id	sid	tid	token	lemma	pos
ftr-494	1	1	florida	florida	PROPN
ftr-494	1	2	tax	tax	NOUN
ftr-494	1	3	review	review	NOUN
ftr-494	1	4	volume	volume	NOUN
ftr-494	1	5	1	1	NUM
ftr-494	1	6	number	number	NOUN
ftr-494	1	7	5	5	NUM
ftr-494	1	8	tax	tax	NOUN
ftr-494	1	9	amnesty	amnesty	NOUN
ftr-494	1	10	:	:	PUNCT
ftr-494	1	11	an	an	DET
ftr-494	1	12	old	old	ADJ
ftr-494	1	13	debate	debate	NOUN
ftr-494	1	14	as	as	SCONJ
ftr-494	1	15	viewed	view	VERB
ftr-494	1	16	from	from	ADP
ftr-494	1	17	current	current	ADJ
ftr-494	1	18	public	public	ADJ
ftr-494	1	19	choices	choice	NOUN
ftr-494	1	20	gerald	gerald	PROPN
ftr-494	1	21	p.	p.	PROPN
ftr-494	1	22	moran	moran	PROPN
ftr-494	1	23	"	"	PUNCT
ftr-494	1	24	i.	i.	PROPN
ftr-494	1	25	introduction	introduction	NOUN
ftr-494	1	26	the	the	DET
ftr-494	1	27	clinton	clinton	PROPN
ftr-494	1	28	administration	administration	NOUN
ftr-494	1	29	arrived	arrive	VERB
ftr-494	1	30	with	with	ADP
ftr-494	1	31	specific	specific	ADJ
ftr-494	1	32	,	,	PUNCT
ftr-494	1	33	well	well	ADV
ftr-494	1	34	-	-	PUNCT
ftr-494	1	35	advertised	advertise	VERB
ftr-494	1	36	goals	goal	NOUN
ftr-494	1	37	:	:	PUNCT
ftr-494	1	38	job	job	NOUN
ftr-494	1	39	creation	creation	NOUN
ftr-494	1	40	,	,	PUNCT
ftr-494	1	41	a	a	DET
ftr-494	1	42	comprehensive	comprehensive	ADJ
ftr-494	1	43	national	national	PROPN
ftr-494	1	44	health	health	PROPN
ftr-494	1	45	care	care	PROPN
ftr-494	1	46	program	program	NOUN
ftr-494	1	47	,	,	PUNCT
ftr-494	1	48	economic	economic	ADJ
ftr-494	1	49	recovery	recovery	NOUN
ftr-494	1	50	and	and	CCONJ
ftr-494	1	51	a	a	DET
ftr-494	1	52	commitment	commitment	NOUN
ftr-494	1	53	to	to	PART
ftr-494	1	54	reduce	reduce	VERB
ftr-494	1	55	the	the	DET
ftr-494	1	56	constantly	constantly	ADV
ftr-494	1	57	increasing	increase	VERB
ftr-494	1	58	federal	federal	ADJ
ftr-494	1	59	deficit	deficit	NOUN
ftr-494	1	60	.	.	PUNCT
ftr-494	1	61	'	'	PUNCT
ftr-494	2	1	there	there	PRON
ftr-494	2	2	is	be	VERB
ftr-494	2	3	no	no	DET
ftr-494	2	4	question	question	NOUN
ftr-494	2	5	that	that	SCONJ
ftr-494	2	6	president	president	PROPN
ftr-494	2	7	clinton	clinton	PROPN
ftr-494	2	8	has	have	AUX
ftr-494	2	9	established	establish	VERB
ftr-494	2	10	these	these	DET
ftr-494	2	11	policy	policy	NOUN
ftr-494	2	12	objectives	objective	NOUN
ftr-494	2	13	as	as	ADP
ftr-494	2	14	the	the	DET
ftr-494	2	15	primary	primary	ADJ
ftr-494	2	16	criteria	criterion	NOUN
ftr-494	2	17	upon	upon	SCONJ
ftr-494	2	18	which	which	PRON
ftr-494	2	19	he	he	PRON
ftr-494	2	20	desires	desire	VERB
ftr-494	2	21	his	his	PRON
ftr-494	2	22	forthcoming	forthcoming	ADJ
ftr-494	2	23	leadership	leadership	NOUN
ftr-494	2	24	efforts	effort	NOUN
ftr-494	2	25	to	to	PART
ftr-494	2	26	be	be	AUX
ftr-494	2	27	judged	judge	VERB
ftr-494	2	28	by	by	ADP
ftr-494	2	29	the	the	DET
ftr-494	2	30	electorate	electorate	NOUN
ftr-494	2	31	.	.	PUNCT
ftr-494	3	1	success	success	NOUN
ftr-494	3	2	on	on	ADP
ftr-494	3	3	these	these	DET
ftr-494	3	4	domestic	domestic	ADJ
ftr-494	3	5	issues	issue	NOUN
ftr-494	3	6	would	would	AUX
ftr-494	3	7	enhance	enhance	VERB
ftr-494	3	8	his	his	PRON
ftr-494	3	9	position	position	NOUN
ftr-494	3	10	for	for	ADP
ftr-494	3	11	re	re	NOUN
ftr-494	3	12	-	-	NOUN
ftr-494	3	13	election	election	NOUN
ftr-494	3	14	in	in	ADP
ftr-494	3	15	1996	1996	NUM
ftr-494	3	16	,	,	PUNCT
ftr-494	3	17	and	and	CCONJ
ftr-494	3	18	would	would	AUX
ftr-494	3	19	merit	merit	VERB
ftr-494	3	20	well	well	ADV
ftr-494	3	21	-	-	PUNCT
ftr-494	3	22	deserved	deserve	VERB
ftr-494	3	23	respect	respect	NOUN
ftr-494	3	24	for	for	ADP
ftr-494	3	25	leadership	leadership	NOUN
ftr-494	3	26	and	and	CCONJ
ftr-494	3	27	judgment	judgment	NOUN
ftr-494	3	28	.	.	PUNCT
ftr-494	4	1	whether	whether	SCONJ
ftr-494	4	2	all	all	PRON
ftr-494	4	3	of	of	ADP
ftr-494	4	4	these	these	DET
ftr-494	4	5	separate	separate	ADJ
ftr-494	4	6	but	but	CCONJ
ftr-494	4	7	related	related	ADJ
ftr-494	4	8	goals	goal	NOUN
ftr-494	4	9	can	can	AUX
ftr-494	4	10	be	be	AUX
ftr-494	4	11	achieved	achieve	VERB
ftr-494	4	12	within	within	ADP
ftr-494	4	13	both	both	CCONJ
ftr-494	4	14	the	the	DET
ftr-494	4	15	short	short	ADJ
ftr-494	4	16	and	and	CCONJ
ftr-494	4	17	long	long	ADJ
ftr-494	4	18	term	term	NOUN
ftr-494	4	19	,	,	PUNCT
ftr-494	4	20	without	without	ADP
ftr-494	4	21	being	be	AUX
ftr-494	4	22	counter	counter	ADJ
ftr-494	4	23	-	-	ADJ
ftr-494	4	24	productive	productive	ADJ
ftr-494	4	25	to	to	ADP
ftr-494	4	26	each	each	DET
ftr-494	4	27	other	other	ADJ
ftr-494	4	28	,	,	PUNCT
ftr-494	4	29	presents	present	VERB
ftr-494	4	30	one	one	NUM
ftr-494	4	31	of	of	ADP
ftr-494	4	32	the	the	DET
ftr-494	4	33	more	more	ADV
ftr-494	4	34	intriguing	intriguing	ADJ
ftr-494	4	35	enigmas	enigma	NOUN
ftr-494	4	36	faced	face	VERB
ftr-494	4	37	by	by	ADP
ftr-494	4	38	the	the	DET
ftr-494	4	39	administration	administration	NOUN
ftr-494	4	40	.	.	PUNCT
ftr-494	5	1	job	job	NOUN
ftr-494	5	2	creation	creation	NOUN
ftr-494	5	3	and	and	CCONJ
ftr-494	5	4	a	a	DET
ftr-494	5	5	comprehensive	comprehensive	ADJ
ftr-494	5	6	national	national	PROPN
ftr-494	5	7	health	health	PROPN
ftr-494	5	8	care	care	NOUN
ftr-494	5	9	program	program	NOUN
ftr-494	5	10	will	will	AUX
ftr-494	5	11	necessarily	necessarily	ADV
ftr-494	5	12	consume	consume	VERB
ftr-494	5	13	more	more	ADJ
ftr-494	5	14	revenue	revenue	NOUN
ftr-494	5	15	in	in	ADP
ftr-494	5	16	the	the	DET
ftr-494	5	17	short	short	ADJ
ftr-494	5	18	term	term	NOUN
ftr-494	5	19	.	.	PUNCT
ftr-494	6	1	consequently	consequently	ADV
ftr-494	6	2	,	,	PUNCT
ftr-494	6	3	the	the	DET
ftr-494	6	4	federal	federal	ADJ
ftr-494	6	5	deficit	deficit	NOUN
ftr-494	6	6	will	will	AUX
ftr-494	6	7	increase	increase	VERB
ftr-494	6	8	unless	unless	SCONJ
ftr-494	6	9	new	new	ADJ
ftr-494	6	10	resources	resource	NOUN
ftr-494	6	11	are	be	AUX
ftr-494	6	12	found	find	VERB
ftr-494	6	13	to	to	PART
ftr-494	6	14	pay	pay	VERB
ftr-494	6	15	the	the	DET
ftr-494	6	16	costs	cost	NOUN
ftr-494	6	17	of	of	ADP
ftr-494	6	18	these	these	DET
ftr-494	6	19	programs	program	NOUN
ftr-494	6	20	and	and	CCONJ
ftr-494	6	21	unless	unless	SCONJ
ftr-494	6	22	acquisition	acquisition	NOUN
ftr-494	6	23	of	of	ADP
ftr-494	6	24	such	such	ADJ
ftr-494	6	25	resources	resource	NOUN
ftr-494	6	26	does	do	AUX
ftr-494	6	27	not	not	PART
ftr-494	6	28	significantly	significantly	ADV
ftr-494	6	29	impair	impair	VERB
ftr-494	6	30	the	the	DET
ftr-494	6	31	economic	economic	ADJ
ftr-494	6	32	recovery	recovery	NOUN
ftr-494	6	33	in	in	ADP
ftr-494	6	34	progress	progress	NOUN
ftr-494	6	35	.	.	PUNCT
ftr-494	7	1	indeed	indeed	ADV
ftr-494	7	2	,	,	PUNCT
ftr-494	7	3	the	the	DET
ftr-494	7	4	current	current	ADJ
ftr-494	7	5	economic	economic	ADJ
ftr-494	7	6	recovery	recovery	NOUN
ftr-494	7	7	can	can	AUX
ftr-494	7	8	,	,	PUNCT
ftr-494	7	9	on	on	ADP
ftr-494	7	10	its	its	PRON
ftr-494	7	11	own	own	ADJ
ftr-494	7	12	,	,	PUNCT
ftr-494	7	13	deliver	deliver	VERB
ftr-494	7	14	significant	significant	ADJ
ftr-494	7	15	dividends	dividend	NOUN
ftr-494	7	16	.	.	PUNCT
ftr-494	8	1	nevertheless	nevertheless	ADV
ftr-494	8	2	,	,	PUNCT
ftr-494	8	3	the	the	DET
ftr-494	8	4	search	search	NOUN
ftr-494	8	5	for	for	ADP
ftr-494	8	6	resources	resource	NOUN
ftr-494	8	7	will	will	AUX
ftr-494	8	8	be	be	AUX
ftr-494	8	9	one	one	NUM
ftr-494	8	10	of	of	ADP
ftr-494	8	11	the	the	DET
ftr-494	8	12	more	more	ADV
ftr-494	8	13	consuming	consuming	ADJ
ftr-494	8	14	and	and	CCONJ
ftr-494	8	15	politically	politically	ADV
ftr-494	8	16	sensitive	sensitive	ADJ
ftr-494	8	17	issues	issue	NOUN
ftr-494	8	18	facing	face	VERB
ftr-494	8	19	president	president	PROPN
ftr-494	8	20	clinton	clinton	PROPN
ftr-494	8	21	.	.	PUNCT
ftr-494	9	1	the	the	DET
ftr-494	9	2	new	new	ADJ
ftr-494	9	3	resources	resource	NOUN
ftr-494	9	4	may	may	AUX
ftr-494	9	5	be	be	AUX
ftr-494	9	6	generated	generate	VERB
ftr-494	9	7	by	by	ADP
ftr-494	9	8	any	any	PRON
ftr-494	9	9	of	of	ADP
ftr-494	9	10	the	the	DET
ftr-494	9	11	following	follow	VERB
ftr-494	9	12	items	item	NOUN
ftr-494	9	13	:	:	PUNCT
ftr-494	9	14	(	(	PUNCT
ftr-494	9	15	i	i	NOUN
ftr-494	9	16	)	)	PUNCT
ftr-494	9	17	a	a	DET
ftr-494	9	18	cut	cut	NOUN
ftr-494	9	19	in	in	ADP
ftr-494	9	20	government	government	NOUN
ftr-494	9	21	expenditures	expenditure	NOUN
ftr-494	9	22	,	,	PUNCT
ftr-494	9	23	including	include	VERB
ftr-494	9	24	mandatory	mandatory	ADJ
ftr-494	9	25	programs	program	NOUN
ftr-494	9	26	;	;	PUNCT
ftr-494	9	27	(	(	PUNCT
ftr-494	9	28	2	2	X
ftr-494	9	29	)	)	PUNCT
ftr-494	9	30	an	an	DET
ftr-494	9	31	economic	economic	ADJ
ftr-494	9	32	dividend	dividend	NOUN
ftr-494	9	33	generated	generate	VERB
ftr-494	9	34	*	*	PUNCT
ftr-494	9	35	professor	professor	NOUN
ftr-494	9	36	of	of	ADP
ftr-494	9	37	law	law	NOUN
ftr-494	9	38	,	,	PUNCT
ftr-494	9	39	university	university	PROPN
ftr-494	9	40	of	of	ADP
ftr-494	9	41	toledo	toledo	PROPN
ftr-494	9	42	;	;	PUNCT
ftr-494	9	43	university	university	PROPN
ftr-494	9	44	of	of	ADP
ftr-494	9	45	scranton	scranton	PROPN
ftr-494	9	46	,	,	PUNCT
ftr-494	9	47	b.s	b.s	PROPN
ftr-494	9	48	.	.	PROPN
ftr-494	9	49	1960	1960	NUM
ftr-494	9	50	.	.	PUNCT
ftr-494	10	1	catholic	catholic	PROPN
ftr-494	10	2	university	university	PROPN
ftr-494	10	3	of	of	ADP
ftr-494	10	4	america	america	PROPN
ftr-494	10	5	,	,	PUNCT
ftr-494	10	6	j.d	j.d	PROPN
ftr-494	10	7	.	.	PROPN
ftr-494	10	8	1963	1963	NUM
ftr-494	10	9	,	,	PUNCT
ftr-494	10	10	george	george	PROPN
ftr-494	10	11	washington	washington	PROPN
ftr-494	10	12	university	university	PROPN
ftr-494	10	13	,	,	PUNCT
ftr-494	10	14	ll.m	ll.m	ADV
ftr-494	10	15	.	.	PUNCT
ftr-494	11	1	1966	1966	NUM
ftr-494	11	2	.	.	PUNCT
ftr-494	12	1	1	1	NUM
ftr-494	12	2	would	would	AUX
ftr-494	12	3	like	like	VERB
ftr-494	12	4	to	to	PART
ftr-494	12	5	express	express	VERB
ftr-494	12	6	my	my	PRON
ftr-494	12	7	appreciation	appreciation	NOUN
ftr-494	12	8	for	for	ADP
ftr-494	12	9	the	the	DET
ftr-494	12	10	exceptional	exceptional	ADJ
ftr-494	12	11	research	research	NOUN
ftr-494	12	12	assistance	assistance	NOUN
ftr-494	12	13	provided	provide	VERB
ftr-494	12	14	by	by	ADP
ftr-494	12	15	mark	mark	PROPN
ftr-494	12	16	j.	j.	PROPN
ftr-494	12	17	dinsmore	dinsmore	PROPN
ftr-494	12	18	,	,	PUNCT
ftr-494	12	19	j.d	j.d	PROPN
ftr-494	12	20	.	.	PROPN
ftr-494	12	21	1994	1994	NUM
ftr-494	12	22	,	,	PUNCT
ftr-494	12	23	and	and	CCONJ
ftr-494	12	24	the	the	DET
ftr-494	12	25	generous	generous	ADJ
ftr-494	12	26	administrative	administrative	ADJ
ftr-494	12	27	support	support	NOUN
ftr-494	12	28	provided	provide	VERB
ftr-494	12	29	by	by	ADP
ftr-494	12	30	ms	ms	PROPN
ftr-494	12	31	.	.	PROPN
ftr-494	12	32	peggye	peggye	PROPN
ftr-494	12	33	cummings	cummings	PROPN
ftr-494	12	34	.	.	PUNCT
ftr-494	13	1	1	1	X
ftr-494	13	2	.	.	X
ftr-494	13	3	see	see	VERB
ftr-494	13	4	president	president	PROPN
ftr-494	13	5	william	william	PROPN
ftr-494	13	6	j.	j.	PROPN
ftr-494	13	7	clinton	clinton	PROPN
ftr-494	13	8	,	,	PUNCT
ftr-494	13	9	inaugural	inaugural	ADJ
ftr-494	13	10	address	address	NOUN
ftr-494	13	11	(	(	PUNCT
ftr-494	13	12	jan	jan	PROPN
ftr-494	13	13	.	.	PROPN
ftr-494	13	14	20	20	NUM
ftr-494	13	15	,	,	PUNCT
ftr-494	13	16	1993	1993	NUM
ftr-494	13	17	)	)	PUNCT
ftr-494	13	18	.	.	PUNCT
ftr-494	14	1	in	in	ADP
ftr-494	14	2	29	29	NUM
ftr-494	14	3	wkly	wkly	ADJ
ftr-494	14	4	.	.	PUNCT
ftr-494	15	1	compilation	compilation	NOUN
ftr-494	15	2	of	of	ADP
ftr-494	15	3	presidential	presidential	ADJ
ftr-494	15	4	documents	document	NOUN
ftr-494	15	5	,	,	PUNCT
ftr-494	15	6	75	75	NUM
ftr-494	15	7	-	-	SYM
ftr-494	15	8	77	77	NUM
ftr-494	15	9	(	(	PUNCT
ftr-494	15	10	jan	jan	PROPN
ftr-494	15	11	.	.	PROPN
ftr-494	15	12	25	25	NUM
ftr-494	15	13	,	,	PUNCT
ftr-494	15	14	1993	1993	NUM
ftr-494	15	15	)	)	PUNCT
ftr-494	15	16	.	.	PUNCT
ftr-494	16	1	florida	florida	PROPN
ftr-494	16	2	tax	tax	PROPN
ftr-494	16	3	review	review	NOUN
ftr-494	16	4	through	through	ADP
ftr-494	16	5	restructuring	restructuring	NOUN
ftr-494	16	6	of	of	ADP
ftr-494	16	7	the	the	DET
ftr-494	16	8	health	health	NOUN
ftr-494	16	9	delivery	delivery	NOUN
ftr-494	16	10	system;2	system;2	VERB
ftr-494	16	11	and	and	CCONJ
ftr-494	16	12	(	(	PUNCT
ftr-494	16	13	3	3	X
ftr-494	16	14	)	)	PUNCT
ftr-494	16	15	an	an	DET
ftr-494	16	16	increase	increase	NOUN
ftr-494	16	17	in	in	ADP
ftr-494	16	18	tax	tax	NOUN
ftr-494	16	19	revenues	revenue	NOUN
ftr-494	16	20	.	.	PUNCT
ftr-494	17	1	notwithstanding	notwithstanding	SCONJ
ftr-494	17	2	the	the	DET
ftr-494	17	3	anticipated	anticipate	VERB
ftr-494	17	4	economic	economic	ADJ
ftr-494	17	5	dividend	dividend	NOUN
ftr-494	17	6	to	to	PART
ftr-494	17	7	be	be	AUX
ftr-494	17	8	generated	generate	VERB
ftr-494	17	9	from	from	ADP
ftr-494	17	10	the	the	DET
ftr-494	17	11	restructuring	restructuring	NOUN
ftr-494	17	12	of	of	ADP
ftr-494	17	13	a	a	DET
ftr-494	17	14	health	health	NOUN
ftr-494	17	15	delivery	delivery	NOUN
ftr-494	17	16	system	system	NOUN
ftr-494	17	17	,	,	PUNCT
ftr-494	17	18	it	it	PRON
ftr-494	17	19	is	be	AUX
ftr-494	17	20	likely	likely	ADJ
ftr-494	17	21	that	that	SCONJ
ftr-494	17	22	only	only	ADJ
ftr-494	17	23	cuts	cut	NOUN
ftr-494	17	24	in	in	ADP
ftr-494	17	25	federal	federal	ADJ
ftr-494	17	26	expenditures	expenditure	NOUN
ftr-494	17	27	coupled	couple	VERB
ftr-494	17	28	with	with	ADP
ftr-494	17	29	increased	increase	VERB
ftr-494	17	30	tax	tax	NOUN
ftr-494	17	31	revenues	revenue	NOUN
ftr-494	17	32	will	will	AUX
ftr-494	17	33	provide	provide	VERB
ftr-494	17	34	the	the	DET
ftr-494	17	35	funds	fund	NOUN
ftr-494	17	36	necessary	necessary	ADJ
ftr-494	17	37	to	to	PART
ftr-494	17	38	attain	attain	VERB
ftr-494	17	39	and	and	CCONJ
ftr-494	17	40	sustain	sustain	VERB
ftr-494	17	41	president	president	PROPN
ftr-494	17	42	clinton	clinton	PROPN
ftr-494	17	43	's	's	PART
ftr-494	17	44	goals	goal	NOUN
ftr-494	17	45	as	as	SCONJ
ftr-494	17	46	laid	lay	VERB
ftr-494	17	47	out	out	ADP
ftr-494	17	48	in	in	ADP
ftr-494	17	49	his	his	PRON
ftr-494	17	50	state	state	NOUN
ftr-494	17	51	of	of	ADP
ftr-494	17	52	the	the	DET
ftr-494	17	53	union	union	NOUN
ftr-494	17	54	address	address	NOUN
ftr-494	17	55	.	.	PUNCT
ftr-494	18	1	the	the	DET
ftr-494	18	2	normal	normal	ADJ
ftr-494	18	3	political	political	ADJ
ftr-494	18	4	jousting	jousting	NOUN
ftr-494	18	5	conducted	conduct	VERB
ftr-494	18	6	during	during	ADP
ftr-494	18	7	the	the	DET
ftr-494	18	8	presidential	presidential	ADJ
ftr-494	18	9	campaign	campaign	NOUN
ftr-494	18	10	-	-	PUNCT
ftr-494	18	11	i.e.	i.e.	X
ftr-494	18	12	,	,	PUNCT
ftr-494	18	13	do	do	AUX
ftr-494	18	14	the	the	DET
ftr-494	18	15	numbers	number	NOUN
ftr-494	18	16	add	add	VERB
ftr-494	18	17	up	up	ADP
ftr-494	18	18	--	--	PUNCT
ftr-494	18	19	is	be	AUX
ftr-494	18	20	now	now	ADV
ftr-494	18	21	irrelevant	irrelevant	ADJ
ftr-494	18	22	to	to	ADP
ftr-494	18	23	the	the	DET
ftr-494	18	24	more	more	ADV
ftr-494	18	25	pressing	pressing	ADJ
ftr-494	18	26	search	search	NOUN
ftr-494	18	27	for	for	ADP
ftr-494	18	28	new	new	ADJ
ftr-494	18	29	resources	resource	NOUN
ftr-494	18	30	in	in	ADP
ftr-494	18	31	light	light	NOUN
ftr-494	18	32	of	of	ADP
ftr-494	18	33	the	the	DET
ftr-494	18	34	recently	recently	ADV
ftr-494	18	35	revised	revise	VERB
ftr-494	18	36	report	report	NOUN
ftr-494	18	37	of	of	ADP
ftr-494	18	38	the	the	DET
ftr-494	18	39	office	office	NOUN
ftr-494	18	40	of	of	ADP
ftr-494	18	41	management	management	NOUN
ftr-494	18	42	and	and	CCONJ
ftr-494	18	43	budget	budget	NOUN
ftr-494	18	44	(	(	PUNCT
ftr-494	18	45	the	the	DET
ftr-494	18	46	"	"	PUNCT
ftr-494	18	47	omb	omb	NOUN
ftr-494	18	48	"	"	PUNCT
ftr-494	18	49	)	)	PUNCT
ftr-494	18	50	that	that	SCONJ
ftr-494	18	51	the	the	DET
ftr-494	18	52	deficits	deficit	NOUN
ftr-494	18	53	for	for	ADP
ftr-494	18	54	fiscal	fiscal	ADJ
ftr-494	18	55	year	year	NOUN
ftr-494	18	56	1994	1994	NUM
ftr-494	18	57	and	and	CCONJ
ftr-494	18	58	the	the	DET
ftr-494	18	59	out	out	ADJ
ftr-494	18	60	years	year	NOUN
ftr-494	18	61	are	be	AUX
ftr-494	18	62	greater	great	ADJ
ftr-494	18	63	than	than	ADP
ftr-494	18	64	the	the	DET
ftr-494	18	65	original	original	ADJ
ftr-494	18	66	estimates	estimate	NOUN
ftr-494	18	67	of	of	ADP
ftr-494	18	68	the	the	DET
ftr-494	18	69	bush	bush	PROPN
ftr-494	18	70	administration.4	administration.4	PROPN
ftr-494	18	71	apart	apart	ADV
ftr-494	18	72	from	from	ADP
ftr-494	18	73	the	the	DET
ftr-494	18	74	debate	debate	NOUN
ftr-494	18	75	as	as	ADP
ftr-494	18	76	to	to	ADP
ftr-494	18	77	whether	whether	SCONJ
ftr-494	18	78	the	the	DET
ftr-494	18	79	increase	increase	NOUN
ftr-494	18	80	in	in	ADP
ftr-494	18	81	the	the	DET
ftr-494	18	82	2	2	NUM
ftr-494	18	83	.	.	PUNCT
ftr-494	18	84	president	president	PROPN
ftr-494	18	85	william	william	PROPN
ftr-494	18	86	j.	j.	PROPN
ftr-494	18	87	clinton	clinton	PROPN
ftr-494	18	88	,	,	PUNCT
ftr-494	18	89	remarks	remark	VERB
ftr-494	18	90	on	on	ADP
ftr-494	18	91	health	health	NOUN
ftr-494	18	92	care	care	NOUN
ftr-494	18	93	reform	reform	NOUN
ftr-494	18	94	and	and	CCONJ
ftr-494	18	95	an	an	DET
ftr-494	18	96	exchange	exchange	NOUN
ftr-494	18	97	with	with	ADP
ftr-494	18	98	reporters	reporter	NOUN
ftr-494	18	99	(	(	PUNCT
ftr-494	18	100	jan	jan	PROPN
ftr-494	18	101	.	.	PROPN
ftr-494	18	102	25	25	NUM
ftr-494	18	103	,	,	PUNCT
ftr-494	18	104	1993	1993	NUM
ftr-494	18	105	)	)	PUNCT
ftr-494	18	106	,	,	PUNCT
ftr-494	18	107	in	in	ADP
ftr-494	18	108	29	29	NUM
ftr-494	18	109	wkly	wkly	ADJ
ftr-494	18	110	.	.	PUNCT
ftr-494	19	1	compilation	compilation	NOUN
ftr-494	19	2	of	of	ADP
ftr-494	19	3	presidential	presidential	ADJ
ftr-494	19	4	documents	document	NOUN
ftr-494	19	5	,	,	PUNCT
ftr-494	19	6	96	96	NUM
ftr-494	19	7	-	-	SYM
ftr-494	19	8	98	98	NUM
ftr-494	19	9	(	(	PUNCT
ftr-494	19	10	feb	feb	X
ftr-494	19	11	.	.	PROPN
ftr-494	19	12	1	1	NUM
ftr-494	19	13	,	,	PUNCT
ftr-494	19	14	1993	1993	NUM
ftr-494	19	15	)	)	PUNCT
ftr-494	19	16	.	.	PUNCT
ftr-494	20	1	president	president	PROPN
ftr-494	20	2	clinton	clinton	PROPN
ftr-494	20	3	has	have	AUX
ftr-494	20	4	consistently	consistently	ADV
ftr-494	20	5	expressed	express	VERB
ftr-494	20	6	the	the	DET
ftr-494	20	7	view	view	NOUN
ftr-494	20	8	that	that	SCONJ
ftr-494	20	9	universal	universal	ADJ
ftr-494	20	10	health	health	NOUN
ftr-494	20	11	insurance	insurance	NOUN
ftr-494	20	12	can	can	AUX
ftr-494	20	13	be	be	AUX
ftr-494	20	14	provided	provide	VERB
ftr-494	20	15	without	without	ADP
ftr-494	20	16	incurring	incur	VERB
ftr-494	20	17	increased	increase	VERB
ftr-494	20	18	costs	cost	NOUN
ftr-494	20	19	.	.	PUNCT
ftr-494	21	1	in	in	ADP
ftr-494	21	2	responding	respond	VERB
ftr-494	21	3	to	to	ADP
ftr-494	21	4	a	a	DET
ftr-494	21	5	question	question	NOUN
ftr-494	21	6	of	of	ADP
ftr-494	21	7	whether	whether	SCONJ
ftr-494	21	8	universal	universal	ADJ
ftr-494	21	9	health	health	NOUN
ftr-494	21	10	coverage	coverage	NOUN
ftr-494	21	11	will	will	AUX
ftr-494	21	12	increase	increase	VERB
ftr-494	21	13	deficits	deficit	NOUN
ftr-494	21	14	,	,	PUNCT
ftr-494	21	15	president	president	PROPN
ftr-494	21	16	clinton	clinton	PROPN
ftr-494	21	17	stated	state	VERB
ftr-494	21	18	,	,	PUNCT
ftr-494	21	19	in	in	ADP
ftr-494	21	20	part	part	NOUN
ftr-494	21	21	,	,	PUNCT
ftr-494	21	22	the	the	DET
ftr-494	21	23	following	follow	VERB
ftr-494	21	24	:	:	PUNCT
ftr-494	21	25	so	so	ADV
ftr-494	21	26	the	the	DET
ftr-494	21	27	answer	answer	NOUN
ftr-494	21	28	to	to	ADP
ftr-494	21	29	your	your	PRON
ftr-494	21	30	question	question	NOUN
ftr-494	21	31	is	be	AUX
ftr-494	21	32	,	,	PUNCT
ftr-494	21	33	in	in	ADP
ftr-494	21	34	my	my	PRON
ftr-494	21	35	judgment	judgment	NOUN
ftr-494	21	36	,	,	PUNCT
ftr-494	21	37	if	if	SCONJ
ftr-494	21	38	we	we	PRON
ftr-494	21	39	do	do	VERB
ftr-494	21	40	this	this	PRON
ftr-494	21	41	right	right	ADV
ftr-494	21	42	over	over	ADP
ftr-494	21	43	the	the	DET
ftr-494	21	44	next	next	ADJ
ftr-494	21	45	8	8	NUM
ftr-494	21	46	years	year	NOUN
ftr-494	21	47	,	,	PUNCT
ftr-494	21	48	you	you	PRON
ftr-494	21	49	're	be	AUX
ftr-494	21	50	going	go	VERB
ftr-494	21	51	to	to	PART
ftr-494	21	52	see	see	VERB
ftr-494	21	53	huge	huge	ADJ
ftr-494	21	54	savings	saving	NOUN
ftr-494	21	55	in	in	ADP
ftr-494	21	56	tax	tax	NOUN
ftr-494	21	57	dollars	dollar	NOUN
ftr-494	21	58	and	and	CCONJ
ftr-494	21	59	even	even	ADV
ftr-494	21	60	bigger	big	ADJ
ftr-494	21	61	savings	saving	NOUN
ftr-494	21	62	,	,	PUNCT
ftr-494	21	63	more	more	ADJ
ftr-494	21	64	than	than	ADP
ftr-494	21	65	twice	twice	DET
ftr-494	21	66	the	the	DET
ftr-494	21	67	savings	saving	NOUN
ftr-494	21	68	,	,	PUNCT
ftr-494	21	69	in	in	ADP
ftr-494	21	70	private	private	ADJ
ftr-494	21	71	dollars	dollar	NOUN
ftr-494	21	72	that	that	PRON
ftr-494	21	73	will	will	AUX
ftr-494	21	74	free	free	VERB
ftr-494	21	75	up	up	ADP
ftr-494	21	76	hundreds	hundred	NOUN
ftr-494	21	77	of	of	ADP
ftr-494	21	78	billions	billion	NOUN
ftr-494	21	79	of	of	ADP
ftr-494	21	80	dollars	dollar	NOUN
ftr-494	21	81	literally	literally	ADV
ftr-494	21	82	between	between	ADP
ftr-494	21	83	now	now	ADV
ftr-494	21	84	and	and	CCONJ
ftr-494	21	85	the	the	DET
ftr-494	21	86	end	end	NOUN
ftr-494	21	87	of	of	ADP
ftr-494	21	88	the	the	DET
ftr-494	21	89	decade	decade	NOUN
ftr-494	21	90	to	to	PART
ftr-494	21	91	reinvest	reinvest	VERB
ftr-494	21	92	in	in	ADP
ftr-494	21	93	economic	economic	ADJ
ftr-494	21	94	growth	growth	NOUN
ftr-494	21	95	and	and	CCONJ
ftr-494	21	96	opportunity	opportunity	NOUN
ftr-494	21	97	.	.	PUNCT
ftr-494	22	1	in	in	ADP
ftr-494	22	2	the	the	DET
ftr-494	22	3	short	short	ADJ
ftr-494	22	4	run	run	NOUN
ftr-494	22	5	,	,	PUNCT
ftr-494	22	6	our	our	PRON
ftr-494	22	7	tough	tough	ADJ
ftr-494	22	8	call	call	NOUN
ftr-494	22	9	will	will	AUX
ftr-494	22	10	be	be	AUX
ftr-494	22	11	how	how	SCONJ
ftr-494	22	12	do	do	AUX
ftr-494	22	13	you	you	PRON
ftr-494	22	14	take	take	VERB
ftr-494	22	15	savings	saving	NOUN
ftr-494	22	16	and	and	CCONJ
ftr-494	22	17	phase	phase	NOUN
ftr-494	22	18	in	in	ADP
ftr-494	22	19	universal	universal	ADJ
ftr-494	22	20	coverage	coverage	NOUN
ftr-494	22	21	.	.	PUNCT
ftr-494	23	1	or	or	CCONJ
ftr-494	23	2	should	should	AUX
ftr-494	23	3	there	there	PRON
ftr-494	23	4	be	be	AUX
ftr-494	23	5	some	some	DET
ftr-494	23	6	other	other	ADJ
ftr-494	23	7	way	way	NOUN
ftr-494	23	8	to	to	PART
ftr-494	23	9	pay	pay	VERB
ftr-494	23	10	for	for	ADP
ftr-494	23	11	that	that	PRON
ftr-494	23	12	?	?	PUNCT
ftr-494	24	1	we	we	PRON
ftr-494	24	2	've	have	AUX
ftr-494	24	3	got	get	VERB
ftr-494	24	4	some	some	DET
ftr-494	24	5	short	short	ADJ
ftr-494	24	6	-	-	PUNCT
ftr-494	24	7	term	term	NOUN
ftr-494	24	8	calls	call	NOUN
ftr-494	24	9	to	to	PART
ftr-494	24	10	make	make	VERB
ftr-494	24	11	.	.	PUNCT
ftr-494	25	1	but	but	CCONJ
ftr-494	25	2	there	there	PRON
ftr-494	25	3	's	be	VERB
ftr-494	25	4	no	no	DET
ftr-494	25	5	question	question	NOUN
ftr-494	25	6	that	that	SCONJ
ftr-494	25	7	in	in	ADP
ftr-494	25	8	the	the	DET
ftr-494	25	9	median	median	ADJ
ftr-494	25	10	term	term	NOUN
ftr-494	25	11	,	,	PUNCT
ftr-494	25	12	5	5	NUM
ftr-494	25	13	to	to	PART
ftr-494	25	14	8	8	NUM
ftr-494	25	15	years	year	NOUN
ftr-494	25	16	,	,	PUNCT
ftr-494	25	17	you	you	PRON
ftr-494	25	18	're	be	AUX
ftr-494	25	19	looking	look	VERB
ftr-494	25	20	at	at	ADP
ftr-494	25	21	massive	massive	ADJ
ftr-494	25	22	savings	saving	NOUN
ftr-494	25	23	with	with	ADP
ftr-494	25	24	universal	universal	ADJ
ftr-494	25	25	coverage	coverage	NOUN
ftr-494	25	26	in	in	ADP
ftr-494	25	27	both	both	DET
ftr-494	25	28	tax	tax	NOUN
ftr-494	25	29	dollars	dollar	NOUN
ftr-494	25	30	and	and	CCONJ
ftr-494	25	31	private	private	ADJ
ftr-494	25	32	sector	sector	NOUN
ftr-494	25	33	dollars	dollar	NOUN
ftr-494	25	34	if	if	SCONJ
ftr-494	25	35	we	we	PRON
ftr-494	25	36	do	do	VERB
ftr-494	25	37	it	it	PRON
ftr-494	25	38	right	right	ADJ
ftr-494	25	39	.	.	PUNCT
ftr-494	26	1	i	i	PRON
ftr-494	26	2	d.	d.	PROPN
ftr-494	26	3	at	at	ADP
ftr-494	26	4	97	97	NUM
ftr-494	26	5	-	-	SYM
ftr-494	26	6	98	98	NUM
ftr-494	26	7	.	.	PUNCT
ftr-494	27	1	obviously	obviously	ADV
ftr-494	27	2	,	,	PUNCT
ftr-494	27	3	president	president	PROPN
ftr-494	27	4	clinton	clinton	PROPN
ftr-494	27	5	is	be	AUX
ftr-494	27	6	aware	aware	ADJ
ftr-494	27	7	that	that	SCONJ
ftr-494	27	8	,	,	PUNCT
ftr-494	27	9	during	during	ADP
ftr-494	27	10	the	the	DET
ftr-494	27	11	short	short	ADJ
ftr-494	27	12	term	term	NOUN
ftr-494	27	13	,	,	PUNCT
ftr-494	27	14	universal	universal	ADJ
ftr-494	27	15	health	health	NOUN
ftr-494	27	16	care	care	NOUN
ftr-494	27	17	will	will	AUX
ftr-494	27	18	impose	impose	VERB
ftr-494	27	19	very	very	ADV
ftr-494	27	20	substantial	substantial	ADJ
ftr-494	27	21	increases	increase	NOUN
ftr-494	27	22	in	in	ADP
ftr-494	27	23	costs	cost	NOUN
ftr-494	27	24	if	if	SCONJ
ftr-494	27	25	such	such	ADJ
ftr-494	27	26	health	health	NOUN
ftr-494	27	27	protection	protection	NOUN
ftr-494	27	28	is	be	AUX
ftr-494	27	29	provided	provide	VERB
ftr-494	27	30	.	.	PUNCT
ftr-494	28	1	a	a	DET
ftr-494	28	2	memorandum	memorandum	NOUN
ftr-494	28	3	on	on	ADP
ftr-494	28	4	health	health	NOUN
ftr-494	28	5	care	care	NOUN
ftr-494	28	6	costs	cost	NOUN
ftr-494	28	7	,	,	PUNCT
ftr-494	28	8	written	write	VERB
ftr-494	28	9	by	by	ADP
ftr-494	28	10	white	white	PROPN
ftr-494	28	11	house	house	PROPN
ftr-494	28	12	advisor	advisor	PROPN
ftr-494	28	13	ira	ira	PROPN
ftr-494	28	14	magaziner	magaziner	NOUN
ftr-494	28	15	to	to	ADP
ftr-494	28	16	health	health	NOUN
ftr-494	28	17	care	care	NOUN
ftr-494	28	18	task	task	PROPN
ftr-494	28	19	force	force	PROPN
ftr-494	28	20	leader	leader	PROPN
ftr-494	28	21	hillary	hillary	PROPN
ftr-494	28	22	rodham	rodham	PROPN
ftr-494	28	23	clinton	clinton	PROPN
ftr-494	28	24	,	,	PUNCT
ftr-494	28	25	estimated	estimate	VERB
ftr-494	28	26	that	that	SCONJ
ftr-494	28	27	the	the	DET
ftr-494	28	28	annual	annual	ADJ
ftr-494	28	29	additional	additional	ADJ
ftr-494	28	30	cost	cost	NOUN
ftr-494	28	31	for	for	ADP
ftr-494	28	32	universal	universal	ADJ
ftr-494	28	33	health	health	NOUN
ftr-494	28	34	care	care	NOUN
ftr-494	28	35	coverage	coverage	NOUN
ftr-494	28	36	might	might	AUX
ftr-494	28	37	run	run	VERB
ftr-494	28	38	between	between	ADP
ftr-494	28	39	$	$	SYM
ftr-494	28	40	30	30	NUM
ftr-494	28	41	billion	billion	NUM
ftr-494	28	42	and	and	CCONJ
ftr-494	28	43	$	$	SYM
ftr-494	28	44	90	90	NUM
ftr-494	28	45	billion	billion	NUM
ftr-494	28	46	a	a	DET
ftr-494	28	47	year	year	NOUN
ftr-494	28	48	by	by	ADP
ftr-494	28	49	1997	1997	NUM
ftr-494	28	50	.	.	PUNCT
ftr-494	29	1	see	see	VERB
ftr-494	29	2	priscilla	priscilla	PROPN
ftr-494	29	3	painton	painton	PROPN
ftr-494	29	4	,	,	PUNCT
ftr-494	29	5	the	the	DET
ftr-494	29	6	next	next	ADJ
ftr-494	29	7	dose	dose	NOUN
ftr-494	29	8	of	of	ADP
ftr-494	29	9	medicine	medicine	NOUN
ftr-494	29	10	,	,	PUNCT
ftr-494	29	11	time	time	NOUN
ftr-494	29	12	,	,	PUNCT
ftr-494	29	13	mar	mar	PROPN
ftr-494	29	14	.	.	PROPN
ftr-494	29	15	1	1	NUM
ftr-494	29	16	,	,	PUNCT
ftr-494	29	17	1993	1993	NUM
ftr-494	29	18	,	,	PUNCT
ftr-494	29	19	at	at	ADP
ftr-494	29	20	28	28	NUM
ftr-494	29	21	.	.	PUNCT
ftr-494	30	1	this	this	DET
ftr-494	30	2	highly	highly	ADV
ftr-494	30	3	confidential	confidential	ADJ
ftr-494	30	4	memorandum	memorandum	NOUN
ftr-494	30	5	was	be	AUX
ftr-494	30	6	leaked	leak	VERB
ftr-494	30	7	to	to	ADP
ftr-494	30	8	the	the	DET
ftr-494	30	9	wall	wall	PROPN
ftr-494	30	10	street	street	PROPN
ftr-494	30	11	journal	journal	PROPN
ftr-494	30	12	.	.	PUNCT
ftr-494	31	1	i	i	PRON
ftr-494	31	2	d.	d.	PROPN
ftr-494	31	3	3	3	X
ftr-494	31	4	.	.	PUNCT
ftr-494	32	1	see	see	VERB
ftr-494	32	2	president	president	PROPN
ftr-494	32	3	william	william	PROPN
ftr-494	32	4	j.	j.	PROPN
ftr-494	32	5	clinton	clinton	PROPN
ftr-494	32	6	,	,	PUNCT
ftr-494	32	7	state	state	NOUN
ftr-494	32	8	of	of	ADP
ftr-494	32	9	the	the	DET
ftr-494	32	10	union	union	NOUN
ftr-494	32	11	address	address	NOUN
ftr-494	32	12	(	(	PUNCT
ftr-494	32	13	feb	feb	PROPN
ftr-494	32	14	.	.	PROPN
ftr-494	32	15	17	17	NUM
ftr-494	32	16	,	,	PUNCT
ftr-494	32	17	1993	1993	NUM
ftr-494	32	18	)	)	PUNCT
ftr-494	32	19	,	,	PUNCT
ftr-494	32	20	in	in	ADP
ftr-494	32	21	n.y	n.y	PROPN
ftr-494	32	22	.	.	PROPN
ftr-494	32	23	times	times	PROPN
ftr-494	32	24	,	,	PUNCT
ftr-494	32	25	feb	feb	PROPN
ftr-494	32	26	.	.	PROPN
ftr-494	32	27	18	18	NUM
ftr-494	32	28	,	,	PUNCT
ftr-494	32	29	1993	1993	NUM
ftr-494	32	30	,	,	PUNCT
ftr-494	32	31	at	at	ADP
ftr-494	32	32	a20	a20	NOUN
ftr-494	32	33	;	;	PUNCT
ftr-494	32	34	see	see	VERB
ftr-494	32	35	also	also	ADV
ftr-494	32	36	discussion	discussion	NOUN
ftr-494	32	37	infra	infra	NOUN
ftr-494	32	38	text	text	NOUN
ftr-494	32	39	accompanying	accompanying	ADJ
ftr-494	32	40	notes	note	NOUN
ftr-494	32	41	8	8	NUM
ftr-494	32	42	-	-	SYM
ftr-494	32	43	9	9	NUM
ftr-494	32	44	.	.	PUNCT
ftr-494	33	1	recently	recently	ADV
ftr-494	33	2	,	,	PUNCT
ftr-494	33	3	president	president	PROPN
ftr-494	33	4	clinton	clinton	PROPN
ftr-494	33	5	personally	personally	ADV
ftr-494	33	6	acknowledged	acknowledge	VERB
ftr-494	33	7	that	that	SCONJ
ftr-494	33	8	universal	universal	ADJ
ftr-494	33	9	health	health	NOUN
ftr-494	33	10	care	care	NOUN
ftr-494	33	11	coverage	coverage	NOUN
ftr-494	33	12	would	would	AUX
ftr-494	33	13	generate	generate	VERB
ftr-494	33	14	the	the	DET
ftr-494	33	15	need	need	NOUN
ftr-494	33	16	for	for	ADP
ftr-494	33	17	more	more	ADJ
ftr-494	33	18	revenues	revenue	NOUN
ftr-494	33	19	and	and	CCONJ
ftr-494	33	20	discussed	discuss	VERB
ftr-494	33	21	the	the	DET
ftr-494	33	22	possibility	possibility	NOUN
ftr-494	33	23	of	of	ADP
ftr-494	33	24	increased	increase	VERB
ftr-494	33	25	federal	federal	ADJ
ftr-494	33	26	taxes	taxis	NOUN
ftr-494	33	27	on	on	ADP
ftr-494	33	28	tobacco	tobacco	NOUN
ftr-494	33	29	as	as	ADP
ftr-494	33	30	a	a	DET
ftr-494	33	31	means	means	NOUN
ftr-494	33	32	of	of	ADP
ftr-494	33	33	meeting	meet	VERB
ftr-494	33	34	some	some	PRON
ftr-494	33	35	of	of	ADP
ftr-494	33	36	these	these	DET
ftr-494	33	37	revenue	revenue	NOUN
ftr-494	33	38	demands	demand	NOUN
ftr-494	33	39	.	.	PUNCT
ftr-494	34	1	see	see	VERB
ftr-494	34	2	michael	michael	PROPN
ftr-494	34	3	k.	k.	PROPN
ftr-494	34	4	frisby	frisby	PROPN
ftr-494	34	5	,	,	PUNCT
ftr-494	34	6	clinton	clinton	PROPN
ftr-494	34	7	signals	signal	VERB
ftr-494	34	8	new	new	ADJ
ftr-494	34	9	tax	tax	NOUN
ftr-494	34	10	on	on	ADP
ftr-494	34	11	cigarettes	cigarette	NOUN
ftr-494	34	12	,	,	PUNCT
ftr-494	34	13	other	other	ADJ
ftr-494	34	14	items	item	NOUN
ftr-494	34	15	to	to	PART
ftr-494	34	16	finance	finance	VERB
ftr-494	34	17	health	health	NOUN
ftr-494	34	18	program	program	NOUN
ftr-494	34	19	,	,	PUNCT
ftr-494	34	20	wall	wall	PROPN
ftr-494	34	21	st	st	PROPN
ftr-494	34	22	.	.	PROPN
ftr-494	34	23	j.	j.	PROPN
ftr-494	34	24	,	,	PUNCT
ftr-494	34	25	feb	feb	PROPN
ftr-494	34	26	.	.	PROPN
ftr-494	34	27	26	26	NUM
ftr-494	34	28	,	,	PUNCT
ftr-494	34	29	1993	1993	NUM
ftr-494	34	30	,	,	PUNCT
ftr-494	34	31	at	at	ADP
ftr-494	34	32	a3	a3	NOUN
ftr-494	34	33	.	.	PUNCT
ftr-494	35	1	thus	thus	ADV
ftr-494	35	2	,	,	PUNCT
ftr-494	35	3	the	the	DET
ftr-494	35	4	basic	basic	ADJ
ftr-494	35	5	choice	choice	NOUN
ftr-494	35	6	is	be	AUX
ftr-494	35	7	between	between	ADP
ftr-494	35	8	cutting	cut	VERB
ftr-494	35	9	federal	federal	ADJ
ftr-494	35	10	expenditures	expenditure	NOUN
ftr-494	35	11	or	or	CCONJ
ftr-494	35	12	raising	raise	VERB
ftr-494	35	13	taxes	taxis	NOUN
ftr-494	35	14	;	;	PUNCT
ftr-494	35	15	as	as	ADP
ftr-494	35	16	between	between	ADP
ftr-494	35	17	those	those	DET
ftr-494	35	18	options	option	NOUN
ftr-494	35	19	,	,	PUNCT
ftr-494	35	20	raising	raise	VERB
ftr-494	35	21	taxes	taxis	NOUN
ftr-494	35	22	may	may	AUX
ftr-494	35	23	be	be	AUX
ftr-494	35	24	the	the	DET
ftr-494	35	25	easier	easy	ADJ
ftr-494	35	26	political	political	ADJ
ftr-494	35	27	choice	choice	NOUN
ftr-494	35	28	.	.	PUNCT
ftr-494	36	1	4	4	X
ftr-494	36	2	.	.	X
ftr-494	36	3	office	office	NOUN
ftr-494	36	4	of	of	ADP
ftr-494	36	5	management	management	NOUN
ftr-494	36	6	and	and	CCONJ
ftr-494	36	7	budget	budget	NOUN
ftr-494	36	8	,	,	PUNCT
ftr-494	36	9	budget	budget	NOUN
ftr-494	36	10	baselines	baseline	NOUN
ftr-494	36	11	,	,	PUNCT
ftr-494	36	12	historical	historical	ADJ
ftr-494	36	13	data	datum	NOUN
ftr-494	36	14	,	,	PUNCT
ftr-494	36	15	and	and	CCONJ
ftr-494	36	16	alternatives	alternative	NOUN
ftr-494	36	17	for	for	ADP
ftr-494	36	18	the	the	DET
ftr-494	36	19	future	future	ADJ
ftr-494	36	20	32	32	NUM
ftr-494	36	21	-	-	SYM
ftr-494	36	22	37	37	NUM
ftr-494	36	23	(	(	PUNCT
ftr-494	36	24	january	january	PROPN
ftr-494	36	25	,	,	PUNCT
ftr-494	36	26	1993	1993	NUM
ftr-494	36	27	)	)	PUNCT
ftr-494	36	28	.	.	PUNCT
ftr-494	37	1	see	see	VERB
ftr-494	37	2	also	also	ADV
ftr-494	37	3	office	office	NOUN
ftr-494	37	4	of	of	ADP
ftr-494	37	5	management	management	NOUN
ftr-494	37	6	and	and	CCONJ
ftr-494	37	7	budget	budget	NOUN
ftr-494	37	8	,	,	PUNCT
ftr-494	37	9	[	[	X
ftr-494	37	10	vol	vol	NOUN
ftr-494	37	11	1:5	1:5	NUM
ftr-494	37	12	tax	tax	NOUN
ftr-494	37	13	anmestv	anmestv	NOUN
ftr-494	37	14	:	:	PUNCT
ftr-494	37	15	an	an	DET
ftr-494	37	16	old	old	ADJ
ftr-494	37	17	debate	debate	NOUN
ftr-494	37	18	estimate	estimate	NOUN
ftr-494	37	19	of	of	ADP
ftr-494	37	20	deficits	deficit	NOUN
ftr-494	37	21	was	be	AUX
ftr-494	37	22	a	a	DET
ftr-494	37	23	true	true	ADJ
ftr-494	37	24	"	"	PUNCT
ftr-494	37	25	surprise	surprise	NOUN
ftr-494	37	26	,	,	PUNCT
ftr-494	37	27	"	"	PUNCT
ftr-494	37	28	5	5	NUM
ftr-494	37	29	the	the	DET
ftr-494	37	30	expectation	expectation	NOUN
ftr-494	37	31	of	of	ADP
ftr-494	37	32	greatly	greatly	ADV
ftr-494	37	33	increased	increase	VERB
ftr-494	37	34	deficits	deficit	NOUN
ftr-494	37	35	approaching	approach	VERB
ftr-494	37	36	$	$	SYM
ftr-494	37	37	50	50	NUM
ftr-494	37	38	billion	billion	NUM
ftr-494	37	39	a	a	DET
ftr-494	37	40	year	year	NOUN
ftr-494	37	41	,	,	PUNCT
ftr-494	37	42	over	over	ADV
ftr-494	37	43	and	and	CCONJ
ftr-494	37	44	above	above	ADP
ftr-494	37	45	the	the	DET
ftr-494	37	46	previously	previously	ADV
ftr-494	37	47	projected	project	VERB
ftr-494	37	48	figures	figure	NOUN
ftr-494	37	49	for	for	ADP
ftr-494	37	50	the	the	DET
ftr-494	37	51	out	out	ADJ
ftr-494	37	52	years	year	NOUN
ftr-494	37	53	,	,	PUNCT
ftr-494	37	54	has	have	AUX
ftr-494	37	55	been	be	AUX
ftr-494	37	56	accepted	accept	VERB
ftr-494	37	57	as	as	ADP
ftr-494	37	58	reasonably	reasonably	ADV
ftr-494	37	59	accurate	accurate	ADJ
ftr-494	37	60	for	for	ADP
ftr-494	37	61	present	present	ADJ
ftr-494	37	62	planning	planning	NOUN
ftr-494	37	63	purposes	purpose	NOUN
ftr-494	37	64	by	by	ADP
ftr-494	37	65	both	both	CCONJ
ftr-494	37	66	the	the	DET
ftr-494	37	67	administration	administration	NOUN
ftr-494	37	68	and	and	CCONJ
ftr-494	37	69	congress	congress	PROPN
ftr-494	37	70	.	.	PUNCT
ftr-494	38	1	thus	thus	ADV
ftr-494	38	2	,	,	PUNCT
ftr-494	38	3	federal	federal	ADJ
ftr-494	38	4	deficits	deficit	NOUN
ftr-494	38	5	,	,	PUNCT
ftr-494	38	6	both	both	CCONJ
ftr-494	38	7	accumulated	accumulate	VERB
ftr-494	38	8	and	and	CCONJ
ftr-494	38	9	recently	recently	ADV
ftr-494	38	10	revised	revise	VERB
ftr-494	38	11	,	,	PUNCT
ftr-494	38	12	have	have	AUX
ftr-494	38	13	greatly	greatly	ADV
ftr-494	38	14	reduced	reduce	VERB
ftr-494	38	15	the	the	DET
ftr-494	38	16	administration	administration	NOUN
ftr-494	38	17	's	's	PART
ftr-494	38	18	discretionary	discretionary	ADJ
ftr-494	38	19	choices	choice	NOUN
ftr-494	38	20	with	with	ADP
ftr-494	38	21	respect	respect	NOUN
ftr-494	38	22	to	to	ADP
ftr-494	38	23	the	the	DET
ftr-494	38	24	design	design	NOUN
ftr-494	38	25	of	of	ADP
ftr-494	38	26	programs	program	NOUN
ftr-494	38	27	necessary	necessary	ADJ
ftr-494	38	28	to	to	PART
ftr-494	38	29	attain	attain	VERB
ftr-494	38	30	its	its	PRON
ftr-494	38	31	policy	policy	NOUN
ftr-494	38	32	objectives	objective	NOUN
ftr-494	38	33	.	.	PUNCT
ftr-494	39	1	this	this	PRON
ftr-494	39	2	is	be	AUX
ftr-494	39	3	particularly	particularly	ADV
ftr-494	39	4	true	true	ADJ
ftr-494	39	5	as	as	SCONJ
ftr-494	39	6	rhetoric	rhetoric	NOUN
ftr-494	39	7	gave	give	VERB
ftr-494	39	8	way	way	NOUN
ftr-494	39	9	to	to	ADP
ftr-494	39	10	the	the	DET
ftr-494	39	11	birth	birth	NOUN
ftr-494	39	12	of	of	ADP
ftr-494	39	13	specific	specific	ADJ
ftr-494	39	14	clinton	clinton	PROPN
ftr-494	39	15	prescriptions	prescription	NOUN
ftr-494	39	16	,	,	PUNCT
ftr-494	39	17	set	set	VERB
ftr-494	39	18	forth	forth	ADP
ftr-494	39	19	in	in	ADP
ftr-494	39	20	his	his	PRON
ftr-494	39	21	state	state	NOUN
ftr-494	39	22	of	of	ADP
ftr-494	39	23	the	the	DET
ftr-494	39	24	union	union	NOUN
ftr-494	39	25	address	address	NOUN
ftr-494	39	26	,	,	PUNCT
ftr-494	39	27	and	and	CCONJ
ftr-494	39	28	their	their	PRON
ftr-494	39	29	anticipated	anticipated	ADJ
ftr-494	39	30	enactment	enactment	NOUN
ftr-494	39	31	,	,	PUNCT
ftr-494	39	32	with	with	ADP
ftr-494	39	33	or	or	CCONJ
ftr-494	39	34	without	without	ADP
ftr-494	39	35	congressional	congressional	ADJ
ftr-494	39	36	modifications	modification	NOUN
ftr-494	39	37	.	.	PUNCT
ftr-494	40	1	because	because	SCONJ
ftr-494	40	2	of	of	ADP
ftr-494	40	3	the	the	DET
ftr-494	40	4	opportunity	opportunity	NOUN
ftr-494	40	5	for	for	ADP
ftr-494	40	6	budget	budget	NOUN
ftr-494	40	7	of	of	ADP
ftr-494	40	8	the	the	DET
ftr-494	40	9	united	united	PROPN
ftr-494	40	10	states	states	PROPN
ftr-494	40	11	government	government	NOUN
ftr-494	40	12	,	,	PUNCT
ftr-494	40	13	fiscal	fiscal	ADJ
ftr-494	40	14	year	year	NOUN
ftr-494	40	15	1994	1994	NUM
ftr-494	40	16	2	2	NUM
ftr-494	40	17	(	(	PUNCT
ftr-494	40	18	1993	1993	NUM
ftr-494	40	19	)	)	PUNCT
ftr-494	41	1	[	[	X
ftr-494	41	2	hereinafter	hereinafter	NOUN
ftr-494	41	3	1994	1994	NUM
ftr-494	41	4	budget	budget	NOUN
ftr-494	41	5	]	]	PUNCT
ftr-494	41	6	.	.	PUNCT
ftr-494	42	1	there	there	PRON
ftr-494	42	2	is	be	VERB
ftr-494	42	3	a	a	DET
ftr-494	42	4	complicated	complicated	ADJ
ftr-494	42	5	political	political	ADJ
ftr-494	42	6	struggle	struggle	NOUN
ftr-494	42	7	behind	behind	ADP
ftr-494	42	8	the	the	DET
ftr-494	42	9	increased	increase	VERB
ftr-494	42	10	deficits	deficit	NOUN
ftr-494	42	11	projected	project	VERB
ftr-494	42	12	in	in	ADP
ftr-494	42	13	the	the	DET
ftr-494	42	14	recent	recent	ADJ
ftr-494	42	15	budget	budget	NOUN
ftr-494	42	16	of	of	ADP
ftr-494	42	17	the	the	DET
ftr-494	42	18	bush	bush	PROPN
ftr-494	42	19	administration	administration	NOUN
ftr-494	42	20	.	.	PUNCT
ftr-494	43	1	the	the	DET
ftr-494	43	2	original	original	ADJ
ftr-494	43	3	budget	budget	NOUN
ftr-494	43	4	projections	projection	NOUN
ftr-494	43	5	for	for	ADP
ftr-494	43	6	fiscal	fiscal	ADJ
ftr-494	43	7	years	year	NOUN
ftr-494	43	8	ending	end	VERB
ftr-494	43	9	1993	1993	NUM
ftr-494	43	10	through	through	ADP
ftr-494	43	11	1997	1997	NUM
ftr-494	43	12	,	,	PUNCT
ftr-494	43	13	inclusive	inclusive	ADJ
ftr-494	43	14	,	,	PUNCT
ftr-494	43	15	reflected	reflect	VERB
ftr-494	43	16	projected	project	VERB
ftr-494	43	17	deficits	deficit	NOUN
ftr-494	43	18	for	for	ADP
ftr-494	43	19	the	the	DET
ftr-494	43	20	respective	respective	ADJ
ftr-494	43	21	fiscal	fiscal	ADJ
ftr-494	43	22	years	year	NOUN
ftr-494	43	23	(	(	PUNCT
ftr-494	43	24	independent	independent	ADJ
ftr-494	43	25	of	of	ADP
ftr-494	43	26	a	a	DET
ftr-494	43	27	national	national	ADJ
ftr-494	43	28	health	health	NOUN
ftr-494	43	29	care	care	NOUN
ftr-494	43	30	)	)	PUNCT
ftr-494	43	31	of	of	ADP
ftr-494	43	32	$	$	SYM
ftr-494	43	33	351	351	NUM
ftr-494	43	34	billion	billion	NUM
ftr-494	43	35	(	(	PUNCT
ftr-494	43	36	1993	1993	NUM
ftr-494	43	37	)	)	PUNCT
ftr-494	43	38	,	,	PUNCT
ftr-494	43	39	$	$	SYM
ftr-494	43	40	211.4	211.4	NUM
ftr-494	43	41	billion	billion	NUM
ftr-494	43	42	(	(	PUNCT
ftr-494	43	43	1994	1994	NUM
ftr-494	43	44	)	)	PUNCT
ftr-494	43	45	.	.	PUNCT
ftr-494	44	1	s192.1	s192.1	PROPN
ftr-494	44	2	billion	billion	NUM
ftr-494	44	3	(	(	PUNCT
ftr-494	44	4	1995	1995	NUM
ftr-494	44	5	)	)	PUNCT
ftr-494	44	6	,	,	PUNCT
ftr-494	44	7	$	$	SYM
ftr-494	44	8	180	180	NUM
ftr-494	44	9	billion	billion	NUM
ftr-494	44	10	(	(	PUNCT
ftr-494	44	11	1996	1996	NUM
ftr-494	44	12	)	)	PUNCT
ftr-494	44	13	and	and	CCONJ
ftr-494	44	14	$	$	SYM
ftr-494	44	15	181.8	181.8	NUM
ftr-494	44	16	billion	billion	NUM
ftr-494	44	17	(	(	PUNCT
ftr-494	44	18	1997	1997	NUM
ftr-494	44	19	)	)	PUNCT
ftr-494	44	20	.	.	PUNCT
ftr-494	45	1	the	the	DET
ftr-494	45	2	final	final	ADJ
ftr-494	45	3	report	report	NOUN
ftr-494	45	4	of	of	ADP
ftr-494	45	5	the	the	DET
ftr-494	45	6	bush	bush	PROPN
ftr-494	45	7	administration	administration	NOUN
ftr-494	45	8	,	,	PUNCT
ftr-494	45	9	as	as	SCONJ
ftr-494	45	10	prepared	prepare	VERB
ftr-494	45	11	by	by	ADP
ftr-494	45	12	the	the	DET
ftr-494	45	13	office	office	NOUN
ftr-494	45	14	of	of	ADP
ftr-494	45	15	management	management	NOUN
ftr-494	45	16	and	and	CCONJ
ftr-494	45	17	budget	budget	NOUN
ftr-494	45	18	(	(	PUNCT
ftr-494	45	19	"	"	PUNCT
ftr-494	45	20	omb	omb	NOUN
ftr-494	45	21	"	"	PUNCT
ftr-494	45	22	)	)	PUNCT
ftr-494	45	23	,	,	PUNCT
ftr-494	45	24	dated	date	VERB
ftr-494	45	25	january	january	PROPN
ftr-494	45	26	6	6	NUM
ftr-494	45	27	.	.	SYM
ftr-494	45	28	1993	1993	NUM
ftr-494	45	29	.	.	PUNCT
ftr-494	45	30	revealed	reveal	VERB
ftr-494	45	31	projected	project	VERB
ftr-494	45	32	deficits	deficit	NOUN
ftr-494	45	33	for	for	ADP
ftr-494	45	34	1994	1994	NUM
ftr-494	45	35	and	and	CCONJ
ftr-494	45	36	the	the	DET
ftr-494	45	37	out	out	ADJ
ftr-494	45	38	years	year	NOUN
ftr-494	45	39	significantly	significantly	ADV
ftr-494	45	40	greater	great	ADJ
ftr-494	45	41	than	than	ADP
ftr-494	45	42	original	original	ADJ
ftr-494	45	43	estimates	estimate	NOUN
ftr-494	45	44	made	make	VERB
ftr-494	45	45	on	on	ADP
ftr-494	45	46	january	january	PROPN
ftr-494	45	47	29	29	NUM
ftr-494	45	48	,	,	PUNCT
ftr-494	45	49	1992	1992	NUM
ftr-494	45	50	.	.	PUNCT
ftr-494	46	1	i	i	PRON
ftr-494	46	2	d.	d.	PROPN
ftr-494	46	3	prior	prior	ADV
ftr-494	46	4	estimates	estimate	NOUN
ftr-494	46	5	made	make	VERB
ftr-494	46	6	by	by	ADP
ftr-494	46	7	the	the	DET
ftr-494	46	8	congressional	congressional	ADJ
ftr-494	46	9	budget	budget	NOUN
ftr-494	46	10	office	office	NOUN
ftr-494	46	11	(	(	PUNCT
ftr-494	46	12	"	"	PUNCT
ftr-494	46	13	cbot	cbot	PROPN
ftr-494	46	14	)	)	PUNCT
ftr-494	46	15	.	.	PUNCT
ftr-494	47	1	released	release	VERB
ftr-494	47	2	during	during	ADP
ftr-494	47	3	august	august	PROPN
ftr-494	47	4	of	of	ADP
ftr-494	47	5	1992	1992	NUM
ftr-494	47	6	,	,	PUNCT
ftr-494	47	7	projected	project	VERB
ftr-494	47	8	deficits	deficit	NOUN
ftr-494	47	9	for	for	ADP
ftr-494	47	10	the	the	DET
ftr-494	47	11	years	year	NOUN
ftr-494	47	12	1993	1993	NUM
ftr-494	47	13	through	through	ADP
ftr-494	47	14	1997	1997	NUM
ftr-494	47	15	of	of	ADP
ftr-494	47	16	$	$	SYM
ftr-494	47	17	331	331	NUM
ftr-494	47	18	billion	billion	NUM
ftr-494	47	19	(	(	PUNCT
ftr-494	47	20	1993	1993	NUM
ftr-494	47	21	)	)	PUNCT
ftr-494	47	22	,	,	PUNCT
ftr-494	47	23	$	$	SYM
ftr-494	47	24	268	268	NUM
ftr-494	47	25	billion	billion	NUM
ftr-494	47	26	(	(	PUNCT
ftr-494	47	27	1994	1994	NUM
ftr-494	47	28	)	)	PUNCT
ftr-494	47	29	,	,	PUNCT
ftr-494	47	30	$	$	SYM
ftr-494	47	31	244	244	NUM
ftr-494	47	32	billion	billion	NUM
ftr-494	47	33	(	(	PUNCT
ftr-494	47	34	1995	1995	NUM
ftr-494	47	35	)	)	PUNCT
ftr-494	47	36	,	,	PUNCT
ftr-494	47	37	$	$	SYM
ftr-494	47	38	254	254	NUM
ftr-494	47	39	billion	billion	NUM
ftr-494	47	40	(	(	PUNCT
ftr-494	47	41	1996	1996	NUM
ftr-494	47	42	)	)	PUNCT
ftr-494	47	43	and	and	CCONJ
ftr-494	47	44	s290	s290	NUM
ftr-494	47	45	billion	billion	NUM
ftr-494	47	46	(	(	PUNCT
ftr-494	47	47	1997	1997	NUM
ftr-494	47	48	)	)	PUNCT
ftr-494	47	49	.	.	PUNCT
ftr-494	48	1	congressional	congressional	ADJ
ftr-494	48	2	budget	budget	NOUN
ftr-494	48	3	office	office	NOUN
ftr-494	48	4	,	,	PUNCT
ftr-494	48	5	the	the	DET
ftr-494	48	6	economic	economic	ADJ
ftr-494	48	7	and	and	CCONJ
ftr-494	48	8	budget	budget	NOUN
ftr-494	48	9	outlook	outlook	NOUN
ftr-494	48	10	:	:	PUNCT
ftr-494	48	11	an	an	DET
ftr-494	48	12	update	update	NOUN
ftr-494	48	13	xii	xii	NOUN
ftr-494	48	14	(	(	PUNCT
ftr-494	48	15	aug	aug	PROPN
ftr-494	48	16	.	.	NOUN
ftr-494	48	17	1992	1992	NUM
ftr-494	48	18	)	)	PUNCT
ftr-494	49	1	[	[	X
ftr-494	49	2	hereinafter	hereinafter	NOUN
ftr-494	49	3	budget	budget	NOUN
ftr-494	49	4	outlook	outlook	NOUN
ftr-494	49	5	]	]	PUNCT
ftr-494	49	6	.	.	PUNCT
ftr-494	50	1	these	these	DET
ftr-494	50	2	estimated	estimate	VERB
ftr-494	50	3	losses	loss	NOUN
ftr-494	50	4	were	be	AUX
ftr-494	50	5	substantially	substantially	ADV
ftr-494	50	6	greater	great	ADJ
ftr-494	50	7	than	than	ADP
ftr-494	50	8	the	the	DET
ftr-494	50	9	original	original	ADJ
ftr-494	50	10	projections	projection	NOUN
ftr-494	50	11	of	of	ADP
ftr-494	50	12	the	the	DET
ftr-494	50	13	omb	omb	NOUN
ftr-494	50	14	and	and	CCONJ
ftr-494	50	15	are	be	AUX
ftr-494	50	16	confirmed	confirm	VERB
ftr-494	50	17	in	in	ADP
ftr-494	50	18	the	the	DET
ftr-494	50	19	budget	budget	NOUN
ftr-494	50	20	of	of	ADP
ftr-494	50	21	the	the	DET
ftr-494	50	22	united	united	PROPN
ftr-494	50	23	states	states	PROPN
ftr-494	50	24	for	for	ADP
ftr-494	50	25	fy	fy	PROPN
ftr-494	50	26	1994	1994	NUM
ftr-494	50	27	.	.	PUNCT
ftr-494	51	1	1994	1994	NUM
ftr-494	51	2	budget	budget	NOUN
ftr-494	51	3	,	,	PUNCT
ftr-494	51	4	supra	supra	PROPN
ftr-494	51	5	.	.	PUNCT
ftr-494	52	1	the	the	DET
ftr-494	52	2	cbo	cbo	PROPN
ftr-494	52	3	explained	explain	VERB
ftr-494	52	4	in	in	ADP
ftr-494	52	5	its	its	PRON
ftr-494	52	6	budget	budget	NOUN
ftr-494	52	7	outlook	outlook	NOUN
ftr-494	52	8	that	that	SCONJ
ftr-494	52	9	the	the	DET
ftr-494	52	10	1990	1990	NUM
ftr-494	52	11	budget	budget	NOUN
ftr-494	52	12	agreement	agreement	NOUN
ftr-494	52	13	failed	fail	VERB
ftr-494	52	14	to	to	PART
ftr-494	52	15	reach	reach	VERB
ftr-494	52	16	its	its	PRON
ftr-494	52	17	goal	goal	NOUN
ftr-494	52	18	of	of	ADP
ftr-494	52	19	control	control	NOUN
ftr-494	52	20	over	over	ADP
ftr-494	52	21	the	the	DET
ftr-494	52	22	deficits	deficit	NOUN
ftr-494	52	23	because	because	SCONJ
ftr-494	52	24	:	:	PUNCT
ftr-494	52	25	"	"	PUNCT
ftr-494	52	26	a	a	DET
ftr-494	52	27	stubbornly	stubbornly	ADV
ftr-494	52	28	sluggish	sluggish	ADJ
ftr-494	52	29	economy	economy	NOUN
ftr-494	52	30	,	,	PUNCT
ftr-494	52	31	a	a	DET
ftr-494	52	32	shortfall	shortfall	NOUN
ftr-494	52	33	in	in	ADP
ftr-494	52	34	tax	tax	NOUN
ftr-494	52	35	revenues	revenue	NOUN
ftr-494	52	36	,	,	PUNCT
ftr-494	52	37	and	and	CCONJ
ftr-494	52	38	unexpectedly	unexpectedly	ADV
ftr-494	52	39	rapid	rapid	ADJ
ftr-494	52	40	growth	growth	NOUN
ftr-494	52	41	in	in	ADP
ftr-494	52	42	federal	federal	ADJ
ftr-494	52	43	benefit	benefit	NOUN
ftr-494	52	44	programs	program	NOUN
ftr-494	52	45	-	-	PUNCT
ftr-494	52	46	primarily	primarily	ADV
ftr-494	52	47	medicare	medicare	PROPN
ftr-494	52	48	and	and	CCONJ
ftr-494	52	49	medicaid	medicaid	PROPN
ftr-494	52	50	-	-	PUNCT
ftr-494	52	51	have	have	AUX
ftr-494	52	52	left	leave	VERB
ftr-494	52	53	the	the	DET
ftr-494	52	54	federal	federal	ADJ
ftr-494	52	55	deficit	deficit	NOUN
ftr-494	52	56	stuck	stick	VERB
ftr-494	52	57	near	near	ADP
ftr-494	52	58	s300	s300	PROPN
ftr-494	52	59	billion	billion	NUM
ftr-494	52	60	for	for	ADP
ftr-494	52	61	the	the	DET
ftr-494	52	62	next	next	ADJ
ftr-494	52	63	few	few	ADJ
ftr-494	52	64	years	year	NOUN
ftr-494	52	65	and	and	CCONJ
ftr-494	52	66	heading	head	VERB
ftr-494	52	67	upward	upward	ADV
ftr-494	52	68	in	in	ADP
ftr-494	52	69	the	the	DET
ftr-494	52	70	second	second	ADJ
ftr-494	52	71	half	half	NOUN
ftr-494	52	72	of	of	ADP
ftr-494	52	73	the	the	DET
ftr-494	52	74	decade	decade	NOUN
ftr-494	52	75	.	.	PUNCT
ftr-494	52	76	"	"	PUNCT
ftr-494	53	1	budget	budget	NOUN
ftr-494	53	2	outlook	outlook	NOUN
ftr-494	53	3	.	.	PUNCT
ftr-494	54	1	supra	supra	PROPN
ftr-494	54	2	.	.	PUNCT
ftr-494	55	1	because	because	SCONJ
ftr-494	55	2	of	of	ADP
ftr-494	55	3	the	the	DET
ftr-494	55	4	significant	significant	ADJ
ftr-494	55	5	increases	increase	NOUN
ftr-494	55	6	in	in	ADP
ftr-494	55	7	the	the	DET
ftr-494	55	8	deficit	deficit	NOUN
ftr-494	55	9	projections	projection	NOUN
ftr-494	55	10	by	by	ADP
ftr-494	55	11	the	the	DET
ftr-494	55	12	cbo	cbo	PROPN
ftr-494	55	13	,	,	PUNCT
ftr-494	55	14	senator	senator	PROPN
ftr-494	55	15	pete	pete	PROPN
ftr-494	55	16	v.	v.	ADP
ftr-494	55	17	domenici	domenici	PROPN
ftr-494	55	18	(	(	PUNCT
ftr-494	55	19	r	r	NOUN
ftr-494	55	20	-	-	PUNCT
ftr-494	55	21	n.m	n.m	NOUN
ftr-494	55	22	.	.	PROPN
ftr-494	55	23	)	)	PUNCT
ftr-494	55	24	expressed	express	VERB
ftr-494	55	25	the	the	DET
ftr-494	55	26	view	view	NOUN
ftr-494	55	27	that	that	SCONJ
ftr-494	55	28	the	the	DET
ftr-494	55	29	clinton	clinton	PROPN
ftr-494	55	30	administration	administration	NOUN
ftr-494	55	31	was	be	AUX
ftr-494	55	32	somewhat	somewhat	ADV
ftr-494	55	33	disingenuous	disingenuous	ADJ
ftr-494	55	34	in	in	ADP
ftr-494	55	35	its	its	PRON
ftr-494	55	36	claimed	claim	VERB
ftr-494	55	37	"	"	PUNCT
ftr-494	55	38	shock	shock	NOUN
ftr-494	55	39	"	"	PUNCT
ftr-494	55	40	regarding	regard	VERB
ftr-494	55	41	notice	notice	NOUN
ftr-494	55	42	of	of	ADP
ftr-494	55	43	the	the	DET
ftr-494	55	44	revised	revise	VERB
ftr-494	55	45	deficit	deficit	NOUN
ftr-494	55	46	projections	projection	NOUN
ftr-494	55	47	of	of	ADP
ftr-494	55	48	the	the	DET
ftr-494	55	49	omb	omb	NOUN
ftr-494	55	50	released	release	VERB
ftr-494	55	51	on	on	ADP
ftr-494	55	52	january	january	PROPN
ftr-494	55	53	6	6	NUM
ftr-494	55	54	,	,	PUNCT
ftr-494	55	55	1993	1993	NUM
ftr-494	55	56	.	.	PUNCT
ftr-494	56	1	pete	pete	PROPN
ftr-494	56	2	v.	v.	ADP
ftr-494	56	3	domenici	domenici	PROPN
ftr-494	56	4	,	,	PUNCT
ftr-494	56	5	the	the	DET
ftr-494	56	6	gop	gop	PROPN
ftr-494	56	7	's	's	PART
ftr-494	56	8	offer	offer	NOUN
ftr-494	56	9	,	,	PUNCT
ftr-494	56	10	wash	wash	NOUN
ftr-494	56	11	.	.	PUNCT
ftr-494	57	1	post	post	PROPN
ftr-494	57	2	,	,	PUNCT
ftr-494	57	3	feb	feb	PROPN
ftr-494	57	4	.	.	PROPN
ftr-494	57	5	21	21	NUM
ftr-494	57	6	.	.	PUNCT
ftr-494	57	7	1993	1993	NUM
ftr-494	57	8	.	.	PUNCT
ftr-494	58	1	at	at	ADP
ftr-494	58	2	c7	c7	PROPN
ftr-494	58	3	.	.	PUNCT
ftr-494	59	1	yet	yet	ADV
ftr-494	59	2	,	,	PUNCT
ftr-494	59	3	president	president	PROPN
ftr-494	59	4	clinton	clinton	PROPN
ftr-494	59	5	's	's	PART
ftr-494	59	6	team	team	NOUN
ftr-494	59	7	said	say	VERB
ftr-494	59	8	"	"	PUNCT
ftr-494	59	9	our	our	PRON
ftr-494	59	10	legs	leg	NOUN
ftr-494	59	11	were	be	AUX
ftr-494	59	12	taken	take	VERB
ftr-494	59	13	out	out	ADP
ftr-494	59	14	from	from	ADP
ftr-494	59	15	under	under	ADP
ftr-494	59	16	us	we	PRON
ftr-494	59	17	when	when	SCONJ
ftr-494	59	18	the	the	DET
ftr-494	59	19	new	new	ADJ
ftr-494	59	20	omb	omb	NOUN
ftr-494	59	21	numbers	number	NOUN
ftr-494	59	22	came	come	VERB
ftr-494	59	23	out	out	ADP
ftr-494	59	24	.	.	PUNCT
ftr-494	59	25	"	"	PUNCT
ftr-494	60	1	dan	dan	PROPN
ftr-494	60	2	balz	balz	PROPN
ftr-494	60	3	&	&	CCONJ
ftr-494	60	4	ann	ann	PROPN
ftr-494	60	5	devroy	devroy	PROPN
ftr-494	60	6	,	,	PUNCT
ftr-494	60	7	how	how	SCONJ
ftr-494	60	8	clinton	clinton	PROPN
ftr-494	60	9	navigated	navigate	VERB
ftr-494	60	10	politics	politic	NOUN
ftr-494	60	11	,	,	PUNCT
ftr-494	60	12	economics	economic	NOUN
ftr-494	60	13	on	on	ADP
ftr-494	60	14	plan	plan	NOUN
ftr-494	60	15	,	,	PUNCT
ftr-494	60	16	wash	wash	NOUN
ftr-494	60	17	.	.	PUNCT
ftr-494	61	1	post	post	NOUN
ftr-494	61	2	,	,	PUNCT
ftr-494	61	3	feb	feb	PROPN
ftr-494	61	4	21	21	NUM
ftr-494	61	5	,	,	PUNCT
ftr-494	61	6	1993	1993	NUM
ftr-494	61	7	,	,	PUNCT
ftr-494	61	8	at	at	ADP
ftr-494	61	9	a1	a1	PROPN
ftr-494	61	10	,	,	PUNCT
ftr-494	61	11	a16	a16	PROPN
ftr-494	61	12	.	.	PUNCT
ftr-494	62	1	the	the	DET
ftr-494	62	2	normally	normally	ADV
ftr-494	62	3	confrontational	confrontational	ADJ
ftr-494	62	4	richard	richard	PROPN
ftr-494	62	5	darman	darman	PROPN
ftr-494	62	6	,	,	PUNCT
ftr-494	62	7	former	former	ADJ
ftr-494	62	8	director	director	NOUN
ftr-494	62	9	of	of	ADP
ftr-494	62	10	the	the	DET
ftr-494	62	11	omb	omb	NOUN
ftr-494	62	12	,	,	PUNCT
ftr-494	62	13	went	go	VERB
ftr-494	62	14	out	out	ADP
ftr-494	62	15	of	of	ADP
ftr-494	62	16	his	his	PRON
ftr-494	62	17	way	way	NOUN
ftr-494	62	18	not	not	PART
ftr-494	62	19	only	only	ADV
ftr-494	62	20	to	to	PART
ftr-494	62	21	point	point	VERB
ftr-494	62	22	out	out	ADP
ftr-494	62	23	that	that	PRON
ftr-494	62	24	candidate	candidate	NOUN
ftr-494	62	25	clinton	clinton	PROPN
ftr-494	62	26	's	's	PART
ftr-494	62	27	economic	economic	ADJ
ftr-494	62	28	blueprint	blueprint	NOUN
ftr-494	62	29	"	"	PUNCT
ftr-494	62	30	creates	create	VERB
ftr-494	62	31	a	a	DET
ftr-494	62	32	circle	circle	NOUN
ftr-494	62	33	that	that	PRON
ftr-494	62	34	can	can	AUX
ftr-494	62	35	not	not	PART
ftr-494	62	36	be	be	AUX
ftr-494	62	37	squared	square	VERB
ftr-494	62	38	...	...	PUNCT
ftr-494	62	39	"	"	PUNCT
ftr-494	62	40	but	but	CCONJ
ftr-494	62	41	also	also	ADV
ftr-494	62	42	assumed	assume	VERB
ftr-494	62	43	that	that	SCONJ
ftr-494	62	44	discretionary	discretionary	ADJ
ftr-494	62	45	spending	spending	NOUN
ftr-494	62	46	will	will	AUX
ftr-494	62	47	be	be	AUX
ftr-494	62	48	frozen	freeze	VERB
ftr-494	62	49	for	for	ADP
ftr-494	62	50	the	the	DET
ftr-494	62	51	years	year	NOUN
ftr-494	62	52	1996	1996	NUM
ftr-494	62	53	,	,	PUNCT
ftr-494	62	54	1997	1997	NUM
ftr-494	62	55	and	and	CCONJ
ftr-494	62	56	1998	1998	NUM
ftr-494	62	57	,	,	PUNCT
ftr-494	62	58	after	after	ADP
ftr-494	62	59	the	the	DET
ftr-494	62	60	caps	cap	NOUN
ftr-494	62	61	established	establish	VERB
ftr-494	62	62	under	under	ADP
ftr-494	62	63	the	the	DET
ftr-494	62	64	1990	1990	NUM
ftr-494	62	65	budget	budget	NOUN
ftr-494	62	66	summit	summit	NOUN
ftr-494	62	67	expire	expire	NOUN
ftr-494	62	68	.	.	PUNCT
ftr-494	63	1	george	george	PROPN
ftr-494	63	2	hager	hager	PROPN
ftr-494	63	3	,	,	PUNCT
ftr-494	63	4	time	time	NOUN
ftr-494	63	5	bombs	bomb	NOUN
ftr-494	63	6	for	for	ADP
ftr-494	63	7	clinton	clinton	PROPN
ftr-494	63	8	seen	see	VERB
ftr-494	63	9	in	in	ADP
ftr-494	63	10	bush	bush	PROPN
ftr-494	63	11	's	's	PART
ftr-494	63	12	final	final	ADJ
ftr-494	63	13	budget	budget	NOUN
ftr-494	63	14	,	,	PUNCT
ftr-494	63	15	51	51	NUM
ftr-494	63	16	cong	cong	NOUN
ftr-494	63	17	.	.	PUNCT
ftr-494	64	1	q.	q.	PROPN
ftr-494	64	2	68	68	NUM
ftr-494	64	3	,	,	PUNCT
ftr-494	64	4	71	71	NUM
ftr-494	64	5	(	(	PUNCT
ftr-494	64	6	jan	jan	PROPN
ftr-494	64	7	.	.	PROPN
ftr-494	64	8	9	9	NUM
ftr-494	64	9	,	,	PUNCT
ftr-494	64	10	1993	1993	NUM
ftr-494	64	11	)	)	PUNCT
ftr-494	64	12	.	.	PUNCT
ftr-494	65	1	the	the	DET
ftr-494	65	2	completely	completely	ADV
ftr-494	65	3	unrealistic	unrealistic	ADJ
ftr-494	65	4	assumption	assumption	NOUN
ftr-494	65	5	of	of	ADP
ftr-494	65	6	a	a	DET
ftr-494	65	7	freeze	freeze	NOUN
ftr-494	65	8	in	in	ADP
ftr-494	65	9	discretionary	discretionary	ADJ
ftr-494	65	10	spending	spending	NOUN
ftr-494	65	11	for	for	ADP
ftr-494	65	12	the	the	DET
ftr-494	65	13	out	out	ADJ
ftr-494	65	14	years	year	NOUN
ftr-494	65	15	after	after	ADP
ftr-494	65	16	fiscal	fiscal	ADJ
ftr-494	65	17	year	year	NOUN
ftr-494	65	18	1995	1995	NUM
ftr-494	65	19	,	,	PUNCT
ftr-494	65	20	and	and	CCONJ
ftr-494	65	21	the	the	DET
ftr-494	65	22	resulting	result	VERB
ftr-494	65	23	increase	increase	NOUN
ftr-494	65	24	in	in	ADP
ftr-494	65	25	the	the	DET
ftr-494	65	26	projected	project	VERB
ftr-494	65	27	deficits	deficit	NOUN
ftr-494	65	28	,	,	PUNCT
ftr-494	65	29	broke	break	VERB
ftr-494	65	30	the	the	DET
ftr-494	65	31	back	back	NOUN
ftr-494	65	32	of	of	ADP
ftr-494	65	33	the	the	DET
ftr-494	65	34	promised	promise	VERB
ftr-494	65	35	middle	middle	ADJ
ftr-494	65	36	class	class	NOUN
ftr-494	65	37	tax	tax	NOUN
ftr-494	65	38	relief	relief	NOUN
ftr-494	65	39	.	.	PUNCT
ftr-494	66	1	5	5	X
ftr-494	66	2	.	.	X
ftr-494	66	3	balz	balz	PROPN
ftr-494	66	4	&	&	CCONJ
ftr-494	66	5	devroy	devroy	PROPN
ftr-494	66	6	,	,	PUNCT
ftr-494	66	7	supra	supra	PROPN
ftr-494	66	8	note	note	NOUN
ftr-494	66	9	4	4	NUM
ftr-494	66	10	,	,	PUNCT
ftr-494	66	11	at	at	ADP
ftr-494	66	12	a16	a16	PROPN
ftr-494	66	13	.	.	PROPN
ftr-494	66	14	19931	19931	NUM
ftr-494	66	15	florida	florida	PROPN
ftr-494	66	16	tax	tax	PROPN
ftr-494	66	17	review	review	NOUN
ftr-494	66	18	political	political	ADJ
ftr-494	66	19	manipulation	manipulation	NOUN
ftr-494	66	20	of	of	ADP
ftr-494	66	21	omb	omb	NOUN
ftr-494	66	22	projections	projection	NOUN
ftr-494	66	23	,	,	PUNCT
ftr-494	66	24	president	president	PROPN
ftr-494	66	25	clinton	clinton	PROPN
ftr-494	66	26	's	's	PART
ftr-494	66	27	goal	goal	NOUN
ftr-494	66	28	of	of	ADP
ftr-494	66	29	a	a	DET
ftr-494	66	30	$	$	SYM
ftr-494	66	31	140	140	NUM
ftr-494	66	32	billion	billion	NUM
ftr-494	66	33	cut	cut	NOUN
ftr-494	66	34	in	in	ADP
ftr-494	66	35	the	the	DET
ftr-494	66	36	projected	project	VERB
ftr-494	66	37	deficits	deficit	NOUN
ftr-494	66	38	for	for	ADP
ftr-494	66	39	1997	1997	NUM
ftr-494	66	40	will	will	AUX
ftr-494	66	41	now	now	ADV
ftr-494	66	42	be	be	AUX
ftr-494	66	43	based	base	VERB
ftr-494	66	44	upon	upon	SCONJ
ftr-494	66	45	the	the	DET
ftr-494	66	46	perhaps	perhaps	ADV
ftr-494	66	47	less	less	ADV
ftr-494	66	48	politically	politically	ADV
ftr-494	66	49	sensitive	sensitive	ADJ
ftr-494	66	50	budget	budget	NOUN
ftr-494	66	51	projections	projection	NOUN
ftr-494	66	52	of	of	ADP
ftr-494	66	53	the	the	DET
ftr-494	66	54	congressional	congressional	ADJ
ftr-494	66	55	budget	budget	NOUN
ftr-494	66	56	office.6	office.6	PROPN
ftr-494	66	57	the	the	DET
ftr-494	66	58	american	american	ADJ
ftr-494	66	59	electorate	electorate	NOUN
ftr-494	66	60	likely	likely	ADV
ftr-494	66	61	will	will	AUX
ftr-494	66	62	support	support	VERB
ftr-494	66	63	the	the	DET
ftr-494	66	64	president	president	NOUN
ftr-494	66	65	when	when	SCONJ
ftr-494	66	66	he	he	PRON
ftr-494	66	67	effects	effect	VERB
ftr-494	66	68	a	a	DET
ftr-494	66	69	significant	significant	ADJ
ftr-494	66	70	change	change	NOUN
ftr-494	66	71	in	in	ADP
ftr-494	66	72	his	his	PRON
ftr-494	66	73	political	political	ADJ
ftr-494	66	74	policy	policy	NOUN
ftr-494	66	75	-	-	PUNCT
ftr-494	66	76	for	for	ADP
ftr-494	66	77	example	example	NOUN
ftr-494	66	78	,	,	PUNCT
ftr-494	66	79	by	by	ADP
ftr-494	66	80	recommending	recommend	VERB
ftr-494	66	81	increases	increase	NOUN
ftr-494	66	82	in	in	ADP
ftr-494	66	83	taxes	taxis	NOUN
ftr-494	66	84	without	without	ADP
ftr-494	66	85	providing	provide	VERB
ftr-494	66	86	tax	tax	NOUN
ftr-494	66	87	relief	relief	NOUN
ftr-494	66	88	to	to	ADP
ftr-494	66	89	the	the	DET
ftr-494	66	90	middle	middle	ADJ
ftr-494	66	91	class	class	NOUN
ftr-494	66	92	-	-	PUNCT
ftr-494	66	93	if	if	SCONJ
ftr-494	66	94	the	the	DET
ftr-494	66	95	facts	fact	NOUN
ftr-494	66	96	necessitating	necessitate	VERB
ftr-494	66	97	such	such	ADJ
ftr-494	66	98	change	change	NOUN
ftr-494	66	99	are	be	AUX
ftr-494	66	100	candidly	candidly	ADV
ftr-494	66	101	set	set	VERB
ftr-494	66	102	forth	forth	ADV
ftr-494	66	103	.	.	PUNCT
ftr-494	67	1	president	president	PROPN
ftr-494	67	2	clinton	clinton	PROPN
ftr-494	67	3	's	's	PART
ftr-494	67	4	inaugural	inaugural	ADJ
ftr-494	67	5	address	address	NOUN
ftr-494	67	6	highlighted	highlight	VERB
ftr-494	67	7	the	the	DET
ftr-494	67	8	need	need	NOUN
ftr-494	67	9	for	for	ADP
ftr-494	67	10	equal	equal	ADJ
ftr-494	67	11	sharing	sharing	NOUN
ftr-494	67	12	of	of	ADP
ftr-494	67	13	the	the	DET
ftr-494	67	14	sacrifice	sacrifice	NOUN
ftr-494	67	15	.	.	PUNCT
ftr-494	68	1	the	the	DET
ftr-494	68	2	state	state	NOUN
ftr-494	68	3	of	of	ADP
ftr-494	68	4	the	the	DET
ftr-494	68	5	union	union	NOUN
ftr-494	68	6	address	address	NOUN
ftr-494	68	7	filled	fill	VERB
ftr-494	68	8	in	in	ADP
ftr-494	68	9	some	some	DET
ftr-494	68	10	painful	painful	ADJ
ftr-494	68	11	details	detail	NOUN
ftr-494	68	12	which	which	PRON
ftr-494	68	13	illustrate	illustrate	VERB
ftr-494	68	14	the	the	DET
ftr-494	68	15	meaning	meaning	NOUN
ftr-494	68	16	of	of	ADP
ftr-494	68	17	commitment	commitment	NOUN
ftr-494	68	18	to	to	ADP
ftr-494	68	19	shared	share	VERB
ftr-494	68	20	sacrifice	sacrifice	NOUN
ftr-494	68	21	.	.	PUNCT
ftr-494	69	1	the	the	DET
ftr-494	69	2	president	president	PROPN
ftr-494	69	3	said	say	VERB
ftr-494	69	4	that	that	SCONJ
ftr-494	69	5	all	all	DET
ftr-494	69	6	americans	americans	PROPN
ftr-494	69	7	must	must	AUX
ftr-494	69	8	share	share	VERB
ftr-494	69	9	the	the	DET
ftr-494	69	10	burdens	burden	NOUN
ftr-494	69	11	of	of	ADP
ftr-494	69	12	government	government	NOUN
ftr-494	69	13	if	if	SCONJ
ftr-494	69	14	more	more	ADJ
ftr-494	69	15	of	of	ADP
ftr-494	69	16	us	we	PRON
ftr-494	69	17	are	be	AUX
ftr-494	69	18	to	to	PART
ftr-494	69	19	realize	realize	VERB
ftr-494	69	20	the	the	DET
ftr-494	69	21	promises	promise	NOUN
ftr-494	69	22	of	of	ADP
ftr-494	69	23	a	a	DET
ftr-494	69	24	right	right	NOUN
ftr-494	69	25	to	to	ADP
ftr-494	69	26	liberty	liberty	NOUN
ftr-494	69	27	in	in	ADP
ftr-494	69	28	its	its	PRON
ftr-494	69	29	full	full	ADJ
ftr-494	69	30	empirical	empirical	ADJ
ftr-494	69	31	reality	reality	NOUN
ftr-494	69	32	:	:	PUNCT
ftr-494	69	33	a	a	DET
ftr-494	69	34	place	place	NOUN
ftr-494	69	35	to	to	PART
ftr-494	69	36	live	live	VERB
ftr-494	69	37	,	,	PUNCT
ftr-494	69	38	a	a	DET
ftr-494	69	39	quality	quality	NOUN
ftr-494	69	40	education	education	NOUN
ftr-494	69	41	,	,	PUNCT
ftr-494	69	42	a	a	DET
ftr-494	69	43	job	job	NOUN
ftr-494	69	44	,	,	PUNCT
ftr-494	69	45	comprehensive	comprehensive	ADJ
ftr-494	69	46	health	health	NOUN
ftr-494	69	47	care	care	NOUN
ftr-494	69	48	and	and	CCONJ
ftr-494	69	49	the	the	DET
ftr-494	69	50	full	full	ADJ
ftr-494	69	51	opportunity	opportunity	NOUN
ftr-494	69	52	to	to	PART
ftr-494	69	53	realize	realize	VERB
ftr-494	69	54	our	our	PRON
ftr-494	69	55	individual	individual	ADJ
ftr-494	69	56	potential	potential	NOUN
ftr-494	69	57	.	.	PUNCT
ftr-494	70	1	the	the	DET
ftr-494	70	2	initial	initial	ADJ
ftr-494	70	3	public	public	ADJ
ftr-494	70	4	response	response	NOUN
ftr-494	70	5	suggests	suggest	VERB
ftr-494	70	6	that	that	SCONJ
ftr-494	70	7	the	the	DET
ftr-494	70	8	body	body	NOUN
ftr-494	70	9	politic	politic	NOUN
ftr-494	70	10	is	be	AUX
ftr-494	70	11	willing	willing	ADJ
ftr-494	70	12	to	to	PART
ftr-494	70	13	support	support	VERB
ftr-494	70	14	the	the	DET
ftr-494	70	15	president	president	NOUN
ftr-494	70	16	's	's	PART
ftr-494	70	17	comprehensive	comprehensive	ADJ
ftr-494	70	18	economic	economic	ADJ
ftr-494	70	19	and	and	CCONJ
ftr-494	70	20	tax	tax	NOUN
ftr-494	70	21	program	program	NOUN
ftr-494	70	22	.	.	PUNCT
ftr-494	71	1	president	president	PROPN
ftr-494	71	2	clinton	clinton	PROPN
ftr-494	71	3	has	have	AUX
ftr-494	71	4	selected	select	VERB
ftr-494	71	5	experienced	experienced	ADJ
ftr-494	71	6	policy	policy	NOUN
ftr-494	71	7	advisers	adviser	NOUN
ftr-494	71	8	who	who	PRON
ftr-494	71	9	will	will	AUX
ftr-494	71	10	effectively	effectively	ADV
ftr-494	71	11	represent	represent	VERB
ftr-494	71	12	his	his	PRON
ftr-494	71	13	position	position	NOUN
ftr-494	71	14	as	as	SCONJ
ftr-494	71	15	the	the	DET
ftr-494	71	16	comprehensive	comprehensive	ADJ
ftr-494	71	17	program	program	NOUN
ftr-494	71	18	moves	move	VERB
ftr-494	71	19	through	through	ADP
ftr-494	71	20	congress	congress	PROPN
ftr-494	71	21	.	.	PUNCT
ftr-494	72	1	secretary	secretary	NOUN
ftr-494	72	2	of	of	ADP
ftr-494	72	3	the	the	DET
ftr-494	72	4	treasury	treasury	PROPN
ftr-494	72	5	lloyd	lloyd	PROPN
ftr-494	72	6	bentsen	bentsen	PROPN
ftr-494	72	7	and	and	CCONJ
ftr-494	72	8	omb	omb	PROPN
ftr-494	72	9	director	director	NOUN
ftr-494	72	10	leon	leon	PROPN
ftr-494	72	11	panetta	panetta	PROPN
ftr-494	72	12	,	,	PUNCT
ftr-494	72	13	among	among	ADP
ftr-494	72	14	others	other	NOUN
ftr-494	72	15	,	,	PUNCT
ftr-494	72	16	provide	provide	VERB
ftr-494	72	17	an	an	DET
ftr-494	72	18	exceptional	exceptional	ADJ
ftr-494	72	19	combination	combination	NOUN
ftr-494	72	20	of	of	ADP
ftr-494	72	21	experience	experience	NOUN
ftr-494	72	22	,	,	PUNCT
ftr-494	72	23	8	8	NUM
ftr-494	72	24	legislative	legislative	ADJ
ftr-494	72	25	expertise	expertise	NOUN
ftr-494	72	26	,	,	PUNCT
ftr-494	72	27	and	and	CCONJ
ftr-494	72	28	judgment	judgment	NOUN
ftr-494	72	29	to	to	PART
ftr-494	72	30	defend	defend	VERB
ftr-494	72	31	president	president	PROPN
ftr-494	72	32	clinton	clinton	PROPN
ftr-494	72	33	's	's	PART
ftr-494	72	34	recommendations	recommendation	NOUN
ftr-494	72	35	with	with	ADP
ftr-494	72	36	respect	respect	NOUN
ftr-494	72	37	to	to	ADP
ftr-494	72	38	cuts	cut	NOUN
ftr-494	72	39	in	in	ADP
ftr-494	72	40	government	government	NOUN
ftr-494	72	41	expenditures	expenditure	NOUN
ftr-494	72	42	and	and	CCONJ
ftr-494	72	43	increases	increase	NOUN
ftr-494	72	44	in	in	ADP
ftr-494	72	45	taxes	taxis	NOUN
ftr-494	72	46	.	.	PUNCT
ftr-494	73	1	to	to	PART
ftr-494	73	2	fund	fund	VERB
ftr-494	73	3	his	his	PRON
ftr-494	73	4	comprehensive	comprehensive	ADJ
ftr-494	73	5	economic	economic	ADJ
ftr-494	73	6	plan	plan	NOUN
ftr-494	73	7	,	,	PUNCT
ftr-494	73	8	president	president	PROPN
ftr-494	73	9	clinton	clinton	PROPN
ftr-494	73	10	recommended	recommend	VERB
ftr-494	73	11	that	that	SCONJ
ftr-494	73	12	congress	congress	PROPN
ftr-494	73	13	immediately	immediately	ADV
ftr-494	73	14	enact	enact	VERB
ftr-494	73	15	a	a	DET
ftr-494	73	16	tax	tax	NOUN
ftr-494	73	17	package	package	NOUN
ftr-494	73	18	containing	contain	VERB
ftr-494	73	19	the	the	DET
ftr-494	73	20	following	follow	VERB
ftr-494	73	21	elements	element	NOUN
ftr-494	73	22	:	:	PUNCT
ftr-494	74	1	1	1	X
ftr-494	74	2	.	.	X
ftr-494	74	3	an	an	DET
ftr-494	74	4	energy	energy	NOUN
ftr-494	74	5	tax	tax	NOUN
ftr-494	74	6	based	base	VERB
ftr-494	74	7	on	on	ADP
ftr-494	74	8	british	british	ADJ
ftr-494	74	9	thermal	thermal	ADJ
ftr-494	74	10	unit	unit	NOUN
ftr-494	74	11	or	or	CCONJ
ftr-494	74	12	heat	heat	NOUN
ftr-494	74	13	content	content	NOUN
ftr-494	74	14	as	as	ADV
ftr-494	74	15	well	well	ADV
ftr-494	74	16	as	as	ADP
ftr-494	74	17	a	a	DET
ftr-494	74	18	continuation	continuation	NOUN
ftr-494	74	19	of	of	ADP
ftr-494	74	20	a	a	DET
ftr-494	74	21	federal	federal	ADJ
ftr-494	74	22	gasoline	gasoline	NOUN
ftr-494	74	23	tax	tax	NOUN
ftr-494	74	24	.	.	PUNCT
ftr-494	75	1	2	2	X
ftr-494	75	2	.	.	X
ftr-494	75	3	an	an	DET
ftr-494	75	4	increase	increase	NOUN
ftr-494	75	5	in	in	ADP
ftr-494	75	6	the	the	DET
ftr-494	75	7	highest	high	ADJ
ftr-494	75	8	marginal	marginal	ADJ
ftr-494	75	9	rate	rate	NOUN
ftr-494	75	10	to	to	ADP
ftr-494	75	11	thirty	thirty	NUM
ftr-494	75	12	-	-	PUNCT
ftr-494	75	13	six	six	NUM
ftr-494	75	14	percent	percent	NOUN
ftr-494	75	15	on	on	ADP
ftr-494	75	16	incomes	income	NOUN
ftr-494	75	17	in	in	ADP
ftr-494	75	18	excess	excess	NOUN
ftr-494	75	19	of	of	ADP
ftr-494	75	20	$	$	SYM
ftr-494	75	21	140,000	140,000	NUM
ftr-494	75	22	for	for	ADP
ftr-494	75	23	people	people	NOUN
ftr-494	75	24	filing	file	VERB
ftr-494	75	25	a	a	DET
ftr-494	75	26	joint	joint	ADJ
ftr-494	75	27	return	return	NOUN
ftr-494	75	28	and	and	CCONJ
ftr-494	75	29	a	a	DET
ftr-494	75	30	surtax	surtax	NOUN
ftr-494	75	31	on	on	ADP
ftr-494	75	32	taxable	taxable	ADJ
ftr-494	75	33	income	income	NOUN
ftr-494	75	34	in	in	ADP
ftr-494	75	35	excess	excess	NOUN
ftr-494	75	36	of	of	ADP
ftr-494	75	37	$	$	SYM
ftr-494	75	38	250,000	250,000	NUM
ftr-494	75	39	.	.	PUNCT
ftr-494	76	1	3	3	X
ftr-494	76	2	.	.	X
ftr-494	76	3	disallowance	disallowance	NOUN
ftr-494	76	4	of	of	ADP
ftr-494	76	5	business	business	NOUN
ftr-494	76	6	expense	expense	NOUN
ftr-494	76	7	deductions	deduction	NOUN
ftr-494	76	8	by	by	ADP
ftr-494	76	9	corporations	corporation	NOUN
ftr-494	76	10	for	for	ADP
ftr-494	76	11	compensation	compensation	NOUN
ftr-494	76	12	of	of	ADP
ftr-494	76	13	a	a	DET
ftr-494	76	14	corporate	corporate	ADJ
ftr-494	76	15	officer	officer	NOUN
ftr-494	76	16	or	or	CCONJ
ftr-494	76	17	director	director	NOUN
ftr-494	76	18	in	in	ADP
ftr-494	76	19	excess	excess	NOUN
ftr-494	76	20	of	of	ADP
ftr-494	76	21	$	$	SYM
ftr-494	76	22	1	1	NUM
ftr-494	76	23	million	million	NUM
ftr-494	76	24	dollars	dollar	NOUN
ftr-494	76	25	,	,	PUNCT
ftr-494	76	26	except	except	SCONJ
ftr-494	76	27	where	where	SCONJ
ftr-494	76	28	compensation	compensation	NOUN
ftr-494	76	29	is	be	AUX
ftr-494	76	30	based	base	VERB
ftr-494	76	31	upon	upon	SCONJ
ftr-494	76	32	productivity	productivity	NOUN
ftr-494	76	33	.	.	PUNCT
ftr-494	77	1	6	6	X
ftr-494	77	2	.	.	X
ftr-494	77	3	clinton	clinton	PROPN
ftr-494	77	4	,	,	PUNCT
ftr-494	77	5	supra	supra	PROPN
ftr-494	77	6	note	note	NOUN
ftr-494	77	7	3	3	NUM
ftr-494	77	8	.	.	NOUN
ftr-494	77	9	7	7	NUM
ftr-494	77	10	.	.	X
ftr-494	78	1	nancy	nancy	PROPN
ftr-494	78	2	gibbs	gibbs	PROPN
ftr-494	78	3	,	,	PUNCT
ftr-494	78	4	working	work	VERB
ftr-494	78	5	the	the	DET
ftr-494	78	6	crowd	crowd	NOUN
ftr-494	78	7	,	,	PUNCT
ftr-494	78	8	time	time	NOUN
ftr-494	78	9	,	,	PUNCT
ftr-494	78	10	mar	mar	PROPN
ftr-494	78	11	.	.	PROPN
ftr-494	78	12	1	1	NUM
ftr-494	78	13	,	,	PUNCT
ftr-494	78	14	1993	1993	NUM
ftr-494	78	15	,	,	PUNCT
ftr-494	78	16	at	at	ADP
ftr-494	78	17	26	26	NUM
ftr-494	78	18	.	.	PUNCT
ftr-494	79	1	the	the	DET
ftr-494	79	2	initial	initial	ADJ
ftr-494	79	3	public	public	ADJ
ftr-494	79	4	response	response	NOUN
ftr-494	79	5	to	to	ADP
ftr-494	79	6	the	the	DET
ftr-494	79	7	economic	economic	ADJ
ftr-494	79	8	and	and	CCONJ
ftr-494	79	9	tax	tax	NOUN
ftr-494	79	10	proposals	proposal	NOUN
ftr-494	79	11	was	be	AUX
ftr-494	79	12	quite	quite	ADV
ftr-494	79	13	positive	positive	ADJ
ftr-494	79	14	.	.	PUNCT
ftr-494	80	1	the	the	DET
ftr-494	80	2	polls	poll	NOUN
ftr-494	80	3	reflected	reflect	VERB
ftr-494	80	4	very	very	ADV
ftr-494	80	5	favorable	favorable	ADJ
ftr-494	80	6	support	support	NOUN
ftr-494	80	7	for	for	ADP
ftr-494	80	8	the	the	DET
ftr-494	80	9	president	president	NOUN
ftr-494	80	10	's	's	PART
ftr-494	80	11	plan	plan	NOUN
ftr-494	80	12	.	.	PUNCT
ftr-494	81	1	i	i	PRON
ftr-494	81	2	d.	d.	PROPN
ftr-494	81	3	8	8	NUM
ftr-494	81	4	.	.	PUNCT
ftr-494	82	1	see	see	VERB
ftr-494	82	2	balz	balz	PROPN
ftr-494	82	3	&	&	CCONJ
ftr-494	82	4	devroy	devroy	PROPN
ftr-494	82	5	,	,	PUNCT
ftr-494	82	6	supra	supra	PROPN
ftr-494	82	7	note	note	NOUN
ftr-494	82	8	4	4	NUM
ftr-494	82	9	,	,	PUNCT
ftr-494	82	10	at	at	ADP
ftr-494	82	11	a16	a16	PROPN
ftr-494	82	12	.	.	PUNCT
ftr-494	83	1	[	[	X
ftr-494	83	2	vol	vol	NOUN
ftr-494	83	3	1:5	1:5	NUM
ftr-494	83	4	tax	tax	NOUN
ftr-494	83	5	anmesty	anmesty	NOUN
ftr-494	83	6	:	:	PUNCT
ftr-494	83	7	an	an	DET
ftr-494	83	8	old	old	ADJ
ftr-494	83	9	debate	debate	NOUN
ftr-494	83	10	4	4	NUM
ftr-494	83	11	.	.	PUNCT
ftr-494	84	1	an	an	DET
ftr-494	84	2	increase	increase	NOUN
ftr-494	84	3	in	in	ADP
ftr-494	84	4	tax	tax	NOUN
ftr-494	84	5	collected	collect	VERB
ftr-494	84	6	on	on	ADP
ftr-494	84	7	the	the	DET
ftr-494	84	8	incomes	income	NOUN
ftr-494	84	9	of	of	ADP
ftr-494	84	10	foreign	foreign	ADJ
ftr-494	84	11	businesses	business	NOUN
ftr-494	84	12	through	through	ADP
ftr-494	84	13	enhanced	enhanced	ADJ
ftr-494	84	14	enforcement	enforcement	NOUN
ftr-494	84	15	of	of	ADP
ftr-494	84	16	section	section	NOUN
ftr-494	84	17	482	482	NUM
ftr-494	84	18	of	of	ADP
ftr-494	84	19	the	the	DET
ftr-494	84	20	internal	internal	ADJ
ftr-494	84	21	revenue	revenue	NOUN
ftr-494	84	22	code	code	NOUN
ftr-494	84	23	or	or	CCONJ
ftr-494	84	24	the	the	DET
ftr-494	84	25	enactment	enactment	NOUN
ftr-494	84	26	of	of	ADP
ftr-494	84	27	amendments	amendment	NOUN
ftr-494	84	28	which	which	PRON
ftr-494	84	29	may	may	AUX
ftr-494	84	30	be	be	AUX
ftr-494	84	31	necessary	necessary	ADJ
ftr-494	84	32	to	to	PART
ftr-494	84	33	tax	tax	VERB
ftr-494	84	34	foreign	foreign	ADJ
ftr-494	84	35	corporations	corporation	NOUN
ftr-494	84	36	on	on	ADP
ftr-494	84	37	profits	profit	NOUN
ftr-494	84	38	made	make	VERB
ftr-494	84	39	in	in	ADP
ftr-494	84	40	the	the	DET
ftr-494	84	41	united	united	PROPN
ftr-494	84	42	states	states	PROPN
ftr-494	84	43	.	.	PUNCT
ftr-494	85	1	5	5	X
ftr-494	85	2	.	.	X
ftr-494	85	3	an	an	DET
ftr-494	85	4	increase	increase	NOUN
ftr-494	85	5	in	in	ADP
ftr-494	85	6	the	the	DET
ftr-494	85	7	tax	tax	NOUN
ftr-494	85	8	rate	rate	NOUN
ftr-494	85	9	to	to	ADP
ftr-494	85	10	thirty	thirty	NUM
ftr-494	85	11	-	-	PUNCT
ftr-494	85	12	six	six	NUM
ftr-494	85	13	percent	percent	NOUN
ftr-494	85	14	for	for	ADP
ftr-494	85	15	corporations	corporation	NOUN
ftr-494	85	16	the	the	DET
ftr-494	85	17	taxable	taxable	ADJ
ftr-494	85	18	income	income	NOUN
ftr-494	85	19	of	of	ADP
ftr-494	85	20	which	which	PRON
ftr-494	85	21	exceeds	exceed	VERB
ftr-494	85	22	$	$	SYM
ftr-494	85	23	10	10	NUM
ftr-494	85	24	million	million	NUM
ftr-494	85	25	.	.	PUNCT
ftr-494	86	1	6	6	NUM
ftr-494	86	2	.	.	X
ftr-494	86	3	an	an	DET
ftr-494	86	4	increase	increase	NOUN
ftr-494	86	5	in	in	ADP
ftr-494	86	6	the	the	DET
ftr-494	86	7	percentage	percentage	NOUN
ftr-494	86	8	of	of	ADP
ftr-494	86	9	social	social	ADJ
ftr-494	86	10	security	security	NOUN
ftr-494	86	11	benefits	benefit	NOUN
ftr-494	86	12	which	which	PRON
ftr-494	86	13	are	be	AUX
ftr-494	86	14	subject	subject	ADJ
ftr-494	86	15	to	to	ADP
ftr-494	86	16	the	the	DET
ftr-494	86	17	income	income	NOUN
ftr-494	86	18	tax	tax	NOUN
ftr-494	86	19	from	from	ADP
ftr-494	86	20	fifty	fifty	NUM
ftr-494	86	21	percent	percent	NOUN
ftr-494	86	22	to	to	ADP
ftr-494	86	23	eighty	eighty	NUM
ftr-494	86	24	-	-	PUNCT
ftr-494	86	25	five	five	NUM
ftr-494	86	26	percent	percent	NOUN
ftr-494	86	27	for	for	ADP
ftr-494	86	28	a	a	DET
ftr-494	86	29	single	single	ADJ
ftr-494	86	30	person	person	NOUN
ftr-494	86	31	whose	whose	DET
ftr-494	86	32	income	income	NOUN
ftr-494	86	33	is	be	AUX
ftr-494	86	34	in	in	ADP
ftr-494	86	35	excess	excess	NOUN
ftr-494	86	36	of	of	ADP
ftr-494	86	37	$	$	SYM
ftr-494	86	38	25,000	25,000	NUM
ftr-494	86	39	and	and	CCONJ
ftr-494	86	40	for	for	ADP
ftr-494	86	41	couples	couple	NOUN
ftr-494	86	42	whose	whose	DET
ftr-494	86	43	income	income	NOUN
ftr-494	86	44	is	be	AUX
ftr-494	86	45	in	in	ADP
ftr-494	86	46	excess	excess	NOUN
ftr-494	86	47	of	of	ADP
ftr-494	86	48	$	$	SYM
ftr-494	86	49	32,000	32,000	NUM
ftr-494	86	50	.	.	PUNCT
ftr-494	87	1	7	7	X
ftr-494	87	2	.	.	X
ftr-494	87	3	a	a	DET
ftr-494	87	4	reduction	reduction	NOUN
ftr-494	87	5	in	in	ADP
ftr-494	87	6	the	the	DET
ftr-494	87	7	amount	amount	NOUN
ftr-494	87	8	of	of	ADP
ftr-494	87	9	deductible	deductible	ADJ
ftr-494	87	10	entertainment	entertainment	NOUN
ftr-494	87	11	expenses	expense	NOUN
ftr-494	87	12	from	from	ADP
ftr-494	87	13	eighty	eighty	NUM
ftr-494	87	14	percent	percent	NOUN
ftr-494	87	15	to	to	ADP
ftr-494	87	16	fifty	fifty	NUM
ftr-494	87	17	percent	percent	NOUN
ftr-494	87	18	and	and	CCONJ
ftr-494	87	19	the	the	DET
ftr-494	87	20	elimination	elimination	NOUN
ftr-494	87	21	of	of	ADP
ftr-494	87	22	any	any	DET
ftr-494	87	23	deduction	deduction	NOUN
ftr-494	87	24	for	for	ADP
ftr-494	87	25	club	club	NOUN
ftr-494	87	26	dues	due	NOUN
ftr-494	87	27	.	.	PUNCT
ftr-494	88	1	8	8	X
ftr-494	88	2	.	.	X
ftr-494	89	1	an	an	DET
ftr-494	89	2	expansion	expansion	NOUN
ftr-494	89	3	of	of	ADP
ftr-494	89	4	the	the	DET
ftr-494	89	5	earned	earn	VERB
ftr-494	89	6	income	income	NOUN
ftr-494	89	7	tax	tax	NOUN
ftr-494	89	8	credit	credit	NOUN
ftr-494	89	9	to	to	PART
ftr-494	89	10	cover	cover	VERB
ftr-494	89	11	more	more	ADJ
ftr-494	89	12	low	low	ADJ
ftr-494	89	13	income	income	NOUN
ftr-494	89	14	taxpayers	taxpayer	NOUN
ftr-494	89	15	.	.	PUNCT
ftr-494	90	1	9	9	X
ftr-494	90	2	.	.	X
ftr-494	90	3	the	the	DET
ftr-494	90	4	enactment	enactment	NOUN
ftr-494	90	5	of	of	ADP
ftr-494	90	6	an	an	DET
ftr-494	90	7	investment	investment	NOUN
ftr-494	90	8	tax	tax	NOUN
ftr-494	90	9	credit	credit	NOUN
ftr-494	90	10	(	(	PUNCT
ftr-494	90	11	permanent	permanent	ADJ
ftr-494	90	12	for	for	ADP
ftr-494	90	13	small	small	ADJ
ftr-494	90	14	business	business	NOUN
ftr-494	90	15	and	and	CCONJ
ftr-494	90	16	temporary	temporary	ADJ
ftr-494	90	17	for	for	ADP
ftr-494	90	18	large	large	ADJ
ftr-494	90	19	corporations	corporation	NOUN
ftr-494	90	20	)	)	PUNCT
ftr-494	90	21	.	.	PUNCT
ftr-494	91	1	10	10	NUM
ftr-494	91	2	.	.	PUNCT
ftr-494	92	1	the	the	DET
ftr-494	92	2	enactment	enactment	NOUN
ftr-494	92	3	of	of	ADP
ftr-494	92	4	enterprise	enterprise	NOUN
ftr-494	92	5	zones	zone	NOUN
ftr-494	92	6	,	,	PUNCT
ftr-494	92	7	under	under	ADP
ftr-494	92	8	which	which	PRON
ftr-494	92	9	numerous	numerous	ADJ
ftr-494	92	10	tax	tax	NOUN
ftr-494	92	11	benefits	benefit	NOUN
ftr-494	92	12	would	would	AUX
ftr-494	92	13	be	be	AUX
ftr-494	92	14	available	available	ADJ
ftr-494	92	15	to	to	ADP
ftr-494	92	16	businesses	business	NOUN
ftr-494	92	17	operating	operate	VERB
ftr-494	92	18	in	in	ADP
ftr-494	92	19	such	such	ADJ
ftr-494	92	20	zones.9	zones.9	NOUN
ftr-494	92	21	it	it	PRON
ftr-494	92	22	is	be	AUX
ftr-494	92	23	the	the	DET
ftr-494	92	24	purpose	purpose	NOUN
ftr-494	92	25	of	of	ADP
ftr-494	92	26	this	this	DET
ftr-494	92	27	article	article	NOUN
ftr-494	92	28	to	to	PART
ftr-494	92	29	suggest	suggest	VERB
ftr-494	92	30	that	that	SCONJ
ftr-494	92	31	there	there	PRON
ftr-494	92	32	be	be	AUX
ftr-494	92	33	incorporated	incorporate	VERB
ftr-494	92	34	in	in	ADP
ftr-494	92	35	the	the	DET
ftr-494	92	36	tax	tax	NOUN
ftr-494	92	37	package	package	NOUN
ftr-494	92	38	a	a	DET
ftr-494	92	39	comprehensive	comprehensive	ADJ
ftr-494	92	40	federal	federal	ADJ
ftr-494	92	41	tax	tax	NOUN
ftr-494	92	42	amnesty	amnesty	NOUN
ftr-494	92	43	program	program	NOUN
ftr-494	92	44	to	to	PART
ftr-494	92	45	secure	secure	VERB
ftr-494	92	46	additional	additional	ADJ
ftr-494	92	47	tax	tax	NOUN
ftr-494	92	48	revenues	revenue	NOUN
ftr-494	92	49	which	which	PRON
ftr-494	92	50	will	will	AUX
ftr-494	92	51	not	not	PART
ftr-494	92	52	othenvise	othenvise	VERB
ftr-494	92	53	be	be	AUX
ftr-494	92	54	recovered	recover	VERB
ftr-494	92	55	by	by	ADP
ftr-494	92	56	the	the	DET
ftr-494	92	57	government	government	NOUN
ftr-494	92	58	.	.	PUNCT
ftr-494	93	1	although	although	SCONJ
ftr-494	93	2	a	a	DET
ftr-494	93	3	federal	federal	ADJ
ftr-494	93	4	tax	tax	NOUN
ftr-494	93	5	amnesty	amnesty	NOUN
ftr-494	93	6	program	program	NOUN
ftr-494	93	7	has	have	AUX
ftr-494	93	8	often	often	ADV
ftr-494	93	9	been	be	AUX
ftr-494	93	10	discussed,"0	discussed,"0	VERB
ftr-494	93	11	9	9	NUM
ftr-494	93	12	.	.	PUNCT
ftr-494	94	1	summary	summary	NOUN
ftr-494	94	2	of	of	ADP
ftr-494	94	3	administration	administration	NOUN
ftr-494	94	4	's	's	PART
ftr-494	94	5	revenue	revenue	NOUN
ftr-494	94	6	proposals	proposal	NOUN
ftr-494	94	7	.	.	PUNCT
ftr-494	95	1	released	release	VERB
ftr-494	95	2	by	by	ADP
ftr-494	95	3	treasury	treasury	PROPN
ftr-494	95	4	department	department	PROPN
ftr-494	95	5	feb	feb	PROPN
ftr-494	95	6	.	.	PROPN
ftr-494	95	7	25	25	NUM
ftr-494	95	8	,	,	PUNCT
ftr-494	95	9	1993	1993	NUM
ftr-494	95	10	,	,	PUNCT
ftr-494	95	11	daily	daily	PROPN
ftr-494	95	12	tax	tax	PROPN
ftr-494	95	13	rep	rep	PROPN
ftr-494	95	14	.	.	PROPN
ftr-494	95	15	,	,	PUNCT
ftr-494	95	16	special	special	ADJ
ftr-494	95	17	supplement	supplement	NOUN
ftr-494	95	18	(	(	PUNCT
ftr-494	95	19	bna	bna	PROPN
ftr-494	95	20	)	)	PUNCT
ftr-494	95	21	(	(	PUNCT
ftr-494	95	22	feb	feb	PROPN
ftr-494	95	23	.	.	PROPN
ftr-494	95	24	26	26	NUM
ftr-494	95	25	,	,	PUNCT
ftr-494	95	26	1993	1993	NUM
ftr-494	95	27	)	)	PUNCT
ftr-494	95	28	.	.	PUNCT
ftr-494	96	1	10	10	X
ftr-494	96	2	.	.	PUNCT
ftr-494	96	3	see	see	VERB
ftr-494	96	4	testimony	testimony	NOUN
ftr-494	96	5	before	before	ADP
ftr-494	96	6	the	the	DET
ftr-494	96	7	subcomm	subcomm	NOUN
ftr-494	96	8	.	.	PUNCT
ftr-494	97	1	on	on	ADP
ftr-494	97	2	commerce	commerce	PROPN
ftr-494	97	3	,	,	PUNCT
ftr-494	97	4	consumer	consumer	NOUN
ftr-494	97	5	and	and	CCONJ
ftr-494	97	6	monetary	monetary	ADJ
ftr-494	97	7	affairs	affair	NOUN
ftr-494	97	8	of	of	ADP
ftr-494	97	9	the	the	DET
ftr-494	97	10	house	house	NOUN
ftr-494	97	11	comm	comm	NOUN
ftr-494	97	12	.	.	PUNCT
ftr-494	98	1	on	on	ADP
ftr-494	98	2	government	government	NOUN
ftr-494	98	3	operations	operation	NOUN
ftr-494	98	4	,	,	PUNCT
ftr-494	98	5	101st	101st	PROPN
ftr-494	98	6	cong	cong	PROPN
ftr-494	98	7	..	..	PUNCT
ftr-494	98	8	2d	2d	NUM
ftr-494	98	9	sem	sem	NOUN
ftr-494	98	10	.	.	PUNCT
ftr-494	99	1	(	(	PUNCT
ftr-494	99	2	1990	1990	NUM
ftr-494	99	3	)	)	PUNCT
ftr-494	99	4	(	(	PUNCT
ftr-494	99	5	testimony	testimony	NOUN
ftr-494	99	6	of	of	ADP
ftr-494	99	7	sen	sen	PROPN
ftr-494	99	8	.	.	PROPN
ftr-494	99	9	alan	alan	PROPN
ftr-494	99	10	j.	j.	PROPN
ftr-494	99	11	dixon	dixon	PROPN
ftr-494	99	12	)	)	PUNCT
ftr-494	99	13	(	(	PUNCT
ftr-494	99	14	available	available	ADJ
ftr-494	99	15	in	in	ADP
ftr-494	99	16	tax	tax	NOUN
ftr-494	99	17	notes	note	NOUN
ftr-494	99	18	.	.	PUNCT
ftr-494	100	1	microfiche	microfiche	PROPN
ftr-494	100	2	database	database	PROPN
ftr-494	100	3	doec	doec	NOUN
ftr-494	100	4	.	.	PUNCT
ftr-494	101	1	90	90	NUM
ftr-494	101	2	-	-	SYM
ftr-494	101	3	5335	5335	NUM
ftr-494	101	4	(	(	PUNCT
ftr-494	101	5	july	july	PROPN
ftr-494	101	6	30	30	NUM
ftr-494	101	7	,	,	PUNCT
ftr-494	101	8	1990	1990	NUM
ftr-494	101	9	)	)	PUNCT
ftr-494	101	10	)	)	PUNCT
ftr-494	101	11	;	;	PUNCT
ftr-494	101	12	james	james	PROPN
ftr-494	101	13	p.	p.	PROPN
ftr-494	101	14	angelini	angelini	PROPN
ftr-494	101	15	,	,	PUNCT
ftr-494	101	16	federal	federal	ADJ
ftr-494	101	17	tax	tax	NOUN
ftr-494	101	18	amnesty	amnesty	NOUN
ftr-494	101	19	:	:	PUNCT
ftr-494	101	20	some	some	DET
ftr-494	101	21	policy	policy	NOUN
ftr-494	101	22	considerations	consideration	NOUN
ftr-494	101	23	,	,	PUNCT
ftr-494	101	24	36	36	NUM
ftr-494	101	25	tax	tax	NOUN
ftr-494	101	26	notes	note	NOUN
ftr-494	101	27	907	907	NUM
ftr-494	101	28	(	(	PUNCT
ftr-494	101	29	aug	aug	PROPN
ftr-494	101	30	.	.	PROPN
ftr-494	101	31	31	31	NUM
ftr-494	101	32	,	,	PUNCT
ftr-494	101	33	1987	1987	NUM
ftr-494	101	34	)	)	PUNCT
ftr-494	101	35	;	;	PUNCT
ftr-494	101	36	robert	robert	PROPN
ftr-494	101	37	m.	m.	PROPN
ftr-494	101	38	melia	melia	PROPN
ftr-494	101	39	,	,	PUNCT
ftr-494	101	40	is	be	AUX
ftr-494	101	41	the	the	DET
ftr-494	101	42	pen	pen	NOUN
ftr-494	101	43	mightier	mighty	ADJ
ftr-494	101	44	than	than	ADP
ftr-494	101	45	the	the	DET
ftr-494	101	46	audit	audit	NOUN
ftr-494	101	47	?	?	PUNCT
ftr-494	101	48	,	,	PUNCT
ftr-494	101	49	34	34	NUM
ftr-494	101	50	tax	tax	NOUN
ftr-494	101	51	notes	note	NOUN
ftr-494	101	52	1309	1309	NUM
ftr-494	101	53	(	(	PUNCT
ftr-494	101	54	mar	mar	PROPN
ftr-494	101	55	.	.	PROPN
ftr-494	101	56	30	30	NUM
ftr-494	101	57	,	,	PUNCT
ftr-494	101	58	1987	1987	NUM
ftr-494	101	59	)	)	PUNCT
ftr-494	101	60	(	(	PUNCT
ftr-494	101	61	discussing	discuss	VERB
ftr-494	101	62	a	a	DET
ftr-494	101	63	state	state	NOUN
ftr-494	101	64	amnesty	amnesty	NOUN
ftr-494	101	65	program	program	NOUN
ftr-494	101	66	)	)	PUNCT
ftr-494	101	67	;	;	PUNCT
ftr-494	101	68	carol	carol	PROPN
ftr-494	101	69	douglas	douglas	PROPN
ftr-494	101	70	,	,	PUNCT
ftr-494	101	71	is	be	AUX
ftr-494	101	72	a	a	DET
ftr-494	101	73	federal	federal	ADJ
ftr-494	101	74	tax	tax	NOUN
ftr-494	101	75	amnesty	amnesty	NOUN
ftr-494	101	76	the	the	DET
ftr-494	101	77	answer	answer	NOUN
ftr-494	101	78	to	to	ADP
ftr-494	101	79	our	our	PRON
ftr-494	101	80	deficit	deficit	NOUN
ftr-494	101	81	problems	problem	NOUN
ftr-494	101	82	?	?	PUNCT
ftr-494	101	83	,	,	PUNCT
ftr-494	101	84	30	30	NUM
ftr-494	101	85	tax	tax	NOUN
ftr-494	101	86	notes	note	NOUN
ftr-494	101	87	711	711	NUM
ftr-494	101	88	(	(	PUNCT
ftr-494	101	89	feb	feb	X
ftr-494	101	90	.	.	PROPN
ftr-494	101	91	24	24	NUM
ftr-494	101	92	.	.	PUNCT
ftr-494	101	93	1986	1986	NUM
ftr-494	101	94	)	)	PUNCT
ftr-494	101	95	;	;	PUNCT
ftr-494	101	96	richard	richard	PROPN
ftr-494	101	97	e.	e.	PROPN
ftr-494	101	98	harris	harris	PROPN
ftr-494	101	99	,	,	PUNCT
ftr-494	101	100	revenue	revenue	NOUN
ftr-494	101	101	sans	san	NOUN
ftr-494	101	102	taxes	taxis	NOUN
ftr-494	101	103	:	:	PUNCT
ftr-494	101	104	congress	congress	PROPN
ftr-494	101	105	shifts	shift	VERB
ftr-494	101	106	attention	attention	NOUN
ftr-494	101	107	to	to	ADP
ftr-494	101	108	federal	federal	ADJ
ftr-494	101	109	tax	tax	NOUN
ftr-494	101	110	amnesty	amnesty	NOUN
ftr-494	101	111	,	,	PUNCT
ftr-494	101	112	30	30	NUM
ftr-494	101	113	tax	tax	NOUN
ftr-494	101	114	notes	note	NOUN
ftr-494	101	115	916	916	NUM
ftr-494	101	116	(	(	PUNCT
ftr-494	101	117	mar	mar	PROPN
ftr-494	101	118	.	.	PROPN
ftr-494	101	119	10	10	NUM
ftr-494	101	120	,	,	PUNCT
ftr-494	101	121	1986	1986	NUM
ftr-494	101	122	)	)	PUNCT
ftr-494	101	123	;	;	PUNCT
ftr-494	101	124	leo	leo	PROPN
ftr-494	101	125	p.	p.	PROPN
ftr-494	101	126	martinez	martinez	PROPN
ftr-494	101	127	,	,	PUNCT
ftr-494	101	128	federal	federal	ADJ
ftr-494	101	129	tax	tax	NOUN
ftr-494	101	130	amnesty	amnesty	NOUN
ftr-494	101	131	:	:	PUNCT
ftr-494	101	132	crime	crime	NOUN
ftr-494	101	133	and	and	CCONJ
ftr-494	101	134	punishment	punishment	NOUN
ftr-494	101	135	revisited	revisit	VERB
ftr-494	101	136	,	,	PUNCT
ftr-494	101	137	10	10	NUM
ftr-494	101	138	va	va	NOUN
ftr-494	101	139	.	.	PUNCT
ftr-494	101	140	tax	tax	PROPN
ftr-494	101	141	rev	rev	PROPN
ftr-494	101	142	.	.	PROPN
ftr-494	101	143	535	535	NUM
ftr-494	101	144	(	(	PUNCT
ftr-494	101	145	1991	1991	NUM
ftr-494	101	146	):	):	PUNCT
ftr-494	101	147	bonnie	bonnie	PROPN
ftr-494	101	148	g.	g.	PROPN
ftr-494	101	149	ross	ross	PROPN
ftr-494	101	150	.	.	PUNCT
ftr-494	102	1	federal	federal	ADJ
ftr-494	102	2	tax	tax	NOUN
ftr-494	102	3	amnesty	amnesty	NOUN
ftr-494	102	4	:	:	PUNCT
ftr-494	102	5	reflecting	reflect	VERB
ftr-494	102	6	on	on	ADP
ftr-494	102	7	the	the	DET
ftr-494	102	8	states	state	NOUN
ftr-494	102	9	'	'	PART
ftr-494	102	10	experiences	experience	NOUN
ftr-494	102	11	,	,	PUNCT
ftr-494	102	12	40	40	NUM
ftr-494	102	13	tax	tax	NOUN
ftr-494	102	14	law	law	NOUN
ftr-494	102	15	.	.	PUNCT
ftr-494	103	1	145	145	NUM
ftr-494	103	2	.	.	NOUN
ftr-494	103	3	149	149	NUM
ftr-494	103	4	n.24	n.24	PROPN
ftr-494	103	5	(	(	PUNCT
ftr-494	103	6	1986	1986	NUM
ftr-494	103	7	)	)	PUNCT
ftr-494	103	8	(	(	PUNCT
ftr-494	103	9	listing	list	VERB
ftr-494	103	10	tax	tax	NOUN
ftr-494	103	11	amnesty	amnesty	NOUN
ftr-494	103	12	bills	bill	NOUN
ftr-494	103	13	introduced	introduce	VERB
ftr-494	103	14	in	in	ADP
ftr-494	103	15	the	the	DET
ftr-494	103	16	99th	99th	ADJ
ftr-494	103	17	congress	congress	NOUN
ftr-494	103	18	)	)	PUNCT
ftr-494	103	19	;	;	PUNCT
ftr-494	103	20	u.s	u.s	PROPN
ftr-494	103	21	.	.	PROPN
ftr-494	103	22	budget	budget	PROPN
ftr-494	103	23	:	:	PUNCT
ftr-494	103	24	talk	talk	NOUN
ftr-494	103	25	of	of	ADP
ftr-494	103	26	tax	tax	NOUN
ftr-494	103	27	amnesty	amnesty	NOUN
ftr-494	103	28	sweeps	sweep	VERB
ftr-494	103	29	congress	congress	PROPN
ftr-494	103	30	as	as	SCONJ
ftr-494	103	31	senate	senate	PROPN
ftr-494	103	32	panel	panel	NOUN
ftr-494	103	33	starts	start	VERB
ftr-494	103	34	work	work	NOUN
ftr-494	103	35	on	on	ADP
ftr-494	103	36	fy	fy	PROPN
ftr-494	103	37	1987	1987	NUM
ftr-494	103	38	budget	budget	NOUN
ftr-494	103	39	plan	plan	NOUN
ftr-494	103	40	,	,	PUNCT
ftr-494	103	41	daily	daily	ADJ
ftr-494	103	42	tax	tax	NOUN
ftr-494	103	43	report	report	NOUN
ftr-494	103	44	.	.	PUNCT
ftr-494	104	1	(	(	PUNCT
ftr-494	104	2	bna	bna	PROPN
ftr-494	104	3	)	)	PUNCT
ftr-494	104	4	ll2	ll2	NOUN
ftr-494	104	5	(	(	PUNCT
ftr-494	104	6	mar	mar	PROPN
ftr-494	104	7	.	.	PROPN
ftr-494	104	8	5	5	NUM
ftr-494	104	9	,	,	PUNCT
ftr-494	104	10	1986	1986	NUM
ftr-494	104	11	)	)	PUNCT
ftr-494	104	12	;	;	PUNCT
ftr-494	104	13	federal	federal	ADJ
ftr-494	104	14	tax	tax	NOUN
ftr-494	104	15	amnesty	amnesty	NOUN
ftr-494	104	16	:	:	PUNCT
ftr-494	104	17	has	have	VERB
ftr-494	104	18	its	its	PRON
ftr-494	104	19	time	time	NOUN
ftr-494	104	20	come	come	VERB
ftr-494	104	21	?	?	PUNCT
ftr-494	104	22	,	,	PUNCT
ftr-494	104	23	u.s	u.s	PROPN
ftr-494	104	24	.	.	PROPN
ftr-494	104	25	news	news	PROPN
ftr-494	104	26	&	&	CCONJ
ftr-494	104	27	world	world	PROPN
ftr-494	104	28	rep	rep	PROPN
ftr-494	104	29	.	.	PROPN
ftr-494	104	30	16	16	NUM
ftr-494	104	31	(	(	PUNCT
ftr-494	104	32	1986	1986	NUM
ftr-494	104	33	)	)	PUNCT
ftr-494	104	34	.	.	PUNCT
ftr-494	105	1	19931	19931	NUM
ftr-494	105	2	florida	florida	PROPN
ftr-494	105	3	tax	tax	PROPN
ftr-494	105	4	review	review	NOUN
ftr-494	105	5	the	the	DET
ftr-494	105	6	internal	internal	ADJ
ftr-494	105	7	revenue	revenue	NOUN
ftr-494	105	8	service	service	NOUN
ftr-494	105	9	has	have	AUX
ftr-494	105	10	consistently	consistently	ADV
ftr-494	105	11	opposed	oppose	VERB
ftr-494	105	12	the	the	DET
ftr-494	105	13	adoption	adoption	NOUN
ftr-494	105	14	of	of	ADP
ftr-494	105	15	such	such	DET
ftr-494	105	16	a	a	DET
ftr-494	105	17	program	program	NOUN
ftr-494	105	18	.	.	PUNCT
ftr-494	106	1	in	in	ADP
ftr-494	106	2	light	light	NOUN
ftr-494	106	3	of	of	ADP
ftr-494	106	4	the	the	DET
ftr-494	106	5	pressing	press	VERB
ftr-494	106	6	need	need	NOUN
ftr-494	106	7	for	for	ADP
ftr-494	106	8	more	more	ADJ
ftr-494	106	9	revenue	revenue	NOUN
ftr-494	106	10	and	and	CCONJ
ftr-494	106	11	anticipated	anticipate	VERB
ftr-494	106	12	significant	significant	ADJ
ftr-494	106	13	increases	increase	NOUN
ftr-494	106	14	in	in	ADP
ftr-494	106	15	federal	federal	ADJ
ftr-494	106	16	expenditures	expenditure	NOUN
ftr-494	106	17	to	to	PART
ftr-494	106	18	fund	fund	VERB
ftr-494	106	19	a	a	DET
ftr-494	106	20	comprehensive	comprehensive	ADJ
ftr-494	106	21	health	health	NOUN
ftr-494	106	22	program	program	NOUN
ftr-494	106	23	,	,	PUNCT
ftr-494	106	24	"	"	PUNCT
ftr-494	106	25	the	the	DET
ftr-494	106	26	matter	matter	NOUN
ftr-494	106	27	of	of	ADP
ftr-494	106	28	a	a	DET
ftr-494	106	29	tax	tax	NOUN
ftr-494	106	30	amnesty	amnesty	NOUN
ftr-494	106	31	program	program	NOUN
ftr-494	106	32	deserves	deserve	VERB
ftr-494	106	33	a	a	DET
ftr-494	106	34	full	full	ADJ
ftr-494	106	35	review	review	NOUN
ftr-494	106	36	.	.	PUNCT
ftr-494	107	1	if	if	SCONJ
ftr-494	107	2	we	we	PRON
ftr-494	107	3	are	be	AUX
ftr-494	107	4	to	to	PART
ftr-494	107	5	reinvent	reinvent	VERB
ftr-494	107	6	the	the	DET
ftr-494	107	7	government	government	NOUN
ftr-494	107	8	as	as	SCONJ
ftr-494	107	9	the	the	DET
ftr-494	107	10	president	president	NOUN
ftr-494	107	11	has	have	AUX
ftr-494	107	12	proposed	propose	VERB
ftr-494	107	13	,	,	PUNCT
ftr-494	107	14	we	we	PRON
ftr-494	107	15	must	must	AUX
ftr-494	107	16	be	be	AUX
ftr-494	107	17	able	able	ADJ
ftr-494	107	18	to	to	PART
ftr-494	107	19	review	review	VERB
ftr-494	107	20	prior	prior	ADJ
ftr-494	107	21	policy	policy	NOUN
ftr-494	107	22	conclusions	conclusion	NOUN
ftr-494	107	23	to	to	PART
ftr-494	107	24	see	see	VERB
ftr-494	107	25	whether	whether	SCONJ
ftr-494	107	26	they	they	PRON
ftr-494	107	27	remain	remain	VERB
ftr-494	107	28	appropriate	appropriate	ADJ
ftr-494	107	29	from	from	ADP
ftr-494	107	30	the	the	DET
ftr-494	107	31	perspective	perspective	NOUN
ftr-494	107	32	of	of	ADP
ftr-494	107	33	current	current	ADJ
ftr-494	107	34	conditions	condition	NOUN
ftr-494	107	35	.	.	PUNCT
ftr-494	107	36	'	'	PUNCT
ftr-494	108	1	2	2	NUM
ftr-494	108	2	the	the	DET
ftr-494	108	3	sections	section	NOUN
ftr-494	108	4	set	set	VERB
ftr-494	108	5	forth	forth	ADV
ftr-494	108	6	below	below	ADP
ftr-494	108	7	discuss	discuss	NOUN
ftr-494	108	8	(	(	PUNCT
ftr-494	108	9	1	1	NUM
ftr-494	108	10	)	)	PUNCT
ftr-494	108	11	the	the	DET
ftr-494	108	12	"	"	PUNCT
ftr-494	108	13	tax	tax	NOUN
ftr-494	108	14	gap	gap	NOUN
ftr-494	108	15	"	"	PUNCT
ftr-494	108	16	;	;	PUNCT
ftr-494	108	17	(	(	PUNCT
ftr-494	108	18	2	2	X
ftr-494	108	19	)	)	PUNCT
ftr-494	108	20	the	the	DET
ftr-494	108	21	recently	recently	ADV
ftr-494	108	22	announced	announce	VERB
ftr-494	108	23	nonfiling	nonfiling	NOUN
ftr-494	108	24	program	program	NOUN
ftr-494	108	25	of	of	ADP
ftr-494	108	26	the	the	DET
ftr-494	108	27	internal	internal	ADJ
ftr-494	108	28	revenue	revenue	NOUN
ftr-494	108	29	service	service	NOUN
ftr-494	108	30	;	;	PUNCT
ftr-494	108	31	(	(	PUNCT
ftr-494	108	32	3	3	X
ftr-494	108	33	)	)	PUNCT
ftr-494	108	34	the	the	DET
ftr-494	108	35	administrative	administrative	ADJ
ftr-494	108	36	enforcement	enforcement	NOUN
ftr-494	108	37	options	option	NOUN
ftr-494	108	38	available	available	ADJ
ftr-494	108	39	to	to	ADP
ftr-494	108	40	the	the	DET
ftr-494	108	41	internal	internal	ADJ
ftr-494	108	42	revenue	revenue	NOUN
ftr-494	108	43	service	service	NOUN
ftr-494	108	44	;	;	PUNCT
ftr-494	108	45	(	(	PUNCT
ftr-494	108	46	4	4	X
ftr-494	108	47	)	)	PUNCT
ftr-494	108	48	an	an	DET
ftr-494	108	49	overview	overview	NOUN
ftr-494	108	50	of	of	ADP
ftr-494	108	51	a	a	DET
ftr-494	108	52	comprehensive	comprehensive	ADJ
ftr-494	108	53	tax	tax	NOUN
ftr-494	108	54	amnesty	amnesty	NOUN
ftr-494	108	55	program	program	NOUN
ftr-494	108	56	;	;	PUNCT
ftr-494	108	57	(	(	PUNCT
ftr-494	108	58	5	5	X
ftr-494	108	59	)	)	PUNCT
ftr-494	108	60	the	the	DET
ftr-494	108	61	traditional	traditional	ADJ
ftr-494	108	62	response	response	NOUN
ftr-494	108	63	of	of	ADP
ftr-494	108	64	the	the	DET
ftr-494	108	65	internal	internal	ADJ
ftr-494	108	66	revenue	revenue	NOUN
ftr-494	108	67	service	service	NOUN
ftr-494	108	68	to	to	ADP
ftr-494	108	69	a	a	DET
ftr-494	108	70	proposed	propose	VERB
ftr-494	108	71	amnesty	amnesty	NOUN
ftr-494	108	72	program	program	NOUN
ftr-494	108	73	;	;	PUNCT
ftr-494	108	74	and	and	CCONJ
ftr-494	108	75	(	(	PUNCT
ftr-494	108	76	6	6	X
ftr-494	108	77	)	)	PUNCT
ftr-494	108	78	a	a	DET
ftr-494	108	79	proposed	propose	VERB
ftr-494	108	80	model	model	NOUN
ftr-494	108	81	for	for	ADP
ftr-494	108	82	a	a	DET
ftr-494	108	83	comprehensive	comprehensive	ADJ
ftr-494	108	84	tax	tax	NOUN
ftr-494	108	85	amnesty	amnesty	NOUN
ftr-494	108	86	program	program	NOUN
ftr-494	108	87	.	.	PUNCT
ftr-494	109	1	ii	ii	PROPN
ftr-494	109	2	.	.	PUNCT
ftr-494	110	1	the	the	DET
ftr-494	110	2	tax	tax	NOUN
ftr-494	110	3	gap	gap	NOUN
ftr-494	110	4	and	and	CCONJ
ftr-494	110	5	taxpayer	taxpayer	NOUN
ftr-494	110	6	rationalization	rationalization	VERB
ftr-494	110	7	the	the	DET
ftr-494	110	8	loss	loss	NOUN
ftr-494	110	9	of	of	ADP
ftr-494	110	10	revenue	revenue	NOUN
ftr-494	110	11	from	from	ADP
ftr-494	110	12	noncompliance	noncompliance	NOUN
ftr-494	110	13	presents	present	VERB
ftr-494	110	14	one	one	NUM
ftr-494	110	15	of	of	ADP
ftr-494	110	16	the	the	DET
ftr-494	110	17	more	more	ADV
ftr-494	110	18	vexing	vexing	ADJ
ftr-494	110	19	and	and	CCONJ
ftr-494	110	20	frustrating	frustrating	ADJ
ftr-494	110	21	matters	matter	NOUN
ftr-494	110	22	faced	face	VERB
ftr-494	110	23	by	by	ADP
ftr-494	110	24	tax	tax	NOUN
ftr-494	110	25	administrators	administrator	NOUN
ftr-494	110	26	.	.	PUNCT
ftr-494	111	1	the	the	DET
ftr-494	111	2	most	most	ADV
ftr-494	111	3	recent	recent	ADJ
ftr-494	111	4	internal	internal	ADJ
ftr-494	111	5	revenue	revenue	NOUN
ftr-494	111	6	service	service	NOUN
ftr-494	111	7	estimate	estimate	NOUN
ftr-494	111	8	of	of	ADP
ftr-494	111	9	income	income	NOUN
ftr-494	111	10	tax	tax	NOUN
ftr-494	111	11	revenue	revenue	NOUN
ftr-494	111	12	loss	loss	NOUN
ftr-494	111	13	due	due	ADP
ftr-494	111	14	to	to	ADP
ftr-494	111	15	noncompliance	noncompliance	NOUN
ftr-494	111	16	has	have	AUX
ftr-494	111	17	grown	grow	VERB
ftr-494	111	18	to	to	ADP
ftr-494	111	19	between	between	ADP
ftr-494	111	20	$	$	SYM
ftr-494	111	21	110	110	NUM
ftr-494	111	22	and	and	CCONJ
ftr-494	111	23	$	$	SYM
ftr-494	111	24	127	127	NUM
ftr-494	111	25	billion	billion	NUM
ftr-494	111	26	a	a	DET
ftr-494	111	27	year	year	NOUN
ftr-494	111	28	,	,	PUNCT
ftr-494	111	29	13	13	NUM
ftr-494	111	30	an	an	DET
ftr-494	111	31	amount	amount	NOUN
ftr-494	111	32	there	there	ADV
ftr-494	111	33	have	have	AUX
ftr-494	111	34	been	be	AUX
ftr-494	111	35	a	a	DET
ftr-494	111	36	number	number	NOUN
ftr-494	111	37	of	of	ADP
ftr-494	111	38	bills	bill	NOUN
ftr-494	111	39	introduced	introduce	VERB
ftr-494	111	40	on	on	ADP
ftr-494	111	41	the	the	DET
ftr-494	111	42	topic	topic	NOUN
ftr-494	111	43	.	.	PUNCT
ftr-494	112	1	see	see	VERB
ftr-494	112	2	douglas	douglas	PROPN
ftr-494	112	3	,	,	PUNCT
ftr-494	112	4	supra	supra	PROPN
ftr-494	112	5	(	(	PUNCT
ftr-494	112	6	listing	list	VERB
ftr-494	112	7	bills	bill	NOUN
ftr-494	112	8	introduced	introduce	VERB
ftr-494	112	9	concerning	concern	VERB
ftr-494	112	10	a	a	DET
ftr-494	112	11	federal	federal	ADJ
ftr-494	112	12	tax	tax	NOUN
ftr-494	112	13	amnesty	amnesty	NOUN
ftr-494	112	14	program	program	NOUN
ftr-494	112	15	)	)	PUNCT
ftr-494	112	16	;	;	PUNCT
ftr-494	112	17	see	see	VERB
ftr-494	112	18	also	also	ADV
ftr-494	112	19	,	,	PUNCT
ftr-494	112	20	e.g.	e.g.	ADV
ftr-494	112	21	,	,	PUNCT
ftr-494	112	22	testimony	testimony	NOUN
ftr-494	112	23	before	before	ADP
ftr-494	112	24	the	the	DET
ftr-494	112	25	subcomm	subcomm	NOUN
ftr-494	112	26	.	.	PUNCT
ftr-494	113	1	on	on	ADP
ftr-494	113	2	commerce	commerce	PROPN
ftr-494	113	3	,	,	PUNCT
ftr-494	113	4	consumer	consumer	NOUN
ftr-494	113	5	and	and	CCONJ
ftr-494	113	6	monetary	monetary	ADJ
ftr-494	113	7	affairs	affair	NOUN
ftr-494	113	8	of	of	ADP
ftr-494	113	9	the	the	DET
ftr-494	113	10	house	house	NOUN
ftr-494	113	11	comm	comm	NOUN
ftr-494	113	12	.	.	PUNCT
ftr-494	114	1	on	on	ADP
ftr-494	114	2	government	government	NOUN
ftr-494	114	3	operations	operation	NOUN
ftr-494	114	4	,	,	PUNCT
ftr-494	114	5	101st	101st	PROPN
ftr-494	114	6	cong	cong	PROPN
ftr-494	114	7	.	.	PROPN
ftr-494	114	8	,	,	PUNCT
ftr-494	114	9	2d	2d	NUM
ftr-494	114	10	sess	sess	NOUN
ftr-494	114	11	.	.	PUNCT
ftr-494	115	1	(	(	PUNCT
ftr-494	115	2	1990	1990	NUM
ftr-494	115	3	)	)	PUNCT
ftr-494	115	4	(	(	PUNCT
ftr-494	115	5	testimony	testimony	NOUN
ftr-494	115	6	of	of	ADP
ftr-494	115	7	michael	michael	PROPN
ftr-494	115	8	j.	j.	PROPN
ftr-494	115	9	graetz	graetz	PROPN
ftr-494	115	10	)	)	PUNCT
ftr-494	115	11	(	(	PUNCT
ftr-494	115	12	available	available	ADJ
ftr-494	115	13	in	in	ADP
ftr-494	115	14	tax	tax	NOUN
ftr-494	115	15	notes	note	NOUN
ftr-494	115	16	,	,	PUNCT
ftr-494	115	17	microfiche	microfiche	PROPN
ftr-494	115	18	database	database	PROPN
ftr-494	115	19	doc	doc	PROPN
ftr-494	115	20	.	.	PROPN
ftr-494	115	21	90	90	NUM
ftr-494	115	22	-	-	PUNCT
ftr-494	115	23	5337	5337	NUM
ftr-494	115	24	(	(	PUNCT
ftr-494	115	25	july	july	PROPN
ftr-494	115	26	30	30	NUM
ftr-494	115	27	,	,	PUNCT
ftr-494	115	28	1990	1990	NUM
ftr-494	115	29	)	)	PUNCT
ftr-494	115	30	)	)	PUNCT
ftr-494	115	31	;	;	PUNCT
ftr-494	115	32	testimony	testimony	NOUN
ftr-494	115	33	before	before	ADP
ftr-494	115	34	the	the	DET
ftr-494	115	35	subcomm	subcomm	NOUN
ftr-494	115	36	.	.	PUNCT
ftr-494	116	1	on	on	ADP
ftr-494	116	2	commerce	commerce	PROPN
ftr-494	116	3	,	,	PUNCT
ftr-494	116	4	consumer	consumer	NOUN
ftr-494	116	5	and	and	CCONJ
ftr-494	116	6	monetary	monetary	ADJ
ftr-494	116	7	affairs	affair	NOUN
ftr-494	116	8	of	of	ADP
ftr-494	116	9	the	the	DET
ftr-494	116	10	house	house	NOUN
ftr-494	116	11	comm	comm	NOUN
ftr-494	116	12	.	.	PUNCT
ftr-494	117	1	on	on	ADP
ftr-494	117	2	government	government	NOUN
ftr-494	117	3	operations	operation	NOUN
ftr-494	117	4	,	,	PUNCT
ftr-494	117	5	101st	101st	PROPN
ftr-494	117	6	cong	cong	PROPN
ftr-494	117	7	.	.	PROPN
ftr-494	117	8	,	,	PUNCT
ftr-494	117	9	2d	2d	NUM
ftr-494	117	10	sess	sess	NOUN
ftr-494	117	11	.	.	PUNCT
ftr-494	118	1	(	(	PUNCT
ftr-494	118	2	1990	1990	NUM
ftr-494	118	3	)	)	PUNCT
ftr-494	118	4	(	(	PUNCT
ftr-494	118	5	testimony	testimony	NOUN
ftr-494	118	6	of	of	ADP
ftr-494	118	7	fred	fred	PROPN
ftr-494	118	8	t.	t.	PROPN
ftr-494	118	9	goldberg	goldberg	PROPN
ftr-494	118	10	,	,	PUNCT
ftr-494	118	11	jr	jr	PROPN
ftr-494	118	12	.	.	PROPN
ftr-494	118	13	)	)	PUNCT
ftr-494	119	1	(	(	PUNCT
ftr-494	119	2	available	available	ADJ
ftr-494	119	3	in	in	ADP
ftr-494	119	4	tax	tax	NOUN
ftr-494	119	5	notes	note	NOUN
ftr-494	119	6	,	,	PUNCT
ftr-494	119	7	microfiche	microfiche	PROPN
ftr-494	119	8	database	database	PROPN
ftr-494	119	9	doc	doc	PROPN
ftr-494	119	10	.	.	PROPN
ftr-494	119	11	90	90	NUM
ftr-494	119	12	-	-	PUNCT
ftr-494	119	13	5336	5336	NUM
ftr-494	119	14	(	(	PUNCT
ftr-494	119	15	july	july	PROPN
ftr-494	119	16	30	30	NUM
ftr-494	119	17	,	,	PUNCT
ftr-494	119	18	1990	1990	NUM
ftr-494	119	19	)	)	PUNCT
ftr-494	119	20	)	)	PUNCT
ftr-494	119	21	;	;	PUNCT
ftr-494	120	1	proposals	proposal	NOUN
ftr-494	120	2	to	to	PART
ftr-494	120	3	simplify	simplify	VERB
ftr-494	120	4	and	and	CCONJ
ftr-494	120	5	streamline	streamline	VERB
ftr-494	120	6	the	the	DET
ftr-494	120	7	payment	payment	NOUN
ftr-494	120	8	of	of	ADP
ftr-494	120	9	employment	employment	NOUN
ftr-494	120	10	taxes	taxis	NOUN
ftr-494	120	11	for	for	ADP
ftr-494	120	12	domestic	domestic	ADJ
ftr-494	120	13	workers	worker	NOUN
ftr-494	120	14	:	:	PUNCT
ftr-494	120	15	joint	joint	ADJ
ftr-494	120	16	hearing	hearing	NOUN
ftr-494	120	17	before	before	ADP
ftr-494	120	18	the	the	DET
ftr-494	120	19	subcomm	subcomm	NOUN
ftr-494	120	20	.	.	PUNCT
ftr-494	121	1	on	on	ADP
ftr-494	121	2	social	social	ADJ
ftr-494	121	3	security	security	NOUN
ftr-494	121	4	&	&	CCONJ
ftr-494	121	5	subcomm	subcomm	NOUN
ftr-494	121	6	.	.	PUNCT
ftr-494	122	1	on	on	ADP
ftr-494	122	2	human	human	ADJ
ftr-494	122	3	resources	resource	NOUN
ftr-494	122	4	of	of	ADP
ftr-494	122	5	the	the	DET
ftr-494	122	6	house	house	NOUN
ftr-494	122	7	comm	comm	NOUN
ftr-494	122	8	.	.	PUNCT
ftr-494	123	1	on	on	ADP
ftr-494	123	2	ways	way	NOUN
ftr-494	123	3	and	and	CCONJ
ftr-494	123	4	means	mean	NOUN
ftr-494	123	5	,	,	PUNCT
ftr-494	123	6	103d	103d	NUM
ftr-494	123	7	cong	cong	NOUN
ftr-494	123	8	.	.	PROPN
ftr-494	123	9	,	,	PUNCT
ftr-494	123	10	ist	ist	NOUN
ftr-494	123	11	sess	sess	NOUN
ftr-494	123	12	.	.	PUNCT
ftr-494	124	1	(	(	PUNCT
ftr-494	124	2	1993	1993	NUM
ftr-494	124	3	)	)	PUNCT
ftr-494	124	4	(	(	PUNCT
ftr-494	124	5	containing	contain	VERB
ftr-494	124	6	a	a	DET
ftr-494	124	7	discussion	discussion	NOUN
ftr-494	124	8	of	of	ADP
ftr-494	124	9	tax	tax	NOUN
ftr-494	124	10	amnesty	amnesty	NOUN
ftr-494	124	11	for	for	ADP
ftr-494	124	12	the	the	DET
ftr-494	124	13	limited	limited	ADJ
ftr-494	124	14	purpose	purpose	NOUN
ftr-494	124	15	of	of	ADP
ftr-494	124	16	employment	employment	NOUN
ftr-494	124	17	tax	tax	NOUN
ftr-494	124	18	liability	liability	NOUN
ftr-494	124	19	of	of	ADP
ftr-494	124	20	household	household	NOUN
ftr-494	124	21	consumers	consumer	NOUN
ftr-494	124	22	in	in	ADP
ftr-494	124	23	connection	connection	NOUN
ftr-494	124	24	with	with	ADP
ftr-494	124	25	employment	employment	NOUN
ftr-494	124	26	of	of	ADP
ftr-494	124	27	domestic	domestic	ADJ
ftr-494	124	28	servants	servant	NOUN
ftr-494	124	29	)	)	PUNCT
ftr-494	124	30	.	.	PUNCT
ftr-494	125	1	11	11	NUM
ftr-494	125	2	.	.	X
ftr-494	126	1	see	see	VERB
ftr-494	126	2	clinton	clinton	PROPN
ftr-494	126	3	,	,	PUNCT
ftr-494	126	4	supra	supra	PROPN
ftr-494	126	5	note	note	NOUN
ftr-494	126	6	2	2	NUM
ftr-494	126	7	at	at	ADP
ftr-494	126	8	97	97	NUM
ftr-494	126	9	(	(	PUNCT
ftr-494	126	10	containing	contain	VERB
ftr-494	126	11	president	president	PROPN
ftr-494	126	12	clinton	clinton	PROPN
ftr-494	126	13	's	's	PART
ftr-494	126	14	remarks	remark	NOUN
ftr-494	126	15	regarding	regard	VERB
ftr-494	126	16	the	the	DET
ftr-494	126	17	tough	tough	ADJ
ftr-494	126	18	choices	choice	NOUN
ftr-494	126	19	necessary	necessary	ADJ
ftr-494	126	20	to	to	PART
ftr-494	126	21	control	control	VERB
ftr-494	126	22	health	health	NOUN
ftr-494	126	23	care	care	NOUN
ftr-494	126	24	costs	cost	NOUN
ftr-494	126	25	and	and	CCONJ
ftr-494	126	26	provide	provide	VERB
ftr-494	126	27	health	health	NOUN
ftr-494	126	28	care	care	NOUN
ftr-494	126	29	for	for	ADP
ftr-494	126	30	everyone	everyone	PRON
ftr-494	126	31	)	)	PUNCT
ftr-494	126	32	.	.	PUNCT
ftr-494	127	1	12	12	NUM
ftr-494	127	2	.	.	PUNCT
ftr-494	128	1	see	see	VERB
ftr-494	128	2	clinton	clinton	PROPN
ftr-494	128	3	,	,	PUNCT
ftr-494	128	4	supra	supra	PROPN
ftr-494	128	5	note	note	NOUN
ftr-494	129	1	3	3	NUM
ftr-494	129	2	.	.	NOUN
ftr-494	129	3	13	13	NUM
ftr-494	129	4	.	.	PUNCT
ftr-494	129	5	testimony	testimony	NOUN
ftr-494	129	6	before	before	ADP
ftr-494	129	7	the	the	DET
ftr-494	129	8	subcomm	subcomm	NOUN
ftr-494	129	9	.	.	PUNCT
ftr-494	130	1	on	on	ADP
ftr-494	130	2	treasury	treasury	PROPN
ftr-494	130	3	,	,	PUNCT
ftr-494	130	4	postal	postal	ADJ
ftr-494	130	5	service	service	NOUN
ftr-494	130	6	and	and	CCONJ
ftr-494	130	7	general	general	ADJ
ftr-494	130	8	government	government	NOUN
ftr-494	130	9	of	of	ADP
ftr-494	130	10	the	the	DET
ftr-494	130	11	house	house	NOUN
ftr-494	130	12	comm	comm	NOUN
ftr-494	130	13	.	.	PUNCT
ftr-494	131	1	on	on	ADP
ftr-494	131	2	appropriations	appropriation	NOUN
ftr-494	131	3	,	,	PUNCT
ftr-494	131	4	103d	103d	NUM
ftr-494	131	5	cong	cong	NOUN
ftr-494	131	6	.	.	PUNCT
ftr-494	131	7	,	,	PUNCT
ftr-494	131	8	1st	1st	ADJ
ftr-494	131	9	sess	sess	NOUN
ftr-494	131	10	.	.	PUNCT
ftr-494	132	1	(	(	PUNCT
ftr-494	132	2	1993	1993	NUM
ftr-494	132	3	)	)	PUNCT
ftr-494	132	4	(	(	PUNCT
ftr-494	132	5	testimony	testimony	NOUN
ftr-494	132	6	of	of	ADP
ftr-494	132	7	michael	michael	PROPN
ftr-494	132	8	p.	p.	PROPN
ftr-494	132	9	dolan	dolan	PROPN
ftr-494	132	10	)	)	PUNCT
ftr-494	132	11	(	(	PUNCT
ftr-494	132	12	available	available	ADJ
ftr-494	132	13	in	in	ADP
ftr-494	132	14	lexis	lexis	NOUN
ftr-494	132	15	,	,	PUNCT
ftr-494	132	16	fedtax	fedtax	ADJ
ftr-494	132	17	library	library	NOUN
ftr-494	132	18	,	,	PUNCT
ftr-494	132	19	tnt	tnt	NOUN
ftr-494	132	20	file	file	NOUN
ftr-494	132	21	,	,	PUNCT
ftr-494	132	22	elect	elect	PROPN
ftr-494	132	23	.	.	PUNCT
ftr-494	133	1	cite	cite	VERB
ftr-494	133	2	93	93	NUM
ftr-494	133	3	tnt	tnt	PROPN
ftr-494	133	4	2649	2649	NUM
ftr-494	133	5	)	)	PUNCT
ftr-494	133	6	.	.	PUNCT
ftr-494	134	1	the	the	DET
ftr-494	134	2	tax	tax	NOUN
ftr-494	134	3	gap	gap	NOUN
ftr-494	134	4	estimates	estimate	NOUN
ftr-494	134	5	are	be	AUX
ftr-494	134	6	based	base	VERB
ftr-494	134	7	on	on	ADP
ftr-494	134	8	service	service	NOUN
ftr-494	134	9	studies	study	NOUN
ftr-494	134	10	conducted	conduct	VERB
ftr-494	134	11	in	in	ADP
ftr-494	134	12	1988	1988	NUM
ftr-494	134	13	and	and	CCONJ
ftr-494	134	14	1990	1990	NUM
ftr-494	134	15	.	.	PUNCT
ftr-494	135	1	i	i	PRON
ftr-494	135	2	d.	d.	PROPN
ftr-494	135	3	see	see	VERB
ftr-494	135	4	gibbs	gibbs	PROPN
ftr-494	135	5	,	,	PUNCT
ftr-494	135	6	infra	infra	NOUN
ftr-494	135	7	note	note	VERB
ftr-494	135	8	16	16	NUM
ftr-494	135	9	.	.	PUNCT
ftr-494	136	1	former	former	ADJ
ftr-494	136	2	commissioner	commissioner	NOUN
ftr-494	136	3	fred	fred	PROPN
ftr-494	136	4	t.	t.	PROPN
ftr-494	136	5	goldberg	goldberg	PROPN
ftr-494	136	6	candidly	candidly	ADV
ftr-494	136	7	stated	state	VERB
ftr-494	136	8	that	that	SCONJ
ftr-494	136	9	"	"	PUNCT
ftr-494	136	10	'	'	PUNCT
ftr-494	136	11	we	we	PRON
ftr-494	136	12	do	do	AUX
ftr-494	136	13	n't	not	PART
ftr-494	136	14	really	really	ADV
ftr-494	136	15	know	know	VERB
ftr-494	136	16	,	,	PUNCT
ftr-494	136	17	folks	folk	NOUN
ftr-494	136	18	,	,	PUNCT
ftr-494	136	19	'	'	PUNCT
ftr-494	136	20	about	about	ADP
ftr-494	136	21	the	the	DET
ftr-494	136	22	size	size	NOUN
ftr-494	136	23	of	of	ADP
ftr-494	136	24	the	the	DET
ftr-494	136	25	tax	tax	NOUN
ftr-494	136	26	gap	gap	NOUN
ftr-494	136	27	.	.	PUNCT
ftr-494	137	1	'	'	PUNCT
ftr-494	137	2	it	it	PRON
ftr-494	137	3	might	might	AUX
ftr-494	137	4	be	be	AUX
ftr-494	137	5	$	$	SYM
ftr-494	137	6	80	80	NUM
ftr-494	137	7	billion	billion	NUM
ftr-494	138	1	[	[	X
ftr-494	138	2	a	a	DET
ftr-494	138	3	year	year	NOUN
ftr-494	138	4	]	]	PUNCT
ftr-494	138	5	,	,	PUNCT
ftr-494	138	6	it	it	PRON
ftr-494	138	7	might	might	AUX
ftr-494	138	8	be	be	AUX
ftr-494	138	9	$	$	SYM
ftr-494	138	10	200	200	NUM
ftr-494	138	11	billion	billion	NUM
ftr-494	138	12	.	.	PUNCT
ftr-494	139	1	we	we	PRON
ftr-494	139	2	do	do	AUX
ftr-494	139	3	know	know	VERB
ftr-494	139	4	its	its	PRON
ftr-494	139	5	a	a	DET
ftr-494	139	6	very	very	ADV
ftr-494	139	7	large	large	ADJ
ftr-494	139	8	number	number	NOUN
ftr-494	139	9	.	.	PUNCT
ftr-494	139	10	'	'	PUNCT
ftr-494	140	1	sean	sean	PROPN
ftr-494	140	2	ford	ford	PROPN
ftr-494	140	3	&	&	CCONJ
ftr-494	140	4	marianne	marianne	PROPN
ftr-494	140	5	evans	evans	PROPN
ftr-494	140	6	,	,	PUNCT
ftr-494	140	7	irs	irs	PROPN
ftr-494	141	1	[	[	X
ftr-494	141	2	vol	vol	NOUN
ftr-494	141	3	1:5	1:5	NUM
ftr-494	141	4	tax	tax	NOUN
ftr-494	141	5	anmesty	anmesty	NOUN
ftr-494	141	6	:	:	PUNCT
ftr-494	141	7	an	an	DET
ftr-494	141	8	old	old	ADJ
ftr-494	141	9	debate	debate	NOUN
ftr-494	141	10	almost	almost	ADV
ftr-494	141	11	equal	equal	ADJ
ftr-494	141	12	to	to	ADP
ftr-494	141	13	president	president	PROPN
ftr-494	141	14	clinton	clinton	PROPN
ftr-494	141	15	's	's	PART
ftr-494	141	16	goal	goal	NOUN
ftr-494	141	17	of	of	ADP
ftr-494	141	18	cutting	cut	VERB
ftr-494	141	19	the	the	DET
ftr-494	141	20	deficit	deficit	NOUN
ftr-494	141	21	in	in	ADP
ftr-494	141	22	1997	1997	NUM
ftr-494	141	23	by	by	ADP
ftr-494	141	24	$	$	SYM
ftr-494	141	25	140	140	NUM
ftr-494	141	26	billion	billion	NUM
ftr-494	141	27	.	.	PUNCT
ftr-494	142	1	14	14	NUM
ftr-494	143	1	the	the	DET
ftr-494	143	2	revenue	revenue	NOUN
ftr-494	143	3	loss	loss	NOUN
ftr-494	143	4	due	due	ADP
ftr-494	143	5	to	to	ADP
ftr-494	143	6	noncompliance	noncompliance	NOUN
ftr-494	143	7	is	be	AUX
ftr-494	143	8	referred	refer	VERB
ftr-494	143	9	to	to	ADP
ftr-494	143	10	as	as	ADP
ftr-494	143	11	the	the	DET
ftr-494	143	12	"	"	PUNCT
ftr-494	143	13	tax	tax	NOUN
ftr-494	143	14	gap	gap	NOUN
ftr-494	143	15	.	.	PUNCT
ftr-494	143	16	'	'	PUNCT
ftr-494	144	1	the	the	DET
ftr-494	144	2	tax	tax	NOUN
ftr-494	144	3	gap	gap	NOUN
ftr-494	144	4	does	do	AUX
ftr-494	144	5	not	not	PART
ftr-494	144	6	include	include	VERB
ftr-494	144	7	losses	loss	NOUN
ftr-494	144	8	due	due	ADJ
ftr-494	144	9	to	to	ADP
ftr-494	144	10	noncompliance	noncompliance	NOUN
ftr-494	144	11	with	with	ADP
ftr-494	144	12	respect	respect	NOUN
ftr-494	144	13	to	to	ADP
ftr-494	144	14	employment	employment	NOUN
ftr-494	144	15	taxes	taxis	NOUN
ftr-494	144	16	,	,	PUNCT
ftr-494	144	17	excise	excise	NOUN
ftr-494	144	18	taxes	taxis	NOUN
ftr-494	144	19	,	,	PUNCT
ftr-494	144	20	or	or	CCONJ
ftr-494	144	21	illegal	illegal	ADJ
ftr-494	144	22	sources	source	NOUN
ftr-494	144	23	of	of	ADP
ftr-494	144	24	income	income	NOUN
ftr-494	144	25	.	.	PUNCT
ftr-494	145	1	6	6	NUM
ftr-494	145	2	consequently	consequently	ADV
ftr-494	145	3	,	,	PUNCT
ftr-494	145	4	the	the	DET
ftr-494	145	5	actual	actual	ADJ
ftr-494	145	6	revenue	revenue	NOUN
ftr-494	145	7	loss	loss	NOUN
ftr-494	145	8	due	due	ADP
ftr-494	145	9	to	to	ADP
ftr-494	145	10	noncompliance	noncompliance	NOUN
ftr-494	145	11	each	each	DET
ftr-494	145	12	year	year	NOUN
ftr-494	145	13	certainly	certainly	ADV
ftr-494	145	14	exceeds	exceed	VERB
ftr-494	145	15	the	the	DET
ftr-494	145	16	president	president	NOUN
ftr-494	145	17	's	's	PART
ftr-494	145	18	deficit	deficit	NOUN
ftr-494	145	19	reduction	reduction	NOUN
ftr-494	145	20	goal	goal	NOUN
ftr-494	145	21	.	.	PUNCT
ftr-494	146	1	17	17	NUM
ftr-494	146	2	a	a	DET
ftr-494	146	3	consumption	consumption	NOUN
ftr-494	146	4	type	type	NOUN
ftr-494	146	5	of	of	ADP
ftr-494	146	6	system	system	NOUN
ftr-494	146	7	or	or	CCONJ
ftr-494	146	8	a	a	DET
ftr-494	146	9	national	national	ADJ
ftr-494	146	10	sales	sale	NOUN
ftr-494	146	11	tax	tax	NOUN
ftr-494	146	12	may	may	AUX
ftr-494	146	13	reduce	reduce	VERB
ftr-494	146	14	the	the	DET
ftr-494	146	15	effects	effect	NOUN
ftr-494	146	16	of	of	ADP
ftr-494	146	17	noncompliance	noncompliance	NOUN
ftr-494	146	18	,	,	PUNCT
ftr-494	146	19	but	but	CCONJ
ftr-494	146	20	would	would	AUX
ftr-494	146	21	present	present	VERB
ftr-494	146	22	many	many	ADJ
ftr-494	146	23	other	other	ADJ
ftr-494	146	24	problems	problem	NOUN
ftr-494	146	25	.	.	PUNCT
ftr-494	147	1	'8	'8	PUNCT
ftr-494	148	1	for	for	ADP
ftr-494	148	2	the	the	DET
ftr-494	148	3	short	short	ADJ
ftr-494	148	4	term	term	NOUN
ftr-494	148	5	,	,	PUNCT
ftr-494	148	6	the	the	DET
ftr-494	148	7	issue	issue	NOUN
ftr-494	148	8	of	of	ADP
ftr-494	148	9	tax	tax	NOUN
ftr-494	148	10	compliance	compliance	NOUN
ftr-494	148	11	under	under	ADP
ftr-494	148	12	the	the	DET
ftr-494	148	13	existing	exist	VERB
ftr-494	148	14	income	income	NOUN
ftr-494	148	15	tax	tax	NOUN
ftr-494	148	16	system	system	NOUN
ftr-494	148	17	,	,	PUNCT
ftr-494	148	18	as	as	SCONJ
ftr-494	148	19	it	it	PRON
ftr-494	148	20	relates	relate	VERB
ftr-494	148	21	to	to	ADP
ftr-494	148	22	nonfilers	nonfiler	NOUN
ftr-494	148	23	,	,	PUNCT
ftr-494	148	24	tax	tax	NOUN
ftr-494	148	25	avoiders	avoider	NOUN
ftr-494	148	26	and	and	CCONJ
ftr-494	148	27	evaders	evader	NOUN
ftr-494	148	28	,	,	PUNCT
ftr-494	148	29	is	be	AUX
ftr-494	148	30	a	a	DET
ftr-494	148	31	matter	matter	NOUN
ftr-494	148	32	of	of	ADP
ftr-494	148	33	national	national	ADJ
ftr-494	148	34	urgency	urgency	NOUN
ftr-494	148	35	.	.	PUNCT
ftr-494	149	1	the	the	DET
ftr-494	149	2	tax	tax	NOUN
ftr-494	149	3	gap	gap	NOUN
ftr-494	149	4	and	and	CCONJ
ftr-494	149	5	the	the	DET
ftr-494	149	6	consequent	consequent	ADJ
ftr-494	149	7	annual	annual	ADJ
ftr-494	149	8	loss	loss	NOUN
ftr-494	149	9	of	of	ADP
ftr-494	149	10	billions	billion	NOUN
ftr-494	149	11	of	of	ADP
ftr-494	149	12	dollars	dollar	NOUN
ftr-494	149	13	has	have	AUX
ftr-494	149	14	been	be	AUX
ftr-494	149	15	reviewed	review	VERB
ftr-494	149	16	by	by	ADP
ftr-494	149	17	the	the	DET
ftr-494	149	18	internal	internal	ADJ
ftr-494	149	19	revenue	revenue	NOUN
ftr-494	149	20	service	service	NOUN
ftr-494	149	21	and	and	CCONJ
ftr-494	149	22	congress	congress	PROPN
ftr-494	149	23	,	,	PUNCT
ftr-494	149	24	as	as	ADV
ftr-494	149	25	well	well	ADV
ftr-494	149	26	as	as	ADP
ftr-494	149	27	independent	independent	ADJ
ftr-494	149	28	experts	expert	NOUN
ftr-494	149	29	.	.	PUNCT
ftr-494	150	1	the	the	DET
ftr-494	150	2	most	most	ADV
ftr-494	150	3	important	important	ADJ
ftr-494	150	4	question	question	NOUN
ftr-494	150	5	is	be	AUX
ftr-494	150	6	not	not	PART
ftr-494	150	7	the	the	DET
ftr-494	150	8	amount	amount	NOUN
ftr-494	150	9	of	of	ADP
ftr-494	150	10	the	the	DET
ftr-494	150	11	revenue	revenue	NOUN
ftr-494	150	12	lost	lose	VERB
ftr-494	150	13	,	,	PUNCT
ftr-494	150	14	or	or	CCONJ
ftr-494	150	15	whether	whether	SCONJ
ftr-494	150	16	the	the	DET
ftr-494	150	17	percentage	percentage	NOUN
ftr-494	150	18	of	of	ADP
ftr-494	150	19	compliance	compliance	NOUN
ftr-494	150	20	is	be	AUX
ftr-494	150	21	decreasing	decrease	VERB
ftr-494	150	22	,	,	PUNCT
ftr-494	150	23	improving	improve	VERB
ftr-494	150	24	or	or	CCONJ
ftr-494	150	25	remaining	remain	VERB
ftr-494	150	26	the	the	DET
ftr-494	150	27	same	same	ADJ
ftr-494	150	28	,	,	PUNCT
ftr-494	150	29	'	'	PUNCT
ftr-494	150	30	9	9	NUM
ftr-494	151	1	but	but	CCONJ
ftr-494	151	2	rather	rather	ADV
ftr-494	151	3	how	how	SCONJ
ftr-494	151	4	can	can	AUX
ftr-494	151	5	the	the	DET
ftr-494	151	6	amount	amount	NOUN
ftr-494	151	7	of	of	ADP
ftr-494	151	8	the	the	DET
ftr-494	151	9	revenue	revenue	NOUN
ftr-494	151	10	loss	loss	NOUN
ftr-494	151	11	be	be	AUX
ftr-494	151	12	reduced	reduce	VERB
ftr-494	151	13	.	.	PUNCT
ftr-494	152	1	admittedly	admittedly	ADV
ftr-494	152	2	has	have	VERB
ftr-494	152	3	long	long	ADJ
ftr-494	152	4	way	way	NOUN
ftr-494	152	5	to	to	PART
ftr-494	152	6	go	go	VERB
ftr-494	152	7	on	on	ADP
ftr-494	152	8	administration	administration	NOUN
ftr-494	152	9	,	,	PUNCT
ftr-494	152	10	simplification	simplification	NOUN
ftr-494	152	11	,	,	PUNCT
ftr-494	152	12	49	49	NUM
ftr-494	152	13	tax	tax	NOUN
ftr-494	152	14	notes	note	NOUN
ftr-494	152	15	1272	1272	NUM
ftr-494	152	16	,	,	PUNCT
ftr-494	152	17	1273	1273	NUM
ftr-494	152	18	(	(	PUNCT
ftr-494	152	19	dec	dec	PROPN
ftr-494	152	20	.	.	PROPN
ftr-494	152	21	17	17	NUM
ftr-494	152	22	,	,	PUNCT
ftr-494	152	23	1990	1990	NUM
ftr-494	152	24	)	)	PUNCT
ftr-494	152	25	.	.	PUNCT
ftr-494	153	1	14	14	NUM
ftr-494	153	2	.	.	X
ftr-494	154	1	clinton	clinton	PROPN
ftr-494	154	2	,	,	PUNCT
ftr-494	154	3	supra	supra	PROPN
ftr-494	154	4	note	note	NOUN
ftr-494	154	5	3	3	NUM
ftr-494	154	6	.	.	NOUN
ftr-494	154	7	15	15	NUM
ftr-494	154	8	.	.	PUNCT
ftr-494	155	1	united	united	PROPN
ftr-494	155	2	states	states	PROPN
ftr-494	155	3	general	general	PROPN
ftr-494	155	4	accounting	accounting	PROPN
ftr-494	155	5	office	office	NOUN
ftr-494	155	6	,	,	PUNCT
ftr-494	155	7	bricfing	bricfe	VERB
ftr-494	155	8	report	report	NOUN
ftr-494	155	9	to	to	ADP
ftr-494	155	10	the	the	DET
ftr-494	155	11	chairman	chairman	NOUN
ftr-494	155	12	,	,	PUNCT
ftr-494	155	13	subcomm	subcomm	NOUN
ftr-494	155	14	.	.	PUNCT
ftr-494	156	1	on	on	ADP
ftr-494	156	2	oversight	oversight	NOUN
ftr-494	156	3	,	,	PUNCT
ftr-494	156	4	house	house	NOUN
ftr-494	156	5	comm	comm	NOUN
ftr-494	156	6	.	.	PUNCT
ftr-494	157	1	on	on	ADP
ftr-494	157	2	ways	way	NOUN
ftr-494	157	3	and	and	CCONJ
ftr-494	157	4	means	mean	NOUN
ftr-494	157	5	.	.	PUNCT
ftr-494	158	1	tax	tax	NOUN
ftr-494	158	2	administration	administration	NOUN
ftr-494	158	3	:	:	PUNCT
ftr-494	158	4	irs	irs	PROPN
ftr-494	158	5	'	'	PART
ftr-494	158	6	tax	tax	NOUN
ftr-494	158	7	gap	gap	NOUN
ftr-494	158	8	studies	study	NOUN
ftr-494	158	9	4	4	NUM
ftr-494	158	10	(	(	PUNCT
ftr-494	158	11	mar	mar	PROPN
ftr-494	158	12	.	.	PROPN
ftr-494	158	13	1988	1988	NUM
ftr-494	158	14	)	)	PUNCT
ftr-494	158	15	(	(	PUNCT
ftr-494	158	16	available	available	ADJ
ftr-494	158	17	in	in	ADP
ftr-494	158	18	tax	tax	NOUN
ftr-494	158	19	notes	note	NOUN
ftr-494	158	20	,	,	PUNCT
ftr-494	158	21	microfiche	microfiche	NOUN
ftr-494	158	22	database	database	PROPN
ftr-494	158	23	dec	dec	PROPN
ftr-494	158	24	.	.	PROPN
ftr-494	158	25	88	88	NUM
ftr-494	158	26	-	-	SYM
ftr-494	158	27	3368	3368	NUM
ftr-494	158	28	(	(	PUNCT
ftr-494	158	29	apr	apr	PROPN
ftr-494	158	30	.	.	PROPN
ftr-494	158	31	4	4	NUM
ftr-494	158	32	,	,	PUNCT
ftr-494	158	33	1988	1988	NUM
ftr-494	158	34	)	)	PUNCT
ftr-494	158	35	)	)	PUNCT
ftr-494	158	36	.	.	PUNCT
ftr-494	159	1	the	the	DET
ftr-494	159	2	tax	tax	NOUN
ftr-494	159	3	gap	gap	NOUN
ftr-494	159	4	according	accord	VERB
ftr-494	159	5	to	to	ADP
ftr-494	159	6	the	the	DET
ftr-494	159	7	definition	definition	NOUN
ftr-494	159	8	of	of	ADP
ftr-494	159	9	the	the	DET
ftr-494	159	10	gao	gao	PROPN
ftr-494	159	11	is	be	AUX
ftr-494	159	12	"	"	PUNCT
ftr-494	159	13	the	the	DET
ftr-494	159	14	difference	difference	NOUN
ftr-494	159	15	between	between	ADP
ftr-494	159	16	the	the	DET
ftr-494	159	17	amount	amount	NOUN
ftr-494	159	18	of	of	ADP
ftr-494	159	19	income	income	NOUN
ftr-494	159	20	taxes	taxis	NOUN
ftr-494	159	21	voluntarily	voluntarily	ADV
ftr-494	159	22	paid	pay	VERB
ftr-494	159	23	by	by	ADP
ftr-494	159	24	individuals	individual	NOUN
ftr-494	159	25	and	and	CCONJ
ftr-494	159	26	businesses	business	NOUN
ftr-494	159	27	and	and	CCONJ
ftr-494	159	28	the	the	DET
ftr-494	159	29	amount	amount	NOUN
ftr-494	159	30	of	of	ADP
ftr-494	159	31	income	income	NOUN
ftr-494	159	32	taxes	taxis	NOUN
ftr-494	159	33	that	that	PRON
ftr-494	159	34	are	be	AUX
ftr-494	159	35	owed	owe	VERB
ftr-494	159	36	.	.	PUNCT
ftr-494	159	37	"	"	PUNCT
ftr-494	160	1	i	i	PRON
ftr-494	160	2	d.	d.	PROPN
ftr-494	160	3	the	the	DET
ftr-494	160	4	methodology	methodology	NOUN
ftr-494	160	5	used	use	VERB
ftr-494	160	6	in	in	ADP
ftr-494	160	7	determining	determine	VERB
ftr-494	160	8	such	such	ADJ
ftr-494	160	9	estimates	estimate	NOUN
ftr-494	160	10	relies	rely	VERB
ftr-494	160	11	largely	largely	ADV
ftr-494	160	12	on	on	ADP
ftr-494	160	13	data	datum	NOUN
ftr-494	160	14	derived	derive	VERB
ftr-494	160	15	from	from	ADP
ftr-494	160	16	in	in	ADP
ftr-494	160	17	-	-	PUNCT
ftr-494	160	18	depth	depth	NOUN
ftr-494	160	19	audit	audit	NOUN
ftr-494	160	20	examinations	examination	NOUN
ftr-494	160	21	referred	refer	VERB
ftr-494	160	22	to	to	ADP
ftr-494	160	23	as	as	ADP
ftr-494	160	24	the	the	DET
ftr-494	160	25	taxpayer	taxpayer	NOUN
ftr-494	160	26	compliance	compliance	NOUN
ftr-494	160	27	measurement	measurement	NOUN
ftr-494	160	28	program	program	NOUN
ftr-494	160	29	(	(	PUNCT
ftr-494	160	30	"	"	PUNCT
ftr-494	160	31	tcmp	tcmp	PROPN
ftr-494	160	32	"	"	PUNCT
ftr-494	160	33	)	)	PUNCT
ftr-494	160	34	.	.	PUNCT
ftr-494	161	1	see	see	VERB
ftr-494	161	2	dolan	dolan	PROPN
ftr-494	161	3	.	.	PUNCT
ftr-494	162	1	supra	supra	PROPN
ftr-494	162	2	note	note	PROPN
ftr-494	162	3	13	13	NUM
ftr-494	162	4	.	.	PUNCT
ftr-494	163	1	16	16	NUM
ftr-494	163	2	.	.	PUNCT
ftr-494	164	1	see	see	VERB
ftr-494	164	2	testimony	testimony	NOUN
ftr-494	164	3	before	before	ADP
ftr-494	164	4	the	the	DET
ftr-494	164	5	senate	senate	PROPN
ftr-494	164	6	budget	budget	NOUN
ftr-494	164	7	comm	comm	NOUN
ftr-494	164	8	.	.	PUNCT
ftr-494	165	1	,	,	PUNCT
ftr-494	165	2	100th	100th	ADJ
ftr-494	165	3	cong	cong	NOUN
ftr-494	165	4	.	.	PROPN
ftr-494	165	5	,	,	PUNCT
ftr-494	165	6	2d	2d	NUM
ftr-494	165	7	sess	sess	NOUN
ftr-494	165	8	.	.	PUNCT
ftr-494	166	1	(	(	PUNCT
ftr-494	166	2	1988	1988	NUM
ftr-494	166	3	)	)	PUNCT
ftr-494	166	4	(	(	PUNCT
ftr-494	166	5	testimony	testimony	NOUN
ftr-494	166	6	of	of	ADP
ftr-494	166	7	lawrence	lawrence	PROPN
ftr-494	166	8	b.	b.	PROPN
ftr-494	166	9	gibbs	gibbs	PROPN
ftr-494	166	10	)	)	PUNCT
ftr-494	166	11	(	(	PUNCT
ftr-494	166	12	available	available	ADJ
ftr-494	166	13	in	in	ADP
ftr-494	166	14	tax	tax	NOUN
ftr-494	166	15	notes	note	NOUN
ftr-494	166	16	,	,	PUNCT
ftr-494	166	17	microfiche	microfiche	NOUN
ftr-494	166	18	database	database	NOUN
ftr-494	166	19	doe	doe	PROPN
ftr-494	166	20	.	.	PUNCT
ftr-494	167	1	88	88	NUM
ftr-494	167	2	-	-	SYM
ftr-494	167	3	3367	3367	NUM
ftr-494	167	4	(	(	PUNCT
ftr-494	167	5	apr	apr	NOUN
ftr-494	167	6	.	.	PROPN
ftr-494	167	7	11	11	NUM
ftr-494	167	8	,	,	PUNCT
ftr-494	167	9	1988	1988	NUM
ftr-494	167	10	)	)	PUNCT
ftr-494	167	11	)	)	PUNCT
ftr-494	167	12	.	.	PUNCT
ftr-494	168	1	the	the	DET
ftr-494	168	2	tax	tax	NOUN
ftr-494	168	3	gap	gap	NOUN
ftr-494	168	4	does	do	AUX
ftr-494	168	5	not	not	PART
ftr-494	168	6	include	include	VERB
ftr-494	168	7	taxes	taxis	NOUN
ftr-494	168	8	not	not	PART
ftr-494	168	9	paid	pay	VERB
ftr-494	168	10	on	on	ADP
ftr-494	168	11	income	income	NOUN
ftr-494	168	12	derived	derive	VERB
ftr-494	168	13	from	from	ADP
ftr-494	168	14	illegal	illegal	ADJ
ftr-494	168	15	activities	activity	NOUN
ftr-494	168	16	.	.	PUNCT
ftr-494	169	1	i	i	PRON
ftr-494	169	2	d.	d.	PROPN
ftr-494	169	3	the	the	DET
ftr-494	169	4	service	service	NOUN
ftr-494	169	5	was	be	AUX
ftr-494	169	6	expected	expect	VERB
ftr-494	169	7	to	to	PART
ftr-494	169	8	issue	issue	VERB
ftr-494	169	9	similar	similar	ADJ
ftr-494	169	10	tax	tax	NOUN
ftr-494	169	11	gap	gap	NOUN
ftr-494	169	12	reports	report	NOUN
ftr-494	169	13	concerning	concern	VERB
ftr-494	169	14	noncompliance	noncompliance	NOUN
ftr-494	169	15	in	in	ADP
ftr-494	169	16	the	the	DET
ftr-494	169	17	tax	tax	NOUN
ftr-494	169	18	areas	area	NOUN
ftr-494	169	19	of	of	ADP
ftr-494	169	20	employment	employment	NOUN
ftr-494	169	21	tax	tax	NOUN
ftr-494	169	22	,	,	PUNCT
ftr-494	169	23	excise	excise	NOUN
ftr-494	169	24	tax	tax	NOUN
ftr-494	169	25	,	,	PUNCT
ftr-494	169	26	and	and	CCONJ
ftr-494	169	27	illegal	illegal	ADJ
ftr-494	169	28	sources	source	NOUN
ftr-494	169	29	of	of	ADP
ftr-494	169	30	income	income	NOUN
ftr-494	169	31	.	.	PUNCT
ftr-494	170	1	staff	staff	NOUN
ftr-494	170	2	of	of	ADP
ftr-494	170	3	the	the	DET
ftr-494	170	4	house	house	NOUN
ftr-494	170	5	comm	comm	NOUN
ftr-494	170	6	.	.	PUNCT
ftr-494	171	1	on	on	ADP
ftr-494	171	2	ways	way	NOUN
ftr-494	171	3	and	and	CCONJ
ftr-494	171	4	means	mean	NOUN
ftr-494	171	5	,	,	PUNCT
ftr-494	172	1	101st	101st	PROPN
ftr-494	172	2	.	.	PUNCT
ftr-494	172	3	cong	cong	PROPN
ftr-494	172	4	.	.	PROPN
ftr-494	172	5	,	,	PUNCT
ftr-494	172	6	2d	2d	NUM
ftr-494	172	7	sess	sess	NOUN
ftr-494	172	8	.	.	PUNCT
ftr-494	172	9	,	,	PUNCT
ftr-494	172	10	overview	overview	NOUN
ftr-494	172	11	of	of	ADP
ftr-494	172	12	the	the	DET
ftr-494	172	13	federal	federal	ADJ
ftr-494	172	14	tax	tax	NOUN
ftr-494	172	15	system	system	NOUN
ftr-494	172	16	195	195	NUM
ftr-494	172	17	(	(	PUNCT
ftr-494	172	18	comm	comm	NOUN
ftr-494	172	19	.	.	PUNCT
ftr-494	173	1	print	print	NOUN
ftr-494	173	2	1990	1990	NUM
ftr-494	173	3	)	)	PUNCT
ftr-494	174	1	[	[	X
ftr-494	174	2	hereinafter	hereinafter	NOUN
ftr-494	174	3	overview	overview	NOUN
ftr-494	174	4	]	]	PUNCT
ftr-494	174	5	.	.	PUNCT
ftr-494	175	1	this	this	PRON
ftr-494	175	2	,	,	PUNCT
ftr-494	175	3	as	as	ADP
ftr-494	175	4	yet	yet	ADV
ftr-494	175	5	,	,	PUNCT
ftr-494	175	6	has	have	AUX
ftr-494	175	7	not	not	PART
ftr-494	175	8	occurred	occur	VERB
ftr-494	175	9	.	.	PUNCT
ftr-494	176	1	17	17	NUM
ftr-494	176	2	.	.	X
ftr-494	177	1	clinton	clinton	PROPN
ftr-494	177	2	,	,	PUNCT
ftr-494	177	3	supra	supra	PROPN
ftr-494	177	4	note	note	NOUN
ftr-494	177	5	3	3	NUM
ftr-494	177	6	.	.	NOUN
ftr-494	177	7	18	18	NUM
ftr-494	177	8	.	.	PUNCT
ftr-494	178	1	among	among	ADP
ftr-494	178	2	the	the	DET
ftr-494	178	3	major	major	ADJ
ftr-494	178	4	problems	problem	NOUN
ftr-494	178	5	attendant	attendant	ADJ
ftr-494	178	6	to	to	ADP
ftr-494	178	7	the	the	DET
ftr-494	178	8	adoption	adoption	NOUN
ftr-494	178	9	of	of	ADP
ftr-494	178	10	a	a	DET
ftr-494	178	11	vat	vat	NOUN
ftr-494	178	12	would	would	AUX
ftr-494	178	13	be	be	AUX
ftr-494	178	14	that	that	SCONJ
ftr-494	178	15	,	,	PUNCT
ftr-494	178	16	like	like	ADP
ftr-494	178	17	a	a	DET
ftr-494	178	18	national	national	ADJ
ftr-494	178	19	sales	sale	NOUN
ftr-494	178	20	tax	tax	NOUN
ftr-494	178	21	,	,	PUNCT
ftr-494	178	22	the	the	DET
ftr-494	178	23	vat	vat	NOUN
ftr-494	178	24	would	would	AUX
ftr-494	178	25	be	be	AUX
ftr-494	178	26	a	a	DET
ftr-494	178	27	regressive	regressive	ADJ
ftr-494	178	28	tax	tax	NOUN
ftr-494	178	29	and	and	CCONJ
ftr-494	178	30	present	present	ADJ
ftr-494	178	31	numerous	numerous	ADJ
ftr-494	178	32	collection	collection	NOUN
ftr-494	178	33	problems	problem	NOUN
ftr-494	178	34	.	.	PUNCT
ftr-494	179	1	see	see	VERB
ftr-494	179	2	shift	shift	NOUN
ftr-494	179	3	to	to	ADP
ftr-494	179	4	consumption	consumption	NOUN
ftr-494	179	5	taxation	taxation	NOUN
ftr-494	179	6	is	be	AUX
ftr-494	179	7	desirable	desirable	ADJ
ftr-494	179	8	,	,	PUNCT
ftr-494	179	9	says	say	VERB
ftr-494	179	10	former	former	ADJ
ftr-494	179	11	cea	cea	PROPN
ftr-494	179	12	member	member	NOUN
ftr-494	179	13	,	,	PUNCT
ftr-494	179	14	daily	daily	ADJ
ftr-494	179	15	tax	tax	NOUN
ftr-494	179	16	report	report	NOUN
ftr-494	179	17	,	,	PUNCT
ftr-494	179	18	(	(	PUNCT
ftr-494	179	19	bna	bna	PROPN
ftr-494	179	20	)	)	PUNCT
ftr-494	179	21	g-2	g-2	NOUN
ftr-494	179	22	(	(	PUNCT
ftr-494	179	23	jan	jan	PROPN
ftr-494	179	24	.	.	PROPN
ftr-494	179	25	26	26	NUM
ftr-494	179	26	,	,	PUNCT
ftr-494	179	27	1993	1993	NUM
ftr-494	179	28	)	)	PUNCT
ftr-494	179	29	.	.	PUNCT
ftr-494	180	1	19	19	NUM
ftr-494	180	2	.	.	X
ftr-494	181	1	see	see	VERB
ftr-494	181	2	f.r	f.r	PROPN
ftr-494	181	3	.	.	PROPN
ftr-494	181	4	nagle	nagle	PROPN
ftr-494	181	5	,	,	PUNCT
ftr-494	181	6	irs	irs	PROPN
ftr-494	181	7	takes	take	VERB
ftr-494	181	8	aim	aim	NOUN
ftr-494	181	9	at	at	ADP
ftr-494	181	10	practitioners	practitioner	NOUN
ftr-494	181	11	amid	amid	ADP
ftr-494	181	12	news	news	NOUN
ftr-494	181	13	that	that	SCONJ
ftr-494	181	14	some	some	PRON
ftr-494	181	15	are	be	AUX
ftr-494	181	16	nonfilers	nonfiler	NOUN
ftr-494	181	17	,	,	PUNCT
ftr-494	181	18	58	58	NUM
ftr-494	181	19	tax	tax	NOUN
ftr-494	181	20	notes	note	NOUN
ftr-494	181	21	833	833	NUM
ftr-494	181	22	,	,	PUNCT
ftr-494	181	23	834	834	NUM
ftr-494	181	24	(	(	PUNCT
ftr-494	181	25	feb	feb	PROPN
ftr-494	181	26	.	.	PROPN
ftr-494	181	27	15	15	NUM
ftr-494	181	28	,	,	PUNCT
ftr-494	181	29	1993	1993	NUM
ftr-494	181	30	)	)	PUNCT
ftr-494	181	31	.	.	PUNCT
ftr-494	182	1	acting	act	VERB
ftr-494	182	2	commissioner	commissioner	NOUN
ftr-494	182	3	dolan	dolan	PROPN
ftr-494	182	4	indicated	indicate	VERB
ftr-494	182	5	the	the	DET
ftr-494	182	6	rate	rate	NOUN
ftr-494	182	7	of	of	ADP
ftr-494	182	8	compliance	compliance	NOUN
ftr-494	182	9	remains	remain	VERB
ftr-494	182	10	stable	stable	ADJ
ftr-494	182	11	at	at	ADP
ftr-494	182	12	83	83	NUM
ftr-494	182	13	%	%	NOUN
ftr-494	182	14	.	.	PUNCT
ftr-494	183	1	i	i	PRON
ftr-494	183	2	d.	d.	PROPN
ftr-494	183	3	see	see	VERB
ftr-494	183	4	also	also	ADV
ftr-494	183	5	susan	susan	PROPN
ftr-494	183	6	b.	b.	PROPN
ftr-494	183	7	long	long	PROPN
ftr-494	183	8	&	&	CCONJ
ftr-494	183	9	david	david	PROPN
ftr-494	183	10	burnham	burnham	PROPN
ftr-494	183	11	.	.	PUNCT
ftr-494	184	1	the	the	DET
ftr-494	184	2	numbers	number	NOUN
ftr-494	184	3	game	game	NOUN
ftr-494	184	4	:	:	PUNCT
ftr-494	184	5	changes	change	NOUN
ftr-494	184	6	in	in	ADP
ftr-494	184	7	tax	tax	NOUN
ftr-494	184	8	compliance	compliance	NOUN
ftr-494	184	9	during	during	ADP
ftr-494	184	10	the	the	DET
ftr-494	184	11	last	last	ADJ
ftr-494	184	12	25	25	NUM
ftr-494	184	13	years	year	NOUN
ftr-494	184	14	?	?	PUNCT
ftr-494	184	15	,	,	PUNCT
ftr-494	184	16	46	46	NUM
ftr-494	184	17	tax	tax	NOUN
ftr-494	184	18	notes	note	NOUN
ftr-494	184	19	1177	1177	NUM
ftr-494	184	20	(	(	PUNCT
ftr-494	184	21	mar	mar	PROPN
ftr-494	184	22	.	.	PROPN
ftr-494	184	23	5	5	NUM
ftr-494	184	24	,	,	PUNCT
ftr-494	184	25	1990	1990	NUM
ftr-494	184	26	)	)	PUNCT
ftr-494	184	27	;	;	PUNCT
ftr-494	184	28	ross	ross	PROPN
ftr-494	184	29	,	,	PUNCT
ftr-494	184	30	supra	supra	PROPN
ftr-494	184	31	note	note	PROPN
ftr-494	184	32	10	10	NUM
ftr-494	184	33	,	,	PUNCT
ftr-494	184	34	at	at	ADP
ftr-494	184	35	146	146	NUM
ftr-494	184	36	(	(	PUNCT
ftr-494	184	37	indicating	indicate	VERB
ftr-494	184	38	the	the	DET
ftr-494	184	39	rate	rate	NOUN
ftr-494	184	40	of	of	ADP
ftr-494	184	41	compliance	compliance	NOUN
ftr-494	184	42	in	in	ADP
ftr-494	184	43	1965	1965	NUM
ftr-494	184	44	was	be	AUX
ftr-494	184	45	94	94	NUM
ftr-494	184	46	%	%	NOUN
ftr-494	184	47	)	)	PUNCT
ftr-494	184	48	.	.	PUNCT
ftr-494	185	1	19931	19931	NUM
ftr-494	185	2	florida	florida	PROPN
ftr-494	185	3	tax	tax	PROPN
ftr-494	185	4	review	review	NOUN
ftr-494	185	5	a	a	DET
ftr-494	185	6	separate	separate	ADJ
ftr-494	185	7	but	but	CCONJ
ftr-494	185	8	important	important	ADJ
ftr-494	185	9	part	part	NOUN
ftr-494	185	10	of	of	ADP
ftr-494	185	11	the	the	DET
ftr-494	185	12	milieu	milieu	NOUN
ftr-494	185	13	in	in	ADP
ftr-494	185	14	which	which	PRON
ftr-494	185	15	nonfilers	nonfiler	NOUN
ftr-494	185	16	,	,	PUNCT
ftr-494	185	17	tax	tax	NOUN
ftr-494	185	18	avoiders	avoider	NOUN
ftr-494	185	19	and	and	CCONJ
ftr-494	185	20	evaders	evader	NOUN
ftr-494	185	21	often	often	ADV
ftr-494	185	22	interact	interact	VERB
ftr-494	185	23	is	be	AUX
ftr-494	185	24	the	the	DET
ftr-494	185	25	broad	broad	ADJ
ftr-494	185	26	social	social	ADJ
ftr-494	185	27	structure	structure	NOUN
ftr-494	185	28	of	of	ADP
ftr-494	185	29	the	the	DET
ftr-494	185	30	"	"	PUNCT
ftr-494	185	31	underground	underground	ADJ
ftr-494	185	32	economy	economy	NOUN
ftr-494	185	33	.	.	PUNCT
ftr-494	185	34	"	"	PUNCT
ftr-494	186	1	the	the	DET
ftr-494	186	2	underground	underground	ADJ
ftr-494	186	3	economy	economy	NOUN
ftr-494	186	4	is	be	AUX
ftr-494	186	5	actively	actively	ADV
ftr-494	186	6	supported	support	VERB
ftr-494	186	7	by	by	ADP
ftr-494	186	8	many	many	ADJ
ftr-494	186	9	of	of	ADP
ftr-494	186	10	our	our	PRON
ftr-494	186	11	citizens	citizen	NOUN
ftr-494	186	12	sub	sub	NOUN
ftr-494	186	13	silentio	silentio	PROPN
ftr-494	186	14	.	.	PUNCT
ftr-494	187	1	unfortunately	unfortunately	ADV
ftr-494	187	2	,	,	PUNCT
ftr-494	187	3	they	they	PRON
ftr-494	187	4	frequently	frequently	ADV
ftr-494	187	5	view	view	VERB
ftr-494	187	6	the	the	DET
ftr-494	187	7	issue	issue	NOUN
ftr-494	187	8	of	of	ADP
ftr-494	187	9	noncompliance	noncompliance	NOUN
ftr-494	187	10	with	with	ADP
ftr-494	187	11	a	a	DET
ftr-494	187	12	certain	certain	ADJ
ftr-494	187	13	degree	degree	NOUN
ftr-494	187	14	of	of	ADP
ftr-494	187	15	"	"	PUNCT
ftr-494	187	16	gleeful	gleeful	ADJ
ftr-494	187	17	joy	joy	NOUN
ftr-494	187	18	"	"	PUNCT
ftr-494	187	19	that	that	SCONJ
ftr-494	187	20	one	one	NUM
ftr-494	187	21	of	of	ADP
ftr-494	187	22	them	they	PRON
ftr-494	187	23	is	be	AUX
ftr-494	187	24	escaping	escape	VERB
ftr-494	187	25	payment	payment	NOUN
ftr-494	187	26	of	of	ADP
ftr-494	187	27	taxes	taxis	NOUN
ftr-494	187	28	,	,	PUNCT
ftr-494	187	29	rather	rather	ADV
ftr-494	187	30	than	than	ADP
ftr-494	187	31	recognizing	recognize	VERB
ftr-494	187	32	such	such	ADJ
ftr-494	187	33	conduct	conduct	NOUN
ftr-494	187	34	as	as	SCONJ
ftr-494	187	35	it	it	PRON
ftr-494	187	36	truly	truly	ADV
ftr-494	187	37	is	be	AUX
ftr-494	187	38	,	,	PUNCT
ftr-494	187	39	theft	theft	NOUN
ftr-494	187	40	from	from	ADP
ftr-494	187	41	every	every	DET
ftr-494	187	42	taxpayer	taxpayer	NOUN
ftr-494	187	43	who	who	PRON
ftr-494	187	44	pays	pay	VERB
ftr-494	187	45	his	his	PRON
ftr-494	187	46	or	or	CCONJ
ftr-494	187	47	her	her	PRON
ftr-494	187	48	fair	fair	ADJ
ftr-494	187	49	share	share	NOUN
ftr-494	187	50	.	.	PUNCT
ftr-494	188	1	this	this	DET
ftr-494	188	2	phenomenon	phenomenon	NOUN
ftr-494	188	3	is	be	AUX
ftr-494	188	4	analogous	analogous	ADJ
ftr-494	188	5	to	to	ADP
ftr-494	188	6	the	the	DET
ftr-494	188	7	public	public	NOUN
ftr-494	188	8	's	's	PART
ftr-494	188	9	support	support	NOUN
ftr-494	188	10	for	for	ADP
ftr-494	188	11	the	the	DET
ftr-494	188	12	continuing	continue	VERB
ftr-494	188	13	illegal	illegal	ADJ
ftr-494	188	14	escapades	escapade	NOUN
ftr-494	188	15	of	of	ADP
ftr-494	188	16	john	john	PROPN
ftr-494	188	17	dillinger	dillinger	PROPN
ftr-494	188	18	in	in	ADP
ftr-494	188	19	the	the	DET
ftr-494	188	20	1930	1930	NUM
ftr-494	188	21	's	's	PART
ftr-494	188	22	.	.	PUNCT
ftr-494	189	1	ideally	ideally	ADV
ftr-494	189	2	,	,	PUNCT
ftr-494	189	3	of	of	ADP
ftr-494	189	4	course	course	NOUN
ftr-494	189	5	,	,	PUNCT
ftr-494	189	6	the	the	DET
ftr-494	189	7	obligation	obligation	NOUN
ftr-494	189	8	to	to	PART
ftr-494	189	9	pay	pay	VERB
ftr-494	189	10	taxes	taxis	NOUN
ftr-494	189	11	should	should	AUX
ftr-494	189	12	be	be	AUX
ftr-494	189	13	viewed	view	VERB
ftr-494	189	14	as	as	ADP
ftr-494	189	15	a	a	DET
ftr-494	189	16	compact	compact	NOUN
ftr-494	189	17	among	among	ADP
ftr-494	189	18	all	all	DET
ftr-494	189	19	citizens	citizen	NOUN
ftr-494	189	20	to	to	PART
ftr-494	189	21	pay	pay	VERB
ftr-494	189	22	for	for	ADP
ftr-494	189	23	the	the	DET
ftr-494	189	24	variety	variety	NOUN
ftr-494	189	25	of	of	ADP
ftr-494	189	26	services	service	NOUN
ftr-494	189	27	produced	produce	VERB
ftr-494	189	28	by	by	ADP
ftr-494	189	29	the	the	DET
ftr-494	189	30	government	government	NOUN
ftr-494	189	31	such	such	ADJ
ftr-494	189	32	as	as	ADP
ftr-494	189	33	insuring	insure	VERB
ftr-494	189	34	our	our	PRON
ftr-494	189	35	savings	saving	NOUN
ftr-494	189	36	accounts	account	NOUN
ftr-494	189	37	,	,	PUNCT
ftr-494	189	38	guaranteeing	guarantee	VERB
ftr-494	189	39	minimum	minimum	ADJ
ftr-494	189	40	social	social	ADJ
ftr-494	189	41	security	security	NOUN
ftr-494	189	42	benefits	benefit	NOUN
ftr-494	189	43	,	,	PUNCT
ftr-494	189	44	providing	provide	VERB
ftr-494	189	45	for	for	ADP
ftr-494	189	46	health	health	NOUN
ftr-494	189	47	care	care	NOUN
ftr-494	189	48	and	and	CCONJ
ftr-494	189	49	economic	economic	ADJ
ftr-494	189	50	assistance	assistance	NOUN
ftr-494	189	51	in	in	ADP
ftr-494	189	52	the	the	DET
ftr-494	189	53	event	event	NOUN
ftr-494	189	54	of	of	ADP
ftr-494	189	55	a	a	DET
ftr-494	189	56	disaster	disaster	NOUN
ftr-494	189	57	,	,	PUNCT
ftr-494	189	58	as	as	ADV
ftr-494	189	59	well	well	ADV
ftr-494	189	60	as	as	ADP
ftr-494	189	61	providing	provide	VERB
ftr-494	189	62	police	police	NOUN
ftr-494	189	63	and	and	CCONJ
ftr-494	189	64	armed	armed	ADJ
ftr-494	189	65	forces	force	NOUN
ftr-494	189	66	protection	protection	NOUN
ftr-494	189	67	for	for	ADP
ftr-494	189	68	our	our	PRON
ftr-494	189	69	basic	basic	ADJ
ftr-494	189	70	security	security	NOUN
ftr-494	189	71	.	.	PUNCT
ftr-494	190	1	the	the	DET
ftr-494	190	2	extent	extent	NOUN
ftr-494	190	3	to	to	PART
ftr-494	190	4	which	which	PRON
ftr-494	190	5	people	people	NOUN
ftr-494	190	6	voluntarily	voluntarily	ADV
ftr-494	190	7	enter	enter	VERB
ftr-494	190	8	into	into	ADP
ftr-494	190	9	this	this	DET
ftr-494	190	10	compact	compact	NOUN
ftr-494	190	11	can	can	AUX
ftr-494	190	12	be	be	AUX
ftr-494	190	13	affected	affect	VERB
ftr-494	190	14	by	by	ADP
ftr-494	190	15	their	their	PRON
ftr-494	190	16	perceptions	perception	NOUN
ftr-494	190	17	of	of	ADP
ftr-494	190	18	how	how	SCONJ
ftr-494	190	19	well	well	ADV
ftr-494	190	20	the	the	DET
ftr-494	190	21	government	government	NOUN
ftr-494	190	22	fulfills	fulfill	VERB
ftr-494	190	23	its	its	PRON
ftr-494	190	24	purpose	purpose	NOUN
ftr-494	190	25	.	.	PUNCT
ftr-494	191	1	some	some	PRON
ftr-494	191	2	believe	believe	VERB
ftr-494	191	3	that	that	SCONJ
ftr-494	191	4	the	the	DET
ftr-494	191	5	government	government	NOUN
ftr-494	191	6	too	too	ADV
ftr-494	191	7	often	often	ADV
ftr-494	191	8	assumes	assume	VERB
ftr-494	191	9	a	a	DET
ftr-494	191	10	life	life	NOUN
ftr-494	191	11	of	of	ADP
ftr-494	191	12	its	its	PRON
ftr-494	191	13	own	own	ADJ
ftr-494	191	14	,	,	PUNCT
ftr-494	191	15	independent	independent	ADJ
ftr-494	191	16	of	of	ADP
ftr-494	191	17	its	its	PRON
ftr-494	191	18	purpose	purpose	NOUN
ftr-494	191	19	.	.	PUNCT
ftr-494	192	1	it	it	PRON
ftr-494	192	2	sometimes	sometimes	ADV
ftr-494	192	3	adopts	adopt	VERB
ftr-494	192	4	policies	policy	NOUN
ftr-494	192	5	which	which	PRON
ftr-494	192	6	may	may	AUX
ftr-494	192	7	violate	violate	VERB
ftr-494	192	8	common	common	ADJ
ftr-494	192	9	sense	sense	NOUN
ftr-494	192	10	standards	standard	NOUN
ftr-494	192	11	,	,	PUNCT
ftr-494	192	12	for	for	ADP
ftr-494	192	13	example	example	NOUN
ftr-494	192	14	,	,	PUNCT
ftr-494	192	15	"	"	PUNCT
ftr-494	192	16	he	he	PRON
ftr-494	192	17	had	have	VERB
ftr-494	192	18	to	to	PART
ftr-494	192	19	destroy	destroy	VERB
ftr-494	192	20	the	the	DET
ftr-494	192	21	village	village	NOUN
ftr-494	192	22	to	to	PART
ftr-494	192	23	save	save	VERB
ftr-494	192	24	it	it	PRON
ftr-494	192	25	;	;	PUNCT
ftr-494	192	26	"	"	PUNCT
ftr-494	192	27	20	20	NUM
ftr-494	192	28	and	and	CCONJ
ftr-494	192	29	it	it	PRON
ftr-494	192	30	attempts	attempt	VERB
ftr-494	192	31	,	,	PUNCT
ftr-494	192	32	consciously	consciously	ADV
ftr-494	192	33	or	or	CCONJ
ftr-494	192	34	not	not	PART
ftr-494	192	35	,	,	PUNCT
ftr-494	192	36	to	to	PART
ftr-494	192	37	accumulate	accumulate	VERB
ftr-494	192	38	more	more	ADJ
ftr-494	192	39	power	power	NOUN
ftr-494	192	40	while	while	SCONJ
ftr-494	192	41	providing	provide	VERB
ftr-494	192	42	less	less	ADJ
ftr-494	192	43	service	service	NOUN
ftr-494	192	44	and	and	CCONJ
ftr-494	192	45	attempting	attempt	VERB
ftr-494	192	46	to	to	PART
ftr-494	192	47	avoid	avoid	VERB
ftr-494	192	48	accountability	accountability	NOUN
ftr-494	192	49	.	.	PUNCT
ftr-494	193	1	the	the	DET
ftr-494	193	2	basic	basic	ADJ
ftr-494	193	3	institutional	institutional	ADJ
ftr-494	193	4	attitudes	attitude	NOUN
ftr-494	193	5	of	of	ADP
ftr-494	193	6	some	some	DET
ftr-494	193	7	careerist	careerist	ADJ
ftr-494	193	8	members	member	NOUN
ftr-494	193	9	of	of	ADP
ftr-494	193	10	the	the	DET
ftr-494	193	11	government	government	NOUN
ftr-494	193	12	are	be	AUX
ftr-494	193	13	directed	direct	VERB
ftr-494	193	14	toward	toward	ADP
ftr-494	193	15	increasing	increase	VERB
ftr-494	193	16	their	their	PRON
ftr-494	193	17	own	own	ADJ
ftr-494	193	18	job	job	NOUN
ftr-494	193	19	security	security	NOUN
ftr-494	193	20	at	at	ADP
ftr-494	193	21	the	the	DET
ftr-494	193	22	cost	cost	NOUN
ftr-494	193	23	of	of	ADP
ftr-494	193	24	delivering	deliver	VERB
ftr-494	193	25	services	service	NOUN
ftr-494	193	26	.	.	PUNCT
ftr-494	194	1	for	for	ADP
ftr-494	194	2	this	this	DET
ftr-494	194	3	reason	reason	NOUN
ftr-494	194	4	,	,	PUNCT
ftr-494	194	5	it	it	PRON
ftr-494	194	6	is	be	AUX
ftr-494	194	7	enormously	enormously	ADV
ftr-494	194	8	difficult	difficult	ADJ
ftr-494	194	9	for	for	SCONJ
ftr-494	194	10	an	an	DET
ftr-494	194	11	agency	agency	NOUN
ftr-494	194	12	of	of	ADP
ftr-494	194	13	the	the	DET
ftr-494	194	14	government	government	NOUN
ftr-494	194	15	to	to	PART
ftr-494	194	16	present	present	VERB
ftr-494	194	17	a	a	DET
ftr-494	194	18	vision	vision	NOUN
ftr-494	194	19	of	of	ADP
ftr-494	194	20	renewal	renewal	NOUN
ftr-494	194	21	which	which	PRON
ftr-494	194	22	necessarily	necessarily	ADV
ftr-494	194	23	divests	divest	VERB
ftr-494	194	24	some	some	PRON
ftr-494	194	25	of	of	ADP
ftr-494	194	26	its	its	PRON
ftr-494	194	27	careerist	careerist	ADJ
ftr-494	194	28	members	member	NOUN
ftr-494	194	29	of	of	ADP
ftr-494	194	30	their	their	PRON
ftr-494	194	31	secured	secure	VERB
ftr-494	194	32	positions	position	NOUN
ftr-494	194	33	of	of	ADP
ftr-494	194	34	power	power	NOUN
ftr-494	194	35	.	.	PUNCT
ftr-494	195	1	this	this	DET
ftr-494	195	2	situation	situation	NOUN
ftr-494	195	3	also	also	ADV
ftr-494	195	4	occurs	occur	VERB
ftr-494	195	5	in	in	ADP
ftr-494	195	6	private	private	ADJ
ftr-494	195	7	industry	industry	NOUN
ftr-494	195	8	.	.	PUNCT
ftr-494	196	1	indeed	indeed	ADV
ftr-494	196	2	,	,	PUNCT
ftr-494	196	3	everyone	everyone	PRON
ftr-494	196	4	exists	exist	VERB
ftr-494	196	5	in	in	ADP
ftr-494	196	6	interacting	interact	VERB
ftr-494	196	7	economic	economic	ADJ
ftr-494	196	8	and	and	CCONJ
ftr-494	196	9	social	social	ADJ
ftr-494	196	10	structures	structure	NOUN
ftr-494	196	11	,	,	PUNCT
ftr-494	196	12	and	and	CCONJ
ftr-494	196	13	adopts	adopt	VERB
ftr-494	196	14	strategies	strategy	NOUN
ftr-494	196	15	for	for	ADP
ftr-494	196	16	his	his	PRON
ftr-494	196	17	or	or	CCONJ
ftr-494	196	18	her	her	PRON
ftr-494	196	19	own	own	ADJ
ftr-494	196	20	survival	survival	NOUN
ftr-494	196	21	.	.	PUNCT
ftr-494	197	1	careerist	careerist	ADJ
ftr-494	197	2	members	member	NOUN
ftr-494	197	3	of	of	ADP
ftr-494	197	4	the	the	DET
ftr-494	197	5	government	government	NOUN
ftr-494	197	6	and	and	CCONJ
ftr-494	197	7	independent	independent	ADJ
ftr-494	197	8	entrepreneurs	entrepreneur	NOUN
ftr-494	197	9	are	be	AUX
ftr-494	197	10	simply	simply	ADV
ftr-494	197	11	operating	operate	VERB
ftr-494	197	12	in	in	ADP
ftr-494	197	13	different	different	ADJ
ftr-494	197	14	primary	primary	ADJ
ftr-494	197	15	regimes	regime	NOUN
ftr-494	197	16	within	within	ADP
ftr-494	197	17	which	which	PRON
ftr-494	197	18	they	they	PRON
ftr-494	197	19	both	both	PRON
ftr-494	197	20	seek	seek	VERB
ftr-494	197	21	security	security	NOUN
ftr-494	197	22	and	and	CCONJ
ftr-494	197	23	economic	economic	ADJ
ftr-494	197	24	freedom	freedom	NOUN
ftr-494	197	25	.	.	PUNCT
ftr-494	198	1	our	our	PRON
ftr-494	198	2	natural	natural	ADJ
ftr-494	198	3	antagonism	antagonism	NOUN
ftr-494	198	4	toward	toward	ADP
ftr-494	198	5	government	government	NOUN
ftr-494	198	6	and	and	CCONJ
ftr-494	198	7	its	its	PRON
ftr-494	198	8	inability	inability	NOUN
ftr-494	198	9	to	to	PART
ftr-494	198	10	deliver	deliver	VERB
ftr-494	198	11	common	common	ADJ
ftr-494	198	12	sense	sense	NOUN
ftr-494	198	13	services	service	NOUN
ftr-494	198	14	,	,	PUNCT
ftr-494	198	15	when	when	SCONJ
ftr-494	198	16	combined	combine	VERB
ftr-494	198	17	with	with	ADP
ftr-494	198	18	a	a	DET
ftr-494	198	19	sociopathic	sociopathic	ADJ
ftr-494	198	20	insensitivity	insensitivity	NOUN
ftr-494	198	21	in	in	ADP
ftr-494	198	22	the	the	DET
ftr-494	198	23	administration	administration	NOUN
ftr-494	198	24	of	of	ADP
ftr-494	198	25	the	the	DET
ftr-494	198	26	law	law	NOUN
ftr-494	198	27	,	,	PUNCT
ftr-494	198	28	particularly	particularly	ADV
ftr-494	198	29	tax	tax	NOUN
ftr-494	198	30	laws	law	NOUN
ftr-494	198	31	,	,	PUNCT
ftr-494	198	32	enrages	enrage	VERB
ftr-494	198	33	us	we	PRON
ftr-494	198	34	!	!	PUNCT
ftr-494	199	1	still	still	ADV
ftr-494	199	2	,	,	PUNCT
ftr-494	199	3	the	the	DET
ftr-494	199	4	inherent	inherent	ADJ
ftr-494	199	5	and	and	CCONJ
ftr-494	199	6	institutional	institutional	ADJ
ftr-494	199	7	limitations	limitation	NOUN
ftr-494	199	8	of	of	ADP
ftr-494	199	9	the	the	DET
ftr-494	199	10	government	government	NOUN
ftr-494	199	11	do	do	AUX
ftr-494	199	12	not	not	PART
ftr-494	199	13	provide	provide	VERB
ftr-494	199	14	justification	justification	NOUN
ftr-494	199	15	for	for	ADP
ftr-494	199	16	failing	fail	VERB
ftr-494	199	17	to	to	PART
ftr-494	199	18	pay	pay	VERB
ftr-494	199	19	one	one	PRON
ftr-494	199	20	's	's	PART
ftr-494	199	21	fair	fair	ADJ
ftr-494	199	22	share,2	share,2	NOUN
ftr-494	199	23	'	'	PUNCT
ftr-494	199	24	nor	nor	CCONJ
ftr-494	199	25	should	should	AUX
ftr-494	199	26	20	20	NUM
ftr-494	199	27	.	.	PUNCT
ftr-494	200	1	mike	mike	PROPN
ftr-494	200	2	causey	causey	PROPN
ftr-494	200	3	,	,	PUNCT
ftr-494	200	4	is	be	AUX
ftr-494	200	5	the	the	DET
ftr-494	200	6	bureaucracy	bureaucracy	NOUN
ftr-494	200	7	political	political	ADJ
ftr-494	200	8	football	football	NOUN
ftr-494	200	9	?	?	PUNCT
ftr-494	200	10	,	,	PUNCT
ftr-494	200	11	the	the	DET
ftr-494	200	12	wash	wash	NOUN
ftr-494	200	13	.	.	PUNCT
ftr-494	201	1	post	post	NOUN
ftr-494	201	2	,	,	PUNCT
ftr-494	201	3	apr	apr	PROPN
ftr-494	201	4	.	.	PROPN
ftr-494	201	5	20	20	NUM
ftr-494	201	6	,	,	PUNCT
ftr-494	201	7	1979	1979	NUM
ftr-494	201	8	,	,	PUNCT
ftr-494	201	9	c2	c2	PROPN
ftr-494	201	10	.	.	PUNCT
ftr-494	202	1	21	21	NUM
ftr-494	202	2	.	.	PUNCT
ftr-494	202	3	noncompliant	noncompliant	ADJ
ftr-494	202	4	taxpayers	taxpayer	NOUN
ftr-494	202	5	resort	resort	VERB
ftr-494	202	6	to	to	ADP
ftr-494	202	7	a	a	DET
ftr-494	202	8	wide	wide	ADJ
ftr-494	202	9	range	range	NOUN
ftr-494	202	10	of	of	ADP
ftr-494	202	11	rationalizations	rationalization	NOUN
ftr-494	202	12	to	to	PART
ftr-494	202	13	avoid	avoid	VERB
ftr-494	202	14	paying	pay	VERB
ftr-494	202	15	their	their	PRON
ftr-494	202	16	taxes	taxis	NOUN
ftr-494	202	17	,	,	PUNCT
ftr-494	202	18	including	include	VERB
ftr-494	202	19	perceived	perceive	VERB
ftr-494	202	20	improbability	improbability	NOUN
ftr-494	202	21	of	of	ADP
ftr-494	202	22	detection	detection	NOUN
ftr-494	202	23	,	,	PUNCT
ftr-494	202	24	negative	negative	ADJ
ftr-494	202	25	attitudes	attitude	NOUN
ftr-494	202	26	about	about	ADP
ftr-494	202	27	the	the	DET
ftr-494	202	28	government	government	NOUN
ftr-494	202	29	and	and	CCONJ
ftr-494	202	30	the	the	DET
ftr-494	202	31	belief	belief	NOUN
ftr-494	202	32	that	that	SCONJ
ftr-494	202	33	other	other	ADJ
ftr-494	202	34	taxpayers	taxpayer	NOUN
ftr-494	202	35	are	be	AUX
ftr-494	202	36	not	not	PART
ftr-494	202	37	paying	pay	VERB
ftr-494	202	38	their	their	PRON
ftr-494	202	39	taxes	taxis	NOUN
ftr-494	202	40	.	.	PUNCT
ftr-494	203	1	see	see	VERB
ftr-494	203	2	steven	steven	PROPN
ftr-494	203	3	m.	m.	PROPN
ftr-494	203	4	sheffrin	sheffrin	PROPN
ftr-494	203	5	&	&	CCONJ
ftr-494	203	6	robert	robert	PROPN
ftr-494	203	7	k.	k.	PROPN
ftr-494	203	8	triest	triest	PROPN
ftr-494	203	9	,	,	PUNCT
ftr-494	203	10	can	can	AUX
ftr-494	203	11	brute	brute	VERB
ftr-494	203	12	deterrence	deterrence	NOUN
ftr-494	203	13	backfire	backfire	NOUN
ftr-494	203	14	?	?	PUNCT
ftr-494	203	15	:	:	PUNCT
ftr-494	203	16	perceptions	perception	NOUN
ftr-494	203	17	and	and	CCONJ
ftr-494	203	18	attitudes	attitude	NOUN
ftr-494	203	19	in	in	ADP
ftr-494	203	20	tax	tax	NOUN
ftr-494	203	21	compliance	compliance	NOUN
ftr-494	203	22	(	(	PUNCT
ftr-494	203	23	dec	dec	PROPN
ftr-494	203	24	.	.	PROPN
ftr-494	203	25	7	7	NUM
ftr-494	203	26	-	-	SYM
ftr-494	203	27	8	8	NUM
ftr-494	203	28	,	,	PUNCT
ftr-494	203	29	1990	1990	NUM
ftr-494	203	30	)	)	PUNCT
ftr-494	203	31	(	(	PUNCT
ftr-494	203	32	available	available	ADJ
ftr-494	203	33	in	in	ADP
ftr-494	203	34	tax	tax	NOUN
ftr-494	203	35	notes	note	NOUN
ftr-494	203	36	,	,	PUNCT
ftr-494	203	37	microfiche	microfiche	PROPN
ftr-494	203	38	database	database	PROPN
ftr-494	203	39	doc	doc	PROPN
ftr-494	203	40	.	.	PROPN
ftr-494	203	41	90	90	NUM
ftr-494	203	42	-	-	SYM
ftr-494	203	43	8544	8544	NUM
ftr-494	203	44	(	(	PUNCT
ftr-494	203	45	dec	dec	PROPN
ftr-494	203	46	.	.	PUNCT
ftr-494	204	1	[	[	X
ftr-494	204	2	not	not	PART
ftr-494	204	3	.	.	PUNCT
ftr-494	205	1	1:5	1:5	NUM
ftr-494	205	2	tax	tax	NOUN
ftr-494	205	3	anmesry	anmesry	NOUN
ftr-494	205	4	:	:	PUNCT
ftr-494	205	5	an	an	DET
ftr-494	205	6	old	old	ADJ
ftr-494	205	7	debate	debate	NOUN
ftr-494	205	8	we	we	PRON
ftr-494	205	9	smile	smile	VERB
ftr-494	205	10	when	when	SCONJ
ftr-494	205	11	a	a	DET
ftr-494	205	12	citizen	citizen	NOUN
ftr-494	205	13	escapes	escape	VERB
ftr-494	205	14	the	the	DET
ftr-494	205	15	tax	tax	NOUN
ftr-494	205	16	snare	snare	NOUN
ftr-494	205	17	.	.	PUNCT
ftr-494	206	1	li	li	PROPN
ftr-494	206	2	.	.	PUNCT
ftr-494	207	1	the	the	DET
ftr-494	207	2	new	new	ADJ
ftr-494	207	3	internal	internal	ADJ
ftr-494	207	4	revenue	revenue	NOUN
ftr-494	207	5	service	service	NOUN
ftr-494	207	6	policy	policy	NOUN
ftr-494	207	7	with	with	ADP
ftr-494	207	8	respect	respect	NOUN
ftr-494	207	9	to	to	ADP
ftr-494	207	10	nonfilers	nonfiler	NOUN
ftr-494	207	11	-	-	PUNCT
ftr-494	207	12	voluntary	voluntary	ADJ
ftr-494	207	13	disclosure	disclosure	NOUN
ftr-494	207	14	the	the	DET
ftr-494	207	15	internal	internal	ADJ
ftr-494	207	16	revenue	revenue	NOUN
ftr-494	207	17	service	service	NOUN
ftr-494	207	18	has	have	AUX
ftr-494	207	19	reported	report	VERB
ftr-494	207	20	that	that	SCONJ
ftr-494	207	21	the	the	DET
ftr-494	207	22	number	number	NOUN
ftr-494	207	23	of	of	ADP
ftr-494	207	24	filed	file	VERB
ftr-494	207	25	income	income	NOUN
ftr-494	207	26	tax	tax	NOUN
ftr-494	207	27	returns	return	NOUN
ftr-494	207	28	increased	increase	VERB
ftr-494	207	29	from	from	ADP
ftr-494	207	30	i	i	PROPN
ftr-494	207	31	10	10	NUM
ftr-494	207	32	million	million	NUM
ftr-494	207	33	in	in	ADP
ftr-494	207	34	1988	1988	NUM
ftr-494	207	35	to	to	ADP
ftr-494	207	36	114	114	NUM
ftr-494	207	37	million	million	NUM
ftr-494	207	38	in	in	ADP
ftr-494	207	39	1990	1990	NUM
ftr-494	207	40	and	and	CCONJ
ftr-494	207	41	,	,	PUNCT
ftr-494	207	42	unfortunately	unfortunately	ADV
ftr-494	207	43	,	,	PUNCT
ftr-494	207	44	that	that	SCONJ
ftr-494	207	45	the	the	DET
ftr-494	207	46	number	number	NOUN
ftr-494	207	47	of	of	ADP
ftr-494	207	48	nonfilers	nonfiler	NOUN
ftr-494	207	49	also	also	ADV
ftr-494	207	50	rose.2the	rose.2the	DET
ftr-494	207	51	report	report	NOUN
ftr-494	207	52	concluded	conclude	VERB
ftr-494	207	53	that	that	SCONJ
ftr-494	207	54	approximately	approximately	ADV
ftr-494	207	55	ten	ten	NUM
ftr-494	207	56	million	million	NUM
ftr-494	207	57	individuals	individual	NOUN
ftr-494	207	58	and	and	CCONJ
ftr-494	207	59	businesses	business	NOUN
ftr-494	207	60	do	do	AUX
ftr-494	207	61	not	not	PART
ftr-494	207	62	file	file	VERB
ftr-494	207	63	income	income	NOUN
ftr-494	207	64	tax	tax	NOUN
ftr-494	207	65	returns	return	NOUN
ftr-494	207	66	.	.	PUNCT
ftr-494	207	67	'	'	PUNCT
ftr-494	208	1	during	during	ADP
ftr-494	208	2	1991	1991	NUM
ftr-494	208	3	,	,	PUNCT
ftr-494	208	4	the	the	DET
ftr-494	208	5	inventory	inventory	NOUN
ftr-494	208	6	of	of	ADP
ftr-494	208	7	nonfilers	nonfiler	NOUN
ftr-494	208	8	rose	rise	VERB
ftr-494	208	9	by	by	ADP
ftr-494	208	10	thirty	thirty	NUM
ftr-494	208	11	percent.24	percent.24	NOUN
ftr-494	208	12	in	in	ADP
ftr-494	208	13	response	response	NOUN
ftr-494	208	14	to	to	ADP
ftr-494	208	15	this	this	DET
ftr-494	208	16	problem	problem	NOUN
ftr-494	208	17	the	the	DET
ftr-494	208	18	internal	internal	ADJ
ftr-494	208	19	revenue	revenue	NOUN
ftr-494	208	20	service	service	NOUN
ftr-494	208	21	has	have	AUX
ftr-494	208	22	recently	recently	ADV
ftr-494	208	23	reassigned	reassign	VERB
ftr-494	208	24	2000	2000	NUM
ftr-494	208	25	examining	examine	VERB
ftr-494	208	26	agents	agent	NOUN
ftr-494	208	27	the	the	DET
ftr-494	208	28	task	task	NOUN
ftr-494	208	29	of	of	ADP
ftr-494	208	30	locating	locate	VERB
ftr-494	208	31	and	and	CCONJ
ftr-494	208	32	contacting	contact	VERB
ftr-494	208	33	nonfilers	nonfiler	NOUN
ftr-494	208	34	.	.	PUNCT
ftr-494	209	1	5	5	NUM
ftr-494	209	2	this	this	DET
ftr-494	209	3	allocation	allocation	NOUN
ftr-494	209	4	of	of	ADP
ftr-494	209	5	almost	almost	ADV
ftr-494	209	6	ten	ten	NUM
ftr-494	209	7	percent	percent	NOUN
ftr-494	209	8	of	of	ADP
ftr-494	209	9	the	the	DET
ftr-494	209	10	audit	audit	NOUN
ftr-494	209	11	staff	staff	NOUN
ftr-494	209	12	should	should	AUX
ftr-494	209	13	both	both	PRON
ftr-494	209	14	reduce	reduce	VERB
ftr-494	209	15	the	the	DET
ftr-494	209	16	existing	exist	VERB
ftr-494	209	17	inventory	inventory	NOUN
ftr-494	209	18	of	of	ADP
ftr-494	209	19	nonfiler	nonfiler	NOUN
ftr-494	209	20	cases	case	NOUN
ftr-494	209	21	and	and	CCONJ
ftr-494	209	22	identify	identify	VERB
ftr-494	209	23	additional	additional	ADJ
ftr-494	209	24	nonfilers	nonfiler	NOUN
ftr-494	209	25	.	.	PUNCT
ftr-494	210	1	thus	thus	ADV
ftr-494	210	2	,	,	PUNCT
ftr-494	210	3	the	the	DET
ftr-494	210	4	existing	exist	VERB
ftr-494	210	5	inventory	inventory	NOUN
ftr-494	210	6	as	as	ADP
ftr-494	210	7	of	of	ADP
ftr-494	210	8	1991	1991	NUM
ftr-494	210	9	should	should	AUX
ftr-494	210	10	decrease	decrease	VERB
ftr-494	210	11	,	,	PUNCT
ftr-494	210	12	but	but	CCONJ
ftr-494	210	13	new	new	ADJ
ftr-494	210	14	nonfiler	nonfiler	NOUN
ftr-494	210	15	cases	case	NOUN
ftr-494	210	16	will	will	AUX
ftr-494	210	17	likely	likely	ADV
ftr-494	210	18	exceed	exceed	VERB
ftr-494	210	19	closings	closing	NOUN
ftr-494	210	20	.	.	PUNCT
ftr-494	211	1	the	the	DET
ftr-494	211	2	income	income	NOUN
ftr-494	211	3	tax	tax	NOUN
ftr-494	211	4	gap	gap	NOUN
ftr-494	211	5	attributable	attributable	ADJ
ftr-494	211	6	to	to	ADP
ftr-494	211	7	nonfilers	nonfiler	NOUN
ftr-494	211	8	for	for	ADP
ftr-494	211	9	1992	1992	NUM
ftr-494	211	10	was	be	AUX
ftr-494	211	11	approximately	approximately	ADV
ftr-494	211	12	$	$	SYM
ftr-494	211	13	7	7	NUM
ftr-494	211	14	billion	billion	NUM
ftr-494	211	15	according	accord	VERB
ftr-494	211	16	to	to	ADP
ftr-494	211	17	an	an	DET
ftr-494	211	18	announcement	announcement	NOUN
ftr-494	211	19	of	of	ADP
ftr-494	211	20	the	the	DET
ftr-494	211	21	internal	internal	ADJ
ftr-494	211	22	revenue	revenue	NOUN
ftr-494	211	23	service	service	NOUN
ftr-494	211	24	on	on	ADP
ftr-494	211	25	september	september	PROPN
ftr-494	211	26	30	30	NUM
ftr-494	211	27	,	,	PUNCT
ftr-494	211	28	1992.26	1992.26	NUM
ftr-494	211	29	since	since	SCONJ
ftr-494	211	30	the	the	DET
ftr-494	211	31	estimate	estimate	NOUN
ftr-494	211	32	of	of	ADP
ftr-494	211	33	the	the	DET
ftr-494	211	34	income	income	NOUN
ftr-494	211	35	tax	tax	NOUN
ftr-494	211	36	gap	gap	NOUN
ftr-494	211	37	for	for	ADP
ftr-494	211	38	nonfilers	nonfiler	NOUN
ftr-494	211	39	in	in	ADP
ftr-494	211	40	1987	1987	NUM
ftr-494	211	41	was	be	AUX
ftr-494	211	42	over	over	ADP
ftr-494	211	43	$	$	SYM
ftr-494	211	44	7	7	NUM
ftr-494	211	45	billion	billion	NUM
ftr-494	211	46	,	,	PUNCT
ftr-494	211	47	-7	-7	NOUN
ftr-494	211	48	one	one	NUM
ftr-494	211	49	senses	sense	NOUN
ftr-494	211	50	that	that	PRON
ftr-494	211	51	either	either	CCONJ
ftr-494	211	52	the	the	DET
ftr-494	211	53	1987	1987	NUM
ftr-494	211	54	figure	figure	NOUN
ftr-494	211	55	was	be	AUX
ftr-494	211	56	inflated	inflate	VERB
ftr-494	211	57	or	or	CCONJ
ftr-494	211	58	the	the	DET
ftr-494	211	59	current	current	ADJ
ftr-494	211	60	projection	projection	NOUN
ftr-494	211	61	of	of	ADP
ftr-494	211	62	the	the	DET
ftr-494	211	63	tax	tax	NOUN
ftr-494	211	64	gap	gap	NOUN
ftr-494	211	65	due	due	ADJ
ftr-494	211	66	to	to	ADP
ftr-494	211	67	nonfilers	nonfiler	NOUN
ftr-494	211	68	is	be	AUX
ftr-494	211	69	seriously	seriously	ADV
ftr-494	211	70	understated	understate	VERB
ftr-494	211	71	.	.	PUNCT
ftr-494	212	1	indeed	indeed	ADV
ftr-494	212	2	,	,	PUNCT
ftr-494	212	3	acting	acting	NOUN
ftr-494	212	4	commissioner	commissioner	NOUN
ftr-494	212	5	dolan	dolan	PROPN
ftr-494	212	6	recently	recently	ADV
ftr-494	212	7	testified	testify	VERB
ftr-494	212	8	that	that	SCONJ
ftr-494	212	9	the	the	DET
ftr-494	212	10	tax	tax	NOUN
ftr-494	212	11	gap	gap	NOUN
ftr-494	212	12	for	for	ADP
ftr-494	212	13	nonfilers	nonfiler	NOUN
ftr-494	212	14	in	in	ADP
ftr-494	212	15	fiscal	fiscal	ADJ
ftr-494	212	16	year	year	NOUN
ftr-494	212	17	1992	1992	NUM
ftr-494	212	18	was	be	AUX
ftr-494	212	19	over	over	ADP
ftr-494	212	20	$	$	SYM
ftr-494	212	21	10	10	NUM
ftr-494	212	22	billionl	billionl	NOUN
ftr-494	212	23	the	the	DET
ftr-494	212	24	internal	internal	ADJ
ftr-494	212	25	revenue	revenue	NOUN
ftr-494	212	26	service	service	NOUN
ftr-494	212	27	has	have	AUX
ftr-494	212	28	,	,	PUNCT
ftr-494	212	29	for	for	ADP
ftr-494	212	30	many	many	ADJ
ftr-494	212	31	years	year	NOUN
ftr-494	212	32	,	,	PUNCT
ftr-494	212	33	encouraged	encourage	VERB
ftr-494	212	34	nonfilers	nonfiler	NOUN
ftr-494	212	35	to	to	PART
ftr-494	212	36	get	get	VERB
ftr-494	212	37	into	into	ADP
ftr-494	212	38	the	the	DET
ftr-494	212	39	system	system	NOUN
ftr-494	212	40	through	through	ADP
ftr-494	212	41	a	a	DET
ftr-494	212	42	voluntary	voluntary	ADJ
ftr-494	212	43	disclosure	disclosure	NOUN
ftr-494	212	44	program	program	NOUN
ftr-494	212	45	.	.	PUNCT
ftr-494	213	1	between	between	ADP
ftr-494	213	2	1934	1934	NUM
ftr-494	213	3	and	and	CCONJ
ftr-494	213	4	1952	1952	NUM
ftr-494	213	5	,	,	PUNCT
ftr-494	213	6	it	it	PRON
ftr-494	213	7	was	be	AUX
ftr-494	213	8	the	the	DET
ftr-494	213	9	policy	policy	NOUN
ftr-494	213	10	of	of	ADP
ftr-494	213	11	the	the	DET
ftr-494	213	12	internal	internal	ADJ
ftr-494	213	13	revenue	revenue	NOUN
ftr-494	213	14	service	service	NOUN
ftr-494	213	15	not	not	PART
ftr-494	213	16	to	to	PART
ftr-494	213	17	recommend	recommend	VERB
ftr-494	213	18	criminal	criminal	ADJ
ftr-494	213	19	prosecution	prosecution	NOUN
ftr-494	213	20	when	when	SCONJ
ftr-494	213	21	the	the	DET
ftr-494	213	22	taxpayer	taxpayer	NOUN
ftr-494	213	23	came	come	VERB
ftr-494	213	24	forward	forward	ADV
ftr-494	213	25	,	,	PUNCT
ftr-494	213	26	made	make	VERB
ftr-494	213	27	a	a	DET
ftr-494	213	28	true	true	ADJ
ftr-494	213	29	voluntary	voluntary	ADJ
ftr-494	213	30	disclosure	disclosure	NOUN
ftr-494	213	31	,	,	PUNCT
ftr-494	213	32	and	and	CCONJ
ftr-494	213	33	filed	file	VERB
ftr-494	213	34	an	an	DET
ftr-494	213	35	accurate	accurate	ADJ
ftr-494	213	36	tax	tax	NOUN
ftr-494	213	37	return.this	return.this	DET
ftr-494	213	38	policy	policy	NOUN
ftr-494	213	39	was	be	AUX
ftr-494	213	40	17	17	NUM
ftr-494	213	41	,	,	PUNCT
ftr-494	213	42	1990	1990	NUM
ftr-494	213	43	)	)	PUNCT
ftr-494	213	44	)	)	PUNCT
ftr-494	213	45	;	;	PUNCT
ftr-494	213	46	j.	j.	PROPN
ftr-494	213	47	andrew	andrew	PROPN
ftr-494	213	48	hoerner	hoerner	PROPN
ftr-494	213	49	,	,	PUNCT
ftr-494	213	50	why	why	SCONJ
ftr-494	213	51	comply	comply	ADV
ftr-494	213	52	?	?	PUNCT
ftr-494	214	1	michigan	michigan	PROPN
ftr-494	214	2	conference	conference	NOUN
ftr-494	214	3	focuses	focus	VERB
ftr-494	214	4	on	on	ADP
ftr-494	214	5	why	why	SCONJ
ftr-494	214	6	taxpayers	taxpayer	NOUN
ftr-494	214	7	do	do	AUX
ftr-494	214	8	not	not	PART
ftr-494	214	9	,	,	PUNCT
ftr-494	214	10	49	49	NUM
ftr-494	214	11	tax	tax	NOUN
ftr-494	214	12	notes	note	NOUN
ftr-494	214	13	1294	1294	NUM
ftr-494	214	14	,	,	PUNCT
ftr-494	214	15	1295	1295	NUM
ftr-494	214	16	(	(	PUNCT
ftr-494	214	17	dec	dec	PROPN
ftr-494	214	18	.	.	PROPN
ftr-494	214	19	17	17	NUM
ftr-494	214	20	,	,	PUNCT
ftr-494	214	21	1990	1990	NUM
ftr-494	214	22	)	)	PUNCT
ftr-494	214	23	.	.	PUNCT
ftr-494	215	1	22	22	NUM
ftr-494	215	2	.	.	PUNCT
ftr-494	216	1	i.r.s	i.r.s	PROPN
ftr-494	216	2	.	.	PUNCT
ftr-494	217	1	news	news	NOUN
ftr-494	217	2	rel	rel	PROPN
ftr-494	217	3	.	.	PROPN
ftr-494	218	1	92	92	NUM
ftr-494	218	2	-	-	SYM
ftr-494	218	3	5	5	NUM
ftr-494	218	4	(	(	PUNCT
ftr-494	218	5	jan	jan	PROPN
ftr-494	218	6	.	.	PROPN
ftr-494	218	7	17	17	NUM
ftr-494	218	8	,	,	PUNCT
ftr-494	218	9	1992	1992	NUM
ftr-494	218	10	)	)	PUNCT
ftr-494	218	11	.	.	PUNCT
ftr-494	219	1	1992	1992	NUM
ftr-494	219	2	cch	cch	X
ftr-494	219	3	'	'	NUM
ftr-494	219	4	1	1	NUM
ftr-494	219	5	46.164	46.164	NUM
ftr-494	219	6	.	.	PUNCT
ftr-494	220	1	23	23	NUM
ftr-494	220	2	.	.	PUNCT
ftr-494	221	1	i	i	PRON
ftr-494	221	2	d.	d.	PROPN
ftr-494	221	3	24	24	NUM
ftr-494	221	4	.	.	PUNCT
ftr-494	222	1	i	i	PRON
ftr-494	222	2	d.	d.	PROPN
ftr-494	222	3	25	25	NUM
ftr-494	222	4	.	.	PUNCT
ftr-494	223	1	i.r.s	i.r.s	PROPN
ftr-494	223	2	.	.	PUNCT
ftr-494	224	1	news	news	NOUN
ftr-494	224	2	rel	rel	PROPN
ftr-494	224	3	.	.	PROPN
ftr-494	225	1	92	92	NUM
ftr-494	225	2	-	-	SYM
ftr-494	225	3	94	94	NUM
ftr-494	225	4	(	(	PUNCT
ftr-494	225	5	sept	sept	PROPN
ftr-494	225	6	.	.	PROPN
ftr-494	225	7	30	30	NUM
ftr-494	225	8	,	,	PUNCT
ftr-494	225	9	1992	1992	NUM
ftr-494	225	10	)	)	PUNCT
ftr-494	225	11	.	.	PUNCT
ftr-494	226	1	1992	1992	NUM
ftr-494	226	2	cch	cch	NOUN
ftr-494	226	3	1	1	NUM
ftr-494	226	4	46,553	46,553	NUM
ftr-494	226	5	.	.	PUNCT
ftr-494	227	1	26	26	NUM
ftr-494	227	2	.	.	PUNCT
ftr-494	228	1	i	i	PRON
ftr-494	228	2	d.	d.	PROPN
ftr-494	228	3	27	27	NUM
ftr-494	228	4	.	.	PUNCT
ftr-494	229	1	internal	internal	ADJ
ftr-494	229	2	revenue	revenue	NOUN
ftr-494	229	3	service	service	NOUN
ftr-494	229	4	,	,	PUNCT
ftr-494	229	5	u.s	u.s	PROPN
ftr-494	229	6	.	.	PROPN
ftr-494	229	7	dep't	dep't	NOUN
ftr-494	229	8	of	of	ADP
ftr-494	229	9	the	the	DET
ftr-494	229	10	treasury	treasury	NOUN
ftr-494	229	11	,	,	PUNCT
ftr-494	229	12	pub	pub	NOUN
ftr-494	229	13	.	.	PUNCT
ftr-494	230	1	no	no	INTJ
ftr-494	230	2	.	.	NOUN
ftr-494	230	3	7285	7285	NUM
ftr-494	230	4	.	.	PUNCT
ftr-494	231	1	income	income	NOUN
ftr-494	231	2	tax	tax	NOUN
ftr-494	231	3	compliance	compliance	NOUN
ftr-494	231	4	research	research	NOUN
ftr-494	231	5	:	:	PUNCT
ftr-494	231	6	gross	gross	ADJ
ftr-494	231	7	tax	tax	NOUN
ftr-494	231	8	gap	gap	NOUN
ftr-494	231	9	estimates	estimate	NOUN
ftr-494	231	10	and	and	CCONJ
ftr-494	231	11	projections	projection	NOUN
ftr-494	231	12	for	for	ADP
ftr-494	231	13	1973	1973	NUM
ftr-494	231	14	-	-	SYM
ftr-494	231	15	1992	1992	NUM
ftr-494	231	16	3	3	NUM
ftr-494	231	17	(	(	PUNCT
ftr-494	231	18	mar	mar	PROPN
ftr-494	231	19	.	.	PROPN
ftr-494	231	20	1988	1988	NUM
ftr-494	231	21	)	)	PUNCT
ftr-494	231	22	(	(	PUNCT
ftr-494	231	23	available	available	ADJ
ftr-494	231	24	in	in	ADP
ftr-494	231	25	tax	tax	NOUN
ftr-494	231	26	notes	note	NOUN
ftr-494	231	27	,	,	PUNCT
ftr-494	231	28	microfiche	microfiche	NOUN
ftr-494	231	29	database	database	NOUN
ftr-494	231	30	doe	doe	PROPN
ftr-494	231	31	.	.	PUNCT
ftr-494	232	1	88	88	NUM
ftr-494	232	2	-	-	SYM
ftr-494	232	3	27	27	NUM
ftr-494	232	4	18	18	NUM
ftr-494	232	5	(	(	PUNCT
ftr-494	232	6	mar	mar	PROPN
ftr-494	232	7	.	.	PROPN
ftr-494	232	8	28	28	NUM
ftr-494	232	9	,	,	PUNCT
ftr-494	232	10	1988	1988	NUM
ftr-494	232	11	)	)	PUNCT
ftr-494	232	12	)	)	PUNCT
ftr-494	232	13	.	.	PUNCT
ftr-494	233	1	28	28	NUM
ftr-494	233	2	.	.	PUNCT
ftr-494	234	1	dolan	dolan	PROPN
ftr-494	234	2	,	,	PUNCT
ftr-494	234	3	supra	supra	PROPN
ftr-494	234	4	note	note	NOUN
ftr-494	234	5	13	13	NUM
ftr-494	234	6	.	.	NOUN
ftr-494	234	7	29	29	NUM
ftr-494	234	8	.	.	PUNCT
ftr-494	235	1	see	see	VERB
ftr-494	235	2	harry	harry	PROPN
ftr-494	235	3	g.	g.	PROPN
ftr-494	235	4	balter	balter	PROPN
ftr-494	235	5	,	,	PUNCT
ftr-494	235	6	tax	tax	NOUN
ftr-494	235	7	fraud	fraud	NOUN
ftr-494	235	8	and	and	CCONJ
ftr-494	235	9	evasion	evasion	NOUN
ftr-494	235	10	1	1	NUM
ftr-494	235	11	4.01	4.01	NUM
ftr-494	235	12	(	(	PUNCT
ftr-494	235	13	5th	5th	ADJ
ftr-494	235	14	ed	ed	NOUN
ftr-494	235	15	.	.	PROPN
ftr-494	235	16	1983	1983	NUM
ftr-494	235	17	&	&	CCONJ
ftr-494	235	18	supp	supp	PROPN
ftr-494	235	19	.	.	PUNCT
ftr-494	236	1	i	i	PRON
ftr-494	236	2	1993	1993	NUM
ftr-494	236	3	)	)	PUNCT
ftr-494	236	4	;	;	PUNCT
ftr-494	236	5	theron	theron	PROPN
ftr-494	236	6	l.	l.	PROPN
ftr-494	236	7	caudle	caudle	PROPN
ftr-494	236	8	,	,	PUNCT
ftr-494	236	9	how	how	SCONJ
ftr-494	236	10	the	the	DET
ftr-494	236	11	department	department	NOUN
ftr-494	236	12	of	of	ADP
ftr-494	236	13	justice	justice	PROPN
ftr-494	236	14	operates	operate	VERB
ftr-494	236	15	in	in	ADP
ftr-494	236	16	income	income	NOUN
ftr-494	236	17	tax	tax	NOUN
ftr-494	236	18	fraud	fraud	NOUN
ftr-494	236	19	cases	case	NOUN
ftr-494	236	20	,	,	PUNCT
ftr-494	236	21	87	87	NUM
ftr-494	236	22	j.	j.	PROPN
ftr-494	236	23	acct	acct	PROPN
ftr-494	236	24	.	.	PUNCT
ftr-494	237	1	206	206	NUM
ftr-494	237	2	(	(	PUNCT
ftr-494	237	3	1949	1949	NUM
ftr-494	237	4	)	)	PUNCT
ftr-494	237	5	.	.	PUNCT
ftr-494	238	1	caudle	caudle	PROPN
ftr-494	238	2	points	point	VERB
ftr-494	238	3	out	out	ADP
ftr-494	238	4	that	that	SCONJ
ftr-494	238	5	the	the	DET
ftr-494	238	6	voluntary	voluntary	ADJ
ftr-494	238	7	disclosure	disclosure	NOUN
ftr-494	238	8	policy	policy	NOUN
ftr-494	238	9	began	begin	VERB
ftr-494	238	10	in	in	ADP
ftr-494	238	11	1934	1934	NUM
ftr-494	238	12	and	and	CCONJ
ftr-494	238	13	was	be	AUX
ftr-494	238	14	publicly	publicly	ADV
ftr-494	238	15	discussed	discuss	VERB
ftr-494	238	16	in	in	ADP
ftr-494	238	17	1945	1945	NUM
ftr-494	238	18	by	by	ADP
ftr-494	238	19	then	then	ADV
ftr-494	238	20	secretary	secretary	PROPN
ftr-494	238	21	of	of	ADP
ftr-494	238	22	the	the	DET
ftr-494	238	23	treasury	treasury	PROPN
ftr-494	238	24	frederick	frederick	PROPN
ftr-494	238	25	m.	m.	PROPN
ftr-494	238	26	19931	19931	NUM
ftr-494	238	27	florida	florida	PROPN
ftr-494	238	28	tax	tax	PROPN
ftr-494	238	29	review	review	PROPN
ftr-494	238	30	vinson	vinson	NOUN
ftr-494	238	31	.	.	PUNCT
ftr-494	239	1	i	i	PRON
ftr-494	239	2	d.	d.	PROPN
ftr-494	239	3	at	at	ADP
ftr-494	239	4	213	213	NUM
ftr-494	239	5	-	-	SYM
ftr-494	239	6	14	14	NUM
ftr-494	239	7	.	.	PUNCT
ftr-494	240	1	see	see	AUX
ftr-494	240	2	also	also	ADV
ftr-494	240	3	denzil	denzil	VERB
ftr-494	240	4	y.	y.	PROPN
ftr-494	240	5	causey	causey	PROPN
ftr-494	240	6	,	,	PUNCT
ftr-494	240	7	jr	jr	PROPN
ftr-494	240	8	.	.	PROPN
ftr-494	240	9	,	,	PUNCT
ftr-494	240	10	the	the	DET
ftr-494	240	11	tax	tax	NOUN
ftr-494	240	12	practitioner	practitioner	NOUN
ftr-494	240	13	7	7	NUM
ftr-494	240	14	-	-	SYM
ftr-494	240	15	5	5	NUM
ftr-494	240	16	to	to	PART
ftr-494	240	17	7	7	NUM
ftr-494	240	18	-	-	SYM
ftr-494	240	19	6	6	NUM
ftr-494	240	20	(	(	PUNCT
ftr-494	240	21	1984	1984	NUM
ftr-494	240	22	)	)	PUNCT
ftr-494	240	23	(	(	PUNCT
ftr-494	240	24	discussing	discuss	VERB
ftr-494	240	25	legal	legal	ADJ
ftr-494	240	26	strategy	strategy	NOUN
ftr-494	240	27	under	under	ADP
ftr-494	240	28	current	current	ADJ
ftr-494	240	29	internal	internal	ADJ
ftr-494	240	30	revenue	revenue	NOUN
ftr-494	240	31	service	service	NOUN
ftr-494	240	32	policy	policy	NOUN
ftr-494	240	33	)	)	PUNCT
ftr-494	240	34	;	;	PUNCT
ftr-494	241	1	united	united	PROPN
ftr-494	241	2	states	states	PROPN
ftr-494	241	3	v.	v.	ADP
ftr-494	241	4	hebel	hebel	PROPN
ftr-494	241	5	,	,	PUNCT
ftr-494	241	6	668	668	NUM
ftr-494	241	7	f.2d	f.2d	X
ftr-494	241	8	995	995	NUM
ftr-494	241	9	(	(	PUNCT
ftr-494	241	10	8th	8th	ADJ
ftr-494	241	11	cir	cir	NOUN
ftr-494	241	12	.	.	PUNCT
ftr-494	241	13	)	)	PUNCT
ftr-494	241	14	,	,	PUNCT
ftr-494	241	15	cert	cert	PROPN
ftr-494	241	16	.	.	PUNCT
ftr-494	241	17	denied	deny	VERB
ftr-494	241	18	,	,	PUNCT
ftr-494	241	19	456	456	PROPN
ftr-494	241	20	u.s	u.s	PROPN
ftr-494	241	21	.	.	PROPN
ftr-494	241	22	946	946	NUM
ftr-494	241	23	(	(	PUNCT
ftr-494	241	24	1982	1982	NUM
ftr-494	241	25	)	)	PUNCT
ftr-494	241	26	(	(	PUNCT
ftr-494	241	27	affirming	affirm	VERB
ftr-494	241	28	convictions	conviction	NOUN
ftr-494	241	29	of	of	ADP
ftr-494	241	30	taxpayers	taxpayer	NOUN
ftr-494	241	31	who	who	PRON
ftr-494	241	32	voluntarily	voluntarily	ADV
ftr-494	241	33	disclosed	disclose	VERB
ftr-494	241	34	filing	file	VERB
ftr-494	241	35	false	false	ADJ
ftr-494	241	36	returns	return	NOUN
ftr-494	241	37	)	)	PUNCT
ftr-494	241	38	.	.	PUNCT
ftr-494	242	1	the	the	DET
ftr-494	242	2	most	most	ADV
ftr-494	242	3	comprehensive	comprehensive	ADJ
ftr-494	242	4	review	review	NOUN
ftr-494	242	5	of	of	ADP
ftr-494	242	6	the	the	DET
ftr-494	242	7	voluntary	voluntary	ADJ
ftr-494	242	8	disclosure	disclosure	NOUN
ftr-494	242	9	policy	policy	NOUN
ftr-494	242	10	of	of	ADP
ftr-494	242	11	the	the	DET
ftr-494	242	12	service	service	NOUN
ftr-494	242	13	can	can	AUX
ftr-494	242	14	be	be	AUX
ftr-494	242	15	found	find	VERB
ftr-494	242	16	in	in	ADP
ftr-494	242	17	congressional	congressional	ADJ
ftr-494	242	18	hearings	hearing	NOUN
ftr-494	242	19	.	.	PUNCT
ftr-494	243	1	in	in	ADP
ftr-494	243	2	1952	1952	NUM
ftr-494	243	3	,	,	PUNCT
ftr-494	243	4	representative	representative	PROPN
ftr-494	243	5	cecil	cecil	PROPN
ftr-494	243	6	r.	r.	PROPN
ftr-494	243	7	king	king	PROPN
ftr-494	243	8	,	,	PUNCT
ftr-494	243	9	as	as	ADP
ftr-494	243	10	chairman	chairman	NOUN
ftr-494	243	11	of	of	ADP
ftr-494	243	12	the	the	DET
ftr-494	243	13	subcommittee	subcommittee	NOUN
ftr-494	243	14	on	on	ADP
ftr-494	243	15	administration	administration	NOUN
ftr-494	243	16	of	of	ADP
ftr-494	243	17	internal	internal	ADJ
ftr-494	243	18	revenue	revenue	NOUN
ftr-494	243	19	laws	law	NOUN
ftr-494	243	20	of	of	ADP
ftr-494	243	21	the	the	DET
ftr-494	243	22	house	house	PROPN
ftr-494	243	23	committee	committee	PROPN
ftr-494	243	24	on	on	ADP
ftr-494	243	25	ways	way	NOUN
ftr-494	243	26	and	and	CCONJ
ftr-494	243	27	means	mean	NOUN
ftr-494	243	28	,	,	PUNCT
ftr-494	243	29	conducted	conduct	VERB
ftr-494	243	30	an	an	DET
ftr-494	243	31	intensive	intensive	ADJ
ftr-494	243	32	and	and	CCONJ
ftr-494	243	33	extensive	extensive	ADJ
ftr-494	243	34	inquiry	inquiry	NOUN
ftr-494	243	35	into	into	ADP
ftr-494	243	36	the	the	DET
ftr-494	243	37	internal	internal	ADJ
ftr-494	243	38	practices	practice	NOUN
ftr-494	243	39	of	of	ADP
ftr-494	243	40	the	the	DET
ftr-494	243	41	service	service	NOUN
ftr-494	243	42	with	with	ADP
ftr-494	243	43	respect	respect	NOUN
ftr-494	243	44	to	to	ADP
ftr-494	243	45	how	how	SCONJ
ftr-494	243	46	voluntary	voluntary	ADJ
ftr-494	243	47	disclosure	disclosure	NOUN
ftr-494	243	48	,	,	PUNCT
ftr-494	243	49	health	health	NOUN
ftr-494	243	50	conditions	condition	NOUN
ftr-494	243	51	of	of	ADP
ftr-494	243	52	the	the	DET
ftr-494	243	53	taxpayer	taxpayer	NOUN
ftr-494	243	54	,	,	PUNCT
ftr-494	243	55	and	and	CCONJ
ftr-494	243	56	other	other	ADJ
ftr-494	243	57	relevant	relevant	ADJ
ftr-494	243	58	matters	matter	NOUN
ftr-494	243	59	impact	impact	NOUN
ftr-494	243	60	on	on	ADP
ftr-494	243	61	the	the	DET
ftr-494	243	62	decision	decision	NOUN
ftr-494	243	63	of	of	ADP
ftr-494	243	64	the	the	DET
ftr-494	243	65	service	service	NOUN
ftr-494	243	66	to	to	PART
ftr-494	243	67	recommend	recommend	VERB
ftr-494	243	68	criminal	criminal	ADJ
ftr-494	243	69	tax	tax	NOUN
ftr-494	243	70	prosecution	prosecution	NOUN
ftr-494	243	71	.	.	PUNCT
ftr-494	244	1	see	see	VERB
ftr-494	244	2	proposals	proposal	NOUN
ftr-494	244	3	for	for	ADP
ftr-494	244	4	strengthening	strengthen	VERB
ftr-494	244	5	tax	tax	NOUN
ftr-494	244	6	administration	administration	NOUN
ftr-494	244	7	:	:	PUNCT
ftr-494	244	8	hearings	hearing	NOUN
ftr-494	244	9	on	on	ADP
ftr-494	244	10	administration	administration	NOUN
ftr-494	244	11	of	of	ADP
ftr-494	244	12	the	the	DET
ftr-494	244	13	internal	internal	ADJ
ftr-494	244	14	revenue	revenue	NOUN
ftr-494	244	15	laws	law	NOUN
ftr-494	244	16	before	before	ADP
ftr-494	244	17	the	the	DET
ftr-494	244	18	subcommittee	subcommittee	NOUN
ftr-494	244	19	on	on	ADP
ftr-494	244	20	administration	administration	NOUN
ftr-494	244	21	of	of	ADP
ftr-494	244	22	the	the	DET
ftr-494	244	23	internal	internal	ADJ
ftr-494	244	24	revenue	revenue	NOUN
ftr-494	244	25	laws	law	NOUN
ftr-494	244	26	of	of	ADP
ftr-494	244	27	the	the	DET
ftr-494	244	28	house	house	PROPN
ftr-494	244	29	committee	committee	PROPN
ftr-494	244	30	on	on	ADP
ftr-494	244	31	ways	way	NOUN
ftr-494	244	32	and	and	CCONJ
ftr-494	244	33	means	mean	NOUN
ftr-494	244	34	,	,	PUNCT
ftr-494	244	35	82d	82d	NOUN
ftr-494	244	36	cong	cong	NOUN
ftr-494	244	37	.	.	PROPN
ftr-494	244	38	,	,	PUNCT
ftr-494	244	39	2d	2d	PROPN
ftr-494	244	40	sess	sess	NOUN
ftr-494	244	41	.	.	PUNCT
ftr-494	245	1	(	(	PUNCT
ftr-494	245	2	1952	1952	NUM
ftr-494	245	3	)	)	PUNCT
ftr-494	246	1	[	[	X
ftr-494	246	2	hereinafter	hereinafter	NOUN
ftr-494	246	3	proposals	proposal	NOUN
ftr-494	246	4	]	]	PUNCT
ftr-494	246	5	.	.	PUNCT
ftr-494	247	1	richard	richard	PROPN
ftr-494	247	2	c.	c.	PROPN
ftr-494	247	3	schwartz	schwartz	PROPN
ftr-494	247	4	,	,	PUNCT
ftr-494	247	5	the	the	DET
ftr-494	247	6	then	then	ADV
ftr-494	247	7	assistant	assistant	ADJ
ftr-494	247	8	head	head	NOUN
ftr-494	247	9	,	,	PUNCT
ftr-494	247	10	penal	penal	ADJ
ftr-494	247	11	division	division	NOUN
ftr-494	247	12	,	,	PUNCT
ftr-494	247	13	bureau	bureau	NOUN
ftr-494	247	14	of	of	ADP
ftr-494	247	15	internal	internal	ADJ
ftr-494	247	16	revenue	revenue	NOUN
ftr-494	247	17	,	,	PUNCT
ftr-494	247	18	provided	provide	VERB
ftr-494	247	19	specific	specific	ADJ
ftr-494	247	20	testimony	testimony	NOUN
ftr-494	247	21	concerning	concern	VERB
ftr-494	247	22	the	the	DET
ftr-494	247	23	long	long	ADJ
ftr-494	247	24	and	and	CCONJ
ftr-494	247	25	ambiguous	ambiguous	ADJ
ftr-494	247	26	policy	policy	NOUN
ftr-494	247	27	of	of	ADP
ftr-494	247	28	the	the	DET
ftr-494	247	29	service	service	NOUN
ftr-494	247	30	with	with	ADP
ftr-494	247	31	respect	respect	NOUN
ftr-494	247	32	to	to	ADP
ftr-494	247	33	voluntary	voluntary	ADJ
ftr-494	247	34	disclosure	disclosure	NOUN
ftr-494	247	35	.	.	PUNCT
ftr-494	248	1	i	i	PRON
ftr-494	248	2	d.	d.	PROPN
ftr-494	248	3	at	at	ADP
ftr-494	248	4	103	103	NUM
ftr-494	248	5	-	-	SYM
ftr-494	248	6	66	66	NUM
ftr-494	248	7	.	.	PUNCT
ftr-494	249	1	the	the	DET
ftr-494	249	2	internal	internal	ADJ
ftr-494	249	3	policy	policy	NOUN
ftr-494	249	4	was	be	AUX
ftr-494	249	5	first	first	ADV
ftr-494	249	6	formally	formally	ADV
ftr-494	249	7	adopted	adopt	VERB
ftr-494	249	8	on	on	ADP
ftr-494	249	9	august	august	PROPN
ftr-494	249	10	22	22	NUM
ftr-494	249	11	,	,	PUNCT
ftr-494	249	12	1919	1919	NUM
ftr-494	249	13	,	,	PUNCT
ftr-494	249	14	although	although	SCONJ
ftr-494	249	15	there	there	PRON
ftr-494	249	16	was	be	VERB
ftr-494	249	17	a	a	DET
ftr-494	249	18	prior	prior	ADJ
ftr-494	249	19	negative	negative	ADJ
ftr-494	249	20	policy	policy	NOUN
ftr-494	249	21	on	on	ADP
ftr-494	249	22	the	the	DET
ftr-494	249	23	compromise	compromise	NOUN
ftr-494	249	24	of	of	ADP
ftr-494	249	25	criminal	criminal	ADJ
ftr-494	249	26	prosecutions	prosecution	NOUN
ftr-494	249	27	dating	date	VERB
ftr-494	249	28	back	back	ADV
ftr-494	249	29	before	before	ADP
ftr-494	249	30	september	september	PROPN
ftr-494	249	31	12	12	NUM
ftr-494	249	32	,	,	PUNCT
ftr-494	249	33	1912	1912	NUM
ftr-494	249	34	.	.	PUNCT
ftr-494	250	1	i	i	PRON
ftr-494	250	2	d.	d.	PROPN
ftr-494	250	3	at	at	ADP
ftr-494	250	4	138	138	NUM
ftr-494	250	5	-	-	SYM
ftr-494	250	6	39	39	NUM
ftr-494	250	7	.	.	PUNCT
ftr-494	251	1	the	the	DET
ftr-494	251	2	1919	1919	NUM
ftr-494	251	3	policy	policy	NOUN
ftr-494	251	4	as	as	SCONJ
ftr-494	251	5	stated	state	VERB
ftr-494	251	6	was	be	AUX
ftr-494	251	7	:	:	PUNCT
ftr-494	251	8	in	in	ADP
ftr-494	251	9	cases	case	NOUN
ftr-494	251	10	where	where	SCONJ
ftr-494	251	11	voluntary	voluntary	ADJ
ftr-494	251	12	disclosure	disclosure	NOUN
ftr-494	251	13	is	be	AUX
ftr-494	251	14	made	make	VERB
ftr-494	251	15	of	of	ADP
ftr-494	251	16	deficiencies	deficiency	NOUN
ftr-494	251	17	through	through	ADP
ftr-494	251	18	intentional	intentional	ADJ
ftr-494	251	19	evasions	evasion	NOUN
ftr-494	251	20	which	which	PRON
ftr-494	251	21	,	,	PUNCT
ftr-494	251	22	if	if	SCONJ
ftr-494	251	23	discovered	discover	VERB
ftr-494	251	24	by	by	ADP
ftr-494	251	25	internal	internal	ADJ
ftr-494	251	26	revenue	revenue	NOUN
ftr-494	251	27	officers	officer	NOUN
ftr-494	251	28	,	,	PUNCT
ftr-494	251	29	would	would	AUX
ftr-494	251	30	be	be	AUX
ftr-494	251	31	made	make	VERB
ftr-494	251	32	the	the	DET
ftr-494	251	33	basis	basis	NOUN
ftr-494	251	34	of	of	ADP
ftr-494	251	35	criminal	criminal	ADJ
ftr-494	251	36	prosecution	prosecution	NOUN
ftr-494	251	37	,	,	PUNCT
ftr-494	251	38	it	it	PRON
ftr-494	251	39	will	will	AUX
ftr-494	251	40	be	be	AUX
ftr-494	251	41	the	the	DET
ftr-494	251	42	policy	policy	NOUN
ftr-494	251	43	of	of	ADP
ftr-494	251	44	the	the	DET
ftr-494	251	45	bureau	bureau	NOUN
ftr-494	251	46	to	to	PART
ftr-494	251	47	impose	impose	VERB
ftr-494	251	48	maximum	maximum	ADJ
ftr-494	251	49	civil	civil	ADJ
ftr-494	251	50	penalties	penalty	NOUN
ftr-494	251	51	and	and	CCONJ
ftr-494	251	52	accept	accept	VERB
ftr-494	251	53	offers	offer	NOUN
ftr-494	251	54	in	in	ADP
ftr-494	251	55	compromise	compromise	NOUN
ftr-494	251	56	of	of	ADP
ftr-494	251	57	the	the	DET
ftr-494	251	58	criminal	criminal	ADJ
ftr-494	251	59	liability	liability	NOUN
ftr-494	251	60	,	,	PUNCT
ftr-494	251	61	instead	instead	ADV
ftr-494	251	62	of	of	ADP
ftr-494	251	63	instituting	institute	VERB
ftr-494	251	64	prosecution	prosecution	NOUN
ftr-494	251	65	and	and	CCONJ
ftr-494	251	66	insisting	insist	VERB
ftr-494	251	67	on	on	ADP
ftr-494	251	68	jail	jail	NOUN
ftr-494	251	69	sentence	sentence	NOUN
ftr-494	251	70	.	.	PUNCT
ftr-494	252	1	i	i	PRON
ftr-494	252	2	d.	d.	PROPN
ftr-494	252	3	at	at	ADP
ftr-494	252	4	139	139	NUM
ftr-494	252	5	.	.	PUNCT
ftr-494	253	1	a	a	DET
ftr-494	253	2	similar	similar	ADJ
ftr-494	253	3	statement	statement	NOUN
ftr-494	253	4	of	of	ADP
ftr-494	253	5	internal	internal	ADJ
ftr-494	253	6	policy	policy	NOUN
ftr-494	253	7	was	be	AUX
ftr-494	253	8	announced	announce	VERB
ftr-494	253	9	on	on	ADP
ftr-494	253	10	july	july	PROPN
ftr-494	253	11	2	2	NUM
ftr-494	253	12	,	,	PUNCT
ftr-494	253	13	1934	1934	NUM
ftr-494	253	14	,	,	PUNCT
ftr-494	253	15	in	in	ADP
ftr-494	253	16	a	a	DET
ftr-494	253	17	confidential	confidential	ADJ
ftr-494	253	18	written	write	VERB
ftr-494	253	19	statement	statement	NOUN
ftr-494	253	20	from	from	ADP
ftr-494	253	21	commissioner	commissioner	NOUN
ftr-494	253	22	guy	guy	NOUN
ftr-494	253	23	t.	t.	PROPN
ftr-494	253	24	helvering	helvering	NOUN
ftr-494	253	25	,	,	PUNCT
ftr-494	253	26	which	which	PRON
ftr-494	253	27	was	be	AUX
ftr-494	253	28	approved	approve	VERB
ftr-494	253	29	by	by	ADP
ftr-494	253	30	secretary	secretary	PROPN
ftr-494	253	31	of	of	ADP
ftr-494	253	32	the	the	DET
ftr-494	253	33	treasury	treasury	PROPN
ftr-494	253	34	h.	h.	PROPN
ftr-494	253	35	morganthau	morganthau	PROPN
ftr-494	253	36	,	,	PUNCT
ftr-494	253	37	jr	jr	PROPN
ftr-494	253	38	.	.	PUNCT
ftr-494	254	1	i	i	PRON
ftr-494	254	2	d.	d.	PROPN
ftr-494	254	3	at	at	ADP
ftr-494	254	4	139	139	NUM
ftr-494	254	5	-	-	SYM
ftr-494	254	6	142	142	NUM
ftr-494	254	7	.	.	PUNCT
ftr-494	255	1	the	the	DET
ftr-494	255	2	policy	policy	NOUN
ftr-494	255	3	was	be	AUX
ftr-494	255	4	not	not	PART
ftr-494	255	5	made	make	VERB
ftr-494	255	6	public	public	ADJ
ftr-494	255	7	until	until	ADP
ftr-494	255	8	1945	1945	NUM
ftr-494	255	9	when	when	SCONJ
ftr-494	255	10	it	it	PRON
ftr-494	255	11	was	be	AUX
ftr-494	255	12	included	include	VERB
ftr-494	255	13	in	in	ADP
ftr-494	255	14	various	various	ADJ
ftr-494	255	15	announcements	announcement	NOUN
ftr-494	255	16	by	by	ADP
ftr-494	255	17	service	service	NOUN
ftr-494	255	18	and	and	CCONJ
ftr-494	255	19	treasury	treasury	NOUN
ftr-494	255	20	officials	official	NOUN
ftr-494	255	21	.	.	PUNCT
ftr-494	256	1	i	i	PRON
ftr-494	256	2	d.	d.	PROPN
ftr-494	256	3	at	at	ADP
ftr-494	256	4	139	139	NUM
ftr-494	256	5	-	-	SYM
ftr-494	256	6	50	50	NUM
ftr-494	256	7	.	.	PUNCT
ftr-494	257	1	the	the	DET
ftr-494	257	2	policy	policy	NOUN
ftr-494	257	3	was	be	AUX
ftr-494	257	4	formally	formally	ADV
ftr-494	257	5	withdrawn	withdraw	VERB
ftr-494	257	6	on	on	ADP
ftr-494	257	7	january	january	PROPN
ftr-494	257	8	10	10	NUM
ftr-494	257	9	,	,	PUNCT
ftr-494	257	10	1952	1952	NUM
ftr-494	257	11	.	.	PUNCT
ftr-494	258	1	i	i	PRON
ftr-494	258	2	d.	d.	PROPN
ftr-494	258	3	at	at	ADP
ftr-494	258	4	151	151	NUM
ftr-494	258	5	.	.	PUNCT
ftr-494	259	1	the	the	DET
ftr-494	259	2	entire	entire	ADJ
ftr-494	259	3	text	text	NOUN
ftr-494	259	4	of	of	ADP
ftr-494	259	5	the	the	DET
ftr-494	259	6	policy	policy	NOUN
ftr-494	259	7	reversal	reversal	NOUN
ftr-494	259	8	is	be	AUX
ftr-494	259	9	as	as	SCONJ
ftr-494	259	10	follows	follow	VERB
ftr-494	259	11	:	:	PUNCT
ftr-494	259	12	secretary	secretary	PROPN
ftr-494	259	13	snyder	snyder	PROPN
ftr-494	259	14	announced	announce	VERB
ftr-494	259	15	today	today	NOUN
ftr-494	259	16	that	that	SCONJ
ftr-494	259	17	the	the	DET
ftr-494	259	18	treasury	treasury	PROPN
ftr-494	259	19	department	department	PROPN
ftr-494	259	20	has	have	AUX
ftr-494	259	21	abandoned	abandon	VERB
ftr-494	259	22	the	the	DET
ftr-494	259	23	policy	policy	NOUN
ftr-494	259	24	under	under	ADP
ftr-494	259	25	which	which	PRON
ftr-494	259	26	criminal	criminal	ADJ
ftr-494	259	27	prosecution	prosecution	NOUN
ftr-494	259	28	has	have	AUX
ftr-494	259	29	not	not	PART
ftr-494	259	30	been	be	AUX
ftr-494	259	31	recommended	recommend	VERB
ftr-494	259	32	in	in	ADP
ftr-494	259	33	cases	case	NOUN
ftr-494	259	34	where	where	SCONJ
ftr-494	259	35	taxpayers	taxpayer	NOUN
ftr-494	259	36	made	make	VERB
ftr-494	259	37	voluntary	voluntary	ADJ
ftr-494	259	38	disclosures	disclosure	NOUN
ftr-494	259	39	of	of	ADP
ftr-494	259	40	intentional	intentional	ADJ
ftr-494	259	41	violation	violation	NOUN
ftr-494	259	42	of	of	ADP
ftr-494	259	43	the	the	DET
ftr-494	259	44	internal	internal	ADJ
ftr-494	259	45	revenue	revenue	NOUN
ftr-494	259	46	laws	law	NOUN
ftr-494	259	47	prior	prior	ADV
ftr-494	259	48	to	to	ADP
ftr-494	259	49	the	the	DET
ftr-494	259	50	initiation	initiation	NOUN
ftr-494	259	51	of	of	ADP
ftr-494	259	52	the	the	DET
ftr-494	259	53	investigation	investigation	NOUN
ftr-494	259	54	by	by	ADP
ftr-494	259	55	the	the	DET
ftr-494	259	56	bureau	bureau	NOUN
ftr-494	259	57	of	of	ADP
ftr-494	259	58	internal	internal	ADJ
ftr-494	259	59	revenue	revenue	NOUN
ftr-494	259	60	.	.	PUNCT
ftr-494	260	1	this	this	DET
ftr-494	260	2	action	action	NOUN
ftr-494	260	3	was	be	AUX
ftr-494	260	4	recommended	recommend	VERB
ftr-494	260	5	by	by	ADP
ftr-494	260	6	commissioner	commissioner	NOUN
ftr-494	260	7	dunlap	dunlap	PROPN
ftr-494	260	8	.	.	PUNCT
ftr-494	261	1	in	in	ADP
ftr-494	261	2	connection	connection	NOUN
ftr-494	261	3	with	with	ADP
ftr-494	261	4	this	this	DET
ftr-494	261	5	change	change	NOUN
ftr-494	261	6	of	of	ADP
ftr-494	261	7	policy	policy	NOUN
ftr-494	261	8	,	,	PUNCT
ftr-494	261	9	the	the	DET
ftr-494	261	10	secretary	secretary	NOUN
ftr-494	261	11	issued	issue	VERB
ftr-494	261	12	the	the	DET
ftr-494	261	13	following	follow	VERB
ftr-494	261	14	statement	statement	NOUN
ftr-494	261	15	:	:	PUNCT
ftr-494	261	16	while	while	SCONJ
ftr-494	261	17	it	it	PRON
ftr-494	261	18	has	have	AUX
ftr-494	261	19	been	be	AUX
ftr-494	261	20	the	the	DET
ftr-494	261	21	long	long	ADV
ftr-494	261	22	-	-	PUNCT
ftr-494	261	23	established	establish	VERB
ftr-494	261	24	policy	policy	NOUN
ftr-494	261	25	of	of	ADP
ftr-494	261	26	the	the	DET
ftr-494	261	27	treasury	treasury	PROPN
ftr-494	261	28	department	department	PROPN
ftr-494	261	29	to	to	PART
ftr-494	261	30	refrain	refrain	VERB
ftr-494	261	31	from	from	ADP
ftr-494	261	32	recommending	recommend	VERB
ftr-494	261	33	criminal	criminal	ADJ
ftr-494	261	34	prosecution	prosecution	NOUN
ftr-494	261	35	where	where	SCONJ
ftr-494	261	36	taxpayers	taxpayer	NOUN
ftr-494	261	37	make	make	VERB
ftr-494	261	38	voluntary	voluntary	ADJ
ftr-494	261	39	disclosure	disclosure	NOUN
ftr-494	261	40	of	of	ADP
ftr-494	261	41	intentional	intentional	ADJ
ftr-494	261	42	tax	tax	NOUN
ftr-494	261	43	evasion	evasion	NOUN
ftr-494	261	44	prior	prior	ADV
ftr-494	261	45	to	to	ADP
ftr-494	261	46	the	the	DET
ftr-494	261	47	initiation	initiation	NOUN
ftr-494	261	48	of	of	ADP
ftr-494	261	49	an	an	DET
ftr-494	261	50	investigation	investigation	NOUN
ftr-494	261	51	by	by	ADP
ftr-494	261	52	the	the	DET
ftr-494	261	53	bureau	bureau	NOUN
ftr-494	261	54	of	of	ADP
ftr-494	261	55	internal	internal	ADJ
ftr-494	261	56	revenue	revenue	NOUN
ftr-494	261	57	,	,	PUNCT
ftr-494	261	58	it	it	PRON
ftr-494	261	59	has	have	AUX
ftr-494	261	60	been	be	AUX
ftr-494	261	61	concluded	conclude	VERB
ftr-494	261	62	that	that	SCONJ
ftr-494	261	63	such	such	ADJ
ftr-494	261	64	policy	policy	NOUN
ftr-494	261	65	will	will	AUX
ftr-494	261	66	no	no	ADV
ftr-494	261	67	longer	long	ADV
ftr-494	261	68	be	be	AUX
ftr-494	261	69	followed	follow	VERB
ftr-494	261	70	.	.	PUNCT
ftr-494	262	1	litigation	litigation	NOUN
ftr-494	262	2	in	in	ADP
ftr-494	262	3	the	the	DET
ftr-494	262	4	courts	court	NOUN
ftr-494	262	5	in	in	ADP
ftr-494	262	6	recent	recent	ADJ
ftr-494	262	7	years	year	NOUN
ftr-494	262	8	has	have	AUX
ftr-494	262	9	illustrated	illustrate	VERB
ftr-494	262	10	the	the	DET
ftr-494	262	11	controversial	controversial	ADJ
ftr-494	262	12	nature	nature	NOUN
ftr-494	262	13	of	of	ADP
ftr-494	262	14	the	the	DET
ftr-494	262	15	question	question	NOUN
ftr-494	262	16	as	as	ADP
ftr-494	262	17	to	to	ADP
ftr-494	262	18	what	what	PRON
ftr-494	262	19	constitutes	constitute	VERB
ftr-494	262	20	a	a	DET
ftr-494	262	21	true	true	ADJ
ftr-494	262	22	voluntary	voluntary	ADJ
ftr-494	262	23	disclosure	disclosure	NOUN
ftr-494	262	24	in	in	ADP
ftr-494	262	25	fact	fact	NOUN
ftr-494	262	26	.	.	PUNCT
ftr-494	263	1	in	in	ADP
ftr-494	263	2	the	the	DET
ftr-494	263	3	administration	administration	NOUN
ftr-494	263	4	of	of	ADP
ftr-494	263	5	the	the	DET
ftr-494	263	6	policy	policy	NOUN
ftr-494	263	7	it	it	PRON
ftr-494	263	8	has	have	AUX
ftr-494	263	9	been	be	AUX
ftr-494	263	10	difficult	difficult	ADJ
ftr-494	263	11	and	and	CCONJ
ftr-494	263	12	at	at	ADP
ftr-494	263	13	times	time	NOUN
ftr-494	263	14	impossible	impossible	ADJ
ftr-494	263	15	to	to	PART
ftr-494	263	16	ascertain	ascertain	VERB
ftr-494	263	17	whether	whether	SCONJ
ftr-494	263	18	the	the	DET
ftr-494	263	19	disclosure	disclosure	NOUN
ftr-494	263	20	was	be	AUX
ftr-494	263	21	made	make	VERB
ftr-494	263	22	because	because	SCONJ
ftr-494	263	23	the	the	DET
ftr-494	263	24	taxpayer	taxpayer	NOUN
ftr-494	263	25	realized	realize	VERB
ftr-494	263	26	he	he	PRON
ftr-494	263	27	was	be	AUX
ftr-494	263	28	under	under	ADP
ftr-494	263	29	investigation	investigation	NOUN
ftr-494	263	30	or	or	CCONJ
ftr-494	263	31	whether	whether	SCONJ
ftr-494	263	32	the	the	DET
ftr-494	263	33	disclosure	disclosure	NOUN
ftr-494	263	34	was	be	AUX
ftr-494	263	35	in	in	ADP
ftr-494	263	36	fact	fact	NOUN
ftr-494	263	37	voluntary	voluntary	ADJ
ftr-494	263	38	and	and	CCONJ
ftr-494	263	39	in	in	ADP
ftr-494	263	40	[	[	X
ftr-494	263	41	vol	vol	NOUN
ftr-494	263	42	.	.	PUNCT
ftr-494	264	1	1:5	1:5	NUM
ftr-494	264	2	tax	tax	NOUN
ftr-494	264	3	amnesty	amnesty	NOUN
ftr-494	264	4	:	:	PUNCT
ftr-494	264	5	an	an	DET
ftr-494	264	6	old	old	ADJ
ftr-494	264	7	debate	debate	NOUN
ftr-494	264	8	formally	formally	ADV
ftr-494	264	9	abandoned	abandon	VERB
ftr-494	264	10	on	on	ADP
ftr-494	264	11	january	january	PROPN
ftr-494	264	12	10	10	NUM
ftr-494	264	13	,	,	PUNCT
ftr-494	264	14	1952	1952	NUM
ftr-494	264	15	.	.	PUNCT
ftr-494	264	16	"	"	PUNCT
ftr-494	265	1	thereafter	thereafter	ADV
ftr-494	265	2	,	,	PUNCT
ftr-494	265	3	voluntary	voluntary	ADJ
ftr-494	265	4	disclosure	disclosure	NOUN
ftr-494	265	5	was	be	AUX
ftr-494	265	6	considered	consider	VERB
ftr-494	265	7	merely	merely	ADV
ftr-494	265	8	as	as	ADP
ftr-494	265	9	one	one	NUM
ftr-494	265	10	of	of	ADP
ftr-494	265	11	the	the	DET
ftr-494	265	12	factors	factor	NOUN
ftr-494	265	13	in	in	ADP
ftr-494	265	14	deciding	decide	VERB
ftr-494	265	15	whether	whether	SCONJ
ftr-494	265	16	to	to	PART
ftr-494	265	17	file	file	VERB
ftr-494	265	18	criminal	criminal	ADJ
ftr-494	265	19	charges	charge	NOUN
ftr-494	265	20	.	.	PUNCT
ftr-494	266	1	3	3	X
ftr-494	266	2	'	'	PART
ftr-494	266	3	termination	termination	NOUN
ftr-494	266	4	of	of	ADP
ftr-494	266	5	the	the	DET
ftr-494	266	6	policy	policy	NOUN
ftr-494	266	7	in	in	ADP
ftr-494	266	8	1952	1952	NUM
ftr-494	266	9	was	be	AUX
ftr-494	266	10	based	base	VERB
ftr-494	266	11	,	,	PUNCT
ftr-494	266	12	in	in	ADP
ftr-494	266	13	part	part	NOUN
ftr-494	266	14	,	,	PUNCT
ftr-494	266	15	on	on	ADP
ftr-494	266	16	the	the	DET
ftr-494	266	17	fact	fact	NOUN
ftr-494	266	18	that	that	SCONJ
ftr-494	266	19	it	it	PRON
ftr-494	266	20	created	create	VERB
ftr-494	266	21	an	an	DET
ftr-494	266	22	opportunity	opportunity	NOUN
ftr-494	266	23	for	for	ADP
ftr-494	266	24	taxpayers	taxpayer	NOUN
ftr-494	266	25	,	,	PUNCT
ftr-494	266	26	no	no	ADV
ftr-494	266	27	matter	matter	ADV
ftr-494	266	28	what	what	PRON
ftr-494	266	29	the	the	DET
ftr-494	266	30	facts	fact	NOUN
ftr-494	266	31	were	be	AUX
ftr-494	266	32	,	,	PUNCT
ftr-494	266	33	to	to	PART
ftr-494	266	34	claim	claim	VERB
ftr-494	266	35	that	that	SCONJ
ftr-494	266	36	they	they	PRON
ftr-494	266	37	had	have	AUX
ftr-494	266	38	voluntarily	voluntarily	ADV
ftr-494	266	39	disclosed	disclose	VERB
ftr-494	266	40	and	and	CCONJ
ftr-494	266	41	therefore	therefore	ADV
ftr-494	266	42	could	could	AUX
ftr-494	266	43	not	not	PART
ftr-494	266	44	be	be	AUX
ftr-494	266	45	criminally	criminally	ADV
ftr-494	266	46	prosecuted	prosecute	VERB
ftr-494	266	47	.	.	PUNCT
ftr-494	267	1	2	2	NUM
ftr-494	267	2	in	in	ADP
ftr-494	267	3	light	light	NOUN
ftr-494	267	4	of	of	ADP
ftr-494	267	5	the	the	DET
ftr-494	267	6	resulting	result	VERB
ftr-494	267	7	litigation	litigation	NOUN
ftr-494	267	8	,	,	PUNCT
ftr-494	267	9	it	it	PRON
ftr-494	267	10	was	be	AUX
ftr-494	267	11	natural	natural	ADJ
ftr-494	267	12	for	for	SCONJ
ftr-494	267	13	the	the	DET
ftr-494	267	14	service	service	NOUN
ftr-494	267	15	to	to	PART
ftr-494	267	16	modify	modify	VERB
ftr-494	267	17	the	the	DET
ftr-494	267	18	policy	policy	NOUN
ftr-494	267	19	from	from	ADP
ftr-494	267	20	guaranteeing	guarantee	VERB
ftr-494	267	21	no	no	DET
ftr-494	267	22	criminal	criminal	ADJ
ftr-494	267	23	prosecution	prosecution	NOUN
ftr-494	267	24	to	to	PART
ftr-494	267	25	merely	merely	ADV
ftr-494	267	26	considering	consider	VERB
ftr-494	267	27	voluntary	voluntary	ADJ
ftr-494	267	28	reporting	reporting	NOUN
ftr-494	267	29	as	as	ADP
ftr-494	267	30	one	one	NUM
ftr-494	267	31	factor	factor	NOUN
ftr-494	267	32	in	in	ADP
ftr-494	267	33	deciding	decide	VERB
ftr-494	267	34	whether	whether	SCONJ
ftr-494	267	35	to	to	PART
ftr-494	267	36	prosecute	prosecute	VERB
ftr-494	267	37	.	.	PUNCT
ftr-494	268	1	there	there	PRON
ftr-494	268	2	was	be	VERB
ftr-494	268	3	also	also	ADV
ftr-494	268	4	some	some	DET
ftr-494	268	5	concern	concern	NOUN
ftr-494	268	6	about	about	ADP
ftr-494	268	7	possible	possible	ADJ
ftr-494	268	8	corruption	corruption	NOUN
ftr-494	268	9	by	by	ADP
ftr-494	268	10	government	government	NOUN
ftr-494	268	11	officials	official	NOUN
ftr-494	268	12	arising	arise	VERB
ftr-494	268	13	from	from	ADP
ftr-494	268	14	the	the	DET
ftr-494	268	15	discretion	discretion	NOUN
ftr-494	268	16	inherent	inherent	ADJ
ftr-494	268	17	in	in	ADP
ftr-494	268	18	the	the	DET
ftr-494	268	19	original	original	ADJ
ftr-494	268	20	policy.33	policy.33	NOUN
ftr-494	268	21	after	after	ADP
ftr-494	268	22	the	the	DET
ftr-494	268	23	1952	1952	NUM
ftr-494	268	24	change	change	NOUN
ftr-494	268	25	in	in	ADP
ftr-494	268	26	policy	policy	NOUN
ftr-494	268	27	,	,	PUNCT
ftr-494	268	28	a	a	DET
ftr-494	268	29	taxpayer	taxpayer	NOUN
ftr-494	268	30	could	could	AUX
ftr-494	268	31	no	no	ADV
ftr-494	268	32	longer	long	ADV
ftr-494	268	33	argue	argue	VERB
ftr-494	268	34	that	that	SCONJ
ftr-494	268	35	voluntary	voluntary	ADJ
ftr-494	268	36	disclosure	disclosure	NOUN
ftr-494	268	37	insulated	insulate	VERB
ftr-494	268	38	the	the	DET
ftr-494	268	39	taxpayer	taxpayer	NOUN
ftr-494	268	40	from	from	ADP
ftr-494	268	41	a	a	DET
ftr-494	268	42	subsequent	subsequent	ADJ
ftr-494	268	43	criminal	criminal	ADJ
ftr-494	268	44	prosecution	prosecution	NOUN
ftr-494	268	45	.	.	PUNCT
ftr-494	269	1	nevertheless	nevertheless	ADV
ftr-494	269	2	,	,	PUNCT
ftr-494	269	3	a	a	DET
ftr-494	269	4	"	"	PUNCT
ftr-494	269	5	common	common	ADJ
ftr-494	269	6	law	law	NOUN
ftr-494	269	7	"	"	PUNCT
ftr-494	269	8	expectation	expectation	NOUN
ftr-494	269	9	has	have	AUX
ftr-494	269	10	long	long	ADV
ftr-494	269	11	continued	continue	VERB
ftr-494	269	12	,	,	PUNCT
ftr-494	269	13	derived	derive	VERB
ftr-494	269	14	in	in	ADP
ftr-494	269	15	part	part	NOUN
ftr-494	269	16	from	from	ADP
ftr-494	269	17	the	the	DET
ftr-494	269	18	past	past	ADJ
ftr-494	269	19	practices	practice	NOUN
ftr-494	269	20	of	of	ADP
ftr-494	269	21	the	the	DET
ftr-494	269	22	service	service	NOUN
ftr-494	269	23	that	that	PRON
ftr-494	269	24	voluntary	voluntary	ADJ
ftr-494	269	25	disclosure	disclosure	NOUN
ftr-494	269	26	generally	generally	ADV
ftr-494	269	27	would	would	AUX
ftr-494	269	28	avoid	avoid	VERB
ftr-494	269	29	a	a	DET
ftr-494	269	30	criminal	criminal	ADJ
ftr-494	269	31	prosecution	prosecution	NOUN
ftr-494	269	32	,	,	PUNCT
ftr-494	269	33	particularly	particularly	ADV
ftr-494	269	34	for	for	ADP
ftr-494	269	35	nonfilers	nonfiler	NOUN
ftr-494	269	36	.	.	PUNCT
ftr-494	269	37	'	'	PUNCT
ftr-494	270	1	the	the	DET
ftr-494	270	2	conclusion	conclusion	NOUN
ftr-494	270	3	which	which	PRON
ftr-494	270	4	can	can	AUX
ftr-494	270	5	be	be	AUX
ftr-494	270	6	derived	derive	VERB
ftr-494	270	7	from	from	ADP
ftr-494	270	8	this	this	DET
ftr-494	270	9	history	history	NOUN
ftr-494	270	10	is	be	AUX
ftr-494	270	11	that	that	SCONJ
ftr-494	270	12	the	the	DET
ftr-494	270	13	internal	internal	ADJ
ftr-494	270	14	revenue	revenue	NOUN
ftr-494	270	15	service	service	NOUN
ftr-494	270	16	does	do	AUX
ftr-494	270	17	not	not	PART
ftr-494	270	18	have	have	VERB
ftr-494	270	19	a	a	DET
ftr-494	270	20	formal	formal	ADJ
ftr-494	270	21	policy	policy	NOUN
ftr-494	270	22	of	of	ADP
ftr-494	270	23	immunity	immunity	NOUN
ftr-494	270	24	from	from	ADP
ftr-494	270	25	prosecution	prosecution	NOUN
ftr-494	270	26	by	by	ADP
ftr-494	270	27	reason	reason	NOUN
ftr-494	270	28	of	of	ADP
ftr-494	270	29	voluntary	voluntary	ADJ
ftr-494	270	30	disclosure	disclosure	NOUN
ftr-494	270	31	,	,	PUNCT
ftr-494	270	32	but	but	CCONJ
ftr-494	270	33	may	may	AUX
ftr-494	270	34	decline	decline	VERB
ftr-494	270	35	criminal	criminal	ADJ
ftr-494	270	36	prosecution	prosecution	NOUN
ftr-494	270	37	after	after	ADP
ftr-494	270	38	considering	consider	VERB
ftr-494	270	39	the	the	DET
ftr-494	270	40	evidence	evidence	NOUN
ftr-494	270	41	,	,	PUNCT
ftr-494	270	42	including	include	VERB
ftr-494	270	43	the	the	DET
ftr-494	270	44	taxpayer	taxpayer	NOUN
ftr-494	270	45	's	's	PART
ftr-494	270	46	voluntary	voluntary	ADJ
ftr-494	270	47	disclosure	disclosure	NOUN
ftr-494	270	48	.	.	PUNCT
ftr-494	271	1	notwithstanding	notwithstanding	ADP
ftr-494	271	2	the	the	DET
ftr-494	271	3	"	"	PUNCT
ftr-494	271	4	common	common	ADJ
ftr-494	271	5	law	law	NOUN
ftr-494	271	6	"	"	PUNCT
ftr-494	271	7	expectation	expectation	NOUN
ftr-494	271	8	,	,	PUNCT
ftr-494	271	9	a	a	DET
ftr-494	271	10	tax	tax	NOUN
ftr-494	271	11	adviser	adviser	NOUN
ftr-494	271	12	could	could	AUX
ftr-494	271	13	never	never	ADV
ftr-494	271	14	assure	assure	VERB
ftr-494	271	15	a	a	DET
ftr-494	271	16	taxpayer	taxpayer	NOUN
ftr-494	271	17	that	that	SCONJ
ftr-494	271	18	there	there	PRON
ftr-494	271	19	will	will	AUX
ftr-494	271	20	not	not	PART
ftr-494	271	21	be	be	AUX
ftr-494	271	22	criminal	criminal	ADJ
ftr-494	271	23	prosecution	prosecution	NOUN
ftr-494	271	24	.	.	PUNCT
ftr-494	272	1	clearly	clearly	ADV
ftr-494	272	2	,	,	PUNCT
ftr-494	272	3	counsel	counsel	NOUN
ftr-494	272	4	's	's	PART
ftr-494	272	5	advice	advice	NOUN
ftr-494	272	6	regarding	regard	VERB
ftr-494	272	7	voluntary	voluntary	ADJ
ftr-494	272	8	disclosure	disclosure	NOUN
ftr-494	272	9	presents	present	VERB
ftr-494	272	10	not	not	PART
ftr-494	272	11	only	only	ADV
ftr-494	272	12	a	a	DET
ftr-494	272	13	difficult	difficult	ADJ
ftr-494	272	14	question	question	NOUN
ftr-494	272	15	because	because	SCONJ
ftr-494	272	16	of	of	ADP
ftr-494	272	17	the	the	DET
ftr-494	272	18	potential	potential	NOUN
ftr-494	272	19	for	for	ADP
ftr-494	272	20	criminal	criminal	ADJ
ftr-494	272	21	prosecution	prosecution	NOUN
ftr-494	272	22	of	of	ADP
ftr-494	272	23	the	the	DET
ftr-494	272	24	reliance	reliance	NOUN
ftr-494	272	25	on	on	ADP
ftr-494	272	26	the	the	DET
ftr-494	272	27	immunity	immunity	NOUN
ftr-494	272	28	held	hold	VERB
ftr-494	272	29	out	out	ADP
ftr-494	272	30	by	by	ADP
ftr-494	272	31	the	the	DET
ftr-494	272	32	policy	policy	NOUN
ftr-494	272	33	.	.	PUNCT
ftr-494	273	1	the	the	DET
ftr-494	273	2	intensified	intensify	VERB
ftr-494	273	3	enforcement	enforcement	NOUN
ftr-494	273	4	activities	activity	NOUN
ftr-494	273	5	of	of	ADP
ftr-494	273	6	the	the	DET
ftr-494	273	7	bureau	bureau	NOUN
ftr-494	273	8	's	's	PART
ftr-494	273	9	special	special	ADJ
ftr-494	273	10	tax	tax	NOUN
ftr-494	273	11	fraud	fraud	NOUN
ftr-494	273	12	drive	drive	NOUN
ftr-494	273	13	and	and	CCONJ
ftr-494	273	14	racket	racket	NOUN
ftr-494	273	15	squads	squad	NOUN
ftr-494	273	16	throughout	throughout	ADP
ftr-494	273	17	the	the	DET
ftr-494	273	18	country	country	NOUN
ftr-494	273	19	are	be	AUX
ftr-494	273	20	ferreting	ferret	VERB
ftr-494	273	21	out	out	ADP
ftr-494	273	22	the	the	DET
ftr-494	273	23	willful	willful	ADJ
ftr-494	273	24	tax	tax	NOUN
ftr-494	273	25	evaders	evader	NOUN
ftr-494	273	26	,	,	PUNCT
ftr-494	273	27	and	and	CCONJ
ftr-494	273	28	resulting	result	VERB
ftr-494	273	29	in	in	ADP
ftr-494	273	30	recovery	recovery	NOUN
ftr-494	273	31	of	of	ADP
ftr-494	273	32	the	the	DET
ftr-494	273	33	additional	additional	ADJ
ftr-494	273	34	taxes	taxis	NOUN
ftr-494	273	35	and	and	CCONJ
ftr-494	273	36	penalties	penalty	NOUN
ftr-494	273	37	due	due	ADJ
ftr-494	273	38	the	the	DET
ftr-494	273	39	government	government	NOUN
ftr-494	273	40	.	.	PUNCT
ftr-494	274	1	it	it	PRON
ftr-494	274	2	is	be	AUX
ftr-494	274	3	the	the	DET
ftr-494	274	4	policy	policy	NOUN
ftr-494	274	5	of	of	ADP
ftr-494	274	6	the	the	DET
ftr-494	274	7	treasury	treasury	PROPN
ftr-494	274	8	department	department	PROPN
ftr-494	274	9	to	to	PART
ftr-494	274	10	recommend	recommend	VERB
ftr-494	274	11	criminal	criminal	ADJ
ftr-494	274	12	prosecution	prosecution	NOUN
ftr-494	274	13	in	in	ADP
ftr-494	274	14	every	every	DET
ftr-494	274	15	case	case	NOUN
ftr-494	274	16	where	where	SCONJ
ftr-494	274	17	the	the	DET
ftr-494	274	18	facts	fact	NOUN
ftr-494	274	19	and	and	CCONJ
ftr-494	274	20	circumstances	circumstance	NOUN
ftr-494	274	21	warrant	warrant	VERB
ftr-494	274	22	that	that	SCONJ
ftr-494	274	23	action	action	NOUN
ftr-494	274	24	.	.	PUNCT
ftr-494	275	1	i	i	PRON
ftr-494	275	2	d.	d.	PROPN
ftr-494	275	3	at	at	ADP
ftr-494	275	4	151	151	NUM
ftr-494	275	5	-	-	SYM
ftr-494	275	6	52	52	NUM
ftr-494	275	7	.	.	PUNCT
ftr-494	276	1	the	the	DET
ftr-494	276	2	purpose	purpose	NOUN
ftr-494	276	3	behind	behind	ADP
ftr-494	276	4	the	the	DET
ftr-494	276	5	public	public	ADJ
ftr-494	276	6	announcement	announcement	NOUN
ftr-494	276	7	of	of	ADP
ftr-494	276	8	the	the	DET
ftr-494	276	9	voluntary	voluntary	ADJ
ftr-494	276	10	disclosure	disclosure	NOUN
ftr-494	276	11	policy	policy	NOUN
ftr-494	276	12	in	in	ADP
ftr-494	276	13	1945	1945	NUM
ftr-494	276	14	was	be	AUX
ftr-494	276	15	primarily	primarily	ADV
ftr-494	276	16	to	to	PART
ftr-494	276	17	produce	produce	VERB
ftr-494	276	18	revenue	revenue	NOUN
ftr-494	276	19	collections	collection	NOUN
ftr-494	276	20	from	from	ADP
ftr-494	276	21	sources	source	NOUN
ftr-494	276	22	which	which	PRON
ftr-494	276	23	could	could	AUX
ftr-494	276	24	not	not	PART
ftr-494	276	25	otherwise	otherwise	ADV
ftr-494	276	26	be	be	AUX
ftr-494	276	27	discovered	discover	VERB
ftr-494	276	28	.	.	PUNCT
ftr-494	277	1	i	i	PRON
ftr-494	277	2	d.	d.	PROPN
ftr-494	277	3	at	at	ADP
ftr-494	277	4	152	152	NUM
ftr-494	277	5	-	-	SYM
ftr-494	277	6	53	53	NUM
ftr-494	277	7	.	.	PUNCT
ftr-494	278	1	the	the	DET
ftr-494	278	2	extent	extent	NOUN
ftr-494	278	3	to	to	PART
ftr-494	278	4	which	which	PRON
ftr-494	278	5	the	the	DET
ftr-494	278	6	policy	policy	NOUN
ftr-494	278	7	did	do	AUX
ftr-494	278	8	generate	generate	VERB
ftr-494	278	9	increased	increase	VERB
ftr-494	278	10	tax	tax	NOUN
ftr-494	278	11	revenues	revenue	NOUN
ftr-494	278	12	,	,	PUNCT
ftr-494	278	13	and	and	CCONJ
ftr-494	278	14	the	the	DET
ftr-494	278	15	extent	extent	NOUN
ftr-494	278	16	to	to	PART
ftr-494	278	17	which	which	PRON
ftr-494	278	18	its	its	PRON
ftr-494	278	19	withdrawal	withdrawal	NOUN
ftr-494	278	20	caused	cause	VERB
ftr-494	278	21	a	a	DET
ftr-494	278	22	decrease	decrease	NOUN
ftr-494	278	23	in	in	ADP
ftr-494	278	24	revenue	revenue	NOUN
ftr-494	278	25	are	be	AUX
ftr-494	278	26	unknown	unknown	ADJ
ftr-494	278	27	.	.	PUNCT
ftr-494	279	1	i	i	PRON
ftr-494	279	2	d.	d.	PROPN
ftr-494	279	3	at	at	ADP
ftr-494	279	4	152	152	NUM
ftr-494	279	5	-	-	SYM
ftr-494	279	6	52	52	NUM
ftr-494	279	7	,	,	PUNCT
ftr-494	279	8	161	161	NUM
ftr-494	279	9	-	-	SYM
ftr-494	279	10	62	62	NUM
ftr-494	279	11	.	.	PUNCT
ftr-494	280	1	the	the	DET
ftr-494	280	2	most	most	ADV
ftr-494	280	3	complex	complex	ADJ
ftr-494	280	4	difficulty	difficulty	NOUN
ftr-494	280	5	in	in	ADP
ftr-494	280	6	administering	administer	VERB
ftr-494	280	7	the	the	DET
ftr-494	280	8	voluntary	voluntary	ADJ
ftr-494	280	9	disclosure	disclosure	NOUN
ftr-494	280	10	program	program	NOUN
ftr-494	280	11	was	be	AUX
ftr-494	280	12	fixing	fix	VERB
ftr-494	280	13	the	the	DET
ftr-494	280	14	date	date	NOUN
ftr-494	280	15	on	on	ADP
ftr-494	280	16	which	which	PRON
ftr-494	280	17	the	the	DET
ftr-494	280	18	investigation	investigation	NOUN
ftr-494	280	19	began	begin	VERB
ftr-494	280	20	.	.	PUNCT
ftr-494	281	1	i	i	PRON
ftr-494	281	2	d.	d.	PROPN
ftr-494	281	3	at	at	ADP
ftr-494	281	4	160	160	NUM
ftr-494	281	5	-	-	SYM
ftr-494	281	6	63	63	NUM
ftr-494	281	7	.	.	PUNCT
ftr-494	282	1	this	this	DET
ftr-494	282	2	date	date	NOUN
ftr-494	282	3	was	be	AUX
ftr-494	282	4	critical	critical	ADJ
ftr-494	282	5	for	for	SCONJ
ftr-494	282	6	a	a	DET
ftr-494	282	7	taxpayer	taxpayer	NOUN
ftr-494	282	8	to	to	PART
ftr-494	282	9	obtain	obtain	VERB
ftr-494	282	10	criminal	criminal	ADJ
ftr-494	282	11	tax	tax	NOUN
ftr-494	282	12	immunity	immunity	NOUN
ftr-494	282	13	.	.	PUNCT
ftr-494	283	1	i	i	PRON
ftr-494	283	2	d.	d.	PROPN
ftr-494	283	3	30	30	NUM
ftr-494	283	4	.	.	PUNCT
ftr-494	284	1	proposals	proposal	NOUN
ftr-494	284	2	,	,	PUNCT
ftr-494	284	3	supra	supra	PROPN
ftr-494	284	4	note	note	PROPN
ftr-494	284	5	29	29	NUM
ftr-494	284	6	,	,	PUNCT
ftr-494	284	7	at	at	ADP
ftr-494	284	8	151	151	NUM
ftr-494	284	9	-	-	SYM
ftr-494	284	10	52	52	NUM
ftr-494	284	11	.	.	PUNCT
ftr-494	285	1	see	see	VERB
ftr-494	285	2	also	also	ADV
ftr-494	285	3	harry	harry	PROPN
ftr-494	285	4	g.	g.	PROPN
ftr-494	285	5	balter	balter	PROPN
ftr-494	285	6	,	,	PUNCT
ftr-494	285	7	caplin	caplin	PROPN
ftr-494	285	8	restates	restate	VERB
ftr-494	285	9	voluntary	voluntary	ADJ
ftr-494	285	10	disclosure	disclosure	NOUN
ftr-494	285	11	policy	policy	NOUN
ftr-494	285	12	as	as	SCONJ
ftr-494	285	13	rumors	rumor	NOUN
ftr-494	285	14	of	of	ADP
ftr-494	285	15	irs	irs	PROPN
ftr-494	285	16	change	change	NOUN
ftr-494	285	17	circulate	circulate	VERB
ftr-494	285	18	,	,	PUNCT
ftr-494	285	19	16	16	NUM
ftr-494	285	20	j.	j.	PROPN
ftr-494	285	21	tax'n	tax'n	ADP
ftr-494	285	22	104	104	NUM
ftr-494	285	23	(	(	PUNCT
ftr-494	285	24	1962	1962	NUM
ftr-494	285	25	)	)	PUNCT
ftr-494	285	26	.	.	PUNCT
ftr-494	286	1	31	31	NUM
ftr-494	286	2	.	.	PUNCT
ftr-494	286	3	baiter	baiter	NOUN
ftr-494	286	4	,	,	PUNCT
ftr-494	286	5	supra	supra	PROPN
ftr-494	286	6	note	note	PROPN
ftr-494	286	7	29	29	NUM
ftr-494	286	8	,	,	PUNCT
ftr-494	286	9	9h	9h	NUM
ftr-494	286	10	4.02	4.02	NUM
ftr-494	286	11	-	-	SYM
ftr-494	286	12	4.04	4.04	NUM
ftr-494	286	13	.	.	PUNCT
ftr-494	286	14	32	32	NUM
ftr-494	286	15	.	.	PUNCT
ftr-494	287	1	see	see	VERB
ftr-494	287	2	proposals	proposal	NOUN
ftr-494	287	3	,	,	PUNCT
ftr-494	287	4	supra	supra	PROPN
ftr-494	287	5	note	note	PROPN
ftr-494	287	6	29	29	NUM
ftr-494	287	7	,	,	PUNCT
ftr-494	287	8	at	at	ADP
ftr-494	287	9	162	162	NUM
ftr-494	287	10	-	-	SYM
ftr-494	287	11	63	63	NUM
ftr-494	287	12	.	.	PUNCT
ftr-494	288	1	33	33	NUM
ftr-494	288	2	.	.	PUNCT
ftr-494	289	1	see	see	VERB
ftr-494	289	2	,	,	PUNCT
ftr-494	289	3	e.g.	e.g.	ADV
ftr-494	289	4	,	,	PUNCT
ftr-494	289	5	connelly	connelly	PROPN
ftr-494	289	6	v.	v.	PROPN
ftr-494	289	7	united	united	PROPN
ftr-494	289	8	states	states	PROPN
ftr-494	289	9	,	,	PUNCT
ftr-494	289	10	249	249	NUM
ftr-494	289	11	f.2d	f.2d	ADP
ftr-494	289	12	576	576	NUM
ftr-494	289	13	(	(	PUNCT
ftr-494	289	14	8th	8th	ADJ
ftr-494	289	15	cir	cir	NOUN
ftr-494	289	16	.	.	PUNCT
ftr-494	289	17	1957	1957	NUM
ftr-494	289	18	)	)	PUNCT
ftr-494	289	19	.	.	PUNCT
ftr-494	290	1	34	34	NUM
ftr-494	290	2	.	.	PUNCT
ftr-494	290	3	balter	balter	PROPN
ftr-494	290	4	,	,	PUNCT
ftr-494	290	5	supra	supra	PROPN
ftr-494	290	6	note	note	PROPN
ftr-494	290	7	29	29	NUM
ftr-494	290	8	,	,	PUNCT
ftr-494	290	9	%	%	NOUN
ftr-494	290	10	91	91	NUM
ftr-494	290	11	4.02	4.02	NUM
ftr-494	290	12	-	-	SYM
ftr-494	290	13	4.04	4.04	NUM
ftr-494	290	14	.	.	NUM
ftr-494	290	15	19931	19931	NUM
ftr-494	290	16	florida	florida	PROPN
ftr-494	290	17	tax	tax	PROPN
ftr-494	290	18	review	review	NOUN
ftr-494	290	19	client	client	NOUN
ftr-494	290	20	,	,	PUNCT
ftr-494	290	21	but	but	CCONJ
ftr-494	290	22	also	also	ADV
ftr-494	290	23	because	because	SCONJ
ftr-494	290	24	of	of	ADP
ftr-494	290	25	the	the	DET
ftr-494	290	26	potential	potential	ADJ
ftr-494	290	27	criminal	criminal	ADJ
ftr-494	290	28	and	and	CCONJ
ftr-494	290	29	ethical	ethical	ADJ
ftr-494	290	30	exposure	exposure	NOUN
ftr-494	290	31	of	of	ADP
ftr-494	290	32	the	the	DET
ftr-494	290	33	tax	tax	NOUN
ftr-494	290	34	adviser	adviser	NOUN
ftr-494	290	35	in	in	ADP
ftr-494	290	36	certain	certain	ADJ
ftr-494	290	37	instances	instance	NOUN
ftr-494	290	38	where	where	SCONJ
ftr-494	290	39	voluntary	voluntary	ADJ
ftr-494	290	40	compliance	compliance	NOUN
ftr-494	290	41	is	be	AUX
ftr-494	290	42	not	not	PART
ftr-494	290	43	recommended.35	recommended.35	NOUN
ftr-494	290	44	on	on	ADP
ftr-494	290	45	september	september	PROPN
ftr-494	290	46	30	30	NUM
ftr-494	290	47	,	,	PUNCT
ftr-494	290	48	1992	1992	NUM
ftr-494	290	49	,	,	PUNCT
ftr-494	290	50	the	the	DET
ftr-494	290	51	internal	internal	ADJ
ftr-494	290	52	revenue	revenue	NOUN
ftr-494	290	53	service	service	NOUN
ftr-494	290	54	issued	issue	VERB
ftr-494	290	55	a	a	DET
ftr-494	290	56	notice	notice	NOUN
ftr-494	290	57	announcing	announce	VERB
ftr-494	290	58	the	the	DET
ftr-494	290	59	adoption	adoption	NOUN
ftr-494	290	60	of	of	ADP
ftr-494	290	61	a	a	DET
ftr-494	290	62	special	special	ADJ
ftr-494	290	63	program	program	NOUN
ftr-494	290	64	to	to	PART
ftr-494	290	65	provide	provide	VERB
ftr-494	290	66	comprehensive	comprehensive	ADJ
ftr-494	290	67	support	support	NOUN
ftr-494	290	68	for	for	ADP
ftr-494	290	69	the	the	DET
ftr-494	290	70	ten	ten	NUM
ftr-494	290	71	million	million	NUM
ftr-494	290	72	nonfilers	nonfiler	NOUN
ftr-494	290	73	.	.	PUNCT
ftr-494	291	1	6	6	NUM
ftr-494	291	2	the	the	DET
ftr-494	291	3	core	core	NOUN
ftr-494	291	4	of	of	ADP
ftr-494	291	5	this	this	DET
ftr-494	291	6	new	new	ADJ
ftr-494	291	7	program	program	NOUN
ftr-494	291	8	was	be	AUX
ftr-494	291	9	the	the	DET
ftr-494	291	10	realization	realization	NOUN
ftr-494	291	11	that	that	SCONJ
ftr-494	291	12	many	many	ADJ
ftr-494	291	13	taxpayers	taxpayer	NOUN
ftr-494	291	14	who	who	PRON
ftr-494	291	15	failed	fail	VERB
ftr-494	291	16	to	to	PART
ftr-494	291	17	file	file	VERB
ftr-494	291	18	for	for	ADP
ftr-494	291	19	one	one	NUM
ftr-494	291	20	year	year	NOUN
ftr-494	291	21	became	become	VERB
ftr-494	291	22	frightened	frightened	ADJ
ftr-494	291	23	about	about	ADP
ftr-494	291	24	filing	file	VERB
ftr-494	291	25	a	a	DET
ftr-494	291	26	tax	tax	NOUN
ftr-494	291	27	return	return	NOUN
ftr-494	291	28	the	the	DET
ftr-494	291	29	next	next	ADJ
ftr-494	291	30	year	year	NOUN
ftr-494	291	31	.	.	PUNCT
ftr-494	292	1	thus	thus	ADV
ftr-494	292	2	,	,	PUNCT
ftr-494	292	3	there	there	PRON
ftr-494	292	4	was	be	VERB
ftr-494	292	5	a	a	DET
ftr-494	292	6	"	"	PUNCT
ftr-494	292	7	psychological	psychological	ADJ
ftr-494	292	8	freeze	freeze	NOUN
ftr-494	292	9	"	"	PUNCT
ftr-494	292	10	about	about	ADP
ftr-494	292	11	facing	face	VERB
ftr-494	292	12	the	the	DET
ftr-494	292	13	issue	issue	NOUN
ftr-494	292	14	in	in	ADP
ftr-494	292	15	successive	successive	ADJ
ftr-494	292	16	tax	tax	NOUN
ftr-494	292	17	years.37	years.37	NOUN
ftr-494	292	18	as	as	ADP
ftr-494	292	19	part	part	NOUN
ftr-494	292	20	of	of	ADP
ftr-494	292	21	the	the	DET
ftr-494	292	22	program	program	NOUN
ftr-494	292	23	,	,	PUNCT
ftr-494	292	24	the	the	DET
ftr-494	292	25	service	service	NOUN
ftr-494	292	26	noted	note	VERB
ftr-494	292	27	that	that	SCONJ
ftr-494	292	28	those	those	PRON
ftr-494	292	29	who	who	PRON
ftr-494	292	30	would	would	AUX
ftr-494	292	31	voluntarily	voluntarily	ADV
ftr-494	292	32	come	come	VERB
ftr-494	292	33	forward	forward	ADV
ftr-494	292	34	should	should	AUX
ftr-494	292	35	not	not	PART
ftr-494	292	36	fear	fear	VERB
ftr-494	292	37	criminal	criminal	ADJ
ftr-494	292	38	prosecution	prosecution	NOUN
ftr-494	292	39	.	.	PUNCT
ftr-494	293	1	commissioner	commissioner	PROPN
ftr-494	293	2	shirley	shirley	PROPN
ftr-494	293	3	peterson	peterson	PROPN
ftr-494	293	4	explained	explain	VERB
ftr-494	293	5	that	that	SCONJ
ftr-494	293	6	the	the	DET
ftr-494	293	7	internal	internal	ADJ
ftr-494	293	8	revenue	revenue	NOUN
ftr-494	293	9	service	service	NOUN
ftr-494	293	10	would	would	AUX
ftr-494	293	11	not	not	PART
ftr-494	293	12	recommend	recommend	VERB
ftr-494	293	13	criminal	criminal	ADJ
ftr-494	293	14	prosecution	prosecution	NOUN
ftr-494	293	15	of	of	ADP
ftr-494	293	16	any	any	DET
ftr-494	293	17	taxpayer	taxpayer	NOUN
ftr-494	293	18	for	for	ADP
ftr-494	293	19	wrongdoing	wrongdoing	NOUN
ftr-494	293	20	if	if	SCONJ
ftr-494	293	21	such	such	ADJ
ftr-494	293	22	action	action	NOUN
ftr-494	293	23	occurred	occur	VERB
ftr-494	293	24	prior	prior	ADV
ftr-494	293	25	to	to	ADP
ftr-494	293	26	the	the	DET
ftr-494	293	27	initiation	initiation	NOUN
ftr-494	293	28	of	of	ADP
ftr-494	293	29	an	an	DET
ftr-494	293	30	investigation	investigation	NOUN
ftr-494	293	31	by	by	ADP
ftr-494	293	32	the	the	DET
ftr-494	293	33	service	service	NOUN
ftr-494	293	34	.	.	PUNCT
ftr-494	294	1	38	38	NUM
ftr-494	294	2	this	this	PRON
ftr-494	294	3	is	be	AUX
ftr-494	294	4	identical	identical	ADJ
ftr-494	294	5	to	to	ADP
ftr-494	294	6	the	the	DET
ftr-494	294	7	terminated	terminate	VERB
ftr-494	294	8	voluntary	voluntary	ADJ
ftr-494	294	9	disclosure	disclosure	NOUN
ftr-494	294	10	program	program	NOUN
ftr-494	294	11	,	,	PUNCT
ftr-494	294	12	except	except	SCONJ
ftr-494	294	13	that	that	SCONJ
ftr-494	294	14	it	it	PRON
ftr-494	294	15	does	do	AUX
ftr-494	294	16	not	not	PART
ftr-494	294	17	provide	provide	VERB
ftr-494	294	18	unconditional	unconditional	ADJ
ftr-494	294	19	"	"	PUNCT
ftr-494	294	20	absolute	absolute	ADJ
ftr-494	294	21	"	"	PUNCT
ftr-494	294	22	amnesty	amnesty	NOUN
ftr-494	294	23	from	from	ADP
ftr-494	294	24	criminal	criminal	ADJ
ftr-494	294	25	prosecution	prosecution	NOUN
ftr-494	294	26	and	and	CCONJ
ftr-494	294	27	it	it	PRON
ftr-494	294	28	is	be	AUX
ftr-494	294	29	limited	limit	VERB
ftr-494	294	30	to	to	ADP
ftr-494	294	31	nonfilers	nonfiler	NOUN
ftr-494	294	32	.	.	PUNCT
ftr-494	295	1	tax	tax	NOUN
ftr-494	295	2	advisers	adviser	NOUN
ftr-494	295	3	and	and	CCONJ
ftr-494	295	4	taxpayers	taxpayer	NOUN
ftr-494	295	5	welcomed	welcome	VERB
ftr-494	295	6	the	the	DET
ftr-494	295	7	adoption	adoption	NOUN
ftr-494	295	8	of	of	ADP
ftr-494	295	9	this	this	DET
ftr-494	295	10	policy	policy	NOUN
ftr-494	295	11	.	.	PUNCT
ftr-494	296	1	unfortunately	unfortunately	ADV
ftr-494	296	2	,	,	PUNCT
ftr-494	296	3	despite	despite	SCONJ
ftr-494	296	4	the	the	DET
ftr-494	296	5	best	good	ADJ
ftr-494	296	6	intentions	intention	NOUN
ftr-494	296	7	of	of	ADP
ftr-494	296	8	the	the	DET
ftr-494	296	9	internal	internal	ADJ
ftr-494	296	10	revenue	revenue	NOUN
ftr-494	296	11	service	service	NOUN
ftr-494	296	12	,	,	PUNCT
ftr-494	296	13	the	the	DET
ftr-494	296	14	recent	recent	ADJ
ftr-494	296	15	policy	policy	NOUN
ftr-494	296	16	is	be	AUX
ftr-494	296	17	still	still	ADV
ftr-494	296	18	couched	couch	VERB
ftr-494	296	19	in	in	ADP
ftr-494	296	20	conditional	conditional	ADJ
ftr-494	296	21	language	language	NOUN
ftr-494	296	22	.	.	PUNCT
ftr-494	297	1	thus	thus	ADV
ftr-494	297	2	,	,	PUNCT
ftr-494	297	3	a	a	DET
ftr-494	297	4	tax	tax	NOUN
ftr-494	297	5	adviser	adviser	NOUN
ftr-494	297	6	can	can	AUX
ftr-494	297	7	not	not	PART
ftr-494	297	8	guarantee	guarantee	VERB
ftr-494	297	9	that	that	SCONJ
ftr-494	297	10	voluntary	voluntary	ADJ
ftr-494	297	11	filing	filing	NOUN
ftr-494	297	12	will	will	AUX
ftr-494	297	13	never	never	ADV
ftr-494	297	14	result	result	VERB
ftr-494	297	15	in	in	ADP
ftr-494	297	16	criminal	criminal	ADJ
ftr-494	297	17	prosecutions	prosecution	NOUN
ftr-494	297	18	.	.	PUNCT
ftr-494	298	1	even	even	ADV
ftr-494	298	2	commissioner	commissioner	PROPN
ftr-494	298	3	peterson	peterson	PROPN
ftr-494	298	4	's	's	PART
ftr-494	298	5	position	position	NOUN
ftr-494	298	6	on	on	ADP
ftr-494	298	7	the	the	DET
ftr-494	298	8	nonfiler	nonfiler	NOUN
ftr-494	298	9	policy	policy	NOUN
ftr-494	298	10	does	do	AUX
ftr-494	298	11	not	not	PART
ftr-494	298	12	resolve	resolve	VERB
ftr-494	298	13	all	all	DET
ftr-494	298	14	ambiguities	ambiguity	NOUN
ftr-494	298	15	on	on	ADP
ftr-494	298	16	the	the	DET
ftr-494	298	17	issue	issue	NOUN
ftr-494	298	18	of	of	ADP
ftr-494	298	19	criminal	criminal	ADJ
ftr-494	298	20	prosecution	prosecution	NOUN
ftr-494	298	21	.	.	PUNCT
ftr-494	299	1	in	in	ADP
ftr-494	299	2	an	an	DET
ftr-494	299	3	appearance	appearance	NOUN
ftr-494	299	4	before	before	ADP
ftr-494	299	5	the	the	DET
ftr-494	299	6	tennessee	tennessee	PROPN
ftr-494	299	7	tax	tax	PROPN
ftr-494	299	8	institute	institute	PROPN
ftr-494	299	9	,	,	PUNCT
ftr-494	299	10	she	she	PRON
ftr-494	299	11	stated	state	VERB
ftr-494	299	12	that	that	SCONJ
ftr-494	299	13	:	:	PUNCT
ftr-494	299	14	"	"	PUNCT
ftr-494	299	15	the	the	DET
ftr-494	299	16	nonfiler	nonfiler	NOUN
ftr-494	299	17	program	program	NOUN
ftr-494	299	18	is	be	AUX
ftr-494	299	19	a	a	DET
ftr-494	299	20	long	long	ADJ
ftr-494	299	21	-	-	PUNCT
ftr-494	299	22	term	term	NOUN
ftr-494	299	23	effort	effort	NOUN
ftr-494	299	24	to	to	PART
ftr-494	299	25	improve	improve	VERB
ftr-494	299	26	tax	tax	NOUN
ftr-494	299	27	compliance	compliance	NOUN
ftr-494	299	28	and	and	CCONJ
ftr-494	299	29	the	the	DET
ftr-494	299	30	whole	whole	ADJ
ftr-494	299	31	purpose	purpose	NOUN
ftr-494	299	32	is	be	AUX
ftr-494	299	33	to	to	PART
ftr-494	299	34	get	get	VERB
ftr-494	299	35	people	people	NOUN
ftr-494	299	36	back	back	ADV
ftr-494	299	37	in	in	ADP
ftr-494	299	38	the	the	DET
ftr-494	299	39	system	system	NOUN
ftr-494	299	40	,	,	PUNCT
ftr-494	299	41	not	not	PART
ftr-494	299	42	to	to	PART
ftr-494	299	43	prosecute	prosecute	VERB
ftr-494	299	44	ordinary	ordinary	ADJ
ftr-494	299	45	people	people	NOUN
ftr-494	299	46	who	who	PRON
ftr-494	299	47	made	make	VERB
ftr-494	299	48	a	a	DET
ftr-494	299	49	mistake	mistake	NOUN
ftr-494	299	50	(	(	PUNCT
ftr-494	299	51	emphasis	emphasis	NOUN
ftr-494	299	52	added)."39	added)."39	ADV
ftr-494	299	53	obviously	obviously	ADV
ftr-494	299	54	,	,	PUNCT
ftr-494	299	55	this	this	PRON
ftr-494	299	56	suggests	suggest	VERB
ftr-494	299	57	that	that	SCONJ
ftr-494	299	58	an	an	DET
ftr-494	299	59	"	"	PUNCT
ftr-494	299	60	extraordinary	extraordinary	ADJ
ftr-494	299	61	person	person	NOUN
ftr-494	299	62	,	,	PUNCT
ftr-494	299	63	"	"	PUNCT
ftr-494	299	64	for	for	ADP
ftr-494	299	65	example	example	NOUN
ftr-494	299	66	,	,	PUNCT
ftr-494	299	67	a	a	DET
ftr-494	299	68	drug	drug	NOUN
ftr-494	299	69	dealer	dealer	NOUN
ftr-494	299	70	,	,	PUNCT
ftr-494	299	71	may	may	AUX
ftr-494	299	72	still	still	ADV
ftr-494	299	73	be	be	AUX
ftr-494	299	74	subject	subject	ADJ
ftr-494	299	75	to	to	ADP
ftr-494	299	76	criminal	criminal	ADJ
ftr-494	299	77	prosecution	prosecution	NOUN
ftr-494	299	78	.	.	PUNCT
ftr-494	300	1	thus	thus	ADV
ftr-494	300	2	,	,	PUNCT
ftr-494	300	3	although	although	SCONJ
ftr-494	300	4	the	the	DET
ftr-494	300	5	service	service	NOUN
ftr-494	300	6	's	's	PART
ftr-494	300	7	new	new	ADJ
ftr-494	300	8	policy	policy	NOUN
ftr-494	300	9	has	have	AUX
ftr-494	300	10	been	be	AUX
ftr-494	300	11	characterized	characterize	VERB
ftr-494	300	12	as	as	ADP
ftr-494	300	13	"	"	PUNCT
ftr-494	300	14	a	a	DET
ftr-494	300	15	virtual	virtual	ADJ
ftr-494	300	16	amnesty	amnesty	NOUN
ftr-494	300	17	,	,	PUNCT
ftr-494	300	18	40	40	NUM
ftr-494	300	19	that	that	DET
ftr-494	300	20	characterization	characterization	NOUN
ftr-494	300	21	is	be	AUX
ftr-494	300	22	not	not	PART
ftr-494	300	23	synonymous	synonymous	ADJ
ftr-494	300	24	with	with	ADP
ftr-494	300	25	a	a	DET
ftr-494	300	26	formalized	formalized	ADJ
ftr-494	300	27	tax	tax	NOUN
ftr-494	300	28	amnesty.4	amnesty.4	NOUN
ftr-494	300	29	'	'	PART
ftr-494	300	30	35	35	NUM
ftr-494	300	31	.	.	PUNCT
ftr-494	301	1	united	united	PROPN
ftr-494	301	2	states	states	PROPN
ftr-494	301	3	v.	v.	ADP
ftr-494	301	4	baskes	baske	NOUN
ftr-494	301	5	,	,	PUNCT
ftr-494	301	6	442	442	NUM
ftr-494	301	7	f.	f.	PROPN
ftr-494	301	8	supp	supp	PROPN
ftr-494	301	9	.	.	PUNCT
ftr-494	302	1	322	322	NUM
ftr-494	302	2	(	(	PUNCT
ftr-494	302	3	1977	1977	NUM
ftr-494	302	4	)	)	PUNCT
ftr-494	302	5	,	,	PUNCT
ftr-494	302	6	aff'd	aff'd	NOUN
ftr-494	302	7	,	,	PUNCT
ftr-494	302	8	649	649	NUM
ftr-494	302	9	f.2d	f.2d	NOUN
ftr-494	302	10	471	471	NUM
ftr-494	302	11	(	(	PUNCT
ftr-494	302	12	7th	7th	ADJ
ftr-494	302	13	cir	cir	NOUN
ftr-494	302	14	.	.	PROPN
ftr-494	302	15	,	,	PUNCT
ftr-494	302	16	1980	1980	NUM
ftr-494	302	17	)	)	PUNCT
ftr-494	302	18	.	.	PUNCT
ftr-494	303	1	36	36	NUM
ftr-494	303	2	.	.	PUNCT
ftr-494	303	3	i.r.s	i.r.s	PROPN
ftr-494	303	4	.	.	PUNCT
ftr-494	304	1	news	news	NOUN
ftr-494	304	2	rel	rel	PROPN
ftr-494	304	3	.	.	PROPN
ftr-494	305	1	92	92	NUM
ftr-494	305	2	-	-	SYM
ftr-494	305	3	94	94	NUM
ftr-494	305	4	(	(	PUNCT
ftr-494	305	5	sept	sept	PROPN
ftr-494	305	6	.	.	PROPN
ftr-494	305	7	30	30	NUM
ftr-494	305	8	,	,	PUNCT
ftr-494	305	9	1992	1992	NUM
ftr-494	305	10	)	)	PUNCT
ftr-494	305	11	,	,	PUNCT
ftr-494	305	12	1992	1992	NUM
ftr-494	305	13	cch	cch	NUM
ftr-494	305	14	46,553	46,553	NUM
ftr-494	305	15	.	.	PUNCT
ftr-494	306	1	37	37	NUM
ftr-494	306	2	.	.	PUNCT
ftr-494	307	1	i	i	PRON
ftr-494	307	2	d.	d.	PROPN
ftr-494	307	3	38	38	NUM
ftr-494	307	4	.	.	PUNCT
ftr-494	308	1	see	see	VERB
ftr-494	308	2	i	i	PRON
ftr-494	308	3	d.	d.	PROPN
ftr-494	308	4	39	39	NUM
ftr-494	308	5	.	.	PUNCT
ftr-494	309	1	i.r.s	i.r.s	PROPN
ftr-494	309	2	.	.	PUNCT
ftr-494	310	1	news	news	NOUN
ftr-494	310	2	rel	rel	PROPN
ftr-494	310	3	.	.	PROPN
ftr-494	311	1	92	92	NUM
ftr-494	311	2	-	-	SYM
ftr-494	311	3	114	114	NUM
ftr-494	311	4	(	(	PUNCT
ftr-494	311	5	dec	dec	PROPN
ftr-494	311	6	.	.	PROPN
ftr-494	311	7	7	7	NUM
ftr-494	311	8	,	,	PUNCT
ftr-494	311	9	1992	1992	NUM
ftr-494	311	10	)	)	PUNCT
ftr-494	311	11	,	,	PUNCT
ftr-494	311	12	1992	1992	NUM
ftr-494	311	13	cch	cch	NOUN
ftr-494	311	14	46,669	46,669	NUM
ftr-494	311	15	.	.	PUNCT
ftr-494	312	1	40	40	NUM
ftr-494	312	2	.	.	PUNCT
ftr-494	313	1	nagle	nagle	PROPN
ftr-494	313	2	,	,	PUNCT
ftr-494	313	3	supra	supra	PROPN
ftr-494	313	4	note	note	PROPN
ftr-494	313	5	19	19	NUM
ftr-494	313	6	,	,	PUNCT
ftr-494	313	7	at	at	ADP
ftr-494	313	8	833	833	NUM
ftr-494	313	9	(	(	PUNCT
ftr-494	313	10	noting	note	VERB
ftr-494	313	11	a	a	DET
ftr-494	313	12	statement	statement	NOUN
ftr-494	313	13	of	of	ADP
ftr-494	313	14	steven	steven	PROPN
ftr-494	313	15	harris	harris	PROPN
ftr-494	313	16	,	,	PUNCT
ftr-494	313	17	a	a	DET
ftr-494	313	18	miami	miami	PROPN
ftr-494	313	19	tax	tax	NOUN
ftr-494	313	20	practitioner	practitioner	NOUN
ftr-494	313	21	,	,	PUNCT
ftr-494	313	22	indicating	indicate	VERB
ftr-494	313	23	that	that	SCONJ
ftr-494	313	24	the	the	DET
ftr-494	313	25	nonfiling	nonfile	VERB
ftr-494	313	26	program	program	NOUN
ftr-494	313	27	of	of	ADP
ftr-494	313	28	the	the	DET
ftr-494	313	29	internal	internal	ADJ
ftr-494	313	30	revenue	revenue	NOUN
ftr-494	313	31	service	service	NOUN
ftr-494	313	32	is	be	AUX
ftr-494	313	33	"	"	PUNCT
ftr-494	313	34	virtual	virtual	ADJ
ftr-494	313	35	amnesty	amnesty	NOUN
ftr-494	313	36	"	"	PUNCT
ftr-494	313	37	from	from	ADP
ftr-494	313	38	prosecution	prosecution	NOUN
ftr-494	313	39	)	)	PUNCT
ftr-494	313	40	.	.	PUNCT
ftr-494	314	1	acting	act	VERB
ftr-494	314	2	commissioner	commissioner	NOUN
ftr-494	314	3	dolan	dolan	PROPN
ftr-494	314	4	and	and	CCONJ
ftr-494	314	5	acting	act	VERB
ftr-494	314	6	assistant	assistant	ADJ
ftr-494	314	7	attorney	attorney	NOUN
ftr-494	314	8	general	general	NOUN
ftr-494	314	9	,	,	PUNCT
ftr-494	314	10	tax	tax	NOUN
ftr-494	314	11	division	division	NOUN
ftr-494	314	12	,	,	PUNCT
ftr-494	314	13	james	james	PROPN
ftr-494	314	14	a.	a.	PROPN
ftr-494	314	15	bruton	bruton	PROPN
ftr-494	314	16	disagreed	disagree	VERB
ftr-494	314	17	with	with	ADP
ftr-494	314	18	the	the	DET
ftr-494	314	19	view	view	NOUN
ftr-494	314	20	of	of	ADP
ftr-494	314	21	harris	harris	PROPN
ftr-494	314	22	that	that	SCONJ
ftr-494	314	23	the	the	DET
ftr-494	314	24	term	term	NOUN
ftr-494	314	25	amnesty	amnesty	NOUN
ftr-494	314	26	was	be	AUX
ftr-494	314	27	an	an	DET
ftr-494	314	28	accurate	accurate	ADJ
ftr-494	314	29	description	description	NOUN
ftr-494	314	30	of	of	ADP
ftr-494	314	31	the	the	DET
ftr-494	314	32	nonfiler	nonfiler	NOUN
ftr-494	314	33	program	program	NOUN
ftr-494	314	34	.	.	PUNCT
ftr-494	315	1	i	i	PRON
ftr-494	315	2	d.	d.	PROPN
ftr-494	315	3	41	41	NUM
ftr-494	315	4	.	.	PUNCT
ftr-494	316	1	irs	irs	PROPN
ftr-494	316	2	official	official	NOUN
ftr-494	316	3	says	say	VERB
ftr-494	316	4	taxpayers	taxpayer	NOUN
ftr-494	316	5	should	should	AUX
ftr-494	316	6	not	not	PART
ftr-494	316	7	expect	expect	VERB
ftr-494	316	8	announcement	announcement	NOUN
ftr-494	316	9	of	of	ADP
ftr-494	316	10	full	full	ADJ
ftr-494	316	11	tax	tax	NOUN
ftr-494	316	12	[	[	X
ftr-494	316	13	vol	vol	NOUN
ftr-494	316	14	1:5	1:5	NUM
ftr-494	316	15	tax	tax	NOUN
ftr-494	316	16	annest	ann	ADJ
ftr-494	316	17	.	.	PUNCT
ftr-494	317	1	:	:	PUNCT
ftr-494	317	2	an	an	DET
ftr-494	317	3	old	old	ADJ
ftr-494	317	4	debate	debate	NOUN
ftr-494	317	5	some	some	DET
ftr-494	317	6	authorities	authority	NOUN
ftr-494	317	7	have	have	AUX
ftr-494	317	8	been	be	AUX
ftr-494	317	9	troubled	trouble	VERB
ftr-494	317	10	by	by	ADP
ftr-494	317	11	the	the	DET
ftr-494	317	12	degree	degree	NOUN
ftr-494	317	13	to	to	PART
ftr-494	317	14	which	which	PRON
ftr-494	317	15	a	a	DET
ftr-494	317	16	taxpayer	taxpayer	NOUN
ftr-494	317	17	could	could	AUX
ftr-494	317	18	rely	rely	VERB
ftr-494	317	19	on	on	ADP
ftr-494	317	20	the	the	DET
ftr-494	317	21	internal	internal	ADJ
ftr-494	317	22	practice	practice	NOUN
ftr-494	317	23	of	of	ADP
ftr-494	317	24	the	the	DET
ftr-494	317	25	internal	internal	ADJ
ftr-494	317	26	revenue	revenue	NOUN
ftr-494	317	27	service	service	NOUN
ftr-494	317	28	with	with	ADP
ftr-494	317	29	regard	regard	NOUN
ftr-494	317	30	to	to	ADP
ftr-494	317	31	voluntary	voluntary	ADJ
ftr-494	317	32	disclosure	disclosure	NOUN
ftr-494	317	33	as	as	ADP
ftr-494	317	34	a	a	DET
ftr-494	317	35	bar	bar	NOUN
ftr-494	317	36	to	to	ADP
ftr-494	317	37	prosecution	prosecution	NOUN
ftr-494	317	38	.	.	PUNCT
ftr-494	318	1	the	the	DET
ftr-494	318	2	new	new	ADJ
ftr-494	318	3	policy	policy	NOUN
ftr-494	318	4	,	,	PUNCT
ftr-494	318	5	as	as	SCONJ
ftr-494	318	6	now	now	ADV
ftr-494	318	7	formalized	formalize	VERB
ftr-494	318	8	,	,	PUNCT
ftr-494	318	9	applies	apply	VERB
ftr-494	318	10	only	only	ADV
ftr-494	318	11	to	to	ADP
ftr-494	318	12	nonfilers	nonfiler	NOUN
ftr-494	318	13	of	of	ADP
ftr-494	318	14	income	income	NOUN
ftr-494	318	15	tax	tax	NOUN
ftr-494	318	16	returns	return	NOUN
ftr-494	318	17	and	and	CCONJ
ftr-494	318	18	remains	remain	VERB
ftr-494	318	19	subject	subject	ADJ
ftr-494	318	20	to	to	ADP
ftr-494	318	21	certain	certain	ADJ
ftr-494	318	22	conditions	condition	NOUN
ftr-494	318	23	which	which	PRON
ftr-494	318	24	remain	remain	VERB
ftr-494	318	25	entirely	entirely	ADV
ftr-494	318	26	within	within	ADP
ftr-494	318	27	the	the	DET
ftr-494	318	28	discretion	discretion	NOUN
ftr-494	318	29	of	of	ADP
ftr-494	318	30	the	the	DET
ftr-494	318	31	service	service	NOUN
ftr-494	318	32	.	.	PUNCT
ftr-494	319	1	the	the	DET
ftr-494	319	2	voluntary	voluntary	ADJ
ftr-494	319	3	policy	policy	NOUN
ftr-494	319	4	would	would	AUX
ftr-494	319	5	not	not	PART
ftr-494	319	6	apply	apply	VERB
ftr-494	319	7	to	to	ADP
ftr-494	319	8	a	a	DET
ftr-494	319	9	drug	drug	NOUN
ftr-494	319	10	dealer	dealer	NOUN
ftr-494	319	11	or	or	CCONJ
ftr-494	319	12	anyone	anyone	PRON
ftr-494	319	13	else	else	ADV
ftr-494	319	14	whose	whose	DET
ftr-494	319	15	source	source	NOUN
ftr-494	319	16	of	of	ADP
ftr-494	319	17	income	income	NOUN
ftr-494	319	18	is	be	AUX
ftr-494	319	19	an	an	DET
ftr-494	319	20	illegal	illegal	ADJ
ftr-494	319	21	activity	activity	NOUN
ftr-494	319	22	or	or	CCONJ
ftr-494	319	23	to	to	ADP
ftr-494	319	24	a	a	DET
ftr-494	319	25	situation	situation	NOUN
ftr-494	319	26	which	which	PRON
ftr-494	319	27	presents	present	VERB
ftr-494	319	28	an	an	DET
ftr-494	319	29	"	"	PUNCT
ftr-494	319	30	egregious	egregious	ADJ
ftr-494	319	31	"	"	PUNCT
ftr-494	319	32	failure	failure	NOUN
ftr-494	319	33	to	to	PART
ftr-494	319	34	file	file	VERB
ftr-494	319	35	.	.	PUNCT
ftr-494	319	36	nor	nor	CCONJ
ftr-494	319	37	does	do	AUX
ftr-494	319	38	this	this	DET
ftr-494	319	39	new	new	ADJ
ftr-494	319	40	policy	policy	NOUN
ftr-494	319	41	apply	apply	VERB
ftr-494	319	42	to	to	ADP
ftr-494	319	43	tax	tax	NOUN
ftr-494	319	44	evaders	evader	NOUN
ftr-494	319	45	who	who	PRON
ftr-494	319	46	have	have	AUX
ftr-494	319	47	filed	file	VERB
ftr-494	319	48	fraudulent	fraudulent	ADJ
ftr-494	319	49	income	income	NOUN
ftr-494	319	50	tax	tax	NOUN
ftr-494	319	51	returns	return	NOUN
ftr-494	319	52	.	.	PUNCT
ftr-494	320	1	in	in	ADP
ftr-494	320	2	addition	addition	NOUN
ftr-494	320	3	,	,	PUNCT
ftr-494	320	4	tax	tax	NOUN
ftr-494	320	5	practitioners	practitioner	NOUN
ftr-494	320	6	who	who	PRON
ftr-494	320	7	failed	fail	VERB
ftr-494	320	8	to	to	PART
ftr-494	320	9	file	file	VERB
ftr-494	320	10	an	an	DET
ftr-494	320	11	income	income	NOUN
ftr-494	320	12	tax	tax	NOUN
ftr-494	320	13	return	return	NOUN
ftr-494	320	14	might	might	AUX
ftr-494	320	15	face	face	VERB
ftr-494	320	16	disbarment	disbarment	NOUN
ftr-494	320	17	from	from	ADP
ftr-494	320	18	practice	practice	NOUN
ftr-494	320	19	before	before	ADP
ftr-494	320	20	the	the	DET
ftr-494	320	21	service	service	NOUN
ftr-494	320	22	unless	unless	SCONJ
ftr-494	320	23	certain	certain	ADJ
ftr-494	320	24	provisions	provision	NOUN
ftr-494	320	25	of	of	ADP
ftr-494	320	26	internal	internal	ADJ
ftr-494	320	27	revenue	revenue	NOUN
ftr-494	320	28	service	service	NOUN
ftr-494	320	29	circular	circular	ADJ
ftr-494	320	30	230	230	NUM
ftr-494	320	31	are	be	AUX
ftr-494	320	32	revised.4	revised.4	NOUN
ftr-494	320	33	"	"	PUNCT
ftr-494	320	34	unfortunately	unfortunately	ADV
ftr-494	320	35	,	,	PUNCT
ftr-494	320	36	because	because	SCONJ
ftr-494	320	37	of	of	ADP
ftr-494	320	38	the	the	DET
ftr-494	320	39	limitations	limitation	NOUN
ftr-494	320	40	on	on	ADP
ftr-494	320	41	the	the	DET
ftr-494	320	42	policy	policy	NOUN
ftr-494	320	43	with	with	ADP
ftr-494	320	44	respect	respect	NOUN
ftr-494	320	45	to	to	ADP
ftr-494	320	46	nonfilers	nonfiler	NOUN
ftr-494	320	47	,	,	PUNCT
ftr-494	320	48	a	a	DET
ftr-494	320	49	tax	tax	NOUN
ftr-494	320	50	adviser	adviser	NOUN
ftr-494	320	51	can	can	AUX
ftr-494	320	52	not	not	PART
ftr-494	320	53	guarantee	guarantee	VERB
ftr-494	320	54	that	that	SCONJ
ftr-494	320	55	voluntary	voluntary	ADJ
ftr-494	320	56	filing	filing	NOUN
ftr-494	320	57	will	will	AUX
ftr-494	320	58	preclude	preclude	VERB
ftr-494	320	59	criminal	criminal	ADJ
ftr-494	320	60	prosecution	prosecution	NOUN
ftr-494	320	61	.	.	PUNCT
ftr-494	321	1	thus	thus	ADV
ftr-494	321	2	,	,	PUNCT
ftr-494	321	3	even	even	ADV
ftr-494	321	4	though	though	SCONJ
ftr-494	321	5	the	the	DET
ftr-494	321	6	american	american	PROPN
ftr-494	321	7	bar	bar	PROPN
ftr-494	321	8	association	association	PROPN
ftr-494	321	9	tax	tax	NOUN
ftr-494	321	10	section	section	NOUN
ftr-494	321	11	has	have	AUX
ftr-494	321	12	fully	fully	ADV
ftr-494	321	13	cooperated	cooperate	VERB
ftr-494	321	14	with	with	ADP
ftr-494	321	15	the	the	DET
ftr-494	321	16	internal	internal	ADJ
ftr-494	321	17	revenue	revenue	NOUN
ftr-494	321	18	service	service	NOUN
ftr-494	321	19	in	in	ADP
ftr-494	321	20	assisting	assist	VERB
ftr-494	321	21	taxpayers	taxpayer	NOUN
ftr-494	321	22	in	in	ADP
ftr-494	321	23	filing	file	VERB
ftr-494	321	24	income	income	NOUN
ftr-494	321	25	tax	tax	NOUN
ftr-494	321	26	returns,43	returns,43	ADJ
ftr-494	321	27	there	there	PRON
ftr-494	321	28	is	be	VERB
ftr-494	321	29	no	no	DET
ftr-494	321	30	absolute	absolute	ADJ
ftr-494	321	31	assurance	assurance	NOUN
ftr-494	321	32	that	that	PRON
ftr-494	321	33	those	those	DET
ftr-494	321	34	taxpayers	taxpayer	NOUN
ftr-494	321	35	will	will	AUX
ftr-494	321	36	not	not	PART
ftr-494	321	37	be	be	AUX
ftr-494	321	38	prosecuted	prosecute	VERB
ftr-494	321	39	.	.	PUNCT
ftr-494	322	1	it	it	PRON
ftr-494	322	2	is	be	AUX
ftr-494	322	3	probably	probably	ADV
ftr-494	322	4	true	true	ADJ
ftr-494	322	5	that	that	SCONJ
ftr-494	322	6	earners	earner	NOUN
ftr-494	322	7	of	of	ADP
ftr-494	322	8	modest	modest	ADJ
ftr-494	322	9	amounts	amount	NOUN
ftr-494	322	10	of	of	ADP
ftr-494	322	11	income	income	NOUN
ftr-494	322	12	who	who	PRON
ftr-494	322	13	have	have	AUX
ftr-494	322	14	not	not	PART
ftr-494	322	15	previously	previously	ADV
ftr-494	322	16	filed	file	VERB
ftr-494	322	17	for	for	ADP
ftr-494	322	18	a	a	DET
ftr-494	322	19	limited	limited	ADJ
ftr-494	322	20	number	number	NOUN
ftr-494	322	21	of	of	ADP
ftr-494	322	22	taxable	taxable	ADJ
ftr-494	322	23	periods	period	NOUN
ftr-494	322	24	do	do	AUX
ftr-494	322	25	not	not	PART
ftr-494	322	26	have	have	VERB
ftr-494	322	27	to	to	PART
ftr-494	322	28	fear	fear	VERB
ftr-494	322	29	criminal	criminal	ADJ
ftr-494	322	30	prosecutions	prosecution	NOUN
ftr-494	322	31	,	,	PUNCT
ftr-494	322	32	however	however	ADV
ftr-494	322	33	other	other	ADJ
ftr-494	322	34	earners	earner	NOUN
ftr-494	322	35	of	of	ADP
ftr-494	322	36	income	income	NOUN
ftr-494	322	37	still	still	ADV
ftr-494	322	38	face	face	VERB
ftr-494	322	39	a	a	DET
ftr-494	322	40	degree	degree	NOUN
ftr-494	322	41	of	of	ADP
ftr-494	322	42	anxiety	anxiety	NOUN
ftr-494	322	43	and	and	CCONJ
ftr-494	322	44	some	some	PRON
ftr-494	322	45	,	,	PUNCT
ftr-494	322	46	such	such	ADJ
ftr-494	322	47	as	as	ADP
ftr-494	322	48	drug	drug	NOUN
ftr-494	322	49	dealers	dealer	NOUN
ftr-494	322	50	,	,	PUNCT
ftr-494	322	51	face	face	VERB
ftr-494	322	52	a	a	DET
ftr-494	322	53	high	high	ADJ
ftr-494	322	54	probability	probability	NOUN
ftr-494	322	55	of	of	ADP
ftr-494	322	56	criminal	criminal	ADJ
ftr-494	322	57	prosecution	prosecution	NOUN
ftr-494	322	58	.	.	PUNCT
ftr-494	323	1	while	while	SCONJ
ftr-494	323	2	one	one	PRON
ftr-494	323	3	may	may	AUX
ftr-494	323	4	applaud	applaud	VERB
ftr-494	323	5	the	the	DET
ftr-494	323	6	service	service	NOUN
ftr-494	323	7	with	with	ADP
ftr-494	323	8	respect	respect	NOUN
ftr-494	323	9	to	to	ADP
ftr-494	323	10	its	its	PRON
ftr-494	323	11	policy	policy	NOUN
ftr-494	323	12	amnesty	amnesty	NOUN
ftr-494	323	13	,	,	PUNCT
ftr-494	323	14	daily	daily	ADJ
ftr-494	323	15	tax	tax	NOUN
ftr-494	323	16	rep	rep	PROPN
ftr-494	323	17	.	.	PROPN
ftr-494	323	18	,	,	PUNCT
ftr-494	323	19	(	(	PUNCT
ftr-494	323	20	bna	bna	PROPN
ftr-494	323	21	)	)	PUNCT
ftr-494	323	22	(	(	PUNCT
ftr-494	323	23	jan	jan	PROPN
ftr-494	323	24	.	.	PROPN
ftr-494	323	25	7	7	NUM
ftr-494	323	26	,	,	PUNCT
ftr-494	323	27	1993	1993	NUM
ftr-494	323	28	)	)	PUNCT
ftr-494	323	29	.	.	PUNCT
ftr-494	324	1	acting	act	VERB
ftr-494	324	2	commissioner	commissioner	NOUN
ftr-494	324	3	dolan	dolan	PROPN
ftr-494	324	4	stated	state	VERB
ftr-494	324	5	,	,	PUNCT
ftr-494	324	6	on	on	ADP
ftr-494	324	7	january	january	PROPN
ftr-494	324	8	6	6	NUM
ftr-494	324	9	,	,	PUNCT
ftr-494	324	10	1993	1993	NUM
ftr-494	324	11	,	,	PUNCT
ftr-494	324	12	before	before	ADP
ftr-494	324	13	the	the	DET
ftr-494	324	14	bentley	bentley	PROPN
ftr-494	324	15	college	college	PROPN
ftr-494	324	16	center	center	PROPN
ftr-494	324	17	for	for	ADP
ftr-494	324	18	tax	tax	NOUN
ftr-494	324	19	studies	study	NOUN
ftr-494	324	20	15th	15th	ADJ
ftr-494	324	21	annual	annual	ADJ
ftr-494	324	22	institute	institute	NOUN
ftr-494	324	23	on	on	ADP
ftr-494	324	24	federal	federal	ADJ
ftr-494	324	25	taxation	taxation	NOUN
ftr-494	324	26	,	,	PUNCT
ftr-494	324	27	that	that	SCONJ
ftr-494	324	28	,	,	PUNCT
ftr-494	324	29	while	while	SCONJ
ftr-494	324	30	the	the	DET
ftr-494	324	31	principal	principal	NOUN
ftr-494	324	32	thrust	thrust	NOUN
ftr-494	324	33	of	of	ADP
ftr-494	324	34	the	the	DET
ftr-494	324	35	nonfiling	nonfiling	NOUN
ftr-494	324	36	program	program	NOUN
ftr-494	324	37	is	be	AUX
ftr-494	324	38	not	not	PART
ftr-494	324	39	one	one	NUM
ftr-494	324	40	of	of	ADP
ftr-494	324	41	criminal	criminal	ADJ
ftr-494	324	42	prosecution	prosecution	NOUN
ftr-494	324	43	,	,	PUNCT
ftr-494	324	44	the	the	DET
ftr-494	324	45	"	"	PUNCT
ftr-494	324	46	irs	irs	PROPN
ftr-494	324	47	has	have	AUX
ftr-494	324	48	stopped	stop	VERB
ftr-494	324	49	short	short	ADV
ftr-494	324	50	of	of	ADP
ftr-494	324	51	promising	promise	VERB
ftr-494	324	52	amnesty	amnesty	NOUN
ftr-494	324	53	to	to	ADP
ftr-494	324	54	all	all	DET
ftr-494	324	55	nonfilers	nonfiler	NOUN
ftr-494	324	56	because	because	SCONJ
ftr-494	324	57	some	some	DET
ftr-494	324	58	cases	case	NOUN
ftr-494	324	59	are	be	AUX
ftr-494	324	60	so	so	ADV
ftr-494	324	61	egregious	egregious	ADJ
ftr-494	324	62	and	and	CCONJ
ftr-494	324	63	so	so	ADV
ftr-494	324	64	significant	significant	ADJ
ftr-494	324	65	that	that	SCONJ
ftr-494	324	66	the	the	DET
ftr-494	324	67	irs	irs	PROPN
ftr-494	324	68	will	will	AUX
ftr-494	324	69	introduce	introduce	VERB
ftr-494	324	70	criminal	criminal	ADJ
ftr-494	324	71	prosecution	prosecution	NOUN
ftr-494	324	72	.	.	PUNCT
ftr-494	324	73	"	"	PUNCT
ftr-494	325	1	i	i	PRON
ftr-494	325	2	d.	d.	PROPN
ftr-494	325	3	frank	frank	PROPN
ftr-494	325	4	wolpe	wolpe	PROPN
ftr-494	325	5	,	,	PUNCT
ftr-494	325	6	director	director	NOUN
ftr-494	325	7	of	of	ADP
ftr-494	325	8	the	the	DET
ftr-494	325	9	center	center	NOUN
ftr-494	325	10	for	for	ADP
ftr-494	325	11	tax	tax	NOUN
ftr-494	325	12	studies	study	NOUN
ftr-494	325	13	at	at	ADP
ftr-494	325	14	bentley	bentley	PROPN
ftr-494	325	15	college	college	PROPN
ftr-494	325	16	expressed	express	VERB
ftr-494	325	17	the	the	DET
ftr-494	325	18	concern	concern	NOUN
ftr-494	325	19	that	that	SCONJ
ftr-494	325	20	some	some	DET
ftr-494	325	21	career	career	NOUN
ftr-494	325	22	members	member	NOUN
ftr-494	325	23	of	of	ADP
ftr-494	325	24	the	the	DET
ftr-494	325	25	criminal	criminal	ADJ
ftr-494	325	26	investigations	investigation	NOUN
ftr-494	325	27	division	division	NOUN
ftr-494	325	28	might	might	AUX
ftr-494	325	29	attempt	attempt	VERB
ftr-494	325	30	to	to	PART
ftr-494	325	31	end	end	VERB
ftr-494	325	32	run	run	VERB
ftr-494	325	33	the	the	DET
ftr-494	325	34	program	program	NOUN
ftr-494	325	35	by	by	ADP
ftr-494	325	36	making	make	VERB
ftr-494	325	37	early	early	ADJ
ftr-494	325	38	contact	contact	NOUN
ftr-494	325	39	with	with	ADP
ftr-494	325	40	nonfilers	nonfiler	NOUN
ftr-494	325	41	before	before	SCONJ
ftr-494	325	42	they	they	PRON
ftr-494	325	43	come	come	VERB
ftr-494	325	44	in	in	ADP
ftr-494	325	45	voluntarily	voluntarily	ADV
ftr-494	325	46	.	.	PUNCT
ftr-494	326	1	i	i	PRON
ftr-494	326	2	d.	d.	PROPN
ftr-494	326	3	notwithstanding	notwithstanding	ADV
ftr-494	326	4	,	,	PUNCT
ftr-494	326	5	acting	act	VERB
ftr-494	326	6	assistant	assistant	ADJ
ftr-494	326	7	attorney	attorney	NOUN
ftr-494	326	8	general	general	PROPN
ftr-494	326	9	james	james	PROPN
ftr-494	326	10	a.	a.	PROPN
ftr-494	326	11	bruton	bruton	PROPN
ftr-494	326	12	has	have	AUX
ftr-494	326	13	said	say	VERB
ftr-494	326	14	that	that	SCONJ
ftr-494	326	15	the	the	DET
ftr-494	326	16	service	service	NOUN
ftr-494	326	17	has	have	AUX
ftr-494	326	18	not	not	PART
ftr-494	326	19	recommended	recommend	VERB
ftr-494	326	20	criminal	criminal	ADJ
ftr-494	326	21	prosecution	prosecution	NOUN
ftr-494	326	22	in	in	ADP
ftr-494	326	23	any	any	DET
ftr-494	326	24	case	case	NOUN
ftr-494	326	25	where	where	SCONJ
ftr-494	326	26	the	the	DET
ftr-494	326	27	taxpayer	taxpayer	NOUN
ftr-494	326	28	participated	participate	VERB
ftr-494	326	29	in	in	ADP
ftr-494	326	30	the	the	DET
ftr-494	326	31	nonfiler	nonfiler	NOUN
ftr-494	326	32	program	program	NOUN
ftr-494	326	33	.	.	PUNCT
ftr-494	327	1	nagle	nagle	PROPN
ftr-494	327	2	,	,	PUNCT
ftr-494	327	3	supra	supra	PROPN
ftr-494	327	4	note	note	PROPN
ftr-494	327	5	19	19	NUM
ftr-494	327	6	,	,	PUNCT
ftr-494	327	7	at	at	ADP
ftr-494	327	8	833	833	NUM
ftr-494	327	9	.	.	PUNCT
ftr-494	328	1	42	42	NUM
ftr-494	328	2	.	.	PUNCT
ftr-494	329	1	see	see	VERB
ftr-494	329	2	nagle	nagle	PROPN
ftr-494	329	3	,	,	PUNCT
ftr-494	329	4	supra	supra	PROPN
ftr-494	329	5	note	note	PROPN
ftr-494	329	6	19	19	NUM
ftr-494	329	7	,	,	PUNCT
ftr-494	329	8	at	at	ADP
ftr-494	329	9	833	833	NUM
ftr-494	329	10	.	.	PUNCT
ftr-494	330	1	at	at	ADP
ftr-494	330	2	the	the	DET
ftr-494	330	3	mid	mid	ADJ
ftr-494	330	4	-	-	ADJ
ftr-494	330	5	year	year	NOUN
ftr-494	330	6	meeting	meeting	NOUN
ftr-494	330	7	of	of	ADP
ftr-494	330	8	the	the	DET
ftr-494	330	9	american	american	PROPN
ftr-494	330	10	bar	bar	PROPN
ftr-494	330	11	association	association	PROPN
ftr-494	330	12	tax	tax	NOUN
ftr-494	330	13	section	section	NOUN
ftr-494	330	14	,	,	PUNCT
ftr-494	330	15	internal	internal	ADJ
ftr-494	330	16	revenue	revenue	NOUN
ftr-494	330	17	service	service	NOUN
ftr-494	330	18	director	director	NOUN
ftr-494	330	19	of	of	ADP
ftr-494	330	20	practice	practice	NOUN
ftr-494	330	21	leslie	leslie	PROPN
ftr-494	330	22	s.	s.	PROPN
ftr-494	330	23	shapiro	shapiro	PROPN
ftr-494	330	24	expressed	express	VERB
ftr-494	330	25	the	the	DET
ftr-494	330	26	view	view	NOUN
ftr-494	330	27	that	that	SCONJ
ftr-494	330	28	internal	internal	ADJ
ftr-494	330	29	revenue	revenue	NOUN
ftr-494	330	30	service	service	NOUN
ftr-494	330	31	circular	circular	NOUN
ftr-494	330	32	230	230	NUM
ftr-494	330	33	would	would	AUX
ftr-494	330	34	be	be	AUX
ftr-494	330	35	amended	amend	VERB
ftr-494	330	36	so	so	SCONJ
ftr-494	330	37	that	that	SCONJ
ftr-494	330	38	tax	tax	NOUN
ftr-494	330	39	professionals	professional	NOUN
ftr-494	330	40	who	who	PRON
ftr-494	330	41	had	have	AUX
ftr-494	330	42	failed	fail	VERB
ftr-494	330	43	to	to	PART
ftr-494	330	44	file	file	VERB
ftr-494	330	45	an	an	DET
ftr-494	330	46	income	income	NOUN
ftr-494	330	47	tax	tax	NOUN
ftr-494	330	48	return	return	NOUN
ftr-494	330	49	,	,	PUNCT
ftr-494	330	50	but	but	CCONJ
ftr-494	330	51	had	have	AUX
ftr-494	330	52	then	then	ADV
ftr-494	330	53	come	come	VERB
ftr-494	330	54	forward	forward	ADV
ftr-494	330	55	and	and	CCONJ
ftr-494	330	56	voluntarily	voluntarily	ADV
ftr-494	330	57	filed	file	VERB
ftr-494	330	58	a	a	DET
ftr-494	330	59	return	return	NOUN
ftr-494	330	60	,	,	PUNCT
ftr-494	330	61	would	would	AUX
ftr-494	330	62	receive	receive	VERB
ftr-494	330	63	a	a	DET
ftr-494	330	64	letter	letter	NOUN
ftr-494	330	65	of	of	ADP
ftr-494	330	66	reprimand	reprimand	NOUN
ftr-494	330	67	rather	rather	ADV
ftr-494	330	68	than	than	ADP
ftr-494	330	69	face	face	VERB
ftr-494	330	70	possible	possible	ADJ
ftr-494	330	71	disbarment	disbarment	NOUN
ftr-494	330	72	.	.	PUNCT
ftr-494	331	1	former	former	ADJ
ftr-494	331	2	commissioner	commissioner	PROPN
ftr-494	331	3	shirley	shirley	PROPN
ftr-494	331	4	peterson	peterson	PROPN
ftr-494	331	5	stated	state	VERB
ftr-494	331	6	that	that	SCONJ
ftr-494	331	7	the	the	DET
ftr-494	331	8	tax	tax	NOUN
ftr-494	331	9	section	section	NOUN
ftr-494	331	10	had	have	AUX
ftr-494	331	11	been	be	AUX
ftr-494	331	12	informed	inform	VERB
ftr-494	331	13	that	that	SCONJ
ftr-494	331	14	there	there	PRON
ftr-494	331	15	are	be	VERB
ftr-494	331	16	a	a	DET
ftr-494	331	17	shocking	shocking	ADJ
ftr-494	331	18	number	number	NOUN
ftr-494	331	19	of	of	ADP
ftr-494	331	20	tax	tax	NOUN
ftr-494	331	21	practitioners	practitioner	NOUN
ftr-494	331	22	,	,	PUNCT
ftr-494	331	23	including	include	VERB
ftr-494	331	24	attorneys	attorney	NOUN
ftr-494	331	25	and	and	CCONJ
ftr-494	331	26	certified	certify	VERB
ftr-494	331	27	public	public	ADJ
ftr-494	331	28	accountants	accountant	NOUN
ftr-494	331	29	,	,	PUNCT
ftr-494	331	30	who	who	PRON
ftr-494	331	31	have	have	AUX
ftr-494	331	32	not	not	PART
ftr-494	331	33	filed	file	VERB
ftr-494	331	34	.	.	PUNCT
ftr-494	332	1	i	i	PRON
ftr-494	332	2	d.	d.	PROPN
ftr-494	332	3	43	43	NUM
ftr-494	332	4	.	.	PUNCT
ftr-494	333	1	i	i	PRON
ftr-494	333	2	d.	d.	VERB
ftr-494	333	3	more	more	ADJ
ftr-494	333	4	than	than	ADP
ftr-494	333	5	300	300	NUM
ftr-494	333	6	american	american	ADJ
ftr-494	333	7	bar	bar	PROPN
ftr-494	333	8	association	association	NOUN
ftr-494	333	9	members	member	NOUN
ftr-494	333	10	have	have	AUX
ftr-494	333	11	assisted	assist	VERB
ftr-494	333	12	the	the	DET
ftr-494	333	13	service	service	NOUN
ftr-494	333	14	in	in	ADP
ftr-494	333	15	the	the	DET
ftr-494	333	16	nonfiler	nonfiler	NOUN
ftr-494	333	17	program	program	NOUN
ftr-494	333	18	through	through	ADP
ftr-494	333	19	telephone	telephone	NOUN
ftr-494	333	20	assistance	assistance	NOUN
ftr-494	333	21	and	and	CCONJ
ftr-494	333	22	on	on	ADP
ftr-494	333	23	-	-	PUNCT
ftr-494	333	24	site	site	NOUN
ftr-494	333	25	tax	tax	NOUN
ftr-494	333	26	clinics	clinic	NOUN
ftr-494	333	27	.	.	PUNCT
ftr-494	334	1	i	i	PRON
ftr-494	334	2	d.	d.	PROPN
ftr-494	334	3	19931	19931	NUM
ftr-494	334	4	florida	florida	PROPN
ftr-494	334	5	tax	tax	NOUN
ftr-494	334	6	review	review	NOUN
ftr-494	334	7	regarding	regard	VERB
ftr-494	334	8	nonfilers	nonfiler	NOUN
ftr-494	334	9	,	,	PUNCT
ftr-494	334	10	the	the	DET
ftr-494	334	11	policy	policy	NOUN
ftr-494	334	12	should	should	AUX
ftr-494	334	13	be	be	AUX
ftr-494	334	14	revised	revise	VERB
ftr-494	334	15	so	so	SCONJ
ftr-494	334	16	that	that	SCONJ
ftr-494	334	17	all	all	DET
ftr-494	334	18	conditions	condition	NOUN
ftr-494	334	19	limiting	limit	VERB
ftr-494	334	20	its	its	PRON
ftr-494	334	21	application	application	NOUN
ftr-494	334	22	are	be	AUX
ftr-494	334	23	"	"	PUNCT
ftr-494	334	24	formally	formally	ADV
ftr-494	334	25	"	"	PUNCT
ftr-494	334	26	withdrawn	withdraw	VERB
ftr-494	334	27	.	.	PUNCT
ftr-494	335	1	a	a	DET
ftr-494	335	2	simple	simple	ADJ
ftr-494	335	3	and	and	CCONJ
ftr-494	335	4	unconditional	unconditional	ADJ
ftr-494	335	5	tax	tax	NOUN
ftr-494	335	6	amnesty	amnesty	NOUN
ftr-494	335	7	for	for	ADP
ftr-494	335	8	nonfilers	nonfiler	NOUN
ftr-494	335	9	of	of	ADP
ftr-494	335	10	income	income	NOUN
ftr-494	335	11	tax	tax	NOUN
ftr-494	335	12	returns	return	NOUN
ftr-494	335	13	is	be	AUX
ftr-494	335	14	appropriate	appropriate	ADJ
ftr-494	335	15	.	.	PUNCT
ftr-494	336	1	in	in	ADP
ftr-494	336	2	addition	addition	NOUN
ftr-494	336	3	,	,	PUNCT
ftr-494	336	4	the	the	DET
ftr-494	336	5	program	program	NOUN
ftr-494	336	6	should	should	AUX
ftr-494	336	7	not	not	PART
ftr-494	336	8	be	be	AUX
ftr-494	336	9	limited	limit	VERB
ftr-494	336	10	to	to	ADP
ftr-494	336	11	income	income	NOUN
ftr-494	336	12	tax	tax	NOUN
ftr-494	336	13	returns	return	NOUN
ftr-494	336	14	,	,	PUNCT
ftr-494	336	15	but	but	CCONJ
ftr-494	336	16	should	should	AUX
ftr-494	336	17	apply	apply	VERB
ftr-494	336	18	to	to	ADP
ftr-494	336	19	all	all	DET
ftr-494	336	20	types	type	NOUN
ftr-494	336	21	of	of	ADP
ftr-494	336	22	returns	return	NOUN
ftr-494	336	23	,	,	PUNCT
ftr-494	336	24	for	for	ADP
ftr-494	336	25	example	example	NOUN
ftr-494	336	26	,	,	PUNCT
ftr-494	336	27	information	information	NOUN
ftr-494	336	28	,	,	PUNCT
ftr-494	336	29	excise	excise	NOUN
ftr-494	336	30	,	,	PUNCT
ftr-494	336	31	employment	employment	NOUN
ftr-494	336	32	or	or	CCONJ
ftr-494	336	33	other	other	ADJ
ftr-494	336	34	similar	similar	ADJ
ftr-494	336	35	returns	return	NOUN
ftr-494	336	36	which	which	PRON
ftr-494	336	37	are	be	AUX
ftr-494	336	38	required	require	VERB
ftr-494	336	39	to	to	PART
ftr-494	336	40	be	be	AUX
ftr-494	336	41	filed	file	VERB
ftr-494	336	42	.	.	PUNCT
ftr-494	336	43	"	"	PUNCT
ftr-494	337	1	since	since	SCONJ
ftr-494	337	2	the	the	DET
ftr-494	337	3	government	government	NOUN
ftr-494	337	4	needs	need	VERB
ftr-494	337	5	revenue	revenue	NOUN
ftr-494	337	6	,	,	PUNCT
ftr-494	337	7	and	and	CCONJ
ftr-494	337	8	participation	participation	NOUN
ftr-494	337	9	by	by	ADP
ftr-494	337	10	more	more	ADJ
ftr-494	337	11	taxpayers	taxpayer	NOUN
ftr-494	337	12	necessarily	necessarily	ADV
ftr-494	337	13	increases	increase	VERB
ftr-494	337	14	tax	tax	NOUN
ftr-494	337	15	revenue	revenue	NOUN
ftr-494	337	16	,	,	PUNCT
ftr-494	337	17	the	the	DET
ftr-494	337	18	burden	burden	NOUN
ftr-494	337	19	of	of	ADP
ftr-494	337	20	taxation	taxation	NOUN
ftr-494	337	21	will	will	AUX
ftr-494	337	22	be	be	AUX
ftr-494	337	23	reallocated	reallocate	VERB
ftr-494	337	24	so	so	SCONJ
ftr-494	337	25	that	that	SCONJ
ftr-494	337	26	each	each	DET
ftr-494	337	27	taxpayer	taxpayer	NOUN
ftr-494	337	28	's	's	PART
ftr-494	337	29	share	share	NOUN
ftr-494	337	30	of	of	ADP
ftr-494	337	31	the	the	DET
ftr-494	337	32	pain	pain	NOUN
ftr-494	337	33	will	will	AUX
ftr-494	337	34	,	,	PUNCT
ftr-494	337	35	at	at	ADP
ftr-494	337	36	some	some	DET
ftr-494	337	37	point	point	NOUN
ftr-494	337	38	,	,	PUNCT
ftr-494	337	39	be	be	AUX
ftr-494	337	40	reduced.45	reduced.45	NOUN
ftr-494	337	41	a	a	DET
ftr-494	337	42	revised	revise	VERB
ftr-494	337	43	nonfiler	nonfiler	NOUN
ftr-494	337	44	policy	policy	NOUN
ftr-494	337	45	of	of	ADP
ftr-494	337	46	this	this	DET
ftr-494	337	47	nature	nature	NOUN
ftr-494	337	48	allows	allow	VERB
ftr-494	337	49	for	for	ADP
ftr-494	337	50	correction	correction	NOUN
ftr-494	337	51	of	of	ADP
ftr-494	337	52	the	the	DET
ftr-494	337	53	collective	collective	ADJ
ftr-494	337	54	and	and	CCONJ
ftr-494	337	55	intentional	intentional	ADJ
ftr-494	337	56	failures	failure	NOUN
ftr-494	337	57	of	of	ADP
ftr-494	337	58	those	those	DET
ftr-494	337	59	taxpayers	taxpayer	NOUN
ftr-494	337	60	who	who	PRON
ftr-494	337	61	have	have	VERB
ftr-494	337	62	,	,	PUNCT
ftr-494	337	63	for	for	ADP
ftr-494	337	64	one	one	NUM
ftr-494	337	65	reason	reason	NOUN
ftr-494	337	66	or	or	CCONJ
ftr-494	337	67	another	another	PRON
ftr-494	337	68	,	,	PUNCT
ftr-494	337	69	failed	fail	VERB
ftr-494	337	70	to	to	PART
ftr-494	337	71	file	file	VERB
ftr-494	337	72	a	a	DET
ftr-494	337	73	return	return	NOUN
ftr-494	337	74	and	and	CCONJ
ftr-494	337	75	pay	pay	VERB
ftr-494	337	76	taxes	taxis	NOUN
ftr-494	337	77	.	.	PUNCT
ftr-494	338	1	the	the	DET
ftr-494	338	2	cost	cost	NOUN
ftr-494	338	3	will	will	AUX
ftr-494	338	4	be	be	AUX
ftr-494	338	5	acceptable	acceptable	ADJ
ftr-494	338	6	to	to	ADP
ftr-494	338	7	many	many	ADJ
ftr-494	338	8	so	so	ADV
ftr-494	338	9	long	long	ADV
ftr-494	338	10	as	as	SCONJ
ftr-494	338	11	such	such	ADJ
ftr-494	338	12	policy	policy	NOUN
ftr-494	338	13	generates	generate	VERB
ftr-494	338	14	substantial	substantial	ADJ
ftr-494	338	15	increases	increase	NOUN
ftr-494	338	16	in	in	ADP
ftr-494	338	17	tax	tax	NOUN
ftr-494	338	18	revenue	revenue	NOUN
ftr-494	338	19	.	.	PUNCT
ftr-494	339	1	in	in	ADP
ftr-494	339	2	addition	addition	NOUN
ftr-494	339	3	to	to	ADP
ftr-494	339	4	the	the	DET
ftr-494	339	5	elimination	elimination	NOUN
ftr-494	339	6	of	of	ADP
ftr-494	339	7	criminal	criminal	ADJ
ftr-494	339	8	prosecution	prosecution	NOUN
ftr-494	339	9	,	,	PUNCT
ftr-494	339	10	a	a	DET
ftr-494	339	11	number	number	NOUN
ftr-494	339	12	of	of	ADP
ftr-494	339	13	the	the	DET
ftr-494	339	14	civil	civil	ADJ
ftr-494	339	15	tax	tax	NOUN
ftr-494	339	16	penalties	penalty	NOUN
ftr-494	339	17	should	should	AUX
ftr-494	339	18	also	also	ADV
ftr-494	339	19	be	be	AUX
ftr-494	339	20	waived	waive	VERB
ftr-494	339	21	.	.	PUNCT
ftr-494	340	1	under	under	ADP
ftr-494	340	2	the	the	DET
ftr-494	340	3	existing	exist	VERB
ftr-494	340	4	policy	policy	NOUN
ftr-494	340	5	of	of	ADP
ftr-494	340	6	the	the	DET
ftr-494	340	7	service	service	NOUN
ftr-494	340	8	,	,	PUNCT
ftr-494	340	9	certain	certain	ADJ
ftr-494	340	10	civil	civil	ADJ
ftr-494	340	11	penalties	penalty	NOUN
ftr-494	340	12	may	may	AUX
ftr-494	340	13	be	be	AUX
ftr-494	340	14	waived	waive	VERB
ftr-494	340	15	if	if	SCONJ
ftr-494	340	16	the	the	DET
ftr-494	340	17	taxpayer	taxpayer	NOUN
ftr-494	340	18	establishes	establish	VERB
ftr-494	340	19	reasonable	reasonable	ADJ
ftr-494	340	20	cause	cause	NOUN
ftr-494	340	21	for	for	ADP
ftr-494	340	22	his	his	PRON
ftr-494	340	23	or	or	CCONJ
ftr-494	340	24	her	her	PRON
ftr-494	340	25	failure	failure	NOUN
ftr-494	340	26	to	to	PART
ftr-494	340	27	file	file	VERB
ftr-494	340	28	.	.	PUNCT
ftr-494	341	1	it	it	PRON
ftr-494	341	2	does	do	AUX
ftr-494	341	3	not	not	PART
ftr-494	341	4	make	make	VERB
ftr-494	341	5	sense	sense	NOUN
ftr-494	341	6	to	to	PART
ftr-494	341	7	impose	impose	VERB
ftr-494	341	8	the	the	DET
ftr-494	341	9	full	full	ADJ
ftr-494	341	10	range	range	NOUN
ftr-494	341	11	of	of	ADP
ftr-494	341	12	civil	civil	ADJ
ftr-494	341	13	penalties	penalty	NOUN
ftr-494	341	14	where	where	SCONJ
ftr-494	341	15	the	the	DET
ftr-494	341	16	amount	amount	NOUN
ftr-494	341	17	of	of	ADP
ftr-494	341	18	such	such	ADJ
ftr-494	341	19	penalties	penalty	NOUN
ftr-494	341	20	is	be	AUX
ftr-494	341	21	in	in	ADP
ftr-494	341	22	excess	excess	NOUN
ftr-494	341	23	of	of	ADP
ftr-494	341	24	the	the	DET
ftr-494	341	25	amount	amount	NOUN
ftr-494	341	26	the	the	DET
ftr-494	341	27	nonfiling	nonfiling	NOUN
ftr-494	341	28	taxpayer	taxpayer	NOUN
ftr-494	341	29	reasonably	reasonably	ADV
ftr-494	341	30	can	can	AUX
ftr-494	341	31	pay	pay	VERB
ftr-494	341	32	in	in	ADP
ftr-494	341	33	light	light	NOUN
ftr-494	341	34	of	of	ADP
ftr-494	341	35	his	his	PRON
ftr-494	341	36	or	or	CCONJ
ftr-494	341	37	her	her	PRON
ftr-494	341	38	economic	economic	ADJ
ftr-494	341	39	circumstances	circumstance	NOUN
ftr-494	341	40	.	.	PUNCT
ftr-494	342	1	obviously	obviously	ADV
ftr-494	342	2	,	,	PUNCT
ftr-494	342	3	an	an	DET
ftr-494	342	4	increase	increase	NOUN
ftr-494	342	5	in	in	ADP
ftr-494	342	6	the	the	DET
ftr-494	342	7	number	number	NOUN
ftr-494	342	8	of	of	ADP
ftr-494	342	9	installment	installment	NOUN
ftr-494	342	10	agreements	agreement	NOUN
ftr-494	342	11	or	or	CCONJ
ftr-494	342	12	offers	offer	NOUN
ftr-494	342	13	-	-	PUNCT
ftr-494	342	14	in	in	ADP
ftr-494	342	15	-	-	PUNCT
ftr-494	342	16	compromise	compromise	NOUN
ftr-494	342	17	due	due	ADJ
ftr-494	342	18	to	to	ADP
ftr-494	342	19	inability	inability	NOUN
ftr-494	342	20	of	of	ADP
ftr-494	342	21	the	the	DET
ftr-494	342	22	nonfiler	nonfiler	NOUN
ftr-494	342	23	to	to	PART
ftr-494	342	24	pay	pay	VERB
ftr-494	342	25	such	such	ADJ
ftr-494	342	26	penalties	penalty	NOUN
ftr-494	342	27	frustrates	frustrate	VERB
ftr-494	342	28	one	one	NUM
ftr-494	342	29	of	of	ADP
ftr-494	342	30	the	the	DET
ftr-494	342	31	primary	primary	ADJ
ftr-494	342	32	purposes	purpose	NOUN
ftr-494	342	33	of	of	ADP
ftr-494	342	34	the	the	DET
ftr-494	342	35	program	program	NOUN
ftr-494	342	36	-	-	PUNCT
ftr-494	342	37	payment	payment	NOUN
ftr-494	342	38	of	of	ADP
ftr-494	342	39	past	past	ADJ
ftr-494	342	40	taxes	taxis	NOUN
ftr-494	342	41	.	.	PUNCT
ftr-494	343	1	but	but	CCONJ
ftr-494	343	2	the	the	DET
ftr-494	343	3	imposition	imposition	NOUN
ftr-494	343	4	of	of	ADP
ftr-494	343	5	penalties	penalty	NOUN
ftr-494	343	6	may	may	AUX
ftr-494	343	7	limit	limit	VERB
ftr-494	343	8	the	the	DET
ftr-494	343	9	effectiveness	effectiveness	NOUN
ftr-494	343	10	of	of	ADP
ftr-494	343	11	the	the	DET
ftr-494	343	12	new	new	ADJ
ftr-494	343	13	policy	policy	NOUN
ftr-494	343	14	in	in	ADP
ftr-494	343	15	getting	get	VERB
ftr-494	343	16	taxpayers	taxpayer	NOUN
ftr-494	343	17	on	on	ADP
ftr-494	343	18	the	the	DET
ftr-494	343	19	rolls	roll	NOUN
ftr-494	343	20	for	for	ADP
ftr-494	343	21	future	future	ADJ
ftr-494	343	22	tax	tax	NOUN
ftr-494	343	23	"	"	PUNCT
ftr-494	343	24	contributions	contribution	NOUN
ftr-494	343	25	.	.	PUNCT
ftr-494	343	26	"	"	PUNCT
ftr-494	344	1	indeed	indeed	ADV
ftr-494	344	2	,	,	PUNCT
ftr-494	344	3	it	it	PRON
ftr-494	344	4	may	may	AUX
ftr-494	344	5	be	be	AUX
ftr-494	344	6	that	that	DET
ftr-494	344	7	fear	fear	NOUN
ftr-494	344	8	of	of	ADP
ftr-494	344	9	civil	civil	ADJ
ftr-494	344	10	penalties	penalty	NOUN
ftr-494	344	11	is	be	AUX
ftr-494	344	12	one	one	NUM
ftr-494	344	13	of	of	ADP
ftr-494	344	14	the	the	DET
ftr-494	344	15	reasons	reason	NOUN
ftr-494	344	16	some	some	DET
ftr-494	344	17	taxpayers	taxpayer	NOUN
ftr-494	344	18	can	can	AUX
ftr-494	344	19	not	not	PART
ftr-494	344	20	come	come	VERB
ftr-494	344	21	out	out	ADP
ftr-494	344	22	of	of	ADP
ftr-494	344	23	the	the	DET
ftr-494	344	24	cold	cold	NOUN
ftr-494	344	25	;	;	PUNCT
ftr-494	344	26	they	they	PRON
ftr-494	344	27	can	can	AUX
ftr-494	344	28	not	not	PART
ftr-494	344	29	afford	afford	VERB
ftr-494	344	30	to	to	PART
ftr-494	344	31	pay	pay	VERB
ftr-494	344	32	.	.	PUNCT
ftr-494	345	1	the	the	DET
ftr-494	345	2	program	program	NOUN
ftr-494	345	3	should	should	AUX
ftr-494	345	4	be	be	AUX
ftr-494	345	5	designed	design	VERB
ftr-494	345	6	to	to	PART
ftr-494	345	7	reach	reach	VERB
ftr-494	345	8	the	the	DET
ftr-494	345	9	primary	primary	ADJ
ftr-494	345	10	objectivevoluntary	objectivevoluntary	ADJ
ftr-494	345	11	compliance	compliance	NOUN
ftr-494	345	12	!	!	PUNCT
ftr-494	346	1	iv	iv	X
ftr-494	346	2	.	.	PUNCT
ftr-494	346	3	enforcement	enforcement	NOUN
ftr-494	346	4	options	option	NOUN
ftr-494	346	5	of	of	ADP
ftr-494	346	6	the	the	DET
ftr-494	346	7	internal	internal	ADJ
ftr-494	346	8	revenue	revenue	NOUN
ftr-494	346	9	service	service	NOUN
ftr-494	346	10	the	the	DET
ftr-494	346	11	reason	reason	NOUN
ftr-494	346	12	behind	behind	ADP
ftr-494	346	13	a	a	DET
ftr-494	346	14	policy	policy	NOUN
ftr-494	346	15	of	of	ADP
ftr-494	346	16	no	no	DET
ftr-494	346	17	absolute	absolute	ADJ
ftr-494	346	18	amnesty	amnesty	NOUN
ftr-494	346	19	from	from	ADP
ftr-494	346	20	criminal	criminal	ADJ
ftr-494	346	21	prosecution	prosecution	NOUN
ftr-494	346	22	for	for	ADP
ftr-494	346	23	nonfilers	nonfiler	NOUN
ftr-494	346	24	arises	arise	VERB
ftr-494	346	25	,	,	PUNCT
ftr-494	346	26	presumably	presumably	ADV
ftr-494	346	27	,	,	PUNCT
ftr-494	346	28	from	from	ADP
ftr-494	346	29	an	an	DET
ftr-494	346	30	internal	internal	ADJ
ftr-494	346	31	debate	debate	NOUN
ftr-494	346	32	between	between	ADP
ftr-494	346	33	44	44	NUM
ftr-494	346	34	.	.	PUNCT
ftr-494	347	1	irs	irs	PROPN
ftr-494	347	2	looking	look	VERB
ftr-494	347	3	to	to	PART
ftr-494	347	4	expand	expand	VERB
ftr-494	347	5	the	the	DET
ftr-494	347	6	non	non	ADJ
ftr-494	347	7	-	-	ADJ
ftr-494	347	8	filer	filer	ADJ
ftr-494	347	9	program	program	NOUN
ftr-494	347	10	to	to	ADP
ftr-494	347	11	employment	employment	NOUN
ftr-494	347	12	and	and	CCONJ
ftr-494	347	13	other	other	ADJ
ftr-494	347	14	taxes	taxis	NOUN
ftr-494	347	15	,	,	PUNCT
ftr-494	347	16	daily	daily	PROPN
ftr-494	347	17	tax	tax	NOUN
ftr-494	347	18	rep	rep	PROPN
ftr-494	347	19	.	.	PROPN
ftr-494	347	20	,	,	PUNCT
ftr-494	347	21	(	(	PUNCT
ftr-494	347	22	bna	bna	PROPN
ftr-494	347	23	)	)	PUNCT
ftr-494	347	24	(	(	PUNCT
ftr-494	347	25	feb	feb	PROPN
ftr-494	347	26	.	.	PROPN
ftr-494	347	27	19	19	NUM
ftr-494	347	28	,	,	PUNCT
ftr-494	347	29	1993	1993	NUM
ftr-494	347	30	)	)	PUNCT
ftr-494	347	31	.	.	PUNCT
ftr-494	348	1	because	because	SCONJ
ftr-494	348	2	some	some	DET
ftr-494	348	3	nonfilers	nonfiler	NOUN
ftr-494	348	4	have	have	AUX
ftr-494	348	5	failed	fail	VERB
ftr-494	348	6	to	to	PART
ftr-494	348	7	file	file	VERB
ftr-494	348	8	other	other	ADJ
ftr-494	348	9	tax	tax	NOUN
ftr-494	348	10	returns	return	NOUN
ftr-494	348	11	,	,	PUNCT
ftr-494	348	12	they	they	PRON
ftr-494	348	13	are	be	AUX
ftr-494	348	14	reluctant	reluctant	ADJ
ftr-494	348	15	to	to	PART
ftr-494	348	16	make	make	VERB
ftr-494	348	17	a	a	DET
ftr-494	348	18	voluntary	voluntary	ADJ
ftr-494	348	19	disclosure	disclosure	NOUN
ftr-494	348	20	about	about	ADP
ftr-494	348	21	their	their	PRON
ftr-494	348	22	failure	failure	NOUN
ftr-494	348	23	to	to	PART
ftr-494	348	24	file	file	VERB
ftr-494	348	25	an	an	DET
ftr-494	348	26	income	income	NOUN
ftr-494	348	27	tax	tax	NOUN
ftr-494	348	28	return	return	NOUN
ftr-494	348	29	.	.	PUNCT
ftr-494	349	1	internal	internal	ADJ
ftr-494	349	2	revenue	revenue	NOUN
ftr-494	349	3	service	service	NOUN
ftr-494	349	4	chief	chief	ADJ
ftr-494	349	5	operations	operation	NOUN
ftr-494	349	6	officer	officer	NOUN
ftr-494	349	7	dave	dave	PROPN
ftr-494	349	8	blattner	blattner	NOUN
ftr-494	349	9	and	and	CCONJ
ftr-494	349	10	internal	internal	ADJ
ftr-494	349	11	revenue	revenue	NOUN
ftr-494	349	12	service	service	NOUN
ftr-494	349	13	compliance	compliance	NOUN
ftr-494	349	14	2000	2000	NUM
ftr-494	349	15	executive	executive	NOUN
ftr-494	349	16	marshall	marshall	PROPN
ftr-494	349	17	washburn	washburn	PROPN
ftr-494	349	18	have	have	AUX
ftr-494	349	19	informally	informally	ADV
ftr-494	349	20	indicated	indicate	VERB
ftr-494	349	21	that	that	SCONJ
ftr-494	349	22	the	the	DET
ftr-494	349	23	service	service	NOUN
ftr-494	349	24	is	be	AUX
ftr-494	349	25	considering	consider	VERB
ftr-494	349	26	expanding	expand	VERB
ftr-494	349	27	its	its	PRON
ftr-494	349	28	nonfiler	nonfiler	NOUN
ftr-494	349	29	program	program	NOUN
ftr-494	349	30	to	to	ADP
ftr-494	349	31	other	other	ADJ
ftr-494	349	32	returns	return	NOUN
ftr-494	349	33	such	such	ADJ
ftr-494	349	34	as	as	ADP
ftr-494	349	35	excise	excise	NOUN
ftr-494	349	36	and	and	CCONJ
ftr-494	349	37	employment	employment	NOUN
ftr-494	349	38	tax	tax	NOUN
ftr-494	349	39	returns	return	NOUN
ftr-494	349	40	.	.	PUNCT
ftr-494	350	1	i	i	PRON
ftr-494	350	2	d.	d.	PROPN
ftr-494	350	3	45	45	NUM
ftr-494	350	4	.	.	PUNCT
ftr-494	351	1	this	this	PRON
ftr-494	351	2	assumes	assume	VERB
ftr-494	351	3	the	the	DET
ftr-494	351	4	government	government	NOUN
ftr-494	351	5	will	will	AUX
ftr-494	351	6	not	not	PART
ftr-494	351	7	increase	increase	VERB
ftr-494	351	8	expenditures	expenditure	NOUN
ftr-494	351	9	as	as	SCONJ
ftr-494	351	10	new	new	ADJ
ftr-494	351	11	revenues	revenue	NOUN
ftr-494	351	12	are	be	AUX
ftr-494	351	13	generated	generate	VERB
ftr-494	351	14	.	.	PUNCT
ftr-494	352	1	[	[	X
ftr-494	352	2	vol	vol	NOUN
ftr-494	352	3	.	.	PUNCT
ftr-494	352	4	1:5	1:5	NUM
ftr-494	352	5	tax	tax	NOUN
ftr-494	352	6	anuzesty	anuzesty	NOUN
ftr-494	352	7	:	:	PUNCT
ftr-494	352	8	an	an	DET
ftr-494	352	9	old	old	ADJ
ftr-494	352	10	debate	debate	VERB
ftr-494	352	11	different	different	ADJ
ftr-494	352	12	elements	element	NOUN
ftr-494	352	13	of	of	ADP
ftr-494	352	14	the	the	DET
ftr-494	352	15	service	service	NOUN
ftr-494	352	16	.	.	PUNCT
ftr-494	353	1	one	one	NUM
ftr-494	353	2	group	group	NOUN
ftr-494	353	3	,	,	PUNCT
ftr-494	353	4	composed	compose	VERB
ftr-494	353	5	of	of	ADP
ftr-494	353	6	computer	computer	NOUN
ftr-494	353	7	-	-	PUNCT
ftr-494	353	8	oriented	orient	VERB
ftr-494	353	9	managers	manager	NOUN
ftr-494	353	10	,	,	PUNCT
ftr-494	353	11	recognizes	recognize	VERB
ftr-494	353	12	that	that	SCONJ
ftr-494	353	13	fear	fear	NOUN
ftr-494	353	14	of	of	ADP
ftr-494	353	15	prosecution	prosecution	NOUN
ftr-494	353	16	and/or	and/or	CCONJ
ftr-494	353	17	civil	civil	ADJ
ftr-494	353	18	audits	audits	NOUN
ftr-494	353	19	as	as	ADP
ftr-494	353	20	the	the	DET
ftr-494	353	21	principal	principal	ADJ
ftr-494	353	22	mechanism	mechanism	NOUN
ftr-494	353	23	for	for	ADP
ftr-494	353	24	voluntary	voluntary	ADJ
ftr-494	353	25	tax	tax	NOUN
ftr-494	353	26	compliance	compliance	NOUN
ftr-494	353	27	is	be	AUX
ftr-494	353	28	no	no	ADV
ftr-494	353	29	longer	long	ADV
ftr-494	353	30	sufficient	sufficient	ADJ
ftr-494	353	31	if	if	SCONJ
ftr-494	353	32	the	the	DET
ftr-494	353	33	service	service	NOUN
ftr-494	353	34	is	be	AUX
ftr-494	353	35	successfully	successfully	ADV
ftr-494	353	36	to	to	PART
ftr-494	353	37	meet	meet	VERB
ftr-494	353	38	its	its	PRON
ftr-494	353	39	onerous	onerous	ADJ
ftr-494	353	40	administrative	administrative	ADJ
ftr-494	353	41	responsibilities	responsibility	NOUN
ftr-494	353	42	into	into	ADP
ftr-494	353	43	the	the	DET
ftr-494	353	44	next	next	ADJ
ftr-494	353	45	century	century	NOUN
ftr-494	353	46	.	.	PUNCT
ftr-494	354	1	the	the	DET
ftr-494	354	2	other	other	ADJ
ftr-494	354	3	group	group	NOUN
ftr-494	354	4	believes	believe	VERB
ftr-494	354	5	,	,	PUNCT
ftr-494	354	6	based	base	VERB
ftr-494	354	7	largely	largely	ADV
ftr-494	354	8	on	on	ADP
ftr-494	354	9	past	past	ADJ
ftr-494	354	10	practices	practice	NOUN
ftr-494	354	11	,	,	PUNCT
ftr-494	354	12	that	that	SCONJ
ftr-494	354	13	the	the	DET
ftr-494	354	14	primary	primary	ADJ
ftr-494	354	15	method	method	NOUN
ftr-494	354	16	of	of	ADP
ftr-494	354	17	maintaining	maintain	VERB
ftr-494	354	18	or	or	CCONJ
ftr-494	354	19	increasing	increase	VERB
ftr-494	354	20	tax	tax	NOUN
ftr-494	354	21	compliance	compliance	NOUN
ftr-494	354	22	is	be	AUX
ftr-494	354	23	through	through	ADP
ftr-494	354	24	increased	increase	VERB
ftr-494	354	25	audits	audits	NOUN
ftr-494	354	26	and	and	CCONJ
ftr-494	354	27	criminal	criminal	ADJ
ftr-494	354	28	enforcement	enforcement	NOUN
ftr-494	354	29	.	.	PUNCT
ftr-494	355	1	according	accord	VERB
ftr-494	355	2	to	to	ADP
ftr-494	355	3	acting	act	VERB
ftr-494	355	4	internal	internal	ADJ
ftr-494	355	5	revenue	revenue	NOUN
ftr-494	355	6	service	service	PROPN
ftr-494	355	7	commissioner	commissioner	PROPN
ftr-494	355	8	dolan	dolan	PROPN
ftr-494	355	9	,	,	PUNCT
ftr-494	355	10	data	datum	NOUN
ftr-494	355	11	indicates	indicate	VERB
ftr-494	355	12	that	that	SCONJ
ftr-494	355	13	the	the	DET
ftr-494	355	14	degree	degree	NOUN
ftr-494	355	15	of	of	ADP
ftr-494	355	16	compliance	compliance	NOUN
ftr-494	355	17	is	be	AUX
ftr-494	355	18	relatively	relatively	ADV
ftr-494	355	19	stable.47	stable.47	NOUN
ftr-494	355	20	this	this	PRON
ftr-494	355	21	begs	beg	VERB
ftr-494	355	22	the	the	DET
ftr-494	355	23	question	question	NOUN
ftr-494	355	24	as	as	ADP
ftr-494	355	25	to	to	ADP
ftr-494	355	26	whether	whether	SCONJ
ftr-494	355	27	new	new	ADJ
ftr-494	355	28	approaches	approach	NOUN
ftr-494	355	29	,	,	PUNCT
ftr-494	355	30	such	such	ADJ
ftr-494	355	31	as	as	ADP
ftr-494	355	32	the	the	DET
ftr-494	355	33	nonfiler	nonfiler	NOUN
ftr-494	355	34	program	program	NOUN
ftr-494	355	35	,	,	PUNCT
ftr-494	355	36	should	should	AUX
ftr-494	355	37	be	be	AUX
ftr-494	355	38	tried	try	VERB
ftr-494	355	39	and	and	CCONJ
ftr-494	355	40	expanded	expand	VERB
ftr-494	355	41	.	.	PUNCT
ftr-494	356	1	one	one	NUM
ftr-494	356	2	senses	sense	NOUN
ftr-494	356	3	that	that	PRON
ftr-494	356	4	behind	behind	ADP
ftr-494	356	5	the	the	DET
ftr-494	356	6	service	service	NOUN
ftr-494	356	7	's	's	PART
ftr-494	356	8	new	new	ADJ
ftr-494	356	9	nonfiler	nonfiler	NOUN
ftr-494	356	10	program	program	NOUN
ftr-494	356	11	and	and	CCONJ
ftr-494	356	12	its	its	PRON
ftr-494	356	13	recently	recently	ADV
ftr-494	356	14	adopted	adopt	VERB
ftr-494	356	15	administrative	administrative	ADJ
ftr-494	356	16	approach	approach	NOUN
ftr-494	356	17	known	know	VERB
ftr-494	356	18	as	as	ADP
ftr-494	356	19	compliance	compliance	NOUN
ftr-494	356	20	2000,4	2000,4	NUM
ftr-494	356	21	46	46	NUM
ftr-494	356	22	.	.	PUNCT
ftr-494	357	1	see	see	VERB
ftr-494	357	2	jeffrey	jeffrey	PROPN
ftr-494	357	3	a.	a.	PROPN
ftr-494	357	4	dubin	dubin	PROPN
ftr-494	357	5	,	,	PUNCT
ftr-494	357	6	et	et	PROPN
ftr-494	357	7	al	al	PROPN
ftr-494	357	8	.	.	PROPN
ftr-494	357	9	,	,	PUNCT
ftr-494	357	10	penny	penny	NOUN
ftr-494	357	11	-	-	PUNCT
ftr-494	357	12	wise	wise	ADJ
ftr-494	357	13	and	and	CCONJ
ftr-494	357	14	pound	pound	NOUN
ftr-494	357	15	-	-	PUNCT
ftr-494	357	16	foolish	foolish	ADJ
ftr-494	357	17	:	:	PUNCT
ftr-494	357	18	new	new	ADJ
ftr-494	357	19	estimates	estimate	NOUN
ftr-494	357	20	of	of	ADP
ftr-494	357	21	the	the	DET
ftr-494	357	22	impact	impact	NOUN
ftr-494	357	23	of	of	ADP
ftr-494	357	24	audits	audits	NOUN
ftr-494	357	25	on	on	ADP
ftr-494	357	26	revenue	revenue	NOUN
ftr-494	357	27	,	,	PUNCT
ftr-494	357	28	35	35	NUM
ftr-494	357	29	tax	tax	NOUN
ftr-494	357	30	notes	note	NOUN
ftr-494	357	31	787	787	NUM
ftr-494	357	32	(	(	PUNCT
ftr-494	357	33	may	may	PROPN
ftr-494	357	34	25	25	NUM
ftr-494	357	35	,	,	PUNCT
ftr-494	357	36	1987	1987	NUM
ftr-494	357	37	)	)	PUNCT
ftr-494	357	38	.	.	PUNCT
ftr-494	358	1	graetz	graetz	PROPN
ftr-494	358	2	is	be	AUX
ftr-494	358	3	also	also	ADV
ftr-494	358	4	of	of	ADP
ftr-494	358	5	the	the	DET
ftr-494	358	6	view	view	NOUN
ftr-494	358	7	that	that	SCONJ
ftr-494	358	8	audits	audits	NOUN
ftr-494	358	9	are	be	AUX
ftr-494	358	10	a	a	DET
ftr-494	358	11	principal	principal	ADJ
ftr-494	358	12	force	force	NOUN
ftr-494	358	13	for	for	ADP
ftr-494	358	14	deterrence	deterrence	NOUN
ftr-494	358	15	and	and	CCONJ
ftr-494	358	16	should	should	AUX
ftr-494	358	17	be	be	AUX
ftr-494	358	18	restored	restore	VERB
ftr-494	358	19	to	to	ADP
ftr-494	358	20	the	the	DET
ftr-494	358	21	central	central	ADJ
ftr-494	358	22	place	place	NOUN
ftr-494	358	23	of	of	ADP
ftr-494	358	24	enforcement	enforcement	NOUN
ftr-494	358	25	.	.	PUNCT
ftr-494	359	1	see	see	VERB
ftr-494	359	2	j.	j.	PROPN
ftr-494	359	3	andrew	andrew	PROPN
ftr-494	359	4	hoerner	hoerner	PROPN
ftr-494	359	5	,	,	PUNCT
ftr-494	359	6	think	think	VERB
ftr-494	359	7	incremental	incremental	ADJ
ftr-494	359	8	tax	tax	NOUN
ftr-494	359	9	changes	change	NOUN
ftr-494	359	10	,	,	PUNCT
ftr-494	359	11	graetz	graetz	PROPN
ftr-494	359	12	tells	tell	VERB
ftr-494	359	13	compliance	compliance	NOUN
ftr-494	359	14	conference	conference	NOUN
ftr-494	359	15	,	,	PUNCT
ftr-494	359	16	49	49	NUM
ftr-494	359	17	tax	tax	NOUN
ftr-494	359	18	notes	note	NOUN
ftr-494	359	19	1271	1271	NUM
ftr-494	359	20	,	,	PUNCT
ftr-494	359	21	1272	1272	NUM
ftr-494	359	22	(	(	PUNCT
ftr-494	359	23	dec	dec	PROPN
ftr-494	359	24	.	.	PROPN
ftr-494	359	25	17	17	NUM
ftr-494	359	26	,	,	PUNCT
ftr-494	359	27	1990	1990	NUM
ftr-494	359	28	)	)	PUNCT
ftr-494	359	29	.	.	PUNCT
ftr-494	360	1	47	47	NUM
ftr-494	360	2	.	.	PUNCT
ftr-494	361	1	nagle	nagle	PROPN
ftr-494	361	2	,	,	PUNCT
ftr-494	361	3	supra	supra	PROPN
ftr-494	361	4	note	note	PROPN
ftr-494	361	5	19	19	NUM
ftr-494	361	6	,	,	PUNCT
ftr-494	361	7	at	at	ADP
ftr-494	361	8	834	834	NUM
ftr-494	361	9	.	.	PUNCT
ftr-494	361	10	48	48	NUM
ftr-494	361	11	.	.	PUNCT
ftr-494	362	1	the	the	DET
ftr-494	362	2	internal	internal	ADJ
ftr-494	362	3	revenue	revenue	NOUN
ftr-494	362	4	service	service	NOUN
ftr-494	362	5	,	,	PUNCT
ftr-494	362	6	through	through	ADP
ftr-494	362	7	the	the	DET
ftr-494	362	8	leadership	leadership	NOUN
ftr-494	362	9	of	of	ADP
ftr-494	362	10	,	,	PUNCT
ftr-494	362	11	among	among	ADP
ftr-494	362	12	others	other	NOUN
ftr-494	362	13	,	,	PUNCT
ftr-494	362	14	former	former	ADJ
ftr-494	362	15	commissioner	commissioner	NOUN
ftr-494	362	16	shirley	shirley	PROPN
ftr-494	362	17	peterson	peterson	PROPN
ftr-494	362	18	and	and	CCONJ
ftr-494	362	19	former	former	ADJ
ftr-494	362	20	assistant	assistant	NOUN
ftr-494	362	21	to	to	ADP
ftr-494	362	22	the	the	DET
ftr-494	362	23	secretary	secretary	PROPN
ftr-494	362	24	of	of	ADP
ftr-494	362	25	the	the	DET
ftr-494	362	26	treasury	treasury	PROPN
ftr-494	362	27	for	for	ADP
ftr-494	362	28	tax	tax	NOUN
ftr-494	362	29	policy	policy	NOUN
ftr-494	362	30	fred	fred	PROPN
ftr-494	362	31	t.	t.	PROPN
ftr-494	362	32	goldberg	goldberg	PROPN
ftr-494	362	33	,	,	PUNCT
ftr-494	362	34	adopted	adopt	VERB
ftr-494	362	35	a	a	DET
ftr-494	362	36	new	new	ADJ
ftr-494	362	37	approach	approach	NOUN
ftr-494	362	38	with	with	ADP
ftr-494	362	39	respect	respect	NOUN
ftr-494	362	40	to	to	ADP
ftr-494	362	41	administration	administration	NOUN
ftr-494	362	42	of	of	ADP
ftr-494	362	43	the	the	DET
ftr-494	362	44	tax	tax	NOUN
ftr-494	362	45	laws	law	NOUN
ftr-494	362	46	under	under	ADP
ftr-494	362	47	the	the	DET
ftr-494	362	48	policy	policy	NOUN
ftr-494	362	49	known	know	VERB
ftr-494	362	50	as	as	ADP
ftr-494	362	51	compliance	compliance	NOUN
ftr-494	362	52	2000	2000	NUM
ftr-494	362	53	.	.	PUNCT
ftr-494	363	1	[	[	X
ftr-494	363	2	see	see	VERB
ftr-494	363	3	testimony	testimony	NOUN
ftr-494	363	4	before	before	ADP
ftr-494	363	5	the	the	DET
ftr-494	363	6	subcomm	subcomm	NOUN
ftr-494	363	7	.	.	PUNCT
ftr-494	364	1	on	on	ADP
ftr-494	364	2	treasury	treasury	PROPN
ftr-494	364	3	,	,	PUNCT
ftr-494	364	4	postal	postal	ADJ
ftr-494	364	5	service	service	NOUN
ftr-494	364	6	and	and	CCONJ
ftr-494	364	7	general	general	ADJ
ftr-494	364	8	government	government	NOUN
ftr-494	364	9	of	of	ADP
ftr-494	364	10	the	the	DET
ftr-494	364	11	house	house	NOUN
ftr-494	364	12	comm	comm	NOUN
ftr-494	364	13	.	.	PUNCT
ftr-494	365	1	on	on	ADP
ftr-494	365	2	appropriations	appropriation	NOUN
ftr-494	365	3	,	,	PUNCT
ftr-494	365	4	103d	103d	NUM
ftr-494	365	5	cong	cong	NOUN
ftr-494	365	6	.	.	PROPN
ftr-494	365	7	,	,	PUNCT
ftr-494	365	8	ist	ist	NOUN
ftr-494	365	9	sess	sess	NOUN
ftr-494	365	10	.	.	PUNCT
ftr-494	366	1	(	(	PUNCT
ftr-494	366	2	1993	1993	NUM
ftr-494	366	3	)	)	PUNCT
ftr-494	366	4	(	(	PUNCT
ftr-494	366	5	testimony	testimony	NOUN
ftr-494	366	6	of	of	ADP
ftr-494	366	7	michael	michael	PROPN
ftr-494	366	8	p.	p.	PROPN
ftr-494	366	9	dolan	dolan	PROPN
ftr-494	366	10	)	)	PUNCT
ftr-494	366	11	.	.	PUNCT
ftr-494	367	1	]	]	PUNCT
ftr-494	368	1	the	the	DET
ftr-494	368	2	focus	focus	NOUN
ftr-494	368	3	of	of	ADP
ftr-494	368	4	this	this	DET
ftr-494	368	5	program	program	NOUN
ftr-494	368	6	is	be	AUX
ftr-494	368	7	to	to	PART
ftr-494	368	8	increase	increase	VERB
ftr-494	368	9	voluntary	voluntary	ADJ
ftr-494	368	10	compliance	compliance	NOUN
ftr-494	368	11	,	,	PUNCT
ftr-494	368	12	reduce	reduce	VERB
ftr-494	368	13	taxpayer	taxpayer	NOUN
ftr-494	368	14	burdens	burden	NOUN
ftr-494	368	15	,	,	PUNCT
ftr-494	368	16	and	and	CCONJ
ftr-494	368	17	improve	improve	VERB
ftr-494	368	18	productivity	productivity	NOUN
ftr-494	368	19	and	and	CCONJ
ftr-494	368	20	customer	customer	NOUN
ftr-494	368	21	service	service	NOUN
ftr-494	368	22	.	.	PUNCT
ftr-494	369	1	a	a	DET
ftr-494	369	2	main	main	ADJ
ftr-494	369	3	feature	feature	NOUN
ftr-494	369	4	of	of	ADP
ftr-494	369	5	this	this	DET
ftr-494	369	6	program	program	NOUN
ftr-494	369	7	is	be	AUX
ftr-494	369	8	to	to	PART
ftr-494	369	9	treat	treat	VERB
ftr-494	369	10	the	the	DET
ftr-494	369	11	taxpayer	taxpayer	NOUN
ftr-494	369	12	as	as	ADP
ftr-494	369	13	a	a	DET
ftr-494	369	14	customer	customer	NOUN
ftr-494	369	15	or	or	CCONJ
ftr-494	369	16	client	client	NOUN
ftr-494	369	17	of	of	ADP
ftr-494	369	18	the	the	DET
ftr-494	369	19	internal	internal	ADJ
ftr-494	369	20	revenue	revenue	NOUN
ftr-494	369	21	service	service	NOUN
ftr-494	369	22	.	.	PUNCT
ftr-494	370	1	regional	regional	PROPN
ftr-494	370	2	commissioner	commissioner	PROPN
ftr-494	370	3	leon	leon	PROPN
ftr-494	370	4	moore	moore	PROPN
ftr-494	370	5	,	,	PUNCT
ftr-494	370	6	in	in	ADP
ftr-494	370	7	discussing	discuss	VERB
ftr-494	370	8	elements	element	NOUN
ftr-494	370	9	of	of	ADP
ftr-494	370	10	the	the	DET
ftr-494	370	11	recently	recently	ADV
ftr-494	370	12	announced	announce	VERB
ftr-494	370	13	nonfiling	nonfiling	NOUN
ftr-494	370	14	program	program	NOUN
ftr-494	370	15	of	of	ADP
ftr-494	370	16	the	the	DET
ftr-494	370	17	internal	internal	ADJ
ftr-494	370	18	revenue	revenue	NOUN
ftr-494	370	19	service	service	NOUN
ftr-494	370	20	,	,	PUNCT
ftr-494	370	21	stated	state	VERB
ftr-494	370	22	this	this	DET
ftr-494	370	23	change	change	NOUN
ftr-494	370	24	in	in	ADP
ftr-494	370	25	policy	policy	NOUN
ftr-494	370	26	was	be	AUX
ftr-494	370	27	part	part	NOUN
ftr-494	370	28	of	of	ADP
ftr-494	370	29	a	a	DET
ftr-494	370	30	new	new	ADJ
ftr-494	370	31	policy	policy	NOUN
ftr-494	370	32	to	to	PART
ftr-494	370	33	make	make	VERB
ftr-494	370	34	the	the	DET
ftr-494	370	35	internal	internal	ADJ
ftr-494	370	36	revenue	revenue	NOUN
ftr-494	370	37	service	service	NOUN
ftr-494	370	38	more	more	ADJ
ftr-494	370	39	"	"	PUNCT
ftr-494	370	40	user	user	NOUN
ftr-494	370	41	-	-	PUNCT
ftr-494	370	42	friendly	friendly	ADJ
ftr-494	370	43	.	.	PUNCT
ftr-494	370	44	"	"	PUNCT
ftr-494	371	1	[	[	X
ftr-494	371	2	internal	internal	ADJ
ftr-494	371	3	revenue	revenue	NOUN
ftr-494	371	4	service	service	PROPN
ftr-494	371	5	regional	regional	PROPN
ftr-494	371	6	commissioner	commissioner	PROPN
ftr-494	371	7	leon	leon	PROPN
ftr-494	371	8	moore	moore	PROPN
ftr-494	371	9	,	,	PUNCT
ftr-494	371	10	address	address	NOUN
ftr-494	371	11	at	at	ADP
ftr-494	371	12	the	the	DET
ftr-494	371	13	central	central	ADJ
ftr-494	371	14	region	region	NOUN
ftr-494	371	15	internal	internal	PROPN
ftr-494	371	16	revenue	revenue	NOUN
ftr-494	371	17	service	service	NOUN
ftr-494	371	18	and	and	CCONJ
ftr-494	371	19	bar	bar	NOUN
ftr-494	371	20	association	association	NOUN
ftr-494	371	21	liaison	liaison	NOUN
ftr-494	371	22	meeting	meeting	NOUN
ftr-494	371	23	(	(	PUNCT
ftr-494	371	24	nov	nov	PROPN
ftr-494	371	25	.	.	PROPN
ftr-494	371	26	13	13	NUM
ftr-494	371	27	,	,	PUNCT
ftr-494	371	28	1992	1992	NUM
ftr-494	371	29	)	)	PUNCT
ftr-494	371	30	;	;	PUNCT
ftr-494	371	31	see	see	VERB
ftr-494	371	32	also	also	ADV
ftr-494	371	33	,	,	PUNCT
ftr-494	371	34	internal	internal	ADJ
ftr-494	371	35	revenue	revenue	NOUN
ftr-494	371	36	service	service	NOUN
ftr-494	371	37	regional	regional	ADJ
ftr-494	371	38	counsel	counsel	PROPN
ftr-494	371	39	clarence	clarence	PROPN
ftr-494	371	40	e.	e.	PROPN
ftr-494	371	41	barnes	barnes	PROPN
ftr-494	371	42	,	,	PUNCT
ftr-494	371	43	jr	jr	PROPN
ftr-494	371	44	..	..	PROPN
ftr-494	371	45	address	address	NOUN
ftr-494	371	46	at	at	ADP
ftr-494	371	47	the	the	DET
ftr-494	371	48	central	central	ADJ
ftr-494	371	49	region	region	NOUN
ftr-494	371	50	internal	internal	PROPN
ftr-494	371	51	revenue	revenue	NOUN
ftr-494	371	52	service	service	NOUN
ftr-494	371	53	and	and	CCONJ
ftr-494	371	54	bar	bar	NOUN
ftr-494	371	55	association	association	NOUN
ftr-494	371	56	liaison	liaison	NOUN
ftr-494	371	57	meeting	meeting	NOUN
ftr-494	371	58	(	(	PUNCT
ftr-494	371	59	nov	nov	PROPN
ftr-494	371	60	.	.	PROPN
ftr-494	371	61	13	13	NUM
ftr-494	371	62	,	,	PUNCT
ftr-494	371	63	1992	1992	NUM
ftr-494	371	64	)	)	PUNCT
ftr-494	371	65	(	(	PUNCT
ftr-494	371	66	expressing	express	VERB
ftr-494	371	67	similar	similar	ADJ
ftr-494	371	68	concerns	concern	NOUN
ftr-494	371	69	that	that	SCONJ
ftr-494	371	70	compliance	compliance	NOUN
ftr-494	371	71	achieved	achieve	VERB
ftr-494	371	72	solely	solely	ADV
ftr-494	371	73	through	through	ADP
ftr-494	371	74	fear	fear	NOUN
ftr-494	371	75	was	be	AUX
ftr-494	371	76	becoming	become	VERB
ftr-494	371	77	outdated	outdated	ADJ
ftr-494	371	78	)	)	PUNCT
ftr-494	371	79	.	.	PUNCT
ftr-494	372	1	see	see	VERB
ftr-494	372	2	kent	kent	PROPN
ftr-494	372	3	w.	w.	PROPN
ftr-494	372	4	smith	smith	PROPN
ftr-494	372	5	&	&	CCONJ
ftr-494	372	6	loretta	loretta	PROPN
ftr-494	372	7	j.	j.	PROPN
ftr-494	372	8	stalans	stalans	PROPN
ftr-494	372	9	,	,	PUNCT
ftr-494	372	10	encouraging	encourage	VERB
ftr-494	372	11	tax	tax	NOUN
ftr-494	372	12	compliance	compliance	NOUN
ftr-494	372	13	with	with	ADP
ftr-494	372	14	positive	positive	ADJ
ftr-494	372	15	incentives	incentive	NOUN
ftr-494	372	16	:	:	PUNCT
ftr-494	372	17	a	a	DET
ftr-494	372	18	conceptual	conceptual	ADJ
ftr-494	372	19	framework	framework	NOUN
ftr-494	372	20	and	and	CCONJ
ftr-494	372	21	research	research	NOUN
ftr-494	372	22	directions	direction	NOUN
ftr-494	372	23	,	,	PUNCT
ftr-494	372	24	13	13	NUM
ftr-494	372	25	law	law	NOUN
ftr-494	372	26	&	&	CCONJ
ftr-494	372	27	pol'y	pol'y	NOUN
ftr-494	372	28	35	35	NUM
ftr-494	372	29	(	(	PUNCT
ftr-494	372	30	1991	1991	NUM
ftr-494	372	31	)	)	PUNCT
ftr-494	372	32	(	(	PUNCT
ftr-494	372	33	suggesting	suggest	VERB
ftr-494	372	34	that	that	SCONJ
ftr-494	372	35	positive	positive	ADJ
ftr-494	372	36	incentives	incentive	NOUN
ftr-494	372	37	,	,	PUNCT
ftr-494	372	38	rather	rather	ADV
ftr-494	372	39	than	than	ADP
ftr-494	372	40	threats	threat	NOUN
ftr-494	372	41	,	,	PUNCT
ftr-494	372	42	punishment	punishment	NOUN
ftr-494	372	43	and	and	CCONJ
ftr-494	372	44	incapacitation	incapacitation	NOUN
ftr-494	372	45	,	,	PUNCT
ftr-494	372	46	can	can	AUX
ftr-494	372	47	increase	increase	VERB
ftr-494	372	48	compliance	compliance	NOUN
ftr-494	372	49	with	with	ADP
ftr-494	372	50	the	the	DET
ftr-494	372	51	tax	tax	NOUN
ftr-494	372	52	laws	law	NOUN
ftr-494	372	53	and	and	CCONJ
ftr-494	372	54	that	that	SCONJ
ftr-494	372	55	additional	additional	ADJ
ftr-494	372	56	research	research	NOUN
ftr-494	372	57	is	be	AUX
ftr-494	372	58	needed	need	VERB
ftr-494	372	59	on	on	ADP
ftr-494	372	60	this	this	DET
ftr-494	372	61	approach	approach	NOUN
ftr-494	372	62	)	)	PUNCT
ftr-494	372	63	.	.	PUNCT
ftr-494	373	1	the	the	DET
ftr-494	373	2	smith	smith	PROPN
ftr-494	373	3	and	and	CCONJ
ftr-494	373	4	stalans	stalans	PROPN
ftr-494	373	5	article	article	NOUN
ftr-494	373	6	includes	include	VERB
ftr-494	373	7	an	an	DET
ftr-494	373	8	excellent	excellent	ADJ
ftr-494	373	9	bibliography	bibliography	NOUN
ftr-494	373	10	.	.	PUNCT
ftr-494	374	1	i	i	PRON
ftr-494	374	2	d.	d.	PROPN
ftr-494	374	3	at	at	ADP
ftr-494	374	4	50	50	NUM
ftr-494	374	5	-	-	SYM
ftr-494	374	6	53	53	NUM
ftr-494	374	7	.	.	PUNCT
ftr-494	374	8	)	)	PUNCT
ftr-494	375	1	the	the	DET
ftr-494	375	2	taxpayer	taxpayer	NOUN
ftr-494	375	3	is	be	AUX
ftr-494	375	4	now	now	ADV
ftr-494	375	5	recognized	recognize	VERB
ftr-494	375	6	as	as	ADP
ftr-494	375	7	an	an	DET
ftr-494	375	8	important	important	ADJ
ftr-494	375	9	resource	resource	NOUN
ftr-494	375	10	who	who	PRON
ftr-494	375	11	should	should	AUX
ftr-494	375	12	not	not	PART
ftr-494	375	13	live	live	VERB
ftr-494	375	14	in	in	ADP
ftr-494	375	15	fear	fear	NOUN
ftr-494	375	16	and	and	CCONJ
ftr-494	375	17	suspicion	suspicion	NOUN
ftr-494	375	18	of	of	ADP
ftr-494	375	19	the	the	DET
ftr-494	375	20	internal	internal	ADJ
ftr-494	375	21	revenue	revenue	NOUN
ftr-494	375	22	service	service	NOUN
ftr-494	375	23	,	,	PUNCT
ftr-494	375	24	but	but	CCONJ
ftr-494	375	25	rather	rather	ADV
ftr-494	375	26	should	should	AUX
ftr-494	375	27	look	look	VERB
ftr-494	375	28	to	to	ADP
ftr-494	375	29	the	the	DET
ftr-494	375	30	internal	internal	ADJ
ftr-494	375	31	revenue	revenue	NOUN
ftr-494	375	32	service	service	NOUN
ftr-494	375	33	for	for	ADP
ftr-494	375	34	competent	competent	ADJ
ftr-494	375	35	and	and	CCONJ
ftr-494	375	36	caring	caring	ADJ
ftr-494	375	37	assistance	assistance	NOUN
ftr-494	375	38	in	in	ADP
ftr-494	375	39	meeting	meet	VERB
ftr-494	375	40	the	the	DET
ftr-494	375	41	complex	complex	ADJ
ftr-494	375	42	responsibilities	responsibility	NOUN
ftr-494	375	43	created	create	VERB
ftr-494	375	44	by	by	ADP
ftr-494	375	45	the	the	DET
ftr-494	375	46	existing	exist	VERB
ftr-494	375	47	tax	tax	NOUN
ftr-494	375	48	system	system	NOUN
ftr-494	375	49	.	.	PUNCT
ftr-494	376	1	see	see	VERB
ftr-494	376	2	irs	irs	PROPN
ftr-494	376	3	expects	expect	VERB
ftr-494	376	4	continued	continue	VERB
ftr-494	376	5	oversight	oversight	NOUN
ftr-494	376	6	by	by	ADP
ftr-494	376	7	appropriations	appropriation	NOUN
ftr-494	376	8	subcommittee	subcommittee	NOUN
ftr-494	376	9	,	,	PUNCT
ftr-494	376	10	daily	daily	PROPN
ftr-494	376	11	tax	tax	NOUN
ftr-494	376	12	rep	rep	PROPN
ftr-494	376	13	.	.	PROPN
ftr-494	376	14	,	,	PUNCT
ftr-494	376	15	(	(	PUNCT
ftr-494	376	16	bna	bna	PROPN
ftr-494	376	17	)	)	PUNCT
ftr-494	376	18	g-1	g-1	PROPN
ftr-494	376	19	,	,	PUNCT
ftr-494	376	20	g-2	g-2	X
ftr-494	376	21	(	(	PUNCT
ftr-494	376	22	feb	feb	PROPN
ftr-494	376	23	.	.	PROPN
ftr-494	376	24	9	9	NUM
ftr-494	376	25	,	,	PUNCT
ftr-494	376	26	1993	1993	NUM
ftr-494	376	27	)	)	PUNCT
ftr-494	376	28	.	.	PUNCT
ftr-494	377	1	acting	act	VERB
ftr-494	377	2	commissioner	commissioner	NOUN
ftr-494	377	3	dolan	dolan	PROPN
ftr-494	377	4	stated	state	VERB
ftr-494	377	5	that	that	SCONJ
ftr-494	377	6	the	the	DET
ftr-494	377	7	"	"	PUNCT
ftr-494	377	8	irs	irs	PROPN
ftr-494	377	9	is	be	AUX
ftr-494	377	10	using	use	VERB
ftr-494	377	11	a	a	DET
ftr-494	377	12	more	more	ADV
ftr-494	377	13	'	'	PUNCT
ftr-494	377	14	differentiated	differentiated	ADJ
ftr-494	377	15	'	'	PUNCT
ftr-494	377	16	approach	approach	NOUN
ftr-494	377	17	to	to	ADP
ftr-494	377	18	the	the	DET
ftr-494	377	19	taxpayer	taxpayer	NOUN
ftr-494	377	20	community	community	NOUN
ftr-494	377	21	.	.	PUNCT
ftr-494	377	22	"	"	PUNCT
ftr-494	378	1	he	he	PRON
ftr-494	378	2	explained	explain	VERB
ftr-494	378	3	that	that	SCONJ
ftr-494	378	4	taxpayers	taxpayer	NOUN
ftr-494	378	5	are	be	AUX
ftr-494	378	6	broken	break	VERB
ftr-494	378	7	down	down	ADP
ftr-494	378	8	into	into	ADP
ftr-494	378	9	three	three	NUM
ftr-494	378	10	groups	group	NOUN
ftr-494	378	11	:	:	PUNCT
ftr-494	378	12	(	(	PUNCT
ftr-494	378	13	1	1	X
ftr-494	378	14	)	)	PUNCT
ftr-494	378	15	those	those	PRON
ftr-494	378	16	in	in	ADP
ftr-494	378	17	compliance	compliance	NOUN
ftr-494	378	18	;	;	PUNCT
ftr-494	378	19	(	(	PUNCT
ftr-494	378	20	2	2	X
ftr-494	378	21	)	)	PUNCT
ftr-494	378	22	those	those	PRON
ftr-494	378	23	who	who	PRON
ftr-494	378	24	want	want	VERB
ftr-494	378	25	to	to	PART
ftr-494	378	26	be	be	AUX
ftr-494	378	27	19931	19931	NUM
ftr-494	378	28	florida	florida	PROPN
ftr-494	378	29	tax	tax	NOUN
ftr-494	378	30	review	review	NOUN
ftr-494	378	31	there	there	PRON
ftr-494	378	32	are	be	VERB
ftr-494	378	33	many	many	ADJ
ftr-494	378	34	careerist	careerist	ADJ
ftr-494	378	35	members	member	NOUN
ftr-494	378	36	within	within	ADP
ftr-494	378	37	the	the	DET
ftr-494	378	38	service	service	NOUN
ftr-494	378	39	who	who	PRON
ftr-494	378	40	are	be	AUX
ftr-494	378	41	willing	willing	ADJ
ftr-494	378	42	,	,	PUNCT
ftr-494	378	43	with	with	ADP
ftr-494	378	44	certain	certain	ADJ
ftr-494	378	45	restrictions	restriction	NOUN
ftr-494	378	46	,	,	PUNCT
ftr-494	378	47	to	to	PART
ftr-494	378	48	innovate	innovate	VERB
ftr-494	378	49	and	and	CCONJ
ftr-494	378	50	accept	accept	VERB
ftr-494	378	51	responsibility	responsibility	NOUN
ftr-494	378	52	for	for	ADP
ftr-494	378	53	the	the	DET
ftr-494	378	54	possibility	possibility	NOUN
ftr-494	378	55	that	that	SCONJ
ftr-494	378	56	such	such	ADJ
ftr-494	378	57	new	new	ADJ
ftr-494	378	58	programs	program	NOUN
ftr-494	378	59	might	might	AUX
ftr-494	378	60	not	not	PART
ftr-494	378	61	succeed	succeed	VERB
ftr-494	378	62	.	.	PUNCT
ftr-494	379	1	there	there	PRON
ftr-494	379	2	is	be	VERB
ftr-494	379	3	a	a	DET
ftr-494	379	4	realization	realization	NOUN
ftr-494	379	5	that	that	SCONJ
ftr-494	379	6	these	these	DET
ftr-494	379	7	new	new	ADJ
ftr-494	379	8	programs	program	NOUN
ftr-494	379	9	might	might	AUX
ftr-494	379	10	,	,	PUNCT
ftr-494	379	11	indeed	indeed	ADV
ftr-494	379	12	,	,	PUNCT
ftr-494	379	13	provide	provide	VERB
ftr-494	379	14	a	a	DET
ftr-494	379	15	catalyst	catalyst	NOUN
ftr-494	379	16	to	to	PART
ftr-494	379	17	increase	increase	VERB
ftr-494	379	18	voluntary	voluntary	ADJ
ftr-494	379	19	compliance	compliance	NOUN
ftr-494	379	20	.	.	PUNCT
ftr-494	380	1	the	the	DET
ftr-494	380	2	initial	initial	ADJ
ftr-494	380	3	report	report	NOUN
ftr-494	380	4	on	on	ADP
ftr-494	380	5	the	the	DET
ftr-494	380	6	nonfiler	nonfiler	NOUN
ftr-494	380	7	programs	program	NOUN
ftr-494	380	8	is	be	AUX
ftr-494	380	9	that	that	SCONJ
ftr-494	380	10	over	over	ADP
ftr-494	380	11	140,000	140,000	NUM
ftr-494	380	12	taxpayers	taxpayer	NOUN
ftr-494	380	13	have	have	AUX
ftr-494	380	14	made	make	VERB
ftr-494	380	15	voluntary	voluntary	ADJ
ftr-494	380	16	filings	filing	NOUN
ftr-494	380	17	of	of	ADP
ftr-494	380	18	income	income	NOUN
ftr-494	380	19	tax	tax	NOUN
ftr-494	380	20	returns	return	NOUN
ftr-494	380	21	.	.	PUNCT
ftr-494	381	1	49	49	NUM
ftr-494	381	2	given	give	VERB
ftr-494	381	3	the	the	DET
ftr-494	381	4	modest	modest	ADJ
ftr-494	381	5	effort	effort	NOUN
ftr-494	381	6	in	in	ADP
ftr-494	381	7	publicizing	publicize	VERB
ftr-494	381	8	the	the	DET
ftr-494	381	9	nonfiler	nonfiler	NOUN
ftr-494	381	10	program	program	NOUN
ftr-494	381	11	,	,	PUNCT
ftr-494	381	12	these	these	DET
ftr-494	381	13	results	result	NOUN
ftr-494	381	14	are	be	AUX
ftr-494	381	15	very	very	ADV
ftr-494	381	16	promising	promising	ADJ
ftr-494	381	17	.	.	PUNCT
ftr-494	382	1	the	the	DET
ftr-494	382	2	ongoing	ongoing	ADJ
ftr-494	382	3	conflict	conflict	NOUN
ftr-494	382	4	concerning	concern	VERB
ftr-494	382	5	the	the	DET
ftr-494	382	6	future	future	ADJ
ftr-494	382	7	enforcement	enforcement	NOUN
ftr-494	382	8	policy	policy	NOUN
ftr-494	382	9	options	option	NOUN
ftr-494	382	10	of	of	ADP
ftr-494	382	11	the	the	DET
ftr-494	382	12	service	service	NOUN
ftr-494	382	13	presents	present	VERB
ftr-494	382	14	a	a	DET
ftr-494	382	15	question	question	NOUN
ftr-494	382	16	of	of	ADP
ftr-494	382	17	intense	intense	ADJ
ftr-494	382	18	concern	concern	NOUN
ftr-494	382	19	within	within	ADP
ftr-494	382	20	the	the	DET
ftr-494	382	21	service	service	NOUN
ftr-494	382	22	,	,	PUNCT
ftr-494	382	23	and	and	CCONJ
ftr-494	382	24	the	the	DET
ftr-494	382	25	resolution	resolution	NOUN
ftr-494	382	26	of	of	ADP
ftr-494	382	27	that	that	DET
ftr-494	382	28	conflict	conflict	NOUN
ftr-494	382	29	will	will	AUX
ftr-494	382	30	necessarily	necessarily	ADV
ftr-494	382	31	have	have	VERB
ftr-494	382	32	an	an	DET
ftr-494	382	33	immense	immense	ADJ
ftr-494	382	34	impact	impact	NOUN
ftr-494	382	35	upon	upon	SCONJ
ftr-494	382	36	taxpayer	taxpayer	NOUN
ftr-494	382	37	compliance	compliance	NOUN
ftr-494	382	38	.	.	PUNCT
ftr-494	383	1	the	the	DET
ftr-494	383	2	service	service	NOUN
ftr-494	383	3	is	be	AUX
ftr-494	383	4	facing	face	VERB
ftr-494	383	5	the	the	DET
ftr-494	383	6	choice	choice	NOUN
ftr-494	383	7	between	between	ADP
ftr-494	383	8	either	either	PRON
ftr-494	383	9	seeking	seek	VERB
ftr-494	383	10	a	a	DET
ftr-494	383	11	tremendous	tremendous	ADJ
ftr-494	383	12	increase	increase	NOUN
ftr-494	383	13	in	in	ADP
ftr-494	383	14	its	its	PRON
ftr-494	383	15	enforcement	enforcement	NOUN
ftr-494	383	16	staff	staff	NOUN
ftr-494	383	17	or	or	CCONJ
ftr-494	383	18	adopting	adopt	VERB
ftr-494	383	19	a	a	DET
ftr-494	383	20	new	new	ADJ
ftr-494	383	21	,	,	PUNCT
ftr-494	383	22	innovative	innovative	ADJ
ftr-494	383	23	management	management	NOUN
ftr-494	383	24	approach	approach	NOUN
ftr-494	383	25	for	for	ADP
ftr-494	383	26	the	the	DET
ftr-494	383	27	administration	administration	NOUN
ftr-494	383	28	of	of	ADP
ftr-494	383	29	tax	tax	NOUN
ftr-494	383	30	laws	law	NOUN
ftr-494	383	31	and	and	CCONJ
ftr-494	383	32	effecting	effect	VERB
ftr-494	383	33	an	an	DET
ftr-494	383	34	enormous	enormous	ADJ
ftr-494	383	35	enhancement	enhancement	NOUN
ftr-494	383	36	of	of	ADP
ftr-494	383	37	its	its	PRON
ftr-494	383	38	computer	computer	NOUN
ftr-494	383	39	resources	resource	NOUN
ftr-494	383	40	.	.	PUNCT
ftr-494	384	1	there	there	PRON
ftr-494	384	2	are	be	VERB
ftr-494	384	3	inherent	inherent	ADJ
ftr-494	384	4	and	and	CCONJ
ftr-494	384	5	serious	serious	ADJ
ftr-494	384	6	limitations	limitation	NOUN
ftr-494	384	7	on	on	ADP
ftr-494	384	8	maintaining	maintain	VERB
ftr-494	384	9	or	or	CCONJ
ftr-494	384	10	increasing	increase	VERB
ftr-494	384	11	voluntary	voluntary	ADJ
ftr-494	384	12	compliance	compliance	NOUN
ftr-494	384	13	through	through	ADP
ftr-494	384	14	the	the	DET
ftr-494	384	15	threat	threat	NOUN
ftr-494	384	16	of	of	ADP
ftr-494	384	17	enforcement	enforcement	NOUN
ftr-494	384	18	.	.	PUNCT
ftr-494	385	1	in	in	ADP
ftr-494	385	2	truth	truth	NOUN
ftr-494	385	3	,	,	PUNCT
ftr-494	385	4	and	and	CCONJ
ftr-494	385	5	apart	apart	ADV
ftr-494	385	6	from	from	ADP
ftr-494	385	7	the	the	DET
ftr-494	385	8	debate	debate	NOUN
ftr-494	385	9	over	over	ADP
ftr-494	385	10	administrative	administrative	ADJ
ftr-494	385	11	policy	policy	NOUN
ftr-494	385	12	,	,	PUNCT
ftr-494	385	13	the	the	DET
ftr-494	385	14	service	service	NOUN
ftr-494	385	15	has	have	AUX
ftr-494	385	16	not	not	PART
ftr-494	385	17	been	be	AUX
ftr-494	385	18	able	able	ADJ
ftr-494	385	19	to	to	PART
ftr-494	385	20	sustain	sustain	VERB
ftr-494	385	21	the	the	DET
ftr-494	385	22	percentage	percentage	NOUN
ftr-494	385	23	of	of	ADP
ftr-494	385	24	returns	return	NOUN
ftr-494	385	25	it	it	PRON
ftr-494	385	26	audits	audit	VERB
ftr-494	385	27	.	.	PUNCT
ftr-494	386	1	over	over	ADP
ftr-494	386	2	the	the	DET
ftr-494	386	3	last	last	ADJ
ftr-494	386	4	ten	ten	NUM
ftr-494	386	5	years	year	NOUN
ftr-494	386	6	there	there	PRON
ftr-494	386	7	has	have	AUX
ftr-494	386	8	been	be	AUX
ftr-494	386	9	a	a	DET
ftr-494	386	10	steady	steady	ADJ
ftr-494	386	11	decline	decline	NOUN
ftr-494	386	12	in	in	ADP
ftr-494	386	13	the	the	DET
ftr-494	386	14	rate	rate	NOUN
ftr-494	386	15	from	from	ADP
ftr-494	386	16	1.6	1.6	NUM
ftr-494	386	17	%	%	NOUN
ftr-494	386	18	of	of	ADP
ftr-494	386	19	the	the	DET
ftr-494	386	20	returns	return	NOUN
ftr-494	386	21	filed	file	VERB
ftr-494	386	22	in	in	ADP
ftr-494	386	23	1983	1983	NUM
ftr-494	386	24	to	to	ADP
ftr-494	386	25	less	less	ADJ
ftr-494	386	26	than	than	ADP
ftr-494	386	27	one	one	NUM
ftr-494	386	28	percent	percent	NOUN
ftr-494	386	29	of	of	ADP
ftr-494	386	30	the	the	DET
ftr-494	386	31	returns	return	NOUN
ftr-494	386	32	filed	file	VERB
ftr-494	386	33	in	in	ADP
ftr-494	386	34	1992	1992	NUM
ftr-494	386	35	.	.	PUNCT
ftr-494	386	36	'	'	PUNCT
ftr-494	386	37	0	0	NUM
ftr-494	387	1	this	this	DET
ftr-494	387	2	significant	significant	ADJ
ftr-494	387	3	decrease	decrease	NOUN
ftr-494	387	4	in	in	ADP
ftr-494	387	5	the	the	DET
ftr-494	387	6	percentage	percentage	NOUN
ftr-494	387	7	of	of	ADP
ftr-494	387	8	audits	audits	NOUN
ftr-494	387	9	is	be	AUX
ftr-494	387	10	understandable	understandable	ADJ
ftr-494	387	11	in	in	ADP
ftr-494	387	12	view	view	NOUN
ftr-494	387	13	of	of	ADP
ftr-494	387	14	the	the	DET
ftr-494	387	15	budget	budget	NOUN
ftr-494	387	16	constraints	constraint	NOUN
ftr-494	387	17	imposed	impose	VERB
ftr-494	387	18	on	on	ADP
ftr-494	387	19	the	the	DET
ftr-494	387	20	service	service	NOUN
ftr-494	387	21	,	,	PUNCT
ftr-494	387	22	the	the	DET
ftr-494	387	23	difficulty	difficulty	NOUN
ftr-494	387	24	of	of	ADP
ftr-494	387	25	training	training	NOUN
ftr-494	387	26	and	and	CCONJ
ftr-494	387	27	maintaining	maintain	VERB
ftr-494	387	28	competent	competent	ADJ
ftr-494	387	29	agents	agent	NOUN
ftr-494	387	30	,	,	PUNCT
ftr-494	387	31	and	and	CCONJ
ftr-494	387	32	the	the	DET
ftr-494	387	33	great	great	ADJ
ftr-494	387	34	increase	increase	NOUN
ftr-494	387	35	in	in	ADP
ftr-494	387	36	the	the	DET
ftr-494	387	37	number	number	NOUN
ftr-494	387	38	of	of	ADP
ftr-494	387	39	returns	return	NOUN
ftr-494	387	40	.	.	PUNCT
ftr-494	388	1	furthermore	furthermore	ADV
ftr-494	388	2	,	,	PUNCT
ftr-494	388	3	information	information	NOUN
ftr-494	388	4	returns	return	NOUN
ftr-494	388	5	and	and	CCONJ
ftr-494	388	6	computer	computer	NOUN
ftr-494	388	7	matching	matching	NOUN
ftr-494	388	8	have	have	AUX
ftr-494	388	9	most	most	ADV
ftr-494	388	10	certainly	certainly	ADV
ftr-494	388	11	had	have	VERB
ftr-494	388	12	a	a	DET
ftr-494	388	13	positive	positive	ADJ
ftr-494	388	14	effect	effect	NOUN
ftr-494	388	15	on	on	ADP
ftr-494	388	16	compliance	compliance	NOUN
ftr-494	388	17	.	.	PUNCT
ftr-494	389	1	nevertheless	nevertheless	ADV
ftr-494	389	2	,	,	PUNCT
ftr-494	389	3	the	the	DET
ftr-494	389	4	steady	steady	ADJ
ftr-494	389	5	decline	decline	NOUN
ftr-494	389	6	in	in	ADP
ftr-494	389	7	the	the	DET
ftr-494	389	8	percentage	percentage	NOUN
ftr-494	389	9	of	of	ADP
ftr-494	389	10	returns	return	NOUN
ftr-494	389	11	audited	audit	VERB
ftr-494	389	12	leads	lead	VERB
ftr-494	389	13	to	to	ADP
ftr-494	389	14	the	the	DET
ftr-494	389	15	conclusion	conclusion	NOUN
ftr-494	389	16	that	that	SCONJ
ftr-494	389	17	primary	primary	ADJ
ftr-494	389	18	dependency	dependency	NOUN
ftr-494	389	19	on	on	ADP
ftr-494	389	20	audits	audits	NOUN
ftr-494	389	21	by	by	ADP
ftr-494	389	22	in	in	ADP
ftr-494	389	23	compliance	compliance	NOUN
ftr-494	389	24	but	but	CCONJ
ftr-494	389	25	fail	fail	VERB
ftr-494	389	26	to	to	PART
ftr-494	389	27	do	do	VERB
ftr-494	389	28	so	so	ADV
ftr-494	389	29	because	because	SCONJ
ftr-494	389	30	of	of	ADP
ftr-494	389	31	the	the	DET
ftr-494	389	32	burden	burden	NOUN
ftr-494	389	33	;	;	PUNCT
ftr-494	389	34	and	and	CCONJ
ftr-494	389	35	(	(	PUNCT
ftr-494	389	36	3	3	X
ftr-494	389	37	)	)	PUNCT
ftr-494	389	38	those	those	PRON
ftr-494	389	39	who	who	PRON
ftr-494	389	40	are	be	AUX
ftr-494	389	41	intentionally	intentionally	ADV
ftr-494	389	42	out	out	ADP
ftr-494	389	43	of	of	ADP
ftr-494	389	44	compliance	compliance	NOUN
ftr-494	389	45	.	.	PUNCT
ftr-494	390	1	for	for	ADP
ftr-494	390	2	the	the	DET
ftr-494	390	3	first	first	ADJ
ftr-494	390	4	two	two	NUM
ftr-494	390	5	groups	group	NOUN
ftr-494	390	6	,	,	PUNCT
ftr-494	390	7	dolan	dolan	PROPN
ftr-494	390	8	indicated	indicate	VERB
ftr-494	390	9	that	that	SCONJ
ftr-494	390	10	the	the	DET
ftr-494	390	11	service	service	NOUN
ftr-494	390	12	will	will	AUX
ftr-494	390	13	be	be	AUX
ftr-494	390	14	less	less	ADV
ftr-494	390	15	confrontational	confrontational	ADJ
ftr-494	390	16	and	and	CCONJ
ftr-494	390	17	more	more	ADV
ftr-494	390	18	innovative	innovative	ADJ
ftr-494	390	19	,	,	PUNCT
ftr-494	390	20	but	but	CCONJ
ftr-494	390	21	for	for	ADP
ftr-494	390	22	those	those	PRON
ftr-494	390	23	intentionally	intentionally	ADV
ftr-494	390	24	out	out	ADP
ftr-494	390	25	of	of	ADP
ftr-494	390	26	compliance	compliance	NOUN
ftr-494	390	27	,	,	PUNCT
ftr-494	390	28	the	the	DET
ftr-494	390	29	service	service	NOUN
ftr-494	390	30	will	will	AUX
ftr-494	390	31	use	use	VERB
ftr-494	390	32	its	its	PRON
ftr-494	390	33	arsenal	arsenal	NOUN
ftr-494	390	34	of	of	ADP
ftr-494	390	35	enforcement	enforcement	NOUN
ftr-494	390	36	procedures	procedure	NOUN
ftr-494	390	37	.	.	PUNCT
ftr-494	391	1	i	i	PRON
ftr-494	391	2	d.	d.	PROPN
ftr-494	391	3	see	see	VERB
ftr-494	391	4	also	also	ADV
ftr-494	391	5	dolan	dolan	PROPN
ftr-494	391	6	,	,	PUNCT
ftr-494	391	7	supra	supra	PROPN
ftr-494	391	8	note	note	NOUN
ftr-494	391	9	13	13	NUM
ftr-494	391	10	.	.	PUNCT
ftr-494	392	1	too	too	ADV
ftr-494	392	2	often	often	ADV
ftr-494	392	3	,	,	PUNCT
ftr-494	392	4	the	the	DET
ftr-494	392	5	typical	typical	ADJ
ftr-494	392	6	antagonism	antagonism	NOUN
ftr-494	392	7	between	between	ADP
ftr-494	392	8	the	the	DET
ftr-494	392	9	agency	agency	NOUN
ftr-494	392	10	as	as	ADP
ftr-494	392	11	enforcer	enforcer	NOUN
ftr-494	392	12	and	and	CCONJ
ftr-494	392	13	the	the	DET
ftr-494	392	14	taxpayer	taxpayer	NOUN
ftr-494	392	15	or	or	CCONJ
ftr-494	392	16	tax	tax	NOUN
ftr-494	392	17	adviser	adviser	NOUN
ftr-494	392	18	as	as	ADP
ftr-494	392	19	advocate	advocate	NOUN
ftr-494	392	20	,	,	PUNCT
ftr-494	392	21	are	be	AUX
ftr-494	392	22	counter	counter	ADJ
ftr-494	392	23	-	-	ADJ
ftr-494	392	24	productive	productive	ADJ
ftr-494	392	25	,	,	PUNCT
ftr-494	392	26	particularly	particularly	ADV
ftr-494	392	27	when	when	SCONJ
ftr-494	392	28	there	there	PRON
ftr-494	392	29	exist	exist	VERB
ftr-494	392	30	many	many	ADJ
ftr-494	392	31	ways	way	NOUN
ftr-494	392	32	in	in	ADP
ftr-494	392	33	which	which	PRON
ftr-494	392	34	all	all	PRON
ftr-494	392	35	of	of	ADP
ftr-494	392	36	the	the	DET
ftr-494	392	37	participants	participant	NOUN
ftr-494	392	38	can	can	AUX
ftr-494	392	39	cooperate	cooperate	VERB
ftr-494	392	40	.	.	PUNCT
ftr-494	393	1	the	the	DET
ftr-494	393	2	dynamics	dynamic	NOUN
ftr-494	393	3	of	of	ADP
ftr-494	393	4	an	an	DET
ftr-494	393	5	enormous	enormous	ADJ
ftr-494	393	6	increase	increase	NOUN
ftr-494	393	7	in	in	ADP
ftr-494	393	8	the	the	DET
ftr-494	393	9	number	number	NOUN
ftr-494	393	10	of	of	ADP
ftr-494	393	11	returns	return	NOUN
ftr-494	393	12	filed	file	VERB
ftr-494	393	13	,	,	PUNCT
ftr-494	393	14	the	the	DET
ftr-494	393	15	limited	limited	ADJ
ftr-494	393	16	audit	audit	NOUN
ftr-494	393	17	resources	resource	NOUN
ftr-494	393	18	of	of	ADP
ftr-494	393	19	the	the	DET
ftr-494	393	20	internal	internal	ADJ
ftr-494	393	21	revenue	revenue	NOUN
ftr-494	393	22	service	service	NOUN
ftr-494	393	23	,	,	PUNCT
ftr-494	393	24	the	the	DET
ftr-494	393	25	complexity	complexity	NOUN
ftr-494	393	26	of	of	ADP
ftr-494	393	27	the	the	DET
ftr-494	393	28	tax	tax	NOUN
ftr-494	393	29	system	system	NOUN
ftr-494	393	30	,	,	PUNCT
ftr-494	393	31	and	and	CCONJ
ftr-494	393	32	the	the	DET
ftr-494	393	33	synergistic	synergistic	ADJ
ftr-494	393	34	interaction	interaction	NOUN
ftr-494	393	35	between	between	ADP
ftr-494	393	36	all	all	PRON
ftr-494	393	37	of	of	ADP
ftr-494	393	38	these	these	DET
ftr-494	393	39	factors	factor	NOUN
ftr-494	393	40	demands	demand	NOUN
ftr-494	393	41	that	that	SCONJ
ftr-494	393	42	we	we	PRON
ftr-494	393	43	seek	seek	VERB
ftr-494	393	44	new	new	ADJ
ftr-494	393	45	ways	way	NOUN
ftr-494	393	46	of	of	ADP
ftr-494	393	47	designing	design	VERB
ftr-494	393	48	tax	tax	NOUN
ftr-494	393	49	laws	law	NOUN
ftr-494	393	50	to	to	PART
ftr-494	393	51	achieve	achieve	VERB
ftr-494	393	52	efficient	efficient	ADJ
ftr-494	393	53	administration	administration	NOUN
ftr-494	393	54	and	and	CCONJ
ftr-494	393	55	an	an	DET
ftr-494	393	56	increase	increase	NOUN
ftr-494	393	57	in	in	ADP
ftr-494	393	58	voluntary	voluntary	ADJ
ftr-494	393	59	compliance	compliance	NOUN
ftr-494	393	60	.	.	PUNCT
ftr-494	394	1	49	49	NUM
ftr-494	394	2	.	.	PUNCT
ftr-494	395	1	see	see	VERB
ftr-494	395	2	dolan	dolan	PROPN
ftr-494	395	3	,	,	PUNCT
ftr-494	395	4	supra	supra	PROPN
ftr-494	395	5	note	note	NOUN
ftr-494	395	6	13	13	NUM
ftr-494	395	7	.	.	X
ftr-494	396	1	50	50	NUM
ftr-494	396	2	.	.	PUNCT
ftr-494	397	1	i	i	PRON
ftr-494	397	2	d.	d.	VERB
ftr-494	397	3	the	the	DET
ftr-494	397	4	percentage	percentage	NOUN
ftr-494	397	5	of	of	ADP
ftr-494	397	6	audits	audits	NOUN
ftr-494	397	7	has	have	AUX
ftr-494	397	8	declined	decline	VERB
ftr-494	397	9	from	from	ADP
ftr-494	397	10	6.5	6.5	NUM
ftr-494	397	11	%	%	NOUN
ftr-494	397	12	of	of	ADP
ftr-494	397	13	all	all	DET
ftr-494	397	14	returns	return	NOUN
ftr-494	397	15	in	in	ADP
ftr-494	397	16	the	the	DET
ftr-494	397	17	midsixties	midsixtie	NOUN
ftr-494	397	18	to	to	ADP
ftr-494	397	19	less	less	ADJ
ftr-494	397	20	than	than	ADP
ftr-494	397	21	1	1	NUM
ftr-494	397	22	%	%	NOUN
ftr-494	397	23	today	today	NOUN
ftr-494	397	24	.	.	PUNCT
ftr-494	398	1	hoerner	hoerner	PROPN
ftr-494	398	2	,	,	PUNCT
ftr-494	398	3	supra	supra	PROPN
ftr-494	398	4	note	note	NOUN
ftr-494	398	5	46	46	NUM
ftr-494	398	6	,	,	PUNCT
ftr-494	398	7	at	at	ADP
ftr-494	398	8	1272	1272	NUM
ftr-494	398	9	.	.	PUNCT
ftr-494	399	1	indeed	indeed	ADV
ftr-494	399	2	,	,	PUNCT
ftr-494	399	3	the	the	DET
ftr-494	399	4	long	long	ADJ
ftr-494	399	5	-	-	PUNCT
ftr-494	399	6	term	term	NOUN
ftr-494	399	7	increase	increase	NOUN
ftr-494	399	8	in	in	ADP
ftr-494	399	9	the	the	DET
ftr-494	399	10	staffing	staffing	NOUN
ftr-494	399	11	of	of	ADP
ftr-494	399	12	the	the	DET
ftr-494	399	13	service	service	NOUN
ftr-494	399	14	,	,	PUNCT
ftr-494	399	15	when	when	SCONJ
ftr-494	399	16	considered	consider	VERB
ftr-494	399	17	with	with	ADP
ftr-494	399	18	an	an	DET
ftr-494	399	19	enhanced	enhanced	ADJ
ftr-494	399	20	budget	budget	NOUN
ftr-494	399	21	authority	authority	NOUN
ftr-494	399	22	and	and	CCONJ
ftr-494	399	23	reduced	reduced	ADJ
ftr-494	399	24	productivity	productivity	NOUN
ftr-494	399	25	,	,	PUNCT
ftr-494	399	26	places	place	VERB
ftr-494	399	27	the	the	DET
ftr-494	399	28	service	service	NOUN
ftr-494	399	29	in	in	ADP
ftr-494	399	30	an	an	DET
ftr-494	399	31	awkward	awkward	ADJ
ftr-494	399	32	position	position	NOUN
ftr-494	399	33	.	.	PUNCT
ftr-494	400	1	see	see	VERB
ftr-494	400	2	f.r	f.r	PROPN
ftr-494	400	3	.	.	PROPN
ftr-494	400	4	nagle	nagle	PROPN
ftr-494	400	5	,	,	PUNCT
ftr-494	400	6	irs	irs	PROPN
ftr-494	400	7	productivity	productivity	NOUN
ftr-494	400	8	dropped	drop	VERB
ftr-494	400	9	alarmingly	alarmingly	ADV
ftr-494	400	10	during	during	ADP
ftr-494	400	11	the	the	DET
ftr-494	400	12	'	'	NOUN
ftr-494	400	13	80s	80	NOUN
ftr-494	400	14	,	,	PUNCT
ftr-494	400	15	magazine	magazine	NOUN
ftr-494	400	16	finds	find	VERB
ftr-494	400	17	,	,	PUNCT
ftr-494	400	18	49	49	NUM
ftr-494	400	19	tax	tax	NOUN
ftr-494	400	20	notes	note	NOUN
ftr-494	400	21	1274	1274	NUM
ftr-494	400	22	(	(	PUNCT
ftr-494	400	23	dec	dec	PROPN
ftr-494	400	24	.	.	PROPN
ftr-494	400	25	17	17	NUM
ftr-494	400	26	,	,	PUNCT
ftr-494	400	27	1990	1990	NUM
ftr-494	400	28	)	)	PUNCT
ftr-494	400	29	.	.	PUNCT
ftr-494	401	1	[	[	X
ftr-494	401	2	vol	vol	NOUN
ftr-494	401	3	1:5	1:5	NUM
ftr-494	401	4	tax	tax	NOUN
ftr-494	401	5	anmiesiy	anmiesiy	NOUN
ftr-494	401	6	:	:	PUNCT
ftr-494	401	7	an	an	DET
ftr-494	401	8	old	old	ADJ
ftr-494	401	9	debate	debate	NOUN
ftr-494	401	10	the	the	DET
ftr-494	401	11	service	service	NOUN
ftr-494	401	12	is	be	AUX
ftr-494	401	13	no	no	ADV
ftr-494	401	14	longer	long	ADV
ftr-494	401	15	viable	viable	ADJ
ftr-494	401	16	for	for	ADP
ftr-494	401	17	the	the	DET
ftr-494	401	18	long	long	ADJ
ftr-494	401	19	term	term	NOUN
ftr-494	401	20	.	.	PUNCT
ftr-494	402	1	for	for	ADP
ftr-494	402	2	that	that	DET
ftr-494	402	3	reason	reason	NOUN
ftr-494	402	4	and	and	CCONJ
ftr-494	402	5	others	other	NOUN
ftr-494	402	6	,	,	PUNCT
ftr-494	402	7	the	the	DET
ftr-494	402	8	service	service	NOUN
ftr-494	402	9	will	will	AUX
ftr-494	402	10	be	be	AUX
ftr-494	402	11	forced	force	VERB
ftr-494	402	12	to	to	PART
ftr-494	402	13	rely	rely	VERB
ftr-494	402	14	on	on	ADP
ftr-494	402	15	modernization	modernization	NOUN
ftr-494	402	16	of	of	ADP
ftr-494	402	17	computer	computer	NOUN
ftr-494	402	18	resources3	resources3	NOUN
ftr-494	402	19	'	'	PUNCT
ftr-494	402	20	and	and	CCONJ
ftr-494	402	21	more	more	ADV
ftr-494	402	22	innovative	innovative	ADJ
ftr-494	402	23	approaches	approach	NOUN
ftr-494	402	24	to	to	PART
ftr-494	402	25	maintain	maintain	VERB
ftr-494	402	26	and	and	CCONJ
ftr-494	402	27	improve	improve	VERB
ftr-494	402	28	taxpayer	taxpayer	NOUN
ftr-494	402	29	compliance	compliance	NOUN
ftr-494	402	30	under	under	ADP
ftr-494	402	31	the	the	DET
ftr-494	402	32	user	user	NOUN
ftr-494	402	33	-	-	PUNCT
ftr-494	402	34	friendly	friendly	ADJ
ftr-494	402	35	approach	approach	NOUN
ftr-494	402	36	associated	associate	VERB
ftr-494	402	37	with	with	ADP
ftr-494	402	38	its	its	PRON
ftr-494	402	39	commitment	commitment	NOUN
ftr-494	402	40	to	to	ADP
ftr-494	402	41	compliance	compliance	NOUN
ftr-494	402	42	2000.52	2000.52	NUM
ftr-494	402	43	51	51	NUM
ftr-494	402	44	.	.	PUNCT
ftr-494	403	1	see	see	VERB
ftr-494	403	2	dolan	dolan	PROPN
ftr-494	403	3	,	,	PUNCT
ftr-494	403	4	supra	supra	PROPN
ftr-494	403	5	note	note	NOUN
ftr-494	403	6	13	13	NUM
ftr-494	403	7	,	,	PUNCT
ftr-494	403	8	at	at	ADP
ftr-494	403	9	10	10	NUM
ftr-494	403	10	-	-	SYM
ftr-494	403	11	11	11	NUM
ftr-494	403	12	.	.	PUNCT
ftr-494	404	1	what	what	PRON
ftr-494	404	2	is	be	AUX
ftr-494	404	3	envisioned	envision	VERB
ftr-494	404	4	is	be	AUX
ftr-494	404	5	that	that	SCONJ
ftr-494	404	6	modernized	modernized	ADJ
ftr-494	404	7	computers	computer	NOUN
ftr-494	404	8	will	will	AUX
ftr-494	404	9	perform	perform	VERB
ftr-494	404	10	automated	automated	ADJ
ftr-494	404	11	audits	audits	NOUN
ftr-494	404	12	.	.	PUNCT
ftr-494	405	1	forms	form	NOUN
ftr-494	405	2	w2	w2	NOUN
ftr-494	405	3	and	and	CCONJ
ftr-494	405	4	1099	1099	NUM
ftr-494	405	5	,	,	PUNCT
ftr-494	405	6	as	as	ADV
ftr-494	405	7	well	well	ADV
ftr-494	405	8	as	as	ADP
ftr-494	405	9	other	other	ADJ
ftr-494	405	10	relevant	relevant	ADJ
ftr-494	405	11	information	information	NOUN
ftr-494	405	12	concerning	concern	VERB
ftr-494	405	13	one	one	NUM
ftr-494	405	14	's	's	PART
ftr-494	405	15	income	income	NOUN
ftr-494	405	16	tax	tax	NOUN
ftr-494	405	17	return	return	NOUN
ftr-494	405	18	,	,	PUNCT
ftr-494	405	19	will	will	AUX
ftr-494	405	20	be	be	AUX
ftr-494	405	21	cross	cross	ADJ
ftr-494	405	22	-	-	ADJ
ftr-494	405	23	referenced	referenced	ADJ
ftr-494	405	24	with	with	ADP
ftr-494	405	25	the	the	DET
ftr-494	405	26	information	information	NOUN
ftr-494	405	27	set	set	VERB
ftr-494	405	28	forth	forth	ADP
ftr-494	405	29	in	in	ADP
ftr-494	405	30	the	the	DET
ftr-494	405	31	return	return	NOUN
ftr-494	405	32	itself	itself	PRON
ftr-494	405	33	and	and	CCONJ
ftr-494	405	34	the	the	DET
ftr-494	405	35	computer	computer	NOUN
ftr-494	405	36	will	will	AUX
ftr-494	405	37	be	be	AUX
ftr-494	405	38	programmed	program	VERB
ftr-494	405	39	to	to	PART
ftr-494	405	40	request	request	VERB
ftr-494	405	41	certain	certain	ADJ
ftr-494	405	42	additional	additional	ADJ
ftr-494	405	43	information	information	NOUN
ftr-494	405	44	when	when	SCONJ
ftr-494	405	45	it	it	PRON
ftr-494	405	46	identifies	identify	VERB
ftr-494	405	47	inconsistencies	inconsistency	NOUN
ftr-494	405	48	or	or	CCONJ
ftr-494	405	49	irregularities	irregularity	NOUN
ftr-494	405	50	.	.	PUNCT
ftr-494	406	1	if	if	SCONJ
ftr-494	406	2	this	this	DET
ftr-494	406	3	data	data	NOUN
ftr-494	406	4	supplies	supply	VERB
ftr-494	406	5	all	all	DET
ftr-494	406	6	the	the	DET
ftr-494	406	7	needed	needed	ADJ
ftr-494	406	8	information	information	NOUN
ftr-494	406	9	to	to	PART
ftr-494	406	10	resolve	resolve	VERB
ftr-494	406	11	the	the	DET
ftr-494	406	12	audit	audit	NOUN
ftr-494	406	13	,	,	PUNCT
ftr-494	406	14	the	the	DET
ftr-494	406	15	computer	computer	NOUN
ftr-494	406	16	will	will	AUX
ftr-494	406	17	either	either	CCONJ
ftr-494	406	18	accept	accept	VERB
ftr-494	406	19	the	the	DET
ftr-494	406	20	return	return	NOUN
ftr-494	406	21	as	as	SCONJ
ftr-494	406	22	filed	file	VERB
ftr-494	406	23	or	or	CCONJ
ftr-494	406	24	send	send	VERB
ftr-494	406	25	out	out	ADP
ftr-494	406	26	a	a	DET
ftr-494	406	27	30	30	NUM
ftr-494	406	28	-	-	PUNCT
ftr-494	406	29	day	day	NOUN
ftr-494	406	30	letter	letter	NOUN
ftr-494	406	31	proposing	propose	VERB
ftr-494	406	32	adjustments	adjustment	NOUN
ftr-494	406	33	.	.	PUNCT
ftr-494	407	1	if	if	SCONJ
ftr-494	407	2	the	the	DET
ftr-494	407	3	information	information	NOUN
ftr-494	407	4	does	do	AUX
ftr-494	407	5	not	not	PART
ftr-494	407	6	adequately	adequately	ADV
ftr-494	407	7	answer	answer	VERB
ftr-494	407	8	the	the	DET
ftr-494	407	9	questions	question	NOUN
ftr-494	407	10	raised	raise	VERB
ftr-494	407	11	,	,	PUNCT
ftr-494	407	12	the	the	DET
ftr-494	407	13	computer	computer	NOUN
ftr-494	407	14	will	will	AUX
ftr-494	407	15	refer	refer	VERB
ftr-494	407	16	the	the	DET
ftr-494	407	17	return	return	NOUN
ftr-494	407	18	to	to	ADP
ftr-494	407	19	an	an	DET
ftr-494	407	20	agent	agent	NOUN
ftr-494	407	21	for	for	ADP
ftr-494	407	22	further	further	ADJ
ftr-494	407	23	discussions	discussion	NOUN
ftr-494	407	24	with	with	ADP
ftr-494	407	25	the	the	DET
ftr-494	407	26	taxpayer	taxpayer	NOUN
ftr-494	407	27	.	.	PUNCT
ftr-494	408	1	i	i	PRON
ftr-494	408	2	d.	d.	PROPN
ftr-494	408	3	the	the	DET
ftr-494	408	4	american	american	PROPN
ftr-494	408	5	bar	bar	PROPN
ftr-494	408	6	association	association	NOUN
ftr-494	408	7	has	have	AUX
ftr-494	408	8	made	make	VERB
ftr-494	408	9	comprehensive	comprehensive	ADJ
ftr-494	408	10	recommendations	recommendation	NOUN
ftr-494	408	11	regarding	regard	VERB
ftr-494	408	12	implementation	implementation	NOUN
ftr-494	408	13	of	of	ADP
ftr-494	408	14	certain	certain	ADJ
ftr-494	408	15	changes	change	NOUN
ftr-494	408	16	which	which	PRON
ftr-494	408	17	would	would	AUX
ftr-494	408	18	improve	improve	VERB
ftr-494	408	19	taxpayer	taxpayer	NOUN
ftr-494	408	20	compliance	compliance	NOUN
ftr-494	408	21	.	.	PUNCT
ftr-494	409	1	see	see	VERB
ftr-494	409	2	american	american	PROPN
ftr-494	409	3	bar	bar	PROPN
ftr-494	409	4	association	association	PROPN
ftr-494	409	5	commission	commission	PROPN
ftr-494	409	6	on	on	ADP
ftr-494	409	7	taxpayer	taxpayer	NOUN
ftr-494	409	8	compliance	compliance	NOUN
ftr-494	409	9	,	,	PUNCT
ftr-494	409	10	report	report	NOUN
ftr-494	409	11	and	and	CCONJ
ftr-494	409	12	recommendations	recommendation	NOUN
ftr-494	409	13	on	on	ADP
ftr-494	409	14	taxpayer	taxpayer	NOUN
ftr-494	409	15	compliance	compliance	NOUN
ftr-494	409	16	,	,	PUNCT
ftr-494	409	17	41	41	NUM
ftr-494	409	18	tax	tax	NOUN
ftr-494	409	19	law	law	NOUN
ftr-494	409	20	.	.	PUNCT
ftr-494	410	1	329	329	NUM
ftr-494	410	2	(	(	PUNCT
ftr-494	410	3	1988	1988	NUM
ftr-494	410	4	)	)	PUNCT
ftr-494	410	5	.	.	PUNCT
ftr-494	411	1	with	with	ADP
ftr-494	411	2	regard	regard	NOUN
ftr-494	411	3	to	to	ADP
ftr-494	411	4	designing	design	VERB
ftr-494	411	5	tax	tax	NOUN
ftr-494	411	6	forms	form	NOUN
ftr-494	411	7	or	or	CCONJ
ftr-494	411	8	laws	law	NOUN
ftr-494	411	9	to	to	PART
ftr-494	411	10	increase	increase	VERB
ftr-494	411	11	efficiency	efficiency	NOUN
ftr-494	411	12	,	,	PUNCT
ftr-494	411	13	the	the	DET
ftr-494	411	14	author	author	NOUN
ftr-494	411	15	believes	believe	VERB
ftr-494	411	16	that	that	SCONJ
ftr-494	411	17	structural	structural	ADJ
ftr-494	411	18	modifications	modification	NOUN
ftr-494	411	19	in	in	ADP
ftr-494	411	20	tax	tax	NOUN
ftr-494	411	21	forms	form	NOUN
ftr-494	411	22	,	,	PUNCT
ftr-494	411	23	like	like	ADP
ftr-494	411	24	the	the	DET
ftr-494	411	25	relatively	relatively	ADV
ftr-494	411	26	recent	recent	ADJ
ftr-494	411	27	requirement	requirement	NOUN
ftr-494	411	28	that	that	SCONJ
ftr-494	411	29	all	all	DET
ftr-494	411	30	dependents	dependent	NOUN
ftr-494	411	31	'	'	PART
ftr-494	411	32	social	social	ADJ
ftr-494	411	33	security	security	NOUN
ftr-494	411	34	numbers	number	NOUN
ftr-494	411	35	be	be	AUX
ftr-494	411	36	stated	state	VERB
ftr-494	411	37	on	on	ADP
ftr-494	411	38	the	the	DET
ftr-494	411	39	return	return	NOUN
ftr-494	411	40	,	,	PUNCT
ftr-494	411	41	should	should	AUX
ftr-494	411	42	be	be	AUX
ftr-494	411	43	developed	develop	VERB
ftr-494	411	44	.	.	PUNCT
ftr-494	412	1	this	this	DET
ftr-494	412	2	one	one	NUM
ftr-494	412	3	structural	structural	ADJ
ftr-494	412	4	change	change	NOUN
ftr-494	412	5	caused	cause	VERB
ftr-494	412	6	an	an	DET
ftr-494	412	7	amazing	amazing	ADJ
ftr-494	412	8	decrease	decrease	NOUN
ftr-494	412	9	in	in	ADP
ftr-494	412	10	claimed	claim	VERB
ftr-494	412	11	dependents	dependent	NOUN
ftr-494	412	12	of	of	ADP
ftr-494	412	13	over	over	ADP
ftr-494	412	14	7	7	NUM
ftr-494	412	15	million	million	NUM
ftr-494	412	16	.	.	PUNCT
ftr-494	413	1	i	i	PRON
ftr-494	413	2	d.	d.	PROPN
ftr-494	413	3	finally	finally	ADV
ftr-494	413	4	,	,	PUNCT
ftr-494	413	5	changes	change	NOUN
ftr-494	413	6	should	should	AUX
ftr-494	413	7	be	be	AUX
ftr-494	413	8	made	make	VERB
ftr-494	413	9	in	in	ADP
ftr-494	413	10	the	the	DET
ftr-494	413	11	structural	structural	ADJ
ftr-494	413	12	design	design	NOUN
ftr-494	413	13	of	of	ADP
ftr-494	413	14	the	the	DET
ftr-494	413	15	tax	tax	NOUN
ftr-494	413	16	law	law	NOUN
ftr-494	413	17	to	to	PART
ftr-494	413	18	decrease	decrease	VERB
ftr-494	413	19	the	the	DET
ftr-494	413	20	need	need	NOUN
ftr-494	413	21	to	to	PART
ftr-494	413	22	verify	verify	VERB
ftr-494	413	23	deductions	deduction	NOUN
ftr-494	413	24	.	.	PUNCT
ftr-494	414	1	see	see	VERB
ftr-494	414	2	daniel	daniel	PROPN
ftr-494	414	3	feenberg	feenberg	PROPN
ftr-494	414	4	&	&	CCONJ
ftr-494	414	5	jonathan	jonathan	PROPN
ftr-494	414	6	skinner	skinner	PROPN
ftr-494	414	7	,	,	PUNCT
ftr-494	414	8	raising	raise	VERB
ftr-494	414	9	revenue	revenue	NOUN
ftr-494	414	10	without	without	ADP
ftr-494	414	11	raising	raise	VERB
ftr-494	414	12	tax	tax	NOUN
ftr-494	414	13	rates	rate	NOUN
ftr-494	414	14	,	,	PUNCT
ftr-494	414	15	58	58	NUM
ftr-494	414	16	tax	tax	NOUN
ftr-494	414	17	notes	note	NOUN
ftr-494	414	18	969	969	NUM
ftr-494	414	19	(	(	PUNCT
ftr-494	414	20	feb	feb	PROPN
ftr-494	414	21	15	15	NUM
ftr-494	414	22	,	,	PUNCT
ftr-494	414	23	1993	1993	NUM
ftr-494	414	24	)	)	PUNCT
ftr-494	414	25	(	(	PUNCT
ftr-494	414	26	discussing	discuss	VERB
ftr-494	414	27	,	,	PUNCT
ftr-494	414	28	for	for	ADP
ftr-494	414	29	example	example	NOUN
ftr-494	414	30	,	,	PUNCT
ftr-494	414	31	what	what	PRON
ftr-494	414	32	the	the	DET
ftr-494	414	33	increase	increase	NOUN
ftr-494	414	34	in	in	ADP
ftr-494	414	35	standard	standard	ADJ
ftr-494	414	36	deduction	deduction	NOUN
ftr-494	414	37	might	might	AUX
ftr-494	414	38	do	do	VERB
ftr-494	414	39	in	in	ADP
ftr-494	414	40	reducing	reduce	VERB
ftr-494	414	41	the	the	DET
ftr-494	414	42	number	number	NOUN
ftr-494	414	43	of	of	ADP
ftr-494	414	44	taxpayers	taxpayer	NOUN
ftr-494	414	45	who	who	PRON
ftr-494	414	46	itemize	itemize	VERB
ftr-494	414	47	and	and	CCONJ
ftr-494	414	48	how	how	SCONJ
ftr-494	414	49	changes	change	NOUN
ftr-494	414	50	of	of	ADP
ftr-494	414	51	this	this	DET
ftr-494	414	52	nature	nature	NOUN
ftr-494	414	53	could	could	AUX
ftr-494	414	54	also	also	ADV
ftr-494	414	55	increase	increase	VERB
ftr-494	414	56	revenue	revenue	NOUN
ftr-494	414	57	):	):	PUNCT
ftr-494	414	58	see	see	VERB
ftr-494	414	59	also	also	ADV
ftr-494	414	60	charles	charles	PROPN
ftr-494	414	61	e.	e.	PROPN
ftr-494	414	62	mclure	mclure	PROPN
ftr-494	414	63	,	,	PUNCT
ftr-494	414	64	jr	jr	PROPN
ftr-494	414	65	.	.	PROPN
ftr-494	414	66	,	,	PUNCT
ftr-494	414	67	the	the	DET
ftr-494	414	68	budget	budget	NOUN
ftr-494	414	69	process	process	NOUN
ftr-494	414	70	and	and	CCONJ
ftr-494	414	71	tax	tax	NOUN
ftr-494	414	72	simplification	simplification	NOUN
ftr-494	414	73	/	/	SYM
ftr-494	414	74	complication	complication	NOUN
ftr-494	414	75	,	,	PUNCT
ftr-494	414	76	46	46	NUM
ftr-494	414	77	tax	tax	NOUN
ftr-494	414	78	l	l	NOUN
ftr-494	414	79	rev	rev	X
ftr-494	414	80	.	.	PROPN
ftr-494	414	81	25	25	NUM
ftr-494	414	82	(	(	PUNCT
ftr-494	414	83	1989	1989	NUM
ftr-494	414	84	)	)	PUNCT
ftr-494	414	85	;	;	PUNCT
ftr-494	414	86	paul	paul	PROPN
ftr-494	414	87	r.	r.	PROPN
ftr-494	414	88	mcdaniel	mcdaniel	PROPN
ftr-494	414	89	,	,	PUNCT
ftr-494	414	90	federal	federal	ADJ
ftr-494	414	91	income	income	NOUN
ftr-494	414	92	tax	tax	NOUN
ftr-494	414	93	simplification	simplification	NOUN
ftr-494	414	94	:	:	PUNCT
ftr-494	414	95	the	the	DET
ftr-494	414	96	political	political	ADJ
ftr-494	414	97	process	process	NOUN
ftr-494	414	98	,	,	PUNCT
ftr-494	414	99	in	in	ADP
ftr-494	414	100	federal	federal	ADJ
ftr-494	414	101	income	income	NOUN
ftr-494	414	102	tax	tax	NOUN
ftr-494	414	103	simplification	simplification	NOUN
ftr-494	414	104	507	507	NUM
ftr-494	414	105	(	(	PUNCT
ftr-494	414	106	c.	c.	PROPN
ftr-494	414	107	gustafson	gustafson	PROPN
ftr-494	414	108	ed	ed	PROPN
ftr-494	414	109	.	.	PUNCT
ftr-494	414	110	)	)	PUNCT
ftr-494	414	111	(	(	PUNCT
ftr-494	414	112	1979	1979	NUM
ftr-494	414	113	)	)	PUNCT
ftr-494	414	114	;	;	PUNCT
ftr-494	414	115	deborah	deborah	PROPN
ftr-494	414	116	h.	h.	PROPN
ftr-494	414	117	schenk	schenk	PROPN
ftr-494	414	118	.	.	PUNCT
ftr-494	415	1	simplification	simplification	NOUN
ftr-494	415	2	for	for	ADP
ftr-494	415	3	individual	individual	ADJ
ftr-494	415	4	taxpayers	taxpayer	NOUN
ftr-494	415	5	:	:	PUNCT
ftr-494	415	6	problems	problem	NOUN
ftr-494	415	7	and	and	CCONJ
ftr-494	415	8	proposals	proposal	NOUN
ftr-494	415	9	,	,	PUNCT
ftr-494	415	10	45	45	NUM
ftr-494	415	11	tax	tax	NOUN
ftr-494	415	12	l.	l.	PROPN
ftr-494	415	13	rev	rev	PROPN
ftr-494	415	14	.	.	PROPN
ftr-494	415	15	121	121	NUM
ftr-494	415	16	(	(	PUNCT
ftr-494	415	17	1989	1989	NUM
ftr-494	415	18	)	)	PUNCT
ftr-494	415	19	.	.	PUNCT
ftr-494	416	1	52	52	NUM
ftr-494	416	2	.	.	PUNCT
ftr-494	417	1	house	house	NOUN
ftr-494	417	2	comm	comm	NOUN
ftr-494	417	3	.	.	PUNCT
ftr-494	418	1	on	on	ADP
ftr-494	418	2	government	government	NOUN
ftr-494	418	3	operations	operation	NOUN
ftr-494	418	4	,	,	PUNCT
ftr-494	418	5	tax	tax	NOUN
ftr-494	418	6	systems	system	NOUN
ftr-494	418	7	modernization	modernization	NOUN
ftr-494	418	8	:	:	PUNCT
ftr-494	418	9	some	some	DET
ftr-494	418	10	early	early	ADJ
ftr-494	418	11	observations	observation	NOUN
ftr-494	418	12	on	on	ADP
ftr-494	418	13	its	its	PRON
ftr-494	418	14	progress	progress	NOUN
ftr-494	418	15	,	,	PUNCT
ftr-494	418	16	h.r	h.r	PROPN
ftr-494	418	17	.	.	PROPN
ftr-494	418	18	rep	rep	PROPN
ftr-494	418	19	.	.	PROPN
ftr-494	419	1	no	no	PROPN
ftr-494	419	2	.	.	NOUN
ftr-494	420	1	388	388	NUM
ftr-494	420	2	,	,	PUNCT
ftr-494	420	3	102d	102d	NUM
ftr-494	420	4	cong	cong	NOUN
ftr-494	420	5	.	.	PUNCT
ftr-494	420	6	,	,	PUNCT
ftr-494	420	7	1st	1st	ADJ
ftr-494	420	8	sess	sess	NOUN
ftr-494	420	9	.	.	PUNCT
ftr-494	421	1	(	(	PUNCT
ftr-494	421	2	1991	1991	NUM
ftr-494	421	3	)	)	PUNCT
ftr-494	421	4	(	(	PUNCT
ftr-494	421	5	available	available	ADJ
ftr-494	421	6	in	in	ADP
ftr-494	421	7	tax	tax	NOUN
ftr-494	421	8	notes	note	NOUN
ftr-494	421	9	,	,	PUNCT
ftr-494	421	10	microfiche	microfiche	PROPN
ftr-494	421	11	database	database	PROPN
ftr-494	421	12	doc	doc	PROPN
ftr-494	421	13	.	.	PROPN
ftr-494	421	14	91	91	NUM
ftr-494	421	15	-	-	SYM
ftr-494	421	16	10225	10225	NUM
ftr-494	421	17	(	(	PUNCT
ftr-494	421	18	dec	dec	PROPN
ftr-494	421	19	.	.	PROPN
ftr-494	421	20	9	9	NUM
ftr-494	421	21	.	.	NUM
ftr-494	421	22	1991	1991	NUM
ftr-494	421	23	)	)	PUNCT
ftr-494	421	24	)	)	PUNCT
ftr-494	421	25	.	.	PUNCT
ftr-494	422	1	while	while	SCONJ
ftr-494	422	2	the	the	DET
ftr-494	422	3	modernization	modernization	NOUN
ftr-494	422	4	of	of	ADP
ftr-494	422	5	computer	computer	NOUN
ftr-494	422	6	resources	resource	NOUN
ftr-494	422	7	presents	present	VERB
ftr-494	422	8	a	a	DET
ftr-494	422	9	principal	principal	ADJ
ftr-494	422	10	mechanism	mechanism	NOUN
ftr-494	422	11	by	by	ADP
ftr-494	422	12	which	which	PRON
ftr-494	422	13	the	the	DET
ftr-494	422	14	service	service	NOUN
ftr-494	422	15	can	can	AUX
ftr-494	422	16	keep	keep	VERB
ftr-494	422	17	modest	modest	ADJ
ftr-494	422	18	pace	pace	NOUN
ftr-494	422	19	with	with	ADP
ftr-494	422	20	the	the	DET
ftr-494	422	21	exponential	exponential	ADJ
ftr-494	422	22	increase	increase	NOUN
ftr-494	422	23	in	in	ADP
ftr-494	422	24	the	the	DET
ftr-494	422	25	number	number	NOUN
ftr-494	422	26	of	of	ADP
ftr-494	422	27	income	income	NOUN
ftr-494	422	28	tax	tax	NOUN
ftr-494	422	29	returns	return	NOUN
ftr-494	422	30	and	and	CCONJ
ftr-494	422	31	other	other	ADJ
ftr-494	422	32	informational	informational	ADJ
ftr-494	422	33	reports	report	NOUN
ftr-494	422	34	,	,	PUNCT
ftr-494	422	35	the	the	DET
ftr-494	422	36	service	service	NOUN
ftr-494	422	37	's	's	PART
ftr-494	422	38	road	road	NOUN
ftr-494	422	39	to	to	AUX
ftr-494	422	40	successfully	successfully	ADV
ftr-494	422	41	effecting	effect	VERB
ftr-494	422	42	modernization	modernization	NOUN
ftr-494	422	43	of	of	ADP
ftr-494	422	44	its	its	PRON
ftr-494	422	45	computer	computer	NOUN
ftr-494	422	46	systems	system	NOUN
ftr-494	422	47	has	have	AUX
ftr-494	422	48	been	be	AUX
ftr-494	422	49	uncertain	uncertain	ADJ
ftr-494	422	50	and	and	CCONJ
ftr-494	422	51	frustrating	frustrating	ADJ
ftr-494	422	52	.	.	PUNCT
ftr-494	423	1	according	accord	VERB
ftr-494	423	2	to	to	ADP
ftr-494	423	3	this	this	DET
ftr-494	423	4	report	report	NOUN
ftr-494	423	5	,	,	PUNCT
ftr-494	423	6	the	the	DET
ftr-494	423	7	service	service	NOUN
ftr-494	423	8	is	be	AUX
ftr-494	423	9	in	in	ADP
ftr-494	423	10	the	the	DET
ftr-494	423	11	third	third	ADJ
ftr-494	423	12	phase	phase	NOUN
ftr-494	423	13	of	of	ADP
ftr-494	423	14	attempting	attempt	VERB
ftr-494	423	15	to	to	PART
ftr-494	423	16	modernize	modernize	VERB
ftr-494	423	17	its	its	PRON
ftr-494	423	18	antiquated	antiquated	ADJ
ftr-494	423	19	computer	computer	NOUN
ftr-494	423	20	systems	system	NOUN
ftr-494	423	21	under	under	ADP
ftr-494	423	22	a	a	DET
ftr-494	423	23	program	program	NOUN
ftr-494	423	24	entitled	entitle	VERB
ftr-494	423	25	tax	tax	NOUN
ftr-494	423	26	systems	system	NOUN
ftr-494	423	27	modernization	modernization	NOUN
ftr-494	423	28	(	(	PUNCT
ftr-494	423	29	"	"	PUNCT
ftr-494	423	30	tsm	tsm	NOUN
ftr-494	423	31	"	"	PUNCT
ftr-494	423	32	)	)	PUNCT
ftr-494	423	33	.	.	PUNCT
ftr-494	424	1	there	there	PRON
ftr-494	424	2	is	be	VERB
ftr-494	424	3	a	a	DET
ftr-494	424	4	serious	serious	ADJ
ftr-494	424	5	question	question	NOUN
ftr-494	424	6	whether	whether	SCONJ
ftr-494	424	7	the	the	DET
ftr-494	424	8	service	service	NOUN
ftr-494	424	9	possesses	possess	VERB
ftr-494	424	10	the	the	DET
ftr-494	424	11	management	management	NOUN
ftr-494	424	12	controls	control	VERB
ftr-494	424	13	in	in	ADP
ftr-494	424	14	the	the	DET
ftr-494	424	15	areas	area	NOUN
ftr-494	424	16	of	of	ADP
ftr-494	424	17	procurement	procurement	NOUN
ftr-494	424	18	and	and	CCONJ
ftr-494	424	19	systems	system	NOUN
ftr-494	424	20	development	development	NOUN
ftr-494	424	21	to	to	PART
ftr-494	424	22	successfully	successfully	ADV
ftr-494	424	23	achieve	achieve	VERB
ftr-494	424	24	its	its	PRON
ftr-494	424	25	modernization	modernization	NOUN
ftr-494	424	26	objectives	objective	NOUN
ftr-494	424	27	.	.	PUNCT
ftr-494	425	1	i	i	PRON
ftr-494	425	2	d.	d.	PROPN
ftr-494	425	3	at	at	ADP
ftr-494	425	4	5	5	NUM
ftr-494	425	5	.	.	PUNCT
ftr-494	426	1	the	the	DET
ftr-494	426	2	report	report	NOUN
ftr-494	426	3	concluded	conclude	VERB
ftr-494	426	4	with	with	ADP
ftr-494	426	5	the	the	DET
ftr-494	426	6	view	view	NOUN
ftr-494	426	7	that	that	SCONJ
ftr-494	426	8	tsm	tsm	NOUN
ftr-494	426	9	is	be	AUX
ftr-494	426	10	a	a	DET
ftr-494	426	11	critical	critical	ADJ
ftr-494	426	12	long	long	ADJ
ftr-494	426	13	-	-	PUNCT
ftr-494	426	14	term	term	NOUN
ftr-494	426	15	program	program	NOUN
ftr-494	426	16	,	,	PUNCT
ftr-494	426	17	which	which	PRON
ftr-494	426	18	is	be	AUX
ftr-494	426	19	not	not	PART
ftr-494	426	20	only	only	ADV
ftr-494	426	21	massive	massive	ADJ
ftr-494	426	22	and	and	CCONJ
ftr-494	426	23	challenging	challenging	ADJ
ftr-494	426	24	,	,	PUNCT
ftr-494	426	25	but	but	CCONJ
ftr-494	426	26	also	also	ADV
ftr-494	426	27	fraught	fraught	ADJ
ftr-494	426	28	with	with	ADP
ftr-494	426	29	risk	risk	NOUN
ftr-494	426	30	.	.	PUNCT
ftr-494	427	1	i	i	PRON
ftr-494	427	2	d.	d.	PROPN
ftr-494	427	3	at	at	ADP
ftr-494	427	4	8	8	NUM
ftr-494	427	5	.	.	PUNCT
ftr-494	428	1	with	with	ADP
ftr-494	428	2	the	the	DET
ftr-494	428	3	anticipated	anticipate	VERB
ftr-494	428	4	30	30	NUM
ftr-494	428	5	%	%	NOUN
ftr-494	428	6	annual	annual	ADJ
ftr-494	428	7	increase	increase	NOUN
ftr-494	428	8	in	in	ADP
ftr-494	428	9	the	the	DET
ftr-494	428	10	number	number	NOUN
ftr-494	428	11	of	of	ADP
ftr-494	428	12	returns	return	NOUN
ftr-494	428	13	filed	file	VERB
ftr-494	428	14	through	through	ADP
ftr-494	428	15	the	the	DET
ftr-494	428	16	year	year	NOUN
ftr-494	428	17	2008	2008	NUM
ftr-494	428	18	,	,	PUNCT
ftr-494	428	19	failure	failure	NOUN
ftr-494	428	20	to	to	PART
ftr-494	428	21	bring	bring	VERB
ftr-494	428	22	this	this	DET
ftr-494	428	23	highly	highly	ADV
ftr-494	428	24	complex	complex	ADJ
ftr-494	428	25	and	and	CCONJ
ftr-494	428	26	advanced	advanced	ADJ
ftr-494	428	27	computer	computer	NOUN
ftr-494	428	28	system	system	NOUN
ftr-494	428	29	online	online	ADV
ftr-494	428	30	could	could	AUX
ftr-494	428	31	have	have	VERB
ftr-494	428	32	a	a	DET
ftr-494	428	33	disastrous	disastrous	ADJ
ftr-494	428	34	impact	impact	NOUN
ftr-494	428	35	on	on	ADP
ftr-494	428	36	future	future	ADJ
ftr-494	428	37	administration	administration	NOUN
ftr-494	428	38	of	of	ADP
ftr-494	428	39	the	the	DET
ftr-494	428	40	tax	tax	NOUN
ftr-494	428	41	laws	law	NOUN
ftr-494	428	42	.	.	PUNCT
ftr-494	429	1	i	i	PRON
ftr-494	429	2	d.	d.	PROPN
ftr-494	429	3	at	at	ADP
ftr-494	429	4	18	18	NUM
ftr-494	429	5	n.	n.	NOUN
ftr-494	429	6	1	1	NUM
ftr-494	429	7	.	.	PUNCT
ftr-494	430	1	see	see	VERB
ftr-494	430	2	dolan	dolan	PROPN
ftr-494	430	3	,	,	PUNCT
ftr-494	430	4	supra	supra	PROPN
ftr-494	430	5	note	note	NOUN
ftr-494	430	6	13	13	NUM
ftr-494	430	7	,	,	PUNCT
ftr-494	430	8	at	at	ADP
ftr-494	430	9	101l	101l	NOUN
ftr-494	430	10	(	(	PUNCT
ftr-494	430	11	providing	provide	VERB
ftr-494	430	12	a	a	DET
ftr-494	430	13	current	current	ADJ
ftr-494	430	14	report	report	NOUN
ftr-494	430	15	on	on	ADP
ftr-494	430	16	tsm	tsm	NOUN
ftr-494	430	17	)	)	PUNCT
ftr-494	430	18	;	;	PUNCT
ftr-494	430	19	ford	ford	PROPN
ftr-494	430	20	&	&	CCONJ
ftr-494	430	21	evans	evans	PROPN
ftr-494	430	22	,	,	PUNCT
ftr-494	430	23	supra	supra	PROPN
ftr-494	430	24	note	note	PROPN
ftr-494	430	25	13	13	NUM
ftr-494	430	26	,	,	PUNCT
ftr-494	430	27	at	at	ADP
ftr-494	430	28	1272	1272	NUM
ftr-494	430	29	,	,	PUNCT
ftr-494	430	30	1273	1273	NUM
ftr-494	430	31	.	.	PUNCT
ftr-494	431	1	19931	19931	NUM
ftr-494	431	2	florida	florida	PROPN
ftr-494	431	3	tax	tax	NOUN
ftr-494	431	4	review	review	NOUN
ftr-494	431	5	v.	v.	ADP
ftr-494	431	6	a	a	DET
ftr-494	431	7	comprehensive	comprehensive	ADJ
ftr-494	431	8	tax	tax	NOUN
ftr-494	431	9	amnesty	amnesty	NOUN
ftr-494	431	10	program	program	NOUN
ftr-494	431	11	the	the	DET
ftr-494	431	12	current	current	ADJ
ftr-494	431	13	nonfiler	nonfiler	NOUN
ftr-494	431	14	program	program	NOUN
ftr-494	431	15	represents	represent	VERB
ftr-494	431	16	only	only	ADV
ftr-494	431	17	a	a	DET
ftr-494	431	18	slight	slight	ADJ
ftr-494	431	19	modification	modification	NOUN
ftr-494	431	20	of	of	ADP
ftr-494	431	21	the	the	DET
ftr-494	431	22	original	original	ADJ
ftr-494	431	23	administrative	administrative	ADJ
ftr-494	431	24	approach	approach	NOUN
ftr-494	431	25	of	of	ADP
ftr-494	431	26	the	the	DET
ftr-494	431	27	service	service	NOUN
ftr-494	431	28	to	to	PART
ftr-494	431	29	secure	secure	VERB
ftr-494	431	30	voluntary	voluntary	ADJ
ftr-494	431	31	compliance	compliance	NOUN
ftr-494	431	32	.	.	PUNCT
ftr-494	432	1	the	the	DET
ftr-494	432	2	service	service	NOUN
ftr-494	432	3	's	's	PART
ftr-494	432	4	recent	recent	ADJ
ftr-494	432	5	expansion	expansion	NOUN
ftr-494	432	6	of	of	ADP
ftr-494	432	7	its	its	PRON
ftr-494	432	8	offer	offer	VERB
ftr-494	432	9	-	-	PUNCT
ftr-494	432	10	in	in	ADP
ftr-494	432	11	-	-	PUNCT
ftr-494	432	12	compromise	compromise	NOUN
ftr-494	432	13	program	program	NOUN
ftr-494	432	14	is	be	AUX
ftr-494	432	15	another	another	DET
ftr-494	432	16	change	change	NOUN
ftr-494	432	17	in	in	ADP
ftr-494	432	18	policy	policy	NOUN
ftr-494	432	19	designed	design	VERB
ftr-494	432	20	with	with	ADP
ftr-494	432	21	renewed	renew	VERB
ftr-494	432	22	concern	concern	NOUN
ftr-494	432	23	for	for	ADP
ftr-494	432	24	efficient	efficient	ADJ
ftr-494	432	25	collection	collection	NOUN
ftr-494	432	26	of	of	ADP
ftr-494	432	27	back	back	NOUN
ftr-494	432	28	taxes.53	taxes.53	NOUN
ftr-494	432	29	the	the	DET
ftr-494	432	30	nonfiler	nonfiler	NOUN
ftr-494	432	31	and	and	CCONJ
ftr-494	432	32	the	the	DET
ftr-494	432	33	expanded	expand	VERB
ftr-494	432	34	offer	offer	NOUN
ftr-494	432	35	-	-	PUNCT
ftr-494	432	36	in	in	ADP
ftr-494	432	37	-	-	PUNCT
ftr-494	432	38	compromise	compromise	NOUN
ftr-494	432	39	programs	program	NOUN
ftr-494	432	40	,	,	PUNCT
ftr-494	432	41	along	along	ADP
ftr-494	432	42	with	with	ADP
ftr-494	432	43	other	other	ADJ
ftr-494	432	44	similar	similar	ADJ
ftr-494	432	45	developments	development	NOUN
ftr-494	432	46	,	,	PUNCT
ftr-494	432	47	are	be	AUX
ftr-494	432	48	moderately	moderately	ADV
ftr-494	432	49	daring	dare	VERB
ftr-494	432	50	from	from	ADP
ftr-494	432	51	the	the	DET
ftr-494	432	52	perspective	perspective	NOUN
ftr-494	432	53	of	of	ADP
ftr-494	432	54	the	the	DET
ftr-494	432	55	historically	historically	ADV
ftr-494	432	56	draconian	draconian	ADJ
ftr-494	432	57	attitude	attitude	NOUN
ftr-494	432	58	of	of	ADP
ftr-494	432	59	the	the	DET
ftr-494	432	60	service	service	NOUN
ftr-494	432	61	.	.	PUNCT
ftr-494	433	1	the	the	DET
ftr-494	433	2	early	early	ADJ
ftr-494	433	3	returns	return	NOUN
ftr-494	433	4	from	from	ADP
ftr-494	433	5	these	these	DET
ftr-494	433	6	programs	program	NOUN
ftr-494	433	7	are	be	AUX
ftr-494	433	8	somewhat	somewhat	ADV
ftr-494	433	9	promising	promising	ADJ
ftr-494	433	10	in	in	ADP
ftr-494	433	11	terms	term	NOUN
ftr-494	433	12	of	of	ADP
ftr-494	433	13	securing	secure	VERB
ftr-494	433	14	additional	additional	ADJ
ftr-494	433	15	tax	tax	NOUN
ftr-494	433	16	revenue.54	revenue.54	NOUN
ftr-494	433	17	this	this	DET
ftr-494	433	18	fact	fact	NOUN
ftr-494	433	19	,	,	PUNCT
ftr-494	433	20	along	along	ADP
ftr-494	433	21	with	with	ADP
ftr-494	433	22	the	the	DET
ftr-494	433	23	desperate	desperate	ADJ
ftr-494	433	24	need	need	NOUN
ftr-494	433	25	for	for	ADP
ftr-494	433	26	more	more	ADJ
ftr-494	433	27	tax	tax	NOUN
ftr-494	433	28	revenue	revenue	NOUN
ftr-494	433	29	,	,	PUNCT
ftr-494	433	30	raises	raise	VERB
ftr-494	433	31	the	the	DET
ftr-494	433	32	broader	broad	ADJ
ftr-494	433	33	question	question	NOUN
ftr-494	433	34	of	of	ADP
ftr-494	433	35	whether	whether	SCONJ
ftr-494	433	36	a	a	DET
ftr-494	433	37	comprehensive	comprehensive	ADJ
ftr-494	433	38	tax	tax	NOUN
ftr-494	433	39	amnesty	amnesty	NOUN
ftr-494	433	40	program	program	NOUN
ftr-494	433	41	ought	ought	AUX
ftr-494	433	42	to	to	PART
ftr-494	433	43	be	be	AUX
ftr-494	433	44	considered	consider	VERB
ftr-494	433	45	by	by	ADP
ftr-494	433	46	the	the	DET
ftr-494	433	47	clinton	clinton	PROPN
ftr-494	433	48	administration	administration	PROPN
ftr-494	433	49	and	and	CCONJ
ftr-494	433	50	congress	congress	PROPN
ftr-494	433	51	.	.	PUNCT
ftr-494	434	1	quite	quite	ADV
ftr-494	434	2	frankly	frankly	ADV
ftr-494	434	3	,	,	PUNCT
ftr-494	434	4	if	if	SCONJ
ftr-494	434	5	innovation	innovation	NOUN
ftr-494	434	6	and	and	CCONJ
ftr-494	434	7	flexibility	flexibility	NOUN
ftr-494	434	8	are	be	AUX
ftr-494	434	9	the	the	DET
ftr-494	434	10	mechanism	mechanism	NOUN
ftr-494	434	11	for	for	ADP
ftr-494	434	12	private	private	ADJ
ftr-494	434	13	industry	industry	NOUN
ftr-494	434	14	to	to	PART
ftr-494	434	15	meet	meet	VERB
ftr-494	434	16	the	the	DET
ftr-494	434	17	challenges	challenge	NOUN
ftr-494	434	18	of	of	ADP
ftr-494	434	19	the	the	DET
ftr-494	434	20	next	next	ADJ
ftr-494	434	21	century	century	NOUN
ftr-494	434	22	,	,	PUNCT
ftr-494	434	23	then	then	ADV
ftr-494	434	24	tax	tax	NOUN
ftr-494	434	25	amnesty	amnesty	NOUN
ftr-494	434	26	at	at	ADP
ftr-494	434	27	the	the	DET
ftr-494	434	28	federal	federal	ADJ
ftr-494	434	29	level	level	NOUN
ftr-494	434	30	may	may	AUX
ftr-494	434	31	be	be	AUX
ftr-494	434	32	the	the	DET
ftr-494	434	33	mechanism	mechanism	NOUN
ftr-494	434	34	for	for	ADP
ftr-494	434	35	the	the	DET
ftr-494	434	36	government	government	NOUN
ftr-494	434	37	to	to	ADP
ftr-494	434	38	53	53	NUM
ftr-494	434	39	.	.	PUNCT
ftr-494	435	1	in	in	ADP
ftr-494	435	2	the	the	DET
ftr-494	435	3	instructions	instruction	NOUN
ftr-494	435	4	to	to	ADP
ftr-494	435	5	its	its	PRON
ftr-494	435	6	form	form	NOUN
ftr-494	435	7	656	656	NUM
ftr-494	435	8	,	,	PUNCT
ftr-494	435	9	the	the	DET
ftr-494	435	10	service	service	NOUN
ftr-494	435	11	has	have	AUX
ftr-494	435	12	stated	state	VERB
ftr-494	435	13	its	its	PRON
ftr-494	435	14	policy	policy	NOUN
ftr-494	435	15	regarding	regard	VERB
ftr-494	435	16	offers	offer	NOUN
ftr-494	435	17	-	-	PUNCT
ftr-494	435	18	in	in	ADP
ftr-494	435	19	-	-	PUNCT
ftr-494	435	20	compromise	compromise	NOUN
ftr-494	435	21	.	.	PUNCT
ftr-494	436	1	department	department	NOUN
ftr-494	436	2	of	of	ADP
ftr-494	436	3	the	the	DET
ftr-494	436	4	treasury	treasury	NOUN
ftr-494	436	5	,	,	PUNCT
ftr-494	436	6	internal	internal	ADJ
ftr-494	436	7	revenue	revenue	NOUN
ftr-494	436	8	service	service	NOUN
ftr-494	436	9	,	,	PUNCT
ftr-494	436	10	offer	offer	VERB
ftr-494	436	11	in	in	ADP
ftr-494	436	12	compromise	compromise	NOUN
ftr-494	436	13	,	,	PUNCT
ftr-494	436	14	instructions	instruction	NOUN
ftr-494	436	15	to	to	ADP
ftr-494	436	16	irs	irs	PROPN
ftr-494	436	17	form	form	NOUN
ftr-494	436	18	656	656	NUM
ftr-494	436	19	(	(	PUNCT
ftr-494	436	20	rev	rev	PROPN
ftr-494	436	21	.	.	PROPN
ftr-494	436	22	feb	feb	PROPN
ftr-494	436	23	.	.	PROPN
ftr-494	436	24	1992	1992	NUM
ftr-494	436	25	)	)	PUNCT
ftr-494	436	26	.	.	PUNCT
ftr-494	437	1	the	the	DET
ftr-494	437	2	service	service	NOUN
ftr-494	437	3	policy	policy	NOUN
ftr-494	437	4	as	as	SCONJ
ftr-494	437	5	stated	state	VERB
ftr-494	437	6	in	in	ADP
ftr-494	437	7	the	the	DET
ftr-494	437	8	instructions	instruction	NOUN
ftr-494	437	9	is	be	AUX
ftr-494	437	10	as	as	SCONJ
ftr-494	437	11	follows	follow	VERB
ftr-494	437	12	:	:	PUNCT
ftr-494	437	13	the	the	DET
ftr-494	437	14	service	service	NOUN
ftr-494	437	15	will	will	AUX
ftr-494	437	16	accept	accept	VERB
ftr-494	437	17	an	an	DET
ftr-494	437	18	offer	offer	NOUN
ftr-494	437	19	in	in	ADP
ftr-494	437	20	compromise	compromise	NOUN
ftr-494	437	21	when	when	SCONJ
ftr-494	437	22	it	it	PRON
ftr-494	437	23	is	be	AUX
ftr-494	437	24	unlikely	unlikely	ADJ
ftr-494	437	25	that	that	SCONJ
ftr-494	437	26	the	the	DET
ftr-494	437	27	tax	tax	NOUN
ftr-494	437	28	liability	liability	NOUN
ftr-494	437	29	can	can	AUX
ftr-494	437	30	be	be	AUX
ftr-494	437	31	collected	collect	VERB
ftr-494	437	32	in	in	ADP
ftr-494	437	33	full	full	ADJ
ftr-494	437	34	and	and	CCONJ
ftr-494	437	35	the	the	DET
ftr-494	437	36	amount	amount	NOUN
ftr-494	437	37	offered	offer	VERB
ftr-494	437	38	reasonably	reasonably	ADV
ftr-494	437	39	reflects	reflect	VERB
ftr-494	437	40	collection	collection	NOUN
ftr-494	437	41	potential	potential	NOUN
ftr-494	437	42	.	.	PUNCT
ftr-494	438	1	an	an	DET
ftr-494	438	2	offer	offer	NOUN
ftr-494	438	3	in	in	ADP
ftr-494	438	4	compromise	compromise	NOUN
ftr-494	438	5	is	be	AUX
ftr-494	438	6	a	a	DET
ftr-494	438	7	legitimate	legitimate	ADJ
ftr-494	438	8	alternative	alternative	NOUN
ftr-494	438	9	to	to	ADP
ftr-494	438	10	declaring	declare	VERB
ftr-494	438	11	a	a	DET
ftr-494	438	12	case	case	NOUN
ftr-494	438	13	as	as	SCONJ
ftr-494	438	14	currently	currently	ADV
ftr-494	438	15	not	not	PART
ftr-494	438	16	collectible	collectible	ADJ
ftr-494	438	17	or	or	CCONJ
ftr-494	438	18	to	to	ADP
ftr-494	438	19	a	a	DET
ftr-494	438	20	protracted	protract	VERB
ftr-494	438	21	installment	installment	NOUN
ftr-494	438	22	agreement	agreement	NOUN
ftr-494	438	23	.	.	PUNCT
ftr-494	439	1	the	the	DET
ftr-494	439	2	goal	goal	NOUN
ftr-494	439	3	is	be	AUX
ftr-494	439	4	to	to	PART
ftr-494	439	5	achieve	achieve	VERB
ftr-494	439	6	collection	collection	NOUN
ftr-494	439	7	of	of	ADP
ftr-494	439	8	what	what	PRON
ftr-494	439	9	is	be	AUX
ftr-494	439	10	potentially	potentially	ADV
ftr-494	439	11	collectible	collectible	ADJ
ftr-494	439	12	at	at	ADP
ftr-494	439	13	the	the	DET
ftr-494	439	14	earliest	early	ADJ
ftr-494	439	15	possible	possible	ADJ
ftr-494	439	16	time	time	NOUN
ftr-494	439	17	and	and	CCONJ
ftr-494	439	18	at	at	ADP
ftr-494	439	19	the	the	DET
ftr-494	439	20	least	least	ADJ
ftr-494	439	21	cost	cost	NOUN
ftr-494	439	22	to	to	ADP
ftr-494	439	23	the	the	DET
ftr-494	439	24	government	government	NOUN
ftr-494	439	25	.	.	PUNCT
ftr-494	440	1	in	in	ADP
ftr-494	440	2	cases	case	NOUN
ftr-494	440	3	where	where	SCONJ
ftr-494	440	4	an	an	DET
ftr-494	440	5	offer	offer	NOUN
ftr-494	440	6	in	in	ADP
ftr-494	440	7	compromise	compromise	NOUN
ftr-494	440	8	appears	appear	VERB
ftr-494	440	9	to	to	PART
ftr-494	440	10	be	be	AUX
ftr-494	440	11	a	a	DET
ftr-494	440	12	viable	viable	ADJ
ftr-494	440	13	solution	solution	NOUN
ftr-494	440	14	to	to	ADP
ftr-494	440	15	a	a	DET
ftr-494	440	16	tax	tax	NOUN
ftr-494	440	17	delinquency	delinquency	NOUN
ftr-494	440	18	,	,	PUNCT
ftr-494	440	19	the	the	DET
ftr-494	440	20	service	service	NOUN
ftr-494	440	21	employee	employee	NOUN
ftr-494	440	22	assigned	assign	VERB
ftr-494	440	23	the	the	DET
ftr-494	440	24	case	case	NOUN
ftr-494	440	25	will	will	AUX
ftr-494	440	26	discuss	discuss	VERB
ftr-494	440	27	the	the	DET
ftr-494	440	28	compromise	compromise	NOUN
ftr-494	440	29	alternative	alternative	NOUN
ftr-494	440	30	with	with	ADP
ftr-494	440	31	the	the	DET
ftr-494	440	32	taxpayer	taxpayer	NOUN
ftr-494	440	33	and	and	CCONJ
ftr-494	440	34	,	,	PUNCT
ftr-494	440	35	when	when	SCONJ
ftr-494	440	36	necessary	necessary	ADJ
ftr-494	440	37	,	,	PUNCT
ftr-494	440	38	assist	assist	VERB
ftr-494	440	39	in	in	ADP
ftr-494	440	40	preparing	prepare	VERB
ftr-494	440	41	the	the	DET
ftr-494	440	42	required	require	VERB
ftr-494	440	43	forms	form	NOUN
ftr-494	440	44	.	.	PUNCT
ftr-494	441	1	the	the	DET
ftr-494	441	2	taxpayer	taxpayer	NOUN
ftr-494	441	3	will	will	AUX
ftr-494	441	4	be	be	AUX
ftr-494	441	5	responsible	responsible	ADJ
ftr-494	441	6	for	for	ADP
ftr-494	441	7	initiating	initiate	VERB
ftr-494	441	8	the	the	DET
ftr-494	441	9	first	first	ADJ
ftr-494	441	10	specific	specific	ADJ
ftr-494	441	11	proposal	proposal	NOUN
ftr-494	441	12	for	for	ADP
ftr-494	441	13	compromise	compromise	NOUN
ftr-494	441	14	.	.	PUNCT
ftr-494	442	1	the	the	DET
ftr-494	442	2	success	success	NOUN
ftr-494	442	3	of	of	ADP
ftr-494	442	4	the	the	DET
ftr-494	442	5	compromise	compromise	NOUN
ftr-494	442	6	program	program	NOUN
ftr-494	442	7	will	will	AUX
ftr-494	442	8	be	be	AUX
ftr-494	442	9	assured	assure	VERB
ftr-494	442	10	only	only	ADV
ftr-494	442	11	if	if	SCONJ
ftr-494	442	12	taxpayers	taxpayer	NOUN
ftr-494	442	13	make	make	VERB
ftr-494	442	14	adequate	adequate	ADJ
ftr-494	442	15	compromise	compromise	NOUN
ftr-494	442	16	proposal	proposal	NOUN
ftr-494	442	17	[	[	X
ftr-494	442	18	sic	sic	ADJ
ftr-494	442	19	]	]	X
ftr-494	442	20	consistent	consistent	ADJ
ftr-494	442	21	with	with	ADP
ftr-494	442	22	their	their	PRON
ftr-494	442	23	ability	ability	NOUN
ftr-494	442	24	to	to	PART
ftr-494	442	25	pay	pay	VERB
ftr-494	442	26	and	and	CCONJ
ftr-494	442	27	the	the	DET
ftr-494	442	28	service	service	NOUN
ftr-494	442	29	makes	make	VERB
ftr-494	442	30	prompt	prompt	ADJ
ftr-494	442	31	and	and	CCONJ
ftr-494	442	32	reasonable	reasonable	ADJ
ftr-494	442	33	decisions	decision	NOUN
ftr-494	442	34	.	.	PUNCT
ftr-494	443	1	taxpayers	taxpayer	NOUN
ftr-494	443	2	are	be	AUX
ftr-494	443	3	expected	expect	VERB
ftr-494	443	4	to	to	PART
ftr-494	443	5	provide	provide	VERB
ftr-494	443	6	reasonable	reasonable	ADJ
ftr-494	443	7	documentation	documentation	NOUN
ftr-494	443	8	to	to	PART
ftr-494	443	9	verify	verify	VERB
ftr-494	443	10	their	their	PRON
ftr-494	443	11	ability	ability	NOUN
ftr-494	443	12	to	to	PART
ftr-494	443	13	pay	pay	VERB
ftr-494	443	14	.	.	PUNCT
ftr-494	444	1	the	the	DET
ftr-494	444	2	ultimate	ultimate	ADJ
ftr-494	444	3	goal	goal	NOUN
ftr-494	444	4	is	be	AUX
ftr-494	444	5	a	a	DET
ftr-494	444	6	compromise	compromise	NOUN
ftr-494	444	7	which	which	PRON
ftr-494	444	8	is	be	AUX
ftr-494	444	9	in	in	ADP
ftr-494	444	10	the	the	DET
ftr-494	444	11	best	good	ADJ
ftr-494	444	12	interest	interest	NOUN
ftr-494	444	13	of	of	ADP
ftr-494	444	14	both	both	CCONJ
ftr-494	444	15	the	the	DET
ftr-494	444	16	taxpayer	taxpayer	NOUN
ftr-494	444	17	and	and	CCONJ
ftr-494	444	18	the	the	DET
ftr-494	444	19	service	service	NOUN
ftr-494	444	20	.	.	PUNCT
ftr-494	445	1	acceptance	acceptance	NOUN
ftr-494	445	2	of	of	ADP
ftr-494	445	3	an	an	DET
ftr-494	445	4	adequate	adequate	ADJ
ftr-494	445	5	offer	offer	NOUN
ftr-494	445	6	will	will	AUX
ftr-494	445	7	also	also	ADV
ftr-494	445	8	result	result	VERB
ftr-494	445	9	in	in	ADP
ftr-494	445	10	creating	create	VERB
ftr-494	445	11	for	for	ADP
ftr-494	445	12	the	the	DET
ftr-494	445	13	taxpayer	taxpayer	NOUN
ftr-494	445	14	an	an	DET
ftr-494	445	15	expectation	expectation	NOUN
ftr-494	445	16	of	of	ADP
ftr-494	445	17	and	and	CCONJ
ftr-494	445	18	a	a	DET
ftr-494	445	19	fresh	fresh	ADJ
ftr-494	445	20	start	start	NOUN
ftr-494	445	21	towards	towards	ADP
ftr-494	445	22	compliance	compliance	NOUN
ftr-494	445	23	with	with	ADP
ftr-494	445	24	all	all	DET
ftr-494	445	25	future	future	ADJ
ftr-494	445	26	filing	filing	NOUN
ftr-494	445	27	and	and	CCONJ
ftr-494	445	28	payment	payment	NOUN
ftr-494	445	29	requirements	requirement	NOUN
ftr-494	445	30	.	.	PUNCT
ftr-494	446	1	54	54	NUM
ftr-494	446	2	.	.	PUNCT
ftr-494	447	1	see	see	VERB
ftr-494	447	2	rita	rita	PROPN
ftr-494	447	3	l.	l.	PROPN
ftr-494	447	4	zeidner	zeidner	PROPN
ftr-494	447	5	,	,	PUNCT
ftr-494	447	6	a	a	DET
ftr-494	447	7	year	year	NOUN
ftr-494	447	8	later	later	ADV
ftr-494	447	9	,	,	PUNCT
ftr-494	447	10	irs	irs	PROPN
ftr-494	447	11	reports	report	VERB
ftr-494	447	12	gains	gain	NOUN
ftr-494	447	13	from	from	ADP
ftr-494	447	14	offers	offer	NOUN
ftr-494	447	15	in	in	ADP
ftr-494	447	16	compromise	compromise	NOUN
ftr-494	447	17	program	program	NOUN
ftr-494	447	18	,	,	PUNCT
ftr-494	447	19	58	58	NUM
ftr-494	447	20	tax	tax	NOUN
ftr-494	447	21	notes	note	NOUN
ftr-494	447	22	540	540	NUM
ftr-494	447	23	(	(	PUNCT
ftr-494	447	24	feb	feb	X
ftr-494	447	25	.	.	PROPN
ftr-494	447	26	1	1	NUM
ftr-494	447	27	,	,	PUNCT
ftr-494	447	28	1993	1993	NUM
ftr-494	447	29	)	)	PUNCT
ftr-494	447	30	(	(	PUNCT
ftr-494	447	31	comparing	compare	VERB
ftr-494	447	32	offer	offer	NOUN
ftr-494	447	33	-	-	PUNCT
ftr-494	447	34	in	in	ADP
ftr-494	447	35	-	-	PUNCT
ftr-494	447	36	compromise	compromise	NOUN
ftr-494	447	37	statistics	statistic	NOUN
ftr-494	447	38	for	for	ADP
ftr-494	447	39	1992	1992	NUM
ftr-494	447	40	with	with	ADP
ftr-494	447	41	those	those	PRON
ftr-494	447	42	for	for	ADP
ftr-494	447	43	1991	1991	NUM
ftr-494	447	44	)	)	PUNCT
ftr-494	447	45	.	.	PUNCT
ftr-494	448	1	the	the	DET
ftr-494	448	2	new	new	ADJ
ftr-494	448	3	offer	offer	NOUN
ftr-494	448	4	-	-	PUNCT
ftr-494	448	5	in	in	ADP
ftr-494	448	6	-	-	PUNCT
ftr-494	448	7	compromise	compromise	NOUN
ftr-494	448	8	policy	policy	NOUN
ftr-494	448	9	is	be	AUX
ftr-494	448	10	not	not	PART
ftr-494	448	11	only	only	ADV
ftr-494	448	12	imminently	imminently	ADV
ftr-494	448	13	practical	practical	ADJ
ftr-494	448	14	but	but	CCONJ
ftr-494	448	15	it	it	PRON
ftr-494	448	16	also	also	ADV
ftr-494	448	17	benefits	benefit	VERB
ftr-494	448	18	both	both	CCONJ
ftr-494	448	19	the	the	DET
ftr-494	448	20	taxpayer	taxpayer	NOUN
ftr-494	448	21	and	and	CCONJ
ftr-494	448	22	the	the	DET
ftr-494	448	23	government	government	NOUN
ftr-494	448	24	in	in	ADP
ftr-494	448	25	that	that	SCONJ
ftr-494	448	26	it	it	PRON
ftr-494	448	27	accelerates	accelerate	VERB
ftr-494	448	28	collection	collection	NOUN
ftr-494	448	29	of	of	ADP
ftr-494	448	30	outstanding	outstanding	ADJ
ftr-494	448	31	taxes	taxis	NOUN
ftr-494	448	32	while	while	SCONJ
ftr-494	448	33	giving	give	VERB
ftr-494	448	34	the	the	DET
ftr-494	448	35	taxpayer	taxpayer	NOUN
ftr-494	448	36	a	a	DET
ftr-494	448	37	fresh	fresh	ADJ
ftr-494	448	38	start	start	NOUN
ftr-494	448	39	.	.	PUNCT
ftr-494	449	1	[	[	X
ftr-494	449	2	vol	vol	NOUN
ftr-494	449	3	1:5	1:5	NUM
ftr-494	449	4	tax	tax	NOUN
ftr-494	449	5	anmesty	anmesty	NOUN
ftr-494	449	6	.	.	PUNCT
ftr-494	449	7	:	:	PUNCT
ftr-494	450	1	an	an	DET
ftr-494	450	2	old	old	ADJ
ftr-494	450	3	debate	debate	NOUN
ftr-494	450	4	address	address	NOUN
ftr-494	450	5	the	the	DET
ftr-494	450	6	increasingly	increasingly	ADV
ftr-494	450	7	serious	serious	ADJ
ftr-494	450	8	problem	problem	NOUN
ftr-494	450	9	of	of	ADP
ftr-494	450	10	noncompliance	noncompliance	NOUN
ftr-494	450	11	.	.	PUNCT
ftr-494	451	1	vi	vi	X
ftr-494	451	2	.	.	PUNCT
ftr-494	452	1	the	the	DET
ftr-494	452	2	traditional	traditional	ADJ
ftr-494	452	3	response	response	NOUN
ftr-494	452	4	concerning	concern	VERB
ftr-494	452	5	tax	tax	NOUN
ftr-494	452	6	amnesty	amnesty	NOUN
ftr-494	452	7	:	:	PUNCT
ftr-494	452	8	internal	internal	ADJ
ftr-494	452	9	revenue	revenue	NOUN
ftr-494	452	10	service	service	NOUN
ftr-494	452	11	since	since	SCONJ
ftr-494	452	12	the	the	DET
ftr-494	452	13	future	future	NOUN
ftr-494	452	14	is	be	AUX
ftr-494	452	15	frequently	frequently	ADV
ftr-494	452	16	a	a	DET
ftr-494	452	17	product	product	NOUN
ftr-494	452	18	of	of	ADP
ftr-494	452	19	past	past	ADJ
ftr-494	452	20	practices	practice	NOUN
ftr-494	452	21	,	,	PUNCT
ftr-494	452	22	it	it	PRON
ftr-494	452	23	is	be	AUX
ftr-494	452	24	doubtful	doubtful	ADJ
ftr-494	452	25	whether	whether	SCONJ
ftr-494	452	26	the	the	DET
ftr-494	452	27	service	service	NOUN
ftr-494	452	28	can	can	AUX
ftr-494	452	29	,	,	PUNCT
ftr-494	452	30	or	or	CCONJ
ftr-494	452	31	,	,	PUNCT
ftr-494	452	32	for	for	ADP
ftr-494	452	33	that	that	DET
ftr-494	452	34	matter	matter	NOUN
ftr-494	452	35	,	,	PUNCT
ftr-494	452	36	should	should	AUX
ftr-494	452	37	,	,	PUNCT
ftr-494	452	38	ever	ever	ADV
ftr-494	452	39	recommend	recommend	VERB
ftr-494	452	40	the	the	DET
ftr-494	452	41	adoption	adoption	NOUN
ftr-494	452	42	of	of	ADP
ftr-494	452	43	a	a	DET
ftr-494	452	44	full	full	ADJ
ftr-494	452	45	-	-	PUNCT
ftr-494	452	46	scale	scale	NOUN
ftr-494	452	47	tax	tax	NOUN
ftr-494	452	48	amnesty	amnesty	NOUN
ftr-494	452	49	program	program	NOUN
ftr-494	452	50	.	.	PUNCT
ftr-494	453	1	the	the	DET
ftr-494	453	2	service	service	NOUN
ftr-494	453	3	's	's	PART
ftr-494	453	4	traditional	traditional	ADJ
ftr-494	453	5	mission	mission	NOUN
ftr-494	453	6	has	have	AUX
ftr-494	453	7	been	be	AUX
ftr-494	453	8	one	one	NUM
ftr-494	453	9	of	of	ADP
ftr-494	453	10	enforcement	enforcement	NOUN
ftr-494	453	11	,	,	PUNCT
ftr-494	453	12	and	and	CCONJ
ftr-494	453	13	thus	thus	ADV
ftr-494	453	14	its	its	PRON
ftr-494	453	15	organization	organization	NOUN
ftr-494	453	16	has	have	AUX
ftr-494	453	17	been	be	AUX
ftr-494	453	18	functionally	functionally	ADV
ftr-494	453	19	designed	design	VERB
ftr-494	453	20	to	to	PART
ftr-494	453	21	secure	secure	VERB
ftr-494	453	22	compliance	compliance	NOUN
ftr-494	453	23	through	through	ADP
ftr-494	453	24	the	the	DET
ftr-494	453	25	fear	fear	NOUN
ftr-494	453	26	of	of	ADP
ftr-494	453	27	civil	civil	ADJ
ftr-494	453	28	penalties	penalty	NOUN
ftr-494	453	29	and	and	CCONJ
ftr-494	453	30	criminal	criminal	ADJ
ftr-494	453	31	prosecution	prosecution	NOUN
ftr-494	453	32	.	.	PUNCT
ftr-494	454	1	this	this	PRON
ftr-494	454	2	is	be	AUX
ftr-494	454	3	not	not	PART
ftr-494	454	4	to	to	PART
ftr-494	454	5	suggest	suggest	VERB
ftr-494	454	6	that	that	SCONJ
ftr-494	454	7	there	there	PRON
ftr-494	454	8	has	have	AUX
ftr-494	454	9	not	not	PART
ftr-494	454	10	been	be	AUX
ftr-494	454	11	a	a	DET
ftr-494	454	12	significant	significant	ADJ
ftr-494	454	13	allocation	allocation	NOUN
ftr-494	454	14	of	of	ADP
ftr-494	454	15	resources	resource	NOUN
ftr-494	454	16	by	by	ADP
ftr-494	454	17	the	the	DET
ftr-494	454	18	service	service	NOUN
ftr-494	454	19	to	to	PART
ftr-494	454	20	develop	develop	VERB
ftr-494	454	21	simplified	simplified	ADJ
ftr-494	454	22	tax	tax	NOUN
ftr-494	454	23	forms	form	NOUN
ftr-494	454	24	,	,	PUNCT
ftr-494	454	25	carefully	carefully	ADV
ftr-494	454	26	provide	provide	VERB
ftr-494	454	27	instructions	instruction	NOUN
ftr-494	454	28	,	,	PUNCT
ftr-494	454	29	and	and	CCONJ
ftr-494	454	30	provide	provide	VERB
ftr-494	454	31	individual	individual	ADJ
ftr-494	454	32	taxpayer	taxpayer	NOUN
ftr-494	454	33	assistance;55	assistance;55	NOUN
ftr-494	454	34	nor	nor	CCONJ
ftr-494	454	35	is	be	AUX
ftr-494	454	36	it	it	PRON
ftr-494	454	37	to	to	PART
ftr-494	454	38	suggest	suggest	VERB
ftr-494	454	39	that	that	SCONJ
ftr-494	454	40	there	there	PRON
ftr-494	454	41	is	be	VERB
ftr-494	454	42	not	not	PART
ftr-494	454	43	a	a	DET
ftr-494	454	44	positive	positive	ADJ
ftr-494	454	45	relationship	relationship	NOUN
ftr-494	454	46	between	between	ADP
ftr-494	454	47	increasing	increase	VERB
ftr-494	454	48	the	the	DET
ftr-494	454	49	percentage	percentage	NOUN
ftr-494	454	50	of	of	ADP
ftr-494	454	51	audits	audits	NOUN
ftr-494	454	52	and	and	CCONJ
ftr-494	454	53	increasing	increase	VERB
ftr-494	454	54	federal	federal	ADJ
ftr-494	454	55	revenue	revenue	NOUN
ftr-494	454	56	.	.	PUNCT
ftr-494	454	57	'	'	PUNCT
ftr-494	455	1	a	a	DET
ftr-494	455	2	policy	policy	NOUN
ftr-494	455	3	change	change	NOUN
ftr-494	455	4	to	to	ADP
ftr-494	455	5	a	a	DET
ftr-494	455	6	user	user	NOUN
ftr-494	455	7	-	-	PUNCT
ftr-494	455	8	friendly	friendly	ADJ
ftr-494	455	9	system	system	NOUN
ftr-494	455	10	is	be	AUX
ftr-494	455	11	simply	simply	ADV
ftr-494	455	12	contrary	contrary	ADJ
ftr-494	455	13	to	to	ADP
ftr-494	455	14	the	the	DET
ftr-494	455	15	primary	primary	ADJ
ftr-494	455	16	mission	mission	NOUN
ftr-494	455	17	of	of	ADP
ftr-494	455	18	the	the	DET
ftr-494	455	19	service	service	NOUN
ftr-494	455	20	as	as	SCONJ
ftr-494	455	21	understood	understand	VERB
ftr-494	455	22	over	over	ADP
ftr-494	455	23	the	the	DET
ftr-494	455	24	last	last	ADJ
ftr-494	455	25	70	70	NUM
ftr-494	455	26	years	year	NOUN
ftr-494	455	27	.	.	PUNCT
ftr-494	456	1	a	a	DET
ftr-494	456	2	policy	policy	NOUN
ftr-494	456	3	of	of	ADP
ftr-494	456	4	tax	tax	NOUN
ftr-494	456	5	amnesty	amnesty	NOUN
ftr-494	456	6	,	,	PUNCT
ftr-494	456	7	despite	despite	SCONJ
ftr-494	456	8	the	the	DET
ftr-494	456	9	recent	recent	ADJ
ftr-494	456	10	changes	change	NOUN
ftr-494	456	11	in	in	ADP
ftr-494	456	12	the	the	DET
ftr-494	456	13	agency	agency	NOUN
ftr-494	456	14	discussed	discuss	VERB
ftr-494	456	15	above	above	ADV
ftr-494	456	16	,	,	PUNCT
ftr-494	456	17	remains	remain	VERB
ftr-494	456	18	antithetical	antithetical	ADJ
ftr-494	456	19	to	to	ADP
ftr-494	456	20	the	the	DET
ftr-494	456	21	purpose	purpose	NOUN
ftr-494	456	22	for	for	ADP
ftr-494	456	23	which	which	PRON
ftr-494	456	24	the	the	DET
ftr-494	456	25	service	service	NOUN
ftr-494	456	26	was	be	AUX
ftr-494	456	27	created	create	VERB
ftr-494	456	28	and	and	CCONJ
ftr-494	456	29	the	the	DET
ftr-494	456	30	interests	interest	NOUN
ftr-494	456	31	of	of	ADP
ftr-494	456	32	its	its	PRON
ftr-494	456	33	careerist	careerist	ADJ
ftr-494	456	34	members	member	NOUN
ftr-494	456	35	who	who	PRON
ftr-494	456	36	have	have	VERB
ftr-494	456	37	a	a	DET
ftr-494	456	38	vital	vital	ADJ
ftr-494	456	39	stake	stake	NOUN
ftr-494	456	40	in	in	ADP
ftr-494	456	41	the	the	DET
ftr-494	456	42	continuation	continuation	NOUN
ftr-494	456	43	of	of	ADP
ftr-494	456	44	past	past	ADJ
ftr-494	456	45	practices	practice	NOUN
ftr-494	456	46	.	.	PUNCT
ftr-494	457	1	for	for	ADP
ftr-494	457	2	example	example	NOUN
ftr-494	457	3	,	,	PUNCT
ftr-494	457	4	it	it	PRON
ftr-494	457	5	was	be	AUX
ftr-494	457	6	probably	probably	ADV
ftr-494	457	7	not	not	PART
ftr-494	457	8	surprising	surprising	ADJ
ftr-494	457	9	that	that	SCONJ
ftr-494	457	10	the	the	DET
ftr-494	457	11	central	central	ADJ
ftr-494	457	12	intelligence	intelligence	NOUN
ftr-494	457	13	agency	agency	NOUN
ftr-494	457	14	(	(	PUNCT
ftr-494	457	15	the	the	DET
ftr-494	457	16	"	"	PUNCT
ftr-494	457	17	cia	cia	PROPN
ftr-494	457	18	"	"	PUNCT
ftr-494	457	19	)	)	PUNCT
ftr-494	457	20	was	be	AUX
ftr-494	457	21	totally	totally	ADV
ftr-494	457	22	unable	unable	ADJ
ftr-494	457	23	to	to	PART
ftr-494	457	24	foresee	foresee	VERB
ftr-494	457	25	the	the	DET
ftr-494	457	26	collapse	collapse	NOUN
ftr-494	457	27	of	of	ADP
ftr-494	457	28	the	the	DET
ftr-494	457	29	former	former	ADJ
ftr-494	457	30	soviet	soviet	PROPN
ftr-494	457	31	union	union	PROPN
ftr-494	457	32	and	and	CCONJ
ftr-494	457	33	other	other	ADJ
ftr-494	457	34	communist	communist	ADJ
ftr-494	457	35	states	state	NOUN
ftr-494	457	36	.	.	PUNCT
ftr-494	458	1	the	the	DET
ftr-494	458	2	cia	cia	PROPN
ftr-494	458	3	was	be	AUX
ftr-494	458	4	created	create	VERB
ftr-494	458	5	to	to	PART
ftr-494	458	6	report	report	VERB
ftr-494	458	7	on	on	ADP
ftr-494	458	8	the	the	DET
ftr-494	458	9	threat	threat	NOUN
ftr-494	458	10	that	that	PRON
ftr-494	458	11	such	such	ADJ
ftr-494	458	12	countries	country	NOUN
ftr-494	458	13	presented	present	VERB
ftr-494	458	14	to	to	ADP
ftr-494	458	15	us	we	PRON
ftr-494	458	16	.	.	PUNCT
ftr-494	459	1	it	it	PRON
ftr-494	459	2	simply	simply	ADV
ftr-494	459	3	was	be	AUX
ftr-494	459	4	not	not	PART
ftr-494	459	5	able	able	ADJ
ftr-494	459	6	to	to	PART
ftr-494	459	7	predict	predict	VERB
ftr-494	459	8	the	the	DET
ftr-494	459	9	rather	rather	ADV
ftr-494	459	10	startling	startling	ADJ
ftr-494	459	11	decomposition	decomposition	NOUN
ftr-494	459	12	of	of	ADP
ftr-494	459	13	the	the	DET
ftr-494	459	14	communist	communist	ADJ
ftr-494	459	15	states	state	NOUN
ftr-494	459	16	.	.	PUNCT
ftr-494	460	1	similarly	similarly	ADV
ftr-494	460	2	,	,	PUNCT
ftr-494	460	3	the	the	DET
ftr-494	460	4	service	service	NOUN
ftr-494	460	5	is	be	AUX
ftr-494	460	6	not	not	PART
ftr-494	460	7	able	able	ADJ
ftr-494	460	8	to	to	PART
ftr-494	460	9	be	be	AUX
ftr-494	460	10	sufficiently	sufficiently	ADV
ftr-494	460	11	objective	objective	ADJ
ftr-494	460	12	about	about	ADP
ftr-494	460	13	a	a	DET
ftr-494	460	14	truly	truly	ADV
ftr-494	460	15	radical	radical	ADJ
ftr-494	460	16	revision	revision	NOUN
ftr-494	460	17	of	of	ADP
ftr-494	460	18	its	its	PRON
ftr-494	460	19	approach	approach	NOUN
ftr-494	460	20	to	to	ADP
ftr-494	460	21	the	the	DET
ftr-494	460	22	collection	collection	NOUN
ftr-494	460	23	of	of	ADP
ftr-494	460	24	taxes	taxis	NOUN
ftr-494	460	25	,	,	PUNCT
ftr-494	460	26	although	although	SCONJ
ftr-494	460	27	it	it	PRON
ftr-494	460	28	is	be	AUX
ftr-494	460	29	obvious	obvious	ADJ
ftr-494	460	30	that	that	SCONJ
ftr-494	460	31	harsh	harsh	ADJ
ftr-494	460	32	realities	reality	NOUN
ftr-494	460	33	forced	force	VERB
ftr-494	460	34	the	the	DET
ftr-494	460	35	creation	creation	NOUN
ftr-494	460	36	of	of	ADP
ftr-494	460	37	compliance	compliance	NOUN
ftr-494	460	38	2000	2000	NUM
ftr-494	460	39	.	.	PUNCT
ftr-494	460	40	"	"	PUNCT
ftr-494	461	1	this	this	PRON
ftr-494	461	2	is	be	AUX
ftr-494	461	3	not	not	PART
ftr-494	461	4	a	a	DET
ftr-494	461	5	criticism	criticism	NOUN
ftr-494	461	6	of	of	ADP
ftr-494	461	7	the	the	DET
ftr-494	461	8	service	service	NOUN
ftr-494	461	9	,	,	PUNCT
ftr-494	461	10	but	but	CCONJ
ftr-494	461	11	rather	rather	ADV
ftr-494	461	12	a	a	DET
ftr-494	461	13	description	description	NOUN
ftr-494	461	14	of	of	ADP
ftr-494	461	15	the	the	DET
ftr-494	461	16	obvious	obvious	ADJ
ftr-494	461	17	nature	nature	NOUN
ftr-494	461	18	of	of	ADP
ftr-494	461	19	the	the	DET
ftr-494	461	20	limitations	limitation	NOUN
ftr-494	461	21	that	that	PRON
ftr-494	461	22	preclude	preclude	VERB
ftr-494	461	23	the	the	DET
ftr-494	461	24	service	service	NOUN
ftr-494	461	25	from	from	ADP
ftr-494	461	26	recommending	recommend	VERB
ftr-494	461	27	such	such	DET
ftr-494	461	28	a	a	DET
ftr-494	461	29	policy	policy	NOUN
ftr-494	461	30	.	.	PUNCT
ftr-494	462	1	more	more	ADV
ftr-494	462	2	importantly	importantly	ADV
ftr-494	462	3	,	,	PUNCT
ftr-494	462	4	the	the	DET
ftr-494	462	5	question	question	NOUN
ftr-494	462	6	of	of	ADP
ftr-494	462	7	whether	whether	SCONJ
ftr-494	462	8	to	to	PART
ftr-494	462	9	adopt	adopt	VERB
ftr-494	462	10	a	a	DET
ftr-494	462	11	comprehensive	comprehensive	ADJ
ftr-494	462	12	tax	tax	NOUN
ftr-494	462	13	amnesty	amnesty	NOUN
ftr-494	462	14	program	program	NOUN
ftr-494	462	15	presents	present	VERB
ftr-494	462	16	a	a	DET
ftr-494	462	17	purely	purely	ADV
ftr-494	462	18	political	political	ADJ
ftr-494	462	19	issue	issue	NOUN
ftr-494	462	20	which	which	PRON
ftr-494	462	21	must	must	AUX
ftr-494	462	22	be	be	AUX
ftr-494	462	23	resolved	resolve	VERB
ftr-494	462	24	by	by	ADP
ftr-494	462	25	president	president	PROPN
ftr-494	462	26	clinton	clinton	PROPN
ftr-494	462	27	and	and	CCONJ
ftr-494	462	28	congress	congress	PROPN
ftr-494	462	29	.	.	PUNCT
ftr-494	463	1	thus	thus	ADV
ftr-494	463	2	,	,	PUNCT
ftr-494	463	3	it	it	PRON
ftr-494	463	4	would	would	AUX
ftr-494	463	5	be	be	AUX
ftr-494	463	6	inappropriate	inappropriate	ADJ
ftr-494	463	7	for	for	ADP
ftr-494	463	8	the	the	DET
ftr-494	463	9	service	service	NOUN
ftr-494	463	10	,	,	PUNCT
ftr-494	463	11	on	on	ADP
ftr-494	463	12	its	its	PRON
ftr-494	463	13	own	own	ADJ
ftr-494	463	14	,	,	PUNCT
ftr-494	463	15	to	to	PART
ftr-494	463	16	recommend	recommend	VERB
ftr-494	463	17	such	such	DET
ftr-494	463	18	a	a	DET
ftr-494	463	19	program	program	NOUN
ftr-494	463	20	.	.	PUNCT
ftr-494	464	1	55	55	NUM
ftr-494	464	2	.	.	X
ftr-494	465	1	overview	overview	NOUN
ftr-494	465	2	,	,	PUNCT
ftr-494	465	3	supra	supra	PROPN
ftr-494	465	4	note	note	NOUN
ftr-494	465	5	16	16	NUM
ftr-494	465	6	,	,	PUNCT
ftr-494	465	7	at	at	ADP
ftr-494	465	8	199	199	NUM
ftr-494	465	9	-	-	SYM
ftr-494	465	10	200	200	NUM
ftr-494	465	11	.	.	PUNCT
ftr-494	466	1	the	the	DET
ftr-494	466	2	service	service	NOUN
ftr-494	466	3	has	have	AUX
ftr-494	466	4	had	have	VERB
ftr-494	466	5	difficulty	difficulty	NOUN
ftr-494	466	6	securing	secure	VERB
ftr-494	466	7	competent	competent	ADJ
ftr-494	466	8	employees	employee	NOUN
ftr-494	466	9	to	to	PART
ftr-494	466	10	provide	provide	VERB
ftr-494	466	11	taxpayer	taxpayer	NOUN
ftr-494	466	12	assistance	assistance	NOUN
ftr-494	466	13	.	.	PUNCT
ftr-494	467	1	in	in	ADP
ftr-494	467	2	a	a	DET
ftr-494	467	3	recent	recent	ADJ
ftr-494	467	4	year	year	NOUN
ftr-494	467	5	.	.	PUNCT
ftr-494	468	1	36.3	36.3	NUM
ftr-494	468	2	%	%	NOUN
ftr-494	468	3	of	of	ADP
ftr-494	468	4	all	all	DET
ftr-494	468	5	answers	answer	NOUN
ftr-494	468	6	provided	provide	VERB
ftr-494	468	7	by	by	ADP
ftr-494	468	8	the	the	DET
ftr-494	468	9	service	service	NOUN
ftr-494	468	10	to	to	ADP
ftr-494	468	11	taxpayers	taxpayer	NOUN
ftr-494	468	12	were	be	AUX
ftr-494	468	13	incorrect	incorrect	ADJ
ftr-494	468	14	the	the	DET
ftr-494	468	15	service	service	NOUN
ftr-494	468	16	attributes	attribute	VERB
ftr-494	468	17	this	this	DET
ftr-494	468	18	high	high	ADJ
ftr-494	468	19	error	error	NOUN
ftr-494	468	20	rate	rate	NOUN
ftr-494	468	21	to	to	ADP
ftr-494	468	22	inadequate	inadequate	ADJ
ftr-494	468	23	training	training	NOUN
ftr-494	468	24	and	and	CCONJ
ftr-494	468	25	high	high	ADJ
ftr-494	468	26	employee	employee	NOUN
ftr-494	468	27	turnover	turnover	NOUN
ftr-494	468	28	.	.	PUNCT
ftr-494	469	1	i	i	PRON
ftr-494	469	2	d.	d.	PROPN
ftr-494	469	3	(	(	PUNCT
ftr-494	469	4	setting	set	VERB
ftr-494	469	5	forth	forth	ADP
ftr-494	469	6	a	a	DET
ftr-494	469	7	brief	brief	ADJ
ftr-494	469	8	discussion	discussion	NOUN
ftr-494	469	9	regarding	regard	VERB
ftr-494	469	10	efforts	effort	NOUN
ftr-494	469	11	by	by	ADP
ftr-494	469	12	the	the	DET
ftr-494	469	13	service	service	NOUN
ftr-494	469	14	)	)	PUNCT
ftr-494	469	15	.	.	PUNCT
ftr-494	470	1	56	56	NUM
ftr-494	470	2	.	.	PUNCT
ftr-494	471	1	see	see	PROPN
ftr-494	471	2	dubin	dubin	PROPN
ftr-494	471	3	,	,	PUNCT
ftr-494	471	4	et	et	PROPN
ftr-494	471	5	al	al	PROPN
ftr-494	471	6	.	.	PROPN
ftr-494	471	7	,	,	PUNCT
ftr-494	471	8	supra	supra	PROPN
ftr-494	471	9	note	note	NOUN
ftr-494	471	10	46	46	NUM
ftr-494	471	11	.	.	PUNCT
ftr-494	472	1	57	57	NUM
ftr-494	472	2	.	.	PUNCT
ftr-494	473	1	see	see	VERB
ftr-494	473	2	dolan	dolan	PROPN
ftr-494	473	3	,	,	PUNCT
ftr-494	473	4	supra	supra	PROPN
ftr-494	473	5	note	note	NOUN
ftr-494	473	6	13	13	NUM
ftr-494	473	7	.	.	SYM
ftr-494	473	8	19931	19931	NUM
ftr-494	474	1	florida	florida	PROPN
ftr-494	474	2	tax	tax	NOUN
ftr-494	474	3	review	review	NOUN
ftr-494	474	4	this	this	PRON
ftr-494	474	5	is	be	AUX
ftr-494	474	6	not	not	PART
ftr-494	474	7	to	to	PART
ftr-494	474	8	suggest	suggest	VERB
ftr-494	474	9	that	that	SCONJ
ftr-494	474	10	a	a	DET
ftr-494	474	11	federal	federal	ADJ
ftr-494	474	12	tax	tax	NOUN
ftr-494	474	13	amnesty	amnesty	NOUN
ftr-494	474	14	program	program	NOUN
ftr-494	474	15	would	would	AUX
ftr-494	474	16	solve	solve	VERB
ftr-494	474	17	the	the	DET
ftr-494	474	18	deficit	deficit	NOUN
ftr-494	474	19	problem	problem	NOUN
ftr-494	474	20	,	,	PUNCT
ftr-494	474	21	and	and	CCONJ
ftr-494	474	22	therefore	therefore	ADV
ftr-494	474	23	should	should	AUX
ftr-494	474	24	be	be	AUX
ftr-494	474	25	instantly	instantly	ADV
ftr-494	474	26	adopted	adopt	VERB
ftr-494	474	27	.	.	PUNCT
ftr-494	475	1	there	there	PRON
ftr-494	475	2	are	be	VERB
ftr-494	475	3	many	many	ADJ
ftr-494	475	4	serious	serious	ADJ
ftr-494	475	5	and	and	CCONJ
ftr-494	475	6	difficult	difficult	ADJ
ftr-494	475	7	matters	matter	NOUN
ftr-494	475	8	to	to	PART
ftr-494	475	9	consider	consider	VERB
ftr-494	475	10	.	.	PUNCT
ftr-494	476	1	in	in	ADP
ftr-494	476	2	1990	1990	NUM
ftr-494	476	3	,	,	PUNCT
ftr-494	476	4	testifying	testify	VERB
ftr-494	476	5	before	before	ADP
ftr-494	476	6	the	the	DET
ftr-494	476	7	house	house	PROPN
ftr-494	476	8	subcommittee	subcommittee	PROPN
ftr-494	476	9	on	on	ADP
ftr-494	476	10	commerce	commerce	PROPN
ftr-494	476	11	,	,	PUNCT
ftr-494	476	12	consumer	consumer	NOUN
ftr-494	476	13	and	and	CCONJ
ftr-494	476	14	monetary	monetary	ADJ
ftr-494	476	15	affairs	affair	NOUN
ftr-494	476	16	,	,	PUNCT
ftr-494	476	17	committee	committee	NOUN
ftr-494	476	18	on	on	ADP
ftr-494	476	19	government	government	NOUN
ftr-494	476	20	operations	operation	NOUN
ftr-494	476	21	,	,	PUNCT
ftr-494	476	22	fred	fred	PROPN
ftr-494	476	23	t.	t.	PROPN
ftr-494	476	24	goldberg	goldberg	PROPN
ftr-494	476	25	,	,	PUNCT
ftr-494	476	26	former	former	ADJ
ftr-494	476	27	commissioner	commissioner	NOUN
ftr-494	476	28	,	,	PUNCT
ftr-494	476	29	and	and	CCONJ
ftr-494	476	30	michael	michael	PROPN
ftr-494	476	31	j.	j.	PROPN
ftr-494	476	32	graetz	graetz	PROPN
ftr-494	476	33	,	,	PUNCT
ftr-494	476	34	former	former	ADJ
ftr-494	476	35	deputy	deputy	NOUN
ftr-494	476	36	assistant	assistant	NOUN
ftr-494	476	37	secretary	secretary	NOUN
ftr-494	476	38	of	of	ADP
ftr-494	476	39	the	the	DET
ftr-494	476	40	treasury	treasury	NOUN
ftr-494	476	41	,	,	PUNCT
ftr-494	476	42	outlined	outline	VERB
ftr-494	476	43	a	a	DET
ftr-494	476	44	series	series	NOUN
ftr-494	476	45	of	of	ADP
ftr-494	476	46	significant	significant	ADJ
ftr-494	476	47	concerns	concern	NOUN
ftr-494	476	48	that	that	PRON
ftr-494	476	49	support	support	VERB
ftr-494	476	50	the	the	DET
ftr-494	476	51	rejection	rejection	NOUN
ftr-494	476	52	of	of	ADP
ftr-494	476	53	a	a	DET
ftr-494	476	54	federal	federal	ADJ
ftr-494	476	55	tax	tax	NOUN
ftr-494	476	56	amnesty	amnesty	NOUN
ftr-494	476	57	program.5	program.5	PROPN
ftr-494	476	58	"	"	PUNCT
ftr-494	476	59	their	their	PRON
ftr-494	476	60	individual	individual	ADJ
ftr-494	476	61	and	and	CCONJ
ftr-494	476	62	collective	collective	ADJ
ftr-494	476	63	views	view	NOUN
ftr-494	476	64	constitute	constitute	VERB
ftr-494	476	65	a	a	DET
ftr-494	476	66	compelling	compelling	ADJ
ftr-494	476	67	case	case	NOUN
ftr-494	476	68	justifying	justify	VERB
ftr-494	476	69	rejection	rejection	NOUN
ftr-494	476	70	of	of	ADP
ftr-494	476	71	a	a	DET
ftr-494	476	72	federal	federal	ADJ
ftr-494	476	73	tax	tax	NOUN
ftr-494	476	74	amnesty	amnesty	NOUN
ftr-494	476	75	program	program	NOUN
ftr-494	476	76	.	.	PUNCT
ftr-494	477	1	the	the	DET
ftr-494	477	2	following	follow	VERB
ftr-494	477	3	were	be	AUX
ftr-494	477	4	among	among	ADP
ftr-494	477	5	their	their	PRON
ftr-494	477	6	major	major	ADJ
ftr-494	477	7	concerns	concern	NOUN
ftr-494	477	8	.	.	PUNCT
ftr-494	478	1	1	1	X
ftr-494	478	2	.	.	X
ftr-494	478	3	that	that	SCONJ
ftr-494	478	4	the	the	DET
ftr-494	478	5	states	state	NOUN
ftr-494	478	6	may	may	AUX
ftr-494	478	7	have	have	AUX
ftr-494	478	8	had	have	VERB
ftr-494	478	9	successful	successful	ADJ
ftr-494	478	10	tax	tax	NOUN
ftr-494	478	11	amnesty	amnesty	NOUN
ftr-494	478	12	programs	program	NOUN
ftr-494	478	13	does	do	AUX
ftr-494	478	14	not	not	PART
ftr-494	478	15	necessarily	necessarily	ADV
ftr-494	478	16	mean	mean	VERB
ftr-494	478	17	that	that	SCONJ
ftr-494	478	18	a	a	DET
ftr-494	478	19	federal	federal	ADJ
ftr-494	478	20	tax	tax	NOUN
ftr-494	478	21	amnesty	amnesty	NOUN
ftr-494	478	22	program	program	NOUN
ftr-494	478	23	would	would	AUX
ftr-494	478	24	be	be	AUX
ftr-494	478	25	successful	successful	ADJ
ftr-494	478	26	.	.	PUNCT
ftr-494	479	1	2	2	X
ftr-494	479	2	.	.	X
ftr-494	479	3	taxpayers	taxpayer	NOUN
ftr-494	479	4	who	who	PRON
ftr-494	479	5	have	have	AUX
ftr-494	479	6	fully	fully	ADV
ftr-494	479	7	complied	comply	VERB
ftr-494	479	8	with	with	ADP
ftr-494	479	9	their	their	PRON
ftr-494	479	10	federal	federal	ADJ
ftr-494	479	11	income	income	NOUN
ftr-494	479	12	tax	tax	NOUN
ftr-494	479	13	obligations	obligation	NOUN
ftr-494	479	14	understandably	understandably	ADV
ftr-494	479	15	might	might	AUX
ftr-494	479	16	object	object	VERB
ftr-494	479	17	to	to	ADP
ftr-494	479	18	allowing	allow	VERB
ftr-494	479	19	noncompliant	noncompliant	ADJ
ftr-494	479	20	taxpayers	taxpayer	NOUN
ftr-494	479	21	to	to	PART
ftr-494	479	22	be	be	AUX
ftr-494	479	23	relieved	relieve	VERB
ftr-494	479	24	of	of	ADP
ftr-494	479	25	criminal	criminal	ADJ
ftr-494	479	26	prosecutions	prosecution	NOUN
ftr-494	479	27	,	,	PUNCT
ftr-494	479	28	and	and	CCONJ
ftr-494	479	29	perhaps	perhaps	ADV
ftr-494	479	30	civil	civil	ADJ
ftr-494	479	31	tax	tax	NOUN
ftr-494	479	32	penalties	penalty	NOUN
ftr-494	479	33	.	.	PUNCT
ftr-494	480	1	3	3	X
ftr-494	480	2	.	.	X
ftr-494	480	3	the	the	DET
ftr-494	480	4	tax	tax	NOUN
ftr-494	480	5	amnesty	amnesty	NOUN
ftr-494	480	6	program	program	NOUN
ftr-494	480	7	would	would	AUX
ftr-494	480	8	not	not	PART
ftr-494	480	9	result	result	VERB
ftr-494	480	10	in	in	ADP
ftr-494	480	11	a	a	DET
ftr-494	480	12	net	net	ADJ
ftr-494	480	13	increase	increase	NOUN
ftr-494	480	14	in	in	ADP
ftr-494	480	15	revenue	revenue	NOUN
ftr-494	480	16	since	since	SCONJ
ftr-494	480	17	there	there	PRON
ftr-494	480	18	would	would	AUX
ftr-494	480	19	be	be	AUX
ftr-494	480	20	offsetting	offset	VERB
ftr-494	480	21	transactional	transactional	ADJ
ftr-494	480	22	costs	cost	NOUN
ftr-494	480	23	.	.	PUNCT
ftr-494	481	1	4	4	X
ftr-494	481	2	.	.	X
ftr-494	481	3	there	there	PRON
ftr-494	481	4	is	be	VERB
ftr-494	481	5	no	no	DET
ftr-494	481	6	agreement	agreement	NOUN
ftr-494	481	7	as	as	ADP
ftr-494	481	8	to	to	ADP
ftr-494	481	9	how	how	SCONJ
ftr-494	481	10	much	much	ADJ
ftr-494	481	11	additional	additional	ADJ
ftr-494	481	12	revenue	revenue	NOUN
ftr-494	481	13	would	would	AUX
ftr-494	481	14	be	be	AUX
ftr-494	481	15	collected	collect	VERB
ftr-494	481	16	solely	solely	ADV
ftr-494	481	17	by	by	ADP
ftr-494	481	18	reason	reason	NOUN
ftr-494	481	19	of	of	ADP
ftr-494	481	20	the	the	DET
ftr-494	481	21	tax	tax	NOUN
ftr-494	481	22	amnesty	amnesty	NOUN
ftr-494	481	23	program	program	NOUN
ftr-494	481	24	.	.	PUNCT
ftr-494	482	1	5	5	X
ftr-494	482	2	.	.	X
ftr-494	483	1	it	it	PRON
ftr-494	483	2	is	be	AUX
ftr-494	483	3	not	not	PART
ftr-494	483	4	clear	clear	ADJ
ftr-494	483	5	that	that	SCONJ
ftr-494	483	6	the	the	DET
ftr-494	483	7	service	service	NOUN
ftr-494	483	8	has	have	VERB
ftr-494	483	9	sufficient	sufficient	ADJ
ftr-494	483	10	enforcement	enforcement	NOUN
ftr-494	483	11	resources	resource	NOUN
ftr-494	483	12	to	to	PART
ftr-494	483	13	provide	provide	VERB
ftr-494	483	14	the	the	DET
ftr-494	483	15	"	"	PUNCT
ftr-494	483	16	stick	stick	NOUN
ftr-494	483	17	,	,	PUNCT
ftr-494	483	18	"	"	PUNCT
ftr-494	483	19	after	after	SCONJ
ftr-494	483	20	the	the	DET
ftr-494	483	21	period	period	NOUN
ftr-494	483	22	of	of	ADP
ftr-494	483	23	tax	tax	NOUN
ftr-494	483	24	amnesty	amnesty	NOUN
ftr-494	483	25	expires	expire	VERB
ftr-494	483	26	,	,	PUNCT
ftr-494	483	27	to	to	PART
ftr-494	483	28	insure	insure	VERB
ftr-494	483	29	a	a	DET
ftr-494	483	30	full	full	ADJ
ftr-494	483	31	harvest	harvest	NOUN
ftr-494	483	32	of	of	ADP
ftr-494	483	33	taxpayers	taxpayer	NOUN
ftr-494	483	34	who	who	PRON
ftr-494	483	35	would	would	AUX
ftr-494	483	36	chose	chose	VERB
ftr-494	483	37	voluntary	voluntary	ADJ
ftr-494	483	38	disclosure.59	disclosure.59	NOUN
ftr-494	483	39	58	58	NUM
ftr-494	483	40	.	.	PUNCT
ftr-494	484	1	see	see	VERB
ftr-494	484	2	graetz	graetz	PROPN
ftr-494	484	3	,	,	PUNCT
ftr-494	484	4	supra	supra	PROPN
ftr-494	484	5	note	note	PROPN
ftr-494	484	6	10	10	NUM
ftr-494	484	7	;	;	PUNCT
ftr-494	484	8	goldberg	goldberg	PROPN
ftr-494	484	9	,	,	PUNCT
ftr-494	484	10	supra	supra	PROPN
ftr-494	484	11	note	note	NOUN
ftr-494	484	12	10	10	NUM
ftr-494	484	13	.	.	PUNCT
ftr-494	485	1	see	see	VERB
ftr-494	485	2	also	also	ADV
ftr-494	485	3	feasibility	feasibility	NOUN
ftr-494	485	4	and	and	CCONJ
ftr-494	485	5	revenue	revenue	NOUN
ftr-494	485	6	impact	impact	NOUN
ftr-494	485	7	of	of	ADP
ftr-494	485	8	a	a	DET
ftr-494	485	9	federal	federal	ADJ
ftr-494	485	10	tax	tax	NOUN
ftr-494	485	11	amnesty	amnesty	NOUN
ftr-494	485	12	program	program	NOUN
ftr-494	485	13	,	,	PUNCT
ftr-494	485	14	hearings	hearing	NOUN
ftr-494	485	15	before	before	ADP
ftr-494	485	16	the	the	DET
ftr-494	485	17	subcomm	subcomm	NOUN
ftr-494	485	18	.	.	PUNCT
ftr-494	486	1	on	on	ADP
ftr-494	486	2	commerce	commerce	PROPN
ftr-494	486	3	,	,	PUNCT
ftr-494	486	4	consumer	consumer	NOUN
ftr-494	486	5	and	and	CCONJ
ftr-494	486	6	monetary	monetary	ADJ
ftr-494	486	7	affairs	affair	NOUN
ftr-494	486	8	of	of	ADP
ftr-494	486	9	the	the	DET
ftr-494	486	10	house	house	NOUN
ftr-494	486	11	comm	comm	NOUN
ftr-494	486	12	.	.	PUNCT
ftr-494	487	1	on	on	ADP
ftr-494	487	2	government	government	NOUN
ftr-494	487	3	operations	operation	NOUN
ftr-494	487	4	,	,	PUNCT
ftr-494	487	5	101st	101st	PROPN
ftr-494	487	6	cong	cong	PROPN
ftr-494	487	7	.	.	PROPN
ftr-494	487	8	,	,	PUNCT
ftr-494	487	9	2d	2d	NUM
ftr-494	487	10	sess	sess	NOUN
ftr-494	487	11	.	.	PUNCT
ftr-494	488	1	(	(	PUNCT
ftr-494	488	2	1990	1990	NUM
ftr-494	488	3	)	)	PUNCT
ftr-494	488	4	.	.	PUNCT
ftr-494	489	1	but	but	CCONJ
ftr-494	489	2	see	see	VERB
ftr-494	489	3	martinez	martinez	PROPN
ftr-494	489	4	,	,	PUNCT
ftr-494	489	5	supra	supra	PROPN
ftr-494	489	6	note	note	PROPN
ftr-494	489	7	10	10	NUM
ftr-494	489	8	,	,	PUNCT
ftr-494	489	9	at	at	ADP
ftr-494	489	10	563	563	NUM
ftr-494	489	11	-	-	SYM
ftr-494	489	12	66	66	NUM
ftr-494	489	13	(	(	PUNCT
ftr-494	489	14	making	make	VERB
ftr-494	489	15	a	a	DET
ftr-494	489	16	strong	strong	ADJ
ftr-494	489	17	statement	statement	NOUN
ftr-494	489	18	against	against	ADP
ftr-494	489	19	the	the	DET
ftr-494	489	20	adoption	adoption	NOUN
ftr-494	489	21	of	of	ADP
ftr-494	489	22	a	a	DET
ftr-494	489	23	federal	federal	ADJ
ftr-494	489	24	tax	tax	NOUN
ftr-494	489	25	amnesty	amnesty	NOUN
ftr-494	489	26	program	program	NOUN
ftr-494	489	27	from	from	ADP
ftr-494	489	28	the	the	DET
ftr-494	489	29	perspective	perspective	NOUN
ftr-494	489	30	of	of	ADP
ftr-494	489	31	fairness	fairness	NOUN
ftr-494	489	32	,	,	PUNCT
ftr-494	489	33	impact	impact	NOUN
ftr-494	489	34	on	on	ADP
ftr-494	489	35	future	future	ADJ
ftr-494	489	36	compliance	compliance	NOUN
ftr-494	489	37	,	,	PUNCT
ftr-494	489	38	and	and	CCONJ
ftr-494	489	39	deterrence	deterrence	NOUN
ftr-494	489	40	,	,	PUNCT
ftr-494	489	41	among	among	ADP
ftr-494	489	42	other	other	ADJ
ftr-494	489	43	important	important	ADJ
ftr-494	489	44	concerns	concern	NOUN
ftr-494	489	45	)	)	PUNCT
ftr-494	489	46	.	.	PUNCT
ftr-494	490	1	59	59	NUM
ftr-494	490	2	.	.	PUNCT
ftr-494	491	1	graetz	graetz	PROPN
ftr-494	491	2	,	,	PUNCT
ftr-494	491	3	supra	supra	PROPN
ftr-494	491	4	note	note	PROPN
ftr-494	491	5	10	10	NUM
ftr-494	491	6	;	;	PUNCT
ftr-494	491	7	goldberg	goldberg	PROPN
ftr-494	491	8	,	,	PUNCT
ftr-494	491	9	supra	supra	PROPN
ftr-494	491	10	note	note	NOUN
ftr-494	491	11	10	10	NUM
ftr-494	491	12	.	.	PUNCT
ftr-494	492	1	increased	increase	VERB
ftr-494	492	2	enforcement	enforcement	NOUN
ftr-494	492	3	after	after	ADP
ftr-494	492	4	the	the	DET
ftr-494	492	5	period	period	NOUN
ftr-494	492	6	of	of	ADP
ftr-494	492	7	tax	tax	NOUN
ftr-494	492	8	amnesty	amnesty	NOUN
ftr-494	492	9	is	be	AUX
ftr-494	492	10	one	one	NUM
ftr-494	492	11	of	of	ADP
ftr-494	492	12	the	the	DET
ftr-494	492	13	main	main	ADJ
ftr-494	492	14	ingredients	ingredient	NOUN
ftr-494	492	15	to	to	PART
ftr-494	492	16	insure	insure	VERB
ftr-494	492	17	success	success	NOUN
ftr-494	492	18	,	,	PUNCT
ftr-494	492	19	a	a	DET
ftr-494	492	20	comprehensive	comprehensive	ADJ
ftr-494	492	21	review	review	NOUN
ftr-494	492	22	of	of	ADP
ftr-494	492	23	eight	eight	NUM
ftr-494	492	24	state	state	NOUN
ftr-494	492	25	and	and	CCONJ
ftr-494	492	26	three	three	NUM
ftr-494	492	27	european	european	ADJ
ftr-494	492	28	countries	country	NOUN
ftr-494	492	29	'	'	PART
ftr-494	492	30	tax	tax	NOUN
ftr-494	492	31	amnesty	amnesty	NOUN
ftr-494	492	32	programs	program	NOUN
ftr-494	492	33	revealed	reveal	VERB
ftr-494	492	34	the	the	DET
ftr-494	492	35	following	follow	VERB
ftr-494	492	36	four	four	NUM
ftr-494	492	37	conditions	condition	NOUN
ftr-494	492	38	for	for	ADP
ftr-494	492	39	a	a	DET
ftr-494	492	40	successful	successful	ADJ
ftr-494	492	41	outcome	outcome	NOUN
ftr-494	492	42	:	:	PUNCT
ftr-494	492	43	(	(	PUNCT
ftr-494	492	44	1	1	X
ftr-494	492	45	)	)	PUNCT
ftr-494	492	46	the	the	DET
ftr-494	492	47	program	program	NOUN
ftr-494	492	48	must	must	AUX
ftr-494	492	49	be	be	AUX
ftr-494	492	50	long	long	ADV
ftr-494	492	51	enough	enough	ADV
ftr-494	492	52	to	to	PART
ftr-494	492	53	allow	allow	VERB
ftr-494	492	54	taxpayers	taxpayer	NOUN
ftr-494	492	55	to	to	PART
ftr-494	492	56	respond	respond	VERB
ftr-494	492	57	and	and	CCONJ
ftr-494	492	58	should	should	AUX
ftr-494	492	59	not	not	PART
ftr-494	492	60	coincide	coincide	VERB
ftr-494	492	61	with	with	ADP
ftr-494	492	62	the	the	DET
ftr-494	492	63	regular	regular	ADJ
ftr-494	492	64	tax	tax	NOUN
ftr-494	492	65	filing	filing	NOUN
ftr-494	492	66	season	season	NOUN
ftr-494	492	67	;	;	PUNCT
ftr-494	492	68	(	(	PUNCT
ftr-494	492	69	2	2	X
ftr-494	492	70	)	)	PUNCT
ftr-494	492	71	the	the	DET
ftr-494	492	72	amnesty	amnesty	NOUN
ftr-494	492	73	program	program	NOUN
ftr-494	492	74	should	should	AUX
ftr-494	492	75	be	be	AUX
ftr-494	492	76	accompanied	accompany	VERB
ftr-494	492	77	by	by	ADP
ftr-494	492	78	the	the	DET
ftr-494	492	79	enactment	enactment	NOUN
ftr-494	492	80	of	of	ADP
ftr-494	492	81	laws	law	NOUN
ftr-494	492	82	for	for	ADP
ftr-494	492	83	stiffer	stiff	ADJ
ftr-494	492	84	fines	fine	NOUN
ftr-494	492	85	and	and	CCONJ
ftr-494	492	86	prison	prison	NOUN
ftr-494	492	87	terms	term	NOUN
ftr-494	492	88	for	for	ADP
ftr-494	492	89	tax	tax	NOUN
ftr-494	492	90	evaders	evader	NOUN
ftr-494	492	91	;	;	PUNCT
ftr-494	492	92	(	(	PUNCT
ftr-494	492	93	3	3	X
ftr-494	492	94	)	)	PUNCT
ftr-494	492	95	audit	audit	NOUN
ftr-494	492	96	coverage	coverage	NOUN
ftr-494	492	97	should	should	AUX
ftr-494	492	98	be	be	AUX
ftr-494	492	99	expanded	expand	VERB
ftr-494	492	100	;	;	PUNCT
ftr-494	492	101	and	and	CCONJ
ftr-494	492	102	(	(	PUNCT
ftr-494	492	103	4	4	X
ftr-494	492	104	)	)	PUNCT
ftr-494	492	105	the	the	DET
ftr-494	492	106	amnesty	amnesty	NOUN
ftr-494	492	107	program	program	NOUN
ftr-494	492	108	should	should	AUX
ftr-494	492	109	be	be	AUX
ftr-494	492	110	well	well	ADV
ftr-494	492	111	-	-	PUNCT
ftr-494	492	112	publicized	publicize	VERB
ftr-494	492	113	.	.	PUNCT
ftr-494	493	1	state	state	NOUN
ftr-494	493	2	,	,	PUNCT
ftr-494	493	3	european	european	ADJ
ftr-494	493	4	tax	tax	NOUN
ftr-494	493	5	amnesties	amnesty	NOUN
ftr-494	493	6	surveyed	survey	VERB
ftr-494	493	7	,	,	PUNCT
ftr-494	493	8	23	23	NUM
ftr-494	493	9	tax	tax	NOUN
ftr-494	493	10	notes	note	NOUN
ftr-494	493	11	350	350	NUM
ftr-494	493	12	(	(	PUNCT
ftr-494	493	13	apr	apr	PROPN
ftr-494	493	14	.	.	PROPN
ftr-494	493	15	23	23	NUM
ftr-494	493	16	,	,	PUNCT
ftr-494	493	17	1984	1984	NUM
ftr-494	493	18	)	)	PUNCT
ftr-494	493	19	(	(	PUNCT
ftr-494	493	20	summarizing	summarize	VERB
ftr-494	493	21	a	a	DET
ftr-494	493	22	recent	recent	ADJ
ftr-494	493	23	report	report	NOUN
ftr-494	493	24	by	by	ADP
ftr-494	493	25	the	the	DET
ftr-494	493	26	congressional	congressional	ADJ
ftr-494	493	27	research	research	NOUN
ftr-494	493	28	service	service	NOUN
ftr-494	493	29	)	)	PUNCT
ftr-494	493	30	.	.	PUNCT
ftr-494	494	1	[	[	X
ftr-494	494	2	vol	vol	NOUN
ftr-494	494	3	.	.	NOUN
ftr-494	494	4	1:5	1:5	NUM
ftr-494	494	5	tax	tax	NOUN
ftr-494	494	6	anwesty	anwesty	NOUN
ftr-494	494	7	:	:	PUNCT
ftr-494	494	8	an	an	DET
ftr-494	494	9	old	old	ADJ
ftr-494	494	10	debate	debate	NOUN
ftr-494	494	11	it	it	PRON
ftr-494	494	12	would	would	AUX
ftr-494	494	13	be	be	AUX
ftr-494	494	14	impossible	impossible	ADJ
ftr-494	494	15	to	to	PART
ftr-494	494	16	answer	answer	VERB
ftr-494	494	17	these	these	PRON
ftr-494	494	18	and	and	CCONJ
ftr-494	494	19	other	other	ADJ
ftr-494	494	20	questions	question	NOUN
ftr-494	494	21	without	without	ADP
ftr-494	494	22	(	(	PUNCT
ftr-494	494	23	1	1	X
ftr-494	494	24	)	)	PUNCT
ftr-494	494	25	analyzing	analyze	VERB
ftr-494	494	26	recent	recent	ADJ
ftr-494	494	27	data	datum	NOUN
ftr-494	494	28	regarding	regard	VERB
ftr-494	494	29	taxpayer	taxpayer	NOUN
ftr-494	494	30	compliance	compliance	NOUN
ftr-494	494	31	;	;	PUNCT
ftr-494	494	32	(	(	PUNCT
ftr-494	494	33	2	2	X
ftr-494	494	34	)	)	PUNCT
ftr-494	494	35	making	make	VERB
ftr-494	494	36	an	an	DET
ftr-494	494	37	effort	effort	NOUN
ftr-494	494	38	to	to	PART
ftr-494	494	39	realistically	realistically	ADV
ftr-494	494	40	determine	determine	VERB
ftr-494	494	41	the	the	DET
ftr-494	494	42	amount	amount	NOUN
ftr-494	494	43	of	of	ADP
ftr-494	494	44	net	net	ADJ
ftr-494	494	45	tax	tax	NOUN
ftr-494	494	46	revenue	revenue	NOUN
ftr-494	494	47	that	that	PRON
ftr-494	494	48	would	would	AUX
ftr-494	494	49	be	be	AUX
ftr-494	494	50	generated	generate	VERB
ftr-494	494	51	;	;	PUNCT
ftr-494	494	52	(	(	PUNCT
ftr-494	494	53	3	3	X
ftr-494	494	54	)	)	PUNCT
ftr-494	494	55	assessing	assess	VERB
ftr-494	494	56	the	the	DET
ftr-494	494	57	impact	impact	NOUN
ftr-494	494	58	on	on	ADP
ftr-494	494	59	the	the	DET
ftr-494	494	60	attitude	attitude	NOUN
ftr-494	494	61	of	of	ADP
ftr-494	494	62	compliant	compliant	ADJ
ftr-494	494	63	taxpayers	taxpayer	NOUN
ftr-494	494	64	;	;	PUNCT
ftr-494	494	65	(	(	PUNCT
ftr-494	494	66	4	4	X
ftr-494	494	67	)	)	PUNCT
ftr-494	494	68	assessing	assess	VERB
ftr-494	494	69	the	the	DET
ftr-494	494	70	impact	impact	NOUN
ftr-494	494	71	on	on	ADP
ftr-494	494	72	existing	exist	VERB
ftr-494	494	73	civil	civil	ADJ
ftr-494	494	74	audit	audit	NOUN
ftr-494	494	75	and	and	CCONJ
ftr-494	494	76	criminal	criminal	ADJ
ftr-494	494	77	tax	tax	NOUN
ftr-494	494	78	investigations	investigation	NOUN
ftr-494	494	79	;	;	PUNCT
ftr-494	494	80	(	(	PUNCT
ftr-494	494	81	5	5	X
ftr-494	494	82	)	)	PUNCT
ftr-494	494	83	anticipating	anticipate	VERB
ftr-494	494	84	the	the	DET
ftr-494	494	85	impact	impact	NOUN
ftr-494	494	86	on	on	ADP
ftr-494	494	87	long	long	ADJ
ftr-494	494	88	-	-	PUNCT
ftr-494	494	89	term	term	NOUN
ftr-494	494	90	compliance	compliance	NOUN
ftr-494	494	91	;	;	PUNCT
ftr-494	494	92	and	and	CCONJ
ftr-494	494	93	(	(	PUNCT
ftr-494	494	94	6	6	X
ftr-494	494	95	)	)	PUNCT
ftr-494	494	96	determining	determine	VERB
ftr-494	494	97	the	the	DET
ftr-494	494	98	ability	ability	NOUN
ftr-494	494	99	of	of	ADP
ftr-494	494	100	the	the	DET
ftr-494	494	101	service	service	NOUN
ftr-494	494	102	,	,	PUNCT
ftr-494	494	103	under	under	ADP
ftr-494	494	104	its	its	PRON
ftr-494	494	105	current	current	ADJ
ftr-494	494	106	budget	budget	NOUN
ftr-494	494	107	constraints	constraint	NOUN
ftr-494	494	108	,	,	PUNCT
ftr-494	494	109	to	to	PART
ftr-494	494	110	successfully	successfully	ADV
ftr-494	494	111	administer	administer	VERB
ftr-494	494	112	an	an	DET
ftr-494	494	113	amnesty	amnesty	NOUN
ftr-494	494	114	program	program	NOUN
ftr-494	494	115	.	.	PUNCT
ftr-494	495	1	in	in	ADP
ftr-494	495	2	short	short	ADJ
ftr-494	495	3	,	,	PUNCT
ftr-494	495	4	an	an	DET
ftr-494	495	5	intensive	intensive	ADJ
ftr-494	495	6	analysis	analysis	NOUN
ftr-494	495	7	must	must	AUX
ftr-494	495	8	be	be	AUX
ftr-494	495	9	conducted	conduct	VERB
ftr-494	495	10	before	before	SCONJ
ftr-494	495	11	these	these	DET
ftr-494	495	12	and	and	CCONJ
ftr-494	495	13	other	other	ADJ
ftr-494	495	14	issues	issue	NOUN
ftr-494	495	15	can	can	AUX
ftr-494	495	16	be	be	AUX
ftr-494	495	17	resolved	resolve	VERB
ftr-494	495	18	.	.	PUNCT
ftr-494	496	1	it	it	PRON
ftr-494	496	2	may	may	AUX
ftr-494	496	3	not	not	PART
ftr-494	496	4	be	be	AUX
ftr-494	496	5	possible	possible	ADJ
ftr-494	496	6	to	to	PART
ftr-494	496	7	objectively	objectively	ADV
ftr-494	496	8	determine	determine	VERB
ftr-494	496	9	whether	whether	SCONJ
ftr-494	496	10	,	,	PUNCT
ftr-494	496	11	all	all	DET
ftr-494	496	12	things	thing	NOUN
ftr-494	496	13	considered	consider	VERB
ftr-494	496	14	,	,	PUNCT
ftr-494	496	15	it	it	PRON
ftr-494	496	16	makes	make	VERB
ftr-494	496	17	sense	sense	NOUN
ftr-494	496	18	to	to	PART
ftr-494	496	19	adopt	adopt	VERB
ftr-494	496	20	a	a	DET
ftr-494	496	21	comprehensive	comprehensive	ADJ
ftr-494	496	22	tax	tax	NOUN
ftr-494	496	23	amnesty	amnesty	NOUN
ftr-494	496	24	program	program	NOUN
ftr-494	496	25	.	.	PUNCT
ftr-494	497	1	if	if	SCONJ
ftr-494	497	2	one	one	NUM
ftr-494	497	3	were	be	AUX
ftr-494	497	4	to	to	PART
ftr-494	497	5	attempt	attempt	VERB
ftr-494	497	6	to	to	PART
ftr-494	497	7	design	design	VERB
ftr-494	497	8	a	a	DET
ftr-494	497	9	mathematical	mathematical	ADJ
ftr-494	497	10	approach	approach	NOUN
ftr-494	497	11	to	to	ADP
ftr-494	497	12	answering	answer	VERB
ftr-494	497	13	this	this	DET
ftr-494	497	14	question	question	NOUN
ftr-494	497	15	,	,	PUNCT
ftr-494	497	16	a	a	DET
ftr-494	497	17	number	number	NOUN
ftr-494	497	18	of	of	ADP
ftr-494	497	19	factors	factor	NOUN
ftr-494	497	20	would	would	AUX
ftr-494	497	21	have	have	VERB
ftr-494	497	22	to	to	PART
ftr-494	497	23	be	be	AUX
ftr-494	497	24	considered	consider	VERB
ftr-494	497	25	.	.	PUNCT
ftr-494	498	1	one	one	PRON
ftr-494	498	2	would	would	AUX
ftr-494	498	3	have	have	VERB
ftr-494	498	4	to	to	PART
ftr-494	498	5	determine	determine	VERB
ftr-494	498	6	the	the	DET
ftr-494	498	7	present	present	ADJ
ftr-494	498	8	value	value	NOUN
ftr-494	498	9	of	of	ADP
ftr-494	498	10	short	short	ADJ
ftr-494	498	11	-	-	PUNCT
ftr-494	498	12	term	term	NOUN
ftr-494	498	13	and	and	CCONJ
ftr-494	498	14	long	long	ADJ
ftr-494	498	15	-	-	PUNCT
ftr-494	498	16	term	term	NOUN
ftr-494	498	17	benefits	benefit	NOUN
ftr-494	498	18	,	,	PUNCT
ftr-494	498	19	the	the	DET
ftr-494	498	20	associated	associated	ADJ
ftr-494	498	21	investment	investment	NOUN
ftr-494	498	22	costs	cost	NOUN
ftr-494	498	23	,	,	PUNCT
ftr-494	498	24	the	the	DET
ftr-494	498	25	discounted	discount	VERB
ftr-494	498	26	value	value	NOUN
ftr-494	498	27	of	of	ADP
ftr-494	498	28	the	the	DET
ftr-494	498	29	loss	loss	NOUN
ftr-494	498	30	of	of	ADP
ftr-494	498	31	future	future	ADJ
ftr-494	498	32	revenue	revenue	NOUN
ftr-494	498	33	,	,	PUNCT
ftr-494	498	34	direct	direct	ADJ
ftr-494	498	35	and	and	CCONJ
ftr-494	498	36	indirect	indirect	ADJ
ftr-494	498	37	,	,	PUNCT
ftr-494	498	38	from	from	ADP
ftr-494	498	39	a	a	DET
ftr-494	498	40	reduction	reduction	NOUN
ftr-494	498	41	in	in	ADP
ftr-494	498	42	audit	audit	NOUN
ftr-494	498	43	and	and	CCONJ
ftr-494	498	44	criminal	criminal	ADJ
ftr-494	498	45	enforcement	enforcement	NOUN
ftr-494	498	46	activities	activity	NOUN
ftr-494	498	47	during	during	ADP
ftr-494	498	48	the	the	DET
ftr-494	498	49	amnesty	amnesty	NOUN
ftr-494	498	50	period	period	NOUN
ftr-494	498	51	,	,	PUNCT
ftr-494	498	52	and	and	CCONJ
ftr-494	498	53	revenue	revenue	NOUN
ftr-494	498	54	loss	loss	NOUN
ftr-494	498	55	from	from	ADP
ftr-494	498	56	future	future	ADJ
ftr-494	498	57	noncompliance	noncompliance	NOUN
ftr-494	498	58	by	by	ADP
ftr-494	498	59	present	present	ADJ
ftr-494	498	60	complying	comply	VERB
ftr-494	498	61	taxpayers	taxpayer	NOUN
ftr-494	498	62	(	(	PUNCT
ftr-494	498	63	who	who	PRON
ftr-494	498	64	might	might	AUX
ftr-494	498	65	view	view	VERB
ftr-494	498	66	such	such	DET
ftr-494	498	67	a	a	DET
ftr-494	498	68	program	program	NOUN
ftr-494	498	69	as	as	ADP
ftr-494	498	70	unfair	unfair	ADJ
ftr-494	498	71	)	)	PUNCT
ftr-494	498	72	.	.	PUNCT
ftr-494	499	1	any	any	DET
ftr-494	499	2	such	such	ADJ
ftr-494	499	3	mathematical	mathematical	ADJ
ftr-494	499	4	formulation	formulation	NOUN
ftr-494	499	5	would	would	AUX
ftr-494	499	6	also	also	ADV
ftr-494	499	7	take	take	VERB
ftr-494	499	8	into	into	ADP
ftr-494	499	9	consideration	consideration	NOUN
ftr-494	499	10	the	the	DET
ftr-494	499	11	economic	economic	ADJ
ftr-494	499	12	value	value	NOUN
ftr-494	499	13	of	of	ADP
ftr-494	499	14	fairness	fairness	NOUN
ftr-494	499	15	to	to	ADP
ftr-494	499	16	the	the	DET
ftr-494	499	17	extent	extent	NOUN
ftr-494	499	18	that	that	SCONJ
ftr-494	499	19	tax	tax	NOUN
ftr-494	499	20	amnesty	amnesty	NOUN
ftr-494	499	21	would	would	AUX
ftr-494	499	22	create	create	VERB
ftr-494	499	23	a	a	DET
ftr-494	499	24	loss	loss	NOUN
ftr-494	499	25	of	of	ADP
ftr-494	499	26	future	future	ADJ
ftr-494	499	27	revenue	revenue	NOUN
ftr-494	499	28	from	from	ADP
ftr-494	499	29	presently	presently	ADV
ftr-494	499	30	compliant	compliant	ADJ
ftr-494	499	31	taxpayers	taxpayer	NOUN
ftr-494	499	32	.	.	PUNCT
ftr-494	500	1	it	it	PRON
ftr-494	500	2	would	would	AUX
ftr-494	500	3	not	not	PART
ftr-494	500	4	address	address	VERB
ftr-494	500	5	the	the	DET
ftr-494	500	6	question	question	NOUN
ftr-494	500	7	of	of	ADP
ftr-494	500	8	fairness	fairness	NOUN
ftr-494	500	9	,	,	PUNCT
ftr-494	500	10	or	or	CCONJ
ftr-494	500	11	of	of	ADP
ftr-494	500	12	comparable	comparable	ADJ
ftr-494	500	13	values	value	NOUN
ftr-494	500	14	,	,	PUNCT
ftr-494	500	15	from	from	ADP
ftr-494	500	16	a	a	DET
ftr-494	500	17	moral	moral	ADJ
ftr-494	500	18	point	point	NOUN
ftr-494	500	19	of	of	ADP
ftr-494	500	20	view	view	NOUN
ftr-494	500	21	.	.	PUNCT
ftr-494	501	1	that	that	PRON
ftr-494	501	2	is	be	AUX
ftr-494	501	3	not	not	PART
ftr-494	501	4	to	to	PART
ftr-494	501	5	suggest	suggest	VERB
ftr-494	501	6	that	that	SCONJ
ftr-494	501	7	the	the	DET
ftr-494	501	8	moral	moral	ADJ
ftr-494	501	9	aspects	aspect	NOUN
ftr-494	501	10	of	of	ADP
ftr-494	501	11	tax	tax	NOUN
ftr-494	501	12	amnesty	amnesty	NOUN
ftr-494	501	13	are	be	AUX
ftr-494	501	14	irrelevant	irrelevant	ADJ
ftr-494	501	15	,	,	PUNCT
ftr-494	501	16	but	but	CCONJ
ftr-494	501	17	rather	rather	ADV
ftr-494	501	18	that	that	SCONJ
ftr-494	501	19	such	such	ADJ
ftr-494	501	20	matters	matter	NOUN
ftr-494	501	21	should	should	AUX
ftr-494	501	22	be	be	AUX
ftr-494	501	23	considered	consider	VERB
ftr-494	501	24	separately	separately	ADV
ftr-494	501	25	.	.	PUNCT
ftr-494	502	1	a	a	DET
ftr-494	502	2	specific	specific	ADJ
ftr-494	502	3	determination	determination	NOUN
ftr-494	502	4	of	of	ADP
ftr-494	502	5	the	the	DET
ftr-494	502	6	net	net	ADJ
ftr-494	502	7	financial	financial	ADJ
ftr-494	502	8	increase	increase	NOUN
ftr-494	502	9	,	,	PUNCT
ftr-494	502	10	if	if	SCONJ
ftr-494	502	11	any	any	PRON
ftr-494	502	12	,	,	PUNCT
ftr-494	502	13	to	to	ADP
ftr-494	502	14	the	the	DET
ftr-494	502	15	government	government	NOUN
ftr-494	502	16	under	under	ADP
ftr-494	502	17	such	such	DET
ftr-494	502	18	a	a	DET
ftr-494	502	19	comprehensive	comprehensive	ADJ
ftr-494	502	20	analysis	analysis	NOUN
ftr-494	502	21	would	would	AUX
ftr-494	502	22	inherently	inherently	ADV
ftr-494	502	23	be	be	AUX
ftr-494	502	24	subject	subject	ADJ
ftr-494	502	25	to	to	ADP
ftr-494	502	26	uncertainty	uncertainty	NOUN
ftr-494	502	27	.	.	PUNCT
ftr-494	503	1	the	the	DET
ftr-494	503	2	present	present	ADJ
ftr-494	503	3	investment	investment	NOUN
ftr-494	503	4	costs	cost	NOUN
ftr-494	503	5	to	to	PART
ftr-494	503	6	be	be	AUX
ftr-494	503	7	incurred	incur	VERB
ftr-494	503	8	in	in	ADP
ftr-494	503	9	the	the	DET
ftr-494	503	10	implementation	implementation	NOUN
ftr-494	503	11	of	of	ADP
ftr-494	503	12	a	a	DET
ftr-494	503	13	tax	tax	NOUN
ftr-494	503	14	amnesty	amnesty	NOUN
ftr-494	503	15	program	program	NOUN
ftr-494	503	16	may	may	AUX
ftr-494	503	17	be	be	AUX
ftr-494	503	18	predictable	predictable	ADJ
ftr-494	503	19	.	.	PUNCT
ftr-494	504	1	such	such	ADJ
ftr-494	504	2	costs	cost	NOUN
ftr-494	504	3	would	would	AUX
ftr-494	504	4	include	include	VERB
ftr-494	504	5	not	not	PART
ftr-494	504	6	only	only	ADV
ftr-494	504	7	the	the	DET
ftr-494	504	8	direct	direct	ADJ
ftr-494	504	9	cost	cost	NOUN
ftr-494	504	10	of	of	ADP
ftr-494	504	11	management	management	NOUN
ftr-494	504	12	training	training	NOUN
ftr-494	504	13	,	,	PUNCT
ftr-494	504	14	and	and	CCONJ
ftr-494	504	15	advertising	advertising	NOUN
ftr-494	504	16	,	,	PUNCT
ftr-494	504	17	but	but	CCONJ
ftr-494	504	18	also	also	ADV
ftr-494	504	19	the	the	DET
ftr-494	504	20	loss	loss	NOUN
ftr-494	504	21	of	of	ADP
ftr-494	504	22	revenue	revenue	NOUN
ftr-494	504	23	incurred	incur	VERB
ftr-494	504	24	by	by	ADP
ftr-494	504	25	a	a	DET
ftr-494	504	26	reallocation	reallocation	NOUN
ftr-494	504	27	of	of	ADP
ftr-494	504	28	manpower	manpower	NOUN
ftr-494	504	29	from	from	ADP
ftr-494	504	30	audit	audit	NOUN
ftr-494	504	31	and	and	CCONJ
ftr-494	504	32	criminal	criminal	ADJ
ftr-494	504	33	investigations	investigation	NOUN
ftr-494	504	34	to	to	ADP
ftr-494	504	35	the	the	DET
ftr-494	504	36	tax	tax	NOUN
ftr-494	504	37	amnesty	amnesty	NOUN
ftr-494	504	38	program	program	NOUN
ftr-494	504	39	.	.	PUNCT
ftr-494	505	1	it	it	PRON
ftr-494	505	2	may	may	AUX
ftr-494	505	3	be	be	AUX
ftr-494	505	4	that	that	SCONJ
ftr-494	505	5	the	the	DET
ftr-494	505	6	present	present	ADJ
ftr-494	505	7	value	value	NOUN
ftr-494	505	8	of	of	ADP
ftr-494	505	9	the	the	DET
ftr-494	505	10	long	long	ADJ
ftr-494	505	11	-	-	PUNCT
ftr-494	505	12	term	term	NOUN
ftr-494	505	13	benefits	benefit	NOUN
ftr-494	505	14	will	will	AUX
ftr-494	505	15	be	be	AUX
ftr-494	505	16	the	the	DET
ftr-494	505	17	most	most	ADV
ftr-494	505	18	crucial	crucial	ADJ
ftr-494	505	19	element	element	NOUN
ftr-494	505	20	to	to	PART
ftr-494	505	21	ascertain	ascertain	VERB
ftr-494	505	22	.	.	PUNCT
ftr-494	506	1	if	if	SCONJ
ftr-494	506	2	there	there	PRON
ftr-494	506	3	is	be	VERB
ftr-494	506	4	a	a	DET
ftr-494	506	5	significant	significant	ADJ
ftr-494	506	6	increase	increase	NOUN
ftr-494	506	7	in	in	ADP
ftr-494	506	8	new	new	ADJ
ftr-494	506	9	long	long	ADJ
ftr-494	506	10	-	-	PUNCT
ftr-494	506	11	term	term	NOUN
ftr-494	506	12	contributing	contribute	VERB
ftr-494	506	13	taxpayers	taxpayer	NOUN
ftr-494	506	14	,	,	PUNCT
ftr-494	506	15	the	the	DET
ftr-494	506	16	additional	additional	ADJ
ftr-494	506	17	tax	tax	NOUN
ftr-494	506	18	revenues	revenue	NOUN
ftr-494	506	19	realized	realize	VERB
ftr-494	506	20	from	from	ADP
ftr-494	506	21	them	they	PRON
ftr-494	506	22	may	may	AUX
ftr-494	506	23	be	be	AUX
ftr-494	506	24	the	the	DET
ftr-494	506	25	most	most	ADV
ftr-494	506	26	important	important	ADJ
ftr-494	506	27	issue	issue	NOUN
ftr-494	506	28	to	to	PART
ftr-494	506	29	focus	focus	VERB
ftr-494	506	30	upon	upon	SCONJ
ftr-494	506	31	in	in	ADP
ftr-494	506	32	deciding	decide	VERB
ftr-494	506	33	whether	whether	SCONJ
ftr-494	506	34	a	a	DET
ftr-494	506	35	federal	federal	ADJ
ftr-494	506	36	tax	tax	NOUN
ftr-494	506	37	amnesty	amnesty	NOUN
ftr-494	506	38	program	program	NOUN
ftr-494	506	39	is	be	AUX
ftr-494	506	40	worth	worth	ADJ
ftr-494	506	41	the	the	DET
ftr-494	506	42	considerable	considerable	ADJ
ftr-494	506	43	risks	risk	NOUN
ftr-494	506	44	.	.	PUNCT
ftr-494	507	1	presently	presently	ADV
ftr-494	507	2	complying	comply	VERB
ftr-494	507	3	taxpayers	taxpayer	NOUN
ftr-494	507	4	may	may	AUX
ftr-494	507	5	be	be	AUX
ftr-494	507	6	opposed	oppose	VERB
ftr-494	507	7	to	to	ADP
ftr-494	507	8	a	a	DET
ftr-494	507	9	tax	tax	NOUN
ftr-494	507	10	escape	escape	NOUN
ftr-494	507	11	hatch	hatch	NOUN
ftr-494	507	12	at	at	ADP
ftr-494	507	13	the	the	DET
ftr-494	507	14	federal	federal	ADJ
ftr-494	507	15	level	level	NOUN
ftr-494	507	16	,	,	PUNCT
ftr-494	507	17	but	but	CCONJ
ftr-494	507	18	such	such	ADJ
ftr-494	507	19	taxpayers	taxpayer	NOUN
ftr-494	507	20	'	'	PART
ftr-494	507	21	institutional	institutional	ADJ
ftr-494	507	22	habit	habit	NOUN
ftr-494	507	23	of	of	ADP
ftr-494	507	24	compliance	compliance	NOUN
ftr-494	507	25	-	-	PUNCT
ftr-494	507	26	i.e.	i.e.	X
ftr-494	507	27	,	,	PUNCT
ftr-494	507	28	servitude	servitude	ADJ
ftr-494	507	29	to	to	ADP
ftr-494	507	30	following	follow	VERB
ftr-494	507	31	the	the	DET
ftr-494	507	32	existing	exist	VERB
ftr-494	507	33	tax	tax	NOUN
ftr-494	507	34	norms	norm	NOUN
ftr-494	507	35	-	-	PUNCT
ftr-494	507	36	probably	probably	ADV
ftr-494	507	37	would	would	AUX
ftr-494	507	38	not	not	PART
ftr-494	507	39	be	be	AUX
ftr-494	507	40	significantly	significantly	ADV
ftr-494	507	41	broken	break	VERB
ftr-494	507	42	.	.	PUNCT
ftr-494	508	1	one	one	PRON
ftr-494	508	2	may	may	AUX
ftr-494	508	3	anticipate	anticipate	VERB
ftr-494	508	4	an	an	DET
ftr-494	508	5	initial	initial	ADJ
ftr-494	508	6	negative	negative	ADJ
ftr-494	508	7	response	response	NOUN
ftr-494	508	8	by	by	ADP
ftr-494	508	9	the	the	DET
ftr-494	508	10	public	public	NOUN
ftr-494	508	11	and	and	CCONJ
ftr-494	508	12	some	some	DET
ftr-494	508	13	political	political	ADJ
ftr-494	508	14	leaders	leader	NOUN
ftr-494	508	15	.	.	PUNCT
ftr-494	509	1	however	however	ADV
ftr-494	509	2	,	,	PUNCT
ftr-494	509	3	with	with	ADP
ftr-494	509	4	appropriate	appropriate	ADJ
ftr-494	509	5	and	and	CCONJ
ftr-494	509	6	accurate	accurate	ADJ
ftr-494	509	7	information	information	NOUN
ftr-494	509	8	,	,	PUNCT
ftr-494	509	9	the	the	DET
ftr-494	509	10	disclosure	disclosure	NOUN
ftr-494	509	11	of	of	ADP
ftr-494	509	12	anticipated	anticipate	VERB
ftr-494	509	13	net	net	ADJ
ftr-494	509	14	economic	economic	ADJ
ftr-494	509	15	benefits	benefit	NOUN
ftr-494	509	16	should	should	AUX
ftr-494	509	17	be	be	AUX
ftr-494	509	18	1993	1993	NUM
ftr-494	509	19	]	]	PUNCT
ftr-494	510	1	florida	florida	PROPN
ftr-494	510	2	tax	tax	NOUN
ftr-494	510	3	review	review	NOUN
ftr-494	510	4	sufficient	sufficient	ADJ
ftr-494	510	5	to	to	PART
ftr-494	510	6	mitigate	mitigate	VERB
ftr-494	510	7	any	any	DET
ftr-494	510	8	serious	serious	ADJ
ftr-494	510	9	concerns	concern	NOUN
ftr-494	510	10	.	.	PUNCT
ftr-494	511	1	an	an	DET
ftr-494	511	2	equally	equally	ADV
ftr-494	511	3	difficult	difficult	ADJ
ftr-494	511	4	question	question	NOUN
ftr-494	511	5	is	be	AUX
ftr-494	511	6	what	what	PRON
ftr-494	511	7	agency	agency	NOUN
ftr-494	511	8	or	or	CCONJ
ftr-494	511	9	institution	institution	NOUN
ftr-494	511	10	should	should	AUX
ftr-494	511	11	be	be	AUX
ftr-494	511	12	assigned	assign	VERB
ftr-494	511	13	to	to	PART
ftr-494	511	14	conduct	conduct	VERB
ftr-494	511	15	the	the	DET
ftr-494	511	16	study	study	NOUN
ftr-494	511	17	.	.	PUNCT
ftr-494	512	1	it	it	PRON
ftr-494	512	2	would	would	AUX
ftr-494	512	3	not	not	PART
ftr-494	512	4	be	be	AUX
ftr-494	512	5	unreasonable	unreasonable	ADJ
ftr-494	512	6	for	for	ADP
ftr-494	512	7	the	the	DET
ftr-494	512	8	government	government	NOUN
ftr-494	512	9	accounting	accounting	NOUN
ftr-494	512	10	office	office	NOUN
ftr-494	512	11	,	,	PUNCT
ftr-494	512	12	along	along	ADP
ftr-494	512	13	with	with	ADP
ftr-494	512	14	the	the	DET
ftr-494	512	15	joint	joint	ADJ
ftr-494	512	16	committee	committee	NOUN
ftr-494	512	17	on	on	ADP
ftr-494	512	18	taxation	taxation	NOUN
ftr-494	512	19	,	,	PUNCT
ftr-494	512	20	the	the	DET
ftr-494	512	21	treasury	treasury	PROPN
ftr-494	512	22	department	department	PROPN
ftr-494	512	23	,	,	PUNCT
ftr-494	512	24	the	the	DET
ftr-494	512	25	congressional	congressional	ADJ
ftr-494	512	26	budget	budget	NOUN
ftr-494	512	27	office	office	NOUN
ftr-494	512	28	and	and	CCONJ
ftr-494	512	29	the	the	DET
ftr-494	512	30	internal	internal	ADJ
ftr-494	512	31	revenue	revenue	NOUN
ftr-494	512	32	service	service	NOUN
ftr-494	512	33	to	to	PART
ftr-494	512	34	gather	gather	VERB
ftr-494	512	35	their	their	PRON
ftr-494	512	36	respective	respective	ADJ
ftr-494	512	37	resources	resource	NOUN
ftr-494	512	38	to	to	PART
ftr-494	512	39	conduct	conduct	VERB
ftr-494	512	40	the	the	DET
ftr-494	512	41	study	study	NOUN
ftr-494	512	42	and	and	CCONJ
ftr-494	512	43	make	make	VERB
ftr-494	512	44	appropriate	appropriate	ADJ
ftr-494	512	45	recommendations	recommendation	NOUN
ftr-494	512	46	.	.	PUNCT
ftr-494	513	1	the	the	DET
ftr-494	513	2	tax	tax	NOUN
ftr-494	513	3	section	section	NOUN
ftr-494	513	4	of	of	ADP
ftr-494	513	5	the	the	DET
ftr-494	513	6	american	american	PROPN
ftr-494	513	7	bar	bar	PROPN
ftr-494	513	8	association	association	NOUN
ftr-494	513	9	should	should	AUX
ftr-494	513	10	also	also	ADV
ftr-494	513	11	be	be	AUX
ftr-494	513	12	an	an	DET
ftr-494	513	13	active	active	ADJ
ftr-494	513	14	participant	participant	NOUN
ftr-494	513	15	in	in	ADP
ftr-494	513	16	such	such	ADJ
ftr-494	513	17	research	research	NOUN
ftr-494	513	18	.	.	PUNCT
ftr-494	514	1	secretary	secretary	NOUN
ftr-494	514	2	bentsen	bentsen	NOUN
ftr-494	514	3	and	and	CCONJ
ftr-494	514	4	director	director	NOUN
ftr-494	514	5	panetta	panetta	PROPN
ftr-494	514	6	should	should	AUX
ftr-494	514	7	co	co	VERB
ftr-494	514	8	-	-	VERB
ftr-494	514	9	chair	chair	VERB
ftr-494	514	10	the	the	DET
ftr-494	514	11	study	study	NOUN
ftr-494	514	12	.	.	PUNCT
ftr-494	515	1	vii	vii	PROPN
ftr-494	515	2	.	.	PUNCT
ftr-494	516	1	a	a	DET
ftr-494	516	2	proposed	propose	VERB
ftr-494	516	3	model	model	NOUN
ftr-494	516	4	for	for	ADP
ftr-494	516	5	a	a	DET
ftr-494	516	6	comprehensive	comprehensive	ADJ
ftr-494	516	7	tax	tax	NOUN
ftr-494	516	8	amnesty	amnesty	NOUN
ftr-494	516	9	program	program	NOUN
ftr-494	516	10	implementation	implementation	NOUN
ftr-494	516	11	of	of	ADP
ftr-494	516	12	a	a	DET
ftr-494	516	13	comprehensive	comprehensive	ADJ
ftr-494	516	14	tax	tax	NOUN
ftr-494	516	15	amnesty	amnesty	NOUN
ftr-494	516	16	program	program	NOUN
ftr-494	516	17	would	would	AUX
ftr-494	516	18	be	be	AUX
ftr-494	516	19	a	a	DET
ftr-494	516	20	task	task	NOUN
ftr-494	516	21	even	even	ADV
ftr-494	516	22	more	more	ADV
ftr-494	516	23	complex	complex	ADJ
ftr-494	516	24	than	than	ADP
ftr-494	516	25	the	the	DET
ftr-494	516	26	study	study	NOUN
ftr-494	516	27	itself	itself	PRON
ftr-494	516	28	.	.	PUNCT
ftr-494	517	1	the	the	DET
ftr-494	517	2	following	follow	VERB
ftr-494	517	3	is	be	AUX
ftr-494	517	4	a	a	DET
ftr-494	517	5	list	list	NOUN
ftr-494	517	6	of	of	ADP
ftr-494	517	7	suggested	suggest	VERB
ftr-494	517	8	minimum	minimum	ADJ
ftr-494	517	9	conditions	condition	NOUN
ftr-494	517	10	necessary	necessary	ADJ
ftr-494	517	11	to	to	PART
ftr-494	517	12	provide	provide	VERB
ftr-494	517	13	a	a	DET
ftr-494	517	14	realistic	realistic	ADJ
ftr-494	517	15	opportunity	opportunity	NOUN
ftr-494	517	16	for	for	SCONJ
ftr-494	517	17	a	a	DET
ftr-494	517	18	federal	federal	ADJ
ftr-494	517	19	tax	tax	NOUN
ftr-494	517	20	amnesty	amnesty	NOUN
ftr-494	517	21	program	program	NOUN
ftr-494	517	22	to	to	PART
ftr-494	517	23	reach	reach	VERB
ftr-494	517	24	its	its	PRON
ftr-494	517	25	goals	goal	NOUN
ftr-494	517	26	.	.	PUNCT
ftr-494	518	1	i.	i.	PROPN
ftr-494	518	2	the	the	DET
ftr-494	518	3	study	study	NOUN
ftr-494	518	4	should	should	AUX
ftr-494	518	5	be	be	AUX
ftr-494	518	6	conducted	conduct	VERB
ftr-494	518	7	in	in	ADP
ftr-494	518	8	secrecy	secrecy	NOUN
ftr-494	518	9	to	to	ADP
ftr-494	518	10	the	the	DET
ftr-494	518	11	extent	extent	NOUN
ftr-494	518	12	allowed	allow	VERB
ftr-494	518	13	under	under	ADP
ftr-494	518	14	existing	exist	VERB
ftr-494	518	15	law	law	NOUN
ftr-494	518	16	.	.	PUNCT
ftr-494	519	1	2	2	X
ftr-494	519	2	.	.	X
ftr-494	519	3	the	the	DET
ftr-494	519	4	president	president	PROPN
ftr-494	519	5	must	must	AUX
ftr-494	519	6	be	be	AUX
ftr-494	519	7	a	a	DET
ftr-494	519	8	participant	participant	NOUN
ftr-494	519	9	in	in	ADP
ftr-494	519	10	announcing	announce	VERB
ftr-494	519	11	the	the	DET
ftr-494	519	12	program	program	NOUN
ftr-494	519	13	and	and	CCONJ
ftr-494	519	14	a	a	DET
ftr-494	519	15	consistent	consistent	ADJ
ftr-494	519	16	supporter	supporter	NOUN
ftr-494	519	17	during	during	ADP
ftr-494	519	18	the	the	DET
ftr-494	519	19	period	period	NOUN
ftr-494	519	20	of	of	ADP
ftr-494	519	21	tax	tax	NOUN
ftr-494	519	22	amnesty	amnesty	NOUN
ftr-494	519	23	.	.	PUNCT
ftr-494	520	1	3	3	X
ftr-494	520	2	.	.	X
ftr-494	520	3	there	there	PRON
ftr-494	520	4	must	must	AUX
ftr-494	520	5	be	be	AUX
ftr-494	520	6	a	a	DET
ftr-494	520	7	substantial	substantial	ADJ
ftr-494	520	8	national	national	ADJ
ftr-494	520	9	media	medium	NOUN
ftr-494	520	10	effort	effort	NOUN
ftr-494	520	11	constantly	constantly	ADV
ftr-494	520	12	reinforcing	reinforce	VERB
ftr-494	520	13	the	the	DET
ftr-494	520	14	merits	merit	NOUN
ftr-494	520	15	of	of	ADP
ftr-494	520	16	the	the	DET
ftr-494	520	17	program	program	NOUN
ftr-494	520	18	and	and	CCONJ
ftr-494	520	19	the	the	DET
ftr-494	520	20	consequences	consequence	NOUN
ftr-494	520	21	of	of	ADP
ftr-494	520	22	being	be	AUX
ftr-494	520	23	caught	catch	VERB
ftr-494	520	24	after	after	SCONJ
ftr-494	520	25	it	it	PRON
ftr-494	520	26	closes	close	VERB
ftr-494	520	27	.	.	PUNCT
ftr-494	521	1	4	4	X
ftr-494	521	2	.	.	X
ftr-494	521	3	the	the	DET
ftr-494	521	4	program	program	NOUN
ftr-494	521	5	must	must	AUX
ftr-494	521	6	be	be	AUX
ftr-494	521	7	ready	ready	ADJ
ftr-494	521	8	for	for	ADP
ftr-494	521	9	full	full	ADJ
ftr-494	521	10	implementation	implementation	NOUN
ftr-494	521	11	on	on	ADP
ftr-494	521	12	the	the	DET
ftr-494	521	13	date	date	NOUN
ftr-494	521	14	of	of	ADP
ftr-494	521	15	the	the	DET
ftr-494	521	16	announcement	announcement	NOUN
ftr-494	521	17	.	.	PUNCT
ftr-494	522	1	5	5	X
ftr-494	522	2	.	.	X
ftr-494	522	3	the	the	DET
ftr-494	522	4	duration	duration	NOUN
ftr-494	522	5	of	of	ADP
ftr-494	522	6	the	the	DET
ftr-494	522	7	program	program	NOUN
ftr-494	522	8	should	should	AUX
ftr-494	522	9	be	be	AUX
ftr-494	522	10	one	one	NUM
ftr-494	522	11	year	year	NOUN
ftr-494	522	12	;	;	PUNCT
ftr-494	522	13	announced	announce	VERB
ftr-494	522	14	on	on	ADP
ftr-494	522	15	april	april	PROPN
ftr-494	522	16	16	16	NUM
ftr-494	522	17	and	and	CCONJ
ftr-494	522	18	available	available	ADJ
ftr-494	522	19	through	through	ADP
ftr-494	522	20	april	april	PROPN
ftr-494	522	21	15	15	NUM
ftr-494	522	22	of	of	ADP
ftr-494	522	23	the	the	DET
ftr-494	522	24	following	following	ADJ
ftr-494	522	25	year	year	NOUN
ftr-494	522	26	.	.	PUNCT
ftr-494	523	1	6	6	X
ftr-494	523	2	.	.	X
ftr-494	523	3	there	there	PRON
ftr-494	523	4	should	should	AUX
ftr-494	523	5	be	be	AUX
ftr-494	523	6	no	no	DET
ftr-494	523	7	conditions	condition	NOUN
ftr-494	523	8	concerning	concern	VERB
ftr-494	523	9	the	the	DET
ftr-494	523	10	program	program	NOUN
ftr-494	523	11	's	's	PART
ftr-494	523	12	applicability	applicability	NOUN
ftr-494	523	13	during	during	ADP
ftr-494	523	14	the	the	DET
ftr-494	523	15	amnesty	amnesty	NOUN
ftr-494	523	16	period	period	NOUN
ftr-494	523	17	.	.	PUNCT
ftr-494	524	1	7	7	X
ftr-494	524	2	.	.	X
ftr-494	524	3	tax	tax	NOUN
ftr-494	524	4	amnesty	amnesty	NOUN
ftr-494	524	5	should	should	AUX
ftr-494	524	6	apply	apply	VERB
ftr-494	524	7	to	to	ADP
ftr-494	524	8	all	all	DET
ftr-494	524	9	criminal	criminal	ADJ
ftr-494	524	10	tax	tax	NOUN
ftr-494	524	11	prosecutions	prosecution	NOUN
ftr-494	524	12	and	and	CCONJ
ftr-494	524	13	special	special	ADJ
ftr-494	524	14	consideration	consideration	NOUN
ftr-494	524	15	should	should	AUX
ftr-494	524	16	be	be	AUX
ftr-494	524	17	given	give	VERB
ftr-494	524	18	to	to	ADP
ftr-494	524	19	the	the	DET
ftr-494	524	20	possible	possible	ADJ
ftr-494	524	21	waiver	waiver	NOUN
ftr-494	524	22	of	of	ADP
ftr-494	524	23	certain	certain	ADJ
ftr-494	524	24	civil	civil	ADJ
ftr-494	524	25	penalties	penalty	NOUN
ftr-494	524	26	.	.	PUNCT
ftr-494	525	1	past	past	ADJ
ftr-494	525	2	amnesty	amnesty	NOUN
ftr-494	525	3	programs	program	NOUN
ftr-494	525	4	were	be	AUX
ftr-494	525	5	limited	limit	VERB
ftr-494	525	6	to	to	ADP
ftr-494	525	7	only	only	ADV
ftr-494	525	8	criminal	criminal	ADJ
ftr-494	525	9	prosecutions	prosecution	NOUN
ftr-494	525	10	.	.	PUNCT
ftr-494	526	1	8	8	X
ftr-494	526	2	.	.	X
ftr-494	526	3	strict	strict	ADJ
ftr-494	526	4	enforcement	enforcement	NOUN
ftr-494	526	5	of	of	ADP
ftr-494	526	6	criminal	criminal	ADJ
ftr-494	526	7	and	and	CCONJ
ftr-494	526	8	civil	civil	ADJ
ftr-494	526	9	tax	tax	NOUN
ftr-494	526	10	penalties	penalty	NOUN
ftr-494	526	11	should	should	AUX
ftr-494	526	12	apply	apply	VERB
ftr-494	526	13	for	for	ADP
ftr-494	526	14	the	the	DET
ftr-494	526	15	period	period	NOUN
ftr-494	526	16	following	follow	VERB
ftr-494	526	17	the	the	DET
ftr-494	526	18	tax	tax	NOUN
ftr-494	526	19	amnesty.6	amnesty.6	PROPN
ftr-494	526	20	60	60	NUM
ftr-494	526	21	.	.	PUNCT
ftr-494	527	1	but	but	CCONJ
ftr-494	527	2	cf	cf	X
ftr-494	527	3	.	.	PUNCT
ftr-494	528	1	nagle	nagle	PROPN
ftr-494	528	2	,	,	PUNCT
ftr-494	528	3	supra	supra	PROPN
ftr-494	528	4	note	note	PROPN
ftr-494	528	5	19	19	NUM
ftr-494	528	6	,	,	PUNCT
ftr-494	528	7	at	at	ADP
ftr-494	528	8	834	834	NUM
ftr-494	528	9	(	(	PUNCT
ftr-494	528	10	during	during	ADP
ftr-494	528	11	the	the	DET
ftr-494	528	12	existing	exist	VERB
ftr-494	528	13	nonfiler	nonfiler	NOUN
ftr-494	528	14	program	program	NOUN
ftr-494	528	15	the	the	DET
ftr-494	528	16	service	service	NOUN
ftr-494	528	17	is	be	AUX
ftr-494	528	18	continuing	continue	VERB
ftr-494	528	19	to	to	PART
ftr-494	528	20	regularly	regularly	ADV
ftr-494	528	21	refer	refer	VERB
ftr-494	528	22	nonfiler	nonfiler	ADJ
ftr-494	528	23	criminal	criminal	ADJ
ftr-494	528	24	cases	case	NOUN
ftr-494	528	25	to	to	ADP
ftr-494	528	26	the	the	DET
ftr-494	528	27	department	department	PROPN
ftr-494	528	28	of	of	ADP
ftr-494	528	29	justice	justice	NOUN
ftr-494	528	30	for	for	ADP
ftr-494	528	31	[	[	X
ftr-494	528	32	vol	vol	NOUN
ftr-494	528	33	.	.	PUNCT
ftr-494	528	34	1:5	1:5	NUM
ftr-494	528	35	tax	tax	NOUN
ftr-494	528	36	anmesty	anmesty	NOUN
ftr-494	528	37	:	:	PUNCT
ftr-494	528	38	an	an	DET
ftr-494	528	39	old	old	ADJ
ftr-494	528	40	debate	debate	NOUN
ftr-494	528	41	9	9	NUM
ftr-494	528	42	.	.	PUNCT
ftr-494	529	1	the	the	DET
ftr-494	529	2	enactment	enactment	NOUN
ftr-494	529	3	of	of	ADP
ftr-494	529	4	the	the	DET
ftr-494	529	5	program	program	NOUN
ftr-494	529	6	should	should	AUX
ftr-494	529	7	include	include	VERB
ftr-494	529	8	a	a	DET
ftr-494	529	9	prohibition	prohibition	NOUN
ftr-494	529	10	against	against	ADP
ftr-494	529	11	enactment	enactment	NOUN
ftr-494	529	12	of	of	ADP
ftr-494	529	13	a	a	DET
ftr-494	529	14	similar	similar	ADJ
ftr-494	529	15	program	program	NOUN
ftr-494	529	16	for	for	ADP
ftr-494	529	17	the	the	DET
ftr-494	529	18	next	next	ADJ
ftr-494	529	19	twentyfive	twentyfive	PROPN
ftr-494	529	20	years.6	years.6	PROPN
ftr-494	529	21	'	'	PART
ftr-494	529	22	10	10	NUM
ftr-494	529	23	.	.	PUNCT
ftr-494	530	1	any	any	DET
ftr-494	530	2	taxpayer	taxpayer	NOUN
ftr-494	530	3	who	who	PRON
ftr-494	530	4	benefits	benefit	VERB
ftr-494	530	5	under	under	ADP
ftr-494	530	6	the	the	DET
ftr-494	530	7	program	program	NOUN
ftr-494	530	8	,	,	PUNCT
ftr-494	530	9	and	and	CCONJ
ftr-494	530	10	who	who	PRON
ftr-494	530	11	is	be	AUX
ftr-494	530	12	convicted	convict	VERB
ftr-494	530	13	in	in	ADP
ftr-494	530	14	a	a	DET
ftr-494	530	15	criminal	criminal	ADJ
ftr-494	530	16	tax	tax	NOUN
ftr-494	530	17	prosecution	prosecution	NOUN
ftr-494	530	18	for	for	ADP
ftr-494	530	19	a	a	DET
ftr-494	530	20	later	later	ADJ
ftr-494	530	21	taxable	taxable	ADJ
ftr-494	530	22	period	period	NOUN
ftr-494	530	23	,	,	PUNCT
ftr-494	530	24	would	would	AUX
ftr-494	530	25	lose	lose	VERB
ftr-494	530	26	all	all	DET
ftr-494	530	27	tax	tax	NOUN
ftr-494	530	28	benefits	benefit	NOUN
ftr-494	530	29	of	of	ADP
ftr-494	530	30	the	the	DET
ftr-494	530	31	prior	prior	ADJ
ftr-494	530	32	relief	relief	NOUN
ftr-494	530	33	and	and	CCONJ
ftr-494	530	34	would	would	AUX
ftr-494	530	35	receive	receive	VERB
ftr-494	530	36	at	at	ADP
ftr-494	530	37	least	least	ADJ
ftr-494	530	38	a	a	DET
ftr-494	530	39	minimum	minimum	ADJ
ftr-494	530	40	jail	jail	NOUN
ftr-494	530	41	sentence	sentence	NOUN
ftr-494	530	42	.	.	PUNCT
ftr-494	531	1	11	11	NUM
ftr-494	531	2	.	.	PUNCT
ftr-494	532	1	persons	person	NOUN
ftr-494	532	2	engaged	engage	VERB
ftr-494	532	3	in	in	ADP
ftr-494	532	4	illegal	illegal	ADJ
ftr-494	532	5	activities	activity	NOUN
ftr-494	532	6	may	may	AUX
ftr-494	532	7	report	report	VERB
ftr-494	532	8	the	the	DET
ftr-494	532	9	income	income	NOUN
ftr-494	532	10	from	from	ADP
ftr-494	532	11	such	such	ADJ
ftr-494	532	12	illegal	illegal	ADJ
ftr-494	532	13	activities	activity	NOUN
ftr-494	532	14	and	and	CCONJ
ftr-494	532	15	information	information	NOUN
ftr-494	532	16	contained	contain	VERB
ftr-494	532	17	in	in	ADP
ftr-494	532	18	such	such	ADJ
ftr-494	532	19	tax	tax	NOUN
ftr-494	532	20	returns	return	NOUN
ftr-494	532	21	may	may	AUX
ftr-494	532	22	not	not	PART
ftr-494	532	23	be	be	AUX
ftr-494	532	24	used	use	VERB
ftr-494	532	25	in	in	ADP
ftr-494	532	26	other	other	ADJ
ftr-494	532	27	federal	federal	ADJ
ftr-494	532	28	criminal	criminal	ADJ
ftr-494	532	29	prosecutions.62	prosecutions.62	NOUN
ftr-494	532	30	12	12	NUM
ftr-494	532	31	.	.	PUNCT
ftr-494	533	1	maximum	maximum	ADJ
ftr-494	533	2	contemporaneous	contemporaneous	ADJ
ftr-494	533	3	state	state	NOUN
ftr-494	533	4	participation	participation	NOUN
ftr-494	533	5	in	in	ADP
ftr-494	533	6	the	the	DET
ftr-494	533	7	program	program	NOUN
ftr-494	533	8	should	should	AUX
ftr-494	533	9	also	also	ADV
ftr-494	533	10	be	be	AUX
ftr-494	533	11	obtained.63	obtained.63	ADV
ftr-494	533	12	13	13	NUM
ftr-494	533	13	.	.	PUNCT
ftr-494	534	1	a	a	DET
ftr-494	534	2	specific	specific	ADJ
ftr-494	534	3	procedure	procedure	NOUN
ftr-494	534	4	to	to	PART
ftr-494	534	5	clarify	clarify	VERB
ftr-494	534	6	the	the	DET
ftr-494	534	7	date	date	NOUN
ftr-494	534	8	on	on	ADP
ftr-494	534	9	which	which	PRON
ftr-494	534	10	the	the	DET
ftr-494	534	11	taxpayer	taxpayer	NOUN
ftr-494	534	12	made	make	VERB
ftr-494	534	13	the	the	DET
ftr-494	534	14	disclosure	disclosure	NOUN
ftr-494	534	15	should	should	AUX
ftr-494	534	16	be	be	AUX
ftr-494	534	17	established	establish	VERB
ftr-494	534	18	;	;	PUNCT
ftr-494	534	19	perhaps	perhaps	ADV
ftr-494	534	20	,	,	PUNCT
ftr-494	534	21	a	a	DET
ftr-494	534	22	certified	certify	VERB
ftr-494	534	23	filing	filing	NOUN
ftr-494	534	24	at	at	ADP
ftr-494	534	25	a	a	DET
ftr-494	534	26	particular	particular	ADJ
ftr-494	534	27	office	office	NOUN
ftr-494	534	28	of	of	ADP
ftr-494	534	29	the	the	DET
ftr-494	534	30	service	service	NOUN
ftr-494	534	31	should	should	AUX
ftr-494	534	32	be	be	AUX
ftr-494	534	33	required	require	VERB
ftr-494	534	34	.	.	PUNCT
ftr-494	535	1	the	the	DET
ftr-494	535	2	benefits	benefit	NOUN
ftr-494	535	3	of	of	ADP
ftr-494	535	4	such	such	DET
ftr-494	535	5	a	a	DET
ftr-494	535	6	tax	tax	NOUN
ftr-494	535	7	amnesty	amnesty	NOUN
ftr-494	535	8	program	program	NOUN
ftr-494	535	9	are	be	AUX
ftr-494	535	10	not	not	PART
ftr-494	535	11	simply	simply	ADV
ftr-494	535	12	the	the	DET
ftr-494	535	13	additional	additional	ADJ
ftr-494	535	14	federal	federal	ADJ
ftr-494	535	15	revenue	revenue	NOUN
ftr-494	535	16	generated	generate	VERB
ftr-494	535	17	during	during	ADP
ftr-494	535	18	the	the	DET
ftr-494	535	19	amnesty	amnesty	NOUN
ftr-494	535	20	period	period	NOUN
ftr-494	535	21	,	,	PUNCT
ftr-494	535	22	but	but	CCONJ
ftr-494	535	23	also	also	ADV
ftr-494	535	24	the	the	DET
ftr-494	535	25	entry	entry	NOUN
ftr-494	535	26	of	of	ADP
ftr-494	535	27	more	more	ADJ
ftr-494	535	28	taxpayers	taxpayer	NOUN
ftr-494	535	29	into	into	ADP
ftr-494	535	30	the	the	DET
ftr-494	535	31	system	system	NOUN
ftr-494	535	32	,	,	PUNCT
ftr-494	535	33	so	so	SCONJ
ftr-494	535	34	that	that	SCONJ
ftr-494	535	35	the	the	DET
ftr-494	535	36	revenue	revenue	NOUN
ftr-494	535	37	benefits	benefit	NOUN
ftr-494	535	38	will	will	AUX
ftr-494	535	39	accelerated	accelerated	VERB
ftr-494	535	40	prosecution	prosecution	NOUN
ftr-494	535	41	during	during	ADP
ftr-494	535	42	the	the	DET
ftr-494	535	43	tax	tax	NOUN
ftr-494	535	44	filing	filing	NOUN
ftr-494	535	45	season	season	NOUN
ftr-494	535	46	)	)	PUNCT
ftr-494	535	47	.	.	PUNCT
ftr-494	536	1	see	see	VERB
ftr-494	536	2	james	james	PROPN
ftr-494	536	3	aim	aim	VERB
ftr-494	536	4	.	.	PUNCT
ftr-494	537	1	et	et	PROPN
ftr-494	537	2	al	al	PROPN
ftr-494	537	3	..	..	PUNCT
ftr-494	537	4	amazing	amazing	ADJ
ftr-494	537	5	grace	grace	NOUN
ftr-494	537	6	:	:	PUNCT
ftr-494	537	7	tax	tax	NOUN
ftr-494	537	8	amnesties	amnesty	NOUN
ftr-494	537	9	and	and	CCONJ
ftr-494	537	10	compliance	compliance	NOUN
ftr-494	537	11	,	,	PUNCT
ftr-494	537	12	43	43	NUM
ftr-494	537	13	nat'l	nat'l	PROPN
ftr-494	537	14	tax	tax	NOUN
ftr-494	537	15	j.	j.	PROPN
ftr-494	537	16	23	23	NUM
ftr-494	537	17	,	,	PUNCT
ftr-494	537	18	24	24	NUM
ftr-494	537	19	(	(	PUNCT
ftr-494	537	20	1990	1990	NUM
ftr-494	537	21	)	)	PUNCT
ftr-494	537	22	.	.	PUNCT
ftr-494	538	1	although	although	SCONJ
ftr-494	538	2	tax	tax	NOUN
ftr-494	538	3	compliance	compliance	NOUN
ftr-494	538	4	might	might	AUX
ftr-494	538	5	normally	normally	ADV
ftr-494	538	6	decrease	decrease	VERB
ftr-494	538	7	after	after	ADP
ftr-494	538	8	tax	tax	NOUN
ftr-494	538	9	amnesty	amnesty	NOUN
ftr-494	538	10	,	,	PUNCT
ftr-494	538	11	if	if	SCONJ
ftr-494	538	12	post	post	ADJ
ftr-494	538	13	-	-	ADJ
ftr-494	538	14	amnesty	amnesty	ADJ
ftr-494	538	15	enforcement	enforcement	NOUN
ftr-494	538	16	efforts	effort	NOUN
ftr-494	538	17	are	be	AUX
ftr-494	538	18	increased	increase	VERB
ftr-494	538	19	,	,	PUNCT
ftr-494	538	20	aggregate	aggregate	ADJ
ftr-494	538	21	compliance	compliance	NOUN
ftr-494	538	22	will	will	AUX
ftr-494	538	23	actually	actually	ADV
ftr-494	538	24	increase	increase	VERB
ftr-494	538	25	.	.	PUNCT
ftr-494	539	1	i	i	PRON
ftr-494	539	2	d.	d.	PROPN
ftr-494	540	1	but	but	CCONJ
ftr-494	540	2	while	while	SCONJ
ftr-494	540	3	amnesty	amnesty	NOUN
ftr-494	540	4	programs	program	NOUN
ftr-494	540	5	may	may	AUX
ftr-494	540	6	be	be	AUX
ftr-494	540	7	appropriate	appropriate	ADJ
ftr-494	540	8	as	as	ADP
ftr-494	540	9	a	a	DET
ftr-494	540	10	transition	transition	NOUN
ftr-494	540	11	to	to	PART
ftr-494	540	12	enhance	enhance	VERB
ftr-494	540	13	enforcement	enforcement	NOUN
ftr-494	540	14	and	and	CCONJ
ftr-494	540	15	generate	generate	VERB
ftr-494	540	16	immediate	immediate	ADJ
ftr-494	540	17	revenue	revenue	NOUN
ftr-494	540	18	,	,	PUNCT
ftr-494	540	19	such	such	ADJ
ftr-494	540	20	programs	program	NOUN
ftr-494	540	21	may	may	AUX
ftr-494	540	22	not	not	PART
ftr-494	540	23	be	be	AUX
ftr-494	540	24	effective	effective	ADJ
ftr-494	540	25	in	in	ADP
ftr-494	540	26	identifying	identify	VERB
ftr-494	540	27	tax	tax	NOUN
ftr-494	540	28	evaders	evader	NOUN
ftr-494	540	29	,	,	PUNCT
ftr-494	540	30	resulting	result	VERB
ftr-494	540	31	most	most	ADV
ftr-494	540	32	likely	likely	ADJ
ftr-494	540	33	in	in	ADP
ftr-494	540	34	only	only	ADV
ftr-494	540	35	modest	modest	ADJ
ftr-494	540	36	long	long	ADJ
ftr-494	540	37	-	-	PUNCT
ftr-494	540	38	term	term	NOUN
ftr-494	540	39	gains	gain	NOUN
ftr-494	540	40	.	.	PUNCT
ftr-494	541	1	see	see	VERB
ftr-494	541	2	ronald	ronald	PROPN
ftr-494	541	3	c.	c.	PROPN
ftr-494	541	4	fisher	fisher	PROPN
ftr-494	541	5	,	,	PUNCT
ftr-494	541	6	et	et	PROPN
ftr-494	541	7	al	al	PROPN
ftr-494	541	8	.	.	PROPN
ftr-494	541	9	,	,	PUNCT
ftr-494	541	10	participation	participation	NOUN
ftr-494	541	11	in	in	ADP
ftr-494	541	12	tax	tax	NOUN
ftr-494	541	13	amnesties	amnesty	NOUN
ftr-494	541	14	:	:	PUNCT
ftr-494	541	15	the	the	DET
ftr-494	541	16	individual	individual	ADJ
ftr-494	541	17	income	income	NOUN
ftr-494	541	18	tax	tax	NOUN
ftr-494	541	19	,	,	PUNCT
ftr-494	541	20	42	42	NUM
ftr-494	541	21	nat'l	nat'l	PROPN
ftr-494	541	22	tax	tax	NOUN
ftr-494	541	23	j.	j.	PROPN
ftr-494	541	24	15	15	NUM
ftr-494	541	25	(	(	PUNCT
ftr-494	541	26	1989	1989	NUM
ftr-494	541	27	)	)	PUNCT
ftr-494	541	28	.	.	PUNCT
ftr-494	542	1	61	61	NUM
ftr-494	542	2	.	.	X
ftr-494	543	1	cf	cf	NOUN
ftr-494	543	2	.	.	PUNCT
ftr-494	544	1	angelini	angelini	PROPN
ftr-494	544	2	,	,	PUNCT
ftr-494	544	3	supra	supra	PROPN
ftr-494	544	4	note	note	NOUN
ftr-494	544	5	10	10	NUM
ftr-494	544	6	,	,	PUNCT
ftr-494	544	7	at	at	ADP
ftr-494	544	8	908	908	NUM
ftr-494	544	9	.	.	PUNCT
ftr-494	545	1	62	62	NUM
ftr-494	545	2	.	.	PUNCT
ftr-494	546	1	perhaps	perhaps	ADV
ftr-494	546	2	it	it	PRON
ftr-494	546	3	is	be	AUX
ftr-494	546	4	a	a	DET
ftr-494	546	5	misallocation	misallocation	NOUN
ftr-494	546	6	of	of	ADP
ftr-494	546	7	service	service	NOUN
ftr-494	546	8	resources	resource	NOUN
ftr-494	546	9	to	to	PART
ftr-494	546	10	use	use	VERB
ftr-494	546	11	the	the	DET
ftr-494	546	12	tax	tax	NOUN
ftr-494	546	13	laws	law	NOUN
ftr-494	546	14	as	as	ADP
ftr-494	546	15	a	a	DET
ftr-494	546	16	primary	primary	ADJ
ftr-494	546	17	weapon	weapon	NOUN
ftr-494	546	18	against	against	ADP
ftr-494	546	19	organized	organize	VERB
ftr-494	546	20	crime	crime	NOUN
ftr-494	546	21	because	because	SCONJ
ftr-494	546	22	it	it	PRON
ftr-494	546	23	hinders	hinder	VERB
ftr-494	546	24	one	one	NUM
ftr-494	546	25	of	of	ADP
ftr-494	546	26	the	the	DET
ftr-494	546	27	fundamental	fundamental	ADJ
ftr-494	546	28	objectives	objective	NOUN
ftr-494	546	29	of	of	ADP
ftr-494	546	30	the	the	DET
ftr-494	546	31	service	service	NOUN
ftr-494	546	32	,	,	PUNCT
ftr-494	546	33	that	that	ADV
ftr-494	546	34	is	is	ADV
ftr-494	546	35	,	,	PUNCT
ftr-494	546	36	collecting	collect	VERB
ftr-494	546	37	revenue	revenue	NOUN
ftr-494	546	38	.	.	PUNCT
ftr-494	547	1	participants	participant	NOUN
ftr-494	547	2	in	in	ADP
ftr-494	547	3	illegal	illegal	ADJ
ftr-494	547	4	activities	activity	NOUN
ftr-494	547	5	are	be	AUX
ftr-494	547	6	certain	certain	ADJ
ftr-494	547	7	that	that	SCONJ
ftr-494	547	8	the	the	DET
ftr-494	547	9	information	information	NOUN
ftr-494	547	10	contained	contain	VERB
ftr-494	547	11	in	in	ADP
ftr-494	547	12	accurate	accurate	ADJ
ftr-494	547	13	income	income	NOUN
ftr-494	547	14	tax	tax	NOUN
ftr-494	547	15	returns	return	NOUN
ftr-494	547	16	will	will	AUX
ftr-494	547	17	be	be	AUX
ftr-494	547	18	used	use	VERB
ftr-494	547	19	against	against	ADP
ftr-494	547	20	them	they	PRON
ftr-494	547	21	for	for	ADP
ftr-494	547	22	purposes	purpose	NOUN
ftr-494	547	23	of	of	ADP
ftr-494	547	24	other	other	ADJ
ftr-494	547	25	federal	federal	ADJ
ftr-494	547	26	criminal	criminal	ADJ
ftr-494	547	27	prosecutions	prosecution	NOUN
ftr-494	547	28	.	.	PUNCT
ftr-494	548	1	accordingly	accordingly	ADV
ftr-494	548	2	,	,	PUNCT
ftr-494	548	3	many	many	ADJ
ftr-494	548	4	either	either	CCONJ
ftr-494	548	5	fail	fail	VERB
ftr-494	548	6	to	to	PART
ftr-494	548	7	file	file	VERB
ftr-494	548	8	or	or	CCONJ
ftr-494	548	9	file	file	VERB
ftr-494	548	10	a	a	DET
ftr-494	548	11	fraudulent	fraudulent	ADJ
ftr-494	548	12	income	income	NOUN
ftr-494	548	13	tax	tax	NOUN
ftr-494	548	14	return	return	NOUN
ftr-494	548	15	.	.	PUNCT
ftr-494	549	1	if	if	SCONJ
ftr-494	549	2	the	the	DET
ftr-494	549	3	information	information	NOUN
ftr-494	549	4	contained	contain	VERB
ftr-494	549	5	in	in	ADP
ftr-494	549	6	a	a	DET
ftr-494	549	7	return	return	NOUN
ftr-494	549	8	were	be	AUX
ftr-494	549	9	protected	protect	VERB
ftr-494	549	10	from	from	ADP
ftr-494	549	11	use	use	NOUN
ftr-494	549	12	in	in	ADP
ftr-494	549	13	a	a	DET
ftr-494	549	14	subsequent	subsequent	ADJ
ftr-494	549	15	criminal	criminal	ADJ
ftr-494	549	16	prosecution	prosecution	NOUN
ftr-494	549	17	,	,	PUNCT
ftr-494	549	18	other	other	ADJ
ftr-494	549	19	than	than	ADP
ftr-494	549	20	a	a	DET
ftr-494	549	21	prosecution	prosecution	NOUN
ftr-494	549	22	involving	involve	VERB
ftr-494	549	23	tax	tax	NOUN
ftr-494	549	24	violations	violation	NOUN
ftr-494	549	25	,	,	PUNCT
ftr-494	549	26	it	it	PRON
ftr-494	549	27	may	may	AUX
ftr-494	549	28	be	be	AUX
ftr-494	549	29	possible	possible	ADJ
ftr-494	549	30	to	to	PART
ftr-494	549	31	induce	induce	VERB
ftr-494	549	32	some	some	PRON
ftr-494	549	33	of	of	ADP
ftr-494	549	34	the	the	DET
ftr-494	549	35	many	many	ADJ
ftr-494	549	36	persons	person	NOUN
ftr-494	549	37	engaged	engage	VERB
ftr-494	549	38	in	in	ADP
ftr-494	549	39	illegal	illegal	ADJ
ftr-494	549	40	activities	activity	NOUN
ftr-494	549	41	to	to	PART
ftr-494	549	42	file	file	VERB
ftr-494	549	43	accurate	accurate	ADJ
ftr-494	549	44	income	income	NOUN
ftr-494	549	45	tax	tax	NOUN
ftr-494	549	46	returns	return	NOUN
ftr-494	549	47	.	.	PUNCT
ftr-494	550	1	nevertheless	nevertheless	ADV
ftr-494	550	2	,	,	PUNCT
ftr-494	550	3	because	because	SCONJ
ftr-494	550	4	of	of	ADP
ftr-494	550	5	past	past	ADJ
ftr-494	550	6	governmental	governmental	ADJ
ftr-494	550	7	practices	practice	NOUN
ftr-494	550	8	with	with	ADP
ftr-494	550	9	regard	regard	NOUN
ftr-494	550	10	to	to	ADP
ftr-494	550	11	the	the	DET
ftr-494	550	12	use	use	NOUN
ftr-494	550	13	of	of	ADP
ftr-494	550	14	such	such	ADJ
ftr-494	550	15	information	information	NOUN
ftr-494	550	16	,	,	PUNCT
ftr-494	550	17	one	one	PRON
ftr-494	550	18	would	would	AUX
ftr-494	550	19	be	be	AUX
ftr-494	550	20	extremely	extremely	ADV
ftr-494	550	21	naive	naive	ADJ
ftr-494	550	22	to	to	PART
ftr-494	550	23	believe	believe	VERB
ftr-494	550	24	that	that	SCONJ
ftr-494	550	25	the	the	DET
ftr-494	550	26	announcement	announcement	NOUN
ftr-494	550	27	of	of	ADP
ftr-494	550	28	such	such	DET
ftr-494	550	29	a	a	DET
ftr-494	550	30	change	change	NOUN
ftr-494	550	31	in	in	ADP
ftr-494	550	32	policy	policy	NOUN
ftr-494	550	33	would	would	AUX
ftr-494	550	34	have	have	VERB
ftr-494	550	35	an	an	DET
ftr-494	550	36	immediate	immediate	ADJ
ftr-494	550	37	and	and	CCONJ
ftr-494	550	38	positive	positive	ADJ
ftr-494	550	39	impact	impact	NOUN
ftr-494	550	40	on	on	ADP
ftr-494	550	41	the	the	DET
ftr-494	550	42	receipt	receipt	NOUN
ftr-494	550	43	of	of	ADP
ftr-494	550	44	tax	tax	NOUN
ftr-494	550	45	revenues	revenue	NOUN
ftr-494	550	46	.	.	PUNCT
ftr-494	551	1	63	63	NUM
ftr-494	551	2	.	.	PUNCT
ftr-494	552	1	cf	cf	NOUN
ftr-494	552	2	.	.	PUNCT
ftr-494	553	1	tax	tax	NOUN
ftr-494	553	2	compliance	compliance	NOUN
ftr-494	553	3	:	:	PUNCT
ftr-494	553	4	irs	irs	PROPN
ftr-494	553	5	to	to	PART
ftr-494	553	6	give	give	VERB
ftr-494	553	7	circular	circular	ADJ
ftr-494	553	8	230	230	NUM
ftr-494	553	9	leniency	leniency	NOUN
ftr-494	553	10	to	to	ADP
ftr-494	553	11	non	non	ADJ
ftr-494	553	12	-	-	ADJ
ftr-494	553	13	filing	filing	ADJ
ftr-494	553	14	tax	tax	NOUN
ftr-494	553	15	practitioners	practitioner	NOUN
ftr-494	553	16	,	,	PUNCT
ftr-494	553	17	daily	daily	PROPN
ftr-494	553	18	tax	tax	NOUN
ftr-494	553	19	rep	rep	PROPN
ftr-494	553	20	.	.	PROPN
ftr-494	553	21	,	,	PUNCT
ftr-494	553	22	(	(	PUNCT
ftr-494	553	23	bna	bna	PROPN
ftr-494	553	24	)	)	PUNCT
ftr-494	553	25	g3	g3	PROPN
ftr-494	553	26	,	,	PUNCT
ftr-494	553	27	g4	g4	NOUN
ftr-494	553	28	(	(	PUNCT
ftr-494	553	29	feb	feb	NOUN
ftr-494	553	30	.	.	PROPN
ftr-494	553	31	9	9	NUM
ftr-494	553	32	.	.	NUM
ftr-494	553	33	1993	1993	NUM
ftr-494	553	34	)	)	PUNCT
ftr-494	554	1	(	(	PUNCT
ftr-494	554	2	noting	note	VERB
ftr-494	554	3	that	that	SCONJ
ftr-494	554	4	the	the	DET
ftr-494	554	5	tax	tax	NOUN
ftr-494	554	6	section	section	NOUN
ftr-494	554	7	of	of	ADP
ftr-494	554	8	the	the	DET
ftr-494	554	9	american	american	PROPN
ftr-494	554	10	bar	bar	PROPN
ftr-494	554	11	association	association	NOUN
ftr-494	554	12	working	work	VERB
ftr-494	554	13	with	with	ADP
ftr-494	554	14	the	the	DET
ftr-494	554	15	service	service	NOUN
ftr-494	554	16	has	have	AUX
ftr-494	554	17	attempted	attempt	VERB
ftr-494	554	18	to	to	PART
ftr-494	554	19	persuade	persuade	VERB
ftr-494	554	20	individual	individual	ADJ
ftr-494	554	21	states	state	NOUN
ftr-494	554	22	to	to	PART
ftr-494	554	23	use	use	VERB
ftr-494	554	24	compliance	compliance	NOUN
ftr-494	554	25	2000	2000	NUM
ftr-494	554	26	guidelines	guideline	NOUN
ftr-494	554	27	for	for	ADP
ftr-494	554	28	nonfilers	nonfiler	NOUN
ftr-494	554	29	of	of	ADP
ftr-494	554	30	state	state	NOUN
ftr-494	554	31	tax	tax	NOUN
ftr-494	554	32	returns	return	NOUN
ftr-494	554	33	)	)	PUNCT
ftr-494	554	34	.	.	PUNCT
ftr-494	555	1	19931	19931	NUM
ftr-494	555	2	florida	florida	PROPN
ftr-494	555	3	tax	tax	NOUN
ftr-494	555	4	review	review	NOUN
ftr-494	555	5	extend	extend	VERB
ftr-494	555	6	,	,	PUNCT
ftr-494	555	7	on	on	ADP
ftr-494	555	8	an	an	DET
ftr-494	555	9	annual	annual	ADJ
ftr-494	555	10	basis	basis	NOUN
ftr-494	555	11	,	,	PUNCT
ftr-494	555	12	well	well	ADV
ftr-494	555	13	into	into	ADP
ftr-494	555	14	the	the	DET
ftr-494	555	15	next	next	ADJ
ftr-494	555	16	century	century	NOUN
ftr-494	555	17	.	.	PUNCT
ftr-494	555	18	'	'	PUNCT
ftr-494	556	1	clearly	clearly	ADV
ftr-494	556	2	,	,	PUNCT
ftr-494	556	3	the	the	DET
ftr-494	556	4	most	most	ADV
ftr-494	556	5	pressing	pressing	ADJ
ftr-494	556	6	question	question	NOUN
ftr-494	556	7	is	be	AUX
ftr-494	556	8	the	the	DET
ftr-494	556	9	amount	amount	NOUN
ftr-494	556	10	of	of	ADP
ftr-494	556	11	new	new	ADJ
ftr-494	556	12	federal	federal	ADJ
ftr-494	556	13	revenue	revenue	NOUN
ftr-494	556	14	generated	generate	VERB
ftr-494	556	15	.	.	PUNCT
ftr-494	557	1	an	an	DET
ftr-494	557	2	accurate	accurate	ADJ
ftr-494	557	3	estimate	estimate	NOUN
ftr-494	557	4	of	of	ADP
ftr-494	557	5	the	the	DET
ftr-494	557	6	tax	tax	NOUN
ftr-494	557	7	recovery	recovery	NOUN
ftr-494	557	8	and	and	CCONJ
ftr-494	557	9	net	net	ADJ
ftr-494	557	10	revenue	revenue	NOUN
ftr-494	557	11	benefit	benefit	NOUN
ftr-494	557	12	which	which	PRON
ftr-494	557	13	would	would	AUX
ftr-494	557	14	be	be	AUX
ftr-494	557	15	generated	generate	VERB
ftr-494	557	16	by	by	ADP
ftr-494	557	17	the	the	DET
ftr-494	557	18	adoption	adoption	NOUN
ftr-494	557	19	of	of	ADP
ftr-494	557	20	a	a	DET
ftr-494	557	21	comprehensive	comprehensive	ADJ
ftr-494	557	22	tax	tax	NOUN
ftr-494	557	23	amnesty	amnesty	NOUN
ftr-494	557	24	program	program	NOUN
ftr-494	557	25	will	will	AUX
ftr-494	557	26	be	be	AUX
ftr-494	557	27	far	far	ADV
ftr-494	557	28	more	more	ADV
ftr-494	557	29	difficult	difficult	ADJ
ftr-494	557	30	to	to	PART
ftr-494	557	31	predict	predict	VERB
ftr-494	557	32	than	than	ADP
ftr-494	557	33	our	our	PRON
ftr-494	557	34	national	national	ADJ
ftr-494	557	35	deficits	deficit	NOUN
ftr-494	557	36	.	.	PUNCT
ftr-494	558	1	notwithstanding	notwithstanding	ADP
ftr-494	558	2	the	the	DET
ftr-494	558	3	uncertainty	uncertainty	NOUN
ftr-494	558	4	as	as	ADP
ftr-494	558	5	to	to	ADP
ftr-494	558	6	the	the	DET
ftr-494	558	7	amount	amount	NOUN
ftr-494	558	8	of	of	ADP
ftr-494	558	9	tax	tax	NOUN
ftr-494	558	10	recovery	recovery	NOUN
ftr-494	558	11	and	and	CCONJ
ftr-494	558	12	net	net	ADJ
ftr-494	558	13	revenue	revenue	NOUN
ftr-494	558	14	benefit	benefit	NOUN
ftr-494	558	15	,	,	PUNCT
ftr-494	558	16	one	one	NUM
ftr-494	558	17	senses	sense	NOUN
ftr-494	558	18	that	that	SCONJ
ftr-494	558	19	this	this	PRON
ftr-494	558	20	is	be	AUX
ftr-494	558	21	the	the	DET
ftr-494	558	22	time	time	NOUN
ftr-494	558	23	in	in	ADP
ftr-494	558	24	our	our	PRON
ftr-494	558	25	nation	nation	NOUN
ftr-494	558	26	for	for	ADP
ftr-494	558	27	innovation	innovation	NOUN
ftr-494	558	28	and	and	CCONJ
ftr-494	558	29	experimentation	experimentation	NOUN
ftr-494	558	30	in	in	ADP
ftr-494	558	31	federal	federal	ADJ
ftr-494	558	32	tax	tax	NOUN
ftr-494	558	33	administration.65	administration.65	PROPN
ftr-494	558	34	the	the	DET
ftr-494	558	35	clinton	clinton	PROPN
ftr-494	558	36	administration	administration	PROPN
ftr-494	558	37	possesses	possess	VERB
ftr-494	558	38	the	the	DET
ftr-494	558	39	capacity	capacity	NOUN
ftr-494	558	40	and	and	CCONJ
ftr-494	558	41	energy	energy	NOUN
ftr-494	558	42	to	to	PART
ftr-494	558	43	face	face	VERB
ftr-494	558	44	basic	basic	ADJ
ftr-494	558	45	realities	reality	NOUN
ftr-494	558	46	of	of	ADP
ftr-494	558	47	health	health	NOUN
ftr-494	558	48	care	care	NOUN
ftr-494	558	49	,	,	PUNCT
ftr-494	558	50	federal	federal	ADJ
ftr-494	558	51	deficits	deficit	NOUN
ftr-494	558	52	,	,	PUNCT
ftr-494	558	53	increased	increase	VERB
ftr-494	558	54	taxes	taxis	NOUN
ftr-494	558	55	,	,	PUNCT
ftr-494	558	56	domestic	domestic	ADJ
ftr-494	558	57	investment	investment	NOUN
ftr-494	558	58	in	in	ADP
ftr-494	558	59	the	the	DET
ftr-494	558	60	infrastructure	infrastructure	NOUN
ftr-494	558	61	,	,	PUNCT
ftr-494	558	62	economic	economic	ADJ
ftr-494	558	63	expansion	expansion	NOUN
ftr-494	558	64	,	,	PUNCT
ftr-494	558	65	and	and	CCONJ
ftr-494	558	66	federal	federal	ADJ
ftr-494	558	67	budget	budget	NOUN
ftr-494	558	68	cuts	cut	NOUN
ftr-494	558	69	-	-	PUNCT
ftr-494	558	70	why	why	SCONJ
ftr-494	558	71	not	not	PART
ftr-494	558	72	the	the	DET
ftr-494	558	73	question	question	NOUN
ftr-494	558	74	of	of	ADP
ftr-494	558	75	a	a	DET
ftr-494	558	76	broad	broad	ADV
ftr-494	558	77	-	-	PUNCT
ftr-494	558	78	based	base	VERB
ftr-494	558	79	tax	tax	NOUN
ftr-494	558	80	amnesty	amnesty	NOUN
ftr-494	558	81	program	program	NOUN
ftr-494	558	82	?	?	PUNCT
ftr-494	559	1	the	the	DET
ftr-494	559	2	time	time	NOUN
ftr-494	559	3	for	for	ADP
ftr-494	559	4	a	a	DET
ftr-494	559	5	comprehensive	comprehensive	ADJ
ftr-494	559	6	study	study	NOUN
ftr-494	559	7	of	of	ADP
ftr-494	559	8	a	a	DET
ftr-494	559	9	federal	federal	ADJ
ftr-494	559	10	tax	tax	NOUN
ftr-494	559	11	amnesty	amnesty	NOUN
ftr-494	559	12	program	program	NOUN
ftr-494	559	13	is	be	AUX
ftr-494	559	14	now	now	ADV
ftr-494	559	15	.	.	PUNCT
ftr-494	560	1	viii	viii	PROPN
ftr-494	560	2	.	.	PUNCT
ftr-494	561	1	conclusion	conclusion	NOUN
ftr-494	561	2	the	the	DET
ftr-494	561	3	historic	historic	ADJ
ftr-494	561	4	approach	approach	NOUN
ftr-494	561	5	used	use	VERB
ftr-494	561	6	to	to	PART
ftr-494	561	7	improve	improve	VERB
ftr-494	561	8	tax	tax	NOUN
ftr-494	561	9	compliance	compliance	NOUN
ftr-494	561	10	has	have	AUX
ftr-494	561	11	been	be	AUX
ftr-494	561	12	premised	premise	VERB
ftr-494	561	13	on	on	ADP
ftr-494	561	14	audits	audits	NOUN
ftr-494	561	15	and	and	CCONJ
ftr-494	561	16	criminal	criminal	ADJ
ftr-494	561	17	prosecution	prosecution	NOUN
ftr-494	561	18	.	.	PUNCT
ftr-494	562	1	in	in	ADP
ftr-494	562	2	more	more	ADV
ftr-494	562	3	recent	recent	ADJ
ftr-494	562	4	years	year	NOUN
ftr-494	562	5	,	,	PUNCT
ftr-494	562	6	congress	congress	PROPN
ftr-494	562	7	64	64	NUM
ftr-494	562	8	.	.	PUNCT
ftr-494	563	1	although	although	SCONJ
ftr-494	563	2	,	,	PUNCT
ftr-494	563	3	in	in	ADP
ftr-494	563	4	1986	1986	NUM
ftr-494	563	5	,	,	PUNCT
ftr-494	563	6	one	one	NUM
ftr-494	563	7	authority	authority	NOUN
ftr-494	563	8	expressed	express	VERB
ftr-494	563	9	the	the	DET
ftr-494	563	10	view	view	NOUN
ftr-494	563	11	that	that	SCONJ
ftr-494	563	12	the	the	DET
ftr-494	563	13	net	net	ADJ
ftr-494	563	14	revenue	revenue	NOUN
ftr-494	563	15	from	from	ADP
ftr-494	563	16	federal	federal	ADJ
ftr-494	563	17	tax	tax	NOUN
ftr-494	563	18	amnesty	amnesty	NOUN
ftr-494	563	19	would	would	AUX
ftr-494	563	20	only	only	ADV
ftr-494	563	21	be	be	AUX
ftr-494	563	22	approximately	approximately	ADV
ftr-494	563	23	$	$	SYM
ftr-494	563	24	1	1	NUM
ftr-494	563	25	billion	billion	NUM
ftr-494	563	26	,	,	PUNCT
ftr-494	563	27	he	he	PRON
ftr-494	563	28	still	still	ADV
ftr-494	563	29	was	be	AUX
ftr-494	563	30	of	of	ADP
ftr-494	563	31	the	the	DET
ftr-494	563	32	view	view	NOUN
ftr-494	563	33	that	that	SCONJ
ftr-494	563	34	federal	federal	ADJ
ftr-494	563	35	tax	tax	NOUN
ftr-494	563	36	amnesty	amnesty	NOUN
ftr-494	563	37	may	may	AUX
ftr-494	563	38	be	be	AUX
ftr-494	563	39	appropriate	appropriate	ADJ
ftr-494	563	40	.	.	PUNCT
ftr-494	564	1	if	if	SCONJ
ftr-494	564	2	there	there	PRON
ftr-494	564	3	are	be	VERB
ftr-494	564	4	no	no	DET
ftr-494	564	5	prospects	prospect	NOUN
ftr-494	564	6	of	of	ADP
ftr-494	564	7	significant	significant	ADJ
ftr-494	564	8	revenue	revenue	NOUN
ftr-494	564	9	from	from	ADP
ftr-494	564	10	a	a	DET
ftr-494	564	11	federal	federal	ADJ
ftr-494	564	12	tax	tax	NOUN
ftr-494	564	13	amnesty	amnesty	NOUN
ftr-494	564	14	,	,	PUNCT
ftr-494	564	15	should	should	AUX
ftr-494	564	16	use	use	VERB
ftr-494	564	17	of	of	ADP
ftr-494	564	18	an	an	DET
ftr-494	564	19	amnesty	amnesty	NOUN
ftr-494	564	20	be	be	AUX
ftr-494	564	21	opposed	oppose	VERB
ftr-494	564	22	?	?	PUNCT
ftr-494	565	1	the	the	DET
ftr-494	565	2	answer	answer	NOUN
ftr-494	565	3	is	be	AUX
ftr-494	565	4	"	"	PUNCT
ftr-494	565	5	not	not	PART
ftr-494	565	6	necessarily	necessarily	ADV
ftr-494	565	7	.	.	PUNCT
ftr-494	565	8	"	"	PUNCT
ftr-494	566	1	there	there	PRON
ftr-494	566	2	are	be	VERB
ftr-494	566	3	reasons	reason	NOUN
ftr-494	566	4	for	for	ADP
ftr-494	566	5	tax	tax	NOUN
ftr-494	566	6	amnesties	amnesty	NOUN
ftr-494	566	7	apart	apart	ADV
ftr-494	566	8	from	from	ADP
ftr-494	566	9	revenue	revenue	NOUN
ftr-494	566	10	.	.	PUNCT
ftr-494	567	1	an	an	DET
ftr-494	567	2	amnesty	amnesty	NOUN
ftr-494	567	3	may	may	AUX
ftr-494	567	4	be	be	AUX
ftr-494	567	5	an	an	DET
ftr-494	567	6	equitable	equitable	ADJ
ftr-494	567	7	way	way	NOUN
ftr-494	567	8	of	of	ADP
ftr-494	567	9	allowing	allow	VERB
ftr-494	567	10	people	people	NOUN
ftr-494	567	11	to	to	PART
ftr-494	567	12	turn	turn	VERB
ftr-494	567	13	over	over	ADP
ftr-494	567	14	a	a	DET
ftr-494	567	15	new	new	ADJ
ftr-494	567	16	leaf	leaf	NOUN
ftr-494	567	17	and	and	CCONJ
ftr-494	567	18	become	become	VERB
ftr-494	567	19	compliant	compliant	ADJ
ftr-494	567	20	.	.	PUNCT
ftr-494	568	1	more	more	ADV
ftr-494	568	2	importantly	importantly	ADV
ftr-494	568	3	,	,	PUNCT
ftr-494	568	4	an	an	DET
ftr-494	568	5	amnesty	amnesty	NOUN
ftr-494	568	6	may	may	AUX
ftr-494	568	7	be	be	AUX
ftr-494	568	8	perceived	perceive	VERB
ftr-494	568	9	as	as	ADP
ftr-494	568	10	a	a	DET
ftr-494	568	11	useful	useful	ADJ
ftr-494	568	12	,	,	PUNCT
ftr-494	568	13	equitable	equitable	ADJ
ftr-494	568	14	,	,	PUNCT
ftr-494	568	15	and	and	CCONJ
ftr-494	568	16	necessary	necessary	ADJ
ftr-494	568	17	tool	tool	NOUN
ftr-494	568	18	when	when	SCONJ
ftr-494	568	19	major	major	ADJ
ftr-494	568	20	changes	change	NOUN
ftr-494	568	21	are	be	AUX
ftr-494	568	22	made	make	VERB
ftr-494	568	23	in	in	ADP
ftr-494	568	24	a	a	DET
ftr-494	568	25	tax	tax	NOUN
ftr-494	568	26	system	system	NOUN
ftr-494	568	27	or	or	CCONJ
ftr-494	568	28	when	when	SCONJ
ftr-494	568	29	a	a	DET
ftr-494	568	30	major	major	ADJ
ftr-494	568	31	effort	effort	NOUN
ftr-494	568	32	to	to	PART
ftr-494	568	33	increase	increase	VERB
ftr-494	568	34	compliance	compliance	NOUN
ftr-494	568	35	is	be	AUX
ftr-494	568	36	undertaken	undertake	VERB
ftr-494	568	37	....	....	PUNCT
ftr-494	569	1	thus	thus	ADV
ftr-494	569	2	,	,	PUNCT
ftr-494	569	3	the	the	DET
ftr-494	569	4	arguments	argument	NOUN
ftr-494	569	5	for	for	ADP
ftr-494	569	6	and	and	CCONJ
ftr-494	569	7	against	against	ADP
ftr-494	569	8	amnesty	amnesty	NOUN
ftr-494	569	9	must	must	AUX
ftr-494	569	10	be	be	AUX
ftr-494	569	11	based	base	VERB
ftr-494	569	12	on	on	ADP
ftr-494	569	13	equity	equity	NOUN
ftr-494	569	14	and	and	CCONJ
ftr-494	569	15	on	on	ADP
ftr-494	569	16	long	long	ADJ
ftr-494	569	17	-	-	PUNCT
ftr-494	569	18	run	run	NOUN
ftr-494	569	19	compliance	compliance	NOUN
ftr-494	569	20	effects	effect	NOUN
ftr-494	569	21	.	.	PUNCT
ftr-494	570	1	would	would	AUX
ftr-494	570	2	an	an	DET
ftr-494	570	3	amnesty	amnesty	NOUN
ftr-494	570	4	be	be	AUX
ftr-494	570	5	equitable	equitable	ADJ
ftr-494	570	6	both	both	PRON
ftr-494	570	7	to	to	ADP
ftr-494	570	8	those	those	PRON
ftr-494	570	9	who	who	PRON
ftr-494	570	10	have	have	AUX
ftr-494	570	11	abused	abuse	VERB
ftr-494	570	12	the	the	DET
ftr-494	570	13	tax	tax	NOUN
ftr-494	570	14	system	system	NOUN
ftr-494	570	15	in	in	ADP
ftr-494	570	16	the	the	DET
ftr-494	570	17	past	past	NOUN
ftr-494	570	18	and	and	CCONJ
ftr-494	570	19	to	to	ADP
ftr-494	570	20	those	those	PRON
ftr-494	570	21	who	who	PRON
ftr-494	570	22	have	have	AUX
ftr-494	570	23	paid	pay	VERB
ftr-494	570	24	all	all	PRON
ftr-494	570	25	of	of	ADP
ftr-494	570	26	their	their	PRON
ftr-494	570	27	tax	tax	NOUN
ftr-494	570	28	obligations	obligation	NOUN
ftr-494	570	29	?	?	PUNCT
ftr-494	571	1	to	to	ADP
ftr-494	571	2	a	a	DET
ftr-494	571	3	large	large	ADJ
ftr-494	571	4	extent	extent	NOUN
ftr-494	571	5	,	,	PUNCT
ftr-494	571	6	the	the	DET
ftr-494	571	7	answer	answer	NOUN
ftr-494	571	8	to	to	ADP
ftr-494	571	9	this	this	DET
ftr-494	571	10	question	question	NOUN
ftr-494	571	11	involves	involve	VERB
ftr-494	571	12	political	political	ADJ
ftr-494	571	13	judgment	judgment	NOUN
ftr-494	571	14	.	.	PUNCT
ftr-494	572	1	but	but	CCONJ
ftr-494	572	2	that	that	DET
ftr-494	572	3	judgment	judgment	NOUN
ftr-494	572	4	might	might	AUX
ftr-494	572	5	be	be	AUX
ftr-494	572	6	based	base	VERB
ftr-494	572	7	on	on	ADP
ftr-494	572	8	whether	whether	SCONJ
ftr-494	572	9	an	an	DET
ftr-494	572	10	amnesty	amnesty	NOUN
ftr-494	572	11	would	would	AUX
ftr-494	572	12	improve	improve	VERB
ftr-494	572	13	long	long	ADV
ftr-494	572	14	-	-	PUNCT
ftr-494	572	15	run	run	NOUN
ftr-494	572	16	compliance	compliance	NOUN
ftr-494	572	17	,	,	PUNCT
ftr-494	572	18	thereby	thereby	ADV
ftr-494	572	19	helping	help	VERB
ftr-494	572	20	to	to	PART
ftr-494	572	21	reduce	reduce	VERB
ftr-494	572	22	the	the	DET
ftr-494	572	23	tax	tax	NOUN
ftr-494	572	24	burdens	burden	NOUN
ftr-494	572	25	of	of	ADP
ftr-494	572	26	those	those	PRON
ftr-494	572	27	who	who	PRON
ftr-494	572	28	have	have	AUX
ftr-494	572	29	been	be	AUX
ftr-494	572	30	compliant	compliant	ADJ
ftr-494	572	31	.	.	PUNCT
ftr-494	573	1	if	if	SCONJ
ftr-494	573	2	an	an	DET
ftr-494	573	3	amnesty	amnesty	NOUN
ftr-494	573	4	does	do	AUX
ftr-494	573	5	permanently	permanently	ADV
ftr-494	573	6	return	return	VERB
ftr-494	573	7	people	people	NOUN
ftr-494	573	8	to	to	ADP
ftr-494	573	9	the	the	DET
ftr-494	573	10	tax	tax	NOUN
ftr-494	573	11	system	system	NOUN
ftr-494	573	12	and	and	CCONJ
ftr-494	573	13	does	do	AUX
ftr-494	573	14	raise	raise	VERB
ftr-494	573	15	revenue	revenue	NOUN
ftr-494	573	16	for	for	ADP
ftr-494	573	17	an	an	DET
ftr-494	573	18	extended	extended	ADJ
ftr-494	573	19	period	period	NOUN
ftr-494	573	20	of	of	ADP
ftr-494	573	21	time	time	NOUN
ftr-494	573	22	,	,	PUNCT
ftr-494	573	23	the	the	DET
ftr-494	573	24	equity	equity	NOUN
ftr-494	573	25	argument	argument	NOUN
ftr-494	573	26	could	could	AUX
ftr-494	573	27	tilt	tilt	VERB
ftr-494	573	28	in	in	ADP
ftr-494	573	29	favor	favor	NOUN
ftr-494	573	30	of	of	ADP
ftr-494	573	31	amnesty	amnesty	NOUN
ftr-494	573	32	.	.	PUNCT
ftr-494	574	1	thus	thus	ADV
ftr-494	574	2	,	,	PUNCT
ftr-494	574	3	the	the	DET
ftr-494	574	4	wisdom	wisdom	NOUN
ftr-494	574	5	of	of	ADP
ftr-494	574	6	tax	tax	NOUN
ftr-494	574	7	amnesties	amnesty	NOUN
ftr-494	574	8	can	can	AUX
ftr-494	574	9	not	not	PART
ftr-494	574	10	be	be	AUX
ftr-494	574	11	determined	determine	VERB
ftr-494	574	12	until	until	SCONJ
ftr-494	574	13	more	more	ADJ
ftr-494	574	14	is	be	AUX
ftr-494	574	15	known	know	VERB
ftr-494	574	16	about	about	ADP
ftr-494	574	17	their	their	PRON
ftr-494	574	18	long	long	ADJ
ftr-494	574	19	-	-	PUNCT
ftr-494	574	20	run	run	NOUN
ftr-494	574	21	compliance	compliance	NOUN
ftr-494	574	22	effects	effect	NOUN
ftr-494	574	23	.	.	PUNCT
ftr-494	575	1	allen	allen	PROPN
ftr-494	575	2	h.	h.	PROPN
ftr-494	575	3	lerman	lerman	PROPN
ftr-494	575	4	,	,	PUNCT
ftr-494	575	5	tax	tax	NOUN
ftr-494	575	6	amnesty	amnesty	NOUN
ftr-494	575	7	:	:	PUNCT
ftr-494	575	8	the	the	DET
ftr-494	575	9	federal	federal	PROPN
ftr-494	575	10	perspective	perspective	NOUN
ftr-494	575	11	,	,	PUNCT
ftr-494	575	12	39	39	NUM
ftr-494	575	13	nat'l	nat'l	PROPN
ftr-494	575	14	tax	tax	NOUN
ftr-494	575	15	j.	j.	PROPN
ftr-494	575	16	325	325	NUM
ftr-494	575	17	,	,	PUNCT
ftr-494	575	18	331	331	NUM
ftr-494	575	19	(	(	PUNCT
ftr-494	575	20	1986	1986	NUM
ftr-494	575	21	)	)	PUNCT
ftr-494	575	22	.	.	PUNCT
ftr-494	576	1	65	65	NUM
ftr-494	576	2	.	.	PUNCT
ftr-494	577	1	but	but	CCONJ
ftr-494	577	2	see	see	VERB
ftr-494	577	3	martinez	martinez	PROPN
ftr-494	577	4	,	,	PUNCT
ftr-494	577	5	supra	supra	PROPN
ftr-494	577	6	note	note	PROPN
ftr-494	577	7	10	10	NUM
ftr-494	577	8	,	,	PUNCT
ftr-494	577	9	at	at	ADP
ftr-494	577	10	538	538	NUM
ftr-494	577	11	.	.	PUNCT
ftr-494	578	1	martinez	martinez	PROPN
ftr-494	578	2	is	be	AUX
ftr-494	578	3	of	of	ADP
ftr-494	578	4	the	the	DET
ftr-494	578	5	view	view	NOUN
ftr-494	578	6	that	that	SCONJ
ftr-494	578	7	the	the	DET
ftr-494	578	8	present	present	ADJ
ftr-494	578	9	adoption	adoption	NOUN
ftr-494	578	10	of	of	ADP
ftr-494	578	11	federal	federal	ADJ
ftr-494	578	12	tax	tax	NOUN
ftr-494	578	13	amnesty	amnesty	NOUN
ftr-494	578	14	would	would	AUX
ftr-494	578	15	constitute	constitute	VERB
ftr-494	578	16	an	an	DET
ftr-494	578	17	uncontrolled	uncontrolled	ADJ
ftr-494	578	18	experiment	experiment	NOUN
ftr-494	578	19	in	in	ADP
ftr-494	578	20	a	a	DET
ftr-494	578	21	national	national	ADJ
ftr-494	578	22	laboratory	laboratory	NOUN
ftr-494	578	23	where	where	SCONJ
ftr-494	578	24	actual	actual	ADJ
ftr-494	578	25	results	result	NOUN
ftr-494	578	26	would	would	AUX
ftr-494	578	27	,	,	PUNCT
ftr-494	578	28	under	under	ADP
ftr-494	578	29	current	current	ADJ
ftr-494	578	30	information	information	NOUN
ftr-494	578	31	,	,	PUNCT
ftr-494	578	32	be	be	AUX
ftr-494	578	33	no	no	ADV
ftr-494	578	34	better	well	ADJ
ftr-494	578	35	than	than	ADP
ftr-494	578	36	a	a	DET
ftr-494	578	37	guess	guess	NOUN
ftr-494	578	38	.	.	PUNCT
ftr-494	579	1	i	i	PRON
ftr-494	579	2	d.	d.	PROPN
ftr-494	580	1	[	[	X
ftr-494	580	2	vol	vol	NOUN
ftr-494	580	3	1:5	1:5	NUM
ftr-494	580	4	tax	tax	NOUN
ftr-494	580	5	amnesty	amnesty	NOUN
ftr-494	580	6	:	:	PUNCT
ftr-494	580	7	an	an	DET
ftr-494	580	8	old	old	ADJ
ftr-494	580	9	debate	debate	NOUN
ftr-494	580	10	has	have	AUX
ftr-494	580	11	enacted	enact	VERB
ftr-494	580	12	a	a	DET
ftr-494	580	13	series	series	NOUN
ftr-494	580	14	of	of	ADP
ftr-494	580	15	new	new	ADJ
ftr-494	580	16	civil	civil	ADJ
ftr-494	580	17	penalties	penalty	NOUN
ftr-494	580	18	to	to	PART
ftr-494	580	19	increase	increase	VERB
ftr-494	580	20	the	the	DET
ftr-494	580	21	cost	cost	NOUN
ftr-494	580	22	of	of	ADP
ftr-494	580	23	playing	play	VERB
ftr-494	580	24	the	the	DET
ftr-494	580	25	audit	audit	NOUN
ftr-494	580	26	lottery	lottery	NOUN
ftr-494	580	27	.	.	PUNCT
ftr-494	581	1	the	the	DET
ftr-494	581	2	current	current	ADJ
ftr-494	581	3	change	change	NOUN
ftr-494	581	4	in	in	ADP
ftr-494	581	5	the	the	DET
ftr-494	581	6	administrative	administrative	ADJ
ftr-494	581	7	policy	policy	NOUN
ftr-494	581	8	to	to	PART
ftr-494	581	9	make	make	VERB
ftr-494	581	10	the	the	DET
ftr-494	581	11	service	service	NOUN
ftr-494	581	12	more	more	ADJ
ftr-494	581	13	"	"	PUNCT
ftr-494	581	14	user	user	NOUN
ftr-494	581	15	-	-	PUNCT
ftr-494	581	16	friendly	friendly	ADJ
ftr-494	581	17	"	"	PUNCT
ftr-494	581	18	and	and	CCONJ
ftr-494	581	19	to	to	PART
ftr-494	581	20	treat	treat	VERB
ftr-494	581	21	taxpayers	taxpayer	NOUN
ftr-494	581	22	as	as	SCONJ
ftr-494	581	23	"	"	PUNCT
ftr-494	581	24	customers	customer	NOUN
ftr-494	581	25	"	"	PUNCT
ftr-494	581	26	raises	raise	VERB
ftr-494	581	27	the	the	DET
ftr-494	581	28	risk	risk	NOUN
ftr-494	581	29	of	of	ADP
ftr-494	581	30	an	an	DET
ftr-494	581	31	increase	increase	NOUN
ftr-494	581	32	in	in	ADP
ftr-494	581	33	noncompliance	noncompliance	NOUN
ftr-494	581	34	.	.	PUNCT
ftr-494	582	1	nevertheless	nevertheless	ADV
ftr-494	582	2	,	,	PUNCT
ftr-494	582	3	there	there	PRON
ftr-494	582	4	are	be	VERB
ftr-494	582	5	other	other	ADJ
ftr-494	582	6	factors	factor	NOUN
ftr-494	582	7	,	,	PUNCT
ftr-494	582	8	such	such	ADJ
ftr-494	582	9	as	as	ADP
ftr-494	582	10	the	the	DET
ftr-494	582	11	volume	volume	NOUN
ftr-494	582	12	of	of	ADP
ftr-494	582	13	tax	tax	NOUN
ftr-494	582	14	returns	return	NOUN
ftr-494	582	15	,	,	PUNCT
ftr-494	582	16	the	the	DET
ftr-494	582	17	inherent	inherent	ADJ
ftr-494	582	18	complexity	complexity	NOUN
ftr-494	582	19	of	of	ADP
ftr-494	582	20	the	the	DET
ftr-494	582	21	tax	tax	NOUN
ftr-494	582	22	law	law	NOUN
ftr-494	582	23	,	,	PUNCT
ftr-494	582	24	and	and	CCONJ
ftr-494	582	25	the	the	DET
ftr-494	582	26	decrease	decrease	NOUN
ftr-494	582	27	in	in	ADP
ftr-494	582	28	the	the	DET
ftr-494	582	29	percentage	percentage	NOUN
ftr-494	582	30	of	of	ADP
ftr-494	582	31	returns	return	NOUN
ftr-494	582	32	audited	audit	VERB
ftr-494	582	33	,	,	PUNCT
ftr-494	582	34	forcing	force	VERB
ftr-494	582	35	dissolution	dissolution	NOUN
ftr-494	582	36	of	of	ADP
ftr-494	582	37	the	the	DET
ftr-494	582	38	ancient	ancient	ADJ
ftr-494	582	39	regime	regime	NOUN
ftr-494	582	40	of	of	ADP
ftr-494	582	41	fear	fear	NOUN
ftr-494	582	42	.	.	PUNCT
ftr-494	583	1	in	in	ADP
ftr-494	583	2	the	the	DET
ftr-494	583	3	next	next	ADJ
ftr-494	583	4	century	century	NOUN
ftr-494	583	5	,	,	PUNCT
ftr-494	583	6	the	the	DET
ftr-494	583	7	service	service	NOUN
ftr-494	583	8	may	may	AUX
ftr-494	583	9	be	be	AUX
ftr-494	583	10	forced	force	VERB
ftr-494	583	11	to	to	PART
ftr-494	583	12	adopt	adopt	VERB
ftr-494	583	13	a	a	DET
ftr-494	583	14	"	"	PUNCT
ftr-494	583	15	user	user	NOUN
ftr-494	583	16	-	-	PUNCT
ftr-494	583	17	friendly	friendly	ADJ
ftr-494	583	18	"	"	PUNCT
ftr-494	583	19	policy	policy	NOUN
ftr-494	583	20	because	because	SCONJ
ftr-494	583	21	the	the	DET
ftr-494	583	22	time	time	NOUN
ftr-494	583	23	and	and	CCONJ
ftr-494	583	24	cost	cost	NOUN
ftr-494	583	25	of	of	ADP
ftr-494	583	26	an	an	DET
ftr-494	583	27	enforcement	enforcement	NOUN
ftr-494	583	28	regime	regime	NOUN
ftr-494	583	29	is	be	AUX
ftr-494	583	30	no	no	ADV
ftr-494	583	31	longer	long	ADV
ftr-494	583	32	effective	effective	ADJ
ftr-494	583	33	.	.	PUNCT
ftr-494	584	1	indeed	indeed	ADV
ftr-494	584	2	,	,	PUNCT
ftr-494	584	3	the	the	DET
ftr-494	584	4	consistent	consistent	ADJ
ftr-494	584	5	decrease	decrease	NOUN
ftr-494	584	6	in	in	ADP
ftr-494	584	7	the	the	DET
ftr-494	584	8	percentage	percentage	NOUN
ftr-494	584	9	of	of	ADP
ftr-494	584	10	returns	return	NOUN
ftr-494	584	11	audited	audit	VERB
ftr-494	584	12	alone	alone	ADV
ftr-494	584	13	suggests	suggest	VERB
ftr-494	584	14	that	that	SCONJ
ftr-494	584	15	this	this	PRON
ftr-494	584	16	is	be	AUX
ftr-494	584	17	occurring	occur	VERB
ftr-494	584	18	well	well	ADV
ftr-494	584	19	before	before	SCONJ
ftr-494	584	20	a	a	DET
ftr-494	584	21	formal	formal	ADJ
ftr-494	584	22	readjustment	readjustment	NOUN
ftr-494	584	23	of	of	ADP
ftr-494	584	24	administrative	administrative	ADJ
ftr-494	584	25	policy	policy	NOUN
ftr-494	584	26	is	be	AUX
ftr-494	584	27	fully	fully	ADV
ftr-494	584	28	developed	develop	VERB
ftr-494	584	29	by	by	ADP
ftr-494	584	30	the	the	DET
ftr-494	584	31	service	service	NOUN
ftr-494	584	32	.	.	PUNCT
ftr-494	585	1	it	it	PRON
ftr-494	585	2	is	be	AUX
ftr-494	585	3	doubtful	doubtful	ADJ
ftr-494	585	4	that	that	SCONJ
ftr-494	585	5	a	a	DET
ftr-494	585	6	specific	specific	ADJ
ftr-494	585	7	resolution	resolution	NOUN
ftr-494	585	8	of	of	ADP
ftr-494	585	9	administrative	administrative	ADJ
ftr-494	585	10	choices	choice	NOUN
ftr-494	585	11	will	will	AUX
ftr-494	585	12	occur	occur	VERB
ftr-494	585	13	in	in	ADP
ftr-494	585	14	the	the	DET
ftr-494	585	15	near	near	ADJ
ftr-494	585	16	future	future	NOUN
ftr-494	585	17	.	.	PUNCT
ftr-494	586	1	rather	rather	ADV
ftr-494	586	2	,	,	PUNCT
ftr-494	586	3	an	an	DET
ftr-494	586	4	amalgamation	amalgamation	NOUN
ftr-494	586	5	of	of	ADP
ftr-494	586	6	the	the	DET
ftr-494	586	7	two	two	NUM
ftr-494	586	8	primary	primary	ADJ
ftr-494	586	9	techniques	technique	NOUN
ftr-494	586	10	will	will	AUX
ftr-494	586	11	take	take	VERB
ftr-494	586	12	place	place	NOUN
ftr-494	586	13	,	,	PUNCT
ftr-494	586	14	with	with	ADP
ftr-494	586	15	increased	increase	VERB
ftr-494	586	16	emphasis	emphasis	NOUN
ftr-494	586	17	on	on	ADP
ftr-494	586	18	one	one	NUM
ftr-494	586	19	or	or	CCONJ
ftr-494	586	20	the	the	DET
ftr-494	586	21	other	other	ADJ
ftr-494	586	22	for	for	ADP
ftr-494	586	23	the	the	DET
ftr-494	586	24	reasons	reason	NOUN
ftr-494	586	25	expressed	express	VERB
ftr-494	586	26	herein	herein	NOUN
ftr-494	586	27	.	.	PUNCT
ftr-494	587	1	hopefully	hopefully	ADV
ftr-494	587	2	,	,	PUNCT
ftr-494	587	3	the	the	DET
ftr-494	587	4	"	"	PUNCT
ftr-494	587	5	user	user	NOUN
ftr-494	587	6	-	-	PUNCT
ftr-494	587	7	friendly	friendly	ADJ
ftr-494	587	8	"	"	PUNCT
ftr-494	587	9	approach	approach	NOUN
ftr-494	587	10	,	,	PUNCT
ftr-494	587	11	as	as	SCONJ
ftr-494	587	12	expanded	expand	VERB
ftr-494	587	13	through	through	ADP
ftr-494	587	14	modernized	modernized	ADJ
ftr-494	587	15	computer	computer	NOUN
ftr-494	587	16	resources	resource	NOUN
ftr-494	587	17	,	,	PUNCT
ftr-494	587	18	and	and	CCONJ
ftr-494	587	19	the	the	DET
ftr-494	587	20	enactment	enactment	NOUN
ftr-494	587	21	of	of	ADP
ftr-494	587	22	tax	tax	NOUN
ftr-494	587	23	laws	law	NOUN
ftr-494	587	24	with	with	ADP
ftr-494	587	25	administrative	administrative	ADJ
ftr-494	587	26	efficiency	efficiency	NOUN
ftr-494	587	27	as	as	ADP
ftr-494	587	28	a	a	DET
ftr-494	587	29	main	main	ADJ
ftr-494	587	30	concern	concern	NOUN
ftr-494	587	31	,	,	PUNCT
ftr-494	587	32	will	will	AUX
ftr-494	587	33	become	become	VERB
ftr-494	587	34	the	the	DET
ftr-494	587	35	primary	primary	ADJ
ftr-494	587	36	means	mean	NOUN
ftr-494	587	37	of	of	ADP
ftr-494	587	38	achieving	achieve	VERB
ftr-494	587	39	future	future	ADJ
ftr-494	587	40	tax	tax	NOUN
ftr-494	587	41	compliance	compliance	NOUN
ftr-494	587	42	.	.	PUNCT
ftr-494	588	1	with	with	ADP
ftr-494	588	2	respect	respect	NOUN
ftr-494	588	3	to	to	ADP
ftr-494	588	4	the	the	DET
ftr-494	588	5	principal	principal	NOUN
ftr-494	588	6	and	and	CCONJ
ftr-494	588	7	more	more	ADV
ftr-494	588	8	specific	specific	ADJ
ftr-494	588	9	issues	issue	NOUN
ftr-494	588	10	discussed	discuss	VERB
ftr-494	588	11	in	in	ADP
ftr-494	588	12	this	this	DET
ftr-494	588	13	comment	comment	NOUN
ftr-494	588	14	regarding	regard	VERB
ftr-494	588	15	adoption	adoption	NOUN
ftr-494	588	16	of	of	ADP
ftr-494	588	17	a	a	DET
ftr-494	588	18	comprehensive	comprehensive	ADJ
ftr-494	588	19	tax	tax	NOUN
ftr-494	588	20	amnesty	amnesty	NOUN
ftr-494	588	21	,	,	PUNCT
ftr-494	588	22	the	the	DET
ftr-494	588	23	case	case	NOUN
ftr-494	588	24	for	for	ADP
ftr-494	588	25	re	re	NOUN
ftr-494	588	26	-	-	NOUN
ftr-494	588	27	examination	examination	NOUN
ftr-494	588	28	exists	exist	VERB
ftr-494	588	29	and	and	CCONJ
ftr-494	588	30	the	the	DET
ftr-494	588	31	opportunity	opportunity	NOUN
ftr-494	588	32	for	for	ADP
ftr-494	588	33	a	a	DET
ftr-494	588	34	broad	broad	ADV
ftr-494	588	35	-	-	PUNCT
ftr-494	588	36	based	base	VERB
ftr-494	588	37	review	review	NOUN
ftr-494	588	38	awaits	await	VERB
ftr-494	588	39	the	the	DET
ftr-494	588	40	decision	decision	NOUN
ftr-494	588	41	of	of	ADP
ftr-494	588	42	the	the	DET
ftr-494	588	43	clinton	clinton	PROPN
ftr-494	588	44	administration	administration	NOUN
ftr-494	588	45	.	.	PUNCT
ftr-494	589	1	a	a	DET
ftr-494	589	2	federal	federal	ADJ
ftr-494	589	3	tax	tax	NOUN
ftr-494	589	4	amnesty	amnesty	NOUN
ftr-494	589	5	program	program	NOUN
ftr-494	589	6	is	be	AUX
ftr-494	589	7	not	not	PART
ftr-494	589	8	a	a	DET
ftr-494	589	9	panacea	panacea	NOUN
ftr-494	589	10	,	,	PUNCT
ftr-494	589	11	but	but	CCONJ
ftr-494	589	12	rather	rather	ADV
ftr-494	589	13	a	a	DET
ftr-494	589	14	very	very	ADV
ftr-494	589	15	complex	complex	ADJ
ftr-494	589	16	and	and	CCONJ
ftr-494	589	17	uncertain	uncertain	ADJ
ftr-494	589	18	opportunity	opportunity	NOUN
ftr-494	589	19	.	.	PUNCT
ftr-494	589	20	'	'	PUNCT
ftr-494	590	1	66	66	NUM
ftr-494	590	2	.	.	PUNCT
ftr-494	591	1	the	the	DET
ftr-494	591	2	first	first	ADJ
ftr-494	591	3	reading	reading	NOUN
ftr-494	591	4	assignment	assignment	NOUN
ftr-494	591	5	for	for	ADP
ftr-494	591	6	any	any	DET
ftr-494	591	7	task	task	NOUN
ftr-494	591	8	force	force	NOUN
ftr-494	591	9	assigned	assign	VERB
ftr-494	591	10	to	to	PART
ftr-494	591	11	review	review	VERB
ftr-494	591	12	the	the	DET
ftr-494	591	13	issue	issue	NOUN
ftr-494	591	14	of	of	ADP
ftr-494	591	15	tax	tax	NOUN
ftr-494	591	16	amnesty	amnesty	NOUN
ftr-494	591	17	would	would	AUX
ftr-494	591	18	be	be	AUX
ftr-494	591	19	the	the	DET
ftr-494	591	20	king	king	NOUN
ftr-494	591	21	report	report	NOUN
ftr-494	591	22	.	.	PUNCT
ftr-494	592	1	see	see	VERB
ftr-494	592	2	proposals	proposal	NOUN
ftr-494	592	3	,	,	PUNCT
ftr-494	592	4	supra	supra	PROPN
ftr-494	592	5	note	note	NOUN
ftr-494	592	6	29	29	NUM
ftr-494	592	7	.	.	PUNCT
ftr-494	593	1	this	this	DET
ftr-494	593	2	report	report	NOUN
ftr-494	593	3	is	be	AUX
ftr-494	593	4	as	as	ADV
ftr-494	593	5	current	current	ADJ
ftr-494	593	6	with	with	ADP
ftr-494	593	7	respect	respect	NOUN
ftr-494	593	8	to	to	ADP
ftr-494	593	9	the	the	DET
ftr-494	593	10	important	important	ADJ
ftr-494	593	11	legal	legal	ADJ
ftr-494	593	12	issues	issue	NOUN
ftr-494	593	13	concerning	concern	VERB
ftr-494	593	14	the	the	DET
ftr-494	593	15	administration	administration	NOUN
ftr-494	593	16	of	of	ADP
ftr-494	593	17	tax	tax	NOUN
ftr-494	593	18	amnesty	amnesty	NOUN
ftr-494	593	19	as	as	ADP
ftr-494	593	20	any	any	DET
ftr-494	593	21	existing	exist	VERB
ftr-494	593	22	report	report	NOUN
ftr-494	593	23	.	.	PUNCT
ftr-494	594	1	one	one	NUM
ftr-494	594	2	senses	sense	NOUN
ftr-494	594	3	that	that	PRON
ftr-494	594	4	it	it	PRON
ftr-494	594	5	should	should	AUX
ftr-494	594	6	have	have	AUX
ftr-494	594	7	been	be	AUX
ftr-494	594	8	fully	fully	ADV
ftr-494	594	9	reviewed	review	VERB
ftr-494	594	10	by	by	ADP
ftr-494	594	11	the	the	DET
ftr-494	594	12	service	service	NOUN
ftr-494	594	13	before	before	SCONJ
ftr-494	594	14	it	it	PRON
ftr-494	594	15	began	begin	VERB
ftr-494	594	16	its	its	PRON
ftr-494	594	17	"	"	PUNCT
ftr-494	594	18	mini	mini	NOUN
ftr-494	594	19	-	-	NOUN
ftr-494	594	20	amnesty	amnesty	ADJ
ftr-494	594	21	"	"	PUNCT
ftr-494	594	22	program	program	NOUN
ftr-494	594	23	for	for	ADP
ftr-494	594	24	nonfilers	nonfiler	NOUN
ftr-494	594	25	.	.	PUNCT
ftr-494	595	1	19931	19931	NUM