DET
ftr-420	90	21	proposed	propose	VERB
ftr-420	90	22	regulation	regulation	NOUN
ftr-420	90	23	.	.	PUNCT
ftr-420	91	1	first	first	ADV
ftr-420	91	2	,	,	PUNCT
ftr-420	91	3	the	the	DET
ftr-420	91	4	article	article	NOUN
ftr-420	91	5	will	will	AUX
ftr-420	91	6	discuss	discuss	VERB
ftr-420	91	7	the	the	DET
ftr-420	91	8	chief	chief	ADJ
ftr-420	91	9	justification	justification	NOUN
ftr-420	91	10	for	for	ADP
ftr-420	91	11	the	the	DET
ftr-420	91	12	regulation	regulation	NOUN
ftr-420	91	13	,	,	PUNCT
ftr-420	91	14	i.e.	i.e.	X
ftr-420	91	15	,	,	PUNCT
ftr-420	91	16	to	to	PART
ftr-420	91	17	enhance	enhance	VERB
ftr-420	91	18	and	and	CCONJ
ftr-420	91	19	broaden	broaden	VERB
ftr-420	91	20	efforts	effort	NOUN
ftr-420	91	21	to	to	PART
ftr-420	91	22	exchange	exchange	VERB
ftr-420	91	23	tax	tax	NOUN
ftr-420	91	24	information	information	NOUN
ftr-420	91	25	with	with	ADP
ftr-420	91	26	treaty	treaty	NOUN
ftr-420	91	27	partners	partner	NOUN
ftr-420	91	28	.	.	PUNCT
ftr-420	92	1	this	this	DET
ftr-420	92	2	part	part	NOUN
ftr-420	92	3	will	will	AUX
ftr-420	92	4	explain	explain	VERB
ftr-420	92	5	that	that	SCONJ
ftr-420	92	6	greater	great	ADJ
ftr-420	92	7	information	information	NOUN
ftr-420	92	8	sharing	sharing	NOUN
ftr-420	92	9	is	be	AUX
ftr-420	92	10	needed	need	VERB
ftr-420	92	11	as	as	ADP
ftr-420	92	12	a	a	DET
ftr-420	92	13	means	means	NOUN
ftr-420	92	14	to	to	PART
ftr-420	92	15	counter	counter	VERB
ftr-420	92	16	the	the	DET
ftr-420	92	17	use	use	NOUN
ftr-420	92	18	of	of	ADP
ftr-420	92	19	offshore	offshore	ADJ
ftr-420	92	20	bank	bank	NOUN
ftr-420	92	21	accounts	account	NOUN
ftr-420	92	22	to	to	PART
ftr-420	92	23	facilitate	facilitate	VERB
ftr-420	92	24	tax	tax	NOUN
ftr-420	92	25	evasion	evasion	NOUN
ftr-420	92	26	.	.	PUNCT
ftr-420	93	1	in	in	ADP
ftr-420	93	2	the	the	DET
ftr-420	93	3	next	next	ADJ
ftr-420	93	4	part	part	NOUN
ftr-420	93	5	,	,	PUNCT
ftr-420	93	6	the	the	DET
ftr-420	93	7	article	article	NOUN
ftr-420	93	8	will	will	AUX
ftr-420	93	9	assess	assess	VERB
ftr-420	93	10	the	the	DET
ftr-420	93	11	concern	concern	NOUN
ftr-420	93	12	of	of	ADP
ftr-420	93	13	many	many	ADJ
ftr-420	93	14	critics	critic	NOUN
ftr-420	93	15	that	that	SCONJ
ftr-420	93	16	the	the	DET
ftr-420	93	17	regulation	regulation	NOUN
ftr-420	93	18	will	will	AUX
ftr-420	93	19	lead	lead	VERB
ftr-420	93	20	to	to	ADP
ftr-420	93	21	unwarranted	unwarranted	ADJ
ftr-420	93	22	invasion	invasion	NOUN
ftr-420	93	23	of	of	ADP
ftr-420	93	24	financial	financial	ADJ
ftr-420	93	25	privacy	privacy	NOUN
ftr-420	93	26	.	.	PUNCT
ftr-420	94	1	the	the	DET
ftr-420	94	2	article	article	NOUN
ftr-420	94	3	describes	describe	VERB
ftr-420	94	4	how	how	SCONJ
ftr-420	94	5	congress	congress	PROPN
ftr-420	94	6	has	have	AUX
ftr-420	94	7	already	already	ADV
ftr-420	94	8	had	have	VERB
ftr-420	94	9	to	to	PART
ftr-420	94	10	limit	limit	VERB
ftr-420	94	11	americans	americans	PROPN
ftr-420	94	12	’	’	PART
ftr-420	94	13	financial	financial	ADJ
ftr-420	94	14	privacy	privacy	NOUN
ftr-420	94	15	in	in	ADP
ftr-420	94	16	order	order	NOUN
ftr-420	94	17	to	to	PART
ftr-420	94	18	provide	provide	VERB
ftr-420	94	19	the	the	DET
ftr-420	94	20	irs	irs	PROPN
ftr-420	94	21	with	with	ADP
ftr-420	94	22	adequate	adequate	ADJ
ftr-420	94	23	tools	tool	NOUN
ftr-420	94	24	for	for	ADP
ftr-420	94	25	verifying	verify	VERB
ftr-420	94	26	the	the	DET
ftr-420	94	27	accuracy	accuracy	NOUN
ftr-420	94	28	of	of	ADP
ftr-420	94	29	income	income	NOUN
ftr-420	94	30	tax	tax	NOUN
ftr-420	94	31	returns	return	NOUN
ftr-420	94	32	.	.	PUNCT
ftr-420	95	1	the	the	DET
ftr-420	95	2	article	article	NOUN
ftr-420	95	3	then	then	ADV
ftr-420	95	4	argues	argue	VERB
ftr-420	95	5	that	that	SCONJ
ftr-420	95	6	,	,	PUNCT
ftr-420	95	7	assuming	assume	VERB
ftr-420	95	8	appropriate	appropriate	ADJ
ftr-420	95	9	safeguards	safeguard	NOUN
ftr-420	95	10	are	be	AUX
ftr-420	95	11	in	in	ADP
ftr-420	95	12	place	place	NOUN
ftr-420	95	13	,	,	PUNCT
ftr-420	95	14	broader	broad	ADJ
ftr-420	95	15	information	information	NOUN
ftr-420	95	16	exchange	exchange	NOUN
ftr-420	95	17	with	with	ADP
ftr-420	95	18	our	our	PRON
ftr-420	95	19	treaty	treaty	NOUN
ftr-420	95	20	partners	partner	NOUN
ftr-420	95	21	will	will	AUX
ftr-420	95	22	not	not	PART
ftr-420	95	23	significantly	significantly	ADV
ftr-420	95	24	diminish	diminish	VERB
ftr-420	95	25	the	the	DET
ftr-420	95	26	existing	exist	VERB
ftr-420	95	27	degree	degree	NOUN
ftr-420	95	28	of	of	ADP
ftr-420	95	29	privacy	privacy	NOUN
ftr-420	95	30	.	.	PUNCT
ftr-420	96	1	the	the	DET
ftr-420	96	2	final	final	ADJ
ftr-420	96	3	part	part	NOUN
ftr-420	96	4	of	of	ADP
ftr-420	96	5	the	the	DET
ftr-420	96	6	article	article	NOUN
ftr-420	96	7	suggests	suggest	VERB
ftr-420	96	8	that	that	SCONJ
ftr-420	96	9	some	some	DET
ftr-420	96	10	criticism	criticism	NOUN
ftr-420	96	11	of	of	ADP
ftr-420	96	12	the	the	DET
ftr-420	96	13	proposed	propose	VERB
ftr-420	96	14	regulation	regulation	NOUN
ftr-420	96	15	may	may	AUX
ftr-420	96	16	have	have	VERB
ftr-420	96	17	the	the	DET
ftr-420	96	18	objective	objective	NOUN
ftr-420	96	19	of	of	ADP
ftr-420	96	20	replacing	replace	VERB
ftr-420	96	21	the	the	DET
ftr-420	96	22	income	income	NOUN
ftr-420	96	23	tax	tax	NOUN
ftr-420	96	24	with	with	ADP
ftr-420	96	25	another	another	DET
ftr-420	96	26	tax	tax	NOUN
ftr-420	96	27	system	system	NOUN
ftr-420	96	28	that	that	PRON
ftr-420	96	29	would	would	AUX
ftr-420	96	30	afford	afford	VERB
ftr-420	96	31	greater	great	ADJ
ftr-420	96	32	financial	financial	ADJ
ftr-420	96	33	privacy	privacy	NOUN
ftr-420	96	34	.	.	PUNCT
ftr-420	97	1	the	the	DET
ftr-420	97	2	article	article	NOUN
ftr-420	97	3	will	will	AUX
ftr-420	97	4	not	not	PART
ftr-420	97	5	address	address	VERB
ftr-420	97	6	the	the	DET
ftr-420	97	7	effects	effect	NOUN
ftr-420	97	8	of	of	ADP
ftr-420	97	9	the	the	DET
ftr-420	97	10	proposed	propose	VERB
ftr-420	97	11	regulation	regulation	NOUN
ftr-420	97	12	on	on	ADP
ftr-420	97	13	the	the	DET
ftr-420	97	14	well	well	ADV
ftr-420	97	15	-	-	PUNCT
ftr-420	97	16	being	being	NOUN
ftr-420	97	17	of	of	ADP
ftr-420	97	18	u.s	u.s	PROPN
ftr-420	97	19	.	.	PROPN
ftr-420	97	20	banks	bank	NOUN
ftr-420	97	21	or	or	CCONJ
ftr-420	97	22	on	on	ADP
ftr-420	97	23	the	the	DET
ftr-420	97	24	u.s	u.s	PROPN
ftr-420	97	25	.	.	PROPN
ftr-420	97	26	economy	economy	NOUN
ftr-420	97	27	nor	nor	CCONJ
ftr-420	97	28	will	will	AUX
ftr-420	97	29	it	it	PRON
ftr-420	97	30	address	address	VERB
ftr-420	97	31	arguments	argument	NOUN
ftr-420	97	32	that	that	SCONJ
ftr-420	97	33	the	the	DET
ftr-420	97	34	treasury	treasury	NOUN
ftr-420	97	35	may	may	AUX
ftr-420	97	36	lack	lack	VERB
ftr-420	97	37	the	the	DET
ftr-420	97	38	authority	authority	NOUN
ftr-420	97	39	to	to	PART
ftr-420	97	40	issue	issue	VERB
ftr-420	97	41	the	the	DET
ftr-420	97	42	regulation	regulation	NOUN
ftr-420	97	43	under	under	ADP
ftr-420	97	44	current	current	ADJ
ftr-420	97	45	law	law	NOUN
ftr-420	97	46	.	.	PUNCT
ftr-420	98	1	i.	i.	PROPN
ftr-420	98	2	the	the	DET
ftr-420	98	3	rationale	rationale	NOUN
ftr-420	98	4	for	for	ADP
ftr-420	98	5	the	the	DET
ftr-420	98	6	regulation	regulation	NOUN
ftr-420	98	7	a.	a.	NOUN
ftr-420	98	8	the	the	DET
ftr-420	98	9	irs	irs	PROPN
ftr-420	98	10	explanation	explanation	NOUN
ftr-420	98	11	1	1	NUM
ftr-420	98	12	.	.	PUNCT
ftr-420	99	1	detecting	detect	VERB
ftr-420	99	2	u.s	u.s	PROPN
ftr-420	99	3	.	.	PROPN
ftr-420	99	4	taxpayers	taxpayer	NOUN
ftr-420	99	5	posing	pose	VERB
ftr-420	99	6	as	as	ADP
ftr-420	99	7	foreigners	foreigner	NOUN
ftr-420	99	8	when	when	SCONJ
ftr-420	99	9	the	the	DET
ftr-420	99	10	clinton	clinton	PROPN
ftr-420	99	11	administration	administration	NOUN
ftr-420	99	12	issued	issue	VERB
ftr-420	99	13	the	the	DET
ftr-420	99	14	proposed	propose	VERB
ftr-420	99	15	regulation	regulation	NOUN
ftr-420	99	16	in	in	ADP
ftr-420	99	17	2001	2001	NUM
ftr-420	99	18	,	,	PUNCT
ftr-420	99	19	it	it	PRON
ftr-420	99	20	offered	offer	VERB
ftr-420	99	21	two	two	NUM
ftr-420	99	22	justifications	justification	NOUN
ftr-420	99	23	.	.	PUNCT
ftr-420	100	1	the	the	DET
ftr-420	100	2	first	first	ADJ
ftr-420	100	3	was	be	AUX
ftr-420	100	4	“	"	PUNCT
ftr-420	100	5	to	to	PART
ftr-420	100	6	ensure	ensure	VERB
ftr-420	100	7	voluntary	voluntary	ADJ
ftr-420	100	8	compliance	compliance	NOUN
ftr-420	100	9	by	by	ADP
ftr-420	100	10	u.s	u.s	PROPN
ftr-420	100	11	.	.	PROPN
ftr-420	100	12	taxpayers	taxpayer	NOUN
ftr-420	100	13	by	by	ADP
ftr-420	100	14	minimizing	minimize	VERB
ftr-420	100	15	the	the	DET
ftr-420	100	16	possibility	possibility	NOUN
ftr-420	100	17	of	of	ADP
ftr-420	100	18	avoidance	avoidance	NOUN
ftr-420	100	19	of	of	ADP
ftr-420	100	20	the	the	DET
ftr-420	100	21	u.s	u.s	PROPN
ftr-420	100	22	.	.	PROPN
ftr-420	100	23	information	information	NOUN
ftr-420	100	24	reporting	reporting	NOUN
ftr-420	100	25	system	system	NOUN
ftr-420	100	26	(	(	PUNCT
ftr-420	100	27	such	such	ADJ
ftr-420	100	28	as	as	ADP
ftr-420	100	29	through	through	ADP
ftr-420	100	30	false	false	ADJ
ftr-420	100	31	claims	claim	NOUN
ftr-420	100	32	of	of	ADP
ftr-420	100	33	foreign	foreign	ADJ
ftr-420	100	34	status).”11	status).”11	PROPN
ftr-420	100	35	a	a	DET
ftr-420	100	36	bank	bank	NOUN
ftr-420	100	37	located	locate	VERB
ftr-420	100	38	in	in	ADP
ftr-420	100	39	the	the	DET
ftr-420	100	40	u.s	u.s	PROPN
ftr-420	100	41	.	.	PROPN
ftr-420	100	42	that	that	PRON
ftr-420	100	43	pays	pay	VERB
ftr-420	100	44	interest	interest	NOUN
ftr-420	100	45	on	on	ADP
ftr-420	100	46	deposits	deposit	NOUN
ftr-420	100	47	is	be	AUX
ftr-420	100	48	generally	generally	ADV
ftr-420	100	49	required	require	VERB
ftr-420	100	50	to	to	PART
ftr-420	100	51	report	report	VERB
ftr-420	100	52	the	the	DET
ftr-420	100	53	amount	amount	NOUN
ftr-420	100	54	paid	pay	VERB
ftr-420	100	55	and	and	CCONJ
ftr-420	100	56	the	the	DET
ftr-420	100	57	recipient	recipient	NOUN
ftr-420	100	58	to	to	ADP
ftr-420	100	59	the	the	DET
ftr-420	100	60	irs	irs	PROPN
ftr-420	100	61	on	on	ADP
ftr-420	100	62	form	form	NOUN
ftr-420	100	63	1099.12	1099.12	NUM
ftr-420	100	64	however	however	ADV
ftr-420	100	65	,	,	PUNCT
ftr-420	100	66	under	under	ADP
ftr-420	100	67	current	current	ADJ
ftr-420	100	68	law	law	NOUN
ftr-420	100	69	,	,	PUNCT
ftr-420	100	70	no	no	DET
ftr-420	100	71	reporting	reporting	NOUN
ftr-420	100	72	is	be	AUX
ftr-420	100	73	required	require	VERB
ftr-420	100	74	if	if	SCONJ
ftr-420	100	75	the	the	DET
ftr-420	100	76	bank	bank	NOUN
ftr-420	100	77	has	have	VERB
ftr-420	100	78	appropriate	appropriate	ADJ
ftr-420	100	79	documentation	documentation	NOUN
ftr-420	100	80	that	that	SCONJ
ftr-420	100	81	the	the	DET
ftr-420	100	82	recipient	recipient	NOUN
ftr-420	100	83	is	be	AUX
ftr-420	100	84	a	a	DET
ftr-420	100	85	foreign	foreign	ADJ
ftr-420	100	86	payee	payee	NOUN
ftr-420	100	87	(	(	PUNCT
ftr-420	100	88	other	other	ADJ
ftr-420	100	89	than	than	ADP
ftr-420	100	90	a	a	DET
ftr-420	100	91	canadian	canadian	ADJ
ftr-420	100	92	resident	resident	NOUN
ftr-420	100	93	)	)	PUNCT
ftr-420	100	94	.	.	PUNCT
ftr-420	101	1	therefore	therefore	ADV
ftr-420	101	2	,	,	PUNCT
ftr-420	101	3	a	a	DET
ftr-420	101	4	u.s	u.s	PROPN
ftr-420	101	5	.	.	PROPN
ftr-420	101	6	citizen	citizen	PROPN
ftr-420	101	7	or	or	CCONJ
ftr-420	101	8	resident	resident	NOUN
ftr-420	101	9	can	can	AUX
ftr-420	101	10	avoid	avoid	VERB
ftr-420	101	11	a	a	DET
ftr-420	101	12	u.s	u.s	PROPN
ftr-420	101	13	.	.	PROPN
ftr-420	101	14	bank	bank	PROPN
ftr-420	101	15	’s	’s	PART
ftr-420	101	16	filing13	filing13	PROPN
ftr-420	101	17	11	11	NUM
ftr-420	101	18	.	.	PUNCT
ftr-420	102	1	reg-126100	reg-126100	NOUN
ftr-420	102	2	-	-	PUNCT
ftr-420	102	3	00	00	NUM
ftr-420	102	4	,	,	PUNCT
ftr-420	102	5	supra	supra	PROPN
ftr-420	102	6	note	note	PROPN
ftr-420	102	7	1	1	NUM
ftr-420	102	8	,	,	PUNCT
ftr-420	102	9	¶	¶	PROPN
ftr-420	102	10	19	19	NUM
ftr-420	102	11	.	.	PROPN
ftr-420	102	12	12	12	NUM
ftr-420	102	13	.	.	PUNCT
ftr-420	103	1	see	see	VERB
ftr-420	103	2	irc	irc	PROPN
ftr-420	103	3	§	§	PROPN
ftr-420	103	4	6049(a	6049(a	NOUN
ftr-420	103	5	)	)	PUNCT
ftr-420	103	6	;	;	PUNCT
ftr-420	104	1	treas	treas	PROPN
ftr-420	104	2	.	.	PUNCT
ftr-420	105	1	reg	reg	PROPN
ftr-420	105	2	.	.	PUNCT
ftr-420	106	1	§	§	PROPN
ftr-420	106	2	1.6049	1.6049	NUM
ftr-420	106	3	-	-	SYM
ftr-420	106	4	4	4	NUM
ftr-420	106	5	.	.	NOUN
ftr-420	106	6	13	13	NUM
ftr-420	106	7	.	.	PUNCT
ftr-420	106	8	section	section	NOUN
ftr-420	106	9	6049(b	6049(b	ADP
ftr-420	106	10	)	)	PUNCT
ftr-420	106	11	provides	provide	VERB
ftr-420	106	12	that	that	DET
ftr-420	106	13	form	form	NOUN
ftr-420	106	14	1099	1099	NUM
ftr-420	106	15	reporting	reporting	NOUN
ftr-420	106	16	is	be	AUX
ftr-420	106	17	not	not	PART
ftr-420	106	18	required	require	VERB
ftr-420	106	19	for	for	ADP
ftr-420	106	20	an	an	DET
ftr-420	106	21	amount	amount	NOUN
ftr-420	106	22	subject	subject	ADJ
ftr-420	106	23	to	to	ADP
ftr-420	106	24	withholding	withhold	VERB
ftr-420	106	25	under	under	ADP
ftr-420	106	26	§	§	PROPN
ftr-420	106	27	1441	1441	NUM
ftr-420	106	28	or	or	CCONJ
ftr-420	106	29	1442	1442	NUM
ftr-420	106	30	or	or	CCONJ
ftr-420	106	31	any	any	DET
ftr-420	106	32	amount	amount	NOUN
ftr-420	106	33	that	that	PRON
ftr-420	106	34	would	would	AUX
ftr-420	106	35	be	be	AUX
ftr-420	106	36	subject	subject	ADJ
ftr-420	106	37	to	to	ADP
ftr-420	106	38	such	such	ADJ
ftr-420	106	39	withholding	withholding	NOUN
ftr-420	106	40	but	but	CCONJ
ftr-420	106	41	for	for	ADP
ftr-420	106	42	the	the	DET
ftr-420	106	43	fact	fact	NOUN
ftr-420	106	44	that	that	SCONJ
ftr-420	106	45	such	such	ADJ
ftr-420	106	46	amount	amount	NOUN
ftr-420	106	47	is	be	AUX
ftr-420	106	48	described	describe	VERB
ftr-420	106	49	in	in	ADP
ftr-420	106	50	§	§	PROPN
ftr-420	106	51	871(i)(2	871(i)(2	NUM
ftr-420	106	52	)	)	PUNCT
ftr-420	106	53	.	.	PUNCT
ftr-420	107	1	2004	2004	NUM
ftr-420	107	2	]	]	PUNCT
ftr-420	107	3	sharing	share	VERB
ftr-420	107	4	bank	bank	NOUN
ftr-420	107	5	deposit	deposit	NOUN
ftr-420	107	6	information	information	NOUN
ftr-420	107	7	with	with	ADP
ftr-420	107	8	other	other	ADJ
ftr-420	107	9	countries	country	NOUN
ftr-420	107	10	648	648	NUM
ftr-420	107	11	a	a	DET
ftr-420	107	12	form	form	NOUN
ftr-420	107	13	1099	1099	NUM
ftr-420	107	14	regarding	regard	VERB
ftr-420	107	15	interest	interest	NOUN
ftr-420	107	16	paid	pay	VERB
ftr-420	107	17	to	to	ADP
ftr-420	107	18	him	he	PRON
ftr-420	107	19	if	if	SCONJ
ftr-420	107	20	he	he	PRON
ftr-420	107	21	falsely	falsely	ADV
ftr-420	107	22	files	file	VERB
ftr-420	107	23	with	with	ADP
ftr-420	107	24	the	the	DET
ftr-420	107	25	bank	bank	NOUN
ftr-420	107	26	a	a	DET
ftr-420	107	27	statement	statement	NOUN
ftr-420	107	28	of	of	ADP
ftr-420	107	29	his	his	PRON
ftr-420	107	30	foreign	foreign	ADJ
ftr-420	107	31	status	status	NOUN
ftr-420	107	32	(	(	PUNCT
ftr-420	107	33	on	on	ADP
ftr-420	107	34	irs	irs	PROPN
ftr-420	107	35	form	form	NOUN
ftr-420	107	36	w-8	w-8	ADJ
ftr-420	107	37	)	)	PUNCT
ftr-420	107	38	.	.	PUNCT
ftr-420	108	1	there	there	PRON
ftr-420	108	2	is	be	VERB
ftr-420	108	3	no	no	DET
ftr-420	108	4	mechanism	mechanism	NOUN
ftr-420	108	5	under	under	ADP
ftr-420	108	6	current	current	ADJ
ftr-420	108	7	law	law	NOUN
ftr-420	108	8	that	that	PRON
ftr-420	108	9	would	would	AUX
ftr-420	108	10	block	block	VERB
ftr-420	108	11	this	this	DET
ftr-420	108	12	type	type	NOUN
ftr-420	108	13	of	of	ADP
ftr-420	108	14	perjurious	perjurious	ADJ
ftr-420	108	15	action	action	NOUN
ftr-420	108	16	.	.	PUNCT
ftr-420	109	1	the	the	DET
ftr-420	109	2	bank	bank	NOUN
ftr-420	109	3	paying	pay	VERB
ftr-420	109	4	the	the	DET
ftr-420	109	5	interest	interest	NOUN
ftr-420	109	6	is	be	AUX
ftr-420	109	7	entitled	entitle	VERB
ftr-420	109	8	to	to	PART
ftr-420	109	9	rely	rely	VERB
ftr-420	109	10	on	on	ADP
ftr-420	109	11	a	a	DET
ftr-420	109	12	valid	valid	ADJ
ftr-420	109	13	form	form	NOUN
ftr-420	109	14	w-8	w-8	X
ftr-420	109	15	(	(	PUNCT
ftr-420	109	16	if	if	SCONJ
ftr-420	109	17	it	it	PRON
ftr-420	109	18	does	do	AUX
ftr-420	109	19	not	not	PART
ftr-420	109	20	know	know	VERB
ftr-420	109	21	or	or	CCONJ
ftr-420	109	22	have	have	VERB
ftr-420	109	23	reason	reason	NOUN
ftr-420	109	24	to	to	PART
ftr-420	109	25	know	know	VERB
ftr-420	109	26	of	of	ADP
ftr-420	109	27	the	the	DET
ftr-420	109	28	inaccuracy).14	inaccuracy).14	PROPN
ftr-420	109	29	section	section	NOUN
ftr-420	109	30	6049(b)(2)(c	6049(b)(2)(c	NUM
ftr-420	109	31	)	)	PUNCT
ftr-420	109	32	,	,	PUNCT
ftr-420	109	33	(	(	PUNCT
ftr-420	109	34	b)(5)(a),(b)(iv	b)(5)(a),(b)(iv	PROPN
ftr-420	109	35	)	)	PUNCT
ftr-420	109	36	.	.	PUNCT
ftr-420	110	1	see	see	VERB
ftr-420	110	2	fsa	fsa	PROPN
ftr-420	110	3	1998	1998	NUM
ftr-420	110	4	-	-	SYM
ftr-420	110	5	381	381	NUM
ftr-420	110	6	,	,	PUNCT
ftr-420	110	7	august	august	PROPN
ftr-420	110	8	24	24	NUM
ftr-420	110	9	,	,	PUNCT
ftr-420	110	10	1992	1992	NUM
ftr-420	110	11	,	,	PUNCT
ftr-420	110	12	available	available	ADJ
ftr-420	110	13	in	in	ADP
ftr-420	110	14	98	98	NUM
ftr-420	110	15	tnt	tnt	NOUN
ftr-420	110	16	220	220	NUM
ftr-420	110	17	-	-	SYM
ftr-420	110	18	85	85	NUM
ftr-420	110	19	.	.	PUNCT
ftr-420	111	1	the	the	DET
ftr-420	111	2	regulations	regulation	NOUN
ftr-420	111	3	interpret	interpret	VERB
ftr-420	111	4	this	this	DET
ftr-420	111	5	provision	provision	NOUN
ftr-420	111	6	as	as	ADP
ftr-420	111	7	making	make	VERB
ftr-420	111	8	an	an	DET
ftr-420	111	9	exception	exception	NOUN
ftr-420	111	10	from	from	ADP
ftr-420	111	11	form	form	NOUN
ftr-420	111	12	1099	1099	NUM
ftr-420	111	13	reporting	reporting	NOUN
ftr-420	111	14	for	for	ADP
ftr-420	111	15	“	"	PUNCT
ftr-420	111	16	payments	payment	NOUN
ftr-420	111	17	that	that	PRON
ftr-420	111	18	a	a	DET
ftr-420	111	19	payor	payor	NOUN
ftr-420	111	20	can	can	AUX
ftr-420	111	21	,	,	PUNCT
ftr-420	111	22	prior	prior	ADV
ftr-420	111	23	to	to	ADP
ftr-420	111	24	payment	payment	NOUN
ftr-420	111	25	,	,	PUNCT
ftr-420	111	26	reliably	reliably	ADV
ftr-420	111	27	associate	associate	VERB
ftr-420	111	28	with	with	ADP
ftr-420	111	29	documentation	documentation	NOUN
ftr-420	111	30	upon	upon	SCONJ
ftr-420	111	31	which	which	PRON
ftr-420	111	32	it	it	PRON
ftr-420	111	33	may	may	AUX
ftr-420	111	34	rely	rely	VERB
ftr-420	111	35	to	to	PART
ftr-420	111	36	treat	treat	VERB
ftr-420	111	37	the	the	DET
ftr-420	111	38	payment	payment	NOUN
ftr-420	111	39	as	as	SCONJ
ftr-420	111	40	made	make	VERB
ftr-420	111	41	to	to	ADP
ftr-420	111	42	a	a	DET
ftr-420	111	43	foreign	foreign	ADJ
ftr-420	111	44	beneficial	beneficial	ADJ
ftr-420	111	45	owner	owner	NOUN
ftr-420	111	46	in	in	ADP
ftr-420	111	47	accordance	accordance	NOUN
ftr-420	111	48	with	with	ADP
ftr-420	111	49	§	§	PROPN
ftr-420	111	50	1.1441	1.1441	NUM
ftr-420	111	51	-	-	SYM
ftr-420	111	52	1(e)(1)(ii	1(e)(1)(ii	NUM
ftr-420	111	53	)	)	PUNCT
ftr-420	111	54	.	.	PUNCT
ftr-420	111	55	”	"	PUNCT
ftr-420	112	1	treas	treas	PROPN
ftr-420	112	2	.	.	PUNCT
ftr-420	113	1	reg	reg	PROPN
ftr-420	113	2	.	.	PUNCT
ftr-420	114	1	§	§	PROPN
ftr-420	114	2	1.6049	1.6049	NUM
ftr-420	114	3	-	-	PUNCT
ftr-420	114	4	5(b)(12	5(b)(12	NUM
ftr-420	114	5	)	)	PUNCT
ftr-420	114	6	.	.	PUNCT
ftr-420	115	1	this	this	DET
ftr-420	115	2	exception	exception	NOUN
ftr-420	115	3	to	to	ADP
ftr-420	115	4	the	the	DET
ftr-420	115	5	filing	filing	NOUN
ftr-420	115	6	requirement	requirement	NOUN
ftr-420	115	7	is	be	AUX
ftr-420	115	8	not	not	PART
ftr-420	115	9	available	available	ADJ
ftr-420	115	10	,	,	PUNCT
ftr-420	115	11	however	however	ADV
ftr-420	115	12	,	,	PUNCT
ftr-420	115	13	for	for	ADP
ftr-420	115	14	interest	interest	NOUN
ftr-420	115	15	on	on	ADP
ftr-420	115	16	a	a	DET
ftr-420	115	17	deposit	deposit	NOUN
ftr-420	115	18	that	that	PRON
ftr-420	115	19	is	be	AUX
ftr-420	115	20	not	not	PART
ftr-420	115	21	effectively	effectively	ADV
ftr-420	115	22	connected	connect	VERB
ftr-420	115	23	to	to	ADP
ftr-420	115	24	a	a	DET
ftr-420	115	25	u.s	u.s	PROPN
ftr-420	115	26	.	.	PROPN
ftr-420	115	27	trade	trade	NOUN
ftr-420	115	28	or	or	CCONJ
ftr-420	115	29	business	business	NOUN
ftr-420	115	30	and	and	CCONJ
ftr-420	115	31	is	be	AUX
ftr-420	115	32	paid	pay	VERB
ftr-420	115	33	to	to	ADP
ftr-420	115	34	a	a	DET
ftr-420	115	35	canadian	canadian	ADJ
ftr-420	115	36	nonresident	nonresident	ADJ
ftr-420	115	37	alien	alien	ADJ
ftr-420	115	38	individual	individual	NOUN
ftr-420	115	39	if	if	SCONJ
ftr-420	115	40	the	the	DET
ftr-420	115	41	deposit	deposit	NOUN
ftr-420	115	42	is	be	AUX
ftr-420	115	43	maintained	maintain	VERB
ftr-420	115	44	at	at	ADP
ftr-420	115	45	an	an	DET
ftr-420	115	46	office	office	NOUN
ftr-420	115	47	within	within	ADP
ftr-420	115	48	the	the	DET
ftr-420	115	49	u.s	u.s	PROPN
ftr-420	115	50	.	.	PROPN
ftr-420	115	51	treas	treas	PROPN
ftr-420	115	52	.	.	PUNCT
ftr-420	116	1	reg	reg	PROPN
ftr-420	116	2	.	.	PUNCT
ftr-420	117	1	§	§	NOUN
ftr-420	117	2	1.6049	1.6049	NUM
ftr-420	117	3	-	-	SYM
ftr-420	117	4	5(b)(12	5(b)(12	NUM
ftr-420	117	5	)	)	PUNCT
ftr-420	117	6	;	;	PUNCT
ftr-420	117	7	§	§	PROPN
ftr-420	117	8	1.6049	1.6049	NUM
ftr-420	117	9	-	-	SYM
ftr-420	117	10	8(a	8(a	NUM
ftr-420	117	11	)	)	PUNCT
ftr-420	117	12	.	.	PUNCT
ftr-420	118	1	see	see	VERB
ftr-420	118	2	discussion	discussion	NOUN
ftr-420	118	3	in	in	ADP
ftr-420	118	4	supra	supra	PROPN
ftr-420	118	5	note	note	PROPN
ftr-420	118	6	3	3	NUM
ftr-420	118	7	.	.	NOUN
ftr-420	118	8	14	14	NUM
ftr-420	118	9	.	.	PUNCT
ftr-420	119	1	under	under	ADP
ftr-420	119	2	treas	treas	PROPN
ftr-420	119	3	.	.	PUNCT
ftr-420	120	1	reg	reg	PROPN
ftr-420	120	2	.	.	PUNCT
ftr-420	121	1	§	§	PROPN
ftr-420	121	2	1.1441	1.1441	NUM
ftr-420	121	3	-	-	SYM
ftr-420	121	4	1(e)(1)(ii	1(e)(1)(ii	NUM
ftr-420	121	5	)	)	PUNCT
ftr-420	121	6	,	,	PUNCT
ftr-420	121	7	a	a	DET
ftr-420	121	8	“	"	PUNCT
ftr-420	121	9	withholding	withhold	VERB
ftr-420	121	10	agent	agent	NOUN
ftr-420	121	11	may	may	AUX
ftr-420	121	12	treat	treat	VERB
ftr-420	121	13	a	a	DET
ftr-420	121	14	payment	payment	NOUN
ftr-420	121	15	as	as	SCONJ
ftr-420	121	16	made	make	VERB
ftr-420	121	17	to	to	ADP
ftr-420	121	18	a	a	DET
ftr-420	121	19	foreign	foreign	ADJ
ftr-420	121	20	person	person	NOUN
ftr-420	121	21	that	that	PRON
ftr-420	121	22	is	be	AUX
ftr-420	121	23	a	a	DET
ftr-420	121	24	beneficial	beneficial	ADJ
ftr-420	121	25	owner	owner	NOUN
ftr-420	121	26	if	if	SCONJ
ftr-420	121	27	.	.	PUNCT
ftr-420	121	28	.	.	PUNCT
ftr-420	121	29	.	.	PUNCT
ftr-420	122	1	the	the	DET
ftr-420	122	2	withholding	withhold	VERB
ftr-420	122	3	agent	agent	NOUN
ftr-420	122	4	can	can	AUX
ftr-420	122	5	reliably	reliably	ADV
ftr-420	122	6	associate	associate	VERB
ftr-420	122	7	the	the	DET
ftr-420	122	8	payment	payment	NOUN
ftr-420	122	9	with	with	ADP
ftr-420	122	10	a	a	DET
ftr-420	122	11	beneficial	beneficial	ADJ
ftr-420	122	12	owner	owner	NOUN
ftr-420	122	13	certificate	certificate	NOUN
ftr-420	122	14	.	.	PUNCT
ftr-420	122	15	.	.	PUNCT
ftr-420	123	1	.	.	PUNCT
ftr-420	124	1	furnished	furnish	VERB
ftr-420	124	2	by	by	ADP
ftr-420	124	3	the	the	DET
ftr-420	124	4	person	person	NOUN
ftr-420	124	5	whose	whose	DET
ftr-420	124	6	name	name	NOUN
ftr-420	124	7	is	be	AUX
ftr-420	124	8	on	on	ADP
ftr-420	124	9	the	the	DET
ftr-420	124	10	certificate	certificate	NOUN
ftr-420	124	11	.	.	PUNCT
ftr-420	124	12	”	"	PUNCT
ftr-420	125	1	this	this	DET
ftr-420	125	2	certificate	certificate	NOUN
ftr-420	125	3	is	be	AUX
ftr-420	125	4	“	"	PUNCT
ftr-420	125	5	a	a	DET
ftr-420	125	6	statement	statement	NOUN
ftr-420	125	7	by	by	ADP
ftr-420	125	8	which	which	PRON
ftr-420	125	9	the	the	DET
ftr-420	125	10	beneficial	beneficial	ADJ
ftr-420	125	11	owner	owner	NOUN
ftr-420	125	12	of	of	ADP
ftr-420	125	13	the	the	DET
ftr-420	125	14	payment	payment	NOUN
ftr-420	125	15	represents	represent	VERB
ftr-420	125	16	that	that	SCONJ
ftr-420	125	17	it	it	PRON
ftr-420	125	18	is	be	AUX
ftr-420	125	19	a	a	DET
ftr-420	125	20	foreign	foreign	ADJ
ftr-420	125	21	person	person	NOUN
ftr-420	125	22	,	,	PUNCT
ftr-420	125	23	”	"	PUNCT
ftr-420	125	24	and	and	CCONJ
ftr-420	125	25	it	it	PRON
ftr-420	125	26	is	be	AUX
ftr-420	125	27	provided	provide	VERB
ftr-420	125	28	on	on	ADP
ftr-420	125	29	irs	irs	PROPN
ftr-420	125	30	form	form	NOUN
ftr-420	125	31	w-8	w-8	ADJ
ftr-420	125	32	.	.	PUNCT
ftr-420	126	1	reg	reg	NOUN
ftr-420	126	2	.	.	PUNCT
ftr-420	127	1	§	§	PROPN
ftr-420	127	2	1.1441	1.1441	NUM
ftr-420	127	3	-	-	SYM
ftr-420	127	4	1(e)(2)(i),(ii	1(e)(2)(i),(ii	NUM
ftr-420	127	5	)	)	PUNCT
ftr-420	127	6	.	.	PUNCT
ftr-420	128	1	according	accord	VERB
ftr-420	128	2	to	to	ADP
ftr-420	128	3	the	the	DET
ftr-420	128	4	regulations	regulation	NOUN
ftr-420	128	5	,	,	PUNCT
ftr-420	128	6	a	a	DET
ftr-420	128	7	“	"	PUNCT
ftr-420	128	8	form	form	NOUN
ftr-420	128	9	w-8	w-8	PRON
ftr-420	128	10	is	be	AUX
ftr-420	128	11	valid	valid	ADJ
ftr-420	128	12	only	only	ADV
ftr-420	128	13	if	if	SCONJ
ftr-420	128	14	its	its	PRON
ftr-420	128	15	validity	validity	NOUN
ftr-420	128	16	period	period	NOUN
ftr-420	128	17	has	have	AUX
ftr-420	128	18	not	not	PART
ftr-420	128	19	expired	expire	VERB
ftr-420	128	20	,	,	PUNCT
ftr-420	128	21	it	it	PRON
ftr-420	128	22	is	be	AUX
ftr-420	128	23	signed	sign	VERB
ftr-420	128	24	under	under	ADP
ftr-420	128	25	penalties	penalty	NOUN
ftr-420	128	26	of	of	ADP
ftr-420	128	27	perjury	perjury	NOUN
ftr-420	128	28	by	by	ADP
ftr-420	128	29	the	the	DET
ftr-420	128	30	beneficial	beneficial	ADJ
ftr-420	128	31	owner	owner	NOUN
ftr-420	128	32	,	,	PUNCT
ftr-420	128	33	and	and	CCONJ
ftr-420	128	34	it	it	PRON
ftr-420	128	35	contains	contain	VERB
ftr-420	128	36	all	all	PRON
ftr-420	128	37	of	of	ADP
ftr-420	128	38	the	the	DET
ftr-420	128	39	information	information	NOUN
ftr-420	128	40	required	require	VERB
ftr-420	128	41	on	on	ADP
ftr-420	128	42	the	the	DET
ftr-420	128	43	form	form	NOUN
ftr-420	128	44	.	.	PUNCT
ftr-420	128	45	”	"	PUNCT
ftr-420	129	1	treas	treas	PROPN
ftr-420	129	2	.	.	PUNCT
ftr-420	130	1	reg	reg	PROPN
ftr-420	130	2	.	.	PUNCT
ftr-420	131	1	§	§	PROPN
ftr-420	131	2	1.1441	1.1441	NUM
ftr-420	131	3	-	-	PUNCT
ftr-420	131	4	1(e)(2)(ii	1(e)(2)(ii	NUM
ftr-420	131	5	)	)	PUNCT
ftr-420	131	6	.	.	PUNCT
ftr-420	132	1	in	in	ADP
ftr-420	132	2	addition	addition	NOUN
ftr-420	132	3	,	,	PUNCT
ftr-420	132	4	“	"	PUNCT
ftr-420	132	5	the	the	DET
ftr-420	132	6	withholding	withholding	NOUN
ftr-420	132	7	agent	agent	NOUN
ftr-420	132	8	.	.	PUNCT
ftr-420	132	9	.	.	PUNCT
ftr-420	133	1	.	.	PUNCT
ftr-420	134	1	must	must	AUX
ftr-420	134	2	not	not	PART
ftr-420	134	3	have	have	AUX
ftr-420	134	4	been	be	AUX
ftr-420	134	5	notified	notify	VERB
ftr-420	134	6	by	by	ADP
ftr-420	134	7	the	the	DET
ftr-420	134	8	irs	irs	PROPN
ftr-420	134	9	that	that	SCONJ
ftr-420	134	10	any	any	PRON
ftr-420	134	11	of	of	ADP
ftr-420	134	12	the	the	DET
ftr-420	134	13	information	information	NOUN
ftr-420	134	14	on	on	ADP
ftr-420	134	15	the	the	DET
ftr-420	134	16	withholding	withholding	NOUN
ftr-420	134	17	certificate	certificate	NOUN
ftr-420	134	18	.	.	PUNCT
ftr-420	134	19	.	.	PUNCT
ftr-420	135	1	.	.	PUNCT
ftr-420	136	1	is	be	AUX
ftr-420	136	2	incorrect	incorrect	ADJ
ftr-420	136	3	or	or	CCONJ
ftr-420	136	4	unreliable	unreliable	ADJ
ftr-420	136	5	.	.	PUNCT
ftr-420	136	6	”	"	PUNCT
ftr-420	137	1	treas	treas	PROPN
ftr-420	137	2	.	.	PUNCT
ftr-420	138	1	reg	reg	PROPN
ftr-420	138	2	.	.	PUNCT
ftr-420	139	1	§	§	PROPN
ftr-420	139	2	1.14411(e)(1)(ii)(b	1.14411(e)(1)(ii)(b	NUM
ftr-420	139	3	)	)	PUNCT
ftr-420	139	4	.	.	PUNCT
ftr-420	140	1	according	accord	VERB
ftr-420	140	2	to	to	ADP
ftr-420	140	3	treas	treas	PROPN
ftr-420	140	4	.	.	PUNCT
ftr-420	141	1	reg	reg	PROPN
ftr-420	141	2	.	.	PUNCT
ftr-420	142	1	§	§	PROPN
ftr-420	142	2	1.1441	1.1441	NUM
ftr-420	142	3	-	-	SYM
ftr-420	142	4	1(e)(4	1(e)(4	NUM
ftr-420	142	5	)	)	PUNCT
ftr-420	143	1	,	,	PUNCT
ftr-420	143	2	a	a	DET
ftr-420	143	3	“	"	PUNCT
ftr-420	143	4	withholding	withhold	VERB
ftr-420	143	5	agent	agent	NOUN
ftr-420	143	6	may	may	AUX
ftr-420	143	7	rely	rely	VERB
ftr-420	143	8	on	on	ADP
ftr-420	143	9	the	the	DET
ftr-420	143	10	information	information	NOUN
ftr-420	143	11	and	and	CCONJ
ftr-420	143	12	certifications	certification	NOUN
ftr-420	143	13	stated	state	VERB
ftr-420	143	14	on	on	ADP
ftr-420	143	15	withholding	withholding	NOUN
ftr-420	143	16	certificates	certificate	NOUN
ftr-420	143	17	or	or	CCONJ
ftr-420	143	18	other	other	ADJ
ftr-420	143	19	documents	document	NOUN
ftr-420	143	20	without	without	ADP
ftr-420	143	21	having	have	VERB
ftr-420	143	22	to	to	PART
ftr-420	143	23	inquire	inquire	VERB
ftr-420	143	24	into	into	ADP
ftr-420	143	25	the	the	DET
ftr-420	143	26	truthfulness	truthfulness	ADJ
ftr-420	143	27	of	of	ADP
ftr-420	143	28	this	this	DET
ftr-420	143	29	information	information	NOUN
ftr-420	143	30	.	.	PUNCT
ftr-420	143	31	.	.	PUNCT
ftr-420	143	32	.	.	PUNCT
ftr-420	144	1	unless	unless	SCONJ
ftr-420	144	2	it	it	PRON
ftr-420	144	3	has	have	VERB
ftr-420	144	4	actual	actual	ADJ
ftr-420	144	5	knowledge	knowledge	NOUN
ftr-420	144	6	or	or	CCONJ
ftr-420	144	7	reason	reason	NOUN
ftr-420	144	8	to	to	PART
ftr-420	144	9	know	know	VERB
ftr-420	144	10	that	that	SCONJ
ftr-420	144	11	the	the	DET
ftr-420	144	12	same	same	ADJ
ftr-420	144	13	is	be	AUX
ftr-420	144	14	untrue	untrue	ADJ
ftr-420	144	15	.	.	PUNCT
ftr-420	144	16	”	"	PUNCT
ftr-420	145	1	the	the	DET
ftr-420	145	2	form	form	NOUN
ftr-420	145	3	w-8ben	w-8ben	X
ftr-420	145	4	(	(	PUNCT
ftr-420	145	5	rev	rev	PROPN
ftr-420	145	6	.	.	PROPN
ftr-420	145	7	december	december	PROPN
ftr-420	145	8	2000	2000	NUM
ftr-420	145	9	)	)	PUNCT
ftr-420	146	1	includes	include	VERB
ftr-420	146	2	a	a	DET
ftr-420	146	3	space	space	NOUN
ftr-420	146	4	for	for	ADP
ftr-420	146	5	the	the	DET
ftr-420	146	6	beneficial	beneficial	ADJ
ftr-420	146	7	owner	owner	NOUN
ftr-420	146	8	’s	’s	PART
ftr-420	146	9	“	"	PUNCT
ftr-420	146	10	permanent	permanent	ADJ
ftr-420	146	11	residence	residence	NOUN
ftr-420	146	12	address	address	NOUN
ftr-420	146	13	”	"	PUNCT
ftr-420	146	14	and	and	CCONJ
ftr-420	146	15	states	state	NOUN
ftr-420	146	16	in	in	ADP
ftr-420	146	17	bold	bold	ADJ
ftr-420	146	18	“	"	PUNCT
ftr-420	146	19	do	do	AUX
ftr-420	146	20	not	not	PART
ftr-420	146	21	use	use	VERB
ftr-420	146	22	a	a	DET
ftr-420	146	23	p.o	p.o	PROPN
ftr-420	146	24	.	.	PROPN
ftr-420	146	25	box	box	PROPN
ftr-420	146	26	or	or	CCONJ
ftr-420	146	27	in	in	ADP
ftr-420	146	28	-	-	PUNCT
ftr-420	146	29	care	care	NOUN
ftr-420	146	30	-	-	PUNCT
ftr-420	146	31	of	of	ADP
ftr-420	146	32	address	address	NOUN
ftr-420	146	33	.	.	PUNCT
ftr-420	146	34	”	"	PUNCT
ftr-420	147	1	see	see	VERB
ftr-420	147	2	also	also	ADV
ftr-420	147	3	instructions	instruction	NOUN
ftr-420	147	4	for	for	ADP
ftr-420	147	5	form	form	NOUN
ftr-420	147	6	w-8	w-8	X
ftr-420	147	7	ben	ben	PROPN
ftr-420	147	8	(	(	PUNCT
ftr-420	147	9	rev	rev	PROPN
ftr-420	147	10	.	.	PROPN
ftr-420	147	11	january	january	PROPN
ftr-420	147	12	2003	2003	NUM
ftr-420	147	13	)	)	PUNCT
ftr-420	147	14	,	,	PUNCT
ftr-420	147	15	p.	p.	NOUN
ftr-420	147	16	4	4	NUM
ftr-420	147	17	.	.	PUNCT
ftr-420	148	1	however	however	ADV
ftr-420	148	2	,	,	PUNCT
ftr-420	148	3	the	the	DET
ftr-420	148	4	irs	irs	PROPN
ftr-420	148	5	publication	publication	NOUN
ftr-420	148	6	relating	relate	VERB
ftr-420	148	7	to	to	ADP
ftr-420	148	8	withholding	withholding	NOUN
ftr-420	148	9	of	of	ADP
ftr-420	148	10	tax	tax	NOUN
ftr-420	148	11	on	on	ADP
ftr-420	148	12	nonresident	nonresident	ADJ
ftr-420	148	13	aliens	alien	NOUN
ftr-420	148	14	states	state	NOUN
ftr-420	148	15	:	:	PUNCT
ftr-420	148	16	“	"	PUNCT
ftr-420	148	17	until	until	ADP
ftr-420	148	18	further	further	ADJ
ftr-420	148	19	notice	notice	NOUN
ftr-420	148	20	,	,	PUNCT
ftr-420	148	21	you	you	PRON
ftr-420	148	22	can	can	AUX
ftr-420	148	23	rely	rely	VERB
ftr-420	148	24	upon	upon	SCONJ
ftr-420	148	25	forms	form	NOUN
ftr-420	148	26	w-8	w-8	PRON
ftr-420	148	27	that	that	PRON
ftr-420	148	28	contain	contain	VERB
ftr-420	148	29	a	a	DET
ftr-420	148	30	p.o	p.o	PROPN
ftr-420	148	31	.	.	PROPN
ftr-420	148	32	box	box	PROPN
ftr-420	148	33	as	as	ADP
ftr-420	148	34	a	a	DET
ftr-420	148	35	permanent	permanent	ADJ
ftr-420	148	36	residence	residence	NOUN
ftr-420	148	37	address	address	NOUN
ftr-420	148	38	provided	provide	VERB
ftr-420	148	39	you	you	PRON
ftr-420	148	40	do	do	AUX
ftr-420	148	41	not	not	PART
ftr-420	148	42	know	know	VERB
ftr-420	148	43	,	,	PUNCT
ftr-420	148	44	or	or	CCONJ
ftr-420	148	45	have	have	VERB
ftr-420	148	46	reason	reason	NOUN
ftr-420	148	47	to	to	PART
ftr-420	148	48	know	know	VERB
ftr-420	148	49	,	,	PUNCT
ftr-420	148	50	that	that	SCONJ
ftr-420	148	51	the	the	DET
ftr-420	148	52	person	person	NOUN
ftr-420	148	53	providing	provide	VERB
ftr-420	148	54	the	the	DET
ftr-420	148	55	form	form	NOUN
ftr-420	148	56	is	be	AUX
ftr-420	148	57	a	a	DET
ftr-420	148	58	u.s	u.s	PROPN
ftr-420	148	59	.	.	PROPN
ftr-420	148	60	person	person	NOUN
ftr-420	148	61	and	and	CCONJ
ftr-420	148	62	that	that	SCONJ
ftr-420	148	63	a	a	DET
ftr-420	148	64	street	street	NOUN
ftr-420	148	65	address	address	NOUN
ftr-420	148	66	is	be	AUX
ftr-420	148	67	available	available	ADJ
ftr-420	148	68	.	.	PUNCT
ftr-420	148	69	”	"	PUNCT
ftr-420	149	1	irs	irs	PROPN
ftr-420	149	2	publication	publication	NOUN
ftr-420	149	3	515	515	NUM
ftr-420	149	4	(	(	PUNCT
ftr-420	149	5	rev	rev	PROPN
ftr-420	149	6	.	.	PROPN
ftr-420	149	7	november	november	PROPN
ftr-420	149	8	2002	2002	NUM
ftr-420	149	9	)	)	PUNCT
ftr-420	149	10	,	,	PUNCT
ftr-420	149	11	p.	p.	NOUN
ftr-420	149	12	7	7	NUM
ftr-420	149	13	.	.	PUNCT
ftr-420	149	14	see	see	VERB
ftr-420	149	15	generally	generally	ADV
ftr-420	149	16	stephen	stephen	PROPN
ftr-420	149	17	e.	e.	PROPN
ftr-420	149	18	shay	shay	PROPN
ftr-420	149	19	,	,	PUNCT
ftr-420	149	20	j.	j.	PROPN
ftr-420	149	21	clifton	clifton	PROPN
ftr-420	149	22	fleming	fleming	PROPN
ftr-420	149	23	,	,	PUNCT
ftr-420	149	24	jr	jr	PROPN
ftr-420	149	25	.	.	PROPN
ftr-420	149	26	,	,	PUNCT
ftr-420	149	27	and	and	CCONJ
ftr-420	149	28	robert	robert	PROPN
ftr-420	149	29	j.	j.	PROPN
ftr-420	149	30	peroni	peroni	PROPN
ftr-420	149	31	,	,	PUNCT
ftr-420	149	32	“	"	PUNCT
ftr-420	149	33	‘	'	PUNCT
ftr-420	149	34	what	what	PRON
ftr-420	149	35	’s	’	VERB
ftr-420	149	36	source	source	NOUN
ftr-420	149	37	got	get	VERB
ftr-420	149	38	to	to	PART
ftr-420	149	39	do	do	VERB
ftr-420	149	40	with	with	ADP
ftr-420	149	41	it	it	PRON
ftr-420	149	42	?	?	PUNCT
ftr-420	149	43	’	'	PUNCT
ftr-420	150	1	source	source	NOUN
ftr-420	150	2	rules	rule	NOUN
ftr-420	150	3	and	and	CCONJ
ftr-420	150	4	u.s	u.s	PROPN
ftr-420	150	5	.	.	PROPN
ftr-420	150	6	international	international	PROPN
ftr-420	150	7	taxationn	taxationn	PROPN
ftr-420	150	8	,	,	PUNCT
ftr-420	150	9	”	"	PUNCT
ftr-420	150	10	56	56	NUM
ftr-420	150	11	tax	tax	NOUN
ftr-420	150	12	law	law	NOUN
ftr-420	150	13	review	review	NOUN
ftr-420	150	14	81	81	NUM
ftr-420	150	15	(	(	PUNCT
ftr-420	150	16	2002	2002	NUM
ftr-420	150	17	)	)	PUNCT
ftr-420	150	18	,	,	PUNCT
ftr-420	150	19	at	at	ADP
ftr-420	150	20	125	125	NUM
ftr-420	150	21	,	,	PUNCT
ftr-420	150	22	stating	state	VERB
ftr-420	150	23	that	that	SCONJ
ftr-420	150	24	“	"	PUNCT
ftr-420	150	25	to	to	PART
ftr-420	150	26	avoid	avoid	VERB
ftr-420	150	27	administrative	administrative	ADJ
ftr-420	150	28	burdens	burden	NOUN
ftr-420	150	29	and	and	CCONJ
ftr-420	150	30	excess	excess	ADJ
ftr-420	150	31	withholding	withholding	NOUN
ftr-420	150	32	.	.	PUNCT
ftr-420	150	33	.	.	PUNCT
ftr-420	151	1	.	.	PUNCT
ftr-420	152	1	,	,	PUNCT
ftr-420	152	2	the	the	DET
ftr-420	152	3	final	final	ADJ
ftr-420	152	4	withholding	withholding	NOUN
ftr-420	152	5	regulations	regulation	NOUN
ftr-420	152	6	contain	contain	VERB
ftr-420	152	7	at	at	ADV
ftr-420	152	8	least	least	ADV
ftr-420	152	9	three	three	NUM
ftr-420	152	10	important	important	ADJ
ftr-420	152	11	concessions	concession	NOUN
ftr-420	152	12	that	that	PRON
ftr-420	152	13	limit	limit	VERB
ftr-420	152	14	the	the	DET
ftr-420	152	15	identification	identification	NOUN
ftr-420	152	16	of	of	ADP
ftr-420	152	17	beneficial	beneficial	ADJ
ftr-420	152	18	owners	owner	NOUN
ftr-420	152	19	and	and	CCONJ
ftr-420	152	20	the	the	DET
ftr-420	152	21	reach	reach	NOUN
ftr-420	152	22	of	of	ADP
ftr-420	152	23	disclosure	disclosure	NOUN
ftr-420	152	24	.	.	PUNCT
ftr-420	152	25	”	"	PUNCT
ftr-420	153	1	586	586	NUM
ftr-420	153	2	florida	florida	PROPN
ftr-420	153	3	tax	tax	NOUN
ftr-420	153	4	review	review	NOUN
ftr-420	153	5	[	[	X
ftr-420	153	6	vol.6:6	vol.6:6	NOUN
ftr-420	153	7	however	however	ADV
ftr-420	153	8	,	,	PUNCT
ftr-420	153	9	under	under	ADP
ftr-420	153	10	the	the	DET
ftr-420	153	11	original	original	ADJ
ftr-420	153	12	version	version	NOUN
ftr-420	153	13	of	of	ADP
ftr-420	153	14	the	the	DET
ftr-420	153	15	proposed	propose	VERB
ftr-420	153	16	regulation	regulation	NOUN
ftr-420	153	17	,	,	PUNCT
ftr-420	153	18	the	the	DET
ftr-420	153	19	bank	bank	NOUN
ftr-420	153	20	relying	rely	VERB
ftr-420	153	21	on	on	ADP
ftr-420	153	22	a	a	DET
ftr-420	153	23	form	form	NOUN
ftr-420	153	24	w-8	w-8	PRON
ftr-420	153	25	to	to	PART
ftr-420	153	26	avoid	avoid	VERB
ftr-420	153	27	form	form	NOUN
ftr-420	153	28	1099	1099	NUM
ftr-420	153	29	reporting	reporting	NOUN
ftr-420	153	30	would	would	AUX
ftr-420	153	31	nevertheless	nevertheless	ADV
ftr-420	153	32	have	have	VERB
ftr-420	153	33	to	to	PART
ftr-420	153	34	report	report	VERB
ftr-420	153	35	the	the	DET
ftr-420	153	36	amount	amount	NOUN
ftr-420	153	37	of	of	ADP
ftr-420	153	38	interest	interest	NOUN
ftr-420	153	39	and	and	CCONJ
ftr-420	153	40	the	the	DET
ftr-420	153	41	name	name	NOUN
ftr-420	153	42	of	of	ADP
ftr-420	153	43	the	the	DET
ftr-420	153	44	recipient	recipient	NOUN
ftr-420	153	45	to	to	ADP
ftr-420	153	46	the	the	DET
ftr-420	153	47	irs	irs	PROPN
ftr-420	153	48	on	on	ADP
ftr-420	153	49	form	form	NOUN
ftr-420	153	50	1042	1042	NUM
ftr-420	153	51	-	-	SYM
ftr-420	153	52	s	s	NOUN
ftr-420	153	53	as	as	ADP
ftr-420	153	54	deposit	deposit	NOUN
ftr-420	153	55	interest	interest	NOUN
ftr-420	153	56	paid	pay	VERB
ftr-420	153	57	to	to	ADP
ftr-420	153	58	a	a	DET
ftr-420	153	59	nonresident	nonresident	ADJ
ftr-420	153	60	alien	alien	NOUN
ftr-420	153	61	.	.	PUNCT
ftr-420	154	1	whether	whether	SCONJ
ftr-420	154	2	this15	this15	NOUN
ftr-420	154	3	would	would	AUX
ftr-420	154	4	serve	serve	VERB
ftr-420	154	5	as	as	ADP
ftr-420	154	6	a	a	DET
ftr-420	154	7	greater	great	ADJ
ftr-420	154	8	deterrent	deterrent	NOUN
ftr-420	154	9	to	to	ADP
ftr-420	154	10	dishonesty	dishonesty	NOUN
ftr-420	154	11	by	by	ADP
ftr-420	154	12	the	the	DET
ftr-420	154	13	u.s	u.s	PROPN
ftr-420	154	14	.	.	PROPN
ftr-420	154	15	taxpayer	taxpayer	NOUN
ftr-420	154	16	or	or	CCONJ
ftr-420	154	17	would	would	AUX
ftr-420	154	18	assist	assist	VERB
ftr-420	154	19	the	the	DET
ftr-420	154	20	irs	irs	PROPN
ftr-420	154	21	in	in	ADP
ftr-420	154	22	detecting	detect	VERB
ftr-420	154	23	the	the	DET
ftr-420	154	24	deception	deception	NOUN
ftr-420	154	25	by	by	ADP
ftr-420	154	26	the	the	DET
ftr-420	154	27	u.s	u.s	PROPN
ftr-420	154	28	.	.	PROPN
ftr-420	154	29	taxpayer	taxpayer	NOUN
ftr-420	154	30	is	be	AUX
ftr-420	154	31	not	not	PART
ftr-420	154	32	entirely	entirely	ADV
ftr-420	154	33	clear.16	clear.16	ADJ
ftr-420	154	34	in	in	ADP
ftr-420	154	35	any	any	DET
ftr-420	154	36	event	event	NOUN
ftr-420	154	37	,	,	PUNCT
ftr-420	154	38	under	under	ADP
ftr-420	154	39	the	the	DET
ftr-420	154	40	revised	revise	VERB
ftr-420	154	41	version	version	NOUN
ftr-420	154	42	of	of	ADP
ftr-420	154	43	the	the	DET
ftr-420	154	44	regulation	regulation	NOUN
ftr-420	154	45	,	,	PUNCT
ftr-420	154	46	form	form	VERB
ftr-420	154	47	1042	1042	NUM
ftr-420	154	48	-	-	SYM
ftr-420	154	49	s	s	PART
ftr-420	154	50	reporting	reporting	NOUN
ftr-420	154	51	of	of	ADP
ftr-420	154	52	the	the	DET
ftr-420	154	53	interest	interest	NOUN
ftr-420	154	54	would	would	AUX
ftr-420	154	55	occur	occur	VERB
ftr-420	154	56	only	only	ADV
ftr-420	154	57	if	if	SCONJ
ftr-420	154	58	the	the	DET
ftr-420	154	59	recipient	recipient	NOUN
ftr-420	154	60	is	be	AUX
ftr-420	154	61	a	a	DET
ftr-420	154	62	resident	resident	NOUN
ftr-420	154	63	of	of	ADP
ftr-420	154	64	one	one	NUM
ftr-420	154	65	of	of	ADP
ftr-420	154	66	16	16	NUM
ftr-420	154	67	countries	country	NOUN
ftr-420	154	68	.	.	PUNCT
ftr-420	155	1	thus	thus	ADV
ftr-420	155	2	,	,	PUNCT
ftr-420	155	3	any	any	DET
ftr-420	155	4	u.s	u.s	PROPN
ftr-420	155	5	.	.	PROPN
ftr-420	155	6	taxpayer	taxpayer	NOUN
ftr-420	155	7	who	who	PRON
ftr-420	155	8	under	under	ADP
ftr-420	155	9	current	current	ADJ
ftr-420	155	10	law	law	NOUN
ftr-420	155	11	would	would	AUX
ftr-420	155	12	falsely17	falsely17	VERB
ftr-420	155	13	pose	pose	VERB
ftr-420	155	14	as	as	SCONJ
ftr-420	155	15	a	a	DET
ftr-420	155	16	foreigner	foreigner	NOUN
ftr-420	155	17	could	could	AUX
ftr-420	155	18	easily	easily	ADV
ftr-420	155	19	avoid	avoid	VERB
ftr-420	155	20	the	the	DET
ftr-420	155	21	impact	impact	NOUN
ftr-420	155	22	of	of	ADP
ftr-420	155	23	the	the	DET
ftr-420	155	24	new	new	ADJ
ftr-420	155	25	regulation	regulation	NOUN
ftr-420	155	26	by	by	ADP
ftr-420	155	27	claiming	claim	VERB
ftr-420	155	28	residence	residence	NOUN
ftr-420	155	29	in	in	ADP
ftr-420	155	30	a	a	DET
ftr-420	155	31	country	country	NOUN
ftr-420	155	32	other	other	ADJ
ftr-420	155	33	than	than	ADP
ftr-420	155	34	one	one	NUM
ftr-420	155	35	of	of	ADP
ftr-420	155	36	the	the	DET
ftr-420	155	37	sixteen	sixteen	NUM
ftr-420	155	38	listed	list	VERB
ftr-420	155	39	in	in	ADP
ftr-420	155	40	the	the	DET
ftr-420	155	41	regulation.18	regulation.18	PROPN
ftr-420	155	42	moreover	moreover	ADV
ftr-420	155	43	,	,	PUNCT
ftr-420	155	44	even	even	ADV
ftr-420	155	45	if	if	SCONJ
ftr-420	155	46	the	the	DET
ftr-420	155	47	proposed	propose	VERB
ftr-420	155	48	regulation	regulation	NOUN
ftr-420	155	49	were	be	AUX
ftr-420	155	50	to	to	PART
ftr-420	155	51	be	be	AUX
ftr-420	155	52	extended	extend	VERB
ftr-420	155	53	to	to	ADP
ftr-420	155	54	all	all	DET
ftr-420	155	55	nonresident	nonresident	ADJ
ftr-420	155	56	aliens	alien	NOUN
ftr-420	155	57	(	(	PUNCT
ftr-420	155	58	as	as	ADP
ftr-420	155	59	under	under	ADP
ftr-420	155	60	the	the	DET
ftr-420	155	61	original	original	ADJ
ftr-420	155	62	proposal	proposal	NOUN
ftr-420	155	63	)	)	PUNCT
ftr-420	155	64	,	,	PUNCT
ftr-420	155	65	it	it	PRON
ftr-420	155	66	does	do	AUX
ftr-420	155	67	not	not	PART
ftr-420	155	68	require	require	VERB
ftr-420	155	69	information	information	NOUN
ftr-420	155	70	reporting	reporting	NOUN
ftr-420	155	71	for	for	ADP
ftr-420	155	72	payments	payment	NOUN
ftr-420	155	73	made	make	VERB
ftr-420	155	74	to	to	ADP
ftr-420	155	75	foreign	foreign	ADJ
ftr-420	155	76	corporations	corporation	NOUN
ftr-420	155	77	.	.	PUNCT
ftr-420	156	1	thus	thus	ADV
ftr-420	156	2	,	,	PUNCT
ftr-420	156	3	a	a	DET
ftr-420	156	4	u.s.19	u.s.19	NOUN
ftr-420	156	5	citizen	citizen	NOUN
ftr-420	156	6	bent	bent	ADJ
ftr-420	156	7	on	on	ADP
ftr-420	156	8	avoiding	avoid	VERB
ftr-420	156	9	any	any	DET
ftr-420	156	10	reporting	reporting	NOUN
ftr-420	156	11	to	to	ADP
ftr-420	156	12	the	the	DET
ftr-420	156	13	irs	irs	PROPN
ftr-420	156	14	could	could	AUX
ftr-420	156	15	contribute	contribute	VERB
ftr-420	156	16	the	the	DET
ftr-420	156	17	funds	fund	NOUN
ftr-420	156	18	to	to	ADP
ftr-420	156	19	15	15	NUM
ftr-420	156	20	.	.	PUNCT
ftr-420	157	1	under	under	ADP
ftr-420	157	2	the	the	DET
ftr-420	157	3	proposed	propose	VERB
ftr-420	157	4	regulation	regulation	NOUN
ftr-420	157	5	,	,	PUNCT
ftr-420	157	6	the	the	DET
ftr-420	157	7	payor	payor	NOUN
ftr-420	157	8	was	be	AUX
ftr-420	157	9	permitted	permit	VERB
ftr-420	157	10	to	to	PART
ftr-420	157	11	“	"	PUNCT
ftr-420	157	12	rely	rely	VERB
ftr-420	157	13	upon	upon	SCONJ
ftr-420	157	14	a	a	DET
ftr-420	157	15	valid	valid	ADJ
ftr-420	157	16	form	form	NOUN
ftr-420	157	17	w-8	w-8	PRON
ftr-420	157	18	to	to	PART
ftr-420	157	19	determine	determine	VERB
ftr-420	157	20	whether	whether	SCONJ
ftr-420	157	21	the	the	DET
ftr-420	157	22	payment	payment	NOUN
ftr-420	157	23	is	be	AUX
ftr-420	157	24	made	make	VERB
ftr-420	157	25	to	to	ADP
ftr-420	157	26	a	a	DET
ftr-420	157	27	nonresident	nonresident	ADJ
ftr-420	157	28	alien	alien	ADJ
ftr-420	157	29	individual	individual	NOUN
ftr-420	157	30	.	.	PUNCT
ftr-420	157	31	”	"	PUNCT
ftr-420	158	1	if	if	SCONJ
ftr-420	158	2	the	the	DET
ftr-420	158	3	payor	payor	NOUN
ftr-420	158	4	did	do	AUX
ftr-420	158	5	not	not	PART
ftr-420	158	6	have	have	VERB
ftr-420	158	7	“	"	PUNCT
ftr-420	158	8	either	either	CCONJ
ftr-420	158	9	a	a	DET
ftr-420	158	10	valid	valid	ADJ
ftr-420	158	11	form	form	NOUN
ftr-420	158	12	w-8	w-8	NOUN
ftr-420	158	13	or	or	CCONJ
ftr-420	158	14	valid	valid	ADJ
ftr-420	158	15	w-9	w-9	NOUN
ftr-420	158	16	,	,	PUNCT
ftr-420	158	17	the	the	DET
ftr-420	158	18	payor	payor	NOUN
ftr-420	158	19	[	[	X
ftr-420	158	20	was	be	AUX
ftr-420	158	21	required	require	VERB
ftr-420	158	22	to	to	PART
ftr-420	158	23	]	]	PART
ftr-420	158	24	report	report	VERB
ftr-420	158	25	the	the	DET
ftr-420	158	26	payment	payment	NOUN
ftr-420	158	27	as	as	SCONJ
ftr-420	158	28	made	make	VERB
ftr-420	158	29	to	to	ADP
ftr-420	158	30	a	a	DET
ftr-420	158	31	u.s	u.s	PROPN
ftr-420	158	32	.	.	PROPN
ftr-420	158	33	non	non	ADJ
ftr-420	158	34	-	-	ADJ
ftr-420	158	35	exempt	exempt	ADJ
ftr-420	158	36	recipient	recipient	NOUN
ftr-420	158	37	if	if	SCONJ
ftr-420	158	38	it	it	PRON
ftr-420	158	39	must	must	AUX
ftr-420	158	40	so	so	ADV
ftr-420	158	41	treat	treat	VERB
ftr-420	158	42	the	the	DET
ftr-420	158	43	payee	payee	NOUN
ftr-420	158	44	under	under	ADP
ftr-420	158	45	the	the	DET
ftr-420	158	46	presumption	presumption	NOUN
ftr-420	158	47	rules	rule	NOUN
ftr-420	158	48	of	of	ADP
ftr-420	158	49	§	§	PROPN
ftr-420	158	50	1.6049	1.6049	NUM
ftr-420	158	51	-	-	SYM
ftr-420	158	52	5(d)(2	5(d)(2	NUM
ftr-420	158	53	)	)	PUNCT
ftr-420	158	54	and	and	CCONJ
ftr-420	158	55	§	§	PROPN
ftr-420	158	56	1.14411(b)(3)(iii	1.14411(b)(3)(iii	PROPN
ftr-420	158	57	)	)	PUNCT
ftr-420	158	58	.	.	PUNCT
ftr-420	158	59	”	"	PUNCT
ftr-420	159	1	proposed	propose	VERB
ftr-420	159	2	regulation	regulation	NOUN
ftr-420	159	3	§	§	PROPN
ftr-420	159	4	1.6049	1.6049	NUM
ftr-420	159	5	-	-	SYM
ftr-420	159	6	8(a	8(a	NUM
ftr-420	159	7	)	)	PUNCT
ftr-420	159	8	.	.	PUNCT
ftr-420	160	1	16	16	NUM
ftr-420	160	2	.	.	PUNCT
ftr-420	161	1	see	see	VERB
ftr-420	161	2	mastromarco	mastromarco	NOUN
ftr-420	161	3	&	&	CCONJ
ftr-420	161	4	hunter	hunter	PROPN
ftr-420	161	5	,	,	PUNCT
ftr-420	161	6	supra	supra	PROPN
ftr-420	161	7	note	note	PROPN
ftr-420	161	8	6	6	NUM
ftr-420	161	9	,	,	PUNCT
ftr-420	161	10	at	at	ADP
ftr-420	161	11	168	168	NUM
ftr-420	161	12	(	(	PUNCT
ftr-420	161	13	questioning	question	VERB
ftr-420	161	14	whether	whether	SCONJ
ftr-420	161	15	“	"	PUNCT
ftr-420	161	16	the	the	DET
ftr-420	161	17	filing	filing	NOUN
ftr-420	161	18	of	of	ADP
ftr-420	161	19	the	the	DET
ftr-420	161	20	form	form	NOUN
ftr-420	161	21	1042	1042	NUM
ftr-420	161	22	-	-	SYM
ftr-420	161	23	s	s	X
ftr-420	162	1	[	[	X
ftr-420	162	2	would	would	AUX
ftr-420	162	3	]	]	AUX
ftr-420	162	4	really	really	ADV
ftr-420	162	5	have	have	VERB
ftr-420	162	6	any	any	DET
ftr-420	162	7	effect	effect	NOUN
ftr-420	162	8	on	on	ADP
ftr-420	162	9	compliance	compliance	NOUN
ftr-420	162	10	”	"	PUNCT
ftr-420	162	11	)	)	PUNCT
ftr-420	162	12	.	.	PUNCT
ftr-420	163	1	17	17	NUM
ftr-420	163	2	.	.	X
ftr-420	164	1	see	see	VERB
ftr-420	164	2	supra	supra	PROPN
ftr-420	164	3	note	note	PROPN
ftr-420	164	4	8	8	NUM
ftr-420	164	5	.	.	NOUN
ftr-420	164	6	18	18	NUM
ftr-420	164	7	.	.	PUNCT
ftr-420	165	1	under	under	ADP
ftr-420	165	2	the	the	DET
ftr-420	165	3	revised	revised	ADJ
ftr-420	165	4	proposed	propose	VERB
ftr-420	165	5	regulation	regulation	NOUN
ftr-420	165	6	,	,	PUNCT
ftr-420	165	7	the	the	DET
ftr-420	165	8	payor	payor	NOUN
ftr-420	165	9	“	"	PUNCT
ftr-420	165	10	may	may	AUX
ftr-420	165	11	rely	rely	VERB
ftr-420	165	12	upon	upon	SCONJ
ftr-420	165	13	an	an	DET
ftr-420	165	14	applicable	applicable	ADJ
ftr-420	165	15	withholding	withholding	NOUN
ftr-420	165	16	certificate	certificate	NOUN
ftr-420	165	17	described	describe	VERB
ftr-420	165	18	in	in	ADP
ftr-420	165	19	§	§	PROPN
ftr-420	165	20	1.1441	1.1441	NUM
ftr-420	165	21	-	-	SYM
ftr-420	165	22	1(c)(16	1(c)(16	NUM
ftr-420	165	23	)	)	PUNCT
ftr-420	165	24	(	(	PUNCT
ftr-420	165	25	form	form	NOUN
ftr-420	165	26	w-8	w-8	X
ftr-420	165	27	)	)	PUNCT
ftr-420	165	28	that	that	PRON
ftr-420	165	29	is	be	AUX
ftr-420	165	30	valid	valid	ADJ
ftr-420	165	31	to	to	PART
ftr-420	165	32	determine	determine	VERB
ftr-420	165	33	whether	whether	SCONJ
ftr-420	165	34	the	the	DET
ftr-420	165	35	payment	payment	NOUN
ftr-420	165	36	is	be	AUX
ftr-420	165	37	made	make	VERB
ftr-420	165	38	to	to	ADP
ftr-420	165	39	a	a	DET
ftr-420	165	40	nonresident	nonresident	ADJ
ftr-420	165	41	alien	alien	ADJ
ftr-420	165	42	individual	individual	NOUN
ftr-420	165	43	who	who	PRON
ftr-420	165	44	is	be	AUX
ftr-420	165	45	a	a	DET
ftr-420	165	46	resident	resident	NOUN
ftr-420	165	47	of	of	ADP
ftr-420	165	48	one	one	NUM
ftr-420	165	49	of	of	ADP
ftr-420	165	50	the	the	DET
ftr-420	165	51	countries	country	NOUN
ftr-420	165	52	for	for	ADP
ftr-420	165	53	which	which	PRON
ftr-420	165	54	reporting	reporting	NOUN
ftr-420	165	55	is	be	AUX
ftr-420	165	56	required	require	VERB
ftr-420	165	57	.	.	PUNCT
ftr-420	165	58	”	"	PUNCT
ftr-420	166	1	proposed	propose	VERB
ftr-420	166	2	regulation	regulation	NOUN
ftr-420	166	3	§	§	PROPN
ftr-420	166	4	1.6049	1.6049	NUM
ftr-420	166	5	-	-	SYM
ftr-420	166	6	8(a	8(a	NUM
ftr-420	166	7	)	)	PUNCT
ftr-420	166	8	.	.	PUNCT
ftr-420	167	1	but	but	CCONJ
ftr-420	167	2	if	if	SCONJ
ftr-420	167	3	there	there	PRON
ftr-420	167	4	is	be	VERB
ftr-420	167	5	not	not	PART
ftr-420	167	6	a	a	DET
ftr-420	167	7	valid	valid	ADJ
ftr-420	167	8	form	form	NOUN
ftr-420	167	9	w-8	w-8	NOUN
ftr-420	167	10	or	or	CCONJ
ftr-420	167	11	w-9	w-9	NOUN
ftr-420	167	12	,	,	PUNCT
ftr-420	167	13	the	the	DET
ftr-420	167	14	payor	payor	NOUN
ftr-420	167	15	“	"	PUNCT
ftr-420	167	16	must	must	AUX
ftr-420	167	17	report	report	VERB
ftr-420	167	18	the	the	DET
ftr-420	167	19	payment	payment	NOUN
ftr-420	167	20	as	as	SCONJ
ftr-420	167	21	made	make	VERB
ftr-420	167	22	to	to	ADP
ftr-420	167	23	a	a	DET
ftr-420	167	24	u.s	u.s	PROPN
ftr-420	167	25	.	.	PROPN
ftr-420	167	26	nonexempt	nonexempt	ADJ
ftr-420	167	27	recipient	recipient	NOUN
ftr-420	167	28	if	if	SCONJ
ftr-420	167	29	it	it	PRON
ftr-420	167	30	must	must	AUX
ftr-420	167	31	so	so	ADV
ftr-420	167	32	treat	treat	VERB
ftr-420	167	33	the	the	DET
ftr-420	167	34	payee	payee	NOUN
ftr-420	167	35	under	under	ADP
ftr-420	167	36	the	the	DET
ftr-420	167	37	presumption	presumption	NOUN
ftr-420	167	38	rules	rule	NOUN
ftr-420	167	39	of	of	ADP
ftr-420	167	40	§	§	PROPN
ftr-420	167	41	§	§	ADJ
ftr-420	167	42	1.6049	1.6049	NUM
ftr-420	167	43	-	-	SYM
ftr-420	167	44	5(d)(2	5(d)(2	NUM
ftr-420	167	45	)	)	PUNCT
ftr-420	167	46	and	and	CCONJ
ftr-420	167	47	1.1441	1.1441	NUM
ftr-420	167	48	-	-	PUNCT
ftr-420	167	49	1(b)(3)(iii	1(b)(3)(iii	NUM
ftr-420	167	50	)	)	PUNCT
ftr-420	167	51	.	.	PUNCT
ftr-420	167	52	”	"	PUNCT
ftr-420	168	1	i	i	PRON
ftr-420	168	2	d.	d.	PROPN
ftr-420	168	3	19	19	NUM
ftr-420	168	4	.	.	PUNCT
ftr-420	168	5	see	see	VERB
ftr-420	168	6	treas	treas	PROPN
ftr-420	168	7	.	.	PUNCT
ftr-420	169	1	reg	reg	PROPN
ftr-420	169	2	.	.	PUNCT
ftr-420	170	1	§	§	PROPN
ftr-420	170	2	1.1441	1.1441	NUM
ftr-420	170	3	-	-	SYM
ftr-420	170	4	1(c)(6	1(c)(6	NUM
ftr-420	170	5	)	)	PUNCT
ftr-420	170	6	,	,	PUNCT
ftr-420	170	7	stating	state	VERB
ftr-420	170	8	that	that	SCONJ
ftr-420	170	9	“	"	PUNCT
ftr-420	170	10	the	the	DET
ftr-420	170	11	beneficial	beneficial	ADJ
ftr-420	170	12	owner	owner	NOUN
ftr-420	170	13	means	mean	VERB
ftr-420	170	14	the	the	DET
ftr-420	170	15	person	person	NOUN
ftr-420	170	16	who	who	PRON
ftr-420	170	17	is	be	AUX
ftr-420	170	18	the	the	DET
ftr-420	170	19	owner	owner	NOUN
ftr-420	170	20	of	of	ADP
ftr-420	170	21	the	the	DET
ftr-420	170	22	income	income	NOUN
ftr-420	170	23	for	for	ADP
ftr-420	170	24	tax	tax	NOUN
ftr-420	170	25	purposes	purpose	NOUN
ftr-420	170	26	and	and	CCONJ
ftr-420	170	27	who	who	PRON
ftr-420	170	28	beneficially	beneficially	ADV
ftr-420	170	29	owns	own	VERB
ftr-420	170	30	the	the	DET
ftr-420	170	31	income	income	NOUN
ftr-420	170	32	.	.	PUNCT
ftr-420	170	33	”	"	PUNCT
ftr-420	171	1	see	see	VERB
ftr-420	171	2	shay	shay	PROPN
ftr-420	171	3	,	,	PUNCT
ftr-420	171	4	fleming	fleming	PROPN
ftr-420	171	5	&	&	CCONJ
ftr-420	171	6	peroni	peroni	PROPN
ftr-420	171	7	,	,	PUNCT
ftr-420	171	8	supra	supra	PROPN
ftr-420	171	9	note	note	PROPN
ftr-420	171	10	14	14	NUM
ftr-420	171	11	,	,	PUNCT
ftr-420	171	12	at	at	ADP
ftr-420	171	13	125	125	NUM
ftr-420	171	14	-	-	SYM
ftr-420	171	15	26	26	NUM
ftr-420	171	16	,	,	PUNCT
ftr-420	171	17	explaining	explain	VERB
ftr-420	171	18	that	that	SCONJ
ftr-420	171	19	“	"	PUNCT
ftr-420	171	20	the	the	DET
ftr-420	171	21	regulations	regulation	NOUN
ftr-420	171	22	treat	treat	VERB
ftr-420	171	23	a	a	DET
ftr-420	171	24	foreign	foreign	ADJ
ftr-420	171	25	corporation	corporation	NOUN
ftr-420	171	26	as	as	ADP
ftr-420	171	27	the	the	DET
ftr-420	171	28	beneficial	beneficial	ADJ
ftr-420	171	29	owner	owner	NOUN
ftr-420	171	30	of	of	ADP
ftr-420	171	31	its	its	PRON
ftr-420	171	32	income	income	NOUN
ftr-420	171	33	,	,	PUNCT
ftr-420	171	34	irrespective	irrespective	ADV
ftr-420	171	35	of	of	ADP
ftr-420	171	36	whether	whether	SCONJ
ftr-420	171	37	it	it	PRON
ftr-420	171	38	is	be	AUX
ftr-420	171	39	located	locate	VERB
ftr-420	171	40	in	in	ADP
ftr-420	171	41	a	a	DET
ftr-420	171	42	tax	tax	NOUN
ftr-420	171	43	haven	haven	NOUN
ftr-420	171	44	,	,	PUNCT
ftr-420	171	45	and	and	CCONJ
ftr-420	171	46	its	its	PRON
ftr-420	171	47	owner(s	owner(s	NOUN
ftr-420	171	48	)	)	PUNCT
ftr-420	171	49	need	need	AUX
ftr-420	171	50	not	not	PART
ftr-420	171	51	be	be	AUX
ftr-420	171	52	identified	identify	VERB
ftr-420	171	53	.	.	PUNCT
ftr-420	171	54	”	"	PUNCT
ftr-420	172	1	they	they	PRON
ftr-420	172	2	state	state	VERB
ftr-420	172	3	that	that	SCONJ
ftr-420	172	4	“	"	PUNCT
ftr-420	172	5	[	[	X
ftr-420	172	6	t]his	t]his	PRON
ftr-420	172	7	was	be	AUX
ftr-420	172	8	a	a	DET
ftr-420	172	9	significant	significant	ADJ
ftr-420	172	10	decision	decision	NOUN
ftr-420	172	11	by	by	ADP
ftr-420	172	12	the	the	DET
ftr-420	172	13	service	service	NOUN
ftr-420	172	14	to	to	PART
ftr-420	172	15	limit	limit	VERB
ftr-420	172	16	the	the	DET
ftr-420	172	17	extent	extent	NOUN
ftr-420	172	18	to	to	PART
ftr-420	172	19	which	which	PRON
ftr-420	172	20	the	the	DET
ftr-420	172	21	withholding	withholding	NOUN
ftr-420	172	22	tax	tax	NOUN
ftr-420	172	23	rules	rule	NOUN
ftr-420	172	24	would	would	AUX
ftr-420	172	25	be	be	AUX
ftr-420	172	26	used	use	VERB
ftr-420	172	27	as	as	ADP
ftr-420	172	28	a	a	DET
ftr-420	172	29	means	means	NOUN
ftr-420	172	30	to	to	PART
ftr-420	172	31	catch	catch	VERB
ftr-420	172	32	u.s	u.s	PROPN
ftr-420	172	33	.	.	PROPN
ftr-420	172	34	tax	tax	NOUN
ftr-420	172	35	evaders	evader	NOUN
ftr-420	172	36	.	.	PUNCT
ftr-420	172	37	”	"	PUNCT
ftr-420	173	1	i	i	PRON
ftr-420	173	2	d.	d.	PROPN
ftr-420	173	3	at	at	ADP
ftr-420	173	4	126	126	NUM
ftr-420	173	5	.	.	PUNCT
ftr-420	174	1	2004	2004	NUM
ftr-420	174	2	]	]	PUNCT
ftr-420	174	3	sharing	share	VERB
ftr-420	174	4	bank	bank	NOUN
ftr-420	174	5	deposit	deposit	NOUN
ftr-420	174	6	information	information	NOUN
ftr-420	174	7	with	with	ADP
ftr-420	174	8	other	other	ADJ
ftr-420	174	9	countries	country	NOUN
ftr-420	174	10	648	648	NUM
ftr-420	174	11	be	be	AUX
ftr-420	174	12	deposited	deposit	VERB
ftr-420	174	13	to	to	ADP
ftr-420	174	14	a	a	DET
ftr-420	174	15	wholly	wholly	ADV
ftr-420	174	16	-	-	PUNCT
ftr-420	174	17	owned	own	VERB
ftr-420	174	18	foreign	foreign	ADJ
ftr-420	174	19	corporation	corporation	NOUN
ftr-420	174	20	and	and	CCONJ
ftr-420	174	21	have	have	VERB
ftr-420	174	22	the	the	DET
ftr-420	174	23	foreign	foreign	ADJ
ftr-420	174	24	corporation	corporation	NOUN
ftr-420	174	25	make	make	VERB
ftr-420	174	26	the	the	DET
ftr-420	174	27	deposit	deposit	NOUN
ftr-420	174	28	in	in	ADP
ftr-420	174	29	the	the	DET
ftr-420	174	30	u.s	u.s	PROPN
ftr-420	174	31	.	.	PROPN
ftr-420	174	32	bank	bank	PROPN
ftr-420	174	33	.	.	PUNCT
ftr-420	175	1	20	20	NUM
ftr-420	175	2	2	2	NUM
ftr-420	175	3	.	.	PUNCT
ftr-420	175	4	facilitating	facilitate	VERB
ftr-420	175	5	information	information	NOUN
ftr-420	175	6	exchange	exchange	NOUN
ftr-420	175	7	with	with	ADP
ftr-420	175	8	other	other	ADJ
ftr-420	175	9	countries	country	NOUN
ftr-420	175	10	the	the	DET
ftr-420	175	11	second	second	ADJ
ftr-420	175	12	justification	justification	NOUN
ftr-420	175	13	offered	offer	VERB
ftr-420	175	14	for	for	ADP
ftr-420	175	15	the	the	DET
ftr-420	175	16	regulation	regulation	NOUN
ftr-420	175	17	by	by	ADP
ftr-420	175	18	the	the	DET
ftr-420	175	19	irs	irs	PROPN
ftr-420	175	20	was	be	AUX
ftr-420	175	21	that	that	SCONJ
ftr-420	175	22	“	"	PUNCT
ftr-420	175	23	several	several	ADJ
ftr-420	175	24	countries	country	NOUN
ftr-420	175	25	that	that	PRON
ftr-420	175	26	have	have	VERB
ftr-420	175	27	.	.	PUNCT
ftr-420	175	28	.	.	PUNCT
ftr-420	175	29	.	.	PUNCT
ftr-420	176	1	agreements	agreement	NOUN
ftr-420	176	2	that	that	PRON
ftr-420	176	3	provide	provide	VERB
ftr-420	176	4	for	for	ADP
ftr-420	176	5	the	the	DET
ftr-420	176	6	exchange	exchange	NOUN
ftr-420	176	7	of	of	ADP
ftr-420	176	8	tax	tax	NOUN
ftr-420	176	9	information	information	NOUN
ftr-420	176	10	with	with	ADP
ftr-420	176	11	the	the	DET
ftr-420	176	12	united	united	PROPN
ftr-420	176	13	states	states	PROPN
ftr-420	176	14	have	have	AUX
ftr-420	176	15	requested	request	VERB
ftr-420	176	16	information	information	NOUN
ftr-420	176	17	concerning	concern	VERB
ftr-420	176	18	bank	bank	NOUN
ftr-420	176	19	deposits	deposit	NOUN
ftr-420	176	20	of	of	ADP
ftr-420	176	21	individual	individual	ADJ
ftr-420	176	22	residents	resident	NOUN
ftr-420	176	23	of	of	ADP
ftr-420	176	24	their	their	PRON
ftr-420	176	25	countries	country	NOUN
ftr-420	176	26	.	.	PUNCT
ftr-420	177	1	because	because	SCONJ
ftr-420	177	2	of	of	ADP
ftr-420	177	3	the	the	DET
ftr-420	177	4	importance	importance	NOUN
ftr-420	177	5	that	that	SCONJ
ftr-420	177	6	the	the	DET
ftr-420	177	7	united	united	PROPN
ftr-420	177	8	states	states	PROPN
ftr-420	177	9	attaches	attach	VERB
ftr-420	177	10	to	to	ADP
ftr-420	177	11	exchanging	exchange	VERB
ftr-420	177	12	tax	tax	NOUN
ftr-420	177	13	information	information	NOUN
ftr-420	177	14	as	as	ADP
ftr-420	177	15	a	a	DET
ftr-420	177	16	way	way	NOUN
ftr-420	177	17	of	of	ADP
ftr-420	177	18	encouraging	encourage	VERB
ftr-420	177	19	voluntary	voluntary	ADJ
ftr-420	177	20	compliance	compliance	NOUN
ftr-420	177	21	and	and	CCONJ
ftr-420	177	22	furthering	further	VERB
ftr-420	177	23	transparency	transparency	NOUN
ftr-420	177	24	.	.	PUNCT
ftr-420	177	25	.	.	PUNCT
ftr-420	177	26	.	.	PUNCT
ftr-420	177	27	.	.	PUNCT
ftr-420	177	28	,	,	PUNCT
ftr-420	177	29	treasury	treasury	PROPN
ftr-420	177	30	and	and	CCONJ
ftr-420	177	31	the	the	DET
ftr-420	177	32	irs	irs	PROPN
ftr-420	177	33	believe	believe	VERB
ftr-420	177	34	that	that	SCONJ
ftr-420	177	35	it	it	PRON
ftr-420	177	36	is	be	AUX
ftr-420	177	37	important	important	ADJ
ftr-420	177	38	for	for	SCONJ
ftr-420	177	39	the	the	DET
ftr-420	177	40	united	united	PROPN
ftr-420	177	41	states	states	PROPN
ftr-420	177	42	to	to	PART
ftr-420	177	43	facilitate	facilitate	VERB
ftr-420	177	44	,	,	PUNCT
ftr-420	177	45	wherever	wherever	SCONJ
ftr-420	177	46	possible	possible	ADJ
ftr-420	177	47	,	,	PUNCT
ftr-420	177	48	the	the	DET
ftr-420	177	49	effective	effective	ADJ
ftr-420	177	50	exchange	exchange	NOUN
ftr-420	177	51	of	of	ADP
ftr-420	177	52	all	all	DET
ftr-420	177	53	relevant	relevant	ADJ
ftr-420	177	54	tax	tax	NOUN
ftr-420	177	55	information	information	NOUN
ftr-420	177	56	with	with	ADP
ftr-420	177	57	our	our	PRON
ftr-420	177	58	treaty	treaty	NOUN
ftr-420	177	59	partners	partner	NOUN
ftr-420	177	60	.	.	PUNCT
ftr-420	178	1	”21	”21	ADJ
ftr-420	178	2	bilateral	bilateral	ADJ
ftr-420	178	3	treaties	treaty	NOUN
ftr-420	178	4	entered	enter	VERB
ftr-420	178	5	into	into	ADP
ftr-420	178	6	by	by	ADP
ftr-420	178	7	the	the	DET
ftr-420	178	8	u.s	u.s	PROPN
ftr-420	178	9	.	.	PROPN
ftr-420	178	10	typically	typically	ADV
ftr-420	178	11	contain	contain	VERB
ftr-420	178	12	an	an	DET
ftr-420	178	13	article	article	NOUN
ftr-420	178	14	similar	similar	ADJ
ftr-420	178	15	to	to	ADP
ftr-420	178	16	article	article	NOUN
ftr-420	178	17	26	26	NUM
ftr-420	178	18	of	of	ADP
ftr-420	178	19	the	the	DET
ftr-420	178	20	u.s	u.s	PROPN
ftr-420	178	21	.	.	PROPN
ftr-420	178	22	model	model	PROPN
ftr-420	178	23	income	income	PROPN
ftr-420	178	24	tax	tax	NOUN
ftr-420	178	25	convention	convention	NOUN
ftr-420	178	26	providing	provide	VERB
ftr-420	178	27	for	for	ADP
ftr-420	178	28	“	"	PUNCT
ftr-420	178	29	exchange	exchange	NOUN
ftr-420	178	30	of	of	ADP
ftr-420	178	31	information	information	NOUN
ftr-420	178	32	and	and	CCONJ
ftr-420	178	33	administrative	administrative	ADJ
ftr-420	178	34	assistance	assistance	NOUN
ftr-420	178	35	.	.	PUNCT
ftr-420	178	36	”	"	PUNCT
ftr-420	179	1	these	these	DET
ftr-420	179	2	agreements22	agreements22	NOUN
ftr-420	179	3	20	20	NUM
ftr-420	179	4	.	.	PUNCT
ftr-420	180	1	see	see	VERB
ftr-420	180	2	shay	shay	PROPN
ftr-420	180	3	,	,	PUNCT
ftr-420	180	4	fleming	fleming	PROPN
ftr-420	180	5	&	&	CCONJ
ftr-420	180	6	peroni	peroni	PROPN
ftr-420	180	7	,	,	PUNCT
ftr-420	180	8	supra	supra	PROPN
ftr-420	180	9	note	note	PROPN
ftr-420	180	10	14	14	NUM
ftr-420	180	11	,	,	PUNCT
ftr-420	180	12	at	at	ADP
ftr-420	180	13	n.	n.	NOUN
ftr-420	180	14	171	171	NUM
ftr-420	180	15	,	,	PUNCT
ftr-420	180	16	noting	note	VERB
ftr-420	180	17	that	that	SCONJ
ftr-420	180	18	“	"	PUNCT
ftr-420	180	19	a	a	DET
ftr-420	180	20	u.s	u.s	PROPN
ftr-420	180	21	.	.	PROPN
ftr-420	180	22	tax	tax	NOUN
ftr-420	180	23	evader	evader	NOUN
ftr-420	180	24	resident	resident	NOUN
ftr-420	180	25	in	in	ADP
ftr-420	180	26	the	the	DET
ftr-420	180	27	united	united	PROPN
ftr-420	180	28	states	states	PROPN
ftr-420	180	29	might	might	AUX
ftr-420	180	30	arrange	arrange	VERB
ftr-420	180	31	with	with	ADP
ftr-420	180	32	a	a	DET
ftr-420	180	33	fiduciary	fiduciary	NOUN
ftr-420	180	34	in	in	ADP
ftr-420	180	35	a	a	DET
ftr-420	180	36	country	country	NOUN
ftr-420	180	37	with	with	ADP
ftr-420	180	38	confidentiality	confidentiality	NOUN
ftr-420	180	39	protections	protection	NOUN
ftr-420	180	40	to	to	PART
ftr-420	180	41	organize	organize	VERB
ftr-420	180	42	a	a	DET
ftr-420	180	43	corporation	corporation	NOUN
ftr-420	180	44	to	to	PART
ftr-420	180	45	hold	hold	VERB
ftr-420	180	46	investment	investment	NOUN
ftr-420	180	47	assets	asset	NOUN
ftr-420	180	48	.	.	PUNCT
ftr-420	180	49	”	"	PUNCT
ftr-420	181	1	21	21	NUM
ftr-420	181	2	.	.	PUNCT
ftr-420	182	1	when	when	SCONJ
ftr-420	182	2	the	the	DET
ftr-420	182	3	irs	irs	PROPN
ftr-420	182	4	replaced	replace	VERB
ftr-420	182	5	the	the	DET
ftr-420	182	6	proposed	propose	VERB
ftr-420	182	7	regulation	regulation	NOUN
ftr-420	182	8	with	with	ADP
ftr-420	182	9	the	the	DET
ftr-420	182	10	new	new	ADJ
ftr-420	182	11	,	,	PUNCT
ftr-420	182	12	more	more	ADV
ftr-420	182	13	limited	limited	ADJ
ftr-420	182	14	version	version	NOUN
ftr-420	182	15	,	,	PUNCT
ftr-420	182	16	it	it	PRON
ftr-420	182	17	explained	explain	VERB
ftr-420	182	18	:	:	PUNCT
ftr-420	182	19	“	"	PUNCT
ftr-420	182	20	the	the	DET
ftr-420	182	21	irs	irs	PROPN
ftr-420	182	22	and	and	CCONJ
ftr-420	182	23	treasury	treasury	PROPN
ftr-420	182	24	believe	believe	VERB
ftr-420	182	25	that	that	SCONJ
ftr-420	182	26	limiting	limit	VERB
ftr-420	182	27	reporting	reporting	NOUN
ftr-420	182	28	to	to	ADP
ftr-420	182	29	residents	resident	NOUN
ftr-420	182	30	of	of	ADP
ftr-420	182	31	these	these	DET
ftr-420	182	32	countries	country	NOUN
ftr-420	182	33	will	will	AUX
ftr-420	182	34	facilitate	facilitate	VERB
ftr-420	182	35	the	the	DET
ftr-420	182	36	goals	goal	NOUN
ftr-420	182	37	of	of	ADP
ftr-420	182	38	improving	improve	VERB
ftr-420	182	39	compliance	compliance	NOUN
ftr-420	182	40	with	with	ADP
ftr-420	182	41	u.s	u.s	PROPN
ftr-420	182	42	.	.	PROPN
ftr-420	182	43	tax	tax	NOUN
ftr-420	182	44	laws	law	NOUN
ftr-420	182	45	and	and	CCONJ
ftr-420	182	46	permitting	permit	VERB
ftr-420	182	47	appropriate	appropriate	ADJ
ftr-420	182	48	information	information	NOUN
ftr-420	182	49	exchange	exchange	NOUN
ftr-420	182	50	without	without	ADP
ftr-420	182	51	imposing	impose	VERB
ftr-420	182	52	an	an	DET
ftr-420	182	53	undue	undue	ADJ
ftr-420	182	54	administrative	administrative	ADJ
ftr-420	182	55	burden	burden	NOUN
ftr-420	182	56	on	on	ADP
ftr-420	182	57	u.s	u.s	PROPN
ftr-420	182	58	.	.	PROPN
ftr-420	182	59	banks	bank	NOUN
ftr-420	182	60	.	.	PUNCT
ftr-420	182	61	”	"	PUNCT
ftr-420	183	1	reg-133254	reg-133254	NOUN
ftr-420	183	2	-	-	PUNCT
ftr-420	183	3	02	02	NUM
ftr-420	183	4	,	,	PUNCT
ftr-420	183	5	supra	supra	NOUN
ftr-420	183	6	note	note	NOUN
ftr-420	183	7	8	8	NUM
ftr-420	183	8	,	,	PUNCT
ftr-420	183	9	at	at	ADP
ftr-420	183	10	¶	¶	PROPN
ftr-420	183	11	25	25	NUM
ftr-420	183	12	.	.	PUNCT
ftr-420	184	1	22	22	NUM
ftr-420	184	2	.	.	X
ftr-420	185	1	1996	1996	NUM
ftr-420	186	1	u.s	u.s	PROPN
ftr-420	186	2	.	.	PROPN
ftr-420	186	3	model	model	PROPN
ftr-420	186	4	income	income	NOUN
ftr-420	186	5	and	and	CCONJ
ftr-420	186	6	capital	capital	NOUN
ftr-420	186	7	tax	tax	NOUN
ftr-420	186	8	convention	convention	PROPN
ftr-420	186	9	,	,	PUNCT
ftr-420	186	10	sept	sept	PROPN
ftr-420	186	11	.	.	PROPN
ftr-420	186	12	20	20	NUM
ftr-420	186	13	,	,	PUNCT
ftr-420	186	14	1996	1996	NUM
ftr-420	186	15	,	,	PUNCT
ftr-420	186	16	available	available	ADJ
ftr-420	186	17	at	at	ADP
ftr-420	186	18	96	96	NUM
ftr-420	186	19	tni	tni	NOUN
ftr-420	186	20	186	186	NUM
ftr-420	186	21	-	-	SYM
ftr-420	186	22	16	16	NUM
ftr-420	186	23	.	.	PUNCT
ftr-420	187	1	see	see	VERB
ftr-420	187	2	richard	richard	PROPN
ftr-420	187	3	gordon	gordon	PROPN
ftr-420	187	4	,	,	PUNCT
ftr-420	187	5	“	"	PUNCT
ftr-420	187	6	tax	tax	NOUN
ftr-420	187	7	havens	haven	NOUN
ftr-420	187	8	and	and	CCONJ
ftr-420	187	9	their	their	PRON
ftr-420	187	10	use	use	NOUN
ftr-420	187	11	by	by	ADP
ftr-420	187	12	united	united	PROPN
ftr-420	187	13	states	states	PROPN
ftr-420	187	14	taxpayers	taxpayer	NOUN
ftr-420	187	15	an	an	DET
ftr-420	187	16	overview	overview	NOUN
ftr-420	187	17	,	,	PUNCT
ftr-420	187	18	”	"	PUNCT
ftr-420	187	19	irs	irs	PROPN
ftr-420	187	20	publication	publication	NOUN
ftr-420	187	21	1150	1150	NUM
ftr-420	187	22	,	,	PUNCT
ftr-420	187	23	rev	rev	X
ftr-420	187	24	.	.	PROPN
ftr-420	187	25	4	4	NUM
ftr-420	187	26	-	-	SYM
ftr-420	187	27	81	81	NUM
ftr-420	187	28	,	,	PUNCT
ftr-420	187	29	reprinted	reprint	VERB
ftr-420	187	30	in	in	ADP
ftr-420	187	31	93	93	NUM
ftr-420	187	32	tnt	tnt	NOUN
ftr-420	187	33	119	119	NUM
ftr-420	187	34	-	-	SYM
ftr-420	187	35	22	22	NUM
ftr-420	188	1	[	[	X
ftr-420	188	2	hereinafter	hereinafter	NOUN
ftr-420	188	3	“	"	PUNCT
ftr-420	188	4	gordon	gordon	PROPN
ftr-420	188	5	report	report	PROPN
ftr-420	188	6	”	"	PUNCT
ftr-420	188	7	]	]	PUNCT
ftr-420	188	8	at	at	ADP
ftr-420	188	9	page	page	NOUN
ftr-420	188	10	129	129	NUM
ftr-420	188	11	,	,	PUNCT
ftr-420	188	12	stating	state	VERB
ftr-420	188	13	in	in	ADP
ftr-420	188	14	1981	1981	NUM
ftr-420	188	15	that	that	SCONJ
ftr-420	188	16	“	"	PUNCT
ftr-420	188	17	united	united	PROPN
ftr-420	188	18	states	states	PROPN
ftr-420	188	19	treaties	treaty	NOUN
ftr-420	188	20	in	in	ADP
ftr-420	188	21	force	force	NOUN
ftr-420	188	22	contain	contain	VERB
ftr-420	188	23	an	an	DET
ftr-420	188	24	article	article	NOUN
ftr-420	188	25	obligating	obligate	VERB
ftr-420	188	26	this	this	DET
ftr-420	188	27	country	country	NOUN
ftr-420	188	28	and	and	CCONJ
ftr-420	188	29	its	its	PRON
ftr-420	188	30	treaty	treaty	NOUN
ftr-420	188	31	partner	partner	NOUN
ftr-420	188	32	to	to	PART
ftr-420	188	33	exchange	exchange	VERB
ftr-420	188	34	information	information	NOUN
ftr-420	188	35	on	on	ADP
ftr-420	188	36	matters	matter	NOUN
ftr-420	188	37	related	relate	VERB
ftr-420	188	38	to	to	ADP
ftr-420	188	39	tax	tax	NOUN
ftr-420	188	40	administration	administration	NOUN
ftr-420	188	41	.	.	PUNCT
ftr-420	188	42	”	"	PUNCT
ftr-420	189	1	for	for	ADP
ftr-420	189	2	further	further	ADJ
ftr-420	189	3	discussion	discussion	NOUN
ftr-420	189	4	of	of	ADP
ftr-420	189	5	information	information	NOUN
ftr-420	189	6	exchange	exchange	NOUN
ftr-420	189	7	under	under	ADP
ftr-420	189	8	treaties	treaty	NOUN
ftr-420	189	9	,	,	PUNCT
ftr-420	189	10	see	see	VERB
ftr-420	189	11	michael	michael	PROPN
ftr-420	189	12	i.	i.	PROPN
ftr-420	189	13	saltzman	saltzman	PROPN
ftr-420	189	14	and	and	CCONJ
ftr-420	189	15	jean	jean	PROPN
ftr-420	189	16	-	-	PUNCT
ftr-420	189	17	claude	claude	PROPN
ftr-420	189	18	m.	m.	NOUN
ftr-420	189	19	wolff	wolff	PROPN
ftr-420	189	20	,	,	PUNCT
ftr-420	189	21	“	"	PUNCT
ftr-420	189	22	the	the	DET
ftr-420	189	23	growing	grow	VERB
ftr-420	189	24	role	role	NOUN
ftr-420	189	25	of	of	ADP
ftr-420	189	26	information	information	NOUN
ftr-420	189	27	exchange	exchange	NOUN
ftr-420	189	28	in	in	ADP
ftr-420	189	29	u.s	u.s	PROPN
ftr-420	189	30	.	.	PROPN
ftr-420	189	31	tax	tax	NOUN
ftr-420	189	32	treaties	treaty	NOUN
ftr-420	189	33	,	,	PUNCT
ftr-420	189	34	”	"	PUNCT
ftr-420	189	35	32	32	NUM
ftr-420	189	36	tax	tax	NOUN
ftr-420	189	37	notes	note	NOUN
ftr-420	189	38	int’l	int’l	NUM
ftr-420	189	39	magazine	magazine	NOUN
ftr-420	189	40	943	943	NUM
ftr-420	189	41	(	(	PUNCT
ftr-420	189	42	2003	2003	NUM
ftr-420	189	43	)	)	PUNCT
ftr-420	189	44	.	.	PUNCT
ftr-420	190	1	saltzman	saltzman	PROPN
ftr-420	190	2	&	&	CCONJ
ftr-420	190	3	wolff	wolff	PROPN
ftr-420	190	4	note	note	VERB
ftr-420	190	5	that	that	SCONJ
ftr-420	190	6	the	the	DET
ftr-420	190	7	“	"	PUNCT
ftr-420	190	8	irs	irs	PROPN
ftr-420	190	9	has	have	VERB
ftr-420	190	10	five	five	NUM
ftr-420	190	11	special	special	ADJ
ftr-420	190	12	programs	program	NOUN
ftr-420	190	13	for	for	ADP
ftr-420	190	14	information	information	NOUN
ftr-420	190	15	exchange	exchange	NOUN
ftr-420	190	16	.	.	PUNCT
ftr-420	190	17	”	"	PUNCT
ftr-420	191	1	i	i	PRON
ftr-420	191	2	d.	d.	VERB
ftr-420	191	3	at	at	ADP
ftr-420	191	4	944	944	NUM
ftr-420	191	5	,	,	PUNCT
ftr-420	191	6	citing	cite	VERB
ftr-420	191	7	internal	internal	ADJ
ftr-420	191	8	revenue	revenue	NOUN
ftr-420	191	9	manual	manual	NOUN
ftr-420	191	10	4.60.1	4.60.1	PROPN
ftr-420	191	11	.	.	PUNCT
ftr-420	192	1	one	one	NUM
ftr-420	192	2	program	program	NOUN
ftr-420	192	3	is	be	AUX
ftr-420	192	4	responding	respond	VERB
ftr-420	192	5	to	to	ADP
ftr-420	192	6	specific	specific	ADJ
ftr-420	192	7	requests	request	NOUN
ftr-420	192	8	of	of	ADP
ftr-420	192	9	treaty	treaty	NOUN
ftr-420	192	10	partners	partner	NOUN
ftr-420	192	11	for	for	ADP
ftr-420	192	12	information	information	NOUN
ftr-420	192	13	,	,	PUNCT
ftr-420	192	14	including	include	VERB
ftr-420	192	15	“	"	PUNCT
ftr-420	192	16	property	property	NOUN
ftr-420	192	17	ownership	ownership	NOUN
ftr-420	192	18	,	,	PUNCT
ftr-420	192	19	financial	financial	ADJ
ftr-420	192	20	records	record	NOUN
ftr-420	192	21	such	such	ADJ
ftr-420	192	22	as	as	ADP
ftr-420	192	23	bank	bank	NOUN
ftr-420	192	24	account	account	NOUN
ftr-420	192	25	information	information	NOUN
ftr-420	192	26	,	,	PUNCT
ftr-420	192	27	verification	verification	NOUN
ftr-420	192	28	of	of	ADP
ftr-420	192	29	income	income	NOUN
ftr-420	192	30	tax	tax	NOUN
ftr-420	192	31	return	return	NOUN
ftr-420	192	32	filing	filing	NOUN
ftr-420	192	33	and	and	CCONJ
ftr-420	192	34	filing	filing	NOUN
ftr-420	192	35	status	status	NOUN
ftr-420	192	36	,	,	PUNCT
ftr-420	192	37	and	and	CCONJ
ftr-420	192	38	the	the	DET
ftr-420	192	39	types	type	NOUN
ftr-420	192	40	and	and	CCONJ
ftr-420	192	41	amounts	amount	NOUN
ftr-420	192	42	of	of	ADP
ftr-420	192	43	income	income	NOUN
ftr-420	192	44	and	and	CCONJ
ftr-420	192	45	expense	expense	NOUN
ftr-420	192	46	reported	report	VERB
ftr-420	192	47	.	.	PUNCT
ftr-420	192	48	”	"	PUNCT
ftr-420	193	1	i	i	PRON
ftr-420	193	2	d.	d.	VERB
ftr-420	193	3	a	a	DET
ftr-420	193	4	second	second	ADJ
ftr-420	193	5	program	program	NOUN
ftr-420	193	6	includes	include	VERB
ftr-420	193	7	“	"	PUNCT
ftr-420	193	8	routine	routine	ADJ
ftr-420	193	9	exchanges	exchange	NOUN
ftr-420	193	10	of	of	ADP
ftr-420	193	11	588	588	NUM
ftr-420	193	12	florida	florida	PROPN
ftr-420	193	13	tax	tax	NOUN
ftr-420	193	14	review	review	NOUN
ftr-420	193	15	[	[	X
ftr-420	193	16	vol.6:6	vol.6:6	NOUN
ftr-420	193	17	would	would	AUX
ftr-420	193	18	permit	permit	VERB
ftr-420	193	19	(	(	PUNCT
ftr-420	193	20	but	but	CCONJ
ftr-420	193	21	not	not	PART
ftr-420	193	22	require	require	VERB
ftr-420	193	23	)	)	PUNCT
ftr-420	193	24	routine	routine	ADJ
ftr-420	193	25	or	or	CCONJ
ftr-420	193	26	automatic	automatic	ADJ
ftr-420	193	27	exchange	exchange	NOUN
ftr-420	193	28	of	of	ADP
ftr-420	193	29	information	information	NOUN
ftr-420	193	30	or	or	CCONJ
ftr-420	193	31	a	a	DET
ftr-420	193	32	spontaneous	spontaneous	ADJ
ftr-420	193	33	sending	sending	NOUN
ftr-420	193	34	of	of	ADP
ftr-420	193	35	information	information	NOUN
ftr-420	193	36	without	without	ADP
ftr-420	193	37	any	any	DET
ftr-420	193	38	request	request	NOUN
ftr-420	193	39	;	;	PUNCT
ftr-420	193	40	they	they	PRON
ftr-420	193	41	also	also	ADV
ftr-420	193	42	mandate	mandate	VERB
ftr-420	193	43	provision	provision	NOUN
ftr-420	193	44	of	of	ADP
ftr-420	193	45	information	information	NOUN
ftr-420	193	46	in	in	ADP
ftr-420	193	47	response	response	NOUN
ftr-420	193	48	to	to	ADP
ftr-420	193	49	a	a	DET
ftr-420	193	50	request	request	NOUN
ftr-420	193	51	regarding	regard	VERB
ftr-420	193	52	a	a	DET
ftr-420	193	53	specific	specific	ADJ
ftr-420	193	54	taxpayer	taxpayer	NOUN
ftr-420	193	55	by	by	ADP
ftr-420	193	56	the	the	DET
ftr-420	193	57	treaty	treaty	NOUN
ftr-420	193	58	partner	partner	NOUN
ftr-420	193	59	.	.	PUNCT
ftr-420	194	1	if	if	SCONJ
ftr-420	194	2	the	the	DET
ftr-420	194	3	revised	revise	VERB
ftr-420	194	4	regulation	regulation	NOUN
ftr-420	194	5	were	be	AUX
ftr-420	194	6	put	put	VERB
ftr-420	194	7	into	into	ADP
ftr-420	194	8	effect	effect	NOUN
ftr-420	194	9	,	,	PUNCT
ftr-420	194	10	the	the	DET
ftr-420	194	11	u.s.23	u.s.23	PROPN
ftr-420	194	12	would	would	AUX
ftr-420	194	13	be	be	AUX
ftr-420	194	14	in	in	ADP
ftr-420	194	15	a	a	DET
ftr-420	194	16	position	position	NOUN
ftr-420	194	17	to	to	PART
ftr-420	194	18	make	make	VERB
ftr-420	194	19	an	an	DET
ftr-420	194	20	automatic	automatic	ADJ
ftr-420	194	21	exchange	exchange	NOUN
ftr-420	194	22	of	of	ADP
ftr-420	194	23	information24	information24	NOUN
ftr-420	194	24	regarding	regard	VERB
ftr-420	194	25	bank	bank	PROPN
ftr-420	194	26	deposit	deposit	NOUN
ftr-420	194	27	interest	interest	NOUN
ftr-420	194	28	with	with	ADP
ftr-420	194	29	the	the	DET
ftr-420	194	30	sixteen	sixteen	NUM
ftr-420	194	31	countries	country	NOUN
ftr-420	194	32	listed	list	VERB
ftr-420	194	33	in	in	ADP
ftr-420	194	34	the	the	DET
ftr-420	194	35	regulation	regulation	NOUN
ftr-420	194	36	.	.	PUNCT
ftr-420	195	1	this	this	PRON
ftr-420	195	2	would	would	AUX
ftr-420	195	3	allow	allow	VERB
ftr-420	195	4	these	these	DET
ftr-420	195	5	countries	country	NOUN
ftr-420	195	6	to	to	PART
ftr-420	195	7	learn	learn	VERB
ftr-420	195	8	about	about	ADP
ftr-420	195	9	interest	interest	NOUN
ftr-420	195	10	paid	pay	VERB
ftr-420	195	11	by	by	ADP
ftr-420	195	12	banks	bank	NOUN
ftr-420	195	13	in	in	ADP
ftr-420	195	14	the	the	DET
ftr-420	195	15	u.s	u.s	PROPN
ftr-420	195	16	.	.	PROPN
ftr-420	195	17	to	to	ADP
ftr-420	195	18	their	their	PRON
ftr-420	195	19	individual	individual	ADJ
ftr-420	195	20	residents	resident	NOUN
ftr-420	195	21	,	,	PUNCT
ftr-420	195	22	thereby	thereby	ADV
ftr-420	195	23	permitting	permit	VERB
ftr-420	195	24	these	these	DET
ftr-420	195	25	countries	country	NOUN
ftr-420	195	26	to	to	PART
ftr-420	195	27	impose	impose	VERB
ftr-420	195	28	their	their	PRON
ftr-420	195	29	tax	tax	NOUN
ftr-420	195	30	on	on	ADP
ftr-420	195	31	such	such	ADJ
ftr-420	195	32	interest	interest	NOUN
ftr-420	195	33	.	.	PUNCT
ftr-420	196	1	similarly	similarly	ADV
ftr-420	196	2	,	,	PUNCT
ftr-420	196	3	the	the	DET
ftr-420	196	4	u.s	u.s	PROPN
ftr-420	196	5	.	.	PROPN
ftr-420	196	6	would	would	AUX
ftr-420	196	7	learn	learn	VERB
ftr-420	196	8	about	about	ADP
ftr-420	196	9	interest	interest	NOUN
ftr-420	196	10	paid	pay	VERB
ftr-420	196	11	by	by	ADP
ftr-420	196	12	banks	bank	NOUN
ftr-420	196	13	in	in	ADP
ftr-420	196	14	those	those	DET
ftr-420	196	15	countries	country	NOUN
ftr-420	196	16	to	to	ADP
ftr-420	196	17	u.s	u.s	PROPN
ftr-420	196	18	.	.	PROPN
ftr-420	196	19	taxpayers	taxpayer	NOUN
ftr-420	196	20	and	and	CCONJ
ftr-420	196	21	could	could	AUX
ftr-420	196	22	verify	verify	VERB
ftr-420	196	23	that	that	SCONJ
ftr-420	196	24	the	the	DET
ftr-420	196	25	interest	interest	NOUN
ftr-420	196	26	is	be	AUX
ftr-420	196	27	reported	report	VERB
ftr-420	196	28	on	on	ADP
ftr-420	196	29	form	form	NOUN
ftr-420	196	30	1040.25	1040.25	NUM
ftr-420	196	31	in	in	ADP
ftr-420	196	32	addition	addition	NOUN
ftr-420	196	33	,	,	PUNCT
ftr-420	196	34	treasury	treasury	PROPN
ftr-420	196	35	’s	’s	PART
ftr-420	196	36	adherence	adherence	NOUN
ftr-420	196	37	to	to	ADP
ftr-420	196	38	the	the	DET
ftr-420	196	39	proposed	propose	VERB
ftr-420	196	40	regulation	regulation	NOUN
ftr-420	196	41	(	(	PUNCT
ftr-420	196	42	as	as	SCONJ
ftr-420	196	43	revised	revise	VERB
ftr-420	196	44	in	in	ADP
ftr-420	196	45	august	august	PROPN
ftr-420	196	46	2002	2002	NUM
ftr-420	196	47	)	)	PUNCT
ftr-420	196	48	may	may	AUX
ftr-420	196	49	be	be	AUX
ftr-420	196	50	interpreted	interpret	VERB
ftr-420	196	51	as	as	ADP
ftr-420	196	52	an	an	DET
ftr-420	196	53	indication	indication	NOUN
ftr-420	196	54	of	of	ADP
ftr-420	196	55	willingness	willingness	NOUN
ftr-420	196	56	to	to	PART
ftr-420	196	57	participate	participate	VERB
ftr-420	196	58	in	in	ADP
ftr-420	196	59	,	,	PUNCT
ftr-420	196	60	and	and	CCONJ
ftr-420	196	61	at	at	ADP
ftr-420	196	62	least	least	ADJ
ftr-420	196	63	tacitly	tacitly	ADV
ftr-420	196	64	support	support	VERB
ftr-420	196	65	,	,	PUNCT
ftr-420	196	66	the	the	DET
ftr-420	196	67	recently	recently	ADV
ftr-420	196	68	adopted	adopt	VERB
ftr-420	196	69	european	european	PROPN
ftr-420	196	70	union	union	PROPN
ftr-420	196	71	savings	saving	NOUN
ftr-420	196	72	directive	directive	NOUN
ftr-420	196	73	.	.	PUNCT
ftr-420	197	1	under	under	ADP
ftr-420	197	2	this	this	DET
ftr-420	197	3	directive	directive	NOUN
ftr-420	197	4	,	,	PUNCT
ftr-420	197	5	interest	interest	NOUN
ftr-420	197	6	paid	pay	VERB
ftr-420	197	7	within	within	ADP
ftr-420	197	8	the	the	DET
ftr-420	197	9	eu	eu	PROPN
ftr-420	197	10	to	to	ADP
ftr-420	197	11	an	an	DET
ftr-420	197	12	eu	eu	PROPN
ftr-420	197	13	resident	resident	NOUN
ftr-420	197	14	would	would	AUX
ftr-420	197	15	automatically	automatically	ADV
ftr-420	197	16	be	be	AUX
ftr-420	197	17	reported	report	VERB
ftr-420	197	18	to	to	ADP
ftr-420	197	19	the	the	DET
ftr-420	197	20	residence	residence	NOUN
ftr-420	197	21	country	country	NOUN
ftr-420	197	22	.	.	PUNCT
ftr-420	198	1	the	the	DET
ftr-420	198	2	twelve	twelve	NUM
ftr-420	198	3	eu	eu	PROPN
ftr-420	198	4	countries	country	NOUN
ftr-420	198	5	that	that	PRON
ftr-420	198	6	have	have	AUX
ftr-420	198	7	agreed	agree	VERB
ftr-420	198	8	to	to	ADP
ftr-420	198	9	this	this	DET
ftr-420	198	10	routine	routine	ADJ
ftr-420	198	11	sharing	sharing	NOUN
ftr-420	198	12	of	of	ADP
ftr-420	198	13	information	information	NOUN
ftr-420	198	14	are	be	AUX
ftr-420	198	15	all	all	PRON
ftr-420	198	16	listed	list	VERB
ftr-420	198	17	in	in	ADP
ftr-420	198	18	the	the	DET
ftr-420	198	19	treasury	treasury	NOUN
ftr-420	198	20	’s	’s	PART
ftr-420	198	21	proposed	propose	VERB
ftr-420	198	22	regulation	regulation	NOUN
ftr-420	198	23	,	,	PUNCT
ftr-420	198	24	whereas	whereas	SCONJ
ftr-420	198	25	the	the	DET
ftr-420	198	26	three	three	NUM
ftr-420	198	27	eu	eu	PROPN
ftr-420	198	28	countries	country	NOUN
ftr-420	198	29	that	that	PRON
ftr-420	198	30	have	have	AUX
ftr-420	198	31	not	not	PART
ftr-420	198	32	agreed	agree	VERB
ftr-420	198	33	to	to	PART
ftr-420	198	34	routine	routine	VERB
ftr-420	198	35	information	information	NOUN
ftr-420	198	36	sharing	sharing	NOUN
ftr-420	198	37	(	(	PUNCT
ftr-420	198	38	belgium	belgium	PROPN
ftr-420	198	39	,	,	PUNCT
ftr-420	198	40	luxembourg	luxembourg	PROPN
ftr-420	198	41	and	and	CCONJ
ftr-420	198	42	information	information	NOUN
ftr-420	198	43	,	,	PUNCT
ftr-420	198	44	such	such	ADJ
ftr-420	198	45	as	as	ADP
ftr-420	198	46	dividend	dividend	NOUN
ftr-420	198	47	,	,	PUNCT
ftr-420	198	48	interest	interest	NOUN
ftr-420	198	49	,	,	PUNCT
ftr-420	198	50	rents	rent	NOUN
ftr-420	198	51	,	,	PUNCT
ftr-420	198	52	and	and	CCONJ
ftr-420	198	53	royalties	royalty	NOUN
ftr-420	198	54	,	,	PUNCT
ftr-420	198	55	records	record	NOUN
ftr-420	198	56	of	of	ADP
ftr-420	198	57	which	which	PRON
ftr-420	198	58	are	be	AUX
ftr-420	198	59	computerized	computerized	ADJ
ftr-420	198	60	and	and	CCONJ
ftr-420	198	61	capable	capable	ADJ
ftr-420	198	62	of	of	ADP
ftr-420	198	63	being	be	AUX
ftr-420	198	64	communicated	communicate	VERB
ftr-420	198	65	without	without	ADP
ftr-420	198	66	difficulty	difficulty	NOUN
ftr-420	198	67	.	.	PUNCT
ftr-420	198	68	”	"	PUNCT
ftr-420	199	1	i	i	PRON
ftr-420	199	2	d.	d.	VERB
ftr-420	199	3	at	at	ADP
ftr-420	199	4	944	944	NUM
ftr-420	199	5	-	-	SYM
ftr-420	199	6	45	45	NUM
ftr-420	199	7	.	.	PUNCT
ftr-420	199	8	23	23	NUM
ftr-420	199	9	.	.	PUNCT
ftr-420	200	1	see	see	VERB
ftr-420	200	2	gordon	gordon	PROPN
ftr-420	200	3	report	report	PROPN
ftr-420	200	4	,	,	PUNCT
ftr-420	200	5	supra	supra	PROPN
ftr-420	200	6	note	note	PROPN
ftr-420	200	7	22	22	NUM
ftr-420	200	8	,	,	PUNCT
ftr-420	200	9	at	at	ADP
ftr-420	200	10	page	page	NOUN
ftr-420	200	11	130	130	NUM
ftr-420	200	12	;	;	PUNCT
ftr-420	200	13	see	see	VERB
ftr-420	200	14	david	david	PROPN
ftr-420	200	15	e.	e.	PROPN
ftr-420	200	16	spencer	spencer	PROPN
ftr-420	200	17	,	,	PUNCT
ftr-420	200	18	oecd	oecd	PROPN
ftr-420	200	19	model	model	NOUN
ftr-420	200	20	agreement	agreement	NOUN
ftr-420	200	21	is	be	AUX
ftr-420	200	22	a	a	DET
ftr-420	200	23	major	major	ADJ
ftr-420	200	24	advance	advance	NOUN
ftr-420	200	25	in	in	ADP
ftr-420	200	26	information	information	NOUN
ftr-420	200	27	exchange	exchange	NOUN
ftr-420	200	28	(	(	PUNCT
ftr-420	200	29	part	part	NOUN
ftr-420	200	30	2	2	NUM
ftr-420	200	31	)	)	PUNCT
ftr-420	200	32	,	,	PUNCT
ftr-420	200	33	13	13	NUM
ftr-420	200	34	j.	j.	PROPN
ftr-420	200	35	int’l	int’l	NUM
ftr-420	200	36	tax’n	tax’n	NUM
ftr-420	200	37	10	10	NUM
ftr-420	200	38	,	,	PUNCT
ftr-420	200	39	at	at	ADP
ftr-420	200	40	text	text	NOUN
ftr-420	200	41	accompanying	accompany	VERB
ftr-420	200	42	n.	n.	NOUN
ftr-420	200	43	8	8	NUM
ftr-420	200	44	.	.	PUNCT
ftr-420	200	45	24	24	NUM
ftr-420	200	46	.	.	PUNCT
ftr-420	201	1	although	although	SCONJ
ftr-420	201	2	the	the	DET
ftr-420	201	3	irs	irs	PROPN
ftr-420	201	4	would	would	AUX
ftr-420	201	5	be	be	AUX
ftr-420	201	6	in	in	ADP
ftr-420	201	7	a	a	DET
ftr-420	201	8	position	position	NOUN
ftr-420	201	9	to	to	PART
ftr-420	201	10	make	make	VERB
ftr-420	201	11	an	an	DET
ftr-420	201	12	automatic	automatic	ADJ
ftr-420	201	13	exchange	exchange	NOUN
ftr-420	201	14	,	,	PUNCT
ftr-420	201	15	the	the	DET
ftr-420	201	16	u.s	u.s	PROPN
ftr-420	201	17	.	.	PROPN
ftr-420	201	18	would	would	AUX
ftr-420	201	19	not	not	PART
ftr-420	201	20	be	be	AUX
ftr-420	201	21	required	require	VERB
ftr-420	201	22	to	to	PART
ftr-420	201	23	do	do	VERB
ftr-420	201	24	this	this	PRON
ftr-420	201	25	under	under	ADP
ftr-420	201	26	its	its	PRON
ftr-420	201	27	existing	exist	VERB
ftr-420	201	28	treaties	treaty	NOUN
ftr-420	201	29	or	or	CCONJ
ftr-420	201	30	informationexchange	informationexchange	ADJ
ftr-420	201	31	agreements	agreement	NOUN
ftr-420	201	32	.	.	PUNCT
ftr-420	202	1	the	the	DET
ftr-420	202	2	irs	irs	PROPN
ftr-420	202	3	would	would	AUX
ftr-420	202	4	merely	merely	ADV
ftr-420	202	5	be	be	AUX
ftr-420	202	6	required	require	VERB
ftr-420	202	7	to	to	PART
ftr-420	202	8	provide	provide	VERB
ftr-420	202	9	specific	specific	ADJ
ftr-420	202	10	information	information	NOUN
ftr-420	202	11	when	when	SCONJ
ftr-420	202	12	a	a	DET
ftr-420	202	13	request	request	NOUN
ftr-420	202	14	is	be	AUX
ftr-420	202	15	made	make	VERB
ftr-420	202	16	pursuant	pursuant	ADJ
ftr-420	202	17	to	to	ADP
ftr-420	202	18	such	such	DET
ftr-420	202	19	an	an	DET
ftr-420	202	20	agreement	agreement	NOUN
ftr-420	202	21	.	.	PUNCT
ftr-420	203	1	thus	thus	ADV
ftr-420	203	2	,	,	PUNCT
ftr-420	203	3	it	it	PRON
ftr-420	203	4	seems	seem	VERB
ftr-420	203	5	incorrect	incorrect	ADJ
ftr-420	203	6	for	for	SCONJ
ftr-420	203	7	the	the	DET
ftr-420	203	8	cato	cato	PROPN
ftr-420	203	9	institute	institute	PROPN
ftr-420	203	10	to	to	PART
ftr-420	203	11	say	say	VERB
ftr-420	203	12	that	that	SCONJ
ftr-420	203	13	“	"	PUNCT
ftr-420	203	14	the	the	DET
ftr-420	203	15	proposed	propose	VERB
ftr-420	203	16	new	new	ADJ
ftr-420	203	17	regulation	regulation	NOUN
ftr-420	203	18	would	would	AUX
ftr-420	203	19	be	be	AUX
ftr-420	203	20	the	the	DET
ftr-420	203	21	equivalent	equivalent	NOUN
ftr-420	203	22	of	of	ADP
ftr-420	203	23	an	an	DET
ftr-420	203	24	automatic	automatic	ADJ
ftr-420	203	25	information	information	NOUN
ftr-420	203	26	-	-	PUNCT
ftr-420	203	27	sharing	share	VERB
ftr-420	203	28	agreement	agreement	NOUN
ftr-420	203	29	with	with	ADP
ftr-420	203	30	other	other	ADJ
ftr-420	203	31	nations	nation	NOUN
ftr-420	203	32	.	.	PUNCT
ftr-420	203	33	”	"	PUNCT
ftr-420	204	1	see	see	VERB
ftr-420	204	2	rahn	rahn	PROPN
ftr-420	204	3	&	&	CCONJ
ftr-420	204	4	de	de	X
ftr-420	204	5	rugy	rugy	PROPN
ftr-420	204	6	,	,	PUNCT
ftr-420	204	7	supra	supra	NOUN
ftr-420	204	8	note	note	NOUN
ftr-420	204	9	6	6	NUM
ftr-420	204	10	,	,	PUNCT
ftr-420	204	11	at	at	ADP
ftr-420	204	12	¶	¶	PROPN
ftr-420	204	13	33	33	NUM
ftr-420	204	14	.	.	PUNCT
ftr-420	205	1	25	25	NUM
ftr-420	205	2	.	.	PUNCT
ftr-420	206	1	an	an	DET
ftr-420	206	2	alternative	alternative	NOUN
ftr-420	206	3	to	to	ADP
ftr-420	206	4	obtaining	obtain	VERB
ftr-420	206	5	information	information	NOUN
ftr-420	206	6	regarding	regard	VERB
ftr-420	206	7	an	an	DET
ftr-420	206	8	american	american	ADJ
ftr-420	206	9	taxpayer	taxpayer	NOUN
ftr-420	206	10	from	from	ADP
ftr-420	206	11	a	a	DET
ftr-420	206	12	foreign	foreign	ADJ
ftr-420	206	13	country	country	NOUN
ftr-420	206	14	is	be	AUX
ftr-420	206	15	for	for	SCONJ
ftr-420	206	16	the	the	DET
ftr-420	206	17	irs	irs	PROPN
ftr-420	206	18	to	to	PART
ftr-420	206	19	obtain	obtain	VERB
ftr-420	206	20	such	such	ADJ
ftr-420	206	21	information	information	NOUN
ftr-420	206	22	directly	directly	ADV
ftr-420	206	23	from	from	ADP
ftr-420	206	24	an	an	DET
ftr-420	206	25	foreign	foreign	ADJ
ftr-420	206	26	financial	financial	ADJ
ftr-420	206	27	institution	institution	NOUN
ftr-420	206	28	in	in	ADP
ftr-420	206	29	which	which	PRON
ftr-420	206	30	the	the	DET
ftr-420	206	31	american	american	PROPN
ftr-420	206	32	has	have	VERB
ftr-420	206	33	an	an	DET
ftr-420	206	34	account	account	NOUN
ftr-420	206	35	and	and	CCONJ
ftr-420	206	36	which	which	PRON
ftr-420	206	37	has	have	AUX
ftr-420	206	38	signed	sign	VERB
ftr-420	206	39	up	up	ADP
ftr-420	206	40	to	to	PART
ftr-420	206	41	be	be	AUX
ftr-420	206	42	a	a	DET
ftr-420	206	43	“	"	PUNCT
ftr-420	206	44	qualified	qualified	ADJ
ftr-420	206	45	intermediary	intermediary	NOUN
ftr-420	206	46	.	.	PUNCT
ftr-420	206	47	”	"	PUNCT
ftr-420	207	1	see	see	VERB
ftr-420	207	2	marnin	marnin	PROPN
ftr-420	207	3	j.	j.	PROPN
ftr-420	207	4	michaels	michaels	PROPN
ftr-420	207	5	&	&	CCONJ
ftr-420	207	6	thomas	thomas	PROPN
ftr-420	207	7	a.	a.	PROPN
ftr-420	207	8	o’donnell	o’donnell	PROPN
ftr-420	207	9	,	,	PUNCT
ftr-420	207	10	“	"	PUNCT
ftr-420	207	11	the	the	DET
ftr-420	207	12	death	death	NOUN
ftr-420	207	13	of	of	ADP
ftr-420	207	14	information	information	NOUN
ftr-420	207	15	-	-	PUNCT
ftr-420	207	16	exchange	exchange	NOUN
ftr-420	207	17	agreements	agreement	NOUN
ftr-420	207	18	,	,	PUNCT
ftr-420	207	19	”	"	PUNCT
ftr-420	207	20	13	13	NUM
ftr-420	207	21	j.	j.	PROPN
ftr-420	207	22	int’l	int’l	NUM
ftr-420	207	23	tax’n	tax’n	NUM
ftr-420	207	24	8	8	NUM
ftr-420	207	25	(	(	PUNCT
ftr-420	207	26	august	august	PROPN
ftr-420	207	27	2002	2002	NUM
ftr-420	207	28	)	)	PUNCT
ftr-420	207	29	,	,	PUNCT
ftr-420	207	30	noting	note	VERB
ftr-420	207	31	that	that	SCONJ
ftr-420	207	32	“	"	PUNCT
ftr-420	207	33	foreign	foreign	ADJ
ftr-420	207	34	financial	financial	ADJ
ftr-420	207	35	institutions	institution	NOUN
ftr-420	207	36	have	have	AUX
ftr-420	207	37	signed	sign	VERB
ftr-420	207	38	up	up	ADP
ftr-420	207	39	en	en	X
ftr-420	207	40	masse	masse	NOUN
ftr-420	207	41	for	for	ADP
ftr-420	207	42	the	the	DET
ftr-420	207	43	services	service	NOUN
ftr-420	207	44	’s	’s	PART
ftr-420	207	45	new	new	ADJ
ftr-420	207	46	qualified	qualified	ADJ
ftr-420	207	47	intermediary	intermediary	NOUN
ftr-420	207	48	.	.	PUNCT
ftr-420	207	49	.	.	PUNCT
ftr-420	207	50	.	.	PUNCT
ftr-420	208	1	program	program	NOUN
ftr-420	208	2	.	.	PUNCT
ftr-420	208	3	”	"	PUNCT
ftr-420	209	1	the	the	DET
ftr-420	209	2	authors	author	NOUN
ftr-420	209	3	note	note	VERB
ftr-420	209	4	however	however	ADV
ftr-420	209	5	that	that	SCONJ
ftr-420	209	6	under	under	ADP
ftr-420	209	7	these	these	DET
ftr-420	209	8	agreements	agreement	NOUN
ftr-420	209	9	“	"	PUNCT
ftr-420	209	10	the	the	DET
ftr-420	209	11	u.s	u.s	PROPN
ftr-420	209	12	.	.	PROPN
ftr-420	209	13	is	be	AUX
ftr-420	209	14	allowing	allow	VERB
ftr-420	209	15	non	non	ADJ
ftr-420	209	16	-	-	ADJ
ftr-420	209	17	u.s	u.s	ADJ
ftr-420	209	18	.	.	PROPN
ftr-420	209	19	tax	tax	NOUN
ftr-420	209	20	cheats	cheat	NOUN
ftr-420	209	21	to	to	PART
ftr-420	209	22	use	use	VERB
ftr-420	209	23	the	the	DET
ftr-420	209	24	u.s	u.s	PROPN
ftr-420	209	25	.	.	PROPN
ftr-420	209	26	without	without	ADP
ftr-420	209	27	obtaining	obtain	VERB
ftr-420	209	28	information	information	NOUN
ftr-420	209	29	that	that	SCONJ
ftr-420	209	30	it	it	PRON
ftr-420	209	31	could	could	AUX
ftr-420	209	32	exchange	exchange	VERB
ftr-420	209	33	with	with	ADP
ftr-420	209	34	the	the	DET
ftr-420	209	35	tax	tax	NOUN
ftr-420	209	36	evader	evader	NOUN
ftr-420	209	37	’s	’s	PART
ftr-420	209	38	home	home	NOUN
ftr-420	209	39	country	country	NOUN
ftr-420	209	40	.	.	PUNCT
ftr-420	209	41	”	"	PUNCT
ftr-420	210	1	i	i	PRON
ftr-420	210	2	d.	d.	VERB
ftr-420	210	3	at	at	ADP
ftr-420	210	4	text	text	NOUN
ftr-420	210	5	accompanying	accompany	VERB
ftr-420	210	6	n.	n.	NOUN
ftr-420	210	7	11	11	NUM
ftr-420	210	8	.	.	PUNCT
ftr-420	211	1	see	see	VERB
ftr-420	211	2	discussion	discussion	NOUN
ftr-420	211	3	in	in	ADP
ftr-420	211	4	shay	shay	PROPN
ftr-420	211	5	,	,	PUNCT
ftr-420	211	6	fleming	fleming	PROPN
ftr-420	211	7	&	&	CCONJ
ftr-420	211	8	peroni	peroni	PROPN
ftr-420	211	9	,	,	PUNCT
ftr-420	211	10	supra	supra	PROPN
ftr-420	211	11	note	note	PROPN
ftr-420	211	12	14	14	NUM
ftr-420	211	13	,	,	PUNCT
ftr-420	211	14	at	at	ADP
ftr-420	211	15	12425	12425	NUM
ftr-420	211	16	;	;	PUNCT
ftr-420	211	17	michael	michael	PROPN
ftr-420	211	18	j.	j.	PROPN
ftr-420	211	19	graetz	graetz	PROPN
ftr-420	211	20	,	,	PUNCT
ftr-420	211	21	foundations	foundation	NOUN
ftr-420	211	22	of	of	ADP
ftr-420	211	23	international	international	ADJ
ftr-420	211	24	income	income	NOUN
ftr-420	211	25	taxation	taxation	NOUN
ftr-420	211	26	395	395	NUM
ftr-420	211	27	-	-	SYM
ftr-420	211	28	99	99	NUM
ftr-420	211	29	(	(	PUNCT
ftr-420	211	30	2003	2003	NUM
ftr-420	211	31	)	)	PUNCT
ftr-420	211	32	.	.	PUNCT
ftr-420	212	1	2004	2004	NUM
ftr-420	212	2	]	]	PUNCT
ftr-420	212	3	sharing	share	VERB
ftr-420	212	4	bank	bank	NOUN
ftr-420	212	5	deposit	deposit	NOUN
ftr-420	212	6	information	information	NOUN
ftr-420	212	7	with	with	ADP
ftr-420	212	8	other	other	ADJ
ftr-420	212	9	countries	country	NOUN
ftr-420	212	10	648	648	NUM
ftr-420	212	11	austria	austria	PROPN
ftr-420	212	12	)	)	PUNCT
ftr-420	212	13	are	be	AUX
ftr-420	212	14	not	not	PART
ftr-420	212	15	listed	list	VERB
ftr-420	212	16	in	in	ADP
ftr-420	212	17	the	the	DET
ftr-420	212	18	regulation	regulation	NOUN
ftr-420	212	19	.	.	PUNCT
ftr-420	213	1	although	although	SCONJ
ftr-420	213	2	implementation	implementation	NOUN
ftr-420	213	3	of	of	ADP
ftr-420	213	4	the	the	DET
ftr-420	213	5	eu26	eu26	PROPN
ftr-420	213	6	directive	directive	NOUN
ftr-420	213	7	in	in	ADP
ftr-420	213	8	2005	2005	NUM
ftr-420	213	9	has	have	AUX
ftr-420	213	10	been	be	AUX
ftr-420	213	11	made	make	VERB
ftr-420	213	12	explicitly	explicitly	ADV
ftr-420	213	13	contingent	contingent	ADJ
ftr-420	213	14	on	on	ADP
ftr-420	213	15	adoption	adoption	NOUN
ftr-420	213	16	of	of	ADP
ftr-420	213	17	equivalent	equivalent	ADJ
ftr-420	213	18	measures	measure	NOUN
ftr-420	213	19	by	by	ADP
ftr-420	213	20	certain	certain	ADJ
ftr-420	213	21	other	other	ADJ
ftr-420	213	22	countries	country	NOUN
ftr-420	213	23	,	,	PUNCT
ftr-420	213	24	the	the	DET
ftr-420	213	25	eu	eu	PROPN
ftr-420	213	26	has	have	AUX
ftr-420	213	27	already	already	ADV
ftr-420	213	28	acknowledged	acknowledge	VERB
ftr-420	213	29	that	that	SCONJ
ftr-420	213	30	the	the	DET
ftr-420	213	31	u.s	u.s	PROPN
ftr-420	213	32	.	.	PROPN
ftr-420	213	33	cooperation	cooperation	NOUN
ftr-420	213	34	has	have	AUX
ftr-420	213	35	been	be	AUX
ftr-420	213	36	adequate	adequate	ADJ
ftr-420	213	37	,	,	PUNCT
ftr-420	213	38	perhaps	perhaps	ADV
ftr-420	213	39	in	in	ADP
ftr-420	213	40	part	part	NOUN
ftr-420	213	41	because	because	SCONJ
ftr-420	213	42	of	of	ADP
ftr-420	213	43	the	the	DET
ftr-420	213	44	proposed27	proposed27	NOUN
ftr-420	213	45	regulation.28	regulation.28	NOUN
ftr-420	213	46	more	more	ADV
ftr-420	213	47	generally	generally	ADV
ftr-420	213	48	,	,	PUNCT
ftr-420	213	49	the	the	DET
ftr-420	213	50	treasury	treasury	NOUN
ftr-420	213	51	’s	’s	PART
ftr-420	213	52	justification	justification	NOUN
ftr-420	213	53	of	of	ADP
ftr-420	213	54	the	the	DET
ftr-420	213	55	regulation	regulation	NOUN
ftr-420	213	56	suggests	suggest	VERB
ftr-420	213	57	its	its	PRON
ftr-420	213	58	desire	desire	NOUN
ftr-420	213	59	to	to	PART
ftr-420	213	60	follow	follow	VERB
ftr-420	213	61	through	through	ADP
ftr-420	213	62	with	with	ADP
ftr-420	213	63	recent	recent	ADJ
ftr-420	213	64	efforts	effort	NOUN
ftr-420	213	65	to	to	PART
ftr-420	213	66	achieve	achieve	VERB
ftr-420	213	67	greater	great	ADJ
ftr-420	213	68	information	information	NOUN
ftr-420	213	69	exchange	exchange	NOUN
ftr-420	213	70	with	with	ADP
ftr-420	213	71	so	so	ADV
ftr-420	213	72	-	-	PUNCT
ftr-420	213	73	called	call	VERB
ftr-420	213	74	tax	tax	NOUN
ftr-420	213	75	havens	haven	NOUN
ftr-420	213	76	.	.	PUNCT
ftr-420	214	1	the	the	DET
ftr-420	214	2	efforts	effort	NOUN
ftr-420	214	3	include	include	VERB
ftr-420	214	4	the	the	DET
ftr-420	214	5	recent	recent	ADJ
ftr-420	214	6	signing	signing	NOUN
ftr-420	214	7	by	by	ADP
ftr-420	214	8	the	the	DET
ftr-420	214	9	u.s	u.s	PROPN
ftr-420	214	10	.	.	PROPN
ftr-420	214	11	of	of	ADP
ftr-420	214	12	bilateral	bilateral	ADJ
ftr-420	214	13	information	information	NOUN
ftr-420	214	14	-	-	PUNCT
ftr-420	214	15	sharing	share	VERB
ftr-420	214	16	agreements	agreement	NOUN
ftr-420	214	17	with	with	ADP
ftr-420	214	18	certain	certain	ADJ
ftr-420	214	19	tax	tax	NOUN
ftr-420	214	20	havens	haven	NOUN
ftr-420	214	21	and	and	CCONJ
ftr-420	214	22	the	the	DET
ftr-420	214	23	oecd	oecd	PROPN
ftr-420	214	24	initiative	initiative	NOUN
ftr-420	214	25	to	to	PART
ftr-420	214	26	compel	compel	VERB
ftr-420	214	27	tax	tax	NOUN
ftr-420	214	28	havens	haven	NOUN
ftr-420	214	29	to	to	PART
ftr-420	214	30	achieve	achieve	VERB
ftr-420	214	31	greater	great	ADJ
ftr-420	214	32	transparency	transparency	NOUN
ftr-420	214	33	,	,	PUNCT
ftr-420	214	34	both	both	PRON
ftr-420	214	35	discussed	discuss	VERB
ftr-420	214	36	below	below	ADV
ftr-420	214	37	.	.	PUNCT
ftr-420	215	1	by	by	ADP
ftr-420	215	2	stating	state	VERB
ftr-420	215	3	its	its	PRON
ftr-420	215	4	own	own	ADJ
ftr-420	215	5	willingness	willingness	NOUN
ftr-420	215	6	to	to	PART
ftr-420	215	7	collect	collect	VERB
ftr-420	215	8	information	information	NOUN
ftr-420	215	9	about	about	ADP
ftr-420	215	10	interest	interest	NOUN
ftr-420	215	11	received	receive	VERB
ftr-420	215	12	by	by	ADP
ftr-420	215	13	residents	resident	NOUN
ftr-420	215	14	of	of	ADP
ftr-420	215	15	other	other	ADJ
ftr-420	215	16	countries	country	NOUN
ftr-420	215	17	,	,	PUNCT
ftr-420	215	18	the	the	DET
ftr-420	215	19	treasury	treasury	NOUN
ftr-420	215	20	may	may	AUX
ftr-420	215	21	seek	seek	VERB
ftr-420	215	22	to	to	PART
ftr-420	215	23	reassure	reassure	VERB
ftr-420	215	24	tax	tax	NOUN
ftr-420	215	25	havens	haven	NOUN
ftr-420	215	26	that	that	SCONJ
ftr-420	215	27	they	they	PRON
ftr-420	215	28	will	will	AUX
ftr-420	215	29	not	not	PART
ftr-420	215	30	be	be	AUX
ftr-420	215	31	required	require	VERB
ftr-420	215	32	to	to	PART
ftr-420	215	33	be	be	AUX
ftr-420	215	34	more	more	ADV
ftr-420	215	35	forthcoming	forthcoming	ADJ
ftr-420	215	36	in	in	ADP
ftr-420	215	37	sharing	share	VERB
ftr-420	215	38	information	information	NOUN
ftr-420	215	39	than	than	SCONJ
ftr-420	215	40	the	the	DET
ftr-420	215	41	u.s	u.s	PROPN
ftr-420	215	42	.	.	PROPN
ftr-420	215	43	is	be	AUX
ftr-420	215	44	willing	willing	ADJ
ftr-420	215	45	to	to	PART
ftr-420	215	46	be	be	AUX
ftr-420	215	47	.	.	PUNCT
ftr-420	216	1	in	in	ADP
ftr-420	216	2	conclusion	conclusion	NOUN
ftr-420	216	3	,	,	PUNCT
ftr-420	216	4	the	the	DET
ftr-420	216	5	proposed	propose	VERB
ftr-420	216	6	regulation	regulation	NOUN
ftr-420	216	7	should	should	AUX
ftr-420	216	8	be	be	AUX
ftr-420	216	9	seen	see	VERB
ftr-420	216	10	as	as	ADP
ftr-420	216	11	part	part	NOUN
ftr-420	216	12	of	of	ADP
ftr-420	216	13	a	a	DET
ftr-420	216	14	larger	large	ADJ
ftr-420	216	15	movement	movement	NOUN
ftr-420	216	16	by	by	ADP
ftr-420	216	17	the	the	DET
ftr-420	216	18	u.s	u.s	PROPN
ftr-420	216	19	.	.	PROPN
ftr-420	216	20	and	and	CCONJ
ftr-420	216	21	its	its	PRON
ftr-420	216	22	major	major	ADJ
ftr-420	216	23	trading	trading	NOUN
ftr-420	216	24	partners	partner	NOUN
ftr-420	216	25	toward	toward	ADP
ftr-420	216	26	greater	great	ADJ
ftr-420	216	27	sharing	sharing	NOUN
ftr-420	216	28	of	of	ADP
ftr-420	216	29	26	26	NUM
ftr-420	216	30	.	.	PUNCT
ftr-420	217	1	ten	ten	NUM
ftr-420	217	2	new	new	ADJ
ftr-420	217	3	countries	country	NOUN
ftr-420	217	4	are	be	AUX
ftr-420	217	5	entering	enter	VERB
ftr-420	217	6	the	the	DET
ftr-420	217	7	eu	eu	PROPN
ftr-420	217	8	in	in	ADP
ftr-420	217	9	2004	2004	NUM
ftr-420	217	10	.	.	PUNCT
ftr-420	218	1	see	see	VERB
ftr-420	218	2	supra	supra	PROPN
ftr-420	218	3	note	note	PROPN
ftr-420	218	4	8	8	NUM
ftr-420	218	5	.	.	PUNCT
ftr-420	219	1	these	these	PRON
ftr-420	219	2	are	be	AUX
ftr-420	219	3	not	not	PART
ftr-420	219	4	listed	list	VERB
ftr-420	219	5	in	in	ADP
ftr-420	219	6	the	the	DET
ftr-420	219	7	regulation	regulation	NOUN
ftr-420	219	8	.	.	PUNCT
ftr-420	220	1	27	27	NUM
ftr-420	220	2	.	.	PUNCT
ftr-420	221	1	in	in	ADP
ftr-420	221	2	december	december	PROPN
ftr-420	221	3	2002	2002	NUM
ftr-420	221	4	,	,	PUNCT
ftr-420	221	5	the	the	DET
ftr-420	221	6	eu	eu	PROPN
ftr-420	221	7	commission	commission	PROPN
ftr-420	221	8	concluded	conclude	VERB
ftr-420	221	9	that	that	SCONJ
ftr-420	221	10	while	while	SCONJ
ftr-420	221	11	the	the	DET
ftr-420	221	12	u.s	u.s	PROPN
ftr-420	221	13	.	.	PROPN
ftr-420	221	14	“	"	PUNCT
ftr-420	221	15	is	be	AUX
ftr-420	221	16	not	not	PART
ftr-420	221	17	prepared	prepare	VERB
ftr-420	221	18	at	at	ADP
ftr-420	221	19	this	this	DET
ftr-420	221	20	stage	stage	NOUN
ftr-420	221	21	to	to	PART
ftr-420	221	22	give	give	VERB
ftr-420	221	23	a	a	DET
ftr-420	221	24	formal	formal	ADJ
ftr-420	221	25	statement	statement	NOUN
ftr-420	221	26	in	in	ADP
ftr-420	221	27	relation	relation	NOUN
ftr-420	221	28	to	to	ADP
ftr-420	221	29	the	the	DET
ftr-420	221	30	[	[	X
ftr-420	221	31	proposed	propose	VERB
ftr-420	221	32	eu	eu	PROPN
ftr-420	221	33	]	]	X
ftr-420	221	34	savings	saving	NOUN
ftr-420	221	35	directive	directive	NOUN
ftr-420	221	36	,	,	PUNCT
ftr-420	221	37	”	"	PUNCT
ftr-420	221	38	the	the	DET
ftr-420	221	39	“	"	PUNCT
ftr-420	221	40	treasury	treasury	NOUN
ftr-420	221	41	remains	remain	VERB
ftr-420	221	42	clearly	clearly	ADV
ftr-420	221	43	focused	focus	VERB
ftr-420	221	44	on	on	ADP
ftr-420	221	45	a	a	DET
ftr-420	221	46	full	full	ADJ
ftr-420	221	47	and	and	CCONJ
ftr-420	221	48	effective	effective	ADJ
ftr-420	221	49	administration	administration	NOUN
ftr-420	221	50	of	of	ADP
ftr-420	221	51	taxes	taxis	NOUN
ftr-420	221	52	based	base	VERB
ftr-420	221	53	on	on	ADP
ftr-420	221	54	information	information	NOUN
ftr-420	221	55	exchange	exchange	NOUN
ftr-420	221	56	on	on	ADP
ftr-420	221	57	a	a	DET
ftr-420	221	58	bilateral	bilateral	ADJ
ftr-420	221	59	basis	basis	NOUN
ftr-420	221	60	.	.	PUNCT
ftr-420	221	61	”	"	PUNCT
ftr-420	222	1	commission	commission	PROPN
ftr-420	222	2	of	of	ADP
ftr-420	222	3	the	the	DET
ftr-420	222	4	european	european	PROPN
ftr-420	222	5	communities	community	NOUN
ftr-420	222	6	,	,	PUNCT
ftr-420	222	7	communication	communication	NOUN
ftr-420	222	8	from	from	ADP
ftr-420	222	9	the	the	DET
ftr-420	222	10	commission	commission	NOUN
ftr-420	222	11	to	to	ADP
ftr-420	222	12	the	the	DET
ftr-420	222	13	council	council	NOUN
ftr-420	222	14	,	,	PUNCT
ftr-420	222	15	report	report	NOUN
ftr-420	222	16	concerning	concern	VERB
ftr-420	222	17	negotiations	negotiation	NOUN
ftr-420	222	18	with	with	ADP
ftr-420	222	19	third	third	ADJ
ftr-420	222	20	countries	country	NOUN
ftr-420	222	21	on	on	ADP
ftr-420	222	22	taxation	taxation	NOUN
ftr-420	222	23	of	of	ADP
ftr-420	222	24	savings	saving	NOUN
ftr-420	222	25	income	income	NOUN
ftr-420	222	26	,	,	PUNCT
ftr-420	222	27	dec	dec	PROPN
ftr-420	222	28	.	.	PROPN
ftr-420	222	29	3	3	NUM
ftr-420	222	30	,	,	PUNCT
ftr-420	222	31	2002	2002	NUM
ftr-420	222	32	,	,	PUNCT
ftr-420	222	33	http://europa.eu.int/comm/taxation_customs/taxation/	http://europa.eu.int/comm/taxation_customs/taxation/	PROPN
ftr-420	222	34	information_notes	information_note	VERB
ftr-420	222	35	/	/	SYM
ftr-420	222	36	taxation_package	taxation_package	NOUN
ftr-420	222	37	/	/	SYM
ftr-420	222	38	taxpack_4.htm	taxpack_4.htm	PROPN
ftr-420	222	39	,	,	PUNCT
ftr-420	222	40	last	last	ADJ
ftr-420	222	41	visited	visit	VERB
ftr-420	222	42	10/20/03	10/20/03	PROPN
ftr-420	222	43	,	,	PUNCT
ftr-420	222	44	at	at	ADP
ftr-420	222	45	¶¶	¶¶	PROPN
ftr-420	222	46	20	20	NUM
ftr-420	222	47	-	-	SYM
ftr-420	222	48	26	26	NUM
ftr-420	222	49	.	.	PUNCT
ftr-420	223	1	however	however	ADV
ftr-420	223	2	,	,	PUNCT
ftr-420	223	3	in	in	ADP
ftr-420	223	4	november	november	PROPN
ftr-420	223	5	2002	2002	NUM
ftr-420	223	6	,	,	PUNCT
ftr-420	223	7	two	two	NUM
ftr-420	223	8	members	member	NOUN
ftr-420	223	9	of	of	ADP
ftr-420	223	10	the	the	DET
ftr-420	223	11	bush	bush	PROPN
ftr-420	223	12	administration	administration	NOUN
ftr-420	223	13	,	,	PUNCT
ftr-420	223	14	larry	larry	PROPN
ftr-420	223	15	lindsey	lindsey	PROPN
ftr-420	223	16	,	,	PUNCT
ftr-420	223	17	director	director	NOUN
ftr-420	223	18	of	of	ADP
ftr-420	223	19	the	the	DET
ftr-420	223	20	national	national	ADJ
ftr-420	223	21	economic	economic	PROPN
ftr-420	223	22	council	council	PROPN
ftr-420	223	23	,	,	PUNCT
ftr-420	223	24	and	and	CCONJ
ftr-420	223	25	r.	r.	PROPN
ftr-420	223	26	glenn	glenn	PROPN
ftr-420	223	27	hubbard	hubbard	PROPN
ftr-420	223	28	,	,	PUNCT
ftr-420	223	29	head	head	NOUN
ftr-420	223	30	of	of	ADP
ftr-420	223	31	the	the	DET
ftr-420	223	32	u.s	u.s	PROPN
ftr-420	223	33	.	.	PROPN
ftr-420	223	34	council	council	PROPN
ftr-420	223	35	of	of	ADP
ftr-420	223	36	economic	economic	ADJ
ftr-420	223	37	advisers	adviser	NOUN
ftr-420	223	38	,	,	PUNCT
ftr-420	223	39	both	both	PRON
ftr-420	223	40	apparently	apparently	ADV
ftr-420	223	41	indicated	indicate	VERB
ftr-420	223	42	that	that	SCONJ
ftr-420	223	43	the	the	DET
ftr-420	223	44	administration	administration	NOUN
ftr-420	223	45	did	do	AUX
ftr-420	223	46	not	not	PART
ftr-420	223	47	support	support	VERB
ftr-420	223	48	the	the	DET
ftr-420	223	49	european	european	ADJ
ftr-420	223	50	savings	saving	NOUN
ftr-420	223	51	tax	tax	NOUN
ftr-420	223	52	directive	directive	NOUN
ftr-420	223	53	.	.	PUNCT
ftr-420	224	1	see	see	VERB
ftr-420	224	2	cordia	cordia	PROPN
ftr-420	224	3	scott	scott	PROPN
ftr-420	224	4	,	,	PUNCT
ftr-420	224	5	“	"	PUNCT
ftr-420	224	6	white	white	PROPN
ftr-420	224	7	house	house	NOUN
ftr-420	224	8	signals	signal	VERB
ftr-420	224	9	lack	lack	NOUN
ftr-420	224	10	of	of	ADP
ftr-420	224	11	support	support	NOUN
ftr-420	224	12	for	for	ADP
ftr-420	224	13	eu	eu	PROPN
ftr-420	224	14	savings	saving	NOUN
ftr-420	224	15	tax	tax	NOUN
ftr-420	224	16	directive	directive	NOUN
ftr-420	224	17	,	,	PUNCT
ftr-420	224	18	”	"	PUNCT
ftr-420	224	19	tax	tax	NOUN
ftr-420	224	20	notes	note	NOUN
ftr-420	224	21	international	international	PROPN
ftr-420	224	22	magazine	magazine	NOUN
ftr-420	224	23	,	,	PUNCT
ftr-420	224	24	nov	nov	PROPN
ftr-420	224	25	.	.	PROPN
ftr-420	224	26	4	4	NUM
ftr-420	224	27	,	,	PUNCT
ftr-420	224	28	2002	2002	NUM
ftr-420	224	29	,	,	PUNCT
ftr-420	224	30	at	at	ADP
ftr-420	224	31	421	421	NUM
ftr-420	224	32	-	-	SYM
ftr-420	224	33	422	422	NUM
ftr-420	224	34	;	;	PUNCT
ftr-420	224	35	see	see	VERB
ftr-420	224	36	also	also	ADV
ftr-420	224	37	edward	edward	PROPN
ftr-420	224	38	alden	alden	PROPN
ftr-420	224	39	,	,	PUNCT
ftr-420	224	40	francesco	francesco	PROPN
ftr-420	224	41	guerrera	guerrera	PROPN
ftr-420	224	42	and	and	CCONJ
ftr-420	224	43	amity	amity	NOUN
ftr-420	224	44	shlaes	shlae	NOUN
ftr-420	224	45	,	,	PUNCT
ftr-420	224	46	“	"	PUNCT
ftr-420	224	47	u.s	u.s	PROPN
ftr-420	224	48	.	.	PROPN
ftr-420	224	49	opposes	oppose	VERB
ftr-420	224	50	sharing	share	VERB
ftr-420	224	51	information	information	NOUN
ftr-420	224	52	on	on	ADP
ftr-420	224	53	savings	saving	NOUN
ftr-420	224	54	taxation	taxation	PROPN
ftr-420	224	55	white	white	PROPN
ftr-420	224	56	house	house	PROPN
ftr-420	224	57	advisers	adviser	NOUN
ftr-420	224	58	come	come	VERB
ftr-420	224	59	out	out	ADP
ftr-420	224	60	against	against	ADP
ftr-420	224	61	european	european	ADJ
ftr-420	224	62	request	request	NOUN
ftr-420	224	63	for	for	ADP
ftr-420	224	64	data	datum	NOUN
ftr-420	224	65	on	on	ADP
ftr-420	224	66	foreign	foreign	ADJ
ftr-420	224	67	-	-	PUNCT
ftr-420	224	68	held	hold	VERB
ftr-420	224	69	accounts	account	NOUN
ftr-420	224	70	,	,	PUNCT
ftr-420	224	71	”	"	PUNCT
ftr-420	224	72	financial	financial	ADJ
ftr-420	224	73	times	time	NOUN
ftr-420	224	74	,	,	PUNCT
ftr-420	224	75	sept	sept	PROPN
ftr-420	224	76	.	.	PROPN
ftr-420	224	77	26	26	NUM
ftr-420	224	78	,	,	PUNCT
ftr-420	224	79	2002	2002	NUM
ftr-420	224	80	,	,	PUNCT
ftr-420	224	81	page	page	NOUN
ftr-420	224	82	4	4	NUM
ftr-420	224	83	.	.	PUNCT
ftr-420	225	1	when	when	SCONJ
ftr-420	225	2	the	the	DET
ftr-420	225	3	june	june	PROPN
ftr-420	225	4	2003	2003	NUM
ftr-420	225	5	agreement	agreement	NOUN
ftr-420	225	6	came	come	VERB
ftr-420	225	7	out	out	ADP
ftr-420	225	8	,	,	PUNCT
ftr-420	225	9	its	its	PRON
ftr-420	225	10	2005	2005	NUM
ftr-420	225	11	implementation	implementation	NOUN
ftr-420	225	12	was	be	AUX
ftr-420	225	13	not	not	PART
ftr-420	225	14	conditioned	condition	VERB
ftr-420	225	15	on	on	ADP
ftr-420	225	16	any	any	DET
ftr-420	225	17	further	further	ADJ
ftr-420	225	18	u.s	u.s	PROPN
ftr-420	225	19	.	.	PROPN
ftr-420	225	20	action	action	NOUN
ftr-420	225	21	.	.	PUNCT
ftr-420	226	1	see	see	VERB
ftr-420	226	2	infra	infra	NOUN
ftr-420	226	3	notes	note	NOUN
ftr-420	226	4	7275	7275	NUM
ftr-420	226	5	and	and	CCONJ
ftr-420	226	6	accompanying	accompany	VERB
ftr-420	226	7	text	text	NOUN
ftr-420	226	8	.	.	PUNCT
ftr-420	227	1	for	for	ADP
ftr-420	227	2	continuing	continue	VERB
ftr-420	227	3	uncertainty	uncertainty	NOUN
ftr-420	227	4	regarding	regard	VERB
ftr-420	227	5	the	the	DET
ftr-420	227	6	u.s	u.s	PROPN
ftr-420	227	7	.	.	PROPN
ftr-420	227	8	position	position	NOUN
ftr-420	227	9	,	,	PUNCT
ftr-420	227	10	see	see	VERB
ftr-420	227	11	cordia	cordia	PROPN
ftr-420	227	12	scott	scott	PROPN
ftr-420	227	13	,	,	PUNCT
ftr-420	227	14	“	"	PUNCT
ftr-420	227	15	oecd	oecd	PROPN
ftr-420	227	16	targets	target	VERB
ftr-420	227	17	additional	additional	ADJ
ftr-420	227	18	financial	financial	ADJ
ftr-420	227	19	centers	center	NOUN
ftr-420	227	20	in	in	ADP
ftr-420	227	21	expanded	expand	VERB
ftr-420	227	22	tax	tax	NOUN
ftr-420	227	23	haven	haven	NOUN
ftr-420	227	24	crackdown	crackdown	NOUN
ftr-420	227	25	,	,	PUNCT
ftr-420	227	26	”	"	PUNCT
ftr-420	227	27	2004	2004	NUM
ftr-420	227	28	wtd	wtd	VERB
ftr-420	227	29	109	109	NUM
ftr-420	227	30	-	-	SYM
ftr-420	227	31	1	1	NUM
ftr-420	227	32	.	.	NOUN
ftr-420	227	33	28	28	NUM
ftr-420	227	34	.	.	PUNCT
ftr-420	228	1	see	see	VERB
ftr-420	228	2	david	david	PROPN
ftr-420	228	3	r.burton	r.burton	PROPN
ftr-420	228	4	,	,	PUNCT
ftr-420	228	5	“	"	PUNCT
ftr-420	228	6	financial	financial	ADJ
ftr-420	228	7	privacy	privacy	NOUN
ftr-420	228	8	and	and	CCONJ
ftr-420	228	9	individual	individual	ADJ
ftr-420	228	10	liberty	liberty	NOUN
ftr-420	228	11	,	,	PUNCT
ftr-420	228	12	”	"	PUNCT
ftr-420	228	13	discussion	discussion	NOUN
ftr-420	228	14	draft	draft	NOUN
ftr-420	228	15	/	/	SYM
ftr-420	228	16	working	working	NOUN
ftr-420	228	17	paper	paper	NOUN
ftr-420	228	18	,	,	PUNCT
ftr-420	228	19	austrian	austrian	ADJ
ftr-420	228	20	scholars	scholar	NOUN
ftr-420	228	21	conference	conference	PROPN
ftr-420	228	22	,	,	PUNCT
ftr-420	228	23	march	march	PROPN
ftr-420	228	24	14	14	NUM
ftr-420	228	25	,	,	PUNCT
ftr-420	228	26	2003	2003	NUM
ftr-420	228	27	,	,	PUNCT
ftr-420	228	28	available	available	ADJ
ftr-420	228	29	online	online	ADV
ftr-420	228	30	at	at	ADP
ftr-420	228	31	http://www.mises.org/asc/2003/asc9burton.pdf	http://www.mises.org/asc/2003/asc9burton.pdf	NOUN
ftr-420	228	32	,	,	PUNCT
ftr-420	228	33	stating	state	VERB
ftr-420	228	34	that	that	SCONJ
ftr-420	228	35	“	"	PUNCT
ftr-420	228	36	the	the	DET
ftr-420	228	37	proposed	propose	VERB
ftr-420	228	38	regulation	regulation	NOUN
ftr-420	228	39	is	be	AUX
ftr-420	228	40	almost	almost	ADV
ftr-420	228	41	certainly	certainly	ADV
ftr-420	228	42	the	the	DET
ftr-420	228	43	reason	reason	NOUN
ftr-420	228	44	why	why	SCONJ
ftr-420	228	45	the	the	DET
ftr-420	228	46	eu	eu	PROPN
ftr-420	228	47	regards	regard	VERB
ftr-420	228	48	the	the	DET
ftr-420	228	49	u.s	u.s	PROPN
ftr-420	228	50	.	.	PROPN
ftr-420	228	51	as	as	ADP
ftr-420	228	52	being	be	AUX
ftr-420	228	53	in	in	ADP
ftr-420	228	54	compliance	compliance	NOUN
ftr-420	228	55	with	with	ADP
ftr-420	228	56	the	the	DET
ftr-420	228	57	eu	eu	PROPN
ftr-420	228	58	savings	saving	NOUN
ftr-420	228	59	tax	tax	NOUN
ftr-420	228	60	directive	directive	NOUN
ftr-420	228	61	.	.	PUNCT
ftr-420	228	62	”	"	PUNCT
ftr-420	229	1	i	i	PRON
ftr-420	229	2	d.	d.	PROPN
ftr-420	229	3	at	at	ADP
ftr-420	229	4	24	24	NUM
ftr-420	229	5	&	&	CCONJ
ftr-420	229	6	n.	n.	PROPN
ftr-420	229	7	77	77	NUM
ftr-420	229	8	.	.	PUNCT
ftr-420	230	1	590	590	NUM
ftr-420	230	2	florida	florida	PROPN
ftr-420	230	3	tax	tax	NOUN
ftr-420	230	4	review	review	NOUN
ftr-420	230	5	[	[	X
ftr-420	230	6	vol.6:6	vol.6:6	X
ftr-420	230	7	information	information	NOUN
ftr-420	230	8	between	between	ADP
ftr-420	230	9	countries	country	NOUN
ftr-420	230	10	as	as	ADP
ftr-420	230	11	a	a	DET
ftr-420	230	12	means	means	NOUN
ftr-420	230	13	of	of	ADP
ftr-420	230	14	improving	improve	VERB
ftr-420	230	15	tax	tax	NOUN
ftr-420	230	16	compliance	compliance	NOUN
ftr-420	230	17	.	.	PUNCT
ftr-420	231	1	this	this	PRON
ftr-420	231	2	certainly	certainly	ADV
ftr-420	231	3	appears	appear	VERB
ftr-420	231	4	to	to	PART
ftr-420	231	5	be	be	AUX
ftr-420	231	6	a	a	DET
ftr-420	231	7	concern	concern	NOUN
ftr-420	231	8	for	for	ADP
ftr-420	231	9	many	many	ADJ
ftr-420	231	10	critics	critic	NOUN
ftr-420	231	11	of	of	ADP
ftr-420	231	12	the	the	DET
ftr-420	231	13	proposal	proposal	NOUN
ftr-420	231	14	.	.	PUNCT
ftr-420	232	1	in	in	ADP
ftr-420	232	2	fact	fact	NOUN
ftr-420	232	3	,	,	PUNCT
ftr-420	232	4	some	some	DET
ftr-420	232	5	critics	critic	NOUN
ftr-420	232	6	have	have	AUX
ftr-420	232	7	argued	argue	VERB
ftr-420	232	8	that	that	SCONJ
ftr-420	232	9	this	this	DET
ftr-420	232	10	regulation	regulation	NOUN
ftr-420	232	11	will	will	AUX
ftr-420	232	12	lead	lead	VERB
ftr-420	232	13	inevitably	inevitably	ADV
ftr-420	232	14	to	to	ADP
ftr-420	232	15	a	a	DET
ftr-420	232	16	world	world	NOUN
ftr-420	232	17	tax	tax	NOUN
ftr-420	232	18	clearinghouse	clearinghouse	NOUN
ftr-420	232	19	for	for	ADP
ftr-420	232	20	information	information	NOUN
ftr-420	232	21	.	.	PUNCT
ftr-420	233	1	because	because	SCONJ
ftr-420	233	2	the	the	DET
ftr-420	233	3	regulation	regulation	NOUN
ftr-420	233	4	is	be	AUX
ftr-420	233	5	part	part	NOUN
ftr-420	233	6	of	of	ADP
ftr-420	233	7	a	a	DET
ftr-420	233	8	larger	large	ADJ
ftr-420	233	9	movement	movement	NOUN
ftr-420	233	10	toward	toward	ADP
ftr-420	233	11	information	information	NOUN
ftr-420	233	12	sharing	sharing	NOUN
ftr-420	233	13	,	,	PUNCT
ftr-420	233	14	it	it	PRON
ftr-420	233	15	seems	seem	VERB
ftr-420	233	16	appropriate	appropriate	ADJ
ftr-420	233	17	to	to	PART
ftr-420	233	18	consider	consider	VERB
ftr-420	233	19	,	,	PUNCT
ftr-420	233	20	as	as	ADP
ftr-420	233	21	a	a	DET
ftr-420	233	22	general	general	ADJ
ftr-420	233	23	matter	matter	NOUN
ftr-420	233	24	,	,	PUNCT
ftr-420	233	25	whether	whether	SCONJ
ftr-420	233	26	broader	broad	ADJ
ftr-420	233	27	information	information	NOUN
ftr-420	233	28	sharing	sharing	NOUN
ftr-420	233	29	is	be	AUX
ftr-420	233	30	really	really	ADV
ftr-420	233	31	necessary	necessary	ADJ
ftr-420	233	32	and	and	CCONJ
ftr-420	233	33	whether	whether	SCONJ
ftr-420	233	34	it	it	PRON
ftr-420	233	35	brings	bring	VERB
ftr-420	233	36	too	too	ADV
ftr-420	233	37	great	great	ADJ
ftr-420	233	38	a	a	DET
ftr-420	233	39	risk	risk	NOUN
ftr-420	233	40	to	to	ADP
ftr-420	233	41	the	the	DET
ftr-420	233	42	privacy	privacy	NOUN
ftr-420	233	43	of	of	ADP
ftr-420	233	44	individuals	individual	NOUN
ftr-420	233	45	.	.	PUNCT
ftr-420	234	1	b.	b.	VERB
ftr-420	234	2	why	why	SCONJ
ftr-420	234	3	the	the	DET
ftr-420	234	4	irs	irs	PROPN
ftr-420	234	5	wants	want	VERB
ftr-420	234	6	to	to	PART
ftr-420	234	7	achieve	achieve	VERB
ftr-420	234	8	broader	broad	ADJ
ftr-420	234	9	information	information	NOUN
ftr-420	234	10	sharing	share	VERB
ftr-420	234	11	with	with	ADP
ftr-420	234	12	other	other	ADJ
ftr-420	234	13	countries	country	NOUN
ftr-420	234	14	1	1	NUM
ftr-420	234	15	.	.	PUNCT
ftr-420	235	1	the	the	DET
ftr-420	235	2	prevalence	prevalence	NOUN
ftr-420	235	3	of	of	ADP
ftr-420	235	4	tax	tax	NOUN
ftr-420	235	5	evasion	evasion	NOUN
ftr-420	235	6	through	through	ADP
ftr-420	235	7	offshore	offshore	ADJ
ftr-420	235	8	arrangements	arrangement	NOUN
ftr-420	235	9	in	in	ADP
ftr-420	235	10	responding	respond	VERB
ftr-420	235	11	to	to	ADP
ftr-420	235	12	criticism	criticism	NOUN
ftr-420	235	13	of	of	ADP
ftr-420	235	14	the	the	DET
ftr-420	235	15	proposed	propose	VERB
ftr-420	235	16	regulation	regulation	NOUN
ftr-420	235	17	,	,	PUNCT
ftr-420	235	18	the	the	DET
ftr-420	235	19	treasury	treasury	NOUN
ftr-420	235	20	has	have	AUX
ftr-420	235	21	recently	recently	ADV
ftr-420	235	22	made	make	VERB
ftr-420	235	23	clear	clear	ADJ
ftr-420	235	24	the	the	DET
ftr-420	235	25	reason	reason	NOUN
ftr-420	235	26	that	that	PRON
ftr-420	235	27	it	it	PRON
ftr-420	235	28	considers	consider	VERB
ftr-420	235	29	broader	broad	ADJ
ftr-420	235	30	information	information	NOUN
ftr-420	235	31	-	-	PUNCT
ftr-420	235	32	sharing	sharing	NOUN
ftr-420	235	33	to	to	PART
ftr-420	235	34	be	be	AUX
ftr-420	235	35	necessary	necessary	ADJ
ftr-420	235	36	:	:	PUNCT
ftr-420	235	37	“	"	PUNCT
ftr-420	235	38	the	the	DET
ftr-420	235	39	offshore	offshore	ADJ
ftr-420	235	40	sector	sector	NOUN
ftr-420	235	41	is	be	AUX
ftr-420	235	42	an	an	DET
ftr-420	235	43	increasing	increase	VERB
ftr-420	235	44	problem	problem	NOUN
ftr-420	235	45	in	in	ADP
ftr-420	235	46	the	the	DET
ftr-420	235	47	enforcement	enforcement	NOUN
ftr-420	235	48	of	of	ADP
ftr-420	235	49	u.s	u.s	PROPN
ftr-420	235	50	.	.	PROPN
ftr-420	235	51	tax	tax	NOUN
ftr-420	235	52	laws	law	NOUN
ftr-420	235	53	.	.	PUNCT
ftr-420	235	54	.	.	PUNCT
ftr-420	235	55	.	.	PUNCT
ftr-420	236	1	.	.	PUNCT
ftr-420	237	1	addressing	address	VERB
ftr-420	237	2	the	the	DET
ftr-420	237	3	potential	potential	NOUN
ftr-420	237	4	for	for	ADP
ftr-420	237	5	tax	tax	NOUN
ftr-420	237	6	evasion	evasion	NOUN
ftr-420	237	7	through	through	ADP
ftr-420	237	8	use	use	NOUN
ftr-420	237	9	of	of	ADP
ftr-420	237	10	offshore	offshore	ADJ
ftr-420	237	11	accounts	account	NOUN
ftr-420	237	12	or	or	CCONJ
ftr-420	237	13	entities	entity	NOUN
ftr-420	237	14	is	be	AUX
ftr-420	237	15	critical	critical	ADJ
ftr-420	237	16	to	to	ADP
ftr-420	237	17	maintaining	maintain	VERB
ftr-420	237	18	the	the	DET
ftr-420	237	19	confidence	confidence	NOUN
ftr-420	237	20	of	of	ADP
ftr-420	237	21	all	all	DET
ftr-420	237	22	americans	american	NOUN
ftr-420	237	23	in	in	ADP
ftr-420	237	24	the	the	DET
ftr-420	237	25	fairness	fairness	NOUN
ftr-420	237	26	of	of	ADP
ftr-420	237	27	the	the	DET
ftr-420	237	28	u.s	u.s	PROPN
ftr-420	237	29	.	.	PROPN
ftr-420	237	30	tax	tax	NOUN
ftr-420	237	31	system	system	NOUN
ftr-420	237	32	.	.	PUNCT
ftr-420	238	1	”29	”29	VERB
ftr-420	238	2	the	the	DET
ftr-420	238	3	potential	potential	NOUN
ftr-420	238	4	for	for	ADP
ftr-420	238	5	tax	tax	NOUN
ftr-420	238	6	avoidance	avoidance	NOUN
ftr-420	238	7	or	or	CCONJ
ftr-420	238	8	evasion	evasion	NOUN
ftr-420	238	9	through	through	ADP
ftr-420	238	10	use	use	NOUN
ftr-420	238	11	of	of	ADP
ftr-420	238	12	offshore	offshore	ADJ
ftr-420	238	13	entities	entity	NOUN
ftr-420	238	14	or	or	CCONJ
ftr-420	238	15	accounts	account	NOUN
ftr-420	238	16	has	have	AUX
ftr-420	238	17	long	long	ADV
ftr-420	238	18	been	be	AUX
ftr-420	238	19	apparent	apparent	ADJ
ftr-420	238	20	.	.	PUNCT
ftr-420	239	1	for	for	ADP
ftr-420	239	2	example	example	NOUN
ftr-420	239	3	,	,	PUNCT
ftr-420	239	4	in	in	ADP
ftr-420	239	5	1937	1937	NUM
ftr-420	239	6	,	,	PUNCT
ftr-420	239	7	when	when	SCONJ
ftr-420	239	8	congress	congress	PROPN
ftr-420	239	9	held	hold	VERB
ftr-420	239	10	hearings	hearing	NOUN
ftr-420	239	11	on	on	ADP
ftr-420	239	12	the	the	DET
ftr-420	239	13	subject	subject	NOUN
ftr-420	239	14	of	of	ADP
ftr-420	239	15	“	"	PUNCT
ftr-420	239	16	tax	tax	NOUN
ftr-420	239	17	evasion	evasion	NOUN
ftr-420	239	18	and	and	CCONJ
ftr-420	239	19	avoidance	avoidance	NOUN
ftr-420	239	20	,	,	PUNCT
ftr-420	239	21	”	"	PUNCT
ftr-420	239	22	there	there	PRON
ftr-420	239	23	was	be	VERB
ftr-420	239	24	testimony	testimony	NOUN
ftr-420	239	25	regarding	regard	VERB
ftr-420	239	26	“	"	PUNCT
ftr-420	239	27	the	the	DET
ftr-420	239	28	device	device	NOUN
ftr-420	239	29	of	of	ADP
ftr-420	239	30	evading	evade	VERB
ftr-420	239	31	taxes	taxis	NOUN
ftr-420	239	32	by	by	ADP
ftr-420	239	33	setting	set	VERB
ftr-420	239	34	up	up	ADP
ftr-420	239	35	foreign	foreign	ADJ
ftr-420	239	36	personal	personal	ADJ
ftr-420	239	37	holding	hold	VERB
ftr-420	239	38	corporations	corporation	NOUN
ftr-420	239	39	in	in	ADP
ftr-420	239	40	the	the	DET
ftr-420	239	41	bahamas	bahamas	PROPN
ftr-420	239	42	,	,	PUNCT
ftr-420	239	43	panama	panama	PROPN
ftr-420	239	44	,	,	PUNCT
ftr-420	239	45	newfoundland	newfoundland	PROPN
ftr-420	239	46	and	and	CCONJ
ftr-420	239	47	other	other	ADJ
ftr-420	239	48	places	place	NOUN
ftr-420	239	49	where	where	SCONJ
ftr-420	239	50	taxes	taxis	NOUN
ftr-420	239	51	are	be	AUX
ftr-420	239	52	low	low	ADJ
ftr-420	239	53	and	and	CCONJ
ftr-420	239	54	corporation	corporation	NOUN
ftr-420	239	55	laws	law	NOUN
ftr-420	239	56	lax	lax	ADJ
ftr-420	239	57	.	.	PUNCT
ftr-420	239	58	”	"	PUNCT
ftr-420	240	1	in	in	ADP
ftr-420	240	2	1970	1970	NUM
ftr-420	240	3	,	,	PUNCT
ftr-420	240	4	a30	a30	VERB
ftr-420	240	5	congressional	congressional	ADJ
ftr-420	240	6	report	report	NOUN
ftr-420	240	7	accompanying	accompany	VERB
ftr-420	240	8	the	the	DET
ftr-420	240	9	passage	passage	NOUN
ftr-420	240	10	of	of	ADP
ftr-420	240	11	the	the	DET
ftr-420	240	12	bank	bank	PROPN
ftr-420	240	13	secrecy	secrecy	PROPN
ftr-420	240	14	act	act	NOUN
ftr-420	240	15	of	of	ADP
ftr-420	240	16	1970	1970	NUM
ftr-420	240	17	stated	state	VERB
ftr-420	240	18	:	:	PUNCT
ftr-420	240	19	“	"	PUNCT
ftr-420	240	20	these	these	DET
ftr-420	240	21	days	day	NOUN
ftr-420	240	22	when	when	SCONJ
ftr-420	240	23	the	the	DET
ftr-420	240	24	citizens	citizen	NOUN
ftr-420	240	25	of	of	ADP
ftr-420	240	26	this	this	DET
ftr-420	240	27	country	country	NOUN
ftr-420	240	28	are	be	AUX
ftr-420	240	29	crying	cry	VERB
ftr-420	240	30	out	out	ADP
ftr-420	240	31	for	for	ADP
ftr-420	240	32	tax	tax	NOUN
ftr-420	240	33	reform	reform	NOUN
ftr-420	240	34	and	and	CCONJ
ftr-420	240	35	relief	relief	NOUN
ftr-420	240	36	,	,	PUNCT
ftr-420	240	37	it	it	PRON
ftr-420	240	38	is	be	AUX
ftr-420	240	39	grossly	grossly	ADV
ftr-420	240	40	unfair	unfair	ADJ
ftr-420	240	41	to	to	PART
ftr-420	240	42	leave	leave	VERB
ftr-420	240	43	the	the	DET
ftr-420	240	44	secret	secret	ADJ
ftr-420	240	45	foreign	foreign	ADJ
ftr-420	240	46	bank	bank	NOUN
ftr-420	240	47	account	account	NOUN
ftr-420	240	48	open	open	ADJ
ftr-420	240	49	as	as	ADP
ftr-420	240	50	a	a	DET
ftr-420	240	51	convenient	convenient	ADJ
ftr-420	240	52	avenue	avenue	NOUN
ftr-420	240	53	of	of	ADP
ftr-420	240	54	tax	tax	NOUN
ftr-420	240	55	evasion	evasion	NOUN
ftr-420	240	56	.	.	PUNCT
ftr-420	241	1	”31	”31	PUNCT
ftr-420	241	2	more	more	ADV
ftr-420	241	3	recently	recently	ADV
ftr-420	241	4	,	,	PUNCT
ftr-420	241	5	in	in	ADP
ftr-420	241	6	1981	1981	NUM
ftr-420	241	7	,	,	PUNCT
ftr-420	241	8	richard	richard	PROPN
ftr-420	241	9	gordon	gordon	PROPN
ftr-420	241	10	,	,	PUNCT
ftr-420	241	11	special	special	ADJ
ftr-420	241	12	counsel	counsel	NOUN
ftr-420	241	13	for	for	ADP
ftr-420	241	14	international	international	ADJ
ftr-420	241	15	taxation	taxation	NOUN
ftr-420	241	16	at	at	ADP
ftr-420	241	17	the	the	DET
ftr-420	241	18	treasury	treasury	PROPN
ftr-420	241	19	department	department	PROPN
ftr-420	241	20	,	,	PUNCT
ftr-420	241	21	wrote	write	VERB
ftr-420	241	22	an	an	DET
ftr-420	241	23	extensive	extensive	ADJ
ftr-420	241	24	report	report	NOUN
ftr-420	241	25	29	29	NUM
ftr-420	241	26	.	.	PUNCT
ftr-420	242	1	treasury	treasury	PROPN
ftr-420	242	2	thanks	thank	NOUN
ftr-420	242	3	lawmakers	lawmaker	NOUN
ftr-420	242	4	for	for	ADP
ftr-420	242	5	letter	letter	NOUN
ftr-420	242	6	on	on	ADP
ftr-420	242	7	nra	nra	PROPN
ftr-420	242	8	interest	interest	NOUN
ftr-420	242	9	-	-	PUNCT
ftr-420	242	10	reporting	report	VERB
ftr-420	242	11	rules	rule	NOUN
ftr-420	242	12	,	,	PUNCT
ftr-420	242	13	2003	2003	NUM
ftr-420	242	14	tnt	tnt	PROPN
ftr-420	242	15	124	124	NUM
ftr-420	242	16	-	-	SYM
ftr-420	242	17	61	61	NUM
ftr-420	242	18	(	(	PUNCT
ftr-420	242	19	letter	letter	NOUN
ftr-420	242	20	sent	send	VERB
ftr-420	242	21	by	by	ADP
ftr-420	242	22	pamela	pamela	PROPN
ftr-420	242	23	f.	f.	PROPN
ftr-420	242	24	olson	olson	PROPN
ftr-420	242	25	,	,	PUNCT
ftr-420	242	26	assistant	assistant	NOUN
ftr-420	242	27	secretary	secretary	NOUN
ftr-420	242	28	of	of	ADP
ftr-420	242	29	the	the	DET
ftr-420	242	30	treasury	treasury	PROPN
ftr-420	242	31	for	for	ADP
ftr-420	242	32	tax	tax	NOUN
ftr-420	242	33	policy	policy	NOUN
ftr-420	242	34	,	,	PUNCT
ftr-420	242	35	to	to	ADP
ftr-420	242	36	24	24	NUM
ftr-420	242	37	members	member	NOUN
ftr-420	242	38	of	of	ADP
ftr-420	242	39	the	the	DET
ftr-420	242	40	house	house	NOUN
ftr-420	242	41	of	of	ADP
ftr-420	242	42	representatives	representative	NOUN
ftr-420	242	43	)	)	PUNCT
ftr-420	242	44	.	.	PUNCT
ftr-420	243	1	30	30	NUM
ftr-420	243	2	.	.	PUNCT
ftr-420	244	1	tax	tax	NOUN
ftr-420	244	2	evasion	evasion	NOUN
ftr-420	244	3	and	and	CCONJ
ftr-420	244	4	avoidance	avoidance	NOUN
ftr-420	244	5	,	,	PUNCT
ftr-420	244	6	hearings	hearing	NOUN
ftr-420	244	7	before	before	ADP
ftr-420	244	8	the	the	DET
ftr-420	244	9	joint	joint	ADJ
ftr-420	244	10	committee	committee	NOUN
ftr-420	244	11	on	on	ADP
ftr-420	244	12	tax	tax	NOUN
ftr-420	244	13	evasion	evasion	NOUN
ftr-420	244	14	and	and	CCONJ
ftr-420	244	15	avoidance	avoidance	NOUN
ftr-420	244	16	,	,	PUNCT
ftr-420	244	17	75th	75th	ADJ
ftr-420	244	18	cong	cong	NOUN
ftr-420	244	19	.	.	PROPN
ftr-420	244	20	,	,	PUNCT
ftr-420	244	21	june	june	PROPN
ftr-420	244	22	17	17	NUM
ftr-420	244	23	,	,	PUNCT
ftr-420	244	24	18	18	NUM
ftr-420	244	25	,	,	PUNCT
ftr-420	244	26	22	22	NUM
ftr-420	244	27	,	,	PUNCT
ftr-420	244	28	23	23	NUM
ftr-420	244	29	,	,	PUNCT
ftr-420	244	30	and	and	CCONJ
ftr-420	244	31	24	24	NUM
ftr-420	244	32	,	,	PUNCT
ftr-420	244	33	1937	1937	NUM
ftr-420	244	34	,	,	PUNCT
ftr-420	244	35	page	page	NOUN
ftr-420	244	36	2	2	NUM
ftr-420	244	37	,	,	PUNCT
ftr-420	244	38	quoting	quote	VERB
ftr-420	244	39	from	from	ADP
ftr-420	244	40	a	a	DET
ftr-420	244	41	letter	letter	NOUN
ftr-420	244	42	to	to	ADP
ftr-420	244	43	the	the	DET
ftr-420	244	44	president	president	NOUN
ftr-420	244	45	from	from	ADP
ftr-420	244	46	sec’y	sec’y	NUM
ftr-420	244	47	of	of	ADP
ftr-420	244	48	the	the	DET
ftr-420	244	49	treasury	treasury	PROPN
ftr-420	244	50	henry	henry	PROPN
ftr-420	244	51	morgenthau	morgenthau	PROPN
ftr-420	244	52	,	,	PUNCT
ftr-420	244	53	jr	jr	PROPN
ftr-420	244	54	.	.	PROPN
ftr-420	244	55	,	,	PUNCT
ftr-420	244	56	dated	date	VERB
ftr-420	244	57	may	may	PROPN
ftr-420	244	58	29	29	NUM
ftr-420	244	59	,	,	PUNCT
ftr-420	244	60	1937	1937	NUM
ftr-420	244	61	.	.	PUNCT
ftr-420	245	1	see	see	VERB
ftr-420	245	2	charles	charles	PROPN
ftr-420	245	3	i.	i.	PROPN
ftr-420	245	4	kingson	kingson	PROPN
ftr-420	245	5	,	,	PUNCT
ftr-420	245	6	international	international	PROPN
ftr-420	245	7	taxationn	taxationn	PROPN
ftr-420	245	8	459	459	NUM
ftr-420	245	9	-	-	SYM
ftr-420	245	10	60	60	NUM
ftr-420	245	11	(	(	PUNCT
ftr-420	245	12	1998	1998	NUM
ftr-420	245	13	)	)	PUNCT
ftr-420	245	14	.	.	PUNCT
ftr-420	246	1	31	31	NUM
ftr-420	246	2	.	.	PUNCT
ftr-420	247	1	h.r	h.r	PROPN
ftr-420	247	2	.	.	PROPN
ftr-420	247	3	rep	rep	PROPN
ftr-420	247	4	.	.	PROPN
ftr-420	248	1	no	no	INTJ
ftr-420	248	2	.	.	NOUN
ftr-420	249	1	91	91	NUM
ftr-420	249	2	-	-	SYM
ftr-420	249	3	975	975	NUM
ftr-420	249	4	,	,	PUNCT
ftr-420	249	5	91st	91st	ADJ
ftr-420	249	6	cong	cong	NOUN
ftr-420	249	7	.	.	PUNCT
ftr-420	249	8	,	,	PUNCT
ftr-420	249	9	2nd	2nd	ADJ
ftr-420	249	10	sess	sess	NOUN
ftr-420	249	11	.	.	PUNCT
ftr-420	250	1	(	(	PUNCT
ftr-420	250	2	march	march	PROPN
ftr-420	250	3	28	28	NUM
ftr-420	250	4	,	,	PUNCT
ftr-420	250	5	1970	1970	NUM
ftr-420	250	6	)	)	PUNCT
ftr-420	250	7	,	,	PUNCT
ftr-420	250	8	1970	1970	NUM
ftr-420	250	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-420	250	10	.	.	PUNCT
ftr-420	250	11	4394	4394	NUM
ftr-420	250	12	,	,	PUNCT
ftr-420	250	13	1970	1970	NUM
ftr-420	250	14	wl	wl	SYM
ftr-420	250	15	5667	5667	NUM
ftr-420	250	16	(	(	PUNCT
ftr-420	250	17	leg.hist	leg.hist	PROPN
ftr-420	250	18	.	.	PUNCT
ftr-420	250	19	)	)	PUNCT
ftr-420	250	20	.	.	PUNCT
ftr-420	251	1	2004	2004	NUM
ftr-420	251	2	]	]	PUNCT
ftr-420	251	3	sharing	share	VERB
ftr-420	251	4	bank	bank	NOUN
ftr-420	251	5	deposit	deposit	NOUN
ftr-420	251	6	information	information	NOUN
ftr-420	251	7	with	with	ADP
ftr-420	251	8	other	other	ADJ
ftr-420	251	9	countries	country	NOUN
ftr-420	251	10	648	648	NUM
ftr-420	251	11	entitled	entitle	VERB
ftr-420	251	12	“	"	PUNCT
ftr-420	251	13	tax	tax	NOUN
ftr-420	251	14	havens	haven	NOUN
ftr-420	251	15	and	and	CCONJ
ftr-420	251	16	their	their	PRON
ftr-420	251	17	use	use	NOUN
ftr-420	251	18	by	by	ADP
ftr-420	251	19	united	united	PROPN
ftr-420	251	20	states	states	PROPN
ftr-420	251	21	taxpayers	taxpayer	NOUN
ftr-420	251	22	–	–	PUNCT
ftr-420	251	23	an	an	DET
ftr-420	251	24	overview	overview	NOUN
ftr-420	251	25	.	.	PUNCT
ftr-420	251	26	”	"	PUNCT
ftr-420	252	1	“	"	PUNCT
ftr-420	252	2	tax	tax	NOUN
ftr-420	252	3	havens	haven	NOUN
ftr-420	252	4	”	"	PUNCT
ftr-420	252	5	were	be	AUX
ftr-420	252	6	defined	define	VERB
ftr-420	252	7	for	for	ADP
ftr-420	252	8	this	this	DET
ftr-420	252	9	purpose	purpose	NOUN
ftr-420	252	10	as	as	ADP
ftr-420	252	11	“	"	PUNCT
ftr-420	252	12	countries	country	NOUN
ftr-420	252	13	having32	having32	NOUN
ftr-420	252	14	(	(	PUNCT
ftr-420	252	15	1	1	NUM
ftr-420	252	16	)	)	PUNCT
ftr-420	252	17	low	low	ADJ
ftr-420	252	18	rates	rate	NOUN
ftr-420	252	19	of	of	ADP
ftr-420	252	20	tax	tax	NOUN
ftr-420	252	21	when	when	SCONJ
ftr-420	252	22	compared	compare	VERB
ftr-420	252	23	with	with	ADP
ftr-420	252	24	the	the	DET
ftr-420	252	25	united	united	PROPN
ftr-420	252	26	states	states	PROPN
ftr-420	252	27	,	,	PUNCT
ftr-420	252	28	and	and	CCONJ
ftr-420	252	29	(	(	PUNCT
ftr-420	252	30	2	2	X
ftr-420	252	31	)	)	PUNCT
ftr-420	252	32	a	a	DET
ftr-420	252	33	high	high	ADJ
ftr-420	252	34	level	level	NOUN
ftr-420	252	35	of	of	ADP
ftr-420	252	36	bank	bank	NOUN
ftr-420	252	37	or	or	CCONJ
ftr-420	252	38	commercial	commercial	ADJ
ftr-420	252	39	secrecy	secrecy	NOUN
ftr-420	252	40	that	that	PRON
ftr-420	252	41	the	the	DET
ftr-420	252	42	country	country	NOUN
ftr-420	252	43	refuses	refuse	VERB
ftr-420	252	44	to	to	PART
ftr-420	252	45	breach	breach	VERB
ftr-420	252	46	even	even	ADV
ftr-420	252	47	under	under	ADP
ftr-420	252	48	an	an	DET
ftr-420	252	49	international	international	ADJ
ftr-420	252	50	agreement	agreement	NOUN
ftr-420	252	51	.	.	PUNCT
ftr-420	252	52	”	"	PUNCT
ftr-420	253	1	in	in	ADP
ftr-420	253	2	1984	1984	NUM
ftr-420	253	3	,	,	PUNCT
ftr-420	253	4	an	an	DET
ftr-420	253	5	updated	update	VERB
ftr-420	253	6	report	report	NOUN
ftr-420	253	7	by	by	ADP
ftr-420	253	8	the	the	DET
ftr-420	253	9	treasury	treasury	NOUN
ftr-420	253	10	,	,	PUNCT
ftr-420	253	11	entitled33	entitled33	VERB
ftr-420	253	12	“	"	PUNCT
ftr-420	253	13	tax	tax	NOUN
ftr-420	253	14	havens	haven	NOUN
ftr-420	253	15	in	in	ADP
ftr-420	253	16	the	the	DET
ftr-420	253	17	caribbean	caribbean	ADJ
ftr-420	253	18	basin	basin	NOUN
ftr-420	253	19	,	,	PUNCT
ftr-420	253	20	”	"	PUNCT
ftr-420	253	21	stated	state	VERB
ftr-420	253	22	that	that	SCONJ
ftr-420	253	23	“	"	PUNCT
ftr-420	253	24	it	it	PRON
ftr-420	253	25	seems	seem	VERB
ftr-420	253	26	reasonable	reasonable	ADJ
ftr-420	253	27	to	to	PART
ftr-420	253	28	assume	assume	VERB
ftr-420	253	29	that	that	SCONJ
ftr-420	253	30	a	a	DET
ftr-420	253	31	great	great	ADJ
ftr-420	253	32	deal	deal	NOUN
ftr-420	253	33	of	of	ADP
ftr-420	253	34	activities	activity	NOUN
ftr-420	253	35	designed	design	VERB
ftr-420	253	36	to	to	PART
ftr-420	253	37	violate	violate	VERB
ftr-420	253	38	the	the	DET
ftr-420	253	39	tax	tax	NOUN
ftr-420	253	40	and	and	CCONJ
ftr-420	253	41	other	other	ADJ
ftr-420	253	42	laws	law	NOUN
ftr-420	253	43	of	of	ADP
ftr-420	253	44	the	the	DET
ftr-420	253	45	united	united	PROPN
ftr-420	253	46	states	states	PROPN
ftr-420	253	47	takes	take	VERB
ftr-420	253	48	place	place	NOUN
ftr-420	253	49	in	in	ADP
ftr-420	253	50	the	the	DET
ftr-420	253	51	caribbean	caribbean	ADJ
ftr-420	253	52	basin	basin	NOUN
ftr-420	253	53	tax	tax	NOUN
ftr-420	253	54	havens	haven	NOUN
ftr-420	253	55	.	.	PUNCT
ftr-420	253	56	”	"	PUNCT
ftr-420	254	1	a	a	DET
ftr-420	254	2	senate34	senate34	NOUN
ftr-420	254	3	report	report	NOUN
ftr-420	254	4	,	,	PUNCT
ftr-420	254	5	entitled	entitle	VERB
ftr-420	254	6	“	"	PUNCT
ftr-420	254	7	crime	crime	NOUN
ftr-420	254	8	and	and	CCONJ
ftr-420	254	9	secrecy	secrecy	NOUN
ftr-420	254	10	:	:	PUNCT
ftr-420	254	11	the	the	DET
ftr-420	254	12	use	use	NOUN
ftr-420	254	13	of	of	ADP
ftr-420	254	14	offshore	offshore	ADJ
ftr-420	254	15	banks	bank	NOUN
ftr-420	254	16	and	and	CCONJ
ftr-420	254	17	companies	company	NOUN
ftr-420	254	18	,	,	PUNCT
ftr-420	254	19	”	"	PUNCT
ftr-420	254	20	was	be	AUX
ftr-420	254	21	issued	issue	VERB
ftr-420	254	22	in	in	ADP
ftr-420	254	23	1985	1985	NUM
ftr-420	254	24	,	,	PUNCT
ftr-420	254	25	and	and	CCONJ
ftr-420	254	26	warned	warn	VERB
ftr-420	254	27	that	that	SCONJ
ftr-420	254	28	“	"	PUNCT
ftr-420	254	29	the	the	DET
ftr-420	254	30	effect	effect	NOUN
ftr-420	254	31	has	have	AUX
ftr-420	254	32	been	be	AUX
ftr-420	254	33	to	to	ADP
ftr-420	254	34	.	.	PUNCT
ftr-420	254	35	.	.	PUNCT
ftr-420	254	36	.	.	PUNCT
ftr-420	255	1	thwart	thwart	VERB
ftr-420	255	2	the	the	DET
ftr-420	255	3	collection	collection	NOUN
ftr-420	255	4	of	of	ADP
ftr-420	255	5	massive	massive	ADJ
ftr-420	255	6	amounts	amount	NOUN
ftr-420	255	7	of	of	ADP
ftr-420	255	8	tax	tax	NOUN
ftr-420	255	9	revenues	revenue	NOUN
ftr-420	255	10	.	.	PUNCT
ftr-420	256	1	”35	”35	NOUN
ftr-420	256	2	in	in	ADP
ftr-420	256	3	the	the	DET
ftr-420	256	4	1990	1990	NUM
ftr-420	256	5	’s	’s	NOUN
ftr-420	256	6	,	,	PUNCT
ftr-420	256	7	the	the	DET
ftr-420	256	8	revelations	revelation	NOUN
ftr-420	256	9	by	by	ADP
ftr-420	256	10	john	john	PROPN
ftr-420	256	11	mathewson	mathewson	PROPN
ftr-420	256	12	,	,	PUNCT
ftr-420	256	13	the	the	DET
ftr-420	256	14	indicted	indict	VERB
ftr-420	256	15	former	former	ADJ
ftr-420	256	16	chairman	chairman	NOUN
ftr-420	256	17	of	of	ADP
ftr-420	256	18	a	a	DET
ftr-420	256	19	cayman	cayman	PROPN
ftr-420	256	20	island	island	PROPN
ftr-420	256	21	bank	bank	PROPN
ftr-420	256	22	,	,	PUNCT
ftr-420	256	23	of	of	ADP
ftr-420	256	24	how	how	SCONJ
ftr-420	256	25	he	he	PRON
ftr-420	256	26	helped	help	VERB
ftr-420	256	27	numerous	numerous	ADJ
ftr-420	256	28	american	american	ADJ
ftr-420	256	29	tax	tax	NOUN
ftr-420	256	30	evaders	evader	NOUN
ftr-420	256	31	set	set	VERB
ftr-420	256	32	up	up	ADP
ftr-420	256	33	undisclosed	undisclosed	ADJ
ftr-420	256	34	offshore	offshore	ADJ
ftr-420	256	35	accounts	account	NOUN
ftr-420	256	36	and	and	CCONJ
ftr-420	256	37	access	access	VERB
ftr-420	256	38	their	their	PRON
ftr-420	256	39	funds	fund	NOUN
ftr-420	256	40	through	through	ADP
ftr-420	256	41	credit	credit	NOUN
ftr-420	256	42	cards	card	NOUN
ftr-420	256	43	,	,	PUNCT
ftr-420	256	44	made	make	VERB
ftr-420	256	45	it	it	PRON
ftr-420	256	46	clear	clear	ADJ
ftr-420	256	47	that	that	SCONJ
ftr-420	256	48	the	the	DET
ftr-420	256	49	problem	problem	NOUN
ftr-420	256	50	was	be	AUX
ftr-420	256	51	continuing	continue	VERB
ftr-420	256	52	.	.	PUNCT
ftr-420	257	1	advertisements36	advertisements36	PROPN
ftr-420	257	2	in	in	ADP
ftr-420	257	3	airline	airline	NOUN
ftr-420	257	4	magazines	magazine	NOUN
ftr-420	257	5	,	,	PUNCT
ftr-420	257	6	numerous	numerous	ADJ
ftr-420	257	7	websites	website	NOUN
ftr-420	257	8	,	,	PUNCT
ftr-420	257	9	and	and	CCONJ
ftr-420	257	10	self	self	NOUN
ftr-420	257	11	-	-	PUNCT
ftr-420	257	12	help	help	NOUN
ftr-420	257	13	books	book	NOUN
ftr-420	257	14	,	,	PUNCT
ftr-420	257	15	by	by	ADP
ftr-420	257	16	authors	author	NOUN
ftr-420	257	17	such	such	ADJ
ftr-420	257	18	as	as	ADP
ftr-420	257	19	jerome	jerome	PROPN
ftr-420	257	20	schneider	schneider	PROPN
ftr-420	257	21	and	and	CCONJ
ftr-420	257	22	terry	terry	PROPN
ftr-420	257	23	neal	neal	PROPN
ftr-420	257	24	,	,	PUNCT
ftr-420	257	25	offered	offer	VERB
ftr-420	257	26	u.s	u.s	PROPN
ftr-420	257	27	.	.	PROPN
ftr-420	257	28	taxpayers	taxpayer	NOUN
ftr-420	257	29	the	the	DET
ftr-420	257	30	“	"	PUNCT
ftr-420	257	31	offshore	offshore	ADJ
ftr-420	257	32	advantage	advantage	NOUN
ftr-420	257	33	.	.	PUNCT
ftr-420	257	34	”	"	PUNCT
ftr-420	258	1	books	book	NOUN
ftr-420	258	2	such	such	ADJ
ftr-420	258	3	as	as	ADP
ftr-420	258	4	“	"	PUNCT
ftr-420	258	5	the	the	DET
ftr-420	258	6	cheating	cheating	NOUN
ftr-420	258	7	of	of	ADP
ftr-420	258	8	america	america	PROPN
ftr-420	258	9	,	,	PUNCT
ftr-420	258	10	”	"	PUNCT
ftr-420	258	11	and	and	CCONJ
ftr-420	258	12	“	"	PUNCT
ftr-420	258	13	the	the	DET
ftr-420	258	14	great37	great37	NOUN
ftr-420	258	15	american	american	ADJ
ftr-420	258	16	tax	tax	NOUN
ftr-420	258	17	dodge	dodge	PROPN
ftr-420	258	18	”	"	PUNCT
ftr-420	258	19	gave	give	VERB
ftr-420	258	20	detailed	detailed	ADJ
ftr-420	258	21	examples	example	NOUN
ftr-420	258	22	of	of	ADP
ftr-420	258	23	instances	instance	NOUN
ftr-420	258	24	of	of	ADP
ftr-420	258	25	offshore	offshore	ADJ
ftr-420	258	26	tax	tax	NOUN
ftr-420	258	27	evasion	evasion	NOUN
ftr-420	258	28	.	.	PUNCT
ftr-420	259	1	the	the	DET
ftr-420	259	2	fact	fact	NOUN
ftr-420	259	3	that	that	SCONJ
ftr-420	259	4	offshore	offshore	ADJ
ftr-420	259	5	accounts	account	NOUN
ftr-420	259	6	and	and	CCONJ
ftr-420	259	7	entities	entity	NOUN
ftr-420	259	8	can	can	AUX
ftr-420	259	9	now	now	ADV
ftr-420	259	10	be	be	AUX
ftr-420	259	11	set	set	VERB
ftr-420	259	12	up	up	ADP
ftr-420	259	13	in	in	ADP
ftr-420	259	14	the38	the38	ADJ
ftr-420	259	15	32	32	NUM
ftr-420	259	16	.	.	PUNCT
ftr-420	260	1	gordon	gordon	PROPN
ftr-420	260	2	report	report	PROPN
ftr-420	260	3	,	,	PUNCT
ftr-420	260	4	supra	supra	PROPN
ftr-420	260	5	note	note	NOUN
ftr-420	260	6	22	22	NUM
ftr-420	260	7	.	.	PUNCT
ftr-420	261	1	33	33	NUM
ftr-420	261	2	.	.	PUNCT
ftr-420	262	1	i	i	PRON
ftr-420	262	2	d.	d.	PROPN
ftr-420	262	3	at	at	ADP
ftr-420	262	4	i.	i.	PROPN
ftr-420	262	5	,	,	PUNCT
ftr-420	262	6	overview	overview	NOUN
ftr-420	262	7	of	of	ADP
ftr-420	262	8	findings	finding	NOUN
ftr-420	262	9	and	and	CCONJ
ftr-420	262	10	options	option	NOUN
ftr-420	262	11	.	.	PUNCT
ftr-420	263	1	34	34	NUM
ftr-420	263	2	.	.	PUNCT
ftr-420	264	1	treasury	treasury	PROPN
ftr-420	264	2	dept	dept	PROPN
ftr-420	264	3	.	.	PROPN
ftr-420	264	4	,	,	PUNCT
ftr-420	264	5	tax	tax	NOUN
ftr-420	264	6	havens	haven	NOUN
ftr-420	264	7	in	in	ADP
ftr-420	264	8	the	the	DET
ftr-420	264	9	caribbean	caribbean	ADJ
ftr-420	264	10	basin	basin	NOUN
ftr-420	264	11	,	,	PUNCT
ftr-420	264	12	january	january	PROPN
ftr-420	264	13	6	6	NUM
ftr-420	264	14	,	,	PUNCT
ftr-420	264	15	1984	1984	NUM
ftr-420	264	16	,	,	PUNCT
ftr-420	264	17	quoted	quote	VERB
ftr-420	264	18	in	in	ADP
ftr-420	264	19	ex	ex	X
ftr-420	264	20	parte	parte	NOUN
ftr-420	264	21	motion	motion	NOUN
ftr-420	264	22	by	by	ADP
ftr-420	264	23	government	government	NOUN
ftr-420	264	24	to	to	PART
ftr-420	264	25	search	search	VERB
ftr-420	264	26	offshore	offshore	ADJ
ftr-420	264	27	credit	credit	NOUN
ftr-420	264	28	card	card	NOUN
ftr-420	264	29	records	record	NOUN
ftr-420	264	30	,	,	PUNCT
ftr-420	264	31	u.s	u.s	PROPN
ftr-420	264	32	.	.	PROPN
ftr-420	264	33	district	district	PROPN
ftr-420	264	34	court	court	NOUN
ftr-420	264	35	for	for	ADP
ftr-420	264	36	southern	southern	ADJ
ftr-420	264	37	district	district	PROPN
ftr-420	264	38	of	of	ADP
ftr-420	264	39	florida	florida	PROPN
ftr-420	264	40	,	,	PUNCT
ftr-420	264	41	oct	oct	PROPN
ftr-420	264	42	.	.	PROPN
ftr-420	264	43	25	25	NUM
ftr-420	264	44	,	,	PUNCT
ftr-420	264	45	2000	2000	NUM
ftr-420	264	46	,	,	PUNCT
ftr-420	264	47	declaration	declaration	NOUN
ftr-420	264	48	of	of	ADP
ftr-420	264	49	joseph	joseph	PROPN
ftr-420	264	50	c.	c.	PROPN
ftr-420	264	51	west	west	PROPN
ftr-420	264	52	,	,	PUNCT
ftr-420	264	53	revenue	revenue	NOUN
ftr-420	264	54	agent	agent	NOUN
ftr-420	264	55	,	,	PUNCT
ftr-420	264	56	¶¶	¶¶	PROPN
ftr-420	264	57	15	15	NUM
ftr-420	264	58	-	-	SYM
ftr-420	264	59	16	16	NUM
ftr-420	264	60	,	,	PUNCT
ftr-420	264	61	available	available	ADJ
ftr-420	264	62	at	at	ADP
ftr-420	264	63	2000	2000	NUM
ftr-420	264	64	tnt	tnt	PROPN
ftr-420	264	65	209	209	NUM
ftr-420	264	66	-	-	SYM
ftr-420	264	67	24	24	NUM
ftr-420	264	68	[	[	X
ftr-420	264	69	hereinafter	hereinafter	NOUN
ftr-420	264	70	“	"	PUNCT
ftr-420	264	71	ex	ex	X
ftr-420	264	72	parte	parte	PROPN
ftr-420	264	73	motion	motion	NOUN
ftr-420	264	74	”	"	PUNCT
ftr-420	264	75	]	]	PUNCT
ftr-420	264	76	.	.	PUNCT
ftr-420	265	1	35	35	NUM
ftr-420	265	2	.	.	PUNCT
ftr-420	265	3	permanent	permanent	ADJ
ftr-420	265	4	subcommittee	subcommittee	NOUN
ftr-420	265	5	on	on	ADP
ftr-420	265	6	investigations	investigation	NOUN
ftr-420	265	7	,	,	PUNCT
ftr-420	265	8	senate	senate	PROPN
ftr-420	265	9	committee	committee	PROPN
ftr-420	265	10	on	on	ADP
ftr-420	265	11	u.s	u.s	PROPN
ftr-420	265	12	.	.	PROPN
ftr-420	265	13	government	government	NOUN
ftr-420	265	14	affairs	affair	NOUN
ftr-420	265	15	,	,	PUNCT
ftr-420	265	16	“	"	PUNCT
ftr-420	265	17	crime	crime	NOUN
ftr-420	265	18	and	and	CCONJ
ftr-420	265	19	secrecy	secrecy	NOUN
ftr-420	265	20	:	:	PUNCT
ftr-420	265	21	the	the	DET
ftr-420	265	22	use	use	NOUN
ftr-420	265	23	of	of	ADP
ftr-420	265	24	offshore	offshore	ADJ
ftr-420	265	25	banks	bank	NOUN
ftr-420	265	26	and	and	CCONJ
ftr-420	265	27	companies	company	NOUN
ftr-420	265	28	,	,	PUNCT
ftr-420	265	29	”	"	PUNCT
ftr-420	265	30	august	august	PROPN
ftr-420	265	31	28	28	NUM
ftr-420	265	32	,	,	PUNCT
ftr-420	265	33	1985	1985	NUM
ftr-420	265	34	,	,	PUNCT
ftr-420	265	35	quoted	quote	VERB
ftr-420	265	36	in	in	ADP
ftr-420	265	37	ex	ex	X
ftr-420	265	38	parte	parte	NOUN
ftr-420	265	39	motion	motion	NOUN
ftr-420	265	40	,	,	PUNCT
ftr-420	265	41	supra	supra	PROPN
ftr-420	265	42	note	note	PROPN
ftr-420	265	43	34	34	NUM
ftr-420	265	44	,	,	PUNCT
ftr-420	265	45	at	at	ADP
ftr-420	265	46	¶¶	¶¶	PROPN
ftr-420	265	47	18	18	NUM
ftr-420	265	48	-	-	SYM
ftr-420	265	49	19	19	NUM
ftr-420	265	50	.	.	NUM
ftr-420	265	51	36	36	NUM
ftr-420	265	52	.	.	PUNCT
ftr-420	266	1	u.s	u.s	PROPN
ftr-420	266	2	.	.	PROPN
ftr-420	266	3	department	department	PROPN
ftr-420	266	4	of	of	ADP
ftr-420	266	5	justice	justice	PROPN
ftr-420	266	6	press	press	PROPN
ftr-420	266	7	release	release	NOUN
ftr-420	266	8	,	,	PUNCT
ftr-420	266	9	former	former	ADJ
ftr-420	266	10	chairman	chairman	NOUN
ftr-420	266	11	of	of	ADP
ftr-420	266	12	cayman	cayman	PROPN
ftr-420	266	13	island	island	PROPN
ftr-420	266	14	bank	bank	PROPN
ftr-420	266	15	sentenced	sentence	VERB
ftr-420	266	16	for	for	ADP
ftr-420	266	17	nationwide	nationwide	ADJ
ftr-420	266	18	,	,	PUNCT
ftr-420	266	19	multi	multi	ADJ
ftr-420	266	20	-	-	ADJ
ftr-420	266	21	million	million	NUM
ftr-420	266	22	dollar	dollar	NOUN
ftr-420	266	23	offshore	offshore	ADJ
ftr-420	266	24	banking	banking	NOUN
ftr-420	266	25	scheme	scheme	NOUN
ftr-420	266	26	,	,	PUNCT
ftr-420	266	27	august	august	PROPN
ftr-420	266	28	2	2	NUM
ftr-420	266	29	,	,	PUNCT
ftr-420	266	30	1999	1999	NUM
ftr-420	266	31	,	,	PUNCT
ftr-420	266	32	available	available	ADJ
ftr-420	266	33	in	in	ADP
ftr-420	266	34	1999	1999	NUM
ftr-420	266	35	wtd	wtd	NOUN
ftr-420	266	36	174	174	NUM
ftr-420	266	37	-	-	SYM
ftr-420	266	38	28	28	NUM
ftr-420	266	39	;	;	PUNCT
ftr-420	266	40	letter	letter	NOUN
ftr-420	266	41	of	of	ADP
ftr-420	266	42	faith	faith	NOUN
ftr-420	266	43	s.	s.	PROPN
ftr-420	266	44	hochberg	hochberg	PROPN
ftr-420	266	45	,	,	PUNCT
ftr-420	266	46	united	united	PROPN
ftr-420	266	47	states	states	PROPN
ftr-420	266	48	attorney	attorney	PROPN
ftr-420	266	49	,	,	PUNCT
ftr-420	266	50	to	to	PART
ftr-420	266	51	judge	judge	VERB
ftr-420	266	52	alfred	alfred	PROPN
ftr-420	266	53	j.	j.	PROPN
ftr-420	266	54	lechner	lechner	PROPN
ftr-420	266	55	,	,	PUNCT
ftr-420	266	56	jr	jr	PROPN
ftr-420	266	57	.	.	PROPN
ftr-420	266	58	,	,	PUNCT
ftr-420	266	59	district	district	NOUN
ftr-420	266	60	judge	judge	NOUN
ftr-420	266	61	,	,	PUNCT
ftr-420	266	62	july	july	PROPN
ftr-420	266	63	29	29	NUM
ftr-420	266	64	,	,	PUNCT
ftr-420	266	65	1999	1999	NUM
ftr-420	266	66	,	,	PUNCT
ftr-420	266	67	in	in	ADP
ftr-420	266	68	u.	u.	PROPN
ftr-420	266	69	s.	s.	PROPN
ftr-420	266	70	v.	v.	PROPN
ftr-420	266	71	john	john	PROPN
ftr-420	266	72	m.	m.	PROPN
ftr-420	266	73	mathewson	mathewson	PROPN
ftr-420	266	74	,	,	PUNCT
ftr-420	266	75	crim	crim	NOUN
ftr-420	266	76	.	.	PUNCT
ftr-420	267	1	no	no	INTJ
ftr-420	267	2	.	.	NOUN
ftr-420	268	1	96	96	NUM
ftr-420	268	2	-	-	SYM
ftr-420	268	3	353	353	NUM
ftr-420	268	4	(	(	PUNCT
ftr-420	268	5	ajl	ajl	NOUN
ftr-420	268	6	)	)	PUNCT
ftr-420	268	7	,	,	PUNCT
ftr-420	268	8	available	available	ADJ
ftr-420	268	9	in	in	ADP
ftr-420	268	10	1999	1999	NUM
ftr-420	268	11	tnt	tnt	PROPN
ftr-420	268	12	173	173	NUM
ftr-420	268	13	-	-	SYM
ftr-420	268	14	26	26	NUM
ftr-420	268	15	;	;	PUNCT
ftr-420	268	16	barton	barton	PROPN
ftr-420	268	17	massey	massey	PROPN
ftr-420	268	18	,	,	PUNCT
ftr-420	268	19	“	"	PUNCT
ftr-420	268	20	convicted	convict	VERB
ftr-420	268	21	bank	bank	NOUN
ftr-420	268	22	chairman	chairman	NOUN
ftr-420	268	23	is	be	AUX
ftr-420	268	24	key	key	ADJ
ftr-420	268	25	to	to	ADP
ftr-420	268	26	dozens	dozen	NOUN
ftr-420	268	27	of	of	ADP
ftr-420	268	28	tax	tax	NOUN
ftr-420	268	29	haven	haven	NOUN
ftr-420	268	30	cases	case	NOUN
ftr-420	268	31	,	,	PUNCT
ftr-420	268	32	”	"	PUNCT
ftr-420	268	33	1999	1999	NUM
ftr-420	268	34	wtd	wtd	VERB
ftr-420	268	35	172	172	NUM
ftr-420	268	36	-	-	SYM
ftr-420	268	37	2	2	NUM
ftr-420	268	38	.	.	PUNCT
ftr-420	269	1	see	see	VERB
ftr-420	269	2	also	also	ADV
ftr-420	269	3	testimony	testimony	NOUN
ftr-420	269	4	of	of	ADP
ftr-420	269	5	jack	jack	PROPN
ftr-420	269	6	a.	a.	PROPN
ftr-420	269	7	blum	blum	PROPN
ftr-420	269	8	,	,	PUNCT
ftr-420	269	9	esq	esq	PROPN
ftr-420	269	10	.	.	PUNCT
ftr-420	270	1	before	before	SCONJ
ftr-420	270	2	the	the	DET
ftr-420	270	3	senate	senate	PROPN
ftr-420	270	4	finance	finance	PROPN
ftr-420	270	5	committee	committee	PROPN
ftr-420	270	6	on	on	ADP
ftr-420	270	7	tax	tax	NOUN
ftr-420	270	8	schemes	scheme	NOUN
ftr-420	270	9	,	,	PUNCT
ftr-420	270	10	scams	scam	NOUN
ftr-420	270	11	and	and	CCONJ
ftr-420	270	12	cons	con	NOUN
ftr-420	270	13	,	,	PUNCT
ftr-420	270	14	april	april	PROPN
ftr-420	270	15	22	22	NUM
ftr-420	270	16	,	,	PUNCT
ftr-420	270	17	2002	2002	NUM
ftr-420	270	18	,	,	PUNCT
ftr-420	270	19	reprinted	reprint	VERB
ftr-420	270	20	in	in	ADP
ftr-420	270	21	2002	2002	NUM
ftr-420	270	22	tnt	tnt	PROPN
ftr-420	270	23	71	71	NUM
ftr-420	270	24	-	-	SYM
ftr-420	270	25	34	34	NUM
ftr-420	270	26	.	.	PUNCT
ftr-420	271	1	37	37	NUM
ftr-420	271	2	.	.	PUNCT
ftr-420	272	1	jerome	jerome	PROPN
ftr-420	272	2	schneider	schneider	PROPN
ftr-420	272	3	is	be	AUX
ftr-420	272	4	the	the	DET
ftr-420	272	5	author	author	NOUN
ftr-420	272	6	of	of	ADP
ftr-420	272	7	“	"	PUNCT
ftr-420	272	8	the	the	DET
ftr-420	272	9	complete	complete	ADJ
ftr-420	272	10	guide	guide	NOUN
ftr-420	272	11	to	to	ADP
ftr-420	272	12	money	money	NOUN
ftr-420	272	13	havens	haven	NOUN
ftr-420	272	14	:	:	PUNCT
ftr-420	272	15	how	how	SCONJ
ftr-420	272	16	to	to	PART
ftr-420	272	17	make	make	VERB
ftr-420	272	18	millions	million	NOUN
ftr-420	272	19	,	,	PUNCT
ftr-420	272	20	protect	protect	VERB
ftr-420	272	21	your	your	PRON
ftr-420	272	22	privacy	privacy	NOUN
ftr-420	272	23	and	and	CCONJ
ftr-420	272	24	legally	legally	ADV
ftr-420	272	25	avoid	avoid	VERB
ftr-420	272	26	taxes	taxis	NOUN
ftr-420	272	27	,	,	PUNCT
ftr-420	272	28	”	"	PUNCT
ftr-420	272	29	currently	currently	ADV
ftr-420	272	30	in	in	ADP
ftr-420	272	31	a	a	DET
ftr-420	272	32	“	"	PUNCT
ftr-420	272	33	revised	revise	VERB
ftr-420	272	34	and	and	CCONJ
ftr-420	272	35	updated	update	VERB
ftr-420	272	36	4th	4th	ADJ
ftr-420	272	37	edition	edition	NOUN
ftr-420	272	38	”	"	PUNCT
ftr-420	272	39	published	publish	VERB
ftr-420	272	40	in	in	ADP
ftr-420	272	41	2001	2001	NUM
ftr-420	272	42	.	.	PUNCT
ftr-420	273	1	terry	terry	PROPN
ftr-420	273	2	l.	l.	PROPN
ftr-420	273	3	neal	neal	PROPN
ftr-420	273	4	is	be	AUX
ftr-420	273	5	the	the	DET
ftr-420	273	6	author	author	NOUN
ftr-420	273	7	of	of	ADP
ftr-420	273	8	the	the	DET
ftr-420	273	9	offshore	offshore	ADJ
ftr-420	273	10	solution	solution	NOUN
ftr-420	273	11	(	(	PUNCT
ftr-420	273	12	2001	2001	NUM
ftr-420	273	13	)	)	PUNCT
ftr-420	273	14	and	and	CCONJ
ftr-420	273	15	of	of	ADP
ftr-420	273	16	the	the	DET
ftr-420	273	17	offshore	offshore	ADJ
ftr-420	273	18	advantage	advantage	NOUN
ftr-420	273	19	(	(	PUNCT
ftr-420	273	20	1999	1999	NUM
ftr-420	273	21	)	)	PUNCT
ftr-420	273	22	.	.	PUNCT
ftr-420	274	1	see	see	VERB
ftr-420	274	2	amazon.com	amazon.com	X
ftr-420	274	3	,	,	PUNCT
ftr-420	274	4	last	last	ADJ
ftr-420	274	5	visited	visit	VERB
ftr-420	274	6	on	on	ADP
ftr-420	274	7	07/09/03	07/09/03	PROPN
ftr-420	274	8	.	.	PROPN
ftr-420	275	1	38	38	NUM
ftr-420	275	2	.	.	PUNCT
ftr-420	276	1	charles	charles	PROPN
ftr-420	276	2	lewis	lewis	PROPN
ftr-420	276	3	,	,	PUNCT
ftr-420	276	4	bill	bill	PROPN
ftr-420	276	5	allison	allison	PROPN
ftr-420	276	6	,	,	PUNCT
ftr-420	276	7	&	&	CCONJ
ftr-420	276	8	the	the	DET
ftr-420	276	9	center	center	NOUN
ftr-420	276	10	for	for	ADP
ftr-420	276	11	public	public	ADJ
ftr-420	276	12	integrity	integrity	NOUN
ftr-420	276	13	,	,	PUNCT
ftr-420	276	14	the	the	DET
ftr-420	276	15	cheating	cheating	NOUN
ftr-420	276	16	of	of	ADP
ftr-420	276	17	america	america	PROPN
ftr-420	276	18	–	–	PUNCT
ftr-420	276	19	how	how	SCONJ
ftr-420	276	20	tax	tax	NOUN
ftr-420	276	21	avoidance	avoidance	NOUN
ftr-420	276	22	and	and	CCONJ
ftr-420	276	23	evasion	evasion	NOUN
ftr-420	276	24	by	by	ADP
ftr-420	276	25	the	the	DET
ftr-420	276	26	super	super	ADV
ftr-420	276	27	rich	rich	ADJ
ftr-420	276	28	are	be	AUX
ftr-420	276	29	costing	cost	VERB
ftr-420	276	30	the	the	DET
ftr-420	276	31	country	country	NOUN
ftr-420	276	32	billions	billion	NOUN
ftr-420	276	33	–	–	PUNCT
ftr-420	276	34	and	and	CCONJ
ftr-420	276	35	what	what	PRON
ftr-420	276	36	you	you	PRON
ftr-420	276	37	can	can	AUX
ftr-420	276	38	do	do	VERB
ftr-420	276	39	about	about	ADP
ftr-420	276	40	it	it	PRON
ftr-420	276	41	(	(	PUNCT
ftr-420	276	42	ny	ny	PROPN
ftr-420	276	43	2002	2002	NUM
ftr-420	276	44	)	)	PUNCT
ftr-420	276	45	;	;	PUNCT
ftr-420	276	46	donald	donald	PROPN
ftr-420	276	47	l.	l.	PROPN
ftr-420	276	48	bartlett	bartlett	PROPN
ftr-420	276	49	&	&	CCONJ
ftr-420	276	50	592	592	NUM
ftr-420	276	51	florida	florida	PROPN
ftr-420	276	52	tax	tax	NOUN
ftr-420	276	53	review	review	NOUN
ftr-420	276	54	[	[	X
ftr-420	276	55	vol.6:6	vol.6:6	X
ftr-420	276	56	privacy	privacy	NOUN
ftr-420	276	57	of	of	ADP
ftr-420	276	58	one	one	NUM
ftr-420	276	59	’s	’s	PART
ftr-420	276	60	home	home	NOUN
ftr-420	276	61	,	,	PUNCT
ftr-420	276	62	through	through	ADP
ftr-420	276	63	visiting	visit	VERB
ftr-420	276	64	websites	website	NOUN
ftr-420	276	65	on	on	ADP
ftr-420	276	66	the	the	DET
ftr-420	276	67	internet	internet	NOUN
ftr-420	276	68	,	,	PUNCT
ftr-420	276	69	raises	raise	VERB
ftr-420	276	70	further	further	ADJ
ftr-420	276	71	concern	concern	NOUN
ftr-420	276	72	that	that	SCONJ
ftr-420	276	73	this	this	DET
ftr-420	276	74	problem	problem	NOUN
ftr-420	276	75	could	could	AUX
ftr-420	276	76	become	become	VERB
ftr-420	276	77	more	more	ADV
ftr-420	276	78	widespread	widespread	ADJ
ftr-420	276	79	.	.	PUNCT
ftr-420	277	1	beginning	begin	VERB
ftr-420	277	2	in	in	ADP
ftr-420	277	3	2000	2000	NUM
ftr-420	277	4	,	,	PUNCT
ftr-420	277	5	the	the	DET
ftr-420	277	6	government	government	NOUN
ftr-420	277	7	publicly	publicly	ADV
ftr-420	277	8	set	set	VERB
ftr-420	277	9	forth	forth	ADP
ftr-420	277	10	its	its	PRON
ftr-420	277	11	case	case	NOUN
ftr-420	277	12	that	that	SCONJ
ftr-420	277	13	taxpayers	taxpayer	NOUN
ftr-420	277	14	who	who	PRON
ftr-420	277	15	held	hold	VERB
ftr-420	277	16	credit	credit	NOUN
ftr-420	277	17	cards	card	NOUN
ftr-420	277	18	issued	issue	VERB
ftr-420	277	19	by	by	ADP
ftr-420	277	20	offshore	offshore	ADJ
ftr-420	277	21	banks	bank	NOUN
ftr-420	277	22	might	might	AUX
ftr-420	277	23	well	well	ADV
ftr-420	277	24	be	be	AUX
ftr-420	277	25	engaged	engage	VERB
ftr-420	277	26	in	in	ADP
ftr-420	277	27	tax	tax	NOUN
ftr-420	277	28	evasion	evasion	NOUN
ftr-420	277	29	.	.	PUNCT
ftr-420	278	1	on	on	ADP
ftr-420	278	2	this	this	DET
ftr-420	278	3	basis	basis	NOUN
ftr-420	278	4	,	,	PUNCT
ftr-420	278	5	it	it	PRON
ftr-420	278	6	convinced	convince	VERB
ftr-420	278	7	several	several	ADJ
ftr-420	278	8	federal	federal	ADJ
ftr-420	278	9	district	district	NOUN
ftr-420	278	10	courts	court	NOUN
ftr-420	278	11	to	to	PART
ftr-420	278	12	permit	permit	VERB
ftr-420	278	13	it	it	PRON
ftr-420	278	14	to	to	PART
ftr-420	278	15	serve	serve	VERB
ftr-420	278	16	summons	summon	NOUN
ftr-420	278	17	on	on	ADP
ftr-420	278	18	credit	credit	NOUN
ftr-420	278	19	card	card	NOUN
ftr-420	278	20	companies	company	NOUN
ftr-420	278	21	and	and	CCONJ
ftr-420	278	22	then	then	ADV
ftr-420	278	23	on	on	ADP
ftr-420	278	24	merchants	merchant	NOUN
ftr-420	278	25	to	to	PART
ftr-420	278	26	learn	learn	VERB
ftr-420	278	27	the	the	DET
ftr-420	278	28	identities	identity	NOUN
ftr-420	278	29	of	of	ADP
ftr-420	278	30	such	such	ADJ
ftr-420	278	31	holders	holder	NOUN
ftr-420	278	32	.	.	PUNCT
ftr-420	279	1	after	after	ADP
ftr-420	279	2	gathering	gather	VERB
ftr-420	279	3	this	this	DET
ftr-420	279	4	information	information	NOUN
ftr-420	279	5	,	,	PUNCT
ftr-420	279	6	the	the	DET
ftr-420	279	7	irs39	irs39	PROPN
ftr-420	279	8	in	in	ADP
ftr-420	279	9	2003	2003	NUM
ftr-420	279	10	offered	offer	VERB
ftr-420	279	11	taxpayers	taxpayer	NOUN
ftr-420	279	12	who	who	PRON
ftr-420	279	13	had	have	AUX
ftr-420	279	14	used	use	VERB
ftr-420	279	15	offshore	offshore	ADJ
ftr-420	279	16	arrangements	arrangement	NOUN
ftr-420	279	17	to	to	PART
ftr-420	279	18	improperly	improperly	ADV
ftr-420	279	19	reduce	reduce	VERB
ftr-420	279	20	taxes	taxis	NOUN
ftr-420	279	21	an	an	DET
ftr-420	279	22	opportunity	opportunity	NOUN
ftr-420	279	23	to	to	PART
ftr-420	279	24	avoid	avoid	VERB
ftr-420	279	25	the	the	DET
ftr-420	279	26	civil	civil	ADJ
ftr-420	279	27	fraud	fraud	NOUN
ftr-420	279	28	penalty	penalty	NOUN
ftr-420	279	29	and	and	CCONJ
ftr-420	279	30	criminal	criminal	ADJ
ftr-420	279	31	prosecution	prosecution	NOUN
ftr-420	279	32	by	by	ADP
ftr-420	279	33	coming	come	VERB
ftr-420	279	34	forward	forward	ADV
ftr-420	279	35	voluntarily	voluntarily	ADV
ftr-420	279	36	.	.	PUNCT
ftr-420	280	1	in	in	ADP
ftr-420	280	2	july	july	PROPN
ftr-420	280	3	2003	2003	NUM
ftr-420	280	4	,	,	PUNCT
ftr-420	280	5	the	the	DET
ftr-420	280	6	irs	irs	PROPN
ftr-420	280	7	announced40	announced40	NOUN
ftr-420	280	8	that	that	SCONJ
ftr-420	280	9	1,299	1,299	NUM
ftr-420	280	10	taxpayers	taxpayer	NOUN
ftr-420	280	11	had	have	AUX
ftr-420	280	12	applied	apply	VERB
ftr-420	280	13	for	for	ADP
ftr-420	280	14	the	the	DET
ftr-420	280	15	program	program	NOUN
ftr-420	280	16	,	,	PUNCT
ftr-420	280	17	that	that	SCONJ
ftr-420	280	18	it	it	PRON
ftr-420	280	19	obtained	obtain	VERB
ftr-420	280	20	information	information	NOUN
ftr-420	280	21	about	about	ADP
ftr-420	280	22	400	400	NUM
ftr-420	280	23	offshore	offshore	ADJ
ftr-420	280	24	promoters	promoter	NOUN
ftr-420	280	25	and	and	CCONJ
ftr-420	280	26	that	that	SCONJ
ftr-420	280	27	it	it	PRON
ftr-420	280	28	had	have	AUX
ftr-420	280	29	thus	thus	ADV
ftr-420	280	30	far	far	ADV
ftr-420	280	31	collected	collect	VERB
ftr-420	280	32	$	$	SYM
ftr-420	280	33	75	75	NUM
ftr-420	280	34	million	million	NUM
ftr-420	280	35	in	in	ADP
ftr-420	280	36	taxes	taxis	NOUN
ftr-420	280	37	.	.	PUNCT
ftr-420	281	1	in	in	ADP
ftr-420	281	2	this	this	DET
ftr-420	281	3	same	same	ADJ
ftr-420	281	4	period	period	NOUN
ftr-420	281	5	,	,	PUNCT
ftr-420	281	6	the	the	DET
ftr-420	281	7	government	government	NOUN
ftr-420	281	8	obtained	obtain	VERB
ftr-420	281	9	indictments	indictment	NOUN
ftr-420	281	10	against	against	ADP
ftr-420	281	11	two41	two41	PROPN
ftr-420	281	12	leading	lead	VERB
ftr-420	281	13	promoters	promoter	NOUN
ftr-420	281	14	of	of	ADP
ftr-420	281	15	offshore	offshore	ADJ
ftr-420	281	16	planning	planning	NOUN
ftr-420	281	17	(	(	PUNCT
ftr-420	281	18	who	who	PRON
ftr-420	281	19	were	be	AUX
ftr-420	281	20	also	also	ADV
ftr-420	281	21	popular	popular	ADJ
ftr-420	281	22	authors	author	NOUN
ftr-420	281	23	of	of	ADP
ftr-420	281	24	selfhelp	selfhelp	NOUN
ftr-420	281	25	guides	guide	NOUN
ftr-420	281	26	)	)	PUNCT
ftr-420	281	27	,	,	PUNCT
ftr-420	281	28	jerome	jerome	PROPN
ftr-420	281	29	schneider	schneider	PROPN
ftr-420	281	30	and	and	CCONJ
ftr-420	281	31	terry	terry	PROPN
ftr-420	281	32	l.	l.	PROPN
ftr-420	281	33	neal.42	neal.42	PROPN
ftr-420	281	34	43	43	NUM
ftr-420	281	35	james	james	PROPN
ftr-420	281	36	b.	b.	PROPN
ftr-420	281	37	steele	steele	PROPN
ftr-420	281	38	,	,	PUNCT
ftr-420	281	39	the	the	DET
ftr-420	281	40	great	great	ADJ
ftr-420	281	41	american	american	ADJ
ftr-420	281	42	tax	tax	NOUN
ftr-420	281	43	dodge	dodge	NOUN
ftr-420	281	44	–	–	PUNCT
ftr-420	281	45	how	how	SCONJ
ftr-420	281	46	spiraling	spiraling	ADJ
ftr-420	281	47	fraud	fraud	NOUN
ftr-420	281	48	and	and	CCONJ
ftr-420	281	49	avoidance	avoidance	NOUN
ftr-420	281	50	are	be	AUX
ftr-420	281	51	killing	kill	VERB
ftr-420	281	52	fairness	fairness	NOUN
ftr-420	281	53	,	,	PUNCT
ftr-420	281	54	destroying	destroy	VERB
ftr-420	281	55	the	the	DET
ftr-420	281	56	income	income	NOUN
ftr-420	281	57	tax	tax	NOUN
ftr-420	281	58	,	,	PUNCT
ftr-420	281	59	and	and	CCONJ
ftr-420	281	60	costing	cost	VERB
ftr-420	281	61	you	you	PRON
ftr-420	281	62	(	(	PUNCT
ftr-420	281	63	berkley	berkley	NOUN
ftr-420	281	64	2000	2000	NUM
ftr-420	281	65	)	)	PUNCT
ftr-420	281	66	.	.	PUNCT
ftr-420	282	1	see	see	VERB
ftr-420	282	2	also	also	ADV
ftr-420	282	3	janet	janet	PROPN
ftr-420	282	4	novack	novack	PROPN
ftr-420	282	5	,	,	PUNCT
ftr-420	282	6	forbes	forbes	PROPN
ftr-420	282	7	magazine	magazine	PROPN
ftr-420	282	8	,	,	PUNCT
ftr-420	282	9	“	"	PUNCT
ftr-420	282	10	are	be	AUX
ftr-420	282	11	you	you	PRON
ftr-420	282	12	a	a	DET
ftr-420	282	13	chump	chump	NOUN
ftr-420	282	14	?	?	PUNCT
ftr-420	282	15	”	"	PUNCT
ftr-420	283	1	p.	p.	NOUN
ftr-420	283	2	122	122	NUM
ftr-420	283	3	(	(	PUNCT
ftr-420	283	4	march	march	PROPN
ftr-420	283	5	5	5	NUM
ftr-420	283	6	,	,	PUNCT
ftr-420	283	7	2001	2001	NUM
ftr-420	283	8	)	)	PUNCT
ftr-420	283	9	.	.	PUNCT
ftr-420	284	1	39	39	NUM
ftr-420	284	2	.	.	PUNCT
ftr-420	285	1	internal	internal	ADJ
ftr-420	285	2	revenue	revenue	NOUN
ftr-420	285	3	service	service	NOUN
ftr-420	285	4	,	,	PUNCT
ftr-420	285	5	irs	irs	PROPN
ftr-420	285	6	chronology	chronology	NOUN
ftr-420	285	7	on	on	ADP
ftr-420	285	8	credit	credit	NOUN
ftr-420	285	9	cards	card	NOUN
ftr-420	285	10	and	and	CCONJ
ftr-420	285	11	john	john	PROPN
ftr-420	285	12	doe	doe	PROPN
ftr-420	285	13	summons	summon	NOUN
ftr-420	285	14	,	,	PUNCT
ftr-420	285	15	january	january	PROPN
ftr-420	285	16	4	4	NUM
ftr-420	285	17	,	,	PUNCT
ftr-420	285	18	2003	2003	NUM
ftr-420	285	19	,	,	PUNCT
ftr-420	285	20	available	available	ADJ
ftr-420	285	21	at	at	ADP
ftr-420	285	22	2003	2003	NUM
ftr-420	285	23	tnt	tnt	NOUN
ftr-420	285	24	10	10	NUM
ftr-420	285	25	-	-	SYM
ftr-420	285	26	12	12	NUM
ftr-420	285	27	.	.	PUNCT
ftr-420	286	1	see	see	VERB
ftr-420	286	2	ex	ex	PRON
ftr-420	286	3	parte	parte	PROPN
ftr-420	286	4	motion	motion	NOUN
ftr-420	286	5	,	,	PUNCT
ftr-420	286	6	supra	supra	PROPN
ftr-420	286	7	note	note	PROPN
ftr-420	286	8	34	34	NUM
ftr-420	286	9	(	(	PUNCT
ftr-420	286	10	request	request	NOUN
ftr-420	286	11	before	before	ADP
ftr-420	286	12	u.s	u.s	PROPN
ftr-420	286	13	.	.	PROPN
ftr-420	286	14	district	district	PROPN
ftr-420	286	15	court	court	NOUN
ftr-420	286	16	for	for	ADP
ftr-420	286	17	southern	southern	ADJ
ftr-420	286	18	district	district	PROPN
ftr-420	286	19	of	of	ADP
ftr-420	286	20	florida	florida	PROPN
ftr-420	286	21	)	)	PUNCT
ftr-420	286	22	.	.	PUNCT
ftr-420	287	1	as	as	ADP
ftr-420	287	2	of	of	ADP
ftr-420	287	3	july	july	PROPN
ftr-420	287	4	30	30	NUM
ftr-420	287	5	,	,	PUNCT
ftr-420	287	6	2003	2003	NUM
ftr-420	287	7	,	,	PUNCT
ftr-420	287	8	the	the	DET
ftr-420	287	9	irs	irs	PROPN
ftr-420	287	10	said	say	VERB
ftr-420	287	11	there	there	PRON
ftr-420	287	12	were	be	VERB
ftr-420	287	13	2,800	2,800	NUM
ftr-420	287	14	cardholders	cardholder	NOUN
ftr-420	287	15	under	under	ADP
ftr-420	287	16	audit	audit	NOUN
ftr-420	287	17	or	or	CCONJ
ftr-420	287	18	for	for	SCONJ
ftr-420	287	19	which	which	DET
ftr-420	287	20	audit	audit	NOUN
ftr-420	287	21	had	have	AUX
ftr-420	287	22	been	be	AUX
ftr-420	287	23	completed	complete	VERB
ftr-420	287	24	,	,	PUNCT
ftr-420	287	25	$	$	SYM
ftr-420	287	26	3	3	NUM
ftr-420	287	27	million	million	NUM
ftr-420	287	28	in	in	ADP
ftr-420	287	29	taxes	taxis	NOUN
ftr-420	287	30	assessed	assess	VERB
ftr-420	287	31	,	,	PUNCT
ftr-420	287	32	and	and	CCONJ
ftr-420	287	33	“	"	PUNCT
ftr-420	287	34	dozens	dozen	NOUN
ftr-420	287	35	of	of	ADP
ftr-420	287	36	cases	case	NOUN
ftr-420	287	37	”	"	PUNCT
ftr-420	287	38	referred	refer	VERB
ftr-420	287	39	to	to	ADP
ftr-420	287	40	criminal	criminal	ADJ
ftr-420	287	41	investigation	investigation	NOUN
ftr-420	287	42	.	.	PUNCT
ftr-420	288	1	internal	internal	ADJ
ftr-420	288	2	revenue	revenue	NOUN
ftr-420	288	3	service	service	NOUN
ftr-420	288	4	,	,	PUNCT
ftr-420	288	5	offshore	offshore	ADJ
ftr-420	288	6	compliance	compliance	NOUN
ftr-420	288	7	program	program	NOUN
ftr-420	288	8	shows	show	VERB
ftr-420	288	9	strong	strong	ADJ
ftr-420	288	10	results	result	NOUN
ftr-420	288	11	,	,	PUNCT
ftr-420	288	12	july	july	PROPN
ftr-420	288	13	30	30	NUM
ftr-420	288	14	,	,	PUNCT
ftr-420	288	15	2003	2003	NUM
ftr-420	288	16	,	,	PUNCT
ftr-420	288	17	available	available	ADJ
ftr-420	288	18	at	at	ADP
ftr-420	288	19	2003	2003	NUM
ftr-420	288	20	tnt	tnt	NOUN
ftr-420	288	21	147	147	NUM
ftr-420	288	22	-	-	SYM
ftr-420	288	23	12	12	NUM
ftr-420	288	24	.	.	PUNCT
ftr-420	289	1	see	see	VERB
ftr-420	289	2	also	also	ADV
ftr-420	289	3	david	david	PROPN
ftr-420	289	4	cay	cay	PROPN
ftr-420	289	5	johnston	johnston	PROPN
ftr-420	289	6	,	,	PUNCT
ftr-420	289	7	“	"	PUNCT
ftr-420	289	8	irs	irs	PROPN
ftr-420	289	9	says	say	VERB
ftr-420	289	10	offshore	offshore	ADJ
ftr-420	289	11	tax	tax	NOUN
ftr-420	289	12	evasion	evasion	NOUN
ftr-420	289	13	is	be	AUX
ftr-420	289	14	widespread	widespread	ADJ
ftr-420	289	15	,	,	PUNCT
ftr-420	289	16	”	"	PUNCT
ftr-420	289	17	the	the	DET
ftr-420	289	18	new	new	PROPN
ftr-420	289	19	york	york	PROPN
ftr-420	289	20	times	times	PROPN
ftr-420	289	21	,	,	PUNCT
ftr-420	289	22	march	march	PROPN
ftr-420	289	23	26	26	NUM
ftr-420	289	24	,	,	PUNCT
ftr-420	289	25	2002	2002	NUM
ftr-420	289	26	,	,	PUNCT
ftr-420	289	27	at	at	ADP
ftr-420	289	28	a1	a1	NOUN
ftr-420	289	29	;	;	PUNCT
ftr-420	289	30	lavonne	lavonne	PROPN
ftr-420	289	31	kuykendall	kuykendall	PROPN
ftr-420	289	32	,	,	PUNCT
ftr-420	289	33	“	"	PUNCT
ftr-420	289	34	what	what	PRON
ftr-420	289	35	’s	’	VERB
ftr-420	289	36	behind	behind	ADP
ftr-420	289	37	offshore	offshore	ADJ
ftr-420	289	38	data	datum	NOUN
ftr-420	289	39	tug	tug	NOUN
ftr-420	289	40	-	-	PUNCT
ftr-420	289	41	of	of	ADP
ftr-420	289	42	-	-	PUNCT
ftr-420	289	43	war	war	NOUN
ftr-420	289	44	,	,	PUNCT
ftr-420	289	45	”	"	PUNCT
ftr-420	289	46	the	the	DET
ftr-420	289	47	american	american	ADJ
ftr-420	289	48	banker	banker	NOUN
ftr-420	289	49	,	,	PUNCT
ftr-420	289	50	p.	p.	NOUN
ftr-420	289	51	1	1	NUM
ftr-420	289	52	,	,	PUNCT
ftr-420	289	53	april	april	PROPN
ftr-420	289	54	1	1	NUM
ftr-420	289	55	,	,	PUNCT
ftr-420	289	56	2002	2002	NUM
ftr-420	289	57	,	,	PUNCT
ftr-420	289	58	available	available	ADJ
ftr-420	289	59	on	on	ADP
ftr-420	289	60	lexis	lexis	NOUN
ftr-420	289	61	.	.	PUNCT
ftr-420	290	1	see	see	VERB
ftr-420	290	2	also	also	ADV
ftr-420	290	3	“	"	PUNCT
ftr-420	290	4	motion	motion	NOUN
ftr-420	290	5	to	to	PART
ftr-420	290	6	quash	quash	VERB
ftr-420	290	7	summons	summon	NOUN
ftr-420	290	8	based	base	VERB
ftr-420	290	9	on	on	ADP
ftr-420	290	10	irs	irs	PROPN
ftr-420	290	11	offshore	offshore	ADJ
ftr-420	290	12	credit	credit	NOUN
ftr-420	290	13	card	card	NOUN
ftr-420	290	14	project	project	NOUN
ftr-420	290	15	denied	deny	VERB
ftr-420	290	16	,	,	PUNCT
ftr-420	290	17	”	"	PUNCT
ftr-420	290	18	2004	2004	NUM
ftr-420	290	19	tnt	tnt	PROPN
ftr-420	290	20	33	33	NUM
ftr-420	290	21	-	-	SYM
ftr-420	290	22	5	5	NUM
ftr-420	290	23	(	(	PUNCT
ftr-420	290	24	district	district	NOUN
ftr-420	290	25	court	court	NOUN
ftr-420	290	26	granted	grant	VERB
ftr-420	290	27	government	government	NOUN
ftr-420	290	28	’s	’s	PART
ftr-420	290	29	motion	motion	NOUN
ftr-420	290	30	to	to	PART
ftr-420	290	31	enforce	enforce	VERB
ftr-420	290	32	summons	summon	NOUN
ftr-420	290	33	for	for	ADP
ftr-420	290	34	bank	bank	NOUN
ftr-420	290	35	records	record	NOUN
ftr-420	290	36	.	.	PUNCT
ftr-420	290	37	)	)	PUNCT
ftr-420	291	1	40	40	NUM
ftr-420	291	2	.	.	PUNCT
ftr-420	292	1	revenue	revenue	NOUN
ftr-420	292	2	procedure	procedure	NOUN
ftr-420	292	3	2003	2003	NUM
ftr-420	292	4	-	-	SYM
ftr-420	292	5	11	11	NUM
ftr-420	292	6	,	,	PUNCT
ftr-420	292	7	available	available	ADJ
ftr-420	292	8	at	at	ADP
ftr-420	292	9	2003	2003	NUM
ftr-420	292	10	tnt	tnt	NOUN
ftr-420	292	11	10	10	NUM
ftr-420	292	12	-	-	SYM
ftr-420	292	13	7	7	NUM
ftr-420	292	14	;	;	PUNCT
ftr-420	292	15	irs	irs	PROPN
ftr-420	292	16	,	,	PUNCT
ftr-420	292	17	irs	irs	PROPN
ftr-420	292	18	unveils	unveil	VERB
ftr-420	292	19	offshore	offshore	ADV
ftr-420	292	20	voluntary	voluntary	ADJ
ftr-420	292	21	compliance	compliance	NOUN
ftr-420	292	22	initiative	initiative	NOUN
ftr-420	292	23	;	;	PUNCT
ftr-420	292	24	chance	chance	NOUN
ftr-420	292	25	for	for	ADP
ftr-420	292	26	‘	'	PUNCT
ftr-420	292	27	credit	credit	NOUN
ftr-420	292	28	-	-	PUNCT
ftr-420	292	29	card	card	NOUN
ftr-420	292	30	abusers	abuser	NOUN
ftr-420	292	31	’	'	PUNCT
ftr-420	292	32	to	to	PART
ftr-420	292	33	clear	clear	VERB
ftr-420	292	34	up	up	ADP
ftr-420	292	35	their	their	PRON
ftr-420	292	36	tax	tax	NOUN
ftr-420	292	37	liabilities	liability	NOUN
ftr-420	292	38	,	,	PUNCT
ftr-420	292	39	ir-2003	ir-2003	NOUN
ftr-420	292	40	-	-	PUNCT
ftr-420	292	41	5	5	NUM
ftr-420	292	42	,	,	PUNCT
ftr-420	292	43	jan	jan	PROPN
ftr-420	292	44	.	.	PROPN
ftr-420	292	45	14	14	NUM
ftr-420	292	46	,	,	PUNCT
ftr-420	292	47	2003	2003	NUM
ftr-420	292	48	;	;	PUNCT
ftr-420	292	49	irs	irs	PROPN
ftr-420	292	50	revises	revise	VERB
ftr-420	292	51	voluntary	voluntary	ADJ
ftr-420	292	52	disclosure	disclosure	NOUN
ftr-420	292	53	practice	practice	NOUN
ftr-420	292	54	,	,	PUNCT
ftr-420	292	55	ir-2002	ir-2002	NOUN
ftr-420	292	56	-	-	PUNCT
ftr-420	292	57	135	135	NUM
ftr-420	292	58	,	,	PUNCT
ftr-420	292	59	dec	dec	PROPN
ftr-420	292	60	.	.	PROPN
ftr-420	292	61	11	11	NUM
ftr-420	292	62	,	,	PUNCT
ftr-420	292	63	2002	2002	NUM
ftr-420	292	64	.	.	PUNCT
ftr-420	293	1	see	see	VERB
ftr-420	293	2	also	also	ADV
ftr-420	293	3	irs	irs	PROPN
ftr-420	293	4	,	,	PUNCT
ftr-420	293	5	offshore	offshore	ADJ
ftr-420	293	6	voluntary	voluntary	ADJ
ftr-420	293	7	compliance	compliance	NOUN
ftr-420	293	8	initiative	initiative	NOUN
ftr-420	293	9	has	have	VERB
ftr-420	293	10	month	month	NOUN
ftr-420	293	11	to	to	PART
ftr-420	293	12	go	go	VERB
ftr-420	293	13	;	;	PUNCT
ftr-420	293	14	people	people	NOUN
ftr-420	293	15	need	need	VERB
ftr-420	293	16	to	to	PART
ftr-420	293	17	apply	apply	VERB
ftr-420	293	18	directly	directly	ADV
ftr-420	293	19	to	to	PART
ftr-420	293	20	receive	receive	VERB
ftr-420	293	21	penalty	penalty	NOUN
ftr-420	293	22	relief	relief	NOUN
ftr-420	293	23	,	,	PUNCT
ftr-420	293	24	ir-2003	ir-2003	PROPN
ftr-420	293	25	-	-	PROPN
ftr-420	293	26	35	35	NUM
ftr-420	293	27	,	,	PUNCT
ftr-420	293	28	march	march	PROPN
ftr-420	293	29	17	17	NUM
ftr-420	293	30	,	,	PUNCT
ftr-420	293	31	2003	2003	NUM
ftr-420	293	32	.	.	PUNCT
ftr-420	294	1	see	see	VERB
ftr-420	294	2	also	also	ADV
ftr-420	294	3	heather	heather	PROPN
ftr-420	294	4	bennett	bennett	PROPN
ftr-420	294	5	,	,	PUNCT
ftr-420	294	6	“	"	PUNCT
ftr-420	294	7	irs	irs	PROPN
ftr-420	294	8	offshore	offshore	ADJ
ftr-420	294	9	compliance	compliance	NOUN
ftr-420	294	10	initiative	initiative	NOUN
ftr-420	294	11	collects	collect	VERB
ftr-420	294	12	$	$	SYM
ftr-420	294	13	170	170	NUM
ftr-420	294	14	million	million	NUM
ftr-420	294	15	so	so	ADV
ftr-420	294	16	far	far	ADV
ftr-420	294	17	,	,	PUNCT
ftr-420	294	18	official	official	NOUN
ftr-420	294	19	says	say	VERB
ftr-420	294	20	,	,	PUNCT
ftr-420	294	21	”	"	PUNCT
ftr-420	294	22	2004	2004	NUM
ftr-420	294	23	tnt	tnt	PROPN
ftr-420	294	24	22	22	NUM
ftr-420	294	25	-	-	SYM
ftr-420	294	26	13	13	NUM
ftr-420	294	27	.	.	PUNCT
ftr-420	294	28	41	41	NUM
ftr-420	294	29	.	.	PUNCT
ftr-420	295	1	irs	irs	PROPN
ftr-420	295	2	,	,	PUNCT
ftr-420	295	3	offshore	offshore	ADJ
ftr-420	295	4	compliance	compliance	NOUN
ftr-420	295	5	program	program	NOUN
ftr-420	295	6	shows	show	VERB
ftr-420	295	7	strong	strong	ADJ
ftr-420	295	8	results	result	NOUN
ftr-420	295	9	,	,	PUNCT
ftr-420	295	10	supra	supra	PROPN
ftr-420	295	11	note	note	NOUN
ftr-420	295	12	39	39	NUM
ftr-420	295	13	.	.	PUNCT
ftr-420	296	1	in	in	ADP
ftr-420	296	2	october	october	PROPN
ftr-420	296	3	2003	2003	NUM
ftr-420	296	4	,	,	PUNCT
ftr-420	296	5	an	an	DET
ftr-420	296	6	irs	irs	PROPN
ftr-420	296	7	official	official	NOUN
ftr-420	296	8	predicted	predict	VERB
ftr-420	296	9	that	that	SCONJ
ftr-420	296	10	the	the	DET
ftr-420	296	11	program	program	NOUN
ftr-420	296	12	would	would	AUX
ftr-420	296	13	bring	bring	VERB
ftr-420	296	14	in	in	ADP
ftr-420	296	15	about	about	ADV
ftr-420	296	16	$	$	SYM
ftr-420	296	17	150	150	NUM
ftr-420	296	18	million	million	NUM
ftr-420	296	19	.	.	PUNCT
ftr-420	297	1	robert	robert	PROPN
ftr-420	297	2	goulder	goulder	PROPN
ftr-420	297	3	,	,	PUNCT
ftr-420	297	4	“	"	PUNCT
ftr-420	297	5	irs	irs	PROPN
ftr-420	297	6	official	official	ADJ
ftr-420	297	7	reviews	review	NOUN
ftr-420	297	8	offshore	offshore	ADV
ftr-420	297	9	compliance	compliance	NOUN
ftr-420	297	10	initiative	initiative	NOUN
ftr-420	297	11	progress	progress	NOUN
ftr-420	297	12	,	,	PUNCT
ftr-420	297	13	”	"	PUNCT
ftr-420	297	14	2003	2003	NUM
ftr-420	297	15	tnt	tnt	PROPN
ftr-420	297	16	210	210	NUM
ftr-420	297	17	-	-	SYM
ftr-420	297	18	5	5	NUM
ftr-420	297	19	.	.	NUM
ftr-420	297	20	42	42	NUM
ftr-420	297	21	.	.	PUNCT
ftr-420	298	1	u.s	u.s	PROPN
ftr-420	298	2	.	.	PROPN
ftr-420	298	3	attorney	attorney	PROPN
ftr-420	298	4	,	,	PUNCT
ftr-420	298	5	northern	northern	ADJ
ftr-420	298	6	district	district	PROPN
ftr-420	298	7	of	of	ADP
ftr-420	298	8	california	california	PROPN
ftr-420	298	9	,	,	PUNCT
ftr-420	298	10	press	press	NOUN
ftr-420	298	11	release	release	NOUN
ftr-420	298	12	of	of	ADP
ftr-420	298	13	dec	dec	PROPN
ftr-420	298	14	.	.	PROPN
ftr-420	298	15	19	19	NUM
ftr-420	298	16	,	,	PUNCT
ftr-420	298	17	2002	2002	NUM
ftr-420	298	18	,	,	PUNCT
ftr-420	298	19	available	available	ADJ
ftr-420	298	20	at	at	ADP
ftr-420	298	21	www.usdoj.gov/tax/usaopress/2002/2002_12_19_schneider.html	www.usdoj.gov/tax/usaopress/2002/2002_12_19_schneider.html	PROPN
ftr-420	298	22	.	.	PUNCT
ftr-420	299	1	the	the	DET
ftr-420	299	2	indictment	indictment	NOUN
ftr-420	299	3	of	of	ADP
ftr-420	299	4	schneider	schneider	NOUN
ftr-420	299	5	and	and	CCONJ
ftr-420	299	6	eric	eric	PROPN
ftr-420	299	7	j.	j.	PROPN
ftr-420	299	8	witmeyer	witmeyer	PROPN
ftr-420	299	9	was	be	AUX
ftr-420	299	10	for	for	ADP
ftr-420	299	11	“	"	PUNCT
ftr-420	299	12	one	one	NUM
ftr-420	299	13	count	count	NOUN
ftr-420	299	14	each	each	PRON
ftr-420	299	15	of	of	ADP
ftr-420	299	16	conspiracy	conspiracy	NOUN
ftr-420	299	17	to	to	ADP
ftr-420	299	18	2004	2004	NUM
ftr-420	299	19	]	]	PUNCT
ftr-420	299	20	sharing	share	VERB
ftr-420	299	21	bank	bank	NOUN
ftr-420	299	22	deposit	deposit	NOUN
ftr-420	299	23	information	information	NOUN
ftr-420	299	24	with	with	ADP
ftr-420	299	25	other	other	ADJ
ftr-420	299	26	countries	country	NOUN
ftr-420	299	27	648	648	NUM
ftr-420	299	28	2	2	NUM
ftr-420	299	29	.	.	PUNCT
ftr-420	300	1	how	how	SCONJ
ftr-420	300	2	offshore	offshore	ADJ
ftr-420	300	3	arrangements	arrangement	NOUN
ftr-420	300	4	facilitate	facilitate	VERB
ftr-420	300	5	tax	tax	NOUN
ftr-420	300	6	evasion	evasion	NOUN
ftr-420	300	7	although	although	SCONJ
ftr-420	300	8	a	a	DET
ftr-420	300	9	taxpayer	taxpayer	NOUN
ftr-420	300	10	is	be	AUX
ftr-420	300	11	expected	expect	VERB
ftr-420	300	12	to	to	PART
ftr-420	300	13	voluntarily	voluntarily	ADV
ftr-420	300	14	report	report	VERB
ftr-420	300	15	all	all	DET
ftr-420	300	16	his	his	PRON
ftr-420	300	17	income	income	NOUN
ftr-420	300	18	to	to	ADP
ftr-420	300	19	the	the	DET
ftr-420	300	20	irs	irs	PROPN
ftr-420	300	21	on	on	ADP
ftr-420	300	22	form	form	NOUN
ftr-420	300	23	1040	1040	NUM
ftr-420	300	24	,	,	PUNCT
ftr-420	300	25	the	the	DET
ftr-420	300	26	irs	irs	PROPN
ftr-420	300	27	has	have	VERB
ftr-420	300	28	other	other	ADJ
ftr-420	300	29	means	mean	NOUN
ftr-420	300	30	at	at	ADP
ftr-420	300	31	its	its	PRON
ftr-420	300	32	disposal	disposal	NOUN
ftr-420	300	33	for	for	ADP
ftr-420	300	34	obtaining	obtain	VERB
ftr-420	300	35	at	at	ADP
ftr-420	300	36	least	least	ADJ
ftr-420	300	37	some	some	PRON
ftr-420	300	38	of	of	ADP
ftr-420	300	39	this	this	DET
ftr-420	300	40	information	information	NOUN
ftr-420	300	41	,	,	PUNCT
ftr-420	300	42	at	at	ADP
ftr-420	300	43	least	least	ADJ
ftr-420	300	44	when	when	SCONJ
ftr-420	300	45	transactions	transaction	NOUN
ftr-420	300	46	are	be	AUX
ftr-420	300	47	conducted	conduct	VERB
ftr-420	300	48	within	within	ADP
ftr-420	300	49	the	the	DET
ftr-420	300	50	u.s	u.s	PROPN
ftr-420	300	51	.	.	PROPN
ftr-420	300	52	for	for	ADP
ftr-420	300	53	example	example	NOUN
ftr-420	300	54	,	,	PUNCT
ftr-420	300	55	many	many	ADJ
ftr-420	300	56	types	type	NOUN
ftr-420	300	57	of	of	ADP
ftr-420	300	58	payments	payment	NOUN
ftr-420	300	59	,	,	PUNCT
ftr-420	300	60	most	most	ADV
ftr-420	300	61	notably	notably	ADV
ftr-420	300	62	,	,	PUNCT
ftr-420	300	63	wages	wage	NOUN
ftr-420	300	64	,	,	PUNCT
ftr-420	300	65	dividends	dividend	NOUN
ftr-420	300	66	,	,	PUNCT
ftr-420	300	67	interest	interest	NOUN
ftr-420	300	68	,	,	PUNCT
ftr-420	300	69	unemployment	unemployment	NOUN
ftr-420	300	70	compensation	compensation	NOUN
ftr-420	300	71	,	,	PUNCT
ftr-420	300	72	and	and	CCONJ
ftr-420	300	73	gross	gross	ADJ
ftr-420	300	74	proceeds	proceed	NOUN
ftr-420	300	75	of	of	ADP
ftr-420	300	76	security	security	NOUN
ftr-420	300	77	sales	sale	NOUN
ftr-420	300	78	,	,	PUNCT
ftr-420	300	79	must	must	AUX
ftr-420	300	80	be	be	AUX
ftr-420	300	81	reported	report	VERB
ftr-420	300	82	by	by	ADP
ftr-420	300	83	a	a	DET
ftr-420	300	84	u.s	u.s	PROPN
ftr-420	300	85	.	.	PROPN
ftr-420	300	86	payor	payor	PROPN
ftr-420	300	87	or	or	CCONJ
ftr-420	300	88	broker	broker	VERB
ftr-420	300	89	to	to	ADP
ftr-420	300	90	the	the	DET
ftr-420	300	91	irs	irs	PROPN
ftr-420	300	92	as	as	ADV
ftr-420	300	93	well	well	ADV
ftr-420	300	94	as	as	ADP
ftr-420	300	95	to	to	ADP
ftr-420	300	96	the	the	DET
ftr-420	300	97	taxpayer	taxpayer	NOUN
ftr-420	300	98	.	.	PUNCT
ftr-420	301	1	if	if	SCONJ
ftr-420	301	2	the	the	DET
ftr-420	301	3	taxpayer	taxpayer	NOUN
ftr-420	301	4	recipient	recipient	NOUN
ftr-420	301	5	has	have	AUX
ftr-420	301	6	not	not	PART
ftr-420	301	7	provided	provide	VERB
ftr-420	301	8	his	his	PRON
ftr-420	301	9	taxpayer	taxpayer	NOUN
ftr-420	301	10	identification44	identification44	NOUN
ftr-420	301	11	number	number	NOUN
ftr-420	301	12	to	to	ADP
ftr-420	301	13	the	the	DET
ftr-420	301	14	payor	payor	NOUN
ftr-420	301	15	or	or	CCONJ
ftr-420	301	16	broker	broker	NOUN
ftr-420	301	17	,	,	PUNCT
ftr-420	301	18	then	then	ADV
ftr-420	301	19	backup	backup	ADJ
ftr-420	301	20	withholding	withholding	NOUN
ftr-420	301	21	of	of	ADP
ftr-420	301	22	tax	tax	NOUN
ftr-420	301	23	is	be	AUX
ftr-420	301	24	required.45	required.45	NOUN
ftr-420	301	25	46	46	NUM
ftr-420	301	26	in	in	ADP
ftr-420	301	27	addition	addition	NOUN
ftr-420	301	28	,	,	PUNCT
ftr-420	301	29	the	the	DET
ftr-420	301	30	irs	irs	PROPN
ftr-420	301	31	has	have	VERB
ftr-420	301	32	authority	authority	NOUN
ftr-420	301	33	to	to	PART
ftr-420	301	34	examine	examine	VERB
ftr-420	301	35	books	book	NOUN
ftr-420	301	36	or	or	CCONJ
ftr-420	301	37	records	record	NOUN
ftr-420	301	38	which	which	PRON
ftr-420	301	39	may	may	AUX
ftr-420	301	40	be	be	AUX
ftr-420	301	41	relevant	relevant	ADJ
ftr-420	301	42	to	to	ADP
ftr-420	301	43	determining	determine	VERB
ftr-420	301	44	a	a	DET
ftr-420	301	45	taxpayer	taxpayer	NOUN
ftr-420	301	46	’s	’s	PART
ftr-420	301	47	liability	liability	NOUN
ftr-420	301	48	,	,	PUNCT
ftr-420	301	49	and	and	CCONJ
ftr-420	301	50	to	to	PART
ftr-420	301	51	summon	summon	VERB
ftr-420	301	52	the	the	DET
ftr-420	301	53	taxpayer	taxpayer	NOUN
ftr-420	301	54	or	or	CCONJ
ftr-420	301	55	other	other	ADJ
ftr-420	301	56	persons	person	NOUN
ftr-420	301	57	to	to	PART
ftr-420	301	58	produce	produce	VERB
ftr-420	301	59	such	such	ADJ
ftr-420	301	60	books	book	NOUN
ftr-420	301	61	or	or	CCONJ
ftr-420	301	62	records	record	NOUN
ftr-420	301	63	,	,	PUNCT
ftr-420	301	64	or	or	CCONJ
ftr-420	301	65	to	to	PART
ftr-420	301	66	give	give	VERB
ftr-420	301	67	testimony	testimony	NOUN
ftr-420	301	68	under	under	ADP
ftr-420	301	69	oath	oath	NOUN
ftr-420	301	70	relevant	relevant	ADJ
ftr-420	301	71	to	to	ADP
ftr-420	301	72	such	such	ADJ
ftr-420	301	73	determination	determination	NOUN
ftr-420	301	74	.	.	PUNCT
ftr-420	302	1	the	the	DET
ftr-420	302	2	u.s	u.s	PROPN
ftr-420	302	3	.	.	PROPN
ftr-420	302	4	district	district	PROPN
ftr-420	302	5	court	court	NOUN
ftr-420	302	6	is	be	AUX
ftr-420	302	7	authorized	authorize	VERB
ftr-420	302	8	to47	to47	PROPN
ftr-420	302	9	defraud	defraud	VERB
ftr-420	302	10	the	the	DET
ftr-420	302	11	irs	irs	PROPN
ftr-420	302	12	,	,	PUNCT
ftr-420	302	13	”	"	PUNCT
ftr-420	302	14	and	and	CCONJ
ftr-420	302	15	additional	additional	ADJ
ftr-420	302	16	counts	count	NOUN
ftr-420	302	17	of	of	ADP
ftr-420	302	18	wire	wire	NOUN
ftr-420	302	19	and	and	CCONJ
ftr-420	302	20	mail	mail	NOUN
ftr-420	302	21	fraud	fraud	NOUN
ftr-420	302	22	.	.	PUNCT
ftr-420	303	1	the	the	DET
ftr-420	303	2	charges	charge	NOUN
ftr-420	303	3	were	be	AUX
ftr-420	303	4	“	"	PUNCT
ftr-420	303	5	in	in	ADP
ftr-420	303	6	connection	connection	NOUN
ftr-420	303	7	with	with	ADP
ftr-420	303	8	their	their	PRON
ftr-420	303	9	alleged	allege	VERB
ftr-420	303	10	marketing	marketing	NOUN
ftr-420	303	11	and	and	CCONJ
ftr-420	303	12	sales	sale	NOUN
ftr-420	303	13	to	to	ADP
ftr-420	303	14	u.s	u.s	PROPN
ftr-420	303	15	.	.	PROPN
ftr-420	303	16	taxpayer	taxpayer	NOUN
ftr-420	303	17	investors	investor	NOUN
ftr-420	303	18	of	of	ADP
ftr-420	303	19	offshore	offshore	ADJ
ftr-420	303	20	international	international	ADJ
ftr-420	303	21	banks	bank	NOUN
ftr-420	303	22	or	or	CCONJ
ftr-420	303	23	corporations	corporation	NOUN
ftr-420	303	24	and	and	CCONJ
ftr-420	303	25	causing	cause	VERB
ftr-420	303	26	those	those	DET
ftr-420	303	27	entities	entity	NOUN
ftr-420	303	28	to	to	PART
ftr-420	303	29	be	be	AUX
ftr-420	303	30	‘	'	PUNCT
ftr-420	303	31	decontrolled	decontrol	VERB
ftr-420	303	32	’	'	PUNCT
ftr-420	303	33	which	which	PRON
ftr-420	303	34	is	be	AUX
ftr-420	303	35	a	a	DET
ftr-420	303	36	process	process	NOUN
ftr-420	303	37	used	use	VERB
ftr-420	303	38	by	by	ADP
ftr-420	303	39	the	the	DET
ftr-420	303	40	defendants	defendant	NOUN
ftr-420	303	41	to	to	PART
ftr-420	303	42	attempt	attempt	VERB
ftr-420	303	43	to	to	PART
ftr-420	303	44	conceal	conceal	VERB
ftr-420	303	45	the	the	DET
ftr-420	303	46	u.s	u.s	PROPN
ftr-420	303	47	.	.	PROPN
ftr-420	303	48	taxpayer	taxpayer	PROPN
ftr-420	303	49	investor	investor	NOUN
ftr-420	303	50	’s	’s	PART
ftr-420	303	51	ownership	ownership	NOUN
ftr-420	303	52	in	in	ADP
ftr-420	303	53	the	the	DET
ftr-420	303	54	offshore	offshore	ADJ
ftr-420	303	55	bank	bank	NOUN
ftr-420	303	56	or	or	CCONJ
ftr-420	303	57	corporation	corporation	NOUN
ftr-420	303	58	.	.	PUNCT
ftr-420	303	59	”	"	PUNCT
ftr-420	304	1	43	43	NUM
ftr-420	304	2	.	.	PUNCT
ftr-420	305	1	department	department	PROPN
ftr-420	305	2	of	of	ADP
ftr-420	305	3	justice	justice	PROPN
ftr-420	305	4	press	press	PROPN
ftr-420	305	5	release	release	NOUN
ftr-420	305	6	,	,	PUNCT
ftr-420	305	7	alleged	allege	VERB
ftr-420	305	8	promoters	promoter	NOUN
ftr-420	305	9	of	of	ADP
ftr-420	305	10	offshore	offshore	ADJ
ftr-420	305	11	credit	credit	NOUN
ftr-420	305	12	card	card	NOUN
ftr-420	305	13	schemes	scheme	NOUN
ftr-420	305	14	indicted	indict	VERB
ftr-420	305	15	for	for	ADP
ftr-420	305	16	conspiracy	conspiracy	NOUN
ftr-420	305	17	to	to	PART
ftr-420	305	18	defraud	defraud	VERB
ftr-420	305	19	the	the	DET
ftr-420	305	20	irs	irs	PROPN
ftr-420	305	21	,	,	PUNCT
ftr-420	305	22	april	april	PROPN
ftr-420	305	23	23	23	NUM
ftr-420	305	24	,	,	PUNCT
ftr-420	305	25	2003	2003	NUM
ftr-420	305	26	.	.	PUNCT
ftr-420	306	1	44	44	NUM
ftr-420	306	2	.	.	PUNCT
ftr-420	307	1	see	see	VERB
ftr-420	307	2	,	,	PUNCT
ftr-420	307	3	e.g.	e.g.	ADV
ftr-420	307	4	,	,	PUNCT
ftr-420	307	5	irc	irc	PROPN
ftr-420	307	6	§	§	PROPN
ftr-420	307	7	6042	6042	NUM
ftr-420	307	8	(	(	PUNCT
ftr-420	307	9	dividends	dividend	NOUN
ftr-420	307	10	)	)	PUNCT
ftr-420	307	11	,	,	PUNCT
ftr-420	307	12	§	§	PROPN
ftr-420	307	13	6045	6045	NUM
ftr-420	307	14	(	(	PUNCT
ftr-420	307	15	returns	return	NOUN
ftr-420	307	16	of	of	ADP
ftr-420	307	17	brokers	broker	NOUN
ftr-420	307	18	)	)	PUNCT
ftr-420	307	19	,	,	PUNCT
ftr-420	307	20	§	§	PROPN
ftr-420	307	21	6049	6049	NUM
ftr-420	307	22	(	(	PUNCT
ftr-420	307	23	interest	interest	NOUN
ftr-420	307	24	)	)	PUNCT
ftr-420	307	25	,	,	PUNCT
ftr-420	307	26	§	§	PROPN
ftr-420	307	27	6050b	6050b	NUM
ftr-420	307	28	(	(	PUNCT
ftr-420	307	29	unemployment	unemployment	NOUN
ftr-420	307	30	compensation	compensation	NOUN
ftr-420	307	31	)	)	PUNCT
ftr-420	307	32	,	,	PUNCT
ftr-420	307	33	§	§	PROPN
ftr-420	307	34	6050n	6050n	NUM
ftr-420	307	35	(	(	PUNCT
ftr-420	307	36	royalties	royalty	NOUN
ftr-420	307	37	)	)	PUNCT
ftr-420	307	38	,	,	PUNCT
ftr-420	307	39	§	§	PROPN
ftr-420	307	40	6051	6051	NUM
ftr-420	307	41	(	(	PUNCT
ftr-420	307	42	wages	wage	NOUN
ftr-420	307	43	)	)	PUNCT
ftr-420	307	44	.	.	PUNCT
ftr-420	308	1	for	for	ADP
ftr-420	308	2	provisions	provision	NOUN
ftr-420	308	3	limiting	limit	VERB
ftr-420	308	4	reporting	report	VERB
ftr-420	308	5	obligations	obligation	NOUN
ftr-420	308	6	to	to	ADP
ftr-420	308	7	u.s	u.s	PROPN
ftr-420	308	8	.	.	PROPN
ftr-420	308	9	payors	payor	NOUN
ftr-420	308	10	and	and	CCONJ
ftr-420	308	11	middlemen	middleman	NOUN
ftr-420	308	12	,	,	PUNCT
ftr-420	308	13	in	in	ADP
ftr-420	308	14	the	the	DET
ftr-420	308	15	case	case	NOUN
ftr-420	308	16	of	of	ADP
ftr-420	308	17	foreign	foreign	ADJ
ftr-420	308	18	-	-	PUNCT
ftr-420	308	19	source	source	NOUN
ftr-420	308	20	income	income	NOUN
ftr-420	308	21	,	,	PUNCT
ftr-420	308	22	see	see	VERB
ftr-420	308	23	irc	irc	PROPN
ftr-420	308	24	§	§	PROPN
ftr-420	308	25	6042(b)(2)(a)(i	6042(b)(2)(a)(i	NUM
ftr-420	308	26	)	)	PUNCT
ftr-420	308	27	;	;	PUNCT
ftr-420	309	1	treas	treas	PROPN
ftr-420	309	2	.	.	PUNCT
ftr-420	310	1	reg	reg	PROPN
ftr-420	310	2	.	.	PUNCT
ftr-420	311	1	§	§	PROPN
ftr-420	311	2	1.6042	1.6042	NUM
ftr-420	311	3	-	-	SYM
ftr-420	311	4	3(b)(iv	3(b)(iv	NUM
ftr-420	311	5	)	)	PUNCT
ftr-420	311	6	(	(	PUNCT
ftr-420	311	7	dividends	dividend	NOUN
ftr-420	311	8	)	)	PUNCT
ftr-420	311	9	;	;	PUNCT
ftr-420	312	1	treas	treas	PROPN
ftr-420	312	2	.	.	PUNCT
ftr-420	313	1	reg	reg	PROPN
ftr-420	313	2	.	.	PUNCT
ftr-420	314	1	§	§	PROPN
ftr-420	314	2	1.6045	1.6045	NUM
ftr-420	314	3	-	-	SYM
ftr-420	314	4	1(a)(1	1(a)(1	NUM
ftr-420	314	5	)	)	PUNCT
ftr-420	314	6	(	(	PUNCT
ftr-420	314	7	broker	broker	NOUN
ftr-420	314	8	)	)	PUNCT
ftr-420	314	9	;	;	PUNCT
ftr-420	314	10	irc	irc	PROPN
ftr-420	314	11	§	§	PROPN
ftr-420	314	12	6049(b)(1)(d	6049(b)(1)(d	NUM
ftr-420	314	13	)	)	PUNCT
ftr-420	314	14	;	;	PUNCT
ftr-420	315	1	treas	treas	PROPN
ftr-420	315	2	.	.	PUNCT
ftr-420	316	1	reg	reg	PROPN
ftr-420	316	2	.	.	PUNCT
ftr-420	317	1	§	§	PROPN
ftr-420	317	2	1.6049	1.6049	NUM
ftr-420	317	3	-	-	SYM
ftr-420	317	4	5(b)(6	5(b)(6	NUM
ftr-420	317	5	)	)	PUNCT
ftr-420	317	6	(	(	PUNCT
ftr-420	317	7	interest	interest	NOUN
ftr-420	317	8	)	)	PUNCT
ftr-420	317	9	.	.	PUNCT
ftr-420	318	1	45	45	NUM
ftr-420	318	2	.	.	PUNCT
ftr-420	319	1	a	a	DET
ftr-420	319	2	u.s	u.s	PROPN
ftr-420	319	3	.	.	PROPN
ftr-420	319	4	citizen	citizen	PROPN
ftr-420	319	5	or	or	CCONJ
ftr-420	319	6	resident	resident	NOUN
ftr-420	319	7	opening	open	VERB
ftr-420	319	8	a	a	DET
ftr-420	319	9	domestic	domestic	ADJ
ftr-420	319	10	bank	bank	NOUN
ftr-420	319	11	account	account	NOUN
ftr-420	319	12	must	must	AUX
ftr-420	319	13	provide	provide	VERB
ftr-420	319	14	his	his	PRON
ftr-420	319	15	name	name	NOUN
ftr-420	319	16	,	,	PUNCT
ftr-420	319	17	address	address	NOUN
ftr-420	319	18	and	and	CCONJ
ftr-420	319	19	tin	tin	NOUN
ftr-420	319	20	on	on	ADP
ftr-420	319	21	a	a	DET
ftr-420	319	22	form	form	NOUN
ftr-420	319	23	signed	sign	VERB
ftr-420	319	24	under	under	ADP
ftr-420	319	25	penalty	penalty	NOUN
ftr-420	319	26	of	of	ADP
ftr-420	319	27	perjury	perjury	NOUN
ftr-420	319	28	;	;	PUNCT
ftr-420	319	29	a	a	DET
ftr-420	319	30	foreign	foreign	ADJ
ftr-420	319	31	person	person	NOUN
ftr-420	319	32	must	must	AUX
ftr-420	319	33	provide	provide	VERB
ftr-420	319	34	his	his	PRON
ftr-420	319	35	name	name	NOUN
ftr-420	319	36	,	,	PUNCT
ftr-420	319	37	and	and	CCONJ
ftr-420	319	38	address	address	NOUN
ftr-420	319	39	in	in	ADP
ftr-420	319	40	his	his	PRON
ftr-420	319	41	country	country	NOUN
ftr-420	319	42	of	of	ADP
ftr-420	319	43	permanent	permanent	ADJ
ftr-420	319	44	residence	residence	NOUN
ftr-420	319	45	on	on	ADP
ftr-420	319	46	a	a	DET
ftr-420	319	47	form	form	NOUN
ftr-420	319	48	signed	sign	VERB
ftr-420	319	49	under	under	ADP
ftr-420	319	50	penalties	penalty	NOUN
ftr-420	319	51	of	of	ADP
ftr-420	319	52	perjury	perjury	NOUN
ftr-420	319	53	.	.	PUNCT
ftr-420	320	1	oecd	oecd	PROPN
ftr-420	320	2	,	,	PUNCT
ftr-420	320	3	improving	improve	VERB
ftr-420	320	4	access	access	NOUN
ftr-420	320	5	to	to	ADP
ftr-420	320	6	bank	bank	NOUN
ftr-420	320	7	information	information	NOUN
ftr-420	320	8	for	for	ADP
ftr-420	320	9	tax	tax	NOUN
ftr-420	320	10	purposes	purpose	NOUN
ftr-420	320	11	(	(	PUNCT
ftr-420	320	12	2000	2000	NUM
ftr-420	320	13	)	)	PUNCT
ftr-420	321	1	[	[	X
ftr-420	321	2	hereinafter	hereinafter	NOUN
ftr-420	321	3	“	"	PUNCT
ftr-420	321	4	oecd	oecd	PROPN
ftr-420	321	5	bank	bank	PROPN
ftr-420	321	6	report	report	PROPN
ftr-420	321	7	”	"	PUNCT
ftr-420	321	8	]	]	PUNCT
ftr-420	321	9	,	,	PUNCT
ftr-420	321	10	appendix	appendix	VERB
ftr-420	321	11	i	i	PRON
ftr-420	321	12	,	,	PUNCT
ftr-420	321	13	¶	¶	PROPN
ftr-420	321	14	1.5.5.3.1	1.5.5.3.1	PROPN
ftr-420	321	15	.	.	PROPN
ftr-420	321	16	nonresidents	nonresident	NOUN
ftr-420	321	17	must	must	AUX
ftr-420	321	18	provide	provide	VERB
ftr-420	321	19	a	a	DET
ftr-420	321	20	tin	tin	NOUN
ftr-420	321	21	in	in	ADP
ftr-420	321	22	some	some	DET
ftr-420	321	23	cases	case	NOUN
ftr-420	321	24	.	.	PUNCT
ftr-420	322	1	i	i	PRON
ftr-420	322	2	d.	d.	PROPN
ftr-420	322	3	at	at	ADP
ftr-420	322	4	¶	¶	PROPN
ftr-420	322	5	1.5.5.3.3	1.5.5.3.3	NUM
ftr-420	322	6	.	.	PUNCT
ftr-420	323	1	the	the	DET
ftr-420	323	2	same	same	ADJ
ftr-420	323	3	rules	rule	NOUN
ftr-420	323	4	apply	apply	VERB
ftr-420	323	5	to	to	ADP
ftr-420	323	6	foreign	foreign	ADJ
ftr-420	323	7	branches	branch	NOUN
ftr-420	323	8	and	and	CCONJ
ftr-420	323	9	subsidiaries	subsidiary	NOUN
ftr-420	323	10	of	of	ADP
ftr-420	323	11	u.s	u.s	PROPN
ftr-420	323	12	.	.	PROPN
ftr-420	323	13	financial	financial	ADJ
ftr-420	323	14	institutions	institution	NOUN
ftr-420	323	15	,	,	PUNCT
ftr-420	323	16	except	except	SCONJ
ftr-420	323	17	foreign	foreign	ADJ
ftr-420	323	18	persons	person	NOUN
ftr-420	323	19	may	may	AUX
ftr-420	323	20	provide	provide	VERB
ftr-420	323	21	documentary	documentary	ADJ
ftr-420	323	22	evidence	evidence	NOUN
ftr-420	323	23	of	of	ADP
ftr-420	323	24	foreign	foreign	ADJ
ftr-420	323	25	status	status	NOUN
ftr-420	323	26	rather	rather	ADV
ftr-420	323	27	than	than	ADP
ftr-420	323	28	use	use	VERB
ftr-420	323	29	the	the	DET
ftr-420	323	30	irs	irs	PROPN
ftr-420	323	31	form	form	NOUN
ftr-420	323	32	.	.	PUNCT
ftr-420	324	1	i	i	PRON
ftr-420	324	2	d.	d.	PROPN
ftr-420	324	3	,	,	PUNCT
ftr-420	324	4	¶	¶	PROPN
ftr-420	324	5	1.5.5.3.1	1.5.5.3.1	PROPN
ftr-420	324	6	.	.	PROPN
ftr-420	325	1	in	in	ADP
ftr-420	325	2	opening	open	VERB
ftr-420	325	3	a	a	DET
ftr-420	325	4	bank	bank	NOUN
ftr-420	325	5	account	account	NOUN
ftr-420	325	6	in	in	ADP
ftr-420	325	7	the	the	DET
ftr-420	325	8	u.s	u.s	PROPN
ftr-420	325	9	.	.	PROPN
ftr-420	325	10	,	,	PUNCT
ftr-420	325	11	documentary	documentary	NOUN
ftr-420	325	12	evidence	evidence	NOUN
ftr-420	325	13	must	must	AUX
ftr-420	325	14	be	be	AUX
ftr-420	325	15	provided	provide	VERB
ftr-420	325	16	if	if	SCONJ
ftr-420	325	17	a	a	DET
ftr-420	325	18	currency	currency	NOUN
ftr-420	325	19	transaction	transaction	NOUN
ftr-420	325	20	report	report	NOUN
ftr-420	325	21	is	be	AUX
ftr-420	325	22	required	require	VERB
ftr-420	325	23	.	.	PUNCT
ftr-420	326	1	i	i	PRON
ftr-420	326	2	d.	d.	PROPN
ftr-420	326	3	,	,	PUNCT
ftr-420	326	4	at	at	ADP
ftr-420	326	5	¶	¶	PROPN
ftr-420	326	6	1.5.3.3.2	1.5.3.3.2	NUM
ftr-420	326	7	.	.	PUNCT
ftr-420	327	1	46	46	NUM
ftr-420	327	2	.	.	PUNCT
ftr-420	328	1	irc	irc	PROPN
ftr-420	328	2	§	§	PROPN
ftr-420	328	3	3406(a	3406(a	NUM
ftr-420	328	4	)	)	PUNCT
ftr-420	328	5	.	.	PUNCT
ftr-420	329	1	47	47	NUM
ftr-420	329	2	.	.	PUNCT
ftr-420	330	1	irc	irc	PROPN
ftr-420	330	2	§	§	PROPN
ftr-420	330	3	7602	7602	NUM
ftr-420	330	4	.	.	PUNCT
ftr-420	331	1	see	see	VERB
ftr-420	331	2	generally	generally	ADV
ftr-420	331	3	william	william	PROPN
ftr-420	331	4	m.	m.	PROPN
ftr-420	331	5	sharp	sharp	PROPN
ftr-420	331	6	,	,	PUNCT
ftr-420	331	7	sr	sr	PROPN
ftr-420	331	8	.	.	PROPN
ftr-420	331	9	&	&	CCONJ
ftr-420	331	10	hale	hale	PROPN
ftr-420	331	11	e.	e.	PROPN
ftr-420	331	12	sheppard	sheppard	PROPN
ftr-420	331	13	,	,	PUNCT
ftr-420	331	14	“	"	PUNCT
ftr-420	331	15	privilege	privilege	NOUN
ftr-420	331	16	,	,	PUNCT
ftr-420	331	17	work	work	NOUN
ftr-420	331	18	-	-	PUNCT
ftr-420	331	19	product	product	NOUN
ftr-420	331	20	doctrine	doctrine	NOUN
ftr-420	331	21	,	,	PUNCT
ftr-420	331	22	and	and	CCONJ
ftr-420	331	23	other	other	ADJ
ftr-420	331	24	discovery	discovery	NOUN
ftr-420	331	25	defenses	defense	NOUN
ftr-420	331	26	in	in	ADP
ftr-420	331	27	u.s	u.s	PROPN
ftr-420	331	28	.	.	PROPN
ftr-420	331	29	irs	irs	PROPN
ftr-420	331	30	’s	’s	PART
ftr-420	331	31	international	international	ADJ
ftr-420	331	32	tax	tax	NOUN
ftr-420	331	33	enforcement	enforcement	NOUN
ftr-420	331	34	,	,	PUNCT
ftr-420	331	35	”	"	PUNCT
ftr-420	331	36	32	32	NUM
ftr-420	331	37	tax	tax	NOUN
ftr-420	331	38	notes	note	NOUN
ftr-420	331	39	int’l	int’l	NOUN
ftr-420	331	40	magazine	magazine	NOUN
ftr-420	331	41	377	377	NUM
ftr-420	331	42	(	(	PUNCT
ftr-420	331	43	2003	2003	NUM
ftr-420	331	44	)	)	PUNCT
ftr-420	331	45	.	.	PUNCT
ftr-420	332	1	for	for	ADP
ftr-420	332	2	the	the	DET
ftr-420	332	3	historical	historical	ADJ
ftr-420	332	4	background	background	NOUN
ftr-420	332	5	of	of	ADP
ftr-420	332	6	the	the	DET
ftr-420	332	7	summons	summon	NOUN
ftr-420	332	8	power	power	NOUN
ftr-420	332	9	under	under	ADP
ftr-420	332	10	§	§	PROPN
ftr-420	332	11	7602	7602	NUM
ftr-420	332	12	,	,	PUNCT
ftr-420	332	13	see	see	VERB
ftr-420	332	14	bryan	bryan	PROPN
ftr-420	332	15	t.	t.	PROPN
ftr-420	332	16	camp	camp	PROPN
ftr-420	332	17	,	,	PUNCT
ftr-420	332	18	“	"	PUNCT
ftr-420	332	19	tax	tax	NOUN
ftr-420	332	20	594	594	NUM
ftr-420	332	21	florida	florida	PROPN
ftr-420	332	22	tax	tax	NOUN
ftr-420	332	23	review	review	NOUN
ftr-420	332	24	[	[	X
ftr-420	332	25	vol.6:6	vol.6:6	X
ftr-420	332	26	compel	compel	VERB
ftr-420	332	27	compliance	compliance	NOUN
ftr-420	332	28	with	with	ADP
ftr-420	332	29	the	the	DET
ftr-420	332	30	summons	summon	NOUN
ftr-420	332	31	and	and	CCONJ
ftr-420	332	32	to	to	PART
ftr-420	332	33	use	use	VERB
ftr-420	332	34	the	the	DET
ftr-420	332	35	contempt	contempt	NOUN
ftr-420	332	36	power	power	NOUN
ftr-420	332	37	toward	toward	ADP
ftr-420	332	38	this	this	DET
ftr-420	332	39	end	end	NOUN
ftr-420	332	40	.	.	PUNCT
ftr-420	333	1	for	for	ADP
ftr-420	333	2	example	example	NOUN
ftr-420	333	3	,	,	PUNCT
ftr-420	333	4	the	the	DET
ftr-420	333	5	irs	irs	PROPN
ftr-420	333	6	can	can	AUX
ftr-420	333	7	use	use	VERB
ftr-420	333	8	a	a	DET
ftr-420	333	9	summons	summon	NOUN
ftr-420	333	10	to	to	ADP
ftr-420	333	11	a	a	DET
ftr-420	333	12	bank	bank	NOUN
ftr-420	333	13	to	to	PART
ftr-420	333	14	obtain	obtain	VERB
ftr-420	333	15	the48	the48	NOUN
ftr-420	333	16	complete	complete	ADJ
ftr-420	333	17	banking	banking	NOUN
ftr-420	333	18	records	record	NOUN
ftr-420	333	19	of	of	ADP
ftr-420	333	20	an	an	DET
ftr-420	333	21	individual	individual	NOUN
ftr-420	333	22	suspected	suspect	VERB
ftr-420	333	23	of	of	ADP
ftr-420	333	24	underreporting	underreporte	VERB
ftr-420	333	25	income	income	NOUN
ftr-420	333	26	.	.	PUNCT
ftr-420	334	1	finally	finally	ADV
ftr-420	334	2	,	,	PUNCT
ftr-420	334	3	u.s	u.s	PROPN
ftr-420	334	4	.	.	PROPN
ftr-420	334	5	banks	bank	NOUN
ftr-420	334	6	are	be	AUX
ftr-420	334	7	required	require	VERB
ftr-420	334	8	to	to	PART
ftr-420	334	9	file	file	VERB
ftr-420	334	10	suspicious	suspicious	ADJ
ftr-420	334	11	activity	activity	NOUN
ftr-420	334	12	reports49	reports49	NOUN
ftr-420	334	13	to	to	PART
ftr-420	334	14	report	report	VERB
ftr-420	334	15	suspicious	suspicious	ADJ
ftr-420	334	16	banking	banking	NOUN
ftr-420	334	17	transactions	transaction	NOUN
ftr-420	334	18	,	,	PUNCT
ftr-420	334	19	and	and	CCONJ
ftr-420	334	20	currency	currency	NOUN
ftr-420	334	21	transaction	transaction	NOUN
ftr-420	334	22	reports	report	VERB
ftr-420	334	23	with	with	ADP
ftr-420	334	24	respect	respect	NOUN
ftr-420	334	25	to	to	ADP
ftr-420	334	26	currency	currency	NOUN
ftr-420	334	27	transactions	transaction	NOUN
ftr-420	334	28	in	in	ADP
ftr-420	334	29	amounts	amount	NOUN
ftr-420	334	30	exceeding	exceed	VERB
ftr-420	334	31	$	$	SYM
ftr-420	334	32	10,000	10,000	NUM
ftr-420	334	33	.	.	PUNCT
ftr-420	335	1	banks50	banks50	NOUN
ftr-420	335	2	are	be	AUX
ftr-420	335	3	subject	subject	ADJ
ftr-420	335	4	to	to	ADP
ftr-420	335	5	audit	audit	NOUN
ftr-420	335	6	and	and	CCONJ
ftr-420	335	7	may	may	AUX
ftr-420	335	8	incur	incur	VERB
ftr-420	335	9	civil	civil	ADJ
ftr-420	335	10	or	or	CCONJ
ftr-420	335	11	criminal	criminal	ADJ
ftr-420	335	12	penalties	penalty	NOUN
ftr-420	335	13	for	for	ADP
ftr-420	335	14	noncompliance	noncompliance	NOUN
ftr-420	335	15	.	.	PUNCT
ftr-420	336	1	these	these	DET
ftr-420	336	2	reports	report	NOUN
ftr-420	336	3	are	be	AUX
ftr-420	336	4	available	available	ADJ
ftr-420	336	5	to	to	ADP
ftr-420	336	6	the	the	DET
ftr-420	336	7	irs	irs	PROPN
ftr-420	336	8	.	.	PUNCT
ftr-420	337	1	the	the	DET
ftr-420	337	2	purpose	purpose	NOUN
ftr-420	337	3	is	be	AUX
ftr-420	337	4	to	to	PART
ftr-420	337	5	protect	protect	VERB
ftr-420	337	6	against	against	ADP
ftr-420	337	7	moneylaundering	moneylaundere	VERB
ftr-420	337	8	as	as	ADV
ftr-420	337	9	well	well	ADV
ftr-420	337	10	as	as	ADP
ftr-420	337	11	tax	tax	NOUN
ftr-420	337	12	evasion	evasion	NOUN
ftr-420	337	13	.	.	PUNCT
ftr-420	338	1	51	51	NUM
ftr-420	338	2	administration	administration	NOUN
ftr-420	338	3	as	as	ADP
ftr-420	338	4	inquisitorial	inquisitorial	ADJ
ftr-420	338	5	process	process	NOUN
ftr-420	338	6	and	and	CCONJ
ftr-420	338	7	the	the	DET
ftr-420	338	8	partial	partial	ADJ
ftr-420	338	9	paradigm	paradigm	NOUN
ftr-420	338	10	shift	shift	NOUN
ftr-420	338	11	in	in	ADP
ftr-420	338	12	the	the	DET
ftr-420	338	13	irs	irs	PROPN
ftr-420	338	14	restructuring	restructuring	NOUN
ftr-420	338	15	and	and	CCONJ
ftr-420	338	16	reform	reform	NOUN
ftr-420	338	17	act	act	NOUN
ftr-420	338	18	of	of	ADP
ftr-420	338	19	1998	1998	NUM
ftr-420	338	20	,	,	PUNCT
ftr-420	338	21	”	"	PUNCT
ftr-420	338	22	56	56	NUM
ftr-420	338	23	fla	fla	NOUN
ftr-420	338	24	.	.	PUNCT
ftr-420	339	1	l.	l.	PROPN
ftr-420	339	2	rev	rev	PROPN
ftr-420	339	3	.	.	PROPN
ftr-420	339	4	1	1	NUM
ftr-420	339	5	,	,	PUNCT
ftr-420	339	6	31	31	NUM
ftr-420	339	7	-	-	SYM
ftr-420	339	8	52	52	NUM
ftr-420	339	9	(	(	PUNCT
ftr-420	339	10	2004	2004	NUM
ftr-420	339	11	)	)	PUNCT
ftr-420	339	12	.	.	PUNCT
ftr-420	340	1	48	48	NUM
ftr-420	340	2	.	.	PUNCT
ftr-420	341	1	irc	irc	PROPN
ftr-420	341	2	§	§	PROPN
ftr-420	341	3	7604	7604	NUM
ftr-420	341	4	.	.	PUNCT
ftr-420	342	1	see	see	VERB
ftr-420	342	2	§	§	PROPN
ftr-420	342	3	7609	7609	NUM
ftr-420	342	4	,	,	PUNCT
ftr-420	342	5	imposing	impose	VERB
ftr-420	342	6	special	special	ADJ
ftr-420	342	7	procedures	procedure	NOUN
ftr-420	342	8	,	,	PUNCT
ftr-420	342	9	including	include	VERB
ftr-420	342	10	notice	notice	NOUN
ftr-420	342	11	,	,	PUNCT
ftr-420	342	12	for	for	ADP
ftr-420	342	13	a	a	DET
ftr-420	342	14	third	third	ADJ
ftr-420	342	15	-	-	PUNCT
ftr-420	342	16	party	party	NOUN
ftr-420	342	17	summons	summon	NOUN
ftr-420	342	18	.	.	PUNCT
ftr-420	343	1	49	49	NUM
ftr-420	343	2	.	.	PUNCT
ftr-420	344	1	banks	bank	NOUN
ftr-420	344	2	are	be	AUX
ftr-420	344	3	required	require	VERB
ftr-420	344	4	to	to	PART
ftr-420	344	5	keep	keep	VERB
ftr-420	344	6	certain	certain	ADJ
ftr-420	344	7	records	record	NOUN
ftr-420	344	8	regarding	regard	VERB
ftr-420	344	9	their	their	PRON
ftr-420	344	10	customers	customer	NOUN
ftr-420	344	11	’	’	PART
ftr-420	344	12	accounts	account	NOUN
ftr-420	344	13	.	.	PUNCT
ftr-420	345	1	see	see	VERB
ftr-420	345	2	discussion	discussion	NOUN
ftr-420	345	3	in	in	ADP
ftr-420	345	4	matthew	matthew	PROPN
ftr-420	345	5	n.	n.	PROPN
ftr-420	345	6	kleiman	kleiman	PROPN
ftr-420	345	7	,	,	PUNCT
ftr-420	345	8	comment	comment	NOUN
ftr-420	345	9	:	:	PUNCT
ftr-420	345	10	the	the	DET
ftr-420	345	11	right	right	NOUN
ftr-420	345	12	to	to	ADP
ftr-420	345	13	financial	financial	ADJ
ftr-420	345	14	privacy	privacy	NOUN
ftr-420	345	15	versus	versus	ADP
ftr-420	345	16	computerized	computerized	ADJ
ftr-420	345	17	law	law	NOUN
ftr-420	345	18	enforcement	enforcement	NOUN
ftr-420	345	19	:	:	PUNCT
ftr-420	345	20	a	a	DET
ftr-420	345	21	new	new	ADJ
ftr-420	345	22	fight	fight	NOUN
ftr-420	345	23	in	in	ADP
ftr-420	345	24	an	an	DET
ftr-420	345	25	old	old	ADJ
ftr-420	345	26	battle	battle	NOUN
ftr-420	345	27	,	,	PUNCT
ftr-420	345	28	86	86	NUM
ftr-420	345	29	nw	nw	NOUN
ftr-420	345	30	.	.	PUNCT
ftr-420	345	31	u.l.rev	u.l.rev	PROPN
ftr-420	345	32	.	.	PUNCT
ftr-420	346	1	1169	1169	NUM
ftr-420	346	2	(	(	PUNCT
ftr-420	346	3	1992	1992	NUM
ftr-420	346	4	)	)	PUNCT
ftr-420	346	5	,	,	PUNCT
ftr-420	346	6	at	at	ADP
ftr-420	346	7	1186	1186	NUM
ftr-420	346	8	.	.	PUNCT
ftr-420	347	1	the	the	DET
ftr-420	347	2	right	right	NOUN
ftr-420	347	3	to	to	ADP
ftr-420	347	4	financial	financial	ADJ
ftr-420	347	5	privacy	privacy	PROPN
ftr-420	347	6	act	act	PROPN
ftr-420	347	7	establishes	establish	VERB
ftr-420	347	8	certain	certain	ADJ
ftr-420	347	9	standards	standard	NOUN
ftr-420	347	10	for	for	ADP
ftr-420	347	11	bank	bank	NOUN
ftr-420	347	12	secrecy	secrecy	NOUN
ftr-420	347	13	but	but	CCONJ
ftr-420	347	14	“	"	PUNCT
ftr-420	347	15	an	an	DET
ftr-420	347	16	exception	exception	NOUN
ftr-420	347	17	is	be	AUX
ftr-420	347	18	made	make	VERB
ftr-420	347	19	,	,	PUNCT
ftr-420	347	20	pursuant	pursuant	ADJ
ftr-420	347	21	to	to	ADP
ftr-420	347	22	12	12	NUM
ftr-420	347	23	u.s.c	u.s.c	ADJ
ftr-420	347	24	.	.	PUNCT
ftr-420	348	1	§	§	PROPN
ftr-420	348	2	3413(c	3413(c	NUM
ftr-420	348	3	)	)	PUNCT
ftr-420	348	4	,	,	PUNCT
ftr-420	348	5	for	for	ADP
ftr-420	348	6	financial	financial	ADJ
ftr-420	348	7	records	record	NOUN
ftr-420	348	8	sought	seek	VERB
ftr-420	348	9	in	in	ADP
ftr-420	348	10	accordance	accordance	NOUN
ftr-420	348	11	with	with	ADP
ftr-420	348	12	the	the	DET
ftr-420	348	13	procedures	procedure	NOUN
ftr-420	348	14	set	set	VERB
ftr-420	348	15	forth	forth	ADP
ftr-420	348	16	in	in	ADP
ftr-420	348	17	title	title	NOUN
ftr-420	348	18	26	26	NUM
ftr-420	348	19	of	of	ADP
ftr-420	348	20	the	the	DET
ftr-420	348	21	code	code	NOUN
ftr-420	348	22	(	(	PUNCT
ftr-420	348	23	i.e.	i.e.	X
ftr-420	348	24	,	,	PUNCT
ftr-420	348	25	the	the	DET
ftr-420	348	26	irc	irc	NOUN
ftr-420	348	27	)	)	PUNCT
ftr-420	348	28	”	"	PUNCT
ftr-420	348	29	,	,	PUNCT
ftr-420	348	30	including	include	VERB
ftr-420	348	31	the	the	DET
ftr-420	348	32	administrative	administrative	ADJ
ftr-420	348	33	summons	summon	NOUN
ftr-420	348	34	provided	provide	VERB
ftr-420	348	35	for	for	ADP
ftr-420	348	36	in	in	ADP
ftr-420	348	37	irc	irc	PROPN
ftr-420	348	38	§	§	PROPN
ftr-420	348	39	7609	7609	NUM
ftr-420	348	40	.	.	PUNCT
ftr-420	349	1	oecd	oecd	PROPN
ftr-420	349	2	bank	bank	PROPN
ftr-420	349	3	report	report	PROPN
ftr-420	349	4	,	,	PUNCT
ftr-420	349	5	supra	supra	PROPN
ftr-420	349	6	note	note	PROPN
ftr-420	349	7	45	45	NUM
ftr-420	349	8	,	,	PUNCT
ftr-420	349	9	appendix	appendix	VERB
ftr-420	349	10	i	i	PRON
ftr-420	349	11	,	,	PUNCT
ftr-420	349	12	at	at	ADP
ftr-420	349	13	¶	¶	PROPN
ftr-420	349	14	1.3	1.3	NUM
ftr-420	349	15	.	.	PUNCT
ftr-420	350	1	disclosure	disclosure	NOUN
ftr-420	350	2	to	to	ADP
ftr-420	350	3	the	the	DET
ftr-420	350	4	irs	irs	PROPN
ftr-420	350	5	of	of	ADP
ftr-420	350	6	names	name	NOUN
ftr-420	350	7	and	and	CCONJ
ftr-420	350	8	addresses	address	NOUN
ftr-420	350	9	of	of	ADP
ftr-420	350	10	accountholders	accountholder	NOUN
ftr-420	350	11	for	for	ADP
ftr-420	350	12	purposes	purpose	NOUN
ftr-420	350	13	of	of	ADP
ftr-420	350	14	withholding	withholding	NOUN
ftr-420	350	15	of	of	ADP
ftr-420	350	16	tax	tax	NOUN
ftr-420	350	17	on	on	ADP
ftr-420	350	18	nonresident	nonresident	ADJ
ftr-420	350	19	aliens	alien	NOUN
ftr-420	350	20	is	be	AUX
ftr-420	350	21	permitted	permit	VERB
ftr-420	350	22	by	by	ADP
ftr-420	350	23	§	§	PROPN
ftr-420	350	24	3413(k	3413(k	PROPN
ftr-420	350	25	)	)	PUNCT
ftr-420	350	26	.	.	PUNCT
ftr-420	351	1	i	i	PRON
ftr-420	351	2	d.	d.	PROPN
ftr-420	351	3	other	other	ADJ
ftr-420	351	4	exceptions	exception	NOUN
ftr-420	351	5	,	,	PUNCT
ftr-420	351	6	e.g.	e.g.	ADV
ftr-420	351	7	,	,	PUNCT
ftr-420	351	8	§	§	PROPN
ftr-420	351	9	§	§	PROPN
ftr-420	351	10	3402	3402	NUM
ftr-420	351	11	,	,	PUNCT
ftr-420	351	12	3403(c)-(d	3403(c)-(d	NUM
ftr-420	351	13	)	)	PUNCT
ftr-420	351	14	,	,	PUNCT
ftr-420	351	15	3413	3413	NUM
ftr-420	351	16	or	or	CCONJ
ftr-420	351	17	3414	3414	NUM
ftr-420	351	18	,	,	PUNCT
ftr-420	351	19	involving	involve	VERB
ftr-420	351	20	“	"	PUNCT
ftr-420	351	21	use	use	NOUN
ftr-420	351	22	of	of	ADP
ftr-420	351	23	administrative	administrative	ADJ
ftr-420	351	24	or	or	CCONJ
ftr-420	351	25	judicial	judicial	ADJ
ftr-420	351	26	subpoenas	subpoena	NOUN
ftr-420	351	27	and	and	CCONJ
ftr-420	351	28	search	search	NOUN
ftr-420	351	29	warrants	warrant	NOUN
ftr-420	351	30	,	,	PUNCT
ftr-420	351	31	”	"	PUNCT
ftr-420	351	32	may	may	AUX
ftr-420	351	33	also	also	ADV
ftr-420	351	34	be	be	AUX
ftr-420	351	35	available	available	ADJ
ftr-420	351	36	to	to	ADP
ftr-420	351	37	the	the	DET
ftr-420	351	38	irs	irs	PROPN
ftr-420	351	39	.	.	PUNCT
ftr-420	352	1	i	i	PRON
ftr-420	352	2	d.	d.	PROPN
ftr-420	352	3	at	at	ADP
ftr-420	352	4	¶	¶	PROPN
ftr-420	352	5	1.3	1.3	NUM
ftr-420	352	6	.	.	PUNCT
ftr-420	353	1	50	50	NUM
ftr-420	353	2	.	.	PUNCT
ftr-420	354	1	oecd	oecd	PROPN
ftr-420	354	2	bank	bank	PROPN
ftr-420	354	3	report	report	PROPN
ftr-420	354	4	,	,	PUNCT
ftr-420	354	5	supra	supra	PROPN
ftr-420	354	6	note	note	PROPN
ftr-420	354	7	45	45	NUM
ftr-420	354	8	,	,	PUNCT
ftr-420	354	9	appendix	appendix	VERB
ftr-420	354	10	i	i	PRON
ftr-420	354	11	,	,	PUNCT
ftr-420	354	12	¶	¶	PROPN
ftr-420	354	13	1.4	1.4	NUM
ftr-420	354	14	,	,	PUNCT
ftr-420	354	15	citing	cite	VERB
ftr-420	354	16	reg	reg	NOUN
ftr-420	354	17	.	.	PUNCT
ftr-420	355	1	§	§	PROPN
ftr-420	355	2	103.21	103.21	NUM
ftr-420	355	3	-	-	SYM
ftr-420	355	4	22	22	NUM
ftr-420	355	5	.	.	PUNCT
ftr-420	356	1	the	the	DET
ftr-420	356	2	suspicious	suspicious	ADJ
ftr-420	356	3	activity	activity	NOUN
ftr-420	356	4	report	report	NOUN
ftr-420	356	5	(	(	PUNCT
ftr-420	356	6	sar	sar	PROPN
ftr-420	356	7	)	)	PUNCT
ftr-420	356	8	is	be	AUX
ftr-420	356	9	on	on	ADP
ftr-420	356	10	form	form	NOUN
ftr-420	356	11	td	td	NOUN
ftr-420	356	12	f	f	PROPN
ftr-420	356	13	90	90	NUM
ftr-420	356	14	-	-	SYM
ftr-420	356	15	22.47	22.47	NUM
ftr-420	356	16	,	,	PUNCT
ftr-420	356	17	and	and	CCONJ
ftr-420	356	18	the	the	DET
ftr-420	356	19	currency	currency	NOUN
ftr-420	356	20	transaction	transaction	NOUN
ftr-420	356	21	report	report	NOUN
ftr-420	356	22	(	(	PUNCT
ftr-420	356	23	ctr	ctr	PROPN
ftr-420	356	24	)	)	PUNCT
ftr-420	356	25	is	be	AUX
ftr-420	356	26	on	on	ADP
ftr-420	356	27	form	form	NOUN
ftr-420	356	28	4789	4789	NUM
ftr-420	356	29	.	.	PUNCT
ftr-420	357	1	in	in	ADP
ftr-420	357	2	addition	addition	NOUN
ftr-420	357	3	,	,	PUNCT
ftr-420	357	4	the	the	DET
ftr-420	357	5	bank	bank	NOUN
ftr-420	357	6	secrecy	secrecy	NOUN
ftr-420	357	7	act	act	PROPN
ftr-420	357	8	requires	require	VERB
ftr-420	357	9	filing	file	VERB
ftr-420	357	10	of	of	ADP
ftr-420	357	11	a	a	DET
ftr-420	357	12	form	form	NOUN
ftr-420	357	13	4790	4790	NUM
ftr-420	357	14	by	by	ADP
ftr-420	357	15	a	a	DET
ftr-420	357	16	person	person	NOUN
ftr-420	357	17	transporting	transport	VERB
ftr-420	357	18	currency	currency	NOUN
ftr-420	357	19	or	or	CCONJ
ftr-420	357	20	certain	certain	ADJ
ftr-420	357	21	other	other	ADJ
ftr-420	357	22	monetary	monetary	ADJ
ftr-420	357	23	instruments	instrument	NOUN
ftr-420	357	24	in	in	ADP
ftr-420	357	25	excess	excess	NOUN
ftr-420	357	26	of	of	ADP
ftr-420	357	27	$	$	SYM
ftr-420	357	28	10,000	10,000	NUM
ftr-420	357	29	out	out	ADP
ftr-420	357	30	of	of	ADP
ftr-420	357	31	or	or	CCONJ
ftr-420	357	32	into	into	ADP
ftr-420	357	33	the	the	DET
ftr-420	357	34	u.s	u.s	PROPN
ftr-420	357	35	.	.	PROPN
ftr-420	357	36	see	see	VERB
ftr-420	357	37	generally	generally	ADV
ftr-420	357	38	treasury	treasury	PROPN
ftr-420	357	39	department	department	PROPN
ftr-420	357	40	,	,	PUNCT
ftr-420	357	41	a	a	DET
ftr-420	357	42	report	report	NOUN
ftr-420	357	43	to	to	ADP
ftr-420	357	44	congress	congress	PROPN
ftr-420	357	45	in	in	ADP
ftr-420	357	46	accordance	accordance	NOUN
ftr-420	357	47	with	with	ADP
ftr-420	357	48	§	§	PROPN
ftr-420	357	49	357	357	NUM
ftr-420	357	50	of	of	ADP
ftr-420	357	51	the	the	DET
ftr-420	357	52	usa	usa	PROPN
ftr-420	357	53	patriot	patriot	PROPN
ftr-420	357	54	act	act	PROPN
ftr-420	357	55	,	,	PUNCT
ftr-420	357	56	april	april	PROPN
ftr-420	357	57	26	26	NUM
ftr-420	357	58	,	,	PUNCT
ftr-420	357	59	2002	2002	NUM
ftr-420	357	60	,	,	PUNCT
ftr-420	357	61	available	available	ADJ
ftr-420	357	62	in	in	ADP
ftr-420	357	63	2002	2002	NUM
ftr-420	357	64	tnt	tnt	PROPN
ftr-420	357	65	84	84	NUM
ftr-420	357	66	-	-	SYM
ftr-420	357	67	19	19	NUM
ftr-420	357	68	.	.	PUNCT
ftr-420	358	1	see	see	VERB
ftr-420	358	2	e.g.	e.g.	ADV
ftr-420	358	3	,	,	PUNCT
ftr-420	358	4	joseph	joseph	PROPN
ftr-420	358	5	j.	j.	PROPN
ftr-420	358	6	darby	darby	PROPN
ftr-420	358	7	,	,	PUNCT
ftr-420	358	8	confidentiality	confidentiality	NOUN
ftr-420	358	9	and	and	CCONJ
ftr-420	358	10	the	the	DET
ftr-420	358	11	law	law	NOUN
ftr-420	358	12	of	of	ADP
ftr-420	358	13	taxation	taxation	NOUN
ftr-420	358	14	,	,	PUNCT
ftr-420	358	15	46	46	NUM
ftr-420	358	16	am	am	NOUN
ftr-420	358	17	.	.	PUNCT
ftr-420	359	1	j.	j.	PROPN
ftr-420	359	2	comp	comp	PROPN
ftr-420	359	3	.	.	PUNCT
ftr-420	360	1	l.	l.	PROPN
ftr-420	360	2	577	577	NUM
ftr-420	360	3	(	(	PUNCT
ftr-420	360	4	1998	1998	NUM
ftr-420	360	5	)	)	PUNCT
ftr-420	360	6	,	,	PUNCT
ftr-420	360	7	stating	state	VERB
ftr-420	360	8	that	that	SCONJ
ftr-420	360	9	“	"	PUNCT
ftr-420	360	10	secrecy	secrecy	NOUN
ftr-420	360	11	in	in	ADP
ftr-420	360	12	banking	banking	NOUN
ftr-420	360	13	is	be	AUX
ftr-420	360	14	not	not	PART
ftr-420	360	15	protected	protect	VERB
ftr-420	360	16	in	in	ADP
ftr-420	360	17	the	the	DET
ftr-420	360	18	united	united	PROPN
ftr-420	360	19	states	states	PROPN
ftr-420	360	20	.	.	PUNCT
ftr-420	361	1	au	au	PROPN
ftr-420	361	2	contraire	contraire	PROPN
ftr-420	361	3	,	,	PUNCT
ftr-420	361	4	the	the	DET
ftr-420	361	5	federal	federal	ADJ
ftr-420	361	6	banking	banking	NOUN
ftr-420	361	7	secrecy	secrecy	NOUN
ftr-420	361	8	act	act	PROPN
ftr-420	361	9	authorizes	authorize	VERB
ftr-420	361	10	the	the	DET
ftr-420	361	11	treasury	treasury	PROPN
ftr-420	361	12	department	department	PROPN
ftr-420	361	13	to	to	PART
ftr-420	361	14	require	require	VERB
ftr-420	361	15	financial	financial	ADJ
ftr-420	361	16	institutions	institution	NOUN
ftr-420	361	17	in	in	ADP
ftr-420	361	18	the	the	DET
ftr-420	361	19	united	united	PROPN
ftr-420	361	20	states	states	PROPN
ftr-420	361	21	to	to	PART
ftr-420	361	22	keep	keep	VERB
ftr-420	361	23	certain	certain	ADJ
ftr-420	361	24	records	record	NOUN
ftr-420	361	25	of	of	ADP
ftr-420	361	26	financial	financial	ADJ
ftr-420	361	27	transactions	transaction	NOUN
ftr-420	361	28	and	and	CCONJ
ftr-420	361	29	to	to	PART
ftr-420	361	30	report	report	VERB
ftr-420	361	31	certain	certain	ADJ
ftr-420	361	32	domestic	domestic	ADJ
ftr-420	361	33	and	and	CCONJ
ftr-420	361	34	foreign	foreign	ADJ
ftr-420	361	35	currency	currency	NOUN
ftr-420	361	36	transactions	transaction	NOUN
ftr-420	361	37	directly	directly	ADV
ftr-420	361	38	to	to	ADP
ftr-420	361	39	the	the	DET
ftr-420	361	40	secretary	secretary	PROPN
ftr-420	361	41	of	of	ADP
ftr-420	361	42	the	the	DET
ftr-420	361	43	treasury	treasury	NOUN
ftr-420	361	44	.	.	PUNCT
ftr-420	361	45	”	"	PUNCT
ftr-420	362	1	he	he	PRON
ftr-420	362	2	notes	note	VERB
ftr-420	362	3	that	that	SCONJ
ftr-420	362	4	the	the	DET
ftr-420	362	5	statute	statute	NOUN
ftr-420	362	6	’s	’s	PART
ftr-420	362	7	constitutionality	constitutionality	NOUN
ftr-420	362	8	was	be	AUX
ftr-420	362	9	upheld	uphold	VERB
ftr-420	362	10	in	in	ADP
ftr-420	362	11	california	california	PROPN
ftr-420	362	12	bankers	bankers	PROPN
ftr-420	362	13	association	association	PROPN
ftr-420	362	14	v.	v.	PROPN
ftr-420	362	15	schultz	schultz	PROPN
ftr-420	362	16	,	,	PUNCT
ftr-420	362	17	416	416	NUM
ftr-420	362	18	u.s	u.s	PROPN
ftr-420	362	19	.	.	PROPN
ftr-420	362	20	21	21	NUM
ftr-420	362	21	(	(	PUNCT
ftr-420	362	22	1974	1974	NUM
ftr-420	362	23	)	)	PUNCT
ftr-420	362	24	.	.	PUNCT
ftr-420	363	1	51	51	NUM
ftr-420	363	2	.	.	PUNCT
ftr-420	364	1	oecd	oecd	PROPN
ftr-420	364	2	bank	bank	PROPN
ftr-420	364	3	report	report	PROPN
ftr-420	364	4	,	,	PUNCT
ftr-420	364	5	supra	supra	PROPN
ftr-420	364	6	note	note	PROPN
ftr-420	364	7	45	45	NUM
ftr-420	364	8	,	,	PUNCT
ftr-420	364	9	appendix	appendix	VERB
ftr-420	364	10	i	i	PRON
ftr-420	364	11	,	,	PUNCT
ftr-420	364	12	¶	¶	PROPN
ftr-420	364	13	1.6	1.6	NUM
ftr-420	364	14	,	,	PUNCT
ftr-420	364	15	citing	cite	VERB
ftr-420	364	16	31	31	NUM
ftr-420	364	17	u.s.c	u.s.c	ADJ
ftr-420	364	18	.	.	PUNCT
ftr-420	365	1	§	§	PROPN
ftr-420	365	2	§	§	PROPN
ftr-420	365	3	5331	5331	NUM
ftr-420	365	4	and	and	CCONJ
ftr-420	365	5	5332	5332	NUM
ftr-420	365	6	.	.	PUNCT
ftr-420	366	1	for	for	ADP
ftr-420	366	2	a	a	DET
ftr-420	366	3	general	general	ADJ
ftr-420	366	4	survey	survey	NOUN
ftr-420	366	5	on	on	ADP
ftr-420	366	6	the	the	DET
ftr-420	366	7	practices	practice	NOUN
ftr-420	366	8	of	of	ADP
ftr-420	366	9	oecd	oecd	PROPN
ftr-420	366	10	member	member	NOUN
ftr-420	366	11	countries	country	NOUN
ftr-420	366	12	with	with	ADP
ftr-420	366	13	respect	respect	NOUN
ftr-420	366	14	to	to	ADP
ftr-420	366	15	tax	tax	NOUN
ftr-420	366	16	authorities	authority	NOUN
ftr-420	366	17	’	'	PUNCT
ftr-420	366	18	access	access	NOUN
ftr-420	366	19	to	to	ADP
ftr-420	366	20	bank	bank	NOUN
ftr-420	366	21	information	information	NOUN
ftr-420	366	22	,	,	PUNCT
ftr-420	366	23	see	see	VERB
ftr-420	366	24	oecd	oecd	PROPN
ftr-420	366	25	bank	bank	PROPN
ftr-420	366	26	report	report	PROPN
ftr-420	366	27	,	,	PUNCT
ftr-420	366	28	supra	supra	PROPN
ftr-420	366	29	note	note	PROPN
ftr-420	366	30	45	45	NUM
ftr-420	366	31	,	,	PUNCT
ftr-420	366	32	and	and	CCONJ
ftr-420	366	33	oecd	oecd	PROPN
ftr-420	366	34	,	,	PUNCT
ftr-420	366	35	access	access	NOUN
ftr-420	366	36	for	for	ADP
ftr-420	366	37	tax	tax	NOUN
ftr-420	366	38	authorities	authority	NOUN
ftr-420	366	39	to	to	ADP
ftr-420	366	40	information	information	NOUN
ftr-420	366	41	gathered	gather	VERB
ftr-420	366	42	by	by	ADP
ftr-420	366	43	anti	anti	ADJ
ftr-420	366	44	-	-	ADJ
ftr-420	366	45	money	money	ADJ
ftr-420	366	46	l	l	NOUN
ftr-420	366	47	a	a	DET
ftr-420	366	48	u	u	NOUN
ftr-420	366	49	n	n	NOUN
ftr-420	366	50	d	d	NOUN
ftr-420	366	51	e	e	NOUN
ftr-420	366	52	r	r	NOUN
ftr-420	366	53	i	i	PRON
ftr-420	366	54	n	n	CCONJ
ftr-420	366	55	g	g	PROPN
ftr-420	366	56	a	a	DET
ftr-420	366	57	u	u	NOUN
ftr-420	366	58	t	t	NOUN
ftr-420	366	59	h	h	NOUN
ftr-420	367	1	o	o	NOUN
ftr-420	367	2	r	r	NOUN
ftr-420	368	1	i	i	PRON
ftr-420	368	2	t	t	VERB
ftr-420	368	3	i	i	PRON
ftr-420	368	4	e	e	X
ftr-420	368	5	s	s	X
ftr-420	368	6	–	–	PUNCT
ftr-420	368	7	c	c	X
ftr-420	368	8	o	o	PUNCT
ftr-420	368	9	u	u	NOUN
ftr-420	368	10	n	n	ADP
ftr-420	368	11	t	t	NOUN
ftr-420	369	1	r	r	NOUN
ftr-420	369	2	y	y	PROPN
ftr-420	369	3	p	p	NOUN
ftr-420	369	4	r	r	NOUN
ftr-420	369	5	a	a	DET
ftr-420	369	6	c	c	NOUN
ftr-420	369	7	t	t	NOUN
ftr-420	370	1	i	i	PRON
ftr-420	370	2	c	c	NOUN
ftr-420	370	3	e	e	NOUN
ftr-420	370	4	s	s	PROPN
ftr-420	370	5	,	,	PUNCT
ftr-420	370	6	a	a	DET
ftr-420	370	7	v	v	NOUN
ftr-420	370	8	a	a	PRON
ftr-420	370	9	i	i	NOUN
ftr-420	370	10	l	l	NOUN
ftr-420	371	1	a	a	DET
ftr-420	371	2	b	b	NOUN
ftr-420	371	3	l	l	NOUN
ftr-420	371	4	e	e	NOUN
ftr-420	371	5	o	o	NOUN
ftr-420	371	6	n	n	X
ftr-420	371	7	l	l	NOUN
ftr-420	371	8	in	in	ADP
ftr-420	371	9	e	e	X
ftr-420	371	10	2004	2004	NUM
ftr-420	371	11	]	]	PUNCT
ftr-420	371	12	sharing	share	VERB
ftr-420	371	13	bank	bank	NOUN
ftr-420	371	14	deposit	deposit	NOUN
ftr-420	371	15	information	information	NOUN
ftr-420	371	16	with	with	ADP
ftr-420	371	17	other	other	ADJ
ftr-420	371	18	countries	country	NOUN
ftr-420	371	19	648	648	NUM
ftr-420	371	20	by	by	ADP
ftr-420	371	21	contrast	contrast	NOUN
ftr-420	371	22	,	,	PUNCT
ftr-420	371	23	irs	irs	PROPN
ftr-420	371	24	information	information	NOUN
ftr-420	371	25	-	-	PUNCT
ftr-420	371	26	reporting	reporting	NOUN
ftr-420	371	27	generally	generally	ADV
ftr-420	371	28	does	do	AUX
ftr-420	371	29	not	not	PART
ftr-420	371	30	extend	extend	VERB
ftr-420	371	31	to	to	ADP
ftr-420	371	32	foreign	foreign	ADJ
ftr-420	371	33	payors	payor	NOUN
ftr-420	371	34	or	or	CCONJ
ftr-420	371	35	brokers	broker	NOUN
ftr-420	371	36	.	.	PUNCT
ftr-420	372	1	moreover	moreover	ADV
ftr-420	372	2	,	,	PUNCT
ftr-420	372	3	some	some	DET
ftr-420	372	4	foreign	foreign	ADJ
ftr-420	372	5	countries	country	NOUN
ftr-420	372	6	,	,	PUNCT
ftr-420	372	7	such	such	ADJ
ftr-420	372	8	as52	as52	PROPN
ftr-420	372	9	liechtenstein	liechtenstein	PROPN
ftr-420	372	10	,	,	PUNCT
ftr-420	372	11	switzerland	switzerland	PROPN
ftr-420	372	12	,	,	PUNCT
ftr-420	372	13	and	and	CCONJ
ftr-420	372	14	the	the	DET
ftr-420	372	15	cayman	cayman	PROPN
ftr-420	372	16	islands	island	NOUN
ftr-420	372	17	,	,	PUNCT
ftr-420	372	18	have	have	AUX
ftr-420	372	19	held	hold	VERB
ftr-420	372	20	themselves	themselves	PRON
ftr-420	372	21	out	out	ADP
ftr-420	372	22	as	as	ADP
ftr-420	372	23	places	place	NOUN
ftr-420	372	24	where	where	SCONJ
ftr-420	372	25	investors	investor	NOUN
ftr-420	372	26	and	and	CCONJ
ftr-420	372	27	depositors	depositor	NOUN
ftr-420	372	28	can	can	AUX
ftr-420	372	29	be	be	AUX
ftr-420	372	30	sure	sure	ADJ
ftr-420	372	31	that	that	SCONJ
ftr-420	372	32	their	their	PRON
ftr-420	372	33	identity	identity	NOUN
ftr-420	372	34	and	and	CCONJ
ftr-420	372	35	holdings	holding	NOUN
ftr-420	372	36	are	be	AUX
ftr-420	372	37	secret	secret	ADJ
ftr-420	372	38	,	,	PUNCT
ftr-420	372	39	places	place	NOUN
ftr-420	372	40	where	where	SCONJ
ftr-420	372	41	confidentiality	confidentiality	NOUN
ftr-420	372	42	is	be	AUX
ftr-420	372	43	assured	assure	VERB
ftr-420	372	44	.	.	PUNCT
ftr-420	373	1	in	in	ADP
ftr-420	373	2	some	some	DET
ftr-420	373	3	cases	case	NOUN
ftr-420	373	4	,	,	PUNCT
ftr-420	373	5	the53	the53	PROPN
ftr-420	373	6	government	government	NOUN
ftr-420	373	7	simply	simply	ADV
ftr-420	373	8	will	will	AUX
ftr-420	373	9	not	not	PART
ftr-420	373	10	seek	seek	VERB
ftr-420	373	11	to	to	PART
ftr-420	373	12	collect	collect	VERB
ftr-420	373	13	information	information	NOUN
ftr-420	373	14	from	from	ADP
ftr-420	373	15	banks	bank	NOUN
ftr-420	373	16	;	;	PUNCT
ftr-420	373	17	in	in	ADP
ftr-420	373	18	other	other	ADJ
ftr-420	373	19	cases	case	NOUN
ftr-420	373	20	,	,	PUNCT
ftr-420	373	21	the	the	DET
ftr-420	373	22	government	government	NOUN
ftr-420	373	23	may	may	AUX
ftr-420	373	24	itself	itself	PRON
ftr-420	373	25	impose	impose	VERB
ftr-420	373	26	penalties	penalty	NOUN
ftr-420	373	27	on	on	ADP
ftr-420	373	28	bank	bank	NOUN
ftr-420	373	29	employees	employee	NOUN
ftr-420	373	30	who	who	PRON
ftr-420	373	31	breach	breach	VERB
ftr-420	373	32	secrecy	secrecy	NOUN
ftr-420	373	33	.	.	PUNCT
ftr-420	374	1	in	in	ADP
ftr-420	374	2	any	any	DET
ftr-420	374	3	case	case	NOUN
ftr-420	374	4	,	,	PUNCT
ftr-420	374	5	requests	request	NOUN
ftr-420	374	6	to	to	ADP
ftr-420	374	7	the	the	DET
ftr-420	374	8	executive	executive	NOUN
ftr-420	374	9	or	or	CCONJ
ftr-420	374	10	judiciary	judiciary	NOUN
ftr-420	374	11	of	of	ADP
ftr-420	374	12	such	such	DET
ftr-420	374	13	a	a	DET
ftr-420	374	14	country	country	NOUN
ftr-420	374	15	for	for	ADP
ftr-420	374	16	information	information	NOUN
ftr-420	374	17	related	relate	VERB
ftr-420	374	18	to	to	ADP
ftr-420	374	19	taxes	taxis	NOUN
ftr-420	374	20	or	or	CCONJ
ftr-420	374	21	to	to	ADP
ftr-420	374	22	creditors	creditor	NOUN
ftr-420	374	23	’	'	PUNCT
ftr-420	374	24	claims	claim	NOUN
ftr-420	374	25	to	to	PART
ftr-420	374	26	collect	collect	VERB
ftr-420	374	27	debts	debt	NOUN
ftr-420	374	28	will	will	AUX
ftr-420	374	29	not	not	PART
ftr-420	374	30	be	be	AUX
ftr-420	374	31	entertained	entertain	VERB
ftr-420	374	32	.	.	PUNCT
ftr-420	375	1	apart	apart	ADV
ftr-420	375	2	from	from	ADP
ftr-420	375	3	switzerland	switzerland	PROPN
ftr-420	375	4	,	,	PUNCT
ftr-420	375	5	these	these	PRON
ftr-420	375	6	are	be	AUX
ftr-420	375	7	countries	country	NOUN
ftr-420	375	8	that	that	PRON
ftr-420	375	9	do	do	AUX
ftr-420	375	10	not	not	PART
ftr-420	375	11	have	have	VERB
ftr-420	375	12	income	income	NOUN
ftr-420	375	13	tax	tax	NOUN
ftr-420	375	14	treaties	treaty	NOUN
ftr-420	375	15	with	with	ADP
ftr-420	375	16	the	the	DET
ftr-420	375	17	united	united	PROPN
ftr-420	375	18	states	states	PROPN
ftr-420	375	19	.	.	PUNCT
ftr-420	376	1	a	a	DET
ftr-420	376	2	u.s	u.s	PROPN
ftr-420	376	3	.	.	PROPN
ftr-420	376	4	citizen	citizen	PROPN
ftr-420	376	5	or	or	CCONJ
ftr-420	376	6	resident	resident	NOUN
ftr-420	376	7	who	who	PRON
ftr-420	376	8	has	have	VERB
ftr-420	376	9	an	an	DET
ftr-420	376	10	offshore	offshore	ADJ
ftr-420	376	11	account	account	NOUN
ftr-420	376	12	with	with	ADP
ftr-420	376	13	a	a	DET
ftr-420	376	14	value	value	NOUN
ftr-420	376	15	exceeding	exceed	VERB
ftr-420	376	16	$	$	SYM
ftr-420	376	17	10,000	10,000	NUM
ftr-420	376	18	is	be	AUX
ftr-420	376	19	legally	legally	ADV
ftr-420	376	20	required	require	VERB
ftr-420	376	21	to	to	PART
ftr-420	376	22	acknowledge	acknowledge	VERB
ftr-420	376	23	this	this	PRON
ftr-420	376	24	on	on	ADP
ftr-420	376	25	schedule	schedule	NOUN
ftr-420	376	26	b	b	PROPN
ftr-420	376	27	of	of	ADP
ftr-420	376	28	http://www.oecd.org/finddocument/0,2350,en_2649_33751_1_1_119663_1_1_3742	http://www.oecd.org/finddocument/0,2350,en_2649_33751_1_1_119663_1_1_3742	NOUN
ftr-420	376	29	7,00.htm	7,00.htm	NUM
ftr-420	376	30	(	(	PUNCT
ftr-420	376	31	results	result	NOUN
ftr-420	376	32	of	of	ADP
ftr-420	376	33	survey	survey	NOUN
ftr-420	376	34	as	as	ADP
ftr-420	376	35	of	of	ADP
ftr-420	376	36	february	february	PROPN
ftr-420	376	37	2002	2002	NUM
ftr-420	376	38	)	)	PUNCT
ftr-420	376	39	.	.	PUNCT
ftr-420	377	1	the	the	DET
ftr-420	377	2	criminal	criminal	ADJ
ftr-420	377	3	investigation	investigation	NOUN
ftr-420	377	4	division	division	NOUN
ftr-420	377	5	of	of	ADP
ftr-420	377	6	the	the	DET
ftr-420	377	7	irs	irs	PROPN
ftr-420	377	8	has	have	VERB
ftr-420	377	9	on	on	ADP
ftr-420	377	10	-	-	PUNCT
ftr-420	377	11	line	line	NOUN
ftr-420	377	12	access	access	NOUN
ftr-420	377	13	to	to	ADP
ftr-420	377	14	fincen	fincen	PROPN
ftr-420	377	15	’s	’s	PART
ftr-420	377	16	database	database	NOUN
ftr-420	377	17	of	of	ADP
ftr-420	377	18	sars	sars	PROPN
ftr-420	377	19	.	.	PUNCT
ftr-420	378	1	the	the	DET
ftr-420	378	2	examination	examination	NOUN
ftr-420	378	3	division	division	NOUN
ftr-420	378	4	may	may	AUX
ftr-420	378	5	“	"	PUNCT
ftr-420	378	6	receive	receive	VERB
ftr-420	378	7	particular	particular	ADJ
ftr-420	378	8	suspicious	suspicious	ADJ
ftr-420	378	9	activity	activity	NOUN
ftr-420	378	10	reports	report	NOUN
ftr-420	378	11	in	in	ADP
ftr-420	378	12	connection	connection	NOUN
ftr-420	378	13	with	with	ADP
ftr-420	378	14	particular	particular	ADJ
ftr-420	378	15	examinations	examination	NOUN
ftr-420	378	16	following	follow	VERB
ftr-420	378	17	a	a	DET
ftr-420	378	18	name	name	NOUN
ftr-420	378	19	-	-	PUNCT
ftr-420	378	20	specific	specific	ADJ
ftr-420	378	21	request	request	NOUN
ftr-420	378	22	for	for	ADP
ftr-420	378	23	such	such	ADJ
ftr-420	378	24	information	information	NOUN
ftr-420	378	25	to	to	PART
ftr-420	378	26	fincen	fincen	VERB
ftr-420	378	27	.	.	PUNCT
ftr-420	378	28	”	"	PUNCT
ftr-420	379	1	oecd	oecd	PROPN
ftr-420	379	2	,	,	PUNCT
ftr-420	379	3	access	access	NOUN
ftr-420	379	4	for	for	ADP
ftr-420	379	5	tax	tax	NOUN
ftr-420	379	6	authorities	authority	NOUN
ftr-420	379	7	,	,	PUNCT
ftr-420	379	8	supra	supra	PROPN
ftr-420	379	9	.	.	PUNCT
ftr-420	380	1	in	in	ADP
ftr-420	380	2	the	the	DET
ftr-420	380	3	u.s	u.s	PROPN
ftr-420	380	4	.	.	PROPN
ftr-420	380	5	,	,	PUNCT
ftr-420	380	6	currency	currency	NOUN
ftr-420	380	7	transaction	transaction	NOUN
ftr-420	380	8	reports	report	NOUN
ftr-420	380	9	filed	file	VERB
ftr-420	380	10	by	by	ADP
ftr-420	380	11	financial	financial	ADJ
ftr-420	380	12	institutions	institution	NOUN
ftr-420	380	13	,	,	PUNCT
ftr-420	380	14	and	and	CCONJ
ftr-420	380	15	reports	report	NOUN
ftr-420	380	16	required	require	VERB
ftr-420	380	17	of	of	ADP
ftr-420	380	18	persons	person	NOUN
ftr-420	380	19	entering	enter	VERB
ftr-420	380	20	the	the	DET
ftr-420	380	21	u.s	u.s	PROPN
ftr-420	380	22	.	.	PROPN
ftr-420	380	23	and	and	CCONJ
ftr-420	380	24	transporting	transport	VERB
ftr-420	380	25	at	at	ADV
ftr-420	380	26	least	least	ADV
ftr-420	380	27	$	$	SYM
ftr-420	380	28	10,000	10,000	NUM
ftr-420	380	29	in	in	ADP
ftr-420	380	30	currency	currency	NOUN
ftr-420	380	31	“	"	PUNCT
ftr-420	380	32	[	[	X
ftr-420	380	33	g]enerally	g]enerally	X
ftr-420	380	34	.	.	PUNCT
ftr-420	380	35	.	.	PUNCT
ftr-420	380	36	.	.	PUNCT
ftr-420	381	1	[	[	X
ftr-420	381	2	are	be	AUX
ftr-420	381	3	]	]	X
ftr-420	381	4	available	available	ADJ
ftr-420	381	5	to	to	ADP
ftr-420	381	6	federal	federal	ADJ
ftr-420	381	7	tax	tax	NOUN
ftr-420	381	8	authorities	authority	NOUN
ftr-420	381	9	and	and	CCONJ
ftr-420	381	10	[	[	X
ftr-420	381	11	are	be	AUX
ftr-420	381	12	]	]	X
ftr-420	381	13	maintained	maintain	VERB
ftr-420	381	14	on	on	ADP
ftr-420	381	15	-	-	PUNCT
ftr-420	381	16	line	line	NOUN
ftr-420	381	17	by	by	ADP
ftr-420	381	18	both	both	CCONJ
ftr-420	381	19	the	the	DET
ftr-420	381	20	internal	internal	ADJ
ftr-420	381	21	revenue	revenue	NOUN
ftr-420	381	22	and	and	CCONJ
ftr-420	381	23	customs	custom	NOUN
ftr-420	381	24	services	service	NOUN
ftr-420	381	25	.	.	PUNCT
ftr-420	381	26	”	"	PUNCT
ftr-420	382	1	i	i	PRON
ftr-420	382	2	d.	d.	PROPN
ftr-420	382	3	“	"	PUNCT
ftr-420	382	4	the	the	DET
ftr-420	382	5	bank	bank	PROPN
ftr-420	382	6	secrecy	secrecy	NOUN
ftr-420	382	7	act	act	PROPN
ftr-420	382	8	prevents	prevent	VERB
ftr-420	382	9	the	the	DET
ftr-420	382	10	use	use	NOUN
ftr-420	382	11	of	of	ADP
ftr-420	382	12	sars	sar	NOUN
ftr-420	382	13	for	for	ADP
ftr-420	382	14	civil	civil	ADJ
ftr-420	382	15	tax	tax	NOUN
ftr-420	382	16	compliance	compliance	NOUN
ftr-420	382	17	.	.	PUNCT
ftr-420	382	18	”	"	PUNCT
ftr-420	383	1	i	i	PRON
ftr-420	383	2	d.	d.	PROPN
ftr-420	383	3	52	52	NUM
ftr-420	383	4	.	.	PUNCT
ftr-420	384	1	see	see	VERB
ftr-420	384	2	supra	supra	PROPN
ftr-420	384	3	note	note	PROPN
ftr-420	384	4	44	44	NUM
ftr-420	384	5	.	.	PUNCT
ftr-420	385	1	as	as	ADP
ftr-420	385	2	a	a	DET
ftr-420	385	3	result	result	NOUN
ftr-420	385	4	,	,	PUNCT
ftr-420	385	5	compliance	compliance	NOUN
ftr-420	385	6	suffers	suffer	VERB
ftr-420	385	7	.	.	PUNCT
ftr-420	386	1	see	see	VERB
ftr-420	386	2	reuven	reuven	PROPN
ftr-420	386	3	s.	s.	PROPN
ftr-420	386	4	aviyonah	aviyonah	PROPN
ftr-420	386	5	,	,	PUNCT
ftr-420	386	6	“	"	PUNCT
ftr-420	386	7	globalization	globalization	NOUN
ftr-420	386	8	,	,	PUNCT
ftr-420	386	9	tax	tax	NOUN
ftr-420	386	10	competition	competition	NOUN
ftr-420	386	11	and	and	CCONJ
ftr-420	386	12	the	the	DET
ftr-420	386	13	fiscal	fiscal	ADJ
ftr-420	386	14	crisis	crisis	NOUN
ftr-420	386	15	of	of	ADP
ftr-420	386	16	the	the	DET
ftr-420	386	17	welfare	welfare	NOUN
ftr-420	386	18	state	state	NOUN
ftr-420	386	19	,	,	PUNCT
ftr-420	386	20	”	"	PUNCT
ftr-420	386	21	113	113	NUM
ftr-420	386	22	harv	harv	NOUN
ftr-420	386	23	.	.	PUNCT
ftr-420	387	1	l.	l.	PROPN
ftr-420	387	2	rev	rev	PROPN
ftr-420	387	3	.	.	PROPN
ftr-420	387	4	1573	1573	NUM
ftr-420	387	5	,	,	PUNCT
ftr-420	387	6	1584	1584	NUM
ftr-420	387	7	-	-	SYM
ftr-420	387	8	85	85	NUM
ftr-420	387	9	(	(	PUNCT
ftr-420	387	10	2000	2000	NUM
ftr-420	387	11	)	)	PUNCT
ftr-420	387	12	,	,	PUNCT
ftr-420	387	13	excerpted	excerpt	VERB
ftr-420	387	14	in	in	ADP
ftr-420	387	15	graetz	graetz	NOUN
ftr-420	387	16	,	,	PUNCT
ftr-420	387	17	supra	supra	PROPN
ftr-420	387	18	note	note	PROPN
ftr-420	387	19	25	25	NUM
ftr-420	387	20	,	,	PUNCT
ftr-420	387	21	at	at	ADP
ftr-420	387	22	375	375	NUM
ftr-420	387	23	-	-	SYM
ftr-420	387	24	76	76	NUM
ftr-420	387	25	,	,	PUNCT
ftr-420	387	26	noting	note	VERB
ftr-420	387	27	that	that	SCONJ
ftr-420	387	28	when	when	SCONJ
ftr-420	387	29	neither	neither	CCONJ
ftr-420	387	30	“	"	PUNCT
ftr-420	387	31	withholding	withhold	VERB
ftr-420	387	32	at	at	ADP
ftr-420	387	33	the	the	DET
ftr-420	387	34	source	source	NOUN
ftr-420	387	35	or	or	CCONJ
ftr-420	387	36	information	information	NOUN
ftr-420	387	37	reporting	reporting	NOUN
ftr-420	387	38	.	.	PUNCT
ftr-420	387	39	.	.	PUNCT
ftr-420	388	1	.	.	PUNCT
ftr-420	388	2	is	be	AUX
ftr-420	388	3	available	available	ADJ
ftr-420	388	4	.	.	PUNCT
ftr-420	388	5	.	.	PUNCT
ftr-420	389	1	.	.	PUNCT
ftr-420	390	1	as	as	ADP
ftr-420	390	2	in	in	ADP
ftr-420	390	3	the	the	DET
ftr-420	390	4	case	case	NOUN
ftr-420	390	5	of	of	ADP
ftr-420	390	6	foreign	foreign	ADJ
ftr-420	390	7	source	source	NOUN
ftr-420	390	8	income	income	NOUN
ftr-420	390	9	,	,	PUNCT
ftr-420	390	10	compliance	compliance	NOUN
ftr-420	390	11	rates	rate	NOUN
ftr-420	390	12	drop	drop	VERB
ftr-420	390	13	dramatically	dramatically	ADV
ftr-420	390	14	;	;	PUNCT
ftr-420	390	15	”	"	PUNCT
ftr-420	390	16	michael	michael	PROPN
ftr-420	390	17	j.	j.	PROPN
ftr-420	390	18	graetz	graetz	PROPN
ftr-420	390	19	,	,	PUNCT
ftr-420	390	20	“	"	PUNCT
ftr-420	390	21	taxing	tax	VERB
ftr-420	390	22	international	international	ADJ
ftr-420	390	23	income	income	NOUN
ftr-420	390	24	:	:	PUNCT
ftr-420	390	25	inadequate	inadequate	ADJ
ftr-420	390	26	principles	principle	NOUN
ftr-420	390	27	,	,	PUNCT
ftr-420	390	28	outdated	outdated	ADJ
ftr-420	390	29	concepts	concept	NOUN
ftr-420	390	30	,	,	PUNCT
ftr-420	390	31	and	and	CCONJ
ftr-420	390	32	unsatisfactory	unsatisfactory	ADJ
ftr-420	390	33	policies	policy	NOUN
ftr-420	390	34	,	,	PUNCT
ftr-420	390	35	”	"	PUNCT
ftr-420	390	36	26	26	NUM
ftr-420	390	37	brook	brook	NOUN
ftr-420	390	38	.	.	PUNCT
ftr-420	391	1	j.	j.	PROPN
ftr-420	391	2	int’l	int’l	PROPN
ftr-420	391	3	law	law	PROPN
ftr-420	391	4	1357	1357	NUM
ftr-420	391	5	,	,	PUNCT
ftr-420	391	6	1414	1414	NUM
ftr-420	391	7	(	(	PUNCT
ftr-420	391	8	2001	2001	NUM
ftr-420	391	9	)	)	PUNCT
ftr-420	391	10	,	,	PUNCT
ftr-420	391	11	excerpted	excerpt	VERB
ftr-420	391	12	in	in	ADP
ftr-420	391	13	graetz	graetz	NOUN
ftr-420	391	14	,	,	PUNCT
ftr-420	391	15	supra	supra	PROPN
ftr-420	391	16	note	note	PROPN
ftr-420	391	17	25	25	NUM
ftr-420	391	18	,	,	PUNCT
ftr-420	391	19	at	at	ADP
ftr-420	391	20	374	374	NUM
ftr-420	391	21	-	-	SYM
ftr-420	391	22	75	75	NUM
ftr-420	391	23	,	,	PUNCT
ftr-420	391	24	noting	note	VERB
ftr-420	391	25	very	very	ADV
ftr-420	391	26	significant	significant	ADJ
ftr-420	391	27	underreporting	underreporting	NOUN
ftr-420	391	28	of	of	ADP
ftr-420	391	29	interest	interest	NOUN
ftr-420	391	30	,	,	PUNCT
ftr-420	391	31	dividends	dividend	NOUN
ftr-420	391	32	and	and	CCONJ
ftr-420	391	33	capital	capital	NOUN
ftr-420	391	34	gains	gain	NOUN
ftr-420	391	35	on	on	ADP
ftr-420	391	36	outbound	outbound	NOUN
ftr-420	391	37	portfolio	portfolio	NOUN
ftr-420	391	38	investments	investment	NOUN
ftr-420	391	39	.	.	PUNCT
ftr-420	392	1	53	53	NUM
ftr-420	392	2	.	.	PUNCT
ftr-420	393	1	see	see	VERB
ftr-420	393	2	lars	lars	PROPN
ftr-420	393	3	p.	p.	PROPN
ftr-420	393	4	feld	feld	PROPN
ftr-420	393	5	,	,	PUNCT
ftr-420	393	6	“	"	PUNCT
ftr-420	393	7	swiss	swiss	ADJ
ftr-420	393	8	bank	bank	NOUN
ftr-420	393	9	secrecy	secrecy	NOUN
ftr-420	393	10	and	and	CCONJ
ftr-420	393	11	international	international	ADJ
ftr-420	393	12	taxation	taxation	NOUN
ftr-420	393	13	,	,	PUNCT
ftr-420	393	14	”	"	PUNCT
ftr-420	393	15	tax	tax	NOUN
ftr-420	393	16	notes	note	NOUN
ftr-420	393	17	international	international	PROPN
ftr-420	393	18	magazine	magazine	PROPN
ftr-420	393	19	,	,	PUNCT
ftr-420	393	20	sept	sept	PROPN
ftr-420	393	21	.	.	PROPN
ftr-420	393	22	2	2	NUM
ftr-420	393	23	,	,	PUNCT
ftr-420	393	24	2002	2002	NUM
ftr-420	393	25	,	,	PUNCT
ftr-420	393	26	p.	p.	NOUN
ftr-420	393	27	1179	1179	NUM
ftr-420	393	28	;	;	PUNCT
ftr-420	393	29	robert	robert	PROPN
ftr-420	393	30	goulder	goulder	PROPN
ftr-420	393	31	,	,	PUNCT
ftr-420	393	32	“	"	PUNCT
ftr-420	393	33	liechtenstein	liechtenstein	PROPN
ftr-420	393	34	defends	defend	VERB
ftr-420	393	35	low	low	ADJ
ftr-420	393	36	taxes	taxis	NOUN
ftr-420	393	37	and	and	CCONJ
ftr-420	393	38	fiscal	fiscal	ADJ
ftr-420	393	39	privacy	privacy	NOUN
ftr-420	393	40	,	,	PUNCT
ftr-420	393	41	”	"	PUNCT
ftr-420	393	42	2000	2000	NUM
ftr-420	393	43	wtd	wtd	NOUN
ftr-420	393	44	246	246	NUM
ftr-420	393	45	-	-	SYM
ftr-420	393	46	2	2	NUM
ftr-420	393	47	(	(	PUNCT
ftr-420	393	48	dec	dec	PROPN
ftr-420	393	49	.	.	PROPN
ftr-420	393	50	20	20	NUM
ftr-420	393	51	,	,	PUNCT
ftr-420	393	52	2000	2000	NUM
ftr-420	393	53	)	)	PUNCT
ftr-420	393	54	.	.	PUNCT
ftr-420	394	1	see	see	VERB
ftr-420	394	2	also	also	ADV
ftr-420	394	3	oecd	oecd	PROPN
ftr-420	394	4	report	report	NOUN
ftr-420	394	5	,	,	PUNCT
ftr-420	394	6	improving	improve	VERB
ftr-420	394	7	access	access	NOUN
ftr-420	394	8	to	to	ADP
ftr-420	394	9	bank	bank	NOUN
ftr-420	394	10	information	information	NOUN
ftr-420	394	11	for	for	ADP
ftr-420	394	12	tax	tax	NOUN
ftr-420	394	13	purposes	purpose	NOUN
ftr-420	394	14	:	:	PUNCT
ftr-420	394	15	the	the	DET
ftr-420	394	16	2003	2003	NUM
ftr-420	394	17	progress	progress	NOUN
ftr-420	394	18	report	report	NOUN
ftr-420	394	19	(	(	PUNCT
ftr-420	394	20	2003	2003	NUM
ftr-420	394	21	)	)	PUNCT
ftr-420	394	22	,	,	PUNCT
ftr-420	394	23	at	at	ADP
ftr-420	394	24	13	13	NUM
ftr-420	394	25	-	-	SYM
ftr-420	394	26	14	14	NUM
ftr-420	394	27	,	,	PUNCT
ftr-420	394	28	noting	note	VERB
ftr-420	394	29	that	that	SCONJ
ftr-420	394	30	switzerland	switzerland	PROPN
ftr-420	394	31	“	"	PUNCT
ftr-420	394	32	had	have	VERB
ftr-420	394	33	little	little	ADJ
ftr-420	394	34	or	or	CCONJ
ftr-420	394	35	no	no	PRON
ftr-420	394	36	access	access	NOUN
ftr-420	394	37	to	to	ADP
ftr-420	394	38	[	[	X
ftr-420	394	39	banking	banking	NOUN
ftr-420	394	40	]	]	PUNCT
ftr-420	394	41	information	information	NOUN
ftr-420	394	42	for	for	ADP
ftr-420	394	43	civil	civil	ADJ
ftr-420	394	44	tax	tax	NOUN
ftr-420	394	45	purposes	purpose	NOUN
ftr-420	394	46	.	.	PUNCT
ftr-420	394	47	”	"	PUNCT
ftr-420	394	48	.	.	PUNCT
ftr-420	395	1	see	see	VERB
ftr-420	395	2	generally	generally	ADV
ftr-420	395	3	oecd	oecd	PROPN
ftr-420	395	4	bank	bank	PROPN
ftr-420	395	5	report	report	PROPN
ftr-420	395	6	,	,	PUNCT
ftr-420	395	7	supra	supra	PROPN
ftr-420	395	8	note	note	PROPN
ftr-420	395	9	45	45	NUM
ftr-420	395	10	,	,	PUNCT
ftr-420	395	11	at	at	ADP
ftr-420	395	12	20	20	NUM
ftr-420	395	13	-	-	SYM
ftr-420	395	14	31	31	NUM
ftr-420	395	15	,	,	PUNCT
ftr-420	395	16	discussing	discuss	VERB
ftr-420	395	17	the	the	DET
ftr-420	395	18	adverse	adverse	ADJ
ftr-420	395	19	consequences	consequence	NOUN
ftr-420	395	20	of	of	ADP
ftr-420	395	21	bank	bank	NOUN
ftr-420	395	22	secrecy	secrecy	NOUN
ftr-420	395	23	.	.	PUNCT
ftr-420	396	1	596	596	NUM
ftr-420	396	2	florida	florida	PROPN
ftr-420	396	3	tax	tax	NOUN
ftr-420	396	4	review	review	NOUN
ftr-420	396	5	[	[	X
ftr-420	396	6	vol.6:6	vol.6:6	NOUN
ftr-420	396	7	form	form	NOUN
ftr-420	396	8	1040	1040	NUM
ftr-420	396	9	and	and	CCONJ
ftr-420	396	10	,	,	PUNCT
ftr-420	396	11	separately	separately	ADV
ftr-420	396	12	,	,	PUNCT
ftr-420	396	13	to	to	PART
ftr-420	396	14	file	file	VERB
ftr-420	396	15	a	a	DET
ftr-420	396	16	report	report	NOUN
ftr-420	396	17	of	of	ADP
ftr-420	396	18	the	the	DET
ftr-420	396	19	account	account	NOUN
ftr-420	396	20	with	with	ADP
ftr-420	396	21	the	the	DET
ftr-420	396	22	treasury54	treasury54	ADJ
ftr-420	396	23	department	department	NOUN
ftr-420	396	24	.	.	PUNCT
ftr-420	397	1	however	however	ADV
ftr-420	397	2	,	,	PUNCT
ftr-420	397	3	the	the	DET
ftr-420	397	4	treasury	treasury	PROPN
ftr-420	397	5	department	department	PROPN
ftr-420	397	6	has	have	AUX
ftr-420	397	7	,	,	PUNCT
ftr-420	397	8	at	at	ADP
ftr-420	397	9	least	least	ADJ
ftr-420	397	10	in	in	ADP
ftr-420	397	11	the	the	DET
ftr-420	397	12	past	past	NOUN
ftr-420	397	13	,	,	PUNCT
ftr-420	397	14	made55	made55	ADJ
ftr-420	397	15	little	little	ADJ
ftr-420	397	16	effort	effort	NOUN
ftr-420	397	17	to	to	PART
ftr-420	397	18	enforce	enforce	VERB
ftr-420	397	19	this	this	DET
ftr-420	397	20	requirement.56	requirement.56	NOUN
ftr-420	397	21	bank	bank	NOUN
ftr-420	397	22	accounts	account	NOUN
ftr-420	397	23	in	in	ADP
ftr-420	397	24	bank	bank	NOUN
ftr-420	397	25	secrecy	secrecy	NOUN
ftr-420	397	26	jurisdictions	jurisdiction	NOUN
ftr-420	397	27	are	be	AUX
ftr-420	397	28	ideal	ideal	ADJ
ftr-420	397	29	for	for	ADP
ftr-420	397	30	concealment	concealment	NOUN
ftr-420	397	31	of	of	ADP
ftr-420	397	32	illegally	illegally	ADV
ftr-420	397	33	earned	earn	VERB
ftr-420	397	34	funds	fund	NOUN
ftr-420	397	35	,	,	PUNCT
ftr-420	397	36	funds	fund	NOUN
ftr-420	397	37	to	to	PART
ftr-420	397	38	be	be	AUX
ftr-420	397	39	used	use	VERB
ftr-420	397	40	for	for	ADP
ftr-420	397	41	terrorism	terrorism	NOUN
ftr-420	397	42	or	or	CCONJ
ftr-420	397	43	that	that	PRON
ftr-420	397	44	are	be	AUX
ftr-420	397	45	the	the	DET
ftr-420	397	46	product	product	NOUN
ftr-420	397	47	of	of	ADP
ftr-420	397	48	political	political	ADJ
ftr-420	397	49	corruption	corruption	NOUN
ftr-420	397	50	,	,	PUNCT
ftr-420	397	51	or	or	CCONJ
ftr-420	397	52	funds	fund	NOUN
ftr-420	397	53	that	that	PRON
ftr-420	397	54	represent	represent	VERB
ftr-420	397	55	unreported	unreported	ADJ
ftr-420	397	56	income	income	NOUN
ftr-420	397	57	in	in	ADP
ftr-420	397	58	the	the	DET
ftr-420	397	59	residence	residence	NOUN
ftr-420	397	60	country	country	NOUN
ftr-420	397	61	.	.	PUNCT
ftr-420	398	1	even	even	ADV
ftr-420	398	2	if	if	SCONJ
ftr-420	398	3	the	the	DET
ftr-420	398	4	source	source	NOUN
ftr-420	398	5	of	of	ADP
ftr-420	398	6	funds	fund	NOUN
ftr-420	398	7	is	be	AUX
ftr-420	398	8	completely	completely	ADV
ftr-420	398	9	legitimate	legitimate	ADJ
ftr-420	398	10	,	,	PUNCT
ftr-420	398	11	future	future	ADJ
ftr-420	398	12	earnings	earning	NOUN
ftr-420	398	13	can	can	AUX
ftr-420	398	14	be	be	AUX
ftr-420	398	15	concealed	conceal	VERB
ftr-420	398	16	from	from	ADP
ftr-420	398	17	the	the	DET
ftr-420	398	18	home	home	NOUN
ftr-420	398	19	country	country	NOUN
ftr-420	398	20	’s	’s	PART
ftr-420	398	21	taxes	taxis	NOUN
ftr-420	398	22	.	.	PUNCT
ftr-420	399	1	finally	finally	ADV
ftr-420	399	2	,	,	PUNCT
ftr-420	399	3	it	it	PRON
ftr-420	399	4	may	may	AUX
ftr-420	399	5	be	be	AUX
ftr-420	399	6	impossible	impossible	ADJ
ftr-420	399	7	for	for	SCONJ
ftr-420	399	8	the	the	DET
ftr-420	399	9	irs	irs	PROPN
ftr-420	399	10	or	or	CCONJ
ftr-420	399	11	other	other	ADJ
ftr-420	399	12	creditors	creditor	NOUN
ftr-420	399	13	to	to	PART
ftr-420	399	14	collect	collect	VERB
ftr-420	399	15	debts	debt	NOUN
ftr-420	399	16	against	against	ADP
ftr-420	399	17	these	these	DET
ftr-420	399	18	assets	asset	NOUN
ftr-420	399	19	.	.	PUNCT
ftr-420	400	1	3	3	X
ftr-420	400	2	.	.	X
ftr-420	400	3	efforts	effort	NOUN
ftr-420	400	4	to	to	PART
ftr-420	400	5	break	break	VERB
ftr-420	400	6	down	down	ADP
ftr-420	400	7	the	the	DET
ftr-420	400	8	barriers	barrier	NOUN
ftr-420	400	9	of	of	ADP
ftr-420	400	10	secrecy	secrecy	NOUN
ftr-420	400	11	surrounding	surround	VERB
ftr-420	400	12	tax	tax	NOUN
ftr-420	400	13	havens	haven	NOUN
ftr-420	400	14	and	and	CCONJ
ftr-420	400	15	how	how	SCONJ
ftr-420	400	16	the	the	DET
ftr-420	400	17	proposed	propose	VERB
ftr-420	400	18	regulation	regulation	NOUN
ftr-420	400	19	fits	fit	VERB
ftr-420	400	20	together	together	ADV
ftr-420	400	21	with	with	ADP
ftr-420	400	22	these	these	DET
ftr-420	400	23	efforts	effort	NOUN
ftr-420	400	24	as	as	SCONJ
ftr-420	400	25	noted	note	VERB
ftr-420	400	26	,	,	PUNCT
ftr-420	400	27	the	the	DET
ftr-420	400	28	u.s	u.s	PROPN
ftr-420	400	29	.	.	PROPN
ftr-420	400	30	has	have	AUX
ftr-420	400	31	not	not	PART
ftr-420	400	32	generally	generally	ADV
ftr-420	400	33	entered	enter	VERB
ftr-420	400	34	into	into	ADP
ftr-420	400	35	tax	tax	NOUN
ftr-420	400	36	treaties	treaty	NOUN
ftr-420	400	37	with	with	ADP
ftr-420	400	38	tax	tax	NOUN
ftr-420	400	39	havens	haven	NOUN
ftr-420	400	40	,	,	PUNCT
ftr-420	400	41	and	and	CCONJ
ftr-420	400	42	thus	thus	ADV
ftr-420	400	43	has	have	AUX
ftr-420	400	44	not	not	PART
ftr-420	400	45	had	have	VERB
ftr-420	400	46	an	an	DET
ftr-420	400	47	mechanism	mechanism	NOUN
ftr-420	400	48	for	for	ADP
ftr-420	400	49	exchange	exchange	NOUN
ftr-420	400	50	of	of	ADP
ftr-420	400	51	information	information	NOUN
ftr-420	400	52	with	with	ADP
ftr-420	400	53	tax	tax	NOUN
ftr-420	400	54	authorities	authority	NOUN
ftr-420	400	55	in	in	ADP
ftr-420	400	56	those	those	DET
ftr-420	400	57	countries	country	NOUN
ftr-420	400	58	.	.	PUNCT
ftr-420	401	1	in	in	ADP
ftr-420	401	2	1984	1984	NUM
ftr-420	401	3	,	,	PUNCT
ftr-420	401	4	when	when	SCONJ
ftr-420	401	5	congress	congress	PROPN
ftr-420	401	6	passed	pass	VERB
ftr-420	401	7	the	the	DET
ftr-420	401	8	caribbean	caribbean	ADJ
ftr-420	401	9	basin	basin	NOUN
ftr-420	401	10	initiative	initiative	NOUN
ftr-420	401	11	,	,	PUNCT
ftr-420	401	12	caribbean	caribbean	ADJ
ftr-420	401	13	countries	country	NOUN
ftr-420	401	14	were	be	AUX
ftr-420	401	15	offered	offer	VERB
ftr-420	401	16	the	the	DET
ftr-420	401	17	inducement	inducement	NOUN
ftr-420	401	18	of	of	ADP
ftr-420	401	19	being	be	AUX
ftr-420	401	20	able	able	ADJ
ftr-420	401	21	to	to	PART
ftr-420	401	22	host	host	VERB
ftr-420	401	23	tax	tax	NOUN
ftr-420	401	24	-	-	PUNCT
ftr-420	401	25	deductible	deductible	ADJ
ftr-420	401	26	business	business	NOUN
ftr-420	401	27	conventions	convention	NOUN
ftr-420	401	28	if	if	SCONJ
ftr-420	401	29	they	they	PRON
ftr-420	401	30	entered	enter	VERB
ftr-420	401	31	into	into	ADP
ftr-420	401	32	agreements	agreement	NOUN
ftr-420	401	33	for	for	ADP
ftr-420	401	34	the	the	DET
ftr-420	401	35	exchange	exchange	NOUN
ftr-420	401	36	of	of	ADP
ftr-420	401	37	information	information	NOUN
ftr-420	401	38	.	.	PUNCT
ftr-420	402	1	section	section	NOUN
ftr-420	402	2	274(h)(6	274(h)(6	NUM
ftr-420	402	3	)	)	PUNCT
ftr-420	402	4	described	describe	VERB
ftr-420	402	5	the	the	DET
ftr-420	402	6	necessary	necessary	ADJ
ftr-420	402	7	54	54	NUM
ftr-420	402	8	.	.	PUNCT
ftr-420	403	1	a	a	DET
ftr-420	403	2	taxpayer	taxpayer	NOUN
ftr-420	403	3	filing	filing	NOUN
ftr-420	403	4	schedule	schedule	NOUN
ftr-420	403	5	b	b	NOUN
ftr-420	403	6	to	to	PART
ftr-420	403	7	form	form	VERB
ftr-420	403	8	1040	1040	NUM
ftr-420	403	9	is	be	AUX
ftr-420	403	10	asked	ask	VERB
ftr-420	403	11	to	to	PART
ftr-420	403	12	indicate	indicate	VERB
ftr-420	403	13	whether	whether	SCONJ
ftr-420	403	14	he	he	PRON
ftr-420	403	15	has	have	VERB
ftr-420	403	16	a	a	DET
ftr-420	403	17	financial	financial	ADJ
ftr-420	403	18	interest	interest	NOUN
ftr-420	403	19	in	in	ADP
ftr-420	403	20	a	a	DET
ftr-420	403	21	foreign	foreign	ADJ
ftr-420	403	22	account	account	NOUN
ftr-420	403	23	and	and	CCONJ
ftr-420	403	24	,	,	PUNCT
ftr-420	403	25	if	if	SCONJ
ftr-420	403	26	the	the	DET
ftr-420	403	27	answer	answer	NOUN
ftr-420	403	28	is	be	AUX
ftr-420	403	29	yes	yes	ADV
ftr-420	403	30	,	,	PUNCT
ftr-420	403	31	is	be	AUX
ftr-420	403	32	referred	refer	VERB
ftr-420	403	33	to	to	ADP
ftr-420	403	34	the	the	DET
ftr-420	403	35	filing	filing	NOUN
ftr-420	403	36	requirements	requirement	NOUN
ftr-420	403	37	for	for	ADP
ftr-420	403	38	form	form	NOUN
ftr-420	403	39	td	td	NOUN
ftr-420	403	40	f	f	PROPN
ftr-420	403	41	90	90	NUM
ftr-420	403	42	-	-	SYM
ftr-420	403	43	22.1	22.1	NUM
ftr-420	403	44	.	.	PUNCT
ftr-420	403	45	2002	2002	NUM
ftr-420	403	46	form	form	NOUN
ftr-420	403	47	1040	1040	NUM
ftr-420	403	48	,	,	PUNCT
ftr-420	403	49	schedule	schedule	NOUN
ftr-420	403	50	b	b	PROPN
ftr-420	403	51	,	,	PUNCT
ftr-420	403	52	part	part	NOUN
ftr-420	403	53	iii	iii	NOUN
ftr-420	403	54	,	,	PUNCT
ftr-420	403	55	line	line	NOUN
ftr-420	403	56	7a	7a	NUM
ftr-420	403	57	.	.	PUNCT
ftr-420	404	1	see	see	VERB
ftr-420	404	2	treasury	treasury	PROPN
ftr-420	404	3	department	department	PROPN
ftr-420	404	4	,	,	PUNCT
ftr-420	404	5	a	a	DET
ftr-420	404	6	report	report	NOUN
ftr-420	404	7	to	to	ADP
ftr-420	404	8	congress	congress	PROPN
ftr-420	404	9	in	in	ADP
ftr-420	404	10	accordance	accordance	NOUN
ftr-420	404	11	with	with	ADP
ftr-420	404	12	§	§	PROPN
ftr-420	404	13	361(b	361(b	PROPN
ftr-420	404	14	)	)	PUNCT
ftr-420	404	15	of	of	ADP
ftr-420	404	16	the	the	DET
ftr-420	404	17	usa	usa	PROPN
ftr-420	404	18	patriot	patriot	PROPN
ftr-420	404	19	act	act	PROPN
ftr-420	404	20	,	,	PUNCT
ftr-420	404	21	april	april	PROPN
ftr-420	404	22	26	26	NUM
ftr-420	404	23	,	,	PUNCT
ftr-420	404	24	2002	2002	NUM
ftr-420	404	25	,	,	PUNCT
ftr-420	404	26	available	available	ADJ
ftr-420	404	27	at	at	ADP
ftr-420	404	28	2002	2002	NUM
ftr-420	404	29	tnt	tnt	PROPN
ftr-420	404	30	84	84	NUM
ftr-420	404	31	-	-	SYM
ftr-420	404	32	18	18	NUM
ftr-420	404	33	.	.	PUNCT
ftr-420	405	1	the	the	DET
ftr-420	405	2	2002	2002	NUM
ftr-420	405	3	instructions	instruction	NOUN
ftr-420	405	4	for	for	ADP
ftr-420	405	5	schedule	schedule	NOUN
ftr-420	405	6	b	b	NOUN
ftr-420	405	7	explain	explain	VERB
ftr-420	405	8	that	that	SCONJ
ftr-420	405	9	the	the	DET
ftr-420	405	10	“	"	PUNCT
ftr-420	405	11	no	no	PROPN
ftr-420	405	12	”	"	PUNCT
ftr-420	405	13	box	box	NOUN
ftr-420	405	14	is	be	AUX
ftr-420	405	15	to	to	PART
ftr-420	405	16	be	be	AUX
ftr-420	405	17	checked	check	VERB
ftr-420	405	18	if	if	SCONJ
ftr-420	405	19	the	the	DET
ftr-420	405	20	combined	combined	ADJ
ftr-420	405	21	value	value	NOUN
ftr-420	405	22	of	of	ADP
ftr-420	405	23	the	the	DET
ftr-420	405	24	foreign	foreign	ADJ
ftr-420	405	25	accounts	account	NOUN
ftr-420	405	26	is	be	AUX
ftr-420	405	27	$	$	SYM
ftr-420	405	28	10,000	10,000	NUM
ftr-420	405	29	or	or	CCONJ
ftr-420	405	30	less	less	ADJ
ftr-420	405	31	during	during	ADP
ftr-420	405	32	the	the	DET
ftr-420	405	33	whole	whole	ADJ
ftr-420	405	34	year	year	NOUN
ftr-420	405	35	.	.	PUNCT
ftr-420	406	1	however	however	ADV
ftr-420	406	2	,	,	PUNCT
ftr-420	406	3	the	the	DET
ftr-420	406	4	instructions	instruction	NOUN
ftr-420	406	5	also	also	ADV
ftr-420	406	6	state	state	VERB
ftr-420	406	7	that	that	SCONJ
ftr-420	406	8	the	the	DET
ftr-420	406	9	relevant	relevant	ADJ
ftr-420	406	10	accounts	account	NOUN
ftr-420	406	11	include	include	VERB
ftr-420	406	12	foreign	foreign	ADJ
ftr-420	406	13	bank	bank	NOUN
ftr-420	406	14	accounts	account	NOUN
ftr-420	406	15	owned	own	VERB
ftr-420	406	16	by	by	ADP
ftr-420	406	17	any	any	DET
ftr-420	406	18	corporation	corporation	NOUN
ftr-420	406	19	in	in	ADP
ftr-420	406	20	which	which	PRON
ftr-420	406	21	the	the	DET
ftr-420	406	22	taxpayer	taxpayer	NOUN
ftr-420	406	23	owns	own	VERB
ftr-420	406	24	more	more	ADJ
ftr-420	406	25	than	than	ADP
ftr-420	406	26	50	50	NUM
ftr-420	406	27	percent	percent	NOUN
ftr-420	406	28	of	of	ADP
ftr-420	406	29	the	the	DET
ftr-420	406	30	stock	stock	NOUN
ftr-420	406	31	.	.	PUNCT
ftr-420	407	1	55	55	NUM
ftr-420	407	2	.	.	PUNCT
ftr-420	408	1	the	the	DET
ftr-420	408	2	report	report	NOUN
ftr-420	408	3	is	be	AUX
ftr-420	408	4	on	on	ADP
ftr-420	408	5	form	form	NOUN
ftr-420	408	6	td	td	NOUN
ftr-420	408	7	f	f	PROPN
ftr-420	408	8	90	90	NUM
ftr-420	408	9	-	-	SYM
ftr-420	408	10	22.1	22.1	NUM
ftr-420	408	11	,	,	PUNCT
ftr-420	408	12	entitled	entitle	VERB
ftr-420	408	13	report	report	NOUN
ftr-420	408	14	of	of	ADP
ftr-420	408	15	foreign	foreign	ADJ
ftr-420	408	16	bank	bank	NOUN
ftr-420	408	17	and	and	CCONJ
ftr-420	408	18	financial	financial	ADJ
ftr-420	408	19	accounts	account	NOUN
ftr-420	408	20	.	.	PUNCT
ftr-420	409	1	section	section	NOUN
ftr-420	409	2	5314	5314	NUM
ftr-420	409	3	of	of	ADP
ftr-420	409	4	the	the	DET
ftr-420	409	5	bank	bank	PROPN
ftr-420	409	6	secrecy	secrecy	PROPN
ftr-420	409	7	act	act	PROPN
ftr-420	409	8	(	(	PUNCT
ftr-420	409	9	31	31	NUM
ftr-420	409	10	u.s.c	u.s.c	NOUN
ftr-420	409	11	.	.	PUNCT
ftr-420	409	12	5314	5314	NUM
ftr-420	409	13	)	)	PUNCT
ftr-420	409	14	authorizes	authorize	VERB
ftr-420	409	15	the	the	DET
ftr-420	409	16	treasury	treasury	NOUN
ftr-420	409	17	to	to	PART
ftr-420	409	18	issue	issue	VERB
ftr-420	409	19	regulations	regulation	NOUN
ftr-420	409	20	requiring	require	VERB
ftr-420	409	21	these	these	DET
ftr-420	409	22	reports	report	NOUN
ftr-420	409	23	.	.	PUNCT
ftr-420	410	1	this	this	DET
ftr-420	410	2	provision	provision	NOUN
ftr-420	410	3	was	be	AUX
ftr-420	410	4	enacted	enact	VERB
ftr-420	410	5	in	in	ADP
ftr-420	410	6	1970	1970	NUM
ftr-420	410	7	.	.	PUNCT
ftr-420	411	1	see	see	VERB
ftr-420	411	2	pub.l.91	pub.l.91	PROPN
ftr-420	411	3	-	-	PROPN
ftr-420	411	4	508	508	NUM
ftr-420	411	5	,	,	PUNCT
ftr-420	411	6	84	84	NUM
ftr-420	411	7	stat	stat	NOUN
ftr-420	411	8	.	.	PUNCT
ftr-420	412	1	1114	1114	NUM
ftr-420	412	2	,	,	PUNCT
ftr-420	412	3	§	§	PROPN
ftr-420	412	4	241	241	NUM
ftr-420	412	5	,	,	PUNCT
ftr-420	412	6	enacting	enact	VERB
ftr-420	412	7	31	31	NUM
ftr-420	412	8	u.s.c	u.s.c	NOUN
ftr-420	412	9	.	.	PUNCT
ftr-420	412	10	1121	1121	NUM
ftr-420	412	11	;	;	PUNCT
ftr-420	413	1	pub	pub	NOUN
ftr-420	413	2	.	.	PUNCT
ftr-420	414	1	l.	l.	PROPN
ftr-420	414	2	97	97	NUM
ftr-420	414	3	-	-	SYM
ftr-420	414	4	258	258	NUM
ftr-420	414	5	,	,	PUNCT
ftr-420	414	6	96	96	NUM
ftr-420	414	7	stat	stat	NOUN
ftr-420	414	8	.	.	PUNCT
ftr-420	415	1	997	997	NUM
ftr-420	415	2	,	,	PUNCT
ftr-420	415	3	revising	revise	VERB
ftr-420	415	4	31:1121(a	31:1121(a	PROPN
ftr-420	415	5	)	)	PUNCT
ftr-420	415	6	as	as	ADP
ftr-420	415	7	31	31	NUM
ftr-420	415	8	u.s.c	u.s.c	ADJ
ftr-420	415	9	.	.	PUNCT
ftr-420	416	1	5314(a	5314(a	NUM
ftr-420	416	2	)	)	PUNCT
ftr-420	416	3	.	.	PUNCT
ftr-420	417	1	the	the	DET
ftr-420	417	2	regulation	regulation	NOUN
ftr-420	417	3	is	be	AUX
ftr-420	417	4	at	at	ADP
ftr-420	417	5	31	31	NUM
ftr-420	417	6	cfr	cfr	NOUN
ftr-420	417	7	103.24	103.24	NUM
ftr-420	417	8	.	.	PUNCT
ftr-420	418	1	under	under	ADP
ftr-420	418	2	the	the	DET
ftr-420	418	3	bank	bank	NOUN
ftr-420	418	4	secrecy	secrecy	PROPN
ftr-420	418	5	act	act	PROPN
ftr-420	418	6	,	,	PUNCT
ftr-420	418	7	civil	civil	ADJ
ftr-420	418	8	or	or	CCONJ
ftr-420	418	9	criminal	criminal	ADJ
ftr-420	418	10	penalties	penalty	NOUN
ftr-420	418	11	may	may	AUX
ftr-420	418	12	be	be	AUX
ftr-420	418	13	imposed	impose	VERB
ftr-420	418	14	for	for	ADP
ftr-420	418	15	failure	failure	NOUN
ftr-420	418	16	to	to	PART
ftr-420	418	17	file	file	VERB
ftr-420	418	18	.	.	PUNCT
ftr-420	419	1	31	31	NUM
ftr-420	419	2	u.s.c	u.s.c	NOUN
ftr-420	419	3	.	.	PUNCT
ftr-420	420	1	5321(5	5321(5	NUM
ftr-420	420	2	)	)	PUNCT
ftr-420	420	3	,	,	PUNCT
ftr-420	420	4	5322	5322	NUM
ftr-420	420	5	.	.	PUNCT
ftr-420	421	1	a	a	DET
ftr-420	421	2	constitutional	constitutional	ADJ
ftr-420	421	3	challenge	challenge	NOUN
ftr-420	421	4	to	to	ADP
ftr-420	421	5	this	this	DET
ftr-420	421	6	filing	filing	NOUN
ftr-420	421	7	requirement	requirement	NOUN
ftr-420	421	8	was	be	AUX
ftr-420	421	9	rejected	reject	VERB
ftr-420	421	10	in	in	ADP
ftr-420	421	11	california	california	PROPN
ftr-420	421	12	bankers	bankers	PROPN
ftr-420	421	13	assn	assn	PROPN
ftr-420	421	14	.	.	PUNCT
ftr-420	422	1	v.	v.	ADP
ftr-420	422	2	shultz	shultz	PROPN
ftr-420	422	3	,	,	PUNCT
ftr-420	422	4	416	416	NUM
ftr-420	422	5	u.s	u.s	PROPN
ftr-420	422	6	.	.	PROPN
ftr-420	422	7	21	21	NUM
ftr-420	422	8	(	(	PUNCT
ftr-420	422	9	1974	1974	NUM
ftr-420	422	10	)	)	PUNCT
ftr-420	422	11	,	,	PUNCT
ftr-420	422	12	at	at	ADP
ftr-420	422	13	56	56	NUM
ftr-420	422	14	-	-	SYM
ftr-420	422	15	63	63	NUM
ftr-420	422	16	,	,	PUNCT
ftr-420	422	17	70	70	NUM
ftr-420	422	18	-	-	SYM
ftr-420	422	19	74	74	NUM
ftr-420	422	20	.	.	PUNCT
ftr-420	423	1	56	56	NUM
ftr-420	423	2	.	.	PUNCT
ftr-420	424	1	in	in	ADP
ftr-420	424	2	calendar	calendar	NOUN
ftr-420	424	3	year	year	NOUN
ftr-420	424	4	2001	2001	NUM
ftr-420	424	5	,	,	PUNCT
ftr-420	424	6	about	about	ADV
ftr-420	424	7	175,000	175,000	NUM
ftr-420	424	8	forms	form	NOUN
ftr-420	424	9	were	be	AUX
ftr-420	424	10	filed	file	VERB
ftr-420	424	11	.	.	PUNCT
ftr-420	425	1	however	however	ADV
ftr-420	425	2	,	,	PUNCT
ftr-420	425	3	the	the	DET
ftr-420	425	4	irs	irs	PROPN
ftr-420	425	5	suggests	suggest	VERB
ftr-420	425	6	that	that	SCONJ
ftr-420	425	7	as	as	ADV
ftr-420	425	8	many	many	ADJ
ftr-420	425	9	as	as	ADP
ftr-420	425	10	1	1	NUM
ftr-420	425	11	million	million	NUM
ftr-420	425	12	taxpayers	taxpayer	NOUN
ftr-420	425	13	might	might	AUX
ftr-420	425	14	have	have	AUX
ftr-420	425	15	been	be	AUX
ftr-420	425	16	required	require	VERB
ftr-420	425	17	to	to	PART
ftr-420	425	18	file	file	VERB
ftr-420	425	19	the	the	DET
ftr-420	425	20	report	report	NOUN
ftr-420	425	21	.	.	PUNCT
ftr-420	426	1	treasury	treasury	PROPN
ftr-420	426	2	department	department	PROPN
ftr-420	426	3	,	,	PUNCT
ftr-420	426	4	a	a	DET
ftr-420	426	5	report	report	NOUN
ftr-420	426	6	to	to	ADP
ftr-420	426	7	congress	congress	PROPN
ftr-420	426	8	in	in	ADP
ftr-420	426	9	accordance	accordance	NOUN
ftr-420	426	10	with	with	ADP
ftr-420	426	11	§	§	PROPN
ftr-420	426	12	361(b	361(b	PROPN
ftr-420	426	13	)	)	PUNCT
ftr-420	426	14	of	of	ADP
ftr-420	426	15	the	the	DET
ftr-420	426	16	usa	usa	PROPN
ftr-420	426	17	patriot	patriot	PROPN
ftr-420	426	18	act	act	PROPN
ftr-420	426	19	,	,	PUNCT
ftr-420	426	20	april	april	PROPN
ftr-420	426	21	26	26	NUM
ftr-420	426	22	,	,	PUNCT
ftr-420	426	23	2002	2002	NUM
ftr-420	426	24	,	,	PUNCT
ftr-420	426	25	reprinted	reprint	VERB
ftr-420	426	26	in	in	ADP
ftr-420	426	27	2002	2002	NUM
ftr-420	426	28	tnt	tnt	PROPN
ftr-420	426	29	84	84	NUM
ftr-420	426	30	-	-	SYM
ftr-420	426	31	18	18	NUM
ftr-420	426	32	,	,	PUNCT
ftr-420	426	33	at	at	ADP
ftr-420	426	34	¶	¶	PROPN
ftr-420	426	35	8	8	NUM
ftr-420	426	36	.	.	PUNCT
ftr-420	426	37	2004	2004	NUM
ftr-420	426	38	]	]	PUNCT
ftr-420	426	39	sharing	share	VERB
ftr-420	426	40	bank	bank	NOUN
ftr-420	426	41	deposit	deposit	NOUN
ftr-420	426	42	information	information	NOUN
ftr-420	426	43	with	with	ADP
ftr-420	426	44	other	other	ADJ
ftr-420	426	45	countries	country	NOUN
ftr-420	426	46	648	648	NUM
ftr-420	426	47	agreements	agreement	NOUN
ftr-420	426	48	,	,	PUNCT
ftr-420	426	49	and	and	CCONJ
ftr-420	426	50	a	a	DET
ftr-420	426	51	draft	draft	NOUN
ftr-420	426	52	agreement	agreement	NOUN
ftr-420	426	53	was	be	AUX
ftr-420	426	54	developed	develop	VERB
ftr-420	426	55	.	.	PUNCT
ftr-420	427	1	the	the	DET
ftr-420	427	2	u.s	u.s	PROPN
ftr-420	427	3	.	.	PROPN
ftr-420	427	4	entered	enter	VERB
ftr-420	427	5	into	into	ADP
ftr-420	427	6	such	such	ADJ
ftr-420	427	7	agreements	agreement	NOUN
ftr-420	427	8	with	with	ADP
ftr-420	427	9	certain	certain	ADJ
ftr-420	427	10	countries.57	countries.57	NOUN
ftr-420	427	11	in	in	ADP
ftr-420	427	12	1998	1998	NUM
ftr-420	427	13	,	,	PUNCT
ftr-420	427	14	the	the	DET
ftr-420	427	15	oecd	oecd	PROPN
ftr-420	427	16	launched	launch	VERB
ftr-420	427	17	a	a	DET
ftr-420	427	18	new	new	ADJ
ftr-420	427	19	assault	assault	NOUN
ftr-420	427	20	on	on	ADP
ftr-420	427	21	the	the	DET
ftr-420	427	22	secrecy	secrecy	NOUN
ftr-420	427	23	of	of	ADP
ftr-420	427	24	tax	tax	NOUN
ftr-420	427	25	havens	haven	NOUN
ftr-420	427	26	when	when	SCONJ
ftr-420	427	27	it	it	PRON
ftr-420	427	28	published	publish	VERB
ftr-420	427	29	a	a	DET
ftr-420	427	30	report	report	NOUN
ftr-420	427	31	entitled	entitle	VERB
ftr-420	427	32	“	"	PUNCT
ftr-420	427	33	harmful	harmful	ADJ
ftr-420	427	34	tax	tax	NOUN
ftr-420	427	35	competition	competition	NOUN
ftr-420	427	36	–	–	PUNCT
ftr-420	427	37	an	an	DET
ftr-420	427	38	emerging	emerge	VERB
ftr-420	427	39	global	global	ADJ
ftr-420	427	40	issue	issue	NOUN
ftr-420	427	41	,	,	PUNCT
ftr-420	427	42	”	"	PUNCT
ftr-420	427	43	addressing	address	VERB
ftr-420	427	44	“	"	PUNCT
ftr-420	427	45	harmful	harmful	ADJ
ftr-420	427	46	tax	tax	NOUN
ftr-420	427	47	practices	practice	NOUN
ftr-420	427	48	”	"	PUNCT
ftr-420	427	49	in	in	ADP
ftr-420	427	50	both	both	DET
ftr-420	427	51	member	member	NOUN
ftr-420	427	52	and	and	CCONJ
ftr-420	427	53	nonmember	nonmember	NOUN
ftr-420	427	54	countries	country	NOUN
ftr-420	427	55	.	.	PUNCT
ftr-420	428	1	a	a	DET
ftr-420	428	2	follow	follow	VERB
ftr-420	428	3	-	-	PUNCT
ftr-420	428	4	up	up	ADP
ftr-420	428	5	report	report	NOUN
ftr-420	428	6	in	in	ADP
ftr-420	428	7	june	june	PROPN
ftr-420	428	8	,	,	PUNCT
ftr-420	428	9	2000	2000	NUM
ftr-420	428	10	,	,	PUNCT
ftr-420	428	11	listed	list	VERB
ftr-420	428	12	35	35	NUM
ftr-420	428	13	jurisdictions58	jurisdictions58	NOUN
ftr-420	428	14	that	that	PRON
ftr-420	428	15	were	be	AUX
ftr-420	428	16	considered	consider	VERB
ftr-420	428	17	to	to	PART
ftr-420	428	18	be	be	AUX
ftr-420	428	19	tax	tax	NOUN
ftr-420	428	20	havens	haven	NOUN
ftr-420	428	21	and	and	CCONJ
ftr-420	428	22	that	that	PRON
ftr-420	428	23	would	would	AUX
ftr-420	428	24	have	have	VERB
ftr-420	428	25	to	to	PART
ftr-420	428	26	make	make	VERB
ftr-420	428	27	commitments	commitment	NOUN
ftr-420	428	28	to	to	PART
ftr-420	428	29	eliminate	eliminate	VERB
ftr-420	428	30	“	"	PUNCT
ftr-420	428	31	harmful	harmful	ADJ
ftr-420	428	32	tax	tax	NOUN
ftr-420	428	33	practices	practice	NOUN
ftr-420	428	34	”	"	PUNCT
ftr-420	428	35	to	to	PART
ftr-420	428	36	avoid	avoid	VERB
ftr-420	428	37	being	be	AUX
ftr-420	428	38	labeled	label	VERB
ftr-420	428	39	“	"	PUNCT
ftr-420	428	40	uncooperative	uncooperative	ADJ
ftr-420	428	41	tax	tax	NOUN
ftr-420	428	42	havens	haven	NOUN
ftr-420	428	43	.	.	PUNCT
ftr-420	428	44	”	"	PUNCT
ftr-420	429	1	the	the	DET
ftr-420	429	2	incoming	incoming	ADJ
ftr-420	429	3	bush	bush	PROPN
ftr-420	429	4	administration	administration	NOUN
ftr-420	429	5	was	be	AUX
ftr-420	429	6	heavily59	heavily59	NOUN
ftr-420	429	7	lobbied	lobby	VERB
ftr-420	429	8	to	to	PART
ftr-420	429	9	reject	reject	VERB
ftr-420	429	10	this	this	DET
ftr-420	429	11	initiative	initiative	NOUN
ftr-420	429	12	(	(	PUNCT
ftr-420	429	13	as	as	ADV
ftr-420	429	14	well	well	ADV
ftr-420	429	15	as	as	ADP
ftr-420	429	16	the	the	DET
ftr-420	429	17	proposed	propose	VERB
ftr-420	429	18	regulation	regulation	NOUN
ftr-420	429	19	on	on	ADP
ftr-420	429	20	bank	bank	NOUN
ftr-420	429	21	deposits	deposit	NOUN
ftr-420	429	22	)	)	PUNCT
ftr-420	429	23	,	,	PUNCT
ftr-420	429	24	and	and	CCONJ
ftr-420	429	25	on	on	ADP
ftr-420	429	26	may	may	PROPN
ftr-420	429	27	10	10	NUM
ftr-420	429	28	,	,	PUNCT
ftr-420	429	29	2001	2001	NUM
ftr-420	429	30	,	,	PUNCT
ftr-420	429	31	secretary	secretary	NOUN
ftr-420	429	32	of	of	ADP
ftr-420	429	33	the	the	DET
ftr-420	429	34	treasury	treasury	PROPN
ftr-420	429	35	paul	paul	PROPN
ftr-420	429	36	o’neill60	o’neill60	PROPN
ftr-420	429	37	57	57	NUM
ftr-420	429	38	.	.	PUNCT
ftr-420	430	1	see	see	VERB
ftr-420	430	2	rev	rev	PROPN
ftr-420	430	3	.	.	PROPN
ftr-420	430	4	rul	rul	PROPN
ftr-420	430	5	.	.	PUNCT
ftr-420	431	1	2003	2003	NUM
ftr-420	431	2	-	-	SYM
ftr-420	431	3	109	109	NUM
ftr-420	431	4	,	,	PUNCT
ftr-420	431	5	2003	2003	NUM
ftr-420	431	6	tnt	tnt	PROPN
ftr-420	431	7	190	190	NUM
ftr-420	431	8	-	-	SYM
ftr-420	431	9	18	18	NUM
ftr-420	431	10	,	,	PUNCT
ftr-420	431	11	for	for	ADP
ftr-420	431	12	an	an	DET
ftr-420	431	13	updated	update	VERB
ftr-420	431	14	list	list	NOUN
ftr-420	431	15	of	of	ADP
ftr-420	431	16	these	these	DET
ftr-420	431	17	countries	country	NOUN
ftr-420	431	18	.	.	PUNCT
ftr-420	432	1	58	58	NUM
ftr-420	432	2	.	.	PUNCT
ftr-420	433	1	oecd	oecd	PROPN
ftr-420	433	2	,	,	PUNCT
ftr-420	433	3	harmful	harmful	ADJ
ftr-420	433	4	tax	tax	NOUN
ftr-420	433	5	competition	competition	NOUN
ftr-420	433	6	–	–	PUNCT
ftr-420	433	7	an	an	DET
ftr-420	433	8	emerging	emerge	VERB
ftr-420	433	9	global	global	ADJ
ftr-420	433	10	issue	issue	NOUN
ftr-420	433	11	(	(	PUNCT
ftr-420	433	12	1998	1998	NUM
ftr-420	433	13	)	)	PUNCT
ftr-420	434	1	[	[	X
ftr-420	434	2	hereinafter	hereinafter	NOUN
ftr-420	434	3	“	"	PUNCT
ftr-420	434	4	1998	1998	NUM
ftr-420	434	5	oecd	oecd	PROPN
ftr-420	434	6	report	report	PROPN
ftr-420	434	7	”	"	PUNCT
ftr-420	434	8	]	]	PUNCT
ftr-420	434	9	.	.	PUNCT
ftr-420	435	1	see	see	VERB
ftr-420	435	2	“	"	PUNCT
ftr-420	435	3	tax	tax	NOUN
ftr-420	435	4	evaders	evader	NOUN
ftr-420	435	5	beware	beware	VERB
ftr-420	435	6	:	:	PUNCT
ftr-420	435	7	rich	rich	ADJ
ftr-420	435	8	countries	country	NOUN
ftr-420	435	9	prepare	prepare	VERB
ftr-420	435	10	for	for	ADP
ftr-420	435	11	crackdown	crackdown	NOUN
ftr-420	435	12	on	on	ADP
ftr-420	435	13	havens	haven	NOUN
ftr-420	435	14	,	,	PUNCT
ftr-420	435	15	”	"	PUNCT
ftr-420	435	16	wall	wall	PROPN
ftr-420	435	17	st	st	PROPN
ftr-420	435	18	.	.	PROPN
ftr-420	435	19	j.	j.	PROPN
ftr-420	435	20	,	,	PUNCT
ftr-420	435	21	may	may	AUX
ftr-420	435	22	21	21	NUM
ftr-420	435	23	,	,	PUNCT
ftr-420	435	24	1998	1998	NUM
ftr-420	435	25	,	,	PUNCT
ftr-420	435	26	page	page	NOUN
ftr-420	435	27	a12	a12	NOUN
ftr-420	435	28	.	.	PUNCT
ftr-420	436	1	for	for	ADP
ftr-420	436	2	a	a	DET
ftr-420	436	3	thorough	thorough	ADJ
ftr-420	436	4	discussion	discussion	NOUN
ftr-420	436	5	of	of	ADP
ftr-420	436	6	the	the	DET
ftr-420	436	7	report	report	NOUN
ftr-420	436	8	,	,	PUNCT
ftr-420	436	9	see	see	VERB
ftr-420	436	10	david	david	PROPN
ftr-420	436	11	e.	e.	PROPN
ftr-420	436	12	spencer	spencer	PROPN
ftr-420	436	13	,	,	PUNCT
ftr-420	436	14	“	"	PUNCT
ftr-420	436	15	oecd	oecd	PROPN
ftr-420	436	16	report	report	NOUN
ftr-420	436	17	cracks	crack	VERB
ftr-420	436	18	down	down	ADP
ftr-420	436	19	on	on	ADP
ftr-420	436	20	harmful	harmful	ADJ
ftr-420	436	21	tax	tax	NOUN
ftr-420	436	22	competition	competition	NOUN
ftr-420	436	23	,	,	PUNCT
ftr-420	436	24	”	"	PUNCT
ftr-420	436	25	9	9	NUM
ftr-420	436	26	journal	journal	NOUN
ftr-420	436	27	of	of	ADP
ftr-420	436	28	int’l	int’l	NUM
ftr-420	436	29	tax’n	tax’n	NUM
ftr-420	436	30	26	26	NUM
ftr-420	436	31	(	(	PUNCT
ftr-420	436	32	1998	1998	NUM
ftr-420	436	33	)	)	PUNCT
ftr-420	436	34	.	.	PUNCT
ftr-420	437	1	59	59	NUM
ftr-420	437	2	.	.	PUNCT
ftr-420	438	1	oecd	oecd	PROPN
ftr-420	438	2	,	,	PUNCT
ftr-420	438	3	progress	progress	NOUN
ftr-420	438	4	in	in	ADP
ftr-420	438	5	identifying	identify	VERB
ftr-420	438	6	and	and	CCONJ
ftr-420	438	7	eliminating	eliminate	VERB
ftr-420	438	8	harmful	harmful	ADJ
ftr-420	438	9	tax	tax	NOUN
ftr-420	438	10	practices	practice	NOUN
ftr-420	438	11	(	(	PUNCT
ftr-420	438	12	oecd	oecd	PROPN
ftr-420	438	13	2000	2000	NUM
ftr-420	438	14	)	)	PUNCT
ftr-420	438	15	.	.	PUNCT
ftr-420	439	1	see	see	VERB
ftr-420	439	2	discussion	discussion	NOUN
ftr-420	439	3	in	in	ADP
ftr-420	439	4	david	david	PROPN
ftr-420	439	5	e.	e.	PROPN
ftr-420	439	6	spencer	spencer	PROPN
ftr-420	439	7	,	,	PUNCT
ftr-420	439	8	stepping	step	VERB
ftr-420	439	9	up	up	ADP
ftr-420	439	10	the	the	DET
ftr-420	439	11	pressure	pressure	NOUN
ftr-420	439	12	on	on	ADP
ftr-420	439	13	tax	tax	NOUN
ftr-420	439	14	havens	haven	NOUN
ftr-420	439	15	:	:	PUNCT
ftr-420	439	16	an	an	DET
ftr-420	439	17	update	update	NOUN
ftr-420	439	18	(	(	PUNCT
ftr-420	439	19	part	part	NOUN
ftr-420	439	20	1	1	NUM
ftr-420	439	21	)	)	PUNCT
ftr-420	439	22	,	,	PUNCT
ftr-420	439	23	12	12	NUM
ftr-420	439	24	j.	j.	PROPN
ftr-420	439	25	int’l	int’l	NUM
ftr-420	439	26	tax’n	tax’n	NUM
ftr-420	439	27	26	26	NUM
ftr-420	439	28	(	(	PUNCT
ftr-420	439	29	2001	2001	NUM
ftr-420	439	30	)	)	PUNCT
ftr-420	439	31	.	.	PUNCT
ftr-420	440	1	the	the	DET
ftr-420	440	2	1998	1998	NUM
ftr-420	440	3	report	report	NOUN
ftr-420	440	4	said	say	VERB
ftr-420	440	5	that	that	SCONJ
ftr-420	440	6	“	"	PUNCT
ftr-420	440	7	[	[	X
ftr-420	440	8	t]he	t]he	ADV
ftr-420	440	9	necessary	necessary	ADJ
ftr-420	440	10	starting	starting	NOUN
ftr-420	440	11	point	point	NOUN
ftr-420	440	12	to	to	PART
ftr-420	440	13	identify	identify	VERB
ftr-420	440	14	a	a	DET
ftr-420	440	15	tax	tax	NOUN
ftr-420	440	16	haven	haven	NOUN
ftr-420	440	17	is	be	AUX
ftr-420	440	18	to	to	PART
ftr-420	440	19	ask	ask	VERB
ftr-420	440	20	(	(	PUNCT
ftr-420	440	21	a	a	X
ftr-420	440	22	)	)	PUNCT
ftr-420	440	23	whether	whether	SCONJ
ftr-420	440	24	a	a	DET
ftr-420	440	25	jurisdiction	jurisdiction	NOUN
ftr-420	440	26	imposes	impose	VERB
ftr-420	440	27	no	no	PRON
ftr-420	440	28	or	or	CCONJ
ftr-420	440	29	only	only	ADV
ftr-420	440	30	nominal	nominal	ADJ
ftr-420	440	31	taxes	taxis	NOUN
ftr-420	440	32	.	.	PUNCT
ftr-420	440	33	.	.	PUNCT
ftr-420	440	34	.	.	PUNCT
ftr-420	441	1	and	and	CCONJ
ftr-420	441	2	offers	offer	VERB
ftr-420	441	3	itself	itself	PRON
ftr-420	441	4	.	.	PUNCT
ftr-420	441	5	.	.	PUNCT
ftr-420	442	1	.	.	PUNCT
ftr-420	443	1	as	as	ADP
ftr-420	443	2	a	a	DET
ftr-420	443	3	place	place	NOUN
ftr-420	443	4	to	to	PART
ftr-420	443	5	be	be	AUX
ftr-420	443	6	used	use	VERB
ftr-420	443	7	by	by	ADP
ftr-420	443	8	nonresidents	nonresident	NOUN
ftr-420	443	9	to	to	PART
ftr-420	443	10	escape	escape	VERB
ftr-420	443	11	tax	tax	NOUN
ftr-420	443	12	in	in	ADP
ftr-420	443	13	their	their	PRON
ftr-420	443	14	country	country	NOUN
ftr-420	443	15	of	of	ADP
ftr-420	443	16	residence	residence	NOUN
ftr-420	443	17	.	.	PUNCT
ftr-420	443	18	”	"	PUNCT
ftr-420	444	1	1998	1998	NUM
ftr-420	444	2	oecd	oecd	PROPN
ftr-420	444	3	report	report	PROPN
ftr-420	444	4	,	,	PUNCT
ftr-420	444	5	supra	supra	PROPN
ftr-420	444	6	note	note	NOUN
ftr-420	444	7	58	58	NUM
ftr-420	444	8	,	,	PUNCT
ftr-420	444	9	at	at	ADP
ftr-420	444	10	¶	¶	PROPN
ftr-420	444	11	52	52	NUM
ftr-420	444	12	.	.	PUNCT
ftr-420	445	1	it	it	PRON
ftr-420	445	2	then	then	ADV
ftr-420	445	3	goes	go	VERB
ftr-420	445	4	on	on	ADP
ftr-420	445	5	to	to	PART
ftr-420	445	6	list	list	VERB
ftr-420	445	7	other	other	ADJ
ftr-420	445	8	“	"	PUNCT
ftr-420	445	9	key	key	ADJ
ftr-420	445	10	factors	factor	NOUN
ftr-420	445	11	,	,	PUNCT
ftr-420	445	12	”	"	PUNCT
ftr-420	445	13	i.e.	i.e.	X
ftr-420	445	14	,	,	PUNCT
ftr-420	445	15	“	"	PUNCT
ftr-420	445	16	(	(	PUNCT
ftr-420	445	17	b	b	X
ftr-420	445	18	)	)	PUNCT
ftr-420	445	19	laws	law	NOUN
ftr-420	445	20	or	or	CCONJ
ftr-420	445	21	administrative	administrative	ADJ
ftr-420	445	22	practices	practice	NOUN
ftr-420	445	23	which	which	PRON
ftr-420	445	24	prevent	prevent	VERB
ftr-420	445	25	the	the	DET
ftr-420	445	26	effective	effective	ADJ
ftr-420	445	27	exchange	exchange	NOUN
ftr-420	445	28	of	of	ADP
ftr-420	445	29	relevant	relevant	ADJ
ftr-420	445	30	information	information	NOUN
ftr-420	445	31	with	with	ADP
ftr-420	445	32	other	other	ADJ
ftr-420	445	33	governments	government	NOUN
ftr-420	445	34	on	on	ADP
ftr-420	445	35	taxpayers	taxpayer	NOUN
ftr-420	445	36	benefitting	benefit	VERB
ftr-420	445	37	from	from	ADP
ftr-420	445	38	the	the	DET
ftr-420	445	39	low	low	ADJ
ftr-420	445	40	or	or	CCONJ
ftr-420	445	41	no	no	PRON
ftr-420	445	42	tax	tax	NOUN
ftr-420	445	43	jurisdiction	jurisdiction	NOUN
ftr-420	445	44	(	(	PUNCT
ftr-420	445	45	c	c	NOUN
ftr-420	445	46	)	)	PUNCT
ftr-420	445	47	lack	lack	NOUN
ftr-420	445	48	of	of	ADP
ftr-420	445	49	transparency	transparency	NOUN
ftr-420	445	50	and	and	CCONJ
ftr-420	445	51	(	(	PUNCT
ftr-420	445	52	d	d	X
ftr-420	445	53	)	)	PUNCT
ftr-420	445	54	the	the	DET
ftr-420	445	55	absence	absence	NOUN
ftr-420	445	56	of	of	ADP
ftr-420	445	57	a	a	DET
ftr-420	445	58	requirement	requirement	NOUN
ftr-420	445	59	that	that	SCONJ
ftr-420	445	60	the	the	DET
ftr-420	445	61	activity	activity	NOUN
ftr-420	445	62	be	be	AUX
ftr-420	445	63	substantial	substantial	ADJ
ftr-420	445	64	,	,	PUNCT
ftr-420	445	65	since	since	SCONJ
ftr-420	445	66	it	it	PRON
ftr-420	445	67	would	would	AUX
ftr-420	445	68	suggest	suggest	VERB
ftr-420	445	69	that	that	SCONJ
ftr-420	445	70	a	a	DET
ftr-420	445	71	jurisdiction	jurisdiction	NOUN
ftr-420	445	72	may	may	AUX
ftr-420	445	73	be	be	AUX
ftr-420	445	74	attempting	attempt	VERB
ftr-420	445	75	to	to	PART
ftr-420	445	76	attract	attract	VERB
ftr-420	445	77	investment	investment	NOUN
ftr-420	445	78	or	or	CCONJ
ftr-420	445	79	transactions	transaction	NOUN
ftr-420	445	80	that	that	PRON
ftr-420	445	81	are	be	AUX
ftr-420	445	82	purely	purely	ADV
ftr-420	445	83	tax	tax	NOUN
ftr-420	445	84	driven	drive	VERB
ftr-420	445	85	.	.	PUNCT
ftr-420	445	86	”	"	PUNCT
ftr-420	446	1	i	i	PRON
ftr-420	446	2	d.	d.	PROPN
ftr-420	446	3	see	see	VERB
ftr-420	446	4	also	also	ADV
ftr-420	446	5	i	i	PROPN
ftr-420	446	6	d.	d.	PROPN
ftr-420	446	7	at	at	ADP
ftr-420	446	8	¶	¶	PROPN
ftr-420	446	9	49	49	NUM
ftr-420	446	10	,	,	PUNCT
ftr-420	446	11	noting	note	VERB
ftr-420	446	12	that	that	SCONJ
ftr-420	446	13	“	"	PUNCT
ftr-420	446	14	[	[	X
ftr-420	446	15	t]ax	t]ax	PRON
ftr-420	446	16	havens	haven	NOUN
ftr-420	446	17	serve	serve	VERB
ftr-420	446	18	three	three	NUM
ftr-420	446	19	main	main	ADJ
ftr-420	446	20	purposes	purpose	NOUN
ftr-420	446	21	:	:	PUNCT
ftr-420	446	22	they	they	PRON
ftr-420	446	23	provide	provide	VERB
ftr-420	446	24	a	a	DET
ftr-420	446	25	location	location	NOUN
ftr-420	446	26	for	for	ADP
ftr-420	446	27	holding	hold	VERB
ftr-420	446	28	passive	passive	ADJ
ftr-420	446	29	investments	investment	NOUN
ftr-420	446	30	(	(	PUNCT
ftr-420	446	31	“	"	PUNCT
ftr-420	446	32	money	money	NOUN
ftr-420	446	33	boxes	box	NOUN
ftr-420	446	34	”	"	PUNCT
ftr-420	446	35	)	)	PUNCT
ftr-420	446	36	;	;	PUNCT
ftr-420	446	37	they	they	PRON
ftr-420	446	38	provide	provide	VERB
ftr-420	446	39	a	a	DET
ftr-420	446	40	location	location	NOUN
ftr-420	446	41	where	where	SCONJ
ftr-420	446	42	“	"	PUNCT
ftr-420	446	43	paper	paper	NOUN
ftr-420	446	44	”	"	PUNCT
ftr-420	446	45	profits	profit	NOUN
ftr-420	446	46	may	may	AUX
ftr-420	446	47	be	be	AUX
ftr-420	446	48	booked	book	VERB
ftr-420	446	49	;	;	PUNCT
ftr-420	446	50	and	and	CCONJ
ftr-420	446	51	they	they	PRON
ftr-420	446	52	enable	enable	VERB
ftr-420	446	53	the	the	DET
ftr-420	446	54	affairs	affair	NOUN
ftr-420	446	55	of	of	ADP
ftr-420	446	56	taxpayers	taxpayer	NOUN
ftr-420	446	57	,	,	PUNCT
ftr-420	446	58	particularly	particularly	ADV
ftr-420	446	59	their	their	PRON
ftr-420	446	60	bank	bank	NOUN
ftr-420	446	61	accounts	account	NOUN
ftr-420	446	62	,	,	PUNCT
ftr-420	446	63	to	to	PART
ftr-420	446	64	be	be	AUX
ftr-420	446	65	effectively	effectively	ADV
ftr-420	446	66	shielded	shield	VERB
ftr-420	446	67	from	from	ADP
ftr-420	446	68	scrutiny	scrutiny	NOUN
ftr-420	446	69	by	by	ADP
ftr-420	446	70	tax	tax	NOUN
ftr-420	446	71	authorities	authority	NOUN
ftr-420	446	72	of	of	ADP
ftr-420	446	73	other	other	ADJ
ftr-420	446	74	countries	country	NOUN
ftr-420	446	75	.	.	PUNCT
ftr-420	446	76	”	"	PUNCT
ftr-420	447	1	60	60	NUM
ftr-420	447	2	.	.	PUNCT
ftr-420	448	1	the	the	DET
ftr-420	448	2	lobbying	lobbying	NOUN
ftr-420	448	3	efforts	effort	NOUN
ftr-420	448	4	were	be	AUX
ftr-420	448	5	coordinated	coordinate	VERB
ftr-420	448	6	by	by	ADP
ftr-420	448	7	daniel	daniel	PROPN
ftr-420	448	8	mitchell	mitchell	PROPN
ftr-420	448	9	of	of	ADP
ftr-420	448	10	the	the	DET
ftr-420	448	11	heritage	heritage	NOUN
ftr-420	448	12	foundation	foundation	NOUN
ftr-420	448	13	,	,	PUNCT
ftr-420	448	14	and	and	CCONJ
ftr-420	448	15	andrew	andrew	PROPN
ftr-420	448	16	quinlan	quinlan	PROPN
ftr-420	448	17	,	,	PUNCT
ftr-420	448	18	president	president	NOUN
ftr-420	448	19	of	of	ADP
ftr-420	448	20	the	the	DET
ftr-420	448	21	center	center	NOUN
ftr-420	448	22	for	for	ADP
ftr-420	448	23	freedom	freedom	NOUN
ftr-420	448	24	and	and	CCONJ
ftr-420	448	25	prosperity	prosperity	NOUN
ftr-420	448	26	(	(	PUNCT
ftr-420	448	27	“	"	PUNCT
ftr-420	448	28	cfp	cfp	NOUN
ftr-420	448	29	”	"	PUNCT
ftr-420	448	30	)	)	PUNCT
ftr-420	448	31	.	.	PUNCT
ftr-420	449	1	see	see	VERB
ftr-420	449	2	anand	anand	PROPN
ftr-420	449	3	giriharadas	giriharadas	PROPN
ftr-420	449	4	,	,	PUNCT
ftr-420	449	5	“	"	PUNCT
ftr-420	449	6	the	the	DET
ftr-420	449	7	treasury	treasury	NOUN
ftr-420	449	8	coddles	coddle	VERB
ftr-420	449	9	tax	tax	NOUN
ftr-420	449	10	cheats	cheat	NOUN
ftr-420	449	11	–	–	PUNCT
ftr-420	449	12	sacred	sacred	ADJ
ftr-420	449	13	havens	haven	NOUN
ftr-420	449	14	,	,	PUNCT
ftr-420	449	15	”	"	PUNCT
ftr-420	449	16	the	the	DET
ftr-420	449	17	new	new	PROPN
ftr-420	449	18	republic	republic	NOUN
ftr-420	449	19	online	online	ADV
ftr-420	449	20	,	,	PUNCT
ftr-420	449	21	posted	post	VERB
ftr-420	449	22	august	august	PROPN
ftr-420	449	23	21	21	NUM
ftr-420	449	24	,	,	PUNCT
ftr-420	449	25	2001	2001	NUM
ftr-420	449	26	(	(	PUNCT
ftr-420	449	27	describing	describe	VERB
ftr-420	449	28	various	various	ADJ
ftr-420	449	29	closed	closed	ADJ
ftr-420	449	30	-	-	PUNCT
ftr-420	449	31	door	door	NOUN
ftr-420	449	32	meetings	meeting	NOUN
ftr-420	449	33	of	of	ADP
ftr-420	449	34	cfp	cfp	PROPN
ftr-420	449	35	lobbyists	lobbyist	NOUN
ftr-420	449	36	with	with	ADP
ftr-420	449	37	administration	administration	NOUN
ftr-420	449	38	officials	official	NOUN
ftr-420	449	39	)	)	PUNCT
ftr-420	449	40	;	;	PUNCT
ftr-420	449	41	exhibits	exhibit	VERB
ftr-420	449	42	11	11	NUM
ftr-420	449	43	-	-	SYM
ftr-420	449	44	15	15	NUM
ftr-420	449	45	to	to	ADP
ftr-420	449	46	hearings	hearing	NOUN
ftr-420	449	47	before	before	ADP
ftr-420	449	48	permanent	permanent	ADJ
ftr-420	449	49	subcommittee	subcommittee	NOUN
ftr-420	449	50	on	on	ADP
ftr-420	449	51	investigations	investigation	NOUN
ftr-420	449	52	of	of	ADP
ftr-420	449	53	the	the	DET
ftr-420	449	54	senate	senate	PROPN
ftr-420	449	55	committee	committee	PROPN
ftr-420	449	56	on	on	ADP
ftr-420	449	57	governmental	governmental	ADJ
ftr-420	449	58	affairs	affair	NOUN
ftr-420	449	59	,	,	PUNCT
ftr-420	449	60	july	july	PROPN
ftr-420	449	61	18	18	NUM
ftr-420	449	62	,	,	PUNCT
ftr-420	449	63	2001	2001	NUM
ftr-420	449	64	,	,	PUNCT
ftr-420	449	65	reprinted	reprint	VERB
ftr-420	449	66	in	in	ADP
ftr-420	449	67	2001	2001	NUM
ftr-420	449	68	tnt	tnt	PROPN
ftr-420	449	69	139	139	NUM
ftr-420	449	70	-	-	SYM
ftr-420	449	71	3	3	NUM
ftr-420	449	72	[	[	X
ftr-420	449	73	hereinafter	hereinafter	NOUN
ftr-420	449	74	“	"	PUNCT
ftr-420	449	75	hearings	hearing	NOUN
ftr-420	449	76	”	"	PUNCT
ftr-420	449	77	]	]	PUNCT
ftr-420	449	78	(	(	PUNCT
ftr-420	449	79	memorandum	memorandum	NOUN
ftr-420	449	80	from	from	ADP
ftr-420	449	81	the	the	DET
ftr-420	449	82	prosperity	prosperity	NOUN
ftr-420	449	83	institute	institute	NOUN
ftr-420	449	84	,	,	PUNCT
ftr-420	449	85	and	and	CCONJ
ftr-420	449	86	special	special	ADJ
ftr-420	449	87	alert	alert	NOUN
ftr-420	449	88	,	,	PUNCT
ftr-420	449	89	strategic	strategic	ADJ
ftr-420	449	90	memos	memo	NOUN
ftr-420	449	91	and	and	CCONJ
ftr-420	449	92	press	press	NOUN
ftr-420	449	93	statements	statement	NOUN
ftr-420	449	94	of	of	ADP
ftr-420	449	95	the	the	DET
ftr-420	449	96	cfp	cfp	NOUN
ftr-420	449	97	)	)	PUNCT
ftr-420	449	98	;	;	PUNCT
ftr-420	449	99	“	"	PUNCT
ftr-420	449	100	avenue	avenue	NOUN
ftr-420	449	101	of	of	ADP
ftr-420	449	102	the	the	DET
ftr-420	449	103	americas	america	NOUN
ftr-420	449	104	:	:	PUNCT
ftr-420	449	105	oecd	oecd	PROPN
ftr-420	449	106	meets	meet	VERB
ftr-420	449	107	the	the	DET
ftr-420	449	108	xfl	xfl	NOUN
ftr-420	449	109	,	,	PUNCT
ftr-420	449	110	”	"	PUNCT
ftr-420	449	111	financial	financial	ADJ
ftr-420	449	112	times	time	NOUN
ftr-420	449	113	,	,	PUNCT
ftr-420	449	114	feb	feb	PROPN
ftr-420	449	115	.	.	PROPN
ftr-420	449	116	14	14	NUM
ftr-420	449	117	,	,	PUNCT
ftr-420	449	118	2001	2001	NUM
ftr-420	449	119	(	(	PUNCT
ftr-420	449	120	describing	describe	VERB
ftr-420	449	121	lobbying	lobbying	NOUN
ftr-420	449	122	against	against	ADP
ftr-420	449	123	oecd	oecd	PROPN
ftr-420	449	124	initiative	initiative	NOUN
ftr-420	449	125	by	by	ADP
ftr-420	449	126	598	598	NUM
ftr-420	449	127	florida	florida	PROPN
ftr-420	449	128	tax	tax	NOUN
ftr-420	449	129	review	review	NOUN
ftr-420	449	130	[	[	X
ftr-420	449	131	vol.6:6	vol.6:6	NOUN
ftr-420	449	132	publicly	publicly	ADV
ftr-420	449	133	expressed	express	VERB
ftr-420	449	134	disagreement	disagreement	NOUN
ftr-420	449	135	with	with	ADP
ftr-420	449	136	any	any	DET
ftr-420	449	137	effort	effort	NOUN
ftr-420	449	138	“	"	PUNCT
ftr-420	449	139	to	to	PART
ftr-420	449	140	harmonize	harmonize	VERB
ftr-420	449	141	world	world	NOUN
ftr-420	449	142	tax	tax	NOUN
ftr-420	449	143	systems	system	NOUN
ftr-420	449	144	.	.	PUNCT
ftr-420	449	145	”	"	PUNCT
ftr-420	450	1	as	as	ADP
ftr-420	450	2	a	a	DET
ftr-420	450	3	result	result	NOUN
ftr-420	450	4	,	,	PUNCT
ftr-420	450	5	the	the	DET
ftr-420	450	6	oecd	oecd	PROPN
ftr-420	450	7	initiative	initiative	NOUN
ftr-420	450	8	underwent	underwent	NOUN
ftr-420	450	9	modifications	modification	NOUN
ftr-420	450	10	in	in	ADP
ftr-420	450	11	june61	june61	ADJ
ftr-420	450	12	2001	2001	NUM
ftr-420	450	13	so	so	SCONJ
ftr-420	450	14	that	that	SCONJ
ftr-420	450	15	cooperation	cooperation	NOUN
ftr-420	450	16	by	by	ADP
ftr-420	450	17	tax	tax	NOUN
ftr-420	450	18	havens	haven	NOUN
ftr-420	450	19	required	require	VERB
ftr-420	450	20	only	only	ADV
ftr-420	450	21	that	that	SCONJ
ftr-420	450	22	they	they	PRON
ftr-420	450	23	commit	commit	VERB
ftr-420	450	24	to62	to62	PROPN
ftr-420	450	25	andrew	andrew	PROPN
ftr-420	450	26	quinlan	quinlan	PROPN
ftr-420	450	27	“	"	PUNCT
ftr-420	450	28	former	former	ADJ
ftr-420	450	29	amateur	amateur	ADJ
ftr-420	450	30	football	football	NOUN
ftr-420	450	31	player	player	NOUN
ftr-420	450	32	and	and	CCONJ
ftr-420	450	33	inside	inside	ADP
ftr-420	450	34	-	-	PUNCT
ftr-420	450	35	the	the	DET
ftr-420	450	36	-	-	PUNCT
ftr-420	450	37	beltway	beltway	NOUN
ftr-420	450	38	veteran	veteran	NOUN
ftr-420	450	39	”	"	PUNCT
ftr-420	450	40	and	and	CCONJ
ftr-420	450	41	“	"	PUNCT
ftr-420	450	42	his	his	PRON
ftr-420	450	43	more	more	ADV
ftr-420	450	44	scholarly	scholarly	ADJ
ftr-420	450	45	sidekick	sidekick	NOUN
ftr-420	450	46	,	,	PUNCT
ftr-420	450	47	dan	dan	PROPN
ftr-420	450	48	mitchell	mitchell	PROPN
ftr-420	450	49	”	"	PUNCT
ftr-420	450	50	)	)	PUNCT
ftr-420	450	51	.	.	PUNCT
ftr-420	451	1	the	the	DET
ftr-420	451	2	cfp	cfp	PROPN
ftr-420	451	3	also	also	ADV
ftr-420	451	4	engaged	engage	VERB
ftr-420	451	5	in	in	ADP
ftr-420	451	6	“	"	PUNCT
ftr-420	451	7	an	an	DET
ftr-420	451	8	aggressive	aggressive	ADJ
ftr-420	451	9	grassroots	grassroot	NOUN
ftr-420	451	10	campaign	campaign	NOUN
ftr-420	451	11	,	,	PUNCT
ftr-420	451	12	including	include	VERB
ftr-420	451	13	“	"	PUNCT
ftr-420	451	14	internet	internet	NOUN
ftr-420	451	15	advocacy	advocacy	NOUN
ftr-420	451	16	”	"	PUNCT
ftr-420	451	17	which	which	PRON
ftr-420	451	18	“	"	PUNCT
ftr-420	451	19	generated	generate	VERB
ftr-420	451	20	about	about	ADV
ftr-420	451	21	10,000	10,000	NUM
ftr-420	451	22	emails	email	NOUN
ftr-420	451	23	to	to	ADP
ftr-420	451	24	members	member	NOUN
ftr-420	451	25	of	of	ADP
ftr-420	451	26	congress	congress	PROPN
ftr-420	451	27	or	or	CCONJ
ftr-420	451	28	the	the	DET
ftr-420	451	29	treasury	treasury	NOUN
ftr-420	451	30	secretary	secretary	NOUN
ftr-420	451	31	”	"	PUNCT
ftr-420	451	32	and	and	CCONJ
ftr-420	451	33	“	"	PUNCT
ftr-420	451	34	a	a	DET
ftr-420	451	35	direct	direct	ADJ
ftr-420	451	36	-	-	PUNCT
ftr-420	451	37	mail	mail	NOUN
ftr-420	451	38	crusade	crusade	NOUN
ftr-420	451	39	”	"	PUNCT
ftr-420	451	40	in	in	ADP
ftr-420	451	41	which	which	PRON
ftr-420	451	42	it	it	PRON
ftr-420	451	43	contracted	contract	VERB
ftr-420	451	44	for	for	ADP
ftr-420	451	45	“	"	PUNCT
ftr-420	451	46	100,000	100,000	NUM
ftr-420	451	47	pieces	piece	NOUN
ftr-420	451	48	of	of	ADP
ftr-420	451	49	mail	mail	NOUN
ftr-420	451	50	to	to	ADP
ftr-420	451	51	targeted	target	VERB
ftr-420	451	52	citizens	citizen	NOUN
ftr-420	451	53	.	.	PUNCT
ftr-420	451	54	”	"	PUNCT
ftr-420	452	1	see	see	AUX
ftr-420	452	2	exhibit	exhibit	NOUN
ftr-420	452	3	13	13	NUM
ftr-420	452	4	to	to	ADP
ftr-420	452	5	hearings	hearing	NOUN
ftr-420	452	6	,	,	PUNCT
ftr-420	452	7	supra	supra	NOUN
ftr-420	452	8	,	,	PUNCT
ftr-420	452	9	memorandum	memorandum	NOUN
ftr-420	452	10	of	of	ADP
ftr-420	452	11	dan	dan	PROPN
ftr-420	452	12	mitchell	mitchell	PROPN
ftr-420	452	13	to	to	ADP
ftr-420	452	14	leaders	leader	NOUN
ftr-420	452	15	of	of	ADP
ftr-420	452	16	low	low	ADJ
ftr-420	452	17	-	-	PUNCT
ftr-420	452	18	tax	tax	NOUN
ftr-420	452	19	jurisdictions	jurisdiction	NOUN
ftr-420	452	20	and	and	CCONJ
ftr-420	452	21	supporters	supporter	NOUN
ftr-420	452	22	of	of	ADP
ftr-420	452	23	tax	tax	NOUN
ftr-420	452	24	competition	competition	NOUN
ftr-420	452	25	,	,	PUNCT
ftr-420	452	26	financial	financial	ADJ
ftr-420	452	27	privacy	privacy	NOUN
ftr-420	452	28	,	,	PUNCT
ftr-420	452	29	and	and	CCONJ
ftr-420	452	30	fiscal	fiscal	ADJ
ftr-420	452	31	sovereignty	sovereignty	NOUN
ftr-420	452	32	,	,	PUNCT
ftr-420	452	33	dated	date	VERB
ftr-420	452	34	june	june	PROPN
ftr-420	452	35	16	16	NUM
ftr-420	452	36	,	,	PUNCT
ftr-420	452	37	2001	2001	NUM
ftr-420	452	38	.	.	PUNCT
ftr-420	453	1	girihandas	girihandas	PROPN
ftr-420	453	2	mentions	mention	NOUN
ftr-420	453	3	in	in	ADP
ftr-420	453	4	particular	particular	ADJ
ftr-420	453	5	meetings	meeting	NOUN
ftr-420	453	6	of	of	ADP
ftr-420	453	7	cfp	cfp	PROPN
ftr-420	453	8	lobbyists	lobbyist	NOUN
ftr-420	453	9	with	with	ADP
ftr-420	453	10	mark	mark	PROPN
ftr-420	453	11	weinberger	weinberger	PROPN
ftr-420	453	12	,	,	PUNCT
ftr-420	453	13	assistant	assistant	NOUN
ftr-420	453	14	secretary	secretary	NOUN
ftr-420	453	15	of	of	ADP
ftr-420	453	16	the	the	DET
ftr-420	453	17	treasury	treasury	PROPN
ftr-420	453	18	for	for	ADP
ftr-420	453	19	tax	tax	NOUN
ftr-420	453	20	policy	policy	NOUN
ftr-420	453	21	,	,	PUNCT
ftr-420	453	22	and	and	CCONJ
ftr-420	453	23	an	an	DET
ftr-420	453	24	april	april	PROPN
ftr-420	453	25	meeting	meeting	NOUN
ftr-420	453	26	of	of	ADP
ftr-420	453	27	secretary	secretary	PROPN
ftr-420	453	28	o’neill	o’neill	PROPN
ftr-420	453	29	with	with	ADP
ftr-420	453	30	ed	ed	PROPN
ftr-420	453	31	feulner	feulner	NOUN
ftr-420	453	32	,	,	PUNCT
ftr-420	453	33	president	president	NOUN
ftr-420	453	34	of	of	ADP
ftr-420	453	35	the	the	DET
ftr-420	453	36	heritage	heritage	NOUN
ftr-420	453	37	foundation	foundation	PROPN
ftr-420	453	38	.	.	PUNCT
ftr-420	454	1	see	see	VERB
ftr-420	454	2	also	also	ADV
ftr-420	454	3	lee	lee	PROPN
ftr-420	454	4	a.	a.	PROPN
ftr-420	454	5	sheppard	sheppard	PROPN
ftr-420	454	6	,	,	PUNCT
ftr-420	454	7	news	news	NOUN
ftr-420	454	8	analysis	analysis	NOUN
ftr-420	454	9	–	–	PUNCT
ftr-420	454	10	it	it	PRON
ftr-420	454	11	’s	’	VERB
ftr-420	454	12	the	the	DET
ftr-420	454	13	bank	bank	NOUN
ftr-420	454	14	secrecy	secrecy	NOUN
ftr-420	454	15	,	,	PUNCT
ftr-420	454	16	stupid	stupid	ADJ
ftr-420	454	17	,	,	PUNCT
ftr-420	454	18	91	91	NUM
ftr-420	454	19	tax	tax	NOUN
ftr-420	454	20	notes	note	NOUN
ftr-420	454	21	385	385	NUM
ftr-420	454	22	(	(	PUNCT
ftr-420	454	23	april	april	PROPN
ftr-420	454	24	16	16	NUM
ftr-420	454	25	,	,	PUNCT
ftr-420	454	26	2001	2001	NUM
ftr-420	454	27	)	)	PUNCT
ftr-420	454	28	;	;	PUNCT
ftr-420	454	29	robert	robert	PROPN
ftr-420	454	30	s.	s.	PROPN
ftr-420	454	31	mcintyre	mcintyre	PROPN
ftr-420	454	32	,	,	PUNCT
ftr-420	454	33	“	"	PUNCT
ftr-420	454	34	the	the	DET
ftr-420	454	35	taxonomist	taxonomist	NOUN
ftr-420	454	36	–	–	PUNCT
ftr-420	454	37	tax	tax	NOUN
ftr-420	454	38	cheaters	cheater	NOUN
ftr-420	454	39	’	'	PUNCT
ftr-420	454	40	lobby	lobby	NOUN
ftr-420	454	41	,	,	PUNCT
ftr-420	454	42	”	"	PUNCT
ftr-420	454	43	the	the	DET
ftr-420	454	44	american	american	PROPN
ftr-420	454	45	prospect	prospect	PROPN
ftr-420	454	46	,	,	PUNCT
ftr-420	454	47	june	june	PROPN
ftr-420	454	48	4	4	NUM
ftr-420	454	49	,	,	PUNCT
ftr-420	454	50	2001	2001	NUM
ftr-420	454	51	,	,	PUNCT
ftr-420	454	52	p.	p.	NOUN
ftr-420	454	53	12	12	NUM
ftr-420	454	54	,	,	PUNCT
ftr-420	454	55	available	available	ADJ
ftr-420	454	56	on	on	ADP
ftr-420	454	57	lexis	lexis	NUM
ftr-420	454	58	,	,	PUNCT
ftr-420	454	59	describing	describe	VERB
ftr-420	454	60	the	the	DET
ftr-420	454	61	mission	mission	NOUN
ftr-420	454	62	of	of	ADP
ftr-420	454	63	cfp	cfp	PROPN
ftr-420	454	64	as	as	ADP
ftr-420	454	65	“	"	PUNCT
ftr-420	454	66	to	to	PART
ftr-420	454	67	protect	protect	VERB
ftr-420	454	68	the	the	DET
ftr-420	454	69	god	god	PROPN
ftr-420	454	70	-	-	PUNCT
ftr-420	454	71	given	give	VERB
ftr-420	454	72	right	right	NOUN
ftr-420	454	73	of	of	ADP
ftr-420	454	74	the	the	DET
ftr-420	454	75	rich	rich	ADJ
ftr-420	454	76	and	and	CCONJ
ftr-420	454	77	powerful	powerful	ADJ
ftr-420	454	78	to	to	PART
ftr-420	454	79	evade	evade	VERB
ftr-420	454	80	taxes	taxis	NOUN
ftr-420	454	81	.	.	PUNCT
ftr-420	454	82	”	"	PUNCT
ftr-420	455	1	61	61	NUM
ftr-420	455	2	.	.	PUNCT
ftr-420	456	1	secretary	secretary	PROPN
ftr-420	456	2	of	of	ADP
ftr-420	456	3	treasury	treasury	PROPN
ftr-420	456	4	,	,	PUNCT
ftr-420	456	5	paul	paul	PROPN
ftr-420	456	6	h.	h.	PROPN
ftr-420	456	7	o’neill	o’neill	PROPN
ftr-420	456	8	,	,	PUNCT
ftr-420	456	9	department	department	PROPN
ftr-420	456	10	of	of	ADP
ftr-420	456	11	treasury	treasury	PROPN
ftr-420	456	12	news	news	PROPN
ftr-420	456	13	release	release	NOUN
ftr-420	456	14	,	,	PUNCT
ftr-420	456	15	may	may	AUX
ftr-420	456	16	10	10	NUM
ftr-420	456	17	,	,	PUNCT
ftr-420	456	18	2001	2001	NUM
ftr-420	456	19	,	,	PUNCT
ftr-420	456	20	available	available	ADJ
ftr-420	456	21	as	as	ADP
ftr-420	456	22	exhibit	exhibit	NOUN
ftr-420	456	23	2	2	NUM
ftr-420	456	24	to	to	ADP
ftr-420	456	25	hearings	hearing	NOUN
ftr-420	456	26	,	,	PUNCT
ftr-420	456	27	supra	supra	PROPN
ftr-420	456	28	note	note	NOUN
ftr-420	456	29	60	60	NUM
ftr-420	456	30	.	.	PUNCT
ftr-420	457	1	he	he	PRON
ftr-420	457	2	also	also	ADV
ftr-420	457	3	stated	state	VERB
ftr-420	457	4	that	that	SCONJ
ftr-420	457	5	“	"	PUNCT
ftr-420	457	6	the	the	DET
ftr-420	457	7	work	work	NOUN
ftr-420	457	8	of	of	ADP
ftr-420	457	9	this	this	DET
ftr-420	457	10	particular	particular	ADJ
ftr-420	457	11	oecd	oecd	PROPN
ftr-420	457	12	initiative	initiative	NOUN
ftr-420	457	13	.	.	PUNCT
ftr-420	457	14	.	.	PUNCT
ftr-420	458	1	.	.	PUNCT
ftr-420	459	1	must	must	AUX
ftr-420	459	2	be	be	AUX
ftr-420	459	3	refocused	refocus	VERB
ftr-420	459	4	on	on	ADP
ftr-420	459	5	the	the	DET
ftr-420	459	6	core	core	NOUN
ftr-420	459	7	element	element	NOUN
ftr-420	459	8	that	that	PRON
ftr-420	459	9	is	be	AUX
ftr-420	459	10	our	our	PRON
ftr-420	459	11	common	common	ADJ
ftr-420	459	12	goal	goal	NOUN
ftr-420	459	13	:	:	PUNCT
ftr-420	459	14	the	the	DET
ftr-420	459	15	need	need	NOUN
ftr-420	459	16	for	for	SCONJ
ftr-420	459	17	countries	country	NOUN
ftr-420	459	18	to	to	PART
ftr-420	459	19	be	be	AUX
ftr-420	459	20	able	able	ADJ
ftr-420	459	21	to	to	PART
ftr-420	459	22	obtain	obtain	VERB
ftr-420	459	23	specific	specific	ADJ
ftr-420	459	24	information	information	NOUN
ftr-420	459	25	from	from	ADP
ftr-420	459	26	other	other	ADJ
ftr-420	459	27	countries	country	NOUN
ftr-420	459	28	upon	upon	SCONJ
ftr-420	459	29	request	request	NOUN
ftr-420	459	30	in	in	ADP
ftr-420	459	31	order	order	NOUN
ftr-420	459	32	to	to	PART
ftr-420	459	33	prevent	prevent	VERB
ftr-420	459	34	the	the	DET
ftr-420	459	35	illegal	illegal	ADJ
ftr-420	459	36	evasion	evasion	NOUN
ftr-420	459	37	of	of	ADP
ftr-420	459	38	their	their	PRON
ftr-420	459	39	taxes	taxis	NOUN
ftr-420	459	40	by	by	ADP
ftr-420	459	41	the	the	DET
ftr-420	459	42	dishonest	dishon	ADJ
ftr-420	459	43	few	few	ADJ
ftr-420	459	44	.	.	PUNCT
ftr-420	460	1	in	in	ADP
ftr-420	460	2	its	its	PRON
ftr-420	460	3	current	current	ADJ
ftr-420	460	4	form	form	NOUN
ftr-420	460	5	,	,	PUNCT
ftr-420	460	6	the	the	DET
ftr-420	460	7	project	project	NOUN
ftr-420	460	8	is	be	AUX
ftr-420	460	9	too	too	ADV
ftr-420	460	10	broad	broad	ADJ
ftr-420	460	11	and	and	CCONJ
ftr-420	460	12	it	it	PRON
ftr-420	460	13	is	be	AUX
ftr-420	460	14	not	not	PART
ftr-420	460	15	in	in	ADP
ftr-420	460	16	line	line	NOUN
ftr-420	460	17	with	with	ADP
ftr-420	460	18	this	this	DET
ftr-420	460	19	administration	administration	NOUN
ftr-420	460	20	’s	’s	PART
ftr-420	460	21	tax	tax	NOUN
ftr-420	460	22	and	and	CCONJ
ftr-420	460	23	economic	economic	ADJ
ftr-420	460	24	priorities	priority	NOUN
ftr-420	460	25	.	.	PUNCT
ftr-420	460	26	”	"	PUNCT
ftr-420	461	1	i	i	PRON
ftr-420	461	2	d.	d.	PROPN
ftr-420	461	3	secretary	secretary	PROPN
ftr-420	461	4	o’neill	o’neill	PROPN
ftr-420	461	5	’s	’s	PART
ftr-420	461	6	concern	concern	NOUN
ftr-420	461	7	was	be	AUX
ftr-420	461	8	then	then	ADV
ftr-420	461	9	conveyed	convey	VERB
ftr-420	461	10	in	in	ADP
ftr-420	461	11	a	a	DET
ftr-420	461	12	letter	letter	NOUN
ftr-420	461	13	to	to	ADP
ftr-420	461	14	the	the	DET
ftr-420	461	15	g-7	g-7	VERB
ftr-420	461	16	finance	finance	NOUN
ftr-420	461	17	ministers	minister	NOUN
ftr-420	461	18	,	,	PUNCT
ftr-420	461	19	dated	date	VERB
ftr-420	461	20	june	june	PROPN
ftr-420	461	21	7	7	NUM
ftr-420	461	22	,	,	PUNCT
ftr-420	461	23	2001	2001	NUM
ftr-420	461	24	.	.	PUNCT
ftr-420	462	1	see	see	VERB
ftr-420	462	2	exhibit	exhibit	NOUN
ftr-420	462	3	1	1	NUM
ftr-420	462	4	to	to	ADP
ftr-420	462	5	hearings	hearing	NOUN
ftr-420	462	6	,	,	PUNCT
ftr-420	462	7	supra	supra	PROPN
ftr-420	462	8	note	note	NOUN
ftr-420	462	9	60	60	NUM
ftr-420	462	10	.	.	PUNCT
ftr-420	463	1	see	see	VERB
ftr-420	463	2	discussion	discussion	NOUN
ftr-420	463	3	in	in	ADP
ftr-420	463	4	david	david	PROPN
ftr-420	463	5	e.	e.	PROPN
ftr-420	463	6	spencer	spencer	PROPN
ftr-420	463	7	,	,	PUNCT
ftr-420	463	8	“	"	PUNCT
ftr-420	463	9	oecd	oecd	PROPN
ftr-420	463	10	project	project	NOUN
ftr-420	463	11	on	on	ADP
ftr-420	463	12	tax	tax	NOUN
ftr-420	463	13	havens	haven	NOUN
ftr-420	463	14	and	and	CCONJ
ftr-420	463	15	harmful	harmful	ADJ
ftr-420	463	16	tax	tax	NOUN
ftr-420	463	17	practices	practice	NOUN
ftr-420	463	18	:	:	PUNCT
ftr-420	463	19	an	an	DET
ftr-420	463	20	update	update	NOUN
ftr-420	463	21	(	(	PUNCT
ftr-420	463	22	part	part	NOUN
ftr-420	463	23	1	1	NUM
ftr-420	463	24	)	)	PUNCT
ftr-420	463	25	,	,	PUNCT
ftr-420	463	26	”	"	PUNCT
ftr-420	463	27	13	13	NUM
ftr-420	463	28	j.	j.	PROPN
ftr-420	463	29	int’l	int’l	NUM
ftr-420	463	30	tax’n	tax’n	NUM
ftr-420	463	31	8	8	NUM
ftr-420	463	32	(	(	PUNCT
ftr-420	463	33	2002	2002	NUM
ftr-420	463	34	)	)	PUNCT
ftr-420	463	35	;	;	PUNCT
ftr-420	463	36	a	a	DET
ftr-420	463	37	retreat	retreat	NOUN
ftr-420	463	38	on	on	ADP
ftr-420	463	39	tax	tax	NOUN
ftr-420	463	40	havens	haven	NOUN
ftr-420	463	41	,	,	PUNCT
ftr-420	463	42	n.y	n.y	PROPN
ftr-420	463	43	.	.	PROPN
ftr-420	463	44	times	times	PROPN
ftr-420	463	45	editorial	editorial	NOUN
ftr-420	463	46	,	,	PUNCT
ftr-420	463	47	may	may	AUX
ftr-420	463	48	26	26	NUM
ftr-420	463	49	,	,	PUNCT
ftr-420	463	50	2001	2001	NUM
ftr-420	463	51	,	,	PUNCT
ftr-420	463	52	page	page	NOUN
ftr-420	463	53	a-12	a-12	PROPN
ftr-420	463	54	.	.	PUNCT
ftr-420	464	1	the	the	DET
ftr-420	464	2	administration	administration	NOUN
ftr-420	464	3	’s	’s	PART
ftr-420	464	4	position	position	NOUN
ftr-420	464	5	was	be	AUX
ftr-420	464	6	the	the	DET
ftr-420	464	7	subject	subject	NOUN
ftr-420	464	8	of	of	ADP
ftr-420	464	9	a	a	DET
ftr-420	464	10	july	july	PROPN
ftr-420	464	11	18	18	NUM
ftr-420	464	12	,	,	PUNCT
ftr-420	464	13	2001	2001	NUM
ftr-420	464	14	hearing	hearing	NOUN
ftr-420	464	15	,	,	PUNCT
ftr-420	464	16	entitled	entitle	VERB
ftr-420	464	17	“	"	PUNCT
ftr-420	464	18	what	what	PRON
ftr-420	464	19	is	be	AUX
ftr-420	464	20	the	the	DET
ftr-420	464	21	u.s	u.s	PROPN
ftr-420	464	22	.	.	PROPN
ftr-420	464	23	position	position	NOUN
ftr-420	464	24	on	on	ADP
ftr-420	464	25	offshore	offshore	ADJ
ftr-420	464	26	tax	tax	NOUN
ftr-420	464	27	havens	haven	NOUN
ftr-420	464	28	?	?	PUNCT
ftr-420	464	29	”	"	PUNCT
ftr-420	464	30	led	lead	VERB
ftr-420	464	31	by	by	ADP
ftr-420	464	32	senator	senator	PROPN
ftr-420	464	33	carl	carl	PROPN
ftr-420	464	34	levin	levin	PROPN
ftr-420	464	35	,	,	PUNCT
ftr-420	464	36	dmichigan	dmichigan	NOUN
ftr-420	464	37	,	,	PUNCT
ftr-420	464	38	chair	chair	NOUN
ftr-420	464	39	of	of	ADP
ftr-420	464	40	the	the	DET
ftr-420	464	41	permanent	permanent	ADJ
ftr-420	464	42	subcommittee	subcommittee	NOUN
ftr-420	464	43	on	on	ADP
ftr-420	464	44	investigations	investigation	NOUN
ftr-420	464	45	,	,	PUNCT
ftr-420	464	46	committee	committee	NOUN
ftr-420	464	47	on	on	ADP
ftr-420	464	48	governmental	governmental	ADJ
ftr-420	464	49	affairs	affair	NOUN
ftr-420	464	50	.	.	PUNCT
ftr-420	465	1	see	see	VERB
ftr-420	465	2	amy	amy	PROPN
ftr-420	465	3	hamilton	hamilton	PROPN
ftr-420	465	4	,	,	PUNCT
ftr-420	465	5	“	"	PUNCT
ftr-420	465	6	o’neill	o’neill	ADV
ftr-420	465	7	says	say	VERB
ftr-420	465	8	white	white	PROPN
ftr-420	465	9	house	house	PROPN
ftr-420	465	10	is	be	AUX
ftr-420	465	11	pleased	pleased	ADJ
ftr-420	465	12	with	with	ADP
ftr-420	465	13	oecd	oecd	PROPN
ftr-420	465	14	tax	tax	PROPN
ftr-420	465	15	haven	haven	PROPN
ftr-420	465	16	sanctions	sanction	NOUN
ftr-420	465	17	delay	delay	NOUN
ftr-420	465	18	,	,	PUNCT
ftr-420	465	19	”	"	PUNCT
ftr-420	465	20	2001	2001	NUM
ftr-420	465	21	tnt	tnt	PROPN
ftr-420	465	22	139	139	NUM
ftr-420	465	23	-	-	SYM
ftr-420	465	24	3	3	NUM
ftr-420	465	25	;	;	PUNCT
ftr-420	465	26	statement	statement	NOUN
ftr-420	465	27	of	of	ADP
ftr-420	465	28	paul	paul	PROPN
ftr-420	465	29	h.	h.	PROPN
ftr-420	465	30	o’neill	o’neill	PROPN
ftr-420	465	31	before	before	SCONJ
ftr-420	465	32	the	the	DET
ftr-420	465	33	senate	senate	PROPN
ftr-420	465	34	committee	committee	PROPN
ftr-420	465	35	on	on	ADP
ftr-420	465	36	governmental	governmental	ADJ
ftr-420	465	37	affairs	affair	NOUN
ftr-420	465	38	permanent	permanent	ADJ
ftr-420	465	39	subcommittee	subcommittee	NOUN
ftr-420	465	40	on	on	ADP
ftr-420	465	41	investigations	investigation	NOUN
ftr-420	465	42	,	,	PUNCT
ftr-420	465	43	july	july	PROPN
ftr-420	465	44	18	18	NUM
ftr-420	465	45	,	,	PUNCT
ftr-420	465	46	2001	2001	NUM
ftr-420	465	47	,	,	PUNCT
ftr-420	465	48	reprinted	reprint	VERB
ftr-420	465	49	in	in	ADP
ftr-420	465	50	2001	2001	NUM
ftr-420	465	51	wtd	wtd	NOUN
ftr-420	465	52	139	139	NUM
ftr-420	465	53	-	-	SYM
ftr-420	465	54	20	20	NUM
ftr-420	465	55	;	;	PUNCT
ftr-420	465	56	statement	statement	NOUN
ftr-420	465	57	of	of	ADP
ftr-420	465	58	donald	donald	PROPN
ftr-420	465	59	c.	c.	PROPN
ftr-420	465	60	alexander	alexander	PROPN
ftr-420	465	61	before	before	ADP
ftr-420	465	62	senate	senate	PROPN
ftr-420	465	63	committee	committee	PROPN
ftr-420	465	64	on	on	ADP
ftr-420	465	65	governmental	governmental	ADJ
ftr-420	465	66	affairs	affair	NOUN
ftr-420	465	67	permanent	permanent	ADJ
ftr-420	465	68	subcommittee	subcommittee	NOUN
ftr-420	465	69	on	on	ADP
ftr-420	465	70	investigations	investigation	NOUN
ftr-420	465	71	,	,	PUNCT
ftr-420	465	72	july	july	PROPN
ftr-420	465	73	18	18	NUM
ftr-420	465	74	,	,	PUNCT
ftr-420	465	75	2001	2001	NUM
ftr-420	465	76	,	,	PUNCT
ftr-420	465	77	reprinted	reprint	VERB
ftr-420	465	78	in	in	ADP
ftr-420	465	79	2001	2001	NUM
ftr-420	465	80	tnt	tnt	PROPN
ftr-420	465	81	139	139	NUM
ftr-420	465	82	-	-	SYM
ftr-420	465	83	54	54	NUM
ftr-420	465	84	;	;	PUNCT
ftr-420	465	85	opening	open	VERB
ftr-420	465	86	statement	statement	NOUN
ftr-420	465	87	of	of	ADP
ftr-420	465	88	carl	carl	PROPN
ftr-420	465	89	levin	levin	PROPN
ftr-420	465	90	,	,	PUNCT
ftr-420	465	91	before	before	ADP
ftr-420	465	92	senate	senate	PROPN
ftr-420	465	93	committee	committee	PROPN
ftr-420	465	94	on	on	ADP
ftr-420	465	95	governmental	governmental	ADJ
ftr-420	465	96	affairs	affair	NOUN
ftr-420	465	97	permanent	permanent	ADJ
ftr-420	465	98	subcommittee	subcommittee	NOUN
ftr-420	465	99	on	on	ADP
ftr-420	465	100	investigations	investigation	NOUN
ftr-420	465	101	,	,	PUNCT
ftr-420	465	102	july	july	PROPN
ftr-420	465	103	18	18	NUM
ftr-420	465	104	,	,	PUNCT
ftr-420	465	105	2001	2001	NUM
ftr-420	465	106	,	,	PUNCT
ftr-420	465	107	reprinted	reprint	VERB
ftr-420	465	108	in	in	ADP
ftr-420	465	109	2001	2001	NUM
ftr-420	465	110	wtd	wtd	NOUN
ftr-420	465	111	140	140	NUM
ftr-420	465	112	-	-	SYM
ftr-420	465	113	35	35	NUM
ftr-420	465	114	,	,	PUNCT
ftr-420	465	115	2001	2001	NUM
ftr-420	465	116	tnt	tnt	PROPN
ftr-420	465	117	139	139	NUM
ftr-420	465	118	-	-	SYM
ftr-420	465	119	3	3	NUM
ftr-420	465	120	.	.	PUNCT
ftr-420	466	1	the	the	DET
ftr-420	466	2	hearings	hearing	NOUN
ftr-420	466	3	are	be	AUX
ftr-420	466	4	described	describe	VERB
ftr-420	466	5	in	in	ADP
ftr-420	466	6	spencer	spencer	PROPN
ftr-420	466	7	,	,	PUNCT
ftr-420	466	8	supra	supra	PROPN
ftr-420	466	9	.	.	PUNCT
ftr-420	467	1	62	62	NUM
ftr-420	467	2	.	.	PUNCT
ftr-420	468	1	see	see	VERB
ftr-420	468	2	“	"	PUNCT
ftr-420	468	3	accord	accord	NOUN
ftr-420	468	4	is	be	AUX
ftr-420	468	5	reached	reach	VERB
ftr-420	468	6	by	by	ADP
ftr-420	468	7	u.s	u.s	PROPN
ftr-420	468	8	.	.	PROPN
ftr-420	468	9	and	and	CCONJ
ftr-420	468	10	allies	ally	NOUN
ftr-420	468	11	on	on	ADP
ftr-420	468	12	tax	tax	NOUN
ftr-420	468	13	havens	haven	NOUN
ftr-420	468	14	,	,	PUNCT
ftr-420	468	15	”	"	PUNCT
ftr-420	468	16	wall	wall	PROPN
ftr-420	468	17	st	st	PROPN
ftr-420	468	18	.	.	PROPN
ftr-420	468	19	j.	j.	PROPN
ftr-420	468	20	,	,	PUNCT
ftr-420	468	21	june	june	PROPN
ftr-420	468	22	28	28	NUM
ftr-420	468	23	,	,	PUNCT
ftr-420	468	24	2001	2001	NUM
ftr-420	468	25	,	,	PUNCT
ftr-420	468	26	page	page	NOUN
ftr-420	468	27	a4	a4	NUM
ftr-420	468	28	;	;	PUNCT
ftr-420	468	29	statement	statement	NOUN
ftr-420	468	30	of	of	ADP
ftr-420	468	31	paul	paul	PROPN
ftr-420	468	32	o’neill	o’neill	PROPN
ftr-420	468	33	,	,	PUNCT
ftr-420	468	34	supra	supra	PROPN
ftr-420	468	35	note	note	PROPN
ftr-420	468	36	61	61	NUM
ftr-420	468	37	,	,	PUNCT
ftr-420	468	38	¶¶	¶¶	PROPN
ftr-420	468	39	24	24	NUM
ftr-420	468	40	-	-	SYM
ftr-420	468	41	34	34	NUM
ftr-420	468	42	.	.	PUNCT
ftr-420	469	1	these	these	DET
ftr-420	469	2	modifications	modification	NOUN
ftr-420	469	3	were	be	AUX
ftr-420	469	4	incorporated	incorporate	VERB
ftr-420	469	5	in	in	ADP
ftr-420	469	6	“	"	PUNCT
ftr-420	469	7	the	the	DET
ftr-420	469	8	oecd	oecd	PROPN
ftr-420	469	9	’s	’s	PART
ftr-420	469	10	project	project	NOUN
ftr-420	469	11	on	on	ADP
ftr-420	469	12	harmful	harmful	ADJ
ftr-420	469	13	tax	tax	NOUN
ftr-420	469	14	practices	practice	NOUN
ftr-420	469	15	:	:	PUNCT
ftr-420	469	16	the	the	DET
ftr-420	469	17	2001	2001	NUM
ftr-420	469	18	progress	progress	NOUN
ftr-420	469	19	report	report	NOUN
ftr-420	469	20	,	,	PUNCT
ftr-420	469	21	”	"	PUNCT
ftr-420	469	22	nov	nov	PROPN
ftr-420	469	23	.	.	PROPN
ftr-420	469	24	14	14	NUM
ftr-420	469	25	,	,	PUNCT
ftr-420	469	26	2001	2001	NUM
ftr-420	469	27	,	,	PUNCT
ftr-420	469	28	reprinted	reprint	VERB
ftr-420	469	29	in	in	ADP
ftr-420	469	30	2001	2001	NUM
ftr-420	469	31	wtd	wtd	VERB
ftr-420	469	32	221	221	NUM
ftr-420	469	33	-	-	SYM
ftr-420	469	34	14	14	NUM
ftr-420	469	35	.	.	PUNCT
ftr-420	470	1	the	the	DET
ftr-420	470	2	2001	2001	NUM
ftr-420	470	3	report	report	NOUN
ftr-420	470	4	confirmed	confirm	VERB
ftr-420	470	5	that	that	SCONJ
ftr-420	470	6	the	the	DET
ftr-420	470	7	“	"	PUNCT
ftr-420	470	8	lack	lack	NOUN
ftr-420	470	9	of	of	ADP
ftr-420	470	10	substantial	substantial	ADJ
ftr-420	470	11	activities	activity	NOUN
ftr-420	470	12	”	"	PUNCT
ftr-420	470	13	criterion	criterion	NOUN
ftr-420	470	14	,	,	PUNCT
ftr-420	470	15	described	describe	VERB
ftr-420	470	16	in	in	ADP
ftr-420	470	17	the	the	DET
ftr-420	470	18	1998	1998	NUM
ftr-420	470	19	2004	2004	NUM
ftr-420	470	20	]	]	PUNCT
ftr-420	470	21	sharing	share	VERB
ftr-420	470	22	bank	bank	NOUN
ftr-420	470	23	deposit	deposit	NOUN
ftr-420	470	24	information	information	NOUN
ftr-420	470	25	with	with	ADP
ftr-420	470	26	other	other	ADJ
ftr-420	470	27	countries	country	NOUN
ftr-420	470	28	648	648	NUM
ftr-420	470	29	transparency	transparency	NOUN
ftr-420	470	30	and	and	CCONJ
ftr-420	470	31	effective	effective	ADJ
ftr-420	470	32	information	information	NOUN
ftr-420	470	33	exchange	exchange	NOUN
ftr-420	470	34	.	.	PUNCT
ftr-420	471	1	in	in	ADP
ftr-420	471	2	april	april	PROPN
ftr-420	471	3	2002	2002	NUM
ftr-420	471	4	,	,	PUNCT
ftr-420	471	5	the	the	DET
ftr-420	471	6	oecd63	oecd63	NOUN
ftr-420	471	7	released	release	VERB
ftr-420	471	8	its	its	PRON
ftr-420	471	9	model	model	NOUN
ftr-420	471	10	agreement	agreement	NOUN
ftr-420	471	11	on	on	ADP
ftr-420	471	12	exchange	exchange	NOUN
ftr-420	471	13	of	of	ADP
ftr-420	471	14	information	information	NOUN
ftr-420	471	15	in	in	ADP
ftr-420	471	16	tax	tax	NOUN
ftr-420	471	17	matters	matter	NOUN
ftr-420	471	18	,	,	PUNCT
ftr-420	471	19	to	to	PART
ftr-420	471	20	reflect	reflect	VERB
ftr-420	471	21	“	"	PUNCT
ftr-420	471	22	the	the	DET
ftr-420	471	23	standard	standard	NOUN
ftr-420	471	24	of	of	ADP
ftr-420	471	25	effective	effective	ADJ
ftr-420	471	26	exchange	exchange	NOUN
ftr-420	471	27	of	of	ADP
ftr-420	471	28	information	information	NOUN
ftr-420	471	29	”	"	PUNCT
ftr-420	471	30	for	for	ADP
ftr-420	471	31	its	its	PRON
ftr-420	471	32	tax	tax	NOUN
ftr-420	471	33	haven	haven	NOUN
ftr-420	471	34	initiative	initiative	NOUN
ftr-420	471	35	.	.	PUNCT
ftr-420	472	1	thirty	thirty	NUM
ftr-420	472	2	-	-	PUNCT
ftr-420	472	3	two	two	NUM
ftr-420	472	4	cooperating	cooperate	VERB
ftr-420	472	5	countries	country	NOUN
ftr-420	472	6	have	have	AUX
ftr-420	472	7	agreed	agree	VERB
ftr-420	472	8	to	to	PART
ftr-420	472	9	engage	engage	VERB
ftr-420	472	10	in	in	ADP
ftr-420	472	11	such64	such64	ADJ
ftr-420	472	12	exchange	exchange	NOUN
ftr-420	472	13	of	of	ADP
ftr-420	472	14	information	information	NOUN
ftr-420	472	15	with	with	ADP
ftr-420	472	16	respect	respect	NOUN
ftr-420	472	17	to	to	ADP
ftr-420	472	18	criminal	criminal	ADJ
ftr-420	472	19	tax	tax	NOUN
ftr-420	472	20	matters	matter	NOUN
ftr-420	472	21	,	,	PUNCT
ftr-420	472	22	beginning	begin	VERB
ftr-420	472	23	january	january	PROPN
ftr-420	472	24	1	1	NUM
ftr-420	472	25	,	,	PUNCT
ftr-420	472	26	2004	2004	NUM
ftr-420	472	27	,	,	PUNCT
ftr-420	472	28	and	and	CCONJ
ftr-420	472	29	with	with	ADP
ftr-420	472	30	respect	respect	NOUN
ftr-420	472	31	to	to	ADP
ftr-420	472	32	civil	civil	ADJ
ftr-420	472	33	tax	tax	NOUN
ftr-420	472	34	matters	matter	NOUN
ftr-420	472	35	,	,	PUNCT
ftr-420	472	36	beginning	begin	VERB
ftr-420	472	37	in	in	ADP
ftr-420	472	38	2006.65	2006.65	NUM
ftr-420	472	39	at	at	ADP
ftr-420	472	40	the	the	DET
ftr-420	472	41	same	same	ADJ
ftr-420	472	42	time	time	NOUN
ftr-420	472	43	that	that	PRON
ftr-420	472	44	the	the	DET
ftr-420	472	45	oecd	oecd	PROPN
ftr-420	472	46	was	be	AUX
ftr-420	472	47	pursuing	pursue	VERB
ftr-420	472	48	this	this	DET
ftr-420	472	49	initiative	initiative	NOUN
ftr-420	472	50	,	,	PUNCT
ftr-420	472	51	other	other	ADJ
ftr-420	472	52	complementary	complementary	ADJ
ftr-420	472	53	efforts	effort	NOUN
ftr-420	472	54	were	be	AUX
ftr-420	472	55	proceeding	proceed	VERB
ftr-420	472	56	.	.	PUNCT
ftr-420	473	1	in	in	ADP
ftr-420	473	2	june	june	PROPN
ftr-420	473	3	2000	2000	NUM
ftr-420	473	4	,	,	PUNCT
ftr-420	473	5	the	the	DET
ftr-420	473	6	financial	financial	ADJ
ftr-420	473	7	action	action	NOUN
ftr-420	473	8	task	task	NOUN
ftr-420	473	9	force	force	NOUN
ftr-420	473	10	on	on	ADP
ftr-420	473	11	money	money	NOUN
ftr-420	473	12	laundering	laundering	NOUN
ftr-420	473	13	(	(	PUNCT
ftr-420	473	14	fatf	fatf	PROPN
ftr-420	473	15	)	)	PUNCT
ftr-420	473	16	,	,	PUNCT
ftr-420	473	17	established	establish	VERB
ftr-420	473	18	by	by	ADP
ftr-420	473	19	the	the	DET
ftr-420	473	20	g-7	g-7	NOUN
ftr-420	473	21	,	,	PUNCT
ftr-420	473	22	published	publish	VERB
ftr-420	473	23	its	its	PRON
ftr-420	473	24	own	own	ADJ
ftr-420	473	25	list	list	NOUN
ftr-420	473	26	of	of	ADP
ftr-420	473	27	15	15	NUM
ftr-420	473	28	“	"	PUNCT
ftr-420	473	29	uncooperative	uncooperative	ADJ
ftr-420	473	30	”	"	PUNCT
ftr-420	473	31	countries	country	NOUN
ftr-420	473	32	.	.	PUNCT
ftr-420	474	1	the	the	DET
ftr-420	474	2	u.s	u.s	PROPN
ftr-420	474	3	.	.	PROPN
ftr-420	474	4	in	in	ADP
ftr-420	474	5	turn	turn	NOUN
ftr-420	474	6	,	,	PUNCT
ftr-420	474	7	through66	through66	VERB
ftr-420	474	8	fincen	fincen	PROPN
ftr-420	474	9	(	(	PUNCT
ftr-420	474	10	the	the	DET
ftr-420	474	11	u.s	u.s	PROPN
ftr-420	474	12	.	.	PROPN
ftr-420	474	13	financial	financial	ADJ
ftr-420	474	14	crimes	crime	NOUN
ftr-420	474	15	enforcement	enforcement	NOUN
ftr-420	474	16	network	network	NOUN
ftr-420	474	17	)	)	PUNCT
ftr-420	474	18	issued	issue	VERB
ftr-420	474	19	advisories	advisory	NOUN
ftr-420	474	20	about	about	ADP
ftr-420	474	21	these	these	DET
ftr-420	474	22	jurisdictions.67	jurisdictions.67	NOUN
ftr-420	474	23	the	the	DET
ftr-420	474	24	september	september	PROPN
ftr-420	474	25	11	11	NUM
ftr-420	474	26	attacks	attack	NOUN
ftr-420	474	27	focused	focus	VERB
ftr-420	474	28	new	new	ADJ
ftr-420	474	29	concern	concern	NOUN
ftr-420	474	30	on	on	ADP
ftr-420	474	31	the	the	DET
ftr-420	474	32	issue	issue	NOUN
ftr-420	474	33	of	of	ADP
ftr-420	474	34	moneylaundering	moneylaundere	VERB
ftr-420	474	35	and	and	CCONJ
ftr-420	474	36	inadequate	inadequate	ADJ
ftr-420	474	37	supervision	supervision	NOUN
ftr-420	474	38	of	of	ADP
ftr-420	474	39	bank	bank	NOUN
ftr-420	474	40	accounts	account	NOUN
ftr-420	474	41	,	,	PUNCT
ftr-420	474	42	onshore	onshore	NOUN
ftr-420	474	43	or	or	CCONJ
ftr-420	474	44	offshore	offshore	ADV
ftr-420	474	45	,	,	PUNCT
ftr-420	474	46	because	because	SCONJ
ftr-420	474	47	of	of	ADP
ftr-420	474	48	their	their	PRON
ftr-420	474	49	potential	potential	ADJ
ftr-420	474	50	use	use	NOUN
ftr-420	474	51	by	by	ADP
ftr-420	474	52	terrorists	terrorist	NOUN
ftr-420	474	53	.	.	PUNCT
ftr-420	475	1	in	in	ADP
ftr-420	475	2	october	october	PROPN
ftr-420	475	3	2001	2001	NUM
ftr-420	475	4	,	,	PUNCT
ftr-420	475	5	congress	congress	PROPN
ftr-420	475	6	enacted	enact	VERB
ftr-420	475	7	report	report	NOUN
ftr-420	475	8	,	,	PUNCT
ftr-420	475	9	would	would	AUX
ftr-420	475	10	not	not	PART
ftr-420	475	11	be	be	AUX
ftr-420	475	12	used	use	VERB
ftr-420	475	13	“	"	PUNCT
ftr-420	475	14	to	to	PART
ftr-420	475	15	determine	determine	VERB
ftr-420	475	16	whether	whether	SCONJ
ftr-420	475	17	or	or	CCONJ
ftr-420	475	18	not	not	PART
ftr-420	475	19	a	a	DET
ftr-420	475	20	tax	tax	NOUN
ftr-420	475	21	haven	haven	NOUN
ftr-420	475	22	is	be	AUX
ftr-420	475	23	uncooperative	uncooperative	ADJ
ftr-420	475	24	.	.	PUNCT
ftr-420	475	25	”	"	PUNCT
ftr-420	476	1	in	in	ADP
ftr-420	476	2	addition	addition	NOUN
ftr-420	476	3	,	,	PUNCT
ftr-420	476	4	the	the	DET
ftr-420	476	5	oecd	oecd	PROPN
ftr-420	476	6	would	would	AUX
ftr-420	476	7	seek	seek	VERB
ftr-420	476	8	commitments	commitment	NOUN
ftr-420	476	9	“	"	PUNCT
ftr-420	476	10	only	only	ADV
ftr-420	476	11	with	with	ADP
ftr-420	476	12	respect	respect	NOUN
ftr-420	476	13	to	to	ADP
ftr-420	476	14	transparency	transparency	NOUN
ftr-420	476	15	and	and	CCONJ
ftr-420	476	16	effective	effective	ADJ
ftr-420	476	17	exchange	exchange	NOUN
ftr-420	476	18	of	of	ADP
ftr-420	476	19	information	information	NOUN
ftr-420	476	20	criteria	criterion	NOUN
ftr-420	476	21	.	.	PUNCT
ftr-420	476	22	”	"	PUNCT
ftr-420	477	1	2001	2001	NUM
ftr-420	477	2	report	report	NOUN
ftr-420	477	3	,	,	PUNCT
ftr-420	477	4	¶¶	¶¶	PROPN
ftr-420	477	5	27	27	NUM
ftr-420	477	6	-	-	SYM
ftr-420	477	7	28	28	NUM
ftr-420	477	8	.	.	PUNCT
ftr-420	477	9	63	63	NUM
ftr-420	477	10	.	.	PUNCT
ftr-420	478	1	in	in	ADP
ftr-420	478	2	april	april	PROPN
ftr-420	478	3	2002	2002	NUM
ftr-420	478	4	,	,	PUNCT
ftr-420	478	5	the	the	DET
ftr-420	478	6	oecd	oecd	PROPN
ftr-420	478	7	cited	cite	VERB
ftr-420	478	8	seven	seven	NUM
ftr-420	478	9	“	"	PUNCT
ftr-420	478	10	uncooperative	uncooperative	ADJ
ftr-420	478	11	tax	tax	NOUN
ftr-420	478	12	havens	haven	NOUN
ftr-420	478	13	:	:	PUNCT
ftr-420	478	14	”	"	PUNCT
ftr-420	478	15	andorra	andorra	PROPN
ftr-420	478	16	,	,	PUNCT
ftr-420	478	17	liechtenstein	liechtenstein	PROPN
ftr-420	478	18	,	,	PUNCT
ftr-420	478	19	liberia	liberia	PROPN
ftr-420	478	20	,	,	PUNCT
ftr-420	478	21	monaco	monaco	PROPN
ftr-420	478	22	,	,	PUNCT
ftr-420	478	23	the	the	DET
ftr-420	478	24	marshall	marshall	PROPN
ftr-420	478	25	islands	islands	PROPN
ftr-420	478	26	,	,	PUNCT
ftr-420	478	27	nauru	nauru	PROPN
ftr-420	478	28	,	,	PUNCT
ftr-420	478	29	and	and	CCONJ
ftr-420	478	30	vanuatu	vanuatu	NOUN
ftr-420	478	31	.	.	PUNCT
ftr-420	479	1	oecd	oecd	PROPN
ftr-420	479	2	,	,	PUNCT
ftr-420	479	3	the	the	DET
ftr-420	479	4	oecd	oecd	PROPN
ftr-420	479	5	list	list	NOUN
ftr-420	479	6	of	of	ADP
ftr-420	479	7	unco	unco	NOUN
ftr-420	479	8	-	-	PUNCT
ftr-420	479	9	operative	operative	ADJ
ftr-420	479	10	tax	tax	NOUN
ftr-420	479	11	havens	haven	NOUN
ftr-420	479	12	,	,	PUNCT
ftr-420	479	13	april	april	PROPN
ftr-420	479	14	18	18	NUM
ftr-420	479	15	,	,	PUNCT
ftr-420	479	16	2002	2002	NUM
ftr-420	479	17	,	,	PUNCT
ftr-420	479	18	reprinted	reprint	VERB
ftr-420	479	19	in	in	ADP
ftr-420	479	20	2002	2002	NUM
ftr-420	479	21	tnt	tnt	PROPN
ftr-420	479	22	7661	7661	NUM
ftr-420	479	23	.	.	PUNCT
ftr-420	480	1	vanuatu	vanuatu	NOUN
ftr-420	480	2	and	and	CCONJ
ftr-420	480	3	nauru	nauru	PROPN
ftr-420	480	4	were	be	AUX
ftr-420	480	5	removed	remove	VERB
ftr-420	480	6	from	from	ADP
ftr-420	480	7	the	the	DET
ftr-420	480	8	list	list	NOUN
ftr-420	480	9	in	in	ADP
ftr-420	480	10	2003	2003	NUM
ftr-420	480	11	.	.	PUNCT
ftr-420	481	1	see	see	VERB
ftr-420	481	2	letter	letter	NOUN
ftr-420	481	3	of	of	ADP
ftr-420	481	4	minister	minister	NOUN
ftr-420	481	5	of	of	ADP
ftr-420	481	6	finance	finance	NOUN
ftr-420	481	7	and	and	CCONJ
ftr-420	481	8	economic	economic	ADJ
ftr-420	481	9	management	management	NOUN
ftr-420	481	10	,	,	PUNCT
ftr-420	481	11	the	the	DET
ftr-420	481	12	republic	republic	NOUN
ftr-420	481	13	of	of	ADP
ftr-420	481	14	vanuatu	vanuatu	NOUN
ftr-420	481	15	,	,	PUNCT
ftr-420	481	16	to	to	ADP
ftr-420	481	17	oecd	oecd	PROPN
ftr-420	481	18	secretary	secretary	PROPN
ftr-420	481	19	general	general	NOUN
ftr-420	481	20	,	,	PUNCT
ftr-420	481	21	may	may	AUX
ftr-420	481	22	7	7	NUM
ftr-420	481	23	,	,	PUNCT
ftr-420	481	24	2003	2003	NUM
ftr-420	481	25	,	,	PUNCT
ftr-420	481	26	online	online	ADV
ftr-420	481	27	at	at	ADP
ftr-420	481	28	www.oecd.org	www.oecd.org	PROPN
ftr-420	481	29	.	.	PUNCT
ftr-420	481	30	;	;	PUNCT
ftr-420	481	31	oecd	oecd	PROPN
ftr-420	481	32	,	,	PUNCT
ftr-420	481	33	“	"	PUNCT
ftr-420	481	34	nauru	nauru	X
ftr-420	481	35	is	be	AUX
ftr-420	481	36	removed	remove	VERB
ftr-420	481	37	from	from	ADP
ftr-420	481	38	oecd	oecd	PROPN
ftr-420	481	39	list	list	NOUN
ftr-420	481	40	of	of	ADP
ftr-420	481	41	uncooperative	uncooperative	ADJ
ftr-420	481	42	tax	tax	NOUN
ftr-420	481	43	havens	haven	NOUN
ftr-420	481	44	,	,	PUNCT
ftr-420	481	45	”	"	PUNCT
ftr-420	481	46	available	available	ADJ
ftr-420	481	47	in	in	ADP
ftr-420	481	48	2003	2003	NUM
ftr-420	481	49	wtd	wtd	NOUN
ftr-420	481	50	240	240	NUM
ftr-420	481	51	-	-	SYM
ftr-420	481	52	22	22	NUM
ftr-420	481	53	.	.	PUNCT
ftr-420	482	1	64	64	NUM
ftr-420	482	2	.	.	PUNCT
ftr-420	483	1	oecd	oecd	PROPN
ftr-420	483	2	,	,	PUNCT
ftr-420	483	3	agreement	agreement	NOUN
ftr-420	483	4	on	on	ADP
ftr-420	483	5	exchange	exchange	NOUN
ftr-420	483	6	of	of	ADP
ftr-420	483	7	information	information	NOUN
ftr-420	483	8	on	on	ADP
ftr-420	483	9	tax	tax	NOUN
ftr-420	483	10	matters	matter	NOUN
ftr-420	483	11	,	,	PUNCT
ftr-420	483	12	¶	¶	NOUN
ftr-420	483	13	3	3	NUM
ftr-420	483	14	,	,	PUNCT
ftr-420	483	15	available	available	ADJ
ftr-420	483	16	at	at	ADP
ftr-420	483	17	www.oecd.org	www.oecd.org	PROPN
ftr-420	483	18	,	,	PUNCT
ftr-420	483	19	last	last	ADJ
ftr-420	483	20	visited	visit	VERB
ftr-420	483	21	07	07	NUM
ftr-420	483	22	-	-	PUNCT
ftr-420	483	23	03	03	NUM
ftr-420	483	24	-	-	PUNCT
ftr-420	483	25	03	03	NUM
ftr-420	483	26	.	.	PUNCT
ftr-420	484	1	see	see	VERB
ftr-420	484	2	discussion	discussion	NOUN
ftr-420	484	3	in	in	ADP
ftr-420	484	4	david	david	PROPN
ftr-420	484	5	e.	e.	PROPN
ftr-420	484	6	spencer	spencer	PROPN
ftr-420	484	7	,	,	PUNCT
ftr-420	484	8	“	"	PUNCT
ftr-420	484	9	oecd	oecd	PROPN
ftr-420	484	10	model	model	NOUN
ftr-420	484	11	agreement	agreement	NOUN
ftr-420	484	12	is	be	AUX
ftr-420	484	13	a	a	DET
ftr-420	484	14	major	major	ADJ
ftr-420	484	15	advance	advance	NOUN
ftr-420	484	16	in	in	ADP
ftr-420	484	17	information	information	NOUN
ftr-420	484	18	exchange	exchange	NOUN
ftr-420	484	19	,	,	PUNCT
ftr-420	484	20	”	"	PUNCT
ftr-420	484	21	13	13	NUM
ftr-420	484	22	j.int’l	j.int’l	NOUN
ftr-420	484	23	tax’n	tax’n	NUM
ftr-420	484	24	32	32	NUM
ftr-420	484	25	(	(	PUNCT
ftr-420	484	26	2002	2002	NUM
ftr-420	484	27	)	)	PUNCT
ftr-420	484	28	&	&	CCONJ
ftr-420	484	29	(	(	PUNCT
ftr-420	484	30	part	part	NOUN
ftr-420	484	31	2	2	NUM
ftr-420	484	32	)	)	PUNCT
ftr-420	484	33	,	,	PUNCT
ftr-420	484	34	13	13	NUM
ftr-420	484	35	j.	j.	PROPN
ftr-420	484	36	int’l	int’l	NUM
ftr-420	484	37	tax’n	tax’n	NUM
ftr-420	484	38	10	10	NUM
ftr-420	484	39	(	(	PUNCT
ftr-420	484	40	2002	2002	NUM
ftr-420	484	41	)	)	PUNCT
ftr-420	484	42	;	;	PUNCT
ftr-420	484	43	graetz	graetz	PROPN
ftr-420	484	44	,	,	PUNCT
ftr-420	484	45	supra	supra	PROPN
ftr-420	484	46	note	note	PROPN
ftr-420	484	47	25	25	NUM
ftr-420	484	48	,	,	PUNCT
ftr-420	484	49	at	at	ADP
ftr-420	484	50	38991	38991	NUM
ftr-420	484	51	.	.	PUNCT
ftr-420	485	1	65	65	NUM
ftr-420	485	2	.	.	PUNCT
ftr-420	486	1	see	see	VERB
ftr-420	486	2	oecd	oecd	PROPN
ftr-420	486	3	report	report	PROPN
ftr-420	486	4	,	,	PUNCT
ftr-420	486	5	improving	improve	VERB
ftr-420	486	6	access	access	NOUN
ftr-420	486	7	to	to	ADP
ftr-420	486	8	bank	bank	NOUN
ftr-420	486	9	information	information	NOUN
ftr-420	486	10	for	for	ADP
ftr-420	486	11	tax	tax	NOUN
ftr-420	486	12	purposes	purpose	NOUN
ftr-420	486	13	:	:	PUNCT
ftr-420	486	14	the	the	DET
ftr-420	486	15	2003	2003	NUM
ftr-420	486	16	progress	progress	NOUN
ftr-420	486	17	report	report	NOUN
ftr-420	486	18	(	(	PUNCT
ftr-420	486	19	2003	2003	NUM
ftr-420	486	20	)	)	PUNCT
ftr-420	486	21	,	,	PUNCT
ftr-420	486	22	at	at	ADP
ftr-420	486	23	18	18	NUM
ftr-420	486	24	.	.	PUNCT
ftr-420	486	25	66	66	NUM
ftr-420	486	26	.	.	PUNCT
ftr-420	487	1	these	these	PRON
ftr-420	487	2	were	be	AUX
ftr-420	487	3	bahamas	bahamas	PROPN
ftr-420	487	4	,	,	PUNCT
ftr-420	487	5	cayman	cayman	PROPN
ftr-420	487	6	islands	island	NOUN
ftr-420	487	7	,	,	PUNCT
ftr-420	487	8	cook	cook	NOUN
ftr-420	487	9	islands	island	NOUN
ftr-420	487	10	,	,	PUNCT
ftr-420	487	11	dominica	dominica	PROPN
ftr-420	487	12	,	,	PUNCT
ftr-420	487	13	israel	israel	PROPN
ftr-420	487	14	,	,	PUNCT
ftr-420	487	15	lebanon	lebanon	PROPN
ftr-420	487	16	,	,	PUNCT
ftr-420	487	17	liechtenstein	liechtenstein	PROPN
ftr-420	487	18	,	,	PUNCT
ftr-420	487	19	marshall	marshall	PROPN
ftr-420	487	20	islands	islands	PROPN
ftr-420	487	21	,	,	PUNCT
ftr-420	487	22	nauru	nauru	PROPN
ftr-420	487	23	,	,	PUNCT
ftr-420	487	24	niue	niue	PROPN
ftr-420	487	25	,	,	PUNCT
ftr-420	487	26	panama	panama	PROPN
ftr-420	487	27	,	,	PUNCT
ftr-420	487	28	philippines	philippine	NOUN
ftr-420	487	29	,	,	PUNCT
ftr-420	487	30	russia	russia	PROPN
ftr-420	487	31	,	,	PUNCT
ftr-420	487	32	st	st	PROPN
ftr-420	487	33	.	.	PROPN
ftr-420	487	34	kitts	kitts	PROPN
ftr-420	487	35	and	and	CCONJ
ftr-420	487	36	nevis	nevis	NOUN
ftr-420	487	37	,	,	PUNCT
ftr-420	487	38	and	and	CCONJ
ftr-420	487	39	st	st	PROPN
ftr-420	487	40	.	.	PROPN
ftr-420	487	41	vincent	vincent	PROPN
ftr-420	487	42	and	and	CCONJ
ftr-420	487	43	the	the	DET
ftr-420	487	44	grenadines	grenadines	PROPN
ftr-420	487	45	.	.	PUNCT
ftr-420	488	1	david	david	PROPN
ftr-420	488	2	e.	e.	PROPN
ftr-420	488	3	spencer	spencer	PROPN
ftr-420	488	4	,	,	PUNCT
ftr-420	488	5	“	"	PUNCT
ftr-420	488	6	stepping	step	VERB
ftr-420	488	7	up	up	ADP
ftr-420	488	8	the	the	DET
ftr-420	488	9	pressure	pressure	NOUN
ftr-420	488	10	on	on	ADP
ftr-420	488	11	tax	tax	NOUN
ftr-420	488	12	havens	haven	NOUN
ftr-420	488	13	:	:	PUNCT
ftr-420	488	14	an	an	DET
ftr-420	488	15	update	update	NOUN
ftr-420	488	16	(	(	PUNCT
ftr-420	488	17	part	part	NOUN
ftr-420	488	18	2	2	NUM
ftr-420	488	19	)	)	PUNCT
ftr-420	488	20	,	,	PUNCT
ftr-420	488	21	”	"	PUNCT
ftr-420	488	22	12	12	NUM
ftr-420	488	23	j.	j.	PROPN
ftr-420	488	24	int’l	int’l	NUM
ftr-420	488	25	tax’n	tax’n	NUM
ftr-420	488	26	36	36	NUM
ftr-420	488	27	(	(	PUNCT
ftr-420	488	28	2001	2001	NUM
ftr-420	488	29	)	)	PUNCT
ftr-420	488	30	,	,	PUNCT
ftr-420	488	31	at	at	ADP
ftr-420	488	32	n.	n.	PROPN
ftr-420	488	33	15	15	NUM
ftr-420	488	34	.	.	PUNCT
ftr-420	489	1	see	see	VERB
ftr-420	489	2	also	also	ADV
ftr-420	489	3	jacqueline	jacqueline	PROPN
ftr-420	489	4	b.	b.	PROPN
ftr-420	489	5	manasterli	manasterli	PROPN
ftr-420	489	6	,	,	PUNCT
ftr-420	489	7	“	"	PUNCT
ftr-420	489	8	offshore	offshore	ADJ
ftr-420	489	9	financial	financial	ADJ
ftr-420	489	10	centers	center	NOUN
ftr-420	489	11	and	and	CCONJ
ftr-420	489	12	harmful	harmful	ADJ
ftr-420	489	13	tax	tax	NOUN
ftr-420	489	14	regimes	regime	NOUN
ftr-420	489	15	trigger	trigger	NOUN
ftr-420	489	16	flurry	flurry	NOUN
ftr-420	489	17	of	of	ADP
ftr-420	489	18	international	international	ADJ
ftr-420	489	19	developments	development	NOUN
ftr-420	489	20	,	,	PUNCT
ftr-420	489	21	”	"	PUNCT
ftr-420	489	22	tax	tax	NOUN
ftr-420	489	23	notes	note	NOUN
ftr-420	489	24	international	international	PROPN
ftr-420	489	25	magazine	magazine	NOUN
ftr-420	489	26	,	,	PUNCT
ftr-420	489	27	dec	dec	PROPN
ftr-420	489	28	.	.	PROPN
ftr-420	489	29	4	4	NUM
ftr-420	489	30	,	,	PUNCT
ftr-420	489	31	2000	2000	NUM
ftr-420	489	32	,	,	PUNCT
ftr-420	489	33	p.	p.	NOUN
ftr-420	489	34	2541	2541	NUM
ftr-420	489	35	.	.	PUNCT
ftr-420	490	1	67	67	NUM
ftr-420	490	2	.	.	PUNCT
ftr-420	491	1	spencer	spencer	PROPN
ftr-420	491	2	,	,	PUNCT
ftr-420	491	3	supra	supra	PROPN
ftr-420	491	4	note	note	PROPN
ftr-420	491	5	66	66	NUM
ftr-420	491	6	,	,	PUNCT
ftr-420	491	7	at	at	ADP
ftr-420	491	8	n.16	n.16	PROPN
ftr-420	491	9	.	.	PUNCT
ftr-420	492	1	during	during	ADP
ftr-420	492	2	these	these	DET
ftr-420	492	3	same	same	ADJ
ftr-420	492	4	years	year	NOUN
ftr-420	492	5	,	,	PUNCT
ftr-420	492	6	the	the	DET
ftr-420	492	7	u.s	u.s	PROPN
ftr-420	492	8	.	.	PROPN
ftr-420	492	9	was	be	AUX
ftr-420	492	10	also	also	ADV
ftr-420	492	11	cooperating	cooperate	VERB
ftr-420	492	12	in	in	ADP
ftr-420	492	13	multilateral	multilateral	ADJ
ftr-420	492	14	efforts	effort	NOUN
ftr-420	492	15	to	to	PART
ftr-420	492	16	combat	combat	VERB
ftr-420	492	17	money	money	NOUN
ftr-420	492	18	-	-	PUNCT
ftr-420	492	19	laundering	laundering	NOUN
ftr-420	492	20	in	in	ADP
ftr-420	492	21	offshore	offshore	ADJ
ftr-420	492	22	accounts	account	NOUN
ftr-420	492	23	.	.	PUNCT
ftr-420	493	1	see	see	VERB
ftr-420	493	2	william	william	PROPN
ftr-420	493	3	f.	f.	PROPN
ftr-420	493	4	weschler	weschler	PROPN
ftr-420	493	5	,	,	PUNCT
ftr-420	493	6	“	"	PUNCT
ftr-420	493	7	follow	follow	VERB
ftr-420	493	8	the	the	DET
ftr-420	493	9	money	money	NOUN
ftr-420	493	10	,	,	PUNCT
ftr-420	493	11	”	"	PUNCT
ftr-420	493	12	foreign	foreign	ADJ
ftr-420	493	13	affairs	affair	NOUN
ftr-420	493	14	,	,	PUNCT
ftr-420	493	15	july	july	PROPN
ftr-420	493	16	-	-	PUNCT
ftr-420	493	17	august	august	PROPN
ftr-420	493	18	2001	2001	NUM
ftr-420	493	19	.	.	PUNCT
ftr-420	494	1	mr	mr	PROPN
ftr-420	494	2	.	.	PROPN
ftr-420	494	3	weschler	weschler	PROPN
ftr-420	494	4	was	be	AUX
ftr-420	494	5	special	special	ADJ
ftr-420	494	6	adviser	adviser	NOUN
ftr-420	494	7	to	to	ADP
ftr-420	494	8	the	the	DET
ftr-420	494	9	secretary	secretary	NOUN
ftr-420	494	10	of	of	ADP
ftr-420	494	11	the	the	DET
ftr-420	494	12	treasury	treasury	NOUN
ftr-420	494	13	from	from	ADP
ftr-420	494	14	1999	1999	NUM
ftr-420	494	15	to	to	ADP
ftr-420	494	16	2001	2001	NUM
ftr-420	494	17	.	.	PUNCT
ftr-420	495	1	600	600	NUM
ftr-420	495	2	florida	florida	PROPN
ftr-420	495	3	tax	tax	NOUN
ftr-420	495	4	review	review	NOUN
ftr-420	495	5	[	[	X
ftr-420	495	6	vol.6:6	vol.6:6	NOUN
ftr-420	495	7	enhancements	enhancement	NOUN
ftr-420	495	8	of	of	ADP
ftr-420	495	9	the	the	DET
ftr-420	495	10	anti	anti	ADJ
ftr-420	495	11	-	-	ADJ
ftr-420	495	12	money	money	NOUN
ftr-420	495	13	-	-	PUNCT
ftr-420	495	14	laundering	launder	VERB
ftr-420	495	15	rules	rule	NOUN
ftr-420	495	16	.	.	PUNCT
ftr-420	496	1	in	in	ADP
ftr-420	496	2	addition	addition	NOUN
ftr-420	496	3	,	,	PUNCT
ftr-420	496	4	during	during	ADP
ftr-420	496	5	200168	200168	NUM
ftr-420	496	6	and	and	CCONJ
ftr-420	496	7	2002	2002	NUM
ftr-420	496	8	,	,	PUNCT
ftr-420	496	9	the	the	DET
ftr-420	496	10	bush	bush	PROPN
ftr-420	496	11	administration	administration	PROPN
ftr-420	496	12	negotiated	negotiate	VERB
ftr-420	496	13	exchange	exchange	NOUN
ftr-420	496	14	of	of	ADP
ftr-420	496	15	information	information	NOUN
ftr-420	496	16	agreements	agreement	NOUN
ftr-420	496	17	with	with	ADP
ftr-420	496	18	tax	tax	NOUN
ftr-420	496	19	haven	haven	NOUN
ftr-420	496	20	countries	country	NOUN
ftr-420	496	21	,	,	PUNCT
ftr-420	496	22	such	such	ADJ
ftr-420	496	23	as	as	ADP
ftr-420	496	24	the	the	DET
ftr-420	496	25	netherlands	netherlands	PROPN
ftr-420	496	26	antilles	antilles	PROPN
ftr-420	496	27	,	,	PUNCT
ftr-420	496	28	the	the	DET
ftr-420	496	29	british	british	PROPN
ftr-420	496	30	virgin	virgin	PROPN
ftr-420	496	31	islands	islands	PROPN
ftr-420	496	32	,	,	PUNCT
ftr-420	496	33	bahamas	bahamas	PROPN
ftr-420	496	34	,	,	PUNCT
ftr-420	496	35	antigua	antigua	PROPN
ftr-420	496	36	and	and	CCONJ
ftr-420	496	37	barbuda	barbuda	NOUN
ftr-420	496	38	,	,	PUNCT
ftr-420	496	39	and	and	CCONJ
ftr-420	496	40	the	the	DET
ftr-420	496	41	cayman	cayman	NOUN
ftr-420	496	42	islands.69	islands.69	NOUN
ftr-420	496	43	in	in	ADP
ftr-420	496	44	2003	2003	NUM
ftr-420	496	45	,	,	PUNCT
ftr-420	496	46	both	both	CCONJ
ftr-420	496	47	the	the	DET
ftr-420	496	48	eu	eu	PROPN
ftr-420	496	49	and	and	CCONJ
ftr-420	496	50	the	the	DET
ftr-420	496	51	u.s	u.s	PROPN
ftr-420	496	52	.	.	PROPN
ftr-420	496	53	took	take	VERB
ftr-420	496	54	further	further	ADJ
ftr-420	496	55	steps	step	NOUN
ftr-420	496	56	toward	toward	ADP
ftr-420	496	57	greater	great	ADJ
ftr-420	496	58	information	information	NOUN
ftr-420	496	59	exchange	exchange	NOUN
ftr-420	496	60	.	.	PUNCT
ftr-420	497	1	in	in	ADP
ftr-420	497	2	january	january	PROPN
ftr-420	497	3	,	,	PUNCT
ftr-420	497	4	the	the	DET
ftr-420	497	5	u.s	u.s	PROPN
ftr-420	497	6	.	.	PROPN
ftr-420	497	7	entered	enter	VERB
ftr-420	497	8	into	into	ADP
ftr-420	497	9	an	an	DET
ftr-420	497	10	agreement	agreement	NOUN
ftr-420	497	11	with70	with70	X
ftr-420	497	12	switzerland	switzerland	PROPN
ftr-420	497	13	designed	design	VERB
ftr-420	497	14	to	to	PART
ftr-420	497	15	enhance	enhance	VERB
ftr-420	497	16	tax	tax	NOUN
ftr-420	497	17	information	information	NOUN
ftr-420	497	18	exchange	exchange	NOUN
ftr-420	497	19	under	under	ADP
ftr-420	497	20	their	their	PRON
ftr-420	497	21	existing	exist	VERB
ftr-420	497	22	68	68	NUM
ftr-420	497	23	.	.	PUNCT
ftr-420	498	1	the	the	DET
ftr-420	498	2	international	international	ADJ
ftr-420	498	3	money	money	NOUN
ftr-420	498	4	laundering	laundering	NOUN
ftr-420	498	5	abatement	abatement	NOUN
ftr-420	498	6	and	and	CCONJ
ftr-420	498	7	anti	anti	ADJ
ftr-420	498	8	-	-	ADJ
ftr-420	498	9	terrorist	terrorist	ADJ
ftr-420	498	10	financing	financing	NOUN
ftr-420	498	11	act	act	NOUN
ftr-420	498	12	of	of	ADP
ftr-420	498	13	2001	2001	NUM
ftr-420	498	14	,	,	PUNCT
ftr-420	498	15	title	title	NOUN
ftr-420	498	16	iii	iii	PROPN
ftr-420	498	17	,	,	PUNCT
ftr-420	498	18	of	of	ADP
ftr-420	498	19	the	the	DET
ftr-420	498	20	usa	usa	PROPN
ftr-420	498	21	patriot	patriot	PROPN
ftr-420	498	22	act	act	PROPN
ftr-420	498	23	,	,	PUNCT
ftr-420	498	24	public	public	ADJ
ftr-420	498	25	law	law	NOUN
ftr-420	498	26	no	no	NOUN
ftr-420	498	27	.	.	PUNCT
ftr-420	498	28	107	107	NUM
ftr-420	498	29	-	-	SYM
ftr-420	498	30	56	56	NUM
ftr-420	498	31	,	,	PUNCT
ftr-420	498	32	signed	sign	VERB
ftr-420	498	33	on	on	ADP
ftr-420	498	34	oct	oct	PROPN
ftr-420	498	35	.	.	PROPN
ftr-420	498	36	26	26	NUM
ftr-420	498	37	,	,	PUNCT
ftr-420	498	38	2001	2001	NUM
ftr-420	498	39	.	.	PUNCT
ftr-420	499	1	see	see	VERB
ftr-420	499	2	marnin	marnin	PROPN
ftr-420	499	3	j.	j.	PROPN
ftr-420	499	4	michaels	michaels	PROPN
ftr-420	499	5	and	and	CCONJ
ftr-420	499	6	thomas	thomas	PROPN
ftr-420	499	7	a.	a.	NOUN
ftr-420	499	8	o’donnell	o’donnell	PROPN
ftr-420	499	9	,	,	PUNCT
ftr-420	499	10	“	"	PUNCT
ftr-420	499	11	the	the	DET
ftr-420	499	12	death	death	NOUN
ftr-420	499	13	of	of	ADP
ftr-420	499	14	information	information	NOUN
ftr-420	499	15	-	-	PUNCT
ftr-420	499	16	exchange	exchange	NOUN
ftr-420	499	17	agreements	agreement	NOUN
ftr-420	499	18	?	?	PUNCT
ftr-420	499	19	,	,	PUNCT
ftr-420	499	20	”	"	PUNCT
ftr-420	499	21	13	13	NUM
ftr-420	499	22	j.	j.	PROPN
ftr-420	499	23	int’l	int’l	NUM
ftr-420	499	24	tax’n	tax’n	NUM
ftr-420	499	25	8	8	NUM
ftr-420	499	26	,	,	PUNCT
ftr-420	499	27	at	at	ADP
ftr-420	499	28	n.8	n.8	PROPN
ftr-420	499	29	(	(	PUNCT
ftr-420	499	30	2002	2002	NUM
ftr-420	499	31	)	)	PUNCT
ftr-420	499	32	.	.	PUNCT
ftr-420	500	1	see	see	VERB
ftr-420	500	2	also	also	ADV
ftr-420	500	3	margaret	margaret	PROPN
ftr-420	500	4	r.	r.	PROPN
ftr-420	500	5	blake	blake	PROPN
ftr-420	500	6	&	&	CCONJ
ftr-420	500	7	carrie	carrie	PROPN
ftr-420	500	8	j.	j.	PROPN
ftr-420	500	9	di	di	PROPN
ftr-420	500	10	santo	santo	PROPN
ftr-420	500	11	,	,	PUNCT
ftr-420	500	12	“	"	PUNCT
ftr-420	500	13	guidance	guidance	NOUN
ftr-420	500	14	on	on	ADP
ftr-420	500	15	anti	anti	ADJ
ftr-420	500	16	-	-	ADJ
ftr-420	500	17	money	money	ADJ
ftr-420	500	18	laundering	launder	VERB
ftr-420	500	19	compliance	compliance	NOUN
ftr-420	500	20	programs	program	NOUN
ftr-420	500	21	under	under	ADP
ftr-420	500	22	usa	usa	PROPN
ftr-420	500	23	patriot	patriot	PROPN
ftr-420	500	24	act	act	PROPN
ftr-420	500	25	,	,	PUNCT
ftr-420	500	26	”	"	PUNCT
ftr-420	500	27	13	13	NUM
ftr-420	500	28	journal	journal	NOUN
ftr-420	500	29	of	of	ADP
ftr-420	500	30	int’l	int’l	NUM
ftr-420	500	31	tax’n	tax’n	NUM
ftr-420	500	32	35	35	NUM
ftr-420	500	33	(	(	PUNCT
ftr-420	500	34	2002	2002	NUM
ftr-420	500	35	)	)	PUNCT
ftr-420	500	36	.	.	PUNCT
ftr-420	501	1	section	section	NOUN
ftr-420	501	2	311	311	NUM
ftr-420	501	3	of	of	ADP
ftr-420	501	4	the	the	DET
ftr-420	501	5	usa	usa	PROPN
ftr-420	501	6	patriot	patriot	PROPN
ftr-420	501	7	act	act	PROPN
ftr-420	501	8	authorizes	authorize	VERB
ftr-420	501	9	the	the	DET
ftr-420	501	10	treasury	treasury	NOUN
ftr-420	501	11	to	to	PART
ftr-420	501	12	designate	designate	VERB
ftr-420	501	13	a	a	DET
ftr-420	501	14	foreign	foreign	ADJ
ftr-420	501	15	jurisdiction	jurisdiction	NOUN
ftr-420	501	16	or	or	CCONJ
ftr-420	501	17	financial	financial	ADJ
ftr-420	501	18	institution	institution	NOUN
ftr-420	501	19	as	as	ADP
ftr-420	501	20	being	be	AUX
ftr-420	501	21	“	"	PUNCT
ftr-420	501	22	of	of	ADP
ftr-420	501	23	primary	primary	ADJ
ftr-420	501	24	money	money	NOUN
ftr-420	501	25	laundering	laundering	NOUN
ftr-420	501	26	concern	concern	NOUN
ftr-420	501	27	”	"	PUNCT
ftr-420	501	28	and	and	CCONJ
ftr-420	501	29	to	to	PART
ftr-420	501	30	impose	impose	VERB
ftr-420	501	31	certain	certain	ADJ
ftr-420	501	32	“	"	PUNCT
ftr-420	501	33	special	special	ADJ
ftr-420	501	34	measures	measure	NOUN
ftr-420	501	35	.	.	PUNCT
ftr-420	501	36	”	"	PUNCT
ftr-420	502	1	the	the	DET
ftr-420	502	2	treasury	treasury	NOUN
ftr-420	502	3	has	have	AUX
ftr-420	502	4	exercised	exercise	VERB
ftr-420	502	5	this	this	DET
ftr-420	502	6	authority	authority	NOUN
ftr-420	502	7	with	with	ADP
ftr-420	502	8	respect	respect	NOUN
ftr-420	502	9	to	to	ADP
ftr-420	502	10	ukraine	ukraine	NOUN
ftr-420	502	11	and	and	CCONJ
ftr-420	502	12	nauru	nauru	PROPN
ftr-420	502	13	.	.	PUNCT
ftr-420	503	1	treasury	treasury	PROPN
ftr-420	503	2	dept	dept	PROPN
ftr-420	503	3	.	.	PROPN
ftr-420	503	4	,	,	PUNCT
ftr-420	503	5	press	press	NOUN
ftr-420	503	6	release	release	NOUN
ftr-420	503	7	,	,	PUNCT
ftr-420	503	8	december	december	PROPN
ftr-420	503	9	20	20	NUM
ftr-420	503	10	,	,	PUNCT
ftr-420	503	11	2002	2002	NUM
ftr-420	503	12	,	,	PUNCT
ftr-420	503	13	available	available	ADJ
ftr-420	503	14	in	in	ADP
ftr-420	503	15	2002	2002	NUM
ftr-420	503	16	tnt	tnt	PROPN
ftr-420	503	17	247	247	NUM
ftr-420	503	18	-	-	SYM
ftr-420	503	19	20	20	NUM
ftr-420	503	20	.	.	PUNCT
ftr-420	504	1	in	in	ADP
ftr-420	504	2	the	the	DET
ftr-420	504	3	case	case	NOUN
ftr-420	504	4	of	of	ADP
ftr-420	504	5	nauru	nauru	PROPN
ftr-420	504	6	,	,	PUNCT
ftr-420	504	7	“	"	PUNCT
ftr-420	504	8	u.s	u.s	PROPN
ftr-420	504	9	.	.	PROPN
ftr-420	504	10	financial	financial	ADJ
ftr-420	504	11	institutions	institution	NOUN
ftr-420	504	12	”	"	PUNCT
ftr-420	504	13	are	be	AUX
ftr-420	504	14	prohibited	prohibit	VERB
ftr-420	504	15	“	"	PUNCT
ftr-420	504	16	from	from	ADP
ftr-420	504	17	opening	opening	NOUN
ftr-420	504	18	or	or	CCONJ
ftr-420	504	19	maintaining	maintain	VERB
ftr-420	504	20	correspondent	correspondent	NOUN
ftr-420	504	21	accounts	account	NOUN
ftr-420	504	22	with	with	ADP
ftr-420	504	23	nauru	nauru	NOUN
ftr-420	504	24	-	-	PUNCT
ftr-420	504	25	licensed	license	VERB
ftr-420	504	26	financial	financial	ADJ
ftr-420	504	27	institutions	institution	NOUN
ftr-420	504	28	.	.	PUNCT
ftr-420	504	29	”	"	PUNCT
ftr-420	505	1	i	i	PRON
ftr-420	505	2	d.	d.	PROPN
ftr-420	505	3	at	at	ADP
ftr-420	505	4	¶	¶	PROPN
ftr-420	505	5	11	11	NUM
ftr-420	505	6	.	.	PUNCT
ftr-420	506	1	see	see	VERB
ftr-420	506	2	hudson	hudson	PROPN
ftr-420	506	3	morgan	morgan	PROPN
ftr-420	506	4	,	,	PUNCT
ftr-420	506	5	“	"	PUNCT
ftr-420	506	6	treasury	treasury	PROPN
ftr-420	506	7	’s	’s	PART
ftr-420	506	8	kid	kid	NOUN
ftr-420	506	9	gloves	glove	NOUN
ftr-420	506	10	,	,	PUNCT
ftr-420	506	11	”	"	PUNCT
ftr-420	506	12	new	new	ADJ
ftr-420	506	13	republic	republic	NOUN
ftr-420	506	14	,	,	PUNCT
ftr-420	506	15	p.	p.	NOUN
ftr-420	506	16	16	16	NUM
ftr-420	506	17	,	,	PUNCT
ftr-420	506	18	april	april	PROPN
ftr-420	506	19	14	14	NUM
ftr-420	506	20	,	,	PUNCT
ftr-420	506	21	2003	2003	NUM
ftr-420	506	22	,	,	PUNCT
ftr-420	506	23	questioning	question	VERB
ftr-420	506	24	treasury	treasury	NOUN
ftr-420	506	25	’s	’s	PART
ftr-420	506	26	failure	failure	NOUN
ftr-420	506	27	to	to	PART
ftr-420	506	28	use	use	VERB
ftr-420	506	29	this	this	DET
ftr-420	506	30	authority	authority	NOUN
ftr-420	506	31	with	with	ADP
ftr-420	506	32	respect	respect	NOUN
ftr-420	506	33	to	to	ADP
ftr-420	506	34	saudi	saudi	PROPN
ftr-420	506	35	arabia	arabia	PROPN
ftr-420	506	36	.	.	PUNCT
ftr-420	507	1	69	69	NUM
ftr-420	507	2	.	.	PUNCT
ftr-420	508	1	during	during	ADP
ftr-420	508	2	2001	2001	NUM
ftr-420	508	3	and	and	CCONJ
ftr-420	508	4	2002	2002	NUM
ftr-420	508	5	,	,	PUNCT
ftr-420	508	6	the	the	DET
ftr-420	508	7	u.s	u.s	PROPN
ftr-420	508	8	.	.	PROPN
ftr-420	508	9	signed	sign	VERB
ftr-420	508	10	exchange	exchange	NOUN
ftr-420	508	11	of	of	ADP
ftr-420	508	12	information	information	NOUN
ftr-420	508	13	agreements	agreement	NOUN
ftr-420	508	14	with	with	ADP
ftr-420	508	15	the	the	DET
ftr-420	508	16	following	follow	VERB
ftr-420	508	17	countries	country	NOUN
ftr-420	508	18	:	:	PUNCT
ftr-420	508	19	columbia	columbia	PROPN
ftr-420	508	20	(	(	PUNCT
ftr-420	508	21	03	03	NUM
ftr-420	508	22	-	-	SYM
ftr-420	508	23	30	30	NUM
ftr-420	508	24	-	-	PUNCT
ftr-420	508	25	01	01	NUM
ftr-420	508	26	)	)	PUNCT
ftr-420	508	27	,	,	PUNCT
ftr-420	508	28	cayman	cayman	NOUN
ftr-420	508	29	islands	island	NOUN
ftr-420	508	30	(	(	PUNCT
ftr-420	508	31	11	11	NUM
ftr-420	508	32	-	-	SYM
ftr-420	508	33	2701	2701	NUM
ftr-420	508	34	)	)	PUNCT
ftr-420	508	35	,	,	PUNCT
ftr-420	508	36	antigua	antigua	PROPN
ftr-420	508	37	&	&	CCONJ
ftr-420	508	38	barbuda	barbuda	PROPN
ftr-420	508	39	(	(	PUNCT
ftr-420	508	40	12	12	NUM
ftr-420	508	41	-	-	PUNCT
ftr-420	508	42	06	06	NUM
ftr-420	508	43	-	-	PUNCT
ftr-420	508	44	01	01	NUM
ftr-420	508	45	)	)	PUNCT
ftr-420	508	46	,	,	PUNCT
ftr-420	508	47	bahamas	bahamas	PROPN
ftr-420	508	48	(	(	PUNCT
ftr-420	508	49	01	01	NUM
ftr-420	508	50	-	-	SYM
ftr-420	508	51	25	25	NUM
ftr-420	508	52	-	-	PUNCT
ftr-420	508	53	02	02	NUM
ftr-420	508	54	)	)	PUNCT
ftr-420	508	55	,	,	PUNCT
ftr-420	508	56	british	british	ADJ
ftr-420	508	57	virgin	virgin	PROPN
ftr-420	508	58	islands	islands	PROPN
ftr-420	508	59	(	(	PUNCT
ftr-420	508	60	04	04	NUM
ftr-420	508	61	-	-	SYM
ftr-420	508	62	0302	0302	NUM
ftr-420	508	63	)	)	PUNCT
ftr-420	508	64	,	,	PUNCT
ftr-420	508	65	netherlands	netherlands	PROPN
ftr-420	508	66	antilles	antilles	PROPN
ftr-420	508	67	(	(	PUNCT
ftr-420	508	68	04	04	NUM
ftr-420	508	69	-	-	SYM
ftr-420	508	70	17	17	NUM
ftr-420	508	71	-	-	NUM
ftr-420	508	72	02	02	NUM
ftr-420	508	73	)	)	PUNCT
ftr-420	508	74	,	,	PUNCT
ftr-420	508	75	guernsey	guernsey	PROPN
ftr-420	508	76	(	(	PUNCT
ftr-420	508	77	09	09	NUM
ftr-420	508	78	-	-	SYM
ftr-420	508	79	12	12	NUM
ftr-420	508	80	-	-	PUNCT
ftr-420	508	81	02	02	NUM
ftr-420	508	82	)	)	PUNCT
ftr-420	508	83	,	,	PUNCT
ftr-420	508	84	isle	isle	NOUN
ftr-420	508	85	of	of	ADP
ftr-420	508	86	man	man	NOUN
ftr-420	508	87	(	(	PUNCT
ftr-420	508	88	10	10	NUM
ftr-420	508	89	-	-	PUNCT
ftr-420	508	90	04	04	NUM
ftr-420	508	91	-	-	PUNCT
ftr-420	508	92	02	02	NUM
ftr-420	508	93	)	)	PUNCT
ftr-420	508	94	,	,	PUNCT
ftr-420	508	95	jersey	jersey	NOUN
ftr-420	508	96	(	(	PUNCT
ftr-420	508	97	11	11	NUM
ftr-420	508	98	-	-	PUNCT
ftr-420	508	99	04	04	NUM
ftr-420	508	100	-	-	PUNCT
ftr-420	508	101	02	02	NUM
ftr-420	508	102	)	)	PUNCT
ftr-420	508	103	.	.	PUNCT
ftr-420	509	1	in	in	ADP
ftr-420	509	2	november	november	PROPN
ftr-420	509	3	2003	2003	NUM
ftr-420	509	4	,	,	PUNCT
ftr-420	509	5	the	the	PRON
ftr-420	509	6	u.s	u.s	PROPN
ftr-420	509	7	.	.	PROPN
ftr-420	509	8	signed	sign	VERB
ftr-420	509	9	an	an	DET
ftr-420	509	10	exchange	exchange	NOUN
ftr-420	509	11	of	of	ADP
ftr-420	509	12	information	information	NOUN
ftr-420	509	13	agreement	agreement	NOUN
ftr-420	509	14	with	with	ADP
ftr-420	509	15	aruba	aruba	PROPN
ftr-420	509	16	.	.	PUNCT
ftr-420	510	1	see	see	VERB
ftr-420	510	2	kevin	kevin	PROPN
ftr-420	510	3	a.	a.	PROPN
ftr-420	510	4	bell	bell	PROPN
ftr-420	510	5	,	,	PUNCT
ftr-420	510	6	“	"	PUNCT
ftr-420	510	7	u.s	u.s	PROPN
ftr-420	510	8	.	.	PROPN
ftr-420	510	9	,	,	PUNCT
ftr-420	510	10	aruba	aruba	PROPN
ftr-420	510	11	sign	sign	VERB
ftr-420	510	12	tax	tax	NOUN
ftr-420	510	13	information	information	NOUN
ftr-420	510	14	exchange	exchange	NOUN
ftr-420	510	15	agreement	agreement	NOUN
ftr-420	510	16	,	,	PUNCT
ftr-420	510	17	”	"	PUNCT
ftr-420	510	18	2003	2003	NUM
ftr-420	510	19	tnt	tnt	PROPN
ftr-420	510	20	226	226	NUM
ftr-420	510	21	-	-	SYM
ftr-420	510	22	5	5	NUM
ftr-420	510	23	.	.	PUNCT
ftr-420	511	1	in	in	ADP
ftr-420	511	2	the	the	DET
ftr-420	511	3	1980	1980	NUM
ftr-420	511	4	’s	’s	NOUN
ftr-420	511	5	and	and	CCONJ
ftr-420	511	6	early	early	ADJ
ftr-420	511	7	1990	1990	NUM
ftr-420	511	8	’s	’s	PART
ftr-420	511	9	,	,	PUNCT
ftr-420	511	10	the	the	DET
ftr-420	511	11	u.s	u.s	PROPN
ftr-420	511	12	.	.	PROPN
ftr-420	511	13	put	put	VERB
ftr-420	511	14	into	into	ADP
ftr-420	511	15	effect	effect	NOUN
ftr-420	511	16	exchange	exchange	NOUN
ftr-420	511	17	of	of	ADP
ftr-420	511	18	information	information	NOUN
ftr-420	511	19	agreements	agreement	NOUN
ftr-420	511	20	with	with	ADP
ftr-420	511	21	the	the	DET
ftr-420	511	22	following	follow	VERB
ftr-420	511	23	countries	country	NOUN
ftr-420	511	24	:	:	PUNCT
ftr-420	511	25	barbados	barbado	NOUN
ftr-420	511	26	(	(	PUNCT
ftr-420	511	27	1984	1984	NUM
ftr-420	511	28	)	)	PUNCT
ftr-420	511	29	,	,	PUNCT
ftr-420	511	30	jamaica	jamaica	PROPN
ftr-420	511	31	(	(	PUNCT
ftr-420	511	32	1986	1986	NUM
ftr-420	511	33	)	)	PUNCT
ftr-420	511	34	,	,	PUNCT
ftr-420	511	35	grenada	grenada	PROPN
ftr-420	511	36	(	(	PUNCT
ftr-420	511	37	1987	1987	NUM
ftr-420	511	38	)	)	PUNCT
ftr-420	511	39	,	,	PUNCT
ftr-420	511	40	bermuda	bermuda	NOUN
ftr-420	511	41	(	(	PUNCT
ftr-420	511	42	1988	1988	NUM
ftr-420	511	43	)	)	PUNCT
ftr-420	511	44	,	,	PUNCT
ftr-420	511	45	dominica	dominica	PROPN
ftr-420	511	46	(	(	PUNCT
ftr-420	511	47	1988	1988	NUM
ftr-420	511	48	)	)	PUNCT
ftr-420	511	49	,	,	PUNCT
ftr-420	511	50	dominican	dominican	PROPN
ftr-420	511	51	republic	republic	PROPN
ftr-420	511	52	(	(	PUNCT
ftr-420	511	53	1989	1989	NUM
ftr-420	511	54	)	)	PUNCT
ftr-420	511	55	,	,	PUNCT
ftr-420	511	56	mexico	mexico	PROPN
ftr-420	511	57	(	(	PUNCT
ftr-420	511	58	1990	1990	NUM
ftr-420	511	59	)	)	PUNCT
ftr-420	511	60	,	,	PUNCT
ftr-420	511	61	trinidad	trinidad	PROPN
ftr-420	511	62	&	&	CCONJ
ftr-420	511	63	tobago	tobago	PROPN
ftr-420	511	64	(	(	PUNCT
ftr-420	511	65	1990	1990	NUM
ftr-420	511	66	)	)	PUNCT
ftr-420	511	67	,	,	PUNCT
ftr-420	511	68	st	st	PROPN
ftr-420	511	69	.	.	PROPN
ftr-420	511	70	lucia	lucia	PROPN
ftr-420	511	71	(	(	PUNCT
ftr-420	511	72	1991	1991	NUM
ftr-420	511	73	)	)	PUNCT
ftr-420	511	74	,	,	PUNCT
ftr-420	511	75	honduras	honduras	PROPN
ftr-420	511	76	(	(	PUNCT
ftr-420	511	77	1991	1991	NUM
ftr-420	511	78	)	)	PUNCT
ftr-420	511	79	,	,	PUNCT
ftr-420	511	80	marshall	marshall	PROPN
ftr-420	511	81	islands	islands	PROPN
ftr-420	511	82	(	(	PUNCT
ftr-420	511	83	1991	1991	NUM
ftr-420	511	84	)	)	PUNCT
ftr-420	511	85	,	,	PUNCT
ftr-420	511	86	costa	costa	PROPN
ftr-420	511	87	rica	rica	PROPN
ftr-420	511	88	(	(	PUNCT
ftr-420	511	89	1991	1991	NUM
ftr-420	511	90	)	)	PUNCT
ftr-420	511	91	,	,	PUNCT
ftr-420	511	92	guyana	guyana	PROPN
ftr-420	511	93	(	(	PUNCT
ftr-420	511	94	1992	1992	NUM
ftr-420	511	95	)	)	PUNCT
ftr-420	511	96	,	,	PUNCT
ftr-420	511	97	peru	peru	PROPN
ftr-420	511	98	(	(	PUNCT
ftr-420	511	99	1993	1993	NUM
ftr-420	511	100	)	)	PUNCT
ftr-420	511	101	.	.	PUNCT
ftr-420	512	1	all	all	DET
ftr-420	512	2	the	the	DET
ftr-420	512	3	latter	latter	ADJ
ftr-420	512	4	agreements	agreement	NOUN
ftr-420	512	5	,	,	PUNCT
ftr-420	512	6	except	except	SCONJ
ftr-420	512	7	for	for	ADP
ftr-420	512	8	those	those	PRON
ftr-420	512	9	with	with	ADP
ftr-420	512	10	mexico	mexico	PROPN
ftr-420	512	11	,	,	PUNCT
ftr-420	512	12	peru	peru	PROPN
ftr-420	512	13	and	and	CCONJ
ftr-420	512	14	the	the	DET
ftr-420	512	15	marshall	marshall	PROPN
ftr-420	512	16	islands	islands	PROPN
ftr-420	512	17	,	,	PUNCT
ftr-420	512	18	qualify	qualify	VERB
ftr-420	512	19	for	for	ADP
ftr-420	512	20	the	the	DET
ftr-420	512	21	caribbean	caribbean	ADJ
ftr-420	512	22	basin	basin	NOUN
ftr-420	512	23	initiative	initiative	NOUN
ftr-420	512	24	.	.	PUNCT
ftr-420	513	1	john	john	PROPN
ftr-420	513	2	venuti	venuti	PROPN
ftr-420	513	3	,	,	PUNCT
ftr-420	513	4	manal	manal	PROPN
ftr-420	513	5	s.	s.	PROPN
ftr-420	513	6	corwin	corwin	PROPN
ftr-420	513	7	,	,	PUNCT
ftr-420	513	8	steven	steven	PROPN
ftr-420	513	9	r.	r.	PROPN
ftr-420	513	10	lainoff	lainoff	PROPN
ftr-420	513	11	,	,	PUNCT
ftr-420	513	12	and	and	CCONJ
ftr-420	513	13	paul	paul	PROPN
ftr-420	513	14	m.	m.	PROPN
ftr-420	513	15	schmidt	schmidt	PROPN
ftr-420	513	16	,	,	PUNCT
ftr-420	513	17	“	"	PUNCT
ftr-420	513	18	current	current	ADJ
ftr-420	513	19	status	status	NOUN
ftr-420	513	20	of	of	ADP
ftr-420	513	21	u.s	u.s	PROPN
ftr-420	513	22	.	.	PROPN
ftr-420	513	23	tax	tax	NOUN
ftr-420	513	24	treaties	treaty	NOUN
ftr-420	513	25	and	and	CCONJ
ftr-420	513	26	international	international	ADJ
ftr-420	513	27	tax	tax	NOUN
ftr-420	513	28	agreements	agreement	NOUN
ftr-420	513	29	,	,	PUNCT
ftr-420	513	30	”	"	PUNCT
ftr-420	513	31	32	32	NUM
ftr-420	513	32	tax	tax	NOUN
ftr-420	513	33	management	management	NOUN
ftr-420	513	34	international	international	PROPN
ftr-420	513	35	journal	journal	PROPN
ftr-420	513	36	320	320	NUM
ftr-420	513	37	,	,	PUNCT
ftr-420	513	38	325	325	NUM
ftr-420	513	39	(	(	PUNCT
ftr-420	513	40	2003	2003	NUM
ftr-420	513	41	)	)	PUNCT
ftr-420	513	42	.	.	PUNCT
ftr-420	514	1	see	see	VERB
ftr-420	514	2	marnin	marnin	PROPN
ftr-420	514	3	j.	j.	PROPN
ftr-420	514	4	michaels	michaels	PROPN
ftr-420	514	5	and	and	CCONJ
ftr-420	514	6	thomas	thomas	PROPN
ftr-420	514	7	a.	a.	NOUN
ftr-420	514	8	o’donnell	o’donnell	PROPN
ftr-420	514	9	,	,	PUNCT
ftr-420	514	10	“	"	PUNCT
ftr-420	514	11	the	the	DET
ftr-420	514	12	death	death	NOUN
ftr-420	514	13	of	of	ADP
ftr-420	514	14	informationexchange	informationexchange	ADJ
ftr-420	514	15	agreements	agreement	NOUN
ftr-420	514	16	?	?	PUNCT
ftr-420	514	17	,	,	PUNCT
ftr-420	514	18	”	"	PUNCT
ftr-420	514	19	13	13	NUM
ftr-420	514	20	j.	j.	PROPN
ftr-420	514	21	int’l	int’l	NUM
ftr-420	514	22	tax’n	tax’n	NUM
ftr-420	514	23	8	8	NUM
ftr-420	514	24	,	,	PUNCT
ftr-420	514	25	at	at	ADP
ftr-420	514	26	n.	n.	NOUN
ftr-420	514	27	1	1	NUM
ftr-420	514	28	(	(	PUNCT
ftr-420	514	29	2002	2002	NUM
ftr-420	514	30	)	)	PUNCT
ftr-420	514	31	.	.	PUNCT
ftr-420	515	1	70	70	NUM
ftr-420	515	2	.	.	PUNCT
ftr-420	516	1	earlier	early	ADV
ftr-420	516	2	,	,	PUNCT
ftr-420	516	3	in	in	ADP
ftr-420	516	4	1997	1997	NUM
ftr-420	516	5	,	,	PUNCT
ftr-420	516	6	the	the	DET
ftr-420	516	7	council	council	NOUN
ftr-420	516	8	of	of	ADP
ftr-420	516	9	the	the	DET
ftr-420	516	10	oecd	oecd	PROPN
ftr-420	516	11	adopted	adopt	VERB
ftr-420	516	12	recommendations	recommendation	NOUN
ftr-420	516	13	for	for	ADP
ftr-420	516	14	use	use	NOUN
ftr-420	516	15	of	of	ADP
ftr-420	516	16	tax	tax	NOUN
ftr-420	516	17	identification	identification	NOUN
ftr-420	516	18	numbers	number	NOUN
ftr-420	516	19	in	in	ADP
ftr-420	516	20	an	an	DET
ftr-420	516	21	international	international	ADJ
ftr-420	516	22	context	context	NOUN
ftr-420	516	23	and	and	CCONJ
ftr-420	516	24	for	for	ADP
ftr-420	516	25	a	a	DET
ftr-420	516	26	standard	standard	ADJ
ftr-420	516	27	magnetic	magnetic	ADJ
ftr-420	516	28	format	format	NOUN
ftr-420	516	29	for	for	ADP
ftr-420	516	30	automatic	automatic	ADJ
ftr-420	516	31	exchange	exchange	NOUN
ftr-420	516	32	of	of	ADP
ftr-420	516	33	information	information	NOUN
ftr-420	516	34	.	.	PUNCT
ftr-420	517	1	c(97)29	c(97)29	PROPN
ftr-420	517	2	;	;	PUNCT
ftr-420	517	3	c(97)30	c(97)30	PROPN
ftr-420	517	4	.	.	PUNCT
ftr-420	518	1	see	see	VERB
ftr-420	518	2	detailed	detailed	ADJ
ftr-420	518	3	discussion	discussion	NOUN
ftr-420	518	4	in	in	ADP
ftr-420	518	5	david	david	PROPN
ftr-420	518	6	e.	e.	PROPN
ftr-420	518	7	spencer	spencer	PROPN
ftr-420	518	8	,	,	PUNCT
ftr-420	518	9	“	"	PUNCT
ftr-420	518	10	oecd	oecd	PROPN
ftr-420	518	11	information	information	NOUN
ftr-420	518	12	exchange	exchange	NOUN
ftr-420	518	13	recommendations	recommendation	NOUN
ftr-420	518	14	are	be	AUX
ftr-420	518	15	a	a	DET
ftr-420	518	16	significant	significant	ADJ
ftr-420	518	17	first	first	ADJ
ftr-420	518	18	step	step	NOUN
ftr-420	518	19	in	in	ADP
ftr-420	518	20	resolving	resolve	VERB
ftr-420	518	21	tax	tax	NOUN
ftr-420	518	22	evasion	evasion	NOUN
ftr-420	518	23	,	,	PUNCT
ftr-420	518	24	”	"	PUNCT
ftr-420	518	25	8	8	NUM
ftr-420	518	26	journal	journal	NOUN
ftr-420	518	27	of	of	ADP
ftr-420	518	28	int’l	int’l	NOUN
ftr-420	518	29	tax’n	tax’n	NUM
ftr-420	518	30	353	353	NUM
ftr-420	518	31	(	(	PUNCT
ftr-420	518	32	1997	1997	NUM
ftr-420	518	33	)	)	PUNCT
ftr-420	518	34	.	.	PUNCT
ftr-420	519	1	2004	2004	NUM
ftr-420	519	2	]	]	PUNCT
ftr-420	519	3	sharing	share	VERB
ftr-420	519	4	bank	bank	NOUN
ftr-420	519	5	deposit	deposit	NOUN
ftr-420	519	6	information	information	NOUN
ftr-420	519	7	with	with	ADP
ftr-420	519	8	other	other	ADJ
ftr-420	519	9	countries	country	NOUN
ftr-420	519	10	648	648	NUM
ftr-420	519	11	tax	tax	NOUN
ftr-420	519	12	treaty	treaty	NOUN
ftr-420	519	13	.	.	PUNCT
ftr-420	520	1	in	in	ADP
ftr-420	520	2	june	june	PROPN
ftr-420	520	3	2003	2003	NUM
ftr-420	520	4	,	,	PUNCT
ftr-420	520	5	the	the	DET
ftr-420	520	6	eu	eu	PROPN
ftr-420	520	7	adopted	adopt	VERB
ftr-420	520	8	its	its	PRON
ftr-420	520	9	savings	saving	NOUN
ftr-420	520	10	directive	directive	NOUN
ftr-420	520	11	,	,	PUNCT
ftr-420	520	12	providing71	providing71	NOUN
ftr-420	520	13	generally	generally	ADV
ftr-420	520	14	for	for	ADP
ftr-420	520	15	automatic	automatic	ADJ
ftr-420	520	16	information	information	NOUN
ftr-420	520	17	exchange	exchange	NOUN
ftr-420	520	18	on	on	ADP
ftr-420	520	19	interest	interest	NOUN
ftr-420	520	20	paid	pay	VERB
ftr-420	520	21	within	within	ADP
ftr-420	520	22	the	the	DET
ftr-420	520	23	eu	eu	PROPN
ftr-420	520	24	to	to	ADP
ftr-420	520	25	a	a	DET
ftr-420	520	26	eu	eu	PROPN
ftr-420	520	27	resident	resident	NOUN
ftr-420	520	28	,	,	PUNCT
ftr-420	520	29	but	but	CCONJ
ftr-420	520	30	permitting	permit	VERB
ftr-420	520	31	austria	austria	PROPN
ftr-420	520	32	,	,	PUNCT
ftr-420	520	33	belgium	belgium	PROPN
ftr-420	520	34	and	and	CCONJ
ftr-420	520	35	luxembourg	luxembourg	PROPN
ftr-420	520	36	to	to	PART
ftr-420	520	37	impose	impose	VERB
ftr-420	520	38	a	a	DET
ftr-420	520	39	withholding	withholding	NOUN
ftr-420	520	40	tax	tax	NOUN
ftr-420	520	41	(	(	PUNCT
ftr-420	520	42	as	as	ADP
ftr-420	520	43	a	a	DET
ftr-420	520	44	substitute	substitute	NOUN
ftr-420	520	45	for	for	ADP
ftr-420	520	46	automatic	automatic	ADJ
ftr-420	520	47	information	information	NOUN
ftr-420	520	48	exchange	exchange	NOUN
ftr-420	520	49	)	)	PUNCT
ftr-420	520	50	.	.	PUNCT
ftr-420	521	1	in	in	ADP
ftr-420	521	2	2004,72	2004,72	PROPN
ftr-420	521	3	the	the	DET
ftr-420	521	4	eu	eu	PROPN
ftr-420	521	5	fixed	fix	VERB
ftr-420	521	6	july	july	PROPN
ftr-420	521	7	1	1	NUM
ftr-420	521	8	,	,	PUNCT
ftr-420	521	9	2005	2005	NUM
ftr-420	521	10	as	as	ADP
ftr-420	521	11	the	the	DET
ftr-420	521	12	starting	starting	NOUN
ftr-420	521	13	date	date	NOUN
ftr-420	521	14	for	for	ADP
ftr-420	521	15	the	the	DET
ftr-420	521	16	directive	directive	NOUN
ftr-420	521	17	,	,	PUNCT
ftr-420	521	18	after	after	ADP
ftr-420	521	19	reaching	reach	VERB
ftr-420	521	20	agreement	agreement	NOUN
ftr-420	521	21	with	with	ADP
ftr-420	521	22	the	the	DET
ftr-420	521	23	non	non	ADJ
ftr-420	521	24	-	-	ADJ
ftr-420	521	25	eu	eu	ADJ
ftr-420	521	26	countries	country	NOUN
ftr-420	521	27	of	of	ADP
ftr-420	521	28	switzerland	switzerland	PROPN
ftr-420	521	29	,	,	PUNCT
ftr-420	521	30	liechtenstein	liechtenstein	PROPN
ftr-420	521	31	,	,	PUNCT
ftr-420	521	32	san	san	PROPN
ftr-420	521	33	marino	marino	PROPN
ftr-420	521	34	,	,	PUNCT
ftr-420	521	35	monaco	monaco	PROPN
ftr-420	521	36	and	and	CCONJ
ftr-420	521	37	andorra	andorra	PROPN
ftr-420	521	38	,	,	PUNCT
ftr-420	521	39	as	as	ADV
ftr-420	521	40	well	well	ADV
ftr-420	521	41	as	as	ADP
ftr-420	521	42	with	with	ADP
ftr-420	521	43	the	the	DET
ftr-420	521	44	dependent	dependent	ADJ
ftr-420	521	45	or	or	CCONJ
ftr-420	521	46	associated73	associated73	ADJ
ftr-420	521	47	71	71	NUM
ftr-420	521	48	.	.	PUNCT
ftr-420	522	1	u.s	u.s	PROPN
ftr-420	522	2	.	.	PROPN
ftr-420	522	3	treasury	treasury	PROPN
ftr-420	522	4	press	press	PROPN
ftr-420	522	5	release	release	NOUN
ftr-420	522	6	,	,	PUNCT
ftr-420	522	7	kd-3795	kd-3795	PROPN
ftr-420	522	8	,	,	PUNCT
ftr-420	522	9	january	january	PROPN
ftr-420	522	10	24	24	NUM
ftr-420	522	11	,	,	PUNCT
ftr-420	522	12	2003	2003	NUM
ftr-420	522	13	,	,	PUNCT
ftr-420	522	14	attaching	attach	VERB
ftr-420	522	15	mutual	mutual	ADJ
ftr-420	522	16	agreement	agreement	NOUN
ftr-420	522	17	of	of	ADP
ftr-420	522	18	january	january	PROPN
ftr-420	522	19	23	23	NUM
ftr-420	522	20	,	,	PUNCT
ftr-420	522	21	2003	2003	NUM
ftr-420	522	22	,	,	PUNCT
ftr-420	522	23	regarding	regard	VERB
ftr-420	522	24	the	the	DET
ftr-420	522	25	administration	administration	NOUN
ftr-420	522	26	of	of	ADP
ftr-420	522	27	article	article	PROPN
ftr-420	522	28	26	26	NUM
ftr-420	522	29	(	(	PUNCT
ftr-420	522	30	exchange	exchange	NOUN
ftr-420	522	31	of	of	ADP
ftr-420	522	32	information	information	NOUN
ftr-420	522	33	)	)	PUNCT
ftr-420	522	34	of	of	ADP
ftr-420	522	35	the	the	DET
ftr-420	522	36	swiss	swiss	PROPN
ftr-420	522	37	-	-	PUNCT
ftr-420	522	38	u.s	u.s	PROPN
ftr-420	522	39	.	.	PROPN
ftr-420	522	40	income	income	PROPN
ftr-420	522	41	tax	tax	PROPN
ftr-420	522	42	convention	convention	PROPN
ftr-420	522	43	of	of	ADP
ftr-420	522	44	october	october	PROPN
ftr-420	522	45	2	2	NUM
ftr-420	522	46	,	,	PUNCT
ftr-420	522	47	1996	1996	NUM
ftr-420	522	48	,	,	PUNCT
ftr-420	522	49	with	with	ADP
ftr-420	522	50	appendix	appendix	NOUN
ftr-420	522	51	.	.	PUNCT
ftr-420	523	1	the	the	DET
ftr-420	523	2	treaty	treaty	NOUN
ftr-420	523	3	provides	provide	VERB
ftr-420	523	4	for	for	ADP
ftr-420	523	5	the	the	DET
ftr-420	523	6	exchange	exchange	NOUN
ftr-420	523	7	of	of	ADP
ftr-420	523	8	information	information	NOUN
ftr-420	523	9	“	"	PUNCT
ftr-420	523	10	for	for	ADP
ftr-420	523	11	the	the	DET
ftr-420	523	12	prevention	prevention	NOUN
ftr-420	523	13	of	of	ADP
ftr-420	523	14	tax	tax	NOUN
ftr-420	523	15	fraud	fraud	NOUN
ftr-420	523	16	or	or	CCONJ
ftr-420	523	17	the	the	DET
ftr-420	523	18	like	like	ADJ
ftr-420	523	19	.	.	PUNCT
ftr-420	523	20	”	"	PUNCT
ftr-420	524	1	the	the	DET
ftr-420	524	2	mutual	mutual	ADJ
ftr-420	524	3	agreement	agreement	NOUN
ftr-420	524	4	,	,	PUNCT
ftr-420	524	5	inter	inter	PROPN
ftr-420	524	6	alia	alia	NOUN
ftr-420	524	7	,	,	PUNCT
ftr-420	524	8	provides	provide	VERB
ftr-420	524	9	some	some	DET
ftr-420	524	10	elaboration	elaboration	NOUN
ftr-420	524	11	of	of	ADP
ftr-420	524	12	the	the	DET
ftr-420	524	13	term	term	NOUN
ftr-420	524	14	“	"	PUNCT
ftr-420	524	15	tax	tax	NOUN
ftr-420	524	16	fraud	fraud	NOUN
ftr-420	524	17	or	or	CCONJ
ftr-420	524	18	the	the	DET
ftr-420	524	19	like	like	ADJ
ftr-420	524	20	.	.	PUNCT
ftr-420	524	21	”	"	PUNCT
ftr-420	525	1	see	see	VERB
ftr-420	525	2	infra	infra	NOUN
ftr-420	525	3	note	note	VERB
ftr-420	525	4	195	195	NUM
ftr-420	525	5	.	.	NOUN
ftr-420	525	6	72	72	NUM
ftr-420	525	7	.	.	PUNCT
ftr-420	526	1	eu	eu	PROPN
ftr-420	526	2	council	council	PROPN
ftr-420	526	3	directive	directive	NOUN
ftr-420	526	4	2003/48	2003/48	NUM
ftr-420	526	5	/	/	SYM
ftr-420	526	6	ec	ec	PROPN
ftr-420	526	7	of	of	ADP
ftr-420	526	8	june	june	PROPN
ftr-420	526	9	3	3	NUM
ftr-420	526	10	,	,	PUNCT
ftr-420	526	11	2003	2003	NUM
ftr-420	526	12	,	,	PUNCT
ftr-420	526	13	on	on	ADP
ftr-420	526	14	taxation	taxation	NOUN
ftr-420	526	15	of	of	ADP
ftr-420	526	16	savings	saving	NOUN
ftr-420	526	17	income	income	NOUN
ftr-420	526	18	in	in	ADP
ftr-420	526	19	the	the	DET
ftr-420	526	20	form	form	NOUN
ftr-420	526	21	of	of	ADP
ftr-420	526	22	interest	interest	NOUN
ftr-420	526	23	payments	payment	NOUN
ftr-420	526	24	,	,	PUNCT
ftr-420	526	25	released	release	VERB
ftr-420	526	26	june	june	PROPN
ftr-420	526	27	26	26	NUM
ftr-420	526	28	,	,	PUNCT
ftr-420	526	29	2003	2003	NUM
ftr-420	526	30	,	,	PUNCT
ftr-420	526	31	available	available	ADJ
ftr-420	526	32	at	at	ADP
ftr-420	526	33	2003	2003	NUM
ftr-420	526	34	wtd	wtd	NOUN
ftr-420	526	35	126	126	NUM
ftr-420	526	36	-	-	SYM
ftr-420	526	37	12	12	NUM
ftr-420	526	38	[	[	X
ftr-420	526	39	“	"	PUNCT
ftr-420	526	40	eu	eu	ADJ
ftr-420	526	41	savings	saving	NOUN
ftr-420	526	42	directive	directive	NOUN
ftr-420	526	43	”	"	PUNCT
ftr-420	526	44	]	]	PUNCT
ftr-420	526	45	,	,	PUNCT
ftr-420	526	46	art	art	NOUN
ftr-420	526	47	.	.	PUNCT
ftr-420	527	1	8	8	NUM
ftr-420	527	2	,	,	PUNCT
ftr-420	527	3	9	9	NUM
ftr-420	527	4	,	,	PUNCT
ftr-420	527	5	10	10	NUM
ftr-420	527	6	,	,	PUNCT
ftr-420	527	7	11	11	NUM
ftr-420	527	8	.	.	PUNCT
ftr-420	528	1	the	the	DET
ftr-420	528	2	rate	rate	NOUN
ftr-420	528	3	of	of	ADP
ftr-420	528	4	withholding	withholding	NOUN
ftr-420	528	5	would	would	AUX
ftr-420	528	6	be	be	AUX
ftr-420	528	7	15	15	NUM
ftr-420	528	8	%	%	NOUN
ftr-420	528	9	for	for	ADP
ftr-420	528	10	the	the	DET
ftr-420	528	11	first	first	ADJ
ftr-420	528	12	three	three	NUM
ftr-420	528	13	years	year	NOUN
ftr-420	528	14	,	,	PUNCT
ftr-420	528	15	20	20	NUM
ftr-420	528	16	%	%	NOUN
ftr-420	528	17	for	for	ADP
ftr-420	528	18	the	the	DET
ftr-420	528	19	next	next	ADJ
ftr-420	528	20	three	three	NUM
ftr-420	528	21	years	year	NOUN
ftr-420	528	22	and	and	CCONJ
ftr-420	528	23	35	35	NUM
ftr-420	528	24	%	%	NOUN
ftr-420	528	25	thereafter	thereafter	ADV
ftr-420	528	26	.	.	PUNCT
ftr-420	529	1	seventy	seventy	NUM
ftr-420	529	2	-	-	PUNCT
ftr-420	529	3	five	five	NUM
ftr-420	529	4	percent	percent	NOUN
ftr-420	529	5	of	of	ADP
ftr-420	529	6	the	the	DET
ftr-420	529	7	revenue	revenue	NOUN
ftr-420	529	8	is	be	AUX
ftr-420	529	9	to	to	PART
ftr-420	529	10	be	be	AUX
ftr-420	529	11	transferred	transfer	VERB
ftr-420	529	12	to	to	ADP
ftr-420	529	13	the	the	DET
ftr-420	529	14	country	country	NOUN
ftr-420	529	15	of	of	ADP
ftr-420	529	16	residence	residence	NOUN
ftr-420	529	17	.	.	PUNCT
ftr-420	530	1	i	i	PRON
ftr-420	530	2	d.	d.	PROPN
ftr-420	530	3	,	,	PUNCT
ftr-420	530	4	art	art	NOUN
ftr-420	530	5	.	.	PUNCT
ftr-420	531	1	11.1	11.1	NUM
ftr-420	531	2	,	,	PUNCT
ftr-420	531	3	12.1	12.1	NUM
ftr-420	531	4	.	.	PUNCT
ftr-420	532	1	see	see	VERB
ftr-420	532	2	european	european	PROPN
ftr-420	532	3	commission	commission	PROPN
ftr-420	532	4	,	,	PUNCT
ftr-420	532	5	ip/03/787	ip/03/787	NOUN
ftr-420	532	6	,	,	PUNCT
ftr-420	532	7	taxation	taxation	NOUN
ftr-420	532	8	:	:	PUNCT
ftr-420	532	9	commission	commission	NOUN
ftr-420	532	10	welcomes	welcome	VERB
ftr-420	532	11	adoption	adoption	NOUN
ftr-420	532	12	of	of	ADP
ftr-420	532	13	package	package	NOUN
ftr-420	532	14	to	to	PART
ftr-420	532	15	curb	curb	VERB
ftr-420	532	16	harmful	harmful	ADJ
ftr-420	532	17	tax	tax	NOUN
ftr-420	532	18	competition	competition	NOUN
ftr-420	532	19	,	,	PUNCT
ftr-420	532	20	june	june	PROPN
ftr-420	532	21	3	3	NUM
ftr-420	532	22	,	,	PUNCT
ftr-420	532	23	2003	2003	NUM
ftr-420	532	24	,	,	PUNCT
ftr-420	532	25	available	available	ADJ
ftr-420	532	26	at	at	ADP
ftr-420	532	27	2003	2003	NUM
ftr-420	532	28	wtd	wtd	NOUN
ftr-420	532	29	108	108	NUM
ftr-420	532	30	-	-	SYM
ftr-420	532	31	16	16	NUM
ftr-420	532	32	;	;	PUNCT
ftr-420	532	33	see	see	VERB
ftr-420	532	34	also	also	ADV
ftr-420	532	35	european	european	PROPN
ftr-420	532	36	commission	commission	PROPN
ftr-420	532	37	,	,	PUNCT
ftr-420	532	38	results	result	NOUN
ftr-420	532	39	of	of	ADP
ftr-420	532	40	council	council	NOUN
ftr-420	532	41	of	of	ADP
ftr-420	532	42	economics	economic	NOUN
ftr-420	532	43	and	and	CCONJ
ftr-420	532	44	finance	finance	NOUN
ftr-420	532	45	ministers	minister	NOUN
ftr-420	532	46	,	,	PUNCT
ftr-420	532	47	brussels	brussels	PROPN
ftr-420	532	48	,	,	PUNCT
ftr-420	532	49	21st	21st	ADJ
ftr-420	532	50	january	january	NOUN
ftr-420	532	51	2003	2003	NUM
ftr-420	532	52	–	–	PUNCT
ftr-420	532	53	taxation	taxation	NOUN
ftr-420	532	54	,	,	PUNCT
ftr-420	532	55	memo	memo	NOUN
ftr-420	532	56	/03/13	/03/13	NOUN
ftr-420	532	57	,	,	PUNCT
ftr-420	532	58	reprinted	reprint	VERB
ftr-420	532	59	in	in	ADP
ftr-420	532	60	2003	2003	NUM
ftr-420	532	61	wtd	wtd	NOUN
ftr-420	532	62	15	15	NUM
ftr-420	532	63	-	-	SYM
ftr-420	532	64	12	12	NUM
ftr-420	532	65	.	.	PUNCT
ftr-420	533	1	for	for	ADP
ftr-420	533	2	earlier	early	ADJ
ftr-420	533	3	steps	step	NOUN
ftr-420	533	4	in	in	ADP
ftr-420	533	5	this	this	DET
ftr-420	533	6	process	process	NOUN
ftr-420	533	7	,	,	PUNCT
ftr-420	533	8	see	see	VERB
ftr-420	533	9	commission	commission	NOUN
ftr-420	533	10	of	of	ADP
ftr-420	533	11	the	the	DET
ftr-420	533	12	european	european	ADJ
ftr-420	533	13	communities	community	NOUN
ftr-420	533	14	,	,	PUNCT
ftr-420	533	15	proposal	proposal	NOUN
ftr-420	533	16	for	for	ADP
ftr-420	533	17	a	a	DET
ftr-420	533	18	council	council	NOUN
ftr-420	533	19	directive	directive	NOUN
ftr-420	533	20	to	to	PART
ftr-420	533	21	ensure	ensure	VERB
ftr-420	533	22	effective	effective	ADJ
ftr-420	533	23	taxation	taxation	NOUN
ftr-420	533	24	of	of	ADP
ftr-420	533	25	savings	saving	NOUN
ftr-420	533	26	income	income	NOUN
ftr-420	533	27	in	in	ADP
ftr-420	533	28	the	the	DET
ftr-420	533	29	form	form	NOUN
ftr-420	533	30	of	of	ADP
ftr-420	533	31	interest	interest	NOUN
ftr-420	533	32	payments	payment	NOUN
ftr-420	533	33	within	within	ADP
ftr-420	533	34	the	the	DET
ftr-420	533	35	community	community	NOUN
ftr-420	533	36	,	,	PUNCT
ftr-420	533	37	brussels	brussels	PROPN
ftr-420	533	38	,	,	PUNCT
ftr-420	533	39	18.7.2001	18.7.2001	NUM
ftr-420	533	40	,	,	PUNCT
ftr-420	533	41	com(2001	com(2001	PROPN
ftr-420	533	42	)	)	PUNCT
ftr-420	533	43	400	400	NUM
ftr-420	533	44	final	final	ADJ
ftr-420	533	45	,	,	PUNCT
ftr-420	533	46	2001/0164(cns	2001/0164(cns	NUM
ftr-420	533	47	)	)	PUNCT
ftr-420	533	48	,	,	PUNCT
ftr-420	533	49	at	at	ADP
ftr-420	533	50	3	3	NUM
ftr-420	533	51	-	-	SYM
ftr-420	533	52	4	4	NUM
ftr-420	533	53	,	,	PUNCT
ftr-420	533	54	available	available	ADJ
ftr-420	533	55	at	at	ADP
ftr-420	533	56	eu	eu	PROPN
ftr-420	533	57	website	website	NOUN
ftr-420	533	58	,	,	PUNCT
ftr-420	533	59	last	last	ADV
ftr-420	533	60	visited	visit	VERB
ftr-420	533	61	july	july	PROPN
ftr-420	533	62	7	7	NUM
ftr-420	533	63	,	,	PUNCT
ftr-420	533	64	2003	2003	NUM
ftr-420	533	65	(	(	PUNCT
ftr-420	533	66	describing	describe	VERB
ftr-420	533	67	the	the	DET
ftr-420	533	68	november	november	PROPN
ftr-420	533	69	2000	2000	NUM
ftr-420	533	70	agreement	agreement	NOUN
ftr-420	533	71	)	)	PUNCT
ftr-420	533	72	.	.	PUNCT
ftr-420	534	1	see	see	VERB
ftr-420	534	2	discussion	discussion	NOUN
ftr-420	534	3	in	in	ADP
ftr-420	534	4	david	david	PROPN
ftr-420	534	5	e.	e.	PROPN
ftr-420	534	6	spencer	spencer	PROPN
ftr-420	534	7	,	,	PUNCT
ftr-420	534	8	“	"	PUNCT
ftr-420	534	9	eu	eu	PROPN
ftr-420	534	10	agrees	agree	VERB
ftr-420	534	11	at	at	ADP
ftr-420	534	12	last	last	ADV
ftr-420	534	13	on	on	ADP
ftr-420	534	14	taxation	taxation	NOUN
ftr-420	534	15	of	of	ADP
ftr-420	534	16	savings	saving	NOUN
ftr-420	534	17	,	,	PUNCT
ftr-420	534	18	”	"	PUNCT
ftr-420	534	19	14	14	NUM
ftr-420	534	20	j.	j.	PROPN
ftr-420	534	21	int’l	int’l	NUM
ftr-420	534	22	tax’n	tax’n	NUM
ftr-420	534	23	4	4	NUM
ftr-420	534	24	(	(	PUNCT
ftr-420	534	25	2003	2003	NUM
ftr-420	534	26	)	)	PUNCT
ftr-420	534	27	;	;	PUNCT
ftr-420	535	1	david	david	PROPN
ftr-420	535	2	e.	e.	PROPN
ftr-420	535	3	spencer	spencer	PROPN
ftr-420	535	4	,	,	PUNCT
ftr-420	535	5	“	"	PUNCT
ftr-420	535	6	stepping	step	VERB
ftr-420	535	7	up	up	ADP
ftr-420	535	8	the	the	DET
ftr-420	535	9	pressure	pressure	NOUN
ftr-420	535	10	on	on	ADP
ftr-420	535	11	tax	tax	NOUN
ftr-420	535	12	havens	haven	NOUN
ftr-420	535	13	:	:	PUNCT
ftr-420	535	14	an	an	DET
ftr-420	535	15	update	update	NOUN
ftr-420	535	16	(	(	PUNCT
ftr-420	535	17	part	part	NOUN
ftr-420	535	18	1	1	NUM
ftr-420	535	19	)	)	PUNCT
ftr-420	535	20	,	,	PUNCT
ftr-420	535	21	”	"	PUNCT
ftr-420	535	22	12	12	NUM
ftr-420	535	23	j.	j.	PROPN
ftr-420	535	24	int’l	int’l	NUM
ftr-420	535	25	tax’n	tax’n	NUM
ftr-420	535	26	26	26	NUM
ftr-420	535	27	(	(	PUNCT
ftr-420	535	28	2001	2001	NUM
ftr-420	535	29	)	)	PUNCT
ftr-420	535	30	;	;	PUNCT
ftr-420	535	31	graetz	graetz	NOUN
ftr-420	535	32	,	,	PUNCT
ftr-420	535	33	supra	supra	PROPN
ftr-420	535	34	note	note	PROPN
ftr-420	535	35	25	25	NUM
ftr-420	535	36	,	,	PUNCT
ftr-420	535	37	at	at	ADP
ftr-420	535	38	387	387	NUM
ftr-420	535	39	-	-	SYM
ftr-420	535	40	89	89	NUM
ftr-420	535	41	.	.	PUNCT
ftr-420	535	42	73	73	NUM
ftr-420	535	43	.	.	PUNCT
ftr-420	535	44	see	see	VERB
ftr-420	535	45	european	european	PROPN
ftr-420	535	46	commission	commission	PROPN
ftr-420	535	47	release	release	VERB
ftr-420	535	48	ip/04/958	ip/04/958	PROPN
ftr-420	535	49	,	,	PUNCT
ftr-420	535	50	savings	saving	NOUN
ftr-420	535	51	taxation	taxation	NOUN
ftr-420	535	52	:	:	PUNCT
ftr-420	535	53	commission	commission	PROPN
ftr-420	535	54	welcomes	welcome	VERB
ftr-420	535	55	council	council	NOUN
ftr-420	535	56	agreement	agreement	NOUN
ftr-420	535	57	on	on	ADP
ftr-420	535	58	1	1	NUM
ftr-420	535	59	july	july	PROPN
ftr-420	535	60	2005	2005	NUM
ftr-420	535	61	application	application	NOUN
ftr-420	535	62	date	date	NOUN
ftr-420	535	63	,	,	PUNCT
ftr-420	535	64	july	july	PROPN
ftr-420	535	65	19	19	NUM
ftr-420	535	66	,	,	PUNCT
ftr-420	535	67	2004	2004	NUM
ftr-420	535	68	.	.	PUNCT
ftr-420	536	1	the	the	DET
ftr-420	536	2	application	application	NOUN
ftr-420	536	3	of	of	ADP
ftr-420	536	4	the	the	DET
ftr-420	536	5	directive	directive	NOUN
ftr-420	536	6	had	have	AUX
ftr-420	536	7	been	be	AUX
ftr-420	536	8	conditioned	condition	VERB
ftr-420	536	9	on	on	ADP
ftr-420	536	10	reaching	reach	VERB
ftr-420	536	11	agreement	agreement	NOUN
ftr-420	536	12	with	with	ADP
ftr-420	536	13	these	these	DET
ftr-420	536	14	non	non	ADJ
ftr-420	536	15	-	-	ADJ
ftr-420	536	16	eu	eu	ADJ
ftr-420	536	17	countries	country	NOUN
ftr-420	536	18	.	.	PUNCT
ftr-420	537	1	see	see	VERB
ftr-420	537	2	eu	eu	PROPN
ftr-420	537	3	savings	saving	NOUN
ftr-420	537	4	directive	directive	NOUN
ftr-420	537	5	,	,	PUNCT
ftr-420	537	6	supra	supra	PROPN
ftr-420	537	7	note	note	NOUN
ftr-420	537	8	72	72	NUM
ftr-420	537	9	,	,	PUNCT
ftr-420	537	10	art	art	NOUN
ftr-420	537	11	.	.	PUNCT
ftr-420	538	1	17.2	17.2	NUM
ftr-420	538	2	.	.	PUNCT
ftr-420	539	1	for	for	ADP
ftr-420	539	2	the	the	DET
ftr-420	539	3	initialing	initialing	NOUN
ftr-420	539	4	of	of	ADP
ftr-420	539	5	the	the	DET
ftr-420	539	6	agreement	agreement	NOUN
ftr-420	539	7	with	with	ADP
ftr-420	539	8	switzerland	switzerland	PROPN
ftr-420	539	9	,	,	PUNCT
ftr-420	539	10	see	see	VERB
ftr-420	539	11	eu	eu	PROPN
ftr-420	539	12	release	release	PROPN
ftr-420	539	13	ip/04/803	ip/04/803	PROPN
ftr-420	539	14	,	,	PUNCT
ftr-420	539	15	euswitzerland	euswitzerland	NOUN
ftr-420	539	16	:	:	PUNCT
ftr-420	539	17	nine	nine	NUM
ftr-420	539	18	agreements	agreement	NOUN
ftr-420	539	19	to	to	PART
ftr-420	539	20	be	be	AUX
ftr-420	539	21	initialed	initial	VERB
ftr-420	539	22	today	today	NOUN
ftr-420	539	23	,	,	PUNCT
ftr-420	539	24	june	june	PROPN
ftr-420	539	25	25	25	NUM
ftr-420	539	26	,	,	PUNCT
ftr-420	539	27	2004	2004	NUM
ftr-420	539	28	.	.	PUNCT
ftr-420	540	1	see	see	VERB
ftr-420	540	2	also	also	ADV
ftr-420	540	3	chuck	chuck	PROPN
ftr-420	540	4	gnaedinger	gnaedinger	NOUN
ftr-420	540	5	,	,	PUNCT
ftr-420	540	6	“	"	PUNCT
ftr-420	540	7	eu	eu	PROPN
ftr-420	540	8	delays	delay	NOUN
ftr-420	540	9	start	start	VERB
ftr-420	540	10	for	for	ADP
ftr-420	540	11	savings	saving	NOUN
ftr-420	540	12	tax	tax	NOUN
ftr-420	540	13	directive	directive	NOUN
ftr-420	540	14	,	,	PUNCT
ftr-420	540	15	”	"	PUNCT
ftr-420	540	16	2004	2004	NUM
ftr-420	540	17	wtd	wtd	VERB
ftr-420	540	18	122	122	NUM
ftr-420	540	19	-	-	SYM
ftr-420	540	20	1	1	NUM
ftr-420	540	21	.	.	PUNCT
ftr-420	541	1	for	for	ADP
ftr-420	541	2	the	the	DET
ftr-420	541	3	prior	prior	ADJ
ftr-420	541	4	history	history	NOUN
ftr-420	541	5	,	,	PUNCT
ftr-420	541	6	see	see	VERB
ftr-420	541	7	european	european	PROPN
ftr-420	541	8	commission	commission	PROPN
ftr-420	541	9	,	,	PUNCT
ftr-420	541	10	ip/03/787	ip/03/787	NOUN
ftr-420	541	11	,	,	PUNCT
ftr-420	541	12	taxation	taxation	NOUN
ftr-420	541	13	:	:	PUNCT
ftr-420	541	14	commission	commission	NOUN
ftr-420	541	15	welcomes	welcome	VERB
ftr-420	541	16	adoption	adoption	NOUN
ftr-420	541	17	of	of	ADP
ftr-420	541	18	package	package	NOUN
ftr-420	541	19	to	to	PART
ftr-420	541	20	curb	curb	VERB
ftr-420	541	21	harmful	harmful	ADJ
ftr-420	541	22	tax	tax	NOUN
ftr-420	541	23	competition	competition	NOUN
ftr-420	541	24	,	,	PUNCT
ftr-420	541	25	june	june	PROPN
ftr-420	541	26	3	3	NUM
ftr-420	541	27	,	,	PUNCT
ftr-420	541	28	2003	2003	NUM
ftr-420	541	29	,	,	PUNCT
ftr-420	541	30	available	available	ADJ
ftr-420	541	31	at	at	ADP
ftr-420	541	32	2003	2003	NUM
ftr-420	541	33	wtd	wtd	NOUN
ftr-420	541	34	108	108	NUM
ftr-420	541	35	-	-	SYM
ftr-420	541	36	16	16	NUM
ftr-420	541	37	,	,	PUNCT
ftr-420	541	38	at	at	ADP
ftr-420	541	39	¶	¶	PROPN
ftr-420	541	40	13	13	NUM
ftr-420	541	41	.	.	PUNCT
ftr-420	542	1	in	in	ADP
ftr-420	542	2	that	that	DET
ftr-420	542	3	release	release	NOUN
ftr-420	542	4	,	,	PUNCT
ftr-420	542	5	the	the	DET
ftr-420	542	6	eu	eu	PROPN
ftr-420	542	7	commission	commission	PROPN
ftr-420	542	8	described	describe	VERB
ftr-420	542	9	a	a	DET
ftr-420	542	10	draft	draft	NOUN
ftr-420	542	11	agreement	agreement	NOUN
ftr-420	542	12	with	with	ADP
ftr-420	542	13	switzerland	switzerland	NOUN
ftr-420	542	14	for	for	ADP
ftr-420	542	15	withholding	withholding	NOUN
ftr-420	542	16	of	of	ADP
ftr-420	542	17	tax	tax	NOUN
ftr-420	542	18	at	at	ADP
ftr-420	542	19	the	the	DET
ftr-420	542	20	same	same	ADJ
ftr-420	542	21	rate	rate	NOUN
ftr-420	542	22	,	,	PUNCT
ftr-420	542	23	and	and	CCONJ
ftr-420	542	24	under	under	ADP
ftr-420	542	25	the	the	DET
ftr-420	542	26	same	same	ADJ
ftr-420	542	27	revenue	revenue	NOUN
ftr-420	542	28	sharing	sharing	NOUN
ftr-420	542	29	terms	term	NOUN
ftr-420	542	30	,	,	PUNCT
ftr-420	542	31	as	as	ADP
ftr-420	542	32	for	for	ADP
ftr-420	542	33	belgium	belgium	NOUN
ftr-420	542	34	,	,	PUNCT
ftr-420	542	35	austria	austria	PROPN
ftr-420	542	36	and	and	CCONJ
ftr-420	542	37	luxembourg	luxembourg	PROPN
ftr-420	542	38	.	.	PUNCT
ftr-420	543	1	the	the	DET
ftr-420	543	2	current	current	ADJ
ftr-420	543	3	swiss	swiss	ADJ
ftr-420	543	4	withholding	withholding	NOUN
ftr-420	543	5	tax	tax	NOUN
ftr-420	543	6	applies	apply	VERB
ftr-420	543	7	only	only	ADV
ftr-420	543	8	to	to	ADP
ftr-420	543	9	swiss	swiss	ADJ
ftr-420	543	10	source	source	NOUN
ftr-420	543	11	income	income	NOUN
ftr-420	543	12	,	,	PUNCT
ftr-420	543	13	but	but	CCONJ
ftr-420	543	14	the	the	DET
ftr-420	543	15	agreement	agreement	NOUN
ftr-420	543	16	would	would	AUX
ftr-420	543	17	apply	apply	VERB
ftr-420	543	18	the	the	DET
ftr-420	543	19	withholding	withholding	NOUN
ftr-420	543	20	to	to	ADP
ftr-420	543	21	non	non	ADJ
ftr-420	543	22	swiss	swiss	ADJ
ftr-420	543	23	source	source	NOUN
ftr-420	543	24	income	income	NOUN
ftr-420	543	25	.	.	PUNCT
ftr-420	544	1	in	in	ADP
ftr-420	544	2	addition	addition	NOUN
ftr-420	544	3	,	,	PUNCT
ftr-420	544	4	for	for	ADP
ftr-420	544	5	“	"	PUNCT
ftr-420	544	6	income	income	NOUN
ftr-420	544	7	covered	cover	VERB
ftr-420	544	8	by	by	ADP
ftr-420	544	9	the	the	DET
ftr-420	544	10	draft	draft	NOUN
ftr-420	544	11	agreement	agreement	NOUN
ftr-420	544	12	,	,	PUNCT
ftr-420	544	13	switzerland	switzerland	PROPN
ftr-420	545	1	[	[	X
ftr-420	545	2	would	would	AUX
ftr-420	545	3	]	]	PART
ftr-420	545	4	grant	grant	VERB
ftr-420	545	5	exchange	exchange	NOUN
ftr-420	545	6	of	of	ADP
ftr-420	545	7	information	information	NOUN
ftr-420	545	8	on	on	ADP
ftr-420	545	9	request	request	NOUN
ftr-420	545	10	for	for	ADP
ftr-420	545	11	all	all	DET
ftr-420	545	12	criminal	criminal	ADJ
ftr-420	545	13	or	or	CCONJ
ftr-420	545	14	civil	civil	ADJ
ftr-420	545	15	602	602	NUM
ftr-420	545	16	florida	florida	PROPN
ftr-420	545	17	tax	tax	NOUN
ftr-420	545	18	review	review	NOUN
ftr-420	545	19	[	[	X
ftr-420	545	20	vol.6:6	vol.6:6	NOUN
ftr-420	545	21	territories	territory	NOUN
ftr-420	545	22	of	of	ADP
ftr-420	545	23	the	the	DET
ftr-420	545	24	netherlands	netherlands	PROPN
ftr-420	545	25	and	and	CCONJ
ftr-420	545	26	the	the	DET
ftr-420	545	27	u.k	u.k	PROPN
ftr-420	545	28	.	.	PROPN
ftr-420	545	29	,	,	PUNCT
ftr-420	545	30	for	for	SCONJ
ftr-420	545	31	them	they	PRON
ftr-420	545	32	to	to	PART
ftr-420	545	33	apply	apply	VERB
ftr-420	545	34	the	the	DET
ftr-420	545	35	same	same	ADJ
ftr-420	545	36	or74	or74	PROPN
ftr-420	545	37	“	"	PUNCT
ftr-420	545	38	equivalent	equivalent	ADJ
ftr-420	545	39	measures	measure	NOUN
ftr-420	545	40	”	"	PUNCT
ftr-420	545	41	(	(	PUNCT
ftr-420	545	42	such	such	ADJ
ftr-420	545	43	as	as	ADP
ftr-420	545	44	the	the	DET
ftr-420	545	45	withholding	withholding	NOUN
ftr-420	545	46	tax	tax	NOUN
ftr-420	545	47	adopted	adopt	VERB
ftr-420	545	48	by	by	ADP
ftr-420	545	49	austria	austria	PROPN
ftr-420	545	50	,	,	PUNCT
ftr-420	545	51	belgium	belgium	PROPN
ftr-420	545	52	and	and	CCONJ
ftr-420	545	53	luxembourg	luxembourg	PROPN
ftr-420	545	54	)	)	PUNCT
ftr-420	545	55	for	for	ADP
ftr-420	545	56	interest	interest	NOUN
ftr-420	545	57	paid	pay	VERB
ftr-420	545	58	to	to	ADP
ftr-420	545	59	eu	eu	PROPN
ftr-420	545	60	residents	resident	NOUN
ftr-420	545	61	.	.	PUNCT
ftr-420	546	1	in	in	ADP
ftr-420	546	2	this	this	DET
ftr-420	546	3	way	way	NOUN
ftr-420	546	4	,	,	PUNCT
ftr-420	546	5	the	the	DET
ftr-420	546	6	eu	eu	PROPN
ftr-420	546	7	seeks	seek	VERB
ftr-420	546	8	to	to	PART
ftr-420	546	9	avoid	avoid	VERB
ftr-420	546	10	its	its	PRON
ftr-420	546	11	directive	directive	NOUN
ftr-420	546	12	merely	merely	ADV
ftr-420	546	13	resulting	result	VERB
ftr-420	546	14	in	in	ADP
ftr-420	546	15	capital	capital	NOUN
ftr-420	546	16	shifting	shift	VERB
ftr-420	546	17	to	to	ADP
ftr-420	546	18	other	other	ADJ
ftr-420	546	19	non	non	ADJ
ftr-420	546	20	-	-	ADJ
ftr-420	546	21	eu	eu	ADJ
ftr-420	546	22	locations	location	NOUN
ftr-420	546	23	.	.	PUNCT
ftr-420	547	1	austria	austria	PROPN
ftr-420	547	2	,	,	PUNCT
ftr-420	547	3	belgium	belgium	PROPN
ftr-420	547	4	and	and	CCONJ
ftr-420	547	5	luxembourg	luxembourg	PROPN
ftr-420	547	6	are	be	AUX
ftr-420	547	7	required	require	VERB
ftr-420	547	8	to	to	PART
ftr-420	547	9	institute	institute	VERB
ftr-420	547	10	automatic	automatic	ADJ
ftr-420	547	11	exchange	exchange	NOUN
ftr-420	547	12	of	of	ADP
ftr-420	547	13	information	information	NOUN
ftr-420	547	14	only	only	ADV
ftr-420	547	15	if	if	SCONJ
ftr-420	547	16	and	and	CCONJ
ftr-420	547	17	when	when	SCONJ
ftr-420	547	18	switzerland	switzerland	PROPN
ftr-420	547	19	and	and	CCONJ
ftr-420	547	20	the	the	DET
ftr-420	547	21	other	other	ADJ
ftr-420	547	22	non	non	ADJ
ftr-420	547	23	-	-	ADJ
ftr-420	547	24	eu	eu	ADJ
ftr-420	547	25	countries	country	NOUN
ftr-420	547	26	listed	list	VERB
ftr-420	547	27	above	above	ADV
ftr-420	547	28	agree	agree	VERB
ftr-420	547	29	to	to	ADP
ftr-420	547	30	an	an	DET
ftr-420	547	31	exchange	exchange	NOUN
ftr-420	547	32	of	of	ADP
ftr-420	547	33	information	information	NOUN
ftr-420	547	34	regarding	regard	VERB
ftr-420	547	35	all	all	DET
ftr-420	547	36	interest	interest	NOUN
ftr-420	547	37	,	,	PUNCT
ftr-420	547	38	on	on	ADP
ftr-420	547	39	request	request	NOUN
ftr-420	547	40	,	,	PUNCT
ftr-420	547	41	in	in	ADP
ftr-420	547	42	accordance	accordance	NOUN
ftr-420	547	43	with	with	ADP
ftr-420	547	44	the	the	DET
ftr-420	547	45	oecd	oecd	PROPN
ftr-420	547	46	standard	standard	NOUN
ftr-420	547	47	,	,	PUNCT
ftr-420	547	48	and	and	CCONJ
ftr-420	547	49	the	the	DET
ftr-420	547	50	u.s	u.s	PROPN
ftr-420	547	51	.	.	PROPN
ftr-420	547	52	is	be	AUX
ftr-420	547	53	also	also	ADV
ftr-420	547	54	committed	committed	ADJ
ftr-420	547	55	to	to	ADP
ftr-420	547	56	such	such	ADJ
ftr-420	547	57	exchange.75	exchange.75	PROPN
ftr-420	547	58	ii	ii	PROPN
ftr-420	547	59	.	.	PUNCT
ftr-420	548	1	the	the	DET
ftr-420	548	2	countervailing	countervail	VERB
ftr-420	548	3	concern	concern	NOUN
ftr-420	548	4	for	for	ADP
ftr-420	548	5	preserving	preserve	VERB
ftr-420	548	6	financial	financial	ADJ
ftr-420	548	7	privacy	privacy	NOUN
ftr-420	548	8	the	the	DET
ftr-420	548	9	argument	argument	NOUN
ftr-420	548	10	that	that	SCONJ
ftr-420	548	11	the	the	DET
ftr-420	548	12	treasury	treasury	PROPN
ftr-420	548	13	’s	’s	PART
ftr-420	548	14	proposed	propose	VERB
ftr-420	548	15	regulation	regulation	NOUN
ftr-420	548	16	(	(	PUNCT
ftr-420	548	17	as	as	ADV
ftr-420	548	18	well	well	ADV
ftr-420	548	19	the	the	DET
ftr-420	548	20	oecd	oecd	ADJ
ftr-420	548	21	anti	anti	ADJ
ftr-420	548	22	-	-	ADJ
ftr-420	548	23	tax	tax	ADJ
ftr-420	548	24	haven	haven	NOUN
ftr-420	548	25	initiative	initiative	NOUN
ftr-420	548	26	and	and	CCONJ
ftr-420	548	27	the	the	DET
ftr-420	548	28	european	european	PROPN
ftr-420	548	29	union	union	PROPN
ftr-420	548	30	savings	saving	NOUN
ftr-420	548	31	directive	directive	NOUN
ftr-420	548	32	)	)	PUNCT
ftr-420	548	33	represent	represent	VERB
ftr-420	548	34	too	too	ADV
ftr-420	548	35	great	great	ADJ
ftr-420	548	36	a	a	DET
ftr-420	548	37	invasion	invasion	NOUN
ftr-420	548	38	of	of	ADP
ftr-420	548	39	financial	financial	ADJ
ftr-420	548	40	privacy	privacy	NOUN
ftr-420	548	41	has	have	AUX
ftr-420	548	42	been	be	AUX
ftr-420	548	43	forcefully	forcefully	ADV
ftr-420	548	44	presented	present	VERB
ftr-420	548	45	by	by	ADP
ftr-420	548	46	the	the	DET
ftr-420	548	47	report	report	NOUN
ftr-420	548	48	of	of	ADP
ftr-420	548	49	a	a	DET
ftr-420	548	50	task	task	NOUN
ftr-420	548	51	force	force	NOUN
ftr-420	548	52	on	on	ADP
ftr-420	548	53	information	information	NOUN
ftr-420	548	54	exchange	exchange	NOUN
ftr-420	548	55	and	and	CCONJ
ftr-420	548	56	financial	financial	ADJ
ftr-420	548	57	privacy	privacy	NOUN
ftr-420	548	58	,	,	PUNCT
ftr-420	548	59	chaired	chair	VERB
ftr-420	548	60	by	by	ADP
ftr-420	548	61	former	former	ADJ
ftr-420	548	62	senator	senator	PROPN
ftr-420	548	63	mack	mack	PROPN
ftr-420	548	64	f.	f.	PROPN
ftr-420	548	65	mattingly	mattingly	PROPN
ftr-420	548	66	.	.	PUNCT
ftr-420	549	1	in	in	ADP
ftr-420	549	2	order	order	NOUN
ftr-420	549	3	to	to	PART
ftr-420	549	4	evaluate	evaluate	VERB
ftr-420	549	5	this	this	DET
ftr-420	549	6	claim,76	claim,76	NOUN
ftr-420	549	7	cases	case	NOUN
ftr-420	549	8	of	of	ADP
ftr-420	549	9	fraud	fraud	NOUN
ftr-420	549	10	or	or	CCONJ
ftr-420	549	11	similar	similar	ADJ
ftr-420	549	12	misbehavior	misbehavior	NOUN
ftr-420	549	13	on	on	ADP
ftr-420	549	14	the	the	DET
ftr-420	549	15	part	part	NOUN
ftr-420	549	16	of	of	ADP
ftr-420	549	17	taxpayers	taxpayer	NOUN
ftr-420	549	18	.	.	PUNCT
ftr-420	549	19	”	"	PUNCT
ftr-420	550	1	on	on	ADP
ftr-420	550	2	february	february	PROPN
ftr-420	550	3	10	10	NUM
ftr-420	550	4	,	,	PUNCT
ftr-420	550	5	2004	2004	NUM
ftr-420	550	6	,	,	PUNCT
ftr-420	550	7	the	the	DET
ftr-420	550	8	european	european	PROPN
ftr-420	550	9	commission	commission	PROPN
ftr-420	550	10	published	publish	VERB
ftr-420	550	11	the	the	DET
ftr-420	550	12	text	text	NOUN
ftr-420	550	13	of	of	ADP
ftr-420	550	14	a	a	DET
ftr-420	550	15	proposed	propose	VERB
ftr-420	550	16	agreement	agreement	NOUN
ftr-420	550	17	with	with	ADP
ftr-420	550	18	switzerland	switzerland	PROPN
ftr-420	550	19	.	.	PUNCT
ftr-420	551	1	see	see	VERB
ftr-420	551	2	“	"	PUNCT
ftr-420	551	3	eu	eu	PROPN
ftr-420	551	4	publishes	publish	VERB
ftr-420	551	5	text	text	NOUN
ftr-420	551	6	of	of	ADP
ftr-420	551	7	savings	saving	NOUN
ftr-420	551	8	tax	tax	NOUN
ftr-420	551	9	agreement	agreement	NOUN
ftr-420	551	10	with	with	ADP
ftr-420	551	11	switzerland	switzerland	PROPN
ftr-420	551	12	,	,	PUNCT
ftr-420	551	13	”	"	PUNCT
ftr-420	551	14	2004	2004	NUM
ftr-420	551	15	wtd	wtd	NOUN
ftr-420	551	16	30	30	NUM
ftr-420	551	17	-	-	SYM
ftr-420	551	18	8	8	NUM
ftr-420	551	19	.	.	PUNCT
ftr-420	552	1	on	on	ADP
ftr-420	552	2	may	may	PROPN
ftr-420	552	3	19	19	NUM
ftr-420	552	4	,	,	PUNCT
ftr-420	552	5	2004	2004	NUM
ftr-420	552	6	,	,	PUNCT
ftr-420	552	7	switzerland	switzerland	PROPN
ftr-420	552	8	confirmed	confirm	VERB
ftr-420	552	9	“	"	PUNCT
ftr-420	552	10	acceptance	acceptance	NOUN
ftr-420	552	11	of	of	ADP
ftr-420	552	12	[	[	X
ftr-420	552	13	a	a	X
ftr-420	552	14	]	]	X
ftr-420	552	15	13	13	NUM
ftr-420	552	16	may	may	AUX
ftr-420	552	17	compromise	compromise	VERB
ftr-420	552	18	on	on	ADP
ftr-420	552	19	protecting	protect	VERB
ftr-420	552	20	bank	bank	NOUN
ftr-420	552	21	secrecy	secrecy	NOUN
ftr-420	552	22	in	in	ADP
ftr-420	552	23	luxembourg	luxembourg	PROPN
ftr-420	552	24	and	and	CCONJ
ftr-420	552	25	switzerland	switzerland	PROPN
ftr-420	552	26	in	in	ADP
ftr-420	552	27	exchange	exchange	NOUN
ftr-420	552	28	for	for	ADP
ftr-420	552	29	swiss	swiss	ADJ
ftr-420	552	30	participation	participation	NOUN
ftr-420	552	31	in	in	ADP
ftr-420	552	32	the	the	DET
ftr-420	552	33	eu	eu	PROPN
ftr-420	552	34	savings	saving	NOUN
ftr-420	552	35	tax	tax	NOUN
ftr-420	552	36	directive	directive	NOUN
ftr-420	552	37	.	.	PUNCT
ftr-420	552	38	”	"	PUNCT
ftr-420	553	1	chuck	chuck	PROPN
ftr-420	553	2	gnaedinger	gnaedinger	NOUN
ftr-420	553	3	,	,	PUNCT
ftr-420	553	4	“	"	PUNCT
ftr-420	553	5	eu	eu	PROPN
ftr-420	553	6	,	,	PUNCT
ftr-420	553	7	switzerland	switzerland	PROPN
ftr-420	553	8	endorse	endorse	VERB
ftr-420	553	9	bilateral	bilateral	PROPN
ftr-420	553	10	ii	ii	PROPN
ftr-420	553	11	framework	framework	NOUN
ftr-420	553	12	,	,	PUNCT
ftr-420	553	13	”	"	PUNCT
ftr-420	553	14	2004	2004	NUM
ftr-420	553	15	wtd	wtd	VERB
ftr-420	553	16	98	98	NUM
ftr-420	553	17	-	-	SYM
ftr-420	553	18	1	1	NUM
ftr-420	553	19	.	.	X
ftr-420	553	20	74	74	NUM
ftr-420	553	21	.	.	PUNCT
ftr-420	554	1	for	for	ADP
ftr-420	554	2	the	the	DET
ftr-420	554	3	condition	condition	NOUN
ftr-420	554	4	that	that	SCONJ
ftr-420	554	5	these	these	DET
ftr-420	554	6	territories	territory	NOUN
ftr-420	554	7	apply	apply	VERB
ftr-420	554	8	the	the	DET
ftr-420	554	9	same	same	ADJ
ftr-420	554	10	or	or	CCONJ
ftr-420	554	11	equivalent	equivalent	ADJ
ftr-420	554	12	measures	measure	NOUN
ftr-420	554	13	,	,	PUNCT
ftr-420	554	14	see	see	VERB
ftr-420	554	15	eu	eu	PROPN
ftr-420	554	16	savings	saving	NOUN
ftr-420	554	17	directive	directive	NOUN
ftr-420	554	18	,	,	PUNCT
ftr-420	554	19	supra	supra	PROPN
ftr-420	554	20	note	note	NOUN
ftr-420	554	21	72	72	NUM
ftr-420	554	22	,	,	PUNCT
ftr-420	554	23	art	art	NOUN
ftr-420	554	24	.	.	PUNCT
ftr-420	555	1	17.2	17.2	NUM
ftr-420	555	2	.	.	PUNCT
ftr-420	556	1	see	see	VERB
ftr-420	556	2	treasurey	treasurey	PROPN
ftr-420	556	3	department	department	PROPN
ftr-420	556	4	,	,	PUNCT
ftr-420	556	5	isle	isle	PROPN
ftr-420	556	6	of	of	ADP
ftr-420	556	7	man	man	PROPN
ftr-420	556	8	government	government	NOUN
ftr-420	556	9	,	,	PUNCT
ftr-420	556	10	taxation	taxation	NOUN
ftr-420	556	11	strategy	strategy	NOUN
ftr-420	556	12	–	–	PUNCT
ftr-420	556	13	exchange	exchange	NOUN
ftr-420	556	14	of	of	ADP
ftr-420	556	15	information	information	NOUN
ftr-420	556	16	,	,	PUNCT
ftr-420	556	17	response	response	NOUN
ftr-420	556	18	to	to	ADP
ftr-420	556	19	the	the	DET
ftr-420	556	20	eu	eu	PROPN
ftr-420	556	21	tax	tax	NOUN
ftr-420	556	22	package	package	NOUN
ftr-420	556	23	,	,	PUNCT
ftr-420	556	24	june	june	PROPN
ftr-420	556	25	10	10	NUM
ftr-420	556	26	,	,	PUNCT
ftr-420	556	27	2003	2003	NUM
ftr-420	556	28	,	,	PUNCT
ftr-420	556	29	reprinted	reprint	VERB
ftr-420	556	30	in	in	ADP
ftr-420	556	31	2003	2003	NUM
ftr-420	556	32	wtd	wtd	NOUN
ftr-420	556	33	113	113	NUM
ftr-420	556	34	-	-	SYM
ftr-420	556	35	15	15	NUM
ftr-420	556	36	(	(	PUNCT
ftr-420	556	37	isle	isle	NOUN
ftr-420	556	38	of	of	ADP
ftr-420	556	39	man	man	NOUN
ftr-420	556	40	will	will	AUX
ftr-420	556	41	adopt	adopt	VERB
ftr-420	556	42	a	a	DET
ftr-420	556	43	withholding	withholding	NOUN
ftr-420	556	44	tax	tax	NOUN
ftr-420	556	45	on	on	ADP
ftr-420	556	46	the	the	DET
ftr-420	556	47	same	same	ADJ
ftr-420	556	48	terms	term	NOUN
ftr-420	556	49	as	as	ADP
ftr-420	556	50	austria	austria	PROPN
ftr-420	556	51	,	,	PUNCT
ftr-420	556	52	belgium	belgium	PROPN
ftr-420	556	53	and	and	CCONJ
ftr-420	556	54	luxembourg	luxembourg	PROPN
ftr-420	556	55	for	for	ADP
ftr-420	556	56	interest	interest	NOUN
ftr-420	556	57	paid	pay	VERB
ftr-420	556	58	to	to	ADP
ftr-420	556	59	eu	eu	PROPN
ftr-420	556	60	resident	resident	PROPN
ftr-420	556	61	individuals	individual	NOUN
ftr-420	556	62	,	,	PUNCT
ftr-420	556	63	assuming	assume	VERB
ftr-420	556	64	all	all	DET
ftr-420	556	65	relevant	relevant	ADJ
ftr-420	556	66	dependent	dependent	ADJ
ftr-420	556	67	or	or	CCONJ
ftr-420	556	68	associated	associated	ADJ
ftr-420	556	69	territories	territory	NOUN
ftr-420	556	70	and	and	CCONJ
ftr-420	556	71	switzerland	switzerland	PROPN
ftr-420	556	72	and	and	CCONJ
ftr-420	556	73	other	other	ADJ
ftr-420	556	74	specified	specify	VERB
ftr-420	556	75	third	third	ADJ
ftr-420	556	76	countries	country	NOUN
ftr-420	556	77	adopt	adopt	VERB
ftr-420	556	78	the	the	DET
ftr-420	556	79	same	same	ADJ
ftr-420	556	80	or	or	CCONJ
ftr-420	556	81	equivalent	equivalent	ADJ
ftr-420	556	82	measures	measure	NOUN
ftr-420	556	83	)	)	PUNCT
ftr-420	556	84	;	;	PUNCT
ftr-420	556	85	john	john	PROPN
ftr-420	556	86	burton	burton	PROPN
ftr-420	556	87	&	&	CCONJ
ftr-420	556	88	andrew	andrew	PROPN
ftr-420	556	89	parker	parker	PROPN
ftr-420	556	90	,	,	PUNCT
ftr-420	556	91	“	"	PUNCT
ftr-420	556	92	ultimatum	ultimatum	NOUN
ftr-420	556	93	to	to	ADP
ftr-420	556	94	caymans	cayman	NOUN
ftr-420	556	95	on	on	ADP
ftr-420	556	96	eu	eu	PROPN
ftr-420	556	97	tax	tax	NOUN
ftr-420	556	98	directive	directive	NOUN
ftr-420	556	99	:	:	PUNCT
ftr-420	556	100	caribbean	caribbean	ADJ
ftr-420	556	101	territory	territory	NOUN
ftr-420	556	102	urged	urge	VERB
ftr-420	556	103	to	to	PART
ftr-420	556	104	comply	comply	VERB
ftr-420	556	105	in	in	ADP
ftr-420	556	106	crackdown	crackdown	NOUN
ftr-420	556	107	on	on	ADP
ftr-420	556	108	evasion	evasion	NOUN
ftr-420	556	109	,	,	PUNCT
ftr-420	556	110	”	"	PUNCT
ftr-420	556	111	financial	financial	ADJ
ftr-420	556	112	times	time	NOUN
ftr-420	556	113	,	,	PUNCT
ftr-420	556	114	dec	dec	PROPN
ftr-420	556	115	.	.	PROPN
ftr-420	556	116	1	1	NUM
ftr-420	556	117	,	,	PUNCT
ftr-420	556	118	2003	2003	NUM
ftr-420	556	119	,	,	PUNCT
ftr-420	556	120	p.1	p.1	NOUN
ftr-420	556	121	;	;	PUNCT
ftr-420	556	122	chuck	chuck	NOUN
ftr-420	556	123	gnaedinger	gnaedinger	NOUN
ftr-420	556	124	,	,	PUNCT
ftr-420	556	125	“	"	PUNCT
ftr-420	556	126	cayman	cayman	NOUN
ftr-420	556	127	islands	island	NOUN
ftr-420	556	128	commits	commit	VERB
ftr-420	556	129	to	to	ADP
ftr-420	556	130	eu	eu	PROPN
ftr-420	556	131	savings	saving	NOUN
ftr-420	556	132	plan	plan	NOUN
ftr-420	556	133	,	,	PUNCT
ftr-420	556	134	”	"	PUNCT
ftr-420	556	135	2004	2004	NUM
ftr-420	556	136	wtd	wtd	VERB
ftr-420	556	137	33	33	NUM
ftr-420	556	138	-	-	SYM
ftr-420	556	139	1	1	NUM
ftr-420	556	140	.	.	X
ftr-420	556	141	75	75	NUM
ftr-420	556	142	.	.	PUNCT
ftr-420	557	1	eu	eu	PROPN
ftr-420	557	2	savings	saving	NOUN
ftr-420	557	3	directive	directive	NOUN
ftr-420	557	4	,	,	PUNCT
ftr-420	557	5	supra	supra	PROPN
ftr-420	557	6	note	note	NOUN
ftr-420	557	7	72	72	NUM
ftr-420	557	8	,	,	PUNCT
ftr-420	557	9	at	at	ADP
ftr-420	557	10	art	art	NOUN
ftr-420	557	11	.	.	PUNCT
ftr-420	558	1	10.2	10.2	NUM
ftr-420	558	2	.	.	PUNCT
ftr-420	559	1	76	76	NUM
ftr-420	559	2	.	.	PUNCT
ftr-420	560	1	task	task	NOUN
ftr-420	560	2	force	force	NOUN
ftr-420	560	3	on	on	ADP
ftr-420	560	4	information	information	NOUN
ftr-420	560	5	exchange	exchange	NOUN
ftr-420	560	6	and	and	CCONJ
ftr-420	560	7	financial	financial	ADJ
ftr-420	560	8	privacy	privacy	NOUN
ftr-420	560	9	,	,	PUNCT
ftr-420	560	10	report	report	NOUN
ftr-420	560	11	on	on	ADP
ftr-420	560	12	financial	financial	ADJ
ftr-420	560	13	privacy	privacy	NOUN
ftr-420	560	14	,	,	PUNCT
ftr-420	560	15	law	law	NOUN
ftr-420	560	16	enforcement	enforcement	NOUN
ftr-420	560	17	and	and	CCONJ
ftr-420	560	18	terrorism	terrorism	NOUN
ftr-420	560	19	,	,	PUNCT
ftr-420	560	20	march	march	PROPN
ftr-420	560	21	25	25	NUM
ftr-420	560	22	,	,	PUNCT
ftr-420	560	23	2002	2002	NUM
ftr-420	560	24	,	,	PUNCT
ftr-420	560	25	available	available	ADJ
ftr-420	560	26	at	at	ADP
ftr-420	560	27	2002	2002	NUM
ftr-420	560	28	tnt	tnt	PROPN
ftr-420	560	29	65	65	NUM
ftr-420	560	30	-	-	SYM
ftr-420	560	31	54	54	NUM
ftr-420	560	32	;	;	PUNCT
ftr-420	560	33	see	see	VERB
ftr-420	560	34	also	also	ADV
ftr-420	560	35	burton	burton	PROPN
ftr-420	560	36	,	,	PUNCT
ftr-420	560	37	supra	supra	PROPN
ftr-420	560	38	note	note	NOUN
ftr-420	560	39	28	28	NUM
ftr-420	560	40	.	.	PUNCT
ftr-420	561	1	jack	jack	PROPN
ftr-420	561	2	kemp	kemp	PROPN
ftr-420	561	3	and	and	CCONJ
ftr-420	561	4	former	former	ADJ
ftr-420	561	5	attorney	attorney	NOUN
ftr-420	561	6	general	general	PROPN
ftr-420	561	7	edwin	edwin	PROPN
ftr-420	561	8	meese	meese	PROPN
ftr-420	561	9	,	,	PUNCT
ftr-420	561	10	iii	iii	PROPN
ftr-420	561	11	,	,	PUNCT
ftr-420	561	12	were	be	AUX
ftr-420	561	13	senior	senior	ADJ
ftr-420	561	14	advisors	advisor	NOUN
ftr-420	561	15	to	to	ADP
ftr-420	561	16	the	the	DET
ftr-420	561	17	task	task	NOUN
ftr-420	561	18	force	force	NOUN
ftr-420	561	19	.	.	PUNCT
ftr-420	562	1	david	david	PROPN
ftr-420	562	2	r.	r.	PROPN
ftr-420	562	3	burton	burton	PROPN
ftr-420	562	4	of	of	ADP
ftr-420	562	5	the	the	DET
ftr-420	562	6	prosperity	prosperity	NOUN
ftr-420	562	7	institute	institute	PROPN
ftr-420	562	8	and	and	CCONJ
ftr-420	562	9	the	the	DET
ftr-420	562	10	argus	argus	ADJ
ftr-420	562	11	group	group	NOUN
ftr-420	562	12	was	be	AUX
ftr-420	562	13	the	the	DET
ftr-420	562	14	excecutive	excecutive	ADJ
ftr-420	562	15	director	director	NOUN
ftr-420	562	16	.	.	PUNCT
ftr-420	563	1	the	the	DET
ftr-420	563	2	members	member	NOUN
ftr-420	563	3	of	of	ADP
ftr-420	563	4	the	the	DET
ftr-420	563	5	task	task	NOUN
ftr-420	563	6	force	force	NOUN
ftr-420	563	7	were	be	AUX
ftr-420	563	8	dr	dr	PROPN
ftr-420	563	9	.	.	PROPN
ftr-420	563	10	veronique	veronique	PROPN
ftr-420	564	1	de	de	X
ftr-420	564	2	rugy	rugy	PROPN
ftr-420	564	3	of	of	ADP
ftr-420	564	4	the	the	DET
ftr-420	564	5	cato	cato	PROPN
ftr-420	564	6	institute	institute	PROPN
ftr-420	564	7	,	,	PUNCT
ftr-420	564	8	stephen	stephen	PROPN
ftr-420	564	9	j.	j.	PROPN
ftr-420	564	10	entin	entin	PROPN
ftr-420	564	11	,	,	PUNCT
ftr-420	564	12	of	of	ADP
ftr-420	564	13	2004	2004	NUM
ftr-420	564	14	]	]	PUNCT
ftr-420	564	15	sharing	share	VERB
ftr-420	564	16	bank	bank	NOUN
ftr-420	564	17	deposit	deposit	NOUN
ftr-420	564	18	information	information	NOUN
ftr-420	564	19	with	with	ADP
ftr-420	564	20	other	other	ADJ
ftr-420	564	21	countries	country	NOUN
ftr-420	564	22	648	648	NUM
ftr-420	564	23	this	this	DET
ftr-420	564	24	part	part	NOUN
ftr-420	564	25	will	will	AUX
ftr-420	564	26	begin	begin	VERB
ftr-420	564	27	by	by	ADP
ftr-420	564	28	seeking	seek	VERB
ftr-420	564	29	to	to	PART
ftr-420	564	30	identify	identify	VERB
ftr-420	564	31	more	more	ADV
ftr-420	564	32	specifically	specifically	ADV
ftr-420	564	33	what	what	PRON
ftr-420	564	34	is	be	AUX
ftr-420	564	35	meant	mean	VERB
ftr-420	564	36	by	by	ADP
ftr-420	564	37	the	the	DET
ftr-420	564	38	term	term	NOUN
ftr-420	564	39	“	"	PUNCT
ftr-420	564	40	financial	financial	ADJ
ftr-420	564	41	privacy	privacy	NOUN
ftr-420	564	42	”	"	PUNCT
ftr-420	564	43	and	and	CCONJ
ftr-420	564	44	why	why	SCONJ
ftr-420	564	45	it	it	PRON
ftr-420	564	46	is	be	AUX
ftr-420	564	47	valuable	valuable	ADJ
ftr-420	564	48	.	.	PUNCT
ftr-420	565	1	a.	a.	NOUN
ftr-420	565	2	why	why	SCONJ
ftr-420	565	3	we	we	PRON
ftr-420	565	4	want	want	VERB
ftr-420	565	5	our	our	PRON
ftr-420	565	6	financial	financial	ADJ
ftr-420	565	7	information	information	NOUN
ftr-420	565	8	to	to	PART
ftr-420	565	9	be	be	AUX
ftr-420	565	10	private	private	ADJ
ftr-420	565	11	privacy	privacy	NOUN
ftr-420	565	12	has	have	AUX
ftr-420	565	13	been	be	AUX
ftr-420	565	14	defined	define	VERB
ftr-420	565	15	by	by	ADP
ftr-420	565	16	one	one	NUM
ftr-420	565	17	observer	observer	NOUN
ftr-420	565	18	as	as	ADP
ftr-420	565	19	“	"	PUNCT
ftr-420	565	20	a	a	DET
ftr-420	565	21	limitation	limitation	NOUN
ftr-420	565	22	of	of	ADP
ftr-420	565	23	others’77	others’77	NOUN
ftr-420	565	24	access	access	NOUN
ftr-420	565	25	to	to	ADP
ftr-420	565	26	an	an	DET
ftr-420	565	27	individual	individual	NOUN
ftr-420	565	28	.	.	PUNCT
ftr-420	565	29	”	"	PUNCT
ftr-420	566	1	under	under	ADP
ftr-420	566	2	this	this	DET
ftr-420	566	3	approach	approach	NOUN
ftr-420	566	4	,	,	PUNCT
ftr-420	566	5	“	"	PUNCT
ftr-420	566	6	[	[	X
ftr-420	566	7	a	a	X
ftr-420	566	8	]	]	X
ftr-420	566	9	loss	loss	NOUN
ftr-420	566	10	of	of	ADP
ftr-420	566	11	privacy	privacy	NOUN
ftr-420	566	12	occurs	occur	VERB
ftr-420	566	13	as	as	SCONJ
ftr-420	566	14	others	other	NOUN
ftr-420	566	15	obtain	obtain	VERB
ftr-420	566	16	information	information	NOUN
ftr-420	566	17	about	about	ADP
ftr-420	566	18	an	an	DET
ftr-420	566	19	individual	individual	NOUN
ftr-420	566	20	,	,	PUNCT
ftr-420	566	21	pay	pay	VERB
ftr-420	566	22	attention	attention	NOUN
ftr-420	566	23	to	to	ADP
ftr-420	566	24	him	he	PRON
ftr-420	566	25	or	or	CCONJ
ftr-420	566	26	gain	gain	VERB
ftr-420	566	27	access	access	NOUN
ftr-420	566	28	to	to	ADP
ftr-420	566	29	him	he	PRON
ftr-420	566	30	.	.	PUNCT
ftr-420	566	31	”	"	PUNCT
ftr-420	567	1	financial	financial	ADJ
ftr-420	567	2	privacy	privacy	NOUN
ftr-420	567	3	has	have	AUX
ftr-420	567	4	been	be	AUX
ftr-420	567	5	described	describe	VERB
ftr-420	567	6	as	as	ADP
ftr-420	567	7	“	"	PUNCT
ftr-420	567	8	about	about	ADP
ftr-420	567	9	the	the	DET
ftr-420	567	10	ability	ability	NOUN
ftr-420	567	11	,	,	PUNCT
ftr-420	567	12	and78	and78	PROPN
ftr-420	567	13	what	what	PRON
ftr-420	567	14	many	many	ADJ
ftr-420	567	15	consider	consider	VERB
ftr-420	567	16	the	the	DET
ftr-420	567	17	right	right	NOUN
ftr-420	567	18	,	,	PUNCT
ftr-420	567	19	to	to	PART
ftr-420	567	20	keep	keep	VERB
ftr-420	567	21	confidential	confidential	ADJ
ftr-420	567	22	the	the	DET
ftr-420	567	23	facts	fact	NOUN
ftr-420	567	24	concerning	concern	VERB
ftr-420	567	25	one	one	NUM
ftr-420	567	26	’s	’s	PART
ftr-420	567	27	income	income	NOUN
ftr-420	567	28	,	,	PUNCT
ftr-420	567	29	expenditures	expenditure	NOUN
ftr-420	567	30	,	,	PUNCT
ftr-420	567	31	investments	investment	NOUN
ftr-420	567	32	and	and	CCONJ
ftr-420	567	33	wealth	wealth	NOUN
ftr-420	567	34	.	.	PUNCT
ftr-420	568	1	”79	”79	PROPN
ftr-420	568	2	most	most	ADJ
ftr-420	568	3	people	people	NOUN
ftr-420	568	4	,	,	PUNCT
ftr-420	568	5	particularly	particularly	ADV
ftr-420	568	6	americans	americans	PROPN
ftr-420	568	7	,	,	PUNCT
ftr-420	568	8	do	do	AUX
ftr-420	568	9	not	not	PART
ftr-420	568	10	feel	feel	VERB
ftr-420	568	11	comfortable	comfortable	ADJ
ftr-420	568	12	speaking	speak	VERB
ftr-420	568	13	openly	openly	ADV
ftr-420	568	14	about	about	ADP
ftr-420	568	15	these	these	DET
ftr-420	568	16	financial	financial	ADJ
ftr-420	568	17	facts	fact	NOUN
ftr-420	568	18	about	about	ADP
ftr-420	568	19	themselves	themselves	PRON
ftr-420	568	20	.	.	PUNCT
ftr-420	569	1	for	for	ADP
ftr-420	569	2	example	example	NOUN
ftr-420	569	3	,	,	PUNCT
ftr-420	569	4	they	they	PRON
ftr-420	569	5	do	do	AUX
ftr-420	569	6	not	not	PART
ftr-420	569	7	generally	generally	ADV
ftr-420	569	8	talk	talk	VERB
ftr-420	569	9	about	about	ADP
ftr-420	569	10	the	the	DET
ftr-420	569	11	dollar	dollar	NOUN
ftr-420	569	12	amount	amount	NOUN
ftr-420	569	13	of	of	ADP
ftr-420	569	14	their	their	PRON
ftr-420	569	15	salaries	salary	NOUN
ftr-420	569	16	or	or	CCONJ
ftr-420	569	17	their	their	PRON
ftr-420	569	18	net	net	ADJ
ftr-420	569	19	worth	worth	NOUN
ftr-420	569	20	with	with	ADP
ftr-420	569	21	friends	friend	NOUN
ftr-420	569	22	,	,	PUNCT
ftr-420	569	23	acquaintances	acquaintance	NOUN
ftr-420	569	24	,	,	PUNCT
ftr-420	569	25	co	co	NOUN
ftr-420	569	26	-	-	NOUN
ftr-420	569	27	workers	worker	NOUN
ftr-420	569	28	,	,	PUNCT
ftr-420	569	29	household	household	NOUN
ftr-420	569	30	help	help	NOUN
ftr-420	569	31	,	,	PUNCT
ftr-420	569	32	or	or	CCONJ
ftr-420	569	33	their	their	PRON
ftr-420	569	34	children	child	NOUN
ftr-420	569	35	.	.	PUNCT
ftr-420	570	1	even80	even80	VERB
ftr-420	570	2	the	the	DET
ftr-420	570	3	institute	institute	NOUN
ftr-420	570	4	for	for	ADP
ftr-420	570	5	research	research	NOUN
ftr-420	570	6	on	on	ADP
ftr-420	570	7	the	the	DET
ftr-420	570	8	economics	economic	NOUN
ftr-420	570	9	of	of	ADP
ftr-420	570	10	taxation	taxation	NOUN
ftr-420	570	11	,	,	PUNCT
ftr-420	570	12	james	james	PROPN
ftr-420	570	13	w.	w.	PROPN
ftr-420	570	14	harper	harper	PROPN
ftr-420	570	15	of	of	ADP
ftr-420	570	16	policycounsel.com	policycounsel.com	X
ftr-420	570	17	and	and	CCONJ
ftr-420	570	18	privacella.org	privacella.org	PROPN
ftr-420	570	19	,	,	PUNCT
ftr-420	570	20	dr	dr	PROPN
ftr-420	570	21	.	.	PROPN
ftr-420	570	22	lawrence	lawrence	PROPN
ftr-420	570	23	a.	a.	PROPN
ftr-420	570	24	hunter	hunter	PROPN
ftr-420	570	25	of	of	ADP
ftr-420	570	26	empower	empower	PROPN
ftr-420	570	27	america	america	PROPN
ftr-420	570	28	,	,	PUNCT
ftr-420	570	29	j.	j.	PROPN
ftr-420	570	30	bradley	bradley	PROPN
ftr-420	570	31	jansen	jansen	PROPN
ftr-420	570	32	of	of	ADP
ftr-420	570	33	the	the	DET
ftr-420	570	34	free	free	PROPN
ftr-420	570	35	congress	congress	PROPN
ftr-420	570	36	foundation	foundation	PROPN
ftr-420	570	37	,	,	PUNCT
ftr-420	570	38	dan	dan	PROPN
ftr-420	570	39	mastromarco	mastromarco	PROPN
ftr-420	570	40	,	,	PUNCT
ftr-420	570	41	of	of	ADP
ftr-420	570	42	the	the	DET
ftr-420	570	43	prosperity	prosperity	NOUN
ftr-420	570	44	institute	institute	PROPN
ftr-420	570	45	and	and	CCONJ
ftr-420	570	46	argus	argus	PROPN
ftr-420	570	47	group	group	PROPN
ftr-420	570	48	,	,	PUNCT
ftr-420	570	49	dr	dr	PROPN
ftr-420	570	50	.	.	PROPN
ftr-420	570	51	daniel	daniel	PROPN
ftr-420	570	52	mitchell	mitchell	PROPN
ftr-420	570	53	of	of	ADP
ftr-420	570	54	the	the	DET
ftr-420	570	55	heritage	heritage	PROPN
ftr-420	570	56	foundation	foundation	PROPN
ftr-420	570	57	,	,	PUNCT
ftr-420	570	58	andrew	andrew	PROPN
ftr-420	570	59	quinlan	quinlan	PROPN
ftr-420	570	60	of	of	ADP
ftr-420	570	61	the	the	DET
ftr-420	570	62	center	center	NOUN
ftr-420	570	63	for	for	ADP
ftr-420	570	64	freedom	freedom	NOUN
ftr-420	570	65	and	and	CCONJ
ftr-420	570	66	prosperity	prosperity	NOUN
ftr-420	570	67	,	,	PUNCT
ftr-420	570	68	dr	dr	PROPN
ftr-420	570	69	.	.	PROPN
ftr-420	570	70	richard	richard	PROPN
ftr-420	570	71	w.	w.	PROPN
ftr-420	570	72	rahn	rahn	PROPN
ftr-420	570	73	of	of	ADP
ftr-420	570	74	the	the	DET
ftr-420	570	75	discovery	discovery	PROPN
ftr-420	570	76	institute	institute	PROPN
ftr-420	570	77	,	,	PUNCT
ftr-420	570	78	solveig	solveig	PROPN
ftr-420	570	79	singleton	singleton	PROPN
ftr-420	570	80	of	of	ADP
ftr-420	570	81	the	the	DET
ftr-420	570	82	competitive	competitive	ADJ
ftr-420	570	83	enterprise	enterprise	NOUN
ftr-420	570	84	institute	institute	NOUN
ftr-420	570	85	,	,	PUNCT
ftr-420	570	86	mark	mark	PROPN
ftr-420	570	87	a.	a.	PROPN
ftr-420	570	88	a.	a.	PROPN
ftr-420	570	89	warner	warner	PROPN
ftr-420	570	90	,	,	PUNCT
ftr-420	570	91	of	of	ADP
ftr-420	570	92	hughes	hughes	PROPN
ftr-420	570	93	,	,	PUNCT
ftr-420	570	94	hubbard	hubbard	PROPN
ftr-420	570	95	&	&	CCONJ
ftr-420	570	96	reed	reed	PROPN
ftr-420	570	97	llp	llp	PROPN
ftr-420	570	98	,	,	PUNCT
ftr-420	570	99	and	and	CCONJ
ftr-420	570	100	john	john	PROPN
ftr-420	570	101	yoder	yoder	PROPN
ftr-420	570	102	of	of	ADP
ftr-420	570	103	burch	burch	PROPN
ftr-420	570	104	and	and	CCONJ
ftr-420	570	105	cronauer	cronauer	PROPN
ftr-420	570	106	.	.	PUNCT
ftr-420	571	1	see	see	VERB
ftr-420	571	2	also	also	ADV
ftr-420	571	3	rahn	rahn	PROPN
ftr-420	571	4	&	&	CCONJ
ftr-420	571	5	de	de	X
ftr-420	571	6	rugy	rugy	PROPN
ftr-420	571	7	,	,	PUNCT
ftr-420	571	8	supra	supra	NOUN
ftr-420	571	9	note	note	NOUN
ftr-420	571	10	6	6	NUM
ftr-420	571	11	,	,	PUNCT
ftr-420	571	12	at	at	ADP
ftr-420	571	13	¶¶	¶¶	PROPN
ftr-420	571	14	63	63	NUM
ftr-420	571	15	-	-	SYM
ftr-420	571	16	68	68	NUM
ftr-420	571	17	,	,	PUNCT
ftr-420	571	18	supporting	support	VERB
ftr-420	571	19	the	the	DET
ftr-420	571	20	task	task	NOUN
ftr-420	571	21	force	force	NOUN
ftr-420	571	22	proposals	proposal	NOUN
ftr-420	571	23	.	.	PUNCT
ftr-420	572	1	77	77	NUM
ftr-420	572	2	.	.	PUNCT
ftr-420	573	1	for	for	ADP
ftr-420	573	2	an	an	DET
ftr-420	573	3	extensive	extensive	ADJ
ftr-420	573	4	discussion	discussion	NOUN
ftr-420	573	5	of	of	ADP
ftr-420	573	6	the	the	DET
ftr-420	573	7	ways	way	NOUN
ftr-420	573	8	in	in	ADP
ftr-420	573	9	which	which	PRON
ftr-420	573	10	privacy	privacy	NOUN
ftr-420	573	11	has	have	AUX
ftr-420	573	12	been	be	AUX
ftr-420	573	13	conceptualized	conceptualize	VERB
ftr-420	573	14	,	,	PUNCT
ftr-420	573	15	see	see	VERB
ftr-420	573	16	daniel	daniel	PROPN
ftr-420	573	17	j.	j.	PROPN
ftr-420	573	18	solove	solove	PROPN
ftr-420	573	19	,	,	PUNCT
ftr-420	573	20	“	"	PUNCT
ftr-420	573	21	conceptualizing	conceptualize	VERB
ftr-420	573	22	privacy	privacy	NOUN
ftr-420	573	23	,	,	PUNCT
ftr-420	573	24	”	"	PUNCT
ftr-420	573	25	90	90	NUM
ftr-420	573	26	calif	calif	PROPN
ftr-420	573	27	.	.	PUNCT
ftr-420	574	1	l.	l.	PROPN
ftr-420	574	2	rev	rev	PROPN
ftr-420	574	3	.	.	PROPN
ftr-420	574	4	1087	1087	NUM
ftr-420	574	5	(	(	PUNCT
ftr-420	574	6	2002	2002	NUM
ftr-420	574	7	)	)	PUNCT
ftr-420	574	8	at	at	ADP
ftr-420	574	9	1099	1099	NUM
ftr-420	574	10	-	-	SYM
ftr-420	574	11	1125	1125	NUM
ftr-420	574	12	.	.	PUNCT
ftr-420	575	1	78	78	NUM
ftr-420	575	2	.	.	PUNCT
ftr-420	576	1	ruth	ruth	PROPN
ftr-420	576	2	gavison	gavison	NOUN
ftr-420	576	3	,	,	PUNCT
ftr-420	576	4	privacy	privacy	NOUN
ftr-420	576	5	and	and	CCONJ
ftr-420	576	6	the	the	DET
ftr-420	576	7	limits	limit	NOUN
ftr-420	576	8	of	of	ADP
ftr-420	576	9	the	the	DET
ftr-420	576	10	law	law	NOUN
ftr-420	576	11	,	,	PUNCT
ftr-420	576	12	in	in	ADP
ftr-420	576	13	philosophical	philosophical	ADJ
ftr-420	576	14	dimensions	dimension	NOUN
ftr-420	576	15	of	of	ADP
ftr-420	576	16	privacy	privacy	NOUN
ftr-420	576	17	,	,	PUNCT
ftr-420	576	18	ed	ed	NOUN
ftr-420	576	19	.	.	PUNCT
ftr-420	577	1	by	by	ADP
ftr-420	577	2	ferdinand	ferdinand	PROPN
ftr-420	577	3	david	david	PROPN
ftr-420	577	4	schoeman	schoeman	PROPN
ftr-420	577	5	(	(	PUNCT
ftr-420	577	6	cambridge	cambridge	PROPN
ftr-420	577	7	1984	1984	NUM
ftr-420	577	8	)	)	PUNCT
ftr-420	577	9	,	,	PUNCT
ftr-420	577	10	at	at	ADP
ftr-420	577	11	35051	35051	NUM
ftr-420	577	12	.	.	PUNCT
ftr-420	578	1	she	she	PRON
ftr-420	578	2	goes	go	VERB
ftr-420	578	3	on	on	ADP
ftr-420	578	4	to	to	PART
ftr-420	578	5	say	say	VERB
ftr-420	578	6	that	that	SCONJ
ftr-420	578	7	“	"	PUNCT
ftr-420	578	8	[	[	X
ftr-420	578	9	t]hese	t]hese	ADJ
ftr-420	578	10	three	three	NUM
ftr-420	578	11	elements	element	NOUN
ftr-420	578	12	of	of	ADP
ftr-420	578	13	secrecy	secrecy	NOUN
ftr-420	578	14	,	,	PUNCT
ftr-420	578	15	anonymity	anonymity	NOUN
ftr-420	578	16	,	,	PUNCT
ftr-420	578	17	and	and	CCONJ
ftr-420	578	18	solitude	solitude	NOUN
ftr-420	578	19	are	be	AUX
ftr-420	578	20	distinct	distinct	ADJ
ftr-420	578	21	and	and	CCONJ
ftr-420	578	22	independent	independent	ADJ
ftr-420	578	23	,	,	PUNCT
ftr-420	578	24	but	but	CCONJ
ftr-420	578	25	interrelated	interrelated	ADJ
ftr-420	578	26	.	.	PUNCT
ftr-420	578	27	”	"	PUNCT
ftr-420	579	1	i	i	PRON
ftr-420	579	2	d.	d.	VERB
ftr-420	579	3	at	at	ADP
ftr-420	579	4	351	351	NUM
ftr-420	579	5	.	.	PUNCT
ftr-420	580	1	see	see	VERB
ftr-420	580	2	discussion	discussion	NOUN
ftr-420	580	3	in	in	ADP
ftr-420	580	4	solove	solove	NOUN
ftr-420	580	5	,	,	PUNCT
ftr-420	580	6	supra	supra	PROPN
ftr-420	580	7	note	note	NOUN
ftr-420	580	8	77	77	NUM
ftr-420	580	9	,	,	PUNCT
ftr-420	580	10	at	at	ADP
ftr-420	580	11	1104	1104	PROPN
ftr-420	580	12	-	-	SYM
ftr-420	580	13	06	06	NUM
ftr-420	580	14	,	,	PUNCT
ftr-420	580	15	arguing	argue	VERB
ftr-420	580	16	that	that	SCONJ
ftr-420	580	17	this	this	DET
ftr-420	580	18	definition	definition	NOUN
ftr-420	580	19	is	be	AUX
ftr-420	580	20	too	too	ADV
ftr-420	580	21	narrow	narrow	ADJ
ftr-420	580	22	in	in	ADP
ftr-420	580	23	excluding	exclude	VERB
ftr-420	580	24	“	"	PUNCT
ftr-420	580	25	invasions	invasion	NOUN
ftr-420	580	26	into	into	ADP
ftr-420	580	27	one	one	NUM
ftr-420	580	28	’s	’s	PART
ftr-420	580	29	private	private	ADJ
ftr-420	580	30	life	life	NOUN
ftr-420	580	31	by	by	ADP
ftr-420	580	32	harassment	harassment	NOUN
ftr-420	580	33	and	and	CCONJ
ftr-420	580	34	nuisance	nuisance	NOUN
ftr-420	580	35	and	and	CCONJ
ftr-420	580	36	the	the	DET
ftr-420	580	37	government	government	NOUN
ftr-420	580	38	’s	’s	PART
ftr-420	580	39	involvement	involvement	NOUN
ftr-420	580	40	in	in	ADP
ftr-420	580	41	decisions	decision	NOUN
ftr-420	580	42	regarding	regard	VERB
ftr-420	580	43	one	one	NUM
ftr-420	580	44	’s	’s	PART
ftr-420	580	45	body	body	NOUN
ftr-420	580	46	,	,	PUNCT
ftr-420	580	47	health	health	NOUN
ftr-420	580	48	,	,	PUNCT
ftr-420	580	49	sexual	sexual	ADJ
ftr-420	580	50	conduct	conduct	NOUN
ftr-420	580	51	and	and	CCONJ
ftr-420	580	52	family	family	NOUN
ftr-420	580	53	life	life	NOUN
ftr-420	580	54	.	.	PUNCT
ftr-420	580	55	”	"	PUNCT
ftr-420	581	1	he	he	PRON
ftr-420	581	2	further	far	ADV
ftr-420	581	3	contends	contend	VERB
ftr-420	581	4	that	that	SCONJ
ftr-420	581	5	it	it	PRON
ftr-420	581	6	may	may	AUX
ftr-420	581	7	not	not	PART
ftr-420	581	8	cover	cover	VERB
ftr-420	581	9	some	some	DET
ftr-420	581	10	concerns	concern	NOUN
ftr-420	581	11	about	about	ADP
ftr-420	581	12	computer	computer	NOUN
ftr-420	581	13	databases	database	NOUN
ftr-420	581	14	,	,	PUNCT
ftr-420	581	15	i.e.	i.e.	X
ftr-420	581	16	,	,	PUNCT
ftr-420	581	17	“	"	PUNCT
ftr-420	581	18	subjecting	subject	VERB
ftr-420	581	19	personal	personal	ADJ
ftr-420	581	20	information	information	NOUN
ftr-420	581	21	to	to	ADP
ftr-420	581	22	the	the	DET
ftr-420	581	23	bureaucratic	bureaucratic	ADJ
ftr-420	581	24	process	process	NOUN
ftr-420	581	25	with	with	ADP
ftr-420	581	26	little	little	ADJ
ftr-420	581	27	intelligent	intelligent	ADJ
ftr-420	581	28	control	control	NOUN
ftr-420	581	29	or	or	CCONJ
ftr-420	581	30	limitation	limitation	NOUN
ftr-420	581	31	,	,	PUNCT
ftr-420	581	32	resulting	result	VERB
ftr-420	581	33	in	in	ADP
ftr-420	581	34	a	a	DET
ftr-420	581	35	lack	lack	NOUN
ftr-420	581	36	of	of	ADP
ftr-420	581	37	meaningful	meaningful	ADJ
ftr-420	581	38	participation	participation	NOUN
ftr-420	581	39	in	in	ADP
ftr-420	581	40	decisions	decision	NOUN
ftr-420	581	41	about	about	ADP
ftr-420	581	42	our	our	PRON
ftr-420	581	43	information	information	NOUN
ftr-420	581	44	.	.	PUNCT
ftr-420	581	45	”	"	PUNCT
ftr-420	582	1	i	i	PRON
ftr-420	582	2	d.	d.	PROPN
ftr-420	582	3	at	at	ADP
ftr-420	582	4	1105	1105	NUM
ftr-420	582	5	&	&	CCONJ
ftr-420	582	6	n.83	n.83	PROPN
ftr-420	582	7	.	.	PROPN
ftr-420	582	8	79	79	NUM
ftr-420	582	9	.	.	PUNCT
ftr-420	583	1	richard	richard	PROPN
ftr-420	583	2	w.	w.	PROPN
ftr-420	583	3	rahn	rahn	PROPN
ftr-420	583	4	,	,	PUNCT
ftr-420	583	5	the	the	DET
ftr-420	583	6	future	future	NOUN
ftr-420	583	7	of	of	ADP
ftr-420	583	8	money	money	NOUN
ftr-420	583	9	and	and	CCONJ
ftr-420	583	10	financial	financial	ADJ
ftr-420	583	11	privacy	privacy	NOUN
ftr-420	583	12	,	,	PUNCT
ftr-420	583	13	in	in	ADP
ftr-420	583	14	the	the	DET
ftr-420	583	15	future	future	NOUN
ftr-420	583	16	of	of	ADP
ftr-420	583	17	financial	financial	ADJ
ftr-420	583	18	privacy	privacy	NOUN
ftr-420	583	19	-	-	PUNCT
ftr-420	583	20	private	private	ADJ
ftr-420	583	21	choices	choice	NOUN
ftr-420	583	22	versus	versus	ADP
ftr-420	583	23	political	political	ADJ
ftr-420	583	24	rules	rule	NOUN
ftr-420	583	25	,	,	PUNCT
ftr-420	583	26	the	the	DET
ftr-420	583	27	competitive	competitive	ADJ
ftr-420	583	28	enterprise	enterprise	NOUN
ftr-420	583	29	institute	institute	NOUN
ftr-420	583	30	,	,	PUNCT
ftr-420	583	31	ed	ed	NOUN
ftr-420	583	32	.	.	PUNCT
ftr-420	583	33	(	(	PUNCT
ftr-420	583	34	2000	2000	NUM
ftr-420	583	35	)	)	PUNCT
ftr-420	583	36	,	,	PUNCT
ftr-420	583	37	at	at	ADP
ftr-420	583	38	126	126	NUM
ftr-420	583	39	,	,	PUNCT
ftr-420	583	40	132	132	NUM
ftr-420	583	41	.	.	NOUN
ftr-420	583	42	80	80	NUM
ftr-420	583	43	.	.	PUNCT
ftr-420	583	44	see	see	VERB
ftr-420	583	45	abby	abby	PROPN
ftr-420	583	46	ellin	ellin	PROPN
ftr-420	583	47	,	,	PUNCT
ftr-420	583	48	“	"	PUNCT
ftr-420	583	49	want	want	VERB
ftr-420	583	50	to	to	PART
ftr-420	583	51	stop	stop	VERB
ftr-420	583	52	the	the	DET
ftr-420	583	53	conversation	conversation	NOUN
ftr-420	583	54	?	?	PUNCT
ftr-420	584	1	just	just	ADV
ftr-420	584	2	mention	mention	VERB
ftr-420	584	3	your	your	PRON
ftr-420	584	4	finances	finance	NOUN
ftr-420	584	5	,	,	PUNCT
ftr-420	584	6	”	"	PUNCT
ftr-420	584	7	the	the	DET
ftr-420	584	8	new	new	PROPN
ftr-420	584	9	york	york	PROPN
ftr-420	584	10	times	times	PROPN
ftr-420	584	11	,	,	PUNCT
ftr-420	584	12	july	july	PROPN
ftr-420	584	13	20	20	NUM
ftr-420	584	14	,	,	PUNCT
ftr-420	584	15	2003	2003	NUM
ftr-420	584	16	,	,	PUNCT
ftr-420	584	17	at	at	ADP
ftr-420	584	18	business	business	NOUN
ftr-420	584	19	section	section	NOUN
ftr-420	584	20	,	,	PUNCT
ftr-420	584	21	page	page	NOUN
ftr-420	584	22	9	9	NUM
ftr-420	584	23	,	,	PUNCT
ftr-420	584	24	noting	note	VERB
ftr-420	584	25	that	that	SCONJ
ftr-420	584	26	her	her	PRON
ftr-420	584	27	friends	friend	NOUN
ftr-420	584	28	renting	rent	VERB
ftr-420	584	29	a	a	DET
ftr-420	584	30	beach	beach	NOUN
ftr-420	584	31	house	house	NOUN
ftr-420	584	32	together	together	ADV
ftr-420	584	33	never	never	ADV
ftr-420	584	34	discuss	discuss	VERB
ftr-420	584	35	“	"	PUNCT
ftr-420	584	36	salary	salary	NOUN
ftr-420	584	37	,	,	PUNCT
ftr-420	584	38	savings	saving	NOUN
ftr-420	584	39	,	,	PUNCT
ftr-420	584	40	or	or	CCONJ
ftr-420	584	41	how	how	SCONJ
ftr-420	584	42	much	much	ADJ
ftr-420	584	43	604	604	NUM
ftr-420	584	44	florida	florida	PROPN
ftr-420	584	45	tax	tax	NOUN
ftr-420	584	46	review	review	NOUN
ftr-420	584	47	[	[	X
ftr-420	584	48	vol.6:6	vol.6:6	NOUN
ftr-420	584	49	these	these	DET
ftr-420	584	50	bare	bare	ADJ
ftr-420	584	51	numbers	number	NOUN
ftr-420	584	52	(	(	PUNCT
ftr-420	584	53	particularly	particularly	ADV
ftr-420	584	54	in	in	ADP
ftr-420	584	55	light	light	NOUN
ftr-420	584	56	of	of	ADP
ftr-420	584	57	other	other	ADJ
ftr-420	584	58	information	information	NOUN
ftr-420	584	59	that	that	SCONJ
ftr-420	584	60	the	the	DET
ftr-420	584	61	listener	listener	NOUN
ftr-420	584	62	may	may	AUX
ftr-420	584	63	already	already	ADV
ftr-420	584	64	possess	possess	VERB
ftr-420	584	65	)	)	PUNCT
ftr-420	584	66	may	may	AUX
ftr-420	584	67	reveal	reveal	VERB
ftr-420	584	68	a	a	DET
ftr-420	584	69	great	great	ADJ
ftr-420	584	70	deal	deal	NOUN
ftr-420	584	71	about	about	ADP
ftr-420	584	72	an	an	DET
ftr-420	584	73	individual	individual	NOUN
ftr-420	584	74	’s	’s	PART
ftr-420	584	75	activities	activity	NOUN
ftr-420	584	76	,	,	PUNCT
ftr-420	584	77	social	social	ADJ
ftr-420	584	78	status	status	NOUN
ftr-420	584	79	,	,	PUNCT
ftr-420	584	80	preferences	preference	NOUN
ftr-420	584	81	and	and	CCONJ
ftr-420	584	82	personality	personality	NOUN
ftr-420	584	83	;	;	PUNCT
ftr-420	584	84	and	and	CCONJ
ftr-420	584	85	an	an	DET
ftr-420	584	86	individual	individual	NOUN
ftr-420	584	87	’s	’s	PART
ftr-420	584	88	financial	financial	ADJ
ftr-420	584	89	condition	condition	NOUN
ftr-420	584	90	,	,	PUNCT
ftr-420	584	91	may	may	AUX
ftr-420	584	92	,	,	PUNCT
ftr-420	584	93	justifiably	justifiably	ADV
ftr-420	584	94	or	or	CCONJ
ftr-420	584	95	not	not	PART
ftr-420	584	96	,	,	PUNCT
ftr-420	584	97	influence	influence	VERB
ftr-420	584	98	others	other	NOUN
ftr-420	584	99	’	'	PUNCT
ftr-420	584	100	assessment	assessment	NOUN
ftr-420	584	101	of	of	ADP
ftr-420	584	102	his	his	PRON
ftr-420	584	103	“	"	PUNCT
ftr-420	584	104	worth	worth	ADJ
ftr-420	584	105	.	.	PUNCT
ftr-420	585	1	”81	”81	NOUN
ftr-420	585	2	some	some	DET
ftr-420	585	3	people	people	NOUN
ftr-420	585	4	may	may	AUX
ftr-420	585	5	avoid	avoid	VERB
ftr-420	585	6	revealing	reveal	VERB
ftr-420	585	7	facts	fact	NOUN
ftr-420	585	8	about	about	ADP
ftr-420	585	9	their	their	PRON
ftr-420	585	10	financial	financial	ADJ
ftr-420	585	11	condition	condition	NOUN
ftr-420	585	12	out	out	ADP
ftr-420	585	13	of	of	ADP
ftr-420	585	14	a	a	DET
ftr-420	585	15	desire	desire	NOUN
ftr-420	585	16	to	to	PART
ftr-420	585	17	avoid	avoid	VERB
ftr-420	585	18	blatant	blatant	ADJ
ftr-420	585	19	comparisons	comparison	NOUN
ftr-420	585	20	(	(	PUNCT
ftr-420	585	21	favorable	favorable	ADJ
ftr-420	585	22	or	or	CCONJ
ftr-420	585	23	unfavorable	unfavorable	ADJ
ftr-420	585	24	)	)	PUNCT
ftr-420	585	25	with	with	ADP
ftr-420	585	26	others	other	NOUN
ftr-420	585	27	.	.	PUNCT
ftr-420	586	1	some	some	DET
ftr-420	586	2	people	people	NOUN
ftr-420	586	3	may	may	AUX
ftr-420	586	4	do	do	VERB
ftr-420	586	5	so	so	ADV
ftr-420	586	6	to	to	PART
ftr-420	586	7	avoid	avoid	VERB
ftr-420	586	8	interference	interference	NOUN
ftr-420	586	9	with	with	ADP
ftr-420	586	10	,	,	PUNCT
ftr-420	586	11	or	or	CCONJ
ftr-420	586	12	scrutiny	scrutiny	NOUN
ftr-420	586	13	of	of	ADP
ftr-420	586	14	,	,	PUNCT
ftr-420	586	15	their82	their82	NOUN
ftr-420	586	16	decisions	decision	NOUN
ftr-420	586	17	so	so	SCONJ
ftr-420	586	18	as	as	SCONJ
ftr-420	586	19	to	to	PART
ftr-420	586	20	protect	protect	VERB
ftr-420	586	21	creativity	creativity	NOUN
ftr-420	586	22	and	and	CCONJ
ftr-420	586	23	autonomy	autonomy	NOUN
ftr-420	586	24	(	(	PUNCT
ftr-420	586	25	although	although	SCONJ
ftr-420	586	26	one	one	NUM
ftr-420	586	27	commentator83	commentator83	NOUN
ftr-420	586	28	has	have	AUX
ftr-420	586	29	questioned	question	VERB
ftr-420	586	30	whether	whether	SCONJ
ftr-420	586	31	such	such	DET
ftr-420	586	32	a	a	DET
ftr-420	586	33	privacy	privacy	NOUN
ftr-420	586	34	claim	claim	NOUN
ftr-420	586	35	is	be	AUX
ftr-420	586	36	legitimate	legitimate	ADJ
ftr-420	586	37	as	as	SCONJ
ftr-420	586	38	it	it	PRON
ftr-420	586	39	concerns	concern	VERB
ftr-420	586	40	financial	financial	ADJ
ftr-420	586	41	information	information	NOUN
ftr-420	586	42	)	)	PUNCT
ftr-420	586	43	.	.	PUNCT
ftr-420	587	1	some	some	PRON
ftr-420	587	2	may	may	AUX
ftr-420	587	3	fear	fear	VERB
ftr-420	587	4	that	that	SCONJ
ftr-420	587	5	political	political	ADJ
ftr-420	587	6	or	or	CCONJ
ftr-420	587	7	other	other	ADJ
ftr-420	587	8	enemies	enemy	NOUN
ftr-420	587	9	will84	will84	VERB
ftr-420	587	10	make	make	VERB
ftr-420	587	11	public	public	ADJ
ftr-420	587	12	revelation	revelation	NOUN
ftr-420	587	13	of	of	ADP
ftr-420	587	14	their	their	PRON
ftr-420	587	15	financial	financial	ADJ
ftr-420	587	16	information	information	NOUN
ftr-420	587	17	in	in	ADP
ftr-420	587	18	a	a	DET
ftr-420	587	19	manner	manner	NOUN
ftr-420	587	20	designed	design	VERB
ftr-420	587	21	to	to	PART
ftr-420	587	22	humiliate	humiliate	VERB
ftr-420	587	23	or	or	CCONJ
ftr-420	587	24	embarrass	embarrass	VERB
ftr-420	587	25	.	.	PUNCT
ftr-420	588	1	in	in	ADP
ftr-420	588	2	addition	addition	NOUN
ftr-420	588	3	,	,	PUNCT
ftr-420	588	4	some	some	PRON
ftr-420	588	5	are	be	AUX
ftr-420	588	6	concerned	concerned	ADJ
ftr-420	588	7	that	that	SCONJ
ftr-420	588	8	their	their	PRON
ftr-420	588	9	wealth85	wealth85	NOUN
ftr-420	588	10	is	be	AUX
ftr-420	588	11	owed	owe	VERB
ftr-420	588	12	on	on	ADP
ftr-420	588	13	the	the	DET
ftr-420	588	14	visa	visa	NOUN
ftr-420	588	15	card	card	NOUN
ftr-420	588	16	.	.	PUNCT
ftr-420	588	17	”	"	PUNCT
ftr-420	589	1	she	she	PRON
ftr-420	589	2	comments	comment	VERB
ftr-420	589	3	,	,	PUNCT
ftr-420	589	4	however	however	ADV
ftr-420	589	5	,	,	PUNCT
ftr-420	589	6	that	that	SCONJ
ftr-420	589	7	“	"	PUNCT
ftr-420	589	8	[	[	X
ftr-420	589	9	p]eople	p]eople	X
ftr-420	589	10	i	i	PRON
ftr-420	589	11	know	know	VERB
ftr-420	589	12	in	in	ADP
ftr-420	589	13	parts	part	NOUN
ftr-420	589	14	of	of	ADP
ftr-420	589	15	europe	europe	PROPN
ftr-420	589	16	and	and	CCONJ
ftr-420	589	17	latin	latin	PROPN
ftr-420	589	18	america	america	PROPN
ftr-420	589	19	say	say	VERB
ftr-420	589	20	it	it	PRON
ftr-420	589	21	is	be	AUX
ftr-420	589	22	common	common	ADJ
ftr-420	589	23	for	for	SCONJ
ftr-420	589	24	friends	friend	NOUN
ftr-420	589	25	to	to	PART
ftr-420	589	26	ask	ask	VERB
ftr-420	589	27	one	one	NUM
ftr-420	589	28	another	another	DET
ftr-420	589	29	about	about	ADP
ftr-420	589	30	their	their	PRON
ftr-420	589	31	economic	economic	ADJ
ftr-420	589	32	status	status	NOUN
ftr-420	589	33	.	.	PUNCT
ftr-420	589	34	”	"	PUNCT
ftr-420	590	1	she	she	PRON
ftr-420	590	2	quotes	quote	VERB
ftr-420	590	3	pamela	pamela	PROPN
ftr-420	590	4	york	york	PROPN
ftr-420	590	5	klainer	klainer	PROPN
ftr-420	590	6	,	,	PUNCT
ftr-420	590	7	a	a	DET
ftr-420	590	8	workplace	workplace	NOUN
ftr-420	590	9	consultant	consultant	NOUN
ftr-420	590	10	,	,	PUNCT
ftr-420	590	11	as	as	ADP
ftr-420	590	12	saying	say	VERB
ftr-420	590	13	that	that	SCONJ
ftr-420	590	14	“	"	PUNCT
ftr-420	590	15	americans	americans	PROPN
ftr-420	590	16	,	,	PUNCT
ftr-420	590	17	over	over	ADP
ftr-420	590	18	all	all	PRON
ftr-420	590	19	,	,	PUNCT
ftr-420	590	20	are	be	AUX
ftr-420	590	21	far	far	ADV
ftr-420	590	22	too	too	ADV
ftr-420	590	23	secretive	secretive	ADJ
ftr-420	590	24	about	about	ADP
ftr-420	590	25	money	money	NOUN
ftr-420	590	26	topics	topic	NOUN
ftr-420	590	27	.	.	PUNCT
ftr-420	590	28	”	"	PUNCT
ftr-420	591	1	i	i	PRON
ftr-420	591	2	d.	d.	PROPN
ftr-420	591	3	81	81	NUM
ftr-420	591	4	.	.	PUNCT
ftr-420	592	1	marc	marc	PROPN
ftr-420	592	2	linder	linder	PROPN
ftr-420	592	3	,	,	PUNCT
ftr-420	592	4	“	"	PUNCT
ftr-420	592	5	tax	tax	NOUN
ftr-420	592	6	glasnost	glasnost	X
ftr-420	592	7	for	for	ADP
ftr-420	592	8	millionaires	millionaire	NOUN
ftr-420	592	9	:	:	PUNCT
ftr-420	592	10	peeking	peek	VERB
ftr-420	592	11	behind	behind	ADP
ftr-420	592	12	the	the	DET
ftr-420	592	13	veil	veil	NOUN
ftr-420	592	14	of	of	ADP
ftr-420	592	15	ignorance	ignorance	NOUN
ftr-420	592	16	along	along	ADP
ftr-420	592	17	the	the	DET
ftr-420	592	18	publicity	publicity	NOUN
ftr-420	592	19	-	-	PUNCT
ftr-420	592	20	privacy	privacy	NOUN
ftr-420	592	21	continuum	continuum	NOUN
ftr-420	592	22	,	,	PUNCT
ftr-420	592	23	”	"	PUNCT
ftr-420	592	24	18	18	NUM
ftr-420	592	25	n.y.u	n.y.u	NOUN
ftr-420	592	26	.	.	PUNCT
ftr-420	593	1	rev	rev	PROPN
ftr-420	593	2	.	.	PROPN
ftr-420	593	3	l.	l.	PROPN
ftr-420	593	4	&	&	CCONJ
ftr-420	593	5	soc	soc	PROPN
ftr-420	593	6	.	.	PUNCT
ftr-420	594	1	change	change	NOUN
ftr-420	594	2	951	951	NUM
ftr-420	594	3	,	,	PUNCT
ftr-420	594	4	971	971	NUM
ftr-420	594	5	(	(	PUNCT
ftr-420	594	6	1990/1991	1990/1991	NUM
ftr-420	594	7	)	)	PUNCT
ftr-420	594	8	.	.	PUNCT
ftr-420	595	1	he	he	PRON
ftr-420	595	2	states	state	VERB
ftr-420	595	3	that	that	SCONJ
ftr-420	595	4	“	"	PUNCT
ftr-420	595	5	in	in	ADP
ftr-420	595	6	the	the	DET
ftr-420	595	7	united	united	PROPN
ftr-420	595	8	states	states	PROPN
ftr-420	595	9	a	a	DET
ftr-420	595	10	person	person	NOUN
ftr-420	595	11	’s	’s	PART
ftr-420	595	12	income	income	NOUN
ftr-420	595	13	level	level	NOUN
ftr-420	595	14	plays	play	VERB
ftr-420	595	15	a	a	DET
ftr-420	595	16	crucial	crucial	ADJ
ftr-420	595	17	part	part	NOUN
ftr-420	595	18	in	in	ADP
ftr-420	595	19	determining	determine	VERB
ftr-420	595	20	‘	'	PUNCT
ftr-420	595	21	worth	worth	ADJ
ftr-420	595	22	,	,	PUNCT
ftr-420	595	23	’	'	PUNCT
ftr-420	595	24	that	that	PRON
ftr-420	595	25	is	be	AUX
ftr-420	595	26	,	,	PUNCT
ftr-420	595	27	others	others	PROPN
ftr-420	595	28	’	'	PUNCT
ftr-420	595	29	estimation	estimation	NOUN
ftr-420	595	30	of	of	ADP
ftr-420	595	31	her	her	PRON
ftr-420	595	32	economic	economic	ADJ
ftr-420	595	33	,	,	PUNCT
ftr-420	595	34	social	social	ADJ
ftr-420	595	35	and	and	CCONJ
ftr-420	595	36	moral	moral	ADJ
ftr-420	595	37	value	value	NOUN
ftr-420	595	38	as	as	ADP
ftr-420	595	39	a	a	DET
ftr-420	595	40	human	human	ADJ
ftr-420	595	41	being	being	NOUN
ftr-420	595	42	and	and	CCONJ
ftr-420	595	43	in	in	ADP
ftr-420	595	44	turn	turn	NOUN
ftr-420	595	45	shapes	shape	VERB
ftr-420	595	46	her	her	PRON
ftr-420	595	47	self	self	NOUN
ftr-420	595	48	-	-	PUNCT
ftr-420	595	49	worth	worth	NOUN
ftr-420	595	50	and	and	CCONJ
ftr-420	595	51	self	self	NOUN
ftr-420	595	52	-	-	PUNCT
ftr-420	595	53	image	image	NOUN
ftr-420	595	54	.	.	PUNCT
ftr-420	595	55	”	"	PUNCT
ftr-420	596	1	i	i	PRON
ftr-420	596	2	d.	d.	PROPN
ftr-420	596	3	he	he	PRON
ftr-420	596	4	explains	explain	VERB
ftr-420	596	5	that	that	SCONJ
ftr-420	596	6	his	his	PRON
ftr-420	596	7	article	article	NOUN
ftr-420	596	8	“	"	PUNCT
ftr-420	596	9	challenges	challenge	VERB
ftr-420	596	10	the	the	DET
ftr-420	596	11	underlying	underlying	ADJ
ftr-420	596	12	reality	reality	NOUN
ftr-420	596	13	and	and	CCONJ
ftr-420	596	14	desirability	desirability	NOUN
ftr-420	596	15	of	of	ADP
ftr-420	596	16	this	this	DET
ftr-420	596	17	set	set	NOUN
ftr-420	596	18	of	of	ADP
ftr-420	596	19	interlocking	interlock	VERB
ftr-420	596	20	assumptions	assumption	NOUN
ftr-420	596	21	.	.	PUNCT
ftr-420	596	22	”	"	PUNCT
ftr-420	597	1	i	i	PRON
ftr-420	597	2	d.	d.	PROPN
ftr-420	597	3	82	82	NUM
ftr-420	597	4	.	.	PUNCT
ftr-420	598	1	ellin	ellin	PROPN
ftr-420	598	2	,	,	PUNCT
ftr-420	598	3	supra	supra	PROPN
ftr-420	598	4	note	note	PROPN
ftr-420	598	5	80	80	NUM
ftr-420	598	6	.	.	PUNCT
ftr-420	599	1	ms	ms	PROPN
ftr-420	599	2	.	.	PROPN
ftr-420	599	3	ellin	ellin	PROPN
ftr-420	599	4	quotes	quote	VERB
ftr-420	599	5	a	a	DET
ftr-420	599	6	silicon	silicon	NOUN
ftr-420	599	7	valley	valley	NOUN
ftr-420	599	8	worker	worker	NOUN
ftr-420	599	9	as	as	ADP
ftr-420	599	10	saying	say	VERB
ftr-420	599	11	,	,	PUNCT
ftr-420	599	12	“	"	PUNCT
ftr-420	599	13	showing	show	VERB
ftr-420	599	14	off	off	ADP
ftr-420	599	15	one	one	NUM
ftr-420	599	16	’s	’s	PART
ftr-420	599	17	fancy	fancy	ADJ
ftr-420	599	18	car	car	NOUN
ftr-420	599	19	,	,	PUNCT
ftr-420	599	20	p.d.a	p.d.a	NOUN
ftr-420	599	21	.	.	PUNCT
ftr-420	600	1	with	with	ADP
ftr-420	600	2	integrated	integrate	VERB
ftr-420	600	3	mp3	mp3	NOUN
ftr-420	600	4	player	player	NOUN
ftr-420	600	5	,	,	PUNCT
ftr-420	600	6	summer	summer	NOUN
ftr-420	600	7	house	house	NOUN
ftr-420	600	8	,	,	PUNCT
ftr-420	600	9	or	or	CCONJ
ftr-420	600	10	throwing	throw	VERB
ftr-420	600	11	an	an	DET
ftr-420	600	12	elaborate	elaborate	ADJ
ftr-420	600	13	party	party	NOUN
ftr-420	600	14	,	,	PUNCT
ftr-420	600	15	is	be	AUX
ftr-420	600	16	a	a	DET
ftr-420	600	17	classier	classy	ADJ
ftr-420	600	18	way	way	NOUN
ftr-420	600	19	of	of	ADP
ftr-420	600	20	communicating	communicate	VERB
ftr-420	600	21	monetary	monetary	ADJ
ftr-420	600	22	status	status	NOUN
ftr-420	600	23	.	.	PUNCT
ftr-420	600	24	”	"	PUNCT
ftr-420	601	1	i	i	PRON
ftr-420	601	2	d.	d.	PROPN
ftr-420	601	3	83	83	NUM
ftr-420	601	4	.	.	PUNCT
ftr-420	602	1	see	see	VERB
ftr-420	602	2	julie	julie	PROPN
ftr-420	602	3	e.	e.	PROPN
ftr-420	602	4	cohen	cohen	PROPN
ftr-420	602	5	,	,	PUNCT
ftr-420	602	6	“	"	PUNCT
ftr-420	602	7	examined	examine	VERB
ftr-420	602	8	lives	life	NOUN
ftr-420	602	9	:	:	PUNCT
ftr-420	602	10	information	information	NOUN
ftr-420	602	11	privacy	privacy	NOUN
ftr-420	602	12	and	and	CCONJ
ftr-420	602	13	the	the	DET
ftr-420	602	14	subject	subject	NOUN
ftr-420	602	15	as	as	ADP
ftr-420	602	16	object	object	NOUN
ftr-420	602	17	,	,	PUNCT
ftr-420	602	18	”	"	PUNCT
ftr-420	602	19	52	52	NUM
ftr-420	602	20	stanford	stanford	PROPN
ftr-420	602	21	l.	l.	PROPN
ftr-420	602	22	rev	rev	PROPN
ftr-420	602	23	.	.	PROPN
ftr-420	602	24	1373	1373	NUM
ftr-420	602	25	(	(	PUNCT
ftr-420	602	26	2000	2000	NUM
ftr-420	602	27	)	)	PUNCT
ftr-420	602	28	,	,	PUNCT
ftr-420	602	29	at	at	ADP
ftr-420	602	30	1424	1424	NUM
ftr-420	602	31	-	-	SYM
ftr-420	602	32	25	25	NUM
ftr-420	602	33	,	,	PUNCT
ftr-420	602	34	arguing	argue	VERB
ftr-420	602	35	that	that	SCONJ
ftr-420	602	36	“	"	PUNCT
ftr-420	602	37	autonomy	autonomy	NOUN
ftr-420	602	38	in	in	ADP
ftr-420	602	39	a	a	DET
ftr-420	602	40	contingent	contingent	ADJ
ftr-420	602	41	world	world	NOUN
ftr-420	602	42	requires	require	VERB
ftr-420	602	43	a	a	DET
ftr-420	602	44	zone	zone	NOUN
ftr-420	602	45	of	of	ADP
ftr-420	602	46	relative	relative	ADJ
ftr-420	602	47	insulation	insulation	NOUN
ftr-420	602	48	from	from	ADP
ftr-420	602	49	outside	outside	ADJ
ftr-420	602	50	scrutiny	scrutiny	NOUN
ftr-420	602	51	and	and	CCONJ
ftr-420	602	52	interference	interference	NOUN
ftr-420	602	53	–	–	PUNCT
ftr-420	602	54	a	a	DET
ftr-420	602	55	field	field	NOUN
ftr-420	602	56	of	of	ADP
ftr-420	602	57	operation	operation	NOUN
ftr-420	602	58	within	within	ADP
ftr-420	602	59	which	which	PRON
ftr-420	602	60	to	to	PART
ftr-420	602	61	engage	engage	VERB
ftr-420	602	62	in	in	ADP
ftr-420	602	63	the	the	DET
ftr-420	602	64	conscious	conscious	ADJ
ftr-420	602	65	construction	construction	NOUN
ftr-420	602	66	of	of	ADP
ftr-420	602	67	self	self	NOUN
ftr-420	602	68	.	.	PUNCT
ftr-420	602	69	”	"	PUNCT
ftr-420	603	1	she	she	PRON
ftr-420	603	2	explains	explain	VERB
ftr-420	603	3	that	that	SCONJ
ftr-420	603	4	“	"	PUNCT
ftr-420	603	5	[	[	X
ftr-420	603	6	t]he	t]he	ADV
ftr-420	603	7	opportunity	opportunity	NOUN
ftr-420	603	8	to	to	PART
ftr-420	603	9	experiment	experiment	VERB
ftr-420	603	10	with	with	ADP
ftr-420	603	11	preferences	preference	NOUN
ftr-420	603	12	is	be	AUX
ftr-420	603	13	a	a	DET
ftr-420	603	14	vital	vital	ADJ
ftr-420	603	15	part	part	NOUN
ftr-420	603	16	of	of	ADP
ftr-420	603	17	the	the	DET
ftr-420	603	18	process	process	NOUN
ftr-420	603	19	of	of	ADP
ftr-420	603	20	learning	learning	NOUN
ftr-420	603	21	,	,	PUNCT
ftr-420	603	22	and	and	CCONJ
ftr-420	603	23	learning	learn	VERB
ftr-420	603	24	to	to	PART
ftr-420	603	25	choose	choose	VERB
ftr-420	603	26	,	,	PUNCT
ftr-420	603	27	that	that	SCONJ
ftr-420	603	28	every	every	DET
ftr-420	603	29	individual	individual	NOUN
ftr-420	603	30	must	must	AUX
ftr-420	603	31	undergo	undergo	VERB
ftr-420	603	32	.	.	PUNCT
ftr-420	603	33	”	"	PUNCT
ftr-420	604	1	84	84	NUM
ftr-420	604	2	.	.	PUNCT
ftr-420	605	1	see	see	VERB
ftr-420	605	2	linder	linder	PROPN
ftr-420	605	3	,	,	PUNCT
ftr-420	605	4	supra	supra	PROPN
ftr-420	605	5	note	note	PROPN
ftr-420	605	6	81	81	NUM
ftr-420	605	7	,	,	PUNCT
ftr-420	605	8	at	at	ADP
ftr-420	605	9	973	973	NUM
ftr-420	605	10	-	-	SYM
ftr-420	605	11	74	74	NUM
ftr-420	605	12	,	,	PUNCT
ftr-420	605	13	arguing	argue	VERB
ftr-420	605	14	that	that	SCONJ
ftr-420	605	15	:	:	PUNCT
ftr-420	605	16	“	"	PUNCT
ftr-420	605	17	if	if	SCONJ
ftr-420	605	18	the	the	DET
ftr-420	605	19	ethical	ethical	ADJ
ftr-420	605	20	,	,	PUNCT
ftr-420	605	21	cognitive	cognitive	ADJ
ftr-420	605	22	and	and	CCONJ
ftr-420	605	23	moral	moral	ADJ
ftr-420	605	24	developmental	developmental	ADJ
ftr-420	605	25	underpinnings	underpinning	NOUN
ftr-420	605	26	of	of	ADP
ftr-420	605	27	personhood	personhood	NOUN
ftr-420	605	28	are	be	AUX
ftr-420	605	29	made	make	VERB
ftr-420	605	30	the	the	DET
ftr-420	605	31	focus	focus	NOUN
ftr-420	605	32	of	of	ADP
ftr-420	605	33	a	a	DET
ftr-420	605	34	right	right	NOUN
ftr-420	605	35	to	to	ADP
ftr-420	605	36	privacy	privacy	NOUN
ftr-420	605	37	,	,	PUNCT
ftr-420	605	38	then	then	ADV
ftr-420	605	39	it	it	PRON
ftr-420	605	40	becomes	become	VERB
ftr-420	605	41	very	very	ADV
ftr-420	605	42	difficult	difficult	ADJ
ftr-420	605	43	to	to	PART
ftr-420	605	44	apply	apply	VERB
ftr-420	605	45	a	a	DET
ftr-420	605	46	protective	protective	ADJ
ftr-420	605	47	shield	shield	NOUN
ftr-420	605	48	to	to	ADP
ftr-420	605	49	such	such	ADJ
ftr-420	605	50	mundane	mundane	ADJ
ftr-420	605	51	material	material	NOUN
ftr-420	605	52	matters	matter	NOUN
ftr-420	605	53	as	as	ADP
ftr-420	605	54	income	income	NOUN
ftr-420	605	55	.	.	PUNCT
ftr-420	605	56	”	"	PUNCT
ftr-420	606	1	he	he	PRON
ftr-420	606	2	further	far	ADV
ftr-420	606	3	notes	note	VERB
ftr-420	606	4	“	"	PUNCT
ftr-420	606	5	[	[	X
ftr-420	606	6	t]he	t]he	X
ftr-420	606	7	incongruity	incongruity	NOUN
ftr-420	606	8	inherent	inherent	ADJ
ftr-420	606	9	in	in	ADP
ftr-420	606	10	assimilating	assimilate	VERB
ftr-420	606	11	the	the	DET
ftr-420	606	12	annual	annual	ADJ
ftr-420	606	13	results	result	NOUN
ftr-420	606	14	of	of	ADP
ftr-420	606	15	the	the	DET
ftr-420	606	16	most	most	ADV
ftr-420	606	17	successful	successful	ADJ
ftr-420	606	18	individual	individual	ADJ
ftr-420	606	19	encounters	encounter	NOUN
ftr-420	606	20	with	with	ADP
ftr-420	606	21	mammon	mammon	NOUN
ftr-420	606	22	with	with	ADP
ftr-420	606	23	the	the	DET
ftr-420	606	24	more	more	ADV
ftr-420	606	25	ethereal	ethereal	ADJ
ftr-420	606	26	aspects	aspect	NOUN
ftr-420	606	27	of	of	ADP
ftr-420	606	28	personhood	personhood	NOUN
ftr-420	606	29	qua	qua	PROPN
ftr-420	606	30	sanctuary	sanctuary	NOUN
ftr-420	606	31	.	.	PUNCT
ftr-420	606	32	”	"	PUNCT
ftr-420	607	1	i	i	PRON
ftr-420	607	2	d.	d.	VERB
ftr-420	607	3	at	at	ADP
ftr-420	607	4	974	974	NUM
ftr-420	607	5	.	.	PUNCT
ftr-420	607	6	85	85	NUM
ftr-420	607	7	.	.	PUNCT
ftr-420	608	1	see	see	VERB
ftr-420	608	2	solove	solove	NOUN
ftr-420	608	3	,	,	PUNCT
ftr-420	608	4	supra	supra	PROPN
ftr-420	608	5	note	note	NOUN
ftr-420	608	6	77	77	NUM
ftr-420	608	7	,	,	PUNCT
ftr-420	608	8	at	at	ADP
ftr-420	608	9	1145	1145	NUM
ftr-420	608	10	,	,	PUNCT
ftr-420	608	11	arguing	argue	VERB
ftr-420	608	12	that	that	SCONJ
ftr-420	608	13	“	"	PUNCT
ftr-420	608	14	there	there	PRON
ftr-420	608	15	is	be	VERB
ftr-420	608	16	no	no	DET
ftr-420	608	17	overarching	overarching	ADJ
ftr-420	608	18	value	value	NOUN
ftr-420	608	19	of	of	ADP
ftr-420	608	20	privacy	privacy	NOUN
ftr-420	608	21	,	,	PUNCT
ftr-420	608	22	”	"	PUNCT
ftr-420	608	23	but	but	CCONJ
ftr-420	608	24	that	that	SCONJ
ftr-420	608	25	“	"	PUNCT
ftr-420	608	26	we	we	PRON
ftr-420	608	27	must	must	AUX
ftr-420	608	28	focus	focus	VERB
ftr-420	608	29	specifically	specifically	ADV
ftr-420	608	30	on	on	ADP
ftr-420	608	31	the	the	DET
ftr-420	608	32	value	value	NOUN
ftr-420	608	33	of	of	ADP
ftr-420	608	34	privacy	privacy	NOUN
ftr-420	608	35	within	within	ADP
ftr-420	608	36	particular	particular	ADJ
ftr-420	608	37	practices	practice	NOUN
ftr-420	608	38	.	.	PUNCT
ftr-420	608	39	”	"	PUNCT
ftr-420	609	1	he	he	PRON
ftr-420	609	2	notes	note	VERB
ftr-420	609	3	that	that	SCONJ
ftr-420	609	4	“	"	PUNCT
ftr-420	609	5	one	one	NUM
ftr-420	609	6	of	of	ADP
ftr-420	609	7	the	the	DET
ftr-420	609	8	most	most	ADV
ftr-420	609	9	important	important	ADJ
ftr-420	609	10	reasons	reason	NOUN
ftr-420	609	11	for	for	ADP
ftr-420	609	12	protecting	protect	VERB
ftr-420	609	13	privacy	privacy	NOUN
ftr-420	609	14	is	be	AUX
ftr-420	609	15	to	to	PART
ftr-420	609	16	prevent	prevent	VERB
ftr-420	609	17	stifling	stifle	VERB
ftr-420	609	18	exercises	exercise	NOUN
ftr-420	609	19	of	of	ADP
ftr-420	609	20	power	power	NOUN
ftr-420	609	21	employed	employ	VERB
ftr-420	609	22	to	to	PART
ftr-420	609	23	destroy	destroy	VERB
ftr-420	609	24	or	or	CCONJ
ftr-420	609	25	injure	injure	VERB
ftr-420	609	26	individuals	individual	NOUN
ftr-420	609	27	.	.	PUNCT
ftr-420	609	28	”	"	PUNCT
ftr-420	610	1	i	i	PRON
ftr-420	610	2	d.	d.	PROPN
ftr-420	610	3	at	at	ADP
ftr-420	610	4	1149	1149	NUM
ftr-420	610	5	.	.	PUNCT
ftr-420	611	1	solove	solove	NOUN
ftr-420	611	2	gives	give	VERB
ftr-420	611	3	as	as	ADP
ftr-420	611	4	an	an	DET
ftr-420	611	5	example	example	NOUN
ftr-420	611	6	general	general	PROPN
ftr-420	611	7	motors	motor	NOUN
ftr-420	611	8	’	'	PUNCT
ftr-420	611	9	“	"	PUNCT
ftr-420	611	10	campaign	campaign	NOUN
ftr-420	611	11	of	of	ADP
ftr-420	611	12	harassment	harassment	NOUN
ftr-420	611	13	,	,	PUNCT
ftr-420	611	14	surveillance	surveillance	NOUN
ftr-420	611	15	,	,	PUNCT
ftr-420	611	16	and	and	CCONJ
ftr-420	611	17	investigation	investigation	NOUN
ftr-420	611	18	”	"	PUNCT
ftr-420	611	19	of	of	ADP
ftr-420	611	20	ralph	ralph	PROPN
ftr-420	611	21	nader	nader	PROPN
ftr-420	611	22	.	.	PUNCT
ftr-420	612	1	see	see	VERB
ftr-420	612	2	i	i	PRON
ftr-420	612	3	d.	d.	PROPN
ftr-420	612	4	at	at	ADP
ftr-420	612	5	1149	1149	NUM
ftr-420	612	6	-	-	SYM
ftr-420	612	7	51	51	NUM
ftr-420	612	8	.	.	PUNCT
ftr-420	613	1	2004	2004	NUM
ftr-420	613	2	]	]	PUNCT
ftr-420	613	3	sharing	share	VERB
ftr-420	613	4	bank	bank	NOUN
ftr-420	613	5	deposit	deposit	NOUN
ftr-420	613	6	information	information	NOUN
ftr-420	613	7	with	with	ADP
ftr-420	613	8	other	other	ADJ
ftr-420	613	9	countries	country	NOUN
ftr-420	613	10	648	648	NUM
ftr-420	613	11	makes	make	VERB
ftr-420	613	12	them	they	PRON
ftr-420	613	13	susceptible	susceptible	ADJ
ftr-420	613	14	to	to	ADP
ftr-420	613	15	requests	request	NOUN
ftr-420	613	16	for	for	ADP
ftr-420	613	17	donations	donation	NOUN
ftr-420	613	18	,	,	PUNCT
ftr-420	613	19	or	or	CCONJ
ftr-420	613	20	gifts	gift	NOUN
ftr-420	613	21	to	to	ADP
ftr-420	613	22	friends	friend	NOUN
ftr-420	613	23	or	or	CCONJ
ftr-420	613	24	family	family	NOUN
ftr-420	613	25	,	,	PUNCT
ftr-420	613	26	or	or	CCONJ
ftr-420	613	27	raises	raise	VERB
ftr-420	613	28	for	for	ADP
ftr-420	613	29	employees	employee	NOUN
ftr-420	613	30	.	.	PUNCT
ftr-420	614	1	many	many	ADJ
ftr-420	614	2	may	may	AUX
ftr-420	614	3	seek	seek	VERB
ftr-420	614	4	to	to	PART
ftr-420	614	5	avoid	avoid	VERB
ftr-420	614	6	commercial	commercial	ADJ
ftr-420	614	7	solicitations	solicitation	NOUN
ftr-420	614	8	,	,	PUNCT
ftr-420	614	9	e.g.	e.g.	ADV
ftr-420	614	10	,	,	PUNCT
ftr-420	614	11	by	by	ADP
ftr-420	614	12	purveyors	purveyor	NOUN
ftr-420	614	13	of	of	ADP
ftr-420	614	14	luxury	luxury	NOUN
ftr-420	614	15	goods	good	NOUN
ftr-420	614	16	or	or	CCONJ
ftr-420	614	17	investment	investment	NOUN
ftr-420	614	18	management	management	NOUN
ftr-420	614	19	.	.	PUNCT
ftr-420	615	1	there	there	PRON
ftr-420	615	2	may	may	AUX
ftr-420	615	3	also	also	ADV
ftr-420	615	4	be86	be86	PROPN
ftr-420	615	5	a	a	DET
ftr-420	615	6	fear	fear	NOUN
ftr-420	615	7	that	that	SCONJ
ftr-420	615	8	information	information	NOUN
ftr-420	615	9	about	about	ADP
ftr-420	615	10	the	the	DET
ftr-420	615	11	amount	amount	NOUN
ftr-420	615	12	of	of	ADP
ftr-420	615	13	their	their	PRON
ftr-420	615	14	wealth	wealth	NOUN
ftr-420	615	15	may	may	AUX
ftr-420	615	16	make	make	VERB
ftr-420	615	17	the	the	DET
ftr-420	615	18	wealthy	wealthy	ADJ
ftr-420	615	19	a	a	DET
ftr-420	615	20	target	target	NOUN
ftr-420	615	21	of	of	ADP
ftr-420	615	22	thieves	thief	NOUN
ftr-420	615	23	,	,	PUNCT
ftr-420	615	24	scam	scam	NOUN
ftr-420	615	25	artists	artist	NOUN
ftr-420	615	26	,	,	PUNCT
ftr-420	615	27	or	or	CCONJ
ftr-420	615	28	other	other	ADJ
ftr-420	615	29	criminals	criminal	NOUN
ftr-420	615	30	,	,	PUNCT
ftr-420	615	31	including	include	VERB
ftr-420	615	32	kidnappers	kidnapper	NOUN
ftr-420	615	33	seeking	seek	VERB
ftr-420	615	34	a	a	DET
ftr-420	615	35	ransom	ransom	NOUN
ftr-420	615	36	.	.	PUNCT
ftr-420	616	1	disclosure	disclosure	NOUN
ftr-420	616	2	of	of	ADP
ftr-420	616	3	financial	financial	ADJ
ftr-420	616	4	information	information	NOUN
ftr-420	616	5	may	may	AUX
ftr-420	616	6	facilitate	facilitate	VERB
ftr-420	616	7	identity87	identity87	NOUN
ftr-420	616	8	theft	theft	NOUN
ftr-420	616	9	,	,	PUNCT
ftr-420	616	10	or	or	CCONJ
ftr-420	616	11	may	may	AUX
ftr-420	616	12	allow	allow	VERB
ftr-420	616	13	advantage	advantage	NOUN
ftr-420	616	14	to	to	ADP
ftr-420	616	15	business	business	NOUN
ftr-420	616	16	competitors	competitor	NOUN
ftr-420	616	17	.	.	PUNCT
ftr-420	617	1	finally	finally	ADV
ftr-420	617	2	,	,	PUNCT
ftr-420	617	3	information88	information88	ADJ
ftr-420	617	4	about	about	ADP
ftr-420	617	5	an	an	DET
ftr-420	617	6	individual	individual	NOUN
ftr-420	617	7	’s	’s	PART
ftr-420	617	8	assets	asset	NOUN
ftr-420	617	9	allow	allow	VERB
ftr-420	617	10	creditors	creditor	NOUN
ftr-420	617	11	to	to	PART
ftr-420	617	12	enforce	enforce	VERB
ftr-420	617	13	monetary	monetary	ADJ
ftr-420	617	14	obligations	obligation	NOUN
ftr-420	617	15	,	,	PUNCT
ftr-420	617	16	such	such	ADJ
ftr-420	617	17	as	as	ADP
ftr-420	617	18	contractual	contractual	ADJ
ftr-420	617	19	debts	debt	NOUN
ftr-420	617	20	,	,	PUNCT
ftr-420	617	21	tax	tax	NOUN
ftr-420	617	22	liability	liability	NOUN
ftr-420	617	23	,	,	PUNCT
ftr-420	617	24	obligations	obligation	NOUN
ftr-420	617	25	of	of	ADP
ftr-420	617	26	support	support	NOUN
ftr-420	617	27	,	,	PUNCT
ftr-420	617	28	tort	tort	NOUN
ftr-420	617	29	liability	liability	NOUN
ftr-420	617	30	or	or	CCONJ
ftr-420	617	31	criminal	criminal	ADJ
ftr-420	617	32	fines.89	fines.89	NOUN
ftr-420	617	33	detailed	detailed	ADJ
ftr-420	617	34	information	information	NOUN
ftr-420	617	35	about	about	ADP
ftr-420	617	36	an	an	DET
ftr-420	617	37	individual	individual	NOUN
ftr-420	617	38	’s	’s	PART
ftr-420	617	39	receipts	receipt	NOUN
ftr-420	617	40	or	or	CCONJ
ftr-420	617	41	expenditures	expenditure	NOUN
ftr-420	617	42	(	(	PUNCT
ftr-420	617	43	i.e.	i.e.	X
ftr-420	617	44	,	,	PUNCT
ftr-420	617	45	the	the	DET
ftr-420	617	46	amount	amount	NOUN
ftr-420	617	47	,	,	PUNCT
ftr-420	617	48	timing	timing	NOUN
ftr-420	617	49	,	,	PUNCT
ftr-420	617	50	name	name	NOUN
ftr-420	617	51	of	of	ADP
ftr-420	617	52	payee	payee	NOUN
ftr-420	617	53	or	or	CCONJ
ftr-420	617	54	payor	payor	NOUN
ftr-420	617	55	)	)	PUNCT
ftr-420	617	56	may	may	AUX
ftr-420	617	57	reveal	reveal	VERB
ftr-420	617	58	considerable	considerable	ADJ
ftr-420	617	59	additional	additional	ADJ
ftr-420	617	60	information	information	NOUN
ftr-420	617	61	about	about	ADP
ftr-420	617	62	a	a	DET
ftr-420	617	63	person	person	NOUN
ftr-420	617	64	’s	’s	PART
ftr-420	617	65	activities	activity	NOUN
ftr-420	617	66	,	,	PUNCT
ftr-420	617	67	material	material	NOUN
ftr-420	617	68	possessions	possession	NOUN
ftr-420	617	69	,	,	PUNCT
ftr-420	617	70	spending	spending	NOUN
ftr-420	617	71	or	or	CCONJ
ftr-420	617	72	saving	saving	NOUN
ftr-420	617	73	habits	habit	NOUN
ftr-420	617	74	,	,	PUNCT
ftr-420	617	75	obligations	obligation	NOUN
ftr-420	617	76	,	,	PUNCT
ftr-420	617	77	occupation	occupation	NOUN
ftr-420	617	78	,	,	PUNCT
ftr-420	617	79	abilities	ability	NOUN
ftr-420	617	80	,	,	PUNCT
ftr-420	617	81	associations	association	NOUN
ftr-420	617	82	,	,	PUNCT
ftr-420	617	83	beliefs	belief	NOUN
ftr-420	617	84	,	,	PUNCT
ftr-420	617	85	interests	interest	NOUN
ftr-420	617	86	,	,	PUNCT
ftr-420	617	87	and	and	CCONJ
ftr-420	617	88	personality	personality	NOUN
ftr-420	617	89	.	.	PUNCT
ftr-420	618	1	for	for	ADP
ftr-420	618	2	example	example	NOUN
ftr-420	618	3	,	,	PUNCT
ftr-420	618	4	a	a	DET
ftr-420	618	5	record	record	NOUN
ftr-420	618	6	of	of	ADP
ftr-420	618	7	expenditures	expenditure	NOUN
ftr-420	618	8	could	could	AUX
ftr-420	618	9	include	include	VERB
ftr-420	618	10	payments	payment	NOUN
ftr-420	618	11	to	to	ADP
ftr-420	618	12	a	a	DET
ftr-420	618	13	political	political	ADJ
ftr-420	618	14	party	party	NOUN
ftr-420	618	15	or	or	CCONJ
ftr-420	618	16	charity	charity	NOUN
ftr-420	618	17	,	,	PUNCT
ftr-420	618	18	payments	payment	NOUN
ftr-420	618	19	for	for	ADP
ftr-420	618	20	a	a	DET
ftr-420	618	21	particular	particular	ADJ
ftr-420	618	22	brand	brand	NOUN
ftr-420	618	23	of	of	ADP
ftr-420	618	24	clothing	clothing	NOUN
ftr-420	618	25	or	or	CCONJ
ftr-420	618	26	auto	auto	NOUN
ftr-420	618	27	,	,	PUNCT
ftr-420	618	28	payments	payment	NOUN
ftr-420	618	29	of	of	ADP
ftr-420	618	30	child	child	NOUN
ftr-420	618	31	support	support	NOUN
ftr-420	618	32	or	or	CCONJ
ftr-420	618	33	alimony	alimony	NOUN
ftr-420	618	34	or	or	CCONJ
ftr-420	618	35	of	of	ADP
ftr-420	618	36	a	a	DET
ftr-420	618	37	gift	gift	NOUN
ftr-420	618	38	,	,	PUNCT
ftr-420	618	39	payment	payment	NOUN
ftr-420	618	40	of	of	ADP
ftr-420	618	41	a	a	DET
ftr-420	618	42	mortgage	mortgage	NOUN
ftr-420	618	43	,	,	PUNCT
ftr-420	618	44	or	or	CCONJ
ftr-420	618	45	payment	payment	NOUN
ftr-420	618	46	for	for	ADP
ftr-420	618	47	an	an	DET
ftr-420	618	48	airline	airline	NOUN
ftr-420	618	49	ticket	ticket	NOUN
ftr-420	618	50	or	or	CCONJ
ftr-420	618	51	for	for	ADP
ftr-420	618	52	a	a	DET
ftr-420	618	53	hotel	hotel	NOUN
ftr-420	618	54	in	in	ADP
ftr-420	618	55	a	a	DET
ftr-420	618	56	particular	particular	ADJ
ftr-420	618	57	location	location	NOUN
ftr-420	618	58	.	.	PUNCT
ftr-420	619	1	justice	justice	PROPN
ftr-420	619	2	douglas	douglas	PROPN
ftr-420	619	3	,	,	PUNCT
ftr-420	619	4	dissenting	dissent	VERB
ftr-420	619	5	in	in	ADP
ftr-420	619	6	california	california	PROPN
ftr-420	619	7	bankers	banker	NOUN
ftr-420	619	8	ass’n	ass’n	VERB
ftr-420	619	9	v.	v.	ADP
ftr-420	619	10	schultz,90	schultz,90	VERB
ftr-420	619	11	86	86	NUM
ftr-420	619	12	.	.	PUNCT
ftr-420	620	1	for	for	ADP
ftr-420	620	2	example	example	NOUN
ftr-420	620	3	,	,	PUNCT
ftr-420	620	4	lottery	lottery	NOUN
ftr-420	620	5	winners	winner	NOUN
ftr-420	620	6	,	,	PUNCT
ftr-420	620	7	whose	whose	DET
ftr-420	620	8	accession	accession	NOUN
ftr-420	620	9	to	to	ADP
ftr-420	620	10	wealth	wealth	NOUN
ftr-420	620	11	is	be	AUX
ftr-420	620	12	publicly	publicly	ADV
ftr-420	620	13	announced	announce	VERB
ftr-420	620	14	,	,	PUNCT
ftr-420	620	15	often	often	ADV
ftr-420	620	16	face	face	VERB
ftr-420	620	17	these	these	DET
ftr-420	620	18	concerns	concern	NOUN
ftr-420	620	19	.	.	PUNCT
ftr-420	621	1	see	see	VERB
ftr-420	621	2	,	,	PUNCT
ftr-420	621	3	e.g.	e.g.	ADV
ftr-420	621	4	,	,	PUNCT
ftr-420	621	5	peggy	peggy	PROPN
ftr-420	621	6	y.	y.	PROPN
ftr-420	621	7	lee	lee	PROPN
ftr-420	621	8	,	,	PUNCT
ftr-420	621	9	“	"	PUNCT
ftr-420	621	10	lotto	lotto	NOUN
ftr-420	621	11	pots	pot	NOUN
ftr-420	621	12	hold	hold	VERB
ftr-420	621	13	joys	joy	NOUN
ftr-420	621	14	,	,	PUNCT
ftr-420	621	15	trials	trial	NOUN
ftr-420	621	16	for	for	ADP
ftr-420	621	17	big	big	ADJ
ftr-420	621	18	winners	winner	NOUN
ftr-420	621	19	,	,	PUNCT
ftr-420	621	20	”	"	PUNCT
ftr-420	621	21	los	los	PROPN
ftr-420	621	22	angeles	angeles	PROPN
ftr-420	621	23	times	times	PROPN
ftr-420	621	24	,	,	PUNCT
ftr-420	621	25	jan	jan	PROPN
ftr-420	621	26	.	.	PROPN
ftr-420	621	27	25	25	NUM
ftr-420	621	28	,	,	PUNCT
ftr-420	621	29	1993	1993	NUM
ftr-420	621	30	,	,	PUNCT
ftr-420	621	31	at	at	ADP
ftr-420	621	32	b1	b1	PROPN
ftr-420	621	33	;	;	PUNCT
ftr-420	621	34	roy	roy	PROPN
ftr-420	621	35	bragg	bragg	PROPN
ftr-420	621	36	,	,	PUNCT
ftr-420	621	37	winning	win	VERB
ftr-420	621	38	&	&	CCONJ
ftr-420	621	39	losing	losing	NOUN
ftr-420	621	40	;	;	PUNCT
ftr-420	621	41	scam	scam	NOUN
ftr-420	621	42	artists	artist	NOUN
ftr-420	621	43	,	,	PUNCT
ftr-420	621	44	jealous	jealous	ADJ
ftr-420	621	45	neighbors	neighbor	NOUN
ftr-420	621	46	and	and	CCONJ
ftr-420	621	47	lousy	lousy	ADJ
ftr-420	621	48	investments	investment	NOUN
ftr-420	621	49	–	–	PUNCT
ftr-420	621	50	what	what	PRON
ftr-420	621	51	’s	’	VERB
ftr-420	621	52	so	so	ADV
ftr-420	621	53	great	great	ADJ
ftr-420	621	54	about	about	ADP
ftr-420	621	55	hitting	hit	VERB
ftr-420	621	56	the	the	DET
ftr-420	621	57	lottery	lottery	NOUN
ftr-420	621	58	,	,	PUNCT
ftr-420	621	59	anyway	anyway	ADV
ftr-420	621	60	?	?	PUNCT
ftr-420	621	61	”	"	PUNCT
ftr-420	622	1	san	san	PROPN
ftr-420	622	2	antonio	antonio	PROPN
ftr-420	622	3	express	express	PROPN
ftr-420	622	4	-	-	PUNCT
ftr-420	622	5	news	news	NOUN
ftr-420	622	6	,	,	PUNCT
ftr-420	622	7	august	august	PROPN
ftr-420	622	8	9	9	NUM
ftr-420	622	9	,	,	PUNCT
ftr-420	622	10	2003	2003	NUM
ftr-420	622	11	,	,	PUNCT
ftr-420	622	12	p.	p.	PROPN
ftr-420	622	13	10h	10h	NUM
ftr-420	622	14	;	;	PUNCT
ftr-420	622	15	tina	tina	PROPN
ftr-420	622	16	moore	moore	PROPN
ftr-420	622	17	,	,	PUNCT
ftr-420	622	18	“	"	PUNCT
ftr-420	622	19	experts	expert	NOUN
ftr-420	622	20	tell	tell	VERB
ftr-420	622	21	lottery	lottery	NOUN
ftr-420	622	22	winners	winner	NOUN
ftr-420	622	23	to	to	PART
ftr-420	622	24	protect	protect	VERB
ftr-420	622	25	their	their	PRON
ftr-420	622	26	privacy	privacy	NOUN
ftr-420	622	27	first	first	ADV
ftr-420	622	28	,	,	PUNCT
ftr-420	622	29	”	"	PUNCT
ftr-420	622	30	pittsburg	pittsburg	NOUN
ftr-420	622	31	postgazette	postgazette	NOUN
ftr-420	622	32	,	,	PUNCT
ftr-420	622	33	dec	dec	PROPN
ftr-420	622	34	.	.	PROPN
ftr-420	622	35	29	29	NUM
ftr-420	622	36	,	,	PUNCT
ftr-420	622	37	2002	2002	NUM
ftr-420	622	38	,	,	PUNCT
ftr-420	622	39	pg	pg	PROPN
ftr-420	622	40	.	.	PUNCT
ftr-420	622	41	c-3	c-3	PROPN
ftr-420	622	42	.	.	PUNCT
ftr-420	623	1	87	87	NUM
ftr-420	623	2	.	.	PUNCT
ftr-420	624	1	see	see	VERB
ftr-420	624	2	e.g.	e.g.	ADV
ftr-420	624	3	,	,	PUNCT
ftr-420	624	4	r.posner	r.posner	NOUN
ftr-420	624	5	,	,	PUNCT
ftr-420	624	6	the	the	DET
ftr-420	624	7	economics	economic	NOUN
ftr-420	624	8	of	of	ADP
ftr-420	624	9	justice	justice	NOUN
ftr-420	624	10	234	234	NUM
ftr-420	624	11	-	-	SYM
ftr-420	624	12	35	35	NUM
ftr-420	624	13	(	(	PUNCT
ftr-420	624	14	1983	1983	NUM
ftr-420	624	15	)	)	PUNCT
ftr-420	624	16	,	,	PUNCT
ftr-420	624	17	suggesting	suggest	VERB
ftr-420	624	18	that	that	SCONJ
ftr-420	624	19	people	people	NOUN
ftr-420	624	20	“	"	PUNCT
ftr-420	624	21	conceal	conceal	VERB
ftr-420	624	22	an	an	DET
ftr-420	624	23	unexpectedly	unexpectedly	ADV
ftr-420	624	24	high	high	ADJ
ftr-420	624	25	income	income	NOUN
ftr-420	624	26	to	to	PART
ftr-420	624	27	avoid	avoid	VERB
ftr-420	624	28	the	the	DET
ftr-420	624	29	attention	attention	NOUN
ftr-420	624	30	of	of	ADP
ftr-420	624	31	tax	tax	NOUN
ftr-420	624	32	collectors	collector	NOUN
ftr-420	624	33	,	,	PUNCT
ftr-420	624	34	kidnappers	kidnapper	NOUN
ftr-420	624	35	,	,	PUNCT
ftr-420	624	36	and	and	CCONJ
ftr-420	624	37	thieves	thief	NOUN
ftr-420	624	38	;	;	PUNCT
ftr-420	625	1	[	[	X
ftr-420	625	2	and	and	CCONJ
ftr-420	625	3	]	]	PUNCT
ftr-420	625	4	fend	fend	VERB
ftr-420	625	5	off	off	ADP
ftr-420	625	6	solicitations	solicitation	NOUN
ftr-420	625	7	from	from	ADP
ftr-420	625	8	charities	charity	NOUN
ftr-420	625	9	and	and	CCONJ
ftr-420	625	10	family	family	NOUN
ftr-420	625	11	members	member	NOUN
ftr-420	625	12	,	,	PUNCT
ftr-420	625	13	”	"	PUNCT
ftr-420	625	14	cited	cite	VERB
ftr-420	625	15	by	by	ADP
ftr-420	625	16	linder	linder	PROPN
ftr-420	625	17	,	,	PUNCT
ftr-420	625	18	supra	supra	PROPN
ftr-420	625	19	note	note	PROPN
ftr-420	625	20	81	81	NUM
ftr-420	625	21	,	,	PUNCT
ftr-420	625	22	at	at	ADP
ftr-420	625	23	970	970	NUM
ftr-420	625	24	-	-	SYM
ftr-420	625	25	71	71	NUM
ftr-420	625	26	.	.	PUNCT
ftr-420	625	27	88	88	NUM
ftr-420	625	28	.	.	PUNCT
ftr-420	626	1	see	see	VERB
ftr-420	626	2	joint	joint	ADJ
ftr-420	626	3	committee	committee	NOUN
ftr-420	626	4	on	on	ADP
ftr-420	626	5	taxation	taxation	NOUN
ftr-420	626	6	,	,	PUNCT
ftr-420	626	7	study	study	NOUN
ftr-420	626	8	of	of	ADP
ftr-420	626	9	present	present	ADJ
ftr-420	626	10	-	-	PUNCT
ftr-420	626	11	law	law	NOUN
ftr-420	626	12	taxpayer	taxpayer	NOUN
ftr-420	626	13	confidentiality	confidentiality	NOUN
ftr-420	626	14	and	and	CCONJ
ftr-420	626	15	disclosure	disclosure	NOUN
ftr-420	626	16	provisions	provision	NOUN
ftr-420	626	17	as	as	SCONJ
ftr-420	626	18	required	require	VERB
ftr-420	626	19	by	by	ADP
ftr-420	626	20	§	§	PROPN
ftr-420	626	21	3802	3802	NUM
ftr-420	626	22	of	of	ADP
ftr-420	626	23	the	the	DET
ftr-420	626	24	irs	irs	PROPN
ftr-420	626	25	restructuring	restructuring	NOUN
ftr-420	626	26	and	and	CCONJ
ftr-420	626	27	reform	reform	NOUN
ftr-420	626	28	act	act	NOUN
ftr-420	626	29	of	of	ADP
ftr-420	626	30	1998	1998	NUM
ftr-420	626	31	,	,	PUNCT
ftr-420	626	32	jcs-1	jcs-1	NOUN
ftr-420	626	33	-	-	SYM
ftr-420	626	34	00	00	NUM
ftr-420	626	35	,	,	PUNCT
ftr-420	626	36	volume	volume	NOUN
ftr-420	626	37	1	1	NUM
ftr-420	626	38	,	,	PUNCT
ftr-420	626	39	reprinted	reprint	VERB
ftr-420	626	40	in	in	ADP
ftr-420	626	41	2000	2000	NUM
ftr-420	626	42	tnt	tnt	PROPN
ftr-420	626	43	218	218	NUM
ftr-420	626	44	,	,	PUNCT
ftr-420	626	45	at	at	ADP
ftr-420	626	46	¶	¶	PROPN
ftr-420	626	47	362	362	NUM
ftr-420	627	1	[	[	X
ftr-420	627	2	hereinafter	hereinafter	NOUN
ftr-420	627	3	2000	2000	NUM
ftr-420	627	4	jct	jct	PROPN
ftr-420	627	5	report	report	PROPN
ftr-420	627	6	]	]	PUNCT
ftr-420	627	7	.	.	PUNCT
ftr-420	628	1	see	see	VERB
ftr-420	628	2	also	also	ADV
ftr-420	628	3	peter	peter	PROPN
ftr-420	628	4	p.	p.	PROPN
ftr-420	628	5	swire	swire	PROPN
ftr-420	628	6	,	,	PUNCT
ftr-420	628	7	financial	financial	ADJ
ftr-420	628	8	privacy	privacy	NOUN
ftr-420	628	9	and	and	CCONJ
ftr-420	628	10	the	the	DET
ftr-420	628	11	theory	theory	NOUN
ftr-420	628	12	of	of	ADP
ftr-420	628	13	high	high	ADJ
ftr-420	628	14	-	-	PUNCT
ftr-420	628	15	tech	tech	NOUN
ftr-420	628	16	government	government	NOUN
ftr-420	628	17	surveillance	surveillance	NOUN
ftr-420	628	18	,	,	PUNCT
ftr-420	628	19	77	77	NUM
ftr-420	628	20	wash	wash	NOUN
ftr-420	628	21	.	.	PUNCT
ftr-420	629	1	u.	u.	PROPN
ftr-420	629	2	l.	l.	PROPN
ftr-420	629	3	q.	q.	PROPN
ftr-420	629	4	461	461	NUM
ftr-420	629	5	,	,	PUNCT
ftr-420	629	6	470	470	NUM
ftr-420	629	7	(	(	PUNCT
ftr-420	629	8	1999	1999	NUM
ftr-420	629	9	)	)	PUNCT
ftr-420	629	10	,	,	PUNCT
ftr-420	629	11	noting	note	VERB
ftr-420	629	12	that	that	SCONJ
ftr-420	629	13	making	make	VERB
ftr-420	629	14	financial	financial	ADJ
ftr-420	629	15	transactions	transaction	NOUN
ftr-420	629	16	“	"	PUNCT
ftr-420	629	17	highly	highly	ADV
ftr-420	629	18	traceable	traceable	ADJ
ftr-420	629	19	”	"	PUNCT
ftr-420	629	20	increases	increase	VERB
ftr-420	629	21	the	the	DET
ftr-420	629	22	risk	risk	NOUN
ftr-420	629	23	of	of	ADP
ftr-420	629	24	“	"	PUNCT
ftr-420	629	25	identity	identity	NOUN
ftr-420	629	26	theft	theft	NOUN
ftr-420	629	27	.	.	PUNCT
ftr-420	629	28	”	"	PUNCT
ftr-420	630	1	89	89	NUM
ftr-420	630	2	.	.	PUNCT
ftr-420	631	1	for	for	ADP
ftr-420	631	2	discussion	discussion	NOUN
ftr-420	631	3	of	of	ADP
ftr-420	631	4	the	the	DET
ftr-420	631	5	use	use	NOUN
ftr-420	631	6	of	of	ADP
ftr-420	631	7	offshore	offshore	ADJ
ftr-420	631	8	asset	asset	NOUN
ftr-420	631	9	protection	protection	NOUN
ftr-420	631	10	trusts	trust	VERB
ftr-420	631	11	to	to	PART
ftr-420	631	12	prevent	prevent	VERB
ftr-420	631	13	creditors	creditor	NOUN
ftr-420	631	14	from	from	ADP
ftr-420	631	15	reaching	reach	VERB
ftr-420	631	16	assets	asset	NOUN
ftr-420	631	17	,	,	PUNCT
ftr-420	631	18	see	see	VERB
ftr-420	631	19	stewart	stewart	PROPN
ftr-420	631	20	e.	e.	PROPN
ftr-420	631	21	sterk	sterk	PROPN
ftr-420	631	22	,	,	PUNCT
ftr-420	631	23	“	"	PUNCT
ftr-420	631	24	asset	asset	NOUN
ftr-420	631	25	protection	protection	NOUN
ftr-420	631	26	trusts	trust	NOUN
ftr-420	631	27	:	:	PUNCT
ftr-420	631	28	trust	trust	NOUN
ftr-420	631	29	law	law	NOUN
ftr-420	631	30	’s	’s	PART
ftr-420	631	31	race	race	NOUN
ftr-420	631	32	to	to	ADP
ftr-420	631	33	the	the	DET
ftr-420	631	34	bottom	bottom	NOUN
ftr-420	631	35	?	?	PUNCT
ftr-420	631	36	”	"	PUNCT
ftr-420	631	37	85	85	NUM
ftr-420	631	38	cornell	cornell	PROPN
ftr-420	631	39	l.	l.	PROPN
ftr-420	631	40	rev	rev	PROPN
ftr-420	631	41	.	.	PROPN
ftr-420	631	42	1035	1035	NUM
ftr-420	631	43	(	(	PUNCT
ftr-420	631	44	2000	2000	NUM
ftr-420	631	45	)	)	PUNCT
ftr-420	631	46	.	.	PUNCT
ftr-420	632	1	90	90	NUM
ftr-420	632	2	.	.	PUNCT
ftr-420	633	1	thus	thus	ADV
ftr-420	633	2	,	,	PUNCT
ftr-420	633	3	one	one	PRON
ftr-420	633	4	might	might	AUX
ftr-420	633	5	be	be	AUX
ftr-420	633	6	able	able	ADJ
ftr-420	633	7	to	to	PART
ftr-420	633	8	determine	determine	VERB
ftr-420	633	9	to	to	ADP
ftr-420	633	10	what	what	PRON
ftr-420	633	11	“	"	PUNCT
ftr-420	633	12	groups	group	NOUN
ftr-420	633	13	and	and	CCONJ
ftr-420	633	14	associations	association	NOUN
ftr-420	633	15	.	.	PUNCT
ftr-420	633	16	.	.	PUNCT
ftr-420	633	17	.	.	PUNCT
ftr-420	634	1	the	the	DET
ftr-420	634	2	individual	individual	NOUN
ftr-420	634	3	belongs	belong	VERB
ftr-420	634	4	.	.	PUNCT
ftr-420	634	5	.	.	PUNCT
ftr-420	634	6	.	.	PUNCT
ftr-420	635	1	the	the	DET
ftr-420	635	2	social	social	ADJ
ftr-420	635	3	causes	cause	VERB
ftr-420	635	4	the	the	DET
ftr-420	635	5	individual	individual	ADJ
ftr-420	635	6	supports	support	VERB
ftr-420	635	7	.	.	PUNCT
ftr-420	635	8	.	.	PUNCT
ftr-420	636	1	.	.	PUNCT
ftr-420	637	1	books	book	NOUN
ftr-420	637	2	and	and	CCONJ
ftr-420	637	3	publications	publication	NOUN
ftr-420	637	4	an	an	DET
ftr-420	637	5	individual	individual	ADJ
ftr-420	637	6	buys	buy	NOUN
ftr-420	637	7	.	.	PUNCT
ftr-420	637	8	.	.	PUNCT
ftr-420	638	1	.	.	PUNCT
ftr-420	639	1	and	and	CCONJ
ftr-420	639	2	the	the	DET
ftr-420	639	3	material	material	NOUN
ftr-420	639	4	items	item	NOUN
ftr-420	639	5	an	an	DET
ftr-420	639	6	individual	individual	ADJ
ftr-420	639	7	purchases	purchase	NOUN
ftr-420	639	8	.	.	PUNCT
ftr-420	639	9	”	"	PUNCT
ftr-420	640	1	606	606	NUM
ftr-420	640	2	florida	florida	PROPN
ftr-420	640	3	tax	tax	NOUN
ftr-420	640	4	review	review	NOUN
ftr-420	640	5	[	[	X
ftr-420	640	6	vol.6:6	vol.6:6	X
ftr-420	640	7	416	416	NUM
ftr-420	640	8	u.s	u.s	PROPN
ftr-420	640	9	.	.	PROPN
ftr-420	640	10	21	21	NUM
ftr-420	640	11	(	(	PUNCT
ftr-420	640	12	1974	1974	NUM
ftr-420	640	13	)	)	PUNCT
ftr-420	640	14	,	,	PUNCT
ftr-420	640	15	stated	state	VERB
ftr-420	640	16	that	that	SCONJ
ftr-420	640	17	“	"	PUNCT
ftr-420	640	18	the	the	DET
ftr-420	640	19	banking	banking	NOUN
ftr-420	640	20	transactions	transaction	NOUN
ftr-420	640	21	of	of	ADP
ftr-420	640	22	an	an	DET
ftr-420	640	23	individual	individual	NOUN
ftr-420	640	24	give	give	VERB
ftr-420	640	25	a	a	DET
ftr-420	640	26	fairly	fairly	ADV
ftr-420	640	27	accurate	accurate	ADJ
ftr-420	640	28	account	account	NOUN
ftr-420	640	29	of	of	ADP
ftr-420	640	30	his	his	PRON
ftr-420	640	31	religion	religion	NOUN
ftr-420	640	32	,	,	PUNCT
ftr-420	640	33	ideology	ideology	NOUN
ftr-420	640	34	,	,	PUNCT
ftr-420	640	35	opinions	opinion	NOUN
ftr-420	640	36	and	and	CCONJ
ftr-420	640	37	interests	interest	NOUN
ftr-420	640	38	.	.	PUNCT
ftr-420	641	1	”91	”91	NOUN
ftr-420	642	1	b.	b.	PROPN
ftr-420	642	2	how	how	SCONJ
ftr-420	642	3	financial	financial	ADJ
ftr-420	642	4	institutions	institution	NOUN
ftr-420	642	5	serve	serve	VERB
ftr-420	642	6	as	as	ADP
ftr-420	642	7	necessary	necessary	ADJ
ftr-420	642	8	stewards	steward	NOUN
ftr-420	642	9	of	of	ADP
ftr-420	642	10	financial	financial	ADJ
ftr-420	642	11	information	information	NOUN
ftr-420	642	12	financial	financial	ADJ
ftr-420	642	13	privacy	privacy	NOUN
ftr-420	642	14	can	can	AUX
ftr-420	642	15	never	never	ADV
ftr-420	642	16	be	be	AUX
ftr-420	642	17	absolute	absolute	ADJ
ftr-420	642	18	because	because	SCONJ
ftr-420	642	19	institutions	institution	NOUN
ftr-420	642	20	,	,	PUNCT
ftr-420	642	21	such	such	ADJ
ftr-420	642	22	as	as	ADP
ftr-420	642	23	banks	bank	NOUN
ftr-420	642	24	,	,	PUNCT
ftr-420	642	25	credit	credit	NOUN
ftr-420	642	26	card	card	NOUN
ftr-420	642	27	companies	company	NOUN
ftr-420	642	28	,	,	PUNCT
ftr-420	642	29	and	and	CCONJ
ftr-420	642	30	brokerage	brokerage	NOUN
ftr-420	642	31	firms	firm	NOUN
ftr-420	642	32	that	that	PRON
ftr-420	642	33	assist	assist	VERB
ftr-420	642	34	individuals	individual	NOUN
ftr-420	642	35	in	in	ADP
ftr-420	642	36	the	the	DET
ftr-420	642	37	conduct	conduct	NOUN
ftr-420	642	38	of	of	ADP
ftr-420	642	39	their	their	PRON
ftr-420	642	40	financial	financial	ADJ
ftr-420	642	41	transactions	transaction	NOUN
ftr-420	642	42	necessarily	necessarily	ADV
ftr-420	642	43	have	have	VERB
ftr-420	642	44	access	access	NOUN
ftr-420	642	45	to	to	ADP
ftr-420	642	46	financial	financial	ADJ
ftr-420	642	47	information	information	NOUN
ftr-420	642	48	about	about	ADP
ftr-420	642	49	their	their	PRON
ftr-420	642	50	customers	customer	NOUN
ftr-420	642	51	.	.	PUNCT
ftr-420	643	1	most	most	ADJ
ftr-420	643	2	individuals	individual	NOUN
ftr-420	643	3	(	(	PUNCT
ftr-420	643	4	particularly	particularly	ADV
ftr-420	643	5	those	those	PRON
ftr-420	643	6	with	with	ADP
ftr-420	643	7	greater	great	ADJ
ftr-420	643	8	income	income	NOUN
ftr-420	643	9	)	)	PUNCT
ftr-420	643	10	utilize	utilize	VERB
ftr-420	643	11	such	such	ADJ
ftr-420	643	12	institutions	institution	NOUN
ftr-420	643	13	as	as	ADP
ftr-420	643	14	intermediaries	intermediary	NOUN
ftr-420	643	15	to	to	PART
ftr-420	643	16	conduct	conduct	VERB
ftr-420	643	17	financial	financial	ADJ
ftr-420	643	18	transactions	transaction	NOUN
ftr-420	643	19	despite	despite	SCONJ
ftr-420	643	20	the	the	DET
ftr-420	643	21	loss	loss	NOUN
ftr-420	643	22	of	of	ADP
ftr-420	643	23	privacy	privacy	NOUN
ftr-420	643	24	entailed	entail	VERB
ftr-420	643	25	.	.	PUNCT
ftr-420	644	1	they	they	PRON
ftr-420	644	2	do	do	VERB
ftr-420	644	3	so	so	ADV
ftr-420	644	4	because	because	SCONJ
ftr-420	644	5	of	of	ADP
ftr-420	644	6	the	the	DET
ftr-420	644	7	practical	practical	ADJ
ftr-420	644	8	benefits	benefit	NOUN
ftr-420	644	9	that	that	PRON
ftr-420	644	10	these	these	DET
ftr-420	644	11	institutions	institution	NOUN
ftr-420	644	12	offer	offer	VERB
ftr-420	644	13	.	.	PUNCT
ftr-420	645	1	92	92	NUM
ftr-420	645	2	in	in	ADP
ftr-420	645	3	addition	addition	NOUN
ftr-420	645	4	,	,	PUNCT
ftr-420	645	5	the	the	DET
ftr-420	645	6	loss	loss	NOUN
ftr-420	645	7	of	of	ADP
ftr-420	645	8	privacy	privacy	NOUN
ftr-420	645	9	may	may	AUX
ftr-420	645	10	seem	seem	VERB
ftr-420	645	11	relatively	relatively	ADV
ftr-420	645	12	tolerable	tolerable	ADJ
ftr-420	645	13	because	because	SCONJ
ftr-420	645	14	of	of	ADP
ftr-420	645	15	limitations	limitation	NOUN
ftr-420	645	16	on	on	ADP
ftr-420	645	17	the	the	DET
ftr-420	645	18	“	"	PUNCT
ftr-420	645	19	degree	degree	NOUN
ftr-420	645	20	of	of	ADP
ftr-420	645	21	accessibility	accessibility	NOUN
ftr-420	645	22	”	"	PUNCT
ftr-420	645	23	of	of	ADP
ftr-420	645	24	the	the	DET
ftr-420	645	25	financial	financial	ADJ
ftr-420	645	26	information.93	information.93	PROPN
ftr-420	645	27	knowledge	knowledge	NOUN
ftr-420	645	28	on	on	ADP
ftr-420	645	29	the	the	DET
ftr-420	645	30	part	part	NOUN
ftr-420	645	31	of	of	ADP
ftr-420	645	32	the	the	DET
ftr-420	645	33	employees	employee	NOUN
ftr-420	645	34	of	of	ADP
ftr-420	645	35	a	a	DET
ftr-420	645	36	financial	financial	ADJ
ftr-420	645	37	institution	institution	NOUN
ftr-420	645	38	seems	seem	VERB
ftr-420	645	39	relatively	relatively	ADV
ftr-420	645	40	unobtrusive	unobtrusive	ADJ
ftr-420	645	41	because	because	SCONJ
ftr-420	645	42	of	of	ADP
ftr-420	645	43	the	the	DET
ftr-420	645	44	fact	fact	NOUN
ftr-420	645	45	that	that	SCONJ
ftr-420	645	46	one	one	NUM
ftr-420	645	47	’s	’s	PART
ftr-420	645	48	contact	contact	NOUN
ftr-420	645	49	with	with	ADP
ftr-420	645	50	the	the	DET
ftr-420	645	51	employees	employee	NOUN
ftr-420	645	52	is	be	AUX
ftr-420	645	53	purely	purely	ADV
ftr-420	645	54	on	on	ADP
ftr-420	645	55	a	a	DET
ftr-420	645	56	business	business	NOUN
ftr-420	645	57	level	level	NOUN
ftr-420	645	58	,	,	PUNCT
ftr-420	645	59	and	and	CCONJ
ftr-420	645	60	for	for	ADP
ftr-420	645	61	a	a	DET
ftr-420	645	62	particular	particular	ADJ
ftr-420	645	63	purpose	purpose	NOUN
ftr-420	645	64	,	,	PUNCT
ftr-420	645	65	and	and	CCONJ
ftr-420	645	66	may	may	AUX
ftr-420	645	67	take	take	VERB
ftr-420	645	68	place	place	NOUN
ftr-420	645	69	over	over	ADP
ftr-420	645	70	the	the	DET
ftr-420	645	71	phone	phone	NOUN
ftr-420	645	72	,	,	PUNCT
ftr-420	645	73	by	by	ADP
ftr-420	645	74	mail	mail	NOUN
ftr-420	645	75	or	or	CCONJ
ftr-420	645	76	internet	internet	NOUN
ftr-420	645	77	(	(	PUNCT
ftr-420	645	78	rather	rather	ADV
ftr-420	645	79	than	than	ADP
ftr-420	645	80	in	in	ADP
ftr-420	645	81	person	person	NOUN
ftr-420	645	82	)	)	PUNCT
ftr-420	645	83	.	.	PUNCT
ftr-420	646	1	one	one	PRON
ftr-420	646	2	does	do	AUX
ftr-420	646	3	not	not	PART
ftr-420	646	4	expect	expect	VERB
ftr-420	646	5	to	to	PART
ftr-420	646	6	see	see	VERB
ftr-420	646	7	or	or	CCONJ
ftr-420	646	8	deal	deal	VERB
ftr-420	646	9	with	with	ADP
ftr-420	646	10	these	these	DET
ftr-420	646	11	employees	employee	NOUN
ftr-420	646	12	in	in	ADP
ftr-420	646	13	any	any	DET
ftr-420	646	14	other	other	ADJ
ftr-420	646	15	role	role	NOUN
ftr-420	646	16	or	or	CCONJ
ftr-420	646	17	context	context	NOUN
ftr-420	646	18	,	,	PUNCT
ftr-420	646	19	and	and	CCONJ
ftr-420	646	20	although	although	SCONJ
ftr-420	646	21	they	they	PRON
ftr-420	646	22	know	know	VERB
ftr-420	646	23	your	your	PRON
ftr-420	646	24	name	name	NOUN
ftr-420	646	25	,	,	PUNCT
ftr-420	646	26	they	they	PRON
ftr-420	646	27	have	have	VERB
ftr-420	646	28	no	no	DET
ftr-420	646	29	particular	particular	ADJ
ftr-420	646	30	interest	interest	NOUN
ftr-420	646	31	in	in	ADP
ftr-420	646	32	knowing	know	VERB
ftr-420	646	33	any	any	DET
ftr-420	646	34	details	detail	NOUN
ftr-420	646	35	about	about	ADP
ftr-420	646	36	your	your	PRON
ftr-420	646	37	life	life	NOUN
ftr-420	646	38	.	.	PUNCT
ftr-420	647	1	entertainers	entertainer	NOUN
ftr-420	647	2	,	,	PUNCT
ftr-420	647	3	politicians	politician	NOUN
ftr-420	647	4	,	,	PUNCT
ftr-420	647	5	athletes	athlete	NOUN
ftr-420	647	6	and	and	CCONJ
ftr-420	647	7	other	other	ADJ
ftr-420	647	8	who	who	PRON
ftr-420	647	9	are	be	AUX
ftr-420	647	10	publicly	publicly	ADV
ftr-420	647	11	kleiman	kleiman	NOUN
ftr-420	647	12	,	,	PUNCT
ftr-420	647	13	supra	supra	PROPN
ftr-420	647	14	note	note	PROPN
ftr-420	647	15	49	49	NUM
ftr-420	647	16	,	,	PUNCT
ftr-420	647	17	at	at	ADP
ftr-420	647	18	1176	1176	NUM
ftr-420	647	19	,	,	PUNCT
ftr-420	647	20	citing	cite	VERB
ftr-420	647	21	david	david	PROPN
ftr-420	647	22	f.	f.	PROPN
ftr-420	647	23	linowes	linowes	PROPN
ftr-420	647	24	,	,	PUNCT
ftr-420	647	25	privacy	privacy	NOUN
ftr-420	647	26	in	in	ADP
ftr-420	647	27	america	america	PROPN
ftr-420	647	28	:	:	PUNCT
ftr-420	647	29	is	be	AUX
ftr-420	647	30	your	your	PRON
ftr-420	647	31	private	private	ADJ
ftr-420	647	32	life	life	NOUN
ftr-420	647	33	in	in	ADP
ftr-420	647	34	the	the	DET
ftr-420	647	35	public	public	ADJ
ftr-420	647	36	eye	eye	NOUN
ftr-420	647	37	?	?	PUNCT
ftr-420	648	1	(	(	PUNCT
ftr-420	648	2	1989	1989	NUM
ftr-420	648	3	)	)	PUNCT
ftr-420	648	4	at	at	ADP
ftr-420	648	5	103	103	NUM
ftr-420	648	6	.	.	PUNCT
ftr-420	649	1	91	91	NUM
ftr-420	649	2	.	.	PUNCT
ftr-420	650	1	california	california	PROPN
ftr-420	650	2	bankers	bankers	PROPN
ftr-420	650	3	ass’n	ass’n	PROPN
ftr-420	650	4	v.	v.	CCONJ
ftr-420	650	5	schultz	schultz	PROPN
ftr-420	650	6	,	,	PUNCT
ftr-420	650	7	416	416	NUM
ftr-420	650	8	u.s	u.s	PROPN
ftr-420	650	9	.	.	PROPN
ftr-420	650	10	21	21	NUM
ftr-420	650	11	,	,	PUNCT
ftr-420	650	12	85	85	NUM
ftr-420	650	13	(	(	PUNCT
ftr-420	650	14	dissenting	dissent	VERB
ftr-420	650	15	opinion	opinion	NOUN
ftr-420	650	16	)	)	PUNCT
ftr-420	650	17	.	.	PUNCT
ftr-420	651	1	some	some	DET
ftr-420	651	2	financial	financial	ADJ
ftr-420	651	3	records	record	NOUN
ftr-420	651	4	might	might	AUX
ftr-420	651	5	allow	allow	VERB
ftr-420	651	6	“	"	PUNCT
ftr-420	651	7	interested	interested	ADJ
ftr-420	651	8	observers	observer	NOUN
ftr-420	651	9	to	to	PART
ftr-420	651	10	recreate	recreate	VERB
ftr-420	651	11	a	a	DET
ftr-420	651	12	financial	financial	ADJ
ftr-420	651	13	‘	'	PUNCT
ftr-420	651	14	snapshot	snapshot	NOUN
ftr-420	651	15	’	'	PUNCT
ftr-420	651	16	of	of	ADP
ftr-420	651	17	the	the	DET
ftr-420	651	18	individual	individual	NOUN
ftr-420	651	19	[	[	X
ftr-420	651	20	by	by	ADP
ftr-420	651	21	reference	reference	NOUN
ftr-420	651	22	to	to	ADP
ftr-420	651	23	stocks	stock	NOUN
ftr-420	651	24	and	and	CCONJ
ftr-420	651	25	bonds	bond	NOUN
ftr-420	651	26	,	,	PUNCT
ftr-420	651	27	insurance	insurance	NOUN
ftr-420	651	28	,	,	PUNCT
ftr-420	651	29	real	real	ADJ
ftr-420	651	30	estate	estate	NOUN
ftr-420	651	31	,	,	PUNCT
ftr-420	651	32	retirement	retirement	NOUN
ftr-420	651	33	funds	fund	NOUN
ftr-420	651	34	,	,	PUNCT
ftr-420	651	35	cars	car	NOUN
ftr-420	651	36	,	,	PUNCT
ftr-420	651	37	homes	home	NOUN
ftr-420	651	38	,	,	PUNCT
ftr-420	651	39	personal	personal	ADJ
ftr-420	651	40	property	property	NOUN
ftr-420	651	41	,	,	PUNCT
ftr-420	651	42	mortgage	mortgage	NOUN
ftr-420	651	43	loans	loan	NOUN
ftr-420	651	44	,	,	PUNCT
ftr-420	651	45	alimony	alimony	NOUN
ftr-420	651	46	,	,	PUNCT
ftr-420	651	47	and	and	CCONJ
ftr-420	651	48	child	child	NOUN
ftr-420	651	49	support	support	NOUN
ftr-420	651	50	.	.	PUNCT
ftr-420	651	51	”	"	PUNCT
ftr-420	652	1	kleiman	kleiman	PROPN
ftr-420	652	2	,	,	PUNCT
ftr-420	652	3	supra	supra	PROPN
ftr-420	652	4	note	note	PROPN
ftr-420	652	5	49	49	NUM
ftr-420	652	6	,	,	PUNCT
ftr-420	652	7	at	at	ADP
ftr-420	652	8	1176	1176	NUM
ftr-420	652	9	,	,	PUNCT
ftr-420	652	10	citing	cite	VERB
ftr-420	652	11	david	david	PROPN
ftr-420	652	12	f.	f.	PROPN
ftr-420	652	13	linowes	linowes	PROPN
ftr-420	652	14	,	,	PUNCT
ftr-420	652	15	privacy	privacy	NOUN
ftr-420	652	16	in	in	ADP
ftr-420	652	17	america	america	PROPN
ftr-420	652	18	:	:	PUNCT
ftr-420	652	19	is	be	AUX
ftr-420	652	20	your	your	PRON
ftr-420	652	21	private	private	ADJ
ftr-420	652	22	life	life	NOUN
ftr-420	652	23	in	in	ADP
ftr-420	652	24	the	the	DET
ftr-420	652	25	public	public	ADJ
ftr-420	652	26	eye	eye	NOUN
ftr-420	652	27	?	?	PUNCT
ftr-420	653	1	(	(	PUNCT
ftr-420	653	2	1989	1989	NUM
ftr-420	653	3	)	)	PUNCT
ftr-420	653	4	at	at	ADP
ftr-420	653	5	103	103	NUM
ftr-420	653	6	.	.	PUNCT
ftr-420	654	1	in	in	ADP
ftr-420	654	2	addition	addition	NOUN
ftr-420	654	3	,	,	PUNCT
ftr-420	654	4	through	through	ADP
ftr-420	654	5	credit	credit	NOUN
ftr-420	654	6	cards	card	NOUN
ftr-420	654	7	,	,	PUNCT
ftr-420	654	8	one	one	NUM
ftr-420	654	9	“	"	PUNCT
ftr-420	654	10	can	can	AUX
ftr-420	654	11	trace	trace	VERB
ftr-420	654	12	individuals	individual	NOUN
ftr-420	654	13	in	in	ADP
ftr-420	654	14	their	their	PRON
ftr-420	654	15	every	every	DET
ftr-420	654	16	physical	physical	ADJ
ftr-420	654	17	movement	movement	NOUN
ftr-420	654	18	–	–	PUNCT
ftr-420	654	19	to	to	ADP
ftr-420	654	20	different	different	ADJ
ftr-420	654	21	countries	country	NOUN
ftr-420	654	22	,	,	PUNCT
ftr-420	654	23	states	state	NOUN
ftr-420	654	24	,	,	PUNCT
ftr-420	654	25	or	or	CCONJ
ftr-420	654	26	cities	city	NOUN
ftr-420	654	27	,	,	PUNCT
ftr-420	654	28	and	and	CCONJ
ftr-420	654	29	even	even	ADV
ftr-420	654	30	to	to	ADP
ftr-420	654	31	restaurants	restaurant	NOUN
ftr-420	654	32	,	,	PUNCT
ftr-420	654	33	to	to	ADP
ftr-420	654	34	stores	store	NOUN
ftr-420	654	35	,	,	PUNCT
ftr-420	654	36	to	to	ADP
ftr-420	654	37	airline	airline	NOUN
ftr-420	654	38	travel	travel	NOUN
ftr-420	654	39	,	,	PUNCT
ftr-420	654	40	and	and	CCONJ
ftr-420	654	41	to	to	ADP
ftr-420	654	42	hotels	hotel	NOUN
ftr-420	654	43	.	.	PUNCT
ftr-420	654	44	”	"	PUNCT
ftr-420	655	1	i	i	PRON
ftr-420	655	2	d.	d.	PROPN
ftr-420	655	3	92	92	NUM
ftr-420	655	4	.	.	PUNCT
ftr-420	656	1	see	see	VERB
ftr-420	656	2	generally	generally	ADV
ftr-420	656	3	,	,	PUNCT
ftr-420	656	4	michael	michael	PROPN
ftr-420	656	5	s.	s.	PROPN
ftr-420	656	6	barr	barr	PROPN
ftr-420	656	7	,	,	PUNCT
ftr-420	656	8	banking	bank	VERB
ftr-420	656	9	the	the	DET
ftr-420	656	10	poor	poor	ADJ
ftr-420	656	11	,	,	PUNCT
ftr-420	656	12	21	21	NUM
ftr-420	656	13	yale	yale	PROPN
ftr-420	656	14	j.	j.	PROPN
ftr-420	656	15	on	on	ADP
ftr-420	656	16	regulation	regulation	NOUN
ftr-420	656	17	121	121	NUM
ftr-420	656	18	(	(	PUNCT
ftr-420	656	19	2004	2004	NUM
ftr-420	656	20	)	)	PUNCT
ftr-420	656	21	,	,	PUNCT
ftr-420	656	22	at	at	ADP
ftr-420	656	23	135	135	NUM
ftr-420	656	24	-	-	SYM
ftr-420	656	25	42	42	NUM
ftr-420	656	26	(	(	PUNCT
ftr-420	656	27	disadvantages	disadvantage	NOUN
ftr-420	656	28	of	of	ADP
ftr-420	656	29	being	be	AUX
ftr-420	656	30	unbanked	unbanked	ADJ
ftr-420	656	31	)	)	PUNCT
ftr-420	656	32	.	.	PUNCT
ftr-420	657	1	93	93	NUM
ftr-420	657	2	.	.	PUNCT
ftr-420	658	1	“	"	PUNCT
ftr-420	658	2	perfect	perfect	ADJ
ftr-420	658	3	privacy	privacy	NOUN
ftr-420	658	4	”	"	PUNCT
ftr-420	658	5	in	in	ADP
ftr-420	658	6	the	the	DET
ftr-420	658	7	sense	sense	NOUN
ftr-420	658	8	of	of	ADP
ftr-420	658	9	complete	complete	ADJ
ftr-420	658	10	“	"	PUNCT
ftr-420	658	11	secrecy	secrecy	NOUN
ftr-420	658	12	[	[	X
ftr-420	658	13	or	or	CCONJ
ftr-420	658	14	]	]	X
ftr-420	658	15	anonymity	anonymity	NOUN
ftr-420	658	16	”	"	PUNCT
ftr-420	658	17	is	be	AUX
ftr-420	658	18	not	not	PART
ftr-420	658	19	attainable	attainable	ADJ
ftr-420	658	20	.	.	PUNCT
ftr-420	659	1	see	see	VERB
ftr-420	659	2	gavison	gavison	NOUN
ftr-420	659	3	,	,	PUNCT
ftr-420	659	4	supra	supra	PROPN
ftr-420	659	5	note	note	NOUN
ftr-420	659	6	78	78	NUM
ftr-420	659	7	,	,	PUNCT
ftr-420	659	8	at	at	ADP
ftr-420	659	9	351	351	NUM
ftr-420	659	10	.	.	PUNCT
ftr-420	660	1	therefore	therefore	ADV
ftr-420	660	2	,	,	PUNCT
ftr-420	660	3	issues	issue	NOUN
ftr-420	660	4	of	of	ADP
ftr-420	660	5	privacy	privacy	NOUN
ftr-420	660	6	involve	involve	VERB
ftr-420	660	7	the	the	DET
ftr-420	660	8	appropriate	appropriate	ADJ
ftr-420	660	9	“	"	PUNCT
ftr-420	660	10	degree	degree	NOUN
ftr-420	660	11	of	of	ADP
ftr-420	660	12	accessibility	accessibility	NOUN
ftr-420	660	13	of	of	ADP
ftr-420	660	14	information	information	NOUN
ftr-420	660	15	.	.	PUNCT
ftr-420	660	16	”	"	PUNCT
ftr-420	661	1	solove	solove	PROPN
ftr-420	661	2	,	,	PUNCT
ftr-420	661	3	supra	supra	PROPN
ftr-420	661	4	note	note	NOUN
ftr-420	661	5	77	77	NUM
ftr-420	661	6	,	,	PUNCT
ftr-420	661	7	at	at	ADP
ftr-420	661	8	1152	1152	NUM
ftr-420	661	9	.	.	PUNCT
ftr-420	662	1	as	as	SCONJ
ftr-420	662	2	explained	explain	VERB
ftr-420	662	3	by	by	ADP
ftr-420	662	4	professor	professor	PROPN
ftr-420	662	5	anita	anita	PROPN
ftr-420	662	6	allen	allen	PROPN
ftr-420	662	7	,	,	PUNCT
ftr-420	662	8	“	"	PUNCT
ftr-420	662	9	[	[	X
ftr-420	662	10	i]nformational	i]nformational	ADJ
ftr-420	662	11	privacy	privacy	NOUN
ftr-420	662	12	obtains	obtain	VERB
ftr-420	662	13	where	where	SCONJ
ftr-420	662	14	information	information	NOUN
ftr-420	662	15	actually	actually	ADV
ftr-420	662	16	exists	exist	VERB
ftr-420	662	17	in	in	ADP
ftr-420	662	18	a	a	DET
ftr-420	662	19	state	state	NOUN
ftr-420	662	20	of	of	ADP
ftr-420	662	21	inaccessibility	inaccessibility	NOUN
ftr-420	662	22	.	.	PUNCT
ftr-420	662	23	”	"	PUNCT
ftr-420	663	1	the	the	DET
ftr-420	663	2	idea	idea	NOUN
ftr-420	663	3	that	that	SCONJ
ftr-420	663	4	privacy	privacy	NOUN
ftr-420	663	5	consists	consist	VERB
ftr-420	663	6	of	of	ADP
ftr-420	663	7	control	control	NOUN
ftr-420	663	8	over	over	ADP
ftr-420	663	9	one	one	NUM
ftr-420	663	10	’s	’s	PART
ftr-420	663	11	own	own	ADJ
ftr-420	663	12	personal	personal	ADJ
ftr-420	663	13	information	information	NOUN
ftr-420	663	14	does	do	AUX
ftr-420	663	15	not	not	PART
ftr-420	663	16	take	take	VERB
ftr-420	663	17	into	into	ADP
ftr-420	663	18	account	account	NOUN
ftr-420	663	19	that	that	SCONJ
ftr-420	663	20	some	some	DET
ftr-420	663	21	people	people	NOUN
ftr-420	663	22	exercise	exercise	VERB
ftr-420	663	23	that	that	DET
ftr-420	663	24	control	control	NOUN
ftr-420	663	25	by	by	ADP
ftr-420	663	26	“	"	PUNCT
ftr-420	663	27	making	make	VERB
ftr-420	663	28	themselves	themselves	PRON
ftr-420	663	29	informationally	informationally	ADV
ftr-420	663	30	and	and	CCONJ
ftr-420	663	31	physically	physically	ADV
ftr-420	663	32	more	more	ADV
ftr-420	663	33	accessible	accessible	ADJ
ftr-420	663	34	to	to	ADP
ftr-420	663	35	others	other	NOUN
ftr-420	663	36	.	.	PUNCT
ftr-420	663	37	”	"	PUNCT
ftr-420	664	1	anita	anita	PROPN
ftr-420	664	2	l.	l.	PROPN
ftr-420	664	3	allen	allen	PROPN
ftr-420	664	4	,	,	PUNCT
ftr-420	664	5	commentary	commentary	NOUN
ftr-420	664	6	:	:	PUNCT
ftr-420	664	7	privacy	privacy	NOUN
ftr-420	664	8	-	-	PUNCT
ftr-420	664	9	as	as	ADP
ftr-420	664	10	-	-	PUNCT
ftr-420	664	11	data	data	NOUN
ftr-420	664	12	control	control	NOUN
ftr-420	664	13	:	:	PUNCT
ftr-420	664	14	conceptual	conceptual	ADJ
ftr-420	664	15	,	,	PUNCT
ftr-420	664	16	practical	practical	ADJ
ftr-420	664	17	and	and	CCONJ
ftr-420	664	18	moral	moral	ADJ
ftr-420	664	19	limits	limit	NOUN
ftr-420	664	20	of	of	ADP
ftr-420	664	21	the	the	DET
ftr-420	664	22	paradigm	paradigm	NOUN
ftr-420	664	23	,	,	PUNCT
ftr-420	664	24	32	32	NUM
ftr-420	664	25	conn	conn	PROPN
ftr-420	664	26	.	.	PUNCT
ftr-420	665	1	l.	l.	PROPN
ftr-420	665	2	rev	rev	PROPN
ftr-420	665	3	.	.	PROPN
ftr-420	665	4	861	861	NUM
ftr-420	665	5	,	,	PUNCT
ftr-420	665	6	868	868	NUM
ftr-420	665	7	-	-	SYM
ftr-420	665	8	69	69	NUM
ftr-420	665	9	(	(	PUNCT
ftr-420	665	10	2000	2000	NUM
ftr-420	665	11	)	)	PUNCT
ftr-420	665	12	.	.	PUNCT
ftr-420	666	1	2004	2004	NUM
ftr-420	666	2	]	]	PUNCT
ftr-420	666	3	sharing	share	VERB
ftr-420	666	4	bank	bank	NOUN
ftr-420	666	5	deposit	deposit	NOUN
ftr-420	666	6	information	information	NOUN
ftr-420	666	7	with	with	ADP
ftr-420	666	8	other	other	ADJ
ftr-420	666	9	countries	country	NOUN
ftr-420	666	10	648	648	NUM
ftr-420	666	11	known	know	VERB
ftr-420	666	12	obviously	obviously	ADV
ftr-420	666	13	can	can	AUX
ftr-420	666	14	not	not	PART
ftr-420	666	15	rely	rely	VERB
ftr-420	666	16	on	on	ADP
ftr-420	666	17	anonymity	anonymity	NOUN
ftr-420	666	18	to	to	PART
ftr-420	666	19	shield	shield	VERB
ftr-420	666	20	them	they	PRON
ftr-420	666	21	from	from	ADP
ftr-420	666	22	scrutiny	scrutiny	NOUN
ftr-420	666	23	.	.	PUNCT
ftr-420	667	1	they	they	PRON
ftr-420	667	2	may	may	AUX
ftr-420	667	3	perhaps	perhaps	ADV
ftr-420	667	4	prefer	prefer	VERB
ftr-420	667	5	to	to	PART
ftr-420	667	6	rely	rely	VERB
ftr-420	667	7	on	on	ADP
ftr-420	667	8	private	private	ADJ
ftr-420	667	9	banking	banking	NOUN
ftr-420	667	10	arrangements	arrangement	NOUN
ftr-420	667	11	that	that	PRON
ftr-420	667	12	include	include	VERB
ftr-420	667	13	extra	extra	ADJ
ftr-420	667	14	safeguards	safeguard	NOUN
ftr-420	667	15	for	for	ADP
ftr-420	667	16	their	their	PRON
ftr-420	667	17	privacy	privacy	NOUN
ftr-420	667	18	.	.	PUNCT
ftr-420	668	1	secondly	secondly	ADV
ftr-420	668	2	,	,	PUNCT
ftr-420	668	3	one	one	PRON
ftr-420	668	4	may	may	AUX
ftr-420	668	5	assume	assume	VERB
ftr-420	668	6	that	that	SCONJ
ftr-420	668	7	the	the	DET
ftr-420	668	8	bank	bank	NOUN
ftr-420	668	9	will	will	AUX
ftr-420	668	10	not	not	PART
ftr-420	668	11	share	share	VERB
ftr-420	668	12	the	the	DET
ftr-420	668	13	information	information	NOUN
ftr-420	668	14	with	with	ADP
ftr-420	668	15	others	other	NOUN
ftr-420	668	16	.	.	PUNCT
ftr-420	669	1	in	in	ADP
ftr-420	669	2	order	order	NOUN
ftr-420	669	3	to	to	PART
ftr-420	669	4	make	make	VERB
ftr-420	669	5	the	the	DET
ftr-420	669	6	use	use	NOUN
ftr-420	669	7	of	of	ADP
ftr-420	669	8	a	a	DET
ftr-420	669	9	bank	bank	NOUN
ftr-420	669	10	palatable	palatable	ADJ
ftr-420	669	11	to	to	ADP
ftr-420	669	12	potential94	potential94	NOUN
ftr-420	669	13	customers	customer	NOUN
ftr-420	669	14	,	,	PUNCT
ftr-420	669	15	bankers	banker	NOUN
ftr-420	669	16	generally	generally	ADV
ftr-420	669	17	have	have	VERB
ftr-420	669	18	a	a	DET
ftr-420	669	19	tradition	tradition	NOUN
ftr-420	669	20	or	or	CCONJ
ftr-420	669	21	practice	practice	NOUN
ftr-420	669	22	of	of	ADP
ftr-420	669	23	maintaining	maintain	VERB
ftr-420	669	24	the	the	DET
ftr-420	669	25	confidentiality	confidentiality	NOUN
ftr-420	669	26	of	of	ADP
ftr-420	669	27	customer	customer	NOUN
ftr-420	669	28	information	information	NOUN
ftr-420	669	29	.	.	PUNCT
ftr-420	670	1	some	some	DET
ftr-420	670	2	courts	court	NOUN
ftr-420	670	3	have	have	AUX
ftr-420	670	4	recognized	recognize	VERB
ftr-420	670	5	an95	an95	PROPN
ftr-420	670	6	implied	imply	VERB
ftr-420	670	7	contract	contract	NOUN
ftr-420	670	8	of	of	ADP
ftr-420	670	9	confidentiality	confidentiality	NOUN
ftr-420	670	10	,	,	PUNCT
ftr-420	670	11	though	though	SCONJ
ftr-420	670	12	subject	subject	ADJ
ftr-420	670	13	to	to	ADP
ftr-420	670	14	exceptions	exception	NOUN
ftr-420	670	15	,	,	PUNCT
ftr-420	670	16	including96	including96	NOUN
ftr-420	670	17	one	one	NUM
ftr-420	670	18	for	for	ADP
ftr-420	670	19	“	"	PUNCT
ftr-420	670	20	legitimate	legitimate	ADJ
ftr-420	670	21	law	law	NOUN
ftr-420	670	22	enforcement	enforcement	NOUN
ftr-420	670	23	inquiry	inquiry	NOUN
ftr-420	670	24	.	.	PUNCT
ftr-420	670	25	”	"	PUNCT
ftr-420	671	1	in	in	ADP
ftr-420	671	2	other	other	ADJ
ftr-420	671	3	countries	country	NOUN
ftr-420	671	4	,	,	PUNCT
ftr-420	671	5	such	such	ADJ
ftr-420	671	6	as97	as97	PROPN
ftr-420	671	7	switzerland	switzerland	PROPN
ftr-420	671	8	,	,	PUNCT
ftr-420	671	9	this	this	DET
ftr-420	671	10	tradition	tradition	NOUN
ftr-420	671	11	has	have	AUX
ftr-420	671	12	been	be	AUX
ftr-420	671	13	even	even	ADV
ftr-420	671	14	stronger	strong	ADJ
ftr-420	671	15	.	.	PUNCT
ftr-420	672	1	as	as	SCONJ
ftr-420	672	2	we	we	PRON
ftr-420	672	3	have	have	AUX
ftr-420	672	4	seen	see	VERB
ftr-420	672	5	,	,	PUNCT
ftr-420	672	6	in	in	ADP
ftr-420	672	7	the98	the98	PROPN
ftr-420	672	8	u.s	u.s	PROPN
ftr-420	672	9	.	.	PROPN
ftr-420	672	10	information	information	NOUN
ftr-420	672	11	in	in	ADP
ftr-420	672	12	financial	financial	ADJ
ftr-420	672	13	accounts	account	NOUN
ftr-420	672	14	is	be	AUX
ftr-420	672	15	directly	directly	ADV
ftr-420	672	16	accessible	accessible	ADJ
ftr-420	672	17	to	to	ADP
ftr-420	672	18	the	the	DET
ftr-420	672	19	federal	federal	ADJ
ftr-420	672	20	government	government	NOUN
ftr-420	672	21	,	,	PUNCT
ftr-420	672	22	particularly	particularly	ADV
ftr-420	672	23	the	the	DET
ftr-420	672	24	irs	irs	PROPN
ftr-420	672	25	,	,	PUNCT
ftr-420	672	26	by	by	ADP
ftr-420	672	27	a	a	DET
ftr-420	672	28	number	number	NOUN
ftr-420	672	29	of	of	ADP
ftr-420	672	30	methods.99	methods.99	PROPN
ftr-420	672	31	94	94	NUM
ftr-420	672	32	.	.	PUNCT
ftr-420	673	1	thus	thus	ADV
ftr-420	673	2	,	,	PUNCT
ftr-420	673	3	it	it	PRON
ftr-420	673	4	has	have	AUX
ftr-420	673	5	been	be	AUX
ftr-420	673	6	noted	note	VERB
ftr-420	673	7	that	that	SCONJ
ftr-420	673	8	“	"	PUNCT
ftr-420	673	9	our	our	PRON
ftr-420	673	10	financial	financial	ADJ
ftr-420	673	11	records	record	NOUN
ftr-420	673	12	are	be	AUX
ftr-420	673	13	commonly	commonly	ADV
ftr-420	673	14	understood	understand	VERB
ftr-420	673	15	as	as	ADP
ftr-420	673	16	private	private	ADJ
ftr-420	673	17	matters	matter	NOUN
ftr-420	673	18	even	even	ADV
ftr-420	673	19	though	though	SCONJ
ftr-420	673	20	third	third	ADJ
ftr-420	673	21	-	-	PUNCT
ftr-420	673	22	parties	party	NOUN
ftr-420	673	23	may	may	AUX
ftr-420	673	24	have	have	VERB
ftr-420	673	25	access	access	NOUN
ftr-420	673	26	to	to	ADP
ftr-420	673	27	(	(	PUNCT
ftr-420	673	28	or	or	CCONJ
ftr-420	673	29	even	even	ADV
ftr-420	673	30	possess	possess	VERB
ftr-420	673	31	)	)	PUNCT
ftr-420	673	32	that	that	SCONJ
ftr-420	673	33	information	information	NOUN
ftr-420	673	34	.	.	PUNCT
ftr-420	673	35	”	"	PUNCT
ftr-420	674	1	solove	solove	PROPN
ftr-420	674	2	,	,	PUNCT
ftr-420	674	3	supra	supra	PROPN
ftr-420	674	4	note	note	NOUN
ftr-420	674	5	77	77	NUM
ftr-420	674	6	,	,	PUNCT
ftr-420	674	7	at	at	ADP
ftr-420	674	8	1152	1152	NUM
ftr-420	674	9	.	.	PUNCT
ftr-420	675	1	he	he	PRON
ftr-420	675	2	goes	go	VERB
ftr-420	675	3	on	on	ADP
ftr-420	675	4	to	to	PART
ftr-420	675	5	say	say	VERB
ftr-420	675	6	:	:	PUNCT
ftr-420	675	7	“	"	PUNCT
ftr-420	675	8	we	we	PRON
ftr-420	675	9	expect	expect	VERB
ftr-420	675	10	privacy	privacy	NOUN
ftr-420	675	11	because	because	SCONJ
ftr-420	675	12	we	we	PRON
ftr-420	675	13	do	do	AUX
ftr-420	675	14	not	not	PART
ftr-420	675	15	expect	expect	VERB
ftr-420	675	16	unauthorized	unauthorized	ADJ
ftr-420	675	17	persons	person	NOUN
ftr-420	675	18	to	to	PART
ftr-420	675	19	delve	delve	VERB
ftr-420	675	20	through	through	ADP
ftr-420	675	21	this	this	DET
ftr-420	675	22	information	information	NOUN
ftr-420	675	23	.	.	PUNCT
ftr-420	676	1	indeed	indeed	ADV
ftr-420	676	2	,	,	PUNCT
ftr-420	676	3	we	we	PRON
ftr-420	676	4	often	often	ADV
ftr-420	676	5	share	share	VERB
ftr-420	676	6	information	information	NOUN
ftr-420	676	7	in	in	ADP
ftr-420	676	8	various	various	ADJ
ftr-420	676	9	relationships	relationship	NOUN
ftr-420	676	10	,	,	PUNCT
ftr-420	676	11	such	such	ADJ
ftr-420	676	12	as	as	ADP
ftr-420	676	13	those	those	PRON
ftr-420	676	14	between	between	ADP
ftr-420	676	15	attorney	attorney	NOUN
ftr-420	676	16	and	and	CCONJ
ftr-420	676	17	client	client	NOUN
ftr-420	676	18	.	.	PUNCT
ftr-420	676	19	.	.	PUNCT
ftr-420	676	20	.	.	PUNCT
ftr-420	677	1	in	in	ADP
ftr-420	677	2	contrast	contrast	NOUN
ftr-420	677	3	to	to	ADP
ftr-420	677	4	the	the	DET
ftr-420	677	5	notion	notion	NOUN
ftr-420	677	6	of	of	ADP
ftr-420	677	7	privacy	privacy	NOUN
ftr-420	677	8	as	as	ADP
ftr-420	677	9	secrecy	secrecy	NOUN
ftr-420	677	10	,	,	PUNCT
ftr-420	677	11	privacy	privacy	NOUN
ftr-420	677	12	can	can	AUX
ftr-420	677	13	be	be	AUX
ftr-420	677	14	understood	understand	VERB
ftr-420	677	15	as	as	ADP
ftr-420	677	16	an	an	DET
ftr-420	677	17	expectation	expectation	NOUN
ftr-420	677	18	in	in	ADP
ftr-420	677	19	a	a	DET
ftr-420	677	20	certain	certain	ADJ
ftr-420	677	21	degree	degree	NOUN
ftr-420	677	22	of	of	ADP
ftr-420	677	23	accessibility	accessibility	NOUN
ftr-420	677	24	.	.	PUNCT
ftr-420	678	1	this	this	PRON
ftr-420	678	2	is	be	AUX
ftr-420	678	3	not	not	PART
ftr-420	678	4	the	the	DET
ftr-420	678	5	only	only	ADJ
ftr-420	678	6	way	way	NOUN
ftr-420	678	7	to	to	PART
ftr-420	678	8	conceptualize	conceptualize	VERB
ftr-420	678	9	privacy	privacy	NOUN
ftr-420	678	10	,	,	PUNCT
ftr-420	678	11	but	but	CCONJ
ftr-420	678	12	it	it	PRON
ftr-420	678	13	is	be	AUX
ftr-420	678	14	more	more	ADV
ftr-420	678	15	appropriate	appropriate	ADJ
ftr-420	678	16	as	as	ADP
ftr-420	678	17	an	an	DET
ftr-420	678	18	account	account	NOUN
ftr-420	678	19	of	of	ADP
ftr-420	678	20	modern	modern	ADJ
ftr-420	678	21	practices	practice	NOUN
ftr-420	678	22	,	,	PUNCT
ftr-420	678	23	where	where	SCONJ
ftr-420	678	24	cumulatively	cumulatively	ADV
ftr-420	678	25	,	,	PUNCT
ftr-420	678	26	we	we	PRON
ftr-420	678	27	disclose	disclose	VERB
ftr-420	678	28	a	a	DET
ftr-420	678	29	tremendous	tremendous	ADJ
ftr-420	678	30	amount	amount	NOUN
ftr-420	678	31	of	of	ADP
ftr-420	678	32	data	datum	NOUN
ftr-420	678	33	in	in	ADP
ftr-420	678	34	various	various	ADJ
ftr-420	678	35	settings	setting	NOUN
ftr-420	678	36	and	and	CCONJ
ftr-420	678	37	transactions	transaction	NOUN
ftr-420	678	38	.	.	PUNCT
ftr-420	678	39	”	"	PUNCT
ftr-420	679	1	i	i	PRON
ftr-420	679	2	d.	d.	PROPN
ftr-420	679	3	95	95	NUM
ftr-420	679	4	.	.	PUNCT
ftr-420	680	1	see	see	VERB
ftr-420	680	2	aclu	aclu	PROPN
ftr-420	680	3	feature	feature	NOUN
ftr-420	680	4	,	,	PUNCT
ftr-420	680	5	defending	defend	VERB
ftr-420	680	6	financial	financial	ADJ
ftr-420	680	7	privacy	privacy	NOUN
ftr-420	680	8	,	,	PUNCT
ftr-420	680	9	available	available	ADJ
ftr-420	680	10	at	at	ADP
ftr-420	680	11	http://archive.aclu.org/issues/privacy/financial_privacy_feature.html	http://archive.aclu.org/issues/privacy/financial_privacy_feature.html	NOUN
ftr-420	680	12	.	.	PUNCT
ftr-420	681	1	the	the	DET
ftr-420	681	2	aclu	aclu	PROPN
ftr-420	681	3	webpage	webpage	NOUN
ftr-420	681	4	states	state	VERB
ftr-420	681	5	that	that	SCONJ
ftr-420	681	6	“	"	PUNCT
ftr-420	681	7	[	[	PUNCT
ftr-420	681	8	f]or	f]or	ADJ
ftr-420	681	9	centuries	century	NOUN
ftr-420	681	10	,	,	PUNCT
ftr-420	681	11	bankers	banker	NOUN
ftr-420	681	12	used	use	VERB
ftr-420	681	13	to	to	PART
ftr-420	681	14	pride	pride	VERB
ftr-420	681	15	themselves	themselves	PRON
ftr-420	681	16	on	on	ADP
ftr-420	681	17	being	be	AUX
ftr-420	681	18	discreet	discreet	ADJ
ftr-420	681	19	and	and	CCONJ
ftr-420	681	20	confidential	confidential	ADJ
ftr-420	681	21	about	about	ADP
ftr-420	681	22	their	their	PRON
ftr-420	681	23	customers	customer	NOUN
ftr-420	681	24	’	'	PUNCT
ftr-420	681	25	business	business	NOUN
ftr-420	681	26	.	.	PUNCT
ftr-420	682	1	but	but	CCONJ
ftr-420	682	2	today	today	NOUN
ftr-420	682	3	that	that	DET
ftr-420	682	4	tradition	tradition	NOUN
ftr-420	682	5	.	.	PUNCT
ftr-420	682	6	.	.	PUNCT
ftr-420	683	1	.	.	PUNCT
ftr-420	684	1	is	be	AUX
ftr-420	684	2	breaking	break	VERB
ftr-420	684	3	down	down	ADP
ftr-420	684	4	.	.	PUNCT
ftr-420	684	5	.	.	PUNCT
ftr-420	684	6	.	.	PUNCT
ftr-420	684	7	.	.	PUNCT
ftr-420	684	8	”	"	PUNCT
ftr-420	685	1	i	i	PRON
ftr-420	685	2	d.	d.	PROPN
ftr-420	685	3	96	96	NUM
ftr-420	685	4	.	.	PUNCT
ftr-420	686	1	see	see	VERB
ftr-420	686	2	robert	robert	PROPN
ftr-420	686	3	s.	s.	PROPN
ftr-420	686	4	pasley	pasley	PROPN
ftr-420	686	5	,	,	PUNCT
ftr-420	686	6	privacy	privacy	NOUN
ftr-420	686	7	rights	right	NOUN
ftr-420	686	8	v.	v.	ADP
ftr-420	686	9	anti	anti	ADJ
ftr-420	686	10	-	-	ADJ
ftr-420	686	11	money	money	ADJ
ftr-420	686	12	laundering	laundering	NOUN
ftr-420	686	13	enforcement	enforcement	NOUN
ftr-420	686	14	,	,	PUNCT
ftr-420	686	15	6	6	NUM
ftr-420	686	16	n.c	n.c	PROPN
ftr-420	686	17	.	.	PROPN
ftr-420	686	18	banking	banking	PROPN
ftr-420	686	19	institute	institute	PROPN
ftr-420	686	20	147	147	NUM
ftr-420	686	21	,	,	PUNCT
ftr-420	686	22	174	174	NUM
ftr-420	686	23	-	-	SYM
ftr-420	686	24	90	90	NUM
ftr-420	686	25	(	(	PUNCT
ftr-420	686	26	2002	2002	NUM
ftr-420	686	27	)	)	PUNCT
ftr-420	686	28	(	(	PUNCT
ftr-420	686	29	discussing	discuss	VERB
ftr-420	686	30	the	the	DET
ftr-420	686	31	case	case	NOUN
ftr-420	686	32	law	law	NOUN
ftr-420	686	33	)	)	PUNCT
ftr-420	686	34	.	.	PUNCT
ftr-420	687	1	in	in	ADP
ftr-420	687	2	tournier	tournier	PROPN
ftr-420	687	3	v.	v.	ADP
ftr-420	687	4	national	national	PROPN
ftr-420	687	5	provincial	provincial	ADJ
ftr-420	687	6	and	and	CCONJ
ftr-420	687	7	union	union	PROPN
ftr-420	687	8	bank	bank	PROPN
ftr-420	687	9	of	of	ADP
ftr-420	687	10	england	england	PROPN
ftr-420	687	11	,	,	PUNCT
ftr-420	687	12	1	1	NUM
ftr-420	687	13	k.b	k.b	PROPN
ftr-420	687	14	.	.	PROPN
ftr-420	687	15	461	461	NUM
ftr-420	687	16	(	(	PUNCT
ftr-420	687	17	1934	1934	NUM
ftr-420	687	18	)	)	PUNCT
ftr-420	687	19	,	,	PUNCT
ftr-420	687	20	an	an	DET
ftr-420	687	21	english	english	ADJ
ftr-420	687	22	court	court	NOUN
ftr-420	687	23	found	find	VERB
ftr-420	687	24	that	that	DET
ftr-420	687	25	nondisclosure	nondisclosure	NOUN
ftr-420	687	26	was	be	AUX
ftr-420	687	27	“	"	PUNCT
ftr-420	687	28	an	an	DET
ftr-420	687	29	implied	imply	VERB
ftr-420	687	30	term	term	NOUN
ftr-420	687	31	of	of	ADP
ftr-420	687	32	the	the	DET
ftr-420	687	33	contract	contract	NOUN
ftr-420	687	34	,	,	PUNCT
ftr-420	687	35	”	"	PUNCT
ftr-420	687	36	but	but	CCONJ
ftr-420	687	37	with	with	ADP
ftr-420	687	38	various	various	ADJ
ftr-420	687	39	exceptions	exception	NOUN
ftr-420	687	40	.	.	PUNCT
ftr-420	688	1	see	see	VERB
ftr-420	688	2	pasley	pasley	NOUN
ftr-420	688	3	,	,	PUNCT
ftr-420	688	4	supra	supra	PROPN
ftr-420	688	5	,	,	PUNCT
ftr-420	688	6	at	at	ADP
ftr-420	688	7	174	174	NUM
ftr-420	688	8	.	.	PUNCT
ftr-420	689	1	an	an	DET
ftr-420	689	2	idaho	idaho	PROPN
ftr-420	689	3	court	court	NOUN
ftr-420	689	4	found	find	VERB
ftr-420	689	5	an	an	DET
ftr-420	689	6	agency	agency	NOUN
ftr-420	689	7	relationship	relationship	NOUN
ftr-420	689	8	resulting	result	VERB
ftr-420	689	9	in	in	ADP
ftr-420	689	10	a	a	DET
ftr-420	689	11	“	"	PUNCT
ftr-420	689	12	duty	duty	NOUN
ftr-420	689	13	to	to	ADP
ftr-420	689	14	the	the	DET
ftr-420	689	15	customer	customer	NOUN
ftr-420	689	16	not	not	PART
ftr-420	689	17	to	to	PART
ftr-420	689	18	use	use	VERB
ftr-420	689	19	or	or	CCONJ
ftr-420	689	20	communicate	communicate	VERB
ftr-420	689	21	information	information	NOUN
ftr-420	689	22	confidentially	confidentially	ADV
ftr-420	689	23	given	give	VERB
ftr-420	689	24	him	he	PRON
ftr-420	689	25	by	by	ADP
ftr-420	689	26	the	the	DET
ftr-420	689	27	customer	customer	NOUN
ftr-420	689	28	.	.	PUNCT
ftr-420	689	29	”	"	PUNCT
ftr-420	690	1	peterson	peterson	PROPN
ftr-420	690	2	v.	v.	PROPN
ftr-420	690	3	idaho	idaho	PROPN
ftr-420	690	4	first	first	PROPN
ftr-420	690	5	nat’l	nat’l	PROPN
ftr-420	690	6	bank	bank	PROPN
ftr-420	690	7	,	,	PUNCT
ftr-420	690	8	367	367	NUM
ftr-420	690	9	p.	p.	NOUN
ftr-420	690	10	2d	2d	NOUN
ftr-420	690	11	284	284	NUM
ftr-420	690	12	,	,	PUNCT
ftr-420	690	13	289	289	NUM
ftr-420	690	14	-	-	SYM
ftr-420	690	15	90	90	NUM
ftr-420	690	16	(	(	PUNCT
ftr-420	690	17	idaho	idaho	PROPN
ftr-420	690	18	1961	1961	NUM
ftr-420	690	19	)	)	PUNCT
ftr-420	690	20	,	,	PUNCT
ftr-420	690	21	described	describe	VERB
ftr-420	690	22	in	in	ADP
ftr-420	690	23	pasley	pasley	NOUN
ftr-420	690	24	,	,	PUNCT
ftr-420	690	25	supra	supra	PROPN
ftr-420	690	26	,	,	PUNCT
ftr-420	690	27	at	at	ADP
ftr-420	690	28	175	175	NUM
ftr-420	690	29	-	-	SYM
ftr-420	690	30	76	76	NUM
ftr-420	690	31	.	.	PUNCT
ftr-420	691	1	97	97	NUM
ftr-420	691	2	.	.	PUNCT
ftr-420	691	3	indiana	indiana	PROPN
ftr-420	691	4	national	national	PROPN
ftr-420	691	5	bank	bank	PROPN
ftr-420	691	6	v.	v.	PROPN
ftr-420	691	7	chapman	chapman	PROPN
ftr-420	691	8	,	,	PUNCT
ftr-420	691	9	482	482	NUM
ftr-420	691	10	n.e	n.e	PROPN
ftr-420	691	11	.	.	PROPN
ftr-420	691	12	2d	2d	PROPN
ftr-420	691	13	474	474	NUM
ftr-420	691	14	,	,	PUNCT
ftr-420	691	15	482	482	NUM
ftr-420	691	16	(	(	PUNCT
ftr-420	691	17	ind	ind	NOUN
ftr-420	691	18	.	.	PUNCT
ftr-420	692	1	ct	ct	PROPN
ftr-420	692	2	.	.	PUNCT
ftr-420	693	1	app	app	PROPN
ftr-420	693	2	.	.	PROPN
ftr-420	693	3	1985	1985	NUM
ftr-420	693	4	)	)	PUNCT
ftr-420	693	5	,	,	PUNCT
ftr-420	693	6	quoted	quote	VERB
ftr-420	693	7	in	in	ADP
ftr-420	693	8	pasley	pasley	NOUN
ftr-420	693	9	,	,	PUNCT
ftr-420	693	10	supra	supra	PROPN
ftr-420	693	11	note	note	NOUN
ftr-420	693	12	91	91	NUM
ftr-420	693	13	,	,	PUNCT
ftr-420	693	14	at	at	ADP
ftr-420	693	15	181	181	NUM
ftr-420	693	16	.	.	PUNCT
ftr-420	694	1	98	98	NUM
ftr-420	694	2	.	.	PUNCT
ftr-420	695	1	see	see	VERB
ftr-420	695	2	erich	erich	PROPN
ftr-420	695	3	i.	i.	PROPN
ftr-420	695	4	peter	peter	PROPN
ftr-420	695	5	,	,	PUNCT
ftr-420	695	6	“	"	PUNCT
ftr-420	695	7	reasonable	reasonable	ADJ
ftr-420	695	8	limits	limit	NOUN
ftr-420	695	9	of	of	ADP
ftr-420	695	10	transparency	transparency	NOUN
ftr-420	695	11	in	in	ADP
ftr-420	695	12	global	global	ADJ
ftr-420	695	13	taxation	taxation	NOUN
ftr-420	695	14	:	:	PUNCT
ftr-420	695	15	lessons	lesson	NOUN
ftr-420	695	16	from	from	ADP
ftr-420	695	17	the	the	DET
ftr-420	695	18	swiss	swiss	ADJ
ftr-420	695	19	experience	experience	NOUN
ftr-420	695	20	,	,	PUNCT
ftr-420	695	21	”	"	PUNCT
ftr-420	695	22	tax	tax	NOUN
ftr-420	695	23	notes	note	NOUN
ftr-420	695	24	int’l	int’l	NUM
ftr-420	695	25	magazine	magazine	NOUN
ftr-420	695	26	,	,	PUNCT
ftr-420	695	27	nov	nov	PROPN
ftr-420	695	28	.	.	PROPN
ftr-420	695	29	11	11	NUM
ftr-420	695	30	,	,	PUNCT
ftr-420	695	31	2002	2002	NUM
ftr-420	695	32	,	,	PUNCT
ftr-420	695	33	591	591	NUM
ftr-420	695	34	,	,	PUNCT
ftr-420	695	35	at	at	ADP
ftr-420	695	36	615	615	NUM
ftr-420	695	37	-	-	SYM
ftr-420	695	38	16	16	NUM
ftr-420	695	39	.	.	PUNCT
ftr-420	696	1	99	99	NUM
ftr-420	696	2	.	.	PUNCT
ftr-420	697	1	see	see	VERB
ftr-420	697	2	supra	supra	PROPN
ftr-420	697	3	notes	note	VERB
ftr-420	697	4	44	44	NUM
ftr-420	697	5	-	-	SYM
ftr-420	697	6	52	52	NUM
ftr-420	697	7	and	and	CCONJ
ftr-420	697	8	accompanying	accompany	VERB
ftr-420	697	9	text	text	NOUN
ftr-420	697	10	.	.	PUNCT
ftr-420	698	1	in	in	ADP
ftr-420	698	2	u.s	u.s	PROPN
ftr-420	698	3	.	.	PROPN
ftr-420	698	4	v.	v.	PROPN
ftr-420	698	5	miller	miller	PROPN
ftr-420	698	6	,	,	PUNCT
ftr-420	698	7	425	425	NUM
ftr-420	698	8	u.s	u.s	PROPN
ftr-420	698	9	.	.	PROPN
ftr-420	698	10	435	435	NUM
ftr-420	698	11	(	(	PUNCT
ftr-420	698	12	1976	1976	NUM
ftr-420	698	13	)	)	PUNCT
ftr-420	698	14	,	,	PUNCT
ftr-420	698	15	the	the	DET
ftr-420	698	16	u.s	u.s	PROPN
ftr-420	698	17	.	.	PROPN
ftr-420	698	18	supreme	supreme	PROPN
ftr-420	698	19	court	court	PROPN
ftr-420	698	20	held	hold	VERB
ftr-420	698	21	that	that	SCONJ
ftr-420	698	22	a	a	DET
ftr-420	698	23	bank	bank	NOUN
ftr-420	698	24	depositor	depositor	NOUN
ftr-420	698	25	“	"	PUNCT
ftr-420	698	26	takes	take	VERB
ftr-420	698	27	the	the	DET
ftr-420	698	28	risk	risk	NOUN
ftr-420	698	29	,	,	PUNCT
ftr-420	698	30	in	in	ADP
ftr-420	698	31	revealing	reveal	VERB
ftr-420	698	32	his	his	PRON
ftr-420	698	33	affairs	affair	NOUN
ftr-420	698	34	to	to	ADP
ftr-420	698	35	another	another	PRON
ftr-420	698	36	,	,	PUNCT
ftr-420	698	37	that	that	SCONJ
ftr-420	698	38	the	the	DET
ftr-420	698	39	information	information	NOUN
ftr-420	698	40	will	will	AUX
ftr-420	698	41	be	be	AUX
ftr-420	698	42	conveyed	convey	VERB
ftr-420	698	43	by	by	ADP
ftr-420	698	44	that	that	DET
ftr-420	698	45	person	person	NOUN
ftr-420	698	46	to	to	ADP
ftr-420	698	47	the	the	DET
ftr-420	698	48	government	government	NOUN
ftr-420	698	49	,	,	PUNCT
ftr-420	698	50	”	"	PUNCT
ftr-420	698	51	and	and	CCONJ
ftr-420	698	52	that	that	SCONJ
ftr-420	698	53	the	the	DET
ftr-420	698	54	obtaining	obtaining	NOUN
ftr-420	698	55	of	of	ADP
ftr-420	698	56	those	those	DET
ftr-420	698	57	records	record	NOUN
ftr-420	698	58	by	by	ADP
ftr-420	698	59	the	the	DET
ftr-420	698	60	u.s	u.s	PROPN
ftr-420	698	61	.	.	PROPN
ftr-420	698	62	attorney	attorney	PROPN
ftr-420	698	63	’s	’s	PART
ftr-420	698	64	office	office	PROPN
ftr-420	698	65	608	608	NUM
ftr-420	698	66	florida	florida	PROPN
ftr-420	698	67	tax	tax	NOUN
ftr-420	698	68	review	review	NOUN
ftr-420	698	69	[	[	X
ftr-420	698	70	vol.6:6	vol.6:6	NOUN
ftr-420	698	71	recently	recently	ADV
ftr-420	698	72	,	,	PUNCT
ftr-420	698	73	many	many	ADJ
ftr-420	698	74	have	have	AUX
ftr-420	698	75	expressed	express	VERB
ftr-420	698	76	concern	concern	NOUN
ftr-420	698	77	that	that	SCONJ
ftr-420	698	78	banks	bank	NOUN
ftr-420	698	79	and	and	CCONJ
ftr-420	698	80	other	other	ADJ
ftr-420	698	81	financial	financial	ADJ
ftr-420	698	82	institutions	institution	NOUN
ftr-420	698	83	in	in	ADP
ftr-420	698	84	which	which	PRON
ftr-420	698	85	they	they	PRON
ftr-420	698	86	have	have	VERB
ftr-420	698	87	accounts	account	NOUN
ftr-420	698	88	have	have	AUX
ftr-420	698	89	been	be	AUX
ftr-420	698	90	selling	sell	VERB
ftr-420	698	91	their	their	PRON
ftr-420	698	92	personal	personal	ADJ
ftr-420	698	93	information	information	NOUN
ftr-420	698	94	to	to	ADP
ftr-420	698	95	others	other	NOUN
ftr-420	698	96	and	and	CCONJ
ftr-420	698	97	that	that	SCONJ
ftr-420	698	98	legislation	legislation	NOUN
ftr-420	698	99	adopted	adopt	VERB
ftr-420	698	100	by	by	ADP
ftr-420	698	101	congress	congress	PROPN
ftr-420	698	102	in	in	ADP
ftr-420	698	103	1999	1999	NUM
ftr-420	698	104	that	that	PRON
ftr-420	698	105	addressed	address	VERB
ftr-420	698	106	this	this	DET
ftr-420	698	107	privacy	privacy	NOUN
ftr-420	698	108	issue	issue	NOUN
ftr-420	698	109	was	be	AUX
ftr-420	698	110	not	not	PART
ftr-420	698	111	sufficiently	sufficiently	ADV
ftr-420	698	112	protective	protective	ADJ
ftr-420	698	113	.	.	PUNCT
ftr-420	699	1	concerns	concern	NOUN
ftr-420	699	2	that100	that100	PROPN
ftr-420	699	3	have	have	AUX
ftr-420	699	4	been	be	AUX
ftr-420	699	5	raised	raise	VERB
ftr-420	699	6	about	about	ADP
ftr-420	699	7	this	this	DET
ftr-420	699	8	type	type	NOUN
ftr-420	699	9	of	of	ADP
ftr-420	699	10	information	information	NOUN
ftr-420	699	11	sharing	sharing	NOUN
ftr-420	699	12	are	be	AUX
ftr-420	699	13	that	that	SCONJ
ftr-420	699	14	it	it	PRON
ftr-420	699	15	“	"	PUNCT
ftr-420	699	16	leads	lead	VERB
ftr-420	699	17	to	to	ADP
ftr-420	699	18	annoying	annoying	ADJ
ftr-420	699	19	telemarketing	telemarketing	NOUN
ftr-420	699	20	calls	call	NOUN
ftr-420	699	21	,	,	PUNCT
ftr-420	699	22	e	e	NOUN
ftr-420	699	23	-	-	NOUN
ftr-420	699	24	mail	mail	NOUN
ftr-420	699	25	spam	spam	NOUN
ftr-420	699	26	,	,	PUNCT
ftr-420	699	27	and	and	CCONJ
ftr-420	699	28	other	other	ADJ
ftr-420	699	29	unwanted	unwanted	ADJ
ftr-420	699	30	marketing	marketing	NOUN
ftr-420	699	31	.	.	PUNCT
ftr-420	699	32	.	.	PUNCT
ftr-420	700	1	.	.	PUNCT
ftr-420	701	1	increases	increase	VERB
ftr-420	701	2	the	the	DET
ftr-420	701	3	power	power	NOUN
ftr-420	701	4	and	and	CCONJ
ftr-420	701	5	leverage	leverage	NOUN
ftr-420	701	6	of	of	ADP
ftr-420	701	7	insurance	insurance	NOUN
ftr-420	701	8	companies	company	NOUN
ftr-420	701	9	and	and	CCONJ
ftr-420	701	10	other	other	ADJ
ftr-420	701	11	big	big	ADJ
ftr-420	701	12	corporations	corporation	NOUN
ftr-420	701	13	over	over	ADP
ftr-420	701	14	individuals	individual	NOUN
ftr-420	701	15	.	.	PUNCT
ftr-420	701	16	.	.	PUNCT
ftr-420	702	1	.	.	PUNCT
ftr-420	703	1	makes	make	VERB
ftr-420	703	2	it	it	PRON
ftr-420	703	3	easy	easy	ADJ
ftr-420	703	4	for	for	SCONJ
ftr-420	703	5	companies	company	NOUN
ftr-420	703	6	called	call	VERB
ftr-420	703	7	data	datum	NOUN
ftr-420	703	8	aggregators	aggregator	NOUN
ftr-420	703	9	to	to	PART
ftr-420	703	10	compile	compile	VERB
ftr-420	703	11	huge	huge	ADJ
ftr-420	703	12	dossiers	dossier	NOUN
ftr-420	703	13	of	of	ADP
ftr-420	703	14	detailed	detailed	ADJ
ftr-420	703	15	information	information	NOUN
ftr-420	703	16	about	about	ADP
ftr-420	703	17	american	american	ADJ
ftr-420	703	18	citizens	citizen	NOUN
ftr-420	703	19	.	.	PUNCT
ftr-420	703	20	.	.	PUNCT
ftr-420	703	21	.	.	PUNCT
ftr-420	704	1	and	and	CCONJ
ftr-420	704	2	allows	allow	VERB
ftr-420	704	3	personal	personal	ADJ
ftr-420	704	4	information	information	NOUN
ftr-420	704	5	to	to	PART
ftr-420	704	6	be	be	AUX
ftr-420	704	7	gathered	gather	VERB
ftr-420	704	8	by	by	ADP
ftr-420	704	9	the	the	DET
ftr-420	704	10	government	government	NOUN
ftr-420	704	11	.	.	PUNCT
ftr-420	705	1	”101	”101	PROPN
ftr-420	705	2	by	by	ADP
ftr-420	705	3	a	a	DET
ftr-420	705	4	grand	grand	ADJ
ftr-420	705	5	jury	jury	NOUN
ftr-420	705	6	subpoena	subpoena	NOUN
ftr-420	705	7	was	be	AUX
ftr-420	705	8	not	not	PART
ftr-420	705	9	an	an	DET
ftr-420	705	10	“	"	PUNCT
ftr-420	705	11	intrusion	intrusion	NOUN
ftr-420	705	12	upon	upon	SCONJ
ftr-420	705	13	the	the	DET
ftr-420	705	14	depositors	depositor	NOUN
ftr-420	705	15	’	’	PART
ftr-420	705	16	fourth	fourth	ADJ
ftr-420	705	17	amendment	amendment	NOUN
ftr-420	705	18	rights	right	NOUN
ftr-420	705	19	.	.	PUNCT
ftr-420	705	20	”	"	PUNCT
ftr-420	706	1	in	in	ADP
ftr-420	706	2	reaction	reaction	NOUN
ftr-420	706	3	to	to	ADP
ftr-420	706	4	that	that	DET
ftr-420	706	5	decision	decision	NOUN
ftr-420	706	6	,	,	PUNCT
ftr-420	706	7	congress	congress	PROPN
ftr-420	706	8	enacted	enact	VERB
ftr-420	706	9	the	the	DET
ftr-420	706	10	right	right	NOUN
ftr-420	706	11	to	to	ADP
ftr-420	706	12	financial	financial	ADJ
ftr-420	706	13	privacy	privacy	PROPN
ftr-420	706	14	act	act	NOUN
ftr-420	706	15	of	of	ADP
ftr-420	706	16	1978	1978	NUM
ftr-420	706	17	.	.	PUNCT
ftr-420	707	1	12	12	NUM
ftr-420	707	2	u.s.c	u.s.c	NOUN
ftr-420	707	3	.	.	PUNCT
ftr-420	708	1	3401	3401	NUM
ftr-420	708	2	-	-	SYM
ftr-420	708	3	22	22	NUM
ftr-420	708	4	.	.	PUNCT
ftr-420	709	1	see	see	VERB
ftr-420	709	2	discussion	discussion	NOUN
ftr-420	709	3	in	in	ADP
ftr-420	709	4	kleiman	kleiman	PROPN
ftr-420	709	5	,	,	PUNCT
ftr-420	709	6	supra	supra	PROPN
ftr-420	709	7	note	note	PROPN
ftr-420	709	8	49	49	NUM
ftr-420	709	9	,	,	PUNCT
ftr-420	709	10	at	at	ADP
ftr-420	709	11	1187	1187	NUM
ftr-420	709	12	-	-	SYM
ftr-420	709	13	90	90	NUM
ftr-420	709	14	.	.	PUNCT
ftr-420	710	1	however	however	ADV
ftr-420	710	2	,	,	PUNCT
ftr-420	710	3	the	the	DET
ftr-420	710	4	limitations	limitation	NOUN
ftr-420	710	5	contained	contain	VERB
ftr-420	710	6	in	in	ADP
ftr-420	710	7	this	this	DET
ftr-420	710	8	statute	statute	NOUN
ftr-420	710	9	do	do	AUX
ftr-420	710	10	not	not	PART
ftr-420	710	11	apply	apply	VERB
ftr-420	710	12	to	to	ADP
ftr-420	710	13	an	an	DET
ftr-420	710	14	irs	irs	PROPN
ftr-420	710	15	summons	summon	NOUN
ftr-420	710	16	.	.	PUNCT
ftr-420	711	1	see	see	VERB
ftr-420	711	2	u.s	u.s	PROPN
ftr-420	711	3	.	.	PROPN
ftr-420	711	4	v.	v.	PROPN
ftr-420	711	5	mackay	mackay	PROPN
ftr-420	711	6	,	,	PUNCT
ftr-420	711	7	608	608	NUM
ftr-420	711	8	f.	f.	PROPN
ftr-420	711	9	2d	2d	PROPN
ftr-420	711	10	830	830	NUM
ftr-420	711	11	,	,	PUNCT
ftr-420	711	12	834	834	NUM
ftr-420	711	13	(	(	PUNCT
ftr-420	711	14	10th	10th	ADJ
ftr-420	711	15	cir	cir	NOUN
ftr-420	711	16	.	.	PUNCT
ftr-420	711	17	1979	1979	NUM
ftr-420	711	18	)	)	PUNCT
ftr-420	711	19	.	.	PUNCT
ftr-420	712	1	see	see	VERB
ftr-420	712	2	supra	supra	PROPN
ftr-420	712	3	note	note	PROPN
ftr-420	712	4	49	49	NUM
ftr-420	712	5	.	.	PUNCT
ftr-420	713	1	100	100	NUM
ftr-420	713	2	.	.	PUNCT
ftr-420	714	1	see	see	VERB
ftr-420	714	2	aclu	aclu	PROPN
ftr-420	714	3	feature	feature	NOUN
ftr-420	714	4	,	,	PUNCT
ftr-420	714	5	defending	defend	VERB
ftr-420	714	6	financial	financial	ADJ
ftr-420	714	7	privacy	privacy	NOUN
ftr-420	714	8	,	,	PUNCT
ftr-420	714	9	available	available	ADJ
ftr-420	714	10	at	at	ADP
ftr-420	714	11	http://archive.aclu.org/issues/privacy/financial_privacy_feature.html	http://archive.aclu.org/issues/privacy/financial_privacy_feature.html	NOUN
ftr-420	714	12	.	.	PUNCT
ftr-420	715	1	the	the	DET
ftr-420	715	2	aclu	aclu	PROPN
ftr-420	715	3	webpage	webpage	NOUN
ftr-420	715	4	states	state	VERB
ftr-420	715	5	that	that	SCONJ
ftr-420	715	6	the	the	DET
ftr-420	715	7	“	"	PUNCT
ftr-420	715	8	tradition	tradition	NOUN
ftr-420	715	9	”	"	PUNCT
ftr-420	715	10	of	of	ADP
ftr-420	715	11	bankers	banker	NOUN
ftr-420	715	12	’	'	PUNCT
ftr-420	715	13	maintaining	maintain	VERB
ftr-420	715	14	confidentiality	confidentiality	NOUN
ftr-420	715	15	“	"	PUNCT
ftr-420	715	16	is	be	AUX
ftr-420	715	17	breaking	break	VERB
ftr-420	715	18	down	down	ADP
ftr-420	715	19	.	.	PUNCT
ftr-420	715	20	.	.	PUNCT
ftr-420	715	21	.	.	PUNCT
ftr-420	715	22	.	.	PUNCT
ftr-420	716	1	the	the	DET
ftr-420	716	2	problem	problem	NOUN
ftr-420	716	3	lies	lie	VERB
ftr-420	716	4	not	not	PART
ftr-420	716	5	just	just	ADV
ftr-420	716	6	with	with	ADP
ftr-420	716	7	banks	bank	NOUN
ftr-420	716	8	,	,	PUNCT
ftr-420	716	9	but	but	CCONJ
ftr-420	716	10	also	also	ADV
ftr-420	716	11	insurance	insurance	NOUN
ftr-420	716	12	companies	company	NOUN
ftr-420	716	13	and	and	CCONJ
ftr-420	716	14	many	many	ADJ
ftr-420	716	15	other	other	ADJ
ftr-420	716	16	corporations	corporation	NOUN
ftr-420	716	17	who	who	PRON
ftr-420	716	18	gather	gather	VERB
ftr-420	716	19	details	detail	NOUN
ftr-420	716	20	about	about	ADP
ftr-420	716	21	the	the	DET
ftr-420	716	22	financial	financial	ADJ
ftr-420	716	23	lives	life	NOUN
ftr-420	716	24	of	of	ADP
ftr-420	716	25	americans	americans	PROPN
ftr-420	716	26	,	,	PUNCT
ftr-420	716	27	and	and	CCONJ
ftr-420	716	28	increasingly	increasingly	ADV
ftr-420	716	29	see	see	VERB
ftr-420	716	30	those	those	DET
ftr-420	716	31	details	detail	NOUN
ftr-420	716	32	as	as	ADP
ftr-420	716	33	a	a	DET
ftr-420	716	34	valuable	valuable	ADJ
ftr-420	716	35	resource	resource	NOUN
ftr-420	716	36	to	to	PART
ftr-420	716	37	be	be	AUX
ftr-420	716	38	mined	mine	VERB
ftr-420	716	39	for	for	ADP
ftr-420	716	40	profit	profit	NOUN
ftr-420	716	41	.	.	PUNCT
ftr-420	716	42	”	"	PUNCT
ftr-420	717	1	i	i	PRON
ftr-420	717	2	d.	d.	PROPN
ftr-420	717	3	the	the	DET
ftr-420	717	4	gramm	gramm	NOUN
ftr-420	717	5	-	-	PUNCT
ftr-420	717	6	leach	leach	NOUN
ftr-420	717	7	bliley	bliley	NOUN
ftr-420	717	8	act	act	NOUN
ftr-420	717	9	,	,	PUNCT
ftr-420	717	10	enacted	enact	VERB
ftr-420	717	11	in	in	ADP
ftr-420	717	12	1999	1999	NUM
ftr-420	717	13	,	,	PUNCT
ftr-420	717	14	provided	provide	VERB
ftr-420	717	15	in	in	ADP
ftr-420	717	16	title	title	NOUN
ftr-420	717	17	v	v	NOUN
ftr-420	717	18	for	for	ADP
ftr-420	717	19	certain	certain	ADJ
ftr-420	717	20	privacy	privacy	NOUN
ftr-420	717	21	protections	protection	NOUN
ftr-420	717	22	for	for	ADP
ftr-420	717	23	the	the	DET
ftr-420	717	24	customers	customer	NOUN
ftr-420	717	25	of	of	ADP
ftr-420	717	26	financial	financial	ADJ
ftr-420	717	27	institutions	institution	NOUN
ftr-420	717	28	.	.	PUNCT
ftr-420	718	1	these	these	DET
ftr-420	718	2	protections	protection	NOUN
ftr-420	718	3	largely	largely	ADV
ftr-420	718	4	take	take	VERB
ftr-420	718	5	the	the	DET
ftr-420	718	6	form	form	NOUN
ftr-420	718	7	of	of	ADP
ftr-420	718	8	requiring	require	VERB
ftr-420	718	9	the	the	DET
ftr-420	718	10	financial	financial	ADJ
ftr-420	718	11	institution	institution	NOUN
ftr-420	718	12	to	to	PART
ftr-420	718	13	provide	provide	VERB
ftr-420	718	14	notice	notice	NOUN
ftr-420	718	15	of	of	ADP
ftr-420	718	16	its	its	PRON
ftr-420	718	17	information	information	NOUN
ftr-420	718	18	-	-	PUNCT
ftr-420	718	19	sharing	share	VERB
ftr-420	718	20	practices	practice	NOUN
ftr-420	718	21	and	and	CCONJ
ftr-420	718	22	offering	offer	VERB
ftr-420	718	23	an	an	DET
ftr-420	718	24	opportunity	opportunity	NOUN
ftr-420	718	25	to	to	PART
ftr-420	718	26	opt	opt	VERB
ftr-420	718	27	-	-	PUNCT
ftr-420	718	28	out	out	NOUN
ftr-420	718	29	of	of	ADP
ftr-420	718	30	sharing	sharing	NOUN
ftr-420	718	31	of	of	ADP
ftr-420	718	32	information	information	NOUN
ftr-420	718	33	with	with	ADP
ftr-420	718	34	nonaffiliates	nonaffiliate	NOUN
ftr-420	718	35	.	.	PUNCT
ftr-420	719	1	see	see	VERB
ftr-420	719	2	statement	statement	NOUN
ftr-420	719	3	of	of	ADP
ftr-420	719	4	mr	mr	PROPN
ftr-420	719	5	.	.	PROPN
ftr-420	719	6	edmund	edmund	PROPN
ftr-420	719	7	mierzwinski	mierzwinski	PROPN
ftr-420	719	8	,	,	PUNCT
ftr-420	719	9	consumer	consumer	NOUN
ftr-420	719	10	program	program	NOUN
ftr-420	719	11	director	director	NOUN
ftr-420	719	12	,	,	PUNCT
ftr-420	719	13	u.s	u.s	PROPN
ftr-420	719	14	.	.	PROPN
ftr-420	719	15	public	public	ADJ
ftr-420	719	16	interest	interest	NOUN
ftr-420	719	17	research	research	NOUN
ftr-420	719	18	group	group	NOUN
ftr-420	719	19	,	,	PUNCT
ftr-420	719	20	sept	sept	PROPN
ftr-420	719	21	.	.	PROPN
ftr-420	719	22	19	19	NUM
ftr-420	719	23	,	,	PUNCT
ftr-420	719	24	2002	2002	NUM
ftr-420	719	25	,	,	PUNCT
ftr-420	719	26	before	before	ADP
ftr-420	719	27	senate	senate	PROPN
ftr-420	719	28	banking	banking	PROPN
ftr-420	719	29	,	,	PUNCT
ftr-420	719	30	housing	housing	NOUN
ftr-420	719	31	and	and	CCONJ
ftr-420	719	32	urban	urban	PROPN
ftr-420	719	33	affairs	affairs	PROPN
ftr-420	719	34	committee	committee	NOUN
ftr-420	719	35	,	,	PUNCT
ftr-420	719	36	available	available	ADJ
ftr-420	719	37	in	in	ADP
ftr-420	719	38	lexis	lexis	NOUN
ftr-420	719	39	,	,	PUNCT
ftr-420	719	40	federal	federal	ADJ
ftr-420	719	41	document	document	NOUN
ftr-420	719	42	clearing	clear	VERB
ftr-420	719	43	house	house	NOUN
ftr-420	719	44	congressional	congressional	ADJ
ftr-420	719	45	testimony	testimony	NOUN
ftr-420	719	46	.	.	PUNCT
ftr-420	720	1	the	the	DET
ftr-420	720	2	legislation	legislation	NOUN
ftr-420	720	3	,	,	PUNCT
ftr-420	720	4	however	however	ADV
ftr-420	720	5	,	,	PUNCT
ftr-420	720	6	allowed	allow	VERB
ftr-420	720	7	states	state	NOUN
ftr-420	720	8	to	to	PART
ftr-420	720	9	adopt	adopt	VERB
ftr-420	720	10	stronger	strong	ADJ
ftr-420	720	11	privacy	privacy	NOUN
ftr-420	720	12	requirements	requirement	NOUN
ftr-420	720	13	.	.	PUNCT
ftr-420	721	1	alaska	alaska	PROPN
ftr-420	721	2	,	,	PUNCT
ftr-420	721	3	connecticut	connecticut	PROPN
ftr-420	721	4	,	,	PUNCT
ftr-420	721	5	illinois	illinois	PROPN
ftr-420	721	6	,	,	PUNCT
ftr-420	721	7	maryland	maryland	PROPN
ftr-420	721	8	,	,	PUNCT
ftr-420	721	9	vermont	vermont	PROPN
ftr-420	721	10	,	,	PUNCT
ftr-420	721	11	and	and	CCONJ
ftr-420	721	12	north	north	PROPN
ftr-420	721	13	dakota	dakota	PROPN
ftr-420	721	14	have	have	VERB
ftr-420	721	15	stricter	strict	ADJ
ftr-420	721	16	rules	rule	NOUN
ftr-420	721	17	.	.	PUNCT
ftr-420	722	1	in	in	ADP
ftr-420	722	2	june	june	PROPN
ftr-420	722	3	2002	2002	NUM
ftr-420	722	4	,	,	PUNCT
ftr-420	722	5	more	more	ADJ
ftr-420	722	6	than	than	ADP
ftr-420	722	7	70	70	NUM
ftr-420	722	8	%	%	NOUN
ftr-420	722	9	of	of	ADP
ftr-420	722	10	voters	voter	NOUN
ftr-420	722	11	on	on	ADP
ftr-420	722	12	a	a	DET
ftr-420	722	13	ballot	ballot	NOUN
ftr-420	722	14	measure	measure	NOUN
ftr-420	722	15	in	in	ADP
ftr-420	722	16	north	north	PROPN
ftr-420	722	17	dakota	dakota	PROPN
ftr-420	722	18	in	in	ADP
ftr-420	722	19	effect	effect	NOUN
ftr-420	722	20	reinstated	reinstate	VERB
ftr-420	722	21	stricter	strict	ADJ
ftr-420	722	22	state	state	NOUN
ftr-420	722	23	protections	protection	NOUN
ftr-420	722	24	requiring	require	VERB
ftr-420	722	25	that	that	SCONJ
ftr-420	722	26	consumers	consumer	NOUN
ftr-420	722	27	“	"	PUNCT
ftr-420	722	28	opt	opt	VERB
ftr-420	722	29	-	-	PUNCT
ftr-420	722	30	in	in	ADP
ftr-420	722	31	”	"	PUNCT
ftr-420	722	32	before	before	SCONJ
ftr-420	722	33	certain	certain	ADJ
ftr-420	722	34	information	information	NOUN
ftr-420	722	35	is	be	AUX
ftr-420	722	36	shared	share	VERB
ftr-420	722	37	.	.	PUNCT
ftr-420	723	1	i	i	PRON
ftr-420	723	2	d.	d.	PROPN
ftr-420	723	3	see	see	VERB
ftr-420	723	4	aclu	aclu	PROPN
ftr-420	723	5	congratulates	congratulate	VERB
ftr-420	723	6	people	people	NOUN
ftr-420	723	7	of	of	ADP
ftr-420	723	8	north	north	PROPN
ftr-420	723	9	dakota	dakota	PROPN
ftr-420	723	10	for	for	ADP
ftr-420	723	11	defending	defend	VERB
ftr-420	723	12	their	their	PRON
ftr-420	723	13	privacy	privacy	NOUN
ftr-420	723	14	,	,	PUNCT
ftr-420	723	15	june	june	PROPN
ftr-420	723	16	12	12	NUM
ftr-420	723	17	,	,	PUNCT
ftr-420	723	18	2002	2002	NUM
ftr-420	723	19	,	,	PUNCT
ftr-420	723	20	press	press	NOUN
ftr-420	723	21	release	release	NOUN
ftr-420	723	22	,	,	PUNCT
ftr-420	723	23	available	available	ADJ
ftr-420	723	24	on	on	ADP
ftr-420	723	25	aclu	aclu	PROPN
ftr-420	723	26	website	website	NOUN
ftr-420	723	27	.	.	PUNCT
ftr-420	724	1	see	see	VERB
ftr-420	724	2	also	also	ADV
ftr-420	724	3	statement	statement	NOUN
ftr-420	724	4	of	of	ADP
ftr-420	724	5	professor	professor	PROPN
ftr-420	724	6	h.	h.	PROPN
ftr-420	724	7	cate	cate	PROPN
ftr-420	724	8	,	,	PUNCT
ftr-420	724	9	indiana	indiana	PROPN
ftr-420	724	10	university	university	PROPN
ftr-420	724	11	school	school	NOUN
ftr-420	724	12	of	of	ADP
ftr-420	724	13	law	law	NOUN
ftr-420	724	14	,	,	PUNCT
ftr-420	724	15	sept	sept	PROPN
ftr-420	724	16	.	.	PROPN
ftr-420	724	17	19	19	NUM
ftr-420	724	18	,	,	PUNCT
ftr-420	724	19	2002	2002	NUM
ftr-420	724	20	,	,	PUNCT
ftr-420	724	21	before	before	ADP
ftr-420	724	22	senate	senate	PROPN
ftr-420	724	23	banking	banking	PROPN
ftr-420	724	24	,	,	PUNCT
ftr-420	724	25	housing	housing	NOUN
ftr-420	724	26	and	and	CCONJ
ftr-420	724	27	urban	urban	PROPN
ftr-420	724	28	affairs	affairs	PROPN
ftr-420	724	29	committee	committee	NOUN
ftr-420	724	30	,	,	PUNCT
ftr-420	724	31	available	available	ADJ
ftr-420	724	32	in	in	ADP
ftr-420	724	33	lexis	lexis	NOUN
ftr-420	724	34	,	,	PUNCT
ftr-420	724	35	federal	federal	ADJ
ftr-420	724	36	document	document	NOUN
ftr-420	724	37	clearing	clear	VERB
ftr-420	724	38	house	house	NOUN
ftr-420	724	39	congressional	congressional	ADJ
ftr-420	724	40	testimony	testimony	NOUN
ftr-420	724	41	,	,	PUNCT
ftr-420	724	42	noting	note	VERB
ftr-420	724	43	that	that	SCONJ
ftr-420	724	44	“	"	PUNCT
ftr-420	724	45	[	[	X
ftr-420	724	46	t]he	t]he	ADV
ftr-420	724	47	available	available	ADJ
ftr-420	724	48	published	publish	VERB
ftr-420	724	49	information	information	NOUN
ftr-420	724	50	indicates	indicate	VERB
ftr-420	724	51	that	that	SCONJ
ftr-420	724	52	fewer	few	ADJ
ftr-420	724	53	than	than	ADP
ftr-420	724	54	5	5	NUM
ftr-420	724	55	percent	percent	NOUN
ftr-420	724	56	of	of	ADP
ftr-420	724	57	consumers	consumer	NOUN
ftr-420	724	58	responded	respond	VERB
ftr-420	724	59	to	to	ADP
ftr-420	724	60	the	the	DET
ftr-420	724	61	deluge	deluge	NOUN
ftr-420	724	62	of	of	ADP
ftr-420	724	63	notices	notice	NOUN
ftr-420	724	64	[	[	X
ftr-420	724	65	required	require	VERB
ftr-420	724	66	by	by	ADP
ftr-420	724	67	july	july	PROPN
ftr-420	724	68	1	1	NUM
ftr-420	724	69	,	,	PUNCT
ftr-420	724	70	2001	2001	NUM
ftr-420	724	71	,	,	PUNCT
ftr-420	724	72	under	under	ADP
ftr-420	724	73	the	the	DET
ftr-420	724	74	gramm	gramm	NOUN
ftr-420	724	75	-	-	PUNCT
ftr-420	724	76	leach	leach	NOUN
ftr-420	724	77	legislation	legislation	NOUN
ftr-420	724	78	]	]	PUNCT
ftr-420	724	79	by	by	ADP
ftr-420	724	80	opting	opt	VERB
ftr-420	724	81	out	out	ADP
ftr-420	724	82	of	of	ADP
ftr-420	724	83	having	have	VERB
ftr-420	724	84	their	their	PRON
ftr-420	724	85	financial	financial	ADJ
ftr-420	724	86	information	information	NOUN
ftr-420	724	87	shared	share	VERB
ftr-420	724	88	with	with	ADP
ftr-420	724	89	third	third	ADJ
ftr-420	724	90	parties	party	NOUN
ftr-420	724	91	.	.	PUNCT
ftr-420	724	92	”	"	PUNCT
ftr-420	725	1	i	i	PRON
ftr-420	725	2	d.	d.	PROPN
ftr-420	725	3	101	101	NUM
ftr-420	725	4	.	.	PUNCT
ftr-420	726	1	aclu	aclu	PROPN
ftr-420	726	2	feature	feature	NOUN
ftr-420	726	3	,	,	PUNCT
ftr-420	726	4	defending	defend	VERB
ftr-420	726	5	financial	financial	ADJ
ftr-420	726	6	privacy	privacy	NOUN
ftr-420	726	7	,	,	PUNCT
ftr-420	726	8	available	available	ADJ
ftr-420	726	9	at	at	ADP
ftr-420	726	10	http://archive.aclu.org/issues/privacy/financial_privacy_feature.html	http://archive.aclu.org/issues/privacy/financial_privacy_feature.html	NOUN
ftr-420	726	11	.	.	PUNCT
ftr-420	727	1	2004	2004	NUM
ftr-420	727	2	]	]	PUNCT
ftr-420	727	3	sharing	share	VERB
ftr-420	727	4	bank	bank	NOUN
ftr-420	727	5	deposit	deposit	NOUN
ftr-420	727	6	information	information	NOUN
ftr-420	727	7	with	with	ADP
ftr-420	727	8	other	other	ADJ
ftr-420	727	9	countries	country	NOUN
ftr-420	727	10	648	648	NUM
ftr-420	727	11	c.	c.	PROPN
ftr-420	727	12	how	how	SCONJ
ftr-420	727	13	congress	congress	PROPN
ftr-420	727	14	has	have	AUX
ftr-420	727	15	also	also	ADV
ftr-420	727	16	made	make	VERB
ftr-420	727	17	the	the	DET
ftr-420	727	18	irs	irs	PROPN
ftr-420	727	19	a	a	DET
ftr-420	727	20	custodian	custodian	NOUN
ftr-420	727	21	of	of	ADP
ftr-420	727	22	our	our	PRON
ftr-420	727	23	financial	financial	ADJ
ftr-420	727	24	information	information	NOUN
ftr-420	727	25	despite	despite	SCONJ
ftr-420	727	26	their	their	PRON
ftr-420	727	27	desire	desire	NOUN
ftr-420	727	28	for	for	ADP
ftr-420	727	29	financial	financial	ADJ
ftr-420	727	30	privacy	privacy	NOUN
ftr-420	727	31	,	,	PUNCT
ftr-420	727	32	americans	americans	PROPN
ftr-420	727	33	not	not	PART
ftr-420	727	34	only	only	ADV
ftr-420	727	35	choose	choose	VERB
ftr-420	727	36	to	to	PART
ftr-420	727	37	utilize	utilize	VERB
ftr-420	727	38	financial	financial	ADJ
ftr-420	727	39	institutions	institution	NOUN
ftr-420	727	40	(	(	PUNCT
ftr-420	727	41	which	which	PRON
ftr-420	727	42	thus	thus	ADV
ftr-420	727	43	obtain	obtain	VERB
ftr-420	727	44	access	access	NOUN
ftr-420	727	45	to	to	ADP
ftr-420	727	46	financial	financial	ADJ
ftr-420	727	47	information	information	NOUN
ftr-420	727	48	)	)	PUNCT
ftr-420	727	49	but	but	CCONJ
ftr-420	727	50	also	also	ADV
ftr-420	727	51	tolerate	tolerate	VERB
ftr-420	727	52	massive	massive	ADJ
ftr-420	727	53	collection	collection	NOUN
ftr-420	727	54	of	of	ADP
ftr-420	727	55	financial	financial	ADJ
ftr-420	727	56	information	information	NOUN
ftr-420	727	57	by	by	ADP
ftr-420	727	58	the	the	DET
ftr-420	727	59	irs	irs	PROPN
ftr-420	727	60	.	.	PUNCT
ftr-420	728	1	this	this	DET
ftr-420	728	2	information	information	NOUN
ftr-420	728	3	includes	include	VERB
ftr-420	728	4	not	not	PART
ftr-420	728	5	only	only	ADV
ftr-420	728	6	the	the	DET
ftr-420	728	7	source	source	NOUN
ftr-420	728	8	and	and	CCONJ
ftr-420	728	9	amount	amount	NOUN
ftr-420	728	10	of	of	ADP
ftr-420	728	11	an102	an102	DET
ftr-420	728	12	individual	individual	NOUN
ftr-420	728	13	’s	’s	PART
ftr-420	728	14	income	income	NOUN
ftr-420	728	15	but	but	CCONJ
ftr-420	728	16	also	also	ADV
ftr-420	728	17	information	information	NOUN
ftr-420	728	18	about	about	ADP
ftr-420	728	19	expenditures	expenditure	NOUN
ftr-420	728	20	that	that	PRON
ftr-420	728	21	may	may	AUX
ftr-420	728	22	form	form	VERB
ftr-420	728	23	the	the	DET
ftr-420	728	24	basis	basis	NOUN
ftr-420	728	25	for	for	ADP
ftr-420	728	26	various	various	ADJ
ftr-420	728	27	deductions	deduction	NOUN
ftr-420	728	28	and	and	CCONJ
ftr-420	728	29	credits	credit	NOUN
ftr-420	728	30	.	.	PUNCT
ftr-420	729	1	for	for	ADP
ftr-420	729	2	example	example	NOUN
ftr-420	729	3	,	,	PUNCT
ftr-420	729	4	one	one	NUM
ftr-420	729	5	’s	’s	PART
ftr-420	729	6	form	form	NOUN
ftr-420	729	7	1040	1040	NUM
ftr-420	729	8	may	may	AUX
ftr-420	729	9	show	show	VERB
ftr-420	729	10	the	the	DET
ftr-420	729	11	amount	amount	NOUN
ftr-420	729	12	of	of	ADP
ftr-420	729	13	interest	interest	NOUN
ftr-420	729	14	paid	pay	VERB
ftr-420	729	15	on	on	ADP
ftr-420	729	16	a	a	DET
ftr-420	729	17	home	home	NOUN
ftr-420	729	18	mortgage	mortgage	NOUN
ftr-420	729	19	,	,	PUNCT
ftr-420	729	20	the	the	DET
ftr-420	729	21	amount	amount	NOUN
ftr-420	729	22	of	of	ADP
ftr-420	729	23	alimony	alimony	NOUN
ftr-420	729	24	paid	pay	VERB
ftr-420	729	25	,	,	PUNCT
ftr-420	729	26	the	the	DET
ftr-420	729	27	amount	amount	NOUN
ftr-420	729	28	one	one	PRON
ftr-420	729	29	has	have	AUX
ftr-420	729	30	given	give	VERB
ftr-420	729	31	to	to	ADP
ftr-420	729	32	particular	particular	ADJ
ftr-420	729	33	charities	charity	NOUN
ftr-420	729	34	,	,	PUNCT
ftr-420	729	35	the	the	DET
ftr-420	729	36	dependents	dependent	NOUN
ftr-420	729	37	living	live	VERB
ftr-420	729	38	in	in	ADP
ftr-420	729	39	one	one	NUM
ftr-420	729	40	’s	’s	PART
ftr-420	729	41	household	household	NOUN
ftr-420	729	42	,	,	PUNCT
ftr-420	729	43	gambling	gambling	NOUN
ftr-420	729	44	winnings	winning	NOUN
ftr-420	729	45	and	and	CCONJ
ftr-420	729	46	losses	loss	NOUN
ftr-420	729	47	,	,	PUNCT
ftr-420	729	48	the	the	DET
ftr-420	729	49	amount	amount	NOUN
ftr-420	729	50	of	of	ADP
ftr-420	729	51	loans	loan	NOUN
ftr-420	729	52	to	to	ADP
ftr-420	729	53	friends	friend	NOUN
ftr-420	729	54	or	or	CCONJ
ftr-420	729	55	relatives	relative	NOUN
ftr-420	729	56	that	that	PRON
ftr-420	729	57	have	have	AUX
ftr-420	729	58	become	become	VERB
ftr-420	729	59	worthless	worthless	ADJ
ftr-420	729	60	,	,	PUNCT
ftr-420	729	61	amounts	amount	NOUN
ftr-420	729	62	spent	spend	VERB
ftr-420	729	63	for	for	ADP
ftr-420	729	64	childcare	childcare	NOUN
ftr-420	729	65	,	,	PUNCT
ftr-420	729	66	tuition	tuition	NOUN
ftr-420	729	67	,	,	PUNCT
ftr-420	729	68	business	business	NOUN
ftr-420	729	69	entertainment	entertainment	NOUN
ftr-420	729	70	,	,	PUNCT
ftr-420	729	71	or	or	CCONJ
ftr-420	729	72	medical	medical	ADJ
ftr-420	729	73	expenses	expense	NOUN
ftr-420	729	74	.	.	PUNCT
ftr-420	730	1	this	this	DET
ftr-420	730	2	information	information	NOUN
ftr-420	730	3	obviously	obviously	ADV
ftr-420	730	4	may	may	AUX
ftr-420	730	5	reveal	reveal	VERB
ftr-420	730	6	a	a	DET
ftr-420	730	7	great	great	ADJ
ftr-420	730	8	deal	deal	NOUN
ftr-420	730	9	about	about	ADP
ftr-420	730	10	the	the	DET
ftr-420	730	11	taxpayer	taxpayer	NOUN
ftr-420	730	12	’s	’s	PART
ftr-420	730	13	activities	activity	NOUN
ftr-420	730	14	and	and	CCONJ
ftr-420	730	15	personality	personality	NOUN
ftr-420	730	16	.	.	PUNCT
ftr-420	731	1	103	103	NUM
ftr-420	731	2	collection	collection	NOUN
ftr-420	731	3	of	of	ADP
ftr-420	731	4	such	such	ADJ
ftr-420	731	5	information	information	NOUN
ftr-420	731	6	by	by	ADP
ftr-420	731	7	the	the	DET
ftr-420	731	8	irs	irs	PROPN
ftr-420	731	9	is	be	AUX
ftr-420	731	10	presumably	presumably	ADV
ftr-420	731	11	accepted	accept	VERB
ftr-420	731	12	because	because	SCONJ
ftr-420	731	13	it	it	PRON
ftr-420	731	14	is	be	AUX
ftr-420	731	15	necessary	necessary	ADJ
ftr-420	731	16	to	to	ADP
ftr-420	731	17	the	the	DET
ftr-420	731	18	enforcement	enforcement	NOUN
ftr-420	731	19	of	of	ADP
ftr-420	731	20	the	the	DET
ftr-420	731	21	tax	tax	NOUN
ftr-420	731	22	system	system	NOUN
ftr-420	731	23	that	that	PRON
ftr-420	731	24	congress	congress	PROPN
ftr-420	731	25	has	have	AUX
ftr-420	731	26	enacted	enact	VERB
ftr-420	731	27	.	.	PUNCT
ftr-420	732	1	since	since	SCONJ
ftr-420	732	2	the	the	DET
ftr-420	732	3	adoption	adoption	NOUN
ftr-420	732	4	of	of	ADP
ftr-420	732	5	the	the	DET
ftr-420	732	6	16th	16th	ADJ
ftr-420	732	7	amendment	amendment	NOUN
ftr-420	732	8	in	in	ADP
ftr-420	732	9	1913	1913	NUM
ftr-420	732	10	,	,	PUNCT
ftr-420	732	11	the	the	DET
ftr-420	732	12	congress	congress	PROPN
ftr-420	732	13	has	have	AUX
ftr-420	732	14	consistently	consistently	ADV
ftr-420	732	15	imposed	impose	VERB
ftr-420	732	16	on	on	ADP
ftr-420	732	17	u.s	u.s	PROPN
ftr-420	732	18	.	.	PROPN
ftr-420	732	19	citizens	citizen	NOUN
ftr-420	732	20	and	and	CCONJ
ftr-420	732	21	residents	resident	NOUN
ftr-420	732	22	an	an	DET
ftr-420	732	23	obligation	obligation	NOUN
ftr-420	732	24	to	to	PART
ftr-420	732	25	pay	pay	VERB
ftr-420	732	26	income	income	NOUN
ftr-420	732	27	taxes	taxis	NOUN
ftr-420	732	28	annually	annually	ADV
ftr-420	732	29	.	.	PUNCT
ftr-420	733	1	congress	congress	PROPN
ftr-420	733	2	has	have	AUX
ftr-420	733	3	defined	define	VERB
ftr-420	733	4	“	"	PUNCT
ftr-420	733	5	gross	gross	ADJ
ftr-420	733	6	income	income	NOUN
ftr-420	733	7	”	"	PUNCT
ftr-420	733	8	in	in	ADP
ftr-420	733	9	section	section	NOUN
ftr-420	733	10	61	61	NUM
ftr-420	733	11	of	of	ADP
ftr-420	733	12	the	the	DET
ftr-420	733	13	internal	internal	ADJ
ftr-420	733	14	revenue	revenue	NOUN
ftr-420	733	15	code	code	NOUN
ftr-420	733	16	as	as	ADP
ftr-420	733	17	including	include	VERB
ftr-420	733	18	“	"	PUNCT
ftr-420	733	19	all	all	DET
ftr-420	733	20	income	income	NOUN
ftr-420	733	21	from	from	ADP
ftr-420	733	22	whatever	whatever	DET
ftr-420	733	23	source	source	NOUN
ftr-420	733	24	derived	derive	VERB
ftr-420	733	25	,	,	PUNCT
ftr-420	733	26	including	include	VERB
ftr-420	733	27	.	.	PUNCT
ftr-420	733	28	.	.	PUNCT
ftr-420	733	29	.	.	PUNCT
ftr-420	734	1	compensation	compensation	NOUN
ftr-420	734	2	for	for	ADP
ftr-420	734	3	services	service	NOUN
ftr-420	734	4	.	.	PUNCT
ftr-420	734	5	.	.	PUNCT
ftr-420	734	6	.	.	PUNCT
ftr-420	735	1	gross	gross	ADJ
ftr-420	735	2	income	income	NOUN
ftr-420	735	3	derived	derive	VERB
ftr-420	735	4	from	from	ADP
ftr-420	735	5	business	business	NOUN
ftr-420	735	6	.	.	PUNCT
ftr-420	735	7	.	.	PUNCT
ftr-420	735	8	.	.	PUNCT
ftr-420	736	1	gains	gain	NOUN
ftr-420	736	2	derived	derive	VERB
ftr-420	736	3	from	from	ADP
ftr-420	736	4	dealings	dealing	NOUN
ftr-420	736	5	in	in	ADP
ftr-420	736	6	property	property	NOUN
ftr-420	736	7	.	.	PUNCT
ftr-420	736	8	.	.	PUNCT
ftr-420	736	9	.	.	PUNCT
ftr-420	737	1	interest	interest	NOUN
ftr-420	737	2	.	.	PUNCT
ftr-420	737	3	.	.	PUNCT
ftr-420	737	4	.	.	PUNCT
ftr-420	738	1	rents	rent	NOUN
ftr-420	738	2	.	.	PUNCT
ftr-420	738	3	.	.	PUNCT
ftr-420	739	1	.royalties	.royalties	PROPN
ftr-420	739	2	.	.	PUNCT
ftr-420	739	3	.	.	PUNCT
ftr-420	739	4	.	.	PUNCT
ftr-420	740	1	102	102	NUM
ftr-420	740	2	.	.	PUNCT
ftr-420	741	1	dan	dan	PROPN
ftr-420	741	2	mitchell	mitchell	PROPN
ftr-420	741	3	,	,	PUNCT
ftr-420	741	4	ph.d	ph.d	PROPN
ftr-420	741	5	,	,	PUNCT
ftr-420	741	6	tax	tax	NOUN
ftr-420	741	7	reform	reform	NOUN
ftr-420	741	8	:	:	PUNCT
ftr-420	741	9	the	the	DET
ftr-420	741	10	key	key	NOUN
ftr-420	741	11	to	to	ADP
ftr-420	741	12	preserving	preserve	VERB
ftr-420	741	13	privacy	privacy	NOUN
ftr-420	741	14	and	and	CCONJ
ftr-420	741	15	competition	competition	NOUN
ftr-420	741	16	in	in	ADP
ftr-420	741	17	a	a	DET
ftr-420	741	18	global	global	ADJ
ftr-420	741	19	economy	economy	NOUN
ftr-420	741	20	,	,	PUNCT
ftr-420	741	21	policy	policy	NOUN
ftr-420	741	22	report	report	NOUN
ftr-420	741	23	171	171	NUM
ftr-420	741	24	,	,	PUNCT
ftr-420	741	25	feb	feb	PROPN
ftr-420	741	26	.	.	PROPN
ftr-420	741	27	2002	2002	NUM
ftr-420	741	28	,	,	PUNCT
ftr-420	741	29	ipi	ipi	PROPN
ftr-420	741	30	(	(	PUNCT
ftr-420	741	31	institute	institute	NOUN
ftr-420	741	32	for	for	ADP
ftr-420	741	33	policy	policy	NOUN
ftr-420	741	34	innovation	innovation	NOUN
ftr-420	741	35	)	)	PUNCT
ftr-420	741	36	,	,	PUNCT
ftr-420	741	37	available	available	ADJ
ftr-420	741	38	online	online	ADV
ftr-420	741	39	at	at	ADP
ftr-420	741	40	http://www.ipi.org	http://www.ipi.org	PROPN
ftr-420	741	41	.	.	PUNCT
ftr-420	742	1	mitchell	mitchell	PROPN
ftr-420	742	2	states	state	VERB
ftr-420	742	3	that	that	SCONJ
ftr-420	742	4	“	"	PUNCT
ftr-420	742	5	the	the	DET
ftr-420	742	6	personal	personal	ADJ
ftr-420	742	7	income	income	NOUN
ftr-420	742	8	tax	tax	NOUN
ftr-420	742	9	requires	require	VERB
ftr-420	742	10	individuals	individual	NOUN
ftr-420	742	11	to	to	PART
ftr-420	742	12	either	either	CCONJ
ftr-420	742	13	disclose	disclose	VERB
ftr-420	742	14	or	or	CCONJ
ftr-420	742	15	make	make	VERB
ftr-420	742	16	available	available	ADJ
ftr-420	742	17	upon	upon	SCONJ
ftr-420	742	18	demand	demand	NOUN
ftr-420	742	19	almost	almost	ADV
ftr-420	742	20	every	every	PRON
ftr-420	742	21	shred	shred	NOUN
ftr-420	742	22	of	of	ADP
ftr-420	742	23	their	their	PRON
ftr-420	742	24	personal	personal	ADJ
ftr-420	742	25	financial	financial	ADJ
ftr-420	742	26	data	datum	NOUN
ftr-420	742	27	to	to	ADP
ftr-420	742	28	the	the	DET
ftr-420	742	29	internal	internal	ADJ
ftr-420	742	30	revenue	revenue	NOUN
ftr-420	742	31	service	service	NOUN
ftr-420	742	32	.	.	PUNCT
ftr-420	742	33	.	.	PUNCT
ftr-420	742	34	.	.	PUNCT
ftr-420	743	1	individuals	individual	NOUN
ftr-420	743	2	have	have	VERB
ftr-420	743	3	to	to	PART
ftr-420	743	4	reveal	reveal	VERB
ftr-420	743	5	their	their	PRON
ftr-420	743	6	personal	personal	ADJ
ftr-420	743	7	savings	saving	NOUN
ftr-420	743	8	,	,	PUNCT
ftr-420	743	9	their	their	PRON
ftr-420	743	10	financial	financial	ADJ
ftr-420	743	11	assets	asset	NOUN
ftr-420	743	12	,	,	PUNCT
ftr-420	743	13	their	their	PRON
ftr-420	743	14	personal	personal	ADJ
ftr-420	743	15	wealth	wealth	NOUN
ftr-420	743	16	,	,	PUNCT
ftr-420	743	17	their	their	PRON
ftr-420	743	18	profits	profit	NOUN
ftr-420	743	19	and	and	CCONJ
ftr-420	743	20	losses	loss	NOUN
ftr-420	743	21	,	,	PUNCT
ftr-420	743	22	and	and	CCONJ
ftr-420	743	23	other	other	ADJ
ftr-420	743	24	intimate	intimate	ADJ
ftr-420	743	25	details	detail	NOUN
ftr-420	743	26	of	of	ADP
ftr-420	743	27	their	their	PRON
ftr-420	743	28	existence	existence	NOUN
ftr-420	743	29	.	.	PUNCT
ftr-420	743	30	”	"	PUNCT
ftr-420	744	1	i	i	PRON
ftr-420	744	2	d.	d.	VERB
ftr-420	744	3	at	at	ADP
ftr-420	744	4	1	1	NUM
ftr-420	744	5	.	.	PUNCT
ftr-420	745	1	he	he	PRON
ftr-420	745	2	further	far	ADV
ftr-420	745	3	notes	note	VERB
ftr-420	745	4	that	that	SCONJ
ftr-420	745	5	“	"	PUNCT
ftr-420	745	6	divulging	divulge	VERB
ftr-420	745	7	private	private	ADJ
ftr-420	745	8	data	datum	NOUN
ftr-420	745	9	to	to	ADP
ftr-420	745	10	the	the	DET
ftr-420	745	11	government	government	NOUN
ftr-420	745	12	.	.	PUNCT
ftr-420	745	13	.	.	PUNCT
ftr-420	745	14	.	.	PUNCT
ftr-420	746	1	is	be	AUX
ftr-420	746	2	a	a	DET
ftr-420	746	3	compulsory	compulsory	ADJ
ftr-420	746	4	activity	activity	NOUN
ftr-420	746	5	that	that	PRON
ftr-420	746	6	will	will	AUX
ftr-420	746	7	result	result	VERB
ftr-420	746	8	in	in	ADP
ftr-420	746	9	the	the	DET
ftr-420	746	10	loss	loss	NOUN
ftr-420	746	11	of	of	ADP
ftr-420	746	12	income	income	NOUN
ftr-420	746	13	and/or	and/or	CCONJ
ftr-420	746	14	assets	asset	NOUN
ftr-420	746	15	.	.	PUNCT
ftr-420	746	16	”	"	PUNCT
ftr-420	747	1	i	i	PRON
ftr-420	747	2	d.	d.	PROPN
ftr-420	747	3	see	see	VERB
ftr-420	747	4	2000	2000	NUM
ftr-420	747	5	jct	jct	PROPN
ftr-420	747	6	,	,	PUNCT
ftr-420	747	7	supra	supra	PROPN
ftr-420	747	8	note	note	PROPN
ftr-420	747	9	88	88	NUM
ftr-420	747	10	,	,	PUNCT
ftr-420	747	11	at	at	ADP
ftr-420	747	12	¶¶	¶¶	PROPN
ftr-420	747	13	35	35	NUM
ftr-420	747	14	-	-	SYM
ftr-420	747	15	42	42	NUM
ftr-420	747	16	,	,	PUNCT
ftr-420	747	17	357	357	NUM
ftr-420	747	18	-	-	SYM
ftr-420	747	19	59	59	NUM
ftr-420	747	20	,	,	PUNCT
ftr-420	747	21	at	at	ADP
ftr-420	747	22	¶	¶	PROPN
ftr-420	747	23	357	357	NUM
ftr-420	747	24	,	,	PUNCT
ftr-420	747	25	stating	state	VERB
ftr-420	747	26	that	that	SCONJ
ftr-420	747	27	“	"	PUNCT
ftr-420	747	28	through	through	ADP
ftr-420	747	29	the	the	DET
ftr-420	747	30	filing	filing	NOUN
ftr-420	747	31	of	of	ADP
ftr-420	747	32	tax	tax	NOUN
ftr-420	747	33	returns	return	NOUN
ftr-420	747	34	,	,	PUNCT
ftr-420	747	35	information	information	NOUN
ftr-420	747	36	received	receive	VERB
ftr-420	747	37	from	from	ADP
ftr-420	747	38	third	third	ADJ
ftr-420	747	39	parties	party	NOUN
ftr-420	747	40	,	,	PUNCT
ftr-420	747	41	and	and	CCONJ
ftr-420	747	42	its	its	PRON
ftr-420	747	43	own	own	ADJ
ftr-420	747	44	audits	audits	NOUN
ftr-420	747	45	and	and	CCONJ
ftr-420	747	46	investigations	investigation	NOUN
ftr-420	747	47	,	,	PUNCT
ftr-420	747	48	the	the	DET
ftr-420	747	49	irs	irs	PROPN
ftr-420	747	50	has	have	VERB
ftr-420	747	51	‘	'	PUNCT
ftr-420	747	52	a	a	DET
ftr-420	747	53	data	data	NOUN
ftr-420	747	54	source	source	NOUN
ftr-420	747	55	of	of	ADP
ftr-420	747	56	unparalleled	unparalleled	ADJ
ftr-420	747	57	detail	detail	NOUN
ftr-420	747	58	and	and	CCONJ
ftr-420	747	59	completeness	completeness	NOUN
ftr-420	747	60	.	.	PUNCT
ftr-420	747	61	’	'	PUNCT
ftr-420	747	62	”	"	PUNCT
ftr-420	747	63	103	103	NUM
ftr-420	747	64	.	.	PUNCT
ftr-420	748	1	see	see	VERB
ftr-420	748	2	privacilla.org	privacilla.org	NUM
ftr-420	748	3	,	,	PUNCT
ftr-420	748	4	assessing	assess	VERB
ftr-420	748	5	threats	threat	NOUN
ftr-420	748	6	to	to	ADP
ftr-420	748	7	privacy	privacy	NOUN
ftr-420	748	8	:	:	PUNCT
ftr-420	748	9	the	the	DET
ftr-420	748	10	government	government	NOUN
ftr-420	748	11	sector	sector	NOUN
ftr-420	748	12	–	–	PUNCT
ftr-420	748	13	greatest	great	ADJ
ftr-420	748	14	menace	menace	NOUN
ftr-420	748	15	to	to	ADP
ftr-420	748	16	privacy	privacy	NOUN
ftr-420	748	17	by	by	ADP
ftr-420	748	18	far	far	ADV
ftr-420	748	19	(	(	PUNCT
ftr-420	748	20	september	september	PROPN
ftr-420	748	21	2000	2000	NUM
ftr-420	748	22	)	)	PUNCT
ftr-420	749	1	[	[	X
ftr-420	749	2	hereinafter	hereinafter	NOUN
ftr-420	749	3	“	"	PUNCT
ftr-420	749	4	privacilla	privacilla	NOUN
ftr-420	749	5	report	report	NOUN
ftr-420	749	6	,	,	PUNCT
ftr-420	749	7	”	"	PUNCT
ftr-420	749	8	]	]	PUNCT
ftr-420	749	9	at	at	ADP
ftr-420	749	10	7	7	NUM
ftr-420	749	11	,	,	PUNCT
ftr-420	749	12	stating	state	VERB
ftr-420	749	13	that	that	SCONJ
ftr-420	749	14	“	"	PUNCT
ftr-420	749	15	when	when	SCONJ
ftr-420	749	16	americans	american	NOUN
ftr-420	749	17	file	file	VERB
ftr-420	749	18	tax	tax	NOUN
ftr-420	749	19	returns	return	NOUN
ftr-420	749	20	with	with	ADP
ftr-420	749	21	the	the	DET
ftr-420	749	22	[	[	X
ftr-420	749	23	irs	irs	PROPN
ftr-420	749	24	]	]	X
ftr-420	749	25	,	,	PUNCT
ftr-420	749	26	they	they	PRON
ftr-420	749	27	must	must	AUX
ftr-420	749	28	reveal	reveal	VERB
ftr-420	749	29	a	a	DET
ftr-420	749	30	great	great	ADJ
ftr-420	749	31	deal	deal	NOUN
ftr-420	749	32	of	of	ADP
ftr-420	749	33	personal	personal	ADJ
ftr-420	749	34	information	information	NOUN
ftr-420	749	35	,	,	PUNCT
ftr-420	749	36	much	much	ADJ
ftr-420	749	37	of	of	ADP
ftr-420	749	38	which	which	PRON
ftr-420	749	39	is	be	AUX
ftr-420	749	40	private	private	ADJ
ftr-420	749	41	or	or	CCONJ
ftr-420	749	42	at	at	ADP
ftr-420	749	43	least	least	ADJ
ftr-420	749	44	sensitive	sensitive	ADJ
ftr-420	749	45	.	.	PUNCT
ftr-420	749	46	.	.	PUNCT
ftr-420	749	47	.	.	PUNCT
ftr-420	749	48	.	.	PUNCT
ftr-420	750	1	[	[	X
ftr-420	750	2	including	include	VERB
ftr-420	750	3	]	]	PUNCT
ftr-420	750	4	name	name	NOUN
ftr-420	750	5	,	,	PUNCT
ftr-420	750	6	address	address	NOUN
ftr-420	750	7	,	,	PUNCT
ftr-420	750	8	phone	phone	NOUN
ftr-420	750	9	number	number	NOUN
ftr-420	750	10	,	,	PUNCT
ftr-420	750	11	social	social	ADJ
ftr-420	750	12	security	security	NOUN
ftr-420	750	13	number	number	NOUN
ftr-420	750	14	,	,	PUNCT
ftr-420	750	15	income	income	NOUN
ftr-420	750	16	,	,	PUNCT
ftr-420	750	17	occupation	occupation	NOUN
ftr-420	750	18	,	,	PUNCT
ftr-420	750	19	marital	marital	ADJ
ftr-420	750	20	status	status	NOUN
ftr-420	750	21	,	,	PUNCT
ftr-420	750	22	parental	parental	ADJ
ftr-420	750	23	status	status	NOUN
ftr-420	750	24	,	,	PUNCT
ftr-420	750	25	investment	investment	NOUN
ftr-420	750	26	transactions	transaction	NOUN
ftr-420	750	27	,	,	PUNCT
ftr-420	750	28	home	home	NOUN
ftr-420	750	29	ownership	ownership	NOUN
ftr-420	750	30	,	,	PUNCT
ftr-420	750	31	medical	medical	ADJ
ftr-420	750	32	expenses	expense	NOUN
ftr-420	750	33	,	,	PUNCT
ftr-420	750	34	foreign	foreign	ADJ
ftr-420	750	35	assets	asset	NOUN
ftr-420	750	36	,	,	PUNCT
ftr-420	750	37	charitable	charitable	ADJ
ftr-420	750	38	gifts	gift	NOUN
ftr-420	750	39	.	.	PUNCT
ftr-420	750	40	.	.	PUNCT
ftr-420	750	41	.	.	PUNCT
ftr-420	750	42	.	.	PUNCT
ftr-420	751	1	if	if	SCONJ
ftr-420	751	2	anyone	anyone	PRON
ftr-420	751	3	ever	ever	ADV
ftr-420	751	4	needed	need	VERB
ftr-420	751	5	to	to	PART
ftr-420	751	6	compile	compile	VERB
ftr-420	751	7	a	a	DET
ftr-420	751	8	dossier	dossier	NOUN
ftr-420	751	9	on	on	ADP
ftr-420	751	10	our	our	PRON
ftr-420	751	11	behavior	behavior	NOUN
ftr-420	751	12	,	,	PUNCT
ftr-420	751	13	the	the	DET
ftr-420	751	14	irs	irs	PROPN
ftr-420	751	15	would	would	AUX
ftr-420	751	16	be	be	AUX
ftr-420	751	17	a	a	DET
ftr-420	751	18	good	good	ADJ
ftr-420	751	19	place	place	NOUN
ftr-420	751	20	to	to	PART
ftr-420	751	21	start	start	VERB
ftr-420	751	22	.	.	PUNCT
ftr-420	751	23	”	"	PUNCT
ftr-420	752	1	610	610	NUM
ftr-420	752	2	florida	florida	PROPN
ftr-420	752	3	tax	tax	NOUN
ftr-420	752	4	review	review	NOUN
ftr-420	752	5	[	[	X
ftr-420	752	6	vol.6:6	vol.6:6	NOUN
ftr-420	752	7	dividends	dividend	NOUN
ftr-420	752	8	.	.	PUNCT
ftr-420	752	9	.	.	PUNCT
ftr-420	753	1	.alimony	.alimony	PROPN
ftr-420	753	2	.	.	PUNCT
ftr-420	753	3	.	.	PUNCT
ftr-420	753	4	.	.	PUNCT
ftr-420	754	1	annuities	annuity	NOUN
ftr-420	754	2	.	.	PUNCT
ftr-420	754	3	.	.	PUNCT
ftr-420	755	1	.pensions	.pensions	PROPN
ftr-420	755	2	.	.	PUNCT
ftr-420	755	3	.	.	PUNCT
ftr-420	755	4	.	.	PUNCT
ftr-420	756	1	income	income	NOUN
ftr-420	756	2	from	from	ADP
ftr-420	756	3	discharge	discharge	NOUN
ftr-420	756	4	of	of	ADP
ftr-420	756	5	indebtedness	indebtedness	NOUN
ftr-420	756	6	.	.	PUNCT
ftr-420	756	7	”	"	PUNCT
ftr-420	757	1	in	in	ADP
ftr-420	757	2	addition	addition	NOUN
ftr-420	757	3	,	,	PUNCT
ftr-420	757	4	congress	congress	PROPN
ftr-420	757	5	has	have	AUX
ftr-420	757	6	determined	determine	VERB
ftr-420	757	7	that	that	SCONJ
ftr-420	757	8	a	a	DET
ftr-420	757	9	variety	variety	NOUN
ftr-420	757	10	of	of	ADP
ftr-420	757	11	“	"	PUNCT
ftr-420	757	12	personal	personal	ADJ
ftr-420	757	13	”	"	PUNCT
ftr-420	757	14	deductions	deduction	NOUN
ftr-420	757	15	(	(	PUNCT
ftr-420	757	16	e.g.	e.g.	ADV
ftr-420	757	17	,	,	PUNCT
ftr-420	757	18	for	for	ADP
ftr-420	757	19	charitable	charitable	ADJ
ftr-420	757	20	contributions	contribution	NOUN
ftr-420	757	21	or	or	CCONJ
ftr-420	757	22	medical	medical	ADJ
ftr-420	757	23	expenses	expense	NOUN
ftr-420	757	24	)	)	PUNCT
ftr-420	757	25	should	should	AUX
ftr-420	757	26	be	be	AUX
ftr-420	757	27	permitted	permit	VERB
ftr-420	757	28	.	.	PUNCT
ftr-420	758	1	104	104	NUM
ftr-420	758	2	given	give	VERB
ftr-420	758	3	such	such	DET
ftr-420	758	4	an	an	DET
ftr-420	758	5	income	income	NOUN
ftr-420	758	6	tax	tax	NOUN
ftr-420	758	7	system	system	NOUN
ftr-420	758	8	,	,	PUNCT
ftr-420	758	9	it	it	PRON
ftr-420	758	10	seems	seem	VERB
ftr-420	758	11	to	to	PART
ftr-420	758	12	be	be	AUX
ftr-420	758	13	a	a	DET
ftr-420	758	14	necessary	necessary	ADJ
ftr-420	758	15	corollary	corollary	NOUN
ftr-420	758	16	that	that	SCONJ
ftr-420	758	17	the	the	DET
ftr-420	758	18	irs	irs	PROPN
ftr-420	758	19	should	should	AUX
ftr-420	758	20	have	have	AUX
ftr-420	758	21	access	access	NOUN
ftr-420	758	22	to	to	ADP
ftr-420	758	23	financial	financial	ADJ
ftr-420	758	24	information	information	NOUN
ftr-420	758	25	regarding	regard	VERB
ftr-420	758	26	each	each	DET
ftr-420	758	27	potential	potential	ADJ
ftr-420	758	28	taxpayer	taxpayer	NOUN
ftr-420	758	29	.	.	PUNCT
ftr-420	759	1	denying	deny	VERB
ftr-420	759	2	the	the	DET
ftr-420	759	3	irs	irs	PROPN
ftr-420	759	4	such	such	ADJ
ftr-420	759	5	access	access	NOUN
ftr-420	759	6	would	would	AUX
ftr-420	759	7	mean	mean	VERB
ftr-420	759	8	that	that	SCONJ
ftr-420	759	9	taxpayers	taxpayer	NOUN
ftr-420	759	10	would	would	AUX
ftr-420	759	11	essentially	essentially	ADV
ftr-420	759	12	be	be	AUX
ftr-420	759	13	on	on	ADP
ftr-420	759	14	the	the	DET
ftr-420	759	15	“	"	PUNCT
ftr-420	759	16	honor	honor	NOUN
ftr-420	759	17	system	system	NOUN
ftr-420	759	18	.	.	PUNCT
ftr-420	759	19	”	"	PUNCT
ftr-420	760	1	a	a	DET
ftr-420	760	2	taxpayer	taxpayer	NOUN
ftr-420	760	3	would	would	AUX
ftr-420	760	4	,	,	PUNCT
ftr-420	760	5	in	in	ADP
ftr-420	760	6	the	the	DET
ftr-420	760	7	privacy	privacy	NOUN
ftr-420	760	8	of	of	ADP
ftr-420	760	9	his	his	PRON
ftr-420	760	10	or	or	CCONJ
ftr-420	760	11	her	her	PRON
ftr-420	760	12	home	home	NOUN
ftr-420	760	13	,	,	PUNCT
ftr-420	760	14	determine	determine	VERB
ftr-420	760	15	his	his	PRON
ftr-420	760	16	sources	source	NOUN
ftr-420	760	17	of	of	ADP
ftr-420	760	18	income	income	NOUN
ftr-420	760	19	and	and	CCONJ
ftr-420	760	20	his	his	PRON
ftr-420	760	21	deductions	deduction	NOUN
ftr-420	760	22	and	and	CCONJ
ftr-420	760	23	credits	credit	NOUN
ftr-420	760	24	,	,	PUNCT
ftr-420	760	25	apply	apply	VERB
ftr-420	760	26	the	the	DET
ftr-420	760	27	rules	rule	NOUN
ftr-420	760	28	of	of	ADP
ftr-420	760	29	the	the	DET
ftr-420	760	30	code	code	NOUN
ftr-420	760	31	,	,	PUNCT
ftr-420	760	32	compute	compute	VERB
ftr-420	760	33	the	the	DET
ftr-420	760	34	tax	tax	NOUN
ftr-420	760	35	,	,	PUNCT
ftr-420	760	36	and	and	CCONJ
ftr-420	760	37	send	send	VERB
ftr-420	760	38	to	to	ADP
ftr-420	760	39	the	the	DET
ftr-420	760	40	irs	irs	PROPN
ftr-420	760	41	merely	merely	ADV
ftr-420	760	42	a	a	DET
ftr-420	760	43	check	check	NOUN
ftr-420	760	44	for	for	ADP
ftr-420	760	45	the	the	DET
ftr-420	760	46	amount	amount	NOUN
ftr-420	760	47	of	of	ADP
ftr-420	760	48	his	his	PRON
ftr-420	760	49	self	self	NOUN
ftr-420	760	50	-	-	PUNCT
ftr-420	760	51	computed	compute	VERB
ftr-420	760	52	tax	tax	NOUN
ftr-420	760	53	liability	liability	NOUN
ftr-420	760	54	;	;	PUNCT
ftr-420	760	55	the	the	DET
ftr-420	760	56	only	only	ADJ
ftr-420	760	57	job	job	NOUN
ftr-420	760	58	of	of	ADP
ftr-420	760	59	the	the	DET
ftr-420	760	60	irs	irs	PROPN
ftr-420	760	61	would	would	AUX
ftr-420	760	62	be	be	AUX
ftr-420	760	63	to	to	PART
ftr-420	760	64	deposit	deposit	VERB
ftr-420	760	65	the	the	DET
ftr-420	760	66	check	check	NOUN
ftr-420	760	67	and	and	CCONJ
ftr-420	760	68	perhaps	perhaps	ADV
ftr-420	760	69	offer	offer	VERB
ftr-420	760	70	the	the	DET
ftr-420	760	71	taxpayers	taxpayer	NOUN
ftr-420	760	72	a	a	DET
ftr-420	760	73	reminder	reminder	NOUN
ftr-420	760	74	of	of	ADP
ftr-420	760	75	when	when	SCONJ
ftr-420	760	76	the	the	DET
ftr-420	760	77	check	check	NOUN
ftr-420	760	78	is	be	AUX
ftr-420	760	79	due	due	ADJ
ftr-420	760	80	.	.	PUNCT
ftr-420	761	1	there	there	PRON
ftr-420	761	2	would	would	AUX
ftr-420	761	3	be	be	AUX
ftr-420	761	4	no	no	DET
ftr-420	761	5	way	way	NOUN
ftr-420	761	6	for	for	SCONJ
ftr-420	761	7	the	the	DET
ftr-420	761	8	irs	irs	PROPN
ftr-420	761	9	to	to	PART
ftr-420	761	10	verify	verify	VERB
ftr-420	761	11	the	the	DET
ftr-420	761	12	accuracy	accuracy	NOUN
ftr-420	761	13	of	of	ADP
ftr-420	761	14	the	the	DET
ftr-420	761	15	amount	amount	NOUN
ftr-420	761	16	computed	compute	VERB
ftr-420	761	17	as	as	ADP
ftr-420	761	18	tax	tax	NOUN
ftr-420	761	19	liability	liability	NOUN
ftr-420	761	20	of	of	ADP
ftr-420	761	21	the	the	DET
ftr-420	761	22	taxpayer	taxpayer	NOUN
ftr-420	761	23	.	.	PUNCT
ftr-420	762	1	obviously	obviously	ADV
ftr-420	762	2	,	,	PUNCT
ftr-420	762	3	this	this	PRON
ftr-420	762	4	would	would	AUX
ftr-420	762	5	not	not	PART
ftr-420	762	6	be	be	AUX
ftr-420	762	7	a	a	DET
ftr-420	762	8	practical	practical	ADJ
ftr-420	762	9	way	way	NOUN
ftr-420	762	10	for	for	SCONJ
ftr-420	762	11	congress	congress	PROPN
ftr-420	762	12	to	to	PART
ftr-420	762	13	raise	raise	VERB
ftr-420	762	14	revenues	revenue	NOUN
ftr-420	762	15	.	.	PUNCT
ftr-420	763	1	there	there	PRON
ftr-420	763	2	would	would	AUX
ftr-420	763	3	be	be	AUX
ftr-420	763	4	no	no	DET
ftr-420	763	5	motive	motive	NOUN
ftr-420	763	6	other	other	ADJ
ftr-420	763	7	than	than	ADP
ftr-420	763	8	a	a	DET
ftr-420	763	9	sense	sense	NOUN
ftr-420	763	10	of	of	ADP
ftr-420	763	11	patriotism	patriotism	NOUN
ftr-420	763	12	for	for	ADP
ftr-420	763	13	a	a	DET
ftr-420	763	14	taxpayer	taxpayer	NOUN
ftr-420	763	15	to	to	PART
ftr-420	763	16	compute	compute	VERB
ftr-420	763	17	his	his	PRON
ftr-420	763	18	own	own	ADJ
ftr-420	763	19	tax	tax	NOUN
ftr-420	763	20	accurately	accurately	ADV
ftr-420	763	21	;	;	PUNCT
ftr-420	763	22	even	even	ADV
ftr-420	763	23	a	a	DET
ftr-420	763	24	patriotic	patriotic	ADJ
ftr-420	763	25	citizen	citizen	NOUN
ftr-420	763	26	might	might	AUX
ftr-420	763	27	well	well	ADV
ftr-420	763	28	hesitate	hesitate	VERB
ftr-420	763	29	to	to	PART
ftr-420	763	30	pay	pay	VERB
ftr-420	763	31	the	the	DET
ftr-420	763	32	correct	correct	ADJ
ftr-420	763	33	amount	amount	NOUN
ftr-420	763	34	of	of	ADP
ftr-420	763	35	tax	tax	NOUN
ftr-420	763	36	when	when	SCONJ
ftr-420	763	37	he	he	PRON
ftr-420	763	38	knew	know	VERB
ftr-420	763	39	that	that	SCONJ
ftr-420	763	40	many	many	ADJ
ftr-420	763	41	other	other	ADJ
ftr-420	763	42	taxpayers	taxpayer	NOUN
ftr-420	763	43	would	would	AUX
ftr-420	763	44	not	not	PART
ftr-420	763	45	do	do	VERB
ftr-420	763	46	the	the	DET
ftr-420	763	47	same	same	ADJ
ftr-420	763	48	.	.	PUNCT
ftr-420	764	1	therefore	therefore	ADV
ftr-420	764	2	,	,	PUNCT
ftr-420	764	3	it	it	PRON
ftr-420	764	4	seems	seem	VERB
ftr-420	764	5	inevitable	inevitable	ADJ
ftr-420	764	6	that	that	SCONJ
ftr-420	764	7	congress	congress	PROPN
ftr-420	764	8	would	would	AUX
ftr-420	764	9	establish	establish	VERB
ftr-420	764	10	a	a	DET
ftr-420	764	11	method	method	NOUN
ftr-420	764	12	by	by	ADP
ftr-420	764	13	which	which	PRON
ftr-420	764	14	the	the	DET
ftr-420	764	15	correct	correct	ADJ
ftr-420	764	16	amount	amount	NOUN
ftr-420	764	17	of	of	ADP
ftr-420	764	18	a	a	DET
ftr-420	764	19	taxpayer	taxpayer	NOUN
ftr-420	764	20	’s	’s	PART
ftr-420	764	21	tax	tax	NOUN
ftr-420	764	22	liability	liability	NOUN
ftr-420	764	23	would	would	AUX
ftr-420	764	24	be	be	AUX
ftr-420	764	25	verified	verify	VERB
ftr-420	764	26	and	and	CCONJ
ftr-420	764	27	,	,	PUNCT
ftr-420	764	28	if	if	SCONJ
ftr-420	764	29	necessary	necessary	ADJ
ftr-420	764	30	,	,	PUNCT
ftr-420	764	31	collected	collect	VERB
ftr-420	764	32	by	by	ADP
ftr-420	764	33	the	the	DET
ftr-420	764	34	irs	irs	PROPN
ftr-420	764	35	.	.	PUNCT
ftr-420	765	1	apart	apart	ADV
ftr-420	765	2	from	from	ADP
ftr-420	765	3	administering	administer	VERB
ftr-420	765	4	a	a	DET
ftr-420	765	5	lie	lie	NOUN
ftr-420	765	6	detector	detector	NOUN
ftr-420	765	7	test	test	NOUN
ftr-420	765	8	to	to	ADP
ftr-420	765	9	each	each	DET
ftr-420	765	10	taxpayer	taxpayer	NOUN
ftr-420	765	11	to	to	PART
ftr-420	765	12	determine	determine	VERB
ftr-420	765	13	if	if	SCONJ
ftr-420	765	14	his	his	PRON
ftr-420	765	15	computation	computation	NOUN
ftr-420	765	16	of	of	ADP
ftr-420	765	17	tax	tax	NOUN
ftr-420	765	18	was	be	AUX
ftr-420	765	19	at	at	ADP
ftr-420	765	20	least	least	ADJ
ftr-420	765	21	intended	intend	VERB
ftr-420	765	22	to	to	PART
ftr-420	765	23	be	be	AUX
ftr-420	765	24	accurate	accurate	ADJ
ftr-420	765	25	,	,	PUNCT
ftr-420	765	26	the	the	DET
ftr-420	765	27	irs	irs	PROPN
ftr-420	765	28	can	can	AUX
ftr-420	765	29	verify	verify	VERB
ftr-420	765	30	the	the	DET
ftr-420	765	31	accuracy	accuracy	NOUN
ftr-420	765	32	of	of	ADP
ftr-420	765	33	the	the	DET
ftr-420	765	34	tax	tax	NOUN
ftr-420	765	35	liability	liability	NOUN
ftr-420	765	36	only	only	ADV
ftr-420	765	37	by	by	ADP
ftr-420	765	38	obtaining	obtain	VERB
ftr-420	765	39	information	information	NOUN
ftr-420	765	40	about	about	ADP
ftr-420	765	41	all	all	DET
ftr-420	765	42	the	the	DET
ftr-420	765	43	taxpayer	taxpayer	NOUN
ftr-420	765	44	’s	’s	PART
ftr-420	765	45	items	item	NOUN
ftr-420	765	46	of	of	ADP
ftr-420	765	47	income	income	NOUN
ftr-420	765	48	and	and	CCONJ
ftr-420	765	49	all	all	DET
ftr-420	765	50	his	his	PRON
ftr-420	765	51	expenditures	expenditure	NOUN
ftr-420	765	52	eligible	eligible	ADJ
ftr-420	765	53	for	for	ADP
ftr-420	765	54	deduction	deduction	NOUN
ftr-420	765	55	or	or	CCONJ
ftr-420	765	56	credit	credit	NOUN
ftr-420	765	57	.	.	PUNCT
ftr-420	766	1	to	to	ADP
ftr-420	766	2	this	this	DET
ftr-420	766	3	end	end	NOUN
ftr-420	766	4	,	,	PUNCT
ftr-420	766	5	congress	congress	PROPN
ftr-420	766	6	has	have	AUX
ftr-420	766	7	required	require	VERB
ftr-420	766	8	that	that	SCONJ
ftr-420	766	9	each	each	DET
ftr-420	766	10	taxpayer	taxpayer	NOUN
ftr-420	766	11	file	file	VERB
ftr-420	766	12	a	a	DET
ftr-420	766	13	tax	tax	NOUN
ftr-420	766	14	return	return	NOUN
ftr-420	766	15	annually	annually	ADV
ftr-420	766	16	,	,	PUNCT
ftr-420	766	17	which	which	PRON
ftr-420	766	18	lists	list	VERB
ftr-420	766	19	his	his	PRON
ftr-420	766	20	income	income	NOUN
ftr-420	766	21	by	by	ADP
ftr-420	766	22	source	source	NOUN
ftr-420	766	23	and	and	CCONJ
ftr-420	766	24	also	also	ADV
ftr-420	766	25	lists	list	VERB
ftr-420	766	26	his	his	PRON
ftr-420	766	27	allowable	allowable	ADJ
ftr-420	766	28	deductions	deduction	NOUN
ftr-420	766	29	and	and	CCONJ
ftr-420	766	30	credits	credit	NOUN
ftr-420	766	31	.	.	PUNCT
ftr-420	767	1	congress	congress	PROPN
ftr-420	767	2	has	have	AUX
ftr-420	767	3	sought	seek	VERB
ftr-420	767	4	to	to	PART
ftr-420	767	5	insure	insure	VERB
ftr-420	767	6	that	that	SCONJ
ftr-420	767	7	the	the	DET
ftr-420	767	8	taxpayer105	taxpayer105	PROPN
ftr-420	767	9	provides	provide	VERB
ftr-420	767	10	information	information	NOUN
ftr-420	767	11	that	that	PRON
ftr-420	767	12	is	be	AUX
ftr-420	767	13	accurate	accurate	ADJ
ftr-420	767	14	and	and	CCONJ
ftr-420	767	15	complete	complete	ADJ
ftr-420	767	16	by	by	ADP
ftr-420	767	17	imposing	impose	VERB
ftr-420	767	18	civil	civil	ADJ
ftr-420	767	19	or	or	CCONJ
ftr-420	767	20	criminal	criminal	ADJ
ftr-420	767	21	penalties	penalty	NOUN
ftr-420	767	22	for	for	ADP
ftr-420	767	23	a	a	DET
ftr-420	767	24	taxpayer	taxpayer	NOUN
ftr-420	767	25	’s	’s	PART
ftr-420	767	26	failure	failure	NOUN
ftr-420	767	27	to	to	PART
ftr-420	767	28	do	do	AUX
ftr-420	767	29	so	so	ADV
ftr-420	767	30	.	.	PUNCT
ftr-420	768	1	but	but	CCONJ
ftr-420	768	2	if	if	SCONJ
ftr-420	768	3	a	a	DET
ftr-420	768	4	taxpayer	taxpayer	NOUN
ftr-420	768	5	’s	’s	PART
ftr-420	768	6	failure106	failure106	PROPN
ftr-420	768	7	to	to	PART
ftr-420	768	8	provide	provide	VERB
ftr-420	768	9	accurate	accurate	ADJ
ftr-420	768	10	information	information	NOUN
ftr-420	768	11	is	be	AUX
ftr-420	768	12	to	to	PART
ftr-420	768	13	be	be	AUX
ftr-420	768	14	detected	detect	VERB
ftr-420	768	15	,	,	PUNCT
ftr-420	768	16	the	the	DET
ftr-420	768	17	irs	irs	PROPN
ftr-420	768	18	must	must	AUX
ftr-420	768	19	have	have	VERB
ftr-420	768	20	some	some	DET
ftr-420	768	21	other	other	ADJ
ftr-420	768	22	104	104	NUM
ftr-420	768	23	.	.	PUNCT
ftr-420	769	1	see	see	VERB
ftr-420	769	2	i	i	PRON
ftr-420	769	3	d.	d.	PROPN
ftr-420	769	4	,	,	PUNCT
ftr-420	769	5	stating	state	VERB
ftr-420	769	6	that	that	SCONJ
ftr-420	769	7	“	"	PUNCT
ftr-420	769	8	the	the	DET
ftr-420	769	9	list	list	NOUN
ftr-420	769	10	[	[	X
ftr-420	769	11	of	of	ADP
ftr-420	769	12	personal	personal	ADJ
ftr-420	769	13	information	information	NOUN
ftr-420	769	14	provided	provide	VERB
ftr-420	769	15	to	to	ADP
ftr-420	769	16	the	the	DET
ftr-420	769	17	irs	irs	PROPN
ftr-420	769	18	]	]	PUNCT
ftr-420	769	19	is	be	AUX
ftr-420	769	20	very	very	ADV
ftr-420	769	21	,	,	PUNCT
ftr-420	769	22	very	very	ADV
ftr-420	769	23	long	long	ADV
ftr-420	769	24	because	because	SCONJ
ftr-420	769	25	politicians	politician	NOUN
ftr-420	769	26	are	be	AUX
ftr-420	769	27	addicted	addict	VERB
ftr-420	769	28	to	to	ADP
ftr-420	769	29	social	social	ADJ
ftr-420	769	30	engineering	engineering	NOUN
ftr-420	769	31	through	through	ADP
ftr-420	769	32	tax	tax	NOUN
ftr-420	769	33	policy	policy	NOUN
ftr-420	769	34	.	.	PUNCT
ftr-420	769	35	”	"	PUNCT
ftr-420	770	1	105	105	NUM
ftr-420	770	2	.	.	PUNCT
ftr-420	771	1	irc	irc	PROPN
ftr-420	771	2	§	§	PROPN
ftr-420	771	3	6012	6012	NUM
ftr-420	771	4	.	.	PUNCT
ftr-420	772	1	106	106	NUM
ftr-420	772	2	.	.	PUNCT
ftr-420	773	1	if	if	SCONJ
ftr-420	773	2	the	the	DET
ftr-420	773	3	taxpayer	taxpayer	NOUN
ftr-420	773	4	willfully	willfully	ADV
ftr-420	773	5	makes	make	VERB
ftr-420	773	6	statements	statement	NOUN
ftr-420	773	7	on	on	ADP
ftr-420	773	8	the	the	DET
ftr-420	773	9	return	return	NOUN
ftr-420	773	10	that	that	PRON
ftr-420	773	11	she	she	PRON
ftr-420	773	12	does	do	AUX
ftr-420	773	13	not	not	PART
ftr-420	773	14	believe	believe	VERB
ftr-420	773	15	to	to	PART
ftr-420	773	16	be	be	AUX
ftr-420	773	17	true	true	ADJ
ftr-420	773	18	and	and	CCONJ
ftr-420	773	19	correct	correct	ADJ
ftr-420	773	20	as	as	ADP
ftr-420	773	21	to	to	ADP
ftr-420	773	22	every	every	DET
ftr-420	773	23	material	material	NOUN
ftr-420	773	24	matter	matter	NOUN
ftr-420	773	25	,	,	PUNCT
ftr-420	773	26	she	she	PRON
ftr-420	773	27	is	be	AUX
ftr-420	773	28	guilty	guilty	ADJ
ftr-420	773	29	of	of	ADP
ftr-420	773	30	a	a	DET
ftr-420	773	31	felony	felony	NOUN
ftr-420	773	32	(	(	PUNCT
ftr-420	773	33	and	and	CCONJ
ftr-420	773	34	subject	subject	VERB
ftr-420	773	35	to	to	ADP
ftr-420	773	36	a	a	DET
ftr-420	773	37	fine	fine	NOUN
ftr-420	773	38	of	of	ADP
ftr-420	773	39	not	not	PART
ftr-420	773	40	more	more	ADJ
ftr-420	773	41	than	than	ADP
ftr-420	773	42	$	$	SYM
ftr-420	773	43	100,000	100,000	NUM
ftr-420	773	44	and/or	and/or	CCONJ
ftr-420	773	45	imprisonment	imprisonment	NOUN
ftr-420	773	46	of	of	ADP
ftr-420	773	47	not	not	PART
ftr-420	773	48	more	more	ADJ
ftr-420	773	49	than	than	ADP
ftr-420	773	50	3	3	NUM
ftr-420	773	51	years	year	NOUN
ftr-420	773	52	)	)	PUNCT
ftr-420	773	53	.	.	PUNCT
ftr-420	774	1	irc	irc	PROPN
ftr-420	774	2	§	§	PROPN
ftr-420	774	3	7206(1	7206(1	NUM
ftr-420	774	4	)	)	PUNCT
ftr-420	774	5	.	.	PUNCT
ftr-420	775	1	this	this	PRON
ftr-420	775	2	assumes	assume	VERB
ftr-420	775	3	that	that	SCONJ
ftr-420	775	4	the	the	DET
ftr-420	775	5	return	return	NOUN
ftr-420	775	6	contains	contain	VERB
ftr-420	775	7	a	a	DET
ftr-420	775	8	written	write	VERB
ftr-420	775	9	declaration	declaration	NOUN
ftr-420	775	10	that	that	SCONJ
ftr-420	775	11	it	it	PRON
ftr-420	775	12	is	be	AUX
ftr-420	775	13	made	make	VERB
ftr-420	775	14	under	under	ADP
ftr-420	775	15	penalties	penalty	NOUN
ftr-420	775	16	of	of	ADP
ftr-420	775	17	perjury	perjury	NOUN
ftr-420	775	18	,	,	PUNCT
ftr-420	775	19	which	which	PRON
ftr-420	775	20	the	the	DET
ftr-420	775	21	current	current	ADJ
ftr-420	775	22	form	form	NOUN
ftr-420	775	23	1040	1040	NUM
ftr-420	775	24	does	do	VERB
ftr-420	775	25	.	.	PUNCT
ftr-420	776	1	the	the	DET
ftr-420	776	2	code	code	NOUN
ftr-420	776	3	also	also	ADV
ftr-420	776	4	provides	provide	VERB
ftr-420	776	5	civil	civil	ADJ
ftr-420	776	6	penalties	penalty	NOUN
ftr-420	776	7	for	for	ADP
ftr-420	776	8	inaccuracy	inaccuracy	NOUN
ftr-420	776	9	.	.	PUNCT
ftr-420	777	1	irc	irc	PROPN
ftr-420	777	2	§	§	PROPN
ftr-420	777	3	§	§	PROPN
ftr-420	777	4	6662	6662	NUM
ftr-420	777	5	and	and	CCONJ
ftr-420	777	6	6663	6663	NUM
ftr-420	777	7	.	.	PUNCT
ftr-420	778	1	2004	2004	NUM
ftr-420	778	2	]	]	PUNCT
ftr-420	778	3	sharing	share	VERB
ftr-420	778	4	bank	bank	NOUN
ftr-420	778	5	deposit	deposit	NOUN
ftr-420	778	6	information	information	NOUN
ftr-420	778	7	with	with	ADP
ftr-420	778	8	other	other	ADJ
ftr-420	778	9	countries	country	NOUN
ftr-420	778	10	648	648	NUM
ftr-420	778	11	source	source	NOUN
ftr-420	778	12	of	of	ADP
ftr-420	778	13	the	the	DET
ftr-420	778	14	relevant	relevant	ADJ
ftr-420	778	15	information	information	NOUN
ftr-420	778	16	for	for	ADP
ftr-420	778	17	comparison	comparison	NOUN
ftr-420	778	18	with	with	ADP
ftr-420	778	19	the	the	DET
ftr-420	778	20	information	information	NOUN
ftr-420	778	21	provided	provide	VERB
ftr-420	778	22	by	by	ADP
ftr-420	778	23	the	the	DET
ftr-420	778	24	taxpayer	taxpayer	NOUN
ftr-420	778	25	.	.	PUNCT
ftr-420	779	1	a	a	DET
ftr-420	779	2	very	very	ADV
ftr-420	779	3	important	important	ADJ
ftr-420	779	4	source	source	NOUN
ftr-420	779	5	of	of	ADP
ftr-420	779	6	information	information	NOUN
ftr-420	779	7	for	for	ADP
ftr-420	779	8	the	the	DET
ftr-420	779	9	irs	irs	PROPN
ftr-420	779	10	is	be	AUX
ftr-420	779	11	the	the	DET
ftr-420	779	12	requirement	requirement	NOUN
ftr-420	779	13	,	,	PUNCT
ftr-420	779	14	imposed	impose	VERB
ftr-420	779	15	by	by	ADP
ftr-420	779	16	congress	congress	PROPN
ftr-420	779	17	,	,	PUNCT
ftr-420	779	18	that	that	SCONJ
ftr-420	779	19	many	many	ADJ
ftr-420	779	20	types	type	NOUN
ftr-420	779	21	of	of	ADP
ftr-420	779	22	payments	payment	NOUN
ftr-420	779	23	,	,	PUNCT
ftr-420	779	24	most	most	ADV
ftr-420	779	25	notably	notably	ADV
ftr-420	779	26	,	,	PUNCT
ftr-420	779	27	wages	wage	NOUN
ftr-420	779	28	,	,	PUNCT
ftr-420	779	29	dividends	dividend	NOUN
ftr-420	779	30	,	,	PUNCT
ftr-420	779	31	interest	interest	NOUN
ftr-420	779	32	,	,	PUNCT
ftr-420	779	33	unemployment	unemployment	NOUN
ftr-420	779	34	compensation	compensation	NOUN
ftr-420	779	35	,	,	PUNCT
ftr-420	779	36	and	and	CCONJ
ftr-420	779	37	gross	gross	ADJ
ftr-420	779	38	proceeds	proceed	NOUN
ftr-420	779	39	of	of	ADP
ftr-420	779	40	security	security	NOUN
ftr-420	779	41	sales	sale	NOUN
ftr-420	779	42	,	,	PUNCT
ftr-420	779	43	be	be	AUX
ftr-420	779	44	reported	report	VERB
ftr-420	779	45	by	by	ADP
ftr-420	779	46	the	the	DET
ftr-420	779	47	payor	payor	NOUN
ftr-420	779	48	or	or	CCONJ
ftr-420	779	49	broker	broker	NOUN
ftr-420	779	50	to	to	ADP
ftr-420	779	51	the	the	DET
ftr-420	779	52	irs	irs	PROPN
ftr-420	779	53	(	(	PUNCT
ftr-420	779	54	as	as	ADV
ftr-420	779	55	well	well	ADV
ftr-420	779	56	as	as	ADP
ftr-420	779	57	to	to	ADP
ftr-420	779	58	the	the	DET
ftr-420	779	59	taxpayer	taxpayer	NOUN
ftr-420	779	60	)	)	PUNCT
ftr-420	779	61	.	.	PUNCT
ftr-420	780	1	this	this	PRON
ftr-420	780	2	allows	allow	VERB
ftr-420	780	3	the	the	DET
ftr-420	780	4	irs	irs	PROPN
ftr-420	780	5	to	to	PART
ftr-420	780	6	run	run	VERB
ftr-420	780	7	a	a	DET
ftr-420	780	8	very	very	ADV
ftr-420	780	9	efficient	efficient	ADJ
ftr-420	780	10	check	check	NOUN
ftr-420	780	11	of	of	ADP
ftr-420	780	12	these	these	DET
ftr-420	780	13	items	item	NOUN
ftr-420	780	14	for107	for107	NOUN
ftr-420	780	15	many	many	ADJ
ftr-420	780	16	or	or	CCONJ
ftr-420	780	17	all	all	PRON
ftr-420	780	18	taxpayers	taxpayer	NOUN
ftr-420	780	19	,	,	PUNCT
ftr-420	780	20	without	without	ADP
ftr-420	780	21	making	make	VERB
ftr-420	780	22	any	any	DET
ftr-420	780	23	prior	prior	ADJ
ftr-420	780	24	determination	determination	NOUN
ftr-420	780	25	that	that	SCONJ
ftr-420	780	26	a	a	DET
ftr-420	780	27	particular	particular	ADJ
ftr-420	780	28	taxpayer	taxpayer	NOUN
ftr-420	780	29	is	be	AUX
ftr-420	780	30	suspected	suspect	VERB
ftr-420	780	31	of	of	ADP
ftr-420	780	32	having	having	AUX
ftr-420	780	33	filed	file	VERB
ftr-420	780	34	inaccurately	inaccurately	ADV
ftr-420	780	35	.	.	PUNCT
ftr-420	781	1	the	the	DET
ftr-420	781	2	taxpayer	taxpayer	NOUN
ftr-420	781	3	,	,	PUNCT
ftr-420	781	4	knowing	know	VERB
ftr-420	781	5	that	that	SCONJ
ftr-420	781	6	the	the	DET
ftr-420	781	7	irs	irs	PROPN
ftr-420	781	8	has	have	VERB
ftr-420	781	9	a	a	DET
ftr-420	781	10	ready	ready	ADJ
ftr-420	781	11	source	source	NOUN
ftr-420	781	12	of	of	ADP
ftr-420	781	13	information	information	NOUN
ftr-420	781	14	for	for	ADP
ftr-420	781	15	checking	check	VERB
ftr-420	781	16	his	his	PRON
ftr-420	781	17	tax	tax	NOUN
ftr-420	781	18	return	return	NOUN
ftr-420	781	19	(	(	PUNCT
ftr-420	781	20	and	and	CCONJ
ftr-420	781	21	having	having	AUX
ftr-420	781	22	also	also	ADV
ftr-420	781	23	received	receive	VERB
ftr-420	781	24	the	the	DET
ftr-420	781	25	same	same	ADJ
ftr-420	781	26	information	information	NOUN
ftr-420	781	27	from	from	ADP
ftr-420	781	28	the	the	DET
ftr-420	781	29	payor	payor	NOUN
ftr-420	781	30	)	)	PUNCT
ftr-420	781	31	,	,	PUNCT
ftr-420	781	32	has	have	VERB
ftr-420	781	33	very	very	ADV
ftr-420	781	34	little	little	ADJ
ftr-420	781	35	incentive	incentive	NOUN
ftr-420	781	36	to	to	PART
ftr-420	781	37	provide	provide	VERB
ftr-420	781	38	other	other	ADJ
ftr-420	781	39	than	than	ADP
ftr-420	781	40	accurate	accurate	ADJ
ftr-420	781	41	information	information	NOUN
ftr-420	781	42	on	on	ADP
ftr-420	781	43	his	his	PRON
ftr-420	781	44	return	return	NOUN
ftr-420	781	45	.	.	PUNCT
ftr-420	782	1	thus	thus	ADV
ftr-420	782	2	,	,	PUNCT
ftr-420	782	3	the	the	DET
ftr-420	782	4	gao	gao	PROPN
ftr-420	782	5	has	have	AUX
ftr-420	782	6	estimated	estimate	VERB
ftr-420	782	7	that	that	SCONJ
ftr-420	782	8	for	for	SCONJ
ftr-420	782	9	1992	1992	NUM
ftr-420	782	10	taxpayers	taxpayer	NOUN
ftr-420	782	11	reported	report	VERB
ftr-420	782	12	on	on	ADP
ftr-420	782	13	their	their	PRON
ftr-420	782	14	returns	return	NOUN
ftr-420	782	15	99.1	99.1	NUM
ftr-420	782	16	%	%	NOUN
ftr-420	782	17	of	of	ADP
ftr-420	782	18	their	their	PRON
ftr-420	782	19	true	true	ADJ
ftr-420	782	20	net	net	ADJ
ftr-420	782	21	income	income	NOUN
ftr-420	782	22	from	from	ADP
ftr-420	782	23	wages	wage	NOUN
ftr-420	782	24	,	,	PUNCT
ftr-420	782	25	97.7	97.7	NUM
ftr-420	782	26	%	%	NOUN
ftr-420	782	27	of	of	ADP
ftr-420	782	28	their	their	PRON
ftr-420	782	29	true	true	ADJ
ftr-420	782	30	net	net	ADJ
ftr-420	782	31	income	income	NOUN
ftr-420	782	32	from	from	ADP
ftr-420	782	33	interest	interest	NOUN
ftr-420	782	34	,	,	PUNCT
ftr-420	782	35	92.2	92.2	NUM
ftr-420	782	36	%	%	NOUN
ftr-420	782	37	for	for	ADP
ftr-420	782	38	dividends	dividend	NOUN
ftr-420	782	39	and	and	CCONJ
ftr-420	782	40	92.8	92.8	NUM
ftr-420	782	41	%	%	NOUN
ftr-420	782	42	for	for	ADP
ftr-420	782	43	capital	capital	NOUN
ftr-420	782	44	gains.108	gains.108	PROPN
ftr-420	782	45	congress	congress	PROPN
ftr-420	782	46	has	have	AUX
ftr-420	782	47	given	give	VERB
ftr-420	782	48	the	the	DET
ftr-420	782	49	irs	irs	PROPN
ftr-420	782	50	a	a	DET
ftr-420	782	51	further	further	ADJ
ftr-420	782	52	means	mean	NOUN
ftr-420	782	53	of	of	ADP
ftr-420	782	54	verifying	verify	VERB
ftr-420	782	55	information	information	NOUN
ftr-420	782	56	provided	provide	VERB
ftr-420	782	57	by	by	ADP
ftr-420	782	58	a	a	DET
ftr-420	782	59	taxpayer	taxpayer	NOUN
ftr-420	782	60	about	about	ADP
ftr-420	782	61	whose	whose	DET
ftr-420	782	62	return	return	NOUN
ftr-420	782	63	the	the	DET
ftr-420	782	64	irs	irs	PROPN
ftr-420	782	65	has	have	VERB
ftr-420	782	66	suspicions	suspicion	NOUN
ftr-420	782	67	.	.	PUNCT
ftr-420	783	1	even	even	ADV
ftr-420	783	2	though	though	SCONJ
ftr-420	783	3	the	the	DET
ftr-420	783	4	irs	irs	PROPN
ftr-420	783	5	does	do	AUX
ftr-420	783	6	not	not	PART
ftr-420	783	7	have	have	VERB
ftr-420	783	8	probable	probable	ADJ
ftr-420	783	9	cause	cause	NOUN
ftr-420	783	10	to	to	PART
ftr-420	783	11	believe	believe	VERB
ftr-420	783	12	that	that	SCONJ
ftr-420	783	13	a	a	DET
ftr-420	783	14	wrongdoing	wrongdoing	NOUN
ftr-420	783	15	has	have	AUX
ftr-420	783	16	occurred	occur	VERB
ftr-420	783	17	,	,	PUNCT
ftr-420	783	18	the	the	DET
ftr-420	783	19	irs	irs	PROPN
ftr-420	783	20	has	have	VERB
ftr-420	783	21	authority	authority	NOUN
ftr-420	783	22	to	to	PART
ftr-420	783	23	examine	examine	VERB
ftr-420	783	24	books	book	NOUN
ftr-420	783	25	or	or	CCONJ
ftr-420	783	26	records	record	NOUN
ftr-420	783	27	which	which	PRON
ftr-420	783	28	may	may	AUX
ftr-420	783	29	be	be	AUX
ftr-420	783	30	relevant	relevant	ADJ
ftr-420	783	31	to	to	ADP
ftr-420	783	32	determining	determine	VERB
ftr-420	783	33	a	a	DET
ftr-420	783	34	taxpayer	taxpayer	NOUN
ftr-420	783	35	’s	’s	PART
ftr-420	783	36	liability	liability	NOUN
ftr-420	783	37	and	and	CCONJ
ftr-420	783	38	to	to	PART
ftr-420	783	39	serve	serve	VERB
ftr-420	783	40	a	a	DET
ftr-420	783	41	summons	summon	NOUN
ftr-420	783	42	on	on	ADP
ftr-420	783	43	the	the	DET
ftr-420	783	44	taxpayer	taxpayer	NOUN
ftr-420	783	45	or	or	CCONJ
ftr-420	783	46	other	other	ADJ
ftr-420	783	47	persons	person	NOUN
ftr-420	783	48	to	to	PART
ftr-420	783	49	produce	produce	VERB
ftr-420	783	50	such	such	ADJ
ftr-420	783	51	books	book	NOUN
ftr-420	783	52	or	or	CCONJ
ftr-420	783	53	records	record	NOUN
ftr-420	783	54	,	,	PUNCT
ftr-420	783	55	or	or	CCONJ
ftr-420	783	56	to	to	PART
ftr-420	783	57	give	give	VERB
ftr-420	783	58	testimony	testimony	NOUN
ftr-420	783	59	under	under	ADP
ftr-420	783	60	oath	oath	NOUN
ftr-420	783	61	relevant	relevant	ADJ
ftr-420	783	62	to	to	ADP
ftr-420	783	63	such	such	ADJ
ftr-420	783	64	determination	determination	NOUN
ftr-420	783	65	.	.	PUNCT
ftr-420	784	1	the	the	DET
ftr-420	784	2	u.s	u.s	PROPN
ftr-420	784	3	.	.	PROPN
ftr-420	784	4	district	district	PROPN
ftr-420	784	5	court	court	NOUN
ftr-420	784	6	is	be	AUX
ftr-420	784	7	authorized	authorize	VERB
ftr-420	784	8	to	to	PART
ftr-420	784	9	compel	compel	VERB
ftr-420	784	10	compliance	compliance	NOUN
ftr-420	784	11	with	with	ADP
ftr-420	784	12	the	the	DET
ftr-420	784	13	summons	summon	NOUN
ftr-420	784	14	and	and	CCONJ
ftr-420	784	15	to	to	PART
ftr-420	784	16	use	use	VERB
ftr-420	784	17	the	the	DET
ftr-420	784	18	contempt	contempt	NOUN
ftr-420	784	19	power	power	NOUN
ftr-420	784	20	toward	toward	ADP
ftr-420	784	21	this	this	DET
ftr-420	784	22	end.109	end.109	ADJ
ftr-420	784	23	107	107	NUM
ftr-420	784	24	.	.	PUNCT
ftr-420	785	1	see	see	VERB
ftr-420	785	2	supra	supra	PROPN
ftr-420	785	3	note	note	PROPN
ftr-420	785	4	44	44	NUM
ftr-420	785	5	.	.	PUNCT
ftr-420	785	6	108	108	NUM
ftr-420	785	7	.	.	PUNCT
ftr-420	786	1	joel	joel	PROPN
ftr-420	786	2	slemrod	slemrod	PROPN
ftr-420	786	3	&	&	CCONJ
ftr-420	786	4	jon	jon	PROPN
ftr-420	786	5	bakija	bakija	PROPN
ftr-420	786	6	,	,	PUNCT
ftr-420	786	7	taxing	tax	VERB
ftr-420	786	8	ourselves	ourselves	PRON
ftr-420	786	9	:	:	PUNCT
ftr-420	786	10	a	a	DET
ftr-420	786	11	citizen	citizen	NOUN
ftr-420	786	12	’s	’s	PART
ftr-420	786	13	guide	guide	NOUN
ftr-420	786	14	to	to	ADP
ftr-420	786	15	the	the	DET
ftr-420	786	16	great	great	ADJ
ftr-420	786	17	debate	debate	NOUN
ftr-420	786	18	over	over	ADP
ftr-420	786	19	tax	tax	NOUN
ftr-420	786	20	reform	reform	NOUN
ftr-420	786	21	(	(	PUNCT
ftr-420	786	22	2d	2d	PROPN
ftr-420	786	23	ed	ed	NOUN
ftr-420	786	24	.	.	PUNCT
ftr-420	787	1	mit	mit	PROPN
ftr-420	787	2	press	press	NOUN
ftr-420	787	3	2000	2000	NUM
ftr-420	787	4	)	)	PUNCT
ftr-420	787	5	,	,	PUNCT
ftr-420	787	6	table	table	NOUN
ftr-420	787	7	5.1	5.1	NUM
ftr-420	787	8	,	,	PUNCT
ftr-420	787	9	i	i	PRON
ftr-420	787	10	d.	d.	PROPN
ftr-420	787	11	,	,	PUNCT
ftr-420	787	12	at	at	ADP
ftr-420	787	13	154	154	NUM
ftr-420	787	14	,	,	PUNCT
ftr-420	787	15	showing	show	VERB
ftr-420	787	16	gao	gao	ADJ
ftr-420	787	17	compliance	compliance	NOUN
ftr-420	787	18	estimates	estimate	NOUN
ftr-420	787	19	for	for	ADP
ftr-420	787	20	certain	certain	ADJ
ftr-420	787	21	types	type	NOUN
ftr-420	787	22	of	of	ADP
ftr-420	787	23	personal	personal	ADJ
ftr-420	787	24	income	income	NOUN
ftr-420	787	25	in	in	ADP
ftr-420	787	26	1992	1992	NUM
ftr-420	787	27	.	.	PUNCT
ftr-420	788	1	by	by	ADP
ftr-420	788	2	contrast	contrast	NOUN
ftr-420	788	3	,	,	PUNCT
ftr-420	788	4	the	the	DET
ftr-420	788	5	percentages	percentage	NOUN
ftr-420	788	6	are	be	AUX
ftr-420	788	7	18.6	18.6	NUM
ftr-420	788	8	%	%	NOUN
ftr-420	788	9	for	for	ADP
ftr-420	788	10	“	"	PUNCT
ftr-420	788	11	informal	informal	ADJ
ftr-420	788	12	suppliers	supplier	NOUN
ftr-420	788	13	”	"	PUNCT
ftr-420	788	14	and	and	CCONJ
ftr-420	788	15	67.7	67.7	NUM
ftr-420	788	16	%	%	NOUN
ftr-420	788	17	for	for	ADP
ftr-420	788	18	other	other	ADJ
ftr-420	788	19	sole	sole	ADJ
ftr-420	788	20	proprietors	proprietor	NOUN
ftr-420	788	21	.	.	PUNCT
ftr-420	789	1	slemrod	slemrod	NOUN
ftr-420	789	2	&	&	CCONJ
ftr-420	789	3	bakija	bakija	PROPN
ftr-420	789	4	note	note	VERB
ftr-420	789	5	that	that	SCONJ
ftr-420	789	6	“	"	PUNCT
ftr-420	789	7	[	[	PUNCT
ftr-420	789	8	f]or	f]or	ADJ
ftr-420	789	9	types	type	NOUN
ftr-420	789	10	of	of	ADP
ftr-420	789	11	income	income	NOUN
ftr-420	789	12	subject	subject	ADJ
ftr-420	789	13	to	to	ADP
ftr-420	789	14	information	information	NOUN
ftr-420	789	15	reporting	reporting	NOUN
ftr-420	789	16	,	,	PUNCT
ftr-420	789	17	and	and	CCONJ
ftr-420	789	18	especially	especially	ADV
ftr-420	789	19	for	for	ADP
ftr-420	789	20	those	those	PRON
ftr-420	789	21	with	with	ADP
ftr-420	789	22	tax	tax	NOUN
ftr-420	789	23	withholding	withholding	NOUN
ftr-420	789	24	at	at	ADP
ftr-420	789	25	the	the	DET
ftr-420	789	26	source	source	NOUN
ftr-420	789	27	of	of	ADP
ftr-420	789	28	payment	payment	NOUN
ftr-420	789	29	,	,	PUNCT
ftr-420	789	30	evasion	evasion	NOUN
ftr-420	789	31	is	be	AUX
ftr-420	789	32	much	much	ADV
ftr-420	789	33	less	less	ADV
ftr-420	789	34	prevalent	prevalent	ADJ
ftr-420	789	35	.	.	PUNCT
ftr-420	789	36	”	"	PUNCT
ftr-420	790	1	i	i	PRON
ftr-420	790	2	d.	d.	VERB
ftr-420	790	3	at	at	ADP
ftr-420	790	4	160	160	NUM
ftr-420	790	5	-	-	SYM
ftr-420	790	6	61	61	NUM
ftr-420	790	7	.	.	PUNCT
ftr-420	791	1	they	they	PRON
ftr-420	791	2	also	also	ADV
ftr-420	791	3	note	note	VERB
ftr-420	791	4	that	that	SCONJ
ftr-420	791	5	“	"	PUNCT
ftr-420	791	6	[	[	X
ftr-420	791	7	e]ach	e]ach	NOUN
ftr-420	791	8	year	year	NOUN
ftr-420	791	9	,	,	PUNCT
ftr-420	791	10	the	the	DET
ftr-420	791	11	irs	irs	PROPN
ftr-420	791	12	receives	receive	VERB
ftr-420	791	13	one	one	NUM
ftr-420	791	14	billion	billion	NUM
ftr-420	791	15	information	information	NOUN
ftr-420	791	16	reports	report	NOUN
ftr-420	791	17	,	,	PUNCT
ftr-420	791	18	most	most	ADJ
ftr-420	791	19	of	of	ADP
ftr-420	791	20	them	they	PRON
ftr-420	791	21	on	on	ADP
ftr-420	791	22	magnetic	magnetic	ADJ
ftr-420	791	23	tape	tape	NOUN
ftr-420	791	24	or	or	CCONJ
ftr-420	791	25	transmitted	transmit	VERB
ftr-420	791	26	electronically	electronically	ADV
ftr-420	791	27	.	.	PUNCT
ftr-420	791	28	”	"	PUNCT
ftr-420	792	1	see	see	VERB
ftr-420	792	2	i	i	PRON
ftr-420	792	3	d.	d.	PROPN
ftr-420	792	4	at	at	ADP
ftr-420	792	5	157	157	NUM
ftr-420	792	6	&	&	CCONJ
ftr-420	792	7	n.	n.	PROPN
ftr-420	792	8	50	50	NUM
ftr-420	792	9	,	,	PUNCT
ftr-420	792	10	citing	cite	VERB
ftr-420	792	11	irs	irs	PROPN
ftr-420	792	12	data	datum	NOUN
ftr-420	792	13	book	book	NOUN
ftr-420	792	14	,	,	PUNCT
ftr-420	792	15	1997	1997	NUM
ftr-420	792	16	,	,	PUNCT
ftr-420	792	17	table	table	NOUN
ftr-420	792	18	19	19	NUM
ftr-420	792	19	.	.	PUNCT
ftr-420	792	20	109	109	NUM
ftr-420	792	21	.	.	PUNCT
ftr-420	793	1	irc	irc	PROPN
ftr-420	793	2	§	§	PROPN
ftr-420	793	3	§	§	PROPN
ftr-420	793	4	7602	7602	NUM
ftr-420	793	5	and	and	CCONJ
ftr-420	793	6	7604	7604	NUM
ftr-420	793	7	.	.	PUNCT
ftr-420	794	1	see	see	VERB
ftr-420	794	2	supra	supra	PROPN
ftr-420	794	3	notes	note	VERB
ftr-420	794	4	48	48	NUM
ftr-420	794	5	and	and	CCONJ
ftr-420	794	6	99	99	NUM
ftr-420	794	7	.	.	PUNCT
ftr-420	795	1	the	the	DET
ftr-420	795	2	u.s	u.s	PROPN
ftr-420	795	3	.	.	PROPN
ftr-420	795	4	supreme	supreme	PROPN
ftr-420	795	5	court	court	PROPN
ftr-420	795	6	discussed	discuss	VERB
ftr-420	795	7	the	the	DET
ftr-420	795	8	standard	standard	NOUN
ftr-420	795	9	that	that	PRON
ftr-420	795	10	must	must	AUX
ftr-420	795	11	be	be	AUX
ftr-420	795	12	met	meet	VERB
ftr-420	795	13	by	by	ADP
ftr-420	795	14	the	the	DET
ftr-420	795	15	irs	irs	PROPN
ftr-420	795	16	for	for	ADP
ftr-420	795	17	enforcement	enforcement	NOUN
ftr-420	795	18	of	of	ADP
ftr-420	795	19	a	a	DET
ftr-420	795	20	summons	summon	NOUN
ftr-420	795	21	in	in	ADP
ftr-420	795	22	united	united	PROPN
ftr-420	795	23	states	states	PROPN
ftr-420	795	24	v.	v.	ADP
ftr-420	795	25	powell	powell	PROPN
ftr-420	795	26	,	,	PUNCT
ftr-420	795	27	379	379	NUM
ftr-420	795	28	u.s	u.s	PROPN
ftr-420	795	29	.	.	PROPN
ftr-420	795	30	48	48	NUM
ftr-420	795	31	(	(	PUNCT
ftr-420	795	32	1964	1964	NUM
ftr-420	795	33	)	)	PUNCT
ftr-420	795	34	.	.	PUNCT
ftr-420	796	1	it	it	PRON
ftr-420	796	2	explained	explain	VERB
ftr-420	796	3	that	that	SCONJ
ftr-420	796	4	the	the	DET
ftr-420	796	5	commissioner	commissioner	NOUN
ftr-420	796	6	“	"	PUNCT
ftr-420	796	7	need	need	AUX
ftr-420	796	8	not	not	PART
ftr-420	796	9	meet	meet	VERB
ftr-420	796	10	any	any	DET
ftr-420	796	11	standard	standard	NOUN
ftr-420	796	12	of	of	ADP
ftr-420	796	13	probable	probable	ADJ
ftr-420	796	14	cause	cause	NOUN
ftr-420	796	15	to	to	PART
ftr-420	796	16	obtain	obtain	VERB
ftr-420	796	17	enforcement	enforcement	NOUN
ftr-420	796	18	of	of	ADP
ftr-420	796	19	his	his	PRON
ftr-420	796	20	summons	summon	NOUN
ftr-420	796	21	.	.	PUNCT
ftr-420	796	22	.	.	PUNCT
ftr-420	796	23	.	.	PUNCT
ftr-420	796	24	.	.	PUNCT
ftr-420	797	1	he	he	PRON
ftr-420	797	2	must	must	AUX
ftr-420	797	3	show	show	VERB
ftr-420	797	4	that	that	SCONJ
ftr-420	797	5	that	that	DET
ftr-420	797	6	investigation	investigation	NOUN
ftr-420	797	7	will	will	AUX
ftr-420	797	8	be	be	AUX
ftr-420	797	9	conducted	conduct	VERB
ftr-420	797	10	pursuant	pursuant	ADJ
ftr-420	797	11	to	to	ADP
ftr-420	797	12	a	a	DET
ftr-420	797	13	legitimate	legitimate	ADJ
ftr-420	797	14	purpose	purpose	NOUN
ftr-420	797	15	,	,	PUNCT
ftr-420	797	16	that	that	SCONJ
ftr-420	797	17	the	the	DET
ftr-420	797	18	inquiry	inquiry	NOUN
ftr-420	797	19	may	may	AUX
ftr-420	797	20	be	be	AUX
ftr-420	797	21	relevant	relevant	ADJ
ftr-420	797	22	to	to	ADP
ftr-420	797	23	the	the	DET
ftr-420	797	24	purpose	purpose	NOUN
ftr-420	797	25	,	,	PUNCT
ftr-420	797	26	that	that	SCONJ
ftr-420	797	27	the	the	DET
ftr-420	797	28	information	information	NOUN
ftr-420	797	29	sought	seek	VERB
ftr-420	797	30	is	be	AUX
ftr-420	797	31	not	not	PART
ftr-420	797	32	already	already	ADV
ftr-420	797	33	within	within	ADP
ftr-420	797	34	the	the	DET
ftr-420	797	35	commissioner	commissioner	NOUN
ftr-420	797	36	’s	’s	PART
ftr-420	797	37	possession	possession	NOUN
ftr-420	797	38	,	,	PUNCT
ftr-420	797	39	and	and	CCONJ
ftr-420	797	40	that	that	SCONJ
ftr-420	797	41	the	the	DET
ftr-420	797	42	administrative	administrative	ADJ
ftr-420	797	43	steps	step	NOUN
ftr-420	797	44	required	require	VERB
ftr-420	797	45	by	by	ADP
ftr-420	797	46	the	the	DET
ftr-420	797	47	code	code	NOUN
ftr-420	797	48	have	have	AUX
ftr-420	797	49	been	be	AUX
ftr-420	797	50	followed	follow	VERB
ftr-420	797	51	.	.	PUNCT
ftr-420	797	52	”	"	PUNCT
ftr-420	798	1	i	i	PRON
ftr-420	798	2	d.	d.	VERB
ftr-420	798	3	at	at	ADP
ftr-420	798	4	57	57	NUM
ftr-420	798	5	-	-	SYM
ftr-420	798	6	58	58	NUM
ftr-420	798	7	.	.	PUNCT
ftr-420	799	1	“	"	PUNCT
ftr-420	799	2	the	the	DET
ftr-420	799	3	powell	powell	PROPN
ftr-420	799	4	standards	standard	NOUN
ftr-420	799	5	have	have	AUX
ftr-420	799	6	been	be	AUX
ftr-420	799	7	liberally	liberally	ADV
ftr-420	799	8	construed	construe	VERB
ftr-420	799	9	by	by	ADP
ftr-420	799	10	u.s	u.s	PROPN
ftr-420	799	11	.	.	PROPN
ftr-420	799	12	courts	court	NOUN
ftr-420	799	13	and	and	CCONJ
ftr-420	799	14	as	as	ADP
ftr-420	799	15	a	a	DET
ftr-420	799	16	result	result	NOUN
ftr-420	799	17	banks	bank	NOUN
ftr-420	799	18	routinely	routinely	ADV
ftr-420	799	19	comply	comply	VERB
ftr-420	799	20	with	with	ADP
ftr-420	799	21	irs	irs	PROPN
ftr-420	799	22	612	612	NUM
ftr-420	799	23	florida	florida	PROPN
ftr-420	799	24	tax	tax	NOUN
ftr-420	799	25	review	review	NOUN
ftr-420	799	26	[	[	X
ftr-420	799	27	vol.6:6	vol.6:6	NOUN
ftr-420	799	28	in	in	ADP
ftr-420	799	29	sum	sum	NOUN
ftr-420	799	30	,	,	PUNCT
ftr-420	799	31	congress	congress	PROPN
ftr-420	799	32	in	in	ADP
ftr-420	799	33	imposing	impose	VERB
ftr-420	799	34	an	an	DET
ftr-420	799	35	income	income	NOUN
ftr-420	799	36	tax	tax	NOUN
ftr-420	799	37	,	,	PUNCT
ftr-420	799	38	recognized	recognize	VERB
ftr-420	799	39	that	that	SCONJ
ftr-420	799	40	its	its	PRON
ftr-420	799	41	enforcement	enforcement	NOUN
ftr-420	799	42	required	require	VERB
ftr-420	799	43	that	that	SCONJ
ftr-420	799	44	the	the	DET
ftr-420	799	45	irs	irs	PROPN
ftr-420	799	46	have	have	VERB
ftr-420	799	47	detailed	detailed	ADJ
ftr-420	799	48	knowledge	knowledge	NOUN
ftr-420	799	49	of	of	ADP
ftr-420	799	50	a	a	DET
ftr-420	799	51	taxpayer	taxpayer	NOUN
ftr-420	799	52	’s	’s	PART
ftr-420	799	53	financial	financial	ADJ
ftr-420	799	54	affairs	affair	NOUN
ftr-420	799	55	,	,	PUNCT
ftr-420	799	56	and	and	CCONJ
ftr-420	799	57	congress	congress	PROPN
ftr-420	799	58	provided	provide	VERB
ftr-420	799	59	the	the	DET
ftr-420	799	60	irs	irs	PROPN
ftr-420	799	61	with	with	ADP
ftr-420	799	62	the	the	DET
ftr-420	799	63	tools	tool	NOUN
ftr-420	799	64	to	to	PART
ftr-420	799	65	obtain	obtain	VERB
ftr-420	799	66	that	that	DET
ftr-420	799	67	information	information	NOUN
ftr-420	799	68	.	.	PUNCT
ftr-420	800	1	thus	thus	ADV
ftr-420	800	2	,	,	PUNCT
ftr-420	800	3	it	it	PRON
ftr-420	800	4	seems	seem	VERB
ftr-420	800	5	fair	fair	ADJ
ftr-420	800	6	to	to	PART
ftr-420	800	7	say	say	VERB
ftr-420	800	8	that	that	SCONJ
ftr-420	800	9	our	our	PRON
ftr-420	800	10	current	current	ADJ
ftr-420	800	11	tax	tax	NOUN
ftr-420	800	12	system	system	NOUN
ftr-420	800	13	simply	simply	ADV
ftr-420	800	14	does	do	AUX
ftr-420	800	15	not	not	PART
ftr-420	800	16	contemplate	contemplate	VERB
ftr-420	800	17	that	that	SCONJ
ftr-420	800	18	an	an	DET
ftr-420	800	19	individual	individual	NOUN
ftr-420	800	20	should	should	AUX
ftr-420	800	21	be	be	AUX
ftr-420	800	22	able	able	ADJ
ftr-420	800	23	to	to	PART
ftr-420	800	24	exclude	exclude	VERB
ftr-420	800	25	the	the	DET
ftr-420	800	26	irs	irs	PROPN
ftr-420	800	27	from	from	ADP
ftr-420	800	28	knowledge	knowledge	NOUN
ftr-420	800	29	about	about	ADP
ftr-420	800	30	his	his	PRON
ftr-420	800	31	financial	financial	ADJ
ftr-420	800	32	affairs	affair	NOUN
ftr-420	800	33	.	.	PUNCT
ftr-420	801	1	the	the	DET
ftr-420	801	2	irs	irs	PROPN
ftr-420	801	3	’s	’s	PART
ftr-420	801	4	access	access	NOUN
ftr-420	801	5	to	to	ADP
ftr-420	801	6	financial110	financial110	PROPN
ftr-420	801	7	information	information	NOUN
ftr-420	801	8	of	of	ADP
ftr-420	801	9	individuals	individual	NOUN
ftr-420	801	10	is	be	AUX
ftr-420	801	11	essential	essential	ADJ
ftr-420	801	12	not	not	PART
ftr-420	801	13	only	only	ADV
ftr-420	801	14	to	to	ADP
ftr-420	801	15	enforcement	enforcement	NOUN
ftr-420	801	16	of	of	ADP
ftr-420	801	17	the	the	DET
ftr-420	801	18	income	income	NOUN
ftr-420	801	19	tax	tax	NOUN
ftr-420	801	20	,	,	PUNCT
ftr-420	801	21	but	but	CCONJ
ftr-420	801	22	also	also	ADV
ftr-420	801	23	to	to	ADP
ftr-420	801	24	the	the	DET
ftr-420	801	25	citizenry	citizenry	NOUN
ftr-420	801	26	’s	’s	PART
ftr-420	801	27	efforts	effort	NOUN
ftr-420	801	28	to	to	PART
ftr-420	801	29	monitor	monitor	VERB
ftr-420	801	30	and	and	CCONJ
ftr-420	801	31	debate	debate	VERB
ftr-420	801	32	the	the	DET
ftr-420	801	33	government	government	NOUN
ftr-420	801	34	’s	’s	PART
ftr-420	801	35	tax	tax	NOUN
ftr-420	801	36	policy	policy	NOUN
ftr-420	801	37	.	.	PUNCT
ftr-420	802	1	knowledgeable	knowledgeable	ADJ
ftr-420	802	2	debate	debate	NOUN
ftr-420	802	3	of	of	ADP
ftr-420	802	4	the	the	DET
ftr-420	802	5	income	income	NOUN
ftr-420	802	6	tax	tax	NOUN
ftr-420	802	7	requires	require	VERB
ftr-420	802	8	knowing	know	VERB
ftr-420	802	9	the	the	DET
ftr-420	802	10	summons	summon	NOUN
ftr-420	802	11	without	without	ADP
ftr-420	802	12	requiring	require	VERB
ftr-420	802	13	judicial	judicial	ADJ
ftr-420	802	14	enforcement	enforcement	NOUN
ftr-420	802	15	.	.	PUNCT
ftr-420	802	16	”	"	PUNCT
ftr-420	803	1	oecd	oecd	PROPN
ftr-420	803	2	bank	bank	PROPN
ftr-420	803	3	report	report	PROPN
ftr-420	803	4	,	,	PUNCT
ftr-420	803	5	supra	supra	PROPN
ftr-420	803	6	note	note	PROPN
ftr-420	803	7	45	45	NUM
ftr-420	803	8	,	,	PUNCT
ftr-420	803	9	appendix	appendix	VERB
ftr-420	803	10	i	i	PRON
ftr-420	803	11	,	,	PUNCT
ftr-420	803	12	¶	¶	PROPN
ftr-420	803	13	3.2	3.2	NUM
ftr-420	803	14	.	.	PUNCT
ftr-420	804	1	for	for	ADP
ftr-420	804	2	further	further	ADJ
ftr-420	804	3	discussion	discussion	NOUN
ftr-420	804	4	of	of	ADP
ftr-420	804	5	the	the	DET
ftr-420	804	6	powell	powell	PROPN
ftr-420	804	7	decision	decision	NOUN
ftr-420	804	8	,	,	PUNCT
ftr-420	804	9	see	see	VERB
ftr-420	804	10	camp	camp	NOUN
ftr-420	804	11	,	,	PUNCT
ftr-420	804	12	supra	supra	PROPN
ftr-420	804	13	note	note	NOUN
ftr-420	804	14	47	47	NUM
ftr-420	804	15	,	,	PUNCT
ftr-420	804	16	at	at	ADP
ftr-420	804	17	53	53	NUM
ftr-420	804	18	-	-	SYM
ftr-420	804	19	59	59	NUM
ftr-420	804	20	.	.	PUNCT
ftr-420	805	1	in	in	ADP
ftr-420	805	2	reviewing	review	VERB
ftr-420	805	3	the	the	DET
ftr-420	805	4	supreme	supreme	PROPN
ftr-420	805	5	court	court	PROPN
ftr-420	805	6	’s	’s	PART
ftr-420	805	7	interpretations	interpretation	NOUN
ftr-420	805	8	of	of	ADP
ftr-420	805	9	§	§	PROPN
ftr-420	805	10	7602	7602	NUM
ftr-420	805	11	,	,	PUNCT
ftr-420	805	12	camp	camp	NOUN
ftr-420	805	13	concludes	conclude	VERB
ftr-420	805	14	that	that	SCONJ
ftr-420	805	15	“	"	PUNCT
ftr-420	805	16	the	the	DET
ftr-420	805	17	supreme	supreme	PROPN
ftr-420	805	18	court	court	PROPN
ftr-420	805	19	has	have	AUX
ftr-420	805	20	consistently	consistently	ADV
ftr-420	805	21	interpreted	interpret	VERB
ftr-420	805	22	the	the	DET
ftr-420	805	23	service	service	NOUN
ftr-420	805	24	’s	’s	PART
ftr-420	805	25	summons	summon	NOUN
ftr-420	805	26	power	power	NOUN
ftr-420	805	27	expansively	expansively	ADV
ftr-420	805	28	,	,	PUNCT
ftr-420	805	29	using	use	VERB
ftr-420	805	30	inquisitorial	inquisitorial	ADJ
ftr-420	805	31	logic	logic	NOUN
ftr-420	805	32	.	.	PUNCT
ftr-420	805	33	.	.	PUNCT
ftr-420	805	34	.	.	PUNCT
ftr-420	806	1	[	[	X
ftr-420	806	2	meaning	mean	VERB
ftr-420	806	3	that	that	SCONJ
ftr-420	806	4	]	]	PUNCT
ftr-420	806	5	the	the	DET
ftr-420	806	6	court	court	NOUN
ftr-420	806	7	based	base	VERB
ftr-420	806	8	its	its	PRON
ftr-420	806	9	decision	decision	NOUN
ftr-420	806	10	on	on	ADP
ftr-420	806	11	one	one	NUM
ftr-420	806	12	or	or	CCONJ
ftr-420	806	13	more	more	ADJ
ftr-420	806	14	of	of	ADP
ftr-420	806	15	the	the	DET
ftr-420	806	16	following	following	ADJ
ftr-420	806	17	rationales	rationale	NOUN
ftr-420	806	18	:	:	PUNCT
ftr-420	806	19	(	(	PUNCT
ftr-420	806	20	a	a	X
ftr-420	806	21	)	)	PUNCT
ftr-420	806	22	an	an	DET
ftr-420	806	23	expansive	expansive	ADJ
ftr-420	806	24	interpretation	interpretation	NOUN
ftr-420	806	25	was	be	AUX
ftr-420	806	26	necessary	necessary	ADJ
ftr-420	806	27	to	to	PART
ftr-420	806	28	preserve	preserve	VERB
ftr-420	806	29	the	the	DET
ftr-420	806	30	service	service	NOUN
ftr-420	806	31	’s	’s	PART
ftr-420	806	32	role	role	NOUN
ftr-420	806	33	as	as	ADP
ftr-420	806	34	decision	decision	NOUN
ftr-420	806	35	-	-	PUNCT
ftr-420	806	36	maker	maker	NOUN
ftr-420	806	37	or	or	CCONJ
ftr-420	806	38	evidence	evidence	NOUN
ftr-420	806	39	-	-	PUNCT
ftr-420	806	40	gatherer	gatherer	NOUN
ftr-420	806	41	;	;	PUNCT
ftr-420	806	42	(	(	PUNCT
ftr-420	806	43	b	b	X
ftr-420	806	44	)	)	PUNCT
ftr-420	806	45	truth	truth	NOUN
ftr-420	806	46	trumped	trump	VERB
ftr-420	806	47	autonomy	autonomy	NOUN
ftr-420	806	48	as	as	ADP
ftr-420	806	49	the	the	DET
ftr-420	806	50	value	value	NOUN
ftr-420	806	51	promoted	promote	VERB
ftr-420	806	52	by	by	ADP
ftr-420	806	53	the	the	DET
ftr-420	806	54	statute	statute	NOUN
ftr-420	806	55	;	;	PUNCT
ftr-420	806	56	and	and	CCONJ
ftr-420	806	57	(	(	PUNCT
ftr-420	806	58	c	c	NOUN
ftr-420	806	59	)	)	PUNCT
ftr-420	806	60	potential	potential	ADJ
ftr-420	806	61	abuse	abuse	NOUN
ftr-420	806	62	should	should	AUX
ftr-420	806	63	be	be	AUX
ftr-420	806	64	or	or	CCONJ
ftr-420	806	65	was	be	AUX
ftr-420	806	66	actually	actually	ADV
ftr-420	806	67	limited	limit	VERB
ftr-420	806	68	through	through	ADP
ftr-420	806	69	internal	internal	ADJ
ftr-420	806	70	bureaucratic	bureaucratic	ADJ
ftr-420	806	71	controls	control	NOUN
ftr-420	806	72	.	.	PUNCT
ftr-420	806	73	”	"	PUNCT
ftr-420	807	1	i	i	PRON
ftr-420	807	2	d.	d.	VERB
ftr-420	807	3	at	at	ADP
ftr-420	807	4	53	53	NUM
ftr-420	807	5	.	.	PUNCT
ftr-420	808	1	110	110	NUM
ftr-420	808	2	.	.	PUNCT
ftr-420	809	1	for	for	ADP
ftr-420	809	2	example	example	NOUN
ftr-420	809	3	,	,	PUNCT
ftr-420	809	4	professor	professor	PROPN
ftr-420	809	5	anita	anita	PROPN
ftr-420	809	6	allen	allen	PROPN
ftr-420	809	7	explained	explain	VERB
ftr-420	809	8	:	:	PUNCT
ftr-420	809	9	“	"	PUNCT
ftr-420	809	10	[	[	X
ftr-420	809	11	i]t	i]t	PRON
ftr-420	809	12	might	might	AUX
ftr-420	809	13	seem	seem	VERB
ftr-420	809	14	innocuous	innocuous	ADJ
ftr-420	809	15	to	to	PART
ftr-420	809	16	make	make	VERB
ftr-420	809	17	the	the	DET
ftr-420	809	18	assertion	assertion	NOUN
ftr-420	809	19	that	that	SCONJ
ftr-420	809	20	people	people	NOUN
ftr-420	809	21	should	should	AUX
ftr-420	809	22	be	be	AUX
ftr-420	809	23	able	able	ADJ
ftr-420	809	24	to	to	PART
ftr-420	809	25	control	control	VERB
ftr-420	809	26	personal	personal	ADJ
ftr-420	809	27	financial	financial	ADJ
ftr-420	809	28	data	datum	NOUN
ftr-420	809	29	,	,	PUNCT
ftr-420	809	30	until	until	SCONJ
ftr-420	809	31	one	one	PRON
ftr-420	809	32	realizes	realize	VERB
ftr-420	809	33	that	that	SCONJ
ftr-420	809	34	our	our	PRON
ftr-420	809	35	political	political	ADJ
ftr-420	809	36	obligations	obligation	NOUN
ftr-420	809	37	to	to	ADP
ftr-420	809	38	our	our	PRON
ftr-420	809	39	country	country	NOUN
ftr-420	809	40	and	and	CCONJ
ftr-420	809	41	fellow	fellow	ADJ
ftr-420	809	42	citizens	citizen	NOUN
ftr-420	809	43	make	make	VERB
ftr-420	809	44	that	that	PRON
ftr-420	809	45	impossible	impossible	ADJ
ftr-420	809	46	.	.	PUNCT
ftr-420	810	1	as	as	SCONJ
ftr-420	810	2	james	james	PROPN
ftr-420	810	3	rule	rule	PROPN
ftr-420	810	4	and	and	CCONJ
ftr-420	810	5	lawrence	lawrence	PROPN
ftr-420	810	6	hunter	hunter	PROPN
ftr-420	810	7	have	have	AUX
ftr-420	810	8	observed	observe	VERB
ftr-420	810	9	,	,	PUNCT
ftr-420	810	10	‘	'	PUNCT
ftr-420	810	11	if	if	SCONJ
ftr-420	810	12	governments	government	NOUN
ftr-420	810	13	are	be	AUX
ftr-420	810	14	expected	expect	VERB
ftr-420	810	15	to	to	PART
ftr-420	810	16	tax	tax	VERB
ftr-420	810	17	income	income	NOUN
ftr-420	810	18	or	or	CCONJ
ftr-420	810	19	commerce	commerce	NOUN
ftr-420	810	20	.	.	PUNCT
ftr-420	810	21	.	.	PUNCT
ftr-420	810	22	.	.	PUNCT
ftr-420	811	1	citizens	citizen	NOUN
ftr-420	811	2	can	can	AUX
ftr-420	811	3	hardly	hardly	ADV
ftr-420	811	4	expect	expect	VERB
ftr-420	811	5	control	control	NOUN
ftr-420	811	6	over	over	ADP
ftr-420	811	7	information	information	NOUN
ftr-420	811	8	about	about	ADP
ftr-420	811	9	their	their	PRON
ftr-420	811	10	personal	personal	ADJ
ftr-420	811	11	finances	finance	NOUN
ftr-420	811	12	.	.	PUNCT
ftr-420	811	13	’	'	PUNCT
ftr-420	811	14	”	"	PUNCT
ftr-420	811	15	anita	anita	PROPN
ftr-420	811	16	allen	allen	PROPN
ftr-420	811	17	,	,	PUNCT
ftr-420	811	18	supra	supra	PROPN
ftr-420	811	19	note	note	PROPN
ftr-420	811	20	93	93	NUM
ftr-420	811	21	,	,	PUNCT
ftr-420	811	22	at	at	ADP
ftr-420	811	23	pp	pp	ADV
ftr-420	811	24	.	.	PUNCT
ftr-420	812	1	7	7	NUM
ftr-420	812	2	-	-	SYM
ftr-420	812	3	9	9	NUM
ftr-420	812	4	,	,	PUNCT
ftr-420	812	5	n.	n.	NOUN
ftr-420	812	6	46	46	NUM
ftr-420	812	7	,	,	PUNCT
ftr-420	812	8	citing	cite	VERB
ftr-420	812	9	james	james	PROPN
ftr-420	812	10	rule	rule	PROPN
ftr-420	812	11	&	&	CCONJ
ftr-420	812	12	lawrence	lawrence	PROPN
ftr-420	812	13	hunter	hunter	PROPN
ftr-420	812	14	,	,	PUNCT
ftr-420	812	15	towards	towards	ADP
ftr-420	812	16	property	property	NOUN
ftr-420	812	17	rights	right	NOUN
ftr-420	812	18	in	in	ADP
ftr-420	812	19	personal	personal	ADJ
ftr-420	812	20	data	datum	NOUN
ftr-420	812	21	,	,	PUNCT
ftr-420	812	22	in	in	ADP
ftr-420	812	23	visions	vision	NOUN
ftr-420	812	24	of	of	ADP
ftr-420	812	25	privacy	privacy	NOUN
ftr-420	812	26	:	:	PUNCT
ftr-420	812	27	policy	policy	NOUN
ftr-420	812	28	choices	choice	NOUN
ftr-420	812	29	for	for	ADP
ftr-420	812	30	the	the	DET
ftr-420	812	31	digital	digital	ADJ
ftr-420	812	32	age	age	NOUN
ftr-420	812	33	,	,	PUNCT
ftr-420	812	34	at	at	ADP
ftr-420	812	35	168	168	NUM
ftr-420	812	36	,	,	PUNCT
ftr-420	812	37	16970	16970	NUM
ftr-420	812	38	(	(	PUNCT
ftr-420	812	39	colin	colin	PROPN
ftr-420	812	40	j.	j.	PROPN
ftr-420	812	41	bennett	bennett	PROPN
ftr-420	812	42	&	&	CCONJ
ftr-420	812	43	rebecca	rebecca	PROPN
ftr-420	812	44	grant	grant	PROPN
ftr-420	812	45	eds	ed	NOUN
ftr-420	812	46	.	.	PROPN
ftr-420	812	47	,	,	PUNCT
ftr-420	812	48	1966	1966	NUM
ftr-420	812	49	)	)	PUNCT
ftr-420	812	50	.	.	PUNCT
ftr-420	813	1	see	see	VERB
ftr-420	813	2	also	also	ADV
ftr-420	813	3	swire	swire	NOUN
ftr-420	813	4	,	,	PUNCT
ftr-420	813	5	supra	supra	PROPN
ftr-420	813	6	note	note	PROPN
ftr-420	813	7	88	88	NUM
ftr-420	813	8	,	,	PUNCT
ftr-420	813	9	at	at	ADP
ftr-420	813	10	485	485	NUM
ftr-420	813	11	,	,	PUNCT
ftr-420	813	12	noting	note	VERB
ftr-420	813	13	that	that	SCONJ
ftr-420	813	14	“	"	PUNCT
ftr-420	813	15	[	[	X
ftr-420	813	16	t]he	t]he	ADJ
ftr-420	813	17	government	government	NOUN
ftr-420	813	18	has	have	VERB
ftr-420	813	19	a	a	DET
ftr-420	813	20	strong	strong	ADJ
ftr-420	813	21	interest	interest	NOUN
ftr-420	813	22	in	in	ADP
ftr-420	813	23	receiving	receive	VERB
ftr-420	813	24	data	datum	NOUN
ftr-420	813	25	relevant	relevant	ADJ
ftr-420	813	26	to	to	ADP
ftr-420	813	27	its	its	PRON
ftr-420	813	28	financial	financial	ADJ
ftr-420	813	29	affairs	affair	NOUN
ftr-420	813	30	,	,	PUNCT
ftr-420	813	31	such	such	ADJ
ftr-420	813	32	as	as	ADP
ftr-420	813	33	collection	collection	NOUN
ftr-420	813	34	of	of	ADP
ftr-420	813	35	taxes	taxis	NOUN
ftr-420	813	36	and	and	CCONJ
ftr-420	813	37	distribution	distribution	NOUN
ftr-420	813	38	of	of	ADP
ftr-420	813	39	benefits	benefit	NOUN
ftr-420	813	40	.	.	PUNCT
ftr-420	813	41	.	.	PUNCT
ftr-420	813	42	.	.	PUNCT
ftr-420	813	43	.	.	PUNCT
ftr-420	814	1	for	for	ADP
ftr-420	814	2	the	the	DET
ftr-420	814	3	government	government	NOUN
ftr-420	814	4	,	,	PUNCT
ftr-420	814	5	when	when	SCONJ
ftr-420	814	6	collecting	collect	VERB
ftr-420	814	7	taxes	taxis	NOUN
ftr-420	814	8	,	,	PUNCT
ftr-420	814	9	access	access	NOUN
ftr-420	814	10	to	to	ADP
ftr-420	814	11	financial	financial	ADJ
ftr-420	814	12	records	record	NOUN
ftr-420	814	13	helps	help	VERB
ftr-420	814	14	correct	correct	ADJ
ftr-420	814	15	for	for	ADP
ftr-420	814	16	the	the	DET
ftr-420	814	17	sometimes	sometimes	ADV
ftr-420	814	18	overwhelming	overwhelming	ADJ
ftr-420	814	19	human	human	ADJ
ftr-420	814	20	temptation	temptation	NOUN
ftr-420	814	21	not	not	PART
ftr-420	814	22	to	to	PART
ftr-420	814	23	pay	pay	VERB
ftr-420	814	24	all	all	PRON
ftr-420	814	25	of	of	ADP
ftr-420	814	26	the	the	DET
ftr-420	814	27	taxes	taxis	NOUN
ftr-420	814	28	due	due	ADJ
ftr-420	814	29	by	by	ADP
ftr-420	814	30	law	law	NOUN
ftr-420	814	31	.	.	PUNCT
ftr-420	814	32	.	.	PUNCT
ftr-420	814	33	.	.	PUNCT
ftr-420	814	34	.	.	PUNCT
ftr-420	815	1	the[se	the[se	NOUN
ftr-420	815	2	]	]	X
ftr-420	815	3	arguments	argument	NOUN
ftr-420	815	4	do	do	AUX
ftr-420	815	5	not	not	PART
ftr-420	815	6	give	give	VERB
ftr-420	815	7	a	a	DET
ftr-420	815	8	reason	reason	NOUN
ftr-420	815	9	,	,	PUNCT
ftr-420	815	10	however	however	ADV
ftr-420	815	11	,	,	PUNCT
ftr-420	815	12	for	for	ADP
ftr-420	815	13	the	the	DET
ftr-420	815	14	irs	irs	PROPN
ftr-420	815	15	.	.	PUNCT
ftr-420	815	16	.	.	PUNCT
ftr-420	815	17	.	.	PUNCT
ftr-420	816	1	to	to	PART
ftr-420	816	2	share	share	VERB
ftr-420	816	3	information	information	NOUN
ftr-420	816	4	with	with	ADP
ftr-420	816	5	agencies	agency	NOUN
ftr-420	816	6	that	that	PRON
ftr-420	816	7	do	do	AUX
ftr-420	816	8	not	not	PART
ftr-420	816	9	need	need	VERB
ftr-420	816	10	the	the	DET
ftr-420	816	11	information	information	NOUN
ftr-420	816	12	to	to	PART
ftr-420	816	13	assist	assist	VERB
ftr-420	816	14	in	in	ADP
ftr-420	816	15	the	the	DET
ftr-420	816	16	government	government	NOUN
ftr-420	816	17	’s	’s	PART
ftr-420	816	18	financial	financial	ADJ
ftr-420	816	19	affairs	affair	NOUN
ftr-420	816	20	.	.	PUNCT
ftr-420	816	21	”	"	PUNCT
ftr-420	817	1	i	i	PRON
ftr-420	817	2	d.	d.	VERB
ftr-420	817	3	at	at	ADP
ftr-420	817	4	486	486	NUM
ftr-420	817	5	.	.	PUNCT
ftr-420	818	1	another	another	DET
ftr-420	818	2	reason	reason	NOUN
ftr-420	818	3	for	for	ADP
ftr-420	818	4	rejecting	reject	VERB
ftr-420	818	5	a	a	DET
ftr-420	818	6	citizen	citizen	NOUN
ftr-420	818	7	’s	’s	PART
ftr-420	818	8	claim	claim	NOUN
ftr-420	818	9	to	to	PART
ftr-420	818	10	conceal	conceal	VERB
ftr-420	818	11	sources	source	NOUN
ftr-420	818	12	of	of	ADP
ftr-420	818	13	income	income	NOUN
ftr-420	818	14	from	from	ADP
ftr-420	818	15	his	his	PRON
ftr-420	818	16	own	own	ADJ
ftr-420	818	17	government	government	NOUN
ftr-420	818	18	is	be	AUX
ftr-420	818	19	that	that	SCONJ
ftr-420	818	20	the	the	DET
ftr-420	818	21	government	government	NOUN
ftr-420	818	22	through	through	ADP
ftr-420	818	23	its	its	PRON
ftr-420	818	24	“	"	PUNCT
ftr-420	818	25	massive	massive	ADJ
ftr-420	818	26	.	.	PUNCT
ftr-420	818	27	.	.	PUNCT
ftr-420	818	28	.	.	PUNCT
ftr-420	819	1	economic	economic	ADJ
ftr-420	819	2	-	-	PUNCT
ftr-420	819	3	protective	protective	ADJ
ftr-420	819	4	intervention	intervention	NOUN
ftr-420	819	5	in	in	ADP
ftr-420	819	6	the	the	DET
ftr-420	819	7	form	form	NOUN
ftr-420	819	8	of	of	ADP
ftr-420	819	9	infrastructure	infrastructure	NOUN
ftr-420	819	10	,	,	PUNCT
ftr-420	819	11	government	government	NOUN
ftr-420	819	12	contracts	contract	NOUN
ftr-420	819	13	,	,	PUNCT
ftr-420	819	14	regulation	regulation	NOUN
ftr-420	819	15	,	,	PUNCT
ftr-420	819	16	licensing	licensing	NOUN
ftr-420	819	17	,	,	PUNCT
ftr-420	819	18	and	and	CCONJ
ftr-420	819	19	insurance	insurance	NOUN
ftr-420	819	20	,	,	PUNCT
ftr-420	819	21	”	"	PUNCT
ftr-420	819	22	is	be	AUX
ftr-420	819	23	already	already	ADV
ftr-420	819	24	“	"	PUNCT
ftr-420	819	25	involved	involve	VERB
ftr-420	819	26	”	"	PUNCT
ftr-420	819	27	in	in	ADP
ftr-420	819	28	one	one	NUM
ftr-420	819	29	’s	’s	PART
ftr-420	819	30	financial	financial	ADJ
ftr-420	819	31	affairs	affair	NOUN
ftr-420	819	32	.	.	PUNCT
ftr-420	820	1	linder	linder	PROPN
ftr-420	820	2	,	,	PUNCT
ftr-420	820	3	supra	supra	PROPN
ftr-420	820	4	note	note	PROPN
ftr-420	820	5	81	81	NUM
ftr-420	820	6	,	,	PUNCT
ftr-420	820	7	at	at	ADP
ftr-420	820	8	974	974	NUM
ftr-420	820	9	-	-	SYM
ftr-420	820	10	75	75	NUM
ftr-420	820	11	.	.	PUNCT
ftr-420	821	1	see	see	VERB
ftr-420	821	2	also	also	ADV
ftr-420	821	3	camp	camp	NOUN
ftr-420	821	4	,	,	PUNCT
ftr-420	821	5	supra	supra	PROPN
ftr-420	821	6	note	note	NOUN
ftr-420	821	7	47	47	NUM
ftr-420	821	8	,	,	PUNCT
ftr-420	821	9	at	at	ADP
ftr-420	821	10	16	16	NUM
ftr-420	821	11	,	,	PUNCT
ftr-420	821	12	arguing	argue	VERB
ftr-420	821	13	that	that	SCONJ
ftr-420	821	14	“	"	PUNCT
ftr-420	821	15	in	in	ADP
ftr-420	821	16	order	order	NOUN
ftr-420	821	17	to	to	PART
ftr-420	821	18	maintain	maintain	VERB
ftr-420	821	19	a	a	DET
ftr-420	821	20	voluntary	voluntary	ADJ
ftr-420	821	21	tax	tax	NOUN
ftr-420	821	22	reporting	reporting	NOUN
ftr-420	821	23	system	system	NOUN
ftr-420	821	24	,	,	PUNCT
ftr-420	821	25	the	the	DET
ftr-420	821	26	government	government	NOUN
ftr-420	821	27	must	must	AUX
ftr-420	821	28	have	have	VERB
ftr-420	821	29	access	access	NOUN
ftr-420	821	30	to	to	ADP
ftr-420	821	31	enough	enough	ADJ
ftr-420	821	32	information	information	NOUN
ftr-420	821	33	about	about	ADP
ftr-420	821	34	the	the	DET
ftr-420	821	35	taxpayer	taxpayer	NOUN
ftr-420	821	36	’s	’s	PART
ftr-420	821	37	transactions	transaction	NOUN
ftr-420	821	38	to	to	PART
ftr-420	821	39	monitor	monitor	VERB
ftr-420	821	40	,	,	PUNCT
ftr-420	821	41	verify	verify	VERB
ftr-420	821	42	,	,	PUNCT
ftr-420	821	43	and	and	CCONJ
ftr-420	821	44	enforce	enforce	VERB
ftr-420	821	45	the	the	DET
ftr-420	821	46	law	law	NOUN
ftr-420	821	47	.	.	PUNCT
ftr-420	821	48	”	"	PUNCT
ftr-420	822	1	2004	2004	NUM
ftr-420	822	2	]	]	PUNCT
ftr-420	822	3	sharing	share	VERB
ftr-420	822	4	bank	bank	NOUN
ftr-420	822	5	deposit	deposit	NOUN
ftr-420	822	6	information	information	NOUN
ftr-420	822	7	with	with	ADP
ftr-420	822	8	other	other	ADJ
ftr-420	822	9	countries	country	NOUN
ftr-420	822	10	648	648	NUM
ftr-420	822	11	extent	extent	NOUN
ftr-420	822	12	to	to	PART
ftr-420	822	13	which	which	PRON
ftr-420	822	14	the	the	DET
ftr-420	822	15	income	income	NOUN
ftr-420	822	16	tax	tax	NOUN
ftr-420	822	17	is	be	AUX
ftr-420	822	18	,	,	PUNCT
ftr-420	822	19	in	in	ADP
ftr-420	822	20	fact	fact	NOUN
ftr-420	822	21	,	,	PUNCT
ftr-420	822	22	paid	pay	VERB
ftr-420	822	23	by	by	ADP
ftr-420	822	24	those	those	PRON
ftr-420	822	25	that	that	PRON
ftr-420	822	26	the	the	DET
ftr-420	822	27	code	code	NOUN
ftr-420	822	28	purports	purport	VERB
ftr-420	822	29	to	to	PART
ftr-420	822	30	tax.111	tax.111	VERB
ftr-420	822	31	concern	concern	NOUN
ftr-420	822	32	for	for	ADP
ftr-420	822	33	open	open	ADJ
ftr-420	822	34	public	public	ADJ
ftr-420	822	35	debate	debate	NOUN
ftr-420	822	36	and	and	CCONJ
ftr-420	822	37	government	government	NOUN
ftr-420	822	38	accountability	accountability	NOUN
ftr-420	822	39	has	have	AUX
ftr-420	822	40	led	lead	VERB
ftr-420	822	41	some	some	PRON
ftr-420	822	42	to	to	PART
ftr-420	822	43	conclude	conclude	VERB
ftr-420	822	44	that	that	SCONJ
ftr-420	822	45	not	not	PART
ftr-420	822	46	only	only	ADV
ftr-420	822	47	the	the	DET
ftr-420	822	48	government	government	NOUN
ftr-420	822	49	,	,	PUNCT
ftr-420	822	50	but	but	CCONJ
ftr-420	822	51	even	even	ADV
ftr-420	822	52	one	one	NUM
ftr-420	822	53	’s	’s	PART
ftr-420	822	54	fellow	fellow	ADJ
ftr-420	822	55	citizens	citizen	NOUN
ftr-420	822	56	should	should	AUX
ftr-420	822	57	have	have	VERB
ftr-420	822	58	access	access	NOUN
ftr-420	822	59	to	to	ADP
ftr-420	822	60	the	the	DET
ftr-420	822	61	information	information	NOUN
ftr-420	822	62	on	on	ADP
ftr-420	822	63	one	one	NUM
ftr-420	822	64	’s	’s	PART
ftr-420	822	65	tax	tax	NOUN
ftr-420	822	66	return	return	NOUN
ftr-420	822	67	.	.	PUNCT
ftr-420	823	1	for	for	ADP
ftr-420	823	2	example	example	NOUN
ftr-420	823	3	,	,	PUNCT
ftr-420	823	4	in	in	ADP
ftr-420	823	5	the112	the112	PROPN
ftr-420	823	6	1920	1920	NUM
ftr-420	823	7	’s	’	NOUN
ftr-420	823	8	and	and	CCONJ
ftr-420	823	9	1930	1930	NUM
ftr-420	823	10	’s	’s	PART
ftr-420	823	11	,	,	PUNCT
ftr-420	823	12	the	the	DET
ftr-420	823	13	progressives	progressive	NOUN
ftr-420	823	14	sought	seek	VERB
ftr-420	823	15	to	to	PART
ftr-420	823	16	institute	institute	VERB
ftr-420	823	17	public	public	ADJ
ftr-420	823	18	inspection	inspection	NOUN
ftr-420	823	19	of	of	ADP
ftr-420	823	20	tax	tax	NOUN
ftr-420	823	21	returns	return	NOUN
ftr-420	823	22	.	.	PUNCT
ftr-420	824	1	however	however	ADV
ftr-420	824	2	,	,	PUNCT
ftr-420	824	3	the	the	DET
ftr-420	824	4	view	view	NOUN
ftr-420	824	5	that	that	SCONJ
ftr-420	824	6	tax	tax	NOUN
ftr-420	824	7	returns	return	NOUN
ftr-420	824	8	should	should	AUX
ftr-420	824	9	be	be	AUX
ftr-420	824	10	made	make	VERB
ftr-420	824	11	public	public	ADJ
ftr-420	824	12	has	have	AUX
ftr-420	824	13	not113	not113	PROPN
ftr-420	824	14	prevailed	prevail	VERB
ftr-420	824	15	(	(	PUNCT
ftr-420	824	16	although	although	SCONJ
ftr-420	824	17	tax	tax	NOUN
ftr-420	824	18	return	return	NOUN
ftr-420	824	19	information	information	NOUN
ftr-420	824	20	does	do	AUX
ftr-420	824	21	become	become	VERB
ftr-420	824	22	public	public	ADJ
ftr-420	824	23	when	when	SCONJ
ftr-420	824	24	a	a	DET
ftr-420	824	25	taxpayer	taxpayer	NOUN
ftr-420	824	26	challenges	challenge	VERB
ftr-420	824	27	the	the	DET
ftr-420	824	28	irs	irs	PROPN
ftr-420	824	29	determination	determination	NOUN
ftr-420	824	30	of	of	ADP
ftr-420	824	31	his	his	PRON
ftr-420	824	32	tax	tax	NOUN
ftr-420	824	33	liability	liability	NOUN
ftr-420	824	34	in	in	ADP
ftr-420	824	35	the	the	DET
ftr-420	824	36	tax	tax	NOUN
ftr-420	824	37	court).114	court).114	PROPN
ftr-420	824	38	congress	congress	PROPN
ftr-420	824	39	has	have	AUX
ftr-420	824	40	recognized	recognize	VERB
ftr-420	824	41	that	that	SCONJ
ftr-420	824	42	taxpayers	taxpayer	NOUN
ftr-420	824	43	have	have	VERB
ftr-420	824	44	an	an	DET
ftr-420	824	45	important	important	ADJ
ftr-420	824	46	interest	interest	NOUN
ftr-420	824	47	in	in	ADP
ftr-420	824	48	the	the	DET
ftr-420	824	49	privacy	privacy	NOUN
ftr-420	824	50	of	of	ADP
ftr-420	824	51	the	the	DET
ftr-420	824	52	financial	financial	ADJ
ftr-420	824	53	information	information	NOUN
ftr-420	824	54	about	about	ADP
ftr-420	824	55	them	they	PRON
ftr-420	824	56	collected	collect	VERB
ftr-420	824	57	by	by	ADP
ftr-420	824	58	the	the	DET
ftr-420	824	59	irs	irs	PROPN
ftr-420	824	60	even115	even115	PROPN
ftr-420	824	61	111	111	NUM
ftr-420	824	62	.	.	PUNCT
ftr-420	825	1	see	see	VERB
ftr-420	825	2	julie	julie	PROPN
ftr-420	825	3	roin	roin	PROPN
ftr-420	825	4	,	,	PUNCT
ftr-420	825	5	“	"	PUNCT
ftr-420	825	6	competition	competition	NOUN
ftr-420	825	7	and	and	CCONJ
ftr-420	825	8	evasion	evasion	NOUN
ftr-420	825	9	:	:	PUNCT
ftr-420	825	10	another	another	DET
ftr-420	825	11	perspective	perspective	NOUN
ftr-420	825	12	on	on	ADP
ftr-420	825	13	international	international	ADJ
ftr-420	825	14	competition	competition	NOUN
ftr-420	825	15	,	,	PUNCT
ftr-420	825	16	”	"	PUNCT
ftr-420	825	17	80	80	NUM
ftr-420	825	18	geo	geo	PROPN
ftr-420	825	19	l.	l.	PROPN
ftr-420	825	20	j.	j.	PROPN
ftr-420	825	21	543	543	NUM
ftr-420	825	22	(	(	PUNCT
ftr-420	825	23	2001	2001	NUM
ftr-420	825	24	)	)	PUNCT
ftr-420	825	25	,	,	PUNCT
ftr-420	825	26	at	at	ADP
ftr-420	825	27	599	599	NUM
ftr-420	825	28	-	-	SYM
ftr-420	825	29	600	600	NUM
ftr-420	825	30	,	,	PUNCT
ftr-420	825	31	discussing	discuss	VERB
ftr-420	825	32	the	the	DET
ftr-420	825	33	importance	importance	NOUN
ftr-420	825	34	of	of	ADP
ftr-420	825	35	“	"	PUNCT
ftr-420	825	36	transparency	transparency	NOUN
ftr-420	825	37	”	"	PUNCT
ftr-420	825	38	and	and	CCONJ
ftr-420	825	39	how	how	SCONJ
ftr-420	825	40	“	"	PUNCT
ftr-420	825	41	self	self	NOUN
ftr-420	825	42	-	-	PUNCT
ftr-420	825	43	help	help	NOUN
ftr-420	825	44	methods	method	NOUN
ftr-420	825	45	of	of	ADP
ftr-420	825	46	tax	tax	NOUN
ftr-420	825	47	reduction	reduction	NOUN
ftr-420	825	48	made	make	VERB
ftr-420	825	49	available	available	ADJ
ftr-420	825	50	through	through	ADP
ftr-420	825	51	the	the	DET
ftr-420	825	52	use	use	NOUN
ftr-420	825	53	of	of	ADP
ftr-420	825	54	tax	tax	NOUN
ftr-420	825	55	havens	haven	NOUN
ftr-420	825	56	”	"	PUNCT
ftr-420	825	57	are	be	AUX
ftr-420	825	58	an	an	DET
ftr-420	825	59	obstacle	obstacle	NOUN
ftr-420	825	60	to	to	ADP
ftr-420	825	61	making	make	VERB
ftr-420	825	62	“	"	PUNCT
ftr-420	825	63	[	[	X
ftr-420	825	64	p]ublic	p]ublic	ADJ
ftr-420	825	65	officials	official	NOUN
ftr-420	825	66	.	.	PUNCT
ftr-420	825	67	.	.	PUNCT
ftr-420	825	68	.	.	PUNCT
ftr-420	826	1	properly	properly	ADV
ftr-420	826	2	accountable	accountable	ADJ
ftr-420	826	3	for	for	ADP
ftr-420	826	4	their	their	PRON
ftr-420	826	5	actions	action	NOUN
ftr-420	826	6	.	.	PUNCT
ftr-420	826	7	”	"	PUNCT
ftr-420	827	1	see	see	VERB
ftr-420	827	2	further	further	ADJ
ftr-420	827	3	discussion	discussion	NOUN
ftr-420	827	4	at	at	ADP
ftr-420	827	5	infra	infra	NOUN
ftr-420	827	6	notes	note	VERB
ftr-420	827	7	201	201	NUM
ftr-420	827	8	-	-	SYM
ftr-420	827	9	02	02	NUM
ftr-420	827	10	and	and	CCONJ
ftr-420	827	11	accompanying	accompany	VERB
ftr-420	827	12	text	text	NOUN
ftr-420	827	13	.	.	PUNCT
ftr-420	828	1	112	112	NUM
ftr-420	828	2	.	.	PUNCT
ftr-420	829	1	see	see	VERB
ftr-420	829	2	linder	linder	PROPN
ftr-420	829	3	,	,	PUNCT
ftr-420	829	4	supra	supra	PROPN
ftr-420	829	5	note	note	PROPN
ftr-420	829	6	81	81	NUM
ftr-420	829	7	,	,	PUNCT
ftr-420	829	8	recommending	recommend	VERB
ftr-420	829	9	that	that	SCONJ
ftr-420	829	10	the	the	DET
ftr-420	829	11	tax	tax	NOUN
ftr-420	829	12	returns	return	NOUN
ftr-420	829	13	of	of	ADP
ftr-420	829	14	millionaires	millionaire	NOUN
ftr-420	829	15	be	be	AUX
ftr-420	829	16	made	make	VERB
ftr-420	829	17	public	public	ADJ
ftr-420	829	18	to	to	PART
ftr-420	829	19	foster	foster	VERB
ftr-420	829	20	public	public	ADJ
ftr-420	829	21	debate	debate	NOUN
ftr-420	829	22	about	about	ADP
ftr-420	829	23	income	income	NOUN
ftr-420	829	24	disparities	disparity	NOUN
ftr-420	829	25	and	and	CCONJ
ftr-420	829	26	redistribution	redistribution	NOUN
ftr-420	829	27	.	.	PUNCT
ftr-420	830	1	he	he	PRON
ftr-420	830	2	argues	argue	VERB
ftr-420	830	3	that	that	SCONJ
ftr-420	830	4	this	this	PRON
ftr-420	830	5	“	"	PUNCT
ftr-420	830	6	would	would	AUX
ftr-420	830	7	vindicate	vindicate	VERB
ftr-420	830	8	the	the	DET
ftr-420	830	9	principle	principle	NOUN
ftr-420	830	10	that	that	SCONJ
ftr-420	830	11	in	in	ADP
ftr-420	830	12	a	a	DET
ftr-420	830	13	highly	highly	ADV
ftr-420	830	14	interdependent	interdependent	ADJ
ftr-420	830	15	economy	economy	NOUN
ftr-420	830	16	and	and	CCONJ
ftr-420	830	17	a	a	DET
ftr-420	830	18	democratic	democratic	ADJ
ftr-420	830	19	state	state	NOUN
ftr-420	830	20	‘	'	PUNCT
ftr-420	830	21	there	there	PRON
ftr-420	830	22	should	should	AUX
ftr-420	830	23	be	be	AUX
ftr-420	830	24	no	no	DET
ftr-420	830	25	secrecy	secrecy	NOUN
ftr-420	830	26	in	in	ADP
ftr-420	830	27	the	the	DET
ftr-420	830	28	transactions	transaction	NOUN
ftr-420	830	29	between	between	ADP
ftr-420	830	30	any	any	DET
ftr-420	830	31	citizen	citizen	NOUN
ftr-420	830	32	and	and	CCONJ
ftr-420	830	33	his	his	PRON
ftr-420	830	34	government	government	NOUN
ftr-420	830	35	.	.	PUNCT
ftr-420	830	36	’	'	PUNCT
ftr-420	830	37	”	"	PUNCT
ftr-420	831	1	i	i	PRON
ftr-420	831	2	d.	d.	VERB
ftr-420	831	3	at	at	ADP
ftr-420	831	4	976	976	NUM
ftr-420	831	5	&	&	CCONJ
ftr-420	831	6	n.157	n.157	ADV
ftr-420	831	7	,	,	PUNCT
ftr-420	831	8	quoting	quote	VERB
ftr-420	831	9	67	67	NUM
ftr-420	831	10	cong	cong	NOUN
ftr-420	831	11	.	.	PUNCT
ftr-420	832	1	rec	rec	PROPN
ftr-420	832	2	.	.	PROPN
ftr-420	832	3	892	892	NUM
ftr-420	832	4	(	(	PUNCT
ftr-420	832	5	1925	1925	NUM
ftr-420	832	6	)	)	PUNCT
ftr-420	832	7	(	(	PUNCT
ftr-420	832	8	statement	statement	NOUN
ftr-420	832	9	of	of	ADP
ftr-420	832	10	rep	rep	PROPN
ftr-420	832	11	.	.	PROPN
ftr-420	832	12	griffin	griffin	PROPN
ftr-420	832	13	)	)	PUNCT
ftr-420	832	14	.	.	PUNCT
ftr-420	833	1	for	for	ADP
ftr-420	833	2	a	a	DET
ftr-420	833	3	recent	recent	ADJ
ftr-420	833	4	proposal	proposal	NOUN
ftr-420	833	5	for	for	ADP
ftr-420	833	6	disclosure	disclosure	NOUN
ftr-420	833	7	of	of	ADP
ftr-420	833	8	corporate	corporate	ADJ
ftr-420	833	9	returns	return	NOUN
ftr-420	833	10	,	,	PUNCT
ftr-420	833	11	see	see	VERB
ftr-420	833	12	theodore	theodore	PROPN
ftr-420	833	13	s.	s.	PROPN
ftr-420	833	14	sims	sims	PROPN
ftr-420	833	15	,	,	PUNCT
ftr-420	833	16	“	"	PUNCT
ftr-420	833	17	corporate	corporate	ADJ
ftr-420	833	18	tax	tax	NOUN
ftr-420	833	19	returns	return	NOUN
ftr-420	833	20	:	:	PUNCT
ftr-420	833	21	beyond	beyond	ADP
ftr-420	833	22	disclosure	disclosure	NOUN
ftr-420	833	23	,	,	PUNCT
ftr-420	833	24	”	"	PUNCT
ftr-420	833	25	96	96	NUM
ftr-420	833	26	tax	tax	NOUN
ftr-420	833	27	notes	note	NOUN
ftr-420	833	28	735	735	NUM
ftr-420	833	29	(	(	PUNCT
ftr-420	833	30	july	july	PROPN
ftr-420	833	31	29	29	NUM
ftr-420	833	32	,	,	PUNCT
ftr-420	833	33	2002	2002	NUM
ftr-420	833	34	)	)	PUNCT
ftr-420	833	35	.	.	PUNCT
ftr-420	834	1	he	he	PRON
ftr-420	834	2	suggests	suggest	VERB
ftr-420	834	3	that	that	SCONJ
ftr-420	834	4	such	such	ADJ
ftr-420	834	5	disclosure	disclosure	NOUN
ftr-420	834	6	“	"	PUNCT
ftr-420	834	7	could	could	AUX
ftr-420	834	8	pave	pave	VERB
ftr-420	834	9	the	the	DET
ftr-420	834	10	way	way	NOUN
ftr-420	834	11	for	for	ADP
ftr-420	834	12	bringing	bring	VERB
ftr-420	834	13	non	non	ADJ
ftr-420	834	14	-	-	ADJ
ftr-420	834	15	governmental	governmental	ADJ
ftr-420	834	16	energies	energy	NOUN
ftr-420	834	17	to	to	PART
ftr-420	834	18	bear	bear	VERB
ftr-420	834	19	on	on	ADP
ftr-420	834	20	the	the	DET
ftr-420	834	21	effort	effort	NOUN
ftr-420	834	22	to	to	PART
ftr-420	834	23	police	police	VERB
ftr-420	834	24	corporate	corporate	ADJ
ftr-420	834	25	tax	tax	NOUN
ftr-420	834	26	shelters	shelter	NOUN
ftr-420	834	27	,	,	PUNCT
ftr-420	834	28	through	through	ADP
ftr-420	834	29	a	a	DET
ftr-420	834	30	system	system	NOUN
ftr-420	834	31	of	of	ADP
ftr-420	834	32	rewards	reward	NOUN
ftr-420	834	33	to	to	ADP
ftr-420	834	34	private	private	ADJ
ftr-420	834	35	auditors	auditor	NOUN
ftr-420	834	36	who	who	PRON
ftr-420	834	37	brought	bring	VERB
ftr-420	834	38	such	such	ADJ
ftr-420	834	39	schemes	scheme	NOUN
ftr-420	834	40	to	to	ADP
ftr-420	834	41	light	light	NOUN
ftr-420	834	42	and	and	CCONJ
ftr-420	834	43	to	to	PART
ftr-420	834	44	heel	heel	VERB
ftr-420	834	45	.	.	PUNCT
ftr-420	834	46	”	"	PUNCT
ftr-420	835	1	i	i	PRON
ftr-420	835	2	d.	d.	PROPN
ftr-420	835	3	113	113	NUM
ftr-420	835	4	.	.	PUNCT
ftr-420	836	1	see	see	VERB
ftr-420	836	2	linder	linder	PROPN
ftr-420	836	3	,	,	PUNCT
ftr-420	836	4	supra	supra	PROPN
ftr-420	836	5	note	note	PROPN
ftr-420	836	6	81	81	NUM
ftr-420	836	7	,	,	PUNCT
ftr-420	836	8	at	at	ADP
ftr-420	836	9	962	962	NUM
ftr-420	836	10	-	-	SYM
ftr-420	836	11	65	65	NUM
ftr-420	836	12	.	.	PUNCT
ftr-420	837	1	he	he	PRON
ftr-420	837	2	notes	note	VERB
ftr-420	837	3	that	that	SCONJ
ftr-420	837	4	“	"	PUNCT
ftr-420	837	5	for	for	ADP
ftr-420	837	6	two	two	NUM
ftr-420	837	7	decades	decade	NOUN
ftr-420	837	8	after	after	ADP
ftr-420	837	9	1913	1913	NUM
ftr-420	837	10	,	,	PUNCT
ftr-420	837	11	progressives	progressive	NOUN
ftr-420	837	12	in	in	ADP
ftr-420	837	13	congress	congress	PROPN
ftr-420	837	14	used	use	VERB
ftr-420	837	15	the	the	DET
ftr-420	837	16	enactment	enactment	NOUN
ftr-420	837	17	of	of	ADP
ftr-420	837	18	every	every	DET
ftr-420	837	19	revenue	revenue	NOUN
ftr-420	837	20	act	act	NOUN
ftr-420	837	21	to	to	PART
ftr-420	837	22	debate	debate	VERB
ftr-420	837	23	the	the	DET
ftr-420	837	24	issue	issue	NOUN
ftr-420	837	25	of	of	ADP
ftr-420	837	26	publicity	publicity	NOUN
ftr-420	837	27	of	of	ADP
ftr-420	837	28	income	income	NOUN
ftr-420	837	29	tax	tax	NOUN
ftr-420	837	30	returns	return	NOUN
ftr-420	837	31	.	.	PUNCT
ftr-420	837	32	”	"	PUNCT
ftr-420	838	1	i	i	PRON
ftr-420	838	2	d.	d.	VERB
ftr-420	838	3	at	at	ADP
ftr-420	838	4	963	963	NUM
ftr-420	838	5	.	.	PUNCT
ftr-420	839	1	for	for	ADP
ftr-420	839	2	further	further	ADJ
ftr-420	839	3	discussion	discussion	NOUN
ftr-420	839	4	of	of	ADP
ftr-420	839	5	this	this	DET
ftr-420	839	6	history	history	NOUN
ftr-420	839	7	,	,	PUNCT
ftr-420	839	8	see	see	VERB
ftr-420	839	9	marjorie	marjorie	PROPN
ftr-420	839	10	e.	e.	PROPN
ftr-420	839	11	kornhauser	kornhauser	PROPN
ftr-420	839	12	,	,	PUNCT
ftr-420	839	13	“	"	PUNCT
ftr-420	839	14	more	more	ADV
ftr-420	839	15	historical	historical	ADJ
ftr-420	839	16	perspective	perspective	NOUN
ftr-420	839	17	on	on	ADP
ftr-420	839	18	publication	publication	NOUN
ftr-420	839	19	of	of	ADP
ftr-420	839	20	corporate	corporate	ADJ
ftr-420	839	21	returns	return	NOUN
ftr-420	839	22	,	,	PUNCT
ftr-420	839	23	”	"	PUNCT
ftr-420	839	24	96	96	NUM
ftr-420	839	25	tax	tax	NOUN
ftr-420	839	26	notes	note	NOUN
ftr-420	839	27	745	745	NUM
ftr-420	839	28	(	(	PUNCT
ftr-420	839	29	july	july	PROPN
ftr-420	839	30	29	29	NUM
ftr-420	839	31	,	,	PUNCT
ftr-420	839	32	2002	2002	NUM
ftr-420	839	33	)	)	PUNCT
ftr-420	839	34	(	(	PUNCT
ftr-420	839	35	describing	describe	VERB
ftr-420	839	36	debates	debate	NOUN
ftr-420	839	37	of	of	ADP
ftr-420	839	38	1934	1934	NUM
ftr-420	839	39	-	-	SYM
ftr-420	839	40	35	35	NUM
ftr-420	839	41	)	)	PUNCT
ftr-420	839	42	.	.	PUNCT
ftr-420	840	1	114	114	NUM
ftr-420	840	2	.	.	PUNCT
ftr-420	840	3	see	see	VERB
ftr-420	840	4	generally	generally	ADV
ftr-420	840	5	,	,	PUNCT
ftr-420	840	6	diane	diane	NOUN
ftr-420	840	7	m.	m.	NOUN
ftr-420	840	8	ring	ring	NOUN
ftr-420	840	9	,	,	PUNCT
ftr-420	840	10	“	"	PUNCT
ftr-420	840	11	on	on	ADP
ftr-420	840	12	the	the	DET
ftr-420	840	13	frontier	frontier	NOUN
ftr-420	840	14	of	of	ADP
ftr-420	840	15	procedural	procedural	ADJ
ftr-420	840	16	innovation	innovation	NOUN
ftr-420	840	17	:	:	PUNCT
ftr-420	840	18	advance	advance	NOUN
ftr-420	840	19	pricing	pricing	NOUN
ftr-420	840	20	agreements	agreement	NOUN
ftr-420	840	21	and	and	CCONJ
ftr-420	840	22	the	the	DET
ftr-420	840	23	struggle	struggle	NOUN
ftr-420	840	24	to	to	PART
ftr-420	840	25	allocate	allocate	VERB
ftr-420	840	26	income	income	NOUN
ftr-420	840	27	for	for	ADP
ftr-420	840	28	cross	cross	NOUN
ftr-420	840	29	border	border	NOUN
ftr-420	840	30	taxation	taxation	NOUN
ftr-420	840	31	,	,	PUNCT
ftr-420	840	32	”	"	PUNCT
ftr-420	840	33	21	21	NUM
ftr-420	840	34	mich	mich	X
ftr-420	840	35	.	.	PUNCT
ftr-420	841	1	j.	j.	PROPN
ftr-420	841	2	int’l	int’l	PROPN
ftr-420	841	3	l.	l.	PROPN
ftr-420	841	4	143	143	PROPN
ftr-420	841	5	(	(	PUNCT
ftr-420	841	6	winter	winter	NOUN
ftr-420	841	7	2000	2000	NUM
ftr-420	841	8	)	)	PUNCT
ftr-420	841	9	,	,	PUNCT
ftr-420	841	10	at	at	ADP
ftr-420	841	11	208	208	NUM
ftr-420	841	12	,	,	PUNCT
ftr-420	841	13	noting	note	VERB
ftr-420	841	14	that	that	SCONJ
ftr-420	841	15	“	"	PUNCT
ftr-420	841	16	[	[	X
ftr-420	841	17	i]n	i]n	ADJ
ftr-420	841	18	litigation	litigation	NOUN
ftr-420	841	19	,	,	PUNCT
ftr-420	841	20	.	.	PUNCT
ftr-420	841	21	.	.	PUNCT
ftr-420	841	22	.	.	PUNCT
ftr-420	842	1	most	most	ADJ
ftr-420	842	2	taxpayer	taxpayer	NOUN
ftr-420	842	3	information	information	NOUN
ftr-420	842	4	may	may	AUX
ftr-420	842	5	be	be	AUX
ftr-420	842	6	released	release	VERB
ftr-420	842	7	in	in	ADP
ftr-420	842	8	the	the	DET
ftr-420	842	9	form	form	NOUN
ftr-420	842	10	of	of	ADP
ftr-420	842	11	court	court	NOUN
ftr-420	842	12	opinions	opinion	NOUN
ftr-420	842	13	and	and	CCONJ
ftr-420	842	14	other	other	ADJ
ftr-420	842	15	litigation	litigation	NOUN
ftr-420	842	16	documents	document	NOUN
ftr-420	842	17	.	.	PUNCT
ftr-420	842	18	”	"	PUNCT
ftr-420	843	1	she	she	PRON
ftr-420	843	2	explains	explain	VERB
ftr-420	843	3	that	that	SCONJ
ftr-420	843	4	one	one	NUM
ftr-420	843	5	reason	reason	NOUN
ftr-420	843	6	for	for	ADP
ftr-420	843	7	this	this	PRON
ftr-420	843	8	is	be	AUX
ftr-420	843	9	“	"	PUNCT
ftr-420	843	10	a	a	DET
ftr-420	843	11	powerful	powerful	ADJ
ftr-420	843	12	vision	vision	NOUN
ftr-420	843	13	about	about	ADP
ftr-420	843	14	the	the	DET
ftr-420	843	15	importance	importance	NOUN
ftr-420	843	16	of	of	ADP
ftr-420	843	17	a	a	DET
ftr-420	843	18	public	public	ADJ
ftr-420	843	19	judicial	judicial	ADJ
ftr-420	843	20	process	process	NOUN
ftr-420	843	21	,	,	PUNCT
ftr-420	843	22	as	as	ADV
ftr-420	843	23	well	well	ADV
ftr-420	843	24	as	as	ADP
ftr-420	843	25	the	the	DET
ftr-420	843	26	likelihood	likelihood	NOUN
ftr-420	843	27	that	that	SCONJ
ftr-420	843	28	taxpayer	taxpayer	NOUN
ftr-420	843	29	data	datum	NOUN
ftr-420	843	30	revealed	reveal	VERB
ftr-420	843	31	in	in	ADP
ftr-420	843	32	a	a	DET
ftr-420	843	33	case	case	NOUN
ftr-420	843	34	will	will	AUX
ftr-420	843	35	usually	usually	ADV
ftr-420	843	36	be	be	AUX
ftr-420	843	37	at	at	ADP
ftr-420	843	38	least	least	ADJ
ftr-420	843	39	several	several	ADJ
ftr-420	843	40	years	year	NOUN
ftr-420	843	41	out	out	ADP
ftr-420	843	42	of	of	ADP
ftr-420	843	43	date	date	NOUN
ftr-420	843	44	.	.	PUNCT
ftr-420	843	45	”	"	PUNCT
ftr-420	844	1	115	115	NUM
ftr-420	844	2	.	.	PUNCT
ftr-420	845	1	by	by	ADP
ftr-420	845	2	contrast	contrast	NOUN
ftr-420	845	3	,	,	PUNCT
ftr-420	845	4	linder	linder	PROPN
ftr-420	845	5	argues	argue	VERB
ftr-420	845	6	that	that	SCONJ
ftr-420	845	7	,	,	PUNCT
ftr-420	845	8	at	at	ADP
ftr-420	845	9	least	least	ADJ
ftr-420	845	10	as	as	ADV
ftr-420	845	11	far	far	ADV
ftr-420	845	12	as	as	SCONJ
ftr-420	845	13	the	the	DET
ftr-420	845	14	tax	tax	NOUN
ftr-420	845	15	returns	return	NOUN
ftr-420	845	16	of	of	ADP
ftr-420	845	17	millionaires	millionaire	NOUN
ftr-420	845	18	are	be	AUX
ftr-420	845	19	concerned	concern	VERB
ftr-420	845	20	,	,	PUNCT
ftr-420	845	21	“	"	PUNCT
ftr-420	845	22	no	no	DET
ftr-420	845	23	legitimate	legitimate	ADJ
ftr-420	845	24	privacy	privacy	NOUN
ftr-420	845	25	interest	interest	NOUN
ftr-420	845	26	exists	exist	VERB
ftr-420	845	27	that	that	PRON
ftr-420	845	28	would	would	AUX
ftr-420	845	29	require	require	VERB
ftr-420	845	30	accommodation	accommodation	NOUN
ftr-420	845	31	.	.	PUNCT
ftr-420	845	32	”	"	PUNCT
ftr-420	846	1	linder	linder	PROPN
ftr-420	846	2	,	,	PUNCT
ftr-420	846	3	supra	supra	PROPN
ftr-420	846	4	note	note	PROPN
ftr-420	846	5	81	81	NUM
ftr-420	846	6	,	,	PUNCT
ftr-420	846	7	at	at	ADP
ftr-420	846	8	969	969	NUM
ftr-420	846	9	.	.	PUNCT
ftr-420	847	1	his	his	PRON
ftr-420	847	2	article	article	NOUN
ftr-420	847	3	begins	begin	VERB
ftr-420	847	4	with	with	ADP
ftr-420	847	5	the	the	DET
ftr-420	847	6	following	follow	VERB
ftr-420	847	7	quotation	quotation	NOUN
ftr-420	847	8	:	:	PUNCT
ftr-420	847	9	“	"	PUNCT
ftr-420	847	10	as	as	ADV
ftr-420	847	11	far	far	ADV
ftr-420	847	12	as	as	SCONJ
ftr-420	847	13	taxation	taxation	NOUN
ftr-420	847	14	is	be	AUX
ftr-420	847	15	concerned	concern	VERB
ftr-420	847	16	,	,	PUNCT
ftr-420	847	17	there	there	PRON
ftr-420	847	18	ought	ought	AUX
ftr-420	847	19	to	to	PART
ftr-420	847	20	be	be	AUX
ftr-420	847	21	nothing	nothing	PRON
ftr-420	847	22	‘	'	PUNCT
ftr-420	847	23	private	private	ADJ
ftr-420	847	24	’	'	PUNCT
ftr-420	847	25	about	about	ADP
ftr-420	847	26	the	the	DET
ftr-420	847	27	614	614	NUM
ftr-420	847	28	florida	florida	PROPN
ftr-420	847	29	tax	tax	NOUN
ftr-420	847	30	review	review	NOUN
ftr-420	847	31	[	[	X
ftr-420	847	32	vol.6:6	vol.6:6	NOUN
ftr-420	847	33	though	though	SCONJ
ftr-420	847	34	that	that	SCONJ
ftr-420	847	35	interest	interest	NOUN
ftr-420	847	36	must	must	AUX
ftr-420	847	37	yield	yield	VERB
ftr-420	847	38	when	when	SCONJ
ftr-420	847	39	it	it	PRON
ftr-420	847	40	conflicts	conflict	VERB
ftr-420	847	41	with	with	ADP
ftr-420	847	42	the	the	DET
ftr-420	847	43	government	government	NOUN
ftr-420	847	44	’s	’s	PART
ftr-420	847	45	need	need	NOUN
ftr-420	847	46	to	to	PART
ftr-420	847	47	accurately	accurately	ADV
ftr-420	847	48	determine	determine	VERB
ftr-420	847	49	and	and	CCONJ
ftr-420	847	50	collect	collect	VERB
ftr-420	847	51	the	the	DET
ftr-420	847	52	income	income	NOUN
ftr-420	847	53	tax	tax	NOUN
ftr-420	847	54	.	.	PUNCT
ftr-420	848	1	thus	thus	ADV
ftr-420	848	2	,	,	PUNCT
ftr-420	848	3	congress	congress	PROPN
ftr-420	848	4	has	have	AUX
ftr-420	848	5	adopted	adopt	VERB
ftr-420	848	6	a	a	DET
ftr-420	848	7	compromise	compromise	NOUN
ftr-420	848	8	position	position	NOUN
ftr-420	848	9	.	.	PUNCT
ftr-420	849	1	the	the	DET
ftr-420	849	2	irs	irs	PROPN
ftr-420	849	3	may	may	AUX
ftr-420	849	4	have	have	VERB
ftr-420	849	5	access	access	NOUN
ftr-420	849	6	to	to	ADP
ftr-420	849	7	financial	financial	ADJ
ftr-420	849	8	information	information	NOUN
ftr-420	849	9	required	require	VERB
ftr-420	849	10	to	to	PART
ftr-420	849	11	enforce	enforce	VERB
ftr-420	849	12	the	the	DET
ftr-420	849	13	tax	tax	NOUN
ftr-420	849	14	;	;	PUNCT
ftr-420	849	15	however	however	ADV
ftr-420	849	16	,	,	PUNCT
ftr-420	849	17	since	since	SCONJ
ftr-420	849	18	1976	1976	NUM
ftr-420	849	19	,	,	PUNCT
ftr-420	849	20	congress	congress	PROPN
ftr-420	849	21	has	have	AUX
ftr-420	849	22	declared	declare	VERB
ftr-420	849	23	in	in	ADP
ftr-420	849	24	irc	irc	PROPN
ftr-420	849	25	section	section	NOUN
ftr-420	849	26	6103	6103	NUM
ftr-420	849	27	that	that	PRON
ftr-420	849	28	tax	tax	VERB
ftr-420	849	29	return116	return116	ADV
ftr-420	849	30	117	117	NUM
ftr-420	849	31	information	information	NOUN
ftr-420	849	32	“	"	PUNCT
ftr-420	849	33	shall	shall	AUX
ftr-420	849	34	be	be	AUX
ftr-420	849	35	confidential	confidential	ADJ
ftr-420	849	36	”	"	PUNCT
ftr-420	849	37	and	and	CCONJ
ftr-420	849	38	may	may	AUX
ftr-420	849	39	not	not	PART
ftr-420	849	40	be	be	AUX
ftr-420	849	41	disclosed	disclose	VERB
ftr-420	849	42	by	by	ADP
ftr-420	849	43	the	the	DET
ftr-420	849	44	irs	irs	PROPN
ftr-420	849	45	except	except	SCONJ
ftr-420	849	46	in	in	ADP
ftr-420	849	47	certain	certain	ADJ
ftr-420	849	48	situations	situation	NOUN
ftr-420	849	49	expressly	expressly	ADV
ftr-420	849	50	defined	define	VERB
ftr-420	849	51	in	in	ADP
ftr-420	849	52	the	the	DET
ftr-420	849	53	statute	statute	NOUN
ftr-420	849	54	.	.	PUNCT
ftr-420	850	1	confidentiality	confidentiality	NOUN
ftr-420	850	2	is	be	AUX
ftr-420	850	3	viewed118	viewed118	VERB
ftr-420	850	4	not	not	PART
ftr-420	850	5	only	only	ADV
ftr-420	850	6	as	as	ADP
ftr-420	850	7	a	a	DET
ftr-420	850	8	taxpayer	taxpayer	NOUN
ftr-420	850	9	’s	’s	PART
ftr-420	850	10	entitlement	entitlement	NOUN
ftr-420	850	11	in	in	ADP
ftr-420	850	12	light	light	NOUN
ftr-420	850	13	of	of	ADP
ftr-420	850	14	the	the	DET
ftr-420	850	15	compulsory	compulsory	ADJ
ftr-420	850	16	nature	nature	NOUN
ftr-420	850	17	of	of	ADP
ftr-420	850	18	the	the	DET
ftr-420	850	19	amount	amount	NOUN
ftr-420	850	20	of	of	ADP
ftr-420	850	21	any	any	DET
ftr-420	850	22	man	man	NOUN
ftr-420	850	23	’s	’s	PART
ftr-420	850	24	income	income	NOUN
ftr-420	850	25	,	,	PUNCT
ftr-420	850	26	or	or	CCONJ
ftr-420	850	27	the	the	DET
ftr-420	850	28	aggregate	aggregate	NOUN
ftr-420	850	29	of	of	ADP
ftr-420	850	30	all	all	DET
ftr-420	850	31	forms	form	NOUN
ftr-420	850	32	of	of	ADP
ftr-420	850	33	his	his	PRON
ftr-420	850	34	property	property	NOUN
ftr-420	850	35	,	,	PUNCT
ftr-420	850	36	inasmuch	inasmuch	ADJ
ftr-420	850	37	as	as	SCONJ
ftr-420	850	38	every	every	DET
ftr-420	850	39	man	man	NOUN
ftr-420	850	40	has	have	VERB
ftr-420	850	41	a	a	DET
ftr-420	850	42	right	right	NOUN
ftr-420	850	43	to	to	PART
ftr-420	850	44	know	know	VERB
ftr-420	850	45	,	,	PUNCT
ftr-420	850	46	that	that	SCONJ
ftr-420	850	47	all	all	DET
ftr-420	850	48	his	his	PRON
ftr-420	850	49	neighbors	neighbor	NOUN
ftr-420	850	50	are	be	AUX
ftr-420	850	51	contributing	contribute	VERB
ftr-420	850	52	pro	pro	ADJ
ftr-420	850	53	rata	rata	NOUN
ftr-420	850	54	with	with	ADP
ftr-420	850	55	himself	himself	PRON
ftr-420	850	56	to	to	PART
ftr-420	850	57	support	support	VERB
ftr-420	850	58	that	that	DET
ftr-420	850	59	government	government	NOUN
ftr-420	850	60	,	,	PUNCT
ftr-420	850	61	which	which	PRON
ftr-420	850	62	is	be	AUX
ftr-420	850	63	common	common	ADJ
ftr-420	850	64	to	to	ADP
ftr-420	850	65	him	he	PRON
ftr-420	850	66	and	and	CCONJ
ftr-420	850	67	them	they	PRON
ftr-420	850	68	.	.	PUNCT
ftr-420	850	69	.	.	PUNCT
ftr-420	850	70	.	.	PUNCT
ftr-420	850	71	.	.	PUNCT
ftr-420	851	1	[	[	X
ftr-420	851	2	l]east	l]east	X
ftr-420	851	3	of	of	ADP
ftr-420	851	4	all	all	PRON
ftr-420	851	5	should	should	AUX
ftr-420	851	6	there	there	PRON
ftr-420	851	7	be	be	AUX
ftr-420	851	8	anything	anything	PRON
ftr-420	851	9	private	private	ADJ
ftr-420	851	10	in	in	ADP
ftr-420	851	11	the	the	DET
ftr-420	851	12	matter	matter	NOUN
ftr-420	851	13	of	of	ADP
ftr-420	851	14	public	public	ADJ
ftr-420	851	15	taxes	taxis	NOUN
ftr-420	851	16	,	,	PUNCT
ftr-420	851	17	since	since	SCONJ
ftr-420	851	18	in	in	ADP
ftr-420	851	19	bearing	bear	VERB
ftr-420	851	20	up	up	ADP
ftr-420	851	21	the	the	DET
ftr-420	851	22	burdens	burden	NOUN
ftr-420	851	23	of	of	ADP
ftr-420	851	24	government	government	NOUN
ftr-420	851	25	all	all	DET
ftr-420	851	26	the	the	DET
ftr-420	851	27	citizens	citizen	NOUN
ftr-420	851	28	are	be	AUX
ftr-420	851	29	like	like	ADP
ftr-420	851	30	copartners	copartner	NOUN
ftr-420	851	31	,	,	PUNCT
ftr-420	851	32	and	and	CCONJ
ftr-420	851	33	.	.	PUNCT
ftr-420	851	34	.	.	PUNCT
ftr-420	852	1	.	.	PUNCT
ftr-420	853	1	for	for	ADP
ftr-420	853	2	this	this	DET
ftr-420	853	3	purpose	purpose	NOUN
ftr-420	853	4	each	each	PRON
ftr-420	853	5	has	have	VERB
ftr-420	853	6	a	a	DET
ftr-420	853	7	right	right	NOUN
ftr-420	853	8	to	to	PART
ftr-420	853	9	demand	demand	VERB
ftr-420	853	10	a	a	DET
ftr-420	853	11	look	look	NOUN
ftr-420	853	12	into	into	ADP
ftr-420	853	13	the	the	DET
ftr-420	853	14	books	book	NOUN
ftr-420	853	15	of	of	ADP
ftr-420	853	16	all	all	DET
ftr-420	853	17	the	the	DET
ftr-420	853	18	others	other	NOUN
ftr-420	853	19	.	.	PUNCT
ftr-420	853	20	”	"	PUNCT
ftr-420	854	1	a.	a.	PROPN
ftr-420	854	2	perry	perry	PROPN
ftr-420	854	3	,	,	PUNCT
ftr-420	854	4	principles	principle	NOUN
ftr-420	854	5	of	of	ADP
ftr-420	854	6	political	political	ADJ
ftr-420	854	7	economy	economy	NOUN
ftr-420	854	8	552	552	NUM
ftr-420	854	9	(	(	PUNCT
ftr-420	854	10	1890	1890	NUM
ftr-420	854	11	)	)	PUNCT
ftr-420	854	12	,	,	PUNCT
ftr-420	854	13	quoted	quote	VERB
ftr-420	854	14	in	in	ADP
ftr-420	854	15	linder	linder	PROPN
ftr-420	854	16	,	,	PUNCT
ftr-420	854	17	supra	supra	PROPN
ftr-420	854	18	note	note	PROPN
ftr-420	854	19	81	81	NUM
ftr-420	854	20	,	,	PUNCT
ftr-420	854	21	at	at	ADP
ftr-420	854	22	951	951	NUM
ftr-420	854	23	.	.	PUNCT
ftr-420	854	24	116	116	NUM
ftr-420	854	25	.	.	PUNCT
ftr-420	855	1	prior	prior	ADV
ftr-420	855	2	to	to	ADP
ftr-420	855	3	1976	1976	NUM
ftr-420	855	4	,	,	PUNCT
ftr-420	855	5	tax	tax	NOUN
ftr-420	855	6	returns	return	NOUN
ftr-420	855	7	were	be	AUX
ftr-420	855	8	formally	formally	ADV
ftr-420	855	9	classified	classify	VERB
ftr-420	855	10	as	as	ADP
ftr-420	855	11	“	"	PUNCT
ftr-420	855	12	public	public	ADJ
ftr-420	855	13	records	record	NOUN
ftr-420	855	14	,	,	PUNCT
ftr-420	855	15	”	"	PUNCT
ftr-420	855	16	subject	subject	NOUN
ftr-420	855	17	to	to	ADP
ftr-420	855	18	disclosure	disclosure	NOUN
ftr-420	855	19	by	by	ADP
ftr-420	855	20	the	the	DET
ftr-420	855	21	order	order	NOUN
ftr-420	855	22	of	of	ADP
ftr-420	855	23	the	the	DET
ftr-420	855	24	president	president	NOUN
ftr-420	855	25	or	or	CCONJ
ftr-420	855	26	pursuant	pursuant	ADJ
ftr-420	855	27	to	to	ADP
ftr-420	855	28	regulations	regulation	NOUN
ftr-420	855	29	approved	approve	VERB
ftr-420	855	30	by	by	ADP
ftr-420	855	31	him	he	PRON
ftr-420	855	32	.	.	PUNCT
ftr-420	856	1	see	see	VERB
ftr-420	856	2	2000	2000	NUM
ftr-420	856	3	jct	jct	PROPN
ftr-420	856	4	report	report	NOUN
ftr-420	856	5	,	,	PUNCT
ftr-420	856	6	supra	supra	PROPN
ftr-420	856	7	note	note	PROPN
ftr-420	856	8	88	88	NUM
ftr-420	856	9	,	,	PUNCT
ftr-420	856	10	at	at	ADP
ftr-420	856	11	¶¶	¶¶	NOUN
ftr-420	856	12	754	754	NUM
ftr-420	856	13	-	-	SYM
ftr-420	856	14	776	776	NUM
ftr-420	856	15	,	,	PUNCT
ftr-420	856	16	discussing	discuss	VERB
ftr-420	856	17	the	the	DET
ftr-420	856	18	history	history	NOUN
ftr-420	856	19	from	from	ADP
ftr-420	856	20	1862	1862	NUM
ftr-420	856	21	through	through	ADP
ftr-420	856	22	1975	1975	NUM
ftr-420	856	23	.	.	PUNCT
ftr-420	857	1	the	the	DET
ftr-420	857	2	degree	degree	NOUN
ftr-420	857	3	of	of	ADP
ftr-420	857	4	actual	actual	ADJ
ftr-420	857	5	disclosure	disclosure	NOUN
ftr-420	857	6	varied	varied	ADJ
ftr-420	857	7	.	.	PUNCT
ftr-420	858	1	the	the	DET
ftr-420	858	2	revenue	revenue	NOUN
ftr-420	858	3	act	act	NOUN
ftr-420	858	4	of	of	ADP
ftr-420	858	5	1924	1924	NUM
ftr-420	858	6	called	call	VERB
ftr-420	858	7	for	for	ADP
ftr-420	858	8	public	public	ADJ
ftr-420	858	9	lists	list	NOUN
ftr-420	858	10	with	with	ADP
ftr-420	858	11	the	the	DET
ftr-420	858	12	taxpayer	taxpayer	NOUN
ftr-420	858	13	’s	’s	PART
ftr-420	858	14	name	name	NOUN
ftr-420	858	15	,	,	PUNCT
ftr-420	858	16	post	post	VERB
ftr-420	858	17	office	office	NOUN
ftr-420	858	18	address	address	NOUN
ftr-420	858	19	,	,	PUNCT
ftr-420	858	20	and	and	CCONJ
ftr-420	858	21	the	the	DET
ftr-420	858	22	amount	amount	NOUN
ftr-420	858	23	of	of	ADP
ftr-420	858	24	tax	tax	NOUN
ftr-420	858	25	paid	pay	VERB
ftr-420	858	26	.	.	PUNCT
ftr-420	859	1	i	i	PRON
ftr-420	859	2	d.	d.	PROPN
ftr-420	859	3	at	at	ADP
ftr-420	859	4	¶	¶	PROPN
ftr-420	859	5	766	766	NUM
ftr-420	859	6	.	.	PUNCT
ftr-420	860	1	but	but	CCONJ
ftr-420	860	2	the	the	DET
ftr-420	860	3	revenue	revenue	NOUN
ftr-420	860	4	act	act	NOUN
ftr-420	860	5	of	of	ADP
ftr-420	860	6	1926	1926	NUM
ftr-420	860	7	eliminated	eliminate	VERB
ftr-420	860	8	the	the	DET
ftr-420	860	9	listing	listing	NOUN
ftr-420	860	10	of	of	ADP
ftr-420	860	11	the	the	DET
ftr-420	860	12	amount	amount	NOUN
ftr-420	860	13	of	of	ADP
ftr-420	860	14	tax	tax	NOUN
ftr-420	860	15	paid	pay	VERB
ftr-420	860	16	.	.	PUNCT
ftr-420	861	1	i	i	PRON
ftr-420	861	2	d.	d.	PROPN
ftr-420	861	3	at	at	ADP
ftr-420	861	4	768	768	NUM
ftr-420	861	5	.	.	PUNCT
ftr-420	862	1	the	the	DET
ftr-420	862	2	revenue	revenue	NOUN
ftr-420	862	3	act	act	NOUN
ftr-420	862	4	of	of	ADP
ftr-420	862	5	1934	1934	NUM
ftr-420	862	6	called	call	VERB
ftr-420	862	7	for	for	ADP
ftr-420	862	8	a	a	DET
ftr-420	862	9	taxpayer	taxpayer	NOUN
ftr-420	862	10	’s	’s	PART
ftr-420	862	11	gross	gross	ADJ
ftr-420	862	12	income	income	NOUN
ftr-420	862	13	,	,	PUNCT
ftr-420	862	14	total	total	ADJ
ftr-420	862	15	deductions	deduction	NOUN
ftr-420	862	16	,	,	PUNCT
ftr-420	862	17	net	net	ADJ
ftr-420	862	18	income	income	NOUN
ftr-420	862	19	and	and	CCONJ
ftr-420	862	20	tax	tax	NOUN
ftr-420	862	21	payable	payable	ADJ
ftr-420	862	22	(	(	PUNCT
ftr-420	862	23	shown	show	VERB
ftr-420	862	24	on	on	ADP
ftr-420	862	25	a	a	DET
ftr-420	862	26	so	so	ADV
ftr-420	862	27	-	-	PUNCT
ftr-420	862	28	called	call	VERB
ftr-420	862	29	“	"	PUNCT
ftr-420	862	30	pink	pink	ADJ
ftr-420	862	31	slip	slip	NOUN
ftr-420	862	32	”	"	PUNCT
ftr-420	862	33	)	)	PUNCT
ftr-420	862	34	to	to	PART
ftr-420	862	35	be	be	AUX
ftr-420	862	36	open	open	ADJ
ftr-420	862	37	for	for	ADP
ftr-420	862	38	public	public	ADJ
ftr-420	862	39	inspection	inspection	NOUN
ftr-420	862	40	but	but	CCONJ
ftr-420	862	41	“	"	PUNCT
ftr-420	862	42	congress	congress	PROPN
ftr-420	862	43	repealed	repeal	VERB
ftr-420	862	44	the	the	DET
ftr-420	862	45	provision	provision	NOUN
ftr-420	862	46	before	before	SCONJ
ftr-420	862	47	it	it	PRON
ftr-420	862	48	took	take	VERB
ftr-420	862	49	effect	effect	NOUN
ftr-420	862	50	.	.	PUNCT
ftr-420	862	51	”	"	PUNCT
ftr-420	863	1	i	i	PRON
ftr-420	863	2	d.	d.	PROPN
ftr-420	863	3	at	at	ADP
ftr-420	863	4	¶	¶	PROPN
ftr-420	863	5	770	770	NUM
ftr-420	863	6	.	.	PUNCT
ftr-420	864	1	the	the	DET
ftr-420	864	2	requirement	requirement	NOUN
ftr-420	864	3	of	of	ADP
ftr-420	864	4	public	public	ADJ
ftr-420	864	5	lists	list	NOUN
ftr-420	864	6	was	be	AUX
ftr-420	864	7	repealed	repeal	VERB
ftr-420	864	8	in	in	ADP
ftr-420	864	9	1966	1966	NUM
ftr-420	864	10	.	.	PUNCT
ftr-420	865	1	immediately	immediately	ADV
ftr-420	865	2	prior	prior	ADV
ftr-420	865	3	to	to	ADP
ftr-420	865	4	1976	1976	NUM
ftr-420	865	5	,	,	PUNCT
ftr-420	865	6	“	"	PUNCT
ftr-420	865	7	the	the	DET
ftr-420	865	8	regulations	regulation	NOUN
ftr-420	865	9	provided	provide	VERB
ftr-420	865	10	access	access	NOUN
ftr-420	865	11	to	to	ADP
ftr-420	865	12	returns	return	NOUN
ftr-420	865	13	and	and	CCONJ
ftr-420	865	14	return	return	VERB
ftr-420	865	15	information	information	NOUN
ftr-420	865	16	for	for	ADP
ftr-420	865	17	persons	person	NOUN
ftr-420	865	18	with	with	ADP
ftr-420	865	19	material	material	NOUN
ftr-420	865	20	interest	interest	NOUN
ftr-420	865	21	.	.	PUNCT
ftr-420	865	22	.	.	PUNCT
ftr-420	865	23	.	.	PUNCT
ftr-420	866	1	the	the	DET
ftr-420	866	2	heads	head	NOUN
ftr-420	866	3	of	of	ADP
ftr-420	866	4	departments	department	NOUN
ftr-420	866	5	for	for	ADP
ftr-420	866	6	official	official	ADJ
ftr-420	866	7	business	business	NOUN
ftr-420	866	8	upon	upon	SCONJ
ftr-420	866	9	written	write	VERB
ftr-420	866	10	request	request	NOUN
ftr-420	866	11	detailing	detail	VERB
ftr-420	866	12	why	why	SCONJ
ftr-420	866	13	inspection	inspection	NOUN
ftr-420	866	14	was	be	AUX
ftr-420	866	15	necessary	necessary	ADJ
ftr-420	866	16	,	,	PUNCT
ftr-420	866	17	and	and	CCONJ
ftr-420	866	18	use	use	NOUN
ftr-420	866	19	in	in	ADP
ftr-420	866	20	legal	legal	ADJ
ftr-420	866	21	proceedings	proceeding	NOUN
ftr-420	866	22	where	where	SCONJ
ftr-420	866	23	united	united	PROPN
ftr-420	866	24	states	states	PROPN
ftr-420	866	25	was	be	AUX
ftr-420	866	26	a	a	DET
ftr-420	866	27	party	party	NOUN
ftr-420	866	28	to	to	ADP
ftr-420	866	29	the	the	DET
ftr-420	866	30	proceedings	proceeding	NOUN
ftr-420	866	31	.	.	PUNCT
ftr-420	866	32	”	"	PUNCT
ftr-420	867	1	i	i	PRON
ftr-420	867	2	d.	d.	VERB
ftr-420	867	3	at	at	ADP
ftr-420	867	4	774	774	NUM
ftr-420	867	5	.	.	PUNCT
ftr-420	868	1	for	for	ADP
ftr-420	868	2	further	further	ADJ
ftr-420	868	3	discussion	discussion	NOUN
ftr-420	868	4	of	of	ADP
ftr-420	868	5	this	this	DET
ftr-420	868	6	history	history	NOUN
ftr-420	868	7	,	,	PUNCT
ftr-420	868	8	see	see	VERB
ftr-420	868	9	linder	linder	PROPN
ftr-420	868	10	,	,	PUNCT
ftr-420	868	11	supra	supra	PROPN
ftr-420	868	12	note	note	PROPN
ftr-420	868	13	81	81	NUM
ftr-420	868	14	,	,	PUNCT
ftr-420	868	15	at	at	ADP
ftr-420	868	16	961	961	NUM
ftr-420	868	17	-	-	SYM
ftr-420	868	18	66	66	NUM
ftr-420	868	19	;	;	PUNCT
ftr-420	868	20	kornhauser	kornhauser	NOUN
ftr-420	868	21	,	,	PUNCT
ftr-420	868	22	supra	supra	PROPN
ftr-420	868	23	note	note	PROPN
ftr-420	868	24	113	113	NUM
ftr-420	868	25	;	;	PUNCT
ftr-420	868	26	joe	joe	PROPN
ftr-420	868	27	thorndike	thorndike	PROPN
ftr-420	868	28	,	,	PUNCT
ftr-420	868	29	“	"	PUNCT
ftr-420	868	30	historical	historical	ADJ
ftr-420	868	31	perspective	perspective	NOUN
ftr-420	868	32	:	:	PUNCT
ftr-420	868	33	promoting	promote	VERB
ftr-420	868	34	honesty	honesty	NOUN
ftr-420	868	35	by	by	ADP
ftr-420	868	36	releasing	release	VERB
ftr-420	868	37	corporate	corporate	ADJ
ftr-420	868	38	tax	tax	NOUN
ftr-420	868	39	returns	return	NOUN
ftr-420	868	40	,	,	PUNCT
ftr-420	868	41	”	"	PUNCT
ftr-420	868	42	tax	tax	NOUN
ftr-420	868	43	notes	note	NOUN
ftr-420	868	44	,	,	PUNCT
ftr-420	868	45	july	july	PROPN
ftr-420	868	46	15	15	NUM
ftr-420	868	47	,	,	PUNCT
ftr-420	868	48	2002	2002	NUM
ftr-420	868	49	,	,	PUNCT
ftr-420	868	50	p.	p.	NOUN
ftr-420	868	51	324	324	NUM
ftr-420	868	52	;	;	PUNCT
ftr-420	868	53	richard	richard	PROPN
ftr-420	868	54	d.	d.	PROPN
ftr-420	868	55	pomp	pomp	PROPN
ftr-420	868	56	,	,	PUNCT
ftr-420	868	57	“	"	PUNCT
ftr-420	868	58	the	the	DET
ftr-420	868	59	disclosure	disclosure	NOUN
ftr-420	868	60	of	of	ADP
ftr-420	868	61	state	state	NOUN
ftr-420	868	62	corporate	corporate	ADJ
ftr-420	868	63	income	income	NOUN
ftr-420	868	64	tax	tax	NOUN
ftr-420	868	65	data	datum	NOUN
ftr-420	868	66	:	:	PUNCT
ftr-420	868	67	turning	turn	VERB
ftr-420	868	68	the	the	DET
ftr-420	868	69	clock	clock	NOUN
ftr-420	868	70	back	back	ADV
ftr-420	868	71	to	to	ADP
ftr-420	868	72	the	the	DET
ftr-420	868	73	future	future	NOUN
ftr-420	868	74	,	,	PUNCT
ftr-420	868	75	”	"	PUNCT
ftr-420	868	76	22	22	NUM
ftr-420	868	77	capital	capital	NOUN
ftr-420	868	78	u.	u.	PROPN
ftr-420	868	79	l.	l.	PROPN
ftr-420	868	80	rev	rev	PROPN
ftr-420	868	81	.	.	PROPN
ftr-420	869	1	374	374	NUM
ftr-420	869	2	(	(	PUNCT
ftr-420	869	3	1993	1993	NUM
ftr-420	869	4	)	)	PUNCT
ftr-420	869	5	.	.	PUNCT
ftr-420	870	1	117	117	NUM
ftr-420	870	2	.	.	PUNCT
ftr-420	871	1	for	for	ADP
ftr-420	871	2	a	a	DET
ftr-420	871	3	detailed	detailed	ADJ
ftr-420	871	4	discussion	discussion	NOUN
ftr-420	871	5	of	of	ADP
ftr-420	871	6	irc	irc	PROPN
ftr-420	871	7	§	§	PROPN
ftr-420	871	8	6103	6103	NUM
ftr-420	871	9	,	,	PUNCT
ftr-420	871	10	its	its	PRON
ftr-420	871	11	background	background	NOUN
ftr-420	871	12	,	,	PUNCT
ftr-420	871	13	and	and	CCONJ
ftr-420	871	14	subsequent	subsequent	ADJ
ftr-420	871	15	amendments	amendment	NOUN
ftr-420	871	16	,	,	PUNCT
ftr-420	871	17	see	see	VERB
ftr-420	871	18	2000	2000	NUM
ftr-420	871	19	jct	jct	PROPN
ftr-420	871	20	report	report	NOUN
ftr-420	871	21	,	,	PUNCT
ftr-420	871	22	supra	supra	PROPN
ftr-420	871	23	note	note	PROPN
ftr-420	871	24	88	88	NUM
ftr-420	871	25	,	,	PUNCT
ftr-420	871	26	at	at	ADP
ftr-420	871	27	¶¶	¶¶	NOUN
ftr-420	871	28	754	754	NUM
ftr-420	871	29	-	-	SYM
ftr-420	871	30	844	844	NUM
ftr-420	871	31	.	.	PUNCT
ftr-420	872	1	for	for	ADP
ftr-420	872	2	a	a	DET
ftr-420	872	3	similar	similar	ADJ
ftr-420	872	4	view	view	NOUN
ftr-420	872	5	that	that	SCONJ
ftr-420	872	6	the	the	DET
ftr-420	872	7	government	government	NOUN
ftr-420	872	8	should	should	AUX
ftr-420	872	9	act	act	VERB
ftr-420	872	10	as	as	ADP
ftr-420	872	11	“	"	PUNCT
ftr-420	872	12	confidante	confidante	NOUN
ftr-420	872	13	and	and	CCONJ
ftr-420	872	14	not	not	PART
ftr-420	872	15	broadcaster	broadcaster	NOUN
ftr-420	872	16	,	,	PUNCT
ftr-420	872	17	”	"	PUNCT
ftr-420	872	18	see	see	VERB
ftr-420	872	19	allen	allen	PROPN
ftr-420	872	20	,	,	PUNCT
ftr-420	872	21	supra	supra	PROPN
ftr-420	872	22	note	note	PROPN
ftr-420	872	23	93	93	NUM
ftr-420	872	24	,	,	PUNCT
ftr-420	872	25	at	at	ADP
ftr-420	872	26	874	874	NUM
ftr-420	872	27	,	,	PUNCT
ftr-420	872	28	referring	refer	VERB
ftr-420	872	29	to	to	ADP
ftr-420	872	30	the	the	DET
ftr-420	872	31	court	court	NOUN
ftr-420	872	32	’s	’s	PART
ftr-420	872	33	interpretation	interpretation	NOUN
ftr-420	872	34	of	of	ADP
ftr-420	872	35	the	the	DET
ftr-420	872	36	freedom	freedom	NOUN
ftr-420	872	37	of	of	ADP
ftr-420	872	38	information	information	NOUN
ftr-420	872	39	act	act	NOUN
ftr-420	872	40	in	in	ADP
ftr-420	872	41	wine	wine	NOUN
ftr-420	872	42	hobby	hobby	PROPN
ftr-420	872	43	usa	usa	PROPN
ftr-420	872	44	,	,	PUNCT
ftr-420	872	45	inc	inc	PROPN
ftr-420	872	46	.	.	PROPN
ftr-420	873	1	v.	v.	PROPN
ftr-420	873	2	united	united	PROPN
ftr-420	873	3	states	states	PROPN
ftr-420	873	4	,	,	PUNCT
ftr-420	873	5	502	502	NUM
ftr-420	873	6	f.2d	f.2d	NUM
ftr-420	873	7	133	133	NUM
ftr-420	873	8	(	(	PUNCT
ftr-420	873	9	2d	2d	NUM
ftr-420	873	10	cir	cir	NOUN
ftr-420	873	11	.	.	PROPN
ftr-420	873	12	1974	1974	NUM
ftr-420	873	13	)	)	PUNCT
ftr-420	873	14	.	.	PUNCT
ftr-420	874	1	118	118	NUM
ftr-420	874	2	.	.	PUNCT
ftr-420	875	1	for	for	ADP
ftr-420	875	2	a	a	DET
ftr-420	875	3	thorough	thorough	ADJ
ftr-420	875	4	description	description	NOUN
ftr-420	875	5	of	of	ADP
ftr-420	875	6	these	these	DET
ftr-420	875	7	authorized	authorize	VERB
ftr-420	875	8	disclosures	disclosure	NOUN
ftr-420	875	9	,	,	PUNCT
ftr-420	875	10	see	see	VERB
ftr-420	875	11	2000	2000	NUM
ftr-420	875	12	jct	jct	PROPN
ftr-420	875	13	report	report	NOUN
ftr-420	875	14	,	,	PUNCT
ftr-420	875	15	supra	supra	PROPN
ftr-420	875	16	note	note	PROPN
ftr-420	875	17	88	88	NUM
ftr-420	875	18	,	,	PUNCT
ftr-420	875	19	at	at	ADP
ftr-420	875	20	¶¶	¶¶	PROPN
ftr-420	875	21	38	38	NUM
ftr-420	875	22	-	-	SYM
ftr-420	875	23	153	153	NUM
ftr-420	875	24	.	.	PUNCT
ftr-420	876	1	one	one	NUM
ftr-420	876	2	authorized	authorize	VERB
ftr-420	876	3	disclosure	disclosure	NOUN
ftr-420	876	4	is	be	AUX
ftr-420	876	5	for	for	ADP
ftr-420	876	6	statistical	statistical	ADJ
ftr-420	876	7	use	use	NOUN
ftr-420	876	8	of	of	ADP
ftr-420	876	9	information	information	NOUN
ftr-420	876	10	in	in	ADP
ftr-420	876	11	anonymous	anonymous	ADJ
ftr-420	876	12	form	form	NOUN
ftr-420	876	13	.	.	PUNCT
ftr-420	877	1	see	see	VERB
ftr-420	877	2	i	i	PRON
ftr-420	877	3	r	r	NOUN
ftr-420	877	4	c	c	PROPN
ftr-420	877	5	§	§	PROPN
ftr-420	877	6	6103(j	6103(j	PROPN
ftr-420	877	7	)	)	PUNCT
ftr-420	877	8	.	.	PUNCT
ftr-420	878	1	2004	2004	NUM
ftr-420	878	2	]	]	PUNCT
ftr-420	878	3	sharing	share	VERB
ftr-420	878	4	bank	bank	NOUN
ftr-420	878	5	deposit	deposit	NOUN
ftr-420	878	6	information	information	NOUN
ftr-420	878	7	with	with	ADP
ftr-420	878	8	other	other	ADJ
ftr-420	878	9	countries	country	NOUN
ftr-420	878	10	648	648	NUM
ftr-420	878	11	disclosure	disclosure	NOUN
ftr-420	878	12	on	on	ADP
ftr-420	878	13	the	the	DET
ftr-420	878	14	tax	tax	NOUN
ftr-420	878	15	return	return	NOUN
ftr-420	878	16	,	,	PUNCT
ftr-420	878	17	but	but	CCONJ
ftr-420	878	18	also	also	ADV
ftr-420	878	19	as	as	ADP
ftr-420	878	20	a	a	DET
ftr-420	878	21	necessary	necessary	ADJ
ftr-420	878	22	precondition	precondition	NOUN
ftr-420	878	23	if	if	SCONJ
ftr-420	878	24	the119	the119	PROPN
ftr-420	878	25	taxpayer	taxpayer	NOUN
ftr-420	878	26	is	be	AUX
ftr-420	878	27	to	to	PART
ftr-420	878	28	feel	feel	VERB
ftr-420	878	29	comfortable	comfortable	ADJ
ftr-420	878	30	making	make	VERB
ftr-420	878	31	full	full	ADJ
ftr-420	878	32	disclosure	disclosure	NOUN
ftr-420	878	33	on	on	ADP
ftr-420	878	34	his	his	PRON
ftr-420	878	35	return.120	return.120	ADJ
ftr-420	878	36	congress	congress	PROPN
ftr-420	878	37	apparently	apparently	ADV
ftr-420	878	38	believed	believe	VERB
ftr-420	878	39	that	that	SCONJ
ftr-420	878	40	citizens	citizen	NOUN
ftr-420	878	41	would	would	AUX
ftr-420	878	42	generally	generally	ADV
ftr-420	878	43	feel	feel	VERB
ftr-420	878	44	secure	secure	ADJ
ftr-420	878	45	in	in	ADP
ftr-420	878	46	providing	provide	VERB
ftr-420	878	47	financial	financial	ADJ
ftr-420	878	48	information	information	NOUN
ftr-420	878	49	to	to	ADP
ftr-420	878	50	the	the	DET
ftr-420	878	51	irs	irs	PROPN
ftr-420	878	52	if	if	SCONJ
ftr-420	878	53	the	the	DET
ftr-420	878	54	information	information	NOUN
ftr-420	878	55	would	would	AUX
ftr-420	878	56	be	be	AUX
ftr-420	878	57	held	hold	VERB
ftr-420	878	58	in	in	ADP
ftr-420	878	59	confidence	confidence	NOUN
ftr-420	878	60	and	and	CCONJ
ftr-420	878	61	used	use	VERB
ftr-420	878	62	for	for	ADP
ftr-420	878	63	the	the	DET
ftr-420	878	64	sole	sole	ADJ
ftr-420	878	65	purpose	purpose	NOUN
ftr-420	878	66	of	of	ADP
ftr-420	878	67	collecting	collect	VERB
ftr-420	878	68	taxes	taxis	NOUN
ftr-420	878	69	.	.	PUNCT
ftr-420	879	1	the	the	DET
ftr-420	879	2	taxpayer121	taxpayer121	PROPN
ftr-420	879	3	would	would	AUX
ftr-420	879	4	find	find	VERB
ftr-420	879	5	assurance	assurance	NOUN
ftr-420	879	6	in	in	ADP
ftr-420	879	7	the	the	DET
ftr-420	879	8	fact	fact	NOUN
ftr-420	879	9	that	that	SCONJ
ftr-420	879	10	the	the	DET
ftr-420	879	11	employees	employee	NOUN
ftr-420	879	12	in	in	ADP
ftr-420	879	13	the	the	DET
ftr-420	879	14	irs	irs	PROPN
ftr-420	879	15	having	have	VERB
ftr-420	879	16	access	access	NOUN
ftr-420	879	17	to	to	ADP
ftr-420	879	18	the	the	DET
ftr-420	879	19	information	information	NOUN
ftr-420	879	20	are	be	AUX
ftr-420	879	21	strangers	stranger	NOUN
ftr-420	879	22	,	,	PUNCT
ftr-420	879	23	anonymous	anonymous	ADJ
ftr-420	879	24	bureaucrats	bureaucrat	NOUN
ftr-420	879	25	in	in	ADP
ftr-420	879	26	unfamiliar	unfamiliar	ADJ
ftr-420	879	27	places	place	NOUN
ftr-420	879	28	,	,	PUNCT
ftr-420	879	29	such	such	ADJ
ftr-420	879	30	119	119	NUM
ftr-420	879	31	.	.	PUNCT
ftr-420	880	1	“	"	PUNCT
ftr-420	880	2	taxpayers	taxpayer	NOUN
ftr-420	880	3	have	have	VERB
ftr-420	880	4	a	a	DET
ftr-420	880	5	justifiable	justifiable	ADJ
ftr-420	880	6	expectation	expectation	NOUN
ftr-420	880	7	of	of	ADP
ftr-420	880	8	privacy	privacy	NOUN
ftr-420	880	9	in	in	ADP
ftr-420	880	10	the	the	DET
ftr-420	880	11	extensive	extensive	ADJ
ftr-420	880	12	information	information	NOUN
ftr-420	880	13	they	they	PRON
ftr-420	880	14	furnish	furnish	VERB
ftr-420	880	15	to	to	ADP
ftr-420	880	16	the	the	DET
ftr-420	880	17	irs	irs	PROPN
ftr-420	880	18	under	under	ADP
ftr-420	880	19	penalty	penalty	NOUN
ftr-420	880	20	of	of	ADP
ftr-420	880	21	fine	fine	ADJ
ftr-420	880	22	or	or	CCONJ
ftr-420	880	23	imprisonment	imprisonment	NOUN
ftr-420	880	24	.	.	PUNCT
ftr-420	880	25	”	"	PUNCT
ftr-420	881	1	2000	2000	NUM
ftr-420	881	2	jct	jct	PROPN
ftr-420	881	3	report	report	NOUN
ftr-420	881	4	,	,	PUNCT
ftr-420	881	5	supra	supra	PROPN
ftr-420	881	6	note	note	PROPN
ftr-420	881	7	88	88	NUM
ftr-420	881	8	,	,	PUNCT
ftr-420	881	9	at	at	ADP
ftr-420	881	10	¶	¶	PROPN
ftr-420	881	11	359	359	NUM
ftr-420	881	12	.	.	PUNCT
ftr-420	882	1	see	see	VERB
ftr-420	882	2	joint	joint	ADJ
ftr-420	882	3	committee	committee	NOUN
ftr-420	882	4	on	on	ADP
ftr-420	882	5	taxation	taxation	NOUN
ftr-420	882	6	,	,	PUNCT
ftr-420	882	7	general	general	ADJ
ftr-420	882	8	explanation	explanation	NOUN
ftr-420	882	9	of	of	ADP
ftr-420	882	10	the	the	DET
ftr-420	882	11	tax	tax	NOUN
ftr-420	882	12	reform	reform	NOUN
ftr-420	882	13	act	act	NOUN
ftr-420	882	14	of	of	ADP
ftr-420	882	15	1976	1976	NUM
ftr-420	882	16	(	(	PUNCT
ftr-420	882	17	december	december	PROPN
ftr-420	882	18	29	29	NUM
ftr-420	882	19	,	,	PUNCT
ftr-420	882	20	1976	1976	NUM
ftr-420	882	21	)	)	PUNCT
ftr-420	882	22	,	,	PUNCT
ftr-420	882	23	at	at	ADP
ftr-420	882	24	314	314	NUM
ftr-420	882	25	-	-	SYM
ftr-420	882	26	315	315	NUM
ftr-420	882	27	,	,	PUNCT
ftr-420	882	28	explaining	explain	VERB
ftr-420	882	29	that	that	SCONJ
ftr-420	882	30	:	:	PUNCT
ftr-420	882	31	“	"	PUNCT
ftr-420	882	32	questions	question	NOUN
ftr-420	882	33	were	be	AUX
ftr-420	882	34	raised	raise	VERB
ftr-420	882	35	and	and	CCONJ
ftr-420	882	36	substantial	substantial	ADJ
ftr-420	882	37	controversy	controversy	NOUN
ftr-420	882	38	created	create	VERB
ftr-420	882	39	as	as	ADP
ftr-420	882	40	to	to	ADP
ftr-420	882	41	whether	whether	SCONJ
ftr-420	882	42	the	the	DET
ftr-420	882	43	extent	extent	NOUN
ftr-420	882	44	of	of	ADP
ftr-420	882	45	actual	actual	ADJ
ftr-420	882	46	and	and	CCONJ
ftr-420	882	47	potential	potential	ADJ
ftr-420	882	48	disclosure	disclosure	NOUN
ftr-420	882	49	.	.	PUNCT
ftr-420	882	50	.	.	PUNCT
ftr-420	883	1	.	.	PUNCT
ftr-420	884	1	to	to	ADP
ftr-420	884	2	other	other	ADJ
ftr-420	884	3	federal	federal	ADJ
ftr-420	884	4	and	and	CCONJ
ftr-420	884	5	state	state	NOUN
ftr-420	884	6	agencies	agency	NOUN
ftr-420	884	7	for	for	ADP
ftr-420	884	8	non	non	ADJ
ftr-420	884	9	-	-	ADJ
ftr-420	884	10	tax	tax	ADJ
ftr-420	884	11	purposes	purpose	NOUN
ftr-420	884	12	[	[	X
ftr-420	884	13	under	under	ADP
ftr-420	884	14	prior	prior	ADJ
ftr-420	884	15	law	law	NOUN
ftr-420	884	16	]	]	PUNCT
ftr-420	884	17	breached	breach	VERB
ftr-420	884	18	a	a	DET
ftr-420	884	19	reasonable	reasonable	ADJ
ftr-420	884	20	expectation	expectation	NOUN
ftr-420	884	21	of	of	ADP
ftr-420	884	22	privacy	privacy	NOUN
ftr-420	884	23	on	on	ADP
ftr-420	884	24	the	the	DET
ftr-420	884	25	the	the	DET
ftr-420	884	26	part	part	NOUN
ftr-420	884	27	of	of	ADP
ftr-420	884	28	the	the	DET
ftr-420	884	29	american	american	ADJ
ftr-420	884	30	citizen	citizen	NOUN
ftr-420	884	31	with	with	ADP
ftr-420	884	32	respect	respect	NOUN
ftr-420	884	33	to	to	ADP
ftr-420	884	34	such	such	ADJ
ftr-420	884	35	information	information	NOUN
ftr-420	884	36	.	.	PUNCT
ftr-420	885	1	this	this	PRON
ftr-420	885	2	,	,	PUNCT
ftr-420	885	3	in	in	ADP
ftr-420	885	4	turn	turn	NOUN
ftr-420	885	5	,	,	PUNCT
ftr-420	885	6	raised	raise	VERB
ftr-420	885	7	the	the	DET
ftr-420	885	8	question	question	NOUN
ftr-420	885	9	of	of	ADP
ftr-420	885	10	whether	whether	SCONJ
ftr-420	885	11	the	the	DET
ftr-420	885	12	public	public	NOUN
ftr-420	885	13	’s	’s	PART
ftr-420	885	14	reaction	reaction	NOUN
ftr-420	885	15	to	to	ADP
ftr-420	885	16	this	this	DET
ftr-420	885	17	possible	possible	ADJ
ftr-420	885	18	abuse	abuse	NOUN
ftr-420	885	19	of	of	ADP
ftr-420	885	20	privacy	privacy	NOUN
ftr-420	885	21	would	would	AUX
ftr-420	885	22	seriously	seriously	ADV
ftr-420	885	23	impair	impair	VERB
ftr-420	885	24	the	the	DET
ftr-420	885	25	effectiveness	effectiveness	NOUN
ftr-420	885	26	of	of	ADP
ftr-420	885	27	our	our	PRON
ftr-420	885	28	country	country	NOUN
ftr-420	885	29	’s	’s	PART
ftr-420	885	30	very	very	ADV
ftr-420	885	31	successful	successful	ADJ
ftr-420	885	32	voluntary	voluntary	ADJ
ftr-420	885	33	assessment	assessment	NOUN
ftr-420	885	34	system	system	NOUN
ftr-420	885	35	,	,	PUNCT
ftr-420	885	36	which	which	PRON
ftr-420	885	37	is	be	AUX
ftr-420	885	38	the	the	DET
ftr-420	885	39	mainstay	mainstay	NOUN
ftr-420	885	40	of	of	ADP
ftr-420	885	41	the	the	DET
ftr-420	885	42	federal	federal	ADJ
ftr-420	885	43	tax	tax	NOUN
ftr-420	885	44	system	system	NOUN
ftr-420	885	45	.	.	PUNCT
ftr-420	885	46	.	.	PUNCT
ftr-420	885	47	.	.	PUNCT
ftr-420	885	48	.	.	PUNCT
ftr-420	885	49	.	.	PUNCT
ftr-420	886	1	with	with	ADP
ftr-420	886	2	respect	respect	NOUN
ftr-420	886	3	to	to	ADP
ftr-420	886	4	each	each	PRON
ftr-420	886	5	of	of	ADP
ftr-420	886	6	the	the	PRON
ftr-420	886	7	[	[	X
ftr-420	886	8	areas	area	NOUN
ftr-420	886	9	in	in	ADP
ftr-420	886	10	which	which	PRON
ftr-420	886	11	disclosure	disclosure	NOUN
ftr-420	886	12	was	be	AUX
ftr-420	886	13	permitted	permit	VERB
ftr-420	886	14	]	]	PUNCT
ftr-420	886	15	,	,	PUNCT
ftr-420	886	16	the	the	DET
ftr-420	886	17	congress	congress	PROPN
ftr-420	886	18	strove	strove	VERB
ftr-420	886	19	to	to	PART
ftr-420	886	20	balance	balance	VERB
ftr-420	886	21	the	the	DET
ftr-420	886	22	particular	particular	ADJ
ftr-420	886	23	office	office	NOUN
ftr-420	886	24	or	or	CCONJ
ftr-420	886	25	agency	agency	NOUN
ftr-420	886	26	’s	’s	PART
ftr-420	886	27	need	need	NOUN
ftr-420	886	28	for	for	ADP
ftr-420	886	29	the	the	DET
ftr-420	886	30	information	information	NOUN
ftr-420	886	31	involved	involve	VERB
ftr-420	886	32	with	with	ADP
ftr-420	886	33	the	the	DET
ftr-420	886	34	citizen	citizen	NOUN
ftr-420	886	35	’s	’s	PART
ftr-420	886	36	right	right	NOUN
ftr-420	886	37	to	to	ADP
ftr-420	886	38	privacy	privacy	NOUN
ftr-420	886	39	and	and	CCONJ
ftr-420	886	40	the	the	DET
ftr-420	886	41	related	relate	VERB
ftr-420	886	42	impact	impact	NOUN
ftr-420	886	43	of	of	ADP
ftr-420	886	44	the	the	DET
ftr-420	886	45	disclosure	disclosure	NOUN
ftr-420	886	46	upon	upon	SCONJ
ftr-420	886	47	the	the	DET
ftr-420	886	48	continuation	continuation	NOUN
ftr-420	886	49	of	of	ADP
ftr-420	886	50	compliance	compliance	NOUN
ftr-420	886	51	with	with	ADP
ftr-420	886	52	our	our	PRON
ftr-420	886	53	country	country	NOUN
ftr-420	886	54	’s	’s	PART
ftr-420	886	55	voluntary	voluntary	ADJ
ftr-420	886	56	tax	tax	NOUN
ftr-420	886	57	assessment	assessment	NOUN
ftr-420	886	58	system	system	NOUN
ftr-420	886	59	.	.	PUNCT
ftr-420	886	60	”	"	PUNCT
ftr-420	887	1	see	see	VERB
ftr-420	887	2	also	also	ADV
ftr-420	887	3	nina	nina	PROPN
ftr-420	887	4	e.	e.	PROPN
ftr-420	887	5	olson	olson	PROPN
ftr-420	887	6	,	,	PUNCT
ftr-420	887	7	“	"	PUNCT
ftr-420	887	8	sugarman	sugarman	NOUN
ftr-420	887	9	lecture	lecture	NOUN
ftr-420	887	10	:	:	PUNCT
ftr-420	887	11	the	the	DET
ftr-420	887	12	relationship	relationship	NOUN
ftr-420	887	13	between	between	ADP
ftr-420	887	14	the	the	DET
ftr-420	887	15	taxpayer	taxpayer	NOUN
ftr-420	887	16	and	and	CCONJ
ftr-420	887	17	her	her	PRON
ftr-420	887	18	government	government	NOUN
ftr-420	887	19	,	,	PUNCT
ftr-420	887	20	”	"	PUNCT
ftr-420	887	21	available	available	ADJ
ftr-420	887	22	in	in	ADP
ftr-420	887	23	2003	2003	NUM
ftr-420	887	24	tnt	tnt	PROPN
ftr-420	887	25	202	202	NUM
ftr-420	887	26	-	-	SYM
ftr-420	887	27	34	34	NUM
ftr-420	887	28	,	,	PUNCT
ftr-420	887	29	at	at	ADP
ftr-420	887	30	¶	¶	PROPN
ftr-420	887	31	16	16	NUM
ftr-420	887	32	,	,	PUNCT
ftr-420	887	33	stating	state	VERB
ftr-420	887	34	that	that	SCONJ
ftr-420	887	35	“	"	PUNCT
ftr-420	887	36	taxpayers	taxpayer	NOUN
ftr-420	887	37	have	have	VERB
ftr-420	887	38	a	a	DET
ftr-420	887	39	right	right	NOUN
ftr-420	887	40	to	to	PART
ftr-420	887	41	expect	expect	VERB
ftr-420	887	42	that	that	PRON
ftr-420	887	43	information	information	NOUN
ftr-420	887	44	related	relate	VERB
ftr-420	887	45	to	to	ADP
ftr-420	887	46	their	their	PRON
ftr-420	887	47	tax	tax	NOUN
ftr-420	887	48	affairs	affair	NOUN
ftr-420	887	49	is	be	AUX
ftr-420	887	50	confidential	confidential	ADJ
ftr-420	887	51	and	and	CCONJ
ftr-420	887	52	used	use	VERB
ftr-420	887	53	for	for	ADP
ftr-420	887	54	tax	tax	NOUN
ftr-420	887	55	administration	administration	NOUN
ftr-420	887	56	purposes	purpose	NOUN
ftr-420	887	57	only	only	ADV
ftr-420	887	58	.	.	PUNCT
ftr-420	887	59	”	"	PUNCT
ftr-420	888	1	120	120	NUM
ftr-420	888	2	.	.	PUNCT
ftr-420	889	1	see	see	VERB
ftr-420	889	2	2000	2000	NUM
ftr-420	889	3	jct	jct	PROPN
ftr-420	889	4	report	report	NOUN
ftr-420	889	5	,	,	PUNCT
ftr-420	889	6	supra	supra	PROPN
ftr-420	889	7	note	note	PROPN
ftr-420	889	8	88	88	NUM
ftr-420	889	9	.	.	PUNCT
ftr-420	889	10	,	,	PUNCT
ftr-420	889	11	at	at	ADP
ftr-420	889	12	¶¶	¶¶	PROPN
ftr-420	889	13	359	359	NUM
ftr-420	889	14	-	-	SYM
ftr-420	889	15	361	361	NUM
ftr-420	889	16	,	,	PUNCT
ftr-420	889	17	citing	cite	VERB
ftr-420	889	18	statement	statement	NOUN
ftr-420	889	19	of	of	ADP
ftr-420	889	20	senator	senator	PROPN
ftr-420	889	21	haskell	haskell	PROPN
ftr-420	889	22	,	,	PUNCT
ftr-420	889	23	122	122	NUM
ftr-420	889	24	cong	cong	NOUN
ftr-420	889	25	.	.	PUNCT
ftr-420	890	1	rec	rec	PROPN
ftr-420	890	2	.	.	PROPN
ftr-420	890	3	s	s	PROPN
ftr-420	890	4	12589	12589	NUM
ftr-420	890	5	(	(	PUNCT
ftr-420	890	6	july	july	PROPN
ftr-420	890	7	27	27	NUM
ftr-420	890	8	,	,	PUNCT
ftr-420	890	9	1976	1976	NUM
ftr-420	890	10	)	)	PUNCT
ftr-420	890	11	.	.	PUNCT
ftr-420	891	1	see	see	VERB
ftr-420	891	2	supra	supra	PROPN
ftr-420	891	3	note	note	PROPN
ftr-420	891	4	119	119	NUM
ftr-420	891	5	.	.	PUNCT
ftr-420	892	1	the	the	DET
ftr-420	892	2	jct	jct	PROPN
ftr-420	892	3	report	report	NOUN
ftr-420	892	4	notes	note	VERB
ftr-420	892	5	that	that	SCONJ
ftr-420	892	6	“	"	PUNCT
ftr-420	892	7	one	one	NUM
ftr-420	892	8	study	study	NOUN
ftr-420	892	9	showed	show	VERB
ftr-420	892	10	an	an	DET
ftr-420	892	11	increase	increase	NOUN
ftr-420	892	12	in	in	ADP
ftr-420	892	13	nonfiling	nonfiling	NOUN
ftr-420	892	14	by	by	ADP
ftr-420	892	15	those	those	DET
ftr-420	892	16	taxpayers	taxpayer	NOUN
ftr-420	892	17	whose	whose	DET
ftr-420	892	18	refunds	refund	NOUN
ftr-420	892	19	had	have	AUX
ftr-420	892	20	been	be	AUX
ftr-420	892	21	offset	offset	VERB
ftr-420	892	22	for	for	ADP
ftr-420	892	23	child	child	NOUN
ftr-420	892	24	support	support	NOUN
ftr-420	892	25	the	the	DET
ftr-420	892	26	year	year	NOUN
ftr-420	892	27	before	before	ADV
ftr-420	892	28	.	.	PUNCT
ftr-420	892	29	”	"	PUNCT
ftr-420	893	1	i	i	PRON
ftr-420	893	2	d.	d.	PROPN
ftr-420	893	3	at	at	ADP
ftr-420	893	4	¶	¶	PROPN
ftr-420	893	5	361	361	NUM
ftr-420	893	6	.	.	PUNCT
ftr-420	894	1	but	but	CCONJ
ftr-420	894	2	it	it	PRON
ftr-420	894	3	notes	note	VERB
ftr-420	894	4	that	that	SCONJ
ftr-420	894	5	a	a	DET
ftr-420	894	6	1991	1991	NUM
ftr-420	894	7	gao	gao	PROPN
ftr-420	894	8	study	study	NOUN
ftr-420	894	9	concluded	conclude	VERB
ftr-420	894	10	that	that	SCONJ
ftr-420	894	11	“	"	PUNCT
ftr-420	894	12	these	these	DET
ftr-420	894	13	results	result	NOUN
ftr-420	894	14	may	may	AUX
ftr-420	894	15	have	have	AUX
ftr-420	894	16	been	be	AUX
ftr-420	894	17	overstated	overstate	VERB
ftr-420	894	18	.	.	PUNCT
ftr-420	894	19	”	"	PUNCT
ftr-420	895	1	i	i	PRON
ftr-420	895	2	d.	d.	PROPN
ftr-420	895	3	at	at	ADP
ftr-420	895	4	n.	n.	PROPN
ftr-420	895	5	542	542	NUM
ftr-420	895	6	.	.	PUNCT
ftr-420	896	1	for	for	ADP
ftr-420	896	2	the	the	DET
ftr-420	896	3	view	view	NOUN
ftr-420	896	4	that	that	SCONJ
ftr-420	896	5	publicity	publicity	NOUN
ftr-420	896	6	of	of	ADP
ftr-420	896	7	corporate	corporate	ADJ
ftr-420	896	8	tax	tax	NOUN
ftr-420	896	9	returns	return	NOUN
ftr-420	896	10	could	could	AUX
ftr-420	896	11	lead	lead	VERB
ftr-420	896	12	to	to	ADP
ftr-420	896	13	more	more	ADV
ftr-420	896	14	complete	complete	ADJ
ftr-420	896	15	enforcement	enforcement	NOUN
ftr-420	896	16	,	,	PUNCT
ftr-420	896	17	see	see	VERB
ftr-420	896	18	sims	sim	NOUN
ftr-420	896	19	,	,	PUNCT
ftr-420	896	20	supra	supra	PROPN
ftr-420	896	21	note	note	NOUN
ftr-420	896	22	112	112	NUM
ftr-420	896	23	.	.	PUNCT
ftr-420	896	24	121	121	NUM
ftr-420	896	25	.	.	PUNCT
ftr-420	897	1	in	in	ADP
ftr-420	897	2	part	part	NOUN
ftr-420	897	3	,	,	PUNCT
ftr-420	897	4	this	this	PRON
ftr-420	897	5	may	may	AUX
ftr-420	897	6	because	because	SCONJ
ftr-420	897	7	the	the	DET
ftr-420	897	8	taxpayer	taxpayer	NOUN
ftr-420	897	9	sees	see	VERB
ftr-420	897	10	a	a	DET
ftr-420	897	11	practical	practical	ADJ
ftr-420	897	12	benefit	benefit	NOUN
ftr-420	897	13	in	in	ADP
ftr-420	897	14	revealing	reveal	VERB
ftr-420	897	15	information	information	NOUN
ftr-420	897	16	that	that	PRON
ftr-420	897	17	will	will	AUX
ftr-420	897	18	permit	permit	VERB
ftr-420	897	19	claiming	claim	VERB
ftr-420	897	20	a	a	DET
ftr-420	897	21	deduction	deduction	NOUN
ftr-420	897	22	or	or	CCONJ
ftr-420	897	23	credit	credit	NOUN
ftr-420	897	24	.	.	PUNCT
ftr-420	898	1	but	but	CCONJ
ftr-420	898	2	in	in	ADP
ftr-420	898	3	general	general	ADJ
ftr-420	898	4	,	,	PUNCT
ftr-420	898	5	the	the	DET
ftr-420	898	6	disclosure	disclosure	NOUN
ftr-420	898	7	of	of	ADP
ftr-420	898	8	information	information	NOUN
ftr-420	898	9	to	to	ADP
ftr-420	898	10	the	the	DET
ftr-420	898	11	irs	irs	PROPN
ftr-420	898	12	on	on	ADP
ftr-420	898	13	a	a	DET
ftr-420	898	14	tax	tax	NOUN
ftr-420	898	15	return	return	NOUN
ftr-420	898	16	is	be	AUX
ftr-420	898	17	not	not	PART
ftr-420	898	18	only	only	ADV
ftr-420	898	19	compulsory	compulsory	ADJ
ftr-420	898	20	(	(	PUNCT
ftr-420	898	21	with	with	ADP
ftr-420	898	22	little	little	ADJ
ftr-420	898	23	room	room	NOUN
ftr-420	898	24	for	for	ADP
ftr-420	898	25	bargaining	bargaining	NOUN
ftr-420	898	26	)	)	PUNCT
ftr-420	898	27	but	but	CCONJ
ftr-420	898	28	also	also	ADV
ftr-420	898	29	without	without	ADP
ftr-420	898	30	direct	direct	ADJ
ftr-420	898	31	benefit	benefit	NOUN
ftr-420	898	32	to	to	ADP
ftr-420	898	33	the	the	DET
ftr-420	898	34	taxpayer	taxpayer	NOUN
ftr-420	898	35	.	.	PUNCT
ftr-420	899	1	see	see	VERB
ftr-420	899	2	letter	letter	NOUN
ftr-420	899	3	by	by	ADP
ftr-420	899	4	james	james	PROPN
ftr-420	899	5	w.	w.	PROPN
ftr-420	899	6	harper	harper	PROPN
ftr-420	899	7	,	,	PUNCT
ftr-420	899	8	editor	editor	NOUN
ftr-420	899	9	,	,	PUNCT
ftr-420	899	10	privacilla.org	privacilla.org	PROPN
ftr-420	899	11	,	,	PUNCT
ftr-420	899	12	to	to	PART
ftr-420	899	13	subcommittee	subcommittee	VERB
ftr-420	899	14	on	on	ADP
ftr-420	899	15	commercial	commercial	ADJ
ftr-420	899	16	and	and	CCONJ
ftr-420	899	17	administrative	administrative	ADJ
ftr-420	899	18	law	law	NOUN
ftr-420	899	19	,	,	PUNCT
ftr-420	899	20	house	house	PROPN
ftr-420	899	21	judiciary	judiciary	PROPN
ftr-420	899	22	committee	committee	PROPN
ftr-420	899	23	,	,	PUNCT
ftr-420	899	24	may	may	AUX
ftr-420	899	25	24	24	NUM
ftr-420	899	26	,	,	PUNCT
ftr-420	899	27	2002	2002	NUM
ftr-420	899	28	,	,	PUNCT
ftr-420	899	29	available	available	ADJ
ftr-420	899	30	online	online	ADV
ftr-420	899	31	at	at	ADP
ftr-420	899	32	privacilla.org	privacilla.org	PROPN
ftr-420	899	33	,	,	PUNCT
ftr-420	899	34	at	at	ADP
ftr-420	899	35	2	2	NUM
ftr-420	899	36	,	,	PUNCT
ftr-420	899	37	noting	note	VERB
ftr-420	899	38	that	that	SCONJ
ftr-420	899	39	“	"	PUNCT
ftr-420	899	40	[	[	X
ftr-420	899	41	b]usinesses	b]usinesse	NOUN
ftr-420	899	42	may	may	AUX
ftr-420	899	43	lose	lose	VERB
ftr-420	899	44	customers	customer	NOUN
ftr-420	899	45	if	if	SCONJ
ftr-420	899	46	they	they	PRON
ftr-420	899	47	ask	ask	VERB
ftr-420	899	48	for	for	ADP
ftr-420	899	49	too	too	ADV
ftr-420	899	50	much	much	ADJ
ftr-420	899	51	information	information	NOUN
ftr-420	899	52	.	.	PUNCT
ftr-420	899	53	.	.	PUNCT
ftr-420	899	54	.	.	PUNCT
ftr-420	900	1	.	.	PUNCT
ftr-420	901	1	governments	government	NOUN
ftr-420	901	2	,	,	PUNCT
ftr-420	901	3	on	on	ADP
ftr-420	901	4	the	the	DET
ftr-420	901	5	other	other	ADJ
ftr-420	901	6	hand	hand	NOUN
ftr-420	901	7	,	,	PUNCT
ftr-420	901	8	can	can	AUX
ftr-420	901	9	demand	demand	VERB
ftr-420	901	10	information	information	NOUN
ftr-420	901	11	on	on	ADP
ftr-420	901	12	tax	tax	NOUN
ftr-420	901	13	forms	form	NOUN
ftr-420	901	14	,	,	PUNCT
ftr-420	901	15	.	.	PUNCT
ftr-420	901	16	.	.	PUNCT
ftr-420	902	1	.	.	PUNCT
ftr-420	903	1	without	without	ADP
ftr-420	903	2	losing	lose	VERB
ftr-420	903	3	‘	'	PUNCT
ftr-420	903	4	customers	customer	NOUN
ftr-420	903	5	’	'	PUNCT
ftr-420	903	6	if	if	SCONJ
ftr-420	903	7	they	they	PRON
ftr-420	903	8	collect	collect	VERB
ftr-420	903	9	too	too	ADV
ftr-420	903	10	much	much	ADJ
ftr-420	903	11	.	.	PUNCT
ftr-420	903	12	”	"	PUNCT
ftr-420	904	1	he	he	PRON
ftr-420	904	2	also	also	ADV
ftr-420	904	3	explains	explain	VERB
ftr-420	904	4	that	that	SCONJ
ftr-420	904	5	“	"	PUNCT
ftr-420	904	6	[	[	X
ftr-420	904	7	u]nlike	u]nlike	ADJ
ftr-420	904	8	businesses	business	NOUN
ftr-420	904	9	,	,	PUNCT
ftr-420	904	10	governments	government	NOUN
ftr-420	904	11	do	do	AUX
ftr-420	904	12	not	not	PART
ftr-420	904	13	lose	lose	VERB
ftr-420	904	14	the	the	DET
ftr-420	904	15	value	value	NOUN
ftr-420	904	16	of	of	ADP
ftr-420	904	17	information	information	NOUN
ftr-420	904	18	they	they	PRON
ftr-420	904	19	hold	hold	VERB
ftr-420	904	20	if	if	SCONJ
ftr-420	904	21	they	they	PRON
ftr-420	904	22	abuse	abuse	VERB
ftr-420	904	23	it	it	PRON
ftr-420	904	24	.	.	PUNCT
ftr-420	904	25	.	.	PUNCT
ftr-420	904	26	.	.	PUNCT
ftr-420	904	27	.	.	PUNCT
ftr-420	905	1	so	so	ADV
ftr-420	905	2	,	,	PUNCT
ftr-420	905	3	where	where	SCONJ
ftr-420	905	4	a	a	DET
ftr-420	905	5	business	business	NOUN
ftr-420	905	6	must	must	AUX
ftr-420	905	7	make	make	VERB
ftr-420	905	8	tactful	tactful	ADJ
ftr-420	905	9	and	and	CCONJ
ftr-420	905	10	intelligent	intelligent	ADJ
ftr-420	905	11	use	use	NOUN
ftr-420	905	12	of	of	ADP
ftr-420	905	13	scarce	scarce	ADJ
ftr-420	905	14	information	information	NOUN
ftr-420	905	15	,	,	PUNCT
ftr-420	905	16	a	a	DET
ftr-420	905	17	government	government	NOUN
ftr-420	905	18	has	have	VERB
ftr-420	905	19	few	few	ADJ
ftr-420	905	20	similar	similar	ADJ
ftr-420	905	21	incentives	incentive	NOUN
ftr-420	905	22	.	.	PUNCT
ftr-420	905	23	”	"	PUNCT
ftr-420	906	1	i	i	PRON
ftr-420	906	2	d.	d.	VERB
ftr-420	906	3	at	at	ADP
ftr-420	906	4	2	2	NUM
ftr-420	906	5	.	.	PUNCT
ftr-420	907	1	see	see	VERB
ftr-420	907	2	also	also	ADV
ftr-420	907	3	privacilla	privacilla	NOUN
ftr-420	907	4	report	report	NOUN
ftr-420	907	5	,	,	PUNCT
ftr-420	907	6	supra	supra	PROPN
ftr-420	907	7	note	note	PROPN
ftr-420	907	8	103	103	NUM
ftr-420	907	9	,	,	PUNCT
ftr-420	907	10	at	at	ADP
ftr-420	907	11	10	10	NUM
ftr-420	907	12	.	.	PUNCT
ftr-420	908	1	616	616	NUM
ftr-420	908	2	florida	florida	PROPN
ftr-420	908	3	tax	tax	PROPN
ftr-420	908	4	review	review	NOUN
ftr-420	908	5	[	[	X
ftr-420	908	6	vol.6:6	vol.6:6	NOUN
ftr-420	908	7	as	as	ADP
ftr-420	908	8	holtsville	holtsville	PROPN
ftr-420	908	9	,	,	PUNCT
ftr-420	908	10	ny	ny	PROPN
ftr-420	908	11	,	,	PUNCT
ftr-420	908	12	whom	whom	PRON
ftr-420	908	13	the	the	DET
ftr-420	908	14	taxpayers	taxpayer	NOUN
ftr-420	908	15	do	do	AUX
ftr-420	908	16	not	not	PART
ftr-420	908	17	expect	expect	VERB
ftr-420	908	18	to	to	PART
ftr-420	908	19	see	see	VERB
ftr-420	908	20	or	or	CCONJ
ftr-420	908	21	deal	deal	VERB
ftr-420	908	22	with	with	ADP
ftr-420	908	23	in	in	ADP
ftr-420	908	24	any	any	DET
ftr-420	908	25	other	other	ADJ
ftr-420	908	26	role	role	NOUN
ftr-420	908	27	or	or	CCONJ
ftr-420	908	28	context	context	NOUN
ftr-420	908	29	.	.	PUNCT
ftr-420	909	1	although	although	SCONJ
ftr-420	909	2	an	an	DET
ftr-420	909	3	irs	irs	PROPN
ftr-420	909	4	employee	employee	NOUN
ftr-420	909	5	handling	handle	VERB
ftr-420	909	6	a	a	DET
ftr-420	909	7	taxpayer	taxpayer	NOUN
ftr-420	909	8	’s	’s	PART
ftr-420	909	9	return	return	NOUN
ftr-420	909	10	may	may	AUX
ftr-420	909	11	know	know	VERB
ftr-420	909	12	the	the	DET
ftr-420	909	13	taxpayer	taxpayer	NOUN
ftr-420	909	14	’s	’s	PART
ftr-420	909	15	name	name	NOUN
ftr-420	909	16	,	,	PUNCT
ftr-420	909	17	the	the	DET
ftr-420	909	18	taxpayer	taxpayer	NOUN
ftr-420	909	19	would	would	AUX
ftr-420	909	20	expect	expect	VERB
ftr-420	909	21	that	that	SCONJ
ftr-420	909	22	the	the	DET
ftr-420	909	23	irs	irs	PROPN
ftr-420	909	24	employee	employee	NOUN
ftr-420	909	25	has	have	VERB
ftr-420	909	26	no	no	DET
ftr-420	909	27	particular	particular	ADJ
ftr-420	909	28	interest	interest	NOUN
ftr-420	909	29	in	in	ADP
ftr-420	909	30	knowing	know	VERB
ftr-420	909	31	any	any	PRON
ftr-420	909	32	of	of	ADP
ftr-420	909	33	the	the	DET
ftr-420	909	34	details	detail	NOUN
ftr-420	909	35	of	of	ADP
ftr-420	909	36	the	the	DET
ftr-420	909	37	taxpayer	taxpayer	NOUN
ftr-420	909	38	’s	’s	PART
ftr-420	909	39	life	life	NOUN
ftr-420	909	40	(	(	PUNCT
ftr-420	909	41	except	except	SCONJ
ftr-420	909	42	to	to	PART
ftr-420	909	43	carry	carry	VERB
ftr-420	909	44	out	out	ADP
ftr-420	909	45	the	the	DET
ftr-420	909	46	employee	employee	NOUN
ftr-420	909	47	’s	’s	PART
ftr-420	909	48	duties	duty	NOUN
ftr-420	909	49	)	)	PUNCT
ftr-420	909	50	.	.	PUNCT
ftr-420	910	1	by	by	ADP
ftr-420	910	2	contrast	contrast	NOUN
ftr-420	910	3	,	,	PUNCT
ftr-420	910	4	a	a	DET
ftr-420	910	5	taxpayer	taxpayer	NOUN
ftr-420	910	6	would	would	AUX
ftr-420	910	7	likely	likely	ADV
ftr-420	910	8	be	be	AUX
ftr-420	910	9	outraged	outraged	ADJ
ftr-420	910	10	if	if	SCONJ
ftr-420	910	11	his	his	PRON
ftr-420	910	12	own	own	ADJ
ftr-420	910	13	financial	financial	ADJ
ftr-420	910	14	information	information	NOUN
ftr-420	910	15	were	be	AUX
ftr-420	910	16	disclosed	disclose	VERB
ftr-420	910	17	publicly	publicly	ADV
ftr-420	910	18	or	or	CCONJ
ftr-420	910	19	used	use	VERB
ftr-420	910	20	by	by	ADP
ftr-420	910	21	irs	irs	PROPN
ftr-420	910	22	employees	employee	NOUN
ftr-420	910	23	,	,	PUNCT
ftr-420	910	24	or	or	CCONJ
ftr-420	910	25	their	their	PRON
ftr-420	910	26	friends	friend	NOUN
ftr-420	910	27	or	or	CCONJ
ftr-420	910	28	superiors	superior	NOUN
ftr-420	910	29	,	,	PUNCT
ftr-420	910	30	to	to	PART
ftr-420	910	31	satisfy	satisfy	VERB
ftr-420	910	32	curiosity	curiosity	NOUN
ftr-420	910	33	,	,	PUNCT
ftr-420	910	34	to	to	PART
ftr-420	910	35	achieve	achieve	VERB
ftr-420	910	36	financial	financial	ADJ
ftr-420	910	37	or	or	CCONJ
ftr-420	910	38	political	political	ADJ
ftr-420	910	39	advantage	advantage	NOUN
ftr-420	910	40	,	,	PUNCT
ftr-420	910	41	or	or	CCONJ
ftr-420	910	42	to	to	ADP
ftr-420	910	43	oppress122	oppress122	PROPN
ftr-420	910	44	disfavored	disfavor	VERB
ftr-420	910	45	groups	group	NOUN
ftr-420	910	46	.	.	PUNCT
ftr-420	911	1	the	the	DET
ftr-420	911	2	danger	danger	NOUN
ftr-420	911	3	that	that	SCONJ
ftr-420	911	4	tax	tax	NOUN
ftr-420	911	5	return	return	NOUN
ftr-420	911	6	information	information	NOUN
ftr-420	911	7	will	will	AUX
ftr-420	911	8	be	be	AUX
ftr-420	911	9	misused	misuse	VERB
ftr-420	911	10	has	have	AUX
ftr-420	911	11	been	be	AUX
ftr-420	911	12	magnified	magnify	VERB
ftr-420	911	13	by	by	ADP
ftr-420	911	14	the	the	DET
ftr-420	911	15	advent	advent	NOUN
ftr-420	911	16	of	of	ADP
ftr-420	911	17	the	the	DET
ftr-420	911	18	computer	computer	NOUN
ftr-420	911	19	.	.	PUNCT
ftr-420	912	1	in	in	ADP
ftr-420	912	2	the	the	DET
ftr-420	912	3	1990	1990	NUM
ftr-420	912	4	’s	’s	NOUN
ftr-420	912	5	,	,	PUNCT
ftr-420	912	6	congress	congress	PROPN
ftr-420	912	7	received123	received123	VERB
ftr-420	912	8	much	much	ADJ
ftr-420	912	9	evidence	evidence	NOUN
ftr-420	912	10	that	that	SCONJ
ftr-420	912	11	irs	irs	PROPN
ftr-420	912	12	employees	employee	NOUN
ftr-420	912	13	were	be	AUX
ftr-420	912	14	perusing	peruse	VERB
ftr-420	912	15	tax	tax	NOUN
ftr-420	912	16	records	record	NOUN
ftr-420	912	17	of	of	ADP
ftr-420	912	18	friends,124	friends,124	PROPN
ftr-420	912	19	122	122	NUM
ftr-420	912	20	.	.	PUNCT
ftr-420	913	1	see	see	VERB
ftr-420	913	2	swire	swire	NOUN
ftr-420	913	3	,	,	PUNCT
ftr-420	913	4	supra	supra	PROPN
ftr-420	913	5	note	note	PROPN
ftr-420	913	6	88	88	NUM
ftr-420	913	7	,	,	PUNCT
ftr-420	913	8	at	at	ADP
ftr-420	913	9	493	493	NUM
ftr-420	913	10	-	-	SYM
ftr-420	913	11	94	94	NUM
ftr-420	913	12	,	,	PUNCT
ftr-420	913	13	discussing	discuss	VERB
ftr-420	913	14	how	how	SCONJ
ftr-420	913	15	government	government	NOUN
ftr-420	913	16	officials	official	NOUN
ftr-420	913	17	with	with	ADP
ftr-420	913	18	a	a	DET
ftr-420	913	19	database	database	NOUN
ftr-420	913	20	of	of	ADP
ftr-420	913	21	financial	financial	ADJ
ftr-420	913	22	information	information	NOUN
ftr-420	913	23	might	might	AUX
ftr-420	913	24	use	use	VERB
ftr-420	913	25	such	such	ADJ
ftr-420	913	26	information	information	NOUN
ftr-420	913	27	for	for	ADP
ftr-420	913	28	“	"	PUNCT
ftr-420	913	29	financial	financial	ADJ
ftr-420	913	30	gain	gain	NOUN
ftr-420	913	31	.	.	PUNCT
ftr-420	913	32	”	"	PUNCT
ftr-420	914	1	first	first	ADV
ftr-420	914	2	,	,	PUNCT
ftr-420	914	3	the	the	DET
ftr-420	914	4	information	information	NOUN
ftr-420	914	5	“	"	PUNCT
ftr-420	914	6	might	might	AUX
ftr-420	914	7	reveal	reveal	VERB
ftr-420	914	8	confidential	confidential	ADJ
ftr-420	914	9	business	business	NOUN
ftr-420	914	10	information	information	NOUN
ftr-420	914	11	or	or	CCONJ
ftr-420	914	12	otherwise	otherwise	ADV
ftr-420	914	13	give	give	VERB
ftr-420	914	14	officials	official	NOUN
ftr-420	914	15	an	an	DET
ftr-420	914	16	advantage	advantage	NOUN
ftr-420	914	17	in	in	ADP
ftr-420	914	18	choosing	choose	VERB
ftr-420	914	19	their	their	PRON
ftr-420	914	20	own	own	ADJ
ftr-420	914	21	investments	investment	NOUN
ftr-420	914	22	.	.	PUNCT
ftr-420	914	23	”	"	PUNCT
ftr-420	915	1	second	second	ADV
ftr-420	915	2	,	,	PUNCT
ftr-420	915	3	“	"	PUNCT
ftr-420	915	4	officials	official	NOUN
ftr-420	915	5	might	might	AUX
ftr-420	915	6	get	get	VERB
ftr-420	915	7	money	money	NOUN
ftr-420	915	8	from	from	ADP
ftr-420	915	9	people	people	NOUN
ftr-420	915	10	who	who	PRON
ftr-420	915	11	do	do	AUX
ftr-420	915	12	not	not	PART
ftr-420	915	13	want	want	VERB
ftr-420	915	14	their	their	PRON
ftr-420	915	15	financial	financial	ADJ
ftr-420	915	16	transactions	transaction	NOUN
ftr-420	915	17	revealed	reveal	VERB
ftr-420	915	18	.	.	PUNCT
ftr-420	915	19	”	"	PUNCT
ftr-420	916	1	this	this	PRON
ftr-420	916	2	could	could	AUX
ftr-420	916	3	take	take	VERB
ftr-420	916	4	the	the	DET
ftr-420	916	5	form	form	NOUN
ftr-420	916	6	of	of	ADP
ftr-420	916	7	their	their	PRON
ftr-420	916	8	being	be	AUX
ftr-420	916	9	bribed	bribe	VERB
ftr-420	916	10	or	or	CCONJ
ftr-420	916	11	their	their	PRON
ftr-420	916	12	practicing	practice	VERB
ftr-420	916	13	extortion	extortion	NOUN
ftr-420	916	14	.	.	PUNCT
ftr-420	917	1	third	third	ADJ
ftr-420	917	2	,	,	PUNCT
ftr-420	917	3	they	they	PRON
ftr-420	917	4	“	"	PUNCT
ftr-420	917	5	might	might	AUX
ftr-420	917	6	benefit	benefit	VERB
ftr-420	917	7	financially	financially	ADV
ftr-420	917	8	by	by	ADP
ftr-420	917	9	sharing	share	VERB
ftr-420	917	10	the	the	DET
ftr-420	917	11	data	datum	NOUN
ftr-420	917	12	with	with	ADP
ftr-420	917	13	outside	outside	ADJ
ftr-420	917	14	parties	party	NOUN
ftr-420	917	15	,	,	PUNCT
ftr-420	917	16	”	"	PUNCT
ftr-420	917	17	with	with	ADP
ftr-420	917	18	whom	whom	PRON
ftr-420	917	19	they	they	PRON
ftr-420	917	20	might	might	AUX
ftr-420	917	21	make	make	VERB
ftr-420	917	22	a	a	DET
ftr-420	917	23	joint	joint	ADJ
ftr-420	917	24	investment	investment	NOUN
ftr-420	917	25	.	.	PUNCT
ftr-420	918	1	123	123	NUM
ftr-420	918	2	.	.	PUNCT
ftr-420	919	1	see	see	VERB
ftr-420	919	2	generally	generally	ADV
ftr-420	919	3	kleiman	kleiman	NOUN
ftr-420	919	4	,	,	PUNCT
ftr-420	919	5	supra	supra	PROPN
ftr-420	919	6	note	note	PROPN
ftr-420	919	7	49	49	NUM
ftr-420	919	8	,	,	PUNCT
ftr-420	919	9	at	at	ADP
ftr-420	919	10	1177	1177	NUM
ftr-420	919	11	,	,	PUNCT
ftr-420	919	12	stating	state	VERB
ftr-420	919	13	that	that	SCONJ
ftr-420	919	14	“	"	PUNCT
ftr-420	919	15	modern	modern	ADJ
ftr-420	919	16	advances	advance	NOUN
ftr-420	919	17	in	in	ADP
ftr-420	919	18	computer	computer	NOUN
ftr-420	919	19	technology	technology	NOUN
ftr-420	919	20	and	and	CCONJ
ftr-420	919	21	use	use	NOUN
ftr-420	919	22	have	have	AUX
ftr-420	919	23	escalated	escalate	VERB
ftr-420	919	24	the	the	DET
ftr-420	919	25	potential	potential	NOUN
ftr-420	919	26	for	for	ADP
ftr-420	919	27	abuse	abuse	NOUN
ftr-420	919	28	[	[	PUNCT
ftr-420	919	29	by	by	ADP
ftr-420	919	30	governmental	governmental	ADJ
ftr-420	919	31	prying	prying	NOUN
ftr-420	919	32	]	]	PUNCT
ftr-420	919	33	in	in	ADP
ftr-420	919	34	exponential	exponential	ADJ
ftr-420	919	35	degrees	degree	NOUN
ftr-420	919	36	.	.	PUNCT
ftr-420	919	37	”	"	PUNCT
ftr-420	920	1	124	124	NUM
ftr-420	920	2	.	.	PUNCT
ftr-420	921	1	in	in	ADP
ftr-420	921	2	1993	1993	NUM
ftr-420	921	3	,	,	PUNCT
ftr-420	921	4	an	an	DET
ftr-420	921	5	internal	internal	ADJ
ftr-420	921	6	irs	irs	PROPN
ftr-420	921	7	report	report	NOUN
ftr-420	921	8	,	,	PUNCT
ftr-420	921	9	showing	show	VERB
ftr-420	921	10	that	that	SCONJ
ftr-420	921	11	350	350	NUM
ftr-420	921	12	employees	employee	NOUN
ftr-420	921	13	had	have	AUX
ftr-420	921	14	improperly	improperly	ADV
ftr-420	921	15	accessed	access	VERB
ftr-420	921	16	tax	tax	NOUN
ftr-420	921	17	accounts	account	NOUN
ftr-420	921	18	through	through	ADP
ftr-420	921	19	the	the	DET
ftr-420	921	20	irs	irs	PROPN
ftr-420	921	21	’s	’s	PART
ftr-420	921	22	integrated	integrate	VERB
ftr-420	921	23	data	data	NOUN
ftr-420	921	24	retrieval	retrieval	NOUN
ftr-420	921	25	system	system	NOUN
ftr-420	921	26	led	lead	VERB
ftr-420	921	27	to	to	ADP
ftr-420	921	28	a	a	DET
ftr-420	921	29	hearing	hearing	NOUN
ftr-420	921	30	before	before	ADP
ftr-420	921	31	the	the	DET
ftr-420	921	32	senate	senate	PROPN
ftr-420	921	33	governmental	governmental	PROPN
ftr-420	921	34	affairs	affairs	PROPN
ftr-420	921	35	committee	committee	NOUN
ftr-420	921	36	,	,	PUNCT
ftr-420	921	37	chaired	chair	VERB
ftr-420	921	38	by	by	ADP
ftr-420	921	39	john	john	PROPN
ftr-420	921	40	glenn	glenn	PROPN
ftr-420	921	41	,	,	PUNCT
ftr-420	921	42	d	d	PROPN
ftr-420	921	43	-	-	PUNCT
ftr-420	921	44	ohio	ohio	PROPN
ftr-420	921	45	.	.	PUNCT
ftr-420	922	1	see	see	VERB
ftr-420	922	2	rita	rita	PROPN
ftr-420	922	3	l.	l.	PROPN
ftr-420	922	4	zeidner	zeidner	PROPN
ftr-420	922	5	,	,	PUNCT
ftr-420	922	6	“	"	PUNCT
ftr-420	922	7	lawmakers	lawmaker	NOUN
ftr-420	922	8	blast	blast	NOUN
ftr-420	922	9	service	service	NOUN
ftr-420	922	10	for	for	ADP
ftr-420	922	11	confidentiality	confidentiality	NOUN
ftr-420	922	12	breaches	breach	NOUN
ftr-420	922	13	,	,	PUNCT
ftr-420	922	14	”	"	PUNCT
ftr-420	922	15	93	93	NUM
ftr-420	922	16	tnt	tnt	PROPN
ftr-420	922	17	163	163	NUM
ftr-420	922	18	-	-	SYM
ftr-420	922	19	48	48	NUM
ftr-420	922	20	;	;	PUNCT
ftr-420	922	21	stephen	stephen	PROPN
ftr-420	922	22	barr	barr	PROPN
ftr-420	922	23	,	,	PUNCT
ftr-420	922	24	“	"	PUNCT
ftr-420	922	25	probe	probe	NOUN
ftr-420	922	26	finds	find	VERB
ftr-420	922	27	irs	irs	PROPN
ftr-420	922	28	workers	worker	NOUN
ftr-420	922	29	were	be	AUX
ftr-420	922	30	‘	'	PUNCT
ftr-420	922	31	browsing	browse	VERB
ftr-420	922	32	’	'	PUNCT
ftr-420	922	33	in	in	ADP
ftr-420	922	34	files	file	NOUN
ftr-420	922	35	;	;	PUNCT
ftr-420	922	36	computer	computer	NOUN
ftr-420	922	37	security	security	NOUN
ftr-420	922	38	review	review	NOUN
ftr-420	922	39	points	point	NOUN
ftr-420	922	40	to	to	ADP
ftr-420	922	41	fraud	fraud	VERB
ftr-420	922	42	,	,	PUNCT
ftr-420	922	43	”	"	PUNCT
ftr-420	922	44	washington	washington	PROPN
ftr-420	922	45	post	post	PROPN
ftr-420	922	46	,	,	PUNCT
ftr-420	922	47	august	august	PROPN
ftr-420	922	48	3	3	NUM
ftr-420	922	49	,	,	PUNCT
ftr-420	922	50	1993	1993	NUM
ftr-420	922	51	,	,	PUNCT
ftr-420	922	52	page	page	NOUN
ftr-420	922	53	a1	a1	NOUN
ftr-420	922	54	;	;	PUNCT
ftr-420	922	55	stephen	stephen	PROPN
ftr-420	922	56	barr	barr	PROPN
ftr-420	922	57	,	,	PUNCT
ftr-420	922	58	“	"	PUNCT
ftr-420	922	59	glenn	glenn	PROPN
ftr-420	922	60	calls	call	VERB
ftr-420	922	61	irs	irs	PROPN
ftr-420	922	62	lax	lax	VERB
ftr-420	922	63	on	on	ADP
ftr-420	922	64	‘	'	PUNCT
ftr-420	922	65	browsing	browse	VERB
ftr-420	922	66	;	;	PUNCT
ftr-420	922	67	’	'	PUNCT
ftr-420	922	68	senator	senator	NOUN
ftr-420	922	69	says	say	VERB
ftr-420	922	70	agency	agency	PROPN
ftr-420	922	71	was	be	AUX
ftr-420	922	72	aware	aware	ADJ
ftr-420	922	73	of	of	ADP
ftr-420	922	74	risk	risk	NOUN
ftr-420	922	75	,	,	PUNCT
ftr-420	922	76	”	"	PUNCT
ftr-420	922	77	washington	washington	PROPN
ftr-420	922	78	post	post	PROPN
ftr-420	922	79	,	,	PUNCT
ftr-420	922	80	august	august	PROPN
ftr-420	922	81	4	4	NUM
ftr-420	922	82	,	,	PUNCT
ftr-420	922	83	1993	1993	NUM
ftr-420	922	84	,	,	PUNCT
ftr-420	922	85	page	page	NOUN
ftr-420	922	86	a4	a4	NUM
ftr-420	922	87	;	;	PUNCT
ftr-420	922	88	stephen	stephen	PROPN
ftr-420	922	89	barr	barr	PROPN
ftr-420	922	90	,	,	PUNCT
ftr-420	922	91	“	"	PUNCT
ftr-420	922	92	accused	accuse	VERB
ftr-420	922	93	of	of	ADP
ftr-420	922	94	failing	fail	VERB
ftr-420	922	95	to	to	PART
ftr-420	922	96	protect	protect	VERB
ftr-420	922	97	data	datum	NOUN
ftr-420	922	98	,	,	PUNCT
ftr-420	922	99	irs	irs	PROPN
ftr-420	922	100	says	say	VERB
ftr-420	922	101	it	it	PRON
ftr-420	922	102	will	will	AUX
ftr-420	922	103	buttress	buttress	VERB
ftr-420	922	104	safeguards	safeguard	NOUN
ftr-420	922	105	,	,	PUNCT
ftr-420	922	106	washington	washington	PROPN
ftr-420	922	107	post	post	NOUN
ftr-420	922	108	,	,	PUNCT
ftr-420	922	109	august	august	PROPN
ftr-420	922	110	5	5	NUM
ftr-420	922	111	,	,	PUNCT
ftr-420	922	112	1993	1993	NUM
ftr-420	922	113	,	,	PUNCT
ftr-420	922	114	page	page	NOUN
ftr-420	922	115	a6	a6	NOUN
ftr-420	922	116	;	;	PUNCT
ftr-420	923	1	editorial	editorial	NOUN
ftr-420	923	2	,	,	PUNCT
ftr-420	923	3	“	"	PUNCT
ftr-420	923	4	snoops	snoop	NOUN
ftr-420	923	5	(	(	PUNCT
ftr-420	923	6	and	and	CCONJ
ftr-420	923	7	crooks	crook	NOUN
ftr-420	923	8	)	)	PUNCT
ftr-420	923	9	at	at	ADP
ftr-420	923	10	the	the	DET
ftr-420	923	11	i.r.s	i.r.s	NOUN
ftr-420	923	12	.	.	PUNCT
ftr-420	923	13	,	,	PUNCT
ftr-420	923	14	”	"	PUNCT
ftr-420	923	15	new	new	PROPN
ftr-420	923	16	york	york	PROPN
ftr-420	923	17	times	times	PROPN
ftr-420	923	18	,	,	PUNCT
ftr-420	923	19	august	august	PROPN
ftr-420	923	20	5	5	NUM
ftr-420	923	21	,	,	PUNCT
ftr-420	923	22	1993	1993	NUM
ftr-420	923	23	.	.	PUNCT
ftr-420	924	1	a	a	DET
ftr-420	924	2	follow	follow	VERB
ftr-420	924	3	-	-	PUNCT
ftr-420	924	4	up	up	ADP
ftr-420	924	5	hearing	hearing	NOUN
ftr-420	924	6	in	in	ADP
ftr-420	924	7	july	july	PROPN
ftr-420	924	8	1994	1994	NUM
ftr-420	924	9	showed	show	VERB
ftr-420	924	10	that	that	SCONJ
ftr-420	924	11	in	in	ADP
ftr-420	924	12	the	the	DET
ftr-420	924	13	previous	previous	ADJ
ftr-420	924	14	10	10	NUM
ftr-420	924	15	months	month	NOUN
ftr-420	924	16	more	more	ADJ
ftr-420	924	17	than	than	ADP
ftr-420	924	18	500	500	NUM
ftr-420	924	19	such	such	ADJ
ftr-420	924	20	cases	case	NOUN
ftr-420	924	21	were	be	AUX
ftr-420	924	22	investigated	investigate	VERB
ftr-420	924	23	by	by	ADP
ftr-420	924	24	the	the	DET
ftr-420	924	25	irs	irs	PROPN
ftr-420	924	26	.	.	PUNCT
ftr-420	925	1	the	the	DET
ftr-420	925	2	irs	irs	PROPN
ftr-420	925	3	installed	instal	VERB
ftr-420	925	4	an	an	DET
ftr-420	925	5	electronic	electronic	ADJ
ftr-420	925	6	audit	audit	NOUN
ftr-420	925	7	research	research	NOUN
ftr-420	925	8	log	log	NOUN
ftr-420	925	9	,	,	PUNCT
ftr-420	925	10	in	in	ADP
ftr-420	925	11	an	an	DET
ftr-420	925	12	effort	effort	NOUN
ftr-420	925	13	to	to	PART
ftr-420	925	14	monitor	monitor	VERB
ftr-420	925	15	employees	employee	NOUN
ftr-420	925	16	.	.	PUNCT
ftr-420	926	1	stephen	stephen	PROPN
ftr-420	926	2	barr	barr	PROPN
ftr-420	926	3	,	,	PUNCT
ftr-420	926	4	“	"	PUNCT
ftr-420	926	5	1,300	1,300	NUM
ftr-420	926	6	irs	irs	PROPN
ftr-420	926	7	workers	worker	NOUN
ftr-420	926	8	accused	accuse	VERB
ftr-420	926	9	of	of	ADP
ftr-420	926	10	snooping	snoop	VERB
ftr-420	926	11	at	at	ADP
ftr-420	926	12	tax	tax	NOUN
ftr-420	926	13	returns	return	NOUN
ftr-420	926	14	;	;	PUNCT
ftr-420	926	15	employees	employee	NOUN
ftr-420	926	16	used	use	VERB
ftr-420	926	17	computers	computer	NOUN
ftr-420	926	18	to	to	PART
ftr-420	926	19	peek	peek	VERB
ftr-420	926	20	at	at	ADP
ftr-420	926	21	friends	friend	NOUN
ftr-420	926	22	’	'	PUNCT
ftr-420	926	23	files	file	NOUN
ftr-420	926	24	,	,	PUNCT
ftr-420	926	25	”	"	PUNCT
ftr-420	926	26	washington	washington	PROPN
ftr-420	926	27	post	post	PROPN
ftr-420	926	28	,	,	PUNCT
ftr-420	926	29	july	july	PROPN
ftr-420	926	30	19	19	NUM
ftr-420	926	31	,	,	PUNCT
ftr-420	926	32	1994	1994	NUM
ftr-420	926	33	,	,	PUNCT
ftr-420	926	34	page	page	NOUN
ftr-420	926	35	a1	a1	NOUN
ftr-420	926	36	;	;	PUNCT
ftr-420	926	37	see	see	VERB
ftr-420	926	38	also	also	ADV
ftr-420	926	39	robert	robert	PROPN
ftr-420	926	40	d.	d.	PROPN
ftr-420	926	41	hershey	hershey	PROPN
ftr-420	926	42	jr	jr	PROPN
ftr-420	926	43	.	.	PROPN
ftr-420	926	44	,	,	PUNCT
ftr-420	926	45	“	"	PUNCT
ftr-420	926	46	i.r.s	i.r.s	PROPN
ftr-420	926	47	.	.	PUNCT
ftr-420	927	1	staff	staff	NOUN
ftr-420	927	2	is	be	AUX
ftr-420	927	3	cited	cite	VERB
ftr-420	927	4	in	in	ADP
ftr-420	927	5	snoopings	snooping	NOUN
ftr-420	927	6	,	,	PUNCT
ftr-420	927	7	”	"	PUNCT
ftr-420	927	8	new	new	PROPN
ftr-420	927	9	york	york	PROPN
ftr-420	927	10	times	times	PROPN
ftr-420	927	11	,	,	PUNCT
ftr-420	927	12	july	july	PROPN
ftr-420	927	13	19	19	NUM
ftr-420	927	14	,	,	PUNCT
ftr-420	927	15	1994	1994	NUM
ftr-420	927	16	,	,	PUNCT
ftr-420	927	17	page	page	NOUN
ftr-420	927	18	d1	d1	NOUN
ftr-420	927	19	;	;	PUNCT
ftr-420	927	20	stephen	stephen	PROPN
ftr-420	927	21	barr	barr	PROPN
ftr-420	927	22	,	,	PUNCT
ftr-420	927	23	“	"	PUNCT
ftr-420	927	24	irs	irs	PROPN
ftr-420	927	25	vows	vow	VERB
ftr-420	927	26	‘	'	PUNCT
ftr-420	927	27	zero	zero	NUM
ftr-420	927	28	tolerance	tolerance	NOUN
ftr-420	927	29	’	'	PUNCT
ftr-420	927	30	for	for	ADP
ftr-420	927	31	snooping	snoop	VERB
ftr-420	927	32	in	in	ADP
ftr-420	927	33	tax	tax	NOUN
ftr-420	927	34	records	record	NOUN
ftr-420	927	35	;	;	PUNCT
ftr-420	927	36	budget	budget	NOUN
ftr-420	927	37	cut	cut	NOUN
ftr-420	927	38	could	could	AUX
ftr-420	927	39	delay	delay	VERB
ftr-420	927	40	computer	computer	NOUN
ftr-420	927	41	safeguards	safeguard	NOUN
ftr-420	927	42	,	,	PUNCT
ftr-420	927	43	”	"	PUNCT
ftr-420	927	44	washington	washington	PROPN
ftr-420	927	45	post	post	PROPN
ftr-420	927	46	,	,	PUNCT
ftr-420	927	47	july	july	PROPN
ftr-420	927	48	20	20	NUM
ftr-420	927	49	,	,	PUNCT
ftr-420	927	50	1994	1994	NUM
ftr-420	927	51	,	,	PUNCT
ftr-420	927	52	page	page	NOUN
ftr-420	927	53	a4	a4	PROPN
ftr-420	927	54	.	.	PUNCT
ftr-420	928	1	nevertheless	nevertheless	ADV
ftr-420	928	2	,	,	PUNCT
ftr-420	928	3	in	in	ADP
ftr-420	928	4	1997	1997	NUM
ftr-420	928	5	,	,	PUNCT
ftr-420	928	6	the	the	DET
ftr-420	928	7	gao	gao	PROPN
ftr-420	928	8	concluded	conclude	VERB
ftr-420	928	9	that	that	SCONJ
ftr-420	928	10	the	the	DET
ftr-420	928	11	“	"	PUNCT
ftr-420	928	12	irs	irs	PROPN
ftr-420	928	13	is	be	AUX
ftr-420	928	14	not	not	PART
ftr-420	928	15	effectively	effectively	ADV
ftr-420	928	16	addressing	address	VERB
ftr-420	928	17	electronic	electronic	ADJ
ftr-420	928	18	browsing	browsing	NOUN
ftr-420	928	19	.	.	PUNCT
ftr-420	928	20	”	"	PUNCT
ftr-420	929	1	see	see	VERB
ftr-420	929	2	gao	gao	PROPN
ftr-420	929	3	testimony	testimony	NOUN
ftr-420	929	4	before	before	ADP
ftr-420	929	5	the	the	DET
ftr-420	929	6	subcommittee	subcommittee	NOUN
ftr-420	929	7	on	on	ADP
ftr-420	929	8	treasury	treasury	PROPN
ftr-420	929	9	and	and	CCONJ
ftr-420	929	10	general	general	ADJ
ftr-420	929	11	government	government	NOUN
ftr-420	929	12	,	,	PUNCT
ftr-420	929	13	committee	committee	NOUN
ftr-420	929	14	on	on	ADP
ftr-420	929	15	appropriations	appropriation	NOUN
ftr-420	929	16	,	,	PUNCT
ftr-420	929	17	united	united	PROPN
ftr-420	929	18	states	states	PROPN
ftr-420	929	19	senate	senate	PROPN
ftr-420	929	20	,	,	PUNCT
ftr-420	929	21	statement	statement	NOUN
ftr-420	929	22	2004	2004	NUM
ftr-420	929	23	]	]	PUNCT
ftr-420	929	24	sharing	share	VERB
ftr-420	929	25	bank	bank	NOUN
ftr-420	929	26	deposit	deposit	NOUN
ftr-420	929	27	information	information	NOUN
ftr-420	929	28	with	with	ADP
ftr-420	929	29	other	other	ADJ
ftr-420	929	30	countries	country	NOUN
ftr-420	929	31	648	648	NUM
ftr-420	929	32	enemies	enemy	NOUN
ftr-420	929	33	,	,	PUNCT
ftr-420	929	34	acquaintances	acquaintance	NOUN
ftr-420	929	35	,	,	PUNCT
ftr-420	929	36	relatives	relative	NOUN
ftr-420	929	37	or	or	CCONJ
ftr-420	929	38	celebrities	celebrity	NOUN
ftr-420	929	39	.	.	PUNCT
ftr-420	930	1	congress	congress	PROPN
ftr-420	930	2	responded	respond	VERB
ftr-420	930	3	by125	by125	ADP
ftr-420	930	4	enacting	enact	VERB
ftr-420	930	5	the	the	DET
ftr-420	930	6	taxpayer	taxpayer	NOUN
ftr-420	930	7	browsing	browse	VERB
ftr-420	930	8	protection	protection	NOUN
ftr-420	930	9	act	act	NOUN
ftr-420	930	10	of	of	ADP
ftr-420	930	11	1997	1997	NUM
ftr-420	930	12	.	.	PUNCT
ftr-420	931	1	this	this	DET
ftr-420	931	2	legislation	legislation	NOUN
ftr-420	931	3	makes	make	VERB
ftr-420	931	4	unauthorized	unauthorized	ADJ
ftr-420	931	5	inspection	inspection	NOUN
ftr-420	931	6	of	of	ADP
ftr-420	931	7	a	a	DET
ftr-420	931	8	tax	tax	NOUN
ftr-420	931	9	return	return	NOUN
ftr-420	931	10	by	by	ADP
ftr-420	931	11	an	an	DET
ftr-420	931	12	irs	irs	PROPN
ftr-420	931	13	employee	employee	NOUN
ftr-420	931	14	a	a	DET
ftr-420	931	15	criminal	criminal	ADJ
ftr-420	931	16	offense	offense	NOUN
ftr-420	931	17	,	,	PUNCT
ftr-420	931	18	if	if	SCONJ
ftr-420	931	19	willful	willful	ADJ
ftr-420	931	20	,	,	PUNCT
ftr-420	931	21	and	and	CCONJ
ftr-420	931	22	also	also	ADV
ftr-420	931	23	authorizes	authorize	VERB
ftr-420	931	24	a	a	DET
ftr-420	931	25	suit	suit	NOUN
ftr-420	931	26	for	for	ADP
ftr-420	931	27	civil	civil	ADJ
ftr-420	931	28	damages	damage	NOUN
ftr-420	931	29	.	.	PUNCT
ftr-420	932	1	this	this	PRON
ftr-420	932	2	has	have	VERB
ftr-420	932	3	apparently	apparently	ADV
ftr-420	932	4	not126	not126	PROPN
ftr-420	932	5	of	of	ADP
ftr-420	932	6	dr	dr	PROPN
ftr-420	932	7	.	.	PROPN
ftr-420	932	8	rona	rona	PROPN
ftr-420	932	9	b.	b.	PROPN
ftr-420	932	10	stillman	stillman	PROPN
ftr-420	932	11	,	,	PUNCT
ftr-420	932	12	chief	chief	ADJ
ftr-420	932	13	scientist	scientist	NOUN
ftr-420	932	14	,	,	PUNCT
ftr-420	932	15	computers	computer	NOUN
ftr-420	932	16	and	and	CCONJ
ftr-420	932	17	telecommunications	telecommunication	NOUN
ftr-420	932	18	accounting	accounting	NOUN
ftr-420	932	19	and	and	CCONJ
ftr-420	932	20	information	information	NOUN
ftr-420	932	21	management	management	NOUN
ftr-420	932	22	division	division	NOUN
ftr-420	932	23	,	,	PUNCT
ftr-420	932	24	april	april	PROPN
ftr-420	932	25	15	15	NUM
ftr-420	932	26	,	,	PUNCT
ftr-420	932	27	1997	1997	NUM
ftr-420	932	28	,	,	PUNCT
ftr-420	932	29	reprinted	reprint	VERB
ftr-420	932	30	in	in	ADP
ftr-420	932	31	97	97	NUM
ftr-420	932	32	tnt	tnt	PROPN
ftr-420	932	33	73	73	NUM
ftr-420	932	34	-	-	SYM
ftr-420	932	35	42	42	NUM
ftr-420	932	36	.	.	PUNCT
ftr-420	933	1	see	see	VERB
ftr-420	933	2	robert	robert	PROPN
ftr-420	933	3	d.	d.	PROPN
ftr-420	933	4	hershey	hershey	PROPN
ftr-420	933	5	jr	jr	PROPN
ftr-420	933	6	.	.	PROPN
ftr-420	933	7	,	,	PUNCT
ftr-420	933	8	“	"	PUNCT
ftr-420	933	9	snooping	snoop	VERB
ftr-420	933	10	by	by	ADP
ftr-420	933	11	i.r.s	i.r.	NOUN
ftr-420	933	12	.	.	PUNCT
ftr-420	934	1	employees	employee	NOUN
ftr-420	934	2	has	have	AUX
ftr-420	934	3	not	not	PART
ftr-420	934	4	stopped	stop	VERB
ftr-420	934	5	,	,	PUNCT
ftr-420	934	6	report	report	NOUN
ftr-420	934	7	finds	find	VERB
ftr-420	934	8	,	,	PUNCT
ftr-420	935	1	”	"	PUNCT
ftr-420	935	2	n.y	n.y	PROPN
ftr-420	935	3	.	.	PROPN
ftr-420	935	4	times	times	PROPN
ftr-420	935	5	,	,	PUNCT
ftr-420	935	6	april	april	PROPN
ftr-420	935	7	9	9	NUM
ftr-420	935	8	,	,	PUNCT
ftr-420	935	9	1997	1997	NUM
ftr-420	935	10	,	,	PUNCT
ftr-420	935	11	page	page	NOUN
ftr-420	935	12	16a	16a	NOUN
ftr-420	935	13	;	;	PUNCT
ftr-420	935	14	john	john	PROPN
ftr-420	935	15	godfrey	godfrey	PROPN
ftr-420	935	16	,	,	PUNCT
ftr-420	935	17	“	"	PUNCT
ftr-420	935	18	irs	irs	PROPN
ftr-420	935	19	finds	find	VERB
ftr-420	935	20	more	more	ADJ
ftr-420	935	21	cases	case	NOUN
ftr-420	935	22	of	of	ADP
ftr-420	935	23	browsing	browsing	NOUN
ftr-420	935	24	,	,	PUNCT
ftr-420	935	25	falls	fall	VERB
ftr-420	935	26	short	short	ADV
ftr-420	935	27	on	on	ADP
ftr-420	935	28	sanctions	sanction	NOUN
ftr-420	935	29	,	,	PUNCT
ftr-420	935	30	”	"	PUNCT
ftr-420	935	31	97	97	NUM
ftr-420	935	32	tnt	tnt	PROPN
ftr-420	935	33	68	68	NUM
ftr-420	935	34	-	-	SYM
ftr-420	935	35	2	2	NUM
ftr-420	935	36	;	;	PUNCT
ftr-420	935	37	editorial	editorial	NOUN
ftr-420	935	38	,	,	PUNCT
ftr-420	935	39	“	"	PUNCT
ftr-420	935	40	tax	tax	NOUN
ftr-420	935	41	snoops	snoop	NOUN
ftr-420	935	42	,	,	PUNCT
ftr-420	935	43	”	"	PUNCT
ftr-420	935	44	the	the	DET
ftr-420	935	45	washington	washington	PROPN
ftr-420	935	46	post	post	PROPN
ftr-420	935	47	,	,	PUNCT
ftr-420	935	48	april	april	PROPN
ftr-420	935	49	10	10	NUM
ftr-420	935	50	,	,	PUNCT
ftr-420	935	51	1997	1997	NUM
ftr-420	935	52	.	.	PUNCT
ftr-420	936	1	see	see	VERB
ftr-420	936	2	also	also	ADV
ftr-420	936	3	statement	statement	NOUN
ftr-420	936	4	of	of	ADP
ftr-420	936	5	laurence	laurence	PROPN
ftr-420	936	6	summers	summer	NOUN
ftr-420	936	7	,	,	PUNCT
ftr-420	936	8	deputy	deputy	NOUN
ftr-420	936	9	treasury	treasury	NOUN
ftr-420	936	10	secretary	secretary	NOUN
ftr-420	936	11	,	,	PUNCT
ftr-420	936	12	before	before	ADP
ftr-420	936	13	the	the	DET
ftr-420	936	14	subcommittee	subcommittee	NOUN
ftr-420	936	15	on	on	ADP
ftr-420	936	16	treasury	treasury	PROPN
ftr-420	936	17	,	,	PUNCT
ftr-420	936	18	general	general	ADJ
ftr-420	936	19	government	government	NOUN
ftr-420	936	20	,	,	PUNCT
ftr-420	936	21	civil	civil	ADJ
ftr-420	936	22	service	service	NOUN
ftr-420	936	23	,	,	PUNCT
ftr-420	936	24	committee	committee	NOUN
ftr-420	936	25	on	on	ADP
ftr-420	936	26	appropriations	appropriation	NOUN
ftr-420	936	27	,	,	PUNCT
ftr-420	936	28	u.s	u.s	PROPN
ftr-420	936	29	.	.	PROPN
ftr-420	936	30	senate	senate	PROPN
ftr-420	936	31	,	,	PUNCT
ftr-420	936	32	april	april	PROPN
ftr-420	936	33	15	15	NUM
ftr-420	936	34	,	,	PUNCT
ftr-420	936	35	1997	1997	NUM
ftr-420	936	36	,	,	PUNCT
ftr-420	936	37	97	97	NUM
ftr-420	936	38	tnt	tnt	PROPN
ftr-420	936	39	73	73	NUM
ftr-420	936	40	-	-	SYM
ftr-420	936	41	39	39	NUM
ftr-420	936	42	,	,	PUNCT
ftr-420	936	43	acknowledging	acknowledge	VERB
ftr-420	936	44	that	that	SCONJ
ftr-420	936	45	the	the	DET
ftr-420	936	46	irs	irs	PROPN
ftr-420	936	47	policy	policy	NOUN
ftr-420	936	48	against	against	ADP
ftr-420	936	49	browsing	browse	VERB
ftr-420	936	50	“	"	PUNCT
ftr-420	936	51	was	be	AUX
ftr-420	936	52	not	not	PART
ftr-420	936	53	effectively	effectively	ADV
ftr-420	936	54	designed	design	VERB
ftr-420	936	55	or	or	CCONJ
ftr-420	936	56	implemented	implement	VERB
ftr-420	936	57	and	and	CCONJ
ftr-420	936	58	penalties	penalty	NOUN
ftr-420	936	59	are	be	AUX
ftr-420	936	60	neither	neither	CCONJ
ftr-420	936	61	sufficiently	sufficiently	ADV
ftr-420	936	62	consistent	consistent	ADJ
ftr-420	936	63	nor	nor	CCONJ
ftr-420	936	64	severe	severe	ADJ
ftr-420	936	65	to	to	PART
ftr-420	936	66	put	put	VERB
ftr-420	936	67	an	an	DET
ftr-420	936	68	end	end	NOUN
ftr-420	936	69	to	to	ADP
ftr-420	936	70	unauthorized	unauthorized	ADJ
ftr-420	936	71	access	access	NOUN
ftr-420	936	72	.	.	PUNCT
ftr-420	936	73	”	"	PUNCT
ftr-420	937	1	see	see	VERB
ftr-420	937	2	also	also	ADV
ftr-420	937	3	discussion	discussion	NOUN
ftr-420	937	4	of	of	ADP
ftr-420	937	5	irs	irs	PROPN
ftr-420	937	6	browsing	browse	VERB
ftr-420	937	7	in	in	ADP
ftr-420	937	8	swire	swire	NOUN
ftr-420	937	9	,	,	PUNCT
ftr-420	937	10	supra	supra	PROPN
ftr-420	937	11	note	note	PROPN
ftr-420	937	12	88	88	NUM
ftr-420	937	13	,	,	PUNCT
ftr-420	937	14	at	at	ADP
ftr-420	937	15	495	495	NUM
ftr-420	937	16	.	.	PUNCT
ftr-420	937	17	125	125	NUM
ftr-420	937	18	.	.	PUNCT
ftr-420	938	1	in	in	ADP
ftr-420	938	2	a	a	DET
ftr-420	938	3	statement	statement	NOUN
ftr-420	938	4	before	before	ADP
ftr-420	938	5	the	the	DET
ftr-420	938	6	senate	senate	PROPN
ftr-420	938	7	finance	finance	PROPN
ftr-420	938	8	committee	committee	PROPN
ftr-420	938	9	,	,	PUNCT
ftr-420	938	10	an	an	DET
ftr-420	938	11	unidentified	unidentified	ADJ
ftr-420	938	12	gs	gs	NOUN
ftr-420	938	13	12	12	NUM
ftr-420	938	14	revenue	revenue	NOUN
ftr-420	938	15	officer	officer	NOUN
ftr-420	938	16	stated	state	VERB
ftr-420	938	17	that	that	SCONJ
ftr-420	938	18	he	he	PRON
ftr-420	938	19	had	have	AUX
ftr-420	938	20	personally	personally	ADV
ftr-420	938	21	witnessed	witness	VERB
ftr-420	938	22	browsing	browse	VERB
ftr-420	938	23	“	"	PUNCT
ftr-420	938	24	to	to	PART
ftr-420	938	25	check	check	VERB
ftr-420	938	26	on	on	ADP
ftr-420	938	27	prospective	prospective	ADJ
ftr-420	938	28	boyfriends	boyfriend	NOUN
ftr-420	938	29	,	,	PUNCT
ftr-420	938	30	”	"	PUNCT
ftr-420	938	31	browsing	browse	VERB
ftr-420	938	32	to	to	PART
ftr-420	938	33	see	see	VERB
ftr-420	938	34	if	if	SCONJ
ftr-420	938	35	ex	ex	NOUN
ftr-420	938	36	-	-	NOUN
ftr-420	938	37	husbands	husband	NOUN
ftr-420	938	38	had	have	AUX
ftr-420	938	39	increased	increase	VERB
ftr-420	938	40	income	income	NOUN
ftr-420	938	41	available	available	ADJ
ftr-420	938	42	to	to	PART
ftr-420	938	43	pay	pay	VERB
ftr-420	938	44	child	child	NOUN
ftr-420	938	45	support	support	NOUN
ftr-420	938	46	,	,	PUNCT
ftr-420	938	47	browsing	browse	VERB
ftr-420	938	48	with	with	ADP
ftr-420	938	49	respect	respect	NOUN
ftr-420	938	50	to	to	ADP
ftr-420	938	51	taxpayers	taxpayer	NOUN
ftr-420	938	52	“	"	PUNCT
ftr-420	938	53	with	with	ADP
ftr-420	938	54	whom	whom	PRON
ftr-420	938	55	irs	irs	PROPN
ftr-420	938	56	employees	employee	NOUN
ftr-420	938	57	were	be	AUX
ftr-420	938	58	having	have	VERB
ftr-420	938	59	some	some	DET
ftr-420	938	60	kind	kind	NOUN
ftr-420	938	61	of	of	ADP
ftr-420	938	62	personal	personal	ADJ
ftr-420	938	63	disagreement	disagreement	NOUN
ftr-420	938	64	,	,	PUNCT
ftr-420	938	65	”	"	PUNCT
ftr-420	938	66	browsing	browse	VERB
ftr-420	938	67	of	of	ADP
ftr-420	938	68	records	record	NOUN
ftr-420	938	69	of	of	ADP
ftr-420	938	70	“	"	PUNCT
ftr-420	938	71	locally	locally	ADV
ftr-420	938	72	prominent	prominent	ADJ
ftr-420	938	73	or	or	CCONJ
ftr-420	938	74	newsworthy	newsworthy	ADJ
ftr-420	938	75	individuals	individual	NOUN
ftr-420	938	76	,	,	PUNCT
ftr-420	938	77	public	public	ADJ
ftr-420	938	78	figures	figure	NOUN
ftr-420	938	79	–	–	PUNCT
ftr-420	938	80	even	even	ADV
ftr-420	938	81	team	team	NOUN
ftr-420	938	82	coaches	coach	NOUN
ftr-420	938	83	,	,	PUNCT
ftr-420	938	84	”	"	PUNCT
ftr-420	938	85	browsing	browse	VERB
ftr-420	938	86	“	"	PUNCT
ftr-420	938	87	out	out	ADP
ftr-420	938	88	of	of	ADP
ftr-420	938	89	simple	simple	ADJ
ftr-420	938	90	curiosity	curiosity	NOUN
ftr-420	938	91	about	about	ADP
ftr-420	938	92	a	a	DET
ftr-420	938	93	friend	friend	NOUN
ftr-420	938	94	,	,	PUNCT
ftr-420	938	95	a	a	DET
ftr-420	938	96	relative	relative	NOUN
ftr-420	938	97	or	or	CCONJ
ftr-420	938	98	an	an	DET
ftr-420	938	99	employee	employee	NOUN
ftr-420	938	100	’s	’s	PART
ftr-420	938	101	neighbor	neighbor	NOUN
ftr-420	938	102	”	"	PUNCT
ftr-420	938	103	or	or	CCONJ
ftr-420	938	104	accessing	access	VERB
ftr-420	938	105	information	information	NOUN
ftr-420	938	106	on	on	ADP
ftr-420	938	107	“	"	PUNCT
ftr-420	938	108	individuals	individual	NOUN
ftr-420	938	109	who	who	PRON
ftr-420	938	110	are	be	AUX
ftr-420	938	111	perceived	perceive	VERB
ftr-420	938	112	as	as	ADP
ftr-420	938	113	critical	critical	ADJ
ftr-420	938	114	of	of	ADP
ftr-420	938	115	the	the	DET
ftr-420	938	116	irs	irs	PROPN
ftr-420	938	117	.	.	PUNCT
ftr-420	938	118	”	"	PUNCT
ftr-420	939	1	in	in	ADP
ftr-420	939	2	addition	addition	NOUN
ftr-420	939	3	,	,	PUNCT
ftr-420	939	4	the	the	DET
ftr-420	939	5	witness	witness	NOUN
ftr-420	939	6	said	say	VERB
ftr-420	939	7	that	that	SCONJ
ftr-420	939	8	he	he	PRON
ftr-420	939	9	had	have	AUX
ftr-420	939	10	seen	see	VERB
ftr-420	939	11	cases	case	NOUN
ftr-420	939	12	of	of	ADP
ftr-420	939	13	institutional	institutional	ADJ
ftr-420	939	14	abuse	abuse	NOUN
ftr-420	939	15	,	,	PUNCT
ftr-420	939	16	such	such	ADJ
ftr-420	939	17	as	as	ADP
ftr-420	939	18	accessing	access	VERB
ftr-420	939	19	tax	tax	NOUN
ftr-420	939	20	records	record	NOUN
ftr-420	939	21	of	of	ADP
ftr-420	939	22	potential	potential	ADJ
ftr-420	939	23	witnesses	witness	NOUN
ftr-420	939	24	or	or	CCONJ
ftr-420	939	25	jurors	juror	NOUN
ftr-420	939	26	in	in	ADP
ftr-420	939	27	tax	tax	NOUN
ftr-420	939	28	cases	case	NOUN
ftr-420	939	29	.	.	PUNCT
ftr-420	940	1	unofficial	unofficial	ADJ
ftr-420	940	2	transcript	transcript	NOUN
ftr-420	940	3	of	of	ADP
ftr-420	940	4	finance	finance	NOUN
ftr-420	940	5	hearing	hearing	NOUN
ftr-420	940	6	on	on	ADP
ftr-420	940	7	irs	irs	PROPN
ftr-420	940	8	abuses	abuse	NOUN
ftr-420	940	9	,	,	PUNCT
ftr-420	940	10	september	september	PROPN
ftr-420	940	11	25	25	NUM
ftr-420	940	12	,	,	PUNCT
ftr-420	940	13	1997	1997	NUM
ftr-420	940	14	,	,	PUNCT
ftr-420	940	15	97	97	NUM
ftr-420	940	16	tnt	tnt	PROPN
ftr-420	940	17	191	191	NUM
ftr-420	940	18	-	-	SYM
ftr-420	940	19	52	52	NUM
ftr-420	940	20	,	,	PUNCT
ftr-420	940	21	witness	witness	VERB
ftr-420	940	22	#	#	SYM
ftr-420	940	23	3	3	NUM
ftr-420	940	24	,	,	PUNCT
ftr-420	940	25	at	at	ADP
ftr-420	940	26	¶¶	¶¶	NOUN
ftr-420	940	27	191203	191203	NUM
ftr-420	940	28	.	.	PUNCT
ftr-420	941	1	126	126	NUM
ftr-420	941	2	.	.	PUNCT
ftr-420	942	1	public	public	ADJ
ftr-420	942	2	law	law	NOUN
ftr-420	942	3	105	105	NUM
ftr-420	942	4	-	-	SYM
ftr-420	942	5	35	35	NUM
ftr-420	942	6	,	,	PUNCT
ftr-420	942	7	signed	sign	VERB
ftr-420	942	8	into	into	ADP
ftr-420	942	9	law	law	NOUN
ftr-420	942	10	on	on	ADP
ftr-420	942	11	august	august	PROPN
ftr-420	942	12	5	5	NUM
ftr-420	942	13	,	,	PUNCT
ftr-420	942	14	1997	1997	NUM
ftr-420	942	15	.	.	PUNCT
ftr-420	943	1	the	the	DET
ftr-420	943	2	act	act	NOUN
ftr-420	943	3	added	add	VERB
ftr-420	943	4	new	new	ADJ
ftr-420	943	5	irc	irc	PROPN
ftr-420	943	6	§	§	PROPN
ftr-420	943	7	7213a	7213a	NUM
ftr-420	943	8	imposing	impose	VERB
ftr-420	943	9	a	a	DET
ftr-420	943	10	criminal	criminal	ADJ
ftr-420	943	11	penalty	penalty	NOUN
ftr-420	943	12	of	of	ADP
ftr-420	943	13	a	a	DET
ftr-420	943	14	fine	fine	NOUN
ftr-420	943	15	not	not	PART
ftr-420	943	16	to	to	PART
ftr-420	943	17	exceed	exceed	VERB
ftr-420	943	18	$	$	SYM
ftr-420	943	19	1,000	1,000	NUM
ftr-420	943	20	or	or	CCONJ
ftr-420	943	21	imprisonment	imprisonment	NOUN
ftr-420	943	22	of	of	ADP
ftr-420	943	23	not	not	PART
ftr-420	943	24	more	more	ADJ
ftr-420	943	25	than	than	ADP
ftr-420	943	26	one	one	NUM
ftr-420	943	27	year	year	NOUN
ftr-420	943	28	,	,	PUNCT
ftr-420	943	29	or	or	CCONJ
ftr-420	943	30	both	both	PRON
ftr-420	943	31	.	.	PUNCT
ftr-420	944	1	the	the	DET
ftr-420	944	2	act	act	NOUN
ftr-420	944	3	also	also	ADV
ftr-420	944	4	added	add	VERB
ftr-420	944	5	new	new	ADJ
ftr-420	944	6	irc	irc	PROPN
ftr-420	944	7	§	§	PROPN
ftr-420	944	8	7431	7431	NUM
ftr-420	944	9	providing	provide	VERB
ftr-420	944	10	civil	civil	ADJ
ftr-420	944	11	damages	damage	NOUN
ftr-420	944	12	;	;	PUNCT
ftr-420	944	13	in	in	ADP
ftr-420	944	14	addition	addition	NOUN
ftr-420	944	15	,	,	PUNCT
ftr-420	944	16	this	this	DET
ftr-420	944	17	provision	provision	NOUN
ftr-420	944	18	requires	require	VERB
ftr-420	944	19	the	the	DET
ftr-420	944	20	irs	irs	PROPN
ftr-420	944	21	to	to	PART
ftr-420	944	22	notify	notify	VERB
ftr-420	944	23	a	a	DET
ftr-420	944	24	taxpayer	taxpayer	NOUN
ftr-420	944	25	if	if	SCONJ
ftr-420	944	26	an	an	DET
ftr-420	944	27	employee	employee	NOUN
ftr-420	944	28	is	be	AUX
ftr-420	944	29	criminally	criminally	ADV
ftr-420	944	30	charged	charge	VERB
ftr-420	944	31	with	with	ADP
ftr-420	944	32	unauthorized	unauthorized	ADJ
ftr-420	944	33	inspection	inspection	NOUN
ftr-420	944	34	of	of	ADP
ftr-420	944	35	the	the	DET
ftr-420	944	36	taxpayer	taxpayer	NOUN
ftr-420	944	37	’s	’s	PART
ftr-420	944	38	return	return	NOUN
ftr-420	944	39	.	.	PUNCT
ftr-420	945	1	section	section	NOUN
ftr-420	945	2	7431(e	7431(e	PROPN
ftr-420	945	3	)	)	PUNCT
ftr-420	945	4	.	.	PUNCT
ftr-420	946	1	see	see	VERB
ftr-420	946	2	h.	h.	PROPN
ftr-420	946	3	r.	r.	PROPN
ftr-420	946	4	rep	rep	PROPN
ftr-420	946	5	.	.	PROPN
ftr-420	947	1	no	no	INTJ
ftr-420	947	2	.	.	NOUN
ftr-420	948	1	105	105	NUM
ftr-420	948	2	-	-	SYM
ftr-420	948	3	51	51	NUM
ftr-420	948	4	,	,	PUNCT
ftr-420	948	5	april	april	PROPN
ftr-420	948	6	14	14	NUM
ftr-420	948	7	,	,	PUNCT
ftr-420	948	8	1997	1997	NUM
ftr-420	948	9	,	,	PUNCT
ftr-420	948	10	reprinted	reprint	VERB
ftr-420	948	11	in	in	ADP
ftr-420	948	12	97	97	NUM
ftr-420	948	13	tnt	tnt	NOUN
ftr-420	948	14	74	74	NUM
ftr-420	948	15	-	-	SYM
ftr-420	948	16	16	16	NUM
ftr-420	948	17	;	;	PUNCT
ftr-420	948	18	herman	herman	PROPN
ftr-420	948	19	ayayo	ayayo	VERB
ftr-420	948	20	,	,	PUNCT
ftr-420	948	21	“	"	PUNCT
ftr-420	948	22	president	president	NOUN
ftr-420	948	23	signs	sign	VERB
ftr-420	948	24	anti	anti	ADJ
ftr-420	948	25	-	-	ADJ
ftr-420	948	26	browsing	browse	VERB
ftr-420	948	27	bill	bill	NOUN
ftr-420	948	28	,	,	PUNCT
ftr-420	948	29	”	"	PUNCT
ftr-420	948	30	97	97	NUM
ftr-420	948	31	tnt	tnt	NOUN
ftr-420	948	32	153	153	NUM
ftr-420	948	33	-	-	SYM
ftr-420	948	34	2	2	NUM
ftr-420	948	35	.	.	NUM
ftr-420	948	36	618	618	NUM
ftr-420	948	37	florida	florida	PROPN
ftr-420	948	38	tax	tax	NOUN
ftr-420	948	39	review	review	NOUN
ftr-420	948	40	[	[	X
ftr-420	948	41	vol.6:6	vol.6:6	NOUN
ftr-420	948	42	put	put	VERB
ftr-420	948	43	an	an	DET
ftr-420	948	44	end	end	NOUN
ftr-420	948	45	to	to	ADP
ftr-420	948	46	such	such	ADJ
ftr-420	948	47	browsing	browsing	NOUN
ftr-420	948	48	,	,	PUNCT
ftr-420	948	49	and	and	CCONJ
ftr-420	948	50	congress	congress	PROPN
ftr-420	948	51	continues	continue	VERB
ftr-420	948	52	to	to	PART
ftr-420	948	53	debate	debate	VERB
ftr-420	948	54	further127	further127	PROPN
ftr-420	948	55	measures	measure	NOUN
ftr-420	948	56	to	to	PART
ftr-420	948	57	combat	combat	VERB
ftr-420	948	58	it.128	it.128	DET
ftr-420	948	59	most	most	ADJ
ftr-420	948	60	cases	case	NOUN
ftr-420	948	61	of	of	ADP
ftr-420	948	62	unauthorized	unauthorized	ADJ
ftr-420	948	63	browsing	browsing	NOUN
ftr-420	948	64	by	by	ADP
ftr-420	948	65	irs	irs	PROPN
ftr-420	948	66	employees	employee	NOUN
ftr-420	948	67	that	that	PRON
ftr-420	948	68	have	have	AUX
ftr-420	948	69	been	be	AUX
ftr-420	948	70	investigated	investigate	VERB
ftr-420	948	71	have	have	AUX
ftr-420	948	72	apparently	apparently	ADV
ftr-420	948	73	not	not	PART
ftr-420	948	74	involved	involve	VERB
ftr-420	948	75	fraud	fraud	NOUN
ftr-420	948	76	.	.	PUNCT
ftr-420	949	1	however	however	ADV
ftr-420	949	2	,	,	PUNCT
ftr-420	949	3	the	the	DET
ftr-420	949	4	potential	potential	ADJ
ftr-420	949	5	for129	for129	ADJ
ftr-420	949	6	malicious	malicious	ADJ
ftr-420	949	7	attacks	attack	NOUN
ftr-420	949	8	on	on	ADP
ftr-420	949	9	the	the	DET
ftr-420	949	10	irs	irs	PROPN
ftr-420	949	11	computer	computer	NOUN
ftr-420	949	12	systems	system	NOUN
ftr-420	949	13	by	by	ADP
ftr-420	949	14	outside	outside	ADJ
ftr-420	949	15	hackers	hacker	NOUN
ftr-420	949	16	,	,	PUNCT
ftr-420	949	17	including	include	VERB
ftr-420	949	18	attacks	attack	NOUN
ftr-420	949	19	designed	design	VERB
ftr-420	949	20	to	to	PART
ftr-420	949	21	perpetrate	perpetrate	VERB
ftr-420	949	22	identity	identity	NOUN
ftr-420	949	23	theft	theft	NOUN
ftr-420	949	24	,	,	PUNCT
ftr-420	949	25	does	do	AUX
ftr-420	949	26	exist	exist	VERB
ftr-420	949	27	.	.	PUNCT
ftr-420	950	1	accordingly	accordingly	ADV
ftr-420	950	2	to	to	ADP
ftr-420	950	3	a	a	DET
ftr-420	950	4	report	report	NOUN
ftr-420	950	5	recently	recently	ADV
ftr-420	950	6	submitted	submit	VERB
ftr-420	950	7	to	to	ADP
ftr-420	950	8	congress	congress	PROPN
ftr-420	950	9	,	,	PUNCT
ftr-420	950	10	the	the	DET
ftr-420	950	11	irs	irs	PROPN
ftr-420	950	12	has	have	AUX
ftr-420	950	13	made	make	VERB
ftr-420	950	14	considerable	considerable	ADJ
ftr-420	950	15	progress	progress	NOUN
ftr-420	950	16	in	in	ADP
ftr-420	950	17	improving	improve	VERB
ftr-420	950	18	the	the	DET
ftr-420	950	19	security	security	NOUN
ftr-420	950	20	of	of	ADP
ftr-420	950	21	its	its	PRON
ftr-420	950	22	computer	computer	NOUN
ftr-420	950	23	systems	system	NOUN
ftr-420	950	24	,	,	PUNCT
ftr-420	950	25	but	but	CCONJ
ftr-420	950	26	serious	serious	ADJ
ftr-420	950	27	vulnerability	vulnerability	NOUN
ftr-420	950	28	is	be	AUX
ftr-420	950	29	still	still	ADV
ftr-420	950	30	present.130	present.130	VERB
ftr-420	950	31	the	the	DET
ftr-420	950	32	possibility	possibility	NOUN
ftr-420	950	33	that	that	SCONJ
ftr-420	950	34	the	the	DET
ftr-420	950	35	white	white	PROPN
ftr-420	950	36	house	house	PROPN
ftr-420	950	37	might	might	AUX
ftr-420	950	38	conspire	conspire	VERB
ftr-420	950	39	to	to	PART
ftr-420	950	40	misuse	misuse	VERB
ftr-420	950	41	information	information	NOUN
ftr-420	950	42	held	hold	VERB
ftr-420	950	43	by	by	ADP
ftr-420	950	44	the	the	DET
ftr-420	950	45	irs	irs	PROPN
ftr-420	950	46	,	,	PUNCT
ftr-420	950	47	e.g.	e.g.	ADV
ftr-420	950	48	,	,	PUNCT
ftr-420	950	49	to	to	PART
ftr-420	950	50	harm	harm	VERB
ftr-420	950	51	political	political	ADJ
ftr-420	950	52	enemies	enemy	NOUN
ftr-420	950	53	,	,	PUNCT
ftr-420	950	54	was	be	AUX
ftr-420	950	55	a	a	DET
ftr-420	950	56	focus	focus	NOUN
ftr-420	950	57	of131	of131	PROPN
ftr-420	950	58	127	127	NUM
ftr-420	950	59	.	.	PUNCT
ftr-420	951	1	in	in	ADP
ftr-420	951	2	the	the	DET
ftr-420	951	3	two	two	NUM
ftr-420	951	4	years	year	NOUN
ftr-420	951	5	following	follow	VERB
ftr-420	951	6	the	the	DET
ftr-420	951	7	statute	statute	NOUN
ftr-420	951	8	’s	’s	PART
ftr-420	951	9	enactment	enactment	NOUN
ftr-420	951	10	,	,	PUNCT
ftr-420	951	11	the	the	DET
ftr-420	951	12	treasury	treasury	NOUN
ftr-420	951	13	substantiated	substantiate	VERB
ftr-420	951	14	198	198	NUM
ftr-420	951	15	cases	case	NOUN
ftr-420	951	16	of	of	ADP
ftr-420	951	17	unauthorized	unauthorized	ADJ
ftr-420	951	18	browsing	browsing	NOUN
ftr-420	951	19	.	.	PUNCT
ftr-420	952	1	2000	2000	NUM
ftr-420	952	2	jct	jct	PROPN
ftr-420	952	3	report	report	NOUN
ftr-420	952	4	,	,	PUNCT
ftr-420	952	5	supra	supra	PROPN
ftr-420	952	6	note	note	PROPN
ftr-420	952	7	88	88	NUM
ftr-420	952	8	,	,	PUNCT
ftr-420	952	9	at	at	ADP
ftr-420	952	10	n.	n.	PROPN
ftr-420	952	11	778	778	NUM
ftr-420	952	12	and	and	CCONJ
ftr-420	952	13	accompanying	accompany	VERB
ftr-420	952	14	text	text	NOUN
ftr-420	952	15	.	.	PUNCT
ftr-420	953	1	the	the	DET
ftr-420	953	2	reports	report	NOUN
ftr-420	953	3	states	state	VERB
ftr-420	953	4	that	that	SCONJ
ftr-420	953	5	these	these	DET
ftr-420	953	6	cases	case	NOUN
ftr-420	953	7	involved	involve	VERB
ftr-420	953	8	the	the	DET
ftr-420	953	9	following	follow	VERB
ftr-420	953	10	kinds	kind	NOUN
ftr-420	953	11	of	of	ADP
ftr-420	953	12	employees	employee	NOUN
ftr-420	953	13	:	:	PUNCT
ftr-420	953	14	“	"	PUNCT
ftr-420	953	15	auditors	auditor	NOUN
ftr-420	953	16	and	and	CCONJ
ftr-420	953	17	tax	tax	NOUN
ftr-420	953	18	examiners	examiner	NOUN
ftr-420	953	19	(	(	PUNCT
ftr-420	953	20	77	77	NUM
ftr-420	953	21	)	)	PUNCT
ftr-420	953	22	,	,	PUNCT
ftr-420	953	23	collection	collection	NOUN
ftr-420	953	24	(	(	PUNCT
ftr-420	953	25	48	48	NUM
ftr-420	953	26	)	)	PUNCT
ftr-420	953	27	,	,	PUNCT
ftr-420	953	28	taxpayer	taxpayer	NOUN
ftr-420	953	29	service	service	NOUN
ftr-420	953	30	(	(	PUNCT
ftr-420	953	31	31	31	NUM
ftr-420	953	32	)	)	PUNCT
ftr-420	953	33	,	,	PUNCT
ftr-420	953	34	clerical	clerical	ADJ
ftr-420	953	35	(	(	PUNCT
ftr-420	953	36	19	19	NUM
ftr-420	953	37	)	)	PUNCT
ftr-420	953	38	,	,	PUNCT
ftr-420	953	39	criminal	criminal	ADJ
ftr-420	953	40	investigation	investigation	NOUN
ftr-420	953	41	division	division	NOUN
ftr-420	953	42	(	(	PUNCT
ftr-420	953	43	3	3	NUM
ftr-420	953	44	)	)	PUNCT
ftr-420	953	45	,	,	PUNCT
ftr-420	953	46	management	management	NOUN
ftr-420	953	47	(	(	PUNCT
ftr-420	953	48	6	6	NUM
ftr-420	953	49	)	)	PUNCT
ftr-420	953	50	,	,	PUNCT
ftr-420	953	51	professional	professional	ADJ
ftr-420	953	52	/	/	SYM
ftr-420	953	53	technical	technical	ADJ
ftr-420	953	54	(	(	PUNCT
ftr-420	953	55	2	2	NUM
ftr-420	953	56	)	)	PUNCT
ftr-420	953	57	and	and	CCONJ
ftr-420	953	58	other	other	ADJ
ftr-420	953	59	(	(	PUNCT
ftr-420	953	60	12	12	NUM
ftr-420	953	61	)	)	PUNCT
ftr-420	953	62	.	.	PUNCT
ftr-420	953	63	”	"	PUNCT
ftr-420	954	1	i	i	PRON
ftr-420	954	2	d.	d.	PROPN
ftr-420	954	3	128	128	NUM
ftr-420	954	4	.	.	PUNCT
ftr-420	955	1	in	in	ADP
ftr-420	955	2	2003	2003	NUM
ftr-420	955	3	,	,	PUNCT
ftr-420	955	4	the	the	DET
ftr-420	955	5	house	house	NOUN
ftr-420	955	6	of	of	ADP
ftr-420	955	7	representative	representative	NOUN
ftr-420	955	8	’s	’	VERB
ftr-420	955	9	passed	pass	VERB
ftr-420	955	10	a	a	DET
ftr-420	955	11	bill	bill	NOUN
ftr-420	955	12	that	that	PRON
ftr-420	955	13	would	would	AUX
ftr-420	955	14	classify	classify	VERB
ftr-420	955	15	unauthorized	unauthorized	ADJ
ftr-420	955	16	inspection	inspection	NOUN
ftr-420	955	17	of	of	ADP
ftr-420	955	18	returns	return	NOUN
ftr-420	955	19	as	as	ADP
ftr-420	955	20	being	be	AUX
ftr-420	955	21	a	a	DET
ftr-420	955	22	serious	serious	ADJ
ftr-420	955	23	form	form	NOUN
ftr-420	955	24	of	of	ADP
ftr-420	955	25	irs	irs	PROPN
ftr-420	955	26	employee	employee	NOUN
ftr-420	955	27	misconduct	misconduct	NOUN
ftr-420	955	28	requiring	require	VERB
ftr-420	955	29	discipline	discipline	NOUN
ftr-420	955	30	,	,	PUNCT
ftr-420	955	31	and	and	CCONJ
ftr-420	955	32	would	would	AUX
ftr-420	955	33	call	call	VERB
ftr-420	955	34	for	for	ADP
ftr-420	955	35	annual	annual	ADJ
ftr-420	955	36	irs	irs	PROPN
ftr-420	955	37	reporting	reporting	NOUN
ftr-420	955	38	regarding	regard	VERB
ftr-420	955	39	investigations	investigation	NOUN
ftr-420	955	40	and	and	CCONJ
ftr-420	955	41	prosecutions	prosecution	NOUN
ftr-420	955	42	of	of	ADP
ftr-420	955	43	unauthorized	unauthorized	ADJ
ftr-420	955	44	browsing	browsing	NOUN
ftr-420	955	45	;	;	PUNCT
ftr-420	955	46	in	in	ADP
ftr-420	955	47	addition	addition	NOUN
ftr-420	955	48	a	a	DET
ftr-420	955	49	taxpayer	taxpayer	NOUN
ftr-420	955	50	would	would	AUX
ftr-420	955	51	have	have	VERB
ftr-420	955	52	to	to	PART
ftr-420	955	53	be	be	AUX
ftr-420	955	54	notified	notify	VERB
ftr-420	955	55	whenever	whenever	SCONJ
ftr-420	955	56	the	the	DET
ftr-420	955	57	treasury	treasury	NOUN
ftr-420	955	58	inspector	inspector	NOUN
ftr-420	955	59	general	general	NOUN
ftr-420	955	60	for	for	ADP
ftr-420	955	61	tax	tax	NOUN
ftr-420	955	62	administration	administration	NOUN
ftr-420	955	63	substantiates	substantiate	VERB
ftr-420	955	64	that	that	SCONJ
ftr-420	955	65	his	his	PRON
ftr-420	955	66	return	return	NOUN
ftr-420	955	67	has	have	AUX
ftr-420	955	68	been	be	AUX
ftr-420	955	69	unlawfully	unlawfully	ADV
ftr-420	955	70	accessed	access	VERB
ftr-420	955	71	.	.	PUNCT
ftr-420	956	1	taxpayer	taxpayer	NOUN
ftr-420	956	2	protection	protection	NOUN
ftr-420	956	3	and	and	CCONJ
ftr-420	956	4	irs	irs	PROPN
ftr-420	956	5	accountability	accountability	NOUN
ftr-420	956	6	act	act	NOUN
ftr-420	956	7	of	of	ADP
ftr-420	956	8	2003	2003	NUM
ftr-420	956	9	,	,	PUNCT
ftr-420	956	10	h.r	h.r	PROPN
ftr-420	956	11	.	.	PROPN
ftr-420	956	12	1528	1528	NUM
ftr-420	956	13	,	,	PUNCT
ftr-420	956	14	§	§	PROPN
ftr-420	956	15	331(a	331(a	NUM
ftr-420	956	16	)	)	PUNCT
ftr-420	956	17	,	,	PUNCT
ftr-420	956	18	amending	amend	VERB
ftr-420	956	19	irc	irc	ADP
ftr-420	956	20	§	§	PROPN
ftr-420	956	21	7804a	7804a	NUM
ftr-420	956	22	,	,	PUNCT
ftr-420	956	23	and	and	CCONJ
ftr-420	956	24	§	§	PROPN
ftr-420	956	25	347(a),(b	347(a),(b	NUM
ftr-420	956	26	)	)	PUNCT
ftr-420	956	27	,	,	PUNCT
ftr-420	956	28	reprinted	reprint	VERB
ftr-420	956	29	in	in	ADP
ftr-420	956	30	house	house	PROPN
ftr-420	956	31	passes	pass	VERB
ftr-420	956	32	bill	bill	NOUN
ftr-420	956	33	revising	revise	VERB
ftr-420	956	34	‘	'	PUNCT
ftr-420	956	35	10	10	NUM
ftr-420	956	36	deadly	deadly	ADJ
ftr-420	956	37	sins	sin	NOUN
ftr-420	956	38	,	,	PUNCT
ftr-420	956	39	’	'	PUNCT
ftr-420	956	40	2003	2003	NUM
ftr-420	956	41	tnt	tnt	PROPN
ftr-420	956	42	127	127	NUM
ftr-420	956	43	-	-	SYM
ftr-420	956	44	80	80	NUM
ftr-420	956	45	.	.	PUNCT
ftr-420	957	1	the	the	DET
ftr-420	957	2	offenses	offense	NOUN
ftr-420	957	3	described	describe	VERB
ftr-420	957	4	in	in	ADP
ftr-420	957	5	§	§	PROPN
ftr-420	957	6	7804a	7804a	NOUN
ftr-420	957	7	,	,	PUNCT
ftr-420	957	8	disciplinary	disciplinary	ADJ
ftr-420	957	9	actions	action	NOUN
ftr-420	957	10	for	for	ADP
ftr-420	957	11	misconduct	misconduct	NOUN
ftr-420	957	12	,	,	PUNCT
ftr-420	957	13	are	be	AUX
ftr-420	957	14	referred	refer	VERB
ftr-420	957	15	to	to	ADP
ftr-420	957	16	colloquially	colloquially	ADV
ftr-420	957	17	as	as	ADP
ftr-420	957	18	the	the	DET
ftr-420	957	19	“	"	PUNCT
ftr-420	957	20	10	10	NUM
ftr-420	957	21	deadly	deadly	ADJ
ftr-420	957	22	sins	sin	NOUN
ftr-420	957	23	.	.	PUNCT
ftr-420	957	24	”	"	PUNCT
ftr-420	958	1	the	the	DET
ftr-420	958	2	irs	irs	PROPN
ftr-420	958	3	acknowledges	acknowledge	VERB
ftr-420	958	4	that	that	SCONJ
ftr-420	958	5	in	in	ADP
ftr-420	958	6	the	the	DET
ftr-420	958	7	short	short	ADJ
ftr-420	958	8	-	-	PUNCT
ftr-420	958	9	term	term	NOUN
ftr-420	958	10	its	its	PRON
ftr-420	958	11	computer	computer	NOUN
ftr-420	958	12	system	system	NOUN
ftr-420	958	13	is	be	AUX
ftr-420	958	14	not	not	PART
ftr-420	958	15	capable	capable	ADJ
ftr-420	958	16	of	of	ADP
ftr-420	958	17	modification	modification	NOUN
ftr-420	958	18	to	to	PART
ftr-420	958	19	prevent	prevent	VERB
ftr-420	958	20	and	and	CCONJ
ftr-420	958	21	immediately	immediately	ADV
ftr-420	958	22	detect	detect	VERB
ftr-420	958	23	unauthorized	unauthorized	ADJ
ftr-420	958	24	browsing	browsing	NOUN
ftr-420	958	25	.	.	PUNCT
ftr-420	958	26	2000	2000	NUM
ftr-420	958	27	jct	jct	PROPN
ftr-420	958	28	report	report	NOUN
ftr-420	958	29	,	,	PUNCT
ftr-420	958	30	supra	supra	PROPN
ftr-420	958	31	note	note	PROPN
ftr-420	958	32	88	88	NUM
ftr-420	958	33	,	,	PUNCT
ftr-420	958	34	¶¶	¶¶	PROPN
ftr-420	958	35	512	512	NUM
ftr-420	958	36	-	-	SYM
ftr-420	958	37	13	13	NUM
ftr-420	958	38	.	.	PUNCT
ftr-420	959	1	129	129	NUM
ftr-420	959	2	.	.	PUNCT
ftr-420	960	1	i	i	PRON
ftr-420	960	2	d.	d.	PROPN
ftr-420	960	3	at	at	ADP
ftr-420	960	4	¶¶	¶¶	PROPN
ftr-420	960	5	501	501	NUM
ftr-420	960	6	-	-	PUNCT
ftr-420	960	7	506	506	NUM
ftr-420	960	8	.	.	PUNCT
ftr-420	961	1	but	but	CCONJ
ftr-420	961	2	cf	cf	NOUN
ftr-420	961	3	.	.	PUNCT
ftr-420	962	1	kleiman	kleiman	PROPN
ftr-420	962	2	,	,	PUNCT
ftr-420	962	3	supra	supra	PROPN
ftr-420	962	4	note	note	PROPN
ftr-420	962	5	49	49	NUM
ftr-420	962	6	,	,	PUNCT
ftr-420	962	7	at	at	ADP
ftr-420	962	8	n.	n.	PROPN
ftr-420	962	9	47	47	NUM
ftr-420	962	10	,	,	PUNCT
ftr-420	962	11	describing	describe	VERB
ftr-420	962	12	a	a	DET
ftr-420	962	13	1991	1991	NUM
ftr-420	962	14	fbi	fbi	PROPN
ftr-420	962	15	arrest	arrest	NOUN
ftr-420	962	16	of	of	ADP
ftr-420	962	17	“	"	PUNCT
ftr-420	962	18	16	16	NUM
ftr-420	962	19	government	government	NOUN
ftr-420	962	20	‘	'	PUNCT
ftr-420	962	21	insiders	insider	NOUN
ftr-420	962	22	’	'	PUNCT
ftr-420	962	23	on	on	ADP
ftr-420	962	24	charges	charge	NOUN
ftr-420	962	25	of	of	ADP
ftr-420	962	26	stealing	steal	VERB
ftr-420	962	27	confidential	confidential	ADJ
ftr-420	962	28	personal	personal	ADJ
ftr-420	962	29	information	information	NOUN
ftr-420	962	30	from	from	ADP
ftr-420	962	31	government	government	NOUN
ftr-420	962	32	computer	computer	NOUN
ftr-420	962	33	databases	database	NOUN
ftr-420	962	34	and	and	CCONJ
ftr-420	962	35	brokering	broker	VERB
ftr-420	962	36	the	the	DET
ftr-420	962	37	information	information	NOUN
ftr-420	962	38	to	to	ADP
ftr-420	962	39	customers	customer	NOUN
ftr-420	962	40	.	.	PUNCT
ftr-420	962	41	.	.	PUNCT
ftr-420	962	42	.	.	PUNCT
ftr-420	963	1	in	in	ADP
ftr-420	963	2	the	the	DET
ftr-420	963	3	private	private	ADJ
ftr-420	963	4	sector	sector	NOUN
ftr-420	963	5	.	.	PUNCT
ftr-420	963	6	”	"	PUNCT
ftr-420	963	7	130	130	NUM
ftr-420	963	8	.	.	PUNCT
ftr-420	964	1	gao	gao	PROPN
ftr-420	964	2	,	,	PUNCT
ftr-420	964	3	report	report	VERB
ftr-420	964	4	to	to	ADP
ftr-420	964	5	the	the	DET
ftr-420	964	6	subcommittee	subcommittee	NOUN
ftr-420	964	7	on	on	ADP
ftr-420	964	8	technology	technology	NOUN
ftr-420	964	9	,	,	PUNCT
ftr-420	964	10	information	information	NOUN
ftr-420	964	11	policy	policy	NOUN
ftr-420	964	12	,	,	PUNCT
ftr-420	964	13	intergovernmental	intergovernmental	ADJ
ftr-420	964	14	relations	relation	NOUN
ftr-420	964	15	,	,	PUNCT
ftr-420	964	16	and	and	CCONJ
ftr-420	964	17	the	the	DET
ftr-420	964	18	census	census	NOUN
ftr-420	964	19	,	,	PUNCT
ftr-420	964	20	committee	committee	NOUN
ftr-420	964	21	on	on	ADP
ftr-420	964	22	government	government	NOUN
ftr-420	964	23	reform	reform	NOUN
ftr-420	964	24	,	,	PUNCT
ftr-420	964	25	house	house	NOUN
ftr-420	964	26	of	of	ADP
ftr-420	964	27	representatives	representatives	PROPN
ftr-420	964	28	,	,	PUNCT
ftr-420	964	29	may	may	PROPN
ftr-420	964	30	2003	2003	NUM
ftr-420	964	31	,	,	PUNCT
ftr-420	964	32	information	information	NOUN
ftr-420	964	33	security	security	NOUN
ftr-420	964	34	:	:	PUNCT
ftr-420	964	35	progress	progress	NOUN
ftr-420	964	36	made	make	VERB
ftr-420	964	37	,	,	PUNCT
ftr-420	964	38	but	but	CCONJ
ftr-420	964	39	weaknesses	weakness	NOUN
ftr-420	964	40	at	at	ADP
ftr-420	964	41	the	the	DET
ftr-420	964	42	internal	internal	ADJ
ftr-420	964	43	revenue	revenue	NOUN
ftr-420	964	44	service	service	NOUN
ftr-420	964	45	continue	continue	VERB
ftr-420	964	46	to	to	PART
ftr-420	964	47	pose	pose	VERB
ftr-420	964	48	risks	risk	NOUN
ftr-420	964	49	,	,	PUNCT
ftr-420	964	50	reprinted	reprint	VERB
ftr-420	964	51	in	in	ADP
ftr-420	964	52	2003	2003	NUM
ftr-420	964	53	tnt	tnt	PROPN
ftr-420	964	54	106	106	NUM
ftr-420	964	55	-	-	SYM
ftr-420	964	56	12	12	NUM
ftr-420	964	57	,	,	PUNCT
ftr-420	964	58	at	at	ADP
ftr-420	964	59	¶¶	¶¶	PROPN
ftr-420	964	60	6	6	NUM
ftr-420	964	61	-	-	SYM
ftr-420	964	62	7	7	NUM
ftr-420	964	63	.	.	PUNCT
ftr-420	965	1	see	see	VERB
ftr-420	965	2	generally	generally	ADV
ftr-420	965	3	swire	swire	NOUN
ftr-420	965	4	,	,	PUNCT
ftr-420	965	5	supra	supra	PROPN
ftr-420	965	6	note	note	PROPN
ftr-420	965	7	88	88	NUM
ftr-420	965	8	,	,	PUNCT
ftr-420	965	9	at	at	ADP
ftr-420	965	10	497	497	NUM
ftr-420	965	11	,	,	PUNCT
ftr-420	965	12	noting	note	VERB
ftr-420	965	13	that	that	SCONJ
ftr-420	965	14	“	"	PUNCT
ftr-420	965	15	the	the	DET
ftr-420	965	16	defense	defense	PROPN
ftr-420	965	17	department	department	PROPN
ftr-420	965	18	reports	report	VERB
ftr-420	965	19	hundreds	hundred	NOUN
ftr-420	965	20	of	of	ADP
ftr-420	965	21	thousands	thousand	NOUN
ftr-420	965	22	of	of	ADP
ftr-420	965	23	successful	successful	ADJ
ftr-420	965	24	intrusions	intrusion	NOUN
ftr-420	965	25	into	into	ADP
ftr-420	965	26	military	military	ADJ
ftr-420	965	27	computers	computer	NOUN
ftr-420	965	28	per	per	ADP
ftr-420	965	29	year	year	NOUN
ftr-420	965	30	.	.	PUNCT
ftr-420	965	31	.	.	PUNCT
ftr-420	965	32	.	.	PUNCT
ftr-420	965	33	.	.	PUNCT
ftr-420	966	1	the	the	DET
ftr-420	966	2	possibility	possibility	NOUN
ftr-420	966	3	of	of	ADP
ftr-420	966	4	intrusions	intrusion	NOUN
ftr-420	966	5	.	.	PUNCT
ftr-420	966	6	.	.	PUNCT
ftr-420	967	1	.	.	PUNCT
ftr-420	968	1	is	be	AUX
ftr-420	968	2	a	a	DET
ftr-420	968	3	powerful	powerful	ADJ
ftr-420	968	4	argument	argument	NOUN
ftr-420	968	5	against	against	ADP
ftr-420	968	6	allowing	allow	VERB
ftr-420	968	7	unlimited	unlimited	ADJ
ftr-420	968	8	government	government	NOUN
ftr-420	968	9	access	access	NOUN
ftr-420	968	10	to	to	ADP
ftr-420	968	11	sensitive	sensitive	ADJ
ftr-420	968	12	personal	personal	ADJ
ftr-420	968	13	information	information	NOUN
ftr-420	968	14	of	of	ADP
ftr-420	968	15	any	any	DET
ftr-420	968	16	kind	kind	NOUN
ftr-420	968	17	.	.	PUNCT
ftr-420	968	18	”	"	PUNCT
ftr-420	969	1	i	i	PRON
ftr-420	969	2	d.	d.	PROPN
ftr-420	969	3	131	131	NUM
ftr-420	969	4	.	.	PUNCT
ftr-420	970	1	see	see	VERB
ftr-420	970	2	swire	swire	NOUN
ftr-420	970	3	,	,	PUNCT
ftr-420	970	4	supra	supra	PROPN
ftr-420	970	5	note	note	PROPN
ftr-420	970	6	88	88	NUM
ftr-420	970	7	,	,	PUNCT
ftr-420	970	8	at	at	ADP
ftr-420	970	9	494	494	NUM
ftr-420	970	10	-	-	SYM
ftr-420	970	11	95	95	NUM
ftr-420	970	12	,	,	PUNCT
ftr-420	970	13	for	for	ADP
ftr-420	970	14	a	a	DET
ftr-420	970	15	discussion	discussion	NOUN
ftr-420	970	16	of	of	ADP
ftr-420	970	17	how	how	SCONJ
ftr-420	970	18	government	government	NOUN
ftr-420	970	19	officials	official	NOUN
ftr-420	970	20	with	with	ADP
ftr-420	970	21	access	access	NOUN
ftr-420	970	22	to	to	ADP
ftr-420	970	23	a	a	DET
ftr-420	970	24	government	government	NOUN
ftr-420	970	25	databases	database	NOUN
ftr-420	970	26	might	might	AUX
ftr-420	970	27	“	"	PUNCT
ftr-420	970	28	misuse	misuse	VERB
ftr-420	970	29	[	[	X
ftr-420	970	30	the	the	DET
ftr-420	970	31	data	datum	NOUN
ftr-420	970	32	]	]	PUNCT
ftr-420	970	33	for	for	ADP
ftr-420	970	34	political	political	ADJ
ftr-420	970	35	gain	gain	NOUN
ftr-420	970	36	.	.	PUNCT
ftr-420	970	37	”	"	PUNCT
ftr-420	971	1	first	first	ADV
ftr-420	971	2	,	,	PUNCT
ftr-420	971	3	“	"	PUNCT
ftr-420	971	4	the	the	DET
ftr-420	971	5	data	datum	NOUN
ftr-420	971	6	may	may	AUX
ftr-420	971	7	be	be	AUX
ftr-420	971	8	an	an	DET
ftr-420	971	9	inexpensive	inexpensive	ADJ
ftr-420	971	10	and	and	CCONJ
ftr-420	971	11	effective	effective	ADJ
ftr-420	971	12	form	form	NOUN
ftr-420	971	13	of	of	ADP
ftr-420	971	14	opposition	opposition	NOUN
ftr-420	971	15	research	research	NOUN
ftr-420	971	16	.	.	PUNCT
ftr-420	971	17	”	"	PUNCT
ftr-420	972	1	in	in	ADP
ftr-420	972	2	addition	addition	NOUN
ftr-420	972	3	,	,	PUNCT
ftr-420	972	4	“	"	PUNCT
ftr-420	972	5	officials	official	NOUN
ftr-420	972	6	might	might	AUX
ftr-420	972	7	use	use	VERB
ftr-420	972	8	the	the	DET
ftr-420	972	9	inside	inside	ADJ
ftr-420	972	10	information	information	NOUN
ftr-420	972	11	to	to	PART
ftr-420	972	12	extract	extract	VERB
ftr-420	972	13	concessions	concession	NOUN
ftr-420	972	14	from	from	ADP
ftr-420	972	15	targets	target	NOUN
ftr-420	972	16	of	of	ADP
ftr-420	972	17	surveillance	surveillance	NOUN
ftr-420	972	18	,	,	PUNCT
ftr-420	972	19	”	"	PUNCT
ftr-420	972	20	as	as	SCONJ
ftr-420	972	21	j.	j.	PROPN
ftr-420	972	22	edgar	edgar	PROPN
ftr-420	972	23	hoover	hoover	PROPN
ftr-420	972	24	is	be	AUX
ftr-420	972	25	alleged	allege	VERB
ftr-420	972	26	to	to	PART
ftr-420	972	27	have	have	AUX
ftr-420	972	28	done	do	VERB
ftr-420	972	29	,	,	PUNCT
ftr-420	972	30	and	and	CCONJ
ftr-420	972	31	finally	finally	ADV
ftr-420	972	32	2004	2004	NUM
ftr-420	972	33	]	]	PUNCT
ftr-420	972	34	sharing	share	VERB
ftr-420	972	35	bank	bank	NOUN
ftr-420	972	36	deposit	deposit	NOUN
ftr-420	972	37	information	information	NOUN
ftr-420	972	38	with	with	ADP
ftr-420	972	39	other	other	ADJ
ftr-420	972	40	countries	country	NOUN
ftr-420	972	41	648	648	NUM
ftr-420	972	42	congressional	congressional	ADJ
ftr-420	972	43	concern	concern	NOUN
ftr-420	972	44	in	in	ADP
ftr-420	972	45	the	the	DET
ftr-420	972	46	1970	1970	NUM
ftr-420	972	47	’s	’s	NOUN
ftr-420	972	48	.	.	PUNCT
ftr-420	973	1	the	the	DET
ftr-420	973	2	articles	article	NOUN
ftr-420	973	3	of	of	ADP
ftr-420	973	4	impeachment	impeachment	NOUN
ftr-420	973	5	against	against	ADP
ftr-420	973	6	president	president	PROPN
ftr-420	973	7	nixon	nixon	PROPN
ftr-420	973	8	,	,	PUNCT
ftr-420	973	9	voted	vote	VERB
ftr-420	973	10	by	by	ADP
ftr-420	973	11	the	the	DET
ftr-420	973	12	judiciary	judiciary	PROPN
ftr-420	973	13	committee	committee	PROPN
ftr-420	973	14	in	in	ADP
ftr-420	973	15	1974	1974	NUM
ftr-420	973	16	,	,	PUNCT
ftr-420	973	17	alleged	allege	VERB
ftr-420	973	18	that	that	SCONJ
ftr-420	973	19	the	the	DET
ftr-420	973	20	president	president	NOUN
ftr-420	973	21	“	"	PUNCT
ftr-420	973	22	endeavored	endeavor	VERB
ftr-420	973	23	to	to	PART
ftr-420	973	24	obtain	obtain	VERB
ftr-420	973	25	from	from	ADP
ftr-420	973	26	the	the	DET
ftr-420	973	27	[	[	X
ftr-420	973	28	irs	irs	PROPN
ftr-420	973	29	]	]	X
ftr-420	973	30	.	.	PUNCT
ftr-420	973	31	.	.	PUNCT
ftr-420	973	32	.	.	PUNCT
ftr-420	974	1	confidential	confidential	ADJ
ftr-420	974	2	information	information	NOUN
ftr-420	974	3	contained	contain	VERB
ftr-420	974	4	in	in	ADP
ftr-420	974	5	income	income	NOUN
ftr-420	974	6	tax	tax	NOUN
ftr-420	974	7	returns	return	NOUN
ftr-420	974	8	for	for	ADP
ftr-420	974	9	purposes	purpose	NOUN
ftr-420	974	10	not	not	PART
ftr-420	974	11	authorized	authorize	VERB
ftr-420	974	12	by	by	ADP
ftr-420	974	13	law	law	NOUN
ftr-420	974	14	,	,	PUNCT
ftr-420	974	15	and	and	CCONJ
ftr-420	974	16	to	to	PART
ftr-420	974	17	cause	cause	VERB
ftr-420	974	18	.	.	PUNCT
ftr-420	974	19	.	.	PUNCT
ftr-420	974	20	.	.	PUNCT
ftr-420	975	1	income	income	NOUN
ftr-420	975	2	tax	tax	NOUN
ftr-420	975	3	audits	audits	NOUN
ftr-420	975	4	.	.	PUNCT
ftr-420	975	5	.	.	PUNCT
ftr-420	975	6	.	.	PUNCT
ftr-420	976	1	to	to	PART
ftr-420	976	2	be	be	AUX
ftr-420	976	3	initiated	initiate	VERB
ftr-420	976	4	.	.	PUNCT
ftr-420	976	5	.	.	PUNCT
ftr-420	977	1	.	.	PUNCT
ftr-420	978	1	in	in	ADP
ftr-420	978	2	a	a	DET
ftr-420	978	3	discriminatory	discriminatory	ADJ
ftr-420	978	4	manner	manner	NOUN
ftr-420	978	5	.	.	PUNCT
ftr-420	978	6	”132	”132	NOUN
ftr-420	978	7	to	to	PART
ftr-420	978	8	protect	protect	VERB
ftr-420	978	9	against	against	ADP
ftr-420	978	10	further	further	ADJ
ftr-420	978	11	abuse	abuse	NOUN
ftr-420	978	12	by	by	ADP
ftr-420	978	13	the	the	DET
ftr-420	978	14	white	white	PROPN
ftr-420	978	15	house	house	PROPN
ftr-420	978	16	,	,	PUNCT
ftr-420	978	17	congress	congress	PROPN
ftr-420	978	18	in	in	ADP
ftr-420	978	19	1976	1976	NUM
ftr-420	978	20	required	require	VERB
ftr-420	978	21	that	that	SCONJ
ftr-420	978	22	requests	request	NOUN
ftr-420	978	23	by	by	ADP
ftr-420	978	24	the	the	DET
ftr-420	978	25	white	white	PROPN
ftr-420	978	26	house	house	PROPN
ftr-420	978	27	for	for	ADP
ftr-420	978	28	taxpayer	taxpayer	NOUN
ftr-420	978	29	information	information	NOUN
ftr-420	978	30	be	be	AUX
ftr-420	978	31	signed	sign	VERB
ftr-420	978	32	by	by	ADP
ftr-420	978	33	the	the	DET
ftr-420	978	34	president	president	NOUN
ftr-420	978	35	personally	personally	ADV
ftr-420	978	36	and	and	CCONJ
ftr-420	978	37	that	that	SCONJ
ftr-420	978	38	the	the	DET
ftr-420	978	39	president	president	NOUN
ftr-420	978	40	make	make	VERB
ftr-420	978	41	a	a	DET
ftr-420	978	42	quarterly	quarterly	ADJ
ftr-420	978	43	report	report	NOUN
ftr-420	978	44	to	to	ADP
ftr-420	978	45	the	the	DET
ftr-420	978	46	joint	joint	ADJ
ftr-420	978	47	committee	committee	NOUN
ftr-420	978	48	on	on	ADP
ftr-420	978	49	taxation	taxation	NOUN
ftr-420	978	50	regarding	regard	VERB
ftr-420	978	51	any	any	DET
ftr-420	978	52	tax	tax	NOUN
ftr-420	978	53	returns	return	NOUN
ftr-420	978	54	that	that	PRON
ftr-420	978	55	he	he	PRON
ftr-420	978	56	requested	request	VERB
ftr-420	978	57	to	to	PART
ftr-420	978	58	see	see	VERB
ftr-420	978	59	and	and	CCONJ
ftr-420	978	60	the	the	DET
ftr-420	978	61	reasons	reason	NOUN
ftr-420	978	62	therefor.133	therefor.133	PRON
ftr-420	978	63	while	while	SCONJ
ftr-420	978	64	congress	congress	PROPN
ftr-420	978	65	appears	appear	VERB
ftr-420	978	66	to	to	PART
ftr-420	978	67	have	have	AUX
ftr-420	978	68	focused	focus	VERB
ftr-420	978	69	its	its	PRON
ftr-420	978	70	concern	concern	NOUN
ftr-420	978	71	on	on	ADP
ftr-420	978	72	curbing	curb	VERB
ftr-420	978	73	such	such	ADJ
ftr-420	978	74	specific	specific	ADJ
ftr-420	978	75	abuses	abuse	NOUN
ftr-420	978	76	of	of	ADP
ftr-420	978	77	power	power	NOUN
ftr-420	978	78	,	,	PUNCT
ftr-420	978	79	some	some	DET
ftr-420	978	80	commentators	commentator	NOUN
ftr-420	978	81	appear	appear	VERB
ftr-420	978	82	to	to	PART
ftr-420	978	83	have	have	VERB
ftr-420	978	84	a	a	DET
ftr-420	978	85	more	more	ADV
ftr-420	978	86	generalized	generalized	ADJ
ftr-420	978	87	concern	concern	NOUN
ftr-420	978	88	about	about	ADP
ftr-420	978	89	the	the	DET
ftr-420	978	90	huge	huge	ADJ
ftr-420	978	91	amount	amount	NOUN
ftr-420	978	92	of	of	ADP
ftr-420	978	93	financial	financial	ADJ
ftr-420	978	94	information	information	NOUN
ftr-420	978	95	that	that	PRON
ftr-420	978	96	comes	come	VERB
ftr-420	978	97	into	into	ADP
ftr-420	978	98	the	the	DET
ftr-420	978	99	hands	hand	NOUN
ftr-420	978	100	of	of	ADP
ftr-420	978	101	the	the	DET
ftr-420	978	102	irs	irs	PROPN
ftr-420	978	103	and	and	CCONJ
ftr-420	978	104	its	its	PRON
ftr-420	978	105	effect	effect	NOUN
ftr-420	978	106	on	on	ADP
ftr-420	978	107	liberty	liberty	NOUN
ftr-420	978	108	.	.	PUNCT
ftr-420	979	1	they	they	PRON
ftr-420	979	2	suggest	suggest	VERB
ftr-420	979	3	that	that	SCONJ
ftr-420	979	4	when134	when134	PROPN
ftr-420	979	5	“	"	PUNCT
ftr-420	979	6	political	political	ADJ
ftr-420	979	7	officials	official	NOUN
ftr-420	979	8	might	might	AUX
ftr-420	979	9	benefit	benefit	VERB
ftr-420	979	10	from	from	ADP
ftr-420	979	11	sharing	share	VERB
ftr-420	979	12	the	the	DET
ftr-420	979	13	data	datum	NOUN
ftr-420	979	14	with	with	ADP
ftr-420	979	15	friendly	friendly	ADJ
ftr-420	979	16	outside	outside	ADJ
ftr-420	979	17	parties	party	NOUN
ftr-420	979	18	.	.	PUNCT
ftr-420	979	19	”	"	PUNCT
ftr-420	980	1	i	i	PRON
ftr-420	980	2	d.	d.	VERB
ftr-420	980	3	at	at	ADP
ftr-420	980	4	494	494	NUM
ftr-420	980	5	.	.	PUNCT
ftr-420	981	1	132	132	NUM
ftr-420	981	2	.	.	PUNCT
ftr-420	982	1	articles	article	NOUN
ftr-420	982	2	of	of	ADP
ftr-420	982	3	impeachment	impeachment	NOUN
ftr-420	982	4	adopted	adopt	VERB
ftr-420	982	5	by	by	ADP
ftr-420	982	6	the	the	DET
ftr-420	982	7	committee	committee	NOUN
ftr-420	982	8	on	on	ADP
ftr-420	982	9	the	the	DET
ftr-420	982	10	judiciary	judiciary	NOUN
ftr-420	982	11	,	,	PUNCT
ftr-420	982	12	july	july	PROPN
ftr-420	982	13	27	27	NUM
ftr-420	982	14	,	,	PUNCT
ftr-420	982	15	1974	1974	NUM
ftr-420	982	16	,	,	PUNCT
ftr-420	982	17	available	available	ADJ
ftr-420	982	18	at	at	ADP
ftr-420	982	19	http://watergate.info/impeachment/impeachment-articles	http://watergate.info/impeachment/impeachment-articles	PROPN
ftr-420	982	20	.	.	PUNCT
ftr-420	983	1	president	president	PROPN
ftr-420	983	2	nixon	nixon	PROPN
ftr-420	983	3	allegedly	allegedly	ADV
ftr-420	983	4	asked	ask	VERB
ftr-420	983	5	his	his	PRON
ftr-420	983	6	aide	aide	NOUN
ftr-420	983	7	john	john	PROPN
ftr-420	983	8	dean	dean	PROPN
ftr-420	983	9	to	to	PART
ftr-420	983	10	request	request	VERB
ftr-420	983	11	that	that	SCONJ
ftr-420	983	12	the	the	DET
ftr-420	983	13	irs	irs	PROPN
ftr-420	983	14	commissioner	commissioner	NOUN
ftr-420	983	15	audit	audit	NOUN
ftr-420	983	16	taxpayers	taxpayer	NOUN
ftr-420	983	17	on	on	ADP
ftr-420	983	18	his	his	PRON
ftr-420	983	19	“	"	PUNCT
ftr-420	983	20	enemies	enemy	NOUN
ftr-420	983	21	list	list	NOUN
ftr-420	983	22	.	.	PUNCT
ftr-420	983	23	”	"	PUNCT
ftr-420	983	24	see	see	VERB
ftr-420	983	25	george	george	PROPN
ftr-420	983	26	lardner	lardner	PROPN
ftr-420	983	27	jr	jr	PROPN
ftr-420	983	28	.	.	PROPN
ftr-420	983	29	,	,	PUNCT
ftr-420	983	30	“	"	PUNCT
ftr-420	983	31	nixon	nixon	PROPN
ftr-420	983	32	sought	seek	VERB
ftr-420	983	33	‘	'	PUNCT
ftr-420	983	34	ruthless	ruthless	ADJ
ftr-420	983	35	’	'	PUNCT
ftr-420	983	36	chief	chief	NOUN
ftr-420	983	37	to	to	PART
ftr-420	983	38	‘	'	PUNCT
ftr-420	983	39	do	do	VERB
ftr-420	983	40	what	what	PRON
ftr-420	983	41	he	he	PRON
ftr-420	983	42	’s	’s	AUX
ftr-420	983	43	told	tell	VERB
ftr-420	983	44	’	'	PUNCT
ftr-420	983	45	at	at	ADP
ftr-420	983	46	irs	irs	PROPN
ftr-420	983	47	;	;	PUNCT
ftr-420	983	48	tape	tape	NOUN
ftr-420	983	49	includes	include	VERB
ftr-420	983	50	mention	mention	NOUN
ftr-420	983	51	of	of	ADP
ftr-420	983	52	pursuing	pursue	VERB
ftr-420	983	53	enemies	enemy	NOUN
ftr-420	983	54	,	,	PUNCT
ftr-420	983	55	”	"	PUNCT
ftr-420	983	56	washington	washington	PROPN
ftr-420	983	57	post	post	PROPN
ftr-420	983	58	,	,	PUNCT
ftr-420	983	59	january	january	PROPN
ftr-420	983	60	3	3	NUM
ftr-420	983	61	,	,	PUNCT
ftr-420	983	62	1997	1997	NUM
ftr-420	983	63	,	,	PUNCT
ftr-420	983	64	page	page	NOUN
ftr-420	983	65	a01	a01	NOUN
ftr-420	983	66	.	.	PUNCT
ftr-420	984	1	according	accord	VERB
ftr-420	984	2	to	to	ADP
ftr-420	984	3	the	the	DET
ftr-420	984	4	article	article	NOUN
ftr-420	984	5	,	,	PUNCT
ftr-420	984	6	commissioner	commissioner	PROPN
ftr-420	984	7	johnnie	johnnie	PROPN
ftr-420	984	8	walters	walters	PROPN
ftr-420	984	9	,	,	PUNCT
ftr-420	984	10	with	with	ADP
ftr-420	984	11	the	the	DET
ftr-420	984	12	backing	backing	NOUN
ftr-420	984	13	of	of	ADP
ftr-420	984	14	treasury	treasury	PROPN
ftr-420	984	15	secretary	secretary	PROPN
ftr-420	984	16	george	george	PROPN
ftr-420	984	17	p.	p.	PROPN
ftr-420	984	18	shultz	shultz	PROPN
ftr-420	984	19	,	,	PUNCT
ftr-420	984	20	refused	refuse	VERB
ftr-420	984	21	this	this	DET
ftr-420	984	22	request	request	NOUN
ftr-420	984	23	transmitted	transmit	VERB
ftr-420	984	24	by	by	ADP
ftr-420	984	25	dean	dean	PROPN
ftr-420	984	26	.	.	PUNCT
ftr-420	985	1	i	i	PRON
ftr-420	985	2	d.	d.	PROPN
ftr-420	985	3	nixon	nixon	PROPN
ftr-420	985	4	,	,	PUNCT
ftr-420	985	5	in	in	ADP
ftr-420	985	6	turn	turn	NOUN
ftr-420	985	7	,	,	PUNCT
ftr-420	985	8	complained	complain	VERB
ftr-420	985	9	that	that	SCONJ
ftr-420	985	10	there	there	PRON
ftr-420	985	11	had	have	AUX
ftr-420	985	12	been	be	AUX
ftr-420	985	13	a	a	DET
ftr-420	985	14	probing	probe	VERB
ftr-420	985	15	audit	audit	NOUN
ftr-420	985	16	of	of	ADP
ftr-420	985	17	his	his	PRON
ftr-420	985	18	own	own	ADJ
ftr-420	985	19	tax	tax	NOUN
ftr-420	985	20	return	return	NOUN
ftr-420	985	21	in	in	ADP
ftr-420	985	22	1963	1963	NUM
ftr-420	985	23	,	,	PUNCT
ftr-420	985	24	initiated	initiate	VERB
ftr-420	985	25	by	by	ADP
ftr-420	985	26	the	the	DET
ftr-420	985	27	kennedy	kennedy	PROPN
ftr-420	985	28	administration	administration	PROPN
ftr-420	985	29	.	.	PUNCT
ftr-420	986	1	i	i	PRON
ftr-420	986	2	d.	d.	PROPN
ftr-420	986	3	president	president	PROPN
ftr-420	986	4	kennedy	kennedy	PROPN
ftr-420	986	5	is	be	AUX
ftr-420	986	6	said	say	VERB
ftr-420	986	7	to	to	PART
ftr-420	986	8	have	have	AUX
ftr-420	986	9	shared	share	VERB
ftr-420	986	10	tax	tax	NOUN
ftr-420	986	11	return	return	NOUN
ftr-420	986	12	information	information	NOUN
ftr-420	986	13	regarding	regard	VERB
ftr-420	986	14	j.	j.	PROPN
ftr-420	986	15	paul	paul	PROPN
ftr-420	986	16	getty	getty	PROPN
ftr-420	986	17	and	and	CCONJ
ftr-420	986	18	h.l	h.l	PROPN
ftr-420	986	19	.	.	PROPN
ftr-420	986	20	hunt	hunt	PROPN
ftr-420	986	21	with	with	ADP
ftr-420	986	22	ben	ben	PROPN
ftr-420	986	23	bradlee	bradlee	PROPN
ftr-420	986	24	of	of	ADP
ftr-420	986	25	the	the	DET
ftr-420	986	26	washington	washington	PROPN
ftr-420	986	27	post	post	PROPN
ftr-420	986	28	.	.	PUNCT
ftr-420	987	1	see	see	VERB
ftr-420	987	2	john	john	PROPN
ftr-420	987	3	berlau	berlau	PROPN
ftr-420	987	4	,	,	PUNCT
ftr-420	987	5	“	"	PUNCT
ftr-420	987	6	jfk	jfk	PROPN
ftr-420	987	7	used	use	VERB
ftr-420	987	8	audits	audits	NOUN
ftr-420	987	9	to	to	PART
ftr-420	987	10	silence	silence	VERB
ftr-420	987	11	his	his	PRON
ftr-420	987	12	critics	critic	NOUN
ftr-420	987	13	,	,	PUNCT
ftr-420	987	14	”	"	PUNCT
ftr-420	987	15	insight	insight	NOUN
ftr-420	987	16	on	on	ADP
ftr-420	987	17	the	the	DET
ftr-420	987	18	news	news	NOUN
ftr-420	987	19	,	,	PUNCT
ftr-420	987	20	p.	p.	NOUN
ftr-420	987	21	21	21	NUM
ftr-420	987	22	,	,	PUNCT
ftr-420	987	23	sept	sept	PROPN
ftr-420	987	24	.	.	PROPN
ftr-420	987	25	29	29	NUM
ftr-420	987	26	,	,	PUNCT
ftr-420	987	27	2003	2003	NUM
ftr-420	987	28	,	,	PUNCT
ftr-420	987	29	available	available	ADJ
ftr-420	987	30	on	on	ADP
ftr-420	987	31	lexis	lexis	NOUN
ftr-420	987	32	.	.	PUNCT
ftr-420	988	1	see	see	VERB
ftr-420	988	2	also	also	ADV
ftr-420	988	3	senate	senate	PROPN
ftr-420	988	4	comm	comm	NOUN
ftr-420	988	5	.	.	PUNCT
ftr-420	989	1	on	on	ADP
ftr-420	989	2	the	the	DET
ftr-420	989	3	judiciary	judiciary	NOUN
ftr-420	989	4	,	,	PUNCT
ftr-420	989	5	s.rep	s.rep	PROPN
ftr-420	989	6	.	.	PUNCT
ftr-420	989	7	no	no	NOUN
ftr-420	989	8	.	.	NOUN
ftr-420	989	9	1227	1227	NUM
ftr-420	989	10	,	,	PUNCT
ftr-420	989	11	93rd	93rd	PROPN
ftr-420	989	12	cong	cong	NOUN
ftr-420	989	13	.	.	PROPN
ftr-420	989	14	,	,	PUNCT
ftr-420	989	15	2d	2d	PROPN
ftr-420	989	16	sess	sess	NOUN
ftr-420	989	17	.	.	PUNCT
ftr-420	990	1	23	23	NUM
ftr-420	990	2	(	(	PUNCT
ftr-420	990	3	oct	oct	PROPN
ftr-420	990	4	.	.	PROPN
ftr-420	990	5	4	4	NUM
ftr-420	990	6	,	,	PUNCT
ftr-420	990	7	1974	1974	NUM
ftr-420	990	8	)	)	PUNCT
ftr-420	990	9	,	,	PUNCT
ftr-420	990	10	stating	state	VERB
ftr-420	990	11	that	that	SCONJ
ftr-420	990	12	the	the	DET
ftr-420	990	13	irs	irs	PROPN
ftr-420	990	14	had	have	VERB
ftr-420	990	15	a	a	DET
ftr-420	990	16	“	"	PUNCT
ftr-420	990	17	secret	secret	ADJ
ftr-420	990	18	political	political	ADJ
ftr-420	990	19	intelligence	intelligence	NOUN
ftr-420	990	20	unit	unit	NOUN
ftr-420	990	21	known	know	VERB
ftr-420	990	22	as	as	ADP
ftr-420	990	23	the	the	DET
ftr-420	990	24	special	special	ADJ
ftr-420	990	25	service	service	NOUN
ftr-420	990	26	staff	staff	NOUN
ftr-420	990	27	which	which	PRON
ftr-420	990	28	was	be	AUX
ftr-420	990	29	responsible	responsible	ADJ
ftr-420	990	30	for	for	ADP
ftr-420	990	31	compiling	compile	VERB
ftr-420	990	32	political	political	ADJ
ftr-420	990	33	intelligence	intelligence	NOUN
ftr-420	990	34	data	datum	NOUN
ftr-420	990	35	on	on	ADP
ftr-420	990	36	at	at	ADV
ftr-420	990	37	least	least	ADV
ftr-420	990	38	11,000	11,000	NUM
ftr-420	990	39	individuals	individual	NOUN
ftr-420	990	40	and	and	CCONJ
ftr-420	990	41	organizations	organization	NOUN
ftr-420	990	42	deemed	deem	VERB
ftr-420	990	43	to	to	PART
ftr-420	990	44	be	be	AUX
ftr-420	990	45	‘	'	PUNCT
ftr-420	990	46	activist	activist	NOUN
ftr-420	990	47	.	.	PUNCT
ftr-420	990	48	.	.	PUNCT
ftr-420	991	1	.	.	PUNCT
ftr-420	992	1	ideological	ideological	ADJ
ftr-420	992	2	,	,	PUNCT
ftr-420	992	3	militant	militant	ADJ
ftr-420	992	4	,	,	PUNCT
ftr-420	992	5	subversive	subversive	ADJ
ftr-420	992	6	or	or	CCONJ
ftr-420	992	7	radical	radical	ADJ
ftr-420	992	8	.	.	PUNCT
ftr-420	992	9	’	'	PUNCT
ftr-420	992	10	”	"	PUNCT
ftr-420	993	1	in	in	ADP
ftr-420	993	2	august	august	PROPN
ftr-420	993	3	1973	1973	NUM
ftr-420	993	4	,	,	PUNCT
ftr-420	993	5	the	the	DET
ftr-420	993	6	unit	unit	NOUN
ftr-420	993	7	was	be	AUX
ftr-420	993	8	disbanded	disband	VERB
ftr-420	993	9	.	.	PUNCT
ftr-420	994	1	i	i	PRON
ftr-420	994	2	d.	d.	PROPN
ftr-420	994	3	this	this	DET
ftr-420	994	4	episode	episode	NOUN
ftr-420	994	5	is	be	AUX
ftr-420	994	6	referred	refer	VERB
ftr-420	994	7	to	to	ADP
ftr-420	994	8	in	in	ADP
ftr-420	994	9	kleiman	kleiman	NOUN
ftr-420	994	10	,	,	PUNCT
ftr-420	994	11	supra	supra	PROPN
ftr-420	994	12	note	note	PROPN
ftr-420	994	13	49	49	NUM
ftr-420	994	14	,	,	PUNCT
ftr-420	994	15	at	at	ADP
ftr-420	994	16	n.	n.	PROPN
ftr-420	994	17	46	46	NUM
ftr-420	994	18	.	.	PUNCT
ftr-420	995	1	for	for	ADP
ftr-420	995	2	further	further	ADJ
ftr-420	995	3	discussion	discussion	NOUN
ftr-420	995	4	of	of	ADP
ftr-420	995	5	the	the	DET
ftr-420	995	6	“	"	PUNCT
ftr-420	995	7	ssi	ssi	NOUN
ftr-420	995	8	,	,	PUNCT
ftr-420	995	9	”	"	PUNCT
ftr-420	995	10	see	see	VERB
ftr-420	995	11	david	david	PROPN
ftr-420	995	12	m.	m.	PROPN
ftr-420	995	13	alpern	alpern	VERB
ftr-420	995	14	with	with	ADP
ftr-420	995	15	anthony	anthony	PROPN
ftr-420	995	16	marro	marro	PROPN
ftr-420	995	17	and	and	CCONJ
ftr-420	995	18	evert	evert	PROPN
ftr-420	995	19	clark	clark	PROPN
ftr-420	995	20	,	,	PUNCT
ftr-420	995	21	“	"	PUNCT
ftr-420	995	22	at	at	ADP
ftr-420	995	23	sea	sea	NOUN
ftr-420	995	24	with	with	ADP
ftr-420	995	25	the	the	DET
ftr-420	995	26	irs	irs	PROPN
ftr-420	995	27	,	,	PUNCT
ftr-420	995	28	”	"	PUNCT
ftr-420	995	29	newsweek	newsweek	PROPN
ftr-420	995	30	,	,	PUNCT
ftr-420	995	31	p.	p.	NOUN
ftr-420	995	32	32	32	NUM
ftr-420	995	33	(	(	PUNCT
ftr-420	995	34	oct	oct	PROPN
ftr-420	995	35	.	.	PROPN
ftr-420	995	36	13	13	NUM
ftr-420	995	37	,	,	PUNCT
ftr-420	995	38	1975	1975	NUM
ftr-420	995	39	)	)	PUNCT
ftr-420	995	40	(	(	PUNCT
ftr-420	995	41	subjects	subject	NOUN
ftr-420	995	42	of	of	ADP
ftr-420	995	43	files	file	NOUN
ftr-420	995	44	included	include	VERB
ftr-420	995	45	mayor	mayor	NOUN
ftr-420	995	46	john	john	PROPN
ftr-420	995	47	v.	v.	PROPN
ftr-420	995	48	lindsay	lindsay	PROPN
ftr-420	995	49	and	and	CCONJ
ftr-420	995	50	linus	linus	PROPN
ftr-420	995	51	pauling	pauling	PROPN
ftr-420	995	52	)	)	PUNCT
ftr-420	995	53	;	;	PUNCT
ftr-420	995	54	prepared	prepared	ADJ
ftr-420	995	55	statement	statement	NOUN
ftr-420	995	56	of	of	ADP
ftr-420	995	57	shelly	shelly	PROPN
ftr-420	995	58	l.	l.	PROPN
ftr-420	995	59	davis	davis	PROPN
ftr-420	995	60	before	before	ADP
ftr-420	995	61	the	the	DET
ftr-420	995	62	senate	senate	PROPN
ftr-420	995	63	finance	finance	PROPN
ftr-420	995	64	committee	committee	NOUN
ftr-420	995	65	-	-	PUNCT
ftr-420	995	66	oversight	oversight	NOUN
ftr-420	995	67	hearing	hearing	NOUN
ftr-420	995	68	on	on	ADP
ftr-420	995	69	the	the	DET
ftr-420	995	70	internal	internal	ADJ
ftr-420	995	71	revenue	revenue	NOUN
ftr-420	995	72	service	service	NOUN
ftr-420	995	73	,	,	PUNCT
ftr-420	995	74	federal	federal	ADJ
ftr-420	995	75	news	news	NOUN
ftr-420	995	76	service	service	PROPN
ftr-420	995	77	,	,	PUNCT
ftr-420	995	78	sept	sept	PROPN
ftr-420	995	79	.	.	PROPN
ftr-420	995	80	24	24	NUM
ftr-420	995	81	,	,	PUNCT
ftr-420	995	82	1997	1997	NUM
ftr-420	995	83	,	,	PUNCT
ftr-420	995	84	available	available	ADJ
ftr-420	995	85	on	on	ADP
ftr-420	995	86	lexis	lexis	NOUN
ftr-420	995	87	.	.	PUNCT
ftr-420	996	1	133	133	NUM
ftr-420	996	2	.	.	PUNCT
ftr-420	997	1	see	see	VERB
ftr-420	997	2	irc	irc	PROPN
ftr-420	997	3	§	§	PROPN
ftr-420	997	4	6103(g)(1),(5	6103(g)(1),(5	NUM
ftr-420	997	5	)	)	PUNCT
ftr-420	997	6	,	,	PUNCT
ftr-420	997	7	added	add	VERB
ftr-420	997	8	by	by	ADP
ftr-420	997	9	p.law	p.law	NOUN
ftr-420	997	10	94	94	NUM
ftr-420	997	11	-	-	SYM
ftr-420	997	12	455	455	NUM
ftr-420	997	13	,	,	PUNCT
ftr-420	997	14	sec	sec	PROPN
ftr-420	997	15	.	.	PROPN
ftr-420	997	16	1202	1202	NUM
ftr-420	997	17	.	.	PUNCT
ftr-420	998	1	such	such	ADJ
ftr-420	998	2	reports	report	NOUN
ftr-420	998	3	need	need	AUX
ftr-420	998	4	not	not	PART
ftr-420	998	5	include	include	VERB
ftr-420	998	6	requests	request	NOUN
ftr-420	998	7	for	for	ADP
ftr-420	998	8	returns	return	NOUN
ftr-420	998	9	of	of	ADP
ftr-420	998	10	an	an	DET
ftr-420	998	11	official	official	NOUN
ftr-420	998	12	in	in	ADP
ftr-420	998	13	the	the	DET
ftr-420	998	14	executive	executive	ADJ
ftr-420	998	15	branch	branch	NOUN
ftr-420	998	16	of	of	ADP
ftr-420	998	17	the	the	DET
ftr-420	998	18	federal	federal	ADJ
ftr-420	998	19	government	government	NOUN
ftr-420	998	20	.	.	PUNCT
ftr-420	999	1	section	section	NOUN
ftr-420	999	2	6103(g)(5	6103(g)(5	NUM
ftr-420	999	3	)	)	PUNCT
ftr-420	999	4	.	.	PUNCT
ftr-420	1000	1	separate	separate	ADJ
ftr-420	1000	2	rules	rule	NOUN
ftr-420	1000	3	are	be	AUX
ftr-420	1000	4	also	also	ADV
ftr-420	1000	5	established	establish	VERB
ftr-420	1000	6	for	for	ADP
ftr-420	1000	7	information	information	NOUN
ftr-420	1000	8	regarding	regard	VERB
ftr-420	1000	9	presidential	presidential	ADJ
ftr-420	1000	10	appointees	appointee	NOUN
ftr-420	1000	11	.	.	PUNCT
ftr-420	1001	1	see	see	VERB
ftr-420	1001	2	6103(g)(2	6103(g)(2	NOUN
ftr-420	1001	3	)	)	PUNCT
ftr-420	1001	4	.	.	PUNCT
ftr-420	1002	1	134	134	NUM
ftr-420	1002	2	.	.	PUNCT
ftr-420	1003	1	see	see	VERB
ftr-420	1003	2	privacilla	privacilla	NOUN
ftr-420	1003	3	report	report	NOUN
ftr-420	1003	4	,	,	PUNCT
ftr-420	1003	5	supra	supra	PROPN
ftr-420	1003	6	note	note	PROPN
ftr-420	1003	7	103	103	NUM
ftr-420	1003	8	,	,	PUNCT
ftr-420	1003	9	at	at	ADP
ftr-420	1003	10	7	7	NUM
ftr-420	1003	11	,	,	PUNCT
ftr-420	1003	12	stating	state	VERB
ftr-420	1003	13	that	that	SCONJ
ftr-420	1003	14	“	"	PUNCT
ftr-420	1003	15	[	[	X
ftr-420	1003	16	g]overnment	g]overnment	ADJ
ftr-420	1003	17	databases	database	NOUN
ftr-420	1003	18	and	and	CCONJ
ftr-420	1003	19	collections	collection	NOUN
ftr-420	1003	20	of	of	ADP
ftr-420	1003	21	information	information	NOUN
ftr-420	1003	22	are	be	AUX
ftr-420	1003	23	a	a	DET
ftr-420	1003	24	threat	threat	NOUN
ftr-420	1003	25	to	to	ADP
ftr-420	1003	26	privacy	privacy	NOUN
ftr-420	1003	27	in	in	ADP
ftr-420	1003	28	and	and	CCONJ
ftr-420	1003	29	of	of	ADP
ftr-420	1003	30	themselves	themselves	PRON
ftr-420	1003	31	because	because	SCONJ
ftr-420	1003	32	governments	government	NOUN
ftr-420	1003	33	can	can	AUX
ftr-420	1003	34	change	change	VERB
ftr-420	1003	35	or	or	CCONJ
ftr-420	1003	36	ignore	ignore	VERB
ftr-420	1003	37	the	the	DET
ftr-420	1003	38	privacy	privacy	NOUN
ftr-420	1003	39	laws	law	NOUN
ftr-420	1003	40	that	that	PRON
ftr-420	1003	41	apply	apply	VERB
ftr-420	1003	42	to	to	ADP
ftr-420	1003	43	them	they	PRON
ftr-420	1003	44	.	.	PUNCT
ftr-420	1004	1	even	even	ADV
ftr-420	1004	2	the	the	DET
ftr-420	1004	3	united	united	PROPN
ftr-420	1004	4	states	states	PROPN
ftr-420	1004	5	government	government	NOUN
ftr-420	1004	6	,	,	PUNCT
ftr-420	1004	7	one	one	NUM
ftr-420	1004	8	of	of	ADP
ftr-420	1004	9	the	the	DET
ftr-420	1004	10	most	most	ADV
ftr-420	1004	11	solicitous	solicitous	ADJ
ftr-420	1004	12	of	of	ADP
ftr-420	1004	13	privacy	privacy	NOUN
ftr-420	1004	14	and	and	CCONJ
ftr-420	1004	15	the	the	DET
ftr-420	1004	16	rule	rule	NOUN
ftr-420	1004	17	of	of	ADP
ftr-420	1004	18	law	law	NOUN
ftr-420	1004	19	in	in	ADP
ftr-420	1004	20	620	620	NUM
ftr-420	1004	21	florida	florida	PROPN
ftr-420	1004	22	tax	tax	NOUN
ftr-420	1004	23	review	review	NOUN
ftr-420	1004	24	[	[	X
ftr-420	1004	25	vol.6:6	vol.6:6	NOUN
ftr-420	1004	26	government	government	NOUN
ftr-420	1004	27	obtains	obtain	VERB
ftr-420	1004	28	so	so	ADV
ftr-420	1004	29	much	much	ADJ
ftr-420	1004	30	information	information	NOUN
ftr-420	1004	31	about	about	ADP
ftr-420	1004	32	citizens	citizen	NOUN
ftr-420	1004	33	,	,	PUNCT
ftr-420	1004	34	serious	serious	ADJ
ftr-420	1004	35	abuse	abuse	NOUN
ftr-420	1004	36	is	be	AUX
ftr-420	1004	37	inevitable	inevitable	ADJ
ftr-420	1004	38	.	.	PUNCT
ftr-420	1005	1	they	they	PRON
ftr-420	1005	2	further	far	ADV
ftr-420	1005	3	argue	argue	VERB
ftr-420	1005	4	that	that	SCONJ
ftr-420	1005	5	for	for	SCONJ
ftr-420	1005	6	government	government	NOUN
ftr-420	1005	7	even	even	ADV
ftr-420	1005	8	to	to	PART
ftr-420	1005	9	possess	possess	VERB
ftr-420	1005	10	such	such	ADJ
ftr-420	1005	11	information	information	NOUN
ftr-420	1005	12	gives	give	VERB
ftr-420	1005	13	it	it	PRON
ftr-420	1005	14	a	a	DET
ftr-420	1005	15	power	power	NOUN
ftr-420	1005	16	that	that	PRON
ftr-420	1005	17	runs	run	VERB
ftr-420	1005	18	counter	counter	ADV
ftr-420	1005	19	to	to	ADP
ftr-420	1005	20	our	our	PRON
ftr-420	1005	21	founders	founder	NOUN
ftr-420	1005	22	’	’	PART
ftr-420	1005	23	vision	vision	NOUN
ftr-420	1005	24	of	of	ADP
ftr-420	1005	25	limited	limited	ADJ
ftr-420	1005	26	government	government	NOUN
ftr-420	1005	27	.	.	PUNCT
ftr-420	1006	1	government	government	NOUN
ftr-420	1006	2	monitoring	monitoring	NOUN
ftr-420	1006	3	of	of	ADP
ftr-420	1006	4	citizens	citizen	NOUN
ftr-420	1006	5	,	,	PUNCT
ftr-420	1006	6	in	in	ADP
ftr-420	1006	7	this	this	DET
ftr-420	1006	8	view	view	NOUN
ftr-420	1006	9	,	,	PUNCT
ftr-420	1006	10	inevitably135	inevitably135	PROPN
ftr-420	1006	11	moves	move	VERB
ftr-420	1006	12	our	our	PRON
ftr-420	1006	13	society	society	NOUN
ftr-420	1006	14	in	in	ADP
ftr-420	1006	15	the	the	DET
ftr-420	1006	16	direction	direction	NOUN
ftr-420	1006	17	of	of	ADP
ftr-420	1006	18	totalitarianism	totalitarianism	NOUN
ftr-420	1006	19	,	,	PUNCT
ftr-420	1006	20	such	such	ADJ
ftr-420	1006	21	as	as	SCONJ
ftr-420	1006	22	is	be	AUX
ftr-420	1006	23	described	describe	VERB
ftr-420	1006	24	in136	in136	PROPN
ftr-420	1006	25	george	george	PROPN
ftr-420	1006	26	orwell	orwell	PROPN
ftr-420	1006	27	’s	’s	PART
ftr-420	1006	28	book	book	NOUN
ftr-420	1006	29	entitled	entitle	VERB
ftr-420	1006	30	“	"	PUNCT
ftr-420	1006	31	1984.”137	1984.”137	NUM
ftr-420	1006	32	the	the	DET
ftr-420	1006	33	world	world	NOUN
ftr-420	1006	34	,	,	PUNCT
ftr-420	1006	35	has	have	AUX
ftr-420	1006	36	done	do	VERB
ftr-420	1006	37	this	this	PRON
ftr-420	1006	38	.	.	PUNCT
ftr-420	1006	39	”	"	PUNCT
ftr-420	1007	1	see	see	VERB
ftr-420	1007	2	also	also	ADV
ftr-420	1007	3	swire	swire	NOUN
ftr-420	1007	4	,	,	PUNCT
ftr-420	1007	5	supra	supra	PROPN
ftr-420	1007	6	note	note	PROPN
ftr-420	1007	7	88	88	NUM
ftr-420	1007	8	,	,	PUNCT
ftr-420	1007	9	at	at	ADP
ftr-420	1007	10	507	507	NUM
ftr-420	1007	11	,	,	PUNCT
ftr-420	1007	12	suggesting	suggest	VERB
ftr-420	1007	13	that	that	SCONJ
ftr-420	1007	14	:	:	PUNCT
ftr-420	1007	15	“	"	PUNCT
ftr-420	1007	16	in	in	ADP
ftr-420	1007	17	our	our	PRON
ftr-420	1007	18	most	most	ADV
ftr-420	1007	19	pessimistic	pessimistic	ADJ
ftr-420	1007	20	moments	moment	NOUN
ftr-420	1007	21	,	,	PUNCT
ftr-420	1007	22	we	we	PRON
ftr-420	1007	23	might	might	AUX
ftr-420	1007	24	even	even	ADV
ftr-420	1007	25	contemplate	contemplate	VERB
ftr-420	1007	26	how	how	SCONJ
ftr-420	1007	27	tracking	tracking	NOUN
ftr-420	1007	28	of	of	ADP
ftr-420	1007	29	all	all	DET
ftr-420	1007	30	financial	financial	ADJ
ftr-420	1007	31	transactions	transaction	NOUN
ftr-420	1007	32	.	.	PUNCT
ftr-420	1007	33	.	.	PUNCT
ftr-420	1007	34	.	.	PUNCT
ftr-420	1008	1	might	might	AUX
ftr-420	1008	2	contribute	contribute	VERB
ftr-420	1008	3	to	to	ADP
ftr-420	1008	4	an	an	DET
ftr-420	1008	5	increased	increase	VERB
ftr-420	1008	6	risk	risk	NOUN
ftr-420	1008	7	of	of	ADP
ftr-420	1008	8	tyranny	tyranny	NOUN
ftr-420	1008	9	in	in	ADP
ftr-420	1008	10	a	a	DET
ftr-420	1008	11	society	society	NOUN
ftr-420	1008	12	.	.	PUNCT
ftr-420	1008	13	.	.	PUNCT
ftr-420	1009	1	.	.	PUNCT
ftr-420	1010	1	if	if	SCONJ
ftr-420	1010	2	a	a	DET
ftr-420	1010	3	society	society	NOUN
ftr-420	1010	4	repeatedly	repeatedly	ADV
ftr-420	1010	5	opts	opt	VERB
ftr-420	1010	6	for	for	ADP
ftr-420	1010	7	surveillance	surveillance	NOUN
ftr-420	1010	8	rather	rather	ADV
ftr-420	1010	9	than	than	ADP
ftr-420	1010	10	privacy	privacy	NOUN
ftr-420	1010	11	,	,	PUNCT
ftr-420	1010	12	then	then	ADV
ftr-420	1010	13	the	the	DET
ftr-420	1010	14	nature	nature	NOUN
ftr-420	1010	15	of	of	ADP
ftr-420	1010	16	that	that	DET
ftr-420	1010	17	society	society	NOUN
ftr-420	1010	18	may	may	AUX
ftr-420	1010	19	change	change	VERB
ftr-420	1010	20	over	over	ADP
ftr-420	1010	21	time	time	NOUN
ftr-420	1010	22	.	.	PUNCT
ftr-420	1010	23	”	"	PUNCT
ftr-420	1011	1	see	see	VERB
ftr-420	1011	2	also	also	ADV
ftr-420	1011	3	privacilla	privacilla	NOUN
ftr-420	1011	4	report	report	NOUN
ftr-420	1011	5	,	,	PUNCT
ftr-420	1011	6	supra	supra	PROPN
ftr-420	1011	7	note	note	PROPN
ftr-420	1011	8	103	103	NUM
ftr-420	1011	9	,	,	PUNCT
ftr-420	1011	10	noting	note	VERB
ftr-420	1011	11	that	that	SCONJ
ftr-420	1011	12	census	census	NOUN
ftr-420	1011	13	information	information	NOUN
ftr-420	1011	14	was	be	AUX
ftr-420	1011	15	used	use	VERB
ftr-420	1011	16	to	to	PART
ftr-420	1011	17	identify	identify	VERB
ftr-420	1011	18	americans	americans	PROPN
ftr-420	1011	19	of	of	ADP
ftr-420	1011	20	japanese	japanese	ADJ
ftr-420	1011	21	ancestry	ancestry	NOUN
ftr-420	1011	22	and	and	CCONJ
ftr-420	1011	23	carry	carry	VERB
ftr-420	1011	24	out	out	ADP
ftr-420	1011	25	their	their	PRON
ftr-420	1011	26	internment	internment	NOUN
ftr-420	1011	27	during	during	ADP
ftr-420	1011	28	world	world	PROPN
ftr-420	1011	29	war	war	PROPN
ftr-420	1011	30	ii	ii	PROPN
ftr-420	1011	31	.	.	PUNCT
ftr-420	1012	1	the	the	DET
ftr-420	1012	2	report	report	NOUN
ftr-420	1012	3	explains	explain	VERB
ftr-420	1012	4	:	:	PUNCT
ftr-420	1012	5	“	"	PUNCT
ftr-420	1012	6	census	census	NOUN
ftr-420	1012	7	bureau	bureau	NOUN
ftr-420	1012	8	employees	employee	NOUN
ftr-420	1012	9	opened	open	VERB
ftr-420	1012	10	their	their	PRON
ftr-420	1012	11	files	file	NOUN
ftr-420	1012	12	and	and	CCONJ
ftr-420	1012	13	drew	draw	VERB
ftr-420	1012	14	up	up	ADP
ftr-420	1012	15	detailed	detailed	ADJ
ftr-420	1012	16	maps	map	NOUN
ftr-420	1012	17	that	that	PRON
ftr-420	1012	18	showed	show	VERB
ftr-420	1012	19	where	where	SCONJ
ftr-420	1012	20	japanese	japanese	ADJ
ftr-420	1012	21	americans	americans	PROPN
ftr-420	1012	22	were	be	AUX
ftr-420	1012	23	located	locate	VERB
ftr-420	1012	24	and	and	CCONJ
ftr-420	1012	25	how	how	SCONJ
ftr-420	1012	26	many	many	ADJ
ftr-420	1012	27	were	be	AUX
ftr-420	1012	28	living	live	VERB
ftr-420	1012	29	in	in	ADP
ftr-420	1012	30	given	give	VERB
ftr-420	1012	31	areas	area	NOUN
ftr-420	1012	32	.	.	PUNCT
ftr-420	1012	33	”	"	PUNCT
ftr-420	1013	1	he	he	PRON
ftr-420	1013	2	states	state	VERB
ftr-420	1013	3	:	:	PUNCT
ftr-420	1013	4	“	"	PUNCT
ftr-420	1013	5	nearly	nearly	ADV
ftr-420	1013	6	112,000	112,000	NUM
ftr-420	1013	7	people	people	NOUN
ftr-420	1013	8	were	be	AUX
ftr-420	1013	9	captured	capture	VERB
ftr-420	1013	10	and	and	CCONJ
ftr-420	1013	11	sent	send	VERB
ftr-420	1013	12	to	to	ADP
ftr-420	1013	13	internment	internment	NOUN
ftr-420	1013	14	camps	camp	NOUN
ftr-420	1013	15	with	with	ADP
ftr-420	1013	16	the	the	DET
ftr-420	1013	17	help	help	NOUN
ftr-420	1013	18	of	of	ADP
ftr-420	1013	19	the	the	DET
ftr-420	1013	20	census	census	NOUN
ftr-420	1013	21	.	.	PUNCT
ftr-420	1013	22	”	"	PUNCT
ftr-420	1014	1	see	see	VERB
ftr-420	1014	2	also	also	ADV
ftr-420	1014	3	letter	letter	NOUN
ftr-420	1014	4	of	of	ADP
ftr-420	1014	5	james	james	PROPN
ftr-420	1014	6	w.	w.	PROPN
ftr-420	1014	7	harper	harper	PROPN
ftr-420	1014	8	,	,	PUNCT
ftr-420	1014	9	supra	supra	PROPN
ftr-420	1014	10	note	note	PROPN
ftr-420	1014	11	121	121	NUM
ftr-420	1014	12	,	,	PUNCT
ftr-420	1014	13	at	at	ADP
ftr-420	1014	14	3	3	NUM
ftr-420	1014	15	.	.	NOUN
ftr-420	1014	16	135	135	NUM
ftr-420	1014	17	.	.	PUNCT
ftr-420	1015	1	recently	recently	ADV
ftr-420	1015	2	,	,	PUNCT
ftr-420	1015	3	concern	concern	NOUN
ftr-420	1015	4	about	about	ADP
ftr-420	1015	5	excessive	excessive	ADJ
ftr-420	1015	6	government	government	NOUN
ftr-420	1015	7	spying	spy	VERB
ftr-420	1015	8	against	against	ADP
ftr-420	1015	9	americans	americans	PROPN
ftr-420	1015	10	caused	cause	VERB
ftr-420	1015	11	congress	congress	PROPN
ftr-420	1015	12	to	to	PART
ftr-420	1015	13	block	block	VERB
ftr-420	1015	14	a	a	DET
ftr-420	1015	15	proposed	propose	VERB
ftr-420	1015	16	defense	defense	NOUN
ftr-420	1015	17	department	department	PROPN
ftr-420	1015	18	anti	anti	ADJ
ftr-420	1015	19	-	-	ADJ
ftr-420	1015	20	terrorist	terrorist	ADJ
ftr-420	1015	21	initiative	initiative	NOUN
ftr-420	1015	22	called	call	VERB
ftr-420	1015	23	total	total	ADJ
ftr-420	1015	24	information	information	NOUN
ftr-420	1015	25	awareness	awareness	NOUN
ftr-420	1015	26	,	,	PUNCT
ftr-420	1015	27	that	that	PRON
ftr-420	1015	28	would	would	AUX
ftr-420	1015	29	have	have	AUX
ftr-420	1015	30	used	use	VERB
ftr-420	1015	31	sophisticated	sophisticated	ADJ
ftr-420	1015	32	data	data	NOUN
ftr-420	1015	33	-	-	PUNCT
ftr-420	1015	34	mining	mining	NOUN
ftr-420	1015	35	and	and	CCONJ
ftr-420	1015	36	profiling	profiling	NOUN
ftr-420	1015	37	technologies	technology	NOUN
ftr-420	1015	38	on	on	ADP
ftr-420	1015	39	an	an	DET
ftr-420	1015	40	integrated	integrate	VERB
ftr-420	1015	41	database	database	NOUN
ftr-420	1015	42	,	,	PUNCT
ftr-420	1015	43	created	create	VERB
ftr-420	1015	44	from	from	ADP
ftr-420	1015	45	existing	exist	VERB
ftr-420	1015	46	government	government	NOUN
ftr-420	1015	47	databases	database	NOUN
ftr-420	1015	48	combined	combine	VERB
ftr-420	1015	49	with	with	ADP
ftr-420	1015	50	financial	financial	ADJ
ftr-420	1015	51	,	,	PUNCT
ftr-420	1015	52	education	education	NOUN
ftr-420	1015	53	,	,	PUNCT
ftr-420	1015	54	travel	travel	NOUN
ftr-420	1015	55	and	and	CCONJ
ftr-420	1015	56	medical	medical	ADJ
ftr-420	1015	57	records	record	NOUN
ftr-420	1015	58	.	.	PUNCT
ftr-420	1016	1	see	see	VERB
ftr-420	1016	2	adam	adam	PROPN
ftr-420	1016	3	clymer	clymer	PROPN
ftr-420	1016	4	,	,	PUNCT
ftr-420	1016	5	“	"	PUNCT
ftr-420	1016	6	congress	congress	PROPN
ftr-420	1016	7	agrees	agree	VERB
ftr-420	1016	8	to	to	PART
ftr-420	1016	9	bar	bar	VERB
ftr-420	1016	10	pentagon	pentagon	PROPN
ftr-420	1016	11	from	from	ADP
ftr-420	1016	12	terror	terror	NOUN
ftr-420	1016	13	watch	watch	NOUN
ftr-420	1016	14	of	of	ADP
ftr-420	1016	15	americans	americans	PROPN
ftr-420	1016	16	,	,	PUNCT
ftr-420	1016	17	”	"	PUNCT
ftr-420	1016	18	n.y	n.y	PROPN
ftr-420	1016	19	.	.	PROPN
ftr-420	1016	20	times	times	PROPN
ftr-420	1016	21	,	,	PUNCT
ftr-420	1016	22	p.	p.	NOUN
ftr-420	1016	23	a1	a1	PROPN
ftr-420	1016	24	,	,	PUNCT
ftr-420	1016	25	feb	feb	PROPN
ftr-420	1016	26	.	.	PROPN
ftr-420	1016	27	12	12	NUM
ftr-420	1016	28	,	,	PUNCT
ftr-420	1016	29	2003	2003	NUM
ftr-420	1016	30	;	;	PUNCT
ftr-420	1016	31	adam	adam	PROPN
ftr-420	1016	32	clymer	clymer	PROPN
ftr-420	1016	33	,	,	PUNCT
ftr-420	1016	34	“	"	PUNCT
ftr-420	1016	35	senate	senate	PROPN
ftr-420	1016	36	rejects	reject	VERB
ftr-420	1016	37	pentagon	pentagon	PROPN
ftr-420	1016	38	plan	plan	NOUN
ftr-420	1016	39	to	to	PART
ftr-420	1016	40	mine	mine	VERB
ftr-420	1016	41	citizens	citizen	NOUN
ftr-420	1016	42	’	’	PART
ftr-420	1016	43	personal	personal	ADJ
ftr-420	1016	44	data	datum	NOUN
ftr-420	1016	45	for	for	ADP
ftr-420	1016	46	clues	clue	NOUN
ftr-420	1016	47	to	to	ADP
ftr-420	1016	48	terrorism	terrorism	NOUN
ftr-420	1016	49	,	,	PUNCT
ftr-420	1016	50	”	"	PUNCT
ftr-420	1016	51	n.y.times	n.y.time	NOUN
ftr-420	1016	52	,	,	PUNCT
ftr-420	1016	53	p.	p.	PROPN
ftr-420	1016	54	a12	a12	PROPN
ftr-420	1016	55	,	,	PUNCT
ftr-420	1016	56	january	january	PROPN
ftr-420	1016	57	24	24	NUM
ftr-420	1016	58	,	,	PUNCT
ftr-420	1016	59	2003	2003	NUM
ftr-420	1016	60	;	;	PUNCT
ftr-420	1016	61	john	john	PROPN
ftr-420	1016	62	schwartz	schwartz	PROPN
ftr-420	1016	63	,	,	PUNCT
ftr-420	1016	64	“	"	PUNCT
ftr-420	1016	65	planned	plan	VERB
ftr-420	1016	66	databank	databank	NOUN
ftr-420	1016	67	on	on	ADP
ftr-420	1016	68	citizens	citizen	NOUN
ftr-420	1016	69	spurs	spur	VERB
ftr-420	1016	70	opposition	opposition	NOUN
ftr-420	1016	71	in	in	ADP
ftr-420	1016	72	congress	congress	PROPN
ftr-420	1016	73	,	,	PUNCT
ftr-420	1016	74	”	"	PUNCT
ftr-420	1016	75	n.y.times	n.y.time	NOUN
ftr-420	1016	76	,	,	PUNCT
ftr-420	1016	77	p.	p.	NOUN
ftr-420	1016	78	a16	a16	PROPN
ftr-420	1016	79	,	,	PUNCT
ftr-420	1016	80	jan	jan	PROPN
ftr-420	1016	81	.	.	PROPN
ftr-420	1016	82	16	16	NUM
ftr-420	1016	83	,	,	PUNCT
ftr-420	1016	84	2003	2003	NUM
ftr-420	1016	85	;	;	PUNCT
ftr-420	1016	86	jeffrey	jeffrey	PROPN
ftr-420	1016	87	rosen	rosen	PROPN
ftr-420	1016	88	,	,	PUNCT
ftr-420	1016	89	“	"	PUNCT
ftr-420	1016	90	the	the	DET
ftr-420	1016	91	year	year	NOUN
ftr-420	1016	92	in	in	ADP
ftr-420	1016	93	ideas	idea	NOUN
ftr-420	1016	94	;	;	PUNCT
ftr-420	1016	95	total	total	ADJ
ftr-420	1016	96	information	information	NOUN
ftr-420	1016	97	awareness	awareness	NOUN
ftr-420	1016	98	,	,	PUNCT
ftr-420	1016	99	”	"	PUNCT
ftr-420	1016	100	n.y	n.y	PROPN
ftr-420	1016	101	.	.	PROPN
ftr-420	1016	102	times	times	PROPN
ftr-420	1016	103	magazine	magazine	PROPN
ftr-420	1016	104	,	,	PUNCT
ftr-420	1016	105	p.	p.	NOUN
ftr-420	1016	106	128	128	NUM
ftr-420	1016	107	;	;	PUNCT
ftr-420	1016	108	william	william	PROPN
ftr-420	1016	109	safire	safire	PROPN
ftr-420	1016	110	,	,	PUNCT
ftr-420	1016	111	n.y	n.y	PROPN
ftr-420	1016	112	.	.	PROPN
ftr-420	1016	113	times	times	PROPN
ftr-420	1016	114	,	,	PUNCT
ftr-420	1016	115	editorial	editorial	NOUN
ftr-420	1016	116	desk	desk	NOUN
ftr-420	1016	117	,	,	PUNCT
ftr-420	1016	118	p.	p.	PROPN
ftr-420	1016	119	a41	a41	PROPN
ftr-420	1016	120	,	,	PUNCT
ftr-420	1016	121	feb	feb	PROPN
ftr-420	1016	122	.	.	PROPN
ftr-420	1016	123	13	13	NUM
ftr-420	1016	124	,	,	PUNCT
ftr-420	1016	125	2003	2003	NUM
ftr-420	1016	126	.	.	PUNCT
ftr-420	1017	1	136	136	NUM
ftr-420	1017	2	.	.	PUNCT
ftr-420	1018	1	see	see	VERB
ftr-420	1018	2	burton	burton	PROPN
ftr-420	1018	3	,	,	PUNCT
ftr-420	1018	4	supra	supra	PROPN
ftr-420	1018	5	note	note	PROPN
ftr-420	1018	6	28	28	NUM
ftr-420	1018	7	,	,	PUNCT
ftr-420	1018	8	at	at	ADP
ftr-420	1018	9	15	15	NUM
ftr-420	1018	10	,	,	PUNCT
ftr-420	1018	11	explaining	explain	VERB
ftr-420	1018	12	that	that	SCONJ
ftr-420	1018	13	:	:	PUNCT
ftr-420	1018	14	“	"	PUNCT
ftr-420	1018	15	free	free	ADJ
ftr-420	1018	16	people	people	NOUN
ftr-420	1018	17	are	be	AUX
ftr-420	1018	18	not	not	PART
ftr-420	1018	19	required	require	VERB
ftr-420	1018	20	to	to	PART
ftr-420	1018	21	report	report	VERB
ftr-420	1018	22	their	their	PRON
ftr-420	1018	23	whereabouts	whereabouts	NOUN
ftr-420	1018	24	or	or	CCONJ
ftr-420	1018	25	their	their	PRON
ftr-420	1018	26	actions	action	NOUN
ftr-420	1018	27	to	to	ADP
ftr-420	1018	28	their	their	PRON
ftr-420	1018	29	governments	government	NOUN
ftr-420	1018	30	.	.	PUNCT
ftr-420	1019	1	governments	government	NOUN
ftr-420	1019	2	in	in	ADP
ftr-420	1019	3	free	free	ADJ
ftr-420	1019	4	societies	society	NOUN
ftr-420	1019	5	do	do	AUX
ftr-420	1019	6	not	not	PART
ftr-420	1019	7	monitor	monitor	VERB
ftr-420	1019	8	law	law	NOUN
ftr-420	1019	9	-	-	PUNCT
ftr-420	1019	10	abiding	abide	VERB
ftr-420	1019	11	citizens	citizen	NOUN
ftr-420	1019	12	unless	unless	SCONJ
ftr-420	1019	13	they	they	PRON
ftr-420	1019	14	are	be	AUX
ftr-420	1019	15	suspected	suspect	VERB
ftr-420	1019	16	of	of	ADP
ftr-420	1019	17	criminal	criminal	ADJ
ftr-420	1019	18	acts	act	NOUN
ftr-420	1019	19	and	and	CCONJ
ftr-420	1019	20	then	then	ADV
ftr-420	1019	21	can	can	AUX
ftr-420	1019	22	do	do	VERB
ftr-420	1019	23	so	so	ADV
ftr-420	1019	24	only	only	ADV
ftr-420	1019	25	under	under	ADP
ftr-420	1019	26	strict	strict	ADJ
ftr-420	1019	27	safeguards	safeguard	NOUN
ftr-420	1019	28	because	because	SCONJ
ftr-420	1019	29	all	all	DET
ftr-420	1019	30	citizens	citizen	NOUN
ftr-420	1019	31	are	be	AUX
ftr-420	1019	32	presumed	presume	VERB
ftr-420	1019	33	innocent	innocent	ADJ
ftr-420	1019	34	until	until	SCONJ
ftr-420	1019	35	the	the	DET
ftr-420	1019	36	state	state	NOUN
ftr-420	1019	37	has	have	AUX
ftr-420	1019	38	proven	prove	VERB
ftr-420	1019	39	otherwise	otherwise	ADV
ftr-420	1019	40	in	in	ADP
ftr-420	1019	41	a	a	DET
ftr-420	1019	42	court	court	NOUN
ftr-420	1019	43	of	of	ADP
ftr-420	1019	44	law	law	NOUN
ftr-420	1019	45	.	.	PUNCT
ftr-420	1020	1	invading	invade	VERB
ftr-420	1020	2	private	private	ADJ
ftr-420	1020	3	spaces	space	NOUN
ftr-420	1020	4	requires	require	VERB
ftr-420	1020	5	authority	authority	NOUN
ftr-420	1020	6	from	from	ADP
ftr-420	1020	7	an	an	DET
ftr-420	1020	8	independent	independent	ADJ
ftr-420	1020	9	judiciary	judiciary	NOUN
ftr-420	1020	10	that	that	PRON
ftr-420	1020	11	enforces	enforce	VERB
ftr-420	1020	12	legal	legal	ADJ
ftr-420	1020	13	restrictions	restriction	NOUN
ftr-420	1020	14	on	on	ADP
ftr-420	1020	15	police	police	NOUN
ftr-420	1020	16	action	action	NOUN
ftr-420	1020	17	.	.	PUNCT
ftr-420	1020	18	”	"	PUNCT
ftr-420	1021	1	he	he	PRON
ftr-420	1021	2	further	far	ADV
ftr-420	1021	3	states	state	VERB
ftr-420	1021	4	that	that	SCONJ
ftr-420	1021	5	:	:	PUNCT
ftr-420	1021	6	“	"	PUNCT
ftr-420	1021	7	[	[	X
ftr-420	1021	8	i]n	i]n	PRON
ftr-420	1021	9	contrast	contrast	NOUN
ftr-420	1021	10	,	,	PUNCT
ftr-420	1021	11	totalitarian	totalitarian	ADJ
ftr-420	1021	12	governments	government	NOUN
ftr-420	1021	13	constantly	constantly	ADV
ftr-420	1021	14	monitor	monitor	VERB
ftr-420	1021	15	their	their	PRON
ftr-420	1021	16	citizens	citizen	NOUN
ftr-420	1021	17	.	.	PUNCT
ftr-420	1021	18	.	.	PUNCT
ftr-420	1021	19	.	.	PUNCT
ftr-420	1021	20	.	.	PUNCT
ftr-420	1022	1	virtually	virtually	ADV
ftr-420	1022	2	all	all	DET
ftr-420	1022	3	aspects	aspect	NOUN
ftr-420	1022	4	on	on	ADP
ftr-420	1022	5	one	one	NUM
ftr-420	1022	6	’s	’s	PART
ftr-420	1022	7	life	life	NOUN
ftr-420	1022	8	is	be	AUX
ftr-420	1022	9	known	know	VERB
ftr-420	1022	10	and	and	CCONJ
ftr-420	1022	11	controlled	control	VERB
ftr-420	1022	12	by	by	ADP
ftr-420	1022	13	the	the	DET
ftr-420	1022	14	state	state	NOUN
ftr-420	1022	15	.	.	PUNCT
ftr-420	1022	16	.	.	PUNCT
ftr-420	1022	17	.	.	PUNCT
ftr-420	1023	1	financial	financial	ADJ
ftr-420	1023	2	transactions	transaction	NOUN
ftr-420	1023	3	must	must	AUX
ftr-420	1023	4	be	be	AUX
ftr-420	1023	5	conducted	conduct	VERB
ftr-420	1023	6	through	through	ADP
ftr-420	1023	7	state	state	NOUN
ftr-420	1023	8	financial	financial	ADJ
ftr-420	1023	9	institutions	institution	NOUN
ftr-420	1023	10	.	.	PUNCT
ftr-420	1023	11	.	.	PUNCT
ftr-420	1023	12	.	.	PUNCT
ftr-420	1024	1	.systems	.system	NOUN
ftr-420	1024	2	are	be	AUX
ftr-420	1024	3	established	establish	VERB
ftr-420	1024	4	to	to	PART
ftr-420	1024	5	systematically	systematically	ADV
ftr-420	1024	6	collect	collect	VERB
ftr-420	1024	7	,	,	PUNCT
ftr-420	1024	8	analyze	analyze	VERB
ftr-420	1024	9	and	and	CCONJ
ftr-420	1024	10	act	act	VERB
ftr-420	1024	11	on	on	ADP
ftr-420	1024	12	information	information	NOUN
ftr-420	1024	13	about	about	ADP
ftr-420	1024	14	individuals	individual	NOUN
ftr-420	1024	15	.	.	PUNCT
ftr-420	1025	1	the	the	DET
ftr-420	1025	2	information	information	NOUN
ftr-420	1025	3	collected	collect	VERB
ftr-420	1025	4	enhances	enhance	VERB
ftr-420	1025	5	the	the	DET
ftr-420	1025	6	power	power	NOUN
ftr-420	1025	7	of	of	ADP
ftr-420	1025	8	the	the	DET
ftr-420	1025	9	state	state	NOUN
ftr-420	1025	10	to	to	PART
ftr-420	1025	11	control	control	VERB
ftr-420	1025	12	the	the	DET
ftr-420	1025	13	lives	life	NOUN
ftr-420	1025	14	of	of	ADP
ftr-420	1025	15	those	those	PRON
ftr-420	1025	16	living	live	VERB
ftr-420	1025	17	under	under	ADP
ftr-420	1025	18	its	its	PRON
ftr-420	1025	19	control	control	NOUN
ftr-420	1025	20	.	.	PUNCT
ftr-420	1025	21	.	.	PUNCT
ftr-420	1025	22	.	.	PUNCT
ftr-420	1025	23	.	.	PUNCT
ftr-420	1026	1	the	the	DET
ftr-420	1026	2	very	very	ADJ
ftr-420	1026	3	fact	fact	NOUN
ftr-420	1026	4	that	that	SCONJ
ftr-420	1026	5	u.s	u.s	PROPN
ftr-420	1026	6	.	.	PROPN
ftr-420	1026	7	citizens	citizen	NOUN
ftr-420	1026	8	are	be	AUX
ftr-420	1026	9	being	be	AUX
ftr-420	1026	10	required	require	VERB
ftr-420	1026	11	to	to	PART
ftr-420	1026	12	report	report	VERB
ftr-420	1026	13	so	so	ADV
ftr-420	1026	14	much	much	ADJ
ftr-420	1026	15	information	information	NOUN
ftr-420	1026	16	to	to	ADP
ftr-420	1026	17	the	the	DET
ftr-420	1026	18	federal	federal	ADJ
ftr-420	1026	19	government	government	NOUN
ftr-420	1026	20	,	,	PUNCT
ftr-420	1026	21	whether	whether	SCONJ
ftr-420	1026	22	for	for	ADP
ftr-420	1026	23	tax	tax	NOUN
ftr-420	1026	24	,	,	PUNCT
ftr-420	1026	25	regulatory	regulatory	ADJ
ftr-420	1026	26	or	or	CCONJ
ftr-420	1026	27	simply	simply	ADV
ftr-420	1026	28	monitoring	monitor	VERB
ftr-420	1026	29	purposes	purpose	NOUN
ftr-420	1026	30	would	would	AUX
ftr-420	1026	31	,	,	PUNCT
ftr-420	1026	32	the	the	DET
ftr-420	1026	33	author	author	NOUN
ftr-420	1026	34	believes	believe	VERB
ftr-420	1026	35	,	,	PUNCT
ftr-420	1026	36	shock	shock	VERB
ftr-420	1026	37	the	the	DET
ftr-420	1026	38	founding	founding	NOUN
ftr-420	1026	39	generation	generation	NOUN
ftr-420	1026	40	.	.	PUNCT
ftr-420	1026	41	.	.	PUNCT
ftr-420	1027	1	.	.	PUNCT
ftr-420	1028	1	even	even	ADV
ftr-420	1028	2	relatively	relatively	ADV
ftr-420	1028	3	responsible	responsible	ADJ
ftr-420	1028	4	governments	government	NOUN
ftr-420	1028	5	,	,	PUNCT
ftr-420	1028	6	such	such	ADJ
ftr-420	1028	7	as	as	ADP
ftr-420	1028	8	our	our	PRON
ftr-420	1028	9	own	own	ADJ
ftr-420	1028	10	,	,	PUNCT
ftr-420	1028	11	can	can	AUX
ftr-420	1028	12	be	be	AUX
ftr-420	1028	13	expected	expect	VERB
ftr-420	1028	14	to	to	PART
ftr-420	1028	15	misuse	misuse	VERB
ftr-420	1028	16	and	and	CCONJ
ftr-420	1028	17	abuse	abuse	NOUN
ftr-420	1028	18	information	information	NOUN
ftr-420	1028	19	collected	collect	VERB
ftr-420	1028	20	from	from	ADP
ftr-420	1028	21	time	time	NOUN
ftr-420	1028	22	to	to	ADP
ftr-420	1028	23	time	time	NOUN
ftr-420	1028	24	.	.	PUNCT
ftr-420	1028	25	”	"	PUNCT
ftr-420	1029	1	i	i	PRON
ftr-420	1029	2	d.	d.	VERB
ftr-420	1029	3	at	at	ADP
ftr-420	1029	4	15	15	NUM
ftr-420	1029	5	-	-	SYM
ftr-420	1029	6	16	16	NUM
ftr-420	1029	7	.	.	PUNCT
ftr-420	1030	1	137	137	NUM
ftr-420	1030	2	.	.	PUNCT
ftr-420	1031	1	george	george	PROPN
ftr-420	1031	2	orwell	orwell	PROPN
ftr-420	1031	3	,	,	PUNCT
ftr-420	1031	4	1984	1984	NUM
ftr-420	1031	5	(	(	PUNCT
ftr-420	1031	6	1949	1949	NUM
ftr-420	1031	7	)	)	PUNCT
ftr-420	1031	8	.	.	PUNCT
ftr-420	1032	1	see	see	VERB
ftr-420	1032	2	kleiman	kleiman	PROPN
ftr-420	1032	3	,	,	PUNCT
ftr-420	1032	4	supra	supra	PROPN
ftr-420	1032	5	note	note	PROPN
ftr-420	1032	6	49	49	NUM
ftr-420	1032	7	,	,	PUNCT
ftr-420	1032	8	at	at	ADP
ftr-420	1032	9	1176	1176	NUM
ftr-420	1032	10	,	,	PUNCT
ftr-420	1032	11	referring	refer	VERB
ftr-420	1032	12	to	to	ADP
ftr-420	1032	13	“	"	PUNCT
ftr-420	1032	14	orwell	orwell	PROPN
ftr-420	1032	15	’s	’s	PART
ftr-420	1032	16	chilling	chilling	ADJ
ftr-420	1032	17	vision	vision	NOUN
ftr-420	1032	18	of	of	ADP
ftr-420	1032	19	a	a	DET
ftr-420	1032	20	nation	nation	NOUN
ftr-420	1032	21	where	where	SCONJ
ftr-420	1032	22	the	the	DET
ftr-420	1032	23	‘	'	PUNCT
ftr-420	1032	24	powers	power	NOUN
ftr-420	1032	25	that	that	PRON
ftr-420	1032	26	be	be	VERB
ftr-420	1032	27	’	'	PUNCT
ftr-420	1032	28	can	can	AUX
ftr-420	1032	29	monitor	monitor	VERB
ftr-420	1032	30	the	the	DET
ftr-420	1032	31	who	who	PRON
ftr-420	1032	32	,	,	PUNCT
ftr-420	1032	33	what	what	PRON
ftr-420	1032	34	,	,	PUNCT
ftr-420	1032	35	where	where	SCONJ
ftr-420	1032	36	and	and	CCONJ
ftr-420	1032	37	how	how	SCONJ
ftr-420	1032	38	of	of	ADP
ftr-420	1032	39	every	every	DET
ftr-420	1032	40	individual	individual	NOUN
ftr-420	1032	41	’s	’s	PART
ftr-420	1032	42	life	life	NOUN
ftr-420	1032	43	.	.	PUNCT
ftr-420	1032	44	”	"	PUNCT
ftr-420	1033	1	in	in	ADP
ftr-420	1033	2	that	that	DET
ftr-420	1033	3	book	book	NOUN
ftr-420	1033	4	,	,	PUNCT
ftr-420	1033	5	the	the	DET
ftr-420	1033	6	party	party	NOUN
ftr-420	1033	7	2004	2004	NUM
ftr-420	1033	8	]	]	PUNCT
ftr-420	1033	9	sharing	share	VERB
ftr-420	1033	10	bank	bank	NOUN
ftr-420	1033	11	deposit	deposit	NOUN
ftr-420	1033	12	information	information	NOUN
ftr-420	1033	13	with	with	ADP
ftr-420	1033	14	other	other	ADJ
ftr-420	1033	15	countries	country	NOUN
ftr-420	1033	16	648	648	NUM
ftr-420	1033	17	congress	congress	PROPN
ftr-420	1033	18	,	,	PUNCT
ftr-420	1033	19	however	however	ADV
ftr-420	1033	20	,	,	PUNCT
ftr-420	1033	21	has	have	AUX
ftr-420	1033	22	not	not	PART
ftr-420	1033	23	endorsed	endorse	VERB
ftr-420	1033	24	this	this	DET
ftr-420	1033	25	view	view	NOUN
ftr-420	1033	26	.	.	PUNCT
ftr-420	1034	1	not	not	PART
ftr-420	1034	2	only	only	ADV
ftr-420	1034	3	has	have	AUX
ftr-420	1034	4	congress	congress	PROPN
ftr-420	1034	5	allowed	allow	VERB
ftr-420	1034	6	the	the	DET
ftr-420	1034	7	irs	irs	PROPN
ftr-420	1034	8	to	to	PART
ftr-420	1034	9	collect	collect	VERB
ftr-420	1034	10	the	the	DET
ftr-420	1034	11	massive	massive	ADJ
ftr-420	1034	12	amount	amount	NOUN
ftr-420	1034	13	of	of	ADP
ftr-420	1034	14	information	information	NOUN
ftr-420	1034	15	required	require	VERB
ftr-420	1034	16	to	to	PART
ftr-420	1034	17	enforce	enforce	VERB
ftr-420	1034	18	the	the	DET
ftr-420	1034	19	income	income	NOUN
ftr-420	1034	20	tax	tax	NOUN
ftr-420	1034	21	,	,	PUNCT
ftr-420	1034	22	it	it	PRON
ftr-420	1034	23	has	have	AUX
ftr-420	1034	24	also	also	ADV
ftr-420	1034	25	sanctioned	sanction	VERB
ftr-420	1034	26	disclosure	disclosure	NOUN
ftr-420	1034	27	by	by	ADP
ftr-420	1034	28	the	the	DET
ftr-420	1034	29	irs	irs	PROPN
ftr-420	1034	30	of	of	ADP
ftr-420	1034	31	such	such	ADJ
ftr-420	1034	32	information	information	NOUN
ftr-420	1034	33	to	to	ADP
ftr-420	1034	34	a	a	DET
ftr-420	1034	35	variety	variety	NOUN
ftr-420	1034	36	of	of	ADP
ftr-420	1034	37	other	other	ADJ
ftr-420	1034	38	agencies	agency	NOUN
ftr-420	1034	39	of	of	ADP
ftr-420	1034	40	the	the	DET
ftr-420	1034	41	federal	federal	ADJ
ftr-420	1034	42	and	and	CCONJ
ftr-420	1034	43	state	state	NOUN
ftr-420	1034	44	governments	government	NOUN
ftr-420	1034	45	for	for	ADP
ftr-420	1034	46	purposes	purpose	NOUN
ftr-420	1034	47	other	other	ADJ
ftr-420	1034	48	than	than	ADP
ftr-420	1034	49	federal	federal	ADJ
ftr-420	1034	50	tax	tax	NOUN
ftr-420	1034	51	administration	administration	NOUN
ftr-420	1034	52	.	.	PUNCT
ftr-420	1035	1	pursuant	pursuant	ADJ
ftr-420	1035	2	to	to	ADP
ftr-420	1035	3	section	section	NOUN
ftr-420	1035	4	6103,138	6103,138	NUM
ftr-420	1035	5	the	the	DET
ftr-420	1035	6	irs	irs	PROPN
ftr-420	1035	7	may	may	AUX
ftr-420	1035	8	make	make	VERB
ftr-420	1035	9	disclosure	disclosure	NOUN
ftr-420	1035	10	,	,	PUNCT
ftr-420	1035	11	for	for	ADP
ftr-420	1035	12	example	example	NOUN
ftr-420	1035	13	,	,	PUNCT
ftr-420	1035	14	to	to	ADP
ftr-420	1035	15	state	state	NOUN
ftr-420	1035	16	tax	tax	NOUN
ftr-420	1035	17	officials	official	NOUN
ftr-420	1035	18	for	for	ADP
ftr-420	1035	19	purposes	purpose	NOUN
ftr-420	1035	20	of	of	ADP
ftr-420	1035	21	state	state	NOUN
ftr-420	1035	22	tax	tax	NOUN
ftr-420	1035	23	administration	administration	NOUN
ftr-420	1035	24	,	,	PUNCT
ftr-420	1035	25	to	to	ADP
ftr-420	1035	26	congressional	congressional	ADJ
ftr-420	1035	27	committees	committee	NOUN
ftr-420	1035	28	and	and	CCONJ
ftr-420	1035	29	the	the	DET
ftr-420	1035	30	gao	gao	NOUN
ftr-420	1035	31	in	in	ADP
ftr-420	1035	32	certain139	certain139	PROPN
ftr-420	1035	33	“	"	PUNCT
ftr-420	1035	34	criminalizes	criminalize	VERB
ftr-420	1035	35	thoughts	thought	NOUN
ftr-420	1035	36	which	which	PRON
ftr-420	1035	37	are	be	AUX
ftr-420	1035	38	not	not	PART
ftr-420	1035	39	in	in	ADP
ftr-420	1035	40	accord	accord	NOUN
ftr-420	1035	41	with	with	ADP
ftr-420	1035	42	the	the	DET
ftr-420	1035	43	party	party	NOUN
ftr-420	1035	44	line	line	NOUN
ftr-420	1035	45	.	.	PUNCT
ftr-420	1035	46	.	.	PUNCT
ftr-420	1035	47	.	.	PUNCT
ftr-420	1036	1	[	[	X
ftr-420	1036	2	and	and	CCONJ
ftr-420	1036	3	]	]	AUX
ftr-420	1036	4	enforces	enforce	VERB
ftr-420	1036	5	this	this	DET
ftr-420	1036	6	law	law	NOUN
ftr-420	1036	7	by	by	ADP
ftr-420	1036	8	constant	constant	ADJ
ftr-420	1036	9	surveillance	surveillance	NOUN
ftr-420	1036	10	of	of	ADP
ftr-420	1036	11	the	the	DET
ftr-420	1036	12	individual	individual	NOUN
ftr-420	1036	13	.	.	PUNCT
ftr-420	1036	14	”	"	PUNCT
ftr-420	1036	15	kleiman	kleiman	PROPN
ftr-420	1036	16	,	,	PUNCT
ftr-420	1036	17	supra	supra	PROPN
ftr-420	1036	18	note	note	PROPN
ftr-420	1036	19	49	49	NUM
ftr-420	1036	20	,	,	PUNCT
ftr-420	1036	21	at	at	ADP
ftr-420	1036	22	n.	n.	PROPN
ftr-420	1036	23	45	45	NUM
ftr-420	1036	24	.	.	PUNCT
ftr-420	1037	1	but	but	CCONJ
ftr-420	1037	2	c.f	c.f	PROPN
ftr-420	1037	3	.	.	PROPN
ftr-420	1037	4	alan	alan	PROPN
ftr-420	1037	5	ehrenhalt	ehrenhalt	PROPN
ftr-420	1037	6	,	,	PUNCT
ftr-420	1037	7	“	"	PUNCT
ftr-420	1037	8	the	the	DET
ftr-420	1037	9	misguided	misguided	ADJ
ftr-420	1037	10	zeal	zeal	NOUN
ftr-420	1037	11	of	of	ADP
ftr-420	1037	12	the	the	DET
ftr-420	1037	13	privacy	privacy	NOUN
ftr-420	1037	14	lobby	lobby	NOUN
ftr-420	1037	15	,	,	PUNCT
ftr-420	1037	16	”	"	PUNCT
ftr-420	1037	17	governing	govern	VERB
ftr-420	1037	18	magazine	magazine	NOUN
ftr-420	1037	19	,	,	PUNCT
ftr-420	1037	20	may	may	PROPN
ftr-420	1037	21	1999	1999	NUM
ftr-420	1037	22	,	,	PUNCT
ftr-420	1037	23	p.	p.	NOUN
ftr-420	1037	24	7	7	NUM
ftr-420	1037	25	,	,	PUNCT
ftr-420	1037	26	stating	state	VERB
ftr-420	1037	27	that	that	SCONJ
ftr-420	1037	28	“	"	PUNCT
ftr-420	1037	29	[	[	X
ftr-420	1037	30	o]f	o]f	NOUN
ftr-420	1037	31	all	all	DET
ftr-420	1037	32	the	the	DET
ftr-420	1037	33	dangers	danger	NOUN
ftr-420	1037	34	that	that	SCONJ
ftr-420	1037	35	this	this	DET
ftr-420	1037	36	society	society	NOUN
ftr-420	1037	37	faces	face	VERB
ftr-420	1037	38	.	.	PUNCT
ftr-420	1037	39	.	.	PUNCT
ftr-420	1037	40	.	.	PUNCT
ftr-420	1038	1	one	one	NUM
ftr-420	1038	2	of	of	ADP
ftr-420	1038	3	the	the	DET
ftr-420	1038	4	most	most	ADV
ftr-420	1038	5	remote	remote	ADJ
ftr-420	1038	6	is	be	AUX
ftr-420	1038	7	the	the	DET
ftr-420	1038	8	risk	risk	NOUN
ftr-420	1038	9	that	that	SCONJ
ftr-420	1038	10	america	america	PROPN
ftr-420	1038	11	will	will	AUX
ftr-420	1038	12	become	become	VERB
ftr-420	1038	13	an	an	DET
ftr-420	1038	14	orwellian	orwellian	ADJ
ftr-420	1038	15	police	police	NOUN
ftr-420	1038	16	state	state	NOUN
ftr-420	1038	17	,	,	PUNCT
ftr-420	1038	18	watching	watch	VERB
ftr-420	1038	19	everything	everything	PRON
ftr-420	1038	20	citizens	citizen	NOUN
ftr-420	1038	21	do	do	VERB
ftr-420	1038	22	and	and	CCONJ
ftr-420	1038	23	taking	take	VERB
ftr-420	1038	24	down	down	ADP
ftr-420	1038	25	every	every	DET
ftr-420	1038	26	word	word	NOUN
ftr-420	1038	27	that	that	SCONJ
ftr-420	1038	28	they	they	PRON
ftr-420	1038	29	say	say	VERB
ftr-420	1038	30	.	.	PUNCT
ftr-420	1038	31	.	.	PUNCT
ftr-420	1038	32	.	.	PUNCT
ftr-420	1038	33	.	.	PUNCT
ftr-420	1039	1	those	those	PRON
ftr-420	1039	2	of	of	ADP
ftr-420	1039	3	us	we	PRON
ftr-420	1039	4	who	who	PRON
ftr-420	1039	5	lay	lie	VERB
ftr-420	1039	6	awake	awake	ADJ
ftr-420	1039	7	at	at	ADP
ftr-420	1039	8	night	night	NOUN
ftr-420	1039	9	in	in	ADP
ftr-420	1039	10	america	america	PROPN
ftr-420	1039	11	in	in	ADP
ftr-420	1039	12	1999	1999	NUM
ftr-420	1039	13	worrying	worry	VERB
ftr-420	1039	14	about	about	ADP
ftr-420	1039	15	the	the	DET
ftr-420	1039	16	government	government	NOUN
ftr-420	1039	17	’s	’s	PART
ftr-420	1039	18	desire	desire	NOUN
ftr-420	1039	19	to	to	PART
ftr-420	1039	20	snoop	snoop	VERB
ftr-420	1039	21	on	on	ADP
ftr-420	1039	22	them	they	PRON
ftr-420	1039	23	are	be	AUX
ftr-420	1039	24	mostly	mostly	ADV
ftr-420	1039	25	(	(	PUNCT
ftr-420	1039	26	1	1	X
ftr-420	1039	27	)	)	PUNCT
ftr-420	1039	28	paranoid	paranoid	ADJ
ftr-420	1039	29	or	or	CCONJ
ftr-420	1039	30	(	(	PUNCT
ftr-420	1039	31	2	2	X
ftr-420	1039	32	)	)	PUNCT
ftr-420	1039	33	guilty	guilty	ADJ
ftr-420	1039	34	of	of	ADP
ftr-420	1039	35	something	something	PRON
ftr-420	1039	36	.	.	PUNCT
ftr-420	1039	37	”	"	PUNCT
ftr-420	1040	1	he	he	PRON
ftr-420	1040	2	further	far	ADV
ftr-420	1040	3	claims	claim	VERB
ftr-420	1040	4	:	:	PUNCT
ftr-420	1040	5	“	"	PUNCT
ftr-420	1040	6	in	in	ADP
ftr-420	1040	7	america	america	PROPN
ftr-420	1040	8	in	in	ADP
ftr-420	1040	9	the	the	DET
ftr-420	1040	10	1990	1990	NUM
ftr-420	1040	11	’s	’s	NOUN
ftr-420	1040	12	,	,	PUNCT
ftr-420	1040	13	the	the	DET
ftr-420	1040	14	obsession	obsession	NOUN
ftr-420	1040	15	with	with	ADP
ftr-420	1040	16	privacy	privacy	NOUN
ftr-420	1040	17	.	.	PUNCT
ftr-420	1040	18	.	.	PUNCT
ftr-420	1040	19	.	.	PUNCT
ftr-420	1041	1	is	be	AUX
ftr-420	1041	2	a	a	DET
ftr-420	1041	3	reflection	reflection	NOUN
ftr-420	1041	4	of	of	ADP
ftr-420	1041	5	the	the	DET
ftr-420	1041	6	hyper	hyper	ADJ
ftr-420	1041	7	individualism	individualism	NOUN
ftr-420	1041	8	to	to	PART
ftr-420	1041	9	which	which	PRON
ftr-420	1041	10	the	the	DET
ftr-420	1041	11	political	political	ADJ
ftr-420	1041	12	system	system	NOUN
ftr-420	1041	13	has	have	AUX
ftr-420	1041	14	succumbed	succumb	VERB
ftr-420	1041	15	in	in	ADP
ftr-420	1041	16	the	the	DET
ftr-420	1041	17	past	past	ADJ
ftr-420	1041	18	generation	generation	NOUN
ftr-420	1041	19	or	or	CCONJ
ftr-420	1041	20	so	so	ADV
ftr-420	1041	21	.	.	PUNCT
ftr-420	1041	22	”	"	PUNCT
ftr-420	1042	1	i	i	PRON
ftr-420	1042	2	d.	d.	PROPN
ftr-420	1042	3	see	see	VERB
ftr-420	1042	4	also	also	ADV
ftr-420	1042	5	amitai	amitai	VERB
ftr-420	1042	6	etzioni	etzioni	PROPN
ftr-420	1042	7	,	,	PUNCT
ftr-420	1042	8	the	the	DET
ftr-420	1042	9	limits	limit	NOUN
ftr-420	1042	10	of	of	ADP
ftr-420	1042	11	privacy	privacy	NOUN
ftr-420	1042	12	,	,	PUNCT
ftr-420	1042	13	basic	basic	ADJ
ftr-420	1042	14	books	book	NOUN
ftr-420	1042	15	1999	1999	NUM
ftr-420	1042	16	,	,	PUNCT
ftr-420	1042	17	at	at	ADP
ftr-420	1042	18	p.	p.	NOUN
ftr-420	1042	19	127	127	NUM
ftr-420	1042	20	,	,	PUNCT
ftr-420	1042	21	arguing	argue	VERB
ftr-420	1042	22	,	,	PUNCT
ftr-420	1042	23	in	in	ADP
ftr-420	1042	24	connection	connection	NOUN
ftr-420	1042	25	with	with	ADP
ftr-420	1042	26	a	a	DET
ftr-420	1042	27	proposal	proposal	NOUN
ftr-420	1042	28	for	for	ADP
ftr-420	1042	29	a	a	DET
ftr-420	1042	30	mandatory	mandatory	ADJ
ftr-420	1042	31	national	national	ADJ
ftr-420	1042	32	i	i	PROPN
ftr-420	1042	33	d	d	PROPN
ftr-420	1042	34	card	card	NOUN
ftr-420	1042	35	,	,	PUNCT
ftr-420	1042	36	that	that	SCONJ
ftr-420	1042	37	“	"	PUNCT
ftr-420	1042	38	libertarian	libertarian	ADJ
ftr-420	1042	39	concerns	concern	NOUN
ftr-420	1042	40	about	about	ADP
ftr-420	1042	41	totalitarianism	totalitarianism	NOUN
ftr-420	1042	42	confuse	confuse	NOUN
ftr-420	1042	43	cause	cause	NOUN
ftr-420	1042	44	with	with	ADP
ftr-420	1042	45	consequence	consequence	NOUN
ftr-420	1042	46	.	.	PUNCT
ftr-420	1042	47	.	.	PUNCT
ftr-420	1042	48	.	.	PUNCT
ftr-420	1043	1	totalitarian	totalitarian	ADJ
ftr-420	1043	2	governments	government	NOUN
ftr-420	1043	3	do	do	AUX
ftr-420	1043	4	not	not	PART
ftr-420	1043	5	creep	creep	VERB
ftr-420	1043	6	up	up	ADP
ftr-420	1043	7	on	on	ADP
ftr-420	1043	8	the	the	DET
ftr-420	1043	9	tails	tail	NOUN
ftr-420	1043	10	of	of	ADP
ftr-420	1043	11	measures	measure	NOUN
ftr-420	1043	12	such	such	ADJ
ftr-420	1043	13	as	as	ADP
ftr-420	1043	14	i	i	PROPN
ftr-420	1043	15	d	d	PROPN
ftr-420	1043	16	cards	card	NOUN
ftr-420	1043	17	.	.	PUNCT
ftr-420	1044	1	they	they	PRON
ftr-420	1044	2	arise	arise	VERB
ftr-420	1044	3	in	in	ADP
ftr-420	1044	4	response	response	NOUN
ftr-420	1044	5	to	to	ADP
ftr-420	1044	6	breakdowns	breakdown	NOUN
ftr-420	1044	7	in	in	ADP
ftr-420	1044	8	the	the	DET
ftr-420	1044	9	social	social	ADJ
ftr-420	1044	10	order	order	NOUN
ftr-420	1044	11	when	when	SCONJ
ftr-420	1044	12	basic	basic	ADJ
ftr-420	1044	13	human	human	ADJ
ftr-420	1044	14	needs	need	NOUN
ftr-420	1044	15	,	,	PUNCT
ftr-420	1044	16	such	such	ADJ
ftr-420	1044	17	as	as	ADP
ftr-420	1044	18	public	public	ADJ
ftr-420	1044	19	safety	safety	NOUN
ftr-420	1044	20	and	and	CCONJ
ftr-420	1044	21	work	work	NOUN
ftr-420	1044	22	opportunities	opportunity	NOUN
ftr-420	1044	23	,	,	PUNCT
ftr-420	1044	24	are	be	AUX
ftr-420	1044	25	grossly	grossly	ADV
ftr-420	1044	26	neglected	neglect	VERB
ftr-420	1044	27	;	;	PUNCT
ftr-420	1044	28	”	"	PUNCT
ftr-420	1044	29	michael	michael	PROPN
ftr-420	1044	30	lind	lind	PROPN
ftr-420	1044	31	,	,	PUNCT
ftr-420	1044	32	“	"	PUNCT
ftr-420	1044	33	solving	solve	VERB
ftr-420	1044	34	the	the	DET
ftr-420	1044	35	privacy	privacy	NOUN
ftr-420	1044	36	puzzle	puzzle	NOUN
ftr-420	1044	37	;	;	PUNCT
ftr-420	1044	38	thinking	think	VERB
ftr-420	1044	39	aloud	aloud	ADV
ftr-420	1044	40	,	,	PUNCT
ftr-420	1044	41	“	"	PUNCT
ftr-420	1044	42	the	the	DET
ftr-420	1044	43	new	new	ADJ
ftr-420	1044	44	leader	leader	NOUN
ftr-420	1044	45	,	,	PUNCT
ftr-420	1044	46	vol	vol	NOUN
ftr-420	1044	47	.	.	PROPN
ftr-420	1044	48	85	85	NUM
ftr-420	1044	49	,	,	PUNCT
ftr-420	1044	50	p.	p.	NOUN
ftr-420	1044	51	15	15	NUM
ftr-420	1044	52	,	,	PUNCT
ftr-420	1044	53	jan	jan	PROPN
ftr-420	1044	54	.	.	PROPN
ftr-420	1044	55	1	1	NUM
ftr-420	1044	56	,	,	PUNCT
ftr-420	1044	57	2002	2002	NUM
ftr-420	1044	58	,	,	PUNCT
ftr-420	1044	59	suggesting	suggest	VERB
ftr-420	1044	60	that	that	SCONJ
ftr-420	1044	61	“	"	PUNCT
ftr-420	1044	62	[	[	X
ftr-420	1044	63	t]he	t]he	ADV
ftr-420	1044	64	fear	fear	VERB
ftr-420	1044	65	that	that	SCONJ
ftr-420	1044	66	the	the	DET
ftr-420	1044	67	convergence	convergence	NOUN
ftr-420	1044	68	of	of	ADP
ftr-420	1044	69	high	high	ADJ
ftr-420	1044	70	technology	technology	NOUN
ftr-420	1044	71	with	with	ADP
ftr-420	1044	72	law	law	NOUN
ftr-420	1044	73	enforcement	enforcement	NOUN
ftr-420	1044	74	and	and	CCONJ
ftr-420	1044	75	business	business	NOUN
ftr-420	1044	76	practices	practice	NOUN
ftr-420	1044	77	is	be	AUX
ftr-420	1044	78	about	about	ADJ
ftr-420	1044	79	to	to	PART
ftr-420	1044	80	rob	rob	VERB
ftr-420	1044	81	us	we	PRON
ftr-420	1044	82	of	of	ADP
ftr-420	1044	83	our	our	PRON
ftr-420	1044	84	privacy	privacy	NOUN
ftr-420	1044	85	has	have	VERB
ftr-420	1044	86	the	the	DET
ftr-420	1044	87	hallmark	hallmark	NOUN
ftr-420	1044	88	of	of	ADP
ftr-420	1044	89	a	a	DET
ftr-420	1044	90	classic	classic	ADJ
ftr-420	1044	91	,	,	PUNCT
ftr-420	1044	92	irrational	irrational	ADJ
ftr-420	1044	93	moral	moral	ADJ
ftr-420	1044	94	panic	panic	NOUN
ftr-420	1044	95	.	.	PUNCT
ftr-420	1044	96	”	"	PUNCT
ftr-420	1045	1	he	he	PRON
ftr-420	1045	2	argues	argue	VERB
ftr-420	1045	3	that	that	SCONJ
ftr-420	1045	4	“	"	PUNCT
ftr-420	1045	5	the	the	DET
ftr-420	1045	6	new	new	ADJ
ftr-420	1045	7	privacy	privacy	NOUN
ftr-420	1045	8	crusaders	crusader	NOUN
ftr-420	1045	9	”	"	PUNCT
ftr-420	1045	10	consist	consist	VERB
ftr-420	1045	11	mainly	mainly	ADV
ftr-420	1045	12	of	of	ADP
ftr-420	1045	13	“	"	PUNCT
ftr-420	1045	14	elite	elite	ADJ
ftr-420	1045	15	men	man	NOUN
ftr-420	1045	16	.	.	PUNCT
ftr-420	1045	17	”	"	PUNCT
ftr-420	1046	1	for	for	ADP
ftr-420	1046	2	an	an	DET
ftr-420	1046	3	argument	argument	NOUN
ftr-420	1046	4	in	in	ADP
ftr-420	1046	5	favor	favor	NOUN
ftr-420	1046	6	of	of	ADP
ftr-420	1046	7	“	"	PUNCT
ftr-420	1046	8	transparency	transparency	NOUN
ftr-420	1046	9	,	,	PUNCT
ftr-420	1046	10	”	"	PUNCT
ftr-420	1046	11	in	in	ADP
ftr-420	1046	12	contrast	contrast	NOUN
ftr-420	1046	13	to	to	ADP
ftr-420	1046	14	privacy	privacy	NOUN
ftr-420	1046	15	,	,	PUNCT
ftr-420	1046	16	see	see	VERB
ftr-420	1046	17	david	david	PROPN
ftr-420	1046	18	brin	brin	PROPN
ftr-420	1046	19	,	,	PUNCT
ftr-420	1046	20	the	the	DET
ftr-420	1046	21	transparent	transparent	ADJ
ftr-420	1046	22	society	society	NOUN
ftr-420	1046	23	(	(	PUNCT
ftr-420	1046	24	1998	1998	NUM
ftr-420	1046	25	)	)	PUNCT
ftr-420	1046	26	.	.	PUNCT
ftr-420	1047	1	but	but	CCONJ
ftr-420	1047	2	see	see	VERB
ftr-420	1047	3	“	"	PUNCT
ftr-420	1047	4	no	no	DET
ftr-420	1047	5	hiding	hiding	NOUN
ftr-420	1047	6	place	place	NOUN
ftr-420	1047	7	,	,	PUNCT
ftr-420	1047	8	”	"	PUNCT
ftr-420	1047	9	the	the	DET
ftr-420	1047	10	economist	economist	NOUN
ftr-420	1047	11	,	,	PUNCT
ftr-420	1047	12	january	january	PROPN
ftr-420	1047	13	25	25	NUM
ftr-420	1047	14	,	,	PUNCT
ftr-420	1047	15	2003	2003	NUM
ftr-420	1047	16	,	,	PUNCT
ftr-420	1047	17	arguing	argue	VERB
ftr-420	1047	18	that	that	SCONJ
ftr-420	1047	19	brin	brin	PROPN
ftr-420	1047	20	’s	’s	PART
ftr-420	1047	21	solution	solution	NOUN
ftr-420	1047	22	of	of	ADP
ftr-420	1047	23	“	"	PUNCT
ftr-420	1047	24	mutually	mutually	ADV
ftr-420	1047	25	assured	assured	ADJ
ftr-420	1047	26	surveillance	surveillance	NOUN
ftr-420	1047	27	”	"	PUNCT
ftr-420	1047	28	is	be	AUX
ftr-420	1047	29	“	"	PUNCT
ftr-420	1047	30	one	one	NUM
ftr-420	1047	31	that	that	PRON
ftr-420	1047	32	most	most	ADJ
ftr-420	1047	33	people	people	NOUN
ftr-420	1047	34	would	would	AUX
ftr-420	1047	35	be	be	AUX
ftr-420	1047	36	unwilling	unwilling	ADJ
ftr-420	1047	37	to	to	PART
ftr-420	1047	38	live	live	VERB
ftr-420	1047	39	with	with	ADP
ftr-420	1047	40	.	.	PUNCT
ftr-420	1047	41	”	"	PUNCT
ftr-420	1048	1	138	138	NUM
ftr-420	1048	2	.	.	PUNCT
ftr-420	1049	1	in	in	ADP
ftr-420	1049	2	addition	addition	NOUN
ftr-420	1049	3	,	,	PUNCT
ftr-420	1049	4	congress	congress	PROPN
ftr-420	1049	5	has	have	AUX
ftr-420	1049	6	authorized	authorize	VERB
ftr-420	1049	7	disclosure	disclosure	NOUN
ftr-420	1049	8	to	to	ADP
ftr-420	1049	9	private	private	ADJ
ftr-420	1049	10	contractors	contractor	NOUN
ftr-420	1049	11	for	for	ADP
ftr-420	1049	12	purposes	purpose	NOUN
ftr-420	1049	13	of	of	ADP
ftr-420	1049	14	federal	federal	ADJ
ftr-420	1049	15	tax	tax	NOUN
ftr-420	1049	16	administration	administration	NOUN
ftr-420	1049	17	.	.	PUNCT
ftr-420	1050	1	section	section	NOUN
ftr-420	1050	2	6103(n	6103(n	NOUN
ftr-420	1050	3	)	)	PUNCT
ftr-420	1050	4	.	.	PUNCT
ftr-420	1051	1	for	for	ADP
ftr-420	1051	2	an	an	DET
ftr-420	1051	3	argument	argument	NOUN
ftr-420	1051	4	that	that	SCONJ
ftr-420	1051	5	disclosure	disclosure	NOUN
ftr-420	1051	6	of	of	ADP
ftr-420	1051	7	tax	tax	NOUN
ftr-420	1051	8	return	return	NOUN
ftr-420	1051	9	data	datum	NOUN
ftr-420	1051	10	to	to	ADP
ftr-420	1051	11	other	other	ADJ
ftr-420	1051	12	agencies	agency	NOUN
ftr-420	1051	13	is	be	AUX
ftr-420	1051	14	unwise	unwise	ADJ
ftr-420	1051	15	,	,	PUNCT
ftr-420	1051	16	see	see	VERB
ftr-420	1051	17	swire	swire	NOUN
ftr-420	1051	18	,	,	PUNCT
ftr-420	1051	19	supra	supra	PROPN
ftr-420	1051	20	note	note	PROPN
ftr-420	1051	21	88	88	NUM
ftr-420	1051	22	,	,	PUNCT
ftr-420	1051	23	at	at	ADP
ftr-420	1051	24	498	498	NUM
ftr-420	1051	25	,	,	PUNCT
ftr-420	1051	26	arguing	argue	VERB
ftr-420	1051	27	that	that	SCONJ
ftr-420	1051	28	such	such	ADJ
ftr-420	1051	29	disclosure	disclosure	NOUN
ftr-420	1051	30	involves	involve	VERB
ftr-420	1051	31	the	the	DET
ftr-420	1051	32	dangers	danger	NOUN
ftr-420	1051	33	of	of	ADP
ftr-420	1051	34	“	"	PUNCT
ftr-420	1051	35	mission	mission	NOUN
ftr-420	1051	36	creep	creep	NOUN
ftr-420	1051	37	.	.	PUNCT
ftr-420	1051	38	.	.	PUNCT
ftr-420	1051	39	.	.	PUNCT
ftr-420	1052	1	[	[	X
ftr-420	1052	2	i.e.	i.e.	X
ftr-420	1052	3	,	,	PUNCT
ftr-420	1052	4	]	]	PUNCT
ftr-420	1052	5	the	the	DET
ftr-420	1052	6	risk	risk	NOUN
ftr-420	1052	7	that	that	SCONJ
ftr-420	1052	8	initial	initial	ADJ
ftr-420	1052	9	and	and	CCONJ
ftr-420	1052	10	justifiable	justifiable	ADJ
ftr-420	1052	11	government	government	NOUN
ftr-420	1052	12	actions	action	NOUN
ftr-420	1052	13	,	,	PUNCT
ftr-420	1052	14	such	such	ADJ
ftr-420	1052	15	as	as	ADP
ftr-420	1052	16	collecting	collect	VERB
ftr-420	1052	17	tax	tax	NOUN
ftr-420	1052	18	information	information	NOUN
ftr-420	1052	19	or	or	CCONJ
ftr-420	1052	20	having	have	VERB
ftr-420	1052	21	a	a	DET
ftr-420	1052	22	limited	limited	ADJ
ftr-420	1052	23	mission	mission	NOUN
ftr-420	1052	24	in	in	ADP
ftr-420	1052	25	south	south	PROPN
ftr-420	1052	26	vietnam	vietnam	PROPN
ftr-420	1052	27	,	,	PUNCT
ftr-420	1052	28	can	can	AUX
ftr-420	1052	29	evolve	evolve	VERB
ftr-420	1052	30	into	into	ADP
ftr-420	1052	31	unjustified	unjustified	ADJ
ftr-420	1052	32	and	and	CCONJ
ftr-420	1052	33	potentially	potentially	ADV
ftr-420	1052	34	tragic	tragic	ADJ
ftr-420	1052	35	actions	action	NOUN
ftr-420	1052	36	.	.	PUNCT
ftr-420	1053	1	if	if	SCONJ
ftr-420	1053	2	mission	mission	NOUN
ftr-420	1053	3	creep	creep	PROPN
ftr-420	1053	4	continues	continue	VERB
ftr-420	1053	5	unchecked	unchecked	ADJ
ftr-420	1053	6	,	,	PUNCT
ftr-420	1053	7	tax	tax	NOUN
ftr-420	1053	8	returns	return	NOUN
ftr-420	1053	9	might	might	AUX
ftr-420	1053	10	become	become	VERB
ftr-420	1053	11	essentially	essentially	ADV
ftr-420	1053	12	public	public	ADJ
ftr-420	1053	13	documents	document	NOUN
ftr-420	1053	14	.	.	PUNCT
ftr-420	1053	15	”	"	PUNCT
ftr-420	1054	1	he	he	PRON
ftr-420	1054	2	notes	note	VERB
ftr-420	1054	3	that	that	SCONJ
ftr-420	1054	4	“	"	PUNCT
ftr-420	1054	5	[	[	X
ftr-420	1054	6	i]f	i]f	ADP
ftr-420	1054	7	the	the	DET
ftr-420	1054	8	government	government	NOUN
ftr-420	1054	9	.	.	PUNCT
ftr-420	1054	10	.	.	PUNCT
ftr-420	1054	11	.	.	PUNCT
ftr-420	1055	1	already	already	ADV
ftr-420	1055	2	has	have	VERB
ftr-420	1055	3	fifteen	fifteen	NUM
ftr-420	1055	4	uses	use	NOUN
ftr-420	1055	5	for	for	ADP
ftr-420	1055	6	a	a	DET
ftr-420	1055	7	category	category	NOUN
ftr-420	1055	8	of	of	ADP
ftr-420	1055	9	data	datum	NOUN
ftr-420	1055	10	,	,	PUNCT
ftr-420	1055	11	it	it	PRON
ftr-420	1055	12	may	may	AUX
ftr-420	1055	13	be	be	AUX
ftr-420	1055	14	impossible	impossible	ADJ
ftr-420	1055	15	politically	politically	ADV
ftr-420	1055	16	to	to	PART
ftr-420	1055	17	stop	stop	VERB
ftr-420	1055	18	the	the	DET
ftr-420	1055	19	sixteenth	sixteenth	ADJ
ftr-420	1055	20	or	or	CCONJ
ftr-420	1055	21	seventeenth	seventeenth	ADJ
ftr-420	1055	22	uses	use	NOUN
ftr-420	1055	23	,	,	PUNCT
ftr-420	1055	24	even	even	ADV
ftr-420	1055	25	where	where	SCONJ
ftr-420	1055	26	those	those	DET
ftr-420	1055	27	additional	additional	ADJ
ftr-420	1055	28	uses	use	NOUN
ftr-420	1055	29	would	would	AUX
ftr-420	1055	30	never	never	ADV
ftr-420	1055	31	have	have	AUX
ftr-420	1055	32	been	be	AUX
ftr-420	1055	33	approved	approve	VERB
ftr-420	1055	34	at	at	ADP
ftr-420	1055	35	the	the	DET
ftr-420	1055	36	time	time	NOUN
ftr-420	1055	37	the	the	DET
ftr-420	1055	38	data	data	NOUN
ftr-420	1055	39	collection	collection	NOUN
ftr-420	1055	40	system	system	NOUN
ftr-420	1055	41	was	be	AUX
ftr-420	1055	42	first	first	ADV
ftr-420	1055	43	instituted	institute	VERB
ftr-420	1055	44	.	.	PUNCT
ftr-420	1055	45	”	"	PUNCT
ftr-420	1056	1	i	i	PRON
ftr-420	1056	2	d.	d.	VERB
ftr-420	1056	3	at	at	ADP
ftr-420	1056	4	499	499	NUM
ftr-420	1056	5	.	.	PUNCT
ftr-420	1057	1	see	see	VERB
ftr-420	1057	2	also	also	ADV
ftr-420	1057	3	linder	linder	PROPN
ftr-420	1057	4	,	,	PUNCT
ftr-420	1057	5	supra	supra	PROPN
ftr-420	1057	6	note	note	PROPN
ftr-420	1057	7	81	81	NUM
ftr-420	1057	8	,	,	PUNCT
ftr-420	1057	9	at	at	ADP
ftr-420	1057	10	966	966	NUM
ftr-420	1057	11	,	,	PUNCT
ftr-420	1057	12	noting	note	VERB
ftr-420	1057	13	that	that	SCONJ
ftr-420	1057	14	under	under	ADP
ftr-420	1057	15	the	the	DET
ftr-420	1057	16	1976	1976	NUM
ftr-420	1057	17	act	act	NOUN
ftr-420	1057	18	,	,	PUNCT
ftr-420	1057	19	“	"	PUNCT
ftr-420	1057	20	the	the	DET
ftr-420	1057	21	exceptions	exception	NOUN
ftr-420	1057	22	[	[	X
ftr-420	1057	23	to	to	ADP
ftr-420	1057	24	confidentiality	confidentiality	NOUN
ftr-420	1057	25	]	]	PUNCT
ftr-420	1057	26	remain	remain	VERB
ftr-420	1057	27	quite	quite	ADV
ftr-420	1057	28	extensive	extensive	ADJ
ftr-420	1057	29	,	,	PUNCT
ftr-420	1057	30	especially	especially	ADV
ftr-420	1057	31	the	the	DET
ftr-420	1057	32	massive	massive	ADJ
ftr-420	1057	33	use	use	NOUN
ftr-420	1057	34	of	of	ADP
ftr-420	1057	35	individually	individually	ADV
ftr-420	1057	36	identifiable	identifiable	ADJ
ftr-420	1057	37	returns	return	NOUN
ftr-420	1057	38	by	by	ADP
ftr-420	1057	39	the	the	DET
ftr-420	1057	40	bureau	bureau	NOUN
ftr-420	1057	41	of	of	ADP
ftr-420	1057	42	the	the	DET
ftr-420	1057	43	census	census	NOUN
ftr-420	1057	44	.	.	PUNCT
ftr-420	1057	45	”	"	PUNCT
ftr-420	1058	1	139	139	NUM
ftr-420	1058	2	.	.	PUNCT
ftr-420	1058	3	section	section	NOUN
ftr-420	1058	4	6103(d)(1	6103(d)(1	NOUN
ftr-420	1058	5	)	)	PUNCT
ftr-420	1058	6	.	.	PUNCT
ftr-420	1059	1	622	622	NUM
ftr-420	1059	2	florida	florida	PROPN
ftr-420	1059	3	tax	tax	NOUN
ftr-420	1059	4	review	review	NOUN
ftr-420	1059	5	[	[	X
ftr-420	1059	6	vol.6:6	vol.6:6	NOUN
ftr-420	1059	7	cases	case	NOUN
ftr-420	1059	8	,	,	PUNCT
ftr-420	1059	9	to	to	ADP
ftr-420	1059	10	a	a	DET
ftr-420	1059	11	federal	federal	ADJ
ftr-420	1059	12	,	,	PUNCT
ftr-420	1059	13	state	state	NOUN
ftr-420	1059	14	or	or	CCONJ
ftr-420	1059	15	local	local	ADJ
ftr-420	1059	16	agency	agency	NOUN
ftr-420	1059	17	administering	administer	VERB
ftr-420	1059	18	various	various	ADJ
ftr-420	1059	19	welfare	welfare	NOUN
ftr-420	1059	20	or140	or140	ADJ
ftr-420	1059	21	government	government	NOUN
ftr-420	1059	22	assistance	assistance	NOUN
ftr-420	1059	23	programs	program	NOUN
ftr-420	1059	24	,	,	PUNCT
ftr-420	1059	25	to	to	ADP
ftr-420	1059	26	the	the	DET
ftr-420	1059	27	u.s	u.s	PROPN
ftr-420	1059	28	.	.	PROPN
ftr-420	1059	29	customs	customs	PROPN
ftr-420	1059	30	service	service	NOUN
ftr-420	1059	31	,	,	PUNCT
ftr-420	1059	32	to	to	PART
ftr-420	1059	33	federal,141	federal,141	VERB
ftr-420	1059	34	142	142	NUM
ftr-420	1059	35	state	state	NOUN
ftr-420	1059	36	and	and	CCONJ
ftr-420	1059	37	local	local	ADJ
ftr-420	1059	38	child	child	NOUN
ftr-420	1059	39	support	support	NOUN
ftr-420	1059	40	enforcement	enforcement	NOUN
ftr-420	1059	41	agencies	agency	NOUN
ftr-420	1059	42	,	,	PUNCT
ftr-420	1059	43	and	and	CCONJ
ftr-420	1059	44	to	to	ADP
ftr-420	1059	45	certain	certain	ADJ
ftr-420	1059	46	federal143	federal143	PROPN
ftr-420	1059	47	officials	official	NOUN
ftr-420	1059	48	for	for	ADP
ftr-420	1059	49	the	the	DET
ftr-420	1059	50	nontax	nontax	ADJ
ftr-420	1059	51	criminal	criminal	ADJ
ftr-420	1059	52	investigations	investigation	NOUN
ftr-420	1059	53	.	.	PUNCT
ftr-420	1060	1	once	once	SCONJ
ftr-420	1060	2	the	the	DET
ftr-420	1060	3	irs	irs	PROPN
ftr-420	1060	4	has	have	VERB
ftr-420	1060	5	collected144	collected144	PROPN
ftr-420	1060	6	its	its	PRON
ftr-420	1060	7	vast	vast	ADJ
ftr-420	1060	8	stores	store	NOUN
ftr-420	1060	9	of	of	ADP
ftr-420	1060	10	information	information	NOUN
ftr-420	1060	11	,	,	PUNCT
ftr-420	1060	12	use	use	NOUN
ftr-420	1060	13	of	of	ADP
ftr-420	1060	14	this	this	DET
ftr-420	1060	15	information	information	NOUN
ftr-420	1060	16	by	by	ADP
ftr-420	1060	17	other	other	ADJ
ftr-420	1060	18	government	government	NOUN
ftr-420	1060	19	agencies	agency	NOUN
ftr-420	1060	20	has	have	VERB
ftr-420	1060	21	the	the	DET
ftr-420	1060	22	advantage	advantage	NOUN
ftr-420	1060	23	of	of	ADP
ftr-420	1060	24	efficiency	efficiency	NOUN
ftr-420	1060	25	.	.	PUNCT
ftr-420	1061	1	of	of	ADP
ftr-420	1061	2	course	course	ADV
ftr-420	1061	3	,	,	PUNCT
ftr-420	1061	4	just	just	ADV
ftr-420	1061	5	as	as	SCONJ
ftr-420	1061	6	congress	congress	PROPN
ftr-420	1061	7	has145	has145	PROPN
ftr-420	1061	8	sought	seek	VERB
ftr-420	1061	9	to	to	PART
ftr-420	1061	10	prevent	prevent	VERB
ftr-420	1061	11	abuse	abuse	NOUN
ftr-420	1061	12	of	of	ADP
ftr-420	1061	13	taxpayer	taxpayer	NOUN
ftr-420	1061	14	information	information	NOUN
ftr-420	1061	15	by	by	ADP
ftr-420	1061	16	the	the	DET
ftr-420	1061	17	irs	irs	PROPN
ftr-420	1061	18	,	,	PUNCT
ftr-420	1061	19	it	it	PRON
ftr-420	1061	20	has	have	AUX
ftr-420	1061	21	also	also	ADV
ftr-420	1061	22	established	establish	VERB
ftr-420	1061	23	a	a	DET
ftr-420	1061	24	system	system	NOUN
ftr-420	1061	25	of	of	ADP
ftr-420	1061	26	safeguards	safeguard	NOUN
ftr-420	1061	27	surrounding	surround	VERB
ftr-420	1061	28	irs	irs	PROPN
ftr-420	1061	29	disclosures	disclosure	NOUN
ftr-420	1061	30	to	to	ADP
ftr-420	1061	31	other	other	ADJ
ftr-420	1061	32	government	government	NOUN
ftr-420	1061	33	agencies	agency	NOUN
ftr-420	1061	34	.	.	PUNCT
ftr-420	1062	1	146	146	NUM
ftr-420	1062	2	in	in	ADP
ftr-420	1062	3	summary	summary	NOUN
ftr-420	1062	4	,	,	PUNCT
ftr-420	1062	5	congress	congress	PROPN
ftr-420	1062	6	’s	’s	PART
ftr-420	1062	7	actions	action	NOUN
ftr-420	1062	8	show	show	VERB
ftr-420	1062	9	its	its	PRON
ftr-420	1062	10	willingness	willingness	NOUN
ftr-420	1062	11	for	for	ADP
ftr-420	1062	12	the	the	DET
ftr-420	1062	13	irs	irs	PROPN
ftr-420	1062	14	to	to	PART
ftr-420	1062	15	obtain	obtain	VERB
ftr-420	1062	16	extensive	extensive	ADJ
ftr-420	1062	17	financial	financial	ADJ
ftr-420	1062	18	information	information	NOUN
ftr-420	1062	19	about	about	ADP
ftr-420	1062	20	citizens	citizen	NOUN
ftr-420	1062	21	to	to	PART
ftr-420	1062	22	enforce	enforce	VERB
ftr-420	1062	23	the	the	DET
ftr-420	1062	24	federal	federal	ADJ
ftr-420	1062	25	income	income	NOUN
ftr-420	1062	26	tax	tax	NOUN
ftr-420	1062	27	and	and	CCONJ
ftr-420	1062	28	even	even	ADV
ftr-420	1062	29	to	to	PART
ftr-420	1062	30	share	share	VERB
ftr-420	1062	31	this	this	DET
ftr-420	1062	32	information	information	NOUN
ftr-420	1062	33	with	with	ADP
ftr-420	1062	34	other	other	ADJ
ftr-420	1062	35	government	government	NOUN
ftr-420	1062	36	agencies	agency	NOUN
ftr-420	1062	37	for	for	ADP
ftr-420	1062	38	certain	certain	ADJ
ftr-420	1062	39	specified	specify	VERB
ftr-420	1062	40	purposes	purpose	NOUN
ftr-420	1062	41	.	.	PUNCT
ftr-420	1063	1	this	this	PRON
ftr-420	1063	2	suggests	suggest	VERB
ftr-420	1063	3	that	that	SCONJ
ftr-420	1063	4	congress	congress	PROPN
ftr-420	1063	5	is	be	AUX
ftr-420	1063	6	relatively	relatively	ADV
ftr-420	1063	7	sanguine	sanguine	ADJ
ftr-420	1063	8	that	that	SCONJ
ftr-420	1063	9	misuse	misuse	NOUN
ftr-420	1063	10	of	of	ADP
ftr-420	1063	11	taxpayer	taxpayer	NOUN
ftr-420	1063	12	financial	financial	ADJ
ftr-420	1063	13	information	information	NOUN
ftr-420	1063	14	can	can	AUX
ftr-420	1063	15	be	be	AUX
ftr-420	1063	16	held	hold	VERB
ftr-420	1063	17	in	in	ADP
ftr-420	1063	18	check	check	NOUN
ftr-420	1063	19	and	and	CCONJ
ftr-420	1063	20	140	140	NUM
ftr-420	1063	21	.	.	PUNCT
ftr-420	1064	1	section	section	NOUN
ftr-420	1064	2	6103(f),(i)(8	6103(f),(i)(8	NUM
ftr-420	1064	3	)	)	PUNCT
ftr-420	1064	4	.	.	PUNCT
ftr-420	1065	1	141	141	NUM
ftr-420	1065	2	.	.	PUNCT
ftr-420	1065	3	section	section	NOUN
ftr-420	1065	4	6103(l)(7	6103(l)(7	NUM
ftr-420	1065	5	)	)	PUNCT
ftr-420	1065	6	.	.	PUNCT
ftr-420	1066	1	the	the	DET
ftr-420	1066	2	information	information	NOUN
ftr-420	1066	3	is	be	AUX
ftr-420	1066	4	to	to	PART
ftr-420	1066	5	be	be	AUX
ftr-420	1066	6	used	use	VERB
ftr-420	1066	7	for	for	ADP
ftr-420	1066	8	purposes	purpose	NOUN
ftr-420	1066	9	of	of	ADP
ftr-420	1066	10	determining	determine	VERB
ftr-420	1066	11	eligibility	eligibility	NOUN
ftr-420	1066	12	and	and	CCONJ
ftr-420	1066	13	the	the	DET
ftr-420	1066	14	correct	correct	ADJ
ftr-420	1066	15	amount	amount	NOUN
ftr-420	1066	16	of	of	ADP
ftr-420	1066	17	benefits	benefit	NOUN
ftr-420	1066	18	.	.	PUNCT
ftr-420	1067	1	i	i	PRON
ftr-420	1067	2	d.	d.	PROPN
ftr-420	1067	3	for	for	ADP
ftr-420	1067	4	a	a	DET
ftr-420	1067	5	proposal	proposal	NOUN
ftr-420	1067	6	to	to	PART
ftr-420	1067	7	amend	amend	VERB
ftr-420	1067	8	§	§	PROPN
ftr-420	1067	9	6103(l)(13	6103(l)(13	PROPN
ftr-420	1067	10	)	)	PUNCT
ftr-420	1067	11	to	to	PART
ftr-420	1067	12	permit	permit	VERB
ftr-420	1067	13	disclosure	disclosure	NOUN
ftr-420	1067	14	of	of	ADP
ftr-420	1067	15	taxpayer	taxpayer	NOUN
ftr-420	1067	16	information	information	NOUN
ftr-420	1067	17	to	to	ADP
ftr-420	1067	18	the	the	DET
ftr-420	1067	19	department	department	PROPN
ftr-420	1067	20	of	of	ADP
ftr-420	1067	21	education	education	NOUN
ftr-420	1067	22	to	to	PART
ftr-420	1067	23	permit	permit	VERB
ftr-420	1067	24	income	income	NOUN
ftr-420	1067	25	verification	verification	NOUN
ftr-420	1067	26	in	in	ADP
ftr-420	1067	27	determining	determine	VERB
ftr-420	1067	28	eligibility	eligibility	NOUN
ftr-420	1067	29	for	for	ADP
ftr-420	1067	30	student	student	NOUN
ftr-420	1067	31	financial	financial	ADJ
ftr-420	1067	32	aid	aid	NOUN
ftr-420	1067	33	,	,	PUNCT
ftr-420	1067	34	see	see	VERB
ftr-420	1067	35	dept	dept	NOUN
ftr-420	1067	36	.	.	PROPN
ftr-420	1067	37	of	of	ADP
ftr-420	1067	38	treasury	treasury	PROPN
ftr-420	1067	39	,	,	PUNCT
ftr-420	1067	40	office	office	NOUN
ftr-420	1067	41	of	of	ADP
ftr-420	1067	42	tax	tax	NOUN
ftr-420	1067	43	policy	policy	NOUN
ftr-420	1067	44	,	,	PUNCT
ftr-420	1067	45	report	report	NOUN
ftr-420	1067	46	to	to	ADP
ftr-420	1067	47	the	the	DET
ftr-420	1067	48	congress	congress	PROPN
ftr-420	1067	49	on	on	ADP
ftr-420	1067	50	scope	scope	NOUN
ftr-420	1067	51	and	and	CCONJ
ftr-420	1067	52	use	use	NOUN
ftr-420	1067	53	of	of	ADP
ftr-420	1067	54	taxpayer	taxpayer	NOUN
ftr-420	1067	55	confidentiality	confidentiality	NOUN
ftr-420	1067	56	and	and	CCONJ
ftr-420	1067	57	disclosure	disclosure	NOUN
ftr-420	1067	58	provisions	provision	NOUN
ftr-420	1067	59	(	(	PUNCT
ftr-420	1067	60	oct	oct	PROPN
ftr-420	1067	61	.	.	PROPN
ftr-420	1067	62	2	2	NUM
ftr-420	1067	63	,	,	PUNCT
ftr-420	1067	64	2000	2000	NUM
ftr-420	1067	65	)	)	PUNCT
ftr-420	1067	66	,	,	PUNCT
ftr-420	1067	67	available	available	ADJ
ftr-420	1067	68	at	at	ADP
ftr-420	1067	69	2000	2000	NUM
ftr-420	1067	70	-	-	SYM
ftr-420	1067	71	tnt	tnt	NOUN
ftr-420	1067	72	192	192	NUM
ftr-420	1067	73	-	-	SYM
ftr-420	1067	74	7	7	NUM
ftr-420	1067	75	,	,	PUNCT
ftr-420	1067	76	at	at	ADP
ftr-420	1067	77	¶¶	¶¶	PROPN
ftr-420	1067	78	344	344	NUM
ftr-420	1067	79	-	-	SYM
ftr-420	1067	80	50	50	NUM
ftr-420	1067	81	;	;	PUNCT
ftr-420	1067	82	michael	michael	PROPN
ftr-420	1067	83	brostek	brostek	PROPN
ftr-420	1067	84	,	,	PUNCT
ftr-420	1067	85	general	general	ADJ
ftr-420	1067	86	accounting	accounting	NOUN
ftr-420	1067	87	office	office	NOUN
ftr-420	1067	88	,	,	PUNCT
ftr-420	1067	89	report	report	VERB
ftr-420	1067	90	to	to	ADP
ftr-420	1067	91	the	the	DET
ftr-420	1067	92	senate	senate	PROPN
ftr-420	1067	93	finance	finance	PROPN
ftr-420	1067	94	committee	committee	NOUN
ftr-420	1067	95	,	,	PUNCT
ftr-420	1067	96	taxpayer	taxpayer	NOUN
ftr-420	1067	97	information	information	NOUN
ftr-420	1067	98	,	,	PUNCT
ftr-420	1067	99	increased	increase	VERB
ftr-420	1067	100	sharing	sharing	NOUN
ftr-420	1067	101	and	and	CCONJ
ftr-420	1067	102	verifying	verifying	NOUN
ftr-420	1067	103	of	of	ADP
ftr-420	1067	104	information	information	NOUN
ftr-420	1067	105	could	could	AUX
ftr-420	1067	106	improve	improve	VERB
ftr-420	1067	107	education	education	NOUN
ftr-420	1067	108	’s	’s	PART
ftr-420	1067	109	award	award	NOUN
ftr-420	1067	110	decisions	decision	NOUN
ftr-420	1067	111	,	,	PUNCT
ftr-420	1067	112	available	available	ADJ
ftr-420	1067	113	at	at	ADP
ftr-420	1067	114	2003	2003	NUM
ftr-420	1067	115	tnt	tnt	PROPN
ftr-420	1067	116	160	160	NUM
ftr-420	1067	117	-	-	SYM
ftr-420	1067	118	17	17	NUM
ftr-420	1067	119	.	.	PUNCT
ftr-420	1068	1	142	142	NUM
ftr-420	1068	2	.	.	PUNCT
ftr-420	1069	1	section	section	NOUN
ftr-420	1069	2	6103(l)(14	6103(l)(14	NUM
ftr-420	1069	3	)	)	PUNCT
ftr-420	1069	4	.	.	PUNCT
ftr-420	1070	1	143	143	X
ftr-420	1070	2	.	.	PUNCT
ftr-420	1070	3	section	section	NOUN
ftr-420	1070	4	6103(l)(6)(a	6103(l)(6)(a	NUM
ftr-420	1070	5	)	)	PUNCT
ftr-420	1070	6	.	.	PUNCT
ftr-420	1071	1	144	144	NUM
ftr-420	1071	2	.	.	PUNCT
ftr-420	1071	3	section	section	NOUN
ftr-420	1071	4	6103(i)(1),(2),(3),(5),(7	6103(i)(1),(2),(3),(5),(7	NUM
ftr-420	1071	5	)	)	PUNCT
ftr-420	1071	6	.	.	PUNCT
ftr-420	1072	1	145	145	NUM
ftr-420	1072	2	.	.	PUNCT
ftr-420	1073	1	see	see	VERB
ftr-420	1073	2	swire	swire	NOUN
ftr-420	1073	3	,	,	PUNCT
ftr-420	1073	4	supra	supra	PROPN
ftr-420	1073	5	note	note	PROPN
ftr-420	1073	6	88	88	NUM
ftr-420	1073	7	,	,	PUNCT
ftr-420	1073	8	at	at	ADP
ftr-420	1073	9	497	497	NUM
ftr-420	1073	10	,	,	PUNCT
ftr-420	1073	11	explaining	explain	VERB
ftr-420	1073	12	that	that	SCONJ
ftr-420	1073	13	:	:	PUNCT
ftr-420	1073	14	“	"	PUNCT
ftr-420	1073	15	once	once	SCONJ
ftr-420	1073	16	the	the	DET
ftr-420	1073	17	costs	cost	NOUN
ftr-420	1073	18	of	of	ADP
ftr-420	1073	19	the	the	DET
ftr-420	1073	20	database	database	NOUN
ftr-420	1073	21	and	and	CCONJ
ftr-420	1073	22	infrastructure	infrastructure	NOUN
ftr-420	1073	23	are	be	AUX
ftr-420	1073	24	already	already	ADV
ftr-420	1073	25	incurred	incur	VERB
ftr-420	1073	26	for	for	ADP
ftr-420	1073	27	initial	initial	ADJ
ftr-420	1073	28	purposes	purpose	NOUN
ftr-420	1073	29	,	,	PUNCT
ftr-420	1073	30	then	then	ADV
ftr-420	1073	31	additional	additional	ADJ
ftr-420	1073	32	uses	use	NOUN
ftr-420	1073	33	may	may	AUX
ftr-420	1073	34	be	be	AUX
ftr-420	1073	35	cost	cost	NOUN
ftr-420	1073	36	-	-	PUNCT
ftr-420	1073	37	justified	justify	VERB
ftr-420	1073	38	that	that	PRON
ftr-420	1073	39	would	would	AUX
ftr-420	1073	40	not	not	PART
ftr-420	1073	41	otherwise	otherwise	ADV
ftr-420	1073	42	have	have	AUX
ftr-420	1073	43	been	be	AUX
ftr-420	1073	44	.	.	PUNCT
ftr-420	1073	45	.	.	PUNCT
ftr-420	1073	46	.	.	PUNCT
ftr-420	1073	47	.	.	PUNCT
ftr-420	1074	1	an	an	DET
ftr-420	1074	2	efficiency	efficiency	NOUN
ftr-420	1074	3	argument	argument	NOUN
ftr-420	1074	4	can	can	AUX
ftr-420	1074	5	.	.	PUNCT
ftr-420	1074	6	.	.	PUNCT
ftr-420	1074	7	.	.	PUNCT
ftr-420	1075	1	be	be	AUX
ftr-420	1075	2	made	make	VERB
ftr-420	1075	3	that	that	SCONJ
ftr-420	1075	4	additional	additional	ADJ
ftr-420	1075	5	uses	use	NOUN
ftr-420	1075	6	of	of	ADP
ftr-420	1075	7	[	[	PUNCT
ftr-420	1075	8	tax	tax	NOUN
ftr-420	1075	9	return	return	NOUN
ftr-420	1075	10	]	]	PUNCT
ftr-420	1075	11	data	datum	NOUN
ftr-420	1075	12	,	,	PUNCT
ftr-420	1075	13	such	such	ADJ
ftr-420	1075	14	as	as	ADP
ftr-420	1075	15	protecting	protect	VERB
ftr-420	1075	16	against	against	ADP
ftr-420	1075	17	welfare	welfare	NOUN
ftr-420	1075	18	fraud	fraud	NOUN
ftr-420	1075	19	,	,	PUNCT
ftr-420	1075	20	should	should	AUX
ftr-420	1075	21	be	be	AUX
ftr-420	1075	22	authorized	authorize	VERB
ftr-420	1075	23	where	where	SCONJ
ftr-420	1075	24	the	the	DET
ftr-420	1075	25	costs	cost	NOUN
ftr-420	1075	26	of	of	ADP
ftr-420	1075	27	gathering	gather	VERB
ftr-420	1075	28	and	and	CCONJ
ftr-420	1075	29	organizing	organize	VERB
ftr-420	1075	30	the	the	DET
ftr-420	1075	31	comprehensive	comprehensive	ADJ
ftr-420	1075	32	tax	tax	NOUN
ftr-420	1075	33	data	datum	NOUN
ftr-420	1075	34	would	would	AUX
ftr-420	1075	35	not	not	PART
ftr-420	1075	36	have	have	AUX
ftr-420	1075	37	been	be	AUX
ftr-420	1075	38	justified	justify	VERB
ftr-420	1075	39	solely	solely	ADV
ftr-420	1075	40	to	to	PART
ftr-420	1075	41	protect	protect	VERB
ftr-420	1075	42	against	against	ADP
ftr-420	1075	43	welfare	welfare	NOUN
ftr-420	1075	44	fraud	fraud	NOUN
ftr-420	1075	45	.	.	PUNCT
ftr-420	1075	46	”	"	PUNCT
ftr-420	1076	1	i	i	PRON
ftr-420	1076	2	d.	d.	VERB
ftr-420	1076	3	at	at	ADP
ftr-420	1076	4	497	497	NUM
ftr-420	1076	5	-	-	SYM
ftr-420	1076	6	98	98	NUM
ftr-420	1076	7	.	.	PUNCT
ftr-420	1077	1	146	146	NUM
ftr-420	1077	2	.	.	PUNCT
ftr-420	1078	1	see	see	VERB
ftr-420	1078	2	§	§	PROPN
ftr-420	1078	3	6103(p)(4),(5),(6	6103(p)(4),(5),(6	NOUN
ftr-420	1078	4	)	)	PUNCT
ftr-420	1078	5	(	(	PUNCT
ftr-420	1078	6	relating	relate	VERB
ftr-420	1078	7	to	to	ADP
ftr-420	1078	8	disclosures	disclosure	NOUN
ftr-420	1078	9	to	to	ADP
ftr-420	1078	10	federal	federal	ADJ
ftr-420	1078	11	,	,	PUNCT
ftr-420	1078	12	state	state	NOUN
ftr-420	1078	13	and	and	CCONJ
ftr-420	1078	14	local	local	ADJ
ftr-420	1078	15	agencies	agency	NOUN
ftr-420	1078	16	)	)	PUNCT
ftr-420	1078	17	.	.	PUNCT
ftr-420	1079	1	see	see	VERB
ftr-420	1079	2	also	also	ADV
ftr-420	1079	3	reg	reg	VERB
ftr-420	1079	4	.	.	PUNCT
ftr-420	1080	1	§	§	PROPN
ftr-420	1080	2	301.6103(n)-1(d	301.6103(n)-1(d	NUM
ftr-420	1080	3	)	)	PUNCT
ftr-420	1080	4	,	,	PUNCT
ftr-420	1080	5	relating	relate	VERB
ftr-420	1080	6	to	to	ADP
ftr-420	1080	7	disclosures	disclosure	NOUN
ftr-420	1080	8	under	under	ADP
ftr-420	1080	9	§	§	PROPN
ftr-420	1080	10	6103(n	6103(n	NOUN
ftr-420	1080	11	)	)	PUNCT
ftr-420	1080	12	.	.	PUNCT
ftr-420	1081	1	however	however	ADV
ftr-420	1081	2	,	,	PUNCT
ftr-420	1081	3	thus	thus	ADV
ftr-420	1081	4	far	far	ADV
ftr-420	1081	5	it	it	PRON
ftr-420	1081	6	is	be	AUX
ftr-420	1081	7	not	not	PART
ftr-420	1081	8	clear	clear	ADJ
ftr-420	1081	9	that	that	SCONJ
ftr-420	1081	10	these	these	DET
ftr-420	1081	11	safeguards	safeguard	NOUN
ftr-420	1081	12	have	have	AUX
ftr-420	1081	13	been	be	AUX
ftr-420	1081	14	adequately	adequately	ADV
ftr-420	1081	15	implemented	implement	VERB
ftr-420	1081	16	.	.	PUNCT
ftr-420	1082	1	see	see	VERB
ftr-420	1082	2	,	,	PUNCT
ftr-420	1082	3	e.g.	e.g.	ADV
ftr-420	1082	4	,	,	PUNCT
ftr-420	1082	5	deputy	deputy	NOUN
ftr-420	1082	6	inspector	inspector	NOUN
ftr-420	1082	7	general	general	NOUN
ftr-420	1082	8	for	for	ADP
ftr-420	1082	9	audit	audit	NOUN
ftr-420	1082	10	,	,	PUNCT
ftr-420	1082	11	treasury	treasury	NOUN
ftr-420	1082	12	inspector	inspector	NOUN
ftr-420	1082	13	general	general	NOUN
ftr-420	1082	14	for	for	ADP
ftr-420	1082	15	tax	tax	NOUN
ftr-420	1082	16	administration	administration	NOUN
ftr-420	1082	17	,	,	PUNCT
ftr-420	1082	18	final	final	ADJ
ftr-420	1082	19	audit	audit	NOUN
ftr-420	1082	20	report	report	NOUN
ftr-420	1082	21	,	,	PUNCT
ftr-420	1082	22	dated	date	VERB
ftr-420	1082	23	dec	dec	PROPN
ftr-420	1082	24	.	.	PROPN
ftr-420	1082	25	19	19	NUM
ftr-420	1082	26	,	,	PUNCT
ftr-420	1082	27	2002	2002	NUM
ftr-420	1082	28	,	,	PUNCT
ftr-420	1082	29	improvements	improvement	NOUN
ftr-420	1082	30	are	be	AUX
ftr-420	1082	31	needed	need	VERB
ftr-420	1082	32	to	to	PART
ftr-420	1082	33	prevent	prevent	VERB
ftr-420	1082	34	the	the	DET
ftr-420	1082	35	potential	potential	ADJ
ftr-420	1082	36	disclosure	disclosure	NOUN
ftr-420	1082	37	of	of	ADP
ftr-420	1082	38	confidential	confidential	ADJ
ftr-420	1082	39	taxpayer	taxpayer	NOUN
ftr-420	1082	40	information	information	NOUN
ftr-420	1082	41	,	,	PUNCT
ftr-420	1082	42	reprinted	reprint	VERB
ftr-420	1082	43	in	in	ADP
ftr-420	1082	44	2003	2003	NUM
ftr-420	1082	45	tnt	tnt	NOUN
ftr-420	1082	46	12	12	NUM
ftr-420	1082	47	-	-	SYM
ftr-420	1082	48	22	22	NUM
ftr-420	1082	49	.	.	PUNCT
ftr-420	1083	1	2004	2004	NUM
ftr-420	1083	2	]	]	PUNCT
ftr-420	1083	3	sharing	share	VERB
ftr-420	1083	4	bank	bank	NOUN
ftr-420	1083	5	deposit	deposit	NOUN
ftr-420	1083	6	information	information	NOUN
ftr-420	1083	7	with	with	ADP
ftr-420	1083	8	other	other	ADJ
ftr-420	1083	9	countries	country	NOUN
ftr-420	1083	10	648	648	NUM
ftr-420	1083	11	that	that	SCONJ
ftr-420	1083	12	congress	congress	PROPN
ftr-420	1083	13	does	do	AUX
ftr-420	1083	14	not	not	PART
ftr-420	1083	15	believe	believe	VERB
ftr-420	1083	16	that	that	SCONJ
ftr-420	1083	17	extensive	extensive	ADJ
ftr-420	1083	18	government	government	NOUN
ftr-420	1083	19	knowledge	knowledge	NOUN
ftr-420	1083	20	about	about	ADP
ftr-420	1083	21	its	its	PRON
ftr-420	1083	22	citizens	citizen	NOUN
ftr-420	1083	23	is	be	AUX
ftr-420	1083	24	incompatible	incompatible	ADJ
ftr-420	1083	25	with	with	ADP
ftr-420	1083	26	a	a	DET
ftr-420	1083	27	free	free	ADJ
ftr-420	1083	28	society.147	society.147	PROPN
ftr-420	1083	29	iii	iii	NOUN
ftr-420	1083	30	.	.	PUNCT
ftr-420	1084	1	the	the	DET
ftr-420	1084	2	international	international	ADJ
ftr-420	1084	3	context	context	NOUN
ftr-420	1084	4	accepting	accept	VERB
ftr-420	1084	5	the	the	DET
ftr-420	1084	6	basic	basic	ADJ
ftr-420	1084	7	structure	structure	NOUN
ftr-420	1084	8	of	of	ADP
ftr-420	1084	9	the	the	DET
ftr-420	1084	10	federal	federal	ADJ
ftr-420	1084	11	income	income	NOUN
ftr-420	1084	12	tax	tax	NOUN
ftr-420	1084	13	precludes	preclude	VERB
ftr-420	1084	14	the	the	DET
ftr-420	1084	15	argument	argument	NOUN
ftr-420	1084	16	that	that	SCONJ
ftr-420	1084	17	the	the	DET
ftr-420	1084	18	internal	internal	ADJ
ftr-420	1084	19	revenue	revenue	NOUN
ftr-420	1084	20	service	service	NOUN
ftr-420	1084	21	has	have	AUX
ftr-420	1084	22	no	no	DET
ftr-420	1084	23	right	right	NOUN
ftr-420	1084	24	to	to	PART
ftr-420	1084	25	know	know	VERB
ftr-420	1084	26	the	the	DET
ftr-420	1084	27	details	detail	NOUN
ftr-420	1084	28	of	of	ADP
ftr-420	1084	29	one	one	NUM
ftr-420	1084	30	’s	’s	PART
ftr-420	1084	31	financial	financial	ADJ
ftr-420	1084	32	information	information	NOUN
ftr-420	1084	33	.	.	PUNCT
ftr-420	1085	1	and	and	CCONJ
ftr-420	1085	2	the	the	DET
ftr-420	1085	3	congressional	congressional	ADJ
ftr-420	1085	4	scheme	scheme	NOUN
ftr-420	1085	5	for	for	ADP
ftr-420	1085	6	automatic	automatic	ADJ
ftr-420	1085	7	reporting	reporting	NOUN
ftr-420	1085	8	of	of	ADP
ftr-420	1085	9	dividends	dividend	NOUN
ftr-420	1085	10	,	,	PUNCT
ftr-420	1085	11	interest	interest	NOUN
ftr-420	1085	12	,	,	PUNCT
ftr-420	1085	13	and	and	CCONJ
ftr-420	1085	14	sale	sale	NOUN
ftr-420	1085	15	proceeds	proceed	NOUN
ftr-420	1085	16	of	of	ADP
ftr-420	1085	17	u.s	u.s	PROPN
ftr-420	1085	18	.	.	PROPN
ftr-420	1085	19	taxpayers	taxpayer	NOUN
ftr-420	1085	20	to	to	ADP
ftr-420	1085	21	the	the	DET
ftr-420	1085	22	irs	irs	PROPN
ftr-420	1085	23	can	can	AUX
ftr-420	1085	24	not	not	PART
ftr-420	1085	25	be	be	AUX
ftr-420	1085	26	reconciled	reconcile	VERB
ftr-420	1085	27	with	with	ADP
ftr-420	1085	28	the	the	DET
ftr-420	1085	29	view	view	NOUN
ftr-420	1085	30	that	that	SCONJ
ftr-420	1085	31	bank	bank	NOUN
ftr-420	1085	32	reporting	reporting	NOUN
ftr-420	1085	33	of	of	ADP
ftr-420	1085	34	interest	interest	NOUN
ftr-420	1085	35	to	to	PART
ftr-420	1085	36	tax	tax	NOUN
ftr-420	1085	37	authorities	authority	NOUN
ftr-420	1085	38	should	should	AUX
ftr-420	1085	39	be	be	AUX
ftr-420	1085	40	limited	limit	VERB
ftr-420	1085	41	to	to	ADP
ftr-420	1085	42	cases	case	NOUN
ftr-420	1085	43	of	of	ADP
ftr-420	1085	44	suspected	suspect	VERB
ftr-420	1085	45	wrongdoing	wrongdoing	NOUN
ftr-420	1085	46	.	.	PUNCT
ftr-420	1086	1	148	148	NUM
ftr-420	1086	2	why	why	SCONJ
ftr-420	1086	3	then	then	ADV
ftr-420	1086	4	is	be	AUX
ftr-420	1086	5	it	it	PRON
ftr-420	1086	6	controversial	controversial	ADJ
ftr-420	1086	7	for	for	SCONJ
ftr-420	1086	8	the	the	DET
ftr-420	1086	9	treasury	treasury	NOUN
ftr-420	1086	10	to	to	PART
ftr-420	1086	11	seek	seek	VERB
ftr-420	1086	12	to	to	PART
ftr-420	1086	13	develop	develop	VERB
ftr-420	1086	14	a	a	DET
ftr-420	1086	15	system	system	NOUN
ftr-420	1086	16	of	of	ADP
ftr-420	1086	17	routinely	routinely	ADV
ftr-420	1086	18	exchanging	exchange	VERB
ftr-420	1086	19	information	information	NOUN
ftr-420	1086	20	about	about	ADP
ftr-420	1086	21	interest	interest	NOUN
ftr-420	1086	22	paid	pay	VERB
ftr-420	1086	23	on	on	ADP
ftr-420	1086	24	bank	bank	NOUN
ftr-420	1086	25	accounts	account	NOUN
ftr-420	1086	26	with	with	ADP
ftr-420	1086	27	other	other	ADJ
ftr-420	1086	28	countries	country	NOUN
ftr-420	1086	29	?	?	PUNCT
ftr-420	1087	1	this	this	DET
ftr-420	1087	2	scheme	scheme	NOUN
ftr-420	1087	3	obviously	obviously	ADV
ftr-420	1087	4	involves	involve	VERB
ftr-420	1087	5	some	some	DET
ftr-420	1087	6	new	new	ADJ
ftr-420	1087	7	elements	element	NOUN
ftr-420	1087	8	:	:	PUNCT
ftr-420	1087	9	some	some	PRON
ftr-420	1087	10	of	of	ADP
ftr-420	1087	11	the	the	DET
ftr-420	1087	12	reporting	reporting	NOUN
ftr-420	1087	13	will	will	AUX
ftr-420	1087	14	be	be	AUX
ftr-420	1087	15	done	do	VERB
ftr-420	1087	16	by	by	ADP
ftr-420	1087	17	foreign	foreign	ADJ
ftr-420	1087	18	banks	bank	NOUN
ftr-420	1087	19	,	,	PUNCT
ftr-420	1087	20	some	some	DET
ftr-420	1087	21	information	information	NOUN
ftr-420	1087	22	will	will	AUX
ftr-420	1087	23	be	be	AUX
ftr-420	1087	24	conveyed	convey	VERB
ftr-420	1087	25	to	to	ADP
ftr-420	1087	26	,	,	PUNCT
ftr-420	1087	27	and	and	CCONJ
ftr-420	1087	28	transmitted	transmit	VERB
ftr-420	1087	29	by	by	ADP
ftr-420	1087	30	,	,	PUNCT
ftr-420	1087	31	foreign	foreign	ADJ
ftr-420	1087	32	countries	country	NOUN
ftr-420	1087	33	,	,	PUNCT
ftr-420	1087	34	and	and	CCONJ
ftr-420	1087	35	some	some	PRON
ftr-420	1087	36	of	of	ADP
ftr-420	1087	37	the	the	DET
ftr-420	1087	38	reporting	reporting	NOUN
ftr-420	1087	39	will	will	AUX
ftr-420	1087	40	be	be	AUX
ftr-420	1087	41	of	of	ADP
ftr-420	1087	42	interest	interest	NOUN
ftr-420	1087	43	paid	pay	VERB
ftr-420	1087	44	to	to	PART
ftr-420	1087	45	nonresident	nonresident	VERB
ftr-420	1087	46	aliens	alien	NOUN
ftr-420	1087	47	,	,	PUNCT
ftr-420	1087	48	who	who	PRON
ftr-420	1087	49	are	be	AUX
ftr-420	1087	50	not	not	PART
ftr-420	1087	51	subject	subject	ADJ
ftr-420	1087	52	to	to	ADP
ftr-420	1087	53	u.s	u.s	PROPN
ftr-420	1087	54	.	.	PROPN
ftr-420	1087	55	tax	tax	NOUN
ftr-420	1087	56	thereon	thereon	NOUN
ftr-420	1087	57	.	.	PUNCT
ftr-420	1088	1	should	should	AUX
ftr-420	1088	2	the	the	DET
ftr-420	1088	3	introduction	introduction	NOUN
ftr-420	1088	4	of	of	ADP
ftr-420	1088	5	these	these	DET
ftr-420	1088	6	new	new	ADJ
ftr-420	1088	7	elements	element	NOUN
ftr-420	1088	8	raise	raise	VERB
ftr-420	1088	9	concerns	concern	NOUN
ftr-420	1088	10	to	to	ADP
ftr-420	1088	11	a	a	DET
ftr-420	1088	12	new	new	ADJ
ftr-420	1088	13	level	level	NOUN
ftr-420	1088	14	?	?	PUNCT
ftr-420	1089	1	a.	a.	NOUN
ftr-420	1090	1	the	the	DET
ftr-420	1090	2	privacy	privacy	NOUN
ftr-420	1090	3	claims	claim	NOUN
ftr-420	1090	4	of	of	ADP
ftr-420	1090	5	nonresident	nonresident	ADJ
ftr-420	1090	6	aliens	alien	NOUN
ftr-420	1090	7	with	with	ADP
ftr-420	1090	8	u.s	u.s	PROPN
ftr-420	1090	9	.	.	PROPN
ftr-420	1090	10	bank	bank	NOUN
ftr-420	1090	11	accounts	account	NOUN
ftr-420	1090	12	unless	unless	SCONJ
ftr-420	1090	13	and	and	CCONJ
ftr-420	1090	14	until	until	SCONJ
ftr-420	1090	15	the	the	DET
ftr-420	1090	16	proposed	propose	VERB
ftr-420	1090	17	irs	irs	PROPN
ftr-420	1090	18	regulation	regulation	NOUN
ftr-420	1090	19	is	be	AUX
ftr-420	1090	20	issued	issue	VERB
ftr-420	1090	21	,	,	PUNCT
ftr-420	1090	22	nonresident	nonresident	ADJ
ftr-420	1090	23	aliens	alien	NOUN
ftr-420	1090	24	(	(	PUNCT
ftr-420	1090	25	other	other	ADJ
ftr-420	1090	26	than	than	ADP
ftr-420	1090	27	canadians	canadian	NOUN
ftr-420	1090	28	)	)	PUNCT
ftr-420	1090	29	are	be	AUX
ftr-420	1090	30	able	able	ADJ
ftr-420	1090	31	to	to	PART
ftr-420	1090	32	open	open	VERB
ftr-420	1090	33	u.s	u.s	PROPN
ftr-420	1090	34	.	.	PROPN
ftr-420	1090	35	bank	bank	NOUN
ftr-420	1090	36	accounts	account	VERB
ftr-420	1090	37	in	in	ADP
ftr-420	1090	38	the	the	DET
ftr-420	1090	39	knowledge	knowledge	NOUN
ftr-420	1090	40	that	that	PRON
ftr-420	1090	41	will	will	AUX
ftr-420	1090	42	be	be	AUX
ftr-420	1090	43	no	no	DET
ftr-420	1090	44	routine	routine	ADJ
ftr-420	1090	45	reporting	reporting	NOUN
ftr-420	1090	46	of	of	ADP
ftr-420	1090	47	interest	interest	NOUN
ftr-420	1090	48	paid	pay	VERB
ftr-420	1090	49	on	on	ADP
ftr-420	1090	50	the	the	DET
ftr-420	1090	51	account	account	NOUN
ftr-420	1090	52	to	to	ADP
ftr-420	1090	53	the	the	DET
ftr-420	1090	54	irs	irs	PROPN
ftr-420	1090	55	or	or	CCONJ
ftr-420	1090	56	their	their	PRON
ftr-420	1090	57	home	home	NOUN
ftr-420	1090	58	country	country	NOUN
ftr-420	1090	59	’s	’s	PART
ftr-420	1090	60	tax	tax	NOUN
ftr-420	1090	61	authorities	authority	NOUN
ftr-420	1090	62	.	.	PUNCT
ftr-420	1091	1	under	under	ADP
ftr-420	1091	2	the	the	DET
ftr-420	1091	3	regulation	regulation	NOUN
ftr-420	1091	4	’s	’s	PART
ftr-420	1091	5	original	original	ADJ
ftr-420	1091	6	version	version	NOUN
ftr-420	1091	7	,	,	PUNCT
ftr-420	1091	8	the	the	DET
ftr-420	1091	9	irs	irs	PROPN
ftr-420	1091	10	was	be	AUX
ftr-420	1091	11	to	to	PART
ftr-420	1091	12	receive	receive	VERB
ftr-420	1091	13	information	information	NOUN
ftr-420	1091	14	annually	annually	ADV
ftr-420	1091	15	about	about	ADP
ftr-420	1091	16	interest	interest	NOUN
ftr-420	1091	17	paid	pay	VERB
ftr-420	1091	18	to	to	ADP
ftr-420	1091	19	all	all	DET
ftr-420	1091	20	nonresident	nonresident	ADJ
ftr-420	1091	21	alien	alien	ADJ
ftr-420	1091	22	depositors	depositor	NOUN
ftr-420	1091	23	;	;	PUNCT
ftr-420	1091	24	under	under	ADP
ftr-420	1091	25	the	the	DET
ftr-420	1091	26	revised	revise	VERB
ftr-420	1091	27	version	version	NOUN
ftr-420	1091	28	,	,	PUNCT
ftr-420	1091	29	the	the	DET
ftr-420	1091	30	irs	irs	PROPN
ftr-420	1091	31	is	be	AUX
ftr-420	1091	32	to	to	PART
ftr-420	1091	33	receive	receive	VERB
ftr-420	1091	34	information	information	NOUN
ftr-420	1091	35	only	only	ADV
ftr-420	1091	36	about	about	ADP
ftr-420	1091	37	interest	interest	NOUN
ftr-420	1091	38	paid	pay	VERB
ftr-420	1091	39	to	to	ADP
ftr-420	1091	40	residents	resident	NOUN
ftr-420	1091	41	of	of	ADP
ftr-420	1091	42	16	16	NUM
ftr-420	1091	43	countries	country	NOUN
ftr-420	1091	44	.	.	PUNCT
ftr-420	1092	1	particularly	particularly	ADV
ftr-420	1092	2	under	under	ADP
ftr-420	1092	3	the	the	DET
ftr-420	1092	4	original	original	ADJ
ftr-420	1092	5	version	version	NOUN
ftr-420	1092	6	of	of	ADP
ftr-420	1092	7	the	the	DET
ftr-420	1092	8	regulation	regulation	NOUN
ftr-420	1092	9	,	,	PUNCT
ftr-420	1092	10	there	there	PRON
ftr-420	1092	11	was	be	VERB
ftr-420	1092	12	concern	concern	NOUN
ftr-420	1092	13	that	that	SCONJ
ftr-420	1092	14	nonresident	nonresident	ADJ
ftr-420	1092	15	aliens	alien	NOUN
ftr-420	1092	16	would	would	AUX
ftr-420	1092	17	no	no	ADV
ftr-420	1092	18	longer	long	ADV
ftr-420	1092	19	wish	wish	VERB
ftr-420	1092	20	to	to	PART
ftr-420	1092	21	have	have	VERB
ftr-420	1092	22	deposits	deposit	NOUN
ftr-420	1092	23	in	in	ADP
ftr-420	1092	24	u.s	u.s	PROPN
ftr-420	1092	25	.	.	PROPN
ftr-420	1092	26	banks	bank	NOUN
ftr-420	1092	27	.	.	PUNCT
ftr-420	1093	1	one	one	NUM
ftr-420	1093	2	potential	potential	ADJ
ftr-420	1093	3	concern	concern	NOUN
ftr-420	1093	4	of	of	ADP
ftr-420	1093	5	a	a	DET
ftr-420	1093	6	nonresident	nonresident	NOUN
ftr-420	1093	7	could	could	AUX
ftr-420	1093	8	be	be	AUX
ftr-420	1093	9	that	that	SCONJ
ftr-420	1093	10	the	the	DET
ftr-420	1093	11	irs	irs	PROPN
ftr-420	1093	12	itself	itself	PRON
ftr-420	1093	13	would	would	AUX
ftr-420	1093	14	have	have	VERB
ftr-420	1093	15	routine	routine	ADJ
ftr-420	1093	16	access	access	NOUN
ftr-420	1093	17	to	to	ADP
ftr-420	1093	18	information	information	NOUN
ftr-420	1093	19	about	about	ADP
ftr-420	1093	20	her	her	PRON
ftr-420	1093	21	bank	bank	NOUN
ftr-420	1093	22	account	account	NOUN
ftr-420	1093	23	.	.	PUNCT
ftr-420	1094	1	this	this	PRON
ftr-420	1094	2	might	might	AUX
ftr-420	1094	3	seem	seem	VERB
ftr-420	1094	4	objectionable	objectionable	ADJ
ftr-420	1094	5	in	in	SCONJ
ftr-420	1094	6	that	that	SCONJ
ftr-420	1094	7	the	the	DET
ftr-420	1094	8	irs	irs	PROPN
ftr-420	1094	9	has	have	VERB
ftr-420	1094	10	no	no	DET
ftr-420	1094	11	need	need	NOUN
ftr-420	1094	12	for	for	ADP
ftr-420	1094	13	the	the	DET
ftr-420	1094	14	information	information	NOUN
ftr-420	1094	15	in	in	ADP
ftr-420	1094	16	order	order	NOUN
ftr-420	1094	17	to	to	PART
ftr-420	1094	18	impose	impose	VERB
ftr-420	1094	19	its	its	PRON
ftr-420	1094	20	own	own	ADJ
ftr-420	1094	21	tax	tax	NOUN
ftr-420	1094	22	.	.	PUNCT
ftr-420	1095	1	on	on	ADP
ftr-420	1095	2	the	the	DET
ftr-420	1095	3	other	other	ADJ
ftr-420	1095	4	hand	hand	NOUN
ftr-420	1095	5	,	,	PUNCT
ftr-420	1095	6	the	the	DET
ftr-420	1095	7	irs	irs	PROPN
ftr-420	1095	8	’s	’s	PART
ftr-420	1095	9	role	role	NOUN
ftr-420	1095	10	in	in	ADP
ftr-420	1095	11	collecting	collect	VERB
ftr-420	1095	12	information	information	NOUN
ftr-420	1095	13	from	from	ADP
ftr-420	1095	14	u.s	u.s	PROPN
ftr-420	1095	15	.	.	PROPN
ftr-420	1095	16	banks	bank	NOUN
ftr-420	1095	17	is	be	AUX
ftr-420	1095	18	indispensable	indispensable	ADJ
ftr-420	1095	19	to	to	ADP
ftr-420	1095	20	the	the	DET
ftr-420	1095	21	ultimate	ultimate	ADJ
ftr-420	1095	22	objective	objective	NOUN
ftr-420	1095	23	of	of	ADP
ftr-420	1095	24	conveying	convey	VERB
ftr-420	1095	25	that	that	DET
ftr-420	1095	26	information	information	NOUN
ftr-420	1095	27	to	to	ADP
ftr-420	1095	28	the	the	DET
ftr-420	1095	29	tax	tax	NOUN
ftr-420	1095	30	authorities	authority	NOUN
ftr-420	1095	31	of	of	ADP
ftr-420	1095	32	the	the	DET
ftr-420	1095	33	depositor	depositor	NOUN
ftr-420	1095	34	’s	’s	PART
ftr-420	1095	35	residence	residence	NOUN
ftr-420	1095	36	country	country	NOUN
ftr-420	1095	37	.	.	PUNCT
ftr-420	1096	1	a	a	DET
ftr-420	1096	2	u.s	u.s	PROPN
ftr-420	1096	3	.	.	PROPN
ftr-420	1096	4	147	147	NUM
ftr-420	1096	5	.	.	PUNCT
ftr-420	1097	1	for	for	ADP
ftr-420	1097	2	arguments	argument	NOUN
ftr-420	1097	3	supporting	support	VERB
ftr-420	1097	4	this	this	DET
ftr-420	1097	5	belief	belief	NOUN
ftr-420	1097	6	,	,	PUNCT
ftr-420	1097	7	see	see	VERB
ftr-420	1097	8	supra	supra	PROPN
ftr-420	1097	9	notes	note	VERB
ftr-420	1097	10	110	110	NUM
ftr-420	1097	11	and	and	CCONJ
ftr-420	1097	12	137	137	NUM
ftr-420	1097	13	.	.	PUNCT
ftr-420	1097	14	148	148	NUM
ftr-420	1097	15	.	.	PUNCT
ftr-420	1098	1	see	see	VERB
ftr-420	1098	2	roin	roin	NOUN
ftr-420	1098	3	,	,	PUNCT
ftr-420	1098	4	supra	supra	PROPN
ftr-420	1098	5	note	note	NOUN
ftr-420	1098	6	111	111	NUM
ftr-420	1098	7	,	,	PUNCT
ftr-420	1098	8	at	at	ADP
ftr-420	1098	9	n.	n.	NOUN
ftr-420	1098	10	193	193	NUM
ftr-420	1098	11	,	,	PUNCT
ftr-420	1098	12	asking	ask	VERB
ftr-420	1098	13	whether	whether	SCONJ
ftr-420	1098	14	richard	richard	PROPN
ftr-420	1098	15	armey	armey	PROPN
ftr-420	1098	16	,	,	PUNCT
ftr-420	1098	17	who	who	PRON
ftr-420	1098	18	criticized	criticize	VERB
ftr-420	1098	19	the	the	DET
ftr-420	1098	20	oecd	oecd	PROPN
ftr-420	1098	21	tax	tax	NOUN
ftr-420	1098	22	competition	competition	NOUN
ftr-420	1098	23	initiative	initiative	NOUN
ftr-420	1098	24	as	as	ADP
ftr-420	1098	25	destructive	destructive	ADJ
ftr-420	1098	26	of	of	ADP
ftr-420	1098	27	privacy	privacy	NOUN
ftr-420	1098	28	,	,	PUNCT
ftr-420	1098	29	“	"	PUNCT
ftr-420	1098	30	holds	hold	VERB
ftr-420	1098	31	a	a	DET
ftr-420	1098	32	similar	similar	ADJ
ftr-420	1098	33	view	view	NOUN
ftr-420	1098	34	of	of	ADP
ftr-420	1098	35	employer	employer	NOUN
ftr-420	1098	36	-	-	PUNCT
ftr-420	1098	37	based	base	VERB
ftr-420	1098	38	wage	wage	NOUN
ftr-420	1098	39	reporting	reporting	NOUN
ftr-420	1098	40	.	.	PUNCT
ftr-420	1098	41	”	"	PUNCT
ftr-420	1099	1	624	624	NUM
ftr-420	1099	2	florida	florida	PROPN
ftr-420	1099	3	tax	tax	NOUN
ftr-420	1099	4	review	review	NOUN
ftr-420	1099	5	[	[	X
ftr-420	1099	6	vol.6:6	vol.6:6	NOUN
ftr-420	1099	7	bank	bank	NOUN
ftr-420	1099	8	can	can	AUX
ftr-420	1099	9	not	not	PART
ftr-420	1099	10	be	be	AUX
ftr-420	1099	11	expected	expect	VERB
ftr-420	1099	12	to	to	PART
ftr-420	1099	13	convey	convey	VERB
ftr-420	1099	14	information	information	NOUN
ftr-420	1099	15	directly	directly	ADV
ftr-420	1099	16	to	to	ADP
ftr-420	1099	17	each	each	DET
ftr-420	1099	18	residence	residence	NOUN
ftr-420	1099	19	country	country	NOUN
ftr-420	1099	20	of	of	ADP
ftr-420	1099	21	its	its	PRON
ftr-420	1099	22	depositors	depositor	NOUN
ftr-420	1099	23	.	.	PUNCT
ftr-420	1100	1	moreover	moreover	ADV
ftr-420	1100	2	,	,	PUNCT
ftr-420	1100	3	as	as	SCONJ
ftr-420	1100	4	previously	previously	ADV
ftr-420	1100	5	discussed	discuss	VERB
ftr-420	1100	6	,	,	PUNCT
ftr-420	1100	7	it	it	PRON
ftr-420	1100	8	is	be	AUX
ftr-420	1100	9	fairly	fairly	ADV
ftr-420	1100	10	unlikely	unlikely	ADJ
ftr-420	1100	11	that	that	SCONJ
ftr-420	1100	12	information	information	NOUN
ftr-420	1100	13	held	hold	VERB
ftr-420	1100	14	by	by	ADP
ftr-420	1100	15	the	the	DET
ftr-420	1100	16	irs	irs	PROPN
ftr-420	1100	17	will	will	AUX
ftr-420	1100	18	be	be	AUX
ftr-420	1100	19	abused	abuse	VERB
ftr-420	1100	20	by	by	ADP
ftr-420	1100	21	it	it	PRON
ftr-420	1100	22	or	or	CCONJ
ftr-420	1100	23	disclosed	disclose	VERB
ftr-420	1100	24	without149	without149	SYM
ftr-420	1100	25	statutory	statutory	ADJ
ftr-420	1100	26	authorization	authorization	NOUN
ftr-420	1100	27	.	.	PUNCT
ftr-420	1101	1	(	(	PUNCT
ftr-420	1101	2	the	the	DET
ftr-420	1101	3	likelihood	likelihood	NOUN
ftr-420	1101	4	is	be	AUX
ftr-420	1101	5	sufficiently	sufficiently	ADV
ftr-420	1101	6	low	low	ADJ
ftr-420	1101	7	that	that	SCONJ
ftr-420	1101	8	congress	congress	PROPN
ftr-420	1101	9	is150	is150	ADV
ftr-420	1101	10	willing	willing	ADJ
ftr-420	1101	11	to	to	PART
ftr-420	1101	12	subject	subject	VERB
ftr-420	1101	13	u.s	u.s	PROPN
ftr-420	1101	14	.	.	PROPN
ftr-420	1101	15	citizens	citizen	NOUN
ftr-420	1101	16	,	,	PUNCT
ftr-420	1101	17	as	as	ADV
ftr-420	1101	18	well	well	ADV
ftr-420	1101	19	,	,	PUNCT
ftr-420	1101	20	to	to	ADP
ftr-420	1101	21	this	this	DET
ftr-420	1101	22	risk	risk	NOUN
ftr-420	1101	23	.	.	PUNCT
ftr-420	1101	24	)	)	PUNCT
ftr-420	1102	1	and	and	CCONJ
ftr-420	1102	2	the	the	DET
ftr-420	1102	3	political	political	ADJ
ftr-420	1102	4	stability	stability	NOUN
ftr-420	1102	5	of	of	ADP
ftr-420	1102	6	the	the	DET
ftr-420	1102	7	u.s	u.s	PROPN
ftr-420	1102	8	.	.	PROPN
ftr-420	1102	9	government	government	NOUN
ftr-420	1102	10	may	may	AUX
ftr-420	1102	11	be	be	AUX
ftr-420	1102	12	one	one	NUM
ftr-420	1102	13	of	of	ADP
ftr-420	1102	14	the	the	DET
ftr-420	1102	15	reasons	reason	NOUN
ftr-420	1102	16	that	that	PRON
ftr-420	1102	17	the	the	DET
ftr-420	1102	18	depositor	depositor	NOUN
ftr-420	1102	19	has	have	AUX
ftr-420	1102	20	chosen	choose	VERB
ftr-420	1102	21	a	a	DET
ftr-420	1102	22	u.s	u.s	PROPN
ftr-420	1102	23	.	.	PROPN
ftr-420	1102	24	bank	bank	PROPN
ftr-420	1102	25	account	account	NOUN
ftr-420	1102	26	in	in	ADP
ftr-420	1102	27	the	the	DET
ftr-420	1102	28	first	first	ADJ
ftr-420	1102	29	place	place	NOUN
ftr-420	1102	30	.	.	PUNCT
ftr-420	1103	1	the	the	DET
ftr-420	1103	2	more	more	ADV
ftr-420	1103	3	significant	significant	ADJ
ftr-420	1103	4	concern	concern	NOUN
ftr-420	1103	5	of	of	ADP
ftr-420	1103	6	a	a	DET
ftr-420	1103	7	nonresident	nonresident	ADJ
ftr-420	1103	8	depositor	depositor	NOUN
ftr-420	1103	9	is	be	AUX
ftr-420	1103	10	that	that	SCONJ
ftr-420	1103	11	the	the	DET
ftr-420	1103	12	irs	irs	PROPN
ftr-420	1103	13	will	will	AUX
ftr-420	1103	14	convey	convey	VERB
ftr-420	1103	15	the	the	DET
ftr-420	1103	16	information	information	NOUN
ftr-420	1103	17	to	to	ADP
ftr-420	1103	18	the	the	DET
ftr-420	1103	19	tax	tax	NOUN
ftr-420	1103	20	authorities	authority	NOUN
ftr-420	1103	21	of	of	ADP
ftr-420	1103	22	her	her	PRON
ftr-420	1103	23	residence	residence	NOUN
ftr-420	1103	24	country	country	NOUN
ftr-420	1103	25	,	,	PUNCT
ftr-420	1103	26	pursuant	pursuant	ADJ
ftr-420	1103	27	to	to	ADP
ftr-420	1103	28	the	the	DET
ftr-420	1103	29	authorization	authorization	NOUN
ftr-420	1103	30	in	in	ADP
ftr-420	1103	31	irc	irc	PROPN
ftr-420	1103	32	section	section	NOUN
ftr-420	1103	33	6103(k)(4	6103(k)(4	NUM
ftr-420	1103	34	)	)	PUNCT
ftr-420	1103	35	for	for	ADP
ftr-420	1103	36	disclosure	disclosure	NOUN
ftr-420	1103	37	pursuant	pursuant	ADJ
ftr-420	1103	38	to	to	ADP
ftr-420	1103	39	a	a	DET
ftr-420	1103	40	treaty	treaty	NOUN
ftr-420	1103	41	or	or	CCONJ
ftr-420	1103	42	information	information	NOUN
ftr-420	1103	43	exchange	exchange	NOUN
ftr-420	1103	44	agreement	agreement	NOUN
ftr-420	1103	45	.	.	PUNCT
ftr-420	1104	1	this	this	PRON
ftr-420	1104	2	could	could	AUX
ftr-420	1104	3	lead	lead	VERB
ftr-420	1104	4	to	to	ADP
ftr-420	1104	5	dire151	dire151	PROPN
ftr-420	1104	6	consequences	consequence	NOUN
ftr-420	1104	7	if	if	SCONJ
ftr-420	1104	8	the	the	DET
ftr-420	1104	9	residence	residence	NOUN
ftr-420	1104	10	country	country	NOUN
ftr-420	1104	11	’s	’s	PART
ftr-420	1104	12	government	government	NOUN
ftr-420	1104	13	is	be	AUX
ftr-420	1104	14	oppressive	oppressive	ADJ
ftr-420	1104	15	,	,	PUNCT
ftr-420	1104	16	corrupt	corrupt	ADJ
ftr-420	1104	17	,	,	PUNCT
ftr-420	1104	18	unstable	unstable	ADJ
ftr-420	1104	19	,	,	PUNCT
ftr-420	1104	20	or	or	CCONJ
ftr-420	1104	21	otherwise	otherwise	ADV
ftr-420	1104	22	irresponsible	irresponsible	ADJ
ftr-420	1104	23	.	.	PUNCT
ftr-420	1105	1	the	the	DET
ftr-420	1105	2	government	government	NOUN
ftr-420	1105	3	might	might	AUX
ftr-420	1105	4	use	use	VERB
ftr-420	1105	5	this	this	DET
ftr-420	1105	6	financial	financial	ADJ
ftr-420	1105	7	information	information	NOUN
ftr-420	1105	8	about	about	ADP
ftr-420	1105	9	its	its	PRON
ftr-420	1105	10	resident	resident	NOUN
ftr-420	1105	11	to	to	PART
ftr-420	1105	12	carry	carry	VERB
ftr-420	1105	13	out	out	ADP
ftr-420	1105	14	illegitimate	illegitimate	ADJ
ftr-420	1105	15	acts	act	NOUN
ftr-420	1105	16	such	such	ADJ
ftr-420	1105	17	as	as	ADP
ftr-420	1105	18	expropriation	expropriation	NOUN
ftr-420	1105	19	149	149	NUM
ftr-420	1105	20	.	.	PUNCT
ftr-420	1106	1	irs	irs	PROPN
ftr-420	1106	2	considers	consider	VERB
ftr-420	1106	3	giving	give	VERB
ftr-420	1106	4	data	datum	NOUN
ftr-420	1106	5	to	to	ADP
ftr-420	1106	6	law	law	NOUN
ftr-420	1106	7	enforcement	enforcement	NOUN
ftr-420	1106	8	agencies	agency	NOUN
ftr-420	1106	9	,	,	PUNCT
ftr-420	1106	10	the	the	DET
ftr-420	1106	11	boston	boston	PROPN
ftr-420	1106	12	globe	globe	PROPN
ftr-420	1106	13	,	,	PUNCT
ftr-420	1106	14	sept	sept	PROPN
ftr-420	1106	15	.	.	PROPN
ftr-420	1106	16	26	26	NUM
ftr-420	1106	17	,	,	PUNCT
ftr-420	1106	18	2003	2003	NUM
ftr-420	1106	19	,	,	PUNCT
ftr-420	1106	20	stating	state	VERB
ftr-420	1106	21	that	that	SCONJ
ftr-420	1106	22	irs	irs	PROPN
ftr-420	1106	23	officials	official	NOUN
ftr-420	1106	24	have	have	AUX
ftr-420	1106	25	recently	recently	ADV
ftr-420	1106	26	“	"	PUNCT
ftr-420	1106	27	approached	approach	VERB
ftr-420	1106	28	the	the	DET
ftr-420	1106	29	[	[	NOUN
ftr-420	1106	30	ways	way	NOUN
ftr-420	1106	31	&	&	CCONJ
ftr-420	1106	32	means	mean	NOUN
ftr-420	1106	33	]	]	X
ftr-420	1106	34	committee	committee	NOUN
ftr-420	1106	35	for	for	ADP
ftr-420	1106	36	discussions	discussion	NOUN
ftr-420	1106	37	of	of	ADP
ftr-420	1106	38	how	how	SCONJ
ftr-420	1106	39	certain	certain	ADJ
ftr-420	1106	40	confidentiality	confidentiality	NOUN
ftr-420	1106	41	laws	law	NOUN
ftr-420	1106	42	could	could	AUX
ftr-420	1106	43	be	be	AUX
ftr-420	1106	44	reinterpreted	reinterpret	VERB
ftr-420	1106	45	to	to	PART
ftr-420	1106	46	expedite	expedite	VERB
ftr-420	1106	47	the	the	DET
ftr-420	1106	48	sharing	sharing	NOUN
ftr-420	1106	49	of	of	ADP
ftr-420	1106	50	taxpayer	taxpayer	NOUN
ftr-420	1106	51	records	record	NOUN
ftr-420	1106	52	with	with	ADP
ftr-420	1106	53	the	the	DET
ftr-420	1106	54	justice	justice	PROPN
ftr-420	1106	55	department	department	PROPN
ftr-420	1106	56	,	,	PUNCT
ftr-420	1106	57	the	the	DET
ftr-420	1106	58	fbi	fbi	PROPN
ftr-420	1106	59	,	,	PUNCT
ftr-420	1106	60	ins	in	NOUN
ftr-420	1106	61	and	and	CCONJ
ftr-420	1106	62	the	the	DET
ftr-420	1106	63	securities	securities	PROPN
ftr-420	1106	64	and	and	CCONJ
ftr-420	1106	65	exchange	exchange	PROPN
ftr-420	1106	66	commission	commission	PROPN
ftr-420	1106	67	.	.	PUNCT
ftr-420	1106	68	”	"	PUNCT
ftr-420	1107	1	irs	irs	PROPN
ftr-420	1107	2	apparently	apparently	ADV
ftr-420	1107	3	wants	want	VERB
ftr-420	1107	4	to	to	PART
ftr-420	1107	5	share	share	VERB
ftr-420	1107	6	“	"	PUNCT
ftr-420	1107	7	information	information	NOUN
ftr-420	1107	8	compiled	compile	VERB
ftr-420	1107	9	under	under	ADP
ftr-420	1107	10	its	its	PRON
ftr-420	1107	11	individual	individual	ADJ
ftr-420	1107	12	taxpayer	taxpayer	NOUN
ftr-420	1107	13	identification	identification	NOUN
ftr-420	1107	14	number	number	NOUN
ftr-420	1107	15	program	program	NOUN
ftr-420	1107	16	,	,	PUNCT
ftr-420	1107	17	which	which	PRON
ftr-420	1107	18	requires	require	VERB
ftr-420	1107	19	foreigners	foreigner	NOUN
ftr-420	1107	20	with	with	ADP
ftr-420	1107	21	earned	earn	VERB
ftr-420	1107	22	income	income	NOUN
ftr-420	1107	23	in	in	ADP
ftr-420	1107	24	the	the	DET
ftr-420	1107	25	united	united	PROPN
ftr-420	1107	26	states	states	PROPN
ftr-420	1107	27	and	and	CCONJ
ftr-420	1107	28	awaiting	await	VERB
ftr-420	1107	29	citizenship	citizenship	NOUN
ftr-420	1107	30	to	to	PART
ftr-420	1107	31	comply	comply	VERB
ftr-420	1107	32	with	with	ADP
ftr-420	1107	33	us	us	PROPN
ftr-420	1107	34	tax	tax	NOUN
ftr-420	1107	35	laws	law	NOUN
ftr-420	1107	36	.	.	PUNCT
ftr-420	1107	37	”	"	PUNCT
ftr-420	1108	1	i	i	PRON
ftr-420	1108	2	d.	d.	PROPN
ftr-420	1108	3	see	see	VERB
ftr-420	1108	4	also	also	ADV
ftr-420	1108	5	thomas	thomas	PROPN
ftr-420	1108	6	f.	f.	PROPN
ftr-420	1108	7	field	field	PROPN
ftr-420	1108	8	,	,	PUNCT
ftr-420	1108	9	“	"	PUNCT
ftr-420	1108	10	taxpayer	taxpayer	NOUN
ftr-420	1108	11	privacy	privacy	NOUN
ftr-420	1108	12	:	:	PUNCT
ftr-420	1108	13	an	an	DET
ftr-420	1108	14	appeal	appeal	NOUN
ftr-420	1108	15	to	to	ADP
ftr-420	1108	16	the	the	DET
ftr-420	1108	17	commissioner	commissioner	NOUN
ftr-420	1108	18	,	,	PUNCT
ftr-420	1108	19	”	"	PUNCT
ftr-420	1108	20	2003	2003	NUM
ftr-420	1108	21	tnt	tnt	PROPN
ftr-420	1108	22	218	218	NUM
ftr-420	1108	23	-	-	SYM
ftr-420	1108	24	48	48	NUM
ftr-420	1108	25	,	,	PUNCT
ftr-420	1108	26	requesting	request	VERB
ftr-420	1108	27	that	that	SCONJ
ftr-420	1108	28	the	the	DET
ftr-420	1108	29	irs	irs	PROPN
ftr-420	1108	30	clarify	clarify	VERB
ftr-420	1108	31	its	its	PRON
ftr-420	1108	32	position	position	NOUN
ftr-420	1108	33	.	.	PUNCT
ftr-420	1109	1	150	150	NUM
ftr-420	1109	2	.	.	PUNCT
ftr-420	1110	1	it	it	PRON
ftr-420	1110	2	might	might	AUX
ftr-420	1110	3	be	be	AUX
ftr-420	1110	4	possible	possible	ADJ
ftr-420	1110	5	to	to	PART
ftr-420	1110	6	argue	argue	VERB
ftr-420	1110	7	that	that	SCONJ
ftr-420	1110	8	because	because	SCONJ
ftr-420	1110	9	the	the	DET
ftr-420	1110	10	nonresident	nonresident	ADJ
ftr-420	1110	11	alien	alien	ADJ
ftr-420	1110	12	individual	individual	NOUN
ftr-420	1110	13	is	be	AUX
ftr-420	1110	14	not	not	PART
ftr-420	1110	15	subject	subject	ADJ
ftr-420	1110	16	to	to	ADP
ftr-420	1110	17	u.s	u.s	PROPN
ftr-420	1110	18	.	.	PROPN
ftr-420	1110	19	tax	tax	NOUN
ftr-420	1110	20	with	with	ADP
ftr-420	1110	21	respect	respect	NOUN
ftr-420	1110	22	to	to	ADP
ftr-420	1110	23	the	the	DET
ftr-420	1110	24	bank	bank	NOUN
ftr-420	1110	25	deposit	deposit	NOUN
ftr-420	1110	26	interest	interest	NOUN
ftr-420	1110	27	(	(	PUNCT
ftr-420	1110	28	and	and	CCONJ
ftr-420	1110	29	may	may	AUX
ftr-420	1110	30	not	not	PART
ftr-420	1110	31	have	have	VERB
ftr-420	1110	32	any	any	DET
ftr-420	1110	33	other	other	ADJ
ftr-420	1110	34	item	item	NOUN
ftr-420	1110	35	that	that	PRON
ftr-420	1110	36	is	be	AUX
ftr-420	1110	37	taxable	taxable	ADJ
ftr-420	1110	38	by	by	ADP
ftr-420	1110	39	the	the	DET
ftr-420	1110	40	u.s	u.s	PROPN
ftr-420	1110	41	.	.	PROPN
ftr-420	1110	42	)	)	PUNCT
ftr-420	1110	43	,	,	PUNCT
ftr-420	1110	44	he	he	PRON
ftr-420	1110	45	or	or	CCONJ
ftr-420	1110	46	she	she	PRON
ftr-420	1110	47	is	be	AUX
ftr-420	1110	48	not	not	PART
ftr-420	1110	49	a	a	DET
ftr-420	1110	50	“	"	PUNCT
ftr-420	1110	51	taxpayer	taxpayer	NOUN
ftr-420	1110	52	”	"	PUNCT
ftr-420	1110	53	for	for	ADP
ftr-420	1110	54	purposes	purpose	NOUN
ftr-420	1110	55	of	of	ADP
ftr-420	1110	56	§	§	PROPN
ftr-420	1110	57	6103(b)(2	6103(b)(2	NUM
ftr-420	1110	58	)	)	PUNCT
ftr-420	1110	59	.	.	PUNCT
ftr-420	1111	1	in	in	ADP
ftr-420	1111	2	that	that	DET
ftr-420	1111	3	case	case	NOUN
ftr-420	1111	4	,	,	PUNCT
ftr-420	1111	5	the	the	DET
ftr-420	1111	6	information	information	NOUN
ftr-420	1111	7	about	about	ADP
ftr-420	1111	8	the	the	DET
ftr-420	1111	9	nonresident	nonresident	ADJ
ftr-420	1111	10	alien	alien	NOUN
ftr-420	1111	11	’s	’s	PART
ftr-420	1111	12	interest	interest	NOUN
ftr-420	1111	13	may	may	AUX
ftr-420	1111	14	not	not	PART
ftr-420	1111	15	be	be	AUX
ftr-420	1111	16	“	"	PUNCT
ftr-420	1111	17	return	return	VERB
ftr-420	1111	18	information	information	NOUN
ftr-420	1111	19	”	"	PUNCT
ftr-420	1111	20	and	and	CCONJ
ftr-420	1111	21	thus	thus	ADV
ftr-420	1111	22	may	may	AUX
ftr-420	1111	23	not	not	PART
ftr-420	1111	24	be	be	AUX
ftr-420	1111	25	protected	protect	VERB
ftr-420	1111	26	by	by	ADP
ftr-420	1111	27	the	the	DET
ftr-420	1111	28	confidentiality	confidentiality	NOUN
ftr-420	1111	29	rule	rule	NOUN
ftr-420	1111	30	of	of	ADP
ftr-420	1111	31	§	§	PROPN
ftr-420	1111	32	6103(a	6103(a	NUM
ftr-420	1111	33	)	)	PUNCT
ftr-420	1111	34	.	.	PUNCT
ftr-420	1112	1	section	section	NOUN
ftr-420	1112	2	6103(b)(2	6103(b)(2	NOUN
ftr-420	1112	3	)	)	PUNCT
ftr-420	1112	4	defines	define	NOUN
ftr-420	1112	5	“	"	PUNCT
ftr-420	1112	6	return	return	VERB
ftr-420	1112	7	information	information	NOUN
ftr-420	1112	8	”	"	PUNCT
ftr-420	1112	9	as	as	ADP
ftr-420	1112	10	“	"	PUNCT
ftr-420	1112	11	a	a	DET
ftr-420	1112	12	taxpayer	taxpayer	NOUN
ftr-420	1112	13	’s	’s	PART
ftr-420	1112	14	identity	identity	NOUN
ftr-420	1112	15	,	,	PUNCT
ftr-420	1112	16	the	the	DET
ftr-420	1112	17	nature	nature	NOUN
ftr-420	1112	18	,	,	PUNCT
ftr-420	1112	19	source	source	NOUN
ftr-420	1112	20	,	,	PUNCT
ftr-420	1112	21	or	or	CCONJ
ftr-420	1112	22	amount	amount	NOUN
ftr-420	1112	23	of	of	ADP
ftr-420	1112	24	his	his	PRON
ftr-420	1112	25	income	income	NOUN
ftr-420	1112	26	,	,	PUNCT
ftr-420	1112	27	payments	payment	NOUN
ftr-420	1112	28	,	,	PUNCT
ftr-420	1112	29	receipts	receipt	NOUN
ftr-420	1112	30	.	.	PUNCT
ftr-420	1112	31	.	.	PUNCT
ftr-420	1112	32	.	.	PUNCT
ftr-420	1113	1	whether	whether	SCONJ
ftr-420	1113	2	the	the	DET
ftr-420	1113	3	taxpayer	taxpayer	NOUN
ftr-420	1113	4	’s	’s	PART
ftr-420	1113	5	return	return	NOUN
ftr-420	1113	6	was	be	AUX
ftr-420	1113	7	,	,	PUNCT
ftr-420	1113	8	is	be	AUX
ftr-420	1113	9	being	be	AUX
ftr-420	1113	10	,	,	PUNCT
ftr-420	1113	11	or	or	CCONJ
ftr-420	1113	12	will	will	AUX
ftr-420	1113	13	be	be	AUX
ftr-420	1113	14	examined	examine	VERB
ftr-420	1113	15	.	.	PUNCT
ftr-420	1113	16	.	.	PUNCT
ftr-420	1114	1	.	.	PUNCT
ftr-420	1115	1	or	or	CCONJ
ftr-420	1115	2	any	any	DET
ftr-420	1115	3	other	other	ADJ
ftr-420	1115	4	data	datum	NOUN
ftr-420	1115	5	,	,	PUNCT
ftr-420	1115	6	received	receive	VERB
ftr-420	1115	7	by	by	ADP
ftr-420	1115	8	.	.	PUNCT
ftr-420	1115	9	.	.	PUNCT
ftr-420	1115	10	.	.	PUNCT
ftr-420	1116	1	or	or	CCONJ
ftr-420	1116	2	collected	collect	VERB
ftr-420	1116	3	by	by	ADP
ftr-420	1116	4	the	the	DET
ftr-420	1116	5	secretary	secretary	NOUN
ftr-420	1116	6	with	with	ADP
ftr-420	1116	7	respect	respect	NOUN
ftr-420	1116	8	to	to	ADP
ftr-420	1116	9	a	a	DET
ftr-420	1116	10	return	return	NOUN
ftr-420	1116	11	or	or	CCONJ
ftr-420	1116	12	with	with	ADP
ftr-420	1116	13	respect	respect	NOUN
ftr-420	1116	14	to	to	ADP
ftr-420	1116	15	the	the	DET
ftr-420	1116	16	determination	determination	NOUN
ftr-420	1116	17	of	of	ADP
ftr-420	1116	18	the	the	DET
ftr-420	1116	19	existence	existence	NOUN
ftr-420	1116	20	,	,	PUNCT
ftr-420	1116	21	or	or	CCONJ
ftr-420	1116	22	possible	possible	ADJ
ftr-420	1116	23	existence	existence	NOUN
ftr-420	1116	24	,	,	PUNCT
ftr-420	1116	25	of	of	ADP
ftr-420	1116	26	liability	liability	NOUN
ftr-420	1116	27	.	.	PUNCT
ftr-420	1116	28	.	.	PUNCT
ftr-420	1117	1	.	.	PUNCT
ftr-420	1118	1	of	of	ADP
ftr-420	1118	2	any	any	DET
ftr-420	1118	3	person	person	NOUN
ftr-420	1118	4	under	under	ADP
ftr-420	1118	5	this	this	DET
ftr-420	1118	6	title	title	NOUN
ftr-420	1118	7	for	for	ADP
ftr-420	1118	8	any	any	DET
ftr-420	1118	9	tax	tax	NOUN
ftr-420	1118	10	,	,	PUNCT
ftr-420	1118	11	penalty	penalty	NOUN
ftr-420	1118	12	.	.	PUNCT
ftr-420	1118	13	.	.	PUNCT
ftr-420	1118	14	.	.	PUNCT
ftr-420	1119	1	or	or	CCONJ
ftr-420	1119	2	offense	offense	NOUN
ftr-420	1119	3	.	.	PUNCT
ftr-420	1119	4	”	"	PUNCT
ftr-420	1120	1	although	although	SCONJ
ftr-420	1120	2	this	this	DET
ftr-420	1120	3	interpretation	interpretation	NOUN
ftr-420	1120	4	is	be	AUX
ftr-420	1120	5	possible	possible	ADJ
ftr-420	1120	6	,	,	PUNCT
ftr-420	1120	7	it	it	PRON
ftr-420	1120	8	is	be	AUX
ftr-420	1120	9	not	not	PART
ftr-420	1120	10	likely	likely	ADJ
ftr-420	1120	11	that	that	SCONJ
ftr-420	1120	12	the	the	DET
ftr-420	1120	13	irs	irs	PROPN
ftr-420	1120	14	would	would	AUX
ftr-420	1120	15	press	press	VERB
ftr-420	1120	16	this	this	DET
ftr-420	1120	17	interpretation	interpretation	NOUN
ftr-420	1120	18	.	.	PUNCT
ftr-420	1121	1	151	151	NUM
ftr-420	1121	2	.	.	PUNCT
ftr-420	1121	3	section	section	NOUN
ftr-420	1121	4	6103(k)(4	6103(k)(4	NUM
ftr-420	1121	5	)	)	PUNCT
ftr-420	1121	6	provides	provide	VERB
ftr-420	1121	7	that	that	PRON
ftr-420	1121	8	:	:	PUNCT
ftr-420	1121	9	“	"	PUNCT
ftr-420	1121	10	a	a	DET
ftr-420	1121	11	return	return	NOUN
ftr-420	1121	12	or	or	CCONJ
ftr-420	1121	13	return	return	VERB
ftr-420	1121	14	information	information	NOUN
ftr-420	1121	15	may	may	AUX
ftr-420	1121	16	be	be	AUX
ftr-420	1121	17	disclosed	disclose	VERB
ftr-420	1121	18	to	to	ADP
ftr-420	1121	19	a	a	DET
ftr-420	1121	20	competent	competent	ADJ
ftr-420	1121	21	authority	authority	NOUN
ftr-420	1121	22	of	of	ADP
ftr-420	1121	23	a	a	DET
ftr-420	1121	24	foreign	foreign	ADJ
ftr-420	1121	25	government	government	NOUN
ftr-420	1121	26	which	which	PRON
ftr-420	1121	27	has	have	VERB
ftr-420	1121	28	an	an	DET
ftr-420	1121	29	income	income	NOUN
ftr-420	1121	30	tax	tax	NOUN
ftr-420	1121	31	or	or	CCONJ
ftr-420	1121	32	gift	gift	NOUN
ftr-420	1121	33	and	and	CCONJ
ftr-420	1121	34	estate	estate	NOUN
ftr-420	1121	35	tax	tax	NOUN
ftr-420	1121	36	convention	convention	NOUN
ftr-420	1121	37	or	or	CCONJ
ftr-420	1121	38	other	other	ADJ
ftr-420	1121	39	convention	convention	NOUN
ftr-420	1121	40	or	or	CCONJ
ftr-420	1121	41	bilateral	bilateral	ADJ
ftr-420	1121	42	agreement	agreement	NOUN
ftr-420	1121	43	relating	relate	VERB
ftr-420	1121	44	to	to	ADP
ftr-420	1121	45	the	the	DET
ftr-420	1121	46	exchange	exchange	NOUN
ftr-420	1121	47	of	of	ADP
ftr-420	1121	48	tax	tax	NOUN
ftr-420	1121	49	information	information	NOUN
ftr-420	1121	50	with	with	ADP
ftr-420	1121	51	the	the	DET
ftr-420	1121	52	united	united	PROPN
ftr-420	1121	53	states	states	PROPN
ftr-420	1121	54	but	but	CCONJ
ftr-420	1121	55	only	only	ADV
ftr-420	1121	56	to	to	ADP
ftr-420	1121	57	the	the	DET
ftr-420	1121	58	extent	extent	NOUN
ftr-420	1121	59	provided	provide	VERB
ftr-420	1121	60	in	in	ADP
ftr-420	1121	61	,	,	PUNCT
ftr-420	1121	62	and	and	CCONJ
ftr-420	1121	63	subject	subject	ADJ
ftr-420	1121	64	to	to	ADP
ftr-420	1121	65	the	the	DET
ftr-420	1121	66	terms	term	NOUN
ftr-420	1121	67	and	and	CCONJ
ftr-420	1121	68	conditions	condition	NOUN
ftr-420	1121	69	of	of	ADP
ftr-420	1121	70	,	,	PUNCT
ftr-420	1121	71	such	such	ADJ
ftr-420	1121	72	convention	convention	NOUN
ftr-420	1121	73	or	or	CCONJ
ftr-420	1121	74	bilateral	bilateral	ADJ
ftr-420	1121	75	agreement	agreement	NOUN
ftr-420	1121	76	.	.	PUNCT
ftr-420	1121	77	”	"	PUNCT
ftr-420	1122	1	for	for	ADP
ftr-420	1122	2	a	a	DET
ftr-420	1122	3	discussion	discussion	NOUN
ftr-420	1122	4	of	of	ADP
ftr-420	1122	5	this	this	DET
ftr-420	1122	6	statutory	statutory	ADJ
ftr-420	1122	7	provision	provision	NOUN
ftr-420	1122	8	and	and	CCONJ
ftr-420	1122	9	of	of	ADP
ftr-420	1122	10	provisions	provision	NOUN
ftr-420	1122	11	of	of	ADP
ftr-420	1122	12	bilateral	bilateral	ADJ
ftr-420	1122	13	agreements	agreement	NOUN
ftr-420	1122	14	providing	provide	VERB
ftr-420	1122	15	for	for	ADP
ftr-420	1122	16	such	such	ADJ
ftr-420	1122	17	exchange	exchange	NOUN
ftr-420	1122	18	of	of	ADP
ftr-420	1122	19	information	information	NOUN
ftr-420	1122	20	,	,	PUNCT
ftr-420	1122	21	see	see	VERB
ftr-420	1122	22	2000	2000	NUM
ftr-420	1122	23	jct	jct	PROPN
ftr-420	1122	24	report	report	NOUN
ftr-420	1122	25	,	,	PUNCT
ftr-420	1122	26	supra	supra	PROPN
ftr-420	1122	27	note	note	PROPN
ftr-420	1122	28	88	88	NUM
ftr-420	1122	29	,	,	PUNCT
ftr-420	1122	30	at	at	ADP
ftr-420	1122	31	¶¶	¶¶	PROPN
ftr-420	1122	32	162	162	NUM
ftr-420	1122	33	-	-	SYM
ftr-420	1122	34	198	198	NUM
ftr-420	1122	35	.	.	PUNCT
ftr-420	1123	1	2004	2004	NUM
ftr-420	1123	2	]	]	PUNCT
ftr-420	1123	3	sharing	share	VERB
ftr-420	1123	4	bank	bank	NOUN
ftr-420	1123	5	deposit	deposit	NOUN
ftr-420	1123	6	information	information	NOUN
ftr-420	1123	7	with	with	ADP
ftr-420	1123	8	other	other	ADJ
ftr-420	1123	9	countries	country	NOUN
ftr-420	1123	10	648	648	NUM
ftr-420	1123	11	or	or	CCONJ
ftr-420	1123	12	persecution	persecution	NOUN
ftr-420	1123	13	;	;	PUNCT
ftr-420	1123	14	or	or	CCONJ
ftr-420	1123	15	they	they	PRON
ftr-420	1123	16	could	could	AUX
ftr-420	1123	17	deliberately	deliberately	ADV
ftr-420	1123	18	or	or	CCONJ
ftr-420	1123	19	through	through	ADP
ftr-420	1123	20	corruption	corruption	NOUN
ftr-420	1123	21	or	or	CCONJ
ftr-420	1123	22	insufficient	insufficient	ADJ
ftr-420	1123	23	safeguards	safeguard	NOUN
ftr-420	1123	24	,	,	PUNCT
ftr-420	1123	25	let	let	VERB
ftr-420	1123	26	the	the	DET
ftr-420	1123	27	information	information	NOUN
ftr-420	1123	28	fall	fall	VERB
ftr-420	1123	29	into	into	ADP
ftr-420	1123	30	the	the	DET
ftr-420	1123	31	hands	hand	NOUN
ftr-420	1123	32	of	of	ADP
ftr-420	1123	33	criminals	criminal	NOUN
ftr-420	1123	34	,	,	PUNCT
ftr-420	1123	35	who	who	PRON
ftr-420	1123	36	might152	might152	PROPN
ftr-420	1123	37	then	then	ADV
ftr-420	1123	38	rob	rob	PROPN
ftr-420	1123	39	,	,	PUNCT
ftr-420	1123	40	or	or	CCONJ
ftr-420	1123	41	kidnap	kidnap	VERB
ftr-420	1123	42	for	for	ADP
ftr-420	1123	43	ransom	ransom	NOUN
ftr-420	1123	44	,	,	PUNCT
ftr-420	1123	45	the	the	DET
ftr-420	1123	46	innocent	innocent	ADJ
ftr-420	1123	47	bank	bank	NOUN
ftr-420	1123	48	depositor	depositor	NOUN
ftr-420	1123	49	.	.	PUNCT
ftr-420	1124	1	(	(	PUNCT
ftr-420	1124	2	on	on	ADP
ftr-420	1124	3	the	the	DET
ftr-420	1124	4	other153	other153	PROPN
ftr-420	1124	5	hand	hand	NOUN
ftr-420	1124	6	,	,	PUNCT
ftr-420	1124	7	in	in	ADP
ftr-420	1124	8	the	the	DET
ftr-420	1124	9	case	case	NOUN
ftr-420	1124	10	of	of	ADP
ftr-420	1124	11	corrupt	corrupt	ADJ
ftr-420	1124	12	governments	government	NOUN
ftr-420	1124	13	,	,	PUNCT
ftr-420	1124	14	it	it	PRON
ftr-420	1124	15	may	may	AUX
ftr-420	1124	16	be	be	AUX
ftr-420	1124	17	even	even	ADV
ftr-420	1124	18	more	more	ADV
ftr-420	1124	19	common	common	ADJ
ftr-420	1124	20	for	for	SCONJ
ftr-420	1124	21	the	the	DET
ftr-420	1124	22	leaders	leader	NOUN
ftr-420	1124	23	and	and	CCONJ
ftr-420	1124	24	their	their	PRON
ftr-420	1124	25	friends	friend	NOUN
ftr-420	1124	26	and	and	CCONJ
ftr-420	1124	27	relatives	relative	NOUN
ftr-420	1124	28	to	to	PART
ftr-420	1124	29	secrete	secrete	VERB
ftr-420	1124	30	funds	fund	NOUN
ftr-420	1124	31	in	in	ADP
ftr-420	1124	32	offshore	offshore	ADJ
ftr-420	1124	33	accounts	account	NOUN
ftr-420	1124	34	to	to	ADP
ftr-420	1124	35	152	152	NUM
ftr-420	1124	36	.	.	PUNCT
ftr-420	1125	1	opponents	opponent	NOUN
ftr-420	1125	2	of	of	ADP
ftr-420	1125	3	the	the	DET
ftr-420	1125	4	tax	tax	NOUN
ftr-420	1125	5	return	return	NOUN
ftr-420	1125	6	publicity	publicity	NOUN
ftr-420	1125	7	bill	bill	NOUN
ftr-420	1125	8	passed	pass	VERB
ftr-420	1125	9	by	by	ADP
ftr-420	1125	10	congress	congress	PROPN
ftr-420	1125	11	in	in	ADP
ftr-420	1125	12	1934	1934	NUM
ftr-420	1125	13	,	,	PUNCT
ftr-420	1125	14	see	see	VERB
ftr-420	1125	15	supra	supra	PROPN
ftr-420	1125	16	note	note	PROPN
ftr-420	1125	17	116	116	NUM
ftr-420	1125	18	,	,	PUNCT
ftr-420	1125	19	argued	argue	VERB
ftr-420	1125	20	that	that	SCONJ
ftr-420	1125	21	“	"	PUNCT
ftr-420	1125	22	kidnappers	kidnapper	NOUN
ftr-420	1125	23	and	and	CCONJ
ftr-420	1125	24	other	other	ADJ
ftr-420	1125	25	criminals	criminal	NOUN
ftr-420	1125	26	would	would	AUX
ftr-420	1125	27	use	use	VERB
ftr-420	1125	28	returns	return	NOUN
ftr-420	1125	29	to	to	PART
ftr-420	1125	30	pick	pick	VERB
ftr-420	1125	31	their	their	PRON
ftr-420	1125	32	next	next	ADJ
ftr-420	1125	33	(	(	PUNCT
ftr-420	1125	34	wealthy	wealthy	ADJ
ftr-420	1125	35	)	)	PUNCT
ftr-420	1125	36	victims	victim	NOUN
ftr-420	1125	37	.	.	PUNCT
ftr-420	1126	1	in	in	ADP
ftr-420	1126	2	light	light	NOUN
ftr-420	1126	3	of	of	ADP
ftr-420	1126	4	the	the	DET
ftr-420	1126	5	lindbergh	lindbergh	PROPN
ftr-420	1126	6	baby	baby	NOUN
ftr-420	1126	7	kidnapping	kidnapping	NOUN
ftr-420	1126	8	two	two	NUM
ftr-420	1126	9	years	year	NOUN
ftr-420	1126	10	before	before	ADV
ftr-420	1126	11	,	,	PUNCT
ftr-420	1126	12	this	this	DET
ftr-420	1126	13	alleged	allege	VERB
ftr-420	1126	14	consequence	consequence	NOUN
ftr-420	1126	15	of	of	ADP
ftr-420	1126	16	publicity	publicity	NOUN
ftr-420	1126	17	received	receive	VERB
ftr-420	1126	18	an	an	DET
ftr-420	1126	19	enormous	enormous	ADJ
ftr-420	1126	20	amount	amount	NOUN
ftr-420	1126	21	of	of	ADP
ftr-420	1126	22	attention	attention	NOUN
ftr-420	1126	23	.	.	PUNCT
ftr-420	1126	24	”	"	PUNCT
ftr-420	1127	1	kornhauser	kornhauser	PROPN
ftr-420	1127	2	,	,	PUNCT
ftr-420	1127	3	supra	supra	PROPN
ftr-420	1127	4	note	note	PROPN
ftr-420	1127	5	113	113	NUM
ftr-420	1127	6	.	.	PUNCT
ftr-420	1128	1	senator	senator	PROPN
ftr-420	1128	2	norris	norris	PROPN
ftr-420	1128	3	noted	note	VERB
ftr-420	1128	4	that	that	SCONJ
ftr-420	1128	5	this	this	DET
ftr-420	1128	6	argument	argument	NOUN
ftr-420	1128	7	was	be	AUX
ftr-420	1128	8	“	"	PUNCT
ftr-420	1128	9	made	make	VERB
ftr-420	1128	10	on	on	ADP
ftr-420	1128	11	the	the	DET
ftr-420	1128	12	floor	floor	NOUN
ftr-420	1128	13	of	of	ADP
ftr-420	1128	14	the	the	DET
ftr-420	1128	15	senate	senate	PROPN
ftr-420	1128	16	by	by	ADP
ftr-420	1128	17	a	a	DET
ftr-420	1128	18	number	number	NOUN
ftr-420	1128	19	of	of	ADP
ftr-420	1128	20	senators	senator	NOUN
ftr-420	1128	21	.	.	PUNCT
ftr-420	1128	22	.	.	PUNCT
ftr-420	1128	23	.	.	PUNCT
ftr-420	1129	1	[	[	X
ftr-420	1129	2	and	and	CCONJ
ftr-420	1129	3	]	]	PUNCT
ftr-420	1129	4	it	it	PRON
ftr-420	1129	5	has	have	AUX
ftr-420	1129	6	had	have	VERB
ftr-420	1129	7	a	a	DET
ftr-420	1129	8	great	great	ADJ
ftr-420	1129	9	influence	influence	NOUN
ftr-420	1129	10	”	"	PUNCT
ftr-420	1129	11	in	in	ADP
ftr-420	1129	12	the	the	DET
ftr-420	1129	13	statute	statute	NOUN
ftr-420	1129	14	’s	’s	PART
ftr-420	1129	15	repeal	repeal	NOUN
ftr-420	1129	16	.	.	PUNCT
ftr-420	1130	1	79	79	NUM
ftr-420	1130	2	cong	cong	NOUN
ftr-420	1130	3	.	.	PUNCT
ftr-420	1131	1	rec	rec	PROPN
ftr-420	1131	2	.	.	PROPN
ftr-420	1131	3	54427	54427	NUM
ftr-420	1131	4	(	(	PUNCT
ftr-420	1131	5	april	april	PROPN
ftr-420	1131	6	11	11	NUM
ftr-420	1131	7	,	,	PUNCT
ftr-420	1131	8	1935	1935	NUM
ftr-420	1131	9	)	)	PUNCT
ftr-420	1131	10	,	,	PUNCT
ftr-420	1131	11	quoted	quote	VERB
ftr-420	1131	12	in	in	ADP
ftr-420	1131	13	kornhauser	kornhauser	NOUN
ftr-420	1131	14	,	,	PUNCT
ftr-420	1131	15	supra	supra	PROPN
ftr-420	1131	16	.	.	PUNCT
ftr-420	1132	1	she	she	PRON
ftr-420	1132	2	notes	note	VERB
ftr-420	1132	3	that	that	SCONJ
ftr-420	1132	4	“	"	PUNCT
ftr-420	1132	5	norris	norris	PROPN
ftr-420	1132	6	was	be	AUX
ftr-420	1132	7	justly	justly	ADV
ftr-420	1132	8	cynical	cynical	ADJ
ftr-420	1132	9	”	"	PUNCT
ftr-420	1132	10	about	about	ADP
ftr-420	1132	11	these	these	DET
ftr-420	1132	12	arguments	argument	NOUN
ftr-420	1132	13	in	in	ADP
ftr-420	1132	14	that	that	DET
ftr-420	1132	15	context	context	NOUN
ftr-420	1132	16	.	.	PUNCT
ftr-420	1133	1	kornhauser	kornhauser	NOUN
ftr-420	1133	2	,	,	PUNCT
ftr-420	1133	3	supra	supra	PROPN
ftr-420	1133	4	.	.	PUNCT
ftr-420	1134	1	153	153	NUM
ftr-420	1134	2	.	.	PUNCT
ftr-420	1135	1	see	see	VERB
ftr-420	1135	2	task	task	NOUN
ftr-420	1135	3	force	force	NOUN
ftr-420	1135	4	,	,	PUNCT
ftr-420	1135	5	supra	supra	PROPN
ftr-420	1135	6	note	note	NOUN
ftr-420	1135	7	76	76	NUM
ftr-420	1135	8	,	,	PUNCT
ftr-420	1135	9	at	at	ADP
ftr-420	1135	10	¶	¶	PROPN
ftr-420	1135	11	122	122	NUM
ftr-420	1135	12	,	,	PUNCT
ftr-420	1135	13	recommending	recommend	VERB
ftr-420	1135	14	that	that	SCONJ
ftr-420	1135	15	informationexchange	informationexchange	NOUN
ftr-420	1135	16	be	be	AUX
ftr-420	1135	17	limited	limit	VERB
ftr-420	1135	18	to	to	ADP
ftr-420	1135	19	“	"	PUNCT
ftr-420	1135	20	governments	government	NOUN
ftr-420	1135	21	that	that	SCONJ
ftr-420	1135	22	:	:	PUNCT
ftr-420	1135	23	1	1	X
ftr-420	1135	24	.	.	X
ftr-420	1135	25	are	be	AUX
ftr-420	1135	26	democratic	democratic	ADJ
ftr-420	1135	27	;	;	PUNCT
ftr-420	1135	28	2	2	X
ftr-420	1135	29	.	.	AUX
ftr-420	1135	30	respect	respect	VERB
ftr-420	1135	31	free	free	ADJ
ftr-420	1135	32	markets	market	NOUN
ftr-420	1135	33	,	,	PUNCT
ftr-420	1135	34	private	private	ADJ
ftr-420	1135	35	property	property	NOUN
ftr-420	1135	36	,	,	PUNCT
ftr-420	1135	37	and	and	CCONJ
ftr-420	1135	38	the	the	DET
ftr-420	1135	39	rule	rule	NOUN
ftr-420	1135	40	of	of	ADP
ftr-420	1135	41	law	law	NOUN
ftr-420	1135	42	;	;	PUNCT
ftr-420	1135	43	3	3	X
ftr-420	1135	44	.	.	X
ftr-420	1135	45	can	can	AUX
ftr-420	1135	46	be	be	AUX
ftr-420	1135	47	expected	expect	VERB
ftr-420	1135	48	to	to	PART
ftr-420	1135	49	always	always	ADV
ftr-420	1135	50	use	use	VERB
ftr-420	1135	51	the	the	DET
ftr-420	1135	52	information	information	NOUN
ftr-420	1135	53	in	in	ADP
ftr-420	1135	54	a	a	DET
ftr-420	1135	55	manner	manner	NOUN
ftr-420	1135	56	consistent	consistent	ADJ
ftr-420	1135	57	with	with	ADP
ftr-420	1135	58	u.s	u.s	PROPN
ftr-420	1135	59	.	.	PROPN
ftr-420	1135	60	national	national	PROPN
ftr-420	1135	61	security	security	NOUN
ftr-420	1135	62	interest	interest	NOUN
ftr-420	1135	63	;	;	PUNCT
ftr-420	1136	1	[	[	X
ftr-420	1136	2	and	and	CCONJ
ftr-420	1136	3	]	]	X
ftr-420	1136	4	4	4	X
ftr-420	1136	5	.	.	X
ftr-420	1136	6	have	have	VERB
ftr-420	1136	7	in	in	ADP
ftr-420	1136	8	place	place	NOUN
ftr-420	1136	9	(	(	PUNCT
ftr-420	1136	10	in	in	ADP
ftr-420	1136	11	law	law	NOUN
ftr-420	1136	12	and	and	CCONJ
ftr-420	1136	13	in	in	ADP
ftr-420	1136	14	practice	practice	NOUN
ftr-420	1136	15	)	)	PUNCT
ftr-420	1136	16	adequate	adequate	ADJ
ftr-420	1136	17	safeguards	safeguard	NOUN
ftr-420	1136	18	to	to	PART
ftr-420	1136	19	prevent	prevent	VERB
ftr-420	1136	20	the	the	DET
ftr-420	1136	21	information	information	NOUN
ftr-420	1136	22	from	from	ADP
ftr-420	1136	23	being	be	AUX
ftr-420	1136	24	obtained	obtain	VERB
ftr-420	1136	25	by	by	ADP
ftr-420	1136	26	hostile	hostile	ADJ
ftr-420	1136	27	parties	party	NOUN
ftr-420	1136	28	or	or	CCONJ
ftr-420	1136	29	used	use	VERB
ftr-420	1136	30	for	for	ADP
ftr-420	1136	31	inappropriate	inappropriate	ADJ
ftr-420	1136	32	commercial	commercial	ADJ
ftr-420	1136	33	,	,	PUNCT
ftr-420	1136	34	political	political	ADJ
ftr-420	1136	35	or	or	CCONJ
ftr-420	1136	36	other	other	ADJ
ftr-420	1136	37	purposes	purpose	NOUN
ftr-420	1136	38	.	.	PUNCT
ftr-420	1136	39	”	"	PUNCT
ftr-420	1137	1	see	see	VERB
ftr-420	1137	2	mitchell	mitchell	PROPN
ftr-420	1137	3	,	,	PUNCT
ftr-420	1137	4	supra	supra	PROPN
ftr-420	1137	5	note	note	PROPN
ftr-420	1137	6	102	102	NUM
ftr-420	1137	7	,	,	PUNCT
ftr-420	1137	8	at	at	ADP
ftr-420	1137	9	15	15	NUM
ftr-420	1137	10	,	,	PUNCT
ftr-420	1137	11	stating	state	VERB
ftr-420	1137	12	that	that	SCONJ
ftr-420	1137	13	“	"	PUNCT
ftr-420	1137	14	privacy	privacy	NOUN
ftr-420	1137	15	.	.	PUNCT
ftr-420	1137	16	.	.	PUNCT
ftr-420	1138	1	.	.	PUNCT
ftr-420	1139	1	makes	make	VERB
ftr-420	1139	2	it	it	PRON
ftr-420	1139	3	harder	hard	ADJ
ftr-420	1139	4	for	for	SCONJ
ftr-420	1139	5	criminals	criminal	NOUN
ftr-420	1139	6	to	to	PART
ftr-420	1139	7	select	select	VERB
ftr-420	1139	8	victims	victim	NOUN
ftr-420	1139	9	.	.	PUNCT
ftr-420	1139	10	”	"	PUNCT
ftr-420	1140	1	he	he	PRON
ftr-420	1140	2	states	state	VERB
ftr-420	1140	3	that	that	SCONJ
ftr-420	1140	4	“	"	PUNCT
ftr-420	1140	5	[	[	PUNCT
ftr-420	1140	6	m]any	m]any	NOUN
ftr-420	1140	7	citizens	citizen	NOUN
ftr-420	1140	8	,	,	PUNCT
ftr-420	1140	9	particularly	particularly	ADV
ftr-420	1140	10	those	those	PRON
ftr-420	1140	11	from	from	ADP
ftr-420	1140	12	the	the	DET
ftr-420	1140	13	developing	develop	VERB
ftr-420	1140	14	world	world	NOUN
ftr-420	1140	15	,	,	PUNCT
ftr-420	1140	16	want	want	VERB
ftr-420	1140	17	confidentiality	confidentiality	NOUN
ftr-420	1140	18	so	so	SCONJ
ftr-420	1140	19	they	they	PRON
ftr-420	1140	20	are	be	AUX
ftr-420	1140	21	less	less	ADV
ftr-420	1140	22	likely	likely	ADJ
ftr-420	1140	23	to	to	PART
ftr-420	1140	24	be	be	AUX
ftr-420	1140	25	targeted	target	VERB
ftr-420	1140	26	for	for	ADP
ftr-420	1140	27	kidnaping	kidnaping	NOUN
ftr-420	1140	28	and	and	CCONJ
ftr-420	1140	29	other	other	ADJ
ftr-420	1140	30	violent	violent	ADJ
ftr-420	1140	31	crimes	crime	NOUN
ftr-420	1140	32	.	.	PUNCT
ftr-420	1140	33	”	"	PUNCT
ftr-420	1141	1	i	i	PRON
ftr-420	1141	2	d.	d.	PROPN
ftr-420	1141	3	,	,	PUNCT
ftr-420	1141	4	citing	cite	VERB
ftr-420	1141	5	testimony	testimony	NOUN
ftr-420	1141	6	of	of	ADP
ftr-420	1141	7	amy	amy	PROPN
ftr-420	1141	8	elliot	elliot	PROPN
ftr-420	1141	9	before	before	ADP
ftr-420	1141	10	the	the	DET
ftr-420	1141	11	permanent	permanent	ADJ
ftr-420	1141	12	subcommittee	subcommittee	NOUN
ftr-420	1141	13	on	on	ADP
ftr-420	1141	14	investigations	investigation	NOUN
ftr-420	1141	15	of	of	ADP
ftr-420	1141	16	the	the	DET
ftr-420	1141	17	committee	committee	NOUN
ftr-420	1141	18	on	on	ADP
ftr-420	1141	19	governmental	governmental	ADJ
ftr-420	1141	20	affairs	affair	NOUN
ftr-420	1141	21	,	,	PUNCT
ftr-420	1141	22	u.s	u.s	PROPN
ftr-420	1141	23	.	.	PROPN
ftr-420	1141	24	senate	senate	PROPN
ftr-420	1141	25	,	,	PUNCT
ftr-420	1141	26	nov	nov	PROPN
ftr-420	1141	27	.	.	PROPN
ftr-420	1141	28	9	9	NUM
ftr-420	1141	29	,	,	PUNCT
ftr-420	1141	30	1999	1999	NUM
ftr-420	1141	31	.	.	PUNCT
ftr-420	1142	1	he	he	PRON
ftr-420	1142	2	further	far	ADV
ftr-420	1142	3	states	state	VERB
ftr-420	1142	4	that	that	SCONJ
ftr-420	1142	5	the	the	DET
ftr-420	1142	6	“	"	PUNCT
ftr-420	1142	7	ability	ability	NOUN
ftr-420	1142	8	to	to	PART
ftr-420	1142	9	have	have	AUX
ftr-420	1142	10	private	private	ADJ
ftr-420	1142	11	offshore	offshore	ADJ
ftr-420	1142	12	accounts	account	NOUN
ftr-420	1142	13	also	also	ADV
ftr-420	1142	14	enables	enable	VERB
ftr-420	1142	15	people	people	NOUN
ftr-420	1142	16	to	to	PART
ftr-420	1142	17	protect	protect	VERB
ftr-420	1142	18	themselves	themselves	PRON
ftr-420	1142	19	from	from	ADP
ftr-420	1142	20	financial	financial	ADJ
ftr-420	1142	21	instability	instability	NOUN
ftr-420	1142	22	and	and	CCONJ
ftr-420	1142	23	expropriation	expropriation	NOUN
ftr-420	1142	24	.	.	PUNCT
ftr-420	1142	25	”	"	PUNCT
ftr-420	1143	1	i	i	PRON
ftr-420	1143	2	d.	d.	PROPN
ftr-420	1143	3	,	,	PUNCT
ftr-420	1143	4	citing	cite	VERB
ftr-420	1143	5	testimony	testimony	NOUN
ftr-420	1143	6	of	of	ADP
ftr-420	1143	7	antonio	antonio	PROPN
ftr-420	1143	8	giraldi	giraldi	PROPN
ftr-420	1143	9	before	before	ADP
ftr-420	1143	10	the	the	DET
ftr-420	1143	11	permanent	permanent	ADJ
ftr-420	1143	12	subcommittee	subcommittee	NOUN
ftr-420	1143	13	on	on	ADP
ftr-420	1143	14	investigations	investigation	NOUN
ftr-420	1143	15	of	of	ADP
ftr-420	1143	16	the	the	DET
ftr-420	1143	17	committee	committee	NOUN
ftr-420	1143	18	on	on	ADP
ftr-420	1143	19	governmental	governmental	ADJ
ftr-420	1143	20	affairs	affair	NOUN
ftr-420	1143	21	,	,	PUNCT
ftr-420	1143	22	u.s	u.s	PROPN
ftr-420	1143	23	.	.	PROPN
ftr-420	1143	24	senate	senate	PROPN
ftr-420	1143	25	,	,	PUNCT
ftr-420	1143	26	nov	nov	PROPN
ftr-420	1143	27	.	.	PROPN
ftr-420	1143	28	10	10	NUM
ftr-420	1143	29	,	,	PUNCT
ftr-420	1143	30	1999	1999	NUM
ftr-420	1143	31	.	.	PUNCT
ftr-420	1144	1	see	see	VERB
ftr-420	1144	2	also	also	ADV
ftr-420	1144	3	swire	swire	NOUN
ftr-420	1144	4	,	,	PUNCT
ftr-420	1144	5	supra	supra	PROPN
ftr-420	1144	6	note	note	PROPN
ftr-420	1144	7	88	88	NUM
ftr-420	1144	8	,	,	PUNCT
ftr-420	1144	9	at	at	ADP
ftr-420	1144	10	471	471	NUM
ftr-420	1144	11	-	-	SYM
ftr-420	1144	12	72	72	NUM
ftr-420	1144	13	,	,	PUNCT
ftr-420	1144	14	expressing	express	VERB
ftr-420	1144	15	concern	concern	NOUN
ftr-420	1144	16	about	about	ADP
ftr-420	1144	17	“	"	PUNCT
ftr-420	1144	18	how	how	SCONJ
ftr-420	1144	19	an	an	DET
ftr-420	1144	20	authoritarian	authoritarian	ADJ
ftr-420	1144	21	or	or	CCONJ
ftr-420	1144	22	totalitarian	totalitarian	ADJ
ftr-420	1144	23	government	government	NOUN
ftr-420	1144	24	might	might	AUX
ftr-420	1144	25	use	use	VERB
ftr-420	1144	26	and	and	CCONJ
ftr-420	1144	27	abuse	abuse	VERB
ftr-420	1144	28	information	information	NOUN
ftr-420	1144	29	about	about	ADP
ftr-420	1144	30	citizens	citizen	NOUN
ftr-420	1144	31	’	’	PART
ftr-420	1144	32	financial	financial	ADJ
ftr-420	1144	33	transactions	transaction	NOUN
ftr-420	1144	34	.	.	PUNCT
ftr-420	1144	35	”	"	PUNCT
ftr-420	1145	1	he	he	PRON
ftr-420	1145	2	notes	note	VERB
ftr-420	1145	3	that	that	SCONJ
ftr-420	1145	4	some	some	DET
ftr-420	1145	5	“	"	PUNCT
ftr-420	1145	6	countries	country	NOUN
ftr-420	1145	7	lack	lack	VERB
ftr-420	1145	8	the	the	DET
ftr-420	1145	9	democratic	democratic	ADJ
ftr-420	1145	10	history	history	NOUN
ftr-420	1145	11	and	and	CCONJ
ftr-420	1145	12	judicial	judicial	ADJ
ftr-420	1145	13	oversight	oversight	NOUN
ftr-420	1145	14	that	that	PRON
ftr-420	1145	15	exist	exist	VERB
ftr-420	1145	16	in	in	ADP
ftr-420	1145	17	the	the	DET
ftr-420	1145	18	united	united	PROPN
ftr-420	1145	19	states	states	PROPN
ftr-420	1145	20	.	.	PUNCT
ftr-420	1145	21	”	"	PUNCT
ftr-420	1146	1	i	i	PRON
ftr-420	1146	2	d.	d.	PROPN
ftr-420	1146	3	he	he	PRON
ftr-420	1146	4	suggests	suggest	VERB
ftr-420	1146	5	that	that	SCONJ
ftr-420	1146	6	“	"	PUNCT
ftr-420	1146	7	united	united	PROPN
ftr-420	1146	8	states	states	PROPN
ftr-420	1146	9	deployment	deployment	NOUN
ftr-420	1146	10	of	of	ADP
ftr-420	1146	11	[	[	X
ftr-420	1146	12	surveillance	surveillance	NOUN
ftr-420	1146	13	]	]	PUNCT
ftr-420	1146	14	technologies	technology	NOUN
ftr-420	1146	15	can	can	AUX
ftr-420	1146	16	embolden	embolden	VERB
ftr-420	1146	17	authoritarian	authoritarian	ADJ
ftr-420	1146	18	regimes	regime	NOUN
ftr-420	1146	19	to	to	PART
ftr-420	1146	20	deploy	deploy	VERB
ftr-420	1146	21	the	the	DET
ftr-420	1146	22	same	same	ADJ
ftr-420	1146	23	technologies	technology	NOUN
ftr-420	1146	24	and	and	CCONJ
ftr-420	1146	25	weaken	weaken	VERB
ftr-420	1146	26	u.s	u.s	PROPN
ftr-420	1146	27	.	.	PROPN
ftr-420	1146	28	complaints	complaint	NOUN
ftr-420	1146	29	against	against	ADP
ftr-420	1146	30	authoritarianism	authoritarianism	NOUN
ftr-420	1146	31	.	.	PUNCT
ftr-420	1146	32	”	"	PUNCT
ftr-420	1147	1	i	i	PRON
ftr-420	1147	2	d.	d.	VERB
ftr-420	1147	3	at	at	ADP
ftr-420	1147	4	503	503	NUM
ftr-420	1147	5	.	.	PUNCT
ftr-420	1148	1	he	he	PRON
ftr-420	1148	2	notes	note	VERB
ftr-420	1148	3	for	for	ADP
ftr-420	1148	4	example	example	NOUN
ftr-420	1148	5	that	that	SCONJ
ftr-420	1148	6	,	,	PUNCT
ftr-420	1148	7	“	"	PUNCT
ftr-420	1148	8	other	other	ADJ
ftr-420	1148	9	countries	country	NOUN
ftr-420	1148	10	often	often	ADV
ftr-420	1148	11	do	do	AUX
ftr-420	1148	12	not	not	PART
ftr-420	1148	13	offer	offer	VERB
ftr-420	1148	14	the	the	DET
ftr-420	1148	15	legal	legal	ADJ
ftr-420	1148	16	protection	protection	NOUN
ftr-420	1148	17	to	to	ADP
ftr-420	1148	18	individuals	individual	NOUN
ftr-420	1148	19	that	that	PRON
ftr-420	1148	20	match	match	VERB
ftr-420	1148	21	those	those	PRON
ftr-420	1148	22	within	within	ADP
ftr-420	1148	23	the	the	DET
ftr-420	1148	24	united	united	PROPN
ftr-420	1148	25	states	states	PROPN
ftr-420	1148	26	.	.	PUNCT
ftr-420	1148	27	.	.	PUNCT
ftr-420	1148	28	.	.	PUNCT
ftr-420	1149	1	[	[	X
ftr-420	1149	2	such	such	ADJ
ftr-420	1149	3	as	as	ADP
ftr-420	1149	4	]	]	PUNCT
ftr-420	1149	5	a	a	DET
ftr-420	1149	6	warrant	warrant	NOUN
ftr-420	1149	7	requirement	requirement	NOUN
ftr-420	1149	8	and	and	CCONJ
ftr-420	1149	9	other	other	ADJ
ftr-420	1149	10	judicial	judicial	ADJ
ftr-420	1149	11	oversight	oversight	NOUN
ftr-420	1149	12	of	of	ADP
ftr-420	1149	13	investigations	investigation	NOUN
ftr-420	1149	14	and	and	CCONJ
ftr-420	1149	15	prosecutions	prosecution	NOUN
ftr-420	1149	16	.	.	PUNCT
ftr-420	1150	1	many	many	ADJ
ftr-420	1150	2	countries	country	NOUN
ftr-420	1150	3	give	give	VERB
ftr-420	1150	4	their	their	PRON
ftr-420	1150	5	officials	official	NOUN
ftr-420	1150	6	greater	great	ADJ
ftr-420	1150	7	access	access	NOUN
ftr-420	1150	8	to	to	ADP
ftr-420	1150	9	data	datum	NOUN
ftr-420	1150	10	than	than	SCONJ
ftr-420	1150	11	is	be	AUX
ftr-420	1150	12	permitted	permit	VERB
ftr-420	1150	13	in	in	ADP
ftr-420	1150	14	the	the	DET
ftr-420	1150	15	united	united	PROPN
ftr-420	1150	16	states	states	PROPN
ftr-420	1150	17	.	.	PUNCT
ftr-420	1151	1	in	in	ADP
ftr-420	1151	2	some	some	DET
ftr-420	1151	3	countries	country	NOUN
ftr-420	1151	4	,	,	PUNCT
ftr-420	1151	5	there	there	PRON
ftr-420	1151	6	is	be	VERB
ftr-420	1151	7	a	a	DET
ftr-420	1151	8	greater	great	ADJ
ftr-420	1151	9	likelihood	likelihood	NOUN
ftr-420	1151	10	of	of	ADP
ftr-420	1151	11	corrupt	corrupt	ADJ
ftr-420	1151	12	officials	official	NOUN
ftr-420	1151	13	.	.	PUNCT
ftr-420	1151	14	”	"	PUNCT
ftr-420	1152	1	i	i	PRON
ftr-420	1152	2	d.	d.	VERB
ftr-420	1152	3	at	at	ADP
ftr-420	1152	4	504	504	NUM
ftr-420	1152	5	.	.	PUNCT
ftr-420	1153	1	see	see	VERB
ftr-420	1153	2	also	also	ADV
ftr-420	1153	3	swire	swire	NOUN
ftr-420	1153	4	,	,	PUNCT
ftr-420	1153	5	supra	supra	PROPN
ftr-420	1153	6	note	note	PROPN
ftr-420	1153	7	88	88	NUM
ftr-420	1153	8	,	,	PUNCT
ftr-420	1153	9	at	at	ADP
ftr-420	1153	10	473	473	NUM
ftr-420	1153	11	,	,	PUNCT
ftr-420	1153	12	stating	state	VERB
ftr-420	1153	13	that	that	SCONJ
ftr-420	1153	14	“	"	PUNCT
ftr-420	1153	15	the	the	DET
ftr-420	1153	16	harms	harm	NOUN
ftr-420	1153	17	from	from	ADP
ftr-420	1153	18	surveillance	surveillance	NOUN
ftr-420	1153	19	of	of	ADP
ftr-420	1153	20	all	all	DET
ftr-420	1153	21	financial	financial	ADJ
ftr-420	1153	22	transactions	transaction	NOUN
ftr-420	1153	23	are	be	AUX
ftr-420	1153	24	even	even	ADV
ftr-420	1153	25	easier	easy	ADJ
ftr-420	1153	26	to	to	PART
ftr-420	1153	27	imagine	imagine	VERB
ftr-420	1153	28	in	in	ADP
ftr-420	1153	29	a	a	DET
ftr-420	1153	30	police	police	NOUN
ftr-420	1153	31	state	state	NOUN
ftr-420	1153	32	.	.	PUNCT
ftr-420	1154	1	in	in	ADP
ftr-420	1154	2	the	the	DET
ftr-420	1154	3	absence	absence	NOUN
ftr-420	1154	4	of	of	ADP
ftr-420	1154	5	effective	effective	ADJ
ftr-420	1154	6	checks	check	NOUN
ftr-420	1154	7	on	on	ADP
ftr-420	1154	8	official	official	ADJ
ftr-420	1154	9	powers	power	NOUN
ftr-420	1154	10	,	,	PUNCT
ftr-420	1154	11	those	those	PRON
ftr-420	1154	12	in	in	ADP
ftr-420	1154	13	control	control	NOUN
ftr-420	1154	14	might	might	AUX
ftr-420	1154	15	use	use	VERB
ftr-420	1154	16	the	the	DET
ftr-420	1154	17	information	information	NOUN
ftr-420	1154	18	for	for	ADP
ftr-420	1154	19	their	their	PRON
ftr-420	1154	20	economic	economic	ADJ
ftr-420	1154	21	or	or	CCONJ
ftr-420	1154	22	political	political	ADJ
ftr-420	1154	23	advantage	advantage	NOUN
ftr-420	1154	24	.	.	PUNCT
ftr-420	1155	1	political	political	ADJ
ftr-420	1155	2	opponents	opponent	NOUN
ftr-420	1155	3	,	,	PUNCT
ftr-420	1155	4	disfavored	disfavored	ADJ
ftr-420	1155	5	minorities	minority	NOUN
ftr-420	1155	6	,	,	PUNCT
ftr-420	1155	7	and	and	CCONJ
ftr-420	1155	8	powerless	powerless	ADJ
ftr-420	1155	9	people	people	NOUN
ftr-420	1155	10	generally	generally	ADV
ftr-420	1155	11	could	could	AUX
ftr-420	1155	12	be	be	AUX
ftr-420	1155	13	targeted	target	VERB
ftr-420	1155	14	for	for	ADP
ftr-420	1155	15	exploitation	exploitation	NOUN
ftr-420	1155	16	by	by	ADP
ftr-420	1155	17	government	government	NOUN
ftr-420	1155	18	officials	official	NOUN
ftr-420	1155	19	.	.	PUNCT
ftr-420	1155	20	”	"	PUNCT
ftr-420	1156	1	i	i	PRON
ftr-420	1156	2	d.	d.	PROPN
ftr-420	1156	3	626	626	NUM
ftr-420	1156	4	florida	florida	PROPN
ftr-420	1156	5	tax	tax	NOUN
ftr-420	1156	6	review	review	NOUN
ftr-420	1156	7	[	[	X
ftr-420	1156	8	vol.6:6	vol.6:6	NOUN
ftr-420	1156	9	hide	hide	VERB
ftr-420	1156	10	them	they	PRON
ftr-420	1156	11	from	from	ADP
ftr-420	1156	12	the	the	DET
ftr-420	1156	13	populace	populace	NOUN
ftr-420	1156	14	.	.	PUNCT
ftr-420	1156	15	)	)	PUNCT
ftr-420	1157	1	the	the	DET
ftr-420	1157	2	bank	bank	NOUN
ftr-420	1157	3	depositor	depositor	NOUN
ftr-420	1157	4	’s	’s	PART
ftr-420	1157	5	human	human	ADJ
ftr-420	1157	6	rights	right	NOUN
ftr-420	1157	7	are	be	AUX
ftr-420	1157	8	surely154	surely154	NOUN
ftr-420	1157	9	violated	violate	VERB
ftr-420	1157	10	by	by	ADP
ftr-420	1157	11	a	a	DET
ftr-420	1157	12	government	government	NOUN
ftr-420	1157	13	that	that	PRON
ftr-420	1157	14	misuses	misuse	VERB
ftr-420	1157	15	the	the	DET
ftr-420	1157	16	information	information	NOUN
ftr-420	1157	17	in	in	ADP
ftr-420	1157	18	this	this	DET
ftr-420	1157	19	way	way	NOUN
ftr-420	1157	20	or	or	CCONJ
ftr-420	1157	21	allows	allow	VERB
ftr-420	1157	22	the	the	DET
ftr-420	1157	23	information	information	NOUN
ftr-420	1157	24	to	to	PART
ftr-420	1157	25	be	be	AUX
ftr-420	1157	26	misused	misuse	VERB
ftr-420	1157	27	by	by	ADP
ftr-420	1157	28	criminals	criminal	NOUN
ftr-420	1157	29	.	.	PUNCT
ftr-420	1158	1	many	many	ADJ
ftr-420	1158	2	of	of	ADP
ftr-420	1158	3	the	the	DET
ftr-420	1158	4	governments	government	NOUN
ftr-420	1158	5	that	that	PRON
ftr-420	1158	6	might	might	AUX
ftr-420	1158	7	meet	meet	VERB
ftr-420	1158	8	this	this	DET
ftr-420	1158	9	description	description	NOUN
ftr-420	1158	10	,	,	PUNCT
ftr-420	1158	11	e.g.	e.g.	ADV
ftr-420	1158	12	,	,	PUNCT
ftr-420	1158	13	those	those	PRON
ftr-420	1158	14	of	of	ADP
ftr-420	1158	15	nigeria	nigeria	PROPN
ftr-420	1158	16	or	or	CCONJ
ftr-420	1158	17	bulgaria	bulgaria	PROPN
ftr-420	1158	18	,	,	PUNCT
ftr-420	1158	19	have	have	VERB
ftr-420	1158	20	neither	neither	CCONJ
ftr-420	1158	21	an	an	DET
ftr-420	1158	22	income	income	NOUN
ftr-420	1158	23	tax	tax	NOUN
ftr-420	1158	24	treaty	treaty	NOUN
ftr-420	1158	25	nor	nor	CCONJ
ftr-420	1158	26	an	an	DET
ftr-420	1158	27	exchange	exchange	NOUN
ftr-420	1158	28	of155	of155	PROPN
ftr-420	1158	29	tax	tax	NOUN
ftr-420	1158	30	information	information	NOUN
ftr-420	1158	31	agreement	agreement	NOUN
ftr-420	1158	32	with	with	ADP
ftr-420	1158	33	the	the	DET
ftr-420	1158	34	u.s	u.s	PROPN
ftr-420	1158	35	.	.	PROPN
ftr-420	1158	36	,	,	PUNCT
ftr-420	1158	37	so	so	CCONJ
ftr-420	1158	38	disclosure	disclosure	NOUN
ftr-420	1158	39	of	of	ADP
ftr-420	1158	40	taxpayer156	taxpayer156	PROPN
ftr-420	1158	41	information	information	NOUN
ftr-420	1158	42	to	to	ADP
ftr-420	1158	43	tax	tax	NOUN
ftr-420	1158	44	authorities	authority	NOUN
ftr-420	1158	45	of	of	ADP
ftr-420	1158	46	such	such	ADJ
ftr-420	1158	47	countries	country	NOUN
ftr-420	1158	48	would	would	AUX
ftr-420	1158	49	be	be	AUX
ftr-420	1158	50	barred	bar	VERB
ftr-420	1158	51	by	by	ADP
ftr-420	1158	52	section	section	NOUN
ftr-420	1158	53	6103	6103	NUM
ftr-420	1158	54	.	.	PUNCT
ftr-420	1159	1	on	on	ADP
ftr-420	1159	2	the	the	DET
ftr-420	1159	3	other	other	ADJ
ftr-420	1159	4	hand	hand	NOUN
ftr-420	1159	5	,	,	PUNCT
ftr-420	1159	6	there	there	PRON
ftr-420	1159	7	may	may	AUX
ftr-420	1159	8	also	also	ADV
ftr-420	1159	9	be	be	AUX
ftr-420	1159	10	treaty	treaty	NOUN
ftr-420	1159	11	or	or	CCONJ
ftr-420	1159	12	information	information	NOUN
ftr-420	1159	13	-	-	PUNCT
ftr-420	1159	14	exchange	exchange	NOUN
ftr-420	1159	15	partners	partner	NOUN
ftr-420	1159	16	of	of	ADP
ftr-420	1159	17	the	the	DET
ftr-420	1159	18	u.s	u.s	PROPN
ftr-420	1159	19	.	.	PROPN
ftr-420	1159	20	that	that	PRON
ftr-420	1159	21	would	would	AUX
ftr-420	1159	22	not	not	PART
ftr-420	1159	23	handle	handle	VERB
ftr-420	1159	24	tax	tax	NOUN
ftr-420	1159	25	information	information	NOUN
ftr-420	1159	26	responsibly	responsibly	ADV
ftr-420	1159	27	;	;	PUNCT
ftr-420	1159	28	examples	example	NOUN
ftr-420	1159	29	might	might	AUX
ftr-420	1159	30	include	include	VERB
ftr-420	1159	31	china	china	PROPN
ftr-420	1159	32	,	,	PUNCT
ftr-420	1159	33	egypt	egypt	PROPN
ftr-420	1159	34	,	,	PUNCT
ftr-420	1159	35	pakistan	pakistan	PROPN
ftr-420	1159	36	,	,	PUNCT
ftr-420	1159	37	morocco	morocco	PROPN
ftr-420	1159	38	,	,	PUNCT
ftr-420	1159	39	russia	russia	PROPN
ftr-420	1159	40	,	,	PUNCT
ftr-420	1159	41	tunisia	tunisia	NOUN
ftr-420	1159	42	and	and	CCONJ
ftr-420	1159	43	154	154	NUM
ftr-420	1159	44	.	.	PUNCT
ftr-420	1160	1	see	see	VERB
ftr-420	1160	2	roin	roin	NOUN
ftr-420	1160	3	,	,	PUNCT
ftr-420	1160	4	supra	supra	PROPN
ftr-420	1160	5	note	note	NOUN
ftr-420	1160	6	111	111	NUM
ftr-420	1160	7	,	,	PUNCT
ftr-420	1160	8	at	at	ADP
ftr-420	1160	9	598	598	NUM
ftr-420	1160	10	,	,	PUNCT
ftr-420	1160	11	arguing	argue	VERB
ftr-420	1160	12	that	that	SCONJ
ftr-420	1160	13	“	"	PUNCT
ftr-420	1160	14	secrecy	secrecy	NOUN
ftr-420	1160	15	laws	law	NOUN
ftr-420	1160	16	abet	abet	VERB
ftr-420	1160	17	the	the	DET
ftr-420	1160	18	discriminatory	discriminatory	ADJ
ftr-420	1160	19	application	application	NOUN
ftr-420	1160	20	of	of	ADP
ftr-420	1160	21	facially	facially	ADJ
ftr-420	1160	22	neutral	neutral	ADJ
ftr-420	1160	23	tax	tax	NOUN
ftr-420	1160	24	rules	rule	NOUN
ftr-420	1160	25	”	"	PUNCT
ftr-420	1160	26	in	in	ADP
ftr-420	1160	27	that	that	PRON
ftr-420	1160	28	“	"	PUNCT
ftr-420	1160	29	[	[	X
ftr-420	1160	30	t]he	t]he	ADV
ftr-420	1160	31	politically	politically	ADV
ftr-420	1160	32	favored	favor	VERB
ftr-420	1160	33	may	may	AUX
ftr-420	1160	34	be	be	AUX
ftr-420	1160	35	given	give	VERB
ftr-420	1160	36	advance	advance	NOUN
ftr-420	1160	37	warning	warning	NOUN
ftr-420	1160	38	of	of	ADP
ftr-420	1160	39	changes	change	NOUN
ftr-420	1160	40	in	in	ADP
ftr-420	1160	41	tax	tax	NOUN
ftr-420	1160	42	rules	rule	NOUN
ftr-420	1160	43	,	,	PUNCT
ftr-420	1160	44	and	and	CCONJ
ftr-420	1160	45	allowed	allow	VERB
ftr-420	1160	46	the	the	DET
ftr-420	1160	47	opportunity	opportunity	NOUN
ftr-420	1160	48	to	to	PART
ftr-420	1160	49	hide	hide	VERB
ftr-420	1160	50	their	their	PRON
ftr-420	1160	51	money	money	NOUN
ftr-420	1160	52	.	.	PUNCT
ftr-420	1160	53	”	"	PUNCT
ftr-420	1161	1	in	in	ADP
ftr-420	1161	2	addition	addition	NOUN
ftr-420	1161	3	,	,	PUNCT
ftr-420	1161	4	“	"	PUNCT
ftr-420	1161	5	bank	bank	NOUN
ftr-420	1161	6	secrecy	secrecy	NOUN
ftr-420	1161	7	laws	law	NOUN
ftr-420	1161	8	and	and	CCONJ
ftr-420	1161	9	tax	tax	NOUN
ftr-420	1161	10	haven	haven	NOUN
ftr-420	1161	11	entities	entity	NOUN
ftr-420	1161	12	encourage	encourage	VERB
ftr-420	1161	13	corrupt	corrupt	ADJ
ftr-420	1161	14	administration	administration	NOUN
ftr-420	1161	15	and	and	CCONJ
ftr-420	1161	16	corrupt	corrupt	ADJ
ftr-420	1161	17	administrators	administrator	NOUN
ftr-420	1161	18	.	.	PUNCT
ftr-420	1161	19	”	"	PUNCT
ftr-420	1162	1	i	i	PRON
ftr-420	1162	2	d.	d.	VERB
ftr-420	1162	3	at	at	ADP
ftr-420	1162	4	598	598	NUM
ftr-420	1162	5	-	-	SYM
ftr-420	1162	6	99	99	NUM
ftr-420	1162	7	.	.	NOUN
ftr-420	1162	8	155	155	NUM
ftr-420	1162	9	.	.	PUNCT
ftr-420	1163	1	see	see	PROPN
ftr-420	1163	2	burton	burton	PROPN
ftr-420	1163	3	,	,	PUNCT
ftr-420	1163	4	supra	supra	PROPN
ftr-420	1163	5	note	note	PROPN
ftr-420	1163	6	28	28	NUM
ftr-420	1163	7	,	,	PUNCT
ftr-420	1163	8	at	at	ADP
ftr-420	1163	9	27	27	NUM
ftr-420	1163	10	,	,	PUNCT
ftr-420	1163	11	stating	state	VERB
ftr-420	1163	12	that	that	SCONJ
ftr-420	1163	13	“	"	PUNCT
ftr-420	1163	14	bulgaria	bulgaria	PROPN
ftr-420	1163	15	,	,	PUNCT
ftr-420	1163	16	colombia	colombia	PROPN
ftr-420	1163	17	and	and	CCONJ
ftr-420	1163	18	nigeria	nigeria	PROPN
ftr-420	1163	19	have	have	VERB
ftr-420	1163	20	major	major	ADJ
ftr-420	1163	21	corruption	corruption	NOUN
ftr-420	1163	22	problems	problem	NOUN
ftr-420	1163	23	.	.	PUNCT
ftr-420	1163	24	”	"	PUNCT
ftr-420	1164	1	the	the	PRON
ftr-420	1164	2	u.s	u.s	PROPN
ftr-420	1164	3	.	.	PROPN
ftr-420	1164	4	signed	sign	VERB
ftr-420	1164	5	an	an	DET
ftr-420	1164	6	exchange	exchange	NOUN
ftr-420	1164	7	of	of	ADP
ftr-420	1164	8	information	information	NOUN
ftr-420	1164	9	agreement	agreement	NOUN
ftr-420	1164	10	with	with	ADP
ftr-420	1164	11	colombia	colombia	PROPN
ftr-420	1164	12	on	on	ADP
ftr-420	1164	13	march	march	PROPN
ftr-420	1164	14	30	30	NUM
ftr-420	1164	15	,	,	PUNCT
ftr-420	1164	16	2001	2001	NUM
ftr-420	1164	17	,	,	PUNCT
ftr-420	1164	18	but	but	CCONJ
ftr-420	1164	19	there	there	PRON
ftr-420	1164	20	has	have	AUX
ftr-420	1164	21	not	not	PART
ftr-420	1164	22	yet	yet	ADV
ftr-420	1164	23	been	be	AUX
ftr-420	1164	24	an	an	DET
ftr-420	1164	25	exchange	exchange	NOUN
ftr-420	1164	26	of	of	ADP
ftr-420	1164	27	notes	note	NOUN
ftr-420	1164	28	so	so	SCONJ
ftr-420	1164	29	that	that	SCONJ
ftr-420	1164	30	it	it	PRON
ftr-420	1164	31	is	be	AUX
ftr-420	1164	32	not	not	PART
ftr-420	1164	33	yet	yet	ADV
ftr-420	1164	34	in	in	ADP
ftr-420	1164	35	force	force	NOUN
ftr-420	1164	36	.	.	PUNCT
ftr-420	1165	1	john	john	PROPN
ftr-420	1165	2	venuti	venuti	PROPN
ftr-420	1165	3	,	,	PUNCT
ftr-420	1165	4	manal	manal	PROPN
ftr-420	1165	5	s.	s.	PROPN
ftr-420	1165	6	corwin	corwin	PROPN
ftr-420	1165	7	,	,	PUNCT
ftr-420	1165	8	steven	steven	PROPN
ftr-420	1165	9	r.	r.	PROPN
ftr-420	1165	10	lainoff	lainoff	PROPN
ftr-420	1165	11	,	,	PUNCT
ftr-420	1165	12	and	and	CCONJ
ftr-420	1165	13	paul	paul	PROPN
ftr-420	1165	14	m.	m.	PROPN
ftr-420	1165	15	schmidt	schmidt	PROPN
ftr-420	1165	16	,	,	PUNCT
ftr-420	1165	17	“	"	PUNCT
ftr-420	1165	18	current	current	ADJ
ftr-420	1165	19	status	status	NOUN
ftr-420	1165	20	of	of	ADP
ftr-420	1165	21	u.s	u.s	PROPN
ftr-420	1165	22	.	.	PROPN
ftr-420	1165	23	international	international	ADJ
ftr-420	1165	24	tax	tax	NOUN
ftr-420	1165	25	treaties	treaty	NOUN
ftr-420	1165	26	and	and	CCONJ
ftr-420	1165	27	international	international	ADJ
ftr-420	1165	28	tax	tax	NOUN
ftr-420	1165	29	agreements	agreement	NOUN
ftr-420	1165	30	,	,	PUNCT
ftr-420	1165	31	”	"	PUNCT
ftr-420	1165	32	32	32	NUM
ftr-420	1165	33	tax	tax	NOUN
ftr-420	1165	34	management	management	NOUN
ftr-420	1165	35	international	international	PROPN
ftr-420	1165	36	journal	journal	NOUN
ftr-420	1165	37	375	375	NUM
ftr-420	1165	38	,	,	PUNCT
ftr-420	1165	39	380	380	NUM
ftr-420	1165	40	(	(	PUNCT
ftr-420	1165	41	july	july	PROPN
ftr-420	1165	42	11	11	NUM
ftr-420	1165	43	,	,	PUNCT
ftr-420	1165	44	2003	2003	NUM
ftr-420	1165	45	)	)	PUNCT
ftr-420	1165	46	.	.	PUNCT
ftr-420	1166	1	see	see	VERB
ftr-420	1166	2	also	also	ADV
ftr-420	1166	3	task	task	NOUN
ftr-420	1166	4	force	force	NOUN
ftr-420	1166	5	,	,	PUNCT
ftr-420	1166	6	supra	supra	PROPN
ftr-420	1166	7	note	note	NOUN
ftr-420	1166	8	76	76	NUM
ftr-420	1166	9	,	,	PUNCT
ftr-420	1166	10	at	at	ADP
ftr-420	1166	11	¶	¶	PROPN
ftr-420	1166	12	122	122	NUM
ftr-420	1166	13	stating	state	VERB
ftr-420	1166	14	that	that	SCONJ
ftr-420	1166	15	“	"	PUNCT
ftr-420	1166	16	[	[	X
ftr-420	1166	17	c]ertain	c]ertain	X
ftr-420	1166	18	nato	nato	PROPN
ftr-420	1166	19	allies	ally	NOUN
ftr-420	1166	20	,	,	PUNCT
ftr-420	1166	21	most	most	ADV
ftr-420	1166	22	notably	notably	ADV
ftr-420	1166	23	greece	greece	PROPN
ftr-420	1166	24	and	and	CCONJ
ftr-420	1166	25	turkey	turkey	PROPN
ftr-420	1166	26	,	,	PUNCT
ftr-420	1166	27	do	do	AUX
ftr-420	1166	28	not	not	PART
ftr-420	1166	29	currently	currently	ADV
ftr-420	1166	30	provide	provide	VERB
ftr-420	1166	31	adequate	adequate	ADJ
ftr-420	1166	32	safeguards	safeguard	NOUN
ftr-420	1166	33	with	with	ADP
ftr-420	1166	34	respect	respect	NOUN
ftr-420	1166	35	to	to	ADP
ftr-420	1166	36	information	information	NOUN
ftr-420	1166	37	and	and	CCONJ
ftr-420	1166	38	also	also	ADV
ftr-420	1166	39	have	have	AUX
ftr-420	1166	40	inordinate	inordinate	VERB
ftr-420	1166	41	difficulties	difficulty	NOUN
ftr-420	1166	42	with	with	ADP
ftr-420	1166	43	corruption	corruption	NOUN
ftr-420	1166	44	and	and	CCONJ
ftr-420	1166	45	protecting	protect	VERB
ftr-420	1166	46	civil	civil	ADJ
ftr-420	1166	47	rights	right	NOUN
ftr-420	1166	48	.	.	PUNCT
ftr-420	1166	49	”	"	PUNCT
ftr-420	1166	50	see	see	VERB
ftr-420	1166	51	generally	generally	ADV
ftr-420	1166	52	burton	burton	PROPN
ftr-420	1166	53	,	,	PUNCT
ftr-420	1166	54	supra	supra	PROPN
ftr-420	1166	55	note	note	PROPN
ftr-420	1166	56	28	28	NUM
ftr-420	1166	57	,	,	PUNCT
ftr-420	1166	58	at	at	ADP
ftr-420	1166	59	16	16	NUM
ftr-420	1166	60	,	,	PUNCT
ftr-420	1166	61	stating	state	VERB
ftr-420	1166	62	:	:	PUNCT
ftr-420	1166	63	“	"	PUNCT
ftr-420	1166	64	the	the	DET
ftr-420	1166	65	idea	idea	NOUN
ftr-420	1166	66	of	of	ADP
ftr-420	1166	67	sharing	share	VERB
ftr-420	1166	68	banking	banking	NOUN
ftr-420	1166	69	,	,	PUNCT
ftr-420	1166	70	credit	credit	NOUN
ftr-420	1166	71	card	card	NOUN
ftr-420	1166	72	and	and	CCONJ
ftr-420	1166	73	tax	tax	NOUN
ftr-420	1166	74	information	information	NOUN
ftr-420	1166	75	relating	relate	VERB
ftr-420	1166	76	to	to	ADP
ftr-420	1166	77	u.s	u.s	PROPN
ftr-420	1166	78	.	.	PROPN
ftr-420	1166	79	citizens	citizen	NOUN
ftr-420	1166	80	or	or	CCONJ
ftr-420	1166	81	benign	benign	ADJ
ftr-420	1166	82	foreigners	foreigner	NOUN
ftr-420	1166	83	with	with	ADP
ftr-420	1166	84	most	most	ADJ
ftr-420	1166	85	governments	government	NOUN
ftr-420	1166	86	on	on	ADP
ftr-420	1166	87	the	the	DET
ftr-420	1166	88	planet	planet	NOUN
ftr-420	1166	89	should	should	AUX
ftr-420	1166	90	cause	cause	VERB
ftr-420	1166	91	most	most	ADJ
ftr-420	1166	92	americans	americans	PROPN
ftr-420	1166	93	to	to	PART
ftr-420	1166	94	shudder	shudder	VERB
ftr-420	1166	95	.	.	PUNCT
ftr-420	1167	1	most	most	ADJ
ftr-420	1167	2	governments	government	NOUN
ftr-420	1167	3	are	be	AUX
ftr-420	1167	4	corrupt	corrupt	ADJ
ftr-420	1167	5	.	.	PUNCT
ftr-420	1168	1	most	most	ADJ
ftr-420	1168	2	governments	government	NOUN
ftr-420	1168	3	are	be	AUX
ftr-420	1168	4	not	not	PART
ftr-420	1168	5	interested	interested	ADJ
ftr-420	1168	6	in	in	ADP
ftr-420	1168	7	preserving	preserve	VERB
ftr-420	1168	8	freedom	freedom	NOUN
ftr-420	1168	9	.	.	PUNCT
ftr-420	1169	1	most	most	ADJ
ftr-420	1169	2	governments	government	NOUN
ftr-420	1169	3	are	be	AUX
ftr-420	1169	4	more	more	ADJ
ftr-420	1169	5	than	than	ADP
ftr-420	1169	6	willing	willing	ADJ
ftr-420	1169	7	to	to	PART
ftr-420	1169	8	use	use	VERB
ftr-420	1169	9	such	such	ADJ
ftr-420	1169	10	information	information	NOUN
ftr-420	1169	11	to	to	PART
ftr-420	1169	12	oppress	oppress	VERB
ftr-420	1169	13	their	their	PRON
ftr-420	1169	14	political	political	ADJ
ftr-420	1169	15	opponents	opponent	NOUN
ftr-420	1169	16	or	or	CCONJ
ftr-420	1169	17	disfavored	disfavor	VERB
ftr-420	1169	18	ethnic	ethnic	ADJ
ftr-420	1169	19	or	or	CCONJ
ftr-420	1169	20	religious	religious	ADJ
ftr-420	1169	21	minorities	minority	NOUN
ftr-420	1169	22	.	.	PUNCT
ftr-420	1170	1	most	most	ADJ
ftr-420	1170	2	governments	government	NOUN
ftr-420	1170	3	are	be	AUX
ftr-420	1170	4	more	more	ADJ
ftr-420	1170	5	than	than	ADP
ftr-420	1170	6	willing	willing	ADJ
ftr-420	1170	7	to	to	PART
ftr-420	1170	8	confiscate	confiscate	VERB
ftr-420	1170	9	the	the	DET
ftr-420	1170	10	property	property	NOUN
ftr-420	1170	11	of	of	ADP
ftr-420	1170	12	their	their	PRON
ftr-420	1170	13	opponents	opponent	NOUN
ftr-420	1170	14	.	.	PUNCT
ftr-420	1171	1	few	few	ADJ
ftr-420	1171	2	governments	government	NOUN
ftr-420	1171	3	have	have	VERB
ftr-420	1171	4	meaningful	meaningful	ADJ
ftr-420	1171	5	controls	control	NOUN
ftr-420	1171	6	on	on	ADP
ftr-420	1171	7	information	information	NOUN
ftr-420	1171	8	,	,	PUNCT
ftr-420	1171	9	so	so	ADV
ftr-420	1171	10	unscrupulous	unscrupulous	ADJ
ftr-420	1171	11	government	government	NOUN
ftr-420	1171	12	employees	employee	NOUN
ftr-420	1171	13	can	can	AUX
ftr-420	1171	14	misuse	misuse	VERB
ftr-420	1171	15	information	information	NOUN
ftr-420	1171	16	even	even	ADV
ftr-420	1171	17	if	if	SCONJ
ftr-420	1171	18	its	its	PRON
ftr-420	1171	19	not	not	PART
ftr-420	1171	20	a	a	DET
ftr-420	1171	21	matter	matter	NOUN
ftr-420	1171	22	of	of	ADP
ftr-420	1171	23	state	state	NOUN
ftr-420	1171	24	policy	policy	NOUN
ftr-420	1171	25	.	.	PUNCT
ftr-420	1172	1	for	for	ADP
ftr-420	1172	2	example	example	NOUN
ftr-420	1172	3	,	,	PUNCT
ftr-420	1172	4	banking	banking	NOUN
ftr-420	1172	5	information	information	NOUN
ftr-420	1172	6	has	have	AUX
ftr-420	1172	7	routinely	routinely	ADV
ftr-420	1172	8	been	be	AUX
ftr-420	1172	9	used	use	VERB
ftr-420	1172	10	in	in	ADP
ftr-420	1172	11	columbia	columbia	PROPN
ftr-420	1172	12	to	to	PART
ftr-420	1172	13	identify	identify	VERB
ftr-420	1172	14	potentially	potentially	ADV
ftr-420	1172	15	profitable	profitable	ADJ
ftr-420	1172	16	kidnap	kidnap	NOUN
ftr-420	1172	17	victims	victim	NOUN
ftr-420	1172	18	.	.	PUNCT
ftr-420	1172	19	”	"	PUNCT
ftr-420	1173	1	he	he	PRON
ftr-420	1173	2	also	also	ADV
ftr-420	1173	3	asserts	assert	VERB
ftr-420	1173	4	that	that	SCONJ
ftr-420	1173	5	“	"	PUNCT
ftr-420	1173	6	french	french	ADJ
ftr-420	1173	7	intelligence	intelligence	NOUN
ftr-420	1173	8	services	service	NOUN
ftr-420	1173	9	are	be	AUX
ftr-420	1173	10	known	know	VERB
ftr-420	1173	11	to	to	PART
ftr-420	1173	12	spy	spy	VERB
ftr-420	1173	13	for	for	ADP
ftr-420	1173	14	commercial	commercial	ADJ
ftr-420	1173	15	purposes	purpose	NOUN
ftr-420	1173	16	”	"	PUNCT
ftr-420	1173	17	and	and	CCONJ
ftr-420	1173	18	that	that	SCONJ
ftr-420	1173	19	“	"	PUNCT
ftr-420	1173	20	the	the	DET
ftr-420	1173	21	greek	greek	ADJ
ftr-420	1173	22	and	and	CCONJ
ftr-420	1173	23	turkish	turkish	ADJ
ftr-420	1173	24	governments	government	NOUN
ftr-420	1173	25	have	have	VERB
ftr-420	1173	26	intelligence	intelligence	NOUN
ftr-420	1173	27	services	service	NOUN
ftr-420	1173	28	that	that	PRON
ftr-420	1173	29	used	use	VERB
ftr-420	1173	30	such	such	ADJ
ftr-420	1173	31	information	information	NOUN
ftr-420	1173	32	for	for	ADP
ftr-420	1173	33	domestic	domestic	ADJ
ftr-420	1173	34	political	political	ADJ
ftr-420	1173	35	oppression	oppression	NOUN
ftr-420	1173	36	.	.	PUNCT
ftr-420	1173	37	”	"	PUNCT
ftr-420	1174	1	i	i	PRON
ftr-420	1174	2	d.	d.	VERB
ftr-420	1174	3	at	at	ADP
ftr-420	1174	4	17	17	NUM
ftr-420	1174	5	n.	n.	NOUN
ftr-420	1174	6	60	60	NUM
ftr-420	1174	7	.	.	PUNCT
ftr-420	1175	1	see	see	VERB
ftr-420	1175	2	also	also	ADV
ftr-420	1175	3	mitchell	mitchell	PROPN
ftr-420	1175	4	,	,	PUNCT
ftr-420	1175	5	supra	supra	PROPN
ftr-420	1175	6	note	note	PROPN
ftr-420	1175	7	102	102	NUM
ftr-420	1175	8	,	,	PUNCT
ftr-420	1175	9	at	at	ADP
ftr-420	1175	10	15	15	NUM
ftr-420	1175	11	,	,	PUNCT
ftr-420	1175	12	stating	state	VERB
ftr-420	1175	13	that	that	SCONJ
ftr-420	1175	14	“	"	PUNCT
ftr-420	1175	15	[	[	X
ftr-420	1175	16	f]inancial	f]inancial	ADJ
ftr-420	1175	17	privacy	privacy	NOUN
ftr-420	1175	18	historically	historically	ADV
ftr-420	1175	19	has	have	AUX
ftr-420	1175	20	been	be	AUX
ftr-420	1175	21	viewed	view	VERB
ftr-420	1175	22	as	as	ADP
ftr-420	1175	23	‘	'	PUNCT
ftr-420	1175	24	an	an	DET
ftr-420	1175	25	essential	essential	ADJ
ftr-420	1175	26	safeguard	safeguard	NOUN
ftr-420	1175	27	of	of	ADP
ftr-420	1175	28	the	the	DET
ftr-420	1175	29	citizen	citizen	NOUN
ftr-420	1175	30	against	against	ADP
ftr-420	1175	31	the	the	DET
ftr-420	1175	32	power	power	NOUN
ftr-420	1175	33	of	of	ADP
ftr-420	1175	34	dictatorship	dictatorship	NOUN
ftr-420	1175	35	.	.	PUNCT
ftr-420	1175	36	’	'	PUNCT
ftr-420	1175	37	”	"	PUNCT
ftr-420	1176	1	mitchell	mitchell	PROPN
ftr-420	1176	2	cites	cite	VERB
ftr-420	1176	3	christopher	christopher	PROPN
ftr-420	1176	4	adams	adams	PROPN
ftr-420	1176	5	,	,	PUNCT
ftr-420	1176	6	“	"	PUNCT
ftr-420	1176	7	nowhere	nowhere	ADV
ftr-420	1176	8	to	to	PART
ftr-420	1176	9	hide	hide	VERB
ftr-420	1176	10	,	,	PUNCT
ftr-420	1176	11	”	"	PUNCT
ftr-420	1176	12	the	the	DET
ftr-420	1176	13	financial	financial	ADJ
ftr-420	1176	14	times	time	NOUN
ftr-420	1176	15	,	,	PUNCT
ftr-420	1176	16	june	june	PROPN
ftr-420	1176	17	26	26	NUM
ftr-420	1176	18	,	,	PUNCT
ftr-420	1176	19	2000	2000	NUM
ftr-420	1176	20	.	.	PUNCT
ftr-420	1177	1	156	156	NUM
ftr-420	1177	2	.	.	PUNCT
ftr-420	1178	1	see	see	PROPN
ftr-420	1178	2	venuti	venuti	PROPN
ftr-420	1178	3	,	,	PUNCT
ftr-420	1178	4	corwin	corwin	PROPN
ftr-420	1178	5	,	,	PUNCT
ftr-420	1178	6	lainoff	lainoff	NOUN
ftr-420	1178	7	,	,	PUNCT
ftr-420	1178	8	&	&	CCONJ
ftr-420	1178	9	schmidt	schmidt	PROPN
ftr-420	1178	10	,	,	PUNCT
ftr-420	1178	11	supra	supra	PROPN
ftr-420	1178	12	note	note	PROPN
ftr-420	1178	13	155	155	NUM
ftr-420	1178	14	,	,	PUNCT
ftr-420	1178	15	at	at	ADP
ftr-420	1178	16	375	375	NUM
ftr-420	1178	17	-	-	SYM
ftr-420	1178	18	76	76	NUM
ftr-420	1178	19	,	,	PUNCT
ftr-420	1178	20	380	380	NUM
ftr-420	1178	21	.	.	PUNCT
ftr-420	1178	22	2004	2004	NUM
ftr-420	1178	23	]	]	PUNCT
ftr-420	1178	24	sharing	share	VERB
ftr-420	1178	25	bank	bank	NOUN
ftr-420	1178	26	deposit	deposit	NOUN
ftr-420	1178	27	information	information	NOUN
ftr-420	1178	28	with	with	ADP
ftr-420	1178	29	other	other	ADJ
ftr-420	1178	30	countries	country	NOUN
ftr-420	1178	31	648	648	NUM
ftr-420	1178	32	turkey	turkey	NOUN
ftr-420	1178	33	.	.	PUNCT
ftr-420	1179	1	treaty	treaty	NOUN
ftr-420	1179	2	provisions	provision	NOUN
ftr-420	1179	3	providing	provide	VERB
ftr-420	1179	4	for	for	ADP
ftr-420	1179	5	exchange	exchange	NOUN
ftr-420	1179	6	of	of	ADP
ftr-420	1179	7	information	information	NOUN
ftr-420	1179	8	typically157	typically157	PROPN
ftr-420	1179	9	provide	provide	VERB
ftr-420	1179	10	that	that	PRON
ftr-420	1179	11	information	information	NOUN
ftr-420	1179	12	received	receive	VERB
ftr-420	1179	13	is	be	AUX
ftr-420	1179	14	to	to	PART
ftr-420	1179	15	be	be	AUX
ftr-420	1179	16	disclosed	disclose	VERB
ftr-420	1179	17	only	only	ADV
ftr-420	1179	18	to	to	ADP
ftr-420	1179	19	person	person	NOUN
ftr-420	1179	20	involved	involve	VERB
ftr-420	1179	21	in	in	ADP
ftr-420	1179	22	tax	tax	NOUN
ftr-420	1179	23	administration	administration	NOUN
ftr-420	1179	24	and	and	CCONJ
ftr-420	1179	25	is	be	AUX
ftr-420	1179	26	to	to	PART
ftr-420	1179	27	be	be	AUX
ftr-420	1179	28	used	use	VERB
ftr-420	1179	29	solely	solely	ADV
ftr-420	1179	30	for	for	ADP
ftr-420	1179	31	such	such	ADJ
ftr-420	1179	32	purposes	purpose	NOUN
ftr-420	1179	33	.	.	PUNCT
ftr-420	1180	1	however	however	ADV
ftr-420	1180	2	,	,	PUNCT
ftr-420	1180	3	this158	this158	PROPN
ftr-420	1180	4	restriction	restriction	NOUN
ftr-420	1180	5	may	may	AUX
ftr-420	1180	6	be	be	AUX
ftr-420	1180	7	difficult	difficult	ADJ
ftr-420	1180	8	to	to	PART
ftr-420	1180	9	enforce	enforce	VERB
ftr-420	1180	10	after	after	SCONJ
ftr-420	1180	11	the	the	DET
ftr-420	1180	12	information	information	NOUN
ftr-420	1180	13	has	have	AUX
ftr-420	1180	14	already	already	ADV
ftr-420	1180	15	been	be	AUX
ftr-420	1180	16	conveyed	convey	VERB
ftr-420	1180	17	.	.	PUNCT
ftr-420	1181	1	a	a	DET
ftr-420	1181	2	nonresident	nonresident	ADJ
ftr-420	1181	3	alien	alien	NOUN
ftr-420	1181	4	depositing	deposit	VERB
ftr-420	1181	5	funds	fund	NOUN
ftr-420	1181	6	in	in	ADP
ftr-420	1181	7	a	a	DET
ftr-420	1181	8	u.s	u.s	PROPN
ftr-420	1181	9	.	.	PROPN
ftr-420	1181	10	bank	bank	PROPN
ftr-420	1181	11	account	account	NOUN
ftr-420	1181	12	deserves	deserve	VERB
ftr-420	1181	13	assurance	assurance	VERB
ftr-420	1181	14	that	that	PRON
ftr-420	1181	15	information	information	NOUN
ftr-420	1181	16	about	about	ADP
ftr-420	1181	17	the	the	DET
ftr-420	1181	18	account	account	NOUN
ftr-420	1181	19	will	will	AUX
ftr-420	1181	20	not	not	PART
ftr-420	1181	21	be	be	AUX
ftr-420	1181	22	transmitted	transmit	VERB
ftr-420	1181	23	to	to	ADP
ftr-420	1181	24	an	an	DET
ftr-420	1181	25	irresponsible	irresponsible	ADJ
ftr-420	1181	26	government	government	NOUN
ftr-420	1181	27	that	that	PRON
ftr-420	1181	28	may	may	AUX
ftr-420	1181	29	misuse	misuse	VERB
ftr-420	1181	30	the	the	DET
ftr-420	1181	31	information	information	NOUN
ftr-420	1181	32	(	(	PUNCT
ftr-420	1181	33	or	or	CCONJ
ftr-420	1181	34	allow	allow	VERB
ftr-420	1181	35	it	it	PRON
ftr-420	1181	36	to	to	PART
ftr-420	1181	37	be	be	AUX
ftr-420	1181	38	used	use	VERB
ftr-420	1181	39	)	)	PUNCT
ftr-420	1181	40	in	in	ADP
ftr-420	1181	41	a	a	DET
ftr-420	1181	42	way	way	NOUN
ftr-420	1181	43	violating	violate	VERB
ftr-420	1181	44	the	the	DET
ftr-420	1181	45	alien	alien	NOUN
ftr-420	1181	46	’s	’s	PART
ftr-420	1181	47	human	human	ADJ
ftr-420	1181	48	rights	right	NOUN
ftr-420	1181	49	.	.	PUNCT
ftr-420	1182	1	this	this	PRON
ftr-420	1182	2	suggests	suggest	VERB
ftr-420	1182	3	that	that	SCONJ
ftr-420	1182	4	an	an	DET
ftr-420	1182	5	amendment	amendment	NOUN
ftr-420	1182	6	of	of	ADP
ftr-420	1182	7	irc	irc	PROPN
ftr-420	1182	8	section	section	NOUN
ftr-420	1182	9	6103(k)(4	6103(k)(4	NUM
ftr-420	1182	10	)	)	PUNCT
ftr-420	1182	11	is	be	AUX
ftr-420	1182	12	needed	need	VERB
ftr-420	1182	13	so	so	SCONJ
ftr-420	1182	14	that	that	SCONJ
ftr-420	1182	15	irs	irs	PROPN
ftr-420	1182	16	transmittal	transmittal	NOUN
ftr-420	1182	17	of	of	ADP
ftr-420	1182	18	tax	tax	NOUN
ftr-420	1182	19	information	information	NOUN
ftr-420	1182	20	is	be	AUX
ftr-420	1182	21	restricted	restrict	VERB
ftr-420	1182	22	to	to	ADP
ftr-420	1182	23	countries	country	NOUN
ftr-420	1182	24	that	that	PRON
ftr-420	1182	25	can	can	AUX
ftr-420	1182	26	provide	provide	VERB
ftr-420	1182	27	assurance	assurance	NOUN
ftr-420	1182	28	that	that	PRON
ftr-420	1182	29	the159	the159	PROPN
ftr-420	1182	30	157	157	NUM
ftr-420	1182	31	.	.	PUNCT
ftr-420	1183	1	for	for	ADP
ftr-420	1183	2	a	a	DET
ftr-420	1183	3	survey	survey	NOUN
ftr-420	1183	4	of	of	ADP
ftr-420	1183	5	the	the	DET
ftr-420	1183	6	extent	extent	NOUN
ftr-420	1183	7	of	of	ADP
ftr-420	1183	8	political	political	ADJ
ftr-420	1183	9	rights	right	NOUN
ftr-420	1183	10	and	and	CCONJ
ftr-420	1183	11	civil	civil	ADJ
ftr-420	1183	12	liberties	liberty	NOUN
ftr-420	1183	13	(	(	PUNCT
ftr-420	1183	14	from	from	ADP
ftr-420	1183	15	1	1	NUM
ftr-420	1183	16	as	as	ADP
ftr-420	1183	17	“	"	PUNCT
ftr-420	1183	18	best	good	ADJ
ftr-420	1183	19	”	"	PUNCT
ftr-420	1183	20	and	and	CCONJ
ftr-420	1183	21	7	7	NUM
ftr-420	1183	22	as	as	ADP
ftr-420	1183	23	“	"	PUNCT
ftr-420	1183	24	worst	bad	ADJ
ftr-420	1183	25	”	"	PUNCT
ftr-420	1183	26	)	)	PUNCT
ftr-420	1183	27	in	in	ADP
ftr-420	1183	28	the	the	DET
ftr-420	1183	29	various	various	ADJ
ftr-420	1183	30	countries	country	NOUN
ftr-420	1183	31	of	of	ADP
ftr-420	1183	32	the	the	DET
ftr-420	1183	33	world	world	NOUN
ftr-420	1183	34	,	,	PUNCT
ftr-420	1183	35	see	see	VERB
ftr-420	1183	36	freedom	freedom	NOUN
ftr-420	1183	37	house	house	PROPN
ftr-420	1183	38	,	,	PUNCT
ftr-420	1183	39	the	the	DET
ftr-420	1183	40	world	world	NOUN
ftr-420	1183	41	’s	’s	PART
ftr-420	1183	42	most	most	ADV
ftr-420	1183	43	repressive	repressive	ADJ
ftr-420	1183	44	regimes	regime	NOUN
ftr-420	1183	45	2003	2003	NUM
ftr-420	1183	46	,	,	PUNCT
ftr-420	1183	47	a	a	DET
ftr-420	1183	48	special	special	ADJ
ftr-420	1183	49	report	report	NOUN
ftr-420	1183	50	to	to	ADP
ftr-420	1183	51	the	the	DET
ftr-420	1183	52	59th	59th	ADJ
ftr-420	1183	53	session	session	NOUN
ftr-420	1183	54	of	of	ADP
ftr-420	1183	55	the	the	DET
ftr-420	1183	56	united	united	PROPN
ftr-420	1183	57	nations	nations	PROPN
ftr-420	1183	58	committee	committee	PROPN
ftr-420	1183	59	on	on	ADP
ftr-420	1183	60	human	human	ADJ
ftr-420	1183	61	rights	right	NOUN
ftr-420	1183	62	,	,	PUNCT
ftr-420	1183	63	geneva	geneva	PROPN
ftr-420	1183	64	,	,	PUNCT
ftr-420	1183	65	2003	2003	NUM
ftr-420	1183	66	,	,	PUNCT
ftr-420	1183	67	appendix	appendix	VERB
ftr-420	1183	68	a	a	PRON
ftr-420	1183	69	,	,	PUNCT
ftr-420	1183	70	available	available	ADJ
ftr-420	1183	71	online	online	ADV
ftr-420	1183	72	,	,	PUNCT
ftr-420	1183	73	at	at	ADP
ftr-420	1183	74	www.freedomhouse.org/research/mrr2003.pdf	www.freedomhouse.org/research/mrr2003.pdf	NOUN
ftr-420	1183	75	,	,	PUNCT
ftr-420	1183	76	last	last	ADJ
ftr-420	1183	77	visited	visit	VERB
ftr-420	1183	78	oct	oct	PROPN
ftr-420	1183	79	.	.	PROPN
ftr-420	1183	80	18	18	NUM
ftr-420	1183	81	,	,	PUNCT
ftr-420	1183	82	2003	2003	NUM
ftr-420	1183	83	.	.	PUNCT
ftr-420	1184	1	the	the	DET
ftr-420	1184	2	sixteen	sixteen	NUM
ftr-420	1184	3	countries	country	NOUN
ftr-420	1184	4	listed	list	VERB
ftr-420	1184	5	in	in	ADP
ftr-420	1184	6	the	the	DET
ftr-420	1184	7	proposed	propose	VERB
ftr-420	1184	8	regulation	regulation	NOUN
ftr-420	1184	9	,	,	PUNCT
ftr-420	1184	10	see	see	VERB
ftr-420	1184	11	supra	supra	PROPN
ftr-420	1184	12	note	note	PROPN
ftr-420	1184	13	8	8	NUM
ftr-420	1184	14	,	,	PUNCT
ftr-420	1184	15	all	all	PRON
ftr-420	1184	16	have	have	VERB
ftr-420	1184	17	the	the	DET
ftr-420	1184	18	highest	high	ADJ
ftr-420	1184	19	score	score	NOUN
ftr-420	1184	20	of	of	ADP
ftr-420	1184	21	1	1	NUM
ftr-420	1184	22	or	or	CCONJ
ftr-420	1184	23	political	political	ADJ
ftr-420	1184	24	rights	right	NOUN
ftr-420	1184	25	and	and	CCONJ
ftr-420	1184	26	1	1	NUM
ftr-420	1184	27	for	for	ADP
ftr-420	1184	28	civil	civil	ADJ
ftr-420	1184	29	liberties	liberty	NOUN
ftr-420	1184	30	,	,	PUNCT
ftr-420	1184	31	except	except	SCONJ
ftr-420	1184	32	for	for	ADP
ftr-420	1184	33	greece	greece	PROPN
ftr-420	1184	34	,	,	PUNCT
ftr-420	1184	35	which	which	PRON
ftr-420	1184	36	has	have	VERB
ftr-420	1184	37	a	a	DET
ftr-420	1184	38	score	score	NOUN
ftr-420	1184	39	of	of	ADP
ftr-420	1184	40	1	1	NUM
ftr-420	1184	41	for	for	ADP
ftr-420	1184	42	political	political	ADJ
ftr-420	1184	43	rights	right	NOUN
ftr-420	1184	44	and	and	CCONJ
ftr-420	1184	45	2	2	NUM
ftr-420	1184	46	for	for	ADP
ftr-420	1184	47	civil	civil	ADJ
ftr-420	1184	48	liberties	liberty	NOUN
ftr-420	1184	49	.	.	PUNCT
ftr-420	1185	1	other	other	ADJ
ftr-420	1185	2	countries	country	NOUN
ftr-420	1185	3	or	or	CCONJ
ftr-420	1185	4	territories	territory	NOUN
ftr-420	1185	5	with	with	ADP
ftr-420	1185	6	scores	score	NOUN
ftr-420	1185	7	of	of	ADP
ftr-420	1185	8	1	1	NUM
ftr-420	1185	9	in	in	ADP
ftr-420	1185	10	each	each	DET
ftr-420	1185	11	criterion	criterion	NOUN
ftr-420	1185	12	are	be	AUX
ftr-420	1185	13	:	:	PUNCT
ftr-420	1185	14	andorra	andorra	PROPN
ftr-420	1185	15	,	,	PUNCT
ftr-420	1185	16	austria	austria	PROPN
ftr-420	1185	17	,	,	PUNCT
ftr-420	1185	18	the	the	DET
ftr-420	1185	19	bahamas	bahamas	PROPN
ftr-420	1185	20	,	,	PUNCT
ftr-420	1185	21	bermuda	bermuda	PROPN
ftr-420	1185	22	,	,	PUNCT
ftr-420	1185	23	barbados	barbado	NOUN
ftr-420	1185	24	,	,	PUNCT
ftr-420	1185	25	belgium	belgium	NOUN
ftr-420	1185	26	,	,	PUNCT
ftr-420	1185	27	british	british	PROPN
ftr-420	1185	28	virgin	virgin	PROPN
ftr-420	1185	29	islands	islands	PROPN
ftr-420	1185	30	,	,	PUNCT
ftr-420	1185	31	cayman	cayman	PROPN
ftr-420	1185	32	islands	islands	PROPN
ftr-420	1185	33	,	,	PUNCT
ftr-420	1185	34	cyprus	cyprus	PROPN
ftr-420	1185	35	,	,	PUNCT
ftr-420	1185	36	dominica	dominica	PROPN
ftr-420	1185	37	,	,	PUNCT
ftr-420	1185	38	iceland	iceland	PROPN
ftr-420	1185	39	,	,	PUNCT
ftr-420	1185	40	isle	isle	PROPN
ftr-420	1185	41	of	of	ADP
ftr-420	1185	42	man	man	PROPN
ftr-420	1185	43	,	,	PUNCT
ftr-420	1185	44	kirbati	kirbati	PROPN
ftr-420	1185	45	,	,	PUNCT
ftr-420	1185	46	liechtenstein	liechtenstein	PROPN
ftr-420	1185	47	,	,	PUNCT
ftr-420	1185	48	luxembourg	luxembourg	PROPN
ftr-420	1185	49	,	,	PUNCT
ftr-420	1185	50	malta	malta	PROPN
ftr-420	1185	51	,	,	PUNCT
ftr-420	1185	52	marshall	marshall	PROPN
ftr-420	1185	53	islands	islands	PROPN
ftr-420	1185	54	,	,	PUNCT
ftr-420	1185	55	san	san	PROPN
ftr-420	1185	56	marino	marino	PROPN
ftr-420	1185	57	,	,	PUNCT
ftr-420	1185	58	slovenia	slovenia	PROPN
ftr-420	1185	59	,	,	PUNCT
ftr-420	1185	60	switzerland	switzerland	PROPN
ftr-420	1185	61	,	,	PUNCT
ftr-420	1185	62	tuvalu	tuvalu	NOUN
ftr-420	1185	63	,	,	PUNCT
ftr-420	1185	64	and	and	CCONJ
ftr-420	1185	65	uruguay	uruguay	NOUN
ftr-420	1185	66	.	.	PUNCT
ftr-420	1186	1	the	the	DET
ftr-420	1186	2	u.s	u.s	PROPN
ftr-420	1186	3	.	.	PROPN
ftr-420	1186	4	has	have	VERB
ftr-420	1186	5	tax	tax	NOUN
ftr-420	1186	6	treaties	treaty	NOUN
ftr-420	1186	7	with	with	ADP
ftr-420	1186	8	the	the	DET
ftr-420	1186	9	following	follow	VERB
ftr-420	1186	10	countries	country	NOUN
ftr-420	1186	11	that	that	PRON
ftr-420	1186	12	lack	lack	VERB
ftr-420	1186	13	the	the	DET
ftr-420	1186	14	highest	high	ADJ
ftr-420	1186	15	(	(	PUNCT
ftr-420	1186	16	1,1	1,1	NUM
ftr-420	1186	17	)	)	PUNCT
ftr-420	1186	18	rating	rating	NOUN
ftr-420	1186	19	:	:	PUNCT
ftr-420	1186	20	armenia	armenia	PROPN
ftr-420	1186	21	(	(	PUNCT
ftr-420	1186	22	4,4	4,4	NUM
ftr-420	1186	23	)	)	PUNCT
ftr-420	1186	24	,	,	PUNCT
ftr-420	1186	25	azerbaijan	azerbaijan	PROPN
ftr-420	1186	26	(	(	PUNCT
ftr-420	1186	27	6,5	6,5	NUM
ftr-420	1186	28	)	)	PUNCT
ftr-420	1186	29	,	,	PUNCT
ftr-420	1186	30	belarus	belarus	X
ftr-420	1186	31	(	(	PUNCT
ftr-420	1186	32	6,6	6,6	NUM
ftr-420	1186	33	)	)	PUNCT
ftr-420	1186	34	,	,	PUNCT
ftr-420	1186	35	china	china	PROPN
ftr-420	1186	36	(	(	PUNCT
ftr-420	1186	37	7,6	7,6	NUM
ftr-420	1186	38	)	)	PUNCT
ftr-420	1186	39	,	,	PUNCT
ftr-420	1186	40	czech	czech	PROPN
ftr-420	1186	41	republic	republic	NOUN
ftr-420	1186	42	(	(	PUNCT
ftr-420	1186	43	1,2	1,2	NUM
ftr-420	1186	44	)	)	PUNCT
ftr-420	1186	45	,	,	PUNCT
ftr-420	1186	46	egypt	egypt	PROPN
ftr-420	1186	47	(	(	PUNCT
ftr-420	1186	48	6,6	6,6	NUM
ftr-420	1186	49	)	)	PUNCT
ftr-420	1186	50	,	,	PUNCT
ftr-420	1186	51	estonia	estonia	X
ftr-420	1186	52	(	(	PUNCT
ftr-420	1186	53	1,2	1,2	NUM
ftr-420	1186	54	)	)	PUNCT
ftr-420	1186	55	,	,	PUNCT
ftr-420	1186	56	georgia	georgia	PROPN
ftr-420	1186	57	(	(	PUNCT
ftr-420	1186	58	4,4	4,4	NUM
ftr-420	1186	59	)	)	PUNCT
ftr-420	1186	60	,	,	PUNCT
ftr-420	1186	61	hungary	hungary	PROPN
ftr-420	1186	62	(	(	PUNCT
ftr-420	1186	63	1,2	1,2	NUM
ftr-420	1186	64	)	)	PUNCT
ftr-420	1186	65	,	,	PUNCT
ftr-420	1186	66	india	india	PROPN
ftr-420	1186	67	(	(	PUNCT
ftr-420	1186	68	2,3	2,3	NUM
ftr-420	1186	69	)	)	PUNCT
ftr-420	1186	70	,	,	PUNCT
ftr-420	1186	71	indonesia	indonesia	PROPN
ftr-420	1186	72	(	(	PUNCT
ftr-420	1186	73	3,4	3,4	NUM
ftr-420	1186	74	)	)	PUNCT
ftr-420	1186	75	,	,	PUNCT
ftr-420	1186	76	israel	israel	PROPN
ftr-420	1186	77	(	(	PUNCT
ftr-420	1186	78	1	1	NUM
ftr-420	1186	79	,	,	PUNCT
ftr-420	1186	80	3	3	NUM
ftr-420	1186	81	)	)	PUNCT
ftr-420	1186	82	,	,	PUNCT
ftr-420	1186	83	jamaica	jamaica	PROPN
ftr-420	1186	84	(	(	PUNCT
ftr-420	1186	85	2,3	2,3	NUM
ftr-420	1186	86	)	)	PUNCT
ftr-420	1186	87	,	,	PUNCT
ftr-420	1186	88	japan	japan	PROPN
ftr-420	1186	89	(	(	PUNCT
ftr-420	1186	90	1,2	1,2	NUM
ftr-420	1186	91	)	)	PUNCT
ftr-420	1186	92	,	,	PUNCT
ftr-420	1186	93	kazakhstan	kazakhstan	PROPN
ftr-420	1186	94	(	(	PUNCT
ftr-420	1186	95	6,5	6,5	NUM
ftr-420	1186	96	)	)	PUNCT
ftr-420	1186	97	,	,	PUNCT
ftr-420	1186	98	korea	korea	PROPN
ftr-420	1186	99	(	(	PUNCT
ftr-420	1186	100	2,2	2,2	NUM
ftr-420	1186	101	)	)	PUNCT
ftr-420	1186	102	,	,	PUNCT
ftr-420	1186	103	kyrgyzstan	kyrgyzstan	PROPN
ftr-420	1186	104	(	(	PUNCT
ftr-420	1186	105	6,5	6,5	NUM
ftr-420	1186	106	)	)	PUNCT
ftr-420	1186	107	,	,	PUNCT
ftr-420	1186	108	latvia	latvia	PROPN
ftr-420	1186	109	(	(	PUNCT
ftr-420	1186	110	1,2	1,2	NUM
ftr-420	1186	111	)	)	PUNCT
ftr-420	1186	112	,	,	PUNCT
ftr-420	1186	113	lithuania	lithuania	PROPN
ftr-420	1186	114	(	(	PUNCT
ftr-420	1186	115	1,2	1,2	NUM
ftr-420	1186	116	)	)	PUNCT
ftr-420	1186	117	,	,	PUNCT
ftr-420	1186	118	mexico	mexico	PROPN
ftr-420	1186	119	(	(	PUNCT
ftr-420	1186	120	2,2	2,2	NUM
ftr-420	1186	121	)	)	PUNCT
ftr-420	1186	122	,	,	PUNCT
ftr-420	1186	123	moldova	moldova	PROPN
ftr-420	1186	124	(	(	PUNCT
ftr-420	1186	125	3,4	3,4	NUM
ftr-420	1186	126	)	)	PUNCT
ftr-420	1186	127	,	,	PUNCT
ftr-420	1186	128	morocco	morocco	PROPN
ftr-420	1186	129	(	(	PUNCT
ftr-420	1186	130	5,5	5,5	NUM
ftr-420	1186	131	)	)	PUNCT
ftr-420	1186	132	,	,	PUNCT
ftr-420	1186	133	pakistan	pakistan	PROPN
ftr-420	1186	134	(	(	PUNCT
ftr-420	1186	135	6,5	6,5	NUM
ftr-420	1186	136	)	)	PUNCT
ftr-420	1186	137	,	,	PUNCT
ftr-420	1186	138	the	the	DET
ftr-420	1186	139	philippines	philippine	NOUN
ftr-420	1186	140	(	(	PUNCT
ftr-420	1186	141	2,3	2,3	NUM
ftr-420	1186	142	)	)	PUNCT
ftr-420	1186	143	,	,	PUNCT
ftr-420	1186	144	poland	poland	PROPN
ftr-420	1186	145	(	(	PUNCT
ftr-420	1186	146	1,2	1,2	NUM
ftr-420	1186	147	)	)	PUNCT
ftr-420	1186	148	,	,	PUNCT
ftr-420	1186	149	romania	romania	PROPN
ftr-420	1186	150	(	(	PUNCT
ftr-420	1186	151	2,2	2,2	NUM
ftr-420	1186	152	)	)	PUNCT
ftr-420	1186	153	,	,	PUNCT
ftr-420	1186	154	russia	russia	PROPN
ftr-420	1186	155	(	(	PUNCT
ftr-420	1186	156	5,5	5,5	NUM
ftr-420	1186	157	)	)	PUNCT
ftr-420	1186	158	,	,	PUNCT
ftr-420	1186	159	slovakia	slovakia	NOUN
ftr-420	1186	160	(	(	PUNCT
ftr-420	1186	161	1,2	1,2	NUM
ftr-420	1186	162	)	)	PUNCT
ftr-420	1186	163	,	,	PUNCT
ftr-420	1186	164	south	south	PROPN
ftr-420	1186	165	africa	africa	PROPN
ftr-420	1186	166	(	(	PUNCT
ftr-420	1186	167	1,2	1,2	NUM
ftr-420	1186	168	)	)	PUNCT
ftr-420	1186	169	,	,	PUNCT
ftr-420	1186	170	tajikistan	tajikistan	NOUN
ftr-420	1186	171	(	(	PUNCT
ftr-420	1186	172	6,5	6,5	NUM
ftr-420	1186	173	)	)	PUNCT
ftr-420	1186	174	,	,	PUNCT
ftr-420	1186	175	thailand	thailand	PROPN
ftr-420	1186	176	(	(	PUNCT
ftr-420	1186	177	2,3	2,3	NUM
ftr-420	1186	178	)	)	PUNCT
ftr-420	1186	179	,	,	PUNCT
ftr-420	1186	180	trinidad	trinidad	PROPN
ftr-420	1186	181	&	&	CCONJ
ftr-420	1186	182	tobago	tobago	PROPN
ftr-420	1186	183	(	(	PUNCT
ftr-420	1186	184	3,3	3,3	NUM
ftr-420	1186	185	)	)	PUNCT
ftr-420	1186	186	,	,	PUNCT
ftr-420	1186	187	tunisia	tunisia	NOUN
ftr-420	1186	188	(	(	PUNCT
ftr-420	1186	189	6,5	6,5	NUM
ftr-420	1186	190	)	)	PUNCT
ftr-420	1186	191	,	,	PUNCT
ftr-420	1186	192	turkey	turkey	NOUN
ftr-420	1186	193	(	(	PUNCT
ftr-420	1186	194	3,4	3,4	NUM
ftr-420	1186	195	)	)	PUNCT
ftr-420	1186	196	,	,	PUNCT
ftr-420	1186	197	turkmenistan	turkmenistan	PROPN
ftr-420	1186	198	(	(	PUNCT
ftr-420	1186	199	7,7	7,7	NUM
ftr-420	1186	200	)	)	PUNCT
ftr-420	1186	201	,	,	PUNCT
ftr-420	1186	202	ukraine	ukraine	NOUN
ftr-420	1186	203	(	(	PUNCT
ftr-420	1186	204	4,4	4,4	NUM
ftr-420	1186	205	)	)	PUNCT
ftr-420	1186	206	,	,	PUNCT
ftr-420	1186	207	and	and	CCONJ
ftr-420	1186	208	uzbekistan	uzbekistan	PROPN
ftr-420	1186	209	(	(	PUNCT
ftr-420	1186	210	7,6	7,6	NUM
ftr-420	1186	211	)	)	PUNCT
ftr-420	1186	212	,	,	PUNCT
ftr-420	1186	213	venezuela	venezuela	PROPN
ftr-420	1186	214	(	(	PUNCT
ftr-420	1186	215	3,4	3,4	NUM
ftr-420	1186	216	)	)	PUNCT
ftr-420	1186	217	.	.	PUNCT
ftr-420	1187	1	the	the	DET
ftr-420	1187	2	u.s	u.s	PROPN
ftr-420	1187	3	.	.	PROPN
ftr-420	1187	4	has	have	VERB
ftr-420	1187	5	an	an	DET
ftr-420	1187	6	exchange	exchange	NOUN
ftr-420	1187	7	of	of	ADP
ftr-420	1187	8	information	information	NOUN
ftr-420	1187	9	agreement	agreement	NOUN
ftr-420	1187	10	with	with	ADP
ftr-420	1187	11	the	the	DET
ftr-420	1187	12	following	follow	VERB
ftr-420	1187	13	countries	country	NOUN
ftr-420	1187	14	or	or	CCONJ
ftr-420	1187	15	territories	territory	NOUN
ftr-420	1187	16	that	that	PRON
ftr-420	1187	17	lack	lack	VERB
ftr-420	1187	18	the	the	DET
ftr-420	1187	19	highest	high	ADJ
ftr-420	1187	20	rating	rating	NOUN
ftr-420	1187	21	:	:	PUNCT
ftr-420	1187	22	colombia	colombia	PROPN
ftr-420	1187	23	(	(	PUNCT
ftr-420	1187	24	4,4	4,4	PROPN
ftr-420	1187	25	)	)	PUNCT
ftr-420	1187	26	,	,	PUNCT
ftr-420	1187	27	antigua	antigua	PROPN
ftr-420	1187	28	&	&	CCONJ
ftr-420	1187	29	barbuda	barbuda	PROPN
ftr-420	1187	30	(	(	PUNCT
ftr-420	1187	31	4,2	4,2	NUM
ftr-420	1187	32	)	)	PUNCT
ftr-420	1187	33	,	,	PUNCT
ftr-420	1187	34	netherlands	netherlands	PROPN
ftr-420	1187	35	antilles	antilles	PROPN
ftr-420	1187	36	(	(	PUNCT
ftr-420	1187	37	1,2	1,2	NUM
ftr-420	1187	38	)	)	PUNCT
ftr-420	1187	39	,	,	PUNCT
ftr-420	1187	40	jamaica	jamaica	PROPN
ftr-420	1187	41	(	(	PUNCT
ftr-420	1187	42	2,3	2,3	NUM
ftr-420	1187	43	)	)	PUNCT
ftr-420	1187	44	,	,	PUNCT
ftr-420	1187	45	grenada	grenada	PROPN
ftr-420	1187	46	(	(	PUNCT
ftr-420	1187	47	1,2	1,2	NUM
ftr-420	1187	48	)	)	PUNCT
ftr-420	1187	49	,	,	PUNCT
ftr-420	1187	50	dominican	dominican	PROPN
ftr-420	1187	51	republic	republic	NOUN
ftr-420	1187	52	(	(	PUNCT
ftr-420	1187	53	2,2	2,2	NUM
ftr-420	1187	54	)	)	PUNCT
ftr-420	1187	55	,	,	PUNCT
ftr-420	1187	56	mexico	mexico	PROPN
ftr-420	1187	57	(	(	PUNCT
ftr-420	1187	58	2,2	2,2	NUM
ftr-420	1187	59	)	)	PUNCT
ftr-420	1187	60	,	,	PUNCT
ftr-420	1187	61	trinidad	trinidad	PROPN
ftr-420	1187	62	&	&	CCONJ
ftr-420	1187	63	tobago	tobago	PROPN
ftr-420	1187	64	(	(	PUNCT
ftr-420	1187	65	3,3	3,3	NUM
ftr-420	1187	66	)	)	PUNCT
ftr-420	1187	67	,	,	PUNCT
ftr-420	1187	68	st	st	PROPN
ftr-420	1187	69	.	.	PROPN
ftr-420	1187	70	lucia	lucia	PROPN
ftr-420	1187	71	(	(	PUNCT
ftr-420	1187	72	1,2	1,2	NUM
ftr-420	1187	73	)	)	PUNCT
ftr-420	1187	74	,	,	PUNCT
ftr-420	1187	75	honduras	honduras	PROPN
ftr-420	1187	76	(	(	PUNCT
ftr-420	1187	77	3,3	3,3	NUM
ftr-420	1187	78	)	)	PUNCT
ftr-420	1187	79	,	,	PUNCT
ftr-420	1187	80	costa	costa	PROPN
ftr-420	1187	81	rica	rica	PROPN
ftr-420	1187	82	(	(	PUNCT
ftr-420	1187	83	1,2	1,2	NUM
ftr-420	1187	84	)	)	PUNCT
ftr-420	1187	85	,	,	PUNCT
ftr-420	1187	86	guyana	guyana	PROPN
ftr-420	1187	87	(	(	PUNCT
ftr-420	1187	88	2,2	2,2	NUM
ftr-420	1187	89	)	)	PUNCT
ftr-420	1187	90	,	,	PUNCT
ftr-420	1187	91	peru	peru	PROPN
ftr-420	1187	92	(	(	PUNCT
ftr-420	1187	93	2,3	2,3	NUM
ftr-420	1187	94	)	)	PUNCT
ftr-420	1187	95	.	.	PUNCT
ftr-420	1188	1	(	(	PUNCT
ftr-420	1188	2	the	the	DET
ftr-420	1188	3	“	"	PUNCT
ftr-420	1188	4	freedom	freedom	NOUN
ftr-420	1188	5	”	"	PUNCT
ftr-420	1188	6	ratings	rating	NOUN
ftr-420	1188	7	for	for	ADP
ftr-420	1188	8	territories	territory	NOUN
ftr-420	1188	9	are	be	AUX
ftr-420	1188	10	for	for	ADP
ftr-420	1188	11	the	the	DET
ftr-420	1188	12	year	year	NOUN
ftr-420	1188	13	1999	1999	NUM
ftr-420	1188	14	-	-	SYM
ftr-420	1188	15	00	00	NUM
ftr-420	1188	16	and	and	CCONJ
ftr-420	1188	17	are	be	AUX
ftr-420	1188	18	found	find	VERB
ftr-420	1188	19	at	at	ADP
ftr-420	1188	20	http://www.freedomhouse.org/ratings/related.htm#top	http://www.freedomhouse.org/ratings/related.htm#top	NOUN
ftr-420	1188	21	.	.	PUNCT
ftr-420	1188	22	)	)	PUNCT
ftr-420	1189	1	158	158	X
ftr-420	1189	2	.	.	PUNCT
ftr-420	1190	1	see	see	VERB
ftr-420	1190	2	,	,	PUNCT
ftr-420	1190	3	e.g.	e.g.	ADV
ftr-420	1190	4	,	,	PUNCT
ftr-420	1190	5	u.s	u.s	PROPN
ftr-420	1190	6	.	.	PROPN
ftr-420	1190	7	model	model	PROPN
ftr-420	1190	8	income	income	PROPN
ftr-420	1190	9	tax	tax	PROPN
ftr-420	1190	10	convention	convention	PROPN
ftr-420	1190	11	of	of	ADP
ftr-420	1190	12	sept	sept	PROPN
ftr-420	1190	13	.	.	PROPN
ftr-420	1190	14	20	20	NUM
ftr-420	1190	15	,	,	PUNCT
ftr-420	1190	16	1996	1996	NUM
ftr-420	1190	17	,	,	PUNCT
ftr-420	1190	18	article	article	NOUN
ftr-420	1190	19	26.1	26.1	NUM
ftr-420	1190	20	;	;	PUNCT
ftr-420	1190	21	2000	2000	NUM
ftr-420	1190	22	jct	jct	PROPN
ftr-420	1190	23	report	report	NOUN
ftr-420	1190	24	,	,	PUNCT
ftr-420	1190	25	supra	supra	PROPN
ftr-420	1190	26	note	note	PROPN
ftr-420	1190	27	88	88	NUM
ftr-420	1190	28	,	,	PUNCT
ftr-420	1190	29	at	at	ADP
ftr-420	1190	30	¶¶	¶¶	PROPN
ftr-420	1190	31	179	179	NUM
ftr-420	1190	32	-	-	SYM
ftr-420	1190	33	202	202	NUM
ftr-420	1190	34	,	,	PUNCT
ftr-420	1190	35	describing	describe	VERB
ftr-420	1190	36	provisions	provision	NOUN
ftr-420	1190	37	in	in	ADP
ftr-420	1190	38	treaties	treaty	NOUN
ftr-420	1190	39	with	with	ADP
ftr-420	1190	40	germany	germany	PROPN
ftr-420	1190	41	,	,	PUNCT
ftr-420	1190	42	canada	canada	PROPN
ftr-420	1190	43	,	,	PUNCT
ftr-420	1190	44	japan	japan	PROPN
ftr-420	1190	45	,	,	PUNCT
ftr-420	1190	46	and	and	CCONJ
ftr-420	1190	47	the	the	DET
ftr-420	1190	48	u.k	u.k	PROPN
ftr-420	1190	49	.	.	PROPN
ftr-420	1190	50	159	159	NUM
ftr-420	1190	51	.	.	PUNCT
ftr-420	1191	1	in	in	ADP
ftr-420	1191	2	fact	fact	NOUN
ftr-420	1191	3	,	,	PUNCT
ftr-420	1191	4	the	the	DET
ftr-420	1191	5	irs	irs	PROPN
ftr-420	1191	6	may	may	AUX
ftr-420	1191	7	well	well	ADV
ftr-420	1191	8	have	have	AUX
ftr-420	1191	9	been	be	AUX
ftr-420	1191	10	sensitive	sensitive	ADJ
ftr-420	1191	11	to	to	ADP
ftr-420	1191	12	these	these	DET
ftr-420	1191	13	issues	issue	NOUN
ftr-420	1191	14	in	in	ADP
ftr-420	1191	15	formulating	formulate	VERB
ftr-420	1191	16	its	its	PRON
ftr-420	1191	17	revised	revise	VERB
ftr-420	1191	18	version	version	NOUN
ftr-420	1191	19	of	of	ADP
ftr-420	1191	20	the	the	DET
ftr-420	1191	21	proposed	propose	VERB
ftr-420	1191	22	regulation	regulation	NOUN
ftr-420	1191	23	for	for	ADP
ftr-420	1191	24	reporting	reporting	NOUN
ftr-420	1191	25	of	of	ADP
ftr-420	1191	26	bank	bank	NOUN
ftr-420	1191	27	deposit	deposit	NOUN
ftr-420	1191	28	interest	interest	NOUN
ftr-420	1191	29	of	of	ADP
ftr-420	1191	30	nonresident	nonresident	ADJ
ftr-420	1191	31	aliens	alien	NOUN
ftr-420	1191	32	.	.	PUNCT
ftr-420	1192	1	the	the	DET
ftr-420	1192	2	16	16	NUM
ftr-420	1192	3	residence	residence	NOUN
ftr-420	1192	4	countries	country	NOUN
ftr-420	1192	5	listed	list	VERB
ftr-420	1192	6	in	in	ADP
ftr-420	1192	7	the	the	DET
ftr-420	1192	8	regulation	regulation	NOUN
ftr-420	1192	9	are	be	AUX
ftr-420	1192	10	stable	stable	ADJ
ftr-420	1192	11	democracies	democracy	NOUN
ftr-420	1192	12	,	,	PUNCT
ftr-420	1192	13	whose	whose	DET
ftr-420	1192	14	safeguards	safeguard	NOUN
ftr-420	1192	15	of	of	ADP
ftr-420	1192	16	the	the	DET
ftr-420	1192	17	confidentiality	confidentiality	NOUN
ftr-420	1192	18	of	of	ADP
ftr-420	1192	19	government	government	NOUN
ftr-420	1192	20	information	information	NOUN
ftr-420	1192	21	may	may	AUX
ftr-420	1192	22	628	628	NUM
ftr-420	1192	23	florida	florida	PROPN
ftr-420	1192	24	tax	tax	NOUN
ftr-420	1192	25	review	review	NOUN
ftr-420	1192	26	[	[	X
ftr-420	1192	27	vol.6:6	vol.6:6	NOUN
ftr-420	1192	28	information	information	NOUN
ftr-420	1192	29	will	will	AUX
ftr-420	1192	30	be	be	AUX
ftr-420	1192	31	safeguarded	safeguard	VERB
ftr-420	1192	32	and	and	CCONJ
ftr-420	1192	33	will	will	AUX
ftr-420	1192	34	be	be	AUX
ftr-420	1192	35	used	use	VERB
ftr-420	1192	36	only	only	ADV
ftr-420	1192	37	for	for	ADP
ftr-420	1192	38	the	the	DET
ftr-420	1192	39	purposes	purpose	NOUN
ftr-420	1192	40	intended	intend	VERB
ftr-420	1192	41	.	.	PUNCT
ftr-420	1193	1	on	on	ADP
ftr-420	1193	2	the	the	DET
ftr-420	1193	3	other	other	ADJ
ftr-420	1193	4	hand	hand	NOUN
ftr-420	1193	5	,	,	PUNCT
ftr-420	1193	6	a	a	DET
ftr-420	1193	7	foreign	foreign	ADJ
ftr-420	1193	8	government	government	NOUN
ftr-420	1193	9	that	that	PRON
ftr-420	1193	10	demonstrates	demonstrate	VERB
ftr-420	1193	11	its160	its160	PROPN
ftr-420	1193	12	actual	actual	ADJ
ftr-420	1193	13	adherence	adherence	NOUN
ftr-420	1193	14	to	to	ADP
ftr-420	1193	15	appropriate	appropriate	ADJ
ftr-420	1193	16	standards	standard	NOUN
ftr-420	1193	17	for	for	ADP
ftr-420	1193	18	handling	handle	VERB
ftr-420	1193	19	and	and	CCONJ
ftr-420	1193	20	using	use	VERB
ftr-420	1193	21	tax	tax	NOUN
ftr-420	1193	22	information	information	NOUN
ftr-420	1193	23	should	should	AUX
ftr-420	1193	24	not	not	PART
ftr-420	1193	25	be	be	AUX
ftr-420	1193	26	denied	deny	VERB
ftr-420	1193	27	such	such	ADJ
ftr-420	1193	28	information	information	NOUN
ftr-420	1193	29	merely	merely	ADV
ftr-420	1193	30	because	because	SCONJ
ftr-420	1193	31	it	it	PRON
ftr-420	1193	32	does	do	AUX
ftr-420	1193	33	not	not	PART
ftr-420	1193	34	meet	meet	VERB
ftr-420	1193	35	western	western	ADJ
ftr-420	1193	36	standards	standard	NOUN
ftr-420	1193	37	for	for	ADP
ftr-420	1193	38	political	political	ADJ
ftr-420	1193	39	democracy	democracy	NOUN
ftr-420	1193	40	;	;	PUNCT
ftr-420	1193	41	in	in	ADP
ftr-420	1193	42	some	some	DET
ftr-420	1193	43	cases	case	NOUN
ftr-420	1193	44	,	,	PUNCT
ftr-420	1193	45	securing	secure	VERB
ftr-420	1193	46	a161	a161	PROPN
ftr-420	1193	47	stable	stable	ADJ
ftr-420	1193	48	revenue	revenue	NOUN
ftr-420	1193	49	source	source	NOUN
ftr-420	1193	50	may	may	AUX
ftr-420	1193	51	be	be	AUX
ftr-420	1193	52	a	a	DET
ftr-420	1193	53	necessary	necessary	ADJ
ftr-420	1193	54	step	step	NOUN
ftr-420	1193	55	in	in	ADP
ftr-420	1193	56	progress	progress	NOUN
ftr-420	1193	57	toward	toward	ADP
ftr-420	1193	58	greater	great	ADJ
ftr-420	1193	59	political	political	ADJ
ftr-420	1193	60	rights	right	NOUN
ftr-420	1193	61	and	and	CCONJ
ftr-420	1193	62	rule	rule	NOUN
ftr-420	1193	63	of	of	ADP
ftr-420	1193	64	law	law	NOUN
ftr-420	1193	65	.	.	PUNCT
ftr-420	1194	1	many	many	ADJ
ftr-420	1194	2	nonresident	nonresident	ADJ
ftr-420	1194	3	alien	alien	ADJ
ftr-420	1194	4	depositors	depositor	NOUN
ftr-420	1194	5	in	in	ADP
ftr-420	1194	6	u.s	u.s	PROPN
ftr-420	1194	7	.	.	PROPN
ftr-420	1194	8	bank	bank	NOUN
ftr-420	1194	9	accounts	account	NOUN
ftr-420	1194	10	may	may	AUX
ftr-420	1194	11	have	have	VERB
ftr-420	1194	12	a	a	DET
ftr-420	1194	13	different	different	ADJ
ftr-420	1194	14	concern	concern	NOUN
ftr-420	1194	15	about	about	ADP
ftr-420	1194	16	the	the	DET
ftr-420	1194	17	proposed	propose	VERB
ftr-420	1194	18	information	information	NOUN
ftr-420	1194	19	-	-	PUNCT
ftr-420	1194	20	sharing	sharing	NOUN
ftr-420	1194	21	.	.	PUNCT
ftr-420	1195	1	rather	rather	ADV
ftr-420	1195	2	than	than	ADP
ftr-420	1195	3	fearing	fear	VERB
ftr-420	1195	4	that	that	SCONJ
ftr-420	1195	5	the	the	DET
ftr-420	1195	6	information	information	NOUN
ftr-420	1195	7	will	will	AUX
ftr-420	1195	8	be	be	AUX
ftr-420	1195	9	put	put	VERB
ftr-420	1195	10	to	to	ADP
ftr-420	1195	11	unintended	unintended	ADJ
ftr-420	1195	12	purposes	purpose	NOUN
ftr-420	1195	13	,	,	PUNCT
ftr-420	1195	14	they	they	PRON
ftr-420	1195	15	might	might	AUX
ftr-420	1195	16	fear	fear	VERB
ftr-420	1195	17	that	that	SCONJ
ftr-420	1195	18	the	the	DET
ftr-420	1195	19	information	information	NOUN
ftr-420	1195	20	will	will	AUX
ftr-420	1195	21	be	be	AUX
ftr-420	1195	22	used	use	VERB
ftr-420	1195	23	by	by	ADP
ftr-420	1195	24	the	the	DET
ftr-420	1195	25	residence	residence	NOUN
ftr-420	1195	26	government	government	NOUN
ftr-420	1195	27	,	,	PUNCT
ftr-420	1195	28	as	as	SCONJ
ftr-420	1195	29	intended	intend	VERB
ftr-420	1195	30	,	,	PUNCT
ftr-420	1195	31	to	to	PART
ftr-420	1195	32	enforce	enforce	VERB
ftr-420	1195	33	the	the	DET
ftr-420	1195	34	residence	residence	NOUN
ftr-420	1195	35	country	country	NOUN
ftr-420	1195	36	’s	’s	PART
ftr-420	1195	37	tax	tax	NOUN
ftr-420	1195	38	laws	law	NOUN
ftr-420	1195	39	against	against	ADP
ftr-420	1195	40	the	the	DET
ftr-420	1195	41	depositor	depositor	NOUN
ftr-420	1195	42	.	.	PUNCT
ftr-420	1196	1	the	the	DET
ftr-420	1196	2	depositor	depositor	NOUN
ftr-420	1196	3	may	may	AUX
ftr-420	1196	4	sincerely	sincerely	ADV
ftr-420	1196	5	believe	believe	VERB
ftr-420	1196	6	that	that	SCONJ
ftr-420	1196	7	the	the	DET
ftr-420	1196	8	tax	tax	NOUN
ftr-420	1196	9	which	which	PRON
ftr-420	1196	10	his	his	PRON
ftr-420	1196	11	residence	residence	NOUN
ftr-420	1196	12	country	country	NOUN
ftr-420	1196	13	seeks	seek	VERB
ftr-420	1196	14	to	to	PART
ftr-420	1196	15	impose	impose	VERB
ftr-420	1196	16	is	be	AUX
ftr-420	1196	17	grossly	grossly	ADV
ftr-420	1196	18	unfair	unfair	ADJ
ftr-420	1196	19	to	to	ADP
ftr-420	1196	20	him	he	PRON
ftr-420	1196	21	.	.	PUNCT
ftr-420	1197	1	does	do	AUX
ftr-420	1197	2	the	the	DET
ftr-420	1197	3	depositor	depositor	NOUN
ftr-420	1197	4	have	have	VERB
ftr-420	1197	5	the	the	DET
ftr-420	1197	6	right	right	NOUN
ftr-420	1197	7	to	to	PART
ftr-420	1197	8	be	be	AUX
ftr-420	1197	9	assured	assure	VERB
ftr-420	1197	10	that	that	SCONJ
ftr-420	1197	11	when	when	SCONJ
ftr-420	1197	12	he	he	PRON
ftr-420	1197	13	secretes	secrete	VERB
ftr-420	1197	14	his	his	PRON
ftr-420	1197	15	funds	fund	NOUN
ftr-420	1197	16	in	in	ADP
ftr-420	1197	17	another	another	DET
ftr-420	1197	18	country	country	NOUN
ftr-420	1197	19	,	,	PUNCT
ftr-420	1197	20	that	that	DET
ftr-420	1197	21	country	country	NOUN
ftr-420	1197	22	will	will	AUX
ftr-420	1197	23	not	not	PART
ftr-420	1197	24	report	report	VERB
ftr-420	1197	25	the	the	DET
ftr-420	1197	26	deposits	deposit	NOUN
ftr-420	1197	27	to	to	ADP
ftr-420	1197	28	the	the	DET
ftr-420	1197	29	tax	tax	NOUN
ftr-420	1197	30	authorities	authority	NOUN
ftr-420	1197	31	in	in	ADP
ftr-420	1197	32	his	his	PRON
ftr-420	1197	33	home	home	NOUN
ftr-420	1197	34	country	country	NOUN
ftr-420	1197	35	?	?	PUNCT
ftr-420	1198	1	for	for	ADP
ftr-420	1198	2	example	example	NOUN
ftr-420	1198	3	,	,	PUNCT
ftr-420	1198	4	one	one	NUM
ftr-420	1198	5	commentator	commentator	NOUN
ftr-420	1198	6	has	have	AUX
ftr-420	1198	7	recently	recently	ADV
ftr-420	1198	8	presented	present	VERB
ftr-420	1198	9	such	such	DET
ftr-420	1198	10	an	an	DET
ftr-420	1198	11	argument	argument	NOUN
ftr-420	1198	12	:	:	PUNCT
ftr-420	1198	13	“	"	PUNCT
ftr-420	1198	14	in	in	ADP
ftr-420	1198	15	a	a	DET
ftr-420	1198	16	number	number	NOUN
ftr-420	1198	17	of	of	ADP
ftr-420	1198	18	european	european	ADJ
ftr-420	1198	19	countries	country	NOUN
ftr-420	1198	20	,	,	PUNCT
ftr-420	1198	21	governments	government	NOUN
ftr-420	1198	22	are	be	AUX
ftr-420	1198	23	elected	elect	VERB
ftr-420	1198	24	from	from	ADP
ftr-420	1198	25	time	time	NOUN
ftr-420	1198	26	to	to	ADP
ftr-420	1198	27	time	time	NOUN
ftr-420	1198	28	on	on	ADP
ftr-420	1198	29	a	a	DET
ftr-420	1198	30	platform	platform	NOUN
ftr-420	1198	31	of	of	ADP
ftr-420	1198	32	explicit	explicit	ADJ
ftr-420	1198	33	class	class	NOUN
ftr-420	1198	34	warfare	warfare	NOUN
ftr-420	1198	35	.	.	PUNCT
ftr-420	1198	36	.	.	PUNCT
ftr-420	1199	1	.	.	PUNCT
ftr-420	1200	1	.	.	PUNCT
ftr-420	1201	1	when	when	SCONJ
ftr-420	1201	2	there	there	PRON
ftr-420	1201	3	is	be	VERB
ftr-420	1201	4	a	a	DET
ftr-420	1201	5	significant	significant	ADJ
ftr-420	1201	6	chance	chance	NOUN
ftr-420	1201	7	of	of	ADP
ftr-420	1201	8	a	a	PRON
ftr-420	1201	9	[	[	AUX
ftr-420	1201	10	such	such	ADJ
ftr-420	1201	11	a	a	DET
ftr-420	1201	12	]	]	X
ftr-420	1201	13	government	government	NOUN
ftr-420	1201	14	being	be	AUX
ftr-420	1201	15	elected	elect	VERB
ftr-420	1201	16	.	.	PUNCT
ftr-420	1201	17	.	.	PUNCT
ftr-420	1202	1	.	.	PUNCT
ftr-420	1203	1	government	government	NOUN
ftr-420	1203	2	is	be	AUX
ftr-420	1203	3	no	no	ADV
ftr-420	1203	4	longer	long	ADV
ftr-420	1203	5	the	the	DET
ftr-420	1203	6	neutral	neutral	ADJ
ftr-420	1203	7	body	body	NOUN
ftr-420	1203	8	that	that	PRON
ftr-420	1203	9	law	law	NOUN
ftr-420	1203	10	-	-	PUNCT
ftr-420	1203	11	abiding	abide	VERB
ftr-420	1203	12	citizens	citizen	NOUN
ftr-420	1203	13	should	should	AUX
ftr-420	1203	14	obey	obey	VERB
ftr-420	1203	15	at	at	ADP
ftr-420	1203	16	all	all	DET
ftr-420	1203	17	times	time	NOUN
ftr-420	1203	18	[	[	X
ftr-420	1203	19	,	,	PUNCT
ftr-420	1203	20	]	]	PUNCT
ftr-420	1203	21	it	it	PRON
ftr-420	1203	22	is	be	AUX
ftr-420	1203	23	an	an	DET
ftr-420	1203	24	instrument	instrument	NOUN
ftr-420	1203	25	of	of	ADP
ftr-420	1203	26	depredation	depredation	NOUN
ftr-420	1203	27	and	and	CCONJ
ftr-420	1203	28	plunder	plunder	NOUN
ftr-420	1203	29	.	.	PUNCT
ftr-420	1204	1	in	in	ADP
ftr-420	1204	2	order	order	NOUN
ftr-420	1204	3	to	to	PART
ftr-420	1204	4	protect	protect	VERB
ftr-420	1204	5	themselves	themselves	PRON
ftr-420	1204	6	against	against	ADP
ftr-420	1204	7	such	such	ADJ
ftr-420	1204	8	looting	looting	NOUN
ftr-420	1204	9	,	,	PUNCT
ftr-420	1204	10	it	it	PRON
ftr-420	1204	11	is	be	AUX
ftr-420	1204	12	right	right	ADJ
ftr-420	1204	13	and	and	CCONJ
ftr-420	1204	14	proper	proper	ADJ
ftr-420	1204	15	that	that	SCONJ
ftr-420	1204	16	the	the	DET
ftr-420	1204	17	professional	professional	ADJ
ftr-420	1204	18	classes	class	NOUN
ftr-420	1204	19	should	should	AUX
ftr-420	1204	20	have	have	VERB
ftr-420	1204	21	access	access	NOUN
ftr-420	1204	22	to	to	ADP
ftr-420	1204	23	an	an	DET
ftr-420	1204	24	offshore	offshore	ADJ
ftr-420	1204	25	bank	bank	NOUN
ftr-420	1204	26	well	well	ADV
ftr-420	1204	27	equal	equal	ADJ
ftr-420	1204	28	or	or	CCONJ
ftr-420	1204	29	exceed	exceed	VERB
ftr-420	1204	30	those	those	PRON
ftr-420	1204	31	in	in	ADP
ftr-420	1204	32	the	the	DET
ftr-420	1204	33	u.s	u.s	PROPN
ftr-420	1204	34	.	.	PROPN
ftr-420	1204	35	see	see	PROPN
ftr-420	1204	36	,	,	PUNCT
ftr-420	1204	37	e.g.	e.g.	ADV
ftr-420	1204	38	,	,	PUNCT
ftr-420	1204	39	kleiman	kleiman	NOUN
ftr-420	1204	40	,	,	PUNCT
ftr-420	1205	1	supra	supra	PROPN
ftr-420	1205	2	note	note	PROPN
ftr-420	1205	3	49	49	NUM
ftr-420	1205	4	,	,	PUNCT
ftr-420	1205	5	at	at	ADP
ftr-420	1205	6	1215	1215	NUM
ftr-420	1205	7	-	-	SYM
ftr-420	1205	8	19	19	NUM
ftr-420	1205	9	,	,	PUNCT
ftr-420	1205	10	discussing	discuss	VERB
ftr-420	1205	11	the	the	DET
ftr-420	1205	12	“	"	PUNCT
ftr-420	1205	13	independent	independent	ADJ
ftr-420	1205	14	privacy	privacy	NOUN
ftr-420	1205	15	watchdog	watchdog	NOUN
ftr-420	1205	16	”	"	PUNCT
ftr-420	1205	17	used	use	VERB
ftr-420	1205	18	to	to	PART
ftr-420	1205	19	insure	insure	VERB
ftr-420	1205	20	protection	protection	NOUN
ftr-420	1205	21	of	of	ADP
ftr-420	1205	22	personal	personal	ADJ
ftr-420	1205	23	privacy	privacy	NOUN
ftr-420	1205	24	in	in	ADP
ftr-420	1205	25	sweden	sweden	PROPN
ftr-420	1205	26	,	,	PUNCT
ftr-420	1205	27	west	west	PROPN
ftr-420	1205	28	germany	germany	PROPN
ftr-420	1205	29	and	and	CCONJ
ftr-420	1205	30	france	france	PROPN
ftr-420	1205	31	,	,	PUNCT
ftr-420	1205	32	as	as	ADP
ftr-420	1205	33	potential	potential	ADJ
ftr-420	1205	34	models	model	NOUN
ftr-420	1205	35	for	for	ADP
ftr-420	1205	36	the	the	DET
ftr-420	1205	37	u.s	u.s	PROPN
ftr-420	1205	38	.	.	PROPN
ftr-420	1205	39	the	the	DET
ftr-420	1205	40	one	one	NUM
ftr-420	1205	41	possible	possible	ADJ
ftr-420	1205	42	exception	exception	NOUN
ftr-420	1205	43	in	in	ADP
ftr-420	1205	44	this	this	DET
ftr-420	1205	45	list	list	NOUN
ftr-420	1205	46	is	be	AUX
ftr-420	1205	47	greece	greece	PROPN
ftr-420	1205	48	.	.	PUNCT
ftr-420	1206	1	see	see	VERB
ftr-420	1206	2	supra	supra	PROPN
ftr-420	1206	3	notes	note	NOUN
ftr-420	1206	4	155	155	NUM
ftr-420	1206	5	,	,	PUNCT
ftr-420	1206	6	157	157	NUM
ftr-420	1206	7	.	.	PUNCT
ftr-420	1206	8	160	160	NUM
ftr-420	1206	9	.	.	PUNCT
ftr-420	1207	1	the	the	DET
ftr-420	1207	2	code	code	NOUN
ftr-420	1207	3	already	already	ADV
ftr-420	1207	4	provides	provide	VERB
ftr-420	1207	5	that	that	SCONJ
ftr-420	1207	6	in	in	ADP
ftr-420	1207	7	cases	case	NOUN
ftr-420	1207	8	where	where	SCONJ
ftr-420	1207	9	information	information	NOUN
ftr-420	1207	10	is	be	AUX
ftr-420	1207	11	shared	share	VERB
ftr-420	1207	12	with	with	ADP
ftr-420	1207	13	federal	federal	ADJ
ftr-420	1207	14	or	or	CCONJ
ftr-420	1207	15	state	state	NOUN
ftr-420	1207	16	agencies	agency	NOUN
ftr-420	1207	17	or	or	CCONJ
ftr-420	1207	18	independent	independent	ADJ
ftr-420	1207	19	contractors	contractor	NOUN
ftr-420	1207	20	pursuant	pursuant	VERB
ftr-420	1207	21	to	to	ADP
ftr-420	1207	22	§	§	PROPN
ftr-420	1207	23	6103	6103	NUM
ftr-420	1207	24	the	the	DET
ftr-420	1207	25	recipients	recipient	NOUN
ftr-420	1207	26	must	must	AUX
ftr-420	1207	27	maintain	maintain	VERB
ftr-420	1207	28	certain	certain	ADJ
ftr-420	1207	29	procedures	procedure	NOUN
ftr-420	1207	30	to	to	PART
ftr-420	1207	31	safeguard	safeguard	VERB
ftr-420	1207	32	the	the	DET
ftr-420	1207	33	confidentiality	confidentiality	NOUN
ftr-420	1207	34	of	of	ADP
ftr-420	1207	35	the	the	DET
ftr-420	1207	36	information	information	NOUN
ftr-420	1207	37	and	and	CCONJ
ftr-420	1207	38	that	that	SCONJ
ftr-420	1207	39	these	these	PRON
ftr-420	1207	40	are	be	AUX
ftr-420	1207	41	subject	subject	ADJ
ftr-420	1207	42	to	to	ADP
ftr-420	1207	43	audit	audit	NOUN
ftr-420	1207	44	by	by	ADP
ftr-420	1207	45	the	the	DET
ftr-420	1207	46	general	general	ADJ
ftr-420	1207	47	accounting	accounting	PROPN
ftr-420	1207	48	office	office	NOUN
ftr-420	1207	49	.	.	PUNCT
ftr-420	1208	1	irc	irc	PROPN
ftr-420	1208	2	§	§	PROPN
ftr-420	1208	3	6103(p	6103(p	NUM
ftr-420	1208	4	)	)	PUNCT
ftr-420	1208	5	.	.	PUNCT
ftr-420	1209	1	161	161	NUM
ftr-420	1209	2	.	.	PUNCT
ftr-420	1210	1	by	by	ADP
ftr-420	1210	2	contrast	contrast	NOUN
ftr-420	1210	3	,	,	PUNCT
ftr-420	1210	4	under	under	ADP
ftr-420	1210	5	the	the	DET
ftr-420	1210	6	draft	draft	NOUN
ftr-420	1210	7	convention	convention	NOUN
ftr-420	1210	8	proposed	propose	VERB
ftr-420	1210	9	by	by	ADP
ftr-420	1210	10	the	the	DET
ftr-420	1210	11	task	task	NOUN
ftr-420	1210	12	force	force	NOUN
ftr-420	1210	13	on	on	ADP
ftr-420	1210	14	information	information	NOUN
ftr-420	1210	15	exchange	exchange	NOUN
ftr-420	1210	16	and	and	CCONJ
ftr-420	1210	17	financial	financial	ADJ
ftr-420	1210	18	privacy	privacy	NOUN
ftr-420	1210	19	,	,	PUNCT
ftr-420	1210	20	see	see	VERB
ftr-420	1210	21	supra	supra	PROPN
ftr-420	1210	22	note	note	PROPN
ftr-420	1210	23	153	153	NUM
ftr-420	1210	24	,	,	PUNCT
ftr-420	1210	25	information	information	NOUN
ftr-420	1210	26	would	would	AUX
ftr-420	1210	27	be	be	AUX
ftr-420	1210	28	exchanged	exchange	VERB
ftr-420	1210	29	only	only	ADV
ftr-420	1210	30	with	with	ADP
ftr-420	1210	31	“	"	PUNCT
ftr-420	1210	32	governments	government	NOUN
ftr-420	1210	33	that	that	SCONJ
ftr-420	1210	34	:	:	PUNCT
ftr-420	1210	35	1	1	X
ftr-420	1210	36	.	.	X
ftr-420	1210	37	are	be	AUX
ftr-420	1210	38	democratic	democratic	ADJ
ftr-420	1210	39	;	;	PUNCT
ftr-420	1210	40	2	2	X
ftr-420	1210	41	.	.	AUX
ftr-420	1210	42	respect	respect	VERB
ftr-420	1210	43	free	free	ADJ
ftr-420	1210	44	markets	market	NOUN
ftr-420	1210	45	,	,	PUNCT
ftr-420	1210	46	private	private	ADJ
ftr-420	1210	47	property	property	NOUN
ftr-420	1210	48	,	,	PUNCT
ftr-420	1210	49	and	and	CCONJ
ftr-420	1210	50	the	the	DET
ftr-420	1210	51	rule	rule	NOUN
ftr-420	1210	52	of	of	ADP
ftr-420	1210	53	law	law	NOUN
ftr-420	1210	54	;	;	PUNCT
ftr-420	1210	55	3	3	X
ftr-420	1210	56	.	.	X
ftr-420	1210	57	can	can	AUX
ftr-420	1210	58	be	be	AUX
ftr-420	1210	59	expected	expect	VERB
ftr-420	1210	60	to	to	PART
ftr-420	1210	61	always	always	ADV
ftr-420	1210	62	use	use	VERB
ftr-420	1210	63	the	the	DET
ftr-420	1210	64	information	information	NOUN
ftr-420	1210	65	in	in	ADP
ftr-420	1210	66	a	a	DET
ftr-420	1210	67	manner	manner	NOUN
ftr-420	1210	68	consistent	consistent	ADJ
ftr-420	1210	69	with	with	ADP
ftr-420	1210	70	u.s	u.s	PROPN
ftr-420	1210	71	.	.	PROPN
ftr-420	1210	72	national	national	PROPN
ftr-420	1210	73	security	security	NOUN
ftr-420	1210	74	interest	interest	NOUN
ftr-420	1210	75	;	;	PUNCT
ftr-420	1211	1	[	[	X
ftr-420	1211	2	and	and	CCONJ
ftr-420	1211	3	]	]	X
ftr-420	1211	4	4	4	X
ftr-420	1211	5	.	.	X
ftr-420	1211	6	have	have	VERB
ftr-420	1211	7	in	in	ADP
ftr-420	1211	8	place	place	NOUN
ftr-420	1211	9	(	(	PUNCT
ftr-420	1211	10	in	in	ADP
ftr-420	1211	11	law	law	NOUN
ftr-420	1211	12	and	and	CCONJ
ftr-420	1211	13	in	in	ADP
ftr-420	1211	14	practice	practice	NOUN
ftr-420	1211	15	)	)	PUNCT
ftr-420	1211	16	adequate	adequate	ADJ
ftr-420	1211	17	safeguards	safeguard	NOUN
ftr-420	1211	18	to	to	PART
ftr-420	1211	19	prevent	prevent	VERB
ftr-420	1211	20	the	the	DET
ftr-420	1211	21	information	information	NOUN
ftr-420	1211	22	from	from	ADP
ftr-420	1211	23	being	be	AUX
ftr-420	1211	24	obtained	obtain	VERB
ftr-420	1211	25	by	by	ADP
ftr-420	1211	26	hostile	hostile	ADJ
ftr-420	1211	27	parties	party	NOUN
ftr-420	1211	28	or	or	CCONJ
ftr-420	1211	29	used	use	VERB
ftr-420	1211	30	for	for	ADP
ftr-420	1211	31	inappropriate	inappropriate	ADJ
ftr-420	1211	32	commercial	commercial	ADJ
ftr-420	1211	33	,	,	PUNCT
ftr-420	1211	34	political	political	ADJ
ftr-420	1211	35	or	or	CCONJ
ftr-420	1211	36	other	other	ADJ
ftr-420	1211	37	purposes	purpose	NOUN
ftr-420	1211	38	.	.	PUNCT
ftr-420	1211	39	”	"	PUNCT
ftr-420	1212	1	task	task	NOUN
ftr-420	1212	2	force	force	NOUN
ftr-420	1212	3	,	,	PUNCT
ftr-420	1212	4	supra	supra	PROPN
ftr-420	1212	5	note	note	NOUN
ftr-420	1212	6	76	76	NUM
ftr-420	1212	7	,	,	PUNCT
ftr-420	1212	8	at	at	ADP
ftr-420	1212	9	¶	¶	PROPN
ftr-420	1212	10	122	122	NUM
ftr-420	1212	11	.	.	PUNCT
ftr-420	1213	1	under	under	ADP
ftr-420	1213	2	this	this	DET
ftr-420	1213	3	draft	draft	NOUN
ftr-420	1213	4	convention	convention	NOUN
ftr-420	1213	5	,	,	PUNCT
ftr-420	1213	6	however	however	ADV
ftr-420	1213	7	,	,	PUNCT
ftr-420	1213	8	information	information	NOUN
ftr-420	1213	9	would	would	AUX
ftr-420	1213	10	be	be	AUX
ftr-420	1213	11	exchanged	exchange	VERB
ftr-420	1213	12	only	only	ADV
ftr-420	1213	13	for	for	ADP
ftr-420	1213	14	national	national	ADJ
ftr-420	1213	15	security	security	NOUN
ftr-420	1213	16	purposes	purpose	NOUN
ftr-420	1213	17	,	,	PUNCT
ftr-420	1213	18	or	or	CCONJ
ftr-420	1213	19	to	to	PART
ftr-420	1213	20	combat	combat	VERB
ftr-420	1213	21	terrorism	terrorism	NOUN
ftr-420	1213	22	,	,	PUNCT
ftr-420	1213	23	or	or	CCONJ
ftr-420	1213	24	serious	serious	ADJ
ftr-420	1213	25	ordinary	ordinary	ADJ
ftr-420	1213	26	law	law	NOUN
ftr-420	1213	27	crimes	crime	NOUN
ftr-420	1213	28	(	(	PUNCT
ftr-420	1213	29	defined	define	VERB
ftr-420	1213	30	so	so	ADV
ftr-420	1213	31	as	as	SCONJ
ftr-420	1213	32	not	not	PART
ftr-420	1213	33	to	to	PART
ftr-420	1213	34	include	include	VERB
ftr-420	1213	35	tax	tax	NOUN
ftr-420	1213	36	evasion	evasion	NOUN
ftr-420	1213	37	)	)	PUNCT
ftr-420	1213	38	.	.	PUNCT
ftr-420	1214	1	see	see	VERB
ftr-420	1214	2	infra	infra	NOUN
ftr-420	1214	3	note	note	VERB
ftr-420	1214	4	197	197	NUM
ftr-420	1214	5	.	.	PUNCT
ftr-420	1215	1	2004	2004	NUM
ftr-420	1215	2	]	]	PUNCT
ftr-420	1215	3	sharing	share	VERB
ftr-420	1215	4	bank	bank	NOUN
ftr-420	1215	5	deposit	deposit	NOUN
ftr-420	1215	6	information	information	NOUN
ftr-420	1215	7	with	with	ADP
ftr-420	1215	8	other	other	ADJ
ftr-420	1215	9	countries	country	NOUN
ftr-420	1215	10	648	648	NUM
ftr-420	1215	11	account	account	NOUN
ftr-420	1215	12	system	system	NOUN
ftr-420	1215	13	,	,	PUNCT
ftr-420	1215	14	with	with	ADP
ftr-420	1215	15	banking	banking	NOUN
ftr-420	1215	16	secrecy	secrecy	NOUN
ftr-420	1215	17	that	that	PRON
ftr-420	1215	18	can	can	AUX
ftr-420	1215	19	not	not	PART
ftr-420	1215	20	be	be	AUX
ftr-420	1215	21	broken	break	VERB
ftr-420	1215	22	by	by	ADP
ftr-420	1215	23	agents	agent	NOUN
ftr-420	1215	24	of	of	ADP
ftr-420	1215	25	the	the	DET
ftr-420	1215	26	looter	looter	NOUN
ftr-420	1215	27	government	government	NOUN
ftr-420	1215	28	.	.	PUNCT
ftr-420	1216	1	without	without	ADP
ftr-420	1216	2	such	such	ADJ
ftr-420	1216	3	access	access	NOUN
ftr-420	1216	4	,	,	PUNCT
ftr-420	1216	5	there	there	PRON
ftr-420	1216	6	is	be	VERB
ftr-420	1216	7	no	no	DET
ftr-420	1216	8	security	security	NOUN
ftr-420	1216	9	of	of	ADP
ftr-420	1216	10	property	property	NOUN
ftr-420	1216	11	,	,	PUNCT
ftr-420	1216	12	and	and	CCONJ
ftr-420	1216	13	we	we	PRON
ftr-420	1216	14	are	be	AUX
ftr-420	1216	15	reduced	reduce	VERB
ftr-420	1216	16	to	to	ADP
ftr-420	1216	17	the	the	DET
ftr-420	1216	18	law	law	NOUN
ftr-420	1216	19	of	of	ADP
ftr-420	1216	20	the	the	DET
ftr-420	1216	21	jungle	jungle	NOUN
ftr-420	1216	22	.	.	PUNCT
ftr-420	1216	23	”	"	PUNCT
ftr-420	1217	1	162	162	NUM
ftr-420	1217	2	in	in	ADP
ftr-420	1217	3	general	general	ADJ
ftr-420	1217	4	,	,	PUNCT
ftr-420	1217	5	each	each	DET
ftr-420	1217	6	country	country	NOUN
ftr-420	1217	7	is	be	AUX
ftr-420	1217	8	considered	consider	VERB
ftr-420	1217	9	to	to	PART
ftr-420	1217	10	have	have	VERB
ftr-420	1217	11	the	the	DET
ftr-420	1217	12	right	right	NOUN
ftr-420	1217	13	to	to	PART
ftr-420	1217	14	make	make	VERB
ftr-420	1217	15	its	its	PRON
ftr-420	1217	16	own	own	ADJ
ftr-420	1217	17	decisions	decision	NOUN
ftr-420	1217	18	(	(	PUNCT
ftr-420	1217	19	through	through	ADP
ftr-420	1217	20	its	its	PRON
ftr-420	1217	21	own	own	ADJ
ftr-420	1217	22	political	political	ADJ
ftr-420	1217	23	system	system	NOUN
ftr-420	1217	24	)	)	PUNCT
ftr-420	1217	25	about	about	ADP
ftr-420	1217	26	taxing	tax	VERB
ftr-420	1217	27	its	its	PRON
ftr-420	1217	28	residents	resident	NOUN
ftr-420	1217	29	;	;	PUNCT
ftr-420	1217	30	these163	these163	PROPN
ftr-420	1217	31	decisions	decision	NOUN
ftr-420	1217	32	require	require	VERB
ftr-420	1217	33	reaching	reach	VERB
ftr-420	1217	34	a	a	DET
ftr-420	1217	35	consensus	consensus	NOUN
ftr-420	1217	36	about	about	ADP
ftr-420	1217	37	what	what	DET
ftr-420	1217	38	level	level	NOUN
ftr-420	1217	39	of	of	ADP
ftr-420	1217	40	government	government	NOUN
ftr-420	1217	41	services	service	NOUN
ftr-420	1217	42	should	should	AUX
ftr-420	1217	43	be	be	AUX
ftr-420	1217	44	provided	provide	VERB
ftr-420	1217	45	and	and	CCONJ
ftr-420	1217	46	how	how	SCONJ
ftr-420	1217	47	the	the	DET
ftr-420	1217	48	burden	burden	NOUN
ftr-420	1217	49	thereof	thereof	ADV
ftr-420	1217	50	should	should	AUX
ftr-420	1217	51	be	be	AUX
ftr-420	1217	52	distributed	distribute	VERB
ftr-420	1217	53	,	,	PUNCT
ftr-420	1217	54	and	and	CCONJ
ftr-420	1217	55	views	view	NOUN
ftr-420	1217	56	on	on	ADP
ftr-420	1217	57	these	these	DET
ftr-420	1217	58	matters	matter	NOUN
ftr-420	1217	59	often	often	ADV
ftr-420	1217	60	vary	vary	VERB
ftr-420	1217	61	between	between	ADP
ftr-420	1217	62	(	(	PUNCT
ftr-420	1217	63	as	as	ADV
ftr-420	1217	64	well	well	ADV
ftr-420	1217	65	as	as	ADP
ftr-420	1217	66	within	within	ADJ
ftr-420	1217	67	)	)	PUNCT
ftr-420	1217	68	countries	country	NOUN
ftr-420	1217	69	.	.	PUNCT
ftr-420	1218	1	any164	any164	NOUN
ftr-420	1218	2	scrutiny	scrutiny	NOUN
ftr-420	1218	3	of	of	ADP
ftr-420	1218	4	such	such	ADJ
ftr-420	1218	5	decisions	decision	NOUN
ftr-420	1218	6	by	by	ADP
ftr-420	1218	7	the	the	DET
ftr-420	1218	8	international	international	ADJ
ftr-420	1218	9	community	community	NOUN
ftr-420	1218	10	would	would	AUX
ftr-420	1218	11	be	be	AUX
ftr-420	1218	12	quite	quite	ADV
ftr-420	1218	13	limited	limited	ADJ
ftr-420	1218	14	;	;	PUNCT
ftr-420	1218	15	there	there	PRON
ftr-420	1218	16	is	be	VERB
ftr-420	1218	17	no	no	DET
ftr-420	1218	18	international	international	ADJ
ftr-420	1218	19	consensus	consensus	NOUN
ftr-420	1218	20	regarding	regard	VERB
ftr-420	1218	21	the	the	DET
ftr-420	1218	22	appropriate	appropriate	ADJ
ftr-420	1218	23	level	level	NOUN
ftr-420	1218	24	or	or	CCONJ
ftr-420	1218	25	distribution	distribution	NOUN
ftr-420	1218	26	of	of	ADP
ftr-420	1218	27	taxes	taxis	NOUN
ftr-420	1218	28	;	;	PUNCT
ftr-420	1218	29	only	only	ADV
ftr-420	1218	30	in	in	ADP
ftr-420	1218	31	extreme	extreme	ADJ
ftr-420	1218	32	cases	case	NOUN
ftr-420	1218	33	(	(	PUNCT
ftr-420	1218	34	usually	usually	ADV
ftr-420	1218	35	involving	involve	VERB
ftr-420	1218	36	discrimination	discrimination	NOUN
ftr-420	1218	37	on	on	ADP
ftr-420	1218	38	the	the	DET
ftr-420	1218	39	basis	basis	NOUN
ftr-420	1218	40	of	of	ADP
ftr-420	1218	41	race	race	NOUN
ftr-420	1218	42	,	,	PUNCT
ftr-420	1218	43	sex	sex	NOUN
ftr-420	1218	44	,	,	PUNCT
ftr-420	1218	45	ethnicity	ethnicity	NOUN
ftr-420	1218	46	,	,	PUNCT
ftr-420	1218	47	religion	religion	NOUN
ftr-420	1218	48	or	or	CCONJ
ftr-420	1218	49	political	political	ADJ
ftr-420	1218	50	views	view	NOUN
ftr-420	1218	51	)	)	PUNCT
ftr-420	1218	52	,	,	PUNCT
ftr-420	1218	53	would	would	AUX
ftr-420	1218	54	substantive	substantive	ADJ
ftr-420	1218	55	rules	rule	NOUN
ftr-420	1218	56	of	of	ADP
ftr-420	1218	57	taxation	taxation	NOUN
ftr-420	1218	58	be	be	AUX
ftr-420	1218	59	considered	consider	VERB
ftr-420	1218	60	to	to	PART
ftr-420	1218	61	involve	involve	VERB
ftr-420	1218	62	a	a	DET
ftr-420	1218	63	violation	violation	NOUN
ftr-420	1218	64	of	of	ADP
ftr-420	1218	65	human165	human165	PROPN
ftr-420	1218	66	rights	right	NOUN
ftr-420	1218	67	.	.	PUNCT
ftr-420	1219	1	if	if	SCONJ
ftr-420	1219	2	the	the	DET
ftr-420	1219	3	residence	residence	NOUN
ftr-420	1219	4	country	country	NOUN
ftr-420	1219	5	’s	’s	PART
ftr-420	1219	6	tax	tax	NOUN
ftr-420	1219	7	system	system	NOUN
ftr-420	1219	8	does	do	AUX
ftr-420	1219	9	not	not	PART
ftr-420	1219	10	have	have	VERB
ftr-420	1219	11	flaws	flaw	NOUN
ftr-420	1219	12	of	of	ADP
ftr-420	1219	13	such	such	ADJ
ftr-420	1219	14	an166	an166	PROPN
ftr-420	1219	15	162	162	NUM
ftr-420	1219	16	.	.	PUNCT
ftr-420	1220	1	see	see	VERB
ftr-420	1220	2	,	,	PUNCT
ftr-420	1220	3	e.g.	e.g.	ADV
ftr-420	1220	4	,	,	PUNCT
ftr-420	1220	5	martin	martin	PROPN
ftr-420	1220	6	hutchinson	hutchinson	PROPN
ftr-420	1220	7	,	,	PUNCT
ftr-420	1220	8	upi	upi	PROPN
ftr-420	1220	9	business	business	NOUN
ftr-420	1220	10	and	and	CCONJ
ftr-420	1220	11	economics	economic	NOUN
ftr-420	1220	12	editor	editor	NOUN
ftr-420	1220	13	,	,	PUNCT
ftr-420	1220	14	bank	bank	NOUN
ftr-420	1220	15	secrecy	secrecy	NOUN
ftr-420	1220	16	–	–	PUNCT
ftr-420	1220	17	key	key	ADJ
ftr-420	1220	18	civil	civil	ADJ
ftr-420	1220	19	liberty	liberty	NOUN
ftr-420	1220	20	,	,	PUNCT
ftr-420	1220	21	united	united	PROPN
ftr-420	1220	22	press	press	PROPN
ftr-420	1220	23	international	international	PROPN
ftr-420	1220	24	,	,	PUNCT
ftr-420	1220	25	oct	oct	PROPN
ftr-420	1220	26	.	.	PROPN
ftr-420	1220	27	4	4	NUM
ftr-420	1220	28	,	,	PUNCT
ftr-420	1220	29	2001	2001	NUM
ftr-420	1220	30	,	,	PUNCT
ftr-420	1220	31	available	available	ADJ
ftr-420	1220	32	on	on	ADP
ftr-420	1220	33	lexis	lexis	NOUN
ftr-420	1220	34	.	.	PUNCT
ftr-420	1221	1	163	163	NUM
ftr-420	1221	2	.	.	PUNCT
ftr-420	1222	1	see	see	VERB
ftr-420	1222	2	roin	roin	PROPN
ftr-420	1222	3	,	,	PUNCT
ftr-420	1222	4	supra	supra	PROPN
ftr-420	1222	5	note	note	NOUN
ftr-420	1222	6	111	111	NUM
ftr-420	1222	7	,	,	PUNCT
ftr-420	1222	8	at	at	ADP
ftr-420	1222	9	597	597	NUM
ftr-420	1222	10	,	,	PUNCT
ftr-420	1222	11	noting	note	VERB
ftr-420	1222	12	that	that	SCONJ
ftr-420	1222	13	“	"	PUNCT
ftr-420	1222	14	[	[	X
ftr-420	1222	15	w]hether	w]hether	ADP
ftr-420	1222	16	rational	rational	ADJ
ftr-420	1222	17	or	or	CCONJ
ftr-420	1222	18	not	not	PART
ftr-420	1222	19	,	,	PUNCT
ftr-420	1222	20	most	most	ADJ
ftr-420	1222	21	countries	country	NOUN
ftr-420	1222	22	consider	consider	VERB
ftr-420	1222	23	the	the	DET
ftr-420	1222	24	design	design	NOUN
ftr-420	1222	25	of	of	ADP
ftr-420	1222	26	tax	tax	NOUN
ftr-420	1222	27	systems	system	NOUN
ftr-420	1222	28	to	to	PART
ftr-420	1222	29	be	be	AUX
ftr-420	1222	30	a	a	DET
ftr-420	1222	31	national	national	ADJ
ftr-420	1222	32	prerogative	prerogative	NOUN
ftr-420	1222	33	,	,	PUNCT
ftr-420	1222	34	and	and	CCONJ
ftr-420	1222	35	foreign	foreign	ADJ
ftr-420	1222	36	influences	influence	NOUN
ftr-420	1222	37	thereon	thereon	NOUN
ftr-420	1222	38	to	to	PART
ftr-420	1222	39	be	be	AUX
ftr-420	1222	40	an	an	DET
ftr-420	1222	41	intolerable	intolerable	ADJ
ftr-420	1222	42	intrusion	intrusion	NOUN
ftr-420	1222	43	.	.	PUNCT
ftr-420	1222	44	”	"	PUNCT
ftr-420	1223	1	164	164	NUM
ftr-420	1223	2	.	.	PUNCT
ftr-420	1224	1	see	see	VERB
ftr-420	1224	2	roin	roin	NOUN
ftr-420	1224	3	,	,	PUNCT
ftr-420	1224	4	supra	supra	PROPN
ftr-420	1224	5	note	note	NOUN
ftr-420	1224	6	111	111	NUM
ftr-420	1224	7	,	,	PUNCT
ftr-420	1224	8	at	at	ADP
ftr-420	1224	9	552	552	NUM
ftr-420	1224	10	,	,	PUNCT
ftr-420	1224	11	noting	note	VERB
ftr-420	1224	12	that	that	SCONJ
ftr-420	1224	13	“	"	PUNCT
ftr-420	1224	14	[	[	X
ftr-420	1224	15	i]n	i]n	VERB
ftr-420	1224	16	a	a	DET
ftr-420	1224	17	simple	simple	ADJ
ftr-420	1224	18	world	world	NOUN
ftr-420	1224	19	consisting	consist	VERB
ftr-420	1224	20	of	of	ADP
ftr-420	1224	21	a	a	DET
ftr-420	1224	22	single	single	ADJ
ftr-420	1224	23	jurisdiction	jurisdiction	NOUN
ftr-420	1224	24	,	,	PUNCT
ftr-420	1224	25	that	that	DET
ftr-420	1224	26	jurisdiction	jurisdiction	NOUN
ftr-420	1224	27	would	would	AUX
ftr-420	1224	28	choose	choose	VERB
ftr-420	1224	29	its	its	PRON
ftr-420	1224	30	tax	tax	NOUN
ftr-420	1224	31	system	system	NOUN
ftr-420	1224	32	and	and	CCONJ
ftr-420	1224	33	its	its	PRON
ftr-420	1224	34	tax	tax	NOUN
ftr-420	1224	35	levels	level	NOUN
ftr-420	1224	36	based	base	VERB
ftr-420	1224	37	on	on	ADP
ftr-420	1224	38	its	its	PRON
ftr-420	1224	39	residents	resident	NOUN
ftr-420	1224	40	’	'	PUNCT
ftr-420	1224	41	(	(	PUNCT
ftr-420	1224	42	or	or	CCONJ
ftr-420	1224	43	leaders	leader	NOUN
ftr-420	1224	44	’	'	PUNCT
ftr-420	1224	45	)	)	PUNCT
ftr-420	1224	46	evaluation	evaluation	NOUN
ftr-420	1224	47	of	of	ADP
ftr-420	1224	48	the	the	DET
ftr-420	1224	49	social	social	ADJ
ftr-420	1224	50	needs	need	NOUN
ftr-420	1224	51	and	and	CCONJ
ftr-420	1224	52	desires	desire	NOUN
ftr-420	1224	53	of	of	ADP
ftr-420	1224	54	the	the	DET
ftr-420	1224	55	populace	populace	NOUN
ftr-420	1224	56	;	;	PUNCT
ftr-420	1224	57	”	"	PUNCT
ftr-420	1224	58	i	i	PRON
ftr-420	1224	59	d.	d.	PROPN
ftr-420	1224	60	at	at	ADP
ftr-420	1224	61	557	557	NUM
ftr-420	1224	62	,	,	PUNCT
ftr-420	1224	63	noting	note	VERB
ftr-420	1224	64	that	that	SCONJ
ftr-420	1224	65	“	"	PUNCT
ftr-420	1224	66	residents	resident	NOUN
ftr-420	1224	67	of	of	ADP
ftr-420	1224	68	different	different	ADJ
ftr-420	1224	69	countries	country	NOUN
ftr-420	1224	70	may	may	AUX
ftr-420	1224	71	have	have	VERB
ftr-420	1224	72	different	different	ADJ
ftr-420	1224	73	preferences	preference	NOUN
ftr-420	1224	74	regarding	regard	VERB
ftr-420	1224	75	the	the	DET
ftr-420	1224	76	mix	mix	NOUN
ftr-420	1224	77	between	between	ADP
ftr-420	1224	78	publicly	publicly	ADV
ftr-420	1224	79	and	and	CCONJ
ftr-420	1224	80	privately	privately	ADV
ftr-420	1224	81	supplied	supply	VERB
ftr-420	1224	82	services	service	NOUN
ftr-420	1224	83	that	that	PRON
ftr-420	1224	84	affect	affect	VERB
ftr-420	1224	85	the	the	DET
ftr-420	1224	86	level	level	NOUN
ftr-420	1224	87	(	(	PUNCT
ftr-420	1224	88	and	and	CCONJ
ftr-420	1224	89	thus	thus	ADV
ftr-420	1224	90	the	the	DET
ftr-420	1224	91	cost	cost	NOUN
ftr-420	1224	92	)	)	PUNCT
ftr-420	1224	93	of	of	ADP
ftr-420	1224	94	maintaining	maintain	VERB
ftr-420	1224	95	their	their	PRON
ftr-420	1224	96	public	public	ADJ
ftr-420	1224	97	sectors	sector	NOUN
ftr-420	1224	98	;	;	PUNCT
ftr-420	1224	99	”	"	PUNCT
ftr-420	1224	100	i	i	PRON
ftr-420	1224	101	d.	d.	PROPN
ftr-420	1224	102	,	,	PUNCT
ftr-420	1224	103	at	at	ADP
ftr-420	1224	104	581	581	NUM
ftr-420	1224	105	,	,	PUNCT
ftr-420	1224	106	arguing	argue	VERB
ftr-420	1224	107	that	that	SCONJ
ftr-420	1224	108	“	"	PUNCT
ftr-420	1224	109	the	the	DET
ftr-420	1224	110	whole	whole	ADJ
ftr-420	1224	111	point	point	NOUN
ftr-420	1224	112	of	of	ADP
ftr-420	1224	113	the	the	DET
ftr-420	1224	114	political	political	ADJ
ftr-420	1224	115	process	process	NOUN
ftr-420	1224	116	is	be	AUX
ftr-420	1224	117	to	to	PART
ftr-420	1224	118	aggregate	aggregate	VERB
ftr-420	1224	119	[	[	X
ftr-420	1224	120	the	the	DET
ftr-420	1224	121	variety	variety	NOUN
ftr-420	1224	122	of	of	ADP
ftr-420	1224	123	]	]	PUNCT
ftr-420	1224	124	views	view	NOUN
ftr-420	1224	125	to	to	PART
ftr-420	1224	126	reach	reach	VERB
ftr-420	1224	127	a	a	DET
ftr-420	1224	128	collective	collective	ADJ
ftr-420	1224	129	‘	'	PUNCT
ftr-420	1224	130	consensus	consensus	NOUN
ftr-420	1224	131	’	'	PUNCT
ftr-420	1224	132	according	accord	VERB
ftr-420	1224	133	to	to	ADP
ftr-420	1224	134	which	which	PRON
ftr-420	1224	135	the	the	DET
ftr-420	1224	136	society	society	NOUN
ftr-420	1224	137	can	can	AUX
ftr-420	1224	138	function	function	VERB
ftr-420	1224	139	.	.	PUNCT
ftr-420	1224	140	”	"	PUNCT
ftr-420	1225	1	165	165	NUM
ftr-420	1225	2	.	.	PUNCT
ftr-420	1226	1	see	see	VERB
ftr-420	1226	2	roin	roin	NOUN
ftr-420	1226	3	,	,	PUNCT
ftr-420	1226	4	supra	supra	PROPN
ftr-420	1226	5	note	note	NOUN
ftr-420	1226	6	111	111	NUM
ftr-420	1226	7	,	,	PUNCT
ftr-420	1226	8	at	at	ADP
ftr-420	1226	9	n.	n.	PROPN
ftr-420	1226	10	180	180	NUM
ftr-420	1226	11	,	,	PUNCT
ftr-420	1226	12	noting	note	VERB
ftr-420	1226	13	that	that	SCONJ
ftr-420	1226	14	“	"	PUNCT
ftr-420	1226	15	[	[	X
ftr-420	1226	16	i]ndividuals	i]ndividual	NOUN
ftr-420	1226	17	’	'	PUNCT
ftr-420	1226	18	definitions	definition	NOUN
ftr-420	1226	19	of	of	ADP
ftr-420	1226	20	‘	'	PUNCT
ftr-420	1226	21	oppressive	oppressive	ADJ
ftr-420	1226	22	and	and	CCONJ
ftr-420	1226	23	confiscatory	confiscatory	NOUN
ftr-420	1226	24	’	'	PUNCT
ftr-420	1226	25	may	may	AUX
ftr-420	1226	26	differ	differ	VERB
ftr-420	1226	27	.	.	PUNCT
ftr-420	1226	28	”	"	PUNCT
ftr-420	1227	1	166	166	NUM
ftr-420	1227	2	.	.	PUNCT
ftr-420	1228	1	recently	recently	ADV
ftr-420	1228	2	,	,	PUNCT
ftr-420	1228	3	philip	philip	PROPN
ftr-420	1228	4	baker	baker	PROPN
ftr-420	1228	5	has	have	AUX
ftr-420	1228	6	written	write	VERB
ftr-420	1228	7	an	an	DET
ftr-420	1228	8	analysis	analysis	NOUN
ftr-420	1228	9	of	of	ADP
ftr-420	1228	10	240	240	NUM
ftr-420	1228	11	cases	case	NOUN
ftr-420	1228	12	involving	involve	VERB
ftr-420	1228	13	taxation	taxation	NOUN
ftr-420	1228	14	that	that	PRON
ftr-420	1228	15	were	be	AUX
ftr-420	1228	16	decided	decide	VERB
ftr-420	1228	17	by	by	ADP
ftr-420	1228	18	the	the	DET
ftr-420	1228	19	european	european	PROPN
ftr-420	1228	20	commission	commission	PROPN
ftr-420	1228	21	on	on	ADP
ftr-420	1228	22	human	human	ADJ
ftr-420	1228	23	rights	right	NOUN
ftr-420	1228	24	and	and	CCONJ
ftr-420	1228	25	the	the	DET
ftr-420	1228	26	european	european	PROPN
ftr-420	1228	27	court	court	PROPN
ftr-420	1228	28	of	of	ADP
ftr-420	1228	29	human	human	ADJ
ftr-420	1228	30	rights	right	NOUN
ftr-420	1228	31	during	during	ADP
ftr-420	1228	32	period	period	NOUN
ftr-420	1228	33	1959	1959	NUM
ftr-420	1228	34	-	-	SYM
ftr-420	1228	35	2000	2000	NUM
ftr-420	1228	36	.	.	PUNCT
ftr-420	1229	1	philip	philip	PROPN
ftr-420	1229	2	baker	baker	PROPN
ftr-420	1229	3	,	,	PUNCT
ftr-420	1229	4	taxation	taxation	NOUN
ftr-420	1229	5	and	and	CCONJ
ftr-420	1229	6	the	the	DET
ftr-420	1229	7	european	european	PROPN
ftr-420	1229	8	convention	convention	PROPN
ftr-420	1229	9	on	on	ADP
ftr-420	1229	10	human	human	ADJ
ftr-420	1229	11	rights	right	NOUN
ftr-420	1229	12	,	,	PUNCT
ftr-420	1229	13	british	british	ADJ
ftr-420	1229	14	tax	tax	NOUN
ftr-420	1229	15	review	review	PROPN
ftr-420	1229	16	,	,	PUNCT
ftr-420	1229	17	211	211	NUM
ftr-420	1229	18	-	-	SYM
ftr-420	1229	19	377	377	NUM
ftr-420	1229	20	(	(	PUNCT
ftr-420	1229	21	2000	2000	NUM
ftr-420	1229	22	)	)	PUNCT
ftr-420	1229	23	.	.	PUNCT
ftr-420	1230	1	these	these	DET
ftr-420	1230	2	decisions	decision	NOUN
ftr-420	1230	3	interpret	interpret	VERB
ftr-420	1230	4	the	the	DET
ftr-420	1230	5	european	european	PROPN
ftr-420	1230	6	convention	convention	PROPN
ftr-420	1230	7	on	on	ADP
ftr-420	1230	8	human	human	ADJ
ftr-420	1230	9	rights	right	NOUN
ftr-420	1230	10	,	,	PUNCT
ftr-420	1230	11	including	include	VERB
ftr-420	1230	12	protocols	protocol	NOUN
ftr-420	1230	13	.	.	PUNCT
ftr-420	1231	1	see	see	VERB
ftr-420	1231	2	convention	convention	NOUN
ftr-420	1231	3	for	for	ADP
ftr-420	1231	4	the	the	DET
ftr-420	1231	5	protection	protection	NOUN
ftr-420	1231	6	of	of	ADP
ftr-420	1231	7	human	human	ADJ
ftr-420	1231	8	rights	right	NOUN
ftr-420	1231	9	and	and	CCONJ
ftr-420	1231	10	fundamental	fundamental	ADJ
ftr-420	1231	11	freedoms	freedom	NOUN
ftr-420	1231	12	,	,	PUNCT
ftr-420	1231	13	signed	sign	VERB
ftr-420	1231	14	at	at	ADP
ftr-420	1231	15	rome	rome	PROPN
ftr-420	1231	16	on	on	ADP
ftr-420	1231	17	november	november	PROPN
ftr-420	1231	18	4	4	NUM
ftr-420	1231	19	,	,	PUNCT
ftr-420	1231	20	1950	1950	NUM
ftr-420	1231	21	(	(	PUNCT
ftr-420	1231	22	ets	et	VERB
ftr-420	1231	23	no	no	INTJ
ftr-420	1231	24	.	.	NOUN
ftr-420	1231	25	5	5	NUM
ftr-420	1231	26	)	)	PUNCT
ftr-420	1231	27	,	,	PUNCT
ftr-420	1231	28	and	and	CCONJ
ftr-420	1231	29	protocol	protocol	VERB
ftr-420	1231	30	no	no	INTJ
ftr-420	1231	31	.	.	PROPN
ftr-420	1231	32	1	1	NUM
ftr-420	1231	33	,	,	PUNCT
ftr-420	1231	34	march	march	PROPN
ftr-420	1231	35	20	20	NUM
ftr-420	1231	36	,	,	PUNCT
ftr-420	1231	37	1952	1952	NUM
ftr-420	1231	38	(	(	PUNCT
ftr-420	1231	39	ets	et	VERB
ftr-420	1231	40	no	no	INTJ
ftr-420	1231	41	.	.	NOUN
ftr-420	1231	42	9	9	NUM
ftr-420	1231	43	)	)	PUNCT
ftr-420	1231	44	.	.	PUNCT
ftr-420	1232	1	there	there	PRON
ftr-420	1232	2	are	be	VERB
ftr-420	1232	3	44	44	NUM
ftr-420	1232	4	parties	party	NOUN
ftr-420	1232	5	to	to	ADP
ftr-420	1232	6	the	the	DET
ftr-420	1232	7	convention	convention	NOUN
ftr-420	1232	8	.	.	PUNCT
ftr-420	1233	1	see	see	VERB
ftr-420	1233	2	http://www.coe.fr	http://www.coe.fr	PROPN
ftr-420	1233	3	.	.	PUNCT
ftr-420	1233	4	article	article	PROPN
ftr-420	1233	5	1	1	NUM
ftr-420	1233	6	of	of	ADP
ftr-420	1233	7	protocol	protocol	NOUN
ftr-420	1233	8	no	no	INTJ
ftr-420	1233	9	.	.	NOUN
ftr-420	1233	10	1	1	NUM
ftr-420	1233	11	is	be	AUX
ftr-420	1233	12	entitled	entitle	VERB
ftr-420	1233	13	the	the	DET
ftr-420	1233	14	protection	protection	NOUN
ftr-420	1233	15	of	of	ADP
ftr-420	1233	16	property	property	NOUN
ftr-420	1233	17	.	.	PUNCT
ftr-420	1234	1	it	it	PRON
ftr-420	1234	2	provides	provide	VERB
ftr-420	1234	3	:	:	PUNCT
ftr-420	1234	4	“	"	PUNCT
ftr-420	1234	5	every	every	DET
ftr-420	1234	6	natural	natural	ADJ
ftr-420	1234	7	.	.	PUNCT
ftr-420	1234	8	.	.	PUNCT
ftr-420	1234	9	.	.	PUNCT
ftr-420	1235	1	person	person	NOUN
ftr-420	1235	2	is	be	AUX
ftr-420	1235	3	entitled	entitle	VERB
ftr-420	1235	4	to	to	ADP
ftr-420	1235	5	the	the	DET
ftr-420	1235	6	peaceful	peaceful	ADJ
ftr-420	1235	7	enjoyment	enjoyment	NOUN
ftr-420	1235	8	of	of	ADP
ftr-420	1235	9	his	his	PRON
ftr-420	1235	10	possessions	possession	NOUN
ftr-420	1235	11	.	.	PUNCT
ftr-420	1236	1	no	no	DET
ftr-420	1236	2	one	one	NOUN
ftr-420	1236	3	shall	shall	AUX
ftr-420	1236	4	be	be	AUX
ftr-420	1236	5	deprived	deprive	VERB
ftr-420	1236	6	of	of	ADP
ftr-420	1236	7	his	his	PRON
ftr-420	1236	8	possessions	possession	NOUN
ftr-420	1236	9	except	except	SCONJ
ftr-420	1236	10	in	in	ADP
ftr-420	1236	11	the	the	DET
ftr-420	1236	12	public	public	ADJ
ftr-420	1236	13	interest	interest	NOUN
ftr-420	1236	14	and	and	CCONJ
ftr-420	1236	15	subject	subject	ADJ
ftr-420	1236	16	to	to	ADP
ftr-420	1236	17	the	the	DET
ftr-420	1236	18	conditions	condition	NOUN
ftr-420	1236	19	provided	provide	VERB
ftr-420	1236	20	for	for	ADP
ftr-420	1236	21	by	by	ADP
ftr-420	1236	22	law	law	NOUN
ftr-420	1236	23	and	and	CCONJ
ftr-420	1236	24	by	by	ADP
ftr-420	1236	25	the	the	DET
ftr-420	1236	26	general	general	ADJ
ftr-420	1236	27	principles	principle	NOUN
ftr-420	1236	28	of	of	ADP
ftr-420	1236	29	international	international	ADJ
ftr-420	1236	30	law	law	NOUN
ftr-420	1236	31	.	.	PUNCT
ftr-420	1237	1	the	the	DET
ftr-420	1237	2	preceding	precede	VERB
ftr-420	1237	3	provisions	provision	NOUN
ftr-420	1237	4	shall	shall	AUX
ftr-420	1237	5	not	not	PART
ftr-420	1237	6	,	,	PUNCT
ftr-420	1237	7	however	however	ADV
ftr-420	1237	8	,	,	PUNCT
ftr-420	1237	9	in	in	ADP
ftr-420	1237	10	any	any	DET
ftr-420	1237	11	way	way	NOUN
ftr-420	1237	12	impair	impair	VERB
ftr-420	1237	13	the	the	DET
ftr-420	1237	14	right	right	NOUN
ftr-420	1237	15	of	of	ADP
ftr-420	1237	16	a	a	DET
ftr-420	1237	17	state	state	NOUN
ftr-420	1237	18	to	to	PART
ftr-420	1237	19	enforce	enforce	VERB
ftr-420	1237	20	such	such	ADJ
ftr-420	1237	21	laws	law	NOUN
ftr-420	1237	22	as	as	SCONJ
ftr-420	1237	23	it	it	PRON
ftr-420	1237	24	630	630	NUM
ftr-420	1237	25	florida	florida	PROPN
ftr-420	1237	26	tax	tax	NOUN
ftr-420	1237	27	review	review	NOUN
ftr-420	1237	28	[	[	X
ftr-420	1237	29	vol.6:6	vol.6:6	X
ftr-420	1237	30	extreme	extreme	ADJ
ftr-420	1237	31	nature	nature	NOUN
ftr-420	1237	32	,	,	PUNCT
ftr-420	1237	33	then	then	ADV
ftr-420	1237	34	the	the	DET
ftr-420	1237	35	depositor	depositor	NOUN
ftr-420	1237	36	is	be	AUX
ftr-420	1237	37	not	not	PART
ftr-420	1237	38	entitled	entitle	VERB
ftr-420	1237	39	to	to	PART
ftr-420	1237	40	assurance	assurance	VERB
ftr-420	1237	41	that	that	DET
ftr-420	1237	42	information	information	NOUN
ftr-420	1237	43	about	about	ADP
ftr-420	1237	44	his	his	PRON
ftr-420	1237	45	deposit	deposit	NOUN
ftr-420	1237	46	will	will	AUX
ftr-420	1237	47	be	be	AUX
ftr-420	1237	48	kept	keep	VERB
ftr-420	1237	49	from	from	ADP
ftr-420	1237	50	the	the	DET
ftr-420	1237	51	tax	tax	NOUN
ftr-420	1237	52	authorities	authority	NOUN
ftr-420	1237	53	of	of	ADP
ftr-420	1237	54	his	his	PRON
ftr-420	1237	55	residence	residence	NOUN
ftr-420	1237	56	country	country	NOUN
ftr-420	1237	57	.	.	PUNCT
ftr-420	1238	1	167	167	NUM
ftr-420	1238	2	critics	critic	NOUN
ftr-420	1238	3	of	of	ADP
ftr-420	1238	4	the	the	DET
ftr-420	1238	5	treasury	treasury	PROPN
ftr-420	1238	6	’s	’s	PART
ftr-420	1238	7	proposed	propose	VERB
ftr-420	1238	8	regulation	regulation	NOUN
ftr-420	1238	9	suggest	suggest	VERB
ftr-420	1238	10	that	that	SCONJ
ftr-420	1238	11	this	this	DET
ftr-420	1238	12	initiative	initiative	NOUN
ftr-420	1238	13	will	will	AUX
ftr-420	1238	14	inevitably	inevitably	ADV
ftr-420	1238	15	lead	lead	VERB
ftr-420	1238	16	to	to	ADP
ftr-420	1238	17	indiscriminate	indiscriminate	ADJ
ftr-420	1238	18	sharing	sharing	NOUN
ftr-420	1238	19	of	of	ADP
ftr-420	1238	20	tax	tax	NOUN
ftr-420	1238	21	information	information	NOUN
ftr-420	1238	22	with	with	ADP
ftr-420	1238	23	all	all	DET
ftr-420	1238	24	countries	country	NOUN
ftr-420	1238	25	(	(	PUNCT
ftr-420	1238	26	necessarily	necessarily	ADV
ftr-420	1238	27	resulting	result	VERB
ftr-420	1238	28	in	in	ADP
ftr-420	1238	29	some	some	DET
ftr-420	1238	30	misuse	misuse	NOUN
ftr-420	1238	31	of	of	ADP
ftr-420	1238	32	information	information	NOUN
ftr-420	1238	33	)	)	PUNCT
ftr-420	1238	34	.	.	PUNCT
ftr-420	1239	1	they	they	PRON
ftr-420	1239	2	note	note	VERB
ftr-420	1239	3	that	that	SCONJ
ftr-420	1239	4	the	the	DET
ftr-420	1239	5	treasury	treasury	NOUN
ftr-420	1239	6	left	leave	VERB
ftr-420	1239	7	open	open	VERB
ftr-420	1239	8	the	the	DET
ftr-420	1239	9	possibility	possibility	NOUN
ftr-420	1239	10	of	of	ADP
ftr-420	1239	11	adding	add	VERB
ftr-420	1239	12	to	to	ADP
ftr-420	1239	13	the	the	DET
ftr-420	1239	14	list	list	NOUN
ftr-420	1239	15	of	of	ADP
ftr-420	1239	16	16	16	NUM
ftr-420	1239	17	countries	country	NOUN
ftr-420	1239	18	in	in	ADP
ftr-420	1239	19	the	the	DET
ftr-420	1239	20	future	future	NOUN
ftr-420	1239	21	,	,	PUNCT
ftr-420	1239	22	and	and	CCONJ
ftr-420	1239	23	they	they	PRON
ftr-420	1239	24	view	view	VERB
ftr-420	1239	25	the	the	DET
ftr-420	1239	26	proposed	propose	VERB
ftr-420	1239	27	regulation	regulation	NOUN
ftr-420	1239	28	,	,	PUNCT
ftr-420	1239	29	the	the	DET
ftr-420	1239	30	eu	eu	PROPN
ftr-420	1239	31	savings	saving	NOUN
ftr-420	1239	32	directive	directive	NOUN
ftr-420	1239	33	,	,	PUNCT
ftr-420	1239	34	and168	and168	ADP
ftr-420	1239	35	the	the	DET
ftr-420	1239	36	oecd	oecd	PROPN
ftr-420	1239	37	information	information	NOUN
ftr-420	1239	38	-	-	PUNCT
ftr-420	1239	39	exchange	exchange	NOUN
ftr-420	1239	40	initiative	initiative	NOUN
ftr-420	1239	41	as	as	ADP
ftr-420	1239	42	leading	lead	VERB
ftr-420	1239	43	to	to	ADP
ftr-420	1239	44	widespread	widespread	ADJ
ftr-420	1239	45	,	,	PUNCT
ftr-420	1239	46	automatic	automatic	ADJ
ftr-420	1239	47	information	information	NOUN
ftr-420	1239	48	sharing	sharing	NOUN
ftr-420	1239	49	,	,	PUNCT
ftr-420	1239	50	epitomized	epitomize	VERB
ftr-420	1239	51	by	by	ADP
ftr-420	1239	52	the	the	DET
ftr-420	1239	53	so	so	ADV
ftr-420	1239	54	-	-	PUNCT
ftr-420	1239	55	called	call	VERB
ftr-420	1239	56	“	"	PUNCT
ftr-420	1239	57	international	international	ADJ
ftr-420	1239	58	tax169	tax169	PROPN
ftr-420	1239	59	deems	deem	NOUN
ftr-420	1239	60	necessary	necessary	ADJ
ftr-420	1239	61	to	to	PART
ftr-420	1239	62	control	control	VERB
ftr-420	1239	63	the	the	DET
ftr-420	1239	64	use	use	NOUN
ftr-420	1239	65	of	of	ADP
ftr-420	1239	66	property	property	NOUN
ftr-420	1239	67	in	in	ADP
ftr-420	1239	68	accordance	accordance	NOUN
ftr-420	1239	69	with	with	ADP
ftr-420	1239	70	the	the	DET
ftr-420	1239	71	general	general	ADJ
ftr-420	1239	72	interest	interest	NOUN
ftr-420	1239	73	or	or	CCONJ
ftr-420	1239	74	to	to	PART
ftr-420	1239	75	secure	secure	VERB
ftr-420	1239	76	the	the	DET
ftr-420	1239	77	payment	payment	NOUN
ftr-420	1239	78	of	of	ADP
ftr-420	1239	79	taxes	taxis	NOUN
ftr-420	1239	80	or	or	CCONJ
ftr-420	1239	81	other	other	ADJ
ftr-420	1239	82	contributions	contribution	NOUN
ftr-420	1239	83	or	or	CCONJ
ftr-420	1239	84	penalties	penalty	NOUN
ftr-420	1239	85	.	.	PUNCT
ftr-420	1239	86	”	"	PUNCT
ftr-420	1240	1	baker	baker	PROPN
ftr-420	1240	2	explains	explain	VERB
ftr-420	1240	3	that	that	SCONJ
ftr-420	1240	4	“	"	PUNCT
ftr-420	1240	5	all	all	DET
ftr-420	1240	6	taxation	taxation	NOUN
ftr-420	1240	7	must	must	AUX
ftr-420	1240	8	satisfy	satisfy	VERB
ftr-420	1240	9	the	the	DET
ftr-420	1240	10	principles	principle	NOUN
ftr-420	1240	11	underlying	underlie	VERB
ftr-420	1240	12	the	the	DET
ftr-420	1240	13	convention	convention	NOUN
ftr-420	1240	14	:	:	PUNCT
ftr-420	1240	15	it	it	PRON
ftr-420	1240	16	must	must	AUX
ftr-420	1240	17	be	be	AUX
ftr-420	1240	18	imposed	impose	VERB
ftr-420	1240	19	according	accord	VERB
ftr-420	1240	20	to	to	ADP
ftr-420	1240	21	law	law	NOUN
ftr-420	1240	22	,	,	PUNCT
ftr-420	1240	23	it	it	PRON
ftr-420	1240	24	must	must	AUX
ftr-420	1240	25	serve	serve	VERB
ftr-420	1240	26	a	a	DET
ftr-420	1240	27	valid	valid	ADJ
ftr-420	1240	28	purpose	purpose	NOUN
ftr-420	1240	29	in	in	ADP
ftr-420	1240	30	the	the	DET
ftr-420	1240	31	public	public	ADJ
ftr-420	1240	32	or	or	CCONJ
ftr-420	1240	33	general	general	ADJ
ftr-420	1240	34	interest	interest	NOUN
ftr-420	1240	35	,	,	PUNCT
ftr-420	1240	36	and	and	CCONJ
ftr-420	1240	37	the	the	DET
ftr-420	1240	38	provisions	provision	NOUN
ftr-420	1240	39	adopted	adopt	VERB
ftr-420	1240	40	must	must	AUX
ftr-420	1240	41	be	be	AUX
ftr-420	1240	42	a	a	DET
ftr-420	1240	43	reasonable	reasonable	ADJ
ftr-420	1240	44	and	and	CCONJ
ftr-420	1240	45	proportionate	proportionate	ADJ
ftr-420	1240	46	means	mean	NOUN
ftr-420	1240	47	to	to	PART
ftr-420	1240	48	achieve	achieve	VERB
ftr-420	1240	49	that	that	DET
ftr-420	1240	50	end	end	NOUN
ftr-420	1240	51	.	.	PUNCT
ftr-420	1240	52	”	"	PUNCT
ftr-420	1241	1	i	i	PRON
ftr-420	1241	2	d.	d.	VERB
ftr-420	1241	3	at	at	ADP
ftr-420	1241	4	220	220	NUM
ftr-420	1241	5	.	.	PUNCT
ftr-420	1242	1	he	he	PRON
ftr-420	1242	2	notes	note	VERB
ftr-420	1242	3	that	that	SCONJ
ftr-420	1242	4	of	of	ADP
ftr-420	1242	5	the	the	DET
ftr-420	1242	6	65	65	NUM
ftr-420	1242	7	cases	case	NOUN
ftr-420	1242	8	seeking	seek	VERB
ftr-420	1242	9	relief	relief	NOUN
ftr-420	1242	10	under	under	ADP
ftr-420	1242	11	this	this	DET
ftr-420	1242	12	article	article	NOUN
ftr-420	1242	13	,	,	PUNCT
ftr-420	1242	14	only	only	ADV
ftr-420	1242	15	two	two	NUM
ftr-420	1242	16	have	have	AUX
ftr-420	1242	17	been	be	AUX
ftr-420	1242	18	successful	successful	ADJ
ftr-420	1242	19	,	,	PUNCT
ftr-420	1242	20	both	both	PRON
ftr-420	1242	21	involving	involve	VERB
ftr-420	1242	22	tax	tax	NOUN
ftr-420	1242	23	enforcement	enforcement	NOUN
ftr-420	1242	24	measures	measure	NOUN
ftr-420	1242	25	.	.	PUNCT
ftr-420	1243	1	i	i	PRON
ftr-420	1243	2	d.	d.	PROPN
ftr-420	1243	3	at	at	ADP
ftr-420	1243	4	220	220	NUM
ftr-420	1243	5	and	and	CCONJ
ftr-420	1243	6	22628	22628	NUM
ftr-420	1243	7	.	.	PUNCT
ftr-420	1244	1	a	a	DET
ftr-420	1244	2	much	much	ADV
ftr-420	1244	3	larger	large	ADJ
ftr-420	1244	4	number	number	NOUN
ftr-420	1244	5	of	of	ADP
ftr-420	1244	6	successful	successful	ADJ
ftr-420	1244	7	taxation	taxation	NOUN
ftr-420	1244	8	cases	case	NOUN
ftr-420	1244	9	were	be	AUX
ftr-420	1244	10	raised	raise	VERB
ftr-420	1244	11	under	under	ADP
ftr-420	1244	12	article	article	NOUN
ftr-420	1244	13	6	6	NUM
ftr-420	1244	14	of	of	ADP
ftr-420	1244	15	the	the	DET
ftr-420	1244	16	convention	convention	NOUN
ftr-420	1244	17	,	,	PUNCT
ftr-420	1244	18	dealing	deal	VERB
ftr-420	1244	19	with	with	ADP
ftr-420	1244	20	the	the	DET
ftr-420	1244	21	right	right	NOUN
ftr-420	1244	22	to	to	ADP
ftr-420	1244	23	a	a	DET
ftr-420	1244	24	fair	fair	ADJ
ftr-420	1244	25	trial	trial	NOUN
ftr-420	1244	26	.	.	PUNCT
ftr-420	1245	1	i	i	PRON
ftr-420	1245	2	d.	d.	PROPN
ftr-420	1245	3	at	at	ADP
ftr-420	1245	4	228	228	NUM
ftr-420	1245	5	.	.	PUNCT
ftr-420	1246	1	there	there	PRON
ftr-420	1246	2	were	be	VERB
ftr-420	1246	3	six	six	NUM
ftr-420	1246	4	successful	successful	ADJ
ftr-420	1246	5	taxation	taxation	NOUN
ftr-420	1246	6	cases	case	NOUN
ftr-420	1246	7	brought	bring	VERB
ftr-420	1246	8	under	under	ADP
ftr-420	1246	9	article	article	NOUN
ftr-420	1246	10	14	14	NUM
ftr-420	1246	11	,	,	PUNCT
ftr-420	1246	12	prohibition	prohibition	NOUN
ftr-420	1246	13	of	of	ADP
ftr-420	1246	14	discrimination	discrimination	NOUN
ftr-420	1246	15	;	;	PUNCT
ftr-420	1246	16	five	five	NUM
ftr-420	1246	17	involved	involve	VERB
ftr-420	1246	18	discrimination	discrimination	NOUN
ftr-420	1246	19	on	on	ADP
ftr-420	1246	20	the	the	DET
ftr-420	1246	21	basis	basis	NOUN
ftr-420	1246	22	of	of	ADP
ftr-420	1246	23	sex	sex	NOUN
ftr-420	1246	24	and	and	CCONJ
ftr-420	1246	25	one	one	NUM
ftr-420	1246	26	“	"	PUNCT
ftr-420	1246	27	involved	involve	VERB
ftr-420	1246	28	unjustified	unjustified	ADJ
ftr-420	1246	29	discrimination	discrimination	NOUN
ftr-420	1246	30	on	on	ADP
ftr-420	1246	31	grounds	ground	NOUN
ftr-420	1246	32	of	of	ADP
ftr-420	1246	33	residence	residence	NOUN
ftr-420	1246	34	.	.	PUNCT
ftr-420	1246	35	”	"	PUNCT
ftr-420	1247	1	i	i	PRON
ftr-420	1247	2	d.	d.	PROPN
ftr-420	1247	3	at	at	ADP
ftr-420	1247	4	249	249	NUM
ftr-420	1247	5	.	.	PUNCT
ftr-420	1248	1	two	two	NUM
ftr-420	1248	2	successful	successful	ADJ
ftr-420	1248	3	taxation	taxation	NOUN
ftr-420	1248	4	cases	case	NOUN
ftr-420	1248	5	were	be	AUX
ftr-420	1248	6	brought	bring	VERB
ftr-420	1248	7	under	under	ADP
ftr-420	1248	8	article	article	NOUN
ftr-420	1248	9	8	8	NUM
ftr-420	1248	10	,	,	PUNCT
ftr-420	1248	11	right	right	ADJ
ftr-420	1248	12	to	to	PART
ftr-420	1248	13	respect	respect	VERB
ftr-420	1248	14	for	for	ADP
ftr-420	1248	15	private	private	ADJ
ftr-420	1248	16	and	and	CCONJ
ftr-420	1248	17	family	family	NOUN
ftr-420	1248	18	life	life	NOUN
ftr-420	1248	19	;	;	PUNCT
ftr-420	1248	20	both	both	PRON
ftr-420	1248	21	involved	involve	VERB
ftr-420	1248	22	“	"	PUNCT
ftr-420	1248	23	informationseeking	informationseeke	VERB
ftr-420	1248	24	by	by	ADP
ftr-420	1248	25	revenue	revenue	NOUN
ftr-420	1248	26	authorities	authority	NOUN
ftr-420	1248	27	where	where	SCONJ
ftr-420	1248	28	there	there	PRON
ftr-420	1248	29	were	be	VERB
ftr-420	1248	30	inadequate	inadequate	ADJ
ftr-420	1248	31	judicial	judicial	ADJ
ftr-420	1248	32	safeguards	safeguard	NOUN
ftr-420	1248	33	.	.	PUNCT
ftr-420	1248	34	”	"	PUNCT
ftr-420	1249	1	i	i	PRON
ftr-420	1249	2	d.	d.	VERB
ftr-420	1249	3	at	at	ADP
ftr-420	1249	4	253	253	NUM
ftr-420	1249	5	.	.	PUNCT
ftr-420	1250	1	in	in	ADP
ftr-420	1250	2	one	one	NUM
ftr-420	1250	3	case	case	NOUN
ftr-420	1250	4	a	a	DET
ftr-420	1250	5	search	search	NOUN
ftr-420	1250	6	of	of	ADP
ftr-420	1250	7	premises	premise	NOUN
ftr-420	1250	8	was	be	AUX
ftr-420	1250	9	made	make	VERB
ftr-420	1250	10	by	by	ADP
ftr-420	1250	11	french	french	ADJ
ftr-420	1250	12	customs	custom	NOUN
ftr-420	1250	13	officers	officer	NOUN
ftr-420	1250	14	;	;	PUNCT
ftr-420	1250	15	in	in	ADP
ftr-420	1250	16	the	the	DET
ftr-420	1250	17	other	other	ADJ
ftr-420	1250	18	,	,	PUNCT
ftr-420	1250	19	the	the	DET
ftr-420	1250	20	taxpayer	taxpayer	NOUN
ftr-420	1250	21	’s	’s	PART
ftr-420	1250	22	phone	phone	NOUN
ftr-420	1250	23	was	be	AUX
ftr-420	1250	24	tapped	tap	VERB
ftr-420	1250	25	by	by	ADP
ftr-420	1250	26	the	the	DET
ftr-420	1250	27	french	french	ADJ
ftr-420	1250	28	government	government	NOUN
ftr-420	1250	29	.	.	PUNCT
ftr-420	1251	1	i	i	PRON
ftr-420	1251	2	d.	d.	PROPN
ftr-420	1251	3	at	at	ADP
ftr-420	1251	4	254	254	NUM
ftr-420	1251	5	-	-	SYM
ftr-420	1251	6	55	55	NUM
ftr-420	1251	7	.	.	PUNCT
ftr-420	1252	1	finally	finally	ADV
ftr-420	1252	2	,	,	PUNCT
ftr-420	1252	3	six	six	NUM
ftr-420	1252	4	successful	successful	ADJ
ftr-420	1252	5	cases	case	NOUN
ftr-420	1252	6	were	be	AUX
ftr-420	1252	7	brought	bring	VERB
ftr-420	1252	8	under	under	ADP
ftr-420	1252	9	article	article	NOUN
ftr-420	1252	10	5	5	NUM
ftr-420	1252	11	,	,	PUNCT
ftr-420	1252	12	right	right	ADJ
ftr-420	1252	13	to	to	ADP
ftr-420	1252	14	liberty	liberty	NOUN
ftr-420	1252	15	and	and	CCONJ
ftr-420	1252	16	security	security	NOUN
ftr-420	1252	17	.	.	PUNCT
ftr-420	1253	1	i	i	PRON
ftr-420	1253	2	d.	d.	PROPN
ftr-420	1253	3	at	at	ADP
ftr-420	1253	4	26061	26061	NUM
ftr-420	1253	5	.	.	PUNCT
ftr-420	1254	1	167	167	NUM
ftr-420	1254	2	.	.	PUNCT
ftr-420	1255	1	in	in	ADP
ftr-420	1255	2	the	the	DET
ftr-420	1255	3	case	case	NOUN
ftr-420	1255	4	of	of	ADP
ftr-420	1255	5	countries	country	NOUN
ftr-420	1255	6	party	party	VERB
ftr-420	1255	7	to	to	ADP
ftr-420	1255	8	the	the	DET
ftr-420	1255	9	european	european	PROPN
ftr-420	1255	10	human	human	PROPN
ftr-420	1255	11	rights	right	NOUN
ftr-420	1255	12	convention	convention	NOUN
ftr-420	1255	13	,	,	PUNCT
ftr-420	1255	14	discussed	discuss	VERB
ftr-420	1255	15	supra	supra	PROPN
ftr-420	1255	16	note	note	NOUN
ftr-420	1255	17	166	166	NUM
ftr-420	1255	18	,	,	PUNCT
ftr-420	1255	19	one	one	PRON
ftr-420	1255	20	could	could	AUX
ftr-420	1255	21	further	far	ADV
ftr-420	1255	22	argue	argue	VERB
ftr-420	1255	23	that	that	SCONJ
ftr-420	1255	24	in	in	ADP
ftr-420	1255	25	light	light	NOUN
ftr-420	1255	26	of	of	ADP
ftr-420	1255	27	the	the	DET
ftr-420	1255	28	opportunity	opportunity	NOUN
ftr-420	1255	29	for	for	ADP
ftr-420	1255	30	redress	redress	NOUN
ftr-420	1255	31	before	before	ADP
ftr-420	1255	32	the	the	DET
ftr-420	1255	33	european	european	PROPN
ftr-420	1255	34	court	court	PROPN
ftr-420	1255	35	of	of	ADP
ftr-420	1255	36	human	human	ADJ
ftr-420	1255	37	rights	right	NOUN
ftr-420	1255	38	,	,	PUNCT
ftr-420	1255	39	protective	protective	ADJ
ftr-420	1255	40	action	action	NOUN
ftr-420	1255	41	by	by	ADP
ftr-420	1255	42	a	a	DET
ftr-420	1255	43	third	third	ADJ
ftr-420	1255	44	country	country	NOUN
ftr-420	1255	45	,	,	PUNCT
ftr-420	1255	46	such	such	ADJ
ftr-420	1255	47	as	as	ADP
ftr-420	1255	48	the	the	DET
ftr-420	1255	49	u.s	u.s	PROPN
ftr-420	1255	50	.	.	PROPN
ftr-420	1255	51	,	,	PUNCT
ftr-420	1255	52	should	should	AUX
ftr-420	1255	53	be	be	AUX
ftr-420	1255	54	viewed	view	VERB
ftr-420	1255	55	as	as	ADP
ftr-420	1255	56	an	an	DET
ftr-420	1255	57	unnecessary	unnecessary	ADJ
ftr-420	1255	58	intrusion	intrusion	NOUN
ftr-420	1255	59	.	.	PUNCT
ftr-420	1256	1	168	168	NUM
ftr-420	1256	2	.	.	X
ftr-420	1257	1	burton	burton	PROPN
ftr-420	1257	2	,	,	PUNCT
ftr-420	1257	3	supra	supra	PROPN
ftr-420	1257	4	note	note	PROPN
ftr-420	1257	5	28	28	NUM
ftr-420	1257	6	,	,	PUNCT
ftr-420	1257	7	at	at	ADP
ftr-420	1257	8	p.	p.	NOUN
ftr-420	1257	9	13	13	NUM
ftr-420	1257	10	:	:	PUNCT
ftr-420	1257	11	“	"	PUNCT
ftr-420	1257	12	as	as	ADP
ftr-420	1257	13	a	a	DET
ftr-420	1257	14	prelude	prelude	NOUN
ftr-420	1257	15	of	of	ADP
ftr-420	1257	16	things	thing	NOUN
ftr-420	1257	17	to	to	PART
ftr-420	1257	18	come	come	VERB
ftr-420	1257	19	,	,	PUNCT
ftr-420	1257	20	the	the	DET
ftr-420	1257	21	treasury	treasury	NOUN
ftr-420	1257	22	presages	presage	VERB
ftr-420	1257	23	it	it	PRON
ftr-420	1257	24	may	may	AUX
ftr-420	1257	25	expand	expand	VERB
ftr-420	1257	26	upon	upon	SCONJ
ftr-420	1257	27	this	this	DET
ftr-420	1257	28	list	list	NOUN
ftr-420	1257	29	of	of	ADP
ftr-420	1257	30	countries	country	NOUN
ftr-420	1257	31	.	.	PUNCT
ftr-420	1258	1	the	the	DET
ftr-420	1258	2	service	service	NOUN
ftr-420	1258	3	intends	intend	VERB
ftr-420	1258	4	to	to	PART
ftr-420	1258	5	collect	collect	VERB
ftr-420	1258	6	this	this	DET
ftr-420	1258	7	information	information	NOUN
ftr-420	1258	8	in	in	ADP
ftr-420	1258	9	a	a	DET
ftr-420	1258	10	central	central	ADJ
ftr-420	1258	11	repository	repository	NOUN
ftr-420	1258	12	,	,	PUNCT
ftr-420	1258	13	so	so	SCONJ
ftr-420	1258	14	that	that	SCONJ
ftr-420	1258	15	it	it	PRON
ftr-420	1258	16	can	can	AUX
ftr-420	1258	17	be	be	AUX
ftr-420	1258	18	made	make	VERB
ftr-420	1258	19	available	available	ADJ
ftr-420	1258	20	to	to	ADP
ftr-420	1258	21	unspecified	unspecified	ADJ
ftr-420	1258	22	authorities	authority	NOUN
ftr-420	1258	23	in	in	ADP
ftr-420	1258	24	the	the	DET
ftr-420	1258	25	enumerated	enumerate	VERB
ftr-420	1258	26	foreign	foreign	ADJ
ftr-420	1258	27	nations	nation	NOUN
ftr-420	1258	28	.	.	PUNCT
ftr-420	1258	29	”	"	PUNCT
ftr-420	1259	1	see	see	VERB
ftr-420	1259	2	cfp	cfp	PROPN
ftr-420	1259	3	,	,	PUNCT
ftr-420	1259	4	“	"	PUNCT
ftr-420	1259	5	key	key	ADJ
ftr-420	1259	6	lawmaker	lawmaker	NOUN
ftr-420	1259	7	condemns	condemn	VERB
ftr-420	1259	8	irs	irs	PROPN
ftr-420	1259	9	regulation	regulation	NOUN
ftr-420	1259	10	:	:	PUNCT
ftr-420	1259	11	florida	florida	PROPN
ftr-420	1259	12	banks	bank	NOUN
ftr-420	1259	13	are	be	AUX
ftr-420	1259	14	ultimate	ultimate	ADJ
ftr-420	1259	15	target	target	NOUN
ftr-420	1259	16	,	,	PUNCT
ftr-420	1259	17	”	"	PUNCT
ftr-420	1259	18	oct	oct	PROPN
ftr-420	1259	19	.	.	PROPN
ftr-420	1259	20	3	3	NUM
ftr-420	1259	21	,	,	PUNCT
ftr-420	1259	22	2002	2002	NUM
ftr-420	1259	23	,	,	PUNCT
ftr-420	1259	24	reprinted	reprint	VERB
ftr-420	1259	25	in	in	ADP
ftr-420	1259	26	2002	2002	NUM
ftr-420	1259	27	tnt	tnt	PROPN
ftr-420	1259	28	193	193	NUM
ftr-420	1259	29	-	-	SYM
ftr-420	1259	30	24	24	NUM
ftr-420	1259	31	,	,	PUNCT
ftr-420	1259	32	arguing	argue	VERB
ftr-420	1259	33	that	that	SCONJ
ftr-420	1259	34	,	,	PUNCT
ftr-420	1259	35	if	if	SCONJ
ftr-420	1259	36	the	the	DET
ftr-420	1259	37	regulation	regulation	NOUN
ftr-420	1259	38	is	be	AUX
ftr-420	1259	39	not	not	PART
ftr-420	1259	40	withdrawn	withdraw	VERB
ftr-420	1259	41	,	,	PUNCT
ftr-420	1259	42	“	"	PUNCT
ftr-420	1259	43	it	it	PRON
ftr-420	1259	44	will	will	AUX
ftr-420	1259	45	be	be	AUX
ftr-420	1259	46	just	just	ADV
ftr-420	1259	47	a	a	DET
ftr-420	1259	48	matter	matter	NOUN
ftr-420	1259	49	of	of	ADP
ftr-420	1259	50	a	a	DET
ftr-420	1259	51	few	few	ADJ
ftr-420	1259	52	short	short	ADJ
ftr-420	1259	53	years	year	NOUN
ftr-420	1259	54	before	before	SCONJ
ftr-420	1259	55	the	the	DET
ftr-420	1259	56	irs	irs	PROPN
ftr-420	1259	57	imposes	impose	VERB
ftr-420	1259	58	a	a	DET
ftr-420	1259	59	reporting	reporting	NOUN
ftr-420	1259	60	requirement	requirement	NOUN
ftr-420	1259	61	for	for	ADP
ftr-420	1259	62	depositors	depositor	NOUN
ftr-420	1259	63	from	from	ADP
ftr-420	1259	64	all	all	DET
ftr-420	1259	65	nations	nation	NOUN
ftr-420	1259	66	.	.	PUNCT
ftr-420	1259	67	”	"	PUNCT
ftr-420	1260	1	169	169	NUM
ftr-420	1260	2	.	.	PUNCT
ftr-420	1261	1	see	see	VERB
ftr-420	1261	2	burton	burton	PROPN
ftr-420	1261	3	,	,	PUNCT
ftr-420	1261	4	supra	supra	PROPN
ftr-420	1261	5	note	note	PROPN
ftr-420	1261	6	28	28	NUM
ftr-420	1261	7	,	,	PUNCT
ftr-420	1261	8	at	at	ADP
ftr-420	1261	9	21	21	NUM
ftr-420	1261	10	,	,	PUNCT
ftr-420	1261	11	arguing	argue	VERB
ftr-420	1261	12	that	that	SCONJ
ftr-420	1261	13	“	"	PUNCT
ftr-420	1261	14	the	the	DET
ftr-420	1261	15	logic	logic	NOUN
ftr-420	1261	16	of	of	ADP
ftr-420	1261	17	the	the	DET
ftr-420	1261	18	oecd	oecd	PROPN
ftr-420	1261	19	proposal	proposal	NOUN
ftr-420	1261	20	is	be	AUX
ftr-420	1261	21	the	the	DET
ftr-420	1261	22	total	total	ADJ
ftr-420	1261	23	abolition	abolition	NOUN
ftr-420	1261	24	of	of	ADP
ftr-420	1261	25	financial	financial	ADJ
ftr-420	1261	26	privacy	privacy	NOUN
ftr-420	1261	27	and	and	CCONJ
ftr-420	1261	28	a	a	DET
ftr-420	1261	29	world	world	NOUN
ftr-420	1261	30	where	where	SCONJ
ftr-420	1261	31	all	all	DET
ftr-420	1261	32	governments	government	NOUN
ftr-420	1261	33	can	can	AUX
ftr-420	1261	34	access	access	VERB
ftr-420	1261	35	the	the	DET
ftr-420	1261	36	financial	financial	ADJ
ftr-420	1261	37	information	information	NOUN
ftr-420	1261	38	.	.	PUNCT
ftr-420	1261	39	.	.	PUNCT
ftr-420	1262	1	.	.	PUNCT
ftr-420	1263	1	of	of	ADP
ftr-420	1263	2	any	any	DET
ftr-420	1263	3	individual	individual	NOUN
ftr-420	1263	4	living	live	VERB
ftr-420	1263	5	anywhere	anywhere	ADV
ftr-420	1263	6	in	in	ADP
ftr-420	1263	7	the	the	DET
ftr-420	1263	8	world	world	NOUN
ftr-420	1263	9	;	;	PUNCT
ftr-420	1263	10	”	"	PUNCT
ftr-420	1263	11	i	i	PRON
ftr-420	1263	12	d.	d.	PROPN
ftr-420	1263	13	,	,	PUNCT
ftr-420	1263	14	at	at	ADP
ftr-420	1263	15	25	25	NUM
ftr-420	1263	16	:	:	PUNCT
ftr-420	1263	17	“	"	PUNCT
ftr-420	1263	18	the	the	DET
ftr-420	1263	19	larger	large	ADJ
ftr-420	1263	20	concern	concern	NOUN
ftr-420	1263	21	is	be	AUX
ftr-420	1263	22	that	that	SCONJ
ftr-420	1263	23	u.s	u.s	PROPN
ftr-420	1263	24	.	.	PROPN
ftr-420	1263	25	legal	legal	ADJ
ftr-420	1263	26	protections	protection	NOUN
ftr-420	1263	27	guaranteeing	guarantee	VERB
ftr-420	1263	28	taxpayer	taxpayer	NOUN
ftr-420	1263	29	2004	2004	NUM
ftr-420	1263	30	]	]	PUNCT
ftr-420	1263	31	sharing	share	VERB
ftr-420	1263	32	bank	bank	NOUN
ftr-420	1263	33	deposit	deposit	NOUN
ftr-420	1263	34	information	information	NOUN
ftr-420	1263	35	with	with	ADP
ftr-420	1263	36	other	other	ADJ
ftr-420	1263	37	countries	country	NOUN
ftr-420	1263	38	648	648	NUM
ftr-420	1263	39	organization	organization	NOUN
ftr-420	1263	40	”	"	PUNCT
ftr-420	1263	41	proposed	propose	VERB
ftr-420	1263	42	in	in	ADP
ftr-420	1263	43	a	a	DET
ftr-420	1263	44	2000	2000	NUM
ftr-420	1263	45	u.n	u.n	PROPN
ftr-420	1263	46	.	.	PROPN
ftr-420	1263	47	report	report	PROPN
ftr-420	1263	48	.	.	PUNCT
ftr-420	1264	1	these	these	DET
ftr-420	1264	2	critics	critic	NOUN
ftr-420	1264	3	are	be	AUX
ftr-420	1264	4	correct	correct	ADJ
ftr-420	1264	5	to170	to170	NOUN
ftr-420	1264	6	stress	stress	VERB
ftr-420	1264	7	the	the	DET
ftr-420	1264	8	dangers	danger	NOUN
ftr-420	1264	9	of	of	ADP
ftr-420	1264	10	indiscriminate	indiscriminate	ADJ
ftr-420	1264	11	sharing	sharing	NOUN
ftr-420	1264	12	of	of	ADP
ftr-420	1264	13	tax	tax	NOUN
ftr-420	1264	14	information	information	NOUN
ftr-420	1264	15	.	.	PUNCT
ftr-420	1265	1	but	but	CCONJ
ftr-420	1265	2	they	they	PRON
ftr-420	1265	3	seem	seem	VERB
ftr-420	1265	4	to	to	PART
ftr-420	1265	5	be	be	AUX
ftr-420	1265	6	unduly	unduly	ADV
ftr-420	1265	7	pessimistic	pessimistic	ADJ
ftr-420	1265	8	in	in	ADP
ftr-420	1265	9	predicting	predict	VERB
ftr-420	1265	10	the	the	DET
ftr-420	1265	11	irs	irs	PROPN
ftr-420	1265	12	can	can	AUX
ftr-420	1265	13	not	not	PART
ftr-420	1265	14	maintain	maintain	VERB
ftr-420	1265	15	limitations	limitation	NOUN
ftr-420	1265	16	on	on	ADP
ftr-420	1265	17	information	information	NOUN
ftr-420	1265	18	-	-	PUNCT
ftr-420	1265	19	sharing	sharing	NOUN
ftr-420	1265	20	in	in	ADP
ftr-420	1265	21	order	order	NOUN
ftr-420	1265	22	to	to	PART
ftr-420	1265	23	protect	protect	VERB
ftr-420	1265	24	depositors	depositor	NOUN
ftr-420	1265	25	against	against	ADP
ftr-420	1265	26	irresponsible	irresponsible	ADJ
ftr-420	1265	27	governments	government	NOUN
ftr-420	1265	28	.	.	PUNCT
ftr-420	1266	1	the	the	DET
ftr-420	1266	2	u.s	u.s	PROPN
ftr-420	1266	3	.	.	PROPN
ftr-420	1266	4	and	and	CCONJ
ftr-420	1266	5	other	other	ADJ
ftr-420	1266	6	countries	country	NOUN
ftr-420	1266	7	seeking	seek	VERB
ftr-420	1266	8	to	to	PART
ftr-420	1266	9	stem	stem	VERB
ftr-420	1266	10	offshore	offshore	ADJ
ftr-420	1266	11	tax	tax	NOUN
ftr-420	1266	12	evasion	evasion	NOUN
ftr-420	1266	13	by	by	ADP
ftr-420	1266	14	their	their	PRON
ftr-420	1266	15	respective	respective	ADJ
ftr-420	1266	16	residents	resident	NOUN
ftr-420	1266	17	can	can	AUX
ftr-420	1266	18	so	so	ADV
ftr-420	1266	19	do	do	VERB
ftr-420	1266	20	without	without	ADP
ftr-420	1266	21	agreeing	agree	VERB
ftr-420	1266	22	to	to	PART
ftr-420	1266	23	provide	provide	VERB
ftr-420	1266	24	information	information	NOUN
ftr-420	1266	25	to	to	ADP
ftr-420	1266	26	irresponsible	irresponsible	ADJ
ftr-420	1266	27	governments	government	NOUN
ftr-420	1266	28	that	that	PRON
ftr-420	1266	29	would	would	AUX
ftr-420	1266	30	abuse	abuse	VERB
ftr-420	1266	31	such	such	ADJ
ftr-420	1266	32	information	information	NOUN
ftr-420	1266	33	.	.	PUNCT
ftr-420	1267	1	for	for	ADP
ftr-420	1267	2	one	one	NUM
ftr-420	1267	3	thing	thing	NOUN
ftr-420	1267	4	,	,	PUNCT
ftr-420	1267	5	these	these	DET
ftr-420	1267	6	countries	country	NOUN
ftr-420	1267	7	are	be	AUX
ftr-420	1267	8	generally	generally	ADV
ftr-420	1267	9	not	not	PART
ftr-420	1267	10	countries	country	NOUN
ftr-420	1267	11	in	in	ADP
ftr-420	1267	12	which	which	PRON
ftr-420	1267	13	americans	americans	PROPN
ftr-420	1267	14	or	or	CCONJ
ftr-420	1267	15	other	other	ADJ
ftr-420	1267	16	tax	tax	NOUN
ftr-420	1267	17	evaders	evader	NOUN
ftr-420	1267	18	would	would	AUX
ftr-420	1267	19	seek	seek	VERB
ftr-420	1267	20	to	to	PART
ftr-420	1267	21	establish	establish	VERB
ftr-420	1267	22	offshore	offshore	ADJ
ftr-420	1267	23	accounts	account	NOUN
ftr-420	1267	24	and	and	CCONJ
ftr-420	1267	25	thus	thus	ADV
ftr-420	1267	26	there	there	PRON
ftr-420	1267	27	may	may	AUX
ftr-420	1267	28	be	be	AUX
ftr-420	1267	29	no	no	DET
ftr-420	1267	30	need	need	NOUN
ftr-420	1267	31	to	to	PART
ftr-420	1267	32	negotiate	negotiate	VERB
ftr-420	1267	33	for	for	ADP
ftr-420	1267	34	information	information	NOUN
ftr-420	1267	35	exchange	exchange	NOUN
ftr-420	1267	36	with	with	ADP
ftr-420	1267	37	those	those	DET
ftr-420	1267	38	countries	country	NOUN
ftr-420	1267	39	.	.	PUNCT
ftr-420	1268	1	second	second	ADJ
ftr-420	1268	2	,	,	PUNCT
ftr-420	1268	3	even	even	ADV
ftr-420	1268	4	if	if	SCONJ
ftr-420	1268	5	the	the	DET
ftr-420	1268	6	u.s	u.s	PROPN
ftr-420	1268	7	.	.	PROPN
ftr-420	1268	8	did	do	AUX
ftr-420	1268	9	need	need	VERB
ftr-420	1268	10	information	information	NOUN
ftr-420	1268	11	about	about	ADP
ftr-420	1268	12	u.s	u.s	PROPN
ftr-420	1268	13	.	.	PROPN
ftr-420	1268	14	bank	bank	NOUN
ftr-420	1268	15	accounts	account	VERB
ftr-420	1268	16	in	in	ADP
ftr-420	1268	17	one	one	NUM
ftr-420	1268	18	of	of	ADP
ftr-420	1268	19	those	those	DET
ftr-420	1268	20	countries	country	NOUN
ftr-420	1268	21	,	,	PUNCT
ftr-420	1268	22	it	it	PRON
ftr-420	1268	23	could	could	AUX
ftr-420	1268	24	negotiate	negotiate	VERB
ftr-420	1268	25	a	a	DET
ftr-420	1268	26	bilateral	bilateral	ADJ
ftr-420	1268	27	agreement	agreement	NOUN
ftr-420	1268	28	to	to	PART
ftr-420	1268	29	receive	receive	VERB
ftr-420	1268	30	information	information	NOUN
ftr-420	1268	31	from	from	ADP
ftr-420	1268	32	that	that	DET
ftr-420	1268	33	country	country	NOUN
ftr-420	1268	34	without	without	ADP
ftr-420	1268	35	agreeing	agree	VERB
ftr-420	1268	36	,	,	PUNCT
ftr-420	1268	37	as	as	ADP
ftr-420	1268	38	part	part	NOUN
ftr-420	1268	39	of	of	ADP
ftr-420	1268	40	the	the	DET
ftr-420	1268	41	bargain	bargain	NOUN
ftr-420	1268	42	,	,	PUNCT
ftr-420	1268	43	to	to	PART
ftr-420	1268	44	provide	provide	VERB
ftr-420	1268	45	information	information	NOUN
ftr-420	1268	46	about	about	ADP
ftr-420	1268	47	u.s	u.s	PROPN
ftr-420	1268	48	.	.	PROPN
ftr-420	1268	49	bank	bank	NOUN
ftr-420	1268	50	accounts	account	NOUN
ftr-420	1268	51	to	to	ADP
ftr-420	1268	52	that	that	DET
ftr-420	1268	53	country	country	NOUN
ftr-420	1268	54	.	.	PUNCT
ftr-420	1269	1	an	an	DET
ftr-420	1269	2	example	example	NOUN
ftr-420	1269	3	of	of	ADP
ftr-420	1269	4	a	a	DET
ftr-420	1269	5	one	one	NUM
ftr-420	1269	6	-	-	PUNCT
ftr-420	1269	7	way	way	NOUN
ftr-420	1269	8	tax	tax	NOUN
ftr-420	1269	9	sharing	sharing	NOUN
ftr-420	1269	10	agreement	agreement	NOUN
ftr-420	1269	11	is	be	AUX
ftr-420	1269	12	the	the	DET
ftr-420	1269	13	u.s	u.s	PROPN
ftr-420	1269	14	.	.	PROPN
ftr-420	1269	15	–	–	PUNCT
ftr-420	1269	16	bahamas	bahamas	PROPN
ftr-420	1269	17	tax	tax	NOUN
ftr-420	1269	18	information	information	NOUN
ftr-420	1269	19	agreement	agreement	NOUN
ftr-420	1269	20	,	,	PUNCT
ftr-420	1269	21	signed	sign	VERB
ftr-420	1269	22	on	on	ADP
ftr-420	1269	23	january	january	PROPN
ftr-420	1269	24	25	25	NUM
ftr-420	1269	25	,	,	PUNCT
ftr-420	1269	26	2002	2002	NUM
ftr-420	1269	27	.	.	PUNCT
ftr-420	1270	1	of	of	ADP
ftr-420	1270	2	course	course	NOUN
ftr-420	1270	3	,	,	PUNCT
ftr-420	1270	4	such	such	ADJ
ftr-420	1270	5	one	one	NUM
ftr-420	1270	6	-	-	PUNCT
ftr-420	1270	7	sided	sided	ADJ
ftr-420	1270	8	agreements	agreement	NOUN
ftr-420	1270	9	require	require	VERB
ftr-420	1270	10	that	that	SCONJ
ftr-420	1270	11	the	the	DET
ftr-420	1270	12	u.s.171	u.s.171	ADJ
ftr-420	1270	13	confidentiality	confidentiality	NOUN
ftr-420	1270	14	would	would	AUX
ftr-420	1270	15	be	be	AUX
ftr-420	1270	16	undermined	undermine	VERB
ftr-420	1270	17	by	by	ADP
ftr-420	1270	18	the	the	DET
ftr-420	1270	19	automatic	automatic	ADJ
ftr-420	1270	20	information	information	NOUN
ftr-420	1270	21	exchange	exchange	NOUN
ftr-420	1270	22	that	that	PRON
ftr-420	1270	23	is	be	AUX
ftr-420	1270	24	the	the	DET
ftr-420	1270	25	eu	eu	PROPN
ftr-420	1270	26	’s	’s	PART
ftr-420	1270	27	ultimate	ultimate	ADJ
ftr-420	1270	28	goal	goal	NOUN
ftr-420	1270	29	.	.	PUNCT
ftr-420	1271	1	the	the	DET
ftr-420	1271	2	united	united	PROPN
ftr-420	1271	3	states	states	PROPN
ftr-420	1271	4	is	be	AUX
ftr-420	1271	5	in	in	ADP
ftr-420	1271	6	a	a	DET
ftr-420	1271	7	position	position	NOUN
ftr-420	1271	8	to	to	PART
ftr-420	1271	9	derail	derail	VERB
ftr-420	1271	10	the	the	DET
ftr-420	1271	11	entire	entire	ADJ
ftr-420	1271	12	eu	eu	PROPN
ftr-420	1271	13	savings	saving	NOUN
ftr-420	1271	14	tax	tax	NOUN
ftr-420	1271	15	directive	directive	NOUN
ftr-420	1271	16	process	process	NOUN
ftr-420	1271	17	if	if	SCONJ
ftr-420	1271	18	it	it	PRON
ftr-420	1271	19	withdraws	withdraw	VERB
ftr-420	1271	20	the	the	DET
ftr-420	1271	21	proposed	propose	VERB
ftr-420	1271	22	bank	bank	NOUN
ftr-420	1271	23	deposit	deposit	NOUN
ftr-420	1271	24	interest	interest	NOUN
ftr-420	1271	25	regulation	regulation	NOUN
ftr-420	1271	26	.	.	PUNCT
ftr-420	1271	27	”	"	PUNCT
ftr-420	1272	1	see	see	VERB
ftr-420	1272	2	also	also	ADV
ftr-420	1272	3	task	task	NOUN
ftr-420	1272	4	force	force	NOUN
ftr-420	1272	5	,	,	PUNCT
ftr-420	1272	6	supra	supra	PROPN
ftr-420	1272	7	note	note	NOUN
ftr-420	1272	8	76	76	NUM
ftr-420	1272	9	,	,	PUNCT
ftr-420	1272	10	at	at	ADP
ftr-420	1272	11	¶	¶	PROPN
ftr-420	1272	12	138	138	NUM
ftr-420	1272	13	,	,	PUNCT
ftr-420	1272	14	stating	state	VERB
ftr-420	1272	15	that	that	SCONJ
ftr-420	1272	16	the	the	DET
ftr-420	1272	17	oecd	oecd	PROPN
ftr-420	1272	18	initiative	initiative	NOUN
ftr-420	1272	19	on	on	ADP
ftr-420	1272	20	harmful	harmful	ADJ
ftr-420	1272	21	competition	competition	NOUN
ftr-420	1272	22	“	"	PUNCT
ftr-420	1272	23	represents	represent	VERB
ftr-420	1272	24	a	a	DET
ftr-420	1272	25	major	major	ADJ
ftr-420	1272	26	step	step	NOUN
ftr-420	1272	27	toward	toward	ADP
ftr-420	1272	28	the	the	DET
ftr-420	1272	29	unrestricted	unrestricted	ADJ
ftr-420	1272	30	disclosure	disclosure	NOUN
ftr-420	1272	31	of	of	ADP
ftr-420	1272	32	private	private	ADJ
ftr-420	1272	33	financial	financial	ADJ
ftr-420	1272	34	and	and	CCONJ
ftr-420	1272	35	tax	tax	NOUN
ftr-420	1272	36	information	information	NOUN
ftr-420	1272	37	,	,	PUNCT
ftr-420	1272	38	including	include	VERB
ftr-420	1272	39	from	from	ADP
ftr-420	1272	40	the	the	DET
ftr-420	1272	41	u.s	u.s	PROPN
ftr-420	1272	42	.	.	PROPN
ftr-420	1272	43	and	and	CCONJ
ftr-420	1272	44	other	other	ADJ
ftr-420	1272	45	oecd	oecd	PROPN
ftr-420	1272	46	countries	country	NOUN
ftr-420	1272	47	,	,	PUNCT
ftr-420	1272	48	to	to	ADP
ftr-420	1272	49	a	a	DET
ftr-420	1272	50	wide	wide	ADJ
ftr-420	1272	51	array	array	NOUN
ftr-420	1272	52	of	of	ADP
ftr-420	1272	53	countries	country	NOUN
ftr-420	1272	54	that	that	PRON
ftr-420	1272	55	can	can	AUX
ftr-420	1272	56	be	be	AUX
ftr-420	1272	57	expected	expect	VERB
ftr-420	1272	58	to	to	PART
ftr-420	1272	59	misuse	misuse	VERB
ftr-420	1272	60	the	the	DET
ftr-420	1272	61	information	information	NOUN
ftr-420	1272	62	for	for	ADP
ftr-420	1272	63	commercial	commercial	ADJ
ftr-420	1272	64	,	,	PUNCT
ftr-420	1272	65	political	political	ADJ
ftr-420	1272	66	or	or	CCONJ
ftr-420	1272	67	intelligence	intelligence	NOUN
ftr-420	1272	68	purposes	purpose	NOUN
ftr-420	1272	69	.	.	PUNCT
ftr-420	1272	70	”	"	PUNCT
ftr-420	1273	1	170	170	NUM
ftr-420	1273	2	.	.	PUNCT
ftr-420	1274	1	see	see	VERB
ftr-420	1274	2	burton	burton	PROPN
ftr-420	1274	3	,	,	PUNCT
ftr-420	1274	4	supra	supra	PROPN
ftr-420	1274	5	note	note	PROPN
ftr-420	1274	6	28	28	NUM
ftr-420	1274	7	,	,	PUNCT
ftr-420	1274	8	at	at	ADP
ftr-420	1274	9	6	6	NUM
ftr-420	1274	10	-	-	SYM
ftr-420	1274	11	7	7	NUM
ftr-420	1274	12	,	,	PUNCT
ftr-420	1274	13	citing	cite	VERB
ftr-420	1274	14	report	report	NOUN
ftr-420	1274	15	of	of	ADP
ftr-420	1274	16	the	the	DET
ftr-420	1274	17	high	high	ADJ
ftr-420	1274	18	level	level	NOUN
ftr-420	1274	19	panel	panel	NOUN
ftr-420	1274	20	on	on	ADP
ftr-420	1274	21	financing	financing	NOUN
ftr-420	1274	22	for	for	ADP
ftr-420	1274	23	development	development	NOUN
ftr-420	1274	24	to	to	ADP
ftr-420	1274	25	the	the	DET
ftr-420	1274	26	general	general	ADJ
ftr-420	1274	27	assembly	assembly	NOUN
ftr-420	1274	28	,	,	PUNCT
ftr-420	1274	29	pp	pp	ADP
ftr-420	1274	30	.	.	PUNCT
ftr-420	1275	1	27	27	NUM
ftr-420	1275	2	-	-	SYM
ftr-420	1275	3	28	28	NUM
ftr-420	1275	4	,	,	PUNCT
ftr-420	1275	5	64	64	NUM
ftr-420	1275	6	-	-	SYM
ftr-420	1275	7	66	66	NUM
ftr-420	1275	8	.	.	PUNCT
ftr-420	1276	1	the	the	DET
ftr-420	1276	2	report	report	NOUN
ftr-420	1276	3	proposed	propose	VERB
ftr-420	1276	4	a	a	DET
ftr-420	1276	5	“	"	PUNCT
ftr-420	1276	6	mechanism	mechanism	NOUN
ftr-420	1276	7	for	for	ADP
ftr-420	1276	8	multilateral	multilateral	ADJ
ftr-420	1276	9	sharing	sharing	NOUN
ftr-420	1276	10	of	of	ADP
ftr-420	1276	11	tax	tax	NOUN
ftr-420	1276	12	information	information	NOUN
ftr-420	1276	13	,	,	PUNCT
ftr-420	1276	14	like	like	ADP
ftr-420	1276	15	that	that	PRON
ftr-420	1276	16	already	already	ADV
ftr-420	1276	17	in	in	ADP
ftr-420	1276	18	place	place	NOUN
ftr-420	1276	19	with	with	ADP
ftr-420	1276	20	oecd	oecd	PROPN
ftr-420	1276	21	,	,	PUNCT
ftr-420	1276	22	so	so	SCONJ
ftr-420	1276	23	as	as	SCONJ
ftr-420	1276	24	to	to	PART
ftr-420	1276	25	curb	curb	VERB
ftr-420	1276	26	the	the	DET
ftr-420	1276	27	scope	scope	NOUN
ftr-420	1276	28	for	for	ADP
ftr-420	1276	29	evasion	evasion	NOUN
ftr-420	1276	30	of	of	ADP
ftr-420	1276	31	taxes	taxis	NOUN
ftr-420	1276	32	on	on	ADP
ftr-420	1276	33	investment	investment	NOUN
ftr-420	1276	34	income	income	NOUN
ftr-420	1276	35	earned	earn	VERB
ftr-420	1276	36	abroad	abroad	ADV
ftr-420	1276	37	.	.	PUNCT
ftr-420	1276	38	”	"	PUNCT
ftr-420	1277	1	burton	burton	PROPN
ftr-420	1277	2	,	,	PUNCT
ftr-420	1277	3	at	at	ADP
ftr-420	1277	4	6	6	NUM
ftr-420	1277	5	,	,	PUNCT
ftr-420	1277	6	quoting	quote	VERB
ftr-420	1277	7	u.n	u.n	PROPN
ftr-420	1277	8	.	.	PROPN
ftr-420	1277	9	report	report	PROPN
ftr-420	1277	10	,	,	PUNCT
ftr-420	1277	11	at	at	ADP
ftr-420	1277	12	28	28	NUM
ftr-420	1277	13	;	;	PUNCT
ftr-420	1277	14	see	see	VERB
ftr-420	1277	15	also	also	ADV
ftr-420	1277	16	task	task	NOUN
ftr-420	1277	17	force	force	NOUN
ftr-420	1277	18	,	,	PUNCT
ftr-420	1277	19	supra	supra	PROPN
ftr-420	1277	20	note	note	NOUN
ftr-420	1277	21	76	76	NUM
ftr-420	1277	22	,	,	PUNCT
ftr-420	1277	23	at	at	ADP
ftr-420	1277	24	¶¶	¶¶	PROPN
ftr-420	1277	25	56	56	NUM
ftr-420	1277	26	-	-	SYM
ftr-420	1277	27	59	59	NUM
ftr-420	1277	28	.	.	PUNCT
ftr-420	1278	1	see	see	VERB
ftr-420	1278	2	also	also	ADV
ftr-420	1278	3	cordia	cordia	PROPN
ftr-420	1278	4	scott	scott	PROPN
ftr-420	1278	5	,	,	PUNCT
ftr-420	1278	6	“	"	PUNCT
ftr-420	1278	7	u.n	u.n	PROPN
ftr-420	1278	8	.	.	PROPN
ftr-420	1278	9	’s	’s	PART
ftr-420	1278	10	annan	annan	PROPN
ftr-420	1278	11	presses	press	NOUN
ftr-420	1278	12	to	to	PART
ftr-420	1278	13	create	create	VERB
ftr-420	1278	14	global	global	ADJ
ftr-420	1278	15	tax	tax	NOUN
ftr-420	1278	16	commission	commission	NOUN
ftr-420	1278	17	,	,	PUNCT
ftr-420	1278	18	”	"	PUNCT
ftr-420	1278	19	2003	2003	NUM
ftr-420	1278	20	wtd	wtd	NOUN
ftr-420	1278	21	211	211	NUM
ftr-420	1278	22	-	-	SYM
ftr-420	1278	23	1	1	NUM
ftr-420	1278	24	,	,	PUNCT
ftr-420	1278	25	stating	state	VERB
ftr-420	1278	26	that	that	SCONJ
ftr-420	1278	27	,	,	PUNCT
ftr-420	1278	28	on	on	ADP
ftr-420	1278	29	october	october	PROPN
ftr-420	1278	30	29	29	NUM
ftr-420	1278	31	,	,	PUNCT
ftr-420	1278	32	2003	2003	NUM
ftr-420	1278	33	,	,	PUNCT
ftr-420	1278	34	the	the	DET
ftr-420	1278	35	secretary	secretary	NOUN
ftr-420	1278	36	general	general	NOUN
ftr-420	1278	37	“	"	PUNCT
ftr-420	1278	38	suggested	suggest	VERB
ftr-420	1278	39	that	that	SCONJ
ftr-420	1278	40	the	the	DET
ftr-420	1278	41	current	current	ADJ
ftr-420	1278	42	25	25	NUM
ftr-420	1278	43	-	-	PUNCT
ftr-420	1278	44	member	member	NOUN
ftr-420	1278	45	u.n	u.n	PROPN
ftr-420	1278	46	.	.	PROPN
ftr-420	1278	47	ad	ad	PROPN
ftr-420	1278	48	hoc	hoc	X
ftr-420	1278	49	group	group	NOUN
ftr-420	1278	50	of	of	ADP
ftr-420	1278	51	experts	expert	NOUN
ftr-420	1278	52	on	on	ADP
ftr-420	1278	53	international	international	ADJ
ftr-420	1278	54	tax	tax	NOUN
ftr-420	1278	55	policy	policy	NOUN
ftr-420	1278	56	should	should	AUX
ftr-420	1278	57	be	be	AUX
ftr-420	1278	58	transformed	transform	VERB
ftr-420	1278	59	into	into	ADP
ftr-420	1278	60	an	an	DET
ftr-420	1278	61	intergovernmental	intergovernmental	ADJ
ftr-420	1278	62	body	body	NOUN
ftr-420	1278	63	.	.	PUNCT
ftr-420	1278	64	”	"	PUNCT
ftr-420	1279	1	171	171	NUM
ftr-420	1279	2	.	.	PUNCT
ftr-420	1280	1	see	see	VERB
ftr-420	1280	2	william	william	PROPN
ftr-420	1280	3	m.	m.	PROPN
ftr-420	1280	4	sharp	sharp	PROPN
ftr-420	1280	5	sr	sr	PROPN
ftr-420	1280	6	.	.	PROPN
ftr-420	1280	7	,	,	PUNCT
ftr-420	1280	8	william	william	PROPN
ftr-420	1280	9	t.	t.	PROPN
ftr-420	1280	10	harrison	harrison	PROPN
ftr-420	1280	11	iii	iii	PROPN
ftr-420	1280	12	,	,	PUNCT
ftr-420	1280	13	rachel	rachel	PROPN
ftr-420	1280	14	a.	a.	PROPN
ftr-420	1280	15	lunsford	lunsford	PROPN
ftr-420	1280	16	,	,	PUNCT
ftr-420	1280	17	and	and	CCONJ
ftr-420	1280	18	scott	scott	PROPN
ftr-420	1280	19	a.	a.	PROPN
ftr-420	1280	20	harty	harty	PROPN
ftr-420	1280	21	,	,	PUNCT
ftr-420	1280	22	“	"	PUNCT
ftr-420	1280	23	the	the	DET
ftr-420	1280	24	u.s	u.s	PROPN
ftr-420	1280	25	.	.	PROPN
ftr-420	1280	26	tax	tax	PROPN
ftr-420	1280	27	information	information	NOUN
ftr-420	1280	28	exchange	exchange	NOUN
ftr-420	1280	29	agreements	agreement	NOUN
ftr-420	1280	30	:	:	PUNCT
ftr-420	1280	31	a	a	DET
ftr-420	1280	32	comparative	comparative	ADJ
ftr-420	1280	33	analysis	analysis	NOUN
ftr-420	1280	34	,	,	PUNCT
ftr-420	1280	35	”	"	PUNCT
ftr-420	1280	36	2002	2002	NUM
ftr-420	1280	37	tnt	tnt	PROPN
ftr-420	1280	38	219	219	NUM
ftr-420	1280	39	-	-	SYM
ftr-420	1280	40	45	45	NUM
ftr-420	1280	41	,	,	PUNCT
ftr-420	1280	42	at	at	ADP
ftr-420	1280	43	n.4	n.4	ADP
ftr-420	1280	44	and	and	CCONJ
ftr-420	1280	45	accompanying	accompany	VERB
ftr-420	1280	46	text	text	NOUN
ftr-420	1280	47	.	.	PUNCT
ftr-420	1281	1	they	they	PRON
ftr-420	1281	2	note	note	VERB
ftr-420	1281	3	that	that	SCONJ
ftr-420	1281	4	the	the	DET
ftr-420	1281	5	agreement	agreement	NOUN
ftr-420	1281	6	“	"	PUNCT
ftr-420	1281	7	does	do	AUX
ftr-420	1281	8	not	not	PART
ftr-420	1281	9	require	require	VERB
ftr-420	1281	10	the	the	DET
ftr-420	1281	11	united	united	PROPN
ftr-420	1281	12	states	states	PROPN
ftr-420	1281	13	to	to	PART
ftr-420	1281	14	tender	tender	VERB
ftr-420	1281	15	any	any	DET
ftr-420	1281	16	requested	request	VERB
ftr-420	1281	17	information	information	NOUN
ftr-420	1281	18	to	to	ADP
ftr-420	1281	19	the	the	DET
ftr-420	1281	20	bahamas	bahama	NOUN
ftr-420	1281	21	,	,	PUNCT
ftr-420	1281	22	”	"	PUNCT
ftr-420	1281	23	whereas	whereas	SCONJ
ftr-420	1281	24	the	the	DET
ftr-420	1281	25	u.s	u.s	PROPN
ftr-420	1281	26	.	.	PROPN
ftr-420	1281	27	could	could	AUX
ftr-420	1281	28	be	be	AUX
ftr-420	1281	29	required	require	VERB
ftr-420	1281	30	to	to	PART
ftr-420	1281	31	provide	provide	VERB
ftr-420	1281	32	information	information	NOUN
ftr-420	1281	33	under	under	ADP
ftr-420	1281	34	the	the	DET
ftr-420	1281	35	agreements	agreement	NOUN
ftr-420	1281	36	with	with	ADP
ftr-420	1281	37	the	the	DET
ftr-420	1281	38	cayman	cayman	PROPN
ftr-420	1281	39	islands	island	NOUN
ftr-420	1281	40	and	and	CCONJ
ftr-420	1281	41	british	british	PROPN
ftr-420	1281	42	virgin	virgin	PROPN
ftr-420	1281	43	islands	islands	PROPN
ftr-420	1281	44	,	,	PUNCT
ftr-420	1281	45	signed	sign	VERB
ftr-420	1281	46	in	in	ADP
ftr-420	1281	47	2001	2001	NUM
ftr-420	1281	48	and	and	CCONJ
ftr-420	1281	49	2002	2002	NUM
ftr-420	1281	50	,	,	PUNCT
ftr-420	1281	51	respectively	respectively	ADV
ftr-420	1281	52	.	.	PUNCT
ftr-420	1282	1	however	however	ADV
ftr-420	1282	2	“	"	PUNCT
ftr-420	1282	3	it	it	PRON
ftr-420	1282	4	seems	seem	VERB
ftr-420	1282	5	unlikely	unlikely	ADJ
ftr-420	1282	6	that	that	SCONJ
ftr-420	1282	7	the	the	DET
ftr-420	1282	8	cayman	cayman	PROPN
ftr-420	1282	9	islands	island	NOUN
ftr-420	1282	10	or	or	CCONJ
ftr-420	1282	11	the	the	DET
ftr-420	1282	12	bvi	bvi	PROPN
ftr-420	1282	13	will	will	AUX
ftr-420	1282	14	request	request	VERB
ftr-420	1282	15	this	this	DET
ftr-420	1282	16	information	information	NOUN
ftr-420	1282	17	.	.	PUNCT
ftr-420	1282	18	”	"	PUNCT
ftr-420	1283	1	i	i	PRON
ftr-420	1283	2	d.	d.	PROPN
ftr-420	1283	3	at	at	ADP
ftr-420	1283	4	n.	n.	PROPN
ftr-420	1283	5	4	4	NUM
ftr-420	1283	6	.	.	X
ftr-420	1283	7	632	632	NUM
ftr-420	1283	8	florida	florida	PROPN
ftr-420	1283	9	tax	tax	NOUN
ftr-420	1283	10	review	review	NOUN
ftr-420	1283	11	[	[	X
ftr-420	1283	12	vol.6:6	vol.6:6	NOUN
ftr-420	1283	13	offer	offer	VERB
ftr-420	1283	14	the	the	DET
ftr-420	1283	15	other	other	ADJ
ftr-420	1283	16	party	party	NOUN
ftr-420	1283	17	some	some	DET
ftr-420	1283	18	incentive	incentive	NOUN
ftr-420	1283	19	to	to	PART
ftr-420	1283	20	enter	enter	VERB
ftr-420	1283	21	the	the	DET
ftr-420	1283	22	agreement	agreement	NOUN
ftr-420	1283	23	other	other	ADJ
ftr-420	1283	24	than	than	ADP
ftr-420	1283	25	reciprocity	reciprocity	NOUN
ftr-420	1283	26	of	of	ADP
ftr-420	1283	27	information	information	NOUN
ftr-420	1283	28	exchange.172	exchange.172	NOUN
ftr-420	1283	29	this	this	DET
ftr-420	1283	30	section	section	NOUN
ftr-420	1283	31	has	have	AUX
ftr-420	1283	32	focused	focus	VERB
ftr-420	1283	33	on	on	ADP
ftr-420	1283	34	whether	whether	SCONJ
ftr-420	1283	35	a	a	DET
ftr-420	1283	36	nonresident	nonresident	ADJ
ftr-420	1283	37	alien	alien	ADJ
ftr-420	1283	38	depositor	depositor	NOUN
ftr-420	1283	39	in	in	ADP
ftr-420	1283	40	a	a	DET
ftr-420	1283	41	u.s	u.s	PROPN
ftr-420	1283	42	.	.	PROPN
ftr-420	1283	43	bank	bank	PROPN
ftr-420	1283	44	has	have	AUX
ftr-420	1283	45	the	the	DET
ftr-420	1283	46	right	right	NOUN
ftr-420	1283	47	to	to	PART
ftr-420	1283	48	assurance	assurance	VERB
ftr-420	1283	49	that	that	SCONJ
ftr-420	1283	50	his	his	PRON
ftr-420	1283	51	deposit	deposit	NOUN
ftr-420	1283	52	information	information	NOUN
ftr-420	1283	53	will	will	AUX
ftr-420	1283	54	be	be	AUX
ftr-420	1283	55	kept	keep	VERB
ftr-420	1283	56	secret	secret	ADJ
ftr-420	1283	57	from	from	ADP
ftr-420	1283	58	his	his	PRON
ftr-420	1283	59	home	home	NOUN
ftr-420	1283	60	government	government	NOUN
ftr-420	1283	61	.	.	PUNCT
ftr-420	1284	1	my	my	PRON
ftr-420	1284	2	conclusion	conclusion	NOUN
ftr-420	1284	3	is	be	AUX
ftr-420	1284	4	that	that	SCONJ
ftr-420	1284	5	the	the	DET
ftr-420	1284	6	nonresident	nonresident	ADJ
ftr-420	1284	7	alien	alien	NOUN
ftr-420	1284	8	’s	’s	PART
ftr-420	1284	9	claim	claim	NOUN
ftr-420	1284	10	to	to	ADP
ftr-420	1284	11	secrecy	secrecy	NOUN
ftr-420	1284	12	is	be	AUX
ftr-420	1284	13	convincing	convincing	ADJ
ftr-420	1284	14	only	only	ADV
ftr-420	1284	15	if	if	SCONJ
ftr-420	1284	16	the	the	DET
ftr-420	1284	17	home	home	NOUN
ftr-420	1284	18	government	government	NOUN
ftr-420	1284	19	is	be	AUX
ftr-420	1284	20	likely	likely	ADJ
ftr-420	1284	21	to	to	PART
ftr-420	1284	22	misuse	misuse	VERB
ftr-420	1284	23	(	(	PUNCT
ftr-420	1284	24	or	or	CCONJ
ftr-420	1284	25	allow	allow	VERB
ftr-420	1284	26	misuse	misuse	NOUN
ftr-420	1284	27	of	of	ADP
ftr-420	1284	28	)	)	PUNCT
ftr-420	1284	29	the	the	DET
ftr-420	1284	30	information	information	NOUN
ftr-420	1284	31	,	,	PUNCT
ftr-420	1284	32	and	and	CCONJ
ftr-420	1284	33	not	not	PART
ftr-420	1284	34	if	if	SCONJ
ftr-420	1284	35	the	the	DET
ftr-420	1284	36	home	home	NOUN
ftr-420	1284	37	country	country	NOUN
ftr-420	1284	38	can	can	AUX
ftr-420	1284	39	insure	insure	VERB
ftr-420	1284	40	that	that	SCONJ
ftr-420	1284	41	the	the	DET
ftr-420	1284	42	information	information	NOUN
ftr-420	1284	43	is	be	AUX
ftr-420	1284	44	used	use	VERB
ftr-420	1284	45	solely	solely	ADV
ftr-420	1284	46	to	to	PART
ftr-420	1284	47	enforce	enforce	VERB
ftr-420	1284	48	the	the	DET
ftr-420	1284	49	tax	tax	NOUN
ftr-420	1284	50	obligation	obligation	NOUN
ftr-420	1284	51	of	of	ADP
ftr-420	1284	52	the	the	DET
ftr-420	1284	53	depositor	depositor	NOUN
ftr-420	1284	54	to	to	ADP
ftr-420	1284	55	his	his	PRON
ftr-420	1284	56	home	home	NOUN
ftr-420	1284	57	country	country	NOUN
ftr-420	1284	58	.	.	PUNCT
ftr-420	1285	1	this	this	PRON
ftr-420	1285	2	does	do	AUX
ftr-420	1285	3	not	not	PART
ftr-420	1285	4	answer	answer	VERB
ftr-420	1285	5	the	the	DET
ftr-420	1285	6	question	question	NOUN
ftr-420	1285	7	of	of	ADP
ftr-420	1285	8	whether	whether	SCONJ
ftr-420	1285	9	the	the	DET
ftr-420	1285	10	country	country	NOUN
ftr-420	1285	11	where	where	SCONJ
ftr-420	1285	12	the	the	DET
ftr-420	1285	13	deposit	deposit	NOUN
ftr-420	1285	14	is	be	AUX
ftr-420	1285	15	made	make	VERB
ftr-420	1285	16	(	(	PUNCT
ftr-420	1285	17	e.g.	e.g.	ADV
ftr-420	1285	18	,	,	PUNCT
ftr-420	1285	19	the	the	DET
ftr-420	1285	20	u.s	u.s	PROPN
ftr-420	1285	21	.	.	PROPN
ftr-420	1285	22	)	)	PUNCT
ftr-420	1285	23	has	have	AUX
ftr-420	1285	24	any	any	DET
ftr-420	1285	25	reason	reason	NOUN
ftr-420	1285	26	,	,	PUNCT
ftr-420	1285	27	or	or	CCONJ
ftr-420	1285	28	obligation	obligation	NOUN
ftr-420	1285	29	,	,	PUNCT
ftr-420	1285	30	to	to	PART
ftr-420	1285	31	help	help	VERB
ftr-420	1285	32	the	the	DET
ftr-420	1285	33	home	home	NOUN
ftr-420	1285	34	country	country	NOUN
ftr-420	1285	35	enforce	enforce	VERB
ftr-420	1285	36	its	its	PRON
ftr-420	1285	37	taxes	taxis	NOUN
ftr-420	1285	38	(	(	PUNCT
ftr-420	1285	39	which	which	PRON
ftr-420	1285	40	may	may	AUX
ftr-420	1285	41	be	be	AUX
ftr-420	1285	42	too	too	ADV
ftr-420	1285	43	high	high	ADJ
ftr-420	1285	44	in	in	ADP
ftr-420	1285	45	the	the	DET
ftr-420	1285	46	view	view	NOUN
ftr-420	1285	47	of	of	ADP
ftr-420	1285	48	the	the	DET
ftr-420	1285	49	u.s	u.s	PROPN
ftr-420	1285	50	.	.	PROPN
ftr-420	1285	51	)	)	PUNCT
ftr-420	1285	52	.	.	PUNCT
ftr-420	1286	1	i	i	PRON
ftr-420	1286	2	will	will	AUX
ftr-420	1286	3	turn	turn	VERB
ftr-420	1286	4	to	to	ADP
ftr-420	1286	5	this	this	DET
ftr-420	1286	6	question	question	NOUN
ftr-420	1286	7	in	in	ADP
ftr-420	1286	8	part	part	NOUN
ftr-420	1286	9	c.	c.	PROPN
ftr-420	1286	10	below.173	below.173	PROPN
ftr-420	1286	11	b.	b.	PROPN
ftr-420	1287	1	the	the	DET
ftr-420	1287	2	privacy	privacy	NOUN
ftr-420	1287	3	claims	claim	NOUN
ftr-420	1287	4	of	of	ADP
ftr-420	1287	5	u.s	u.s	PROPN
ftr-420	1287	6	.	.	PROPN
ftr-420	1287	7	citizens	citizen	NOUN
ftr-420	1287	8	or	or	CCONJ
ftr-420	1287	9	residents	resident	NOUN
ftr-420	1287	10	who	who	PRON
ftr-420	1287	11	have	have	VERB
ftr-420	1287	12	offshore	offshore	ADJ
ftr-420	1287	13	accounts	account	NOUN
ftr-420	1287	14	if	if	SCONJ
ftr-420	1287	15	one	one	PRON
ftr-420	1287	16	accepts	accept	VERB
ftr-420	1287	17	that	that	SCONJ
ftr-420	1287	18	a	a	DET
ftr-420	1287	19	u.s	u.s	PROPN
ftr-420	1287	20	.	.	PROPN
ftr-420	1287	21	person	person	NOUN
ftr-420	1287	22	banking	bank	VERB
ftr-420	1287	23	with	with	ADP
ftr-420	1287	24	a	a	DET
ftr-420	1287	25	u.s	u.s	PROPN
ftr-420	1287	26	.	.	PROPN
ftr-420	1287	27	bank	bank	PROPN
ftr-420	1287	28	will	will	AUX
ftr-420	1287	29	have	have	VERB
ftr-420	1287	30	his	his	PRON
ftr-420	1287	31	receipt	receipt	NOUN
ftr-420	1287	32	of	of	ADP
ftr-420	1287	33	interest	interest	NOUN
ftr-420	1287	34	payments	payment	NOUN
ftr-420	1287	35	reported	report	VERB
ftr-420	1287	36	to	to	ADP
ftr-420	1287	37	the	the	DET
ftr-420	1287	38	irs	irs	PROPN
ftr-420	1287	39	on	on	ADP
ftr-420	1287	40	a	a	DET
ftr-420	1287	41	form	form	NOUN
ftr-420	1287	42	1099	1099	NUM
ftr-420	1287	43	(	(	PUNCT
ftr-420	1287	44	and	and	CCONJ
ftr-420	1287	45	that	that	SCONJ
ftr-420	1287	46	this	this	PRON
ftr-420	1287	47	does	do	AUX
ftr-420	1287	48	not	not	PART
ftr-420	1287	49	pose	pose	VERB
ftr-420	1287	50	an	an	DET
ftr-420	1287	51	intolerable	intolerable	ADJ
ftr-420	1287	52	risk	risk	NOUN
ftr-420	1287	53	that	that	SCONJ
ftr-420	1287	54	the	the	DET
ftr-420	1287	55	information	information	NOUN
ftr-420	1287	56	will	will	AUX
ftr-420	1287	57	be	be	AUX
ftr-420	1287	58	misused	misuse	VERB
ftr-420	1287	59	)	)	PUNCT
ftr-420	1287	60	,	,	PUNCT
ftr-420	1287	61	is	be	AUX
ftr-420	1287	62	there	there	PRON
ftr-420	1287	63	any	any	DET
ftr-420	1287	64	basis	basis	NOUN
ftr-420	1287	65	to	to	PART
ftr-420	1287	66	argue	argue	VERB
ftr-420	1287	67	that	that	SCONJ
ftr-420	1287	68	a	a	DET
ftr-420	1287	69	u.s	u.s	PROPN
ftr-420	1287	70	.	.	PROPN
ftr-420	1287	71	person	person	NOUN
ftr-420	1287	72	banking	bank	VERB
ftr-420	1287	73	with	with	ADP
ftr-420	1287	74	an	an	DET
ftr-420	1287	75	offshore	offshore	ADJ
ftr-420	1287	76	bank	bank	NOUN
ftr-420	1287	77	has	have	VERB
ftr-420	1287	78	a	a	DET
ftr-420	1287	79	right	right	NOUN
ftr-420	1287	80	to	to	PART
ftr-420	1287	81	avoid	avoid	VERB
ftr-420	1287	82	such	such	ADJ
ftr-420	1287	83	reporting	reporting	NOUN
ftr-420	1287	84	to	to	ADP
ftr-420	1287	85	the	the	DET
ftr-420	1287	86	irs	irs	PROPN
ftr-420	1287	87	?	?	PUNCT
ftr-420	1288	1	it	it	PRON
ftr-420	1288	2	could	could	AUX
ftr-420	1288	3	be	be	AUX
ftr-420	1288	4	argued	argue	VERB
ftr-420	1288	5	generally	generally	ADV
ftr-420	1288	6	that	that	SCONJ
ftr-420	1288	7	a	a	DET
ftr-420	1288	8	u.s	u.s	PROPN
ftr-420	1288	9	.	.	PROPN
ftr-420	1288	10	citizen	citizen	PROPN
ftr-420	1288	11	should	should	AUX
ftr-420	1288	12	be	be	AUX
ftr-420	1288	13	able	able	ADJ
ftr-420	1288	14	to	to	PART
ftr-420	1288	15	avoid	avoid	VERB
ftr-420	1288	16	the	the	DET
ftr-420	1288	17	reach	reach	NOUN
ftr-420	1288	18	of	of	ADP
ftr-420	1288	19	the	the	DET
ftr-420	1288	20	u.s	u.s	PROPN
ftr-420	1288	21	.	.	PROPN
ftr-420	1288	22	government	government	NOUN
ftr-420	1288	23	when	when	SCONJ
ftr-420	1288	24	his	his	PRON
ftr-420	1288	25	actions	action	NOUN
ftr-420	1288	26	occur	occur	VERB
ftr-420	1288	27	wholly	wholly	ADV
ftr-420	1288	28	outside	outside	ADP
ftr-420	1288	29	the	the	DET
ftr-420	1288	30	u.s	u.s	PROPN
ftr-420	1288	31	.	.	PROPN
ftr-420	1288	32	but	but	CCONJ
ftr-420	1288	33	in	in	ADP
ftr-420	1288	34	this	this	DET
ftr-420	1288	35	context	context	NOUN
ftr-420	1288	36	this	this	DET
ftr-420	1288	37	argument	argument	NOUN
ftr-420	1288	38	would	would	AUX
ftr-420	1288	39	be	be	AUX
ftr-420	1288	40	in	in	ADP
ftr-420	1288	41	direct	direct	ADJ
ftr-420	1288	42	conflict	conflict	NOUN
ftr-420	1288	43	with	with	ADP
ftr-420	1288	44	decisions	decision	NOUN
ftr-420	1288	45	made	make	VERB
ftr-420	1288	46	by	by	ADP
ftr-420	1288	47	congress	congress	PROPN
ftr-420	1288	48	.	.	PUNCT
ftr-420	1289	1	congress	congress	PROPN
ftr-420	1289	2	has	have	AUX
ftr-420	1289	3	determined	determine	VERB
ftr-420	1289	4	that	that	SCONJ
ftr-420	1289	5	the	the	DET
ftr-420	1289	6	gross	gross	ADJ
ftr-420	1289	7	income	income	NOUN
ftr-420	1289	8	of	of	ADP
ftr-420	1289	9	u.s	u.s	PROPN
ftr-420	1289	10	.	.	PROPN
ftr-420	1289	11	citizens	citizen	NOUN
ftr-420	1289	12	or	or	CCONJ
ftr-420	1289	13	residents	resident	NOUN
ftr-420	1289	14	should	should	AUX
ftr-420	1289	15	generally	generally	ADV
ftr-420	1289	16	include	include	VERB
ftr-420	1289	17	income	income	NOUN
ftr-420	1289	18	from	from	ADP
ftr-420	1289	19	foreign	foreign	ADJ
ftr-420	1289	20	as	as	ADV
ftr-420	1289	21	well	well	ADV
ftr-420	1289	22	as	as	ADP
ftr-420	1289	23	u.s	u.s	PROPN
ftr-420	1289	24	.	.	PROPN
ftr-420	1289	25	sources	source	NOUN
ftr-420	1289	26	,	,	PUNCT
ftr-420	1289	27	and	and	CCONJ
ftr-420	1289	28	the	the	DET
ftr-420	1289	29	permissibility	permissibility	NOUN
ftr-420	1289	30	of	of	ADP
ftr-420	1289	31	this	this	DET
ftr-420	1289	32	rule	rule	NOUN
ftr-420	1289	33	has	have	AUX
ftr-420	1289	34	been	be	AUX
ftr-420	1289	35	confirmed	confirm	VERB
ftr-420	1289	36	by	by	ADP
ftr-420	1289	37	the174	the174	PROPN
ftr-420	1289	38	172	172	NUM
ftr-420	1289	39	.	.	PUNCT
ftr-420	1290	1	one	one	NUM
ftr-420	1290	2	of	of	ADP
ftr-420	1290	3	the	the	DET
ftr-420	1290	4	incentives	incentive	NOUN
ftr-420	1290	5	for	for	SCONJ
ftr-420	1290	6	the	the	DET
ftr-420	1290	7	bahamas	bahamas	PROPN
ftr-420	1290	8	to	to	PART
ftr-420	1290	9	sign	sign	VERB
ftr-420	1290	10	the	the	DET
ftr-420	1290	11	agreement	agreement	NOUN
ftr-420	1290	12	may	may	AUX
ftr-420	1290	13	be	be	AUX
ftr-420	1290	14	the	the	DET
ftr-420	1290	15	provision	provision	NOUN
ftr-420	1290	16	in	in	ADP
ftr-420	1290	17	article	article	NOUN
ftr-420	1290	18	5	5	NUM
ftr-420	1290	19	confirming	confirm	VERB
ftr-420	1290	20	that	that	SCONJ
ftr-420	1290	21	the	the	DET
ftr-420	1290	22	limitations	limitation	NOUN
ftr-420	1290	23	on	on	ADP
ftr-420	1290	24	deductions	deduction	NOUN
ftr-420	1290	25	for	for	ADP
ftr-420	1290	26	expenses	expense	NOUN
ftr-420	1290	27	of	of	ADP
ftr-420	1290	28	attending	attend	VERB
ftr-420	1290	29	a	a	DET
ftr-420	1290	30	convention	convention	NOUN
ftr-420	1290	31	outside	outside	ADP
ftr-420	1290	32	the	the	DET
ftr-420	1290	33	north	north	ADJ
ftr-420	1290	34	american	american	ADJ
ftr-420	1290	35	area	area	NOUN
ftr-420	1290	36	under	under	ADP
ftr-420	1290	37	§	§	PROPN
ftr-420	1290	38	274(h)(1	274(h)(1	NUM
ftr-420	1290	39	)	)	PUNCT
ftr-420	1290	40	will	will	AUX
ftr-420	1290	41	not	not	PART
ftr-420	1290	42	apply	apply	VERB
ftr-420	1290	43	to	to	ADP
ftr-420	1290	44	a	a	DET
ftr-420	1290	45	convention	convention	NOUN
ftr-420	1290	46	in	in	ADP
ftr-420	1290	47	the	the	DET
ftr-420	1290	48	bahamas	bahama	NOUN
ftr-420	1290	49	in	in	ADP
ftr-420	1290	50	light	light	NOUN
ftr-420	1290	51	of	of	ADP
ftr-420	1290	52	§	§	PROPN
ftr-420	1290	53	274(h)(6	274(h)(6	NUM
ftr-420	1290	54	)	)	PUNCT
ftr-420	1290	55	(	(	PUNCT
ftr-420	1290	56	bahamas	bahamas	PROPN
ftr-420	1290	57	is	be	AUX
ftr-420	1290	58	a	a	DET
ftr-420	1290	59	beneficiary	beneficiary	ADJ
ftr-420	1290	60	country	country	NOUN
ftr-420	1290	61	under	under	ADP
ftr-420	1290	62	the	the	DET
ftr-420	1290	63	caribbean	caribbean	ADJ
ftr-420	1290	64	basin	basin	PROPN
ftr-420	1290	65	economic	economic	PROPN
ftr-420	1290	66	recovery	recovery	NOUN
ftr-420	1290	67	act	act	NOUN
ftr-420	1290	68	that	that	PRON
ftr-420	1290	69	has	have	VERB
ftr-420	1290	70	in	in	ADP
ftr-420	1290	71	effect	effect	NOUN
ftr-420	1290	72	a	a	DET
ftr-420	1290	73	bilateral	bilateral	ADJ
ftr-420	1290	74	agreement	agreement	NOUN
ftr-420	1290	75	with	with	ADP
ftr-420	1290	76	the	the	DET
ftr-420	1290	77	u.s	u.s	PROPN
ftr-420	1290	78	.	.	PROPN
ftr-420	1290	79	for	for	ADP
ftr-420	1290	80	exchange	exchange	NOUN
ftr-420	1290	81	of	of	ADP
ftr-420	1290	82	information	information	NOUN
ftr-420	1290	83	)	)	PUNCT
ftr-420	1290	84	.	.	PUNCT
ftr-420	1291	1	see	see	VERB
ftr-420	1291	2	i	i	PRON
ftr-420	1291	3	d.	d.	PROPN
ftr-420	1291	4	at	at	ADP
ftr-420	1291	5	text	text	NOUN
ftr-420	1291	6	accompanying	accompany	VERB
ftr-420	1291	7	notes	note	NOUN
ftr-420	1291	8	131	131	NUM
ftr-420	1291	9	-	-	SYM
ftr-420	1291	10	36	36	NUM
ftr-420	1291	11	.	.	PUNCT
ftr-420	1292	1	173	173	NUM
ftr-420	1292	2	.	.	PUNCT
ftr-420	1292	3	mastromarco	mastromarco	PROPN
ftr-420	1292	4	&	&	CCONJ
ftr-420	1292	5	hunter	hunter	PROPN
ftr-420	1292	6	,	,	PUNCT
ftr-420	1292	7	supra	supra	PROPN
ftr-420	1292	8	note	note	PROPN
ftr-420	1292	9	6	6	NUM
ftr-420	1292	10	,	,	PUNCT
ftr-420	1292	11	at	at	ADP
ftr-420	1292	12	167	167	NUM
ftr-420	1292	13	suggesting	suggest	VERB
ftr-420	1292	14	that	that	SCONJ
ftr-420	1292	15	,	,	PUNCT
ftr-420	1292	16	the	the	DET
ftr-420	1292	17	eu	eu	PROPN
ftr-420	1292	18	and	and	CCONJ
ftr-420	1292	19	oecd	oecd	PROPN
ftr-420	1292	20	efforts	effort	NOUN
ftr-420	1292	21	to	to	PART
ftr-420	1292	22	expand	expand	VERB
ftr-420	1292	23	information	information	NOUN
ftr-420	1292	24	-	-	PUNCT
ftr-420	1292	25	reporting	reporting	NOUN
ftr-420	1292	26	“	"	PUNCT
ftr-420	1292	27	would	would	AUX
ftr-420	1292	28	enable	enable	VERB
ftr-420	1292	29	governments	government	NOUN
ftr-420	1292	30	to	to	PART
ftr-420	1292	31	impose	impose	VERB
ftr-420	1292	32	high	high	ADJ
ftr-420	1292	33	extraterritorial	extraterritorial	ADJ
ftr-420	1292	34	taxes	taxis	NOUN
ftr-420	1292	35	with	with	ADP
ftr-420	1292	36	impunity	impunity	NOUN
ftr-420	1292	37	–	–	PUNCT
ftr-420	1292	38	taxes	taxis	NOUN
ftr-420	1292	39	that	that	PRON
ftr-420	1292	40	have	have	AUX
ftr-420	1292	41	driven	drive	VERB
ftr-420	1292	42	the	the	DET
ftr-420	1292	43	funds	fund	NOUN
ftr-420	1292	44	the	the	DET
ftr-420	1292	45	eu	eu	PROPN
ftr-420	1292	46	is	be	AUX
ftr-420	1292	47	chasing	chase	VERB
ftr-420	1292	48	offshore	offshore	ADV
ftr-420	1292	49	in	in	ADP
ftr-420	1292	50	the	the	DET
ftr-420	1292	51	first	first	ADJ
ftr-420	1292	52	place	place	NOUN
ftr-420	1292	53	.	.	PUNCT
ftr-420	1292	54	”	"	PUNCT
ftr-420	1293	1	174	174	NUM
ftr-420	1293	2	.	.	PUNCT
ftr-420	1293	3	sections	section	NOUN
ftr-420	1293	4	1	1	NUM
ftr-420	1293	5	;	;	PUNCT
ftr-420	1293	6	61	61	NUM
ftr-420	1293	7	.	.	PUNCT
ftr-420	1293	8	section	section	NOUN
ftr-420	1293	9	911	911	NUM
ftr-420	1293	10	provides	provide	VERB
ftr-420	1293	11	an	an	DET
ftr-420	1293	12	exclusion	exclusion	NOUN
ftr-420	1293	13	,	,	PUNCT
ftr-420	1293	14	however	however	ADV
ftr-420	1293	15	,	,	PUNCT
ftr-420	1293	16	for	for	ADP
ftr-420	1293	17	a	a	DET
ftr-420	1293	18	certain	certain	ADJ
ftr-420	1293	19	amount	amount	NOUN
ftr-420	1293	20	of	of	ADP
ftr-420	1293	21	foreign	foreign	ADJ
ftr-420	1293	22	earned	earn	VERB
ftr-420	1293	23	income	income	NOUN
ftr-420	1293	24	.	.	PUNCT
ftr-420	1294	1	for	for	ADP
ftr-420	1294	2	this	this	DET
ftr-420	1294	3	purpose	purpose	NOUN
ftr-420	1294	4	“	"	PUNCT
ftr-420	1294	5	earned	earn	VERB
ftr-420	1294	6	income	income	NOUN
ftr-420	1294	7	”	"	PUNCT
ftr-420	1294	8	is	be	AUX
ftr-420	1294	9	defined	define	VERB
ftr-420	1294	10	as	as	ADP
ftr-420	1294	11	“	"	PUNCT
ftr-420	1294	12	wages	wage	NOUN
ftr-420	1294	13	,	,	PUNCT
ftr-420	1294	14	salaries	salary	NOUN
ftr-420	1294	15	,	,	PUNCT
ftr-420	1294	16	or	or	CCONJ
ftr-420	1294	17	professional	professional	ADJ
ftr-420	1294	18	fees	fee	NOUN
ftr-420	1294	19	,	,	PUNCT
ftr-420	1294	20	and	and	CCONJ
ftr-420	1294	21	other	other	ADJ
ftr-420	1294	22	amounts	amount	NOUN
ftr-420	1294	23	received	receive	VERB
ftr-420	1294	24	as	as	ADP
ftr-420	1294	25	compensation	compensation	NOUN
ftr-420	1294	26	for	for	ADP
ftr-420	1294	27	personal	personal	ADJ
ftr-420	1294	28	services	service	NOUN
ftr-420	1294	29	.	.	PUNCT
ftr-420	1294	30	”	"	PUNCT
ftr-420	1295	1	section	section	NOUN
ftr-420	1295	2	911(d)(2	911(d)(2	NUM
ftr-420	1295	3	)	)	PUNCT
ftr-420	1295	4	.	.	PUNCT
ftr-420	1296	1	2004	2004	NUM
ftr-420	1296	2	]	]	PUNCT
ftr-420	1296	3	sharing	share	VERB
ftr-420	1296	4	bank	bank	NOUN
ftr-420	1296	5	deposit	deposit	NOUN
ftr-420	1296	6	information	information	NOUN
ftr-420	1296	7	with	with	ADP
ftr-420	1296	8	other	other	ADJ
ftr-420	1296	9	countries	country	NOUN
ftr-420	1296	10	648	648	NUM
ftr-420	1296	11	u.s	u.s	PROPN
ftr-420	1296	12	.	.	PROPN
ftr-420	1296	13	supreme	supreme	PROPN
ftr-420	1296	14	court	court	PROPN
ftr-420	1296	15	in	in	ADP
ftr-420	1296	16	cook	cook	PROPN
ftr-420	1296	17	v.	v.	PROPN
ftr-420	1296	18	tait	tait	PROPN
ftr-420	1296	19	.	.	PUNCT
ftr-420	1297	1	congress	congress	PROPN
ftr-420	1297	2	has	have	AUX
ftr-420	1297	3	not	not	PART
ftr-420	1297	4	only	only	ADV
ftr-420	1297	5	made	make	VERB
ftr-420	1297	6	plain	plain	ADJ
ftr-420	1297	7	that175	that175	DET
ftr-420	1297	8	interest	interest	NOUN
ftr-420	1297	9	paid	pay	VERB
ftr-420	1297	10	by	by	ADP
ftr-420	1297	11	a	a	DET
ftr-420	1297	12	foreign	foreign	ADJ
ftr-420	1297	13	bank	bank	NOUN
ftr-420	1297	14	is	be	AUX
ftr-420	1297	15	taxable	taxable	ADJ
ftr-420	1297	16	to	to	ADP
ftr-420	1297	17	a	a	DET
ftr-420	1297	18	u.s	u.s	PROPN
ftr-420	1297	19	.	.	PROPN
ftr-420	1297	20	citizen	citizen	PROPN
ftr-420	1297	21	or	or	CCONJ
ftr-420	1297	22	resident	resident	NOUN
ftr-420	1297	23	,	,	PUNCT
ftr-420	1297	24	but	but	CCONJ
ftr-420	1297	25	has	have	AUX
ftr-420	1297	26	also	also	ADV
ftr-420	1297	27	authorized	authorize	VERB
ftr-420	1297	28	the	the	DET
ftr-420	1297	29	treasury	treasury	NOUN
ftr-420	1297	30	to	to	PART
ftr-420	1297	31	require	require	VERB
ftr-420	1297	32	a	a	DET
ftr-420	1297	33	u.s	u.s	PROPN
ftr-420	1297	34	.	.	PROPN
ftr-420	1297	35	citizen	citizen	PROPN
ftr-420	1297	36	or	or	CCONJ
ftr-420	1297	37	resident	resident	NOUN
ftr-420	1297	38	to	to	PART
ftr-420	1297	39	file	file	VERB
ftr-420	1297	40	a	a	DET
ftr-420	1297	41	report	report	NOUN
ftr-420	1297	42	of	of	ADP
ftr-420	1297	43	any	any	DET
ftr-420	1297	44	offshore	offshore	ADJ
ftr-420	1297	45	financial	financial	ADJ
ftr-420	1297	46	accounts	account	NOUN
ftr-420	1297	47	that	that	PRON
ftr-420	1297	48	he	he	PRON
ftr-420	1297	49	owns	own	VERB
ftr-420	1297	50	or	or	CCONJ
ftr-420	1297	51	controls	control	NOUN
ftr-420	1297	52	.	.	PUNCT
ftr-420	1298	1	and	and	CCONJ
ftr-420	1298	2	,	,	PUNCT
ftr-420	1298	3	it	it	PRON
ftr-420	1298	4	has176	has176	PROPN
ftr-420	1298	5	authorized	authorize	VERB
ftr-420	1298	6	the	the	DET
ftr-420	1298	7	irs	irs	PROPN
ftr-420	1298	8	to	to	PART
ftr-420	1298	9	obtain	obtain	VERB
ftr-420	1298	10	the	the	DET
ftr-420	1298	11	records	record	NOUN
ftr-420	1298	12	of	of	ADP
ftr-420	1298	13	a	a	DET
ftr-420	1298	14	taxpayer	taxpayer	NOUN
ftr-420	1298	15	’s	’s	PART
ftr-420	1298	16	domestic	domestic	ADJ
ftr-420	1298	17	bank	bank	NOUN
ftr-420	1298	18	accounts	account	VERB
ftr-420	1298	19	without	without	ADP
ftr-420	1298	20	any	any	DET
ftr-420	1298	21	showing	showing	NOUN
ftr-420	1298	22	of	of	ADP
ftr-420	1298	23	probable	probable	ADJ
ftr-420	1298	24	cause	cause	NOUN
ftr-420	1298	25	that	that	SCONJ
ftr-420	1298	26	any	any	DET
ftr-420	1298	27	criminal	criminal	ADJ
ftr-420	1298	28	or	or	CCONJ
ftr-420	1298	29	civil	civil	ADJ
ftr-420	1298	30	wrong	wrong	NOUN
ftr-420	1298	31	has	have	AUX
ftr-420	1298	32	occurred	occur	VERB
ftr-420	1298	33	.	.	PUNCT
ftr-420	1299	1	thus	thus	ADV
ftr-420	1299	2	,	,	PUNCT
ftr-420	1299	3	congress	congress	PROPN
ftr-420	1299	4	’s	’s	PART
ftr-420	1299	5	failure	failure	NOUN
ftr-420	1299	6	to	to	PART
ftr-420	1299	7	require	require	VERB
ftr-420	1299	8	reporting	reporting	NOUN
ftr-420	1299	9	of	of	ADP
ftr-420	1299	10	the	the	DET
ftr-420	1299	11	interest	interest	NOUN
ftr-420	1299	12	by	by	ADP
ftr-420	1299	13	the177	the177	PROPN
ftr-420	1299	14	foreign	foreign	ADJ
ftr-420	1299	15	bank	bank	NOUN
ftr-420	1299	16	to	to	ADP
ftr-420	1299	17	the	the	DET
ftr-420	1299	18	irs	irs	PROPN
ftr-420	1299	19	can	can	AUX
ftr-420	1299	20	be	be	AUX
ftr-420	1299	21	assumed	assume	VERB
ftr-420	1299	22	to	to	PART
ftr-420	1299	23	be	be	AUX
ftr-420	1299	24	based	base	VERB
ftr-420	1299	25	not	not	PART
ftr-420	1299	26	on	on	ADP
ftr-420	1299	27	concern	concern	NOUN
ftr-420	1299	28	for	for	ADP
ftr-420	1299	29	the	the	DET
ftr-420	1299	30	privacy	privacy	NOUN
ftr-420	1299	31	of	of	ADP
ftr-420	1299	32	the	the	DET
ftr-420	1299	33	depositor	depositor	NOUN
ftr-420	1299	34	but	but	CCONJ
ftr-420	1299	35	on	on	ADP
ftr-420	1299	36	a	a	DET
ftr-420	1299	37	lack	lack	NOUN
ftr-420	1299	38	of	of	ADP
ftr-420	1299	39	jurisdiction	jurisdiction	NOUN
ftr-420	1299	40	to	to	PART
ftr-420	1299	41	impose	impose	VERB
ftr-420	1299	42	this	this	DET
ftr-420	1299	43	reporting	reporting	NOUN
ftr-420	1299	44	requirement	requirement	NOUN
ftr-420	1299	45	on	on	ADP
ftr-420	1299	46	the	the	DET
ftr-420	1299	47	foreign	foreign	ADJ
ftr-420	1299	48	bank.178	bank.178	NOUN
ftr-420	1299	49	the	the	DET
ftr-420	1299	50	exchange	exchange	NOUN
ftr-420	1299	51	of	of	ADP
ftr-420	1299	52	information	information	NOUN
ftr-420	1299	53	meant	mean	VERB
ftr-420	1299	54	to	to	PART
ftr-420	1299	55	be	be	AUX
ftr-420	1299	56	facilitated	facilitate	VERB
ftr-420	1299	57	by	by	ADP
ftr-420	1299	58	the	the	DET
ftr-420	1299	59	proposed	propose	VERB
ftr-420	1299	60	regulation	regulation	NOUN
ftr-420	1299	61	would	would	AUX
ftr-420	1299	62	involve	involve	VERB
ftr-420	1299	63	transmittal	transmittal	NOUN
ftr-420	1299	64	of	of	ADP
ftr-420	1299	65	information	information	NOUN
ftr-420	1299	66	about	about	ADP
ftr-420	1299	67	an	an	DET
ftr-420	1299	68	offshore	offshore	ADJ
ftr-420	1299	69	bank	bank	NOUN
ftr-420	1299	70	account	account	NOUN
ftr-420	1299	71	of	of	ADP
ftr-420	1299	72	a	a	DET
ftr-420	1299	73	u.s	u.s	PROPN
ftr-420	1299	74	.	.	PROPN
ftr-420	1299	75	citizen	citizen	PROPN
ftr-420	1299	76	first	first	ADV
ftr-420	1299	77	to	to	ADP
ftr-420	1299	78	the	the	DET
ftr-420	1299	79	government	government	NOUN
ftr-420	1299	80	of	of	ADP
ftr-420	1299	81	the	the	DET
ftr-420	1299	82	country	country	NOUN
ftr-420	1299	83	where	where	SCONJ
ftr-420	1299	84	the	the	DET
ftr-420	1299	85	bank	bank	NOUN
ftr-420	1299	86	is	be	AUX
ftr-420	1299	87	located	locate	VERB
ftr-420	1299	88	and	and	CCONJ
ftr-420	1299	89	then	then	ADV
ftr-420	1299	90	by	by	ADP
ftr-420	1299	91	that	that	DET
ftr-420	1299	92	government	government	NOUN
ftr-420	1299	93	to	to	ADP
ftr-420	1299	94	the	the	DET
ftr-420	1299	95	irs	irs	PROPN
ftr-420	1299	96	.	.	PUNCT
ftr-420	1300	1	this	this	PRON
ftr-420	1300	2	might	might	AUX
ftr-420	1300	3	be	be	AUX
ftr-420	1300	4	considered	consider	VERB
ftr-420	1300	5	a	a	DET
ftr-420	1300	6	more	more	ADV
ftr-420	1300	7	serious	serious	ADJ
ftr-420	1300	8	invasion	invasion	NOUN
ftr-420	1300	9	of	of	ADP
ftr-420	1300	10	privacy	privacy	NOUN
ftr-420	1300	11	than	than	ADP
ftr-420	1300	12	the	the	DET
ftr-420	1300	13	transmittal	transmittal	NOUN
ftr-420	1300	14	of	of	ADP
ftr-420	1300	15	information	information	NOUN
ftr-420	1300	16	directly	directly	ADV
ftr-420	1300	17	from	from	ADP
ftr-420	1300	18	a	a	DET
ftr-420	1300	19	bank	bank	NOUN
ftr-420	1300	20	to	to	ADP
ftr-420	1300	21	the	the	DET
ftr-420	1300	22	irs	irs	PROPN
ftr-420	1300	23	(	(	PUNCT
ftr-420	1300	24	as	as	ADP
ftr-420	1300	25	in	in	ADP
ftr-420	1300	26	the	the	DET
ftr-420	1300	27	case	case	NOUN
ftr-420	1300	28	of	of	ADP
ftr-420	1300	29	a	a	DET
ftr-420	1300	30	u.s	u.s	PROPN
ftr-420	1300	31	.	.	PROPN
ftr-420	1300	32	bank	bank	PROPN
ftr-420	1300	33	account	account	PROPN
ftr-420	1300	34	)	)	PUNCT
ftr-420	1300	35	.	.	PUNCT
ftr-420	1301	1	however	however	ADV
ftr-420	1301	2	,	,	PUNCT
ftr-420	1301	3	the	the	DET
ftr-420	1301	4	american	american	ADJ
ftr-420	1301	5	depositor	depositor	NOUN
ftr-420	1301	6	himself	himself	PRON
ftr-420	1301	7	chooses	choose	VERB
ftr-420	1301	8	the	the	DET
ftr-420	1301	9	foreign	foreign	ADJ
ftr-420	1301	10	country	country	NOUN
ftr-420	1301	11	in	in	ADP
ftr-420	1301	12	which	which	PRON
ftr-420	1301	13	to	to	PART
ftr-420	1301	14	make	make	VERB
ftr-420	1301	15	the	the	DET
ftr-420	1301	16	deposit	deposit	NOUN
ftr-420	1301	17	,	,	PUNCT
ftr-420	1301	18	and	and	CCONJ
ftr-420	1301	19	therefore	therefore	ADV
ftr-420	1301	20	presumably	presumably	ADV
ftr-420	1301	21	should	should	AUX
ftr-420	1301	22	be	be	AUX
ftr-420	1301	23	able	able	ADJ
ftr-420	1301	24	to	to	PART
ftr-420	1301	25	insure	insure	VERB
ftr-420	1301	26	that	that	SCONJ
ftr-420	1301	27	the	the	DET
ftr-420	1301	28	foreign	foreign	ADJ
ftr-420	1301	29	government	government	NOUN
ftr-420	1301	30	can	can	AUX
ftr-420	1301	31	be	be	AUX
ftr-420	1301	32	relied	rely	VERB
ftr-420	1301	33	upon	upon	SCONJ
ftr-420	1301	34	to	to	PART
ftr-420	1301	35	keep	keep	VERB
ftr-420	1301	36	the	the	DET
ftr-420	1301	37	information	information	NOUN
ftr-420	1301	38	confidential	confidential	ADJ
ftr-420	1301	39	(	(	PUNCT
ftr-420	1301	40	except	except	SCONJ
ftr-420	1301	41	for	for	ADP
ftr-420	1301	42	conveying	convey	VERB
ftr-420	1301	43	it	it	PRON
ftr-420	1301	44	to	to	ADP
ftr-420	1301	45	the	the	DET
ftr-420	1301	46	irs	irs	PROPN
ftr-420	1301	47	)	)	PUNCT
ftr-420	1301	48	.	.	PUNCT
ftr-420	1302	1	c.	c.	NOUN
ftr-420	1303	1	the	the	DET
ftr-420	1303	2	claims	claim	NOUN
ftr-420	1303	3	of	of	ADP
ftr-420	1303	4	tax	tax	NOUN
ftr-420	1303	5	havens	haven	NOUN
ftr-420	1303	6	to	to	PART
ftr-420	1303	7	be	be	AUX
ftr-420	1303	8	entitled	entitle	VERB
ftr-420	1303	9	to	to	PART
ftr-420	1303	10	provide	provide	VERB
ftr-420	1303	11	privacy	privacy	NOUN
ftr-420	1303	12	thus	thus	ADV
ftr-420	1303	13	far	far	ADV
ftr-420	1303	14	,	,	PUNCT
ftr-420	1303	15	i	i	PRON
ftr-420	1303	16	have	have	AUX
ftr-420	1303	17	sought	seek	VERB
ftr-420	1303	18	to	to	PART
ftr-420	1303	19	establish	establish	VERB
ftr-420	1303	20	that	that	SCONJ
ftr-420	1303	21	a	a	DET
ftr-420	1303	22	taxpayer	taxpayer	NOUN
ftr-420	1303	23	secreting	secrete	VERB
ftr-420	1303	24	funds	fund	NOUN
ftr-420	1303	25	in	in	ADP
ftr-420	1303	26	a	a	DET
ftr-420	1303	27	bank	bank	NOUN
ftr-420	1303	28	account	account	NOUN
ftr-420	1303	29	outside	outside	ADP
ftr-420	1303	30	his	his	PRON
ftr-420	1303	31	residence	residence	NOUN
ftr-420	1303	32	country	country	NOUN
ftr-420	1303	33	has	have	VERB
ftr-420	1303	34	no	no	DET
ftr-420	1303	35	entitlement	entitlement	NOUN
ftr-420	1303	36	to	to	PART
ftr-420	1303	37	have	have	AUX
ftr-420	1303	38	the	the	DET
ftr-420	1303	39	host	host	NOUN
ftr-420	1303	40	175	175	NUM
ftr-420	1303	41	.	.	PUNCT
ftr-420	1304	1	265	265	NUM
ftr-420	1304	2	u.s	u.s	PROPN
ftr-420	1304	3	.	.	PROPN
ftr-420	1304	4	47	47	NUM
ftr-420	1304	5	(	(	PUNCT
ftr-420	1304	6	1924	1924	NUM
ftr-420	1304	7	)	)	PUNCT
ftr-420	1304	8	.	.	PUNCT
ftr-420	1305	1	176	176	NUM
ftr-420	1305	2	.	.	PUNCT
ftr-420	1306	1	31	31	NUM
ftr-420	1306	2	u.s.c	u.s.c	NOUN
ftr-420	1306	3	.	.	PUNCT
ftr-420	1306	4	5314	5314	NUM
ftr-420	1306	5	.	.	PUNCT
ftr-420	1307	1	see	see	VERB
ftr-420	1307	2	supra	supra	PROPN
ftr-420	1307	3	note	note	PROPN
ftr-420	1307	4	55	55	NUM
ftr-420	1307	5	.	.	NUM
ftr-420	1307	6	177	177	NUM
ftr-420	1307	7	.	.	PUNCT
ftr-420	1308	1	see	see	VERB
ftr-420	1308	2	supra	supra	PROPN
ftr-420	1308	3	note	note	PROPN
ftr-420	1308	4	109	109	NUM
ftr-420	1308	5	and	and	CCONJ
ftr-420	1308	6	accompanying	accompany	VERB
ftr-420	1308	7	text	text	NOUN
ftr-420	1308	8	.	.	PUNCT
ftr-420	1309	1	thus	thus	ADV
ftr-420	1309	2	,	,	PUNCT
ftr-420	1309	3	there	there	PRON
ftr-420	1309	4	would	would	AUX
ftr-420	1309	5	seem	seem	VERB
ftr-420	1309	6	to	to	PART
ftr-420	1309	7	be	be	AUX
ftr-420	1309	8	no	no	DET
ftr-420	1309	9	reason	reason	NOUN
ftr-420	1309	10	why	why	SCONJ
ftr-420	1309	11	the	the	DET
ftr-420	1309	12	irs	irs	PROPN
ftr-420	1309	13	should	should	AUX
ftr-420	1309	14	be	be	AUX
ftr-420	1309	15	required	require	VERB
ftr-420	1309	16	to	to	PART
ftr-420	1309	17	show	show	VERB
ftr-420	1309	18	“	"	PUNCT
ftr-420	1309	19	probable	probable	ADJ
ftr-420	1309	20	cause	cause	NOUN
ftr-420	1309	21	”	"	PUNCT
ftr-420	1309	22	in	in	ADP
ftr-420	1309	23	seeking	seek	VERB
ftr-420	1309	24	information	information	NOUN
ftr-420	1309	25	regarding	regard	VERB
ftr-420	1309	26	a	a	DET
ftr-420	1309	27	foreign	foreign	ADJ
ftr-420	1309	28	bank	bank	NOUN
ftr-420	1309	29	account	account	NOUN
ftr-420	1309	30	.	.	PUNCT
ftr-420	1310	1	but	but	CCONJ
ftr-420	1310	2	see	see	VERB
ftr-420	1310	3	burton	burton	PROPN
ftr-420	1310	4	,	,	PUNCT
ftr-420	1310	5	supra	supra	PROPN
ftr-420	1310	6	note	note	PROPN
ftr-420	1310	7	28	28	NUM
ftr-420	1310	8	,	,	PUNCT
ftr-420	1310	9	at	at	ADP
ftr-420	1310	10	20	20	NUM
ftr-420	1310	11	-	-	SYM
ftr-420	1310	12	21	21	NUM
ftr-420	1310	13	,	,	PUNCT
ftr-420	1310	14	stating	state	VERB
ftr-420	1310	15	that	that	SCONJ
ftr-420	1310	16	:	:	PUNCT
ftr-420	1310	17	“	"	PUNCT
ftr-420	1310	18	the	the	DET
ftr-420	1310	19	oecd	oecd	PROPN
ftr-420	1310	20	mou	mou	PROPN
ftr-420	1310	21	provides	provide	VERB
ftr-420	1310	22	for	for	ADP
ftr-420	1310	23	the	the	DET
ftr-420	1310	24	total	total	ADJ
ftr-420	1310	25	abolition	abolition	NOUN
ftr-420	1310	26	of	of	ADP
ftr-420	1310	27	financial	financial	ADJ
ftr-420	1310	28	privacy	privacy	NOUN
ftr-420	1310	29	in	in	ADP
ftr-420	1310	30	the	the	DET
ftr-420	1310	31	41	41	NUM
ftr-420	1310	32	targeted	target	VERB
ftr-420	1310	33	countries	country	NOUN
ftr-420	1310	34	as	as	SCONJ
ftr-420	1310	35	it	it	PRON
ftr-420	1310	36	relates	relate	VERB
ftr-420	1310	37	to	to	ADP
ftr-420	1310	38	the	the	DET
ftr-420	1310	39	30	30	NUM
ftr-420	1310	40	oecd	oecd	PROPN
ftr-420	1310	41	member	member	NOUN
ftr-420	1310	42	countries	country	NOUN
ftr-420	1310	43	.	.	PUNCT
ftr-420	1311	1	the	the	DET
ftr-420	1311	2	targeted	target	VERB
ftr-420	1311	3	countries	country	NOUN
ftr-420	1311	4	would	would	AUX
ftr-420	1311	5	be	be	AUX
ftr-420	1311	6	under	under	ADP
ftr-420	1311	7	an	an	DET
ftr-420	1311	8	obligation	obligation	NOUN
ftr-420	1311	9	to	to	PART
ftr-420	1311	10	routinely	routinely	ADV
ftr-420	1311	11	share	share	VERB
ftr-420	1311	12	banking	banking	NOUN
ftr-420	1311	13	,	,	PUNCT
ftr-420	1311	14	tax	tax	NOUN
ftr-420	1311	15	,	,	PUNCT
ftr-420	1311	16	and	and	CCONJ
ftr-420	1311	17	other	other	ADJ
ftr-420	1311	18	financial	financial	ADJ
ftr-420	1311	19	information	information	NOUN
ftr-420	1311	20	with	with	ADP
ftr-420	1311	21	oecd	oecd	PROPN
ftr-420	1311	22	member	member	NOUN
ftr-420	1311	23	countries	country	NOUN
ftr-420	1311	24	.	.	PUNCT
ftr-420	1311	25	.	.	PUNCT
ftr-420	1311	26	.	.	PUNCT
ftr-420	1312	1	.	.	PUNCT
ftr-420	1313	1	there	there	PRON
ftr-420	1313	2	would	would	AUX
ftr-420	1313	3	be	be	AUX
ftr-420	1313	4	no	no	DET
ftr-420	1313	5	requirement	requirement	NOUN
ftr-420	1313	6	for	for	SCONJ
ftr-420	1313	7	the	the	DET
ftr-420	1313	8	recipient	recipient	NOUN
ftr-420	1313	9	country	country	NOUN
ftr-420	1313	10	to	to	PART
ftr-420	1313	11	show	show	VERB
ftr-420	1313	12	probable	probable	ADJ
ftr-420	1313	13	cause	cause	NOUN
ftr-420	1313	14	for	for	ADP
ftr-420	1313	15	belief	belief	NOUN
ftr-420	1313	16	that	that	SCONJ
ftr-420	1313	17	a	a	DET
ftr-420	1313	18	crime	crime	NOUN
ftr-420	1313	19	had	have	AUX
ftr-420	1313	20	been	be	AUX
ftr-420	1313	21	committed	commit	VERB
ftr-420	1313	22	in	in	ADP
ftr-420	1313	23	either	either	DET
ftr-420	1313	24	country	country	NOUN
ftr-420	1313	25	.	.	PUNCT
ftr-420	1313	26	.	.	PUNCT
ftr-420	1313	27	.	.	PUNCT
ftr-420	1314	1	[	[	X
ftr-420	1314	2	or	or	CCONJ
ftr-420	1314	3	even	even	ADV
ftr-420	1314	4	]	]	PUNCT
ftr-420	1314	5	a	a	DET
ftr-420	1314	6	requirement	requirement	NOUN
ftr-420	1314	7	to	to	PART
ftr-420	1314	8	show	show	VERB
ftr-420	1314	9	that	that	SCONJ
ftr-420	1314	10	some	some	DET
ftr-420	1314	11	civil	civil	ADJ
ftr-420	1314	12	wrong	wrong	NOUN
ftr-420	1314	13	had	have	AUX
ftr-420	1314	14	been	be	AUX
ftr-420	1314	15	committed	commit	VERB
ftr-420	1314	16	or	or	CCONJ
ftr-420	1314	17	was	be	AUX
ftr-420	1314	18	even	even	ADV
ftr-420	1314	19	suspected	suspect	VERB
ftr-420	1314	20	.	.	PUNCT
ftr-420	1315	1	the	the	DET
ftr-420	1315	2	information	information	NOUN
ftr-420	1315	3	would	would	AUX
ftr-420	1315	4	simply	simply	ADV
ftr-420	1315	5	be	be	AUX
ftr-420	1315	6	routinely	routinely	ADV
ftr-420	1315	7	sent	send	VERB
ftr-420	1315	8	to	to	ADP
ftr-420	1315	9	any	any	DET
ftr-420	1315	10	oecd	oecd	PROPN
ftr-420	1315	11	country	country	NOUN
ftr-420	1315	12	that	that	PRON
ftr-420	1315	13	asked	ask	VERB
ftr-420	1315	14	for	for	ADP
ftr-420	1315	15	it	it	PRON
ftr-420	1315	16	.	.	PUNCT
ftr-420	1316	1	there	there	PRON
ftr-420	1316	2	are	be	VERB
ftr-420	1316	3	absolutely	absolutely	ADV
ftr-420	1316	4	no	no	DET
ftr-420	1316	5	restrictions	restriction	NOUN
ftr-420	1316	6	on	on	ADP
ftr-420	1316	7	the	the	DET
ftr-420	1316	8	use	use	NOUN
ftr-420	1316	9	to	to	PART
ftr-420	1316	10	which	which	PRON
ftr-420	1316	11	the	the	DET
ftr-420	1316	12	information	information	NOUN
ftr-420	1316	13	may	may	AUX
ftr-420	1316	14	be	be	AUX
ftr-420	1316	15	put	put	VERB
ftr-420	1316	16	.	.	PUNCT
ftr-420	1316	17	”	"	PUNCT
ftr-420	1317	1	178	178	NUM
ftr-420	1317	2	.	.	PUNCT
ftr-420	1318	1	on	on	ADP
ftr-420	1318	2	the	the	DET
ftr-420	1318	3	other	other	ADJ
ftr-420	1318	4	hand	hand	NOUN
ftr-420	1318	5	,	,	PUNCT
ftr-420	1318	6	the	the	DET
ftr-420	1318	7	irs	irs	PROPN
ftr-420	1318	8	has	have	AUX
ftr-420	1318	9	taken	take	VERB
ftr-420	1318	10	advantage	advantage	NOUN
ftr-420	1318	11	of	of	ADP
ftr-420	1318	12	the	the	DET
ftr-420	1318	13	willingness	willingness	NOUN
ftr-420	1318	14	of	of	ADP
ftr-420	1318	15	foreign	foreign	ADJ
ftr-420	1318	16	financial	financial	ADJ
ftr-420	1318	17	institutions	institution	NOUN
ftr-420	1318	18	to	to	PART
ftr-420	1318	19	provide	provide	VERB
ftr-420	1318	20	certain	certain	ADJ
ftr-420	1318	21	information	information	NOUN
ftr-420	1318	22	by	by	ADP
ftr-420	1318	23	voluntary	voluntary	ADJ
ftr-420	1318	24	agreement	agreement	NOUN
ftr-420	1318	25	under	under	ADP
ftr-420	1318	26	the	the	DET
ftr-420	1318	27	“	"	PUNCT
ftr-420	1318	28	qualified	qualified	ADJ
ftr-420	1318	29	intermediary	intermediary	NOUN
ftr-420	1318	30	”	"	PUNCT
ftr-420	1318	31	program	program	NOUN
ftr-420	1318	32	.	.	PUNCT
ftr-420	1319	1	see	see	VERB
ftr-420	1319	2	supra	supra	PROPN
ftr-420	1319	3	note	note	PROPN
ftr-420	1319	4	25	25	NUM
ftr-420	1319	5	.	.	NUM
ftr-420	1319	6	634	634	NUM
ftr-420	1319	7	florida	florida	PROPN
ftr-420	1319	8	tax	tax	NOUN
ftr-420	1319	9	review	review	NOUN
ftr-420	1319	10	[	[	X
ftr-420	1319	11	vol.6:6	vol.6:6	NOUN
ftr-420	1319	12	country	country	NOUN
ftr-420	1319	13	refrain	refrain	VERB
ftr-420	1319	14	from	from	ADP
ftr-420	1319	15	providing	provide	VERB
ftr-420	1319	16	that	that	DET
ftr-420	1319	17	information	information	NOUN
ftr-420	1319	18	to	to	ADP
ftr-420	1319	19	his	his	PRON
ftr-420	1319	20	residence	residence	NOUN
ftr-420	1319	21	country	country	NOUN
ftr-420	1319	22	(	(	PUNCT
ftr-420	1319	23	unless	unless	SCONJ
ftr-420	1319	24	the	the	DET
ftr-420	1319	25	residence	residence	NOUN
ftr-420	1319	26	country	country	NOUN
ftr-420	1319	27	is	be	AUX
ftr-420	1319	28	expected	expect	VERB
ftr-420	1319	29	to	to	PART
ftr-420	1319	30	misuse	misuse	VERB
ftr-420	1319	31	or	or	CCONJ
ftr-420	1319	32	allow	allow	VERB
ftr-420	1319	33	misuse	misuse	NOUN
ftr-420	1319	34	of	of	ADP
ftr-420	1319	35	the	the	DET
ftr-420	1319	36	information	information	NOUN
ftr-420	1319	37	)	)	PUNCT
ftr-420	1319	38	.	.	PUNCT
ftr-420	1320	1	in	in	ADP
ftr-420	1320	2	this	this	DET
ftr-420	1320	3	part	part	NOUN
ftr-420	1320	4	,	,	PUNCT
ftr-420	1320	5	i	i	PRON
ftr-420	1320	6	will	will	AUX
ftr-420	1320	7	address	address	VERB
ftr-420	1320	8	the	the	DET
ftr-420	1320	9	claim	claim	NOUN
ftr-420	1320	10	that	that	SCONJ
ftr-420	1320	11	a	a	DET
ftr-420	1320	12	host	host	NOUN
ftr-420	1320	13	country	country	NOUN
ftr-420	1320	14	should	should	AUX
ftr-420	1320	15	be	be	AUX
ftr-420	1320	16	permitted	permit	VERB
ftr-420	1320	17	to	to	PART
ftr-420	1320	18	choose	choose	VERB
ftr-420	1320	19	the	the	DET
ftr-420	1320	20	role	role	NOUN
ftr-420	1320	21	of	of	ADP
ftr-420	1320	22	the	the	DET
ftr-420	1320	23	tax	tax	NOUN
ftr-420	1320	24	haven	haven	NOUN
ftr-420	1320	25	(	(	PUNCT
ftr-420	1320	26	i.e.	i.e.	X
ftr-420	1320	27	,	,	PUNCT
ftr-420	1320	28	to	to	PART
ftr-420	1320	29	provide	provide	VERB
ftr-420	1320	30	privacy	privacy	NOUN
ftr-420	1320	31	to	to	PART
ftr-420	1320	32	nonresident	nonresident	VERB
ftr-420	1320	33	investors	investor	NOUN
ftr-420	1320	34	seeking	seek	VERB
ftr-420	1320	35	to	to	PART
ftr-420	1320	36	evade	evade	VERB
ftr-420	1320	37	taxes	taxis	NOUN
ftr-420	1320	38	in	in	ADP
ftr-420	1320	39	their	their	PRON
ftr-420	1320	40	home	home	NOUN
ftr-420	1320	41	countries	country	NOUN
ftr-420	1320	42	)	)	PUNCT
ftr-420	1320	43	and	and	CCONJ
ftr-420	1320	44	that	that	SCONJ
ftr-420	1320	45	,	,	PUNCT
ftr-420	1320	46	because	because	SCONJ
ftr-420	1320	47	it	it	PRON
ftr-420	1320	48	is	be	AUX
ftr-420	1320	49	a	a	DET
ftr-420	1320	50	sovereign	sovereign	ADJ
ftr-420	1320	51	nation	nation	NOUN
ftr-420	1320	52	,	,	PUNCT
ftr-420	1320	53	the	the	DET
ftr-420	1320	54	host	host	NOUN
ftr-420	1320	55	country	country	NOUN
ftr-420	1320	56	’s	’s	PART
ftr-420	1320	57	choice	choice	NOUN
ftr-420	1320	58	should	should	AUX
ftr-420	1320	59	be	be	AUX
ftr-420	1320	60	respected	respect	VERB
ftr-420	1320	61	by	by	ADP
ftr-420	1320	62	residence	residence	NOUN
ftr-420	1320	63	countries	country	NOUN
ftr-420	1320	64	.	.	PUNCT
ftr-420	1321	1	tax	tax	NOUN
ftr-420	1321	2	havens	haven	NOUN
ftr-420	1321	3	defend	defend	VERB
ftr-420	1321	4	this	this	DET
ftr-420	1321	5	claim	claim	NOUN
ftr-420	1321	6	with	with	ADP
ftr-420	1321	7	a	a	DET
ftr-420	1321	8	number	number	NOUN
ftr-420	1321	9	of	of	ADP
ftr-420	1321	10	arguments	argument	NOUN
ftr-420	1321	11	:	:	PUNCT
ftr-420	1321	12	first	first	ADV
ftr-420	1321	13	,	,	PUNCT
ftr-420	1321	14	there	there	PRON
ftr-420	1321	15	is	be	VERB
ftr-420	1321	16	no	no	DET
ftr-420	1321	17	affirmative	affirmative	ADJ
ftr-420	1321	18	obligation	obligation	NOUN
ftr-420	1321	19	of	of	ADP
ftr-420	1321	20	one	one	NUM
ftr-420	1321	21	country	country	NOUN
ftr-420	1321	22	to	to	PART
ftr-420	1321	23	help	help	VERB
ftr-420	1321	24	another	another	DET
ftr-420	1321	25	enforce	enforce	VERB
ftr-420	1321	26	its	its	PRON
ftr-420	1321	27	own	own	ADJ
ftr-420	1321	28	tax	tax	NOUN
ftr-420	1321	29	law	law	NOUN
ftr-420	1321	30	.	.	PUNCT
ftr-420	1322	1	providing	provide	VERB
ftr-420	1322	2	such	such	ADJ
ftr-420	1322	3	assistance	assistance	NOUN
ftr-420	1322	4	has	have	VERB
ftr-420	1322	5	an	an	DET
ftr-420	1322	6	administrative	administrative	ADJ
ftr-420	1322	7	cost	cost	NOUN
ftr-420	1322	8	to	to	ADP
ftr-420	1322	9	the	the	DET
ftr-420	1322	10	host	host	NOUN
ftr-420	1322	11	country	country	NOUN
ftr-420	1322	12	,	,	PUNCT
ftr-420	1322	13	and	and	CCONJ
ftr-420	1322	14	,	,	PUNCT
ftr-420	1322	15	more	more	ADV
ftr-420	1322	16	importantly	importantly	ADV
ftr-420	1322	17	,	,	PUNCT
ftr-420	1322	18	may	may	AUX
ftr-420	1322	19	damage	damage	VERB
ftr-420	1322	20	or	or	CCONJ
ftr-420	1322	21	destroy	destroy	VERB
ftr-420	1322	22	the	the	DET
ftr-420	1322	23	tax	tax	NOUN
ftr-420	1322	24	haven	haven	NOUN
ftr-420	1322	25	’s	’s	PART
ftr-420	1322	26	financial	financial	PROPN
ftr-420	1322	27	services	service	NOUN
ftr-420	1322	28	industry	industry	NOUN
ftr-420	1322	29	(	(	PUNCT
ftr-420	1322	30	which	which	PRON
ftr-420	1322	31	may	may	AUX
ftr-420	1322	32	be	be	AUX
ftr-420	1322	33	its	its	PRON
ftr-420	1322	34	only	only	ADJ
ftr-420	1322	35	profitable	profitable	ADJ
ftr-420	1322	36	industry	industry	NOUN
ftr-420	1322	37	)	)	PUNCT
ftr-420	1322	38	.	.	PUNCT
ftr-420	1323	1	maintaining	maintain	VERB
ftr-420	1323	2	bank	bank	NOUN
ftr-420	1323	3	secrecy	secrecy	NOUN
ftr-420	1323	4	not	not	PART
ftr-420	1323	5	only	only	ADV
ftr-420	1323	6	serves	serve	VERB
ftr-420	1323	7	a	a	DET
ftr-420	1323	8	tax	tax	NOUN
ftr-420	1323	9	haven	haven	NOUN
ftr-420	1323	10	’s	’s	PART
ftr-420	1323	11	economic179	economic179	PROPN
ftr-420	1323	12	self	self	NOUN
ftr-420	1323	13	-	-	PUNCT
ftr-420	1323	14	interest	interest	NOUN
ftr-420	1323	15	,	,	PUNCT
ftr-420	1323	16	but	but	CCONJ
ftr-420	1323	17	,	,	PUNCT
ftr-420	1323	18	in	in	ADP
ftr-420	1323	19	some	some	DET
ftr-420	1323	20	cases	case	NOUN
ftr-420	1323	21	,	,	PUNCT
ftr-420	1323	22	is	be	AUX
ftr-420	1323	23	an	an	DET
ftr-420	1323	24	expression	expression	NOUN
ftr-420	1323	25	of	of	ADP
ftr-420	1323	26	the	the	DET
ftr-420	1323	27	tax	tax	NOUN
ftr-420	1323	28	haven	haven	NOUN
ftr-420	1323	29	’s	’s	PART
ftr-420	1323	30	culture	culture	NOUN
ftr-420	1323	31	and	and	CCONJ
ftr-420	1323	32	political	political	ADJ
ftr-420	1323	33	values	value	NOUN
ftr-420	1323	34	(	(	PUNCT
ftr-420	1323	35	such	such	ADJ
ftr-420	1323	36	as	as	ADP
ftr-420	1323	37	,	,	PUNCT
ftr-420	1323	38	protection	protection	NOUN
ftr-420	1323	39	of	of	ADP
ftr-420	1323	40	an	an	DET
ftr-420	1323	41	individual	individual	NOUN
ftr-420	1323	42	’s	’s	PART
ftr-420	1323	43	privacy	privacy	NOUN
ftr-420	1323	44	and	and	CCONJ
ftr-420	1323	45	freedom	freedom	NOUN
ftr-420	1323	46	from	from	ADP
ftr-420	1323	47	government	government	NOUN
ftr-420	1323	48	interference	interference	NOUN
ftr-420	1323	49	)	)	PUNCT
ftr-420	1323	50	.	.	PUNCT
ftr-420	1324	1	thus	thus	ADV
ftr-420	1324	2	,	,	PUNCT
ftr-420	1324	3	for	for	SCONJ
ftr-420	1324	4	residence	residence	NOUN
ftr-420	1324	5	countries	country	NOUN
ftr-420	1324	6	to	to	PART
ftr-420	1324	7	seek	seek	VERB
ftr-420	1324	8	to	to	PART
ftr-420	1324	9	force	force	VERB
ftr-420	1324	10	a	a	DET
ftr-420	1324	11	tax	tax	NOUN
ftr-420	1324	12	haven	haven	NOUN
ftr-420	1324	13	to	to	PART
ftr-420	1324	14	give	give	VERB
ftr-420	1324	15	up	up	ADP
ftr-420	1324	16	bank	bank	NOUN
ftr-420	1324	17	secrecy	secrecy	NOUN
ftr-420	1324	18	is	be	AUX
ftr-420	1324	19	a	a	DET
ftr-420	1324	20	violation	violation	NOUN
ftr-420	1324	21	of	of	ADP
ftr-420	1324	22	the	the	DET
ftr-420	1324	23	tax	tax	NOUN
ftr-420	1324	24	haven	haven	PROPN
ftr-420	1324	25	’s	’s	PART
ftr-420	1324	26	sovereignty	sovereignty	NOUN
ftr-420	1324	27	.	.	PUNCT
ftr-420	1325	1	in	in	ADP
ftr-420	1325	2	this	this	DET
ftr-420	1325	3	view	view	NOUN
ftr-420	1325	4	,	,	PUNCT
ftr-420	1325	5	coordinated	coordinated	ADJ
ftr-420	1325	6	efforts	effort	NOUN
ftr-420	1325	7	by	by	ADP
ftr-420	1325	8	rich	rich	ADJ
ftr-420	1325	9	and	and	CCONJ
ftr-420	1325	10	powerful	powerful	ADJ
ftr-420	1325	11	,	,	PUNCT
ftr-420	1325	12	developed	developed	ADJ
ftr-420	1325	13	countries	country	NOUN
ftr-420	1325	14	to	to	PART
ftr-420	1325	15	eradicate	eradicate	VERB
ftr-420	1325	16	bank	bank	NOUN
ftr-420	1325	17	secrecy	secrecy	NOUN
ftr-420	1325	18	in	in	ADP
ftr-420	1325	19	poor	poor	ADJ
ftr-420	1325	20	,	,	PUNCT
ftr-420	1325	21	weak	weak	ADJ
ftr-420	1325	22	,	,	PUNCT
ftr-420	1325	23	undeveloped	undeveloped	ADJ
ftr-420	1325	24	countries	country	NOUN
ftr-420	1325	25	is	be	AUX
ftr-420	1325	26	a	a	DET
ftr-420	1325	27	reprehensible	reprehensible	ADJ
ftr-420	1325	28	form	form	NOUN
ftr-420	1325	29	of	of	ADP
ftr-420	1325	30	bullying	bullying	NOUN
ftr-420	1325	31	,	,	PUNCT
ftr-420	1325	32	particularly	particularly	ADV
ftr-420	1325	33	when	when	SCONJ
ftr-420	1325	34	developed	develop	VERB
ftr-420	1325	35	countries	country	NOUN
ftr-420	1325	36	have	have	AUX
ftr-420	1325	37	not	not	PART
ftr-420	1325	38	fully	fully	ADV
ftr-420	1325	39	renounced	renounce	VERB
ftr-420	1325	40	bank	bank	NOUN
ftr-420	1325	41	secrecy	secrecy	NOUN
ftr-420	1325	42	themselves	themselves	PRON
ftr-420	1325	43	.	.	PUNCT
ftr-420	1326	1	one	one	NUM
ftr-420	1326	2	commentator	commentator	NOUN
ftr-420	1326	3	has	have	AUX
ftr-420	1326	4	likened	liken	VERB
ftr-420	1326	5	the	the	DET
ftr-420	1326	6	oecd	oecd	PROPN
ftr-420	1326	7	to	to	ADP
ftr-420	1326	8	“	"	PUNCT
ftr-420	1326	9	twenty	twenty	NUM
ftr-420	1326	10	-	-	PUNCT
ftr-420	1326	11	first	first	ADJ
ftr-420	1326	12	century	century	NOUN
ftr-420	1326	13	pirates	pirate	NOUN
ftr-420	1326	14	”	"	PUNCT
ftr-420	1326	15	who	who	PRON
ftr-420	1326	16	have	have	AUX
ftr-420	1326	17	“	"	PUNCT
ftr-420	1326	18	robbed	rob	VERB
ftr-420	1326	19	fourteen	fourteen	NUM
ftr-420	1326	20	caricom	caricom	PROPN
ftr-420	1326	21	countries	country	NOUN
ftr-420	1326	22	of	of	ADP
ftr-420	1326	23	their	their	PRON
ftr-420	1326	24	tax	tax	NOUN
ftr-420	1326	25	and	and	CCONJ
ftr-420	1326	26	economic	economic	ADJ
ftr-420	1326	27	policy	policy	NOUN
ftr-420	1326	28	sovereignty	sovereignty	NOUN
ftr-420	1326	29	.	.	PUNCT
ftr-420	1326	30	”180	”180	PUNCT
ftr-420	1327	1	it	it	PRON
ftr-420	1327	2	is	be	AUX
ftr-420	1327	3	true	true	ADJ
ftr-420	1327	4	that	that	SCONJ
ftr-420	1327	5	international	international	ADJ
ftr-420	1327	6	law	law	NOUN
ftr-420	1327	7	has	have	AUX
ftr-420	1327	8	not	not	PART
ftr-420	1327	9	as	as	ADV
ftr-420	1327	10	yet	yet	ADV
ftr-420	1327	11	recognized	recognize	VERB
ftr-420	1327	12	any	any	DET
ftr-420	1327	13	universal	universal	ADJ
ftr-420	1327	14	obligation	obligation	NOUN
ftr-420	1327	15	of	of	ADP
ftr-420	1327	16	host	host	NOUN
ftr-420	1327	17	countries	country	NOUN
ftr-420	1327	18	to	to	PART
ftr-420	1327	19	assist	assist	VERB
ftr-420	1327	20	in	in	ADP
ftr-420	1327	21	enforcement	enforcement	NOUN
ftr-420	1327	22	of	of	ADP
ftr-420	1327	23	tax	tax	NOUN
ftr-420	1327	24	imposed	impose	VERB
ftr-420	1327	25	by	by	ADP
ftr-420	1327	26	residence	residence	NOUN
ftr-420	1327	27	countries	country	NOUN
ftr-420	1327	28	.	.	PUNCT
ftr-420	1328	1	currently	currently	ADV
ftr-420	1328	2	such	such	DET
ftr-420	1328	3	an	an	DET
ftr-420	1328	4	affirmative	affirmative	ADJ
ftr-420	1328	5	obligation	obligation	NOUN
ftr-420	1328	6	only	only	ADV
ftr-420	1328	7	comes	come	VERB
ftr-420	1328	8	into	into	ADP
ftr-420	1328	9	being	be	AUX
ftr-420	1328	10	by	by	ADP
ftr-420	1328	11	agreement	agreement	NOUN
ftr-420	1328	12	of	of	ADP
ftr-420	1328	13	the	the	DET
ftr-420	1328	14	host	host	NOUN
ftr-420	1328	15	country	country	NOUN
ftr-420	1328	16	.	.	PUNCT
ftr-420	1329	1	this	this	PRON
ftr-420	1329	2	,	,	PUNCT
ftr-420	1329	3	however	however	ADV
ftr-420	1329	4	,	,	PUNCT
ftr-420	1329	5	does	do	AUX
ftr-420	1329	6	not	not	PART
ftr-420	1329	7	establish	establish	VERB
ftr-420	1329	8	that	that	SCONJ
ftr-420	1329	9	it	it	PRON
ftr-420	1329	10	is	be	AUX
ftr-420	1329	11	inappropriate	inappropriate	ADJ
ftr-420	1329	12	for	for	SCONJ
ftr-420	1329	13	a	a	DET
ftr-420	1329	14	residence	residence	NOUN
ftr-420	1329	15	country	country	NOUN
ftr-420	1329	16	to	to	PART
ftr-420	1329	17	seek	seek	VERB
ftr-420	1329	18	to	to	PART
ftr-420	1329	19	convince	convince	VERB
ftr-420	1329	20	a	a	DET
ftr-420	1329	21	host	host	NOUN
ftr-420	1329	22	country	country	NOUN
ftr-420	1329	23	to	to	PART
ftr-420	1329	24	take	take	VERB
ftr-420	1329	25	on	on	ADP
ftr-420	1329	26	such	such	DET
ftr-420	1329	27	an	an	DET
ftr-420	1329	28	obligation	obligation	NOUN
ftr-420	1329	29	.	.	PUNCT
ftr-420	1330	1	179	179	NUM
ftr-420	1330	2	.	.	PUNCT
ftr-420	1331	1	it	it	PRON
ftr-420	1331	2	may	may	AUX
ftr-420	1331	3	well	well	ADV
ftr-420	1331	4	be	be	AUX
ftr-420	1331	5	that	that	SCONJ
ftr-420	1331	6	giving	give	VERB
ftr-420	1331	7	up	up	ADP
ftr-420	1331	8	bank	bank	NOUN
ftr-420	1331	9	secrecy	secrecy	NOUN
ftr-420	1331	10	will	will	AUX
ftr-420	1331	11	have	have	VERB
ftr-420	1331	12	dire	dire	ADJ
ftr-420	1331	13	effects	effect	NOUN
ftr-420	1331	14	on	on	ADP
ftr-420	1331	15	the	the	DET
ftr-420	1331	16	economies	economy	NOUN
ftr-420	1331	17	of	of	ADP
ftr-420	1331	18	a	a	DET
ftr-420	1331	19	number	number	NOUN
ftr-420	1331	20	of	of	ADP
ftr-420	1331	21	caribbean	caribbean	ADJ
ftr-420	1331	22	counries	counrie	NOUN
ftr-420	1331	23	.	.	PUNCT
ftr-420	1332	1	see	see	VERB
ftr-420	1332	2	vaughn	vaughn	PROPN
ftr-420	1332	3	e.	e.	PROPN
ftr-420	1332	4	james	james	PROPN
ftr-420	1332	5	,	,	PUNCT
ftr-420	1332	6	“	"	PUNCT
ftr-420	1332	7	twenty	twenty	NUM
ftr-420	1332	8	-	-	PUNCT
ftr-420	1332	9	first	first	ADJ
ftr-420	1332	10	century	century	NOUN
ftr-420	1332	11	pirates	pirate	NOUN
ftr-420	1332	12	of	of	ADP
ftr-420	1332	13	the	the	DET
ftr-420	1332	14	caribbean	caribbean	ADJ
ftr-420	1332	15	:	:	PUNCT
ftr-420	1332	16	how	how	SCONJ
ftr-420	1332	17	the	the	DET
ftr-420	1332	18	organization	organization	NOUN
ftr-420	1332	19	for	for	ADP
ftr-420	1332	20	economic	economic	ADJ
ftr-420	1332	21	cooperation	cooperation	NOUN
ftr-420	1332	22	and	and	CCONJ
ftr-420	1332	23	development	development	NOUN
ftr-420	1332	24	robbed	rob	VERB
ftr-420	1332	25	fourteen	fourteen	NUM
ftr-420	1332	26	caricom	caricom	PROPN
ftr-420	1332	27	countries	country	NOUN
ftr-420	1332	28	of	of	ADP
ftr-420	1332	29	their	their	PRON
ftr-420	1332	30	tax	tax	NOUN
ftr-420	1332	31	and	and	CCONJ
ftr-420	1332	32	economic	economic	ADJ
ftr-420	1332	33	policy	policy	NOUN
ftr-420	1332	34	sovereignty	sovereignty	NOUN
ftr-420	1332	35	,	,	PUNCT
ftr-420	1332	36	”	"	PUNCT
ftr-420	1332	37	34	34	NUM
ftr-420	1332	38	u.	u.	PROPN
ftr-420	1332	39	miami	miami	PROPN
ftr-420	1332	40	inter	inter	PROPN
ftr-420	1332	41	-	-	PROPN
ftr-420	1332	42	am	be	AUX
ftr-420	1332	43	.	.	PUNCT
ftr-420	1333	1	l.	l.	PROPN
ftr-420	1333	2	rev	rev	PROPN
ftr-420	1333	3	.	.	PROPN
ftr-420	1333	4	1	1	NUM
ftr-420	1333	5	,	,	PUNCT
ftr-420	1333	6	33	33	NUM
ftr-420	1333	7	-	-	SYM
ftr-420	1333	8	39	39	NUM
ftr-420	1333	9	,	,	PUNCT
ftr-420	1333	10	concluding	conclude	VERB
ftr-420	1333	11	that	that	SCONJ
ftr-420	1333	12	“	"	PUNCT
ftr-420	1333	13	[	[	X
ftr-420	1333	14	a]ll	a]ll	ADP
ftr-420	1333	15	the	the	DET
ftr-420	1333	16	blacklisted	blacklist	VERB
ftr-420	1333	17	countries	country	NOUN
ftr-420	1333	18	have	have	AUX
ftr-420	1333	19	been	be	AUX
ftr-420	1333	20	severely	severely	ADV
ftr-420	1333	21	affected	affect	VERB
ftr-420	1333	22	by	by	ADP
ftr-420	1333	23	their	their	PRON
ftr-420	1333	24	inclusion	inclusion	NOUN
ftr-420	1333	25	on	on	ADP
ftr-420	1333	26	the	the	DET
ftr-420	1333	27	oecd	oecd	PROPN
ftr-420	1333	28	list	list	NOUN
ftr-420	1333	29	of	of	ADP
ftr-420	1333	30	tax	tax	NOUN
ftr-420	1333	31	havens	haven	NOUN
ftr-420	1333	32	.	.	PUNCT
ftr-420	1333	33	”	"	PUNCT
ftr-420	1334	1	see	see	VERB
ftr-420	1334	2	also	also	ADV
ftr-420	1334	3	roin	roin	VERB
ftr-420	1334	4	,	,	PUNCT
ftr-420	1334	5	supra	supra	PROPN
ftr-420	1334	6	note	note	NOUN
ftr-420	1334	7	111	111	NUM
ftr-420	1334	8	,	,	PUNCT
ftr-420	1334	9	noting	note	VERB
ftr-420	1334	10	that	that	SCONJ
ftr-420	1334	11	some	some	DET
ftr-420	1334	12	tax	tax	NOUN
ftr-420	1334	13	haven	haven	NOUN
ftr-420	1334	14	countries	country	NOUN
ftr-420	1334	15	argue	argue	VERB
ftr-420	1334	16	that	that	SCONJ
ftr-420	1334	17	“	"	PUNCT
ftr-420	1334	18	their	their	PRON
ftr-420	1334	19	economies	economy	NOUN
ftr-420	1334	20	will	will	AUX
ftr-420	1334	21	collapse	collapse	VERB
ftr-420	1334	22	if	if	SCONJ
ftr-420	1334	23	they	they	PRON
ftr-420	1334	24	can	can	AUX
ftr-420	1334	25	not	not	PART
ftr-420	1334	26	provide	provide	VERB
ftr-420	1334	27	investors	investor	NOUN
ftr-420	1334	28	with	with	ADP
ftr-420	1334	29	secrecyleveraged	secrecyleveraged	ADJ
ftr-420	1334	30	tax	tax	NOUN
ftr-420	1334	31	advantages	advantage	NOUN
ftr-420	1334	32	.	.	PUNCT
ftr-420	1334	33	”	"	PUNCT
ftr-420	1335	1	professor	professor	NOUN
ftr-420	1335	2	roin	roin	NOUN
ftr-420	1335	3	notes	note	VERB
ftr-420	1335	4	that	that	SCONJ
ftr-420	1335	5	this	this	DET
ftr-420	1335	6	argument	argument	NOUN
ftr-420	1335	7	was	be	AUX
ftr-420	1335	8	made	make	VERB
ftr-420	1335	9	by	by	ADP
ftr-420	1335	10	the	the	DET
ftr-420	1335	11	netherlands	netherlands	PROPN
ftr-420	1335	12	antilles	antille	NOUN
ftr-420	1335	13	in	in	ADP
ftr-420	1335	14	an	an	DET
ftr-420	1335	15	effort	effort	NOUN
ftr-420	1335	16	to	to	PART
ftr-420	1335	17	ward	ward	VERB
ftr-420	1335	18	off	off	ADP
ftr-420	1335	19	repeal	repeal	NOUN
ftr-420	1335	20	by	by	ADP
ftr-420	1335	21	the	the	DET
ftr-420	1335	22	u.s	u.s	PROPN
ftr-420	1335	23	.	.	PROPN
ftr-420	1335	24	of	of	ADP
ftr-420	1335	25	the	the	DET
ftr-420	1335	26	withholding	withholding	NOUN
ftr-420	1335	27	tax	tax	NOUN
ftr-420	1335	28	on	on	ADP
ftr-420	1335	29	interest	interest	NOUN
ftr-420	1335	30	.	.	PUNCT
ftr-420	1336	1	she	she	PRON
ftr-420	1336	2	suggests	suggest	VERB
ftr-420	1336	3	that	that	SCONJ
ftr-420	1336	4	“	"	PUNCT
ftr-420	1336	5	[	[	X
ftr-420	1336	6	s]ympathy	s]ympathy	ADP
ftr-420	1336	7	for	for	ADP
ftr-420	1336	8	european	european	ADJ
ftr-420	1336	9	countries	country	NOUN
ftr-420	1336	10	such	such	ADJ
ftr-420	1336	11	as	as	ADP
ftr-420	1336	12	switzerland	switzerland	PROPN
ftr-420	1336	13	,	,	PUNCT
ftr-420	1336	14	luxembourg	luxembourg	PROPN
ftr-420	1336	15	,	,	PUNCT
ftr-420	1336	16	and	and	CCONJ
ftr-420	1336	17	monaco	monaco	PROPN
ftr-420	1336	18	may	may	AUX
ftr-420	1336	19	be	be	AUX
ftr-420	1336	20	even	even	ADV
ftr-420	1336	21	greater	great	ADJ
ftr-420	1336	22	.	.	PUNCT
ftr-420	1336	23	”	"	PUNCT
ftr-420	1337	1	180	180	NUM
ftr-420	1337	2	.	.	PUNCT
ftr-420	1338	1	james	james	PROPN
ftr-420	1338	2	,	,	PUNCT
ftr-420	1338	3	supra	supra	PROPN
ftr-420	1338	4	note	note	PROPN
ftr-420	1338	5	179	179	NUM
ftr-420	1338	6	,	,	PUNCT
ftr-420	1338	7	at	at	ADP
ftr-420	1338	8	33	33	NUM
ftr-420	1338	9	-	-	SYM
ftr-420	1338	10	39	39	NUM
ftr-420	1338	11	.	.	PUNCT
ftr-420	1339	1	2004	2004	NUM
ftr-420	1339	2	]	]	PUNCT
ftr-420	1339	3	sharing	share	VERB
ftr-420	1339	4	bank	bank	NOUN
ftr-420	1339	5	deposit	deposit	NOUN
ftr-420	1339	6	information	information	NOUN
ftr-420	1339	7	with	with	ADP
ftr-420	1339	8	other	other	ADJ
ftr-420	1339	9	countries	country	NOUN
ftr-420	1339	10	648	648	NUM
ftr-420	1339	11	in	in	ADP
ftr-420	1339	12	addition	addition	NOUN
ftr-420	1339	13	,	,	PUNCT
ftr-420	1339	14	the	the	DET
ftr-420	1339	15	lack	lack	NOUN
ftr-420	1339	16	of	of	ADP
ftr-420	1339	17	a	a	DET
ftr-420	1339	18	generalized	generalized	ADJ
ftr-420	1339	19	obligation	obligation	NOUN
ftr-420	1339	20	for	for	ADP
ftr-420	1339	21	a	a	DET
ftr-420	1339	22	host	host	NOUN
ftr-420	1339	23	country	country	NOUN
ftr-420	1339	24	to	to	PART
ftr-420	1339	25	assist	assist	VERB
ftr-420	1339	26	a	a	DET
ftr-420	1339	27	residence	residence	NOUN
ftr-420	1339	28	country	country	NOUN
ftr-420	1339	29	in	in	ADP
ftr-420	1339	30	enforcing	enforce	VERB
ftr-420	1339	31	its	its	PRON
ftr-420	1339	32	tax	tax	NOUN
ftr-420	1339	33	law	law	NOUN
ftr-420	1339	34	probably	probably	ADV
ftr-420	1339	35	rests	rest	VERB
ftr-420	1339	36	on	on	ADP
ftr-420	1339	37	the	the	DET
ftr-420	1339	38	assumption	assumption	NOUN
ftr-420	1339	39	that	that	SCONJ
ftr-420	1339	40	the	the	DET
ftr-420	1339	41	host	host	NOUN
ftr-420	1339	42	country	country	NOUN
ftr-420	1339	43	has	have	AUX
ftr-420	1339	44	not	not	PART
ftr-420	1339	45	participated	participate	VERB
ftr-420	1339	46	in	in	ADP
ftr-420	1339	47	creating	create	VERB
ftr-420	1339	48	any	any	DET
ftr-420	1339	49	obstacles	obstacle	NOUN
ftr-420	1339	50	to	to	ADP
ftr-420	1339	51	such	such	ADJ
ftr-420	1339	52	enforcement	enforcement	NOUN
ftr-420	1339	53	,	,	PUNCT
ftr-420	1339	54	i.e.	i.e.	X
ftr-420	1339	55	,	,	PUNCT
ftr-420	1339	56	it	it	PRON
ftr-420	1339	57	is	be	AUX
ftr-420	1339	58	merely	merely	ADV
ftr-420	1339	59	an	an	DET
ftr-420	1339	60	innocent	innocent	ADJ
ftr-420	1339	61	bystander	bystander	NOUN
ftr-420	1339	62	.	.	PUNCT
ftr-420	1340	1	however	however	ADV
ftr-420	1340	2	,	,	PUNCT
ftr-420	1340	3	a	a	DET
ftr-420	1340	4	tax	tax	NOUN
ftr-420	1340	5	haven	haven	NOUN
ftr-420	1340	6	adopts	adopt	VERB
ftr-420	1340	7	bank	bank	NOUN
ftr-420	1340	8	secrecy	secrecy	NOUN
ftr-420	1340	9	rules	rule	NOUN
ftr-420	1340	10	with	with	ADP
ftr-420	1340	11	the	the	DET
ftr-420	1340	12	deliberate	deliberate	ADJ
ftr-420	1340	13	intent	intent	NOUN
ftr-420	1340	14	to	to	PART
ftr-420	1340	15	attract	attract	VERB
ftr-420	1340	16	banking	banking	NOUN
ftr-420	1340	17	transactions	transaction	NOUN
ftr-420	1340	18	of	of	ADP
ftr-420	1340	19	nonresidents	nonresident	NOUN
ftr-420	1340	20	seeking	seek	VERB
ftr-420	1340	21	to	to	PART
ftr-420	1340	22	evade	evade	VERB
ftr-420	1340	23	their	their	PRON
ftr-420	1340	24	home	home	NOUN
ftr-420	1340	25	country	country	NOUN
ftr-420	1340	26	’s	’s	PART
ftr-420	1340	27	taxes	taxis	NOUN
ftr-420	1340	28	;	;	PUNCT
ftr-420	1340	29	the	the	DET
ftr-420	1340	30	tax	tax	NOUN
ftr-420	1340	31	haven	haven	NOUN
ftr-420	1340	32	’s	’s	PART
ftr-420	1340	33	role	role	NOUN
ftr-420	1340	34	is	be	AUX
ftr-420	1340	35	to	to	PART
ftr-420	1340	36	facilitate	facilitate	VERB
ftr-420	1340	37	such	such	ADJ
ftr-420	1340	38	tax	tax	NOUN
ftr-420	1340	39	evasion	evasion	NOUN
ftr-420	1340	40	.	.	PUNCT
ftr-420	1341	1	thus	thus	ADV
ftr-420	1341	2	,	,	PUNCT
ftr-420	1341	3	the	the	DET
ftr-420	1341	4	tax	tax	NOUN
ftr-420	1341	5	haven	haven	NOUN
ftr-420	1341	6	can	can	AUX
ftr-420	1341	7	be	be	AUX
ftr-420	1341	8	viewed	view	VERB
ftr-420	1341	9	as	as	ADP
ftr-420	1341	10	an	an	DET
ftr-420	1341	11	accomplice	accomplice	NOUN
ftr-420	1341	12	in	in	ADP
ftr-420	1341	13	thwarting	thwart	VERB
ftr-420	1341	14	another	another	DET
ftr-420	1341	15	country	country	NOUN
ftr-420	1341	16	’s	’s	PART
ftr-420	1341	17	legitimate	legitimate	ADJ
ftr-420	1341	18	efforts	effort	NOUN
ftr-420	1341	19	to	to	PART
ftr-420	1341	20	tax	tax	VERB
ftr-420	1341	21	its	its	PRON
ftr-420	1341	22	own	own	ADJ
ftr-420	1341	23	residents	resident	NOUN
ftr-420	1341	24	.	.	PUNCT
ftr-420	1342	1	the	the	DET
ftr-420	1342	2	harm	harm	NOUN
ftr-420	1342	3	to	to	ADP
ftr-420	1342	4	the	the	DET
ftr-420	1342	5	residence	residence	NOUN
ftr-420	1342	6	country	country	NOUN
ftr-420	1342	7	is	be	AUX
ftr-420	1342	8	significant	significant	ADJ
ftr-420	1342	9	;	;	PUNCT
ftr-420	1342	10	it	it	PRON
ftr-420	1342	11	includes	include	VERB
ftr-420	1342	12	not	not	PART
ftr-420	1342	13	only	only	ADV
ftr-420	1342	14	the	the	DET
ftr-420	1342	15	taxes	taxis	NOUN
ftr-420	1342	16	evaded	evade	VERB
ftr-420	1342	17	by	by	ADP
ftr-420	1342	18	by	by	ADP
ftr-420	1342	19	those	those	PRON
ftr-420	1342	20	with	with	ADP
ftr-420	1342	21	offshore	offshore	ADJ
ftr-420	1342	22	accounts	account	NOUN
ftr-420	1342	23	,	,	PUNCT
ftr-420	1342	24	but	but	CCONJ
ftr-420	1342	25	also	also	ADV
ftr-420	1342	26	the	the	DET
ftr-420	1342	27	resulting	result	VERB
ftr-420	1342	28	loss	loss	NOUN
ftr-420	1342	29	of	of	ADP
ftr-420	1342	30	confidence	confidence	NOUN
ftr-420	1342	31	in	in	ADP
ftr-420	1342	32	its	its	PRON
ftr-420	1342	33	tax	tax	NOUN
ftr-420	1342	34	system	system	NOUN
ftr-420	1342	35	and	and	CCONJ
ftr-420	1342	36	likely	likely	ADJ
ftr-420	1342	37	decline	decline	NOUN
ftr-420	1342	38	in	in	ADP
ftr-420	1342	39	voluntary	voluntary	ADJ
ftr-420	1342	40	compliance	compliance	NOUN
ftr-420	1342	41	or	or	CCONJ
ftr-420	1342	42	even	even	ADV
ftr-420	1342	43	in	in	ADP
ftr-420	1342	44	respect	respect	NOUN
ftr-420	1342	45	for	for	ADP
ftr-420	1342	46	government	government	NOUN
ftr-420	1342	47	.	.	PUNCT
ftr-420	1343	1	in	in	ADP
ftr-420	1343	2	the	the	DET
ftr-420	1343	3	view	view	NOUN
ftr-420	1343	4	of	of	ADP
ftr-420	1343	5	the	the	DET
ftr-420	1343	6	residence181	residence181	PROPN
ftr-420	1343	7	country	country	NOUN
ftr-420	1343	8	,	,	PUNCT
ftr-420	1343	9	the	the	DET
ftr-420	1343	10	tax	tax	NOUN
ftr-420	1343	11	haven	haven	NOUN
ftr-420	1343	12	is	be	AUX
ftr-420	1343	13	not	not	PART
ftr-420	1343	14	being	be	AUX
ftr-420	1343	15	asked	ask	VERB
ftr-420	1343	16	for	for	ADP
ftr-420	1343	17	assistance	assistance	NOUN
ftr-420	1343	18	but	but	CCONJ
ftr-420	1343	19	merely	merely	ADV
ftr-420	1343	20	to	to	PART
ftr-420	1343	21	refrain	refrain	VERB
ftr-420	1343	22	from	from	ADP
ftr-420	1343	23	interfering	interfere	VERB
ftr-420	1343	24	in	in	ADP
ftr-420	1343	25	the	the	DET
ftr-420	1343	26	residence	residence	NOUN
ftr-420	1343	27	country	country	NOUN
ftr-420	1343	28	’s	’s	PART
ftr-420	1343	29	affairs	affair	NOUN
ftr-420	1343	30	.	.	PUNCT
ftr-420	1344	1	in	in	ADP
ftr-420	1344	2	many	many	ADJ
ftr-420	1344	3	cases	case	NOUN
ftr-420	1344	4	where	where	SCONJ
ftr-420	1344	5	this	this	DET
ftr-420	1344	6	conflict	conflict	NOUN
ftr-420	1344	7	occurs	occur	VERB
ftr-420	1344	8	,	,	PUNCT
ftr-420	1344	9	the	the	DET
ftr-420	1344	10	tax	tax	NOUN
ftr-420	1344	11	haven	haven	NOUN
ftr-420	1344	12	is	be	AUX
ftr-420	1344	13	a	a	DET
ftr-420	1344	14	poor	poor	ADJ
ftr-420	1344	15	,	,	PUNCT
ftr-420	1344	16	undeveloped	undeveloped	ADJ
ftr-420	1344	17	country	country	NOUN
ftr-420	1344	18	that	that	PRON
ftr-420	1344	19	is	be	AUX
ftr-420	1344	20	highly	highly	ADV
ftr-420	1344	21	dependent	dependent	ADJ
ftr-420	1344	22	on	on	ADP
ftr-420	1344	23	its	its	PRON
ftr-420	1344	24	financial	financial	ADJ
ftr-420	1344	25	services	service	NOUN
ftr-420	1344	26	industry	industry	NOUN
ftr-420	1344	27	and	and	CCONJ
ftr-420	1344	28	the	the	DET
ftr-420	1344	29	residence	residence	NOUN
ftr-420	1344	30	country	country	NOUN
ftr-420	1344	31	is	be	AUX
ftr-420	1344	32	a	a	DET
ftr-420	1344	33	rich	rich	ADJ
ftr-420	1344	34	,	,	PUNCT
ftr-420	1344	35	developed	developed	ADJ
ftr-420	1344	36	country	country	NOUN
ftr-420	1344	37	.	.	PUNCT
ftr-420	1345	1	many	many	ADJ
ftr-420	1345	2	would	would	AUX
ftr-420	1345	3	recognize	recognize	VERB
ftr-420	1345	4	an	an	DET
ftr-420	1345	5	obligation	obligation	NOUN
ftr-420	1345	6	of	of	ADP
ftr-420	1345	7	the	the	DET
ftr-420	1345	8	richer	rich	ADJ
ftr-420	1345	9	country	country	NOUN
ftr-420	1345	10	to	to	PART
ftr-420	1345	11	provide	provide	VERB
ftr-420	1345	12	economic	economic	ADJ
ftr-420	1345	13	aid	aid	NOUN
ftr-420	1345	14	to	to	ADP
ftr-420	1345	15	the	the	DET
ftr-420	1345	16	smaller	small	ADJ
ftr-420	1345	17	country	country	NOUN
ftr-420	1345	18	.	.	PUNCT
ftr-420	1346	1	allowing	allow	VERB
ftr-420	1346	2	the	the	DET
ftr-420	1346	3	tax	tax	NOUN
ftr-420	1346	4	haven	haven	NOUN
ftr-420	1346	5	to	to	PART
ftr-420	1346	6	profit	profit	VERB
ftr-420	1346	7	by	by	ADP
ftr-420	1346	8	facilitating	facilitate	VERB
ftr-420	1346	9	tax	tax	NOUN
ftr-420	1346	10	evasion	evasion	NOUN
ftr-420	1346	11	on	on	ADP
ftr-420	1346	12	the	the	DET
ftr-420	1346	13	part	part	NOUN
ftr-420	1346	14	of	of	ADP
ftr-420	1346	15	residents	resident	NOUN
ftr-420	1346	16	of	of	ADP
ftr-420	1346	17	the	the	DET
ftr-420	1346	18	richer	rich	ADJ
ftr-420	1346	19	country	country	NOUN
ftr-420	1346	20	may	may	AUX
ftr-420	1346	21	be	be	AUX
ftr-420	1346	22	viewed	view	VERB
ftr-420	1346	23	as	as	ADP
ftr-420	1346	24	an	an	DET
ftr-420	1346	25	indirect	indirect	ADJ
ftr-420	1346	26	form	form	NOUN
ftr-420	1346	27	of	of	ADP
ftr-420	1346	28	economic	economic	ADJ
ftr-420	1346	29	aid	aid	NOUN
ftr-420	1346	30	.	.	PUNCT
ftr-420	1347	1	however	however	ADV
ftr-420	1347	2	,	,	PUNCT
ftr-420	1347	3	even	even	ADV
ftr-420	1347	4	if	if	SCONJ
ftr-420	1347	5	rich	rich	ADJ
ftr-420	1347	6	countries	country	NOUN
ftr-420	1347	7	should	should	AUX
ftr-420	1347	8	accept	accept	VERB
ftr-420	1347	9	an	an	DET
ftr-420	1347	10	obligation	obligation	NOUN
ftr-420	1347	11	to	to	PART
ftr-420	1347	12	help	help	VERB
ftr-420	1347	13	poorer	poor	ADJ
ftr-420	1347	14	countries	country	NOUN
ftr-420	1347	15	,	,	PUNCT
ftr-420	1347	16	they	they	PRON
ftr-420	1347	17	have	have	VERB
ftr-420	1347	18	no	no	DET
ftr-420	1347	19	obligation	obligation	NOUN
ftr-420	1347	20	to	to	PART
ftr-420	1347	21	offer	offer	VERB
ftr-420	1347	22	assistance	assistance	NOUN
ftr-420	1347	23	in	in	ADP
ftr-420	1347	24	this	this	DET
ftr-420	1347	25	form	form	NOUN
ftr-420	1347	26	.	.	PUNCT
ftr-420	1348	1	as	as	SCONJ
ftr-420	1348	2	professor	professor	PROPN
ftr-420	1348	3	julie	julie	PROPN
ftr-420	1348	4	roin	roin	PROPN
ftr-420	1348	5	has	have	AUX
ftr-420	1348	6	pointed	point	VERB
ftr-420	1348	7	out	out	ADP
ftr-420	1348	8	,	,	PUNCT
ftr-420	1348	9	more	more	ADV
ftr-420	1348	10	efficient	efficient	ADJ
ftr-420	1348	11	means	mean	NOUN
ftr-420	1348	12	for	for	ADP
ftr-420	1348	13	providing	provide	VERB
ftr-420	1348	14	financial	financial	ADJ
ftr-420	1348	15	assistance	assistance	NOUN
ftr-420	1348	16	to	to	ADP
ftr-420	1348	17	poor	poor	ADJ
ftr-420	1348	18	countries	country	NOUN
ftr-420	1348	19	can	can	AUX
ftr-420	1348	20	be	be	AUX
ftr-420	1348	21	devised.182	devised.182	PROPN
ftr-420	1348	22	181	181	NUM
ftr-420	1348	23	.	.	PUNCT
ftr-420	1349	1	see	see	VERB
ftr-420	1349	2	roin	roin	PROPN
ftr-420	1349	3	,	,	PUNCT
ftr-420	1349	4	supra	supra	PROPN
ftr-420	1349	5	note	note	NOUN
ftr-420	1349	6	111	111	NUM
ftr-420	1349	7	,	,	PUNCT
ftr-420	1349	8	at	at	ADP
ftr-420	1349	9	597	597	NUM
ftr-420	1349	10	,	,	PUNCT
ftr-420	1349	11	stating	state	VERB
ftr-420	1349	12	that	that	SCONJ
ftr-420	1349	13	arguments	argument	NOUN
ftr-420	1349	14	about	about	ADP
ftr-420	1349	15	infringement	infringement	NOUN
ftr-420	1349	16	of	of	ADP
ftr-420	1349	17	sovereignty	sovereignty	NOUN
ftr-420	1349	18	“	"	PUNCT
ftr-420	1349	19	lack	lack	VERB
ftr-420	1349	20	much	much	ADJ
ftr-420	1349	21	force	force	NOUN
ftr-420	1349	22	in	in	ADP
ftr-420	1349	23	[	[	X
ftr-420	1349	24	the	the	DET
ftr-420	1349	25	]	]	X
ftr-420	1349	26	contexts	contexts	NOUN
ftr-420	1349	27	”	"	PUNCT
ftr-420	1349	28	of	of	ADP
ftr-420	1349	29	“	"	PUNCT
ftr-420	1349	30	bank	bank	NOUN
ftr-420	1349	31	secrecy	secrecy	NOUN
ftr-420	1349	32	and	and	CCONJ
ftr-420	1349	33	proposals	proposal	NOUN
ftr-420	1349	34	for	for	ADP
ftr-420	1349	35	the	the	DET
ftr-420	1349	36	exchange	exchange	NOUN
ftr-420	1349	37	of	of	ADP
ftr-420	1349	38	tax	tax	NOUN
ftr-420	1349	39	information	information	NOUN
ftr-420	1349	40	,	,	PUNCT
ftr-420	1349	41	”	"	PUNCT
ftr-420	1349	42	by	by	ADP
ftr-420	1349	43	comparison	comparison	NOUN
ftr-420	1349	44	to	to	ADP
ftr-420	1349	45	the	the	DET
ftr-420	1349	46	context	context	NOUN
ftr-420	1349	47	of	of	ADP
ftr-420	1349	48	“	"	PUNCT
ftr-420	1349	49	[	[	PUNCT
ftr-420	1349	50	m]andated	m]andate	VERB
ftr-420	1349	51	tax	tax	NOUN
ftr-420	1349	52	uniformity	uniformity	NOUN
ftr-420	1349	53	.	.	PUNCT
ftr-420	1349	54	”	"	PUNCT
ftr-420	1350	1	she	she	PRON
ftr-420	1350	2	explains	explain	VERB
ftr-420	1350	3	:	:	PUNCT
ftr-420	1350	4	“	"	PUNCT
ftr-420	1350	5	[	[	X
ftr-420	1350	6	i]t	i]t	X
ftr-420	1350	7	is	be	AUX
ftr-420	1350	8	one	one	NUM
ftr-420	1350	9	thing	thing	NOUN
ftr-420	1350	10	to	to	PART
ftr-420	1350	11	argue	argue	VERB
ftr-420	1350	12	that	that	SCONJ
ftr-420	1350	13	a	a	DET
ftr-420	1350	14	country	country	NOUN
ftr-420	1350	15	should	should	AUX
ftr-420	1350	16	be	be	AUX
ftr-420	1350	17	able	able	ADJ
ftr-420	1350	18	to	to	PART
ftr-420	1350	19	use	use	VERB
ftr-420	1350	20	the	the	DET
ftr-420	1350	21	tools	tool	NOUN
ftr-420	1350	22	at	at	ADP
ftr-420	1350	23	its	its	PRON
ftr-420	1350	24	disposal	disposal	NOUN
ftr-420	1350	25	–	–	PUNCT
ftr-420	1350	26	tools	tool	NOUN
ftr-420	1350	27	that	that	PRON
ftr-420	1350	28	impose	impose	VERB
ftr-420	1350	29	costs	cost	NOUN
ftr-420	1350	30	on	on	ADP
ftr-420	1350	31	the	the	DET
ftr-420	1350	32	local	local	ADJ
ftr-420	1350	33	population	population	NOUN
ftr-420	1350	34	–	–	PUNCT
ftr-420	1350	35	to	to	PART
ftr-420	1350	36	attract	attract	VERB
ftr-420	1350	37	investment	investment	NOUN
ftr-420	1350	38	and	and	CCONJ
ftr-420	1350	39	tax	tax	NOUN
ftr-420	1350	40	revenues	revenue	NOUN
ftr-420	1350	41	.	.	PUNCT
ftr-420	1351	1	it	it	PRON
ftr-420	1351	2	is	be	AUX
ftr-420	1351	3	another	another	PRON
ftr-420	1351	4	to	to	PART
ftr-420	1351	5	attract	attract	VERB
ftr-420	1351	6	investment	investment	NOUN
ftr-420	1351	7	(	(	PUNCT
ftr-420	1351	8	or	or	CCONJ
ftr-420	1351	9	launder	launder	VERB
ftr-420	1351	10	the	the	DET
ftr-420	1351	11	profits	profit	NOUN
ftr-420	1351	12	generated	generate	VERB
ftr-420	1351	13	by	by	ADP
ftr-420	1351	14	investment	investment	NOUN
ftr-420	1351	15	elsewhere	elsewhere	ADV
ftr-420	1351	16	)	)	PUNCT
ftr-420	1351	17	by	by	ADP
ftr-420	1351	18	using	use	VERB
ftr-420	1351	19	tools	tool	NOUN
ftr-420	1351	20	that	that	PRON
ftr-420	1351	21	impose	impose	VERB
ftr-420	1351	22	costs	cost	NOUN
ftr-420	1351	23	only	only	ADV
ftr-420	1351	24	on	on	ADP
ftr-420	1351	25	outsiders	outsider	NOUN
ftr-420	1351	26	(	(	PUNCT
ftr-420	1351	27	including	include	VERB
ftr-420	1351	28	outside	outside	ADJ
ftr-420	1351	29	governments	government	NOUN
ftr-420	1351	30	)	)	PUNCT
ftr-420	1351	31	.	.	PUNCT
ftr-420	1351	32	”	"	PUNCT
ftr-420	1352	1	i	i	PRON
ftr-420	1352	2	d.	d.	PROPN
ftr-420	1352	3	182	182	NUM
ftr-420	1352	4	.	.	PUNCT
ftr-420	1353	1	see	see	VERB
ftr-420	1353	2	roin	roin	NOUN
ftr-420	1353	3	,	,	PUNCT
ftr-420	1353	4	supra	supra	PROPN
ftr-420	1353	5	note	note	NOUN
ftr-420	1353	6	111	111	NUM
ftr-420	1353	7	,	,	PUNCT
ftr-420	1353	8	at	at	ADP
ftr-420	1353	9	n.	n.	PROPN
ftr-420	1353	10	196	196	NUM
ftr-420	1353	11	,	,	PUNCT
ftr-420	1353	12	commenting	comment	VERB
ftr-420	1353	13	that	that	SCONJ
ftr-420	1353	14	a	a	DET
ftr-420	1353	15	“	"	PUNCT
ftr-420	1353	16	simple	simple	ADJ
ftr-420	1353	17	transfer	transfer	NOUN
ftr-420	1353	18	of	of	ADP
ftr-420	1353	19	money	money	NOUN
ftr-420	1353	20	from	from	ADP
ftr-420	1353	21	the	the	DET
ftr-420	1353	22	treasuries	treasury	NOUN
ftr-420	1353	23	of	of	ADP
ftr-420	1353	24	the	the	DET
ftr-420	1353	25	residence	residence	NOUN
ftr-420	1353	26	countries	country	NOUN
ftr-420	1353	27	to	to	ADP
ftr-420	1353	28	those	those	PRON
ftr-420	1353	29	of	of	ADP
ftr-420	1353	30	the	the	DET
ftr-420	1353	31	haven	haven	NOUN
ftr-420	1353	32	countries	country	NOUN
ftr-420	1353	33	would	would	AUX
ftr-420	1353	34	be	be	AUX
ftr-420	1353	35	cheaper	cheap	ADJ
ftr-420	1353	36	if	if	SCONJ
ftr-420	1353	37	the	the	DET
ftr-420	1353	38	only	only	ADJ
ftr-420	1353	39	goal	goal	NOUN
ftr-420	1353	40	is	be	AUX
ftr-420	1353	41	to	to	PART
ftr-420	1353	42	provide	provide	VERB
ftr-420	1353	43	foreign	foreign	ADJ
ftr-420	1353	44	aid	aid	NOUN
ftr-420	1353	45	.	.	PUNCT
ftr-420	1354	1	the	the	DET
ftr-420	1354	2	recipient	recipient	NOUN
ftr-420	1354	3	country	country	NOUN
ftr-420	1354	4	could	could	AUX
ftr-420	1354	5	use	use	VERB
ftr-420	1354	6	this	this	DET
ftr-420	1354	7	money	money	NOUN
ftr-420	1354	8	to	to	PART
ftr-420	1354	9	encourage	encourage	VERB
ftr-420	1354	10	activity	activity	NOUN
ftr-420	1354	11	more	more	ADV
ftr-420	1354	12	productive	productive	ADJ
ftr-420	1354	13	than	than	ADP
ftr-420	1354	14	training	train	VERB
ftr-420	1354	15	people	people	NOUN
ftr-420	1354	16	how	how	SCONJ
ftr-420	1354	17	to	to	PART
ftr-420	1354	18	launder	launder	VERB
ftr-420	1354	19	money	money	NOUN
ftr-420	1354	20	.	.	PUNCT
ftr-420	1354	21	”	"	PUNCT
ftr-420	1355	1	i	i	PRON
ftr-420	1355	2	d.	d.	PROPN
ftr-420	1355	3	she	she	PRON
ftr-420	1355	4	concludes	conclude	VERB
ftr-420	1355	5	:	:	PUNCT
ftr-420	1355	6	“	"	PUNCT
ftr-420	1355	7	surely	surely	ADV
ftr-420	1355	8	more	more	ADV
ftr-420	1355	9	productive	productive	ADJ
ftr-420	1355	10	,	,	PUNCT
ftr-420	1355	11	and	and	CCONJ
ftr-420	1355	12	less	less	ADV
ftr-420	1355	13	open	open	ADJ
ftr-420	1355	14	-	-	PUNCT
ftr-420	1355	15	ended	end	VERB
ftr-420	1355	16	methods	method	NOUN
ftr-420	1355	17	of	of	ADP
ftr-420	1355	18	foreign	foreign	ADJ
ftr-420	1355	19	aid	aid	NOUN
ftr-420	1355	20	can	can	AUX
ftr-420	1355	21	be	be	AUX
ftr-420	1355	22	designed	design	VERB
ftr-420	1355	23	.	.	PUNCT
ftr-420	1355	24	”	"	PUNCT
ftr-420	1356	1	i	i	PRON
ftr-420	1356	2	d	d	PROPN
ftr-420	1356	3	at	at	ADP
ftr-420	1356	4	602	602	NUM
ftr-420	1356	5	.	.	PUNCT
ftr-420	1357	1	she	she	PRON
ftr-420	1357	2	also	also	ADV
ftr-420	1357	3	notes	note	VERB
ftr-420	1357	4	that	that	SCONJ
ftr-420	1357	5	“	"	PUNCT
ftr-420	1357	6	[	[	PUNCT
ftr-420	1357	7	a]s	a]s	NOUN
ftr-420	1357	8	it	it	PRON
ftr-420	1357	9	stands	stand	VERB
ftr-420	1357	10	,	,	PUNCT
ftr-420	1357	11	the	the	DET
ftr-420	1357	12	residence	residence	NOUN
ftr-420	1357	13	countries	country	NOUN
ftr-420	1357	14	have	have	VERB
ftr-420	1357	15	very	very	ADV
ftr-420	1357	16	little	little	ADJ
ftr-420	1357	17	control	control	NOUN
ftr-420	1357	18	over	over	ADP
ftr-420	1357	19	the	the	DET
ftr-420	1357	20	amount	amount	NOUN
ftr-420	1357	21	of	of	ADP
ftr-420	1357	22	foreign	foreign	ADJ
ftr-420	1357	23	aid	aid	NOUN
ftr-420	1357	24	being	be	AUX
ftr-420	1357	25	transferred	transfer	VERB
ftr-420	1357	26	to	to	ADP
ftr-420	1357	27	tax	tax	NOUN
ftr-420	1357	28	haven	haven	NOUN
ftr-420	1357	29	countries	country	NOUN
ftr-420	1357	30	.	.	PUNCT
ftr-420	1357	31	”	"	PUNCT
ftr-420	1358	1	i	i	PRON
ftr-420	1358	2	d.	d.	PROPN
ftr-420	1358	3	at	at	ADP
ftr-420	1358	4	n.	n.	PROPN
ftr-420	1358	5	197	197	NUM
ftr-420	1358	6	.	.	PUNCT
ftr-420	1359	1	moreover	moreover	ADV
ftr-420	1359	2	,	,	PUNCT
ftr-420	1359	3	this	this	DET
ftr-420	1359	4	form	form	NOUN
ftr-420	1359	5	of	of	ADP
ftr-420	1359	6	aid	aid	NOUN
ftr-420	1359	7	is	be	AUX
ftr-420	1359	8	inefficient	inefficient	ADJ
ftr-420	1359	9	in	in	ADP
ftr-420	1359	10	that	that	PRON
ftr-420	1359	11	not	not	PART
ftr-420	1359	12	all	all	DET
ftr-420	1359	13	the	the	DET
ftr-420	1359	14	benefits	benefit	NOUN
ftr-420	1359	15	are	be	AUX
ftr-420	1359	16	captured	capture	VERB
ftr-420	1359	17	by	by	ADP
ftr-420	1359	18	the	the	DET
ftr-420	1359	19	tax	tax	NOUN
ftr-420	1359	20	havens	haven	NOUN
ftr-420	1359	21	;	;	PUNCT
ftr-420	1359	22	they	they	PRON
ftr-420	1359	23	must	must	AUX
ftr-420	1359	24	be	be	AUX
ftr-420	1359	25	shared	share	VERB
ftr-420	1359	26	with	with	ADP
ftr-420	1359	27	their	their	PRON
ftr-420	1359	28	customers	customer	NOUN
ftr-420	1359	29	,	,	PUNCT
ftr-420	1359	30	the	the	DET
ftr-420	1359	31	tax	tax	NOUN
ftr-420	1359	32	evaders	evader	NOUN
ftr-420	1359	33	.	.	PUNCT
ftr-420	1360	1	636	636	NUM
ftr-420	1360	2	florida	florida	PROPN
ftr-420	1360	3	tax	tax	NOUN
ftr-420	1360	4	review	review	NOUN
ftr-420	1360	5	[	[	X
ftr-420	1360	6	vol.6:6	vol.6:6	NOUN
ftr-420	1360	7	in	in	ADP
ftr-420	1360	8	some	some	DET
ftr-420	1360	9	cases	case	NOUN
ftr-420	1360	10	,	,	PUNCT
ftr-420	1360	11	the	the	DET
ftr-420	1360	12	residence	residence	NOUN
ftr-420	1360	13	country	country	NOUN
ftr-420	1360	14	whose	whose	DET
ftr-420	1360	15	tax	tax	NOUN
ftr-420	1360	16	enforcement	enforcement	NOUN
ftr-420	1360	17	efforts	effort	NOUN
ftr-420	1360	18	are	be	AUX
ftr-420	1360	19	thwarted	thwart	VERB
ftr-420	1360	20	is	be	AUX
ftr-420	1360	21	not	not	PART
ftr-420	1360	22	a	a	DET
ftr-420	1360	23	wealthy	wealthy	ADJ
ftr-420	1360	24	,	,	PUNCT
ftr-420	1360	25	developed	developed	ADJ
ftr-420	1360	26	country	country	NOUN
ftr-420	1360	27	.	.	PUNCT
ftr-420	1361	1	as	as	SCONJ
ftr-420	1361	2	discussed	discuss	VERB
ftr-420	1361	3	in	in	ADP
ftr-420	1361	4	a	a	DET
ftr-420	1361	5	recent	recent	ADJ
ftr-420	1361	6	oxfam	oxfam	NOUN
ftr-420	1361	7	report	report	NOUN
ftr-420	1361	8	,	,	PUNCT
ftr-420	1361	9	it	it	PRON
ftr-420	1361	10	may	may	AUX
ftr-420	1361	11	be	be	AUX
ftr-420	1361	12	a	a	DET
ftr-420	1361	13	relatively	relatively	ADV
ftr-420	1361	14	poor	poor	ADJ
ftr-420	1361	15	developing	develop	VERB
ftr-420	1361	16	country	country	NOUN
ftr-420	1361	17	(	(	PUNCT
ftr-420	1361	18	even	even	ADV
ftr-420	1361	19	a	a	DET
ftr-420	1361	20	tax	tax	NOUN
ftr-420	1361	21	haven)183	haven)183	NUM
ftr-420	1361	22	184	184	NUM
ftr-420	1361	23	which	which	PRON
ftr-420	1361	24	is	be	AUX
ftr-420	1361	25	struggling	struggle	VERB
ftr-420	1361	26	to	to	PART
ftr-420	1361	27	establish	establish	VERB
ftr-420	1361	28	a	a	DET
ftr-420	1361	29	working	work	VERB
ftr-420	1361	30	tax	tax	NOUN
ftr-420	1361	31	system	system	NOUN
ftr-420	1361	32	.	.	PUNCT
ftr-420	1362	1	a	a	DET
ftr-420	1362	2	country	country	NOUN
ftr-420	1362	3	such	such	ADJ
ftr-420	1362	4	as	as	ADP
ftr-420	1362	5	brazil	brazil	PROPN
ftr-420	1362	6	should	should	AUX
ftr-420	1362	7	not	not	PART
ftr-420	1362	8	be	be	AUX
ftr-420	1362	9	viewed	view	VERB
ftr-420	1362	10	as	as	ADP
ftr-420	1362	11	having	have	VERB
ftr-420	1362	12	an	an	DET
ftr-420	1362	13	obligation	obligation	NOUN
ftr-420	1362	14	to	to	ADP
ftr-420	1362	15	forego	forego	ADJ
ftr-420	1362	16	revenues	revenue	NOUN
ftr-420	1362	17	by185	by185	PROPN
ftr-420	1362	18	183	183	NUM
ftr-420	1362	19	.	.	PUNCT
ftr-420	1363	1	oxfam	oxfam	NOUN
ftr-420	1363	2	gb	gb	PROPN
ftr-420	1363	3	policy	policy	NOUN
ftr-420	1363	4	paper	paper	NOUN
ftr-420	1363	5	,	,	PUNCT
ftr-420	1363	6	tax	tax	NOUN
ftr-420	1363	7	havens	haven	NOUN
ftr-420	1363	8	:	:	PUNCT
ftr-420	1363	9	releasing	release	VERB
ftr-420	1363	10	the	the	DET
ftr-420	1363	11	hidden	hidden	ADJ
ftr-420	1363	12	billions	billion	NOUN
ftr-420	1363	13	for	for	ADP
ftr-420	1363	14	poverty	poverty	NOUN
ftr-420	1363	15	eradication	eradication	NOUN
ftr-420	1363	16	.	.	PUNCT
ftr-420	1364	1	the	the	DET
ftr-420	1364	2	report	report	NOUN
ftr-420	1364	3	asks	ask	VERB
ftr-420	1364	4	“	"	PUNCT
ftr-420	1364	5	if	if	SCONJ
ftr-420	1364	6	revenue	revenue	NOUN
ftr-420	1364	7	authorities	authority	NOUN
ftr-420	1364	8	in	in	ADP
ftr-420	1364	9	britain	britain	PROPN
ftr-420	1364	10	and	and	CCONJ
ftr-420	1364	11	germany	germany	PROPN
ftr-420	1364	12	feel	feel	VERB
ftr-420	1364	13	threatened	threaten	VERB
ftr-420	1364	14	by	by	ADP
ftr-420	1364	15	offshore	offshore	ADJ
ftr-420	1364	16	activity	activity	NOUN
ftr-420	1364	17	,	,	PUNCT
ftr-420	1364	18	how	how	SCONJ
ftr-420	1364	19	much	much	ADV
ftr-420	1364	20	more	more	ADV
ftr-420	1364	21	severe	severe	ADJ
ftr-420	1364	22	are	be	AUX
ftr-420	1364	23	the	the	DET
ftr-420	1364	24	problems	problem	NOUN
ftr-420	1364	25	facing	face	VERB
ftr-420	1364	26	countries	country	NOUN
ftr-420	1364	27	with	with	ADP
ftr-420	1364	28	weak	weak	ADJ
ftr-420	1364	29	systems	system	NOUN
ftr-420	1364	30	of	of	ADP
ftr-420	1364	31	tax	tax	NOUN
ftr-420	1364	32	administration	administration	NOUN
ftr-420	1364	33	?	?	PUNCT
ftr-420	1364	34	”	"	PUNCT
ftr-420	1365	1	i	i	PRON
ftr-420	1365	2	d.	d.	PROPN
ftr-420	1365	3	at	at	ADP
ftr-420	1365	4	2	2	NUM
ftr-420	1365	5	.	.	PUNCT
ftr-420	1366	1	see	see	VERB
ftr-420	1366	2	also	also	ADV
ftr-420	1366	3	i	i	PROPN
ftr-420	1366	4	d.	d.	PROPN
ftr-420	1366	5	at	at	ADP
ftr-420	1366	6	7	7	NUM
ftr-420	1366	7	,	,	PUNCT
ftr-420	1366	8	stating	state	VERB
ftr-420	1366	9	:	:	PUNCT
ftr-420	1366	10	“	"	PUNCT
ftr-420	1366	11	tax	tax	NOUN
ftr-420	1366	12	authorities	authority	NOUN
ftr-420	1366	13	,	,	PUNCT
ftr-420	1366	14	particularly	particularly	ADV
ftr-420	1366	15	in	in	ADP
ftr-420	1366	16	developing	develop	VERB
ftr-420	1366	17	countries	country	NOUN
ftr-420	1366	18	,	,	PUNCT
ftr-420	1366	19	rarely	rarely	ADV
ftr-420	1366	20	have	have	AUX
ftr-420	1366	21	an	an	DET
ftr-420	1366	22	effective	effective	ADJ
ftr-420	1366	23	means	mean	NOUN
ftr-420	1366	24	of	of	ADP
ftr-420	1366	25	knowing	know	VERB
ftr-420	1366	26	about	about	ADP
ftr-420	1366	27	the	the	DET
ftr-420	1366	28	income	income	NOUN
ftr-420	1366	29	their	their	PRON
ftr-420	1366	30	residents	resident	NOUN
ftr-420	1366	31	earn	earn	VERB
ftr-420	1366	32	from	from	ADP
ftr-420	1366	33	abroad	abroad	ADV
ftr-420	1366	34	.	.	PUNCT
ftr-420	1366	35	.	.	PUNCT
ftr-420	1367	1	.	.	PUNCT
ftr-420	1368	1	in	in	ADP
ftr-420	1368	2	some	some	DET
ftr-420	1368	3	developing	develop	VERB
ftr-420	1368	4	countries	country	NOUN
ftr-420	1368	5	,	,	PUNCT
ftr-420	1368	6	the	the	DET
ftr-420	1368	7	tax	tax	NOUN
ftr-420	1368	8	regime	regime	NOUN
ftr-420	1368	9	permits	permit	VERB
ftr-420	1368	10	or	or	CCONJ
ftr-420	1368	11	even	even	ADV
ftr-420	1368	12	encourages	encourage	VERB
ftr-420	1368	13	the	the	DET
ftr-420	1368	14	non	non	ADJ
ftr-420	1368	15	-	-	NOUN
ftr-420	1368	16	payment	payment	NOUN
ftr-420	1368	17	of	of	ADP
ftr-420	1368	18	tax	tax	NOUN
ftr-420	1368	19	on	on	ADP
ftr-420	1368	20	foreign	foreign	ADJ
ftr-420	1368	21	income	income	NOUN
ftr-420	1368	22	.	.	PUNCT
ftr-420	1369	1	even	even	ADV
ftr-420	1369	2	where	where	SCONJ
ftr-420	1369	3	this	this	PRON
ftr-420	1369	4	is	be	AUX
ftr-420	1369	5	not	not	PART
ftr-420	1369	6	the	the	DET
ftr-420	1369	7	case	case	NOUN
ftr-420	1369	8	and	and	CCONJ
ftr-420	1369	9	tax	tax	NOUN
ftr-420	1369	10	treaties	treaty	NOUN
ftr-420	1369	11	do	do	AUX
ftr-420	1369	12	contain	contain	VERB
ftr-420	1369	13	adequate	adequate	ADJ
ftr-420	1369	14	exchange	exchange	NOUN
ftr-420	1369	15	of	of	ADP
ftr-420	1369	16	information	information	NOUN
ftr-420	1369	17	agreements	agreement	NOUN
ftr-420	1369	18	,	,	PUNCT
ftr-420	1369	19	the	the	DET
ftr-420	1369	20	option	option	NOUN
ftr-420	1369	21	of	of	ADP
ftr-420	1369	22	tax	tax	NOUN
ftr-420	1369	23	havens	haven	NOUN
ftr-420	1369	24	ensures	ensure	VERB
ftr-420	1369	25	that	that	SCONJ
ftr-420	1369	26	savers	saver	NOUN
ftr-420	1369	27	always	always	ADV
ftr-420	1369	28	have	have	VERB
ftr-420	1369	29	a	a	DET
ftr-420	1369	30	way	way	NOUN
ftr-420	1369	31	of	of	ADP
ftr-420	1369	32	escaping	escape	VERB
ftr-420	1369	33	detection	detection	NOUN
ftr-420	1369	34	.	.	PUNCT
ftr-420	1369	35	”	"	PUNCT
ftr-420	1370	1	the	the	DET
ftr-420	1370	2	report	report	NOUN
ftr-420	1370	3	seeks	seek	VERB
ftr-420	1370	4	to	to	PART
ftr-420	1370	5	quantify	quantify	VERB
ftr-420	1370	6	the	the	DET
ftr-420	1370	7	revenue	revenue	NOUN
ftr-420	1370	8	loss	loss	NOUN
ftr-420	1370	9	,	,	PUNCT
ftr-420	1370	10	as	as	SCONJ
ftr-420	1370	11	follows	follow	VERB
ftr-420	1370	12	:	:	PUNCT
ftr-420	1370	13	“	"	PUNCT
ftr-420	1370	14	by	by	ADP
ftr-420	1370	15	1990	1990	NUM
ftr-420	1370	16	,	,	PUNCT
ftr-420	1370	17	the	the	DET
ftr-420	1370	18	stock	stock	NOUN
ftr-420	1370	19	of	of	ADP
ftr-420	1370	20	capital	capital	NOUN
ftr-420	1370	21	flight	flight	NOUN
ftr-420	1370	22	from	from	ADP
ftr-420	1370	23	developing	develop	VERB
ftr-420	1370	24	countries	country	NOUN
ftr-420	1370	25	was	be	AUX
ftr-420	1370	26	estimated	estimate	VERB
ftr-420	1370	27	at	at	ADP
ftr-420	1370	28	around	around	ADP
ftr-420	1370	29	u.s	u.s	PROPN
ftr-420	1370	30	.	.	PROPN
ftr-420	1370	31	$	$	SYM
ftr-420	1370	32	700	700	NUM
ftr-420	1370	33	billion	billion	NUM
ftr-420	1370	34	.	.	PUNCT
ftr-420	1370	35	.	.	PUNCT
ftr-420	1370	36	.	.	PUNCT
ftr-420	1371	1	.	.	PUNCT
ftr-420	1372	1	supposing	suppose	VERB
ftr-420	1372	2	a	a	DET
ftr-420	1372	3	rate	rate	NOUN
ftr-420	1372	4	of	of	ADP
ftr-420	1372	5	return	return	NOUN
ftr-420	1372	6	of	of	ADP
ftr-420	1372	7	10	10	NUM
ftr-420	1372	8	per	per	ADP
ftr-420	1372	9	cent	cent	NOUN
ftr-420	1372	10	and	and	CCONJ
ftr-420	1372	11	a	a	DET
ftr-420	1372	12	tax	tax	NOUN
ftr-420	1372	13	rate	rate	NOUN
ftr-420	1372	14	of	of	ADP
ftr-420	1372	15	22	22	NUM
ftr-420	1372	16	per	per	ADP
ftr-420	1372	17	cent	cent	NOUN
ftr-420	1372	18	,	,	PUNCT
ftr-420	1372	19	tax	tax	NOUN
ftr-420	1372	20	on	on	ADP
ftr-420	1372	21	interest	interest	NOUN
ftr-420	1372	22	income	income	NOUN
ftr-420	1372	23	from	from	ADP
ftr-420	1372	24	the	the	DET
ftr-420	1372	25	u.s	u.s	PROPN
ftr-420	1372	26	.	.	PROPN
ftr-420	1372	27	$	$	SYM
ftr-420	1372	28	700	700	NUM
ftr-420	1372	29	billion	billion	NUM
ftr-420	1372	30	in	in	ADP
ftr-420	1372	31	capital	capital	NOUN
ftr-420	1372	32	flight	flight	NOUN
ftr-420	1372	33	could	could	AUX
ftr-420	1372	34	be	be	AUX
ftr-420	1372	35	contributing	contribute	VERB
ftr-420	1372	36	to	to	ADP
ftr-420	1372	37	developing	develop	VERB
ftr-420	1372	38	country	country	NOUN
ftr-420	1372	39	tax	tax	NOUN
ftr-420	1372	40	revenues	revenue	NOUN
ftr-420	1372	41	to	to	ADP
ftr-420	1372	42	the	the	DET
ftr-420	1372	43	tune	tune	NOUN
ftr-420	1372	44	of	of	ADP
ftr-420	1372	45	around	around	ADP
ftr-420	1372	46	u.s	u.s	PROPN
ftr-420	1372	47	.	.	PROPN
ftr-420	1372	48	$	$	SYM
ftr-420	1372	49	15.4	15.4	NUM
ftr-420	1372	50	billion	billion	NUM
ftr-420	1372	51	each	each	DET
ftr-420	1372	52	year	year	NOUN
ftr-420	1372	53	.	.	PUNCT
ftr-420	1372	54	”	"	PUNCT
ftr-420	1373	1	i	i	PRON
ftr-420	1373	2	d.	d.	PROPN
ftr-420	1373	3	at	at	ADP
ftr-420	1373	4	10	10	NUM
ftr-420	1373	5	.	.	PUNCT
ftr-420	1374	1	184	184	X
ftr-420	1374	2	.	.	PUNCT
ftr-420	1375	1	see	see	VERB
ftr-420	1375	2	bruce	bruce	PROPN
ftr-420	1375	3	zagaris	zagaris	PROPN
ftr-420	1375	4	,	,	PUNCT
ftr-420	1375	5	“	"	PUNCT
ftr-420	1375	6	tax	tax	NOUN
ftr-420	1375	7	compliance	compliance	NOUN
ftr-420	1375	8	initiative	initiative	NOUN
ftr-420	1375	9	in	in	ADP
ftr-420	1375	10	antigua	antigua	PROPN
ftr-420	1375	11	and	and	CCONJ
ftr-420	1375	12	barbuda	barbuda	NOUN
ftr-420	1375	13	illustrates	illustrate	VERB
ftr-420	1375	14	new	new	ADJ
ftr-420	1375	15	approach	approach	NOUN
ftr-420	1375	16	to	to	ADP
ftr-420	1375	17	an	an	DET
ftr-420	1375	18	old	old	ADJ
ftr-420	1375	19	problem	problem	NOUN
ftr-420	1375	20	,	,	PUNCT
ftr-420	1375	21	”	"	PUNCT
ftr-420	1375	22	tax	tax	NOUN
ftr-420	1375	23	notes	note	NOUN
ftr-420	1375	24	international	international	PROPN
ftr-420	1375	25	magazine	magazine	PROPN
ftr-420	1375	26	,	,	PUNCT
ftr-420	1375	27	feb	feb	PROPN
ftr-420	1375	28	.	.	PROPN
ftr-420	1375	29	3	3	NUM
ftr-420	1375	30	,	,	PUNCT
ftr-420	1375	31	2003	2003	NUM
ftr-420	1375	32	,	,	PUNCT
ftr-420	1375	33	521	521	NUM
ftr-420	1375	34	,	,	PUNCT
ftr-420	1375	35	pointing	point	VERB
ftr-420	1375	36	out	out	ADP
ftr-420	1375	37	that	that	SCONJ
ftr-420	1375	38	the	the	DET
ftr-420	1375	39	2002	2002	NUM
ftr-420	1375	40	budget	budget	NOUN
ftr-420	1375	41	statement	statement	NOUN
ftr-420	1375	42	of	of	ADP
ftr-420	1375	43	the	the	DET
ftr-420	1375	44	prime	prime	ADJ
ftr-420	1375	45	minister	minister	NOUN
ftr-420	1375	46	“	"	PUNCT
ftr-420	1375	47	focused	focus	VERB
ftr-420	1375	48	on	on	ADP
ftr-420	1375	49	the	the	DET
ftr-420	1375	50	culture	culture	NOUN
ftr-420	1375	51	of	of	ADP
ftr-420	1375	52	tax	tax	NOUN
ftr-420	1375	53	avoidance	avoidance	NOUN
ftr-420	1375	54	and	and	CCONJ
ftr-420	1375	55	evasion	evasion	NOUN
ftr-420	1375	56	that	that	PRON
ftr-420	1375	57	has	have	AUX
ftr-420	1375	58	limited	limit	VERB
ftr-420	1375	59	his	his	PRON
ftr-420	1375	60	government	government	NOUN
ftr-420	1375	61	’s	’s	PART
ftr-420	1375	62	ability	ability	NOUN
ftr-420	1375	63	and	and	CCONJ
ftr-420	1375	64	capacity	capacity	NOUN
ftr-420	1375	65	to	to	PART
ftr-420	1375	66	deliver	deliver	VERB
ftr-420	1375	67	vital	vital	ADJ
ftr-420	1375	68	services	service	NOUN
ftr-420	1375	69	to	to	ADP
ftr-420	1375	70	citizens	citizen	NOUN
ftr-420	1375	71	.	.	PUNCT
ftr-420	1375	72	”	"	PUNCT
ftr-420	1376	1	i	i	PRON
ftr-420	1376	2	d.	d.	VERB
ftr-420	1376	3	at	at	ADP
ftr-420	1376	4	521	521	NUM
ftr-420	1376	5	.	.	PUNCT
ftr-420	1377	1	zagaris	zagaris	PROPN
ftr-420	1377	2	notes	note	VERB
ftr-420	1377	3	that	that	SCONJ
ftr-420	1377	4	“	"	PUNCT
ftr-420	1377	5	[	[	X
ftr-420	1377	6	a]nother	a]nother	ADP
ftr-420	1377	7	mechanism	mechanism	NOUN
ftr-420	1377	8	that	that	PRON
ftr-420	1377	9	antigua	antigua	PROPN
ftr-420	1377	10	and	and	CCONJ
ftr-420	1377	11	barbuda	barbuda	NOUN
ftr-420	1377	12	will	will	AUX
ftr-420	1377	13	soon	soon	ADV
ftr-420	1377	14	have	have	VERB
ftr-420	1377	15	to	to	PART
ftr-420	1377	16	assist	assist	VERB
ftr-420	1377	17	in	in	ADP
ftr-420	1377	18	its	its	PRON
ftr-420	1377	19	tax	tax	NOUN
ftr-420	1377	20	initiative	initiative	NOUN
ftr-420	1377	21	is	be	AUX
ftr-420	1377	22	the	the	DET
ftr-420	1377	23	proposed	propose	VERB
ftr-420	1377	24	tax	tax	NOUN
ftr-420	1377	25	information	information	NOUN
ftr-420	1377	26	exchange	exchange	NOUN
ftr-420	1377	27	agreement	agreement	NOUN
ftr-420	1377	28	”	"	PUNCT
ftr-420	1377	29	with	with	ADP
ftr-420	1377	30	the	the	DET
ftr-420	1377	31	u.s	u.s	PROPN
ftr-420	1377	32	.	.	PROPN
ftr-420	1377	33	he	he	PRON
ftr-420	1377	34	explains	explain	VERB
ftr-420	1377	35	that	that	SCONJ
ftr-420	1377	36	“	"	PUNCT
ftr-420	1377	37	tieas	tiea	NOUN
ftr-420	1377	38	can	can	AUX
ftr-420	1377	39	help	help	VERB
ftr-420	1377	40	developing	develop	VERB
ftr-420	1377	41	countries	country	NOUN
ftr-420	1377	42	combat	combat	VERB
ftr-420	1377	43	the	the	DET
ftr-420	1377	44	ease	ease	NOUN
ftr-420	1377	45	with	with	ADP
ftr-420	1377	46	which	which	PRON
ftr-420	1377	47	taxpayers	taxpayer	NOUN
ftr-420	1377	48	may	may	AUX
ftr-420	1377	49	use	use	VERB
ftr-420	1377	50	globalization	globalization	NOUN
ftr-420	1377	51	to	to	PART
ftr-420	1377	52	manipulate	manipulate	VERB
ftr-420	1377	53	their	their	PRON
ftr-420	1377	54	financial	financial	ADJ
ftr-420	1377	55	affairs	affair	NOUN
ftr-420	1377	56	for	for	ADP
ftr-420	1377	57	the	the	DET
ftr-420	1377	58	purpose	purpose	NOUN
ftr-420	1377	59	of	of	ADP
ftr-420	1377	60	evading	evade	VERB
ftr-420	1377	61	taxes	taxis	NOUN
ftr-420	1377	62	.	.	PUNCT
ftr-420	1377	63	”	"	PUNCT
ftr-420	1378	1	i	i	PRON
ftr-420	1378	2	d.	d.	VERB
ftr-420	1378	3	at	at	ADP
ftr-420	1378	4	524	524	NUM
ftr-420	1378	5	-	-	SYM
ftr-420	1378	6	5	5	NUM
ftr-420	1378	7	.	.	NOUN
ftr-420	1378	8	185	185	NUM
ftr-420	1378	9	.	.	PUNCT
ftr-420	1379	1	see	see	VERB
ftr-420	1379	2	david	david	PROPN
ftr-420	1379	3	roberto	roberto	PROPN
ftr-420	1379	4	r.	r.	PROPN
ftr-420	1379	5	soares	soares	PROPN
ftr-420	1379	6	da	da	PROPN
ftr-420	1379	7	silva	silva	PROPN
ftr-420	1379	8	,	,	PUNCT
ftr-420	1379	9	“	"	PUNCT
ftr-420	1379	10	brazil	brazil	PROPN
ftr-420	1379	11	considers	consider	VERB
ftr-420	1379	12	tax	tax	NOUN
ftr-420	1379	13	amnesty	amnesty	NOUN
ftr-420	1379	14	for	for	ADP
ftr-420	1379	15	undeclared	undeclared	ADJ
ftr-420	1379	16	investments	investment	NOUN
ftr-420	1379	17	abroad	abroad	ADV
ftr-420	1379	18	,	,	PUNCT
ftr-420	1379	19	”	"	PUNCT
ftr-420	1379	20	2003	2003	NUM
ftr-420	1379	21	wtd	wtd	NOUN
ftr-420	1379	22	23	23	NUM
ftr-420	1379	23	-	-	SYM
ftr-420	1379	24	2	2	NUM
ftr-420	1379	25	,	,	PUNCT
ftr-420	1379	26	noting	note	VERB
ftr-420	1379	27	that	that	SCONJ
ftr-420	1379	28	“	"	PUNCT
ftr-420	1379	29	the	the	DET
ftr-420	1379	30	[	[	X
ftr-420	1379	31	brazilian	brazilian	NOUN
ftr-420	1379	32	]	]	X
ftr-420	1379	33	government	government	NOUN
ftr-420	1379	34	estimates	estimate	VERB
ftr-420	1379	35	that	that	SCONJ
ftr-420	1379	36	more	more	ADJ
ftr-420	1379	37	than	than	ADP
ftr-420	1379	38	u.s	u.s	PROPN
ftr-420	1379	39	.	.	PROPN
ftr-420	1379	40	$	$	SYM
ftr-420	1379	41	30	30	NUM
ftr-420	1379	42	billion	billion	NUM
ftr-420	1379	43	in	in	ADP
ftr-420	1379	44	undeclared	undeclared	ADJ
ftr-420	1379	45	,	,	PUNCT
ftr-420	1379	46	legally	legally	ADV
ftr-420	1379	47	earned	earn	VERB
ftr-420	1379	48	funds	fund	NOUN
ftr-420	1379	49	have	have	AUX
ftr-420	1379	50	been	be	AUX
ftr-420	1379	51	deposited	deposit	VERB
ftr-420	1379	52	abroad	abroad	ADV
ftr-420	1379	53	by	by	ADP
ftr-420	1379	54	brazilian	brazilian	ADJ
ftr-420	1379	55	taxpayers	taxpayer	NOUN
ftr-420	1379	56	;	;	PUNCT
ftr-420	1379	57	”	"	PUNCT
ftr-420	1379	58	moises	moises	PROPN
ftr-420	1379	59	naim	naim	PROPN
ftr-420	1379	60	,	,	PUNCT
ftr-420	1379	61	the	the	DET
ftr-420	1379	62	fourth	fourth	ADJ
ftr-420	1379	63	annual	annual	ADJ
ftr-420	1379	64	grotius	grotius	NOUN
ftr-420	1379	65	lecture	lecture	NOUN
ftr-420	1379	66	:	:	PUNCT
ftr-420	1379	67	five	five	NUM
ftr-420	1379	68	wars	war	NOUN
ftr-420	1379	69	of	of	ADP
ftr-420	1379	70	globalization	globalization	NOUN
ftr-420	1379	71	,	,	PUNCT
ftr-420	1379	72	18	18	NUM
ftr-420	1379	73	am	am	NOUN
ftr-420	1379	74	.	.	PUNCT
ftr-420	1380	1	u.	u.	PROPN
ftr-420	1380	2	int	int	PROPN
ftr-420	1380	3	.	.	PUNCT
ftr-420	1381	1	l.	l.	PROPN
ftr-420	1381	2	rev	rev	PROPN
ftr-420	1381	3	.	.	PROPN
ftr-420	1381	4	1	1	NUM
ftr-420	1381	5	(	(	PUNCT
ftr-420	1381	6	2002	2002	NUM
ftr-420	1381	7	)	)	PUNCT
ftr-420	1381	8	,	,	PUNCT
ftr-420	1381	9	describing	describe	VERB
ftr-420	1381	10	the	the	DET
ftr-420	1381	11	five	five	NUM
ftr-420	1381	12	wars	war	NOUN
ftr-420	1381	13	of	of	ADP
ftr-420	1381	14	globalization	globalization	NOUN
ftr-420	1381	15	as	as	ADP
ftr-420	1381	16	including	include	VERB
ftr-420	1381	17	the	the	DET
ftr-420	1381	18	“	"	PUNCT
ftr-420	1381	19	war	war	NOUN
ftr-420	1381	20	against	against	ADP
ftr-420	1381	21	money	money	NOUN
ftr-420	1381	22	laundering	laundering	NOUN
ftr-420	1381	23	.	.	PUNCT
ftr-420	1381	24	”	"	PUNCT
ftr-420	1382	1	he	he	PRON
ftr-420	1382	2	states	state	VERB
ftr-420	1382	3	that	that	SCONJ
ftr-420	1382	4	“	"	PUNCT
ftr-420	1382	5	developing	develop	VERB
ftr-420	1382	6	countries	country	NOUN
ftr-420	1382	7	lose	lose	VERB
ftr-420	1382	8	about	about	ADV
ftr-420	1382	9	$	$	SYM
ftr-420	1382	10	50	50	NUM
ftr-420	1382	11	billion	billion	NUM
ftr-420	1382	12	a	a	DET
ftr-420	1382	13	year	year	NOUN
ftr-420	1382	14	in	in	ADP
ftr-420	1382	15	taxes	taxis	NOUN
ftr-420	1382	16	through	through	ADP
ftr-420	1382	17	”	"	PUNCT
ftr-420	1382	18	tax	tax	NOUN
ftr-420	1382	19	evasion	evasion	NOUN
ftr-420	1382	20	.	.	PUNCT
ftr-420	1383	1	he	he	PRON
ftr-420	1383	2	notes	note	VERB
ftr-420	1383	3	that	that	SCONJ
ftr-420	1383	4	“	"	PUNCT
ftr-420	1383	5	in	in	ADP
ftr-420	1383	6	1998	1998	NUM
ftr-420	1383	7	,	,	PUNCT
ftr-420	1383	8	$	$	SYM
ftr-420	1383	9	74	74	NUM
ftr-420	1383	10	billion	billion	NUM
ftr-420	1383	11	were	be	AUX
ftr-420	1383	12	transferred	transfer	VERB
ftr-420	1383	13	from	from	ADP
ftr-420	1383	14	russian	russian	ADJ
ftr-420	1383	15	banks	bank	NOUN
ftr-420	1383	16	to	to	ADP
ftr-420	1383	17	overseas	overseas	ADJ
ftr-420	1383	18	accounts	account	NOUN
ftr-420	1383	19	.	.	PUNCT
ftr-420	1384	1	of	of	ADP
ftr-420	1384	2	that	that	DET
ftr-420	1384	3	amount	amount	NOUN
ftr-420	1384	4	,	,	PUNCT
ftr-420	1384	5	$	$	SYM
ftr-420	1384	6	70	70	NUM
ftr-420	1384	7	billion	billion	NUM
ftr-420	1384	8	went	go	VERB
ftr-420	1384	9	to	to	ADP
ftr-420	1384	10	accounts	account	NOUN
ftr-420	1384	11	to	to	ADP
ftr-420	1384	12	banks	bank	NOUN
ftr-420	1384	13	in	in	ADP
ftr-420	1384	14	the	the	DET
ftr-420	1384	15	small	small	ADJ
ftr-420	1384	16	island	island	NOUN
ftr-420	1384	17	-	-	PUNCT
ftr-420	1384	18	state	state	NOUN
ftr-420	1384	19	of	of	ADP
ftr-420	1384	20	nauru	nauru	PROPN
ftr-420	1384	21	.	.	PUNCT
ftr-420	1384	22	”	"	PUNCT
ftr-420	1385	1	i	i	PRON
ftr-420	1385	2	d.	d.	VERB
ftr-420	1385	3	at	at	ADP
ftr-420	1385	4	11	11	NUM
ftr-420	1385	5	-	-	SYM
ftr-420	1385	6	12	12	NUM
ftr-420	1385	7	.	.	PUNCT
ftr-420	1386	1	see	see	VERB
ftr-420	1386	2	jennifer	jennifer	PROPN
ftr-420	1386	3	l.	l.	PROPN
ftr-420	1386	4	franklin	franklin	PROPN
ftr-420	1386	5	,	,	PUNCT
ftr-420	1386	6	other	other	ADJ
ftr-420	1386	7	international	international	ADJ
ftr-420	1386	8	issues	issue	NOUN
ftr-420	1386	9	:	:	PUNCT
ftr-420	1386	10	tax	tax	NOUN
ftr-420	1386	11	avoidance	avoidance	NOUN
ftr-420	1386	12	by	by	ADP
ftr-420	1386	13	citizens	citizen	NOUN
ftr-420	1386	14	of	of	ADP
ftr-420	1386	15	the	the	DET
ftr-420	1386	16	russian	russian	PROPN
ftr-420	1386	17	federation	federation	PROPN
ftr-420	1386	18	:	:	PUNCT
ftr-420	1386	19	will	will	AUX
ftr-420	1386	20	the	the	DET
ftr-420	1386	21	draft	draft	NOUN
ftr-420	1386	22	tax	tax	NOUN
ftr-420	1386	23	code	code	NOUN
ftr-420	1386	24	provide	provide	VERB
ftr-420	1386	25	a	a	DET
ftr-420	1386	26	solution	solution	NOUN
ftr-420	1386	27	,	,	PUNCT
ftr-420	1386	28	8	8	NUM
ftr-420	1386	29	duke	duke	PROPN
ftr-420	1386	30	j.	j.	PROPN
ftr-420	1386	31	comp	comp	PROPN
ftr-420	1386	32	.	.	PUNCT
ftr-420	1387	1	&	&	CCONJ
ftr-420	1387	2	int’l	int’l	X
ftr-420	1387	3	l.	l.	PROPN
ftr-420	1387	4	135	135	NUM
ftr-420	1387	5	(	(	PUNCT
ftr-420	1387	6	1997	1997	NUM
ftr-420	1387	7	)	)	PUNCT
ftr-420	1387	8	,	,	PUNCT
ftr-420	1387	9	at	at	ADP
ftr-420	1387	10	153	153	NUM
ftr-420	1387	11	fn	fn	NOUN
ftr-420	1387	12	.	.	PROPN
ftr-420	1387	13	117	117	NUM
ftr-420	1387	14	,	,	PUNCT
ftr-420	1387	15	noting	note	VERB
ftr-420	1387	16	that	that	SCONJ
ftr-420	1387	17	one	one	NUM
ftr-420	1387	18	method	method	NOUN
ftr-420	1387	19	of	of	ADP
ftr-420	1387	20	tax	tax	NOUN
ftr-420	1387	21	avoidance	avoidance	NOUN
ftr-420	1387	22	in	in	ADP
ftr-420	1387	23	the	the	DET
ftr-420	1387	24	russian	russian	PROPN
ftr-420	1387	25	federation	federation	PROPN
ftr-420	1387	26	has	have	AUX
ftr-420	1387	27	been	be	AUX
ftr-420	1387	28	“	"	PUNCT
ftr-420	1387	29	sending	send	VERB
ftr-420	1387	30	money	money	NOUN
ftr-420	1387	31	abroad	abroad	ADV
ftr-420	1387	32	,	,	PUNCT
ftr-420	1387	33	”	"	PUNCT
ftr-420	1387	34	citing	cite	VERB
ftr-420	1387	35	vincent	vincent	PROPN
ftr-420	1387	36	boland	boland	PROPN
ftr-420	1387	37	,	,	PUNCT
ftr-420	1387	38	russian	russian	ADJ
ftr-420	1387	39	maifa	maifa	NOUN
ftr-420	1387	40	has	have	VERB
ftr-420	1387	41	$	$	SYM
ftr-420	1387	42	10	10	NUM
ftr-420	1387	43	billion	billion	NUM
ftr-420	1387	44	in	in	ADP
ftr-420	1387	45	swiss	swiss	ADJ
ftr-420	1387	46	bank	bank	NOUN
ftr-420	1387	47	,	,	PUNCT
ftr-420	1387	48	financial	financial	ADJ
ftr-420	1387	49	times	time	NOUN
ftr-420	1387	50	,	,	PUNCT
ftr-420	1387	51	feb	feb	PROPN
ftr-420	1387	52	.	.	PROPN
ftr-420	1387	53	14	14	NUM
ftr-420	1387	54	,	,	PUNCT
ftr-420	1387	55	1997	1997	NUM
ftr-420	1387	56	,	,	PUNCT
ftr-420	1387	57	at	at	ADP
ftr-420	1387	58	3	3	NUM
ftr-420	1387	59	.	.	PUNCT
ftr-420	1388	1	see	see	VERB
ftr-420	1388	2	also	also	ADV
ftr-420	1388	3	iurie	iurie	PROPN
ftr-420	1388	4	lugu	lugu	ADV
ftr-420	1388	5	,	,	PUNCT
ftr-420	1388	6	“	"	PUNCT
ftr-420	1388	7	russia	russia	NOUN
ftr-420	1388	8	to	to	PART
ftr-420	1388	9	negotiate	negotiate	VERB
ftr-420	1388	10	information	information	NOUN
ftr-420	1388	11	2004	2004	NUM
ftr-420	1388	12	]	]	PUNCT
ftr-420	1388	13	sharing	share	VERB
ftr-420	1388	14	bank	bank	NOUN
ftr-420	1388	15	deposit	deposit	NOUN
ftr-420	1388	16	information	information	NOUN
ftr-420	1388	17	with	with	ADP
ftr-420	1388	18	other	other	ADJ
ftr-420	1388	19	countries	country	NOUN
ftr-420	1388	20	648	648	NUM
ftr-420	1388	21	allowing	allow	VERB
ftr-420	1388	22	a	a	DET
ftr-420	1388	23	caribbean	caribbean	ADJ
ftr-420	1388	24	tax	tax	NOUN
ftr-420	1388	25	haven	haven	NOUN
ftr-420	1388	26	to	to	PART
ftr-420	1388	27	use	use	VERB
ftr-420	1388	28	bank	bank	NOUN
ftr-420	1388	29	secrecy	secrecy	NOUN
ftr-420	1388	30	to	to	PART
ftr-420	1388	31	attract	attract	VERB
ftr-420	1388	32	tax	tax	NOUN
ftr-420	1388	33	evaders	evader	NOUN
ftr-420	1388	34	from	from	ADP
ftr-420	1388	35	brazil	brazil	PROPN
ftr-420	1388	36	.	.	PUNCT
ftr-420	1389	1	moreover	moreover	ADV
ftr-420	1389	2	,	,	PUNCT
ftr-420	1389	3	the	the	DET
ftr-420	1389	4	country	country	NOUN
ftr-420	1389	5	offering	offer	VERB
ftr-420	1389	6	its	its	PRON
ftr-420	1389	7	services	service	NOUN
ftr-420	1389	8	as	as	ADP
ftr-420	1389	9	a	a	DET
ftr-420	1389	10	tax	tax	NOUN
ftr-420	1389	11	haven	haven	NOUN
ftr-420	1389	12	is	be	AUX
ftr-420	1389	13	not	not	PART
ftr-420	1389	14	always	always	ADV
ftr-420	1389	15	a	a	DET
ftr-420	1389	16	poor	poor	ADJ
ftr-420	1389	17	country	country	NOUN
ftr-420	1389	18	with	with	ADP
ftr-420	1389	19	few	few	ADJ
ftr-420	1389	20	alternatives	alternative	NOUN
ftr-420	1389	21	for	for	ADP
ftr-420	1389	22	lifting	lift	VERB
ftr-420	1389	23	its	its	PRON
ftr-420	1389	24	economy	economy	NOUN
ftr-420	1389	25	.	.	PUNCT
ftr-420	1390	1	for	for	ADP
ftr-420	1390	2	example	example	NOUN
ftr-420	1390	3	,	,	PUNCT
ftr-420	1390	4	the	the	DET
ftr-420	1390	5	united	united	PROPN
ftr-420	1390	6	states	states	PROPN
ftr-420	1390	7	and	and	CCONJ
ftr-420	1390	8	switzerland	switzerland	PROPN
ftr-420	1390	9	do	do	AUX
ftr-420	1390	10	not	not	PART
ftr-420	1390	11	fit	fit	VERB
ftr-420	1390	12	this	this	DET
ftr-420	1390	13	description	description	NOUN
ftr-420	1390	14	.	.	PUNCT
ftr-420	1391	1	critics	critic	NOUN
ftr-420	1391	2	of	of	ADP
ftr-420	1391	3	the186	the186	PROPN
ftr-420	1391	4	proposed	propose	VERB
ftr-420	1391	5	regulation	regulation	NOUN
ftr-420	1391	6	appear	appear	VERB
ftr-420	1391	7	to	to	PART
ftr-420	1391	8	argue	argue	VERB
ftr-420	1391	9	that	that	SCONJ
ftr-420	1391	10	the	the	DET
ftr-420	1391	11	united	united	PROPN
ftr-420	1391	12	states	states	PROPN
ftr-420	1391	13	has	have	VERB
ftr-420	1391	14	a	a	DET
ftr-420	1391	15	greater	great	ADJ
ftr-420	1391	16	selfinterest	selfinterest	NOUN
ftr-420	1391	17	as	as	ADP
ftr-420	1391	18	a	a	DET
ftr-420	1391	19	tax	tax	NOUN
ftr-420	1391	20	haven	haven	NOUN
ftr-420	1391	21	country	country	NOUN
ftr-420	1391	22	that	that	PRON
ftr-420	1391	23	attracts	attract	VERB
ftr-420	1391	24	foreign	foreign	ADJ
ftr-420	1391	25	capital	capital	NOUN
ftr-420	1391	26	by	by	ADP
ftr-420	1391	27	offering	offer	VERB
ftr-420	1391	28	anonymity	anonymity	NOUN
ftr-420	1391	29	,	,	PUNCT
ftr-420	1391	30	than	than	SCONJ
ftr-420	1391	31	it	it	PRON
ftr-420	1391	32	does	do	VERB
ftr-420	1391	33	as	as	ADP
ftr-420	1391	34	a	a	DET
ftr-420	1391	35	residence	residence	NOUN
ftr-420	1391	36	country	country	NOUN
ftr-420	1391	37	seeking	seek	VERB
ftr-420	1391	38	to	to	PART
ftr-420	1391	39	prevent	prevent	VERB
ftr-420	1391	40	tax	tax	NOUN
ftr-420	1391	41	evasion	evasion	NOUN
ftr-420	1391	42	by	by	ADP
ftr-420	1391	43	americans	american	NOUN
ftr-420	1391	44	using	use	VERB
ftr-420	1391	45	offshore	offshore	ADJ
ftr-420	1391	46	accounts	account	NOUN
ftr-420	1391	47	.	.	PUNCT
ftr-420	1392	1	a	a	DET
ftr-420	1392	2	quantitative	quantitative	ADJ
ftr-420	1392	3	comparison	comparison	NOUN
ftr-420	1392	4	of	of	ADP
ftr-420	1392	5	these187	these187	PROPN
ftr-420	1392	6	two	two	NUM
ftr-420	1392	7	competing	compete	VERB
ftr-420	1392	8	interests	interest	NOUN
ftr-420	1392	9	of	of	ADP
ftr-420	1392	10	the	the	DET
ftr-420	1392	11	united	united	PROPN
ftr-420	1392	12	states	states	PROPN
ftr-420	1392	13	is	be	AUX
ftr-420	1392	14	difficult	difficult	ADJ
ftr-420	1392	15	because	because	SCONJ
ftr-420	1392	16	it	it	PRON
ftr-420	1392	17	is	be	AUX
ftr-420	1392	18	hard	hard	ADJ
ftr-420	1392	19	to	to	PART
ftr-420	1392	20	quantify	quantify	VERB
ftr-420	1392	21	the	the	DET
ftr-420	1392	22	damage	damage	NOUN
ftr-420	1392	23	to	to	ADP
ftr-420	1392	24	voluntary	voluntary	ADJ
ftr-420	1392	25	compliance	compliance	NOUN
ftr-420	1392	26	that	that	PRON
ftr-420	1392	27	results	result	VERB
ftr-420	1392	28	from	from	ADP
ftr-420	1392	29	the	the	DET
ftr-420	1392	30	widespread	widespread	ADJ
ftr-420	1392	31	use	use	NOUN
ftr-420	1392	32	of	of	ADP
ftr-420	1392	33	tax	tax	NOUN
ftr-420	1392	34	havens	haven	NOUN
ftr-420	1392	35	.	.	PUNCT
ftr-420	1393	1	in	in	ADP
ftr-420	1393	2	any	any	DET
ftr-420	1393	3	event	event	NOUN
ftr-420	1393	4	,	,	PUNCT
ftr-420	1393	5	neither	neither	CCONJ
ftr-420	1393	6	the	the	DET
ftr-420	1393	7	u.s	u.s	PROPN
ftr-420	1393	8	.	.	PROPN
ftr-420	1393	9	nor	nor	CCONJ
ftr-420	1393	10	switzerland	switzerland	PROPN
ftr-420	1393	11	could	could	AUX
ftr-420	1393	12	be	be	AUX
ftr-420	1393	13	expected	expect	VERB
ftr-420	1393	14	to	to	PART
ftr-420	1393	15	suffer	suffer	VERB
ftr-420	1393	16	an	an	DET
ftr-420	1393	17	economic	economic	ADJ
ftr-420	1393	18	collapse	collapse	NOUN
ftr-420	1393	19	if	if	SCONJ
ftr-420	1393	20	bank	bank	NOUN
ftr-420	1393	21	deposits	deposit	NOUN
ftr-420	1393	22	in	in	ADP
ftr-420	1393	23	their	their	PRON
ftr-420	1393	24	banks	bank	NOUN
ftr-420	1393	25	were	be	AUX
ftr-420	1393	26	made	make	VERB
ftr-420	1393	27	subject	subject	ADJ
ftr-420	1393	28	to	to	ADP
ftr-420	1393	29	information	information	NOUN
ftr-420	1393	30	reporting	reporting	NOUN
ftr-420	1393	31	to	to	ADP
ftr-420	1393	32	the	the	DET
ftr-420	1393	33	home	home	NOUN
ftr-420	1393	34	country	country	NOUN
ftr-420	1393	35	.	.	PUNCT
ftr-420	1394	1	exchange	exchange	NOUN
ftr-420	1394	2	agreements	agreement	NOUN
ftr-420	1394	3	,	,	PUNCT
ftr-420	1394	4	”	"	PUNCT
ftr-420	1394	5	2003	2003	NUM
ftr-420	1394	6	wtd	wtd	VERB
ftr-420	1394	7	146	146	NUM
ftr-420	1394	8	-	-	SYM
ftr-420	1394	9	5	5	NUM
ftr-420	1394	10	,	,	PUNCT
ftr-420	1394	11	noting	note	VERB
ftr-420	1394	12	that	that	SCONJ
ftr-420	1394	13	russian	russian	ADJ
ftr-420	1394	14	tax	tax	NOUN
ftr-420	1394	15	authorities	authority	NOUN
ftr-420	1394	16	planned	plan	VERB
ftr-420	1394	17	to	to	PART
ftr-420	1394	18	enter	enter	VERB
ftr-420	1394	19	into	into	ADP
ftr-420	1394	20	information	information	NOUN
ftr-420	1394	21	exchange	exchange	NOUN
ftr-420	1394	22	agreements	agreement	NOUN
ftr-420	1394	23	with	with	ADP
ftr-420	1394	24	six	six	NUM
ftr-420	1394	25	additional	additional	ADJ
ftr-420	1394	26	countries	country	NOUN
ftr-420	1394	27	and	and	CCONJ
ftr-420	1394	28	believed	believe	VERB
ftr-420	1394	29	that	that	SCONJ
ftr-420	1394	30	exchange	exchange	NOUN
ftr-420	1394	31	of	of	ADP
ftr-420	1394	32	information	information	NOUN
ftr-420	1394	33	was	be	AUX
ftr-420	1394	34	“	"	PUNCT
ftr-420	1394	35	one	one	NUM
ftr-420	1394	36	of	of	ADP
ftr-420	1394	37	the	the	DET
ftr-420	1394	38	principal	principal	ADJ
ftr-420	1394	39	factors	factor	NOUN
ftr-420	1394	40	in	in	ADP
ftr-420	1394	41	determining	determine	VERB
ftr-420	1394	42	how	how	SCONJ
ftr-420	1394	43	effective	effective	ADJ
ftr-420	1394	44	[	[	X
ftr-420	1394	45	they	they	PRON
ftr-420	1394	46	are	be	AUX
ftr-420	1394	47	]	]	X
ftr-420	1394	48	are	be	AUX
ftr-420	1394	49	in	in	ADP
ftr-420	1394	50	preventing	prevent	VERB
ftr-420	1394	51	tax	tax	NOUN
ftr-420	1394	52	offenses	offense	NOUN
ftr-420	1394	53	and	and	CCONJ
ftr-420	1394	54	crimes	crime	NOUN
ftr-420	1394	55	.	.	PUNCT
ftr-420	1394	56	”	"	PUNCT
ftr-420	1395	1	see	see	VERB
ftr-420	1395	2	also	also	ADV
ftr-420	1395	3	cristian	cristian	PROPN
ftr-420	1395	4	e.	e.	PROPN
ftr-420	1395	5	rosso	rosso	PROPN
ftr-420	1395	6	alba	alba	PROPN
ftr-420	1395	7	,	,	PUNCT
ftr-420	1395	8	argentine	argentine	ADJ
ftr-420	1395	9	revenue	revenue	NOUN
ftr-420	1395	10	service	service	NOUN
ftr-420	1395	11	empowered	empower	VERB
ftr-420	1395	12	to	to	PART
ftr-420	1395	13	exchange	exchange	VERB
ftr-420	1395	14	tax	tax	NOUN
ftr-420	1395	15	information	information	NOUN
ftr-420	1395	16	,	,	PUNCT
ftr-420	1395	17	2003	2003	NUM
ftr-420	1395	18	wtd	wtd	VERB
ftr-420	1395	19	195	195	NUM
ftr-420	1395	20	-	-	SYM
ftr-420	1395	21	6	6	NUM
ftr-420	1395	22	,	,	PUNCT
ftr-420	1395	23	(	(	PUNCT
ftr-420	1395	24	this	this	DET
ftr-420	1395	25	authorization	authorization	NOUN
ftr-420	1395	26	is	be	AUX
ftr-420	1395	27	“	"	PUNCT
ftr-420	1395	28	part	part	NOUN
ftr-420	1395	29	of	of	ADP
ftr-420	1395	30	an	an	DET
ftr-420	1395	31	antifraud	antifraud	PROPN
ftr-420	1395	32	package	package	NOUN
ftr-420	1395	33	the	the	DET
ftr-420	1395	34	administration	administration	NOUN
ftr-420	1395	35	proposed	propose	VERB
ftr-420	1395	36	to	to	PART
ftr-420	1395	37	uncover	uncover	VERB
ftr-420	1395	38	argentine	argentine	ADJ
ftr-420	1395	39	tax	tax	NOUN
ftr-420	1395	40	residents	resident	NOUN
ftr-420	1395	41	’	’	PART
ftr-420	1395	42	accounts	account	NOUN
ftr-420	1395	43	and	and	CCONJ
ftr-420	1395	44	offshore	offshore	ADJ
ftr-420	1395	45	corporations	corporation	NOUN
ftr-420	1395	46	in	in	ADP
ftr-420	1395	47	tax	tax	NOUN
ftr-420	1395	48	havens	haven	NOUN
ftr-420	1395	49	and	and	CCONJ
ftr-420	1395	50	foreign	foreign	ADJ
ftr-420	1395	51	jurisdictions	jurisdiction	NOUN
ftr-420	1395	52	”	"	PUNCT
ftr-420	1395	53	)	)	PUNCT
ftr-420	1395	54	;	;	PUNCT
ftr-420	1395	55	michael	michael	PROPN
ftr-420	1395	56	casey	casey	PROPN
ftr-420	1395	57	,	,	PUNCT
ftr-420	1395	58	“	"	PUNCT
ftr-420	1395	59	argentina	argentina	PROPN
ftr-420	1395	60	is	be	AUX
ftr-420	1395	61	taxing	tax	VERB
ftr-420	1395	62	on	on	ADP
ftr-420	1395	63	tax	tax	NOUN
ftr-420	1395	64	dodgers	dodger	NOUN
ftr-420	1395	65	,	,	PUNCT
ftr-420	1395	66	”	"	PUNCT
ftr-420	1395	67	wall	wall	PROPN
ftr-420	1395	68	street	street	PROPN
ftr-420	1395	69	journal	journal	PROPN
ftr-420	1395	70	,	,	PUNCT
ftr-420	1395	71	june	june	PROPN
ftr-420	1395	72	25	25	NUM
ftr-420	1395	73	,	,	PUNCT
ftr-420	1395	74	2003	2003	NUM
ftr-420	1395	75	,	,	PUNCT
ftr-420	1395	76	at	at	ADP
ftr-420	1395	77	b5c	b5c	PROPN
ftr-420	1395	78	,	,	PUNCT
ftr-420	1395	79	noting	note	VERB
ftr-420	1395	80	that	that	SCONJ
ftr-420	1395	81	“	"	PUNCT
ftr-420	1395	82	[	[	X
ftr-420	1395	83	t]here	t]here	NOUN
ftr-420	1395	84	is	be	AUX
ftr-420	1395	85	.	.	PUNCT
ftr-420	1395	86	.	.	PUNCT
ftr-420	1395	87	.	.	PUNCT
ftr-420	1396	1	a	a	DET
ftr-420	1396	2	broad	broad	ADJ
ftr-420	1396	3	consensus	consensus	NOUN
ftr-420	1396	4	in	in	ADP
ftr-420	1396	5	argentine	argentine	ADJ
ftr-420	1396	6	society	society	NOUN
ftr-420	1396	7	that	that	SCONJ
ftr-420	1396	8	the	the	DET
ftr-420	1396	9	enormous	enormous	ADJ
ftr-420	1396	10	tax	tax	NOUN
ftr-420	1396	11	-	-	PUNCT
ftr-420	1396	12	evasion	evasion	NOUN
ftr-420	1396	13	problem	problem	NOUN
ftr-420	1396	14	needs	need	VERB
ftr-420	1396	15	to	to	PART
ftr-420	1396	16	be	be	AUX
ftr-420	1396	17	fixed	fix	VERB
ftr-420	1396	18	.	.	PUNCT
ftr-420	1397	1	revenue	revenue	NOUN
ftr-420	1397	2	lost	lose	VERB
ftr-420	1397	3	to	to	ADP
ftr-420	1397	4	tax	tax	NOUN
ftr-420	1397	5	dodgers	dodger	NOUN
ftr-420	1397	6	is	be	AUX
ftr-420	1397	7	estimated	estimate	VERB
ftr-420	1397	8	at	at	ADP
ftr-420	1397	9	33	33	NUM
ftr-420	1397	10	billion	billion	NUM
ftr-420	1397	11	pesos	pesos	NOUN
ftr-420	1397	12	(	(	PUNCT
ftr-420	1397	13	about	about	ADV
ftr-420	1397	14	$	$	SYM
ftr-420	1397	15	12	12	NUM
ftr-420	1397	16	billion	billion	NUM
ftr-420	1397	17	)	)	PUNCT
ftr-420	1397	18	each	each	DET
ftr-420	1397	19	year	year	NOUN
ftr-420	1397	20	,	,	PUNCT
ftr-420	1397	21	about	about	ADP
ftr-420	1397	22	half	half	DET
ftr-420	1397	23	the	the	DET
ftr-420	1397	24	federal	federal	ADJ
ftr-420	1397	25	government	government	NOUN
ftr-420	1397	26	’s	’s	PART
ftr-420	1397	27	budget	budget	NOUN
ftr-420	1397	28	;	;	PUNCT
ftr-420	1397	29	”	"	PUNCT
ftr-420	1397	30	“	"	PUNCT
ftr-420	1397	31	u.s	u.s	PROPN
ftr-420	1397	32	.	.	PROPN
ftr-420	1397	33	colombia	colombia	PROPN
ftr-420	1397	34	to	to	PART
ftr-420	1397	35	sign	sign	VERB
ftr-420	1397	36	pact	pact	NOUN
ftr-420	1397	37	to	to	PART
ftr-420	1397	38	share	share	VERB
ftr-420	1397	39	tax	tax	NOUN
ftr-420	1397	40	information	information	NOUN
ftr-420	1397	41	,	,	PUNCT
ftr-420	1397	42	”	"	PUNCT
ftr-420	1397	43	2001	2001	NUM
ftr-420	1397	44	wtd	wtd	NOUN
ftr-420	1397	45	63	63	NUM
ftr-420	1397	46	-	-	SYM
ftr-420	1397	47	7	7	NUM
ftr-420	1397	48	(	(	PUNCT
ftr-420	1397	49	colombian	colombian	ADJ
ftr-420	1397	50	official	official	NOUN
ftr-420	1397	51	stated	state	VERB
ftr-420	1397	52	that	that	SCONJ
ftr-420	1397	53	the	the	DET
ftr-420	1397	54	new	new	ADJ
ftr-420	1397	55	agreement	agreement	NOUN
ftr-420	1397	56	“	"	PUNCT
ftr-420	1397	57	would	would	AUX
ftr-420	1397	58	encourage	encourage	VERB
ftr-420	1397	59	colombian	colombian	ADJ
ftr-420	1397	60	taxpayers	taxpayer	NOUN
ftr-420	1397	61	to	to	PART
ftr-420	1397	62	take	take	VERB
ftr-420	1397	63	advantage	advantage	NOUN
ftr-420	1397	64	of	of	ADP
ftr-420	1397	65	an	an	DET
ftr-420	1397	66	amnesty	amnesty	NOUN
ftr-420	1397	67	that	that	PRON
ftr-420	1397	68	lets	let	VERB
ftr-420	1397	69	funds	fund	NOUN
ftr-420	1397	70	sent	send	VERB
ftr-420	1397	71	.	.	PUNCT
ftr-420	1397	72	.	.	PUNCT
ftr-420	1397	73	.	.	PUNCT
ftr-420	1398	1	overseas	overseas	ADV
ftr-420	1398	2	,	,	PUNCT
ftr-420	1398	3	without	without	ADP
ftr-420	1398	4	the	the	DET
ftr-420	1398	5	knowledge	knowledge	NOUN
ftr-420	1398	6	of	of	ADP
ftr-420	1398	7	the	the	DET
ftr-420	1398	8	tax	tax	NOUN
ftr-420	1398	9	authorities	authority	NOUN
ftr-420	1398	10	,	,	PUNCT
ftr-420	1398	11	.	.	PUNCT
ftr-420	1398	12	.	.	PUNCT
ftr-420	1399	1	.	.	PUNCT
ftr-420	1400	1	come	come	VERB
ftr-420	1400	2	back	back	ADV
ftr-420	1400	3	into	into	ADP
ftr-420	1400	4	the	the	DET
ftr-420	1400	5	country	country	NOUN
ftr-420	1400	6	”	"	PUNCT
ftr-420	1400	7	)	)	PUNCT
ftr-420	1400	8	.	.	PUNCT
ftr-420	1401	1	186	186	NUM
ftr-420	1401	2	.	.	PUNCT
ftr-420	1402	1	the	the	DET
ftr-420	1402	2	per	per	ADP
ftr-420	1402	3	capita	capita	X
ftr-420	1402	4	gdp	gdp	NOUN
ftr-420	1402	5	of	of	ADP
ftr-420	1402	6	the	the	DET
ftr-420	1402	7	u.s	u.s	PROPN
ftr-420	1402	8	.	.	PROPN
ftr-420	1402	9	is	be	AUX
ftr-420	1402	10	$	$	SYM
ftr-420	1402	11	37,600	37,600	NUM
ftr-420	1402	12	,	,	PUNCT
ftr-420	1402	13	the	the	DET
ftr-420	1402	14	second	second	ADJ
ftr-420	1402	15	in	in	ADP
ftr-420	1402	16	the	the	DET
ftr-420	1402	17	world	world	NOUN
ftr-420	1402	18	after	after	ADP
ftr-420	1402	19	first	first	ADJ
ftr-420	1402	20	-	-	PUNCT
ftr-420	1402	21	place	place	NOUN
ftr-420	1402	22	luxembourg	luxembourg	PROPN
ftr-420	1402	23	,	,	PUNCT
ftr-420	1402	24	which	which	PRON
ftr-420	1402	25	has	have	VERB
ftr-420	1402	26	a	a	DET
ftr-420	1402	27	per	per	ADP
ftr-420	1402	28	capita	capita	X
ftr-420	1402	29	gdp	gdp	NOUN
ftr-420	1402	30	of	of	ADP
ftr-420	1402	31	$	$	SYM
ftr-420	1402	32	44,000	44,000	NUM
ftr-420	1402	33	.	.	PUNCT
ftr-420	1403	1	bermuda	bermuda	NOUN
ftr-420	1403	2	and	and	CCONJ
ftr-420	1403	3	the	the	DET
ftr-420	1403	4	cayman	cayman	PROPN
ftr-420	1403	5	islands	island	NOUN
ftr-420	1403	6	are	be	AUX
ftr-420	1403	7	respectively	respectively	ADV
ftr-420	1403	8	third	third	ADJ
ftr-420	1403	9	and	and	CCONJ
ftr-420	1403	10	fourth	fourth	ADJ
ftr-420	1403	11	,	,	PUNCT
ftr-420	1403	12	while	while	SCONJ
ftr-420	1403	13	switzerland	switzerland	PROPN
ftr-420	1403	14	is	be	AUX
ftr-420	1403	15	seventh	seventh	ADJ
ftr-420	1403	16	,	,	PUNCT
ftr-420	1403	17	with	with	ADP
ftr-420	1403	18	per	per	ADP
ftr-420	1403	19	capita	capita	X
ftr-420	1403	20	gdp	gdp	NOUN
ftr-420	1403	21	of	of	ADP
ftr-420	1403	22	$	$	SYM
ftr-420	1403	23	31,700	31,700	NUM
ftr-420	1403	24	.	.	PUNCT
ftr-420	1404	1	liechtenstein	liechtenstein	PROPN
ftr-420	1404	2	is	be	AUX
ftr-420	1404	3	number	number	NOUN
ftr-420	1404	4	fifteenth	fifteenth	NOUN
ftr-420	1404	5	,	,	PUNCT
ftr-420	1404	6	with	with	ADP
ftr-420	1404	7	per	per	ADP
ftr-420	1404	8	capita	capita	X
ftr-420	1404	9	gdp	gdp	NOUN
ftr-420	1404	10	of	of	ADP
ftr-420	1404	11	$	$	SYM
ftr-420	1404	12	25,000	25,000	NUM
ftr-420	1404	13	.	.	PUNCT
ftr-420	1405	1	at	at	ADP
ftr-420	1405	2	the	the	DET
ftr-420	1405	3	bottom	bottom	NOUN
ftr-420	1405	4	(	(	PUNCT
ftr-420	1405	5	number	number	NOUN
ftr-420	1405	6	231	231	NUM
ftr-420	1405	7	)	)	PUNCT
ftr-420	1405	8	is	be	AUX
ftr-420	1405	9	east	east	PROPN
ftr-420	1405	10	timor	timor	PROPN
ftr-420	1405	11	,	,	PUNCT
ftr-420	1405	12	with	with	ADP
ftr-420	1405	13	per	per	ADP
ftr-420	1405	14	capita	capita	X
ftr-420	1405	15	gdp	gdp	NOUN
ftr-420	1405	16	of	of	ADP
ftr-420	1405	17	$	$	SYM
ftr-420	1405	18	500	500	NUM
ftr-420	1405	19	.	.	PUNCT
ftr-420	1406	1	see	see	VERB
ftr-420	1406	2	the	the	DET
ftr-420	1406	3	w	w	PROPN
ftr-420	1406	4	orld	orld	PROPN
ftr-420	1406	5	factbook	factbook	PROPN
ftr-420	1406	6	,	,	PUNCT
ftr-420	1406	7	rank	rank	NOUN
ftr-420	1406	8	order	order	NOUN
ftr-420	1406	9	gdp	gdp	NOUN
ftr-420	1406	10	per	per	ADP
ftr-420	1406	11	capita	capita	NOUN
ftr-420	1406	12	,	,	PUNCT
ftr-420	1406	13	available	available	ADJ
ftr-420	1406	14	at	at	ADP
ftr-420	1406	15	http://www.odci.gov/cia/publications/factbook/rankorder/2004rank.htm	http://www.odci.gov/cia/publications/factbook/rankorder/2004rank.htm	NOUN
ftr-420	1406	16	,	,	PUNCT
ftr-420	1406	17	last	last	ADV
ftr-420	1406	18	visited	visit	VERB
ftr-420	1406	19	on	on	ADP
ftr-420	1406	20	oct	oct	PROPN
ftr-420	1406	21	.	.	PROPN
ftr-420	1406	22	8	8	NUM
ftr-420	1406	23	,	,	PUNCT
ftr-420	1406	24	2003	2003	NUM
ftr-420	1406	25	.	.	PUNCT
ftr-420	1407	1	187	187	NUM
ftr-420	1407	2	.	.	PUNCT
ftr-420	1408	1	see	see	VERB
ftr-420	1408	2	task	task	NOUN
ftr-420	1408	3	force	force	NOUN
ftr-420	1408	4	on	on	ADP
ftr-420	1408	5	information	information	NOUN
ftr-420	1408	6	exchange	exchange	NOUN
ftr-420	1408	7	,	,	PUNCT
ftr-420	1408	8	supra	supra	PROPN
ftr-420	1408	9	note	note	NOUN
ftr-420	1408	10	76	76	NUM
ftr-420	1408	11	,	,	PUNCT
ftr-420	1408	12	at	at	ADP
ftr-420	1408	13	142	142	NUM
ftr-420	1408	14	,	,	PUNCT
ftr-420	1408	15	recommending	recommend	VERB
ftr-420	1408	16	that	that	SCONJ
ftr-420	1408	17	the	the	PRON
ftr-420	1408	18	u.s	u.s	PROPN
ftr-420	1408	19	.	.	PROPN
ftr-420	1408	20	reject	reject	VERB
ftr-420	1408	21	the	the	DET
ftr-420	1408	22	eu	eu	PROPN
ftr-420	1408	23	savings	saving	NOUN
ftr-420	1408	24	tax	tax	NOUN
ftr-420	1408	25	directive	directive	NOUN
ftr-420	1408	26	because	because	SCONJ
ftr-420	1408	27	:	:	PUNCT
ftr-420	1408	28	“	"	PUNCT
ftr-420	1408	29	the	the	DET
ftr-420	1408	30	united	united	PROPN
ftr-420	1408	31	states	states	PROPN
ftr-420	1408	32	is	be	AUX
ftr-420	1408	33	a	a	DET
ftr-420	1408	34	capital	capital	NOUN
ftr-420	1408	35	-	-	PUNCT
ftr-420	1408	36	inflow	inflow	NOUN
ftr-420	1408	37	country	country	NOUN
ftr-420	1408	38	.	.	PUNCT
ftr-420	1409	1	it	it	PRON
ftr-420	1409	2	is	be	AUX
ftr-420	1409	3	not	not	PART
ftr-420	1409	4	in	in	ADP
ftr-420	1409	5	america	america	PROPN
ftr-420	1409	6	’s	’s	PART
ftr-420	1409	7	interest	interest	NOUN
ftr-420	1409	8	to	to	PART
ftr-420	1409	9	facilitate	facilitate	VERB
ftr-420	1409	10	foreign	foreign	ADJ
ftr-420	1409	11	taxation	taxation	NOUN
ftr-420	1409	12	of	of	ADP
ftr-420	1409	13	u.s	u.s	PROPN
ftr-420	1409	14	.	.	PROPN
ftr-420	1409	15	–	–	PUNCT
ftr-420	1409	16	source	source	NOUN
ftr-420	1409	17	income	income	NOUN
ftr-420	1409	18	.	.	PUNCT
ftr-420	1409	19	”	"	PUNCT
ftr-420	1410	1	for	for	ADP
ftr-420	1410	2	an	an	DET
ftr-420	1410	3	attempt	attempt	NOUN
ftr-420	1410	4	to	to	PART
ftr-420	1410	5	quantify	quantify	VERB
ftr-420	1410	6	this	this	DET
ftr-420	1410	7	comparison	comparison	NOUN
ftr-420	1410	8	,	,	PUNCT
ftr-420	1410	9	see	see	VERB
ftr-420	1410	10	mastromarco	mastromarco	NOUN
ftr-420	1410	11	&	&	CCONJ
ftr-420	1410	12	hunter	hunter	PROPN
ftr-420	1410	13	,	,	PUNCT
ftr-420	1410	14	supra	supra	PROPN
ftr-420	1410	15	note	note	PROPN
ftr-420	1410	16	6	6	NUM
ftr-420	1410	17	,	,	PUNCT
ftr-420	1410	18	at	at	ADP
ftr-420	1410	19	171	171	NUM
ftr-420	1410	20	-	-	SYM
ftr-420	1410	21	72	72	NUM
ftr-420	1410	22	,	,	PUNCT
ftr-420	1410	23	citing	cite	VERB
ftr-420	1410	24	testimony	testimony	NOUN
ftr-420	1410	25	of	of	ADP
ftr-420	1410	26	stephen	stephen	PROPN
ftr-420	1410	27	j.	j.	PROPN
ftr-420	1410	28	entin	entin	PROPN
ftr-420	1410	29	.	.	PUNCT
ftr-420	1411	1	638	638	NUM
ftr-420	1411	2	florida	florida	PROPN
ftr-420	1411	3	tax	tax	NOUN
ftr-420	1411	4	review	review	NOUN
ftr-420	1411	5	[	[	X
ftr-420	1411	6	vol.6:6	vol.6:6	NOUN
ftr-420	1411	7	of	of	ADP
ftr-420	1411	8	course	course	NOUN
ftr-420	1411	9	,	,	PUNCT
ftr-420	1411	10	if	if	SCONJ
ftr-420	1411	11	small	small	ADJ
ftr-420	1411	12	,	,	PUNCT
ftr-420	1411	13	poor	poor	ADJ
ftr-420	1411	14	countries	country	NOUN
ftr-420	1411	15	with	with	ADP
ftr-420	1411	16	undiversified	undiversified	ADJ
ftr-420	1411	17	economies	economy	NOUN
ftr-420	1411	18	are	be	AUX
ftr-420	1411	19	expected	expect	VERB
ftr-420	1411	20	to	to	PART
ftr-420	1411	21	give	give	VERB
ftr-420	1411	22	up	up	ADP
ftr-420	1411	23	bank	bank	NOUN
ftr-420	1411	24	secrecy	secrecy	NOUN
ftr-420	1411	25	on	on	ADP
ftr-420	1411	26	the	the	DET
ftr-420	1411	27	grounds	ground	NOUN
ftr-420	1411	28	that	that	SCONJ
ftr-420	1411	29	it	it	PRON
ftr-420	1411	30	is	be	AUX
ftr-420	1411	31	harmful	harmful	ADJ
ftr-420	1411	32	to	to	ADP
ftr-420	1411	33	residence	residence	NOUN
ftr-420	1411	34	countries	country	NOUN
ftr-420	1411	35	,	,	PUNCT
ftr-420	1411	36	it	it	PRON
ftr-420	1411	37	will	will	AUX
ftr-420	1411	38	be	be	AUX
ftr-420	1411	39	viewed	view	VERB
ftr-420	1411	40	by	by	ADP
ftr-420	1411	41	them	they	PRON
ftr-420	1411	42	as	as	ADP
ftr-420	1411	43	hypocritical	hypocritical	ADJ
ftr-420	1411	44	and	and	CCONJ
ftr-420	1411	45	unfair	unfair	ADJ
ftr-420	1411	46	for	for	ADP
ftr-420	1411	47	residence	residence	NOUN
ftr-420	1411	48	countries	country	NOUN
ftr-420	1411	49	making	make	VERB
ftr-420	1411	50	that	that	DET
ftr-420	1411	51	request	request	NOUN
ftr-420	1411	52	,	,	PUNCT
ftr-420	1411	53	e.g.	e.g.	ADV
ftr-420	1411	54	,	,	PUNCT
ftr-420	1411	55	the	the	DET
ftr-420	1411	56	united	united	PROPN
ftr-420	1411	57	states	states	PROPN
ftr-420	1411	58	,	,	PUNCT
ftr-420	1411	59	to	to	ADP
ftr-420	1411	60	themselves	themselves	PRON
ftr-420	1411	61	serve	serve	VERB
ftr-420	1411	62	as	as	ADP
ftr-420	1411	63	tax	tax	NOUN
ftr-420	1411	64	havens	haven	NOUN
ftr-420	1411	65	in	in	ADP
ftr-420	1411	66	order	order	NOUN
ftr-420	1411	67	to	to	PART
ftr-420	1411	68	attract	attract	VERB
ftr-420	1411	69	capital	capital	NOUN
ftr-420	1411	70	.	.	PUNCT
ftr-420	1412	1	but	but	CCONJ
ftr-420	1412	2	the	the	DET
ftr-420	1412	3	fact	fact	NOUN
ftr-420	1412	4	that	that	SCONJ
ftr-420	1412	5	the	the	DET
ftr-420	1412	6	u.s	u.s	PROPN
ftr-420	1412	7	.	.	PROPN
ftr-420	1412	8	currently	currently	ADV
ftr-420	1412	9	is	be	AUX
ftr-420	1412	10	a	a	DET
ftr-420	1412	11	tax188	tax188	NOUN
ftr-420	1412	12	haven	haven	NOUN
ftr-420	1412	13	is	be	AUX
ftr-420	1412	14	not	not	PART
ftr-420	1412	15	a	a	DET
ftr-420	1412	16	good	good	ADJ
ftr-420	1412	17	reason	reason	NOUN
ftr-420	1412	18	for	for	SCONJ
ftr-420	1412	19	the	the	DET
ftr-420	1412	20	u.s	u.s	PROPN
ftr-420	1412	21	.	.	PROPN
ftr-420	1412	22	to	to	PART
ftr-420	1412	23	continue	continue	VERB
ftr-420	1412	24	to	to	PART
ftr-420	1412	25	thwart	thwart	VERB
ftr-420	1412	26	the	the	DET
ftr-420	1412	27	tax	tax	NOUN
ftr-420	1412	28	enforcement	enforcement	NOUN
ftr-420	1412	29	efforts	effort	NOUN
ftr-420	1412	30	of	of	ADP
ftr-420	1412	31	other	other	ADJ
ftr-420	1412	32	countries	country	NOUN
ftr-420	1412	33	.	.	PUNCT
ftr-420	1413	1	it	it	PRON
ftr-420	1413	2	is	be	AUX
ftr-420	1413	3	circular	circular	ADJ
ftr-420	1413	4	to	to	PART
ftr-420	1413	5	argue	argue	VERB
ftr-420	1413	6	that	that	SCONJ
ftr-420	1413	7	the	the	DET
ftr-420	1413	8	u.s	u.s	PROPN
ftr-420	1413	9	.	.	PROPN
ftr-420	1413	10	(	(	PUNCT
ftr-420	1413	11	in	in	ADP
ftr-420	1413	12	its	its	PRON
ftr-420	1413	13	role	role	NOUN
ftr-420	1413	14	as	as	ADP
ftr-420	1413	15	tax	tax	NOUN
ftr-420	1413	16	haven	haven	NOUN
ftr-420	1413	17	)	)	PUNCT
ftr-420	1413	18	should	should	AUX
ftr-420	1413	19	maintain	maintain	VERB
ftr-420	1413	20	bank	bank	NOUN
ftr-420	1413	21	secrecy	secrecy	NOUN
ftr-420	1413	22	(	(	PUNCT
ftr-420	1413	23	i.e.	i.e.	X
ftr-420	1413	24	,	,	PUNCT
ftr-420	1413	25	should	should	AUX
ftr-420	1413	26	not	not	PART
ftr-420	1413	27	adopt	adopt	VERB
ftr-420	1413	28	the	the	DET
ftr-420	1413	29	proposed	propose	VERB
ftr-420	1413	30	regulation	regulation	NOUN
ftr-420	1413	31	)	)	PUNCT
ftr-420	1413	32	because	because	SCONJ
ftr-420	1413	33	the	the	DET
ftr-420	1413	34	u.s	u.s	PROPN
ftr-420	1413	35	.	.	PROPN
ftr-420	1413	36	(	(	PUNCT
ftr-420	1413	37	in	in	ADP
ftr-420	1413	38	its	its	PRON
ftr-420	1413	39	role	role	NOUN
ftr-420	1413	40	as	as	ADP
ftr-420	1413	41	residence	residence	NOUN
ftr-420	1413	42	country	country	NOUN
ftr-420	1413	43	)	)	PUNCT
ftr-420	1413	44	has	have	VERB
ftr-420	1413	45	no	no	DET
ftr-420	1413	46	right	right	NOUN
ftr-420	1413	47	to	to	PART
ftr-420	1413	48	criticize	criticize	VERB
ftr-420	1413	49	caribbean	caribbean	ADJ
ftr-420	1413	50	bank	bank	NOUN
ftr-420	1413	51	secrecy	secrecy	NOUN
ftr-420	1413	52	because	because	SCONJ
ftr-420	1413	53	the	the	DET
ftr-420	1413	54	u.s	u.s	PROPN
ftr-420	1413	55	.	.	PROPN
ftr-420	1413	56	(	(	PUNCT
ftr-420	1413	57	in	in	ADP
ftr-420	1413	58	its	its	PRON
ftr-420	1413	59	role	role	NOUN
ftr-420	1413	60	as	as	ADP
ftr-420	1413	61	tax	tax	NOUN
ftr-420	1413	62	haven	haven	NOUN
ftr-420	1413	63	)	)	PUNCT
ftr-420	1413	64	maintains	maintain	VERB
ftr-420	1413	65	bank	bank	NOUN
ftr-420	1413	66	secrecy	secrecy	NOUN
ftr-420	1413	67	itself	itself	PRON
ftr-420	1413	68	.	.	PUNCT
ftr-420	1414	1	further	far	ADV
ftr-420	1414	2	,	,	PUNCT
ftr-420	1414	3	it	it	PRON
ftr-420	1414	4	has	have	AUX
ftr-420	1414	5	been	be	AUX
ftr-420	1414	6	argued	argue	VERB
ftr-420	1414	7	that	that	SCONJ
ftr-420	1414	8	the	the	DET
ftr-420	1414	9	oecd	oecd	PROPN
ftr-420	1414	10	has	have	AUX
ftr-420	1414	11	acted	act	VERB
ftr-420	1414	12	to	to	PART
ftr-420	1414	13	“	"	PUNCT
ftr-420	1414	14	impose	impose	VERB
ftr-420	1414	15	[	[	PRON
ftr-420	1414	16	its	its	PRON
ftr-420	1414	17	]	]	PUNCT
ftr-420	1414	18	own	own	ADJ
ftr-420	1414	19	cultur[e	cultur[e	VERB
ftr-420	1414	20	]	]	PUNCT
ftr-420	1414	21	on	on	ADP
ftr-420	1414	22	others	other	NOUN
ftr-420	1414	23	.	.	PUNCT
ftr-420	1414	24	”	"	PUNCT
ftr-420	1415	1	some	some	DET
ftr-420	1415	2	tax	tax	NOUN
ftr-420	1415	3	havens	haven	NOUN
ftr-420	1415	4	defend	defend	VERB
ftr-420	1415	5	bank	bank	NOUN
ftr-420	1415	6	secrecy	secrecy	NOUN
ftr-420	1415	7	as	as	ADP
ftr-420	1415	8	a	a	DET
ftr-420	1415	9	form	form	NOUN
ftr-420	1415	10	of189	of189	PROPN
ftr-420	1415	11	human	human	ADJ
ftr-420	1415	12	rights	right	NOUN
ftr-420	1415	13	protection	protection	NOUN
ftr-420	1415	14	.	.	PUNCT
ftr-420	1416	1	for	for	ADP
ftr-420	1416	2	example	example	NOUN
ftr-420	1416	3	,	,	PUNCT
ftr-420	1416	4	switzerland	switzerland	PROPN
ftr-420	1416	5	claims	claim	VERB
ftr-420	1416	6	to	to	PART
ftr-420	1416	7	provide	provide	VERB
ftr-420	1416	8	a	a	DET
ftr-420	1416	9	haven	haven	NOUN
ftr-420	1416	10	for	for	ADP
ftr-420	1416	11	individuals	individual	NOUN
ftr-420	1416	12	who	who	PRON
ftr-420	1416	13	are	be	AUX
ftr-420	1416	14	persecuted	persecute	VERB
ftr-420	1416	15	by	by	ADP
ftr-420	1416	16	their	their	PRON
ftr-420	1416	17	own	own	ADJ
ftr-420	1416	18	governments	government	NOUN
ftr-420	1416	19	on	on	ADP
ftr-420	1416	20	the	the	DET
ftr-420	1416	21	basis	basis	NOUN
ftr-420	1416	22	of190	of190	ADJ
ftr-420	1416	23	188	188	NUM
ftr-420	1416	24	.	.	PUNCT
ftr-420	1417	1	see	see	VERB
ftr-420	1417	2	task	task	NOUN
ftr-420	1417	3	force	force	NOUN
ftr-420	1417	4	,	,	PUNCT
ftr-420	1417	5	supra	supra	PROPN
ftr-420	1417	6	note	note	NOUN
ftr-420	1417	7	76	76	NUM
ftr-420	1417	8	,	,	PUNCT
ftr-420	1417	9	at	at	ADP
ftr-420	1417	10	¶	¶	PROPN
ftr-420	1417	11	99	99	NUM
ftr-420	1417	12	,	,	PUNCT
ftr-420	1417	13	stating	state	VERB
ftr-420	1417	14	that	that	SCONJ
ftr-420	1417	15	“	"	PUNCT
ftr-420	1417	16	[	[	X
ftr-420	1417	17	i]t	i]t	NOUN
ftr-420	1417	18	is	be	AUX
ftr-420	1417	19	wrong	wrong	ADJ
ftr-420	1417	20	for	for	SCONJ
ftr-420	1417	21	the	the	DET
ftr-420	1417	22	u.s	u.s	PROPN
ftr-420	1417	23	.	.	PROPN
ftr-420	1417	24	to	to	PART
ftr-420	1417	25	be	be	AUX
ftr-420	1417	26	demanding	demand	VERB
ftr-420	1417	27	that	that	SCONJ
ftr-420	1417	28	the	the	DET
ftr-420	1417	29	small	small	ADJ
ftr-420	1417	30	targeted	target	VERB
ftr-420	1417	31	countries	country	NOUN
ftr-420	1417	32	[	[	X
ftr-420	1417	33	labelled	label	VERB
ftr-420	1417	34	as	as	ADP
ftr-420	1417	35	tax	tax	NOUN
ftr-420	1417	36	havens	haven	NOUN
ftr-420	1417	37	by	by	ADP
ftr-420	1417	38	the	the	DET
ftr-420	1417	39	oecd	oecd	PROPN
ftr-420	1417	40	]	]	X
ftr-420	1417	41	live	live	ADV
ftr-420	1417	42	by	by	ADP
ftr-420	1417	43	tax	tax	NOUN
ftr-420	1417	44	and	and	CCONJ
ftr-420	1417	45	financial	financial	ADJ
ftr-420	1417	46	privacy	privacy	NOUN
ftr-420	1417	47	rules	rule	NOUN
ftr-420	1417	48	by	by	ADP
ftr-420	1417	49	which	which	PRON
ftr-420	1417	50	the	the	DET
ftr-420	1417	51	u.s	u.s	PROPN
ftr-420	1417	52	.	.	PROPN
ftr-420	1417	53	itself	itself	PRON
ftr-420	1417	54	is	be	AUX
ftr-420	1417	55	not	not	PART
ftr-420	1417	56	willing	willing	ADJ
ftr-420	1417	57	to	to	PART
ftr-420	1417	58	abide	abide	VERB
ftr-420	1417	59	.	.	PUNCT
ftr-420	1417	60	”	"	PUNCT
ftr-420	1417	61	see	see	VERB
ftr-420	1417	62	also	also	ADV
ftr-420	1417	63	burton	burton	PROPN
ftr-420	1417	64	,	,	PUNCT
ftr-420	1417	65	supra	supra	PROPN
ftr-420	1417	66	note	note	PROPN
ftr-420	1417	67	28	28	NUM
ftr-420	1417	68	,	,	PUNCT
ftr-420	1417	69	at	at	ADP
ftr-420	1417	70	20	20	NUM
ftr-420	1417	71	stating	state	VERB
ftr-420	1417	72	that	that	SCONJ
ftr-420	1417	73	the	the	DET
ftr-420	1417	74	u.s	u.s	PROPN
ftr-420	1417	75	.	.	PROPN
ftr-420	1417	76	,	,	PUNCT
ftr-420	1417	77	u.k	u.k	PROPN
ftr-420	1417	78	.	.	PROPN
ftr-420	1417	79	and	and	CCONJ
ftr-420	1417	80	switzerland	switzerland	PROPN
ftr-420	1417	81	“	"	PUNCT
ftr-420	1417	82	could	could	AUX
ftr-420	1417	83	also	also	ADV
ftr-420	1417	84	be	be	AUX
ftr-420	1417	85	on	on	ADP
ftr-420	1417	86	the	the	DET
ftr-420	1417	87	oecd	oecd	PROPN
ftr-420	1417	88	blacklist	blacklist	NOUN
ftr-420	1417	89	except	except	SCONJ
ftr-420	1417	90	the	the	DET
ftr-420	1417	91	oecd	oecd	PROPN
ftr-420	1417	92	members	member	NOUN
ftr-420	1417	93	were	be	AUX
ftr-420	1417	94	excluded	exclude	VERB
ftr-420	1417	95	.	.	PUNCT
ftr-420	1417	96	”	"	PUNCT
ftr-420	1418	1	see	see	VERB
ftr-420	1418	2	also	also	ADV
ftr-420	1418	3	marshall	marshall	PROPN
ftr-420	1418	4	j.	j.	PROPN
ftr-420	1418	5	langer	langer	PROPN
ftr-420	1418	6	,	,	PUNCT
ftr-420	1418	7	“	"	PUNCT
ftr-420	1418	8	harmful	harmful	ADJ
ftr-420	1418	9	tax	tax	NOUN
ftr-420	1418	10	competition	competition	NOUN
ftr-420	1418	11	:	:	PUNCT
ftr-420	1418	12	who	who	PRON
ftr-420	1418	13	are	be	AUX
ftr-420	1418	14	the	the	DET
ftr-420	1418	15	real	real	ADJ
ftr-420	1418	16	tax	tax	NOUN
ftr-420	1418	17	havens	haven	NOUN
ftr-420	1418	18	?	?	PUNCT
ftr-420	1418	19	”	"	PUNCT
ftr-420	1419	1	2001	2001	NUM
ftr-420	1419	2	tnt	tnt	PROPN
ftr-420	1419	3	19	19	NUM
ftr-420	1419	4	-	-	SYM
ftr-420	1419	5	66	66	NUM
ftr-420	1419	6	,	,	PUNCT
ftr-420	1419	7	stating	state	VERB
ftr-420	1419	8	that	that	SCONJ
ftr-420	1419	9	“	"	PUNCT
ftr-420	1419	10	it	it	PRON
ftr-420	1419	11	is	be	AUX
ftr-420	1419	12	obvious	obvious	ADJ
ftr-420	1419	13	that	that	SCONJ
ftr-420	1419	14	the	the	DET
ftr-420	1419	15	united	united	PROPN
ftr-420	1419	16	states	states	PROPN
ftr-420	1419	17	,	,	PUNCT
ftr-420	1419	18	britain	britain	PROPN
ftr-420	1419	19	,	,	PUNCT
ftr-420	1419	20	and	and	CCONJ
ftr-420	1419	21	many	many	ADJ
ftr-420	1419	22	of	of	ADP
ftr-420	1419	23	the	the	DET
ftr-420	1419	24	other	other	ADJ
ftr-420	1419	25	oecd	oecd	PROPN
ftr-420	1419	26	member	member	NOUN
ftr-420	1419	27	states	state	NOUN
ftr-420	1419	28	are	be	AUX
ftr-420	1419	29	significant	significant	ADJ
ftr-420	1419	30	tax	tax	NOUN
ftr-420	1419	31	havens	haven	NOUN
ftr-420	1419	32	.	.	PUNCT
ftr-420	1419	33	”	"	PUNCT
ftr-420	1420	1	i	i	PRON
ftr-420	1420	2	d.	d.	PROPN
ftr-420	1420	3	at	at	ADP
ftr-420	1420	4	¶	¶	PROPN
ftr-420	1420	5	42	42	NUM
ftr-420	1420	6	.	.	PUNCT
ftr-420	1421	1	to	to	PART
ftr-420	1421	2	demonstrate	demonstrate	VERB
ftr-420	1421	3	that	that	SCONJ
ftr-420	1421	4	the	the	DET
ftr-420	1421	5	u.s	u.s	PROPN
ftr-420	1421	6	.	.	PROPN
ftr-420	1421	7	meets	meet	VERB
ftr-420	1421	8	the	the	DET
ftr-420	1421	9	definition	definition	NOUN
ftr-420	1421	10	of	of	ADP
ftr-420	1421	11	a	a	DET
ftr-420	1421	12	tax	tax	NOUN
ftr-420	1421	13	haven	haven	NOUN
ftr-420	1421	14	in	in	ADP
ftr-420	1421	15	the	the	DET
ftr-420	1421	16	so	so	ADV
ftr-420	1421	17	-	-	PUNCT
ftr-420	1421	18	called	call	VERB
ftr-420	1421	19	gordon	gordon	PROPN
ftr-420	1421	20	report	report	NOUN
ftr-420	1421	21	,	,	PUNCT
ftr-420	1421	22	supra	supra	PROPN
ftr-420	1421	23	note	note	PROPN
ftr-420	1421	24	22	22	NUM
ftr-420	1421	25	,	,	PUNCT
ftr-420	1421	26	he	he	PRON
ftr-420	1421	27	points	point	VERB
ftr-420	1421	28	out	out	ADP
ftr-420	1421	29	:	:	PUNCT
ftr-420	1421	30	“	"	PUNCT
ftr-420	1421	31	the	the	DET
ftr-420	1421	32	united	united	PROPN
ftr-420	1421	33	states	states	PROPN
ftr-420	1421	34	,	,	PUNCT
ftr-420	1421	35	the	the	DET
ftr-420	1421	36	united	united	ADJ
ftr-420	1421	37	kingdom	kingdom	PROPN
ftr-420	1421	38	,	,	PUNCT
ftr-420	1421	39	and	and	CCONJ
ftr-420	1421	40	many	many	ADJ
ftr-420	1421	41	other	other	ADJ
ftr-420	1421	42	oecd	oecd	PROPN
ftr-420	1421	43	countries	country	NOUN
ftr-420	1421	44	have	have	VERB
ftr-420	1421	45	local	local	ADJ
ftr-420	1421	46	laws	law	NOUN
ftr-420	1421	47	and	and	CCONJ
ftr-420	1421	48	practices	practice	NOUN
ftr-420	1421	49	that	that	PRON
ftr-420	1421	50	deny	deny	VERB
ftr-420	1421	51	information	information	NOUN
ftr-420	1421	52	to	to	ADP
ftr-420	1421	53	other	other	ADJ
ftr-420	1421	54	countries	country	NOUN
ftr-420	1421	55	and	and	CCONJ
ftr-420	1421	56	that	that	PRON
ftr-420	1421	57	are	be	AUX
ftr-420	1421	58	at	at	ADV
ftr-420	1421	59	least	least	ADJ
ftr-420	1421	60	as	as	ADV
ftr-420	1421	61	abusive	abusive	ADJ
ftr-420	1421	62	as	as	ADP
ftr-420	1421	63	those	those	PRON
ftr-420	1421	64	of	of	ADP
ftr-420	1421	65	the	the	DET
ftr-420	1421	66	so	so	ADV
ftr-420	1421	67	-	-	PUNCT
ftr-420	1421	68	called	call	VERB
ftr-420	1421	69	tax	tax	NOUN
ftr-420	1421	70	havens	haven	NOUN
ftr-420	1421	71	.	.	PUNCT
ftr-420	1421	72	.	.	PUNCT
ftr-420	1421	73	.	.	PUNCT
ftr-420	1421	74	.	.	PUNCT
ftr-420	1422	1	the	the	DET
ftr-420	1422	2	united	united	PROPN
ftr-420	1422	3	states	states	PROPN
ftr-420	1422	4	still	still	ADV
ftr-420	1422	5	does	do	AUX
ftr-420	1422	6	not	not	PART
ftr-420	1422	7	tax	tax	VERB
ftr-420	1422	8	interest	interest	NOUN
ftr-420	1422	9	on	on	ADP
ftr-420	1422	10	bank	bank	NOUN
ftr-420	1422	11	deposits	deposit	NOUN
ftr-420	1422	12	of	of	ADP
ftr-420	1422	13	foreigners	foreigner	NOUN
ftr-420	1422	14	,	,	PUNCT
ftr-420	1422	15	nor	nor	CCONJ
ftr-420	1422	16	does	do	AUX
ftr-420	1422	17	it	it	PRON
ftr-420	1422	18	generally	generally	ADV
ftr-420	1422	19	require	require	VERB
ftr-420	1422	20	any	any	DET
ftr-420	1422	21	reporting	reporting	NOUN
ftr-420	1422	22	of	of	ADP
ftr-420	1422	23	these	these	DET
ftr-420	1422	24	deposits	deposit	NOUN
ftr-420	1422	25	except	except	SCONJ
ftr-420	1422	26	those	those	PRON
ftr-420	1422	27	paid	pay	VERB
ftr-420	1422	28	to	to	ADP
ftr-420	1422	29	canadian	canadian	ADJ
ftr-420	1422	30	residents	resident	NOUN
ftr-420	1422	31	.	.	PUNCT
ftr-420	1423	1	therefore	therefore	ADV
ftr-420	1423	2	it	it	PRON
ftr-420	1423	3	can	can	AUX
ftr-420	1423	4	not	not	PART
ftr-420	1423	5	and	and	CCONJ
ftr-420	1423	6	does	do	AUX
ftr-420	1423	7	not	not	PART
ftr-420	1423	8	give	give	VERB
ftr-420	1423	9	information	information	NOUN
ftr-420	1423	10	concerning	concern	VERB
ftr-420	1423	11	such	such	ADJ
ftr-420	1423	12	deposits	deposit	NOUN
ftr-420	1423	13	to	to	ADP
ftr-420	1423	14	any	any	DET
ftr-420	1423	15	country	country	NOUN
ftr-420	1423	16	other	other	ADJ
ftr-420	1423	17	than	than	ADP
ftr-420	1423	18	canada	canada	PROPN
ftr-420	1423	19	.	.	PUNCT
ftr-420	1424	1	the	the	DET
ftr-420	1424	2	united	united	PROPN
ftr-420	1424	3	states	states	PROPN
ftr-420	1424	4	now	now	ADV
ftr-420	1424	5	also	also	ADV
ftr-420	1424	6	exempts	exempt	VERB
ftr-420	1424	7	portfolio	portfolio	NOUN
ftr-420	1424	8	interest	interest	NOUN
ftr-420	1424	9	and	and	CCONJ
ftr-420	1424	10	capital	capital	NOUN
ftr-420	1424	11	gains	gain	NOUN
ftr-420	1424	12	.	.	PUNCT
ftr-420	1424	13	.	.	PUNCT
ftr-420	1424	14	.	.	PUNCT
ftr-420	1425	1	other	other	ADJ
ftr-420	1425	2	than	than	ADP
ftr-420	1425	3	real	real	ADJ
ftr-420	1425	4	estate	estate	NOUN
ftr-420	1425	5	gains	gain	NOUN
ftr-420	1425	6	.	.	PUNCT
ftr-420	1425	7	”	"	PUNCT
ftr-420	1426	1	i	i	PRON
ftr-420	1426	2	d.	d.	PROPN
ftr-420	1426	3	at	at	ADP
ftr-420	1426	4	¶	¶	PROPN
ftr-420	1426	5	3	3	NUM
ftr-420	1426	6	.	.	PUNCT
ftr-420	1427	1	for	for	ADP
ftr-420	1427	2	discussion	discussion	NOUN
ftr-420	1427	3	of	of	ADP
ftr-420	1427	4	the	the	DET
ftr-420	1427	5	1984	1984	NUM
ftr-420	1427	6	enactment	enactment	NOUN
ftr-420	1427	7	of	of	ADP
ftr-420	1427	8	the	the	DET
ftr-420	1427	9	portfolio	portfolio	NOUN
ftr-420	1427	10	interest	interest	NOUN
ftr-420	1427	11	exemption	exemption	NOUN
ftr-420	1427	12	,	,	PUNCT
ftr-420	1427	13	see	see	VERB
ftr-420	1427	14	graetz	graetz	NOUN
ftr-420	1427	15	,	,	PUNCT
ftr-420	1427	16	supra	supra	PROPN
ftr-420	1427	17	note	note	PROPN
ftr-420	1427	18	25	25	NUM
ftr-420	1427	19	,	,	PUNCT
ftr-420	1427	20	at	at	ADP
ftr-420	1427	21	376	376	NUM
ftr-420	1427	22	-	-	SYM
ftr-420	1427	23	80	80	NUM
ftr-420	1427	24	.	.	PUNCT
ftr-420	1428	1	189	189	NUM
ftr-420	1428	2	.	.	PUNCT
ftr-420	1429	1	langer	langer	PROPN
ftr-420	1429	2	,	,	PUNCT
ftr-420	1429	3	supra	supra	PROPN
ftr-420	1429	4	note	note	NOUN
ftr-420	1429	5	188	188	NUM
ftr-420	1429	6	,	,	PUNCT
ftr-420	1429	7	at	at	ADP
ftr-420	1429	8	¶	¶	PROPN
ftr-420	1429	9	42	42	NUM
ftr-420	1429	10	and	and	CCONJ
ftr-420	1429	11	n.	n.	NOUN
ftr-420	1429	12	246	246	NUM
ftr-420	1429	13	,	,	PUNCT
ftr-420	1429	14	describing	describe	VERB
ftr-420	1429	15	speech	speech	NOUN
ftr-420	1429	16	by	by	ADP
ftr-420	1429	17	neville	neville	PROPN
ftr-420	1429	18	nicholls	nicholls	PROPN
ftr-420	1429	19	,	,	PUNCT
ftr-420	1429	20	president	president	NOUN
ftr-420	1429	21	of	of	ADP
ftr-420	1429	22	the	the	DET
ftr-420	1429	23	caribbean	caribbean	PROPN
ftr-420	1429	24	development	development	PROPN
ftr-420	1429	25	bank	bank	PROPN
ftr-420	1429	26	,	,	PUNCT
ftr-420	1429	27	at	at	ADP
ftr-420	1429	28	a	a	DET
ftr-420	1429	29	consultation	consultation	NOUN
ftr-420	1429	30	between	between	ADP
ftr-420	1429	31	the	the	DET
ftr-420	1429	32	oecd	oecd	PROPN
ftr-420	1429	33	and	and	CCONJ
ftr-420	1429	34	caricom	caricom	PROPN
ftr-420	1429	35	in	in	ADP
ftr-420	1429	36	barbados	barbado	NOUN
ftr-420	1429	37	in	in	ADP
ftr-420	1429	38	january	january	PROPN
ftr-420	1429	39	2001	2001	NUM
ftr-420	1429	40	.	.	PUNCT
ftr-420	1430	1	190	190	NUM
ftr-420	1430	2	.	.	PUNCT
ftr-420	1431	1	see	see	VERB
ftr-420	1431	2	roin	roin	PROPN
ftr-420	1431	3	,	,	PUNCT
ftr-420	1431	4	supra	supra	PROPN
ftr-420	1431	5	note	note	NOUN
ftr-420	1431	6	111	111	NUM
ftr-420	1431	7	,	,	PUNCT
ftr-420	1431	8	at	at	ADP
ftr-420	1431	9	597	597	NUM
ftr-420	1431	10	-	-	SYM
ftr-420	1431	11	98	98	NUM
ftr-420	1431	12	,	,	PUNCT
ftr-420	1431	13	noting	note	VERB
ftr-420	1431	14	that	that	SCONJ
ftr-420	1431	15	“	"	PUNCT
ftr-420	1431	16	[	[	X
ftr-420	1431	17	b]ank	b]ank	NOUN
ftr-420	1431	18	secrecy	secrecy	NOUN
ftr-420	1431	19	laws	law	NOUN
ftr-420	1431	20	and	and	CCONJ
ftr-420	1431	21	laws	law	NOUN
ftr-420	1431	22	forbidding	forbid	VERB
ftr-420	1431	23	cooperation	cooperation	NOUN
ftr-420	1431	24	with	with	ADP
ftr-420	1431	25	foreign	foreign	ADJ
ftr-420	1431	26	tax	tax	NOUN
ftr-420	1431	27	authorities	authority	NOUN
ftr-420	1431	28	traditionally	traditionally	ADV
ftr-420	1431	29	have	have	AUX
ftr-420	1431	30	been	be	AUX
ftr-420	1431	31	justified	justify	VERB
ftr-420	1431	32	as	as	ADP
ftr-420	1431	33	a	a	DET
ftr-420	1431	34	necessary	necessary	ADJ
ftr-420	1431	35	protection	protection	NOUN
ftr-420	1431	36	against	against	ADP
ftr-420	1431	37	the	the	DET
ftr-420	1431	38	ability	ability	NOUN
ftr-420	1431	39	of	of	ADP
ftr-420	1431	40	oppressive	oppressive	ADJ
ftr-420	1431	41	governments	government	NOUN
ftr-420	1431	42	to	to	PART
ftr-420	1431	43	strip	strip	VERB
ftr-420	1431	44	members	member	NOUN
ftr-420	1431	45	of	of	ADP
ftr-420	1431	46	political	political	ADJ
ftr-420	1431	47	,	,	PUNCT
ftr-420	1431	48	racial	racial	ADJ
ftr-420	1431	49	or	or	CCONJ
ftr-420	1431	50	religious	religious	ADJ
ftr-420	1431	51	minorities	minority	NOUN
ftr-420	1431	52	of	of	ADP
ftr-420	1431	53	their	their	PRON
ftr-420	1431	54	assets	asset	NOUN
ftr-420	1431	55	under	under	ADP
ftr-420	1431	56	the	the	DET
ftr-420	1431	57	guise	guise	NOUN
ftr-420	1431	58	of	of	ADP
ftr-420	1431	59	taxation	taxation	NOUN
ftr-420	1431	60	or	or	CCONJ
ftr-420	1431	61	other	other	ADJ
ftr-420	1431	62	laws	law	NOUN
ftr-420	1431	63	.	.	PUNCT
ftr-420	1431	64	”	"	PUNCT
ftr-420	1432	1	i	i	PRON
ftr-420	1432	2	d	d	PROPN
ftr-420	1432	3	at	at	ADP
ftr-420	1432	4	597	597	NUM
ftr-420	1432	5	&	&	CCONJ
ftr-420	1432	6	n.	n.	PROPN
ftr-420	1432	7	178	178	NUM
ftr-420	1432	8	,	,	PUNCT
ftr-420	1432	9	citing	cite	VERB
ftr-420	1432	10	allaire	allaire	PROPN
ftr-420	1432	11	urban	urban	PROPN
ftr-420	1432	12	karzon	karzon	PROPN
ftr-420	1432	13	,	,	PUNCT
ftr-420	1432	14	international	international	ADJ
ftr-420	1432	15	tax	tax	NOUN
ftr-420	1432	16	evasion	evasion	NOUN
ftr-420	1432	17	:	:	PUNCT
ftr-420	1432	18	spawned	spawn	VERB
ftr-420	1432	19	in	in	ADP
ftr-420	1432	20	the	the	DET
ftr-420	1432	21	united	united	PROPN
ftr-420	1432	22	states	states	PROPN
ftr-420	1432	23	and	and	CCONJ
ftr-420	1432	24	nurtured	nurture	VERB
ftr-420	1432	25	by	by	ADP
ftr-420	1432	26	secrecy	secrecy	NOUN
ftr-420	1432	27	havens	haven	NOUN
ftr-420	1432	28	,	,	PUNCT
ftr-420	1432	29	16	16	NUM
ftr-420	1432	30	vand	vand	NOUN
ftr-420	1432	31	.	.	PUNCT
ftr-420	1433	1	j.	j.	PROPN
ftr-420	1433	2	transnat’l	transnat’l	PROPN
ftr-420	1433	3	.	.	PUNCT
ftr-420	1434	1	l.	l.	PROPN
ftr-420	1434	2	757	757	PROPN
ftr-420	1434	3	,	,	PUNCT
ftr-420	1434	4	781	781	NUM
ftr-420	1434	5	(	(	PUNCT
ftr-420	1434	6	1983	1983	NUM
ftr-420	1434	7	)	)	PUNCT
ftr-420	1434	8	;	;	PUNCT
ftr-420	1434	9	jeffrey	jeffrey	PROPN
ftr-420	1434	10	i.	i.	PROPN
ftr-420	1434	11	horowitz	horowitz	PROPN
ftr-420	1434	12	,	,	PUNCT
ftr-420	1434	13	comment	comment	NOUN
ftr-420	1434	14	,	,	PUNCT
ftr-420	1434	15	piercing	pierce	VERB
ftr-420	1434	16	offshore	offshore	ADJ
ftr-420	1434	17	bank	bank	NOUN
ftr-420	1434	18	secrecy	secrecy	NOUN
ftr-420	1434	19	laws	law	NOUN
ftr-420	1434	20	used	use	VERB
ftr-420	1434	21	to	to	PART
ftr-420	1434	22	launder	launder	VERB
ftr-420	1434	23	illegal	illegal	ADJ
ftr-420	1434	24	narcotics	narcotic	NOUN
ftr-420	1434	25	profits	profit	NOUN
ftr-420	1434	26	:	:	PUNCT
ftr-420	1434	27	the	the	DET
ftr-420	1434	28	cayman	cayman	PROPN
ftr-420	1434	29	islands	island	VERB
ftr-420	1434	30	example	example	NOUN
ftr-420	1434	31	,	,	PUNCT
ftr-420	1434	32	20	20	NUM
ftr-420	1434	33	tex	tex	PROPN
ftr-420	1434	34	.	.	PROPN
ftr-420	1434	35	2004	2004	NUM
ftr-420	1434	36	]	]	PUNCT
ftr-420	1434	37	sharing	share	VERB
ftr-420	1434	38	bank	bank	NOUN
ftr-420	1434	39	deposit	deposit	NOUN
ftr-420	1434	40	information	information	NOUN
ftr-420	1434	41	with	with	ADP
ftr-420	1434	42	other	other	ADJ
ftr-420	1434	43	countries	country	NOUN
ftr-420	1434	44	648	648	NUM
ftr-420	1434	45	their	their	PRON
ftr-420	1434	46	religion	religion	NOUN
ftr-420	1434	47	,	,	PUNCT
ftr-420	1434	48	politics	politic	NOUN
ftr-420	1434	49	or	or	CCONJ
ftr-420	1434	50	race	race	NOUN
ftr-420	1434	51	and	and	CCONJ
ftr-420	1434	52	who	who	PRON
ftr-420	1434	53	may	may	AUX
ftr-420	1434	54	be	be	AUX
ftr-420	1434	55	unfairly	unfairly	ADV
ftr-420	1434	56	deprived	deprive	VERB
ftr-420	1434	57	of	of	ADP
ftr-420	1434	58	their	their	PRON
ftr-420	1434	59	assets	asset	NOUN
ftr-420	1434	60	.	.	PUNCT
ftr-420	1435	1	ironically	ironically	ADV
ftr-420	1435	2	,	,	PUNCT
ftr-420	1435	3	the	the	DET
ftr-420	1435	4	bank	bank	NOUN
ftr-420	1435	5	secrecy	secrecy	NOUN
ftr-420	1435	6	laws	law	NOUN
ftr-420	1435	7	of	of	ADP
ftr-420	1435	8	switzerland	switzerland	PROPN
ftr-420	1435	9	proved	prove	VERB
ftr-420	1435	10	to	to	PART
ftr-420	1435	11	be	be	AUX
ftr-420	1435	12	a	a	DET
ftr-420	1435	13	barrier191	barrier191	PROPN
ftr-420	1435	14	to	to	ADP
ftr-420	1435	15	efforts	effort	NOUN
ftr-420	1435	16	by	by	ADP
ftr-420	1435	17	holocaust	holocaust	NOUN
ftr-420	1435	18	survivors	survivor	NOUN
ftr-420	1435	19	or	or	CCONJ
ftr-420	1435	20	their	their	PRON
ftr-420	1435	21	heirs	heir	NOUN
ftr-420	1435	22	to	to	PART
ftr-420	1435	23	reclaim	reclaim	VERB
ftr-420	1435	24	amounts	amount	NOUN
ftr-420	1435	25	deposited	deposit	VERB
ftr-420	1435	26	in	in	ADP
ftr-420	1435	27	swiss	swiss	ADJ
ftr-420	1435	28	banks	bank	NOUN
ftr-420	1435	29	while	while	SCONJ
ftr-420	1435	30	the	the	DET
ftr-420	1435	31	nazis	nazi	NOUN
ftr-420	1435	32	were	be	AUX
ftr-420	1435	33	in	in	ADP
ftr-420	1435	34	power	power	NOUN
ftr-420	1435	35	.	.	PUNCT
ftr-420	1436	1	in	in	ADP
ftr-420	1436	2	any	any	DET
ftr-420	1436	3	event	event	NOUN
ftr-420	1436	4	,	,	PUNCT
ftr-420	1436	5	as	as	SCONJ
ftr-420	1436	6	discussed	discuss	VERB
ftr-420	1436	7	above,192	above,192	CCONJ
ftr-420	1436	8	int’l	int’l	PRON
ftr-420	1436	9	l.j	l.j	PROPN
ftr-420	1436	10	.	.	PROPN
ftr-420	1436	11	133	133	NUM
ftr-420	1436	12	,	,	PUNCT
ftr-420	1436	13	134	134	NUM
ftr-420	1436	14	-	-	SYM
ftr-420	1436	15	35	35	NUM
ftr-420	1436	16	(	(	PUNCT
ftr-420	1436	17	1985	1985	NUM
ftr-420	1436	18	)	)	PUNCT
ftr-420	1436	19	;	;	PUNCT
ftr-420	1436	20	feld	feld	PROPN
ftr-420	1436	21	,	,	PUNCT
ftr-420	1436	22	supra	supra	PROPN
ftr-420	1436	23	note	note	PROPN
ftr-420	1436	24	53	53	NUM
ftr-420	1436	25	,	,	PUNCT
ftr-420	1436	26	at	at	ADP
ftr-420	1436	27	1182	1182	NUM
ftr-420	1436	28	(	(	PUNCT
ftr-420	1436	29	stating	state	VERB
ftr-420	1436	30	that	that	SCONJ
ftr-420	1436	31	“	"	PUNCT
ftr-420	1436	32	[	[	X
ftr-420	1436	33	h]istorically	h]istorically	ADV
ftr-420	1436	34	swiss	swiss	ADJ
ftr-420	1436	35	bank	bank	NOUN
ftr-420	1436	36	secrecy	secrecy	NOUN
ftr-420	1436	37	was	be	AUX
ftr-420	1436	38	created	create	VERB
ftr-420	1436	39	by	by	ADP
ftr-420	1436	40	private	private	ADJ
ftr-420	1436	41	bankers	banker	NOUN
ftr-420	1436	42	in	in	ADP
ftr-420	1436	43	geneva	geneva	PROPN
ftr-420	1436	44	when	when	SCONJ
ftr-420	1436	45	french	french	ADJ
ftr-420	1436	46	protestants	protestant	NOUN
ftr-420	1436	47	had	have	AUX
ftr-420	1436	48	hidden	hide	VERB
ftr-420	1436	49	their	their	PRON
ftr-420	1436	50	remarkable	remarkable	ADJ
ftr-420	1436	51	wealth	wealth	NOUN
ftr-420	1436	52	from	from	ADP
ftr-420	1436	53	the	the	DET
ftr-420	1436	54	access	access	NOUN
ftr-420	1436	55	of	of	ADP
ftr-420	1436	56	catholic	catholic	ADJ
ftr-420	1436	57	french	french	ADJ
ftr-420	1436	58	kings	king	NOUN
ftr-420	1436	59	in	in	ADP
ftr-420	1436	60	the	the	DET
ftr-420	1436	61	banks	bank	NOUN
ftr-420	1436	62	of	of	ADP
ftr-420	1436	63	their	their	PRON
ftr-420	1436	64	brothers	brother	NOUN
ftr-420	1436	65	in	in	ADP
ftr-420	1436	66	faith	faith	NOUN
ftr-420	1436	67	in	in	ADP
ftr-420	1436	68	geneva	geneva	PROPN
ftr-420	1436	69	”	"	PUNCT
ftr-420	1436	70	)	)	PUNCT
ftr-420	1436	71	.	.	PUNCT
ftr-420	1437	1	professor	professor	NOUN
ftr-420	1437	2	roin	roin	PROPN
ftr-420	1437	3	notes	note	VERB
ftr-420	1437	4	that	that	SCONJ
ftr-420	1437	5	“	"	PUNCT
ftr-420	1437	6	switzerland	switzerland	PROPN
ftr-420	1437	7	’s	’s	PART
ftr-420	1437	8	protection	protection	NOUN
ftr-420	1437	9	of	of	ADP
ftr-420	1437	10	the	the	DET
ftr-420	1437	11	assets	asset	NOUN
ftr-420	1437	12	of	of	ADP
ftr-420	1437	13	european	european	ADJ
ftr-420	1437	14	jews	jews	PROPN
ftr-420	1437	15	during	during	ADP
ftr-420	1437	16	the	the	DET
ftr-420	1437	17	hitler	hitler	PROPN
ftr-420	1437	18	era	era	NOUN
ftr-420	1437	19	was	be	AUX
ftr-420	1437	20	routinely	routinely	ADV
ftr-420	1437	21	cited	cite	VERB
ftr-420	1437	22	as	as	ADP
ftr-420	1437	23	the	the	DET
ftr-420	1437	24	paradigmatic	paradigmatic	ADJ
ftr-420	1437	25	example	example	NOUN
ftr-420	1437	26	of	of	ADP
ftr-420	1437	27	the	the	DET
ftr-420	1437	28	beneficent	beneficent	ADJ
ftr-420	1437	29	quality	quality	NOUN
ftr-420	1437	30	of	of	ADP
ftr-420	1437	31	such	such	ADJ
ftr-420	1437	32	behavior	behavior	NOUN
ftr-420	1437	33	.	.	PUNCT
ftr-420	1437	34	”	"	PUNCT
ftr-420	1438	1	i	i	PRON
ftr-420	1438	2	d.	d.	VERB
ftr-420	1438	3	at	at	ADP
ftr-420	1438	4	598	598	NUM
ftr-420	1438	5	,	,	PUNCT
ftr-420	1438	6	citing	cite	VERB
ftr-420	1438	7	senate	senate	PROPN
ftr-420	1438	8	comm	comm	NOUN
ftr-420	1438	9	.	.	PUNCT
ftr-420	1439	1	on	on	ADP
ftr-420	1439	2	gov’tal	gov’tal	PROPN
ftr-420	1439	3	affairs	affair	NOUN
ftr-420	1439	4	,	,	PUNCT
ftr-420	1439	5	crime	crime	NOUN
ftr-420	1439	6	and	and	CCONJ
ftr-420	1439	7	secrecy	secrecy	NOUN
ftr-420	1439	8	:	:	PUNCT
ftr-420	1439	9	the	the	DET
ftr-420	1439	10	use	use	NOUN
ftr-420	1439	11	of	of	ADP
ftr-420	1439	12	offshore	offshore	ADJ
ftr-420	1439	13	banks	bank	NOUN
ftr-420	1439	14	and	and	CCONJ
ftr-420	1439	15	companies	company	NOUN
ftr-420	1439	16	,	,	PUNCT
ftr-420	1439	17	s.	s.	PROPN
ftr-420	1439	18	rep	rep	PROPN
ftr-420	1439	19	.	.	PROPN
ftr-420	1439	20	no	no	PROPN
ftr-420	1439	21	.	.	NOUN
ftr-420	1439	22	130	130	NUM
ftr-420	1439	23	,	,	PUNCT
ftr-420	1439	24	at	at	ADP
ftr-420	1439	25	33	33	NUM
ftr-420	1439	26	(	(	PUNCT
ftr-420	1439	27	1985	1985	NUM
ftr-420	1439	28	)	)	PUNCT
ftr-420	1439	29	;	;	PUNCT
ftr-420	1439	30	karzon	karzon	PROPN
ftr-420	1439	31	,	,	PUNCT
ftr-420	1439	32	supra	supra	PROPN
ftr-420	1439	33	,	,	PUNCT
ftr-420	1439	34	at	at	ADP
ftr-420	1439	35	781	781	NUM
ftr-420	1439	36	.	.	PUNCT
ftr-420	1440	1	but	but	CCONJ
ftr-420	1440	2	she	she	PRON
ftr-420	1440	3	notes	note	VERB
ftr-420	1440	4	that	that	SCONJ
ftr-420	1440	5	“	"	PUNCT
ftr-420	1440	6	that	that	DET
ftr-420	1440	7	particular	particular	ADJ
ftr-420	1440	8	canard	canard	NOUN
ftr-420	1440	9	has	have	AUX
ftr-420	1440	10	been	be	AUX
ftr-420	1440	11	laid	lay	VERB
ftr-420	1440	12	to	to	ADP
ftr-420	1440	13	rest	rest	VERB
ftr-420	1440	14	.	.	PUNCT
ftr-420	1440	15	”	"	PUNCT
ftr-420	1441	1	roin	roin	PROPN
ftr-420	1441	2	,	,	PUNCT
ftr-420	1441	3	supra	supra	NOUN
ftr-420	1441	4	,	,	PUNCT
ftr-420	1441	5	at	at	ADP
ftr-420	1441	6	598	598	NUM
ftr-420	1441	7	.	.	PUNCT
ftr-420	1441	8	191	191	NUM
ftr-420	1441	9	.	.	PUNCT
ftr-420	1442	1	see	see	VERB
ftr-420	1442	2	jennifer	jennifer	PROPN
ftr-420	1442	3	a.	a.	PROPN
ftr-420	1442	4	mencken	mencken	PROPN
ftr-420	1442	5	,	,	PUNCT
ftr-420	1442	6	note	note	NOUN
ftr-420	1442	7	:	:	PUNCT
ftr-420	1442	8	supervising	supervise	VERB
ftr-420	1442	9	secrecy	secrecy	NOUN
ftr-420	1442	10	:	:	PUNCT
ftr-420	1442	11	preventing	prevent	VERB
ftr-420	1442	12	abuses	abuse	NOUN
ftr-420	1442	13	within	within	ADP
ftr-420	1442	14	bank	bank	NOUN
ftr-420	1442	15	secrecy	secrecy	NOUN
ftr-420	1442	16	and	and	CCONJ
ftr-420	1442	17	financial	financial	ADJ
ftr-420	1442	18	privacy	privacy	NOUN
ftr-420	1442	19	systems	system	NOUN
ftr-420	1442	20	,	,	PUNCT
ftr-420	1442	21	21	21	NUM
ftr-420	1442	22	b.c	b.c	NOUN
ftr-420	1442	23	.	.	PROPN
ftr-420	1442	24	int’l	int’l	NUM
ftr-420	1442	25	&	&	CCONJ
ftr-420	1442	26	comp	comp	PROPN
ftr-420	1442	27	.	.	PUNCT
ftr-420	1443	1	law	law	PROPN
ftr-420	1443	2	rev	rev	VERB
ftr-420	1443	3	.	.	PROPN
ftr-420	1443	4	461	461	NUM
ftr-420	1443	5	,	,	PUNCT
ftr-420	1443	6	467	467	NUM
ftr-420	1443	7	-	-	SYM
ftr-420	1443	8	68	68	NUM
ftr-420	1443	9	(	(	PUNCT
ftr-420	1443	10	1998	1998	NUM
ftr-420	1443	11	)	)	PUNCT
ftr-420	1443	12	explaining	explain	VERB
ftr-420	1443	13	that	that	SCONJ
ftr-420	1443	14	:	:	PUNCT
ftr-420	1443	15	“	"	PUNCT
ftr-420	1443	16	after	after	ADP
ftr-420	1443	17	coming	come	VERB
ftr-420	1443	18	to	to	ADP
ftr-420	1443	19	power	power	NOUN
ftr-420	1443	20	in	in	ADP
ftr-420	1443	21	1933	1933	NUM
ftr-420	1443	22	,	,	PUNCT
ftr-420	1443	23	the	the	DET
ftr-420	1443	24	nazi	nazi	ADJ
ftr-420	1443	25	government	government	NOUN
ftr-420	1443	26	enacted	enact	VERB
ftr-420	1443	27	a	a	DET
ftr-420	1443	28	regulation	regulation	NOUN
ftr-420	1443	29	requiring	require	VERB
ftr-420	1443	30	all	all	DET
ftr-420	1443	31	german	german	ADJ
ftr-420	1443	32	nationals	national	NOUN
ftr-420	1443	33	to	to	PART
ftr-420	1443	34	declare	declare	VERB
ftr-420	1443	35	assets	asset	NOUN
ftr-420	1443	36	held	hold	VERB
ftr-420	1443	37	outside	outside	ADP
ftr-420	1443	38	of	of	ADP
ftr-420	1443	39	germany	germany	PROPN
ftr-420	1443	40	,	,	PUNCT
ftr-420	1443	41	with	with	ADP
ftr-420	1443	42	non	non	ADJ
ftr-420	1443	43	-	-	ADJ
ftr-420	1443	44	compliance	compliance	NOUN
ftr-420	1443	45	punishable	punishable	ADJ
ftr-420	1443	46	by	by	ADP
ftr-420	1443	47	death	death	NOUN
ftr-420	1443	48	.	.	PUNCT
ftr-420	1444	1	when	when	SCONJ
ftr-420	1444	2	three	three	NUM
ftr-420	1444	3	germans	german	NOUN
ftr-420	1444	4	were	be	AUX
ftr-420	1444	5	executed	execute	VERB
ftr-420	1444	6	the	the	DET
ftr-420	1444	7	following	following	ADJ
ftr-420	1444	8	year	year	NOUN
ftr-420	1444	9	,	,	PUNCT
ftr-420	1444	10	the	the	DET
ftr-420	1444	11	swiss	swiss	ADJ
ftr-420	1444	12	government	government	NOUN
ftr-420	1444	13	codified	codify	VERB
ftr-420	1444	14	the	the	DET
ftr-420	1444	15	secrecy	secrecy	NOUN
ftr-420	1444	16	customs	custom	NOUN
ftr-420	1444	17	of	of	ADP
ftr-420	1444	18	swiss	swiss	ADJ
ftr-420	1444	19	bankers	banker	NOUN
ftr-420	1444	20	.	.	PUNCT
ftr-420	1444	21	”	"	PUNCT
ftr-420	1445	1	germany	germany	PROPN
ftr-420	1445	2	was	be	AUX
ftr-420	1445	3	concerned	concern	VERB
ftr-420	1445	4	with	with	ADP
ftr-420	1445	5	capital	capital	NOUN
ftr-420	1445	6	flight	flight	NOUN
ftr-420	1445	7	resulting	result	VERB
ftr-420	1445	8	from	from	ADP
ftr-420	1445	9	“	"	PUNCT
ftr-420	1445	10	hyperinflation	hyperinflation	NOUN
ftr-420	1445	11	and	and	CCONJ
ftr-420	1445	12	exchange	exchange	NOUN
ftr-420	1445	13	controls	control	NOUN
ftr-420	1445	14	caused	cause	VERB
ftr-420	1445	15	by	by	ADP
ftr-420	1445	16	world	world	PROPN
ftr-420	1445	17	war	war	PROPN
ftr-420	1445	18	i.	i.	PROPN
ftr-420	1445	19	”	"	PUNCT
ftr-420	1446	1	i	i	PROPN
ftr-420	1446	2	d.	d.	PROPN
ftr-420	1446	3	at	at	ADP
ftr-420	1446	4	467	467	NUM
ftr-420	1446	5	.	.	PUNCT
ftr-420	1447	1	she	she	PRON
ftr-420	1447	2	notes	note	VERB
ftr-420	1447	3	that	that	SCONJ
ftr-420	1447	4	:	:	PUNCT
ftr-420	1447	5	“	"	PUNCT
ftr-420	1447	6	prior	prior	ADV
ftr-420	1447	7	to	to	ADP
ftr-420	1447	8	the	the	DET
ftr-420	1447	9	creation	creation	NOUN
ftr-420	1447	10	of	of	ADP
ftr-420	1447	11	numbered	number	VERB
ftr-420	1447	12	accounts	account	NOUN
ftr-420	1447	13	by	by	ADP
ftr-420	1447	14	swiss	swiss	ADJ
ftr-420	1447	15	bankers	banker	NOUN
ftr-420	1447	16	,	,	PUNCT
ftr-420	1447	17	the	the	DET
ftr-420	1447	18	gestapo	gestapo	NOUN
ftr-420	1447	19	would	would	AUX
ftr-420	1447	20	routinely	routinely	ADV
ftr-420	1447	21	target	target	VERB
ftr-420	1447	22	low	low	ADJ
ftr-420	1447	23	level	level	NOUN
ftr-420	1447	24	swiss	swiss	ADJ
ftr-420	1447	25	bank	bank	NOUN
ftr-420	1447	26	employees	employee	NOUN
ftr-420	1447	27	for	for	ADP
ftr-420	1447	28	asset	asset	NOUN
ftr-420	1447	29	information	information	NOUN
ftr-420	1447	30	concerning	concern	VERB
ftr-420	1447	31	certain	certain	ADJ
ftr-420	1447	32	individuals	individual	NOUN
ftr-420	1447	33	.	.	PUNCT
ftr-420	1447	34	”	"	PUNCT
ftr-420	1448	1	i	i	PRON
ftr-420	1448	2	d.	d.	PROPN
ftr-420	1448	3	at	at	ADP
ftr-420	1448	4	471	471	NUM
ftr-420	1448	5	.	.	PUNCT
ftr-420	1449	1	192	192	NUM
ftr-420	1449	2	.	.	PUNCT
ftr-420	1450	1	see	see	VERB
ftr-420	1450	2	mencken	mencken	PROPN
ftr-420	1450	3	,	,	PUNCT
ftr-420	1450	4	supra	supra	PROPN
ftr-420	1450	5	note	note	NOUN
ftr-420	1450	6	191	191	NUM
ftr-420	1450	7	,	,	PUNCT
ftr-420	1450	8	at	at	ADP
ftr-420	1450	9	461	461	NUM
ftr-420	1450	10	,	,	PUNCT
ftr-420	1450	11	providing	provide	VERB
ftr-420	1450	12	as	as	ADP
ftr-420	1450	13	an	an	DET
ftr-420	1450	14	example	example	NOUN
ftr-420	1450	15	the	the	DET
ftr-420	1450	16	case	case	NOUN
ftr-420	1450	17	of	of	ADP
ftr-420	1450	18	jacob	jacob	PROPN
ftr-420	1450	19	friedman	friedman	PROPN
ftr-420	1450	20	.	.	PUNCT
ftr-420	1451	1	friedman	friedman	PROPN
ftr-420	1451	2	at	at	ADP
ftr-420	1451	3	age	age	NOUN
ftr-420	1451	4	16	16	NUM
ftr-420	1451	5	smuggled	smuggle	VERB
ftr-420	1451	6	his	his	PRON
ftr-420	1451	7	father	father	NOUN
ftr-420	1451	8	’s	’s	PART
ftr-420	1451	9	funds	fund	NOUN
ftr-420	1451	10	from	from	ADP
ftr-420	1451	11	romania	romania	PROPN
ftr-420	1451	12	to	to	ADP
ftr-420	1451	13	a	a	DET
ftr-420	1451	14	numbered	number	VERB
ftr-420	1451	15	swiss	swiss	PROPN
ftr-420	1451	16	bank	bank	PROPN
ftr-420	1451	17	account	account	NOUN
ftr-420	1451	18	,	,	PUNCT
ftr-420	1451	19	but	but	CCONJ
ftr-420	1451	20	his	his	PRON
ftr-420	1451	21	father	father	NOUN
ftr-420	1451	22	and	and	CCONJ
ftr-420	1451	23	the	the	DET
ftr-420	1451	24	rest	rest	NOUN
ftr-420	1451	25	of	of	ADP
ftr-420	1451	26	his	his	PRON
ftr-420	1451	27	family	family	NOUN
ftr-420	1451	28	died	die	VERB
ftr-420	1451	29	at	at	ADP
ftr-420	1451	30	auschwitz	auschwitz	PROPN
ftr-420	1451	31	;	;	PUNCT
ftr-420	1451	32	in	in	ADP
ftr-420	1451	33	the	the	DET
ftr-420	1451	34	1970	1970	NUM
ftr-420	1451	35	’s	’s	PART
ftr-420	1451	36	friedman	friedman	NOUN
ftr-420	1451	37	sought	seek	VERB
ftr-420	1451	38	to	to	PART
ftr-420	1451	39	retrieve	retrieve	VERB
ftr-420	1451	40	the	the	DET
ftr-420	1451	41	funds	fund	NOUN
ftr-420	1451	42	from	from	ADP
ftr-420	1451	43	the	the	DET
ftr-420	1451	44	swiss	swiss	ADJ
ftr-420	1451	45	bank	bank	NOUN
ftr-420	1451	46	was	be	AUX
ftr-420	1451	47	turned	turn	VERB
ftr-420	1451	48	away	away	ADV
ftr-420	1451	49	because	because	SCONJ
ftr-420	1451	50	he	he	PRON
ftr-420	1451	51	did	do	AUX
ftr-420	1451	52	not	not	PART
ftr-420	1451	53	have	have	VERB
ftr-420	1451	54	the	the	DET
ftr-420	1451	55	secret	secret	ADJ
ftr-420	1451	56	account	account	NOUN
ftr-420	1451	57	number	number	NOUN
ftr-420	1451	58	.	.	PUNCT
ftr-420	1452	1	this	this	DET
ftr-420	1452	2	story	story	NOUN
ftr-420	1452	3	is	be	AUX
ftr-420	1452	4	recounted	recount	VERB
ftr-420	1452	5	in	in	ADP
ftr-420	1452	6	sean	sean	PROPN
ftr-420	1452	7	maccarthaigh	maccarthaigh	PROPN
ftr-420	1452	8	,	,	PUNCT
ftr-420	1452	9	swiss	swiss	PROPN
ftr-420	1452	10	held	hold	VERB
ftr-420	1452	11	to	to	ADP
ftr-420	1452	12	account	account	NOUN
ftr-420	1452	13	,	,	PUNCT
ftr-420	1452	14	irish	irish	PROPN
ftr-420	1452	15	times	times	PROPN
ftr-420	1452	16	,	,	PUNCT
ftr-420	1452	17	march	march	PROPN
ftr-420	1452	18	8	8	NUM
ftr-420	1452	19	,	,	PUNCT
ftr-420	1452	20	1997	1997	NUM
ftr-420	1452	21	,	,	PUNCT
ftr-420	1452	22	available	available	ADJ
ftr-420	1452	23	in	in	ADP
ftr-420	1452	24	lexis	lexis	NOUN
ftr-420	1452	25	.	.	PUNCT
ftr-420	1453	1	in	in	ADP
ftr-420	1453	2	december	december	PROPN
ftr-420	1453	3	1999	1999	NUM
ftr-420	1453	4	,	,	PUNCT
ftr-420	1453	5	a	a	DET
ftr-420	1453	6	commission	commission	NOUN
ftr-420	1453	7	sponsored	sponsor	VERB
ftr-420	1453	8	by	by	ADP
ftr-420	1453	9	the	the	DET
ftr-420	1453	10	swiss	swiss	ADJ
ftr-420	1453	11	bankers	bankers	PROPN
ftr-420	1453	12	’	'	PUNCT
ftr-420	1453	13	association	association	NOUN
ftr-420	1453	14	and	and	CCONJ
ftr-420	1453	15	the	the	DET
ftr-420	1453	16	world	world	NOUN
ftr-420	1453	17	jewish	jewish	ADJ
ftr-420	1453	18	congress	congress	PROPN
ftr-420	1453	19	and	and	CCONJ
ftr-420	1453	20	chaired	chair	VERB
ftr-420	1453	21	by	by	ADP
ftr-420	1453	22	paul	paul	PROPN
ftr-420	1453	23	volcker	volcker	PROPN
ftr-420	1453	24	,	,	PUNCT
ftr-420	1453	25	which	which	PRON
ftr-420	1453	26	conducted	conduct	VERB
ftr-420	1453	27	a	a	DET
ftr-420	1453	28	three	three	NUM
ftr-420	1453	29	-	-	PUNCT
ftr-420	1453	30	year	year	NOUN
ftr-420	1453	31	investigation	investigation	NOUN
ftr-420	1453	32	,	,	PUNCT
ftr-420	1453	33	identified	identify	VERB
ftr-420	1453	34	53,000	53,000	NUM
ftr-420	1453	35	swiss	swiss	ADJ
ftr-420	1453	36	bank	bank	NOUN
ftr-420	1453	37	accounts	account	NOUN
ftr-420	1453	38	that	that	PRON
ftr-420	1453	39	might	might	AUX
ftr-420	1453	40	have	have	AUX
ftr-420	1453	41	belonged	belong	VERB
ftr-420	1453	42	to	to	ADP
ftr-420	1453	43	holocaust	holocaust	PROPN
ftr-420	1453	44	victims	victim	NOUN
ftr-420	1453	45	.	.	PUNCT
ftr-420	1454	1	the	the	DET
ftr-420	1454	2	report	report	NOUN
ftr-420	1454	3	stated	state	VERB
ftr-420	1454	4	that	that	SCONJ
ftr-420	1454	5	:	:	PUNCT
ftr-420	1454	6	“	"	PUNCT
ftr-420	1454	7	the	the	DET
ftr-420	1454	8	handling	handling	NOUN
ftr-420	1454	9	of	of	ADP
ftr-420	1454	10	these	these	DET
ftr-420	1454	11	funds	fund	NOUN
ftr-420	1454	12	was	be	AUX
ftr-420	1454	13	too	too	ADV
ftr-420	1454	14	often	often	ADV
ftr-420	1454	15	grossly	grossly	ADV
ftr-420	1454	16	insensitive	insensitive	ADJ
ftr-420	1454	17	to	to	ADP
ftr-420	1454	18	the	the	DET
ftr-420	1454	19	special	special	ADJ
ftr-420	1454	20	conditions	condition	NOUN
ftr-420	1454	21	of	of	ADP
ftr-420	1454	22	the	the	DET
ftr-420	1454	23	holocaust	holocaust	NOUN
ftr-420	1454	24	and	and	CCONJ
ftr-420	1454	25	sometimes	sometimes	ADV
ftr-420	1454	26	misleading	misleading	ADJ
ftr-420	1454	27	in	in	ADP
ftr-420	1454	28	intent	intent	NOUN
ftr-420	1454	29	and	and	CCONJ
ftr-420	1454	30	unfair	unfair	ADJ
ftr-420	1454	31	in	in	ADP
ftr-420	1454	32	result	result	NOUN
ftr-420	1454	33	.	.	PUNCT
ftr-420	1454	34	”	"	PUNCT
ftr-420	1455	1	david	david	PROPN
ftr-420	1455	2	e.	e.	PROPN
ftr-420	1455	3	sanger	sanger	PROPN
ftr-420	1455	4	,	,	PUNCT
ftr-420	1455	5	54,000	54,000	NUM
ftr-420	1455	6	swiss	swiss	ADJ
ftr-420	1455	7	accounts	account	NOUN
ftr-420	1455	8	tied	tie	VERB
ftr-420	1455	9	to	to	ADP
ftr-420	1455	10	nazis	nazi	NOUN
ftr-420	1455	11	’	'	PUNCT
ftr-420	1455	12	war	war	NOUN
ftr-420	1455	13	victims	victim	NOUN
ftr-420	1455	14	,	,	PUNCT
ftr-420	1455	15	new	new	PROPN
ftr-420	1455	16	york	york	PROPN
ftr-420	1455	17	times	times	PROPN
ftr-420	1455	18	,	,	PUNCT
ftr-420	1455	19	dec	dec	PROPN
ftr-420	1455	20	.	.	PROPN
ftr-420	1455	21	7	7	NUM
ftr-420	1455	22	,	,	PUNCT
ftr-420	1455	23	1999	1999	NUM
ftr-420	1455	24	,	,	PUNCT
ftr-420	1455	25	at	at	ADP
ftr-420	1455	26	a15	a15	NOUN
ftr-420	1455	27	.	.	PUNCT
ftr-420	1456	1	see	see	VERB
ftr-420	1456	2	also	also	ADV
ftr-420	1456	3	elizabeth	elizabeth	PROPN
ftr-420	1456	4	olson	olson	PROPN
ftr-420	1456	5	,	,	PUNCT
ftr-420	1456	6	swiss	swiss	ADJ
ftr-420	1456	7	holocaust	holocaust	PROPN
ftr-420	1456	8	accounts	account	NOUN
ftr-420	1456	9	reportedly	reportedly	ADV
ftr-420	1456	10	have	have	VERB
ftr-420	1456	11	$	$	SYM
ftr-420	1456	12	250	250	NUM
ftr-420	1456	13	million	million	NUM
ftr-420	1456	14	,	,	PUNCT
ftr-420	1456	15	near	near	PROPN
ftr-420	1456	16	york	york	PROPN
ftr-420	1456	17	times	times	PROPN
ftr-420	1456	18	,	,	PUNCT
ftr-420	1456	19	dec	dec	PROPN
ftr-420	1456	20	.	.	PROPN
ftr-420	1456	21	3	3	NUM
ftr-420	1456	22	,	,	PUNCT
ftr-420	1456	23	1999	1999	NUM
ftr-420	1456	24	,	,	PUNCT
ftr-420	1456	25	page	page	NOUN
ftr-420	1456	26	a5	a5	PROPN
ftr-420	1456	27	;	;	PUNCT
ftr-420	1456	28	elizabeth	elizabeth	PROPN
ftr-420	1456	29	olson	olson	PROPN
ftr-420	1456	30	,	,	PUNCT
ftr-420	1456	31	swiss	swiss	ADJ
ftr-420	1456	32	embrace	embrace	NOUN
ftr-420	1456	33	report	report	NOUN
ftr-420	1456	34	;	;	PUNCT
ftr-420	1456	35	banks	bank	NOUN
ftr-420	1456	36	are	be	AUX
ftr-420	1456	37	tarnished	tarnish	VERB
ftr-420	1456	38	,	,	PUNCT
ftr-420	1456	39	new	new	PROPN
ftr-420	1456	40	york	york	PROPN
ftr-420	1456	41	times	times	PROPN
ftr-420	1456	42	,	,	PUNCT
ftr-420	1456	43	dec	dec	PROPN
ftr-420	1456	44	.	.	PROPN
ftr-420	1456	45	7	7	NUM
ftr-420	1456	46	,	,	PUNCT
ftr-420	1456	47	1999	1999	NUM
ftr-420	1456	48	,	,	PUNCT
ftr-420	1456	49	at	at	ADP
ftr-420	1456	50	a15	a15	NOUN
ftr-420	1456	51	.	.	PUNCT
ftr-420	1457	1	class	class	NOUN
ftr-420	1457	2	action	action	NOUN
ftr-420	1457	3	suits	suit	NOUN
ftr-420	1457	4	brought	bring	VERB
ftr-420	1457	5	in	in	ADP
ftr-420	1457	6	federal	federal	ADJ
ftr-420	1457	7	court	court	NOUN
ftr-420	1457	8	in	in	ADP
ftr-420	1457	9	brooklyn	brooklyn	PROPN
ftr-420	1457	10	resulted	result	VERB
ftr-420	1457	11	in	in	ADP
ftr-420	1457	12	a	a	DET
ftr-420	1457	13	1998	1998	NUM
ftr-420	1457	14	settlement	settlement	NOUN
ftr-420	1457	15	of	of	ADP
ftr-420	1457	16	$	$	SYM
ftr-420	1457	17	1.25	1.25	NUM
ftr-420	1457	18	billion	billion	NUM
ftr-420	1457	19	against	against	ADP
ftr-420	1457	20	a	a	DET
ftr-420	1457	21	group	group	NOUN
ftr-420	1457	22	of	of	ADP
ftr-420	1457	23	swiss	swiss	ADJ
ftr-420	1457	24	banks	bank	NOUN
ftr-420	1457	25	,	,	PUNCT
ftr-420	1457	26	for	for	ADP
ftr-420	1457	27	which	which	PRON
ftr-420	1457	28	final	final	ADJ
ftr-420	1457	29	court	court	NOUN
ftr-420	1457	30	approval	approval	NOUN
ftr-420	1457	31	was	be	AUX
ftr-420	1457	32	given	give	VERB
ftr-420	1457	33	in	in	ADP
ftr-420	1457	34	2000	2000	NUM
ftr-420	1457	35	.	.	PUNCT
ftr-420	1458	1	alan	alan	PROPN
ftr-420	1458	2	feuer	feuer	PROPN
ftr-420	1458	3	,	,	PUNCT
ftr-420	1458	4	final	final	ADJ
ftr-420	1458	5	approval	approval	NOUN
ftr-420	1458	6	on	on	ADP
ftr-420	1458	7	swiss	swiss	ADJ
ftr-420	1458	8	holocaust	holocaust	PROPN
ftr-420	1458	9	claims	claim	NOUN
ftr-420	1458	10	,	,	PUNCT
ftr-420	1458	11	new	new	PROPN
ftr-420	1458	12	york	york	PROPN
ftr-420	1458	13	times	times	PROPN
ftr-420	1458	14	,	,	PUNCT
ftr-420	1458	15	july	july	PROPN
ftr-420	1458	16	27	27	NUM
ftr-420	1458	17	,	,	PUNCT
ftr-420	1458	18	2000	2000	NUM
ftr-420	1458	19	,	,	PUNCT
ftr-420	1458	20	at	at	ADP
ftr-420	1458	21	a8	a8	PROPN
ftr-420	1458	22	;	;	PUNCT
ftr-420	1458	23	see	see	VERB
ftr-420	1458	24	david	david	PROPN
ftr-420	1458	25	barstow	barstow	PROPN
ftr-420	1458	26	,	,	PUNCT
ftr-420	1458	27	plan	plan	NOUN
ftr-420	1458	28	for	for	SCONJ
ftr-420	1458	29	swiss	swiss	ADJ
ftr-420	1458	30	to	to	PART
ftr-420	1458	31	pay	pay	VERB
ftr-420	1458	32	nazi	nazi	ADJ
ftr-420	1458	33	victims	victim	NOUN
ftr-420	1458	34	,	,	PUNCT
ftr-420	1458	35	new	new	PROPN
ftr-420	1458	36	york	york	PROPN
ftr-420	1458	37	times	times	PROPN
ftr-420	1458	38	,	,	PUNCT
ftr-420	1458	39	sept	sept	PROPN
ftr-420	1458	40	.	.	PROPN
ftr-420	1458	41	13	13	NUM
ftr-420	1458	42	,	,	PUNCT
ftr-420	1458	43	2000	2000	NUM
ftr-420	1458	44	,	,	PUNCT
ftr-420	1458	45	at	at	ADP
ftr-420	1458	46	a3	a3	NOUN
ftr-420	1458	47	;	;	PUNCT
ftr-420	1458	48	elizabeth	elizabeth	PROPN
ftr-420	1458	49	olson	olson	PROPN
ftr-420	1458	50	,	,	PUNCT
ftr-420	1458	51	swiss	swiss	ADJ
ftr-420	1458	52	to	to	PART
ftr-420	1458	53	list	list	VERB
ftr-420	1458	54	bank	bank	NOUN
ftr-420	1458	55	accounts	account	NOUN
ftr-420	1458	56	unclaimed	unclaimed	ADJ
ftr-420	1458	57	since	since	SCONJ
ftr-420	1458	58	holocaust	holocaust	PROPN
ftr-420	1458	59	,	,	PUNCT
ftr-420	1458	60	new	new	PROPN
ftr-420	1458	61	york	york	PROPN
ftr-420	1458	62	times	times	PROPN
ftr-420	1458	63	,	,	PUNCT
ftr-420	1458	64	nov	nov	PROPN
ftr-420	1458	65	.	.	PROPN
ftr-420	1458	66	26	26	NUM
ftr-420	1458	67	,	,	PUNCT
ftr-420	1458	68	2000	2000	NUM
ftr-420	1458	69	,	,	PUNCT
ftr-420	1458	70	§	§	PROPN
ftr-420	1458	71	1	1	NUM
ftr-420	1458	72	,	,	PUNCT
ftr-420	1458	73	p.	p.	NOUN
ftr-420	1458	74	28	28	NUM
ftr-420	1458	75	;	;	PUNCT
ftr-420	1458	76	elizabeth	elizabeth	PROPN
ftr-420	1458	77	olson	olson	PROPN
ftr-420	1458	78	,	,	PUNCT
ftr-420	1458	79	swiss	swiss	ADJ
ftr-420	1458	80	banks	bank	NOUN
ftr-420	1458	81	find	find	VERB
ftr-420	1458	82	$	$	SYM
ftr-420	1458	83	10	10	NUM
ftr-420	1458	84	million	million	NUM
ftr-420	1458	85	from	from	ADP
ftr-420	1458	86	640	640	NUM
ftr-420	1458	87	florida	florida	PROPN
ftr-420	1458	88	tax	tax	NOUN
ftr-420	1458	89	review	review	NOUN
ftr-420	1458	90	[	[	X
ftr-420	1458	91	vol.6:6	vol.6:6	X
ftr-420	1458	92	protection	protection	NOUN
ftr-420	1458	93	from	from	ADP
ftr-420	1458	94	government	government	NOUN
ftr-420	1458	95	persecution	persecution	NOUN
ftr-420	1458	96	does	do	AUX
ftr-420	1458	97	not	not	PART
ftr-420	1458	98	seem	seem	VERB
ftr-420	1458	99	an	an	DET
ftr-420	1458	100	adequate	adequate	ADJ
ftr-420	1458	101	justification	justification	NOUN
ftr-420	1458	102	for	for	ADP
ftr-420	1458	103	a	a	DET
ftr-420	1458	104	blanket	blanket	NOUN
ftr-420	1458	105	rule	rule	NOUN
ftr-420	1458	106	of	of	ADP
ftr-420	1458	107	bank	bank	NOUN
ftr-420	1458	108	secrecy	secrecy	NOUN
ftr-420	1458	109	.	.	PUNCT
ftr-420	1459	1	rather	rather	ADV
ftr-420	1459	2	,	,	PUNCT
ftr-420	1459	3	it	it	PRON
ftr-420	1459	4	would	would	AUX
ftr-420	1459	5	seem	seem	VERB
ftr-420	1459	6	to	to	PART
ftr-420	1459	7	justify	justify	VERB
ftr-420	1459	8	special	special	ADJ
ftr-420	1459	9	measures	measure	NOUN
ftr-420	1459	10	on	on	ADP
ftr-420	1459	11	the	the	DET
ftr-420	1459	12	part	part	NOUN
ftr-420	1459	13	of	of	ADP
ftr-420	1459	14	the	the	DET
ftr-420	1459	15	country	country	NOUN
ftr-420	1459	16	in	in	ADP
ftr-420	1459	17	which	which	PRON
ftr-420	1459	18	a	a	DET
ftr-420	1459	19	bank	bank	NOUN
ftr-420	1459	20	is	be	AUX
ftr-420	1459	21	located	locate	VERB
ftr-420	1459	22	to	to	PART
ftr-420	1459	23	insure	insure	VERB
ftr-420	1459	24	that	that	SCONJ
ftr-420	1459	25	information	information	NOUN
ftr-420	1459	26	about	about	ADP
ftr-420	1459	27	residents	resident	NOUN
ftr-420	1459	28	is	be	AUX
ftr-420	1459	29	provided	provide	VERB
ftr-420	1459	30	only	only	ADV
ftr-420	1459	31	to	to	ADP
ftr-420	1459	32	countries	country	NOUN
ftr-420	1459	33	that	that	PRON
ftr-420	1459	34	will	will	AUX
ftr-420	1459	35	hold	hold	VERB
ftr-420	1459	36	it	it	PRON
ftr-420	1459	37	in	in	ADP
ftr-420	1459	38	confidence	confidence	NOUN
ftr-420	1459	39	and	and	CCONJ
ftr-420	1459	40	will	will	AUX
ftr-420	1459	41	put	put	VERB
ftr-420	1459	42	it	it	PRON
ftr-420	1459	43	to	to	PART
ftr-420	1459	44	appropriate	appropriate	VERB
ftr-420	1459	45	uses.193	uses.193	NOUN
ftr-420	1459	46	some	some	DET
ftr-420	1459	47	tax	tax	NOUN
ftr-420	1459	48	haven	haven	NOUN
ftr-420	1459	49	countries	country	NOUN
ftr-420	1459	50	,	,	PUNCT
ftr-420	1459	51	such	such	ADJ
ftr-420	1459	52	as	as	ADP
ftr-420	1459	53	switzerland	switzerland	PROPN
ftr-420	1459	54	,	,	PUNCT
ftr-420	1459	55	are	be	AUX
ftr-420	1459	56	said	say	VERB
ftr-420	1459	57	to	to	PART
ftr-420	1459	58	have	have	VERB
ftr-420	1459	59	a	a	DET
ftr-420	1459	60	different	different	ADJ
ftr-420	1459	61	view	view	NOUN
ftr-420	1459	62	than	than	ADP
ftr-420	1459	63	most	most	ADV
ftr-420	1459	64	developed	develop	VERB
ftr-420	1459	65	countries	country	NOUN
ftr-420	1459	66	about	about	ADP
ftr-420	1459	67	issues	issue	NOUN
ftr-420	1459	68	of	of	ADP
ftr-420	1459	69	government	government	NOUN
ftr-420	1459	70	,	,	PUNCT
ftr-420	1459	71	privacy	privacy	NOUN
ftr-420	1459	72	and	and	CCONJ
ftr-420	1459	73	taxes	taxis	NOUN
ftr-420	1459	74	.	.	PUNCT
ftr-420	1460	1	for	for	ADP
ftr-420	1460	2	example	example	NOUN
ftr-420	1460	3	,	,	PUNCT
ftr-420	1460	4	some	some	DET
ftr-420	1460	5	countries	country	NOUN
ftr-420	1460	6	do	do	AUX
ftr-420	1460	7	not	not	PART
ftr-420	1460	8	view	view	VERB
ftr-420	1460	9	tax	tax	NOUN
ftr-420	1460	10	evasion	evasion	NOUN
ftr-420	1460	11	as194	as194	PROPN
ftr-420	1460	12	holocaust	holocaust	PROPN
ftr-420	1460	13	,	,	PUNCT
ftr-420	1460	14	new	new	PROPN
ftr-420	1460	15	york	york	PROPN
ftr-420	1460	16	times	times	PROPN
ftr-420	1460	17	,	,	PUNCT
ftr-420	1460	18	oct	oct	PROPN
ftr-420	1460	19	.	.	PROPN
ftr-420	1460	20	12	12	NUM
ftr-420	1460	21	,	,	PUNCT
ftr-420	1460	22	2001	2001	NUM
ftr-420	1460	23	,	,	PUNCT
ftr-420	1460	24	at	at	ADP
ftr-420	1460	25	a9	a9	NOUN
ftr-420	1460	26	.	.	PUNCT
ftr-420	1461	1	in	in	ADP
ftr-420	1461	2	march	march	PROPN
ftr-420	1461	3	2002	2002	NUM
ftr-420	1461	4	,	,	PUNCT
ftr-420	1461	5	a	a	DET
ftr-420	1461	6	commission	commission	NOUN
ftr-420	1461	7	of	of	ADP
ftr-420	1461	8	historians	historian	NOUN
ftr-420	1461	9	,	,	PUNCT
ftr-420	1461	10	led	lead	VERB
ftr-420	1461	11	by	by	ADP
ftr-420	1461	12	swiss	swiss	ADJ
ftr-420	1461	13	historian	historian	NOUN
ftr-420	1461	14	,	,	PUNCT
ftr-420	1461	15	jean	jean	PROPN
ftr-420	1461	16	-	-	PUNCT
ftr-420	1461	17	francois	francois	PROPN
ftr-420	1461	18	bergier	bergier	NOUN
ftr-420	1461	19	,	,	PUNCT
ftr-420	1461	20	completed	complete	VERB
ftr-420	1461	21	a	a	DET
ftr-420	1461	22	five	five	NUM
ftr-420	1461	23	-	-	PUNCT
ftr-420	1461	24	year	year	NOUN
ftr-420	1461	25	investigation	investigation	NOUN
ftr-420	1461	26	of	of	ADP
ftr-420	1461	27	switzerland	switzerland	PROPN
ftr-420	1461	28	’s	’s	PART
ftr-420	1461	29	wartime	wartime	ADJ
ftr-420	1461	30	activities	activity	NOUN
ftr-420	1461	31	and	and	CCONJ
ftr-420	1461	32	concluded	conclude	VERB
ftr-420	1461	33	that	that	SCONJ
ftr-420	1461	34	swiss	swiss	ADJ
ftr-420	1461	35	“	"	PUNCT
ftr-420	1461	36	authorities	authority	NOUN
ftr-420	1461	37	cooperated	cooperate	VERB
ftr-420	1461	38	unduly	unduly	ADV
ftr-420	1461	39	with	with	ADP
ftr-420	1461	40	the	the	DET
ftr-420	1461	41	nazis	nazi	NOUN
ftr-420	1461	42	and	and	CCONJ
ftr-420	1461	43	failed	fail	VERB
ftr-420	1461	44	to	to	PART
ftr-420	1461	45	return	return	VERB
ftr-420	1461	46	assets	asset	NOUN
ftr-420	1461	47	to	to	ADP
ftr-420	1461	48	their	their	PRON
ftr-420	1461	49	rightful	rightful	ADJ
ftr-420	1461	50	owners	owner	NOUN
ftr-420	1461	51	when	when	SCONJ
ftr-420	1461	52	the	the	DET
ftr-420	1461	53	war	war	NOUN
ftr-420	1461	54	ended	end	VERB
ftr-420	1461	55	.	.	PUNCT
ftr-420	1461	56	”	"	PUNCT
ftr-420	1462	1	the	the	DET
ftr-420	1462	2	panel	panel	NOUN
ftr-420	1462	3	“	"	PUNCT
ftr-420	1462	4	criticized	criticize	VERB
ftr-420	1462	5	the	the	DET
ftr-420	1462	6	banks	bank	NOUN
ftr-420	1462	7	’	'	PUNCT
ftr-420	1462	8	failure	failure	NOUN
ftr-420	1462	9	to	to	PART
ftr-420	1462	10	return	return	VERB
ftr-420	1462	11	jewish	jewish	ADJ
ftr-420	1462	12	assets	asset	NOUN
ftr-420	1462	13	after	after	ADP
ftr-420	1462	14	1945	1945	NUM
ftr-420	1462	15	,	,	PUNCT
ftr-420	1462	16	but	but	CCONJ
ftr-420	1462	17	said	say	VERB
ftr-420	1462	18	it	it	PRON
ftr-420	1462	19	resulted	result	VERB
ftr-420	1462	20	from	from	ADP
ftr-420	1462	21	poor	poor	ADJ
ftr-420	1462	22	judgment	judgment	NOUN
ftr-420	1462	23	and	and	CCONJ
ftr-420	1462	24	a	a	DET
ftr-420	1462	25	desire	desire	NOUN
ftr-420	1462	26	to	to	PART
ftr-420	1462	27	safeguard	safeguard	VERB
ftr-420	1462	28	swiss	swiss	ADJ
ftr-420	1462	29	banking	banking	NOUN
ftr-420	1462	30	secrecy	secrecy	NOUN
ftr-420	1462	31	rather	rather	ADV
ftr-420	1462	32	than	than	ADP
ftr-420	1462	33	pure	pure	ADJ
ftr-420	1462	34	profiteering	profiteering	NOUN
ftr-420	1462	35	.	.	PUNCT
ftr-420	1462	36	”	"	PUNCT
ftr-420	1463	1	elizabeth	elizabeth	PROPN
ftr-420	1463	2	olson	olson	PROPN
ftr-420	1463	3	,	,	PUNCT
ftr-420	1463	4	commission	commission	PROPN
ftr-420	1463	5	concludes	conclude	VERB
ftr-420	1463	6	that	that	SCONJ
ftr-420	1463	7	swiss	swiss	ADJ
ftr-420	1463	8	policies	policy	NOUN
ftr-420	1463	9	aided	aid	VERB
ftr-420	1463	10	the	the	DET
ftr-420	1463	11	nazis	nazi	NOUN
ftr-420	1463	12	,	,	PUNCT
ftr-420	1463	13	new	new	PROPN
ftr-420	1463	14	york	york	PROPN
ftr-420	1463	15	times	times	PROPN
ftr-420	1463	16	,	,	PUNCT
ftr-420	1463	17	march	march	PROPN
ftr-420	1463	18	23	23	NUM
ftr-420	1463	19	,	,	PUNCT
ftr-420	1463	20	2002	2002	NUM
ftr-420	1463	21	,	,	PUNCT
ftr-420	1463	22	at	at	ADP
ftr-420	1463	23	a4	a4	NUM
ftr-420	1463	24	;	;	PUNCT
ftr-420	1463	25	see	see	VERB
ftr-420	1463	26	also	also	ADV
ftr-420	1463	27	elizabeth	elizabeth	PROPN
ftr-420	1463	28	olson	olson	PROPN
ftr-420	1463	29	,	,	PUNCT
ftr-420	1463	30	swiss	swiss	PROPN
ftr-420	1463	31	were	be	AUX
ftr-420	1463	32	part	part	NOUN
ftr-420	1463	33	of	of	ADP
ftr-420	1463	34	nazi	nazi	ADJ
ftr-420	1463	35	economic	economic	ADJ
ftr-420	1463	36	lifeline	lifeline	NOUN
ftr-420	1463	37	,	,	PUNCT
ftr-420	1463	38	historians	historian	NOUN
ftr-420	1463	39	find	find	VERB
ftr-420	1463	40	,	,	PUNCT
ftr-420	1463	41	new	new	PROPN
ftr-420	1463	42	york	york	PROPN
ftr-420	1463	43	times	times	PROPN
ftr-420	1463	44	,	,	PUNCT
ftr-420	1463	45	dec	dec	PROPN
ftr-420	1463	46	.	.	PROPN
ftr-420	1463	47	2	2	NUM
ftr-420	1463	48	,	,	PUNCT
ftr-420	1463	49	2001	2001	NUM
ftr-420	1463	50	,	,	PUNCT
ftr-420	1463	51	at	at	ADP
ftr-420	1463	52	§	§	PROPN
ftr-420	1463	53	1a	1a	NOUN
ftr-420	1463	54	,	,	PUNCT
ftr-420	1463	55	p.	p.	NOUN
ftr-420	1463	56	24	24	NUM
ftr-420	1463	57	;	;	PUNCT
ftr-420	1463	58	nostra	nostra	PROPN
ftr-420	1463	59	culpa	culpa	PROPN
ftr-420	1463	60	,	,	PUNCT
ftr-420	1463	61	the	the	DET
ftr-420	1463	62	economist	economist	NOUN
ftr-420	1463	63	,	,	PUNCT
ftr-420	1463	64	march	march	PROPN
ftr-420	1463	65	30	30	NUM
ftr-420	1463	66	,	,	PUNCT
ftr-420	1463	67	2002	2002	NUM
ftr-420	1463	68	,	,	PUNCT
ftr-420	1463	69	available	available	ADJ
ftr-420	1463	70	on	on	ADP
ftr-420	1463	71	lexis	lexis	NOUN
ftr-420	1463	72	,	,	PUNCT
ftr-420	1463	73	noting	note	VERB
ftr-420	1463	74	the	the	DET
ftr-420	1463	75	commission	commission	NOUN
ftr-420	1463	76	’s	’s	PART
ftr-420	1463	77	conclusions	conclusion	NOUN
ftr-420	1463	78	that	that	SCONJ
ftr-420	1463	79	“	"	PUNCT
ftr-420	1463	80	after	after	ADP
ftr-420	1463	81	the	the	DET
ftr-420	1463	82	war	war	NOUN
ftr-420	1463	83	,	,	PUNCT
ftr-420	1463	84	banks	bank	NOUN
ftr-420	1463	85	and	and	CCONJ
ftr-420	1463	86	art	art	NOUN
ftr-420	1463	87	galleries	gallery	NOUN
ftr-420	1463	88	were	be	AUX
ftr-420	1463	89	negligent	negligent	ADJ
ftr-420	1463	90	about	about	ADP
ftr-420	1463	91	restoring	restore	VERB
ftr-420	1463	92	property	property	NOUN
ftr-420	1463	93	.	.	PUNCT
ftr-420	1464	1	decades	decade	NOUN
ftr-420	1464	2	of	of	ADP
ftr-420	1464	3	pressure	pressure	NOUN
ftr-420	1464	4	from	from	ADP
ftr-420	1464	5	hitler	hitler	NOUN
ftr-420	1464	6	’s	’s	PART
ftr-420	1464	7	victims	victim	NOUN
ftr-420	1464	8	or	or	CCONJ
ftr-420	1464	9	their	their	PRON
ftr-420	1464	10	heirs	heir	NOUN
ftr-420	1464	11	seeking	seek	VERB
ftr-420	1464	12	to	to	PART
ftr-420	1464	13	recover	recover	VERB
ftr-420	1464	14	the	the	DET
ftr-420	1464	15	assets	asset	NOUN
ftr-420	1464	16	bore	bear	VERB
ftr-420	1464	17	real	real	ADJ
ftr-420	1464	18	fruit	fruit	NOUN
ftr-420	1464	19	only	only	ADV
ftr-420	1464	20	in	in	ADP
ftr-420	1464	21	the	the	DET
ftr-420	1464	22	late	late	ADJ
ftr-420	1464	23	1990	1990	NUM
ftr-420	1464	24	’s	’s	NOUN
ftr-420	1464	25	,	,	PUNCT
ftr-420	1464	26	with	with	ADP
ftr-420	1464	27	the	the	DET
ftr-420	1464	28	help	help	NOUN
ftr-420	1464	29	of	of	ADP
ftr-420	1464	30	jewish	jewish	ADJ
ftr-420	1464	31	groups	group	NOUN
ftr-420	1464	32	,	,	PUNCT
ftr-420	1464	33	lawyers	lawyer	NOUN
ftr-420	1464	34	and	and	CCONJ
ftr-420	1464	35	the	the	DET
ftr-420	1464	36	american	american	ADJ
ftr-420	1464	37	government	government	NOUN
ftr-420	1464	38	.	.	PUNCT
ftr-420	1464	39	”	"	PUNCT
ftr-420	1465	1	see	see	VERB
ftr-420	1465	2	also	also	ADV
ftr-420	1465	3	judith	judith	PROPN
ftr-420	1465	4	mandelbaum	mandelbaum	PROPN
ftr-420	1465	5	schmid	schmid	PROPN
ftr-420	1465	6	,	,	PUNCT
ftr-420	1465	7	“	"	PUNCT
ftr-420	1465	8	bankers	banker	NOUN
ftr-420	1465	9	do	do	AUX
ftr-420	1465	10	n’t	not	PART
ftr-420	1465	11	tell	tell	VERB
ftr-420	1465	12	:	:	PUNCT
ftr-420	1465	13	the	the	DET
ftr-420	1465	14	swiss	swiss	ADJ
ftr-420	1465	15	government	government	NOUN
ftr-420	1465	16	and	and	CCONJ
ftr-420	1465	17	banks	bank	NOUN
ftr-420	1465	18	say	say	VERB
ftr-420	1465	19	they	they	PRON
ftr-420	1465	20	have	have	VERB
ftr-420	1465	21	no	no	DET
ftr-420	1465	22	plans	plan	NOUN
ftr-420	1465	23	to	to	PART
ftr-420	1465	24	alter	alter	VERB
ftr-420	1465	25	the	the	DET
ftr-420	1465	26	secrecy	secrecy	NOUN
ftr-420	1465	27	code	code	PROPN
ftr-420	1465	28	.	.	PUNCT
ftr-420	1466	1	but	but	CCONJ
ftr-420	1466	2	given	give	VERB
ftr-420	1466	3	recent	recent	ADJ
ftr-420	1466	4	damage	damage	NOUN
ftr-420	1466	5	to	to	ADP
ftr-420	1466	6	the	the	DET
ftr-420	1466	7	banks	bank	NOUN
ftr-420	1466	8	’	’	PART
ftr-420	1466	9	reputation	reputation	NOUN
ftr-420	1466	10	and	and	CCONJ
ftr-420	1466	11	a	a	DET
ftr-420	1466	12	changing	change	VERB
ftr-420	1466	13	financial	financial	ADJ
ftr-420	1466	14	landscape	landscape	NOUN
ftr-420	1466	15	,	,	PUNCT
ftr-420	1466	16	they	they	PRON
ftr-420	1466	17	may	may	AUX
ftr-420	1466	18	have	have	VERB
ftr-420	1466	19	no	no	DET
ftr-420	1466	20	choice	choice	NOUN
ftr-420	1466	21	,	,	PUNCT
ftr-420	1466	22	”	"	PUNCT
ftr-420	1466	23	swiss	swiss	ADJ
ftr-420	1466	24	news	news	NOUN
ftr-420	1466	25	,	,	PUNCT
ftr-420	1466	26	may	may	AUX
ftr-420	1466	27	1	1	NUM
ftr-420	1466	28	,	,	PUNCT
ftr-420	1466	29	2002	2002	NUM
ftr-420	1466	30	,	,	PUNCT
ftr-420	1466	31	at	at	ADP
ftr-420	1466	32	p.	p.	NOUN
ftr-420	1466	33	10	10	NUM
ftr-420	1466	34	,	,	PUNCT
ftr-420	1466	35	available	available	ADJ
ftr-420	1466	36	on	on	ADP
ftr-420	1466	37	lexis	lexis	NOUN
ftr-420	1466	38	,	,	PUNCT
ftr-420	1466	39	stating	state	VERB
ftr-420	1466	40	of	of	ADP
ftr-420	1466	41	the	the	DET
ftr-420	1466	42	swiss	swiss	ADJ
ftr-420	1466	43	bankers	bankers	PROPN
ftr-420	1466	44	actions	action	NOUN
ftr-420	1466	45	after	after	ADP
ftr-420	1466	46	the	the	DET
ftr-420	1466	47	war	war	NOUN
ftr-420	1466	48	:	:	PUNCT
ftr-420	1466	49	“	"	PUNCT
ftr-420	1466	50	the	the	DET
ftr-420	1466	51	problem	problem	NOUN
ftr-420	1466	52	was	be	AUX
ftr-420	1466	53	not	not	PART
ftr-420	1466	54	that	that	SCONJ
ftr-420	1466	55	they	they	PRON
ftr-420	1466	56	breached	breach	VERB
ftr-420	1466	57	rules	rule	NOUN
ftr-420	1466	58	–	–	PUNCT
ftr-420	1466	59	it	it	PRON
ftr-420	1466	60	was	be	AUX
ftr-420	1466	61	that	that	SCONJ
ftr-420	1466	62	they	they	PRON
ftr-420	1466	63	followed	follow	VERB
ftr-420	1466	64	the	the	DET
ftr-420	1466	65	rules	rule	NOUN
ftr-420	1466	66	blindly	blindly	ADV
ftr-420	1466	67	(	(	PUNCT
ftr-420	1466	68	and	and	CCONJ
ftr-420	1466	69	in	in	ADP
ftr-420	1466	70	their	their	PRON
ftr-420	1466	71	own	own	ADJ
ftr-420	1466	72	financial	financial	ADJ
ftr-420	1466	73	interests	interest	NOUN
ftr-420	1466	74	)	)	PUNCT
ftr-420	1466	75	without	without	ADP
ftr-420	1466	76	considering	consider	VERB
ftr-420	1466	77	moral	moral	ADJ
ftr-420	1466	78	issues	issue	NOUN
ftr-420	1466	79	.	.	PUNCT
ftr-420	1466	80	.	.	PUNCT
ftr-420	1466	81	.	.	PUNCT
ftr-420	1467	1	they	they	PRON
ftr-420	1467	2	took	take	VERB
ftr-420	1467	3	cover	cover	NOUN
ftr-420	1467	4	under	under	ADP
ftr-420	1467	5	their	their	PRON
ftr-420	1467	6	own	own	ADJ
ftr-420	1467	7	,	,	PUNCT
ftr-420	1467	8	perfectly	perfectly	ADV
ftr-420	1467	9	legal	legal	ADJ
ftr-420	1467	10	rules	rule	NOUN
ftr-420	1467	11	of	of	ADP
ftr-420	1467	12	bank	bank	NOUN
ftr-420	1467	13	secrecy	secrecy	NOUN
ftr-420	1467	14	and	and	CCONJ
ftr-420	1467	15	did	do	VERB
ftr-420	1467	16	nothing	nothing	PRON
ftr-420	1467	17	,	,	PUNCT
ftr-420	1467	18	under	under	ADP
ftr-420	1467	19	the	the	DET
ftr-420	1467	20	pretext	pretext	NOUN
ftr-420	1467	21	that	that	SCONJ
ftr-420	1467	22	they	they	PRON
ftr-420	1467	23	were	be	AUX
ftr-420	1467	24	protecting	protect	VERB
ftr-420	1467	25	their	their	PRON
ftr-420	1467	26	clients	client	NOUN
ftr-420	1467	27	’	’	PART
ftr-420	1467	28	confidentiality	confidentiality	NOUN
ftr-420	1467	29	.	.	PUNCT
ftr-420	1467	30	”	"	PUNCT
ftr-420	1468	1	i	i	PRON
ftr-420	1468	2	d.	d.	VERB
ftr-420	1468	3	for	for	ADP
ftr-420	1468	4	more	more	ADV
ftr-420	1468	5	recent	recent	ADJ
ftr-420	1468	6	developments	development	NOUN
ftr-420	1468	7	,	,	PUNCT
ftr-420	1468	8	see	see	VERB
ftr-420	1468	9	william	william	PROPN
ftr-420	1468	10	glaberson	glaberson	PROPN
ftr-420	1468	11	,	,	PUNCT
ftr-420	1468	12	“	"	PUNCT
ftr-420	1468	13	holocaust	holocaust	PROPN
ftr-420	1468	14	fund	fund	PROPN
ftr-420	1468	15	official	official	NOUN
ftr-420	1468	16	says	say	VERB
ftr-420	1468	17	many	many	ADJ
ftr-420	1468	18	people	people	NOUN
ftr-420	1468	19	may	may	AUX
ftr-420	1468	20	not	not	PART
ftr-420	1468	21	get	get	AUX
ftr-420	1468	22	paid	pay	VERB
ftr-420	1468	23	–	–	PUNCT
ftr-420	1468	24	swiss	swiss	ADJ
ftr-420	1468	25	banks	bank	NOUN
ftr-420	1468	26	are	be	AUX
ftr-420	1468	27	withholding	withhold	VERB
ftr-420	1468	28	information	information	NOUN
ftr-420	1468	29	,	,	PUNCT
ftr-420	1468	30	a	a	DET
ftr-420	1468	31	report	report	NOUN
ftr-420	1468	32	says	say	VERB
ftr-420	1468	33	,	,	PUNCT
ftr-420	1468	34	”	"	PUNCT
ftr-420	1468	35	n.	n.	PROPN
ftr-420	1468	36	y.	y.	PROPN
ftr-420	1468	37	times	times	PROPN
ftr-420	1468	38	,	,	PUNCT
ftr-420	1468	39	p.	p.	PROPN
ftr-420	1468	40	b1	b1	PROPN
ftr-420	1468	41	,	,	PUNCT
ftr-420	1468	42	oct	oct	PROPN
ftr-420	1468	43	.	.	PROPN
ftr-420	1468	44	8	8	NUM
ftr-420	1468	45	,	,	PUNCT
ftr-420	1468	46	2003	2003	NUM
ftr-420	1468	47	.	.	PUNCT
ftr-420	1469	1	193	193	NUM
ftr-420	1469	2	.	.	PUNCT
ftr-420	1470	1	see	see	VERB
ftr-420	1470	2	roin	roin	NOUN
ftr-420	1470	3	,	,	PUNCT
ftr-420	1470	4	supra	supra	PROPN
ftr-420	1470	5	note	note	NOUN
ftr-420	1470	6	111	111	NUM
ftr-420	1470	7	,	,	PUNCT
ftr-420	1470	8	at	at	ADP
ftr-420	1470	9	598	598	NUM
ftr-420	1470	10	,	,	PUNCT
ftr-420	1470	11	stating	state	VERB
ftr-420	1470	12	that	that	SCONJ
ftr-420	1470	13	“	"	PUNCT
ftr-420	1470	14	the	the	DET
ftr-420	1470	15	time	time	NOUN
ftr-420	1470	16	has	have	AUX
ftr-420	1470	17	come	come	VERB
ftr-420	1470	18	to	to	PART
ftr-420	1470	19	distinguish	distinguish	VERB
ftr-420	1470	20	between	between	ADP
ftr-420	1470	21	secrecy	secrecy	NOUN
ftr-420	1470	22	that	that	PRON
ftr-420	1470	23	serves	serve	VERB
ftr-420	1470	24	.	.	PUNCT
ftr-420	1470	25	.	.	PUNCT
ftr-420	1470	26	.	.	PUNCT
ftr-420	1471	1	meritorious	meritorious	PROPN
ftr-420	1471	2	ends	end	NOUN
ftr-420	1471	3	and	and	CCONJ
ftr-420	1471	4	secrecy	secrecy	NOUN
ftr-420	1471	5	that	that	PRON
ftr-420	1471	6	instead	instead	ADV
ftr-420	1471	7	contributes	contribute	VERB
ftr-420	1471	8	to	to	ADP
ftr-420	1471	9	various	various	ADJ
ftr-420	1471	10	forms	form	NOUN
ftr-420	1471	11	of	of	ADP
ftr-420	1471	12	tax	tax	NOUN
ftr-420	1471	13	and	and	CCONJ
ftr-420	1471	14	nontax	nontax	NOUN
ftr-420	1471	15	related	relate	VERB
ftr-420	1471	16	illegal	illegal	ADJ
ftr-420	1471	17	and	and	CCONJ
ftr-420	1471	18	abusive	abusive	ADJ
ftr-420	1471	19	behavior	behavior	NOUN
ftr-420	1471	20	by	by	ADP
ftr-420	1471	21	governments	government	NOUN
ftr-420	1471	22	,	,	PUNCT
ftr-420	1471	23	bankers	banker	NOUN
ftr-420	1471	24	and	and	CCONJ
ftr-420	1471	25	their	their	PRON
ftr-420	1471	26	clients	client	NOUN
ftr-420	1471	27	.	.	PUNCT
ftr-420	1471	28	”	"	PUNCT
ftr-420	1472	1	194	194	NUM
ftr-420	1472	2	.	.	PUNCT
ftr-420	1473	1	see	see	VERB
ftr-420	1473	2	feld	feld	PROPN
ftr-420	1473	3	,	,	PUNCT
ftr-420	1473	4	supra	supra	PROPN
ftr-420	1473	5	note	note	PROPN
ftr-420	1473	6	53	53	NUM
ftr-420	1473	7	,	,	PUNCT
ftr-420	1473	8	at	at	ADP
ftr-420	1473	9	1182	1182	NUM
ftr-420	1473	10	,	,	PUNCT
ftr-420	1473	11	stating	state	VERB
ftr-420	1473	12	that	that	SCONJ
ftr-420	1473	13	“	"	PUNCT
ftr-420	1473	14	switzerland	switzerland	PROPN
ftr-420	1473	15	perceives	perceive	VERB
ftr-420	1473	16	itself	itself	PRON
ftr-420	1473	17	as	as	ADP
ftr-420	1473	18	protecting	protect	VERB
ftr-420	1473	19	free	free	ADJ
ftr-420	1473	20	individuals	individual	NOUN
ftr-420	1473	21	from	from	ADP
ftr-420	1473	22	government	government	NOUN
ftr-420	1473	23	access	access	NOUN
ftr-420	1473	24	.	.	PUNCT
ftr-420	1473	25	.	.	PUNCT
ftr-420	1473	26	.	.	PUNCT
ftr-420	1474	1	the	the	DET
ftr-420	1474	2	swiss	swiss	ADJ
ftr-420	1474	3	government	government	NOUN
ftr-420	1474	4	and	and	CCONJ
ftr-420	1474	5	the	the	DET
ftr-420	1474	6	swiss	swiss	ADJ
ftr-420	1474	7	people	people	NOUN
ftr-420	1474	8	obviously	obviously	ADV
ftr-420	1474	9	believe	believe	VERB
ftr-420	1474	10	that	that	SCONJ
ftr-420	1474	11	bank	bank	NOUN
ftr-420	1474	12	customer	customer	NOUN
ftr-420	1474	13	secrecy	secrecy	NOUN
ftr-420	1474	14	reflects	reflect	VERB
ftr-420	1474	15	their	their	PRON
ftr-420	1474	16	liberal	liberal	ADJ
ftr-420	1474	17	values	value	NOUN
ftr-420	1474	18	to	to	ADP
ftr-420	1474	19	a	a	DET
ftr-420	1474	20	very	very	ADV
ftr-420	1474	21	strong	strong	ADJ
ftr-420	1474	22	extent	extent	NOUN
ftr-420	1474	23	.	.	PUNCT
ftr-420	1474	24	”	"	PUNCT
ftr-420	1475	1	professor	professor	NOUN
ftr-420	1475	2	feld	feld	NOUN
ftr-420	1475	3	is	be	AUX
ftr-420	1475	4	a	a	DET
ftr-420	1475	5	professor	professor	NOUN
ftr-420	1475	6	of	of	ADP
ftr-420	1475	7	public	public	ADJ
ftr-420	1475	8	finance	finance	NOUN
ftr-420	1475	9	at	at	ADP
ftr-420	1475	10	the	the	DET
ftr-420	1475	11	philippsuniversity	philippsuniversity	NOUN
ftr-420	1475	12	of	of	ADP
ftr-420	1475	13	marburg	marburg	PROPN
ftr-420	1475	14	.	.	PUNCT
ftr-420	1476	1	he	he	PRON
ftr-420	1476	2	notes	note	VERB
ftr-420	1476	3	that	that	SCONJ
ftr-420	1476	4	a	a	DET
ftr-420	1476	5	recent	recent	ADJ
ftr-420	1476	6	poll	poll	NOUN
ftr-420	1476	7	showed	show	VERB
ftr-420	1476	8	that	that	SCONJ
ftr-420	1476	9	“	"	PUNCT
ftr-420	1476	10	77	77	NUM
ftr-420	1476	11	percent	percent	NOUN
ftr-420	1476	12	of	of	ADP
ftr-420	1476	13	swiss	swiss	ADJ
ftr-420	1476	14	citizens	citizen	NOUN
ftr-420	1476	15	support	support	VERB
ftr-420	1476	16	the	the	DET
ftr-420	1476	17	existence	existence	NOUN
ftr-420	1476	18	of	of	ADP
ftr-420	1476	19	swiss	swiss	ADJ
ftr-420	1476	20	bank	bank	PROPN
ftr-420	1476	21	secrecy	secrecy	NOUN
ftr-420	1476	22	laws	law	NOUN
ftr-420	1476	23	.	.	PUNCT
ftr-420	1476	24	”	"	PUNCT
ftr-420	1477	1	i	i	PRON
ftr-420	1477	2	d.	d.	PROPN
ftr-420	1477	3	at	at	ADP
ftr-420	1477	4	1184	1184	NUM
ftr-420	1477	5	.	.	PUNCT
ftr-420	1478	1	see	see	VERB
ftr-420	1478	2	erich	erich	PROPN
ftr-420	1478	3	i.	i.	PROPN
ftr-420	1478	4	peter	peter	PROPN
ftr-420	1478	5	,	,	PUNCT
ftr-420	1478	6	“	"	PUNCT
ftr-420	1478	7	reasonable	reasonable	ADJ
ftr-420	1478	8	limits	limit	NOUN
ftr-420	1478	9	of	of	ADP
ftr-420	1478	10	transparency	transparency	NOUN
ftr-420	1478	11	in	in	ADP
ftr-420	1478	12	global	global	ADJ
ftr-420	1478	13	taxation	taxation	NOUN
ftr-420	1478	14	:	:	PUNCT
ftr-420	1478	15	lessons	lesson	NOUN
ftr-420	1478	16	from	from	ADP
ftr-420	1478	17	the	the	DET
ftr-420	1478	18	swiss	swiss	ADJ
ftr-420	1478	19	2004	2004	NUM
ftr-420	1478	20	]	]	PUNCT
ftr-420	1478	21	sharing	share	VERB
ftr-420	1478	22	bank	bank	NOUN
ftr-420	1478	23	deposit	deposit	NOUN
ftr-420	1478	24	information	information	NOUN
ftr-420	1478	25	with	with	ADP
ftr-420	1478	26	other	other	ADJ
ftr-420	1478	27	countries	country	NOUN
ftr-420	1478	28	648	648	NUM
ftr-420	1478	29	a	a	DET
ftr-420	1478	30	serious	serious	ADJ
ftr-420	1478	31	crime	crime	NOUN
ftr-420	1478	32	if	if	SCONJ
ftr-420	1478	33	it	it	PRON
ftr-420	1478	34	merely	merely	ADV
ftr-420	1478	35	involves	involve	VERB
ftr-420	1478	36	secrecy	secrecy	NOUN
ftr-420	1478	37	and	and	CCONJ
ftr-420	1478	38	not	not	PART
ftr-420	1478	39	the	the	DET
ftr-420	1478	40	use	use	NOUN
ftr-420	1478	41	of	of	ADP
ftr-420	1478	42	false	false	ADJ
ftr-420	1478	43	documentation	documentation	NOUN
ftr-420	1478	44	.	.	PUNCT
ftr-420	1479	1	they	they	PRON
ftr-420	1479	2	may	may	AUX
ftr-420	1479	3	view	view	VERB
ftr-420	1479	4	tax	tax	NOUN
ftr-420	1479	5	evasion	evasion	NOUN
ftr-420	1479	6	as	as	ADP
ftr-420	1479	7	a	a	DET
ftr-420	1479	8	citizen	citizen	NOUN
ftr-420	1479	9	’s	’s	PART
ftr-420	1479	10	natural	natural	ADJ
ftr-420	1479	11	response	response	NOUN
ftr-420	1479	12	to195	to195	PROPN
ftr-420	1479	13	experience	experience	NOUN
ftr-420	1479	14	,	,	PUNCT
ftr-420	1479	15	”	"	PUNCT
ftr-420	1479	16	tax	tax	NOUN
ftr-420	1479	17	notes	note	NOUN
ftr-420	1479	18	international	international	PROPN
ftr-420	1479	19	magazine	magazine	NOUN
ftr-420	1479	20	,	,	PUNCT
ftr-420	1479	21	nov	nov	PROPN
ftr-420	1479	22	.	.	PROPN
ftr-420	1479	23	11	11	NUM
ftr-420	1479	24	,	,	PUNCT
ftr-420	1479	25	2002	2002	NUM
ftr-420	1479	26	,	,	PUNCT
ftr-420	1479	27	at	at	ADP
ftr-420	1479	28	591	591	NUM
ftr-420	1479	29	,	,	PUNCT
ftr-420	1479	30	614	614	NUM
ftr-420	1479	31	,	,	PUNCT
ftr-420	1479	32	stating	state	VERB
ftr-420	1479	33	that	that	SCONJ
ftr-420	1479	34	bank	bank	NOUN
ftr-420	1479	35	customer	customer	NOUN
ftr-420	1479	36	secrecy	secrecy	NOUN
ftr-420	1479	37	in	in	ADP
ftr-420	1479	38	switzerland	switzerland	NOUN
ftr-420	1479	39	“	"	PUNCT
ftr-420	1479	40	is	be	AUX
ftr-420	1479	41	not	not	PART
ftr-420	1479	42	only	only	ADV
ftr-420	1479	43	rooted	root	VERB
ftr-420	1479	44	in	in	ADP
ftr-420	1479	45	long	long	ADJ
ftr-420	1479	46	legal	legal	ADJ
ftr-420	1479	47	tradition	tradition	NOUN
ftr-420	1479	48	but	but	CCONJ
ftr-420	1479	49	also	also	ADV
ftr-420	1479	50	[	[	X
ftr-420	1479	51	is	be	AUX
ftr-420	1479	52	]	]	PUNCT
ftr-420	1479	53	a	a	DET
ftr-420	1479	54	part	part	NOUN
ftr-420	1479	55	of	of	ADP
ftr-420	1479	56	the	the	DET
ftr-420	1479	57	self	self	NOUN
ftr-420	1479	58	-	-	PUNCT
ftr-420	1479	59	conception	conception	NOUN
ftr-420	1479	60	of	of	ADP
ftr-420	1479	61	the	the	DET
ftr-420	1479	62	swiss	swiss	ADJ
ftr-420	1479	63	people	people	NOUN
ftr-420	1479	64	;	;	PUNCT
ftr-420	1479	65	”	"	PUNCT
ftr-420	1479	66	judith	judith	PROPN
ftr-420	1479	67	mandelbaum	mandelbaum	PROPN
ftr-420	1479	68	schmid	schmid	PROPN
ftr-420	1479	69	,	,	PUNCT
ftr-420	1479	70	“	"	PUNCT
ftr-420	1479	71	bankers	banker	NOUN
ftr-420	1479	72	do	do	AUX
ftr-420	1479	73	n’t	not	PART
ftr-420	1479	74	tell	tell	VERB
ftr-420	1479	75	:	:	PUNCT
ftr-420	1479	76	the	the	DET
ftr-420	1479	77	swiss	swiss	ADJ
ftr-420	1479	78	government	government	NOUN
ftr-420	1479	79	and	and	CCONJ
ftr-420	1479	80	banks	bank	NOUN
ftr-420	1479	81	say	say	VERB
ftr-420	1479	82	they	they	PRON
ftr-420	1479	83	have	have	VERB
ftr-420	1479	84	no	no	DET
ftr-420	1479	85	plans	plan	NOUN
ftr-420	1479	86	to	to	PART
ftr-420	1479	87	alter	alter	VERB
ftr-420	1479	88	the	the	DET
ftr-420	1479	89	secrecy	secrecy	NOUN
ftr-420	1479	90	code	code	PROPN
ftr-420	1479	91	.	.	PUNCT
ftr-420	1480	1	but	but	CCONJ
ftr-420	1480	2	given	give	VERB
ftr-420	1480	3	recent	recent	ADJ
ftr-420	1480	4	damage	damage	NOUN
ftr-420	1480	5	to	to	ADP
ftr-420	1480	6	the	the	DET
ftr-420	1480	7	banks	bank	NOUN
ftr-420	1480	8	’	’	PART
ftr-420	1480	9	reputation	reputation	NOUN
ftr-420	1480	10	and	and	CCONJ
ftr-420	1480	11	a	a	DET
ftr-420	1480	12	changing	change	VERB
ftr-420	1480	13	financial	financial	ADJ
ftr-420	1480	14	landscape	landscape	NOUN
ftr-420	1480	15	,	,	PUNCT
ftr-420	1480	16	they	they	PRON
ftr-420	1480	17	may	may	AUX
ftr-420	1480	18	have	have	VERB
ftr-420	1480	19	no	no	DET
ftr-420	1480	20	choice	choice	NOUN
ftr-420	1480	21	,	,	PUNCT
ftr-420	1480	22	”	"	PUNCT
ftr-420	1480	23	swiss	swiss	ADJ
ftr-420	1480	24	news	news	NOUN
ftr-420	1480	25	,	,	PUNCT
ftr-420	1480	26	may	may	AUX
ftr-420	1480	27	1	1	NUM
ftr-420	1480	28	,	,	PUNCT
ftr-420	1480	29	2002	2002	NUM
ftr-420	1480	30	,	,	PUNCT
ftr-420	1480	31	at	at	ADP
ftr-420	1480	32	p.	p.	NOUN
ftr-420	1480	33	10	10	NUM
ftr-420	1480	34	,	,	PUNCT
ftr-420	1480	35	available	available	ADJ
ftr-420	1480	36	on	on	ADP
ftr-420	1480	37	lexis	lexis	NUM
ftr-420	1480	38	,	,	PUNCT
ftr-420	1480	39	stating	state	VERB
ftr-420	1480	40	that	that	SCONJ
ftr-420	1480	41	“	"	PUNCT
ftr-420	1480	42	the	the	DET
ftr-420	1480	43	tradition	tradition	NOUN
ftr-420	1480	44	of	of	ADP
ftr-420	1480	45	bank	bank	NOUN
ftr-420	1480	46	secrecy	secrecy	NOUN
ftr-420	1481	1	[	[	X
ftr-420	1481	2	in	in	ADP
ftr-420	1481	3	switzerland	switzerland	PROPN
ftr-420	1481	4	]	]	PUNCT
ftr-420	1481	5	is	be	AUX
ftr-420	1481	6	inseparable	inseparable	ADJ
ftr-420	1481	7	from	from	ADP
ftr-420	1481	8	two	two	NUM
ftr-420	1481	9	national	national	ADJ
ftr-420	1481	10	prerogatives	prerogative	NOUN
ftr-420	1481	11	:	:	PUNCT
ftr-420	1481	12	the	the	DET
ftr-420	1481	13	inviolability	inviolability	NOUN
ftr-420	1481	14	of	of	ADP
ftr-420	1481	15	the	the	DET
ftr-420	1481	16	individual	individual	NOUN
ftr-420	1481	17	’s	’s	PART
ftr-420	1481	18	right	right	NOUN
ftr-420	1481	19	to	to	ADP
ftr-420	1481	20	making	make	VERB
ftr-420	1481	21	personal	personal	ADJ
ftr-420	1481	22	decisions	decision	NOUN
ftr-420	1481	23	about	about	ADP
ftr-420	1481	24	paying	pay	VERB
ftr-420	1481	25	taxes	taxis	NOUN
ftr-420	1481	26	and	and	CCONJ
ftr-420	1481	27	the	the	DET
ftr-420	1481	28	right	right	NOUN
ftr-420	1481	29	to	to	ADP
ftr-420	1481	30	privacy	privacy	NOUN
ftr-420	1481	31	.	.	PUNCT
ftr-420	1481	32	”	"	PUNCT
ftr-420	1482	1	she	she	PRON
ftr-420	1482	2	notes	note	VERB
ftr-420	1482	3	that	that	SCONJ
ftr-420	1482	4	“	"	PUNCT
ftr-420	1482	5	the	the	DET
ftr-420	1482	6	confederation	confederation	NOUN
ftr-420	1482	7	of	of	ADP
ftr-420	1482	8	swiss	swiss	ADJ
ftr-420	1482	9	cantons	canton	NOUN
ftr-420	1482	10	was	be	AUX
ftr-420	1482	11	formed	form	VERB
ftr-420	1482	12	in	in	ADP
ftr-420	1482	13	1291	1291	NUM
ftr-420	1482	14	primarily	primarily	ADV
ftr-420	1482	15	as	as	ADP
ftr-420	1482	16	a	a	DET
ftr-420	1482	17	means	means	NOUN
ftr-420	1482	18	to	to	PART
ftr-420	1482	19	avoid	avoid	VERB
ftr-420	1482	20	paying	pay	VERB
ftr-420	1482	21	the	the	DET
ftr-420	1482	22	exorbitant	exorbitant	ADJ
ftr-420	1482	23	taxes	taxis	NOUN
ftr-420	1482	24	demanded	demand	VERB
ftr-420	1482	25	by	by	ADP
ftr-420	1482	26	the	the	DET
ftr-420	1482	27	habsburg	habsburg	PROPN
ftr-420	1482	28	emperor	emperor	NOUN
ftr-420	1482	29	[	[	X
ftr-420	1482	30	and	and	CCONJ
ftr-420	1482	31	that	that	SCONJ
ftr-420	1482	32	s]ince	s]ince	NOUN
ftr-420	1482	33	then	then	ADV
ftr-420	1482	34	the	the	DET
ftr-420	1482	35	swiss	swiss	PROPN
ftr-420	1482	36	have	have	AUX
ftr-420	1482	37	always	always	ADV
ftr-420	1482	38	voted	vote	VERB
ftr-420	1482	39	on	on	ADP
ftr-420	1482	40	all	all	DET
ftr-420	1482	41	taxes	taxis	NOUN
ftr-420	1482	42	.	.	PUNCT
ftr-420	1482	43	”	"	PUNCT
ftr-420	1483	1	she	she	PRON
ftr-420	1483	2	quotes	quote	VERB
ftr-420	1483	3	hans	hans	PROPN
ftr-420	1483	4	geiger	geiger	PROPN
ftr-420	1483	5	,	,	PUNCT
ftr-420	1483	6	professor	professor	NOUN
ftr-420	1483	7	of	of	ADP
ftr-420	1483	8	economics	economic	NOUN
ftr-420	1483	9	at	at	ADP
ftr-420	1483	10	the	the	DET
ftr-420	1483	11	university	university	PROPN
ftr-420	1483	12	of	of	ADP
ftr-420	1483	13	zurich	zurich	PROPN
ftr-420	1483	14	,	,	PUNCT
ftr-420	1483	15	who	who	PRON
ftr-420	1483	16	says	say	VERB
ftr-420	1483	17	that	that	SCONJ
ftr-420	1483	18	“	"	PUNCT
ftr-420	1483	19	tax	tax	NOUN
ftr-420	1483	20	evasion	evasion	NOUN
ftr-420	1483	21	is	be	AUX
ftr-420	1483	22	not	not	PART
ftr-420	1483	23	a	a	DET
ftr-420	1483	24	crime	crime	NOUN
ftr-420	1483	25	in	in	ADP
ftr-420	1483	26	switzerland	switzerland	PROPN
ftr-420	1483	27	.	.	PUNCT
ftr-420	1484	1	it	it	PRON
ftr-420	1484	2	is	be	AUX
ftr-420	1484	3	only	only	ADV
ftr-420	1484	4	a	a	DET
ftr-420	1484	5	minor	minor	ADJ
ftr-420	1484	6	offence	offence	NOUN
ftr-420	1484	7	.	.	PUNCT
ftr-420	1484	8	”	"	PUNCT
ftr-420	1485	1	i	i	PRON
ftr-420	1485	2	d.	d.	PROPN
ftr-420	1485	3	although	although	SCONJ
ftr-420	1485	4	cantonal	cantonal	ADJ
ftr-420	1485	5	tax	tax	NOUN
ftr-420	1485	6	authorities	authority	NOUN
ftr-420	1485	7	can	can	AUX
ftr-420	1485	8	not	not	PART
ftr-420	1485	9	demand	demand	VERB
ftr-420	1485	10	bank	bank	NOUN
ftr-420	1485	11	information	information	NOUN
ftr-420	1485	12	about	about	ADP
ftr-420	1485	13	a	a	DET
ftr-420	1485	14	suspected	suspect	VERB
ftr-420	1485	15	tax	tax	NOUN
ftr-420	1485	16	evader	evader	NOUN
ftr-420	1485	17	,	,	PUNCT
ftr-420	1485	18	this	this	PRON
ftr-420	1485	19	may	may	AUX
ftr-420	1485	20	not	not	PART
ftr-420	1485	21	be	be	AUX
ftr-420	1485	22	necessary	necessary	ADJ
ftr-420	1485	23	because	because	SCONJ
ftr-420	1485	24	banks	bank	NOUN
ftr-420	1485	25	levy	levy	VERB
ftr-420	1485	26	a	a	DET
ftr-420	1485	27	35	35	NUM
ftr-420	1485	28	%	%	NOUN
ftr-420	1485	29	withholding	withholding	NOUN
ftr-420	1485	30	on	on	ADP
ftr-420	1485	31	interest	interest	NOUN
ftr-420	1485	32	(	(	PUNCT
ftr-420	1485	33	except	except	SCONJ
ftr-420	1485	34	from	from	ADP
ftr-420	1485	35	retirement	retirement	NOUN
ftr-420	1485	36	funds	fund	NOUN
ftr-420	1485	37	)	)	PUNCT
ftr-420	1485	38	.	.	PUNCT
ftr-420	1486	1	i	i	PRON
ftr-420	1486	2	d.	d.	PROPN
ftr-420	1487	1	she	she	PRON
ftr-420	1487	2	notes	note	VERB
ftr-420	1487	3	that	that	SCONJ
ftr-420	1487	4	“	"	PUNCT
ftr-420	1487	5	switzerland	switzerland	PROPN
ftr-420	1487	6	has	have	VERB
ftr-420	1487	7	the	the	DET
ftr-420	1487	8	lowest	low	ADJ
ftr-420	1487	9	rate	rate	NOUN
ftr-420	1487	10	of	of	ADP
ftr-420	1487	11	tax	tax	NOUN
ftr-420	1487	12	evasion	evasion	NOUN
ftr-420	1487	13	in	in	ADP
ftr-420	1487	14	europe	europe	PROPN
ftr-420	1487	15	.	.	PUNCT
ftr-420	1487	16	”	"	PUNCT
ftr-420	1488	1	i	i	PRON
ftr-420	1488	2	d.	d.	PROPN
ftr-420	1488	3	see	see	VERB
ftr-420	1488	4	also	also	ADV
ftr-420	1488	5	rahn	rahn	PROPN
ftr-420	1488	6	&	&	CCONJ
ftr-420	1488	7	de	de	X
ftr-420	1488	8	rugy	rugy	PROPN
ftr-420	1488	9	,	,	PUNCT
ftr-420	1488	10	supra	supra	NOUN
ftr-420	1488	11	note	note	NOUN
ftr-420	1488	12	6	6	NUM
ftr-420	1488	13	,	,	PUNCT
ftr-420	1488	14	at	at	ADP
ftr-420	1488	15	¶¶	¶¶	PROPN
ftr-420	1488	16	10	10	NUM
ftr-420	1488	17	-	-	SYM
ftr-420	1488	18	12	12	NUM
ftr-420	1488	19	.	.	PUNCT
ftr-420	1489	1	195	195	NUM
ftr-420	1489	2	.	.	X
ftr-420	1490	1	see	see	VERB
ftr-420	1490	2	feld	feld	PROPN
ftr-420	1490	3	,	,	PUNCT
ftr-420	1490	4	supra	supra	PROPN
ftr-420	1490	5	note	note	PROPN
ftr-420	1490	6	53	53	NUM
ftr-420	1490	7	,	,	PUNCT
ftr-420	1490	8	at	at	ADP
ftr-420	1490	9	1183	1183	NUM
ftr-420	1490	10	,	,	PUNCT
ftr-420	1490	11	noting	note	VERB
ftr-420	1490	12	that	that	SCONJ
ftr-420	1490	13	that	that	DET
ftr-420	1490	14	switzerland	switzerland	PROPN
ftr-420	1490	15	distinguishes	distinguish	VERB
ftr-420	1490	16	between	between	ADP
ftr-420	1490	17	“	"	PUNCT
ftr-420	1490	18	tax	tax	NOUN
ftr-420	1490	19	evasion	evasion	NOUN
ftr-420	1490	20	”	"	PUNCT
ftr-420	1490	21	which	which	PRON
ftr-420	1490	22	is	be	AUX
ftr-420	1490	23	not	not	PART
ftr-420	1490	24	a	a	DET
ftr-420	1490	25	crime	crime	NOUN
ftr-420	1490	26	and	and	CCONJ
ftr-420	1490	27	“	"	PUNCT
ftr-420	1490	28	is	be	AUX
ftr-420	1490	29	treated	treat	VERB
ftr-420	1490	30	as	as	ADP
ftr-420	1490	31	contravention	contravention	NOUN
ftr-420	1490	32	of	of	ADP
ftr-420	1490	33	regulations	regulation	NOUN
ftr-420	1490	34	and	and	CCONJ
ftr-420	1490	35	punished	punish	VERB
ftr-420	1490	36	in	in	ADP
ftr-420	1490	37	an	an	DET
ftr-420	1490	38	ordinary	ordinary	ADJ
ftr-420	1490	39	civil	civil	ADJ
ftr-420	1490	40	administrative	administrative	ADJ
ftr-420	1490	41	process	process	NOUN
ftr-420	1490	42	like	like	ADP
ftr-420	1490	43	parking	parking	NOUN
ftr-420	1490	44	violations	violation	NOUN
ftr-420	1490	45	,	,	PUNCT
ftr-420	1490	46	”	"	PUNCT
ftr-420	1490	47	and	and	CCONJ
ftr-420	1490	48	“	"	PUNCT
ftr-420	1490	49	tax	tax	NOUN
ftr-420	1490	50	fraud	fraud	NOUN
ftr-420	1490	51	,	,	PUNCT
ftr-420	1490	52	”	"	PUNCT
ftr-420	1490	53	which	which	PRON
ftr-420	1490	54	is	be	AUX
ftr-420	1490	55	a	a	DET
ftr-420	1490	56	crime	crime	NOUN
ftr-420	1490	57	.	.	PUNCT
ftr-420	1491	1	he	he	PRON
ftr-420	1491	2	explains	explain	VERB
ftr-420	1491	3	that	that	SCONJ
ftr-420	1491	4	“	"	PUNCT
ftr-420	1491	5	[	[	X
ftr-420	1491	6	t]ax	t]ax	PRON
ftr-420	1491	7	fraud	fraud	NOUN
ftr-420	1491	8	exists	exist	VERB
ftr-420	1491	9	if	if	SCONJ
ftr-420	1491	10	false	false	ADJ
ftr-420	1491	11	documents	document	NOUN
ftr-420	1491	12	are	be	AUX
ftr-420	1491	13	used	use	VERB
ftr-420	1491	14	to	to	PART
ftr-420	1491	15	cheat	cheat	VERB
ftr-420	1491	16	the	the	DET
ftr-420	1491	17	tax	tax	NOUN
ftr-420	1491	18	authority	authority	NOUN
ftr-420	1491	19	,	,	PUNCT
ftr-420	1491	20	”	"	PUNCT
ftr-420	1491	21	e.g.	e.g.	ADV
ftr-420	1491	22	,	,	PUNCT
ftr-420	1491	23	a	a	DET
ftr-420	1491	24	forgery	forgery	NOUN
ftr-420	1491	25	,	,	PUNCT
ftr-420	1491	26	“	"	PUNCT
ftr-420	1491	27	while	while	SCONJ
ftr-420	1491	28	tax	tax	NOUN
ftr-420	1491	29	reporting	reporting	NOUN
ftr-420	1491	30	forms	form	NOUN
ftr-420	1491	31	are	be	AUX
ftr-420	1491	32	no	no	DET
ftr-420	1491	33	document	document	NOUN
ftr-420	1491	34	in	in	ADP
ftr-420	1491	35	this	this	DET
ftr-420	1491	36	sense	sense	NOUN
ftr-420	1491	37	.	.	PUNCT
ftr-420	1491	38	”	"	PUNCT
ftr-420	1492	1	i	i	PRON
ftr-420	1492	2	d.	d.	PROPN
ftr-420	1492	3	in	in	ADP
ftr-420	1492	4	his	his	PRON
ftr-420	1492	5	view	view	NOUN
ftr-420	1492	6	,	,	PUNCT
ftr-420	1492	7	“	"	PUNCT
ftr-420	1492	8	[	[	X
ftr-420	1492	9	t]axes	t]axes	X
ftr-420	1492	10	in	in	ADP
ftr-420	1492	11	switzerland	switzerland	PROPN
ftr-420	1492	12	are	be	AUX
ftr-420	1492	13	perceived	perceive	VERB
ftr-420	1492	14	and	and	CCONJ
ftr-420	1492	15	constructed	construct	VERB
ftr-420	1492	16	as	as	ADP
ftr-420	1492	17	prices	price	NOUN
ftr-420	1492	18	for	for	ADP
ftr-420	1492	19	public	public	ADJ
ftr-420	1492	20	services	service	NOUN
ftr-420	1492	21	,	,	PUNCT
ftr-420	1492	22	”	"	PUNCT
ftr-420	1492	23	and	and	CCONJ
ftr-420	1492	24	there	there	PRON
ftr-420	1492	25	is	be	VERB
ftr-420	1492	26	a	a	DET
ftr-420	1492	27	“	"	PUNCT
ftr-420	1492	28	partnership	partnership	NOUN
ftr-420	1492	29	between	between	ADP
ftr-420	1492	30	the	the	DET
ftr-420	1492	31	state	state	NOUN
ftr-420	1492	32	and	and	CCONJ
ftr-420	1492	33	its	its	PRON
ftr-420	1492	34	citizens	citizen	NOUN
ftr-420	1492	35	.	.	PUNCT
ftr-420	1492	36	.	.	PUNCT
ftr-420	1492	37	.	.	PUNCT
ftr-420	1492	38	.	.	PUNCT
ftr-420	1493	1	less	less	ADV
ftr-420	1493	2	severe	severe	ADJ
ftr-420	1493	3	cases	case	NOUN
ftr-420	1493	4	of	of	ADP
ftr-420	1493	5	tax	tax	NOUN
ftr-420	1493	6	evasion	evasion	NOUN
ftr-420	1493	7	are	be	AUX
ftr-420	1493	8	.	.	PUNCT
ftr-420	1493	9	.	.	PUNCT
ftr-420	1493	10	.	.	PUNCT
ftr-420	1494	1	accepted	accept	VERB
ftr-420	1494	2	as	as	ADP
ftr-420	1494	3	mistakes	mistake	NOUN
ftr-420	1494	4	that	that	PRON
ftr-420	1494	5	might	might	AUX
ftr-420	1494	6	occur	occur	VERB
ftr-420	1494	7	in	in	ADP
ftr-420	1494	8	such	such	DET
ftr-420	1494	9	a	a	DET
ftr-420	1494	10	partnership	partnership	NOUN
ftr-420	1494	11	.	.	PUNCT
ftr-420	1495	1	nobody	nobody	PRON
ftr-420	1495	2	’s	’	VERB
ftr-420	1495	3	perfect	perfect	ADJ
ftr-420	1495	4	and	and	CCONJ
ftr-420	1495	5	cheating	cheat	VERB
ftr-420	1495	6	a	a	DET
ftr-420	1495	7	little	little	ADJ
ftr-420	1495	8	bit	bit	NOUN
ftr-420	1495	9	does	do	AUX
ftr-420	1495	10	not	not	PART
ftr-420	1495	11	undermine	undermine	VERB
ftr-420	1495	12	the	the	DET
ftr-420	1495	13	basis	basis	NOUN
ftr-420	1495	14	of	of	ADP
ftr-420	1495	15	the	the	DET
ftr-420	1495	16	state	state	NOUN
ftr-420	1495	17	.	.	PUNCT
ftr-420	1495	18	”	"	PUNCT
ftr-420	1496	1	by	by	ADP
ftr-420	1496	2	contrast	contrast	NOUN
ftr-420	1496	3	“	"	PUNCT
ftr-420	1496	4	[	[	X
ftr-420	1496	5	t]ax	t]ax	ADP
ftr-420	1496	6	fraud	fraud	NOUN
ftr-420	1496	7	.	.	PUNCT
ftr-420	1496	8	.	.	PUNCT
ftr-420	1496	9	.	.	PUNCT
ftr-420	1497	1	is	be	AUX
ftr-420	1497	2	actively	actively	ADV
ftr-420	1497	3	breaching	breach	VERB
ftr-420	1497	4	the	the	DET
ftr-420	1497	5	tax	tax	NOUN
ftr-420	1497	6	contract	contract	NOUN
ftr-420	1497	7	with	with	ADP
ftr-420	1497	8	the	the	DET
ftr-420	1497	9	government	government	NOUN
ftr-420	1497	10	.	.	PUNCT
ftr-420	1497	11	”	"	PUNCT
ftr-420	1498	1	i	i	PRON
ftr-420	1498	2	d.	d.	PROPN
ftr-420	1498	3	see	see	VERB
ftr-420	1498	4	also	also	ADV
ftr-420	1498	5	erich	erich	PROPN
ftr-420	1498	6	i.	i.	PROPN
ftr-420	1498	7	peter	peter	PROPN
ftr-420	1498	8	,	,	PUNCT
ftr-420	1498	9	“	"	PUNCT
ftr-420	1498	10	reasonable	reasonable	ADJ
ftr-420	1498	11	limits	limit	NOUN
ftr-420	1498	12	of	of	ADP
ftr-420	1498	13	transparency	transparency	NOUN
ftr-420	1498	14	in	in	ADP
ftr-420	1498	15	global	global	ADJ
ftr-420	1498	16	taxation	taxation	NOUN
ftr-420	1498	17	:	:	PUNCT
ftr-420	1498	18	lessons	lesson	NOUN
ftr-420	1498	19	from	from	ADP
ftr-420	1498	20	the	the	DET
ftr-420	1498	21	swiss	swiss	ADJ
ftr-420	1498	22	experience	experience	NOUN
ftr-420	1498	23	,	,	PUNCT
ftr-420	1498	24	”	"	PUNCT
ftr-420	1498	25	tax	tax	NOUN
ftr-420	1498	26	notes	note	NOUN
ftr-420	1498	27	international	international	PROPN
ftr-420	1498	28	magazine	magazine	NOUN
ftr-420	1498	29	,	,	PUNCT
ftr-420	1498	30	nov	nov	PROPN
ftr-420	1498	31	.	.	PROPN
ftr-420	1498	32	11	11	NUM
ftr-420	1498	33	,	,	PUNCT
ftr-420	1498	34	2002	2002	NUM
ftr-420	1498	35	,	,	PUNCT
ftr-420	1498	36	at	at	ADP
ftr-420	1498	37	591	591	NUM
ftr-420	1498	38	,	,	PUNCT
ftr-420	1498	39	601	601	NUM
ftr-420	1498	40	-	-	NUM
ftr-420	1498	41	02	02	NUM
ftr-420	1498	42	,	,	PUNCT
ftr-420	1498	43	describing	describe	VERB
ftr-420	1498	44	the	the	DET
ftr-420	1498	45	distinction	distinction	NOUN
ftr-420	1498	46	between	between	ADP
ftr-420	1498	47	tax	tax	NOUN
ftr-420	1498	48	evasion	evasion	NOUN
ftr-420	1498	49	and	and	CCONJ
ftr-420	1498	50	tax	tax	NOUN
ftr-420	1498	51	fraud	fraud	NOUN
ftr-420	1498	52	under	under	ADP
ftr-420	1498	53	swiss	swiss	ADJ
ftr-420	1498	54	law	law	NOUN
ftr-420	1498	55	.	.	PUNCT
ftr-420	1499	1	in	in	ADP
ftr-420	1499	2	january	january	PROPN
ftr-420	1499	3	2003	2003	NUM
ftr-420	1499	4	,	,	PUNCT
ftr-420	1499	5	the	the	DET
ftr-420	1499	6	u.s	u.s	PROPN
ftr-420	1499	7	.	.	PROPN
ftr-420	1499	8	and	and	CCONJ
ftr-420	1499	9	switzerland	switzerland	PROPN
ftr-420	1499	10	agreed	agree	VERB
ftr-420	1499	11	that	that	SCONJ
ftr-420	1499	12	certain	certain	ADJ
ftr-420	1499	13	hypothetical	hypothetical	ADJ
ftr-420	1499	14	conduct	conduct	NOUN
ftr-420	1499	15	would	would	AUX
ftr-420	1499	16	constitute	constitute	VERB
ftr-420	1499	17	“	"	PUNCT
ftr-420	1499	18	tax	tax	NOUN
ftr-420	1499	19	fraud	fraud	NOUN
ftr-420	1499	20	or	or	CCONJ
ftr-420	1499	21	the	the	DET
ftr-420	1499	22	like	like	ADJ
ftr-420	1499	23	”	"	PUNCT
ftr-420	1499	24	within	within	ADP
ftr-420	1499	25	the	the	DET
ftr-420	1499	26	meaning	meaning	NOUN
ftr-420	1499	27	of	of	ADP
ftr-420	1499	28	article	article	NOUN
ftr-420	1499	29	26.1	26.1	NUM
ftr-420	1499	30	of	of	ADP
ftr-420	1499	31	the	the	DET
ftr-420	1499	32	swiss	swiss	PROPN
ftr-420	1499	33	-	-	PUNCT
ftr-420	1499	34	u.s	u.s	PROPN
ftr-420	1499	35	.	.	PROPN
ftr-420	1499	36	income	income	PROPN
ftr-420	1499	37	tax	tax	PROPN
ftr-420	1499	38	convention	convention	PROPN
ftr-420	1499	39	of	of	ADP
ftr-420	1499	40	oct	oct	PROPN
ftr-420	1499	41	.	.	PROPN
ftr-420	1499	42	2	2	NUM
ftr-420	1499	43	,	,	PUNCT
ftr-420	1499	44	1996	1996	NUM
ftr-420	1499	45	,	,	PUNCT
ftr-420	1499	46	and	and	CCONJ
ftr-420	1499	47	thus	thus	ADV
ftr-420	1499	48	require	require	VERB
ftr-420	1499	49	exchange	exchange	NOUN
ftr-420	1499	50	of	of	ADP
ftr-420	1499	51	information	information	NOUN
ftr-420	1499	52	.	.	PUNCT
ftr-420	1500	1	see	see	VERB
ftr-420	1500	2	mutual	mutual	ADJ
ftr-420	1500	3	agreement	agreement	NOUN
ftr-420	1500	4	of	of	ADP
ftr-420	1500	5	january	january	PROPN
ftr-420	1500	6	23	23	NUM
ftr-420	1500	7	,	,	PUNCT
ftr-420	1500	8	2000	2000	NUM
ftr-420	1500	9	,	,	PUNCT
ftr-420	1500	10	regarding	regard	VERB
ftr-420	1500	11	the	the	DET
ftr-420	1500	12	administration	administration	NOUN
ftr-420	1500	13	of	of	ADP
ftr-420	1500	14	article	article	PROPN
ftr-420	1500	15	26	26	NUM
ftr-420	1500	16	(	(	PUNCT
ftr-420	1500	17	exchange	exchange	NOUN
ftr-420	1500	18	of	of	ADP
ftr-420	1500	19	information	information	NOUN
ftr-420	1500	20	of	of	ADP
ftr-420	1500	21	the	the	DET
ftr-420	1500	22	swiss	swiss	PROPN
ftr-420	1500	23	-	-	PUNCT
ftr-420	1500	24	u.s	u.s	PROPN
ftr-420	1500	25	.	.	PROPN
ftr-420	1500	26	income	income	PROPN
ftr-420	1500	27	tax	tax	PROPN
ftr-420	1500	28	convention	convention	PROPN
ftr-420	1500	29	of	of	ADP
ftr-420	1500	30	oct	oct	PROPN
ftr-420	1500	31	.	.	PROPN
ftr-420	1500	32	2	2	NUM
ftr-420	1500	33	,	,	PUNCT
ftr-420	1500	34	1996	1996	NUM
ftr-420	1500	35	.	.	PUNCT
ftr-420	1501	1	one	one	NUM
ftr-420	1501	2	of	of	ADP
ftr-420	1501	3	the	the	DET
ftr-420	1501	4	examples	example	NOUN
ftr-420	1501	5	was	be	AUX
ftr-420	1501	6	of	of	ADP
ftr-420	1501	7	an	an	DET
ftr-420	1501	8	individual	individual	NOUN
ftr-420	1501	9	who	who	PRON
ftr-420	1501	10	maintained	maintain	VERB
ftr-420	1501	11	a	a	DET
ftr-420	1501	12	bank	bank	NOUN
ftr-420	1501	13	account	account	NOUN
ftr-420	1501	14	in	in	ADP
ftr-420	1501	15	the	the	DET
ftr-420	1501	16	other	other	ADJ
ftr-420	1501	17	country	country	NOUN
ftr-420	1501	18	into	into	ADP
ftr-420	1501	19	which	which	PRON
ftr-420	1501	20	he	he	PRON
ftr-420	1501	21	deposits	deposit	VERB
ftr-420	1501	22	income	income	NOUN
ftr-420	1501	23	taxable	taxable	ADJ
ftr-420	1501	24	in	in	ADP
ftr-420	1501	25	his	his	PRON
ftr-420	1501	26	residence	residence	NOUN
ftr-420	1501	27	country	country	NOUN
ftr-420	1501	28	.	.	PUNCT
ftr-420	1502	1	the	the	DET
ftr-420	1502	2	taxpayer	taxpayer	NOUN
ftr-420	1502	3	does	do	AUX
ftr-420	1502	4	not	not	PART
ftr-420	1502	5	file	file	VERB
ftr-420	1502	6	an	an	DET
ftr-420	1502	7	income	income	NOUN
ftr-420	1502	8	tax	tax	NOUN
ftr-420	1502	9	return	return	NOUN
ftr-420	1502	10	.	.	PUNCT
ftr-420	1503	1	he	he	PRON
ftr-420	1503	2	uses	use	VERB
ftr-420	1503	3	a	a	DET
ftr-420	1503	4	credit	credit	NOUN
ftr-420	1503	5	card	card	NOUN
ftr-420	1503	6	issued	issue	VERB
ftr-420	1503	7	in	in	ADP
ftr-420	1503	8	the	the	DET
ftr-420	1503	9	name	name	NOUN
ftr-420	1503	10	of	of	ADP
ftr-420	1503	11	a	a	DET
ftr-420	1503	12	corporation	corporation	NOUN
ftr-420	1503	13	to	to	PART
ftr-420	1503	14	withdraw	withdraw	VERB
ftr-420	1503	15	substantial	substantial	ADJ
ftr-420	1503	16	amounts	amount	NOUN
ftr-420	1503	17	form	form	VERB
ftr-420	1503	18	the	the	DET
ftr-420	1503	19	account	account	NOUN
ftr-420	1503	20	to	to	PART
ftr-420	1503	21	pay	pay	VERB
ftr-420	1503	22	his	his	PRON
ftr-420	1503	23	living	living	NOUN
ftr-420	1503	24	expenses	expense	NOUN
ftr-420	1503	25	.	.	PUNCT
ftr-420	1504	1	tax	tax	NOUN
ftr-420	1504	2	officials	official	NOUN
ftr-420	1504	3	in	in	ADP
ftr-420	1504	4	the	the	DET
ftr-420	1504	5	first	first	ADJ
ftr-420	1504	6	country	country	NOUN
ftr-420	1504	7	determine	determine	VERB
ftr-420	1504	8	that	that	SCONJ
ftr-420	1504	9	a	a	DET
ftr-420	1504	10	credit	credit	NOUN
ftr-420	1504	11	card	card	NOUN
ftr-420	1504	12	tied	tie	VERB
ftr-420	1504	13	to	to	ADP
ftr-420	1504	14	the	the	DET
ftr-420	1504	15	bank	bank	NOUN
ftr-420	1504	16	account	account	NOUN
ftr-420	1504	17	was	be	AUX
ftr-420	1504	18	used	use	VERB
ftr-420	1504	19	to	to	PART
ftr-420	1504	20	purchase	purchase	VERB
ftr-420	1504	21	numerous	numerous	ADJ
ftr-420	1504	22	personal	personal	ADJ
ftr-420	1504	23	items	item	NOUN
ftr-420	1504	24	delivered	deliver	VERB
ftr-420	1504	25	to	to	ADP
ftr-420	1504	26	the	the	DET
ftr-420	1504	27	taxpayer	taxpayer	NOUN
ftr-420	1504	28	.	.	PUNCT
ftr-420	1505	1	“	"	PUNCT
ftr-420	1505	2	when	when	SCONJ
ftr-420	1505	3	these	these	DET
ftr-420	1505	4	officials	official	NOUN
ftr-420	1505	5	ask	ask	VERB
ftr-420	1505	6	the	the	DET
ftr-420	1505	7	individual	individual	ADJ
ftr-420	1505	8	642	642	NUM
ftr-420	1505	9	florida	florida	PROPN
ftr-420	1505	10	tax	tax	NOUN
ftr-420	1505	11	review	review	NOUN
ftr-420	1505	12	[	[	X
ftr-420	1505	13	vol.6:6	vol.6:6	X
ftr-420	1505	14	a	a	DET
ftr-420	1505	15	country	country	NOUN
ftr-420	1505	16	’s	’s	PART
ftr-420	1505	17	imposition	imposition	NOUN
ftr-420	1505	18	of	of	ADP
ftr-420	1505	19	excessively	excessively	ADV
ftr-420	1505	20	high	high	ADJ
ftr-420	1505	21	taxes	taxis	NOUN
ftr-420	1505	22	.	.	PUNCT
ftr-420	1506	1	thus	thus	ADV
ftr-420	1506	2	,	,	PUNCT
ftr-420	1506	3	such	such	ADJ
ftr-420	1506	4	countries	country	NOUN
ftr-420	1506	5	may	may	AUX
ftr-420	1506	6	consider	consider	VERB
ftr-420	1506	7	that	that	DET
ftr-420	1506	8	automatic	automatic	ADJ
ftr-420	1506	9	information	information	NOUN
ftr-420	1506	10	sharing	sharing	NOUN
ftr-420	1506	11	is	be	AUX
ftr-420	1506	12	an	an	DET
ftr-420	1506	13	excessive	excessive	ADJ
ftr-420	1506	14	invasion	invasion	NOUN
ftr-420	1506	15	of	of	ADP
ftr-420	1506	16	privacy	privacy	NOUN
ftr-420	1506	17	when	when	SCONJ
ftr-420	1506	18	used	use	VERB
ftr-420	1506	19	to	to	PART
ftr-420	1506	20	identify	identify	VERB
ftr-420	1506	21	“	"	PUNCT
ftr-420	1506	22	mere	mere	ADJ
ftr-420	1506	23	”	"	PUNCT
ftr-420	1506	24	tax	tax	NOUN
ftr-420	1506	25	evasion	evasion	NOUN
ftr-420	1506	26	.	.	PUNCT
ftr-420	1507	1	such	such	DET
ftr-420	1507	2	a	a	DET
ftr-420	1507	3	country	country	NOUN
ftr-420	1507	4	might	might	AUX
ftr-420	1507	5	find	find	VERB
ftr-420	1507	6	it196	it196	PROPN
ftr-420	1507	7	distasteful	distasteful	ADJ
ftr-420	1507	8	to	to	PART
ftr-420	1507	9	engage	engage	VERB
ftr-420	1507	10	in	in	ADP
ftr-420	1507	11	automatic	automatic	ADJ
ftr-420	1507	12	information	information	NOUN
ftr-420	1507	13	sharing	sharing	NOUN
ftr-420	1507	14	regarding	regard	VERB
ftr-420	1507	15	american	american	ADJ
ftr-420	1507	16	or	or	CCONJ
ftr-420	1507	17	european	european	ADJ
ftr-420	1507	18	taxpayers	taxpayer	NOUN
ftr-420	1507	19	with	with	ADP
ftr-420	1507	20	the	the	DET
ftr-420	1507	21	respective	respective	ADJ
ftr-420	1507	22	home	home	NOUN
ftr-420	1507	23	government	government	NOUN
ftr-420	1507	24	and	and	CCONJ
ftr-420	1507	25	may	may	AUX
ftr-420	1507	26	argue	argue	VERB
ftr-420	1507	27	that	that	SCONJ
ftr-420	1507	28	it	it	PRON
ftr-420	1507	29	is	be	AUX
ftr-420	1507	30	under	under	ADP
ftr-420	1507	31	no	no	DET
ftr-420	1507	32	obligation	obligation	NOUN
ftr-420	1507	33	to	to	PART
ftr-420	1507	34	do	do	AUX
ftr-420	1507	35	so.197	so.197	NOUN
ftr-420	1507	36	in	in	ADP
ftr-420	1507	37	some	some	DET
ftr-420	1507	38	cases	case	NOUN
ftr-420	1507	39	,	,	PUNCT
ftr-420	1507	40	one	one	PRON
ftr-420	1507	41	might	might	AUX
ftr-420	1507	42	question	question	VERB
ftr-420	1507	43	whether	whether	SCONJ
ftr-420	1507	44	a	a	DET
ftr-420	1507	45	particular	particular	ADJ
ftr-420	1507	46	tax	tax	NOUN
ftr-420	1507	47	haven	haven	NOUN
ftr-420	1507	48	country	country	NOUN
ftr-420	1507	49	sincerely	sincerely	ADV
ftr-420	1507	50	holds	hold	VERB
ftr-420	1507	51	this	this	DET
ftr-420	1507	52	view	view	NOUN
ftr-420	1507	53	or	or	CCONJ
ftr-420	1507	54	whether	whether	SCONJ
ftr-420	1507	55	this	this	PRON
ftr-420	1507	56	is	be	AUX
ftr-420	1507	57	merely	merely	ADV
ftr-420	1507	58	a	a	DET
ftr-420	1507	59	convenient	convenient	ADJ
ftr-420	1507	60	justification	justification	NOUN
ftr-420	1507	61	for	for	ADP
ftr-420	1507	62	actions	action	NOUN
ftr-420	1507	63	taken	take	VERB
ftr-420	1507	64	out	out	ADP
ftr-420	1507	65	of	of	ADP
ftr-420	1507	66	economic	economic	ADJ
ftr-420	1507	67	self	self	NOUN
ftr-420	1507	68	-	-	PUNCT
ftr-420	1507	69	interest	interest	NOUN
ftr-420	1507	70	.	.	PUNCT
ftr-420	1508	1	in	in	ADP
ftr-420	1508	2	any	any	DET
ftr-420	1508	3	event	event	NOUN
ftr-420	1508	4	,	,	PUNCT
ftr-420	1508	5	the	the	DET
ftr-420	1508	6	tax	tax	NOUN
ftr-420	1508	7	haven	haven	NOUN
ftr-420	1508	8	does	do	AUX
ftr-420	1508	9	not	not	PART
ftr-420	1508	10	have	have	VERB
ftr-420	1508	11	a	a	DET
ftr-420	1508	12	convincing	convincing	ADJ
ftr-420	1508	13	reason	reason	NOUN
ftr-420	1508	14	for	for	ADP
ftr-420	1508	15	refusing	refuse	VERB
ftr-420	1508	16	to	to	PART
ftr-420	1508	17	exchange	exchange	VERB
ftr-420	1508	18	information	information	NOUN
ftr-420	1508	19	routinely	routinely	ADV
ftr-420	1508	20	with	with	ADP
ftr-420	1508	21	a	a	DET
ftr-420	1508	22	residence	residence	NOUN
ftr-420	1508	23	country	country	NOUN
ftr-420	1508	24	with	with	ADP
ftr-420	1508	25	a	a	DET
ftr-420	1508	26	democratic	democratic	ADJ
ftr-420	1508	27	political	political	ADJ
ftr-420	1508	28	system	system	NOUN
ftr-420	1508	29	and	and	CCONJ
ftr-420	1508	30	a	a	DET
ftr-420	1508	31	constitution	constitution	NOUN
ftr-420	1508	32	that	that	PRON
ftr-420	1508	33	limits	limit	VERB
ftr-420	1508	34	government	government	NOUN
ftr-420	1508	35	powers	power	NOUN
ftr-420	1508	36	and	and	CCONJ
ftr-420	1508	37	is	be	AUX
ftr-420	1508	38	interpreted	interpret	VERB
ftr-420	1508	39	by	by	ADP
ftr-420	1508	40	an	an	DET
ftr-420	1508	41	independent	independent	ADJ
ftr-420	1508	42	judiciary	judiciary	NOUN
ftr-420	1508	43	,	,	PUNCT
ftr-420	1508	44	such	such	ADJ
ftr-420	1508	45	as	as	ADP
ftr-420	1508	46	the	the	DET
ftr-420	1508	47	united	united	PROPN
ftr-420	1508	48	states	states	PROPN
ftr-420	1508	49	.	.	PUNCT
ftr-420	1509	1	reasonable	reasonable	ADJ
ftr-420	1509	2	people	people	NOUN
ftr-420	1509	3	may	may	AUX
ftr-420	1509	4	differ	differ	VERB
ftr-420	1509	5	as	as	ADP
ftr-420	1509	6	to	to	ADP
ftr-420	1509	7	whether	whether	SCONJ
ftr-420	1509	8	the	the	DET
ftr-420	1509	9	u.s	u.s	PROPN
ftr-420	1509	10	.	.	PROPN
ftr-420	1509	11	government	government	NOUN
ftr-420	1509	12	should	should	AUX
ftr-420	1509	13	subordinate	subordinate	VERB
ftr-420	1509	14	the	the	DET
ftr-420	1509	15	privacy	privacy	NOUN
ftr-420	1509	16	rights	right	NOUN
ftr-420	1509	17	of	of	ADP
ftr-420	1509	18	its	its	PRON
ftr-420	1509	19	taxpayers	taxpayer	NOUN
ftr-420	1509	20	to	to	ADP
ftr-420	1509	21	the	the	DET
ftr-420	1509	22	needs	need	NOUN
ftr-420	1509	23	of	of	ADP
ftr-420	1509	24	tax	tax	NOUN
ftr-420	1509	25	enforcement	enforcement	NOUN
ftr-420	1509	26	by	by	ADP
ftr-420	1509	27	requiring	require	VERB
ftr-420	1509	28	routine	routine	ADJ
ftr-420	1509	29	reporting	reporting	NOUN
ftr-420	1509	30	of	of	ADP
ftr-420	1509	31	their	their	PRON
ftr-420	1509	32	bank	bank	NOUN
ftr-420	1509	33	deposit	deposit	NOUN
ftr-420	1509	34	interest	interest	NOUN
ftr-420	1509	35	.	.	PUNCT
ftr-420	1510	1	but	but	CCONJ
ftr-420	1510	2	whether	whether	SCONJ
ftr-420	1510	3	he	he	PRON
ftr-420	1510	4	owns	own	VERB
ftr-420	1510	5	or	or	CCONJ
ftr-420	1510	6	controls	control	VERB
ftr-420	1510	7	the	the	DET
ftr-420	1510	8	bank	bank	NOUN
ftr-420	1510	9	account	account	NOUN
ftr-420	1510	10	,	,	PUNCT
ftr-420	1510	11	the	the	DET
ftr-420	1510	12	individual	individual	NOUN
ftr-420	1510	13	does	do	AUX
ftr-420	1510	14	not	not	PART
ftr-420	1510	15	acknowledge	acknowledge	VERB
ftr-420	1510	16	any	any	DET
ftr-420	1510	17	interest	interest	NOUN
ftr-420	1510	18	in	in	ADP
ftr-420	1510	19	the	the	DET
ftr-420	1510	20	corporation	corporation	NOUN
ftr-420	1510	21	or	or	CCONJ
ftr-420	1510	22	the	the	DET
ftr-420	1510	23	bank	bank	NOUN
ftr-420	1510	24	account	account	NOUN
ftr-420	1510	25	,	,	PUNCT
ftr-420	1510	26	and	and	CCONJ
ftr-420	1510	27	provides	provide	VERB
ftr-420	1510	28	no	no	DET
ftr-420	1510	29	explanation	explanation	NOUN
ftr-420	1510	30	regarding	regard	VERB
ftr-420	1510	31	the	the	DET
ftr-420	1510	32	source	source	NOUN
ftr-420	1510	33	of	of	ADP
ftr-420	1510	34	the	the	DET
ftr-420	1510	35	funds	fund	NOUN
ftr-420	1510	36	in	in	ADP
ftr-420	1510	37	the	the	DET
ftr-420	1510	38	bank	bank	NOUN
ftr-420	1510	39	account	account	NOUN
ftr-420	1510	40	.	.	PUNCT
ftr-420	1510	41	”	"	PUNCT
ftr-420	1511	1	i	i	PRON
ftr-420	1511	2	d.	d.	PROPN
ftr-420	1511	3	,	,	PUNCT
ftr-420	1511	4	hypothetical	hypothetical	ADJ
ftr-420	1511	5	12	12	NUM
ftr-420	1511	6	.	.	PUNCT
ftr-420	1511	7	see	see	VERB
ftr-420	1511	8	robert	robert	PROPN
ftr-420	1511	9	goulder	goulder	PROPN
ftr-420	1511	10	,	,	PUNCT
ftr-420	1511	11	“	"	PUNCT
ftr-420	1511	12	former	former	ADJ
ftr-420	1511	13	treasury	treasury	NOUN
ftr-420	1511	14	official	official	NOUN
ftr-420	1511	15	notes	note	VERB
ftr-420	1511	16	problems	problem	NOUN
ftr-420	1511	17	with	with	ADP
ftr-420	1511	18	swiss	swiss	ADJ
ftr-420	1511	19	information	information	NOUN
ftr-420	1511	20	exchange	exchange	NOUN
ftr-420	1511	21	,	,	PUNCT
ftr-420	1511	22	”	"	PUNCT
ftr-420	1511	23	tax	tax	NOUN
ftr-420	1511	24	notes	note	NOUN
ftr-420	1511	25	international	international	ADJ
ftr-420	1511	26	magazine	magazine	NOUN
ftr-420	1511	27	,	,	PUNCT
ftr-420	1511	28	may	may	AUX
ftr-420	1511	29	19	19	NUM
ftr-420	1511	30	,	,	PUNCT
ftr-420	1511	31	2003	2003	NUM
ftr-420	1511	32	,	,	PUNCT
ftr-420	1511	33	663	663	NUM
ftr-420	1511	34	,	,	PUNCT
ftr-420	1511	35	pointing	point	VERB
ftr-420	1511	36	out	out	ADP
ftr-420	1511	37	that	that	SCONJ
ftr-420	1511	38	the	the	DET
ftr-420	1511	39	new	new	ADJ
ftr-420	1511	40	agreement	agreement	NOUN
ftr-420	1511	41	“	"	PUNCT
ftr-420	1511	42	does	do	AUX
ftr-420	1511	43	not	not	PART
ftr-420	1511	44	provide	provide	VERB
ftr-420	1511	45	for	for	ADP
ftr-420	1511	46	swiss	swiss	ADJ
ftr-420	1511	47	cooperation	cooperation	NOUN
ftr-420	1511	48	in	in	ADP
ftr-420	1511	49	civil	civil	ADJ
ftr-420	1511	50	tax	tax	NOUN
ftr-420	1511	51	matters	matter	NOUN
ftr-420	1511	52	,	,	PUNCT
ftr-420	1511	53	and	and	CCONJ
ftr-420	1511	54	fails	fail	VERB
ftr-420	1511	55	to	to	PART
ftr-420	1511	56	cover	cover	VERB
ftr-420	1511	57	all	all	DET
ftr-420	1511	58	criminal	criminal	ADJ
ftr-420	1511	59	tax	tax	NOUN
ftr-420	1511	60	matters	matter	NOUN
ftr-420	1511	61	.	.	PUNCT
ftr-420	1511	62	”	"	PUNCT
ftr-420	1512	1	196	196	NUM
ftr-420	1512	2	.	.	PUNCT
ftr-420	1513	1	see	see	VERB
ftr-420	1513	2	peter	peter	PROPN
ftr-420	1513	3	,	,	PUNCT
ftr-420	1513	4	supra	supra	PROPN
ftr-420	1513	5	note	note	PROPN
ftr-420	1513	6	194	194	NUM
ftr-420	1513	7	,	,	PUNCT
ftr-420	1513	8	at	at	ADP
ftr-420	1513	9	635	635	NUM
ftr-420	1513	10	,	,	PUNCT
ftr-420	1513	11	arguing	argue	VERB
ftr-420	1513	12	that	that	SCONJ
ftr-420	1513	13	“	"	PUNCT
ftr-420	1513	14	there	there	PRON
ftr-420	1513	15	should	should	AUX
ftr-420	1513	16	be	be	AUX
ftr-420	1513	17	no	no	DET
ftr-420	1513	18	exchange	exchange	NOUN
ftr-420	1513	19	of	of	ADP
ftr-420	1513	20	information	information	NOUN
ftr-420	1513	21	in	in	ADP
ftr-420	1513	22	a	a	DET
ftr-420	1513	23	case	case	NOUN
ftr-420	1513	24	of	of	ADP
ftr-420	1513	25	mere	mere	ADJ
ftr-420	1513	26	tax	tax	NOUN
ftr-420	1513	27	evasion	evasion	NOUN
ftr-420	1513	28	since	since	SCONJ
ftr-420	1513	29	this	this	DET
ftr-420	1513	30	offense	offense	NOUN
ftr-420	1513	31	does	do	AUX
ftr-420	1513	32	not	not	PART
ftr-420	1513	33	represent	represent	VERB
ftr-420	1513	34	a	a	DET
ftr-420	1513	35	crime	crime	NOUN
ftr-420	1513	36	under	under	ADP
ftr-420	1513	37	swiss	swiss	ADJ
ftr-420	1513	38	law	law	NOUN
ftr-420	1513	39	.	.	PUNCT
ftr-420	1513	40	”	"	PUNCT
ftr-420	1514	1	see	see	VERB
ftr-420	1514	2	also	also	ADV
ftr-420	1514	3	task	task	NOUN
ftr-420	1514	4	force	force	NOUN
ftr-420	1514	5	,	,	PUNCT
ftr-420	1514	6	supra	supra	PROPN
ftr-420	1514	7	note	note	NOUN
ftr-420	1514	8	76	76	NUM
ftr-420	1514	9	,	,	PUNCT
ftr-420	1514	10	at	at	ADP
ftr-420	1514	11	¶	¶	PROPN
ftr-420	1514	12	129	129	NUM
ftr-420	1514	13	,	,	PUNCT
ftr-420	1514	14	stating	state	VERB
ftr-420	1514	15	that	that	SCONJ
ftr-420	1514	16	:	:	PUNCT
ftr-420	1514	17	“	"	PUNCT
ftr-420	1514	18	the	the	DET
ftr-420	1514	19	dual	dual	ADJ
ftr-420	1514	20	criminality	criminality	NOUN
ftr-420	1514	21	principle	principle	NOUN
ftr-420	1514	22	should	should	AUX
ftr-420	1514	23	be	be	AUX
ftr-420	1514	24	honored	honor	VERB
ftr-420	1514	25	.	.	PUNCT
ftr-420	1514	26	.	.	PUNCT
ftr-420	1515	1	.	.	PUNCT
ftr-420	1516	1	countries	country	NOUN
ftr-420	1516	2	that	that	PRON
ftr-420	1516	3	honor	honor	VERB
ftr-420	1516	4	requests	request	NOUN
ftr-420	1516	5	for	for	ADP
ftr-420	1516	6	information	information	NOUN
ftr-420	1516	7	about	about	ADP
ftr-420	1516	8	criminals	criminal	NOUN
ftr-420	1516	9	and	and	CCONJ
ftr-420	1516	10	terrorists	terrorist	NOUN
ftr-420	1516	11	should	should	AUX
ftr-420	1516	12	not	not	PART
ftr-420	1516	13	be	be	AUX
ftr-420	1516	14	harassed	harass	VERB
ftr-420	1516	15	or	or	CCONJ
ftr-420	1516	16	sanctioned	sanction	VERB
ftr-420	1516	17	because	because	SCONJ
ftr-420	1516	18	they	they	PRON
ftr-420	1516	19	honor	honor	VERB
ftr-420	1516	20	financial	financial	ADJ
ftr-420	1516	21	privacy	privacy	NOUN
ftr-420	1516	22	in	in	ADP
ftr-420	1516	23	civil	civil	ADJ
ftr-420	1516	24	controversies	controversy	NOUN
ftr-420	1516	25	or	or	CCONJ
ftr-420	1516	26	matters	matter	NOUN
ftr-420	1516	27	that	that	PRON
ftr-420	1516	28	are	be	AUX
ftr-420	1516	29	not	not	PART
ftr-420	1516	30	a	a	DET
ftr-420	1516	31	crime	crime	NOUN
ftr-420	1516	32	in	in	ADP
ftr-420	1516	33	their	their	PRON
ftr-420	1516	34	jurisdictions	jurisdiction	NOUN
ftr-420	1516	35	(	(	PUNCT
ftr-420	1516	36	e.g.	e.g.	ADV
ftr-420	1516	37	,	,	PUNCT
ftr-420	1516	38	tax	tax	NOUN
ftr-420	1516	39	evasion	evasion	NOUN
ftr-420	1516	40	)	)	PUNCT
ftr-420	1516	41	.	.	PUNCT
ftr-420	1516	42	”	"	PUNCT
ftr-420	1517	1	see	see	VERB
ftr-420	1517	2	also	also	ADV
ftr-420	1517	3	burton	burton	PROPN
ftr-420	1517	4	,	,	PUNCT
ftr-420	1517	5	supra	supra	PROPN
ftr-420	1517	6	note	note	PROPN
ftr-420	1517	7	28	28	NUM
ftr-420	1517	8	,	,	PUNCT
ftr-420	1517	9	at	at	ADP
ftr-420	1517	10	18	18	NUM
ftr-420	1517	11	,	,	PUNCT
ftr-420	1517	12	27	27	NUM
ftr-420	1517	13	.	.	NOUN
ftr-420	1517	14	197	197	NUM
ftr-420	1517	15	.	.	PUNCT
ftr-420	1518	1	the	the	DET
ftr-420	1518	2	convention	convention	NOUN
ftr-420	1518	3	of	of	ADP
ftr-420	1518	4	privacy	privacy	NOUN
ftr-420	1518	5	and	and	CCONJ
ftr-420	1518	6	information	information	NOUN
ftr-420	1518	7	exchange	exchange	NOUN
ftr-420	1518	8	proposed	propose	VERB
ftr-420	1518	9	by	by	ADP
ftr-420	1518	10	the	the	DET
ftr-420	1518	11	task	task	NOUN
ftr-420	1518	12	force	force	NOUN
ftr-420	1518	13	on	on	ADP
ftr-420	1518	14	information	information	NOUN
ftr-420	1518	15	exchange	exchange	NOUN
ftr-420	1518	16	and	and	CCONJ
ftr-420	1518	17	financial	financial	ADJ
ftr-420	1518	18	privacy	privacy	NOUN
ftr-420	1518	19	,	,	PUNCT
ftr-420	1518	20	see	see	VERB
ftr-420	1518	21	supra	supra	PROPN
ftr-420	1518	22	note	note	PROPN
ftr-420	1518	23	76	76	NUM
ftr-420	1518	24	,	,	PUNCT
ftr-420	1518	25	would	would	AUX
ftr-420	1518	26	provide	provide	VERB
ftr-420	1518	27	that	that	DET
ftr-420	1518	28	information	information	NOUN
ftr-420	1518	29	obtained	obtain	VERB
ftr-420	1518	30	under	under	ADP
ftr-420	1518	31	the	the	DET
ftr-420	1518	32	convention	convention	NOUN
ftr-420	1518	33	be	be	AUX
ftr-420	1518	34	used	use	VERB
ftr-420	1518	35	by	by	ADP
ftr-420	1518	36	a	a	DET
ftr-420	1518	37	member	member	NOUN
ftr-420	1518	38	government	government	NOUN
ftr-420	1518	39	for	for	ADP
ftr-420	1518	40	no	no	DET
ftr-420	1518	41	purpose	purpose	NOUN
ftr-420	1518	42	other	other	ADJ
ftr-420	1518	43	than	than	ADP
ftr-420	1518	44	“	"	PUNCT
ftr-420	1518	45	national	national	ADJ
ftr-420	1518	46	security	security	NOUN
ftr-420	1518	47	,	,	PUNCT
ftr-420	1518	48	”	"	PUNCT
ftr-420	1518	49	defense	defense	NOUN
ftr-420	1518	50	against	against	ADP
ftr-420	1518	51	terrorism	terrorism	NOUN
ftr-420	1518	52	or	or	CCONJ
ftr-420	1518	53	“	"	PUNCT
ftr-420	1518	54	to	to	PART
ftr-420	1518	55	detect	detect	VERB
ftr-420	1518	56	,	,	PUNCT
ftr-420	1518	57	prevent	prevent	VERB
ftr-420	1518	58	or	or	CCONJ
ftr-420	1518	59	defend	defend	VERB
ftr-420	1518	60	against	against	ADP
ftr-420	1518	61	serious	serious	ADJ
ftr-420	1518	62	ordinary	ordinary	ADJ
ftr-420	1518	63	law	law	NOUN
ftr-420	1518	64	crimes	crime	NOUN
ftr-420	1518	65	and	and	CCONJ
ftr-420	1518	66	to	to	PART
ftr-420	1518	67	apprehend	apprehend	VERB
ftr-420	1518	68	persons	person	NOUN
ftr-420	1518	69	who	who	PRON
ftr-420	1518	70	have	have	AUX
ftr-420	1518	71	committed	commit	VERB
ftr-420	1518	72	serious	serious	ADJ
ftr-420	1518	73	ordinary	ordinary	ADJ
ftr-420	1518	74	law	law	NOUN
ftr-420	1518	75	crimes	crime	NOUN
ftr-420	1518	76	.	.	PUNCT
ftr-420	1518	77	”	"	PUNCT
ftr-420	1519	1	article	article	PROPN
ftr-420	1519	2	iii	iii	PROPN
ftr-420	1519	3	,	,	PUNCT
ftr-420	1519	4	¶	¶	X
ftr-420	1519	5	(	(	PUNCT
ftr-420	1519	6	1	1	NUM
ftr-420	1519	7	)	)	PUNCT
ftr-420	1519	8	.	.	PUNCT
ftr-420	1520	1	the	the	DET
ftr-420	1520	2	convention	convention	NOUN
ftr-420	1520	3	defines	define	VERB
ftr-420	1520	4	a	a	DET
ftr-420	1520	5	serious	serious	ADJ
ftr-420	1520	6	ordinary	ordinary	ADJ
ftr-420	1520	7	crime	crime	NOUN
ftr-420	1520	8	as	as	ADP
ftr-420	1520	9	“	"	PUNCT
ftr-420	1520	10	conduct	conduct	NOUN
ftr-420	1520	11	that	that	SCONJ
ftr-420	1520	12	(	(	PUNCT
ftr-420	1520	13	a	a	X
ftr-420	1520	14	)	)	PUNCT
ftr-420	1520	15	constitutes	constitute	VERB
ftr-420	1520	16	an	an	DET
ftr-420	1520	17	offence	offence	NOUN
ftr-420	1520	18	in	in	ADP
ftr-420	1520	19	all	all	DET
ftr-420	1520	20	member	member	NOUN
ftr-420	1520	21	states	state	NOUN
ftr-420	1520	22	and	and	CCONJ
ftr-420	1520	23	(	(	PUNCT
ftr-420	1520	24	b	b	X
ftr-420	1520	25	)	)	PUNCT
ftr-420	1520	26	is	be	AUX
ftr-420	1520	27	punishable	punishable	ADJ
ftr-420	1520	28	by	by	ADP
ftr-420	1520	29	a	a	DET
ftr-420	1520	30	maximum	maximum	ADJ
ftr-420	1520	31	deprivation	deprivation	NOUN
ftr-420	1520	32	of	of	ADP
ftr-420	1520	33	liberty	liberty	NOUN
ftr-420	1520	34	of	of	ADP
ftr-420	1520	35	four	four	NUM
ftr-420	1520	36	years	year	NOUN
ftr-420	1520	37	or	or	CCONJ
ftr-420	1520	38	more	more	ADJ
ftr-420	1520	39	in	in	ADP
ftr-420	1520	40	all	all	DET
ftr-420	1520	41	member	member	NOUN
ftr-420	1520	42	states	state	NOUN
ftr-420	1520	43	.	.	PUNCT
ftr-420	1520	44	”	"	PUNCT
ftr-420	1521	1	art	art	NOUN
ftr-420	1521	2	.	.	PUNCT
ftr-420	1522	1	4	4	NUM
ftr-420	1522	2	,	,	PUNCT
ftr-420	1522	3	¶	¶	NOUN
ftr-420	1522	4	6	6	NUM
ftr-420	1522	5	.	.	PUNCT
ftr-420	1523	1	the	the	DET
ftr-420	1523	2	penalty	penalty	NOUN
ftr-420	1523	3	under	under	ADP
ftr-420	1523	4	irc	irc	PROPN
ftr-420	1523	5	§	§	PROPN
ftr-420	1523	6	7206(1	7206(1	NUM
ftr-420	1523	7	)	)	PUNCT
ftr-420	1523	8	for	for	ADP
ftr-420	1523	9	willfully	willfully	ADV
ftr-420	1523	10	making	make	VERB
ftr-420	1523	11	statements	statement	NOUN
ftr-420	1523	12	on	on	ADP
ftr-420	1523	13	a	a	DET
ftr-420	1523	14	tax	tax	NOUN
ftr-420	1523	15	return	return	NOUN
ftr-420	1523	16	that	that	PRON
ftr-420	1523	17	the	the	DET
ftr-420	1523	18	taxpayer	taxpayer	NOUN
ftr-420	1523	19	does	do	AUX
ftr-420	1523	20	not	not	PART
ftr-420	1523	21	believe	believe	VERB
ftr-420	1523	22	to	to	PART
ftr-420	1523	23	be	be	AUX
ftr-420	1523	24	true	true	ADJ
ftr-420	1523	25	is	be	AUX
ftr-420	1523	26	a	a	DET
ftr-420	1523	27	fine	fine	NOUN
ftr-420	1523	28	of	of	ADP
ftr-420	1523	29	not	not	PART
ftr-420	1523	30	more	more	ADJ
ftr-420	1523	31	than	than	ADP
ftr-420	1523	32	$	$	SYM
ftr-420	1523	33	100,000	100,000	NUM
ftr-420	1523	34	and/or	and/or	CCONJ
ftr-420	1523	35	imprisonment	imprisonment	NOUN
ftr-420	1523	36	of	of	ADP
ftr-420	1523	37	not	not	PART
ftr-420	1523	38	more	more	ADJ
ftr-420	1523	39	than	than	ADP
ftr-420	1523	40	3	3	NUM
ftr-420	1523	41	years	year	NOUN
ftr-420	1523	42	.	.	PUNCT
ftr-420	1524	1	however	however	ADV
ftr-420	1524	2	,	,	PUNCT
ftr-420	1524	3	“	"	PUNCT
ftr-420	1524	4	a	a	DET
ftr-420	1524	5	person	person	NOUN
ftr-420	1524	6	who	who	PRON
ftr-420	1524	7	willfully	willfully	ADV
ftr-420	1524	8	attempts	attempt	VERB
ftr-420	1524	9	in	in	ADP
ftr-420	1524	10	any	any	DET
ftr-420	1524	11	manner	manner	NOUN
ftr-420	1524	12	to	to	PART
ftr-420	1524	13	evade	evade	VERB
ftr-420	1524	14	or	or	CCONJ
ftr-420	1524	15	defeat	defeat	NOUN
ftr-420	1524	16	.	.	PUNCT
ftr-420	1524	17	.	.	PUNCT
ftr-420	1524	18	.	.	PUNCT
ftr-420	1525	1	tax	tax	NOUN
ftr-420	1525	2	.	.	PUNCT
ftr-420	1525	3	.	.	PUNCT
ftr-420	1526	1	.	.	PUNCT
ftr-420	1527	1	or	or	CCONJ
ftr-420	1527	2	the	the	DET
ftr-420	1527	3	payment	payment	NOUN
ftr-420	1527	4	thereof	thereof	ADV
ftr-420	1527	5	,	,	PUNCT
ftr-420	1527	6	”	"	PUNCT
ftr-420	1527	7	is	be	AUX
ftr-420	1527	8	subject	subject	ADJ
ftr-420	1527	9	to	to	ADP
ftr-420	1527	10	a	a	DET
ftr-420	1527	11	penalty	penalty	NOUN
ftr-420	1527	12	of	of	ADP
ftr-420	1527	13	not	not	PART
ftr-420	1527	14	more	more	ADJ
ftr-420	1527	15	than	than	ADP
ftr-420	1527	16	$	$	SYM
ftr-420	1527	17	100,000	100,000	NUM
ftr-420	1527	18	and/or	and/or	CCONJ
ftr-420	1527	19	imprisonment	imprisonment	NOUN
ftr-420	1527	20	of	of	ADP
ftr-420	1527	21	not	not	PART
ftr-420	1527	22	more	more	ADJ
ftr-420	1527	23	than	than	ADP
ftr-420	1527	24	5	5	NUM
ftr-420	1527	25	years	year	NOUN
ftr-420	1527	26	or	or	CCONJ
ftr-420	1527	27	both	both	PRON
ftr-420	1527	28	.	.	PUNCT
ftr-420	1528	1	section	section	NOUN
ftr-420	1528	2	7201	7201	NUM
ftr-420	1528	3	.	.	PUNCT
ftr-420	1529	1	2004	2004	NUM
ftr-420	1529	2	]	]	PUNCT
ftr-420	1529	3	sharing	share	VERB
ftr-420	1529	4	bank	bank	NOUN
ftr-420	1529	5	deposit	deposit	NOUN
ftr-420	1529	6	information	information	NOUN
ftr-420	1529	7	with	with	ADP
ftr-420	1529	8	other	other	ADJ
ftr-420	1529	9	countries	country	NOUN
ftr-420	1529	10	648	648	NUM
ftr-420	1529	11	there	there	PRON
ftr-420	1529	12	surely	surely	ADV
ftr-420	1529	13	is	be	AUX
ftr-420	1529	14	no	no	DET
ftr-420	1529	15	international	international	ADJ
ftr-420	1529	16	consensus	consensus	NOUN
ftr-420	1529	17	that	that	SCONJ
ftr-420	1529	18	the	the	DET
ftr-420	1529	19	u.s	u.s	PROPN
ftr-420	1529	20	.	.	PROPN
ftr-420	1529	21	approach	approach	NOUN
ftr-420	1529	22	is	be	AUX
ftr-420	1529	23	a	a	DET
ftr-420	1529	24	violation	violation	NOUN
ftr-420	1529	25	of	of	ADP
ftr-420	1529	26	human	human	ADJ
ftr-420	1529	27	rights	right	NOUN
ftr-420	1529	28	,	,	PUNCT
ftr-420	1529	29	which	which	PRON
ftr-420	1529	30	would	would	AUX
ftr-420	1529	31	justify	justify	VERB
ftr-420	1529	32	outside	outside	ADP
ftr-420	1529	33	intervention	intervention	NOUN
ftr-420	1529	34	.	.	PUNCT
ftr-420	1530	1	moreover	moreover	ADV
ftr-420	1530	2	,	,	PUNCT
ftr-420	1530	3	aggrieved	aggrieved	ADJ
ftr-420	1530	4	u.s	u.s	PROPN
ftr-420	1530	5	.	.	PROPN
ftr-420	1530	6	individuals	individual	NOUN
ftr-420	1530	7	have	have	VERB
ftr-420	1530	8	opportunities	opportunity	NOUN
ftr-420	1530	9	to	to	PART
ftr-420	1530	10	debate	debate	VERB
ftr-420	1530	11	and	and	CCONJ
ftr-420	1530	12	challenge	challenge	VERB
ftr-420	1530	13	the	the	DET
ftr-420	1530	14	u.s	u.s	PROPN
ftr-420	1530	15	.	.	PROPN
ftr-420	1530	16	government	government	PROPN
ftr-420	1530	17	’s	’s	PART
ftr-420	1530	18	approach	approach	NOUN
ftr-420	1530	19	through	through	ADP
ftr-420	1530	20	the	the	DET
ftr-420	1530	21	american	american	ADJ
ftr-420	1530	22	political	political	ADJ
ftr-420	1530	23	or	or	CCONJ
ftr-420	1530	24	legal	legal	ADJ
ftr-420	1530	25	system	system	NOUN
ftr-420	1530	26	.	.	PUNCT
ftr-420	1531	1	instead	instead	ADV
ftr-420	1531	2	,	,	PUNCT
ftr-420	1531	3	tax	tax	NOUN
ftr-420	1531	4	havens	haven	NOUN
ftr-420	1531	5	offer	offer	VERB
ftr-420	1531	6	the	the	DET
ftr-420	1531	7	u.s	u.s	PROPN
ftr-420	1531	8	.	.	PROPN
ftr-420	1531	9	depositor	depositor	NOUN
ftr-420	1531	10	with	with	ADP
ftr-420	1531	11	a	a	DET
ftr-420	1531	12	means	means	NOUN
ftr-420	1531	13	to	to	PART
ftr-420	1531	14	bypass	bypass	VERB
ftr-420	1531	15	the	the	DET
ftr-420	1531	16	irs	irs	PROPN
ftr-420	1531	17	information	information	NOUN
ftr-420	1531	18	system	system	NOUN
ftr-420	1531	19	silently	silently	ADV
ftr-420	1531	20	and	and	CCONJ
ftr-420	1531	21	with	with	ADP
ftr-420	1531	22	impunity	impunity	NOUN
ftr-420	1531	23	.	.	PUNCT
ftr-420	1532	1	in	in	ADP
ftr-420	1532	2	this	this	DET
ftr-420	1532	3	light	light	NOUN
ftr-420	1532	4	,	,	PUNCT
ftr-420	1532	5	the	the	DET
ftr-420	1532	6	tax	tax	NOUN
ftr-420	1532	7	haven	haven	NOUN
ftr-420	1532	8	’s	’s	PART
ftr-420	1532	9	refusal	refusal	NOUN
ftr-420	1532	10	to198	to198	NOUN
ftr-420	1532	11	exchange	exchange	NOUN
ftr-420	1532	12	information	information	NOUN
ftr-420	1532	13	represents	represent	VERB
ftr-420	1532	14	an	an	DET
ftr-420	1532	15	unwarranted	unwarranted	ADJ
ftr-420	1532	16	interference	interference	NOUN
ftr-420	1532	17	in	in	ADP
ftr-420	1532	18	the	the	DET
ftr-420	1532	19	relationship	relationship	NOUN
ftr-420	1532	20	between	between	ADP
ftr-420	1532	21	the	the	DET
ftr-420	1532	22	u.s	u.s	PROPN
ftr-420	1532	23	.	.	PROPN
ftr-420	1532	24	government	government	NOUN
ftr-420	1532	25	and	and	CCONJ
ftr-420	1532	26	its	its	PRON
ftr-420	1532	27	citizens	citizen	NOUN
ftr-420	1532	28	or	or	CCONJ
ftr-420	1532	29	residents	resident	NOUN
ftr-420	1532	30	.	.	PUNCT
ftr-420	1533	1	a	a	DET
ftr-420	1533	2	similar	similar	ADJ
ftr-420	1533	3	argument	argument	NOUN
ftr-420	1533	4	should	should	AUX
ftr-420	1533	5	preclude	preclude	VERB
ftr-420	1533	6	tax	tax	NOUN
ftr-420	1533	7	havens	haven	NOUN
ftr-420	1533	8	from	from	ADP
ftr-420	1533	9	arguing	argue	VERB
ftr-420	1533	10	that	that	SCONJ
ftr-420	1533	11	bank	bank	NOUN
ftr-420	1533	12	secrecy	secrecy	NOUN
ftr-420	1533	13	is	be	AUX
ftr-420	1533	14	a	a	DET
ftr-420	1533	15	salutary	salutary	ADJ
ftr-420	1533	16	means	mean	NOUN
ftr-420	1533	17	to	to	PART
ftr-420	1533	18	prevent	prevent	VERB
ftr-420	1533	19	western	western	ADJ
ftr-420	1533	20	european	european	ADJ
ftr-420	1533	21	countries	country	NOUN
ftr-420	1533	22	from	from	ADP
ftr-420	1533	23	imposing	impose	VERB
ftr-420	1533	24	confiscatory	confiscatory	NOUN
ftr-420	1533	25	rates	rate	NOUN
ftr-420	1533	26	of	of	ADP
ftr-420	1533	27	tax	tax	NOUN
ftr-420	1533	28	on	on	ADP
ftr-420	1533	29	high	high	ADJ
ftr-420	1533	30	income	income	NOUN
ftr-420	1533	31	individuals	individual	NOUN
ftr-420	1533	32	.	.	PUNCT
ftr-420	1534	1	the	the	DET
ftr-420	1534	2	argument	argument	NOUN
ftr-420	1534	3	that	that	SCONJ
ftr-420	1534	4	“	"	PUNCT
ftr-420	1534	5	political	political	ADJ
ftr-420	1534	6	sovereignty	sovereignty	NOUN
ftr-420	1534	7	”	"	PUNCT
ftr-420	1534	8	justifies	justify	VERB
ftr-420	1534	9	the	the	DET
ftr-420	1534	10	tax	tax	NOUN
ftr-420	1534	11	havens	haven	NOUN
ftr-420	1534	12	claim	claim	VERB
ftr-420	1534	13	to	to	PART
ftr-420	1534	14	impose	impose	VERB
ftr-420	1534	15	low	low	ADJ
ftr-420	1534	16	rates	rate	NOUN
ftr-420	1534	17	of	of	ADP
ftr-420	1534	18	tax	tax	NOUN
ftr-420	1534	19	also	also	ADV
ftr-420	1534	20	justifies	justify	VERB
ftr-420	1534	21	the	the	DET
ftr-420	1534	22	western	western	ADJ
ftr-420	1534	23	european	european	ADJ
ftr-420	1534	24	country	country	NOUN
ftr-420	1534	25	’s	’s	PART
ftr-420	1534	26	claim	claim	NOUN
ftr-420	1534	27	to	to	PART
ftr-420	1534	28	impose	impose	VERB
ftr-420	1534	29	high	high	ADJ
ftr-420	1534	30	rates	rate	NOUN
ftr-420	1534	31	of	of	ADP
ftr-420	1534	32	tax	tax	NOUN
ftr-420	1534	33	.	.	PUNCT
ftr-420	1535	1	the	the	DET
ftr-420	1535	2	high	high	ADJ
ftr-420	1535	3	-	-	PUNCT
ftr-420	1535	4	tax	tax	NOUN
ftr-420	1535	5	countries	country	NOUN
ftr-420	1535	6	in	in	ADP
ftr-420	1535	7	western	western	PROPN
ftr-420	1535	8	europe	europe	PROPN
ftr-420	1535	9	are	be	AUX
ftr-420	1535	10	recognized	recognize	VERB
ftr-420	1535	11	as	as	ADP
ftr-420	1535	12	having199	having199	PROPN
ftr-420	1535	13	democratic	democratic	ADJ
ftr-420	1535	14	governments	government	NOUN
ftr-420	1535	15	,	,	PUNCT
ftr-420	1535	16	and	and	CCONJ
ftr-420	1535	17	there	there	PRON
ftr-420	1535	18	is	be	VERB
ftr-420	1535	19	thus	thus	ADV
ftr-420	1535	20	no	no	DET
ftr-420	1535	21	reason	reason	NOUN
ftr-420	1535	22	not	not	PART
ftr-420	1535	23	to	to	PART
ftr-420	1535	24	view	view	VERB
ftr-420	1535	25	such	such	DET
ftr-420	1535	26	a	a	DET
ftr-420	1535	27	country	country	NOUN
ftr-420	1535	28	’s	’s	PART
ftr-420	1535	29	decisions	decision	NOUN
ftr-420	1535	30	about	about	ADP
ftr-420	1535	31	its	its	PRON
ftr-420	1535	32	own	own	ADJ
ftr-420	1535	33	tax	tax	NOUN
ftr-420	1535	34	system	system	NOUN
ftr-420	1535	35	as	as	ADP
ftr-420	1535	36	legitimate	legitimate	ADJ
ftr-420	1535	37	.	.	PUNCT
ftr-420	1536	1	moreover	moreover	ADV
ftr-420	1536	2	,	,	PUNCT
ftr-420	1536	3	these	these	DET
ftr-420	1536	4	countries	country	NOUN
ftr-420	1536	5	have	have	AUX
ftr-420	1536	6	subscribed	subscribe	VERB
ftr-420	1536	7	to	to	ADP
ftr-420	1536	8	the	the	DET
ftr-420	1536	9	european	european	PROPN
ftr-420	1536	10	convention	convention	PROPN
ftr-420	1536	11	on	on	ADP
ftr-420	1536	12	human	human	ADJ
ftr-420	1536	13	rights	right	NOUN
ftr-420	1536	14	,	,	PUNCT
ftr-420	1536	15	and	and	CCONJ
ftr-420	1536	16	thus	thus	ADV
ftr-420	1536	17	have	have	AUX
ftr-420	1536	18	provided	provide	VERB
ftr-420	1536	19	a	a	DET
ftr-420	1536	20	means	mean	NOUN
ftr-420	1536	21	for	for	SCONJ
ftr-420	1536	22	taxpayers	taxpayer	NOUN
ftr-420	1536	23	to	to	PART
ftr-420	1536	24	seek	seek	VERB
ftr-420	1536	25	redress	redress	NOUN
ftr-420	1536	26	for	for	ADP
ftr-420	1536	27	oppressive	oppressive	ADJ
ftr-420	1536	28	or	or	CCONJ
ftr-420	1536	29	discriminatory	discriminatory	ADJ
ftr-420	1536	30	taxation	taxation	NOUN
ftr-420	1536	31	in	in	ADP
ftr-420	1536	32	a	a	DET
ftr-420	1536	33	forum	forum	NOUN
ftr-420	1536	34	outside	outside	ADP
ftr-420	1536	35	the	the	DET
ftr-420	1536	36	taxing	tax	VERB
ftr-420	1536	37	country.200	country.200	PROPN
ftr-420	1536	38	professor	professor	NOUN
ftr-420	1536	39	roin	roin	NOUN
ftr-420	1536	40	has	have	AUX
ftr-420	1536	41	suggested	suggest	VERB
ftr-420	1536	42	that	that	SCONJ
ftr-420	1536	43	in	in	ADP
ftr-420	1536	44	some	some	DET
ftr-420	1536	45	cases	case	NOUN
ftr-420	1536	46	a	a	DET
ftr-420	1536	47	residence	residence	NOUN
ftr-420	1536	48	country	country	NOUN
ftr-420	1536	49	may	may	AUX
ftr-420	1536	50	be	be	AUX
ftr-420	1536	51	content	content	ADJ
ftr-420	1536	52	to	to	PART
ftr-420	1536	53	have	have	VERB
ftr-420	1536	54	its	its	PRON
ftr-420	1536	55	residents	resident	NOUN
ftr-420	1536	56	(	(	PUNCT
ftr-420	1536	57	or	or	CCONJ
ftr-420	1536	58	a	a	DET
ftr-420	1536	59	favored	favor	VERB
ftr-420	1536	60	groups	group	NOUN
ftr-420	1536	61	of	of	ADP
ftr-420	1536	62	its	its	PRON
ftr-420	1536	63	residents	resident	NOUN
ftr-420	1536	64	)	)	PUNCT
ftr-420	1536	65	use	use	VERB
ftr-420	1536	66	tax	tax	NOUN
ftr-420	1536	67	havens	haven	NOUN
ftr-420	1536	68	to	to	PART
ftr-420	1536	69	avoid	avoid	VERB
ftr-420	1536	70	high	high	ADJ
ftr-420	1536	71	taxes	taxis	NOUN
ftr-420	1536	72	imposed	impose	VERB
ftr-420	1536	73	by	by	ADP
ftr-420	1536	74	the	the	DET
ftr-420	1536	75	residence	residence	NOUN
ftr-420	1536	76	country	country	NOUN
ftr-420	1536	77	.	.	PUNCT
ftr-420	1537	1	in	in	ADP
ftr-420	1537	2	that	that	DET
ftr-420	1537	3	case	case	NOUN
ftr-420	1537	4	,	,	PUNCT
ftr-420	1537	5	the	the	DET
ftr-420	1537	6	tax	tax	NOUN
ftr-420	1537	7	haven	haven	NOUN
ftr-420	1537	8	is	be	AUX
ftr-420	1537	9	assisting	assist	VERB
ftr-420	1537	10	the	the	DET
ftr-420	1537	11	residence	residence	NOUN
ftr-420	1537	12	country	country	NOUN
ftr-420	1537	13	’s	’s	PART
ftr-420	1537	14	government	government	NOUN
ftr-420	1537	15	to	to	PART
ftr-420	1537	16	obscure	obscure	VERB
ftr-420	1537	17	its	its	PRON
ftr-420	1537	18	true	true	ADJ
ftr-420	1537	19	tax	tax	NOUN
ftr-420	1537	20	policy	policy	NOUN
ftr-420	1537	21	and	and	CCONJ
ftr-420	1537	22	avoid	avoid	VERB
ftr-420	1537	23	accountability	accountability	NOUN
ftr-420	1537	24	under	under	ADP
ftr-420	1537	25	its	its	PRON
ftr-420	1537	26	own	own	ADJ
ftr-420	1537	27	political	political	ADJ
ftr-420	1537	28	system	system	NOUN
ftr-420	1537	29	.	.	PUNCT
ftr-420	1538	1	moreover,201	moreover,201	AUX
ftr-420	1539	1	an	an	DET
ftr-420	1539	2	unscrupulous	unscrupulous	ADJ
ftr-420	1539	3	government	government	NOUN
ftr-420	1539	4	might	might	AUX
ftr-420	1539	5	utilize	utilize	VERB
ftr-420	1539	6	this	this	DET
ftr-420	1539	7	means	mean	NOUN
ftr-420	1539	8	to	to	PART
ftr-420	1539	9	subject	subject	VERB
ftr-420	1539	10	unfavored	unfavored	ADJ
ftr-420	1539	11	198	198	NUM
ftr-420	1539	12	.	.	PUNCT
ftr-420	1540	1	see	see	VERB
ftr-420	1540	2	roin	roin	NOUN
ftr-420	1540	3	,	,	PUNCT
ftr-420	1540	4	supra	supra	PROPN
ftr-420	1540	5	note	note	NOUN
ftr-420	1540	6	111	111	NUM
ftr-420	1540	7	,	,	PUNCT
ftr-420	1540	8	at	at	ADP
ftr-420	1540	9	600	600	NUM
ftr-420	1540	10	,	,	PUNCT
ftr-420	1540	11	arguing	argue	VERB
ftr-420	1540	12	:	:	PUNCT
ftr-420	1540	13	“	"	PUNCT
ftr-420	1540	14	if	if	SCONJ
ftr-420	1540	15	open	open	ADJ
ftr-420	1540	16	tax	tax	NOUN
ftr-420	1540	17	reductions	reduction	NOUN
ftr-420	1540	18	can	can	AUX
ftr-420	1540	19	not	not	PART
ftr-420	1540	20	be	be	AUX
ftr-420	1540	21	sustained	sustain	VERB
ftr-420	1540	22	politically	politically	ADV
ftr-420	1540	23	,	,	PUNCT
ftr-420	1540	24	then	then	ADV
ftr-420	1540	25	the	the	DET
ftr-420	1540	26	hidden	hidden	ADJ
ftr-420	1540	27	version	version	NOUN
ftr-420	1540	28	of	of	ADP
ftr-420	1540	29	such	such	ADJ
ftr-420	1540	30	reductions	reduction	NOUN
ftr-420	1540	31	,	,	PUNCT
ftr-420	1540	32	effected	effect	VERB
ftr-420	1540	33	through	through	ADP
ftr-420	1540	34	the	the	DET
ftr-420	1540	35	use	use	NOUN
ftr-420	1540	36	of	of	ADP
ftr-420	1540	37	tax	tax	NOUN
ftr-420	1540	38	havens	haven	NOUN
ftr-420	1540	39	should	should	AUX
ftr-420	1540	40	not	not	PART
ftr-420	1540	41	be	be	AUX
ftr-420	1540	42	allowed	allow	VERB
ftr-420	1540	43	either	either	ADV
ftr-420	1540	44	.	.	PUNCT
ftr-420	1541	1	eliminating	eliminate	VERB
ftr-420	1541	2	the	the	DET
ftr-420	1541	3	secrecy	secrecy	NOUN
ftr-420	1541	4	surrounding	surround	VERB
ftr-420	1541	5	such	such	ADJ
ftr-420	1541	6	transactions	transaction	NOUN
ftr-420	1541	7	would	would	AUX
ftr-420	1541	8	be	be	AUX
ftr-420	1541	9	a	a	DET
ftr-420	1541	10	step	step	NOUN
ftr-420	1541	11	in	in	ADP
ftr-420	1541	12	the	the	DET
ftr-420	1541	13	direction	direction	NOUN
ftr-420	1541	14	of	of	ADP
ftr-420	1541	15	putting	put	VERB
ftr-420	1541	16	such	such	ADJ
ftr-420	1541	17	policies	policy	NOUN
ftr-420	1541	18	to	to	ADP
ftr-420	1541	19	the	the	DET
ftr-420	1541	20	necessary	necessary	ADJ
ftr-420	1541	21	political	political	ADJ
ftr-420	1541	22	test	test	NOUN
ftr-420	1541	23	.	.	PUNCT
ftr-420	1541	24	”	"	PUNCT
ftr-420	1542	1	199	199	NUM
ftr-420	1542	2	.	.	PUNCT
ftr-420	1543	1	see	see	VERB
ftr-420	1543	2	roin	roin	PROPN
ftr-420	1543	3	,	,	PUNCT
ftr-420	1543	4	supra	supra	PROPN
ftr-420	1543	5	note	note	NOUN
ftr-420	1543	6	111	111	NUM
ftr-420	1543	7	,	,	PUNCT
ftr-420	1543	8	at	at	ADP
ftr-420	1543	9	n.181	n.181	NOUN
ftr-420	1543	10	,	,	PUNCT
ftr-420	1543	11	discussed	discuss	VERB
ftr-420	1543	12	at	at	ADP
ftr-420	1543	13	supra	supra	PROPN
ftr-420	1543	14	notes	note	VERB
ftr-420	1543	15	163	163	NUM
ftr-420	1543	16	-	-	SYM
ftr-420	1543	17	65	65	NUM
ftr-420	1543	18	.	.	NOUN
ftr-420	1544	1	200	200	NUM
ftr-420	1544	2	.	.	PUNCT
ftr-420	1545	1	since	since	SCONJ
ftr-420	1545	2	1959	1959	NUM
ftr-420	1545	3	,	,	PUNCT
ftr-420	1545	4	at	at	ADP
ftr-420	1545	5	least	least	ADJ
ftr-420	1545	6	240	240	NUM
ftr-420	1545	7	cases	case	NOUN
ftr-420	1545	8	challenging	challenge	VERB
ftr-420	1545	9	improper	improper	ADJ
ftr-420	1545	10	substantive	substantive	ADJ
ftr-420	1545	11	or	or	CCONJ
ftr-420	1545	12	procedural	procedural	ADJ
ftr-420	1545	13	aspects	aspect	NOUN
ftr-420	1545	14	of	of	ADP
ftr-420	1545	15	european	european	ADJ
ftr-420	1545	16	tax	tax	NOUN
ftr-420	1545	17	systems	system	NOUN
ftr-420	1545	18	have	have	AUX
ftr-420	1545	19	been	be	AUX
ftr-420	1545	20	brought	bring	VERB
ftr-420	1545	21	before	before	ADP
ftr-420	1545	22	the	the	DET
ftr-420	1545	23	european	european	PROPN
ftr-420	1545	24	commission	commission	PROPN
ftr-420	1545	25	on	on	ADP
ftr-420	1545	26	human	human	ADJ
ftr-420	1545	27	rights	right	NOUN
ftr-420	1545	28	or	or	CCONJ
ftr-420	1545	29	the	the	DET
ftr-420	1545	30	european	european	ADJ
ftr-420	1545	31	court	court	PROPN
ftr-420	1545	32	of	of	ADP
ftr-420	1545	33	human	human	ADJ
ftr-420	1545	34	rights	right	NOUN
ftr-420	1545	35	.	.	PUNCT
ftr-420	1546	1	see	see	VERB
ftr-420	1546	2	supra	supra	PROPN
ftr-420	1546	3	note	note	PROPN
ftr-420	1546	4	166	166	NUM
ftr-420	1546	5	.	.	PUNCT
ftr-420	1547	1	switzerland	switzerland	PROPN
ftr-420	1547	2	is	be	AUX
ftr-420	1547	3	one	one	NUM
ftr-420	1547	4	of	of	ADP
ftr-420	1547	5	the	the	DET
ftr-420	1547	6	countries	country	NOUN
ftr-420	1547	7	that	that	PRON
ftr-420	1547	8	has	have	AUX
ftr-420	1547	9	ratified	ratify	VERB
ftr-420	1547	10	the	the	DET
ftr-420	1547	11	european	european	PROPN
ftr-420	1547	12	convention	convention	PROPN
ftr-420	1547	13	on	on	ADP
ftr-420	1547	14	human	human	ADJ
ftr-420	1547	15	rights	right	NOUN
ftr-420	1547	16	(	(	PUNCT
ftr-420	1547	17	including	include	VERB
ftr-420	1547	18	protocols	protocol	NOUN
ftr-420	1547	19	6	6	NUM
ftr-420	1547	20	&	&	CCONJ
ftr-420	1547	21	7	7	NUM
ftr-420	1547	22	)	)	PUNCT
ftr-420	1547	23	,	,	PUNCT
ftr-420	1547	24	although	although	SCONJ
ftr-420	1547	25	it	it	PRON
ftr-420	1547	26	has	have	AUX
ftr-420	1547	27	not	not	PART
ftr-420	1547	28	ratified	ratify	VERB
ftr-420	1547	29	protocols	protocol	NOUN
ftr-420	1547	30	1	1	NUM
ftr-420	1547	31	&	&	CCONJ
ftr-420	1547	32	4	4	NUM
ftr-420	1547	33	.	.	PUNCT
ftr-420	1548	1	see	see	VERB
ftr-420	1548	2	http://www.echr.coe.int/eng/edocs/datesofratification.htm	http://www.echr.coe.int/eng/edocs/datesofratification.htm	PROPN
ftr-420	1548	3	.	.	PUNCT
ftr-420	1549	1	currently	currently	ADV
ftr-420	1549	2	,	,	PUNCT
ftr-420	1549	3	m.	m.	NOUN
ftr-420	1549	4	luzius	luzius	ADJ
ftr-420	1549	5	wildhaber	wildhaber	NOUN
ftr-420	1549	6	of	of	ADP
ftr-420	1549	7	switzerland	switzerland	PROPN
ftr-420	1549	8	is	be	AUX
ftr-420	1549	9	the	the	DET
ftr-420	1549	10	president	president	NOUN
ftr-420	1549	11	of	of	ADP
ftr-420	1549	12	the	the	DET
ftr-420	1549	13	court	court	NOUN
ftr-420	1549	14	.	.	PUNCT
ftr-420	1550	1	201	201	NUM
ftr-420	1550	2	.	.	PUNCT
ftr-420	1551	1	see	see	VERB
ftr-420	1551	2	roin	roin	PROPN
ftr-420	1551	3	,	,	PUNCT
ftr-420	1551	4	supra	supra	PROPN
ftr-420	1551	5	note	note	NOUN
ftr-420	1551	6	111	111	NUM
ftr-420	1551	7	,	,	PUNCT
ftr-420	1551	8	at	at	ADP
ftr-420	1551	9	597	597	NUM
ftr-420	1551	10	-	-	SYM
ftr-420	1551	11	601	601	NUM
ftr-420	1551	12	.	.	PUNCT
ftr-420	1552	1	roin	roin	NOUN
ftr-420	1552	2	argues	argue	VERB
ftr-420	1552	3	that	that	SCONJ
ftr-420	1552	4	when	when	SCONJ
ftr-420	1552	5	countries	country	NOUN
ftr-420	1552	6	“	"	PUNCT
ftr-420	1552	7	fail	fail	VERB
ftr-420	1552	8	to	to	PART
ftr-420	1552	9	provide	provide	VERB
ftr-420	1552	10	openly	openly	ADV
ftr-420	1552	11	for	for	ADP
ftr-420	1552	12	.	.	PUNCT
ftr-420	1552	13	.	.	PUNCT
ftr-420	1552	14	.	.	PUNCT
ftr-420	1553	1	rate	rate	NOUN
ftr-420	1553	2	reductions	reduction	NOUN
ftr-420	1553	3	through	through	ADP
ftr-420	1553	4	domestic	domestic	ADJ
ftr-420	1553	5	legislation	legislation	NOUN
ftr-420	1553	6	.	.	PUNCT
ftr-420	1553	7	.	.	PUNCT
ftr-420	1554	1	.[and	.[and	PUNCT
ftr-420	1554	2	]	]	PUNCT
ftr-420	1554	3	rely	rely	VERB
ftr-420	1554	4	instead	instead	ADV
ftr-420	1554	5	on	on	ADV
ftr-420	1554	6	.	.	PUNCT
ftr-420	1554	7	.	.	PUNCT
ftr-420	1554	8	.	.	PUNCT
ftr-420	1555	1	informal	informal	ADJ
ftr-420	1555	2	,	,	PUNCT
ftr-420	1555	3	uneven	uneven	ADJ
ftr-420	1555	4	,	,	PUNCT
ftr-420	1555	5	and	and	CCONJ
ftr-420	1555	6	unpoliced	unpoliced	ADJ
ftr-420	1555	7	self	self	NOUN
ftr-420	1555	8	-	-	PUNCT
ftr-420	1555	9	help	help	NOUN
ftr-420	1555	10	methods	method	NOUN
ftr-420	1555	11	of	of	ADP
ftr-420	1555	12	tax	tax	NOUN
ftr-420	1555	13	reduction	reduction	NOUN
ftr-420	1555	14	.	.	PUNCT
ftr-420	1555	15	.	.	PUNCT
ftr-420	1555	16	.	.	PUNCT
ftr-420	1556	1	[	[	X
ftr-420	1556	2	this	this	PRON
ftr-420	1556	3	]	]	PUNCT
ftr-420	1556	4	suggests	suggest	VERB
ftr-420	1556	5	a	a	DET
ftr-420	1556	6	disconnect	disconnect	NOUN
ftr-420	1556	7	between	between	ADP
ftr-420	1556	8	those	those	DET
ftr-420	1556	9	parties	party	NOUN
ftr-420	1556	10	effectively	effectively	ADV
ftr-420	1556	11	making	make	VERB
ftr-420	1556	12	tax	tax	NOUN
ftr-420	1556	13	policy	policy	NOUN
ftr-420	1556	14	and	and	CCONJ
ftr-420	1556	15	those	those	PRON
ftr-420	1556	16	that	that	PRON
ftr-420	1556	17	are	be	AUX
ftr-420	1556	18	supposed	suppose	VERB
ftr-420	1556	19	to	to	PART
ftr-420	1556	20	determine	determine	VERB
ftr-420	1556	21	that	that	DET
ftr-420	1556	22	policy	policy	NOUN
ftr-420	1556	23	.	.	PUNCT
ftr-420	1556	24	”	"	PUNCT
ftr-420	1557	1	644	644	NUM
ftr-420	1557	2	florida	florida	PROPN
ftr-420	1557	3	tax	tax	NOUN
ftr-420	1557	4	review	review	NOUN
ftr-420	1557	5	[	[	X
ftr-420	1557	6	vol.6:6	vol.6:6	NOUN
ftr-420	1557	7	groups	group	NOUN
ftr-420	1557	8	to	to	PART
ftr-420	1557	9	discriminatory	discriminatory	ADJ
ftr-420	1557	10	or	or	CCONJ
ftr-420	1557	11	harsh	harsh	ADJ
ftr-420	1557	12	treatment	treatment	NOUN
ftr-420	1557	13	,	,	PUNCT
ftr-420	1557	14	while	while	SCONJ
ftr-420	1557	15	alerting	alert	VERB
ftr-420	1557	16	more	more	ADV
ftr-420	1557	17	favored	favor	VERB
ftr-420	1557	18	groups	group	NOUN
ftr-420	1557	19	(	(	PUNCT
ftr-420	1557	20	such	such	ADJ
ftr-420	1557	21	as	as	ADP
ftr-420	1557	22	family	family	NOUN
ftr-420	1557	23	and	and	CCONJ
ftr-420	1557	24	friends	friend	NOUN
ftr-420	1557	25	of	of	ADP
ftr-420	1557	26	the	the	DET
ftr-420	1557	27	leaders	leader	NOUN
ftr-420	1557	28	)	)	PUNCT
ftr-420	1557	29	to	to	ADP
ftr-420	1557	30	the	the	DET
ftr-420	1557	31	need	need	NOUN
ftr-420	1557	32	to	to	PART
ftr-420	1557	33	secrete	secrete	VERB
ftr-420	1557	34	funds	fund	NOUN
ftr-420	1557	35	.	.	PUNCT
ftr-420	1558	1	thus,202	thus,202	NOUN
ftr-420	1558	2	the	the	DET
ftr-420	1558	3	tax	tax	NOUN
ftr-420	1558	4	haven	haven	PROPN
ftr-420	1558	5	’s	’s	PART
ftr-420	1558	6	justification	justification	NOUN
ftr-420	1558	7	for	for	ADP
ftr-420	1558	8	withholding	withhold	VERB
ftr-420	1558	9	tax	tax	NOUN
ftr-420	1558	10	information	information	NOUN
ftr-420	1558	11	from	from	ADP
ftr-420	1558	12	the	the	DET
ftr-420	1558	13	residence	residence	NOUN
ftr-420	1558	14	country	country	NOUN
ftr-420	1558	15	may	may	AUX
ftr-420	1558	16	not	not	PART
ftr-420	1558	17	be	be	AUX
ftr-420	1558	18	as	as	ADV
ftr-420	1558	19	strong	strong	ADJ
ftr-420	1558	20	as	as	SCONJ
ftr-420	1558	21	it	it	PRON
ftr-420	1558	22	first	first	ADV
ftr-420	1558	23	appears	appear	VERB
ftr-420	1558	24	even	even	ADV
ftr-420	1558	25	when	when	SCONJ
ftr-420	1558	26	the	the	DET
ftr-420	1558	27	residence	residence	NOUN
ftr-420	1558	28	country	country	NOUN
ftr-420	1558	29	is	be	AUX
ftr-420	1558	30	relatively	relatively	ADV
ftr-420	1558	31	undemocratic	undemocratic	ADJ
ftr-420	1558	32	.	.	PUNCT
ftr-420	1559	1	if	if	SCONJ
ftr-420	1559	2	bank	bank	NOUN
ftr-420	1559	3	secrecy	secrecy	NOUN
ftr-420	1559	4	allows	allow	VERB
ftr-420	1559	5	the	the	DET
ftr-420	1559	6	governments	government	NOUN
ftr-420	1559	7	’	’	PART
ftr-420	1559	8	tax	tax	NOUN
ftr-420	1559	9	treatment	treatment	NOUN
ftr-420	1559	10	of	of	ADP
ftr-420	1559	11	its	its	PRON
ftr-420	1559	12	own	own	ADJ
ftr-420	1559	13	citizens	citizen	NOUN
ftr-420	1559	14	to	to	PART
ftr-420	1559	15	be	be	AUX
ftr-420	1559	16	hidden	hide	VERB
ftr-420	1559	17	,	,	PUNCT
ftr-420	1559	18	there	there	PRON
ftr-420	1559	19	is	be	VERB
ftr-420	1559	20	little	little	ADJ
ftr-420	1559	21	opportunity	opportunity	NOUN
ftr-420	1559	22	for	for	SCONJ
ftr-420	1559	23	the	the	DET
ftr-420	1559	24	government	government	NOUN
ftr-420	1559	25	’s	’s	PART
ftr-420	1559	26	tax	tax	NOUN
ftr-420	1559	27	policy	policy	NOUN
ftr-420	1559	28	to	to	PART
ftr-420	1559	29	be	be	AUX
ftr-420	1559	30	subject	subject	ADJ
ftr-420	1559	31	to	to	ADP
ftr-420	1559	32	democratic	democratic	ADJ
ftr-420	1559	33	control	control	NOUN
ftr-420	1559	34	.	.	PUNCT
ftr-420	1560	1	d.	d.	PROPN
ftr-420	1560	2	the	the	DET
ftr-420	1560	3	argument	argument	NOUN
ftr-420	1560	4	that	that	SCONJ
ftr-420	1560	5	fighting	fight	VERB
ftr-420	1560	6	non	non	ADJ
ftr-420	1560	7	-	-	ADJ
ftr-420	1560	8	tax	tax	ADJ
ftr-420	1560	9	crime	crime	NOUN
ftr-420	1560	10	and	and	CCONJ
ftr-420	1560	11	international	international	ADJ
ftr-420	1560	12	terrorism	terrorism	NOUN
ftr-420	1560	13	should	should	AUX
ftr-420	1560	14	take	take	VERB
ftr-420	1560	15	priority	priority	NOUN
ftr-420	1560	16	among	among	ADP
ftr-420	1560	17	the	the	DET
ftr-420	1560	18	arguments	argument	NOUN
ftr-420	1560	19	raised	raise	VERB
ftr-420	1560	20	by	by	ADP
ftr-420	1560	21	the	the	DET
ftr-420	1560	22	task	task	NOUN
ftr-420	1560	23	force	force	NOUN
ftr-420	1560	24	on	on	ADP
ftr-420	1560	25	information	information	NOUN
ftr-420	1560	26	exchange	exchange	NOUN
ftr-420	1560	27	to	to	PART
ftr-420	1560	28	counter	counter	VERB
ftr-420	1560	29	proposals	proposal	NOUN
ftr-420	1560	30	for	for	ADP
ftr-420	1560	31	broader	broad	ADJ
ftr-420	1560	32	tax	tax	NOUN
ftr-420	1560	33	information	information	NOUN
ftr-420	1560	34	exchange	exchange	NOUN
ftr-420	1560	35	is	be	AUX
ftr-420	1560	36	that	that	SCONJ
ftr-420	1560	37	priority	priority	NOUN
ftr-420	1560	38	should	should	AUX
ftr-420	1560	39	be	be	AUX
ftr-420	1560	40	given	give	VERB
ftr-420	1560	41	to	to	ADP
ftr-420	1560	42	investigation	investigation	NOUN
ftr-420	1560	43	of	of	ADP
ftr-420	1560	44	international	international	ADJ
ftr-420	1560	45	terrorism	terrorism	NOUN
ftr-420	1560	46	or	or	CCONJ
ftr-420	1560	47	“	"	PUNCT
ftr-420	1560	48	serious	serious	ADJ
ftr-420	1560	49	ordinary	ordinary	ADJ
ftr-420	1560	50	law	law	NOUN
ftr-420	1560	51	offenses	offense	NOUN
ftr-420	1560	52	.	.	PUNCT
ftr-420	1560	53	”	"	PUNCT
ftr-420	1561	1	thus	thus	ADV
ftr-420	1561	2	,	,	PUNCT
ftr-420	1561	3	the	the	DET
ftr-420	1561	4	task	task	NOUN
ftr-420	1561	5	force	force	NOUN
ftr-420	1561	6	asserts:203	asserts:203	VERB
ftr-420	1561	7	“	"	PUNCT
ftr-420	1561	8	countries	country	NOUN
ftr-420	1561	9	that	that	PRON
ftr-420	1561	10	honor	honor	VERB
ftr-420	1561	11	requests	request	NOUN
ftr-420	1561	12	for	for	ADP
ftr-420	1561	13	information	information	NOUN
ftr-420	1561	14	about	about	ADP
ftr-420	1561	15	criminals	criminal	NOUN
ftr-420	1561	16	and	and	CCONJ
ftr-420	1561	17	terrorists	terrorist	NOUN
ftr-420	1561	18	should	should	AUX
ftr-420	1561	19	not	not	PART
ftr-420	1561	20	be	be	AUX
ftr-420	1561	21	harassed	harass	VERB
ftr-420	1561	22	or	or	CCONJ
ftr-420	1561	23	sanctioned	sanction	VERB
ftr-420	1561	24	because	because	SCONJ
ftr-420	1561	25	they	they	PRON
ftr-420	1561	26	honor	honor	VERB
ftr-420	1561	27	financial	financial	ADJ
ftr-420	1561	28	privacy	privacy	NOUN
ftr-420	1561	29	in	in	ADP
ftr-420	1561	30	civil	civil	ADJ
ftr-420	1561	31	controversies	controversy	NOUN
ftr-420	1561	32	or	or	CCONJ
ftr-420	1561	33	matters	matter	NOUN
ftr-420	1561	34	that	that	PRON
ftr-420	1561	35	are	be	AUX
ftr-420	1561	36	not	not	PART
ftr-420	1561	37	a	a	DET
ftr-420	1561	38	crime	crime	NOUN
ftr-420	1561	39	in	in	ADP
ftr-420	1561	40	their	their	PRON
ftr-420	1561	41	jurisdictions	jurisdiction	NOUN
ftr-420	1561	42	(	(	PUNCT
ftr-420	1561	43	e.g.	e.g.	ADV
ftr-420	1561	44	,	,	PUNCT
ftr-420	1561	45	tax	tax	NOUN
ftr-420	1561	46	evasion	evasion	NOUN
ftr-420	1561	47	)	)	PUNCT
ftr-420	1561	48	.	.	PUNCT
ftr-420	1562	1	misguided	misguided	ADJ
ftr-420	1562	2	efforts	effort	NOUN
ftr-420	1562	3	like	like	ADP
ftr-420	1562	4	the	the	DET
ftr-420	1562	5	oecd	oecd	PROPN
ftr-420	1562	6	initiative	initiative	NOUN
ftr-420	1562	7	against	against	ADP
ftr-420	1562	8	harmful	harmful	ADJ
ftr-420	1562	9	tax	tax	NOUN
ftr-420	1562	10	competition	competition	NOUN
ftr-420	1562	11	should	should	AUX
ftr-420	1562	12	not	not	PART
ftr-420	1562	13	be	be	AUX
ftr-420	1562	14	allowed	allow	VERB
ftr-420	1562	15	to	to	PART
ftr-420	1562	16	impede	impede	VERB
ftr-420	1562	17	efforts	effort	NOUN
ftr-420	1562	18	to	to	PART
ftr-420	1562	19	obtain	obtain	VERB
ftr-420	1562	20	information	information	NOUN
ftr-420	1562	21	about	about	ADP
ftr-420	1562	22	terrorists	terrorist	NOUN
ftr-420	1562	23	.	.	PUNCT
ftr-420	1563	1	”204	”204	PROPN
ftr-420	1564	1	this	this	DET
ftr-420	1564	2	argument	argument	NOUN
ftr-420	1564	3	is	be	AUX
ftr-420	1564	4	in	in	ADP
ftr-420	1564	5	part	part	NOUN
ftr-420	1564	6	a	a	DET
ftr-420	1564	7	restatement	restatement	NOUN
ftr-420	1564	8	of	of	ADP
ftr-420	1564	9	the	the	DET
ftr-420	1564	10	arguments	argument	NOUN
ftr-420	1564	11	addressed	address	VERB
ftr-420	1564	12	in	in	ADP
ftr-420	1564	13	part	part	NOUN
ftr-420	1564	14	c.	c.	PROPN
ftr-420	1564	15	above	above	ADV
ftr-420	1564	16	.	.	PUNCT
ftr-420	1565	1	but	but	CCONJ
ftr-420	1565	2	,	,	PUNCT
ftr-420	1565	3	in	in	ADP
ftr-420	1565	4	addition	addition	NOUN
ftr-420	1565	5	,	,	PUNCT
ftr-420	1565	6	the	the	DET
ftr-420	1565	7	task	task	NOUN
ftr-420	1565	8	force	force	NOUN
ftr-420	1565	9	is	be	AUX
ftr-420	1565	10	contending	contend	VERB
ftr-420	1565	11	that	that	SCONJ
ftr-420	1565	12	u.s	u.s	PROPN
ftr-420	1565	13	.	.	PROPN
ftr-420	1565	14	efforts	effort	NOUN
ftr-420	1565	15	to	to	PART
ftr-420	1565	16	obtain	obtain	VERB
ftr-420	1565	17	tax	tax	NOUN
ftr-420	1565	18	information	information	NOUN
ftr-420	1565	19	from	from	ADP
ftr-420	1565	20	tax	tax	NOUN
ftr-420	1565	21	havens	haven	NOUN
ftr-420	1565	22	jeopardizes	jeopardize	VERB
ftr-420	1565	23	its	its	PRON
ftr-420	1565	24	efforts	effort	NOUN
ftr-420	1565	25	to	to	PART
ftr-420	1565	26	obtain	obtain	VERB
ftr-420	1565	27	information	information	NOUN
ftr-420	1565	28	about	about	ADP
ftr-420	1565	29	terrorism	terrorism	NOUN
ftr-420	1565	30	and	and	CCONJ
ftr-420	1565	31	other	other	ADJ
ftr-420	1565	32	serious	serious	ADJ
ftr-420	1565	33	crimes	crime	NOUN
ftr-420	1565	34	from	from	ADP
ftr-420	1565	35	such	such	ADJ
ftr-420	1565	36	havens	haven	NOUN
ftr-420	1565	37	and	and	CCONJ
ftr-420	1565	38	that	that	SCONJ
ftr-420	1565	39	the	the	DET
ftr-420	1565	40	need	need	NOUN
ftr-420	1565	41	for	for	ADP
ftr-420	1565	42	the	the	DET
ftr-420	1565	43	latter	latter	ADJ
ftr-420	1565	44	information	information	NOUN
ftr-420	1565	45	is	be	AUX
ftr-420	1565	46	much	much	ADV
ftr-420	1565	47	greater	great	ADJ
ftr-420	1565	48	.	.	PUNCT
ftr-420	1566	1	202	202	NUM
ftr-420	1566	2	.	.	PUNCT
ftr-420	1567	1	i	i	PRON
ftr-420	1567	2	d.	d.	PROPN
ftr-420	1567	3	203	203	NUM
ftr-420	1567	4	.	.	PUNCT
ftr-420	1568	1	the	the	DET
ftr-420	1568	2	convention	convention	NOUN
ftr-420	1568	3	of	of	ADP
ftr-420	1568	4	privacy	privacy	NOUN
ftr-420	1568	5	and	and	CCONJ
ftr-420	1568	6	information	information	NOUN
ftr-420	1568	7	exchange	exchange	NOUN
ftr-420	1568	8	proposed	propose	VERB
ftr-420	1568	9	by	by	ADP
ftr-420	1568	10	the	the	DET
ftr-420	1568	11	task	task	NOUN
ftr-420	1568	12	force	force	NOUN
ftr-420	1568	13	on	on	ADP
ftr-420	1568	14	information	information	NOUN
ftr-420	1568	15	exchange	exchange	NOUN
ftr-420	1568	16	and	and	CCONJ
ftr-420	1568	17	financial	financial	ADJ
ftr-420	1568	18	privacy	privacy	NOUN
ftr-420	1568	19	,	,	PUNCT
ftr-420	1568	20	see	see	VERB
ftr-420	1568	21	supra	supra	PROPN
ftr-420	1568	22	note	note	PROPN
ftr-420	1568	23	76	76	NUM
ftr-420	1568	24	,	,	PUNCT
ftr-420	1568	25	would	would	AUX
ftr-420	1568	26	provide	provide	VERB
ftr-420	1568	27	that	that	DET
ftr-420	1568	28	information	information	NOUN
ftr-420	1568	29	obtained	obtain	VERB
ftr-420	1568	30	under	under	ADP
ftr-420	1568	31	the	the	DET
ftr-420	1568	32	convention	convention	NOUN
ftr-420	1568	33	be	be	AUX
ftr-420	1568	34	used	use	VERB
ftr-420	1568	35	by	by	ADP
ftr-420	1568	36	a	a	DET
ftr-420	1568	37	member	member	NOUN
ftr-420	1568	38	government	government	NOUN
ftr-420	1568	39	for	for	ADP
ftr-420	1568	40	no	no	DET
ftr-420	1568	41	purpose	purpose	NOUN
ftr-420	1568	42	other	other	ADJ
ftr-420	1568	43	than	than	ADP
ftr-420	1568	44	“	"	PUNCT
ftr-420	1568	45	national	national	ADJ
ftr-420	1568	46	security	security	NOUN
ftr-420	1568	47	,	,	PUNCT
ftr-420	1568	48	”	"	PUNCT
ftr-420	1568	49	defense	defense	NOUN
ftr-420	1568	50	against	against	ADP
ftr-420	1568	51	terrorism	terrorism	NOUN
ftr-420	1568	52	or	or	CCONJ
ftr-420	1568	53	“	"	PUNCT
ftr-420	1568	54	to	to	PART
ftr-420	1568	55	detect	detect	VERB
ftr-420	1568	56	,	,	PUNCT
ftr-420	1568	57	prevent	prevent	VERB
ftr-420	1568	58	or	or	CCONJ
ftr-420	1568	59	defend	defend	VERB
ftr-420	1568	60	against	against	ADP
ftr-420	1568	61	serious	serious	ADJ
ftr-420	1568	62	ordinary	ordinary	ADJ
ftr-420	1568	63	law	law	NOUN
ftr-420	1568	64	crimes	crime	NOUN
ftr-420	1568	65	and	and	CCONJ
ftr-420	1568	66	to	to	PART
ftr-420	1568	67	apprehend	apprehend	VERB
ftr-420	1568	68	persons	person	NOUN
ftr-420	1568	69	who	who	PRON
ftr-420	1568	70	have	have	AUX
ftr-420	1568	71	committed	commit	VERB
ftr-420	1568	72	serious	serious	ADJ
ftr-420	1568	73	ordinary	ordinary	ADJ
ftr-420	1568	74	law	law	NOUN
ftr-420	1568	75	crimes	crime	NOUN
ftr-420	1568	76	.	.	PUNCT
ftr-420	1568	77	”	"	PUNCT
ftr-420	1569	1	article	article	PROPN
ftr-420	1569	2	iii	iii	PROPN
ftr-420	1569	3	,	,	PUNCT
ftr-420	1569	4	¶	¶	X
ftr-420	1569	5	(	(	PUNCT
ftr-420	1569	6	1	1	NUM
ftr-420	1569	7	)	)	PUNCT
ftr-420	1569	8	.	.	PUNCT
ftr-420	1570	1	see	see	VERB
ftr-420	1570	2	supra	supra	PROPN
ftr-420	1570	3	note	note	PROPN
ftr-420	1570	4	197	197	NUM
ftr-420	1570	5	for	for	ADP
ftr-420	1570	6	the	the	DET
ftr-420	1570	7	definition	definition	NOUN
ftr-420	1570	8	of	of	ADP
ftr-420	1570	9	serious	serious	ADJ
ftr-420	1570	10	ordinary	ordinary	ADJ
ftr-420	1570	11	law	law	NOUN
ftr-420	1570	12	crimes	crime	NOUN
ftr-420	1570	13	.	.	PUNCT
ftr-420	1571	1	204	204	NUM
ftr-420	1571	2	.	.	X
ftr-420	1571	3	burton	burton	PROPN
ftr-420	1571	4	,	,	PUNCT
ftr-420	1571	5	supra	supra	PROPN
ftr-420	1571	6	note	note	PROPN
ftr-420	1571	7	28	28	NUM
ftr-420	1571	8	,	,	PUNCT
ftr-420	1571	9	at	at	ADP
ftr-420	1571	10	27	27	NUM
ftr-420	1571	11	;	;	PUNCT
ftr-420	1571	12	task	task	NOUN
ftr-420	1571	13	force	force	NOUN
ftr-420	1571	14	,	,	PUNCT
ftr-420	1571	15	supra	supra	PROPN
ftr-420	1571	16	note	note	NOUN
ftr-420	1571	17	76	76	NUM
ftr-420	1571	18	,	,	PUNCT
ftr-420	1571	19	at	at	ADP
ftr-420	1571	20	¶	¶	PROPN
ftr-420	1571	21	129	129	NUM
ftr-420	1571	22	.	.	PUNCT
ftr-420	1572	1	see	see	VERB
ftr-420	1572	2	also	also	ADV
ftr-420	1572	3	rahn	rahn	PROPN
ftr-420	1572	4	&	&	CCONJ
ftr-420	1572	5	de	de	X
ftr-420	1572	6	rugy	rugy	PROPN
ftr-420	1572	7	,	,	PUNCT
ftr-420	1572	8	supra	supra	NOUN
ftr-420	1572	9	note	note	NOUN
ftr-420	1572	10	6	6	NUM
ftr-420	1572	11	,	,	PUNCT
ftr-420	1572	12	at	at	ADP
ftr-420	1572	13	¶	¶	PROPN
ftr-420	1572	14	22	22	NUM
ftr-420	1572	15	,	,	PUNCT
ftr-420	1572	16	arguing	argue	VERB
ftr-420	1572	17	that	that	SCONJ
ftr-420	1572	18	“	"	PUNCT
ftr-420	1572	19	[	[	X
ftr-420	1572	20	a	a	X
ftr-420	1572	21	]	]	X
ftr-420	1572	22	more	more	ADV
ftr-420	1572	23	constructive	constructive	ADJ
ftr-420	1572	24	approach	approach	NOUN
ftr-420	1572	25	to	to	ADP
ftr-420	1572	26	fighting	fight	VERB
ftr-420	1572	27	terrorism	terrorism	NOUN
ftr-420	1572	28	would	would	AUX
ftr-420	1572	29	be	be	AUX
ftr-420	1572	30	to	to	PART
ftr-420	1572	31	move	move	VERB
ftr-420	1572	32	away	away	ADV
ftr-420	1572	33	from	from	ADP
ftr-420	1572	34	all	all	ADV
ftr-420	1572	35	-	-	PUNCT
ftr-420	1572	36	embracing	embrace	VERB
ftr-420	1572	37	information	information	NOUN
ftr-420	1572	38	-	-	PUNCT
ftr-420	1572	39	gathering	gathering	NOUN
ftr-420	1572	40	towards	towards	ADP
ftr-420	1572	41	much	much	ADV
ftr-420	1572	42	more	more	ADV
ftr-420	1572	43	narrowly	narrowly	ADV
ftr-420	1572	44	focused	focused	ADJ
ftr-420	1572	45	money	money	NOUN
ftr-420	1572	46	-	-	PUNCT
ftr-420	1572	47	laundering	launder	VERB
ftr-420	1572	48	laws	law	NOUN
ftr-420	1572	49	.	.	PUNCT
ftr-420	1572	50	”	"	PUNCT
ftr-420	1573	1	2004	2004	NUM
ftr-420	1573	2	]	]	PUNCT
ftr-420	1573	3	sharing	share	VERB
ftr-420	1573	4	bank	bank	NOUN
ftr-420	1573	5	deposit	deposit	NOUN
ftr-420	1573	6	information	information	NOUN
ftr-420	1573	7	with	with	ADP
ftr-420	1573	8	other	other	ADJ
ftr-420	1573	9	countries	country	NOUN
ftr-420	1573	10	648	648	NUM
ftr-420	1573	11	assuming	assume	VERB
ftr-420	1573	12	,	,	PUNCT
ftr-420	1573	13	for	for	ADP
ftr-420	1573	14	sake	sake	NOUN
ftr-420	1573	15	of	of	ADP
ftr-420	1573	16	argument	argument	NOUN
ftr-420	1573	17	,	,	PUNCT
ftr-420	1573	18	that	that	SCONJ
ftr-420	1573	19	fighting	fight	VERB
ftr-420	1573	20	terrorism	terrorism	NOUN
ftr-420	1573	21	and	and	CCONJ
ftr-420	1573	22	serious	serious	ADJ
ftr-420	1573	23	non	non	ADJ
ftr-420	1573	24	-	-	ADJ
ftr-420	1573	25	tax	tax	ADJ
ftr-420	1573	26	crimes	crime	NOUN
ftr-420	1573	27	is	be	AUX
ftr-420	1573	28	much	much	ADV
ftr-420	1573	29	more	more	ADV
ftr-420	1573	30	important	important	ADJ
ftr-420	1573	31	than	than	ADP
ftr-420	1573	32	enforcing	enforce	VERB
ftr-420	1573	33	the	the	DET
ftr-420	1573	34	tax	tax	NOUN
ftr-420	1573	35	law	law	NOUN
ftr-420	1573	36	,	,	PUNCT
ftr-420	1573	37	there	there	PRON
ftr-420	1573	38	is	be	VERB
ftr-420	1573	39	still	still	ADV
ftr-420	1573	40	a	a	DET
ftr-420	1573	41	question	question	NOUN
ftr-420	1573	42	as	as	ADP
ftr-420	1573	43	to	to	ADP
ftr-420	1573	44	whether	whether	SCONJ
ftr-420	1573	45	pressuring	pressure	VERB
ftr-420	1573	46	tax	tax	NOUN
ftr-420	1573	47	havens	haven	NOUN
ftr-420	1573	48	with	with	ADP
ftr-420	1573	49	respect	respect	NOUN
ftr-420	1573	50	to	to	ADP
ftr-420	1573	51	tax	tax	NOUN
ftr-420	1573	52	information	information	NOUN
ftr-420	1573	53	will	will	AUX
ftr-420	1573	54	in	in	ADP
ftr-420	1573	55	fact	fact	NOUN
ftr-420	1573	56	jeopardize	jeopardize	VERB
ftr-420	1573	57	tax	tax	NOUN
ftr-420	1573	58	havens	haven	NOUN
ftr-420	1573	59	’	’	PART
ftr-420	1573	60	cooperation	cooperation	NOUN
ftr-420	1573	61	with	with	ADP
ftr-420	1573	62	respect	respect	NOUN
ftr-420	1573	63	to	to	ADP
ftr-420	1573	64	terrorism	terrorism	NOUN
ftr-420	1573	65	and	and	CCONJ
ftr-420	1573	66	other	other	ADJ
ftr-420	1573	67	serious	serious	ADJ
ftr-420	1573	68	crimes	crime	NOUN
ftr-420	1573	69	.	.	PUNCT
ftr-420	1574	1	a	a	DET
ftr-420	1574	2	tax	tax	NOUN
ftr-420	1574	3	haven	haven	NOUN
ftr-420	1574	4	’s	’s	PART
ftr-420	1574	5	refusal	refusal	NOUN
ftr-420	1574	6	to	to	PART
ftr-420	1574	7	cooperate	cooperate	VERB
ftr-420	1574	8	in	in	ADP
ftr-420	1574	9	the	the	DET
ftr-420	1574	10	latter	latter	ADJ
ftr-420	1574	11	enterprise	enterprise	NOUN
ftr-420	1574	12	is	be	AUX
ftr-420	1574	13	likely	likely	ADJ
ftr-420	1574	14	to	to	PART
ftr-420	1574	15	cost	cost	VERB
ftr-420	1574	16	it	it	PRON
ftr-420	1574	17	dearly	dearly	ADV
ftr-420	1574	18	in	in	ADP
ftr-420	1574	19	terms	term	NOUN
ftr-420	1574	20	of	of	ADP
ftr-420	1574	21	its	its	PRON
ftr-420	1574	22	standing	standing	NOUN
ftr-420	1574	23	in	in	ADP
ftr-420	1574	24	the	the	DET
ftr-420	1574	25	international	international	ADJ
ftr-420	1574	26	community	community	NOUN
ftr-420	1574	27	.	.	PUNCT
ftr-420	1575	1	thus	thus	ADV
ftr-420	1575	2	,	,	PUNCT
ftr-420	1575	3	it	it	PRON
ftr-420	1575	4	is	be	AUX
ftr-420	1575	5	by	by	ADP
ftr-420	1575	6	no	no	DET
ftr-420	1575	7	means	means	NOUN
ftr-420	1575	8	clear	clear	ADJ
ftr-420	1575	9	that	that	SCONJ
ftr-420	1575	10	fighting	fight	VERB
ftr-420	1575	11	terrorism	terrorism	NOUN
ftr-420	1575	12	or	or	CCONJ
ftr-420	1575	13	other	other	ADJ
ftr-420	1575	14	crime	crime	NOUN
ftr-420	1575	15	is	be	AUX
ftr-420	1575	16	a	a	DET
ftr-420	1575	17	good	good	ADJ
ftr-420	1575	18	reason	reason	NOUN
ftr-420	1575	19	for	for	SCONJ
ftr-420	1575	20	the	the	DET
ftr-420	1575	21	irs	irs	PROPN
ftr-420	1575	22	to	to	PART
ftr-420	1575	23	abandon	abandon	VERB
ftr-420	1575	24	its	its	PRON
ftr-420	1575	25	efforts	effort	NOUN
ftr-420	1575	26	to	to	PART
ftr-420	1575	27	obtain	obtain	VERB
ftr-420	1575	28	tax	tax	NOUN
ftr-420	1575	29	information	information	NOUN
ftr-420	1575	30	from	from	ADP
ftr-420	1575	31	tax	tax	NOUN
ftr-420	1575	32	havens	haven	NOUN
ftr-420	1575	33	.	.	PUNCT
ftr-420	1576	1	iv	iv	X
ftr-420	1576	2	.	.	PUNCT
ftr-420	1577	1	questioning	question	VERB
ftr-420	1577	2	our	our	PRON
ftr-420	1577	3	current	current	ADJ
ftr-420	1577	4	tax	tax	NOUN
ftr-420	1577	5	system	system	NOUN
ftr-420	1577	6	the	the	DET
ftr-420	1577	7	above	above	ADJ
ftr-420	1577	8	defense	defense	NOUN
ftr-420	1577	9	of	of	ADP
ftr-420	1577	10	the	the	DET
ftr-420	1577	11	treasury	treasury	NOUN
ftr-420	1577	12	’s	’s	PART
ftr-420	1577	13	efforts	effort	NOUN
ftr-420	1577	14	to	to	PART
ftr-420	1577	15	institute	institute	VERB
ftr-420	1577	16	automatic	automatic	ADJ
ftr-420	1577	17	information	information	NOUN
ftr-420	1577	18	sharing	sharing	NOUN
ftr-420	1577	19	regarding	regard	VERB
ftr-420	1577	20	bank	bank	NOUN
ftr-420	1577	21	deposit	deposit	NOUN
ftr-420	1577	22	interest	interest	NOUN
ftr-420	1577	23	accepted	accept	VERB
ftr-420	1577	24	certain	certain	ADJ
ftr-420	1577	25	features	feature	NOUN
ftr-420	1577	26	of	of	ADP
ftr-420	1577	27	our	our	PRON
ftr-420	1577	28	current	current	ADJ
ftr-420	1577	29	tax	tax	NOUN
ftr-420	1577	30	system	system	NOUN
ftr-420	1577	31	as	as	ADP
ftr-420	1577	32	a	a	DET
ftr-420	1577	33	given	give	VERB
ftr-420	1577	34	:	:	PUNCT
ftr-420	1577	35	under	under	ADP
ftr-420	1577	36	the	the	DET
ftr-420	1577	37	current	current	ADJ
ftr-420	1577	38	internal	internal	ADJ
ftr-420	1577	39	revenue	revenue	NOUN
ftr-420	1577	40	code	code	NOUN
ftr-420	1577	41	,	,	PUNCT
ftr-420	1577	42	u.s	u.s	PROPN
ftr-420	1577	43	.	.	PROPN
ftr-420	1577	44	citizens	citizen	NOUN
ftr-420	1577	45	or	or	CCONJ
ftr-420	1577	46	residents	resident	NOUN
ftr-420	1577	47	on	on	ADP
ftr-420	1577	48	taxed	tax	VERB
ftr-420	1577	49	on	on	ADP
ftr-420	1577	50	their	their	PRON
ftr-420	1577	51	income	income	NOUN
ftr-420	1577	52	from	from	ADP
ftr-420	1577	53	worldwide	worldwide	ADJ
ftr-420	1577	54	sources	source	NOUN
ftr-420	1577	55	and	and	CCONJ
ftr-420	1577	56	are	be	AUX
ftr-420	1577	57	allowed	allow	VERB
ftr-420	1577	58	certain	certain	ADJ
ftr-420	1577	59	deductions	deduction	NOUN
ftr-420	1577	60	or	or	CCONJ
ftr-420	1577	61	credits	credit	NOUN
ftr-420	1577	62	.	.	PUNCT
ftr-420	1578	1	the	the	DET
ftr-420	1578	2	taxpayer	taxpayer	NOUN
ftr-420	1578	3	is	be	AUX
ftr-420	1578	4	expected	expect	VERB
ftr-420	1578	5	to	to	PART
ftr-420	1578	6	compute	compute	VERB
ftr-420	1578	7	his	his	PRON
ftr-420	1578	8	own	own	ADJ
ftr-420	1578	9	tax	tax	NOUN
ftr-420	1578	10	liability	liability	NOUN
ftr-420	1578	11	.	.	PUNCT
ftr-420	1579	1	at	at	ADP
ftr-420	1579	2	the	the	DET
ftr-420	1579	3	same	same	ADJ
ftr-420	1579	4	time	time	NOUN
ftr-420	1579	5	,	,	PUNCT
ftr-420	1579	6	the	the	DET
ftr-420	1579	7	irs	irs	PROPN
ftr-420	1579	8	is	be	AUX
ftr-420	1579	9	to	to	PART
ftr-420	1579	10	have	have	VERB
ftr-420	1579	11	various	various	ADJ
ftr-420	1579	12	sources	source	NOUN
ftr-420	1579	13	of	of	ADP
ftr-420	1579	14	financial	financial	ADJ
ftr-420	1579	15	information	information	NOUN
ftr-420	1579	16	regarding	regard	VERB
ftr-420	1579	17	taxpayers	taxpayer	NOUN
ftr-420	1579	18	in	in	ADP
ftr-420	1579	19	order	order	NOUN
ftr-420	1579	20	to	to	PART
ftr-420	1579	21	verify	verify	VERB
ftr-420	1579	22	that	that	SCONJ
ftr-420	1579	23	the	the	DET
ftr-420	1579	24	tax	tax	NOUN
ftr-420	1579	25	is	be	AUX
ftr-420	1579	26	accurately	accurately	ADV
ftr-420	1579	27	determined	determine	VERB
ftr-420	1579	28	.	.	PUNCT
ftr-420	1580	1	thus	thus	ADV
ftr-420	1580	2	,	,	PUNCT
ftr-420	1580	3	the	the	DET
ftr-420	1580	4	taxpayer	taxpayer	NOUN
ftr-420	1580	5	is	be	AUX
ftr-420	1580	6	required	require	VERB
ftr-420	1580	7	to	to	PART
ftr-420	1580	8	file	file	VERB
ftr-420	1580	9	a	a	DET
ftr-420	1580	10	complete	complete	ADJ
ftr-420	1580	11	and	and	CCONJ
ftr-420	1580	12	accurate	accurate	ADJ
ftr-420	1580	13	tax	tax	NOUN
ftr-420	1580	14	return	return	NOUN
ftr-420	1580	15	,	,	PUNCT
ftr-420	1580	16	as	as	ADV
ftr-420	1580	17	well	well	ADV
ftr-420	1580	18	as	as	ADP
ftr-420	1580	19	a	a	DET
ftr-420	1580	20	return	return	NOUN
ftr-420	1580	21	detailing	detail	VERB
ftr-420	1580	22	any	any	DET
ftr-420	1580	23	foreign	foreign	ADJ
ftr-420	1580	24	accounts	account	NOUN
ftr-420	1580	25	that	that	PRON
ftr-420	1580	26	he	he	PRON
ftr-420	1580	27	owns	own	VERB
ftr-420	1580	28	or	or	CCONJ
ftr-420	1580	29	controls	control	NOUN
ftr-420	1580	30	.	.	PUNCT
ftr-420	1581	1	u.s	u.s	PROPN
ftr-420	1581	2	.	.	PROPN
ftr-420	1581	3	payors	payor	NOUN
ftr-420	1581	4	of	of	ADP
ftr-420	1581	5	various	various	ADJ
ftr-420	1581	6	types	type	NOUN
ftr-420	1581	7	of	of	ADP
ftr-420	1581	8	income	income	NOUN
ftr-420	1581	9	,	,	PUNCT
ftr-420	1581	10	e.g.	e.g.	ADV
ftr-420	1581	11	,	,	PUNCT
ftr-420	1581	12	wages	wage	NOUN
ftr-420	1581	13	,	,	PUNCT
ftr-420	1581	14	dividends	dividend	NOUN
ftr-420	1581	15	,	,	PUNCT
ftr-420	1581	16	interest	interest	NOUN
ftr-420	1581	17	,	,	PUNCT
ftr-420	1581	18	and	and	CCONJ
ftr-420	1581	19	royalties	royalty	NOUN
ftr-420	1581	20	,	,	PUNCT
ftr-420	1581	21	are	be	AUX
ftr-420	1581	22	required	require	VERB
ftr-420	1581	23	to	to	PART
ftr-420	1581	24	report	report	VERB
ftr-420	1581	25	these	these	DET
ftr-420	1581	26	payments	payment	NOUN
ftr-420	1581	27	to	to	ADP
ftr-420	1581	28	the	the	DET
ftr-420	1581	29	taxpayer	taxpayer	NOUN
ftr-420	1581	30	and	and	CCONJ
ftr-420	1581	31	the	the	DET
ftr-420	1581	32	irs	irs	PROPN
ftr-420	1581	33	as	as	ADP
ftr-420	1581	34	a	a	DET
ftr-420	1581	35	means	means	NOUN
ftr-420	1581	36	to	to	PART
ftr-420	1581	37	insure	insure	VERB
ftr-420	1581	38	compliance	compliance	NOUN
ftr-420	1581	39	.	.	PUNCT
ftr-420	1582	1	in	in	ADP
ftr-420	1582	2	addition	addition	NOUN
ftr-420	1582	3	,	,	PUNCT
ftr-420	1582	4	the	the	DET
ftr-420	1582	5	irs	irs	PROPN
ftr-420	1582	6	may	may	AUX
ftr-420	1582	7	issue	issue	VERB
ftr-420	1582	8	a	a	DET
ftr-420	1582	9	summons	summon	NOUN
ftr-420	1582	10	for	for	ADP
ftr-420	1582	11	bank	bank	NOUN
ftr-420	1582	12	records	record	NOUN
ftr-420	1582	13	of	of	ADP
ftr-420	1582	14	a	a	DET
ftr-420	1582	15	taxpayer	taxpayer	NOUN
ftr-420	1582	16	in	in	ADP
ftr-420	1582	17	order	order	NOUN
ftr-420	1582	18	to	to	PART
ftr-420	1582	19	verify	verify	VERB
ftr-420	1582	20	the	the	DET
ftr-420	1582	21	accuracy	accuracy	NOUN
ftr-420	1582	22	of	of	ADP
ftr-420	1582	23	his	his	PRON
ftr-420	1582	24	tax	tax	NOUN
ftr-420	1582	25	return	return	NOUN
ftr-420	1582	26	without	without	ADP
ftr-420	1582	27	establishing	establish	VERB
ftr-420	1582	28	probable	probable	ADJ
ftr-420	1582	29	cause	cause	NOUN
ftr-420	1582	30	to	to	PART
ftr-420	1582	31	believe	believe	VERB
ftr-420	1582	32	that	that	SCONJ
ftr-420	1582	33	the	the	DET
ftr-420	1582	34	return	return	NOUN
ftr-420	1582	35	is	be	AUX
ftr-420	1582	36	false	false	ADJ
ftr-420	1582	37	.	.	PUNCT
ftr-420	1583	1	given	give	VERB
ftr-420	1583	2	these	these	DET
ftr-420	1583	3	features	feature	NOUN
ftr-420	1583	4	of	of	ADP
ftr-420	1583	5	our	our	PRON
ftr-420	1583	6	current	current	ADJ
ftr-420	1583	7	tax	tax	NOUN
ftr-420	1583	8	system	system	NOUN
ftr-420	1583	9	,	,	PUNCT
ftr-420	1583	10	treasury	treasury	PROPN
ftr-420	1583	11	’s	’s	PART
ftr-420	1583	12	effort	effort	NOUN
ftr-420	1583	13	to	to	PART
ftr-420	1583	14	expand	expand	VERB
ftr-420	1583	15	automatic	automatic	ADJ
ftr-420	1583	16	information	information	NOUN
ftr-420	1583	17	sharing	share	VERB
ftr-420	1583	18	to	to	ADP
ftr-420	1583	19	cross	cross	ADJ
ftr-420	1583	20	-	-	ADJ
ftr-420	1583	21	border	border	ADJ
ftr-420	1583	22	payments	payment	NOUN
ftr-420	1583	23	of	of	ADP
ftr-420	1583	24	bank	bank	NOUN
ftr-420	1583	25	deposit	deposit	NOUN
ftr-420	1583	26	interest	interest	NOUN
ftr-420	1583	27	seems	seem	VERB
ftr-420	1583	28	not	not	PART
ftr-420	1583	29	to	to	PART
ftr-420	1583	30	represent	represent	VERB
ftr-420	1583	31	much	much	ADJ
ftr-420	1583	32	of	of	ADP
ftr-420	1583	33	an	an	DET
ftr-420	1583	34	additional	additional	ADJ
ftr-420	1583	35	invasion	invasion	NOUN
ftr-420	1583	36	of	of	ADP
ftr-420	1583	37	privacy	privacy	NOUN
ftr-420	1583	38	and	and	CCONJ
ftr-420	1583	39	seems	seems	AUX
ftr-420	1583	40	clearly	clearly	ADV
ftr-420	1583	41	warranted	warrant	VERB
ftr-420	1583	42	by	by	ADP
ftr-420	1583	43	the	the	DET
ftr-420	1583	44	needs	need	NOUN
ftr-420	1583	45	of	of	ADP
ftr-420	1583	46	the	the	DET
ftr-420	1583	47	system	system	NOUN
ftr-420	1583	48	.	.	PUNCT
ftr-420	1584	1	thus	thus	ADV
ftr-420	1584	2	,	,	PUNCT
ftr-420	1584	3	it	it	PRON
ftr-420	1584	4	seems	seem	VERB
ftr-420	1584	5	plausible	plausible	ADJ
ftr-420	1584	6	that	that	SCONJ
ftr-420	1584	7	much	much	ADJ
ftr-420	1584	8	of	of	ADP
ftr-420	1584	9	the	the	DET
ftr-420	1584	10	criticism	criticism	NOUN
ftr-420	1584	11	of	of	ADP
ftr-420	1584	12	the	the	DET
ftr-420	1584	13	proposed	propose	VERB
ftr-420	1584	14	regulation	regulation	NOUN
ftr-420	1584	15	is	be	AUX
ftr-420	1584	16	actually	actually	ADV
ftr-420	1584	17	directed	direct	VERB
ftr-420	1584	18	at	at	ADP
ftr-420	1584	19	the	the	DET
ftr-420	1584	20	larger	large	ADJ
ftr-420	1584	21	goal	goal	NOUN
ftr-420	1584	22	of	of	ADP
ftr-420	1584	23	replacing	replace	VERB
ftr-420	1584	24	the	the	DET
ftr-420	1584	25	federal	federal	ADJ
ftr-420	1584	26	income	income	NOUN
ftr-420	1584	27	tax	tax	NOUN
ftr-420	1584	28	with	with	ADP
ftr-420	1584	29	a	a	DET
ftr-420	1584	30	new	new	ADJ
ftr-420	1584	31	tax	tax	NOUN
ftr-420	1584	32	system	system	NOUN
ftr-420	1584	33	.	.	PUNCT
ftr-420	1585	1	the	the	DET
ftr-420	1585	2	criticism	criticism	NOUN
ftr-420	1585	3	may	may	AUX
ftr-420	1585	4	be	be	AUX
ftr-420	1585	5	designed	design	VERB
ftr-420	1585	6	to	to	PART
ftr-420	1585	7	serve	serve	VERB
ftr-420	1585	8	two	two	NUM
ftr-420	1585	9	alternative	alternative	ADJ
ftr-420	1585	10	purposes	purpose	NOUN
ftr-420	1585	11	:	:	PUNCT
ftr-420	1585	12	if	if	SCONJ
ftr-420	1585	13	the	the	DET
ftr-420	1585	14	criticism	criticism	NOUN
ftr-420	1585	15	succeeds	succeed	VERB
ftr-420	1585	16	in	in	ADP
ftr-420	1585	17	derailing	derail	VERB
ftr-420	1585	18	the	the	DET
ftr-420	1585	19	proposed	propose	VERB
ftr-420	1585	20	regulation	regulation	NOUN
ftr-420	1585	21	and	and	CCONJ
ftr-420	1585	22	the	the	DET
ftr-420	1585	23	treasury	treasury	NOUN
ftr-420	1585	24	’s	’s	PART
ftr-420	1585	25	efforts	effort	NOUN
ftr-420	1585	26	to	to	PART
ftr-420	1585	27	broaden	broaden	VERB
ftr-420	1585	28	information	information	NOUN
ftr-420	1585	29	exchange	exchange	NOUN
ftr-420	1585	30	,	,	PUNCT
ftr-420	1585	31	then	then	ADV
ftr-420	1585	32	income	income	NOUN
ftr-420	1585	33	tax	tax	NOUN
ftr-420	1585	34	compliance	compliance	NOUN
ftr-420	1585	35	and	and	CCONJ
ftr-420	1585	36	taxpayer	taxpayer	NOUN
ftr-420	1585	37	morale	morale	NOUN
ftr-420	1585	38	may	may	AUX
ftr-420	1585	39	decline	decline	VERB
ftr-420	1585	40	further	far	ADV
ftr-420	1585	41	and	and	CCONJ
ftr-420	1585	42	the	the	DET
ftr-420	1585	43	need	need	NOUN
ftr-420	1585	44	for	for	ADP
ftr-420	1585	45	a	a	DET
ftr-420	1585	46	replacement	replacement	NOUN
ftr-420	1585	47	of	of	ADP
ftr-420	1585	48	the	the	DET
ftr-420	1585	49	tax	tax	NOUN
ftr-420	1585	50	system	system	NOUN
ftr-420	1585	51	will	will	AUX
ftr-420	1585	52	become	become	VERB
ftr-420	1585	53	apparent	apparent	ADJ
ftr-420	1585	54	.	.	PUNCT
ftr-420	1586	1	if	if	SCONJ
ftr-420	1586	2	the	the	DET
ftr-420	1586	3	proposed	propose	VERB
ftr-420	1586	4	regulation	regulation	NOUN
ftr-420	1586	5	is	be	AUX
ftr-420	1586	6	finalized	finalize	VERB
ftr-420	1586	7	despite	despite	SCONJ
ftr-420	1586	8	the	the	DET
ftr-420	1586	9	criticism	criticism	NOUN
ftr-420	1586	10	,	,	PUNCT
ftr-420	1586	11	the	the	DET
ftr-420	1586	12	criticism	criticism	NOUN
ftr-420	1586	13	will	will	AUX
ftr-420	1586	14	at	at	ADV
ftr-420	1586	15	least	least	ADJ
ftr-420	1586	16	have	have	AUX
ftr-420	1586	17	highlighted	highlight	VERB
ftr-420	1586	18	the	the	DET
ftr-420	1586	19	degree	degree	NOUN
ftr-420	1586	20	to	to	PART
ftr-420	1586	21	which	which	PRON
ftr-420	1586	22	privacy	privacy	NOUN
ftr-420	1586	23	is	be	AUX
ftr-420	1586	24	necessarily	necessarily	ADV
ftr-420	1586	25	sacrificed	sacrifice	VERB
ftr-420	1586	26	under	under	ADP
ftr-420	1586	27	the	the	DET
ftr-420	1586	28	income	income	NOUN
ftr-420	1586	29	tax	tax	NOUN
ftr-420	1586	30	and	and	CCONJ
ftr-420	1586	31	may	may	AUX
ftr-420	1586	32	help	help	VERB
ftr-420	1586	33	to	to	PART
ftr-420	1586	34	convince	convince	VERB
ftr-420	1586	35	citizens	citizen	NOUN
ftr-420	1586	36	of	of	ADP
ftr-420	1586	37	the	the	DET
ftr-420	1586	38	need	need	NOUN
ftr-420	1586	39	for	for	ADP
ftr-420	1586	40	a	a	DET
ftr-420	1586	41	less	less	ADV
ftr-420	1586	42	invasive	invasive	ADJ
ftr-420	1586	43	alternative	alternative	NOUN
ftr-420	1586	44	.	.	PUNCT
ftr-420	1587	1	for	for	ADP
ftr-420	1587	2	example	example	NOUN
ftr-420	1587	3	,	,	PUNCT
ftr-420	1587	4	dr	dr	PROPN
ftr-420	1587	5	.	.	PROPN
ftr-420	1587	6	daniel	daniel	PROPN
ftr-420	1587	7	j.	j.	PROPN
ftr-420	1587	8	mitchell	mitchell	PROPN
ftr-420	1587	9	of	of	ADP
ftr-420	1587	10	the	the	DET
ftr-420	1587	11	heritage	heritage	NOUN
ftr-420	1587	12	foundation	foundation	PROPN
ftr-420	1587	13	,	,	PUNCT
ftr-420	1587	14	who	who	PRON
ftr-420	1587	15	is	be	AUX
ftr-420	1587	16	one	one	NUM
ftr-420	1587	17	of	of	ADP
ftr-420	1587	18	the	the	DET
ftr-420	1587	19	members	member	NOUN
ftr-420	1587	20	of	of	ADP
ftr-420	1587	21	the	the	DET
ftr-420	1587	22	task	task	NOUN
ftr-420	1587	23	force	force	NOUN
ftr-420	1587	24	on	on	ADP
ftr-420	1587	25	information	information	NOUN
ftr-420	1587	26	exchange	exchange	NOUN
ftr-420	1587	27	and	and	CCONJ
ftr-420	1587	28	646	646	NUM
ftr-420	1587	29	florida	florida	PROPN
ftr-420	1587	30	tax	tax	NOUN
ftr-420	1587	31	review	review	NOUN
ftr-420	1587	32	[	[	X
ftr-420	1587	33	vol.6:6	vol.6:6	X
ftr-420	1587	34	financial	financial	ADJ
ftr-420	1587	35	privacy	privacy	NOUN
ftr-420	1587	36	,	,	PUNCT
ftr-420	1587	37	has	have	AUX
ftr-420	1587	38	written	write	VERB
ftr-420	1587	39	:	:	PUNCT
ftr-420	1587	40	“	"	PUNCT
ftr-420	1587	41	the	the	DET
ftr-420	1587	42	reduction	reduction	NOUN
ftr-420	1587	43	of	of	ADP
ftr-420	1587	44	government	government	NOUN
ftr-420	1587	45	prying	prying	NOUN
ftr-420	1587	46	is	be	AUX
ftr-420	1587	47	sufficient	sufficient	ADJ
ftr-420	1587	48	reason	reason	NOUN
ftr-420	1587	49	to	to	PART
ftr-420	1587	50	scrap	scrap	VERB
ftr-420	1587	51	the	the	DET
ftr-420	1587	52	internal	internal	ADJ
ftr-420	1587	53	revenue	revenue	NOUN
ftr-420	1587	54	code	code	NOUN
ftr-420	1587	55	.	.	PUNCT
ftr-420	1587	56	”	"	PUNCT
ftr-420	1588	1	he	he	PRON
ftr-420	1588	2	points	point	VERB
ftr-420	1588	3	out	out	ADP
ftr-420	1588	4	that205	that205	PUNCT
ftr-420	1588	5	under	under	ADP
ftr-420	1588	6	the	the	DET
ftr-420	1588	7	“	"	PUNCT
ftr-420	1588	8	flat	flat	ADJ
ftr-420	1588	9	tax	tax	NOUN
ftr-420	1588	10	,	,	PUNCT
ftr-420	1588	11	”	"	PUNCT
ftr-420	1588	12	the	the	DET
ftr-420	1588	13	only	only	ADJ
ftr-420	1588	14	income	income	NOUN
ftr-420	1588	15	that	that	PRON
ftr-420	1588	16	individuals	individual	NOUN
ftr-420	1588	17	(	(	PUNCT
ftr-420	1588	18	in	in	ADP
ftr-420	1588	19	contrast	contrast	NOUN
ftr-420	1588	20	to	to	ADP
ftr-420	1588	21	businesses	business	NOUN
ftr-420	1588	22	)	)	PUNCT
ftr-420	1588	23	would	would	AUX
ftr-420	1588	24	be	be	AUX
ftr-420	1588	25	required	require	VERB
ftr-420	1588	26	to	to	PART
ftr-420	1588	27	report	report	VERB
ftr-420	1588	28	would	would	AUX
ftr-420	1588	29	be	be	AUX
ftr-420	1588	30	wages	wage	NOUN
ftr-420	1588	31	;	;	PUNCT
ftr-420	1588	32	dividends	dividend	NOUN
ftr-420	1588	33	and	and	CCONJ
ftr-420	1588	34	interest	interest	NOUN
ftr-420	1588	35	would	would	AUX
ftr-420	1588	36	not	not	PART
ftr-420	1588	37	be	be	AUX
ftr-420	1588	38	reported	report	VERB
ftr-420	1588	39	on	on	ADP
ftr-420	1588	40	an	an	DET
ftr-420	1588	41	individual	individual	NOUN
ftr-420	1588	42	’s	’s	PART
ftr-420	1588	43	return	return	NOUN
ftr-420	1588	44	.	.	PUNCT
ftr-420	1589	1	employers	employer	NOUN
ftr-420	1589	2	,	,	PUNCT
ftr-420	1589	3	as	as	ADP
ftr-420	1589	4	under	under	ADP
ftr-420	1589	5	the	the	DET
ftr-420	1589	6	current	current	NOUN
ftr-420	1589	7	system,206	system,206	PROPN
ftr-420	1589	8	would	would	AUX
ftr-420	1589	9	be	be	AUX
ftr-420	1589	10	responsible	responsible	ADJ
ftr-420	1589	11	for	for	ADP
ftr-420	1589	12	reporting	reporting	NOUN
ftr-420	1589	13	and	and	CCONJ
ftr-420	1589	14	withholding	withholding	NOUN
ftr-420	1589	15	tax	tax	NOUN
ftr-420	1589	16	from	from	ADP
ftr-420	1589	17	an	an	DET
ftr-420	1589	18	individual	individual	NOUN
ftr-420	1589	19	’s	’s	PART
ftr-420	1589	20	wages	wage	NOUN
ftr-420	1589	21	,	,	PUNCT
ftr-420	1589	22	so	so	SCONJ
ftr-420	1589	23	compliance	compliance	NOUN
ftr-420	1589	24	would	would	AUX
ftr-420	1589	25	be	be	AUX
ftr-420	1589	26	fairly	fairly	ADV
ftr-420	1589	27	well	well	ADV
ftr-420	1589	28	assured	assure	VERB
ftr-420	1589	29	.	.	PUNCT
ftr-420	1590	1	assuming	assume	VERB
ftr-420	1590	2	also	also	ADV
ftr-420	1590	3	that	that	SCONJ
ftr-420	1590	4	deductions	deduction	NOUN
ftr-420	1590	5	,	,	PUNCT
ftr-420	1590	6	such	such	ADJ
ftr-420	1590	7	as	as	ADP
ftr-420	1590	8	medical	medical	ADJ
ftr-420	1590	9	expenses	expense	NOUN
ftr-420	1590	10	and	and	CCONJ
ftr-420	1590	11	mortgage	mortgage	NOUN
ftr-420	1590	12	interest	interest	NOUN
ftr-420	1590	13	,	,	PUNCT
ftr-420	1590	14	are	be	AUX
ftr-420	1590	15	not	not	PART
ftr-420	1590	16	allowed	allow	VERB
ftr-420	1590	17	,	,	PUNCT
ftr-420	1590	18	the	the	DET
ftr-420	1590	19	irs	irs	PROPN
ftr-420	1590	20	would	would	AUX
ftr-420	1590	21	appear	appear	VERB
ftr-420	1590	22	to	to	PART
ftr-420	1590	23	have	have	VERB
ftr-420	1590	24	no	no	DET
ftr-420	1590	25	need	need	NOUN
ftr-420	1590	26	to	to	PART
ftr-420	1590	27	obtain	obtain	VERB
ftr-420	1590	28	extensive	extensive	ADJ
ftr-420	1590	29	financial	financial	ADJ
ftr-420	1590	30	information	information	NOUN
ftr-420	1590	31	about	about	ADP
ftr-420	1590	32	individuals	individual	NOUN
ftr-420	1590	33	(	(	PUNCT
ftr-420	1590	34	apart	apart	ADV
ftr-420	1590	35	from	from	ADP
ftr-420	1590	36	their	their	PRON
ftr-420	1590	37	ownership	ownership	NOUN
ftr-420	1590	38	of	of	ADP
ftr-420	1590	39	businesses).207	businesses).207	NOUN
ftr-420	1590	40	on	on	ADP
ftr-420	1590	41	the	the	DET
ftr-420	1590	42	other	other	ADJ
ftr-420	1590	43	hand	hand	NOUN
ftr-420	1590	44	,	,	PUNCT
ftr-420	1590	45	a	a	DET
ftr-420	1590	46	number	number	NOUN
ftr-420	1590	47	of	of	ADP
ftr-420	1590	48	other	other	ADJ
ftr-420	1590	49	federal	federal	ADJ
ftr-420	1590	50	programs	program	NOUN
ftr-420	1590	51	require	require	VERB
ftr-420	1590	52	financial	financial	ADJ
ftr-420	1590	53	information	information	NOUN
ftr-420	1590	54	about	about	ADP
ftr-420	1590	55	individuals	individual	NOUN
ftr-420	1590	56	,	,	PUNCT
ftr-420	1590	57	such	such	ADJ
ftr-420	1590	58	as	as	ADP
ftr-420	1590	59	the	the	DET
ftr-420	1590	60	social	social	ADJ
ftr-420	1590	61	security	security	NOUN
ftr-420	1590	62	disability	disability	NOUN
ftr-420	1590	63	program	program	NOUN
ftr-420	1590	64	,	,	PUNCT
ftr-420	1590	65	college	college	NOUN
ftr-420	1590	66	loan	loan	NOUN
ftr-420	1590	67	assistance	assistance	NOUN
ftr-420	1590	68	,	,	PUNCT
ftr-420	1590	69	medicare	medicare	NOUN
ftr-420	1590	70	benefits	benefit	NOUN
ftr-420	1590	71	and	and	CCONJ
ftr-420	1590	72	food	food	NOUN
ftr-420	1590	73	stamps	stamp	NOUN
ftr-420	1590	74	.	.	PUNCT
ftr-420	1591	1	in	in	ADP
ftr-420	1591	2	addition	addition	NOUN
ftr-420	1591	3	,	,	PUNCT
ftr-420	1591	4	state208	state208	NOUN
ftr-420	1591	5	205	205	NUM
ftr-420	1591	6	.	.	PUNCT
ftr-420	1591	7	see	see	VERB
ftr-420	1591	8	mitchell	mitchell	PROPN
ftr-420	1591	9	,	,	PUNCT
ftr-420	1591	10	supra	supra	PROPN
ftr-420	1591	11	note	note	PROPN
ftr-420	1591	12	102	102	NUM
ftr-420	1591	13	,	,	PUNCT
ftr-420	1591	14	at	at	ADP
ftr-420	1591	15	2	2	NUM
ftr-420	1591	16	.	.	PUNCT
ftr-420	1592	1	he	he	PRON
ftr-420	1592	2	notes	note	VERB
ftr-420	1592	3	that	that	SCONJ
ftr-420	1592	4	“	"	PUNCT
ftr-420	1592	5	[	[	X
ftr-420	1592	6	d]uring	d]ure	VERB
ftr-420	1592	7	america	america	PROPN
ftr-420	1592	8	’s	’s	PART
ftr-420	1592	9	early	early	ADJ
ftr-420	1592	10	years	year	NOUN
ftr-420	1592	11	.	.	PUNCT
ftr-420	1592	12	.	.	PUNCT
ftr-420	1592	13	.	.	PUNCT
ftr-420	1593	1	tax	tax	NOUN
ftr-420	1593	2	collectors	collector	NOUN
ftr-420	1593	3	were	be	AUX
ftr-420	1593	4	not	not	PART
ftr-420	1593	5	even	even	ADV
ftr-420	1593	6	allowed	allow	VERB
ftr-420	1593	7	to	to	PART
ftr-420	1593	8	enter	enter	VERB
ftr-420	1593	9	homes	home	NOUN
ftr-420	1593	10	.	.	PUNCT
ftr-420	1593	11	”	"	PUNCT
ftr-420	1594	1	i	i	PRON
ftr-420	1594	2	d.	d.	PROPN
ftr-420	1594	3	,	,	PUNCT
ftr-420	1594	4	citing	cite	VERB
ftr-420	1594	5	charles	charles	PROPN
ftr-420	1594	6	adams	adams	PROPN
ftr-420	1594	7	,	,	PUNCT
ftr-420	1594	8	for	for	ADP
ftr-420	1594	9	good	good	ADJ
ftr-420	1594	10	and	and	CCONJ
ftr-420	1594	11	evil	evil	NOUN
ftr-420	1594	12	:	:	PUNCT
ftr-420	1594	13	the	the	DET
ftr-420	1594	14	impact	impact	NOUN
ftr-420	1594	15	of	of	ADP
ftr-420	1594	16	taxes	taxis	NOUN
ftr-420	1594	17	on	on	ADP
ftr-420	1594	18	the	the	DET
ftr-420	1594	19	course	course	NOUN
ftr-420	1594	20	of	of	ADP
ftr-420	1594	21	civilization	civilization	NOUN
ftr-420	1594	22	(	(	PUNCT
ftr-420	1594	23	new	new	PROPN
ftr-420	1594	24	york	york	PROPN
ftr-420	1594	25	:	:	PUNCT
ftr-420	1594	26	madison	madison	PROPN
ftr-420	1594	27	books	book	NOUN
ftr-420	1594	28	:	:	PUNCT
ftr-420	1594	29	1993	1993	NUM
ftr-420	1594	30	)	)	PUNCT
ftr-420	1594	31	.	.	PUNCT
ftr-420	1595	1	see	see	VERB
ftr-420	1595	2	also	also	ADV
ftr-420	1595	3	rahn	rahn	PROPN
ftr-420	1595	4	&	&	CCONJ
ftr-420	1595	5	de	de	X
ftr-420	1595	6	rugy	rugy	PROPN
ftr-420	1595	7	,	,	PUNCT
ftr-420	1595	8	supra	supra	NOUN
ftr-420	1595	9	note	note	NOUN
ftr-420	1595	10	6	6	NUM
ftr-420	1595	11	,	,	PUNCT
ftr-420	1595	12	at	at	ADP
ftr-420	1595	13	¶	¶	PROPN
ftr-420	1595	14	13	13	NUM
ftr-420	1595	15	,	,	PUNCT
ftr-420	1595	16	noting	note	VERB
ftr-420	1595	17	that	that	SCONJ
ftr-420	1595	18	“	"	PUNCT
ftr-420	1595	19	[	[	X
ftr-420	1595	20	u]ntil	u]ntil	ADP
ftr-420	1595	21	1913	1913	NUM
ftr-420	1595	22	[	[	X
ftr-420	1595	23	when	when	SCONJ
ftr-420	1595	24	the	the	DET
ftr-420	1595	25	sixteenth	sixteenth	ADJ
ftr-420	1595	26	amendment	amendment	NOUN
ftr-420	1595	27	was	be	AUX
ftr-420	1595	28	ratified	ratify	VERB
ftr-420	1595	29	,	,	PUNCT
ftr-420	1595	30	]	]	PUNCT
ftr-420	1595	31	the	the	DET
ftr-420	1595	32	government	government	NOUN
ftr-420	1595	33	did	do	AUX
ftr-420	1595	34	not	not	PART
ftr-420	1595	35	have	have	VERB
ftr-420	1595	36	constitutional	constitutional	ADJ
ftr-420	1595	37	authority	authority	NOUN
ftr-420	1595	38	to	to	PART
ftr-420	1595	39	invade	invade	VERB
ftr-420	1595	40	financial	financial	ADJ
ftr-420	1595	41	privacy	privacy	NOUN
ftr-420	1595	42	.	.	PUNCT
ftr-420	1595	43	”	"	PUNCT
ftr-420	1596	1	206	206	NUM
ftr-420	1596	2	.	.	PUNCT
ftr-420	1597	1	see	see	VERB
ftr-420	1597	2	mitchell	mitchell	PROPN
ftr-420	1597	3	,	,	PUNCT
ftr-420	1597	4	tax	tax	NOUN
ftr-420	1597	5	reform	reform	NOUN
ftr-420	1597	6	,	,	PUNCT
ftr-420	1597	7	supra	supra	PROPN
ftr-420	1597	8	note	note	PROPN
ftr-420	1597	9	102	102	NUM
ftr-420	1597	10	,	,	PUNCT
ftr-420	1597	11	at	at	ADP
ftr-420	1597	12	9	9	NUM
ftr-420	1597	13	-	-	SYM
ftr-420	1597	14	11	11	NUM
ftr-420	1597	15	;	;	PUNCT
ftr-420	1597	16	see	see	VERB
ftr-420	1597	17	john	john	PROPN
ftr-420	1597	18	o.	o.	PROPN
ftr-420	1597	19	fox	fox	PROPN
ftr-420	1597	20	,	,	PUNCT
ftr-420	1597	21	if	if	SCONJ
ftr-420	1597	22	america	america	PROPN
ftr-420	1597	23	really	really	ADV
ftr-420	1597	24	understood	understand	VERB
ftr-420	1597	25	the	the	DET
ftr-420	1597	26	income	income	NOUN
ftr-420	1597	27	tax	tax	NOUN
ftr-420	1597	28	(	(	PUNCT
ftr-420	1597	29	westview	westview	PROPN
ftr-420	1597	30	press	press	PROPN
ftr-420	1597	31	2001	2001	NUM
ftr-420	1597	32	)	)	PUNCT
ftr-420	1597	33	,	,	PUNCT
ftr-420	1597	34	at	at	ADP
ftr-420	1597	35	pp	pp	ADV
ftr-420	1597	36	.	.	PUNCT
ftr-420	1598	1	260	260	NUM
ftr-420	1598	2	,	,	PUNCT
ftr-420	1598	3	263	263	NUM
ftr-420	1598	4	,	,	PUNCT
ftr-420	1598	5	showing	show	VERB
ftr-420	1598	6	tax	tax	NOUN
ftr-420	1598	7	forms	form	NOUN
ftr-420	1598	8	required	require	VERB
ftr-420	1598	9	under	under	ADP
ftr-420	1598	10	the	the	DET
ftr-420	1598	11	flat	flat	ADJ
ftr-420	1598	12	tax	tax	NOUN
ftr-420	1598	13	.	.	PUNCT
ftr-420	1599	1	207	207	NUM
ftr-420	1599	2	.	.	PUNCT
ftr-420	1600	1	see	see	VERB
ftr-420	1600	2	discussion	discussion	NOUN
ftr-420	1600	3	in	in	ADP
ftr-420	1600	4	gao	gao	PROPN
ftr-420	1600	5	/	/	SYM
ftr-420	1600	6	ggd-98	ggd-98	PROPN
ftr-420	1600	7	-	-	PUNCT
ftr-420	1600	8	37	37	NUM
ftr-420	1600	9	,	,	PUNCT
ftr-420	1600	10	u.s	u.s	PROPN
ftr-420	1600	11	.	.	PROPN
ftr-420	1600	12	general	general	ADJ
ftr-420	1600	13	accounting	accounting	PROPN
ftr-420	1600	14	office	office	PROPN
ftr-420	1600	15	,	,	PUNCT
ftr-420	1600	16	potential	potential	ADJ
ftr-420	1600	17	impact	impact	NOUN
ftr-420	1600	18	of	of	ADP
ftr-420	1600	19	alternative	alternative	ADJ
ftr-420	1600	20	taxes	taxis	NOUN
ftr-420	1600	21	on	on	ADP
ftr-420	1600	22	taxpayers	taxpayer	NOUN
ftr-420	1600	23	and	and	CCONJ
ftr-420	1600	24	administrators	administrator	NOUN
ftr-420	1600	25	,	,	PUNCT
ftr-420	1600	26	january	january	PROPN
ftr-420	1600	27	14	14	NUM
ftr-420	1600	28	,	,	PUNCT
ftr-420	1600	29	1998	1998	NUM
ftr-420	1600	30	,	,	PUNCT
ftr-420	1600	31	appendix	appendix	VERB
ftr-420	1600	32	vii	vii	PROPN
ftr-420	1600	33	,	,	PUNCT
ftr-420	1600	34	reprinted	reprint	VERB
ftr-420	1600	35	in	in	ADP
ftr-420	1600	36	98	98	NUM
ftr-420	1600	37	tnt	tnt	NOUN
ftr-420	1600	38	11	11	NUM
ftr-420	1600	39	-	-	SYM
ftr-420	1600	40	10	10	NUM
ftr-420	1600	41	&	&	CCONJ
ftr-420	1600	42	11	11	NUM
ftr-420	1600	43	-	-	SYM
ftr-420	1600	44	11	11	NUM
ftr-420	1600	45	.	.	PUNCT
ftr-420	1601	1	similarly	similarly	ADV
ftr-420	1601	2	,	,	PUNCT
ftr-420	1601	3	it	it	PRON
ftr-420	1601	4	has	have	AUX
ftr-420	1601	5	been	be	AUX
ftr-420	1601	6	suggested	suggest	VERB
ftr-420	1601	7	that	that	SCONJ
ftr-420	1601	8	a	a	DET
ftr-420	1601	9	national	national	ADJ
ftr-420	1601	10	retail	retail	ADJ
ftr-420	1601	11	sales	sale	NOUN
ftr-420	1601	12	tax	tax	NOUN
ftr-420	1601	13	would	would	AUX
ftr-420	1601	14	avoid	avoid	VERB
ftr-420	1601	15	the	the	DET
ftr-420	1601	16	need	need	NOUN
ftr-420	1601	17	for	for	SCONJ
ftr-420	1601	18	information	information	NOUN
ftr-420	1601	19	about	about	ADP
ftr-420	1601	20	an	an	DET
ftr-420	1601	21	individual	individual	NOUN
ftr-420	1601	22	’s	’s	PART
ftr-420	1601	23	finances	finance	NOUN
ftr-420	1601	24	to	to	PART
ftr-420	1601	25	be	be	AUX
ftr-420	1601	26	provided	provide	VERB
ftr-420	1601	27	to	to	ADP
ftr-420	1601	28	the	the	DET
ftr-420	1601	29	irs	irs	PROPN
ftr-420	1601	30	.	.	PUNCT
ftr-420	1602	1	see	see	VERB
ftr-420	1602	2	mitchell	mitchell	PROPN
ftr-420	1602	3	,	,	PUNCT
ftr-420	1602	4	supra	supra	PROPN
ftr-420	1602	5	note	note	PROPN
ftr-420	1602	6	102	102	NUM
ftr-420	1602	7	,	,	PUNCT
ftr-420	1602	8	at	at	ADP
ftr-420	1602	9	11	11	NUM
ftr-420	1602	10	-	-	SYM
ftr-420	1602	11	12	12	NUM
ftr-420	1602	12	,	,	PUNCT
ftr-420	1602	13	stating	state	VERB
ftr-420	1602	14	that	that	SCONJ
ftr-420	1602	15	the	the	DET
ftr-420	1602	16	irs	irs	PROPN
ftr-420	1602	17	would	would	AUX
ftr-420	1602	18	have	have	VERB
ftr-420	1602	19	no	no	DET
ftr-420	1602	20	need	need	NOUN
ftr-420	1602	21	to	to	PART
ftr-420	1602	22	track	track	VERB
ftr-420	1602	23	wages	wage	NOUN
ftr-420	1602	24	or	or	CCONJ
ftr-420	1602	25	individual	individual	ADJ
ftr-420	1602	26	savings	saving	NOUN
ftr-420	1602	27	,	,	PUNCT
ftr-420	1602	28	stockholdings	stockholding	NOUN
ftr-420	1602	29	or	or	CCONJ
ftr-420	1602	30	bondholdings	bondholding	NOUN
ftr-420	1602	31	of	of	ADP
ftr-420	1602	32	individuals	individual	NOUN
ftr-420	1602	33	.	.	PUNCT
ftr-420	1603	1	further	far	ADV
ftr-420	1603	2	,	,	PUNCT
ftr-420	1603	3	although	although	SCONJ
ftr-420	1603	4	the	the	DET
ftr-420	1603	5	government	government	NOUN
ftr-420	1603	6	would	would	AUX
ftr-420	1603	7	have	have	VERB
ftr-420	1603	8	to	to	PART
ftr-420	1603	9	keep	keep	VERB
ftr-420	1603	10	track	track	NOUN
ftr-420	1603	11	of	of	ADP
ftr-420	1603	12	sales	sale	NOUN
ftr-420	1603	13	,	,	PUNCT
ftr-420	1603	14	“	"	PUNCT
ftr-420	1603	15	the	the	DET
ftr-420	1603	16	compliance	compliance	NOUN
ftr-420	1603	17	burden	burden	NOUN
ftr-420	1603	18	would	would	AUX
ftr-420	1603	19	fall	fall	VERB
ftr-420	1603	20	on	on	ADP
ftr-420	1603	21	sellers	seller	NOUN
ftr-420	1603	22	rather	rather	ADV
ftr-420	1603	23	than	than	ADP
ftr-420	1603	24	buyers	buyer	NOUN
ftr-420	1603	25	.	.	PUNCT
ftr-420	1603	26	”	"	PUNCT
ftr-420	1604	1	however	however	ADV
ftr-420	1604	2	,	,	PUNCT
ftr-420	1604	3	he	he	PRON
ftr-420	1604	4	notes	note	VERB
ftr-420	1604	5	that	that	SCONJ
ftr-420	1604	6	“	"	PUNCT
ftr-420	1604	7	[	[	X
ftr-420	1604	8	p]urchases	p]urchase	NOUN
ftr-420	1604	9	of	of	ADP
ftr-420	1604	10	goods	good	NOUN
ftr-420	1604	11	made	make	VERB
ftr-420	1604	12	overseas	overseas	ADV
ftr-420	1604	13	would	would	AUX
ftr-420	1604	14	be	be	AUX
ftr-420	1604	15	taxable	taxable	ADJ
ftr-420	1604	16	,	,	PUNCT
ftr-420	1604	17	so	so	SCONJ
ftr-420	1604	18	consumers	consumer	NOUN
ftr-420	1604	19	would	would	AUX
ftr-420	1604	20	have	have	VERB
ftr-420	1604	21	to	to	PART
ftr-420	1604	22	divulge	divulge	VERB
ftr-420	1604	23	those	those	DET
ftr-420	1604	24	purchases	purchase	NOUN
ftr-420	1604	25	when	when	SCONJ
ftr-420	1604	26	returning	return	VERB
ftr-420	1604	27	to	to	ADP
ftr-420	1604	28	the	the	DET
ftr-420	1604	29	united	united	PROPN
ftr-420	1604	30	states	states	PROPN
ftr-420	1604	31	.	.	PUNCT
ftr-420	1604	32	”	"	PUNCT
ftr-420	1605	1	i	i	PRON
ftr-420	1605	2	d.	d.	VERB
ftr-420	1605	3	at	at	ADP
ftr-420	1605	4	12	12	NUM
ftr-420	1605	5	.	.	PUNCT
ftr-420	1606	1	by	by	ADP
ftr-420	1606	2	contrast	contrast	NOUN
ftr-420	1606	3	,	,	PUNCT
ftr-420	1606	4	a	a	DET
ftr-420	1606	5	cash	cash	NOUN
ftr-420	1606	6	-	-	PUNCT
ftr-420	1606	7	flow	flow	NOUN
ftr-420	1606	8	tax	tax	NOUN
ftr-420	1606	9	may	may	AUX
ftr-420	1606	10	not	not	PART
ftr-420	1606	11	offer	offer	VERB
ftr-420	1606	12	greater	great	ADJ
ftr-420	1606	13	privacy	privacy	NOUN
ftr-420	1606	14	because	because	SCONJ
ftr-420	1606	15	of	of	ADP
ftr-420	1606	16	the	the	DET
ftr-420	1606	17	need	need	NOUN
ftr-420	1606	18	to	to	PART
ftr-420	1606	19	track	track	VERB
ftr-420	1606	20	amounts	amount	NOUN
ftr-420	1606	21	added	add	VERB
ftr-420	1606	22	to	to	ADP
ftr-420	1606	23	savings	saving	NOUN
ftr-420	1606	24	and	and	CCONJ
ftr-420	1606	25	amounts	amount	NOUN
ftr-420	1606	26	withdrawn	withdraw	VERB
ftr-420	1606	27	from	from	ADP
ftr-420	1606	28	savings	saving	NOUN
ftr-420	1606	29	.	.	PUNCT
ftr-420	1607	1	i	i	PRON
ftr-420	1607	2	d.	d.	PROPN
ftr-420	1607	3	at	at	ADP
ftr-420	1607	4	13	13	NUM
ftr-420	1607	5	.	.	PUNCT
ftr-420	1608	1	208	208	NUM
ftr-420	1608	2	.	.	PUNCT
ftr-420	1609	1	see	see	VERB
ftr-420	1609	2	e.g.	e.g.	ADV
ftr-420	1609	3	,	,	PUNCT
ftr-420	1609	4	mitchell	mitchell	PROPN
ftr-420	1609	5	,	,	PUNCT
ftr-420	1609	6	supra	supra	PROPN
ftr-420	1609	7	note	note	PROPN
ftr-420	1609	8	102	102	NUM
ftr-420	1609	9	,	,	PUNCT
ftr-420	1609	10	at	at	ADP
ftr-420	1609	11	12	12	NUM
ftr-420	1609	12	&	&	CCONJ
ftr-420	1609	13	n.	n.	PROPN
ftr-420	1609	14	9	9	NUM
ftr-420	1609	15	,	,	PUNCT
ftr-420	1609	16	noting	note	VERB
ftr-420	1609	17	that	that	SCONJ
ftr-420	1609	18	although	although	SCONJ
ftr-420	1609	19	a	a	DET
ftr-420	1609	20	national	national	ADJ
ftr-420	1609	21	sales	sale	NOUN
ftr-420	1609	22	tax	tax	NOUN
ftr-420	1609	23	would	would	AUX
ftr-420	1609	24	not	not	PART
ftr-420	1609	25	entail	entail	VERB
ftr-420	1609	26	any	any	DET
ftr-420	1609	27	tracking	tracking	NOUN
ftr-420	1609	28	of	of	ADP
ftr-420	1609	29	individuals	individual	NOUN
ftr-420	1609	30	’	'	PUNCT
ftr-420	1609	31	salaries	salary	NOUN
ftr-420	1609	32	by	by	ADP
ftr-420	1609	33	the	the	DET
ftr-420	1609	34	irs	irs	PROPN
ftr-420	1609	35	,	,	PUNCT
ftr-420	1609	36	“	"	PUNCT
ftr-420	1609	37	[	[	X
ftr-420	1609	38	t]here	t]here	NOUN
ftr-420	1609	39	may	may	AUX
ftr-420	1609	40	be	be	AUX
ftr-420	1609	41	other	other	ADJ
ftr-420	1609	42	reasons	reason	NOUN
ftr-420	1609	43	for	for	SCONJ
ftr-420	1609	44	the	the	DET
ftr-420	1609	45	government	government	NOUN
ftr-420	1609	46	to	to	PART
ftr-420	1609	47	obtain	obtain	VERB
ftr-420	1609	48	this	this	DET
ftr-420	1609	49	data	data	NOUN
ftr-420	1609	50	,	,	PUNCT
ftr-420	1609	51	including	include	VERB
ftr-420	1609	52	:	:	PUNCT
ftr-420	1609	53	1	1	X
ftr-420	1609	54	.	.	X
ftr-420	1609	55	calculation	calculation	NOUN
ftr-420	1609	56	of	of	ADP
ftr-420	1609	57	social	social	ADJ
ftr-420	1609	58	security	security	NOUN
ftr-420	1609	59	taxes	taxis	NOUN
ftr-420	1609	60	and/or	and/or	CCONJ
ftr-420	1609	61	benefits	benefit	NOUN
ftr-420	1609	62	,	,	PUNCT
ftr-420	1609	63	and	and	CCONJ
ftr-420	1609	64	2	2	X
ftr-420	1609	65	.	.	X
ftr-420	1609	66	determination	determination	NOUN
ftr-420	1609	67	of	of	ADP
ftr-420	1609	68	eligibility	eligibility	NOUN
ftr-420	1609	69	for	for	ADP
ftr-420	1609	70	various	various	ADJ
ftr-420	1609	71	government	government	NOUN
ftr-420	1609	72	programs	program	NOUN
ftr-420	1609	73	.	.	PUNCT
ftr-420	1609	74	”	"	PUNCT
ftr-420	1610	1	i	i	PRON
ftr-420	1610	2	d.	d.	PROPN
ftr-420	1610	3	at	at	ADP
ftr-420	1610	4	n.	n.	PROPN
ftr-420	1610	5	9	9	NUM
ftr-420	1610	6	;	;	PUNCT
ftr-420	1610	7	see	see	VERB
ftr-420	1610	8	privacilla	privacilla	NOUN
ftr-420	1610	9	report	report	NOUN
ftr-420	1610	10	,	,	PUNCT
ftr-420	1610	11	supra	supra	PROPN
ftr-420	1610	12	note	note	PROPN
ftr-420	1610	13	103	103	NUM
ftr-420	1610	14	,	,	PUNCT
ftr-420	1610	15	at	at	ADP
ftr-420	1610	16	7	7	NUM
ftr-420	1610	17	-	-	SYM
ftr-420	1610	18	8	8	NUM
ftr-420	1610	19	,	,	PUNCT
ftr-420	1610	20	noting	note	VERB
ftr-420	1610	21	that	that	SCONJ
ftr-420	1610	22	the	the	DET
ftr-420	1610	23	ssa	ssa	NOUN
ftr-420	1610	24	keeps	keep	VERB
ftr-420	1610	25	records	record	NOUN
ftr-420	1610	26	of	of	ADP
ftr-420	1610	27	“	"	PUNCT
ftr-420	1610	28	individuals	individual	NOUN
ftr-420	1610	29	’	'	PUNCT
ftr-420	1610	30	earning	earn	VERB
ftr-420	1610	31	histories	history	NOUN
ftr-420	1610	32	over	over	ADP
ftr-420	1610	33	their	their	PRON
ftr-420	1610	34	entire	entire	ADJ
ftr-420	1610	35	lives	life	NOUN
ftr-420	1610	36	.	.	PUNCT
ftr-420	1610	37	”	"	PUNCT
ftr-420	1611	1	this	this	DET
ftr-420	1611	2	report	report	NOUN
ftr-420	1611	3	further	further	ADJ
ftr-420	1611	4	notes	note	VERB
ftr-420	1611	5	that	that	SCONJ
ftr-420	1611	6	the	the	DET
ftr-420	1611	7	census	census	PROPN
ftr-420	1611	8	bureau	bureau	NOUN
ftr-420	1611	9	questionnaire	questionnaire	NOUN
ftr-420	1611	10	asks	ask	VERB
ftr-420	1611	11	for	for	ADP
ftr-420	1611	12	“	"	PUNCT
ftr-420	1611	13	a	a	DET
ftr-420	1611	14	detailed	detailed	ADJ
ftr-420	1611	15	breakdown	breakdown	NOUN
ftr-420	1611	16	of	of	ADP
ftr-420	1611	17	income	income	NOUN
ftr-420	1611	18	,	,	PUNCT
ftr-420	1611	19	how	how	SCONJ
ftr-420	1611	20	people	people	NOUN
ftr-420	1611	21	get	get	VERB
ftr-420	1611	22	to	to	ADP
ftr-420	1611	23	work	work	NOUN
ftr-420	1611	24	.	.	PUNCT
ftr-420	1611	25	.	.	PUNCT
ftr-420	1611	26	.	.	PUNCT
ftr-420	1612	1	how	how	SCONJ
ftr-420	1612	2	many	many	ADJ
ftr-420	1612	3	toilets	toilet	NOUN
ftr-420	1612	4	families	family	NOUN
ftr-420	1612	5	have	have	VERB
ftr-420	1612	6	,	,	PUNCT
ftr-420	1612	7	and	and	CCONJ
ftr-420	1612	8	how	how	SCONJ
ftr-420	1612	9	much	much	ADV
ftr-420	1612	10	they	they	PRON
ftr-420	1612	11	pay	pay	VERB
ftr-420	1612	12	annually	annually	ADV
ftr-420	1612	13	for	for	ADP
ftr-420	1612	14	electricity	electricity	NOUN
ftr-420	1612	15	,	,	PUNCT
ftr-420	1612	16	gas	gas	NOUN
ftr-420	1612	17	water	water	NOUN
ftr-420	1612	18	,	,	PUNCT
ftr-420	1612	19	sewers	sewer	NOUN
ftr-420	1612	20	,	,	PUNCT
ftr-420	1612	21	oil	oil	NOUN
ftr-420	1612	22	,	,	PUNCT
ftr-420	1612	23	coal	coal	NOUN
ftr-420	1612	24	,	,	PUNCT
ftr-420	1612	25	2004	2004	NUM
ftr-420	1612	26	]	]	PUNCT
ftr-420	1612	27	sharing	share	VERB
ftr-420	1612	28	bank	bank	NOUN
ftr-420	1612	29	deposit	deposit	NOUN
ftr-420	1612	30	information	information	NOUN
ftr-420	1612	31	with	with	ADP
ftr-420	1612	32	other	other	ADJ
ftr-420	1612	33	countries	country	NOUN
ftr-420	1613	1	648	648	NUM
ftr-420	1613	2	and	and	CCONJ
ftr-420	1613	3	local	local	ADJ
ftr-420	1613	4	governments	government	NOUN
ftr-420	1613	5	require	require	VERB
ftr-420	1613	6	such	such	ADJ
ftr-420	1613	7	information	information	NOUN
ftr-420	1613	8	for	for	ADP
ftr-420	1613	9	their	their	PRON
ftr-420	1613	10	own	own	ADJ
ftr-420	1613	11	income	income	NOUN
ftr-420	1613	12	taxes	taxis	NOUN
ftr-420	1613	13	and	and	CCONJ
ftr-420	1613	14	other	other	ADJ
ftr-420	1613	15	programs	program	NOUN
ftr-420	1613	16	.	.	PUNCT
ftr-420	1614	1	moreover	moreover	ADV
ftr-420	1614	2	,	,	PUNCT
ftr-420	1614	3	there	there	PRON
ftr-420	1614	4	is	be	VERB
ftr-420	1614	5	the	the	DET
ftr-420	1614	6	question	question	NOUN
ftr-420	1614	7	of	of	ADP
ftr-420	1614	8	whether	whether	SCONJ
ftr-420	1614	9	a	a	DET
ftr-420	1614	10	new	new	ADJ
ftr-420	1614	11	federal	federal	ADJ
ftr-420	1614	12	program	program	NOUN
ftr-420	1614	13	would	would	AUX
ftr-420	1614	14	be	be	AUX
ftr-420	1614	15	instituted	institute	VERB
ftr-420	1614	16	to	to	PART
ftr-420	1614	17	replace	replace	VERB
ftr-420	1614	18	the	the	DET
ftr-420	1614	19	earned	earn	VERB
ftr-420	1614	20	income	income	NOUN
ftr-420	1614	21	credit	credit	NOUN
ftr-420	1614	22	.	.	PUNCT
ftr-420	1615	1	if	if	SCONJ
ftr-420	1615	2	the209	the209	VERB
ftr-420	1615	3	current	current	ADJ
ftr-420	1615	4	irs	irs	PROPN
ftr-420	1615	5	information	information	NOUN
ftr-420	1615	6	-	-	PUNCT
ftr-420	1615	7	reporting	report	VERB
ftr-420	1615	8	system	system	NOUN
ftr-420	1615	9	for	for	ADP
ftr-420	1615	10	income	income	NOUN
ftr-420	1615	11	other	other	ADJ
ftr-420	1615	12	than	than	ADP
ftr-420	1615	13	wages	wage	NOUN
ftr-420	1615	14	were	be	AUX
ftr-420	1615	15	dismantled	dismantle	VERB
ftr-420	1615	16	,	,	PUNCT
ftr-420	1615	17	the	the	DET
ftr-420	1615	18	same	same	ADJ
ftr-420	1615	19	information	information	NOUN
ftr-420	1615	20	might	might	AUX
ftr-420	1615	21	nevertheless	nevertheless	ADV
ftr-420	1615	22	be	be	AUX
ftr-420	1615	23	sought	seek	VERB
ftr-420	1615	24	by	by	ADP
ftr-420	1615	25	government	government	NOUN
ftr-420	1615	26	agencies	agency	NOUN
ftr-420	1615	27	,	,	PUNCT
ftr-420	1615	28	but	but	CCONJ
ftr-420	1615	29	the	the	DET
ftr-420	1615	30	information	information	NOUN
ftr-420	1615	31	actually	actually	ADV
ftr-420	1615	32	collected	collect	VERB
ftr-420	1615	33	might	might	AUX
ftr-420	1615	34	prove	prove	VERB
ftr-420	1615	35	to	to	PART
ftr-420	1615	36	be	be	AUX
ftr-420	1615	37	less	less	ADV
ftr-420	1615	38	accurate	accurate	ADJ
ftr-420	1615	39	.	.	PUNCT
ftr-420	1616	1	thus	thus	ADV
ftr-420	1616	2	,	,	PUNCT
ftr-420	1616	3	there	there	PRON
ftr-420	1616	4	is	be	VERB
ftr-420	1616	5	need	need	NOUN
ftr-420	1616	6	for	for	ADP
ftr-420	1616	7	considerably	considerably	ADV
ftr-420	1616	8	more	more	ADJ
ftr-420	1616	9	analysis	analysis	NOUN
ftr-420	1616	10	before	before	SCONJ
ftr-420	1616	11	one	one	PRON
ftr-420	1616	12	could	could	AUX
ftr-420	1616	13	conclude	conclude	VERB
ftr-420	1616	14	that	that	SCONJ
ftr-420	1616	15	enhancing	enhance	VERB
ftr-420	1616	16	the	the	DET
ftr-420	1616	17	privacy	privacy	NOUN
ftr-420	1616	18	of	of	ADP
ftr-420	1616	19	americans	americans	PROPN
ftr-420	1616	20	would	would	AUX
ftr-420	1616	21	be	be	AUX
ftr-420	1616	22	sufficient	sufficient	ADJ
ftr-420	1616	23	justification	justification	NOUN
ftr-420	1616	24	to	to	PART
ftr-420	1616	25	replace	replace	VERB
ftr-420	1616	26	the	the	DET
ftr-420	1616	27	federal	federal	ADJ
ftr-420	1616	28	income	income	NOUN
ftr-420	1616	29	tax	tax	NOUN
ftr-420	1616	30	system	system	NOUN
ftr-420	1616	31	with	with	ADP
ftr-420	1616	32	a	a	DET
ftr-420	1616	33	flat	flat	ADJ
ftr-420	1616	34	tax.210	tax.210	NOUN
ftr-420	1616	35	kerosene	kerosene	NOUN
ftr-420	1616	36	and	and	CCONJ
ftr-420	1616	37	wood	wood	NOUN
ftr-420	1616	38	.	.	PUNCT
ftr-420	1616	39	”	"	PUNCT
ftr-420	1617	1	i	i	PRON
ftr-420	1617	2	d.	d.	PROPN
ftr-420	1617	3	at	at	ADP
ftr-420	1617	4	8	8	NUM
ftr-420	1617	5	.	.	PUNCT
ftr-420	1618	1	the	the	DET
ftr-420	1618	2	bureau	bureau	NOUN
ftr-420	1618	3	“	"	PUNCT
ftr-420	1618	4	is	be	AUX
ftr-420	1618	5	a	a	DET
ftr-420	1618	6	repository	repository	NOUN
ftr-420	1618	7	of	of	ADP
ftr-420	1618	8	massive	massive	ADJ
ftr-420	1618	9	amounts	amount	NOUN
ftr-420	1618	10	of	of	ADP
ftr-420	1618	11	sensitive	sensitive	ADJ
ftr-420	1618	12	personal	personal	ADJ
ftr-420	1618	13	information	information	NOUN
ftr-420	1618	14	about	about	ADP
ftr-420	1618	15	americans	americans	PROPN
ftr-420	1618	16	.	.	PUNCT
ftr-420	1618	17	”	"	PUNCT
ftr-420	1619	1	he	he	PRON
ftr-420	1619	2	notes	note	VERB
ftr-420	1619	3	that	that	SCONJ
ftr-420	1619	4	“	"	PUNCT
ftr-420	1619	5	in	in	ADP
ftr-420	1619	6	the	the	DET
ftr-420	1619	7	modern	modern	ADJ
ftr-420	1619	8	welfare	welfare	NOUN
ftr-420	1619	9	state	state	NOUN
ftr-420	1619	10	,	,	PUNCT
ftr-420	1619	11	governments	government	NOUN
ftr-420	1619	12	use	use	VERB
ftr-420	1619	13	copious	copious	ADJ
ftr-420	1619	14	amounts	amount	NOUN
ftr-420	1619	15	of	of	ADP
ftr-420	1619	16	information	information	NOUN
ftr-420	1619	17	to	to	PART
ftr-420	1619	18	serve	serve	VERB
ftr-420	1619	19	up	up	ADP
ftr-420	1619	20	various	various	ADJ
ftr-420	1619	21	entitlements	entitlement	NOUN
ftr-420	1619	22	and	and	CCONJ
ftr-420	1619	23	benefits	benefit	NOUN
ftr-420	1619	24	as	as	ADV
ftr-420	1619	25	well	well	ADV
ftr-420	1619	26	.	.	PUNCT
ftr-420	1620	1	any	any	DET
ftr-420	1620	2	program	program	NOUN
ftr-420	1620	3	that	that	PRON
ftr-420	1620	4	doles	dole	VERB
ftr-420	1620	5	money	money	NOUN
ftr-420	1620	6	out	out	ADP
ftr-420	1620	7	to	to	ADP
ftr-420	1620	8	citizens	citizen	NOUN
ftr-420	1620	9	based	base	VERB
ftr-420	1620	10	on	on	ADP
ftr-420	1620	11	their	their	PRON
ftr-420	1620	12	condition	condition	NOUN
ftr-420	1620	13	or	or	CCONJ
ftr-420	1620	14	status	status	NOUN
ftr-420	1620	15	must	must	AUX
ftr-420	1620	16	know	know	VERB
ftr-420	1620	17	that	that	DET
ftr-420	1620	18	condition	condition	NOUN
ftr-420	1620	19	or	or	CCONJ
ftr-420	1620	20	status	status	NOUN
ftr-420	1620	21	is	be	AUX
ftr-420	1620	22	,	,	PUNCT
ftr-420	1620	23	often	often	ADV
ftr-420	1620	24	in	in	ADP
ftr-420	1620	25	comparison	comparison	NOUN
ftr-420	1620	26	to	to	ADP
ftr-420	1620	27	the	the	DET
ftr-420	1620	28	condition	condition	NOUN
ftr-420	1620	29	or	or	CCONJ
ftr-420	1620	30	status	status	NOUN
ftr-420	1620	31	of	of	ADP
ftr-420	1620	32	the	the	DET
ftr-420	1620	33	population	population	NOUN
ftr-420	1620	34	at	at	ADP
ftr-420	1620	35	large	large	ADJ
ftr-420	1620	36	.	.	PUNCT
ftr-420	1621	1	a	a	DET
ftr-420	1621	2	program	program	NOUN
ftr-420	1621	3	to	to	PART
ftr-420	1621	4	provide	provide	VERB
ftr-420	1621	5	medical	medical	ADJ
ftr-420	1621	6	care	care	NOUN
ftr-420	1621	7	,	,	PUNCT
ftr-420	1621	8	as	as	ADP
ftr-420	1621	9	an	an	DET
ftr-420	1621	10	example	example	NOUN
ftr-420	1621	11	,	,	PUNCT
ftr-420	1621	12	requires	require	VERB
ftr-420	1621	13	the	the	DET
ftr-420	1621	14	government	government	NOUN
ftr-420	1621	15	to	to	PART
ftr-420	1621	16	collect	collect	VERB
ftr-420	1621	17	the	the	DET
ftr-420	1621	18	beneficiary	beneficiary	NOUN
ftr-420	1621	19	’s	’s	PART
ftr-420	1621	20	name	name	NOUN
ftr-420	1621	21	,	,	PUNCT
ftr-420	1621	22	address	address	NOUN
ftr-420	1621	23	,	,	PUNCT
ftr-420	1621	24	telephone	telephone	NOUN
ftr-420	1621	25	number	number	NOUN
ftr-420	1621	26	,	,	PUNCT
ftr-420	1621	27	sex	sex	NOUN
ftr-420	1621	28	,	,	PUNCT
ftr-420	1621	29	age	age	NOUN
ftr-420	1621	30	,	,	PUNCT
ftr-420	1621	31	income	income	NOUN
ftr-420	1621	32	level	level	NOUN
ftr-420	1621	33	,	,	PUNCT
ftr-420	1621	34	medical	medical	ADJ
ftr-420	1621	35	condition	condition	NOUN
ftr-420	1621	36	,	,	PUNCT
ftr-420	1621	37	medical	medical	ADJ
ftr-420	1621	38	history	history	NOUN
ftr-420	1621	39	,	,	PUNCT
ftr-420	1621	40	providers	provider	NOUN
ftr-420	1621	41	’	'	PUNCT
ftr-420	1621	42	names	name	NOUN
ftr-420	1621	43	,	,	PUNCT
ftr-420	1621	44	and	and	CCONJ
ftr-420	1621	45	much	much	ADV
ftr-420	1621	46	more	more	ADJ
ftr-420	1621	47	.	.	PUNCT
ftr-420	1621	48	”	"	PUNCT
ftr-420	1622	1	i	i	PRON
ftr-420	1622	2	d.	d.	VERB
ftr-420	1622	3	at	at	ADP
ftr-420	1622	4	9	9	NUM
ftr-420	1622	5	.	.	PUNCT
ftr-420	1623	1	in	in	ADP
ftr-420	1623	2	addition	addition	NOUN
ftr-420	1623	3	“	"	PUNCT
ftr-420	1623	4	the	the	DET
ftr-420	1623	5	government	government	NOUN
ftr-420	1623	6	sector	sector	NOUN
ftr-420	1623	7	makes	make	VERB
ftr-420	1623	8	[	[	X
ftr-420	1623	9	use	use	NOUN
ftr-420	1623	10	]	]	PUNCT
ftr-420	1623	11	of	of	ADP
ftr-420	1623	12	personal	personal	ADJ
ftr-420	1623	13	information	information	NOUN
ftr-420	1623	14	.	.	PUNCT
ftr-420	1623	15	.	.	PUNCT
ftr-420	1623	16	.	.	PUNCT
ftr-420	1624	1	to	to	PART
ftr-420	1624	2	investigate	investigate	VERB
ftr-420	1624	3	crime	crime	NOUN
ftr-420	1624	4	and	and	CCONJ
ftr-420	1624	5	enforce	enforce	VERB
ftr-420	1624	6	laws	law	NOUN
ftr-420	1624	7	and	and	CCONJ
ftr-420	1624	8	regulations	regulation	NOUN
ftr-420	1624	9	.	.	PUNCT
ftr-420	1625	1	governments	government	NOUN
ftr-420	1625	2	’	’	PART
ftr-420	1625	3	ability	ability	NOUN
ftr-420	1625	4	to	to	PART
ftr-420	1625	5	do	do	AUX
ftr-420	1625	6	these	these	DET
ftr-420	1625	7	things	thing	NOUN
ftr-420	1625	8	correlates	correlate	VERB
ftr-420	1625	9	directly	directly	ADV
ftr-420	1625	10	to	to	ADP
ftr-420	1625	11	the	the	DET
ftr-420	1625	12	amount	amount	NOUN
ftr-420	1625	13	of	of	ADP
ftr-420	1625	14	information	information	NOUN
ftr-420	1625	15	they	they	PRON
ftr-420	1625	16	can	can	AUX
ftr-420	1625	17	collect	collect	VERB
ftr-420	1625	18	about	about	ADP
ftr-420	1625	19	where	where	SCONJ
ftr-420	1625	20	people	people	NOUN
ftr-420	1625	21	go	go	VERB
ftr-420	1625	22	,	,	PUNCT
ftr-420	1625	23	what	what	PRON
ftr-420	1625	24	they	they	PRON
ftr-420	1625	25	do	do	VERB
ftr-420	1625	26	,	,	PUNCT
ftr-420	1625	27	what	what	PRON
ftr-420	1625	28	they	they	PRON
ftr-420	1625	29	say	say	VERB
ftr-420	1625	30	,	,	PUNCT
ftr-420	1625	31	to	to	PART
ftr-420	1625	32	whom	whom	PRON
ftr-420	1625	33	they	they	PRON
ftr-420	1625	34	say	say	VERB
ftr-420	1625	35	it	it	PRON
ftr-420	1625	36	,	,	PUNCT
ftr-420	1625	37	what	what	PRON
ftr-420	1625	38	they	they	PRON
ftr-420	1625	39	own	own	VERB
ftr-420	1625	40	,	,	PUNCT
ftr-420	1625	41	what	what	PRON
ftr-420	1625	42	they	they	PRON
ftr-420	1625	43	think	think	VERB
ftr-420	1625	44	,	,	PUNCT
ftr-420	1625	45	and	and	CCONJ
ftr-420	1625	46	so	so	ADV
ftr-420	1625	47	on	on	ADV
ftr-420	1625	48	.	.	PUNCT
ftr-420	1626	1	we	we	PRON
ftr-420	1626	2	rely	rely	VERB
ftr-420	1626	3	on	on	ADP
ftr-420	1626	4	government	government	NOUN
ftr-420	1626	5	to	to	PART
ftr-420	1626	6	investigate	investigate	VERB
ftr-420	1626	7	wrongdoing	wrongdoing	NOUN
ftr-420	1626	8	by	by	ADP
ftr-420	1626	9	examining	examine	VERB
ftr-420	1626	10	information	information	NOUN
ftr-420	1626	11	that	that	PRON
ftr-420	1626	12	is	be	AUX
ftr-420	1626	13	often	often	ADV
ftr-420	1626	14	regarded	regard	VERB
ftr-420	1626	15	as	as	ADP
ftr-420	1626	16	private	private	ADJ
ftr-420	1626	17	in	in	ADP
ftr-420	1626	18	the	the	DET
ftr-420	1626	19	hands	hand	NOUN
ftr-420	1626	20	of	of	ADP
ftr-420	1626	21	the	the	DET
ftr-420	1626	22	innocent	innocent	ADJ
ftr-420	1626	23	.	.	PUNCT
ftr-420	1626	24	”	"	PUNCT
ftr-420	1627	1	i	i	PRON
ftr-420	1627	2	d.	d.	VERB
ftr-420	1627	3	at	at	ADP
ftr-420	1627	4	9	9	NUM
ftr-420	1627	5	.	.	PUNCT
ftr-420	1628	1	see	see	VERB
ftr-420	1628	2	also	also	ADV
ftr-420	1628	3	allen	allen	ADJ
ftr-420	1628	4	,	,	PUNCT
ftr-420	1628	5	supra	supra	PROPN
ftr-420	1628	6	note	note	PROPN
ftr-420	1628	7	93	93	NUM
ftr-420	1628	8	,	,	PUNCT
ftr-420	1628	9	at	at	ADP
ftr-420	1628	10	7	7	NUM
ftr-420	1628	11	-	-	SYM
ftr-420	1628	12	9	9	NUM
ftr-420	1628	13	,	,	PUNCT
ftr-420	1628	14	explaining	explain	VERB
ftr-420	1628	15	:	:	PUNCT
ftr-420	1628	16	“	"	PUNCT
ftr-420	1628	17	a	a	DET
ftr-420	1628	18	sense	sense	NOUN
ftr-420	1628	19	of	of	ADP
ftr-420	1628	20	moral	moral	ADJ
ftr-420	1628	21	responsibility	responsibility	NOUN
ftr-420	1628	22	for	for	ADP
ftr-420	1628	23	one	one	NUM
ftr-420	1628	24	’s	’s	PART
ftr-420	1628	25	conduct	conduct	NOUN
ftr-420	1628	26	and	and	CCONJ
ftr-420	1628	27	a	a	DET
ftr-420	1628	28	desire	desire	NOUN
ftr-420	1628	29	for	for	ADP
ftr-420	1628	30	morally	morally	ADV
ftr-420	1628	31	responsive	responsive	ADJ
ftr-420	1628	32	public	public	ADJ
ftr-420	1628	33	policies	policy	NOUN
ftr-420	1628	34	might	might	AUX
ftr-420	1628	35	lead	lead	VERB
ftr-420	1628	36	to	to	ADP
ftr-420	1628	37	abandonment	abandonment	NOUN
ftr-420	1628	38	of	of	ADP
ftr-420	1628	39	enhancing	enhance	VERB
ftr-420	1628	40	individual	individual	ADJ
ftr-420	1628	41	data	datum	NOUN
ftr-420	1628	42	control	control	NOUN
ftr-420	1628	43	as	as	ADP
ftr-420	1628	44	the	the	DET
ftr-420	1628	45	central	central	ADJ
ftr-420	1628	46	objective	objective	NOUN
ftr-420	1628	47	of	of	ADP
ftr-420	1628	48	privacy	privacy	NOUN
ftr-420	1628	49	policy	policy	NOUN
ftr-420	1628	50	.	.	PUNCT
ftr-420	1628	51	.	.	PUNCT
ftr-420	1628	52	.	.	PUNCT
ftr-420	1629	1	it	it	PRON
ftr-420	1629	2	would	would	AUX
ftr-420	1629	3	seem	seem	VERB
ftr-420	1629	4	unwise	unwise	ADJ
ftr-420	1629	5	to	to	PART
ftr-420	1629	6	prohibit	prohibit	VERB
ftr-420	1629	7	the	the	DET
ftr-420	1629	8	constitutionally	constitutionally	ADV
ftr-420	1629	9	mandated	mandate	VERB
ftr-420	1629	10	decennial	decennial	ADJ
ftr-420	1629	11	census	census	NOUN
ftr-420	1629	12	-	-	PUNCT
ftr-420	1629	13	takers	taker	NOUN
ftr-420	1629	14	from	from	ADP
ftr-420	1629	15	collecting	collect	VERB
ftr-420	1629	16	personal	personal	ADJ
ftr-420	1629	17	information	information	NOUN
ftr-420	1629	18	about	about	ADP
ftr-420	1629	19	household	household	NOUN
ftr-420	1629	20	income	income	NOUN
ftr-420	1629	21	.	.	PUNCT
ftr-420	1630	1	welfare	welfare	NOUN
ftr-420	1630	2	,	,	PUNCT
ftr-420	1630	3	social	social	ADJ
ftr-420	1630	4	security	security	NOUN
ftr-420	1630	5	,	,	PUNCT
ftr-420	1630	6	disaster	disaster	NOUN
ftr-420	1630	7	relief	relief	NOUN
ftr-420	1630	8	,	,	PUNCT
ftr-420	1630	9	student	student	NOUN
ftr-420	1630	10	loans	loan	NOUN
ftr-420	1630	11	–	–	PUNCT
ftr-420	1630	12	all	all	PRON
ftr-420	1630	13	of	of	ADP
ftr-420	1630	14	these	these	DET
ftr-420	1630	15	public	public	ADJ
ftr-420	1630	16	benefits	benefit	NOUN
ftr-420	1630	17	should	should	AUX
ftr-420	1630	18	be	be	AUX
ftr-420	1630	19	available	available	ADJ
ftr-420	1630	20	,	,	PUNCT
ftr-420	1630	21	but	but	CCONJ
ftr-420	1630	22	surely	surely	ADV
ftr-420	1630	23	require	require	VERB
ftr-420	1630	24	moral	moral	ADJ
ftr-420	1630	25	accountability	accountability	NOUN
ftr-420	1630	26	in	in	ADP
ftr-420	1630	27	the	the	DET
ftr-420	1630	28	form	form	NOUN
ftr-420	1630	29	of	of	ADP
ftr-420	1630	30	personal	personal	ADJ
ftr-420	1630	31	financial	financial	ADJ
ftr-420	1630	32	disclosures	disclosure	NOUN
ftr-420	1630	33	.	.	PUNCT
ftr-420	1630	34	”	"	PUNCT
ftr-420	1631	1	209	209	NUM
ftr-420	1631	2	.	.	PUNCT
ftr-420	1632	1	see	see	VERB
ftr-420	1632	2	david	david	PROPN
ftr-420	1632	3	a.	a.	PROPN
ftr-420	1632	4	weisbach	weisbach	PROPN
ftr-420	1632	5	,	,	PUNCT
ftr-420	1632	6	ironing	iron	VERB
ftr-420	1632	7	out	out	ADP
ftr-420	1632	8	the	the	DET
ftr-420	1632	9	flat	flat	ADJ
ftr-420	1632	10	tax	tax	NOUN
ftr-420	1632	11	,	,	PUNCT
ftr-420	1632	12	52	52	NUM
ftr-420	1632	13	tax	tax	NOUN
ftr-420	1632	14	l.	l.	PROPN
ftr-420	1632	15	rev	rev	PROPN
ftr-420	1632	16	.	.	PROPN
ftr-420	1632	17	599	599	NUM
ftr-420	1632	18	(	(	PUNCT
ftr-420	1632	19	2000	2000	NUM
ftr-420	1632	20	)	)	PUNCT
ftr-420	1632	21	,	,	PUNCT
ftr-420	1632	22	explaining	explain	VERB
ftr-420	1632	23	that	that	SCONJ
ftr-420	1632	24	if	if	SCONJ
ftr-420	1632	25	the	the	DET
ftr-420	1632	26	income	income	NOUN
ftr-420	1632	27	tax	tax	NOUN
ftr-420	1632	28	were	be	AUX
ftr-420	1632	29	replaced	replace	VERB
ftr-420	1632	30	with	with	ADP
ftr-420	1632	31	a	a	DET
ftr-420	1632	32	flat	flat	ADJ
ftr-420	1632	33	tax	tax	NOUN
ftr-420	1632	34	and	and	CCONJ
ftr-420	1632	35	the	the	DET
ftr-420	1632	36	earned	earn	VERB
ftr-420	1632	37	income	income	NOUN
ftr-420	1632	38	credit	credit	NOUN
ftr-420	1632	39	was	be	AUX
ftr-420	1632	40	to	to	PART
ftr-420	1632	41	be	be	AUX
ftr-420	1632	42	retained	retain	VERB
ftr-420	1632	43	,	,	PUNCT
ftr-420	1632	44	then	then	ADV
ftr-420	1632	45	there	there	PRON
ftr-420	1632	46	would	would	AUX
ftr-420	1632	47	be	be	AUX
ftr-420	1632	48	an	an	DET
ftr-420	1632	49	issue	issue	NOUN
ftr-420	1632	50	as	as	ADP
ftr-420	1632	51	to	to	ADP
ftr-420	1632	52	whether	whether	SCONJ
ftr-420	1632	53	to	to	PART
ftr-420	1632	54	retain	retain	VERB
ftr-420	1632	55	the	the	DET
ftr-420	1632	56	partial	partial	ADJ
ftr-420	1632	57	phase	phase	NOUN
ftr-420	1632	58	-	-	PUNCT
ftr-420	1632	59	out	out	NOUN
ftr-420	1632	60	based	base	VERB
ftr-420	1632	61	on	on	ADP
ftr-420	1632	62	overall	overall	ADJ
ftr-420	1632	63	income	income	NOUN
ftr-420	1632	64	(	(	PUNCT
ftr-420	1632	65	as	as	SCONJ
ftr-420	1632	66	contrasted	contrast	VERB
ftr-420	1632	67	with	with	ADP
ftr-420	1632	68	wages	wage	NOUN
ftr-420	1632	69	)	)	PUNCT
ftr-420	1632	70	.	.	PUNCT
ftr-420	1633	1	to	to	PART
ftr-420	1633	2	eliminate	eliminate	VERB
ftr-420	1633	3	this	this	DET
ftr-420	1633	4	phase	phase	NOUN
ftr-420	1633	5	-	-	PUNCT
ftr-420	1633	6	out	out	NOUN
ftr-420	1633	7	would	would	AUX
ftr-420	1633	8	allow	allow	VERB
ftr-420	1633	9	the	the	DET
ftr-420	1633	10	eic	eic	PROPN
ftr-420	1633	11	to	to	PART
ftr-420	1633	12	be	be	AUX
ftr-420	1633	13	claimed	claim	VERB
ftr-420	1633	14	by	by	ADP
ftr-420	1633	15	“	"	PUNCT
ftr-420	1633	16	those	those	PRON
ftr-420	1633	17	living	live	VERB
ftr-420	1633	18	off	off	ADP
ftr-420	1633	19	investments	investment	NOUN
ftr-420	1633	20	with	with	ADP
ftr-420	1633	21	low	low	ADJ
ftr-420	1633	22	wages	wage	NOUN
ftr-420	1633	23	,	,	PUNCT
ftr-420	1633	24	”	"	PUNCT
ftr-420	1633	25	but	but	CCONJ
ftr-420	1633	26	to	to	PART
ftr-420	1633	27	retain	retain	VERB
ftr-420	1633	28	the	the	DET
ftr-420	1633	29	phase	phase	NOUN
ftr-420	1633	30	-	-	PUNCT
ftr-420	1633	31	out	out	NOUN
ftr-420	1633	32	would	would	AUX
ftr-420	1633	33	be	be	AUX
ftr-420	1633	34	putting	put	VERB
ftr-420	1633	35	“	"	PUNCT
ftr-420	1633	36	those	those	PRON
ftr-420	1633	37	who	who	PRON
ftr-420	1633	38	claim	claim	VERB
ftr-420	1633	39	the	the	DET
ftr-420	1633	40	eic	eic	NOUN
ftr-420	1633	41	,	,	PUNCT
ftr-420	1633	42	at	at	ADP
ftr-420	1633	43	least	least	ADJ
ftr-420	1633	44	in	in	ADP
ftr-420	1633	45	part	part	NOUN
ftr-420	1633	46	,	,	PUNCT
ftr-420	1633	47	back	back	ADV
ftr-420	1633	48	in	in	ADP
ftr-420	1633	49	an	an	DET
ftr-420	1633	50	income	income	NOUN
ftr-420	1633	51	tax	tax	NOUN
ftr-420	1633	52	system	system	NOUN
ftr-420	1633	53	.	.	PUNCT
ftr-420	1633	54	”	"	PUNCT
ftr-420	1634	1	i	i	PRON
ftr-420	1634	2	d.	d.	VERB
ftr-420	1634	3	at	at	ADP
ftr-420	1634	4	658	658	NUM
ftr-420	1634	5	-	-	SYM
ftr-420	1634	6	59	59	NUM
ftr-420	1634	7	.	.	PUNCT
ftr-420	1635	1	he	he	PRON
ftr-420	1635	2	notes	note	VERB
ftr-420	1635	3	that	that	SCONJ
ftr-420	1635	4	“	"	PUNCT
ftr-420	1635	5	[	[	X
ftr-420	1635	6	m]oving	m]ove	VERB
ftr-420	1635	7	the	the	DET
ftr-420	1635	8	eic	eic	PROPN
ftr-420	1635	9	out	out	ADP
ftr-420	1635	10	of	of	ADP
ftr-420	1635	11	the	the	DET
ftr-420	1635	12	tax	tax	NOUN
ftr-420	1635	13	system	system	NOUN
ftr-420	1635	14	to	to	ADP
ftr-420	1635	15	the	the	DET
ftr-420	1635	16	welfare	welfare	NOUN
ftr-420	1635	17	system	system	NOUN
ftr-420	1635	18	does	do	AUX
ftr-420	1635	19	not	not	PART
ftr-420	1635	20	change	change	VERB
ftr-420	1635	21	the	the	DET
ftr-420	1635	22	analysis	analysis	NOUN
ftr-420	1635	23	at	at	ADV
ftr-420	1635	24	all	all	ADV
ftr-420	1635	25	.	.	PUNCT
ftr-420	1635	26	”	"	PUNCT
ftr-420	1636	1	in	in	ADP
ftr-420	1636	2	addition	addition	NOUN
ftr-420	1636	3	,	,	PUNCT
ftr-420	1636	4	he	he	PRON
ftr-420	1636	5	points	point	VERB
ftr-420	1636	6	out	out	ADP
ftr-420	1636	7	that	that	SCONJ
ftr-420	1636	8	“	"	PUNCT
ftr-420	1636	9	[	[	X
ftr-420	1636	10	o]ne	o]ne	NOUN
ftr-420	1636	11	in	in	ADP
ftr-420	1636	12	five	five	NUM
ftr-420	1636	13	families	family	NOUN
ftr-420	1636	14	now	now	ADV
ftr-420	1636	15	collects	collect	VERB
ftr-420	1636	16	the	the	DET
ftr-420	1636	17	eic	eic	NOUN
ftr-420	1636	18	.	.	PUNCT
ftr-420	1636	19	”	"	PUNCT
ftr-420	1637	1	i	i	PRON
ftr-420	1637	2	d.	d.	VERB
ftr-420	1637	3	at	at	ADP
ftr-420	1637	4	658	658	NUM
ftr-420	1637	5	.	.	PUNCT
ftr-420	1637	6	210	210	NUM
ftr-420	1637	7	.	.	PUNCT
ftr-420	1638	1	this	this	DET
ftr-420	1638	2	topic	topic	NOUN
ftr-420	1638	3	will	will	AUX
ftr-420	1638	4	be	be	AUX
ftr-420	1638	5	explored	explore	VERB
ftr-420	1638	6	further	far	ADV
ftr-420	1638	7	in	in	ADP
ftr-420	1638	8	a	a	DET
ftr-420	1638	9	future	future	ADJ
ftr-420	1638	10	article	article	NOUN
ftr-420	1638	11	.	.	PUNCT
ftr-420	1639	1	2004	2004	NUM
ftr-420	1639	2	]	]	PUNCT
ftr-420	1639	3	sharing	share	VERB
ftr-420	1639	4	bank	bank	NOUN
ftr-420	1639	5	deposit	deposit	NOUN
ftr-420	1639	6	information	information	NOUN
ftr-420	1639	7	with	with	ADP
ftr-420	1639	8	other	other	ADJ
ftr-420	1639	9	countries	country	NOUN
ftr-420	1639	10	648	648	NUM
ftr-420	1639	11	v.	v.	ADP
ftr-420	1639	12	conclusion	conclusion	NOUN
ftr-420	1639	13	this	this	DET
ftr-420	1639	14	article	article	NOUN
ftr-420	1639	15	has	have	AUX
ftr-420	1639	16	examined	examine	VERB
ftr-420	1639	17	the	the	DET
ftr-420	1639	18	treasury	treasury	NOUN
ftr-420	1639	19	’s	’s	PART
ftr-420	1639	20	recent	recent	ADJ
ftr-420	1639	21	efforts	effort	NOUN
ftr-420	1639	22	to	to	PART
ftr-420	1639	23	expand	expand	VERB
ftr-420	1639	24	exchange	exchange	NOUN
ftr-420	1639	25	of	of	ADP
ftr-420	1639	26	bank	bank	NOUN
ftr-420	1639	27	deposit	deposit	NOUN
ftr-420	1639	28	information	information	NOUN
ftr-420	1639	29	with	with	ADP
ftr-420	1639	30	other	other	ADJ
ftr-420	1639	31	countries	country	NOUN
ftr-420	1639	32	and	and	CCONJ
ftr-420	1639	33	,	,	PUNCT
ftr-420	1639	34	in	in	ADP
ftr-420	1639	35	particular	particular	ADJ
ftr-420	1639	36	,	,	PUNCT
ftr-420	1639	37	the	the	DET
ftr-420	1639	38	criticism	criticism	NOUN
ftr-420	1639	39	that	that	PRON
ftr-420	1639	40	these	these	DET
ftr-420	1639	41	efforts	effort	NOUN
ftr-420	1639	42	involve	involve	VERB
ftr-420	1639	43	a	a	DET
ftr-420	1639	44	serious	serious	ADJ
ftr-420	1639	45	erosion	erosion	NOUN
ftr-420	1639	46	of	of	ADP
ftr-420	1639	47	privacy	privacy	NOUN
ftr-420	1639	48	.	.	PUNCT
ftr-420	1640	1	privacy	privacy	NOUN
ftr-420	1640	2	,	,	PUNCT
ftr-420	1640	3	especially	especially	ADV
ftr-420	1640	4	from	from	ADP
ftr-420	1640	5	scrutiny	scrutiny	NOUN
ftr-420	1640	6	by	by	ADP
ftr-420	1640	7	the	the	DET
ftr-420	1640	8	government	government	NOUN
ftr-420	1640	9	,	,	PUNCT
ftr-420	1640	10	is	be	AUX
ftr-420	1640	11	an	an	DET
ftr-420	1640	12	important	important	ADJ
ftr-420	1640	13	value	value	NOUN
ftr-420	1640	14	,	,	PUNCT
ftr-420	1640	15	but	but	CCONJ
ftr-420	1640	16	one	one	NUM
ftr-420	1640	17	that	that	PRON
ftr-420	1640	18	congress	congress	PROPN
ftr-420	1640	19	has	have	AUX
ftr-420	1640	20	balanced	balance	VERB
ftr-420	1640	21	with	with	ADP
ftr-420	1640	22	other	other	ADJ
ftr-420	1640	23	important	important	ADJ
ftr-420	1640	24	objectives	objective	NOUN
ftr-420	1640	25	in	in	ADP
ftr-420	1640	26	fashioning	fashion	VERB
ftr-420	1640	27	the	the	DET
ftr-420	1640	28	current	current	ADJ
ftr-420	1640	29	tax	tax	NOUN
ftr-420	1640	30	system	system	NOUN
ftr-420	1640	31	.	.	PUNCT
ftr-420	1641	1	under	under	ADP
ftr-420	1641	2	the	the	DET
ftr-420	1641	3	current	current	ADJ
ftr-420	1641	4	system	system	NOUN
ftr-420	1641	5	,	,	PUNCT
ftr-420	1641	6	the	the	DET
ftr-420	1641	7	treasury	treasury	NOUN
ftr-420	1641	8	’s	’s	PART
ftr-420	1641	9	efforts	effort	NOUN
ftr-420	1641	10	to	to	PART
ftr-420	1641	11	broaden	broaden	VERB
ftr-420	1641	12	information	information	NOUN
ftr-420	1641	13	-	-	PUNCT
ftr-420	1641	14	sharing	sharing	NOUN
ftr-420	1641	15	by	by	ADP
ftr-420	1641	16	the	the	DET
ftr-420	1641	17	u.s	u.s	PROPN
ftr-420	1641	18	.	.	PROPN
ftr-420	1641	19	with	with	ADP
ftr-420	1641	20	other	other	ADJ
ftr-420	1641	21	countries	country	NOUN
ftr-420	1641	22	is	be	AUX
ftr-420	1641	23	critical	critical	ADJ
ftr-420	1641	24	to	to	ADP
ftr-420	1641	25	the	the	DET
ftr-420	1641	26	goal	goal	NOUN
ftr-420	1641	27	of	of	ADP
ftr-420	1641	28	achieving	achieve	VERB
ftr-420	1641	29	an	an	DET
ftr-420	1641	30	acceptable	acceptable	ADJ
ftr-420	1641	31	level	level	NOUN
ftr-420	1641	32	of	of	ADP
ftr-420	1641	33	tax	tax	NOUN
ftr-420	1641	34	compliance	compliance	NOUN
ftr-420	1641	35	(	(	PUNCT
ftr-420	1641	36	and	and	CCONJ
ftr-420	1641	37	of	of	ADP
ftr-420	1641	38	being	be	AUX
ftr-420	1641	39	sure	sure	ADJ
ftr-420	1641	40	of	of	ADP
ftr-420	1641	41	what	what	DET
ftr-420	1641	42	level	level	NOUN
ftr-420	1641	43	of	of	ADP
ftr-420	1641	44	compliance	compliance	NOUN
ftr-420	1641	45	is	be	AUX
ftr-420	1641	46	actually	actually	ADV
ftr-420	1641	47	being	be	AUX
ftr-420	1641	48	achieved	achieve	VERB
ftr-420	1641	49	)	)	PUNCT
ftr-420	1641	50	.	.	PUNCT
ftr-420	1642	1	critics	critic	NOUN
ftr-420	1642	2	of	of	ADP
ftr-420	1642	3	the	the	DET
ftr-420	1642	4	treasury	treasury	NOUN
ftr-420	1642	5	’s	’s	PART
ftr-420	1642	6	information	information	NOUN
ftr-420	1642	7	-	-	PUNCT
ftr-420	1642	8	sharing	share	VERB
ftr-420	1642	9	initiative	initiative	NOUN
ftr-420	1642	10	are	be	AUX
ftr-420	1642	11	right	right	ADJ
ftr-420	1642	12	to	to	PART
ftr-420	1642	13	call	call	VERB
ftr-420	1642	14	for	for	ADP
ftr-420	1642	15	strong	strong	ADJ
ftr-420	1642	16	safeguards	safeguard	NOUN
ftr-420	1642	17	to	to	PART
ftr-420	1642	18	insure	insure	VERB
ftr-420	1642	19	that	that	SCONJ
ftr-420	1642	20	tax	tax	NOUN
ftr-420	1642	21	information	information	NOUN
ftr-420	1642	22	is	be	AUX
ftr-420	1642	23	not	not	PART
ftr-420	1642	24	transmitted	transmit	VERB
ftr-420	1642	25	to	to	ADP
ftr-420	1642	26	governments	government	NOUN
ftr-420	1642	27	that	that	PRON
ftr-420	1642	28	will	will	AUX
ftr-420	1642	29	misuse	misuse	VERB
ftr-420	1642	30	it	it	PRON
ftr-420	1642	31	(	(	PUNCT
ftr-420	1642	32	or	or	CCONJ
ftr-420	1642	33	permit	permit	VERB
ftr-420	1642	34	misuse	misuse	NOUN
ftr-420	1642	35	by	by	ADP
ftr-420	1642	36	others	other	NOUN
ftr-420	1642	37	)	)	PUNCT
ftr-420	1642	38	.	.	PUNCT
ftr-420	1643	1	but	but	CCONJ
ftr-420	1643	2	,	,	PUNCT
ftr-420	1643	3	with	with	ADP
ftr-420	1643	4	such	such	ADJ
ftr-420	1643	5	safeguards	safeguard	NOUN
ftr-420	1643	6	in	in	ADP
ftr-420	1643	7	place	place	NOUN
ftr-420	1643	8	,	,	PUNCT
ftr-420	1643	9	it	it	PRON
ftr-420	1643	10	will	will	AUX
ftr-420	1643	11	be	be	AUX
ftr-420	1643	12	time	time	NOUN
ftr-420	1643	13	for	for	SCONJ
ftr-420	1643	14	some	some	PRON
ftr-420	1643	15	of	of	ADP
ftr-420	1643	16	treasury	treasury	PROPN
ftr-420	1643	17	’s	’s	PART
ftr-420	1643	18	critics	critic	NOUN
ftr-420	1643	19	to	to	PART
ftr-420	1643	20	acknowledge	acknowledge	VERB
ftr-420	1643	21	that	that	SCONJ
ftr-420	1643	22	their	their	PRON
ftr-420	1643	23	arguments	argument	NOUN
ftr-420	1643	24	are	be	AUX
ftr-420	1643	25	directed	direct	VERB
ftr-420	1643	26	not	not	PART
ftr-420	1643	27	at	at	ADP
ftr-420	1643	28	improving	improve	VERB
ftr-420	1643	29	the	the	DET
ftr-420	1643	30	income	income	NOUN
ftr-420	1643	31	tax	tax	NOUN
ftr-420	1643	32	,	,	PUNCT
ftr-420	1643	33	but	but	CCONJ
ftr-420	1643	34	at	at	ADP
ftr-420	1643	35	undermining	undermine	VERB
ftr-420	1643	36	and	and	CCONJ
ftr-420	1643	37	replacing	replace	VERB
ftr-420	1643	38	it	it	PRON
ftr-420	1643	39	.	.	PUNCT
