id	sid	tid	token	lemma	pos
ftr-461	1	1	florida	florida	PROPN
ftr-461	1	2	tax	tax	PROPN
ftr-461	1	3	review	review	NOUN
ftr-461	1	4	volume	volume	NOUN
ftr-461	1	5	3	3	NUM
ftr-461	1	6	1996	1996	NUM
ftr-461	1	7	number	number	NOUN
ftr-461	1	8	3	3	NUM
ftr-461	1	9	commentary	commentary	NOUN
ftr-461	1	10	on	on	ADP
ftr-461	1	11	return	return	NOUN
ftr-461	1	12	preparer	preparer	NOUN
ftr-461	1	13	obligations	obligation	NOUN
ftr-461	1	14	michael	michael	PROPN
ftr-461	1	15	b.	b.	PROPN
ftr-461	1	16	lang	lang	PROPN
ftr-461	1	17	*	*	PROPN
ftr-461	1	18	i.	i.	PROPN
ftr-461	1	19	background	background	PROPN
ftr-461	1	20	our	our	PRON
ftr-461	1	21	income	income	NOUN
ftr-461	1	22	tax	tax	NOUN
ftr-461	1	23	system	system	NOUN
ftr-461	1	24	requires	require	VERB
ftr-461	1	25	that	that	SCONJ
ftr-461	1	26	taxpayers	taxpayer	NOUN
ftr-461	1	27	report	report	VERB
ftr-461	1	28	their	their	PRON
ftr-461	1	29	income	income	NOUN
ftr-461	1	30	annually	annually	ADV
ftr-461	1	31	and	and	CCONJ
ftr-461	1	32	assess	assess	VERB
ftr-461	1	33	the	the	DET
ftr-461	1	34	correct	correct	ADJ
ftr-461	1	35	amount	amount	NOUN
ftr-461	1	36	of	of	ADP
ftr-461	1	37	tax	tax	NOUN
ftr-461	1	38	on	on	ADP
ftr-461	1	39	this	this	DET
ftr-461	1	40	income	income	NOUN
ftr-461	1	41	.	.	PUNCT
ftr-461	2	1	this	this	DET
ftr-461	2	2	selfassessment	selfassessment	NOUN
ftr-461	2	3	system	system	NOUN
ftr-461	2	4	,	,	PUNCT
ftr-461	2	5	however	however	ADV
ftr-461	2	6	,	,	PUNCT
ftr-461	2	7	depends	depend	VERB
ftr-461	2	8	on	on	ADP
ftr-461	2	9	taxpayers	taxpayer	NOUN
ftr-461	2	10	ferreting	ferret	VERB
ftr-461	2	11	out	out	ADP
ftr-461	2	12	the	the	DET
ftr-461	2	13	provisions	provision	NOUN
ftr-461	2	14	of	of	ADP
ftr-461	2	15	the	the	DET
ftr-461	2	16	tax	tax	NOUN
ftr-461	2	17	law	law	NOUN
ftr-461	2	18	that	that	PRON
ftr-461	2	19	apply	apply	VERB
ftr-461	2	20	to	to	ADP
ftr-461	2	21	them	they	PRON
ftr-461	2	22	and	and	CCONJ
ftr-461	2	23	properly	properly	ADV
ftr-461	2	24	applying	apply	VERB
ftr-461	2	25	those	those	DET
ftr-461	2	26	provisions	provision	NOUN
ftr-461	2	27	to	to	ADP
ftr-461	2	28	their	their	PRON
ftr-461	2	29	factual	factual	ADJ
ftr-461	2	30	situations	situation	NOUN
ftr-461	2	31	.	.	PUNCT
ftr-461	3	1	the	the	DET
ftr-461	3	2	immensity	immensity	NOUN
ftr-461	3	3	and	and	CCONJ
ftr-461	3	4	complexity	complexity	NOUN
ftr-461	3	5	of	of	ADP
ftr-461	3	6	the	the	DET
ftr-461	3	7	tax	tax	NOUN
ftr-461	3	8	law	law	NOUN
ftr-461	3	9	and	and	CCONJ
ftr-461	3	10	the	the	DET
ftr-461	3	11	difficulty	difficulty	NOUN
ftr-461	3	12	of	of	ADP
ftr-461	3	13	applying	apply	VERB
ftr-461	3	14	even	even	ADV
ftr-461	3	15	apparently	apparently	ADV
ftr-461	3	16	clear	clear	ADJ
ftr-461	3	17	legal	legal	ADJ
ftr-461	3	18	provisions	provision	NOUN
ftr-461	3	19	to	to	ADP
ftr-461	3	20	complex	complex	ADJ
ftr-461	3	21	sets	set	NOUN
ftr-461	3	22	of	of	ADP
ftr-461	3	23	facts	fact	NOUN
ftr-461	3	24	(	(	PUNCT
ftr-461	3	25	the	the	DET
ftr-461	3	26	most	most	ADV
ftr-461	3	27	difficult	difficult	ADJ
ftr-461	3	28	lesson	lesson	NOUN
ftr-461	3	29	in	in	ADP
ftr-461	3	30	law	law	NOUN
ftr-461	3	31	school	school	NOUN
ftr-461	3	32	for	for	ADP
ftr-461	3	33	the	the	DET
ftr-461	3	34	typical	typical	ADJ
ftr-461	3	35	law	law	NOUN
ftr-461	3	36	student	student	NOUN
ftr-461	3	37	)	)	PUNCT
ftr-461	3	38	make	make	VERB
ftr-461	3	39	this	this	DET
ftr-461	3	40	process	process	NOUN
ftr-461	3	41	impossible	impossible	ADJ
ftr-461	3	42	for	for	ADP
ftr-461	3	43	many	many	ADJ
ftr-461	3	44	taxpayers	taxpayer	NOUN
ftr-461	3	45	.	.	PUNCT
ftr-461	4	1	as	as	ADP
ftr-461	4	2	a	a	DET
ftr-461	4	3	result	result	NOUN
ftr-461	4	4	,	,	PUNCT
ftr-461	4	5	they	they	PRON
ftr-461	4	6	turn	turn	VERB
ftr-461	4	7	to	to	ADP
ftr-461	4	8	tax	tax	NOUN
ftr-461	4	9	professionals	professional	NOUN
ftr-461	4	10	for	for	ADP
ftr-461	4	11	assistance	assistance	NOUN
ftr-461	4	12	in	in	ADP
ftr-461	4	13	preparing	prepare	VERB
ftr-461	4	14	tax	tax	NOUN
ftr-461	4	15	returns	return	NOUN
ftr-461	4	16	.	.	PUNCT
ftr-461	5	1	these	these	DET
ftr-461	5	2	professionals	professional	NOUN
ftr-461	5	3	generally	generally	ADV
ftr-461	5	4	fall	fall	VERB
ftr-461	5	5	into	into	ADP
ftr-461	5	6	one	one	NUM
ftr-461	5	7	or	or	CCONJ
ftr-461	5	8	more	more	ADJ
ftr-461	5	9	of	of	ADP
ftr-461	5	10	four	four	NUM
ftr-461	5	11	groups	group	NOUN
ftr-461	5	12	:	:	PUNCT
ftr-461	5	13	(	(	PUNCT
ftr-461	5	14	1	1	X
ftr-461	5	15	)	)	PUNCT
ftr-461	5	16	lawyers	lawyer	NOUN
ftr-461	5	17	licensed	license	VERB
ftr-461	5	18	to	to	PART
ftr-461	5	19	practice	practice	VERB
ftr-461	5	20	law	law	NOUN
ftr-461	5	21	in	in	ADP
ftr-461	5	22	at	at	ADV
ftr-461	5	23	least	least	ADV
ftr-461	5	24	one	one	NUM
ftr-461	5	25	state	state	NOUN
ftr-461	5	26	or	or	CCONJ
ftr-461	5	27	the	the	DET
ftr-461	5	28	district	district	NOUN
ftr-461	5	29	of	of	ADP
ftr-461	5	30	columbia	columbia	PROPN
ftr-461	5	31	(	(	PUNCT
ftr-461	5	32	licensed	license	VERB
ftr-461	5	33	lawyers	lawyer	NOUN
ftr-461	5	34	)	)	PUNCT
ftr-461	5	35	;	;	PUNCT
ftr-461	5	36	(	(	PUNCT
ftr-461	5	37	2	2	X
ftr-461	5	38	)	)	PUNCT
ftr-461	5	39	certified	certify	VERB
ftr-461	5	40	public	public	ADJ
ftr-461	5	41	accountants	accountant	NOUN
ftr-461	5	42	(	(	PUNCT
ftr-461	5	43	cpas	cpas	PROPN
ftr-461	5	44	)	)	PUNCT
ftr-461	5	45	;	;	PUNCT
ftr-461	5	46	(	(	PUNCT
ftr-461	5	47	3	3	X
ftr-461	5	48	)	)	PUNCT
ftr-461	5	49	those	those	PRON
ftr-461	5	50	admitted	admit	VERB
ftr-461	5	51	to	to	ADP
ftr-461	5	52	practice	practice	VERB
ftr-461	5	53	before	before	ADP
ftr-461	5	54	the	the	DET
ftr-461	5	55	irs	irs	PROPN
ftr-461	5	56	under	under	ADP
ftr-461	5	57	the	the	DET
ftr-461	5	58	provisions	provision	NOUN
ftr-461	5	59	of	of	ADP
ftr-461	5	60	circular	circular	ADJ
ftr-461	5	61	230	230	NUM
ftr-461	5	62	;	;	PUNCT
ftr-461	5	63	'	'	PUNCT
ftr-461	5	64	and	and	CCONJ
ftr-461	5	65	(	(	PUNCT
ftr-461	5	66	4	4	NUM
ftr-461	5	67	)	)	PUNCT
ftr-461	5	68	"	"	PUNCT
ftr-461	5	69	income	income	NOUN
ftr-461	5	70	tax	tax	NOUN
ftr-461	5	71	return	return	NOUN
ftr-461	5	72	preparers	preparer	NOUN
ftr-461	5	73	,	,	PUNCT
ftr-461	5	74	"	"	PUNCT
ftr-461	5	75	as	as	SCONJ
ftr-461	5	76	defined	define	VERB
ftr-461	5	77	in	in	ADP
ftr-461	5	78	section	section	NOUN
ftr-461	5	79	7701	7701	NUM
ftr-461	5	80	(	(	PUNCT
ftr-461	5	81	a)(36	a)(36	ADV
ftr-461	5	82	)	)	PUNCT
ftr-461	5	83	*	*	PUNCT
ftr-461	5	84	associate	associate	NOUN
ftr-461	5	85	dean	dean	NOUN
ftr-461	5	86	and	and	CCONJ
ftr-461	5	87	professor	professor	NOUN
ftr-461	5	88	of	of	ADP
ftr-461	5	89	law	law	NOUN
ftr-461	5	90	,	,	PUNCT
ftr-461	5	91	university	university	PROPN
ftr-461	5	92	of	of	ADP
ftr-461	5	93	maine	maine	PROPN
ftr-461	5	94	school	school	PROPN
ftr-461	5	95	of	of	ADP
ftr-461	5	96	law	law	NOUN
ftr-461	5	97	.	.	PUNCT
ftr-461	6	1	this	this	DET
ftr-461	6	2	paper	paper	NOUN
ftr-461	6	3	was	be	AUX
ftr-461	6	4	originally	originally	ADV
ftr-461	6	5	written	write	VERB
ftr-461	6	6	for	for	ADP
ftr-461	6	7	the	the	DET
ftr-461	6	8	second	second	ADJ
ftr-461	6	9	invitational	invitational	ADJ
ftr-461	6	10	conference	conference	NOUN
ftr-461	6	11	on	on	ADP
ftr-461	6	12	professionalism	professionalism	NOUN
ftr-461	6	13	in	in	ADP
ftr-461	6	14	tax	tax	NOUN
ftr-461	6	15	practice	practice	NOUN
ftr-461	6	16	,	,	PUNCT
ftr-461	6	17	which	which	PRON
ftr-461	6	18	was	be	AUX
ftr-461	6	19	scheduled	schedule	VERB
ftr-461	6	20	to	to	PART
ftr-461	6	21	be	be	AUX
ftr-461	6	22	held	hold	VERB
ftr-461	6	23	in	in	ADP
ftr-461	6	24	washington	washington	PROPN
ftr-461	6	25	in	in	ADP
ftr-461	6	26	january	january	PROPN
ftr-461	6	27	1996	1996	NUM
ftr-461	6	28	under	under	ADP
ftr-461	6	29	the	the	DET
ftr-461	6	30	sponsorship	sponsorship	NOUN
ftr-461	6	31	of	of	ADP
ftr-461	6	32	the	the	DET
ftr-461	6	33	american	american	PROPN
ftr-461	6	34	bar	bar	PROPN
ftr-461	6	35	association	association	NOUN
ftr-461	6	36	section	section	NOUN
ftr-461	6	37	of	of	ADP
ftr-461	6	38	taxation	taxation	NOUN
ftr-461	6	39	,	,	PUNCT
ftr-461	6	40	the	the	DET
ftr-461	6	41	american	american	PROPN
ftr-461	6	42	college	college	PROPN
ftr-461	6	43	of	of	ADP
ftr-461	6	44	tax	tax	NOUN
ftr-461	6	45	counsel	counsel	NOUN
ftr-461	6	46	,	,	PUNCT
ftr-461	6	47	the	the	DET
ftr-461	6	48	american	american	PROPN
ftr-461	6	49	institute	institute	PROPN
ftr-461	6	50	of	of	ADP
ftr-461	6	51	certified	certify	VERB
ftr-461	6	52	public	public	ADJ
ftr-461	6	53	accountants	accountant	NOUN
ftr-461	6	54	,	,	PUNCT
ftr-461	6	55	the	the	DET
ftr-461	6	56	national	national	PROPN
ftr-461	6	57	association	association	NOUN
ftr-461	6	58	of	of	ADP
ftr-461	6	59	enrolled	enrol	VERB
ftr-461	6	60	agents	agent	NOUN
ftr-461	6	61	,	,	PUNCT
ftr-461	6	62	the	the	DET
ftr-461	6	63	national	national	PROPN
ftr-461	6	64	association	association	PROPN
ftr-461	6	65	of	of	ADP
ftr-461	6	66	tax	tax	NOUN
ftr-461	6	67	practitioners	practitioner	NOUN
ftr-461	6	68	,	,	PUNCT
ftr-461	6	69	the	the	DET
ftr-461	6	70	national	national	ADJ
ftr-461	6	71	society	society	NOUN
ftr-461	6	72	of	of	ADP
ftr-461	6	73	public	public	ADJ
ftr-461	6	74	accountants	accountant	NOUN
ftr-461	6	75	,	,	PUNCT
ftr-461	6	76	and	and	CCONJ
ftr-461	6	77	the	the	DET
ftr-461	6	78	tax	tax	NOUN
ftr-461	6	79	executives	executive	NOUN
ftr-461	6	80	institute	institute	VERB
ftr-461	6	81	.	.	PUNCT
ftr-461	7	1	the	the	DET
ftr-461	7	2	conference	conference	NOUN
ftr-461	7	3	was	be	AUX
ftr-461	7	4	postponed	postpone	VERB
ftr-461	7	5	because	because	SCONJ
ftr-461	7	6	of	of	ADP
ftr-461	7	7	the	the	DET
ftr-461	7	8	blizzard	blizzard	NOUN
ftr-461	7	9	of	of	ADP
ftr-461	7	10	1996	1996	NUM
ftr-461	7	11	.	.	PUNCT
ftr-461	8	1	this	this	DET
ftr-461	8	2	paper	paper	NOUN
ftr-461	8	3	has	have	AUX
ftr-461	8	4	benefited	benefit	VERB
ftr-461	8	5	from	from	ADP
ftr-461	8	6	comments	comment	NOUN
ftr-461	8	7	by	by	ADP
ftr-461	8	8	frederic	frederic	PROPN
ftr-461	8	9	g.	g.	PROPN
ftr-461	8	10	corneel	corneel	PROPN
ftr-461	8	11	,	,	PUNCT
ftr-461	8	12	colleen	colleen	PROPN
ftr-461	8	13	a.	a.	PROPN
ftr-461	8	14	khoury	khoury	PROPN
ftr-461	8	15	,	,	PUNCT
ftr-461	8	16	david	david	PROPN
ftr-461	8	17	m.	m.	PROPN
ftr-461	8	18	richardson	richardson	PROPN
ftr-461	8	19	,	,	PUNCT
ftr-461	8	20	and	and	CCONJ
ftr-461	8	21	gwen	gwen	PROPN
ftr-461	8	22	thayer	thayer	PROPN
ftr-461	8	23	handelman	handelman	NOUN
ftr-461	8	24	.	.	PUNCT
ftr-461	9	1	copyright	copyright	NOUN
ftr-461	9	2	©	©	PROPN
ftr-461	9	3	1996	1996	NUM
ftr-461	9	4	by	by	ADP
ftr-461	9	5	michael	michael	PROPN
ftr-461	9	6	b.	b.	PROPN
ftr-461	9	7	lang	lang	PROPN
ftr-461	9	8	.	.	PUNCT
ftr-461	10	1	i.	i.	PROPN
ftr-461	10	2	the	the	DET
ftr-461	10	3	most	most	ADV
ftr-461	10	4	significant	significant	ADJ
ftr-461	10	5	members	member	NOUN
ftr-461	10	6	of	of	ADP
ftr-461	10	7	this	this	DET
ftr-461	10	8	group	group	NOUN
ftr-461	10	9	are	be	AUX
ftr-461	10	10	enrolled	enrol	VERB
ftr-461	10	11	agents	agent	NOUN
ftr-461	10	12	,	,	PUNCT
ftr-461	10	13	most	most	ADJ
ftr-461	10	14	of	of	ADP
ftr-461	10	15	whom	whom	PRON
ftr-461	10	16	must	must	AUX
ftr-461	10	17	take	take	VERB
ftr-461	10	18	a	a	DET
ftr-461	10	19	special	special	ADJ
ftr-461	10	20	examination	examination	NOUN
ftr-461	10	21	to	to	PART
ftr-461	10	22	qualify	qualify	VERB
ftr-461	10	23	to	to	PART
ftr-461	10	24	practice	practice	VERB
ftr-461	10	25	before	before	ADP
ftr-461	10	26	the	the	DET
ftr-461	10	27	irs	irs	PROPN
ftr-461	10	28	,	,	PUNCT
ftr-461	10	29	and	and	CCONJ
ftr-461	10	30	lawyers	lawyer	NOUN
ftr-461	10	31	and	and	CCONJ
ftr-461	10	32	cpas	cpa	NOUN
ftr-461	10	33	admitted	admit	VERB
ftr-461	10	34	to	to	ADP
ftr-461	10	35	practice	practice	NOUN
ftr-461	10	36	before	before	ADP
ftr-461	10	37	the	the	DET
ftr-461	10	38	irs	irs	PROPN
ftr-461	10	39	.	.	PUNCT
ftr-461	11	1	enrolled	enrol	VERB
ftr-461	11	2	actuaries	actuary	NOUN
ftr-461	11	3	are	be	AUX
ftr-461	11	4	also	also	ADV
ftr-461	11	5	eligible	eligible	ADJ
ftr-461	11	6	to	to	ADP
ftr-461	11	7	practice	practice	VERB
ftr-461	11	8	before	before	ADP
ftr-461	11	9	the	the	DET
ftr-461	11	10	irs	irs	PROPN
ftr-461	11	11	,	,	PUNCT
ftr-461	11	12	but	but	CCONJ
ftr-461	11	13	only	only	ADV
ftr-461	11	14	in	in	ADP
ftr-461	11	15	particular	particular	ADJ
ftr-461	11	16	areas	area	NOUN
ftr-461	11	17	involving	involve	VERB
ftr-461	11	18	employee	employee	NOUN
ftr-461	11	19	benefit	benefit	NOUN
ftr-461	11	20	plans	plan	NOUN
ftr-461	11	21	.	.	PUNCT
ftr-461	12	1	treasury	treasury	PROPN
ftr-461	12	2	dept	dept	PROPN
ftr-461	12	3	.	.	PUNCT
ftr-461	13	1	circular	circular	PROPN
ftr-461	13	2	230	230	NUM
ftr-461	13	3	,	,	PUNCT
ftr-461	13	4	§	§	PROPN
ftr-461	13	5	10.3(d)(1	10.3(d)(1	NUM
ftr-461	13	6	)	)	PUNCT
ftr-461	13	7	(	(	PUNCT
ftr-461	13	8	1994	1994	NUM
ftr-461	13	9	)	)	PUNCT
ftr-461	13	10	,	,	PUNCT
ftr-461	13	11	codified	codify	VERB
ftr-461	13	12	in	in	ADP
ftr-461	13	13	31	31	NUM
ftr-461	13	14	c.f.r	c.f.r	NOUN
ftr-461	13	15	.	.	PUNCT
ftr-461	14	1	§	§	PROPN
ftr-461	14	2	10	10	NUM
ftr-461	14	3	(	(	PUNCT
ftr-461	14	4	1995	1995	NUM
ftr-461	14	5	)	)	PUNCT
ftr-461	15	1	[	[	X
ftr-461	15	2	hereinafter	hereinafter	NOUN
ftr-461	15	3	circular	circular	ADJ
ftr-461	15	4	230	230	NUM
ftr-461	15	5	]	]	PUNCT
ftr-461	15	6	.	.	PUNCT
ftr-461	16	1	nothing	nothing	PRON
ftr-461	16	2	precludes	preclude	VERB
ftr-461	16	3	an	an	DET
ftr-461	16	4	enrolled	enrol	VERB
ftr-461	16	5	actuary	actuary	NOUN
ftr-461	16	6	from	from	ADP
ftr-461	16	7	preparing	prepare	VERB
ftr-461	16	8	tax	tax	NOUN
ftr-461	16	9	returns	return	NOUN
ftr-461	16	10	.	.	PUNCT
ftr-461	17	1	the	the	DET
ftr-461	17	2	enrolled	enrol	VERB
ftr-461	17	3	actuary	actuary	NOUN
ftr-461	17	4	might	might	AUX
ftr-461	17	5	then	then	ADV
ftr-461	17	6	be	be	AUX
ftr-461	17	7	subject	subject	ADJ
ftr-461	17	8	to	to	ADP
ftr-461	17	9	the	the	DET
ftr-461	17	10	same	same	ADJ
ftr-461	17	11	standards	standard	NOUN
ftr-461	17	12	as	as	ADP
ftr-461	17	13	"	"	PUNCT
ftr-461	17	14	enrolled	enrol	VERB
ftr-461	17	15	agents	agent	NOUN
ftr-461	17	16	"	"	PUNCT
ftr-461	17	17	with	with	ADP
ftr-461	17	18	regard	regard	NOUN
ftr-461	17	19	to	to	ADP
ftr-461	17	20	the	the	DET
ftr-461	17	21	preparation	preparation	NOUN
ftr-461	17	22	of	of	ADP
ftr-461	17	23	tax	tax	NOUN
ftr-461	17	24	returns	return	NOUN
ftr-461	17	25	,	,	PUNCT
ftr-461	17	26	although	although	SCONJ
ftr-461	17	27	it	it	PRON
ftr-461	17	28	is	be	AUX
ftr-461	17	29	not	not	PART
ftr-461	17	30	clear	clear	ADJ
ftr-461	17	31	that	that	SCONJ
ftr-461	17	32	circular	circular	ADJ
ftr-461	17	33	230	230	NUM
ftr-461	17	34	envisions	envision	VERB
ftr-461	17	35	this	this	DET
ftr-461	17	36	possibility	possibility	NOUN
ftr-461	17	37	.	.	PUNCT
ftr-461	18	1	a	a	DET
ftr-461	18	2	variety	variety	NOUN
ftr-461	18	3	of	of	ADP
ftr-461	18	4	other	other	ADJ
ftr-461	18	5	persons	person	NOUN
ftr-461	18	6	may	may	AUX
ftr-461	18	7	practice	practice	VERB
ftr-461	18	8	before	before	ADP
ftr-461	18	9	the	the	DET
ftr-461	18	10	irs	irs	PROPN
ftr-461	18	11	in	in	ADP
ftr-461	18	12	limited	limited	ADJ
ftr-461	18	13	circumstances	circumstance	NOUN
ftr-461	18	14	.	.	PUNCT
ftr-461	19	1	see	see	VERB
ftr-461	19	2	circular	circular	ADJ
ftr-461	19	3	230	230	NUM
ftr-461	19	4	,	,	PUNCT
ftr-461	19	5	§	§	PROPN
ftr-461	19	6	10.7	10.7	NUM
ftr-461	19	7	.	.	PUNCT
ftr-461	20	1	the	the	DET
ftr-461	20	2	author	author	NOUN
ftr-461	20	3	understands	understand	VERB
ftr-461	20	4	that	that	SCONJ
ftr-461	20	5	the	the	DET
ftr-461	20	6	commissioner	commissioner	NOUN
ftr-461	20	7	's	's	PART
ftr-461	20	8	advisory	advisory	ADJ
ftr-461	20	9	group	group	NOUN
ftr-461	20	10	has	have	VERB
ftr-461	20	11	under	under	ADP
ftr-461	20	12	consideration	consideration	NOUN
ftr-461	20	13	a	a	DET
ftr-461	20	14	recommendacommeniary	recommendacommeniary	NOUN
ftr-461	20	15	on	on	ADP
ftr-461	20	16	retun	retun	PROPN
ftr-461	20	17	preparer	preparer	NOUN
ftr-461	20	18	obligations	obligation	NOUN
ftr-461	20	19	(	(	PUNCT
ftr-461	20	20	return	return	VERB
ftr-461	20	21	preparers).2	preparers).2	PROPN
ftr-461	20	22	professionals	professional	NOUN
ftr-461	20	23	in	in	ADP
ftr-461	20	24	each	each	DET
ftr-461	20	25	category	category	NOUN
ftr-461	20	26	are	be	AUX
ftr-461	20	27	subject	subject	ADJ
ftr-461	20	28	to	to	ADP
ftr-461	20	29	their	their	PRON
ftr-461	20	30	own	own	ADJ
ftr-461	20	31	set	set	NOUN
ftr-461	20	32	of	of	ADP
ftr-461	20	33	practice	practice	NOUN
ftr-461	20	34	standards	standard	NOUN
ftr-461	20	35	.	.	PUNCT
ftr-461	21	1	many	many	ADJ
ftr-461	21	2	professionals	professional	NOUN
ftr-461	21	3	in	in	ADP
ftr-461	21	4	the	the	DET
ftr-461	21	5	tax	tax	NOUN
ftr-461	21	6	field	field	NOUN
ftr-461	21	7	are	be	AUX
ftr-461	21	8	members	member	NOUN
ftr-461	21	9	of	of	ADP
ftr-461	21	10	more	more	ADJ
ftr-461	21	11	than	than	ADP
ftr-461	21	12	one	one	NUM
ftr-461	21	13	group	group	NOUN
ftr-461	21	14	and	and	CCONJ
ftr-461	21	15	thus	thus	ADV
ftr-461	21	16	subject	subject	ADJ
ftr-461	21	17	to	to	ADP
ftr-461	21	18	multiple	multiple	ADJ
ftr-461	21	19	sets	set	NOUN
ftr-461	21	20	of	of	ADP
ftr-461	21	21	standards	standard	NOUN
ftr-461	21	22	.	.	PUNCT
ftr-461	22	1	for	for	ADP
ftr-461	22	2	example	example	NOUN
ftr-461	22	3	,	,	PUNCT
ftr-461	22	4	licensed	licensed	ADJ
ftr-461	22	5	lawyers	lawyer	NOUN
ftr-461	22	6	or	or	CCONJ
ftr-461	22	7	cpas	cpa	NOUN
ftr-461	22	8	may	may	AUX
ftr-461	22	9	be	be	AUX
ftr-461	22	10	subject	subject	ADJ
ftr-461	22	11	to	to	ADP
ftr-461	22	12	their	their	PRON
ftr-461	22	13	respective	respective	ADJ
ftr-461	22	14	state	state	NOUN
ftr-461	22	15	regulatory	regulatory	ADJ
ftr-461	22	16	authorities	authority	NOUN
ftr-461	22	17	,	,	PUNCT
ftr-461	22	18	circular	circular	ADJ
ftr-461	22	19	230	230	NUM
ftr-461	22	20	(	(	PUNCT
ftr-461	22	21	because	because	SCONJ
ftr-461	22	22	they	they	PRON
ftr-461	22	23	are	be	AUX
ftr-461	22	24	admitted	admit	VERB
ftr-461	22	25	to	to	PART
ftr-461	22	26	practice	practice	VERB
ftr-461	22	27	before	before	ADP
ftr-461	22	28	the	the	DET
ftr-461	22	29	irs	irs	PROPN
ftr-461	22	30	)	)	PUNCT
ftr-461	22	31	,	,	PUNCT
ftr-461	22	32	and	and	CCONJ
ftr-461	22	33	the	the	DET
ftr-461	22	34	statutory	statutory	ADJ
ftr-461	22	35	provisions	provision	NOUN
ftr-461	22	36	affecting	affect	VERB
ftr-461	22	37	return	return	NOUN
ftr-461	22	38	preparers	preparer	NOUN
ftr-461	22	39	.	.	PUNCT
ftr-461	22	40	'	'	PUNCT
ftr-461	23	1	once	once	ADV
ftr-461	23	2	the	the	DET
ftr-461	23	3	taxpayer	taxpayer	NOUN
ftr-461	23	4	seeks	seek	VERB
ftr-461	23	5	the	the	DET
ftr-461	23	6	help	help	NOUN
ftr-461	23	7	of	of	ADP
ftr-461	23	8	a	a	DET
ftr-461	23	9	professional	professional	ADJ
ftr-461	23	10	,	,	PUNCT
ftr-461	23	11	several	several	ADJ
ftr-461	23	12	difficulties	difficulty	NOUN
ftr-461	23	13	inevitably	inevitably	ADV
ftr-461	23	14	mar	mar	PROPN
ftr-461	23	15	the	the	DET
ftr-461	23	16	return	return	NOUN
ftr-461	23	17	preparation	preparation	NOUN
ftr-461	23	18	process	process	NOUN
ftr-461	23	19	.	.	PUNCT
ftr-461	24	1	first	first	ADV
ftr-461	24	2	,	,	PUNCT
ftr-461	24	3	although	although	SCONJ
ftr-461	24	4	the	the	DET
ftr-461	24	5	professional	professional	NOUN
ftr-461	24	6	should	should	AUX
ftr-461	24	7	be	be	AUX
ftr-461	24	8	more	more	ADV
ftr-461	24	9	skilled	skilled	ADJ
ftr-461	24	10	at	at	ADP
ftr-461	24	11	finding	find	VERB
ftr-461	24	12	the	the	DET
ftr-461	24	13	tax	tax	NOUN
ftr-461	24	14	law	law	NOUN
ftr-461	24	15	relevant	relevant	ADJ
ftr-461	24	16	to	to	ADP
ftr-461	24	17	the	the	DET
ftr-461	24	18	taxpayer	taxpayer	NOUN
ftr-461	24	19	's	's	PART
ftr-461	24	20	situation	situation	NOUN
ftr-461	24	21	,	,	PUNCT
ftr-461	24	22	the	the	DET
ftr-461	24	23	professional	professional	NOUN
ftr-461	24	24	's	's	PART
ftr-461	24	25	knowledge	knowledge	NOUN
ftr-461	24	26	of	of	ADP
ftr-461	24	27	the	the	DET
ftr-461	24	28	facts	fact	NOUN
ftr-461	24	29	underlying	underlie	VERB
ftr-461	24	30	the	the	DET
ftr-461	24	31	taxpayer	taxpayer	NOUN
ftr-461	24	32	's	's	PART
ftr-461	24	33	tax	tax	NOUN
ftr-461	24	34	situation	situation	NOUN
ftr-461	24	35	depends	depend	VERB
ftr-461	24	36	entirely	entirely	ADV
ftr-461	24	37	on	on	ADP
ftr-461	24	38	the	the	DET
ftr-461	24	39	information	information	NOUN
ftr-461	24	40	known	know	VERB
ftr-461	24	41	to	to	ADP
ftr-461	24	42	and	and	CCONJ
ftr-461	24	43	conveyed	convey	VERB
ftr-461	24	44	by	by	ADP
ftr-461	24	45	the	the	DET
ftr-461	24	46	taxpayer	taxpayer	NOUN
ftr-461	24	47	.	.	PUNCT
ftr-461	25	1	the	the	DET
ftr-461	25	2	way	way	NOUN
ftr-461	25	3	in	in	ADP
ftr-461	25	4	which	which	PRON
ftr-461	25	5	the	the	DET
ftr-461	25	6	professional	professional	NOUN
ftr-461	25	7	inquires	inquire	VERB
ftr-461	25	8	about	about	ADP
ftr-461	25	9	the	the	DET
ftr-461	25	10	facts	fact	NOUN
ftr-461	25	11	may	may	AUX
ftr-461	25	12	influence	influence	VERB
ftr-461	25	13	how	how	SCONJ
ftr-461	25	14	the	the	DET
ftr-461	25	15	facts	fact	NOUN
ftr-461	25	16	are	be	AUX
ftr-461	25	17	reported	report	VERB
ftr-461	25	18	by	by	ADP
ftr-461	25	19	the	the	DET
ftr-461	25	20	taxpayer	taxpayer	NOUN
ftr-461	25	21	.	.	PUNCT
ftr-461	26	1	hence	hence	ADV
ftr-461	26	2	,	,	PUNCT
ftr-461	26	3	the	the	DET
ftr-461	26	4	taxpayer	taxpayer	NOUN
ftr-461	26	5	's	's	PART
ftr-461	26	6	response	response	NOUN
ftr-461	26	7	is	be	AUX
ftr-461	26	8	a	a	DET
ftr-461	26	9	function	function	NOUN
ftr-461	26	10	of	of	ADP
ftr-461	26	11	the	the	DET
ftr-461	26	12	professional	professional	NOUN
ftr-461	26	13	's	's	PART
ftr-461	26	14	inquiry	inquiry	NOUN
ftr-461	26	15	.	.	PUNCT
ftr-461	27	1	furthermore	furthermore	ADV
ftr-461	27	2	,	,	PUNCT
ftr-461	27	3	the	the	DET
ftr-461	27	4	taxpayer	taxpayer	NOUN
ftr-461	27	5	may	may	AUX
ftr-461	27	6	deliberately	deliberately	ADV
ftr-461	27	7	slant	slant	VERB
ftr-461	27	8	the	the	DET
ftr-461	27	9	facts	fact	NOUN
ftr-461	27	10	in	in	ADP
ftr-461	27	11	the	the	DET
ftr-461	27	12	hope	hope	NOUN
ftr-461	27	13	of	of	ADP
ftr-461	27	14	reducing	reduce	VERB
ftr-461	27	15	her	her	PRON
ftr-461	27	16	tax	tax	NOUN
ftr-461	27	17	,	,	PUNCT
ftr-461	27	18	or	or	CCONJ
ftr-461	27	19	simply	simply	ADV
ftr-461	27	20	fail	fail	VERB
ftr-461	27	21	to	to	PART
ftr-461	27	22	report	report	VERB
ftr-461	27	23	all	all	PRON
ftr-461	27	24	of	of	ADP
ftr-461	27	25	the	the	DET
ftr-461	27	26	relevant	relevant	ADJ
ftr-461	27	27	facts	fact	NOUN
ftr-461	27	28	because	because	SCONJ
ftr-461	27	29	of	of	ADP
ftr-461	27	30	misunderstanding	misunderstanding	NOUN
ftr-461	27	31	,	,	PUNCT
ftr-461	27	32	misperception	misperception	NOUN
ftr-461	27	33	,	,	PUNCT
ftr-461	27	34	forgetfulness	forgetfulness	NOUN
ftr-461	27	35	,	,	PUNCT
ftr-461	27	36	or	or	CCONJ
ftr-461	27	37	the	the	DET
ftr-461	27	38	like	like	ADJ
ftr-461	27	39	.	.	PUNCT
ftr-461	28	1	these	these	DET
ftr-461	28	2	considerations	consideration	NOUN
ftr-461	28	3	raise	raise	VERB
ftr-461	28	4	the	the	DET
ftr-461	28	5	prospect	prospect	NOUN
ftr-461	28	6	that	that	SCONJ
ftr-461	28	7	a	a	DET
ftr-461	28	8	return	return	NOUN
ftr-461	28	9	prepared	prepare	VERB
ftr-461	28	10	by	by	ADP
ftr-461	28	11	even	even	ADV
ftr-461	28	12	the	the	DET
ftr-461	28	13	most	most	ADV
ftr-461	28	14	assiduous	assiduous	ADJ
ftr-461	28	15	professional	professional	NOUN
ftr-461	28	16	may	may	AUX
ftr-461	28	17	be	be	AUX
ftr-461	28	18	less	less	ADV
ftr-461	28	19	accurate	accurate	ADJ
ftr-461	28	20	than	than	ADP
ftr-461	28	21	what	what	PRON
ftr-461	28	22	a	a	DET
ftr-461	28	23	well	well	ADV
ftr-461	28	24	-	-	PUNCT
ftr-461	28	25	informed	inform	VERB
ftr-461	28	26	,	,	PUNCT
ftr-461	28	27	well	well	ADV
ftr-461	28	28	-	-	PUNCT
ftr-461	28	29	intentioned	intentione	VERB
ftr-461	28	30	taxpayer	taxpayer	NOUN
ftr-461	28	31	might	might	AUX
ftr-461	28	32	have	have	AUX
ftr-461	28	33	prepared	prepare	VERB
ftr-461	28	34	independently.4	independently.4	NOUN
ftr-461	28	35	inevitably	inevitably	ADV
ftr-461	28	36	,	,	PUNCT
ftr-461	28	37	the	the	DET
ftr-461	28	38	return	return	NOUN
ftr-461	28	39	preparation	preparation	NOUN
ftr-461	28	40	process	process	NOUN
ftr-461	28	41	also	also	ADV
ftr-461	28	42	suffers	suffer	VERB
ftr-461	28	43	because	because	SCONJ
ftr-461	28	44	the	the	DET
ftr-461	28	45	taxpayer	taxpayer	NOUN
ftr-461	28	46	must	must	AUX
ftr-461	28	47	pay	pay	VERB
ftr-461	28	48	for	for	ADP
ftr-461	28	49	the	the	DET
ftr-461	28	50	professional	professional	NOUN
ftr-461	28	51	's	's	PART
ftr-461	28	52	services	service	NOUN
ftr-461	28	53	,	,	PUNCT
ftr-461	28	54	a	a	DET
ftr-461	28	55	factor	factor	NOUN
ftr-461	28	56	that	that	PRON
ftr-461	28	57	significantly	significantly	ADV
ftr-461	28	58	limits	limit	VERB
ftr-461	28	59	the	the	DET
ftr-461	28	60	amount	amount	NOUN
ftr-461	28	61	of	of	ADP
ftr-461	28	62	time	time	NOUN
ftr-461	28	63	and	and	CCONJ
ftr-461	28	64	effort	effort	NOUN
ftr-461	28	65	that	that	SCONJ
ftr-461	28	66	the	the	DET
ftr-461	28	67	professional	professional	NOUN
ftr-461	28	68	can	can	AUX
ftr-461	28	69	commit	commit	VERB
ftr-461	28	70	to	to	ADP
ftr-461	28	71	the	the	DET
ftr-461	28	72	taxpayer	taxpayer	NOUN
ftr-461	28	73	's	's	PART
ftr-461	28	74	return	return	NOUN
ftr-461	28	75	.	.	PUNCT
ftr-461	29	1	while	while	SCONJ
ftr-461	29	2	the	the	DET
ftr-461	29	3	taxpayer	taxpayer	NOUN
ftr-461	29	4	might	might	AUX
ftr-461	29	5	be	be	AUX
ftr-461	29	6	willing	willing	ADJ
ftr-461	29	7	to	to	PART
ftr-461	29	8	spend	spend	VERB
ftr-461	29	9	his	his	PRON
ftr-461	29	10	own	own	ADJ
ftr-461	29	11	time	time	NOUN
ftr-461	29	12	establishing	establish	VERB
ftr-461	29	13	exact	exact	ADJ
ftr-461	29	14	amounts	amount	NOUN
ftr-461	29	15	for	for	ADP
ftr-461	29	16	various	various	ADJ
ftr-461	29	17	return	return	NOUN
ftr-461	29	18	entries	entry	NOUN
ftr-461	29	19	and	and	CCONJ
ftr-461	29	20	satisfying	satisfy	VERB
ftr-461	29	21	substantiation	substantiation	NOUN
ftr-461	29	22	requirements	requirement	NOUN
ftr-461	29	23	,	,	PUNCT
ftr-461	29	24	resort	resort	NOUN
ftr-461	29	25	to	to	ADP
ftr-461	29	26	estimates	estimate	NOUN
ftr-461	29	27	and	and	CCONJ
ftr-461	29	28	less	less	ADV
ftr-461	29	29	rigorous	rigorous	ADJ
ftr-461	29	30	review	review	NOUN
ftr-461	29	31	of	of	ADP
ftr-461	29	32	supporting	support	VERB
ftr-461	29	33	tion	tion	NOUN
ftr-461	29	34	to	to	PART
ftr-461	29	35	amend	amend	VERB
ftr-461	29	36	circular	circular	ADJ
ftr-461	29	37	230	230	NUM
ftr-461	29	38	to	to	PART
ftr-461	29	39	require	require	VERB
ftr-461	29	40	registration	registration	NOUN
ftr-461	29	41	of	of	ADP
ftr-461	29	42	"	"	PUNCT
ftr-461	29	43	commercial	commercial	ADJ
ftr-461	29	44	tax	tax	NOUN
ftr-461	29	45	return	return	NOUN
ftr-461	29	46	preparers	preparer	NOUN
ftr-461	29	47	,	,	PUNCT
ftr-461	29	48	"	"	PUNCT
ftr-461	29	49	who	who	PRON
ftr-461	29	50	would	would	AUX
ftr-461	29	51	then	then	ADV
ftr-461	29	52	be	be	AUX
ftr-461	29	53	subject	subject	ADJ
ftr-461	29	54	to	to	ADP
ftr-461	29	55	circular	circular	ADJ
ftr-461	29	56	230	230	NUM
ftr-461	29	57	's	's	PART
ftr-461	29	58	standards	standard	NOUN
ftr-461	29	59	.	.	PUNCT
ftr-461	30	1	2	2	X
ftr-461	30	2	.	.	X
ftr-461	30	3	the	the	DET
ftr-461	30	4	term	term	NOUN
ftr-461	30	5	"	"	PUNCT
ftr-461	30	6	income	income	NOUN
ftr-461	30	7	tax	tax	NOUN
ftr-461	30	8	return	return	NOUN
ftr-461	30	9	preparer	preparer	NOUN
ftr-461	30	10	"	"	PUNCT
ftr-461	30	11	generally	generally	ADV
ftr-461	30	12	refers	refer	VERB
ftr-461	30	13	to	to	ADP
ftr-461	30	14	"	"	PUNCT
ftr-461	30	15	any	any	DET
ftr-461	30	16	person	person	NOUN
ftr-461	30	17	who	who	PRON
ftr-461	30	18	prepares	prepare	VERB
ftr-461	30	19	for	for	ADP
ftr-461	30	20	compensation	compensation	NOUN
ftr-461	30	21	,	,	PUNCT
ftr-461	30	22	or	or	CCONJ
ftr-461	30	23	employs	employ	VERB
ftr-461	30	24	one	one	NUM
ftr-461	30	25	or	or	CCONJ
ftr-461	30	26	more	more	ADJ
ftr-461	30	27	persons	person	NOUN
ftr-461	30	28	to	to	PART
ftr-461	30	29	prepare	prepare	VERB
ftr-461	30	30	for	for	ADP
ftr-461	30	31	compensation	compensation	NOUN
ftr-461	30	32	.	.	PUNCT
ftr-461	30	33	"	"	PUNCT
ftr-461	31	1	any	any	DET
ftr-461	31	2	income	income	NOUN
ftr-461	31	3	tax	tax	NOUN
ftr-461	31	4	return	return	NOUN
ftr-461	31	5	or	or	CCONJ
ftr-461	31	6	claim	claim	NOUN
ftr-461	31	7	for	for	ADP
ftr-461	31	8	an	an	DET
ftr-461	31	9	income	income	NOUN
ftr-461	31	10	tax	tax	NOUN
ftr-461	31	11	refund	refund	NOUN
ftr-461	31	12	.	.	PUNCT
ftr-461	32	1	irc	irc	PROPN
ftr-461	32	2	§	§	PROPN
ftr-461	32	3	7701(a)136)ta	7701(a)136)ta	NUM
ftr-461	32	4	)	)	PUNCT
ftr-461	32	5	.	.	PUNCT
ftr-461	33	1	the	the	DET
ftr-461	33	2	definition	definition	NOUN
ftr-461	33	3	contains	contain	VERB
ftr-461	33	4	exceptions	exception	NOUN
ftr-461	33	5	for	for	ADP
ftr-461	33	6	,	,	PUNCT
ftr-461	33	7	among	among	ADP
ftr-461	33	8	others	other	NOUN
ftr-461	33	9	,	,	PUNCT
ftr-461	33	10	those	those	PRON
ftr-461	33	11	who	who	PRON
ftr-461	33	12	prepare	prepare	VERB
ftr-461	33	13	returns	return	NOUN
ftr-461	33	14	or	or	CCONJ
ftr-461	33	15	refund	refund	NOUN
ftr-461	33	16	claims	claim	NOUN
ftr-461	33	17	for	for	ADP
ftr-461	33	18	their	their	PRON
ftr-461	33	19	employers	employer	NOUN
ftr-461	33	20	(	(	PUNCT
ftr-461	33	21	or	or	CCONJ
ftr-461	33	22	officers	officer	NOUN
ftr-461	33	23	or	or	CCONJ
ftr-461	33	24	employees	employee	NOUN
ftr-461	33	25	of	of	ADP
ftr-461	33	26	their	their	PRON
ftr-461	33	27	employers	employer	NOUN
ftr-461	33	28	)	)	PUNCT
ftr-461	33	29	or	or	CCONJ
ftr-461	33	30	as	as	ADP
ftr-461	33	31	fiduciaries	fiduciary	NOUN
ftr-461	33	32	.	.	PUNCT
ftr-461	34	1	irc	irc	PROPN
ftr-461	34	2	§	§	PROPN
ftr-461	34	3	7701(a)(36)(b	7701(a)(36)(b	PROPN
ftr-461	34	4	)	)	PUNCT
ftr-461	34	5	.	.	PUNCT
ftr-461	35	1	3	3	X
ftr-461	35	2	.	.	X
ftr-461	35	3	the	the	DET
ftr-461	35	4	rendering	rendering	NOUN
ftr-461	35	5	of	of	ADP
ftr-461	35	6	tax	tax	NOUN
ftr-461	35	7	advice	advice	NOUN
ftr-461	35	8	in	in	ADP
ftr-461	35	9	connection	connection	NOUN
ftr-461	35	10	with	with	ADP
ftr-461	35	11	a	a	DET
ftr-461	35	12	return	return	NOUN
ftr-461	35	13	may	may	AUX
ftr-461	35	14	trigger	trigger	VERB
ftr-461	35	15	other	other	ADJ
ftr-461	35	16	penalty	penalty	NOUN
ftr-461	35	17	provisions	provision	NOUN
ftr-461	35	18	of	of	ADP
ftr-461	35	19	the	the	DET
ftr-461	35	20	code	code	NOUN
ftr-461	35	21	,	,	PUNCT
ftr-461	35	22	even	even	ADV
ftr-461	35	23	if	if	SCONJ
ftr-461	35	24	the	the	DET
ftr-461	35	25	advisor	advisor	NOUN
ftr-461	35	26	is	be	AUX
ftr-461	35	27	not	not	PART
ftr-461	35	28	a	a	DET
ftr-461	35	29	return	return	NOUN
ftr-461	35	30	preparer	preparer	NOUN
ftr-461	35	31	with	with	ADP
ftr-461	35	32	respect	respect	NOUN
ftr-461	35	33	to	to	ADP
ftr-461	35	34	the	the	DET
ftr-461	35	35	return	return	NOUN
ftr-461	35	36	.	.	PUNCT
ftr-461	36	1	see	see	VERB
ftr-461	36	2	,	,	PUNCT
ftr-461	36	3	e.g.	e.g.	ADV
ftr-461	36	4	,	,	PUNCT
ftr-461	36	5	irc	irc	PROPN
ftr-461	36	6	§	§	PROPN
ftr-461	36	7	6701	6701	NUM
ftr-461	36	8	(	(	PUNCT
ftr-461	36	9	relating	relate	VERB
ftr-461	36	10	to	to	ADP
ftr-461	36	11	penalties	penalty	NOUN
ftr-461	36	12	for	for	ADP
ftr-461	36	13	aiding	aid	VERB
ftr-461	36	14	and	and	CCONJ
ftr-461	36	15	abetting	abet	VERB
ftr-461	36	16	understatement	understatement	NOUN
ftr-461	36	17	of	of	ADP
ftr-461	36	18	tax	tax	NOUN
ftr-461	36	19	liability	liability	NOUN
ftr-461	36	20	)	)	PUNCT
ftr-461	36	21	.	.	PUNCT
ftr-461	37	1	4	4	X
ftr-461	37	2	.	.	X
ftr-461	37	3	there	there	PRON
ftr-461	37	4	is	be	VERB
ftr-461	37	5	some	some	DET
ftr-461	37	6	empirical	empirical	ADJ
ftr-461	37	7	evidence	evidence	NOUN
ftr-461	37	8	that	that	SCONJ
ftr-461	37	9	noncompliance	noncompliance	NOUN
ftr-461	37	10	is	be	AUX
ftr-461	37	11	greater	great	ADJ
ftr-461	37	12	on	on	ADP
ftr-461	37	13	returns	return	NOUN
ftr-461	37	14	prepared	prepare	VERB
ftr-461	37	15	by	by	ADP
ftr-461	37	16	return	return	NOUN
ftr-461	37	17	preparers	preparer	NOUN
ftr-461	37	18	than	than	ADP
ftr-461	37	19	on	on	ADP
ftr-461	37	20	returns	return	NOUN
ftr-461	37	21	prepared	prepare	VERB
ftr-461	37	22	by	by	ADP
ftr-461	37	23	taxpayers	taxpayer	NOUN
ftr-461	37	24	themselves	themselves	PRON
ftr-461	37	25	.	.	PUNCT
ftr-461	38	1	see	see	VERB
ftr-461	38	2	brian	brian	PROPN
ftr-461	38	3	erard	erard	PROPN
ftr-461	38	4	,	,	PUNCT
ftr-461	38	5	the	the	DET
ftr-461	38	6	impact	impact	NOUN
ftr-461	38	7	of	of	ADP
ftr-461	38	8	tax	tax	NOUN
ftr-461	38	9	practitioners	practitioner	NOUN
ftr-461	38	10	on	on	ADP
ftr-461	38	11	tax	tax	NOUN
ftr-461	38	12	compliance	compliance	NOUN
ftr-461	38	13	:	:	PUNCT
ftr-461	38	14	a	a	DET
ftr-461	38	15	research	research	NOUN
ftr-461	38	16	summary	summary	NOUN
ftr-461	38	17	,	,	PUNCT
ftr-461	38	18	90	90	NUM
ftr-461	38	19	tnt	tnt	PROPN
ftr-461	38	20	237	237	NUM
ftr-461	38	21	-	-	SYM
ftr-461	38	22	47	47	NUM
ftr-461	38	23	(	(	PUNCT
ftr-461	38	24	nov	nov	PROPN
ftr-461	38	25	.	.	PROPN
ftr-461	38	26	21	21	NUM
ftr-461	38	27	,	,	PUNCT
ftr-461	38	28	1990	1990	NUM
ftr-461	38	29	)	)	PUNCT
ftr-461	38	30	(	(	PUNCT
ftr-461	38	31	lexis	lexis	X
ftr-461	38	32	,	,	PUNCT
ftr-461	38	33	fedtax	fedtax	ADJ
ftr-461	38	34	library	library	NOUN
ftr-461	38	35	.	.	PUNCT
ftr-461	39	1	tnt	tnt	ADJ
ftr-461	39	2	file	file	NOUN
ftr-461	39	3	)	)	PUNCT
ftr-461	39	4	.	.	PUNCT
ftr-461	40	1	the	the	DET
ftr-461	40	2	reason	reason	NOUN
ftr-461	40	3	for	for	ADP
ftr-461	40	4	this	this	DET
ftr-461	40	5	difference	difference	NOUN
ftr-461	40	6	is	be	AUX
ftr-461	40	7	not	not	PART
ftr-461	40	8	clear	clear	ADJ
ftr-461	40	9	.	.	PUNCT
ftr-461	41	1	i	i	PRON
ftr-461	41	2	am	be	AUX
ftr-461	41	3	grateful	grateful	ADJ
ftr-461	41	4	to	to	ADP
ftr-461	41	5	professor	professor	PROPN
ftr-461	41	6	gwen	gwen	PROPN
ftr-461	41	7	thayer	thayer	PROPN
ftr-461	41	8	handelman	handelman	PROPN
ftr-461	41	9	for	for	ADP
ftr-461	41	10	calling	call	VERB
ftr-461	41	11	this	this	DET
ftr-461	41	12	interesting	interesting	ADJ
ftr-461	41	13	report	report	NOUN
ftr-461	41	14	to	to	ADP
ftr-461	41	15	my	my	PRON
ftr-461	41	16	attention	attention	NOUN
ftr-461	41	17	.	.	PUNCT
ftr-461	42	1	19961	19961	NUM
ftr-461	42	2	florida	florida	PROPN
ftr-461	42	3	tax	tax	PROPN
ftr-461	42	4	review	review	NOUN
ftr-461	42	5	documentation	documentation	NOUN
ftr-461	42	6	are	be	AUX
ftr-461	42	7	bound	bind	VERB
ftr-461	42	8	to	to	PART
ftr-461	42	9	follow	follow	VERB
ftr-461	42	10	when	when	SCONJ
ftr-461	42	11	a	a	DET
ftr-461	42	12	professional	professional	NOUN
ftr-461	42	13	's	's	PART
ftr-461	42	14	time	time	NOUN
ftr-461	42	15	(	(	PUNCT
ftr-461	42	16	and	and	CCONJ
ftr-461	42	17	fees	fee	NOUN
ftr-461	42	18	)	)	PUNCT
ftr-461	42	19	are	be	AUX
ftr-461	42	20	involved	involve	VERB
ftr-461	42	21	.	.	PUNCT
ftr-461	43	1	similarly	similarly	ADV
ftr-461	43	2	,	,	PUNCT
ftr-461	43	3	the	the	DET
ftr-461	43	4	legal	legal	ADJ
ftr-461	43	5	research	research	NOUN
ftr-461	43	6	and	and	CCONJ
ftr-461	43	7	analysis	analysis	NOUN
ftr-461	43	8	necessary	necessary	ADJ
ftr-461	43	9	to	to	PART
ftr-461	43	10	determine	determine	VERB
ftr-461	43	11	the	the	DET
ftr-461	43	12	proper	proper	ADJ
ftr-461	43	13	treatment	treatment	NOUN
ftr-461	43	14	of	of	ADP
ftr-461	43	15	various	various	ADJ
ftr-461	43	16	items	item	NOUN
ftr-461	43	17	may	may	AUX
ftr-461	43	18	prove	prove	VERB
ftr-461	43	19	more	more	ADV
ftr-461	43	20	costly	costly	ADJ
ftr-461	43	21	than	than	SCONJ
ftr-461	43	22	is	be	AUX
ftr-461	43	23	justified	justify	VERB
ftr-461	43	24	by	by	ADP
ftr-461	43	25	the	the	DET
ftr-461	43	26	amount	amount	NOUN
ftr-461	43	27	at	at	ADP
ftr-461	43	28	stake	stake	NOUN
ftr-461	43	29	for	for	ADP
ftr-461	43	30	the	the	DET
ftr-461	43	31	taxpayer	taxpayer	NOUN
ftr-461	43	32	.	.	PUNCT
ftr-461	44	1	in	in	ADP
ftr-461	44	2	theory	theory	NOUN
ftr-461	44	3	,	,	PUNCT
ftr-461	44	4	the	the	DET
ftr-461	44	5	taxpayer	taxpayer	NOUN
ftr-461	44	6	and	and	CCONJ
ftr-461	44	7	the	the	DET
ftr-461	44	8	professional	professional	ADJ
ftr-461	44	9	are	be	AUX
ftr-461	44	10	both	both	CCONJ
ftr-461	44	11	interested	interested	ADJ
ftr-461	44	12	in	in	ADP
ftr-461	44	13	preparing	prepare	VERB
ftr-461	44	14	an	an	DET
ftr-461	44	15	accurate	accurate	ADJ
ftr-461	44	16	return	return	NOUN
ftr-461	44	17	,	,	PUNCT
ftr-461	44	18	but	but	CCONJ
ftr-461	44	19	in	in	ADP
ftr-461	44	20	some	some	DET
ftr-461	44	21	cases	case	NOUN
ftr-461	44	22	,	,	PUNCT
ftr-461	44	23	the	the	DET
ftr-461	44	24	taxpayer	taxpayer	NOUN
ftr-461	44	25	's	's	PART
ftr-461	44	26	interest	interest	NOUN
ftr-461	44	27	in	in	ADP
ftr-461	44	28	reducing	reduce	VERB
ftr-461	44	29	the	the	DET
ftr-461	44	30	tax	tax	NOUN
ftr-461	44	31	shown	show	VERB
ftr-461	44	32	on	on	ADP
ftr-461	44	33	the	the	DET
ftr-461	44	34	return	return	NOUN
ftr-461	44	35	conflicts	conflict	NOUN
ftr-461	44	36	with	with	ADP
ftr-461	44	37	the	the	DET
ftr-461	44	38	professional	professional	NOUN
ftr-461	44	39	's	's	PART
ftr-461	44	40	responsibility	responsibility	NOUN
ftr-461	44	41	to	to	PART
ftr-461	44	42	assure	assure	VERB
ftr-461	44	43	that	that	SCONJ
ftr-461	44	44	the	the	DET
ftr-461	44	45	return	return	NOUN
ftr-461	44	46	meets	meet	VERB
ftr-461	44	47	some	some	DET
ftr-461	44	48	minimum	minimum	ADJ
ftr-461	44	49	standard	standard	NOUN
ftr-461	44	50	.	.	PUNCT
ftr-461	45	1	the	the	DET
ftr-461	45	2	taxpayer	taxpayer	NOUN
ftr-461	45	3	may	may	AUX
ftr-461	45	4	simply	simply	ADV
ftr-461	45	5	fail	fail	VERB
ftr-461	45	6	to	to	PART
ftr-461	45	7	cooperate	cooperate	VERB
ftr-461	45	8	or	or	CCONJ
ftr-461	45	9	may	may	AUX
ftr-461	45	10	refuse	refuse	VERB
ftr-461	45	11	to	to	PART
ftr-461	45	12	follow	follow	VERB
ftr-461	45	13	the	the	DET
ftr-461	45	14	advice	advice	NOUN
ftr-461	45	15	of	of	ADP
ftr-461	45	16	the	the	DET
ftr-461	45	17	professional	professional	NOUN
ftr-461	45	18	in	in	ADP
ftr-461	45	19	the	the	DET
ftr-461	45	20	preparation	preparation	NOUN
ftr-461	45	21	of	of	ADP
ftr-461	45	22	the	the	DET
ftr-461	45	23	return	return	NOUN
ftr-461	45	24	.	.	PUNCT
ftr-461	46	1	how	how	SCONJ
ftr-461	46	2	professionals	professional	NOUN
ftr-461	46	3	respond	respond	VERB
ftr-461	46	4	to	to	ADP
ftr-461	46	5	such	such	ADJ
ftr-461	46	6	taxpayers	taxpayer	NOUN
ftr-461	46	7	can	can	AUX
ftr-461	46	8	have	have	VERB
ftr-461	46	9	major	major	ADJ
ftr-461	46	10	consequences	consequence	NOUN
ftr-461	46	11	for	for	ADP
ftr-461	46	12	the	the	DET
ftr-461	46	13	viability	viability	NOUN
ftr-461	46	14	of	of	ADP
ftr-461	46	15	the	the	DET
ftr-461	46	16	selfassessment	selfassessment	NOUN
ftr-461	46	17	system	system	NOUN
ftr-461	46	18	.	.	PUNCT
ftr-461	47	1	the	the	DET
ftr-461	47	2	foregoing	forego	VERB
ftr-461	47	3	issues	issue	NOUN
ftr-461	47	4	define	define	VERB
ftr-461	47	5	the	the	DET
ftr-461	47	6	environment	environment	NOUN
ftr-461	47	7	in	in	ADP
ftr-461	47	8	which	which	PRON
ftr-461	47	9	the	the	DET
ftr-461	47	10	practice	practice	NOUN
ftr-461	47	11	standards	standard	NOUN
ftr-461	47	12	applicable	applicable	ADJ
ftr-461	47	13	to	to	ADP
ftr-461	47	14	tax	tax	NOUN
ftr-461	47	15	professionals	professional	NOUN
ftr-461	47	16	must	must	AUX
ftr-461	47	17	apply.5	apply.5	VERB
ftr-461	47	18	these	these	DET
ftr-461	47	19	standards	standard	NOUN
ftr-461	47	20	are	be	AUX
ftr-461	47	21	designed	design	VERB
ftr-461	47	22	to	to	PART
ftr-461	47	23	assure	assure	VERB
ftr-461	47	24	that	that	SCONJ
ftr-461	47	25	returns	return	NOUN
ftr-461	47	26	prepared	prepare	VERB
ftr-461	47	27	by	by	ADP
ftr-461	47	28	tax	tax	NOUN
ftr-461	47	29	professionals	professional	NOUN
ftr-461	47	30	are	be	AUX
ftr-461	47	31	basically	basically	ADV
ftr-461	47	32	accurate	accurate	ADJ
ftr-461	47	33	and	and	CCONJ
ftr-461	47	34	complete	complete	ADJ
ftr-461	47	35	.	.	PUNCT
ftr-461	48	1	the	the	DET
ftr-461	48	2	standards	standard	NOUN
ftr-461	48	3	may	may	AUX
ftr-461	48	4	also	also	ADV
ftr-461	48	5	have	have	VERB
ftr-461	48	6	the	the	DET
ftr-461	48	7	salutary	salutary	ADJ
ftr-461	48	8	effect	effect	NOUN
ftr-461	48	9	of	of	ADP
ftr-461	48	10	offering	offer	VERB
ftr-461	48	11	the	the	DET
ftr-461	48	12	scrupulous	scrupulous	ADJ
ftr-461	48	13	tax	tax	NOUN
ftr-461	48	14	professional	professional	ADJ
ftr-461	48	15	shelter	shelter	NOUN
ftr-461	48	16	against	against	ADP
ftr-461	48	17	the	the	DET
ftr-461	48	18	entreaties	entreaty	NOUN
ftr-461	48	19	of	of	ADP
ftr-461	48	20	the	the	DET
ftr-461	48	21	unscrupulous	unscrupulous	ADJ
ftr-461	48	22	taxpayer	taxpayer	NOUN
ftr-461	48	23	-	-	PUNCT
ftr-461	48	24	client	client	NOUN
ftr-461	48	25	.	.	PUNCT
ftr-461	49	1	in	in	ADP
ftr-461	49	2	general	general	ADJ
ftr-461	49	3	,	,	PUNCT
ftr-461	49	4	the	the	DET
ftr-461	49	5	standards	standard	NOUN
ftr-461	49	6	represent	represent	VERB
ftr-461	49	7	an	an	DET
ftr-461	49	8	accommodation	accommodation	NOUN
ftr-461	49	9	between	between	ADP
ftr-461	49	10	the	the	DET
ftr-461	49	11	practical	practical	ADJ
ftr-461	49	12	concerns	concern	NOUN
ftr-461	49	13	discussed	discuss	VERB
ftr-461	49	14	above	above	ADV
ftr-461	49	15	and	and	CCONJ
ftr-461	49	16	the	the	DET
ftr-461	49	17	need	need	NOUN
ftr-461	49	18	for	for	ADP
ftr-461	49	19	integrity	integrity	NOUN
ftr-461	49	20	in	in	ADP
ftr-461	49	21	the	the	DET
ftr-461	49	22	filing	filing	NOUN
ftr-461	49	23	of	of	ADP
ftr-461	49	24	tax	tax	NOUN
ftr-461	49	25	returns	return	NOUN
ftr-461	49	26	.	.	PUNCT
ftr-461	50	1	given	give	VERB
ftr-461	50	2	the	the	DET
ftr-461	50	3	diverse	diverse	ADJ
ftr-461	50	4	sources	source	NOUN
ftr-461	50	5	of	of	ADP
ftr-461	50	6	the	the	DET
ftr-461	50	7	standards	standard	NOUN
ftr-461	50	8	,	,	PUNCT
ftr-461	50	9	it	it	PRON
ftr-461	50	10	is	be	AUX
ftr-461	50	11	remarkable	remarkable	ADJ
ftr-461	50	12	how	how	SCONJ
ftr-461	50	13	they	they	PRON
ftr-461	50	14	have	have	AUX
ftr-461	50	15	evolved	evolve	VERB
ftr-461	50	16	so	so	ADV
ftr-461	50	17	as	as	ADV
ftr-461	50	18	often	often	ADV
ftr-461	50	19	to	to	PART
ftr-461	50	20	apply	apply	VERB
ftr-461	50	21	similar	similar	ADJ
ftr-461	50	22	rules	rule	NOUN
ftr-461	50	23	in	in	ADP
ftr-461	50	24	similar	similar	ADJ
ftr-461	50	25	contexts	contexts	NOUN
ftr-461	50	26	,	,	PUNCT
ftr-461	50	27	regardless	regardless	ADV
ftr-461	50	28	of	of	ADP
ftr-461	50	29	the	the	DET
ftr-461	50	30	professional	professional	ADJ
ftr-461	50	31	status	status	NOUN
ftr-461	50	32	of	of	ADP
ftr-461	50	33	the	the	DET
ftr-461	50	34	practitioner	practitioner	NOUN
ftr-461	50	35	.	.	PUNCT
ftr-461	51	1	indeed	indeed	ADV
ftr-461	51	2	,	,	PUNCT
ftr-461	51	3	despite	despite	SCONJ
ftr-461	51	4	differences	difference	NOUN
ftr-461	51	5	in	in	ADP
ftr-461	51	6	wording	wording	NOUN
ftr-461	51	7	,	,	PUNCT
ftr-461	51	8	emphasis	emphasis	NOUN
ftr-461	51	9	,	,	PUNCT
ftr-461	51	10	and	and	CCONJ
ftr-461	51	11	,	,	PUNCT
ftr-461	51	12	in	in	ADP
ftr-461	51	13	some	some	DET
ftr-461	51	14	cases	case	NOUN
ftr-461	51	15	,	,	PUNCT
ftr-461	51	16	important	important	ADJ
ftr-461	51	17	substantive	substantive	ADJ
ftr-461	51	18	results	result	NOUN
ftr-461	51	19	,	,	PUNCT
ftr-461	51	20	it	it	PRON
ftr-461	51	21	is	be	AUX
ftr-461	51	22	possible	possible	ADJ
ftr-461	51	23	to	to	PART
ftr-461	51	24	discuss	discuss	VERB
ftr-461	51	25	many	many	ADJ
ftr-461	51	26	aspects	aspect	NOUN
ftr-461	51	27	of	of	ADP
ftr-461	51	28	these	these	DET
ftr-461	51	29	diverse	diverse	ADJ
ftr-461	51	30	rules	rule	NOUN
ftr-461	51	31	as	as	ADP
ftr-461	51	32	one	one	NUM
ftr-461	51	33	whole	whole	NOUN
ftr-461	51	34	.	.	PUNCT
ftr-461	52	1	in	in	ADP
ftr-461	52	2	addition	addition	NOUN
ftr-461	52	3	to	to	ADP
ftr-461	52	4	facilitating	facilitate	VERB
ftr-461	52	5	efficient	efficient	ADJ
ftr-461	52	6	,	,	PUNCT
ftr-461	52	7	intelligent	intelligent	ADJ
ftr-461	52	8	discussion	discussion	NOUN
ftr-461	52	9	of	of	ADP
ftr-461	52	10	an	an	DET
ftr-461	52	11	otherwise	otherwise	ADV
ftr-461	52	12	unmanageable	unmanageable	ADJ
ftr-461	52	13	morass	morass	NOUN
ftr-461	52	14	,	,	PUNCT
ftr-461	52	15	this	this	DET
ftr-461	52	16	approach	approach	NOUN
ftr-461	52	17	offers	offer	VERB
ftr-461	52	18	the	the	DET
ftr-461	52	19	additional	additional	ADJ
ftr-461	52	20	benefit	benefit	NOUN
ftr-461	52	21	of	of	ADP
ftr-461	52	22	suggesting	suggest	VERB
ftr-461	52	23	how	how	SCONJ
ftr-461	52	24	the	the	DET
ftr-461	52	25	morass	morass	NOUN
ftr-461	52	26	could	could	AUX
ftr-461	52	27	be	be	AUX
ftr-461	52	28	transformed	transform	VERB
ftr-461	52	29	into	into	ADP
ftr-461	52	30	a	a	DET
ftr-461	52	31	body	body	NOUN
ftr-461	52	32	of	of	ADP
ftr-461	52	33	uniform	uniform	ADJ
ftr-461	52	34	standards	standard	NOUN
ftr-461	52	35	.	.	PUNCT
ftr-461	53	1	the	the	DET
ftr-461	53	2	multiple	multiple	ADJ
ftr-461	53	3	sets	set	NOUN
ftr-461	53	4	of	of	ADP
ftr-461	53	5	standards	standard	NOUN
ftr-461	53	6	,	,	PUNCT
ftr-461	53	7	however	however	ADV
ftr-461	53	8	,	,	PUNCT
ftr-461	53	9	provide	provide	VERB
ftr-461	53	10	little	little	ADJ
ftr-461	53	11	guidance	guidance	NOUN
ftr-461	53	12	in	in	ADP
ftr-461	53	13	two	two	NUM
ftr-461	53	14	major	major	ADJ
ftr-461	53	15	problem	problem	NOUN
ftr-461	53	16	areas	area	NOUN
ftr-461	53	17	:	:	PUNCT
ftr-461	53	18	(	(	PUNCT
ftr-461	53	19	1	1	X
ftr-461	53	20	)	)	PUNCT
ftr-461	53	21	the	the	DET
ftr-461	53	22	evaluation	evaluation	NOUN
ftr-461	53	23	of	of	ADP
ftr-461	53	24	facts	fact	NOUN
ftr-461	53	25	and	and	CCONJ
ftr-461	53	26	the	the	DET
ftr-461	53	27	application	application	NOUN
ftr-461	53	28	of	of	ADP
ftr-461	53	29	the	the	DET
ftr-461	53	30	law	law	NOUN
ftr-461	53	31	to	to	ADP
ftr-461	53	32	the	the	DET
ftr-461	53	33	facts	fact	NOUN
ftr-461	53	34	,	,	PUNCT
ftr-461	53	35	and	and	CCONJ
ftr-461	53	36	(	(	PUNCT
ftr-461	53	37	2	2	X
ftr-461	53	38	)	)	PUNCT
ftr-461	53	39	whether	whether	SCONJ
ftr-461	53	40	there	there	PRON
ftr-461	53	41	is	be	VERB
ftr-461	53	42	an	an	DET
ftr-461	53	43	obligation	obligation	NOUN
ftr-461	53	44	to	to	PART
ftr-461	53	45	amend	amend	VERB
ftr-461	53	46	a	a	DET
ftr-461	53	47	return	return	NOUN
ftr-461	53	48	subsequently	subsequently	ADV
ftr-461	53	49	found	find	VERB
ftr-461	53	50	to	to	PART
ftr-461	53	51	be	be	AUX
ftr-461	53	52	erroneous	erroneous	ADJ
ftr-461	53	53	.	.	PUNCT
ftr-461	54	1	in	in	ADP
ftr-461	54	2	both	both	PRON
ftr-461	54	3	of	of	ADP
ftr-461	54	4	these	these	DET
ftr-461	54	5	contexts	contexts	NOUN
ftr-461	54	6	,	,	PUNCT
ftr-461	54	7	the	the	DET
ftr-461	54	8	role	role	NOUN
ftr-461	54	9	of	of	ADP
ftr-461	54	10	the	the	DET
ftr-461	54	11	taxpayer	taxpayer	NOUN
ftr-461	54	12	is	be	AUX
ftr-461	54	13	preeminent	preeminent	ADJ
ftr-461	54	14	,	,	PUNCT
ftr-461	54	15	and	and	CCONJ
ftr-461	54	16	the	the	DET
ftr-461	54	17	integrity	integrity	NOUN
ftr-461	54	18	of	of	ADP
ftr-461	54	19	the	the	DET
ftr-461	54	20	return	return	NOUN
ftr-461	54	21	may	may	AUX
ftr-461	54	22	ultimately	ultimately	ADV
ftr-461	54	23	be	be	AUX
ftr-461	54	24	beyond	beyond	ADP
ftr-461	54	25	the	the	DET
ftr-461	54	26	control	control	NOUN
ftr-461	54	27	of	of	ADP
ftr-461	54	28	even	even	ADV
ftr-461	54	29	the	the	DET
ftr-461	54	30	most	most	ADV
ftr-461	54	31	conscientious	conscientious	ADJ
ftr-461	54	32	tax	tax	NOUN
ftr-461	54	33	professional	professional	NOUN
ftr-461	54	34	.	.	PUNCT
ftr-461	55	1	in	in	ADP
ftr-461	55	2	addition	addition	NOUN
ftr-461	55	3	,	,	PUNCT
ftr-461	55	4	once	once	SCONJ
ftr-461	55	5	the	the	DET
ftr-461	55	6	facts	fact	NOUN
ftr-461	55	7	and	and	CCONJ
ftr-461	55	8	applicable	applicable	ADJ
ftr-461	55	9	law	law	NOUN
ftr-461	55	10	have	have	AUX
ftr-461	55	11	been	be	AUX
ftr-461	55	12	established	establish	VERB
ftr-461	55	13	,	,	PUNCT
ftr-461	55	14	there	there	PRON
ftr-461	55	15	may	may	AUX
ftr-461	55	16	be	be	AUX
ftr-461	55	17	choices	choice	NOUN
ftr-461	55	18	about	about	ADP
ftr-461	55	19	how	how	SCONJ
ftr-461	55	20	to	to	PART
ftr-461	55	21	report	report	VERB
ftr-461	55	22	some	some	DET
ftr-461	55	23	items	item	NOUN
ftr-461	55	24	on	on	ADP
ftr-461	55	25	the	the	DET
ftr-461	55	26	return	return	NOUN
ftr-461	55	27	.	.	PUNCT
ftr-461	56	1	the	the	DET
ftr-461	56	2	professional	professional	NOUN
ftr-461	56	3	should	should	AUX
ftr-461	56	4	discuss	discuss	VERB
ftr-461	56	5	alternative	alternative	ADJ
ftr-461	56	6	positions	position	NOUN
ftr-461	56	7	that	that	PRON
ftr-461	56	8	may	may	AUX
ftr-461	56	9	be	be	AUX
ftr-461	56	10	taken	take	VERB
ftr-461	56	11	on	on	ADP
ftr-461	56	12	the	the	DET
ftr-461	56	13	return	return	NOUN
ftr-461	56	14	(	(	PUNCT
ftr-461	56	15	and	and	CCONJ
ftr-461	56	16	the	the	DET
ftr-461	56	17	disclosures	disclosure	NOUN
ftr-461	56	18	that	that	PRON
ftr-461	56	19	some	some	DET
ftr-461	56	20	positions	position	NOUN
ftr-461	56	21	may	may	AUX
ftr-461	56	22	require	require	VERB
ftr-461	56	23	)	)	PUNCT
ftr-461	56	24	and	and	CCONJ
ftr-461	56	25	explain	explain	VERB
ftr-461	56	26	the	the	DET
ftr-461	56	27	5	5	NUM
ftr-461	56	28	.	.	PUNCT
ftr-461	57	1	this	this	DET
ftr-461	57	2	paper	paper	NOUN
ftr-461	57	3	is	be	AUX
ftr-461	57	4	not	not	PART
ftr-461	57	5	intended	intend	VERB
ftr-461	57	6	to	to	PART
ftr-461	57	7	be	be	AUX
ftr-461	57	8	a	a	DET
ftr-461	57	9	comprehensive	comprehensive	ADJ
ftr-461	57	10	analysis	analysis	NOUN
ftr-461	57	11	of	of	ADP
ftr-461	57	12	the	the	DET
ftr-461	57	13	ethical	ethical	ADJ
ftr-461	57	14	principles	principle	NOUN
ftr-461	57	15	and	and	CCONJ
ftr-461	57	16	law	law	NOUN
ftr-461	57	17	applicable	applicable	ADJ
ftr-461	57	18	to	to	ADP
ftr-461	57	19	the	the	DET
ftr-461	57	20	various	various	ADJ
ftr-461	57	21	categories	category	NOUN
ftr-461	57	22	of	of	ADP
ftr-461	57	23	return	return	NOUN
ftr-461	57	24	preparers	preparer	NOUN
ftr-461	57	25	.	.	PUNCT
ftr-461	58	1	for	for	ADP
ftr-461	58	2	more	more	ADV
ftr-461	58	3	extensive	extensive	ADJ
ftr-461	58	4	discussion	discussion	NOUN
ftr-461	58	5	of	of	ADP
ftr-461	58	6	some	some	PRON
ftr-461	58	7	of	of	ADP
ftr-461	58	8	the	the	DET
ftr-461	58	9	issues	issue	NOUN
ftr-461	58	10	discussed	discuss	VERB
ftr-461	58	11	here	here	ADV
ftr-461	58	12	,	,	PUNCT
ftr-461	58	13	see	see	VERB
ftr-461	58	14	bernard	bernard	PROPN
ftr-461	58	15	wolfman	wolfman	PROPN
ftr-461	58	16	,	,	PUNCT
ftr-461	58	17	james	james	PROPN
ftr-461	58	18	p.	p.	PROPN
ftr-461	58	19	holden	holden	PROPN
ftr-461	58	20	&	&	CCONJ
ftr-461	58	21	kenneth	kenneth	PROPN
ftr-461	58	22	l.	l.	PROPN
ftr-461	58	23	harris	harris	PROPN
ftr-461	58	24	,	,	PUNCT
ftr-461	58	25	standards	standard	NOUN
ftr-461	58	26	of	of	ADP
ftr-461	58	27	tax	tax	NOUN
ftr-461	58	28	practice	practice	NOUN
ftr-461	58	29	(	(	PUNCT
ftr-461	58	30	3d	3d	NUM
ftr-461	58	31	ed	ed	NOUN
ftr-461	58	32	.	.	PROPN
ftr-461	58	33	1995	1995	NUM
ftr-461	58	34	)	)	PUNCT
ftr-461	58	35	.	.	PUNCT
ftr-461	59	1	[	[	X
ftr-461	59	2	vol	vol	NOUN
ftr-461	59	3	3:3	3:3	NUM
ftr-461	59	4	conunentary	conunentary	NOUN
ftr-461	59	5	on	on	ADP
ftr-461	59	6	return	return	NOUN
ftr-461	59	7	preparer	preparer	NOUN
ftr-461	59	8	obligations	obligation	NOUN
ftr-461	59	9	risks	risk	NOUN
ftr-461	59	10	associated	associate	VERB
ftr-461	59	11	with	with	ADP
ftr-461	59	12	those	those	DET
ftr-461	59	13	positions	position	NOUN
ftr-461	59	14	(	(	PUNCT
ftr-461	59	15	including	include	VERB
ftr-461	59	16	the	the	DET
ftr-461	59	17	possibility	possibility	NOUN
ftr-461	59	18	of	of	ADP
ftr-461	59	19	a	a	DET
ftr-461	59	20	successful	successful	ADJ
ftr-461	59	21	challenge	challenge	NOUN
ftr-461	59	22	by	by	ADP
ftr-461	59	23	the	the	DET
ftr-461	59	24	service	service	NOUN
ftr-461	59	25	,	,	PUNCT
ftr-461	59	26	penalties	penalty	NOUN
ftr-461	59	27	,	,	PUNCT
ftr-461	59	28	and	and	CCONJ
ftr-461	59	29	other	other	ADJ
ftr-461	59	30	costs	cost	NOUN
ftr-461	59	31	,	,	PUNCT
ftr-461	59	32	such	such	ADJ
ftr-461	59	33	as	as	ADP
ftr-461	59	34	legal	legal	ADJ
ftr-461	59	35	and	and	CCONJ
ftr-461	59	36	accounting	accounting	NOUN
ftr-461	59	37	fees	fee	NOUN
ftr-461	59	38	,	,	PUNCT
ftr-461	59	39	of	of	ADP
ftr-461	59	40	pursuing	pursue	VERB
ftr-461	59	41	a	a	DET
ftr-461	59	42	dispute	dispute	NOUN
ftr-461	59	43	with	with	ADP
ftr-461	59	44	the	the	DET
ftr-461	59	45	service	service	NOUN
ftr-461	59	46	)	)	PUNCT
ftr-461	59	47	.	.	PUNCT
ftr-461	60	1	ultimately	ultimately	ADV
ftr-461	60	2	,	,	PUNCT
ftr-461	60	3	however	however	ADV
ftr-461	60	4	,	,	PUNCT
ftr-461	60	5	it	it	PRON
ftr-461	60	6	is	be	AUX
ftr-461	60	7	the	the	DET
ftr-461	60	8	taxpayer	taxpayer	NOUN
ftr-461	60	9	's	's	PART
ftr-461	60	10	decision	decision	NOUN
ftr-461	60	11	how	how	SCONJ
ftr-461	60	12	to	to	PART
ftr-461	60	13	report	report	VERB
ftr-461	60	14	items	item	NOUN
ftr-461	60	15	on	on	ADP
ftr-461	60	16	the	the	DET
ftr-461	60	17	return	return	NOUN
ftr-461	60	18	.	.	PUNCT
ftr-461	61	1	similarly	similarly	ADV
ftr-461	61	2	,	,	PUNCT
ftr-461	61	3	as	as	SCONJ
ftr-461	61	4	discussed	discuss	VERB
ftr-461	61	5	below	below	ADV
ftr-461	61	6	,	,	PUNCT
ftr-461	61	7	it	it	PRON
ftr-461	61	8	is	be	AUX
ftr-461	61	9	ultimately	ultimately	ADV
ftr-461	61	10	the	the	DET
ftr-461	61	11	taxpayer	taxpayer	NOUN
ftr-461	61	12	's	's	PART
ftr-461	61	13	decision	decision	NOUN
ftr-461	61	14	whether	whether	SCONJ
ftr-461	61	15	to	to	PART
ftr-461	61	16	amend	amend	VERB
ftr-461	61	17	an	an	DET
ftr-461	61	18	erroneous	erroneous	ADJ
ftr-461	61	19	return	return	NOUN
ftr-461	61	20	.	.	PUNCT
ftr-461	62	1	although	although	SCONJ
ftr-461	62	2	the	the	DET
ftr-461	62	3	taxpayer	taxpayer	NOUN
ftr-461	62	4	's	's	PART
ftr-461	62	5	greater	great	ADJ
ftr-461	62	6	knowledge	knowledge	NOUN
ftr-461	62	7	of	of	ADP
ftr-461	62	8	and	and	CCONJ
ftr-461	62	9	access	access	NOUN
ftr-461	62	10	to	to	ADP
ftr-461	62	11	the	the	DET
ftr-461	62	12	facts	fact	NOUN
ftr-461	62	13	affecting	affect	VERB
ftr-461	62	14	the	the	DET
ftr-461	62	15	tax	tax	NOUN
ftr-461	62	16	liability	liability	NOUN
ftr-461	62	17	has	have	AUX
ftr-461	62	18	played	play	VERB
ftr-461	62	19	a	a	DET
ftr-461	62	20	major	major	ADJ
ftr-461	62	21	role	role	NOUN
ftr-461	62	22	in	in	ADP
ftr-461	62	23	the	the	DET
ftr-461	62	24	development	development	NOUN
ftr-461	62	25	of	of	ADP
ftr-461	62	26	the	the	DET
ftr-461	62	27	practice	practice	NOUN
ftr-461	62	28	standards	standard	NOUN
ftr-461	62	29	,	,	PUNCT
ftr-461	62	30	the	the	DET
ftr-461	62	31	standards	standard	NOUN
ftr-461	62	32	also	also	ADV
ftr-461	62	33	reflect	reflect	VERB
ftr-461	62	34	the	the	DET
ftr-461	62	35	concerns	concern	NOUN
ftr-461	62	36	of	of	ADP
ftr-461	62	37	those	those	PRON
ftr-461	62	38	with	with	ADP
ftr-461	62	39	different	different	ADJ
ftr-461	62	40	stakes	stake	NOUN
ftr-461	62	41	in	in	ADP
ftr-461	62	42	both	both	CCONJ
ftr-461	62	43	the	the	DET
ftr-461	62	44	tax	tax	NOUN
ftr-461	62	45	system	system	NOUN
ftr-461	62	46	and	and	CCONJ
ftr-461	62	47	the	the	DET
ftr-461	62	48	interests	interest	NOUN
ftr-461	62	49	of	of	ADP
ftr-461	62	50	their	their	PRON
ftr-461	62	51	clients	client	NOUN
ftr-461	62	52	.	.	PUNCT
ftr-461	63	1	thus	thus	ADV
ftr-461	63	2	,	,	PUNCT
ftr-461	63	3	the	the	DET
ftr-461	63	4	statutory	statutory	ADJ
ftr-461	63	5	return	return	NOUN
ftr-461	63	6	preparer	preparer	NOUN
ftr-461	63	7	rules	rule	NOUN
ftr-461	63	8	of	of	ADP
ftr-461	63	9	section	section	NOUN
ftr-461	63	10	6694	6694	NUM
ftr-461	63	11	(	(	PUNCT
ftr-461	63	12	including	include	VERB
ftr-461	63	13	the	the	DET
ftr-461	63	14	accompanying	accompanying	ADJ
ftr-461	63	15	regulations	regulation	NOUN
ftr-461	63	16	)	)	PUNCT
ftr-461	63	17	and	and	CCONJ
ftr-461	63	18	the	the	DET
ftr-461	63	19	provisions	provision	NOUN
ftr-461	63	20	of	of	ADP
ftr-461	63	21	circular	circular	ADJ
ftr-461	63	22	230	230	NUM
ftr-461	63	23	regarding	regard	VERB
ftr-461	63	24	return	return	NOUN
ftr-461	63	25	preparation	preparation	NOUN
ftr-461	63	26	by	by	ADP
ftr-461	63	27	those	those	PRON
ftr-461	63	28	admitted	admit	VERB
ftr-461	63	29	to	to	ADP
ftr-461	63	30	practice	practice	VERB
ftr-461	63	31	before	before	ADP
ftr-461	63	32	the	the	DET
ftr-461	63	33	irs	irs	PROPN
ftr-461	63	34	(	(	PUNCT
ftr-461	63	35	including	include	VERB
ftr-461	63	36	both	both	CCONJ
ftr-461	63	37	general	general	ADJ
ftr-461	63	38	due	due	ADJ
ftr-461	63	39	diligence	diligence	NOUN
ftr-461	63	40	standards	standard	NOUN
ftr-461	63	41	and	and	CCONJ
ftr-461	63	42	provisions	provision	NOUN
ftr-461	63	43	reflecting	reflect	VERB
ftr-461	63	44	the	the	DET
ftr-461	63	45	standards	standard	NOUN
ftr-461	63	46	of	of	ADP
ftr-461	63	47	section	section	NOUN
ftr-461	63	48	6694	6694	NUM
ftr-461	63	49	)	)	PUNCT
ftr-461	63	50	all	all	PRON
ftr-461	63	51	reflect	reflect	VERB
ftr-461	63	52	a	a	DET
ftr-461	63	53	governmental	governmental	ADJ
ftr-461	63	54	concern	concern	NOUN
ftr-461	63	55	with	with	ADP
ftr-461	63	56	receiving	receive	VERB
ftr-461	63	57	accurate	accurate	ADJ
ftr-461	63	58	tax	tax	NOUN
ftr-461	63	59	returns	return	NOUN
ftr-461	63	60	.	.	PUNCT
ftr-461	64	1	the	the	DET
ftr-461	64	2	somewhat	somewhat	ADV
ftr-461	64	3	lower	low	ADJ
ftr-461	64	4	standards	standard	NOUN
ftr-461	64	5	that	that	PRON
ftr-461	64	6	must	must	AUX
ftr-461	64	7	be	be	AUX
ftr-461	64	8	met	meet	VERB
ftr-461	64	9	to	to	PART
ftr-461	64	10	avoid	avoid	VERB
ftr-461	64	11	the	the	DET
ftr-461	64	12	accuracy	accuracy	NOUN
ftr-461	64	13	-	-	PUNCT
ftr-461	64	14	related	relate	VERB
ftr-461	64	15	penalties	penalty	NOUN
ftr-461	64	16	under	under	ADP
ftr-461	64	17	section	section	NOUN
ftr-461	64	18	6662	6662	NUM
ftr-461	64	19	reflect	reflect	VERB
ftr-461	64	20	the	the	DET
ftr-461	64	21	same	same	ADJ
ftr-461	64	22	concern	concern	NOUN
ftr-461	64	23	.	.	PUNCT
ftr-461	65	1	to	to	ADP
ftr-461	65	2	varying	vary	VERB
ftr-461	65	3	degrees	degree	NOUN
ftr-461	65	4	,	,	PUNCT
ftr-461	65	5	all	all	PRON
ftr-461	65	6	of	of	ADP
ftr-461	65	7	these	these	DET
ftr-461	65	8	standards	standard	NOUN
ftr-461	65	9	limit	limit	VERB
ftr-461	65	10	the	the	DET
ftr-461	65	11	aggressive	aggressive	ADJ
ftr-461	65	12	advocate	advocate	NOUN
ftr-461	65	13	's	's	PART
ftr-461	65	14	ability	ability	NOUN
ftr-461	65	15	to	to	PART
ftr-461	65	16	assist	assist	VERB
ftr-461	65	17	a	a	DET
ftr-461	65	18	taxpayer	taxpayer	NOUN
ftr-461	65	19	-	-	PUNCT
ftr-461	65	20	client	client	NOUN
ftr-461	65	21	in	in	ADP
ftr-461	65	22	making	make	VERB
ftr-461	65	23	a	a	DET
ftr-461	65	24	nonfrivolous	nonfrivolous	ADJ
ftr-461	65	25	challenge	challenge	NOUN
ftr-461	65	26	to	to	ADP
ftr-461	65	27	a	a	DET
ftr-461	65	28	government	government	NOUN
ftr-461	65	29	tax	tax	NOUN
ftr-461	65	30	position	position	NOUN
ftr-461	65	31	.	.	PUNCT
ftr-461	66	1	licensed	license	VERB
ftr-461	66	2	lawyers	lawyer	NOUN
ftr-461	66	3	on	on	ADP
ftr-461	66	4	the	the	DET
ftr-461	66	5	other	other	ADJ
ftr-461	66	6	hand	hand	NOUN
ftr-461	66	7	,	,	PUNCT
ftr-461	66	8	have	have	AUX
ftr-461	66	9	always	always	ADV
ftr-461	66	10	viewed	view	VERB
ftr-461	66	11	loyalty	loyalty	NOUN
ftr-461	66	12	to	to	ADP
ftr-461	66	13	the	the	DET
ftr-461	66	14	client	client	NOUN
ftr-461	66	15	,	,	PUNCT
ftr-461	66	16	who	who	PRON
ftr-461	66	17	is	be	AUX
ftr-461	66	18	to	to	PART
ftr-461	66	19	be	be	AUX
ftr-461	66	20	represented	represent	VERB
ftr-461	66	21	zealously	zealously	ADV
ftr-461	66	22	within	within	ADP
ftr-461	66	23	the	the	DET
ftr-461	66	24	bounds	bound	NOUN
ftr-461	66	25	of	of	ADP
ftr-461	66	26	the	the	DET
ftr-461	66	27	law	law	NOUN
ftr-461	66	28	,	,	PUNCT
ftr-461	66	29	as	as	ADP
ftr-461	66	30	the	the	DET
ftr-461	66	31	base	base	NOUN
ftr-461	66	32	line	line	NOUN
ftr-461	66	33	for	for	ADP
ftr-461	66	34	ethical	ethical	ADJ
ftr-461	66	35	analysis	analysis	NOUN
ftr-461	66	36	.	.	PUNCT
ftr-461	67	1	6	6	NUM
ftr-461	67	2	that	that	SCONJ
ftr-461	67	3	the	the	DET
ftr-461	67	4	taxpayer	taxpayer	NOUN
ftr-461	67	5	-	-	PUNCT
ftr-461	67	6	client	client	NOUN
ftr-461	67	7	may	may	AUX
ftr-461	67	8	at	at	ADP
ftr-461	67	9	some	some	DET
ftr-461	67	10	point	point	NOUN
ftr-461	67	11	be	be	AUX
ftr-461	67	12	represented	represent	VERB
ftr-461	67	13	by	by	ADP
ftr-461	67	14	the	the	DET
ftr-461	67	15	lawyer	lawyer	NOUN
ftr-461	67	16	in	in	ADP
ftr-461	67	17	an	an	DET
ftr-461	67	18	adversarial	adversarial	ADJ
ftr-461	67	19	proceeding	proceeding	NOUN
ftr-461	67	20	involving	involve	VERB
ftr-461	67	21	the	the	DET
ftr-461	67	22	client	client	NOUN
ftr-461	67	23	's	's	PART
ftr-461	67	24	tax	tax	NOUN
ftr-461	67	25	return	return	NOUN
ftr-461	67	26	has	have	AUX
ftr-461	67	27	long	long	ADV
ftr-461	67	28	colored	color	VERB
ftr-461	67	29	the	the	DET
ftr-461	67	30	development	development	NOUN
ftr-461	67	31	of	of	ADP
ftr-461	67	32	ethical	ethical	ADJ
ftr-461	67	33	standards	standard	NOUN
ftr-461	67	34	governing	govern	VERB
ftr-461	67	35	the	the	DET
ftr-461	67	36	provision	provision	NOUN
ftr-461	67	37	of	of	ADP
ftr-461	67	38	tax	tax	NOUN
ftr-461	67	39	advice	advice	NOUN
ftr-461	67	40	by	by	ADP
ftr-461	67	41	lawyers.7	lawyers.7	PRON
ftr-461	67	42	even	even	ADV
ftr-461	67	43	the	the	DET
ftr-461	67	44	supreme	supreme	PROPN
ftr-461	67	45	court	court	PROPN
ftr-461	67	46	has	have	AUX
ftr-461	67	47	drawn	draw	VERB
ftr-461	67	48	a	a	DET
ftr-461	67	49	sharp	sharp	ADJ
ftr-461	67	50	contrast	contrast	NOUN
ftr-461	67	51	between	between	ADP
ftr-461	67	52	the	the	DET
ftr-461	67	53	lawyer	lawyer	NOUN
ftr-461	67	54	's	's	PART
ftr-461	67	55	training	training	NOUN
ftr-461	67	56	as	as	ADP
ftr-461	67	57	an	an	DET
ftr-461	67	58	advocate	advocate	NOUN
ftr-461	67	59	and	and	CCONJ
ftr-461	67	60	the	the	DET
ftr-461	67	61	cpa	cpa	NOUN
ftr-461	67	62	's	's	PART
ftr-461	67	63	role	role	NOUN
ftr-461	67	64	in	in	ADP
ftr-461	67	65	audit	audit	NOUN
ftr-461	67	66	and	and	CCONJ
ftr-461	67	67	attest	attest	NOUN
ftr-461	67	68	functions	function	NOUN
ftr-461	67	69	,	,	PUNCT
ftr-461	67	70	where	where	SCONJ
ftr-461	67	71	independence	independence	NOUN
ftr-461	67	72	from	from	ADP
ftr-461	67	73	the	the	DET
ftr-461	67	74	client	client	NOUN
ftr-461	67	75	is	be	AUX
ftr-461	67	76	essential	essential	ADJ
ftr-461	67	77	.	.	PUNCT
ftr-461	67	78	'	'	PUNCT
ftr-461	68	1	although	although	SCONJ
ftr-461	68	2	the	the	DET
ftr-461	68	3	court	court	NOUN
ftr-461	68	4	noted	note	VERB
ftr-461	68	5	this	this	DET
ftr-461	68	6	distinction	distinction	NOUN
ftr-461	68	7	in	in	ADP
ftr-461	68	8	the	the	DET
ftr-461	68	9	context	context	NOUN
ftr-461	68	10	of	of	ADP
ftr-461	68	11	the	the	DET
ftr-461	68	12	first	first	ADJ
ftr-461	68	13	amendment	amendment	NOUN
ftr-461	68	14	protection	protection	NOUN
ftr-461	68	15	accorded	accord	VERB
ftr-461	68	16	commercial	commercial	ADJ
ftr-461	68	17	speech	speech	NOUN
ftr-461	68	18	in	in	ADP
ftr-461	68	19	the	the	DET
ftr-461	68	20	form	form	NOUN
ftr-461	68	21	of	of	ADP
ftr-461	68	22	in	in	ADP
ftr-461	68	23	-	-	PUNCT
ftr-461	68	24	person	person	NOUN
ftr-461	68	25	uninvited	uninvited	ADJ
ftr-461	68	26	solicitations	solicitation	NOUN
ftr-461	68	27	of	of	ADP
ftr-461	68	28	business	business	NOUN
ftr-461	68	29	,	,	PUNCT
ftr-461	68	30	the	the	DET
ftr-461	68	31	distinction	distinction	NOUN
ftr-461	68	32	must	must	AUX
ftr-461	68	33	be	be	AUX
ftr-461	68	34	borne	bear	VERB
ftr-461	68	35	in	in	ADP
ftr-461	68	36	mind	mind	NOUN
ftr-461	68	37	in	in	ADP
ftr-461	68	38	understanding	understand	VERB
ftr-461	68	39	the	the	DET
ftr-461	68	40	historical	historical	ADJ
ftr-461	68	41	underpinnings	underpinning	NOUN
ftr-461	68	42	of	of	ADP
ftr-461	68	43	both	both	DET
ftr-461	68	44	professions	profession	NOUN
ftr-461	68	45	'	'	PART
ftr-461	68	46	approaches	approach	NOUN
ftr-461	68	47	to	to	ADP
ftr-461	68	48	the	the	DET
ftr-461	68	49	ethical	ethical	ADJ
ftr-461	68	50	standards	standard	NOUN
ftr-461	68	51	applicable	applicable	ADJ
ftr-461	68	52	to	to	PART
ftr-461	68	53	return	return	VERB
ftr-461	68	54	preparation	preparation	NOUN
ftr-461	68	55	.	.	PUNCT
ftr-461	69	1	this	this	PRON
ftr-461	69	2	is	be	AUX
ftr-461	69	3	true	true	ADJ
ftr-461	69	4	despite	despite	SCONJ
ftr-461	69	5	the	the	DET
ftr-461	69	6	fact	fact	NOUN
ftr-461	69	7	that	that	SCONJ
ftr-461	69	8	licensed	license	VERB
ftr-461	69	9	lawyers	lawyer	NOUN
ftr-461	69	10	and	and	CCONJ
ftr-461	69	11	cpas	cpa	NOUN
ftr-461	69	12	perform	perform	VERB
ftr-461	69	13	essentially	essentially	ADV
ftr-461	69	14	the	the	DET
ftr-461	69	15	same	same	ADJ
ftr-461	69	16	roles	role	NOUN
ftr-461	69	17	in	in	ADP
ftr-461	69	18	advising	advise	VERB
ftr-461	69	19	about	about	ADP
ftr-461	69	20	and	and	CCONJ
ftr-461	69	21	preparing	prepare	VERB
ftr-461	69	22	tax	tax	NOUN
ftr-461	69	23	returns	return	NOUN
ftr-461	69	24	and	and	CCONJ
ftr-461	69	25	representing	represent	VERB
ftr-461	69	26	the	the	DET
ftr-461	69	27	6	6	NUM
ftr-461	69	28	.	.	PUNCT
ftr-461	70	1	see	see	VERB
ftr-461	70	2	model	model	PROPN
ftr-461	70	3	code	code	PROPN
ftr-461	70	4	of	of	ADP
ftr-461	70	5	professional	professional	ADJ
ftr-461	70	6	responsibility	responsibility	NOUN
ftr-461	70	7	.	.	PUNCT
ftr-461	71	1	ec	ec	PROPN
ftr-461	71	2	7	7	NUM
ftr-461	71	3	-	-	SYM
ftr-461	71	4	1	1	NUM
ftr-461	71	5	(	(	PUNCT
ftr-461	71	6	1986	1986	NUM
ftr-461	71	7	)	)	PUNCT
ftr-461	71	8	;	;	PUNCT
ftr-461	71	9	see	see	AUX
ftr-461	71	10	also	also	ADV
ftr-461	71	11	model	model	VERB
ftr-461	71	12	rules	rule	NOUN
ftr-461	71	13	of	of	ADP
ftr-461	71	14	professional	professional	ADJ
ftr-461	71	15	conduct	conduct	NOUN
ftr-461	71	16	,	,	PUNCT
ftr-461	71	17	rules	rule	VERB
ftr-461	71	18	1.3	1.3	NUM
ftr-461	71	19	,	,	PUNCT
ftr-461	71	20	3.1	3.1	NUM
ftr-461	71	21	and	and	CCONJ
ftr-461	71	22	cmts	cmts	NOUN
ftr-461	71	23	.	.	PUNCT
ftr-461	72	1	(	(	PUNCT
ftr-461	72	2	1994	1994	NUM
ftr-461	72	3	)	)	PUNCT
ftr-461	72	4	.	.	PUNCT
ftr-461	73	1	7	7	X
ftr-461	73	2	.	.	X
ftr-461	73	3	see	see	VERB
ftr-461	73	4	aba	aba	PROPN
ftr-461	73	5	comm	comm	NOUN
ftr-461	73	6	.	.	PUNCT
ftr-461	74	1	on	on	ADP
ftr-461	74	2	ethics	ethic	NOUN
ftr-461	74	3	and	and	CCONJ
ftr-461	74	4	professional	professional	ADJ
ftr-461	74	5	responsibility	responsibility	NOUN
ftr-461	74	6	,	,	PUNCT
ftr-461	74	7	formal	formal	ADJ
ftr-461	74	8	op	op	NOUN
ftr-461	74	9	.	.	PUNCT
ftr-461	75	1	352	352	NUM
ftr-461	75	2	(	(	PUNCT
ftr-461	75	3	1985	1985	NUM
ftr-461	75	4	)	)	PUNCT
ftr-461	75	5	,	,	PUNCT
ftr-461	75	6	reprinted	reprint	VERB
ftr-461	75	7	in	in	ADP
ftr-461	75	8	39	39	NUM
ftr-461	75	9	tax	tax	NOUN
ftr-461	75	10	law	law	NOUN
ftr-461	75	11	.	.	PUNCT
ftr-461	76	1	631	631	NUM
ftr-461	76	2	,	,	PUNCT
ftr-461	76	3	632	632	NUM
ftr-461	76	4	(	(	PUNCT
ftr-461	76	5	1986	1986	NUM
ftr-461	76	6	)	)	PUNCT
ftr-461	76	7	(	(	PUNCT
ftr-461	76	8	"	"	PUNCT
ftr-461	76	9	in	in	ADP
ftr-461	76	10	many	many	ADJ
ftr-461	76	11	cases	case	NOUN
ftr-461	76	12	a	a	DET
ftr-461	76	13	lawyer	lawyer	NOUN
ftr-461	76	14	must	must	AUX
ftr-461	76	15	realistically	realistically	ADV
ftr-461	76	16	anticipate	anticipate	VERB
ftr-461	76	17	that	that	SCONJ
ftr-461	76	18	the	the	DET
ftr-461	76	19	filing	filing	NOUN
ftr-461	76	20	of	of	ADP
ftr-461	76	21	the	the	DET
ftr-461	76	22	tax	tax	NOUN
ftr-461	76	23	return	return	NOUN
ftr-461	76	24	may	may	AUX
ftr-461	76	25	be	be	AUX
ftr-461	76	26	the	the	DET
ftr-461	76	27	first	first	ADJ
ftr-461	76	28	step	step	NOUN
ftr-461	76	29	in	in	ADP
ftr-461	76	30	a	a	DET
ftr-461	76	31	process	process	NOUN
ftr-461	76	32	that	that	PRON
ftr-461	76	33	may	may	AUX
ftr-461	76	34	result	result	VERB
ftr-461	76	35	in	in	ADP
ftr-461	76	36	an	an	DET
ftr-461	76	37	adversary	adversary	NOUN
ftr-461	76	38	relationship	relationship	NOUN
ftr-461	76	39	between	between	ADP
ftr-461	76	40	the	the	DET
ftr-461	76	41	client	client	NOUN
ftr-461	76	42	and	and	CCONJ
ftr-461	76	43	the	the	DET
ftr-461	76	44	irs	irs	PROPN
ftr-461	76	45	"	"	PUNCT
ftr-461	76	46	)	)	PUNCT
ftr-461	76	47	.	.	PUNCT
ftr-461	77	1	8	8	X
ftr-461	77	2	.	.	X
ftr-461	77	3	see	see	VERB
ftr-461	77	4	edenfield	edenfield	NOUN
ftr-461	77	5	v.	v.	ADP
ftr-461	77	6	fane	fane	NOUN
ftr-461	77	7	,	,	PUNCT
ftr-461	77	8	507	507	NUM
ftr-461	77	9	u.s	u.s	PROPN
ftr-461	77	10	.	.	PROPN
ftr-461	77	11	761	761	NUM
ftr-461	77	12	(	(	PUNCT
ftr-461	77	13	1993	1993	NUM
ftr-461	77	14	)	)	PUNCT
ftr-461	77	15	(	(	PUNCT
ftr-461	77	16	invalidating	invalidate	VERB
ftr-461	77	17	florida	florida	PROPN
ftr-461	77	18	's	's	PART
ftr-461	77	19	ban	ban	NOUN
ftr-461	77	20	on	on	ADP
ftr-461	77	21	direct	direct	ADJ
ftr-461	77	22	.	.	PUNCT
ftr-461	78	1	in	in	ADP
ftr-461	78	2	-	-	PUNCT
ftr-461	78	3	person	person	NOUN
ftr-461	78	4	uninvited	uninvited	ADJ
ftr-461	78	5	solicitation	solicitation	NOUN
ftr-461	78	6	of	of	ADP
ftr-461	78	7	employment	employment	NOUN
ftr-461	78	8	by	by	ADP
ftr-461	78	9	cpas	cpa	NOUN
ftr-461	78	10	)	)	PUNCT
ftr-461	78	11	.	.	PUNCT
ftr-461	79	1	19961	19961	NUM
ftr-461	79	2	florida	florida	PROPN
ftr-461	79	3	tax	tax	NOUN
ftr-461	79	4	review	review	NOUN
ftr-461	79	5	taxpayers	taxpayer	NOUN
ftr-461	79	6	on	on	ADP
ftr-461	79	7	audit	audit	NOUN
ftr-461	79	8	,	,	PUNCT
ftr-461	79	9	roles	role	NOUN
ftr-461	79	10	which	which	PRON
ftr-461	79	11	are	be	AUX
ftr-461	79	12	also	also	ADV
ftr-461	79	13	performed	perform	VERB
ftr-461	79	14	by	by	ADP
ftr-461	79	15	other	other	ADJ
ftr-461	79	16	preparers	preparer	NOUN
ftr-461	79	17	and	and	CCONJ
ftr-461	79	18	enrolled	enrol	VERB
ftr-461	79	19	agents	agent	NOUN
ftr-461	79	20	.	.	PUNCT
ftr-461	80	1	il	il	PROPN
ftr-461	80	2	present	present	ADJ
ftr-461	80	3	standards	standard	NOUN
ftr-461	80	4	a	a	DET
ftr-461	80	5	return	return	NOUN
ftr-461	80	6	preparer	preparer	NOUN
ftr-461	80	7	must	must	AUX
ftr-461	80	8	,	,	PUNCT
ftr-461	80	9	above	above	ADP
ftr-461	80	10	all	all	PRON
ftr-461	80	11	,	,	PUNCT
ftr-461	80	12	prepare	prepare	VERB
ftr-461	80	13	the	the	DET
ftr-461	80	14	return	return	NOUN
ftr-461	80	15	in	in	ADP
ftr-461	80	16	conformity	conformity	NOUN
ftr-461	80	17	with	with	ADP
ftr-461	80	18	the	the	DET
ftr-461	80	19	law	law	NOUN
ftr-461	80	20	.	.	PUNCT
ftr-461	81	1	in	in	ADP
ftr-461	81	2	general	general	ADJ
ftr-461	81	3	,	,	PUNCT
ftr-461	81	4	a	a	DET
ftr-461	81	5	return	return	NOUN
ftr-461	81	6	preparer	preparer	NOUN
ftr-461	81	7	should	should	AUX
ftr-461	81	8	not	not	PART
ftr-461	81	9	recommend	recommend	VERB
ftr-461	81	10	a	a	DET
ftr-461	81	11	return	return	NOUN
ftr-461	81	12	position	position	NOUN
ftr-461	81	13	unless	unless	SCONJ
ftr-461	81	14	the	the	DET
ftr-461	81	15	preparer	preparer	NOUN
ftr-461	81	16	has	have	VERB
ftr-461	81	17	a	a	DET
ftr-461	81	18	good	good	ADJ
ftr-461	81	19	faith	faith	NOUN
ftr-461	81	20	belief	belief	NOUN
ftr-461	81	21	that	that	SCONJ
ftr-461	81	22	the	the	DET
ftr-461	81	23	position	position	NOUN
ftr-461	81	24	has	have	AUX
ftr-461	81	25	a	a	DET
ftr-461	81	26	realistic	realistic	ADJ
ftr-461	81	27	possibility	possibility	NOUN
ftr-461	81	28	of	of	ADP
ftr-461	81	29	being	be	AUX
ftr-461	81	30	sustained	sustain	VERB
ftr-461	81	31	on	on	ADP
ftr-461	81	32	the	the	DET
ftr-461	81	33	merits.9	merits.9	NOUN
ftr-461	81	34	however	however	ADV
ftr-461	81	35	,	,	PUNCT
ftr-461	81	36	even	even	ADV
ftr-461	81	37	if	if	SCONJ
ftr-461	81	38	the	the	DET
ftr-461	81	39	preparer	preparer	NOUN
ftr-461	81	40	concludes	conclude	VERB
ftr-461	81	41	that	that	SCONJ
ftr-461	81	42	a	a	DET
ftr-461	81	43	return	return	NOUN
ftr-461	81	44	position	position	NOUN
ftr-461	81	45	does	do	AUX
ftr-461	81	46	not	not	PART
ftr-461	81	47	meet	meet	VERB
ftr-461	81	48	this	this	DET
ftr-461	81	49	"	"	PUNCT
ftr-461	81	50	realistic	realistic	ADJ
ftr-461	81	51	possibility	possibility	NOUN
ftr-461	81	52	"	"	PUNCT
ftr-461	81	53	standard	standard	NOUN
ftr-461	81	54	,	,	PUNCT
ftr-461	81	55	the	the	DET
ftr-461	81	56	preparer	preparer	NOUN
ftr-461	81	57	may	may	AUX
ftr-461	81	58	recommend	recommend	VERB
ftr-461	81	59	the	the	DET
ftr-461	81	60	position	position	NOUN
ftr-461	81	61	and	and	CCONJ
ftr-461	81	62	sign	sign	VERB
ftr-461	81	63	the	the	DET
ftr-461	81	64	return	return	NOUN
ftr-461	81	65	if	if	SCONJ
ftr-461	81	66	the	the	DET
ftr-461	81	67	position	position	NOUN
ftr-461	81	68	is	be	AUX
ftr-461	81	69	not	not	PART
ftr-461	81	70	frivolous	frivolous	ADJ
ftr-461	81	71	and	and	CCONJ
ftr-461	81	72	is	be	AUX
ftr-461	81	73	adequately	adequately	ADV
ftr-461	81	74	disclosed	disclose	VERB
ftr-461	81	75	on	on	ADP
ftr-461	81	76	the	the	DET
ftr-461	81	77	return	return	NOUN
ftr-461	81	78	.	.	PUNCT
ftr-461	81	79	'	'	PUNCT
ftr-461	82	1	°	°	PUNCT
ftr-461	83	1	the	the	DET
ftr-461	83	2	preparer	preparer	NOUN
ftr-461	83	3	may	may	AUX
ftr-461	83	4	also	also	ADV
ftr-461	83	5	recommend	recommend	VERB
ftr-461	83	6	a	a	DET
ftr-461	83	7	nonfrivolous	nonfrivolous	ADJ
ftr-461	83	8	position	position	NOUN
ftr-461	83	9	if	if	SCONJ
ftr-461	83	10	the	the	DET
ftr-461	83	11	preparer	preparer	NOUN
ftr-461	83	12	advises	advise	VERB
ftr-461	83	13	the	the	DET
ftr-461	83	14	client	client	NOUN
ftr-461	83	15	of	of	ADP
ftr-461	83	16	the	the	DET
ftr-461	83	17	opportunity	opportunity	NOUN
ftr-461	83	18	to	to	PART
ftr-461	83	19	avoid	avoid	VERB
ftr-461	83	20	the	the	DET
ftr-461	83	21	accuracy	accuracy	NOUN
ftr-461	83	22	-	-	PUNCT
ftr-461	83	23	related	relate	VERB
ftr-461	83	24	penalty	penalty	NOUN
ftr-461	83	25	by	by	ADP
ftr-461	83	26	adequate	adequate	ADJ
ftr-461	83	27	disclosure	disclosure	NOUN
ftr-461	83	28	.	.	PUNCT
ftr-461	83	29	"	"	PUNCT
ftr-461	84	1	in	in	ADP
ftr-461	84	2	addition	addition	NOUN
ftr-461	84	3	,	,	PUNCT
ftr-461	84	4	return	return	VERB
ftr-461	84	5	preparers	preparer	NOUN
ftr-461	84	6	subject	subject	ADJ
ftr-461	84	7	to	to	ADP
ftr-461	84	8	circular	circular	ADJ
ftr-461	84	9	230	230	NUM
ftr-461	84	10	(	(	PUNCT
ftr-461	84	11	those	those	PRON
ftr-461	84	12	admitted	admit	VERB
ftr-461	84	13	to	to	ADP
ftr-461	84	14	practice	practice	VERB
ftr-461	84	15	before	before	ADP
ftr-461	84	16	the	the	DET
ftr-461	84	17	irs	irs	PROPN
ftr-461	84	18	)	)	PUNCT
ftr-461	84	19	must	must	AUX
ftr-461	84	20	satisfy	satisfy	VERB
ftr-461	84	21	circular	circular	ADJ
ftr-461	84	22	230	230	NUM
ftr-461	84	23	's	's	PART
ftr-461	84	24	due	due	ADJ
ftr-461	84	25	diligence	diligence	NOUN
ftr-461	84	26	requirements	requirement	NOUN
ftr-461	84	27	,	,	PUNCT
ftr-461	84	28	2	2	NUM
ftr-461	84	29	requirements	requirement	NOUN
ftr-461	84	30	that	that	PRON
ftr-461	84	31	are	be	AUX
ftr-461	84	32	similar	similar	ADJ
ftr-461	84	33	to	to	ADP
ftr-461	84	34	those	those	PRON
ftr-461	84	35	applied	apply	VERB
ftr-461	84	36	in	in	ADP
ftr-461	84	37	malpractice	malpractice	NOUN
ftr-461	84	38	litigation	litigation	NOUN
ftr-461	84	39	against	against	ADP
ftr-461	84	40	professionals	professional	NOUN
ftr-461	84	41	and	and	CCONJ
ftr-461	84	42	to	to	ADP
ftr-461	84	43	professional	professional	ADJ
ftr-461	84	44	ethical	ethical	ADJ
ftr-461	84	45	standards	standard	NOUN
ftr-461	84	46	.	.	PUNCT
ftr-461	85	1	all	all	PRON
ftr-461	85	2	of	of	ADP
ftr-461	85	3	these	these	DET
ftr-461	85	4	standards	standard	NOUN
ftr-461	85	5	use	use	VERB
ftr-461	85	6	terms	term	NOUN
ftr-461	85	7	of	of	ADP
ftr-461	85	8	art	art	NOUN
ftr-461	85	9	,	,	PUNCT
ftr-461	85	10	the	the	DET
ftr-461	85	11	general	general	ADJ
ftr-461	85	12	application	application	NOUN
ftr-461	85	13	of	of	ADP
ftr-461	85	14	which	which	PRON
ftr-461	85	15	is	be	AUX
ftr-461	85	16	discussed	discuss	VERB
ftr-461	85	17	below	below	ADV
ftr-461	85	18	.	.	PUNCT
ftr-461	86	1	in	in	ADP
ftr-461	86	2	addition	addition	NOUN
ftr-461	86	3	,	,	PUNCT
ftr-461	86	4	the	the	DET
ftr-461	86	5	tension	tension	NOUN
ftr-461	86	6	between	between	ADP
ftr-461	86	7	these	these	DET
ftr-461	86	8	practitioner	practitioner	NOUN
ftr-461	86	9	standards	standard	NOUN
ftr-461	86	10	and	and	CCONJ
ftr-461	86	11	the	the	DET
ftr-461	86	12	return	return	NOUN
ftr-461	86	13	-	-	PUNCT
ftr-461	86	14	filing	filing	NOUN
ftr-461	86	15	standards	standard	NOUN
ftr-461	86	16	applicable	applicable	ADJ
ftr-461	86	17	to	to	ADP
ftr-461	86	18	taxpayers	taxpayer	NOUN
ftr-461	86	19	is	be	AUX
ftr-461	86	20	a	a	DET
ftr-461	86	21	source	source	NOUN
ftr-461	86	22	of	of	ADP
ftr-461	86	23	considerable	considerable	ADJ
ftr-461	86	24	difficulty	difficulty	NOUN
ftr-461	86	25	for	for	ADP
ftr-461	86	26	preparers	preparer	NOUN
ftr-461	86	27	.	.	PUNCT
ftr-461	87	1	iii	iii	X
ftr-461	87	2	.	.	PUNCT
ftr-461	87	3	realistic	realistic	ADJ
ftr-461	87	4	possibility	possibility	NOUN
ftr-461	87	5	standard	standard	VERB
ftr-461	87	6	the	the	DET
ftr-461	87	7	realistic	realistic	ADJ
ftr-461	87	8	possibility	possibility	NOUN
ftr-461	87	9	standard	standard	NOUN
ftr-461	87	10	is	be	AUX
ftr-461	87	11	expressed	express	VERB
ftr-461	87	12	similarly	similarly	ADV
ftr-461	87	13	in	in	ADP
ftr-461	87	14	the	the	DET
ftr-461	87	15	statements	statement	NOUN
ftr-461	87	16	and	and	CCONJ
ftr-461	87	17	provisions	provision	NOUN
ftr-461	87	18	of	of	ADP
ftr-461	87	19	the	the	DET
ftr-461	87	20	aba	aba	PROPN
ftr-461	87	21	,	,	PUNCT
ftr-461	87	22	the	the	DET
ftr-461	87	23	american	american	PROPN
ftr-461	87	24	institute	institute	PROPN
ftr-461	87	25	of	of	ADP
ftr-461	87	26	certified	certify	VERB
ftr-461	87	27	public	public	ADJ
ftr-461	87	28	accountants	accountant	NOUN
ftr-461	87	29	(	(	PUNCT
ftr-461	87	30	aicpa	aicpa	PROPN
ftr-461	87	31	)	)	PUNCT
ftr-461	87	32	,	,	PUNCT
ftr-461	87	33	circular	circular	ADJ
ftr-461	87	34	230	230	NUM
ftr-461	87	35	,	,	PUNCT
ftr-461	87	36	and	and	CCONJ
ftr-461	87	37	the	the	DET
ftr-461	87	38	internal	internal	ADJ
ftr-461	87	39	revenue	revenue	NOUN
ftr-461	87	40	code	code	NOUN
ftr-461	87	41	.	.	PUNCT
ftr-461	88	1	9	9	X
ftr-461	88	2	.	.	X
ftr-461	88	3	irc	irc	PROPN
ftr-461	88	4	§	§	PROPN
ftr-461	88	5	6694(a	6694(a	PROPN
ftr-461	88	6	)	)	PUNCT
ftr-461	88	7	;	;	PUNCT
ftr-461	88	8	circular	circular	ADJ
ftr-461	88	9	230	230	NUM
ftr-461	88	10	,	,	PUNCT
ftr-461	88	11	supra	supra	ADJ
ftr-461	88	12	note	note	NOUN
ftr-461	88	13	1	1	NUM
ftr-461	88	14	,	,	PUNCT
ftr-461	88	15	§	§	PROPN
ftr-461	88	16	10.34(a	10.34(a	PROPN
ftr-461	88	17	)	)	PUNCT
ftr-461	88	18	;	;	PUNCT
ftr-461	88	19	tax	tax	NOUN
ftr-461	88	20	return	return	NOUN
ftr-461	88	21	positions	position	NOUN
ftr-461	88	22	,	,	PUNCT
ftr-461	88	23	statement	statement	NOUN
ftr-461	88	24	on	on	ADP
ftr-461	88	25	responsibilities	responsibility	NOUN
ftr-461	88	26	in	in	ADP
ftr-461	88	27	tax	tax	NOUN
ftr-461	88	28	practice	practice	NOUN
ftr-461	88	29	no	no	NOUN
ftr-461	88	30	.	.	NOUN
ftr-461	88	31	1	1	NUM
ftr-461	88	32	,	,	PUNCT
ftr-461	88	33	§	§	PROPN
ftr-461	88	34	.02	.02	NUM
ftr-461	88	35	(	(	PUNCT
ftr-461	88	36	am	am	PROPN
ftr-461	88	37	.	.	PUNCT
ftr-461	88	38	inst	inst	PROPN
ftr-461	88	39	.	.	PROPN
ftr-461	88	40	of	of	ADP
ftr-461	88	41	certified	certified	ADJ
ftr-461	88	42	pub	pub	NOUN
ftr-461	88	43	.	.	PUNCT
ftr-461	89	1	accountants	accountant	NOUN
ftr-461	89	2	rev	rev	VERB
ftr-461	89	3	.	.	PROPN
ftr-461	89	4	1991	1991	NUM
ftr-461	89	5	)	)	PUNCT
ftr-461	90	1	[	[	X
ftr-461	90	2	hereinafter	hereinafter	NOUN
ftr-461	90	3	aicpa	aicpa	VERB
ftr-461	90	4	statement	statement	NOUN
ftr-461	90	5	no	no	INTJ
ftr-461	90	6	.	.	PUNCT
ftr-461	91	1	i	i	PRON
ftr-461	91	2	]	]	X
ftr-461	91	3	;	;	PUNCT
ftr-461	91	4	aba	aba	PROPN
ftr-461	91	5	formal	formal	ADJ
ftr-461	91	6	op	op	NOUN
ftr-461	91	7	.	.	PUNCT
ftr-461	92	1	352	352	NUM
ftr-461	92	2	,	,	PUNCT
ftr-461	92	3	supra	supra	NOUN
ftr-461	92	4	note	note	NOUN
ftr-461	92	5	7	7	NUM
ftr-461	92	6	.	.	NOUN
ftr-461	92	7	10	10	NUM
ftr-461	92	8	.	.	PUNCT
ftr-461	93	1	aicpa	aicpa	PROPN
ftr-461	93	2	statement	statement	NOUN
ftr-461	93	3	no	no	INTJ
ftr-461	93	4	.	.	NOUN
ftr-461	93	5	1	1	NUM
ftr-461	93	6	,	,	PUNCT
ftr-461	93	7	supra	supra	ADJ
ftr-461	93	8	note	note	NOUN
ftr-461	93	9	9	9	NUM
ftr-461	93	10	,	,	PUNCT
ftr-461	93	11	§	§	PROPN
ftr-461	93	12	.02	.02	NUM
ftr-461	93	13	;	;	PUNCT
ftr-461	93	14	irc	irc	PROPN
ftr-461	93	15	§	§	PROPN
ftr-461	93	16	6694(a	6694(a	PROPN
ftr-461	93	17	)	)	PUNCT
ftr-461	93	18	;	;	PUNCT
ftr-461	93	19	circular	circular	ADJ
ftr-461	93	20	230	230	NUM
ftr-461	93	21	,	,	PUNCT
ftr-461	93	22	supra	supra	ADJ
ftr-461	93	23	note	note	NOUN
ftr-461	93	24	1	1	NUM
ftr-461	93	25	,	,	PUNCT
ftr-461	93	26	§	§	PROPN
ftr-461	93	27	10.34(a)(1	10.34(a)(1	NUM
ftr-461	93	28	)	)	PUNCT
ftr-461	93	29	.	.	PUNCT
ftr-461	94	1	the	the	DET
ftr-461	94	2	ethical	ethical	ADJ
ftr-461	94	3	principles	principle	NOUN
ftr-461	94	4	and	and	CCONJ
ftr-461	94	5	opinions	opinion	NOUN
ftr-461	94	6	applicable	applicable	ADJ
ftr-461	94	7	to	to	ADP
ftr-461	94	8	licensed	licensed	ADJ
ftr-461	94	9	lawyers	lawyer	NOUN
ftr-461	94	10	do	do	AUX
ftr-461	94	11	not	not	PART
ftr-461	94	12	address	address	VERB
ftr-461	94	13	this	this	DET
ftr-461	94	14	point	point	NOUN
ftr-461	94	15	and	and	CCONJ
ftr-461	94	16	may	may	AUX
ftr-461	94	17	even	even	ADV
ftr-461	94	18	be	be	AUX
ftr-461	94	19	read	read	VERB
ftr-461	94	20	as	as	ADP
ftr-461	94	21	not	not	PART
ftr-461	94	22	permitting	permit	VERB
ftr-461	94	23	adequate	adequate	ADJ
ftr-461	94	24	disclosure	disclosure	NOUN
ftr-461	94	25	of	of	ADP
ftr-461	94	26	a	a	DET
ftr-461	94	27	nonfrivolous	nonfrivolous	ADJ
ftr-461	94	28	position	position	NOUN
ftr-461	94	29	that	that	PRON
ftr-461	94	30	lacks	lack	VERB
ftr-461	94	31	a	a	DET
ftr-461	94	32	realistic	realistic	ADJ
ftr-461	94	33	possibility	possibility	NOUN
ftr-461	94	34	of	of	ADP
ftr-461	94	35	success	success	NOUN
ftr-461	94	36	to	to	PART
ftr-461	94	37	allow	allow	VERB
ftr-461	94	38	the	the	DET
ftr-461	94	39	lawyer	lawyer	NOUN
ftr-461	94	40	to	to	PART
ftr-461	94	41	advance	advance	VERB
ftr-461	94	42	the	the	DET
ftr-461	94	43	position	position	NOUN
ftr-461	94	44	on	on	ADP
ftr-461	94	45	the	the	DET
ftr-461	94	46	client	client	NOUN
ftr-461	94	47	's	's	PART
ftr-461	94	48	return	return	NOUN
ftr-461	94	49	.	.	PUNCT
ftr-461	95	1	the	the	DET
ftr-461	95	2	better	well	ADJ
ftr-461	95	3	view	view	NOUN
ftr-461	95	4	,	,	PUNCT
ftr-461	95	5	however	however	ADV
ftr-461	95	6	,	,	PUNCT
ftr-461	95	7	seems	seem	VERB
ftr-461	95	8	to	to	PART
ftr-461	95	9	be	be	AUX
ftr-461	95	10	that	that	SCONJ
ftr-461	95	11	licensed	licensed	ADJ
ftr-461	95	12	lawyers	lawyer	NOUN
ftr-461	95	13	may	may	AUX
ftr-461	95	14	participate	participate	VERB
ftr-461	95	15	in	in	ADP
ftr-461	95	16	advancing	advance	VERB
ftr-461	95	17	such	such	DET
ftr-461	95	18	a	a	DET
ftr-461	95	19	return	return	NOUN
ftr-461	95	20	position	position	NOUN
ftr-461	95	21	if	if	SCONJ
ftr-461	95	22	the	the	DET
ftr-461	95	23	position	position	NOUN
ftr-461	95	24	is	be	AUX
ftr-461	95	25	adequately	adequately	ADV
ftr-461	95	26	disclosed	disclose	VERB
ftr-461	95	27	.	.	PUNCT
ftr-461	96	1	see	see	VERB
ftr-461	96	2	wolfman	wolfman	PROPN
ftr-461	96	3	et	et	PROPN
ftr-461	96	4	al	al	PROPN
ftr-461	96	5	.	.	PROPN
ftr-461	96	6	,	,	PUNCT
ftr-461	96	7	supra	supra	PROPN
ftr-461	96	8	note	note	PROPN
ftr-461	96	9	5	5	NUM
ftr-461	96	10	,	,	PUNCT
ftr-461	96	11	204.2.4.2	204.2.4.2	NUM
ftr-461	96	12	.	.	PUNCT
ftr-461	97	1	11	11	NUM
ftr-461	97	2	.	.	PUNCT
ftr-461	98	1	see	see	VERB
ftr-461	98	2	circular	circular	ADJ
ftr-461	98	3	230	230	NUM
ftr-461	98	4	,	,	PUNCT
ftr-461	98	5	supra	supra	ADJ
ftr-461	98	6	note	note	NOUN
ftr-461	98	7	1	1	NUM
ftr-461	98	8	,	,	PUNCT
ftr-461	98	9	§	§	PROPN
ftr-461	98	10	10.34(a)(l)(ii	10.34(a)(l)(ii	NUM
ftr-461	98	11	)	)	PUNCT
ftr-461	98	12	;	;	PUNCT
ftr-461	98	13	regs	reg	NOUN
ftr-461	98	14	.	.	PUNCT
ftr-461	99	1	§	§	PROPN
ftr-461	99	2	1.6694	1.6694	NUM
ftr-461	99	3	-	-	PUNCT
ftr-461	99	4	2(c)(3)(ii)(a	2(c)(3)(ii)(a	NUM
ftr-461	99	5	)	)	PUNCT
ftr-461	99	6	.	.	PUNCT
ftr-461	100	1	this	this	DET
ftr-461	100	2	action	action	NOUN
ftr-461	100	3	appears	appear	VERB
ftr-461	100	4	to	to	PART
ftr-461	100	5	be	be	AUX
ftr-461	100	6	ethical	ethical	ADJ
ftr-461	100	7	for	for	ADP
ftr-461	100	8	both	both	DET
ftr-461	100	9	licensed	licensed	ADJ
ftr-461	100	10	lawyers	lawyer	NOUN
ftr-461	100	11	and	and	CCONJ
ftr-461	100	12	cpas	cpa	NOUN
ftr-461	100	13	,	,	PUNCT
ftr-461	100	14	although	although	SCONJ
ftr-461	100	15	no	no	DET
ftr-461	100	16	authority	authority	NOUN
ftr-461	100	17	expressly	expressly	ADV
ftr-461	100	18	so	so	ADV
ftr-461	100	19	provides	provide	VERB
ftr-461	100	20	.	.	PUNCT
ftr-461	101	1	what	what	PRON
ftr-461	101	2	the	the	DET
ftr-461	101	3	preparer	preparer	NOUN
ftr-461	101	4	should	should	AUX
ftr-461	101	5	do	do	AUX
ftr-461	101	6	if	if	SCONJ
ftr-461	101	7	the	the	DET
ftr-461	101	8	taxpayer	taxpayer	NOUN
ftr-461	101	9	proceeds	proceed	VERB
ftr-461	101	10	to	to	PART
ftr-461	101	11	take	take	VERB
ftr-461	101	12	the	the	DET
ftr-461	101	13	return	return	NOUN
ftr-461	101	14	position	position	NOUN
ftr-461	101	15	without	without	ADP
ftr-461	101	16	adequately	adequately	ADV
ftr-461	101	17	disclosing	disclose	VERB
ftr-461	101	18	it	it	PRON
ftr-461	101	19	is	be	AUX
ftr-461	101	20	discussed	discuss	VERB
ftr-461	101	21	below	below	ADV
ftr-461	101	22	.	.	PUNCT
ftr-461	102	1	12	12	NUM
ftr-461	102	2	.	.	PUNCT
ftr-461	103	1	circular	circular	ADJ
ftr-461	103	2	230	230	NUM
ftr-461	103	3	,	,	PUNCT
ftr-461	103	4	supra	supra	ADJ
ftr-461	103	5	note	note	NOUN
ftr-461	103	6	1	1	NUM
ftr-461	103	7	,	,	PUNCT
ftr-461	103	8	§	§	PROPN
ftr-461	103	9	10.22	10.22	NUM
ftr-461	103	10	.	.	PUNCT
ftr-461	104	1	[	[	PUNCT
ftr-461	104	2	vol	vol	NOUN
ftr-461	104	3	3:3	3:3	NUM
ftr-461	104	4	coimneniarv	coimneniarv	NOUN
ftr-461	104	5	on	on	ADP
ftr-461	104	6	retuni	retuni	PROPN
ftr-461	104	7	preparer	preparer	PROPN
ftr-461	104	8	obligations	obligation	NOUN
ftr-461	104	9	however	however	ADV
ftr-461	104	10	,	,	PUNCT
ftr-461	104	11	these	these	DET
ftr-461	104	12	various	various	ADJ
ftr-461	104	13	expressions	expression	NOUN
ftr-461	104	14	of	of	ADP
ftr-461	104	15	the	the	DET
ftr-461	104	16	standard	standard	NOUN
ftr-461	104	17	have	have	AUX
ftr-461	104	18	not	not	PART
ftr-461	104	19	been	be	AUX
ftr-461	104	20	interpreted	interpret	VERB
ftr-461	104	21	in	in	ADP
ftr-461	104	22	the	the	DET
ftr-461	104	23	same	same	ADJ
ftr-461	104	24	way	way	NOUN
ftr-461	104	25	.	.	PUNCT
ftr-461	105	1	indeed	indeed	ADV
ftr-461	105	2	,	,	PUNCT
ftr-461	105	3	the	the	DET
ftr-461	105	4	absence	absence	NOUN
ftr-461	105	5	of	of	ADP
ftr-461	105	6	parallel	parallel	ADJ
ftr-461	105	7	interpretation	interpretation	NOUN
ftr-461	105	8	seems	seem	VERB
ftr-461	105	9	to	to	PART
ftr-461	105	10	be	be	AUX
ftr-461	105	11	a	a	DET
ftr-461	105	12	hallmark	hallmark	NOUN
ftr-461	105	13	of	of	ADP
ftr-461	105	14	this	this	DET
ftr-461	105	15	area	area	NOUN
ftr-461	105	16	.	.	PUNCT
ftr-461	106	1	the	the	DET
ftr-461	106	2	standard	standard	NOUN
ftr-461	106	3	of	of	ADP
ftr-461	106	4	aba	aba	PROPN
ftr-461	106	5	opinion	opinion	NOUN
ftr-461	106	6	85	85	NUM
ftr-461	106	7	-	-	SYM
ftr-461	106	8	352	352	NUM
ftr-461	106	9	has	have	AUX
ftr-461	106	10	been	be	AUX
ftr-461	106	11	interpreted	interpret	VERB
ftr-461	106	12	to	to	PART
ftr-461	106	13	be	be	AUX
ftr-461	106	14	satisfied	satisfy	VERB
ftr-461	106	15	by	by	ADP
ftr-461	106	16	a	a	DET
ftr-461	106	17	position	position	NOUN
ftr-461	106	18	"	"	PUNCT
ftr-461	106	19	closely	closely	ADV
ftr-461	106	20	approaching	approach	VERB
ftr-461	106	21	"	"	PUNCT
ftr-461	106	22	a	a	DET
ftr-461	106	23	one	one	NUM
ftr-461	106	24	-	-	PUNCT
ftr-461	106	25	third	third	ADJ
ftr-461	106	26	chance	chance	NOUN
ftr-461	106	27	of	of	ADP
ftr-461	106	28	success	success	NOUN
ftr-461	106	29	,	,	PUNCT
ftr-461	106	30	'	'	PUNCT
ftr-461	106	31	3	3	NUM
ftr-461	106	32	similar	similar	ADJ
ftr-461	106	33	to	to	ADP
ftr-461	106	34	the	the	DET
ftr-461	106	35	one	one	NUM
ftr-461	106	36	-	-	PUNCT
ftr-461	106	37	in	in	ADP
ftr-461	106	38	-	-	PUNCT
ftr-461	106	39	three	three	NUM
ftr-461	106	40	standard	standard	NOUN
ftr-461	106	41	of	of	ADP
ftr-461	106	42	circular	circular	ADJ
ftr-461	106	43	230	230	NUM
ftr-461	106	44	.	.	PUNCT
ftr-461	107	1	also	also	ADV
ftr-461	107	2	,	,	PUNCT
ftr-461	107	3	section	section	NOUN
ftr-461	107	4	1.6694	1.6694	NUM
ftr-461	107	5	-	-	PUNCT
ftr-461	107	6	2(b)(1	2(b)(1	NUM
ftr-461	107	7	)	)	PUNCT
ftr-461	107	8	of	of	ADP
ftr-461	107	9	the	the	DET
ftr-461	107	10	regulations	regulation	NOUN
ftr-461	107	11	provides	provide	VERB
ftr-461	107	12	:	:	PUNCT
ftr-461	107	13	a	a	DET
ftr-461	107	14	position	position	NOUN
ftr-461	107	15	is	be	AUX
ftr-461	107	16	considered	consider	VERB
ftr-461	107	17	to	to	PART
ftr-461	107	18	have	have	VERB
ftr-461	107	19	a	a	DET
ftr-461	107	20	realistic	realistic	ADJ
ftr-461	107	21	possibility	possibility	NOUN
ftr-461	107	22	of	of	ADP
ftr-461	107	23	being	be	AUX
ftr-461	107	24	sustained	sustain	VERB
ftr-461	107	25	on	on	ADP
ftr-461	107	26	its	its	PRON
ftr-461	107	27	merits	merit	NOUN
ftr-461	107	28	if	if	SCONJ
ftr-461	107	29	a	a	PRON
ftr-461	107	30	reasonable	reasonable	ADJ
ftr-461	107	31	and	and	CCONJ
ftr-461	107	32	wellinformed	wellinforme	VERB
ftr-461	107	33	analysis	analysis	NOUN
ftr-461	107	34	by	by	ADP
ftr-461	107	35	a	a	DET
ftr-461	107	36	person	person	NOUN
ftr-461	107	37	knowledgeable	knowledgeable	ADJ
ftr-461	107	38	in	in	ADP
ftr-461	107	39	the	the	DET
ftr-461	107	40	tax	tax	NOUN
ftr-461	107	41	law	law	NOUN
ftr-461	107	42	would	would	AUX
ftr-461	107	43	lead	lead	VERB
ftr-461	107	44	such	such	DET
ftr-461	107	45	a	a	DET
ftr-461	107	46	person	person	NOUN
ftr-461	107	47	to	to	PART
ftr-461	107	48	conclude	conclude	VERB
ftr-461	107	49	that	that	SCONJ
ftr-461	107	50	the	the	DET
ftr-461	107	51	position	position	NOUN
ftr-461	107	52	has	have	VERB
ftr-461	107	53	approximately	approximately	ADV
ftr-461	107	54	a	a	DET
ftr-461	107	55	one	one	NUM
ftr-461	107	56	in	in	ADP
ftr-461	107	57	three	three	NUM
ftr-461	107	58	,	,	PUNCT
ftr-461	107	59	or	or	CCONJ
ftr-461	107	60	greater	great	ADJ
ftr-461	107	61	,	,	PUNCT
ftr-461	107	62	likelihood	likelihood	NOUN
ftr-461	107	63	of	of	ADP
ftr-461	107	64	being	be	AUX
ftr-461	107	65	sustained	sustain	VERB
ftr-461	107	66	on	on	ADP
ftr-461	107	67	its	its	PRON
ftr-461	107	68	merits	merit	NOUN
ftr-461	107	69	(	(	PUNCT
ftr-461	107	70	realistic	realistic	ADJ
ftr-461	107	71	possibility	possibility	NOUN
ftr-461	107	72	standard	standard	NOUN
ftr-461	107	73	)	)	PUNCT
ftr-461	107	74	.	.	PUNCT
ftr-461	108	1	4	4	NUM
ftr-461	108	2	in	in	ADP
ftr-461	108	3	contrast	contrast	NOUN
ftr-461	108	4	,	,	PUNCT
ftr-461	108	5	an	an	DET
ftr-461	108	6	interpretation	interpretation	NOUN
ftr-461	108	7	of	of	ADP
ftr-461	108	8	the	the	DET
ftr-461	108	9	aicpa	aicpa	ADJ
ftr-461	108	10	statement	statement	NOUN
ftr-461	108	11	on	on	ADP
ftr-461	108	12	responsibilities	responsibility	NOUN
ftr-461	108	13	in	in	ADP
ftr-461	108	14	tax	tax	NOUN
ftr-461	108	15	practice	practice	NOUN
ftr-461	108	16	states	state	VERB
ftr-461	108	17	that	that	SCONJ
ftr-461	108	18	the	the	DET
ftr-461	108	19	standard	standard	NOUN
ftr-461	108	20	"	"	PUNCT
ftr-461	108	21	can	can	AUX
ftr-461	108	22	not	not	PART
ftr-461	108	23	be	be	AUX
ftr-461	108	24	expressed	express	VERB
ftr-461	108	25	in	in	ADP
ftr-461	108	26	terms	term	NOUN
ftr-461	108	27	of	of	ADP
ftr-461	108	28	percentage	percentage	NOUN
ftr-461	108	29	odds	odd	NOUN
ftr-461	108	30	.	.	PUNCT
ftr-461	109	1	"	"	PUNCT
ftr-461	109	2	'	'	PUNCT
ftr-461	109	3	5	5	NUM
ftr-461	109	4	the	the	DET
ftr-461	109	5	aicpa	aicpa	ADJ
ftr-461	109	6	view	view	NOUN
ftr-461	109	7	is	be	AUX
ftr-461	109	8	more	more	ADV
ftr-461	109	9	realistic	realistic	ADJ
ftr-461	109	10	because	because	SCONJ
ftr-461	109	11	the	the	DET
ftr-461	109	12	probability	probability	NOUN
ftr-461	109	13	of	of	ADP
ftr-461	109	14	a	a	DET
ftr-461	109	15	doubtful	doubtful	ADJ
ftr-461	109	16	position	position	NOUN
ftr-461	109	17	being	be	AUX
ftr-461	109	18	sustained	sustain	VERB
ftr-461	109	19	on	on	ADP
ftr-461	109	20	the	the	DET
ftr-461	109	21	merits	merit	NOUN
ftr-461	109	22	can	can	AUX
ftr-461	109	23	not	not	PART
ftr-461	109	24	be	be	AUX
ftr-461	109	25	determined	determine	VERB
ftr-461	109	26	with	with	ADP
ftr-461	109	27	any	any	DET
ftr-461	109	28	precision	precision	NOUN
ftr-461	109	29	.	.	PUNCT
ftr-461	110	1	however	however	ADV
ftr-461	110	2	,	,	PUNCT
ftr-461	110	3	it	it	PRON
ftr-461	110	4	raises	raise	VERB
ftr-461	110	5	an	an	DET
ftr-461	110	6	obstacle	obstacle	NOUN
ftr-461	110	7	to	to	ADP
ftr-461	110	8	any	any	DET
ftr-461	110	9	attempt	attempt	NOUN
ftr-461	110	10	to	to	PART
ftr-461	110	11	come	come	VERB
ftr-461	110	12	up	up	ADP
ftr-461	110	13	with	with	ADP
ftr-461	110	14	a	a	DET
ftr-461	110	15	uniform	uniform	ADJ
ftr-461	110	16	interpretation	interpretation	NOUN
ftr-461	110	17	of	of	ADP
ftr-461	110	18	the	the	DET
ftr-461	110	19	realistic	realistic	ADJ
ftr-461	110	20	possibility	possibility	NOUN
ftr-461	110	21	standard	standard	NOUN
ftr-461	110	22	in	in	ADP
ftr-461	110	23	its	its	PRON
ftr-461	110	24	various	various	ADJ
ftr-461	110	25	guises	guise	NOUN
ftr-461	110	26	.	.	PUNCT
ftr-461	111	1	'6	'6	VERB
ftr-461	111	2	in	in	ADP
ftr-461	111	3	any	any	DET
ftr-461	111	4	event	event	NOUN
ftr-461	111	5	,	,	PUNCT
ftr-461	111	6	the	the	DET
ftr-461	111	7	one	one	NUM
ftr-461	111	8	-	-	PUNCT
ftr-461	111	9	in	in	ADP
ftr-461	111	10	-	-	PUNCT
ftr-461	111	11	three	three	NUM
ftr-461	111	12	standard	standard	NOUN
ftr-461	111	13	is	be	AUX
ftr-461	111	14	probably	probably	ADV
ftr-461	111	15	as	as	ADV
ftr-461	111	16	good	good	ADJ
ftr-461	111	17	a	a	DET
ftr-461	111	18	baseline	baseline	NOUN
ftr-461	111	19	as	as	ADP
ftr-461	111	20	any	any	PRON
ftr-461	111	21	for	for	ADP
ftr-461	111	22	measuring	measure	VERB
ftr-461	111	23	the	the	DET
ftr-461	111	24	viability	viability	NOUN
ftr-461	111	25	of	of	ADP
ftr-461	111	26	a	a	DET
ftr-461	111	27	return	return	NOUN
ftr-461	111	28	position	position	NOUN
ftr-461	111	29	under	under	ADP
ftr-461	111	30	the	the	DET
ftr-461	111	31	realistic	realistic	ADJ
ftr-461	111	32	possibility	possibility	NOUN
ftr-461	111	33	standard	standard	NOUN
ftr-461	111	34	.	.	PUNCT
ftr-461	112	1	the	the	DET
ftr-461	112	2	likelihood	likelihood	NOUN
ftr-461	112	3	that	that	SCONJ
ftr-461	112	4	the	the	DET
ftr-461	112	5	return	return	NOUN
ftr-461	112	6	will	will	AUX
ftr-461	112	7	be	be	AUX
ftr-461	112	8	audited	audit	VERB
ftr-461	112	9	or	or	CCONJ
ftr-461	112	10	that	that	SCONJ
ftr-461	112	11	the	the	DET
ftr-461	112	12	issue	issue	NOUN
ftr-461	112	13	will	will	AUX
ftr-461	112	14	be	be	AUX
ftr-461	112	15	detected	detect	VERB
ftr-461	112	16	by	by	ADP
ftr-461	112	17	the	the	DET
ftr-461	112	18	irs	irs	PROPN
ftr-461	112	19	may	may	AUX
ftr-461	112	20	not	not	PART
ftr-461	112	21	be	be	AUX
ftr-461	112	22	considered	consider	VERB
ftr-461	112	23	as	as	ADP
ftr-461	112	24	part	part	NOUN
ftr-461	112	25	of	of	ADP
ftr-461	112	26	this	this	DET
ftr-461	112	27	calculus	calculus	NOUN
ftr-461	112	28	.	.	PUNCT
ftr-461	113	1	17	17	NUM
ftr-461	113	2	if	if	SCONJ
ftr-461	113	3	a	a	DET
ftr-461	113	4	return	return	NOUN
ftr-461	113	5	contains	contain	VERB
ftr-461	113	6	a	a	DET
ftr-461	113	7	position	position	NOUN
ftr-461	113	8	that	that	PRON
ftr-461	113	9	fails	fail	VERB
ftr-461	113	10	the	the	DET
ftr-461	113	11	one	one	NUM
ftr-461	113	12	-	-	PUNCT
ftr-461	113	13	in	in	ADP
ftr-461	113	14	-	-	PUNCT
ftr-461	113	15	three	three	NUM
ftr-461	113	16	standard	standard	NOUN
ftr-461	113	17	of	of	ADP
ftr-461	113	18	the	the	DET
ftr-461	113	19	regulations	regulation	NOUN
ftr-461	113	20	and	and	CCONJ
ftr-461	113	21	results	result	NOUN
ftr-461	113	22	in	in	ADP
ftr-461	113	23	an	an	DET
ftr-461	113	24	understatement	understatement	NOUN
ftr-461	113	25	of	of	ADP
ftr-461	113	26	tax	tax	NOUN
ftr-461	113	27	liability	liability	NOUN
ftr-461	113	28	and	and	CCONJ
ftr-461	113	29	if	if	SCONJ
ftr-461	113	30	the	the	DET
ftr-461	113	31	13	13	NUM
ftr-461	113	32	.	.	PUNCT
ftr-461	114	1	report	report	NOUN
ftr-461	114	2	of	of	ADP
ftr-461	114	3	the	the	DET
ftr-461	114	4	special	special	ADJ
ftr-461	114	5	task	task	NOUN
ftr-461	114	6	force	force	NOUN
ftr-461	114	7	on	on	ADP
ftr-461	114	8	formal	formal	ADJ
ftr-461	114	9	opinion	opinion	NOUN
ftr-461	114	10	85	85	NUM
ftr-461	114	11	-	-	SYM
ftr-461	114	12	352	352	NUM
ftr-461	114	13	,	,	PUNCT
ftr-461	114	14	39	39	NUM
ftr-461	114	15	tax	tax	NOUN
ftr-461	114	16	law	law	NOUN
ftr-461	114	17	.	.	PUNCT
ftr-461	115	1	635	635	NUM
ftr-461	115	2	,	,	PUNCT
ftr-461	115	3	638	638	NUM
ftr-461	115	4	-	-	SYM
ftr-461	115	5	39	39	NUM
ftr-461	115	6	(	(	PUNCT
ftr-461	115	7	1986	1986	NUM
ftr-461	115	8	)	)	PUNCT
ftr-461	115	9	.	.	PUNCT
ftr-461	116	1	14	14	NUM
ftr-461	116	2	.	.	PUNCT
ftr-461	116	3	regs	regs	PROPN
ftr-461	116	4	.	.	PUNCT
ftr-461	117	1	§	§	PROPN
ftr-461	117	2	1.6694	1.6694	NUM
ftr-461	117	3	-	-	PUNCT
ftr-461	117	4	2(b)(1	2(b)(1	NUM
ftr-461	117	5	)	)	PUNCT
ftr-461	117	6	.	.	PUNCT
ftr-461	118	1	15	15	X
ftr-461	118	2	.	.	X
ftr-461	118	3	see	see	VERB
ftr-461	118	4	realistic	realistic	ADJ
ftr-461	118	5	possibility	possibility	NOUN
ftr-461	118	6	standard	standard	NOUN
ftr-461	118	7	,	,	PUNCT
ftr-461	118	8	statement	statement	NOUN
ftr-461	118	9	on	on	ADP
ftr-461	118	10	responsibilities	responsibility	NOUN
ftr-461	118	11	in	in	ADP
ftr-461	118	12	tax	tax	NOUN
ftr-461	118	13	practice	practice	NOUN
ftr-461	118	14	,	,	PUNCT
ftr-461	118	15	interpretation	interpretation	NOUN
ftr-461	118	16	no	no	INTJ
ftr-461	118	17	.	.	NOUN
ftr-461	119	1	1	1	NUM
ftr-461	119	2	-	-	SYM
ftr-461	119	3	1	1	NUM
ftr-461	119	4	,	,	PUNCT
ftr-461	119	5	§	§	PROPN
ftr-461	119	6	.05	.05	NUM
ftr-461	119	7	(	(	PUNCT
ftr-461	119	8	am	am	PROPN
ftr-461	119	9	.	.	PUNCT
ftr-461	119	10	inst	inst	PROPN
ftr-461	119	11	.	.	PROPN
ftr-461	120	1	of	of	ADP
ftr-461	120	2	certified	certified	ADJ
ftr-461	120	3	pub	pub	NOUN
ftr-461	120	4	.	.	PUNCT
ftr-461	121	1	accountants	accountant	NOUN
ftr-461	121	2	rev	rev	VERB
ftr-461	121	3	.	.	PROPN
ftr-461	121	4	1991	1991	NUM
ftr-461	121	5	)	)	PUNCT
ftr-461	122	1	[	[	X
ftr-461	122	2	hereinafter	hereinafter	NOUN
ftr-461	122	3	aicpa	aicpa	VERB
ftr-461	122	4	interpretation	interpretation	NOUN
ftr-461	122	5	no	no	INTJ
ftr-461	122	6	.	.	NOUN
ftr-461	122	7	1	1	NUM
ftr-461	122	8	-	-	SYM
ftr-461	122	9	1	1	NUM
ftr-461	122	10	]	]	PUNCT
ftr-461	122	11	.	.	PUNCT
ftr-461	123	1	16	16	NUM
ftr-461	123	2	.	.	PUNCT
ftr-461	124	1	many	many	ADJ
ftr-461	124	2	of	of	ADP
ftr-461	124	3	the	the	DET
ftr-461	124	4	differences	difference	NOUN
ftr-461	124	5	between	between	ADP
ftr-461	124	6	the	the	DET
ftr-461	124	7	various	various	ADJ
ftr-461	124	8	forms	form	NOUN
ftr-461	124	9	of	of	ADP
ftr-461	124	10	the	the	DET
ftr-461	124	11	realistic	realistic	ADJ
ftr-461	124	12	possibility	possibility	NOUN
ftr-461	124	13	standard	standard	NOUN
ftr-461	124	14	are	be	AUX
ftr-461	124	15	discussed	discuss	VERB
ftr-461	124	16	in	in	ADP
ftr-461	124	17	this	this	DET
ftr-461	124	18	commentary	commentary	NOUN
ftr-461	124	19	.	.	PUNCT
ftr-461	125	1	for	for	ADP
ftr-461	125	2	a	a	DET
ftr-461	125	3	more	more	ADV
ftr-461	125	4	extensive	extensive	ADJ
ftr-461	125	5	discussion	discussion	NOUN
ftr-461	125	6	of	of	ADP
ftr-461	125	7	the	the	DET
ftr-461	125	8	variations	variation	NOUN
ftr-461	125	9	,	,	PUNCT
ftr-461	125	10	see	see	VERB
ftr-461	125	11	wolfman	wolfman	PROPN
ftr-461	125	12	et	et	PROPN
ftr-461	125	13	al	al	PROPN
ftr-461	125	14	.	.	PROPN
ftr-461	125	15	,	,	PUNCT
ftr-461	125	16	supra	supra	PROPN
ftr-461	125	17	note	note	PROPN
ftr-461	125	18	5	5	NUM
ftr-461	125	19	,	,	PUNCT
ftr-461	125	20	ch	ch	NOUN
ftr-461	125	21	.	.	PROPN
ftr-461	125	22	2	2	NUM
ftr-461	125	23	.	.	NUM
ftr-461	125	24	17	17	NUM
ftr-461	125	25	.	.	PUNCT
ftr-461	126	1	see	see	VERB
ftr-461	126	2	regs	reg	NOUN
ftr-461	126	3	.	.	PUNCT
ftr-461	127	1	§	§	PROPN
ftr-461	127	2	1.6694	1.6694	NUM
ftr-461	127	3	-	-	PUNCT
ftr-461	127	4	2(b)(1	2(b)(1	NUM
ftr-461	127	5	)	)	PUNCT
ftr-461	127	6	;	;	PUNCT
ftr-461	127	7	aicpa	aicpa	VERB
ftr-461	127	8	statement	statement	NOUN
ftr-461	127	9	no	no	INTJ
ftr-461	127	10	.	.	NOUN
ftr-461	127	11	1	1	X
ftr-461	127	12	.	.	X
ftr-461	127	13	supra	supra	PROPN
ftr-461	127	14	note	note	PROPN
ftr-461	127	15	9	9	NUM
ftr-461	127	16	,	,	PUNCT
ftr-461	127	17	§	§	PROPN
ftr-461	127	18	.03a	.03a	PROPN
ftr-461	127	19	;	;	PUNCT
ftr-461	127	20	aicpa	aicpa	VERB
ftr-461	127	21	interpretation	interpretation	NOUN
ftr-461	128	1	no	no	INTJ
ftr-461	128	2	.	.	PUNCT
ftr-461	129	1	i	i	PRON
ftr-461	129	2	-	-	PUNCT
ftr-461	129	3	i	i	PROPN
ftr-461	129	4	,	,	PUNCT
ftr-461	129	5	supra	supra	PROPN
ftr-461	129	6	note	note	PROPN
ftr-461	129	7	15	15	NUM
ftr-461	129	8	,	,	PUNCT
ftr-461	129	9	§	§	PROPN
ftr-461	129	10	.05	.05	NUM
ftr-461	129	11	;	;	PUNCT
ftr-461	129	12	report	report	NOUN
ftr-461	129	13	of	of	ADP
ftr-461	129	14	the	the	DET
ftr-461	129	15	special	special	ADJ
ftr-461	129	16	task	task	NOUN
ftr-461	129	17	force	force	NOUN
ftr-461	129	18	on	on	ADP
ftr-461	129	19	formal	formal	ADJ
ftr-461	129	20	opinion	opinion	NOUN
ftr-461	129	21	85	85	NUM
ftr-461	129	22	-	-	SYM
ftr-461	129	23	352	352	NUM
ftr-461	129	24	,	,	PUNCT
ftr-461	129	25	supra	supra	PROPN
ftr-461	129	26	note	note	NOUN
ftr-461	129	27	13	13	NUM
ftr-461	129	28	,	,	PUNCT
ftr-461	129	29	at	at	ADP
ftr-461	129	30	638	638	NUM
ftr-461	129	31	.	.	PUNCT
ftr-461	130	1	however	however	ADV
ftr-461	130	2	,	,	PUNCT
ftr-461	130	3	where	where	SCONJ
ftr-461	130	4	a	a	DET
ftr-461	130	5	cpa	cpa	NOUN
ftr-461	130	6	has	have	VERB
ftr-461	130	7	a	a	DET
ftr-461	130	8	good	good	ADJ
ftr-461	130	9	faith	faith	NOUN
ftr-461	130	10	belief	belief	NOUN
ftr-461	130	11	that	that	SCONJ
ftr-461	130	12	more	more	ADJ
ftr-461	130	13	than	than	ADP
ftr-461	130	14	one	one	NUM
ftr-461	130	15	possible	possible	ADJ
ftr-461	130	16	position	position	NOUN
ftr-461	130	17	meets	meet	VERB
ftr-461	130	18	the	the	DET
ftr-461	130	19	realistic	realistic	ADJ
ftr-461	130	20	possibility	possibility	NOUN
ftr-461	130	21	standard	standard	NOUN
ftr-461	130	22	,	,	PUNCT
ftr-461	130	23	the	the	DET
ftr-461	130	24	cpa	cpa	NOUN
ftr-461	130	25	may	may	AUX
ftr-461	130	26	advise	advise	VERB
ftr-461	130	27	"	"	PUNCT
ftr-461	130	28	of	of	ADP
ftr-461	130	29	the	the	DET
ftr-461	130	30	likelihood	likelihood	NOUN
ftr-461	130	31	that	that	SCONJ
ftr-461	130	32	each	each	DET
ftr-461	130	33	such	such	ADJ
ftr-461	130	34	position	position	NOUN
ftr-461	130	35	might	might	AUX
ftr-461	130	36	or	or	CCONJ
ftr-461	130	37	might	might	AUX
ftr-461	130	38	not	not	PART
ftr-461	130	39	cause	cause	VERB
ftr-461	130	40	the	the	DET
ftr-461	130	41	client	client	NOUN
ftr-461	130	42	's	's	PART
ftr-461	130	43	tax	tax	NOUN
ftr-461	130	44	return	return	NOUN
ftr-461	130	45	to	to	PART
ftr-461	130	46	be	be	AUX
ftr-461	130	47	examined	examine	VERB
ftr-461	130	48	and	and	CCONJ
ftr-461	130	49	whether	whether	SCONJ
ftr-461	130	50	the	the	DET
ftr-461	130	51	position	position	NOUN
ftr-461	130	52	would	would	AUX
ftr-461	130	53	be	be	AUX
ftr-461	130	54	challenged	challenge	VERB
ftr-461	130	55	in	in	ADP
ftr-461	130	56	an	an	DET
ftr-461	130	57	examination	examination	NOUN
ftr-461	130	58	.	.	PUNCT
ftr-461	130	59	"	"	PUNCT
ftr-461	131	1	aicpa	aicpa	VERB
ftr-461	131	2	statement	statement	NOUN
ftr-461	131	3	no	no	INTJ
ftr-461	131	4	.	.	PROPN
ftr-461	131	5	1	1	NUM
ftr-461	131	6	,	,	PUNCT
ftr-461	131	7	supra	supra	NOUN
ftr-461	131	8	,	,	PUNCT
ftr-461	131	9	§	§	PROPN
ftr-461	131	10	.08	.08	NUM
ftr-461	131	11	.	.	PUNCT
ftr-461	132	1	19961	19961	NUM
ftr-461	132	2	florida	florida	PROPN
ftr-461	132	3	tax	tax	NOUN
ftr-461	132	4	review	review	NOUN
ftr-461	132	5	preparer	preparer	NOUN
ftr-461	132	6	knew	know	VERB
ftr-461	132	7	(	(	PUNCT
ftr-461	132	8	or	or	CCONJ
ftr-461	132	9	reasonably	reasonably	ADV
ftr-461	132	10	should	should	AUX
ftr-461	132	11	have	have	AUX
ftr-461	132	12	known	know	VERB
ftr-461	132	13	)	)	PUNCT
ftr-461	132	14	of	of	ADP
ftr-461	132	15	the	the	DET
ftr-461	132	16	position	position	NOUN
ftr-461	132	17	,	,	PUNCT
ftr-461	132	18	section	section	NOUN
ftr-461	132	19	6694(a	6694(a	NOUN
ftr-461	132	20	)	)	PUNCT
ftr-461	132	21	imposes	impose	VERB
ftr-461	132	22	a	a	DET
ftr-461	132	23	penalty	penalty	NOUN
ftr-461	132	24	on	on	ADP
ftr-461	132	25	the	the	DET
ftr-461	132	26	preparer	preparer	NOUN
ftr-461	132	27	unless	unless	SCONJ
ftr-461	132	28	(	(	PUNCT
ftr-461	132	29	1	1	X
ftr-461	132	30	)	)	PUNCT
ftr-461	132	31	the	the	DET
ftr-461	132	32	position	position	NOUN
ftr-461	132	33	is	be	AUX
ftr-461	132	34	not	not	PART
ftr-461	132	35	frivolous	frivolous	ADJ
ftr-461	132	36	and	and	CCONJ
ftr-461	132	37	is	be	AUX
ftr-461	132	38	disclosed	disclose	VERB
ftr-461	132	39	or	or	CCONJ
ftr-461	132	40	(	(	PUNCT
ftr-461	132	41	2	2	X
ftr-461	132	42	)	)	PUNCT
ftr-461	132	43	it	it	PRON
ftr-461	132	44	is	be	AUX
ftr-461	132	45	shown	show	VERB
ftr-461	132	46	that	that	SCONJ
ftr-461	132	47	there	there	PRON
ftr-461	132	48	is	be	VERB
ftr-461	132	49	reasonable	reasonable	ADJ
ftr-461	132	50	cause	cause	NOUN
ftr-461	132	51	for	for	ADP
ftr-461	132	52	the	the	DET
ftr-461	132	53	understatement	understatement	NOUN
ftr-461	132	54	and	and	CCONJ
ftr-461	132	55	the	the	DET
ftr-461	132	56	preparer	preparer	NOUN
ftr-461	132	57	acted	act	VERB
ftr-461	132	58	in	in	ADP
ftr-461	132	59	good	good	ADJ
ftr-461	132	60	faith	faith	NOUN
ftr-461	132	61	.	.	PUNCT
ftr-461	133	1	aicpa	aicpa	PROPN
ftr-461	133	2	statement	statement	NOUN
ftr-461	133	3	on	on	ADP
ftr-461	133	4	responsibilities	responsibility	NOUN
ftr-461	133	5	in	in	ADP
ftr-461	133	6	tax	tax	NOUN
ftr-461	133	7	practice	practice	NOUN
ftr-461	133	8	no	no	NOUN
ftr-461	133	9	.	.	NOUN
ftr-461	133	10	1	1	NUM
ftr-461	133	11	and	and	CCONJ
ftr-461	133	12	aba	aba	PROPN
ftr-461	133	13	opinion	opinion	NOUN
ftr-461	133	14	85	85	NUM
ftr-461	133	15	-	-	SYM
ftr-461	133	16	352	352	NUM
ftr-461	133	17	set	set	VERB
ftr-461	133	18	forth	forth	ADP
ftr-461	133	19	similar	similar	ADJ
ftr-461	133	20	basic	basic	ADJ
ftr-461	133	21	realistic	realistic	ADJ
ftr-461	133	22	possibility	possibility	NOUN
ftr-461	133	23	standards	standard	NOUN
ftr-461	133	24	,	,	PUNCT
ftr-461	133	25	in	in	ADP
ftr-461	133	26	both	both	DET
ftr-461	133	27	cases	case	NOUN
ftr-461	133	28	requiring	require	VERB
ftr-461	133	29	the	the	DET
ftr-461	133	30	professional	professional	NOUN
ftr-461	133	31	to	to	PART
ftr-461	133	32	have	have	VERB
ftr-461	133	33	a	a	DET
ftr-461	133	34	good	good	ADJ
ftr-461	133	35	faith	faith	NOUN
ftr-461	133	36	belief	belief	NOUN
ftr-461	133	37	that	that	SCONJ
ftr-461	133	38	the	the	DET
ftr-461	133	39	position	position	NOUN
ftr-461	133	40	has	have	AUX
ftr-461	133	41	a	a	DET
ftr-461	133	42	(	(	PUNCT
ftr-461	133	43	"	"	PUNCT
ftr-461	133	44	some	some	DET
ftr-461	133	45	"	"	PUNCT
ftr-461	133	46	in	in	ADP
ftr-461	133	47	the	the	DET
ftr-461	133	48	aba	aba	PROPN
ftr-461	133	49	opinion	opinion	NOUN
ftr-461	133	50	)	)	PUNCT
ftr-461	133	51	realistic	realistic	ADJ
ftr-461	133	52	possibility	possibility	NOUN
ftr-461	133	53	of	of	ADP
ftr-461	133	54	being	be	AUX
ftr-461	133	55	sustained	sustain	VERB
ftr-461	133	56	on	on	ADP
ftr-461	133	57	the	the	DET
ftr-461	133	58	merits	merit	NOUN
ftr-461	133	59	.	.	PUNCT
ftr-461	133	60	'	'	PUNCT
ftr-461	133	61	8	8	NUM
ftr-461	134	1	the	the	DET
ftr-461	134	2	aicpa	aicpa	ADJ
ftr-461	134	3	statement	statement	NOUN
ftr-461	134	4	and	and	CCONJ
ftr-461	134	5	the	the	DET
ftr-461	134	6	regulations	regulation	NOUN
ftr-461	134	7	under	under	ADP
ftr-461	134	8	section	section	NOUN
ftr-461	134	9	6694	6694	NUM
ftr-461	134	10	elaborate	elaborate	VERB
ftr-461	134	11	on	on	ADP
ftr-461	134	12	the	the	DET
ftr-461	134	13	application	application	NOUN
ftr-461	134	14	of	of	ADP
ftr-461	134	15	their	their	PRON
ftr-461	134	16	respective	respective	ADJ
ftr-461	134	17	formulations	formulation	NOUN
ftr-461	134	18	of	of	ADP
ftr-461	134	19	the	the	DET
ftr-461	134	20	realistic	realistic	ADJ
ftr-461	134	21	possibility	possibility	NOUN
ftr-461	134	22	standard	standard	NOUN
ftr-461	134	23	.	.	PUNCT
ftr-461	135	1	in	in	ADP
ftr-461	135	2	both	both	DET
ftr-461	135	3	cases	case	NOUN
ftr-461	135	4	,	,	PUNCT
ftr-461	135	5	however	however	ADV
ftr-461	135	6	,	,	PUNCT
ftr-461	135	7	most	most	ADJ
ftr-461	135	8	of	of	ADP
ftr-461	135	9	the	the	DET
ftr-461	135	10	elaboration	elaboration	NOUN
ftr-461	135	11	consists	consist	VERB
ftr-461	135	12	of	of	ADP
ftr-461	135	13	illustrations	illustration	NOUN
ftr-461	135	14	of	of	ADP
ftr-461	135	15	how	how	SCONJ
ftr-461	135	16	to	to	PART
ftr-461	135	17	evaluate	evaluate	VERB
ftr-461	135	18	and	and	CCONJ
ftr-461	135	19	weigh	weigh	VERB
ftr-461	135	20	authorities	authority	NOUN
ftr-461	135	21	that	that	PRON
ftr-461	135	22	may	may	AUX
ftr-461	135	23	be	be	AUX
ftr-461	135	24	relied	rely	VERB
ftr-461	135	25	upon	upon	SCONJ
ftr-461	135	26	in	in	ADP
ftr-461	135	27	determining	determine	VERB
ftr-461	135	28	whether	whether	SCONJ
ftr-461	135	29	the	the	DET
ftr-461	135	30	standard	standard	NOUN
ftr-461	135	31	has	have	AUX
ftr-461	135	32	been	be	AUX
ftr-461	135	33	met	meet	VERB
ftr-461	135	34	.	.	PUNCT
ftr-461	136	1	"	"	PUNCT
ftr-461	136	2	cpas	cpa	NOUN
ftr-461	136	3	may	may	AUX
ftr-461	136	4	rely	rely	VERB
ftr-461	136	5	on	on	ADP
ftr-461	136	6	well	well	ADV
ftr-461	136	7	-	-	PUNCT
ftr-461	136	8	reasoned	reason	VERB
ftr-461	136	9	treatises	treatise	NOUN
ftr-461	136	10	,	,	PUNCT
ftr-461	136	11	articles	article	NOUN
ftr-461	136	12	in	in	ADP
ftr-461	136	13	recognized	recognize	VERB
ftr-461	136	14	professional	professional	ADJ
ftr-461	136	15	tax	tax	NOUN
ftr-461	136	16	publications	publication	NOUN
ftr-461	136	17	,	,	PUNCT
ftr-461	136	18	and	and	CCONJ
ftr-461	136	19	other	other	ADJ
ftr-461	136	20	reference	reference	NOUN
ftr-461	136	21	tools	tool	NOUN
ftr-461	136	22	and	and	CCONJ
ftr-461	136	23	sources	source	NOUN
ftr-461	136	24	of	of	ADP
ftr-461	136	25	tax	tax	NOUN
ftr-461	136	26	analyses	analysis	NOUN
ftr-461	136	27	commonly	commonly	ADV
ftr-461	136	28	used	use	VERB
ftr-461	136	29	by	by	ADP
ftr-461	136	30	tax	tax	NOUN
ftr-461	136	31	advisors	advisor	NOUN
ftr-461	136	32	and	and	CCONJ
ftr-461	136	33	preparers	preparer	NOUN
ftr-461	136	34	of	of	ADP
ftr-461	136	35	returns	return	NOUN
ftr-461	136	36	.	.	PUNCT
ftr-461	137	1	"	"	PUNCT
ftr-461	137	2	'	'	PUNCT
ftr-461	137	3	9	9	NUM
ftr-461	137	4	the	the	DET
ftr-461	137	5	regulations	regulation	NOUN
ftr-461	137	6	under	under	ADP
ftr-461	137	7	section	section	NOUN
ftr-461	137	8	6694	6694	NUM
ftr-461	137	9	,	,	PUNCT
ftr-461	137	10	in	in	ADP
ftr-461	137	11	contrast	contrast	NOUN
ftr-461	137	12	,	,	PUNCT
ftr-461	137	13	permit	permit	VERB
ftr-461	137	14	consideration	consideration	NOUN
ftr-461	137	15	of	of	ADP
ftr-461	137	16	only	only	ADV
ftr-461	137	17	the	the	DET
ftr-461	137	18	kinds	kind	NOUN
ftr-461	137	19	of	of	ADP
ftr-461	137	20	authorities	authority	NOUN
ftr-461	137	21	listed	list	VERB
ftr-461	137	22	in	in	ADP
ftr-461	137	23	the	the	DET
ftr-461	137	24	regulations	regulation	NOUN
ftr-461	137	25	under	under	ADP
ftr-461	137	26	section	section	NOUN
ftr-461	137	27	6662	6662	NUM
ftr-461	137	28	,	,	PUNCT
ftr-461	137	29	defining	define	VERB
ftr-461	137	30	the	the	DET
ftr-461	137	31	term	term	NOUN
ftr-461	137	32	"	"	PUNCT
ftr-461	137	33	substantial	substantial	ADJ
ftr-461	137	34	authority	authority	NOUN
ftr-461	137	35	"	"	PUNCT
ftr-461	137	36	for	for	ADP
ftr-461	137	37	purposes	purpose	NOUN
ftr-461	137	38	of	of	ADP
ftr-461	137	39	the	the	DET
ftr-461	137	40	substantial	substantial	ADJ
ftr-461	137	41	understatement	understatement	NOUN
ftr-461	137	42	penalty.2	penalty.2	NOUN
ftr-461	137	43	"	"	PUNCT
ftr-461	137	44	such	such	ADJ
ftr-461	137	45	authorities	authority	NOUN
ftr-461	137	46	are	be	AUX
ftr-461	137	47	generally	generally	ADV
ftr-461	137	48	limited	limit	VERB
ftr-461	137	49	to	to	ADP
ftr-461	137	50	those	those	PRON
ftr-461	137	51	that	that	PRON
ftr-461	137	52	are	be	AUX
ftr-461	137	53	binding	bind	VERB
ftr-461	137	54	on	on	ADP
ftr-461	137	55	the	the	DET
ftr-461	137	56	irs	irs	PROPN
ftr-461	137	57	(	(	PUNCT
ftr-461	137	58	such	such	ADJ
ftr-461	137	59	as	as	ADP
ftr-461	137	60	statutory	statutory	ADJ
ftr-461	137	61	and	and	CCONJ
ftr-461	137	62	regulatory	regulatory	ADJ
ftr-461	137	63	provisions	provision	NOUN
ftr-461	137	64	,	,	PUNCT
ftr-461	137	65	treaties	treaty	NOUN
ftr-461	137	66	,	,	PUNCT
ftr-461	137	67	and	and	CCONJ
ftr-461	137	68	judicial	judicial	ADJ
ftr-461	137	69	decisions	decision	NOUN
ftr-461	137	70	)	)	PUNCT
ftr-461	137	71	and	and	CCONJ
ftr-461	137	72	a	a	DET
ftr-461	137	73	variety	variety	NOUN
ftr-461	137	74	of	of	ADP
ftr-461	137	75	other	other	ADJ
ftr-461	137	76	official	official	ADJ
ftr-461	137	77	documents	document	NOUN
ftr-461	137	78	,	,	PUNCT
ftr-461	137	79	such	such	ADJ
ftr-461	137	80	as	as	ADP
ftr-461	137	81	blue	blue	ADJ
ftr-461	137	82	books	book	NOUN
ftr-461	137	83	,	,	PUNCT
ftr-461	137	84	congressional	congressional	ADJ
ftr-461	137	85	committee	committee	NOUN
ftr-461	137	86	reports	report	VERB
ftr-461	137	87	,	,	PUNCT
ftr-461	137	88	administrative	administrative	ADJ
ftr-461	137	89	pronouncements	pronouncement	NOUN
ftr-461	137	90	,	,	PUNCT
ftr-461	137	91	and	and	CCONJ
ftr-461	137	92	official	official	ADJ
ftr-461	137	93	explanations	explanation	NOUN
ftr-461	137	94	of	of	ADP
ftr-461	137	95	treaties.2	treaties.2	NOUN
ftr-461	137	96	'	'	PUNCT
ftr-461	137	97	while	while	SCONJ
ftr-461	137	98	this	this	DET
ftr-461	137	99	more	more	ADV
ftr-461	137	100	restrictive	restrictive	ADJ
ftr-461	137	101	list	list	NOUN
ftr-461	137	102	of	of	ADP
ftr-461	137	103	authorities	authority	NOUN
ftr-461	137	104	effectively	effectively	ADV
ftr-461	137	105	coordinates	coordinate	VERB
ftr-461	137	106	the	the	DET
ftr-461	137	107	realistic	realistic	ADJ
ftr-461	137	108	18	18	NUM
ftr-461	137	109	.	.	PUNCT
ftr-461	138	1	because	because	SCONJ
ftr-461	138	2	the	the	DET
ftr-461	138	3	aba	aba	PROPN
ftr-461	138	4	standard	standard	PROPN
ftr-461	138	5	appears	appear	VERB
ftr-461	138	6	as	as	ADP
ftr-461	138	7	part	part	NOUN
ftr-461	138	8	of	of	ADP
ftr-461	138	9	a	a	DET
ftr-461	138	10	formal	formal	ADJ
ftr-461	138	11	ethics	ethic	NOUN
ftr-461	138	12	opinion	opinion	NOUN
ftr-461	138	13	,	,	PUNCT
ftr-461	138	14	rather	rather	ADV
ftr-461	138	15	than	than	ADP
ftr-461	138	16	as	as	ADP
ftr-461	138	17	a	a	DET
ftr-461	138	18	rule	rule	NOUN
ftr-461	138	19	,	,	PUNCT
ftr-461	138	20	its	its	PRON
ftr-461	138	21	formulation	formulation	NOUN
ftr-461	138	22	is	be	AUX
ftr-461	138	23	somewhat	somewhat	ADV
ftr-461	138	24	different	different	ADJ
ftr-461	138	25	,	,	PUNCT
ftr-461	138	26	calling	call	VERB
ftr-461	138	27	for	for	ADP
ftr-461	138	28	a	a	DET
ftr-461	138	29	good	good	ADJ
ftr-461	138	30	faith	faith	NOUN
ftr-461	138	31	belief	belief	NOUN
ftr-461	138	32	that	that	SCONJ
ftr-461	138	33	the	the	DET
ftr-461	138	34	position	position	NOUN
ftr-461	138	35	is	be	AUX
ftr-461	138	36	warranted	warrant	VERB
ftr-461	138	37	in	in	ADP
ftr-461	138	38	existing	exist	VERB
ftr-461	138	39	law	law	NOUN
ftr-461	138	40	or	or	CCONJ
ftr-461	138	41	can	can	AUX
ftr-461	138	42	be	be	AUX
ftr-461	138	43	supported	support	VERB
ftr-461	138	44	by	by	ADP
ftr-461	138	45	a	a	DET
ftr-461	138	46	"	"	PUNCT
ftr-461	138	47	good	good	ADJ
ftr-461	138	48	faith	faith	NOUN
ftr-461	138	49	argument	argument	NOUN
ftr-461	138	50	for	for	ADP
ftr-461	138	51	an	an	DET
ftr-461	138	52	extension	extension	NOUN
ftr-461	138	53	,	,	PUNCT
ftr-461	138	54	modification	modification	NOUN
ftr-461	138	55	or	or	CCONJ
ftr-461	138	56	reversal	reversal	NOUN
ftr-461	138	57	of	of	ADP
ftr-461	138	58	existing	exist	VERB
ftr-461	138	59	law	law	NOUN
ftr-461	138	60	.	.	PUNCT
ftr-461	138	61	"	"	PUNCT
ftr-461	139	1	aba	aba	PRON
ftr-461	139	2	formal	formal	ADJ
ftr-461	139	3	op	op	NOUN
ftr-461	139	4	.	.	PUNCT
ftr-461	140	1	352	352	NUM
ftr-461	140	2	,	,	PUNCT
ftr-461	140	3	supra	supra	NOUN
ftr-461	140	4	note	note	NOUN
ftr-461	140	5	7	7	NUM
ftr-461	140	6	.	.	PUNCT
ftr-461	140	7	good	good	ADJ
ftr-461	140	8	faith	faith	NOUN
ftr-461	140	9	is	be	AUX
ftr-461	140	10	defined	define	VERB
ftr-461	140	11	as	as	ADP
ftr-461	140	12	requiring	require	VERB
ftr-461	140	13	that	that	SCONJ
ftr-461	140	14	there	there	PRON
ftr-461	140	15	be	be	VERB
ftr-461	140	16	"	"	PUNCT
ftr-461	140	17	some	some	DET
ftr-461	140	18	realistic	realistic	ADJ
ftr-461	140	19	possibility	possibility	NOUN
ftr-461	140	20	of	of	ADP
ftr-461	140	21	success	success	NOUN
ftr-461	140	22	if	if	SCONJ
ftr-461	140	23	the	the	DET
ftr-461	140	24	matter	matter	NOUN
ftr-461	140	25	is	be	AUX
ftr-461	140	26	litigated	litigate	VERB
ftr-461	140	27	.	.	PUNCT
ftr-461	140	28	"	"	PUNCT
ftr-461	141	1	also	also	ADV
ftr-461	141	2	,	,	PUNCT
ftr-461	141	3	the	the	DET
ftr-461	141	4	aba	aba	PROPN
ftr-461	141	5	opinion	opinion	NOUN
ftr-461	141	6	does	do	AUX
ftr-461	141	7	not	not	PART
ftr-461	141	8	spell	spell	VERB
ftr-461	141	9	out	out	ADP
ftr-461	141	10	exceptions	exception	NOUN
ftr-461	141	11	to	to	ADP
ftr-461	141	12	the	the	DET
ftr-461	141	13	realistic	realistic	ADJ
ftr-461	141	14	possibility	possibility	NOUN
ftr-461	141	15	standard	standard	NOUN
ftr-461	141	16	of	of	ADP
ftr-461	141	17	the	the	DET
ftr-461	141	18	kind	kind	NOUN
ftr-461	141	19	provided	provide	VERB
ftr-461	141	20	in	in	ADP
ftr-461	141	21	§	§	PROPN
ftr-461	141	22	6694	6694	NUM
ftr-461	141	23	.	.	PUNCT
ftr-461	142	1	the	the	DET
ftr-461	142	2	aicpa	aicpa	ADJ
ftr-461	142	3	standard	standard	NOUN
ftr-461	142	4	requires	require	VERB
ftr-461	142	5	that	that	SCONJ
ftr-461	142	6	the	the	DET
ftr-461	142	7	cpa	cpa	NOUN
ftr-461	142	8	have	have	VERB
ftr-461	142	9	a	a	DET
ftr-461	142	10	"	"	PUNCT
ftr-461	142	11	good	good	ADJ
ftr-461	142	12	faith	faith	NOUN
ftr-461	142	13	belief	belief	NOUN
ftr-461	142	14	that	that	SCONJ
ftr-461	142	15	the	the	DET
ftr-461	142	16	position	position	NOUN
ftr-461	142	17	has	have	AUX
ftr-461	142	18	a	a	DET
ftr-461	142	19	realistic	realistic	ADJ
ftr-461	142	20	possibility	possibility	NOUN
ftr-461	142	21	of	of	ADP
ftr-461	142	22	being	be	AUX
ftr-461	142	23	sustained	sustain	VERB
ftr-461	142	24	administratively	administratively	ADV
ftr-461	142	25	or	or	CCONJ
ftr-461	142	26	judicially	judicially	ADV
ftr-461	142	27	on	on	ADP
ftr-461	142	28	its	its	PRON
ftr-461	142	29	merits	merit	NOUN
ftr-461	142	30	if	if	SCONJ
ftr-461	142	31	challenged	challenge	VERB
ftr-461	142	32	.	.	PUNCT
ftr-461	142	33	"	"	PUNCT
ftr-461	143	1	this	this	PRON
ftr-461	143	2	is	be	AUX
ftr-461	143	3	later	later	ADV
ftr-461	143	4	explained	explain	VERB
ftr-461	143	5	in	in	ADP
ftr-461	143	6	language	language	NOUN
ftr-461	143	7	paralleling	paralleling	NOUN
ftr-461	143	8	that	that	PRON
ftr-461	143	9	of	of	ADP
ftr-461	143	10	the	the	DET
ftr-461	143	11	aba	aba	PROPN
ftr-461	143	12	opinion	opinion	NOUN
ftr-461	143	13	.	.	PUNCT
ftr-461	144	1	compare	compare	VERB
ftr-461	144	2	aicpa	aicpa	ADJ
ftr-461	144	3	statement	statement	NOUN
ftr-461	144	4	no	no	INTJ
ftr-461	144	5	.	.	NOUN
ftr-461	144	6	1	1	NUM
ftr-461	144	7	,	,	PUNCT
ftr-461	144	8	supra	supra	ADJ
ftr-461	144	9	note	note	NOUN
ftr-461	144	10	9	9	NUM
ftr-461	144	11	,	,	PUNCT
ftr-461	144	12	§	§	PROPN
ftr-461	144	13	§	§	PROPN
ftr-461	144	14	.02a	.02a	PROPN
ftr-461	144	15	and	and	CCONJ
ftr-461	144	16	.07	.07	NUM
ftr-461	144	17	.	.	PROPN
ftr-461	144	18	19	19	NUM
ftr-461	144	19	.	.	PUNCT
ftr-461	145	1	aicpa	aicpa	PROPN
ftr-461	145	2	interpretation	interpretation	NOUN
ftr-461	145	3	no	no	INTJ
ftr-461	145	4	.	.	NOUN
ftr-461	146	1	1	1	NUM
ftr-461	146	2	-	-	SYM
ftr-461	146	3	1	1	NUM
ftr-461	146	4	,	,	PUNCT
ftr-461	146	5	supra	supra	NOUN
ftr-461	146	6	note	note	NOUN
ftr-461	146	7	15	15	NUM
ftr-461	146	8	,	,	PUNCT
ftr-461	146	9	§	§	PROPN
ftr-461	146	10	.07	.07	NUM
ftr-461	146	11	.	.	PUNCT
ftr-461	147	1	aba	aba	PROPN
ftr-461	147	2	formal	formal	ADJ
ftr-461	147	3	op	op	NOUN
ftr-461	147	4	.	.	PUNCT
ftr-461	148	1	352	352	NUM
ftr-461	148	2	is	be	AUX
ftr-461	148	3	not	not	PART
ftr-461	148	4	explicit	explicit	ADJ
ftr-461	148	5	on	on	ADP
ftr-461	148	6	this	this	DET
ftr-461	148	7	point	point	NOUN
ftr-461	148	8	but	but	CCONJ
ftr-461	148	9	probably	probably	ADV
ftr-461	148	10	also	also	ADV
ftr-461	148	11	permits	permit	VERB
ftr-461	148	12	reliance	reliance	NOUN
ftr-461	148	13	on	on	ADP
ftr-461	148	14	this	this	DET
ftr-461	148	15	broader	broad	ADJ
ftr-461	148	16	range	range	NOUN
ftr-461	148	17	of	of	ADP
ftr-461	148	18	authorities	authority	NOUN
ftr-461	148	19	.	.	PUNCT
ftr-461	149	1	see	see	VERB
ftr-461	149	2	wolfman	wolfman	PROPN
ftr-461	149	3	et	et	PROPN
ftr-461	149	4	al	al	PROPN
ftr-461	149	5	.	.	PROPN
ftr-461	149	6	,	,	PUNCT
ftr-461	149	7	supra	supra	PROPN
ftr-461	149	8	note	note	PROPN
ftr-461	149	9	5	5	NUM
ftr-461	149	10	,	,	PUNCT
ftr-461	149	11	204.2.2	204.2.2	NUM
ftr-461	149	12	text	text	NOUN
ftr-461	149	13	accompanying	accompanying	ADJ
ftr-461	149	14	notes	note	NOUN
ftr-461	149	15	30	30	NUM
ftr-461	149	16	and	and	CCONJ
ftr-461	149	17	31	31	NUM
ftr-461	149	18	.	.	NOUN
ftr-461	149	19	20	20	NUM
ftr-461	150	1	.	.	PUNCT
ftr-461	150	2	regs	regs	PROPN
ftr-461	150	3	.	.	PUNCT
ftr-461	151	1	§	§	PROPN
ftr-461	151	2	1.6694	1.6694	NUM
ftr-461	151	3	-	-	SYM
ftr-461	151	4	2(b)(2	2(b)(2	NUM
ftr-461	151	5	)	)	PUNCT
ftr-461	151	6	.	.	PUNCT
ftr-461	152	1	circular	circular	ADJ
ftr-461	152	2	230	230	NUM
ftr-461	152	3	applies	apply	VERB
ftr-461	152	4	the	the	DET
ftr-461	152	5	same	same	ADJ
ftr-461	152	6	overall	overall	ADJ
ftr-461	152	7	approach	approach	NOUN
ftr-461	152	8	as	as	ADP
ftr-461	152	9	the	the	DET
ftr-461	152	10	regulations	regulation	NOUN
ftr-461	152	11	.	.	PUNCT
ftr-461	153	1	circular	circular	ADJ
ftr-461	153	2	230	230	NUM
ftr-461	153	3	,	,	PUNCT
ftr-461	153	4	supra	supra	ADJ
ftr-461	153	5	note	note	NOUN
ftr-461	153	6	1	1	NUM
ftr-461	153	7	,	,	PUNCT
ftr-461	153	8	§	§	PROPN
ftr-461	153	9	10.34(a)(4)(i	10.34(a)(4)(i	NUM
ftr-461	153	10	)	)	PUNCT
ftr-461	153	11	.	.	PUNCT
ftr-461	154	1	21	21	NUM
ftr-461	154	2	.	.	PUNCT
ftr-461	154	3	regs	regs	PROPN
ftr-461	154	4	.	.	PUNCT
ftr-461	155	1	§	§	PROPN
ftr-461	155	2	1.6662	1.6662	NUM
ftr-461	155	3	-	-	SYM
ftr-461	155	4	4(d)(3)(iii	4(d)(3)(iii	NUM
ftr-461	155	5	)	)	PUNCT
ftr-461	155	6	.	.	PUNCT
ftr-461	156	1	a	a	DET
ftr-461	156	2	limited	limited	ADJ
ftr-461	156	3	special	special	ADJ
ftr-461	156	4	provision	provision	NOUN
ftr-461	156	5	allows	allow	VERB
ftr-461	156	6	consideration	consideration	NOUN
ftr-461	156	7	of	of	ADP
ftr-461	156	8	certain	certain	ADJ
ftr-461	156	9	written	write	VERB
ftr-461	156	10	determinations	determination	NOUN
ftr-461	156	11	issued	issue	VERB
ftr-461	156	12	to	to	ADP
ftr-461	156	13	or	or	CCONJ
ftr-461	156	14	naming	name	VERB
ftr-461	156	15	the	the	DET
ftr-461	156	16	taxpayer	taxpayer	NOUN
ftr-461	156	17	,	,	PUNCT
ftr-461	156	18	such	such	ADJ
ftr-461	156	19	as	as	ADP
ftr-461	156	20	private	private	ADJ
ftr-461	156	21	rulings	ruling	NOUN
ftr-461	156	22	,	,	PUNCT
ftr-461	156	23	determination	determination	NOUN
ftr-461	156	24	letters	letter	NOUN
ftr-461	156	25	,	,	PUNCT
ftr-461	156	26	and	and	CCONJ
ftr-461	156	27	technical	technical	ADJ
ftr-461	156	28	advice	advice	NOUN
ftr-461	156	29	memorandums	memorandum	NOUN
ftr-461	156	30	,	,	PUNCT
ftr-461	156	31	but	but	CCONJ
ftr-461	156	32	it	it	PRON
ftr-461	156	33	is	be	AUX
ftr-461	156	34	not	not	PART
ftr-461	156	35	likely	likely	ADJ
ftr-461	156	36	to	to	PART
ftr-461	156	37	be	be	AUX
ftr-461	156	38	of	of	ADP
ftr-461	156	39	much	much	ADJ
ftr-461	156	40	help	help	NOUN
ftr-461	156	41	in	in	ADP
ftr-461	156	42	this	this	DET
ftr-461	156	43	context	context	NOUN
ftr-461	156	44	.	.	PUNCT
ftr-461	157	1	see	see	VERB
ftr-461	157	2	regs	reg	NOUN
ftr-461	157	3	.	.	PUNCT
ftr-461	158	1	§	§	PROPN
ftr-461	158	2	§	§	PROPN
ftr-461	158	3	1.6662	1.6662	NUM
ftr-461	158	4	-	-	SYM
ftr-461	158	5	4(d)(3)(iv	4(d)(3)(iv	NUM
ftr-461	158	6	)	)	PUNCT
ftr-461	158	7	,	,	PUNCT
ftr-461	158	8	1.6694	1.6694	NUM
ftr-461	158	9	-	-	SYM
ftr-461	158	10	2(b)(4	2(b)(4	NUM
ftr-461	158	11	)	)	PUNCT
ftr-461	158	12	.	.	PUNCT
ftr-461	159	1	[	[	X
ftr-461	159	2	vol	vol	NOUN
ftr-461	159	3	3:3	3:3	NUM
ftr-461	159	4	connzentar	connzentar	NOUN
ftr-461	159	5	"	"	PUNCT
ftr-461	159	6	on	on	ADP
ftr-461	159	7	reurn	reurn	NOUN
ftr-461	159	8	preparer	preparer	NOUN
ftr-461	159	9	obligations	obligation	NOUN
ftr-461	159	10	possibility	possibility	NOUN
ftr-461	159	11	of	of	ADP
ftr-461	159	12	success	success	NOUN
ftr-461	159	13	preparer	preparer	NOUN
ftr-461	159	14	standard	standard	NOUN
ftr-461	159	15	with	with	ADP
ftr-461	159	16	the	the	DET
ftr-461	159	17	substantial	substantial	ADJ
ftr-461	159	18	authority	authority	NOUN
ftr-461	159	19	standard	standard	NOUN
ftr-461	159	20	applicable	applicable	ADJ
ftr-461	159	21	to	to	ADP
ftr-461	159	22	taxpayers	taxpayer	NOUN
ftr-461	159	23	,	,	PUNCT
ftr-461	159	24	it	it	PRON
ftr-461	159	25	is	be	AUX
ftr-461	159	26	not	not	PART
ftr-461	159	27	at	at	ADV
ftr-461	159	28	all	all	ADV
ftr-461	159	29	clear	clear	ADJ
ftr-461	159	30	that	that	SCONJ
ftr-461	159	31	this	this	DET
ftr-461	159	32	tie	tie	NOUN
ftr-461	159	33	-	-	PUNCT
ftr-461	159	34	in	in	NOUN
ftr-461	159	35	is	be	AUX
ftr-461	159	36	justified	justify	VERB
ftr-461	159	37	by	by	ADP
ftr-461	159	38	the	the	DET
ftr-461	159	39	code.22	code.22	NOUN
ftr-461	159	40	in	in	ADP
ftr-461	159	41	any	any	DET
ftr-461	159	42	event	event	NOUN
ftr-461	159	43	,	,	PUNCT
ftr-461	159	44	the	the	DET
ftr-461	159	45	wide	wide	ADJ
ftr-461	159	46	application	application	NOUN
ftr-461	159	47	of	of	ADP
ftr-461	159	48	the	the	DET
ftr-461	159	49	preparer	preparer	NOUN
ftr-461	159	50	penalty	penalty	NOUN
ftr-461	159	51	means	mean	VERB
ftr-461	159	52	that	that	SCONJ
ftr-461	159	53	even	even	ADV
ftr-461	159	54	cpas	cpa	NOUN
ftr-461	159	55	should	should	AUX
ftr-461	159	56	keep	keep	VERB
ftr-461	159	57	the	the	DET
ftr-461	159	58	regulatory	regulatory	ADJ
ftr-461	159	59	standards	standard	NOUN
ftr-461	159	60	in	in	ADP
ftr-461	159	61	mind	mind	NOUN
ftr-461	159	62	in	in	ADP
ftr-461	159	63	all	all	PRON
ftr-461	159	64	but	but	SCONJ
ftr-461	159	65	the	the	DET
ftr-461	159	66	most	most	ADV
ftr-461	159	67	unusual	unusual	ADJ
ftr-461	159	68	cases	case	NOUN
ftr-461	159	69	.	.	PUNCT
ftr-461	160	1	the	the	DET
ftr-461	160	2	difficulty	difficulty	NOUN
ftr-461	160	3	is	be	AUX
ftr-461	160	4	that	that	SCONJ
ftr-461	160	5	weighing	weigh	VERB
ftr-461	160	6	authorities	authority	NOUN
ftr-461	160	7	to	to	PART
ftr-461	160	8	evaluate	evaluate	VERB
ftr-461	160	9	the	the	DET
ftr-461	160	10	likelihood	likelihood	NOUN
ftr-461	160	11	of	of	ADP
ftr-461	160	12	success	success	NOUN
ftr-461	160	13	of	of	ADP
ftr-461	160	14	a	a	DET
ftr-461	160	15	return	return	NOUN
ftr-461	160	16	position	position	NOUN
ftr-461	160	17	on	on	ADP
ftr-461	160	18	a	a	DET
ftr-461	160	19	fairly	fairly	ADV
ftr-461	160	20	well	well	ADV
ftr-461	160	21	-	-	PUNCT
ftr-461	160	22	defined	define	VERB
ftr-461	160	23	legal	legal	ADJ
ftr-461	160	24	issue	issue	NOUN
ftr-461	160	25	is	be	AUX
ftr-461	160	26	neither	neither	CCONJ
ftr-461	160	27	the	the	DET
ftr-461	160	28	typical	typical	ADJ
ftr-461	160	29	nor	nor	CCONJ
ftr-461	160	30	the	the	DET
ftr-461	160	31	most	most	ADV
ftr-461	160	32	difficult	difficult	ADJ
ftr-461	160	33	problem	problem	NOUN
ftr-461	160	34	in	in	ADP
ftr-461	160	35	assisting	assist	VERB
ftr-461	160	36	a	a	DET
ftr-461	160	37	client	client	NOUN
ftr-461	160	38	with	with	ADP
ftr-461	160	39	the	the	DET
ftr-461	160	40	preparation	preparation	NOUN
ftr-461	160	41	of	of	ADP
ftr-461	160	42	a	a	DET
ftr-461	160	43	return	return	NOUN
ftr-461	160	44	.	.	PUNCT
ftr-461	161	1	the	the	DET
ftr-461	161	2	preparer	preparer	NOUN
ftr-461	161	3	must	must	AUX
ftr-461	161	4	first	first	ADV
ftr-461	161	5	ascertain	ascertain	VERB
ftr-461	161	6	the	the	DET
ftr-461	161	7	facts	fact	NOUN
ftr-461	161	8	from	from	ADP
ftr-461	161	9	a	a	DET
ftr-461	161	10	client	client	NOUN
ftr-461	161	11	who	who	PRON
ftr-461	161	12	may	may	AUX
ftr-461	161	13	be	be	AUX
ftr-461	161	14	ignorant	ignorant	ADJ
ftr-461	161	15	,	,	PUNCT
ftr-461	161	16	inarticulate	inarticulate	ADJ
ftr-461	161	17	,	,	PUNCT
ftr-461	161	18	unable	unable	ADJ
ftr-461	161	19	or	or	CCONJ
ftr-461	161	20	unwilling	unwilling	ADJ
ftr-461	161	21	to	to	PART
ftr-461	161	22	cooperate	cooperate	VERB
ftr-461	161	23	,	,	PUNCT
ftr-461	161	24	or	or	CCONJ
ftr-461	161	25	lacking	lack	VERB
ftr-461	161	26	the	the	DET
ftr-461	161	27	crucial	crucial	ADJ
ftr-461	161	28	information	information	NOUN
ftr-461	161	29	.	.	PUNCT
ftr-461	162	1	often	often	ADV
ftr-461	162	2	,	,	PUNCT
ftr-461	162	3	the	the	DET
ftr-461	162	4	client	client	NOUN
ftr-461	162	5	's	's	PART
ftr-461	162	6	ability	ability	NOUN
ftr-461	162	7	to	to	PART
ftr-461	162	8	substantiate	substantiate	VERB
ftr-461	162	9	the	the	DET
ftr-461	162	10	facts	fact	NOUN
ftr-461	162	11	raises	raise	VERB
ftr-461	162	12	questions	question	NOUN
ftr-461	162	13	.	.	PUNCT
ftr-461	163	1	once	once	SCONJ
ftr-461	163	2	the	the	DET
ftr-461	163	3	facts	fact	NOUN
ftr-461	163	4	are	be	AUX
ftr-461	163	5	ascertained	ascertain	VERB
ftr-461	163	6	,	,	PUNCT
ftr-461	163	7	the	the	DET
ftr-461	163	8	preparer	preparer	NOUN
ftr-461	163	9	must	must	AUX
ftr-461	163	10	determine	determine	VERB
ftr-461	163	11	how	how	SCONJ
ftr-461	163	12	the	the	DET
ftr-461	163	13	applicable	applicable	ADJ
ftr-461	163	14	law	law	NOUN
ftr-461	163	15	applies	apply	VERB
ftr-461	163	16	to	to	ADP
ftr-461	163	17	the	the	DET
ftr-461	163	18	facts	fact	NOUN
ftr-461	163	19	.	.	PUNCT
ftr-461	164	1	these	these	DET
ftr-461	164	2	factors	factor	NOUN
ftr-461	164	3	must	must	AUX
ftr-461	164	4	all	all	ADV
ftr-461	164	5	be	be	AUX
ftr-461	164	6	weighed	weigh	VERB
ftr-461	164	7	in	in	ADP
ftr-461	164	8	evaluating	evaluate	VERB
ftr-461	164	9	whether	whether	SCONJ
ftr-461	164	10	the	the	DET
ftr-461	164	11	return	return	NOUN
ftr-461	164	12	position	position	NOUN
ftr-461	164	13	has	have	VERB
ftr-461	164	14	a	a	DET
ftr-461	164	15	realistic	realistic	ADJ
ftr-461	164	16	possibility	possibility	NOUN
ftr-461	164	17	of	of	ADP
ftr-461	164	18	success	success	NOUN
ftr-461	164	19	on	on	ADP
ftr-461	164	20	the	the	DET
ftr-461	164	21	merits	merit	NOUN
ftr-461	164	22	,	,	PUNCT
ftr-461	164	23	yet	yet	CCONJ
ftr-461	164	24	the	the	DET
ftr-461	164	25	ability	ability	NOUN
ftr-461	164	26	to	to	PART
ftr-461	164	27	research	research	VERB
ftr-461	164	28	,	,	PUNCT
ftr-461	164	29	evaluate	evaluate	VERB
ftr-461	164	30	,	,	PUNCT
ftr-461	164	31	and	and	CCONJ
ftr-461	164	32	weigh	weigh	VERB
ftr-461	164	33	various	various	ADJ
ftr-461	164	34	legal	legal	ADJ
ftr-461	164	35	authorities	authority	NOUN
ftr-461	164	36	is	be	AUX
ftr-461	164	37	frequently	frequently	ADV
ftr-461	164	38	of	of	ADP
ftr-461	164	39	little	little	ADJ
ftr-461	164	40	help	help	NOUN
ftr-461	164	41	in	in	ADP
ftr-461	164	42	dealing	deal	VERB
ftr-461	164	43	with	with	ADP
ftr-461	164	44	them	they	PRON
ftr-461	164	45	.	.	PUNCT
ftr-461	165	1	furthermore	furthermore	ADV
ftr-461	165	2	,	,	PUNCT
ftr-461	165	3	how	how	SCONJ
ftr-461	165	4	the	the	DET
ftr-461	165	5	preparer	preparer	NOUN
ftr-461	165	6	deals	deal	VERB
ftr-461	165	7	with	with	ADP
ftr-461	165	8	a	a	DET
ftr-461	165	9	particular	particular	ADJ
ftr-461	165	10	client	client	NOUN
ftr-461	165	11	's	's	PART
ftr-461	165	12	tax	tax	NOUN
ftr-461	165	13	return	return	NOUN
ftr-461	165	14	depends	depend	VERB
ftr-461	165	15	in	in	ADP
ftr-461	165	16	large	large	ADJ
ftr-461	165	17	part	part	NOUN
ftr-461	165	18	on	on	ADP
ftr-461	165	19	the	the	DET
ftr-461	165	20	economics	economic	NOUN
ftr-461	165	21	of	of	ADP
ftr-461	165	22	the	the	DET
ftr-461	165	23	situation	situation	NOUN
ftr-461	165	24	and	and	CCONJ
ftr-461	165	25	the	the	DET
ftr-461	165	26	preparer	preparer	NOUN
ftr-461	165	27	's	's	PART
ftr-461	165	28	judgment	judgment	NOUN
ftr-461	165	29	about	about	ADP
ftr-461	165	30	the	the	DET
ftr-461	165	31	client	client	NOUN
ftr-461	165	32	.	.	PUNCT
ftr-461	166	1	what	what	PRON
ftr-461	166	2	then	then	ADV
ftr-461	166	3	can	can	AUX
ftr-461	166	4	be	be	AUX
ftr-461	166	5	said	say	VERB
ftr-461	166	6	about	about	ADP
ftr-461	166	7	such	such	ADJ
ftr-461	166	8	matters	matter	NOUN
ftr-461	166	9	by	by	ADP
ftr-461	166	10	way	way	NOUN
ftr-461	166	11	of	of	ADP
ftr-461	166	12	guidance	guidance	NOUN
ftr-461	166	13	?	?	PUNCT
ftr-461	167	1	iv	iv	X
ftr-461	167	2	.	.	PUNCT
ftr-461	167	3	diligence	diligence	NOUN
ftr-461	167	4	and	and	CCONJ
ftr-461	167	5	care	care	VERB
ftr-461	167	6	circular	circular	ADJ
ftr-461	167	7	230	230	NUM
ftr-461	167	8	,	,	PUNCT
ftr-461	167	9	the	the	DET
ftr-461	167	10	ethical	ethical	ADJ
ftr-461	167	11	precepts	precept	NOUN
ftr-461	167	12	governing	govern	VERB
ftr-461	167	13	cpas	cpa	NOUN
ftr-461	167	14	and	and	CCONJ
ftr-461	167	15	licensed	licensed	ADJ
ftr-461	167	16	lawyers	lawyer	NOUN
ftr-461	167	17	,	,	PUNCT
ftr-461	167	18	and	and	CCONJ
ftr-461	167	19	the	the	DET
ftr-461	167	20	principles	principle	NOUN
ftr-461	167	21	of	of	ADP
ftr-461	167	22	tort	tort	NOUN
ftr-461	167	23	and	and	CCONJ
ftr-461	167	24	contract	contract	NOUN
ftr-461	167	25	law	law	NOUN
ftr-461	167	26	provide	provide	VERB
ftr-461	167	27	guidance	guidance	NOUN
ftr-461	167	28	about	about	ADP
ftr-461	167	29	the	the	DET
ftr-461	167	30	degree	degree	NOUN
ftr-461	167	31	of	of	ADP
ftr-461	167	32	skill	skill	NOUN
ftr-461	167	33	,	,	PUNCT
ftr-461	167	34	care	care	NOUN
ftr-461	167	35	,	,	PUNCT
ftr-461	167	36	and	and	CCONJ
ftr-461	167	37	diligence	diligence	VERB
ftr-461	167	38	a	a	DET
ftr-461	167	39	preparer	preparer	NOUN
ftr-461	167	40	must	must	AUX
ftr-461	167	41	exercise	exercise	VERB
ftr-461	167	42	in	in	ADP
ftr-461	167	43	preparing	prepare	VERB
ftr-461	167	44	a	a	DET
ftr-461	167	45	return	return	NOUN
ftr-461	167	46	.	.	PUNCT
ftr-461	168	1	circular	circular	ADJ
ftr-461	168	2	230	230	NUM
ftr-461	168	3	requires	require	VERB
ftr-461	168	4	those	those	PRON
ftr-461	168	5	admitted	admit	VERB
ftr-461	168	6	to	to	ADP
ftr-461	168	7	practice	practice	VERB
ftr-461	168	8	before	before	ADP
ftr-461	168	9	the	the	DET
ftr-461	168	10	irs	irs	PROPN
ftr-461	168	11	to	to	PART
ftr-461	168	12	exercise	exercise	VERB
ftr-461	168	13	due	due	ADJ
ftr-461	168	14	diligence	diligence	NOUN
ftr-461	168	15	in	in	ADP
ftr-461	168	16	preparing	prepare	VERB
ftr-461	168	17	,	,	PUNCT
ftr-461	168	18	assisting	assisting	NOUN
ftr-461	168	19	,	,	PUNCT
ftr-461	168	20	approving	approve	VERB
ftr-461	168	21	,	,	PUNCT
ftr-461	168	22	and	and	CCONJ
ftr-461	168	23	filing	filing	NOUN
ftr-461	168	24	returns	return	NOUN
ftr-461	168	25	with	with	ADP
ftr-461	168	26	the	the	DET
ftr-461	168	27	irs.23	irs.23	PROPN
ftr-461	168	28	professionals	professional	NOUN
ftr-461	168	29	have	have	VERB
ftr-461	168	30	similar	similar	ADJ
ftr-461	168	31	duties	duty	NOUN
ftr-461	168	32	under	under	ADP
ftr-461	168	33	both	both	DET
ftr-461	168	34	tort	tort	NOUN
ftr-461	168	35	and	and	CCONJ
ftr-461	168	36	contract	contract	NOUN
ftr-461	168	37	principles	principle	NOUN
ftr-461	168	38	,	,	PUNCT
ftr-461	168	39	24	24	NUM
ftr-461	168	40	as	as	ADV
ftr-461	168	41	well	well	ADV
ftr-461	168	42	as	as	ADP
ftr-461	168	43	under	under	ADP
ftr-461	168	44	professional	professional	ADJ
ftr-461	168	45	ethical	ethical	ADJ
ftr-461	168	46	standards.2	standards.2	PROPN
ftr-461	168	47	-	-	PUNCT
ftr-461	168	48	y	y	NOUN
ftr-461	168	49	these	these	DET
ftr-461	168	50	standards	standard	NOUN
ftr-461	168	51	may	may	AUX
ftr-461	168	52	at	at	ADP
ftr-461	168	53	times	time	NOUN
ftr-461	168	54	diverge	diverge	VERB
ftr-461	168	55	in	in	ADP
ftr-461	168	56	practical	practical	ADJ
ftr-461	168	57	application	application	NOUN
ftr-461	168	58	,	,	PUNCT
ftr-461	168	59	given	give	VERB
ftr-461	168	60	their	their	PRON
ftr-461	168	61	varied	varied	ADJ
ftr-461	168	62	sources	source	NOUN
ftr-461	168	63	,	,	PUNCT
ftr-461	168	64	the	the	DET
ftr-461	168	65	parties	party	NOUN
ftr-461	168	66	called	call	VERB
ftr-461	168	67	upon	upon	SCONJ
ftr-461	168	68	to	to	PART
ftr-461	168	69	apply	apply	VERB
ftr-461	168	70	them	they	PRON
ftr-461	168	71	(	(	PUNCT
ftr-461	168	72	e.g.	e.g.	ADV
ftr-461	168	73	,	,	PUNCT
ftr-461	168	74	juries	jury	NOUN
ftr-461	168	75	,	,	PUNCT
ftr-461	168	76	judges	judge	NOUN
ftr-461	168	77	,	,	PUNCT
ftr-461	168	78	the	the	DET
ftr-461	168	79	irs	irs	PROPN
ftr-461	168	80	22	22	NUM
ftr-461	168	81	.	.	PUNCT
ftr-461	169	1	the	the	DET
ftr-461	169	2	report	report	NOUN
ftr-461	169	3	of	of	ADP
ftr-461	169	4	the	the	DET
ftr-461	169	5	special	special	ADJ
ftr-461	169	6	task	task	NOUN
ftr-461	169	7	force	force	NOUN
ftr-461	169	8	on	on	ADP
ftr-461	169	9	aba	aba	PROPN
ftr-461	169	10	formal	formal	ADJ
ftr-461	169	11	opinion	opinion	NOUN
ftr-461	169	12	352	352	NUM
ftr-461	169	13	states	state	VERB
ftr-461	169	14	that	that	SCONJ
ftr-461	169	15	"	"	PUNCT
ftr-461	169	16	[	[	X
ftr-461	169	17	o]rdinarily	o]rdinarily	ADV
ftr-461	169	18	,	,	PUNCT
ftr-461	169	19	there	there	PRON
ftr-461	169	20	would	would	AUX
ftr-461	169	21	be	be	AUX
ftr-461	169	22	some	some	DET
ftr-461	169	23	realistic	realistic	ADJ
ftr-461	169	24	possibility	possibility	NOUN
ftr-461	169	25	of	of	ADP
ftr-461	169	26	success	success	NOUN
ftr-461	169	27	where	where	SCONJ
ftr-461	169	28	the	the	DET
ftr-461	169	29	position	position	NOUN
ftr-461	169	30	is	be	AUX
ftr-461	169	31	supported	support	VERB
ftr-461	169	32	by	by	ADP
ftr-461	169	33	'	'	PUNCT
ftr-461	169	34	substantial	substantial	ADJ
ftr-461	169	35	authority	authority	NOUN
ftr-461	169	36	,	,	PUNCT
ftr-461	169	37	'	'	PUNCT
ftr-461	169	38	as	as	SCONJ
ftr-461	169	39	that	that	DET
ftr-461	169	40	term	term	NOUN
ftr-461	169	41	is	be	AUX
ftr-461	169	42	used	use	VERB
ftr-461	169	43	in	in	ADP
ftr-461	169	44	[	[	PUNCT
ftr-461	169	45	the	the	DET
ftr-461	169	46	substantial	substantial	ADJ
ftr-461	169	47	understatement	understatement	NOUN
ftr-461	169	48	rules	rule	NOUN
ftr-461	169	49	]	]	PUNCT
ftr-461	169	50	.	.	PUNCT
ftr-461	169	51	"	"	PUNCT
ftr-461	170	1	39	39	NUM
ftr-461	170	2	tax	tax	NOUN
ftr-461	170	3	law	law	NOUN
ftr-461	170	4	.	.	PUNCT
ftr-461	171	1	635	635	NUM
ftr-461	171	2	,	,	PUNCT
ftr-461	171	3	639	639	NUM
ftr-461	171	4	(	(	PUNCT
ftr-461	171	5	1986	1986	NUM
ftr-461	171	6	)	)	PUNCT
ftr-461	171	7	.	.	PUNCT
ftr-461	172	1	this	this	DET
ftr-461	172	2	statement	statement	NOUN
ftr-461	172	3	is	be	AUX
ftr-461	172	4	consistent	consistent	ADJ
ftr-461	172	5	with	with	ADP
ftr-461	172	6	the	the	DET
ftr-461	172	7	possibility	possibility	NOUN
ftr-461	172	8	that	that	SCONJ
ftr-461	172	9	a	a	DET
ftr-461	172	10	broader	broad	ADJ
ftr-461	172	11	range	range	NOUN
ftr-461	172	12	of	of	ADP
ftr-461	172	13	authorities	authority	NOUN
ftr-461	172	14	may	may	AUX
ftr-461	172	15	be	be	AUX
ftr-461	172	16	considered	consider	VERB
ftr-461	172	17	because	because	SCONJ
ftr-461	172	18	it	it	PRON
ftr-461	172	19	does	do	AUX
ftr-461	172	20	not	not	PART
ftr-461	172	21	indicate	indicate	VERB
ftr-461	172	22	that	that	DET
ftr-461	172	23	support	support	NOUN
ftr-461	172	24	by	by	ADP
ftr-461	172	25	substantial	substantial	ADJ
ftr-461	172	26	authority	authority	NOUN
ftr-461	172	27	is	be	AUX
ftr-461	172	28	essential	essential	ADJ
ftr-461	172	29	to	to	ADP
ftr-461	172	30	the	the	DET
ftr-461	172	31	conclusion	conclusion	NOUN
ftr-461	172	32	that	that	SCONJ
ftr-461	172	33	a	a	DET
ftr-461	172	34	realistic	realistic	ADJ
ftr-461	172	35	possibility	possibility	NOUN
ftr-461	172	36	of	of	ADP
ftr-461	172	37	success	success	NOUN
ftr-461	172	38	exists	exist	VERB
ftr-461	172	39	.	.	PUNCT
ftr-461	173	1	23	23	NUM
ftr-461	173	2	.	.	X
ftr-461	174	1	circular	circular	ADJ
ftr-461	174	2	230	230	NUM
ftr-461	174	3	,	,	PUNCT
ftr-461	174	4	supra	supra	ADJ
ftr-461	174	5	note	note	NOUN
ftr-461	174	6	1	1	NUM
ftr-461	174	7	,	,	PUNCT
ftr-461	174	8	§	§	PROPN
ftr-461	174	9	10.22	10.22	NUM
ftr-461	174	10	.	.	PUNCT
ftr-461	174	11	24	24	NUM
ftr-461	174	12	.	.	PUNCT
ftr-461	175	1	see	see	VERB
ftr-461	175	2	wolfman	wolfman	PROPN
ftr-461	175	3	et	et	PROPN
ftr-461	175	4	al	al	PROPN
ftr-461	175	5	.	.	PROPN
ftr-461	175	6	,	,	PUNCT
ftr-461	175	7	supra	supra	PROPN
ftr-461	175	8	note	note	NOUN
ftr-461	175	9	5	5	NUM
ftr-461	175	10	.	.	PUNCT
ftr-461	176	1	ch	ch	NOUN
ftr-461	176	2	.	.	PROPN
ftr-461	176	3	6	6	NUM
ftr-461	176	4	.	.	X
ftr-461	176	5	25	25	NUM
ftr-461	176	6	.	.	PUNCT
ftr-461	177	1	see	see	VERB
ftr-461	177	2	,	,	PUNCT
ftr-461	177	3	e.g.	e.g.	ADV
ftr-461	177	4	,	,	PUNCT
ftr-461	177	5	model	model	NOUN
ftr-461	177	6	rules	rule	NOUN
ftr-461	177	7	of	of	ADP
ftr-461	177	8	professional	professional	ADJ
ftr-461	177	9	conduct	conduct	NOUN
ftr-461	177	10	.	.	PUNCT
ftr-461	178	1	rules	rule	VERB
ftr-461	178	2	1.1	1.1	NUM
ftr-461	178	3	and	and	CCONJ
ftr-461	178	4	1.3	1.3	NUM
ftr-461	178	5	(	(	PUNCT
ftr-461	178	6	1994	1994	NUM
ftr-461	178	7	)	)	PUNCT
ftr-461	178	8	,	,	PUNCT
ftr-461	178	9	aicpa	aicpa	VERB
ftr-461	178	10	code	code	NOUN
ftr-461	178	11	of	of	ADP
ftr-461	178	12	professional	professional	ADJ
ftr-461	178	13	conduct	conduct	NOUN
ftr-461	178	14	,	,	PUNCT
ftr-461	178	15	rule	rule	NOUN
ftr-461	178	16	201	201	NUM
ftr-461	178	17	(	(	PUNCT
ftr-461	178	18	am	am	NOUN
ftr-461	178	19	.	.	PUNCT
ftr-461	178	20	inst	inst	PROPN
ftr-461	178	21	.	.	PROPN
ftr-461	178	22	of	of	ADP
ftr-461	178	23	certified	certified	ADJ
ftr-461	178	24	pub	pub	NOUN
ftr-461	178	25	.	.	PUNCT
ftr-461	179	1	accountants	accountant	NOUN
ftr-461	179	2	1988	1988	NUM
ftr-461	179	3	)	)	PUNCT
ftr-461	179	4	.	.	PUNCT
ftr-461	180	1	19961	19961	NUM
ftr-461	180	2	florida	florida	PROPN
ftr-461	180	3	tax	tax	NOUN
ftr-461	180	4	review	review	NOUN
ftr-461	180	5	director	director	NOUN
ftr-461	180	6	of	of	ADP
ftr-461	180	7	practice	practice	NOUN
ftr-461	180	8	,	,	PUNCT
ftr-461	180	9	aicpa	aicpa	VERB
ftr-461	180	10	,	,	PUNCT
ftr-461	180	11	and	and	CCONJ
ftr-461	180	12	state	state	NOUN
ftr-461	180	13	licensing	licensing	NOUN
ftr-461	180	14	authorities	authority	NOUN
ftr-461	180	15	)	)	PUNCT
ftr-461	180	16	,	,	PUNCT
ftr-461	180	17	and	and	CCONJ
ftr-461	180	18	the	the	DET
ftr-461	180	19	kinds	kind	NOUN
ftr-461	180	20	of	of	ADP
ftr-461	180	21	penalties	penalty	NOUN
ftr-461	180	22	or	or	CCONJ
ftr-461	180	23	other	other	ADJ
ftr-461	180	24	costs	cost	NOUN
ftr-461	180	25	occasioned	occasion	VERB
ftr-461	180	26	by	by	ADP
ftr-461	180	27	their	their	PRON
ftr-461	180	28	breach	breach	NOUN
ftr-461	180	29	.	.	PUNCT
ftr-461	181	1	nonetheless	nonetheless	ADV
ftr-461	181	2	,	,	PUNCT
ftr-461	181	3	the	the	DET
ftr-461	181	4	proper	proper	ADJ
ftr-461	181	5	level	level	NOUN
ftr-461	181	6	of	of	ADP
ftr-461	181	7	practitioner	practitioner	NOUN
ftr-461	181	8	skill	skill	NOUN
ftr-461	181	9	,	,	PUNCT
ftr-461	181	10	care	care	NOUN
ftr-461	181	11	,	,	PUNCT
ftr-461	181	12	and	and	CCONJ
ftr-461	181	13	diligence	diligence	NOUN
ftr-461	181	14	is	be	AUX
ftr-461	181	15	measured	measure	VERB
ftr-461	181	16	in	in	ADP
ftr-461	181	17	such	such	ADJ
ftr-461	181	18	terms	term	NOUN
ftr-461	181	19	.	.	PUNCT
ftr-461	182	1	clearly	clearly	ADV
ftr-461	182	2	,	,	PUNCT
ftr-461	182	3	the	the	DET
ftr-461	182	4	preparer	preparer	NOUN
ftr-461	182	5	is	be	AUX
ftr-461	182	6	not	not	PART
ftr-461	182	7	required	require	VERB
ftr-461	182	8	to	to	PART
ftr-461	182	9	guarantee	guarantee	VERB
ftr-461	182	10	every	every	DET
ftr-461	182	11	fact	fact	NOUN
ftr-461	182	12	underlying	underlie	VERB
ftr-461	182	13	the	the	DET
ftr-461	182	14	return	return	NOUN
ftr-461	182	15	or	or	CCONJ
ftr-461	182	16	to	to	PART
ftr-461	182	17	audit	audit	VERB
ftr-461	182	18	the	the	DET
ftr-461	182	19	taxpayer	taxpayer	NOUN
ftr-461	182	20	's	's	PART
ftr-461	182	21	records.26	records.26	NOUN
ftr-461	182	22	this	this	PRON
ftr-461	182	23	would	would	AUX
ftr-461	182	24	not	not	PART
ftr-461	182	25	be	be	AUX
ftr-461	182	26	economical	economical	ADJ
ftr-461	182	27	or	or	CCONJ
ftr-461	182	28	,	,	PUNCT
ftr-461	182	29	in	in	ADP
ftr-461	182	30	some	some	DET
ftr-461	182	31	cases	case	NOUN
ftr-461	182	32	,	,	PUNCT
ftr-461	182	33	possible	possible	ADJ
ftr-461	182	34	.	.	PUNCT
ftr-461	183	1	on	on	ADP
ftr-461	183	2	the	the	DET
ftr-461	183	3	other	other	ADJ
ftr-461	183	4	hand	hand	NOUN
ftr-461	183	5	,	,	PUNCT
ftr-461	183	6	the	the	DET
ftr-461	183	7	preparer	preparer	NOUN
ftr-461	183	8	should	should	AUX
ftr-461	183	9	make	make	VERB
ftr-461	183	10	a	a	DET
ftr-461	183	11	reasonable	reasonable	ADJ
ftr-461	183	12	effort	effort	NOUN
ftr-461	183	13	to	to	PART
ftr-461	183	14	obtain	obtain	VERB
ftr-461	183	15	all	all	DET
ftr-461	183	16	relevant	relevant	ADJ
ftr-461	183	17	information	information	NOUN
ftr-461	183	18	from	from	ADP
ftr-461	183	19	the	the	DET
ftr-461	183	20	taxpayer	taxpayer	NOUN
ftr-461	183	21	.	.	PUNCT
ftr-461	184	1	prior	prior	ADJ
ftr-461	184	2	years	year	NOUN
ftr-461	184	3	'	'	PART
ftr-461	184	4	returns	return	NOUN
ftr-461	184	5	should	should	AUX
ftr-461	184	6	be	be	AUX
ftr-461	184	7	reviewed	review	VERB
ftr-461	184	8	,	,	PUNCT
ftr-461	184	9	where	where	SCONJ
ftr-461	184	10	appropriate	appropriate	ADJ
ftr-461	184	11	,	,	PUNCT
ftr-461	184	12	because	because	SCONJ
ftr-461	184	13	they	they	PRON
ftr-461	184	14	may	may	AUX
ftr-461	184	15	be	be	AUX
ftr-461	184	16	helpful	helpful	ADJ
ftr-461	184	17	in	in	ADP
ftr-461	184	18	avoiding	avoid	VERB
ftr-461	184	19	omissions	omission	NOUN
ftr-461	184	20	or	or	CCONJ
ftr-461	184	21	duplications	duplication	NOUN
ftr-461	184	22	of	of	ADP
ftr-461	184	23	items	item	NOUN
ftr-461	184	24	and	and	CCONJ
ftr-461	184	25	may	may	AUX
ftr-461	184	26	provide	provide	VERB
ftr-461	184	27	a	a	DET
ftr-461	184	28	basis	basis	NOUN
ftr-461	184	29	for	for	ADP
ftr-461	184	30	the	the	DET
ftr-461	184	31	treatment	treatment	NOUN
ftr-461	184	32	of	of	ADP
ftr-461	184	33	similar	similar	ADJ
ftr-461	184	34	or	or	CCONJ
ftr-461	184	35	related	related	ADJ
ftr-461	184	36	items	item	NOUN
ftr-461	184	37	in	in	ADP
ftr-461	184	38	the	the	DET
ftr-461	184	39	current	current	ADJ
ftr-461	184	40	return.27	return.27	NOUN
ftr-461	184	41	in	in	ADP
ftr-461	184	42	gathering	gather	VERB
ftr-461	184	43	information	information	NOUN
ftr-461	184	44	,	,	PUNCT
ftr-461	184	45	the	the	DET
ftr-461	184	46	preparer	preparer	NOUN
ftr-461	184	47	may	may	AUX
ftr-461	184	48	in	in	ADP
ftr-461	184	49	good	good	ADJ
ftr-461	184	50	faith	faith	NOUN
ftr-461	184	51	rely	rely	VERB
ftr-461	184	52	on	on	ADP
ftr-461	184	53	information	information	NOUN
ftr-461	184	54	provided	provide	VERB
ftr-461	184	55	by	by	ADP
ftr-461	184	56	the	the	DET
ftr-461	184	57	taxpayer	taxpayer	NOUN
ftr-461	184	58	or	or	CCONJ
ftr-461	184	59	third	third	ADJ
ftr-461	184	60	parties.28	parties.28	NOUN
ftr-461	184	61	however	however	ADV
ftr-461	184	62	,	,	PUNCT
ftr-461	184	63	the	the	DET
ftr-461	184	64	preparer	preparer	NOUN
ftr-461	184	65	can	can	AUX
ftr-461	184	66	not	not	PART
ftr-461	184	67	rely	rely	VERB
ftr-461	184	68	on	on	ADP
ftr-461	184	69	information	information	NOUN
ftr-461	184	70	that	that	PRON
ftr-461	184	71	appears	appear	VERB
ftr-461	184	72	either	either	CCONJ
ftr-461	184	73	on	on	ADP
ftr-461	184	74	its	its	PRON
ftr-461	184	75	face	face	NOUN
ftr-461	184	76	or	or	CCONJ
ftr-461	184	77	from	from	ADP
ftr-461	184	78	other	other	ADJ
ftr-461	184	79	facts	fact	NOUN
ftr-461	184	80	known	know	VERB
ftr-461	184	81	to	to	ADP
ftr-461	184	82	the	the	DET
ftr-461	184	83	preparer	preparer	NOUN
ftr-461	184	84	to	to	PART
ftr-461	184	85	be	be	AUX
ftr-461	184	86	incorrect	incorrect	ADJ
ftr-461	184	87	,	,	PUNCT
ftr-461	184	88	incomplete	incomplete	ADJ
ftr-461	184	89	,	,	PUNCT
ftr-461	184	90	or	or	CCONJ
ftr-461	184	91	inconsistent	inconsistent	ADJ
ftr-461	184	92	.	.	PUNCT
ftr-461	185	1	in	in	ADP
ftr-461	185	2	such	such	ADJ
ftr-461	185	3	cases	case	NOUN
ftr-461	185	4	,	,	PUNCT
ftr-461	185	5	the	the	DET
ftr-461	185	6	preparer	preparer	NOUN
ftr-461	185	7	must	must	AUX
ftr-461	185	8	make	make	VERB
ftr-461	185	9	whatever	whatever	DET
ftr-461	185	10	further	further	ADJ
ftr-461	185	11	inquiry	inquiry	NOUN
ftr-461	185	12	seems	seem	VERB
ftr-461	185	13	reasonable	reasonable	ADJ
ftr-461	185	14	under	under	ADP
ftr-461	185	15	the	the	DET
ftr-461	185	16	circumstances.29	circumstances.29	NOUN
ftr-461	185	17	reasonable	reasonable	ADJ
ftr-461	185	18	efforts	effort	NOUN
ftr-461	185	19	should	should	AUX
ftr-461	185	20	be	be	AUX
ftr-461	185	21	made	make	VERB
ftr-461	185	22	to	to	PART
ftr-461	185	23	confirm	confirm	VERB
ftr-461	185	24	the	the	DET
ftr-461	185	25	adequacy	adequacy	NOUN
ftr-461	185	26	of	of	ADP
ftr-461	185	27	the	the	DET
ftr-461	185	28	taxpayer	taxpayer	NOUN
ftr-461	185	29	's	's	PART
ftr-461	185	30	record	record	NOUN
ftr-461	185	31	-	-	PUNCT
ftr-461	185	32	keeping	keep	VERB
ftr-461	185	33	procedures	procedure	NOUN
ftr-461	185	34	and	and	CCONJ
ftr-461	185	35	inquire	inquire	VERB
ftr-461	185	36	about	about	ADP
ftr-461	185	37	the	the	DET
ftr-461	185	38	adequacy	adequacy	NOUN
ftr-461	185	39	of	of	ADP
ftr-461	185	40	substantiation	substantiation	NOUN
ftr-461	185	41	where	where	SCONJ
ftr-461	185	42	substantiation	substantiation	NOUN
ftr-461	185	43	of	of	ADP
ftr-461	185	44	return	return	NOUN
ftr-461	185	45	items	item	NOUN
ftr-461	185	46	is	be	AUX
ftr-461	185	47	an	an	DET
ftr-461	185	48	issue	issue	NOUN
ftr-461	185	49	.	.	PUNCT
ftr-461	186	1	in	in	ADP
ftr-461	186	2	most	most	ADJ
ftr-461	186	3	cases	case	NOUN
ftr-461	186	4	,	,	PUNCT
ftr-461	186	5	it	it	PRON
ftr-461	186	6	is	be	AUX
ftr-461	186	7	probably	probably	ADV
ftr-461	186	8	sufficient	sufficient	ADJ
ftr-461	186	9	if	if	SCONJ
ftr-461	186	10	,	,	PUNCT
ftr-461	186	11	in	in	ADP
ftr-461	186	12	response	response	NOUN
ftr-461	186	13	to	to	ADP
ftr-461	186	14	such	such	DET
ftr-461	186	15	an	an	DET
ftr-461	186	16	inquiry	inquiry	NOUN
ftr-461	186	17	,	,	PUNCT
ftr-461	186	18	the	the	DET
ftr-461	186	19	taxpayer	taxpayer	NOUN
ftr-461	186	20	represents	represent	VERB
ftr-461	186	21	that	that	SCONJ
ftr-461	186	22	adequate	adequate	ADJ
ftr-461	186	23	records	record	NOUN
ftr-461	186	24	or	or	CCONJ
ftr-461	186	25	other	other	ADJ
ftr-461	186	26	kinds	kind	NOUN
ftr-461	186	27	of	of	ADP
ftr-461	186	28	sufficient	sufficient	ADJ
ftr-461	186	29	evidence	evidence	NOUN
ftr-461	186	30	exist.30	exist.30	VERB
ftr-461	186	31	other	other	ADJ
ftr-461	186	32	facts	fact	NOUN
ftr-461	186	33	or	or	CCONJ
ftr-461	186	34	the	the	DET
ftr-461	186	35	nature	nature	NOUN
ftr-461	186	36	of	of	ADP
ftr-461	186	37	the	the	DET
ftr-461	186	38	taxpayer	taxpayer	NOUN
ftr-461	186	39	's	's	PART
ftr-461	186	40	response	response	NOUN
ftr-461	186	41	may	may	AUX
ftr-461	186	42	,	,	PUNCT
ftr-461	186	43	however	however	ADV
ftr-461	186	44	,	,	PUNCT
ftr-461	186	45	indicate	indicate	VERB
ftr-461	186	46	that	that	SCONJ
ftr-461	186	47	further	further	ADJ
ftr-461	186	48	inquiry	inquiry	NOUN
ftr-461	186	49	is	be	AUX
ftr-461	186	50	necessary	necessary	ADJ
ftr-461	186	51	.	.	PUNCT
ftr-461	187	1	for	for	ADP
ftr-461	187	2	example	example	NOUN
ftr-461	187	3	,	,	PUNCT
ftr-461	187	4	if	if	SCONJ
ftr-461	187	5	a	a	DET
ftr-461	187	6	taxpayer	taxpayer	NOUN
ftr-461	187	7	residing	reside	VERB
ftr-461	187	8	in	in	ADP
ftr-461	187	9	a	a	DET
ftr-461	187	10	suburban	suburban	ADJ
ftr-461	187	11	area	area	NOUN
ftr-461	187	12	tells	tell	VERB
ftr-461	187	13	the	the	DET
ftr-461	187	14	preparer	preparer	NOUN
ftr-461	187	15	that	that	SCONJ
ftr-461	187	16	all	all	DET
ftr-461	187	17	automobile	automobile	NOUN
ftr-461	187	18	use	use	NOUN
ftr-461	187	19	is	be	AUX
ftr-461	187	20	business	business	NOUN
ftr-461	187	21	-	-	PUNCT
ftr-461	187	22	related	relate	VERB
ftr-461	187	23	and	and	CCONJ
ftr-461	187	24	claims	claim	VERB
ftr-461	187	25	to	to	PART
ftr-461	187	26	have	have	VERB
ftr-461	187	27	adequate	adequate	ADJ
ftr-461	187	28	records	record	NOUN
ftr-461	187	29	to	to	PART
ftr-461	187	30	support	support	VERB
ftr-461	187	31	the	the	DET
ftr-461	187	32	claim	claim	NOUN
ftr-461	187	33	,	,	PUNCT
ftr-461	187	34	the	the	DET
ftr-461	187	35	preparer	preparer	NOUN
ftr-461	187	36	should	should	AUX
ftr-461	187	37	probably	probably	ADV
ftr-461	187	38	pursue	pursue	VERB
ftr-461	187	39	the	the	DET
ftr-461	187	40	issue	issue	NOUN
ftr-461	187	41	further	far	ADV
ftr-461	187	42	.	.	PUNCT
ftr-461	188	1	also	also	ADV
ftr-461	188	2	,	,	PUNCT
ftr-461	188	3	if	if	SCONJ
ftr-461	188	4	the	the	DET
ftr-461	188	5	preparer	preparer	NOUN
ftr-461	188	6	knows	know	VERB
ftr-461	188	7	that	that	SCONJ
ftr-461	188	8	the	the	DET
ftr-461	188	9	taxpayer	taxpayer	NOUN
ftr-461	188	10	could	could	AUX
ftr-461	188	11	not	not	PART
ftr-461	188	12	substantiate	substantiate	VERB
ftr-461	188	13	similar	similar	ADJ
ftr-461	188	14	deductions	deduction	NOUN
ftr-461	188	15	when	when	SCONJ
ftr-461	188	16	audited	audit	VERB
ftr-461	188	17	for	for	ADP
ftr-461	188	18	a	a	DET
ftr-461	188	19	prior	prior	ADJ
ftr-461	188	20	tax	tax	NOUN
ftr-461	188	21	year	year	NOUN
ftr-461	188	22	,	,	PUNCT
ftr-461	188	23	the	the	DET
ftr-461	188	24	preparer	preparer	NOUN
ftr-461	188	25	may	may	AUX
ftr-461	188	26	have	have	VERB
ftr-461	188	27	a	a	DET
ftr-461	188	28	duty	duty	NOUN
ftr-461	188	29	to	to	PART
ftr-461	188	30	explore	explore	VERB
ftr-461	188	31	the	the	DET
ftr-461	188	32	matter	matter	NOUN
ftr-461	188	33	further	far	ADV
ftr-461	188	34	,	,	PUNCT
ftr-461	188	35	despite	despite	SCONJ
ftr-461	188	36	the	the	DET
ftr-461	188	37	taxpayer	taxpayer	NOUN
ftr-461	188	38	's	's	PART
ftr-461	188	39	statement	statement	NOUN
ftr-461	188	40	that	that	SCONJ
ftr-461	188	41	he	he	PRON
ftr-461	188	42	has	have	AUX
ftr-461	188	43	sufficient	sufficient	ADJ
ftr-461	188	44	records.3	records.3	NOUN
ftr-461	188	45	'	'	PUNCT
ftr-461	188	46	26	26	NUM
ftr-461	188	47	.	.	PUNCT
ftr-461	189	1	see	see	VERB
ftr-461	189	2	regs	reg	NOUN
ftr-461	189	3	.	.	PUNCT
ftr-461	190	1	§	§	PROPN
ftr-461	190	2	1.6694	1.6694	NUM
ftr-461	190	3	-	-	PUNCT
ftr-461	190	4	1(e)(1	1(e)(1	NUM
ftr-461	190	5	)	)	PUNCT
ftr-461	190	6	.	.	PUNCT
ftr-461	191	1	27	27	NUM
ftr-461	191	2	.	.	PUNCT
ftr-461	192	1	certain	certain	ADJ
ftr-461	192	2	procedural	procedural	ADJ
ftr-461	192	3	aspects	aspect	NOUN
ftr-461	192	4	of	of	ADP
ftr-461	192	5	preparing	prepare	VERB
ftr-461	192	6	returns	return	NOUN
ftr-461	192	7	,	,	PUNCT
ftr-461	192	8	statement	statement	NOUN
ftr-461	192	9	on	on	ADP
ftr-461	192	10	responsibilities	responsibility	NOUN
ftr-461	192	11	in	in	ADP
ftr-461	192	12	tax	tax	NOUN
ftr-461	192	13	practice	practice	NOUN
ftr-461	192	14	no	no	NOUN
ftr-461	192	15	.	.	NOUN
ftr-461	192	16	3	3	NUM
ftr-461	192	17	,	,	PUNCT
ftr-461	192	18	§	§	PROPN
ftr-461	192	19	.09	.09	NUM
ftr-461	192	20	(	(	PUNCT
ftr-461	192	21	am	am	PROPN
ftr-461	192	22	.	.	PUNCT
ftr-461	192	23	inst	inst	PROPN
ftr-461	192	24	.	.	PROPN
ftr-461	193	1	of	of	ADP
ftr-461	193	2	certified	certified	ADJ
ftr-461	193	3	pub	pub	NOUN
ftr-461	193	4	.	.	PUNCT
ftr-461	194	1	accountants	accountant	NOUN
ftr-461	194	2	rev	rev	VERB
ftr-461	194	3	.	.	PROPN
ftr-461	194	4	1991	1991	NUM
ftr-461	194	5	)	)	PUNCT
ftr-461	194	6	.	.	PUNCT
ftr-461	195	1	the	the	DET
ftr-461	195	2	professional	professional	NOUN
ftr-461	195	3	's	's	PART
ftr-461	195	4	response	response	NOUN
ftr-461	195	5	to	to	ADP
ftr-461	195	6	the	the	DET
ftr-461	195	7	discovery	discovery	NOUN
ftr-461	195	8	of	of	ADP
ftr-461	195	9	errors	error	NOUN
ftr-461	195	10	on	on	ADP
ftr-461	195	11	prior	prior	ADJ
ftr-461	195	12	returns	return	NOUN
ftr-461	195	13	is	be	AUX
ftr-461	195	14	discussed	discuss	VERB
ftr-461	195	15	below	below	ADV
ftr-461	195	16	.	.	PUNCT
ftr-461	196	1	28	28	NUM
ftr-461	196	2	.	.	PUNCT
ftr-461	197	1	see	see	VERB
ftr-461	197	2	regs	reg	NOUN
ftr-461	197	3	.	.	PUNCT
ftr-461	198	1	§	§	PROPN
ftr-461	198	2	1.6694	1.6694	NUM
ftr-461	198	3	-	-	PUNCT
ftr-461	198	4	i(e)(1	i(e)(1	NOUN
ftr-461	198	5	)	)	PUNCT
ftr-461	198	6	;	;	PUNCT
ftr-461	198	7	circular	circular	ADJ
ftr-461	198	8	230	230	NUM
ftr-461	198	9	,	,	PUNCT
ftr-461	198	10	supra	supra	ADJ
ftr-461	198	11	note	note	NOUN
ftr-461	198	12	1	1	NUM
ftr-461	198	13	,	,	PUNCT
ftr-461	198	14	§	§	NOUN
ftr-461	198	15	10.34(a)(3	10.34(a)(3	NUM
ftr-461	198	16	)	)	PUNCT
ftr-461	198	17	.	.	PUNCT
ftr-461	199	1	both	both	PRON
ftr-461	199	2	of	of	ADP
ftr-461	199	3	these	these	DET
ftr-461	199	4	regulations	regulation	NOUN
ftr-461	199	5	only	only	ADV
ftr-461	199	6	mention	mention	VERB
ftr-461	199	7	relying	rely	VERB
ftr-461	199	8	on	on	ADP
ftr-461	199	9	information	information	NOUN
ftr-461	199	10	provided	provide	VERB
ftr-461	199	11	by	by	ADP
ftr-461	199	12	the	the	DET
ftr-461	199	13	taxpayer	taxpayer	NOUN
ftr-461	199	14	.	.	PUNCT
ftr-461	200	1	it	it	PRON
ftr-461	200	2	seems	seem	VERB
ftr-461	200	3	clear	clear	ADJ
ftr-461	200	4	that	that	SCONJ
ftr-461	200	5	in	in	ADP
ftr-461	200	6	appropriate	appropriate	ADJ
ftr-461	200	7	circumstances	circumstance	NOUN
ftr-461	200	8	,	,	PUNCT
ftr-461	200	9	however	however	ADV
ftr-461	200	10	,	,	PUNCT
ftr-461	200	11	the	the	DET
ftr-461	200	12	preparer	preparer	NOUN
ftr-461	200	13	should	should	AUX
ftr-461	200	14	be	be	AUX
ftr-461	200	15	able	able	ADJ
ftr-461	200	16	in	in	ADP
ftr-461	200	17	good	good	ADJ
ftr-461	200	18	faith	faith	NOUN
ftr-461	200	19	to	to	PART
ftr-461	200	20	rely	rely	VERB
ftr-461	200	21	on	on	ADP
ftr-461	200	22	information	information	NOUN
ftr-461	200	23	provided	provide	VERB
ftr-461	200	24	by	by	ADP
ftr-461	200	25	third	third	ADJ
ftr-461	200	26	parties	party	NOUN
ftr-461	200	27	.	.	PUNCT
ftr-461	201	1	29	29	NUM
ftr-461	201	2	.	.	PUNCT
ftr-461	201	3	regs	regs	PROPN
ftr-461	201	4	.	.	PUNCT
ftr-461	202	1	§	§	PROPN
ftr-461	202	2	1.6694	1.6694	NUM
ftr-461	202	3	-	-	PUNCT
ftr-461	202	4	1(e)(1	1(e)(1	NUM
ftr-461	202	5	)	)	PUNCT
ftr-461	202	6	;	;	PUNCT
ftr-461	202	7	circular	circular	ADJ
ftr-461	202	8	230	230	NUM
ftr-461	202	9	,	,	PUNCT
ftr-461	202	10	supra	supra	ADJ
ftr-461	202	11	note	note	NOUN
ftr-461	202	12	1	1	NUM
ftr-461	202	13	,	,	PUNCT
ftr-461	202	14	§	§	NOUN
ftr-461	202	15	10.34(a)(3	10.34(a)(3	NUM
ftr-461	202	16	)	)	PUNCT
ftr-461	202	17	.	.	PUNCT
ftr-461	203	1	30	30	NUM
ftr-461	203	2	.	.	PUNCT
ftr-461	203	3	regs	regs	PROPN
ftr-461	203	4	.	.	PUNCT
ftr-461	204	1	§	§	PROPN
ftr-461	204	2	1.6694	1.6694	NUM
ftr-461	204	3	-	-	PUNCT
ftr-461	204	4	1(e)(1	1(e)(1	NUM
ftr-461	204	5	)	)	PUNCT
ftr-461	204	6	,	,	PUNCT
ftr-461	204	7	(	(	PUNCT
ftr-461	204	8	2	2	X
ftr-461	204	9	)	)	PUNCT
ftr-461	204	10	ex	ex	NOUN
ftr-461	204	11	.	.	PROPN
ftr-461	204	12	see	see	AUX
ftr-461	204	13	rev	rev	PROPN
ftr-461	204	14	.	.	PROPN
ftr-461	204	15	rul	rul	PROPN
ftr-461	204	16	.	.	PUNCT
ftr-461	204	17	80	80	NUM
ftr-461	204	18	-	-	SYM
ftr-461	204	19	266	266	NUM
ftr-461	204	20	,	,	PUNCT
ftr-461	204	21	1980	1980	NUM
ftr-461	204	22	-	-	SYM
ftr-461	204	23	2	2	NUM
ftr-461	204	24	c.b	c.b	PROPN
ftr-461	204	25	.	.	PROPN
ftr-461	204	26	378	378	NUM
ftr-461	204	27	(	(	PUNCT
ftr-461	204	28	negligence	negligence	NOUN
ftr-461	204	29	penalty	penalty	NOUN
ftr-461	204	30	applies	apply	VERB
ftr-461	204	31	to	to	PART
ftr-461	204	32	preparer	preparer	VERB
ftr-461	204	33	who	who	PRON
ftr-461	204	34	fails	fail	VERB
ftr-461	204	35	to	to	PART
ftr-461	204	36	ask	ask	VERB
ftr-461	204	37	whether	whether	SCONJ
ftr-461	204	38	taxpayer	taxpayer	NOUN
ftr-461	204	39	has	have	VERB
ftr-461	204	40	sufficient	sufficient	ADJ
ftr-461	204	41	records	record	NOUN
ftr-461	204	42	to	to	PART
ftr-461	204	43	satisfy	satisfy	VERB
ftr-461	204	44	§	§	PROPN
ftr-461	204	45	274(d	274(d	PROPN
ftr-461	204	46	)	)	PUNCT
ftr-461	204	47	substantiation	substantiation	NOUN
ftr-461	204	48	requirements	requirement	NOUN
ftr-461	204	49	for	for	ADP
ftr-461	204	50	travel	travel	NOUN
ftr-461	204	51	and	and	CCONJ
ftr-461	204	52	entertainment	entertainment	NOUN
ftr-461	204	53	expenses	expense	NOUN
ftr-461	204	54	deducted	deduct	VERB
ftr-461	204	55	on	on	ADP
ftr-461	204	56	return	return	NOUN
ftr-461	204	57	and	and	CCONJ
ftr-461	204	58	fails	fail	VERB
ftr-461	204	59	to	to	PART
ftr-461	204	60	show	show	VERB
ftr-461	204	61	adequate	adequate	ADJ
ftr-461	204	62	normal	normal	ADJ
ftr-461	204	63	office	office	NOUN
ftr-461	204	64	practices	practice	NOUN
ftr-461	204	65	)	)	PUNCT
ftr-461	204	66	.	.	PUNCT
ftr-461	205	1	31	31	NUM
ftr-461	205	2	.	.	PUNCT
ftr-461	206	1	rev	rev	PROPN
ftr-461	206	2	.	.	PUNCT
ftr-461	207	1	rul	rul	PROPN
ftr-461	207	2	.	.	PUNCT
ftr-461	207	3	80	80	NUM
ftr-461	207	4	-	-	SYM
ftr-461	207	5	266	266	NUM
ftr-461	207	6	,	,	PUNCT
ftr-461	207	7	1980	1980	NUM
ftr-461	207	8	-	-	SYM
ftr-461	207	9	2	2	NUM
ftr-461	207	10	c.b	c.b	PROPN
ftr-461	207	11	.	.	PROPN
ftr-461	207	12	378	378	NUM
ftr-461	207	13	(	(	PUNCT
ftr-461	207	14	indicating	indicate	VERB
ftr-461	207	15	such	such	DET
ftr-461	207	16	a	a	DET
ftr-461	207	17	duty	duty	NOUN
ftr-461	207	18	)	)	PUNCT
ftr-461	207	19	.	.	PUNCT
ftr-461	208	1	[	[	X
ftr-461	208	2	vol	vol	NOUN
ftr-461	208	3	3:3	3:3	NUM
ftr-461	208	4	conunentary	conunentary	NOUN
ftr-461	208	5	on	on	ADP
ftr-461	208	6	return	return	NOUN
ftr-461	208	7	preparer	preparer	NOUN
ftr-461	208	8	obligations	obligation	NOUN
ftr-461	208	9	the	the	DET
ftr-461	208	10	preparer	preparer	NOUN
ftr-461	208	11	should	should	AUX
ftr-461	208	12	make	make	VERB
ftr-461	208	13	a	a	DET
ftr-461	208	14	reasonable	reasonable	ADJ
ftr-461	208	15	effort	effort	NOUN
ftr-461	208	16	to	to	PART
ftr-461	208	17	obtain	obtain	VERB
ftr-461	208	18	from	from	ADP
ftr-461	208	19	the	the	DET
ftr-461	208	20	taxpayer	taxpayer	NOUN
ftr-461	208	21	appropriate	appropriate	ADJ
ftr-461	208	22	answers	answer	NOUN
ftr-461	208	23	to	to	ADP
ftr-461	208	24	all	all	DET
ftr-461	208	25	questions	question	NOUN
ftr-461	208	26	on	on	ADP
ftr-461	208	27	the	the	DET
ftr-461	208	28	return	return	NOUN
ftr-461	208	29	that	that	PRON
ftr-461	208	30	apply	apply	VERB
ftr-461	208	31	to	to	ADP
ftr-461	208	32	the	the	DET
ftr-461	208	33	taxpayer	taxpayer	NOUN
ftr-461	208	34	.	.	PUNCT
ftr-461	209	1	reasonable	reasonable	ADJ
ftr-461	209	2	grounds	ground	NOUN
ftr-461	209	3	may	may	AUX
ftr-461	209	4	exist	exist	VERB
ftr-461	209	5	for	for	ADP
ftr-461	209	6	the	the	DET
ftr-461	209	7	return	return	NOUN
ftr-461	209	8	to	to	PART
ftr-461	209	9	omit	omit	VERB
ftr-461	209	10	an	an	DET
ftr-461	209	11	answer	answer	NOUN
ftr-461	209	12	to	to	ADP
ftr-461	209	13	a	a	DET
ftr-461	209	14	question	question	NOUN
ftr-461	209	15	,	,	PUNCT
ftr-461	209	16	such	such	ADJ
ftr-461	209	17	as	as	ADP
ftr-461	209	18	when	when	SCONJ
ftr-461	209	19	the	the	DET
ftr-461	209	20	information	information	NOUN
ftr-461	209	21	regarding	regard	VERB
ftr-461	209	22	a	a	DET
ftr-461	209	23	relatively	relatively	ADV
ftr-461	209	24	insignificant	insignificant	ADJ
ftr-461	209	25	item	item	NOUN
ftr-461	209	26	(	(	PUNCT
ftr-461	209	27	in	in	ADP
ftr-461	209	28	terms	term	NOUN
ftr-461	209	29	of	of	ADP
ftr-461	209	30	taxable	taxable	ADJ
ftr-461	209	31	income	income	NOUN
ftr-461	209	32	or	or	CCONJ
ftr-461	209	33	loss	loss	NOUN
ftr-461	209	34	or	or	CCONJ
ftr-461	209	35	in	in	ADP
ftr-461	209	36	terms	term	NOUN
ftr-461	209	37	of	of	ADP
ftr-461	209	38	the	the	DET
ftr-461	209	39	tax	tax	NOUN
ftr-461	209	40	liability	liability	NOUN
ftr-461	209	41	shown	show	VERB
ftr-461	209	42	)	)	PUNCT
ftr-461	209	43	is	be	AUX
ftr-461	209	44	unavailable	unavailable	ADJ
ftr-461	209	45	,	,	PUNCT
ftr-461	209	46	when	when	SCONJ
ftr-461	209	47	there	there	PRON
ftr-461	209	48	is	be	VERB
ftr-461	209	49	genuine	genuine	ADJ
ftr-461	209	50	uncertainty	uncertainty	NOUN
ftr-461	209	51	regarding	regard	VERB
ftr-461	209	52	the	the	DET
ftr-461	209	53	meaning	meaning	NOUN
ftr-461	209	54	of	of	ADP
ftr-461	209	55	the	the	DET
ftr-461	209	56	question	question	NOUN
ftr-461	209	57	,	,	PUNCT
ftr-461	209	58	or	or	CCONJ
ftr-461	209	59	when	when	SCONJ
ftr-461	209	60	the	the	DET
ftr-461	209	61	answer	answer	NOUN
ftr-461	209	62	is	be	AUX
ftr-461	209	63	voluminous	voluminous	ADJ
ftr-461	209	64	(	(	PUNCT
ftr-461	209	65	although	although	SCONJ
ftr-461	209	66	the	the	DET
ftr-461	209	67	return	return	NOUN
ftr-461	209	68	should	should	AUX
ftr-461	209	69	then	then	ADV
ftr-461	209	70	provide	provide	VERB
ftr-461	209	71	assurance	assurance	NOUN
ftr-461	209	72	that	that	SCONJ
ftr-461	209	73	the	the	DET
ftr-461	209	74	information	information	NOUN
ftr-461	209	75	will	will	AUX
ftr-461	209	76	be	be	AUX
ftr-461	209	77	supplied	supply	VERB
ftr-461	209	78	upon	upon	SCONJ
ftr-461	209	79	request).32	request).32	PROPN
ftr-461	209	80	v.	v.	ADP
ftr-461	209	81	valuation	valuation	NOUN
ftr-461	209	82	and	and	CCONJ
ftr-461	209	83	estimates	estimate	NOUN
ftr-461	209	84	often	often	ADV
ftr-461	209	85	,	,	PUNCT
ftr-461	209	86	the	the	DET
ftr-461	209	87	exact	exact	ADJ
ftr-461	209	88	amount	amount	NOUN
ftr-461	209	89	to	to	PART
ftr-461	209	90	be	be	AUX
ftr-461	209	91	entered	enter	VERB
ftr-461	209	92	on	on	ADP
ftr-461	209	93	a	a	DET
ftr-461	209	94	return	return	NOUN
ftr-461	209	95	is	be	AUX
ftr-461	209	96	uncertain	uncertain	ADJ
ftr-461	209	97	because	because	SCONJ
ftr-461	209	98	(	(	PUNCT
ftr-461	209	99	1	1	X
ftr-461	209	100	)	)	PUNCT
ftr-461	209	101	it	it	PRON
ftr-461	209	102	is	be	AUX
ftr-461	209	103	impossible	impossible	ADJ
ftr-461	209	104	or	or	CCONJ
ftr-461	209	105	impracticable	impracticable	ADJ
ftr-461	209	106	to	to	PART
ftr-461	209	107	obtain	obtain	VERB
ftr-461	209	108	all	all	PRON
ftr-461	209	109	of	of	ADP
ftr-461	209	110	the	the	DET
ftr-461	209	111	data	datum	NOUN
ftr-461	209	112	needed	need	VERB
ftr-461	209	113	to	to	PART
ftr-461	209	114	determine	determine	VERB
ftr-461	209	115	the	the	DET
ftr-461	209	116	amount	amount	NOUN
ftr-461	209	117	or	or	CCONJ
ftr-461	209	118	(	(	PUNCT
ftr-461	209	119	2	2	X
ftr-461	209	120	)	)	PUNCT
ftr-461	209	121	the	the	DET
ftr-461	209	122	amount	amount	NOUN
ftr-461	209	123	is	be	AUX
ftr-461	209	124	not	not	PART
ftr-461	209	125	susceptible	susceptible	ADJ
ftr-461	209	126	to	to	ADP
ftr-461	209	127	exact	exact	ADJ
ftr-461	209	128	determination	determination	NOUN
ftr-461	209	129	.	.	PUNCT
ftr-461	210	1	in	in	ADP
ftr-461	210	2	the	the	DET
ftr-461	210	3	first	first	ADJ
ftr-461	210	4	situation	situation	NOUN
ftr-461	210	5	,	,	PUNCT
ftr-461	210	6	the	the	DET
ftr-461	210	7	use	use	NOUN
ftr-461	210	8	of	of	ADP
ftr-461	210	9	estimates	estimate	NOUN
ftr-461	210	10	may	may	AUX
ftr-461	210	11	be	be	AUX
ftr-461	210	12	necessary	necessary	ADJ
ftr-461	210	13	;	;	PUNCT
ftr-461	210	14	the	the	DET
ftr-461	210	15	taxpayer	taxpayer	NOUN
ftr-461	210	16	or	or	CCONJ
ftr-461	210	17	the	the	DET
ftr-461	210	18	tax	tax	NOUN
ftr-461	210	19	professional	professional	NOUN
ftr-461	210	20	is	be	AUX
ftr-461	210	21	often	often	ADV
ftr-461	210	22	in	in	ADP
ftr-461	210	23	a	a	DET
ftr-461	210	24	position	position	NOUN
ftr-461	210	25	to	to	PART
ftr-461	210	26	make	make	VERB
ftr-461	210	27	an	an	DET
ftr-461	210	28	estimate	estimate	NOUN
ftr-461	210	29	that	that	PRON
ftr-461	210	30	is	be	AUX
ftr-461	210	31	reasonable	reasonable	ADJ
ftr-461	210	32	under	under	ADP
ftr-461	210	33	the	the	DET
ftr-461	210	34	circumstances	circumstance	NOUN
ftr-461	210	35	.	.	PUNCT
ftr-461	211	1	in	in	ADP
ftr-461	211	2	the	the	DET
ftr-461	211	3	second	second	ADJ
ftr-461	211	4	,	,	PUNCT
ftr-461	211	5	generally	generally	ADV
ftr-461	211	6	involving	involve	VERB
ftr-461	211	7	a	a	DET
ftr-461	211	8	question	question	NOUN
ftr-461	211	9	of	of	ADP
ftr-461	211	10	valuation	valuation	NOUN
ftr-461	211	11	,	,	PUNCT
ftr-461	211	12	the	the	DET
ftr-461	211	13	tax	tax	NOUN
ftr-461	211	14	professional	professional	NOUN
ftr-461	211	15	should	should	AUX
ftr-461	211	16	often	often	ADV
ftr-461	211	17	defer	defer	VERB
ftr-461	211	18	to	to	ADP
ftr-461	211	19	someone	someone	PRON
ftr-461	211	20	with	with	ADP
ftr-461	211	21	appropriate	appropriate	ADJ
ftr-461	211	22	expertise	expertise	NOUN
ftr-461	211	23	.	.	PUNCT
ftr-461	212	1	in	in	ADP
ftr-461	212	2	both	both	DET
ftr-461	212	3	situations	situation	NOUN
ftr-461	212	4	,	,	PUNCT
ftr-461	212	5	the	the	DET
ftr-461	212	6	figure	figure	NOUN
ftr-461	212	7	entered	enter	VERB
ftr-461	212	8	on	on	ADP
ftr-461	212	9	the	the	DET
ftr-461	212	10	return	return	NOUN
ftr-461	212	11	should	should	AUX
ftr-461	212	12	not	not	PART
ftr-461	212	13	be	be	AUX
ftr-461	212	14	presented	present	VERB
ftr-461	212	15	in	in	ADP
ftr-461	212	16	a	a	DET
ftr-461	212	17	manner	manner	NOUN
ftr-461	212	18	that	that	PRON
ftr-461	212	19	is	be	AUX
ftr-461	212	20	misleading	misleading	ADJ
ftr-461	212	21	.	.	PUNCT
ftr-461	212	22	"	"	PUNCT
ftr-461	213	1	for	for	ADP
ftr-461	213	2	example	example	NOUN
ftr-461	213	3	,	,	PUNCT
ftr-461	213	4	if	if	SCONJ
ftr-461	213	5	the	the	DET
ftr-461	213	6	estimated	estimate	VERB
ftr-461	213	7	amount	amount	NOUN
ftr-461	213	8	is	be	AUX
ftr-461	213	9	$	$	SYM
ftr-461	213	10	5,000	5,000	NUM
ftr-461	213	11	,	,	PUNCT
ftr-461	213	12	it	it	PRON
ftr-461	213	13	should	should	AUX
ftr-461	213	14	not	not	PART
ftr-461	213	15	be	be	AUX
ftr-461	213	16	entered	enter	VERB
ftr-461	213	17	on	on	ADP
ftr-461	213	18	the	the	DET
ftr-461	213	19	return	return	NOUN
ftr-461	213	20	as	as	ADP
ftr-461	213	21	$	$	SYM
ftr-461	213	22	5,021.43	5,021.43	NUM
ftr-461	213	23	.	.	PUNCT
ftr-461	214	1	the	the	DET
ftr-461	214	2	aicpa	aicpa	ADJ
ftr-461	214	3	statement	statement	NOUN
ftr-461	214	4	on	on	ADP
ftr-461	214	5	responsibilities	responsibility	NOUN
ftr-461	214	6	in	in	ADP
ftr-461	214	7	tax	tax	NOUN
ftr-461	214	8	practice	practice	NOUN
ftr-461	214	9	no	no	NOUN
ftr-461	214	10	.	.	NOUN
ftr-461	214	11	4	4	NUM
ftr-461	214	12	provides	provide	VERB
ftr-461	214	13	guidance	guidance	NOUN
ftr-461	214	14	on	on	ADP
ftr-461	214	15	the	the	DET
ftr-461	214	16	use	use	NOUN
ftr-461	214	17	of	of	ADP
ftr-461	214	18	estimates.-	estimates.-	NOUN
ftr-461	214	19	"	"	PUNCT
ftr-461	214	20	it	it	PRON
ftr-461	214	21	discusses	discuss	VERB
ftr-461	214	22	the	the	DET
ftr-461	214	23	appropriateness	appropriateness	NOUN
ftr-461	214	24	of	of	ADP
ftr-461	214	25	using	use	VERB
ftr-461	214	26	estimates	estimate	NOUN
ftr-461	214	27	for	for	ADP
ftr-461	214	28	transactions	transaction	NOUN
ftr-461	214	29	involving	involve	VERB
ftr-461	214	30	small	small	ADJ
ftr-461	214	31	expenditures	expenditure	NOUN
ftr-461	214	32	,	,	PUNCT
ftr-461	214	33	for	for	ADP
ftr-461	214	34	cases	case	NOUN
ftr-461	214	35	where	where	SCONJ
ftr-461	214	36	accuracy	accuracy	NOUN
ftr-461	214	37	in	in	ADP
ftr-461	214	38	recording	recording	NOUN
ftr-461	214	39	data	datum	NOUN
ftr-461	214	40	may	may	AUX
ftr-461	214	41	be	be	AUX
ftr-461	214	42	difficult	difficult	ADJ
ftr-461	214	43	to	to	PART
ftr-461	214	44	achieve	achieve	VERB
ftr-461	214	45	,	,	PUNCT
ftr-461	214	46	and	and	CCONJ
ftr-461	214	47	when	when	SCONJ
ftr-461	214	48	records	record	NOUN
ftr-461	214	49	are	be	AUX
ftr-461	214	50	missing	miss	VERB
ftr-461	214	51	or	or	CCONJ
ftr-461	214	52	precise	precise	ADJ
ftr-461	214	53	information	information	NOUN
ftr-461	214	54	is	be	AUX
ftr-461	214	55	not	not	PART
ftr-461	214	56	available	available	ADJ
ftr-461	214	57	on	on	ADP
ftr-461	214	58	the	the	DET
ftr-461	214	59	return	return	NOUN
ftr-461	214	60	's	's	PART
ftr-461	214	61	due	due	ADJ
ftr-461	214	62	date	date	NOUN
ftr-461	214	63	.	.	PUNCT
ftr-461	215	1	the	the	DET
ftr-461	215	2	statement	statement	NOUN
ftr-461	215	3	indicates	indicate	VERB
ftr-461	215	4	that	that	SCONJ
ftr-461	215	5	although	although	SCONJ
ftr-461	215	6	specific	specific	ADJ
ftr-461	215	7	disclosure	disclosure	NOUN
ftr-461	215	8	that	that	PRON
ftr-461	215	9	an	an	DET
ftr-461	215	10	estimate	estimate	NOUN
ftr-461	215	11	has	have	AUX
ftr-461	215	12	been	be	AUX
ftr-461	215	13	used	use	VERB
ftr-461	215	14	is	be	AUX
ftr-461	215	15	ordinarily	ordinarily	ADV
ftr-461	215	16	not	not	PART
ftr-461	215	17	required	require	VERB
ftr-461	215	18	,	,	PUNCT
ftr-461	215	19	disclosure	disclosure	NOUN
ftr-461	215	20	may	may	AUX
ftr-461	215	21	be	be	AUX
ftr-461	215	22	necessary	necessary	ADJ
ftr-461	215	23	32	32	NUM
ftr-461	215	24	.	.	PUNCT
ftr-461	216	1	the	the	DET
ftr-461	216	2	subject	subject	NOUN
ftr-461	216	3	of	of	ADP
ftr-461	216	4	responding	respond	VERB
ftr-461	216	5	to	to	PART
ftr-461	216	6	return	return	VERB
ftr-461	216	7	questions	question	NOUN
ftr-461	216	8	is	be	AUX
ftr-461	216	9	addressed	address	VERB
ftr-461	216	10	by	by	ADP
ftr-461	216	11	aicpa	aicpa	ADJ
ftr-461	216	12	statement	statement	NOUN
ftr-461	216	13	of	of	ADP
ftr-461	216	14	responsibilities	responsibility	NOUN
ftr-461	216	15	in	in	ADP
ftr-461	216	16	tax	tax	NOUN
ftr-461	216	17	practice	practice	NOUN
ftr-461	216	18	no	no	NOUN
ftr-461	216	19	.	.	NOUN
ftr-461	216	20	2	2	NUM
ftr-461	216	21	,	,	PUNCT
ftr-461	216	22	which	which	PRON
ftr-461	216	23	states	state	VERB
ftr-461	216	24	that	that	SCONJ
ftr-461	216	25	while	while	SCONJ
ftr-461	216	26	a	a	DET
ftr-461	216	27	cpa	cpa	NOUN
ftr-461	216	28	is	be	AUX
ftr-461	216	29	not	not	PART
ftr-461	216	30	required	require	VERB
ftr-461	216	31	to	to	PART
ftr-461	216	32	explain	explain	VERB
ftr-461	216	33	the	the	DET
ftr-461	216	34	reasonable	reasonable	ADJ
ftr-461	216	35	grounds	ground	NOUN
ftr-461	216	36	that	that	PRON
ftr-461	216	37	justify	justify	VERB
ftr-461	216	38	omitting	omit	VERB
ftr-461	216	39	an	an	DET
ftr-461	216	40	answer	answer	NOUN
ftr-461	216	41	to	to	ADP
ftr-461	216	42	an	an	DET
ftr-461	216	43	applicable	applicable	ADJ
ftr-461	216	44	question	question	NOUN
ftr-461	216	45	,	,	PUNCT
ftr-461	216	46	"	"	PUNCT
ftr-461	216	47	the	the	DET
ftr-461	216	48	cpa	cpa	NOUN
ftr-461	216	49	should	should	AUX
ftr-461	216	50	consider	consider	VERB
ftr-461	216	51	whether	whether	SCONJ
ftr-461	216	52	the	the	DET
ftr-461	216	53	omission	omission	NOUN
ftr-461	216	54	of	of	ADP
ftr-461	216	55	an	an	DET
ftr-461	216	56	answer	answer	NOUN
ftr-461	216	57	to	to	ADP
ftr-461	216	58	a	a	DET
ftr-461	216	59	question	question	NOUN
ftr-461	216	60	may	may	AUX
ftr-461	216	61	cause	cause	VERB
ftr-461	216	62	the	the	DET
ftr-461	216	63	return	return	NOUN
ftr-461	216	64	to	to	PART
ftr-461	216	65	be	be	AUX
ftr-461	216	66	deemed	deem	VERB
ftr-461	216	67	incomplete	incomplete	ADJ
ftr-461	216	68	.	.	PUNCT
ftr-461	216	69	"	"	PUNCT
ftr-461	217	1	answers	answer	NOUN
ftr-461	217	2	to	to	ADP
ftr-461	217	3	questions	question	NOUN
ftr-461	217	4	on	on	ADP
ftr-461	217	5	returns	return	NOUN
ftr-461	217	6	.	.	PUNCT
ftr-461	218	1	statement	statement	NOUN
ftr-461	218	2	on	on	ADP
ftr-461	218	3	responsibilities	responsibility	NOUN
ftr-461	218	4	in	in	ADP
ftr-461	218	5	tax	tax	NOUN
ftr-461	218	6	practice	practice	NOUN
ftr-461	218	7	no	no	NOUN
ftr-461	218	8	.	.	NOUN
ftr-461	218	9	2	2	NUM
ftr-461	218	10	,	,	PUNCT
ftr-461	218	11	§	§	PROPN
ftr-461	218	12	.06	.06	NUM
ftr-461	218	13	(	(	PUNCT
ftr-461	218	14	am	am	NOUN
ftr-461	218	15	.	.	PUNCT
ftr-461	218	16	inst	inst	NOUN
ftr-461	218	17	of	of	ADP
ftr-461	218	18	certified	certified	ADJ
ftr-461	218	19	pub	pub	NOUN
ftr-461	218	20	.	.	PUNCT
ftr-461	219	1	accountants	accountant	NOUN
ftr-461	219	2	rev	rev	VERB
ftr-461	219	3	.	.	PROPN
ftr-461	219	4	1991	1991	NUM
ftr-461	219	5	)	)	PUNCT
ftr-461	219	6	.	.	PUNCT
ftr-461	220	1	this	this	PRON
ftr-461	220	2	could	could	AUX
ftr-461	220	3	prove	prove	VERB
ftr-461	220	4	damaging	damaging	ADJ
ftr-461	220	5	to	to	ADP
ftr-461	220	6	the	the	DET
ftr-461	220	7	client	client	NOUN
ftr-461	220	8	(	(	PUNCT
ftr-461	220	9	e.g.	e.g.	ADV
ftr-461	220	10	,	,	PUNCT
ftr-461	220	11	by	by	ADP
ftr-461	220	12	attracting	attract	VERB
ftr-461	220	13	an	an	DET
ftr-461	220	14	audit	audit	NOUN
ftr-461	220	15	or	or	CCONJ
ftr-461	220	16	by	by	ADP
ftr-461	220	17	tolling	toll	VERB
ftr-461	220	18	the	the	DET
ftr-461	220	19	statute	statute	NOUN
ftr-461	220	20	of	of	ADP
ftr-461	220	21	limitations	limitation	NOUN
ftr-461	220	22	)	)	PUNCT
ftr-461	220	23	,	,	PUNCT
ftr-461	220	24	a	a	DET
ftr-461	220	25	factor	factor	NOUN
ftr-461	220	26	that	that	PRON
ftr-461	220	27	must	must	AUX
ftr-461	220	28	always	always	ADV
ftr-461	220	29	be	be	AUX
ftr-461	220	30	weighed	weigh	VERB
ftr-461	220	31	and	and	CCONJ
ftr-461	220	32	should	should	AUX
ftr-461	220	33	be	be	AUX
ftr-461	220	34	discussed	discuss	VERB
ftr-461	220	35	with	with	ADP
ftr-461	220	36	the	the	DET
ftr-461	220	37	client	client	NOUN
ftr-461	220	38	.	.	PUNCT
ftr-461	221	1	33	33	NUM
ftr-461	221	2	.	.	PUNCT
ftr-461	222	1	see	see	VERB
ftr-461	222	2	use	use	NOUN
ftr-461	222	3	of	of	ADP
ftr-461	222	4	estimates	estimate	NOUN
ftr-461	222	5	,	,	PUNCT
ftr-461	222	6	statement	statement	NOUN
ftr-461	222	7	on	on	ADP
ftr-461	222	8	responsibilities	responsibility	NOUN
ftr-461	222	9	in	in	ADP
ftr-461	222	10	tax	tax	NOUN
ftr-461	222	11	practice	practice	NOUN
ftr-461	222	12	no	no	NOUN
ftr-461	222	13	.	.	NOUN
ftr-461	223	1	4	4	X
ftr-461	223	2	.	.	X
ftr-461	223	3	§	§	PROPN
ftr-461	223	4	.06	.06	NUM
ftr-461	223	5	(	(	PUNCT
ftr-461	223	6	am	am	PROPN
ftr-461	223	7	.	.	PUNCT
ftr-461	223	8	inst	inst	PROPN
ftr-461	223	9	.	.	PROPN
ftr-461	223	10	of	of	ADP
ftr-461	223	11	certified	certified	ADJ
ftr-461	223	12	pub	pub	NOUN
ftr-461	223	13	.	.	PUNCT
ftr-461	224	1	accountants	accountant	NOUN
ftr-461	224	2	rev	rev	VERB
ftr-461	224	3	.	.	PROPN
ftr-461	224	4	1991	1991	NUM
ftr-461	224	5	)	)	PUNCT
ftr-461	225	1	[	[	X
ftr-461	225	2	hereinafter	hereinafter	NOUN
ftr-461	225	3	aicpa	aicpa	VERB
ftr-461	225	4	statement	statement	NOUN
ftr-461	225	5	no	no	INTJ
ftr-461	225	6	.	.	PROPN
ftr-461	226	1	41	41	NUM
ftr-461	226	2	(	(	PUNCT
ftr-461	226	3	estimate	estimate	NOUN
ftr-461	226	4	should	should	AUX
ftr-461	226	5	not	not	PART
ftr-461	226	6	be	be	AUX
ftr-461	226	7	presented	present	VERB
ftr-461	226	8	so	so	SCONJ
ftr-461	226	9	as	as	SCONJ
ftr-461	226	10	to	to	PART
ftr-461	226	11	convey	convey	VERB
ftr-461	226	12	a	a	DET
ftr-461	226	13	"	"	PUNCT
ftr-461	226	14	'	'	PUNCT
ftr-461	226	15	misleading	misleading	ADJ
ftr-461	226	16	impression	impression	NOUN
ftr-461	226	17	as	as	ADP
ftr-461	226	18	to	to	ADP
ftr-461	226	19	the	the	DET
ftr-461	226	20	degree	degree	NOUN
ftr-461	226	21	of	of	ADP
ftr-461	226	22	factual	factual	ADJ
ftr-461	226	23	accuracy	accuracy	NOUN
ftr-461	226	24	"	"	PUNCT
ftr-461	226	25	)	)	PUNCT
ftr-461	226	26	.	.	PUNCT
ftr-461	227	1	34	34	NUM
ftr-461	227	2	.	.	PUNCT
ftr-461	228	1	aicpa	aicpa	PROPN
ftr-461	228	2	statement	statement	NOUN
ftr-461	228	3	no	no	INTJ
ftr-461	228	4	.	.	NOUN
ftr-461	228	5	4	4	NUM
ftr-461	228	6	,	,	PUNCT
ftr-461	228	7	supra	supra	NOUN
ftr-461	228	8	note	note	NOUN
ftr-461	228	9	33	33	NUM
ftr-461	228	10	.	.	PUNCT
ftr-461	229	1	19961	19961	NUM
ftr-461	229	2	florida	florida	PROPN
ftr-461	229	3	tax	tax	NOUN
ftr-461	229	4	review	review	NOUN
ftr-461	229	5	in	in	ADP
ftr-461	229	6	unusual	unusual	ADJ
ftr-461	229	7	circumstances	circumstance	NOUN
ftr-461	229	8	to	to	PART
ftr-461	229	9	avoid	avoid	VERB
ftr-461	229	10	misleading	mislead	VERB
ftr-461	229	11	the	the	DET
ftr-461	229	12	service.35	service.35	NOUN
ftr-461	229	13	examples	example	NOUN
ftr-461	229	14	of	of	ADP
ftr-461	229	15	such	such	ADJ
ftr-461	229	16	unusual	unusual	ADJ
ftr-461	229	17	circumstances	circumstance	NOUN
ftr-461	229	18	include	include	VERB
ftr-461	229	19	the	the	DET
ftr-461	229	20	death	death	NOUN
ftr-461	229	21	or	or	CCONJ
ftr-461	229	22	illness	illness	NOUN
ftr-461	229	23	of	of	ADP
ftr-461	229	24	the	the	DET
ftr-461	229	25	taxpayer	taxpayer	NOUN
ftr-461	229	26	,	,	PUNCT
ftr-461	229	27	the	the	DET
ftr-461	229	28	failure	failure	NOUN
ftr-461	229	29	of	of	ADP
ftr-461	229	30	the	the	DET
ftr-461	229	31	taxpayer	taxpayer	NOUN
ftr-461	229	32	to	to	PART
ftr-461	229	33	receive	receive	VERB
ftr-461	229	34	a	a	DET
ftr-461	229	35	form	form	NOUN
ftr-461	229	36	k-1	k-1	PROPN
ftr-461	229	37	from	from	ADP
ftr-461	229	38	a	a	DET
ftr-461	229	39	flow	flow	NOUN
ftr-461	229	40	-	-	PUNCT
ftr-461	229	41	through	through	ADP
ftr-461	229	42	entity	entity	NOUN
ftr-461	229	43	,	,	PUNCT
ftr-461	229	44	pending	pende	VERB
ftr-461	229	45	litigation	litigation	NOUN
ftr-461	229	46	bearing	bear	VERB
ftr-461	229	47	on	on	ADP
ftr-461	229	48	the	the	DET
ftr-461	229	49	return	return	NOUN
ftr-461	229	50	,	,	PUNCT
ftr-461	229	51	or	or	CCONJ
ftr-461	229	52	the	the	DET
ftr-461	229	53	destruction	destruction	NOUN
ftr-461	229	54	of	of	ADP
ftr-461	229	55	relevant	relevant	ADJ
ftr-461	229	56	records	record	NOUN
ftr-461	229	57	by	by	ADP
ftr-461	229	58	fire	fire	NOUN
ftr-461	229	59	or	or	CCONJ
ftr-461	229	60	computer	computer	NOUN
ftr-461	229	61	failure	failure	NOUN
ftr-461	229	62	.	.	PUNCT
ftr-461	230	1	how	how	SCONJ
ftr-461	230	2	a	a	DET
ftr-461	230	3	preparer	preparer	NOUN
ftr-461	230	4	should	should	AUX
ftr-461	230	5	deal	deal	VERB
ftr-461	230	6	with	with	ADP
ftr-461	230	7	a	a	DET
ftr-461	230	8	valuation	valuation	NOUN
ftr-461	230	9	issue	issue	NOUN
ftr-461	230	10	may	may	AUX
ftr-461	230	11	depend	depend	VERB
ftr-461	230	12	on	on	ADP
ftr-461	230	13	the	the	DET
ftr-461	230	14	value	value	NOUN
ftr-461	230	15	of	of	ADP
ftr-461	230	16	the	the	DET
ftr-461	230	17	property	property	NOUN
ftr-461	230	18	and	and	CCONJ
ftr-461	230	19	the	the	DET
ftr-461	230	20	potential	potential	ADJ
ftr-461	230	21	tax	tax	NOUN
ftr-461	230	22	liability	liability	NOUN
ftr-461	230	23	involved	involve	VERB
ftr-461	230	24	as	as	ADV
ftr-461	230	25	well	well	ADV
ftr-461	230	26	as	as	ADP
ftr-461	230	27	what	what	PRON
ftr-461	230	28	legal	legal	ADJ
ftr-461	230	29	provision	provision	NOUN
ftr-461	230	30	controls	control	NOUN
ftr-461	230	31	.	.	PUNCT
ftr-461	231	1	often	often	ADV
ftr-461	231	2	,	,	PUNCT
ftr-461	231	3	particularly	particularly	ADV
ftr-461	231	4	when	when	SCONJ
ftr-461	231	5	relatively	relatively	ADV
ftr-461	231	6	small	small	ADJ
ftr-461	231	7	amounts	amount	NOUN
ftr-461	231	8	of	of	ADP
ftr-461	231	9	property	property	NOUN
ftr-461	231	10	are	be	AUX
ftr-461	231	11	involved	involve	VERB
ftr-461	231	12	,	,	PUNCT
ftr-461	231	13	the	the	DET
ftr-461	231	14	preparer	preparer	NOUN
ftr-461	231	15	should	should	AUX
ftr-461	231	16	be	be	AUX
ftr-461	231	17	able	able	ADJ
ftr-461	231	18	to	to	PART
ftr-461	231	19	rely	rely	VERB
ftr-461	231	20	on	on	ADP
ftr-461	231	21	the	the	DET
ftr-461	231	22	taxpayer	taxpayer	NOUN
ftr-461	231	23	's	's	PART
ftr-461	231	24	valuation	valuation	NOUN
ftr-461	231	25	of	of	ADP
ftr-461	231	26	property	property	NOUN
ftr-461	231	27	.	.	PUNCT
ftr-461	232	1	a	a	DET
ftr-461	232	2	brief	brief	ADJ
ftr-461	232	3	inquiry	inquiry	NOUN
ftr-461	232	4	to	to	PART
ftr-461	232	5	be	be	AUX
ftr-461	232	6	sure	sure	ADJ
ftr-461	232	7	that	that	SCONJ
ftr-461	232	8	the	the	DET
ftr-461	232	9	taxpayer	taxpayer	NOUN
ftr-461	232	10	's	's	PART
ftr-461	232	11	valuation	valuation	NOUN
ftr-461	232	12	is	be	AUX
ftr-461	232	13	not	not	PART
ftr-461	232	14	without	without	SCONJ
ftr-461	232	15	foundation	foundation	NOUN
ftr-461	232	16	should	should	AUX
ftr-461	232	17	suffice	suffice	VERB
ftr-461	232	18	.	.	PUNCT
ftr-461	233	1	where	where	SCONJ
ftr-461	233	2	the	the	DET
ftr-461	233	3	property	property	NOUN
ftr-461	233	4	is	be	AUX
ftr-461	233	5	more	more	ADV
ftr-461	233	6	substantial	substantial	ADJ
ftr-461	233	7	,	,	PUNCT
ftr-461	233	8	an	an	DET
ftr-461	233	9	appraisal	appraisal	NOUN
ftr-461	233	10	is	be	AUX
ftr-461	233	11	likely	likely	ADJ
ftr-461	233	12	to	to	PART
ftr-461	233	13	be	be	AUX
ftr-461	233	14	necessary	necessary	ADJ
ftr-461	233	15	,	,	PUNCT
ftr-461	233	16	although	although	SCONJ
ftr-461	233	17	special	special	ADJ
ftr-461	233	18	factors	factor	NOUN
ftr-461	233	19	,	,	PUNCT
ftr-461	233	20	such	such	ADJ
ftr-461	233	21	as	as	ADP
ftr-461	233	22	arm	arm	NOUN
ftr-461	233	23	's	's	PART
ftr-461	233	24	length	length	NOUN
ftr-461	233	25	bargaining	bargaining	NOUN
ftr-461	233	26	over	over	ADP
ftr-461	233	27	the	the	DET
ftr-461	233	28	property	property	NOUN
ftr-461	233	29	's	's	PART
ftr-461	233	30	value	value	NOUN
ftr-461	233	31	,	,	PUNCT
ftr-461	233	32	may	may	AUX
ftr-461	233	33	obviate	obviate	VERB
ftr-461	233	34	the	the	DET
ftr-461	233	35	need	need	NOUN
ftr-461	233	36	for	for	ADP
ftr-461	233	37	an	an	DET
ftr-461	233	38	appraisal	appraisal	NOUN
ftr-461	233	39	.	.	PUNCT
ftr-461	234	1	in	in	ADP
ftr-461	234	2	some	some	DET
ftr-461	234	3	instances	instance	NOUN
ftr-461	234	4	,	,	PUNCT
ftr-461	234	5	however	however	ADV
ftr-461	234	6	,	,	PUNCT
ftr-461	234	7	an	an	DET
ftr-461	234	8	appraisal	appraisal	NOUN
ftr-461	234	9	is	be	AUX
ftr-461	234	10	required	require	VERB
ftr-461	234	11	by	by	ADP
ftr-461	234	12	law.36	law.36	VERB
ftr-461	234	13	also	also	ADV
ftr-461	234	14	,	,	PUNCT
ftr-461	234	15	obtaining	obtain	VERB
ftr-461	234	16	a	a	DET
ftr-461	234	17	"	"	PUNCT
ftr-461	234	18	qualified	qualified	ADJ
ftr-461	234	19	appraisal	appraisal	NOUN
ftr-461	234	20	"	"	PUNCT
ftr-461	234	21	from	from	ADP
ftr-461	234	22	a	a	DET
ftr-461	234	23	"	"	PUNCT
ftr-461	234	24	qualified	qualified	ADJ
ftr-461	234	25	appraiser	appraiser	NOUN
ftr-461	234	26	"	"	PUNCT
ftr-461	234	27	may	may	AUX
ftr-461	234	28	ensure	ensure	VERB
ftr-461	234	29	against	against	ADP
ftr-461	234	30	penalties	penalty	NOUN
ftr-461	234	31	for	for	ADP
ftr-461	234	32	overvaluation	overvaluation	NOUN
ftr-461	234	33	or	or	CCONJ
ftr-461	234	34	undervaluation	undervaluation	NOUN
ftr-461	234	35	of	of	ADP
ftr-461	234	36	property.37	property.37	PROPN
ftr-461	234	37	if	if	SCONJ
ftr-461	234	38	the	the	DET
ftr-461	234	39	taxpayer	taxpayer	NOUN
ftr-461	234	40	does	do	AUX
ftr-461	234	41	not	not	PART
ftr-461	234	42	wish	wish	VERB
ftr-461	234	43	to	to	PART
ftr-461	234	44	bear	bear	VERB
ftr-461	234	45	the	the	DET
ftr-461	234	46	cost	cost	NOUN
ftr-461	234	47	of	of	ADP
ftr-461	234	48	obtaining	obtain	VERB
ftr-461	234	49	an	an	DET
ftr-461	234	50	appraisal	appraisal	NOUN
ftr-461	234	51	when	when	SCONJ
ftr-461	234	52	an	an	DET
ftr-461	234	53	appraisal	appraisal	NOUN
ftr-461	234	54	is	be	AUX
ftr-461	234	55	appropriate	appropriate	ADJ
ftr-461	234	56	,	,	PUNCT
ftr-461	234	57	the	the	DET
ftr-461	234	58	preparer	preparer	NOUN
ftr-461	234	59	has	have	VERB
ftr-461	234	60	a	a	DET
ftr-461	234	61	duty	duty	NOUN
ftr-461	234	62	to	to	PART
ftr-461	234	63	advise	advise	VERB
ftr-461	234	64	the	the	DET
ftr-461	234	65	taxpayer	taxpayer	NOUN
ftr-461	234	66	of	of	ADP
ftr-461	234	67	the	the	DET
ftr-461	234	68	operative	operative	ADJ
ftr-461	234	69	law	law	NOUN
ftr-461	234	70	and	and	CCONJ
ftr-461	234	71	the	the	DET
ftr-461	234	72	risks	risk	NOUN
ftr-461	234	73	involved	involve	VERB
ftr-461	234	74	in	in	ADP
ftr-461	234	75	not	not	PART
ftr-461	234	76	obtaining	obtain	VERB
ftr-461	234	77	the	the	DET
ftr-461	234	78	appraisal	appraisal	NOUN
ftr-461	234	79	.	.	PUNCT
ftr-461	235	1	if	if	SCONJ
ftr-461	235	2	an	an	DET
ftr-461	235	3	appraisal	appraisal	NOUN
ftr-461	235	4	required	require	VERB
ftr-461	235	5	to	to	PART
ftr-461	235	6	support	support	VERB
ftr-461	235	7	particular	particular	ADJ
ftr-461	235	8	return	return	NOUN
ftr-461	235	9	items	item	NOUN
ftr-461	235	10	is	be	AUX
ftr-461	235	11	not	not	PART
ftr-461	235	12	obtained	obtain	VERB
ftr-461	235	13	,	,	PUNCT
ftr-461	235	14	a	a	DET
ftr-461	235	15	preparer	preparer	NOUN
ftr-461	235	16	who	who	PRON
ftr-461	235	17	nonetheless	nonetheless	ADV
ftr-461	235	18	signs	sign	VERB
ftr-461	235	19	the	the	DET
ftr-461	235	20	return	return	NOUN
ftr-461	235	21	subjects	subject	VERB
ftr-461	235	22	himself	himself	PRON
ftr-461	235	23	to	to	ADP
ftr-461	235	24	penalties	penalty	NOUN
ftr-461	235	25	.	.	PUNCT
ftr-461	236	1	the	the	DET
ftr-461	236	2	preparer	preparer	NOUN
ftr-461	236	3	should	should	AUX
ftr-461	236	4	assure	assure	VERB
ftr-461	236	5	himself	himself	PRON
ftr-461	236	6	that	that	SCONJ
ftr-461	236	7	any	any	DET
ftr-461	236	8	valuation	valuation	NOUN
ftr-461	236	9	,	,	PUNCT
ftr-461	236	10	whether	whether	SCONJ
ftr-461	236	11	by	by	ADP
ftr-461	236	12	an	an	DET
ftr-461	236	13	appraiser	appraiser	NOUN
ftr-461	236	14	,	,	PUNCT
ftr-461	236	15	the	the	DET
ftr-461	236	16	taxpayer	taxpayer	NOUN
ftr-461	236	17	,	,	PUNCT
ftr-461	236	18	or	or	CCONJ
ftr-461	236	19	another	another	DET
ftr-461	236	20	person	person	NOUN
ftr-461	236	21	,	,	PUNCT
ftr-461	236	22	is	be	AUX
ftr-461	236	23	responsibly	responsibly	ADV
ftr-461	236	24	done	do	VERB
ftr-461	236	25	,	,	PUNCT
ftr-461	236	26	makes	make	VERB
ftr-461	236	27	sense	sense	NOUN
ftr-461	236	28	,	,	PUNCT
ftr-461	236	29	is	be	AUX
ftr-461	236	30	wellreasoned	wellreasone	VERB
ftr-461	236	31	,	,	PUNCT
ftr-461	236	32	and	and	CCONJ
ftr-461	236	33	internally	internally	ADV
ftr-461	236	34	consistent	consistent	ADJ
ftr-461	236	35	.	.	PUNCT
ftr-461	237	1	8	8	NUM
ftr-461	237	2	ordinarily	ordinarily	ADV
ftr-461	237	3	,	,	PUNCT
ftr-461	237	4	because	because	SCONJ
ftr-461	237	5	of	of	ADP
ftr-461	237	6	ethical	ethical	ADJ
ftr-461	237	7	limitations	limitation	NOUN
ftr-461	237	8	on	on	ADP
ftr-461	237	9	a	a	DET
ftr-461	237	10	lawyer	lawyer	NOUN
ftr-461	237	11	serving	serve	VERB
ftr-461	237	12	as	as	ADP
ftr-461	237	13	a	a	DET
ftr-461	237	14	witness	witness	NOUN
ftr-461	237	15	and	and	CCONJ
ftr-461	237	16	advocate	advocate	VERB
ftr-461	237	17	in	in	ADP
ftr-461	237	18	the	the	DET
ftr-461	237	19	same	same	ADJ
ftr-461	237	20	proceeding	proceeding	NOUN
ftr-461	237	21	,	,	PUNCT
ftr-461	237	22	a	a	DET
ftr-461	237	23	licensed	licensed	ADJ
ftr-461	237	24	lawyer	lawyer	NOUN
ftr-461	237	25	who	who	PRON
ftr-461	237	26	may	may	AUX
ftr-461	237	27	later	later	ADV
ftr-461	237	28	represent	represent	VERB
ftr-461	237	29	the	the	DET
ftr-461	237	30	taxpayer	taxpayer	NOUN
ftr-461	237	31	as	as	ADP
ftr-461	237	32	an	an	DET
ftr-461	237	33	advocate	advocate	NOUN
ftr-461	237	34	against	against	ADP
ftr-461	237	35	the	the	DET
ftr-461	237	36	irs	irs	PROPN
ftr-461	237	37	should	should	AUX
ftr-461	237	38	refrain	refrain	VERB
ftr-461	237	39	from	from	ADP
ftr-461	237	40	serving	serve	VERB
ftr-461	237	41	as	as	ADP
ftr-461	237	42	appraiser	appraiser	NOUN
ftr-461	237	43	of	of	ADP
ftr-461	237	44	the	the	DET
ftr-461	237	45	taxpayer	taxpayer	NOUN
ftr-461	237	46	's	's	PART
ftr-461	237	47	property.39	property.39	NOUN
ftr-461	237	48	however	however	ADV
ftr-461	237	49	,	,	PUNCT
ftr-461	237	50	following	follow	VERB
ftr-461	237	51	an	an	DET
ftr-461	237	52	appropriate	appropriate	ADJ
ftr-461	237	53	explanation	explanation	NOUN
ftr-461	237	54	of	of	ADP
ftr-461	237	55	the	the	DET
ftr-461	237	56	lawyer	lawyer	NOUN
ftr-461	237	57	's	's	PART
ftr-461	237	58	ethical	ethical	ADJ
ftr-461	237	59	concerns	concern	NOUN
ftr-461	237	60	,	,	PUNCT
ftr-461	237	61	the	the	DET
ftr-461	237	62	lawyer	lawyer	NOUN
ftr-461	237	63	,	,	PUNCT
ftr-461	237	64	if	if	SCONJ
ftr-461	237	65	qualified	qualify	VERB
ftr-461	237	66	,	,	PUNCT
ftr-461	237	67	may	may	AUX
ftr-461	237	68	serve	serve	VERB
ftr-461	237	69	as	as	ADP
ftr-461	237	70	appraiser	appraiser	NOUN
ftr-461	237	71	,	,	PUNCT
ftr-461	237	72	although	although	SCONJ
ftr-461	237	73	the	the	DET
ftr-461	237	74	lawyer	lawyer	NOUN
ftr-461	237	75	might	might	AUX
ftr-461	237	76	later	later	ADV
ftr-461	237	77	be	be	AUX
ftr-461	237	78	unable	unable	ADJ
ftr-461	237	79	to	to	PART
ftr-461	237	80	represent	represent	VERB
ftr-461	237	81	the	the	DET
ftr-461	237	82	taxpayer	taxpayer	NOUN
ftr-461	237	83	as	as	ADP
ftr-461	237	84	an	an	DET
ftr-461	237	85	advocate	advocate	NOUN
ftr-461	237	86	with	with	ADP
ftr-461	237	87	respect	respect	NOUN
ftr-461	237	88	to	to	ADP
ftr-461	237	89	the	the	DET
ftr-461	237	90	tax	tax	NOUN
ftr-461	237	91	issues	issue	NOUN
ftr-461	237	92	35	35	NUM
ftr-461	237	93	.	.	PUNCT
ftr-461	238	1	i	i	PRON
ftr-461	238	2	d.	d.	PROPN
ftr-461	238	3	§	§	PROPN
ftr-461	238	4	.07	.07	NUM
ftr-461	238	5	.	.	PROPN
ftr-461	238	6	36	36	NUM
ftr-461	238	7	.	.	PUNCT
ftr-461	239	1	see	see	VERB
ftr-461	239	2	regs	reg	NOUN
ftr-461	239	3	.	.	PUNCT
ftr-461	240	1	§	§	PROPN
ftr-461	240	2	1.170a-13(c)(2)(i)(a	1.170a-13(c)(2)(i)(a	NUM
ftr-461	240	3	)	)	PUNCT
ftr-461	240	4	(	(	PUNCT
ftr-461	240	5	requiring	require	VERB
ftr-461	240	6	a	a	DET
ftr-461	240	7	"	"	PUNCT
ftr-461	240	8	qualified	qualified	ADJ
ftr-461	240	9	appraisal	appraisal	NOUN
ftr-461	240	10	"	"	PUNCT
ftr-461	240	11	for	for	ADP
ftr-461	240	12	a	a	DET
ftr-461	240	13	charitable	charitable	ADJ
ftr-461	240	14	gift	gift	NOUN
ftr-461	240	15	of	of	ADP
ftr-461	240	16	more	more	ADJ
ftr-461	240	17	than	than	ADP
ftr-461	240	18	$	$	SYM
ftr-461	240	19	5,000	5,000	NUM
ftr-461	240	20	in	in	ADP
ftr-461	240	21	the	the	DET
ftr-461	240	22	form	form	NOUN
ftr-461	240	23	of	of	ADP
ftr-461	240	24	property	property	NOUN
ftr-461	240	25	other	other	ADJ
ftr-461	240	26	than	than	ADP
ftr-461	240	27	money	money	NOUN
ftr-461	240	28	or	or	CCONJ
ftr-461	240	29	publicly	publicly	ADV
ftr-461	240	30	traded	trade	VERB
ftr-461	240	31	securities	security	NOUN
ftr-461	240	32	)	)	PUNCT
ftr-461	240	33	.	.	PUNCT
ftr-461	241	1	37	37	NUM
ftr-461	241	2	.	.	PUNCT
ftr-461	241	3	see	see	VERB
ftr-461	241	4	irc	irc	PROPN
ftr-461	241	5	§	§	PROPN
ftr-461	241	6	6664(c)(2	6664(c)(2	NOUN
ftr-461	241	7	)	)	PUNCT
ftr-461	241	8	(	(	PUNCT
ftr-461	241	9	allowing	allow	VERB
ftr-461	241	10	the	the	DET
ftr-461	241	11	reasonable	reasonable	ADJ
ftr-461	241	12	cause	cause	NOUN
ftr-461	241	13	defense	defense	NOUN
ftr-461	241	14	to	to	AUX
ftr-461	241	15	valuation	valuation	NOUN
ftr-461	241	16	overstatement	overstatement	ADJ
ftr-461	241	17	penalties	penalty	NOUN
ftr-461	241	18	only	only	ADV
ftr-461	241	19	if	if	SCONJ
ftr-461	241	20	a	a	DET
ftr-461	241	21	qualified	qualified	ADJ
ftr-461	241	22	appraisal	appraisal	NOUN
ftr-461	241	23	is	be	AUX
ftr-461	241	24	obtained	obtain	VERB
ftr-461	241	25	from	from	ADP
ftr-461	241	26	a	a	DET
ftr-461	241	27	qualified	qualified	ADJ
ftr-461	241	28	appraiser	appraiser	NOUN
ftr-461	241	29	and	and	CCONJ
ftr-461	241	30	other	other	ADJ
ftr-461	241	31	requirements	requirement	NOUN
ftr-461	241	32	are	be	AUX
ftr-461	241	33	met	meet	VERB
ftr-461	241	34	)	)	PUNCT
ftr-461	241	35	.	.	PUNCT
ftr-461	242	1	38	38	NUM
ftr-461	242	2	.	.	PUNCT
ftr-461	243	1	see	see	VERB
ftr-461	243	2	frederic	frederic	PROPN
ftr-461	243	3	g.	g.	PROPN
ftr-461	243	4	comeel	comeel	PROPN
ftr-461	243	5	,	,	PUNCT
ftr-461	243	6	guidelines	guideline	NOUN
ftr-461	243	7	to	to	ADP
ftr-461	243	8	tax	tax	NOUN
ftr-461	243	9	practice	practice	NOUN
ftr-461	243	10	second	second	ADJ
ftr-461	243	11	,	,	PUNCT
ftr-461	243	12	43	43	NUM
ftr-461	243	13	tax	tax	NOUN
ftr-461	243	14	law	law	NOUN
ftr-461	243	15	.	.	PUNCT
ftr-461	244	1	297	297	NUM
ftr-461	244	2	,	,	PUNCT
ftr-461	244	3	304	304	NUM
ftr-461	244	4	(	(	PUNCT
ftr-461	244	5	1990	1990	NUM
ftr-461	244	6	)	)	PUNCT
ftr-461	244	7	.	.	PUNCT
ftr-461	245	1	39	39	NUM
ftr-461	245	2	.	.	PUNCT
ftr-461	246	1	see	see	VERB
ftr-461	246	2	model	model	NOUN
ftr-461	246	3	rules	rule	NOUN
ftr-461	246	4	of	of	ADP
ftr-461	246	5	professional	professional	ADJ
ftr-461	246	6	conduct	conduct	NOUN
ftr-461	246	7	,	,	PUNCT
ftr-461	246	8	rule	rule	VERB
ftr-461	246	9	3.7	3.7	NUM
ftr-461	246	10	(	(	PUNCT
ftr-461	246	11	1992	1992	NUM
ftr-461	246	12	)	)	PUNCT
ftr-461	246	13	;	;	PUNCT
ftr-461	246	14	model	model	NOUN
ftr-461	246	15	code	code	PROPN
ftr-461	246	16	of	of	ADP
ftr-461	246	17	professional	professional	ADJ
ftr-461	246	18	responsibility	responsibility	NOUN
ftr-461	246	19	,	,	PUNCT
ftr-461	246	20	dr	dr	PROPN
ftr-461	246	21	5	5	PROPN
ftr-461	246	22	-	-	PUNCT
ftr-461	246	23	101(b	101(b	NUM
ftr-461	246	24	)	)	PUNCT
ftr-461	246	25	,	,	PUNCT
ftr-461	246	26	5	5	NUM
ftr-461	246	27	-	-	SYM
ftr-461	246	28	102(a	102(a	NUM
ftr-461	246	29	)	)	PUNCT
ftr-461	246	30	(	(	PUNCT
ftr-461	246	31	1981	1981	NUM
ftr-461	246	32	)	)	PUNCT
ftr-461	246	33	.	.	PUNCT
ftr-461	247	1	[	[	X
ftr-461	247	2	vol	vol	NOUN
ftr-461	247	3	3:3	3:3	NUM
ftr-461	247	4	connentary	connentary	NOUN
ftr-461	247	5	on	on	ADP
ftr-461	247	6	retm	retm	NOUN
ftr-461	247	7	:	:	PUNCT
ftr-461	248	1	t	t	PROPN
ftr-461	248	2	preparer	preparer	NOUN
ftr-461	248	3	obligations	obligation	NOUN
ftr-461	248	4	involved	involve	VERB
ftr-461	248	5	.	.	PUNCT
ftr-461	249	1	preparers	preparer	NOUN
ftr-461	249	2	who	who	PRON
ftr-461	249	3	are	be	AUX
ftr-461	249	4	not	not	PART
ftr-461	249	5	licensed	license	VERB
ftr-461	249	6	lawyers	lawyer	NOUN
ftr-461	249	7	should	should	AUX
ftr-461	249	8	consider	consider	VERB
ftr-461	249	9	whether	whether	SCONJ
ftr-461	249	10	any	any	DET
ftr-461	249	11	subsequent	subsequent	ADJ
ftr-461	249	12	representation	representation	NOUN
ftr-461	249	13	of	of	ADP
ftr-461	249	14	the	the	DET
ftr-461	249	15	taxpayer	taxpayer	NOUN
ftr-461	249	16	before	before	SCONJ
ftr-461	249	17	the	the	DET
ftr-461	249	18	irs	irs	PROPN
ftr-461	249	19	would	would	AUX
ftr-461	249	20	lessen	lessen	VERB
ftr-461	249	21	the	the	DET
ftr-461	249	22	credibility	credibility	NOUN
ftr-461	249	23	or	or	CCONJ
ftr-461	249	24	weight	weight	NOUN
ftr-461	249	25	of	of	ADP
ftr-461	249	26	an	an	DET
ftr-461	249	27	appraisal	appraisal	NOUN
ftr-461	249	28	provided	provide	VERB
ftr-461	249	29	by	by	ADP
ftr-461	249	30	the	the	DET
ftr-461	249	31	preparer	preparer	NOUN
ftr-461	249	32	.	.	PUNCT
ftr-461	250	1	the	the	DET
ftr-461	250	2	preparer	preparer	NOUN
ftr-461	250	3	should	should	AUX
ftr-461	250	4	generally	generally	ADV
ftr-461	250	5	discuss	discuss	VERB
ftr-461	250	6	this	this	DET
ftr-461	250	7	issue	issue	NOUN
ftr-461	250	8	with	with	ADP
ftr-461	250	9	the	the	DET
ftr-461	250	10	taxpayer	taxpayer	NOUN
ftr-461	250	11	before	before	ADP
ftr-461	250	12	agreeing	agree	VERB
ftr-461	250	13	to	to	PART
ftr-461	250	14	serve	serve	VERB
ftr-461	250	15	as	as	ADP
ftr-461	250	16	appraiser	appraiser	NOUN
ftr-461	250	17	.	.	PUNCT
ftr-461	251	1	vi	vi	X
ftr-461	251	2	.	.	NOUN
ftr-461	251	3	failure	failure	NOUN
ftr-461	251	4	to	to	PART
ftr-461	251	5	meet	meet	VERB
ftr-461	251	6	realistic	realistic	ADJ
ftr-461	251	7	possibility	possibility	NOUN
ftr-461	251	8	standard	standard	NOUN
ftr-461	251	9	if	if	SCONJ
ftr-461	251	10	a	a	DET
ftr-461	251	11	preparer	preparer	NOUN
ftr-461	251	12	realizes	realize	VERB
ftr-461	251	13	that	that	SCONJ
ftr-461	251	14	the	the	DET
ftr-461	251	15	taxpayer	taxpayer	NOUN
ftr-461	251	16	's	's	PART
ftr-461	251	17	return	return	NOUN
ftr-461	251	18	position	position	NOUN
ftr-461	251	19	does	do	AUX
ftr-461	251	20	not	not	PART
ftr-461	251	21	satisfy	satisfy	VERB
ftr-461	251	22	the	the	DET
ftr-461	251	23	realistic	realistic	ADJ
ftr-461	251	24	possibility	possibility	NOUN
ftr-461	251	25	standard	standard	NOUN
ftr-461	251	26	but	but	CCONJ
ftr-461	251	27	is	be	AUX
ftr-461	251	28	nonetheless	nonetheless	ADV
ftr-461	251	29	not	not	PART
ftr-461	251	30	frivolous	frivolous	ADJ
ftr-461	251	31	,	,	PUNCT
ftr-461	251	32	the	the	DET
ftr-461	251	33	preparer	preparer	NOUN
ftr-461	251	34	can	can	AUX
ftr-461	251	35	sign	sign	VERB
ftr-461	251	36	the	the	DET
ftr-461	251	37	return	return	NOUN
ftr-461	251	38	without	without	ADP
ftr-461	251	39	incurring	incur	VERB
ftr-461	251	40	a	a	DET
ftr-461	251	41	penalty	penalty	NOUN
ftr-461	251	42	under	under	ADP
ftr-461	251	43	section	section	NOUN
ftr-461	251	44	6694	6694	NUM
ftr-461	251	45	if	if	SCONJ
ftr-461	251	46	the	the	DET
ftr-461	251	47	position	position	NOUN
ftr-461	251	48	is	be	AUX
ftr-461	251	49	adequately	adequately	ADV
ftr-461	251	50	disclosed.40	disclosed.40	ADV
ftr-461	251	51	a	a	DET
ftr-461	251	52	nonsigning	nonsigne	VERB
ftr-461	251	53	preparer	preparer	NOUN
ftr-461	251	54	may	may	AUX
ftr-461	251	55	advise	advise	VERB
ftr-461	251	56	a	a	DET
ftr-461	251	57	taxpayer	taxpayer	NOUN
ftr-461	251	58	to	to	PART
ftr-461	251	59	take	take	VERB
ftr-461	251	60	a	a	DET
ftr-461	251	61	nonfrivolous	nonfrivolous	ADJ
ftr-461	251	62	position	position	NOUN
ftr-461	251	63	on	on	ADP
ftr-461	251	64	the	the	DET
ftr-461	251	65	return	return	NOUN
ftr-461	251	66	if	if	SCONJ
ftr-461	251	67	the	the	DET
ftr-461	251	68	preparer	preparer	NOUN
ftr-461	251	69	advises	advise	VERB
ftr-461	251	70	the	the	DET
ftr-461	251	71	taxpayer	taxpayer	NOUN
ftr-461	251	72	of	of	ADP
ftr-461	251	73	any	any	DET
ftr-461	251	74	opportunity	opportunity	NOUN
ftr-461	251	75	to	to	PART
ftr-461	251	76	avoid	avoid	VERB
ftr-461	251	77	the	the	DET
ftr-461	251	78	accuracy	accuracy	NOUN
ftr-461	251	79	-	-	PUNCT
ftr-461	251	80	related	relate	VERB
ftr-461	251	81	penalty	penalty	NOUN
ftr-461	251	82	of	of	ADP
ftr-461	251	83	section	section	NOUN
ftr-461	251	84	6662	6662	NUM
ftr-461	251	85	by	by	ADP
ftr-461	251	86	adequate	adequate	ADJ
ftr-461	251	87	disclosure.4	disclosure.4	PROPN
ftr-461	251	88	'	'	PUNCT
ftr-461	251	89	the	the	DET
ftr-461	251	90	term	term	NOUN
ftr-461	251	91	"	"	PUNCT
ftr-461	251	92	frivolous	frivolous	ADJ
ftr-461	251	93	"	"	PUNCT
ftr-461	251	94	has	have	AUX
ftr-461	251	95	been	be	AUX
ftr-461	251	96	defined	define	VERB
ftr-461	251	97	,	,	PUNCT
ftr-461	251	98	not	not	PART
ftr-461	251	99	very	very	ADV
ftr-461	251	100	helpfully	helpfully	ADV
ftr-461	251	101	,	,	PUNCT
ftr-461	251	102	as	as	ADP
ftr-461	251	103	"	"	PUNCT
ftr-461	251	104	patently	patently	ADV
ftr-461	251	105	improper	improper	ADJ
ftr-461	251	106	.	.	PUNCT
ftr-461	252	1	"42	"42	NOUN
ftr-461	253	1	probably	probably	ADV
ftr-461	253	2	,	,	PUNCT
ftr-461	253	3	a	a	DET
ftr-461	253	4	position	position	NOUN
ftr-461	253	5	that	that	PRON
ftr-461	253	6	a	a	DET
ftr-461	253	7	person	person	NOUN
ftr-461	253	8	knowledgeable	knowledgeable	ADJ
ftr-461	253	9	in	in	ADP
ftr-461	253	10	tax	tax	NOUN
ftr-461	253	11	law	law	NOUN
ftr-461	253	12	would	would	AUX
ftr-461	253	13	conclude	conclude	AUX
ftr-461	253	14	had	have	VERB
ftr-461	253	15	less	less	ADJ
ftr-461	253	16	than	than	ADP
ftr-461	253	17	a	a	DET
ftr-461	253	18	10	10	NUM
ftr-461	253	19	%	%	NOUN
ftr-461	253	20	chance	chance	NOUN
ftr-461	253	21	of	of	ADP
ftr-461	253	22	being	be	AUX
ftr-461	253	23	sustained	sustain	VERB
ftr-461	253	24	on	on	ADP
ftr-461	253	25	the	the	DET
ftr-461	253	26	merits	merit	NOUN
ftr-461	253	27	is	be	AUX
ftr-461	253	28	frivolous	frivolous	ADJ
ftr-461	253	29	,	,	PUNCT
ftr-461	253	30	but	but	CCONJ
ftr-461	253	31	the	the	DET
ftr-461	253	32	dividing	dividing	NOUN
ftr-461	253	33	line	line	NOUN
ftr-461	253	34	between	between	ADP
ftr-461	253	35	frivolous	frivolous	ADJ
ftr-461	253	36	and	and	CCONJ
ftr-461	253	37	nonfrivolous	nonfrivolous	ADJ
ftr-461	253	38	is	be	AUX
ftr-461	253	39	not	not	PART
ftr-461	253	40	clear	clear	ADJ
ftr-461	253	41	.	.	PUNCT
ftr-461	254	1	the	the	DET
ftr-461	254	2	disclosure	disclosure	NOUN
ftr-461	254	3	requirement	requirement	NOUN
ftr-461	254	4	is	be	AUX
ftr-461	254	5	the	the	DET
ftr-461	254	6	subject	subject	NOUN
ftr-461	254	7	of	of	ADP
ftr-461	254	8	considerable	considerable	ADJ
ftr-461	254	9	regulatory	regulatory	ADJ
ftr-461	254	10	gloss.4	gloss.4	PROPN
ftr-461	254	11	3	3	NUM
ftr-461	254	12	the	the	DET
ftr-461	254	13	principal	principal	ADJ
ftr-461	254	14	problem	problem	NOUN
ftr-461	254	15	with	with	ADP
ftr-461	254	16	respect	respect	NOUN
ftr-461	254	17	to	to	ADP
ftr-461	254	18	this	this	DET
ftr-461	254	19	requirement	requirement	NOUN
ftr-461	254	20	,	,	PUNCT
ftr-461	254	21	however	however	ADV
ftr-461	254	22	,	,	PUNCT
ftr-461	254	23	is	be	AUX
ftr-461	254	24	its	its	PRON
ftr-461	254	25	relationship	relationship	NOUN
ftr-461	254	26	to	to	ADP
ftr-461	254	27	the	the	DET
ftr-461	254	28	return	return	NOUN
ftr-461	254	29	standards	standard	NOUN
ftr-461	254	30	applicable	applicable	ADJ
ftr-461	254	31	to	to	ADP
ftr-461	254	32	taxpayers	taxpayer	NOUN
ftr-461	254	33	.	.	PUNCT
ftr-461	255	1	section	section	NOUN
ftr-461	255	2	6662(a	6662(a	NOUN
ftr-461	255	3	)	)	PUNCT
ftr-461	255	4	imposes	impose	VERB
ftr-461	255	5	a	a	DET
ftr-461	255	6	penalty	penalty	NOUN
ftr-461	255	7	on	on	ADP
ftr-461	255	8	an	an	DET
ftr-461	255	9	underpayment	underpayment	NOUN
ftr-461	255	10	of	of	ADP
ftr-461	255	11	tax	tax	NOUN
ftr-461	255	12	that	that	PRON
ftr-461	255	13	is	be	AUX
ftr-461	255	14	attributable	attributable	ADJ
ftr-461	255	15	to	to	ADP
ftr-461	255	16	negligence	negligence	NOUN
ftr-461	255	17	,	,	PUNCT
ftr-461	255	18	and	and	CCONJ
ftr-461	255	19	the	the	DET
ftr-461	255	20	regulations	regulation	NOUN
ftr-461	255	21	provide	provide	VERB
ftr-461	255	22	that	that	SCONJ
ftr-461	255	23	a	a	DET
ftr-461	255	24	return	return	NOUN
ftr-461	255	25	position	position	NOUN
ftr-461	255	26	is	be	AUX
ftr-461	255	27	negligent	negligent	ADJ
ftr-461	255	28	"	"	PUNCT
ftr-461	255	29	if	if	SCONJ
ftr-461	255	30	it	it	PRON
ftr-461	255	31	lacks	lack	VERB
ftr-461	255	32	a	a	DET
ftr-461	255	33	reasonable	reasonable	ADJ
ftr-461	255	34	basis	basis	NOUN
ftr-461	255	35	.	.	PUNCT
ftr-461	255	36	"	"	PUNCT
ftr-461	256	1	4	4	NUM
ftr-461	256	2	taxpayers	taxpayer	NOUN
ftr-461	256	3	can	can	AUX
ftr-461	256	4	therefore	therefore	ADV
ftr-461	256	5	generally	generally	ADV
ftr-461	256	6	avoid	avoid	VERB
ftr-461	256	7	a	a	DET
ftr-461	256	8	negligence	negligence	NOUN
ftr-461	256	9	penalty	penalty	NOUN
ftr-461	256	10	with	with	ADP
ftr-461	256	11	respect	respect	NOUN
ftr-461	256	12	to	to	ADP
ftr-461	256	13	a	a	DET
ftr-461	256	14	return	return	NOUN
ftr-461	256	15	position	position	NOUN
ftr-461	256	16	if	if	SCONJ
ftr-461	256	17	the	the	DET
ftr-461	256	18	return	return	NOUN
ftr-461	256	19	position	position	NOUN
ftr-461	256	20	has	have	VERB
ftr-461	256	21	a	a	DET
ftr-461	256	22	reasonable	reasonable	ADJ
ftr-461	256	23	basis	basis	NOUN
ftr-461	256	24	.	.	PUNCT
ftr-461	257	1	the	the	DET
ftr-461	257	2	reasonable	reasonable	ADJ
ftr-461	257	3	basis	basis	NOUN
ftr-461	257	4	standard	standard	NOUN
ftr-461	257	5	,	,	PUNCT
ftr-461	257	6	while	while	SCONJ
ftr-461	257	7	clearly	clearly	ADV
ftr-461	257	8	higher	high	ADJ
ftr-461	257	9	than	than	ADP
ftr-461	257	10	the	the	DET
ftr-461	257	11	"	"	PUNCT
ftr-461	257	12	not	not	PART
ftr-461	257	13	frivolous	frivolous	ADJ
ftr-461	257	14	"	"	PUNCT
ftr-461	257	15	standard	standard	NOUN
ftr-461	257	16	,	,	PUNCT
ftr-461	257	17	is	be	AUX
ftr-461	257	18	probably	probably	ADV
ftr-461	257	19	lower	low	ADJ
ftr-461	257	20	than	than	ADP
ftr-461	257	21	the	the	DET
ftr-461	257	22	realistic	realistic	ADJ
ftr-461	257	23	possibility	possibility	NOUN
ftr-461	257	24	of	of	ADP
ftr-461	257	25	success	success	NOUN
ftr-461	257	26	standard	standard	NOUN
ftr-461	257	27	.	.	PUNCT
ftr-461	258	1	it	it	PRON
ftr-461	258	2	is	be	AUX
ftr-461	258	3	not	not	PART
ftr-461	258	4	entirely	entirely	ADV
ftr-461	258	5	clear	clear	ADJ
ftr-461	258	6	,	,	PUNCT
ftr-461	258	7	however	however	ADV
ftr-461	258	8	,	,	PUNCT
ftr-461	258	9	whether	whether	SCONJ
ftr-461	258	10	the	the	DET
ftr-461	258	11	reasonable	reasonable	ADJ
ftr-461	258	12	basis	basis	NOUN
ftr-461	258	13	standard	standard	NOUN
ftr-461	258	14	may	may	AUX
ftr-461	258	15	be	be	AUX
ftr-461	258	16	satisfied	satisfy	VERB
ftr-461	258	17	by	by	ADP
ftr-461	258	18	a	a	DET
ftr-461	258	19	position	position	NOUN
ftr-461	258	20	with	with	ADP
ftr-461	258	21	as	as	ADV
ftr-461	258	22	low	low	ADJ
ftr-461	258	23	as	as	ADP
ftr-461	258	24	a	a	DET
ftr-461	258	25	15	15	NUM
ftr-461	258	26	%	%	NOUN
ftr-461	258	27	chance	chance	NOUN
ftr-461	258	28	of	of	ADP
ftr-461	258	29	success	success	NOUN
ftr-461	258	30	or	or	CCONJ
ftr-461	258	31	whether	whether	SCONJ
ftr-461	258	32	the	the	DET
ftr-461	258	33	standard	standard	NOUN
ftr-461	258	34	requires	require	VERB
ftr-461	258	35	satisfaction	satisfaction	NOUN
ftr-461	258	36	of	of	ADP
ftr-461	258	37	a	a	DET
ftr-461	258	38	somewhat	somewhat	ADV
ftr-461	258	39	higher	high	ADJ
ftr-461	258	40	,	,	PUNCT
ftr-461	258	41	albeit	albeit	SCONJ
ftr-461	258	42	less	less	ADJ
ftr-461	258	43	than	than	ADP
ftr-461	258	44	a	a	DET
ftr-461	258	45	33	33	NUM
ftr-461	258	46	-	-	PUNCT
ftr-461	258	47	1/3	1/3	NUM
ftr-461	258	48	%	%	NOUN
ftr-461	258	49	,	,	PUNCT
ftr-461	258	50	threshold.45	threshold.45	NOUN
ftr-461	258	51	40	40	NUM
ftr-461	258	52	.	.	PUNCT
ftr-461	259	1	irc	irc	PROPN
ftr-461	259	2	§	§	PROPN
ftr-461	259	3	6694(a	6694(a	PROPN
ftr-461	259	4	)	)	PUNCT
ftr-461	259	5	.	.	PUNCT
ftr-461	260	1	41	41	NUM
ftr-461	260	2	.	.	PUNCT
ftr-461	260	3	regs	regs	PROPN
ftr-461	260	4	.	.	PUNCT
ftr-461	261	1	§	§	PROPN
ftr-461	261	2	i.6694	i.6694	PROPN
ftr-461	261	3	-	-	PUNCT
ftr-461	261	4	2(c)(3)(ii)(a	2(c)(3)(ii)(a	NUM
ftr-461	261	5	)	)	PUNCT
ftr-461	261	6	;	;	PUNCT
ftr-461	261	7	circular	circular	ADJ
ftr-461	261	8	230	230	NUM
ftr-461	261	9	,	,	PUNCT
ftr-461	261	10	supra	supra	NOUN
ftr-461	261	11	note	note	NOUN
ftr-461	261	12	1	1	NUM
ftr-461	261	13	.	.	PUNCT
ftr-461	262	1	§	§	PROPN
ftr-461	262	2	10.34(a)t	10.34(a)t	NUM
ftr-461	262	3	)	)	PUNCT
ftr-461	262	4	(	(	PUNCT
ftr-461	262	5	ii	ii	NOUN
ftr-461	262	6	)	)	PUNCT
ftr-461	262	7	(	(	PUNCT
ftr-461	262	8	also	also	ADV
ftr-461	262	9	requiring	require	VERB
ftr-461	262	10	the	the	DET
ftr-461	262	11	preparer	preparer	NOUN
ftr-461	262	12	to	to	PART
ftr-461	262	13	advise	advise	VERB
ftr-461	262	14	the	the	DET
ftr-461	262	15	taxpayer	taxpayer	NOUN
ftr-461	262	16	of	of	ADP
ftr-461	262	17	the	the	DET
ftr-461	262	18	requirements	requirement	NOUN
ftr-461	262	19	for	for	ADP
ftr-461	262	20	adequate	adequate	ADJ
ftr-461	262	21	disclosure	disclosure	NOUN
ftr-461	262	22	)	)	PUNCT
ftr-461	262	23	.	.	PUNCT
ftr-461	263	1	42	42	NUM
ftr-461	263	2	.	.	PUNCT
ftr-461	263	3	regs	regs	PROPN
ftr-461	263	4	.	.	PUNCT
ftr-461	264	1	§	§	PROPN
ftr-461	264	2	1.6694	1.6694	NUM
ftr-461	264	3	-	-	PUNCT
ftr-461	264	4	2(c)(2	2(c)(2	NUM
ftr-461	264	5	)	)	PUNCT
ftr-461	264	6	;	;	PUNCT
ftr-461	264	7	circular	circular	ADJ
ftr-461	264	8	230	230	NUM
ftr-461	264	9	,	,	PUNCT
ftr-461	264	10	supra	supra	ADJ
ftr-461	264	11	note	note	NOUN
ftr-461	264	12	1	1	NUM
ftr-461	264	13	,	,	PUNCT
ftr-461	264	14	§	§	PROPN
ftr-461	264	15	10.34(a)(4)ii	10.34(a)(4)ii	NUM
ftr-461	264	16	)	)	PUNCT
ftr-461	264	17	.	.	PUNCT
ftr-461	265	1	see	see	AUX
ftr-461	265	2	aicpa	aicpa	ADJ
ftr-461	265	3	statement	statement	NOUN
ftr-461	265	4	no	no	INTJ
ftr-461	265	5	.	.	PROPN
ftr-461	265	6	1	1	NUM
ftr-461	265	7	,	,	PUNCT
ftr-461	265	8	supra	supra	ADJ
ftr-461	265	9	note	note	NOUN
ftr-461	265	10	9	9	NUM
ftr-461	265	11	,	,	PUNCT
ftr-461	265	12	§	§	PROPN
ftr-461	265	13	.09	.09	NUM
ftr-461	265	14	,	,	PUNCT
ftr-461	265	15	(	(	PUNCT
ftr-461	265	16	"	"	PUNCT
ftr-461	265	17	frivolous	frivolous	ADJ
ftr-461	265	18	"	"	PUNCT
ftr-461	265	19	position	position	NOUN
ftr-461	265	20	is	be	AUX
ftr-461	265	21	one	one	NUM
ftr-461	265	22	-knowingly	-knowingly	ADV
ftr-461	265	23	advanced	advanced	ADJ
ftr-461	265	24	in	in	ADP
ftr-461	265	25	bad	bad	ADJ
ftr-461	265	26	faith	faith	NOUN
ftr-461	265	27	"	"	PUNCT
ftr-461	265	28	that	that	PRON
ftr-461	265	29	is	be	AUX
ftr-461	265	30	"	"	PUNCT
ftr-461	265	31	patently	patently	ADV
ftr-461	265	32	improper	improper	ADJ
ftr-461	265	33	"	"	PUNCT
ftr-461	265	34	)	)	PUNCT
ftr-461	265	35	.	.	PUNCT
ftr-461	266	1	43	43	NUM
ftr-461	266	2	.	.	PUNCT
ftr-461	266	3	regs	regs	PROPN
ftr-461	266	4	.	.	PUNCT
ftr-461	267	1	§	§	PROPN
ftr-461	267	2	1.6694	1.6694	NUM
ftr-461	267	3	-	-	SYM
ftr-461	267	4	2(c)(3	2(c)(3	NUM
ftr-461	267	5	)	)	PUNCT
ftr-461	267	6	.	.	PUNCT
ftr-461	268	1	44	44	NUM
ftr-461	268	2	.	.	PUNCT
ftr-461	268	3	regs	regs	PROPN
ftr-461	268	4	.	.	PUNCT
ftr-461	269	1	§	§	PROPN
ftr-461	269	2	1.6662	1.6662	NUM
ftr-461	269	3	-	-	PUNCT
ftr-461	269	4	3(b)(1	3(b)(1	NUM
ftr-461	269	5	)	)	PUNCT
ftr-461	269	6	.	.	PUNCT
ftr-461	270	1	45	45	NUM
ftr-461	270	2	.	.	PUNCT
ftr-461	271	1	see	see	VERB
ftr-461	271	2	regs	reg	NOUN
ftr-461	271	3	.	.	PUNCT
ftr-461	272	1	§	§	PROPN
ftr-461	272	2	1.6662	1.6662	NUM
ftr-461	272	3	-	-	SYM
ftr-461	272	4	3(b)t3)(ii	3(b)t3)(ii	NUM
ftr-461	272	5	)	)	PUNCT
ftr-461	272	6	(	(	PUNCT
ftr-461	272	7	stating	state	VERB
ftr-461	272	8	that	that	SCONJ
ftr-461	272	9	reasonable	reasonable	ADJ
ftr-461	272	10	basis	basis	NOUN
ftr-461	272	11	standard	standard	NOUN
ftr-461	272	12	"	"	PUNCT
ftr-461	272	13	significantly	significantly	ADV
ftr-461	272	14	higher	high	ADJ
ftr-461	272	15	than	than	ADP
ftr-461	272	16	"	"	PUNCT
ftr-461	272	17	not	not	PART
ftr-461	272	18	frivolous	frivolous	ADJ
ftr-461	272	19	standard	standard	NOUN
ftr-461	272	20	):	):	PUNCT
ftr-461	272	21	wolfman	wolfman	PROPN
ftr-461	272	22	et	et	PROPN
ftr-461	272	23	al	al	PROPN
ftr-461	272	24	.	.	PROPN
ftr-461	272	25	,	,	PUNCT
ftr-461	272	26	supra	supra	PROPN
ftr-461	272	27	note	note	NOUN
ftr-461	272	28	5	5	NUM
ftr-461	272	29	.	.	PUNCT
ftr-461	272	30	'	'	NUM
ftr-461	272	31	1	1	NUM
ftr-461	272	32	207	207	NUM
ftr-461	272	33	.	.	PUNCT
ftr-461	273	1	1.1	1.1	NUM
ftr-461	273	2	at	at	ADP
ftr-461	273	3	89	89	NUM
ftr-461	273	4	(	(	PUNCT
ftr-461	273	5	written	write	VERB
ftr-461	273	6	before	before	SCONJ
ftr-461	273	7	the	the	DET
ftr-461	273	8	regulation	regulation	NOUN
ftr-461	273	9	was	be	AUX
ftr-461	273	10	promulgated	promulgate	VERB
ftr-461	273	11	and	and	CCONJ
ftr-461	273	12	referring	refer	VERB
ftr-461	273	13	principally	principally	ADV
ftr-461	273	14	to	to	ADP
ftr-461	273	15	authority	authority	NOUN
ftr-461	273	16	under	under	ADP
ftr-461	273	17	prior	prior	ADJ
ftr-461	273	18	law	law	NOUN
ftr-461	273	19	)	)	PUNCT
ftr-461	273	20	.	.	PUNCT
ftr-461	274	1	it	it	PRON
ftr-461	274	2	is	be	AUX
ftr-461	274	3	possible	possible	ADJ
ftr-461	274	4	that	that	SCONJ
ftr-461	274	5	the	the	DET
ftr-461	274	6	"	"	PUNCT
ftr-461	274	7	reasonable	reasonable	ADJ
ftr-461	274	8	basis	basis	NOUN
ftr-461	274	9	"	"	PUNCT
ftr-461	274	10	standard	standard	NOUN
ftr-461	274	11	is	be	AUX
ftr-461	274	12	not	not	PART
ftr-461	274	13	applied	apply	VERB
ftr-461	274	14	in	in	ADP
ftr-461	274	15	probabilistic	probabilistic	ADJ
ftr-461	274	16	19961	19961	NUM
ftr-461	274	17	florida	florida	PROPN
ftr-461	274	18	tax	tax	NOUN
ftr-461	274	19	review	review	NOUN
ftr-461	274	20	if	if	SCONJ
ftr-461	274	21	a	a	DET
ftr-461	274	22	preparer	preparer	NOUN
ftr-461	274	23	concludes	conclude	VERB
ftr-461	274	24	that	that	SCONJ
ftr-461	274	25	a	a	DET
ftr-461	274	26	return	return	NOUN
ftr-461	274	27	position	position	NOUN
ftr-461	274	28	does	do	AUX
ftr-461	274	29	not	not	PART
ftr-461	274	30	satisfy	satisfy	VERB
ftr-461	274	31	the	the	DET
ftr-461	274	32	realistic	realistic	ADJ
ftr-461	274	33	possibility	possibility	NOUN
ftr-461	274	34	standard	standard	NOUN
ftr-461	274	35	but	but	CCONJ
ftr-461	274	36	does	do	AUX
ftr-461	274	37	meet	meet	VERB
ftr-461	274	38	the	the	DET
ftr-461	274	39	reasonable	reasonable	ADJ
ftr-461	274	40	basis	basis	NOUN
ftr-461	274	41	threshold	threshold	NOUN
ftr-461	274	42	,	,	PUNCT
ftr-461	274	43	the	the	DET
ftr-461	274	44	preparer	preparer	NOUN
ftr-461	274	45	can	can	AUX
ftr-461	274	46	sign	sign	VERB
ftr-461	274	47	the	the	DET
ftr-461	274	48	return	return	NOUN
ftr-461	274	49	without	without	ADP
ftr-461	274	50	incurring	incur	VERB
ftr-461	274	51	a	a	DET
ftr-461	274	52	preparer	preparer	NOUN
ftr-461	274	53	penalty	penalty	NOUN
ftr-461	274	54	only	only	ADV
ftr-461	274	55	if	if	SCONJ
ftr-461	274	56	the	the	DET
ftr-461	274	57	position	position	NOUN
ftr-461	274	58	is	be	AUX
ftr-461	274	59	adequately	adequately	ADV
ftr-461	274	60	disclosed	disclose	VERB
ftr-461	274	61	.	.	PUNCT
ftr-461	275	1	the	the	DET
ftr-461	275	2	preparer	preparer	NOUN
ftr-461	275	3	should	should	AUX
ftr-461	275	4	advise	advise	VERB
ftr-461	275	5	the	the	DET
ftr-461	275	6	taxpayer	taxpayer	NOUN
ftr-461	275	7	,	,	PUNCT
ftr-461	275	8	however	however	ADV
ftr-461	275	9	,	,	PUNCT
ftr-461	275	10	that	that	DET
ftr-461	275	11	disclosure	disclosure	NOUN
ftr-461	275	12	is	be	AUX
ftr-461	275	13	not	not	PART
ftr-461	275	14	required	require	VERB
ftr-461	275	15	to	to	PART
ftr-461	275	16	protect	protect	VERB
ftr-461	275	17	the	the	DET
ftr-461	275	18	taxpayer	taxpayer	NOUN
ftr-461	275	19	against	against	ADP
ftr-461	275	20	the	the	DET
ftr-461	275	21	negligence	negligence	NOUN
ftr-461	275	22	penalty	penalty	NOUN
ftr-461	275	23	,	,	PUNCT
ftr-461	275	24	particularly	particularly	ADV
ftr-461	275	25	since	since	SCONJ
ftr-461	275	26	the	the	DET
ftr-461	275	27	taxpayer	taxpayer	NOUN
ftr-461	275	28	is	be	AUX
ftr-461	275	29	acting	act	VERB
ftr-461	275	30	on	on	ADP
ftr-461	275	31	the	the	DET
ftr-461	275	32	advice	advice	NOUN
ftr-461	275	33	of	of	ADP
ftr-461	275	34	a	a	DET
ftr-461	275	35	tax	tax	NOUN
ftr-461	275	36	professional.46	professional.46	NOUN
ftr-461	275	37	in	in	ADP
ftr-461	275	38	this	this	DET
ftr-461	275	39	circumstance	circumstance	NOUN
ftr-461	275	40	,	,	PUNCT
ftr-461	275	41	the	the	DET
ftr-461	275	42	preparer	preparer	NOUN
ftr-461	275	43	's	's	PART
ftr-461	275	44	own	own	ADJ
ftr-461	275	45	legal	legal	ADJ
ftr-461	275	46	position	position	NOUN
ftr-461	275	47	is	be	AUX
ftr-461	275	48	untenable	untenable	ADJ
ftr-461	275	49	.	.	PUNCT
ftr-461	276	1	if	if	SCONJ
ftr-461	276	2	the	the	DET
ftr-461	276	3	taxpayer	taxpayer	NOUN
ftr-461	276	4	chooses	choose	VERB
ftr-461	276	5	not	not	PART
ftr-461	276	6	to	to	PART
ftr-461	276	7	disclose	disclose	VERB
ftr-461	276	8	the	the	DET
ftr-461	276	9	position	position	NOUN
ftr-461	276	10	on	on	ADP
ftr-461	276	11	the	the	DET
ftr-461	276	12	return	return	NOUN
ftr-461	276	13	,	,	PUNCT
ftr-461	276	14	the	the	DET
ftr-461	276	15	preparer	preparer	NOUN
ftr-461	276	16	must	must	AUX
ftr-461	276	17	either	either	CCONJ
ftr-461	276	18	(	(	PUNCT
ftr-461	276	19	1	1	X
ftr-461	276	20	)	)	PUNCT
ftr-461	276	21	cease	cease	NOUN
ftr-461	276	22	participating	participate	VERB
ftr-461	276	23	in	in	ADP
ftr-461	276	24	preparing	prepare	VERB
ftr-461	276	25	the	the	DET
ftr-461	276	26	return	return	NOUN
ftr-461	276	27	and	and	CCONJ
ftr-461	276	28	not	not	PART
ftr-461	276	29	sign	sign	VERB
ftr-461	276	30	it	it	PRON
ftr-461	276	31	or	or	CCONJ
ftr-461	276	32	(	(	PUNCT
ftr-461	276	33	2	2	X
ftr-461	276	34	)	)	PUNCT
ftr-461	276	35	sign	sign	VERB
ftr-461	276	36	the	the	DET
ftr-461	276	37	return	return	NOUN
ftr-461	276	38	and	and	CCONJ
ftr-461	276	39	risk	risk	VERB
ftr-461	276	40	a	a	DET
ftr-461	276	41	preparer	preparer	NOUN
ftr-461	276	42	penalty.47	penalty.47	PROPN
ftr-461	276	43	strangely	strangely	ADV
ftr-461	276	44	,	,	PUNCT
ftr-461	276	45	the	the	DET
ftr-461	276	46	regulatory	regulatory	ADJ
ftr-461	276	47	gloss	gloss	NOUN
ftr-461	276	48	on	on	ADP
ftr-461	276	49	adequate	adequate	ADJ
ftr-461	276	50	disclosure	disclosure	NOUN
ftr-461	276	51	does	do	AUX
ftr-461	276	52	not	not	PART
ftr-461	276	53	discuss	discuss	VERB
ftr-461	276	54	this	this	DET
ftr-461	276	55	difficult	difficult	ADJ
ftr-461	276	56	situation	situation	NOUN
ftr-461	276	57	.	.	PUNCT
ftr-461	277	1	in	in	ADP
ftr-461	277	2	addition	addition	NOUN
ftr-461	277	3	,	,	PUNCT
ftr-461	277	4	the	the	DET
ftr-461	277	5	reasonable	reasonable	ADJ
ftr-461	277	6	cause	cause	NOUN
ftr-461	277	7	,	,	PUNCT
ftr-461	277	8	good	good	ADJ
ftr-461	277	9	faith	faith	NOUN
ftr-461	277	10	exception	exception	NOUN
ftr-461	277	11	to	to	ADP
ftr-461	277	12	the	the	DET
ftr-461	277	13	preparer	preparer	NOUN
ftr-461	277	14	penalty	penalty	NOUN
ftr-461	277	15	provision	provision	NOUN
ftr-461	277	16	has	have	AUX
ftr-461	277	17	not	not	PART
ftr-461	277	18	been	be	AUX
ftr-461	277	19	interpreted	interpret	VERB
ftr-461	277	20	in	in	ADP
ftr-461	277	21	the	the	DET
ftr-461	277	22	regulations	regulation	NOUN
ftr-461	277	23	as	as	ADP
ftr-461	277	24	covering	cover	VERB
ftr-461	277	25	this	this	DET
ftr-461	277	26	situation	situation	NOUN
ftr-461	277	27	,	,	PUNCT
ftr-461	277	28	but	but	CCONJ
ftr-461	277	29	has	have	AUX
ftr-461	277	30	instead	instead	ADV
ftr-461	277	31	been	be	AUX
ftr-461	277	32	interpreted	interpret	VERB
ftr-461	277	33	as	as	ADP
ftr-461	277	34	focusing	focus	VERB
ftr-461	277	35	on	on	ADP
ftr-461	277	36	factors	factor	NOUN
ftr-461	277	37	relating	relate	VERB
ftr-461	277	38	to	to	ADP
ftr-461	277	39	the	the	DET
ftr-461	277	40	preparer	preparer	NOUN
ftr-461	277	41	's	's	PART
ftr-461	277	42	overall	overall	ADJ
ftr-461	277	43	practice	practice	NOUN
ftr-461	277	44	and	and	CCONJ
ftr-461	277	45	office	office	NOUN
ftr-461	277	46	procedures	procedure	NOUN
ftr-461	277	47	.	.	PUNCT
ftr-461	278	1	4	4	NUM
ftr-461	278	2	'	'	NUM
ftr-461	278	3	this	this	DET
ftr-461	278	4	bizarre	bizarre	ADJ
ftr-461	278	5	discontinuity	discontinuity	NOUN
ftr-461	278	6	in	in	ADP
ftr-461	278	7	the	the	DET
ftr-461	278	8	law	law	NOUN
ftr-461	278	9	should	should	AUX
ftr-461	278	10	be	be	AUX
ftr-461	278	11	corrected	correct	VERB
ftr-461	278	12	.	.	PUNCT
ftr-461	279	1	if	if	SCONJ
ftr-461	279	2	a	a	DET
ftr-461	279	3	taxpayer	taxpayer	NOUN
ftr-461	279	4	wants	want	VERB
ftr-461	279	5	to	to	PART
ftr-461	279	6	assert	assert	VERB
ftr-461	279	7	a	a	DET
ftr-461	279	8	nonfrivolous	nonfrivolous	ADJ
ftr-461	279	9	return	return	NOUN
ftr-461	279	10	position	position	NOUN
ftr-461	279	11	that	that	PRON
ftr-461	279	12	does	do	AUX
ftr-461	279	13	not	not	PART
ftr-461	279	14	have	have	VERB
ftr-461	279	15	a	a	DET
ftr-461	279	16	reasonable	reasonable	ADJ
ftr-461	279	17	basis	basis	NOUN
ftr-461	279	18	,	,	PUNCT
ftr-461	279	19	the	the	DET
ftr-461	279	20	preparer	preparer	NOUN
ftr-461	279	21	should	should	AUX
ftr-461	279	22	advise	advise	VERB
ftr-461	279	23	the	the	DET
ftr-461	279	24	taxpayer	taxpayer	NOUN
ftr-461	279	25	that	that	SCONJ
ftr-461	279	26	the	the	DET
ftr-461	279	27	taxpayer	taxpayer	NOUN
ftr-461	279	28	is	be	AUX
ftr-461	279	29	risking	risk	VERB
ftr-461	279	30	imposition	imposition	NOUN
ftr-461	279	31	of	of	ADP
ftr-461	279	32	a	a	DET
ftr-461	279	33	negligence	negligence	NOUN
ftr-461	279	34	penalty	penalty	NOUN
ftr-461	279	35	.	.	PUNCT
ftr-461	280	1	if	if	SCONJ
ftr-461	280	2	the	the	DET
ftr-461	280	3	taxpayer	taxpayer	NOUN
ftr-461	280	4	does	do	AUX
ftr-461	280	5	not	not	PART
ftr-461	280	6	want	want	VERB
ftr-461	280	7	to	to	PART
ftr-461	280	8	disclose	disclose	VERB
ftr-461	280	9	the	the	DET
ftr-461	280	10	position	position	NOUN
ftr-461	280	11	,	,	PUNCT
ftr-461	280	12	the	the	DET
ftr-461	280	13	preparer	preparer	NOUN
ftr-461	280	14	must	must	AUX
ftr-461	280	15	also	also	ADV
ftr-461	280	16	refuse	refuse	VERB
ftr-461	280	17	to	to	PART
ftr-461	280	18	sign	sign	VERB
ftr-461	280	19	the	the	DET
ftr-461	280	20	return	return	NOUN
ftr-461	280	21	to	to	PART
ftr-461	280	22	avoid	avoid	VERB
ftr-461	280	23	incurring	incur	VERB
ftr-461	280	24	a	a	DET
ftr-461	280	25	preparer	preparer	NOUN
ftr-461	280	26	penalty	penalty	NOUN
ftr-461	280	27	.	.	PUNCT
ftr-461	281	1	the	the	DET
ftr-461	281	2	preparer	preparer	NOUN
ftr-461	281	3	must	must	AUX
ftr-461	281	4	also	also	ADV
ftr-461	281	5	advise	advise	VERB
ftr-461	281	6	the	the	DET
ftr-461	281	7	taxpayer	taxpayer	NOUN
ftr-461	281	8	of	of	ADP
ftr-461	281	9	any	any	DET
ftr-461	281	10	other	other	ADJ
ftr-461	281	11	penalties	penalty	NOUN
ftr-461	281	12	that	that	PRON
ftr-461	281	13	the	the	DET
ftr-461	281	14	taxpayer	taxpayer	NOUN
ftr-461	281	15	's	's	PART
ftr-461	281	16	return	return	NOUN
ftr-461	281	17	position	position	NOUN
ftr-461	281	18	might	might	AUX
ftr-461	281	19	trigger	trigger	VERB
ftr-461	281	20	.	.	PUNCT
ftr-461	282	1	for	for	ADP
ftr-461	282	2	example	example	NOUN
ftr-461	282	3	,	,	PUNCT
ftr-461	282	4	in	in	ADP
ftr-461	282	5	many	many	ADJ
ftr-461	282	6	cases	case	NOUN
ftr-461	282	7	where	where	SCONJ
ftr-461	282	8	the	the	DET
ftr-461	282	9	negligence	negligence	NOUN
ftr-461	282	10	penalty	penalty	NOUN
ftr-461	282	11	is	be	AUX
ftr-461	282	12	potentially	potentially	ADV
ftr-461	282	13	applicable	applicable	ADJ
ftr-461	282	14	,	,	PUNCT
ftr-461	282	15	the	the	DET
ftr-461	282	16	substantial	substantial	ADJ
ftr-461	282	17	understatement	understatement	NOUN
ftr-461	282	18	penalty	penalty	NOUN
ftr-461	282	19	may	may	AUX
ftr-461	282	20	also	also	ADV
ftr-461	282	21	apply.49	apply.49	VERB
ftr-461	282	22	the	the	DET
ftr-461	282	23	preparer	preparer	NOUN
ftr-461	282	24	should	should	AUX
ftr-461	282	25	advise	advise	VERB
ftr-461	282	26	the	the	DET
ftr-461	282	27	taxpayer	taxpayer	NOUN
ftr-461	282	28	terms	term	NOUN
ftr-461	282	29	,	,	PUNCT
ftr-461	282	30	but	but	CCONJ
ftr-461	282	31	instead	instead	ADV
ftr-461	282	32	reflects	reflect	VERB
ftr-461	282	33	a	a	DET
ftr-461	282	34	mixture	mixture	NOUN
ftr-461	282	35	of	of	ADP
ftr-461	282	36	factors	factor	NOUN
ftr-461	282	37	,	,	PUNCT
ftr-461	282	38	including	include	VERB
ftr-461	282	39	whether	whether	SCONJ
ftr-461	282	40	the	the	DET
ftr-461	282	41	taxpayer	taxpayer	NOUN
ftr-461	282	42	is	be	AUX
ftr-461	282	43	acting	act	VERB
ftr-461	282	44	on	on	ADP
ftr-461	282	45	the	the	DET
ftr-461	282	46	advice	advice	NOUN
ftr-461	282	47	of	of	ADP
ftr-461	282	48	a	a	DET
ftr-461	282	49	tax	tax	NOUN
ftr-461	282	50	professional	professional	NOUN
ftr-461	282	51	.	.	PUNCT
ftr-461	283	1	46	46	NUM
ftr-461	283	2	.	.	PUNCT
ftr-461	284	1	as	as	SCONJ
ftr-461	284	2	discussed	discuss	VERB
ftr-461	284	3	below	below	ADV
ftr-461	284	4	,	,	PUNCT
ftr-461	284	5	disclosure	disclosure	NOUN
ftr-461	284	6	may	may	AUX
ftr-461	284	7	be	be	AUX
ftr-461	284	8	required	require	VERB
ftr-461	284	9	to	to	PART
ftr-461	284	10	protect	protect	VERB
ftr-461	284	11	the	the	DET
ftr-461	284	12	taxpayer	taxpayer	NOUN
ftr-461	284	13	against	against	ADP
ftr-461	284	14	the	the	DET
ftr-461	284	15	substantial	substantial	ADJ
ftr-461	284	16	understatement	understatement	NOUN
ftr-461	284	17	penalty	penalty	NOUN
ftr-461	284	18	.	.	PUNCT
ftr-461	285	1	47	47	NUM
ftr-461	285	2	.	.	PUNCT
ftr-461	286	1	if	if	SCONJ
ftr-461	286	2	the	the	DET
ftr-461	286	3	preparer	preparer	NOUN
ftr-461	286	4	withdraws	withdraw	VERB
ftr-461	286	5	from	from	ADP
ftr-461	286	6	the	the	DET
ftr-461	286	7	preparation	preparation	NOUN
ftr-461	286	8	of	of	ADP
ftr-461	286	9	the	the	DET
ftr-461	286	10	return	return	NOUN
ftr-461	286	11	,	,	PUNCT
ftr-461	286	12	the	the	DET
ftr-461	286	13	preparer	preparer	NOUN
ftr-461	286	14	may	may	AUX
ftr-461	286	15	want	want	VERB
ftr-461	286	16	to	to	PART
ftr-461	286	17	consider	consider	VERB
ftr-461	286	18	whether	whether	SCONJ
ftr-461	286	19	he	he	PRON
ftr-461	286	20	should	should	AUX
ftr-461	286	21	refund	refund	VERB
ftr-461	286	22	any	any	DET
ftr-461	286	23	compensation	compensation	NOUN
ftr-461	286	24	received	receive	VERB
ftr-461	286	25	for	for	ADP
ftr-461	286	26	preparing	prepare	VERB
ftr-461	286	27	the	the	DET
ftr-461	286	28	return	return	NOUN
ftr-461	286	29	.	.	PUNCT
ftr-461	287	1	however	however	ADV
ftr-461	287	2	,	,	PUNCT
ftr-461	287	3	in	in	ADP
ftr-461	287	4	some	some	DET
ftr-461	287	5	cases	case	NOUN
ftr-461	287	6	,	,	PUNCT
ftr-461	287	7	it	it	PRON
ftr-461	287	8	may	may	AUX
ftr-461	287	9	be	be	AUX
ftr-461	287	10	possible	possible	ADJ
ftr-461	287	11	to	to	PART
ftr-461	287	12	view	view	VERB
ftr-461	287	13	the	the	DET
ftr-461	287	14	preparation	preparation	NOUN
ftr-461	287	15	of	of	ADP
ftr-461	287	16	the	the	DET
ftr-461	287	17	return	return	NOUN
ftr-461	287	18	as	as	ADP
ftr-461	287	19	consisting	consist	VERB
ftr-461	287	20	of	of	ADP
ftr-461	287	21	several	several	ADJ
ftr-461	287	22	distinct	distinct	ADJ
ftr-461	287	23	tasks	task	NOUN
ftr-461	287	24	,	,	PUNCT
ftr-461	287	25	in	in	ADP
ftr-461	287	26	which	which	DET
ftr-461	287	27	case	case	NOUN
ftr-461	287	28	compensation	compensation	NOUN
ftr-461	287	29	could	could	AUX
ftr-461	287	30	clearly	clearly	ADV
ftr-461	287	31	be	be	AUX
ftr-461	287	32	retained	retain	VERB
ftr-461	287	33	to	to	ADP
ftr-461	287	34	the	the	DET
ftr-461	287	35	extent	extent	NOUN
ftr-461	287	36	attributable	attributable	ADJ
ftr-461	287	37	to	to	ADP
ftr-461	287	38	tasks	task	NOUN
ftr-461	287	39	not	not	PART
ftr-461	287	40	connected	connect	VERB
ftr-461	287	41	to	to	ADP
ftr-461	287	42	the	the	DET
ftr-461	287	43	problematic	problematic	ADJ
ftr-461	287	44	return	return	NOUN
ftr-461	287	45	position	position	NOUN
ftr-461	287	46	.	.	PUNCT
ftr-461	288	1	48	48	NUM
ftr-461	288	2	.	.	PUNCT
ftr-461	289	1	see	see	VERB
ftr-461	289	2	regs	reg	NOUN
ftr-461	289	3	.	.	PUNCT
ftr-461	290	1	§	§	PROPN
ftr-461	290	2	1.6694	1.6694	NUM
ftr-461	290	3	-	-	SYM
ftr-461	290	4	2(d	2(d	NUM
ftr-461	290	5	)	)	PUNCT
ftr-461	290	6	,	,	PUNCT
ftr-461	290	7	discussing	discuss	VERB
ftr-461	290	8	five	five	NUM
ftr-461	290	9	factors	factor	NOUN
ftr-461	290	10	:	:	PUNCT
ftr-461	290	11	(	(	PUNCT
ftr-461	290	12	1	1	X
ftr-461	290	13	)	)	PUNCT
ftr-461	290	14	the	the	DET
ftr-461	290	15	nature	nature	NOUN
ftr-461	290	16	of	of	ADP
ftr-461	290	17	the	the	DET
ftr-461	290	18	error	error	NOUN
ftr-461	290	19	causing	cause	VERB
ftr-461	290	20	the	the	DET
ftr-461	290	21	understatement	understatement	NOUN
ftr-461	290	22	,	,	PUNCT
ftr-461	290	23	(	(	PUNCT
ftr-461	290	24	2	2	X
ftr-461	290	25	)	)	PUNCT
ftr-461	290	26	the	the	DET
ftr-461	290	27	frequency	frequency	NOUN
ftr-461	290	28	of	of	ADP
ftr-461	290	29	errors	error	NOUN
ftr-461	290	30	,	,	PUNCT
ftr-461	290	31	(	(	PUNCT
ftr-461	290	32	3	3	X
ftr-461	290	33	)	)	PUNCT
ftr-461	290	34	the	the	DET
ftr-461	290	35	materiality	materiality	NOUN
ftr-461	290	36	of	of	ADP
ftr-461	290	37	errors	error	NOUN
ftr-461	290	38	,	,	PUNCT
ftr-461	290	39	(	(	PUNCT
ftr-461	290	40	4	4	X
ftr-461	290	41	)	)	PUNCT
ftr-461	290	42	the	the	DET
ftr-461	290	43	preparer	preparer	NOUN
ftr-461	290	44	's	's	PART
ftr-461	290	45	normal	normal	ADJ
ftr-461	290	46	office	office	NOUN
ftr-461	290	47	practice	practice	NOUN
ftr-461	290	48	,	,	PUNCT
ftr-461	290	49	and	and	CCONJ
ftr-461	290	50	(	(	PUNCT
ftr-461	290	51	5	5	X
ftr-461	290	52	)	)	PUNCT
ftr-461	290	53	reliance	reliance	NOUN
ftr-461	290	54	on	on	ADP
ftr-461	290	55	advice	advice	NOUN
ftr-461	290	56	of	of	ADP
ftr-461	290	57	another	another	DET
ftr-461	290	58	preparer	preparer	NOUN
ftr-461	290	59	.	.	PUNCT
ftr-461	291	1	see	see	VERB
ftr-461	291	2	generally	generally	ADV
ftr-461	291	3	james	james	PROPN
ftr-461	291	4	r.	r.	PROPN
ftr-461	291	5	hamill	hamill	PROPN
ftr-461	291	6	,	,	PUNCT
ftr-461	291	7	proper	proper	ADJ
ftr-461	291	8	procedures	procedure	NOUN
ftr-461	291	9	can	can	AUX
ftr-461	291	10	help	help	VERB
ftr-461	291	11	to	to	PART
ftr-461	291	12	avoid	avoid	VERB
ftr-461	291	13	preparer	preparer	NOUN
ftr-461	291	14	penalties	penalty	NOUN
ftr-461	291	15	,	,	PUNCT
ftr-461	291	16	55	55	NUM
ftr-461	291	17	tax'n	tax'n	NOUN
ftr-461	291	18	acct	acct	NOUN
ftr-461	291	19	.	.	PUNCT
ftr-461	292	1	294	294	NUM
ftr-461	292	2	(	(	PUNCT
ftr-461	292	3	1995	1995	NUM
ftr-461	292	4	)	)	PUNCT
ftr-461	292	5	.	.	PUNCT
ftr-461	293	1	49	49	NUM
ftr-461	293	2	.	.	PUNCT
ftr-461	294	1	see	see	VERB
ftr-461	294	2	irc	irc	PROPN
ftr-461	294	3	§	§	PROPN
ftr-461	294	4	6662(a	6662(a	NOUN
ftr-461	294	5	)	)	PUNCT
ftr-461	294	6	,	,	PUNCT
ftr-461	294	7	(	(	PUNCT
ftr-461	294	8	b	b	NOUN
ftr-461	294	9	)	)	PUNCT
ftr-461	294	10	,	,	PUNCT
ftr-461	294	11	(	(	PUNCT
ftr-461	294	12	d	d	NOUN
ftr-461	294	13	)	)	PUNCT
ftr-461	294	14	.	.	PUNCT
ftr-461	295	1	both	both	DET
ftr-461	295	2	penalties	penalty	NOUN
ftr-461	295	3	,	,	PUNCT
ftr-461	295	4	however	however	ADV
ftr-461	295	5	,	,	PUNCT
ftr-461	295	6	can	can	AUX
ftr-461	295	7	not	not	PART
ftr-461	295	8	be	be	AUX
ftr-461	295	9	applied	apply	VERB
ftr-461	295	10	to	to	ADP
ftr-461	295	11	the	the	DET
ftr-461	295	12	same	same	ADJ
ftr-461	295	13	portion	portion	NOUN
ftr-461	295	14	of	of	ADP
ftr-461	295	15	an	an	DET
ftr-461	295	16	underpayment	underpayment	NOUN
ftr-461	295	17	.	.	PUNCT
ftr-461	296	1	regs	regs	PROPN
ftr-461	296	2	.	.	PUNCT
ftr-461	297	1	§	§	PROPN
ftr-461	297	2	1.6662	1.6662	NUM
ftr-461	297	3	-	-	SYM
ftr-461	297	4	2(c	2(c	NUM
ftr-461	297	5	)	)	PUNCT
ftr-461	297	6	.	.	PUNCT
ftr-461	298	1	another	another	DET
ftr-461	298	2	possible	possible	ADJ
ftr-461	298	3	penalty	penalty	NOUN
ftr-461	298	4	(	(	PUNCT
ftr-461	298	5	although	although	SCONJ
ftr-461	298	6	only	only	ADV
ftr-461	298	7	in	in	ADP
ftr-461	298	8	lieu	lieu	NOUN
ftr-461	298	9	of	of	ADP
ftr-461	298	10	the	the	DET
ftr-461	298	11	negligence	negligence	NOUN
ftr-461	298	12	or	or	CCONJ
ftr-461	298	13	substantial	substantial	ADJ
ftr-461	298	14	understatement	understatement	NOUN
ftr-461	298	15	penalty	penalty	NOUN
ftr-461	298	16	)	)	PUNCT
ftr-461	298	17	is	be	AUX
ftr-461	298	18	for	for	ADP
ftr-461	298	19	disregard	disregard	NOUN
ftr-461	298	20	of	of	ADP
ftr-461	298	21	rules	rule	NOUN
ftr-461	298	22	and	and	CCONJ
ftr-461	298	23	regulations	regulation	NOUN
ftr-461	298	24	.	.	PUNCT
ftr-461	299	1	see	see	VERB
ftr-461	299	2	irc	irc	PROPN
ftr-461	299	3	§	§	PROPN
ftr-461	299	4	6662(b)(1	6662(b)(1	PROPN
ftr-461	299	5	)	)	PUNCT
ftr-461	299	6	.	.	PUNCT
ftr-461	300	1	adequate	adequate	ADJ
ftr-461	300	2	disclosure	disclosure	NOUN
ftr-461	300	3	may	may	AUX
ftr-461	300	4	prevent	prevent	VERB
ftr-461	300	5	application	application	NOUN
ftr-461	300	6	of	of	ADP
ftr-461	300	7	this	this	DET
ftr-461	300	8	penalty	penalty	NOUN
ftr-461	300	9	.	.	PUNCT
ftr-461	301	1	see	see	VERB
ftr-461	301	2	regs	reg	NOUN
ftr-461	301	3	.	.	PUNCT
ftr-461	302	1	§	§	PROPN
ftr-461	302	2	1.6662	1.6662	NUM
ftr-461	302	3	-	-	SYM
ftr-461	302	4	3(c)(1	3(c)(1	NUM
ftr-461	302	5	)	)	PUNCT
ftr-461	302	6	.	.	PUNCT
ftr-461	303	1	[	[	X
ftr-461	303	2	vol	vol	NOUN
ftr-461	303	3	3:3	3:3	NUM
ftr-461	303	4	comnentary	comnentary	ADJ
ftr-461	303	5	on	on	ADP
ftr-461	303	6	retuns	retun	NOUN
ftr-461	303	7	preparer	preparer	NOUN
ftr-461	303	8	obligations	obligation	NOUN
ftr-461	303	9	that	that	PRON
ftr-461	303	10	the	the	DET
ftr-461	303	11	latter	latter	ADJ
ftr-461	303	12	penalty	penalty	NOUN
ftr-461	303	13	is	be	AUX
ftr-461	303	14	inapplicable	inapplicable	ADJ
ftr-461	303	15	to	to	ADP
ftr-461	303	16	the	the	DET
ftr-461	303	17	extent	extent	NOUN
ftr-461	303	18	an	an	DET
ftr-461	303	19	understatement	understatement	NOUN
ftr-461	303	20	is	be	AUX
ftr-461	303	21	attributable	attributable	ADJ
ftr-461	303	22	to	to	ADP
ftr-461	303	23	the	the	DET
ftr-461	303	24	tax	tax	NOUN
ftr-461	303	25	treatment	treatment	NOUN
ftr-461	303	26	of	of	ADP
ftr-461	303	27	an	an	DET
ftr-461	303	28	item	item	NOUN
ftr-461	303	29	for	for	ADP
ftr-461	303	30	which	which	PRON
ftr-461	303	31	there	there	PRON
ftr-461	303	32	is	be	VERB
ftr-461	303	33	or	or	CCONJ
ftr-461	303	34	was	be	AUX
ftr-461	303	35	substantial	substantial	ADJ
ftr-461	303	36	authority	authority	NOUN
ftr-461	303	37	or	or	CCONJ
ftr-461	303	38	for	for	ADP
ftr-461	303	39	which	which	PRON
ftr-461	303	40	there	there	PRON
ftr-461	303	41	is	be	VERB
ftr-461	303	42	both	both	DET
ftr-461	303	43	adequate	adequate	ADJ
ftr-461	303	44	disclosure	disclosure	NOUN
ftr-461	303	45	and	and	CCONJ
ftr-461	303	46	a	a	DET
ftr-461	303	47	reasonable	reasonable	ADJ
ftr-461	303	48	basis	basis	NOUN
ftr-461	303	49	.	.	PUNCT
ftr-461	304	1	since	since	SCONJ
ftr-461	304	2	the	the	DET
ftr-461	304	3	substantial	substantial	ADJ
ftr-461	304	4	authority	authority	NOUN
ftr-461	304	5	standard	standard	NOUN
ftr-461	304	6	is	be	AUX
ftr-461	304	7	generally	generally	ADV
ftr-461	304	8	believed	believe	VERB
ftr-461	304	9	to	to	PART
ftr-461	304	10	be	be	AUX
ftr-461	304	11	higher	high	ADJ
ftr-461	304	12	than	than	ADP
ftr-461	304	13	the	the	DET
ftr-461	304	14	realistic	realistic	ADJ
ftr-461	304	15	possibility	possibility	NOUN
ftr-461	304	16	standard,-	standard,-	NOUN
ftr-461	304	17	"	"	PUNCT
ftr-461	304	18	"	"	PUNCT
ftr-461	304	19	satisfaction	satisfaction	NOUN
ftr-461	304	20	of	of	ADP
ftr-461	304	21	the	the	DET
ftr-461	304	22	former	former	ADJ
ftr-461	304	23	implies	imply	VERB
ftr-461	304	24	satisfaction	satisfaction	NOUN
ftr-461	304	25	of	of	ADP
ftr-461	304	26	the	the	DET
ftr-461	304	27	realistic	realistic	ADJ
ftr-461	304	28	possibility	possibility	NOUN
ftr-461	304	29	standard	standard	NOUN
ftr-461	304	30	.	.	PUNCT
ftr-461	305	1	if	if	SCONJ
ftr-461	305	2	the	the	DET
ftr-461	305	3	realistic	realistic	ADJ
ftr-461	305	4	possibility	possibility	NOUN
ftr-461	305	5	standard	standard	NOUN
ftr-461	305	6	is	be	AUX
ftr-461	305	7	not	not	PART
ftr-461	305	8	satisfied	satisfied	ADJ
ftr-461	305	9	,	,	PUNCT
ftr-461	305	10	adequate	adequate	ADJ
ftr-461	305	11	disclosure	disclosure	NOUN
ftr-461	305	12	and	and	CCONJ
ftr-461	305	13	a	a	DET
ftr-461	305	14	reasonable	reasonable	ADJ
ftr-461	305	15	basis	basis	NOUN
ftr-461	305	16	are	be	AUX
ftr-461	305	17	required	require	VERB
ftr-461	305	18	to	to	PART
ftr-461	305	19	avoid	avoid	VERB
ftr-461	305	20	this	this	DET
ftr-461	305	21	penalty	penalty	NOUN
ftr-461	305	22	.	.	PUNCT
ftr-461	306	1	if	if	SCONJ
ftr-461	306	2	the	the	DET
ftr-461	306	3	taxpayer	taxpayer	NOUN
ftr-461	306	4	nonetheless	nonetheless	ADV
ftr-461	306	5	wants	want	VERB
ftr-461	306	6	to	to	PART
ftr-461	306	7	assert	assert	VERB
ftr-461	306	8	the	the	DET
ftr-461	306	9	position	position	NOUN
ftr-461	306	10	on	on	ADP
ftr-461	306	11	the	the	DET
ftr-461	306	12	return	return	NOUN
ftr-461	306	13	and	and	CCONJ
ftr-461	306	14	risk	risk	VERB
ftr-461	306	15	a	a	DET
ftr-461	306	16	penalty	penalty	NOUN
ftr-461	306	17	,	,	PUNCT
ftr-461	306	18	the	the	DET
ftr-461	306	19	preparer	preparer	NOUN
ftr-461	306	20	can	can	AUX
ftr-461	306	21	avoid	avoid	VERB
ftr-461	306	22	the	the	DET
ftr-461	306	23	preparer	preparer	NOUN
ftr-461	306	24	penalty	penalty	NOUN
ftr-461	306	25	only	only	ADV
ftr-461	306	26	by	by	ADP
ftr-461	306	27	refusing	refuse	VERB
ftr-461	306	28	to	to	PART
ftr-461	306	29	participate	participate	VERB
ftr-461	306	30	further	far	ADV
ftr-461	306	31	in	in	ADP
ftr-461	306	32	preparing	prepare	VERB
ftr-461	306	33	,	,	PUNCT
ftr-461	306	34	and	and	CCONJ
ftr-461	306	35	refusing	refuse	VERB
ftr-461	306	36	to	to	PART
ftr-461	306	37	sign	sign	VERB
ftr-461	306	38	,	,	PUNCT
ftr-461	306	39	the	the	DET
ftr-461	306	40	return	return	NOUN
ftr-461	306	41	.	.	PUNCT
ftr-461	307	1	in	in	ADP
ftr-461	307	2	discussing	discuss	VERB
ftr-461	307	3	the	the	DET
ftr-461	307	4	risks	risk	NOUN
ftr-461	307	5	of	of	ADP
ftr-461	307	6	aggressive	aggressive	ADJ
ftr-461	307	7	return	return	NOUN
ftr-461	307	8	positions	position	NOUN
ftr-461	307	9	with	with	ADP
ftr-461	307	10	the	the	DET
ftr-461	307	11	taxpayer	taxpayer	NOUN
ftr-461	307	12	,	,	PUNCT
ftr-461	307	13	the	the	DET
ftr-461	307	14	preparer	preparer	NOUN
ftr-461	307	15	should	should	AUX
ftr-461	307	16	not	not	PART
ftr-461	307	17	suggest	suggest	VERB
ftr-461	307	18	that	that	SCONJ
ftr-461	307	19	the	the	DET
ftr-461	307	20	risks	risk	NOUN
ftr-461	307	21	are	be	AUX
ftr-461	307	22	lessened	lessen	VERB
ftr-461	307	23	by	by	ADP
ftr-461	307	24	the	the	DET
ftr-461	307	25	improbability	improbability	NOUN
ftr-461	307	26	of	of	ADP
ftr-461	307	27	an	an	DET
ftr-461	307	28	audit	audit	NOUN
ftr-461	307	29	.	.	PUNCT
ftr-461	308	1	nonetheless	nonetheless	ADV
ftr-461	308	2	,	,	PUNCT
ftr-461	308	3	if	if	SCONJ
ftr-461	308	4	asked	ask	VERB
ftr-461	308	5	directly	directly	ADV
ftr-461	308	6	,	,	PUNCT
ftr-461	308	7	many	many	ADJ
ftr-461	308	8	practitioners	practitioner	NOUN
ftr-461	308	9	consider	consider	VERB
ftr-461	308	10	it	it	PRON
ftr-461	308	11	not	not	PART
ftr-461	308	12	inappropriate	inappropriate	ADJ
ftr-461	308	13	for	for	SCONJ
ftr-461	308	14	the	the	DET
ftr-461	308	15	preparer	preparer	NOUN
ftr-461	308	16	to	to	PART
ftr-461	308	17	indicate	indicate	VERB
ftr-461	308	18	the	the	DET
ftr-461	308	19	likelihood	likelihood	NOUN
ftr-461	308	20	of	of	ADP
ftr-461	308	21	an	an	DET
ftr-461	308	22	audit.5	audit.5	NOUN
ftr-461	308	23	in	in	ADP
ftr-461	308	24	all	all	DET
ftr-461	308	25	cases	case	NOUN
ftr-461	308	26	where	where	SCONJ
ftr-461	308	27	a	a	DET
ftr-461	308	28	preparer	preparer	NOUN
ftr-461	308	29	has	have	AUX
ftr-461	308	30	advised	advise	VERB
ftr-461	308	31	taxpayers	taxpayer	NOUN
ftr-461	308	32	about	about	ADP
ftr-461	308	33	the	the	DET
ftr-461	308	34	risks	risk	NOUN
ftr-461	308	35	of	of	ADP
ftr-461	308	36	aggressive	aggressive	ADJ
ftr-461	308	37	return	return	NOUN
ftr-461	308	38	positions	position	NOUN
ftr-461	308	39	,	,	PUNCT
ftr-461	308	40	the	the	DET
ftr-461	308	41	preparer	preparer	NOUN
ftr-461	308	42	should	should	AUX
ftr-461	308	43	,	,	PUNCT
ftr-461	308	44	for	for	ADP
ftr-461	308	45	his	his	PRON
ftr-461	308	46	own	own	ADJ
ftr-461	308	47	protection	protection	NOUN
ftr-461	308	48	,	,	PUNCT
ftr-461	308	49	maintain	maintain	VERB
ftr-461	308	50	records	record	NOUN
ftr-461	308	51	of	of	ADP
ftr-461	308	52	the	the	DET
ftr-461	308	53	advice.5	advice.5	PROPN
ftr-461	308	54	2	2	NUM
ftr-461	308	55	a	a	DET
ftr-461	308	56	licensed	licensed	ADJ
ftr-461	308	57	lawyer	lawyer	NOUN
ftr-461	308	58	should	should	AUX
ftr-461	308	59	take	take	VERB
ftr-461	308	60	care	care	NOUN
ftr-461	308	61	in	in	ADP
ftr-461	308	62	maintaining	maintain	VERB
ftr-461	308	63	such	such	ADJ
ftr-461	308	64	records	record	NOUN
ftr-461	308	65	to	to	PART
ftr-461	308	66	preserve	preserve	VERB
ftr-461	308	67	the	the	DET
ftr-461	308	68	confidentiality	confidentiality	NOUN
ftr-461	308	69	of	of	ADP
ftr-461	308	70	communications	communication	NOUN
ftr-461	308	71	50	50	NUM
ftr-461	308	72	.	.	PUNCT
ftr-461	309	1	see	see	VERB
ftr-461	309	2	wolfman	wolfman	PROPN
ftr-461	309	3	et	et	PROPN
ftr-461	309	4	al	al	PROPN
ftr-461	309	5	.	.	PROPN
ftr-461	309	6	,	,	PUNCT
ftr-461	309	7	supra	supra	PROPN
ftr-461	309	8	note	note	NOUN
ftr-461	309	9	5	5	NUM
ftr-461	309	10	.	.	PUNCT
ftr-461	310	1	l	l	NOUN
ftr-461	310	2	207	207	NUM
ftr-461	310	3	.	.	X
ftr-461	310	4	1.1	1.1	NUM
ftr-461	310	5	at	at	ADP
ftr-461	310	6	89	89	NUM
ftr-461	310	7	-	-	SYM
ftr-461	310	8	90	90	NUM
ftr-461	310	9	.	.	PUNCT
ftr-461	310	10	51	51	NUM
ftr-461	310	11	.	.	PUNCT
ftr-461	311	1	in	in	ADP
ftr-461	311	2	the	the	DET
ftr-461	311	3	case	case	NOUN
ftr-461	311	4	of	of	ADP
ftr-461	311	5	a	a	DET
ftr-461	311	6	licensed	licensed	ADJ
ftr-461	311	7	lawyer	lawyer	NOUN
ftr-461	311	8	.	.	PUNCT
ftr-461	312	1	once	once	ADV
ftr-461	312	2	the	the	DET
ftr-461	312	3	taxpayer	taxpayer	NOUN
ftr-461	312	4	-	-	PUNCT
ftr-461	312	5	client	client	NOUN
ftr-461	312	6	has	have	AUX
ftr-461	312	7	decided	decide	VERB
ftr-461	312	8	to	to	PART
ftr-461	312	9	file	file	VERB
ftr-461	312	10	a	a	DET
ftr-461	312	11	return	return	NOUN
ftr-461	312	12	asserting	assert	VERB
ftr-461	312	13	a	a	DET
ftr-461	312	14	position	position	NOUN
ftr-461	312	15	that	that	PRON
ftr-461	312	16	the	the	DET
ftr-461	312	17	lawyer	lawyer	NOUN
ftr-461	312	18	is	be	AUX
ftr-461	312	19	not	not	PART
ftr-461	312	20	permitted	permit	VERB
ftr-461	312	21	to	to	PART
ftr-461	312	22	recommend	recommend	VERB
ftr-461	312	23	,	,	PUNCT
ftr-461	312	24	the	the	DET
ftr-461	312	25	lawyer	lawyer	NOUN
ftr-461	312	26	,	,	PUNCT
ftr-461	312	27	in	in	ADP
ftr-461	312	28	this	this	DET
ftr-461	312	29	author	author	NOUN
ftr-461	312	30	's	's	PART
ftr-461	312	31	opinion	opinion	NOUN
ftr-461	312	32	,	,	PUNCT
ftr-461	312	33	is	be	AUX
ftr-461	312	34	obligated	obligate	VERB
ftr-461	312	35	to	to	PART
ftr-461	312	36	withdraw	withdraw	VERB
ftr-461	312	37	from	from	ADP
ftr-461	312	38	the	the	DET
ftr-461	312	39	engagement	engagement	NOUN
ftr-461	312	40	and	and	CCONJ
ftr-461	312	41	hence	hence	ADV
ftr-461	312	42	may	may	AUX
ftr-461	312	43	not	not	PART
ftr-461	312	44	subsequently	subsequently	ADV
ftr-461	312	45	answer	answer	VERB
ftr-461	312	46	questions	question	NOUN
ftr-461	312	47	about	about	ADP
ftr-461	312	48	the	the	DET
ftr-461	312	49	likelihood	likelihood	NOUN
ftr-461	312	50	of	of	ADP
ftr-461	312	51	an	an	DET
ftr-461	312	52	audit	audit	NOUN
ftr-461	312	53	.	.	PUNCT
ftr-461	313	1	see	see	VERB
ftr-461	313	2	infra	infra	NOUN
ftr-461	313	3	text	text	NOUN
ftr-461	313	4	accompanying	accompany	VERB
ftr-461	313	5	note	note	NOUN
ftr-461	313	6	59	59	NUM
ftr-461	313	7	.	.	PUNCT
ftr-461	314	1	a	a	DET
ftr-461	314	2	vigorous	vigorous	ADJ
ftr-461	314	3	discussion	discussion	NOUN
ftr-461	314	4	at	at	ADP
ftr-461	314	5	the	the	DET
ftr-461	314	6	january	january	PROPN
ftr-461	314	7	20	20	NUM
ftr-461	314	8	,	,	PUNCT
ftr-461	314	9	1996	1996	NUM
ftr-461	314	10	meeting	meeting	NOUN
ftr-461	314	11	of	of	ADP
ftr-461	314	12	the	the	DET
ftr-461	314	13	committee	committee	NOUN
ftr-461	314	14	on	on	ADP
ftr-461	314	15	standards	standard	NOUN
ftr-461	314	16	of	of	ADP
ftr-461	314	17	tax	tax	NOUN
ftr-461	314	18	practice	practice	NOUN
ftr-461	314	19	of	of	ADP
ftr-461	314	20	the	the	DET
ftr-461	314	21	american	american	PROPN
ftr-461	314	22	bar	bar	PROPN
ftr-461	314	23	association	association	NOUN
ftr-461	314	24	section	section	NOUN
ftr-461	314	25	of	of	ADP
ftr-461	314	26	taxation	taxation	NOUN
ftr-461	314	27	indicated	indicate	VERB
ftr-461	314	28	that	that	SCONJ
ftr-461	314	29	many	many	ADJ
ftr-461	314	30	tax	tax	NOUN
ftr-461	314	31	lawyers	lawyer	NOUN
ftr-461	314	32	do	do	AUX
ftr-461	314	33	not	not	PART
ftr-461	314	34	agree	agree	VERB
ftr-461	314	35	with	with	ADP
ftr-461	314	36	the	the	DET
ftr-461	314	37	author	author	NOUN
ftr-461	314	38	's	's	PART
ftr-461	314	39	view	view	NOUN
ftr-461	314	40	.	.	PUNCT
ftr-461	315	1	others	other	NOUN
ftr-461	315	2	may	may	AUX
ftr-461	315	3	agree	agree	VERB
ftr-461	315	4	that	that	SCONJ
ftr-461	315	5	responding	respond	VERB
ftr-461	315	6	to	to	ADP
ftr-461	315	7	such	such	DET
ftr-461	315	8	an	an	DET
ftr-461	315	9	inquiry	inquiry	NOUN
ftr-461	315	10	is	be	AUX
ftr-461	315	11	inappropriate	inappropriate	ADJ
ftr-461	315	12	,	,	PUNCT
ftr-461	315	13	but	but	CCONJ
ftr-461	315	14	for	for	ADP
ftr-461	315	15	different	different	ADJ
ftr-461	315	16	reasons	reason	NOUN
ftr-461	315	17	.	.	PUNCT
ftr-461	316	1	professor	professor	PROPN
ftr-461	316	2	david	david	PROPN
ftr-461	316	3	m.	m.	PROPN
ftr-461	316	4	richardson	richardson	PROPN
ftr-461	316	5	argues	argue	VERB
ftr-461	316	6	,	,	PUNCT
ftr-461	316	7	for	for	ADP
ftr-461	316	8	example	example	NOUN
ftr-461	316	9	,	,	PUNCT
ftr-461	316	10	that	that	SCONJ
ftr-461	316	11	lawyers	lawyer	NOUN
ftr-461	316	12	do	do	AUX
ftr-461	316	13	not	not	PART
ftr-461	316	14	have	have	VERB
ftr-461	316	15	enough	enough	ADJ
ftr-461	316	16	knowledge	knowledge	NOUN
ftr-461	316	17	about	about	ADP
ftr-461	316	18	the	the	DET
ftr-461	316	19	possibility	possibility	NOUN
ftr-461	316	20	of	of	ADP
ftr-461	316	21	an	an	DET
ftr-461	316	22	audit	audit	NOUN
ftr-461	316	23	to	to	PART
ftr-461	316	24	answer	answer	VERB
ftr-461	316	25	such	such	DET
ftr-461	316	26	a	a	DET
ftr-461	316	27	question	question	NOUN
ftr-461	316	28	.	.	PUNCT
ftr-461	317	1	if	if	SCONJ
ftr-461	317	2	the	the	DET
ftr-461	317	3	client	client	NOUN
ftr-461	317	4	has	have	AUX
ftr-461	317	5	not	not	PART
ftr-461	317	6	yet	yet	ADV
ftr-461	317	7	made	make	VERB
ftr-461	317	8	a	a	DET
ftr-461	317	9	decision	decision	NOUN
ftr-461	317	10	about	about	ADP
ftr-461	317	11	the	the	DET
ftr-461	317	12	position	position	NOUN
ftr-461	317	13	to	to	PART
ftr-461	317	14	be	be	AUX
ftr-461	317	15	taken	take	VERB
ftr-461	317	16	on	on	ADP
ftr-461	317	17	the	the	DET
ftr-461	317	18	return	return	NOUN
ftr-461	317	19	or	or	CCONJ
ftr-461	317	20	if	if	SCONJ
ftr-461	317	21	the	the	DET
ftr-461	317	22	preparer	preparer	NOUN
ftr-461	317	23	is	be	AUX
ftr-461	317	24	not	not	PART
ftr-461	317	25	a	a	DET
ftr-461	317	26	licensed	licensed	ADJ
ftr-461	317	27	lawyer	lawyer	NOUN
ftr-461	317	28	,	,	PUNCT
ftr-461	317	29	the	the	DET
ftr-461	317	30	propriety	propriety	NOUN
ftr-461	317	31	of	of	ADP
ftr-461	317	32	responding	respond	VERB
ftr-461	317	33	to	to	ADP
ftr-461	317	34	the	the	DET
ftr-461	317	35	client	client	NOUN
ftr-461	317	36	's	's	PART
ftr-461	317	37	inquiry	inquiry	NOUN
ftr-461	317	38	about	about	ADP
ftr-461	317	39	the	the	DET
ftr-461	317	40	audit	audit	NOUN
ftr-461	317	41	lottery	lottery	NOUN
ftr-461	317	42	is	be	AUX
ftr-461	317	43	likely	likely	ADJ
ftr-461	317	44	to	to	PART
ftr-461	317	45	be	be	AUX
ftr-461	317	46	even	even	ADV
ftr-461	317	47	more	more	ADV
ftr-461	317	48	controversial	controversial	ADJ
ftr-461	317	49	.	.	PUNCT
ftr-461	318	1	full	full	ADJ
ftr-461	318	2	discussion	discussion	NOUN
ftr-461	318	3	of	of	ADP
ftr-461	318	4	this	this	DET
ftr-461	318	5	issue	issue	NOUN
ftr-461	318	6	is	be	AUX
ftr-461	318	7	beyond	beyond	ADP
ftr-461	318	8	the	the	DET
ftr-461	318	9	scope	scope	NOUN
ftr-461	318	10	of	of	ADP
ftr-461	318	11	this	this	DET
ftr-461	318	12	paper	paper	NOUN
ftr-461	318	13	.	.	PUNCT
ftr-461	319	1	for	for	ADP
ftr-461	319	2	two	two	NUM
ftr-461	319	3	views	view	NOUN
ftr-461	319	4	,	,	PUNCT
ftr-461	319	5	see	see	VERB
ftr-461	319	6	all	all	DET
ftr-461	319	7	restatement	restatement	NOUN
ftr-461	319	8	of	of	ADP
ftr-461	319	9	the	the	DET
ftr-461	319	10	law	law	NOUN
ftr-461	319	11	governing	govern	VERB
ftr-461	319	12	lawyers	lawyer	NOUN
ftr-461	319	13	§	§	PROPN
ftr-461	319	14	151	151	NUM
ftr-461	319	15	,	,	PUNCT
ftr-461	319	16	draft	draft	NOUN
ftr-461	319	17	comments	comment	NOUN
ftr-461	319	18	(	(	PUNCT
ftr-461	319	19	preliminary	preliminary	ADJ
ftr-461	319	20	draft	draft	NOUN
ftr-461	319	21	no	no	NOUN
ftr-461	319	22	.	.	NOUN
ftr-461	319	23	10	10	NUM
ftr-461	319	24	,	,	PUNCT
ftr-461	319	25	1994	1994	NUM
ftr-461	319	26	):	):	PUNCT
ftr-461	319	27	a	a	DET
ftr-461	319	28	gathering	gathering	NOUN
ftr-461	319	29	of	of	ADP
ftr-461	319	30	legal	legal	ADJ
ftr-461	319	31	scholars	scholar	NOUN
ftr-461	319	32	to	to	PART
ftr-461	319	33	discuss	discuss	VERB
ftr-461	319	34	"	"	PUNCT
ftr-461	319	35	professional	professional	ADJ
ftr-461	319	36	responsibility	responsibility	NOUN
ftr-461	319	37	and	and	CCONJ
ftr-461	319	38	the	the	DET
ftr-461	319	39	model	model	NOUN
ftr-461	319	40	rules	rule	NOUN
ftr-461	319	41	of	of	ADP
ftr-461	319	42	professional	professional	ADJ
ftr-461	319	43	conduct"--panel	conduct"--panel	PROPN
ftr-461	319	44	discussion	discussion	NOUN
ftr-461	319	45	,	,	PUNCT
ftr-461	319	46	35	35	NUM
ftr-461	319	47	u.	u.	PROPN
ftr-461	319	48	miami	miami	PROPN
ftr-461	319	49	l.	l.	PROPN
ftr-461	319	50	rev	rev	PROPN
ftr-461	319	51	.	.	PROPN
ftr-461	319	52	639	639	NUM
ftr-461	319	53	.	.	PUNCT
ftr-461	320	1	659	659	NUM
ftr-461	320	2	(	(	PUNCT
ftr-461	320	3	1981	1981	NUM
ftr-461	320	4	)	)	PUNCT
ftr-461	320	5	(	(	PUNCT
ftr-461	320	6	statement	statement	NOUN
ftr-461	320	7	of	of	ADP
ftr-461	320	8	professor	professor	NOUN
ftr-461	320	9	geoffrey	geoffrey	PROPN
ftr-461	320	10	hazard	hazard	PROPN
ftr-461	320	11	,	,	PUNCT
ftr-461	320	12	jr	jr	PROPN
ftr-461	320	13	.	.	PUNCT
ftr-461	320	14	)	)	PUNCT
ftr-461	320	15	.	.	PUNCT
ftr-461	321	1	see	see	AUX
ftr-461	321	2	also	also	ADV
ftr-461	321	3	aicpa	aicpa	VERB
ftr-461	321	4	statement	statement	NOUN
ftr-461	321	5	no	no	INTJ
ftr-461	321	6	.	.	NOUN
ftr-461	321	7	1	1	X
ftr-461	321	8	.	.	X
ftr-461	321	9	supra	supra	PROPN
ftr-461	321	10	note	note	NOUN
ftr-461	321	11	9	9	NUM
ftr-461	321	12	.	.	PUNCT
ftr-461	322	1	§	§	PROPN
ftr-461	322	2	os	os	PROPN
ftr-461	322	3	.	.	PUNCT
ftr-461	323	1	allowing	allow	VERB
ftr-461	323	2	a	a	DET
ftr-461	323	3	cpa	cpa	NOUN
ftr-461	323	4	to	to	PART
ftr-461	323	5	discuss	discuss	VERB
ftr-461	323	6	the	the	DET
ftr-461	323	7	"	"	PUNCT
ftr-461	323	8	likelihood	likelihood	NOUN
ftr-461	323	9	that	that	SCONJ
ftr-461	323	10	each	each	DET
ftr-461	323	11	[	[	X
ftr-461	323	12	of	of	ADP
ftr-461	323	13	two	two	NUM
ftr-461	323	14	positions	position	NOUN
ftr-461	323	15	meeting	meet	VERB
ftr-461	323	16	the	the	DET
ftr-461	323	17	aicpa	aicpa	ADJ
ftr-461	323	18	realistic	realistic	ADJ
ftr-461	323	19	possibility	possibility	NOUN
ftr-461	323	20	standard	standard	NOUN
ftr-461	323	21	]	]	PUNCT
ftr-461	323	22	might	might	AUX
ftr-461	323	23	or	or	CCONJ
ftr-461	323	24	might	might	AUX
ftr-461	323	25	not	not	PART
ftr-461	323	26	cause	cause	VERB
ftr-461	323	27	the	the	DET
ftr-461	323	28	client	client	NOUN
ftr-461	323	29	's	's	PART
ftr-461	323	30	tax	tax	NOUN
ftr-461	323	31	return	return	NOUN
ftr-461	323	32	to	to	PART
ftr-461	323	33	be	be	AUX
ftr-461	323	34	exanined	exanine	VERB
ftr-461	323	35	.	.	PUNCT
ftr-461	323	36	"	"	PUNCT
ftr-461	323	37	possibly	possibly	ADV
ftr-461	323	38	implying	imply	VERB
ftr-461	323	39	that	that	SCONJ
ftr-461	323	40	the	the	DET
ftr-461	323	41	likelihood	likelihood	NOUN
ftr-461	323	42	of	of	ADP
ftr-461	323	43	an	an	DET
ftr-461	323	44	audit	audit	NOUN
ftr-461	323	45	should	should	AUX
ftr-461	323	46	not	not	PART
ftr-461	323	47	be	be	AUX
ftr-461	323	48	discussed	discuss	VERB
ftr-461	323	49	in	in	ADP
ftr-461	323	50	other	other	ADJ
ftr-461	323	51	circumstances	circumstance	NOUN
ftr-461	323	52	.	.	PUNCT
ftr-461	324	1	52	52	NUM
ftr-461	324	2	.	.	PUNCT
ftr-461	324	3	cf	cf	NOUN
ftr-461	324	4	.	.	PUNCT
ftr-461	325	1	regs	regs	PROPN
ftr-461	325	2	.	.	PUNCT
ftr-461	326	1	§	§	PROPN
ftr-461	326	2	1.6694	1.6694	NUM
ftr-461	326	3	-	-	PUNCT
ftr-461	326	4	2(c)(3)(ii)(a	2(c)(3)(ii)(a	NUM
ftr-461	326	5	)	)	PUNCT
ftr-461	326	6	(	(	PUNCT
ftr-461	326	7	with	with	ADP
ftr-461	326	8	respect	respect	NOUN
ftr-461	326	9	to	to	ADP
ftr-461	326	10	a	a	DET
ftr-461	326	11	nonsigning	nonsigne	VERB
ftr-461	326	12	preparer	preparer	NOUN
ftr-461	326	13	,	,	PUNCT
ftr-461	326	14	disclosure	disclosure	NOUN
ftr-461	326	15	requirement	requirement	NOUN
ftr-461	326	16	is	be	AUX
ftr-461	326	17	satisfied	satisfied	ADJ
ftr-461	326	18	with	with	ADP
ftr-461	326	19	respect	respect	NOUN
ftr-461	326	20	to	to	ADP
ftr-461	326	21	a	a	DET
ftr-461	326	22	return	return	NOUN
ftr-461	326	23	position	position	NOUN
ftr-461	326	24	only	only	ADV
ftr-461	326	25	if	if	SCONJ
ftr-461	326	26	the	the	DET
ftr-461	326	27	preparer	preparer	NOUN
ftr-461	326	28	's	's	PART
ftr-461	326	29	advice	advice	NOUN
ftr-461	326	30	informs	inform	VERB
ftr-461	326	31	the	the	DET
ftr-461	326	32	client	client	NOUN
ftr-461	326	33	that	that	SCONJ
ftr-461	326	34	the	the	DET
ftr-461	326	35	position	position	NOUN
ftr-461	326	36	lacks	lack	VERB
ftr-461	326	37	substantial	substantial	ADJ
ftr-461	326	38	authority	authority	NOUN
ftr-461	326	39	and	and	CCONJ
ftr-461	326	40	may	may	AUX
ftr-461	326	41	therefore	therefore	ADV
ftr-461	326	42	subject	subject	VERB
ftr-461	326	43	the	the	DET
ftr-461	326	44	client	client	NOUN
ftr-461	326	45	to	to	ADP
ftr-461	326	46	the	the	DET
ftr-461	326	47	substantial	substantial	ADJ
ftr-461	326	48	understatement	understatement	NOUN
ftr-461	326	49	penalty	penalty	NOUN
ftr-461	326	50	unless	unless	SCONJ
ftr-461	326	51	it	it	PRON
ftr-461	326	52	is	be	AUX
ftr-461	326	53	adequately	adequately	ADV
ftr-461	326	54	disclosed	disclose	VERB
ftr-461	326	55	on	on	ADP
ftr-461	326	56	the	the	DET
ftr-461	326	57	return	return	NOUN
ftr-461	326	58	)	)	PUNCT
ftr-461	326	59	.	.	PUNCT
ftr-461	327	1	19961	19961	NUM
ftr-461	327	2	florida	florida	PROPN
ftr-461	327	3	tax	tax	NOUN
ftr-461	327	4	review	review	NOUN
ftr-461	327	5	with	with	ADP
ftr-461	327	6	a	a	DET
ftr-461	327	7	taxpayer	taxpayer	NOUN
ftr-461	327	8	whose	whose	DET
ftr-461	327	9	relationship	relationship	NOUN
ftr-461	327	10	with	with	ADP
ftr-461	327	11	the	the	DET
ftr-461	327	12	lawyer	lawyer	NOUN
ftr-461	327	13	is	be	AUX
ftr-461	327	14	a	a	DET
ftr-461	327	15	lawyer	lawyer	NOUN
ftr-461	327	16	-	-	PUNCT
ftr-461	327	17	client	client	NOUN
ftr-461	327	18	relationship	relationship	NOUN
ftr-461	327	19	.	.	PUNCT
ftr-461	328	1	3	3	NUM
ftr-461	328	2	when	when	SCONJ
ftr-461	328	3	a	a	DET
ftr-461	328	4	cpa	cpa	NOUN
ftr-461	328	5	concludes	conclude	VERB
ftr-461	328	6	that	that	SCONJ
ftr-461	328	7	a	a	DET
ftr-461	328	8	position	position	NOUN
ftr-461	328	9	does	do	AUX
ftr-461	328	10	not	not	PART
ftr-461	328	11	meet	meet	VERB
ftr-461	328	12	the	the	DET
ftr-461	328	13	aicpa	aicpa	ADJ
ftr-461	328	14	version	version	NOUN
ftr-461	328	15	of	of	ADP
ftr-461	328	16	the	the	DET
ftr-461	328	17	realistic	realistic	ADJ
ftr-461	328	18	possibility	possibility	NOUN
ftr-461	328	19	standard	standard	NOUN
ftr-461	328	20	,	,	PUNCT
ftr-461	328	21	the	the	DET
ftr-461	328	22	cpa	cpa	NOUN
ftr-461	328	23	may	may	AUX
ftr-461	328	24	prepare	prepare	VERB
ftr-461	328	25	and	and	CCONJ
ftr-461	328	26	sign	sign	VERB
ftr-461	328	27	a	a	DET
ftr-461	328	28	return	return	NOUN
ftr-461	328	29	including	include	VERB
ftr-461	328	30	the	the	DET
ftr-461	328	31	position	position	NOUN
ftr-461	328	32	if	if	SCONJ
ftr-461	328	33	the	the	DET
ftr-461	328	34	position	position	NOUN
ftr-461	328	35	is	be	AUX
ftr-461	328	36	not	not	PART
ftr-461	328	37	frivolous	frivolous	ADJ
ftr-461	328	38	and	and	CCONJ
ftr-461	328	39	is	be	AUX
ftr-461	328	40	adequately	adequately	ADV
ftr-461	328	41	disclosed	disclose	VERB
ftr-461	328	42	on	on	ADP
ftr-461	328	43	the	the	DET
ftr-461	328	44	return	return	NOUN
ftr-461	328	45	.	.	PUNCT
ftr-461	329	1	4	4	NUM
ftr-461	329	2	if	if	SCONJ
ftr-461	329	3	these	these	DET
ftr-461	329	4	requirements	requirement	NOUN
ftr-461	329	5	are	be	AUX
ftr-461	329	6	not	not	PART
ftr-461	329	7	met	meet	VERB
ftr-461	329	8	,	,	PUNCT
ftr-461	329	9	the	the	DET
ftr-461	329	10	cpa	cpa	NOUN
ftr-461	329	11	is	be	AUX
ftr-461	329	12	apparently	apparently	ADV
ftr-461	329	13	not	not	PART
ftr-461	329	14	supposed	suppose	VERB
ftr-461	329	15	to	to	PART
ftr-461	329	16	prepare	prepare	VERB
ftr-461	329	17	or	or	CCONJ
ftr-461	329	18	sign	sign	VERB
ftr-461	329	19	the	the	DET
ftr-461	329	20	return	return	NOUN
ftr-461	329	21	,	,	PUNCT
ftr-461	329	22	although	although	SCONJ
ftr-461	329	23	the	the	DET
ftr-461	329	24	aicpa	aicpa	ADJ
ftr-461	329	25	statement	statement	NOUN
ftr-461	329	26	on	on	ADP
ftr-461	329	27	responsibilities	responsibility	NOUN
ftr-461	329	28	in	in	ADP
ftr-461	329	29	tax	tax	NOUN
ftr-461	329	30	practice	practice	NOUN
ftr-461	329	31	no	no	INTJ
ftr-461	329	32	.	.	PUNCT
ftr-461	330	1	i	i	PRON
ftr-461	330	2	does	do	AUX
ftr-461	330	3	not	not	PART
ftr-461	330	4	explicitly	explicitly	ADV
ftr-461	330	5	so	so	ADV
ftr-461	330	6	state	state	NOUN
ftr-461	330	7	.	.	PUNCT
ftr-461	331	1	in	in	ADP
ftr-461	331	2	recommending	recommend	VERB
ftr-461	331	3	certain	certain	ADJ
ftr-461	331	4	tax	tax	NOUN
ftr-461	331	5	return	return	NOUN
ftr-461	331	6	positions	position	NOUN
ftr-461	331	7	and	and	CCONJ
ftr-461	331	8	signing	sign	VERB
ftr-461	331	9	a	a	DET
ftr-461	331	10	return	return	NOUN
ftr-461	331	11	,	,	PUNCT
ftr-461	331	12	the	the	DET
ftr-461	331	13	cpa	cpa	NOUN
ftr-461	331	14	should	should	AUX
ftr-461	331	15	,	,	PUNCT
ftr-461	331	16	where	where	SCONJ
ftr-461	331	17	relevant	relevant	ADJ
ftr-461	331	18	,	,	PUNCT
ftr-461	331	19	advise	advise	VERB
ftr-461	331	20	the	the	DET
ftr-461	331	21	client	client	NOUN
ftr-461	331	22	of	of	ADP
ftr-461	331	23	potential	potential	ADJ
ftr-461	331	24	penalty	penalty	NOUN
ftr-461	331	25	consequences	consequence	NOUN
ftr-461	331	26	of	of	ADP
ftr-461	331	27	the	the	DET
ftr-461	331	28	recommended	recommend	VERB
ftr-461	331	29	positions	position	NOUN
ftr-461	331	30	and	and	CCONJ
ftr-461	331	31	the	the	DET
ftr-461	331	32	opportunities	opportunity	NOUN
ftr-461	331	33	,	,	PUNCT
ftr-461	331	34	if	if	SCONJ
ftr-461	331	35	any	any	PRON
ftr-461	331	36	,	,	PUNCT
ftr-461	331	37	to	to	PART
ftr-461	331	38	avoid	avoid	VERB
ftr-461	331	39	penalties	penalty	NOUN
ftr-461	331	40	through	through	ADP
ftr-461	331	41	disclosure.5	disclosure.5	NOUN
ftr-461	331	42	whether	whether	SCONJ
ftr-461	331	43	and	and	CCONJ
ftr-461	331	44	how	how	SCONJ
ftr-461	331	45	to	to	PART
ftr-461	331	46	disclose	disclose	VERB
ftr-461	331	47	is	be	AUX
ftr-461	331	48	the	the	DET
ftr-461	331	49	client	client	NOUN
ftr-461	331	50	's	's	PART
ftr-461	331	51	decision.56	decision.56	NOUN
ftr-461	331	52	the	the	DET
ftr-461	331	53	ethical	ethical	ADJ
ftr-461	331	54	obligations	obligation	NOUN
ftr-461	331	55	imposed	impose	VERB
ftr-461	331	56	on	on	ADP
ftr-461	331	57	licensed	licensed	ADJ
ftr-461	331	58	lawyers	lawyer	NOUN
ftr-461	331	59	who	who	PRON
ftr-461	331	60	prepare	prepare	VERB
ftr-461	331	61	returns	return	NOUN
ftr-461	331	62	are	be	AUX
ftr-461	331	63	not	not	PART
ftr-461	331	64	as	as	ADV
ftr-461	331	65	clearly	clearly	ADV
ftr-461	331	66	defined	define	VERB
ftr-461	331	67	as	as	SCONJ
ftr-461	331	68	one	one	NUM
ftr-461	331	69	might	might	AUX
ftr-461	331	70	hope	hope	VERB
ftr-461	331	71	,	,	PUNCT
ftr-461	331	72	in	in	ADP
ftr-461	331	73	part	part	NOUN
ftr-461	331	74	because	because	SCONJ
ftr-461	331	75	return	return	NOUN
ftr-461	331	76	preparation	preparation	NOUN
ftr-461	331	77	may	may	AUX
ftr-461	331	78	be	be	AUX
ftr-461	331	79	a	a	DET
ftr-461	331	80	small	small	ADJ
ftr-461	331	81	part	part	NOUN
ftr-461	331	82	of	of	ADP
ftr-461	331	83	the	the	DET
ftr-461	331	84	lawyer	lawyer	NOUN
ftr-461	331	85	's	's	PART
ftr-461	331	86	representation	representation	NOUN
ftr-461	331	87	of	of	ADP
ftr-461	331	88	the	the	DET
ftr-461	331	89	client	client	NOUN
ftr-461	331	90	.	.	PUNCT
ftr-461	332	1	if	if	SCONJ
ftr-461	332	2	a	a	DET
ftr-461	332	3	position	position	NOUN
ftr-461	332	4	on	on	ADP
ftr-461	332	5	the	the	DET
ftr-461	332	6	taxpayer	taxpayer	NOUN
ftr-461	332	7	's	's	PART
ftr-461	332	8	return	return	NOUN
ftr-461	332	9	does	do	AUX
ftr-461	332	10	not	not	PART
ftr-461	332	11	meet	meet	VERB
ftr-461	332	12	the	the	DET
ftr-461	332	13	realistic	realistic	ADJ
ftr-461	332	14	possibility	possibility	NOUN
ftr-461	332	15	standard	standard	NOUN
ftr-461	332	16	of	of	ADP
ftr-461	332	17	aba	aba	PROPN
ftr-461	332	18	opinion	opinion	NOUN
ftr-461	332	19	85	85	NUM
ftr-461	332	20	-	-	SYM
ftr-461	332	21	352	352	NUM
ftr-461	332	22	,	,	PUNCT
ftr-461	332	23	the	the	DET
ftr-461	332	24	lawyer	lawyer	NOUN
ftr-461	332	25	may	may	AUX
ftr-461	332	26	generally	generally	ADV
ftr-461	332	27	not	not	PART
ftr-461	332	28	prepare	prepare	VERB
ftr-461	332	29	the	the	DET
ftr-461	332	30	return	return	NOUN
ftr-461	332	31	,	,	PUNCT
ftr-461	332	32	regardless	regardless	ADV
ftr-461	332	33	of	of	ADP
ftr-461	332	34	whether	whether	SCONJ
ftr-461	332	35	the	the	DET
ftr-461	332	36	lawyer	lawyer	NOUN
ftr-461	332	37	signs	sign	VERB
ftr-461	332	38	the	the	DET
ftr-461	332	39	return	return	NOUN
ftr-461	332	40	or	or	CCONJ
ftr-461	332	41	simply	simply	ADV
ftr-461	332	42	forwards	forward	VERB
ftr-461	332	43	it	it	PRON
ftr-461	332	44	(	(	PUNCT
ftr-461	332	45	without	without	ADP
ftr-461	332	46	his	his	PRON
ftr-461	332	47	signature	signature	NOUN
ftr-461	332	48	)	)	PUNCT
ftr-461	332	49	to	to	ADP
ftr-461	332	50	the	the	DET
ftr-461	332	51	taxpayer	taxpayer	NOUN
ftr-461	332	52	.	.	PUNCT
ftr-461	333	1	7	7	NUM
ftr-461	333	2	this	this	DET
ftr-461	333	3	general	general	ADJ
ftr-461	333	4	rule	rule	NOUN
ftr-461	333	5	raises	raise	VERB
ftr-461	333	6	two	two	NUM
ftr-461	333	7	major	major	ADJ
ftr-461	333	8	questions	question	NOUN
ftr-461	333	9	:	:	PUNCT
ftr-461	333	10	(	(	PUNCT
ftr-461	333	11	1	1	X
ftr-461	333	12	)	)	PUNCT
ftr-461	333	13	can	can	AUX
ftr-461	333	14	a	a	DET
ftr-461	333	15	lawyer	lawyer	NOUN
ftr-461	333	16	recommend	recommend	VERB
ftr-461	333	17	a	a	DET
ftr-461	333	18	nonfrivolous	nonfrivolous	ADJ
ftr-461	333	19	,	,	PUNCT
ftr-461	333	20	or	or	CCONJ
ftr-461	333	21	perhaps	perhaps	ADV
ftr-461	333	22	somewhat	somewhat	ADV
ftr-461	333	23	more	more	ADV
ftr-461	333	24	promising	promising	ADJ
ftr-461	333	25	,	,	PUNCT
ftr-461	333	26	return	return	VERB
ftr-461	333	27	position	position	NOUN
ftr-461	333	28	that	that	PRON
ftr-461	333	29	does	do	AUX
ftr-461	333	30	not	not	PART
ftr-461	333	31	satisfy	satisfy	VERB
ftr-461	333	32	the	the	DET
ftr-461	333	33	realistic	realistic	ADJ
ftr-461	333	34	possibility	possibility	NOUN
ftr-461	333	35	standard	standard	NOUN
ftr-461	333	36	without	without	ADP
ftr-461	333	37	risking	risk	VERB
ftr-461	333	38	professional	professional	ADJ
ftr-461	333	39	discipline	discipline	NOUN
ftr-461	333	40	?	?	PUNCT
ftr-461	334	1	(	(	PUNCT
ftr-461	334	2	2	2	X
ftr-461	334	3	)	)	PUNCT
ftr-461	334	4	if	if	SCONJ
ftr-461	334	5	the	the	DET
ftr-461	334	6	client	client	NOUN
ftr-461	334	7	insists	insist	VERB
ftr-461	334	8	on	on	ADP
ftr-461	334	9	asserting	assert	VERB
ftr-461	334	10	a	a	DET
ftr-461	334	11	return	return	NOUN
ftr-461	334	12	position	position	NOUN
ftr-461	334	13	that	that	SCONJ
ftr-461	334	14	the	the	DET
ftr-461	334	15	lawyer	lawyer	NOUN
ftr-461	334	16	is	be	AUX
ftr-461	334	17	ethically	ethically	ADV
ftr-461	334	18	precluded	preclude	VERB
ftr-461	334	19	from	from	ADP
ftr-461	334	20	recommending	recommend	VERB
ftr-461	334	21	,	,	PUNCT
ftr-461	334	22	must	must	AUX
ftr-461	334	23	the	the	DET
ftr-461	334	24	lawyer	lawyer	NOUN
ftr-461	334	25	withdraw	withdraw	VERB
ftr-461	334	26	from	from	ADP
ftr-461	334	27	representing	represent	VERB
ftr-461	334	28	the	the	DET
ftr-461	334	29	client	client	NOUN
ftr-461	334	30	?	?	PUNCT
ftr-461	335	1	aba	aba	PROPN
ftr-461	335	2	opinion	opinion	NOUN
ftr-461	335	3	85	85	NUM
ftr-461	335	4	-	-	SYM
ftr-461	335	5	352	352	NUM
ftr-461	335	6	does	do	AUX
ftr-461	335	7	not	not	PART
ftr-461	335	8	expressly	expressly	ADV
ftr-461	335	9	provide	provide	VERB
ftr-461	335	10	a	a	DET
ftr-461	335	11	disclosure	disclosure	NOUN
ftr-461	335	12	exception	exception	NOUN
ftr-461	335	13	for	for	ADP
ftr-461	335	14	return	return	NOUN
ftr-461	335	15	positions	position	NOUN
ftr-461	335	16	that	that	PRON
ftr-461	335	17	do	do	AUX
ftr-461	335	18	not	not	PART
ftr-461	335	19	meet	meet	VERB
ftr-461	335	20	the	the	DET
ftr-461	335	21	realistic	realistic	ADJ
ftr-461	335	22	possibility	possibility	NOUN
ftr-461	335	23	standard	standard	NOUN
ftr-461	335	24	.	.	PUNCT
ftr-461	336	1	nonetheless	nonetheless	ADV
ftr-461	336	2	,	,	PUNCT
ftr-461	336	3	the	the	DET
ftr-461	336	4	leading	lead	VERB
ftr-461	336	5	treatise	treatise	NOUN
ftr-461	336	6	in	in	ADP
ftr-461	336	7	this	this	DET
ftr-461	336	8	area	area	NOUN
ftr-461	336	9	,	,	PUNCT
ftr-461	336	10	after	after	ADP
ftr-461	336	11	a	a	DET
ftr-461	336	12	full	full	ADJ
ftr-461	336	13	canvas	canvas	NOUN
ftr-461	336	14	of	of	ADP
ftr-461	336	15	the	the	DET
ftr-461	336	16	issue	issue	NOUN
ftr-461	336	17	,	,	PUNCT
ftr-461	336	18	concludes	conclude	VERB
ftr-461	336	19	that	that	SCONJ
ftr-461	336	20	lawyers	lawyer	NOUN
ftr-461	336	21	should	should	AUX
ftr-461	336	22	be	be	AUX
ftr-461	336	23	permitted	permit	VERB
ftr-461	336	24	to	to	PART
ftr-461	336	25	recommend	recommend	VERB
ftr-461	336	26	a	a	DET
ftr-461	336	27	disclosed	disclose	VERB
ftr-461	336	28	nonfrivolous	nonfrivolous	ADJ
ftr-461	336	29	return	return	NOUN
ftr-461	336	30	position.5	position.5	PROPN
ftr-461	336	31	8	8	NUM
ftr-461	336	32	the	the	DET
ftr-461	336	33	authors	author	NOUN
ftr-461	336	34	note	note	VERB
ftr-461	336	35	both	both	PRON
ftr-461	336	36	that	that	SCONJ
ftr-461	336	37	the	the	DET
ftr-461	336	38	adequate	adequate	ADJ
ftr-461	336	39	disclosure	disclosure	NOUN
ftr-461	336	40	puts	put	VERB
ftr-461	336	41	the	the	DET
ftr-461	336	42	irs	irs	PROPN
ftr-461	336	43	on	on	ADP
ftr-461	336	44	notice	notice	NOUN
ftr-461	336	45	of	of	ADP
ftr-461	336	46	the	the	DET
ftr-461	336	47	position	position	NOUN
ftr-461	336	48	(	(	PUNCT
ftr-461	336	49	thus	thus	ADV
ftr-461	336	50	preventing	prevent	VERB
ftr-461	336	51	53	53	NUM
ftr-461	336	52	.	.	PUNCT
ftr-461	337	1	see	see	VERB
ftr-461	337	2	corneel	corneel	PROPN
ftr-461	337	3	,	,	PUNCT
ftr-461	337	4	supra	supra	PROPN
ftr-461	337	5	note	note	PROPN
ftr-461	337	6	38	38	NUM
ftr-461	337	7	,	,	PUNCT
ftr-461	337	8	at	at	ADP
ftr-461	337	9	306	306	NUM
ftr-461	337	10	.	.	PUNCT
ftr-461	338	1	54	54	NUM
ftr-461	338	2	.	.	PUNCT
ftr-461	339	1	aicpa	aicpa	PROPN
ftr-461	339	2	statement	statement	NOUN
ftr-461	339	3	no	no	INTJ
ftr-461	339	4	.	.	NOUN
ftr-461	339	5	1	1	NUM
ftr-461	339	6	,	,	PUNCT
ftr-461	339	7	supra	supra	ADJ
ftr-461	339	8	note	note	NOUN
ftr-461	339	9	9	9	NUM
ftr-461	339	10	,	,	PUNCT
ftr-461	339	11	§	§	PROPN
ftr-461	339	12	.02c	.02c	PROPN
ftr-461	339	13	.	.	PUNCT
ftr-461	340	1	the	the	DET
ftr-461	340	2	aicpa	aicpa	NOUN
ftr-461	340	3	,	,	PUNCT
ftr-461	340	4	as	as	SCONJ
ftr-461	340	5	noted	note	VERB
ftr-461	340	6	above	above	ADV
ftr-461	340	7	,	,	PUNCT
ftr-461	340	8	takes	take	VERB
ftr-461	340	9	the	the	DET
ftr-461	340	10	rather	rather	ADV
ftr-461	340	11	lenient	lenient	ADJ
ftr-461	340	12	view	view	NOUN
ftr-461	340	13	that	that	SCONJ
ftr-461	340	14	a	a	DET
ftr-461	340	15	"	"	PUNCT
ftr-461	340	16	frivolous	frivolous	ADJ
ftr-461	340	17	"	"	PUNCT
ftr-461	340	18	position	position	NOUN
ftr-461	340	19	is	be	AUX
ftr-461	340	20	one	one	NUM
ftr-461	340	21	that	that	PRON
ftr-461	340	22	is	be	AUX
ftr-461	340	23	"	"	PUNCT
ftr-461	340	24	knowingly	knowingly	ADV
ftr-461	340	25	advanced	advanced	ADJ
ftr-461	340	26	in	in	ADP
ftr-461	340	27	bad	bad	ADJ
ftr-461	340	28	faith	faith	NOUN
ftr-461	340	29	and	and	CCONJ
ftr-461	340	30	is	be	AUX
ftr-461	340	31	patently	patently	ADV
ftr-461	340	32	improper	improper	ADJ
ftr-461	340	33	.	.	PUNCT
ftr-461	340	34	"	"	PUNCT
ftr-461	341	1	i	i	PRON
ftr-461	341	2	d.	d.	PROPN
ftr-461	341	3	§	§	PROPN
ftr-461	341	4	.09	.09	NUM
ftr-461	341	5	.	.	PUNCT
ftr-461	341	6	55	55	NUM
ftr-461	341	7	.	.	PUNCT
ftr-461	342	1	i	i	PRON
ftr-461	342	2	d.	d.	PROPN
ftr-461	342	3	§	§	PROPN
ftr-461	342	4	.02d	.02d	PROPN
ftr-461	342	5	.	.	PUNCT
ftr-461	343	1	56	56	NUM
ftr-461	343	2	.	.	X
ftr-461	344	1	for	for	ADP
ftr-461	344	2	purposes	purpose	NOUN
ftr-461	344	3	of	of	ADP
ftr-461	344	4	the	the	DET
ftr-461	344	5	preparer	preparer	NOUN
ftr-461	344	6	penalty	penalty	NOUN
ftr-461	344	7	,	,	PUNCT
ftr-461	344	8	however	however	ADV
ftr-461	344	9	,	,	PUNCT
ftr-461	344	10	"	"	PUNCT
ftr-461	344	11	adequate	adequate	ADJ
ftr-461	344	12	disclosure	disclosure	NOUN
ftr-461	344	13	"	"	PUNCT
ftr-461	344	14	is	be	AUX
ftr-461	344	15	defined	define	VERB
ftr-461	344	16	by	by	ADP
ftr-461	344	17	regs	reg	NOUN
ftr-461	344	18	.	.	PUNCT
ftr-461	345	1	§	§	PROPN
ftr-461	345	2	1.6694	1.6694	NUM
ftr-461	345	3	-	-	SYM
ftr-461	345	4	2(c)(3	2(c)(3	NUM
ftr-461	345	5	)	)	PUNCT
ftr-461	345	6	.	.	PUNCT
ftr-461	346	1	57	57	NUM
ftr-461	346	2	.	.	PUNCT
ftr-461	347	1	see	see	VERB
ftr-461	347	2	wolfman	wolfman	PROPN
ftr-461	347	3	et	et	PROPN
ftr-461	347	4	al	al	PROPN
ftr-461	347	5	.	.	PROPN
ftr-461	347	6	,	,	PUNCT
ftr-461	347	7	supra	supra	PROPN
ftr-461	347	8	note	note	PROPN
ftr-461	347	9	5	5	NUM
ftr-461	347	10	,	,	PUNCT
ftr-461	347	11	t1	t1	NOUN
ftr-461	347	12	207.2.1	207.2.1	NUM
ftr-461	347	13	at	at	ADP
ftr-461	347	14	97	97	NUM
ftr-461	347	15	(	(	PUNCT
ftr-461	347	16	"	"	PUNCT
ftr-461	347	17	inappropriate	inappropriate	ADJ
ftr-461	347	18	"	"	PUNCT
ftr-461	347	19	for	for	SCONJ
ftr-461	347	20	lawyer	lawyer	NOUN
ftr-461	347	21	to	to	PART
ftr-461	347	22	prepare	prepare	VERB
ftr-461	347	23	return	return	NOUN
ftr-461	347	24	and	and	CCONJ
ftr-461	347	25	send	send	VERB
ftr-461	347	26	it	it	PRON
ftr-461	347	27	to	to	ADP
ftr-461	347	28	client	client	NOUN
ftr-461	347	29	with	with	ADP
ftr-461	347	30	"	"	PUNCT
ftr-461	347	31	note	note	NOUN
ftr-461	347	32	attached	attach	VERB
ftr-461	347	33	indicating	indicate	VERB
ftr-461	347	34	that	that	SCONJ
ftr-461	347	35	the	the	DET
ftr-461	347	36	position	position	NOUN
ftr-461	347	37	should	should	AUX
ftr-461	347	38	not	not	PART
ftr-461	347	39	be	be	AUX
ftr-461	347	40	taken	take	VERB
ftr-461	347	41	,	,	PUNCT
ftr-461	347	42	"	"	PUNCT
ftr-461	347	43	referring	refer	VERB
ftr-461	347	44	to	to	ADP
ftr-461	347	45	paul	paul	PROPN
ftr-461	347	46	j.	j.	PROPN
ftr-461	347	47	sax	sax	PROPN
ftr-461	347	48	,	,	PUNCT
ftr-461	347	49	ethics	ethic	NOUN
ftr-461	347	50	in	in	ADP
ftr-461	347	51	tax	tax	NOUN
ftr-461	347	52	practice	practice	NOUN
ftr-461	347	53	:	:	PUNCT
ftr-461	347	54	current	current	ADJ
ftr-461	347	55	issues	issue	NOUN
ftr-461	347	56	,	,	PUNCT
ftr-461	347	57	38	38	NUM
ftr-461	347	58	tul	tul	NOUN
ftr-461	347	59	.	.	PUNCT
ftr-461	347	60	tax	tax	NOUN
ftr-461	347	61	inst	inst	PROPN
ftr-461	347	62	.	.	PUNCT
ftr-461	348	1	ch	ch	NOUN
ftr-461	348	2	.	.	PROPN
ftr-461	348	3	18	18	NUM
ftr-461	348	4	(	(	PUNCT
ftr-461	348	5	1988	1988	NUM
ftr-461	348	6	)	)	PUNCT
ftr-461	348	7	)	)	PUNCT
ftr-461	348	8	.	.	PUNCT
ftr-461	349	1	58	58	NUM
ftr-461	349	2	.	.	PUNCT
ftr-461	350	1	wolfman	wolfman	PROPN
ftr-461	350	2	et	et	PROPN
ftr-461	350	3	al	al	PROPN
ftr-461	350	4	.	.	PROPN
ftr-461	350	5	,	,	PUNCT
ftr-461	350	6	supra	supra	PROPN
ftr-461	350	7	note	note	PROPN
ftr-461	350	8	5	5	NUM
ftr-461	350	9	,	,	PUNCT
ftr-461	350	10	204.2.4.2	204.2.4.2	NUM
ftr-461	350	11	at	at	ADP
ftr-461	350	12	80	80	NUM
ftr-461	350	13	-	-	SYM
ftr-461	350	14	81	81	NUM
ftr-461	350	15	.	.	PUNCT
ftr-461	351	1	[	[	X
ftr-461	351	2	vol	vol	NOUN
ftr-461	351	3	3:3	3:3	NUM
ftr-461	351	4	commentary	commentary	NOUN
ftr-461	351	5	on	on	ADP
ftr-461	351	6	retuni	retuni	PROPN
ftr-461	351	7	preparer	preparer	PROPN
ftr-461	351	8	obligations	obligation	NOUN
ftr-461	351	9	the	the	DET
ftr-461	351	10	taxpayer	taxpayer	NOUN
ftr-461	351	11	from	from	ADP
ftr-461	351	12	playing	play	VERB
ftr-461	351	13	the	the	DET
ftr-461	351	14	audit	audit	NOUN
ftr-461	351	15	lottery	lottery	NOUN
ftr-461	351	16	with	with	ADP
ftr-461	351	17	the	the	DET
ftr-461	351	18	issue	issue	NOUN
ftr-461	351	19	)	)	PUNCT
ftr-461	351	20	and	and	CCONJ
ftr-461	351	21	that	that	SCONJ
ftr-461	351	22	the	the	DET
ftr-461	351	23	section	section	NOUN
ftr-461	351	24	6694(a	6694(a	NOUN
ftr-461	351	25	)	)	PUNCT
ftr-461	351	26	penalty	penalty	NOUN
ftr-461	351	27	on	on	ADP
ftr-461	351	28	preparers	preparer	NOUN
ftr-461	351	29	for	for	ADP
ftr-461	351	30	substandard	substandard	ADJ
ftr-461	351	31	return	return	NOUN
ftr-461	351	32	positions	position	NOUN
ftr-461	351	33	does	do	AUX
ftr-461	351	34	not	not	PART
ftr-461	351	35	apply	apply	VERB
ftr-461	351	36	to	to	ADP
ftr-461	351	37	a	a	DET
ftr-461	351	38	nonfrivolous	nonfrivolous	ADJ
ftr-461	351	39	position	position	NOUN
ftr-461	351	40	that	that	PRON
ftr-461	351	41	is	be	AUX
ftr-461	351	42	adequately	adequately	ADV
ftr-461	351	43	disclosed	disclose	VERB
ftr-461	351	44	.	.	PUNCT
ftr-461	352	1	if	if	SCONJ
ftr-461	352	2	a	a	DET
ftr-461	352	3	client	client	NOUN
ftr-461	352	4	insists	insist	VERB
ftr-461	352	5	on	on	ADP
ftr-461	352	6	asserting	assert	VERB
ftr-461	352	7	a	a	DET
ftr-461	352	8	return	return	NOUN
ftr-461	352	9	position	position	NOUN
ftr-461	352	10	that	that	SCONJ
ftr-461	352	11	a	a	DET
ftr-461	352	12	lawyer	lawyer	NOUN
ftr-461	352	13	is	be	AUX
ftr-461	352	14	not	not	PART
ftr-461	352	15	permitted	permit	VERB
ftr-461	352	16	to	to	PART
ftr-461	352	17	recommend	recommend	VERB
ftr-461	352	18	(	(	PUNCT
ftr-461	352	19	such	such	ADJ
ftr-461	352	20	as	as	ADP
ftr-461	352	21	a	a	DET
ftr-461	352	22	nonfrivolous	nonfrivolous	ADJ
ftr-461	352	23	,	,	PUNCT
ftr-461	352	24	but	but	CCONJ
ftr-461	352	25	substandard	substandard	ADJ
ftr-461	352	26	position	position	NOUN
ftr-461	352	27	as	as	ADP
ftr-461	352	28	to	to	ADP
ftr-461	352	29	which	which	PRON
ftr-461	352	30	the	the	DET
ftr-461	352	31	client	client	NOUN
ftr-461	352	32	refuses	refuse	VERB
ftr-461	352	33	to	to	PART
ftr-461	352	34	make	make	VERB
ftr-461	352	35	adequate	adequate	ADJ
ftr-461	352	36	disclosure	disclosure	NOUN
ftr-461	352	37	)	)	PUNCT
ftr-461	352	38	,	,	PUNCT
ftr-461	352	39	the	the	DET
ftr-461	352	40	lawyer	lawyer	NOUN
ftr-461	352	41	must	must	AUX
ftr-461	352	42	withdraw	withdraw	VERB
ftr-461	352	43	from	from	ADP
ftr-461	352	44	"	"	PUNCT
ftr-461	352	45	the	the	DET
ftr-461	352	46	engagement	engagement	NOUN
ftr-461	352	47	,	,	PUNCT
ftr-461	352	48	at	at	ADP
ftr-461	352	49	least	least	ADJ
ftr-461	352	50	to	to	ADP
ftr-461	352	51	the	the	DET
ftr-461	352	52	extent	extent	NOUN
ftr-461	352	53	that	that	SCONJ
ftr-461	352	54	it	it	PRON
ftr-461	352	55	involves	involve	VERB
ftr-461	352	56	advice	advice	NOUN
ftr-461	352	57	as	as	ADP
ftr-461	352	58	to	to	ADP
ftr-461	352	59	the	the	DET
ftr-461	352	60	position	position	NOUN
ftr-461	352	61	taken	take	VERB
ftr-461	352	62	on	on	ADP
ftr-461	352	63	the	the	DET
ftr-461	352	64	return	return	NOUN
ftr-461	352	65	.	.	PUNCT
ftr-461	352	66	'	'	PUNCT
ftr-461	353	1	59	59	NUM
ftr-461	353	2	this	this	PRON
ftr-461	353	3	clearly	clearly	ADV
ftr-461	353	4	means	mean	VERB
ftr-461	353	5	that	that	SCONJ
ftr-461	353	6	the	the	DET
ftr-461	353	7	lawyer	lawyer	NOUN
ftr-461	353	8	must	must	AUX
ftr-461	353	9	withdraw	withdraw	VERB
ftr-461	353	10	from	from	ADP
ftr-461	353	11	any	any	DET
ftr-461	353	12	involvement	involvement	NOUN
ftr-461	353	13	in	in	ADP
ftr-461	353	14	preparing	prepare	VERB
ftr-461	353	15	the	the	DET
ftr-461	353	16	return	return	NOUN
ftr-461	353	17	.	.	PUNCT
ftr-461	354	1	the	the	DET
ftr-461	354	2	lawyer	lawyer	NOUN
ftr-461	354	3	could	could	AUX
ftr-461	354	4	presumably	presumably	ADV
ftr-461	354	5	continue	continue	VERB
ftr-461	354	6	to	to	PART
ftr-461	354	7	represent	represent	VERB
ftr-461	354	8	the	the	DET
ftr-461	354	9	client	client	NOUN
ftr-461	354	10	in	in	ADP
ftr-461	354	11	other	other	ADJ
ftr-461	354	12	matters	matter	NOUN
ftr-461	354	13	,	,	PUNCT
ftr-461	354	14	such	such	ADJ
ftr-461	354	15	as	as	ADP
ftr-461	354	16	a	a	DET
ftr-461	354	17	child	child	NOUN
ftr-461	354	18	custody	custody	NOUN
ftr-461	354	19	dispute	dispute	NOUN
ftr-461	354	20	.	.	PUNCT
ftr-461	355	1	suppose	suppose	VERB
ftr-461	355	2	,	,	PUNCT
ftr-461	355	3	however	however	ADV
ftr-461	355	4	,	,	PUNCT
ftr-461	355	5	the	the	DET
ftr-461	355	6	return	return	NOUN
ftr-461	355	7	is	be	AUX
ftr-461	355	8	part	part	NOUN
ftr-461	355	9	of	of	ADP
ftr-461	355	10	an	an	DET
ftr-461	355	11	"	"	PUNCT
ftr-461	355	12	engagement	engagement	NOUN
ftr-461	355	13	"	"	PUNCT
ftr-461	355	14	involving	involve	VERB
ftr-461	355	15	a	a	DET
ftr-461	355	16	larger	large	ADJ
ftr-461	355	17	transaction	transaction	NOUN
ftr-461	355	18	.	.	PUNCT
ftr-461	356	1	must	must	AUX
ftr-461	356	2	the	the	DET
ftr-461	356	3	lawyer	lawyer	NOUN
ftr-461	356	4	withdraw	withdraw	VERB
ftr-461	356	5	from	from	ADP
ftr-461	356	6	the	the	DET
ftr-461	356	7	entire	entire	ADJ
ftr-461	356	8	"	"	PUNCT
ftr-461	356	9	engagement	engagement	NOUN
ftr-461	356	10	"	"	PUNCT
ftr-461	356	11	?	?	PUNCT
ftr-461	357	1	notwithstanding	notwithstanding	ADP
ftr-461	357	2	the	the	DET
ftr-461	357	3	somewhat	somewhat	ADV
ftr-461	357	4	inflexible	inflexible	ADJ
ftr-461	357	5	language	language	NOUN
ftr-461	357	6	of	of	ADP
ftr-461	357	7	the	the	DET
ftr-461	357	8	aba	aba	PROPN
ftr-461	357	9	task	task	PROPN
ftr-461	357	10	force	force	PROPN
ftr-461	357	11	report	report	PROPN
ftr-461	357	12	,	,	PUNCT
ftr-461	357	13	this	this	PRON
ftr-461	357	14	seems	seem	VERB
ftr-461	357	15	to	to	PART
ftr-461	357	16	depend	depend	VERB
ftr-461	357	17	on	on	ADP
ftr-461	357	18	the	the	DET
ftr-461	357	19	circumstances	circumstance	NOUN
ftr-461	357	20	.	.	PUNCT
ftr-461	358	1	the	the	DET
ftr-461	358	2	lawyer	lawyer	NOUN
ftr-461	358	3	should	should	AUX
ftr-461	358	4	weigh	weigh	VERB
ftr-461	358	5	a	a	DET
ftr-461	358	6	variety	variety	NOUN
ftr-461	358	7	of	of	ADP
ftr-461	358	8	factors	factor	NOUN
ftr-461	358	9	,	,	PUNCT
ftr-461	358	10	including	include	VERB
ftr-461	358	11	the	the	DET
ftr-461	358	12	importance	importance	NOUN
ftr-461	358	13	of	of	ADP
ftr-461	358	14	the	the	DET
ftr-461	358	15	return	return	NOUN
ftr-461	358	16	position	position	NOUN
ftr-461	358	17	to	to	ADP
ftr-461	358	18	the	the	DET
ftr-461	358	19	overall	overall	ADJ
ftr-461	358	20	transaction	transaction	NOUN
ftr-461	358	21	(	(	PUNCT
ftr-461	358	22	for	for	ADP
ftr-461	358	23	example	example	NOUN
ftr-461	358	24	,	,	PUNCT
ftr-461	358	25	whether	whether	SCONJ
ftr-461	358	26	the	the	DET
ftr-461	358	27	transaction	transaction	NOUN
ftr-461	358	28	's	's	PART
ftr-461	358	29	viability	viability	NOUN
ftr-461	358	30	depends	depend	VERB
ftr-461	358	31	on	on	ADP
ftr-461	358	32	the	the	DET
ftr-461	358	33	questionable	questionable	ADJ
ftr-461	358	34	return	return	NOUN
ftr-461	358	35	position	position	NOUN
ftr-461	358	36	or	or	CCONJ
ftr-461	358	37	the	the	DET
ftr-461	358	38	position	position	NOUN
ftr-461	358	39	is	be	AUX
ftr-461	358	40	a	a	DET
ftr-461	358	41	peripheral	peripheral	ADJ
ftr-461	358	42	matter	matter	NOUN
ftr-461	358	43	)	)	PUNCT
ftr-461	358	44	,	,	PUNCT
ftr-461	358	45	the	the	DET
ftr-461	358	46	proportion	proportion	NOUN
ftr-461	358	47	of	of	ADP
ftr-461	358	48	the	the	DET
ftr-461	358	49	lawyer	lawyer	NOUN
ftr-461	358	50	's	's	PART
ftr-461	358	51	work	work	NOUN
ftr-461	358	52	on	on	ADP
ftr-461	358	53	the	the	DET
ftr-461	358	54	engagement	engagement	NOUN
ftr-461	358	55	represented	represent	VERB
ftr-461	358	56	by	by	ADP
ftr-461	358	57	the	the	DET
ftr-461	358	58	return	return	NOUN
ftr-461	358	59	,	,	PUNCT
ftr-461	358	60	and	and	CCONJ
ftr-461	358	61	the	the	DET
ftr-461	358	62	potential	potential	ADJ
ftr-461	358	63	harm	harm	NOUN
ftr-461	358	64	to	to	ADP
ftr-461	358	65	the	the	DET
ftr-461	358	66	client	client	NOUN
ftr-461	358	67	that	that	SCONJ
ftr-461	358	68	the	the	DET
ftr-461	358	69	lawyer	lawyer	NOUN
ftr-461	358	70	's	's	PART
ftr-461	358	71	withdrawal	withdrawal	NOUN
ftr-461	358	72	might	might	AUX
ftr-461	358	73	occasion	occasion	VERB
ftr-461	358	74	.	.	PUNCT
ftr-461	359	1	even	even	ADV
ftr-461	359	2	if	if	SCONJ
ftr-461	359	3	the	the	DET
ftr-461	359	4	lawyer	lawyer	NOUN
ftr-461	359	5	does	do	AUX
ftr-461	359	6	withdraw	withdraw	VERB
ftr-461	359	7	,	,	PUNCT
ftr-461	359	8	the	the	DET
ftr-461	359	9	lawyer	lawyer	NOUN
ftr-461	359	10	does	do	AUX
ftr-461	359	11	not	not	PART
ftr-461	359	12	appear	appear	VERB
ftr-461	359	13	to	to	PART
ftr-461	359	14	be	be	AUX
ftr-461	359	15	precluded	preclude	VERB
ftr-461	359	16	from	from	ADP
ftr-461	359	17	representing	represent	VERB
ftr-461	359	18	the	the	DET
ftr-461	359	19	client	client	NOUN
ftr-461	359	20	subsequently	subsequently	ADV
ftr-461	359	21	when	when	SCONJ
ftr-461	359	22	the	the	DET
ftr-461	359	23	return	return	NOUN
ftr-461	359	24	position	position	NOUN
ftr-461	359	25	is	be	AUX
ftr-461	359	26	raised	raise	VERB
ftr-461	359	27	on	on	ADP
ftr-461	359	28	audit	audit	NOUN
ftr-461	359	29	.	.	PUNCT
ftr-461	359	30	'	'	PUNCT
ftr-461	360	1	vii	vii	PROPN
ftr-461	360	2	.	.	PROPN
ftr-461	360	3	discovery	discovery	PROPN
ftr-461	360	4	of	of	ADP
ftr-461	360	5	error	error	NOUN
ftr-461	360	6	on	on	ADP
ftr-461	360	7	filed	file	VERB
ftr-461	360	8	return	return	NOUN
ftr-461	360	9	when	when	SCONJ
ftr-461	360	10	a	a	DET
ftr-461	360	11	return	return	NOUN
ftr-461	360	12	preparer	preparer	NOUN
ftr-461	360	13	discovers	discover	VERB
ftr-461	360	14	an	an	DET
ftr-461	360	15	error	error	NOUN
ftr-461	360	16	in	in	ADP
ftr-461	360	17	a	a	DET
ftr-461	360	18	previously	previously	ADV
ftr-461	360	19	filed	file	VERB
ftr-461	360	20	return	return	NOUN
ftr-461	360	21	for	for	ADP
ftr-461	360	22	a	a	DET
ftr-461	360	23	year	year	NOUN
ftr-461	360	24	not	not	PART
ftr-461	360	25	barred	bar	VERB
ftr-461	360	26	by	by	ADP
ftr-461	360	27	the	the	DET
ftr-461	360	28	statute	statute	NOUN
ftr-461	360	29	of	of	ADP
ftr-461	360	30	limitations	limitation	NOUN
ftr-461	360	31	,	,	PUNCT
ftr-461	360	32	the	the	DET
ftr-461	360	33	preparer	preparer	NOUN
ftr-461	360	34	should	should	AUX
ftr-461	360	35	advise	advise	VERB
ftr-461	360	36	the	the	DET
ftr-461	360	37	taxpayer	taxpayer	NOUN
ftr-461	360	38	of	of	ADP
ftr-461	360	39	the	the	DET
ftr-461	360	40	error.6	error.6	NOUN
ftr-461	360	41	'	'	PUNCT
ftr-461	360	42	the	the	DET
ftr-461	360	43	preparer	preparer	NOUN
ftr-461	360	44	should	should	AUX
ftr-461	360	45	advise	advise	VERB
ftr-461	360	46	the	the	DET
ftr-461	360	47	taxpayer	taxpayer	NOUN
ftr-461	360	48	that	that	SCONJ
ftr-461	360	49	the	the	DET
ftr-461	360	50	law	law	NOUN
ftr-461	360	51	does	do	AUX
ftr-461	360	52	not	not	PART
ftr-461	360	53	require	require	VERB
ftr-461	360	54	the	the	DET
ftr-461	360	55	filing	filing	NOUN
ftr-461	360	56	of	of	ADP
ftr-461	360	57	an	an	DET
ftr-461	360	58	amended	amend	VERB
ftr-461	360	59	return	return	NOUN
ftr-461	360	60	to	to	PART
ftr-461	360	61	correct	correct	VERB
ftr-461	360	62	the	the	DET
ftr-461	360	63	error,62	error,62	NOUN
ftr-461	360	64	59	59	NUM
ftr-461	360	65	.	.	PUNCT
ftr-461	361	1	report	report	NOUN
ftr-461	361	2	of	of	ADP
ftr-461	361	3	the	the	DET
ftr-461	361	4	special	special	ADJ
ftr-461	361	5	task	task	PROPN
ftr-461	361	6	force	force	NOUN
ftr-461	361	7	report	report	NOUN
ftr-461	361	8	on	on	ADP
ftr-461	361	9	formal	formal	ADJ
ftr-461	361	10	opinion	opinion	NOUN
ftr-461	361	11	85	85	NUM
ftr-461	361	12	-	-	SYM
ftr-461	361	13	352	352	NUM
ftr-461	361	14	.	.	PUNCT
ftr-461	362	1	supra	supra	PROPN
ftr-461	362	2	note	note	PROPN
ftr-461	362	3	13	13	NUM
ftr-461	362	4	,	,	PUNCT
ftr-461	362	5	at	at	ADP
ftr-461	362	6	635	635	NUM
ftr-461	362	7	,	,	PUNCT
ftr-461	362	8	639	639	NUM
ftr-461	362	9	.	.	PUNCT
ftr-461	363	1	60	60	NUM
ftr-461	363	2	.	.	PUNCT
ftr-461	364	1	for	for	ADP
ftr-461	364	2	other	other	ADJ
ftr-461	364	3	thoughts	thought	NOUN
ftr-461	364	4	on	on	ADP
ftr-461	364	5	this	this	DET
ftr-461	364	6	subject	subject	NOUN
ftr-461	364	7	.	.	PUNCT
ftr-461	365	1	see	see	VERB
ftr-461	365	2	wolfman	wolfman	PROPN
ftr-461	365	3	et	et	PROPN
ftr-461	365	4	al	al	PROPN
ftr-461	365	5	..	..	PROPN
ftr-461	365	6	supra	supra	PROPN
ftr-461	365	7	note	note	NOUN
ftr-461	365	8	5	5	NUM
ftr-461	365	9	.	.	NOUN
ftr-461	365	10	1	1	NUM
ftr-461	365	11	204.2.4.1	204.2.4.1	NUM
ftr-461	365	12	at	at	ADP
ftr-461	365	13	80	80	NUM
ftr-461	365	14	.	.	PUNCT
ftr-461	365	15	61	61	NUM
ftr-461	365	16	.	.	PUNCT
ftr-461	366	1	circular	circular	ADJ
ftr-461	366	2	230	230	NUM
ftr-461	366	3	,	,	PUNCT
ftr-461	366	4	supra	supra	NOUN
ftr-461	366	5	note	note	NOUN
ftr-461	366	6	1	1	NUM
ftr-461	366	7	.	.	PUNCT
ftr-461	367	1	§	§	PROPN
ftr-461	367	2	10.21	10.21	NUM
ftr-461	367	3	(	(	PUNCT
ftr-461	367	4	those	those	PRON
ftr-461	367	5	admitted	admit	VERB
ftr-461	367	6	to	to	ADP
ftr-461	367	7	practice	practice	NOUN
ftr-461	367	8	before	before	ADP
ftr-461	367	9	the	the	DET
ftr-461	367	10	service	service	NOUN
ftr-461	367	11	)	)	PUNCT
ftr-461	367	12	;	;	PUNCT
ftr-461	367	13	knowledge	knowledge	NOUN
ftr-461	367	14	of	of	ADP
ftr-461	367	15	error	error	NOUN
ftr-461	367	16	.	.	PUNCT
ftr-461	368	1	return	return	NOUN
ftr-461	368	2	preparation	preparation	NOUN
ftr-461	368	3	.	.	PUNCT
ftr-461	369	1	statement	statement	NOUN
ftr-461	369	2	on	on	ADP
ftr-461	369	3	responsibilities	responsibility	NOUN
ftr-461	369	4	in	in	ADP
ftr-461	369	5	tax	tax	NOUN
ftr-461	369	6	practice	practice	NOUN
ftr-461	369	7	no	no	NOUN
ftr-461	369	8	.	.	NOUN
ftr-461	369	9	6	6	NUM
ftr-461	369	10	,	,	PUNCT
ftr-461	369	11	§	§	PROPN
ftr-461	369	12	.03	.03	NUM
ftr-461	369	13	(	(	PUNCT
ftr-461	369	14	am	am	PROPN
ftr-461	369	15	.	.	PUNCT
ftr-461	369	16	inst	inst	PROPN
ftr-461	369	17	.	.	PROPN
ftr-461	369	18	of	of	ADP
ftr-461	369	19	certified	certified	ADJ
ftr-461	369	20	pub	pub	NOUN
ftr-461	369	21	.	.	PUNCT
ftr-461	370	1	accountants	accountant	NOUN
ftr-461	370	2	rev	rev	VERB
ftr-461	370	3	.	.	PROPN
ftr-461	370	4	1991	1991	NUM
ftr-461	370	5	)	)	PUNCT
ftr-461	371	1	[	[	X
ftr-461	371	2	hereinafter	hereinafter	NOUN
ftr-461	371	3	aicpa	aicpa	VERB
ftr-461	371	4	statement	statement	NOUN
ftr-461	371	5	no	no	INTJ
ftr-461	371	6	.	.	PROPN
ftr-461	371	7	6	6	NUM
ftr-461	371	8	]	]	PUNCT
ftr-461	371	9	.	.	PUNCT
ftr-461	372	1	62	62	NUM
ftr-461	372	2	.	.	PUNCT
ftr-461	373	1	see	see	VERB
ftr-461	373	2	,	,	PUNCT
ftr-461	373	3	e.g.	e.g.	ADV
ftr-461	373	4	,	,	PUNCT
ftr-461	373	5	badaracco	badaracco	PROPN
ftr-461	373	6	v.	v.	ADP
ftr-461	373	7	commissioner	commissioner	NOUN
ftr-461	373	8	,	,	PUNCT
ftr-461	373	9	464	464	NUM
ftr-461	373	10	us	we	PRON
ftr-461	373	11	386	386	NUM
ftr-461	373	12	.	.	X
ftr-461	373	13	393	393	NUM
ftr-461	373	14	(	(	PUNCT
ftr-461	373	15	1984	1984	NUM
ftr-461	373	16	)	)	PUNCT
ftr-461	373	17	(	(	PUNCT
ftr-461	373	18	-internal	-internal	ADJ
ftr-461	373	19	revenue	revenue	NOUN
ftr-461	373	20	code	code	NOUN
ftr-461	373	21	does	do	AUX
ftr-461	373	22	not	not	PART
ftr-461	373	23	explicitly	explicitly	ADV
ftr-461	373	24	provide	provide	VERB
ftr-461	373	25	either	either	CCONJ
ftr-461	373	26	for	for	ADP
ftr-461	373	27	a	a	DET
ftr-461	373	28	taxpayer	taxpayer	NOUN
ftr-461	373	29	's	's	PART
ftr-461	373	30	filing	filing	NOUN
ftr-461	373	31	,	,	PUNCT
ftr-461	373	32	or	or	CCONJ
ftr-461	373	33	for	for	ADP
ftr-461	373	34	the	the	DET
ftr-461	373	35	commissioner	commissioner	NOUN
ftr-461	373	36	's	's	PART
ftr-461	373	37	acceptance	acceptance	NOUN
ftr-461	373	38	,	,	PUNCT
ftr-461	373	39	of	of	ADP
ftr-461	373	40	an	an	DET
ftr-461	373	41	amended	amend	VERB
ftr-461	373	42	return	return	NOUN
ftr-461	373	43	"	"	PUNCT
ftr-461	373	44	)	)	PUNCT
ftr-461	373	45	.	.	PUNCT
ftr-461	374	1	whether	whether	SCONJ
ftr-461	374	2	an	an	DET
ftr-461	374	3	amended	amend	VERB
ftr-461	374	4	return	return	NOUN
ftr-461	374	5	should	should	AUX
ftr-461	374	6	be	be	AUX
ftr-461	374	7	required	require	VERB
ftr-461	374	8	in	in	ADP
ftr-461	374	9	at	at	ADP
ftr-461	374	10	least	least	ADJ
ftr-461	374	11	some	some	PRON
ftr-461	374	12	situations	situation	NOUN
ftr-461	374	13	has	have	AUX
ftr-461	374	14	been	be	AUX
ftr-461	374	15	a	a	DET
ftr-461	374	16	matter	matter	NOUN
ftr-461	374	17	of	of	ADP
ftr-461	374	18	considerable	considerable	ADJ
ftr-461	374	19	discussion	discussion	NOUN
ftr-461	374	20	in	in	ADP
ftr-461	374	21	the	the	DET
ftr-461	374	22	literature	literature	NOUN
ftr-461	374	23	.	.	PUNCT
ftr-461	375	1	see	see	VERB
ftr-461	375	2	wolfman	wolfman	PROPN
ftr-461	375	3	et	et	PROPN
ftr-461	375	4	al	al	PROPN
ftr-461	375	5	.	.	PROPN
ftr-461	375	6	,	,	PUNCT
ftr-461	375	7	supra	supra	PROPN
ftr-461	375	8	note	note	PROPN
ftr-461	375	9	5	5	NUM
ftr-461	375	10	,	,	PUNCT
ftr-461	375	11	t	t	PROPN
ftr-461	375	12	207.4.4	207.4.4	NUM
ftr-461	375	13	;	;	PUNCT
ftr-461	375	14	kenneth	kenneth	PROPN
ftr-461	375	15	l.	l.	PROPN
ftr-461	375	16	harris	harris	PROPN
ftr-461	375	17	.	.	PUNCT
ftr-461	376	1	on	on	ADP
ftr-461	376	2	requiring	require	VERB
ftr-461	376	3	the	the	DET
ftr-461	376	4	correction	correction	NOUN
ftr-461	376	5	of	of	ADP
ftr-461	376	6	19961	19961	NUM
ftr-461	376	7	florida	florida	PROPN
ftr-461	376	8	tax	tax	NOUN
ftr-461	376	9	review	review	NOUN
ftr-461	376	10	but	but	CCONJ
ftr-461	376	11	that	that	SCONJ
ftr-461	376	12	if	if	SCONJ
ftr-461	376	13	the	the	DET
ftr-461	376	14	error	error	NOUN
ftr-461	376	15	has	have	VERB
ftr-461	376	16	a	a	DET
ftr-461	376	17	significant	significant	ADJ
ftr-461	376	18	effect	effect	NOUN
ftr-461	376	19	on	on	ADP
ftr-461	376	20	the	the	DET
ftr-461	376	21	taxpayer	taxpayer	NOUN
ftr-461	376	22	's	's	PART
ftr-461	376	23	tax	tax	NOUN
ftr-461	376	24	liability	liability	NOUN
ftr-461	376	25	,	,	PUNCT
ftr-461	376	26	the	the	DET
ftr-461	376	27	taxpayer	taxpayer	NOUN
ftr-461	376	28	should	should	AUX
ftr-461	376	29	consider	consider	VERB
ftr-461	376	30	filing	file	VERB
ftr-461	376	31	an	an	DET
ftr-461	376	32	amended	amend	VERB
ftr-461	376	33	return	return	NOUN
ftr-461	376	34	to	to	PART
ftr-461	376	35	correct	correct	VERB
ftr-461	376	36	the	the	DET
ftr-461	376	37	error.63	error.63	PROPN
ftr-461	376	38	correction	correction	NOUN
ftr-461	376	39	of	of	ADP
ftr-461	376	40	the	the	DET
ftr-461	376	41	error	error	NOUN
ftr-461	376	42	is	be	AUX
ftr-461	376	43	the	the	DET
ftr-461	376	44	proper	proper	ADJ
ftr-461	376	45	ethical	ethical	ADJ
ftr-461	376	46	action	action	NOUN
ftr-461	376	47	as	as	ADP
ftr-461	376	48	a	a	DET
ftr-461	376	49	citizen	citizen	NOUN
ftr-461	376	50	taxpayer	taxpayer	NOUN
ftr-461	376	51	and	and	CCONJ
ftr-461	376	52	is	be	AUX
ftr-461	376	53	often	often	ADV
ftr-461	376	54	the	the	DET
ftr-461	376	55	most	most	ADV
ftr-461	376	56	practical	practical	ADJ
ftr-461	376	57	action	action	NOUN
ftr-461	376	58	.	.	PUNCT
ftr-461	377	1	in	in	ADP
ftr-461	377	2	explaining	explain	VERB
ftr-461	377	3	this	this	PRON
ftr-461	377	4	to	to	ADP
ftr-461	377	5	the	the	DET
ftr-461	377	6	taxpayer	taxpayer	NOUN
ftr-461	377	7	,	,	PUNCT
ftr-461	377	8	the	the	DET
ftr-461	377	9	preparer	preparer	NOUN
ftr-461	377	10	should	should	AUX
ftr-461	377	11	note	note	VERB
ftr-461	377	12	why	why	SCONJ
ftr-461	377	13	it	it	PRON
ftr-461	377	14	may	may	AUX
ftr-461	377	15	be	be	AUX
ftr-461	377	16	important	important	ADJ
ftr-461	377	17	to	to	PART
ftr-461	377	18	correct	correct	VERB
ftr-461	377	19	the	the	DET
ftr-461	377	20	return	return	NOUN
ftr-461	377	21	because	because	SCONJ
ftr-461	377	22	of	of	ADP
ftr-461	377	23	future	future	ADJ
ftr-461	377	24	return	return	NOUN
ftr-461	377	25	-	-	PUNCT
ftr-461	377	26	filing	filing	NOUN
ftr-461	377	27	requirements	requirement	NOUN
ftr-461	377	28	,	,	PUNCT
ftr-461	377	29	the	the	DET
ftr-461	377	30	possibility	possibility	NOUN
ftr-461	377	31	of	of	ADP
ftr-461	377	32	an	an	DET
ftr-461	377	33	audit	audit	NOUN
ftr-461	377	34	,	,	PUNCT
ftr-461	377	35	or	or	CCONJ
ftr-461	377	36	any	any	DET
ftr-461	377	37	possible	possible	ADJ
ftr-461	377	38	inquiry	inquiry	NOUN
ftr-461	377	39	to	to	ADP
ftr-461	377	40	the	the	DET
ftr-461	377	41	taxpayer	taxpayer	NOUN
ftr-461	377	42	's	's	PART
ftr-461	377	43	attorney	attorney	NOUN
ftr-461	377	44	from	from	ADP
ftr-461	377	45	an	an	DET
ftr-461	377	46	independent	independent	ADJ
ftr-461	377	47	auditor	auditor	NOUN
ftr-461	377	48	about	about	ADP
ftr-461	377	49	the	the	DET
ftr-461	377	50	presence	presence	NOUN
ftr-461	377	51	of	of	ADP
ftr-461	377	52	contingent	contingent	ADJ
ftr-461	377	53	liabilities	liability	NOUN
ftr-461	377	54	that	that	PRON
ftr-461	377	55	should	should	AUX
ftr-461	377	56	be	be	AUX
ftr-461	377	57	disclosed	disclose	VERB
ftr-461	377	58	on	on	ADP
ftr-461	377	59	a	a	DET
ftr-461	377	60	financial	financial	ADJ
ftr-461	377	61	statement	statement	NOUN
ftr-461	377	62	.	.	PUNCT
ftr-461	378	1	the	the	DET
ftr-461	378	2	taxpayer	taxpayer	NOUN
ftr-461	378	3	should	should	AUX
ftr-461	378	4	also	also	ADV
ftr-461	378	5	be	be	AUX
ftr-461	378	6	advised	advise	VERB
ftr-461	378	7	of	of	ADP
ftr-461	378	8	any	any	DET
ftr-461	378	9	risk	risk	NOUN
ftr-461	378	10	that	that	SCONJ
ftr-461	378	11	filing	file	VERB
ftr-461	378	12	an	an	DET
ftr-461	378	13	amended	amend	VERB
ftr-461	378	14	return	return	NOUN
ftr-461	378	15	might	might	AUX
ftr-461	378	16	lead	lead	VERB
ftr-461	378	17	to	to	ADP
ftr-461	378	18	the	the	DET
ftr-461	378	19	imposition	imposition	NOUN
ftr-461	378	20	of	of	ADP
ftr-461	378	21	penalties	penalty	NOUN
ftr-461	378	22	or	or	CCONJ
ftr-461	378	23	charges	charge	NOUN
ftr-461	378	24	of	of	ADP
ftr-461	378	25	fraud	fraud	NOUN
ftr-461	378	26	or	or	CCONJ
ftr-461	378	27	criminal	criminal	ADJ
ftr-461	378	28	misconduct	misconduct	NOUN
ftr-461	378	29	.	.	PUNCT
ftr-461	379	1	64	64	NUM
ftr-461	379	2	if	if	SCONJ
ftr-461	379	3	the	the	DET
ftr-461	379	4	preparer	preparer	NOUN
ftr-461	379	5	is	be	AUX
ftr-461	379	6	not	not	PART
ftr-461	379	7	a	a	DET
ftr-461	379	8	licensed	licensed	ADJ
ftr-461	379	9	lawyer	lawyer	NOUN
ftr-461	379	10	,	,	PUNCT
ftr-461	379	11	the	the	DET
ftr-461	379	12	taxpayer	taxpayer	NOUN
ftr-461	379	13	should	should	AUX
ftr-461	379	14	be	be	AUX
ftr-461	379	15	advised	advise	VERB
ftr-461	379	16	to	to	PART
ftr-461	379	17	consult	consult	VERB
ftr-461	379	18	experienced	experience	VERB
ftr-461	379	19	legal	legal	ADJ
ftr-461	379	20	counsel	counsel	NOUN
ftr-461	379	21	before	before	ADP
ftr-461	379	22	acting	act	VERB
ftr-461	379	23	,	,	PUNCT
ftr-461	379	24	particularly	particularly	ADV
ftr-461	379	25	in	in	ADP
ftr-461	379	26	situations	situation	NOUN
ftr-461	379	27	presenting	present	VERB
ftr-461	379	28	a	a	DET
ftr-461	379	29	risk	risk	NOUN
ftr-461	379	30	of	of	ADP
ftr-461	379	31	criminal	criminal	ADJ
ftr-461	379	32	charges	charge	NOUN
ftr-461	379	33	.	.	PUNCT
ftr-461	380	1	such	such	ADJ
ftr-461	380	2	counsel	counsel	NOUN
ftr-461	380	3	(	(	PUNCT
ftr-461	380	4	or	or	CCONJ
ftr-461	380	5	the	the	DET
ftr-461	380	6	lawyer	lawyer	NOUN
ftr-461	380	7	-	-	PUNCT
ftr-461	380	8	preparer	preparer	NOUN
ftr-461	380	9	)	)	PUNCT
ftr-461	380	10	should	should	AUX
ftr-461	380	11	fully	fully	ADV
ftr-461	380	12	apprise	apprise	VERB
ftr-461	380	13	the	the	DET
ftr-461	380	14	client	client	NOUN
ftr-461	380	15	of	of	ADP
ftr-461	380	16	the	the	DET
ftr-461	380	17	various	various	ADJ
ftr-461	380	18	options	option	NOUN
ftr-461	380	19	in	in	ADP
ftr-461	380	20	the	the	DET
ftr-461	380	21	face	face	NOUN
ftr-461	380	22	of	of	ADP
ftr-461	380	23	a	a	DET
ftr-461	380	24	potential	potential	ADJ
ftr-461	380	25	criminal	criminal	ADJ
ftr-461	380	26	indictment	indictment	NOUN
ftr-461	380	27	,	,	PUNCT
ftr-461	380	28	including	include	VERB
ftr-461	380	29	assertion	assertion	NOUN
ftr-461	380	30	of	of	ADP
ftr-461	380	31	any	any	DET
ftr-461	380	32	applicable	applicable	ADJ
ftr-461	380	33	constitutional	constitutional	ADJ
ftr-461	380	34	rights.65	rights.65	NOUN
ftr-461	380	35	when	when	SCONJ
ftr-461	380	36	the	the	DET
ftr-461	380	37	error	error	NOUN
ftr-461	380	38	is	be	AUX
ftr-461	380	39	on	on	ADP
ftr-461	380	40	a	a	DET
ftr-461	380	41	return	return	NOUN
ftr-461	380	42	prepared	prepare	VERB
ftr-461	380	43	by	by	ADP
ftr-461	380	44	the	the	DET
ftr-461	380	45	preparer	preparer	NOUN
ftr-461	380	46	,	,	PUNCT
ftr-461	380	47	particularly	particularly	ADV
ftr-461	380	48	if	if	SCONJ
ftr-461	380	49	the	the	DET
ftr-461	380	50	error	error	NOUN
ftr-461	380	51	is	be	AUX
ftr-461	380	52	the	the	DET
ftr-461	380	53	preparer	preparer	NOUN
ftr-461	380	54	's	's	PART
ftr-461	380	55	fault	fault	NOUN
ftr-461	380	56	,	,	PUNCT
ftr-461	380	57	the	the	DET
ftr-461	380	58	preparer	preparer	NOUN
ftr-461	380	59	's	's	PART
ftr-461	380	60	interest	interest	NOUN
ftr-461	380	61	in	in	ADP
ftr-461	380	62	having	have	VERB
ftr-461	380	63	the	the	DET
ftr-461	380	64	error	error	NOUN
ftr-461	380	65	corrected	correct	VERB
ftr-461	380	66	may	may	AUX
ftr-461	380	67	conflict	conflict	VERB
ftr-461	380	68	with	with	ADP
ftr-461	380	69	the	the	DET
ftr-461	380	70	taxpayer	taxpayer	NOUN
ftr-461	380	71	's	's	PART
ftr-461	380	72	interest	interest	NOUN
ftr-461	380	73	in	in	ADP
ftr-461	380	74	not	not	PART
ftr-461	380	75	filing	file	VERB
ftr-461	380	76	an	an	DET
ftr-461	380	77	amended	amend	VERB
ftr-461	380	78	return	return	NOUN
ftr-461	380	79	.	.	PUNCT
ftr-461	381	1	accordingly	accordingly	ADV
ftr-461	381	2	,	,	PUNCT
ftr-461	381	3	in	in	ADP
ftr-461	381	4	such	such	ADJ
ftr-461	381	5	cases	case	NOUN
ftr-461	381	6	,	,	PUNCT
ftr-461	381	7	the	the	DET
ftr-461	381	8	preparer	preparer	NOUN
ftr-461	381	9	-	-	PUNCT
ftr-461	381	10	after	after	ADP
ftr-461	381	11	explaining	explain	VERB
ftr-461	381	12	this	this	DET
ftr-461	381	13	potential	potential	ADJ
ftr-461	381	14	conflict	conflict	NOUN
ftr-461	381	15	-	-	PUNCT
ftr-461	381	16	should	should	AUX
ftr-461	381	17	advise	advise	VERB
ftr-461	381	18	the	the	DET
ftr-461	381	19	taxpayer	taxpayer	NOUN
ftr-461	381	20	to	to	PART
ftr-461	381	21	seek	seek	VERB
ftr-461	381	22	other	other	ADJ
ftr-461	381	23	advice	advice	NOUN
ftr-461	381	24	about	about	ADP
ftr-461	381	25	correcting	correct	VERB
ftr-461	381	26	the	the	DET
ftr-461	381	27	error.66	error.66	NOUN
ftr-461	381	28	if	if	SCONJ
ftr-461	381	29	the	the	DET
ftr-461	381	30	preparer	preparer	NOUN
ftr-461	381	31	was	be	AUX
ftr-461	381	32	responsible	responsible	ADJ
ftr-461	381	33	for	for	ADP
ftr-461	381	34	the	the	DET
ftr-461	381	35	error	error	NOUN
ftr-461	381	36	,	,	PUNCT
ftr-461	381	37	the	the	DET
ftr-461	381	38	preparer	preparer	NOUN
ftr-461	381	39	should	should	AUX
ftr-461	381	40	prepare	prepare	VERB
ftr-461	381	41	the	the	DET
ftr-461	381	42	amended	amend	VERB
ftr-461	381	43	return	return	NOUN
ftr-461	381	44	at	at	ADP
ftr-461	381	45	no	no	DET
ftr-461	381	46	expense	expense	NOUN
ftr-461	381	47	to	to	ADP
ftr-461	381	48	the	the	DET
ftr-461	381	49	taxpayer	taxpayer	NOUN
ftr-461	381	50	and	and	CCONJ
ftr-461	381	51	should	should	AUX
ftr-461	381	52	pay	pay	VERB
ftr-461	381	53	any	any	DET
ftr-461	381	54	interest	interest	NOUN
ftr-461	381	55	or	or	CCONJ
ftr-461	381	56	penalties	penalty	NOUN
ftr-461	381	57	that	that	PRON
ftr-461	381	58	resulted	result	VERB
ftr-461	381	59	from	from	ADP
ftr-461	381	60	the	the	DET
ftr-461	381	61	error	error	NOUN
ftr-461	381	62	.	.	PUNCT
ftr-461	382	1	once	once	SCONJ
ftr-461	382	2	the	the	DET
ftr-461	382	3	preparer	preparer	NOUN
ftr-461	382	4	has	have	AUX
ftr-461	382	5	advised	advise	VERB
ftr-461	382	6	the	the	DET
ftr-461	382	7	taxpayer	taxpayer	NOUN
ftr-461	382	8	about	about	ADP
ftr-461	382	9	any	any	DET
ftr-461	382	10	error	error	NOUN
ftr-461	382	11	that	that	PRON
ftr-461	382	12	ought	ought	AUX
ftr-461	382	13	to	to	PART
ftr-461	382	14	be	be	AUX
ftr-461	382	15	corrected	correct	VERB
ftr-461	382	16	by	by	ADP
ftr-461	382	17	an	an	DET
ftr-461	382	18	amended	amend	VERB
ftr-461	382	19	return	return	NOUN
ftr-461	382	20	,	,	PUNCT
ftr-461	382	21	any	any	DET
ftr-461	382	22	consequences	consequence	NOUN
ftr-461	382	23	of	of	ADP
ftr-461	382	24	amending	amend	VERB
ftr-461	382	25	the	the	DET
ftr-461	382	26	error	error	NOUN
ftr-461	382	27	under	under	ADP
ftr-461	382	28	the	the	DET
ftr-461	382	29	federal	federal	ADJ
ftr-461	382	30	tax	tax	NOUN
ftr-461	382	31	law	law	NOUN
ftr-461	382	32	,	,	PUNCT
ftr-461	382	33	42	42	NUM
ftr-461	382	34	tax	tax	NOUN
ftr-461	382	35	law	law	NOUN
ftr-461	382	36	.	.	PUNCT
ftr-461	383	1	515	515	NUM
ftr-461	383	2	(	(	PUNCT
ftr-461	383	3	1989	1989	NUM
ftr-461	383	4	)	)	PUNCT
ftr-461	383	5	;	;	PUNCT
ftr-461	383	6	joseph	joseph	PROPN
ftr-461	383	7	e.	e.	PROPN
ftr-461	383	8	ronan	ronan	PROPN
ftr-461	383	9	,	,	PUNCT
ftr-461	383	10	jr	jr	PROPN
ftr-461	383	11	.	.	PROPN
ftr-461	383	12	,	,	PUNCT
ftr-461	383	13	do	do	AUX
ftr-461	383	14	clients	client	NOUN
ftr-461	383	15	have	have	VERB
ftr-461	383	16	a	a	DET
ftr-461	383	17	duty	duty	NOUN
ftr-461	383	18	to	to	PART
ftr-461	383	19	file	file	VERB
ftr-461	383	20	amended	amend	VERB
ftr-461	383	21	tax	tax	NOUN
ftr-461	383	22	returns	return	NOUN
ftr-461	383	23	,	,	PUNCT
ftr-461	384	1	33	33	NUM
ftr-461	384	2	prac	prac	NOUN
ftr-461	384	3	.	.	PUNCT
ftr-461	384	4	law	law	NOUN
ftr-461	384	5	.	.	PUNCT
ftr-461	384	6	,	,	PUNCT
ftr-461	384	7	mar	mar	PROPN
ftr-461	384	8	.	.	PROPN
ftr-461	384	9	1987	1987	NUM
ftr-461	384	10	,	,	PUNCT
ftr-461	384	11	at	at	ADP
ftr-461	384	12	25	25	NUM
ftr-461	384	13	.	.	PUNCT
ftr-461	385	1	a	a	DET
ftr-461	385	2	proposal	proposal	NOUN
ftr-461	385	3	to	to	PART
ftr-461	385	4	require	require	VERB
ftr-461	385	5	the	the	DET
ftr-461	385	6	filing	filing	NOUN
ftr-461	385	7	of	of	ADP
ftr-461	385	8	amended	amend	VERB
ftr-461	385	9	returns	return	NOUN
ftr-461	385	10	in	in	ADP
ftr-461	385	11	some	some	DET
ftr-461	385	12	cases	case	NOUN
ftr-461	385	13	,	,	PUNCT
ftr-461	385	14	prepared	prepare	VERB
ftr-461	385	15	by	by	ADP
ftr-461	385	16	frederic	frederic	PROPN
ftr-461	385	17	g.	g.	PROPN
ftr-461	385	18	corneel	corneel	PROPN
ftr-461	385	19	,	,	PUNCT
ftr-461	385	20	was	be	AUX
ftr-461	385	21	recently	recently	ADV
ftr-461	385	22	discussed	discuss	VERB
ftr-461	385	23	by	by	ADP
ftr-461	385	24	the	the	DET
ftr-461	385	25	aba	aba	PROPN
ftr-461	385	26	section	section	NOUN
ftr-461	385	27	of	of	ADP
ftr-461	385	28	taxation	taxation	NOUN
ftr-461	385	29	committee	committee	NOUN
ftr-461	385	30	on	on	ADP
ftr-461	385	31	standards	standard	NOUN
ftr-461	385	32	of	of	ADP
ftr-461	385	33	tax	tax	NOUN
ftr-461	385	34	practice	practice	NOUN
ftr-461	385	35	.	.	PUNCT
ftr-461	386	1	63	63	NUM
ftr-461	386	2	.	.	PUNCT
ftr-461	387	1	in	in	ADP
ftr-461	387	2	determining	determine	VERB
ftr-461	387	3	whether	whether	SCONJ
ftr-461	387	4	the	the	DET
ftr-461	387	5	error	error	NOUN
ftr-461	387	6	has	have	VERB
ftr-461	387	7	a	a	DET
ftr-461	387	8	significant	significant	ADJ
ftr-461	387	9	effect	effect	NOUN
ftr-461	387	10	,	,	PUNCT
ftr-461	387	11	the	the	DET
ftr-461	387	12	possible	possible	ADJ
ftr-461	387	13	effect	effect	NOUN
ftr-461	387	14	of	of	ADP
ftr-461	387	15	the	the	DET
ftr-461	387	16	error	error	NOUN
ftr-461	387	17	on	on	ADP
ftr-461	387	18	both	both	CCONJ
ftr-461	387	19	the	the	DET
ftr-461	387	20	tax	tax	NOUN
ftr-461	387	21	year	year	NOUN
ftr-461	387	22	in	in	ADP
ftr-461	387	23	question	question	NOUN
ftr-461	387	24	and	and	CCONJ
ftr-461	387	25	future	future	ADJ
ftr-461	387	26	tax	tax	NOUN
ftr-461	387	27	years	year	NOUN
ftr-461	387	28	should	should	AUX
ftr-461	387	29	be	be	AUX
ftr-461	387	30	considered	consider	VERB
ftr-461	387	31	.	.	PUNCT
ftr-461	388	1	see	see	VERB
ftr-461	388	2	aicpa	aicpa	ADJ
ftr-461	388	3	statement	statement	NOUN
ftr-461	388	4	no	no	INTJ
ftr-461	388	5	.	.	PROPN
ftr-461	388	6	6	6	NUM
ftr-461	388	7	,	,	PUNCT
ftr-461	388	8	supra	supra	PROPN
ftr-461	388	9	note	note	NOUN
ftr-461	388	10	61	61	NUM
ftr-461	388	11	,	,	PUNCT
ftr-461	388	12	§	§	PROPN
ftr-461	388	13	.07	.07	NUM
ftr-461	388	14	.	.	PROPN
ftr-461	388	15	64	64	NUM
ftr-461	388	16	.	.	PUNCT
ftr-461	389	1	see	see	VERB
ftr-461	389	2	badaracco	badaracco	PROPN
ftr-461	389	3	v.	v.	ADP
ftr-461	389	4	commissioner	commissioner	PROPN
ftr-461	389	5	,	,	PUNCT
ftr-461	389	6	supra	supra	PROPN
ftr-461	389	7	note	note	VERB
ftr-461	389	8	62	62	NUM
ftr-461	389	9	(	(	PUNCT
ftr-461	389	10	filing	file	VERB
ftr-461	389	11	an	an	DET
ftr-461	389	12	amended	amend	VERB
ftr-461	389	13	return	return	NOUN
ftr-461	389	14	does	do	AUX
ftr-461	389	15	not	not	PART
ftr-461	389	16	start	start	VERB
ftr-461	389	17	the	the	DET
ftr-461	389	18	running	running	NOUN
ftr-461	389	19	of	of	ADP
ftr-461	389	20	the	the	DET
ftr-461	389	21	statute	statute	NOUN
ftr-461	389	22	of	of	ADP
ftr-461	389	23	limitations	limitation	NOUN
ftr-461	389	24	where	where	SCONJ
ftr-461	389	25	the	the	DET
ftr-461	389	26	earlier	early	ADJ
ftr-461	389	27	return	return	NOUN
ftr-461	389	28	was	be	AUX
ftr-461	389	29	fraudulent	fraudulent	ADJ
ftr-461	389	30	)	)	PUNCT
ftr-461	389	31	.	.	PUNCT
ftr-461	390	1	65	65	NUM
ftr-461	390	2	.	.	X
ftr-461	391	1	see	see	VERB
ftr-461	391	2	corneel	corneel	PROPN
ftr-461	391	3	,	,	PUNCT
ftr-461	391	4	supra	supra	PROPN
ftr-461	391	5	note	note	PROPN
ftr-461	391	6	38	38	NUM
ftr-461	391	7	,	,	PUNCT
ftr-461	391	8	at	at	ADP
ftr-461	391	9	307	307	NUM
ftr-461	391	10	;	;	PUNCT
ftr-461	391	11	aicpa	aicpa	VERB
ftr-461	391	12	statement	statement	NOUN
ftr-461	391	13	no	no	INTJ
ftr-461	391	14	.	.	PROPN
ftr-461	391	15	6	6	NUM
ftr-461	391	16	,	,	PUNCT
ftr-461	391	17	supra	supra	PROPN
ftr-461	391	18	note	note	NOUN
ftr-461	391	19	61	61	NUM
ftr-461	391	20	,	,	PUNCT
ftr-461	391	21	§	§	PROPN
ftr-461	391	22	.05	.05	NUM
ftr-461	391	23	.	.	PUNCT
ftr-461	392	1	66	66	NUM
ftr-461	392	2	.	.	PUNCT
ftr-461	393	1	corneel	corneel	PROPN
ftr-461	393	2	,	,	PUNCT
ftr-461	393	3	supra	supra	PROPN
ftr-461	393	4	note	note	PROPN
ftr-461	393	5	38	38	NUM
ftr-461	393	6	,	,	PUNCT
ftr-461	393	7	at	at	ADP
ftr-461	393	8	307	307	NUM
ftr-461	393	9	.	.	PUNCT
ftr-461	394	1	in	in	ADP
ftr-461	394	2	most	most	ADJ
ftr-461	394	3	cases	case	NOUN
ftr-461	394	4	,	,	PUNCT
ftr-461	394	5	simply	simply	ADV
ftr-461	394	6	advising	advise	VERB
ftr-461	394	7	the	the	DET
ftr-461	394	8	taxpayer	taxpayer	NOUN
ftr-461	394	9	of	of	ADP
ftr-461	394	10	the	the	DET
ftr-461	394	11	conflict	conflict	NOUN
ftr-461	394	12	of	of	ADP
ftr-461	394	13	interest	interest	NOUN
ftr-461	394	14	should	should	AUX
ftr-461	394	15	suffice	suffice	VERB
ftr-461	394	16	.	.	PUNCT
ftr-461	395	1	the	the	DET
ftr-461	395	2	taxpayer	taxpayer	NOUN
ftr-461	395	3	should	should	AUX
ftr-461	395	4	be	be	AUX
ftr-461	395	5	free	free	ADJ
ftr-461	395	6	to	to	PART
ftr-461	395	7	decide	decide	VERB
ftr-461	395	8	not	not	PART
ftr-461	395	9	to	to	PART
ftr-461	395	10	seek	seek	VERB
ftr-461	395	11	other	other	ADJ
ftr-461	395	12	advice	advice	NOUN
ftr-461	395	13	.	.	PUNCT
ftr-461	396	1	in	in	ADP
ftr-461	396	2	some	some	DET
ftr-461	396	3	cases	case	NOUN
ftr-461	396	4	,	,	PUNCT
ftr-461	396	5	however	however	ADV
ftr-461	396	6	,	,	PUNCT
ftr-461	396	7	the	the	DET
ftr-461	396	8	conflict	conflict	NOUN
ftr-461	396	9	of	of	ADP
ftr-461	396	10	interest	interest	NOUN
ftr-461	396	11	may	may	AUX
ftr-461	396	12	be	be	AUX
ftr-461	396	13	such	such	ADJ
ftr-461	396	14	that	that	SCONJ
ftr-461	396	15	the	the	DET
ftr-461	396	16	client	client	NOUN
ftr-461	396	17	must	must	AUX
ftr-461	396	18	seek	seek	VERB
ftr-461	396	19	independent	independent	ADJ
ftr-461	396	20	advice	advice	NOUN
ftr-461	396	21	.	.	PUNCT
ftr-461	397	1	although	although	SCONJ
ftr-461	397	2	this	this	DET
ftr-461	397	3	analysis	analysis	NOUN
ftr-461	397	4	derives	derive	VERB
ftr-461	397	5	from	from	ADP
ftr-461	397	6	the	the	DET
ftr-461	397	7	conflict	conflict	NOUN
ftr-461	397	8	of	of	ADP
ftr-461	397	9	interest	interest	NOUN
ftr-461	397	10	rules	rule	NOUN
ftr-461	397	11	applicable	applicable	ADJ
ftr-461	397	12	to	to	ADP
ftr-461	397	13	licensed	licensed	ADJ
ftr-461	397	14	lawyers	lawyer	NOUN
ftr-461	397	15	,	,	PUNCT
ftr-461	397	16	the	the	DET
ftr-461	397	17	practical	practical	ADJ
ftr-461	397	18	conclusions	conclusion	NOUN
ftr-461	397	19	should	should	AUX
ftr-461	397	20	apply	apply	VERB
ftr-461	397	21	with	with	ADP
ftr-461	397	22	equal	equal	ADJ
ftr-461	397	23	force	force	NOUN
ftr-461	397	24	to	to	ADP
ftr-461	397	25	other	other	ADJ
ftr-461	397	26	preparers	preparer	NOUN
ftr-461	397	27	.	.	PUNCT
ftr-461	398	1	[	[	X
ftr-461	398	2	vol	vol	NOUN
ftr-461	398	3	3:3	3:3	NUM
ftr-461	398	4	comnneniary	comnneniary	NOUN
ftr-461	398	5	on	on	ADP
ftr-461	398	6	retuni	retuni	PROPN
ftr-461	398	7	preparer	preparer	PROPN
ftr-461	398	8	obligations	obligation	NOUN
ftr-461	398	9	return	return	VERB
ftr-461	398	10	,	,	PUNCT
ftr-461	398	11	and	and	CCONJ
ftr-461	398	12	any	any	DET
ftr-461	398	13	circumstances	circumstance	NOUN
ftr-461	398	14	suggesting	suggest	VERB
ftr-461	398	15	that	that	SCONJ
ftr-461	398	16	the	the	DET
ftr-461	398	17	taxpayer	taxpayer	NOUN
ftr-461	398	18	should	should	AUX
ftr-461	398	19	seek	seek	VERB
ftr-461	398	20	other	other	ADJ
ftr-461	398	21	advice	advice	NOUN
ftr-461	398	22	or	or	CCONJ
ftr-461	398	23	consult	consult	VERB
ftr-461	398	24	legal	legal	ADJ
ftr-461	398	25	counsel	counsel	NOUN
ftr-461	398	26	,	,	PUNCT
ftr-461	398	27	the	the	DET
ftr-461	398	28	final	final	ADJ
ftr-461	398	29	decision	decision	NOUN
ftr-461	398	30	whether	whether	SCONJ
ftr-461	398	31	to	to	PART
ftr-461	398	32	amend	amend	VERB
ftr-461	398	33	the	the	DET
ftr-461	398	34	return	return	NOUN
ftr-461	398	35	is	be	AUX
ftr-461	398	36	the	the	DET
ftr-461	398	37	taxpayer	taxpayer	NOUN
ftr-461	398	38	's	's	PART
ftr-461	398	39	alone	alone	ADJ
ftr-461	398	40	.	.	PUNCT
ftr-461	399	1	nonetheless	nonetheless	ADV
ftr-461	399	2	,	,	PUNCT
ftr-461	399	3	if	if	SCONJ
ftr-461	399	4	the	the	DET
ftr-461	399	5	taxpayer	taxpayer	NOUN
ftr-461	399	6	chooses	choose	VERB
ftr-461	399	7	not	not	PART
ftr-461	399	8	to	to	PART
ftr-461	399	9	amend	amend	VERB
ftr-461	399	10	the	the	DET
ftr-461	399	11	return	return	NOUN
ftr-461	399	12	,	,	PUNCT
ftr-461	399	13	the	the	DET
ftr-461	399	14	preparer	preparer	NOUN
ftr-461	399	15	must	must	AUX
ftr-461	399	16	consider	consider	VERB
ftr-461	399	17	whether	whether	SCONJ
ftr-461	399	18	to	to	PART
ftr-461	399	19	continue	continue	VERB
ftr-461	399	20	the	the	DET
ftr-461	399	21	professional	professional	ADJ
ftr-461	399	22	relationship	relationship	NOUN
ftr-461	399	23	with	with	ADP
ftr-461	399	24	the	the	DET
ftr-461	399	25	taxpayer	taxpayer	NOUN
ftr-461	399	26	.	.	PUNCT
ftr-461	400	1	each	each	DET
ftr-461	400	2	category	category	NOUN
ftr-461	400	3	of	of	ADP
ftr-461	400	4	professional	professional	ADJ
ftr-461	400	5	must	must	AUX
ftr-461	400	6	make	make	VERB
ftr-461	400	7	this	this	DET
ftr-461	400	8	decision	decision	NOUN
ftr-461	400	9	in	in	ADP
ftr-461	400	10	light	light	NOUN
ftr-461	400	11	of	of	ADP
ftr-461	400	12	the	the	DET
ftr-461	400	13	factual	factual	ADJ
ftr-461	400	14	situation	situation	NOUN
ftr-461	400	15	at	at	ADP
ftr-461	400	16	hand	hand	NOUN
ftr-461	400	17	and	and	CCONJ
ftr-461	400	18	any	any	DET
ftr-461	400	19	relevant	relevant	ADJ
ftr-461	400	20	ethical	ethical	ADJ
ftr-461	400	21	principles	principle	NOUN
ftr-461	400	22	.	.	PUNCT
ftr-461	401	1	clearly	clearly	ADV
ftr-461	401	2	,	,	PUNCT
ftr-461	401	3	the	the	DET
ftr-461	401	4	professional	professional	NOUN
ftr-461	401	5	should	should	AUX
ftr-461	401	6	not	not	PART
ftr-461	401	7	represent	represent	VERB
ftr-461	401	8	the	the	DET
ftr-461	401	9	taxpayer	taxpayer	NOUN
ftr-461	401	10	in	in	ADP
ftr-461	401	11	an	an	DET
ftr-461	401	12	audit	audit	NOUN
ftr-461	401	13	of	of	ADP
ftr-461	401	14	the	the	DET
ftr-461	401	15	uncorrected	uncorrected	ADJ
ftr-461	401	16	return	return	NOUN
ftr-461	401	17	if	if	SCONJ
ftr-461	401	18	the	the	DET
ftr-461	401	19	taxpayer	taxpayer	NOUN
ftr-461	401	20	refuses	refuse	VERB
ftr-461	401	21	to	to	PART
ftr-461	401	22	have	have	VERB
ftr-461	401	23	the	the	DET
ftr-461	401	24	error	error	NOUN
ftr-461	401	25	disclosed	disclose	VERB
ftr-461	401	26	on	on	ADP
ftr-461	401	27	audit.67	audit.67	VERB
ftr-461	401	28	some	some	DET
ftr-461	401	29	degree	degree	NOUN
ftr-461	401	30	of	of	ADP
ftr-461	401	31	withdrawal	withdrawal	NOUN
ftr-461	401	32	from	from	ADP
ftr-461	401	33	the	the	DET
ftr-461	401	34	relationship	relationship	NOUN
ftr-461	401	35	with	with	ADP
ftr-461	401	36	the	the	DET
ftr-461	401	37	taxpayer	taxpayer	NOUN
ftr-461	401	38	is	be	AUX
ftr-461	401	39	also	also	ADV
ftr-461	401	40	likely	likely	ADJ
ftr-461	401	41	to	to	PART
ftr-461	401	42	be	be	AUX
ftr-461	401	43	appropriate	appropriate	ADJ
ftr-461	401	44	where	where	SCONJ
ftr-461	401	45	the	the	DET
ftr-461	401	46	return	return	NOUN
ftr-461	401	47	was	be	AUX
ftr-461	401	48	prepared	prepare	VERB
ftr-461	401	49	by	by	ADP
ftr-461	401	50	the	the	DET
ftr-461	401	51	preparer	preparer	NOUN
ftr-461	401	52	and	and	CCONJ
ftr-461	401	53	contains	contain	VERB
ftr-461	401	54	a	a	DET
ftr-461	401	55	"	"	PUNCT
ftr-461	401	56	clear	clear	ADJ
ftr-461	401	57	and	and	CCONJ
ftr-461	401	58	material	material	ADJ
ftr-461	401	59	"	"	PUNCT
ftr-461	401	60	error.s	error.s	NOUN
ftr-461	401	61	if	if	SCONJ
ftr-461	401	62	the	the	DET
ftr-461	401	63	preparer	preparer	NOUN
ftr-461	401	64	chooses	choose	VERB
ftr-461	401	65	to	to	PART
ftr-461	401	66	continue	continue	VERB
ftr-461	401	67	the	the	DET
ftr-461	401	68	professional	professional	ADJ
ftr-461	401	69	relationship	relationship	NOUN
ftr-461	401	70	with	with	ADP
ftr-461	401	71	a	a	DET
ftr-461	401	72	noncorrecting	noncorrecte	VERB
ftr-461	401	73	taxpayer	taxpayer	NOUN
ftr-461	401	74	,	,	PUNCT
ftr-461	401	75	the	the	DET
ftr-461	401	76	preparer	preparer	NOUN
ftr-461	401	77	should	should	AUX
ftr-461	401	78	take	take	VERB
ftr-461	401	79	reasonable	reasonable	ADJ
ftr-461	401	80	steps	step	NOUN
ftr-461	401	81	to	to	PART
ftr-461	401	82	assure	assure	VERB
ftr-461	401	83	that	that	SCONJ
ftr-461	401	84	the	the	DET
ftr-461	401	85	error	error	NOUN
ftr-461	401	86	is	be	AUX
ftr-461	401	87	not	not	PART
ftr-461	401	88	repeated	repeat	VERB
ftr-461	401	89	or	or	CCONJ
ftr-461	401	90	compounded	compound	VERB
ftr-461	401	91	in	in	ADP
ftr-461	401	92	a	a	DET
ftr-461	401	93	return	return	NOUN
ftr-461	401	94	for	for	ADP
ftr-461	401	95	a	a	DET
ftr-461	401	96	subsequent	subsequent	ADJ
ftr-461	401	97	year	year	NOUN
ftr-461	401	98	.	.	PUNCT
ftr-461	401	99	'	'	PUNCT
ftr-461	402	1	viii	viii	ADJ
ftr-461	402	2	.	.	PUNCT
ftr-461	403	1	final	final	ADJ
ftr-461	403	2	thoughts	thought	NOUN
ftr-461	403	3	a	a	DET
ftr-461	403	4	complex	complex	ADJ
ftr-461	403	5	web	web	NOUN
ftr-461	403	6	of	of	ADP
ftr-461	403	7	overlapping	overlap	VERB
ftr-461	403	8	rules	rule	NOUN
ftr-461	403	9	of	of	ADP
ftr-461	403	10	law	law	NOUN
ftr-461	403	11	and	and	CCONJ
ftr-461	403	12	professional	professional	ADJ
ftr-461	403	13	ethics	ethic	NOUN
ftr-461	403	14	regulates	regulate	VERB
ftr-461	403	15	the	the	DET
ftr-461	403	16	work	work	NOUN
ftr-461	403	17	of	of	ADP
ftr-461	403	18	return	return	NOUN
ftr-461	403	19	preparers	preparer	NOUN
ftr-461	403	20	.	.	PUNCT
ftr-461	404	1	some	some	PRON
ftr-461	404	2	of	of	ADP
ftr-461	404	3	this	this	DET
ftr-461	404	4	complexity	complexity	NOUN
ftr-461	404	5	reflects	reflect	VERB
ftr-461	404	6	the	the	DET
ftr-461	404	7	overall	overall	ADJ
ftr-461	404	8	complexity	complexity	NOUN
ftr-461	404	9	of	of	ADP
ftr-461	404	10	the	the	DET
ftr-461	404	11	tax	tax	NOUN
ftr-461	404	12	system	system	NOUN
ftr-461	404	13	and	and	CCONJ
ftr-461	404	14	the	the	DET
ftr-461	404	15	transactional	transactional	ADJ
ftr-461	404	16	activity	activity	NOUN
ftr-461	404	17	to	to	PART
ftr-461	404	18	which	which	PRON
ftr-461	404	19	it	it	PRON
ftr-461	404	20	applies	apply	VERB
ftr-461	404	21	.	.	PUNCT
ftr-461	405	1	some	some	PRON
ftr-461	405	2	of	of	ADP
ftr-461	405	3	the	the	DET
ftr-461	405	4	complexity	complexity	NOUN
ftr-461	405	5	occurs	occur	VERB
ftr-461	405	6	because	because	SCONJ
ftr-461	405	7	returns	return	NOUN
ftr-461	405	8	are	be	AUX
ftr-461	405	9	prepared	prepare	VERB
ftr-461	405	10	by	by	ADP
ftr-461	405	11	members	member	NOUN
ftr-461	405	12	of	of	ADP
ftr-461	405	13	different	different	ADJ
ftr-461	405	14	professions	profession	NOUN
ftr-461	405	15	.	.	PUNCT
ftr-461	406	1	the	the	DET
ftr-461	406	2	fact	fact	NOUN
ftr-461	406	3	that	that	SCONJ
ftr-461	406	4	preparers	preparer	NOUN
ftr-461	406	5	,	,	PUNCT
ftr-461	406	6	depending	depend	VERB
ftr-461	406	7	on	on	ADP
ftr-461	406	8	their	their	PRON
ftr-461	406	9	professional	professional	ADJ
ftr-461	406	10	status	status	NOUN
ftr-461	406	11	,	,	PUNCT
ftr-461	406	12	are	be	AUX
ftr-461	406	13	subject	subject	ADJ
ftr-461	406	14	to	to	ADP
ftr-461	406	15	discipline	discipline	NOUN
ftr-461	406	16	by	by	ADP
ftr-461	406	17	the	the	DET
ftr-461	406	18	director	director	NOUN
ftr-461	406	19	of	of	ADP
ftr-461	406	20	practice	practice	NOUN
ftr-461	406	21	of	of	ADP
ftr-461	406	22	the	the	DET
ftr-461	406	23	internal	internal	ADJ
ftr-461	406	24	revenue	revenue	NOUN
ftr-461	406	25	service	service	NOUN
ftr-461	406	26	,	,	PUNCT
ftr-461	406	27	by	by	ADP
ftr-461	406	28	the	the	DET
ftr-461	406	29	aicpa	aicpa	NOUN
ftr-461	406	30	,	,	PUNCT
ftr-461	406	31	by	by	ADP
ftr-461	406	32	state	state	NOUN
ftr-461	406	33	bar	bar	NOUN
ftr-461	406	34	and	and	CCONJ
ftr-461	406	35	accounting	account	VERB
ftr-461	406	36	regulatory	regulatory	ADJ
ftr-461	406	37	authorities	authority	NOUN
ftr-461	406	38	,	,	PUNCT
ftr-461	406	39	under	under	ADP
ftr-461	406	40	the	the	DET
ftr-461	406	41	penalty	penalty	NOUN
ftr-461	406	42	provisions	provision	NOUN
ftr-461	406	43	of	of	ADP
ftr-461	406	44	the	the	DET
ftr-461	406	45	code	code	NOUN
ftr-461	406	46	,	,	PUNCT
ftr-461	406	47	and	and	CCONJ
ftr-461	406	48	perhaps	perhaps	ADV
ftr-461	406	49	through	through	ADP
ftr-461	406	50	malpractice	malpractice	NOUN
ftr-461	406	51	and	and	CCONJ
ftr-461	406	52	contract	contract	NOUN
ftr-461	406	53	law	law	NOUN
ftr-461	406	54	,	,	PUNCT
ftr-461	406	55	is	be	AUX
ftr-461	406	56	nonetheless	nonetheless	ADV
ftr-461	406	57	not	not	PART
ftr-461	406	58	sufficient	sufficient	ADJ
ftr-461	406	59	justification	justification	NOUN
ftr-461	406	60	for	for	ADP
ftr-461	406	61	all	all	PRON
ftr-461	406	62	of	of	ADP
ftr-461	406	63	the	the	DET
ftr-461	406	64	complexity	complexity	NOUN
ftr-461	406	65	.	.	PUNCT
ftr-461	407	1	the	the	DET
ftr-461	407	2	definition	definition	NOUN
ftr-461	407	3	of	of	ADP
ftr-461	407	4	appropriate	appropriate	ADJ
ftr-461	407	5	conduct	conduct	NOUN
ftr-461	407	6	in	in	ADP
ftr-461	407	7	preparing	prepare	VERB
ftr-461	407	8	returns	return	NOUN
ftr-461	407	9	does	do	AUX
ftr-461	407	10	not	not	PART
ftr-461	407	11	truly	truly	ADV
ftr-461	407	12	vary	vary	VERB
ftr-461	407	13	with	with	ADP
ftr-461	407	14	the	the	DET
ftr-461	407	15	professional	professional	ADJ
ftr-461	407	16	status	status	NOUN
ftr-461	407	17	of	of	ADP
ftr-461	407	18	the	the	DET
ftr-461	407	19	preparer	preparer	NOUN
ftr-461	407	20	,	,	PUNCT
ftr-461	407	21	even	even	ADV
ftr-461	407	22	if	if	SCONJ
ftr-461	407	23	the	the	DET
ftr-461	407	24	sanction	sanction	NOUN
ftr-461	407	25	for	for	ADP
ftr-461	407	26	improper	improper	ADJ
ftr-461	407	27	action	action	NOUN
ftr-461	407	28	varies	vary	VERB
ftr-461	407	29	.	.	PUNCT
ftr-461	408	1	furthermore	furthermore	ADV
ftr-461	408	2	,	,	PUNCT
ftr-461	408	3	the	the	DET
ftr-461	408	4	preparer	preparer	NOUN
ftr-461	408	5	penalty	penalty	NOUN
ftr-461	408	6	structure	structure	NOUN
ftr-461	408	7	of	of	ADP
ftr-461	408	8	the	the	DET
ftr-461	408	9	code	code	NOUN
ftr-461	408	10	should	should	AUX
ftr-461	408	11	be	be	AUX
ftr-461	408	12	more	more	ADV
ftr-461	408	13	closely	closely	ADV
ftr-461	408	14	coordinated	coordinate	VERB
ftr-461	408	15	with	with	ADP
ftr-461	408	16	the	the	DET
ftr-461	408	17	taxpayer	taxpayer	NOUN
ftr-461	408	18	penalty	penalty	NOUN
ftr-461	408	19	structure	structure	NOUN
ftr-461	408	20	.	.	PUNCT
ftr-461	409	1	in	in	ADP
ftr-461	409	2	light	light	NOUN
ftr-461	409	3	of	of	ADP
ftr-461	409	4	these	these	DET
ftr-461	409	5	considerations	consideration	NOUN
ftr-461	409	6	,	,	PUNCT
ftr-461	409	7	the	the	DET
ftr-461	409	8	following	follow	VERB
ftr-461	409	9	reforms	reform	NOUN
ftr-461	409	10	should	should	AUX
ftr-461	409	11	be	be	AUX
ftr-461	409	12	pursued	pursue	VERB
ftr-461	409	13	:	:	PUNCT
ftr-461	410	1	67	67	NUM
ftr-461	410	2	.	.	PUNCT
ftr-461	411	1	see	see	VERB
ftr-461	411	2	aba	aba	PRON
ftr-461	411	3	formal	formal	ADJ
ftr-461	411	4	op	op	NOUN
ftr-461	411	5	.	.	PUNCT
ftr-461	412	1	352	352	NUM
ftr-461	412	2	,	,	PUNCT
ftr-461	412	3	supra	supra	NOUN
ftr-461	412	4	note	note	NOUN
ftr-461	412	5	7	7	NUM
ftr-461	412	6	,	,	PUNCT
ftr-461	412	7	at	at	ADP
ftr-461	412	8	633	633	NUM
ftr-461	412	9	(	(	PUNCT
ftr-461	412	10	referring	refer	VERB
ftr-461	412	11	to	to	ADP
ftr-461	412	12	model	model	NOUN
ftr-461	412	13	rules	rule	NOUN
ftr-461	412	14	of	of	ADP
ftr-461	412	15	professional	professional	ADJ
ftr-461	412	16	conduct	conduct	NOUN
ftr-461	412	17	,	,	PUNCT
ftr-461	412	18	rules	rule	VERB
ftr-461	412	19	4.1	4.1	NUM
ftr-461	412	20	,	,	PUNCT
ftr-461	412	21	8.4(c	8.4(c	NUM
ftr-461	412	22	)	)	PUNCT
ftr-461	412	23	(	(	PUNCT
ftr-461	412	24	1983	1983	NUM
ftr-461	412	25	)	)	PUNCT
ftr-461	412	26	.	.	PUNCT
ftr-461	413	1	and	and	CCONJ
ftr-461	413	2	model	model	PROPN
ftr-461	413	3	code	code	PROPN
ftr-461	413	4	of	of	ADP
ftr-461	413	5	professional	professional	ADJ
ftr-461	413	6	responsibility	responsibility	NOUN
ftr-461	413	7	,	,	PUNCT
ftr-461	413	8	dr	dr	PROPN
ftr-461	413	9	1	1	PROPN
ftr-461	413	10	-	-	NUM
ftr-461	413	11	102(a)(4	102(a)(4	NUM
ftr-461	413	12	)	)	PUNCT
ftr-461	413	13	,	,	PUNCT
ftr-461	413	14	7	7	NUM
ftr-461	413	15	-	-	SYM
ftr-461	413	16	102(a)(3	102(a)(3	NUM
ftr-461	413	17	)	)	PUNCT
ftr-461	413	18	and	and	CCONJ
ftr-461	413	19	(	(	PUNCT
ftr-461	413	20	5	5	NUM
ftr-461	413	21	)	)	PUNCT
ftr-461	413	22	(	(	PUNCT
ftr-461	413	23	1969	1969	NUM
ftr-461	413	24	)	)	PUNCT
ftr-461	413	25	)	)	PUNCT
ftr-461	413	26	;	;	PUNCT
ftr-461	413	27	knowledge	knowledge	NOUN
ftr-461	413	28	of	of	ADP
ftr-461	413	29	error	error	NOUN
ftr-461	413	30	:	:	PUNCT
ftr-461	413	31	.	.	PUNCT
ftr-461	414	1	administrative	administrative	ADJ
ftr-461	414	2	proceedings	proceeding	NOUN
ftr-461	414	3	,	,	PUNCT
ftr-461	414	4	statement	statement	NOUN
ftr-461	414	5	on	on	ADP
ftr-461	414	6	responsibilities	responsibility	NOUN
ftr-461	414	7	in	in	ADP
ftr-461	414	8	tax	tax	NOUN
ftr-461	414	9	practice	practice	NOUN
ftr-461	414	10	no	no	NOUN
ftr-461	414	11	.	.	NOUN
ftr-461	414	12	7	7	X
ftr-461	414	13	.	.	X
ftr-461	415	1	§	§	PROPN
ftr-461	415	2	.04	.04	NUM
ftr-461	415	3	(	(	PUNCT
ftr-461	415	4	am	am	PROPN
ftr-461	415	5	.	.	PUNCT
ftr-461	415	6	inst	inst	PROPN
ftr-461	415	7	.	.	PROPN
ftr-461	415	8	of	of	ADP
ftr-461	415	9	certified	certified	ADJ
ftr-461	415	10	pub	pub	NOUN
ftr-461	415	11	.	.	PUNCT
ftr-461	416	1	accountants	accountant	NOUN
ftr-461	416	2	rev	rev	VERB
ftr-461	416	3	.	.	PROPN
ftr-461	416	4	1991	1991	NUM
ftr-461	416	5	)	)	PUNCT
ftr-461	416	6	.	.	PUNCT
ftr-461	417	1	68	68	NUM
ftr-461	417	2	.	.	PUNCT
ftr-461	418	1	see	see	VERB
ftr-461	418	2	corneel	corneel	PROPN
ftr-461	418	3	,	,	PUNCT
ftr-461	418	4	supra	supra	PROPN
ftr-461	418	5	note	note	PROPN
ftr-461	418	6	38	38	NUM
ftr-461	418	7	,	,	PUNCT
ftr-461	418	8	at	at	ADP
ftr-461	418	9	307	307	NUM
ftr-461	418	10	(	(	PUNCT
ftr-461	418	11	noting	note	VERB
ftr-461	418	12	that	that	SCONJ
ftr-461	418	13	an	an	DET
ftr-461	418	14	attorney	attorney	NOUN
ftr-461	418	15	may	may	AUX
ftr-461	418	16	be	be	AUX
ftr-461	418	17	required	require	VERB
ftr-461	418	18	to	to	PART
ftr-461	418	19	insist	insist	VERB
ftr-461	418	20	that	that	SCONJ
ftr-461	418	21	the	the	DET
ftr-461	418	22	client	client	NOUN
ftr-461	418	23	seek	seek	VERB
ftr-461	418	24	other	other	ADJ
ftr-461	418	25	counsel	counsel	NOUN
ftr-461	418	26	if	if	SCONJ
ftr-461	418	27	attorney	attorney	NOUN
ftr-461	418	28	's	's	PART
ftr-461	418	29	"	"	PUNCT
ftr-461	418	30	own	own	ADJ
ftr-461	418	31	interest	interest	NOUN
ftr-461	418	32	is	be	AUX
ftr-461	418	33	sufficiently	sufficiently	ADV
ftr-461	418	34	disparate	disparate	ADJ
ftr-461	418	35	from	from	ADP
ftr-461	418	36	that	that	PRON
ftr-461	418	37	of	of	ADP
ftr-461	418	38	the	the	DET
ftr-461	418	39	client	client	NOUN
ftr-461	418	40	"	"	PUNCT
ftr-461	418	41	)	)	PUNCT
ftr-461	418	42	.	.	PUNCT
ftr-461	419	1	the	the	DET
ftr-461	419	2	attorney	attorney	NOUN
ftr-461	419	3	,	,	PUNCT
ftr-461	419	4	however	however	ADV
ftr-461	419	5	,	,	PUNCT
ftr-461	419	6	may	may	AUX
ftr-461	419	7	not	not	PART
ftr-461	419	8	need	need	VERB
ftr-461	419	9	to	to	PART
ftr-461	419	10	withdraw	withdraw	VERB
ftr-461	419	11	completely	completely	ADV
ftr-461	419	12	.	.	PUNCT
ftr-461	420	1	for	for	ADP
ftr-461	420	2	example	example	NOUN
ftr-461	420	3	,	,	PUNCT
ftr-461	420	4	the	the	DET
ftr-461	420	5	attorney	attorney	NOUN
ftr-461	420	6	might	might	AUX
ftr-461	420	7	choose	choose	VERB
ftr-461	420	8	to	to	PART
ftr-461	420	9	discontinue	discontinue	VERB
ftr-461	420	10	representing	represent	VERB
ftr-461	420	11	the	the	DET
ftr-461	420	12	client	client	NOUN
ftr-461	420	13	in	in	ADP
ftr-461	420	14	tax	tax	NOUN
ftr-461	420	15	matters	matter	NOUN
ftr-461	420	16	,	,	PUNCT
ftr-461	420	17	but	but	CCONJ
ftr-461	420	18	continue	continue	VERB
ftr-461	420	19	to	to	PART
ftr-461	420	20	handle	handle	VERB
ftr-461	420	21	the	the	DET
ftr-461	420	22	client	client	NOUN
ftr-461	420	23	's	's	PART
ftr-461	420	24	child	child	NOUN
ftr-461	420	25	custody	custody	NOUN
ftr-461	420	26	dispute	dispute	NOUN
ftr-461	420	27	.	.	PUNCT
ftr-461	421	1	69	69	NUM
ftr-461	421	2	.	.	PUNCT
ftr-461	422	1	aicpa	aicpa	PROPN
ftr-461	422	2	statement	statement	NOUN
ftr-461	423	1	no	no	INTJ
ftr-461	423	2	.	.	PROPN
ftr-461	423	3	6	6	NUM
ftr-461	423	4	,	,	PUNCT
ftr-461	423	5	supra	supra	PROPN
ftr-461	423	6	note	note	NOUN
ftr-461	423	7	61	61	NUM
ftr-461	423	8	,	,	PUNCT
ftr-461	423	9	§	§	PROPN
ftr-461	423	10	.06	.06	NUM
ftr-461	423	11	.	.	PUNCT
ftr-461	424	1	19961	19961	NUM
ftr-461	424	2	florida	florida	PROPN
ftr-461	424	3	tax	tax	NOUN
ftr-461	424	4	review	review	NOUN
ftr-461	424	5	1	1	X
ftr-461	424	6	.	.	PUNCT
ftr-461	425	1	the	the	DET
ftr-461	425	2	various	various	ADJ
ftr-461	425	3	formulations	formulation	NOUN
ftr-461	425	4	of	of	ADP
ftr-461	425	5	the	the	DET
ftr-461	425	6	realistic	realistic	ADJ
ftr-461	425	7	possibility	possibility	NOUN
ftr-461	425	8	standard	standard	NOUN
ftr-461	425	9	should	should	AUX
ftr-461	425	10	be	be	AUX
ftr-461	425	11	replaced	replace	VERB
ftr-461	425	12	with	with	ADP
ftr-461	425	13	one	one	NUM
ftr-461	425	14	standard	standard	NOUN
ftr-461	425	15	.	.	PUNCT
ftr-461	426	1	the	the	DET
ftr-461	426	2	standard	standard	NOUN
ftr-461	426	3	in	in	ADP
ftr-461	426	4	section	section	NOUN
ftr-461	426	5	6694	6694	NUM
ftr-461	426	6	was	be	AUX
ftr-461	426	7	enacted	enact	VERB
ftr-461	426	8	in	in	ADP
ftr-461	426	9	part	part	NOUN
ftr-461	426	10	to	to	PART
ftr-461	426	11	reflect	reflect	VERB
ftr-461	426	12	the	the	DET
ftr-461	426	13	professional	professional	ADJ
ftr-461	426	14	conduct	conduct	NOUN
ftr-461	426	15	standards	standard	NOUN
ftr-461	426	16	developed	develop	VERB
ftr-461	426	17	by	by	ADP
ftr-461	426	18	the	the	DET
ftr-461	426	19	aicpa	aicpa	NOUN
ftr-461	426	20	and	and	CCONJ
ftr-461	426	21	the	the	DET
ftr-461	426	22	aba	aba	PROPN
ftr-461	426	23	,	,	PUNCT
ftr-461	426	24	but	but	CCONJ
ftr-461	426	25	the	the	DET
ftr-461	426	26	three	three	NUM
ftr-461	426	27	versions	version	NOUN
ftr-461	426	28	of	of	ADP
ftr-461	426	29	the	the	DET
ftr-461	426	30	standard	standard	NOUN
ftr-461	426	31	have	have	AUX
ftr-461	426	32	not	not	PART
ftr-461	426	33	been	be	AUX
ftr-461	426	34	normalized	normalize	VERB
ftr-461	426	35	under	under	ADP
ftr-461	426	36	one	one	NUM
ftr-461	426	37	formulation	formulation	NOUN
ftr-461	426	38	.	.	PUNCT
ftr-461	427	1	it	it	PRON
ftr-461	427	2	is	be	AUX
ftr-461	427	3	time	time	NOUN
ftr-461	427	4	to	to	PART
ftr-461	427	5	undertake	undertake	VERB
ftr-461	427	6	this	this	DET
ftr-461	427	7	effort.7	effort.7	NOUN
ftr-461	427	8	"	"	PUNCT
ftr-461	427	9	in	in	ADP
ftr-461	427	10	connection	connection	NOUN
ftr-461	427	11	with	with	ADP
ftr-461	427	12	this	this	DET
ftr-461	427	13	effort	effort	NOUN
ftr-461	427	14	,	,	PUNCT
ftr-461	427	15	the	the	DET
ftr-461	427	16	aicpa	aicpa	NOUN
ftr-461	427	17	may	may	AUX
ftr-461	427	18	want	want	VERB
ftr-461	427	19	to	to	PART
ftr-461	427	20	reconsider	reconsider	VERB
ftr-461	427	21	its	its	PRON
ftr-461	427	22	definition	definition	NOUN
ftr-461	427	23	of	of	ADP
ftr-461	427	24	a	a	DET
ftr-461	427	25	"	"	PUNCT
ftr-461	427	26	frivolous	frivolous	ADJ
ftr-461	427	27	"	"	PUNCT
ftr-461	427	28	position	position	NOUN
ftr-461	427	29	,	,	PUNCT
ftr-461	427	30	and	and	CCONJ
ftr-461	427	31	the	the	DET
ftr-461	427	32	aba	aba	PROPN
ftr-461	427	33	should	should	AUX
ftr-461	427	34	make	make	VERB
ftr-461	427	35	clear	clear	ADJ
ftr-461	427	36	that	that	SCONJ
ftr-461	427	37	a	a	DET
ftr-461	427	38	lawyer	lawyer	NOUN
ftr-461	427	39	may	may	AUX
ftr-461	427	40	ethically	ethically	ADV
ftr-461	427	41	recommend	recommend	VERB
ftr-461	427	42	an	an	DET
ftr-461	427	43	adequately	adequately	ADV
ftr-461	427	44	disclosed	disclose	VERB
ftr-461	427	45	nonfrivolous	nonfrivolous	ADJ
ftr-461	427	46	position	position	NOUN
ftr-461	427	47	.	.	PUNCT
ftr-461	428	1	the	the	DET
ftr-461	428	2	aba	aba	PROPN
ftr-461	428	3	and	and	CCONJ
ftr-461	428	4	the	the	DET
ftr-461	428	5	code	code	NOUN
ftr-461	428	6	standards	standard	NOUN
ftr-461	428	7	should	should	AUX
ftr-461	428	8	reflect	reflect	VERB
ftr-461	428	9	the	the	DET
ftr-461	428	10	nonadversarial	nonadversarial	ADJ
ftr-461	428	11	nature	nature	NOUN
ftr-461	428	12	of	of	ADP
ftr-461	428	13	return	return	NOUN
ftr-461	428	14	preparation	preparation	NOUN
ftr-461	428	15	.	.	PUNCT
ftr-461	429	1	2	2	X
ftr-461	429	2	.	.	X
ftr-461	429	3	the	the	DET
ftr-461	429	4	regulations	regulation	NOUN
ftr-461	429	5	under	under	ADP
ftr-461	429	6	section	section	NOUN
ftr-461	429	7	6694	6694	NUM
ftr-461	429	8	should	should	AUX
ftr-461	429	9	be	be	AUX
ftr-461	429	10	amended	amend	VERB
ftr-461	429	11	to	to	PART
ftr-461	429	12	expand	expand	VERB
ftr-461	429	13	the	the	DET
ftr-461	429	14	kinds	kind	NOUN
ftr-461	429	15	of	of	ADP
ftr-461	429	16	authorities	authority	NOUN
ftr-461	429	17	that	that	PRON
ftr-461	429	18	may	may	AUX
ftr-461	429	19	be	be	AUX
ftr-461	429	20	considered	consider	VERB
ftr-461	429	21	in	in	ADP
ftr-461	429	22	evaluating	evaluate	VERB
ftr-461	429	23	whether	whether	SCONJ
ftr-461	429	24	the	the	DET
ftr-461	429	25	realistic	realistic	ADJ
ftr-461	429	26	possibility	possibility	NOUN
ftr-461	429	27	standard	standard	NOUN
ftr-461	429	28	is	be	AUX
ftr-461	429	29	met	meet	VERB
ftr-461	429	30	.	.	PUNCT
ftr-461	430	1	presently	presently	ADV
ftr-461	430	2	,	,	PUNCT
ftr-461	430	3	the	the	DET
ftr-461	430	4	regulations	regulation	NOUN
ftr-461	430	5	do	do	AUX
ftr-461	430	6	not	not	PART
ftr-461	430	7	seem	seem	VERB
ftr-461	430	8	to	to	PART
ftr-461	430	9	reflect	reflect	VERB
ftr-461	430	10	the	the	DET
ftr-461	430	11	legislative	legislative	ADJ
ftr-461	430	12	intent	intent	NOUN
ftr-461	430	13	to	to	PART
ftr-461	430	14	have	have	AUX
ftr-461	430	15	the	the	DET
ftr-461	430	16	statutory	statutory	ADJ
ftr-461	430	17	standard	standard	NOUN
ftr-461	430	18	reflect	reflect	VERB
ftr-461	430	19	the	the	DET
ftr-461	430	20	professional	professional	ADJ
ftr-461	430	21	conduct	conduct	NOUN
ftr-461	430	22	standards	standard	NOUN
ftr-461	430	23	of	of	ADP
ftr-461	430	24	lawyers	lawyer	NOUN
ftr-461	430	25	and	and	CCONJ
ftr-461	430	26	accountants	accountant	NOUN
ftr-461	430	27	.	.	PUNCT
ftr-461	431	1	nor	nor	CCONJ
ftr-461	431	2	do	do	AUX
ftr-461	431	3	they	they	PRON
ftr-461	431	4	reflect	reflect	VERB
ftr-461	431	5	the	the	DET
ftr-461	431	6	realities	reality	NOUN
ftr-461	431	7	of	of	ADP
ftr-461	431	8	tax	tax	NOUN
ftr-461	431	9	practice	practice	NOUN
ftr-461	431	10	.	.	PUNCT
ftr-461	432	1	the	the	DET
ftr-461	432	2	list	list	NOUN
ftr-461	432	3	of	of	ADP
ftr-461	432	4	authorities	authority	NOUN
ftr-461	432	5	that	that	PRON
ftr-461	432	6	may	may	AUX
ftr-461	432	7	be	be	AUX
ftr-461	432	8	considered	consider	VERB
ftr-461	432	9	under	under	ADP
ftr-461	432	10	aicpa	aicpa	ADJ
ftr-461	432	11	statement	statement	NOUN
ftr-461	432	12	on	on	ADP
ftr-461	432	13	responsibilities	responsibility	NOUN
ftr-461	432	14	in	in	ADP
ftr-461	432	15	tax	tax	NOUN
ftr-461	432	16	practice	practice	NOUN
ftr-461	432	17	no	no	NOUN
ftr-461	432	18	.	.	NOUN
ftr-461	432	19	1	1	NUM
ftr-461	432	20	is	be	AUX
ftr-461	432	21	much	much	ADV
ftr-461	432	22	more	more	ADV
ftr-461	432	23	realistic	realistic	ADJ
ftr-461	432	24	.	.	PUNCT
ftr-461	433	1	3	3	X
ftr-461	433	2	.	.	X
ftr-461	433	3	the	the	DET
ftr-461	433	4	preparer	preparer	NOUN
ftr-461	433	5	penalty	penalty	NOUN
ftr-461	433	6	rules	rule	VERB
ftr-461	433	7	under	under	ADP
ftr-461	433	8	section	section	NOUN
ftr-461	433	9	6694	6694	NUM
ftr-461	433	10	should	should	AUX
ftr-461	433	11	be	be	AUX
ftr-461	433	12	coordinated	coordinate	VERB
ftr-461	433	13	with	with	ADP
ftr-461	433	14	the	the	DET
ftr-461	433	15	taxpayer	taxpayer	NOUN
ftr-461	433	16	penalty	penalty	NOUN
ftr-461	433	17	provisions	provision	NOUN
ftr-461	433	18	to	to	PART
ftr-461	433	19	eliminate	eliminate	VERB
ftr-461	433	20	the	the	DET
ftr-461	433	21	present	present	ADJ
ftr-461	433	22	discontinuities	discontinuity	NOUN
ftr-461	433	23	.	.	PUNCT
ftr-461	434	1	either	either	CCONJ
ftr-461	434	2	the	the	DET
ftr-461	434	3	taxpayer	taxpayer	NOUN
ftr-461	434	4	standards	standard	NOUN
ftr-461	434	5	could	could	AUX
ftr-461	434	6	be	be	AUX
ftr-461	434	7	stiffened	stiffen	VERB
ftr-461	434	8	or	or	CCONJ
ftr-461	434	9	the	the	DET
ftr-461	434	10	preparer	preparer	NOUN
ftr-461	434	11	standards	standard	NOUN
ftr-461	434	12	could	could	AUX
ftr-461	434	13	be	be	AUX
ftr-461	434	14	liberalized	liberalize	VERB
ftr-461	434	15	.	.	PUNCT
ftr-461	435	1	4	4	X
ftr-461	435	2	.	.	X
ftr-461	435	3	serious	serious	ADJ
ftr-461	435	4	consideration	consideration	NOUN
ftr-461	435	5	should	should	AUX
ftr-461	435	6	be	be	AUX
ftr-461	435	7	given	give	VERB
ftr-461	435	8	to	to	ADP
ftr-461	435	9	requiring	require	VERB
ftr-461	435	10	the	the	DET
ftr-461	435	11	filing	filing	NOUN
ftr-461	435	12	of	of	ADP
ftr-461	435	13	amended	amend	VERB
ftr-461	435	14	returns	return	NOUN
ftr-461	435	15	to	to	PART
ftr-461	435	16	correct	correct	VERB
ftr-461	435	17	at	at	ADP
ftr-461	435	18	least	least	ADJ
ftr-461	435	19	the	the	DET
ftr-461	435	20	most	most	ADV
ftr-461	435	21	material	material	ADJ
ftr-461	435	22	errors	error	NOUN
ftr-461	435	23	.	.	PUNCT
ftr-461	436	1	5	5	X
ftr-461	436	2	.	.	X
ftr-461	436	3	the	the	DET
ftr-461	436	4	standards	standard	NOUN
ftr-461	436	5	,	,	PUNCT
ftr-461	436	6	as	as	SCONJ
ftr-461	436	7	reformed	reform	VERB
ftr-461	436	8	,	,	PUNCT
ftr-461	436	9	should	should	AUX
ftr-461	436	10	not	not	PART
ftr-461	436	11	attach	attach	VERB
ftr-461	436	12	any	any	DET
ftr-461	436	13	significance	significance	NOUN
ftr-461	436	14	to	to	ADP
ftr-461	436	15	the	the	DET
ftr-461	436	16	fact	fact	NOUN
ftr-461	436	17	that	that	SCONJ
ftr-461	436	18	the	the	DET
ftr-461	436	19	taxpayer	taxpayer	NOUN
ftr-461	436	20	may	may	AUX
ftr-461	436	21	obtain	obtain	VERB
ftr-461	436	22	prepayment	prepayment	NOUN
ftr-461	436	23	judicial	judicial	ADJ
ftr-461	436	24	review	review	NOUN
ftr-461	436	25	of	of	ADP
ftr-461	436	26	a	a	DET
ftr-461	436	27	return	return	NOUN
ftr-461	436	28	position	position	NOUN
ftr-461	436	29	in	in	ADP
ftr-461	436	30	the	the	DET
ftr-461	436	31	tax	tax	NOUN
ftr-461	436	32	court	court	NOUN
ftr-461	436	33	.	.	PUNCT
ftr-461	437	1	these	these	DET
ftr-461	437	2	reforms	reform	NOUN
ftr-461	437	3	would	would	AUX
ftr-461	437	4	substantially	substantially	ADV
ftr-461	437	5	improve	improve	VERB
ftr-461	437	6	the	the	DET
ftr-461	437	7	functioning	functioning	NOUN
ftr-461	437	8	of	of	ADP
ftr-461	437	9	the	the	DET
ftr-461	437	10	return	return	NOUN
ftr-461	437	11	preparer	preparer	NOUN
ftr-461	437	12	part	part	NOUN
ftr-461	437	13	of	of	ADP
ftr-461	437	14	the	the	DET
ftr-461	437	15	tax	tax	NOUN
ftr-461	437	16	-	-	PUNCT
ftr-461	437	17	filing	filing	NOUN
ftr-461	437	18	system	system	NOUN
ftr-461	437	19	.	.	PUNCT
ftr-461	438	1	70	70	X
ftr-461	438	2	.	.	PUNCT
ftr-461	439	1	there	there	PRON
ftr-461	439	2	are	be	VERB
ftr-461	439	3	areas	area	NOUN
ftr-461	439	4	of	of	ADP
ftr-461	439	5	tax	tax	NOUN
ftr-461	439	6	practice	practice	NOUN
ftr-461	439	7	,	,	PUNCT
ftr-461	439	8	however	however	ADV
ftr-461	439	9	,	,	PUNCT
ftr-461	439	10	where	where	SCONJ
ftr-461	439	11	the	the	DET
ftr-461	439	12	roles	role	NOUN
ftr-461	439	13	of	of	ADP
ftr-461	439	14	different	different	ADJ
ftr-461	439	15	groups	group	NOUN
ftr-461	439	16	of	of	ADP
ftr-461	439	17	professionals	professional	NOUN
ftr-461	439	18	may	may	AUX
ftr-461	439	19	justify	justify	VERB
ftr-461	439	20	different	different	ADJ
ftr-461	439	21	regulatory	regulatory	ADJ
ftr-461	439	22	rules	rule	NOUN
ftr-461	439	23	.	.	PUNCT
ftr-461	440	1	for	for	ADP
ftr-461	440	2	example	example	NOUN
ftr-461	440	3	,	,	PUNCT
ftr-461	440	4	the	the	DET
ftr-461	440	5	attorney	attorney	NOUN
ftr-461	440	6	-	-	PUNCT
ftr-461	440	7	client	client	NOUN
ftr-461	440	8	privilege	privilege	NOUN
ftr-461	440	9	and	and	CCONJ
ftr-461	440	10	lawyers	lawyer	NOUN
ftr-461	440	11	'	'	PART
ftr-461	440	12	role	role	NOUN
ftr-461	440	13	as	as	SCONJ
ftr-461	440	14	advocates	advocate	NOUN
ftr-461	440	15	may	may	AUX
ftr-461	440	16	call	call	VERB
ftr-461	440	17	for	for	ADP
ftr-461	440	18	special	special	ADJ
ftr-461	440	19	regulatory	regulatory	ADJ
ftr-461	440	20	rules	rule	NOUN
ftr-461	440	21	for	for	ADP
ftr-461	440	22	lawyers	lawyer	NOUN
ftr-461	440	23	engaged	engage	VERB
ftr-461	440	24	in	in	ADP
ftr-461	440	25	tax	tax	NOUN
ftr-461	440	26	practice	practice	NOUN
ftr-461	440	27	in	in	ADP
ftr-461	440	28	some	some	DET
ftr-461	440	29	contexts	contexts	NOUN
ftr-461	440	30	.	.	PUNCT
ftr-461	441	1	return	return	NOUN
ftr-461	441	2	preparation	preparation	NOUN
ftr-461	441	3	,	,	PUNCT
ftr-461	441	4	however	however	ADV
ftr-461	441	5	,	,	PUNCT
ftr-461	441	6	does	do	AUX
ftr-461	441	7	not	not	PART
ftr-461	441	8	seem	seem	VERB
ftr-461	441	9	to	to	PART
ftr-461	441	10	be	be	AUX
ftr-461	441	11	such	such	DET
ftr-461	441	12	a	a	DET
ftr-461	441	13	context	context	NOUN
ftr-461	441	14	.	.	PUNCT
ftr-461	442	1	[	[	X
ftr-461	442	2	vol	vol	NOUN
ftr-461	442	3	3:3	3:3	NUM