id	sid	tid	token	lemma	pos
ftr-501	1	1	florida	florida	PROPN
ftr-501	1	2	tax	tax	PROPN
ftr-501	1	3	review	review	NOUN
ftr-501	1	4	volume	volume	NOUN
ftr-501	1	5	1	1	NUM
ftr-501	1	6	1993	1993	NUM
ftr-501	1	7	number	number	NOUN
ftr-501	1	8	10	10	NUM
ftr-501	1	9	irc	irc	ADV
ftr-501	1	10	§	§	PROPN
ftr-501	1	11	§	§	PROPN
ftr-501	1	12	7431	7431	NUM
ftr-501	1	13	and	and	CCONJ
ftr-501	1	14	7433	7433	NUM
ftr-501	1	15	:	:	PUNCT
ftr-501	1	16	civil	civil	ADJ
ftr-501	1	17	remedies	remedy	NOUN
ftr-501	1	18	for	for	ADP
ftr-501	1	19	abusive	abusive	ADJ
ftr-501	1	20	practices	practice	NOUN
ftr-501	1	21	by	by	ADP
ftr-501	1	22	the	the	DET
ftr-501	1	23	irs	irs	PROPN
ftr-501	1	24	r.	r.	PROPN
ftr-501	1	25	tracv	tracv	PROPN
ftr-501	1	26	sprouls	sprouls	PROPN
ftr-501	1	27	"	"	PUNCT
ftr-501	1	28	i.	i.	PROPN
ftr-501	1	29	introduction	introduction	PROPN
ftr-501	1	30	ii	ii	PROPN
ftr-501	1	31	.	.	PUNCT
ftr-501	2	1	liability	liability	NOUN
ftr-501	2	2	for	for	ADP
ftr-501	2	3	unauthorized	unauthorized	ADJ
ftr-501	2	4	disclosures	disclosure	NOUN
ftr-501	2	5	a.	a.	NOUN
ftr-501	2	6	section	section	NOUN
ftr-501	2	7	7431	7431	NUM
ftr-501	2	8	:	:	PUNCT
ftr-501	2	9	civil	civil	ADJ
ftr-501	2	10	damages	damage	NOUN
ftr-501	2	11	for	for	ADP
ftr-501	2	12	violation	violation	NOUN
ftr-501	2	13	of	of	ADP
ftr-501	2	14	section	section	NOUN
ftr-501	2	15	6103	6103	NUM
ftr-501	2	16	1	1	NUM
ftr-501	2	17	.	.	PUNCT
ftr-501	3	1	there	there	PRON
ftr-501	3	2	must	must	AUX
ftr-501	3	3	have	have	AUX
ftr-501	3	4	been	be	AUX
ftr-501	3	5	a	a	DET
ftr-501	3	6	release	release	NOUN
ftr-501	3	7	of	of	ADP
ftr-501	3	8	a	a	DET
ftr-501	3	9	return	return	NOUN
ftr-501	3	10	or	or	CCONJ
ftr-501	3	11	of	of	ADP
ftr-501	3	12	return	return	NOUN
ftr-501	3	13	information	information	NOUN
ftr-501	3	14	2	2	NUM
ftr-501	3	15	.	.	PUNCT
ftr-501	4	1	the	the	DET
ftr-501	4	2	information	information	NOUN
ftr-501	4	3	must	must	AUX
ftr-501	4	4	have	have	AUX
ftr-501	4	5	been	be	AUX
ftr-501	4	6	return	return	VERB
ftr-501	4	7	information	information	NOUN
ftr-501	4	8	of	of	ADP
ftr-501	4	9	the	the	DET
ftr-501	4	10	taxpayer	taxpayer	NOUN
ftr-501	4	11	bringing	bring	VERB
ftr-501	4	12	the	the	DET
ftr-501	4	13	suit	suit	NOUN
ftr-501	4	14	3	3	NUM
ftr-501	4	15	.	.	PUNCT
ftr-501	5	1	the	the	DET
ftr-501	5	2	release	release	NOUN
ftr-501	5	3	must	must	AUX
ftr-501	5	4	have	have	AUX
ftr-501	5	5	been	be	AUX
ftr-501	5	6	a	a	DET
ftr-501	5	7	"	"	PUNCT
ftr-501	5	8	disclosure	disclosure	NOUN
ftr-501	5	9	"	"	PUNCT
ftr-501	5	10	4	4	NUM
ftr-501	5	11	.	.	PUNCT
ftr-501	6	1	the	the	DET
ftr-501	6	2	release	release	NOUN
ftr-501	6	3	must	must	AUX
ftr-501	6	4	have	have	AUX
ftr-501	6	5	been	be	AUX
ftr-501	6	6	made	make	VERB
ftr-501	6	7	by	by	ADP
ftr-501	6	8	an	an	DET
ftr-501	6	9	officer	officer	NOUN
ftr-501	6	10	or	or	CCONJ
ftr-501	6	11	employee	employee	NOUN
ftr-501	6	12	of	of	ADP
ftr-501	6	13	the	the	DET
ftr-501	6	14	united	united	PROPN
ftr-501	6	15	states	states	PROPN
ftr-501	6	16	5	5	NUM
ftr-501	6	17	.	.	PUNCT
ftr-501	7	1	the	the	DET
ftr-501	7	2	person	person	NOUN
ftr-501	7	3	making	make	VERB
ftr-501	7	4	the	the	DET
ftr-501	7	5	disclosure	disclosure	NOUN
ftr-501	7	6	must	must	AUX
ftr-501	7	7	have	have	AUX
ftr-501	7	8	acted	act	VERB
ftr-501	7	9	"	"	PUNCT
ftr-501	7	10	knowingly	knowingly	ADV
ftr-501	7	11	or	or	CCONJ
ftr-501	7	12	by	by	ADP
ftr-501	7	13	reason	reason	NOUN
ftr-501	7	14	of	of	ADP
ftr-501	7	15	negligence	negligence	NOUN
ftr-501	7	16	"	"	PUNCT
ftr-501	7	17	6	6	NUM
ftr-501	7	18	.	.	PUNCT
ftr-501	8	1	the	the	DET
ftr-501	8	2	release	release	NOUN
ftr-501	8	3	must	must	AUX
ftr-501	8	4	have	have	AUX
ftr-501	8	5	been	be	AUX
ftr-501	8	6	in	in	ADP
ftr-501	8	7	violation	violation	NOUN
ftr-501	8	8	of	of	ADP
ftr-501	8	9	section	section	NOUN
ftr-501	8	10	6103	6103	NUM
ftr-501	8	11	7	7	NUM
ftr-501	8	12	.	.	PUNCT
ftr-501	9	1	good	good	ADJ
ftr-501	9	2	faith	faith	PROPN
ftr-501	9	3	defense	defense	PROPN
ftr-501	9	4	b.	b.	PROPN
ftr-501	9	5	elvis	elvis	PROPN
ftr-501	9	6	johnson	johnson	PROPN
ftr-501	9	7	:	:	PUNCT
ftr-501	9	8	liability	liability	NOUN
ftr-501	9	9	under	under	ADP
ftr-501	9	10	the	the	DET
ftr-501	9	11	federal	federal	ADJ
ftr-501	9	12	tort	tort	NOUN
ftr-501	9	13	claims	claim	NOUN
ftr-501	9	14	act	act	VERB
ftr-501	9	15	for	for	ADP
ftr-501	9	16	violation	violation	NOUN
ftr-501	9	17	of	of	ADP
ftr-501	9	18	section	section	NOUN
ftr-501	9	19	6103	6103	NUM
ftr-501	9	20	1	1	NUM
ftr-501	9	21	.	.	PUNCT
ftr-501	10	1	no	no	DET
ftr-501	10	2	ftca	ftca	ADJ
ftr-501	10	3	claim	claim	NOUN
ftr-501	10	4	can	can	AUX
ftr-501	10	5	be	be	AUX
ftr-501	10	6	based	base	VERB
ftr-501	10	7	on	on	ADP
ftr-501	10	8	the	the	DET
ftr-501	10	9	violation	violation	NOUN
ftr-501	10	10	of	of	ADP
ftr-501	10	11	federal	federal	ADJ
ftr-501	10	12	law	law	NOUN
ftr-501	10	13	2	2	NUM
ftr-501	10	14	.	.	PUNCT
ftr-501	11	1	the	the	DET
ftr-501	11	2	claim	claim	NOUN
ftr-501	11	3	was	be	AUX
ftr-501	11	4	preempted	preempt	VERB
ftr-501	11	5	by	by	ADP
ftr-501	11	6	section	section	NOUN
ftr-501	11	7	7217	7217	NUM
ftr-501	11	8	it	it	PRON
ftr-501	12	1	[	[	X
ftr-501	12	2	.	.	PUNCT
ftr-501	12	3	liability	liability	NOUN
ftr-501	12	4	for	for	ADP
ftr-501	12	5	collections	collection	NOUN
ftr-501	12	6	activities	activity	NOUN
ftr-501	12	7	:	:	PUNCT
ftr-501	12	8	section	section	NOUN
ftr-501	12	9	7433	7433	NUM
ftr-501	12	10	iv	iv	NOUN
ftr-501	12	11	.	.	PUNCT
ftr-501	12	12	coordination	coordination	NOUN
ftr-501	12	13	of	of	ADP
ftr-501	12	14	sections	section	NOUN
ftr-501	12	15	7431	7431	NUM
ftr-501	12	16	and	and	CCONJ
ftr-501	12	17	7433	7433	NUM
ftr-501	12	18	:	:	PUNCT
ftr-501	12	19	overlap	overlap	NOUN
ftr-501	12	20	and	and	CCONJ
ftr-501	12	21	gaps	gap	VERB
ftr-501	12	22	a.	a.	NOUN
ftr-501	12	23	overlap	overlap	NOUN
ftr-501	12	24	b.	b.	PROPN
ftr-501	12	25	gaps	gap	NOUN
ftr-501	12	26	in	in	ADP
ftr-501	12	27	coverage	coverage	NOUN
ftr-501	12	28	1	1	NUM
ftr-501	12	29	.	.	PUNCT
ftr-501	13	1	no	no	DET
ftr-501	13	2	liability	liability	NOUN
ftr-501	13	3	for	for	ADP
ftr-501	13	4	abuses	abuse	NOUN
ftr-501	13	5	during	during	ADP
ftr-501	13	6	assessment	assessment	NOUN
ftr-501	13	7	phase	phase	NOUN
ftr-501	13	8	2	2	NUM
ftr-501	13	9	.	.	PUNCT
ftr-501	13	10	liability	liability	NOUN
ftr-501	13	11	for	for	ADP
ftr-501	13	12	negligent	negligent	ADJ
ftr-501	13	13	collections	collection	NOUN
ftr-501	13	14	activity	activity	NOUN
ftr-501	13	15	3	3	NUM
ftr-501	13	16	.	.	PUNCT
ftr-501	13	17	limit	limit	NOUN
ftr-501	13	18	on	on	ADP
ftr-501	13	19	damages	damage	NOUN
ftr-501	13	20	under	under	ADP
ftr-501	13	21	section	section	NOUN
ftr-501	13	22	7433	7433	NUM
ftr-501	13	23	v.	v.	ADP
ftr-501	13	24	conclusion	conclusion	NOUN
ftr-501	13	25	*	*	PUNCT
ftr-501	13	26	underwood	underwood	PROPN
ftr-501	13	27	,	,	PUNCT
ftr-501	13	28	wilson	wilson	PROPN
ftr-501	13	29	,	,	PUNCT
ftr-501	13	30	berry	berry	PROPN
ftr-501	13	31	,	,	PUNCT
ftr-501	13	32	stein	stein	PROPN
ftr-501	13	33	&	&	CCONJ
ftr-501	13	34	johnson	johnson	PROPN
ftr-501	13	35	,	,	PUNCT
ftr-501	13	36	p.c	p.c	PROPN
ftr-501	13	37	.	.	PROPN
ftr-501	13	38	,	,	PUNCT
ftr-501	13	39	amarillo	amarillo	PROPN
ftr-501	13	40	,	,	PUNCT
ftr-501	13	41	texas	texas	PROPN
ftr-501	13	42	;	;	PUNCT
ftr-501	13	43	university	university	NOUN
ftr-501	13	44	of	of	ADP
ftr-501	13	45	new	new	PROPN
ftr-501	13	46	mexico	mexico	PROPN
ftr-501	13	47	,	,	PUNCT
ftr-501	13	48	j.d	j.d	PROPN
ftr-501	13	49	.	.	PROPN
ftr-501	13	50	1981	1981	NUM
ftr-501	13	51	,	,	PUNCT
ftr-501	13	52	university	university	NOUN
ftr-501	13	53	of	of	ADP
ftr-501	13	54	florida	florida	PROPN
ftr-501	13	55	,	,	PUNCT
ftr-501	13	56	ll.m	ll.m	ADV
ftr-501	13	57	.	.	PUNCT
ftr-501	14	1	(	(	PUNCT
ftr-501	14	2	taxation	taxation	NOUN
ftr-501	14	3	)	)	PUNCT
ftr-501	14	4	1993	1993	NUM
ftr-501	14	5	.	.	PUNCT
ftr-501	15	1	the	the	DET
ftr-501	15	2	author	author	NOUN
ftr-501	15	3	wishes	wish	VERB
ftr-501	15	4	to	to	PART
ftr-501	15	5	express	express	VERB
ftr-501	15	6	his	his	PRON
ftr-501	15	7	appreciation	appreciation	NOUN
ftr-501	15	8	to	to	ADP
ftr-501	15	9	professor	professor	PROPN
ftr-501	15	10	michael	michael	PROPN
ftr-501	15	11	a.	a.	PROPN
ftr-501	15	12	oberst	oberst	PROPN
ftr-501	15	13	for	for	ADP
ftr-501	15	14	his	his	PRON
ftr-501	15	15	comments	comment	NOUN
ftr-501	15	16	on	on	ADP
ftr-501	15	17	the	the	DET
ftr-501	15	18	initial	initial	ADJ
ftr-501	15	19	draft	draft	NOUN
ftr-501	15	20	of	of	ADP
ftr-501	15	21	this	this	DET
ftr-501	15	22	article	article	NOUN
ftr-501	15	23	.	.	PUNCT
ftr-501	16	1	florida	florida	PROPN
ftr-501	16	2	tax	tax	PROPN
ftr-501	16	3	review	review	PROPN
ftr-501	16	4	i.	i.	NOUN
ftr-501	16	5	introduction	introduction	NOUN
ftr-501	16	6	a	a	DET
ftr-501	16	7	government	government	NOUN
ftr-501	16	8	must	must	AUX
ftr-501	16	9	have	have	VERB
ftr-501	16	10	revenue	revenue	NOUN
ftr-501	16	11	to	to	PART
ftr-501	16	12	exist	exist	VERB
ftr-501	16	13	,	,	PUNCT
ftr-501	16	14	and	and	CCONJ
ftr-501	16	15	a	a	DET
ftr-501	16	16	government	government	NOUN
ftr-501	16	17	the	the	DET
ftr-501	16	18	size	size	NOUN
ftr-501	16	19	of	of	ADP
ftr-501	16	20	the	the	DET
ftr-501	16	21	present	present	ADJ
ftr-501	16	22	-	-	PUNCT
ftr-501	16	23	day	day	NOUN
ftr-501	16	24	united	united	PROPN
ftr-501	16	25	states	states	PROPN
ftr-501	16	26	government	government	NOUN
ftr-501	16	27	requires	require	VERB
ftr-501	16	28	a	a	DET
ftr-501	16	29	staggering	staggering	ADJ
ftr-501	16	30	amount	amount	NOUN
ftr-501	16	31	of	of	ADP
ftr-501	16	32	revenue	revenue	NOUN
ftr-501	16	33	.	.	PUNCT
ftr-501	16	34	'	'	PUNCT
ftr-501	17	1	as	as	ADP
ftr-501	17	2	the	the	DET
ftr-501	17	3	revenue	revenue	NOUN
ftr-501	17	4	assessing	assess	VERB
ftr-501	17	5	and	and	CCONJ
ftr-501	17	6	collecting	collect	VERB
ftr-501	17	7	branch	branch	NOUN
ftr-501	17	8	of	of	ADP
ftr-501	17	9	the	the	DET
ftr-501	17	10	government	government	NOUN
ftr-501	17	11	,	,	PUNCT
ftr-501	17	12	the	the	DET
ftr-501	17	13	internal	internal	ADJ
ftr-501	17	14	revenue	revenue	NOUN
ftr-501	17	15	service	service	NOUN
ftr-501	17	16	performs	perform	VERB
ftr-501	17	17	the	the	DET
ftr-501	17	18	crucial	crucial	ADJ
ftr-501	17	19	function	function	NOUN
ftr-501	17	20	of	of	ADP
ftr-501	17	21	ensuring	ensure	VERB
ftr-501	17	22	the	the	DET
ftr-501	17	23	steady	steady	ADJ
ftr-501	17	24	and	and	CCONJ
ftr-501	17	25	continuous	continuous	ADJ
ftr-501	17	26	flow	flow	NOUN
ftr-501	17	27	of	of	ADP
ftr-501	17	28	revenue	revenue	NOUN
ftr-501	17	29	.	.	PUNCT
ftr-501	18	1	to	to	PART
ftr-501	18	2	enable	enable	VERB
ftr-501	18	3	it	it	PRON
ftr-501	18	4	to	to	PART
ftr-501	18	5	perform	perform	VERB
ftr-501	18	6	this	this	DET
ftr-501	18	7	function	function	NOUN
ftr-501	18	8	,	,	PUNCT
ftr-501	18	9	congress	congress	PROPN
ftr-501	18	10	and	and	CCONJ
ftr-501	18	11	the	the	DET
ftr-501	18	12	courts	court	NOUN
ftr-501	18	13	have	have	AUX
ftr-501	18	14	granted	grant	VERB
ftr-501	18	15	the	the	DET
ftr-501	18	16	service	service	NOUN
ftr-501	18	17	broad	broad	ADJ
ftr-501	18	18	powers	power	NOUN
ftr-501	18	19	of	of	ADP
ftr-501	18	20	investigation	investigation	NOUN
ftr-501	18	21	and	and	CCONJ
ftr-501	18	22	seizure	seizure	NOUN
ftr-501	18	23	that	that	PRON
ftr-501	18	24	are	be	AUX
ftr-501	18	25	denied	deny	VERB
ftr-501	18	26	most	most	ADJ
ftr-501	18	27	other	other	ADJ
ftr-501	18	28	law	law	NOUN
ftr-501	18	29	enforcement	enforcement	NOUN
ftr-501	18	30	agencies	agency	NOUN
ftr-501	18	31	by	by	ADP
ftr-501	18	32	statutory	statutory	ADJ
ftr-501	18	33	and	and	CCONJ
ftr-501	18	34	constitutional	constitutional	ADJ
ftr-501	18	35	safeguards	safeguard	NOUN
ftr-501	18	36	,	,	PUNCT
ftr-501	18	37	and	and	CCONJ
ftr-501	18	38	have	have	AUX
ftr-501	18	39	generally	generally	ADV
ftr-501	18	40	shielded	shield	VERB
ftr-501	18	41	the	the	DET
ftr-501	18	42	service	service	NOUN
ftr-501	18	43	from	from	ADP
ftr-501	18	44	accountability	accountability	NOUN
ftr-501	18	45	to	to	ADP
ftr-501	18	46	the	the	DET
ftr-501	18	47	taxpayers	taxpayer	NOUN
ftr-501	18	48	involved	involve	VERB
ftr-501	18	49	or	or	CCONJ
ftr-501	18	50	to	to	ADP
ftr-501	18	51	any	any	DET
ftr-501	18	52	other	other	ADJ
ftr-501	18	53	authority.2	authority.2	NOUN
ftr-501	18	54	in	in	ADP
ftr-501	18	55	1976	1976	NUM
ftr-501	18	56	,	,	PUNCT
ftr-501	18	57	however	however	ADV
ftr-501	18	58	,	,	PUNCT
ftr-501	18	59	congress	congress	PROPN
ftr-501	18	60	began	begin	VERB
ftr-501	18	61	enacting	enact	VERB
ftr-501	18	62	legislation	legislation	NOUN
ftr-501	18	63	intended	intend	VERB
ftr-501	18	64	to	to	PART
ftr-501	18	65	ensure	ensure	VERB
ftr-501	18	66	the	the	DET
ftr-501	18	67	proper	proper	ADJ
ftr-501	18	68	exercise	exercise	NOUN
ftr-501	18	69	by	by	ADP
ftr-501	18	70	the	the	DET
ftr-501	18	71	service	service	NOUN
ftr-501	18	72	of	of	ADP
ftr-501	18	73	its	its	PRON
ftr-501	18	74	extensive	extensive	ADJ
ftr-501	18	75	powers	power	NOUN
ftr-501	18	76	,	,	PUNCT
ftr-501	18	77	and	and	CCONJ
ftr-501	18	78	to	to	PART
ftr-501	18	79	prevent	prevent	VERB
ftr-501	18	80	the	the	DET
ftr-501	18	81	misuse	misuse	NOUN
ftr-501	18	82	of	of	ADP
ftr-501	18	83	the	the	DET
ftr-501	18	84	massive	massive	ADJ
ftr-501	18	85	database	database	NOUN
ftr-501	18	86	that	that	SCONJ
ftr-501	18	87	the	the	DET
ftr-501	18	88	service	service	NOUN
ftr-501	18	89	has	have	AUX
ftr-501	18	90	constructed	construct	VERB
ftr-501	18	91	on	on	ADP
ftr-501	18	92	american	american	ADJ
ftr-501	18	93	taxpayers	taxpayer	NOUN
ftr-501	18	94	.	.	PUNCT
ftr-501	19	1	given	give	VERB
ftr-501	19	2	the	the	DET
ftr-501	19	3	ever	ever	ADV
ftr-501	19	4	-	-	PUNCT
ftr-501	19	5	expanding	expand	VERB
ftr-501	19	6	use	use	NOUN
ftr-501	19	7	of	of	ADP
ftr-501	19	8	the	the	DET
ftr-501	19	9	tort	tort	NOUN
ftr-501	19	10	system	system	NOUN
ftr-501	19	11	in	in	ADP
ftr-501	19	12	the	the	DET
ftr-501	19	13	united	united	PROPN
ftr-501	19	14	states	states	PROPN
ftr-501	19	15	as	as	ADP
ftr-501	19	16	a	a	DET
ftr-501	19	17	means	means	NOUN
ftr-501	19	18	of	of	ADP
ftr-501	19	19	private	private	ADJ
ftr-501	19	20	law	law	NOUN
ftr-501	19	21	enforcement	enforcement	NOUN
ftr-501	19	22	,	,	PUNCT
ftr-501	19	23	it	it	PRON
ftr-501	19	24	is	be	AUX
ftr-501	19	25	not	not	PART
ftr-501	19	26	surprising	surprising	ADJ
ftr-501	19	27	that	that	SCONJ
ftr-501	19	28	one	one	NUM
ftr-501	19	29	of	of	ADP
ftr-501	19	30	the	the	DET
ftr-501	19	31	tools	tool	NOUN
ftr-501	19	32	chosen	choose	VERB
ftr-501	19	33	by	by	ADP
ftr-501	19	34	congress	congress	PROPN
ftr-501	19	35	to	to	PART
ftr-501	19	36	police	police	VERB
ftr-501	19	37	the	the	DET
ftr-501	19	38	service	service	NOUN
ftr-501	19	39	was	be	AUX
ftr-501	19	40	the	the	DET
ftr-501	19	41	taxpayer	taxpayer	NOUN
ftr-501	19	42	lawsuit	lawsuit	NOUN
ftr-501	19	43	for	for	ADP
ftr-501	19	44	damages	damage	NOUN
ftr-501	19	45	against	against	ADP
ftr-501	19	46	the	the	DET
ftr-501	19	47	federal	federal	ADJ
ftr-501	19	48	government	government	NOUN
ftr-501	19	49	.	.	PUNCT
ftr-501	20	1	this	this	DET
ftr-501	20	2	article	article	NOUN
ftr-501	20	3	will	will	AUX
ftr-501	20	4	focus	focus	VERB
ftr-501	20	5	on	on	ADP
ftr-501	20	6	two	two	NUM
ftr-501	20	7	provisions	provision	NOUN
ftr-501	20	8	,	,	PUNCT
ftr-501	20	9	section	section	NOUN
ftr-501	20	10	7431	7431	NUM
ftr-501	20	11	(	(	PUNCT
ftr-501	20	12	and	and	CCONJ
ftr-501	20	13	its	its	PRON
ftr-501	20	14	substantive	substantive	ADJ
ftr-501	20	15	base	base	NOUN
ftr-501	20	16	,	,	PUNCT
ftr-501	20	17	section	section	NOUN
ftr-501	20	18	6103	6103	NUM
ftr-501	20	19	)	)	PUNCT
ftr-501	20	20	and	and	CCONJ
ftr-501	20	21	section	section	NOUN
ftr-501	20	22	7433	7433	NUM
ftr-501	20	23	,	,	PUNCT
ftr-501	20	24	in	in	ADP
ftr-501	20	25	which	which	PRON
ftr-501	20	26	congress	congress	PROPN
ftr-501	20	27	established	establish	VERB
ftr-501	20	28	this	this	DET
ftr-501	20	29	method	method	NOUN
ftr-501	20	30	of	of	ADP
ftr-501	20	31	accountability.3	accountability.3	PROPN
ftr-501	20	32	1	1	NUM
ftr-501	20	33	.	.	PUNCT
ftr-501	20	34	in	in	ADP
ftr-501	20	35	1992	1992	NUM
ftr-501	20	36	,	,	PUNCT
ftr-501	20	37	for	for	ADP
ftr-501	20	38	example	example	NOUN
ftr-501	20	39	,	,	PUNCT
ftr-501	20	40	the	the	DET
ftr-501	20	41	federal	federal	ADJ
ftr-501	20	42	government	government	NOUN
ftr-501	20	43	revenues	revenue	NOUN
ftr-501	20	44	totalled	total	VERB
ftr-501	20	45	$	$	SYM
ftr-501	20	46	1,075,000,000,000	1,075,000,000,000	NUM
ftr-501	20	47	(	(	PUNCT
ftr-501	20	48	while	while	SCONJ
ftr-501	20	49	government	government	NOUN
ftr-501	20	50	expenditures	expenditure	NOUN
ftr-501	20	51	totalled	total	VERB
ftr-501	20	52	even	even	ADV
ftr-501	20	53	more	more	ADJ
ftr-501	20	54	,	,	PUNCT
ftr-501	20	55	$	$	SYM
ftr-501	20	56	1,475,000,000,000	1,475,000,000,000	NUM
ftr-501	20	57	)	)	PUNCT
ftr-501	20	58	.	.	PUNCT
ftr-501	21	1	harry	harry	PROPN
ftr-501	21	2	e.	e.	PROPN
ftr-501	21	3	figgie	figgie	PROPN
ftr-501	21	4	,	,	PUNCT
ftr-501	21	5	jr	jr	PROPN
ftr-501	21	6	.	.	PROPN
ftr-501	21	7	&	&	CCONJ
ftr-501	21	8	gerald	gerald	PROPN
ftr-501	21	9	j.	j.	PROPN
ftr-501	21	10	swanson	swanson	PROPN
ftr-501	21	11	,	,	PUNCT
ftr-501	21	12	bankruptcy	bankruptcy	NOUN
ftr-501	21	13	1995	1995	NUM
ftr-501	21	14	143	143	NUM
ftr-501	21	15	(	(	PUNCT
ftr-501	21	16	1992	1992	NUM
ftr-501	21	17	)	)	PUNCT
ftr-501	21	18	(	(	PUNCT
ftr-501	21	19	citing	cite	VERB
ftr-501	21	20	the	the	DET
ftr-501	21	21	office	office	NOUN
ftr-501	21	22	of	of	ADP
ftr-501	21	23	management	management	NOUN
ftr-501	21	24	and	and	CCONJ
ftr-501	21	25	budget	budget	NOUN
ftr-501	21	26	as	as	ADP
ftr-501	21	27	the	the	DET
ftr-501	21	28	source	source	NOUN
ftr-501	21	29	of	of	ADP
ftr-501	21	30	these	these	DET
ftr-501	21	31	figures	figure	NOUN
ftr-501	21	32	)	)	PUNCT
ftr-501	21	33	.	.	PUNCT
ftr-501	22	1	2	2	X
ftr-501	22	2	.	.	X
ftr-501	22	3	david	david	PROPN
ftr-501	22	4	burnham	burnham	PROPN
ftr-501	22	5	,	,	PUNCT
ftr-501	22	6	a	a	DET
ftr-501	22	7	law	law	NOUN
ftr-501	22	8	unto	unto	ADP
ftr-501	22	9	itself	itself	PRON
ftr-501	22	10	21	21	NUM
ftr-501	22	11	(	(	PUNCT
ftr-501	22	12	1989	1989	NUM
ftr-501	22	13	)	)	PUNCT
ftr-501	22	14	.	.	PUNCT
ftr-501	23	1	this	this	DET
ftr-501	23	2	combination	combination	NOUN
ftr-501	23	3	of	of	ADP
ftr-501	23	4	power	power	NOUN
ftr-501	23	5	and	and	CCONJ
ftr-501	23	6	unaccountability	unaccountability	NOUN
ftr-501	23	7	has	have	AUX
ftr-501	23	8	inevitably	inevitably	ADV
ftr-501	23	9	resulted	result	VERB
ftr-501	23	10	in	in	ADP
ftr-501	23	11	a	a	DET
ftr-501	23	12	fear	fear	NOUN
ftr-501	23	13	and	and	CCONJ
ftr-501	23	14	hatred	hatred	NOUN
ftr-501	23	15	of	of	ADP
ftr-501	23	16	the	the	DET
ftr-501	23	17	service	service	NOUN
ftr-501	23	18	.	.	PUNCT
ftr-501	24	1	in	in	ADP
ftr-501	24	2	his	his	PRON
ftr-501	24	3	testimony	testimony	NOUN
ftr-501	24	4	before	before	ADP
ftr-501	24	5	the	the	DET
ftr-501	24	6	senate	senate	PROPN
ftr-501	24	7	in	in	ADP
ftr-501	24	8	1987	1987	NUM
ftr-501	24	9	,	,	PUNCT
ftr-501	24	10	one	one	NUM
ftr-501	24	11	tax	tax	NOUN
ftr-501	24	12	practitioner	practitioner	NOUN
ftr-501	24	13	told	tell	VERB
ftr-501	24	14	the	the	DET
ftr-501	24	15	senators	senator	NOUN
ftr-501	24	16	that	that	SCONJ
ftr-501	24	17	"	"	PUNCT
ftr-501	24	18	[	[	X
ftr-501	24	19	t]he	t]he	ADV
ftr-501	24	20	irs	irs	PROPN
ftr-501	24	21	is	be	AUX
ftr-501	24	22	the	the	DET
ftr-501	24	23	most	most	ADV
ftr-501	24	24	hated	hate	VERB
ftr-501	24	25	organization	organization	NOUN
ftr-501	24	26	in	in	ADP
ftr-501	24	27	the	the	DET
ftr-501	24	28	united	united	PROPN
ftr-501	24	29	states	states	PROPN
ftr-501	24	30	.	.	PUNCT
ftr-501	25	1	people	people	NOUN
ftr-501	25	2	would	would	AUX
ftr-501	25	3	rather	rather	ADV
ftr-501	25	4	deal	deal	VERB
ftr-501	25	5	with	with	ADP
ftr-501	25	6	the	the	DET
ftr-501	25	7	kgb	kgb	PROPN
ftr-501	25	8	.	.	PUNCT
ftr-501	25	9	"	"	PUNCT
ftr-501	26	1	taxpayers	taxpayer	NOUN
ftr-501	26	2	bill	bill	NOUN
ftr-501	26	3	of	of	ADP
ftr-501	26	4	rights	right	NOUN
ftr-501	26	5	:	:	PUNCT
ftr-501	26	6	hearings	hearing	NOUN
ftr-501	26	7	on	on	ADP
ftr-501	26	8	s.	s.	PROPN
ftr-501	26	9	579	579	NUM
ftr-501	26	10	and	and	CCONJ
ftr-501	26	11	s.	s.	PROPN
ftr-501	26	12	604	604	NUM
ftr-501	26	13	before	before	ADP
ftr-501	26	14	the	the	DET
ftr-501	26	15	subcommittee	subcommittee	NOUN
ftr-501	26	16	on	on	ADP
ftr-501	26	17	private	private	ADJ
ftr-501	26	18	retirement	retirement	NOUN
ftr-501	26	19	plans	plan	NOUN
ftr-501	26	20	and	and	CCONJ
ftr-501	26	21	oversight	oversight	NOUN
ftr-501	26	22	of	of	ADP
ftr-501	26	23	the	the	DET
ftr-501	26	24	internal	internal	ADJ
ftr-501	26	25	revenue	revenue	NOUN
ftr-501	26	26	service	service	NOUN
ftr-501	26	27	of	of	ADP
ftr-501	26	28	the	the	DET
ftr-501	26	29	senate	senate	PROPN
ftr-501	26	30	committee	committee	PROPN
ftr-501	26	31	on	on	ADP
ftr-501	26	32	finance	finance	NOUN
ftr-501	26	33	,	,	PUNCT
ftr-501	26	34	100th	100th	ADJ
ftr-501	26	35	cong	cong	NOUN
ftr-501	26	36	.	.	PUNCT
ftr-501	26	37	,	,	PUNCT
ftr-501	26	38	1st	1st	ADJ
ftr-501	26	39	sess	sess	NOUN
ftr-501	26	40	.	.	PUNCT
ftr-501	27	1	177	177	NUM
ftr-501	27	2	(	(	PUNCT
ftr-501	27	3	apr	apr	PROPN
ftr-501	27	4	.	.	PROPN
ftr-501	27	5	10	10	NUM
ftr-501	27	6	,	,	PUNCT
ftr-501	27	7	1987	1987	NUM
ftr-501	27	8	)	)	PUNCT
ftr-501	28	1	[	[	X
ftr-501	28	2	hereinafter	hereinafter	NOUN
ftr-501	28	3	hearings	hearing	NOUN
ftr-501	28	4	on	on	ADP
ftr-501	28	5	s.	s.	PROPN
ftr-501	28	6	579	579	NUM
ftr-501	28	7	and	and	CCONJ
ftr-501	28	8	s.	s.	PROPN
ftr-501	28	9	604	604	NUM
ftr-501	28	10	]	]	PUNCT
ftr-501	28	11	(	(	PUNCT
ftr-501	28	12	testimony	testimony	NOUN
ftr-501	28	13	of	of	ADP
ftr-501	28	14	jack	jack	PROPN
ftr-501	28	15	warren	warren	PROPN
ftr-501	28	16	wade	wade	PROPN
ftr-501	28	17	,	,	PUNCT
ftr-501	28	18	jr	jr	PROPN
ftr-501	28	19	.	.	PROPN
ftr-501	28	20	,	,	PUNCT
ftr-501	28	21	author	author	NOUN
ftr-501	28	22	of	of	ADP
ftr-501	28	23	"	"	PUNCT
ftr-501	28	24	power	power	NOUN
ftr-501	28	25	to	to	PART
ftr-501	28	26	tax	tax	VERB
ftr-501	28	27	"	"	PUNCT
ftr-501	28	28	)	)	PUNCT
ftr-501	28	29	.	.	PUNCT
ftr-501	29	1	3	3	X
ftr-501	29	2	.	.	NOUN
ftr-501	29	3	outside	outside	ADP
ftr-501	29	4	the	the	DET
ftr-501	29	5	scope	scope	NOUN
ftr-501	29	6	of	of	ADP
ftr-501	29	7	this	this	DET
ftr-501	29	8	article	article	NOUN
ftr-501	29	9	are	be	AUX
ftr-501	29	10	two	two	NUM
ftr-501	29	11	other	other	ADJ
ftr-501	29	12	provisions	provision	NOUN
ftr-501	29	13	of	of	ADP
ftr-501	29	14	the	the	DET
ftr-501	29	15	code	code	NOUN
ftr-501	29	16	enacted	enact	VERB
ftr-501	29	17	in	in	ADP
ftr-501	29	18	1988	1988	NUM
ftr-501	29	19	that	that	PRON
ftr-501	29	20	authorize	authorize	VERB
ftr-501	29	21	actions	action	NOUN
ftr-501	29	22	for	for	ADP
ftr-501	29	23	damages	damage	NOUN
ftr-501	29	24	against	against	ADP
ftr-501	29	25	the	the	DET
ftr-501	29	26	united	united	PROPN
ftr-501	29	27	states	states	PROPN
ftr-501	29	28	:	:	PUNCT
ftr-501	29	29	§	§	PROPN
ftr-501	29	30	7430	7430	NUM
ftr-501	29	31	(	(	PUNCT
ftr-501	29	32	concerning	concern	VERB
ftr-501	29	33	claims	claim	NOUN
ftr-501	29	34	for	for	ADP
ftr-501	29	35	attorneys	attorney	NOUN
ftr-501	29	36	'	'	PART
ftr-501	29	37	fees	fee	NOUN
ftr-501	29	38	in	in	ADP
ftr-501	29	39	cases	case	NOUN
ftr-501	29	40	where	where	SCONJ
ftr-501	29	41	the	the	DET
ftr-501	29	42	taxpayer	taxpayer	NOUN
ftr-501	29	43	prevails	prevail	VERB
ftr-501	29	44	and	and	CCONJ
ftr-501	29	45	the	the	DET
ftr-501	29	46	government	government	NOUN
ftr-501	29	47	has	have	AUX
ftr-501	29	48	taken	take	VERB
ftr-501	29	49	an	an	DET
ftr-501	29	50	unreasonable	unreasonable	ADJ
ftr-501	29	51	position	position	NOUN
ftr-501	29	52	)	)	PUNCT
ftr-501	29	53	and	and	CCONJ
ftr-501	29	54	§	§	PROPN
ftr-501	29	55	7432	7432	NUM
ftr-501	29	56	(	(	PUNCT
ftr-501	29	57	concerning	concern	VERB
ftr-501	29	58	claims	claim	NOUN
ftr-501	29	59	for	for	ADP
ftr-501	29	60	damages	damage	NOUN
ftr-501	29	61	based	base	VERB
ftr-501	29	62	on	on	ADP
ftr-501	29	63	the	the	DET
ftr-501	29	64	government	government	NOUN
ftr-501	29	65	's	's	PART
ftr-501	29	66	refusal	refusal	NOUN
ftr-501	29	67	to	to	PART
ftr-501	29	68	release	release	VERB
ftr-501	29	69	a	a	DET
ftr-501	29	70	lien	lien	NOUN
ftr-501	29	71	)	)	PUNCT
ftr-501	29	72	.	.	PUNCT
ftr-501	30	1	for	for	ADP
ftr-501	30	2	a	a	DET
ftr-501	30	3	general	general	ADJ
ftr-501	30	4	discussion	discussion	NOUN
ftr-501	30	5	of	of	ADP
ftr-501	30	6	§	§	PROPN
ftr-501	30	7	7430	7430	NUM
ftr-501	30	8	,	,	PUNCT
ftr-501	30	9	see	see	VERB
ftr-501	30	10	marilyn	marilyn	PROPN
ftr-501	30	11	devin	devin	PROPN
ftr-501	30	12	,	,	PUNCT
ftr-501	30	13	tax	tax	NOUN
ftr-501	30	14	court	court	NOUN
ftr-501	30	15	review	review	NOUN
ftr-501	30	16	of	of	ADP
ftr-501	30	17	irs	irs	PROPN
ftr-501	30	18	's	's	PART
ftr-501	30	19	position	position	NOUN
ftr-501	30	20	:	:	PUNCT
ftr-501	30	21	when	when	SCONJ
ftr-501	30	22	may	may	AUX
ftr-501	30	23	taxpayers	taxpayer	NOUN
ftr-501	30	24	recover	recover	VERB
ftr-501	30	25	legal	legal	ADJ
ftr-501	30	26	fees	fee	NOUN
ftr-501	30	27	?	?	PUNCT
ftr-501	30	28	,	,	PUNCT
ftr-501	30	29	68	68	NUM
ftr-501	30	30	j.	j.	NOUN
ftr-501	30	31	tax'n	tax'n	ADP
ftr-501	30	32	368	368	NUM
ftr-501	30	33	(	(	PUNCT
ftr-501	30	34	june	june	PROPN
ftr-501	30	35	1988	1988	NUM
ftr-501	30	36	)	)	PUNCT
ftr-501	30	37	.	.	PUNCT
ftr-501	31	1	also	also	ADV
ftr-501	31	2	outside	outside	ADP
ftr-501	31	3	the	the	DET
ftr-501	31	4	scope	scope	NOUN
ftr-501	31	5	of	of	ADP
ftr-501	31	6	this	this	DET
ftr-501	31	7	article	article	NOUN
ftr-501	31	8	are	be	AUX
ftr-501	31	9	other	other	ADJ
ftr-501	31	10	provisions	provision	NOUN
ftr-501	31	11	of	of	ADP
ftr-501	31	12	the	the	DET
ftr-501	31	13	code	code	NOUN
ftr-501	31	14	that	that	PRON
ftr-501	31	15	will	will	AUX
ftr-501	31	16	,	,	PUNCT
ftr-501	31	17	under	under	ADP
ftr-501	31	18	appropriate	appropriate	ADJ
ftr-501	31	19	circumstances	circumstance	NOUN
ftr-501	31	20	,	,	PUNCT
ftr-501	31	21	offer	offer	VERB
ftr-501	31	22	some	some	DET
ftr-501	31	23	protection	protection	NOUN
ftr-501	31	24	and/or	and/or	CCONJ
ftr-501	31	25	redress	redress	NOUN
ftr-501	31	26	to	to	ADP
ftr-501	31	27	the	the	DET
ftr-501	31	28	taxpayer	taxpayer	NOUN
ftr-501	31	29	and	and	CCONJ
ftr-501	31	30	third	third	ADJ
ftr-501	31	31	parties	party	NOUN
ftr-501	31	32	,	,	PUNCT
ftr-501	31	33	other	other	ADJ
ftr-501	31	34	than	than	ADP
ftr-501	31	35	an	an	DET
ftr-501	31	36	award	award	NOUN
ftr-501	31	37	of	of	ADP
ftr-501	31	38	damages	damage	NOUN
ftr-501	31	39	.	.	PUNCT
ftr-501	32	1	see	see	VERB
ftr-501	32	2	irc	irc	PROPN
ftr-501	32	3	§	§	PROPN
ftr-501	32	4	742	742	NUM
ftr-501	32	5	1(a	1(a	NUM
ftr-501	32	6	)	)	PUNCT
ftr-501	32	7	(	(	PUNCT
ftr-501	32	8	allowing	allow	VERB
ftr-501	32	9	injunction	injunction	NOUN
ftr-501	32	10	or	or	CCONJ
ftr-501	32	11	judicial	judicial	ADJ
ftr-501	32	12	review	review	NOUN
ftr-501	32	13	of	of	ADP
ftr-501	32	14	specific	specific	ADJ
ftr-501	32	15	service	service	NOUN
ftr-501	32	16	activities	activity	NOUN
ftr-501	32	17	under	under	ADP
ftr-501	32	18	limited	limited	ADJ
ftr-501	32	19	circumstances	circumstance	NOUN
ftr-501	32	20	)	)	PUNCT
ftr-501	32	21	;	;	PUNCT
ftr-501	32	22	irc	irc	PROPN
ftr-501	32	23	§	§	PROPN
ftr-501	32	24	7605	7605	NUM
ftr-501	32	25	(	(	PUNCT
ftr-501	32	26	prohibiting	prohibit	VERB
ftr-501	32	27	[	[	X
ftr-501	32	28	vol	vol	NOUN
ftr-501	32	29	1:10	1:10	NUM
ftr-501	32	30	irc	irc	PROPN
ftr-501	32	31	§	§	PROPN
ftr-501	32	32	§	§	PROPN
ftr-501	32	33	7431	7431	NUM
ftr-501	32	34	and	and	CCONJ
ftr-501	32	35	7433	7433	NUM
ftr-501	32	36	ideally	ideally	ADV
ftr-501	32	37	,	,	PUNCT
ftr-501	32	38	from	from	ADP
ftr-501	32	39	the	the	DET
ftr-501	32	40	taxpayers	taxpayer	NOUN
ftr-501	32	41	'	'	PART
ftr-501	32	42	point	point	NOUN
ftr-501	32	43	of	of	ADP
ftr-501	32	44	view	view	NOUN
ftr-501	32	45	,	,	PUNCT
ftr-501	32	46	the	the	DET
ftr-501	32	47	statutes	statute	NOUN
ftr-501	32	48	should	should	AUX
ftr-501	32	49	cover	cover	VERB
ftr-501	32	50	the	the	DET
ftr-501	32	51	continuum	continuum	NOUN
ftr-501	32	52	of	of	ADP
ftr-501	32	53	internal	internal	ADJ
ftr-501	32	54	revenue	revenue	NOUN
ftr-501	32	55	service	service	NOUN
ftr-501	32	56	activity	activity	NOUN
ftr-501	32	57	,	,	PUNCT
ftr-501	32	58	allowing	allow	VERB
ftr-501	32	59	the	the	DET
ftr-501	32	60	recovery	recovery	NOUN
ftr-501	32	61	of	of	ADP
ftr-501	32	62	damages	damage	NOUN
ftr-501	32	63	for	for	ADP
ftr-501	32	64	injuries	injury	NOUN
ftr-501	32	65	sustained	sustain	VERB
ftr-501	32	66	as	as	ADP
ftr-501	32	67	a	a	DET
ftr-501	32	68	result	result	NOUN
ftr-501	32	69	of	of	ADP
ftr-501	32	70	any	any	DET
ftr-501	32	71	improper	improper	ADJ
ftr-501	32	72	exercise	exercise	NOUN
ftr-501	32	73	of	of	ADP
ftr-501	32	74	the	the	DET
ftr-501	32	75	service	service	NOUN
ftr-501	32	76	's	's	PART
ftr-501	32	77	powers	power	NOUN
ftr-501	32	78	.	.	PUNCT
ftr-501	33	1	in	in	ADP
ftr-501	33	2	fact	fact	NOUN
ftr-501	33	3	,	,	PUNCT
ftr-501	33	4	however	however	ADV
ftr-501	33	5	,	,	PUNCT
ftr-501	33	6	the	the	DET
ftr-501	33	7	statutes	statute	NOUN
ftr-501	33	8	leave	leave	VERB
ftr-501	33	9	large	large	ADJ
ftr-501	33	10	,	,	PUNCT
ftr-501	33	11	and	and	CCONJ
ftr-501	33	12	again	again	ADV
ftr-501	33	13	from	from	ADP
ftr-501	33	14	the	the	DET
ftr-501	33	15	taxpayers	taxpayer	NOUN
ftr-501	33	16	'	'	PART
ftr-501	33	17	point	point	NOUN
ftr-501	33	18	of	of	ADP
ftr-501	33	19	view	view	NOUN
ftr-501	33	20	,	,	PUNCT
ftr-501	33	21	unjustifiable	unjustifiable	ADJ
ftr-501	33	22	,	,	PUNCT
ftr-501	33	23	gaps	gap	NOUN
ftr-501	33	24	in	in	ADP
ftr-501	33	25	the	the	DET
ftr-501	33	26	coverage	coverage	NOUN
ftr-501	33	27	.	.	PUNCT
ftr-501	34	1	these	these	DET
ftr-501	34	2	gaps	gap	NOUN
ftr-501	34	3	,	,	PUNCT
ftr-501	34	4	together	together	ADV
ftr-501	34	5	with	with	ADP
ftr-501	34	6	pending	pende	VERB
ftr-501	34	7	legislation	legislation	NOUN
ftr-501	34	8	designed	design	VERB
ftr-501	34	9	to	to	PART
ftr-501	34	10	address	address	VERB
ftr-501	34	11	some	some	PRON
ftr-501	34	12	of	of	ADP
ftr-501	34	13	these	these	DET
ftr-501	34	14	gaps	gap	NOUN
ftr-501	34	15	are	be	AUX
ftr-501	34	16	also	also	ADV
ftr-501	34	17	discussed	discuss	VERB
ftr-501	34	18	.	.	PUNCT
ftr-501	35	1	in	in	ADP
ftr-501	35	2	analyzing	analyze	VERB
ftr-501	35	3	these	these	DET
ftr-501	35	4	provisions	provision	NOUN
ftr-501	35	5	,	,	PUNCT
ftr-501	35	6	or	or	CCONJ
ftr-501	35	7	any	any	DET
ftr-501	35	8	other	other	ADJ
ftr-501	35	9	legislation	legislation	NOUN
ftr-501	35	10	that	that	PRON
ftr-501	35	11	purports	purport	VERB
ftr-501	35	12	to	to	PART
ftr-501	35	13	place	place	VERB
ftr-501	35	14	significant	significant	ADJ
ftr-501	35	15	limitations	limitation	NOUN
ftr-501	35	16	on	on	ADP
ftr-501	35	17	the	the	DET
ftr-501	35	18	powers	power	NOUN
ftr-501	35	19	of	of	ADP
ftr-501	35	20	the	the	DET
ftr-501	35	21	service	service	NOUN
ftr-501	35	22	,	,	PUNCT
ftr-501	35	23	one	one	NUM
ftr-501	35	24	fact	fact	NOUN
ftr-501	35	25	must	must	AUX
ftr-501	35	26	be	be	AUX
ftr-501	35	27	kept	keep	VERB
ftr-501	35	28	in	in	ADP
ftr-501	35	29	mind	mind	NOUN
ftr-501	35	30	:	:	PUNCT
ftr-501	35	31	if	if	SCONJ
ftr-501	35	32	the	the	DET
ftr-501	35	33	constant	constant	ADJ
ftr-501	35	34	flow	flow	NOUN
ftr-501	35	35	of	of	ADP
ftr-501	35	36	revenue	revenue	NOUN
ftr-501	35	37	to	to	ADP
ftr-501	35	38	the	the	DET
ftr-501	35	39	government	government	NOUN
ftr-501	35	40	stops	stop	VERB
ftr-501	35	41	,	,	PUNCT
ftr-501	35	42	the	the	DET
ftr-501	35	43	government	government	NOUN
ftr-501	35	44	stops	stop	VERB
ftr-501	35	45	as	as	ADV
ftr-501	35	46	well	well	ADV
ftr-501	35	47	.	.	PUNCT
ftr-501	36	1	despite	despite	SCONJ
ftr-501	36	2	all	all	DET
ftr-501	36	3	the	the	DET
ftr-501	36	4	speechmaking	speechmaking	NOUN
ftr-501	36	5	and	and	CCONJ
ftr-501	36	6	posturing	posturing	NOUN
ftr-501	36	7	and	and	CCONJ
ftr-501	36	8	even	even	ADV
ftr-501	36	9	,	,	PUNCT
ftr-501	36	10	perhaps	perhaps	ADV
ftr-501	36	11	,	,	PUNCT
ftr-501	36	12	sincere	sincere	ADJ
ftr-501	36	13	concerns	concern	NOUN
ftr-501	36	14	about	about	ADP
ftr-501	36	15	the	the	DET
ftr-501	36	16	need	need	NOUN
ftr-501	36	17	to	to	PART
ftr-501	36	18	curb	curb	VERB
ftr-501	36	19	abuses	abuse	NOUN
ftr-501	36	20	by	by	ADP
ftr-501	36	21	the	the	DET
ftr-501	36	22	service	service	NOUN
ftr-501	36	23	,	,	PUNCT
ftr-501	36	24	the	the	DET
ftr-501	36	25	government	government	NOUN
ftr-501	36	26	can	can	AUX
ftr-501	36	27	not	not	PART
ftr-501	36	28	afford	afford	VERB
ftr-501	36	29	to	to	PART
ftr-501	36	30	enact	enact	VERB
ftr-501	36	31	legislation	legislation	NOUN
ftr-501	36	32	that	that	PRON
ftr-501	36	33	would	would	AUX
ftr-501	36	34	significantly	significantly	ADV
ftr-501	36	35	interfere	interfere	VERB
ftr-501	36	36	with	with	ADP
ftr-501	36	37	the	the	DET
ftr-501	36	38	service	service	NOUN
ftr-501	36	39	's	's	PART
ftr-501	36	40	enforcement	enforcement	NOUN
ftr-501	36	41	of	of	ADP
ftr-501	36	42	the	the	DET
ftr-501	36	43	tax	tax	NOUN
ftr-501	36	44	laws	law	NOUN
ftr-501	36	45	or	or	CCONJ
ftr-501	36	46	interrupt	interrupt	VERB
ftr-501	36	47	the	the	DET
ftr-501	36	48	constant	constant	ADJ
ftr-501	36	49	flow	flow	NOUN
ftr-501	36	50	of	of	ADP
ftr-501	36	51	revenue	revenue	NOUN
ftr-501	36	52	into	into	ADP
ftr-501	36	53	the	the	DET
ftr-501	36	54	government	government	NOUN
ftr-501	36	55	coffers	coffer	NOUN
ftr-501	36	56	.	.	PUNCT
ftr-501	36	57	!	!	PUNCT
ftr-501	37	1	ii	ii	PROPN
ftr-501	37	2	.	.	PUNCT
ftr-501	38	1	liability	liability	NOUN
ftr-501	38	2	for	for	ADP
ftr-501	38	3	unauthorized	unauthorized	ADJ
ftr-501	38	4	disclosures	disclosure	NOUN
ftr-501	38	5	the	the	DET
ftr-501	38	6	internal	internal	ADJ
ftr-501	38	7	revenue	revenue	NOUN
ftr-501	38	8	code	code	NOUN
ftr-501	38	9	requires	require	VERB
ftr-501	38	10	taxpayers	taxpayer	NOUN
ftr-501	38	11	,	,	PUNCT
ftr-501	38	12	lenders	lender	NOUN
ftr-501	38	13	,	,	PUNCT
ftr-501	38	14	employers	employer	NOUN
ftr-501	38	15	,	,	PUNCT
ftr-501	38	16	and	and	CCONJ
ftr-501	38	17	others	other	NOUN
ftr-501	38	18	to	to	PART
ftr-501	38	19	provide	provide	VERB
ftr-501	38	20	information	information	NOUN
ftr-501	38	21	to	to	ADP
ftr-501	38	22	the	the	DET
ftr-501	38	23	service	service	NOUN
ftr-501	38	24	and	and	CCONJ
ftr-501	38	25	authorizes	authorize	VERB
ftr-501	38	26	the	the	DET
ftr-501	38	27	service	service	NOUN
ftr-501	38	28	to	to	PART
ftr-501	38	29	tap	tap	VERB
ftr-501	38	30	other	other	ADJ
ftr-501	38	31	sources	source	NOUN
ftr-501	38	32	of	of	ADP
ftr-501	38	33	information	information	NOUN
ftr-501	38	34	.	.	PUNCT
ftr-501	39	1	consequently	consequently	ADV
ftr-501	39	2	,	,	PUNCT
ftr-501	39	3	the	the	DET
ftr-501	39	4	service	service	NOUN
ftr-501	39	5	's	's	PART
ftr-501	39	6	files	file	NOUN
ftr-501	39	7	have	have	AUX
ftr-501	39	8	become	become	VERB
ftr-501	39	9	a	a	DET
ftr-501	39	10	repository	repository	NOUN
ftr-501	39	11	of	of	ADP
ftr-501	39	12	extensive	extensive	ADJ
ftr-501	39	13	,	,	PUNCT
ftr-501	39	14	detailed	detailed	ADJ
ftr-501	39	15	information	information	NOUN
ftr-501	39	16	regarding	regard	VERB
ftr-501	39	17	the	the	DET
ftr-501	39	18	financial	financial	ADJ
ftr-501	39	19	affairs	affair	NOUN
ftr-501	39	20	of	of	ADP
ftr-501	39	21	american	american	ADJ
ftr-501	39	22	taxpayers	taxpayer	NOUN
ftr-501	39	23	.	.	PUNCT
ftr-501	40	1	congressional	congressional	ADJ
ftr-501	40	2	investigations	investigation	NOUN
ftr-501	40	3	into	into	ADP
ftr-501	40	4	watergate	watergate	PROPN
ftr-501	40	5	revealed	reveal	VERB
ftr-501	40	6	that	that	SCONJ
ftr-501	40	7	the	the	DET
ftr-501	40	8	white	white	PROPN
ftr-501	40	9	house	house	PROPN
ftr-501	40	10	had	have	AUX
ftr-501	40	11	obtained	obtain	VERB
ftr-501	40	12	access	access	NOUN
ftr-501	40	13	to	to	ADP
ftr-501	40	14	this	this	DET
ftr-501	40	15	information	information	NOUN
ftr-501	40	16	and	and	CCONJ
ftr-501	40	17	had	have	AUX
ftr-501	40	18	used	use	VERB
ftr-501	40	19	it	it	PRON
ftr-501	40	20	for	for	ADP
ftr-501	40	21	purposes	purpose	NOUN
ftr-501	40	22	unrelated	unrelated	ADJ
ftr-501	40	23	to	to	ADP
ftr-501	40	24	the	the	DET
ftr-501	40	25	collection	collection	NOUN
ftr-501	40	26	of	of	ADP
ftr-501	40	27	taxes	taxis	NOUN
ftr-501	40	28	.	.	PUNCT
ftr-501	40	29	'	'	PUNCT
ftr-501	41	1	this	this	DET
ftr-501	41	2	revelation	revelation	NOUN
ftr-501	41	3	raised	raise	VERB
ftr-501	41	4	serious	serious	ADJ
ftr-501	41	5	concerns	concern	NOUN
ftr-501	41	6	on	on	ADP
ftr-501	41	7	the	the	DET
ftr-501	41	8	part	part	NOUN
ftr-501	41	9	of	of	ADP
ftr-501	41	10	members	member	NOUN
ftr-501	41	11	of	of	ADP
ftr-501	41	12	congress	congress	PROPN
ftr-501	41	13	about	about	ADP
ftr-501	41	14	the	the	DET
ftr-501	41	15	use	use	NOUN
ftr-501	41	16	of	of	ADP
ftr-501	41	17	unnecessary	unnecessary	ADJ
ftr-501	41	18	examinations	examination	NOUN
ftr-501	41	19	or	or	CCONJ
ftr-501	41	20	investigations	investigation	NOUN
ftr-501	41	21	of	of	ADP
ftr-501	41	22	taxpayer	taxpayer	NOUN
ftr-501	41	23	note	note	VERB
ftr-501	41	24	that	that	SCONJ
ftr-501	41	25	although	although	SCONJ
ftr-501	41	26	an	an	DET
ftr-501	41	27	injunction	injunction	NOUN
ftr-501	41	28	is	be	AUX
ftr-501	41	29	prohibited	prohibit	VERB
ftr-501	41	30	under	under	ADP
ftr-501	41	31	§	§	PROPN
ftr-501	41	32	7421(a	7421(a	NOUN
ftr-501	41	33	)	)	PUNCT
ftr-501	41	34	,	,	PUNCT
ftr-501	41	35	the	the	DET
ftr-501	41	36	taxpayer	taxpayer	NOUN
ftr-501	41	37	can	can	AUX
ftr-501	41	38	assert	assert	VERB
ftr-501	41	39	impropriety	impropriety	NOUN
ftr-501	41	40	in	in	ADP
ftr-501	41	41	response	response	NOUN
ftr-501	41	42	to	to	ADP
ftr-501	41	43	the	the	DET
ftr-501	41	44	service	service	NOUN
ftr-501	41	45	's	's	PART
ftr-501	41	46	action	action	NOUN
ftr-501	41	47	to	to	PART
ftr-501	41	48	obtain	obtain	VERB
ftr-501	41	49	an	an	DET
ftr-501	41	50	order	order	NOUN
ftr-501	41	51	to	to	PART
ftr-501	41	52	enforce	enforce	VERB
ftr-501	41	53	summons	summon	NOUN
ftr-501	41	54	or	or	CCONJ
ftr-501	41	55	an	an	DET
ftr-501	41	56	action	action	NOUN
ftr-501	41	57	to	to	PART
ftr-501	41	58	collect	collect	VERB
ftr-501	41	59	deficiency	deficiency	NOUN
ftr-501	41	60	or	or	CCONJ
ftr-501	41	61	to	to	PART
ftr-501	41	62	collect	collect	VERB
ftr-501	41	63	refund	refund	NOUN
ftr-501	41	64	)	)	PUNCT
ftr-501	41	65	;	;	PUNCT
ftr-501	41	66	irc	irc	PROPN
ftr-501	41	67	§	§	PROPN
ftr-501	41	68	7426(a	7426(a	NUM
ftr-501	41	69	)	)	PUNCT
ftr-501	41	70	(	(	PUNCT
ftr-501	41	71	allowing	allow	VERB
ftr-501	41	72	civil	civil	ADJ
ftr-501	41	73	actions	action	NOUN
ftr-501	41	74	by	by	ADP
ftr-501	41	75	third	third	ADJ
ftr-501	41	76	-	-	PUNCT
ftr-501	41	77	parties	party	NOUN
ftr-501	41	78	to	to	PART
ftr-501	41	79	recover	recover	VERB
ftr-501	41	80	surplus	surplus	ADJ
ftr-501	41	81	proceeds	proceed	NOUN
ftr-501	41	82	of	of	ADP
ftr-501	41	83	levy	levy	NOUN
ftr-501	41	84	and	and	CCONJ
ftr-501	41	85	sale	sale	NOUN
ftr-501	41	86	by	by	ADP
ftr-501	41	87	internal	internal	ADJ
ftr-501	41	88	revenue	revenue	NOUN
ftr-501	41	89	service	service	NOUN
ftr-501	41	90	)	)	PUNCT
ftr-501	41	91	.	.	PUNCT
ftr-501	42	1	4	4	X
ftr-501	42	2	.	.	X
ftr-501	42	3	in	in	ADP
ftr-501	42	4	fact	fact	NOUN
ftr-501	42	5	,	,	PUNCT
ftr-501	42	6	§	§	PROPN
ftr-501	42	7	7431	7431	NUM
ftr-501	42	8	and	and	CCONJ
ftr-501	42	9	§	§	PROPN
ftr-501	42	10	7433	7433	NUM
ftr-501	42	11	were	be	AUX
ftr-501	42	12	themselves	themselves	PRON
ftr-501	42	13	in	in	ADP
ftr-501	42	14	no	no	DET
ftr-501	42	15	small	small	ADJ
ftr-501	42	16	part	part	NOUN
ftr-501	42	17	enacted	enact	VERB
ftr-501	42	18	to	to	PART
ftr-501	42	19	enhance	enhance	VERB
ftr-501	42	20	,	,	PUNCT
ftr-501	42	21	not	not	PART
ftr-501	42	22	limit	limit	VERB
ftr-501	42	23	,	,	PUNCT
ftr-501	42	24	the	the	DET
ftr-501	42	25	service	service	NOUN
ftr-501	42	26	's	's	PART
ftr-501	42	27	ability	ability	NOUN
ftr-501	42	28	to	to	PART
ftr-501	42	29	administer	administer	VERB
ftr-501	42	30	the	the	DET
ftr-501	42	31	tax	tax	NOUN
ftr-501	42	32	laws	law	NOUN
ftr-501	42	33	in	in	ADP
ftr-501	42	34	such	such	DET
ftr-501	42	35	a	a	DET
ftr-501	42	36	way	way	NOUN
ftr-501	42	37	as	as	SCONJ
ftr-501	42	38	to	to	PART
ftr-501	42	39	produce	produce	VERB
ftr-501	42	40	revenue	revenue	NOUN
ftr-501	42	41	most	most	ADV
ftr-501	42	42	efficiently	efficiently	ADV
ftr-501	42	43	by	by	ADP
ftr-501	42	44	encouraging	encourage	VERB
ftr-501	42	45	the	the	DET
ftr-501	42	46	voluntary	voluntary	ADJ
ftr-501	42	47	compliance	compliance	NOUN
ftr-501	42	48	aspect	aspect	NOUN
ftr-501	42	49	of	of	ADP
ftr-501	42	50	our	our	PRON
ftr-501	42	51	tax	tax	NOUN
ftr-501	42	52	system	system	NOUN
ftr-501	42	53	.	.	PUNCT
ftr-501	43	1	see	see	VERB
ftr-501	43	2	,	,	PUNCT
ftr-501	43	3	e.g.	e.g.	ADV
ftr-501	43	4	,	,	PUNCT
ftr-501	43	5	hearings	hearing	NOUN
ftr-501	43	6	on	on	ADP
ftr-501	43	7	s.	s.	PROPN
ftr-501	43	8	579	579	NUM
ftr-501	43	9	and	and	CCONJ
ftr-501	43	10	s.	s.	PROPN
ftr-501	43	11	604	604	NUM
ftr-501	43	12	,	,	PUNCT
ftr-501	43	13	supra	supra	NOUN
ftr-501	43	14	note	note	NOUN
ftr-501	43	15	2	2	NUM
ftr-501	43	16	,	,	PUNCT
ftr-501	43	17	at	at	ADP
ftr-501	43	18	152	152	NUM
ftr-501	43	19	(	(	PUNCT
ftr-501	43	20	testimony	testimony	NOUN
ftr-501	43	21	of	of	ADP
ftr-501	43	22	jack	jack	PROPN
ftr-501	43	23	warren	warren	PROPN
ftr-501	43	24	wade	wade	PROPN
ftr-501	43	25	,	,	PUNCT
ftr-501	43	26	jr	jr	PROPN
ftr-501	43	27	.	.	PROPN
ftr-501	43	28	)	)	PUNCT
ftr-501	43	29	;	;	PUNCT
ftr-501	43	30	taxpayer	taxpayer	NOUN
ftr-501	43	31	rights	right	NOUN
ftr-501	43	32	issues	issue	NOUN
ftr-501	43	33	:	:	PUNCT
ftr-501	43	34	hearings	hearing	NOUN
ftr-501	43	35	on	on	ADP
ftr-501	43	36	s.	s.	PROPN
ftr-501	43	37	2400	2400	NUM
ftr-501	43	38	before	before	ADP
ftr-501	43	39	the	the	DET
ftr-501	43	40	subcommittee	subcommittee	NOUN
ftr-501	43	41	on	on	ADP
ftr-501	43	42	oversight	oversight	NOUN
ftr-501	43	43	of	of	ADP
ftr-501	43	44	the	the	DET
ftr-501	43	45	internal	internal	ADJ
ftr-501	43	46	revenue	revenue	NOUN
ftr-501	43	47	service	service	NOUN
ftr-501	43	48	of	of	ADP
ftr-501	43	49	the	the	DET
ftr-501	43	50	senate	senate	PROPN
ftr-501	43	51	committee	committee	PROPN
ftr-501	43	52	on	on	ADP
ftr-501	43	53	finance	finance	NOUN
ftr-501	43	54	,	,	PUNCT
ftr-501	43	55	98th	98th	ADJ
ftr-501	43	56	cong	cong	NOUN
ftr-501	43	57	.	.	PROPN
ftr-501	43	58	,	,	PUNCT
ftr-501	43	59	2d	2d	PROPN
ftr-501	43	60	sess	sess	NOUN
ftr-501	43	61	.	.	PUNCT
ftr-501	44	1	129	129	NUM
ftr-501	44	2	(	(	PUNCT
ftr-501	44	3	mar	mar	PROPN
ftr-501	44	4	.	.	PROPN
ftr-501	44	5	19	19	NUM
ftr-501	44	6	,	,	PUNCT
ftr-501	44	7	1984	1984	NUM
ftr-501	44	8	)	)	PUNCT
ftr-501	44	9	(	(	PUNCT
ftr-501	44	10	written	write	VERB
ftr-501	44	11	statement	statement	NOUN
ftr-501	44	12	of	of	ADP
ftr-501	44	13	edwin	edwin	PROPN
ftr-501	44	14	i.	i.	PROPN
ftr-501	44	15	davis	davis	PROPN
ftr-501	44	16	,	,	PUNCT
ftr-501	44	17	referring	refer	VERB
ftr-501	44	18	specifically	specifically	ADV
ftr-501	44	19	to	to	ADP
ftr-501	44	20	the	the	DET
ftr-501	44	21	ombudsman	ombudsman	NOUN
ftr-501	44	22	program	program	NOUN
ftr-501	44	23	)	)	PUNCT
ftr-501	44	24	;	;	PUNCT
ftr-501	45	1	proposals	proposal	NOUN
ftr-501	45	2	for	for	ADP
ftr-501	45	3	administrative	administrative	ADJ
ftr-501	45	4	changes	change	NOUN
ftr-501	45	5	in	in	ADP
ftr-501	45	6	internal	internal	ADJ
ftr-501	45	7	revenue	revenue	NOUN
ftr-501	45	8	service	service	NOUN
ftr-501	45	9	procedures	procedure	NOUN
ftr-501	45	10	:	:	PUNCT
ftr-501	45	11	hearings	hearing	NOUN
ftr-501	45	12	before	before	ADP
ftr-501	45	13	the	the	DET
ftr-501	45	14	subcommittee	subcommittee	NOUN
ftr-501	45	15	on	on	ADP
ftr-501	45	16	oversight	oversight	NOUN
ftr-501	45	17	to	to	ADP
ftr-501	45	18	the	the	DET
ftr-501	45	19	house	house	PROPN
ftr-501	45	20	committee	committee	PROPN
ftr-501	45	21	on	on	ADP
ftr-501	45	22	ways	way	NOUN
ftr-501	45	23	and	and	CCONJ
ftr-501	45	24	means	mean	NOUN
ftr-501	45	25	,	,	PUNCT
ftr-501	45	26	94th	94th	ADJ
ftr-501	45	27	cong	cong	NOUN
ftr-501	45	28	.	.	PUNCT
ftr-501	45	29	,	,	PUNCT
ftr-501	45	30	1st	1st	ADJ
ftr-501	45	31	sess	sess	NOUN
ftr-501	45	32	.	.	PUNCT
ftr-501	46	1	2	2	NUM
ftr-501	46	2	,	,	PUNCT
ftr-501	46	3	6	6	NUM
ftr-501	46	4	-	-	SYM
ftr-501	46	5	7	7	NUM
ftr-501	46	6	(	(	PUNCT
ftr-501	46	7	1975	1975	NUM
ftr-501	46	8	)	)	PUNCT
ftr-501	47	1	[	[	X
ftr-501	47	2	hereinafter	hereinafter	NOUN
ftr-501	47	3	proposals	proposal	NOUN
ftr-501	47	4	]	]	PUNCT
ftr-501	47	5	(	(	PUNCT
ftr-501	47	6	testimony	testimony	NOUN
ftr-501	47	7	of	of	ADP
ftr-501	47	8	hon	hon	PROPN
ftr-501	47	9	.	.	PUNCT
ftr-501	47	10	jerry	jerry	PROPN
ftr-501	47	11	litton	litton	PROPN
ftr-501	47	12	;	;	PUNCT
ftr-501	47	13	testimony	testimony	NOUN
ftr-501	47	14	of	of	ADP
ftr-501	47	15	senator	senator	PROPN
ftr-501	47	16	lowell	lowell	PROPN
ftr-501	47	17	p.	p.	PROPN
ftr-501	47	18	weicker	weicker	PROPN
ftr-501	47	19	)	)	PUNCT
ftr-501	47	20	.	.	PUNCT
ftr-501	48	1	see	see	VERB
ftr-501	48	2	also	also	ADV
ftr-501	48	3	i	i	PROPN
ftr-501	48	4	d.	d.	PROPN
ftr-501	48	5	at	at	ADP
ftr-501	48	6	7	7	NUM
ftr-501	48	7	(	(	PUNCT
ftr-501	48	8	testimony	testimony	NOUN
ftr-501	48	9	of	of	ADP
ftr-501	48	10	senator	senator	PROPN
ftr-501	48	11	lowell	lowell	PROPN
ftr-501	48	12	p.	p.	PROPN
ftr-501	48	13	weicker	weicker	PROPN
ftr-501	48	14	)	)	PUNCT
ftr-501	48	15	.	.	PUNCT
ftr-501	49	1	5	5	X
ftr-501	49	2	.	.	X
ftr-501	49	3	see	see	VERB
ftr-501	49	4	infra	infra	NOUN
ftr-501	49	5	note	note	VERB
ftr-501	49	6	7	7	NUM
ftr-501	49	7	.	.	NOUN
ftr-501	49	8	1993	1993	NUM
ftr-501	49	9	]	]	PUNCT
ftr-501	50	1	florida	florida	PROPN
ftr-501	50	2	tax	tax	PROPN
ftr-501	50	3	review	review	NOUN
ftr-501	50	4	the	the	DET
ftr-501	50	5	service	service	NOUN
ftr-501	50	6	to	to	ADP
ftr-501	50	7	further	further	ADJ
ftr-501	50	8	political	political	ADJ
ftr-501	50	9	ends	end	NOUN
ftr-501	50	10	,	,	PUNCT
ftr-501	50	11	about	about	ADP
ftr-501	50	12	the	the	DET
ftr-501	50	13	potential	potential	NOUN
ftr-501	50	14	for	for	ADP
ftr-501	50	15	abuse	abuse	NOUN
ftr-501	50	16	of	of	ADP
ftr-501	50	17	privacy	privacy	NOUN
ftr-501	50	18	,	,	PUNCT
ftr-501	50	19	and	and	CCONJ
ftr-501	50	20	even	even	ADV
ftr-501	50	21	about	about	ADP
ftr-501	50	22	the	the	DET
ftr-501	50	23	continued	continue	VERB
ftr-501	50	24	existence	existence	NOUN
ftr-501	50	25	of	of	ADP
ftr-501	50	26	the	the	DET
ftr-501	50	27	"	"	PUNCT
ftr-501	50	28	voluntary	voluntary	ADJ
ftr-501	50	29	assessment	assessment	NOUN
ftr-501	50	30	"	"	PUNCT
ftr-501	50	31	system	system	NOUN
ftr-501	50	32	that	that	PRON
ftr-501	50	33	is	be	AUX
ftr-501	50	34	considered	consider	VERB
ftr-501	50	35	critical	critical	ADJ
ftr-501	50	36	to	to	ADP
ftr-501	50	37	the	the	DET
ftr-501	50	38	efficient	efficient	ADJ
ftr-501	50	39	administration	administration	NOUN
ftr-501	50	40	of	of	ADP
ftr-501	50	41	the	the	DET
ftr-501	50	42	tax	tax	NOUN
ftr-501	50	43	law	law	NOUN
ftr-501	50	44	in	in	ADP
ftr-501	50	45	this	this	DET
ftr-501	50	46	country.6	country.6	PROPN
ftr-501	50	47	these	these	DET
ftr-501	50	48	concerns	concern	NOUN
ftr-501	50	49	led	lead	VERB
ftr-501	50	50	congress	congress	PROPN
ftr-501	50	51	to	to	PART
ftr-501	50	52	enact	enact	VERB
ftr-501	50	53	section	section	NOUN
ftr-501	50	54	6103	6103	NUM
ftr-501	50	55	in	in	ADP
ftr-501	50	56	1976.7	1976.7	NUM
ftr-501	50	57	although	although	SCONJ
ftr-501	50	58	various	various	ADJ
ftr-501	50	59	subsections	subsection	NOUN
ftr-501	50	60	of	of	ADP
ftr-501	50	61	section	section	NOUN
ftr-501	50	62	6103	6103	NUM
ftr-501	50	63	have	have	AUX
ftr-501	50	64	been	be	AUX
ftr-501	50	65	amended	amend	VERB
ftr-501	50	66	since	since	SCONJ
ftr-501	50	67	its	its	PRON
ftr-501	50	68	enactment	enactment	NOUN
ftr-501	50	69	,	,	PUNCT
ftr-501	50	70	the	the	DET
ftr-501	50	71	basic	basic	ADJ
ftr-501	50	72	scheme	scheme	NOUN
ftr-501	50	73	remains	remain	VERB
ftr-501	50	74	the	the	DET
ftr-501	50	75	same	same	ADJ
ftr-501	50	76	:	:	PUNCT
ftr-501	50	77	subsection	subsection	NOUN
ftr-501	50	78	"	"	PUNCT
ftr-501	50	79	a	a	PRON
ftr-501	50	80	"	"	PUNCT
ftr-501	50	81	of	of	ADP
ftr-501	50	82	section	section	NOUN
ftr-501	50	83	6103	6103	NUM
ftr-501	50	84	prohibits	prohibit	VERB
ftr-501	50	85	all	all	DET
ftr-501	50	86	disclosures	disclosure	NOUN
ftr-501	50	87	of	of	ADP
ftr-501	50	88	"	"	PUNCT
ftr-501	50	89	return	return	VERB
ftr-501	50	90	information	information	NOUN
ftr-501	50	91	"	"	PUNCT
ftr-501	50	92	except	except	SCONJ
ftr-501	50	93	those	those	PRON
ftr-501	50	94	"	"	PUNCT
ftr-501	50	95	authorized	authorize	VERB
ftr-501	50	96	by	by	ADP
ftr-501	50	97	this	this	DET
ftr-501	50	98	title	title	NOUN
ftr-501	50	99	,	,	PUNCT
ftr-501	50	100	"	"	PUNCT
ftr-501	50	101	subsection	subsection	NOUN
ftr-501	50	102	"	"	PUNCT
ftr-501	50	103	b	b	NOUN
ftr-501	50	104	"	"	PUNCT
ftr-501	50	105	provides	provide	VERB
ftr-501	50	106	relevant	relevant	ADJ
ftr-501	50	107	definitions	definition	NOUN
ftr-501	50	108	,	,	PUNCT
ftr-501	50	109	and	and	CCONJ
ftr-501	50	110	the	the	DET
ftr-501	50	111	remaining	remain	VERB
ftr-501	50	112	subsections	subsection	NOUN
ftr-501	50	113	of	of	ADP
ftr-501	50	114	section	section	NOUN
ftr-501	50	115	6103	6103	NUM
ftr-501	50	116	provide	provide	VERB
ftr-501	50	117	numerous	numerous	ADJ
ftr-501	50	118	specific	specific	ADJ
ftr-501	50	119	exceptions	exception	NOUN
ftr-501	50	120	to	to	ADP
ftr-501	50	121	the	the	DET
ftr-501	50	122	general	general	ADJ
ftr-501	50	123	prohibition	prohibition	NOUN
ftr-501	50	124	of	of	ADP
ftr-501	50	125	subsection	subsection	NOUN
ftr-501	50	126	"	"	PUNCT
ftr-501	50	127	a.	a.	NOUN
ftr-501	50	128	"	"	PUNCT
ftr-501	50	129	'	'	PUNCT
ftr-501	50	130	at	at	ADP
ftr-501	50	131	the	the	DET
ftr-501	50	132	same	same	ADJ
ftr-501	50	133	time	time	NOUN
ftr-501	50	134	that	that	PRON
ftr-501	50	135	it	it	PRON
ftr-501	50	136	enacted	enact	VERB
ftr-501	50	137	section	section	NOUN
ftr-501	50	138	6103	6103	NUM
ftr-501	50	139	,	,	PUNCT
ftr-501	50	140	congress	congress	PROPN
ftr-501	50	141	enacted	enact	VERB
ftr-501	50	142	two	two	NUM
ftr-501	50	143	provisions	provision	NOUN
ftr-501	50	144	as	as	ADP
ftr-501	50	145	the	the	DET
ftr-501	50	146	enforcement	enforcement	NOUN
ftr-501	50	147	mechanisms	mechanism	NOUN
ftr-501	50	148	of	of	ADP
ftr-501	50	149	that	that	DET
ftr-501	50	150	section	section	NOUN
ftr-501	50	151	,	,	PUNCT
ftr-501	50	152	one	one	NUM
ftr-501	50	153	criminal	criminal	NOUN
ftr-501	50	154	and	and	CCONJ
ftr-501	50	155	one	one	NUM
ftr-501	50	156	civil	civil	ADJ
ftr-501	50	157	.	.	PUNCT
ftr-501	51	1	the	the	DET
ftr-501	51	2	criminal	criminal	ADJ
ftr-501	51	3	arm	arm	NOUN
ftr-501	51	4	,	,	PUNCT
ftr-501	51	5	now	now	ADV
ftr-501	51	6	codified	codify	VERB
ftr-501	51	7	at	at	ADP
ftr-501	51	8	section	section	NOUN
ftr-501	51	9	7213(a	7213(a	NUM
ftr-501	51	10	)	)	PUNCT
ftr-501	51	11	,	,	PUNCT
ftr-501	51	12	provides	provide	VERB
ftr-501	51	13	that	that	SCONJ
ftr-501	51	14	6	6	NUM
ftr-501	51	15	.	.	X
ftr-501	51	16	rep	rep	PROPN
ftr-501	51	17	.	.	PROPN
ftr-501	51	18	jerry	jerry	PROPN
ftr-501	51	19	litton	litton	PROPN
ftr-501	51	20	,	,	PUNCT
ftr-501	51	21	one	one	NUM
ftr-501	51	22	of	of	ADP
ftr-501	51	23	the	the	DET
ftr-501	51	24	sponsors	sponsor	NOUN
ftr-501	51	25	of	of	ADP
ftr-501	51	26	legislation	legislation	NOUN
ftr-501	51	27	proposed	propose	VERB
ftr-501	51	28	to	to	PART
ftr-501	51	29	address	address	VERB
ftr-501	51	30	this	this	DET
ftr-501	51	31	misuse	misuse	NOUN
ftr-501	51	32	of	of	ADP
ftr-501	51	33	information	information	NOUN
ftr-501	51	34	,	,	PUNCT
ftr-501	51	35	made	make	VERB
ftr-501	51	36	this	this	DET
ftr-501	51	37	point	point	NOUN
ftr-501	51	38	in	in	ADP
ftr-501	51	39	his	his	PRON
ftr-501	51	40	statement	statement	NOUN
ftr-501	51	41	to	to	ADP
ftr-501	51	42	the	the	DET
ftr-501	51	43	house	house	PROPN
ftr-501	51	44	subcommittee	subcommittee	NOUN
ftr-501	51	45	on	on	ADP
ftr-501	51	46	oversight	oversight	NOUN
ftr-501	51	47	during	during	ADP
ftr-501	51	48	its	its	PRON
ftr-501	51	49	hearings	hearing	NOUN
ftr-501	51	50	on	on	ADP
ftr-501	51	51	the	the	DET
ftr-501	51	52	proposed	propose	VERB
ftr-501	51	53	legislation	legislation	NOUN
ftr-501	51	54	.	.	PUNCT
ftr-501	52	1	regarding	regard	VERB
ftr-501	52	2	the	the	DET
ftr-501	52	3	issue	issue	NOUN
ftr-501	52	4	of	of	ADP
ftr-501	52	5	potential	potential	ADJ
ftr-501	52	6	abuse	abuse	NOUN
ftr-501	52	7	of	of	ADP
ftr-501	52	8	privacy	privacy	NOUN
ftr-501	52	9	by	by	ADP
ftr-501	52	10	disclosure	disclosure	NOUN
ftr-501	52	11	of	of	ADP
ftr-501	52	12	internal	internal	ADJ
ftr-501	52	13	revenue	revenue	NOUN
ftr-501	52	14	service	service	NOUN
ftr-501	52	15	information	information	NOUN
ftr-501	52	16	,	,	PUNCT
ftr-501	52	17	he	he	PRON
ftr-501	52	18	said	say	VERB
ftr-501	52	19	:	:	PUNCT
ftr-501	52	20	the	the	DET
ftr-501	52	21	important	important	ADJ
ftr-501	52	22	point	point	NOUN
ftr-501	52	23	that	that	PRON
ftr-501	52	24	we	we	PRON
ftr-501	52	25	have	have	VERB
ftr-501	52	26	to	to	PART
ftr-501	52	27	establish	establish	VERB
ftr-501	52	28	first	first	ADV
ftr-501	52	29	is	be	AUX
ftr-501	52	30	that	that	SCONJ
ftr-501	52	31	the	the	DET
ftr-501	52	32	irs	irs	PROPN
ftr-501	52	33	is	be	AUX
ftr-501	52	34	there	there	ADV
ftr-501	52	35	for	for	ADP
ftr-501	52	36	one	one	NUM
ftr-501	52	37	purpose	purpose	NOUN
ftr-501	52	38	:	:	PUNCT
ftr-501	52	39	to	to	PART
ftr-501	52	40	collect	collect	VERB
ftr-501	52	41	taxes	taxis	NOUN
ftr-501	52	42	to	to	PART
ftr-501	52	43	run	run	VERB
ftr-501	52	44	the	the	DET
ftr-501	52	45	country	country	NOUN
ftr-501	52	46	,	,	PUNCT
ftr-501	52	47	not	not	PART
ftr-501	52	48	to	to	PART
ftr-501	52	49	collect	collect	VERB
ftr-501	52	50	information	information	NOUN
ftr-501	52	51	on	on	ADP
ftr-501	52	52	the	the	DET
ftr-501	52	53	lives	life	NOUN
ftr-501	52	54	of	of	ADP
ftr-501	52	55	private	private	ADJ
ftr-501	52	56	citizens	citizen	NOUN
ftr-501	52	57	like	like	ADP
ftr-501	52	58	some	some	DET
ftr-501	52	59	gestapo	gestapo	NOUN
ftr-501	52	60	agency	agency	NOUN
ftr-501	52	61	to	to	PART
ftr-501	52	62	turn	turn	VERB
ftr-501	52	63	over	over	ADP
ftr-501	52	64	to	to	ADP
ftr-501	52	65	whoever	whoever	PRON
ftr-501	52	66	may	may	AUX
ftr-501	52	67	be	be	AUX
ftr-501	52	68	in	in	ADP
ftr-501	52	69	power	power	NOUN
ftr-501	52	70	in	in	ADP
ftr-501	52	71	the	the	DET
ftr-501	52	72	government	government	NOUN
ftr-501	52	73	.	.	PUNCT
ftr-501	53	1	this	this	PRON
ftr-501	53	2	,	,	PUNCT
ftr-501	53	3	in	in	ADP
ftr-501	53	4	my	my	PRON
ftr-501	53	5	opinion	opinion	NOUN
ftr-501	53	6	is	be	AUX
ftr-501	53	7	the	the	DET
ftr-501	53	8	sole	sole	ADJ
ftr-501	53	9	purpose	purpose	NOUN
ftr-501	53	10	of	of	ADP
ftr-501	53	11	the	the	DET
ftr-501	53	12	irs	irs	PROPN
ftr-501	53	13	and	and	CCONJ
ftr-501	53	14	the	the	DET
ftr-501	53	15	objective	objective	NOUN
ftr-501	53	16	of	of	ADP
ftr-501	53	17	our	our	PRON
ftr-501	53	18	bill	bill	NOUN
ftr-501	53	19	.	.	PUNCT
ftr-501	53	20	...	...	PUNCT
ftr-501	54	1	the	the	DET
ftr-501	54	2	documented	document	VERB
ftr-501	54	3	use	use	NOUN
ftr-501	54	4	of	of	ADP
ftr-501	54	5	the	the	DET
ftr-501	54	6	internal	internal	ADJ
ftr-501	54	7	revenue	revenue	NOUN
ftr-501	54	8	service	service	NOUN
ftr-501	54	9	as	as	ADP
ftr-501	54	10	an	an	DET
ftr-501	54	11	intelligence	intelligence	NOUN
ftr-501	54	12	body	body	NOUN
ftr-501	54	13	to	to	PART
ftr-501	54	14	derive	derive	VERB
ftr-501	54	15	information	information	NOUN
ftr-501	54	16	harmful	harmful	ADJ
ftr-501	54	17	to	to	ADP
ftr-501	54	18	enemies	enemy	NOUN
ftr-501	54	19	of	of	ADP
ftr-501	54	20	the	the	DET
ftr-501	54	21	nixon	nixon	PROPN
ftr-501	54	22	administration	administration	NOUN
ftr-501	54	23	and	and	CCONJ
ftr-501	54	24	helpful	helpful	ADJ
ftr-501	54	25	to	to	ADP
ftr-501	54	26	its	its	PRON
ftr-501	54	27	friends	friend	NOUN
ftr-501	54	28	,	,	PUNCT
ftr-501	54	29	flaunts	flaunt	NOUN
ftr-501	54	30	the	the	DET
ftr-501	54	31	fundamental	fundamental	ADJ
ftr-501	54	32	principles	principle	NOUN
ftr-501	54	33	on	on	ADP
ftr-501	54	34	which	which	PRON
ftr-501	54	35	our	our	PRON
ftr-501	54	36	government	government	NOUN
ftr-501	54	37	was	be	AUX
ftr-501	54	38	founded	found	VERB
ftr-501	54	39	.	.	PUNCT
ftr-501	55	1	the	the	DET
ftr-501	55	2	method	method	NOUN
ftr-501	55	3	in	in	ADP
ftr-501	55	4	which	which	PRON
ftr-501	55	5	taxpayers	taxpayer	NOUN
ftr-501	55	6	voluntarily	voluntarily	ADV
ftr-501	55	7	comply	comply	VERB
ftr-501	55	8	with	with	ADP
ftr-501	55	9	our	our	PRON
ftr-501	55	10	tax	tax	NOUN
ftr-501	55	11	laws	law	NOUN
ftr-501	55	12	and	and	CCONJ
ftr-501	55	13	,	,	PUNCT
ftr-501	55	14	in	in	ADP
ftr-501	55	15	most	most	ADJ
ftr-501	55	16	cases	case	NOUN
ftr-501	55	17	,	,	PUNCT
ftr-501	55	18	fully	fully	ADV
ftr-501	55	19	report	report	VERB
ftr-501	55	20	their	their	PRON
ftr-501	55	21	earnings	earning	NOUN
ftr-501	55	22	is	be	AUX
ftr-501	55	23	the	the	DET
ftr-501	55	24	envy	envy	NOUN
ftr-501	55	25	of	of	ADP
ftr-501	55	26	most	most	ADJ
ftr-501	55	27	other	other	ADJ
ftr-501	55	28	nations	nation	NOUN
ftr-501	55	29	where	where	SCONJ
ftr-501	55	30	dishonesty	dishonesty	NOUN
ftr-501	55	31	is	be	AUX
ftr-501	55	32	often	often	ADV
ftr-501	55	33	the	the	DET
ftr-501	55	34	rule	rule	NOUN
ftr-501	55	35	rather	rather	ADV
ftr-501	55	36	than	than	ADP
ftr-501	55	37	the	the	DET
ftr-501	55	38	exception	exception	NOUN
ftr-501	55	39	.	.	PUNCT
ftr-501	56	1	if	if	SCONJ
ftr-501	56	2	taxpayers	taxpayer	NOUN
ftr-501	56	3	become	become	VERB
ftr-501	56	4	convinced	convinced	ADJ
ftr-501	56	5	that	that	SCONJ
ftr-501	56	6	the	the	DET
ftr-501	56	7	confidential	confidential	ADJ
ftr-501	56	8	data	datum	NOUN
ftr-501	56	9	they	they	PRON
ftr-501	56	10	each	each	DET
ftr-501	56	11	submit	submit	VERB
ftr-501	56	12	is	be	AUX
ftr-501	56	13	being	be	AUX
ftr-501	56	14	used	use	VERB
ftr-501	56	15	for	for	ADP
ftr-501	56	16	political	political	ADJ
ftr-501	56	17	purposes	purpose	NOUN
ftr-501	56	18	,	,	PUNCT
ftr-501	56	19	how	how	SCONJ
ftr-501	56	20	long	long	ADV
ftr-501	56	21	will	will	AUX
ftr-501	56	22	it	it	PRON
ftr-501	56	23	be	be	AUX
ftr-501	56	24	before	before	SCONJ
ftr-501	56	25	taxpayer	taxpayer	NOUN
ftr-501	56	26	compliance	compliance	NOUN
ftr-501	56	27	and	and	CCONJ
ftr-501	56	28	trust	trust	NOUN
ftr-501	56	29	in	in	ADP
ftr-501	56	30	our	our	PRON
ftr-501	56	31	system	system	NOUN
ftr-501	56	32	of	of	ADP
ftr-501	56	33	taxation	taxation	NOUN
ftr-501	56	34	is	be	AUX
ftr-501	56	35	forever	forever	ADV
ftr-501	56	36	lost	lose	VERB
ftr-501	56	37	?	?	PUNCT
ftr-501	57	1	see	see	VERB
ftr-501	57	2	proposals	proposal	NOUN
ftr-501	57	3	,	,	PUNCT
ftr-501	57	4	supra	supra	PROPN
ftr-501	57	5	note	note	NOUN
ftr-501	57	6	4	4	NUM
ftr-501	57	7	,	,	PUNCT
ftr-501	57	8	at	at	ADP
ftr-501	57	9	3	3	NUM
ftr-501	57	10	,	,	PUNCT
ftr-501	57	11	6	6	NUM
ftr-501	57	12	-	-	SYM
ftr-501	57	13	7	7	NUM
ftr-501	57	14	(	(	PUNCT
ftr-501	57	15	testimony	testimony	NOUN
ftr-501	57	16	of	of	ADP
ftr-501	57	17	hon	hon	PROPN
ftr-501	57	18	.	.	PUNCT
ftr-501	58	1	jerry	jerry	PROPN
ftr-501	58	2	litton	litton	PROPN
ftr-501	58	3	)	)	PUNCT
ftr-501	58	4	.	.	PUNCT
ftr-501	59	1	see	see	VERB
ftr-501	59	2	also	also	ADV
ftr-501	59	3	i	i	PROPN
ftr-501	59	4	d.	d.	PROPN
ftr-501	59	5	at	at	ADP
ftr-501	59	6	7	7	NUM
ftr-501	59	7	(	(	PUNCT
ftr-501	59	8	testimony	testimony	NOUN
ftr-501	59	9	of	of	ADP
ftr-501	59	10	senator	senator	PROPN
ftr-501	59	11	lowell	lowell	PROPN
ftr-501	59	12	p.	p.	PROPN
ftr-501	59	13	weicker	weicker	PROPN
ftr-501	59	14	)	)	PUNCT
ftr-501	59	15	.	.	PUNCT
ftr-501	60	1	regarding	regard	VERB
ftr-501	60	2	the	the	DET
ftr-501	60	3	concern	concern	NOUN
ftr-501	60	4	that	that	SCONJ
ftr-501	60	5	misuse	misuse	NOUN
ftr-501	60	6	of	of	ADP
ftr-501	60	7	internal	internal	ADJ
ftr-501	60	8	revenue	revenue	NOUN
ftr-501	60	9	service	service	NOUN
ftr-501	60	10	information	information	NOUN
ftr-501	60	11	would	would	AUX
ftr-501	60	12	impair	impair	VERB
ftr-501	60	13	the	the	DET
ftr-501	60	14	voluntary	voluntary	ADJ
ftr-501	60	15	assessment	assessment	NOUN
ftr-501	60	16	system	system	NOUN
ftr-501	60	17	,	,	PUNCT
ftr-501	60	18	see	see	VERB
ftr-501	60	19	joint	joint	ADJ
ftr-501	60	20	committee	committee	NOUN
ftr-501	60	21	explanation	explanation	NOUN
ftr-501	60	22	at	at	ADP
ftr-501	60	23	314	314	NUM
ftr-501	60	24	,	,	PUNCT
ftr-501	60	25	1976	1976	NUM
ftr-501	60	26	-	-	SYM
ftr-501	60	27	3	3	NUM
ftr-501	60	28	c.b	c.b	PROPN
ftr-501	60	29	.	.	PUNCT
ftr-501	61	1	(	(	PUNCT
ftr-501	61	2	vol	vol	NOUN
ftr-501	61	3	.	.	NOUN
ftr-501	61	4	2	2	NUM
ftr-501	61	5	)	)	PUNCT
ftr-501	61	6	326	326	NUM
ftr-501	61	7	.	.	NOUN
ftr-501	62	1	7	7	X
ftr-501	62	2	.	.	PUNCT
ftr-501	62	3	tax	tax	NOUN
ftr-501	62	4	reform	reform	PROPN
ftr-501	62	5	act	act	NOUN
ftr-501	62	6	of	of	ADP
ftr-501	62	7	1976	1976	NUM
ftr-501	62	8	,	,	PUNCT
ftr-501	62	9	pub	pub	NOUN
ftr-501	62	10	.	.	PUNCT
ftr-501	63	1	l.	l.	PROPN
ftr-501	63	2	94	94	NUM
ftr-501	63	3	-	-	SYM
ftr-501	63	4	455	455	NUM
ftr-501	63	5	,	,	PUNCT
ftr-501	63	6	§	§	PROPN
ftr-501	63	7	1202(a	1202(a	NOUN
ftr-501	63	8	)	)	PUNCT
ftr-501	63	9	,	,	PUNCT
ftr-501	63	10	90	90	NUM
ftr-501	63	11	stat	stat	NOUN
ftr-501	63	12	.	.	PUNCT
ftr-501	64	1	1667	1667	NUM
ftr-501	64	2	.	.	PUNCT
ftr-501	65	1	this	this	DET
ftr-501	65	2	legislation	legislation	NOUN
ftr-501	65	3	might	might	AUX
ftr-501	65	4	also	also	ADV
ftr-501	65	5	be	be	AUX
ftr-501	65	6	viewed	view	VERB
ftr-501	65	7	,	,	PUNCT
ftr-501	65	8	as	as	SCONJ
ftr-501	65	9	many	many	ADJ
ftr-501	65	10	viewed	view	VERB
ftr-501	65	11	the	the	DET
ftr-501	65	12	watergate	watergate	NOUN
ftr-501	65	13	scandal	scandal	NOUN
ftr-501	65	14	itself	itself	PRON
ftr-501	65	15	,	,	PUNCT
ftr-501	65	16	as	as	ADP
ftr-501	65	17	another	another	DET
ftr-501	65	18	episode	episode	NOUN
ftr-501	65	19	in	in	ADP
ftr-501	65	20	the	the	DET
ftr-501	65	21	continuing	continue	VERB
ftr-501	65	22	power	power	NOUN
ftr-501	65	23	struggle	struggle	NOUN
ftr-501	65	24	between	between	ADP
ftr-501	65	25	the	the	DET
ftr-501	65	26	legislative	legislative	ADJ
ftr-501	65	27	and	and	CCONJ
ftr-501	65	28	executive	executive	ADJ
ftr-501	65	29	branches	branch	NOUN
ftr-501	65	30	of	of	ADP
ftr-501	65	31	the	the	DET
ftr-501	65	32	federal	federal	ADJ
ftr-501	65	33	government	government	NOUN
ftr-501	65	34	.	.	PUNCT
ftr-501	66	1	there	there	PRON
ftr-501	66	2	was	be	VERB
ftr-501	66	3	no	no	DET
ftr-501	66	4	overt	overt	ADJ
ftr-501	66	5	reference	reference	NOUN
ftr-501	66	6	to	to	ADP
ftr-501	66	7	such	such	DET
ftr-501	66	8	a	a	DET
ftr-501	66	9	motive	motive	NOUN
ftr-501	66	10	in	in	ADP
ftr-501	66	11	the	the	DET
ftr-501	66	12	legislative	legislative	ADJ
ftr-501	66	13	history	history	NOUN
ftr-501	66	14	.	.	PUNCT
ftr-501	67	1	8	8	X
ftr-501	67	2	.	.	X
ftr-501	68	1	for	for	ADP
ftr-501	68	2	purposes	purpose	NOUN
ftr-501	68	3	of	of	ADP
ftr-501	68	4	this	this	DET
ftr-501	68	5	article	article	NOUN
ftr-501	68	6	,	,	PUNCT
ftr-501	68	7	one	one	NUM
ftr-501	68	8	of	of	ADP
ftr-501	68	9	the	the	DET
ftr-501	68	10	most	most	ADV
ftr-501	68	11	important	important	ADJ
ftr-501	68	12	exceptions	exception	NOUN
ftr-501	68	13	is	be	AUX
ftr-501	68	14	§	§	PROPN
ftr-501	68	15	6103(k)(6	6103(k)(6	NOUN
ftr-501	68	16	)	)	PUNCT
ftr-501	68	17	,	,	PUNCT
ftr-501	68	18	which	which	PRON
ftr-501	68	19	authorizes	authorize	VERB
ftr-501	68	20	disclosures	disclosure	NOUN
ftr-501	68	21	in	in	ADP
ftr-501	68	22	the	the	DET
ftr-501	68	23	course	course	NOUN
ftr-501	68	24	of	of	ADP
ftr-501	68	25	tax	tax	NOUN
ftr-501	68	26	administration	administration	NOUN
ftr-501	68	27	,	,	PUNCT
ftr-501	68	28	including	include	VERB
ftr-501	68	29	assessment	assessment	NOUN
ftr-501	68	30	and	and	CCONJ
ftr-501	68	31	collection	collection	NOUN
ftr-501	68	32	activity	activity	NOUN
ftr-501	68	33	.	.	PUNCT
ftr-501	69	1	see	see	VERB
ftr-501	69	2	infra	infra	NOUN
ftr-501	69	3	note	note	VERB
ftr-501	69	4	61	61	NUM
ftr-501	69	5	and	and	CCONJ
ftr-501	69	6	accompanying	accompany	VERB
ftr-501	69	7	text	text	NOUN
ftr-501	69	8	.	.	PUNCT
ftr-501	70	1	[	[	X
ftr-501	70	2	vol	vol	NOUN
ftr-501	70	3	1:10	1:10	NUM
ftr-501	70	4	irc	irc	PROPN
ftr-501	70	5	§	§	PROPN
ftr-501	70	6	§	§	PROPN
ftr-501	70	7	7431	7431	NUM
ftr-501	70	8	and	and	CCONJ
ftr-501	70	9	7433	7433	NUM
ftr-501	70	10	the	the	DET
ftr-501	70	11	unauthorized	unauthorized	ADJ
ftr-501	70	12	disclosure	disclosure	NOUN
ftr-501	70	13	of	of	ADP
ftr-501	70	14	return	return	NOUN
ftr-501	70	15	information	information	NOUN
ftr-501	70	16	in	in	ADP
ftr-501	70	17	violation	violation	NOUN
ftr-501	70	18	of	of	ADP
ftr-501	70	19	section	section	NOUN
ftr-501	70	20	6103(a	6103(a	NUM
ftr-501	70	21	)	)	PUNCT
ftr-501	70	22	is	be	AUX
ftr-501	70	23	a	a	DET
ftr-501	70	24	felony	felony	NOUN
ftr-501	70	25	,	,	PUNCT
ftr-501	70	26	punishable	punishable	ADJ
ftr-501	70	27	by	by	ADP
ftr-501	70	28	a	a	DET
ftr-501	70	29	fine	fine	NOUN
ftr-501	70	30	of	of	ADP
ftr-501	70	31	up	up	ADP
ftr-501	70	32	to	to	PART
ftr-501	70	33	$	$	SYM
ftr-501	70	34	5,000	5,000	NUM
ftr-501	70	35	and/or	and/or	CCONJ
ftr-501	70	36	up	up	ADP
ftr-501	70	37	to	to	PART
ftr-501	70	38	five	five	NUM
ftr-501	70	39	years	year	NOUN
ftr-501	70	40	in	in	ADP
ftr-501	70	41	prison.9	prison.9	PROPN
ftr-501	70	42	a.	a.	NOUN
ftr-501	70	43	section	section	NOUN
ftr-501	70	44	7431	7431	NUM
ftr-501	70	45	:	:	PUNCT
ftr-501	70	46	civil	civil	ADJ
ftr-501	70	47	damages	damage	NOUN
ftr-501	70	48	for	for	ADP
ftr-501	70	49	violation	violation	NOUN
ftr-501	70	50	of	of	ADP
ftr-501	70	51	section	section	NOUN
ftr-501	70	52	6103	6103	NUM
ftr-501	70	53	the	the	DET
ftr-501	70	54	first	first	ADJ
ftr-501	70	55	civil	civil	ADJ
ftr-501	70	56	mechanism	mechanism	NOUN
ftr-501	70	57	which	which	PRON
ftr-501	70	58	congress	congress	PROPN
ftr-501	70	59	devised	devise	VERB
ftr-501	70	60	for	for	ADP
ftr-501	70	61	the	the	DET
ftr-501	70	62	enforcement	enforcement	NOUN
ftr-501	70	63	of	of	ADP
ftr-501	70	64	section	section	NOUN
ftr-501	70	65	6103	6103	NUM
ftr-501	70	66	was	be	AUX
ftr-501	70	67	codified	codify	VERB
ftr-501	70	68	in	in	ADP
ftr-501	70	69	1976	1976	NUM
ftr-501	70	70	as	as	ADP
ftr-501	70	71	section	section	NOUN
ftr-501	70	72	7217	7217	NUM
ftr-501	70	73	,	,	PUNCT
ftr-501	70	74	the	the	DET
ftr-501	70	75	predecessor	predecessor	NOUN
ftr-501	70	76	of	of	ADP
ftr-501	70	77	the	the	DET
ftr-501	70	78	present	present	ADJ
ftr-501	70	79	section	section	NOUN
ftr-501	70	80	7431	7431	NUM
ftr-501	70	81	.	.	PUNCT
ftr-501	70	82	'	'	PUNCT
ftr-501	71	1	section	section	NOUN
ftr-501	71	2	7217	7217	NUM
ftr-501	71	3	authorized	authorize	VERB
ftr-501	71	4	an	an	DET
ftr-501	71	5	action	action	NOUN
ftr-501	71	6	for	for	ADP
ftr-501	71	7	damages	damage	NOUN
ftr-501	71	8	against	against	ADP
ftr-501	71	9	any	any	DET
ftr-501	71	10	person	person	NOUN
ftr-501	71	11	who	who	PRON
ftr-501	71	12	"	"	PUNCT
ftr-501	71	13	knowingly	knowingly	ADV
ftr-501	71	14	or	or	CCONJ
ftr-501	71	15	by	by	ADP
ftr-501	71	16	reason	reason	NOUN
ftr-501	71	17	of	of	ADP
ftr-501	71	18	negligence	negligence	NOUN
ftr-501	71	19	"	"	PUNCT
ftr-501	71	20	made	make	VERB
ftr-501	71	21	a	a	DET
ftr-501	71	22	disclosure	disclosure	NOUN
ftr-501	71	23	of	of	ADP
ftr-501	71	24	return	return	NOUN
ftr-501	71	25	information	information	NOUN
ftr-501	71	26	unauthorized	unauthorized	ADJ
ftr-501	71	27	under	under	ADP
ftr-501	71	28	section	section	NOUN
ftr-501	71	29	6103	6103	NUM
ftr-501	71	30	.	.	PUNCT
ftr-501	71	31	"	"	PUNCT
ftr-501	72	1	the	the	DET
ftr-501	72	2	section	section	NOUN
ftr-501	72	3	authorized	authorize	VERB
ftr-501	72	4	both	both	CCONJ
ftr-501	72	5	actual	actual	ADJ
ftr-501	72	6	and	and	CCONJ
ftr-501	72	7	punitive	punitive	ADJ
ftr-501	72	8	damages	damage	NOUN
ftr-501	72	9	,	,	PUNCT
ftr-501	72	10	with	with	ADP
ftr-501	72	11	a	a	DET
ftr-501	72	12	statutory	statutory	ADJ
ftr-501	72	13	minimum	minimum	NOUN
ftr-501	72	14	of	of	ADP
ftr-501	72	15	$	$	SYM
ftr-501	72	16	1,000	1,000	NUM
ftr-501	72	17	,	,	PUNCT
ftr-501	72	18	plus	plus	CCONJ
ftr-501	72	19	costs	cost	NOUN
ftr-501	72	20	.	.	PUNCT
ftr-501	72	21	'	'	PUNCT
ftr-501	73	1	2	2	NUM
ftr-501	73	2	except	except	SCONJ
ftr-501	73	3	for	for	ADP
ftr-501	73	4	a	a	DET
ftr-501	73	5	very	very	ADV
ftr-501	73	6	brief	brief	ADJ
ftr-501	73	7	reference	reference	NOUN
ftr-501	73	8	to	to	ADP
ftr-501	73	9	negligence	negligence	NOUN
ftr-501	73	10	in	in	ADP
ftr-501	73	11	the	the	DET
ftr-501	73	12	general	general	ADJ
ftr-501	73	13	explanation	explanation	NOUN
ftr-501	73	14	of	of	ADP
ftr-501	73	15	the	the	DET
ftr-501	73	16	tax	tax	NOUN
ftr-501	73	17	reform	reform	NOUN
ftr-501	73	18	act	act	NOUN
ftr-501	73	19	of	of	ADP
ftr-501	73	20	1976	1976	NUM
ftr-501	73	21	,	,	PUNCT
ftr-501	73	22	'	'	PUNCT
ftr-501	73	23	3	3	NUM
ftr-501	73	24	the	the	DET
ftr-501	73	25	legislative	legislative	ADJ
ftr-501	73	26	history	history	NOUN
ftr-501	73	27	indicates	indicate	VERB
ftr-501	73	28	that	that	SCONJ
ftr-501	73	29	congress	congress	PROPN
ftr-501	73	30	's	's	PART
ftr-501	73	31	primary	primary	ADJ
ftr-501	73	32	motive	motive	NOUN
ftr-501	73	33	in	in	ADP
ftr-501	73	34	enacting	enact	VERB
ftr-501	73	35	this	this	DET
ftr-501	73	36	legislation	legislation	NOUN
ftr-501	73	37	was	be	AUX
ftr-501	73	38	to	to	PART
ftr-501	73	39	prevent	prevent	VERB
ftr-501	73	40	the	the	DET
ftr-501	73	41	intentional	intentional	ADJ
ftr-501	73	42	use	use	NOUN
ftr-501	73	43	of	of	ADP
ftr-501	73	44	information	information	NOUN
ftr-501	73	45	gathered	gather	VERB
ftr-501	73	46	by	by	ADP
ftr-501	73	47	the	the	DET
ftr-501	73	48	internal	internal	PROPN
ftr-501	73	49	revenue	revenue	NOUN
ftr-501	73	50	service	service	NOUN
ftr-501	73	51	,	,	PUNCT
ftr-501	73	52	pursuant	pursuant	ADJ
ftr-501	73	53	to	to	ADP
ftr-501	73	54	policy	policy	NOUN
ftr-501	73	55	decisions	decision	NOUN
ftr-501	73	56	made	make	VERB
ftr-501	73	57	at	at	ADP
ftr-501	73	58	the	the	DET
ftr-501	73	59	highest	high	ADJ
ftr-501	73	60	levels	level	NOUN
ftr-501	73	61	,	,	PUNCT
ftr-501	73	62	for	for	ADP
ftr-501	73	63	purposes	purpose	NOUN
ftr-501	73	64	other	other	ADJ
ftr-501	73	65	than	than	ADP
ftr-501	73	66	proper	proper	ADJ
ftr-501	73	67	tax	tax	NOUN
ftr-501	73	68	administration	administration	NOUN
ftr-501	73	69	.	.	PUNCT
ftr-501	74	1	the	the	DET
ftr-501	74	2	inclusion	inclusion	NOUN
ftr-501	74	3	of	of	ADP
ftr-501	74	4	negligence	negligence	NOUN
ftr-501	74	5	in	in	ADP
ftr-501	74	6	section	section	NOUN
ftr-501	74	7	7217	7217	NUM
ftr-501	74	8	indicates	indicate	VERB
ftr-501	74	9	that	that	SCONJ
ftr-501	74	10	congress	congress	PROPN
ftr-501	74	11	must	must	AUX
ftr-501	74	12	have	have	AUX
ftr-501	74	13	had	have	VERB
ftr-501	74	14	another	another	DET
ftr-501	74	15	goal	goal	NOUN
ftr-501	74	16	as	as	ADV
ftr-501	74	17	well	well	ADV
ftr-501	74	18	,	,	PUNCT
ftr-501	74	19	since	since	SCONJ
ftr-501	74	20	negligence	negligence	NOUN
ftr-501	74	21	has	have	VERB
ftr-501	74	22	nothing	nothing	PRON
ftr-501	74	23	to	to	PART
ftr-501	74	24	do	do	VERB
ftr-501	74	25	with	with	ADP
ftr-501	74	26	such	such	DET
ftr-501	74	27	an	an	DET
ftr-501	74	28	organized	organized	ADJ
ftr-501	74	29	,	,	PUNCT
ftr-501	74	30	policy	policy	NOUN
ftr-501	74	31	-	-	PUNCT
ftr-501	74	32	directed	direct	VERB
ftr-501	74	33	misuse	misuse	NOUN
ftr-501	74	34	of	of	ADP
ftr-501	74	35	information	information	NOUN
ftr-501	74	36	.	.	PUNCT
ftr-501	75	1	rather	rather	ADV
ftr-501	75	2	,	,	PUNCT
ftr-501	75	3	the	the	DET
ftr-501	75	4	authorization	authorization	NOUN
ftr-501	75	5	for	for	ADP
ftr-501	75	6	a	a	DET
ftr-501	75	7	negligence	negligence	NOUN
ftr-501	75	8	-	-	PUNCT
ftr-501	75	9	based	base	VERB
ftr-501	75	10	claim	claim	NOUN
ftr-501	75	11	was	be	AUX
ftr-501	75	12	intended	intend	VERB
ftr-501	75	13	to	to	PART
ftr-501	75	14	protect	protect	VERB
ftr-501	75	15	taxpayers	taxpayer	NOUN
ftr-501	75	16	'	'	PART
ftr-501	75	17	right	right	NOUN
ftr-501	75	18	to	to	ADP
ftr-501	75	19	privacy	privacy	NOUN
ftr-501	75	20	from	from	ADP
ftr-501	75	21	the	the	DET
ftr-501	75	22	unintentional	unintentional	ADJ
ftr-501	75	23	or	or	CCONJ
ftr-501	75	24	careless	careless	ADJ
ftr-501	75	25	actions	action	NOUN
ftr-501	75	26	of	of	ADP
ftr-501	75	27	an	an	DET
ftr-501	75	28	individual	individual	NOUN
ftr-501	75	29	,	,	PUNCT
ftr-501	75	30	not	not	PART
ftr-501	75	31	made	make	VERB
ftr-501	75	32	in	in	ADP
ftr-501	75	33	furtherance	furtherance	NOUN
ftr-501	75	34	of	of	ADP
ftr-501	75	35	a	a	DET
ftr-501	75	36	carefully	carefully	ADV
ftr-501	75	37	formulated	formulate	VERB
ftr-501	75	38	service	service	NOUN
ftr-501	75	39	policy	policy	NOUN
ftr-501	75	40	.	.	PUNCT
ftr-501	76	1	in	in	ADP
ftr-501	76	2	addition	addition	NOUN
ftr-501	76	3	to	to	ADP
ftr-501	76	4	the	the	DET
ftr-501	76	5	numerous	numerous	ADJ
ftr-501	76	6	specific	specific	ADJ
ftr-501	76	7	exceptions	exception	NOUN
ftr-501	76	8	in	in	ADP
ftr-501	76	9	section	section	NOUN
ftr-501	76	10	6103	6103	NUM
ftr-501	76	11	to	to	ADP
ftr-501	76	12	the	the	DET
ftr-501	76	13	general	general	ADJ
ftr-501	76	14	rule	rule	NOUN
ftr-501	76	15	of	of	ADP
ftr-501	76	16	nondisclosure	nondisclosure	NOUN
ftr-501	76	17	,	,	PUNCT
ftr-501	76	18	section	section	NOUN
ftr-501	76	19	7217(d	7217(d	NUM
ftr-501	76	20	)	)	PUNCT
ftr-501	76	21	provided	provide	VERB
ftr-501	76	22	significant	significant	ADJ
ftr-501	76	23	protection	protection	NOUN
ftr-501	76	24	from	from	ADP
ftr-501	76	25	liability	liability	NOUN
ftr-501	76	26	in	in	ADP
ftr-501	76	27	the	the	DET
ftr-501	76	28	form	form	NOUN
ftr-501	76	29	of	of	ADP
ftr-501	76	30	a	a	DET
ftr-501	76	31	"	"	PUNCT
ftr-501	76	32	good	good	ADJ
ftr-501	76	33	faith	faith	NOUN
ftr-501	76	34	"	"	PUNCT
ftr-501	76	35	defense	defense	NOUN
ftr-501	76	36	,	,	PUNCT
ftr-501	76	37	i.e.	i.e.	X
ftr-501	76	38	,	,	PUNCT
ftr-501	76	39	no	no	DET
ftr-501	76	40	liability	liability	NOUN
ftr-501	76	41	would	would	AUX
ftr-501	76	42	9	9	NUM
ftr-501	76	43	.	.	PUNCT
ftr-501	76	44	section	section	NOUN
ftr-501	76	45	7213(a	7213(a	NUM
ftr-501	76	46	)	)	PUNCT
ftr-501	76	47	significantly	significantly	ADV
ftr-501	76	48	increased	increase	VERB
ftr-501	76	49	the	the	DET
ftr-501	76	50	already	already	ADV
ftr-501	76	51	-	-	PUNCT
ftr-501	76	52	existing	exist	VERB
ftr-501	76	53	criminal	criminal	ADJ
ftr-501	76	54	penalties	penalty	NOUN
ftr-501	76	55	for	for	ADP
ftr-501	76	56	disclosure	disclosure	NOUN
ftr-501	76	57	of	of	ADP
ftr-501	76	58	return	return	NOUN
ftr-501	76	59	information	information	NOUN
ftr-501	76	60	,	,	PUNCT
ftr-501	76	61	making	make	VERB
ftr-501	76	62	the	the	DET
ftr-501	76	63	crime	crime	NOUN
ftr-501	76	64	a	a	DET
ftr-501	76	65	felony	felony	NOUN
ftr-501	76	66	rather	rather	ADV
ftr-501	76	67	than	than	ADP
ftr-501	76	68	a	a	DET
ftr-501	76	69	misdemeanor	misdemeanor	NOUN
ftr-501	76	70	,	,	PUNCT
ftr-501	76	71	increasing	increase	VERB
ftr-501	76	72	the	the	DET
ftr-501	76	73	maximum	maximum	ADJ
ftr-501	76	74	imprisonment	imprisonment	NOUN
ftr-501	76	75	from	from	ADP
ftr-501	76	76	one	one	NUM
ftr-501	76	77	year	year	NOUN
ftr-501	76	78	to	to	ADP
ftr-501	76	79	five	five	NUM
ftr-501	76	80	,	,	PUNCT
ftr-501	76	81	and	and	CCONJ
ftr-501	76	82	increasing	increase	VERB
ftr-501	76	83	the	the	DET
ftr-501	76	84	maximum	maximum	ADJ
ftr-501	76	85	fine	fine	NOUN
ftr-501	76	86	from	from	ADP
ftr-501	76	87	$	$	SYM
ftr-501	76	88	1,000	1,000	NUM
ftr-501	76	89	to	to	PART
ftr-501	76	90	$	$	SYM
ftr-501	76	91	5,000	5,000	NUM
ftr-501	76	92	.	.	PUNCT
ftr-501	77	1	10	10	NUM
ftr-501	77	2	.	.	PUNCT
ftr-501	78	1	the	the	DET
ftr-501	78	2	former	former	ADJ
ftr-501	78	3	§	§	PROPN
ftr-501	78	4	7217	7217	NUM
ftr-501	78	5	was	be	AUX
ftr-501	78	6	enacted	enact	VERB
ftr-501	78	7	by	by	ADP
ftr-501	78	8	pub	pub	NOUN
ftr-501	78	9	.	.	PUNCT
ftr-501	79	1	l.	l.	PROPN
ftr-501	79	2	94	94	NUM
ftr-501	79	3	-	-	SYM
ftr-501	79	4	455	455	NUM
ftr-501	79	5	.	.	PUNCT
ftr-501	80	1	§	§	PROPN
ftr-501	80	2	1202(e	1202(e	NUM
ftr-501	80	3	)	)	PUNCT
ftr-501	80	4	and	and	CCONJ
ftr-501	80	5	repealed	repeal	VERB
ftr-501	80	6	in	in	ADP
ftr-501	80	7	1982	1982	NUM
ftr-501	80	8	by	by	ADP
ftr-501	80	9	pub	pub	NOUN
ftr-501	80	10	.	.	PUNCT
ftr-501	81	1	l.	l.	PROPN
ftr-501	81	2	97	97	NUM
ftr-501	81	3	-	-	SYM
ftr-501	81	4	248	248	NUM
ftr-501	81	5	,	,	PUNCT
ftr-501	81	6	§	§	PROPN
ftr-501	81	7	357(b)(1	357(b)(1	NUM
ftr-501	81	8	)	)	PUNCT
ftr-501	81	9	.	.	PUNCT
ftr-501	82	1	11	11	NUM
ftr-501	82	2	.	.	X
ftr-501	82	3	note	note	VERB
ftr-501	82	4	that	that	SCONJ
ftr-501	82	5	this	this	PRON
ftr-501	82	6	is	be	AUX
ftr-501	82	7	different	different	ADJ
ftr-501	82	8	from	from	ADP
ftr-501	82	9	present	present	ADJ
ftr-501	82	10	law	law	NOUN
ftr-501	82	11	under	under	ADP
ftr-501	82	12	§	§	PROPN
ftr-501	82	13	7431	7431	NUM
ftr-501	82	14	.	.	PUNCT
ftr-501	83	1	which	which	PRON
ftr-501	83	2	authorizes	authorize	VERB
ftr-501	83	3	claims	claim	NOUN
ftr-501	83	4	against	against	ADP
ftr-501	83	5	any	any	DET
ftr-501	83	6	person	person	NOUN
ftr-501	83	7	other	other	ADJ
ftr-501	83	8	than	than	ADP
ftr-501	83	9	a	a	DET
ftr-501	83	10	federal	federal	ADJ
ftr-501	83	11	officer	officer	NOUN
ftr-501	83	12	or	or	CCONJ
ftr-501	83	13	employee	employee	NOUN
ftr-501	83	14	,	,	PUNCT
ftr-501	83	15	in	in	ADP
ftr-501	83	16	which	which	DET
ftr-501	83	17	case	case	NOUN
ftr-501	83	18	the	the	DET
ftr-501	83	19	claim	claim	NOUN
ftr-501	83	20	must	must	AUX
ftr-501	83	21	be	be	AUX
ftr-501	83	22	brought	bring	VERB
ftr-501	83	23	against	against	ADP
ftr-501	83	24	the	the	DET
ftr-501	83	25	government	government	NOUN
ftr-501	83	26	.	.	PUNCT
ftr-501	84	1	12	12	NUM
ftr-501	84	2	.	.	PUNCT
ftr-501	85	1	according	accord	VERB
ftr-501	85	2	to	to	ADP
ftr-501	85	3	the	the	DET
ftr-501	85	4	general	general	ADJ
ftr-501	85	5	explanation	explanation	NOUN
ftr-501	85	6	of	of	ADP
ftr-501	85	7	the	the	DET
ftr-501	85	8	tax	tax	NOUN
ftr-501	85	9	reform	reform	NOUN
ftr-501	85	10	act	act	NOUN
ftr-501	85	11	of	of	ADP
ftr-501	85	12	1976	1976	NUM
ftr-501	85	13	,	,	PUNCT
ftr-501	85	14	"	"	PUNCT
ftr-501	85	15	congress	congress	PROPN
ftr-501	85	16	also	also	ADV
ftr-501	85	17	decided	decide	VERB
ftr-501	85	18	that	that	SCONJ
ftr-501	85	19	,	,	PUNCT
ftr-501	85	20	in	in	ADP
ftr-501	85	21	order	order	NOUN
ftr-501	85	22	to	to	PART
ftr-501	85	23	redress	redress	VERB
ftr-501	85	24	any	any	DET
ftr-501	85	25	injury	injury	NOUN
ftr-501	85	26	sustained	sustain	VERB
ftr-501	85	27	and	and	CCONJ
ftr-501	85	28	to	to	PART
ftr-501	85	29	aid	aid	VERB
ftr-501	85	30	in	in	ADP
ftr-501	85	31	the	the	DET
ftr-501	85	32	enforcement	enforcement	NOUN
ftr-501	85	33	of	of	ADP
ftr-501	85	34	the	the	DET
ftr-501	85	35	confidentiality	confidentiality	NOUN
ftr-501	85	36	rules	rule	NOUN
ftr-501	85	37	,	,	PUNCT
ftr-501	85	38	a	a	DET
ftr-501	85	39	civil	civil	ADJ
ftr-501	85	40	action	action	NOUN
ftr-501	85	41	for	for	ADP
ftr-501	85	42	damages	damage	NOUN
ftr-501	85	43	should	should	AUX
ftr-501	85	44	be	be	AUX
ftr-501	85	45	provided	provide	VERB
ftr-501	85	46	to	to	ADP
ftr-501	85	47	any	any	DET
ftr-501	85	48	person	person	NOUN
ftr-501	85	49	injured	injure	VERB
ftr-501	85	50	by	by	ADP
ftr-501	85	51	a	a	DET
ftr-501	85	52	willful	willful	ADJ
ftr-501	85	53	or	or	CCONJ
ftr-501	85	54	negligent	negligent	ADJ
ftr-501	85	55	disclosure	disclosure	NOUN
ftr-501	85	56	in	in	ADP
ftr-501	85	57	violation	violation	NOUN
ftr-501	85	58	of	of	ADP
ftr-501	85	59	the	the	DET
ftr-501	85	60	act	act	NOUN
ftr-501	85	61	.	.	PUNCT
ftr-501	85	62	"	"	PUNCT
ftr-501	86	1	1976	1976	NUM
ftr-501	86	2	-	-	SYM
ftr-501	86	3	3	3	NUM
ftr-501	86	4	c.b	c.b	PROPN
ftr-501	86	5	.	.	PUNCT
ftr-501	87	1	(	(	PUNCT
ftr-501	87	2	vol	vol	NOUN
ftr-501	87	3	.	.	NOUN
ftr-501	87	4	2	2	NUM
ftr-501	87	5	)	)	PUNCT
ftr-501	87	6	355	355	NUM
ftr-501	87	7	-	-	SYM
ftr-501	87	8	56	56	NUM
ftr-501	87	9	.	.	NOUN
ftr-501	87	10	13	13	NUM
ftr-501	87	11	.	.	PUNCT
ftr-501	88	1	i	i	PRON
ftr-501	88	2	d.	d.	PROPN
ftr-501	88	3	19931	19931	NUM
ftr-501	88	4	florida	florida	PROPN
ftr-501	88	5	tax	tax	NOUN
ftr-501	88	6	review	review	NOUN
ftr-501	88	7	arise	arise	VERB
ftr-501	88	8	because	because	SCONJ
ftr-501	88	9	of	of	ADP
ftr-501	88	10	a	a	DET
ftr-501	88	11	disclosure	disclosure	NOUN
ftr-501	88	12	which	which	PRON
ftr-501	88	13	results	result	VERB
ftr-501	88	14	from	from	ADP
ftr-501	88	15	a	a	DET
ftr-501	88	16	good	good	ADJ
ftr-501	88	17	faith	faith	NOUN
ftr-501	88	18	,	,	PUNCT
ftr-501	88	19	but	but	CCONJ
ftr-501	88	20	erroneous	erroneous	ADJ
ftr-501	88	21	,	,	PUNCT
ftr-501	88	22	interpretation	interpretation	NOUN
ftr-501	88	23	of	of	ADP
ftr-501	88	24	section	section	NOUN
ftr-501	88	25	6103.4	6103.4	NUM
ftr-501	88	26	in	in	ADP
ftr-501	88	27	1982	1982	NUM
ftr-501	88	28	,	,	PUNCT
ftr-501	88	29	congress	congress	PROPN
ftr-501	88	30	reexamined	reexamine	VERB
ftr-501	88	31	the	the	DET
ftr-501	88	32	civil	civil	ADJ
ftr-501	88	33	enforcement	enforcement	NOUN
ftr-501	88	34	mechanism	mechanism	NOUN
ftr-501	88	35	provided	provide	VERB
ftr-501	88	36	by	by	ADP
ftr-501	88	37	section	section	NOUN
ftr-501	88	38	7217	7217	PROPN
ftr-501	88	39	and	and	CCONJ
ftr-501	88	40	,	,	PUNCT
ftr-501	88	41	redesignating	redesignate	VERB
ftr-501	88	42	it	it	PRON
ftr-501	88	43	as	as	ADP
ftr-501	88	44	section	section	NOUN
ftr-501	88	45	7431	7431	NUM
ftr-501	88	46	,	,	PUNCT
ftr-501	88	47	retained	retain	VERB
ftr-501	88	48	all	all	PRON
ftr-501	88	49	but	but	SCONJ
ftr-501	88	50	one	one	NUM
ftr-501	88	51	of	of	ADP
ftr-501	88	52	the	the	DET
ftr-501	88	53	substantive	substantive	ADJ
ftr-501	88	54	provisions	provision	NOUN
ftr-501	88	55	.	.	PUNCT
ftr-501	88	56	'	'	PUNCT
ftr-501	89	1	"	"	PUNCT
ftr-501	89	2	the	the	DET
ftr-501	89	3	one	one	NOUN
ftr-501	89	4	(	(	PUNCT
ftr-501	89	5	very	very	ADV
ftr-501	89	6	significant	significant	ADJ
ftr-501	89	7	)	)	PUNCT
ftr-501	89	8	change	change	NOUN
ftr-501	89	9	made	make	VERB
ftr-501	89	10	was	be	AUX
ftr-501	89	11	to	to	PART
ftr-501	89	12	provide	provide	VERB
ftr-501	89	13	that	that	SCONJ
ftr-501	89	14	,	,	PUNCT
ftr-501	89	15	where	where	SCONJ
ftr-501	89	16	an	an	DET
ftr-501	89	17	employee	employee	NOUN
ftr-501	89	18	of	of	ADP
ftr-501	89	19	the	the	DET
ftr-501	89	20	federal	federal	ADJ
ftr-501	89	21	government	government	NOUN
ftr-501	89	22	makes	make	VERB
ftr-501	89	23	an	an	DET
ftr-501	89	24	unauthorized	unauthorized	ADJ
ftr-501	89	25	disclosure	disclosure	NOUN
ftr-501	89	26	,	,	PUNCT
ftr-501	89	27	the	the	DET
ftr-501	89	28	cause	cause	NOUN
ftr-501	89	29	of	of	ADP
ftr-501	89	30	action	action	NOUN
ftr-501	89	31	lies	lie	VERB
ftr-501	89	32	against	against	ADP
ftr-501	89	33	the	the	DET
ftr-501	89	34	government	government	NOUN
ftr-501	89	35	rather	rather	ADV
ftr-501	89	36	than	than	ADP
ftr-501	89	37	against	against	ADP
ftr-501	89	38	the	the	DET
ftr-501	89	39	individual	individual	NOUN
ftr-501	89	40	.	.	PUNCT
ftr-501	90	1	6	6	NUM
ftr-501	90	2	congress	congress	PROPN
ftr-501	90	3	made	make	VERB
ftr-501	90	4	this	this	DET
ftr-501	90	5	change	change	NOUN
ftr-501	90	6	because	because	SCONJ
ftr-501	90	7	it	it	PRON
ftr-501	90	8	believed	believe	VERB
ftr-501	90	9	that	that	SCONJ
ftr-501	90	10	the	the	DET
ftr-501	90	11	united	united	PROPN
ftr-501	90	12	states	states	PROPN
ftr-501	90	13	could	could	AUX
ftr-501	90	14	be	be	AUX
ftr-501	90	15	expected	expect	VERB
ftr-501	90	16	to	to	PART
ftr-501	90	17	exercise	exercise	VERB
ftr-501	90	18	control	control	NOUN
ftr-501	90	19	over	over	ADP
ftr-501	90	20	its	its	PRON
ftr-501	90	21	own	own	ADJ
ftr-501	90	22	employees	employee	NOUN
ftr-501	90	23	,	,	PUNCT
ftr-501	90	24	so	so	SCONJ
ftr-501	90	25	that	that	SCONJ
ftr-501	90	26	the	the	DET
ftr-501	90	27	action	action	NOUN
ftr-501	90	28	should	should	AUX
ftr-501	90	29	more	more	ADV
ftr-501	90	30	appropriately	appropriately	ADV
ftr-501	90	31	lie	lie	VERB
ftr-501	90	32	against	against	ADP
ftr-501	90	33	the	the	DET
ftr-501	90	34	united	united	PROPN
ftr-501	90	35	states	states	PROPN
ftr-501	90	36	.	.	PUNCT
ftr-501	91	1	17	17	NUM
ftr-501	91	2	to	to	PART
ftr-501	91	3	maintain	maintain	VERB
ftr-501	91	4	a	a	DET
ftr-501	91	5	cause	cause	NOUN
ftr-501	91	6	of	of	ADP
ftr-501	91	7	action	action	NOUN
ftr-501	91	8	against	against	ADP
ftr-501	91	9	the	the	DET
ftr-501	91	10	united	united	PROPN
ftr-501	91	11	states	states	PROPN
ftr-501	91	12	under	under	ADP
ftr-501	91	13	section	section	NOUN
ftr-501	91	14	7431(a	7431(a	PROPN
ftr-501	91	15	)	)	PUNCT
ftr-501	91	16	,	,	PUNCT
ftr-501	91	17	'	'	PUNCT
ftr-501	91	18	8	8	NUM
ftr-501	91	19	a	a	DET
ftr-501	91	20	taxpayer	taxpayer	NOUN
ftr-501	91	21	must	must	AUX
ftr-501	91	22	show	show	VERB
ftr-501	91	23	that	that	SCONJ
ftr-501	91	24	:	:	PUNCT
ftr-501	91	25	1	1	X
ftr-501	91	26	.	.	X
ftr-501	91	27	there	there	PRON
ftr-501	91	28	has	have	AUX
ftr-501	91	29	been	be	AUX
ftr-501	91	30	a	a	DET
ftr-501	91	31	release	release	NOUN
ftr-501	91	32	of	of	ADP
ftr-501	91	33	a	a	DET
ftr-501	91	34	return	return	NOUN
ftr-501	91	35	or	or	CCONJ
ftr-501	91	36	of	of	ADP
ftr-501	91	37	return	return	NOUN
ftr-501	91	38	information	information	NOUN
ftr-501	91	39	;	;	PUNCT
ftr-501	91	40	2	2	X
ftr-501	91	41	.	.	X
ftr-501	91	42	the	the	DET
ftr-501	91	43	return	return	NOUN
ftr-501	91	44	or	or	CCONJ
ftr-501	91	45	information	information	NOUN
ftr-501	91	46	was	be	AUX
ftr-501	91	47	that	that	PRON
ftr-501	91	48	of	of	ADP
ftr-501	91	49	the	the	DET
ftr-501	91	50	taxpayer	taxpayer	NOUN
ftr-501	91	51	bringing	bring	VERB
ftr-501	91	52	the	the	DET
ftr-501	91	53	suit	suit	NOUN
ftr-501	91	54	;	;	PUNCT
ftr-501	91	55	3	3	X
ftr-501	91	56	.	.	X
ftr-501	92	1	the	the	DET
ftr-501	92	2	person	person	NOUN
ftr-501	92	3	making	make	VERB
ftr-501	92	4	this	this	DET
ftr-501	92	5	disclosure	disclosure	NOUN
ftr-501	92	6	was	be	AUX
ftr-501	92	7	an	an	DET
ftr-501	92	8	officer	officer	NOUN
ftr-501	92	9	or	or	CCONJ
ftr-501	92	10	employee	employee	NOUN
ftr-501	92	11	of	of	ADP
ftr-501	92	12	the	the	DET
ftr-501	92	13	united	united	PROPN
ftr-501	92	14	states	states	PROPN
ftr-501	92	15	;	;	PUNCT
ftr-501	92	16	4	4	X
ftr-501	92	17	.	.	PUNCT
ftr-501	93	1	this	this	DET
ftr-501	93	2	release	release	NOUN
ftr-501	93	3	constitutes	constitute	VERB
ftr-501	93	4	a	a	DET
ftr-501	93	5	"	"	PUNCT
ftr-501	93	6	disclosure	disclosure	NOUN
ftr-501	93	7	"	"	PUNCT
ftr-501	93	8	;	;	PUNCT
ftr-501	94	1	5	5	X
ftr-501	94	2	.	.	PUNCT
ftr-501	94	3	the	the	DET
ftr-501	94	4	disclosure	disclosure	NOUN
ftr-501	94	5	was	be	AUX
ftr-501	94	6	made	make	VERB
ftr-501	94	7	knowingly	knowingly	ADV
ftr-501	94	8	or	or	CCONJ
ftr-501	94	9	by	by	ADP
ftr-501	94	10	reason	reason	NOUN
ftr-501	94	11	of	of	ADP
ftr-501	94	12	negligence	negligence	NOUN
ftr-501	94	13	;	;	PUNCT
ftr-501	94	14	and	and	CCONJ
ftr-501	94	15	6	6	X
ftr-501	94	16	.	.	PUNCT
ftr-501	95	1	the	the	DET
ftr-501	95	2	disclosure	disclosure	NOUN
ftr-501	95	3	was	be	AUX
ftr-501	95	4	in	in	ADP
ftr-501	95	5	violation	violation	NOUN
ftr-501	95	6	of	of	ADP
ftr-501	95	7	some	some	DET
ftr-501	95	8	provision	provision	NOUN
ftr-501	95	9	of	of	ADP
ftr-501	95	10	section	section	NOUN
ftr-501	95	11	6103	6103	NUM
ftr-501	95	12	.	.	PUNCT
ftr-501	96	1	even	even	ADV
ftr-501	96	2	if	if	SCONJ
ftr-501	96	3	the	the	DET
ftr-501	96	4	taxpayer	taxpayer	NOUN
ftr-501	96	5	can	can	AUX
ftr-501	96	6	show	show	VERB
ftr-501	96	7	all	all	DET
ftr-501	96	8	six	six	NUM
ftr-501	96	9	of	of	ADP
ftr-501	96	10	these	these	DET
ftr-501	96	11	elements	element	NOUN
ftr-501	96	12	,	,	PUNCT
ftr-501	96	13	the	the	DET
ftr-501	96	14	government	government	NOUN
ftr-501	96	15	can	can	AUX
ftr-501	96	16	still	still	ADV
ftr-501	96	17	avoid	avoid	VERB
ftr-501	96	18	liability	liability	NOUN
ftr-501	96	19	by	by	ADP
ftr-501	96	20	showing	show	VERB
ftr-501	96	21	that	that	SCONJ
ftr-501	96	22	the	the	DET
ftr-501	96	23	disclosure	disclosure	NOUN
ftr-501	96	24	resulted	result	VERB
ftr-501	96	25	from	from	ADP
ftr-501	96	26	a	a	DET
ftr-501	96	27	good	good	ADJ
ftr-501	96	28	faith	faith	NOUN
ftr-501	96	29	,	,	PUNCT
ftr-501	96	30	but	but	CCONJ
ftr-501	96	31	erroneous	erroneous	ADJ
ftr-501	96	32	,	,	PUNCT
ftr-501	96	33	interpretation	interpretation	NOUN
ftr-501	96	34	of	of	ADP
ftr-501	96	35	section	section	NOUN
ftr-501	96	36	6103.19	6103.19	NUM
ftr-501	96	37	as	as	ADP
ftr-501	96	38	a	a	DET
ftr-501	96	39	14	14	NUM
ftr-501	96	40	.	.	PUNCT
ftr-501	97	1	pub	pub	NOUN
ftr-501	97	2	.	.	PUNCT
ftr-501	98	1	l.	l.	PROPN
ftr-501	98	2	94	94	NUM
ftr-501	98	3	-	-	SYM
ftr-501	98	4	455	455	NUM
ftr-501	98	5	,	,	PUNCT
ftr-501	98	6	§	§	PROPN
ftr-501	98	7	1202(e	1202(e	NUM
ftr-501	98	8	)	)	PUNCT
ftr-501	98	9	,	,	PUNCT
ftr-501	98	10	codified	codify	VERB
ftr-501	98	11	at	at	ADP
ftr-501	98	12	§	§	PROPN
ftr-501	98	13	7217(b	7217(b	NUM
ftr-501	98	14	)	)	PUNCT
ftr-501	98	15	,	,	PUNCT
ftr-501	98	16	redesignated	redesignate	VERB
ftr-501	98	17	§	§	PROPN
ftr-501	98	18	7217(c	7217(c	NOUN
ftr-501	98	19	)	)	PUNCT
ftr-501	98	20	by	by	ADP
ftr-501	98	21	pub	pub	NOUN
ftr-501	98	22	.	.	PUNCT
ftr-501	99	1	l.	l.	PROPN
ftr-501	99	2	95	95	NUM
ftr-501	99	3	-	-	SYM
ftr-501	99	4	6000	6000	NUM
ftr-501	99	5	,	,	PUNCT
ftr-501	99	6	§	§	PROPN
ftr-501	99	7	701(bb)(7)(a	701(bb)(7)(a	NUM
ftr-501	99	8	)	)	PUNCT
ftr-501	99	9	,	,	PUNCT
ftr-501	99	10	repealed	repeal	VERB
ftr-501	99	11	by	by	ADP
ftr-501	99	12	pub	pub	NOUN
ftr-501	99	13	.	.	PUNCT
ftr-501	100	1	l.	l.	PROPN
ftr-501	100	2	97	97	NUM
ftr-501	100	3	-	-	SYM
ftr-501	100	4	248	248	NUM
ftr-501	100	5	,	,	PUNCT
ftr-501	100	6	§	§	PROPN
ftr-501	100	7	357(b)(1	357(b)(1	NUM
ftr-501	100	8	)	)	PUNCT
ftr-501	100	9	.	.	PUNCT
ftr-501	101	1	15	15	NUM
ftr-501	101	2	.	.	PUNCT
ftr-501	101	3	tax	tax	NOUN
ftr-501	101	4	equity	equity	NOUN
ftr-501	101	5	and	and	CCONJ
ftr-501	101	6	fiscal	fiscal	ADJ
ftr-501	101	7	responsibility	responsibility	NOUN
ftr-501	101	8	act	act	NOUN
ftr-501	101	9	of	of	ADP
ftr-501	101	10	1982	1982	NUM
ftr-501	101	11	,	,	PUNCT
ftr-501	101	12	pub	pub	NOUN
ftr-501	101	13	.	.	PUNCT
ftr-501	102	1	l.	l.	PROPN
ftr-501	102	2	97	97	NUM
ftr-501	102	3	-	-	SYM
ftr-501	102	4	248	248	NUM
ftr-501	102	5	,	,	PUNCT
ftr-501	102	6	§	§	PROPN
ftr-501	102	7	357	357	NUM
ftr-501	102	8	.	.	PUNCT
ftr-501	102	9	16	16	NUM
ftr-501	102	10	.	.	PUNCT
ftr-501	103	1	all	all	DET
ftr-501	103	2	persons	person	NOUN
ftr-501	103	3	other	other	ADJ
ftr-501	103	4	than	than	ADP
ftr-501	103	5	federal	federal	ADJ
ftr-501	103	6	officers	officer	NOUN
ftr-501	103	7	or	or	CCONJ
ftr-501	103	8	employees	employee	NOUN
ftr-501	103	9	remained	remain	VERB
ftr-501	103	10	subject	subject	ADJ
ftr-501	103	11	to	to	ADP
ftr-501	103	12	personal	personal	ADJ
ftr-501	103	13	liability	liability	NOUN
ftr-501	103	14	.	.	PUNCT
ftr-501	104	1	i	i	PRON
ftr-501	104	2	d.	d.	PROPN
ftr-501	104	3	17	17	NUM
ftr-501	104	4	.	.	PUNCT
ftr-501	105	1	general	general	ADJ
ftr-501	105	2	explanation	explanation	NOUN
ftr-501	105	3	of	of	ADP
ftr-501	105	4	the	the	DET
ftr-501	105	5	revenue	revenue	NOUN
ftr-501	105	6	provisions	provision	NOUN
ftr-501	105	7	of	of	ADP
ftr-501	105	8	the	the	DET
ftr-501	105	9	tax	tax	NOUN
ftr-501	105	10	equity	equity	NOUN
ftr-501	105	11	and	and	CCONJ
ftr-501	105	12	fiscal	fiscal	ADJ
ftr-501	105	13	responsibility	responsibility	NOUN
ftr-501	105	14	act	act	NOUN
ftr-501	105	15	of	of	ADP
ftr-501	105	16	1982	1982	NUM
ftr-501	105	17	,	,	PUNCT
ftr-501	105	18	at	at	ADP
ftr-501	105	19	434	434	NUM
ftr-501	105	20	.	.	PUNCT
ftr-501	106	1	18	18	NUM
ftr-501	106	2	.	.	PUNCT
ftr-501	106	3	section	section	NOUN
ftr-501	106	4	7431(a)(1	7431(a)(1	NOUN
ftr-501	106	5	)	)	PUNCT
ftr-501	106	6	provides	provide	VERB
ftr-501	106	7	:	:	PUNCT
ftr-501	106	8	disclosure	disclosure	NOUN
ftr-501	106	9	by	by	ADP
ftr-501	106	10	employee	employee	NOUN
ftr-501	106	11	of	of	ADP
ftr-501	106	12	united	united	PROPN
ftr-501	106	13	states	states	PROPN
ftr-501	106	14	.	.	PUNCT
ftr-501	107	1	if	if	SCONJ
ftr-501	107	2	any	any	DET
ftr-501	107	3	officer	officer	NOUN
ftr-501	107	4	or	or	CCONJ
ftr-501	107	5	employee	employee	NOUN
ftr-501	107	6	of	of	ADP
ftr-501	107	7	the	the	DET
ftr-501	107	8	united	united	PROPN
ftr-501	107	9	states	states	PROPN
ftr-501	107	10	knowingly	knowingly	ADV
ftr-501	107	11	,	,	PUNCT
ftr-501	107	12	or	or	CCONJ
ftr-501	107	13	by	by	ADP
ftr-501	107	14	reason	reason	NOUN
ftr-501	107	15	of	of	ADP
ftr-501	107	16	negligence	negligence	NOUN
ftr-501	107	17	,	,	PUNCT
ftr-501	107	18	discloses	disclose	VERB
ftr-501	107	19	any	any	DET
ftr-501	107	20	return	return	NOUN
ftr-501	107	21	or	or	CCONJ
ftr-501	107	22	return	return	VERB
ftr-501	107	23	information	information	NOUN
ftr-501	107	24	with	with	ADP
ftr-501	107	25	respect	respect	NOUN
ftr-501	107	26	to	to	ADP
ftr-501	107	27	a	a	DET
ftr-501	107	28	taxpayer	taxpayer	NOUN
ftr-501	107	29	in	in	ADP
ftr-501	107	30	violation	violation	NOUN
ftr-501	107	31	of	of	ADP
ftr-501	107	32	any	any	DET
ftr-501	107	33	provision	provision	NOUN
ftr-501	107	34	of	of	ADP
ftr-501	107	35	section	section	NOUN
ftr-501	107	36	6103	6103	NUM
ftr-501	107	37	,	,	PUNCT
ftr-501	107	38	such	such	ADJ
ftr-501	107	39	taxpayer	taxpayer	NOUN
ftr-501	107	40	may	may	AUX
ftr-501	107	41	bring	bring	VERB
ftr-501	107	42	a	a	DET
ftr-501	107	43	civil	civil	ADJ
ftr-501	107	44	action	action	NOUN
ftr-501	107	45	for	for	ADP
ftr-501	107	46	damages	damage	NOUN
ftr-501	107	47	against	against	ADP
ftr-501	107	48	the	the	DET
ftr-501	107	49	united	united	PROPN
ftr-501	107	50	states	states	PROPN
ftr-501	107	51	in	in	ADP
ftr-501	107	52	a	a	DET
ftr-501	107	53	district	district	NOUN
ftr-501	107	54	court	court	NOUN
ftr-501	107	55	of	of	ADP
ftr-501	107	56	the	the	DET
ftr-501	107	57	united	united	PROPN
ftr-501	107	58	states	states	PROPN
ftr-501	107	59	.	.	PUNCT
ftr-501	108	1	19	19	NUM
ftr-501	108	2	.	.	NOUN
ftr-501	108	3	section	section	NOUN
ftr-501	108	4	7431(b	7431(b	NOUN
ftr-501	108	5	)	)	PUNCT
ftr-501	108	6	provides	provide	VERB
ftr-501	108	7	that	that	SCONJ
ftr-501	108	8	"	"	PUNCT
ftr-501	108	9	[	[	X
ftr-501	108	10	n]o	n]o	NOUN
ftr-501	108	11	liability	liability	NOUN
ftr-501	108	12	shall	shall	AUX
ftr-501	108	13	arise	arise	VERB
ftr-501	108	14	under	under	ADP
ftr-501	108	15	this	this	DET
ftr-501	108	16	section	section	NOUN
ftr-501	108	17	with	with	ADP
ftr-501	108	18	respect	respect	NOUN
ftr-501	108	19	to	to	ADP
ftr-501	108	20	any	any	DET
ftr-501	108	21	disclosure	disclosure	NOUN
ftr-501	108	22	which	which	PRON
ftr-501	108	23	results	result	VERB
ftr-501	108	24	from	from	ADP
ftr-501	108	25	a	a	DET
ftr-501	108	26	good	good	ADJ
ftr-501	108	27	faith	faith	NOUN
ftr-501	108	28	,	,	PUNCT
ftr-501	108	29	but	but	CCONJ
ftr-501	108	30	erroneous	erroneous	ADJ
ftr-501	108	31	,	,	PUNCT
ftr-501	108	32	interpretation	interpretation	NOUN
ftr-501	108	33	of	of	ADP
ftr-501	108	34	[	[	X
ftr-501	108	35	vol	vol	NOUN
ftr-501	108	36	1:10	1:10	NUM
ftr-501	108	37	irc	irc	PROPN
ftr-501	108	38	§	§	PROPN
ftr-501	108	39	§	§	PROPN
ftr-501	108	40	7431	7431	NUM
ftr-501	108	41	and	and	CCONJ
ftr-501	108	42	7433	7433	NUM
ftr-501	108	43	waiver	waiver	NOUN
ftr-501	108	44	of	of	ADP
ftr-501	108	45	sovereignty	sovereignty	NOUN
ftr-501	108	46	,	,	PUNCT
ftr-501	108	47	section	section	NOUN
ftr-501	108	48	7431	7431	NUM
ftr-501	108	49	must	must	AUX
ftr-501	108	50	be	be	AUX
ftr-501	108	51	strictly	strictly	ADV
ftr-501	108	52	construed	construe	VERB
ftr-501	108	53	in	in	ADP
ftr-501	108	54	favor	favor	NOUN
ftr-501	108	55	of	of	ADP
ftr-501	108	56	the	the	DET
ftr-501	108	57	government.2	government.2	PROPN
ftr-501	108	58	°	°	SCONJ
ftr-501	108	59	the	the	DET
ftr-501	108	60	question	question	NOUN
ftr-501	108	61	of	of	ADP
ftr-501	108	62	waiver	waiver	NOUN
ftr-501	108	63	is	be	AUX
ftr-501	108	64	a	a	DET
ftr-501	108	65	jurisdictional	jurisdictional	ADJ
ftr-501	108	66	one.2	one.2	NOUN
ftr-501	108	67	,	,	PUNCT
ftr-501	108	68	1	1	NUM
ftr-501	108	69	.	.	X
ftr-501	109	1	there	there	PRON
ftr-501	109	2	must	must	AUX
ftr-501	109	3	have	have	AUX
ftr-501	109	4	been	be	AUX
ftr-501	109	5	a	a	DET
ftr-501	109	6	release	release	NOUN
ftr-501	109	7	of	of	ADP
ftr-501	109	8	a	a	DET
ftr-501	109	9	return	return	NOUN
ftr-501	109	10	or	or	CCONJ
ftr-501	109	11	of	of	ADP
ftr-501	109	12	return	return	NOUN
ftr-501	109	13	information.-section	information.-section	PROPN
ftr-501	109	14	7431	7431	NUM
ftr-501	109	15	(	(	PUNCT
ftr-501	109	16	e	e	NOUN
ftr-501	109	17	)	)	PUNCT
ftr-501	109	18	adopts	adopt	VERB
ftr-501	109	19	the	the	DET
ftr-501	109	20	definitions	definition	NOUN
ftr-501	109	21	of	of	ADP
ftr-501	109	22	"	"	PUNCT
ftr-501	109	23	return	return	NOUN
ftr-501	109	24	"	"	PUNCT
ftr-501	109	25	and	and	CCONJ
ftr-501	109	26	"	"	PUNCT
ftr-501	109	27	return	return	VERB
ftr-501	109	28	information	information	NOUN
ftr-501	109	29	"	"	PUNCT
ftr-501	109	30	provided	provide	VERB
ftr-501	109	31	in	in	ADP
ftr-501	109	32	section	section	NOUN
ftr-501	109	33	6103(b	6103(b	NUM
ftr-501	109	34	)	)	PUNCT
ftr-501	109	35	.	.	PUNCT
ftr-501	110	1	under	under	ADP
ftr-501	110	2	that	that	DET
ftr-501	110	3	section	section	NOUN
ftr-501	110	4	,	,	PUNCT
ftr-501	110	5	a	a	DET
ftr-501	110	6	"	"	PUNCT
ftr-501	110	7	return	return	NOUN
ftr-501	110	8	"	"	PUNCT
ftr-501	110	9	is	be	AUX
ftr-501	110	10	defined	define	VERB
ftr-501	110	11	to	to	PART
ftr-501	110	12	include	include	VERB
ftr-501	110	13	any	any	DET
ftr-501	110	14	tax	tax	NOUN
ftr-501	110	15	or	or	CCONJ
ftr-501	110	16	information	information	NOUN
ftr-501	110	17	return	return	NOUN
ftr-501	110	18	,	,	PUNCT
ftr-501	110	19	declaration	declaration	NOUN
ftr-501	110	20	of	of	ADP
ftr-501	110	21	estimated	estimate	VERB
ftr-501	110	22	tax	tax	NOUN
ftr-501	110	23	,	,	PUNCT
ftr-501	110	24	or	or	CCONJ
ftr-501	110	25	claim	claim	NOUN
ftr-501	110	26	for	for	ADP
ftr-501	110	27	refund	refund	NOUN
ftr-501	110	28	,	,	PUNCT
ftr-501	110	29	together	together	ADV
ftr-501	110	30	with	with	ADP
ftr-501	110	31	any	any	DET
ftr-501	110	32	amendment	amendment	NOUN
ftr-501	110	33	,	,	PUNCT
ftr-501	110	34	supplement	supplement	NOUN
ftr-501	110	35	and	and	CCONJ
ftr-501	110	36	attachment	attachment	NOUN
ftr-501	110	37	;	;	PUNCT
ftr-501	110	38	'	'	PUNCT
ftr-501	110	39	"	"	PUNCT
ftr-501	110	40	return	return	VERB
ftr-501	110	41	information	information	NOUN
ftr-501	110	42	"	"	PUNCT
ftr-501	110	43	includes	include	VERB
ftr-501	110	44	virtually	virtually	ADV
ftr-501	110	45	any	any	DET
ftr-501	110	46	information	information	NOUN
ftr-501	110	47	that	that	PRON
ftr-501	110	48	might	might	AUX
ftr-501	110	49	be	be	AUX
ftr-501	110	50	contained	contain	VERB
ftr-501	110	51	in	in	ADP
ftr-501	110	52	the	the	DET
ftr-501	110	53	internal	internal	ADJ
ftr-501	110	54	revenue	revenue	NOUN
ftr-501	110	55	service	service	NOUN
ftr-501	110	56	's	's	PART
ftr-501	110	57	files	file	NOUN
ftr-501	110	58	,	,	PUNCT
ftr-501	110	59	including	include	VERB
ftr-501	110	60	the	the	DET
ftr-501	110	61	taxpayer	taxpayer	NOUN
ftr-501	110	62	's	's	PART
ftr-501	110	63	identity	identity	NOUN
ftr-501	110	64	and	and	CCONJ
ftr-501	110	65	financial	financial	ADJ
ftr-501	110	66	information	information	NOUN
ftr-501	110	67	,	,	PUNCT
ftr-501	110	68	and	and	CCONJ
ftr-501	110	69	any	any	DET
ftr-501	110	70	information	information	NOUN
ftr-501	110	71	concerning	concern	VERB
ftr-501	110	72	tax	tax	NOUN
ftr-501	110	73	determination	determination	NOUN
ftr-501	110	74	or	or	CCONJ
ftr-501	110	75	collection.2	collection.2	PROPN
ftr-501	110	76	given	give	VERB
ftr-501	110	77	the	the	DET
ftr-501	110	78	very	very	ADV
ftr-501	110	79	broad	broad	ADJ
ftr-501	110	80	definitions	definition	NOUN
ftr-501	110	81	of	of	ADP
ftr-501	110	82	these	these	DET
ftr-501	110	83	terms	term	NOUN
ftr-501	110	84	,	,	PUNCT
ftr-501	110	85	plaintiffs	plaintiff	NOUN
ftr-501	110	86	have	have	AUX
ftr-501	110	87	generally	generally	ADV
ftr-501	110	88	had	have	VERB
ftr-501	110	89	no	no	DET
ftr-501	110	90	difficulty	difficulty	NOUN
ftr-501	110	91	proving	prove	VERB
ftr-501	110	92	this	this	DET
ftr-501	110	93	element	element	NOUN
ftr-501	110	94	.	.	PUNCT
ftr-501	111	1	there	there	PRON
ftr-501	111	2	are	be	VERB
ftr-501	111	3	,	,	PUNCT
ftr-501	111	4	however	however	ADV
ftr-501	111	5	,	,	PUNCT
ftr-501	111	6	some	some	DET
ftr-501	111	7	significant	significant	ADJ
ftr-501	111	8	issues	issue	NOUN
ftr-501	111	9	lurking	lurk	VERB
ftr-501	111	10	here	here	ADV
ftr-501	111	11	.	.	PUNCT
ftr-501	112	1	section	section	NOUN
ftr-501	112	2	6103	6103	NUM
ftr-501	112	3	.	.	PUNCT
ftr-501	112	4	"	"	PUNCT
ftr-501	113	1	20	20	NUM
ftr-501	113	2	.	.	PUNCT
ftr-501	114	1	haywood	haywood	PROPN
ftr-501	114	2	v.	v.	PROPN
ftr-501	114	3	united	united	PROPN
ftr-501	114	4	states	states	PROPN
ftr-501	114	5	,	,	PUNCT
ftr-501	114	6	642	642	NUM
ftr-501	114	7	f.	f.	PROPN
ftr-501	114	8	supp	supp	PROPN
ftr-501	114	9	.	.	PUNCT
ftr-501	115	1	188	188	NUM
ftr-501	115	2	,	,	PUNCT
ftr-501	115	3	191	191	NUM
ftr-501	115	4	(	(	PUNCT
ftr-501	115	5	d.	d.	PROPN
ftr-501	115	6	kan	kan	PROPN
ftr-501	115	7	.	.	PROPN
ftr-501	115	8	1986	1986	NUM
ftr-501	115	9	)	)	PUNCT
ftr-501	115	10	(	(	PUNCT
ftr-501	115	11	citing	cite	VERB
ftr-501	115	12	ruckelshaus	ruckelshaus	PROPN
ftr-501	115	13	v.	v.	PROPN
ftr-501	115	14	sierra	sierra	PROPN
ftr-501	115	15	club	club	PROPN
ftr-501	115	16	,	,	PUNCT
ftr-501	115	17	463	463	NUM
ftr-501	115	18	u.s	u.s	PROPN
ftr-501	115	19	.	.	PROPN
ftr-501	115	20	680	680	NUM
ftr-501	115	21	,	,	PUNCT
ftr-501	115	22	685	685	NUM
ftr-501	115	23	(	(	PUNCT
ftr-501	115	24	1983	1983	NUM
ftr-501	115	25	)	)	PUNCT
ftr-501	115	26	)	)	PUNCT
ftr-501	115	27	.	.	PUNCT
ftr-501	116	1	21	21	NUM
ftr-501	116	2	.	.	PUNCT
ftr-501	117	1	i	i	PRON
ftr-501	117	2	d.	d.	PROPN
ftr-501	117	3	22	22	NUM
ftr-501	117	4	.	.	PUNCT
ftr-501	118	1	section	section	NOUN
ftr-501	118	2	6103(b)(1	6103(b)(1	NUM
ftr-501	118	3	)	)	PUNCT
ftr-501	118	4	defines	define	VERB
ftr-501	118	5	"	"	PUNCT
ftr-501	118	6	return	return	NOUN
ftr-501	118	7	"	"	PUNCT
ftr-501	118	8	as	as	ADP
ftr-501	118	9	:	:	PUNCT
ftr-501	118	10	any	any	DET
ftr-501	118	11	tax	tax	NOUN
ftr-501	118	12	or	or	CCONJ
ftr-501	118	13	information	information	NOUN
ftr-501	118	14	return	return	NOUN
ftr-501	118	15	,	,	PUNCT
ftr-501	118	16	declaration	declaration	NOUN
ftr-501	118	17	of	of	ADP
ftr-501	118	18	estimated	estimate	VERB
ftr-501	118	19	tax	tax	NOUN
ftr-501	118	20	,	,	PUNCT
ftr-501	118	21	or	or	CCONJ
ftr-501	118	22	claim	claim	NOUN
ftr-501	118	23	for	for	ADP
ftr-501	118	24	refund	refund	NOUN
ftr-501	118	25	required	require	VERB
ftr-501	118	26	by	by	ADP
ftr-501	118	27	,	,	PUNCT
ftr-501	118	28	or	or	CCONJ
ftr-501	118	29	provided	provide	VERB
ftr-501	118	30	for	for	ADP
ftr-501	118	31	or	or	CCONJ
ftr-501	118	32	permitted	permit	VERB
ftr-501	118	33	under	under	ADP
ftr-501	118	34	,	,	PUNCT
ftr-501	118	35	the	the	DET
ftr-501	118	36	provisions	provision	NOUN
ftr-501	118	37	of	of	ADP
ftr-501	118	38	this	this	DET
ftr-501	118	39	title	title	NOUN
ftr-501	118	40	which	which	PRON
ftr-501	118	41	is	be	AUX
ftr-501	118	42	filed	file	VERB
ftr-501	118	43	with	with	ADP
ftr-501	118	44	the	the	DET
ftr-501	118	45	secretary	secretary	NOUN
ftr-501	118	46	by	by	ADP
ftr-501	118	47	,	,	PUNCT
ftr-501	118	48	on	on	ADP
ftr-501	118	49	behalf	behalf	NOUN
ftr-501	118	50	of	of	ADP
ftr-501	118	51	,	,	PUNCT
ftr-501	118	52	or	or	CCONJ
ftr-501	118	53	with	with	ADP
ftr-501	118	54	respect	respect	NOUN
ftr-501	118	55	to	to	ADP
ftr-501	118	56	any	any	DET
ftr-501	118	57	person	person	NOUN
ftr-501	118	58	,	,	PUNCT
ftr-501	118	59	and	and	CCONJ
ftr-501	118	60	any	any	DET
ftr-501	118	61	amendment	amendment	NOUN
ftr-501	118	62	or	or	CCONJ
ftr-501	118	63	supplement	supplement	NOUN
ftr-501	118	64	thereto	thereto	VERB
ftr-501	118	65	,	,	PUNCT
ftr-501	118	66	including	include	VERB
ftr-501	118	67	supporting	support	VERB
ftr-501	118	68	schedules	schedule	NOUN
ftr-501	118	69	,	,	PUNCT
ftr-501	118	70	attachments	attachment	NOUN
ftr-501	118	71	,	,	PUNCT
ftr-501	118	72	or	or	CCONJ
ftr-501	118	73	lists	list	NOUN
ftr-501	118	74	which	which	PRON
ftr-501	118	75	are	be	AUX
ftr-501	118	76	supplemental	supplemental	ADJ
ftr-501	118	77	to	to	ADP
ftr-501	118	78	,	,	PUNCT
ftr-501	118	79	or	or	CCONJ
ftr-501	118	80	part	part	NOUN
ftr-501	118	81	of	of	ADP
ftr-501	118	82	,	,	PUNCT
ftr-501	118	83	the	the	DET
ftr-501	118	84	return	return	NOUN
ftr-501	118	85	so	so	ADV
ftr-501	118	86	filed	file	VERB
ftr-501	118	87	.	.	PUNCT
ftr-501	119	1	23	23	NUM
ftr-501	119	2	.	.	PUNCT
ftr-501	120	1	section	section	NOUN
ftr-501	120	2	6103(b)(2	6103(b)(2	NOUN
ftr-501	120	3	)	)	PUNCT
ftr-501	120	4	defines	define	NOUN
ftr-501	120	5	"	"	PUNCT
ftr-501	120	6	return	return	VERB
ftr-501	120	7	information	information	NOUN
ftr-501	120	8	"	"	PUNCT
ftr-501	120	9	as	as	ADP
ftr-501	120	10	:	:	PUNCT
ftr-501	120	11	(	(	PUNCT
ftr-501	120	12	a	a	X
ftr-501	120	13	)	)	PUNCT
ftr-501	120	14	a	a	DET
ftr-501	120	15	taxpayer	taxpayer	NOUN
ftr-501	120	16	's	's	PART
ftr-501	120	17	identity	identity	NOUN
ftr-501	120	18	,	,	PUNCT
ftr-501	120	19	the	the	DET
ftr-501	120	20	nature	nature	NOUN
ftr-501	120	21	,	,	PUNCT
ftr-501	120	22	source	source	NOUN
ftr-501	120	23	,	,	PUNCT
ftr-501	120	24	or	or	CCONJ
ftr-501	120	25	amount	amount	NOUN
ftr-501	120	26	of	of	ADP
ftr-501	120	27	his	his	PRON
ftr-501	120	28	income	income	NOUN
ftr-501	120	29	,	,	PUNCT
ftr-501	120	30	payments	payment	NOUN
ftr-501	120	31	,	,	PUNCT
ftr-501	120	32	receipts	receipt	NOUN
ftr-501	120	33	,	,	PUNCT
ftr-501	120	34	deductions	deduction	NOUN
ftr-501	120	35	,	,	PUNCT
ftr-501	120	36	exemptions	exemption	NOUN
ftr-501	120	37	,	,	PUNCT
ftr-501	120	38	credits	credit	NOUN
ftr-501	120	39	,	,	PUNCT
ftr-501	120	40	assets	asset	NOUN
ftr-501	120	41	,	,	PUNCT
ftr-501	120	42	liabilities	liability	NOUN
ftr-501	120	43	,	,	PUNCT
ftr-501	120	44	net	net	ADJ
ftr-501	120	45	worth	worth	NOUN
ftr-501	120	46	,	,	PUNCT
ftr-501	120	47	tax	tax	NOUN
ftr-501	120	48	liability	liability	NOUN
ftr-501	120	49	,	,	PUNCT
ftr-501	120	50	tax	tax	NOUN
ftr-501	120	51	withheld	withheld	NOUN
ftr-501	120	52	,	,	PUNCT
ftr-501	120	53	deficiencies	deficiency	NOUN
ftr-501	120	54	,	,	PUNCT
ftr-501	120	55	overassessments	overassessment	NOUN
ftr-501	120	56	,	,	PUNCT
ftr-501	120	57	or	or	CCONJ
ftr-501	120	58	tax	tax	NOUN
ftr-501	120	59	payments	payment	NOUN
ftr-501	120	60	,	,	PUNCT
ftr-501	120	61	whether	whether	SCONJ
ftr-501	120	62	the	the	DET
ftr-501	120	63	taxpayer	taxpayer	NOUN
ftr-501	120	64	's	's	PART
ftr-501	120	65	return	return	NOUN
ftr-501	120	66	was	be	AUX
ftr-501	120	67	,	,	PUNCT
ftr-501	120	68	is	be	AUX
ftr-501	120	69	being	be	AUX
ftr-501	120	70	,	,	PUNCT
ftr-501	120	71	or	or	CCONJ
ftr-501	120	72	will	will	AUX
ftr-501	120	73	be	be	AUX
ftr-501	120	74	examined	examine	VERB
ftr-501	120	75	or	or	CCONJ
ftr-501	120	76	subject	subject	ADJ
ftr-501	120	77	to	to	ADP
ftr-501	120	78	other	other	ADJ
ftr-501	120	79	investigation	investigation	NOUN
ftr-501	120	80	or	or	CCONJ
ftr-501	120	81	processing	processing	NOUN
ftr-501	120	82	,	,	PUNCT
ftr-501	120	83	or	or	CCONJ
ftr-501	120	84	any	any	DET
ftr-501	120	85	other	other	ADJ
ftr-501	120	86	data	datum	NOUN
ftr-501	120	87	,	,	PUNCT
ftr-501	120	88	received	receive	VERB
ftr-501	120	89	by	by	ADP
ftr-501	120	90	,	,	PUNCT
ftr-501	120	91	recorded	record	VERB
ftr-501	120	92	by	by	ADP
ftr-501	120	93	,	,	PUNCT
ftr-501	120	94	prepared	prepare	VERB
ftr-501	120	95	by	by	ADP
ftr-501	120	96	,	,	PUNCT
ftr-501	120	97	furnished	furnish	VERB
ftr-501	120	98	to	to	PART
ftr-501	120	99	,	,	PUNCT
ftr-501	120	100	or	or	CCONJ
ftr-501	120	101	collected	collect	VERB
ftr-501	120	102	by	by	ADP
ftr-501	120	103	the	the	DET
ftr-501	120	104	secretary	secretary	NOUN
ftr-501	120	105	with	with	ADP
ftr-501	120	106	respect	respect	NOUN
ftr-501	120	107	to	to	ADP
ftr-501	120	108	a	a	DET
ftr-501	120	109	return	return	NOUN
ftr-501	120	110	or	or	CCONJ
ftr-501	120	111	with	with	ADP
ftr-501	120	112	respect	respect	NOUN
ftr-501	120	113	to	to	ADP
ftr-501	120	114	the	the	DET
ftr-501	120	115	determination	determination	NOUN
ftr-501	120	116	of	of	ADP
ftr-501	120	117	the	the	DET
ftr-501	120	118	existence	existence	NOUN
ftr-501	120	119	,	,	PUNCT
ftr-501	120	120	or	or	CCONJ
ftr-501	120	121	possible	possible	ADJ
ftr-501	120	122	existence	existence	NOUN
ftr-501	120	123	,	,	PUNCT
ftr-501	120	124	of	of	ADP
ftr-501	120	125	liability	liability	NOUN
ftr-501	120	126	(	(	PUNCT
ftr-501	120	127	or	or	CCONJ
ftr-501	120	128	the	the	DET
ftr-501	120	129	amount	amount	NOUN
ftr-501	120	130	thereof	thereof	ADV
ftr-501	120	131	)	)	PUNCT
ftr-501	120	132	of	of	ADP
ftr-501	120	133	any	any	DET
ftr-501	120	134	person	person	NOUN
ftr-501	120	135	under	under	ADP
ftr-501	120	136	this	this	DET
ftr-501	120	137	title	title	NOUN
ftr-501	120	138	for	for	ADP
ftr-501	120	139	any	any	DET
ftr-501	120	140	tax	tax	NOUN
ftr-501	120	141	,	,	PUNCT
ftr-501	120	142	penalty	penalty	NOUN
ftr-501	120	143	,	,	PUNCT
ftr-501	120	144	interest	interest	NOUN
ftr-501	120	145	,	,	PUNCT
ftr-501	120	146	fine	fine	ADJ
ftr-501	120	147	,	,	PUNCT
ftr-501	120	148	forfeiture	forfeiture	NOUN
ftr-501	120	149	,	,	PUNCT
ftr-501	120	150	or	or	CCONJ
ftr-501	120	151	other	other	ADJ
ftr-501	120	152	imposition	imposition	NOUN
ftr-501	120	153	,	,	PUNCT
ftr-501	120	154	or	or	CCONJ
ftr-501	120	155	offense	offense	NOUN
ftr-501	120	156	,	,	PUNCT
ftr-501	120	157	and	and	CCONJ
ftr-501	120	158	(	(	PUNCT
ftr-501	120	159	b	b	X
ftr-501	120	160	)	)	PUNCT
ftr-501	120	161	any	any	DET
ftr-501	120	162	part	part	NOUN
ftr-501	120	163	of	of	ADP
ftr-501	120	164	any	any	DET
ftr-501	120	165	written	write	VERB
ftr-501	120	166	determination	determination	NOUN
ftr-501	120	167	or	or	CCONJ
ftr-501	120	168	any	any	DET
ftr-501	120	169	background	background	NOUN
ftr-501	120	170	file	file	NOUN
ftr-501	120	171	document	document	NOUN
ftr-501	120	172	relating	relate	VERB
ftr-501	120	173	to	to	ADP
ftr-501	120	174	such	such	ADJ
ftr-501	120	175	written	write	VERB
ftr-501	120	176	determination	determination	NOUN
ftr-501	120	177	..	..	PUNCT
ftr-501	120	178	,	,	PUNCT
ftr-501	120	179	which	which	PRON
ftr-501	120	180	is	be	AUX
ftr-501	120	181	not	not	PART
ftr-501	120	182	open	open	ADJ
ftr-501	120	183	to	to	ADP
ftr-501	120	184	public	public	ADJ
ftr-501	120	185	inspection	inspection	NOUN
ftr-501	120	186	under	under	ADP
ftr-501	120	187	section	section	NOUN
ftr-501	120	188	6110	6110	NUM
ftr-501	120	189	.	.	PUNCT
ftr-501	121	1	the	the	DET
ftr-501	121	2	flush	flush	ADJ
ftr-501	121	3	language	language	NOUN
ftr-501	121	4	of	of	ADP
ftr-501	121	5	§	§	PROPN
ftr-501	121	6	6103(b	6103(b	PUNCT
ftr-501	121	7	)	)	PUNCT
ftr-501	121	8	specifically	specifically	ADV
ftr-501	121	9	excludes	exclude	VERB
ftr-501	121	10	from	from	ADP
ftr-501	121	11	this	this	DET
ftr-501	121	12	definition	definition	NOUN
ftr-501	121	13	"	"	PUNCT
ftr-501	121	14	data	datum	NOUN
ftr-501	121	15	in	in	ADP
ftr-501	121	16	a	a	DET
ftr-501	121	17	form	form	NOUN
ftr-501	121	18	which	which	PRON
ftr-501	121	19	can	can	AUX
ftr-501	121	20	not	not	PART
ftr-501	121	21	be	be	AUX
ftr-501	121	22	associated	associate	VERB
ftr-501	121	23	with	with	ADP
ftr-501	121	24	,	,	PUNCT
ftr-501	121	25	or	or	CCONJ
ftr-501	121	26	otherwise	otherwise	ADV
ftr-501	121	27	identify	identify	VERB
ftr-501	121	28	,	,	PUNCT
ftr-501	121	29	directly	directly	ADV
ftr-501	121	30	or	or	CCONJ
ftr-501	121	31	indirectly	indirectly	ADV
ftr-501	121	32	,	,	PUNCT
ftr-501	121	33	a	a	DET
ftr-501	121	34	particular	particular	ADJ
ftr-501	121	35	taxpayer	taxpayer	NOUN
ftr-501	121	36	.	.	PUNCT
ftr-501	121	37	"	"	PUNCT
ftr-501	122	1	19931	19931	NUM
ftr-501	122	2	florida	florida	PROPN
ftr-501	122	3	tax	tax	PROPN
ftr-501	122	4	review	review	NOUN
ftr-501	122	5	a.	a.	NOUN
ftr-501	122	6	the	the	DET
ftr-501	122	7	"	"	PUNCT
ftr-501	122	8	immediate	immediate	ADJ
ftr-501	122	9	source	source	NOUN
ftr-501	122	10	"	"	PUNCT
ftr-501	122	11	rule.-in	rule.-in	ADP
ftr-501	122	12	thomas	thomas	PROPN
ftr-501	122	13	v.	v.	PROPN
ftr-501	122	14	united	united	PROPN
ftr-501	122	15	states,24	states,24	PROPN
ftr-501	122	16	the	the	DET
ftr-501	122	17	service	service	NOUN
ftr-501	122	18	had	have	AUX
ftr-501	122	19	followed	follow	VERB
ftr-501	122	20	its	its	PRON
ftr-501	122	21	long	long	ADV
ftr-501	122	22	-	-	PUNCT
ftr-501	122	23	standing	stand	VERB
ftr-501	122	24	policy	policy	NOUN
ftr-501	122	25	of	of	ADP
ftr-501	122	26	issuing	issue	VERB
ftr-501	122	27	a	a	DET
ftr-501	122	28	press	press	NOUN
ftr-501	122	29	release	release	NOUN
ftr-501	122	30	to	to	PART
ftr-501	122	31	publicize	publicize	VERB
ftr-501	122	32	a	a	DET
ftr-501	122	33	judicial	judicial	ADJ
ftr-501	122	34	victory	victory	NOUN
ftr-501	122	35	over	over	ADP
ftr-501	122	36	a	a	DET
ftr-501	122	37	taxpayer	taxpayer	NOUN
ftr-501	122	38	.	.	PUNCT
ftr-501	123	1	the	the	DET
ftr-501	123	2	press	press	NOUN
ftr-501	123	3	release	release	NOUN
ftr-501	123	4	,	,	PUNCT
ftr-501	123	5	which	which	PRON
ftr-501	123	6	was	be	AUX
ftr-501	123	7	issued	issue	VERB
ftr-501	123	8	after	after	ADP
ftr-501	123	9	the	the	DET
ftr-501	123	10	tax	tax	NOUN
ftr-501	123	11	court	court	NOUN
ftr-501	123	12	's	's	PART
ftr-501	123	13	opinion	opinion	NOUN
ftr-501	123	14	,	,	PUNCT
ftr-501	123	15	contained	contain	VERB
ftr-501	123	16	information	information	NOUN
ftr-501	123	17	that	that	PRON
ftr-501	123	18	fell	fall	VERB
ftr-501	123	19	within	within	ADP
ftr-501	123	20	the	the	DET
ftr-501	123	21	definition	definition	NOUN
ftr-501	123	22	of	of	ADP
ftr-501	123	23	"	"	PUNCT
ftr-501	123	24	return	return	VERB
ftr-501	123	25	information	information	NOUN
ftr-501	123	26	"	"	PUNCT
ftr-501	123	27	in	in	ADP
ftr-501	123	28	section	section	NOUN
ftr-501	123	29	6103(b	6103(b	NUM
ftr-501	123	30	)	)	PUNCT
ftr-501	123	31	;	;	PUNCT
ftr-501	123	32	all	all	PRON
ftr-501	123	33	of	of	ADP
ftr-501	123	34	this	this	DET
ftr-501	123	35	information	information	NOUN
ftr-501	123	36	was	be	AUX
ftr-501	123	37	also	also	ADV
ftr-501	123	38	contained	contain	VERB
ftr-501	123	39	in	in	ADP
ftr-501	123	40	the	the	DET
ftr-501	123	41	tax	tax	NOUN
ftr-501	123	42	court	court	NOUN
ftr-501	123	43	's	's	PART
ftr-501	123	44	opinion	opinion	NOUN
ftr-501	123	45	.	.	PUNCT
ftr-501	124	1	the	the	DET
ftr-501	124	2	taxpayer	taxpayer	NOUN
ftr-501	124	3	brought	bring	VERB
ftr-501	124	4	suit	suit	NOUN
ftr-501	124	5	under	under	ADP
ftr-501	124	6	section	section	NOUN
ftr-501	124	7	7431	7431	NUM
ftr-501	124	8	,	,	PUNCT
ftr-501	124	9	claiming	claim	VERB
ftr-501	124	10	that	that	SCONJ
ftr-501	124	11	the	the	DET
ftr-501	124	12	press	press	NOUN
ftr-501	124	13	release	release	NOUN
ftr-501	124	14	constituted	constitute	VERB
ftr-501	124	15	an	an	DET
ftr-501	124	16	unauthorized	unauthorized	ADJ
ftr-501	124	17	release	release	NOUN
ftr-501	124	18	of	of	ADP
ftr-501	124	19	return	return	NOUN
ftr-501	124	20	information	information	NOUN
ftr-501	124	21	under	under	ADP
ftr-501	124	22	section	section	NOUN
ftr-501	124	23	6103	6103	NUM
ftr-501	124	24	.	.	PUNCT
ftr-501	125	1	first	first	ADV
ftr-501	125	2	,	,	PUNCT
ftr-501	125	3	the	the	DET
ftr-501	125	4	court	court	NOUN
ftr-501	125	5	noted	note	VERB
ftr-501	125	6	a	a	DET
ftr-501	125	7	conflict	conflict	NOUN
ftr-501	125	8	between	between	ADP
ftr-501	125	9	the	the	DET
ftr-501	125	10	circuits	circuit	NOUN
ftr-501	125	11	regarding	regard	VERB
ftr-501	125	12	whether	whether	SCONJ
ftr-501	125	13	the	the	DET
ftr-501	125	14	release	release	NOUN
ftr-501	125	15	of	of	ADP
ftr-501	125	16	return	return	NOUN
ftr-501	125	17	information	information	NOUN
ftr-501	125	18	previously	previously	ADV
ftr-501	125	19	included	include	VERB
ftr-501	125	20	in	in	ADP
ftr-501	125	21	the	the	DET
ftr-501	125	22	public	public	ADJ
ftr-501	125	23	record	record	NOUN
ftr-501	125	24	constituted	constitute	VERB
ftr-501	125	25	the	the	DET
ftr-501	125	26	unauthorized	unauthorized	ADJ
ftr-501	125	27	"	"	PUNCT
ftr-501	125	28	disclosure	disclosure	NOUN
ftr-501	125	29	"	"	PUNCT
ftr-501	125	30	of	of	ADP
ftr-501	125	31	that	that	DET
ftr-501	125	32	information	information	NOUN
ftr-501	125	33	.	.	PUNCT
ftr-501	126	1	25	25	NUM
ftr-501	126	2	the	the	DET
ftr-501	126	3	court	court	NOUN
ftr-501	126	4	then	then	ADV
ftr-501	126	5	ruled	rule	VERB
ftr-501	126	6	that	that	SCONJ
ftr-501	126	7	it	it	PRON
ftr-501	126	8	did	do	AUX
ftr-501	126	9	not	not	PART
ftr-501	126	10	have	have	VERB
ftr-501	126	11	to	to	PART
ftr-501	126	12	enter	enter	VERB
ftr-501	126	13	the	the	DET
ftr-501	126	14	fray	fray	NOUN
ftr-501	126	15	,	,	PUNCT
ftr-501	126	16	because	because	SCONJ
ftr-501	126	17	it	it	PRON
ftr-501	126	18	did	do	AUX
ftr-501	126	19	not	not	PART
ftr-501	126	20	reach	reach	VERB
ftr-501	126	21	that	that	DET
ftr-501	126	22	issue	issue	NOUN
ftr-501	126	23	.	.	PUNCT
ftr-501	127	1	the	the	DET
ftr-501	127	2	court	court	NOUN
ftr-501	127	3	found	find	VERB
ftr-501	127	4	the	the	DET
ftr-501	127	5	press	press	NOUN
ftr-501	127	6	release	release	NOUN
ftr-501	127	7	was	be	AUX
ftr-501	127	8	not	not	PART
ftr-501	127	9	a	a	DET
ftr-501	127	10	publication	publication	NOUN
ftr-501	127	11	of	of	ADP
ftr-501	127	12	the	the	DET
ftr-501	127	13	taxpayer	taxpayer	NOUN
ftr-501	127	14	's	's	PART
ftr-501	127	15	return	return	NOUN
ftr-501	127	16	information	information	NOUN
ftr-501	127	17	,	,	PUNCT
ftr-501	127	18	but	but	CCONJ
ftr-501	127	19	rather	rather	ADV
ftr-501	127	20	a	a	DET
ftr-501	127	21	publication	publication	NOUN
ftr-501	127	22	of	of	ADP
ftr-501	127	23	the	the	DET
ftr-501	127	24	tax	tax	NOUN
ftr-501	127	25	court	court	NOUN
ftr-501	127	26	opinion	opinion	NOUN
ftr-501	127	27	:	:	PUNCT
ftr-501	128	1	[	[	X
ftr-501	128	2	t]he	t]he	ADJ
ftr-501	128	3	definition	definition	NOUN
ftr-501	128	4	of	of	ADP
ftr-501	128	5	return	return	NOUN
ftr-501	128	6	information	information	NOUN
ftr-501	128	7	comes	come	VERB
ftr-501	128	8	into	into	ADP
ftr-501	128	9	play	play	NOUN
ftr-501	128	10	only	only	ADV
ftr-501	128	11	when	when	SCONJ
ftr-501	128	12	the	the	DET
ftr-501	128	13	immediate	immediate	ADJ
ftr-501	128	14	source	source	NOUN
ftr-501	128	15	of	of	ADP
ftr-501	128	16	the	the	DET
ftr-501	128	17	information	information	NOUN
ftr-501	128	18	is	be	AUX
ftr-501	128	19	a	a	DET
ftr-501	128	20	return	return	NOUN
ftr-501	128	21	,	,	PUNCT
ftr-501	128	22	or	or	CCONJ
ftr-501	128	23	some	some	DET
ftr-501	128	24	internal	internal	ADJ
ftr-501	128	25	document	document	NOUN
ftr-501	128	26	based	base	VERB
ftr-501	128	27	on	on	ADP
ftr-501	128	28	a	a	DET
ftr-501	128	29	return	return	NOUN
ftr-501	128	30	,	,	PUNCT
ftr-501	128	31	as	as	SCONJ
ftr-501	128	32	these	these	DET
ftr-501	128	33	terms	term	NOUN
ftr-501	128	34	are	be	AUX
ftr-501	128	35	defined	define	VERB
ftr-501	128	36	in	in	ADP
ftr-501	128	37	section	section	NOUN
ftr-501	128	38	6103(b)(2	6103(b)(2	NUM
ftr-501	128	39	)	)	PUNCT
ftr-501	128	40	,	,	PUNCT
ftr-501	128	41	and	and	CCONJ
ftr-501	128	42	not	not	PART
ftr-501	128	43	when	when	SCONJ
ftr-501	128	44	the	the	DET
ftr-501	128	45	immediate	immediate	ADJ
ftr-501	128	46	source	source	NOUN
ftr-501	128	47	is	be	AUX
ftr-501	128	48	a	a	DET
ftr-501	128	49	public	public	ADJ
ftr-501	128	50	document	document	NOUN
ftr-501	128	51	lawfully	lawfully	ADV
ftr-501	128	52	prepared	prepare	VERB
ftr-501	128	53	by	by	ADP
ftr-501	128	54	an	an	DET
ftr-501	128	55	agency	agency	NOUN
ftr-501	128	56	that	that	PRON
ftr-501	128	57	is	be	AUX
ftr-501	128	58	separate	separate	ADJ
ftr-501	128	59	from	from	ADP
ftr-501	128	60	the	the	DET
ftr-501	128	61	internal	internal	ADJ
ftr-501	128	62	revenue	revenue	NOUN
ftr-501	128	63	service	service	NOUN
ftr-501	128	64	and	and	CCONJ
ftr-501	128	65	has	have	VERB
ftr-501	128	66	lawful	lawful	ADJ
ftr-501	128	67	access	access	NOUN
ftr-501	128	68	to	to	ADP
ftr-501	128	69	tax	tax	NOUN
ftr-501	128	70	returns	return	NOUN
ftr-501	128	71	.	.	PUNCT
ftr-501	129	1	the	the	DET
ftr-501	129	2	tax	tax	NOUN
ftr-501	129	3	court	court	NOUN
ftr-501	129	4	is	be	AUX
ftr-501	129	5	such	such	DET
ftr-501	129	6	an	an	DET
ftr-501	129	7	agency.26	agency.26	ADJ
ftr-501	129	8	on	on	ADP
ftr-501	129	9	the	the	DET
ftr-501	129	10	initial	initial	ADJ
ftr-501	129	11	reading	reading	NOUN
ftr-501	129	12	of	of	ADP
ftr-501	129	13	the	the	DET
ftr-501	129	14	opinion	opinion	NOUN
ftr-501	129	15	,	,	PUNCT
ftr-501	129	16	this	this	DET
ftr-501	129	17	"	"	PUNCT
ftr-501	129	18	immediate	immediate	ADJ
ftr-501	129	19	source	source	NOUN
ftr-501	129	20	"	"	PUNCT
ftr-501	129	21	rule	rule	NOUN
ftr-501	129	22	appears	appear	VERB
ftr-501	129	23	to	to	PART
ftr-501	129	24	be	be	AUX
ftr-501	129	25	a	a	DET
ftr-501	129	26	simple	simple	ADJ
ftr-501	129	27	and	and	CCONJ
ftr-501	129	28	satisfactory	satisfactory	ADJ
ftr-501	129	29	method	method	NOUN
ftr-501	129	30	of	of	ADP
ftr-501	129	31	avoiding	avoid	VERB
ftr-501	129	32	the	the	DET
ftr-501	129	33	controversial	controversial	ADJ
ftr-501	129	34	"	"	PUNCT
ftr-501	129	35	disclosure	disclosure	NOUN
ftr-501	129	36	"	"	PUNCT
ftr-501	129	37	issue	issue	NOUN
ftr-501	129	38	.	.	PUNCT
ftr-501	130	1	further	further	ADJ
ftr-501	130	2	analysis	analysis	NOUN
ftr-501	130	3	,	,	PUNCT
ftr-501	130	4	however	however	ADV
ftr-501	130	5	,	,	PUNCT
ftr-501	130	6	shows	show	VERB
ftr-501	130	7	that	that	SCONJ
ftr-501	130	8	this	this	DET
ftr-501	130	9	approach	approach	NOUN
ftr-501	130	10	is	be	AUX
ftr-501	130	11	not	not	PART
ftr-501	130	12	as	as	ADV
ftr-501	130	13	simple	simple	ADJ
ftr-501	130	14	as	as	SCONJ
ftr-501	130	15	it	it	PRON
ftr-501	130	16	first	first	ADV
ftr-501	130	17	appears	appear	VERB
ftr-501	130	18	and	and	CCONJ
ftr-501	130	19	that	that	SCONJ
ftr-501	130	20	it	it	PRON
ftr-501	130	21	raises	raise	VERB
ftr-501	130	22	other	other	ADJ
ftr-501	130	23	,	,	PUNCT
ftr-501	130	24	rather	rather	ADV
ftr-501	130	25	thorny	thorny	ADJ
ftr-501	130	26	,	,	PUNCT
ftr-501	130	27	issues	issue	NOUN
ftr-501	130	28	.	.	PUNCT
ftr-501	131	1	the	the	DET
ftr-501	131	2	immediate	immediate	ADJ
ftr-501	131	3	source	source	NOUN
ftr-501	131	4	rule	rule	NOUN
ftr-501	131	5	allows	allow	VERB
ftr-501	131	6	the	the	DET
ftr-501	131	7	government	government	NOUN
ftr-501	131	8	to	to	PART
ftr-501	131	9	rebut	rebut	VERB
ftr-501	131	10	the	the	DET
ftr-501	131	11	"	"	PUNCT
ftr-501	131	12	return	return	NOUN
ftr-501	131	13	or	or	CCONJ
ftr-501	131	14	return	return	VERB
ftr-501	131	15	information	information	NOUN
ftr-501	131	16	"	"	PUNCT
ftr-501	131	17	requirement	requirement	NOUN
ftr-501	131	18	by	by	ADP
ftr-501	131	19	showing	show	VERB
ftr-501	131	20	four	four	NUM
ftr-501	131	21	elements	element	NOUN
ftr-501	131	22	:	:	PUNCT
ftr-501	131	23	first	first	ADV
ftr-501	131	24	,	,	PUNCT
ftr-501	131	25	that	that	SCONJ
ftr-501	131	26	an	an	DET
ftr-501	131	27	agency	agency	NOUN
ftr-501	131	28	separate	separate	ADJ
ftr-501	131	29	from	from	ADP
ftr-501	131	30	the	the	DET
ftr-501	131	31	internal	internal	ADJ
ftr-501	131	32	revenue	revenue	NOUN
ftr-501	131	33	service	service	NOUN
ftr-501	131	34	lawfully	lawfully	ADV
ftr-501	131	35	obtained	obtain	VERB
ftr-501	131	36	the	the	DET
ftr-501	131	37	taxpayer	taxpayer	NOUN
ftr-501	131	38	's	's	PART
ftr-501	131	39	return	return	NOUN
ftr-501	131	40	or	or	CCONJ
ftr-501	131	41	return	return	VERB
ftr-501	131	42	information	information	NOUN
ftr-501	131	43	;	;	PUNCT
ftr-501	131	44	second	second	X
ftr-501	131	45	,	,	PUNCT
ftr-501	131	46	that	that	SCONJ
ftr-501	131	47	this	this	DET
ftr-501	131	48	separate	separate	ADJ
ftr-501	131	49	agency	agency	NOUN
ftr-501	131	50	made	make	VERB
ftr-501	131	51	an	an	DET
ftr-501	131	52	authorized	authorized	ADJ
ftr-501	131	53	disclosure	disclosure	NOUN
ftr-501	131	54	of	of	ADP
ftr-501	131	55	the	the	DET
ftr-501	131	56	information	information	NOUN
ftr-501	131	57	;	;	PUNCT
ftr-501	131	58	third	third	ADV
ftr-501	131	59	,	,	PUNCT
ftr-501	131	60	that	that	SCONJ
ftr-501	131	61	the	the	DET
ftr-501	131	62	disclosure	disclosure	NOUN
ftr-501	131	63	was	be	AUX
ftr-501	131	64	made	make	VERB
ftr-501	131	65	in	in	ADP
ftr-501	131	66	a	a	DET
ftr-501	131	67	public	public	ADJ
ftr-501	131	68	document	document	NOUN
ftr-501	131	69	;	;	PUNCT
ftr-501	131	70	and	and	CCONJ
ftr-501	131	71	,	,	PUNCT
ftr-501	131	72	fourth	fourth	ADJ
ftr-501	131	73	,	,	PUNCT
ftr-501	131	74	that	that	SCONJ
ftr-501	131	75	the	the	DET
ftr-501	131	76	service	service	NOUN
ftr-501	131	77	's	's	PART
ftr-501	131	78	subsequent	subsequent	ADJ
ftr-501	131	79	disclosure	disclosure	NOUN
ftr-501	131	80	was	be	AUX
ftr-501	131	81	based	base	VERB
ftr-501	131	82	on	on	ADP
ftr-501	131	83	the	the	DET
ftr-501	131	84	information	information	NOUN
ftr-501	131	85	contained	contain	VERB
ftr-501	131	86	in	in	ADP
ftr-501	131	87	the	the	DET
ftr-501	131	88	separate	separate	ADJ
ftr-501	131	89	agency	agency	NOUN
ftr-501	131	90	's	's	PART
ftr-501	131	91	disclosure.27	disclosure.27	ADJ
ftr-501	131	92	24	24	NUM
ftr-501	131	93	.	.	PUNCT
ftr-501	131	94	890	890	NUM
ftr-501	131	95	f.2d	f.2d	NUM
ftr-501	131	96	18	18	NUM
ftr-501	131	97	,	,	PUNCT
ftr-501	131	98	19	19	NUM
ftr-501	131	99	(	(	PUNCT
ftr-501	131	100	7th	7th	ADJ
ftr-501	131	101	cir	cir	NOUN
ftr-501	131	102	.	.	PROPN
ftr-501	131	103	1989	1989	NUM
ftr-501	131	104	)	)	PUNCT
ftr-501	131	105	.	.	PUNCT
ftr-501	132	1	25	25	NUM
ftr-501	132	2	.	.	X
ftr-501	133	1	see	see	VERB
ftr-501	133	2	infra	infra	NOUN
ftr-501	133	3	part	part	NOUN
ftr-501	133	4	ii.a.3	ii.a.3	PROPN
ftr-501	133	5	.	.	PUNCT
ftr-501	134	1	26	26	NUM
ftr-501	134	2	.	.	PUNCT
ftr-501	135	1	thomas	thomas	PROPN
ftr-501	135	2	,	,	PUNCT
ftr-501	135	3	890	890	NUM
ftr-501	135	4	f.2d	f.2d	X
ftr-501	135	5	at	at	ADP
ftr-501	135	6	20	20	NUM
ftr-501	135	7	-	-	SYM
ftr-501	135	8	21	21	NUM
ftr-501	135	9	.	.	PUNCT
ftr-501	135	10	27	27	NUM
ftr-501	135	11	.	.	PUNCT
ftr-501	136	1	see	see	VERB
ftr-501	136	2	i	i	PRON
ftr-501	136	3	d.	d.	PROPN
ftr-501	136	4	at	at	ADP
ftr-501	136	5	21	21	NUM
ftr-501	136	6	.	.	PUNCT
ftr-501	137	1	[	[	X
ftr-501	137	2	vol	vol	NOUN
ftr-501	137	3	.	.	PUNCT
ftr-501	138	1	1:10	1:10	NUM
ftr-501	138	2	irc	irc	PROPN
ftr-501	138	3	§	§	PROPN
ftr-501	138	4	§	§	PROPN
ftr-501	138	5	7431	7431	NUM
ftr-501	138	6	and	and	CCONJ
ftr-501	138	7	7433	7433	NUM
ftr-501	138	8	the	the	DET
ftr-501	138	9	first	first	ADJ
ftr-501	138	10	objection	objection	NOUN
ftr-501	138	11	to	to	ADP
ftr-501	138	12	the	the	DET
ftr-501	138	13	"	"	PUNCT
ftr-501	138	14	immediate	immediate	ADJ
ftr-501	138	15	source	source	NOUN
ftr-501	138	16	"	"	PUNCT
ftr-501	138	17	rule	rule	NOUN
ftr-501	138	18	is	be	AUX
ftr-501	138	19	that	that	SCONJ
ftr-501	138	20	there	there	PRON
ftr-501	138	21	is	be	VERB
ftr-501	138	22	no	no	DET
ftr-501	138	23	support	support	NOUN
ftr-501	138	24	for	for	ADP
ftr-501	138	25	it	it	PRON
ftr-501	138	26	in	in	ADP
ftr-501	138	27	either	either	CCONJ
ftr-501	138	28	the	the	DET
ftr-501	138	29	statutory	statutory	ADJ
ftr-501	138	30	language	language	NOUN
ftr-501	138	31	or	or	CCONJ
ftr-501	138	32	legislative	legislative	ADJ
ftr-501	138	33	history	history	NOUN
ftr-501	138	34	.	.	PUNCT
ftr-501	139	1	on	on	ADP
ftr-501	139	2	the	the	DET
ftr-501	139	3	contrary	contrary	NOUN
ftr-501	139	4	,	,	PUNCT
ftr-501	139	5	the	the	DET
ftr-501	139	6	definition	definition	NOUN
ftr-501	139	7	of	of	ADP
ftr-501	139	8	"	"	PUNCT
ftr-501	139	9	return	return	VERB
ftr-501	139	10	information	information	NOUN
ftr-501	139	11	"	"	PUNCT
ftr-501	139	12	given	give	VERB
ftr-501	139	13	in	in	ADP
ftr-501	139	14	section	section	NOUN
ftr-501	139	15	6103(b	6103(b	VERB
ftr-501	139	16	)	)	PUNCT
ftr-501	139	17	is	be	AUX
ftr-501	139	18	very	very	ADV
ftr-501	139	19	broad	broad	ADJ
ftr-501	139	20	and	and	CCONJ
ftr-501	139	21	straightforward	straightforward	ADJ
ftr-501	139	22	,	,	PUNCT
ftr-501	139	23	and	and	CCONJ
ftr-501	139	24	contains	contain	VERB
ftr-501	139	25	no	no	DET
ftr-501	139	26	suggestion	suggestion	NOUN
ftr-501	139	27	that	that	SCONJ
ftr-501	139	28	information	information	NOUN
ftr-501	139	29	otherwise	otherwise	ADV
ftr-501	139	30	falling	fall	VERB
ftr-501	139	31	within	within	ADP
ftr-501	139	32	its	its	PRON
ftr-501	139	33	terms	term	NOUN
ftr-501	139	34	might	might	AUX
ftr-501	139	35	be	be	AUX
ftr-501	139	36	redefined	redefine	VERB
ftr-501	139	37	by	by	ADP
ftr-501	139	38	virtue	virtue	NOUN
ftr-501	139	39	of	of	ADP
ftr-501	139	40	the	the	DET
ftr-501	139	41	context	context	NOUN
ftr-501	139	42	in	in	ADP
ftr-501	139	43	which	which	PRON
ftr-501	139	44	it	it	PRON
ftr-501	139	45	is	be	AUX
ftr-501	139	46	disclosed	disclose	VERB
ftr-501	139	47	.	.	PUNCT
ftr-501	140	1	statutory	statutory	ADJ
ftr-501	140	2	construction	construction	NOUN
ftr-501	140	3	aside	aside	ADV
ftr-501	140	4	,	,	PUNCT
ftr-501	140	5	application	application	NOUN
ftr-501	140	6	of	of	ADP
ftr-501	140	7	the	the	DET
ftr-501	140	8	seventh	seventh	ADJ
ftr-501	140	9	circuit	circuit	NOUN
ftr-501	140	10	's	's	PART
ftr-501	140	11	"	"	PUNCT
ftr-501	140	12	immediate	immediate	ADJ
ftr-501	140	13	source	source	NOUN
ftr-501	140	14	"	"	PUNCT
ftr-501	140	15	rule	rule	NOUN
ftr-501	140	16	to	to	ADP
ftr-501	140	17	common	common	ADJ
ftr-501	140	18	fact	fact	NOUN
ftr-501	140	19	patterns	pattern	NOUN
ftr-501	140	20	requires	require	VERB
ftr-501	140	21	some	some	DET
ftr-501	140	22	interesting	interesting	ADJ
ftr-501	140	23	and	and	CCONJ
ftr-501	140	24	troubling	troubling	ADJ
ftr-501	140	25	conclusions	conclusion	NOUN
ftr-501	140	26	,	,	PUNCT
ftr-501	140	27	which	which	PRON
ftr-501	140	28	can	can	AUX
ftr-501	140	29	best	well	ADV
ftr-501	140	30	be	be	AUX
ftr-501	140	31	illustrated	illustrate	VERB
ftr-501	140	32	by	by	ADP
ftr-501	140	33	a	a	DET
ftr-501	140	34	series	series	NOUN
ftr-501	140	35	of	of	ADP
ftr-501	140	36	hypothetical	hypothetical	ADJ
ftr-501	140	37	situations	situation	NOUN
ftr-501	140	38	.	.	PUNCT
ftr-501	141	1	for	for	ADP
ftr-501	141	2	example	example	NOUN
ftr-501	141	3	,	,	PUNCT
ftr-501	141	4	assume	assume	VERB
ftr-501	141	5	that	that	SCONJ
ftr-501	141	6	taxpayer	taxpayer	NOUN
ftr-501	141	7	's	's	PART
ftr-501	141	8	identity	identity	NOUN
ftr-501	141	9	and	and	CCONJ
ftr-501	141	10	amount	amount	NOUN
ftr-501	141	11	of	of	ADP
ftr-501	141	12	income	income	NOUN
ftr-501	141	13	reported	report	VERB
ftr-501	141	14	,	,	PUNCT
ftr-501	141	15	and	and	CCONJ
ftr-501	141	16	deductions	deduction	NOUN
ftr-501	141	17	claimed	claim	VERB
ftr-501	141	18	(	(	PUNCT
ftr-501	141	19	information	information	NOUN
ftr-501	141	20	within	within	ADP
ftr-501	141	21	the	the	DET
ftr-501	141	22	definition	definition	NOUN
ftr-501	141	23	of	of	ADP
ftr-501	141	24	"	"	PUNCT
ftr-501	141	25	return	return	VERB
ftr-501	141	26	information	information	NOUN
ftr-501	141	27	"	"	PUNCT
ftr-501	141	28	)	)	PUNCT
ftr-501	141	29	were	be	AUX
ftr-501	141	30	included	include	VERB
ftr-501	141	31	in	in	ADP
ftr-501	141	32	a	a	DET
ftr-501	141	33	pleading	pleading	NOUN
ftr-501	141	34	filed	file	VERB
ftr-501	141	35	by	by	ADP
ftr-501	141	36	counsel	counsel	NOUN
ftr-501	141	37	for	for	ADP
ftr-501	141	38	the	the	DET
ftr-501	141	39	service	service	NOUN
ftr-501	141	40	'	'	PUNCT
ftr-501	141	41	in	in	ADP
ftr-501	141	42	a	a	DET
ftr-501	141	43	tax	tax	NOUN
ftr-501	141	44	court	court	NOUN
ftr-501	141	45	proceeding	proceeding	NOUN
ftr-501	141	46	,	,	PUNCT
ftr-501	141	47	'	'	PUNCT
ftr-501	141	48	and	and	CCONJ
ftr-501	141	49	that	that	SCONJ
ftr-501	141	50	the	the	DET
ftr-501	141	51	service	service	NOUN
ftr-501	141	52	subsequently	subsequently	ADV
ftr-501	141	53	issued	issue	VERB
ftr-501	141	54	a	a	DET
ftr-501	141	55	press	press	NOUN
ftr-501	141	56	release	release	NOUN
ftr-501	141	57	based	base	VERB
ftr-501	141	58	on	on	ADP
ftr-501	141	59	the	the	DET
ftr-501	141	60	pleadings	pleading	NOUN
ftr-501	141	61	,	,	PUNCT
ftr-501	141	62	reciting	recite	VERB
ftr-501	141	63	the	the	DET
ftr-501	141	64	return	return	NOUN
ftr-501	141	65	information	information	NOUN
ftr-501	141	66	.	.	PUNCT
ftr-501	142	1	under	under	ADP
ftr-501	142	2	the	the	DET
ftr-501	142	3	"	"	PUNCT
ftr-501	142	4	immediate	immediate	ADJ
ftr-501	142	5	source	source	NOUN
ftr-501	142	6	"	"	PUNCT
ftr-501	142	7	rule	rule	NOUN
ftr-501	142	8	,	,	PUNCT
ftr-501	142	9	taxpayer	taxpayer	NOUN
ftr-501	142	10	will	will	AUX
ftr-501	142	11	be	be	AUX
ftr-501	142	12	able	able	ADJ
ftr-501	142	13	to	to	PART
ftr-501	142	14	satisfy	satisfy	VERB
ftr-501	142	15	the	the	DET
ftr-501	142	16	"	"	PUNCT
ftr-501	142	17	return	return	NOUN
ftr-501	142	18	or	or	CCONJ
ftr-501	142	19	return	return	VERB
ftr-501	142	20	information	information	NOUN
ftr-501	142	21	"	"	PUNCT
ftr-501	142	22	element	element	NOUN
ftr-501	142	23	of	of	ADP
ftr-501	142	24	liability	liability	NOUN
ftr-501	142	25	under	under	ADP
ftr-501	142	26	section	section	NOUN
ftr-501	142	27	7431	7431	NUM
ftr-501	142	28	because	because	SCONJ
ftr-501	142	29	the	the	DET
ftr-501	142	30	underlying	underlie	VERB
ftr-501	142	31	disclosure	disclosure	NOUN
ftr-501	142	32	(	(	PUNCT
ftr-501	142	33	the	the	DET
ftr-501	142	34	pleading	pleading	NOUN
ftr-501	142	35	)	)	PUNCT
ftr-501	142	36	was	be	AUX
ftr-501	142	37	prepared	prepare	VERB
ftr-501	142	38	by	by	ADP
ftr-501	142	39	the	the	DET
ftr-501	142	40	service	service	NOUN
ftr-501	142	41	,	,	PUNCT
ftr-501	142	42	not	not	PART
ftr-501	142	43	by	by	ADP
ftr-501	142	44	an	an	DET
ftr-501	142	45	agency	agency	NOUN
ftr-501	142	46	separate	separate	ADJ
ftr-501	142	47	from	from	ADP
ftr-501	142	48	it	it	PRON
ftr-501	142	49	.	.	PUNCT
ftr-501	143	1	suppose	suppose	VERB
ftr-501	143	2	,	,	PUNCT
ftr-501	143	3	instead	instead	ADV
ftr-501	143	4	,	,	PUNCT
ftr-501	143	5	that	that	SCONJ
ftr-501	143	6	the	the	DET
ftr-501	143	7	pleading	pleading	NOUN
ftr-501	143	8	,	,	PUNCT
ftr-501	143	9	containing	contain	VERB
ftr-501	143	10	the	the	DET
ftr-501	143	11	identical	identical	ADJ
ftr-501	143	12	return	return	NOUN
ftr-501	143	13	information	information	NOUN
ftr-501	143	14	,	,	PUNCT
ftr-501	143	15	was	be	AUX
ftr-501	143	16	filed	file	VERB
ftr-501	143	17	in	in	ADP
ftr-501	143	18	federal	federal	ADJ
ftr-501	143	19	district	district	NOUN
ftr-501	143	20	court	court	NOUN
ftr-501	143	21	,	,	PUNCT
ftr-501	143	22	where	where	SCONJ
ftr-501	143	23	the	the	DET
ftr-501	143	24	internal	internal	ADJ
ftr-501	143	25	revenue	revenue	NOUN
ftr-501	143	26	service	service	NOUN
ftr-501	143	27	was	be	AUX
ftr-501	143	28	represented	represent	VERB
ftr-501	143	29	by	by	ADP
ftr-501	143	30	attorneys	attorney	NOUN
ftr-501	143	31	from	from	ADP
ftr-501	143	32	the	the	DET
ftr-501	143	33	justice	justice	PROPN
ftr-501	143	34	department	department	PROPN
ftr-501	143	35	.	.	PUNCT
ftr-501	144	1	here	here	ADV
ftr-501	144	2	,	,	PUNCT
ftr-501	144	3	under	under	ADP
ftr-501	144	4	the	the	DET
ftr-501	144	5	"	"	PUNCT
ftr-501	144	6	immediate	immediate	ADJ
ftr-501	144	7	source	source	NOUN
ftr-501	144	8	"	"	PUNCT
ftr-501	144	9	rule	rule	NOUN
ftr-501	144	10	,	,	PUNCT
ftr-501	144	11	taxpayer	taxpayer	NOUN
ftr-501	144	12	will	will	AUX
ftr-501	144	13	not	not	PART
ftr-501	144	14	be	be	AUX
ftr-501	144	15	able	able	ADJ
ftr-501	144	16	to	to	PART
ftr-501	144	17	satisfy	satisfy	VERB
ftr-501	144	18	the	the	DET
ftr-501	144	19	"	"	PUNCT
ftr-501	144	20	return	return	NOUN
ftr-501	144	21	or	or	CCONJ
ftr-501	144	22	return	return	VERB
ftr-501	144	23	information	information	NOUN
ftr-501	144	24	"	"	PUNCT
ftr-501	144	25	requirement	requirement	NOUN
ftr-501	144	26	,	,	PUNCT
ftr-501	144	27	and	and	CCONJ
ftr-501	144	28	therefore	therefore	ADV
ftr-501	144	29	can	can	AUX
ftr-501	144	30	not	not	PART
ftr-501	144	31	establish	establish	VERB
ftr-501	144	32	liability	liability	NOUN
ftr-501	144	33	under	under	ADP
ftr-501	144	34	section	section	NOUN
ftr-501	144	35	7431	7431	NUM
ftr-501	144	36	,	,	PUNCT
ftr-501	144	37	because	because	SCONJ
ftr-501	144	38	the	the	DET
ftr-501	144	39	underlying	underlie	VERB
ftr-501	144	40	disclosure	disclosure	NOUN
ftr-501	144	41	was	be	AUX
ftr-501	144	42	made	make	VERB
ftr-501	144	43	by	by	ADP
ftr-501	144	44	an	an	DET
ftr-501	144	45	agency	agency	NOUN
ftr-501	144	46	separate	separate	ADJ
ftr-501	144	47	from	from	ADP
ftr-501	144	48	the	the	DET
ftr-501	144	49	internal	internal	ADJ
ftr-501	144	50	revenue	revenue	NOUN
ftr-501	144	51	service	service	NOUN
ftr-501	144	52	.	.	PUNCT
ftr-501	144	53	"	"	PUNCT
ftr-501	145	1	the	the	DET
ftr-501	145	2	"	"	PUNCT
ftr-501	145	3	immediate	immediate	ADJ
ftr-501	145	4	source	source	NOUN
ftr-501	145	5	"	"	PUNCT
ftr-501	145	6	rule	rule	NOUN
ftr-501	145	7	,	,	PUNCT
ftr-501	145	8	by	by	ADP
ftr-501	145	9	focusing	focus	VERB
ftr-501	145	10	inquiry	inquiry	NOUN
ftr-501	145	11	on	on	ADP
ftr-501	145	12	the	the	DET
ftr-501	145	13	immediate	immediate	ADJ
ftr-501	145	14	source	source	NOUN
ftr-501	145	15	of	of	ADP
ftr-501	145	16	the	the	DET
ftr-501	145	17	information	information	NOUN
ftr-501	145	18	rather	rather	ADV
ftr-501	145	19	than	than	ADP
ftr-501	145	20	on	on	ADP
ftr-501	145	21	the	the	DET
ftr-501	145	22	nature	nature	NOUN
ftr-501	145	23	of	of	ADP
ftr-501	145	24	the	the	DET
ftr-501	145	25	information	information	NOUN
ftr-501	145	26	itself	itself	PRON
ftr-501	145	27	,	,	PUNCT
ftr-501	145	28	creates	create	VERB
ftr-501	145	29	a	a	DET
ftr-501	145	30	situation	situation	NOUN
ftr-501	145	31	where	where	SCONJ
ftr-501	145	32	the	the	DET
ftr-501	145	33	very	very	ADV
ftr-501	145	34	same	same	ADJ
ftr-501	145	35	information	information	NOUN
ftr-501	145	36	from	from	ADP
ftr-501	145	37	ultimately	ultimately	ADV
ftr-501	145	38	the	the	DET
ftr-501	145	39	same	same	ADJ
ftr-501	145	40	source	source	NOUN
ftr-501	145	41	can	can	AUX
ftr-501	145	42	co	co	VERB
ftr-501	145	43	-	-	VERB
ftr-501	145	44	exist	exist	VERB
ftr-501	145	45	in	in	ADP
ftr-501	145	46	both	both	PRON
ftr-501	145	47	protected	protect	VERB
ftr-501	145	48	and	and	CCONJ
ftr-501	145	49	unprotected	unprotected	ADJ
ftr-501	145	50	forms	form	NOUN
ftr-501	145	51	.	.	PUNCT
ftr-501	146	1	suppose	suppose	VERB
ftr-501	146	2	that	that	SCONJ
ftr-501	146	3	,	,	PUNCT
ftr-501	146	4	in	in	ADP
ftr-501	146	5	the	the	DET
ftr-501	146	6	thomas	thomas	PROPN
ftr-501	146	7	case	case	NOUN
ftr-501	146	8	itself	itself	PRON
ftr-501	146	9	,	,	PUNCT
ftr-501	146	10	the	the	DET
ftr-501	146	11	plaintiff	plaintiff	NOUN
ftr-501	146	12	had	have	AUX
ftr-501	146	13	(	(	PUNCT
ftr-501	146	14	somehow	somehow	ADV
ftr-501	146	15	)	)	PUNCT
ftr-501	146	16	been	be	AUX
ftr-501	146	17	able	able	ADJ
ftr-501	146	18	to	to	PART
ftr-501	146	19	prove	prove	VERB
ftr-501	146	20	that	that	SCONJ
ftr-501	146	21	the	the	DET
ftr-501	146	22	internal	internal	ADJ
ftr-501	146	23	revenue	revenue	NOUN
ftr-501	146	24	service	service	NOUN
ftr-501	146	25	had	have	AUX
ftr-501	146	26	taken	take	VERB
ftr-501	146	27	the	the	DET
ftr-501	146	28	information	information	NOUN
ftr-501	146	29	contained	contain	VERB
ftr-501	146	30	in	in	ADP
ftr-501	146	31	its	its	PRON
ftr-501	146	32	press	press	NOUN
ftr-501	146	33	release	release	NOUN
ftr-501	146	34	from	from	ADP
ftr-501	146	35	the	the	DET
ftr-501	146	36	pleading	pleading	NOUN
ftr-501	146	37	of	of	ADP
ftr-501	146	38	the	the	DET
ftr-501	146	39	service	service	NOUN
ftr-501	146	40	's	's	PART
ftr-501	146	41	counsel	counsel	NOUN
ftr-501	146	42	,	,	PUNCT
ftr-501	146	43	rather	rather	ADV
ftr-501	146	44	than	than	ADP
ftr-501	146	45	from	from	ADP
ftr-501	146	46	the	the	DET
ftr-501	146	47	tax	tax	NOUN
ftr-501	146	48	28	28	NUM
ftr-501	146	49	.	.	PUNCT
ftr-501	147	1	in	in	ADP
ftr-501	147	2	the	the	DET
ftr-501	147	3	tax	tax	NOUN
ftr-501	147	4	court	court	NOUN
ftr-501	147	5	,	,	PUNCT
ftr-501	147	6	the	the	DET
ftr-501	147	7	internal	internal	ADJ
ftr-501	147	8	revenue	revenue	NOUN
ftr-501	147	9	service	service	NOUN
ftr-501	147	10	is	be	AUX
ftr-501	147	11	represented	represent	VERB
ftr-501	147	12	by	by	ADP
ftr-501	147	13	attorneys	attorney	NOUN
ftr-501	147	14	from	from	ADP
ftr-501	147	15	within	within	ADP
ftr-501	147	16	the	the	DET
ftr-501	147	17	service	service	NOUN
ftr-501	147	18	,	,	PUNCT
ftr-501	147	19	not	not	PART
ftr-501	147	20	attorneys	attorney	NOUN
ftr-501	147	21	from	from	ADP
ftr-501	147	22	the	the	DET
ftr-501	147	23	justice	justice	PROPN
ftr-501	147	24	department	department	PROPN
ftr-501	147	25	.	.	PUNCT
ftr-501	148	1	see	see	VERB
ftr-501	148	2	irc	irc	PROPN
ftr-501	148	3	§	§	PROPN
ftr-501	148	4	7452	7452	NUM
ftr-501	148	5	.	.	PUNCT
ftr-501	149	1	29	29	NUM
ftr-501	149	2	.	.	PUNCT
ftr-501	150	1	this	this	PRON
ftr-501	150	2	is	be	AUX
ftr-501	150	3	an	an	DET
ftr-501	150	4	authorized	authorized	ADJ
ftr-501	150	5	disclosure	disclosure	NOUN
ftr-501	150	6	under	under	ADP
ftr-501	150	7	§	§	PROPN
ftr-501	150	8	6103(h)(4	6103(h)(4	NUM
ftr-501	150	9	)	)	PUNCT
ftr-501	150	10	.	.	PUNCT
ftr-501	151	1	see	see	VERB
ftr-501	151	2	infra	infra	NOUN
ftr-501	151	3	part	part	NOUN
ftr-501	151	4	iia.3	iia.3	PROPN
ftr-501	151	5	.	.	PUNCT
ftr-501	152	1	30	30	NUM
ftr-501	152	2	.	.	PUNCT
ftr-501	153	1	see	see	VERB
ftr-501	153	2	t	t	PROPN
ftr-501	153	3	/	/	SYM
ftr-501	153	4	wmas	wma	NOUN
ftr-501	153	5	,	,	PUNCT
ftr-501	153	6	890	890	NUM
ftr-501	153	7	f.2d	f.2d	NOUN
ftr-501	153	8	at	at	ADP
ftr-501	153	9	21	21	NUM
ftr-501	153	10	.	.	PUNCT
ftr-501	154	1	perhaps	perhaps	ADV
ftr-501	154	2	a	a	DET
ftr-501	154	3	question	question	NOUN
ftr-501	154	4	might	might	AUX
ftr-501	154	5	be	be	AUX
ftr-501	154	6	raised	raise	VERB
ftr-501	154	7	as	as	ADP
ftr-501	154	8	to	to	ADP
ftr-501	154	9	whether	whether	SCONJ
ftr-501	154	10	the	the	DET
ftr-501	154	11	justice	justice	PROPN
ftr-501	154	12	department	department	PROPN
ftr-501	154	13	in	in	ADP
ftr-501	154	14	this	this	DET
ftr-501	154	15	hypothetical	hypothetical	ADJ
ftr-501	154	16	is	be	AUX
ftr-501	154	17	"	"	PUNCT
ftr-501	154	18	separate	separate	ADJ
ftr-501	154	19	"	"	PUNCT
ftr-501	154	20	from	from	ADP
ftr-501	154	21	the	the	DET
ftr-501	154	22	internal	internal	ADJ
ftr-501	154	23	revenue	revenue	NOUN
ftr-501	154	24	service	service	NOUN
ftr-501	154	25	within	within	ADP
ftr-501	154	26	the	the	DET
ftr-501	154	27	meaning	meaning	NOUN
ftr-501	154	28	of	of	ADP
ftr-501	154	29	the	the	DET
ftr-501	154	30	thomas	thomas	PROPN
ftr-501	154	31	opinion	opinion	NOUN
ftr-501	154	32	,	,	PUNCT
ftr-501	154	33	which	which	PRON
ftr-501	154	34	does	do	AUX
ftr-501	154	35	not	not	PART
ftr-501	154	36	define	define	VERB
ftr-501	154	37	this	this	DET
ftr-501	154	38	term	term	NOUN
ftr-501	154	39	.	.	PUNCT
ftr-501	155	1	regardless	regardless	ADV
ftr-501	155	2	of	of	ADP
ftr-501	155	3	the	the	DET
ftr-501	155	4	answer	answer	NOUN
ftr-501	155	5	to	to	ADP
ftr-501	155	6	this	this	DET
ftr-501	155	7	question	question	NOUN
ftr-501	155	8	,	,	PUNCT
ftr-501	155	9	the	the	DET
ftr-501	155	10	analysis	analysis	NOUN
ftr-501	155	11	of	of	ADP
ftr-501	155	12	the	the	DET
ftr-501	155	13	"	"	PUNCT
ftr-501	155	14	immediate	immediate	ADJ
ftr-501	155	15	source	source	NOUN
ftr-501	155	16	"	"	PUNCT
ftr-501	155	17	rule	rule	NOUN
ftr-501	155	18	is	be	AUX
ftr-501	155	19	still	still	ADV
ftr-501	155	20	valid	valid	ADJ
ftr-501	155	21	,	,	PUNCT
ftr-501	155	22	since	since	SCONJ
ftr-501	155	23	the	the	DET
ftr-501	155	24	same	same	ADJ
ftr-501	155	25	conclusion	conclusion	NOUN
ftr-501	155	26	would	would	AUX
ftr-501	155	27	be	be	AUX
ftr-501	155	28	reached	reach	VERB
ftr-501	155	29	if	if	SCONJ
ftr-501	155	30	the	the	DET
ftr-501	155	31	underlying	underlying	ADJ
ftr-501	155	32	disclosure	disclosure	NOUN
ftr-501	155	33	was	be	AUX
ftr-501	155	34	made	make	VERB
ftr-501	155	35	by	by	ADP
ftr-501	155	36	a	a	DET
ftr-501	155	37	state	state	NOUN
ftr-501	155	38	attorney	attorney	NOUN
ftr-501	155	39	general	general	NOUN
ftr-501	155	40	in	in	ADP
ftr-501	155	41	a	a	DET
ftr-501	155	42	state	state	NOUN
ftr-501	155	43	tax	tax	NOUN
ftr-501	155	44	case	case	NOUN
ftr-501	155	45	;	;	PUNCT
ftr-501	155	46	the	the	DET
ftr-501	155	47	state	state	NOUN
ftr-501	155	48	attorney	attorney	NOUN
ftr-501	155	49	general	general	NOUN
ftr-501	155	50	is	be	AUX
ftr-501	155	51	certainly	certainly	ADV
ftr-501	155	52	"	"	PUNCT
ftr-501	155	53	separate	separate	ADJ
ftr-501	155	54	"	"	PUNCT
ftr-501	155	55	from	from	ADP
ftr-501	155	56	the	the	DET
ftr-501	155	57	internal	internal	ADJ
ftr-501	155	58	revenue	revenue	NOUN
ftr-501	155	59	service	service	NOUN
ftr-501	155	60	.	.	PUNCT
ftr-501	156	1	19931	19931	NUM
ftr-501	156	2	florida	florida	PROPN
ftr-501	156	3	tax	tax	PROPN
ftr-501	156	4	review	review	NOUN
ftr-501	156	5	court	court	NOUN
ftr-501	156	6	's	's	PART
ftr-501	156	7	opinion	opinion	NOUN
ftr-501	156	8	.	.	PUNCT
ftr-501	157	1	in	in	ADP
ftr-501	157	2	the	the	DET
ftr-501	157	3	language	language	NOUN
ftr-501	157	4	of	of	ADP
ftr-501	157	5	the	the	DET
ftr-501	157	6	thomas	thomas	PROPN
ftr-501	157	7	holding	holding	NOUN
ftr-501	157	8	,	,	PUNCT
ftr-501	157	9	the	the	DET
ftr-501	157	10	"	"	PUNCT
ftr-501	157	11	immediate	immediate	ADJ
ftr-501	157	12	source	source	NOUN
ftr-501	157	13	"	"	PUNCT
ftr-501	157	14	of	of	ADP
ftr-501	157	15	the	the	DET
ftr-501	157	16	information	information	NOUN
ftr-501	157	17	is	be	AUX
ftr-501	157	18	now	now	ADV
ftr-501	157	19	the	the	DET
ftr-501	157	20	underlying	underlying	ADJ
ftr-501	157	21	pleading	pleading	NOUN
ftr-501	157	22	,	,	PUNCT
ftr-501	157	23	and	and	CCONJ
ftr-501	157	24	the	the	DET
ftr-501	157	25	information	information	NOUN
ftr-501	157	26	is	be	AUX
ftr-501	157	27	therefore	therefore	ADV
ftr-501	157	28	still	still	ADV
ftr-501	157	29	protected	protect	VERB
ftr-501	157	30	"	"	PUNCT
ftr-501	157	31	return	return	VERB
ftr-501	157	32	information	information	NOUN
ftr-501	157	33	"	"	PUNCT
ftr-501	157	34	even	even	ADV
ftr-501	157	35	though	though	SCONJ
ftr-501	157	36	it	it	PRON
ftr-501	157	37	has	have	AUX
ftr-501	157	38	already	already	ADV
ftr-501	157	39	been	be	AUX
ftr-501	157	40	disclosed	disclose	VERB
ftr-501	157	41	in	in	ADP
ftr-501	157	42	a	a	DET
ftr-501	157	43	tax	tax	NOUN
ftr-501	157	44	court	court	NOUN
ftr-501	157	45	opinion	opinion	NOUN
ftr-501	157	46	and	and	CCONJ
ftr-501	157	47	even	even	ADV
ftr-501	157	48	though	though	SCONJ
ftr-501	157	49	a	a	DET
ftr-501	157	50	press	press	NOUN
ftr-501	157	51	release	release	NOUN
ftr-501	157	52	based	base	VERB
ftr-501	157	53	on	on	ADP
ftr-501	157	54	that	that	DET
ftr-501	157	55	judicial	judicial	ADJ
ftr-501	157	56	opinion	opinion	NOUN
ftr-501	157	57	would	would	AUX
ftr-501	157	58	not	not	PART
ftr-501	157	59	be	be	AUX
ftr-501	157	60	actionable	actionable	ADJ
ftr-501	157	61	.	.	PUNCT
ftr-501	158	1	viewed	view	VERB
ftr-501	158	2	in	in	ADP
ftr-501	158	3	light	light	NOUN
ftr-501	158	4	of	of	ADP
ftr-501	158	5	the	the	DET
ftr-501	158	6	damage	damage	NOUN
ftr-501	158	7	potentially	potentially	ADV
ftr-501	158	8	caused	cause	VERB
ftr-501	158	9	by	by	ADP
ftr-501	158	10	the	the	DET
ftr-501	158	11	service	service	NOUN
ftr-501	158	12	's	's	PART
ftr-501	158	13	disclosure	disclosure	NOUN
ftr-501	158	14	,	,	PUNCT
ftr-501	158	15	the	the	DET
ftr-501	158	16	factual	factual	ADJ
ftr-501	158	17	distinctions	distinction	NOUN
ftr-501	158	18	in	in	ADP
ftr-501	158	19	these	these	DET
ftr-501	158	20	hypothetical	hypothetical	ADJ
ftr-501	158	21	situations	situation	NOUN
ftr-501	158	22	do	do	AUX
ftr-501	158	23	not	not	PART
ftr-501	158	24	justify	justify	VERB
ftr-501	158	25	the	the	DET
ftr-501	158	26	difference	difference	NOUN
ftr-501	158	27	in	in	ADP
ftr-501	158	28	the	the	DET
ftr-501	158	29	results	result	NOUN
ftr-501	158	30	.	.	PUNCT
ftr-501	159	1	the	the	DET
ftr-501	159	2	identical	identical	ADJ
ftr-501	159	3	information	information	NOUN
ftr-501	159	4	has	have	AUX
ftr-501	159	5	been	be	AUX
ftr-501	159	6	publicly	publicly	ADV
ftr-501	159	7	released	release	VERB
ftr-501	159	8	in	in	ADP
ftr-501	159	9	the	the	DET
ftr-501	159	10	service	service	NOUN
ftr-501	159	11	's	's	PART
ftr-501	159	12	press	press	NOUN
ftr-501	159	13	release	release	NOUN
ftr-501	159	14	,	,	PUNCT
ftr-501	159	15	regardless	regardless	ADV
ftr-501	159	16	of	of	ADP
ftr-501	159	17	whether	whether	SCONJ
ftr-501	159	18	the	the	DET
ftr-501	159	19	underlying	underlying	ADJ
ftr-501	159	20	pleading	pleading	NOUN
ftr-501	159	21	was	be	AUX
ftr-501	159	22	filed	file	VERB
ftr-501	159	23	by	by	ADP
ftr-501	159	24	the	the	DET
ftr-501	159	25	service	service	NOUN
ftr-501	159	26	's	's	PART
ftr-501	159	27	counsel	counsel	NOUN
ftr-501	159	28	or	or	CCONJ
ftr-501	159	29	by	by	ADP
ftr-501	159	30	the	the	DET
ftr-501	159	31	justice	justice	PROPN
ftr-501	159	32	department	department	PROPN
ftr-501	159	33	and	and	CCONJ
ftr-501	159	34	regardless	regardless	ADV
ftr-501	159	35	of	of	ADP
ftr-501	159	36	whether	whether	SCONJ
ftr-501	159	37	the	the	DET
ftr-501	159	38	service	service	NOUN
ftr-501	159	39	copied	copy	VERB
ftr-501	159	40	the	the	DET
ftr-501	159	41	facts	fact	NOUN
ftr-501	159	42	from	from	ADP
ftr-501	159	43	the	the	DET
ftr-501	159	44	pleading	pleading	NOUN
ftr-501	159	45	or	or	CCONJ
ftr-501	159	46	from	from	ADP
ftr-501	159	47	the	the	DET
ftr-501	159	48	tax	tax	NOUN
ftr-501	159	49	court	court	NOUN
ftr-501	159	50	opinion	opinion	NOUN
ftr-501	159	51	.	.	PUNCT
ftr-501	160	1	the	the	DET
ftr-501	160	2	potential	potential	ADJ
ftr-501	160	3	injury	injury	NOUN
ftr-501	160	4	to	to	ADP
ftr-501	160	5	the	the	DET
ftr-501	160	6	taxpayer	taxpayer	NOUN
ftr-501	160	7	is	be	AUX
ftr-501	160	8	the	the	DET
ftr-501	160	9	same	same	ADJ
ftr-501	160	10	in	in	ADP
ftr-501	160	11	each	each	DET
ftr-501	160	12	case.3	case.3	PROPN
ftr-501	160	13	'	'	PUNCT
ftr-501	160	14	b.	b.	PROPN
ftr-501	160	15	erroneous	erroneous	ADJ
ftr-501	160	16	information.-another	information.-another	CCONJ
ftr-501	160	17	potential	potential	ADJ
ftr-501	160	18	issue	issue	NOUN
ftr-501	160	19	under	under	ADP
ftr-501	160	20	the	the	DET
ftr-501	160	21	"	"	PUNCT
ftr-501	160	22	return	return	NOUN
ftr-501	160	23	or	or	CCONJ
ftr-501	160	24	return	return	VERB
ftr-501	160	25	information	information	NOUN
ftr-501	160	26	"	"	PUNCT
ftr-501	160	27	requirement	requirement	NOUN
ftr-501	160	28	of	of	ADP
ftr-501	160	29	section	section	NOUN
ftr-501	160	30	7431	7431	NUM
ftr-501	160	31	is	be	AUX
ftr-501	160	32	whether	whether	SCONJ
ftr-501	160	33	erroneous	erroneous	ADJ
ftr-501	160	34	information	information	NOUN
ftr-501	160	35	comes	come	VERB
ftr-501	160	36	within	within	ADP
ftr-501	160	37	the	the	DET
ftr-501	160	38	definition	definition	NOUN
ftr-501	160	39	of	of	ADP
ftr-501	160	40	protected	protect	VERB
ftr-501	160	41	"	"	PUNCT
ftr-501	160	42	return	return	VERB
ftr-501	160	43	information	information	NOUN
ftr-501	160	44	.	.	PUNCT
ftr-501	161	1	32	32	NUM
ftr-501	161	2	section	section	NOUN
ftr-501	161	3	6103	6103	NUM
ftr-501	161	4	defines	define	NOUN
ftr-501	161	5	"	"	PUNCT
ftr-501	161	6	return	return	VERB
ftr-501	161	7	information	information	NOUN
ftr-501	161	8	"	"	PUNCT
ftr-501	161	9	as	as	ADP
ftr-501	161	10	,	,	PUNCT
ftr-501	161	11	in	in	ADP
ftr-501	161	12	essence	essence	NOUN
ftr-501	161	13	,	,	PUNCT
ftr-501	161	14	any	any	DET
ftr-501	161	15	information	information	NOUN
ftr-501	161	16	concerning	concern	VERB
ftr-501	161	17	the	the	DET
ftr-501	161	18	taxpayer	taxpayer	NOUN
ftr-501	161	19	's	's	PART
ftr-501	161	20	financial	financial	ADJ
ftr-501	161	21	or	or	CCONJ
ftr-501	161	22	tax	tax	NOUN
ftr-501	161	23	situation	situation	NOUN
ftr-501	161	24	,	,	PUNCT
ftr-501	161	25	including	include	VERB
ftr-501	161	26	amount	amount	NOUN
ftr-501	161	27	of	of	ADP
ftr-501	161	28	income	income	NOUN
ftr-501	161	29	,	,	PUNCT
ftr-501	161	30	which	which	PRON
ftr-501	161	31	was	be	AUX
ftr-501	161	32	"	"	PUNCT
ftr-501	161	33	received	receive	VERB
ftr-501	161	34	by	by	ADP
ftr-501	161	35	,	,	PUNCT
ftr-501	161	36	recorded	record	VERB
ftr-501	161	37	by	by	ADP
ftr-501	161	38	,	,	PUNCT
ftr-501	161	39	prepared	prepare	VERB
ftr-501	161	40	by	by	ADP
ftr-501	161	41	,	,	PUNCT
ftr-501	161	42	furnished	furnish	VERB
ftr-501	161	43	to	to	PART
ftr-501	161	44	,	,	PUNCT
ftr-501	161	45	or	or	CCONJ
ftr-501	161	46	collected	collect	VERB
ftr-501	161	47	by	by	ADP
ftr-501	161	48	"	"	PUNCT
ftr-501	161	49	the	the	DET
ftr-501	161	50	internal	internal	ADJ
ftr-501	161	51	revenue	revenue	NOUN
ftr-501	161	52	service	service	NOUN
ftr-501	161	53	for	for	ADP
ftr-501	161	54	tax	tax	NOUN
ftr-501	161	55	administration	administration	NOUN
ftr-501	161	56	purposes	purpose	NOUN
ftr-501	161	57	.	.	PUNCT
ftr-501	162	1	there	there	PRON
ftr-501	162	2	is	be	VERB
ftr-501	162	3	no	no	DET
ftr-501	162	4	express	express	ADJ
ftr-501	162	5	requirement	requirement	NOUN
ftr-501	162	6	that	that	SCONJ
ftr-501	162	7	,	,	PUNCT
ftr-501	162	8	to	to	PART
ftr-501	162	9	qualify	qualify	VERB
ftr-501	162	10	as	as	ADP
ftr-501	162	11	"	"	PUNCT
ftr-501	162	12	return	return	VERB
ftr-501	162	13	31	31	NUM
ftr-501	162	14	.	.	PUNCT
ftr-501	163	1	the	the	DET
ftr-501	163	2	"	"	PUNCT
ftr-501	163	3	immediate	immediate	ADJ
ftr-501	163	4	source	source	NOUN
ftr-501	163	5	"	"	PUNCT
ftr-501	163	6	rule	rule	NOUN
ftr-501	163	7	becomes	become	VERB
ftr-501	163	8	much	much	ADV
ftr-501	163	9	more	more	ADV
ftr-501	163	10	rational	rational	ADJ
ftr-501	163	11	(	(	PUNCT
ftr-501	163	12	and	and	CCONJ
ftr-501	163	13	interesting	interesting	ADJ
ftr-501	163	14	)	)	PUNCT
ftr-501	163	15	if	if	SCONJ
ftr-501	163	16	§	§	PROPN
ftr-501	163	17	7431	7431	NUM
ftr-501	163	18	is	be	AUX
ftr-501	163	19	interpreted	interpret	VERB
ftr-501	163	20	as	as	ADP
ftr-501	163	21	granting	grant	VERB
ftr-501	163	22	taxpayers	taxpayer	NOUN
ftr-501	163	23	a	a	DET
ftr-501	163	24	privilege	privilege	NOUN
ftr-501	163	25	in	in	ADP
ftr-501	163	26	the	the	DET
ftr-501	163	27	information	information	NOUN
ftr-501	163	28	which	which	PRON
ftr-501	163	29	the	the	DET
ftr-501	163	30	service	service	NOUN
ftr-501	163	31	has	have	AUX
ftr-501	163	32	assembled	assemble	VERB
ftr-501	163	33	concerning	concern	VERB
ftr-501	163	34	them	they	PRON
ftr-501	163	35	,	,	PUNCT
ftr-501	163	36	similar	similar	ADJ
ftr-501	163	37	to	to	ADP
ftr-501	163	38	the	the	DET
ftr-501	163	39	attorney	attorney	NOUN
ftr-501	163	40	-	-	PUNCT
ftr-501	163	41	client	client	NOUN
ftr-501	163	42	privilege	privilege	NOUN
ftr-501	163	43	.	.	PUNCT
ftr-501	164	1	this	this	PRON
ftr-501	164	2	is	be	AUX
ftr-501	164	3	a	a	DET
ftr-501	164	4	variation	variation	NOUN
ftr-501	164	5	of	of	ADP
ftr-501	164	6	the	the	DET
ftr-501	164	7	"	"	PUNCT
ftr-501	164	8	loss	loss	NOUN
ftr-501	164	9	of	of	ADP
ftr-501	164	10	confidentiality	confidentiality	NOUN
ftr-501	164	11	"	"	PUNCT
ftr-501	164	12	defense	defense	NOUN
ftr-501	164	13	that	that	PRON
ftr-501	164	14	the	the	DET
ftr-501	164	15	government	government	NOUN
ftr-501	164	16	has	have	AUX
ftr-501	164	17	raised	raise	VERB
ftr-501	164	18	,	,	PUNCT
ftr-501	164	19	which	which	PRON
ftr-501	164	20	is	be	AUX
ftr-501	164	21	discussed	discuss	VERB
ftr-501	164	22	infra	infra	NOUN
ftr-501	164	23	note	note	VERB
ftr-501	164	24	38	38	NUM
ftr-501	164	25	and	and	CCONJ
ftr-501	164	26	part	part	NOUN
ftr-501	164	27	ii.a.3	ii.a.3	PROPN
ftr-501	164	28	.	.	PUNCT
ftr-501	165	1	if	if	SCONJ
ftr-501	165	2	this	this	DET
ftr-501	165	3	interpretation	interpretation	NOUN
ftr-501	165	4	is	be	AUX
ftr-501	165	5	in	in	ADP
ftr-501	165	6	fact	fact	NOUN
ftr-501	165	7	the	the	DET
ftr-501	165	8	theoretical	theoretical	ADJ
ftr-501	165	9	underpinning	underpinning	NOUN
ftr-501	165	10	of	of	ADP
ftr-501	165	11	the	the	DET
ftr-501	165	12	"	"	PUNCT
ftr-501	165	13	immediate	immediate	ADJ
ftr-501	165	14	source	source	NOUN
ftr-501	165	15	"	"	PUNCT
ftr-501	165	16	rule	rule	NOUN
ftr-501	165	17	,	,	PUNCT
ftr-501	165	18	the	the	DET
ftr-501	165	19	thomas	thomas	PROPN
ftr-501	165	20	opinion	opinion	NOUN
ftr-501	165	21	certainly	certainly	ADV
ftr-501	165	22	contains	contain	VERB
ftr-501	165	23	nothing	nothing	PRON
ftr-501	165	24	to	to	PART
ftr-501	165	25	make	make	VERB
ftr-501	165	26	this	this	PRON
ftr-501	165	27	clear	clear	ADJ
ftr-501	165	28	,	,	PUNCT
ftr-501	165	29	and	and	CCONJ
ftr-501	165	30	it	it	PRON
ftr-501	165	31	has	have	AUX
ftr-501	165	32	not	not	PART
ftr-501	165	33	been	be	AUX
ftr-501	165	34	picked	pick	VERB
ftr-501	165	35	up	up	ADP
ftr-501	165	36	by	by	ADP
ftr-501	165	37	any	any	DET
ftr-501	165	38	other	other	ADJ
ftr-501	165	39	courts	court	NOUN
ftr-501	165	40	.	.	PUNCT
ftr-501	166	1	32	32	NUM
ftr-501	166	2	.	.	PUNCT
ftr-501	167	1	a	a	DET
ftr-501	167	2	disclosure	disclosure	NOUN
ftr-501	167	3	of	of	ADP
ftr-501	167	4	erroneous	erroneous	ADJ
ftr-501	167	5	information	information	NOUN
ftr-501	167	6	by	by	ADP
ftr-501	167	7	the	the	DET
ftr-501	167	8	service	service	NOUN
ftr-501	167	9	can	can	AUX
ftr-501	167	10	arise	arise	VERB
ftr-501	167	11	in	in	ADP
ftr-501	167	12	one	one	NUM
ftr-501	167	13	of	of	ADP
ftr-501	167	14	three	three	NUM
ftr-501	167	15	ways	way	NOUN
ftr-501	167	16	:	:	PUNCT
ftr-501	167	17	first	first	ADJ
ftr-501	167	18	,	,	PUNCT
ftr-501	167	19	if	if	SCONJ
ftr-501	167	20	the	the	DET
ftr-501	167	21	source	source	NOUN
ftr-501	167	22	of	of	ADP
ftr-501	167	23	the	the	DET
ftr-501	167	24	information	information	NOUN
ftr-501	167	25	,	,	PUNCT
ftr-501	167	26	whether	whether	SCONJ
ftr-501	167	27	it	it	PRON
ftr-501	167	28	is	be	AUX
ftr-501	167	29	the	the	DET
ftr-501	167	30	taxpayer	taxpayer	NOUN
ftr-501	167	31	or	or	CCONJ
ftr-501	167	32	someone	someone	PRON
ftr-501	167	33	else	else	ADV
ftr-501	167	34	,	,	PUNCT
ftr-501	167	35	provides	provide	VERB
ftr-501	167	36	erroneous	erroneous	ADJ
ftr-501	167	37	information	information	NOUN
ftr-501	167	38	to	to	ADP
ftr-501	167	39	the	the	DET
ftr-501	167	40	service	service	NOUN
ftr-501	167	41	;	;	PUNCT
ftr-501	167	42	second	second	ADJ
ftr-501	167	43	,	,	PUNCT
ftr-501	167	44	if	if	SCONJ
ftr-501	167	45	correct	correct	ADJ
ftr-501	167	46	information	information	NOUN
ftr-501	167	47	is	be	AUX
ftr-501	167	48	supplied	supply	VERB
ftr-501	167	49	to	to	ADP
ftr-501	167	50	the	the	DET
ftr-501	167	51	service	service	NOUN
ftr-501	167	52	,	,	PUNCT
ftr-501	167	53	but	but	CCONJ
ftr-501	167	54	is	be	AUX
ftr-501	167	55	recorded	record	VERB
ftr-501	167	56	incorrectly	incorrectly	ADV
ftr-501	167	57	in	in	ADP
ftr-501	167	58	the	the	DET
ftr-501	167	59	service	service	NOUN
ftr-501	167	60	files	file	NOUN
ftr-501	167	61	and	and	CCONJ
ftr-501	167	62	the	the	DET
ftr-501	167	63	disclosure	disclosure	NOUN
ftr-501	167	64	is	be	AUX
ftr-501	167	65	based	base	VERB
ftr-501	167	66	on	on	ADP
ftr-501	167	67	the	the	DET
ftr-501	167	68	erroneous	erroneous	ADJ
ftr-501	167	69	information	information	NOUN
ftr-501	167	70	as	as	SCONJ
ftr-501	167	71	it	it	PRON
ftr-501	167	72	appears	appear	VERB
ftr-501	167	73	in	in	ADP
ftr-501	167	74	the	the	DET
ftr-501	167	75	file	file	NOUN
ftr-501	167	76	;	;	PUNCT
ftr-501	167	77	or	or	CCONJ
ftr-501	167	78	,	,	PUNCT
ftr-501	167	79	third	third	ADJ
ftr-501	167	80	,	,	PUNCT
ftr-501	167	81	if	if	SCONJ
ftr-501	167	82	the	the	DET
ftr-501	167	83	information	information	NOUN
ftr-501	167	84	is	be	AUX
ftr-501	167	85	correctly	correctly	ADV
ftr-501	167	86	supplied	supply	VERB
ftr-501	167	87	and	and	CCONJ
ftr-501	167	88	recorded	record	VERB
ftr-501	167	89	,	,	PUNCT
ftr-501	167	90	but	but	CCONJ
ftr-501	167	91	the	the	DET
ftr-501	167	92	person	person	NOUN
ftr-501	167	93	making	make	VERB
ftr-501	167	94	the	the	DET
ftr-501	167	95	disclosure	disclosure	NOUN
ftr-501	167	96	incorrectly	incorrectly	ADV
ftr-501	167	97	relates	relate	VERB
ftr-501	167	98	the	the	DET
ftr-501	167	99	information	information	NOUN
ftr-501	167	100	contained	contain	VERB
ftr-501	167	101	in	in	ADP
ftr-501	167	102	the	the	DET
ftr-501	167	103	files	file	NOUN
ftr-501	167	104	.	.	PUNCT
ftr-501	168	1	although	although	SCONJ
ftr-501	168	2	some	some	DET
ftr-501	168	3	secondary	secondary	ADJ
ftr-501	168	4	issues	issue	NOUN
ftr-501	168	5	may	may	AUX
ftr-501	168	6	differ	differ	VERB
ftr-501	168	7	depending	depend	VERB
ftr-501	168	8	on	on	ADP
ftr-501	168	9	the	the	DET
ftr-501	168	10	precise	precise	ADJ
ftr-501	168	11	manner	manner	NOUN
ftr-501	168	12	in	in	ADP
ftr-501	168	13	which	which	PRON
ftr-501	168	14	the	the	DET
ftr-501	168	15	situation	situation	NOUN
ftr-501	168	16	arose	arise	VERB
ftr-501	168	17	,	,	PUNCT
ftr-501	168	18	all	all	DET
ftr-501	168	19	three	three	NUM
ftr-501	168	20	are	be	AUX
ftr-501	168	21	similar	similar	ADJ
ftr-501	168	22	enough	enough	ADV
ftr-501	168	23	in	in	ADP
ftr-501	168	24	nature	nature	NOUN
ftr-501	168	25	that	that	SCONJ
ftr-501	168	26	the	the	DET
ftr-501	168	27	following	follow	VERB
ftr-501	168	28	discussion	discussion	NOUN
ftr-501	168	29	,	,	PUNCT
ftr-501	168	30	which	which	PRON
ftr-501	168	31	focuses	focus	VERB
ftr-501	168	32	on	on	ADP
ftr-501	168	33	the	the	DET
ftr-501	168	34	third	third	ADJ
ftr-501	168	35	possibility	possibility	NOUN
ftr-501	168	36	,	,	PUNCT
ftr-501	168	37	applies	apply	VERB
ftr-501	168	38	equally	equally	ADV
ftr-501	168	39	to	to	ADP
ftr-501	168	40	the	the	DET
ftr-501	168	41	other	other	ADJ
ftr-501	168	42	two	two	NUM
ftr-501	168	43	.	.	PUNCT
ftr-501	169	1	the	the	DET
ftr-501	169	2	author	author	NOUN
ftr-501	169	3	has	have	AUX
ftr-501	169	4	found	find	VERB
ftr-501	169	5	no	no	DET
ftr-501	169	6	reported	reported	ADJ
ftr-501	169	7	decision	decision	NOUN
ftr-501	169	8	expressly	expressly	ADV
ftr-501	169	9	addressing	address	VERB
ftr-501	169	10	the	the	DET
ftr-501	169	11	issue	issue	NOUN
ftr-501	169	12	under	under	ADP
ftr-501	169	13	discussion	discussion	NOUN
ftr-501	169	14	.	.	PUNCT
ftr-501	170	1	for	for	ADP
ftr-501	170	2	examples	example	NOUN
ftr-501	170	3	of	of	ADP
ftr-501	170	4	cases	case	NOUN
ftr-501	170	5	involving	involve	VERB
ftr-501	170	6	this	this	DET
ftr-501	170	7	situation	situation	NOUN
ftr-501	170	8	but	but	CCONJ
ftr-501	170	9	not	not	PART
ftr-501	170	10	directly	directly	ADV
ftr-501	170	11	addressing	address	VERB
ftr-501	170	12	it	it	PRON
ftr-501	170	13	,	,	PUNCT
ftr-501	170	14	see	see	VERB
ftr-501	170	15	mallas	malla	NOUN
ftr-501	170	16	v.	v.	ADP
ftr-501	170	17	kolak	kolak	PROPN
ftr-501	170	18	,	,	PUNCT
ftr-501	170	19	721	721	NUM
ftr-501	170	20	f.	f.	PROPN
ftr-501	170	21	supp	supp	PROPN
ftr-501	170	22	.	.	PUNCT
ftr-501	171	1	748	748	NUM
ftr-501	171	2	(	(	PUNCT
ftr-501	171	3	m.d.n.c	m.d.n.c	PROPN
ftr-501	171	4	.	.	NOUN
ftr-501	171	5	1989	1989	NUM
ftr-501	171	6	)	)	PUNCT
ftr-501	172	1	(	(	PUNCT
ftr-501	172	2	holding	hold	VERB
ftr-501	172	3	that	that	DET
ftr-501	172	4	disclosure	disclosure	NOUN
ftr-501	172	5	of	of	ADP
ftr-501	172	6	incomplete	incomplete	ADJ
ftr-501	172	7	,	,	PUNCT
ftr-501	172	8	outdated	outdated	ADJ
ftr-501	172	9	information	information	NOUN
ftr-501	172	10	is	be	AUX
ftr-501	172	11	actionable	actionable	ADJ
ftr-501	172	12	)	)	PUNCT
ftr-501	172	13	,	,	PUNCT
ftr-501	172	14	aff'd	aff'd	NOUN
ftr-501	172	15	,	,	PUNCT
ftr-501	172	16	993	993	NUM
ftr-501	172	17	f.2d	f.2d	NOUN
ftr-501	172	18	1111	1111	NUM
ftr-501	172	19	(	(	PUNCT
ftr-501	172	20	4th	4th	ADJ
ftr-501	172	21	cir	cir	NOUN
ftr-501	172	22	.	.	PROPN
ftr-501	172	23	1993	1993	NUM
ftr-501	172	24	)	)	PUNCT
ftr-501	172	25	;	;	PUNCT
ftr-501	172	26	haywood	haywood	PROPN
ftr-501	172	27	v.	v.	PROPN
ftr-501	172	28	united	united	PROPN
ftr-501	172	29	states	states	PROPN
ftr-501	172	30	,	,	PUNCT
ftr-501	172	31	642	642	NUM
ftr-501	172	32	f.	f.	PROPN
ftr-501	172	33	supp	supp	PROPN
ftr-501	172	34	.	.	PUNCT
ftr-501	173	1	188	188	NUM
ftr-501	173	2	(	(	PUNCT
ftr-501	173	3	d.	d.	PROPN
ftr-501	173	4	kan	kan	PROPN
ftr-501	173	5	.	.	PROPN
ftr-501	173	6	1986	1986	NUM
ftr-501	173	7	)	)	PUNCT
ftr-501	174	1	(	(	PUNCT
ftr-501	174	2	holding	hold	VERB
ftr-501	174	3	that	that	DET
ftr-501	174	4	procedurally	procedurally	ADV
ftr-501	174	5	proper	proper	ADJ
ftr-501	174	6	disclosure	disclosure	NOUN
ftr-501	174	7	of	of	ADP
ftr-501	174	8	erroneous	erroneous	ADJ
ftr-501	174	9	information	information	NOUN
ftr-501	174	10	is	be	AUX
ftr-501	174	11	not	not	PART
ftr-501	174	12	actionable	actionable	ADJ
ftr-501	174	13	)	)	PUNCT
ftr-501	174	14	.	.	PUNCT
ftr-501	175	1	[	[	X
ftr-501	175	2	vol	vol	NOUN
ftr-501	175	3	.	.	PUNCT
ftr-501	176	1	1:10	1:10	NUM
ftr-501	176	2	irc	irc	PROPN
ftr-501	176	3	§	§	VERB
ftr-501	176	4	§	§	PROPN
ftr-501	176	5	7431	7431	NUM
ftr-501	176	6	mid	mid	ADJ
ftr-501	176	7	7433	7433	NUM
ftr-501	176	8	information	information	NOUN
ftr-501	176	9	,	,	PUNCT
ftr-501	176	10	"	"	PUNCT
ftr-501	176	11	the	the	DET
ftr-501	176	12	information	information	NOUN
ftr-501	176	13	be	be	AUX
ftr-501	176	14	correct	correct	ADJ
ftr-501	176	15	as	as	SCONJ
ftr-501	176	16	supplied	supply	VERB
ftr-501	176	17	to	to	ADP
ftr-501	176	18	or	or	CCONJ
ftr-501	176	19	recorded	record	VERB
ftr-501	176	20	by	by	ADP
ftr-501	176	21	the	the	DET
ftr-501	176	22	service	service	NOUN
ftr-501	176	23	.	.	PUNCT
ftr-501	177	1	a	a	DET
ftr-501	177	2	strict	strict	ADJ
ftr-501	177	3	reading	reading	NOUN
ftr-501	177	4	of	of	ADP
ftr-501	177	5	the	the	DET
ftr-501	177	6	statute	statute	NOUN
ftr-501	177	7	thus	thus	ADV
ftr-501	177	8	supports	support	VERB
ftr-501	177	9	the	the	DET
ftr-501	177	10	conclusion	conclusion	NOUN
ftr-501	177	11	that	that	SCONJ
ftr-501	177	12	erroneous	erroneous	ADJ
ftr-501	177	13	information	information	NOUN
ftr-501	177	14	is	be	AUX
ftr-501	177	15	included	include	VERB
ftr-501	177	16	in	in	ADP
ftr-501	177	17	"	"	PUNCT
ftr-501	177	18	return	return	VERB
ftr-501	177	19	information	information	NOUN
ftr-501	177	20	;	;	PUNCT
ftr-501	177	21	"	"	PUNCT
ftr-501	177	22	a	a	DET
ftr-501	177	23	looser	loose	ADJ
ftr-501	177	24	reading	reading	NOUN
ftr-501	177	25	of	of	ADP
ftr-501	177	26	the	the	DET
ftr-501	177	27	statute	statute	NOUN
ftr-501	177	28	will	will	AUX
ftr-501	177	29	support	support	VERB
ftr-501	177	30	the	the	DET
ftr-501	177	31	contrary	contrary	ADJ
ftr-501	177	32	conclusion	conclusion	NOUN
ftr-501	177	33	.	.	PUNCT
ftr-501	178	1	support	support	NOUN
ftr-501	178	2	for	for	ADP
ftr-501	178	3	both	both	DET
ftr-501	178	4	positions	position	NOUN
ftr-501	178	5	can	can	AUX
ftr-501	178	6	be	be	AUX
ftr-501	178	7	found	find	VERB
ftr-501	178	8	in	in	ADP
ftr-501	178	9	the	the	DET
ftr-501	178	10	congressional	congressional	ADJ
ftr-501	178	11	purposes	purpose	NOUN
ftr-501	178	12	underlying	underlie	VERB
ftr-501	178	13	the	the	DET
ftr-501	178	14	legislation	legislation	NOUN
ftr-501	178	15	,	,	PUNCT
ftr-501	178	16	depending	depend	VERB
ftr-501	178	17	on	on	ADP
ftr-501	178	18	which	which	PRON
ftr-501	178	19	of	of	ADP
ftr-501	178	20	the	the	DET
ftr-501	178	21	two	two	NUM
ftr-501	178	22	underlying	underlie	VERB
ftr-501	178	23	purposes	purpose	NOUN
ftr-501	178	24	is	be	AUX
ftr-501	178	25	emphasized	emphasize	VERB
ftr-501	178	26	.	.	PUNCT
ftr-501	179	1	for	for	ADP
ftr-501	179	2	example	example	NOUN
ftr-501	179	3	,	,	PUNCT
ftr-501	179	4	assume	assume	VERB
ftr-501	179	5	that	that	SCONJ
ftr-501	179	6	a	a	DET
ftr-501	179	7	taxpayer	taxpayer	NOUN
ftr-501	179	8	has	have	AUX
ftr-501	179	9	correctly	correctly	ADV
ftr-501	179	10	reported	report	VERB
ftr-501	179	11	income	income	NOUN
ftr-501	179	12	of	of	ADP
ftr-501	179	13	$	$	SYM
ftr-501	179	14	1,000	1,000	NUM
ftr-501	179	15	for	for	ADP
ftr-501	179	16	a	a	DET
ftr-501	179	17	particular	particular	ADJ
ftr-501	179	18	taxable	taxable	ADJ
ftr-501	179	19	year	year	NOUN
ftr-501	179	20	.	.	PUNCT
ftr-501	180	1	also	also	ADV
ftr-501	180	2	assume	assume	VERB
ftr-501	180	3	that	that	SCONJ
ftr-501	180	4	the	the	DET
ftr-501	180	5	service	service	NOUN
ftr-501	180	6	makes	make	VERB
ftr-501	180	7	an	an	DET
ftr-501	180	8	unauthorized	unauthorized	ADJ
ftr-501	180	9	disclosure	disclosure	NOUN
ftr-501	180	10	regarding	regard	VERB
ftr-501	180	11	the	the	DET
ftr-501	180	12	taxpayer	taxpayer	NOUN
ftr-501	180	13	for	for	ADP
ftr-501	180	14	political	political	ADJ
ftr-501	180	15	reasons	reason	NOUN
ftr-501	180	16	,	,	PUNCT
ftr-501	180	17	but	but	CCONJ
ftr-501	180	18	erroneously	erroneously	ADV
ftr-501	180	19	states	state	VERB
ftr-501	180	20	that	that	SCONJ
ftr-501	180	21	he	he	PRON
ftr-501	180	22	had	have	VERB
ftr-501	180	23	income	income	NOUN
ftr-501	180	24	of	of	ADP
ftr-501	180	25	$	$	SYM
ftr-501	180	26	500	500	NUM
ftr-501	180	27	.	.	PUNCT
ftr-501	181	1	a	a	DET
ftr-501	181	2	court	court	NOUN
ftr-501	181	3	could	could	AUX
ftr-501	181	4	look	look	VERB
ftr-501	181	5	at	at	ADP
ftr-501	181	6	this	this	DET
ftr-501	181	7	situation	situation	NOUN
ftr-501	181	8	and	and	CCONJ
ftr-501	181	9	find	find	VERB
ftr-501	181	10	that	that	SCONJ
ftr-501	181	11	the	the	DET
ftr-501	181	12	service	service	NOUN
ftr-501	181	13	made	make	VERB
ftr-501	181	14	an	an	DET
ftr-501	181	15	unauthorized	unauthorized	ADJ
ftr-501	181	16	disclosure	disclosure	NOUN
ftr-501	181	17	of	of	ADP
ftr-501	181	18	the	the	DET
ftr-501	181	19	taxpayer	taxpayer	NOUN
ftr-501	181	20	's	's	PART
ftr-501	181	21	"	"	PUNCT
ftr-501	181	22	amount	amount	NOUN
ftr-501	181	23	of	of	ADP
ftr-501	181	24	income	income	NOUN
ftr-501	181	25	"	"	PUNCT
ftr-501	181	26	and	and	CCONJ
ftr-501	181	27	,	,	PUNCT
ftr-501	181	28	strictly	strictly	ADV
ftr-501	181	29	construing	construe	VERB
ftr-501	181	30	the	the	DET
ftr-501	181	31	statutory	statutory	ADJ
ftr-501	181	32	language	language	NOUN
ftr-501	181	33	,	,	PUNCT
ftr-501	181	34	rule	rule	VERB
ftr-501	181	35	that	that	SCONJ
ftr-501	181	36	such	such	DET
ftr-501	181	37	a	a	DET
ftr-501	181	38	disclosure	disclosure	NOUN
ftr-501	181	39	falls	fall	VERB
ftr-501	181	40	within	within	ADP
ftr-501	181	41	the	the	DET
ftr-501	181	42	definition	definition	NOUN
ftr-501	181	43	of	of	ADP
ftr-501	181	44	return	return	NOUN
ftr-501	181	45	information	information	NOUN
ftr-501	181	46	,	,	PUNCT
ftr-501	181	47	regardless	regardless	ADV
ftr-501	181	48	of	of	ADP
ftr-501	181	49	whether	whether	SCONJ
ftr-501	181	50	the	the	DET
ftr-501	181	51	specific	specific	ADJ
ftr-501	181	52	amount	amount	NOUN
ftr-501	181	53	disclosed	disclose	VERB
ftr-501	181	54	is	be	AUX
ftr-501	181	55	accurate	accurate	ADJ
ftr-501	181	56	.	.	PUNCT
ftr-501	182	1	such	such	DET
ftr-501	182	2	a	a	DET
ftr-501	182	3	ruling	ruling	NOUN
ftr-501	182	4	would	would	AUX
ftr-501	182	5	be	be	AUX
ftr-501	182	6	consistent	consistent	ADJ
ftr-501	182	7	with	with	ADP
ftr-501	182	8	the	the	DET
ftr-501	182	9	congressional	congressional	ADJ
ftr-501	182	10	purpose	purpose	NOUN
ftr-501	182	11	of	of	ADP
ftr-501	182	12	preventing	prevent	VERB
ftr-501	182	13	misuse	misuse	NOUN
ftr-501	182	14	of	of	ADP
ftr-501	182	15	service	service	NOUN
ftr-501	182	16	information	information	NOUN
ftr-501	182	17	for	for	ADP
ftr-501	182	18	political	political	ADJ
ftr-501	182	19	reasons	reason	NOUN
ftr-501	182	20	.	.	PUNCT
ftr-501	183	1	the	the	DET
ftr-501	183	2	accuracy	accuracy	NOUN
ftr-501	183	3	of	of	ADP
ftr-501	183	4	the	the	DET
ftr-501	183	5	information	information	NOUN
ftr-501	183	6	wrongfully	wrongfully	ADV
ftr-501	183	7	disclosed	disclose	VERB
ftr-501	183	8	is	be	AUX
ftr-501	183	9	irrelevant	irrelevant	ADJ
ftr-501	183	10	to	to	ADP
ftr-501	183	11	this	this	DET
ftr-501	183	12	policy	policy	NOUN
ftr-501	183	13	.	.	PUNCT
ftr-501	184	1	another	another	DET
ftr-501	184	2	court	court	NOUN
ftr-501	184	3	,	,	PUNCT
ftr-501	184	4	however	however	ADV
ftr-501	184	5	,	,	PUNCT
ftr-501	184	6	could	could	AUX
ftr-501	184	7	look	look	VERB
ftr-501	184	8	at	at	ADP
ftr-501	184	9	the	the	DET
ftr-501	184	10	same	same	ADJ
ftr-501	184	11	situation	situation	NOUN
ftr-501	184	12	,	,	PUNCT
ftr-501	184	13	and	and	CCONJ
ftr-501	184	14	focus	focus	VERB
ftr-501	184	15	on	on	ADP
ftr-501	184	16	the	the	DET
ftr-501	184	17	specific	specific	ADJ
ftr-501	184	18	information	information	NOUN
ftr-501	184	19	disclosed	disclose	VERB
ftr-501	184	20	,	,	PUNCT
ftr-501	184	21	i.e.	i.e.	X
ftr-501	184	22	,	,	PUNCT
ftr-501	184	23	that	that	SCONJ
ftr-501	184	24	the	the	DET
ftr-501	184	25	taxpayer	taxpayer	NOUN
ftr-501	184	26	's	's	PART
ftr-501	184	27	amount	amount	NOUN
ftr-501	184	28	of	of	ADP
ftr-501	184	29	income	income	NOUN
ftr-501	184	30	was	be	AUX
ftr-501	184	31	$	$	SYM
ftr-501	184	32	500	500	NUM
ftr-501	184	33	.	.	PUNCT
ftr-501	185	1	since	since	SCONJ
ftr-501	185	2	this	this	PRON
ftr-501	185	3	was	be	AUX
ftr-501	185	4	not	not	PART
ftr-501	185	5	in	in	ADP
ftr-501	185	6	fact	fact	NOUN
ftr-501	185	7	the	the	DET
ftr-501	185	8	amount	amount	NOUN
ftr-501	185	9	of	of	ADP
ftr-501	185	10	the	the	DET
ftr-501	185	11	taxpayer	taxpayer	NOUN
ftr-501	185	12	's	's	PART
ftr-501	185	13	income	income	NOUN
ftr-501	185	14	,	,	PUNCT
ftr-501	185	15	it	it	PRON
ftr-501	185	16	can	can	AUX
ftr-501	185	17	not	not	PART
ftr-501	185	18	be	be	AUX
ftr-501	185	19	considered	consider	VERB
ftr-501	185	20	information	information	NOUN
ftr-501	185	21	regarding	regard	VERB
ftr-501	185	22	the	the	DET
ftr-501	185	23	taxpayer	taxpayer	NOUN
ftr-501	185	24	.	.	PUNCT
ftr-501	186	1	since	since	SCONJ
ftr-501	186	2	the	the	DET
ftr-501	186	3	information	information	NOUN
ftr-501	186	4	does	do	AUX
ftr-501	186	5	not	not	PART
ftr-501	186	6	concern	concern	VERB
ftr-501	186	7	the	the	DET
ftr-501	186	8	taxpayer	taxpayer	NOUN
ftr-501	186	9	,	,	PUNCT
ftr-501	186	10	it	it	PRON
ftr-501	186	11	can	can	AUX
ftr-501	186	12	not	not	PART
ftr-501	186	13	be	be	AUX
ftr-501	186	14	defined	define	VERB
ftr-501	186	15	as	as	ADP
ftr-501	186	16	his	his	PRON
ftr-501	186	17	"	"	PUNCT
ftr-501	186	18	return	return	NOUN
ftr-501	186	19	information	information	NOUN
ftr-501	186	20	,	,	PUNCT
ftr-501	186	21	"	"	PUNCT
ftr-501	186	22	and	and	CCONJ
ftr-501	186	23	there	there	PRON
ftr-501	186	24	has	have	AUX
ftr-501	186	25	therefore	therefore	ADV
ftr-501	186	26	been	be	AUX
ftr-501	186	27	no	no	DET
ftr-501	186	28	disclosure	disclosure	NOUN
ftr-501	186	29	of	of	ADP
ftr-501	186	30	return	return	NOUN
ftr-501	186	31	information	information	NOUN
ftr-501	186	32	and	and	CCONJ
ftr-501	186	33	no	no	DET
ftr-501	186	34	violation	violation	NOUN
ftr-501	186	35	of	of	ADP
ftr-501	186	36	sections	section	NOUN
ftr-501	186	37	6103	6103	NUM
ftr-501	186	38	and	and	CCONJ
ftr-501	186	39	7431	7431	NUM
ftr-501	186	40	.	.	PUNCT
ftr-501	187	1	this	this	DET
ftr-501	187	2	approach	approach	NOUN
ftr-501	187	3	is	be	AUX
ftr-501	187	4	supported	support	VERB
ftr-501	187	5	by	by	ADP
ftr-501	187	6	an	an	DET
ftr-501	187	7	emphasis	emphasis	NOUN
ftr-501	187	8	on	on	ADP
ftr-501	187	9	the	the	DET
ftr-501	187	10	other	other	ADJ
ftr-501	187	11	congressional	congressional	ADJ
ftr-501	187	12	purpose	purpose	NOUN
ftr-501	187	13	,	,	PUNCT
ftr-501	187	14	to	to	PART
ftr-501	187	15	prevent	prevent	VERB
ftr-501	187	16	the	the	DET
ftr-501	187	17	negligent	negligent	ADJ
ftr-501	187	18	or	or	CCONJ
ftr-501	187	19	intentional	intentional	ADJ
ftr-501	187	20	invasion	invasion	NOUN
ftr-501	187	21	of	of	ADP
ftr-501	187	22	taxpayers	taxpayer	NOUN
ftr-501	187	23	'	'	PART
ftr-501	187	24	right	right	NOUN
ftr-501	187	25	to	to	ADP
ftr-501	187	26	privacy	privacy	NOUN
ftr-501	187	27	,	,	PUNCT
ftr-501	187	28	since	since	SCONJ
ftr-501	187	29	a	a	DET
ftr-501	187	30	taxpayer	taxpayer	NOUN
ftr-501	187	31	can	can	AUX
ftr-501	187	32	not	not	PART
ftr-501	187	33	have	have	VERB
ftr-501	187	34	a	a	DET
ftr-501	187	35	reasonable	reasonable	ADJ
ftr-501	187	36	expectation	expectation	NOUN
ftr-501	187	37	of	of	ADP
ftr-501	187	38	privacy	privacy	NOUN
ftr-501	187	39	in	in	ADP
ftr-501	187	40	information	information	NOUN
ftr-501	187	41	that	that	SCONJ
ftr-501	187	42	by	by	ADP
ftr-501	187	43	definition	definition	NOUN
ftr-501	187	44	does	do	AUX
ftr-501	187	45	not	not	PART
ftr-501	187	46	actually	actually	ADV
ftr-501	187	47	concern	concern	VERB
ftr-501	187	48	him	he	PRON
ftr-501	187	49	.	.	PUNCT
ftr-501	188	1	the	the	DET
ftr-501	188	2	spirit	spirit	NOUN
ftr-501	188	3	of	of	ADP
ftr-501	188	4	the	the	DET
ftr-501	188	5	legislation	legislation	NOUN
ftr-501	188	6	,	,	PUNCT
ftr-501	188	7	based	base	VERB
ftr-501	188	8	on	on	ADP
ftr-501	188	9	promoting	promote	VERB
ftr-501	188	10	taxpayer	taxpayer	NOUN
ftr-501	188	11	rights	right	NOUN
ftr-501	188	12	and	and	CCONJ
ftr-501	188	13	preserving	preserve	VERB
ftr-501	188	14	the	the	DET
ftr-501	188	15	institutional	institutional	ADJ
ftr-501	188	16	integrity	integrity	NOUN
ftr-501	188	17	of	of	ADP
ftr-501	188	18	the	the	DET
ftr-501	188	19	internal	internal	ADJ
ftr-501	188	20	revenue	revenue	NOUN
ftr-501	188	21	service	service	NOUN
ftr-501	188	22	,	,	PUNCT
ftr-501	188	23	supports	support	VERB
ftr-501	188	24	the	the	DET
ftr-501	188	25	imposition	imposition	NOUN
ftr-501	188	26	of	of	ADP
ftr-501	188	27	liability	liability	NOUN
ftr-501	188	28	for	for	ADP
ftr-501	188	29	the	the	DET
ftr-501	188	30	disclosure	disclosure	NOUN
ftr-501	188	31	of	of	ADP
ftr-501	188	32	erroneous	erroneous	ADJ
ftr-501	188	33	information	information	NOUN
ftr-501	188	34	.	.	PUNCT
ftr-501	189	1	even	even	ADV
ftr-501	189	2	if	if	SCONJ
ftr-501	189	3	the	the	DET
ftr-501	189	4	information	information	NOUN
ftr-501	189	5	being	be	AUX
ftr-501	189	6	disseminated	disseminate	VERB
ftr-501	189	7	by	by	ADP
ftr-501	189	8	the	the	DET
ftr-501	189	9	service	service	NOUN
ftr-501	189	10	is	be	AUX
ftr-501	189	11	erroneous	erroneous	ADJ
ftr-501	189	12	,	,	PUNCT
ftr-501	189	13	it	it	PRON
ftr-501	189	14	is	be	AUX
ftr-501	189	15	nonetheless	nonetheless	ADV
ftr-501	189	16	being	be	AUX
ftr-501	189	17	represented	represent	VERB
ftr-501	189	18	as	as	ADP
ftr-501	189	19	information	information	NOUN
ftr-501	189	20	pertaining	pertain	VERB
ftr-501	189	21	to	to	ADP
ftr-501	189	22	the	the	DET
ftr-501	189	23	taxpayer	taxpayer	NOUN
ftr-501	189	24	.	.	PUNCT
ftr-501	190	1	such	such	DET
ftr-501	190	2	a	a	DET
ftr-501	190	3	disclosure	disclosure	NOUN
ftr-501	190	4	is	be	AUX
ftr-501	190	5	no	no	PRON
ftr-501	190	6	less	less	ADV
ftr-501	190	7	damaging	damaging	ADJ
ftr-501	190	8	to	to	ADP
ftr-501	190	9	the	the	DET
ftr-501	190	10	taxpayer	taxpayer	NOUN
ftr-501	190	11	's	's	PART
ftr-501	190	12	business	business	NOUN
ftr-501	190	13	and	and	CCONJ
ftr-501	190	14	reputation	reputation	NOUN
ftr-501	190	15	merely	merely	ADV
ftr-501	190	16	because	because	SCONJ
ftr-501	190	17	the	the	DET
ftr-501	190	18	information	information	NOUN
ftr-501	190	19	is	be	AUX
ftr-501	190	20	false	false	ADJ
ftr-501	190	21	.	.	PUNCT
ftr-501	191	1	on	on	ADP
ftr-501	191	2	the	the	DET
ftr-501	191	3	contrary	contrary	NOUN
ftr-501	191	4	,	,	PUNCT
ftr-501	191	5	the	the	DET
ftr-501	191	6	very	very	ADJ
ftr-501	191	7	fact	fact	NOUN
ftr-501	191	8	that	that	SCONJ
ftr-501	191	9	it	it	PRON
ftr-501	191	10	is	be	AUX
ftr-501	191	11	erroneous	erroneous	ADJ
ftr-501	191	12	suggests	suggest	NOUN
ftr-501	191	13	that	that	SCONJ
ftr-501	191	14	it	it	PRON
ftr-501	191	15	may	may	AUX
ftr-501	191	16	be	be	AUX
ftr-501	191	17	even	even	ADV
ftr-501	191	18	more	more	ADV
ftr-501	191	19	damaging	damaging	ADJ
ftr-501	191	20	.	.	PUNCT
ftr-501	192	1	likewise	likewise	ADV
ftr-501	192	2	,	,	PUNCT
ftr-501	192	3	the	the	DET
ftr-501	192	4	intentional	intentional	ADJ
ftr-501	192	5	disclosure	disclosure	NOUN
ftr-501	192	6	of	of	ADP
ftr-501	192	7	erroneous	erroneous	ADJ
ftr-501	192	8	information	information	NOUN
ftr-501	192	9	for	for	ADP
ftr-501	192	10	political	political	ADJ
ftr-501	192	11	purposes	purpose	NOUN
ftr-501	192	12	is	be	AUX
ftr-501	192	13	at	at	ADV
ftr-501	192	14	least	least	ADJ
ftr-501	192	15	as	as	ADV
ftr-501	192	16	far	far	ADV
ftr-501	192	17	outside	outside	ADP
ftr-501	192	18	the	the	DET
ftr-501	192	19	legitimate	legitimate	ADJ
ftr-501	192	20	function	function	NOUN
ftr-501	192	21	of	of	ADP
ftr-501	192	22	the	the	DET
ftr-501	192	23	service	service	NOUN
ftr-501	192	24	as	as	SCONJ
ftr-501	192	25	is	be	AUX
ftr-501	192	26	the	the	DET
ftr-501	192	27	disclosure	disclosure	NOUN
ftr-501	192	28	of	of	ADP
ftr-501	192	29	correct	correct	ADJ
ftr-501	192	30	information	information	NOUN
ftr-501	192	31	for	for	ADP
ftr-501	192	32	political	political	ADJ
ftr-501	192	33	purposes	purpose	NOUN
ftr-501	192	34	.	.	PUNCT
ftr-501	193	1	19931	19931	NUM
ftr-501	193	2	florida	florida	PROPN
ftr-501	193	3	tax	tax	PROPN
ftr-501	193	4	review	review	NOUN
ftr-501	193	5	2	2	X
ftr-501	193	6	.	.	PUNCT
ftr-501	194	1	the	the	DET
ftr-501	194	2	information	information	NOUN
ftr-501	194	3	must	must	AUX
ftr-501	194	4	have	have	AUX
ftr-501	194	5	been	be	AUX
ftr-501	194	6	return	return	VERB
ftr-501	194	7	information	information	NOUN
ftr-501	194	8	of	of	ADP
ftr-501	194	9	the	the	DET
ftr-501	194	10	taxpayer	taxpayer	NOUN
ftr-501	194	11	bringing	bring	VERB
ftr-501	194	12	the	the	DET
ftr-501	194	13	suit.-in	suit.-in	NOUN
ftr-501	194	14	haywood	haywood	PROPN
ftr-501	194	15	v.	v.	PROPN
ftr-501	194	16	united	united	PROPN
ftr-501	194	17	states,33	states,33	PROPN
ftr-501	194	18	the	the	DET
ftr-501	194	19	plaintiff	plaintiff	NOUN
ftr-501	194	20	's	's	PART
ftr-501	194	21	husband	husband	NOUN
ftr-501	194	22	had	have	AUX
ftr-501	194	23	died	die	VERB
ftr-501	194	24	with	with	ADP
ftr-501	194	25	an	an	DET
ftr-501	194	26	unpaid	unpaid	ADJ
ftr-501	194	27	tax	tax	NOUN
ftr-501	194	28	liability	liability	NOUN
ftr-501	194	29	incurred	incur	VERB
ftr-501	194	30	in	in	ADP
ftr-501	194	31	years	year	NOUN
ftr-501	194	32	when	when	SCONJ
ftr-501	194	33	he	he	PRON
ftr-501	194	34	filed	file	VERB
ftr-501	194	35	separately	separately	ADV
ftr-501	194	36	;	;	PUNCT
ftr-501	194	37	the	the	DET
ftr-501	194	38	plaintiff	plaintiff	NOUN
ftr-501	194	39	was	be	AUX
ftr-501	194	40	not	not	PART
ftr-501	194	41	jointly	jointly	ADV
ftr-501	194	42	liable	liable	ADJ
ftr-501	194	43	.	.	PUNCT
ftr-501	195	1	even	even	ADV
ftr-501	195	2	after	after	SCONJ
ftr-501	195	3	it	it	PRON
ftr-501	195	4	was	be	AUX
ftr-501	195	5	advised	advise	VERB
ftr-501	195	6	of	of	ADP
ftr-501	195	7	the	the	DET
ftr-501	195	8	facts	fact	NOUN
ftr-501	195	9	,	,	PUNCT
ftr-501	195	10	the	the	DET
ftr-501	195	11	internal	internal	ADJ
ftr-501	195	12	revenue	revenue	NOUN
ftr-501	195	13	service	service	NOUN
ftr-501	195	14	sent	send	VERB
ftr-501	195	15	a	a	DET
ftr-501	195	16	notice	notice	NOUN
ftr-501	195	17	of	of	ADP
ftr-501	195	18	levy	levy	NOUN
ftr-501	195	19	to	to	ADP
ftr-501	195	20	the	the	DET
ftr-501	195	21	plaintiff	plaintiff	NOUN
ftr-501	195	22	's	's	PART
ftr-501	195	23	employer	employer	NOUN
ftr-501	195	24	,	,	PUNCT
ftr-501	195	25	levying	levy	VERB
ftr-501	195	26	her	her	PRON
ftr-501	195	27	salary	salary	NOUN
ftr-501	195	28	.	.	PUNCT
ftr-501	196	1	this	this	DET
ftr-501	196	2	notice	notice	NOUN
ftr-501	196	3	correctly	correctly	ADV
ftr-501	196	4	stated	state	VERB
ftr-501	196	5	the	the	DET
ftr-501	196	6	existence	existence	NOUN
ftr-501	196	7	and	and	CCONJ
ftr-501	196	8	amount	amount	NOUN
ftr-501	196	9	of	of	ADP
ftr-501	196	10	the	the	DET
ftr-501	196	11	tax	tax	NOUN
ftr-501	196	12	liability	liability	NOUN
ftr-501	196	13	but	but	CCONJ
ftr-501	196	14	incorrectly	incorrectly	ADV
ftr-501	196	15	stated	state	VERB
ftr-501	196	16	that	that	SCONJ
ftr-501	196	17	the	the	DET
ftr-501	196	18	plaintiff	plaintiff	NOUN
ftr-501	196	19	was	be	AUX
ftr-501	196	20	jointly	jointly	ADV
ftr-501	196	21	liable	liable	ADJ
ftr-501	196	22	with	with	ADP
ftr-501	196	23	her	her	PRON
ftr-501	196	24	late	late	ADJ
ftr-501	196	25	husband	husband	NOUN
ftr-501	196	26	's	's	PART
ftr-501	196	27	estate	estate	NOUN
ftr-501	196	28	.	.	PUNCT
ftr-501	197	1	the	the	DET
ftr-501	197	2	only	only	ADJ
ftr-501	197	3	correct	correct	ADJ
ftr-501	197	4	"	"	PUNCT
ftr-501	197	5	return	return	VERB
ftr-501	197	6	information	information	NOUN
ftr-501	197	7	"	"	PUNCT
ftr-501	197	8	of	of	ADP
ftr-501	197	9	the	the	DET
ftr-501	197	10	plaintiff	plaintiff	NOUN
ftr-501	197	11	's	's	PART
ftr-501	197	12	that	that	PRON
ftr-501	197	13	was	be	AUX
ftr-501	197	14	disclosed	disclose	VERB
ftr-501	197	15	by	by	ADP
ftr-501	197	16	the	the	DET
ftr-501	197	17	levy	levy	NOUN
ftr-501	197	18	was	be	AUX
ftr-501	197	19	her	her	PRON
ftr-501	197	20	name	name	NOUN
ftr-501	197	21	and	and	CCONJ
ftr-501	197	22	social	social	ADJ
ftr-501	197	23	security	security	NOUN
ftr-501	197	24	number	number	NOUN
ftr-501	197	25	.	.	PUNCT
ftr-501	198	1	in	in	ADP
ftr-501	198	2	dismissing	dismiss	VERB
ftr-501	198	3	the	the	DET
ftr-501	198	4	plaintiff	plaintiff	NOUN
ftr-501	198	5	's	's	PART
ftr-501	198	6	section	section	NOUN
ftr-501	198	7	7431	7431	NUM
ftr-501	198	8	cause	cause	NOUN
ftr-501	198	9	of	of	ADP
ftr-501	198	10	action	action	NOUN
ftr-501	198	11	,	,	PUNCT
ftr-501	198	12	the	the	DET
ftr-501	198	13	court	court	NOUN
ftr-501	198	14	reasoned	reason	VERB
ftr-501	198	15	that	that	SCONJ
ftr-501	198	16	two	two	NUM
ftr-501	198	17	types	type	NOUN
ftr-501	198	18	of	of	ADP
ftr-501	198	19	information	information	NOUN
ftr-501	198	20	were	be	AUX
ftr-501	198	21	released	release	VERB
ftr-501	198	22	by	by	ADP
ftr-501	198	23	the	the	DET
ftr-501	198	24	notice	notice	NOUN
ftr-501	198	25	of	of	ADP
ftr-501	198	26	levy	levy	NOUN
ftr-501	198	27	.	.	PUNCT
ftr-501	199	1	the	the	DET
ftr-501	199	2	first	first	ADJ
ftr-501	199	3	was	be	AUX
ftr-501	199	4	the	the	DET
ftr-501	199	5	plaintiff	plaintiff	NOUN
ftr-501	199	6	's	's	PART
ftr-501	199	7	correct	correct	ADJ
ftr-501	199	8	name	name	NOUN
ftr-501	199	9	and	and	CCONJ
ftr-501	199	10	social	social	ADJ
ftr-501	199	11	security	security	NOUN
ftr-501	199	12	number	number	NOUN
ftr-501	199	13	.	.	PUNCT
ftr-501	200	1	regarding	regard	VERB
ftr-501	200	2	this	this	DET
ftr-501	200	3	information	information	NOUN
ftr-501	200	4	,	,	PUNCT
ftr-501	200	5	the	the	DET
ftr-501	200	6	court	court	NOUN
ftr-501	200	7	simply	simply	ADV
ftr-501	200	8	found	find	VERB
ftr-501	200	9	that	that	SCONJ
ftr-501	200	10	there	there	PRON
ftr-501	200	11	was	be	VERB
ftr-501	200	12	not	not	PART
ftr-501	200	13	an	an	DET
ftr-501	200	14	improper	improper	ADJ
ftr-501	200	15	"	"	PUNCT
ftr-501	200	16	disclosure	disclosure	NOUN
ftr-501	200	17	,	,	PUNCT
ftr-501	200	18	"	"	PUNCT
ftr-501	200	19	since	since	SCONJ
ftr-501	200	20	the	the	DET
ftr-501	200	21	information	information	NOUN
ftr-501	200	22	was	be	AUX
ftr-501	200	23	already	already	ADV
ftr-501	200	24	known	know	VERB
ftr-501	200	25	to	to	ADP
ftr-501	200	26	the	the	DET
ftr-501	200	27	employer.34	employer.34	NOUN
ftr-501	200	28	the	the	DET
ftr-501	200	29	second	second	ADJ
ftr-501	200	30	type	type	NOUN
ftr-501	200	31	of	of	ADP
ftr-501	200	32	information	information	NOUN
ftr-501	200	33	was	be	AUX
ftr-501	200	34	that	that	SCONJ
ftr-501	200	35	regarding	regard	VERB
ftr-501	200	36	the	the	DET
ftr-501	200	37	plaintiff	plaintiff	NOUN
ftr-501	200	38	's	's	PART
ftr-501	200	39	late	late	ADJ
ftr-501	200	40	husband	husband	NOUN
ftr-501	200	41	's	's	PART
ftr-501	200	42	deficiency	deficiency	NOUN
ftr-501	200	43	,	,	PUNCT
ftr-501	200	44	incorrectly	incorrectly	ADV
ftr-501	200	45	attributed	attribute	VERB
ftr-501	200	46	to	to	ADP
ftr-501	200	47	her	she	PRON
ftr-501	200	48	.	.	PUNCT
ftr-501	201	1	the	the	DET
ftr-501	201	2	court	court	NOUN
ftr-501	201	3	characterized	characterize	VERB
ftr-501	201	4	this	this	DET
ftr-501	201	5	situation	situation	NOUN
ftr-501	201	6	as	as	ADP
ftr-501	201	7	one	one	NUM
ftr-501	201	8	where	where	SCONJ
ftr-501	201	9	the	the	DET
ftr-501	201	10	government	government	NOUN
ftr-501	201	11	had	have	AUX
ftr-501	201	12	mistakenly	mistakenly	ADV
ftr-501	201	13	levied	levy	VERB
ftr-501	201	14	on	on	ADP
ftr-501	201	15	a	a	DET
ftr-501	201	16	third	third	ADJ
ftr-501	201	17	party	party	NOUN
ftr-501	201	18	's	's	PART
ftr-501	201	19	property	property	NOUN
ftr-501	201	20	,	,	PUNCT
ftr-501	201	21	and	and	CCONJ
ftr-501	201	22	held	hold	VERB
ftr-501	201	23	that	that	DET
ftr-501	201	24	sections	section	NOUN
ftr-501	201	25	6103	6103	NUM
ftr-501	201	26	and	and	CCONJ
ftr-501	201	27	7431	7431	NUM
ftr-501	201	28	were	be	AUX
ftr-501	201	29	neither	neither	CCONJ
ftr-501	201	30	intended	intend	VERB
ftr-501	201	31	nor	nor	CCONJ
ftr-501	201	32	designed	design	VERB
ftr-501	201	33	to	to	PART
ftr-501	201	34	address	address	VERB
ftr-501	201	35	that	that	DET
ftr-501	201	36	situation	situation	NOUN
ftr-501	201	37	,	,	PUNCT
ftr-501	201	38	concluding	conclude	VERB
ftr-501	201	39	that	that	SCONJ
ftr-501	201	40	the	the	DET
ftr-501	201	41	plaintiff	plaintiff	NOUN
ftr-501	201	42	's	's	PART
ftr-501	201	43	sole	sole	ADJ
ftr-501	201	44	remedy	remedy	NOUN
ftr-501	201	45	lay	lie	VERB
ftr-501	201	46	under	under	ADP
ftr-501	201	47	section	section	NOUN
ftr-501	201	48	7426	7426	NUM
ftr-501	201	49	,	,	PUNCT
ftr-501	201	50	which	which	PRON
ftr-501	201	51	authorizes	authorize	VERB
ftr-501	201	52	an	an	DET
ftr-501	201	53	action	action	NOUN
ftr-501	201	54	for	for	ADP
ftr-501	201	55	recovery	recovery	NOUN
ftr-501	201	56	by	by	ADP
ftr-501	201	57	third	third	ADJ
ftr-501	201	58	parties	party	NOUN
ftr-501	201	59	of	of	ADP
ftr-501	201	60	property	property	NOUN
ftr-501	201	61	wrongfully	wrongfully	ADV
ftr-501	201	62	levied	levy	VERB
ftr-501	201	63	.	.	PUNCT
ftr-501	202	1	the	the	DET
ftr-501	202	2	haywood	haywood	PROPN
ftr-501	202	3	court	court	PROPN
ftr-501	202	4	correctly	correctly	ADV
ftr-501	202	5	determined	determine	VERB
ftr-501	202	6	the	the	DET
ftr-501	202	7	rather	rather	ADV
ftr-501	202	8	limited	limited	ADJ
ftr-501	202	9	scope	scope	NOUN
ftr-501	202	10	of	of	ADP
ftr-501	202	11	sections	section	NOUN
ftr-501	202	12	6103	6103	NUM
ftr-501	202	13	and	and	CCONJ
ftr-501	202	14	7431	7431	NUM
ftr-501	202	15	.	.	PUNCT
ftr-501	203	1	the	the	DET
ftr-501	203	2	purpose	purpose	NOUN
ftr-501	203	3	of	of	ADP
ftr-501	203	4	these	these	DET
ftr-501	203	5	statutes	statute	NOUN
ftr-501	203	6	is	be	AUX
ftr-501	203	7	to	to	PART
ftr-501	203	8	prevent	prevent	VERB
ftr-501	203	9	the	the	DET
ftr-501	203	10	misuse	misuse	NOUN
ftr-501	203	11	of	of	ADP
ftr-501	203	12	the	the	DET
ftr-501	203	13	service	service	NOUN
ftr-501	203	14	's	's	PART
ftr-501	203	15	formidable	formidable	ADJ
ftr-501	203	16	information	information	NOUN
ftr-501	203	17	-	-	PUNCT
ftr-501	203	18	gathering	gather	VERB
ftr-501	203	19	powers	power	NOUN
ftr-501	203	20	by	by	ADP
ftr-501	203	21	prohibiting	prohibit	VERB
ftr-501	203	22	the	the	DET
ftr-501	203	23	use	use	NOUN
ftr-501	203	24	of	of	ADP
ftr-501	203	25	its	its	PRON
ftr-501	203	26	information	information	NOUN
ftr-501	203	27	for	for	ADP
ftr-501	203	28	political	political	ADJ
ftr-501	203	29	or	or	CCONJ
ftr-501	203	30	other	other	ADJ
ftr-501	203	31	reasons	reason	NOUN
ftr-501	203	32	not	not	PART
ftr-501	203	33	related	relate	VERB
ftr-501	203	34	to	to	ADP
ftr-501	203	35	proper	proper	ADJ
ftr-501	203	36	tax	tax	NOUN
ftr-501	203	37	administration	administration	NOUN
ftr-501	203	38	.	.	PUNCT
ftr-501	204	1	in	in	ADP
ftr-501	204	2	furtherance	furtherance	NOUN
ftr-501	204	3	of	of	ADP
ftr-501	204	4	that	that	DET
ftr-501	204	5	goal	goal	NOUN
ftr-501	204	6	,	,	PUNCT
ftr-501	204	7	section	section	NOUN
ftr-501	204	8	7431	7431	NUM
ftr-501	204	9	was	be	AUX
ftr-501	204	10	fashioned	fashion	VERB
ftr-501	204	11	to	to	PART
ftr-501	204	12	address	address	VERB
ftr-501	204	13	one	one	NUM
ftr-501	204	14	specific	specific	ADJ
ftr-501	204	15	situation	situation	NOUN
ftr-501	204	16	,	,	PUNCT
ftr-501	204	17	creating	create	VERB
ftr-501	204	18	a	a	DET
ftr-501	204	19	cause	cause	NOUN
ftr-501	204	20	of	of	ADP
ftr-501	204	21	action	action	NOUN
ftr-501	204	22	for	for	ADP
ftr-501	204	23	the	the	DET
ftr-501	204	24	improper	improper	ADJ
ftr-501	204	25	use	use	NOUN
ftr-501	204	26	of	of	ADP
ftr-501	204	27	information	information	NOUN
ftr-501	204	28	regarding	regard	VERB
ftr-501	204	29	the	the	DET
ftr-501	204	30	complaining	complain	VERB
ftr-501	204	31	taxpayer	taxpayer	NOUN
ftr-501	204	32	.	.	PUNCT
ftr-501	205	1	it	it	PRON
ftr-501	205	2	was	be	AUX
ftr-501	205	3	not	not	PART
ftr-501	205	4	designed	design	VERB
ftr-501	205	5	to	to	PART
ftr-501	205	6	apply	apply	VERB
ftr-501	205	7	to	to	ADP
ftr-501	205	8	situations	situation	NOUN
ftr-501	205	9	such	such	ADJ
ftr-501	205	10	as	as	ADP
ftr-501	205	11	the	the	DET
ftr-501	205	12	one	one	NOUN
ftr-501	205	13	presented	present	VERB
ftr-501	205	14	in	in	ADP
ftr-501	205	15	haywood	haywood	PROPN
ftr-501	205	16	,	,	PUNCT
ftr-501	205	17	which	which	PRON
ftr-501	205	18	are	be	AUX
ftr-501	205	19	more	more	ADV
ftr-501	205	20	properly	properly	ADV
ftr-501	205	21	the	the	DET
ftr-501	205	22	province	province	NOUN
ftr-501	205	23	of	of	ADP
ftr-501	205	24	section	section	NOUN
ftr-501	205	25	743335	743335	NUM
ftr-501	205	26	or	or	CCONJ
ftr-501	205	27	section	section	NOUN
ftr-501	205	28	7426.36	7426.36	NUM
ftr-501	205	29	33	33	NUM
ftr-501	205	30	.	.	PUNCT
ftr-501	206	1	642	642	NUM
ftr-501	206	2	f.	f.	PROPN
ftr-501	206	3	supp	supp	PROPN
ftr-501	206	4	.	.	PUNCT
ftr-501	207	1	188	188	NUM
ftr-501	207	2	,	,	PUNCT
ftr-501	207	3	192	192	NUM
ftr-501	207	4	(	(	PUNCT
ftr-501	207	5	d.	d.	PROPN
ftr-501	207	6	kan	kan	PROPN
ftr-501	207	7	.	.	PROPN
ftr-501	207	8	1986	1986	NUM
ftr-501	207	9	)	)	PUNCT
ftr-501	207	10	.	.	PUNCT
ftr-501	208	1	34	34	NUM
ftr-501	208	2	.	.	PUNCT
ftr-501	209	1	i	i	PRON
ftr-501	209	2	d.	d.	PROPN
ftr-501	209	3	the	the	DET
ftr-501	209	4	reasoning	reasoning	NOUN
ftr-501	209	5	of	of	ADP
ftr-501	209	6	the	the	DET
ftr-501	209	7	court	court	NOUN
ftr-501	209	8	was	be	AUX
ftr-501	209	9	similar	similar	ADJ
ftr-501	209	10	to	to	ADP
ftr-501	209	11	that	that	PRON
ftr-501	209	12	used	use	VERB
ftr-501	209	13	by	by	ADP
ftr-501	209	14	the	the	DET
ftr-501	209	15	courts	court	NOUN
ftr-501	209	16	adopting	adopt	VERB
ftr-501	209	17	the	the	DET
ftr-501	209	18	government	government	NOUN
ftr-501	209	19	's	's	PART
ftr-501	209	20	"	"	PUNCT
ftr-501	209	21	loss	loss	NOUN
ftr-501	209	22	of	of	ADP
ftr-501	209	23	confidentiality	confidentiality	NOUN
ftr-501	209	24	"	"	PUNCT
ftr-501	209	25	argument	argument	NOUN
ftr-501	209	26	regarding	regard	VERB
ftr-501	209	27	disclosure	disclosure	NOUN
ftr-501	209	28	of	of	ADP
ftr-501	209	29	information	information	NOUN
ftr-501	209	30	contained	contain	VERB
ftr-501	209	31	in	in	ADP
ftr-501	209	32	public	public	ADJ
ftr-501	209	33	records	record	NOUN
ftr-501	209	34	.	.	PUNCT
ftr-501	210	1	see	see	VERB
ftr-501	210	2	discussion	discussion	NOUN
ftr-501	210	3	infra	infra	NOUN
ftr-501	210	4	part	part	NOUN
ftr-501	210	5	ii.a.3	ii.a.3	PROPN
ftr-501	210	6	.	.	PUNCT
ftr-501	211	1	35	35	NUM
ftr-501	211	2	.	.	PUNCT
ftr-501	212	1	see	see	VERB
ftr-501	212	2	infra	infra	NOUN
ftr-501	212	3	part	part	PROPN
ftr-501	212	4	iii	iii	X
ftr-501	212	5	.	.	PUNCT
ftr-501	213	1	note	note	VERB
ftr-501	213	2	that	that	SCONJ
ftr-501	213	3	§	§	PROPN
ftr-501	213	4	7433	7433	NUM
ftr-501	213	5	was	be	AUX
ftr-501	213	6	enacted	enact	VERB
ftr-501	213	7	after	after	ADP
ftr-501	213	8	haywood	haywood	PROPN
ftr-501	213	9	and	and	CCONJ
ftr-501	213	10	therefore	therefore	ADV
ftr-501	213	11	was	be	AUX
ftr-501	213	12	not	not	PART
ftr-501	213	13	discussed	discuss	VERB
ftr-501	213	14	in	in	ADP
ftr-501	213	15	the	the	DET
ftr-501	213	16	opinion	opinion	NOUN
ftr-501	213	17	.	.	PUNCT
ftr-501	214	1	36	36	NUM
ftr-501	214	2	.	.	PUNCT
ftr-501	215	1	it	it	PRON
ftr-501	215	2	should	should	AUX
ftr-501	215	3	be	be	AUX
ftr-501	215	4	noted	note	VERB
ftr-501	215	5	that	that	SCONJ
ftr-501	215	6	the	the	DET
ftr-501	215	7	situation	situation	NOUN
ftr-501	215	8	presented	present	VERB
ftr-501	215	9	in	in	ADP
ftr-501	215	10	haywood	haywood	PROPN
ftr-501	215	11	is	be	AUX
ftr-501	215	12	different	different	ADJ
ftr-501	215	13	from	from	ADP
ftr-501	215	14	that	that	DET
ftr-501	215	15	discussed	discuss	VERB
ftr-501	215	16	supra	supra	PROPN
ftr-501	215	17	part	part	PROPN
ftr-501	215	18	il.a	il.a	PROPN
ftr-501	215	19	.	.	PUNCT
ftr-501	216	1	l.b	l.b	PROPN
ftr-501	216	2	.	.	PROPN
ftr-501	217	1	(	(	PUNCT
ftr-501	217	2	regarding	regard	VERB
ftr-501	217	3	the	the	DET
ftr-501	217	4	unauthorized	unauthorized	ADJ
ftr-501	217	5	disclosure	disclosure	NOUN
ftr-501	217	6	of	of	ADP
ftr-501	217	7	erroneous	erroneous	ADJ
ftr-501	217	8	information	information	NOUN
ftr-501	217	9	)	)	PUNCT
ftr-501	217	10	.	.	PUNCT
ftr-501	218	1	in	in	ADP
ftr-501	218	2	haywood	haywood	PROPN
ftr-501	218	3	,	,	PUNCT
ftr-501	218	4	the	the	DET
ftr-501	218	5	service	service	NOUN
ftr-501	218	6	erroneously	erroneously	ADV
ftr-501	218	7	attributed	attribute	VERB
ftr-501	218	8	one	one	NUM
ftr-501	218	9	taxpayer	taxpayer	NOUN
ftr-501	218	10	's	's	PART
ftr-501	218	11	information	information	NOUN
ftr-501	218	12	to	to	ADP
ftr-501	218	13	another	another	DET
ftr-501	218	14	taxpayer	taxpayer	NOUN
ftr-501	218	15	and	and	CCONJ
ftr-501	218	16	then	then	ADV
ftr-501	218	17	commenced	commence	VERB
ftr-501	218	18	otherwise	otherwise	ADV
ftr-501	218	19	proper	proper	ADJ
ftr-501	218	20	collection	collection	NOUN
ftr-501	218	21	procedures	procedure	NOUN
ftr-501	218	22	based	base	VERB
ftr-501	218	23	on	on	ADP
ftr-501	218	24	that	that	DET
ftr-501	218	25	attribution	attribution	NOUN
ftr-501	218	26	,	,	PUNCT
ftr-501	218	27	including	include	VERB
ftr-501	218	28	a	a	DET
ftr-501	218	29	disclosure	disclosure	NOUN
ftr-501	218	30	that	that	PRON
ftr-501	218	31	would	would	AUX
ftr-501	218	32	have	have	AUX
ftr-501	218	33	been	be	AUX
ftr-501	218	34	authorized	authorize	VERB
ftr-501	218	35	had	have	VERB
ftr-501	218	36	the	the	DET
ftr-501	218	37	attribution	attribution	NOUN
ftr-501	218	38	been	be	AUX
ftr-501	218	39	correct	correct	ADJ
ftr-501	218	40	.	.	PUNCT
ftr-501	219	1	the	the	DET
ftr-501	219	2	[	[	X
ftr-501	219	3	vol	vol	NOUN
ftr-501	219	4	1:10	1:10	NUM
ftr-501	219	5	irc	irc	PROPN
ftr-501	219	6	§	§	PROPN
ftr-501	219	7	§	§	PROPN
ftr-501	219	8	7431	7431	NUM
ftr-501	219	9	and	and	CCONJ
ftr-501	219	10	7433	7433	NUM
ftr-501	219	11	to	to	PART
ftr-501	219	12	constitute	constitute	VERB
ftr-501	219	13	protected	protect	VERB
ftr-501	219	14	return	return	NOUN
ftr-501	219	15	information	information	NOUN
ftr-501	219	16	of	of	ADP
ftr-501	219	17	the	the	DET
ftr-501	219	18	taxpayer	taxpayer	NOUN
ftr-501	219	19	,	,	PUNCT
ftr-501	219	20	however	however	ADV
ftr-501	219	21	,	,	PUNCT
ftr-501	219	22	it	it	PRON
ftr-501	219	23	is	be	AUX
ftr-501	219	24	not	not	PART
ftr-501	219	25	necessary	necessary	ADJ
ftr-501	219	26	that	that	SCONJ
ftr-501	219	27	the	the	DET
ftr-501	219	28	information	information	NOUN
ftr-501	219	29	be	be	AUX
ftr-501	219	30	obtained	obtain	VERB
ftr-501	219	31	or	or	CCONJ
ftr-501	219	32	prepared	prepare	VERB
ftr-501	219	33	specifically	specifically	ADV
ftr-501	219	34	in	in	ADP
ftr-501	219	35	regard	regard	NOUN
ftr-501	219	36	to	to	ADP
ftr-501	219	37	the	the	DET
ftr-501	219	38	plaintiff	plaintiff	NOUN
ftr-501	219	39	's	's	PART
ftr-501	219	40	tax	tax	NOUN
ftr-501	219	41	liability	liability	NOUN
ftr-501	219	42	.	.	PUNCT
ftr-501	220	1	in	in	ADP
ftr-501	220	2	mallas	mallas	PROPN
ftr-501	220	3	v.	v.	PROPN
ftr-501	220	4	united	united	PROPN
ftr-501	220	5	states,37	states,37	VERB
ftr-501	220	6	the	the	DET
ftr-501	220	7	fourth	fourth	ADJ
ftr-501	220	8	circuit	circuit	NOUN
ftr-501	220	9	imposed	impose	VERB
ftr-501	220	10	liability	liability	NOUN
ftr-501	220	11	for	for	ADP
ftr-501	220	12	the	the	DET
ftr-501	220	13	release	release	NOUN
ftr-501	220	14	of	of	ADP
ftr-501	220	15	information	information	NOUN
ftr-501	220	16	that	that	PRON
ftr-501	220	17	fell	fall	VERB
ftr-501	220	18	within	within	ADP
ftr-501	220	19	the	the	DET
ftr-501	220	20	section	section	NOUN
ftr-501	220	21	6103(b	6103(b	NOUN
ftr-501	220	22	)	)	PUNCT
ftr-501	220	23	definition	definition	NOUN
ftr-501	220	24	of	of	ADP
ftr-501	220	25	"	"	PUNCT
ftr-501	220	26	return	return	VERB
ftr-501	220	27	information	information	NOUN
ftr-501	220	28	,	,	PUNCT
ftr-501	220	29	"	"	PUNCT
ftr-501	220	30	which	which	PRON
ftr-501	220	31	had	have	AUX
ftr-501	220	32	been	be	AUX
ftr-501	220	33	prepared	prepare	VERB
ftr-501	220	34	in	in	ADP
ftr-501	220	35	connection	connection	NOUN
ftr-501	220	36	with	with	ADP
ftr-501	220	37	the	the	DET
ftr-501	220	38	determination	determination	NOUN
ftr-501	220	39	of	of	ADP
ftr-501	220	40	the	the	DET
ftr-501	220	41	tax	tax	NOUN
ftr-501	220	42	liabilities	liability	NOUN
ftr-501	220	43	of	of	ADP
ftr-501	220	44	thirdparties	thirdpartie	NOUN
ftr-501	220	45	,	,	PUNCT
ftr-501	220	46	who	who	PRON
ftr-501	220	47	were	be	AUX
ftr-501	220	48	investors	investor	NOUN
ftr-501	220	49	in	in	ADP
ftr-501	220	50	plaintiff	plaintiff	NOUN
ftr-501	220	51	's	's	PART
ftr-501	220	52	project	project	NOUN
ftr-501	220	53	.	.	PUNCT
ftr-501	221	1	3	3	X
ftr-501	221	2	.	.	PUNCT
ftr-501	221	3	the	the	DET
ftr-501	221	4	release	release	NOUN
ftr-501	221	5	must	must	AUX
ftr-501	221	6	have	have	AUX
ftr-501	221	7	been	be	AUX
ftr-501	221	8	a	a	DET
ftr-501	221	9	"	"	PUNCT
ftr-501	221	10	disclosure	disclosure	NOUN
ftr-501	221	11	.	.	PUNCT
ftr-501	222	1	"	"	PUNCT
ftr-501	222	2	-section	-section	PROPN
ftr-501	222	3	6103(b)(8	6103(b)(8	NOUN
ftr-501	222	4	)	)	PUNCT
ftr-501	222	5	defines	define	VERB
ftr-501	222	6	"	"	PUNCT
ftr-501	222	7	disclosure	disclosure	NOUN
ftr-501	222	8	"	"	PUNCT
ftr-501	222	9	as	as	ADP
ftr-501	222	10	"	"	PUNCT
ftr-501	222	11	the	the	DET
ftr-501	222	12	making	making	NOUN
ftr-501	222	13	known	know	VERB
ftr-501	222	14	to	to	ADP
ftr-501	222	15	any	any	DET
ftr-501	222	16	person	person	NOUN
ftr-501	222	17	in	in	ADP
ftr-501	222	18	any	any	DET
ftr-501	222	19	manner	manner	NOUN
ftr-501	222	20	whatever	whatever	PRON
ftr-501	222	21	a	a	DET
ftr-501	222	22	return	return	NOUN
ftr-501	222	23	or	or	CCONJ
ftr-501	222	24	return	return	VERB
ftr-501	222	25	information	information	NOUN
ftr-501	222	26	.	.	PUNCT
ftr-501	222	27	"	"	PUNCT
ftr-501	223	1	this	this	DET
ftr-501	223	2	statutory	statutory	ADJ
ftr-501	223	3	element	element	NOUN
ftr-501	223	4	has	have	AUX
ftr-501	223	5	become	become	VERB
ftr-501	223	6	an	an	DET
ftr-501	223	7	issue	issue	NOUN
ftr-501	223	8	in	in	ADP
ftr-501	223	9	cases	case	NOUN
ftr-501	223	10	where	where	SCONJ
ftr-501	223	11	return	return	NOUN
ftr-501	223	12	information	information	NOUN
ftr-501	223	13	was	be	AUX
ftr-501	223	14	released	release	VERB
ftr-501	223	15	in	in	ADP
ftr-501	223	16	a	a	DET
ftr-501	223	17	manner	manner	NOUN
ftr-501	223	18	not	not	PART
ftr-501	223	19	authorized	authorize	VERB
ftr-501	223	20	under	under	ADP
ftr-501	223	21	section	section	NOUN
ftr-501	223	22	6103(a	6103(a	NUM
ftr-501	223	23	)	)	PUNCT
ftr-501	223	24	,	,	PUNCT
ftr-501	223	25	but	but	CCONJ
ftr-501	223	26	where	where	SCONJ
ftr-501	223	27	the	the	DET
ftr-501	223	28	information	information	NOUN
ftr-501	223	29	either	either	CCONJ
ftr-501	223	30	was	be	AUX
ftr-501	223	31	already	already	ADV
ftr-501	223	32	known	know	VERB
ftr-501	223	33	to	to	ADP
ftr-501	223	34	the	the	DET
ftr-501	223	35	person	person	NOUN
ftr-501	223	36	to	to	PART
ftr-501	223	37	whom	whom	PRON
ftr-501	223	38	it	it	PRON
ftr-501	223	39	was	be	AUX
ftr-501	223	40	released	release	VERB
ftr-501	223	41	or	or	CCONJ
ftr-501	223	42	had	have	AUX
ftr-501	223	43	previously	previously	ADV
ftr-501	223	44	been	be	AUX
ftr-501	223	45	introduced	introduce	VERB
ftr-501	223	46	into	into	ADP
ftr-501	223	47	the	the	DET
ftr-501	223	48	public	public	ADJ
ftr-501	223	49	record	record	NOUN
ftr-501	223	50	by	by	ADP
ftr-501	223	51	way	way	NOUN
ftr-501	223	52	of	of	ADP
ftr-501	223	53	pleadings	pleading	NOUN
ftr-501	223	54	or	or	CCONJ
ftr-501	223	55	evidence	evidence	NOUN
ftr-501	223	56	in	in	ADP
ftr-501	223	57	some	some	DET
ftr-501	223	58	judicial	judicial	ADJ
ftr-501	223	59	proceeding	proceeding	NOUN
ftr-501	223	60	.	.	PUNCT
ftr-501	224	1	in	in	ADP
ftr-501	224	2	determining	determine	VERB
ftr-501	224	3	whether	whether	SCONJ
ftr-501	224	4	there	there	PRON
ftr-501	224	5	has	have	AUX
ftr-501	224	6	been	be	AUX
ftr-501	224	7	an	an	DET
ftr-501	224	8	unauthorized	unauthorized	ADJ
ftr-501	224	9	"	"	PUNCT
ftr-501	224	10	disclosure	disclosure	NOUN
ftr-501	224	11	,	,	PUNCT
ftr-501	224	12	"	"	PUNCT
ftr-501	224	13	the	the	DET
ftr-501	224	14	courts	court	NOUN
ftr-501	224	15	have	have	AUX
ftr-501	224	16	developed	develop	VERB
ftr-501	224	17	two	two	NUM
ftr-501	224	18	,	,	PUNCT
ftr-501	224	19	mutually	mutually	ADV
ftr-501	224	20	exclusive	exclusive	ADJ
ftr-501	224	21	approaches	approach	NOUN
ftr-501	224	22	;	;	PUNCT
ftr-501	224	23	"	"	PUNCT
ftr-501	224	24	the	the	DET
ftr-501	224	25	method	method	NOUN
ftr-501	224	26	issue	issue	NOUN
ftr-501	224	27	here	here	ADV
ftr-501	224	28	is	be	AUX
ftr-501	224	29	whether	whether	SCONJ
ftr-501	224	30	the	the	DET
ftr-501	224	31	incorrect	incorrect	ADJ
ftr-501	224	32	attribution	attribution	NOUN
ftr-501	224	33	somehow	somehow	ADV
ftr-501	224	34	taints	taint	VERB
ftr-501	224	35	the	the	DET
ftr-501	224	36	subsequent	subsequent	ADJ
ftr-501	224	37	disclosure	disclosure	NOUN
ftr-501	224	38	,	,	PUNCT
ftr-501	224	39	subjecting	subject	VERB
ftr-501	224	40	the	the	DET
ftr-501	224	41	service	service	NOUN
ftr-501	224	42	to	to	ADP
ftr-501	224	43	liability	liability	NOUN
ftr-501	224	44	under	under	ADP
ftr-501	224	45	§	§	PROPN
ftr-501	224	46	7431	7431	NUM
ftr-501	224	47	;	;	PUNCT
ftr-501	224	48	the	the	DET
ftr-501	224	49	conclusion	conclusion	NOUN
ftr-501	224	50	correctly	correctly	ADV
ftr-501	224	51	reached	reach	VERB
ftr-501	224	52	in	in	ADP
ftr-501	224	53	havwood	havwood	NOUN
ftr-501	224	54	is	be	AUX
ftr-501	224	55	that	that	SCONJ
ftr-501	224	56	it	it	PRON
ftr-501	224	57	does	do	VERB
ftr-501	224	58	not	not	PART
ftr-501	224	59	.	.	PUNCT
ftr-501	225	1	the	the	DET
ftr-501	225	2	discussion	discussion	NOUN
ftr-501	225	3	in	in	ADP
ftr-501	225	4	part	part	NOUN
ftr-501	225	5	h.a.i.b	h.a.i.b	PROPN
ftr-501	225	6	.	.	PROPN
ftr-501	225	7	,	,	PUNCT
ftr-501	225	8	however	however	ADV
ftr-501	225	9	,	,	PUNCT
ftr-501	225	10	concerns	concern	VERB
ftr-501	225	11	the	the	DET
ftr-501	225	12	service	service	NOUN
ftr-501	225	13	's	's	PART
ftr-501	225	14	disclosure	disclosure	NOUN
ftr-501	225	15	of	of	ADP
ftr-501	225	16	erroneous	erroneous	ADJ
ftr-501	225	17	information	information	NOUN
ftr-501	225	18	,	,	PUNCT
ftr-501	225	19	where	where	SCONJ
ftr-501	225	20	the	the	DET
ftr-501	225	21	disclosure	disclosure	NOUN
ftr-501	225	22	would	would	AUX
ftr-501	225	23	be	be	AUX
ftr-501	225	24	unauthorized	unauthorized	ADJ
ftr-501	225	25	even	even	ADV
ftr-501	225	26	if	if	SCONJ
ftr-501	225	27	the	the	DET
ftr-501	225	28	information	information	NOUN
ftr-501	225	29	had	have	AUX
ftr-501	225	30	been	be	AUX
ftr-501	225	31	correct	correct	ADJ
ftr-501	225	32	.	.	PUNCT
ftr-501	226	1	the	the	DET
ftr-501	226	2	issue	issue	NOUN
ftr-501	226	3	here	here	ADV
ftr-501	226	4	is	be	AUX
ftr-501	226	5	whether	whether	SCONJ
ftr-501	226	6	information	information	NOUN
ftr-501	226	7	that	that	SCONJ
ftr-501	226	8	the	the	DET
ftr-501	226	9	service	service	NOUN
ftr-501	226	10	identifies	identify	VERB
ftr-501	226	11	as	as	ADP
ftr-501	226	12	a	a	DET
ftr-501	226	13	taxpayer	taxpayer	NOUN
ftr-501	226	14	's	's	PART
ftr-501	226	15	return	return	NOUN
ftr-501	226	16	information	information	NOUN
ftr-501	226	17	comes	come	VERB
ftr-501	226	18	within	within	ADP
ftr-501	226	19	the	the	DET
ftr-501	226	20	definition	definition	NOUN
ftr-501	226	21	of	of	ADP
ftr-501	226	22	"	"	PUNCT
ftr-501	226	23	return	return	VERB
ftr-501	226	24	information	information	NOUN
ftr-501	226	25	"	"	PUNCT
ftr-501	226	26	and	and	CCONJ
ftr-501	226	27	thus	thus	ADV
ftr-501	226	28	within	within	ADP
ftr-501	226	29	the	the	DET
ftr-501	226	30	protection	protection	NOUN
ftr-501	226	31	of	of	ADP
ftr-501	226	32	§	§	PROPN
ftr-501	226	33	§	§	PROPN
ftr-501	226	34	6103	6103	NUM
ftr-501	226	35	and	and	CCONJ
ftr-501	226	36	7431	7431	NUM
ftr-501	226	37	even	even	ADV
ftr-501	226	38	though	though	SCONJ
ftr-501	226	39	it	it	PRON
ftr-501	226	40	is	be	AUX
ftr-501	226	41	erroneous	erroneous	ADJ
ftr-501	226	42	and	and	CCONJ
ftr-501	226	43	therefore	therefore	ADV
ftr-501	226	44	not	not	PART
ftr-501	226	45	,	,	PUNCT
ftr-501	226	46	in	in	ADP
ftr-501	226	47	fact	fact	NOUN
ftr-501	226	48	,	,	PUNCT
ftr-501	226	49	information	information	NOUN
ftr-501	226	50	contained	contain	VERB
ftr-501	226	51	in	in	ADP
ftr-501	226	52	the	the	DET
ftr-501	226	53	taxpayer	taxpayer	NOUN
ftr-501	226	54	's	's	PART
ftr-501	226	55	return	return	NOUN
ftr-501	226	56	.	.	PUNCT
ftr-501	227	1	hybrid	hybrid	ADJ
ftr-501	227	2	situations	situation	NOUN
ftr-501	227	3	can	can	AUX
ftr-501	227	4	be	be	AUX
ftr-501	227	5	similarly	similarly	ADV
ftr-501	227	6	analyzed	analyze	VERB
ftr-501	227	7	.	.	PUNCT
ftr-501	228	1	assume	assume	VERB
ftr-501	228	2	,	,	PUNCT
ftr-501	228	3	for	for	ADP
ftr-501	228	4	example	example	NOUN
ftr-501	228	5	,	,	PUNCT
ftr-501	228	6	that	that	SCONJ
ftr-501	228	7	the	the	DET
ftr-501	228	8	service	service	NOUN
ftr-501	228	9	makes	make	VERB
ftr-501	228	10	a	a	DET
ftr-501	228	11	disclosure	disclosure	NOUN
ftr-501	228	12	of	of	ADP
ftr-501	228	13	what	what	PRON
ftr-501	228	14	it	it	PRON
ftr-501	228	15	identifies	identify	VERB
ftr-501	228	16	as	as	ADP
ftr-501	228	17	taxpayer	taxpayer	NOUN
ftr-501	228	18	's	's	PART
ftr-501	228	19	return	return	NOUN
ftr-501	228	20	information	information	NOUN
ftr-501	228	21	but	but	CCONJ
ftr-501	228	22	which	which	PRON
ftr-501	228	23	is	be	AUX
ftr-501	228	24	in	in	ADP
ftr-501	228	25	fact	fact	NOUN
ftr-501	228	26	information	information	NOUN
ftr-501	228	27	from	from	ADP
ftr-501	228	28	third	third	ADJ
ftr-501	228	29	party	party	NOUN
ftr-501	228	30	's	's	PART
ftr-501	228	31	tax	tax	NOUN
ftr-501	228	32	return	return	NOUN
ftr-501	228	33	.	.	PUNCT
ftr-501	229	1	if	if	SCONJ
ftr-501	229	2	the	the	DET
ftr-501	229	3	disclosure	disclosure	NOUN
ftr-501	229	4	is	be	AUX
ftr-501	229	5	otherwise	otherwise	ADV
ftr-501	229	6	authorized	authorize	VERB
ftr-501	229	7	,	,	PUNCT
ftr-501	229	8	it	it	PRON
ftr-501	229	9	should	should	AUX
ftr-501	229	10	be	be	AUX
ftr-501	229	11	treated	treat	VERB
ftr-501	229	12	as	as	ADP
ftr-501	229	13	haywood	haywood	NOUN
ftr-501	229	14	-	-	PUNCT
ftr-501	229	15	type	type	NOUN
ftr-501	229	16	disclosure	disclosure	NOUN
ftr-501	229	17	,	,	PUNCT
ftr-501	229	18	properly	properly	ADV
ftr-501	229	19	the	the	DET
ftr-501	229	20	subject	subject	NOUN
ftr-501	229	21	of	of	ADP
ftr-501	229	22	actions	action	NOUN
ftr-501	229	23	under	under	ADP
ftr-501	229	24	§	§	PROPN
ftr-501	229	25	§	§	PROPN
ftr-501	229	26	7426	7426	NUM
ftr-501	229	27	or	or	CCONJ
ftr-501	229	28	7433	7433	NUM
ftr-501	229	29	,	,	PUNCT
ftr-501	229	30	but	but	CCONJ
ftr-501	229	31	not	not	PART
ftr-501	229	32	§	§	PROPN
ftr-501	229	33	7431	7431	NUM
ftr-501	229	34	.	.	PUNCT
ftr-501	230	1	if	if	SCONJ
ftr-501	230	2	,	,	PUNCT
ftr-501	230	3	on	on	ADP
ftr-501	230	4	the	the	DET
ftr-501	230	5	other	other	ADJ
ftr-501	230	6	hand	hand	NOUN
ftr-501	230	7	,	,	PUNCT
ftr-501	230	8	the	the	DET
ftr-501	230	9	disclosure	disclosure	NOUN
ftr-501	230	10	would	would	AUX
ftr-501	230	11	be	be	AUX
ftr-501	230	12	unauthorized	unauthorized	ADJ
ftr-501	230	13	even	even	ADV
ftr-501	230	14	if	if	SCONJ
ftr-501	230	15	the	the	DET
ftr-501	230	16	service	service	NOUN
ftr-501	230	17	had	have	AUX
ftr-501	230	18	used	use	VERB
ftr-501	230	19	taxpayer	taxpayer	NOUN
ftr-501	230	20	's	's	PART
ftr-501	230	21	correct	correct	ADJ
ftr-501	230	22	return	return	NOUN
ftr-501	230	23	information	information	NOUN
ftr-501	230	24	,	,	PUNCT
ftr-501	230	25	it	it	PRON
ftr-501	230	26	should	should	AUX
ftr-501	230	27	be	be	AUX
ftr-501	230	28	treated	treat	VERB
ftr-501	230	29	as	as	ADP
ftr-501	230	30	any	any	DET
ftr-501	230	31	other	other	ADJ
ftr-501	230	32	unauthorized	unauthorized	ADJ
ftr-501	230	33	disclosure	disclosure	NOUN
ftr-501	230	34	of	of	ADP
ftr-501	230	35	erroneous	erroneous	ADJ
ftr-501	230	36	information	information	NOUN
ftr-501	230	37	.	.	PUNCT
ftr-501	231	1	the	the	DET
ftr-501	231	2	source	source	NOUN
ftr-501	231	3	of	of	ADP
ftr-501	231	4	the	the	DET
ftr-501	231	5	erroneous	erroneous	ADJ
ftr-501	231	6	information	information	NOUN
ftr-501	231	7	is	be	AUX
ftr-501	231	8	irrelevant	irrelevant	ADJ
ftr-501	231	9	to	to	ADP
ftr-501	231	10	a	a	DET
ftr-501	231	11	determination	determination	NOUN
ftr-501	231	12	of	of	ADP
ftr-501	231	13	the	the	DET
ftr-501	231	14	service	service	NOUN
ftr-501	231	15	's	's	PART
ftr-501	231	16	liability	liability	NOUN
ftr-501	231	17	.	.	PUNCT
ftr-501	232	1	37	37	NUM
ftr-501	232	2	.	.	NUM
ftr-501	233	1	993	993	NUM
ftr-501	233	2	f.2d	f.2d	SYM
ftr-501	233	3	1111	1111	NUM
ftr-501	233	4	,	,	PUNCT
ftr-501	233	5	1114	1114	NUM
ftr-501	233	6	(	(	PUNCT
ftr-501	233	7	4th	4th	ADJ
ftr-501	233	8	cir	cir	NOUN
ftr-501	233	9	.	.	PUNCT
ftr-501	233	10	1993	1993	NUM
ftr-501	233	11	)	)	PUNCT
ftr-501	233	12	.	.	PUNCT
ftr-501	234	1	38	38	NUM
ftr-501	234	2	.	.	PUNCT
ftr-501	235	1	see	see	VERB
ftr-501	235	2	,	,	PUNCT
ftr-501	235	3	e.g.	e.g.	ADV
ftr-501	235	4	,	,	PUNCT
ftr-501	235	5	lampert	lampert	PROPN
ftr-501	235	6	v.	v.	PROPN
ftr-501	235	7	united	united	PROPN
ftr-501	235	8	states	states	PROPN
ftr-501	235	9	,	,	PUNCT
ftr-501	235	10	854	854	NUM
ftr-501	235	11	f.2d	f.2d	NOUN
ftr-501	235	12	335	335	NUM
ftr-501	235	13	.	.	PUNCT
ftr-501	236	1	337	337	NUM
ftr-501	236	2	-	-	SYM
ftr-501	236	3	38	38	NUM
ftr-501	236	4	(	(	PUNCT
ftr-501	236	5	9th	9th	ADJ
ftr-501	236	6	cir	cir	NOUN
ftr-501	236	7	.	.	PROPN
ftr-501	236	8	1988	1988	NUM
ftr-501	236	9	)	)	PUNCT
ftr-501	236	10	(	(	PUNCT
ftr-501	236	11	comparing	compare	VERB
ftr-501	236	12	lampert	lampert	PROPN
ftr-501	236	13	court	court	NOUN
ftr-501	236	14	's	's	PART
ftr-501	236	15	approach	approach	NOUN
ftr-501	236	16	with	with	ADP
ftr-501	236	17	that	that	PRON
ftr-501	236	18	taken	take	VERB
ftr-501	236	19	by	by	ADP
ftr-501	236	20	the	the	DET
ftr-501	236	21	tenth	tenth	ADJ
ftr-501	236	22	circuit	circuit	NOUN
ftr-501	236	23	in	in	ADP
ftr-501	236	24	rodgers	rodger	NOUN
ftr-501	236	25	v.	v.	ADP
ftr-501	236	26	hyatt	hyatt	PROPN
ftr-501	236	27	,	,	PUNCT
ftr-501	236	28	697	697	NUM
ftr-501	236	29	f.2d	f.2d	NOUN
ftr-501	236	30	899	899	NUM
ftr-501	236	31	(	(	PUNCT
ftr-501	236	32	10th	10th	ADJ
ftr-501	236	33	cir	cir	NOUN
ftr-501	236	34	.	.	PROPN
ftr-501	236	35	1983	1983	NUM
ftr-501	236	36	)	)	PUNCT
ftr-501	236	37	)	)	PUNCT
ftr-501	236	38	,	,	PUNCT
ftr-501	236	39	cert	cert	PROPN
ftr-501	236	40	.	.	PUNCT
ftr-501	237	1	denied	deny	VERB
ftr-501	237	2	,	,	PUNCT
ftr-501	237	3	490	490	NUM
ftr-501	237	4	u.s	u.s	PROPN
ftr-501	237	5	.	.	PROPN
ftr-501	237	6	1034	1034	NUM
ftr-501	237	7	(	(	PUNCT
ftr-501	237	8	1989	1989	NUM
ftr-501	237	9	)	)	PUNCT
ftr-501	237	10	.	.	PUNCT
ftr-501	238	1	the	the	DET
ftr-501	238	2	court	court	NOUN
ftr-501	238	3	in	in	ADP
ftr-501	238	4	thomas	thomas	PROPN
ftr-501	238	5	v.	v.	PROPN
ftr-501	238	6	united	united	PROPN
ftr-501	238	7	states	states	PROPN
ftr-501	238	8	,	,	PUNCT
ftr-501	238	9	890	890	NUM
ftr-501	238	10	f.2d	f.2d	SYM
ftr-501	238	11	18	18	NUM
ftr-501	238	12	(	(	PUNCT
ftr-501	238	13	7th	7th	ADJ
ftr-501	238	14	cir	cir	NOUN
ftr-501	238	15	.	.	PROPN
ftr-501	238	16	1989	1989	NUM
ftr-501	238	17	)	)	PUNCT
ftr-501	238	18	,	,	PUNCT
ftr-501	238	19	may	may	AUX
ftr-501	238	20	implicitly	implicitly	ADV
ftr-501	238	21	have	have	AUX
ftr-501	238	22	been	be	AUX
ftr-501	238	23	propounding	propound	VERB
ftr-501	238	24	a	a	DET
ftr-501	238	25	third	third	ADJ
ftr-501	238	26	approach	approach	NOUN
ftr-501	238	27	,	,	PUNCT
ftr-501	238	28	based	base	VERB
ftr-501	238	29	on	on	ADP
ftr-501	238	30	a	a	DET
ftr-501	238	31	taxpayer	taxpayer	NOUN
ftr-501	238	32	privilege	privilege	NOUN
ftr-501	238	33	existing	exist	VERB
ftr-501	238	34	in	in	ADP
ftr-501	238	35	the	the	DET
ftr-501	238	36	return	return	NOUN
ftr-501	238	37	information	information	NOUN
ftr-501	238	38	,	,	PUNCT
ftr-501	238	39	and	and	CCONJ
ftr-501	238	40	similar	similar	ADJ
ftr-501	238	41	to	to	ADP
ftr-501	238	42	the	the	DET
ftr-501	238	43	"	"	PUNCT
ftr-501	238	44	loss	loss	NOUN
ftr-501	238	45	of	of	ADP
ftr-501	238	46	confidentiality	confidentiality	NOUN
ftr-501	238	47	"	"	PUNCT
ftr-501	238	48	argument	argument	NOUN
ftr-501	238	49	discussed	discuss	VERB
ftr-501	238	50	below	below	ADV
ftr-501	238	51	.	.	PUNCT
ftr-501	239	1	that	that	DET
ftr-501	239	2	opinion	opinion	NOUN
ftr-501	239	3	,	,	PUNCT
ftr-501	239	4	through	through	ADP
ftr-501	239	5	its	its	PRON
ftr-501	239	6	"	"	PUNCT
ftr-501	239	7	immediate	immediate	ADJ
ftr-501	239	8	source	source	NOUN
ftr-501	239	9	"	"	PUNCT
ftr-501	239	10	rule	rule	NOUN
ftr-501	239	11	,	,	PUNCT
ftr-501	239	12	seems	seem	VERB
ftr-501	239	13	to	to	PART
ftr-501	239	14	maintain	maintain	VERB
ftr-501	239	15	the	the	DET
ftr-501	239	16	protection	protection	NOUN
ftr-501	239	17	of	of	ADP
ftr-501	239	18	§	§	PROPN
ftr-501	239	19	6103	6103	NUM
ftr-501	239	20	and	and	CCONJ
ftr-501	239	21	§	§	PROPN
ftr-501	239	22	7431	7431	NUM
ftr-501	239	23	on	on	ADP
ftr-501	239	24	any	any	DET
ftr-501	239	25	document	document	NOUN
ftr-501	239	26	prepared	prepare	VERB
ftr-501	239	27	internally	internally	ADV
ftr-501	239	28	by	by	ADP
ftr-501	239	29	the	the	DET
ftr-501	239	30	service	service	NOUN
ftr-501	239	31	,	,	PUNCT
ftr-501	239	32	regardless	regardless	ADV
ftr-501	239	33	of	of	ADP
ftr-501	239	34	whether	whether	SCONJ
ftr-501	239	35	the	the	DET
ftr-501	239	36	information	information	NOUN
ftr-501	239	37	contained	contain	VERB
ftr-501	239	38	therein	therein	ADV
ftr-501	239	39	has	have	AUX
ftr-501	239	40	been	be	AUX
ftr-501	239	41	otherwise	otherwise	ADV
ftr-501	239	42	publicized	publicize	VERB
ftr-501	239	43	.	.	PUNCT
ftr-501	240	1	once	once	SCONJ
ftr-501	240	2	the	the	DET
ftr-501	240	3	information	information	NOUN
ftr-501	240	4	has	have	AUX
ftr-501	240	5	been	be	AUX
ftr-501	240	6	legally	legally	ADV
ftr-501	240	7	disclosed	disclose	VERB
ftr-501	240	8	by	by	ADP
ftr-501	240	9	an	an	DET
ftr-501	240	10	agency	agency	NOUN
ftr-501	240	11	19931	19931	NUM
ftr-501	240	12	florida	florida	PROPN
ftr-501	240	13	tax	tax	NOUN
ftr-501	240	14	review	review	NOUN
ftr-501	240	15	of	of	ADP
ftr-501	240	16	analysis	analysis	NOUN
ftr-501	240	17	chosen	choose	VERB
ftr-501	240	18	invariably	invariably	ADV
ftr-501	240	19	determines	determine	VERB
ftr-501	240	20	the	the	DET
ftr-501	240	21	outcome	outcome	NOUN
ftr-501	240	22	.	.	PUNCT
ftr-501	241	1	39	39	NUM
ftr-501	241	2	the	the	DET
ftr-501	241	3	courts	court	NOUN
ftr-501	241	4	that	that	PRON
ftr-501	241	5	side	side	VERB
ftr-501	241	6	with	with	ADP
ftr-501	241	7	the	the	DET
ftr-501	241	8	government	government	NOUN
ftr-501	241	9	on	on	ADP
ftr-501	241	10	this	this	DET
ftr-501	241	11	issue	issue	NOUN
ftr-501	241	12	look	look	VERB
ftr-501	241	13	beyond	beyond	ADP
ftr-501	241	14	the	the	DET
ftr-501	241	15	statutory	statutory	ADJ
ftr-501	241	16	language	language	NOUN
ftr-501	241	17	to	to	ADP
ftr-501	241	18	the	the	DET
ftr-501	241	19	congressional	congressional	ADJ
ftr-501	241	20	purpose	purpose	NOUN
ftr-501	241	21	underlying	underlying	ADJ
ftr-501	241	22	sections	section	NOUN
ftr-501	241	23	6103	6103	NUM
ftr-501	241	24	and	and	CCONJ
ftr-501	241	25	7431	7431	NUM
ftr-501	241	26	,	,	PUNCT
ftr-501	241	27	which	which	PRON
ftr-501	241	28	they	they	PRON
ftr-501	241	29	define	define	VERB
ftr-501	241	30	as	as	ADP
ftr-501	241	31	the	the	DET
ftr-501	241	32	protection	protection	NOUN
ftr-501	241	33	of	of	ADP
ftr-501	241	34	the	the	DET
ftr-501	241	35	taxpayers	taxpayer	NOUN
ftr-501	241	36	'	'	PART
ftr-501	241	37	right	right	NOUN
ftr-501	241	38	to	to	ADP
ftr-501	241	39	privacy	privacy	NOUN
ftr-501	241	40	.	.	PUNCT
ftr-501	242	1	these	these	DET
ftr-501	242	2	courts	court	NOUN
ftr-501	242	3	,	,	PUNCT
ftr-501	242	4	led	lead	VERB
ftr-501	242	5	by	by	ADP
ftr-501	242	6	the	the	DET
ftr-501	242	7	ninth	ninth	ADJ
ftr-501	242	8	circuit	circuit	NOUN
ftr-501	242	9	in	in	ADP
ftr-501	242	10	lampert	lampert	PROPN
ftr-501	242	11	v.	v.	PROPN
ftr-501	242	12	united	united	PROPN
ftr-501	242	13	states,4	states,4	PROPN
ftr-501	242	14	"	"	PUNCT
ftr-501	242	15	have	have	AUX
ftr-501	242	16	unanimously	unanimously	ADV
ftr-501	242	17	held	hold	VERB
ftr-501	242	18	that	that	SCONJ
ftr-501	242	19	the	the	DET
ftr-501	242	20	condition	condition	NOUN
ftr-501	242	21	precedent	precedent	NOUN
ftr-501	242	22	to	to	ADP
ftr-501	242	23	the	the	DET
ftr-501	242	24	protection	protection	NOUN
ftr-501	242	25	afforded	afford	VERB
ftr-501	242	26	by	by	ADP
ftr-501	242	27	sections	section	NOUN
ftr-501	242	28	6103	6103	NUM
ftr-501	242	29	and	and	CCONJ
ftr-501	242	30	7431	7431	NUM
ftr-501	242	31	is	be	AUX
ftr-501	242	32	the	the	DET
ftr-501	242	33	confidentiality	confidentiality	NOUN
ftr-501	242	34	of	of	ADP
ftr-501	242	35	the	the	DET
ftr-501	242	36	information	information	NOUN
ftr-501	242	37	,	,	PUNCT
ftr-501	242	38	reasoning	reason	VERB
ftr-501	242	39	that	that	SCONJ
ftr-501	242	40	if	if	SCONJ
ftr-501	242	41	the	the	DET
ftr-501	242	42	information	information	NOUN
ftr-501	242	43	is	be	AUX
ftr-501	242	44	already	already	ADV
ftr-501	242	45	in	in	ADP
ftr-501	242	46	the	the	DET
ftr-501	242	47	public	public	ADJ
ftr-501	242	48	record	record	NOUN
ftr-501	242	49	or	or	CCONJ
ftr-501	242	50	is	be	AUX
ftr-501	242	51	already	already	ADV
ftr-501	242	52	actually	actually	ADV
ftr-501	242	53	known	know	VERB
ftr-501	242	54	to	to	ADP
ftr-501	242	55	the	the	DET
ftr-501	242	56	individual	individual	NOUN
ftr-501	242	57	receiving	receive	VERB
ftr-501	242	58	the	the	DET
ftr-501	242	59	information	information	NOUN
ftr-501	242	60	from	from	ADP
ftr-501	242	61	the	the	DET
ftr-501	242	62	government	government	NOUN
ftr-501	242	63	,	,	PUNCT
ftr-501	242	64	the	the	DET
ftr-501	242	65	information	information	NOUN
ftr-501	242	66	has	have	AUX
ftr-501	242	67	lost	lose	VERB
ftr-501	242	68	its	its	PRON
ftr-501	242	69	confidentiality	confidentiality	NOUN
ftr-501	242	70	,	,	PUNCT
ftr-501	242	71	and	and	CCONJ
ftr-501	242	72	the	the	DET
ftr-501	242	73	taxpayer	taxpayer	NOUN
ftr-501	242	74	can	can	AUX
ftr-501	242	75	have	have	VERB
ftr-501	242	76	no	no	DET
ftr-501	242	77	reasonable	reasonable	ADJ
ftr-501	242	78	expectation	expectation	NOUN
ftr-501	242	79	of	of	ADP
ftr-501	242	80	privacy	privacy	NOUN
ftr-501	242	81	and	and	CCONJ
ftr-501	242	82	therefore	therefore	ADV
ftr-501	242	83	no	no	DET
ftr-501	242	84	remedy	remedy	NOUN
ftr-501	242	85	under	under	ADP
ftr-501	242	86	section	section	NOUN
ftr-501	242	87	7431	7431	NUM
ftr-501	242	88	.	.	PUNCT
ftr-501	243	1	the	the	DET
ftr-501	243	2	second	second	ADJ
ftr-501	243	3	group	group	NOUN
ftr-501	243	4	of	of	ADP
ftr-501	243	5	courts	court	NOUN
ftr-501	243	6	,	,	PUNCT
ftr-501	243	7	led	lead	VERB
ftr-501	243	8	by	by	ADP
ftr-501	243	9	the	the	DET
ftr-501	243	10	tenth	tenth	ADJ
ftr-501	243	11	circuit	circuit	NOUN
ftr-501	243	12	in	in	ADP
ftr-501	243	13	rodgers	rodger	NOUN
ftr-501	243	14	v.	v.	ADP
ftr-501	243	15	hyatt,41	hyatt,41	PROPN
ftr-501	243	16	frames	frame	VERB
ftr-501	243	17	the	the	DET
ftr-501	243	18	issue	issue	NOUN
ftr-501	243	19	as	as	ADP
ftr-501	243	20	one	one	NUM
ftr-501	243	21	of	of	ADP
ftr-501	243	22	simple	simple	ADJ
ftr-501	243	23	but	but	CCONJ
ftr-501	243	24	strict	strict	ADJ
ftr-501	243	25	statutory	statutory	ADJ
ftr-501	243	26	analysis	analysis	NOUN
ftr-501	243	27	.	.	PUNCT
ftr-501	244	1	these	these	DET
ftr-501	244	2	courts	court	NOUN
ftr-501	244	3	hold	hold	VERB
ftr-501	244	4	that	that	SCONJ
ftr-501	244	5	the	the	DET
ftr-501	244	6	questions	question	NOUN
ftr-501	244	7	of	of	ADP
ftr-501	244	8	"	"	PUNCT
ftr-501	244	9	confidentiality	confidentiality	NOUN
ftr-501	244	10	"	"	PUNCT
ftr-501	244	11	and	and	CCONJ
ftr-501	244	12	"	"	PUNCT
ftr-501	244	13	right	right	NOUN
ftr-501	244	14	to	to	ADP
ftr-501	244	15	privacy	privacy	NOUN
ftr-501	244	16	"	"	PUNCT
ftr-501	244	17	are	be	AUX
ftr-501	244	18	irrelevant	irrelevant	ADJ
ftr-501	244	19	to	to	ADP
ftr-501	244	20	a	a	DET
ftr-501	244	21	determination	determination	NOUN
ftr-501	244	22	of	of	ADP
ftr-501	244	23	liability	liability	NOUN
ftr-501	244	24	under	under	ADP
ftr-501	244	25	section	section	NOUN
ftr-501	244	26	7431	7431	NUM
ftr-501	244	27	,	,	PUNCT
ftr-501	244	28	and	and	CCONJ
ftr-501	244	29	that	that	SCONJ
ftr-501	244	30	the	the	DET
ftr-501	244	31	only	only	ADJ
ftr-501	244	32	question	question	NOUN
ftr-501	244	33	is	be	AUX
ftr-501	244	34	whether	whether	SCONJ
ftr-501	244	35	the	the	DET
ftr-501	244	36	disclosure	disclosure	NOUN
ftr-501	244	37	was	be	AUX
ftr-501	244	38	authorized	authorize	VERB
ftr-501	244	39	.	.	PUNCT
ftr-501	245	1	as	as	SCONJ
ftr-501	245	2	one	one	NUM
ftr-501	245	3	court	court	NOUN
ftr-501	245	4	said	say	VERB
ftr-501	245	5	:	:	PUNCT
ftr-501	245	6	"	"	PUNCT
ftr-501	245	7	in	in	ADP
ftr-501	245	8	light	light	NOUN
ftr-501	245	9	of	of	ADP
ftr-501	245	10	that	that	DET
ftr-501	245	11	explicit	explicit	ADJ
ftr-501	245	12	statutory	statutory	ADJ
ftr-501	245	13	and	and	CCONJ
ftr-501	245	14	legislative	legislative	ADJ
ftr-501	245	15	history	history	NOUN
ftr-501	245	16	,	,	PUNCT
ftr-501	245	17	this	this	DET
ftr-501	245	18	court	court	NOUN
ftr-501	245	19	concludes	conclude	VERB
ftr-501	245	20	that	that	SCONJ
ftr-501	245	21	it	it	PRON
ftr-501	245	22	can	can	AUX
ftr-501	245	23	not	not	PART
ftr-501	245	24	judicially	judicially	ADV
ftr-501	245	25	carve	carve	VERB
ftr-501	245	26	any	any	DET
ftr-501	245	27	additional	additional	ADJ
ftr-501	245	28	exceptions	exception	NOUN
ftr-501	245	29	to	to	PART
ftr-501	245	30	section	section	VERB
ftr-501	245	31	6103	6103	NUM
ftr-501	245	32	's	's	PART
ftr-501	245	33	general	general	ADJ
ftr-501	245	34	ban	ban	NOUN
ftr-501	245	35	against	against	ADP
ftr-501	245	36	disclosures	disclosure	NOUN
ftr-501	245	37	.	.	PUNCT
ftr-501	246	1	"42	"42	NOUN
ftr-501	247	1	the	the	DET
ftr-501	247	2	government	government	NOUN
ftr-501	247	3	's	's	PART
ftr-501	247	4	"	"	PUNCT
ftr-501	247	5	loss	loss	NOUN
ftr-501	247	6	of	of	ADP
ftr-501	247	7	confidentiality	confidentiality	NOUN
ftr-501	247	8	"	"	PUNCT
ftr-501	247	9	argument	argument	NOUN
ftr-501	247	10	,	,	PUNCT
ftr-501	247	11	adopted	adopt	VERB
ftr-501	247	12	by	by	ADP
ftr-501	247	13	lampert	lampert	PROPN
ftr-501	247	14	,	,	PUNCT
ftr-501	247	15	is	be	AUX
ftr-501	247	16	flawed	flawed	ADJ
ftr-501	247	17	for	for	ADP
ftr-501	247	18	at	at	ADV
ftr-501	247	19	least	least	ADV
ftr-501	247	20	three	three	NUM
ftr-501	247	21	reasons	reason	NOUN
ftr-501	247	22	.	.	PUNCT
ftr-501	248	1	first	first	ADV
ftr-501	248	2	,	,	PUNCT
ftr-501	248	3	the	the	DET
ftr-501	248	4	"	"	PUNCT
ftr-501	248	5	loss	loss	NOUN
ftr-501	248	6	of	of	ADP
ftr-501	248	7	confidentiality	confidentiality	NOUN
ftr-501	248	8	"	"	PUNCT
ftr-501	248	9	argument	argument	NOUN
ftr-501	248	10	,	,	PUNCT
ftr-501	248	11	as	as	SCONJ
ftr-501	248	12	expressed	express	VERB
ftr-501	248	13	in	in	ADP
ftr-501	248	14	lampert	lampert	PROPN
ftr-501	248	15	and	and	CCONJ
ftr-501	248	16	later	later	ADJ
ftr-501	248	17	cases	case	NOUN
ftr-501	248	18	,	,	PUNCT
ftr-501	248	19	is	be	AUX
ftr-501	248	20	based	base	VERB
ftr-501	248	21	on	on	ADP
ftr-501	248	22	the	the	DET
ftr-501	248	23	premise	premise	NOUN
ftr-501	248	24	that	that	SCONJ
ftr-501	248	25	the	the	DET
ftr-501	248	26	sole	sole	ADJ
ftr-501	248	27	public	public	ADJ
ftr-501	248	28	policy	policy	NOUN
ftr-501	248	29	underlying	underlie	VERB
ftr-501	248	30	the	the	DET
ftr-501	248	31	legislation	legislation	NOUN
ftr-501	248	32	is	be	AUX
ftr-501	248	33	protection	protection	NOUN
ftr-501	248	34	of	of	ADP
ftr-501	248	35	separate	separate	ADJ
ftr-501	248	36	from	from	ADP
ftr-501	248	37	the	the	DET
ftr-501	248	38	internal	internal	ADJ
ftr-501	248	39	revenue	revenue	NOUN
ftr-501	248	40	service	service	NOUN
ftr-501	248	41	(	(	PUNCT
ftr-501	248	42	e.g.	e.g.	ADV
ftr-501	248	43	,	,	PUNCT
ftr-501	248	44	in	in	ADP
ftr-501	248	45	a	a	DET
ftr-501	248	46	tax	tax	NOUN
ftr-501	248	47	court	court	NOUN
ftr-501	248	48	opinion	opinion	NOUN
ftr-501	248	49	)	)	PUNCT
ftr-501	248	50	,	,	PUNCT
ftr-501	248	51	the	the	DET
ftr-501	248	52	service	service	NOUN
ftr-501	248	53	is	be	AUX
ftr-501	248	54	allowed	allow	VERB
ftr-501	248	55	to	to	PART
ftr-501	248	56	publicize	publicize	VERB
ftr-501	248	57	information	information	NOUN
ftr-501	248	58	taken	take	VERB
ftr-501	248	59	from	from	ADP
ftr-501	248	60	that	that	DET
ftr-501	248	61	source	source	NOUN
ftr-501	248	62	,	,	PUNCT
ftr-501	248	63	even	even	ADV
ftr-501	248	64	though	though	SCONJ
ftr-501	248	65	the	the	DET
ftr-501	248	66	identical	identical	ADJ
ftr-501	248	67	facts	fact	NOUN
ftr-501	248	68	in	in	ADP
ftr-501	248	69	its	its	PRON
ftr-501	248	70	own	own	ADJ
ftr-501	248	71	files	file	NOUN
ftr-501	248	72	remain	remain	VERB
ftr-501	248	73	"	"	PUNCT
ftr-501	248	74	privileged	privileged	ADJ
ftr-501	248	75	"	"	PUNCT
ftr-501	248	76	information	information	NOUN
ftr-501	248	77	.	.	PUNCT
ftr-501	249	1	39	39	NUM
ftr-501	249	2	.	.	PUNCT
ftr-501	250	1	perhaps	perhaps	ADV
ftr-501	250	2	because	because	SCONJ
ftr-501	250	3	this	this	DET
ftr-501	250	4	statute	statute	NOUN
ftr-501	250	5	is	be	AUX
ftr-501	250	6	relatively	relatively	ADV
ftr-501	250	7	new	new	ADJ
ftr-501	250	8	,	,	PUNCT
ftr-501	250	9	this	this	DET
ftr-501	250	10	issue	issue	NOUN
ftr-501	250	11	has	have	AUX
ftr-501	250	12	arisen	arise	VERB
ftr-501	250	13	in	in	ADP
ftr-501	250	14	only	only	ADV
ftr-501	250	15	a	a	DET
ftr-501	250	16	few	few	ADJ
ftr-501	250	17	cases	case	NOUN
ftr-501	250	18	.	.	PUNCT
ftr-501	251	1	although	although	SCONJ
ftr-501	251	2	the	the	DET
ftr-501	251	3	two	two	NUM
ftr-501	251	4	positions	position	NOUN
ftr-501	251	5	are	be	AUX
ftr-501	251	6	well	well	ADV
ftr-501	251	7	-	-	PUNCT
ftr-501	251	8	defined	define	VERB
ftr-501	251	9	,	,	PUNCT
ftr-501	251	10	they	they	PRON
ftr-501	251	11	have	have	AUX
ftr-501	251	12	not	not	PART
ftr-501	251	13	yet	yet	ADV
ftr-501	251	14	established	establish	VERB
ftr-501	251	15	themselves	themselves	PRON
ftr-501	251	16	as	as	ADP
ftr-501	251	17	the	the	DET
ftr-501	251	18	clear	clear	ADJ
ftr-501	251	19	"	"	PUNCT
ftr-501	251	20	minority	minority	NOUN
ftr-501	251	21	"	"	PUNCT
ftr-501	251	22	or	or	CCONJ
ftr-501	251	23	"	"	PUNCT
ftr-501	251	24	majority	majority	NOUN
ftr-501	251	25	"	"	PUNCT
ftr-501	251	26	view	view	NOUN
ftr-501	251	27	,	,	PUNCT
ftr-501	251	28	contrary	contrary	ADV
ftr-501	251	29	to	to	ADP
ftr-501	251	30	the	the	DET
ftr-501	251	31	government	government	NOUN
ftr-501	251	32	's	's	PART
ftr-501	251	33	identification	identification	NOUN
ftr-501	251	34	of	of	ADP
ftr-501	251	35	the	the	DET
ftr-501	251	36	more	more	ADV
ftr-501	251	37	restrictive	restrictive	ADJ
ftr-501	251	38	definition	definition	NOUN
ftr-501	251	39	of	of	ADP
ftr-501	251	40	"	"	PUNCT
ftr-501	251	41	disclosure	disclosure	NOUN
ftr-501	251	42	"	"	PUNCT
ftr-501	251	43	(	(	PUNCT
ftr-501	251	44	the	the	DET
ftr-501	251	45	pro	pro	ADJ
ftr-501	251	46	-	-	ADJ
ftr-501	251	47	government	government	ADJ
ftr-501	251	48	definition	definition	NOUN
ftr-501	251	49	)	)	PUNCT
ftr-501	251	50	as	as	ADP
ftr-501	251	51	being	be	AUX
ftr-501	251	52	the	the	DET
ftr-501	251	53	majority	majority	NOUN
ftr-501	251	54	view	view	NOUN
ftr-501	251	55	.	.	PUNCT
ftr-501	252	1	rubel	rubel	PROPN
ftr-501	252	2	v.	v.	ADP
ftr-501	252	3	united	united	PROPN
ftr-501	252	4	states	states	PROPN
ftr-501	252	5	,	,	PUNCT
ftr-501	252	6	89	89	NUM
ftr-501	252	7	-	-	SYM
ftr-501	252	8	1	1	NUM
ftr-501	252	9	u.s	u.s	PROPN
ftr-501	252	10	.	.	PROPN
ftr-501	252	11	tax	tax	PROPN
ftr-501	252	12	cas	cas	PROPN
ftr-501	252	13	.	.	PUNCT
ftr-501	253	1	(	(	PUNCT
ftr-501	253	2	cch	cch	PROPN
ftr-501	253	3	)	)	PUNCT
ftr-501	253	4	9149	9149	NUM
ftr-501	253	5	,	,	PUNCT
ftr-501	253	6	62	62	NUM
ftr-501	253	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	253	8	(	(	PUNCT
ftr-501	253	9	p	p	NOUN
ftr-501	253	10	-	-	PUNCT
ftr-501	253	11	h	h	NOUN
ftr-501	253	12	)	)	PUNCT
ftr-501	253	13	88	88	NUM
ftr-501	253	14	-	-	SYM
ftr-501	253	15	5468	5468	NUM
ftr-501	253	16	(	(	PUNCT
ftr-501	253	17	w.d.n.c	w.d.n.c	PROPN
ftr-501	253	18	.	.	PROPN
ftr-501	253	19	1988	1988	NUM
ftr-501	253	20	)	)	PUNCT
ftr-501	253	21	.	.	PUNCT
ftr-501	254	1	40	40	NUM
ftr-501	254	2	.	.	NUM
ftr-501	254	3	854	854	NUM
ftr-501	254	4	f.2d	f.2d	SYM
ftr-501	254	5	335	335	NUM
ftr-501	254	6	(	(	PUNCT
ftr-501	254	7	9th	9th	ADJ
ftr-501	254	8	cir	cir	NOUN
ftr-501	254	9	.	.	PUNCT
ftr-501	254	10	1988	1988	NUM
ftr-501	254	11	)	)	PUNCT
ftr-501	254	12	,	,	PUNCT
ftr-501	254	13	cert	cert	PROPN
ftr-501	254	14	.	.	PUNCT
ftr-501	255	1	denied	deny	VERB
ftr-501	255	2	,	,	PUNCT
ftr-501	255	3	490	490	NUM
ftr-501	255	4	u.s	u.s	PROPN
ftr-501	255	5	.	.	PROPN
ftr-501	255	6	1034	1034	NUM
ftr-501	255	7	(	(	PUNCT
ftr-501	255	8	1989	1989	NUM
ftr-501	255	9	)	)	PUNCT
ftr-501	255	10	.	.	PUNCT
ftr-501	256	1	see	see	VERB
ftr-501	256	2	also	also	ADV
ftr-501	256	3	haywood	haywood	PROPN
ftr-501	256	4	v.	v.	PROPN
ftr-501	256	5	united	united	PROPN
ftr-501	256	6	states	states	PROPN
ftr-501	256	7	,	,	PUNCT
ftr-501	256	8	642	642	NUM
ftr-501	256	9	f.	f.	PROPN
ftr-501	256	10	supp	supp	PROPN
ftr-501	256	11	.	.	PUNCT
ftr-501	257	1	188	188	NUM
ftr-501	257	2	(	(	PUNCT
ftr-501	257	3	d.	d.	PROPN
ftr-501	257	4	kan	kan	PROPN
ftr-501	257	5	.	.	PROPN
ftr-501	257	6	1986	1986	NUM
ftr-501	257	7	)	)	PUNCT
ftr-501	257	8	(	(	PUNCT
ftr-501	257	9	finding	find	VERB
ftr-501	257	10	that	that	DET
ftr-501	257	11	notice	notice	NOUN
ftr-501	257	12	of	of	ADP
ftr-501	257	13	levy	levy	NOUN
ftr-501	257	14	wrongfully	wrongfully	ADV
ftr-501	257	15	included	include	VERB
ftr-501	257	16	taxpayer	taxpayer	NOUN
ftr-501	257	17	's	's	PART
ftr-501	257	18	name	name	NOUN
ftr-501	257	19	and	and	CCONJ
ftr-501	257	20	social	social	ADJ
ftr-501	257	21	security	security	NOUN
ftr-501	257	22	number	number	NOUN
ftr-501	257	23	but	but	CCONJ
ftr-501	257	24	information	information	NOUN
ftr-501	257	25	was	be	AUX
ftr-501	257	26	already	already	ADV
ftr-501	257	27	known	know	VERB
ftr-501	257	28	to	to	ADP
ftr-501	257	29	the	the	DET
ftr-501	257	30	recipient	recipient	NOUN
ftr-501	257	31	)	)	PUNCT
ftr-501	257	32	.	.	PUNCT
ftr-501	258	1	41	41	NUM
ftr-501	258	2	.	.	X
ftr-501	259	1	697	697	NUM
ftr-501	259	2	f.2d	f.2d	NOUN
ftr-501	259	3	899	899	NUM
ftr-501	259	4	(	(	PUNCT
ftr-501	259	5	10th	10th	ADJ
ftr-501	259	6	cir	cir	NOUN
ftr-501	259	7	.	.	PROPN
ftr-501	259	8	1983	1983	NUM
ftr-501	259	9	)	)	PUNCT
ftr-501	259	10	.	.	PUNCT
ftr-501	260	1	rodgers	rodger	NOUN
ftr-501	260	2	was	be	AUX
ftr-501	260	3	decided	decide	VERB
ftr-501	260	4	under	under	ADP
ftr-501	260	5	§	§	PROPN
ftr-501	260	6	7217	7217	NUM
ftr-501	260	7	.	.	PUNCT
ftr-501	261	1	since	since	SCONJ
ftr-501	261	2	the	the	DET
ftr-501	261	3	relevant	relevant	ADJ
ftr-501	261	4	language	language	NOUN
ftr-501	261	5	in	in	ADP
ftr-501	261	6	§	§	PROPN
ftr-501	261	7	7217	7217	NUM
ftr-501	261	8	regarding	regard	VERB
ftr-501	261	9	the	the	DET
ftr-501	261	10	definition	definition	NOUN
ftr-501	261	11	of	of	ADP
ftr-501	261	12	"	"	PUNCT
ftr-501	261	13	disclosure	disclosure	NOUN
ftr-501	261	14	"	"	PUNCT
ftr-501	261	15	is	be	AUX
ftr-501	261	16	identical	identical	ADJ
ftr-501	261	17	to	to	ADP
ftr-501	261	18	that	that	PRON
ftr-501	261	19	in	in	ADP
ftr-501	261	20	§	§	PROPN
ftr-501	261	21	7431	7431	NUM
ftr-501	261	22	,	,	PUNCT
ftr-501	261	23	its	its	PRON
ftr-501	261	24	holding	holding	NOUN
ftr-501	261	25	is	be	AUX
ftr-501	261	26	equally	equally	ADV
ftr-501	261	27	applicable	applicable	ADJ
ftr-501	261	28	to	to	ADP
ftr-501	261	29	the	the	DET
ftr-501	261	30	later	later	ADJ
ftr-501	261	31	statute	statute	NOUN
ftr-501	261	32	,	,	PUNCT
ftr-501	261	33	and	and	CCONJ
ftr-501	261	34	is	be	AUX
ftr-501	261	35	routinely	routinely	ADV
ftr-501	261	36	so	so	ADV
ftr-501	261	37	cited	cite	VERB
ftr-501	261	38	.	.	PUNCT
ftr-501	262	1	see	see	VERB
ftr-501	262	2	also	also	ADV
ftr-501	262	3	chandler	chandler	PROPN
ftr-501	262	4	v.	v.	PROPN
ftr-501	262	5	united	united	PROPN
ftr-501	262	6	states	states	PROPN
ftr-501	262	7	,	,	PUNCT
ftr-501	262	8	687	687	NUM
ftr-501	262	9	f.	f.	PROPN
ftr-501	262	10	supp	supp	PROPN
ftr-501	262	11	.	.	PUNCT
ftr-501	263	1	1515	1515	NUM
ftr-501	263	2	(	(	PUNCT
ftr-501	263	3	d.	d.	PROPN
ftr-501	263	4	utah	utah	PROPN
ftr-501	263	5	1988	1988	NUM
ftr-501	263	6	)	)	PUNCT
ftr-501	263	7	,	,	PUNCT
ftr-501	263	8	aff'd	aff'd	NOUN
ftr-501	263	9	,	,	PUNCT
ftr-501	263	10	887	887	NUM
ftr-501	263	11	f.2d	f.2d	NOUN
ftr-501	263	12	1397	1397	NUM
ftr-501	263	13	(	(	PUNCT
ftr-501	263	14	10th	10th	ADJ
ftr-501	263	15	cir	cir	NOUN
ftr-501	263	16	.	.	PROPN
ftr-501	263	17	1989	1989	NUM
ftr-501	263	18	)	)	PUNCT
ftr-501	263	19	;	;	PUNCT
ftr-501	263	20	husby	husby	PROPN
ftr-501	263	21	v.	v.	PROPN
ftr-501	263	22	united	united	PROPN
ftr-501	263	23	states	states	PROPN
ftr-501	263	24	,	,	PUNCT
ftr-501	263	25	672	672	NUM
ftr-501	263	26	f.	f.	PROPN
ftr-501	263	27	supp	supp	PROPN
ftr-501	263	28	.	.	PUNCT
ftr-501	264	1	442	442	NUM
ftr-501	264	2	(	(	PUNCT
ftr-501	264	3	n.d	n.d	PROPN
ftr-501	264	4	.	.	PROPN
ftr-501	264	5	cal	cal	PROPN
ftr-501	264	6	.	.	PUNCT
ftr-501	265	1	1987	1987	NUM
ftr-501	265	2	)	)	PUNCT
ftr-501	266	1	;	;	PUNCT
ftr-501	266	2	malis	mali	NOUN
ftr-501	266	3	v.	v.	ADP
ftr-501	266	4	united	united	PROPN
ftr-501	266	5	states	states	PROPN
ftr-501	266	6	,	,	PUNCT
ftr-501	266	7	87i	87i	PROPN
ftr-501	266	8	u.s	u.s	PROPN
ftr-501	266	9	.	.	PROPN
ftr-501	266	10	tax	tax	PROPN
ftr-501	266	11	cas	cas	PROPN
ftr-501	266	12	.	.	PUNCT
ftr-501	267	1	(	(	PUNCT
ftr-501	267	2	cch	cch	PROPN
ftr-501	267	3	)	)	PUNCT
ftr-501	267	4	9212	9212	NUM
ftr-501	267	5	,	,	PUNCT
ftr-501	267	6	59	59	NUM
ftr-501	267	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	267	8	(	(	PUNCT
ftr-501	267	9	p	p	NOUN
ftr-501	267	10	-	-	PUNCT
ftr-501	267	11	h	h	NOUN
ftr-501	267	12	)	)	PUNCT
ftr-501	267	13	87	87	NUM
ftr-501	267	14	-	-	SYM
ftr-501	267	15	988	988	NUM
ftr-501	267	16	(	(	PUNCT
ftr-501	267	17	c.d	c.d	PROPN
ftr-501	267	18	.	.	PROPN
ftr-501	267	19	cal	cal	PROPN
ftr-501	267	20	.	.	PUNCT
ftr-501	267	21	1986	1986	NUM
ftr-501	267	22	)	)	PUNCT
ftr-501	267	23	.	.	PUNCT
ftr-501	268	1	42	42	NUM
ftr-501	268	2	.	.	PUNCT
ftr-501	268	3	chandler	chandler	NOUN
ftr-501	268	4	,	,	PUNCT
ftr-501	268	5	687	687	NUM
ftr-501	268	6	f.	f.	PROPN
ftr-501	268	7	supp	supp	PROPN
ftr-501	268	8	.	.	PUNCT
ftr-501	269	1	at	at	ADP
ftr-501	269	2	1519	1519	NUM
ftr-501	269	3	(	(	PUNCT
ftr-501	269	4	quoting	quote	VERB
ftr-501	269	5	with	with	ADP
ftr-501	269	6	approval	approval	NOUN
ftr-501	269	7	johnson	johnson	PROPN
ftr-501	269	8	v.	v.	PROPN
ftr-501	269	9	sawyer	sawyer	PROPN
ftr-501	269	10	,	,	PUNCT
ftr-501	269	11	640	640	NUM
ftr-501	269	12	f.	f.	PROPN
ftr-501	269	13	supp	supp	PROPN
ftr-501	269	14	.	.	PUNCT
ftr-501	270	1	1126	1126	NUM
ftr-501	270	2	,	,	PUNCT
ftr-501	270	3	1133	1133	NUM
ftr-501	270	4	(	(	PUNCT
ftr-501	270	5	s.d	s.d	PROPN
ftr-501	270	6	.	.	PUNCT
ftr-501	270	7	tex	tex	PROPN
ftr-501	270	8	.	.	PROPN
ftr-501	270	9	1986	1986	NUM
ftr-501	270	10	)	)	PUNCT
ftr-501	270	11	,	,	PUNCT
ftr-501	270	12	aff'd	aff'd	NOUN
ftr-501	270	13	,	,	PUNCT
ftr-501	270	14	980	980	NUM
ftr-501	270	15	f.2d	f.2d	NOUN
ftr-501	270	16	1490	1490	NUM
ftr-501	270	17	(	(	PUNCT
ftr-501	270	18	5th	5th	ADJ
ftr-501	270	19	cir	cir	NOUN
ftr-501	270	20	.	.	PROPN
ftr-501	270	21	1992	1992	NUM
ftr-501	270	22	)	)	PUNCT
ftr-501	270	23	)	)	PUNCT
ftr-501	270	24	.	.	PUNCT
ftr-501	271	1	[	[	X
ftr-501	271	2	vol	vol	NOUN
ftr-501	271	3	1:10	1:10	NUM
ftr-501	271	4	irc	irc	PROPN
ftr-501	271	5	§	§	PROPN
ftr-501	271	6	§	§	PROPN
ftr-501	271	7	7431	7431	NUM
ftr-501	271	8	and	and	CCONJ
ftr-501	271	9	7433	7433	NUM
ftr-501	271	10	the	the	DET
ftr-501	271	11	taxpayers	taxpayer	NOUN
ftr-501	271	12	'	'	PART
ftr-501	271	13	right	right	NOUN
ftr-501	271	14	to	to	ADP
ftr-501	271	15	privacy	privacy	NOUN
ftr-501	271	16	.	.	PUNCT
ftr-501	272	1	if	if	SCONJ
ftr-501	272	2	the	the	DET
ftr-501	272	3	government	government	NOUN
ftr-501	272	4	can	can	AUX
ftr-501	272	5	show	show	VERB
ftr-501	272	6	that	that	SCONJ
ftr-501	272	7	the	the	DET
ftr-501	272	8	specific	specific	ADJ
ftr-501	272	9	information	information	NOUN
ftr-501	272	10	involved	involve	VERB
ftr-501	272	11	in	in	ADP
ftr-501	272	12	that	that	DET
ftr-501	272	13	case	case	NOUN
ftr-501	272	14	is	be	AUX
ftr-501	272	15	somehow	somehow	ADV
ftr-501	272	16	no	no	ADV
ftr-501	272	17	longer	long	ADJ
ftr-501	272	18	"	"	PUNCT
ftr-501	272	19	confidential	confidential	ADJ
ftr-501	272	20	,	,	PUNCT
ftr-501	272	21	"	"	PUNCT
ftr-501	272	22	so	so	CCONJ
ftr-501	272	23	the	the	DET
ftr-501	272	24	argument	argument	NOUN
ftr-501	272	25	goes	go	VERB
ftr-501	272	26	,	,	PUNCT
ftr-501	272	27	then	then	ADV
ftr-501	272	28	the	the	DET
ftr-501	272	29	taxpayer	taxpayer	NOUN
ftr-501	272	30	had	have	VERB
ftr-501	272	31	no	no	DET
ftr-501	272	32	reasonable	reasonable	ADJ
ftr-501	272	33	expectation	expectation	NOUN
ftr-501	272	34	of	of	ADP
ftr-501	272	35	privacy	privacy	NOUN
ftr-501	272	36	and	and	CCONJ
ftr-501	272	37	is	be	AUX
ftr-501	272	38	therefore	therefore	ADV
ftr-501	272	39	entitled	entitle	VERB
ftr-501	272	40	to	to	ADP
ftr-501	272	41	no	no	DET
ftr-501	272	42	remedy	remedy	NOUN
ftr-501	272	43	under	under	ADP
ftr-501	272	44	section	section	NOUN
ftr-501	272	45	7431	7431	NUM
ftr-501	272	46	.	.	PUNCT
ftr-501	273	1	a	a	DET
ftr-501	273	2	review	review	NOUN
ftr-501	273	3	of	of	ADP
ftr-501	273	4	the	the	DET
ftr-501	273	5	legislative	legislative	ADJ
ftr-501	273	6	history	history	NOUN
ftr-501	273	7	shows	show	VERB
ftr-501	273	8	that	that	SCONJ
ftr-501	273	9	this	this	DET
ftr-501	273	10	premise	premise	NOUN
ftr-501	273	11	is	be	AUX
ftr-501	273	12	wrong	wrong	ADJ
ftr-501	273	13	.	.	PUNCT
ftr-501	274	1	although	although	SCONJ
ftr-501	274	2	protection	protection	NOUN
ftr-501	274	3	of	of	ADP
ftr-501	274	4	the	the	DET
ftr-501	274	5	right	right	NOUN
ftr-501	274	6	to	to	ADP
ftr-501	274	7	privacy	privacy	NOUN
ftr-501	274	8	in	in	ADP
ftr-501	274	9	individual	individual	ADJ
ftr-501	274	10	cases	case	NOUN
ftr-501	274	11	was	be	AUX
ftr-501	274	12	one	one	NUM
ftr-501	274	13	of	of	ADP
ftr-501	274	14	the	the	DET
ftr-501	274	15	congressional	congressional	ADJ
ftr-501	274	16	purposes	purpose	NOUN
ftr-501	274	17	,	,	PUNCT
ftr-501	274	18	congress	congress	PROPN
ftr-501	274	19	was	be	AUX
ftr-501	274	20	also	also	ADV
ftr-501	274	21	motivated	motivate	VERB
ftr-501	274	22	by	by	ADP
ftr-501	274	23	a	a	DET
ftr-501	274	24	much	much	ADV
ftr-501	274	25	broader	broad	ADJ
ftr-501	274	26	,	,	PUNCT
ftr-501	274	27	"	"	PUNCT
ftr-501	274	28	institutional	institutional	ADJ
ftr-501	274	29	"	"	PUNCT
ftr-501	274	30	concern	concern	NOUN
ftr-501	274	31	:	:	PUNCT
ftr-501	274	32	that	that	SCONJ
ftr-501	274	33	the	the	DET
ftr-501	274	34	internal	internal	ADJ
ftr-501	274	35	revenue	revenue	NOUN
ftr-501	274	36	service	service	NOUN
ftr-501	274	37	was	be	AUX
ftr-501	274	38	,	,	PUNCT
ftr-501	274	39	as	as	ADP
ftr-501	274	40	a	a	DET
ftr-501	274	41	matter	matter	NOUN
ftr-501	274	42	of	of	ADP
ftr-501	274	43	policy	policy	NOUN
ftr-501	274	44	,	,	PUNCT
ftr-501	274	45	being	be	AUX
ftr-501	274	46	used	use	VERB
ftr-501	274	47	as	as	ADP
ftr-501	274	48	an	an	DET
ftr-501	274	49	intelligence	intelligence	NOUN
ftr-501	274	50	gathering	gathering	NOUN
ftr-501	274	51	and	and	CCONJ
ftr-501	274	52	disseminating	disseminate	VERB
ftr-501	274	53	agency	agency	NOUN
ftr-501	274	54	by	by	ADP
ftr-501	274	55	the	the	DET
ftr-501	274	56	executive	executive	PROPN
ftr-501	274	57	branch.43	branch.43	PROPN
ftr-501	274	58	sections	section	NOUN
ftr-501	274	59	6103	6103	NUM
ftr-501	274	60	and	and	CCONJ
ftr-501	274	61	7431	7431	NUM
ftr-501	274	62	were	be	AUX
ftr-501	274	63	intended	intend	VERB
ftr-501	274	64	to	to	PART
ftr-501	274	65	bring	bring	VERB
ftr-501	274	66	immediate	immediate	ADJ
ftr-501	274	67	and	and	CCONJ
ftr-501	274	68	very	very	ADV
ftr-501	274	69	tight	tight	ADJ
ftr-501	274	70	controls	control	NOUN
ftr-501	274	71	to	to	ADP
ftr-501	274	72	the	the	DET
ftr-501	274	73	practice	practice	NOUN
ftr-501	274	74	of	of	ADP
ftr-501	274	75	releasing	release	VERB
ftr-501	274	76	return	return	NOUN
ftr-501	274	77	information	information	NOUN
ftr-501	274	78	for	for	ADP
ftr-501	274	79	purposes	purpose	NOUN
ftr-501	274	80	unrelated	unrelated	ADJ
ftr-501	274	81	to	to	ADP
ftr-501	274	82	proper	proper	ADJ
ftr-501	274	83	tax	tax	NOUN
ftr-501	274	84	administration	administration	NOUN
ftr-501	274	85	.	.	PUNCT
ftr-501	275	1	congress	congress	PROPN
ftr-501	275	2	sought	seek	VERB
ftr-501	275	3	to	to	PART
ftr-501	275	4	achieve	achieve	VERB
ftr-501	275	5	this	this	DET
ftr-501	275	6	goal	goal	NOUN
ftr-501	275	7	by	by	ADP
ftr-501	275	8	prohibiting	prohibit	VERB
ftr-501	275	9	the	the	DET
ftr-501	275	10	release	release	NOUN
ftr-501	275	11	of	of	ADP
ftr-501	275	12	any	any	DET
ftr-501	275	13	return	return	NOUN
ftr-501	275	14	information	information	NOUN
ftr-501	275	15	for	for	ADP
ftr-501	275	16	any	any	DET
ftr-501	275	17	purpose	purpose	NOUN
ftr-501	275	18	not	not	PART
ftr-501	275	19	expressly	expressly	ADV
ftr-501	275	20	authorized	authorize	VERB
ftr-501	275	21	by	by	ADP
ftr-501	275	22	section	section	NOUN
ftr-501	275	23	6103	6103	NUM
ftr-501	275	24	or	or	CCONJ
ftr-501	275	25	some	some	DET
ftr-501	275	26	other	other	ADJ
ftr-501	275	27	section	section	NOUN
ftr-501	275	28	of	of	ADP
ftr-501	275	29	the	the	DET
ftr-501	275	30	code	code	NOUN
ftr-501	275	31	.	.	PUNCT
ftr-501	276	1	this	this	DET
ftr-501	276	2	second	second	ADJ
ftr-501	276	3	congressional	congressional	ADJ
ftr-501	276	4	purpose	purpose	NOUN
ftr-501	276	5	is	be	AUX
ftr-501	276	6	not	not	PART
ftr-501	276	7	satisfied	satisfied	ADJ
ftr-501	276	8	by	by	ADP
ftr-501	276	9	a	a	DET
ftr-501	276	10	showing	showing	NOUN
ftr-501	276	11	that	that	SCONJ
ftr-501	276	12	the	the	DET
ftr-501	276	13	information	information	NOUN
ftr-501	276	14	was	be	AUX
ftr-501	276	15	not	not	PART
ftr-501	276	16	within	within	ADP
ftr-501	276	17	the	the	DET
ftr-501	276	18	taxpayer	taxpayer	NOUN
ftr-501	276	19	's	's	PART
ftr-501	276	20	reasonable	reasonable	ADJ
ftr-501	276	21	expectation	expectation	NOUN
ftr-501	276	22	of	of	ADP
ftr-501	276	23	privacy	privacy	NOUN
ftr-501	276	24	.	.	PUNCT
ftr-501	277	1	second	second	ADJ
ftr-501	277	2	,	,	PUNCT
ftr-501	277	3	the	the	DET
ftr-501	277	4	defense	defense	NOUN
ftr-501	277	5	is	be	AUX
ftr-501	277	6	mooted	moot	VERB
ftr-501	277	7	by	by	ADP
ftr-501	277	8	the	the	DET
ftr-501	277	9	plain	plain	ADJ
ftr-501	277	10	statutory	statutory	ADJ
ftr-501	277	11	language	language	NOUN
ftr-501	277	12	.	.	PUNCT
ftr-501	278	1	as	as	SCONJ
ftr-501	278	2	the	the	DET
ftr-501	278	3	courts	court	NOUN
ftr-501	278	4	in	in	ADP
ftr-501	278	5	rodgers	rodger	NOUN
ftr-501	278	6	and	and	CCONJ
ftr-501	278	7	its	its	PRON
ftr-501	278	8	progeny	progeny	NOUN
ftr-501	278	9	have	have	AUX
ftr-501	278	10	stated	state	VERB
ftr-501	278	11	,	,	PUNCT
ftr-501	278	12	there	there	PRON
ftr-501	278	13	is	be	VERB
ftr-501	278	14	no	no	DET
ftr-501	278	15	requirement	requirement	NOUN
ftr-501	278	16	in	in	ADP
ftr-501	278	17	the	the	DET
ftr-501	278	18	statute	statute	NOUN
ftr-501	278	19	that	that	SCONJ
ftr-501	278	20	the	the	DET
ftr-501	278	21	return	return	NOUN
ftr-501	278	22	information	information	NOUN
ftr-501	278	23	be	be	AUX
ftr-501	278	24	"	"	PUNCT
ftr-501	278	25	confidential	confidential	ADJ
ftr-501	278	26	,	,	PUNCT
ftr-501	278	27	"	"	PUNCT
ftr-501	278	28	whatever	whatever	PRON
ftr-501	278	29	that	that	PRON
ftr-501	278	30	may	may	AUX
ftr-501	278	31	mean	mean	VERB
ftr-501	278	32	,	,	PUNCT
ftr-501	278	33	before	before	SCONJ
ftr-501	278	34	it	it	PRON
ftr-501	278	35	falls	fall	VERB
ftr-501	278	36	within	within	ADP
ftr-501	278	37	the	the	DET
ftr-501	278	38	protection	protection	NOUN
ftr-501	278	39	of	of	ADP
ftr-501	278	40	sections	section	NOUN
ftr-501	278	41	6103	6103	NUM
ftr-501	278	42	and	and	CCONJ
ftr-501	278	43	7431	7431	NUM
ftr-501	278	44	.	.	PUNCT
ftr-501	278	45	"	"	PUNCT
ftr-501	279	1	further	far	ADV
ftr-501	279	2	,	,	PUNCT
ftr-501	279	3	even	even	ADV
ftr-501	279	4	if	if	SCONJ
ftr-501	279	5	"	"	PUNCT
ftr-501	279	6	confidentiality	confidentiality	NOUN
ftr-501	279	7	"	"	PUNCT
ftr-501	279	8	were	be	AUX
ftr-501	279	9	a	a	DET
ftr-501	279	10	prerequisite	prerequisite	NOUN
ftr-501	279	11	for	for	ADP
ftr-501	279	12	protection	protection	NOUN
ftr-501	279	13	under	under	ADP
ftr-501	279	14	sections	section	NOUN
ftr-501	279	15	6103	6103	NUM
ftr-501	279	16	and	and	CCONJ
ftr-501	279	17	7431	7431	NUM
ftr-501	279	18	,	,	PUNCT
ftr-501	279	19	that	that	DET
ftr-501	279	20	status	status	NOUN
ftr-501	279	21	is	be	AUX
ftr-501	279	22	clearly	clearly	ADV
ftr-501	279	23	provided	provide	VERB
ftr-501	279	24	by	by	ADP
ftr-501	279	25	the	the	DET
ftr-501	279	26	opening	opening	NOUN
ftr-501	279	27	sentence	sentence	NOUN
ftr-501	279	28	of	of	ADP
ftr-501	279	29	section	section	NOUN
ftr-501	279	30	6103(a	6103(a	NUM
ftr-501	279	31	)	)	PUNCT
ftr-501	279	32	,	,	PUNCT
ftr-501	279	33	which	which	PRON
ftr-501	279	34	flatly	flatly	ADV
ftr-501	279	35	provides	provide	VERB
ftr-501	279	36	that	that	SCONJ
ftr-501	279	37	all	all	PRON
ftr-501	279	38	"	"	PUNCT
ftr-501	279	39	[	[	X
ftr-501	279	40	r]eturns	r]eturn	NOUN
ftr-501	279	41	and	and	CCONJ
ftr-501	279	42	return	return	VERB
ftr-501	279	43	information	information	NOUN
ftr-501	279	44	shall	shall	AUX
ftr-501	279	45	be	be	AUX
ftr-501	279	46	confidential	confidential	ADJ
ftr-501	279	47	.	.	PUNCT
ftr-501	279	48	"	"	PUNCT
ftr-501	280	1	(	(	PUNCT
ftr-501	280	2	emphasis	emphasis	NOUN
ftr-501	280	3	added	add	VERB
ftr-501	280	4	.	.	PUNCT
ftr-501	280	5	)	)	PUNCT
ftr-501	281	1	there	there	PRON
ftr-501	281	2	is	be	VERB
ftr-501	281	3	no	no	DET
ftr-501	281	4	provision	provision	NOUN
ftr-501	281	5	in	in	ADP
ftr-501	281	6	sections	section	NOUN
ftr-501	281	7	6103	6103	NUM
ftr-501	281	8	or	or	CCONJ
ftr-501	281	9	7431	7431	NUM
ftr-501	281	10	or	or	CCONJ
ftr-501	281	11	elsewhere	elsewhere	ADV
ftr-501	281	12	for	for	ADP
ftr-501	281	13	the	the	DET
ftr-501	281	14	loss	loss	NOUN
ftr-501	281	15	of	of	ADP
ftr-501	281	16	that	that	DET
ftr-501	281	17	status	status	NOUN
ftr-501	281	18	.	.	PUNCT
ftr-501	282	1	finally	finally	ADV
ftr-501	282	2	,	,	PUNCT
ftr-501	282	3	laying	lay	VERB
ftr-501	282	4	aside	aside	ADV
ftr-501	282	5	for	for	ADP
ftr-501	282	6	the	the	DET
ftr-501	282	7	moment	moment	NOUN
ftr-501	282	8	these	these	DET
ftr-501	282	9	flaws	flaw	NOUN
ftr-501	282	10	in	in	ADP
ftr-501	282	11	the	the	DET
ftr-501	282	12	theory	theory	NOUN
ftr-501	282	13	of	of	ADP
ftr-501	282	14	the	the	DET
ftr-501	282	15	"	"	PUNCT
ftr-501	282	16	loss	loss	NOUN
ftr-501	282	17	of	of	ADP
ftr-501	282	18	confidentiality	confidentiality	NOUN
ftr-501	282	19	"	"	PUNCT
ftr-501	282	20	defense	defense	NOUN
ftr-501	282	21	,	,	PUNCT
ftr-501	282	22	the	the	DET
ftr-501	282	23	courts	court	NOUN
ftr-501	282	24	have	have	AUX
ftr-501	282	25	improperly	improperly	ADV
ftr-501	282	26	applied	apply	VERB
ftr-501	282	27	it	it	PRON
ftr-501	282	28	as	as	ADP
ftr-501	282	29	a	a	DET
ftr-501	282	30	question	question	NOUN
ftr-501	282	31	of	of	ADP
ftr-501	282	32	law	law	NOUN
ftr-501	282	33	,	,	PUNCT
ftr-501	282	34	rather	rather	ADV
ftr-501	282	35	than	than	ADP
ftr-501	282	36	the	the	DET
ftr-501	282	37	question	question	NOUN
ftr-501	282	38	of	of	ADP
ftr-501	282	39	fact	fact	NOUN
ftr-501	282	40	that	that	SCONJ
ftr-501	282	41	it	it	PRON
ftr-501	282	42	is	be	AUX
ftr-501	282	43	.	.	PUNCT
ftr-501	283	1	as	as	SCONJ
ftr-501	283	2	it	it	PRON
ftr-501	283	3	has	have	AUX
ftr-501	283	4	been	be	AUX
ftr-501	283	5	presented	present	VERB
ftr-501	283	6	and	and	CCONJ
ftr-501	283	7	adopted	adopt	VERB
ftr-501	283	8	,	,	PUNCT
ftr-501	283	9	the	the	DET
ftr-501	283	10	defense	defense	NOUN
ftr-501	283	11	assumes	assume	VERB
ftr-501	283	12	that	that	SCONJ
ftr-501	283	13	information	information	NOUN
ftr-501	283	14	available	available	ADJ
ftr-501	283	15	in	in	ADP
ftr-501	283	16	a	a	DET
ftr-501	283	17	"	"	PUNCT
ftr-501	283	18	public	public	ADJ
ftr-501	283	19	record	record	NOUN
ftr-501	283	20	"	"	PUNCT
ftr-501	283	21	is	be	AUX
ftr-501	283	22	,	,	PUNCT
ftr-501	283	23	by	by	ADP
ftr-501	283	24	virtue	virtue	NOUN
ftr-501	283	25	of	of	ADP
ftr-501	283	26	that	that	DET
ftr-501	283	27	fact	fact	NOUN
ftr-501	283	28	alone	alone	ADV
ftr-501	283	29	,	,	PUNCT
ftr-501	283	30	completely	completely	ADV
ftr-501	283	31	outside	outside	ADV
ftr-501	283	32	of	of	ADP
ftr-501	283	33	the	the	DET
ftr-501	283	34	taxpayer	taxpayer	NOUN
ftr-501	283	35	's	's	PART
ftr-501	283	36	right	right	NOUN
ftr-501	283	37	of	of	ADP
ftr-501	283	38	privacy	privacy	NOUN
ftr-501	283	39	.	.	PUNCT
ftr-501	284	1	the	the	DET
ftr-501	284	2	fourth	fourth	ADJ
ftr-501	284	3	circuit	circuit	NOUN
ftr-501	284	4	rejected	reject	VERB
ftr-501	284	5	that	that	SCONJ
ftr-501	284	6	assumption	assumption	NOUN
ftr-501	284	7	in	in	ADP
ftr-501	284	8	mallas	mallas	PROPN
ftr-501	284	9	v.	v.	PROPN
ftr-501	284	10	united	united	PROPN
ftr-501	284	11	states,45	states,45	PROPN
ftr-501	284	12	holding	hold	VERB
ftr-501	284	13	that	that	SCONJ
ftr-501	284	14	there	there	PRON
ftr-501	284	15	is	be	VERB
ftr-501	284	16	no	no	DET
ftr-501	284	17	exception	exception	NOUN
ftr-501	284	18	to	to	ADP
ftr-501	284	19	section	section	NOUN
ftr-501	284	20	6103(a	6103(a	NUM
ftr-501	284	21	)	)	PUNCT
ftr-501	284	22	's	's	PART
ftr-501	284	23	disclosure	disclosure	NOUN
ftr-501	284	24	prohibition	prohibition	NOUN
ftr-501	284	25	that	that	PRON
ftr-501	284	26	would	would	AUX
ftr-501	284	27	permit	permit	VERB
ftr-501	284	28	the	the	DET
ftr-501	284	29	disclosure	disclosure	NOUN
ftr-501	284	30	of	of	ADP
ftr-501	284	31	return	return	NOUN
ftr-501	284	32	information	information	NOUN
ftr-501	284	33	simply	simply	ADV
ftr-501	284	34	because	because	SCONJ
ftr-501	284	35	it	it	PRON
ftr-501	284	36	was	be	AUX
ftr-501	284	37	available	available	ADJ
ftr-501	284	38	to	to	ADP
ftr-501	284	39	the	the	DET
ftr-501	284	40	public	public	NOUN
ftr-501	284	41	through	through	ADP
ftr-501	284	42	a	a	DET
ftr-501	284	43	public	public	ADJ
ftr-501	284	44	record	record	NOUN
ftr-501	284	45	.	.	PUNCT
ftr-501	285	1	the	the	DET
ftr-501	285	2	court	court	NOUN
ftr-501	285	3	describes	describe	VERB
ftr-501	285	4	as	as	ADP
ftr-501	285	5	a	a	DET
ftr-501	285	6	"	"	PUNCT
ftr-501	285	7	fiction	fiction	NOUN
ftr-501	285	8	"	"	PUNCT
ftr-501	285	9	the	the	DET
ftr-501	285	10	notion	notion	NOUN
ftr-501	285	11	that	that	SCONJ
ftr-501	285	12	any	any	DET
ftr-501	285	13	information	information	NOUN
ftr-501	285	14	43	43	NUM
ftr-501	285	15	.	.	PUNCT
ftr-501	285	16	see	see	VERB
ftr-501	285	17	supra	supra	PROPN
ftr-501	285	18	note	note	PROPN
ftr-501	285	19	6	6	NUM
ftr-501	285	20	and	and	CCONJ
ftr-501	285	21	accompanying	accompany	VERB
ftr-501	285	22	texl	texl	NOUN
ftr-501	285	23	44	44	NUM
ftr-501	285	24	.	.	PUNCT
ftr-501	286	1	rodgers	rodger	NOUN
ftr-501	286	2	,	,	PUNCT
ftr-501	286	3	697	697	NUM
ftr-501	286	4	f.2d	f.2d	X
ftr-501	286	5	at	at	ADP
ftr-501	286	6	906	906	NUM
ftr-501	286	7	.	.	PUNCT
ftr-501	287	1	45	45	NUM
ftr-501	287	2	.	.	NUM
ftr-501	288	1	993	993	NUM
ftr-501	288	2	f.2d	f.2d	NOUN
ftr-501	288	3	1111	1111	NUM
ftr-501	288	4	,	,	PUNCT
ftr-501	288	5	1121	1121	NUM
ftr-501	288	6	(	(	PUNCT
ftr-501	288	7	4th	4th	ADJ
ftr-501	288	8	cir	cir	NOUN
ftr-501	288	9	.	.	PUNCT
ftr-501	288	10	1993	1993	NUM
ftr-501	288	11	)	)	PUNCT
ftr-501	288	12	.	.	PUNCT
ftr-501	289	1	19931	19931	NUM
ftr-501	289	2	florida	florida	PROPN
ftr-501	289	3	tax	tax	PROPN
ftr-501	289	4	review	review	NOUN
ftr-501	289	5	contained	contain	VERB
ftr-501	289	6	in	in	ADP
ftr-501	289	7	a	a	DET
ftr-501	289	8	public	public	ADJ
ftr-501	289	9	document	document	NOUN
ftr-501	289	10	is	be	AUX
ftr-501	289	11	thereby	thereby	ADV
ftr-501	289	12	known	know	VERB
ftr-501	289	13	to	to	ADP
ftr-501	289	14	the	the	DET
ftr-501	289	15	whole	whole	ADJ
ftr-501	289	16	world	world	NOUN
ftr-501	289	17	,	,	PUNCT
ftr-501	289	18	so	so	SCONJ
ftr-501	289	19	that	that	SCONJ
ftr-501	289	20	further	further	ADJ
ftr-501	289	21	disclosure	disclosure	NOUN
ftr-501	289	22	can	can	AUX
ftr-501	289	23	do	do	VERB
ftr-501	289	24	no	no	DET
ftr-501	289	25	additional	additional	ADJ
ftr-501	289	26	harm.46	harm.46	NOUN
ftr-501	289	27	the	the	DET
ftr-501	289	28	fourth	fourth	ADJ
ftr-501	289	29	circuit	circuit	NOUN
ftr-501	289	30	in	in	ADP
ftr-501	289	31	mallas	malla	NOUN
ftr-501	289	32	was	be	AUX
ftr-501	289	33	correct	correct	ADJ
ftr-501	289	34	.	.	PUNCT
ftr-501	290	1	even	even	ADV
ftr-501	290	2	accepting	accept	VERB
ftr-501	290	3	the	the	DET
ftr-501	290	4	interpretation	interpretation	NOUN
ftr-501	290	5	of	of	ADP
ftr-501	290	6	the	the	DET
ftr-501	290	7	statutes	statute	NOUN
ftr-501	290	8	adopted	adopt	VERB
ftr-501	290	9	by	by	ADP
ftr-501	290	10	the	the	DET
ftr-501	290	11	ninth	ninth	ADJ
ftr-501	290	12	circuit	circuit	NOUN
ftr-501	290	13	in	in	ADP
ftr-501	290	14	lampert	lampert	PROPN
ftr-501	290	15	,	,	PUNCT
ftr-501	290	16	focusing	focus	VERB
ftr-501	290	17	solely	solely	ADV
ftr-501	290	18	upon	upon	SCONJ
ftr-501	290	19	the	the	DET
ftr-501	290	20	taxpayer	taxpayer	NOUN
ftr-501	290	21	's	's	PART
ftr-501	290	22	reasonable	reasonable	ADJ
ftr-501	290	23	expectation	expectation	NOUN
ftr-501	290	24	of	of	ADP
ftr-501	290	25	privacy	privacy	NOUN
ftr-501	290	26	,	,	PUNCT
ftr-501	290	27	these	these	DET
ftr-501	290	28	statutes	statute	NOUN
ftr-501	290	29	do	do	AUX
ftr-501	290	30	not	not	PART
ftr-501	290	31	create	create	VERB
ftr-501	290	32	the	the	DET
ftr-501	290	33	black	black	ADJ
ftr-501	290	34	and	and	CCONJ
ftr-501	290	35	white	white	ADJ
ftr-501	290	36	dichotomy	dichotomy	NOUN
ftr-501	290	37	that	that	SCONJ
ftr-501	290	38	the	the	DET
ftr-501	290	39	lampert	lampert	PROPN
ftr-501	290	40	court	court	PROPN
ftr-501	290	41	apparently	apparently	ADV
ftr-501	290	42	envisioned	envision	VERB
ftr-501	290	43	,	,	PUNCT
ftr-501	290	44	and	and	CCONJ
ftr-501	290	45	can	can	AUX
ftr-501	290	46	not	not	PART
ftr-501	290	47	be	be	AUX
ftr-501	290	48	applied	apply	VERB
ftr-501	290	49	easily	easily	ADV
ftr-501	290	50	to	to	ADP
ftr-501	290	51	any	any	DET
ftr-501	290	52	situation	situation	NOUN
ftr-501	290	53	other	other	ADJ
ftr-501	290	54	than	than	ADP
ftr-501	290	55	the	the	DET
ftr-501	290	56	extremes	extreme	NOUN
ftr-501	290	57	.	.	PUNCT
ftr-501	291	1	when	when	SCONJ
ftr-501	291	2	the	the	DET
ftr-501	291	3	return	return	NOUN
ftr-501	291	4	information	information	NOUN
ftr-501	291	5	has	have	AUX
ftr-501	291	6	been	be	AUX
ftr-501	291	7	included	include	VERB
ftr-501	291	8	in	in	ADP
ftr-501	291	9	a	a	DET
ftr-501	291	10	judicial	judicial	ADJ
ftr-501	291	11	opinion	opinion	NOUN
ftr-501	291	12	,	,	PUNCT
ftr-501	291	13	as	as	ADP
ftr-501	291	14	in	in	ADP
ftr-501	291	15	the	the	DET
ftr-501	291	16	thomas	thomas	PROPN
ftr-501	291	17	case	case	NOUN
ftr-501	291	18	discussed	discuss	VERB
ftr-501	291	19	above,47	above,47	NOUN
ftr-501	291	20	it	it	PRON
ftr-501	291	21	is	be	AUX
ftr-501	291	22	surely	surely	ADV
ftr-501	291	23	beyond	beyond	ADP
ftr-501	291	24	argument	argument	NOUN
ftr-501	291	25	that	that	SCONJ
ftr-501	291	26	the	the	DET
ftr-501	291	27	taxpayer	taxpayer	NOUN
ftr-501	291	28	no	no	ADV
ftr-501	291	29	longer	long	ADV
ftr-501	291	30	has	have	AUX
ftr-501	291	31	a	a	DET
ftr-501	291	32	reasonable	reasonable	ADJ
ftr-501	291	33	expectation	expectation	NOUN
ftr-501	291	34	of	of	ADP
ftr-501	291	35	privacy	privacy	NOUN
ftr-501	291	36	in	in	ADP
ftr-501	291	37	that	that	DET
ftr-501	291	38	specific	specific	ADJ
ftr-501	291	39	information	information	NOUN
ftr-501	291	40	.	.	PUNCT
ftr-501	292	1	the	the	DET
ftr-501	292	2	converse	converse	NOUN
ftr-501	292	3	is	be	AUX
ftr-501	292	4	equally	equally	ADV
ftr-501	292	5	clear	clear	ADJ
ftr-501	292	6	:	:	PUNCT
ftr-501	292	7	a	a	DET
ftr-501	292	8	taxpayer	taxpayer	NOUN
ftr-501	292	9	most	most	ADV
ftr-501	292	10	certainly	certainly	ADV
ftr-501	292	11	does	do	AUX
ftr-501	292	12	have	have	VERB
ftr-501	292	13	a	a	DET
ftr-501	292	14	reasonable	reasonable	ADJ
ftr-501	292	15	expectation	expectation	NOUN
ftr-501	292	16	of	of	ADP
ftr-501	292	17	privacy	privacy	NOUN
ftr-501	292	18	in	in	ADP
ftr-501	292	19	return	return	NOUN
ftr-501	292	20	information	information	NOUN
ftr-501	292	21	contained	contain	VERB
ftr-501	292	22	only	only	ADV
ftr-501	292	23	in	in	ADP
ftr-501	292	24	internal	internal	ADJ
ftr-501	292	25	revenue	revenue	NOUN
ftr-501	292	26	service	service	NOUN
ftr-501	292	27	files	file	NOUN
ftr-501	292	28	.	.	PUNCT
ftr-501	293	1	in	in	ADP
ftr-501	293	2	the	the	DET
ftr-501	293	3	vast	vast	ADJ
ftr-501	293	4	middle	middle	ADJ
ftr-501	293	5	ground	ground	NOUN
ftr-501	293	6	,	,	PUNCT
ftr-501	293	7	however	however	ADV
ftr-501	293	8	,	,	PUNCT
ftr-501	293	9	the	the	DET
ftr-501	293	10	conclusions	conclusion	NOUN
ftr-501	293	11	are	be	AUX
ftr-501	293	12	much	much	ADV
ftr-501	293	13	more	more	ADV
ftr-501	293	14	difficult	difficult	ADJ
ftr-501	293	15	to	to	PART
ftr-501	293	16	draw	draw	VERB
ftr-501	293	17	.	.	PUNCT
ftr-501	294	1	in	in	ADP
ftr-501	294	2	the	the	DET
ftr-501	294	3	majority	majority	NOUN
ftr-501	294	4	of	of	ADP
ftr-501	294	5	cases	case	NOUN
ftr-501	294	6	addressing	address	VERB
ftr-501	294	7	the	the	DET
ftr-501	294	8	issue,4	issue,4	NOUN
ftr-501	294	9	"	"	PUNCT
ftr-501	294	10	the	the	DET
ftr-501	294	11	return	return	NOUN
ftr-501	294	12	information	information	NOUN
ftr-501	294	13	has	have	AUX
ftr-501	294	14	been	be	AUX
ftr-501	294	15	included	include	VERB
ftr-501	294	16	in	in	ADP
ftr-501	294	17	court	court	NOUN
ftr-501	294	18	pleadings	pleading	NOUN
ftr-501	294	19	but	but	CCONJ
ftr-501	294	20	not	not	PART
ftr-501	294	21	in	in	ADP
ftr-501	294	22	a	a	DET
ftr-501	294	23	published	publish	VERB
ftr-501	294	24	opinion	opinion	NOUN
ftr-501	294	25	.	.	PUNCT
ftr-501	295	1	unless	unless	SCONJ
ftr-501	295	2	the	the	DET
ftr-501	295	3	court	court	NOUN
ftr-501	295	4	file	file	NOUN
ftr-501	295	5	has	have	AUX
ftr-501	295	6	been	be	AUX
ftr-501	295	7	sealed	seal	VERB
ftr-501	295	8	by	by	ADP
ftr-501	295	9	the	the	DET
ftr-501	295	10	court	court	NOUN
ftr-501	295	11	,	,	PUNCT
ftr-501	295	12	such	such	ADJ
ftr-501	295	13	documents	document	NOUN
ftr-501	295	14	are	be	AUX
ftr-501	295	15	public	public	ADJ
ftr-501	295	16	records	record	NOUN
ftr-501	295	17	,	,	PUNCT
ftr-501	295	18	legally	legally	ADV
ftr-501	295	19	accessible	accessible	ADJ
ftr-501	295	20	by	by	ADP
ftr-501	295	21	the	the	DET
ftr-501	295	22	media	medium	NOUN
ftr-501	295	23	and	and	CCONJ
ftr-501	295	24	the	the	DET
ftr-501	295	25	general	general	ADJ
ftr-501	295	26	public	public	NOUN
ftr-501	295	27	.	.	PUNCT
ftr-501	296	1	in	in	ADP
ftr-501	296	2	reality	reality	NOUN
ftr-501	296	3	,	,	PUNCT
ftr-501	296	4	however	however	ADV
ftr-501	296	5	,	,	PUNCT
ftr-501	296	6	this	this	DET
ftr-501	296	7	access	access	NOUN
ftr-501	296	8	is	be	AUX
ftr-501	296	9	unexercised	unexercised	ADJ
ftr-501	296	10	in	in	ADP
ftr-501	296	11	all	all	PRON
ftr-501	296	12	but	but	SCONJ
ftr-501	296	13	the	the	DET
ftr-501	296	14	highest	high	ADJ
ftr-501	296	15	profile	profile	NOUN
ftr-501	296	16	cases	case	NOUN
ftr-501	296	17	.	.	PUNCT
ftr-501	297	1	although	although	SCONJ
ftr-501	297	2	the	the	DET
ftr-501	297	3	information	information	NOUN
ftr-501	297	4	may	may	AUX
ftr-501	297	5	technically	technically	ADV
ftr-501	297	6	fall	fall	VERB
ftr-501	297	7	outside	outside	ADV
ftr-501	297	8	of	of	ADP
ftr-501	297	9	whatever	whatever	DET
ftr-501	297	10	definition	definition	NOUN
ftr-501	297	11	of	of	ADP
ftr-501	297	12	"	"	PUNCT
ftr-501	297	13	confidential	confidential	ADJ
ftr-501	297	14	"	"	PUNCT
ftr-501	297	15	the	the	DET
ftr-501	297	16	government	government	NOUN
ftr-501	297	17	may	may	AUX
ftr-501	297	18	argue	argue	VERB
ftr-501	297	19	,	,	PUNCT
ftr-501	297	20	it	it	PRON
ftr-501	297	21	is	be	AUX
ftr-501	297	22	still	still	ADV
ftr-501	297	23	within	within	ADP
ftr-501	297	24	the	the	DET
ftr-501	297	25	taxpayer	taxpayer	NOUN
ftr-501	297	26	's	's	PART
ftr-501	297	27	reasonable	reasonable	ADJ
ftr-501	297	28	expectation	expectation	NOUN
ftr-501	297	29	of	of	ADP
ftr-501	297	30	privacy	privacy	NOUN
ftr-501	297	31	.	.	PUNCT
ftr-501	298	1	if	if	SCONJ
ftr-501	298	2	the	the	DET
ftr-501	298	3	"	"	PUNCT
ftr-501	298	4	loss	loss	NOUN
ftr-501	298	5	of	of	ADP
ftr-501	298	6	confidentiality	confidentiality	NOUN
ftr-501	298	7	"	"	PUNCT
ftr-501	298	8	defense	defense	NOUN
ftr-501	298	9	is	be	AUX
ftr-501	298	10	to	to	PART
ftr-501	298	11	be	be	AUX
ftr-501	298	12	recognized	recognize	VERB
ftr-501	298	13	at	at	ADV
ftr-501	298	14	all	all	ADV
ftr-501	298	15	,	,	PUNCT
ftr-501	298	16	it	it	PRON
ftr-501	298	17	must	must	AUX
ftr-501	298	18	be	be	AUX
ftr-501	298	19	applied	apply	VERB
ftr-501	298	20	on	on	ADP
ftr-501	298	21	a	a	DET
ftr-501	298	22	case	case	NOUN
ftr-501	298	23	-	-	PUNCT
ftr-501	298	24	by	by	ADP
ftr-501	298	25	-	-	PUNCT
ftr-501	298	26	case	case	NOUN
ftr-501	298	27	basis	basis	NOUN
ftr-501	298	28	,	,	PUNCT
ftr-501	298	29	with	with	ADP
ftr-501	298	30	the	the	DET
ftr-501	298	31	outcome	outcome	NOUN
ftr-501	298	32	turning	turn	VERB
ftr-501	298	33	on	on	ADP
ftr-501	298	34	a	a	DET
ftr-501	298	35	resolution	resolution	NOUN
ftr-501	298	36	of	of	ADP
ftr-501	298	37	a	a	DET
ftr-501	298	38	question	question	NOUN
ftr-501	298	39	of	of	ADP
ftr-501	298	40	fact	fact	NOUN
ftr-501	298	41	:	:	PUNCT
ftr-501	298	42	whether	whether	SCONJ
ftr-501	298	43	the	the	DET
ftr-501	298	44	taxpayer	taxpayer	NOUN
ftr-501	298	45	had	have	VERB
ftr-501	298	46	a	a	DET
ftr-501	298	47	reasonable	reasonable	ADJ
ftr-501	298	48	expectation	expectation	NOUN
ftr-501	298	49	of	of	ADP
ftr-501	298	50	privacy	privacy	NOUN
ftr-501	298	51	under	under	ADP
ftr-501	298	52	the	the	DET
ftr-501	298	53	specific	specific	ADJ
ftr-501	298	54	circumstances	circumstance	NOUN
ftr-501	298	55	presented	present	VERB
ftr-501	298	56	in	in	ADP
ftr-501	298	57	that	that	DET
ftr-501	298	58	case	case	NOUN
ftr-501	298	59	.	.	PUNCT
ftr-501	299	1	the	the	DET
ftr-501	299	2	application	application	NOUN
ftr-501	299	3	of	of	ADP
ftr-501	299	4	this	this	DET
ftr-501	299	5	defense	defense	NOUN
ftr-501	299	6	also	also	ADV
ftr-501	299	7	raises	raise	VERB
ftr-501	299	8	a	a	DET
ftr-501	299	9	more	more	ADV
ftr-501	299	10	basic	basic	ADJ
ftr-501	299	11	policy	policy	NOUN
ftr-501	299	12	concern	concern	NOUN
ftr-501	299	13	.	.	PUNCT
ftr-501	300	1	the	the	DET
ftr-501	300	2	government	government	NOUN
ftr-501	300	3	has	have	AUX
ftr-501	300	4	asserted	assert	VERB
ftr-501	300	5	this	this	DET
ftr-501	300	6	defense	defense	NOUN
ftr-501	300	7	even	even	ADV
ftr-501	300	8	where	where	SCONJ
ftr-501	300	9	it	it	PRON
ftr-501	300	10	was	be	AUX
ftr-501	300	11	the	the	DET
ftr-501	300	12	only	only	ADJ
ftr-501	300	13	party	party	NOUN
ftr-501	300	14	that	that	PRON
ftr-501	300	15	played	play	VERB
ftr-501	300	16	any	any	DET
ftr-501	300	17	role	role	NOUN
ftr-501	300	18	in	in	ADP
ftr-501	300	19	either	either	CCONJ
ftr-501	300	20	placing	place	VERB
ftr-501	300	21	the	the	DET
ftr-501	300	22	information	information	NOUN
ftr-501	300	23	in	in	ADP
ftr-501	300	24	the	the	DET
ftr-501	300	25	public	public	ADJ
ftr-501	300	26	record	record	NOUN
ftr-501	300	27	or	or	CCONJ
ftr-501	300	28	subsequently	subsequently	ADV
ftr-501	300	29	disclosing	disclose	VERB
ftr-501	300	30	it:49	it:49	PROPN
ftr-501	300	31	the	the	DET
ftr-501	300	32	government	government	NOUN
ftr-501	300	33	assessed	assess	VERB
ftr-501	300	34	the	the	DET
ftr-501	300	35	tax	tax	NOUN
ftr-501	300	36	that	that	PRON
ftr-501	300	37	led	lead	VERB
ftr-501	300	38	to	to	ADP
ftr-501	300	39	the	the	DET
ftr-501	300	40	dispute	dispute	NOUN
ftr-501	300	41	,	,	PUNCT
ftr-501	300	42	the	the	DET
ftr-501	300	43	government	government	NOUN
ftr-501	300	44	filed	file	VERB
ftr-501	300	45	the	the	DET
ftr-501	300	46	criminal	criminal	ADJ
ftr-501	300	47	information	information	NOUN
ftr-501	300	48	containing	contain	VERB
ftr-501	300	49	the	the	DET
ftr-501	300	50	information	information	NOUN
ftr-501	300	51	,	,	PUNCT
ftr-501	300	52	and	and	CCONJ
ftr-501	300	53	then	then	ADV
ftr-501	300	54	the	the	DET
ftr-501	300	55	government	government	NOUN
ftr-501	300	56	publicized	publicize	VERB
ftr-501	300	57	it	it	PRON
ftr-501	300	58	.	.	PUNCT
ftr-501	301	1	it	it	PRON
ftr-501	301	2	takes	take	VERB
ftr-501	301	3	no	no	DET
ftr-501	301	4	great	great	ADJ
ftr-501	301	5	effort	effort	NOUN
ftr-501	301	6	to	to	PART
ftr-501	301	7	imagine	imagine	VERB
ftr-501	301	8	the	the	DET
ftr-501	301	9	potential	potential	NOUN
ftr-501	301	10	for	for	ADP
ftr-501	301	11	abuse	abuse	NOUN
ftr-501	301	12	in	in	ADP
ftr-501	301	13	this	this	DET
ftr-501	301	14	situation	situation	NOUN
ftr-501	301	15	,	,	PUNCT
ftr-501	301	16	where	where	SCONJ
ftr-501	301	17	the	the	DET
ftr-501	301	18	government	government	NOUN
ftr-501	301	19	could	could	AUX
ftr-501	301	20	make	make	VERB
ftr-501	301	21	an	an	DET
ftr-501	301	22	end	end	NOUN
ftr-501	301	23	run	run	VERB
ftr-501	301	24	around	around	ADP
ftr-501	301	25	the	the	DET
ftr-501	301	26	intended	intend	VERB
ftr-501	301	27	protection	protection	NOUN
ftr-501	301	28	of	of	ADP
ftr-501	301	29	sections	section	NOUN
ftr-501	301	30	6103	6103	NUM
ftr-501	301	31	and	and	CCONJ
ftr-501	301	32	7431	7431	NUM
ftr-501	301	33	.	.	PUNCT
ftr-501	302	1	46	46	NUM
ftr-501	302	2	.	.	PUNCT
ftr-501	303	1	i	i	PRON
ftr-501	303	2	d.	d.	PROPN
ftr-501	303	3	at	at	ADP
ftr-501	303	4	1120	1120	NUM
ftr-501	303	5	(	(	PUNCT
ftr-501	303	6	quoting	quote	VERB
ftr-501	303	7	with	with	ADP
ftr-501	303	8	approval	approval	NOUN
ftr-501	303	9	thomas	thomas	PROPN
ftr-501	303	10	v.	v.	PROPN
ftr-501	303	11	united	united	PROPN
ftr-501	303	12	states	states	PROPN
ftr-501	303	13	,	,	PUNCT
ftr-501	303	14	890	890	NUM
ftr-501	303	15	f.2d	f.2d	ADP
ftr-501	303	16	18	18	NUM
ftr-501	303	17	,	,	PUNCT
ftr-501	303	18	21	21	NUM
ftr-501	303	19	(	(	PUNCT
ftr-501	303	20	7th	7th	ADJ
ftr-501	303	21	cir	cir	NOUN
ftr-501	303	22	.	.	PROPN
ftr-501	303	23	1989	1989	NUM
ftr-501	303	24	)	)	PUNCT
ftr-501	303	25	)	)	PUNCT
ftr-501	303	26	.	.	PUNCT
ftr-501	304	1	47	47	NUM
ftr-501	304	2	.	.	PUNCT
ftr-501	305	1	see	see	VERB
ftr-501	305	2	supra	supra	PROPN
ftr-501	305	3	part	part	PROPN
ftr-501	305	4	ii.a.l.a	ii.a.l.a	PROPN
ftr-501	305	5	.	.	PROPN
ftr-501	305	6	48	48	NUM
ftr-501	305	7	.	.	PUNCT
ftr-501	306	1	see	see	VERB
ftr-501	306	2	cases	case	NOUN
ftr-501	306	3	cited	cite	VERB
ftr-501	306	4	supra	supra	PROPN
ftr-501	306	5	notes	note	VERB
ftr-501	306	6	40	40	NUM
ftr-501	306	7	-	-	SYM
ftr-501	306	8	41	41	NUM
ftr-501	306	9	.	.	PUNCT
ftr-501	307	1	49	49	NUM
ftr-501	307	2	.	.	PUNCT
ftr-501	308	1	this	this	PRON
ftr-501	308	2	was	be	AUX
ftr-501	308	3	the	the	DET
ftr-501	308	4	situation	situation	NOUN
ftr-501	308	5	in	in	ADP
ftr-501	308	6	lampert	lampert	PROPN
ftr-501	308	7	,	,	PUNCT
ftr-501	308	8	as	as	SCONJ
ftr-501	308	9	discussed	discuss	VERB
ftr-501	308	10	in	in	ADP
ftr-501	308	11	the	the	DET
ftr-501	308	12	trial	trial	NOUN
ftr-501	308	13	court	court	NOUN
ftr-501	308	14	's	's	PART
ftr-501	308	15	opinion	opinion	NOUN
ftr-501	308	16	,	,	PUNCT
ftr-501	308	17	figur	figur	PROPN
ftr-501	308	18	v.	v.	PROPN
ftr-501	308	19	united	united	PROPN
ftr-501	308	20	states	states	PROPN
ftr-501	308	21	,	,	PUNCT
ftr-501	308	22	662	662	NUM
ftr-501	308	23	f.	f.	PROPN
ftr-501	308	24	supp	supp	PROPN
ftr-501	308	25	.	.	PUNCT
ftr-501	309	1	515	515	NUM
ftr-501	309	2	(	(	PUNCT
ftr-501	309	3	n.d	n.d	PROPN
ftr-501	309	4	.	.	PROPN
ftr-501	309	5	cal	cal	PROPN
ftr-501	309	6	.	.	PUNCT
ftr-501	310	1	1987	1987	NUM
ftr-501	310	2	)	)	PUNCT
ftr-501	311	1	,	,	PUNCT
ftr-501	311	2	aff'd	aff'd	NOUN
ftr-501	311	3	sub	sub	PROPN
ftr-501	311	4	nom	nom	PROPN
ftr-501	311	5	.	.	PUNCT
ftr-501	312	1	lampert	lampert	PROPN
ftr-501	312	2	v.	v.	PROPN
ftr-501	312	3	united	united	PROPN
ftr-501	312	4	states	states	PROPN
ftr-501	312	5	,	,	PUNCT
ftr-501	312	6	854	854	NUM
ftr-501	312	7	f.2d	f.2d	NOUN
ftr-501	312	8	335	335	NUM
ftr-501	312	9	(	(	PUNCT
ftr-501	312	10	9th	9th	ADJ
ftr-501	312	11	cir	cir	NOUN
ftr-501	312	12	.	.	PUNCT
ftr-501	312	13	1988	1988	NUM
ftr-501	312	14	)	)	PUNCT
ftr-501	312	15	,	,	PUNCT
ftr-501	312	16	cert	cert	PROPN
ftr-501	312	17	.	.	PUNCT
ftr-501	313	1	denied	deny	VERB
ftr-501	313	2	,	,	PUNCT
ftr-501	313	3	490	490	NUM
ftr-501	313	4	u.s	u.s	PROPN
ftr-501	313	5	.	.	PROPN
ftr-501	313	6	1034	1034	NUM
ftr-501	313	7	(	(	PUNCT
ftr-501	313	8	1989	1989	NUM
ftr-501	313	9	)	)	PUNCT
ftr-501	313	10	.	.	PUNCT
ftr-501	314	1	[	[	X
ftr-501	314	2	vol	vol	NOUN
ftr-501	314	3	1:10	1:10	NUM
ftr-501	314	4	irc	irc	PROPN
ftr-501	314	5	§	§	PROPN
ftr-501	314	6	§	§	PROPN
ftr-501	314	7	7431	7431	NUM
ftr-501	314	8	and	and	CCONJ
ftr-501	314	9	7433	7433	NUM
ftr-501	314	10	the	the	DET
ftr-501	314	11	converse	converse	NOUN
ftr-501	314	12	situation	situation	NOUN
ftr-501	314	13	,	,	PUNCT
ftr-501	314	14	where	where	SCONJ
ftr-501	314	15	the	the	DET
ftr-501	314	16	taxpayer	taxpayer	NOUN
ftr-501	314	17	himself	himself	PRON
ftr-501	314	18	places	place	VERB
ftr-501	314	19	the	the	DET
ftr-501	314	20	information	information	NOUN
ftr-501	314	21	in	in	ADP
ftr-501	314	22	the	the	DET
ftr-501	314	23	public	public	ADJ
ftr-501	314	24	record	record	NOUN
ftr-501	314	25	,	,	PUNCT
ftr-501	314	26	does	do	AUX
ftr-501	314	27	not	not	PART
ftr-501	314	28	present	present	VERB
ftr-501	314	29	any	any	PRON
ftr-501	314	30	more	more	ADV
ftr-501	314	31	palatable	palatable	ADJ
ftr-501	314	32	a	a	DET
ftr-501	314	33	context	context	NOUN
ftr-501	314	34	for	for	ADP
ftr-501	314	35	the	the	DET
ftr-501	314	36	"	"	PUNCT
ftr-501	314	37	loss	loss	NOUN
ftr-501	314	38	of	of	ADP
ftr-501	314	39	confidentiality	confidentiality	NOUN
ftr-501	314	40	"	"	PUNCT
ftr-501	314	41	argument	argument	NOUN
ftr-501	314	42	.	.	PUNCT
ftr-501	315	1	in	in	ADP
ftr-501	315	2	this	this	DET
ftr-501	315	3	situation	situation	NOUN
ftr-501	315	4	,	,	PUNCT
ftr-501	315	5	the	the	DET
ftr-501	315	6	government	government	NOUN
ftr-501	315	7	is	be	AUX
ftr-501	315	8	arguing	argue	VERB
ftr-501	315	9	that	that	SCONJ
ftr-501	315	10	,	,	PUNCT
ftr-501	315	11	by	by	ADP
ftr-501	315	12	filing	file	VERB
ftr-501	315	13	a	a	DET
ftr-501	315	14	tax	tax	NOUN
ftr-501	315	15	court	court	NOUN
ftr-501	315	16	petition	petition	NOUN
ftr-501	315	17	or	or	CCONJ
ftr-501	315	18	a	a	DET
ftr-501	315	19	claim	claim	NOUN
ftr-501	315	20	for	for	ADP
ftr-501	315	21	refund	refund	NOUN
ftr-501	315	22	and	and	CCONJ
ftr-501	315	23	pleading	plead	VERB
ftr-501	315	24	the	the	DET
ftr-501	315	25	facts	fact	NOUN
ftr-501	315	26	necessary	necessary	ADJ
ftr-501	315	27	to	to	PART
ftr-501	315	28	state	state	VERB
ftr-501	315	29	a	a	DET
ftr-501	315	30	cause	cause	NOUN
ftr-501	315	31	of	of	ADP
ftr-501	315	32	action	action	NOUN
ftr-501	315	33	,	,	PUNCT
ftr-501	315	34	the	the	DET
ftr-501	315	35	taxpayer	taxpayer	NOUN
ftr-501	315	36	is	be	AUX
ftr-501	315	37	waiving	waive	VERB
ftr-501	315	38	the	the	DET
ftr-501	315	39	confidentiality	confidentiality	NOUN
ftr-501	315	40	of	of	ADP
ftr-501	315	41	any	any	DET
ftr-501	315	42	return	return	NOUN
ftr-501	315	43	information	information	NOUN
ftr-501	315	44	included	include	VERB
ftr-501	315	45	in	in	ADP
ftr-501	315	46	the	the	DET
ftr-501	315	47	pleading	pleading	NOUN
ftr-501	315	48	and	and	CCONJ
ftr-501	315	49	thus	thus	ADV
ftr-501	315	50	waiving	waive	VERB
ftr-501	315	51	the	the	DET
ftr-501	315	52	protection	protection	NOUN
ftr-501	315	53	of	of	ADP
ftr-501	315	54	sections	section	NOUN
ftr-501	315	55	6103	6103	NUM
ftr-501	315	56	and	and	CCONJ
ftr-501	315	57	7431	7431	NUM
ftr-501	315	58	.	.	PUNCT
ftr-501	316	1	in	in	ADP
ftr-501	316	2	effect	effect	NOUN
ftr-501	316	3	,	,	PUNCT
ftr-501	316	4	the	the	DET
ftr-501	316	5	government	government	NOUN
ftr-501	316	6	is	be	AUX
ftr-501	316	7	putting	put	VERB
ftr-501	316	8	the	the	DET
ftr-501	316	9	taxpayer	taxpayer	NOUN
ftr-501	316	10	to	to	ADP
ftr-501	316	11	an	an	DET
ftr-501	316	12	election	election	NOUN
ftr-501	316	13	:	:	PUNCT
ftr-501	316	14	he	he	PRON
ftr-501	316	15	can	can	AUX
ftr-501	316	16	choose	choose	VERB
ftr-501	316	17	either	either	CCONJ
ftr-501	316	18	to	to	PART
ftr-501	316	19	file	file	VERB
ftr-501	316	20	in	in	ADP
ftr-501	316	21	court	court	NOUN
ftr-501	316	22	or	or	CCONJ
ftr-501	316	23	to	to	PART
ftr-501	316	24	maintain	maintain	VERB
ftr-501	316	25	the	the	DET
ftr-501	316	26	statutory	statutory	ADJ
ftr-501	316	27	protection	protection	NOUN
ftr-501	316	28	of	of	ADP
ftr-501	316	29	his	his	PRON
ftr-501	316	30	return	return	NOUN
ftr-501	316	31	information	information	NOUN
ftr-501	316	32	.	.	PUNCT
ftr-501	317	1	as	as	SCONJ
ftr-501	317	2	the	the	DET
ftr-501	317	3	court	court	NOUN
ftr-501	317	4	in	in	ADP
ftr-501	317	5	husby	husby	PROPN
ftr-501	317	6	v.	v.	PROPN
ftr-501	317	7	united	united	PROPN
ftr-501	317	8	states	states	PROPN
ftr-501	317	9	said	say	VERB
ftr-501	317	10	,	,	PUNCT
ftr-501	317	11	"	"	PUNCT
ftr-501	317	12	congress	congress	PROPN
ftr-501	317	13	could	could	AUX
ftr-501	317	14	not	not	PART
ftr-501	317	15	have	have	AUX
ftr-501	317	16	intended	intend	VERB
ftr-501	317	17	such	such	DET
ftr-501	317	18	an	an	DET
ftr-501	317	19	absurd	absurd	ADJ
ftr-501	317	20	result	result	NOUN
ftr-501	317	21	.	.	PUNCT
ftr-501	318	1	"50	"50	PROPN
ftr-501	319	1	although	although	SCONJ
ftr-501	319	2	the	the	DET
ftr-501	319	3	court	court	NOUN
ftr-501	319	4	in	in	ADP
ftr-501	319	5	malis	mali	NOUN
ftr-501	319	6	v.	v.	ADP
ftr-501	319	7	united	united	PROPN
ftr-501	319	8	states5	states5	PROPN
ftr-501	319	9	'	'	PUNCT
ftr-501	319	10	agreed	agree	VERB
ftr-501	319	11	with	with	ADP
ftr-501	319	12	the	the	DET
ftr-501	319	13	courts	court	NOUN
ftr-501	319	14	in	in	ADP
ftr-501	319	15	rodgers	rodger	NOUN
ftr-501	319	16	and	and	CCONJ
ftr-501	319	17	husby	husby	PROPN
ftr-501	319	18	,	,	PUNCT
ftr-501	319	19	and	and	CCONJ
ftr-501	319	20	extended	extend	VERB
ftr-501	319	21	the	the	DET
ftr-501	319	22	statutory	statutory	ADJ
ftr-501	319	23	protection	protection	NOUN
ftr-501	319	24	to	to	ADP
ftr-501	319	25	the	the	DET
ftr-501	319	26	situation	situation	NOUN
ftr-501	319	27	where	where	SCONJ
ftr-501	319	28	the	the	DET
ftr-501	319	29	taxpayer	taxpayer	NOUN
ftr-501	319	30	himself	himself	PRON
ftr-501	319	31	had	have	AUX
ftr-501	319	32	made	make	VERB
ftr-501	319	33	the	the	DET
ftr-501	319	34	information	information	NOUN
ftr-501	319	35	part	part	NOUN
ftr-501	319	36	of	of	ADP
ftr-501	319	37	the	the	DET
ftr-501	319	38	public	public	ADJ
ftr-501	319	39	record	record	NOUN
ftr-501	319	40	,	,	PUNCT
ftr-501	319	41	it	it	PRON
ftr-501	319	42	also	also	ADV
ftr-501	319	43	correctly	correctly	ADV
ftr-501	319	44	noted	note	VERB
ftr-501	319	45	that	that	SCONJ
ftr-501	319	46	the	the	DET
ftr-501	319	47	taxpayer	taxpayer	NOUN
ftr-501	319	48	's	's	PART
ftr-501	319	49	own	own	ADJ
ftr-501	319	50	prior	prior	ADJ
ftr-501	319	51	disclosure	disclosure	NOUN
ftr-501	319	52	of	of	ADP
ftr-501	319	53	the	the	DET
ftr-501	319	54	information	information	NOUN
ftr-501	319	55	could	could	AUX
ftr-501	319	56	have	have	VERB
ftr-501	319	57	a	a	DET
ftr-501	319	58	very	very	ADV
ftr-501	319	59	important	important	ADJ
ftr-501	319	60	effect	effect	NOUN
ftr-501	319	61	on	on	ADP
ftr-501	319	62	his	his	PRON
ftr-501	319	63	potential	potential	ADJ
ftr-501	319	64	recovery	recovery	NOUN
ftr-501	319	65	under	under	ADP
ftr-501	319	66	section	section	NOUN
ftr-501	319	67	7431	7431	NUM
ftr-501	319	68	:	:	PUNCT
ftr-501	319	69	even	even	ADV
ftr-501	319	70	though	though	SCONJ
ftr-501	319	71	the	the	DET
ftr-501	319	72	prior	prior	ADJ
ftr-501	319	73	release	release	NOUN
ftr-501	319	74	of	of	ADP
ftr-501	319	75	the	the	DET
ftr-501	319	76	information	information	NOUN
ftr-501	319	77	would	would	AUX
ftr-501	319	78	not	not	PART
ftr-501	319	79	preclude	preclude	VERB
ftr-501	319	80	a	a	DET
ftr-501	319	81	finding	finding	NOUN
ftr-501	319	82	of	of	ADP
ftr-501	319	83	liability	liability	NOUN
ftr-501	319	84	,	,	PUNCT
ftr-501	319	85	it	it	PRON
ftr-501	319	86	could	could	AUX
ftr-501	319	87	negate	negate	VERB
ftr-501	319	88	the	the	DET
ftr-501	319	89	proximate	proximate	NOUN
ftr-501	319	90	cause	cause	NOUN
ftr-501	319	91	nexus	nexus	NOUN
ftr-501	319	92	between	between	ADP
ftr-501	319	93	the	the	DET
ftr-501	319	94	unauthorized	unauthorized	ADJ
ftr-501	319	95	governmental	governmental	ADJ
ftr-501	319	96	disclosure	disclosure	NOUN
ftr-501	319	97	and	and	CCONJ
ftr-501	319	98	plaintiff	plaintiff	NOUN
ftr-501	319	99	's	's	PART
ftr-501	319	100	alleged	allege	VERB
ftr-501	319	101	damages.52	damages.52	NOUN
ftr-501	319	102	4	4	NUM
ftr-501	319	103	.	.	PUNCT
ftr-501	320	1	the	the	DET
ftr-501	320	2	release	release	NOUN
ftr-501	320	3	must	must	AUX
ftr-501	320	4	have	have	AUX
ftr-501	320	5	been	be	AUX
ftr-501	320	6	made	make	VERB
ftr-501	320	7	by	by	ADP
ftr-501	320	8	an	an	DET
ftr-501	320	9	officer	officer	NOUN
ftr-501	320	10	or	or	CCONJ
ftr-501	320	11	employee	employee	NOUN
ftr-501	320	12	of	of	ADP
ftr-501	320	13	the	the	DET
ftr-501	320	14	united	united	PROPN
ftr-501	320	15	states.-as	states.-as	PROPN
ftr-501	320	16	with	with	ADP
ftr-501	320	17	the	the	DET
ftr-501	320	18	"	"	PUNCT
ftr-501	320	19	return	return	NOUN
ftr-501	320	20	information	information	NOUN
ftr-501	320	21	"	"	PUNCT
ftr-501	320	22	requirement	requirement	NOUN
ftr-501	320	23	,	,	PUNCT
ftr-501	320	24	this	this	DET
ftr-501	320	25	element	element	NOUN
ftr-501	320	26	has	have	AUX
ftr-501	320	27	not	not	PART
ftr-501	320	28	yet	yet	ADV
ftr-501	320	29	been	be	AUX
ftr-501	320	30	the	the	DET
ftr-501	320	31	source	source	NOUN
ftr-501	320	32	of	of	ADP
ftr-501	320	33	much	much	ADJ
ftr-501	320	34	controversy	controversy	NOUN
ftr-501	320	35	.	.	PUNCT
ftr-501	321	1	two	two	NUM
ftr-501	321	2	points	point	NOUN
ftr-501	321	3	should	should	AUX
ftr-501	321	4	50	50	NUM
ftr-501	321	5	.	.	PUNCT
ftr-501	322	1	672	672	NUM
ftr-501	322	2	f.	f.	PROPN
ftr-501	322	3	supp	supp	PROPN
ftr-501	322	4	.	.	PUNCT
ftr-501	323	1	442	442	NUM
ftr-501	323	2	,	,	PUNCT
ftr-501	323	3	444	444	NUM
ftr-501	323	4	(	(	PUNCT
ftr-501	323	5	n.d	n.d	PROPN
ftr-501	323	6	.	.	PROPN
ftr-501	323	7	cal	cal	PROPN
ftr-501	323	8	.	.	PUNCT
ftr-501	324	1	1987	1987	NUM
ftr-501	324	2	)	)	PUNCT
ftr-501	324	3	.	.	PUNCT
ftr-501	325	1	in	in	ADP
ftr-501	325	2	husby	husby	PROPN
ftr-501	325	3	.	.	PUNCT
ftr-501	326	1	the	the	DET
ftr-501	326	2	service	service	NOUN
ftr-501	326	3	was	be	AUX
ftr-501	326	4	apparently	apparently	ADV
ftr-501	326	5	arguing	argue	VERB
ftr-501	326	6	that	that	SCONJ
ftr-501	326	7	the	the	DET
ftr-501	326	8	inclusion	inclusion	NOUN
ftr-501	326	9	of	of	ADP
ftr-501	326	10	any	any	DET
ftr-501	326	11	return	return	NOUN
ftr-501	326	12	information	information	NOUN
ftr-501	326	13	in	in	ADP
ftr-501	326	14	the	the	DET
ftr-501	326	15	tax	tax	NOUN
ftr-501	326	16	court	court	NOUN
ftr-501	326	17	petition	petition	NOUN
ftr-501	326	18	constituted	constitute	VERB
ftr-501	326	19	the	the	DET
ftr-501	326	20	waiver	waiver	NOUN
ftr-501	326	21	of	of	ADP
ftr-501	326	22	all	all	PRON
ftr-501	326	23	return	return	VERB
ftr-501	326	24	information	information	NOUN
ftr-501	326	25	relevant	relevant	ADJ
ftr-501	326	26	to	to	ADP
ftr-501	326	27	that	that	DET
ftr-501	326	28	case	case	NOUN
ftr-501	326	29	.	.	PUNCT
ftr-501	327	1	i	i	PRON
ftr-501	327	2	d.	d.	PROPN
ftr-501	327	3	see	see	VERB
ftr-501	327	4	also	also	ADV
ftr-501	327	5	chandler	chandler	PROPN
ftr-501	327	6	v.	v.	PROPN
ftr-501	327	7	united	united	PROPN
ftr-501	327	8	states	states	PROPN
ftr-501	327	9	,	,	PUNCT
ftr-501	327	10	687	687	NUM
ftr-501	327	11	f.	f.	PROPN
ftr-501	327	12	supp	supp	PROPN
ftr-501	327	13	.	.	PUNCT
ftr-501	328	1	1515	1515	NUM
ftr-501	328	2	(	(	PUNCT
ftr-501	328	3	d.	d.	PROPN
ftr-501	328	4	utah	utah	PROPN
ftr-501	328	5	1988	1988	NUM
ftr-501	328	6	)	)	PUNCT
ftr-501	328	7	(	(	PUNCT
ftr-501	328	8	service	service	NOUN
ftr-501	328	9	arguing	argue	VERB
ftr-501	328	10	waiver	waiver	NOUN
ftr-501	328	11	of	of	ADP
ftr-501	328	12	confidentiality	confidentiality	NOUN
ftr-501	328	13	upon	upon	SCONJ
ftr-501	328	14	tiling	tile	VERB
ftr-501	328	15	of	of	ADP
ftr-501	328	16	injunctive	injunctive	ADJ
ftr-501	328	17	suit	suit	NOUN
ftr-501	328	18	)	)	PUNCT
ftr-501	328	19	,	,	PUNCT
ftr-501	328	20	aff'd	aff'd	NOUN
ftr-501	328	21	,	,	PUNCT
ftr-501	328	22	887	887	NUM
ftr-501	328	23	f.2d	f.2d	NOUN
ftr-501	328	24	1397	1397	NUM
ftr-501	328	25	(	(	PUNCT
ftr-501	328	26	10th	10th	ADJ
ftr-501	328	27	cir	cir	NOUN
ftr-501	328	28	.	.	PROPN
ftr-501	328	29	1989	1989	NUM
ftr-501	328	30	)	)	PUNCT
ftr-501	328	31	.	.	PUNCT
ftr-501	329	1	51	51	NUM
ftr-501	329	2	.	.	X
ftr-501	329	3	87	87	NUM
ftr-501	329	4	-	-	SYM
ftr-501	329	5	1	1	NUM
ftr-501	329	6	u.s	u.s	PROPN
ftr-501	329	7	.	.	PROPN
ftr-501	329	8	tax	tax	PROPN
ftr-501	329	9	cas	cas	PROPN
ftr-501	329	10	.	.	PUNCT
ftr-501	329	11	(	(	PUNCT
ftr-501	329	12	cch	cch	PROPN
ftr-501	329	13	)	)	PUNCT
ftr-501	329	14	9212	9212	NUM
ftr-501	329	15	,	,	PUNCT
ftr-501	329	16	59	59	NUM
ftr-501	329	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	329	18	(	(	PUNCT
ftr-501	329	19	p	p	NOUN
ftr-501	329	20	-	-	PUNCT
ftr-501	329	21	h	h	NOUN
ftr-501	329	22	)	)	PUNCT
ftr-501	329	23	87	87	NUM
ftr-501	329	24	-	-	SYM
ftr-501	329	25	988	988	NUM
ftr-501	329	26	(	(	PUNCT
ftr-501	329	27	c.d	c.d	PROPN
ftr-501	329	28	.	.	PROPN
ftr-501	329	29	cal	cal	PROPN
ftr-501	329	30	.	.	PUNCT
ftr-501	329	31	1986	1986	NUM
ftr-501	329	32	)	)	PUNCT
ftr-501	329	33	.	.	PUNCT
ftr-501	330	1	52	52	NUM
ftr-501	330	2	.	.	X
ftr-501	330	3	87	87	NUM
ftr-501	330	4	-	-	SYM
ftr-501	330	5	1	1	NUM
ftr-501	330	6	u.s	u.s	PROPN
ftr-501	330	7	.	.	PROPN
ftr-501	330	8	tax	tax	PROPN
ftr-501	330	9	cas	cas	PROPN
ftr-501	330	10	.	.	PUNCT
ftr-501	331	1	(	(	PUNCT
ftr-501	331	2	cch	cch	PROPN
ftr-501	331	3	)	)	PUNCT
ftr-501	331	4	at	at	ADP
ftr-501	331	5	87,351	87,351	NUM
ftr-501	331	6	,	,	PUNCT
ftr-501	331	7	59	59	NUM
ftr-501	331	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	331	9	(	(	PUNCT
ftr-501	331	10	p	p	NOUN
ftr-501	331	11	-	-	PUNCT
ftr-501	331	12	h	h	NOUN
ftr-501	331	13	)	)	PUNCT
ftr-501	331	14	at	at	ADP
ftr-501	331	15	87	87	NUM
ftr-501	331	16	-	-	SYM
ftr-501	331	17	992	992	NUM
ftr-501	331	18	.	.	PUNCT
ftr-501	332	1	even	even	ADV
ftr-501	332	2	in	in	ADP
ftr-501	332	3	the	the	DET
ftr-501	332	4	total	total	ADJ
ftr-501	332	5	absence	absence	NOUN
ftr-501	332	6	of	of	ADP
ftr-501	332	7	proximate	proximate	NOUN
ftr-501	332	8	cause	cause	NOUN
ftr-501	332	9	between	between	ADP
ftr-501	332	10	the	the	DET
ftr-501	332	11	subsequent	subsequent	ADJ
ftr-501	332	12	disclosure	disclosure	NOUN
ftr-501	332	13	and	and	CCONJ
ftr-501	332	14	the	the	DET
ftr-501	332	15	asserted	assert	VERB
ftr-501	332	16	damages	damage	NOUN
ftr-501	332	17	,	,	PUNCT
ftr-501	332	18	a	a	DET
ftr-501	332	19	plaintiff	plaintiff	NOUN
ftr-501	332	20	is	be	AUX
ftr-501	332	21	still	still	ADV
ftr-501	332	22	entitled	entitle	VERB
ftr-501	332	23	to	to	ADP
ftr-501	332	24	a	a	DET
ftr-501	332	25	recovery	recovery	NOUN
ftr-501	332	26	of	of	ADP
ftr-501	332	27	at	at	ADP
ftr-501	332	28	least	least	ADJ
ftr-501	332	29	the	the	DET
ftr-501	332	30	minimum	minimum	ADJ
ftr-501	332	31	statutory	statutory	ADJ
ftr-501	332	32	damages	damage	NOUN
ftr-501	332	33	of	of	ADP
ftr-501	332	34	$	$	SYM
ftr-501	332	35	1,000	1,000	NUM
ftr-501	332	36	and	and	CCONJ
ftr-501	332	37	his	his	PRON
ftr-501	332	38	costs	cost	NOUN
ftr-501	332	39	.	.	PUNCT
ftr-501	333	1	irc	irc	PROPN
ftr-501	333	2	§	§	PROPN
ftr-501	333	3	7431(c	7431(c	NOUN
ftr-501	333	4	)	)	PUNCT
ftr-501	333	5	.	.	PUNCT
ftr-501	334	1	the	the	DET
ftr-501	334	2	courts	court	NOUN
ftr-501	334	3	have	have	AUX
ftr-501	334	4	split	split	VERB
ftr-501	334	5	on	on	ADP
ftr-501	334	6	the	the	DET
ftr-501	334	7	question	question	NOUN
ftr-501	334	8	of	of	ADP
ftr-501	334	9	whether	whether	SCONJ
ftr-501	334	10	a	a	DET
ftr-501	334	11	plaintiff	plaintiff	NOUN
ftr-501	334	12	who	who	PRON
ftr-501	334	13	is	be	AUX
ftr-501	334	14	not	not	PART
ftr-501	334	15	entitled	entitle	VERB
ftr-501	334	16	to	to	ADP
ftr-501	334	17	actual	actual	ADJ
ftr-501	334	18	damages	damage	NOUN
ftr-501	334	19	is	be	AUX
ftr-501	334	20	nonetheless	nonetheless	ADV
ftr-501	334	21	entitled	entitle	VERB
ftr-501	334	22	to	to	ADP
ftr-501	334	23	punitive	punitive	ADJ
ftr-501	334	24	damages	damage	NOUN
ftr-501	334	25	.	.	PUNCT
ftr-501	335	1	cases	case	NOUN
ftr-501	335	2	holding	hold	VERB
ftr-501	335	3	against	against	ADP
ftr-501	335	4	plaintiffs	plaintiff	NOUN
ftr-501	335	5	on	on	ADP
ftr-501	335	6	this	this	DET
ftr-501	335	7	issue	issue	NOUN
ftr-501	335	8	include	include	VERB
ftr-501	335	9	smith	smith	PROPN
ftr-501	335	10	v.	v.	PROPN
ftr-501	335	11	united	united	PROPN
ftr-501	335	12	states	states	PROPN
ftr-501	335	13	,	,	PUNCT
ftr-501	335	14	730	730	NUM
ftr-501	335	15	f.	f.	PROPN
ftr-501	335	16	supp	supp	PROPN
ftr-501	335	17	.	.	PUNCT
ftr-501	336	1	948	948	NUM
ftr-501	336	2	(	(	PUNCT
ftr-501	336	3	c.d	c.d	NOUN
ftr-501	336	4	.	.	NOUN
ftr-501	336	5	111	111	NUM
ftr-501	336	6	.	.	PUNCT
ftr-501	336	7	1990	1990	NUM
ftr-501	336	8	)	)	PUNCT
ftr-501	336	9	,	,	PUNCT
ftr-501	336	10	aft'd	aft'd	PROPN
ftr-501	336	11	,	,	PUNCT
ftr-501	336	12	964	964	NUM
ftr-501	336	13	f.2d	f.2d	NOUN
ftr-501	336	14	630	630	NUM
ftr-501	336	15	(	(	PUNCT
ftr-501	336	16	7th	7th	ADJ
ftr-501	336	17	cir	cir	NOUN
ftr-501	336	18	.	.	PROPN
ftr-501	336	19	1992	1992	NUM
ftr-501	336	20	)	)	PUNCT
ftr-501	336	21	.	.	PUNCT
ftr-501	337	1	cert	cert	PROPN
ftr-501	337	2	.	.	PUNCT
ftr-501	338	1	denied	deny	VERB
ftr-501	338	2	.	.	PUNCT
ftr-501	339	1	113	113	NUM
ftr-501	339	2	s.	s.	PROPN
ftr-501	339	3	ct	ct	PROPN
ftr-501	339	4	.	.	PROPN
ftr-501	339	5	1015	1015	NUM
ftr-501	339	6	(	(	PUNCT
ftr-501	339	7	1993	1993	NUM
ftr-501	339	8	)	)	PUNCT
ftr-501	339	9	;	;	PUNCT
ftr-501	339	10	william	william	PROPN
ftr-501	339	11	e.	e.	PROPN
ftr-501	339	12	schrambling	schrambling	PROPN
ftr-501	339	13	accountancy	accountancy	PROPN
ftr-501	339	14	corp	corp	PROPN
ftr-501	339	15	.	.	PROPN
ftr-501	339	16	v.	v.	PROPN
ftr-501	339	17	united	united	PROPN
ftr-501	339	18	states	states	PROPN
ftr-501	339	19	,	,	PUNCT
ftr-501	339	20	689	689	NUM
ftr-501	339	21	f.	f.	PROPN
ftr-501	339	22	supp	supp	PROPN
ftr-501	339	23	.	.	PUNCT
ftr-501	340	1	1001	1001	NUM
ftr-501	340	2	(	(	PUNCT
ftr-501	340	3	n.d	n.d	PROPN
ftr-501	340	4	.	.	PROPN
ftr-501	340	5	cal	cal	PROPN
ftr-501	340	6	.	.	PUNCT
ftr-501	341	1	1988	1988	NUM
ftr-501	341	2	)	)	PUNCT
ftr-501	342	1	,	,	PUNCT
ftr-501	343	1	rev'd	rev'd	VERB
ftr-501	343	2	on	on	ADP
ftr-501	343	3	other	other	ADJ
ftr-501	343	4	grounds	ground	NOUN
ftr-501	343	5	,	,	PUNCT
ftr-501	343	6	937	937	NUM
ftr-501	343	7	f.2d	f.2d	NOUN
ftr-501	343	8	1485	1485	NUM
ftr-501	343	9	(	(	PUNCT
ftr-501	343	10	9th	9th	ADJ
ftr-501	343	11	cir	cir	NOUN
ftr-501	343	12	.	.	PROPN
ftr-501	343	13	1991	1991	NUM
ftr-501	343	14	)	)	PUNCT
ftr-501	343	15	.	.	PUNCT
ftr-501	344	1	cases	case	NOUN
ftr-501	344	2	holding	hold	VERB
ftr-501	344	3	in	in	ADP
ftr-501	344	4	favor	favor	NOUN
ftr-501	344	5	of	of	ADP
ftr-501	344	6	plaintiffs	plaintiff	NOUN
ftr-501	344	7	include	include	VERB
ftr-501	344	8	mallas	mallas	PROPN
ftr-501	344	9	v.	v.	ADP
ftr-501	344	10	united	united	PROPN
ftr-501	344	11	states	states	PROPN
ftr-501	344	12	,	,	PUNCT
ftr-501	344	13	993	993	NUM
ftr-501	344	14	f.2d	f.2d	NOUN
ftr-501	345	1	i	i	PRON
ftr-501	346	1	i	i	PRON
ftr-501	346	2	ii(4th	ii(4th	VERB
ftr-501	346	3	cir	cir	PROPN
ftr-501	346	4	.	.	PROPN
ftr-501	346	5	1993	1993	NUM
ftr-501	346	6	)	)	PUNCT
ftr-501	346	7	;	;	PUNCT
ftr-501	346	8	malis	mali	NOUN
ftr-501	346	9	v.	v.	ADP
ftr-501	346	10	united	united	PROPN
ftr-501	346	11	states	states	PROPN
ftr-501	346	12	,	,	PUNCT
ftr-501	346	13	87	87	NUM
ftr-501	346	14	-	-	SYM
ftr-501	346	15	1	1	NUM
ftr-501	346	16	u.s	u.s	PROPN
ftr-501	346	17	.	.	PROPN
ftr-501	346	18	tax	tax	PROPN
ftr-501	346	19	cas	cas	PROPN
ftr-501	346	20	.	.	PUNCT
ftr-501	347	1	(	(	PUNCT
ftr-501	347	2	cch	cch	NOUN
ftr-501	347	3	)	)	PUNCT
ftr-501	347	4	[	[	PUNCT
ftr-501	347	5	9212	9212	NUM
ftr-501	347	6	,	,	PUNCT
ftr-501	347	7	59	59	NUM
ftr-501	347	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	347	9	(	(	PUNCT
ftr-501	347	10	p	p	NOUN
ftr-501	347	11	-	-	PUNCT
ftr-501	347	12	h	h	NOUN
ftr-501	347	13	)	)	PUNCT
ftr-501	347	14	87	87	NUM
ftr-501	347	15	-	-	SYM
ftr-501	347	16	988	988	NUM
ftr-501	347	17	(	(	PUNCT
ftr-501	347	18	c.d	c.d	PROPN
ftr-501	347	19	.	.	PROPN
ftr-501	347	20	cal	cal	PROPN
ftr-501	347	21	.	.	PUNCT
ftr-501	348	1	1986	1986	NUM
ftr-501	348	2	)	)	PUNCT
ftr-501	349	1	(	(	PUNCT
ftr-501	349	2	citing	cite	VERB
ftr-501	349	3	mid	mid	ADJ
ftr-501	349	4	-	-	ADJ
ftr-501	349	5	south	south	PROPN
ftr-501	349	6	music	music	PROPN
ftr-501	349	7	corp	corp	PROPN
ftr-501	349	8	.	.	PROPN
ftr-501	350	1	v.	v.	PROPN
ftr-501	350	2	united	united	PROPN
ftr-501	350	3	states	states	PROPN
ftr-501	350	4	.	.	PUNCT
ftr-501	351	1	85	85	NUM
ftr-501	351	2	-	-	SYM
ftr-501	351	3	2	2	NUM
ftr-501	351	4	u.s	u.s	PROPN
ftr-501	351	5	.	.	PROPN
ftr-501	351	6	tax	tax	PROPN
ftr-501	351	7	cas	cas	PROPN
ftr-501	351	8	.	.	PUNCT
ftr-501	351	9	(	(	PUNCT
ftr-501	351	10	cch	cch	PROPN
ftr-501	351	11	)	)	PUNCT
ftr-501	351	12	j	j	PROPN
ftr-501	351	13	9782	9782	NUM
ftr-501	351	14	.	.	PUNCT
ftr-501	352	1	56	56	NUM
ftr-501	352	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	352	3	(	(	PUNCT
ftr-501	352	4	p	p	NOUN
ftr-501	352	5	-	-	PUNCT
ftr-501	352	6	h	h	NOUN
ftr-501	352	7	)	)	PUNCT
ftr-501	352	8	85	85	NUM
ftr-501	352	9	-	-	SYM
ftr-501	352	10	6250	6250	NUM
ftr-501	352	11	(	(	PUNCT
ftr-501	352	12	m.d	m.d	PROPN
ftr-501	352	13	.	.	PROPN
ftr-501	352	14	tenn	tenn	PROPN
ftr-501	352	15	.	.	PROPN
ftr-501	352	16	1985	1985	NUM
ftr-501	352	17	)	)	PUNCT
ftr-501	352	18	)	)	PUNCT
ftr-501	352	19	.	.	PUNCT
ftr-501	353	1	19931	19931	NUM
ftr-501	353	2	florida	florida	PROPN
ftr-501	353	3	tax	tax	NOUN
ftr-501	353	4	review	review	NOUN
ftr-501	353	5	be	be	AUX
ftr-501	353	6	noted	note	VERB
ftr-501	353	7	,	,	PUNCT
ftr-501	353	8	however	however	ADV
ftr-501	353	9	.	.	PUNCT
ftr-501	354	1	first	first	ADV
ftr-501	354	2	,	,	PUNCT
ftr-501	354	3	the	the	DET
ftr-501	354	4	statute	statute	NOUN
ftr-501	354	5	subjects	subject	VERB
ftr-501	354	6	the	the	DET
ftr-501	354	7	government	government	NOUN
ftr-501	354	8	to	to	ADP
ftr-501	354	9	potential	potential	ADJ
ftr-501	354	10	liability	liability	NOUN
ftr-501	354	11	for	for	ADP
ftr-501	354	12	the	the	DET
ftr-501	354	13	disclosures	disclosure	NOUN
ftr-501	354	14	by	by	ADP
ftr-501	354	15	any	any	DET
ftr-501	354	16	employee	employee	NOUN
ftr-501	354	17	,	,	PUNCT
ftr-501	354	18	not	not	PART
ftr-501	354	19	just	just	ADV
ftr-501	354	20	those	those	PRON
ftr-501	354	21	working	work	VERB
ftr-501	354	22	for	for	ADP
ftr-501	354	23	the	the	DET
ftr-501	354	24	internal	internal	ADJ
ftr-501	354	25	revenue	revenue	NOUN
ftr-501	354	26	service	service	NOUN
ftr-501	354	27	.	.	PUNCT
ftr-501	355	1	3	3	NUM
ftr-501	355	2	second	second	ADJ
ftr-501	355	3	,	,	PUNCT
ftr-501	355	4	the	the	DET
ftr-501	355	5	statute	statute	NOUN
ftr-501	355	6	does	do	AUX
ftr-501	355	7	not	not	PART
ftr-501	355	8	require	require	VERB
ftr-501	355	9	that	that	SCONJ
ftr-501	355	10	the	the	DET
ftr-501	355	11	person	person	NOUN
ftr-501	355	12	be	be	AUX
ftr-501	355	13	acting	act	VERB
ftr-501	355	14	in	in	ADP
ftr-501	355	15	his	his	PRON
ftr-501	355	16	capacity	capacity	NOUN
ftr-501	355	17	as	as	ADP
ftr-501	355	18	a	a	DET
ftr-501	355	19	federal	federal	ADJ
ftr-501	355	20	employee	employee	NOUN
ftr-501	355	21	(	(	PUNCT
ftr-501	355	22	i.e.	i.e.	X
ftr-501	355	23	,	,	PUNCT
ftr-501	355	24	within	within	ADP
ftr-501	355	25	the	the	DET
ftr-501	355	26	course	course	NOUN
ftr-501	355	27	and	and	CCONJ
ftr-501	355	28	scope	scope	NOUN
ftr-501	355	29	of	of	ADP
ftr-501	355	30	his	his	PRON
ftr-501	355	31	employment	employment	NOUN
ftr-501	355	32	)	)	PUNCT
ftr-501	355	33	at	at	ADP
ftr-501	355	34	the	the	DET
ftr-501	355	35	time	time	NOUN
ftr-501	355	36	the	the	DET
ftr-501	355	37	disclosure	disclosure	NOUN
ftr-501	355	38	is	be	AUX
ftr-501	355	39	made.-4	made.-4	PROPN
ftr-501	355	40	at	at	ADP
ftr-501	355	41	first	first	ADJ
ftr-501	355	42	glance	glance	NOUN
ftr-501	355	43	,	,	PUNCT
ftr-501	355	44	this	this	DET
ftr-501	355	45	element	element	NOUN
ftr-501	355	46	might	might	AUX
ftr-501	355	47	appear	appear	VERB
ftr-501	355	48	to	to	PART
ftr-501	355	49	be	be	AUX
ftr-501	355	50	a	a	DET
ftr-501	355	51	non	non	ADJ
ftr-501	355	52	-	-	NOUN
ftr-501	355	53	issue	issue	NOUN
ftr-501	355	54	,	,	PUNCT
ftr-501	355	55	since	since	SCONJ
ftr-501	355	56	a	a	DET
ftr-501	355	57	taxpayer	taxpayer	NOUN
ftr-501	355	58	failing	fail	VERB
ftr-501	355	59	to	to	PART
ftr-501	355	60	prove	prove	VERB
ftr-501	355	61	that	that	SCONJ
ftr-501	355	62	the	the	DET
ftr-501	355	63	person	person	NOUN
ftr-501	355	64	making	make	VERB
ftr-501	355	65	the	the	DET
ftr-501	355	66	disclosure	disclosure	NOUN
ftr-501	355	67	was	be	AUX
ftr-501	355	68	an	an	DET
ftr-501	355	69	officer	officer	NOUN
ftr-501	355	70	or	or	CCONJ
ftr-501	355	71	employee	employee	NOUN
ftr-501	355	72	of	of	ADP
ftr-501	355	73	the	the	DET
ftr-501	355	74	united	united	PROPN
ftr-501	355	75	states	states	PROPN
ftr-501	355	76	for	for	ADP
ftr-501	355	77	purposes	purpose	NOUN
ftr-501	355	78	of	of	ADP
ftr-501	355	79	section	section	NOUN
ftr-501	355	80	7431(a)(1	7431(a)(1	NOUN
ftr-501	355	81	)	)	PUNCT
ftr-501	355	82	would	would	AUX
ftr-501	355	83	simply	simply	ADV
ftr-501	355	84	proceed	proceed	VERB
ftr-501	355	85	under	under	ADP
ftr-501	355	86	section	section	NOUN
ftr-501	355	87	7431	7431	NUM
ftr-501	355	88	(	(	PUNCT
ftr-501	355	89	a)(2	a)(2	NOUN
ftr-501	355	90	)	)	PUNCT
ftr-501	355	91	,	,	PUNCT
ftr-501	355	92	which	which	PRON
ftr-501	355	93	authorizes	authorize	VERB
ftr-501	355	94	an	an	DET
ftr-501	355	95	identical	identical	ADJ
ftr-501	355	96	action	action	NOUN
ftr-501	355	97	for	for	ADP
ftr-501	355	98	damages	damage	NOUN
ftr-501	355	99	against	against	ADP
ftr-501	355	100	any	any	DET
ftr-501	355	101	person	person	NOUN
ftr-501	355	102	not	not	PART
ftr-501	355	103	an	an	DET
ftr-501	355	104	officer	officer	NOUN
ftr-501	355	105	or	or	CCONJ
ftr-501	355	106	employee	employee	NOUN
ftr-501	355	107	of	of	ADP
ftr-501	355	108	the	the	DET
ftr-501	355	109	united	united	PROPN
ftr-501	355	110	states	states	PROPN
ftr-501	355	111	.	.	PUNCT
ftr-501	355	112	"	"	PUNCT
ftr-501	356	1	this	this	PRON
ftr-501	356	2	could	could	AUX
ftr-501	356	3	,	,	PUNCT
ftr-501	356	4	however	however	ADV
ftr-501	356	5	,	,	PUNCT
ftr-501	356	6	be	be	AUX
ftr-501	356	7	a	a	DET
ftr-501	356	8	critical	critical	ADJ
ftr-501	356	9	issue	issue	NOUN
ftr-501	356	10	to	to	ADP
ftr-501	356	11	both	both	CCONJ
ftr-501	356	12	the	the	DET
ftr-501	356	13	taxpayer	taxpayer	NOUN
ftr-501	356	14	and	and	CCONJ
ftr-501	356	15	the	the	DET
ftr-501	356	16	government	government	NOUN
ftr-501	356	17	.	.	PUNCT
ftr-501	357	1	from	from	ADP
ftr-501	357	2	the	the	DET
ftr-501	357	3	government	government	NOUN
ftr-501	357	4	's	's	PART
ftr-501	357	5	perspective	perspective	NOUN
ftr-501	357	6	,	,	PUNCT
ftr-501	357	7	the	the	DET
ftr-501	357	8	materiality	materiality	NOUN
ftr-501	357	9	of	of	ADP
ftr-501	357	10	the	the	DET
ftr-501	357	11	issue	issue	NOUN
ftr-501	357	12	is	be	AUX
ftr-501	357	13	obvious	obvious	ADJ
ftr-501	357	14	:	:	PUNCT
ftr-501	357	15	if	if	SCONJ
ftr-501	357	16	the	the	DET
ftr-501	357	17	person	person	NOUN
ftr-501	357	18	making	make	VERB
ftr-501	357	19	the	the	DET
ftr-501	357	20	disclosure	disclosure	NOUN
ftr-501	357	21	was	be	AUX
ftr-501	357	22	not	not	PART
ftr-501	357	23	its	its	PRON
ftr-501	357	24	officer	officer	NOUN
ftr-501	357	25	or	or	CCONJ
ftr-501	357	26	employee	employee	NOUN
ftr-501	357	27	,	,	PUNCT
ftr-501	357	28	the	the	DET
ftr-501	357	29	government	government	NOUN
ftr-501	357	30	is	be	AUX
ftr-501	357	31	not	not	PART
ftr-501	357	32	liable	liable	ADJ
ftr-501	357	33	.	.	PUNCT
ftr-501	358	1	this	this	PRON
ftr-501	358	2	is	be	AUX
ftr-501	358	3	also	also	ADV
ftr-501	358	4	an	an	DET
ftr-501	358	5	important	important	ADJ
ftr-501	358	6	issue	issue	NOUN
ftr-501	358	7	from	from	ADP
ftr-501	358	8	the	the	DET
ftr-501	358	9	taxpayer	taxpayer	NOUN
ftr-501	358	10	's	's	PART
ftr-501	358	11	standpoint	standpoint	NOUN
ftr-501	358	12	,	,	PUNCT
ftr-501	358	13	since	since	SCONJ
ftr-501	358	14	the	the	DET
ftr-501	358	15	infinitely	infinitely	ADV
ftr-501	358	16	deep	deep	ADJ
ftr-501	358	17	pocket	pocket	NOUN
ftr-501	358	18	of	of	ADP
ftr-501	358	19	uncle	uncle	PROPN
ftr-501	358	20	sam	sam	PROPN
ftr-501	358	21	would	would	AUX
ftr-501	358	22	be	be	AUX
ftr-501	358	23	replaced	replace	VERB
ftr-501	358	24	by	by	ADP
ftr-501	358	25	the	the	DET
ftr-501	358	26	much	much	ADJ
ftr-501	358	27	shallower	shallower	NOUN
ftr-501	358	28	pocket	pocket	NOUN
ftr-501	358	29	of	of	ADP
ftr-501	358	30	the	the	DET
ftr-501	358	31	individual.56	individual.56	NOUN
ftr-501	358	32	53	53	NUM
ftr-501	358	33	.	.	PUNCT
ftr-501	359	1	the	the	DET
ftr-501	359	2	actions	action	NOUN
ftr-501	359	3	of	of	ADP
ftr-501	359	4	judges	judge	NOUN
ftr-501	359	5	,	,	PUNCT
ftr-501	359	6	as	as	SCONJ
ftr-501	359	7	government	government	NOUN
ftr-501	359	8	officers	officer	NOUN
ftr-501	359	9	or	or	CCONJ
ftr-501	359	10	employees	employee	NOUN
ftr-501	359	11	,	,	PUNCT
ftr-501	359	12	can	can	AUX
ftr-501	359	13	just	just	ADV
ftr-501	359	14	as	as	ADV
ftr-501	359	15	easily	easily	ADV
ftr-501	359	16	subject	subject	VERB
ftr-501	359	17	the	the	DET
ftr-501	359	18	government	government	NOUN
ftr-501	359	19	to	to	ADP
ftr-501	359	20	liability	liability	NOUN
ftr-501	359	21	under	under	ADP
ftr-501	359	22	§	§	PROPN
ftr-501	359	23	7431	7431	NUM
ftr-501	359	24	as	as	SCONJ
ftr-501	359	25	can	can	AUX
ftr-501	359	26	the	the	DET
ftr-501	359	27	actions	action	NOUN
ftr-501	359	28	of	of	ADP
ftr-501	359	29	internal	internal	ADJ
ftr-501	359	30	revenue	revenue	NOUN
ftr-501	359	31	service	service	NOUN
ftr-501	359	32	agents	agent	NOUN
ftr-501	359	33	.	.	PUNCT
ftr-501	360	1	a	a	DET
ftr-501	360	2	release	release	NOUN
ftr-501	360	3	of	of	ADP
ftr-501	360	4	return	return	NOUN
ftr-501	360	5	information	information	NOUN
ftr-501	360	6	in	in	ADP
ftr-501	360	7	a	a	DET
ftr-501	360	8	court	court	NOUN
ftr-501	360	9	opinion	opinion	NOUN
ftr-501	360	10	is	be	AUX
ftr-501	360	11	permitted	permit	VERB
ftr-501	360	12	under	under	ADP
ftr-501	360	13	§	§	PROPN
ftr-501	360	14	6103(h)(4	6103(h)(4	NOUN
ftr-501	360	15	)	)	PUNCT
ftr-501	360	16	,	,	PUNCT
ftr-501	360	17	which	which	PRON
ftr-501	360	18	authorizes	authorize	VERB
ftr-501	360	19	disclosure	disclosure	NOUN
ftr-501	360	20	"	"	PUNCT
ftr-501	360	21	in	in	ADP
ftr-501	360	22	a	a	DET
ftr-501	360	23	federal	federal	ADJ
ftr-501	360	24	or	or	CCONJ
ftr-501	360	25	state	state	NOUN
ftr-501	360	26	judicial	judicial	ADJ
ftr-501	360	27	or	or	CCONJ
ftr-501	360	28	administrative	administrative	ADJ
ftr-501	360	29	proceeding	proceeding	NOUN
ftr-501	360	30	pertaining	pertain	VERB
ftr-501	360	31	to	to	ADP
ftr-501	360	32	tax	tax	NOUN
ftr-501	360	33	administration	administration	NOUN
ftr-501	360	34	"	"	PUNCT
ftr-501	360	35	where	where	SCONJ
ftr-501	360	36	,	,	PUNCT
ftr-501	360	37	among	among	ADP
ftr-501	360	38	other	other	ADJ
ftr-501	360	39	limitations	limitation	NOUN
ftr-501	360	40	,	,	PUNCT
ftr-501	360	41	the	the	DET
ftr-501	360	42	taxpayer	taxpayer	NOUN
ftr-501	360	43	is	be	AUX
ftr-501	360	44	a	a	DET
ftr-501	360	45	party	party	NOUN
ftr-501	360	46	.	.	PUNCT
ftr-501	361	1	if	if	SCONJ
ftr-501	361	2	a	a	DET
ftr-501	361	3	judge	judge	NOUN
ftr-501	361	4	were	be	AUX
ftr-501	361	5	to	to	PART
ftr-501	361	6	release	release	VERB
ftr-501	361	7	such	such	ADJ
ftr-501	361	8	information	information	NOUN
ftr-501	361	9	under	under	ADP
ftr-501	361	10	other	other	ADJ
ftr-501	361	11	circumstances	circumstance	NOUN
ftr-501	361	12	,	,	PUNCT
ftr-501	361	13	however	however	ADV
ftr-501	361	14	,	,	PUNCT
ftr-501	361	15	such	such	ADJ
ftr-501	361	16	as	as	ADP
ftr-501	361	17	in	in	ADP
ftr-501	361	18	an	an	DET
ftr-501	361	19	extrajudicial	extrajudicial	ADJ
ftr-501	361	20	setting	setting	NOUN
ftr-501	361	21	or	or	CCONJ
ftr-501	361	22	in	in	ADP
ftr-501	361	23	another	another	DET
ftr-501	361	24	action	action	NOUN
ftr-501	361	25	to	to	PART
ftr-501	361	26	which	which	PRON
ftr-501	361	27	the	the	DET
ftr-501	361	28	taxpayer	taxpayer	NOUN
ftr-501	361	29	was	be	AUX
ftr-501	361	30	not	not	PART
ftr-501	361	31	a	a	DET
ftr-501	361	32	party	party	NOUN
ftr-501	361	33	,	,	PUNCT
ftr-501	361	34	he	he	PRON
ftr-501	361	35	would	would	AUX
ftr-501	361	36	subject	subject	VERB
ftr-501	361	37	the	the	DET
ftr-501	361	38	government	government	NOUN
ftr-501	361	39	to	to	ADP
ftr-501	361	40	liability	liability	NOUN
ftr-501	361	41	under	under	ADP
ftr-501	361	42	§	§	PROPN
ftr-501	361	43	7431	7431	NUM
ftr-501	361	44	.	.	PUNCT
ftr-501	362	1	54	54	NUM
ftr-501	362	2	.	.	PUNCT
ftr-501	363	1	the	the	DET
ftr-501	363	2	specific	specific	ADJ
ftr-501	363	3	provision	provision	NOUN
ftr-501	363	4	,	,	PUNCT
ftr-501	363	5	contained	contain	VERB
ftr-501	363	6	in	in	ADP
ftr-501	363	7	the	the	DET
ftr-501	363	8	flush	flush	ADJ
ftr-501	363	9	language	language	NOUN
ftr-501	363	10	of	of	ADP
ftr-501	363	11	§	§	PROPN
ftr-501	363	12	6103(a	6103(a	NUM
ftr-501	363	13	)	)	PUNCT
ftr-501	363	14	,	,	PUNCT
ftr-501	363	15	is	be	AUX
ftr-501	363	16	somewhat	somewhat	ADV
ftr-501	363	17	muddled	muddled	ADJ
ftr-501	363	18	:	:	PUNCT
ftr-501	363	19	"	"	PUNCT
ftr-501	363	20	[	[	X
ftr-501	363	21	n]o	n]o	NOUN
ftr-501	363	22	officer	officer	NOUN
ftr-501	363	23	or	or	CCONJ
ftr-501	363	24	employee	employee	NOUN
ftr-501	363	25	of	of	ADP
ftr-501	363	26	the	the	DET
ftr-501	363	27	united	united	PROPN
ftr-501	363	28	states	states	PROPN
ftr-501	363	29	...	...	PUNCT
ftr-501	363	30	shall	shall	AUX
ftr-501	363	31	disclose	disclose	VERB
ftr-501	363	32	any	any	DET
ftr-501	363	33	return	return	NOUN
ftr-501	363	34	or	or	CCONJ
ftr-501	363	35	return	return	VERB
ftr-501	363	36	information	information	NOUN
ftr-501	363	37	obtained	obtain	VERB
ftr-501	363	38	by	by	ADP
ftr-501	363	39	him	he	PRON
ftr-501	363	40	in	in	ADP
ftr-501	363	41	any	any	DET
ftr-501	363	42	manner	manner	NOUN
ftr-501	363	43	in	in	ADP
ftr-501	363	44	connection	connection	NOUN
ftr-501	363	45	with	with	ADP
ftr-501	363	46	his	his	PRON
ftr-501	363	47	service	service	NOUN
ftr-501	363	48	as	as	ADP
ftr-501	363	49	such	such	DET
ftr-501	363	50	an	an	DET
ftr-501	363	51	officer	officer	NOUN
ftr-501	363	52	or	or	CCONJ
ftr-501	363	53	any	any	DET
ftr-501	363	54	employee	employee	NOUN
ftr-501	363	55	or	or	CCONJ
ftr-501	363	56	otherwise	otherwise	ADV
ftr-501	363	57	or	or	CCONJ
ftr-501	363	58	under	under	ADP
ftr-501	363	59	the	the	DET
ftr-501	363	60	provisions	provision	NOUN
ftr-501	363	61	of	of	ADP
ftr-501	363	62	this	this	DET
ftr-501	363	63	section	section	NOUN
ftr-501	363	64	.	.	PUNCT
ftr-501	363	65	"	"	PUNCT
ftr-501	364	1	it	it	PRON
ftr-501	364	2	is	be	AUX
ftr-501	364	3	not	not	PART
ftr-501	364	4	clear	clear	ADJ
ftr-501	364	5	whether	whether	SCONJ
ftr-501	364	6	the	the	DET
ftr-501	364	7	phrases	phrase	NOUN
ftr-501	364	8	"	"	PUNCT
ftr-501	364	9	in	in	ADP
ftr-501	364	10	any	any	DET
ftr-501	364	11	manner	manner	NOUN
ftr-501	364	12	"	"	PUNCT
ftr-501	364	13	and	and	CCONJ
ftr-501	364	14	"	"	PUNCT
ftr-501	364	15	in	in	ADP
ftr-501	364	16	connection	connection	NOUN
ftr-501	364	17	with	with	ADP
ftr-501	364	18	his	his	PRON
ftr-501	364	19	service	service	NOUN
ftr-501	364	20	"	"	PUNCT
ftr-501	364	21	modify	modify	VERB
ftr-501	364	22	"	"	PUNCT
ftr-501	364	23	disclose	disclose	VERB
ftr-501	364	24	"	"	PUNCT
ftr-501	364	25	or	or	CCONJ
ftr-501	364	26	"	"	PUNCT
ftr-501	364	27	obtained	obtain	VERB
ftr-501	364	28	.	.	PUNCT
ftr-501	364	29	"	"	PUNCT
ftr-501	365	1	when	when	SCONJ
ftr-501	365	2	read	read	VERB
ftr-501	365	3	together	together	ADV
ftr-501	365	4	with	with	ADP
ftr-501	365	5	the	the	DET
ftr-501	365	6	phrase	phrase	NOUN
ftr-501	365	7	"	"	PUNCT
ftr-501	365	8	or	or	CCONJ
ftr-501	365	9	under	under	ADP
ftr-501	365	10	the	the	DET
ftr-501	365	11	provisions	provision	NOUN
ftr-501	365	12	of	of	ADP
ftr-501	365	13	this	this	DET
ftr-501	365	14	section	section	NOUN
ftr-501	365	15	,	,	PUNCT
ftr-501	365	16	"	"	PUNCT
ftr-501	365	17	the	the	DET
ftr-501	365	18	most	most	ADV
ftr-501	365	19	logical	logical	ADJ
ftr-501	365	20	interpretation	interpretation	NOUN
ftr-501	365	21	is	be	AUX
ftr-501	365	22	that	that	SCONJ
ftr-501	365	23	they	they	PRON
ftr-501	365	24	modify	modify	VERB
ftr-501	365	25	"	"	PUNCT
ftr-501	365	26	obtained	obtain	VERB
ftr-501	365	27	,	,	PUNCT
ftr-501	365	28	"	"	PUNCT
ftr-501	365	29	so	so	SCONJ
ftr-501	365	30	that	that	SCONJ
ftr-501	365	31	the	the	DET
ftr-501	365	32	subsection	subsection	NOUN
ftr-501	365	33	prohibits	prohibit	VERB
ftr-501	365	34	any	any	DET
ftr-501	365	35	disclosure	disclosure	NOUN
ftr-501	365	36	of	of	ADP
ftr-501	365	37	information	information	NOUN
ftr-501	365	38	(	(	PUNCT
ftr-501	365	39	regardless	regardless	ADV
ftr-501	365	40	of	of	ADP
ftr-501	365	41	whether	whether	SCONJ
ftr-501	365	42	the	the	DET
ftr-501	365	43	disclosure	disclosure	NOUN
ftr-501	365	44	is	be	AUX
ftr-501	365	45	related	relate	VERB
ftr-501	365	46	to	to	ADP
ftr-501	365	47	the	the	DET
ftr-501	365	48	employment	employment	NOUN
ftr-501	365	49	)	)	PUNCT
ftr-501	365	50	,	,	PUNCT
ftr-501	365	51	whether	whether	SCONJ
ftr-501	365	52	that	that	DET
ftr-501	365	53	information	information	NOUN
ftr-501	365	54	was	be	AUX
ftr-501	365	55	obtained	obtain	VERB
ftr-501	365	56	in	in	ADP
ftr-501	365	57	connection	connection	NOUN
ftr-501	365	58	with	with	ADP
ftr-501	365	59	his	his	PRON
ftr-501	365	60	service	service	NOUN
ftr-501	365	61	,	,	PUNCT
ftr-501	365	62	or	or	CCONJ
ftr-501	365	63	obtained	obtain	VERB
ftr-501	365	64	under	under	ADP
ftr-501	365	65	the	the	DET
ftr-501	365	66	provisions	provision	NOUN
ftr-501	365	67	of	of	ADP
ftr-501	365	68	§	§	PROPN
ftr-501	365	69	6103	6103	NUM
ftr-501	365	70	,	,	PUNCT
ftr-501	365	71	or	or	CCONJ
ftr-501	365	72	otherwise	otherwise	ADV
ftr-501	365	73	obtained	obtain	VERB
ftr-501	365	74	.	.	PUNCT
ftr-501	366	1	this	this	DET
ftr-501	366	2	question	question	NOUN
ftr-501	366	3	is	be	AUX
ftr-501	366	4	rendered	render	VERB
ftr-501	366	5	moot	moot	ADJ
ftr-501	366	6	,	,	PUNCT
ftr-501	366	7	however	however	ADV
ftr-501	366	8	,	,	PUNCT
ftr-501	366	9	by	by	ADP
ftr-501	366	10	the	the	DET
ftr-501	366	11	phrase	phrase	NOUN
ftr-501	366	12	"	"	PUNCT
ftr-501	366	13	or	or	CCONJ
ftr-501	366	14	otherwise	otherwise	ADV
ftr-501	366	15	.	.	PUNCT
ftr-501	366	16	"	"	PUNCT
ftr-501	367	1	even	even	ADV
ftr-501	367	2	if	if	SCONJ
ftr-501	367	3	"	"	PUNCT
ftr-501	367	4	in	in	ADP
ftr-501	367	5	any	any	DET
ftr-501	367	6	manner	manner	NOUN
ftr-501	367	7	in	in	ADP
ftr-501	367	8	connection	connection	NOUN
ftr-501	367	9	with	with	ADP
ftr-501	367	10	his	his	PRON
ftr-501	367	11	service	service	NOUN
ftr-501	367	12	"	"	PUNCT
ftr-501	367	13	modifies	modify	VERB
ftr-501	367	14	"	"	PUNCT
ftr-501	367	15	disclose	disclose	VERB
ftr-501	367	16	,	,	PUNCT
ftr-501	367	17	"	"	PUNCT
ftr-501	367	18	the	the	DET
ftr-501	367	19	immediately	immediately	ADV
ftr-501	367	20	following	follow	VERB
ftr-501	367	21	phrase	phrase	NOUN
ftr-501	367	22	"	"	PUNCT
ftr-501	367	23	or	or	CCONJ
ftr-501	367	24	otherwise	otherwise	ADV
ftr-501	367	25	"	"	PUNCT
ftr-501	367	26	would	would	AUX
ftr-501	367	27	extend	extend	VERB
ftr-501	367	28	the	the	DET
ftr-501	367	29	prohibition	prohibition	NOUN
ftr-501	367	30	to	to	ADP
ftr-501	367	31	all	all	DET
ftr-501	367	32	other	other	ADJ
ftr-501	367	33	disclosures	disclosure	NOUN
ftr-501	367	34	.	.	PUNCT
ftr-501	368	1	55	55	NUM
ftr-501	368	2	.	.	PUNCT
ftr-501	369	1	such	such	DET
ftr-501	369	2	a	a	DET
ftr-501	369	3	situation	situation	NOUN
ftr-501	369	4	would	would	AUX
ftr-501	369	5	arise	arise	VERB
ftr-501	369	6	,	,	PUNCT
ftr-501	369	7	for	for	ADP
ftr-501	369	8	example	example	NOUN
ftr-501	369	9	,	,	PUNCT
ftr-501	369	10	where	where	SCONJ
ftr-501	369	11	an	an	DET
ftr-501	369	12	unauthorized	unauthorized	ADJ
ftr-501	369	13	disclosure	disclosure	NOUN
ftr-501	369	14	of	of	ADP
ftr-501	369	15	return	return	NOUN
ftr-501	369	16	information	information	NOUN
ftr-501	369	17	is	be	AUX
ftr-501	369	18	made	make	VERB
ftr-501	369	19	by	by	ADP
ftr-501	369	20	a	a	DET
ftr-501	369	21	state	state	NOUN
ftr-501	369	22	tax	tax	NOUN
ftr-501	369	23	official	official	NOUN
ftr-501	369	24	who	who	PRON
ftr-501	369	25	was	be	AUX
ftr-501	369	26	provided	provide	VERB
ftr-501	369	27	with	with	ADP
ftr-501	369	28	return	return	NOUN
ftr-501	369	29	information	information	NOUN
ftr-501	369	30	by	by	ADP
ftr-501	369	31	the	the	DET
ftr-501	369	32	service	service	NOUN
ftr-501	369	33	under	under	ADP
ftr-501	369	34	the	the	DET
ftr-501	369	35	provisions	provision	NOUN
ftr-501	369	36	of	of	ADP
ftr-501	369	37	§	§	PROPN
ftr-501	369	38	6103(d	6103(d	NOUN
ftr-501	369	39	)	)	PUNCT
ftr-501	369	40	.	.	PUNCT
ftr-501	370	1	56	56	NUM
ftr-501	370	2	.	.	PUNCT
ftr-501	371	1	a	a	DET
ftr-501	371	2	summary	summary	NOUN
ftr-501	371	3	judgment	judgment	NOUN
ftr-501	371	4	ruling	ruling	NOUN
ftr-501	371	5	dismissing	dismiss	VERB
ftr-501	371	6	the	the	DET
ftr-501	371	7	government	government	NOUN
ftr-501	371	8	might	might	AUX
ftr-501	371	9	also	also	ADV
ftr-501	371	10	complicate	complicate	VERB
ftr-501	371	11	the	the	DET
ftr-501	371	12	taxpayer	taxpayer	NOUN
ftr-501	371	13	's	's	PART
ftr-501	371	14	pre	pre	ADJ
ftr-501	371	15	-	-	ADJ
ftr-501	371	16	trial	trial	ADJ
ftr-501	371	17	discovery	discovery	NOUN
ftr-501	371	18	,	,	PUNCT
ftr-501	371	19	since	since	SCONJ
ftr-501	371	20	the	the	DET
ftr-501	371	21	extensive	extensive	ADJ
ftr-501	371	22	discovery	discovery	NOUN
ftr-501	371	23	powers	power	NOUN
ftr-501	371	24	over	over	ADP
ftr-501	371	25	parties	party	NOUN
ftr-501	371	26	to	to	ADP
ftr-501	371	27	the	the	DET
ftr-501	371	28	litigation	litigation	NOUN
ftr-501	371	29	would	would	AUX
ftr-501	371	30	no	no	ADV
ftr-501	371	31	longer	long	ADV
ftr-501	371	32	apply	apply	VERB
ftr-501	371	33	to	to	ADP
ftr-501	371	34	the	the	DET
ftr-501	371	35	government	government	NOUN
ftr-501	371	36	,	,	PUNCT
ftr-501	371	37	the	the	DET
ftr-501	371	38	source	source	NOUN
ftr-501	371	39	of	of	ADP
ftr-501	371	40	much	much	ADJ
ftr-501	371	41	of	of	ADP
ftr-501	371	42	the	the	DET
ftr-501	371	43	relevant	relevant	ADJ
ftr-501	371	44	information	information	NOUN
ftr-501	371	45	.	.	PUNCT
ftr-501	372	1	[	[	X
ftr-501	372	2	vol	vol	NOUN
ftr-501	372	3	1:10	1:10	NUM
ftr-501	372	4	irc	irc	PROPN
ftr-501	372	5	§	§	PROPN
ftr-501	372	6	§	§	PROPN
ftr-501	372	7	7431	7431	NUM
ftr-501	372	8	and	and	CCONJ
ftr-501	372	9	7433	7433	NUM
ftr-501	372	10	5	5	NUM
ftr-501	372	11	.	.	PUNCT
ftr-501	373	1	the	the	DET
ftr-501	373	2	person	person	NOUN
ftr-501	373	3	making	make	VERB
ftr-501	373	4	the	the	DET
ftr-501	373	5	disclosure	disclosure	NOUN
ftr-501	373	6	must	must	AUX
ftr-501	373	7	have	have	AUX
ftr-501	373	8	acted	act	VERB
ftr-501	373	9	"	"	PUNCT
ftr-501	373	10	knowingly	knowingly	ADV
ftr-501	373	11	or	or	CCONJ
ftr-501	373	12	by	by	ADP
ftr-501	373	13	reason	reason	NOUN
ftr-501	373	14	of	of	ADP
ftr-501	373	15	negligence	negligence	NOUN
ftr-501	373	16	.	.	PUNCT
ftr-501	374	1	"	"	PUNCT
ftr-501	374	2	-section	-section	NOUN
ftr-501	374	3	7431	7431	NUM
ftr-501	374	4	provides	provide	VERB
ftr-501	374	5	for	for	ADP
ftr-501	374	6	liability	liability	NOUN
ftr-501	374	7	where	where	SCONJ
ftr-501	374	8	"	"	PUNCT
ftr-501	374	9	any	any	DET
ftr-501	374	10	officer	officer	NOUN
ftr-501	374	11	or	or	CCONJ
ftr-501	374	12	employee	employee	NOUN
ftr-501	374	13	of	of	ADP
ftr-501	374	14	the	the	DET
ftr-501	374	15	united	united	PROPN
ftr-501	374	16	states	states	PROPN
ftr-501	374	17	knowingly	knowingly	ADV
ftr-501	374	18	,	,	PUNCT
ftr-501	374	19	or	or	CCONJ
ftr-501	374	20	by	by	ADP
ftr-501	374	21	reason	reason	NOUN
ftr-501	374	22	of	of	ADP
ftr-501	374	23	negligence	negligence	NOUN
ftr-501	374	24	,	,	PUNCT
ftr-501	374	25	discloses	disclose	VERB
ftr-501	374	26	any	any	DET
ftr-501	374	27	return	return	NOUN
ftr-501	374	28	or	or	CCONJ
ftr-501	374	29	return	return	VERB
ftr-501	374	30	information	information	NOUN
ftr-501	374	31	.	.	PUNCT
ftr-501	375	1	"	"	PUNCT
ftr-501	375	2	'	'	PUNCT
ftr-501	375	3	this	this	DET
ftr-501	375	4	language	language	NOUN
ftr-501	375	5	goes	go	VERB
ftr-501	375	6	far	far	ADV
ftr-501	375	7	beyond	beyond	ADP
ftr-501	375	8	establishing	establish	VERB
ftr-501	375	9	the	the	DET
ftr-501	375	10	standard	standard	NOUN
ftr-501	375	11	by	by	ADP
ftr-501	375	12	which	which	PRON
ftr-501	375	13	liability	liability	NOUN
ftr-501	375	14	is	be	AUX
ftr-501	375	15	to	to	PART
ftr-501	375	16	be	be	AUX
ftr-501	375	17	determined	determine	VERB
ftr-501	375	18	.	.	PUNCT
ftr-501	376	1	it	it	PRON
ftr-501	376	2	also	also	ADV
ftr-501	376	3	sharply	sharply	ADV
ftr-501	376	4	limits	limit	VERB
ftr-501	376	5	the	the	DET
ftr-501	376	6	government	government	NOUN
ftr-501	376	7	's	's	PART
ftr-501	376	8	potential	potential	ADJ
ftr-501	376	9	liability	liability	NOUN
ftr-501	376	10	by	by	ADP
ftr-501	376	11	restricting	restrict	VERB
ftr-501	376	12	the	the	DET
ftr-501	376	13	cause	cause	NOUN
ftr-501	376	14	of	of	ADP
ftr-501	376	15	action	action	NOUN
ftr-501	376	16	to	to	ADP
ftr-501	376	17	claims	claim	NOUN
ftr-501	376	18	based	base	VERB
ftr-501	376	19	on	on	ADP
ftr-501	376	20	the	the	DET
ftr-501	376	21	intent	intent	NOUN
ftr-501	376	22	or	or	CCONJ
ftr-501	376	23	negligence	negligence	NOUN
ftr-501	376	24	of	of	ADP
ftr-501	376	25	only	only	ADV
ftr-501	376	26	the	the	DET
ftr-501	376	27	specific	specific	ADJ
ftr-501	376	28	person	person	NOUN
ftr-501	376	29	making	make	VERB
ftr-501	376	30	the	the	DET
ftr-501	376	31	disclosure	disclosure	NOUN
ftr-501	376	32	.	.	PUNCT
ftr-501	377	1	neither	neither	CCONJ
ftr-501	377	2	the	the	DET
ftr-501	377	3	legislative	legislative	ADJ
ftr-501	377	4	history	history	NOUN
ftr-501	377	5	nor	nor	CCONJ
ftr-501	377	6	the	the	DET
ftr-501	377	7	reported	report	VERB
ftr-501	377	8	cases	case	NOUN
ftr-501	377	9	directly	directly	ADV
ftr-501	377	10	address	address	VERB
ftr-501	377	11	this	this	DET
ftr-501	377	12	issue	issue	NOUN
ftr-501	377	13	.	.	PUNCT
ftr-501	378	1	it	it	PRON
ftr-501	378	2	is	be	AUX
ftr-501	378	3	clear	clear	ADJ
ftr-501	378	4	from	from	ADP
ftr-501	378	5	the	the	DET
ftr-501	378	6	reported	report	VERB
ftr-501	378	7	opinions	opinion	NOUN
ftr-501	378	8	,	,	PUNCT
ftr-501	378	9	however	however	ADV
ftr-501	378	10	,	,	PUNCT
ftr-501	378	11	that	that	SCONJ
ftr-501	378	12	this	this	DET
ftr-501	378	13	interpretation	interpretation	NOUN
ftr-501	378	14	of	of	ADP
ftr-501	378	15	the	the	DET
ftr-501	378	16	statute	statute	NOUN
ftr-501	378	17	is	be	AUX
ftr-501	378	18	the	the	DET
ftr-501	378	19	accepted	accept	VERB
ftr-501	378	20	standard	standard	NOUN
ftr-501	378	21	.	.	PUNCT
ftr-501	379	1	"8	"8	NOUN
ftr-501	379	2	for	for	ADP
ftr-501	379	3	example	example	NOUN
ftr-501	379	4	,	,	PUNCT
ftr-501	379	5	in	in	ADP
ftr-501	379	6	flippo	flippo	PROPN
ftr-501	379	7	v.	v.	ADP
ftr-501	379	8	united	united	PROPN
ftr-501	379	9	states	states	PROPN
ftr-501	379	10	,	,	PUNCT
ftr-501	379	11	"	"	PUNCT
ftr-501	379	12	9	9	NUM
ftr-501	379	13	a	a	DET
ftr-501	379	14	mistake	mistake	NOUN
ftr-501	379	15	or	or	CCONJ
ftr-501	379	16	delay	delay	NOUN
ftr-501	379	17	by	by	ADP
ftr-501	379	18	the	the	DET
ftr-501	379	19	internal	internal	ADJ
ftr-501	379	20	revenue	revenue	NOUN
ftr-501	379	21	service	service	NOUN
ftr-501	379	22	in	in	ADP
ftr-501	379	23	updating	update	VERB
ftr-501	379	24	its	its	PRON
ftr-501	379	25	files	file	NOUN
ftr-501	379	26	led	lead	VERB
ftr-501	379	27	an	an	DET
ftr-501	379	28	agent	agent	NOUN
ftr-501	379	29	to	to	PART
ftr-501	379	30	issue	issue	VERB
ftr-501	379	31	a	a	DET
ftr-501	379	32	notice	notice	NOUN
ftr-501	379	33	of	of	ADP
ftr-501	379	34	lien	lien	NOUN
ftr-501	379	35	based	base	VERB
ftr-501	379	36	on	on	ADP
ftr-501	379	37	old	old	ADJ
ftr-501	379	38	information	information	NOUN
ftr-501	379	39	that	that	PRON
ftr-501	379	40	erroneously	erroneously	ADV
ftr-501	379	41	indicated	indicate	VERB
ftr-501	379	42	that	that	SCONJ
ftr-501	379	43	the	the	DET
ftr-501	379	44	plaintiff	plaintiff	NOUN
ftr-501	379	45	had	have	AUX
ftr-501	379	46	not	not	PART
ftr-501	379	47	paid	pay	VERB
ftr-501	379	48	a	a	DET
ftr-501	379	49	deficiency	deficiency	NOUN
ftr-501	379	50	assessed	assess	VERB
ftr-501	379	51	against	against	ADP
ftr-501	379	52	him	he	PRON
ftr-501	379	53	.	.	PUNCT
ftr-501	380	1	in	in	ADP
ftr-501	380	2	ruling	rule	VERB
ftr-501	380	3	that	that	SCONJ
ftr-501	380	4	there	there	PRON
ftr-501	380	5	was	be	VERB
ftr-501	380	6	no	no	DET
ftr-501	380	7	showing	showing	NOUN
ftr-501	380	8	of	of	ADP
ftr-501	380	9	negligence	negligence	NOUN
ftr-501	380	10	or	or	CCONJ
ftr-501	380	11	intentional	intentional	ADJ
ftr-501	380	12	misdeeds	misdeed	NOUN
ftr-501	380	13	,	,	PUNCT
ftr-501	380	14	the	the	DET
ftr-501	380	15	court	court	NOUN
ftr-501	380	16	discussed	discuss	VERB
ftr-501	380	17	only	only	ADV
ftr-501	380	18	the	the	DET
ftr-501	380	19	actions	action	NOUN
ftr-501	380	20	of	of	ADP
ftr-501	380	21	the	the	DET
ftr-501	380	22	agent	agent	NOUN
ftr-501	380	23	making	make	VERB
ftr-501	380	24	the	the	DET
ftr-501	380	25	disclosures	disclosure	NOUN
ftr-501	380	26	and	and	CCONJ
ftr-501	380	27	not	not	PART
ftr-501	380	28	those	those	PRON
ftr-501	380	29	of	of	ADP
ftr-501	380	30	the	the	DET
ftr-501	380	31	employees	employee	NOUN
ftr-501	380	32	who	who	PRON
ftr-501	380	33	failed	fail	VERB
ftr-501	380	34	to	to	PART
ftr-501	380	35	timely	timely	ADV
ftr-501	380	36	update	update	VERB
ftr-501	380	37	the	the	DET
ftr-501	380	38	files	file	NOUN
ftr-501	380	39	or	or	CCONJ
ftr-501	380	40	,	,	PUNCT
ftr-501	380	41	at	at	ADP
ftr-501	380	42	a	a	DET
ftr-501	380	43	higher	high	ADJ
ftr-501	380	44	level	level	NOUN
ftr-501	380	45	,	,	PUNCT
ftr-501	380	46	to	to	PART
ftr-501	380	47	institute	institute	VERB
ftr-501	380	48	the	the	DET
ftr-501	380	49	proper	proper	ADJ
ftr-501	380	50	procedures	procedure	NOUN
ftr-501	380	51	to	to	PART
ftr-501	380	52	ensure	ensure	VERB
ftr-501	380	53	timely	timely	ADJ
ftr-501	380	54	updating	updating	NOUN
ftr-501	380	55	.	.	PUNCT
ftr-501	381	1	the	the	DET
ftr-501	381	2	"	"	PUNCT
ftr-501	381	3	knowingly	knowingly	ADV
ftr-501	381	4	or	or	CCONJ
ftr-501	381	5	by	by	ADP
ftr-501	381	6	reason	reason	NOUN
ftr-501	381	7	of	of	ADP
ftr-501	381	8	negligence	negligence	NOUN
ftr-501	381	9	"	"	PUNCT
ftr-501	381	10	language	language	NOUN
ftr-501	381	11	is	be	AUX
ftr-501	381	12	a	a	DET
ftr-501	381	13	hold	hold	VERB
ftr-501	381	14	-	-	PUNCT
ftr-501	381	15	over	over	NOUN
ftr-501	381	16	from	from	ADP
ftr-501	381	17	section	section	NOUN
ftr-501	381	18	7217	7217	NUM
ftr-501	381	19	,	,	PUNCT
ftr-501	381	20	the	the	DET
ftr-501	381	21	predecessor	predecessor	NOUN
ftr-501	381	22	to	to	ADP
ftr-501	381	23	section	section	NOUN
ftr-501	381	24	7431	7431	NUM
ftr-501	381	25	,	,	PUNCT
ftr-501	381	26	under	under	ADP
ftr-501	381	27	which	which	PRON
ftr-501	381	28	only	only	ADV
ftr-501	381	29	the	the	DET
ftr-501	381	30	individual	individual	ADJ
ftr-501	381	31	officer	officer	NOUN
ftr-501	381	32	or	or	CCONJ
ftr-501	381	33	employee	employee	NOUN
ftr-501	381	34	making	make	VERB
ftr-501	381	35	the	the	DET
ftr-501	381	36	disclosure	disclosure	NOUN
ftr-501	381	37	was	be	AUX
ftr-501	381	38	potentially	potentially	ADV
ftr-501	381	39	liable	liable	ADJ
ftr-501	381	40	for	for	ADP
ftr-501	381	41	damages	damage	NOUN
ftr-501	381	42	.	.	PUNCT
ftr-501	382	1	in	in	ADP
ftr-501	382	2	the	the	DET
ftr-501	382	3	context	context	NOUN
ftr-501	382	4	of	of	ADP
ftr-501	382	5	that	that	DET
ftr-501	382	6	prior	prior	ADJ
ftr-501	382	7	statutory	statutory	ADJ
ftr-501	382	8	scheme	scheme	NOUN
ftr-501	382	9	,	,	PUNCT
ftr-501	382	10	the	the	DET
ftr-501	382	11	limitation	limitation	NOUN
ftr-501	382	12	makes	make	VERB
ftr-501	382	13	sense	sense	NOUN
ftr-501	382	14	:	:	PUNCT
ftr-501	382	15	absent	absent	VERB
ftr-501	382	16	some	some	DET
ftr-501	382	17	sort	sort	NOUN
ftr-501	382	18	of	of	ADP
ftr-501	382	19	vicarious	vicarious	ADJ
ftr-501	382	20	liability	liability	NOUN
ftr-501	382	21	not	not	PART
ftr-501	382	22	relevant	relevant	ADJ
ftr-501	382	23	here	here	ADV
ftr-501	382	24	,	,	PUNCT
ftr-501	382	25	an	an	DET
ftr-501	382	26	individual	individual	NOUN
ftr-501	382	27	can	can	AUX
ftr-501	382	28	not	not	PART
ftr-501	382	29	be	be	AUX
ftr-501	382	30	held	hold	VERB
ftr-501	382	31	liable	liable	ADJ
ftr-501	382	32	for	for	ADP
ftr-501	382	33	someone	someone	PRON
ftr-501	382	34	else	else	ADV
ftr-501	382	35	's	's	PART
ftr-501	382	36	intentional	intentional	ADJ
ftr-501	382	37	or	or	CCONJ
ftr-501	382	38	negligent	negligent	ADJ
ftr-501	382	39	wrongdoing	wrongdoing	NOUN
ftr-501	382	40	.	.	PUNCT
ftr-501	383	1	this	this	DET
ftr-501	383	2	limitation	limitation	NOUN
ftr-501	383	3	is	be	AUX
ftr-501	383	4	,	,	PUNCT
ftr-501	383	5	however	however	ADV
ftr-501	383	6	,	,	PUNCT
ftr-501	383	7	neither	neither	CCONJ
ftr-501	383	8	necessary	necessary	ADJ
ftr-501	383	9	to	to	ADP
ftr-501	383	10	the	the	DET
ftr-501	383	11	current	current	ADJ
ftr-501	383	12	statutory	statutory	ADJ
ftr-501	383	13	approach	approach	NOUN
ftr-501	383	14	nor	nor	CCONJ
ftr-501	383	15	conducive	conducive	ADJ
ftr-501	383	16	to	to	ADP
ftr-501	383	17	achieving	achieve	VERB
ftr-501	383	18	the	the	DET
ftr-501	383	19	congressional	congressional	ADJ
ftr-501	383	20	purposes	purpose	NOUN
ftr-501	383	21	.	.	PUNCT
ftr-501	384	1	as	as	SCONJ
ftr-501	384	2	discussed	discuss	VERB
ftr-501	384	3	above	above	ADV
ftr-501	384	4	,	,	PUNCT
ftr-501	384	5	the	the	DET
ftr-501	384	6	congressional	congressional	ADJ
ftr-501	384	7	purposes	purpose	NOUN
ftr-501	384	8	underlying	underlying	ADJ
ftr-501	384	9	sections	section	NOUN
ftr-501	384	10	6103	6103	NUM
ftr-501	384	11	and	and	CCONJ
ftr-501	384	12	7431	7431	NUM
ftr-501	384	13	were	be	AUX
ftr-501	384	14	to	to	PART
ftr-501	384	15	prevent	prevent	VERB
ftr-501	384	16	the	the	DET
ftr-501	384	17	intentional	intentional	ADJ
ftr-501	384	18	,	,	PUNCT
ftr-501	384	19	policy	policy	NOUN
ftr-501	384	20	-	-	PUNCT
ftr-501	384	21	based	base	VERB
ftr-501	384	22	disclosure	disclosure	NOUN
ftr-501	384	23	of	of	ADP
ftr-501	384	24	return	return	NOUN
ftr-501	384	25	information	information	NOUN
ftr-501	384	26	for	for	ADP
ftr-501	384	27	reasons	reason	NOUN
ftr-501	384	28	other	other	ADJ
ftr-501	384	29	than	than	ADP
ftr-501	384	30	tax	tax	NOUN
ftr-501	384	31	administration	administration	NOUN
ftr-501	384	32	and	and	CCONJ
ftr-501	384	33	to	to	PART
ftr-501	384	34	prevent	prevent	VERB
ftr-501	384	35	the	the	DET
ftr-501	384	36	violation	violation	NOUN
ftr-501	384	37	of	of	ADP
ftr-501	384	38	citizens	citizen	NOUN
ftr-501	384	39	'	'	PART
ftr-501	384	40	right	right	NOUN
ftr-501	384	41	to	to	ADP
ftr-501	384	42	privacy	privacy	NOUN
ftr-501	384	43	by	by	ADP
ftr-501	384	44	the	the	DET
ftr-501	384	45	intentional	intentional	ADJ
ftr-501	384	46	or	or	CCONJ
ftr-501	384	47	negligent	negligent	ADJ
ftr-501	384	48	disclosure	disclosure	NOUN
ftr-501	384	49	of	of	ADP
ftr-501	384	50	return	return	NOUN
ftr-501	384	51	information	information	NOUN
ftr-501	384	52	.	.	PUNCT
ftr-501	385	1	if	if	SCONJ
ftr-501	385	2	the	the	DET
ftr-501	385	3	government	government	NOUN
ftr-501	385	4	is	be	AUX
ftr-501	385	5	not	not	PART
ftr-501	385	6	liable	liable	ADJ
ftr-501	385	7	for	for	ADP
ftr-501	385	8	the	the	DET
ftr-501	385	9	negligent	negligent	ADJ
ftr-501	385	10	or	or	CCONJ
ftr-501	385	11	intentional	intentional	ADJ
ftr-501	385	12	actions	action	NOUN
ftr-501	385	13	of	of	ADP
ftr-501	385	14	any	any	DET
ftr-501	385	15	person	person	NOUN
ftr-501	385	16	involved	involve	VERB
ftr-501	385	17	in	in	ADP
ftr-501	385	18	an	an	DET
ftr-501	385	19	erroneous	erroneous	ADJ
ftr-501	385	20	disclosure	disclosure	NOUN
ftr-501	385	21	except	except	SCONJ
ftr-501	385	22	the	the	DET
ftr-501	385	23	final	final	ADJ
ftr-501	385	24	actor	actor	NOUN
ftr-501	385	25	,	,	PUNCT
ftr-501	385	26	the	the	DET
ftr-501	385	27	service	service	NOUN
ftr-501	385	28	can	can	AUX
ftr-501	385	29	,	,	PUNCT
ftr-501	385	30	by	by	ADP
ftr-501	385	31	design	design	NOUN
ftr-501	385	32	or	or	CCONJ
ftr-501	385	33	neglect	neglect	NOUN
ftr-501	385	34	maintain	maintain	VERB
ftr-501	385	35	an	an	DET
ftr-501	385	36	outmoded	outmoded	ADJ
ftr-501	385	37	,	,	PUNCT
ftr-501	385	38	inefficient	inefficient	ADJ
ftr-501	385	39	,	,	PUNCT
ftr-501	385	40	or	or	CCONJ
ftr-501	385	41	chronically	chronically	ADV
ftr-501	385	42	unreliable	unreliable	ADJ
ftr-501	385	43	system	system	NOUN
ftr-501	385	44	or	or	CCONJ
ftr-501	385	45	procedure	procedure	NOUN
ftr-501	385	46	that	that	PRON
ftr-501	385	47	may	may	AUX
ftr-501	385	48	with	with	ADP
ftr-501	385	49	great	great	ADJ
ftr-501	385	50	frequency	frequency	NOUN
ftr-501	385	51	result	result	NOUN
ftr-501	385	52	in	in	ADP
ftr-501	385	53	inappropriate	inappropriate	ADJ
ftr-501	385	54	disclosures	disclosure	NOUN
ftr-501	385	55	of	of	ADP
ftr-501	385	56	return	return	NOUN
ftr-501	385	57	information	information	NOUN
ftr-501	385	58	.	.	PUNCT
ftr-501	386	1	as	as	ADV
ftr-501	386	2	long	long	ADV
ftr-501	386	3	as	as	SCONJ
ftr-501	386	4	the	the	DET
ftr-501	386	5	last	last	ADJ
ftr-501	386	6	employee	employee	NOUN
ftr-501	386	7	in	in	ADP
ftr-501	386	8	the	the	DET
ftr-501	386	9	chain	chain	NOUN
ftr-501	386	10	relies	rely	VERB
ftr-501	386	11	on	on	ADP
ftr-501	386	12	the	the	DET
ftr-501	386	13	information	information	NOUN
ftr-501	386	14	provided	provide	VERB
ftr-501	386	15	to	to	ADP
ftr-501	386	16	him	he	PRON
ftr-501	386	17	57	57	NUM
ftr-501	386	18	.	.	PUNCT
ftr-501	387	1	irc	irc	AUX
ftr-501	387	2	§	§	PROPN
ftr-501	387	3	743	743	NUM
ftr-501	387	4	1(a	1(a	NUM
ftr-501	387	5	)	)	PUNCT
ftr-501	387	6	.	.	PUNCT
ftr-501	388	1	58	58	NUM
ftr-501	388	2	.	.	PUNCT
ftr-501	389	1	but	but	CCONJ
ftr-501	389	2	cf	cf	INTJ
ftr-501	389	3	.	.	PUNCT
ftr-501	390	1	johnson	johnson	PROPN
ftr-501	390	2	v.	v.	PROPN
ftr-501	390	3	sawyer	sawyer	PROPN
ftr-501	390	4	,	,	PUNCT
ftr-501	390	5	640	640	NUM
ftr-501	390	6	f.	f.	PROPN
ftr-501	390	7	supp	supp	PROPN
ftr-501	390	8	.	.	PUNCT
ftr-501	391	1	1126	1126	NUM
ftr-501	391	2	(	(	PUNCT
ftr-501	391	3	s.d	s.d	PROPN
ftr-501	391	4	.	.	PUNCT
ftr-501	392	1	tex	tex	PROPN
ftr-501	392	2	.	.	PROPN
ftr-501	392	3	1986	1986	NUM
ftr-501	392	4	)	)	PUNCT
ftr-501	392	5	.	.	PUNCT
ftr-501	393	1	aff'd	aff'd	VERB
ftr-501	393	2	in	in	ADP
ftr-501	393	3	part	part	NOUN
ftr-501	393	4	and	and	CCONJ
ftr-501	393	5	modified	modify	VERB
ftr-501	393	6	in	in	ADP
ftr-501	393	7	part	part	NOUN
ftr-501	393	8	,	,	PUNCT
ftr-501	393	9	980	980	NUM
ftr-501	393	10	f.2d	f.2d	NOUN
ftr-501	393	11	1490	1490	NUM
ftr-501	393	12	(	(	PUNCT
ftr-501	393	13	5th	5th	ADJ
ftr-501	393	14	cir	cir	NOUN
ftr-501	393	15	.	.	PROPN
ftr-501	393	16	1992	1992	NUM
ftr-501	393	17	)	)	PUNCT
ftr-501	393	18	(	(	PUNCT
ftr-501	393	19	reserving	reserve	VERB
ftr-501	393	20	ruling	ruling	NOUN
ftr-501	393	21	on	on	ADP
ftr-501	393	22	question	question	NOUN
ftr-501	393	23	of	of	ADP
ftr-501	393	24	whether	whether	SCONJ
ftr-501	393	25	only	only	ADJ
ftr-501	393	26	government	government	NOUN
ftr-501	393	27	employee	employee	NOUN
ftr-501	393	28	directly	directly	ADV
ftr-501	393	29	involved	involve	VERB
ftr-501	393	30	in	in	ADP
ftr-501	393	31	press	press	NOUN
ftr-501	393	32	release	release	NOUN
ftr-501	393	33	could	could	AUX
ftr-501	393	34	be	be	AUX
ftr-501	393	35	held	hold	VERB
ftr-501	393	36	liable	liable	ADJ
ftr-501	393	37	under	under	ADP
ftr-501	393	38	§	§	PROPN
ftr-501	393	39	7217	7217	NUM
ftr-501	393	40	)	)	PUNCT
ftr-501	393	41	.	.	PUNCT
ftr-501	394	1	59	59	NUM
ftr-501	394	2	.	.	X
ftr-501	395	1	670	670	NUM
ftr-501	395	2	f.	f.	PROPN
ftr-501	395	3	supp	supp	PROPN
ftr-501	395	4	.	.	PUNCT
ftr-501	396	1	638	638	NUM
ftr-501	396	2	(	(	PUNCT
ftr-501	396	3	w.d.n.c	w.d.n.c	PROPN
ftr-501	396	4	.	.	PROPN
ftr-501	396	5	1987	1987	NUM
ftr-501	396	6	)	)	PUNCT
ftr-501	396	7	,	,	PUNCT
ftr-501	396	8	aff'd	aff'd	NOUN
ftr-501	396	9	,	,	PUNCT
ftr-501	396	10	849	849	NUM
ftr-501	396	11	f.2d	f.2d	NOUN
ftr-501	396	12	604	604	NUM
ftr-501	396	13	(	(	PUNCT
ftr-501	396	14	4th	4th	ADJ
ftr-501	396	15	cir	cir	NOUN
ftr-501	396	16	.	.	PUNCT
ftr-501	396	17	1988	1988	NUM
ftr-501	396	18	)	)	PUNCT
ftr-501	396	19	.	.	PUNCT
ftr-501	397	1	1993	1993	NUM
ftr-501	397	2	]	]	PUNCT
ftr-501	397	3	florida	florida	PROPN
ftr-501	397	4	tax	tax	NOUN
ftr-501	397	5	review	review	NOUN
ftr-501	397	6	by	by	ADP
ftr-501	397	7	this	this	DET
ftr-501	397	8	system	system	NOUN
ftr-501	397	9	or	or	CCONJ
ftr-501	397	10	procedure	procedure	NOUN
ftr-501	397	11	,	,	PUNCT
ftr-501	397	12	the	the	DET
ftr-501	397	13	government	government	NOUN
ftr-501	397	14	is	be	AUX
ftr-501	397	15	not	not	PART
ftr-501	397	16	liable	liable	ADJ
ftr-501	397	17	.	.	PUNCT
ftr-501	398	1	in	in	ADP
ftr-501	398	2	effect	effect	NOUN
ftr-501	398	3	,	,	PUNCT
ftr-501	398	4	it	it	PRON
ftr-501	398	5	is	be	AUX
ftr-501	398	6	shielded	shield	VERB
ftr-501	398	7	by	by	ADP
ftr-501	398	8	its	its	PRON
ftr-501	398	9	own	own	ADJ
ftr-501	398	10	incompetence	incompetence	NOUN
ftr-501	398	11	.	.	PUNCT
ftr-501	399	1	such	such	DET
ftr-501	399	2	a	a	DET
ftr-501	399	3	result	result	NOUN
ftr-501	399	4	frustrates	frustrate	VERB
ftr-501	399	5	both	both	PRON
ftr-501	399	6	of	of	ADP
ftr-501	399	7	the	the	DET
ftr-501	399	8	congressional	congressional	ADJ
ftr-501	399	9	purposes	purpose	NOUN
ftr-501	399	10	,	,	PUNCT
ftr-501	399	11	but	but	CCONJ
ftr-501	399	12	especially	especially	ADV
ftr-501	399	13	the	the	DET
ftr-501	399	14	concern	concern	NOUN
ftr-501	399	15	for	for	ADP
ftr-501	399	16	taxpayers	taxpayer	NOUN
ftr-501	399	17	'	'	PART
ftr-501	399	18	right	right	NOUN
ftr-501	399	19	to	to	ADP
ftr-501	399	20	privacy	privacy	NOUN
ftr-501	399	21	.	.	PUNCT
ftr-501	400	1	6	6	NUM
ftr-501	400	2	°	°	NUM
ftr-501	400	3	to	to	PART
ftr-501	400	4	close	close	VERB
ftr-501	400	5	this	this	DET
ftr-501	400	6	large	large	ADJ
ftr-501	400	7	gap	gap	NOUN
ftr-501	400	8	in	in	ADP
ftr-501	400	9	taxpayer	taxpayer	NOUN
ftr-501	400	10	protection	protection	NOUN
ftr-501	400	11	,	,	PUNCT
ftr-501	400	12	congress	congress	PROPN
ftr-501	400	13	should	should	AUX
ftr-501	400	14	amend	amend	VERB
ftr-501	400	15	the	the	DET
ftr-501	400	16	language	language	NOUN
ftr-501	400	17	of	of	ADP
ftr-501	400	18	section	section	NOUN
ftr-501	400	19	7431	7431	NUM
ftr-501	400	20	to	to	PART
ftr-501	400	21	provide	provide	VERB
ftr-501	400	22	expressly	expressly	ADV
ftr-501	400	23	for	for	ADP
ftr-501	400	24	liability	liability	NOUN
ftr-501	400	25	whenever	whenever	SCONJ
ftr-501	400	26	negligent	negligent	ADJ
ftr-501	400	27	or	or	CCONJ
ftr-501	400	28	intentional	intentional	ADJ
ftr-501	400	29	actions	action	NOUN
ftr-501	400	30	on	on	ADP
ftr-501	400	31	the	the	DET
ftr-501	400	32	part	part	NOUN
ftr-501	400	33	of	of	ADP
ftr-501	400	34	any	any	DET
ftr-501	400	35	governmental	governmental	ADJ
ftr-501	400	36	officer	officer	NOUN
ftr-501	400	37	or	or	CCONJ
ftr-501	400	38	employee	employee	NOUN
ftr-501	400	39	,	,	PUNCT
ftr-501	400	40	whether	whether	SCONJ
ftr-501	400	41	alone	alone	ADJ
ftr-501	400	42	or	or	CCONJ
ftr-501	400	43	in	in	ADP
ftr-501	400	44	concert	concert	NOUN
ftr-501	400	45	,	,	PUNCT
ftr-501	400	46	result	result	VERB
ftr-501	400	47	in	in	ADP
ftr-501	400	48	an	an	DET
ftr-501	400	49	unauthorized	unauthorized	ADJ
ftr-501	400	50	disclosure	disclosure	NOUN
ftr-501	400	51	of	of	ADP
ftr-501	400	52	information	information	NOUN
ftr-501	400	53	.	.	PUNCT
ftr-501	401	1	the	the	DET
ftr-501	401	2	cost	cost	NOUN
ftr-501	401	3	,	,	PUNCT
ftr-501	401	4	in	in	ADP
ftr-501	401	5	terms	term	NOUN
ftr-501	401	6	of	of	ADP
ftr-501	401	7	required	required	ADJ
ftr-501	401	8	modernization	modernization	NOUN
ftr-501	401	9	,	,	PUNCT
ftr-501	401	10	monitoring	monitoring	NOUN
ftr-501	401	11	of	of	ADP
ftr-501	401	12	employees	employee	NOUN
ftr-501	401	13	,	,	PUNCT
ftr-501	401	14	and	and	CCONJ
ftr-501	401	15	liability	liability	NOUN
ftr-501	401	16	,	,	PUNCT
ftr-501	401	17	however	however	ADV
ftr-501	401	18	,	,	PUNCT
ftr-501	401	19	may	may	AUX
ftr-501	401	20	be	be	AUX
ftr-501	401	21	more	more	ADJ
ftr-501	401	22	than	than	SCONJ
ftr-501	401	23	congress	congress	PROPN
ftr-501	401	24	is	be	AUX
ftr-501	401	25	willing	willing	ADJ
ftr-501	401	26	to	to	PART
ftr-501	401	27	pay	pay	VERB
ftr-501	401	28	to	to	PART
ftr-501	401	29	protect	protect	VERB
ftr-501	401	30	the	the	DET
ftr-501	401	31	rights	right	NOUN
ftr-501	401	32	of	of	ADP
ftr-501	401	33	individual	individual	ADJ
ftr-501	401	34	taxpayers	taxpayer	NOUN
ftr-501	401	35	.	.	PUNCT
ftr-501	402	1	there	there	PRON
ftr-501	402	2	is	be	VERB
ftr-501	402	3	no	no	DET
ftr-501	402	4	legislation	legislation	NOUN
ftr-501	402	5	currently	currently	ADV
ftr-501	402	6	pending	pende	VERB
ftr-501	402	7	to	to	PART
ftr-501	402	8	amend	amend	VERB
ftr-501	402	9	this	this	DET
ftr-501	402	10	facet	facet	NOUN
ftr-501	402	11	of	of	ADP
ftr-501	402	12	section	section	NOUN
ftr-501	402	13	7431	7431	NUM
ftr-501	402	14	.	.	PUNCT
ftr-501	403	1	6	6	NUM
ftr-501	403	2	.	.	PUNCT
ftr-501	404	1	the	the	DET
ftr-501	404	2	release	release	NOUN
ftr-501	404	3	must	must	AUX
ftr-501	404	4	have	have	AUX
ftr-501	404	5	been	be	AUX
ftr-501	404	6	in	in	ADP
ftr-501	404	7	violation	violation	NOUN
ftr-501	404	8	of	of	ADP
ftr-501	404	9	section	section	NOUN
ftr-501	404	10	6103.-generally	6103.-generally	ADV
ftr-501	404	11	speaking	speak	VERB
ftr-501	404	12	,	,	PUNCT
ftr-501	404	13	to	to	PART
ftr-501	404	14	further	further	VERB
ftr-501	404	15	the	the	DET
ftr-501	404	16	congressional	congressional	ADJ
ftr-501	404	17	goal	goal	NOUN
ftr-501	404	18	of	of	ADP
ftr-501	404	19	preventing	prevent	VERB
ftr-501	404	20	the	the	DET
ftr-501	404	21	misuse	misuse	NOUN
ftr-501	404	22	of	of	ADP
ftr-501	404	23	information	information	NOUN
ftr-501	404	24	gathered	gather	VERB
ftr-501	404	25	by	by	ADP
ftr-501	404	26	the	the	DET
ftr-501	404	27	internal	internal	PROPN
ftr-501	404	28	revenue	revenue	NOUN
ftr-501	404	29	service	service	NOUN
ftr-501	404	30	,	,	PUNCT
ftr-501	404	31	section	section	NOUN
ftr-501	404	32	6103	6103	NUM
ftr-501	404	33	provides	provide	VERB
ftr-501	404	34	a	a	DET
ftr-501	404	35	blanket	blanket	NOUN
ftr-501	404	36	prohibition	prohibition	NOUN
ftr-501	404	37	on	on	ADP
ftr-501	404	38	the	the	DET
ftr-501	404	39	disclosure	disclosure	NOUN
ftr-501	404	40	of	of	ADP
ftr-501	404	41	such	such	ADJ
ftr-501	404	42	information	information	NOUN
ftr-501	404	43	"	"	PUNCT
ftr-501	404	44	except	except	SCONJ
ftr-501	404	45	as	as	SCONJ
ftr-501	404	46	authorized	authorize	VERB
ftr-501	404	47	by	by	ADP
ftr-501	404	48	this	this	DET
ftr-501	404	49	title	title	NOUN
ftr-501	404	50	.	.	PUNCT
ftr-501	404	51	"	"	PUNCT
ftr-501	405	1	the	the	DET
ftr-501	405	2	succeeding	succeed	VERB
ftr-501	405	3	subsections	subsection	NOUN
ftr-501	405	4	of	of	ADP
ftr-501	405	5	section	section	NOUN
ftr-501	405	6	6103	6103	NUM
ftr-501	405	7	,	,	PUNCT
ftr-501	405	8	which	which	PRON
ftr-501	405	9	provide	provide	VERB
ftr-501	405	10	exceptions	exception	NOUN
ftr-501	405	11	to	to	ADP
ftr-501	405	12	the	the	DET
ftr-501	405	13	general	general	ADJ
ftr-501	405	14	rule	rule	NOUN
ftr-501	405	15	of	of	ADP
ftr-501	405	16	nondisclosure	nondisclosure	NOUN
ftr-501	405	17	,	,	PUNCT
ftr-501	405	18	are	be	AUX
ftr-501	405	19	drafted	draft	VERB
ftr-501	405	20	to	to	PART
ftr-501	405	21	permit	permit	VERB
ftr-501	405	22	only	only	ADV
ftr-501	405	23	the	the	DET
ftr-501	405	24	minimum	minimum	ADJ
ftr-501	405	25	disclosure	disclosure	NOUN
ftr-501	405	26	necessary	necessary	ADJ
ftr-501	405	27	to	to	PART
ftr-501	405	28	achieve	achieve	VERB
ftr-501	405	29	specific	specific	ADJ
ftr-501	405	30	purposes	purpose	NOUN
ftr-501	405	31	.	.	PUNCT
ftr-501	406	1	section	section	NOUN
ftr-501	406	2	6103(k)(6	6103(k)(6	PROPN
ftr-501	406	3	)	)	PUNCT
ftr-501	406	4	,	,	PUNCT
ftr-501	406	5	for	for	ADP
ftr-501	406	6	example	example	NOUN
ftr-501	406	7	,	,	PUNCT
ftr-501	406	8	authorizes	authorize	VERB
ftr-501	406	9	disclosure	disclosure	NOUN
ftr-501	406	10	of	of	ADP
ftr-501	406	11	return	return	NOUN
ftr-501	406	12	information	information	NOUN
ftr-501	406	13	by	by	ADP
ftr-501	406	14	agents	agent	NOUN
ftr-501	406	15	in	in	ADP
ftr-501	406	16	connection	connection	NOUN
ftr-501	406	17	with	with	ADP
ftr-501	406	18	audits	audits	NOUN
ftr-501	406	19	,	,	PUNCT
ftr-501	406	20	collections	collection	NOUN
ftr-501	406	21	,	,	PUNCT
ftr-501	406	22	and	and	CCONJ
ftr-501	406	23	civil	civil	ADJ
ftr-501	406	24	or	or	CCONJ
ftr-501	406	25	criminal	criminal	ADJ
ftr-501	406	26	tax	tax	NOUN
ftr-501	406	27	investigations.6	investigations.6	PROPN
ftr-501	406	28	the	the	DET
ftr-501	406	29	statute	statute	NOUN
ftr-501	406	30	allows	allow	VERB
ftr-501	406	31	such	such	ADJ
ftr-501	406	32	disclosure	disclosure	NOUN
ftr-501	406	33	,	,	PUNCT
ftr-501	406	34	however	however	ADV
ftr-501	406	35	,	,	PUNCT
ftr-501	406	36	60	60	NUM
ftr-501	406	37	.	.	PUNCT
ftr-501	407	1	this	this	PRON
ftr-501	407	2	is	be	AUX
ftr-501	407	3	not	not	PART
ftr-501	407	4	to	to	PART
ftr-501	407	5	say	say	VERB
ftr-501	407	6	that	that	SCONJ
ftr-501	407	7	actionable	actionable	ADJ
ftr-501	407	8	negligence	negligence	NOUN
ftr-501	407	9	occurs	occur	VERB
ftr-501	407	10	any	any	DET
ftr-501	407	11	time	time	NOUN
ftr-501	407	12	a	a	DET
ftr-501	407	13	disclosure	disclosure	NOUN
ftr-501	407	14	is	be	AUX
ftr-501	407	15	prompted	prompt	VERB
ftr-501	407	16	by	by	ADP
ftr-501	407	17	incorrect	incorrect	ADJ
ftr-501	407	18	information	information	NOUN
ftr-501	407	19	from	from	ADP
ftr-501	407	20	service	service	NOUN
ftr-501	407	21	personnel	personnel	NOUN
ftr-501	407	22	or	or	CCONJ
ftr-501	407	23	computers	computer	NOUN
ftr-501	407	24	.	.	PUNCT
ftr-501	408	1	if	if	SCONJ
ftr-501	408	2	the	the	DET
ftr-501	408	3	incorrect	incorrect	ADJ
ftr-501	408	4	information	information	NOUN
ftr-501	408	5	is	be	AUX
ftr-501	408	6	the	the	DET
ftr-501	408	7	result	result	NOUN
ftr-501	408	8	of	of	ADP
ftr-501	408	9	an	an	DET
ftr-501	408	10	isolated	isolated	ADJ
ftr-501	408	11	problem	problem	NOUN
ftr-501	408	12	and	and	CCONJ
ftr-501	408	13	the	the	DET
ftr-501	408	14	service	service	NOUN
ftr-501	408	15	takes	take	VERB
ftr-501	408	16	reasonable	reasonable	ADJ
ftr-501	408	17	actions	action	NOUN
ftr-501	408	18	both	both	PRON
ftr-501	408	19	to	to	PART
ftr-501	408	20	correct	correct	VERB
ftr-501	408	21	any	any	DET
ftr-501	408	22	harm	harm	NOUN
ftr-501	408	23	to	to	ADP
ftr-501	408	24	that	that	DET
ftr-501	408	25	specific	specific	ADJ
ftr-501	408	26	taxpayer	taxpayer	NOUN
ftr-501	408	27	and	and	CCONJ
ftr-501	408	28	to	to	PART
ftr-501	408	29	ensure	ensure	VERB
ftr-501	408	30	that	that	SCONJ
ftr-501	408	31	the	the	DET
ftr-501	408	32	underlying	underlying	ADJ
ftr-501	408	33	problem	problem	NOUN
ftr-501	408	34	does	do	AUX
ftr-501	408	35	not	not	PART
ftr-501	408	36	recur	recur	VERB
ftr-501	408	37	,	,	PUNCT
ftr-501	408	38	then	then	ADV
ftr-501	408	39	the	the	DET
ftr-501	408	40	service	service	NOUN
ftr-501	408	41	has	have	AUX
ftr-501	408	42	not	not	PART
ftr-501	408	43	acted	act	VERB
ftr-501	408	44	knowingly	knowingly	ADV
ftr-501	408	45	or	or	CCONJ
ftr-501	408	46	negligently	negligently	ADV
ftr-501	408	47	.	.	PUNCT
ftr-501	409	1	any	any	DET
ftr-501	409	2	more	more	ADV
ftr-501	409	3	stringent	stringent	ADJ
ftr-501	409	4	standard	standard	NOUN
ftr-501	409	5	would	would	AUX
ftr-501	409	6	be	be	AUX
ftr-501	409	7	unreasonable	unreasonable	ADJ
ftr-501	409	8	.	.	PUNCT
ftr-501	410	1	see	see	VERB
ftr-501	410	2	christensen	christensen	PROPN
ftr-501	410	3	v.	v.	PROPN
ftr-501	410	4	united	united	PROPN
ftr-501	410	5	states	states	PROPN
ftr-501	410	6	,	,	PUNCT
ftr-501	410	7	733	733	NUM
ftr-501	410	8	f.	f.	PROPN
ftr-501	410	9	supp	supp	PROPN
ftr-501	410	10	.	.	PUNCT
ftr-501	411	1	844	844	NUM
ftr-501	411	2	,	,	PUNCT
ftr-501	411	3	(	(	PUNCT
ftr-501	411	4	d.n.j	d.n.j	ADJ
ftr-501	411	5	.	.	PROPN
ftr-501	411	6	1990	1990	NUM
ftr-501	411	7	)	)	PUNCT
ftr-501	411	8	,	,	PUNCT
ftr-501	412	1	affd	affd	PROPN
ftr-501	412	2	,	,	PUNCT
ftr-501	412	3	925	925	NUM
ftr-501	412	4	f.2d	f.2d	NUM
ftr-501	412	5	416	416	NUM
ftr-501	412	6	(	(	PUNCT
ftr-501	412	7	3d	3d	NUM
ftr-501	412	8	cir	cir	NOUN
ftr-501	412	9	.	.	PROPN
ftr-501	412	10	1991	1991	NUM
ftr-501	412	11	)	)	PUNCT
ftr-501	412	12	.	.	PUNCT
ftr-501	413	1	if	if	SCONJ
ftr-501	413	2	,	,	PUNCT
ftr-501	413	3	however	however	ADV
ftr-501	413	4	,	,	PUNCT
ftr-501	413	5	the	the	DET
ftr-501	413	6	underlying	underlie	VERB
ftr-501	413	7	cause	cause	NOUN
ftr-501	413	8	of	of	ADP
ftr-501	413	9	the	the	DET
ftr-501	413	10	erroneous	erroneous	ADJ
ftr-501	413	11	information	information	NOUN
ftr-501	413	12	is	be	AUX
ftr-501	413	13	a	a	DET
ftr-501	413	14	recurrent	recurrent	ADJ
ftr-501	413	15	problem	problem	NOUN
ftr-501	413	16	,	,	PUNCT
ftr-501	413	17	of	of	ADP
ftr-501	413	18	which	which	PRON
ftr-501	413	19	the	the	DET
ftr-501	413	20	service	service	NOUN
ftr-501	413	21	is	be	AUX
ftr-501	413	22	aware	aware	ADJ
ftr-501	413	23	but	but	CCONJ
ftr-501	413	24	which	which	PRON
ftr-501	413	25	it	it	PRON
ftr-501	413	26	has	have	AUX
ftr-501	413	27	made	make	VERB
ftr-501	413	28	no	no	DET
ftr-501	413	29	attempt	attempt	NOUN
ftr-501	413	30	to	to	PART
ftr-501	413	31	correct	correct	VERB
ftr-501	413	32	,	,	PUNCT
ftr-501	413	33	then	then	ADV
ftr-501	413	34	it	it	PRON
ftr-501	413	35	would	would	AUX
ftr-501	413	36	be	be	AUX
ftr-501	413	37	reasonable	reasonable	ADJ
ftr-501	413	38	to	to	PART
ftr-501	413	39	impose	impose	VERB
ftr-501	413	40	liability	liability	NOUN
ftr-501	413	41	.	.	PUNCT
ftr-501	414	1	61	61	NUM
ftr-501	414	2	.	.	PUNCT
ftr-501	414	3	section	section	NOUN
ftr-501	414	4	6103(k)(6	6103(k)(6	NOUN
ftr-501	414	5	)	)	PUNCT
ftr-501	414	6	provides	provide	VERB
ftr-501	414	7	that	that	SCONJ
ftr-501	414	8	:	:	PUNCT
ftr-501	414	9	an	an	DET
ftr-501	414	10	internal	internal	ADJ
ftr-501	414	11	revenue	revenue	NOUN
ftr-501	414	12	officer	officer	NOUN
ftr-501	414	13	or	or	CCONJ
ftr-501	414	14	employee	employee	NOUN
ftr-501	414	15	may	may	AUX
ftr-501	414	16	,	,	PUNCT
ftr-501	414	17	in	in	ADP
ftr-501	414	18	connection	connection	NOUN
ftr-501	414	19	with	with	ADP
ftr-501	414	20	his	his	PRON
ftr-501	414	21	official	official	ADJ
ftr-501	414	22	duties	duty	NOUN
ftr-501	414	23	relating	relate	VERB
ftr-501	414	24	to	to	ADP
ftr-501	414	25	any	any	DET
ftr-501	414	26	audit	audit	NOUN
ftr-501	414	27	,	,	PUNCT
ftr-501	414	28	collection	collection	NOUN
ftr-501	414	29	activity	activity	NOUN
ftr-501	414	30	,	,	PUNCT
ftr-501	414	31	or	or	CCONJ
ftr-501	414	32	civil	civil	ADJ
ftr-501	414	33	or	or	CCONJ
ftr-501	414	34	criminal	criminal	ADJ
ftr-501	414	35	tax	tax	NOUN
ftr-501	414	36	investigation	investigation	NOUN
ftr-501	414	37	or	or	CCONJ
ftr-501	414	38	any	any	DET
ftr-501	414	39	other	other	ADJ
ftr-501	414	40	offense	offense	NOUN
ftr-501	414	41	under	under	ADP
ftr-501	414	42	the	the	DET
ftr-501	414	43	internal	internal	ADJ
ftr-501	414	44	revenue	revenue	NOUN
ftr-501	414	45	laws	law	NOUN
ftr-501	414	46	,	,	PUNCT
ftr-501	414	47	disclose	disclose	VERB
ftr-501	414	48	return	return	NOUN
ftr-501	414	49	information	information	NOUN
ftr-501	414	50	to	to	ADP
ftr-501	414	51	the	the	DET
ftr-501	414	52	extent	extent	NOUN
ftr-501	414	53	that	that	SCONJ
ftr-501	414	54	such	such	ADJ
ftr-501	414	55	disclosure	disclosure	NOUN
ftr-501	414	56	is	be	AUX
ftr-501	414	57	necessary	necessary	ADJ
ftr-501	414	58	in	in	ADP
ftr-501	414	59	obtaining	obtain	VERB
ftr-501	414	60	information	information	NOUN
ftr-501	414	61	,	,	PUNCT
ftr-501	414	62	which	which	PRON
ftr-501	414	63	is	be	AUX
ftr-501	414	64	not	not	PART
ftr-501	414	65	otherwise	otherwise	ADV
ftr-501	414	66	reasonably	reasonably	ADV
ftr-501	414	67	available	available	ADJ
ftr-501	414	68	,	,	PUNCT
ftr-501	414	69	with	with	ADP
ftr-501	414	70	respect	respect	NOUN
ftr-501	414	71	to	to	ADP
ftr-501	414	72	the	the	DET
ftr-501	414	73	correct	correct	ADJ
ftr-501	414	74	determination	determination	NOUN
ftr-501	414	75	of	of	ADP
ftr-501	414	76	tax	tax	NOUN
ftr-501	414	77	,	,	PUNCT
ftr-501	414	78	liability	liability	NOUN
ftr-501	414	79	for	for	ADP
ftr-501	414	80	tax	tax	NOUN
ftr-501	414	81	,	,	PUNCT
ftr-501	414	82	or	or	CCONJ
ftr-501	414	83	the	the	DET
ftr-501	414	84	amount	amount	NOUN
ftr-501	414	85	to	to	PART
ftr-501	414	86	be	be	AUX
ftr-501	414	87	collected	collect	VERB
ftr-501	414	88	or	or	CCONJ
ftr-501	414	89	with	with	ADP
ftr-501	414	90	respect	respect	NOUN
ftr-501	414	91	to	to	ADP
ftr-501	414	92	the	the	DET
ftr-501	414	93	enforcement	enforcement	NOUN
ftr-501	414	94	of	of	ADP
ftr-501	414	95	any	any	DET
ftr-501	414	96	other	other	ADJ
ftr-501	414	97	provision	provision	NOUN
ftr-501	414	98	of	of	ADP
ftr-501	414	99	this	this	DET
ftr-501	414	100	title	title	NOUN
ftr-501	414	101	.	.	PUNCT
ftr-501	415	1	such	such	ADJ
ftr-501	415	2	disclosures	disclosure	NOUN
ftr-501	415	3	shall	shall	AUX
ftr-501	415	4	be	be	AUX
ftr-501	415	5	made	make	VERB
ftr-501	415	6	only	only	ADV
ftr-501	415	7	in	in	ADP
ftr-501	415	8	such	such	ADJ
ftr-501	415	9	situations	situation	NOUN
ftr-501	415	10	and	and	CCONJ
ftr-501	415	11	under	under	ADP
ftr-501	415	12	such	such	ADJ
ftr-501	415	13	conditions	condition	NOUN
ftr-501	415	14	as	as	SCONJ
ftr-501	415	15	the	the	DET
ftr-501	415	16	secretary	secretary	NOUN
ftr-501	415	17	may	may	AUX
ftr-501	415	18	prescribe	prescribe	VERB
ftr-501	415	19	by	by	ADP
ftr-501	415	20	regulation	regulation	NOUN
ftr-501	415	21	.	.	PUNCT
ftr-501	416	1	[	[	X
ftr-501	416	2	vol	vol	NOUN
ftr-501	416	3	.	.	PUNCT
ftr-501	417	1	1:10	1:10	NUM
ftr-501	417	2	irc	irc	PROPN
ftr-501	417	3	§	§	PROPN
ftr-501	417	4	§	§	PROPN
ftr-501	417	5	7431	7431	NUM
ftr-501	417	6	and	and	CCONJ
ftr-501	417	7	7433	7433	NUM
ftr-501	417	8	only	only	ADV
ftr-501	417	9	"	"	PUNCT
ftr-501	417	10	to	to	ADP
ftr-501	417	11	the	the	DET
ftr-501	417	12	extent	extent	NOUN
ftr-501	417	13	that	that	SCONJ
ftr-501	417	14	such	such	ADJ
ftr-501	417	15	disclosure	disclosure	NOUN
ftr-501	417	16	is	be	AUX
ftr-501	417	17	necessary	necessary	ADJ
ftr-501	417	18	"	"	PUNCT
ftr-501	417	19	to	to	PART
ftr-501	417	20	achieve	achieve	VERB
ftr-501	417	21	the	the	DET
ftr-501	417	22	defined	define	VERB
ftr-501	417	23	purposes	purpose	NOUN
ftr-501	417	24	;	;	PUNCT
ftr-501	417	25	each	each	PRON
ftr-501	417	26	of	of	ADP
ftr-501	417	27	the	the	DET
ftr-501	417	28	other	other	ADJ
ftr-501	417	29	authorization	authorization	NOUN
ftr-501	417	30	provisions	provision	NOUN
ftr-501	417	31	is	be	AUX
ftr-501	417	32	similarly	similarly	ADV
ftr-501	417	33	limited	limit	VERB
ftr-501	417	34	.	.	PUNCT
ftr-501	418	1	disclosures	disclosure	NOUN
ftr-501	418	2	in	in	ADP
ftr-501	418	3	excess	excess	NOUN
ftr-501	418	4	of	of	ADP
ftr-501	418	5	the	the	DET
ftr-501	418	6	specific	specific	ADJ
ftr-501	418	7	authorization	authorization	NOUN
ftr-501	418	8	are	be	AUX
ftr-501	418	9	actionable.62	actionable.62	ADP
ftr-501	418	10	a	a	DET
ftr-501	418	11	difficult	difficult	ADJ
ftr-501	418	12	question	question	NOUN
ftr-501	418	13	is	be	AUX
ftr-501	418	14	presented	present	VERB
ftr-501	418	15	where	where	SCONJ
ftr-501	418	16	the	the	DET
ftr-501	418	17	assessment	assessment	NOUN
ftr-501	418	18	underlying	underlie	VERB
ftr-501	418	19	the	the	DET
ftr-501	418	20	collection	collection	NOUN
ftr-501	418	21	is	be	AUX
ftr-501	418	22	erroneous	erroneous	ADJ
ftr-501	418	23	:	:	PUNCT
ftr-501	418	24	is	be	AUX
ftr-501	418	25	an	an	DET
ftr-501	418	26	otherwise	otherwise	ADV
ftr-501	418	27	authorized	authorize	VERB
ftr-501	418	28	disclosure	disclosure	NOUN
ftr-501	418	29	made	make	VERB
ftr-501	418	30	in	in	ADP
ftr-501	418	31	connection	connection	NOUN
ftr-501	418	32	with	with	ADP
ftr-501	418	33	the	the	DET
ftr-501	418	34	procedurally	procedurally	ADV
ftr-501	418	35	-	-	PUNCT
ftr-501	418	36	proper	proper	ADJ
ftr-501	418	37	effort	effort	NOUN
ftr-501	418	38	to	to	PART
ftr-501	418	39	collect	collect	VERB
ftr-501	418	40	an	an	DET
ftr-501	418	41	erroneous	erroneous	ADJ
ftr-501	418	42	assessment	assessment	NOUN
ftr-501	418	43	still	still	ADV
ftr-501	418	44	"	"	PUNCT
ftr-501	418	45	authorized	authorize	VERB
ftr-501	418	46	"	"	PUNCT
ftr-501	418	47	under	under	ADP
ftr-501	418	48	section	section	NOUN
ftr-501	418	49	6103(k)(6	6103(k)(6	NUM
ftr-501	418	50	)	)	PUNCT
ftr-501	418	51	?	?	PUNCT
ftr-501	419	1	this	this	DET
ftr-501	419	2	question	question	NOUN
ftr-501	419	3	highlights	highlight	VERB
ftr-501	419	4	a	a	DET
ftr-501	419	5	gap	gap	NOUN
ftr-501	419	6	in	in	ADP
ftr-501	419	7	the	the	DET
ftr-501	419	8	statutory	statutory	ADJ
ftr-501	419	9	scheme	scheme	NOUN
ftr-501	419	10	to	to	PART
ftr-501	419	11	provide	provide	VERB
ftr-501	419	12	damages	damage	NOUN
ftr-501	419	13	for	for	ADP
ftr-501	419	14	improper	improper	ADJ
ftr-501	419	15	activities	activity	NOUN
ftr-501	419	16	by	by	ADP
ftr-501	419	17	the	the	DET
ftr-501	419	18	internal	internal	ADJ
ftr-501	419	19	revenue	revenue	NOUN
ftr-501	419	20	service	service	NOUN
ftr-501	419	21	.	.	PUNCT
ftr-501	419	22	'	'	PUNCT
ftr-501	420	1	in	in	ADP
ftr-501	420	2	flippo	flippo	PROPN
ftr-501	420	3	v.	v.	ADP
ftr-501	420	4	united	united	PROPN
ftr-501	420	5	states,6	states,6	PROPN
ftr-501	420	6	'	'	PUNCT
ftr-501	420	7	an	an	DET
ftr-501	420	8	agent	agent	NOUN
ftr-501	420	9	mistakenly	mistakenly	ADV
ftr-501	420	10	thought	think	VERB
ftr-501	420	11	that	that	SCONJ
ftr-501	420	12	the	the	DET
ftr-501	420	13	plaintiff	plaintiff	NOUN
ftr-501	420	14	had	have	AUX
ftr-501	420	15	not	not	PART
ftr-501	420	16	paid	pay	VERB
ftr-501	420	17	an	an	DET
ftr-501	420	18	assessed	assessed	ADJ
ftr-501	420	19	deficiency	deficiency	NOUN
ftr-501	420	20	,	,	PUNCT
ftr-501	420	21	and	and	CCONJ
ftr-501	420	22	disclosed	disclose	VERB
ftr-501	420	23	return	return	NOUN
ftr-501	420	24	information	information	NOUN
ftr-501	420	25	in	in	ADP
ftr-501	420	26	the	the	DET
ftr-501	420	27	course	course	NOUN
ftr-501	420	28	of	of	ADP
ftr-501	420	29	his	his	PRON
ftr-501	420	30	efforts	effort	NOUN
ftr-501	420	31	to	to	PART
ftr-501	420	32	collect	collect	VERB
ftr-501	420	33	that	that	DET
ftr-501	420	34	deficiency	deficiency	NOUN
ftr-501	420	35	.	.	PUNCT
ftr-501	421	1	the	the	DET
ftr-501	421	2	court	court	NOUN
ftr-501	421	3	held	hold	VERB
ftr-501	421	4	that	that	SCONJ
ftr-501	421	5	this	this	DET
ftr-501	421	6	disclosure	disclosure	NOUN
ftr-501	421	7	was	be	AUX
ftr-501	421	8	not	not	PART
ftr-501	421	9	actionable	actionable	ADJ
ftr-501	421	10	under	under	ADP
ftr-501	421	11	section	section	NOUN
ftr-501	421	12	7431	7431	NUM
ftr-501	421	13	because	because	SCONJ
ftr-501	421	14	of	of	ADP
ftr-501	421	15	what	what	PRON
ftr-501	421	16	the	the	DET
ftr-501	421	17	court	court	NOUN
ftr-501	421	18	interpreted	interpret	VERB
ftr-501	421	19	as	as	ADP
ftr-501	421	20	congressional	congressional	ADJ
ftr-501	421	21	intent	intent	NOUN
ftr-501	421	22	that	that	PRON
ftr-501	421	23	section	section	NOUN
ftr-501	421	24	7431	7431	NUM
ftr-501	421	25	should	should	AUX
ftr-501	421	26	not	not	PART
ftr-501	421	27	interfere	interfere	VERB
ftr-501	421	28	with	with	ADP
ftr-501	421	29	the	the	DET
ftr-501	421	30	collection	collection	NOUN
ftr-501	421	31	of	of	ADP
ftr-501	421	32	taxes	taxis	NOUN
ftr-501	421	33	.	.	PUNCT
ftr-501	422	1	the	the	DET
ftr-501	422	2	court	court	NOUN
ftr-501	422	3	held	hold	VERB
ftr-501	422	4	that	that	DET
ftr-501	422	5	section	section	NOUN
ftr-501	422	6	7431	7431	NUM
ftr-501	422	7	simply	simply	ADV
ftr-501	422	8	does	do	AUX
ftr-501	422	9	not	not	PART
ftr-501	422	10	apply	apply	VERB
ftr-501	422	11	to	to	ADP
ftr-501	422	12	any	any	DET
ftr-501	422	13	action	action	NOUN
ftr-501	422	14	taken	take	VERB
ftr-501	422	15	in	in	ADP
ftr-501	422	16	the	the	DET
ftr-501	422	17	process	process	NOUN
ftr-501	422	18	of	of	ADP
ftr-501	422	19	tax	tax	NOUN
ftr-501	422	20	collection	collection	NOUN
ftr-501	422	21	,	,	PUNCT
ftr-501	422	22	even	even	ADV
ftr-501	422	23	where	where	SCONJ
ftr-501	422	24	the	the	DET
ftr-501	422	25	collection	collection	NOUN
ftr-501	422	26	effort	effort	NOUN
ftr-501	422	27	is	be	AUX
ftr-501	422	28	mistaken	mistake	VERB
ftr-501	422	29	.	.	PUNCT
ftr-501	423	1	in	in	ADP
ftr-501	423	2	husby	husby	PROPN
ftr-501	423	3	v.	v.	PROPN
ftr-501	423	4	united	united	PROPN
ftr-501	423	5	states6	states6	PROPN
ftr-501	423	6	"	"	PUNCT
ftr-501	423	7	and	and	CCONJ
ftr-501	423	8	rorex	rorex	PROPN
ftr-501	423	9	v.	v.	PROPN
ftr-501	423	10	traynor	traynor	PROPN
ftr-501	423	11	,	,	PUNCT
ftr-501	423	12	'	'	PUNCT
ftr-501	423	13	however	however	ADV
ftr-501	423	14	,	,	PUNCT
ftr-501	423	15	the	the	DET
ftr-501	423	16	courts	court	NOUN
ftr-501	423	17	reached	reach	VERB
ftr-501	423	18	the	the	DET
ftr-501	423	19	contrary	contrary	ADJ
ftr-501	423	20	conclusion	conclusion	NOUN
ftr-501	423	21	,	,	PUNCT
ftr-501	423	22	holding	hold	VERB
ftr-501	423	23	that	that	SCONJ
ftr-501	423	24	such	such	DET
ftr-501	423	25	a	a	DET
ftr-501	423	26	disclosure	disclosure	NOUN
ftr-501	423	27	is	be	AUX
ftr-501	423	28	not	not	PART
ftr-501	423	29	authorized	authorize	VERB
ftr-501	423	30	under	under	ADP
ftr-501	423	31	section	section	NOUN
ftr-501	423	32	6103(k)(6	6103(k)(6	NOUN
ftr-501	423	33	)	)	PUNCT
ftr-501	423	34	and	and	CCONJ
ftr-501	423	35	is	be	AUX
ftr-501	423	36	therefore	therefore	ADV
ftr-501	423	37	actionable	actionable	ADJ
ftr-501	423	38	under	under	ADP
ftr-501	423	39	section	section	NOUN
ftr-501	423	40	7431	7431	NUM
ftr-501	423	41	.	.	PUNCT
ftr-501	424	1	the	the	DET
ftr-501	424	2	court	court	NOUN
ftr-501	424	3	in	in	ADP
ftr-501	424	4	husby	husby	PROPN
ftr-501	424	5	ruled	rule	VERB
ftr-501	424	6	that	that	SCONJ
ftr-501	424	7	section	section	NOUN
ftr-501	424	8	6103(k)(6	6103(k)(6	NOUN
ftr-501	424	9	)	)	PUNCT
ftr-501	424	10	authorizes	authorize	VERB
ftr-501	424	11	the	the	DET
ftr-501	424	12	disclosure	disclosure	NOUN
ftr-501	424	13	of	of	ADP
ftr-501	424	14	information	information	NOUN
ftr-501	424	15	only	only	ADV
ftr-501	424	16	to	to	ADP
ftr-501	424	17	the	the	DET
ftr-501	424	18	extent	extent	NOUN
ftr-501	424	19	that	that	SCONJ
ftr-501	424	20	it	it	PRON
ftr-501	424	21	is	be	AUX
ftr-501	424	22	necessary	necessary	ADJ
ftr-501	424	23	to	to	ADP
ftr-501	424	24	the	the	DET
ftr-501	424	25	collection	collection	NOUN
ftr-501	424	26	of	of	ADP
ftr-501	424	27	valid	valid	ADJ
ftr-501	424	28	tax	tax	NOUN
ftr-501	424	29	deficiencies	deficiency	NOUN
ftr-501	424	30	,	,	PUNCT
ftr-501	424	31	stating	state	VERB
ftr-501	424	32	:	:	PUNCT
ftr-501	424	33	"	"	PUNCT
ftr-501	424	34	the	the	DET
ftr-501	424	35	plain	plain	ADJ
ftr-501	424	36	language	language	NOUN
ftr-501	424	37	of	of	ADP
ftr-501	424	38	this	this	DET
ftr-501	424	39	subsection	subsection	NOUN
ftr-501	424	40	authorizes	authorize	VERB
ftr-501	424	41	only	only	ADJ
ftr-501	424	42	disclosures	disclosure	NOUN
ftr-501	424	43	which	which	PRON
ftr-501	424	44	are	be	AUX
ftr-501	424	45	necessary	necessary	ADJ
ftr-501	424	46	in	in	ADP
ftr-501	424	47	obtaining	obtain	VERB
ftr-501	424	48	information	information	NOUN
ftr-501	424	49	related	relate	VERB
ftr-501	424	50	to	to	ADP
ftr-501	424	51	official	official	ADJ
ftr-501	424	52	duties	duty	NOUN
ftr-501	424	53	.	.	PUNCT
ftr-501	425	1	the	the	DET
ftr-501	425	2	disclosures	disclosure	NOUN
ftr-501	425	3	at	at	ADP
ftr-501	425	4	issue	issue	NOUN
ftr-501	425	5	clearly	clearly	ADV
ftr-501	425	6	were	be	AUX
ftr-501	425	7	not	not	PART
ftr-501	425	8	although	although	SCONJ
ftr-501	425	9	the	the	DET
ftr-501	425	10	language	language	NOUN
ftr-501	425	11	of	of	ADP
ftr-501	425	12	this	this	DET
ftr-501	425	13	section	section	NOUN
ftr-501	425	14	is	be	AUX
ftr-501	425	15	somewhat	somewhat	ADV
ftr-501	425	16	murky	murky	ADJ
ftr-501	425	17	,	,	PUNCT
ftr-501	425	18	and	and	CCONJ
ftr-501	425	19	might	might	AUX
ftr-501	425	20	be	be	AUX
ftr-501	425	21	interpreted	interpret	VERB
ftr-501	425	22	to	to	PART
ftr-501	425	23	authorize	authorize	VERB
ftr-501	425	24	disclosures	disclosure	NOUN
ftr-501	425	25	only	only	ADV
ftr-501	425	26	during	during	ADP
ftr-501	425	27	the	the	DET
ftr-501	425	28	investigative	investigative	ADJ
ftr-501	425	29	phase	phase	NOUN
ftr-501	425	30	,	,	PUNCT
ftr-501	425	31	any	any	DET
ftr-501	425	32	doubt	doubt	NOUN
ftr-501	425	33	as	as	ADP
ftr-501	425	34	to	to	ADP
ftr-501	425	35	the	the	DET
ftr-501	425	36	broader	broad	ADJ
ftr-501	425	37	scope	scope	NOUN
ftr-501	425	38	of	of	ADP
ftr-501	425	39	this	this	DET
ftr-501	425	40	authorization	authorization	NOUN
ftr-501	425	41	is	be	AUX
ftr-501	425	42	resolved	resolve	VERB
ftr-501	425	43	by	by	ADP
ftr-501	425	44	reference	reference	NOUN
ftr-501	425	45	to	to	ADP
ftr-501	425	46	§	§	PROPN
ftr-501	425	47	§	§	PROPN
ftr-501	425	48	6323	6323	NUM
ftr-501	425	49	and	and	CCONJ
ftr-501	425	50	6331	6331	NUM
ftr-501	425	51	,	,	PUNCT
ftr-501	425	52	which	which	PRON
ftr-501	425	53	are	be	AUX
ftr-501	425	54	incorporated	incorporate	VERB
ftr-501	425	55	into	into	ADP
ftr-501	425	56	§	§	PROPN
ftr-501	425	57	6103(a	6103(a	NUM
ftr-501	425	58	)	)	PUNCT
ftr-501	425	59	by	by	ADP
ftr-501	425	60	the	the	DET
ftr-501	425	61	phrase	phrase	NOUN
ftr-501	425	62	"	"	PUNCT
ftr-501	425	63	as	as	SCONJ
ftr-501	425	64	authorized	authorize	VERB
ftr-501	425	65	by	by	ADP
ftr-501	425	66	this	this	DET
ftr-501	425	67	title	title	NOUN
ftr-501	425	68	.	.	PUNCT
ftr-501	425	69	"	"	PUNCT
ftr-501	426	1	62	62	NUM
ftr-501	426	2	.	.	PUNCT
ftr-501	427	1	e.g.	e.g.	ADV
ftr-501	427	2	,	,	PUNCT
ftr-501	427	3	heller	heller	PROPN
ftr-501	427	4	v.	v.	PROPN
ftr-501	427	5	plave	plave	PROPN
ftr-501	427	6	,	,	PUNCT
ftr-501	427	7	657	657	NUM
ftr-501	427	8	f.	f.	PROPN
ftr-501	427	9	supp	supp	PROPN
ftr-501	427	10	.	.	PUNCT
ftr-501	428	1	95	95	NUM
ftr-501	428	2	(	(	PUNCT
ftr-501	428	3	s.d	s.d	PROPN
ftr-501	428	4	.	.	PROPN
ftr-501	428	5	fla	fla	PROPN
ftr-501	428	6	.	.	PUNCT
ftr-501	428	7	1987	1987	NUM
ftr-501	428	8	)	)	PUNCT
ftr-501	428	9	(	(	PUNCT
ftr-501	428	10	decided	decide	VERB
ftr-501	428	11	under	under	ADP
ftr-501	428	12	§	§	PROPN
ftr-501	428	13	7217	7217	NUM
ftr-501	428	14	.	.	PUNCT
ftr-501	429	1	in	in	ADP
ftr-501	429	2	which	which	PRON
ftr-501	429	3	the	the	DET
ftr-501	429	4	court	court	NOUN
ftr-501	429	5	also	also	ADV
ftr-501	429	6	noted	note	VERB
ftr-501	429	7	that	that	SCONJ
ftr-501	429	8	regs	reg	NOUN
ftr-501	429	9	.	.	PUNCT
ftr-501	430	1	§	§	PROPN
ftr-501	430	2	301.6103(k)(6)-l(a	301.6103(k)(6)-l(a	NUM
ftr-501	430	3	)	)	PUNCT
ftr-501	430	4	provides	provide	VERB
ftr-501	430	5	similar	similar	ADJ
ftr-501	430	6	restrictions	restriction	NOUN
ftr-501	430	7	on	on	ADP
ftr-501	430	8	disclosures	disclosure	NOUN
ftr-501	430	9	)	)	PUNCT
ftr-501	430	10	.	.	PUNCT
ftr-501	431	1	on	on	ADP
ftr-501	431	2	a	a	DET
ftr-501	431	3	side	side	NOUN
ftr-501	431	4	issue	issue	NOUN
ftr-501	431	5	relevant	relevant	ADJ
ftr-501	431	6	to	to	ADP
ftr-501	431	7	this	this	DET
ftr-501	431	8	point	point	NOUN
ftr-501	431	9	,	,	PUNCT
ftr-501	431	10	the	the	DET
ftr-501	431	11	court	court	NOUN
ftr-501	431	12	in	in	ADP
ftr-501	431	13	timmerman	timmerman	PROPN
ftr-501	431	14	v.	v.	PROPN
ftr-501	431	15	swenson	swenson	PROPN
ftr-501	431	16	.	.	PUNCT
ftr-501	432	1	79	79	NUM
ftr-501	432	2	-	-	SYM
ftr-501	432	3	2	2	NUM
ftr-501	432	4	u.s	u.s	PROPN
ftr-501	432	5	.	.	PROPN
ftr-501	432	6	tax	tax	PROPN
ftr-501	432	7	cas	cas	PROPN
ftr-501	432	8	.	.	PUNCT
ftr-501	432	9	(	(	PUNCT
ftr-501	432	10	cch	cch	PROPN
ftr-501	432	11	)	)	PUNCT
ftr-501	432	12	9588	9588	NUM
ftr-501	432	13	,	,	PUNCT
ftr-501	432	14	44	44	NUM
ftr-501	432	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	432	16	(	(	PUNCT
ftr-501	432	17	p	p	NOUN
ftr-501	432	18	-	-	PUNCT
ftr-501	432	19	h	h	NOUN
ftr-501	432	20	)	)	PUNCT
ftr-501	432	21	79	79	NUM
ftr-501	432	22	-	-	SYM
ftr-501	432	23	5727	5727	NUM
ftr-501	432	24	(	(	PUNCT
ftr-501	432	25	d.	d.	PROPN
ftr-501	432	26	minn	minn	PROPN
ftr-501	432	27	.	.	PROPN
ftr-501	432	28	1979	1979	NUM
ftr-501	432	29	)	)	PUNCT
ftr-501	432	30	.	.	PUNCT
ftr-501	433	1	citing	cite	VERB
ftr-501	433	2	§	§	PROPN
ftr-501	433	3	6103(k)(6	6103(k)(6	NOUN
ftr-501	433	4	)	)	PUNCT
ftr-501	433	5	and	and	CCONJ
ftr-501	433	6	regs	reg	NOUN
ftr-501	433	7	.	.	PUNCT
ftr-501	434	1	§	§	PROPN
ftr-501	434	2	404.6103(k)(6)-l(b	404.6103(k)(6)-l(b	NUM
ftr-501	434	3	)	)	PUNCT
ftr-501	434	4	(	(	PUNCT
ftr-501	434	5	now	now	ADV
ftr-501	434	6	§	§	PROPN
ftr-501	434	7	301.6103(k)(6)-l(b	301.6103(k)(6)-l(b	NUM
ftr-501	434	8	)	)	PUNCT
ftr-501	434	9	)	)	PUNCT
ftr-501	434	10	.	.	PUNCT
ftr-501	435	1	held	hold	VERB
ftr-501	435	2	that	that	SCONJ
ftr-501	435	3	where	where	SCONJ
ftr-501	435	4	the	the	DET
ftr-501	435	5	taxpayer	taxpayer	NOUN
ftr-501	435	6	had	have	AUX
ftr-501	435	7	disappeared	disappear	VERB
ftr-501	435	8	with	with	ADP
ftr-501	435	9	outstanding	outstanding	ADJ
ftr-501	435	10	tax	tax	NOUN
ftr-501	435	11	deficiencies	deficiency	NOUN
ftr-501	435	12	,	,	PUNCT
ftr-501	435	13	the	the	DET
ftr-501	435	14	service	service	NOUN
ftr-501	435	15	was	be	AUX
ftr-501	435	16	authorized	authorize	VERB
ftr-501	435	17	to	to	PART
ftr-501	435	18	send	send	VERB
ftr-501	435	19	levies	levy	NOUN
ftr-501	435	20	to	to	ADP
ftr-501	435	21	any	any	DET
ftr-501	435	22	financial	financial	ADJ
ftr-501	435	23	institution	institution	NOUN
ftr-501	435	24	in	in	ADP
ftr-501	435	25	the	the	DET
ftr-501	435	26	area	area	NOUN
ftr-501	435	27	,	,	PUNCT
ftr-501	435	28	hoping	hope	VERB
ftr-501	435	29	to	to	PART
ftr-501	435	30	locate	locate	VERB
ftr-501	435	31	property	property	NOUN
ftr-501	435	32	belonging	belong	VERB
ftr-501	435	33	to	to	ADP
ftr-501	435	34	the	the	DET
ftr-501	435	35	taxpayer	taxpayer	NOUN
ftr-501	435	36	.	.	PUNCT
ftr-501	436	1	the	the	DET
ftr-501	436	2	fact	fact	NOUN
ftr-501	436	3	that	that	SCONJ
ftr-501	436	4	some	some	PRON
ftr-501	436	5	of	of	ADP
ftr-501	436	6	the	the	DET
ftr-501	436	7	levies	levy	NOUN
ftr-501	436	8	were	be	AUX
ftr-501	436	9	sent	send	VERB
ftr-501	436	10	to	to	ADP
ftr-501	436	11	banks	bank	NOUN
ftr-501	436	12	not	not	PART
ftr-501	436	13	holding	hold	VERB
ftr-501	436	14	the	the	DET
ftr-501	436	15	taxpayer	taxpayer	NOUN
ftr-501	436	16	's	's	PART
ftr-501	436	17	property	property	NOUN
ftr-501	436	18	did	do	AUX
ftr-501	436	19	not	not	PART
ftr-501	436	20	render	render	VERB
ftr-501	436	21	the	the	DET
ftr-501	436	22	levies	levy	NOUN
ftr-501	436	23	improper	improper	ADJ
ftr-501	436	24	so	so	SCONJ
ftr-501	436	25	as	as	SCONJ
ftr-501	436	26	to	to	PART
ftr-501	436	27	form	form	VERB
ftr-501	436	28	the	the	DET
ftr-501	436	29	basis	basis	NOUN
ftr-501	436	30	for	for	ADP
ftr-501	436	31	§	§	PROPN
ftr-501	436	32	7217	7217	NUM
ftr-501	436	33	liability	liability	NOUN
ftr-501	436	34	.	.	PUNCT
ftr-501	437	1	63	63	NUM
ftr-501	437	2	.	.	PUNCT
ftr-501	438	1	see	see	VERB
ftr-501	438	2	infra	infra	NOUN
ftr-501	438	3	text	text	NOUN
ftr-501	438	4	accompanying	accompanying	ADJ
ftr-501	438	5	notes	note	NOUN
ftr-501	438	6	106	106	NUM
ftr-501	438	7	-	-	SYM
ftr-501	438	8	18	18	NUM
ftr-501	438	9	for	for	ADP
ftr-501	438	10	a	a	DET
ftr-501	438	11	discussion	discussion	NOUN
ftr-501	438	12	of	of	ADP
ftr-501	438	13	liability	liability	NOUN
ftr-501	438	14	under	under	ADP
ftr-501	438	15	§	§	PROPN
ftr-501	438	16	7433	7433	NUM
ftr-501	438	17	for	for	ADP
ftr-501	438	18	collection	collection	NOUN
ftr-501	438	19	activities	activity	NOUN
ftr-501	438	20	undertaken	undertake	VERB
ftr-501	438	21	pursuant	pursuant	ADV
ftr-501	438	22	to	to	ADP
ftr-501	438	23	an	an	DET
ftr-501	438	24	erroneous	erroneous	ADJ
ftr-501	438	25	assessment	assessment	NOUN
ftr-501	438	26	.	.	PUNCT
ftr-501	439	1	64	64	NUM
ftr-501	439	2	.	.	PUNCT
ftr-501	440	1	670	670	NUM
ftr-501	440	2	f.	f.	PROPN
ftr-501	440	3	supp	supp	PROPN
ftr-501	440	4	.	.	PUNCT
ftr-501	441	1	638	638	NUM
ftr-501	441	2	(	(	PUNCT
ftr-501	441	3	w.d.n.c	w.d.n.c	PROPN
ftr-501	441	4	.	.	PROPN
ftr-501	441	5	1987	1987	NUM
ftr-501	441	6	)	)	PUNCT
ftr-501	441	7	,	,	PUNCT
ftr-501	441	8	aftd	aftd	PROPN
ftr-501	441	9	,	,	PUNCT
ftr-501	441	10	849	849	NUM
ftr-501	441	11	f.2d	f.2d	NOUN
ftr-501	441	12	604	604	NUM
ftr-501	441	13	(	(	PUNCT
ftr-501	441	14	4th	4th	ADJ
ftr-501	441	15	cir	cir	NOUN
ftr-501	441	16	.	.	PUNCT
ftr-501	441	17	1988	1988	NUM
ftr-501	441	18	)	)	PUNCT
ftr-501	441	19	.	.	PUNCT
ftr-501	442	1	65	65	NUM
ftr-501	442	2	.	.	NOUN
ftr-501	443	1	672	672	NUM
ftr-501	443	2	f.	f.	PROPN
ftr-501	443	3	supp	supp	PROPN
ftr-501	443	4	.	.	PUNCT
ftr-501	444	1	442	442	NUM
ftr-501	444	2	(	(	PUNCT
ftr-501	444	3	n.d	n.d	PROPN
ftr-501	444	4	.	.	PROPN
ftr-501	444	5	cal	cal	PROPN
ftr-501	444	6	.	.	PUNCT
ftr-501	445	1	1987	1987	NUM
ftr-501	445	2	)	)	PUNCT
ftr-501	445	3	.	.	PUNCT
ftr-501	446	1	aff'd	aff'd	PROPN
ftr-501	446	2	sub	sub	PROPN
ftr-501	446	3	nom	nom	PROPN
ftr-501	446	4	.	.	PROPN
ftr-501	446	5	united	united	PROPN
ftr-501	446	6	states	states	PROPN
ftr-501	446	7	v.	v.	ADP
ftr-501	446	8	lisle	lisle	PROPN
ftr-501	446	9	,	,	PUNCT
ftr-501	446	10	1993	1993	NUM
ftr-501	446	11	u.s	u.s	PROPN
ftr-501	446	12	.	.	PROPN
ftr-501	446	13	app	app	PROPN
ftr-501	446	14	.	.	PROPN
ftr-501	446	15	lexis	lexis	PROPN
ftr-501	446	16	20987	20987	NUM
ftr-501	446	17	(	(	PUNCT
ftr-501	446	18	9th	9th	ADJ
ftr-501	446	19	cir	cir	NOUN
ftr-501	446	20	.	.	PUNCT
ftr-501	446	21	1993	1993	NUM
ftr-501	446	22	)	)	PUNCT
ftr-501	446	23	.	.	PUNCT
ftr-501	447	1	66	66	NUM
ftr-501	447	2	.	.	NUM
ftr-501	447	3	771	771	NUM
ftr-501	447	4	f.2d	f.2d	SYM
ftr-501	447	5	383	383	NUM
ftr-501	447	6	(	(	PUNCT
ftr-501	447	7	8th	8th	ADJ
ftr-501	447	8	cir	cir	NOUN
ftr-501	447	9	.	.	PUNCT
ftr-501	447	10	1985	1985	NUM
ftr-501	447	11	)	)	PUNCT
ftr-501	447	12	(	(	PUNCT
ftr-501	447	13	decided	decide	VERB
ftr-501	447	14	under	under	ADP
ftr-501	447	15	§	§	PROPN
ftr-501	447	16	7217	7217	NUM
ftr-501	447	17	)	)	PUNCT
ftr-501	447	18	.	.	PUNCT
ftr-501	448	1	19931	19931	NUM
ftr-501	448	2	florida	florida	PROPN
ftr-501	448	3	tax	tax	NOUN
ftr-501	448	4	review	review	NOUN
ftr-501	448	5	necessary	necessary	ADJ
ftr-501	448	6	to	to	ADP
ftr-501	448	7	official	official	ADJ
ftr-501	448	8	duties	duty	NOUN
ftr-501	448	9	because	because	SCONJ
ftr-501	448	10	the	the	DET
ftr-501	448	11	underlying	underlying	ADJ
ftr-501	448	12	assessment	assessment	NOUN
ftr-501	448	13	was	be	AUX
ftr-501	448	14	improper	improper	ADJ
ftr-501	448	15	.	.	PUNCT
ftr-501	448	16	"	"	PUNCT
ftr-501	449	1	6	6	NUM
ftr-501	449	2	7	7	NUM
ftr-501	449	3	although	although	SCONJ
ftr-501	449	4	the	the	DET
ftr-501	449	5	husby	husby	PROPN
ftr-501	449	6	court	court	PROPN
ftr-501	449	7	expressly	expressly	ADV
ftr-501	449	8	based	base	VERB
ftr-501	449	9	its	its	PRON
ftr-501	449	10	ruling	ruling	NOUN
ftr-501	449	11	on	on	ADP
ftr-501	449	12	the	the	DET
ftr-501	449	13	"	"	PUNCT
ftr-501	449	14	plain	plain	ADJ
ftr-501	449	15	language	language	NOUN
ftr-501	449	16	"	"	PUNCT
ftr-501	449	17	of	of	ADP
ftr-501	449	18	the	the	DET
ftr-501	449	19	statute	statute	NOUN
ftr-501	449	20	,	,	PUNCT
ftr-501	449	21	it	it	PRON
ftr-501	449	22	in	in	ADP
ftr-501	449	23	fact	fact	NOUN
ftr-501	449	24	went	go	VERB
ftr-501	449	25	beyond	beyond	ADP
ftr-501	449	26	the	the	DET
ftr-501	449	27	statutory	statutory	ADJ
ftr-501	449	28	language	language	NOUN
ftr-501	449	29	,	,	PUNCT
ftr-501	449	30	reading	read	VERB
ftr-501	449	31	into	into	ADP
ftr-501	449	32	the	the	DET
ftr-501	449	33	statute	statute	NOUN
ftr-501	449	34	an	an	DET
ftr-501	449	35	implicit	implicit	ADJ
ftr-501	449	36	requirement	requirement	NOUN
ftr-501	449	37	that	that	SCONJ
ftr-501	449	38	the	the	DET
ftr-501	449	39	underlying	underlying	ADJ
ftr-501	449	40	assessment	assessment	NOUN
ftr-501	449	41	be	be	AUX
ftr-501	449	42	valid	valid	ADJ
ftr-501	449	43	.	.	PUNCT
ftr-501	450	1	in	in	ADP
ftr-501	450	2	rorex	rorex	PROPN
ftr-501	450	3	,	,	PUNCT
ftr-501	450	4	revenue	revenue	NOUN
ftr-501	450	5	agent	agent	NOUN
ftr-501	450	6	traynor	traynor	NOUN
ftr-501	450	7	served	serve	VERB
ftr-501	450	8	a	a	DET
ftr-501	450	9	notice	notice	NOUN
ftr-501	450	10	of	of	ADP
ftr-501	450	11	levy	levy	NOUN
ftr-501	450	12	on	on	ADP
ftr-501	450	13	plaintiffs	plaintiff	NOUN
ftr-501	450	14	'	'	PART
ftr-501	450	15	bank	bank	NOUN
ftr-501	450	16	,	,	PUNCT
ftr-501	450	17	despite	despite	SCONJ
ftr-501	450	18	the	the	DET
ftr-501	450	19	fact	fact	NOUN
ftr-501	450	20	that	that	SCONJ
ftr-501	450	21	plaintiffs	plaintiff	NOUN
ftr-501	450	22	had	have	AUX
ftr-501	450	23	timely	timely	ADV
ftr-501	450	24	made	make	VERB
ftr-501	450	25	all	all	DET
ftr-501	450	26	payments	payment	NOUN
ftr-501	450	27	due	due	ADJ
ftr-501	450	28	under	under	ADP
ftr-501	450	29	an	an	DET
ftr-501	450	30	installment	installment	NOUN
ftr-501	450	31	settlement	settlement	NOUN
ftr-501	450	32	agreement	agreement	NOUN
ftr-501	450	33	with	with	ADP
ftr-501	450	34	the	the	DET
ftr-501	450	35	service	service	NOUN
ftr-501	450	36	.	.	PUNCT
ftr-501	451	1	in	in	ADP
ftr-501	451	2	his	his	PRON
ftr-501	451	3	defense	defense	NOUN
ftr-501	451	4	to	to	ADP
ftr-501	451	5	plaintiffs	plaintiff	NOUN
ftr-501	451	6	'	'	PART
ftr-501	451	7	claims	claim	NOUN
ftr-501	451	8	under	under	ADP
ftr-501	451	9	section	section	NOUN
ftr-501	451	10	7217	7217	NUM
ftr-501	451	11	,	,	PUNCT
ftr-501	451	12	the	the	DET
ftr-501	451	13	predecessor	predecessor	NOUN
ftr-501	451	14	to	to	ADP
ftr-501	451	15	section	section	NOUN
ftr-501	451	16	7431	7431	NUM
ftr-501	451	17	,	,	PUNCT
ftr-501	451	18	traynor	traynor	PROPN
ftr-501	451	19	argued	argue	VERB
ftr-501	451	20	that	that	SCONJ
ftr-501	451	21	his	his	PRON
ftr-501	451	22	disclosure	disclosure	NOUN
ftr-501	451	23	of	of	ADP
ftr-501	451	24	return	return	NOUN
ftr-501	451	25	information	information	NOUN
ftr-501	451	26	was	be	AUX
ftr-501	451	27	authorized	authorize	VERB
ftr-501	451	28	by	by	ADP
ftr-501	451	29	section	section	NOUN
ftr-501	451	30	6103(k)(6	6103(k)(6	NUM
ftr-501	451	31	)	)	PUNCT
ftr-501	451	32	.	.	PUNCT
ftr-501	452	1	the	the	DET
ftr-501	452	2	court	court	NOUN
ftr-501	452	3	rejected	reject	VERB
ftr-501	452	4	this	this	DET
ftr-501	452	5	defense	defense	NOUN
ftr-501	452	6	,	,	PUNCT
ftr-501	452	7	noting	note	VERB
ftr-501	452	8	that	that	SCONJ
ftr-501	452	9	such	such	DET
ftr-501	452	10	a	a	DET
ftr-501	452	11	holding	holding	NOUN
ftr-501	452	12	"	"	PUNCT
ftr-501	452	13	would	would	AUX
ftr-501	452	14	open	open	VERB
ftr-501	452	15	a	a	DET
ftr-501	452	16	significant	significant	ADJ
ftr-501	452	17	loophole	loophole	NOUN
ftr-501	452	18	in	in	ADP
ftr-501	452	19	section	section	NOUN
ftr-501	452	20	7217	7217	NUM
ftr-501	452	21	in	in	ADP
ftr-501	452	22	that	that	DET
ftr-501	452	23	internal	internal	ADJ
ftr-501	452	24	revenue	revenue	NOUN
ftr-501	452	25	service	service	NOUN
ftr-501	452	26	employees	employee	NOUN
ftr-501	452	27	could	could	AUX
ftr-501	452	28	disclose	disclose	VERB
ftr-501	452	29	return	return	NOUN
ftr-501	452	30	information	information	NOUN
ftr-501	452	31	about	about	ADP
ftr-501	452	32	any	any	DET
ftr-501	452	33	taxpayer	taxpayer	NOUN
ftr-501	452	34	simply	simply	ADV
ftr-501	452	35	by	by	ADP
ftr-501	452	36	making	make	VERB
ftr-501	452	37	the	the	DET
ftr-501	452	38	disclosure	disclosure	NOUN
ftr-501	452	39	in	in	ADP
ftr-501	452	40	the	the	DET
ftr-501	452	41	form	form	NOUN
ftr-501	452	42	of	of	ADP
ftr-501	452	43	a	a	DET
ftr-501	452	44	notice	notice	NOUN
ftr-501	452	45	of	of	ADP
ftr-501	452	46	levy	levy	NOUN
ftr-501	452	47	.	.	PUNCT
ftr-501	453	1	the	the	DET
ftr-501	453	2	employees	employee	NOUN
ftr-501	453	3	would	would	AUX
ftr-501	453	4	never	never	ADV
ftr-501	453	5	be	be	AUX
ftr-501	453	6	subject	subject	ADJ
ftr-501	453	7	to	to	ADP
ftr-501	453	8	liability	liability	NOUN
ftr-501	453	9	under	under	ADP
ftr-501	453	10	section	section	NOUN
ftr-501	453	11	7217	7217	NUM
ftr-501	453	12	....	....	PUNCT
ftr-501	454	1	although	although	SCONJ
ftr-501	454	2	the	the	DET
ftr-501	454	3	holdings	holding	NOUN
ftr-501	454	4	in	in	ADP
ftr-501	454	5	husby	husby	PROPN
ftr-501	454	6	and	and	CCONJ
ftr-501	454	7	rorex	rorex	ADJ
ftr-501	454	8	advance	advance	NOUN
ftr-501	454	9	the	the	DET
ftr-501	454	10	goals	goal	NOUN
ftr-501	454	11	of	of	ADP
ftr-501	454	12	taxpayer	taxpayer	NOUN
ftr-501	454	13	protection	protection	NOUN
ftr-501	454	14	,	,	PUNCT
ftr-501	454	15	they	they	PRON
ftr-501	454	16	do	do	VERB
ftr-501	454	17	so	so	ADV
ftr-501	454	18	only	only	ADV
ftr-501	454	19	by	by	ADP
ftr-501	454	20	expanding	expand	VERB
ftr-501	454	21	upon	upon	SCONJ
ftr-501	454	22	the	the	DET
ftr-501	454	23	language	language	NOUN
ftr-501	454	24	of	of	ADP
ftr-501	454	25	the	the	DET
ftr-501	454	26	statute	statute	NOUN
ftr-501	454	27	.	.	PUNCT
ftr-501	455	1	the	the	DET
ftr-501	455	2	flippo	flippo	PROPN
ftr-501	455	3	court	court	NOUN
ftr-501	455	4	's	's	PART
ftr-501	455	5	ruling	ruling	NOUN
ftr-501	455	6	,	,	PUNCT
ftr-501	455	7	denying	deny	VERB
ftr-501	455	8	governmental	governmental	ADJ
ftr-501	455	9	liability	liability	NOUN
ftr-501	455	10	,	,	PUNCT
ftr-501	455	11	is	be	AUX
ftr-501	455	12	correct	correct	ADJ
ftr-501	455	13	,	,	PUNCT
ftr-501	455	14	based	base	VERB
ftr-501	455	15	upon	upon	SCONJ
ftr-501	455	16	a	a	DET
ftr-501	455	17	strict	strict	ADJ
ftr-501	455	18	interpretation	interpretation	NOUN
ftr-501	455	19	of	of	ADP
ftr-501	455	20	the	the	DET
ftr-501	455	21	statute	statute	NOUN
ftr-501	455	22	.	.	PUNCT
ftr-501	456	1	congress	congress	PROPN
ftr-501	456	2	has	have	AUX
ftr-501	456	3	,	,	PUNCT
ftr-501	456	4	whether	whether	SCONJ
ftr-501	456	5	intentionally	intentionally	ADV
ftr-501	456	6	or	or	CCONJ
ftr-501	456	7	not	not	PART
ftr-501	456	8	,	,	PUNCT
ftr-501	456	9	created	create	VERB
ftr-501	456	10	a	a	DET
ftr-501	456	11	very	very	ADV
ftr-501	456	12	large	large	ADJ
ftr-501	456	13	gap	gap	NOUN
ftr-501	456	14	in	in	ADP
ftr-501	456	15	its	its	PRON
ftr-501	456	16	scheme	scheme	NOUN
ftr-501	456	17	of	of	ADP
ftr-501	456	18	taxpayer	taxpayer	NOUN
ftr-501	456	19	protection	protection	NOUN
ftr-501	456	20	.	.	PUNCT
ftr-501	457	1	the	the	DET
ftr-501	457	2	present	present	ADJ
ftr-501	457	3	statutory	statutory	ADJ
ftr-501	457	4	scheme	scheme	NOUN
ftr-501	457	5	,	,	PUNCT
ftr-501	457	6	strictly	strictly	ADV
ftr-501	457	7	construed	construe	VERB
ftr-501	457	8	,	,	PUNCT
ftr-501	457	9	will	will	AUX
ftr-501	457	10	not	not	PART
ftr-501	457	11	impose	impose	VERB
ftr-501	457	12	liability	liability	NOUN
ftr-501	457	13	for	for	ADP
ftr-501	457	14	disclosures	disclosure	NOUN
ftr-501	457	15	made	make	VERB
ftr-501	457	16	in	in	ADP
ftr-501	457	17	the	the	DET
ftr-501	457	18	course	course	NOUN
ftr-501	457	19	of	of	ADP
ftr-501	457	20	collection	collection	NOUN
ftr-501	457	21	activities	activity	NOUN
ftr-501	457	22	that	that	PRON
ftr-501	457	23	are	be	AUX
ftr-501	457	24	based	base	VERB
ftr-501	457	25	on	on	ADP
ftr-501	457	26	an	an	DET
ftr-501	457	27	assessment	assessment	NOUN
ftr-501	457	28	,	,	PUNCT
ftr-501	457	29	regardless	regardless	ADV
ftr-501	457	30	of	of	ADP
ftr-501	457	31	how	how	SCONJ
ftr-501	457	32	completely	completely	ADV
ftr-501	457	33	unjustified	unjustified	ADJ
ftr-501	457	34	and	and	CCONJ
ftr-501	457	35	unsupported	unsupported	ADJ
ftr-501	457	36	that	that	DET
ftr-501	457	37	assessment	assessment	NOUN
ftr-501	457	38	may	may	AUX
ftr-501	457	39	be.69	be.69	VERB
ftr-501	457	40	7	7	NUM
ftr-501	457	41	.	.	PUNCT
ftr-501	458	1	good	good	ADJ
ftr-501	458	2	faith	faith	NOUN
ftr-501	458	3	defense.-section	defense.-section	PROPN
ftr-501	458	4	7431	7431	NUM
ftr-501	458	5	(	(	PUNCT
ftr-501	458	6	b	b	NOUN
ftr-501	458	7	)	)	PUNCT
ftr-501	458	8	provides	provide	VERB
ftr-501	458	9	that	that	SCONJ
ftr-501	458	10	"	"	PUNCT
ftr-501	458	11	[	[	X
ftr-501	458	12	n]o	n]o	NOUN
ftr-501	458	13	liability	liability	NOUN
ftr-501	458	14	shall	shall	AUX
ftr-501	458	15	arise	arise	VERB
ftr-501	458	16	under	under	ADP
ftr-501	458	17	this	this	DET
ftr-501	458	18	section	section	NOUN
ftr-501	458	19	with	with	ADP
ftr-501	458	20	respect	respect	NOUN
ftr-501	458	21	to	to	ADP
ftr-501	458	22	any	any	DET
ftr-501	458	23	disclosure	disclosure	NOUN
ftr-501	458	24	which	which	PRON
ftr-501	458	25	results	result	VERB
ftr-501	458	26	from	from	ADP
ftr-501	458	27	a	a	DET
ftr-501	458	28	good	good	ADJ
ftr-501	458	29	faith	faith	NOUN
ftr-501	458	30	,	,	PUNCT
ftr-501	458	31	but	but	CCONJ
ftr-501	458	32	erroneous	erroneous	ADJ
ftr-501	458	33	,	,	PUNCT
ftr-501	458	34	interpretation	interpretation	NOUN
ftr-501	458	35	of	of	ADP
ftr-501	458	36	section	section	NOUN
ftr-501	458	37	6103	6103	NUM
ftr-501	458	38	.	.	PUNCT
ftr-501	458	39	"	"	PUNCT
ftr-501	459	1	the	the	DET
ftr-501	459	2	courts	court	NOUN
ftr-501	459	3	that	that	PRON
ftr-501	459	4	have	have	AUX
ftr-501	459	5	addressed	address	VERB
ftr-501	459	6	the	the	DET
ftr-501	459	7	issue	issue	NOUN
ftr-501	459	8	agree	agree	VERB
ftr-501	459	9	that	that	SCONJ
ftr-501	459	10	the	the	DET
ftr-501	459	11	determination	determination	NOUN
ftr-501	459	12	of	of	ADP
ftr-501	459	13	"	"	PUNCT
ftr-501	459	14	good	good	ADJ
ftr-501	459	15	faith	faith	NOUN
ftr-501	459	16	"	"	PUNCT
ftr-501	459	17	is	be	AUX
ftr-501	459	18	to	to	PART
ftr-501	459	19	be	be	AUX
ftr-501	459	20	made	make	VERB
ftr-501	459	21	using	use	VERB
ftr-501	459	22	an	an	DET
ftr-501	459	23	objective	objective	ADJ
ftr-501	459	24	standard	standard	NOUN
ftr-501	459	25	,	,	PUNCT
ftr-501	459	26	defined	define	VERB
ftr-501	459	27	as	as	ADP
ftr-501	459	28	whether	whether	SCONJ
ftr-501	459	29	the	the	DET
ftr-501	459	30	agent	agent	NOUN
ftr-501	459	31	's	's	PART
ftr-501	459	32	conduct	conduct	NOUN
ftr-501	459	33	violated	violate	VERB
ftr-501	459	34	clearly	clearly	ADV
ftr-501	459	35	established	establish	VERB
ftr-501	459	36	statutory	statutory	ADJ
ftr-501	459	37	or	or	CCONJ
ftr-501	459	38	constitutional	constitutional	ADJ
ftr-501	459	39	rights	right	NOUN
ftr-501	459	40	,	,	PUNCT
ftr-501	459	41	as	as	SCONJ
ftr-501	459	42	interpreted	interpret	VERB
ftr-501	459	43	in	in	ADP
ftr-501	459	44	regulations	regulation	NOUN
ftr-501	459	45	and	and	CCONJ
ftr-501	459	46	manuals	manual	NOUN
ftr-501	459	47	,	,	PUNCT
ftr-501	459	48	of	of	ADP
ftr-501	459	49	which	which	PRON
ftr-501	459	50	a	a	DET
ftr-501	459	51	reasonable	reasonable	ADJ
ftr-501	459	52	agent	agent	NOUN
ftr-501	459	53	would	would	AUX
ftr-501	459	54	have	have	VERB
ftr-501	459	55	known.7	known.7	PROPN
ftr-501	459	56	"	"	PUNCT
ftr-501	459	57	67	67	NUM
ftr-501	459	58	.	.	PROPN
ftr-501	459	59	672	672	NUM
ftr-501	459	60	f.	f.	PROPN
ftr-501	459	61	supp	supp	PROPN
ftr-501	459	62	.	.	PUNCT
ftr-501	460	1	at	at	ADP
ftr-501	460	2	445	445	NUM
ftr-501	460	3	.	.	PUNCT
ftr-501	461	1	cf	cf	NOUN
ftr-501	461	2	.	.	PUNCT
ftr-501	462	1	william	william	PROPN
ftr-501	462	2	e.	e.	PROPN
ftr-501	462	3	schrambling	schrambling	PROPN
ftr-501	462	4	accountancy	accountancy	PROPN
ftr-501	462	5	corp	corp	PROPN
ftr-501	462	6	.	.	PROPN
ftr-501	462	7	v.	v.	PROPN
ftr-501	462	8	united	united	PROPN
ftr-501	462	9	states	states	PROPN
ftr-501	462	10	,	,	PUNCT
ftr-501	462	11	689	689	NUM
ftr-501	462	12	f.	f.	PROPN
ftr-501	462	13	supp	supp	PROPN
ftr-501	462	14	.	.	PUNCT
ftr-501	463	1	1001	1001	NUM
ftr-501	463	2	(	(	PUNCT
ftr-501	463	3	n.d	n.d	PROPN
ftr-501	463	4	.	.	PROPN
ftr-501	463	5	cal	cal	PROPN
ftr-501	463	6	.	.	PUNCT
ftr-501	464	1	1988)(holding	1988)(holde	VERB
ftr-501	464	2	that	that	SCONJ
ftr-501	464	3	where	where	SCONJ
ftr-501	464	4	levy	levy	NOUN
ftr-501	464	5	was	be	AUX
ftr-501	464	6	based	base	VERB
ftr-501	464	7	on	on	ADP
ftr-501	464	8	correct	correct	ADJ
ftr-501	464	9	assessment	assessment	NOUN
ftr-501	464	10	,	,	PUNCT
ftr-501	464	11	but	but	CCONJ
ftr-501	464	12	proper	proper	ADJ
ftr-501	464	13	notice	notice	NOUN
ftr-501	464	14	not	not	PART
ftr-501	464	15	given	give	VERB
ftr-501	464	16	,	,	PUNCT
ftr-501	464	17	liability	liability	NOUN
ftr-501	464	18	under	under	ADP
ftr-501	464	19	§	§	PROPN
ftr-501	464	20	7431	7431	NUM
ftr-501	464	21	could	could	AUX
ftr-501	464	22	be	be	AUX
ftr-501	464	23	imposed	impose	VERB
ftr-501	464	24	)	)	PUNCT
ftr-501	464	25	,	,	PUNCT
ftr-501	464	26	rev'd	rev'd	VERB
ftr-501	464	27	on	on	ADP
ftr-501	464	28	other	other	ADJ
ftr-501	464	29	grounds	ground	NOUN
ftr-501	464	30	,	,	PUNCT
ftr-501	464	31	937	937	NUM
ftr-501	464	32	f.2d	f.2d	NOUN
ftr-501	464	33	1485	1485	NUM
ftr-501	464	34	(	(	PUNCT
ftr-501	464	35	9th	9th	ADJ
ftr-501	464	36	cir	cir	NOUN
ftr-501	464	37	.	.	PROPN
ftr-501	464	38	1991	1991	NUM
ftr-501	464	39	)	)	PUNCT
ftr-501	464	40	.	.	PUNCT
ftr-501	465	1	68	68	NUM
ftr-501	465	2	.	.	X
ftr-501	466	1	rorex	rorex	PROPN
ftr-501	466	2	,	,	PUNCT
ftr-501	466	3	771	771	NUM
ftr-501	466	4	f.2d	f.2d	NOUN
ftr-501	466	5	at	at	ADP
ftr-501	466	6	386	386	NUM
ftr-501	466	7	.	.	PUNCT
ftr-501	466	8	69	69	NUM
ftr-501	466	9	.	.	PUNCT
ftr-501	467	1	for	for	ADP
ftr-501	467	2	further	further	ADJ
ftr-501	467	3	discussion	discussion	NOUN
ftr-501	467	4	of	of	ADP
ftr-501	467	5	this	this	DET
ftr-501	467	6	gap	gap	NOUN
ftr-501	467	7	in	in	ADP
ftr-501	467	8	coverage	coverage	NOUN
ftr-501	467	9	,	,	PUNCT
ftr-501	467	10	see	see	VERB
ftr-501	467	11	infra	infra	NOUN
ftr-501	467	12	part	part	NOUN
ftr-501	467	13	iv.b	iv.b	NOUN
ftr-501	467	14	.	.	PROPN
ftr-501	468	1	70	70	NUM
ftr-501	468	2	.	.	PUNCT
ftr-501	468	3	see	see	VERB
ftr-501	468	4	huckaby	huckaby	PROPN
ftr-501	468	5	v.	v.	PROPN
ftr-501	468	6	united	united	PROPN
ftr-501	468	7	states	states	PROPN
ftr-501	468	8	dep't	dep't	PROPN
ftr-501	468	9	of	of	ADP
ftr-501	468	10	treasury	treasury	PROPN
ftr-501	468	11	,	,	PUNCT
ftr-501	468	12	irs	irs	PROPN
ftr-501	468	13	,	,	PUNCT
ftr-501	468	14	794	794	NUM
ftr-501	468	15	f.2d	f.2d	ADP
ftr-501	468	16	1041	1041	NUM
ftr-501	468	17	,	,	PUNCT
ftr-501	468	18	1048	1048	NUM
ftr-501	468	19	(	(	PUNCT
ftr-501	468	20	5th	5th	ADJ
ftr-501	468	21	cir	cir	NOUN
ftr-501	468	22	.	.	PUNCT
ftr-501	468	23	1986	1986	NUM
ftr-501	468	24	)	)	PUNCT
ftr-501	468	25	.	.	PUNCT
ftr-501	469	1	[	[	X
ftr-501	469	2	vol	vol	NOUN
ftr-501	469	3	1:10	1:10	NUM
ftr-501	469	4	irc	irc	PROPN
ftr-501	469	5	§	§	PROPN
ftr-501	469	6	§	§	PROPN
ftr-501	469	7	7431	7431	NUM
ftr-501	469	8	and	and	CCONJ
ftr-501	469	9	7433	7433	NUM
ftr-501	469	10	this	this	DET
ftr-501	469	11	standard	standard	NOUN
ftr-501	469	12	has	have	AUX
ftr-501	469	13	been	be	AUX
ftr-501	469	14	applied	apply	VERB
ftr-501	469	15	,	,	PUNCT
ftr-501	469	16	for	for	ADP
ftr-501	469	17	example	example	NOUN
ftr-501	469	18	,	,	PUNCT
ftr-501	469	19	to	to	PART
ftr-501	469	20	hold	hold	VERB
ftr-501	469	21	agents	agent	NOUN
ftr-501	469	22	not	not	PART
ftr-501	469	23	liable	liable	ADJ
ftr-501	469	24	under	under	ADP
ftr-501	469	25	section	section	NOUN
ftr-501	469	26	7217	7217	NUM
ftr-501	469	27	based	base	VERB
ftr-501	469	28	on	on	ADP
ftr-501	469	29	their	their	PRON
ftr-501	469	30	misinterpretation	misinterpretation	NOUN
ftr-501	469	31	of	of	ADP
ftr-501	469	32	section	section	NOUN
ftr-501	469	33	6103	6103	NUM
ftr-501	469	34	as	as	ADP
ftr-501	469	35	allowing	allow	VERB
ftr-501	469	36	the	the	DET
ftr-501	469	37	disclosure	disclosure	NOUN
ftr-501	469	38	of	of	ADP
ftr-501	469	39	return	return	NOUN
ftr-501	469	40	information	information	NOUN
ftr-501	469	41	to	to	PART
ftr-501	469	42	assist	assist	VERB
ftr-501	469	43	state	state	NOUN
ftr-501	469	44	tax	tax	NOUN
ftr-501	469	45	administrators	administrator	NOUN
ftr-501	469	46	with	with	ADP
ftr-501	469	47	an	an	DET
ftr-501	469	48	investigation	investigation	NOUN
ftr-501	469	49	into	into	ADP
ftr-501	469	50	personnel	personnel	NOUN
ftr-501	469	51	matters	matter	NOUN
ftr-501	469	52	.	.	PUNCT
ftr-501	469	53	"	"	PUNCT
ftr-501	470	1	another	another	DET
ftr-501	470	2	court	court	NOUN
ftr-501	470	3	found	find	VERB
ftr-501	470	4	that	that	SCONJ
ftr-501	470	5	the	the	DET
ftr-501	470	6	existence	existence	NOUN
ftr-501	470	7	of	of	ADP
ftr-501	470	8	a	a	DET
ftr-501	470	9	split	split	NOUN
ftr-501	470	10	in	in	ADP
ftr-501	470	11	authority	authority	NOUN
ftr-501	470	12	on	on	ADP
ftr-501	470	13	the	the	DET
ftr-501	470	14	"	"	PUNCT
ftr-501	470	15	loss	loss	NOUN
ftr-501	470	16	of	of	ADP
ftr-501	470	17	confidentiality	confidentiality	NOUN
ftr-501	470	18	"	"	PUNCT
ftr-501	470	19	defense	defense	NOUN
ftr-501	470	20	would	would	AUX
ftr-501	470	21	support	support	VERB
ftr-501	470	22	a	a	DET
ftr-501	470	23	"	"	PUNCT
ftr-501	470	24	good	good	ADJ
ftr-501	470	25	faith	faith	NOUN
ftr-501	470	26	"	"	PUNCT
ftr-501	470	27	defense.7this	defense.7this	PRON
ftr-501	470	28	latter	latter	ADJ
ftr-501	470	29	interpretation	interpretation	NOUN
ftr-501	470	30	of	of	ADP
ftr-501	470	31	the	the	DET
ftr-501	470	32	"	"	PUNCT
ftr-501	470	33	good	good	ADJ
ftr-501	470	34	faith	faith	NOUN
ftr-501	470	35	"	"	PUNCT
ftr-501	470	36	defense	defense	NOUN
ftr-501	470	37	puts	put	VERB
ftr-501	470	38	the	the	DET
ftr-501	470	39	government	government	NOUN
ftr-501	470	40	in	in	ADP
ftr-501	470	41	the	the	DET
ftr-501	470	42	enviable	enviable	ADJ
ftr-501	470	43	heads	head	NOUN
ftr-501	470	44	-	-	PUNCT
ftr-501	470	45	i	i	PRON
ftr-501	470	46	-	-	PUNCT
ftr-501	470	47	win	win	NOUN
ftr-501	470	48	-	-	PUNCT
ftr-501	470	49	tails	tail	NOUN
ftr-501	470	50	-	-	PUNCT
ftr-501	470	51	you	you	PRON
ftr-501	470	52	-	-	PUNCT
ftr-501	470	53	lose	lose	VERB
ftr-501	470	54	position	position	NOUN
ftr-501	470	55	of	of	ADP
ftr-501	470	56	being	be	AUX
ftr-501	470	57	able	able	ADJ
ftr-501	470	58	to	to	PART
ftr-501	470	59	argue	argue	VERB
ftr-501	470	60	,	,	PUNCT
ftr-501	470	61	in	in	ADP
ftr-501	470	62	any	any	DET
ftr-501	470	63	circuit	circuit	NOUN
ftr-501	470	64	except	except	SCONJ
ftr-501	470	65	the	the	DET
ftr-501	470	66	tenth	tenth	NOUN
ftr-501	470	67	,	,	PUNCT
ftr-501	470	68	that	that	SCONJ
ftr-501	470	69	it	it	PRON
ftr-501	470	70	is	be	AUX
ftr-501	470	71	not	not	PART
ftr-501	470	72	liable	liable	ADJ
ftr-501	470	73	for	for	ADP
ftr-501	470	74	a	a	DET
ftr-501	470	75	disclosure	disclosure	NOUN
ftr-501	470	76	of	of	ADP
ftr-501	470	77	information	information	NOUN
ftr-501	470	78	already	already	ADV
ftr-501	470	79	in	in	ADP
ftr-501	470	80	the	the	DET
ftr-501	470	81	public	public	ADJ
ftr-501	470	82	record	record	NOUN
ftr-501	470	83	because	because	SCONJ
ftr-501	470	84	either	either	CCONJ
ftr-501	470	85	the	the	DET
ftr-501	470	86	information	information	NOUN
ftr-501	470	87	was	be	AUX
ftr-501	470	88	not	not	PART
ftr-501	470	89	protected	protect	VERB
ftr-501	470	90	,	,	PUNCT
ftr-501	470	91	or	or	CCONJ
ftr-501	470	92	the	the	DET
ftr-501	470	93	service	service	NOUN
ftr-501	470	94	just	just	ADV
ftr-501	470	95	thought	think	VERB
ftr-501	470	96	it	it	PRON
ftr-501	470	97	was	be	AUX
ftr-501	470	98	not	not	PART
ftr-501	470	99	protected	protect	VERB
ftr-501	470	100	.	.	PUNCT
ftr-501	471	1	it	it	PRON
ftr-501	471	2	is	be	AUX
ftr-501	471	3	unlikely	unlikely	ADJ
ftr-501	471	4	,	,	PUNCT
ftr-501	471	5	at	at	ADP
ftr-501	471	6	least	least	ADJ
ftr-501	471	7	in	in	ADP
ftr-501	471	8	the	the	DET
ftr-501	471	9	short	short	ADJ
ftr-501	471	10	run	run	NOUN
ftr-501	471	11	,	,	PUNCT
ftr-501	471	12	that	that	SCONJ
ftr-501	471	13	the	the	DET
ftr-501	471	14	government	government	NOUN
ftr-501	471	15	will	will	AUX
ftr-501	471	16	lose	lose	VERB
ftr-501	471	17	many	many	ADJ
ftr-501	471	18	cases	case	NOUN
ftr-501	471	19	on	on	ADP
ftr-501	471	20	this	this	DET
ftr-501	471	21	issue	issue	NOUN
ftr-501	471	22	.	.	PUNCT
ftr-501	472	1	by	by	ADP
ftr-501	472	2	the	the	DET
ftr-501	472	3	express	express	ADJ
ftr-501	472	4	terms	term	NOUN
ftr-501	472	5	of	of	ADP
ftr-501	472	6	section	section	NOUN
ftr-501	472	7	743	743	NUM
ftr-501	472	8	1(b	1(b	NUM
ftr-501	472	9	)	)	PUNCT
ftr-501	472	10	,	,	PUNCT
ftr-501	472	11	the	the	DET
ftr-501	472	12	"	"	PUNCT
ftr-501	472	13	good	good	ADJ
ftr-501	472	14	faith	faith	NOUN
ftr-501	472	15	"	"	PUNCT
ftr-501	472	16	defense	defense	NOUN
ftr-501	472	17	applies	apply	VERB
ftr-501	472	18	only	only	ADV
ftr-501	472	19	to	to	ADP
ftr-501	472	20	misinterpretations	misinterpretation	NOUN
ftr-501	472	21	of	of	ADP
ftr-501	472	22	section	section	NOUN
ftr-501	472	23	6103	6103	NUM
ftr-501	472	24	,	,	PUNCT
ftr-501	472	25	not	not	PART
ftr-501	472	26	to	to	ADP
ftr-501	472	27	alleged	allege	VERB
ftr-501	472	28	mistakes	mistake	NOUN
ftr-501	472	29	of	of	ADP
ftr-501	472	30	facl73	facl73	NOUN
ftr-501	472	31	it	it	PRON
ftr-501	472	32	must	must	AUX
ftr-501	472	33	be	be	AUX
ftr-501	472	34	noted	note	VERB
ftr-501	472	35	,	,	PUNCT
ftr-501	472	36	however	however	ADV
ftr-501	472	37	,	,	PUNCT
ftr-501	472	38	that	that	SCONJ
ftr-501	472	39	an	an	DET
ftr-501	472	40	implicit	implicit	ADJ
ftr-501	472	41	"	"	PUNCT
ftr-501	472	42	good	good	ADJ
ftr-501	472	43	faith	faith	NOUN
ftr-501	472	44	"	"	PUNCT
ftr-501	472	45	defense	defense	NOUN
ftr-501	472	46	with	with	ADP
ftr-501	472	47	regard	regard	NOUN
ftr-501	472	48	to	to	ADP
ftr-501	472	49	factual	factual	ADJ
ftr-501	472	50	issues	issue	NOUN
ftr-501	472	51	exists	exist	VERB
ftr-501	472	52	by	by	ADP
ftr-501	472	53	virtue	virtue	NOUN
ftr-501	472	54	of	of	ADP
ftr-501	472	55	the	the	DET
ftr-501	472	56	"	"	PUNCT
ftr-501	472	57	knowingly	knowingly	ADV
ftr-501	472	58	or	or	CCONJ
ftr-501	472	59	by	by	ADP
ftr-501	472	60	reason	reason	NOUN
ftr-501	472	61	of	of	ADP
ftr-501	472	62	negligence	negligence	NOUN
ftr-501	472	63	"	"	PUNCT
ftr-501	472	64	element	element	NOUN
ftr-501	472	65	of	of	ADP
ftr-501	472	66	section	section	NOUN
ftr-501	472	67	7431(a)(1	7431(a)(1	NOUN
ftr-501	472	68	)	)	PUNCT
ftr-501	472	69	,	,	PUNCT
ftr-501	472	70	discussed	discuss	VERB
ftr-501	472	71	above	above	ADV
ftr-501	472	72	.	.	PUNCT
ftr-501	473	1	this	this	DET
ftr-501	473	2	implicit	implicit	ADJ
ftr-501	473	3	defense	defense	NOUN
ftr-501	473	4	would	would	AUX
ftr-501	473	5	apply	apply	VERB
ftr-501	473	6	,	,	PUNCT
ftr-501	473	7	for	for	ADP
ftr-501	473	8	example	example	NOUN
ftr-501	473	9	,	,	PUNCT
ftr-501	473	10	if	if	SCONJ
ftr-501	473	11	the	the	DET
ftr-501	473	12	person	person	NOUN
ftr-501	473	13	making	make	VERB
ftr-501	473	14	the	the	DET
ftr-501	473	15	disclosure	disclosure	NOUN
ftr-501	473	16	relies	rely	VERB
ftr-501	473	17	on	on	ADP
ftr-501	473	18	erroneous	erroneous	ADJ
ftr-501	473	19	information	information	NOUN
ftr-501	473	20	supplied	supply	VERB
ftr-501	473	21	to	to	ADP
ftr-501	473	22	him	he	PRON
ftr-501	473	23	by	by	ADP
ftr-501	473	24	other	other	ADJ
ftr-501	473	25	governmental	governmental	ADJ
ftr-501	473	26	employees	employee	NOUN
ftr-501	473	27	(	(	PUNCT
ftr-501	473	28	or	or	CCONJ
ftr-501	473	29	by	by	ADP
ftr-501	473	30	anyone	anyone	PRON
ftr-501	473	31	else	else	ADV
ftr-501	473	32	)	)	PUNCT
ftr-501	473	33	.	.	PUNCT
ftr-501	474	1	b.	b.	PROPN
ftr-501	474	2	elvis	elvis	PROPN
ftr-501	474	3	johnson	johnson	PROPN
ftr-501	474	4	:	:	PUNCT
ftr-501	474	5	liability	liability	NOUN
ftr-501	474	6	under	under	ADP
ftr-501	474	7	the	the	DET
ftr-501	474	8	federal	federal	ADJ
ftr-501	474	9	tort	tort	NOUN
ftr-501	474	10	claims	claim	NOUN
ftr-501	474	11	act	act	VERB
ftr-501	474	12	for	for	ADP
ftr-501	474	13	violation	violation	NOUN
ftr-501	474	14	of	of	ADP
ftr-501	474	15	section	section	NOUN
ftr-501	474	16	6103	6103	NUM
ftr-501	474	17	no	no	DET
ftr-501	474	18	discussion	discussion	NOUN
ftr-501	474	19	of	of	ADP
ftr-501	474	20	governmental	governmental	ADJ
ftr-501	474	21	liability	liability	NOUN
ftr-501	474	22	for	for	ADP
ftr-501	474	23	the	the	DET
ftr-501	474	24	unauthorized	unauthorized	ADJ
ftr-501	474	25	disclosure	disclosure	NOUN
ftr-501	474	26	of	of	ADP
ftr-501	474	27	return	return	NOUN
ftr-501	474	28	information	information	NOUN
ftr-501	474	29	under	under	ADP
ftr-501	474	30	section	section	NOUN
ftr-501	474	31	6103	6103	NUM
ftr-501	474	32	would	would	AUX
ftr-501	474	33	be	be	AUX
ftr-501	474	34	complete	complete	ADJ
ftr-501	474	35	without	without	ADP
ftr-501	474	36	reference	reference	NOUN
ftr-501	474	37	to	to	ADP
ftr-501	474	38	the	the	DET
ftr-501	474	39	recent	recent	ADJ
ftr-501	474	40	case	case	NOUN
ftr-501	474	41	of	of	ADP
ftr-501	474	42	johnson	johnson	PROPN
ftr-501	474	43	v.	v.	PROPN
ftr-501	474	44	sawyer,7	sawyer,7	PROPN
ftr-501	474	45	'	'	PUNCT
ftr-501	474	46	in	in	ADP
ftr-501	474	47	which	which	PRON
ftr-501	474	48	the	the	DET
ftr-501	474	49	plaintiff	plaintiff	NOUN
ftr-501	474	50	was	be	AUX
ftr-501	474	51	awarded	award	VERB
ftr-501	474	52	approximately	approximately	ADV
ftr-501	474	53	ten	ten	NUM
ftr-501	474	54	million	million	NUM
ftr-501	474	55	dollars	dollar	NOUN
ftr-501	474	56	for	for	ADP
ftr-501	474	57	the	the	DET
ftr-501	474	58	service	service	NOUN
ftr-501	474	59	's	's	PART
ftr-501	474	60	publication	publication	NOUN
ftr-501	474	61	of	of	ADP
ftr-501	474	62	return	return	NOUN
ftr-501	474	63	information	information	NOUN
ftr-501	474	64	in	in	ADP
ftr-501	474	65	press	press	NOUN
ftr-501	474	66	releases.75	releases.75	PROPN
ftr-501	474	67	although	although	SCONJ
ftr-501	474	68	the	the	DET
ftr-501	474	69	size	size	NOUN
ftr-501	474	70	of	of	ADP
ftr-501	474	71	the	the	DET
ftr-501	474	72	verdict	verdict	NOUN
ftr-501	474	73	may	may	AUX
ftr-501	474	74	be	be	AUX
ftr-501	474	75	an	an	DET
ftr-501	474	76	encouraging	encouraging	ADJ
ftr-501	474	77	portent	portent	NOUN
ftr-501	474	78	for	for	ADP
ftr-501	474	79	future	future	ADJ
ftr-501	474	80	actions	action	NOUN
ftr-501	474	81	by	by	ADP
ftr-501	474	82	taxpayers	taxpayer	NOUN
ftr-501	474	83	,	,	PUNCT
ftr-501	474	84	changes	change	NOUN
ftr-501	474	85	in	in	ADP
ftr-501	474	86	the	the	DET
ftr-501	474	87	law	law	NOUN
ftr-501	474	88	since	since	SCONJ
ftr-501	474	89	the	the	DET
ftr-501	474	90	johnson	johnson	PROPN
ftr-501	474	91	claim	claim	NOUN
ftr-501	474	92	arose	arise	VERB
ftr-501	474	93	have	have	AUX
ftr-501	474	94	rendered	render	VERB
ftr-501	474	95	johnson	johnson	NOUN
ftr-501	474	96	of	of	ADP
ftr-501	474	97	questionable	questionable	ADJ
ftr-501	474	98	value	value	NOUN
ftr-501	474	99	as	as	ADP
ftr-501	474	100	legal	legal	ADJ
ftr-501	474	101	precedent	precedent	NOUN
ftr-501	474	102	.	.	PUNCT
ftr-501	475	1	71	71	NUM
ftr-501	475	2	.	.	PUNCT
ftr-501	475	3	rueckert	rueckert	PROPN
ftr-501	475	4	v.	v.	ADP
ftr-501	475	5	gore	gore	PROPN
ftr-501	475	6	,	,	PUNCT
ftr-501	475	7	587	587	NUM
ftr-501	475	8	f.	f.	NOUN
ftr-501	475	9	supp	supp	PROPN
ftr-501	475	10	.	.	PUNCT
ftr-501	476	1	1238	1238	NUM
ftr-501	476	2	(	(	PUNCT
ftr-501	476	3	n.d	n.d	PROPN
ftr-501	476	4	.	.	PROPN
ftr-501	476	5	i11	i11	NOUN
ftr-501	476	6	.	.	PUNCT
ftr-501	476	7	1984	1984	NUM
ftr-501	476	8	)	)	PUNCT
ftr-501	476	9	.	.	PUNCT
ftr-501	477	1	aff'd	aff'd	NOUN
ftr-501	477	2	in	in	ADP
ftr-501	477	3	result	result	NOUN
ftr-501	477	4	only	only	ADV
ftr-501	477	5	sub	sub	PROPN
ftr-501	477	6	nom	nom	PROPN
ftr-501	477	7	.	.	PROPN
ftr-501	477	8	rueckert	rueckert	PROPN
ftr-501	477	9	v.	v.	ADP
ftr-501	477	10	irs	irs	PROPN
ftr-501	477	11	,	,	PUNCT
ftr-501	477	12	775	775	NUM
ftr-501	477	13	f.2d	f.2d	SYM
ftr-501	477	14	208	208	NUM
ftr-501	477	15	(	(	PUNCT
ftr-501	477	16	7th	7th	ADJ
ftr-501	477	17	cir	cir	NOUN
ftr-501	477	18	.	.	PUNCT
ftr-501	477	19	1985	1985	NUM
ftr-501	477	20	)	)	PUNCT
ftr-501	477	21	.	.	PUNCT
ftr-501	478	1	72	72	NUM
ftr-501	478	2	.	.	PUNCT
ftr-501	479	1	rubel	rubel	PROPN
ftr-501	479	2	v.	v.	ADP
ftr-501	479	3	united	united	PROPN
ftr-501	479	4	states	states	PROPN
ftr-501	479	5	,	,	PUNCT
ftr-501	479	6	89	89	NUM
ftr-501	479	7	-	-	SYM
ftr-501	479	8	1	1	NUM
ftr-501	479	9	u.s	u.s	PROPN
ftr-501	479	10	.	.	PROPN
ftr-501	479	11	tax	tax	PROPN
ftr-501	479	12	cas	cas	PROPN
ftr-501	479	13	.	.	PUNCT
ftr-501	480	1	(	(	PUNCT
ftr-501	480	2	cch	cch	NOUN
ftr-501	480	3	)	)	PUNCT
ftr-501	480	4	1	1	NUM
ftr-501	480	5	9149	9149	NUM
ftr-501	480	6	,	,	PUNCT
ftr-501	480	7	62	62	NUM
ftr-501	480	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	480	9	(	(	PUNCT
ftr-501	480	10	p	p	NOUN
ftr-501	480	11	-	-	PUNCT
ftr-501	480	12	h	h	NOUN
ftr-501	480	13	)	)	PUNCT
ftr-501	480	14	88	88	NUM
ftr-501	480	15	-	-	SYM
ftr-501	480	16	5468	5468	NUM
ftr-501	480	17	(	(	PUNCT
ftr-501	480	18	w.d.n.c	w.d.n.c	PROPN
ftr-501	480	19	.	.	PROPN
ftr-501	480	20	1988	1988	NUM
ftr-501	480	21	)	)	PUNCT
ftr-501	480	22	.	.	PUNCT
ftr-501	481	1	73	73	NUM
ftr-501	481	2	.	.	PUNCT
ftr-501	482	1	see	see	VERB
ftr-501	482	2	husby	husby	PROPN
ftr-501	482	3	v.	v.	PROPN
ftr-501	482	4	united	united	PROPN
ftr-501	482	5	states	states	PROPN
ftr-501	482	6	,	,	PUNCT
ftr-501	482	7	672	672	NUM
ftr-501	482	8	f.	f.	PROPN
ftr-501	482	9	supp	supp	PROPN
ftr-501	482	10	.	.	PUNCT
ftr-501	483	1	442	442	NUM
ftr-501	483	2	(	(	PUNCT
ftr-501	483	3	n.d	n.d	PROPN
ftr-501	483	4	.	.	PROPN
ftr-501	483	5	cal	cal	PROPN
ftr-501	483	6	.	.	PUNCT
ftr-501	484	1	1987	1987	NUM
ftr-501	484	2	)	)	PUNCT
ftr-501	484	3	.	.	PUNCT
ftr-501	485	1	74	74	NUM
ftr-501	485	2	.	.	X
ftr-501	485	3	slip	slip	NOUN
ftr-501	485	4	opinion	opinion	NOUN
ftr-501	485	5	,	,	PUNCT
ftr-501	485	6	docket	docket	NOUN
ftr-501	485	7	no	no	NOUN
ftr-501	485	8	.	.	PROPN
ftr-501	486	1	91	91	NUM
ftr-501	486	2	-	-	SYM
ftr-501	486	3	2763	2763	NUM
ftr-501	486	4	(	(	PUNCT
ftr-501	486	5	oct	oct	PROPN
ftr-501	486	6	.	.	PROPN
ftr-501	486	7	14	14	NUM
ftr-501	486	8	,	,	PUNCT
ftr-501	486	9	1993	1993	NUM
ftr-501	486	10	)	)	PUNCT
ftr-501	486	11	.	.	PUNCT
ftr-501	487	1	supplementing	supplement	VERB
ftr-501	487	2	and	and	CCONJ
ftr-501	487	3	modifying	modify	VERB
ftr-501	487	4	980	980	NUM
ftr-501	487	5	f.2d	f.2d	NOUN
ftr-501	487	6	1490	1490	NUM
ftr-501	487	7	(	(	PUNCT
ftr-501	487	8	5th	5th	ADJ
ftr-501	487	9	cir	cir	NOUN
ftr-501	487	10	.	.	PROPN
ftr-501	487	11	1992	1992	NUM
ftr-501	487	12	)	)	PUNCT
ftr-501	487	13	,	,	PUNCT
ftr-501	487	14	aff	aff	PROPN
ftr-501	487	15	g	g	PROPN
ftr-501	487	16	in	in	ADP
ftr-501	487	17	part	part	NOUN
ftr-501	487	18	and	and	CCONJ
ftr-501	487	19	modifying	modify	VERB
ftr-501	487	20	in	in	ADP
ftr-501	487	21	part	part	NOUN
ftr-501	487	22	640	640	NUM
ftr-501	487	23	f.	f.	PROPN
ftr-501	487	24	supp	supp	PROPN
ftr-501	487	25	.	.	PUNCT
ftr-501	488	1	1126	1126	NUM
ftr-501	488	2	(	(	PUNCT
ftr-501	488	3	s.d	s.d	PROPN
ftr-501	488	4	.	.	PUNCT
ftr-501	489	1	tex	tex	PROPN
ftr-501	489	2	1986	1986	NUM
ftr-501	489	3	)	)	PUNCT
ftr-501	489	4	.	.	PUNCT
ftr-501	490	1	75	75	NUM
ftr-501	490	2	.	.	PUNCT
ftr-501	491	1	it	it	PRON
ftr-501	491	2	should	should	AUX
ftr-501	491	3	be	be	AUX
ftr-501	491	4	noted	note	VERB
ftr-501	491	5	immediately	immediately	ADV
ftr-501	491	6	that	that	SCONJ
ftr-501	491	7	liability	liability	NOUN
ftr-501	491	8	in	in	ADP
ftr-501	491	9	jolmson	jolmson	NOUN
ftr-501	491	10	was	be	AUX
ftr-501	491	11	found	find	VERB
ftr-501	491	12	under	under	ADP
ftr-501	491	13	the	the	DET
ftr-501	491	14	federal	federal	ADJ
ftr-501	491	15	tort	tort	NOUN
ftr-501	491	16	claims	claim	NOUN
ftr-501	491	17	act	act	PROPN
ftr-501	491	18	,	,	PUNCT
ftr-501	491	19	not	not	PART
ftr-501	491	20	§	§	PROPN
ftr-501	491	21	7217	7217	NUM
ftr-501	491	22	or	or	CCONJ
ftr-501	491	23	§	§	PROPN
ftr-501	491	24	743	743	NUM
ftr-501	491	25	1	1	NUM
ftr-501	491	26	.	.	PUNCT
ftr-501	492	1	joluson	joluson	PROPN
ftr-501	492	2	,	,	PUNCT
ftr-501	492	3	slip	slip	VERB
ftr-501	492	4	opinion	opinion	NOUN
ftr-501	492	5	at	at	ADP
ftr-501	492	6	.	.	PUNCT
ftr-501	493	1	980	980	NUM
ftr-501	493	2	f.2d	f.2d	NOUN
ftr-501	493	3	at	at	ADP
ftr-501	493	4	1492	1492	NUM
ftr-501	493	5	.	.	PUNCT
ftr-501	494	1	19931	19931	NUM
ftr-501	494	2	florida	florida	PROPN
ftr-501	494	3	tax	tax	NOUN
ftr-501	494	4	review	review	NOUN
ftr-501	494	5	in	in	ADP
ftr-501	494	6	johnson	johnson	PROPN
ftr-501	494	7	,	,	PUNCT
ftr-501	494	8	the	the	DET
ftr-501	494	9	plaintiff	plaintiff	NOUN
ftr-501	494	10	,	,	PUNCT
ftr-501	494	11	a	a	DET
ftr-501	494	12	prominent	prominent	ADJ
ftr-501	494	13	businessman	businessman	NOUN
ftr-501	494	14	,	,	PUNCT
ftr-501	494	15	had	have	AUX
ftr-501	494	16	entered	enter	VERB
ftr-501	494	17	into	into	ADP
ftr-501	494	18	a	a	DET
ftr-501	494	19	plea	plea	NOUN
ftr-501	494	20	arrangement	arrangement	NOUN
ftr-501	494	21	with	with	ADP
ftr-501	494	22	the	the	DET
ftr-501	494	23	department	department	PROPN
ftr-501	494	24	of	of	ADP
ftr-501	494	25	justice	justice	PROPN
ftr-501	494	26	,	,	PUNCT
ftr-501	494	27	whereby	whereby	SCONJ
ftr-501	494	28	he	he	PRON
ftr-501	494	29	pleaded	plead	VERB
ftr-501	494	30	guilty	guilty	ADJ
ftr-501	494	31	to	to	ADP
ftr-501	494	32	tax	tax	NOUN
ftr-501	494	33	evasion	evasion	NOUN
ftr-501	494	34	in	in	ADP
ftr-501	494	35	return	return	NOUN
ftr-501	494	36	for	for	ADP
ftr-501	494	37	,	,	PUNCT
ftr-501	494	38	among	among	ADP
ftr-501	494	39	other	other	ADJ
ftr-501	494	40	consideration	consideration	NOUN
ftr-501	494	41	,	,	PUNCT
ftr-501	494	42	the	the	DET
ftr-501	494	43	agreement	agreement	NOUN
ftr-501	494	44	by	by	ADP
ftr-501	494	45	the	the	DET
ftr-501	494	46	department	department	PROPN
ftr-501	494	47	of	of	ADP
ftr-501	494	48	justice	justice	NOUN
ftr-501	494	49	that	that	SCONJ
ftr-501	494	50	it	it	PRON
ftr-501	494	51	would	would	AUX
ftr-501	494	52	not	not	PART
ftr-501	494	53	issue	issue	VERB
ftr-501	494	54	a	a	DET
ftr-501	494	55	press	press	NOUN
ftr-501	494	56	release	release	NOUN
ftr-501	494	57	concerning	concern	VERB
ftr-501	494	58	his	his	PRON
ftr-501	494	59	case	case	NOUN
ftr-501	494	60	.	.	PUNCT
ftr-501	495	1	also	also	ADV
ftr-501	495	2	pursuant	pursuant	VERB
ftr-501	495	3	to	to	ADP
ftr-501	495	4	the	the	DET
ftr-501	495	5	plea	plea	NOUN
ftr-501	495	6	agreement	agreement	NOUN
ftr-501	495	7	,	,	PUNCT
ftr-501	495	8	the	the	DET
ftr-501	495	9	pleadings	pleading	NOUN
ftr-501	495	10	did	do	AUX
ftr-501	495	11	not	not	PART
ftr-501	495	12	include	include	VERB
ftr-501	495	13	certain	certain	ADJ
ftr-501	495	14	identifying	identify	VERB
ftr-501	495	15	information	information	NOUN
ftr-501	495	16	,	,	PUNCT
ftr-501	495	17	including	include	VERB
ftr-501	495	18	the	the	DET
ftr-501	495	19	plaintiffs	plaintiff	NOUN
ftr-501	495	20	address	address	NOUN
ftr-501	495	21	and	and	CCONJ
ftr-501	495	22	the	the	DET
ftr-501	495	23	nickname	nickname	NOUN
ftr-501	495	24	by	by	ADP
ftr-501	495	25	which	which	PRON
ftr-501	495	26	he	he	PRON
ftr-501	495	27	was	be	AUX
ftr-501	495	28	universally	universally	ADV
ftr-501	495	29	known	know	VERB
ftr-501	495	30	.	.	PUNCT
ftr-501	496	1	following	follow	VERB
ftr-501	496	2	the	the	DET
ftr-501	496	3	entry	entry	NOUN
ftr-501	496	4	of	of	ADP
ftr-501	496	5	the	the	DET
ftr-501	496	6	plea	plea	NOUN
ftr-501	496	7	,	,	PUNCT
ftr-501	496	8	the	the	DET
ftr-501	496	9	internal	internal	ADJ
ftr-501	496	10	revenue	revenue	NOUN
ftr-501	496	11	service	service	NOUN
ftr-501	496	12	(	(	PUNCT
ftr-501	496	13	not	not	PART
ftr-501	496	14	justice	justice	NOUN
ftr-501	496	15	)	)	PUNCT
ftr-501	496	16	issued	issue	VERB
ftr-501	496	17	press	press	NOUN
ftr-501	496	18	releases	release	NOUN
ftr-501	496	19	which	which	PRON
ftr-501	496	20	included	include	VERB
ftr-501	496	21	the	the	DET
ftr-501	496	22	identifying	identify	VERB
ftr-501	496	23	information	information	NOUN
ftr-501	496	24	intentionally	intentionally	ADV
ftr-501	496	25	excluded	exclude	VERB
ftr-501	496	26	from	from	ADP
ftr-501	496	27	the	the	DET
ftr-501	496	28	court	court	NOUN
ftr-501	496	29	records.76	records.76	NOUN
ftr-501	496	30	the	the	DET
ftr-501	496	31	plaintiff	plaintiff	NOUN
ftr-501	496	32	filed	file	VERB
ftr-501	496	33	this	this	DET
ftr-501	496	34	action	action	NOUN
ftr-501	496	35	for	for	ADP
ftr-501	496	36	damages	damage	NOUN
ftr-501	496	37	against	against	ADP
ftr-501	496	38	the	the	DET
ftr-501	496	39	agent	agent	NOUN
ftr-501	496	40	under	under	ADP
ftr-501	496	41	section	section	NOUN
ftr-501	496	42	7217	7217	NUM
ftr-501	496	43	,	,	PUNCT
ftr-501	496	44	the	the	DET
ftr-501	496	45	predecessor	predecessor	NOUN
ftr-501	496	46	of	of	ADP
ftr-501	496	47	section	section	NOUN
ftr-501	496	48	7431	7431	NUM
ftr-501	496	49	,	,	PUNCT
ftr-501	496	50	asserting	assert	VERB
ftr-501	496	51	that	that	SCONJ
ftr-501	496	52	the	the	DET
ftr-501	496	53	press	press	NOUN
ftr-501	496	54	releases	release	NOUN
ftr-501	496	55	violated	violate	VERB
ftr-501	496	56	the	the	DET
ftr-501	496	57	provisions	provision	NOUN
ftr-501	496	58	of	of	ADP
ftr-501	496	59	section	section	NOUN
ftr-501	496	60	6103	6103	NUM
ftr-501	496	61	.	.	PUNCT
ftr-501	497	1	because	because	SCONJ
ftr-501	497	2	section	section	NOUN
ftr-501	497	3	7217	7217	NUM
ftr-501	497	4	created	create	VERB
ftr-501	497	5	a	a	DET
ftr-501	497	6	cause	cause	NOUN
ftr-501	497	7	of	of	ADP
ftr-501	497	8	action	action	NOUN
ftr-501	497	9	against	against	ADP
ftr-501	497	10	only	only	ADV
ftr-501	497	11	against	against	ADP
ftr-501	497	12	the	the	DET
ftr-501	497	13	individual	individual	ADJ
ftr-501	497	14	agents	agent	NOUN
ftr-501	497	15	,	,	PUNCT
ftr-501	497	16	plaintiff	plaintiff	NOUN
ftr-501	497	17	could	could	AUX
ftr-501	497	18	not	not	PART
ftr-501	497	19	assert	assert	VERB
ftr-501	497	20	liability	liability	NOUN
ftr-501	497	21	against	against	ADP
ftr-501	497	22	the	the	DET
ftr-501	497	23	government	government	NOUN
ftr-501	497	24	based	base	VERB
ftr-501	497	25	on	on	ADP
ftr-501	497	26	that	that	DET
ftr-501	497	27	statute	statute	NOUN
ftr-501	497	28	.	.	PUNCT
ftr-501	498	1	rather	rather	ADV
ftr-501	498	2	,	,	PUNCT
ftr-501	498	3	he	he	PRON
ftr-501	498	4	asserted	assert	VERB
ftr-501	498	5	a	a	DET
ftr-501	498	6	more	more	ADV
ftr-501	498	7	imaginative	imaginative	ADJ
ftr-501	498	8	claim	claim	NOUN
ftr-501	498	9	against	against	ADP
ftr-501	498	10	the	the	DET
ftr-501	498	11	government	government	NOUN
ftr-501	498	12	,	,	PUNCT
ftr-501	498	13	based	base	VERB
ftr-501	498	14	on	on	ADP
ftr-501	498	15	the	the	DET
ftr-501	498	16	federal	federal	ADJ
ftr-501	498	17	tort	tort	NOUN
ftr-501	498	18	claims	claim	NOUN
ftr-501	498	19	act	act	VERB
ftr-501	498	20	(	(	PUNCT
ftr-501	498	21	fitca).77	fitca).77	X
ftr-501	498	22	to	to	PART
ftr-501	498	23	maintain	maintain	VERB
ftr-501	498	24	a	a	DET
ftr-501	498	25	claim	claim	NOUN
ftr-501	498	26	under	under	ADP
ftr-501	498	27	the	the	DET
ftr-501	498	28	ftca	ftca	NOUN
ftr-501	498	29	,	,	PUNCT
ftr-501	498	30	a	a	DET
ftr-501	498	31	plaintiff	plaintiff	NOUN
ftr-501	498	32	must	must	AUX
ftr-501	498	33	show	show	VERB
ftr-501	498	34	that	that	SCONJ
ftr-501	498	35	he	he	PRON
ftr-501	498	36	suffered	suffer	VERB
ftr-501	498	37	damages	damage	NOUN
ftr-501	498	38	caused	cause	VERB
ftr-501	498	39	by	by	ADP
ftr-501	498	40	the	the	DET
ftr-501	498	41	negligent	negligent	ADJ
ftr-501	498	42	or	or	CCONJ
ftr-501	498	43	wrongful	wrongful	ADJ
ftr-501	498	44	act	act	NOUN
ftr-501	498	45	or	or	CCONJ
ftr-501	498	46	omission	omission	NOUN
ftr-501	498	47	of	of	ADP
ftr-501	498	48	an	an	DET
ftr-501	498	49	employee	employee	NOUN
ftr-501	498	50	of	of	ADP
ftr-501	498	51	the	the	DET
ftr-501	498	52	federal	federal	ADJ
ftr-501	498	53	government	government	NOUN
ftr-501	498	54	,	,	PUNCT
ftr-501	498	55	committed	commit	VERB
ftr-501	498	56	while	while	SCONJ
ftr-501	498	57	acting	act	VERB
ftr-501	498	58	within	within	ADP
ftr-501	498	59	the	the	DET
ftr-501	498	60	scope	scope	NOUN
ftr-501	498	61	of	of	ADP
ftr-501	498	62	his	his	PRON
ftr-501	498	63	office	office	NOUN
ftr-501	498	64	or	or	CCONJ
ftr-501	498	65	employment	employment	NOUN
ftr-501	498	66	,	,	PUNCT
ftr-501	498	67	and	and	CCONJ
ftr-501	498	68	that	that	SCONJ
ftr-501	498	69	the	the	DET
ftr-501	498	70	act	act	NOUN
ftr-501	498	71	or	or	CCONJ
ftr-501	498	72	omission	omission	NOUN
ftr-501	498	73	occurred	occur	VERB
ftr-501	498	74	under	under	ADP
ftr-501	498	75	circumstances	circumstance	NOUN
ftr-501	498	76	where	where	SCONJ
ftr-501	498	77	the	the	DET
ftr-501	498	78	united	united	PROPN
ftr-501	498	79	states	states	PROPN
ftr-501	498	80	,	,	PUNCT
ftr-501	498	81	if	if	SCONJ
ftr-501	498	82	a	a	DET
ftr-501	498	83	private	private	ADJ
ftr-501	498	84	person	person	NOUN
ftr-501	498	85	,	,	PUNCT
ftr-501	498	86	would	would	AUX
ftr-501	498	87	be	be	AUX
ftr-501	498	88	liable	liable	ADJ
ftr-501	498	89	to	to	ADP
ftr-501	498	90	the	the	DET
ftr-501	498	91	plaintiff	plaintiff	NOUN
ftr-501	498	92	in	in	ADP
ftr-501	498	93	accordance	accordance	NOUN
ftr-501	498	94	with	with	ADP
ftr-501	498	95	the	the	DET
ftr-501	498	96	law	law	NOUN
ftr-501	498	97	of	of	ADP
ftr-501	498	98	the	the	DET
ftr-501	498	99	place	place	NOUN
ftr-501	498	100	where	where	SCONJ
ftr-501	498	101	the	the	DET
ftr-501	498	102	act	act	NOUN
ftr-501	498	103	or	or	CCONJ
ftr-501	498	104	omission	omission	NOUN
ftr-501	498	105	occurred.78	occurred.78	PRON
ftr-501	498	106	in	in	ADP
ftr-501	498	107	johnson	johnson	PROPN
ftr-501	498	108	,	,	PUNCT
ftr-501	498	109	the	the	DET
ftr-501	498	110	plaintiff	plaintiff	NOUN
ftr-501	498	111	based	base	VERB
ftr-501	498	112	his	his	PRON
ftr-501	498	113	ftca	ftca	ADJ
ftr-501	498	114	claim	claim	NOUN
ftr-501	498	115	alternatively	alternatively	ADV
ftr-501	498	116	on	on	ADP
ftr-501	498	117	two	two	NUM
ftr-501	498	118	separate	separate	ADJ
ftr-501	498	119	state	state	NOUN
ftr-501	498	120	torts	tort	NOUN
ftr-501	498	121	:	:	PUNCT
ftr-501	498	122	first	first	ADV
ftr-501	498	123	,	,	PUNCT
ftr-501	498	124	the	the	DET
ftr-501	498	125	tort	tort	NOUN
ftr-501	498	126	of	of	ADP
ftr-501	498	127	public	public	ADJ
ftr-501	498	128	disclosure	disclosure	NOUN
ftr-501	498	129	of	of	ADP
ftr-501	498	130	private	private	ADJ
ftr-501	498	131	facts	fact	NOUN
ftr-501	498	132	(	(	PUNCT
ftr-501	498	133	a	a	DET
ftr-501	498	134	form	form	NOUN
ftr-501	498	135	of	of	ADP
ftr-501	498	136	invasion	invasion	NOUN
ftr-501	498	137	of	of	ADP
ftr-501	498	138	privacy	privacy	NOUN
ftr-501	498	139	)	)	PUNCT
ftr-501	498	140	,	,	PUNCT
ftr-501	498	141	which	which	PRON
ftr-501	498	142	is	be	AUX
ftr-501	498	143	independent	independent	ADJ
ftr-501	498	144	of	of	ADP
ftr-501	498	145	section	section	NOUN
ftr-501	498	146	6103	6103	NUM
ftr-501	498	147	;	;	PUNCT
ftr-501	498	148	and	and	CCONJ
ftr-501	498	149	second	second	ADV
ftr-501	498	150	,	,	PUNCT
ftr-501	498	151	the	the	DET
ftr-501	498	152	tort	tort	NOUN
ftr-501	498	153	of	of	ADP
ftr-501	498	154	negligence	negligence	NOUN
ftr-501	498	155	per	per	ADP
ftr-501	498	156	se	se	ADV
ftr-501	498	157	,	,	PUNCT
ftr-501	498	158	based	base	VERB
ftr-501	498	159	on	on	ADP
ftr-501	498	160	a	a	DET
ftr-501	498	161	violation	violation	NOUN
ftr-501	498	162	of	of	ADP
ftr-501	498	163	section	section	NOUN
ftr-501	498	164	6103	6103	NUM
ftr-501	498	165	.	.	PUNCT
ftr-501	499	1	the	the	DET
ftr-501	499	2	government	government	NOUN
ftr-501	499	3	asserted	assert	VERB
ftr-501	499	4	an	an	DET
ftr-501	499	5	array	array	NOUN
ftr-501	499	6	of	of	ADP
ftr-501	499	7	defenses	defense	NOUN
ftr-501	499	8	against	against	ADP
ftr-501	499	9	the	the	DET
ftr-501	499	10	ftca	ftca	NOUN
ftr-501	499	11	claim.79	claim.79	NOUN
ftr-501	499	12	for	for	ADP
ftr-501	499	13	purposes	purpose	NOUN
ftr-501	499	14	of	of	ADP
ftr-501	499	15	this	this	DET
ftr-501	499	16	discussion	discussion	NOUN
ftr-501	499	17	,	,	PUNCT
ftr-501	499	18	the	the	DET
ftr-501	499	19	most	most	ADV
ftr-501	499	20	important	important	ADJ
ftr-501	499	21	of	of	ADP
ftr-501	499	22	these	these	PRON
ftr-501	499	23	are	be	AUX
ftr-501	499	24	,	,	PUNCT
ftr-501	499	25	76	76	NUM
ftr-501	499	26	.	.	PUNCT
ftr-501	500	1	johnson	johnson	PROPN
ftr-501	500	2	,	,	PUNCT
ftr-501	500	3	slip	slip	VERB
ftr-501	500	4	opinion	opinion	NOUN
ftr-501	500	5	at	at	ADP
ftr-501	500	6	_	_	PROPN
ftr-501	500	7	,	,	PUNCT
ftr-501	500	8	980	980	NUM
ftr-501	500	9	f.2d	f.2d	NOUN
ftr-501	500	10	at	at	ADP
ftr-501	500	11	1492	1492	NUM
ftr-501	500	12	-	-	SYM
ftr-501	500	13	93	93	NUM
ftr-501	500	14	.	.	PUNCT
ftr-501	501	1	77	77	NUM
ftr-501	501	2	.	.	PUNCT
ftr-501	502	1	i	i	PRON
ftr-501	502	2	d.	d.	VERB
ftr-501	502	3	at	at	ADP
ftr-501	502	4	_	_	PROPN
ftr-501	503	1	_	_	PUNCT
ftr-501	503	2	,	,	PUNCT
ftr-501	503	3	980	980	NUM
ftr-501	503	4	f.2d	f.2d	NOUN
ftr-501	503	5	at	at	ADP
ftr-501	503	6	1494	1494	NUM
ftr-501	503	7	.	.	PUNCT
ftr-501	504	1	78	78	NUM
ftr-501	504	2	.	.	X
ftr-501	505	1	28	28	NUM
ftr-501	505	2	u.s.c	u.s.c	ADJ
ftr-501	505	3	.	.	PUNCT
ftr-501	506	1	§	§	PROPN
ftr-501	506	2	1346(b	1346(b	NUM
ftr-501	506	3	)	)	PUNCT
ftr-501	506	4	(	(	PUNCT
ftr-501	506	5	1988	1988	NUM
ftr-501	506	6	)	)	PUNCT
ftr-501	506	7	.	.	PUNCT
ftr-501	507	1	79	79	NUM
ftr-501	507	2	.	.	PUNCT
ftr-501	508	1	in	in	ADP
ftr-501	508	2	addition	addition	NOUN
ftr-501	508	3	to	to	ADP
ftr-501	508	4	the	the	DET
ftr-501	508	5	two	two	NUM
ftr-501	508	6	defenses	defense	NOUN
ftr-501	508	7	discussed	discuss	VERB
ftr-501	508	8	in	in	ADP
ftr-501	508	9	the	the	DET
ftr-501	508	10	text	text	NOUN
ftr-501	508	11	,	,	PUNCT
ftr-501	508	12	the	the	DET
ftr-501	508	13	government	government	NOUN
ftr-501	508	14	raised	raise	VERB
ftr-501	508	15	,	,	PUNCT
ftr-501	508	16	and	and	CCONJ
ftr-501	508	17	the	the	DET
ftr-501	508	18	fifth	fifth	ADJ
ftr-501	508	19	circuit	circuit	NOUN
ftr-501	508	20	rejected	reject	VERB
ftr-501	508	21	,	,	PUNCT
ftr-501	508	22	the	the	DET
ftr-501	508	23	following	following	ADJ
ftr-501	508	24	defenses	defense	NOUN
ftr-501	508	25	:	:	PUNCT
ftr-501	508	26	(	(	PUNCT
ftr-501	508	27	1	1	X
ftr-501	508	28	)	)	PUNCT
ftr-501	508	29	the	the	DET
ftr-501	508	30	action	action	NOUN
ftr-501	508	31	sounded	sound	VERB
ftr-501	508	32	in	in	ADP
ftr-501	508	33	contract	contract	NOUN
ftr-501	508	34	,	,	PUNCT
ftr-501	508	35	not	not	PART
ftr-501	508	36	in	in	ADP
ftr-501	508	37	tort	tort	NOUN
ftr-501	508	38	.	.	PUNCT
ftr-501	509	1	the	the	DET
ftr-501	509	2	court	court	NOUN
ftr-501	509	3	found	find	VERB
ftr-501	509	4	this	this	PRON
ftr-501	509	5	to	to	PART
ftr-501	509	6	be	be	AUX
ftr-501	509	7	a	a	DET
ftr-501	509	8	simple	simple	ADJ
ftr-501	509	9	mischaracterization	mischaracterization	NOUN
ftr-501	509	10	of	of	ADP
ftr-501	509	11	the	the	DET
ftr-501	509	12	plaintiff	plaintiff	NOUN
ftr-501	509	13	's	's	PART
ftr-501	509	14	claims	claim	NOUN
ftr-501	509	15	,	,	PUNCT
ftr-501	509	16	which	which	PRON
ftr-501	509	17	were	be	AUX
ftr-501	509	18	based	base	VERB
ftr-501	509	19	on	on	ADP
ftr-501	509	20	a	a	DET
ftr-501	509	21	violation	violation	NOUN
ftr-501	509	22	of	of	ADP
ftr-501	509	23	§	§	PROPN
ftr-501	509	24	6103	6103	NUM
ftr-501	509	25	.	.	PUNCT
ftr-501	510	1	johnson	johnson	PROPN
ftr-501	510	2	,	,	PUNCT
ftr-501	510	3	980	980	NUM
ftr-501	510	4	f.2d	f.2d	NOUN
ftr-501	510	5	at	at	ADP
ftr-501	510	6	1500	1500	NUM
ftr-501	510	7	-	-	SYM
ftr-501	510	8	01	01	NUM
ftr-501	510	9	.	.	PUNCT
ftr-501	511	1	(	(	PUNCT
ftr-501	511	2	2	2	X
ftr-501	511	3	)	)	PUNCT
ftr-501	511	4	the	the	DET
ftr-501	511	5	information	information	NOUN
ftr-501	511	6	disclosed	disclose	VERB
ftr-501	511	7	was	be	AUX
ftr-501	511	8	no	no	ADV
ftr-501	511	9	longer	long	ADV
ftr-501	511	10	confidential	confidential	ADJ
ftr-501	511	11	under	under	ADP
ftr-501	511	12	§	§	PROPN
ftr-501	511	13	6103	6103	NUM
ftr-501	511	14	,	,	PUNCT
ftr-501	511	15	since	since	SCONJ
ftr-501	511	16	it	it	PRON
ftr-501	511	17	was	be	AUX
ftr-501	511	18	included	include	VERB
ftr-501	511	19	in	in	ADP
ftr-501	511	20	court	court	NOUN
ftr-501	511	21	documents	document	NOUN
ftr-501	511	22	,	,	PUNCT
ftr-501	511	23	i.e.	i.e.	X
ftr-501	511	24	,	,	PUNCT
ftr-501	511	25	the	the	DET
ftr-501	511	26	"	"	PUNCT
ftr-501	511	27	loss	loss	NOUN
ftr-501	511	28	of	of	ADP
ftr-501	511	29	confidentiality	confidentiality	NOUN
ftr-501	511	30	"	"	PUNCT
ftr-501	511	31	defense	defense	NOUN
ftr-501	511	32	discussed	discuss	VERB
ftr-501	511	33	supra	supra	PROPN
ftr-501	511	34	part	part	PROPN
ftr-501	511	35	ii.a.3	ii.a.3	PROPN
ftr-501	511	36	.	.	PUNCT
ftr-501	512	1	the	the	DET
ftr-501	512	2	court	court	NOUN
ftr-501	512	3	avoided	avoid	VERB
ftr-501	512	4	the	the	DET
ftr-501	512	5	controversy	controversy	NOUN
ftr-501	512	6	inherent	inherent	ADJ
ftr-501	512	7	in	in	ADP
ftr-501	512	8	this	this	DET
ftr-501	512	9	defense	defense	NOUN
ftr-501	512	10	,	,	PUNCT
ftr-501	512	11	noting	note	VERB
ftr-501	512	12	that	that	SCONJ
ftr-501	512	13	the	the	DET
ftr-501	512	14	press	press	NOUN
ftr-501	512	15	releases	release	NOUN
ftr-501	512	16	contained	contain	VERB
ftr-501	512	17	information	information	NOUN
ftr-501	512	18	not	not	PART
ftr-501	512	19	contained	contain	VERB
ftr-501	512	20	in	in	ADP
ftr-501	512	21	the	the	DET
ftr-501	512	22	court	court	NOUN
ftr-501	512	23	records	record	NOUN
ftr-501	512	24	.	.	PUNCT
ftr-501	513	1	slip	slip	VERB
ftr-501	513	2	opinion	opinion	NOUN
ftr-501	513	3	at	at	ADP
ftr-501	513	4	-	-	PUNCT
ftr-501	513	5	,	,	PUNCT
ftr-501	513	6	980	980	NUM
ftr-501	513	7	f.2d	f.2d	NOUN
ftr-501	513	8	at	at	ADP
ftr-501	513	9	.	.	PUNCT
ftr-501	514	1	[	[	X
ftr-501	514	2	vol	vol	NOUN
ftr-501	514	3	1:10	1:10	NUM
ftr-501	514	4	irc	irc	PROPN
ftr-501	514	5	§	§	PROPN
ftr-501	514	6	§	§	PROPN
ftr-501	514	7	7431	7431	NUM
ftr-501	514	8	and	and	CCONJ
ftr-501	514	9	7433	7433	NUM
ftr-501	514	10	first	first	ADJ
ftr-501	514	11	,	,	PUNCT
ftr-501	514	12	that	that	SCONJ
ftr-501	514	13	no	no	DET
ftr-501	514	14	ftca	ftca	ADJ
ftr-501	514	15	claim	claim	NOUN
ftr-501	514	16	can	can	AUX
ftr-501	514	17	be	be	AUX
ftr-501	514	18	based	base	VERB
ftr-501	514	19	on	on	ADP
ftr-501	514	20	the	the	DET
ftr-501	514	21	violation	violation	NOUN
ftr-501	514	22	of	of	ADP
ftr-501	514	23	federal	federal	ADJ
ftr-501	514	24	law	law	NOUN
ftr-501	514	25	and	and	CCONJ
ftr-501	514	26	,	,	PUNCT
ftr-501	514	27	second	second	ADJ
ftr-501	514	28	,	,	PUNCT
ftr-501	514	29	that	that	SCONJ
ftr-501	514	30	the	the	DET
ftr-501	514	31	claim	claim	NOUN
ftr-501	514	32	was	be	AUX
ftr-501	514	33	preempted	preempt	VERB
ftr-501	514	34	by	by	ADP
ftr-501	514	35	section	section	NOUN
ftr-501	514	36	7217	7217	NUM
ftr-501	514	37	.	.	PUNCT
ftr-501	515	1	the	the	DET
ftr-501	515	2	fifth	fifth	ADJ
ftr-501	515	3	circuit	circuit	NOUN
ftr-501	515	4	rejected	reject	VERB
ftr-501	515	5	all	all	PRON
ftr-501	515	6	of	of	ADP
ftr-501	515	7	the	the	DET
ftr-501	515	8	government	government	NOUN
ftr-501	515	9	's	's	PART
ftr-501	515	10	defenses	defense	NOUN
ftr-501	515	11	,	,	PUNCT
ftr-501	515	12	holding	hold	VERB
ftr-501	515	13	the	the	DET
ftr-501	515	14	united	united	PROPN
ftr-501	515	15	states	states	PROPN
ftr-501	515	16	was	be	AUX
ftr-501	515	17	indeed	indeed	ADV
ftr-501	515	18	liable	liable	ADJ
ftr-501	515	19	under	under	ADP
ftr-501	515	20	the	the	DET
ftr-501	515	21	ftca	ftca	NOUN
ftr-501	515	22	and	and	CCONJ
ftr-501	515	23	affirmed	affirm	VERB
ftr-501	515	24	the	the	DET
ftr-501	515	25	trial	trial	NOUN
ftr-501	515	26	court	court	NOUN
ftr-501	515	27	's	's	PART
ftr-501	515	28	multi	multi	ADJ
ftr-501	515	29	-	-	ADJ
ftr-501	515	30	million	million	NUM
ftr-501	515	31	dollar	dollar	NOUN
ftr-501	515	32	judgment	judgment	NOUN
ftr-501	515	33	in	in	ADP
ftr-501	515	34	favor	favor	NOUN
ftr-501	515	35	of	of	ADP
ftr-501	515	36	plaintiff.8	plaintiff.8	NOUN
ftr-501	515	37	'	'	PUNCT
ftr-501	515	38	1	1	NUM
ftr-501	515	39	.	.	PUNCT
ftr-501	516	1	no	no	DET
ftr-501	516	2	ftca	ftca	ADJ
ftr-501	516	3	claim	claim	NOUN
ftr-501	516	4	can	can	AUX
ftr-501	516	5	be	be	AUX
ftr-501	516	6	based	base	VERB
ftr-501	516	7	on	on	ADP
ftr-501	516	8	the	the	DET
ftr-501	516	9	violation	violation	NOUN
ftr-501	516	10	of	of	ADP
ftr-501	516	11	federal	federal	ADJ
ftr-501	516	12	law.-in	law.-in	PROPN
ftr-501	516	13	response	response	NOUN
ftr-501	516	14	to	to	ADP
ftr-501	516	15	the	the	DET
ftr-501	516	16	negligence	negligence	NOUN
ftr-501	516	17	per	per	ADP
ftr-501	516	18	se	se	X
ftr-501	516	19	cause	cause	NOUN
ftr-501	516	20	of	of	ADP
ftr-501	516	21	action	action	NOUN
ftr-501	516	22	as	as	ADP
ftr-501	516	23	a	a	DET
ftr-501	516	24	basis	basis	NOUN
ftr-501	516	25	for	for	ADP
ftr-501	516	26	the	the	DET
ftr-501	516	27	ftca	ftca	ADJ
ftr-501	516	28	claim	claim	NOUN
ftr-501	516	29	,	,	PUNCT
ftr-501	516	30	the	the	DET
ftr-501	516	31	government	government	NOUN
ftr-501	516	32	argued	argue	VERB
ftr-501	516	33	that	that	SCONJ
ftr-501	516	34	no	no	DET
ftr-501	516	35	ftca	ftca	ADJ
ftr-501	516	36	claim	claim	NOUN
ftr-501	516	37	can	can	AUX
ftr-501	516	38	be	be	AUX
ftr-501	516	39	based	base	VERB
ftr-501	516	40	on	on	ADP
ftr-501	516	41	the	the	DET
ftr-501	516	42	violation	violation	NOUN
ftr-501	516	43	of	of	ADP
ftr-501	516	44	federal	federal	ADJ
ftr-501	516	45	law	law	NOUN
ftr-501	516	46	.	.	PUNCT
ftr-501	517	1	the	the	DET
ftr-501	517	2	court	court	NOUN
ftr-501	517	3	acknowledged	acknowledge	VERB
ftr-501	517	4	that	that	SCONJ
ftr-501	517	5	this	this	DET
ftr-501	517	6	statement	statement	NOUN
ftr-501	517	7	is	be	AUX
ftr-501	517	8	irrefutable	irrefutable	ADJ
ftr-501	517	9	under	under	ADP
ftr-501	517	10	the	the	DET
ftr-501	517	11	language	language	NOUN
ftr-501	517	12	of	of	ADP
ftr-501	517	13	28	28	NUM
ftr-501	517	14	u.s.c	u.s.c	ADJ
ftr-501	517	15	.	.	PUNCT
ftr-501	518	1	1346(b	1346(b	NUM
ftr-501	518	2	)	)	PUNCT
ftr-501	518	3	,	,	PUNCT
ftr-501	519	1	which	which	PRON
ftr-501	519	2	requires	require	VERB
ftr-501	519	3	that	that	SCONJ
ftr-501	519	4	the	the	DET
ftr-501	519	5	united	united	PROPN
ftr-501	519	6	states	states	PROPN
ftr-501	519	7	be	be	AUX
ftr-501	519	8	liable	liable	ADJ
ftr-501	519	9	under	under	ADP
ftr-501	519	10	the	the	DET
ftr-501	519	11	laws	law	NOUN
ftr-501	519	12	of	of	ADP
ftr-501	519	13	the	the	DET
ftr-501	519	14	relevant	relevant	ADJ
ftr-501	519	15	state	state	NOUN
ftr-501	519	16	.	.	PUNCT
ftr-501	520	1	as	as	SCONJ
ftr-501	520	2	the	the	DET
ftr-501	520	3	court	court	NOUN
ftr-501	520	4	noted	note	VERB
ftr-501	520	5	,	,	PUNCT
ftr-501	520	6	however	however	ADV
ftr-501	520	7	,	,	PUNCT
ftr-501	520	8	plaintiff	plaintiff	NOUN
ftr-501	520	9	's	's	PART
ftr-501	520	10	argument	argument	NOUN
ftr-501	520	11	had	have	VERB
ftr-501	520	12	a	a	DET
ftr-501	520	13	twist	twist	NOUN
ftr-501	520	14	to	to	ADP
ftr-501	520	15	it	it	PRON
ftr-501	520	16	.	.	PUNCT
ftr-501	521	1	johnson	johnson	PROPN
ftr-501	521	2	does	do	AUX
ftr-501	521	3	not	not	PART
ftr-501	521	4	contend	contend	VERB
ftr-501	521	5	simplistically	simplistically	ADV
ftr-501	521	6	that	that	SCONJ
ftr-501	521	7	§	§	PROPN
ftr-501	521	8	6103	6103	NUM
ftr-501	521	9	creates	create	VERB
ftr-501	521	10	a	a	DET
ftr-501	521	11	duty	duty	NOUN
ftr-501	521	12	the	the	DET
ftr-501	521	13	breach	breach	NOUN
ftr-501	521	14	of	of	ADP
ftr-501	521	15	which	which	PRON
ftr-501	521	16	constitutes	constitute	VERB
ftr-501	521	17	a	a	DET
ftr-501	521	18	state	state	NOUN
ftr-501	521	19	tort	tort	NOUN
ftr-501	521	20	,	,	PUNCT
ftr-501	521	21	or	or	CCONJ
ftr-501	521	22	that	that	SCONJ
ftr-501	521	23	the	the	DET
ftr-501	521	24	violation	violation	NOUN
ftr-501	521	25	of	of	ADP
ftr-501	521	26	that	that	DET
ftr-501	521	27	statute	statute	NOUN
ftr-501	521	28	ipso	ipso	NOUN
ftr-501	521	29	facto	facto	X
ftr-501	521	30	creates	create	VERB
ftr-501	521	31	ftca	ftca	ADJ
ftr-501	521	32	liability	liability	NOUN
ftr-501	521	33	.	.	PUNCT
ftr-501	522	1	rather	rather	ADV
ftr-501	522	2	,	,	PUNCT
ftr-501	522	3	he	he	PRON
ftr-501	522	4	asserts	assert	VERB
ftr-501	522	5	that	that	SCONJ
ftr-501	522	6	,	,	PUNCT
ftr-501	522	7	for	for	ADP
ftr-501	522	8	purposes	purpose	NOUN
ftr-501	522	9	of	of	ADP
ftr-501	522	10	the	the	DET
ftr-501	522	11	state	state	NOUN
ftr-501	522	12	tort	tort	NOUN
ftr-501	522	13	of	of	ADP
ftr-501	522	14	public	public	ADJ
ftr-501	522	15	disclosure	disclosure	NOUN
ftr-501	522	16	of	of	ADP
ftr-501	522	17	private	private	ADJ
ftr-501	522	18	facts	fact	NOUN
ftr-501	522	19	,	,	PUNCT
ftr-501	522	20	§	§	PROPN
ftr-501	522	21	6103	6103	NUM
ftr-501	522	22	sets	set	VERB
ftr-501	522	23	a	a	DET
ftr-501	522	24	standard	standard	NOUN
ftr-501	522	25	of	of	ADP
ftr-501	522	26	care	care	NOUN
ftr-501	522	27	for	for	ADP
ftr-501	522	28	those	those	DET
ftr-501	522	29	actors	actor	NOUN
ftr-501	522	30	who	who	PRON
ftr-501	522	31	owe	owe	VERB
ftr-501	522	32	the	the	DET
ftr-501	522	33	duty	duty	NOUN
ftr-501	522	34	,	,	PUNCT
ftr-501	522	35	and	and	CCONJ
ftr-501	522	36	that	that	SCONJ
ftr-501	522	37	,	,	PUNCT
ftr-501	522	38	under	under	ADP
ftr-501	522	39	texas	texas	PROPN
ftr-501	522	40	tort	tort	NOUN
ftr-501	522	41	law	law	NOUN
ftr-501	522	42	,	,	PUNCT
ftr-501	522	43	the	the	DET
ftr-501	522	44	violation	violation	NOUN
ftr-501	522	45	of	of	ADP
ftr-501	522	46	such	such	DET
ftr-501	522	47	a	a	DET
ftr-501	522	48	statutory	statutory	ADJ
ftr-501	522	49	standard	standard	NOUN
ftr-501	522	50	of	of	ADP
ftr-501	522	51	care	care	NOUN
ftr-501	522	52	is	be	AUX
ftr-501	522	53	negligence	negligence	NOUN
ftr-501	522	54	per	per	ADP
ftr-501	522	55	se	se	X
ftr-501	522	56	when	when	SCONJ
ftr-501	522	57	one	one	NUM
ftr-501	522	58	to	to	PART
ftr-501	522	59	whom	whom	PRON
ftr-501	522	60	the	the	DET
ftr-501	522	61	duty	duty	NOUN
ftr-501	522	62	is	be	AUX
ftr-501	522	63	owed	owe	VERB
ftr-501	522	64	is	be	AUX
ftr-501	522	65	damaged	damage	VERB
ftr-501	522	66	by	by	ADP
ftr-501	522	67	violation	violation	NOUN
ftr-501	522	68	of	of	ADP
ftr-501	522	69	this	this	DET
ftr-501	522	70	standard	standard	NOUN
ftr-501	522	71	of	of	ADP
ftr-501	522	72	care	care	NOUN
ftr-501	522	73	.	.	PUNCT
ftr-501	522	74	"	"	PUNCT
ftr-501	523	1	the	the	DET
ftr-501	523	2	court	court	NOUN
ftr-501	523	3	analyzed	analyze	VERB
ftr-501	523	4	the	the	DET
ftr-501	523	5	plaintiff	plaintiff	NOUN
ftr-501	523	6	s	s	PART
ftr-501	523	7	negligence	negligence	NOUN
ftr-501	523	8	per	per	ADP
ftr-501	523	9	se	se	X
ftr-501	523	10	argument	argument	NOUN
ftr-501	523	11	,	,	PUNCT
ftr-501	523	12	and	and	CCONJ
ftr-501	523	13	agreed	agree	VERB
ftr-501	523	14	that	that	SCONJ
ftr-501	523	15	the	the	DET
ftr-501	523	16	violation	violation	NOUN
ftr-501	523	17	of	of	ADP
ftr-501	523	18	section	section	NOUN
ftr-501	523	19	6103	6103	NUM
ftr-501	523	20	did	do	AUX
ftr-501	523	21	in	in	ADP
ftr-501	523	22	fact	fact	NOUN
ftr-501	523	23	establish	establish	VERB
ftr-501	523	24	a	a	DET
ftr-501	523	25	state	state	NOUN
ftr-501	523	26	cause	cause	NOUN
ftr-501	523	27	of	of	ADP
ftr-501	523	28	action	action	NOUN
ftr-501	523	29	under	under	ADP
ftr-501	523	30	the	the	DET
ftr-501	523	31	texas	texas	PROPN
ftr-501	523	32	negligence	negligence	NOUN
ftr-501	523	33	per	per	ADP
ftr-501	523	34	se	se	X
ftr-501	523	35	doctrine	doctrine	NOUN
ftr-501	523	36	,	,	PUNCT
ftr-501	523	37	by	by	ADP
ftr-501	523	38	creating	create	VERB
ftr-501	523	39	an	an	DET
ftr-501	523	40	applicable	applicable	ADJ
ftr-501	523	41	standard	standard	NOUN
ftr-501	523	42	of	of	ADP
ftr-501	523	43	care.8	care.8	PROPN
ftr-501	523	44	(	(	PUNCT
ftr-501	523	45	3	3	NUM
ftr-501	523	46	)	)	PUNCT
ftr-501	523	47	the	the	DET
ftr-501	523	48	claim	claim	NOUN
ftr-501	523	49	was	be	AUX
ftr-501	523	50	barred	bar	VERB
ftr-501	523	51	by	by	ADP
ftr-501	523	52	the	the	DET
ftr-501	523	53	"	"	PUNCT
ftr-501	523	54	discretionary	discretionary	ADJ
ftr-501	523	55	function	function	NOUN
ftr-501	523	56	exception	exception	NOUN
ftr-501	523	57	"	"	PUNCT
ftr-501	523	58	to	to	ADP
ftr-501	523	59	the	the	DET
ftr-501	523	60	ftca	ftca	NOUN
ftr-501	523	61	.	.	PUNCT
ftr-501	524	1	the	the	DET
ftr-501	524	2	court	court	NOUN
ftr-501	524	3	ruled	rule	VERB
ftr-501	524	4	that	that	SCONJ
ftr-501	524	5	this	this	DET
ftr-501	524	6	exception	exception	NOUN
ftr-501	524	7	"	"	PUNCT
ftr-501	524	8	does	do	AUX
ftr-501	524	9	not	not	PART
ftr-501	524	10	shield	shield	VERB
ftr-501	524	11	the	the	DET
ftr-501	524	12	government	government	NOUN
ftr-501	524	13	from	from	ADP
ftr-501	524	14	liability	liability	NOUN
ftr-501	524	15	for	for	ADP
ftr-501	524	16	acts	act	NOUN
ftr-501	524	17	of	of	ADP
ftr-501	524	18	its	its	PRON
ftr-501	524	19	agents	agent	NOUN
ftr-501	524	20	taken	take	VERB
ftr-501	524	21	in	in	ADP
ftr-501	524	22	furtherance	furtherance	NOUN
ftr-501	524	23	of	of	ADP
ftr-501	524	24	a	a	DET
ftr-501	524	25	general	general	ADJ
ftr-501	524	26	discretionary	discretionary	ADJ
ftr-501	524	27	policy	policy	NOUN
ftr-501	524	28	-	-	PUNCT
ftr-501	524	29	such	such	ADJ
ftr-501	524	30	as	as	ADP
ftr-501	524	31	the	the	DET
ftr-501	524	32	irs	irs	PROPN
ftr-501	524	33	policy	policy	NOUN
ftr-501	524	34	to	to	PART
ftr-501	524	35	deter	deter	VERB
ftr-501	524	36	tax	tax	NOUN
ftr-501	524	37	evasion	evasion	NOUN
ftr-501	524	38	"	"	PUNCT
ftr-501	524	39	through	through	ADP
ftr-501	524	40	publicity	publicity	NOUN
ftr-501	524	41	of	of	ADP
ftr-501	524	42	cases	case	NOUN
ftr-501	524	43	such	such	ADJ
ftr-501	524	44	as	as	ADP
ftr-501	524	45	plaintiffis	plaintiffi	VERB
ftr-501	524	46	.	.	PUNCT
ftr-501	525	1	980	980	NUM
ftr-501	525	2	f.2d	f.2d	NOUN
ftr-501	525	3	at	at	ADP
ftr-501	525	4	1503	1503	NUM
ftr-501	525	5	.	.	PUNCT
ftr-501	526	1	(	(	PUNCT
ftr-501	526	2	4	4	X
ftr-501	526	3	)	)	PUNCT
ftr-501	526	4	the	the	DET
ftr-501	526	5	claim	claim	NOUN
ftr-501	526	6	was	be	AUX
ftr-501	526	7	barred	bar	VERB
ftr-501	526	8	by	by	ADP
ftr-501	526	9	the	the	DET
ftr-501	526	10	"	"	PUNCT
ftr-501	526	11	tax	tax	NOUN
ftr-501	526	12	assessment	assessment	NOUN
ftr-501	526	13	and	and	CCONJ
ftr-501	526	14	collection	collection	NOUN
ftr-501	526	15	"	"	PUNCT
ftr-501	526	16	exception	exception	NOUN
ftr-501	526	17	to	to	ADP
ftr-501	526	18	the	the	DET
ftr-501	526	19	ftca	ftca	NOUN
ftr-501	526	20	.	.	PUNCT
ftr-501	527	1	the	the	DET
ftr-501	527	2	court	court	NOUN
ftr-501	527	3	ruled	rule	VERB
ftr-501	527	4	that	that	SCONJ
ftr-501	527	5	the	the	DET
ftr-501	527	6	actions	action	NOUN
ftr-501	527	7	of	of	ADP
ftr-501	527	8	service	service	NOUN
ftr-501	527	9	officers	officer	NOUN
ftr-501	527	10	in	in	ADP
ftr-501	527	11	preparing	prepare	VERB
ftr-501	527	12	and	and	CCONJ
ftr-501	527	13	issuing	issue	VERB
ftr-501	527	14	press	press	NOUN
ftr-501	527	15	releases	release	NOUN
ftr-501	527	16	did	do	AUX
ftr-501	527	17	not	not	PART
ftr-501	527	18	constitute	constitute	VERB
ftr-501	527	19	the	the	DET
ftr-501	527	20	assessment	assessment	NOUN
ftr-501	527	21	or	or	CCONJ
ftr-501	527	22	collection	collection	NOUN
ftr-501	527	23	of	of	ADP
ftr-501	527	24	taxes	taxis	NOUN
ftr-501	527	25	,	,	PUNCT
ftr-501	527	26	so	so	SCONJ
ftr-501	527	27	that	that	SCONJ
ftr-501	527	28	this	this	DET
ftr-501	527	29	exception	exception	NOUN
ftr-501	527	30	did	do	AUX
ftr-501	527	31	not	not	PART
ftr-501	527	32	apply	apply	VERB
ftr-501	527	33	.	.	PUNCT
ftr-501	528	1	i	i	PRON
ftr-501	528	2	d.	d.	PROPN
ftr-501	528	3	at	at	ADP
ftr-501	528	4	1503	1503	NUM
ftr-501	528	5	-	-	SYM
ftr-501	528	6	04	04	NUM
ftr-501	528	7	.	.	PUNCT
ftr-501	529	1	80	80	NUM
ftr-501	529	2	.	.	PUNCT
ftr-501	530	1	slip	slip	NOUN
ftr-501	530	2	opinion	opinion	NOUN
ftr-501	530	3	at	at	ADP
ftr-501	530	4	980	980	NUM
ftr-501	530	5	f.2d	f.2d	NOUN
ftr-501	530	6	at	at	ADP
ftr-501	530	7	1505	1505	NUM
ftr-501	530	8	-	-	SYM
ftr-501	530	9	06	06	NUM
ftr-501	530	10	.	.	PUNCT
ftr-501	531	1	81	81	NUM
ftr-501	531	2	.	.	PUNCT
ftr-501	531	3	slip	slip	NOUN
ftr-501	531	4	opinion	opinion	NOUN
ftr-501	531	5	at	at	ADP
ftr-501	531	6	_	_	PROPN
ftr-501	531	7	.	.	PUNCT
ftr-501	532	1	surprisingly	surprisingly	ADV
ftr-501	532	2	,	,	PUNCT
ftr-501	532	3	this	this	DET
ftr-501	532	4	argument	argument	NOUN
ftr-501	532	5	was	be	AUX
ftr-501	532	6	not	not	PART
ftr-501	532	7	discussed	discuss	VERB
ftr-501	532	8	in	in	ADP
ftr-501	532	9	the	the	DET
ftr-501	532	10	opinion	opinion	NOUN
ftr-501	532	11	of	of	ADP
ftr-501	532	12	the	the	DET
ftr-501	532	13	district	district	NOUN
ftr-501	532	14	court	court	NOUN
ftr-501	532	15	,	,	PUNCT
ftr-501	532	16	which	which	PRON
ftr-501	532	17	based	base	VERB
ftr-501	532	18	its	its	PRON
ftr-501	532	19	finding	finding	NOUN
ftr-501	532	20	of	of	ADP
ftr-501	532	21	liability	liability	NOUN
ftr-501	532	22	on	on	ADP
ftr-501	532	23	state	state	NOUN
ftr-501	532	24	law	law	NOUN
ftr-501	532	25	theories	theory	NOUN
ftr-501	532	26	of	of	ADP
ftr-501	532	27	respondeat	respondeat	NOUN
ftr-501	532	28	superior	superior	ADJ
ftr-501	532	29	and	and	CCONJ
ftr-501	532	30	negligent	negligent	ADJ
ftr-501	532	31	supervision	supervision	NOUN
ftr-501	532	32	of	of	ADP
ftr-501	532	33	employees	employee	NOUN
ftr-501	532	34	.	.	PUNCT
ftr-501	533	1	johnson	johnson	PROPN
ftr-501	533	2	v.	v.	PROPN
ftr-501	533	3	sawyer	sawyer	PROPN
ftr-501	533	4	,	,	PUNCT
ftr-501	533	5	760	760	NUM
ftr-501	533	6	f.	f.	PROPN
ftr-501	533	7	supp	supp	PROPN
ftr-501	533	8	.	.	PUNCT
ftr-501	534	1	1216	1216	NUM
ftr-501	534	2	,	,	PUNCT
ftr-501	534	3	1231	1231	NUM
ftr-501	534	4	-	-	SYM
ftr-501	534	5	32	32	NUM
ftr-501	534	6	(	(	PUNCT
ftr-501	534	7	s.d	s.d	PROPN
ftr-501	534	8	.	.	PUNCT
ftr-501	534	9	tex	tex	PROPN
ftr-501	534	10	.	.	PROPN
ftr-501	534	11	1991	1991	NUM
ftr-501	534	12	)	)	PUNCT
ftr-501	534	13	,	,	PUNCT
ftr-501	534	14	aff	aff	PROPN
ftr-501	534	15	d	d	PROPN
ftr-501	534	16	in	in	ADP
ftr-501	534	17	part	part	NOUN
ftr-501	534	18	,	,	PUNCT
ftr-501	534	19	modified	modify	VERB
ftr-501	534	20	in	in	ADP
ftr-501	534	21	part	part	NOUN
ftr-501	534	22	and	and	CCONJ
ftr-501	534	23	remanded	remand	VERB
ftr-501	534	24	in	in	ADP
ftr-501	534	25	part	part	NOUN
ftr-501	534	26	,	,	PUNCT
ftr-501	534	27	980	980	NUM
ftr-501	534	28	f.2d	f.2d	NOUN
ftr-501	534	29	1490	1490	NUM
ftr-501	534	30	(	(	PUNCT
ftr-501	534	31	5th	5th	ADJ
ftr-501	534	32	cir	cir	NOUN
ftr-501	534	33	.	.	PUNCT
ftr-501	535	1	tex	tex	PROPN
ftr-501	535	2	.	.	PROPN
ftr-501	535	3	1992	1992	NUM
ftr-501	535	4	)	)	PUNCT
ftr-501	535	5	.	.	PUNCT
ftr-501	536	1	82	82	NUM
ftr-501	536	2	.	.	PUNCT
ftr-501	537	1	judge	judge	PROPN
ftr-501	537	2	garwood	garwood	PROPN
ftr-501	537	3	filed	file	VERB
ftr-501	537	4	a	a	DET
ftr-501	537	5	strong	strong	ADJ
ftr-501	537	6	dissent	dissent	NOUN
ftr-501	537	7	in	in	ADP
ftr-501	537	8	the	the	DET
ftr-501	537	9	case	case	NOUN
ftr-501	537	10	,	,	PUNCT
ftr-501	537	11	based	base	VERB
ftr-501	537	12	primarily	primarily	ADV
ftr-501	537	13	on	on	ADP
ftr-501	537	14	his	his	PRON
ftr-501	537	15	opinion	opinion	NOUN
ftr-501	537	16	19931	19931	NUM
ftr-501	537	17	florida	florida	PROPN
ftr-501	537	18	tax	tax	PROPN
ftr-501	537	19	review	review	NOUN
ftr-501	537	20	since	since	SCONJ
ftr-501	537	21	the	the	DET
ftr-501	537	22	causes	cause	NOUN
ftr-501	537	23	of	of	ADP
ftr-501	537	24	action	action	NOUN
ftr-501	537	25	in	in	ADP
ftr-501	537	26	johnson	johnson	PROPN
ftr-501	537	27	arose	arise	VERB
ftr-501	537	28	,	,	PUNCT
ftr-501	537	29	the	the	DET
ftr-501	537	30	relevant	relevant	ADJ
ftr-501	537	31	federal	federal	ADJ
ftr-501	537	32	law	law	NOUN
ftr-501	537	33	has	have	AUX
ftr-501	537	34	been	be	AUX
ftr-501	537	35	amended	amend	VERB
ftr-501	537	36	in	in	ADP
ftr-501	537	37	a	a	DET
ftr-501	537	38	manner	manner	NOUN
ftr-501	537	39	quite	quite	ADV
ftr-501	537	40	significant	significant	ADJ
ftr-501	537	41	to	to	ADP
ftr-501	537	42	the	the	DET
ftr-501	537	43	court	court	NOUN
ftr-501	537	44	's	's	PART
ftr-501	537	45	holding	holding	NOUN
ftr-501	537	46	on	on	ADP
ftr-501	537	47	this	this	DET
ftr-501	537	48	point	point	NOUN
ftr-501	537	49	.	.	PUNCT
ftr-501	538	1	as	as	SCONJ
ftr-501	538	2	discussed	discuss	VERB
ftr-501	538	3	above	above	ADV
ftr-501	538	4	,	,	PUNCT
ftr-501	538	5	section	section	NOUN
ftr-501	538	6	7217	7217	NUM
ftr-501	538	7	was	be	AUX
ftr-501	538	8	repealed	repeal	VERB
ftr-501	538	9	,	,	PUNCT
ftr-501	538	10	replaced	replace	VERB
ftr-501	538	11	by	by	ADP
ftr-501	538	12	section	section	NOUN
ftr-501	538	13	7431	7431	NUM
ftr-501	538	14	.	.	PUNCT
ftr-501	539	1	the	the	DET
ftr-501	539	2	major	major	ADJ
ftr-501	539	3	difference	difference	NOUN
ftr-501	539	4	in	in	ADP
ftr-501	539	5	the	the	DET
ftr-501	539	6	two	two	NUM
ftr-501	539	7	code	code	NOUN
ftr-501	539	8	provisions	provision	NOUN
ftr-501	539	9	is	be	AUX
ftr-501	539	10	that	that	SCONJ
ftr-501	539	11	section	section	NOUN
ftr-501	539	12	7431	7431	NUM
ftr-501	539	13	authorizes	authorize	VERB
ftr-501	539	14	an	an	DET
ftr-501	539	15	action	action	NOUN
ftr-501	539	16	for	for	ADP
ftr-501	539	17	damages	damage	NOUN
ftr-501	539	18	against	against	ADP
ftr-501	539	19	the	the	DET
ftr-501	539	20	united	united	PROPN
ftr-501	539	21	states	states	PROPN
ftr-501	539	22	,	,	PUNCT
ftr-501	539	23	rather	rather	ADV
ftr-501	539	24	than	than	ADP
ftr-501	539	25	against	against	ADP
ftr-501	539	26	the	the	DET
ftr-501	539	27	federal	federal	ADJ
ftr-501	539	28	employee	employee	NOUN
ftr-501	539	29	as	as	ADP
ftr-501	539	30	under	under	ADP
ftr-501	539	31	section	section	NOUN
ftr-501	539	32	7217	7217	NUM
ftr-501	539	33	.	.	PUNCT
ftr-501	540	1	under	under	ADP
ftr-501	540	2	general	general	ADJ
ftr-501	540	3	principals	principal	NOUN
ftr-501	540	4	of	of	ADP
ftr-501	540	5	negligence	negligence	NOUN
ftr-501	540	6	per	per	ADP
ftr-501	540	7	se	se	X
ftr-501	540	8	,	,	PUNCT
ftr-501	540	9	that	that	DET
ftr-501	540	10	doctrine	doctrine	NOUN
ftr-501	540	11	does	do	AUX
ftr-501	540	12	not	not	PART
ftr-501	540	13	apply	apply	VERB
ftr-501	540	14	where	where	SCONJ
ftr-501	540	15	the	the	DET
ftr-501	540	16	legislature	legislature	NOUN
ftr-501	540	17	has	have	AUX
ftr-501	540	18	already	already	ADV
ftr-501	540	19	provided	provide	VERB
ftr-501	540	20	a	a	DET
ftr-501	540	21	civil	civil	ADJ
ftr-501	540	22	remedy	remedy	NOUN
ftr-501	540	23	for	for	ADP
ftr-501	540	24	the	the	DET
ftr-501	540	25	negligent	negligent	ADJ
ftr-501	540	26	violation	violation	NOUN
ftr-501	540	27	of	of	ADP
ftr-501	540	28	the	the	DET
ftr-501	540	29	standard	standard	NOUN
ftr-501	540	30	set	set	VERB
ftr-501	540	31	forth	forth	ADP
ftr-501	540	32	in	in	ADP
ftr-501	540	33	the	the	DET
ftr-501	540	34	statute.83	statute.83	NOUN
ftr-501	540	35	in	in	ADP
ftr-501	540	36	johnson	johnson	PROPN
ftr-501	540	37	,	,	PUNCT
ftr-501	540	38	decided	decide	VERB
ftr-501	540	39	under	under	ADP
ftr-501	540	40	section	section	NOUN
ftr-501	540	41	7217	7217	NUM
ftr-501	540	42	,	,	PUNCT
ftr-501	540	43	this	this	PRON
ftr-501	540	44	was	be	AUX
ftr-501	540	45	not	not	PART
ftr-501	540	46	an	an	DET
ftr-501	540	47	issue	issue	NOUN
ftr-501	540	48	,	,	PUNCT
ftr-501	540	49	since	since	SCONJ
ftr-501	540	50	that	that	DET
ftr-501	540	51	statute	statute	NOUN
ftr-501	540	52	did	do	AUX
ftr-501	540	53	not	not	PART
ftr-501	540	54	address	address	VERB
ftr-501	540	55	the	the	DET
ftr-501	540	56	question	question	NOUN
ftr-501	540	57	of	of	ADP
ftr-501	540	58	a	a	DET
ftr-501	540	59	claim	claim	NOUN
ftr-501	540	60	against	against	ADP
ftr-501	540	61	the	the	DET
ftr-501	540	62	united	united	PROPN
ftr-501	540	63	states	states	PROPN
ftr-501	540	64	.	.	PUNCT
ftr-501	541	1	section	section	NOUN
ftr-501	541	2	7431	7431	NUM
ftr-501	541	3	expressly	expressly	ADV
ftr-501	541	4	provides	provide	VERB
ftr-501	541	5	such	such	DET
ftr-501	541	6	a	a	DET
ftr-501	541	7	claim	claim	NOUN
ftr-501	541	8	,	,	PUNCT
ftr-501	541	9	however	however	ADV
ftr-501	541	10	,	,	PUNCT
ftr-501	541	11	and	and	CCONJ
ftr-501	541	12	therefore	therefore	ADV
ftr-501	541	13	prevents	prevent	VERB
ftr-501	541	14	the	the	DET
ftr-501	541	15	application	application	NOUN
ftr-501	541	16	of	of	ADP
ftr-501	541	17	the	the	DET
ftr-501	541	18	doctrine	doctrine	NOUN
ftr-501	541	19	of	of	ADP
ftr-501	541	20	negligence	negligence	NOUN
ftr-501	541	21	per	per	ADP
ftr-501	541	22	se	se	X
ftr-501	541	23	.	.	PROPN
ftr-501	542	1	2	2	X
ftr-501	542	2	.	.	X
ftr-501	542	3	the	the	DET
ftr-501	542	4	claim	claim	NOUN
ftr-501	542	5	was	be	AUX
ftr-501	542	6	preempted	preempt	VERB
ftr-501	542	7	by	by	ADP
ftr-501	542	8	section	section	NOUN
ftr-501	542	9	7217.-holding	7217.-holde	VERB
ftr-501	542	10	that	that	SCONJ
ftr-501	542	11	a	a	DET
ftr-501	542	12	remedial	remedial	ADJ
ftr-501	542	13	statute	statute	NOUN
ftr-501	542	14	must	must	AUX
ftr-501	542	15	be	be	AUX
ftr-501	542	16	both	both	ADV
ftr-501	542	17	comprehensive	comprehensive	ADJ
ftr-501	542	18	and	and	CCONJ
ftr-501	542	19	exclusive	exclusive	ADJ
ftr-501	542	20	to	to	PART
ftr-501	542	21	be	be	AUX
ftr-501	542	22	preemptive	preemptive	ADJ
ftr-501	542	23	of	of	ADP
ftr-501	542	24	the	the	DET
ftr-501	542	25	ftca	ftca	NOUN
ftr-501	542	26	,	,	PUNCT
ftr-501	542	27	the	the	DET
ftr-501	542	28	court	court	NOUN
ftr-501	542	29	found	find	VERB
ftr-501	542	30	no	no	DET
ftr-501	542	31	evidence	evidence	NOUN
ftr-501	542	32	of	of	ADP
ftr-501	542	33	congressional	congressional	ADJ
ftr-501	542	34	intent	intent	NOUN
ftr-501	542	35	that	that	PRON
ftr-501	542	36	section	section	NOUN
ftr-501	542	37	7217	7217	NUM
ftr-501	542	38	"	"	PUNCT
ftr-501	542	39	be	be	AUX
ftr-501	542	40	the	the	DET
ftr-501	542	41	exclusive	exclusive	ADJ
ftr-501	542	42	remedy	remedy	NOUN
ftr-501	542	43	for	for	ADP
ftr-501	542	44	each	each	DET
ftr-501	542	45	and	and	CCONJ
ftr-501	542	46	every	every	PRON
ftr-501	542	47	section	section	NOUN
ftr-501	542	48	6103	6103	NUM
ftr-501	542	49	violation	violation	NOUN
ftr-501	542	50	.	.	PUNCT
ftr-501	542	51	'	'	PUNCT
ftr-501	542	52	"	"	PUNCT
ftr-501	542	53	rather	rather	ADV
ftr-501	542	54	,	,	PUNCT
ftr-501	542	55	the	the	DET
ftr-501	542	56	court	court	NOUN
ftr-501	542	57	found	find	VERB
ftr-501	542	58	,	,	PUNCT
ftr-501	542	59	section	section	NOUN
ftr-501	542	60	7217	7217	NUM
ftr-501	542	61	merely	merely	ADV
ftr-501	542	62	provides	provide	VERB
ftr-501	542	63	a	a	DET
ftr-501	542	64	remedy	remedy	NOUN
ftr-501	542	65	against	against	ADP
ftr-501	542	66	the	the	DET
ftr-501	542	67	governmental	governmental	ADJ
ftr-501	542	68	employee	employee	NOUN
ftr-501	542	69	for	for	ADP
ftr-501	542	70	violations	violation	NOUN
ftr-501	542	71	of	of	ADP
ftr-501	542	72	section	section	NOUN
ftr-501	542	73	6103	6103	NUM
ftr-501	542	74	,	,	PUNCT
ftr-501	542	75	and	and	CCONJ
ftr-501	542	76	congress	congress	PROPN
ftr-501	542	77	did	do	AUX
ftr-501	542	78	not	not	PART
ftr-501	542	79	purport	purport	VERB
ftr-501	542	80	to	to	PART
ftr-501	542	81	make	make	VERB
ftr-501	542	82	section	section	NOUN
ftr-501	542	83	7217	7217	NUM
ftr-501	542	84	preemptive	preemptive	NOUN
ftr-501	542	85	of	of	ADP
ftr-501	542	86	the	the	DET
ftr-501	542	87	ftca	ftca	NOUN
ftr-501	542	88	"	"	PUNCT
ftr-501	542	89	as	as	ADP
ftr-501	542	90	with	with	ADP
ftr-501	542	91	the	the	DET
ftr-501	542	92	negligence	negligence	NOUN
ftr-501	542	93	per	per	ADP
ftr-501	542	94	se	se	PROPN
ftr-501	542	95	issue	issue	NOUN
ftr-501	542	96	,	,	PUNCT
ftr-501	542	97	subsequent	subsequent	ADJ
ftr-501	542	98	changes	change	NOUN
ftr-501	542	99	in	in	ADP
ftr-501	542	100	the	the	DET
ftr-501	542	101	law	law	NOUN
ftr-501	542	102	have	have	AUX
ftr-501	542	103	undermined	undermine	VERB
ftr-501	542	104	the	the	DET
ftr-501	542	105	future	future	ADJ
ftr-501	542	106	application	application	NOUN
ftr-501	542	107	of	of	ADP
ftr-501	542	108	the	the	DET
ftr-501	542	109	court	court	NOUN
ftr-501	542	110	's	's	PART
ftr-501	542	111	reasoning	reasoning	NOUN
ftr-501	542	112	on	on	ADP
ftr-501	542	113	this	this	DET
ftr-501	542	114	point	point	NOUN
ftr-501	542	115	.	.	PUNCT
ftr-501	543	1	the	the	DET
ftr-501	543	2	only	only	ADJ
ftr-501	543	3	remedy	remedy	NOUN
ftr-501	543	4	provided	provide	VERB
ftr-501	543	5	under	under	ADP
ftr-501	543	6	section	section	NOUN
ftr-501	543	7	7217	7217	NUM
ftr-501	543	8	was	be	AUX
ftr-501	543	9	a	a	DET
ftr-501	543	10	suit	suit	NOUN
ftr-501	543	11	for	for	ADP
ftr-501	543	12	damages	damage	NOUN
ftr-501	543	13	against	against	ADP
ftr-501	543	14	the	the	DET
ftr-501	543	15	individual	individual	NOUN
ftr-501	543	16	;	;	PUNCT
ftr-501	543	17	the	the	DET
ftr-501	543	18	statute	statute	NOUN
ftr-501	543	19	was	be	AUX
ftr-501	543	20	silent	silent	ADJ
ftr-501	543	21	with	with	ADP
ftr-501	543	22	regard	regard	NOUN
ftr-501	543	23	to	to	ADP
ftr-501	543	24	liability	liability	NOUN
ftr-501	543	25	on	on	ADP
ftr-501	543	26	the	the	DET
ftr-501	543	27	part	part	NOUN
ftr-501	543	28	of	of	ADP
ftr-501	543	29	the	the	DET
ftr-501	543	30	united	united	PROPN
ftr-501	543	31	states	states	PROPN
ftr-501	543	32	.	.	PUNCT
ftr-501	544	1	this	this	DET
ftr-501	544	2	silence	silence	NOUN
ftr-501	544	3	enabled	enable	VERB
ftr-501	544	4	the	the	DET
ftr-501	544	5	johnson	johnson	PROPN
ftr-501	544	6	court	court	PROPN
ftr-501	544	7	,	,	PUNCT
ftr-501	544	8	speaking	speak	VERB
ftr-501	544	9	in	in	ADP
ftr-501	544	10	the	the	DET
ftr-501	544	11	context	context	NOUN
ftr-501	544	12	of	of	ADP
ftr-501	544	13	an	an	DET
ftr-501	544	14	action	action	NOUN
ftr-501	544	15	asserting	assert	VERB
ftr-501	544	16	the	the	DET
ftr-501	544	17	liability	liability	NOUN
ftr-501	544	18	of	of	ADP
ftr-501	544	19	the	the	DET
ftr-501	544	20	united	united	PROPN
ftr-501	544	21	states	states	PROPN
ftr-501	544	22	,	,	PUNCT
ftr-501	544	23	to	to	PART
ftr-501	544	24	find	find	VERB
ftr-501	544	25	that	that	SCONJ
ftr-501	544	26	the	the	DET
ftr-501	544	27	statute	statute	NOUN
ftr-501	544	28	was	be	AUX
ftr-501	544	29	not	not	PART
ftr-501	544	30	exhaustive	exhaustive	ADJ
ftr-501	544	31	.	.	PUNCT
ftr-501	545	1	on	on	ADP
ftr-501	545	2	this	this	DET
ftr-501	545	3	point	point	NOUN
ftr-501	545	4	,	,	PUNCT
ftr-501	545	5	the	the	DET
ftr-501	545	6	provisions	provision	NOUN
ftr-501	545	7	of	of	ADP
ftr-501	545	8	section	section	NOUN
ftr-501	545	9	7431	7431	NUM
ftr-501	545	10	,	,	PUNCT
ftr-501	545	11	the	the	DET
ftr-501	545	12	successor	successor	NOUN
ftr-501	545	13	to	to	PART
ftr-501	545	14	section	section	NOUN
ftr-501	545	15	7217	7217	NUM
ftr-501	545	16	,	,	PUNCT
ftr-501	545	17	are	be	AUX
ftr-501	545	18	significantly	significantly	ADV
ftr-501	545	19	different	different	ADJ
ftr-501	545	20	:	:	PUNCT
ftr-501	545	21	section	section	NOUN
ftr-501	545	22	7431	7431	NUM
ftr-501	545	23	expressly	expressly	ADV
ftr-501	545	24	provides	provide	VERB
ftr-501	545	25	for	for	ADP
ftr-501	545	26	liability	liability	NOUN
ftr-501	545	27	on	on	ADP
ftr-501	545	28	the	the	DET
ftr-501	545	29	part	part	NOUN
ftr-501	545	30	of	of	ADP
ftr-501	545	31	the	the	DET
ftr-501	545	32	united	united	PROPN
ftr-501	545	33	states	states	PROPN
ftr-501	545	34	.	.	PUNCT
ftr-501	546	1	even	even	ADV
ftr-501	546	2	though	though	SCONJ
ftr-501	546	3	congress	congress	PROPN
ftr-501	546	4	did	do	AUX
ftr-501	546	5	not	not	PART
ftr-501	546	6	include	include	VERB
ftr-501	546	7	any	any	DET
ftr-501	546	8	language	language	NOUN
ftr-501	546	9	in	in	ADP
ftr-501	546	10	section	section	NOUN
ftr-501	546	11	7431	7431	NUM
ftr-501	546	12	regarding	regard	VERB
ftr-501	546	13	the	the	DET
ftr-501	546	14	exclusivity	exclusivity	NOUN
ftr-501	546	15	of	of	ADP
ftr-501	546	16	that	that	DET
ftr-501	546	17	remedy	remedy	NOUN
ftr-501	546	18	,	,	PUNCT
ftr-501	546	19	it	it	PRON
ftr-501	546	20	is	be	AUX
ftr-501	546	21	very	very	ADV
ftr-501	546	22	unlikely	unlikely	ADJ
ftr-501	546	23	that	that	SCONJ
ftr-501	546	24	any	any	DET
ftr-501	546	25	court	court	NOUN
ftr-501	546	26	,	,	PUNCT
ftr-501	546	27	even	even	ADV
ftr-501	546	28	the	the	DET
ftr-501	546	29	fifth	fifth	ADJ
ftr-501	546	30	circuit	circuit	NOUN
ftr-501	546	31	,	,	PUNCT
ftr-501	546	32	would	would	AUX
ftr-501	546	33	find	find	VERB
ftr-501	546	34	that	that	SCONJ
ftr-501	546	35	section	section	NOUN
ftr-501	546	36	7431	7431	NUM
ftr-501	546	37	has	have	AUX
ftr-501	546	38	not	not	PART
ftr-501	546	39	preempted	preempt	VERB
ftr-501	546	40	ftca	ftca	ADJ
ftr-501	546	41	liability	liability	NOUN
ftr-501	546	42	.	.	PUNCT
ftr-501	547	1	that	that	SCONJ
ftr-501	547	2	the	the	DET
ftr-501	547	3	majority	majority	NOUN
ftr-501	547	4	had	have	AUX
ftr-501	547	5	improperly	improperly	ADV
ftr-501	547	6	expanded	expand	VERB
ftr-501	547	7	the	the	DET
ftr-501	547	8	waiver	waiver	NOUN
ftr-501	547	9	of	of	ADP
ftr-501	547	10	sovereign	sovereign	ADJ
ftr-501	547	11	immunity	immunity	NOUN
ftr-501	547	12	under	under	ADP
ftr-501	547	13	the	the	DET
ftr-501	547	14	ftca	ftca	NOUN
ftr-501	547	15	by	by	ADP
ftr-501	547	16	incorporating	incorporate	VERB
ftr-501	547	17	the	the	DET
ftr-501	547	18	entire	entire	ADJ
ftr-501	547	19	federal	federal	ADJ
ftr-501	547	20	code	code	NOUN
ftr-501	547	21	into	into	ADP
ftr-501	547	22	state	state	NOUN
ftr-501	547	23	law	law	NOUN
ftr-501	547	24	under	under	ADP
ftr-501	547	25	the	the	DET
ftr-501	547	26	doctrine	doctrine	NOUN
ftr-501	547	27	of	of	ADP
ftr-501	547	28	negligence	negligence	NOUN
ftr-501	547	29	per	per	ADP
ftr-501	547	30	se	se	X
ftr-501	547	31	.	.	PUNCT
ftr-501	548	1	johnson	johnson	PROPN
ftr-501	548	2	,	,	PUNCT
ftr-501	548	3	980	980	NUM
ftr-501	548	4	f.2d	f.2d	NOUN
ftr-501	548	5	at	at	ADP
ftr-501	548	6	1509	1509	NUM
ftr-501	548	7	(	(	PUNCT
ftr-501	548	8	garwood	garwood	PROPN
ftr-501	548	9	,	,	PUNCT
ftr-501	548	10	j.	j.	PROPN
ftr-501	548	11	,	,	PUNCT
ftr-501	548	12	dissenting	dissent	VERB
ftr-501	548	13	)	)	PUNCT
ftr-501	548	14	.	.	PUNCT
ftr-501	549	1	83	83	NUM
ftr-501	549	2	.	.	PUNCT
ftr-501	550	1	see	see	VERB
ftr-501	550	2	,	,	PUNCT
ftr-501	550	3	e.g.	e.g.	ADV
ftr-501	550	4	,	,	PUNCT
ftr-501	550	5	restatement	restatement	NOUN
ftr-501	550	6	(	(	PUNCT
ftr-501	550	7	second	second	ADJ
ftr-501	550	8	)	)	PUNCT
ftr-501	550	9	of	of	ADP
ftr-501	550	10	torts	tort	NOUN
ftr-501	550	11	§	§	PROPN
ftr-501	550	12	287	287	NUM
ftr-501	550	13	(	(	PUNCT
ftr-501	550	14	1965	1965	NUM
ftr-501	550	15	)	)	PUNCT
ftr-501	550	16	(	(	PUNCT
ftr-501	550	17	providing	provide	VERB
ftr-501	550	18	that	that	PRON
ftr-501	550	19	:	:	PUNCT
ftr-501	550	20	"	"	PUNCT
ftr-501	550	21	[	[	X
ftr-501	550	22	a	a	X
ftr-501	550	23	]	]	X
ftr-501	550	24	provision	provision	NOUN
ftr-501	550	25	for	for	ADP
ftr-501	550	26	a	a	DET
ftr-501	550	27	penalty	penalty	NOUN
ftr-501	550	28	in	in	ADP
ftr-501	550	29	a	a	DET
ftr-501	550	30	legislative	legislative	ADJ
ftr-501	550	31	enactment	enactment	NOUN
ftr-501	550	32	or	or	CCONJ
ftr-501	550	33	an	an	DET
ftr-501	550	34	administrative	administrative	ADJ
ftr-501	550	35	regulation	regulation	NOUN
ftr-501	550	36	has	have	VERB
ftr-501	550	37	no	no	DET
ftr-501	550	38	effect	effect	NOUN
ftr-501	550	39	upon	upon	SCONJ
ftr-501	550	40	liability	liability	NOUN
ftr-501	550	41	for	for	ADP
ftr-501	550	42	negligence	negligence	NOUN
ftr-501	550	43	unless	unless	SCONJ
ftr-501	550	44	the	the	DET
ftr-501	550	45	penalty	penalty	NOUN
ftr-501	550	46	is	be	AUX
ftr-501	550	47	found	find	VERB
ftr-501	550	48	to	to	PART
ftr-501	550	49	be	be	AUX
ftr-501	550	50	intended	intend	VERB
ftr-501	550	51	to	to	PART
ftr-501	550	52	exclude	exclude	VERB
ftr-501	550	53	it	it	PRON
ftr-501	550	54	"	"	PUNCT
ftr-501	550	55	)	)	PUNCT
ftr-501	550	56	.	.	PUNCT
ftr-501	551	1	84	84	NUM
ftr-501	551	2	.	.	PUNCT
ftr-501	552	1	johnson	johnson	PROPN
ftr-501	552	2	,	,	PUNCT
ftr-501	552	3	slip	slip	VERB
ftr-501	552	4	opinion	opinion	NOUN
ftr-501	552	5	at	at	ADP
ftr-501	552	6	-	-	PUNCT
ftr-501	552	7	,	,	PUNCT
ftr-501	552	8	980	980	NUM
ftr-501	552	9	f.2d	f.2d	NOUN
ftr-501	552	10	at	at	ADP
ftr-501	552	11	1501	1501	NUM
ftr-501	552	12	.	.	PUNCT
ftr-501	552	13	85	85	NUM
ftr-501	552	14	.	.	PUNCT
ftr-501	553	1	i	i	PRON
ftr-501	553	2	d.	d.	VERB
ftr-501	554	1	[	[	X
ftr-501	554	2	vol	vol	NOUN
ftr-501	554	3	1:10	1:10	NUM
ftr-501	554	4	irc	irc	PROPN
ftr-501	554	5	§	§	PROPN
ftr-501	554	6	§	§	PROPN
ftr-501	554	7	7431	7431	NUM
ftr-501	554	8	and	and	CCONJ
ftr-501	554	9	7433	7433	NUM
ftr-501	554	10	m.	m.	NOUN
ftr-501	554	11	liability	liability	NOUN
ftr-501	554	12	for	for	ADP
ftr-501	554	13	collections	collection	NOUN
ftr-501	554	14	activities	activity	NOUN
ftr-501	554	15	:	:	PUNCT
ftr-501	554	16	section	section	NOUN
ftr-501	554	17	7433	7433	NUM
ftr-501	554	18	h.r	h.r	PROPN
ftr-501	554	19	.	.	PROPN
ftr-501	554	20	4333	4333	NUM
ftr-501	554	21	,	,	PUNCT
ftr-501	554	22	the	the	DET
ftr-501	554	23	house	house	NOUN
ftr-501	554	24	bill	bill	NOUN
ftr-501	554	25	that	that	PRON
ftr-501	554	26	eventually	eventually	ADV
ftr-501	554	27	became	become	VERB
ftr-501	554	28	the	the	DET
ftr-501	554	29	technical	technical	ADJ
ftr-501	554	30	and	and	CCONJ
ftr-501	554	31	miscellaneous	miscellaneous	ADJ
ftr-501	554	32	revenue	revenue	NOUN
ftr-501	554	33	act	act	NOUN
ftr-501	554	34	of	of	ADP
ftr-501	554	35	1988	1988	NUM
ftr-501	554	36	,	,	PUNCT
ftr-501	554	37	originally	originally	ADV
ftr-501	554	38	contained	contain	VERB
ftr-501	554	39	no	no	DET
ftr-501	554	40	provisions	provision	NOUN
ftr-501	554	41	regarding	regard	VERB
ftr-501	554	42	the	the	DET
ftr-501	554	43	protection	protection	NOUN
ftr-501	554	44	of	of	ADP
ftr-501	554	45	taxpayers	taxpayer	NOUN
ftr-501	554	46	'	'	PART
ftr-501	554	47	rights	right	NOUN
ftr-501	554	48	.	.	PUNCT
ftr-501	554	49	'	'	PUNCT
ftr-501	555	1	the	the	DET
ftr-501	555	2	senate	senate	PROPN
ftr-501	555	3	version	version	NOUN
ftr-501	555	4	of	of	ADP
ftr-501	555	5	the	the	DET
ftr-501	555	6	legislation	legislation	NOUN
ftr-501	555	7	,	,	PUNCT
ftr-501	555	8	however	however	ADV
ftr-501	555	9	,	,	PUNCT
ftr-501	555	10	contained	contain	VERB
ftr-501	555	11	the	the	DET
ftr-501	555	12	taxpayer	taxpayer	NOUN
ftr-501	555	13	bill	bill	NOUN
ftr-501	555	14	of	of	ADP
ftr-501	555	15	rights	right	NOUN
ftr-501	555	16	,	,	PUNCT
ftr-501	555	17	which	which	PRON
ftr-501	555	18	provided	provide	VERB
ftr-501	555	19	,	,	PUNCT
ftr-501	555	20	among	among	ADP
ftr-501	555	21	other	other	ADJ
ftr-501	555	22	protections	protection	NOUN
ftr-501	555	23	,	,	PUNCT
ftr-501	555	24	that	that	SCONJ
ftr-501	555	25	a	a	DET
ftr-501	555	26	taxpayer	taxpayer	NOUN
ftr-501	555	27	could	could	AUX
ftr-501	555	28	sue	sue	VERB
ftr-501	555	29	the	the	DET
ftr-501	555	30	federal	federal	ADJ
ftr-501	555	31	government	government	NOUN
ftr-501	555	32	for	for	ADP
ftr-501	555	33	damages	damage	NOUN
ftr-501	555	34	for	for	ADP
ftr-501	555	35	careless	careless	ADJ
ftr-501	555	36	,	,	PUNCT
ftr-501	555	37	reckless	reckless	ADJ
ftr-501	555	38	,	,	PUNCT
ftr-501	555	39	or	or	CCONJ
ftr-501	555	40	intentional	intentional	ADJ
ftr-501	555	41	disregard	disregard	NOUN
ftr-501	555	42	by	by	ADP
ftr-501	555	43	an	an	DET
ftr-501	555	44	internal	internal	ADJ
ftr-501	555	45	revenue	revenue	NOUN
ftr-501	555	46	service	service	NOUN
ftr-501	555	47	employee	employee	NOUN
ftr-501	555	48	of	of	ADP
ftr-501	555	49	any	any	DET
ftr-501	555	50	provision	provision	NOUN
ftr-501	555	51	of	of	ADP
ftr-501	555	52	federal	federal	ADJ
ftr-501	555	53	law	law	NOUN
ftr-501	555	54	or	or	CCONJ
ftr-501	555	55	any	any	DET
ftr-501	555	56	regulation	regulation	NOUN
ftr-501	555	57	under	under	ADP
ftr-501	555	58	the	the	DET
ftr-501	555	59	code	code	NOUN
ftr-501	555	60	in	in	ADP
ftr-501	555	61	the	the	DET
ftr-501	555	62	determination	determination	NOUN
ftr-501	555	63	or	or	CCONJ
ftr-501	555	64	collection	collection	NOUN
ftr-501	555	65	of	of	ADP
ftr-501	555	66	any	any	DET
ftr-501	555	67	federal	federal	ADJ
ftr-501	555	68	tax	tax	NOUN
ftr-501	555	69	.	.	PUNCT
ftr-501	555	70	'	'	PUNCT
ftr-501	556	1	the	the	DET
ftr-501	556	2	joint	joint	ADJ
ftr-501	556	3	house	house	PROPN
ftr-501	556	4	and	and	CCONJ
ftr-501	556	5	senate	senate	PROPN
ftr-501	556	6	conference	conference	NOUN
ftr-501	556	7	adopted	adopt	VERB
ftr-501	556	8	the	the	DET
ftr-501	556	9	senate	senate	PROPN
ftr-501	556	10	version	version	NOUN
ftr-501	556	11	,	,	PUNCT
ftr-501	556	12	with	with	ADP
ftr-501	556	13	some	some	DET
ftr-501	556	14	significant	significant	ADJ
ftr-501	556	15	modifications,8	modifications,8	NOUN
ftr-501	556	16	and	and	CCONJ
ftr-501	556	17	the	the	DET
ftr-501	556	18	taxpayer	taxpayer	NOUN
ftr-501	556	19	bill	bill	NOUN
ftr-501	556	20	of	of	ADP
ftr-501	556	21	rights	right	NOUN
ftr-501	556	22	was	be	AUX
ftr-501	556	23	subsequently	subsequently	ADV
ftr-501	556	24	enacted	enact	VERB
ftr-501	556	25	as	as	ADP
ftr-501	556	26	section	section	NOUN
ftr-501	556	27	6241(a	6241(a	ADP
ftr-501	556	28	)	)	PUNCT
ftr-501	556	29	of	of	ADP
ftr-501	556	30	the	the	DET
ftr-501	556	31	technical	technical	ADJ
ftr-501	556	32	and	and	CCONJ
ftr-501	556	33	miscellaneous	miscellaneous	ADJ
ftr-501	556	34	revenue	revenue	NOUN
ftr-501	556	35	act	act	NOUN
ftr-501	556	36	of	of	ADP
ftr-501	556	37	1988.89	1988.89	NUM
ftr-501	556	38	under	under	ADP
ftr-501	556	39	the	the	DET
ftr-501	556	40	express	express	ADJ
ftr-501	556	41	language	language	NOUN
ftr-501	556	42	of	of	ADP
ftr-501	556	43	section	section	NOUN
ftr-501	556	44	7433,9	7433,9	VERB
ftr-501	556	45	a	a	DET
ftr-501	556	46	plaintiff	plaintiff	NOUN
ftr-501	556	47	must	must	AUX
ftr-501	556	48	show	show	VERB
ftr-501	556	49	86	86	NUM
ftr-501	556	50	.	.	PUNCT
ftr-501	557	1	h.r	h.r	PROPN
ftr-501	557	2	.	.	PROPN
ftr-501	557	3	conf	conf	PROPN
ftr-501	557	4	.	.	PUNCT
ftr-501	558	1	rep	rep	PROPN
ftr-501	558	2	.	.	PROPN
ftr-501	558	3	no	no	PROPN
ftr-501	558	4	.	.	PUNCT
ftr-501	559	1	1104	1104	NUM
ftr-501	559	2	,	,	PUNCT
ftr-501	559	3	100th	100th	ADJ
ftr-501	559	4	cong	cong	NOUN
ftr-501	559	5	.	.	PROPN
ftr-501	559	6	,	,	PUNCT
ftr-501	559	7	2d	2d	PROPN
ftr-501	559	8	sess	sess	NOUN
ftr-501	559	9	.	.	PUNCT
ftr-501	560	1	229	229	NUM
ftr-501	560	2	.	.	PUNCT
ftr-501	560	3	reprinted	reprint	VERB
ftr-501	560	4	in	in	ADP
ftr-501	560	5	1988	1988	NUM
ftr-501	560	6	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-501	560	7	.	.	PUNCT
ftr-501	560	8	5048	5048	NUM
ftr-501	560	9	,	,	PUNCT
ftr-501	560	10	5288	5288	NUM
ftr-501	560	11	.	.	PUNCT
ftr-501	561	1	87	87	NUM
ftr-501	561	2	.	.	PUNCT
ftr-501	562	1	i	i	PRON
ftr-501	562	2	d.	d.	PROPN
ftr-501	562	3	88	88	NUM
ftr-501	562	4	.	.	PUNCT
ftr-501	563	1	h.r	h.r	PROPN
ftr-501	563	2	.	.	PROPN
ftr-501	563	3	conf	conf	PROPN
ftr-501	563	4	.	.	PUNCT
ftr-501	564	1	rep	rep	PROPN
ftr-501	564	2	.	.	PROPN
ftr-501	564	3	no	no	PROPN
ftr-501	564	4	.	.	PUNCT
ftr-501	565	1	1104	1104	NUM
ftr-501	565	2	,	,	PUNCT
ftr-501	565	3	100th	100th	ADJ
ftr-501	565	4	cong	cong	NOUN
ftr-501	565	5	.	.	PROPN
ftr-501	565	6	,	,	PUNCT
ftr-501	565	7	2d	2d	PROPN
ftr-501	565	8	sess	sess	NOUN
ftr-501	565	9	.	.	PUNCT
ftr-501	566	1	229	229	NUM
ftr-501	566	2	,	,	PUNCT
ftr-501	566	3	reprinted	reprint	VERB
ftr-501	566	4	in	in	ADP
ftr-501	566	5	1988	1988	NUM
ftr-501	566	6	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-501	566	7	.	.	PUNCT
ftr-501	566	8	5048	5048	NUM
ftr-501	566	9	,	,	PUNCT
ftr-501	566	10	5289	5289	NUM
ftr-501	566	11	.	.	PUNCT
ftr-501	567	1	the	the	DET
ftr-501	567	2	conference	conference	NOUN
ftr-501	567	3	report	report	NOUN
ftr-501	567	4	noted	note	VERB
ftr-501	567	5	the	the	DET
ftr-501	567	6	following	follow	VERB
ftr-501	567	7	significant	significant	ADJ
ftr-501	567	8	modifications	modification	NOUN
ftr-501	567	9	between	between	ADP
ftr-501	567	10	the	the	DET
ftr-501	567	11	senate	senate	PROPN
ftr-501	567	12	version	version	NOUN
ftr-501	567	13	and	and	CCONJ
ftr-501	567	14	the	the	DET
ftr-501	567	15	version	version	NOUN
ftr-501	567	16	finally	finally	ADV
ftr-501	567	17	enacted	enact	VERB
ftr-501	567	18	.	.	PUNCT
ftr-501	568	1	first	first	ADV
ftr-501	568	2	,	,	PUNCT
ftr-501	568	3	the	the	DET
ftr-501	568	4	cause	cause	NOUN
ftr-501	568	5	of	of	ADP
ftr-501	568	6	action	action	NOUN
ftr-501	568	7	can	can	AUX
ftr-501	568	8	be	be	AUX
ftr-501	568	9	based	base	VERB
ftr-501	568	10	only	only	ADV
ftr-501	568	11	on	on	ADP
ftr-501	568	12	allegations	allegation	NOUN
ftr-501	568	13	of	of	ADP
ftr-501	568	14	reckless	reckless	ADJ
ftr-501	568	15	or	or	CCONJ
ftr-501	568	16	intentional	intentional	ADJ
ftr-501	568	17	disregard	disregard	NOUN
ftr-501	568	18	by	by	ADP
ftr-501	568	19	an	an	DET
ftr-501	568	20	internal	internal	ADJ
ftr-501	568	21	revenue	revenue	NOUN
ftr-501	568	22	service	service	NOUN
ftr-501	568	23	employee	employee	NOUN
ftr-501	568	24	,	,	PUNCT
ftr-501	568	25	and	and	CCONJ
ftr-501	568	26	not	not	PART
ftr-501	568	27	on	on	ADP
ftr-501	568	28	mere	mere	ADJ
ftr-501	568	29	negligence	negligence	NOUN
ftr-501	568	30	or	or	CCONJ
ftr-501	568	31	carelessness	carelessness	NOUN
ftr-501	568	32	.	.	PUNCT
ftr-501	569	1	second	second	ADJ
ftr-501	569	2	,	,	PUNCT
ftr-501	569	3	the	the	DET
ftr-501	569	4	actions	action	NOUN
ftr-501	569	5	complained	complain	VERB
ftr-501	569	6	of	of	ADP
ftr-501	569	7	must	must	AUX
ftr-501	569	8	be	be	AUX
ftr-501	569	9	in	in	ADP
ftr-501	569	10	connection	connection	NOUN
ftr-501	569	11	with	with	ADP
ftr-501	569	12	the	the	DET
ftr-501	569	13	collection	collection	NOUN
ftr-501	569	14	of	of	ADP
ftr-501	569	15	tax	tax	NOUN
ftr-501	569	16	;	;	PUNCT
ftr-501	569	17	an	an	DET
ftr-501	569	18	action	action	NOUN
ftr-501	569	19	may	may	AUX
ftr-501	569	20	not	not	PART
ftr-501	569	21	be	be	AUX
ftr-501	569	22	maintained	maintain	VERB
ftr-501	569	23	on	on	ADP
ftr-501	569	24	actions	action	NOUN
ftr-501	569	25	taken	take	VERB
ftr-501	569	26	in	in	ADP
ftr-501	569	27	connection	connection	NOUN
ftr-501	569	28	with	with	ADP
ftr-501	569	29	the	the	DET
ftr-501	569	30	determination	determination	NOUN
ftr-501	569	31	of	of	ADP
ftr-501	569	32	tax	tax	NOUN
ftr-501	569	33	.	.	PUNCT
ftr-501	570	1	third	third	ADJ
ftr-501	570	2	,	,	PUNCT
ftr-501	570	3	the	the	DET
ftr-501	570	4	reckless	reckless	ADJ
ftr-501	570	5	or	or	CCONJ
ftr-501	570	6	intentional	intentional	ADJ
ftr-501	570	7	disregard	disregard	NOUN
ftr-501	570	8	must	must	AUX
ftr-501	570	9	be	be	AUX
ftr-501	570	10	of	of	ADP
ftr-501	570	11	the	the	DET
ftr-501	570	12	code	code	NOUN
ftr-501	570	13	or	or	CCONJ
ftr-501	570	14	regulations	regulation	NOUN
ftr-501	570	15	thereunder	thereunder	NOUN
ftr-501	570	16	,	,	PUNCT
ftr-501	570	17	a	a	DET
ftr-501	570	18	cause	cause	NOUN
ftr-501	570	19	of	of	ADP
ftr-501	570	20	action	action	NOUN
ftr-501	570	21	may	may	AUX
ftr-501	570	22	not	not	PART
ftr-501	570	23	be	be	AUX
ftr-501	570	24	maintained	maintain	VERB
ftr-501	570	25	on	on	ADP
ftr-501	570	26	the	the	DET
ftr-501	570	27	alleged	alleged	ADJ
ftr-501	570	28	violation	violation	NOUN
ftr-501	570	29	of	of	ADP
ftr-501	570	30	any	any	DET
ftr-501	570	31	other	other	ADJ
ftr-501	570	32	federal	federal	ADJ
ftr-501	570	33	law	law	NOUN
ftr-501	570	34	or	or	CCONJ
ftr-501	570	35	regulation	regulation	NOUN
ftr-501	570	36	.	.	PUNCT
ftr-501	571	1	fourth	fourth	ADJ
ftr-501	571	2	,	,	PUNCT
ftr-501	571	3	the	the	DET
ftr-501	571	4	conference	conference	NOUN
ftr-501	571	5	agreement	agreement	NOUN
ftr-501	571	6	deleted	delete	VERB
ftr-501	571	7	a	a	DET
ftr-501	571	8	provision	provision	NOUN
ftr-501	571	9	in	in	ADP
ftr-501	571	10	the	the	DET
ftr-501	571	11	senate	senate	PROPN
ftr-501	571	12	bill	bill	NOUN
ftr-501	571	13	which	which	PRON
ftr-501	571	14	would	would	AUX
ftr-501	571	15	have	have	AUX
ftr-501	571	16	barred	bar	VERB
ftr-501	571	17	recovery	recovery	NOUN
ftr-501	571	18	if	if	SCONJ
ftr-501	571	19	the	the	DET
ftr-501	571	20	taxpayer	taxpayer	NOUN
ftr-501	571	21	was	be	AUX
ftr-501	571	22	contributorily	contributorily	ADV
ftr-501	571	23	negligent	negligent	ADJ
ftr-501	571	24	.	.	PUNCT
ftr-501	572	1	fifth	fifth	ADJ
ftr-501	572	2	,	,	PUNCT
ftr-501	572	3	the	the	DET
ftr-501	572	4	conference	conference	NOUN
ftr-501	572	5	agreement	agreement	NOUN
ftr-501	572	6	placed	place	VERB
ftr-501	572	7	a	a	DET
ftr-501	572	8	cap	cap	NOUN
ftr-501	572	9	on	on	ADP
ftr-501	572	10	damages	damage	NOUN
ftr-501	572	11	of	of	ADP
ftr-501	572	12	$	$	SYM
ftr-501	572	13	100,000	100,000	NUM
ftr-501	572	14	,	,	PUNCT
ftr-501	572	15	whereas	whereas	SCONJ
ftr-501	572	16	the	the	DET
ftr-501	572	17	senate	senate	PROPN
ftr-501	572	18	bill	bill	PROPN
ftr-501	572	19	had	have	VERB
ftr-501	572	20	no	no	DET
ftr-501	572	21	such	such	ADJ
ftr-501	572	22	limitations	limitation	NOUN
ftr-501	572	23	.	.	PUNCT
ftr-501	573	1	sixth	sixth	ADJ
ftr-501	573	2	,	,	PUNCT
ftr-501	573	3	jurisdiction	jurisdiction	NOUN
ftr-501	573	4	was	be	AUX
ftr-501	573	5	given	give	VERB
ftr-501	573	6	to	to	ADP
ftr-501	573	7	the	the	DET
ftr-501	573	8	federal	federal	ADJ
ftr-501	573	9	district	district	NOUN
ftr-501	573	10	courts	court	NOUN
ftr-501	573	11	,	,	PUNCT
ftr-501	573	12	and	and	CCONJ
ftr-501	573	13	not	not	PART
ftr-501	573	14	the	the	DET
ftr-501	573	15	tax	tax	NOUN
ftr-501	573	16	court	court	NOUN
ftr-501	573	17	.	.	PUNCT
ftr-501	574	1	seventh	seventh	ADJ
ftr-501	574	2	,	,	PUNCT
ftr-501	574	3	with	with	ADP
ftr-501	574	4	the	the	DET
ftr-501	574	5	exception	exception	NOUN
ftr-501	574	6	of	of	ADP
ftr-501	574	7	the	the	DET
ftr-501	574	8	remedy	remedy	NOUN
ftr-501	574	9	provided	provide	VERB
ftr-501	574	10	in	in	ADP
ftr-501	574	11	§	§	PROPN
ftr-501	574	12	7432	7432	NUM
ftr-501	574	13	for	for	ADP
ftr-501	574	14	failure	failure	NOUN
ftr-501	574	15	to	to	PART
ftr-501	574	16	release	release	VERB
ftr-501	574	17	a	a	DET
ftr-501	574	18	lien	lien	NOUN
ftr-501	574	19	,	,	PUNCT
ftr-501	574	20	this	this	DET
ftr-501	574	21	provision	provision	NOUN
ftr-501	574	22	would	would	AUX
ftr-501	574	23	provide	provide	VERB
ftr-501	574	24	the	the	DET
ftr-501	574	25	exclusive	exclusive	ADJ
ftr-501	574	26	remedy	remedy	NOUN
ftr-501	574	27	for	for	ADP
ftr-501	574	28	recovering	recover	VERB
ftr-501	574	29	damages	damage	NOUN
ftr-501	574	30	resulting	result	VERB
ftr-501	574	31	from	from	ADP
ftr-501	574	32	reckless	reckless	ADJ
ftr-501	574	33	or	or	CCONJ
ftr-501	574	34	intentional	intentional	ADJ
ftr-501	574	35	disregard	disregard	NOUN
ftr-501	574	36	of	of	ADP
ftr-501	574	37	a	a	DET
ftr-501	574	38	provision	provision	NOUN
ftr-501	574	39	of	of	ADP
ftr-501	574	40	the	the	DET
ftr-501	574	41	code	code	NOUN
ftr-501	574	42	,	,	PUNCT
ftr-501	574	43	or	or	CCONJ
ftr-501	574	44	a	a	DET
ftr-501	574	45	regulation	regulation	NOUN
ftr-501	574	46	promulgated	promulgate	VERB
ftr-501	574	47	thereunder	thereunder	ADV
ftr-501	574	48	,	,	PUNCT
ftr-501	574	49	by	by	ADP
ftr-501	574	50	an	an	DET
ftr-501	574	51	internal	internal	ADJ
ftr-501	574	52	revenue	revenue	NOUN
ftr-501	574	53	service	service	NOUN
ftr-501	574	54	employee	employee	NOUN
ftr-501	574	55	engaged	engage	VERB
ftr-501	574	56	in	in	ADP
ftr-501	574	57	the	the	DET
ftr-501	574	58	collection	collection	NOUN
ftr-501	574	59	of	of	ADP
ftr-501	574	60	any	any	DET
ftr-501	574	61	federal	federal	ADJ
ftr-501	574	62	tax	tax	NOUN
ftr-501	574	63	.	.	PUNCT
ftr-501	575	1	i	i	PRON
ftr-501	575	2	d.	d.	PROPN
ftr-501	575	3	89	89	NUM
ftr-501	575	4	.	.	PUNCT
ftr-501	576	1	pub	pub	NOUN
ftr-501	576	2	.	.	PUNCT
ftr-501	577	1	l.	l.	PROPN
ftr-501	577	2	no	no	INTJ
ftr-501	577	3	.	.	PROPN
ftr-501	578	1	100	100	NUM
ftr-501	578	2	-	-	SYM
ftr-501	578	3	647	647	NUM
ftr-501	578	4	,	,	PUNCT
ftr-501	578	5	102	102	NUM
ftr-501	578	6	stat	stat	NOUN
ftr-501	578	7	.	.	PUNCT
ftr-501	579	1	3342	3342	NUM
ftr-501	579	2	(	(	PUNCT
ftr-501	579	3	1988	1988	NUM
ftr-501	579	4	)	)	PUNCT
ftr-501	579	5	.	.	PUNCT
ftr-501	580	1	90	90	NUM
ftr-501	580	2	.	.	PUNCT
ftr-501	580	3	section	section	NOUN
ftr-501	580	4	7433	7433	NUM
ftr-501	580	5	provides	provide	VERB
ftr-501	580	6	,	,	PUNCT
ftr-501	580	7	in	in	ADP
ftr-501	580	8	pertinent	pertinent	ADJ
ftr-501	580	9	part	part	NOUN
ftr-501	580	10	:	:	PUNCT
ftr-501	580	11	(	(	PUNCT
ftr-501	580	12	a	a	X
ftr-501	580	13	)	)	PUNCT
ftr-501	580	14	in	in	ADP
ftr-501	580	15	general	general	ADJ
ftr-501	580	16	.	.	PUNCT
ftr-501	581	1	if	if	SCONJ
ftr-501	581	2	,	,	PUNCT
ftr-501	581	3	in	in	ADP
ftr-501	581	4	connection	connection	NOUN
ftr-501	581	5	with	with	ADP
ftr-501	581	6	any	any	DET
ftr-501	581	7	collection	collection	NOUN
ftr-501	581	8	of	of	ADP
ftr-501	581	9	federal	federal	ADJ
ftr-501	581	10	tax	tax	NOUN
ftr-501	581	11	with	with	ADP
ftr-501	581	12	respect	respect	NOUN
ftr-501	581	13	to	to	ADP
ftr-501	581	14	a	a	DET
ftr-501	581	15	taxpayer	taxpayer	NOUN
ftr-501	581	16	,	,	PUNCT
ftr-501	581	17	any	any	DET
ftr-501	581	18	officer	officer	NOUN
ftr-501	581	19	or	or	CCONJ
ftr-501	581	20	employee	employee	NOUN
ftr-501	581	21	of	of	ADP
ftr-501	581	22	the	the	DET
ftr-501	581	23	internal	internal	ADJ
ftr-501	581	24	revenue	revenue	NOUN
ftr-501	581	25	service	service	NOUN
ftr-501	581	26	recklessly	recklessly	ADV
ftr-501	581	27	or	or	CCONJ
ftr-501	581	28	intentionally	intentionally	ADV
ftr-501	581	29	disregards	disregard	VERB
ftr-501	581	30	any	any	DET
ftr-501	581	31	provision	provision	NOUN
ftr-501	581	32	of	of	ADP
ftr-501	581	33	this	this	DET
ftr-501	581	34	title	title	NOUN
ftr-501	581	35	,	,	PUNCT
ftr-501	581	36	or	or	CCONJ
ftr-501	581	37	any	any	DET
ftr-501	581	38	regulation	regulation	NOUN
ftr-501	581	39	promulgated	promulgate	VERB
ftr-501	581	40	under	under	ADP
ftr-501	581	41	this	this	DET
ftr-501	581	42	title	title	NOUN
ftr-501	581	43	,	,	PUNCT
ftr-501	581	44	such	such	ADJ
ftr-501	581	45	taxpayer	taxpayer	NOUN
ftr-501	581	46	may	may	AUX
ftr-501	581	47	bring	bring	VERB
ftr-501	581	48	a	a	DET
ftr-501	581	49	civil	civil	ADJ
ftr-501	581	50	action	action	NOUN
ftr-501	581	51	for	for	ADP
ftr-501	581	52	damages	damage	NOUN
ftr-501	581	53	against	against	ADP
ftr-501	581	54	the	the	DET
ftr-501	581	55	united	united	PROPN
ftr-501	581	56	states	states	PROPN
ftr-501	581	57	in	in	ADP
ftr-501	581	58	a	a	DET
ftr-501	581	59	district	district	NOUN
ftr-501	581	60	court	court	NOUN
ftr-501	581	61	of	of	ADP
ftr-501	581	62	the	the	DET
ftr-501	581	63	united	united	PROPN
ftr-501	581	64	states	states	PROPN
ftr-501	581	65	.	.	PUNCT
ftr-501	582	1	except	except	SCONJ
ftr-501	582	2	as	as	SCONJ
ftr-501	582	3	provided	provide	VERB
ftr-501	582	4	in	in	ADP
ftr-501	582	5	section	section	NOUN
ftr-501	582	6	7432	7432	NUM
ftr-501	582	7	,	,	PUNCT
ftr-501	582	8	such	such	ADJ
ftr-501	582	9	civil	civil	ADJ
ftr-501	582	10	action	action	NOUN
ftr-501	582	11	shall	shall	AUX
ftr-501	582	12	be	be	AUX
ftr-501	582	13	the	the	DET
ftr-501	582	14	exclusive	exclusive	ADJ
ftr-501	582	15	remedy	remedy	NOUN
ftr-501	582	16	for	for	ADP
ftr-501	582	17	recovering	recover	VERB
ftr-501	582	18	damages	damage	NOUN
ftr-501	582	19	resulting	result	VERB
ftr-501	582	20	from	from	ADP
ftr-501	582	21	such	such	ADJ
ftr-501	582	22	actions	action	NOUN
ftr-501	582	23	.	.	PUNCT
ftr-501	583	1	19931	19931	NUM
ftr-501	583	2	florida	florida	PROPN
ftr-501	583	3	tax	tax	PROPN
ftr-501	583	4	review	review	NOUN
ftr-501	583	5	the	the	DET
ftr-501	583	6	following	follow	VERB
ftr-501	583	7	elements	element	NOUN
ftr-501	583	8	to	to	PART
ftr-501	583	9	prevail	prevail	VERB
ftr-501	583	10	in	in	ADP
ftr-501	583	11	an	an	DET
ftr-501	583	12	action	action	NOUN
ftr-501	583	13	against	against	ADP
ftr-501	583	14	the	the	DET
ftr-501	583	15	united	united	PROPN
ftr-501	583	16	states	states	PROPN
ftr-501	583	17	:	:	PUNCT
ftr-501	583	18	(	(	PUNCT
ftr-501	583	19	1	1	X
ftr-501	583	20	)	)	PUNCT
ftr-501	583	21	that	that	SCONJ
ftr-501	583	22	an	an	DET
ftr-501	583	23	officer	officer	NOUN
ftr-501	583	24	or	or	CCONJ
ftr-501	583	25	employee	employee	NOUN
ftr-501	583	26	of	of	ADP
ftr-501	583	27	the	the	DET
ftr-501	583	28	internal	internal	ADJ
ftr-501	583	29	revenue	revenue	NOUN
ftr-501	583	30	service	service	NOUN
ftr-501	583	31	(	(	PUNCT
ftr-501	583	32	2	2	X
ftr-501	583	33	)	)	PUNCT
ftr-501	583	34	disregarded	disregard	VERB
ftr-501	583	35	a	a	DET
ftr-501	583	36	provision	provision	NOUN
ftr-501	583	37	of	of	ADP
ftr-501	583	38	the	the	DET
ftr-501	583	39	internal	internal	ADJ
ftr-501	583	40	revenue	revenue	NOUN
ftr-501	583	41	code	code	NOUN
ftr-501	583	42	or	or	CCONJ
ftr-501	583	43	of	of	ADP
ftr-501	583	44	any	any	DET
ftr-501	583	45	regulation	regulation	NOUN
ftr-501	583	46	promulgated	promulgate	VERB
ftr-501	583	47	thereunder	thereunder	ADV
ftr-501	583	48	;	;	PUNCT
ftr-501	583	49	(	(	PUNCT
ftr-501	583	50	3	3	X
ftr-501	583	51	)	)	PUNCT
ftr-501	583	52	that	that	SCONJ
ftr-501	583	53	this	this	DET
ftr-501	583	54	disregard	disregard	NOUN
ftr-501	583	55	was	be	AUX
ftr-501	583	56	reckless	reckless	ADJ
ftr-501	583	57	or	or	CCONJ
ftr-501	583	58	intentional	intentional	ADJ
ftr-501	583	59	;	;	PUNCT
ftr-501	583	60	(	(	PUNCT
ftr-501	583	61	4	4	X
ftr-501	583	62	)	)	PUNCT
ftr-501	583	63	that	that	SCONJ
ftr-501	583	64	the	the	DET
ftr-501	583	65	disregard	disregard	NOUN
ftr-501	583	66	occurred	occur	VERB
ftr-501	583	67	in	in	ADP
ftr-501	583	68	connection	connection	NOUN
ftr-501	583	69	with	with	ADP
ftr-501	583	70	the	the	DET
ftr-501	583	71	collection	collection	NOUN
ftr-501	583	72	of	of	ADP
ftr-501	583	73	federal	federal	ADJ
ftr-501	583	74	tax	tax	NOUN
ftr-501	583	75	with	with	ADP
ftr-501	583	76	respect	respect	NOUN
ftr-501	583	77	to	to	ADP
ftr-501	583	78	the	the	DET
ftr-501	583	79	plaintiff	plaintiff	NOUN
ftr-501	583	80	;	;	PUNCT
ftr-501	583	81	and	and	CCONJ
ftr-501	583	82	(	(	PUNCT
ftr-501	583	83	5	5	X
ftr-501	583	84	)	)	PUNCT
ftr-501	583	85	that	that	SCONJ
ftr-501	583	86	the	the	DET
ftr-501	583	87	disregard	disregard	NOUN
ftr-501	583	88	was	be	AUX
ftr-501	583	89	the	the	DET
ftr-501	583	90	proximate	proximate	NOUN
ftr-501	583	91	result	result	NOUN
ftr-501	583	92	of	of	ADP
ftr-501	583	93	actual	actual	ADJ
ftr-501	583	94	direct	direct	ADJ
ftr-501	583	95	economic	economic	ADJ
ftr-501	583	96	damages	damage	NOUN
ftr-501	583	97	sustained	sustain	VERB
ftr-501	583	98	by	by	ADP
ftr-501	583	99	the	the	DET
ftr-501	583	100	plaintiff	plaintiff	NOUN
ftr-501	583	101	.	.	PUNCT
ftr-501	584	1	if	if	SCONJ
ftr-501	584	2	the	the	DET
ftr-501	584	3	plaintiff	plaintiff	NOUN
ftr-501	584	4	proves	prove	VERB
ftr-501	584	5	all	all	PRON
ftr-501	584	6	of	of	ADP
ftr-501	584	7	these	these	DET
ftr-501	584	8	elements	element	NOUN
ftr-501	584	9	(	(	PUNCT
ftr-501	584	10	as	as	ADV
ftr-501	584	11	well	well	ADV
ftr-501	584	12	as	as	ADP
ftr-501	584	13	follows	follow	VERB
ftr-501	584	14	the	the	DET
ftr-501	584	15	procedural	procedural	ADJ
ftr-501	584	16	requirements	requirement	NOUN
ftr-501	584	17	of	of	ADP
ftr-501	584	18	section	section	NOUN
ftr-501	584	19	7433(d	7433(d	NOUN
ftr-501	584	20	)	)	PUNCT
ftr-501	584	21	)	)	PUNCT
ftr-501	584	22	,	,	PUNCT
ftr-501	584	23	he	he	PRON
ftr-501	584	24	is	be	AUX
ftr-501	584	25	entitled	entitle	VERB
ftr-501	584	26	to	to	ADP
ftr-501	584	27	a	a	DET
ftr-501	584	28	maximum	maximum	ADJ
ftr-501	584	29	recovery	recovery	NOUN
ftr-501	584	30	(	(	PUNCT
ftr-501	584	31	including	include	VERB
ftr-501	584	32	costs	cost	NOUN
ftr-501	584	33	)	)	PUNCT
ftr-501	584	34	of	of	ADP
ftr-501	584	35	$	$	SYM
ftr-501	584	36	100,000	100,000	NUM
ftr-501	584	37	.	.	PUNCT
ftr-501	585	1	these	these	DET
ftr-501	585	2	elements	element	NOUN
ftr-501	585	3	impose	impose	VERB
ftr-501	585	4	three	three	NUM
ftr-501	585	5	significant	significant	ADJ
ftr-501	585	6	restrictions	restriction	NOUN
ftr-501	585	7	on	on	ADP
ftr-501	585	8	the	the	DET
ftr-501	585	9	cause	cause	NOUN
ftr-501	585	10	of	of	ADP
ftr-501	585	11	action	action	NOUN
ftr-501	585	12	under	under	ADP
ftr-501	585	13	section	section	NOUN
ftr-501	585	14	7433	7433	NUM
ftr-501	585	15	.	.	PUNCT
ftr-501	586	1	first	first	ADV
ftr-501	586	2	,	,	PUNCT
ftr-501	586	3	the	the	DET
ftr-501	586	4	statute	statute	NOUN
ftr-501	586	5	targets	target	VERB
ftr-501	586	6	only	only	ADJ
ftr-501	586	7	actions	action	NOUN
ftr-501	586	8	performed	perform	VERB
ftr-501	586	9	in	in	ADP
ftr-501	586	10	connection	connection	NOUN
ftr-501	586	11	with	with	ADP
ftr-501	586	12	the	the	DET
ftr-501	586	13	collection	collection	NOUN
ftr-501	586	14	process	process	NOUN
ftr-501	586	15	.	.	PUNCT
ftr-501	587	1	abuses	abuse	NOUN
ftr-501	587	2	connected	connect	VERB
ftr-501	587	3	with	with	ADP
ftr-501	587	4	the	the	DET
ftr-501	587	5	assessment	assessment	NOUN
ftr-501	587	6	process	process	NOUN
ftr-501	587	7	are	be	AUX
ftr-501	587	8	not	not	PART
ftr-501	587	9	covered	cover	VERB
ftr-501	587	10	and	and	CCONJ
ftr-501	587	11	no	no	DET
ftr-501	587	12	action	action	NOUN
ftr-501	587	13	will	will	AUX
ftr-501	587	14	lie	lie	VERB
ftr-501	587	15	,	,	PUNCT
ftr-501	587	16	regardless	regardless	ADV
ftr-501	587	17	of	of	ADP
ftr-501	587	18	how	how	SCONJ
ftr-501	587	19	grievous	grievous	ADJ
ftr-501	587	20	the	the	DET
ftr-501	587	21	abuses	abuse	NOUN
ftr-501	587	22	may	may	AUX
ftr-501	587	23	be	be	AUX
ftr-501	587	24	.	.	PUNCT
ftr-501	588	1	the	the	DET
ftr-501	588	2	senate	senate	PROPN
ftr-501	588	3	bill	bill	PROPN
ftr-501	588	4	did	do	AUX
ftr-501	588	5	not	not	PART
ftr-501	588	6	limit	limit	VERB
ftr-501	588	7	the	the	DET
ftr-501	588	8	scope	scope	NOUN
ftr-501	588	9	of	of	ADP
ftr-501	588	10	the	the	DET
ftr-501	588	11	coverage	coverage	NOUN
ftr-501	588	12	to	to	ADP
ftr-501	588	13	collections	collection	NOUN
ftr-501	588	14	,	,	PUNCT
ftr-501	588	15	but	but	CCONJ
ftr-501	588	16	would	would	AUX
ftr-501	588	17	have	have	AUX
ftr-501	588	18	included	include	VERB
ftr-501	588	19	abuses	abuse	NOUN
ftr-501	588	20	committed	commit	VERB
ftr-501	588	21	in	in	ADP
ftr-501	588	22	the	the	DET
ftr-501	588	23	determination	determination	NOUN
ftr-501	588	24	phase	phase	NOUN
ftr-501	588	25	,	,	PUNCT
ftr-501	588	26	as	as	ADV
ftr-501	588	27	well	well	ADV
ftr-501	588	28	.	.	PUNCT
ftr-501	589	1	the	the	DET
ftr-501	589	2	legislative	legislative	ADJ
ftr-501	589	3	history	history	NOUN
ftr-501	589	4	of	of	ADP
ftr-501	589	5	the	the	DET
ftr-501	589	6	senate	senate	PROPN
ftr-501	589	7	bill	bill	PROPN
ftr-501	589	8	provides	provide	VERB
ftr-501	589	9	some	some	DET
ftr-501	589	10	insight	insight	NOUN
ftr-501	589	11	into	into	ADP
ftr-501	589	12	the	the	DET
ftr-501	589	13	compromise	compromise	NOUN
ftr-501	589	14	bill	bill	NOUN
ftr-501	589	15	's	's	PART
ftr-501	589	16	limitation	limitation	NOUN
ftr-501	589	17	to	to	ADP
ftr-501	589	18	the	the	DET
ftr-501	589	19	collections	collection	NOUN
ftr-501	589	20	area	area	NOUN
ftr-501	589	21	.	.	PUNCT
ftr-501	590	1	the	the	DET
ftr-501	590	2	senate	senate	PROPN
ftr-501	590	3	bill	bill	NOUN
ftr-501	590	4	was	be	AUX
ftr-501	590	5	the	the	DET
ftr-501	590	6	result	result	NOUN
ftr-501	590	7	of	of	ADP
ftr-501	590	8	hearings	hearing	NOUN
ftr-501	590	9	dating	date	VERB
ftr-501	590	10	back	back	ADV
ftr-501	590	11	to	to	ADP
ftr-501	590	12	1984	1984	NUM
ftr-501	590	13	,	,	PUNCT
ftr-501	590	14	in	in	ADP
ftr-501	590	15	which	which	PRON
ftr-501	590	16	the	the	DET
ftr-501	590	17	senate	senate	PROPN
ftr-501	590	18	heard	hear	VERB
ftr-501	590	19	(	(	PUNCT
ftr-501	590	20	b	b	NOUN
ftr-501	590	21	)	)	PUNCT
ftr-501	590	22	damages	damage	NOUN
ftr-501	590	23	.	.	PUNCT
ftr-501	591	1	in	in	ADP
ftr-501	591	2	any	any	DET
ftr-501	591	3	action	action	NOUN
ftr-501	591	4	brought	bring	VERB
ftr-501	591	5	under	under	ADP
ftr-501	591	6	subsection	subsection	NOUN
ftr-501	591	7	(	(	PUNCT
ftr-501	591	8	a	a	NOUN
ftr-501	591	9	)	)	PUNCT
ftr-501	591	10	,	,	PUNCT
ftr-501	591	11	upon	upon	SCONJ
ftr-501	591	12	a	a	DET
ftr-501	591	13	finding	finding	NOUN
ftr-501	591	14	of	of	ADP
ftr-501	591	15	liability	liability	NOUN
ftr-501	591	16	on	on	ADP
ftr-501	591	17	the	the	DET
ftr-501	591	18	part	part	NOUN
ftr-501	591	19	of	of	ADP
ftr-501	591	20	the	the	DET
ftr-501	591	21	defendant	defendant	NOUN
ftr-501	591	22	,	,	PUNCT
ftr-501	591	23	the	the	DET
ftr-501	591	24	defendant	defendant	NOUN
ftr-501	591	25	shall	shall	AUX
ftr-501	591	26	be	be	AUX
ftr-501	591	27	liable	liable	ADJ
ftr-501	591	28	to	to	ADP
ftr-501	591	29	the	the	DET
ftr-501	591	30	plaintiff	plaintiff	NOUN
ftr-501	591	31	in	in	ADP
ftr-501	591	32	an	an	DET
ftr-501	591	33	amount	amount	NOUN
ftr-501	591	34	equal	equal	ADJ
ftr-501	591	35	to	to	ADP
ftr-501	591	36	the	the	DET
ftr-501	591	37	lesser	less	ADJ
ftr-501	591	38	of	of	ADP
ftr-501	591	39	$	$	SYM
ftr-501	591	40	100,000	100,000	NUM
ftr-501	591	41	or	or	CCONJ
ftr-501	591	42	the	the	DET
ftr-501	591	43	sum	sum	NOUN
ftr-501	591	44	of(1	of(1	NOUN
ftr-501	591	45	)	)	PUNCT
ftr-501	591	46	actual	actual	ADJ
ftr-501	591	47	,	,	PUNCT
ftr-501	591	48	direct	direct	ADJ
ftr-501	591	49	economic	economic	ADJ
ftr-501	591	50	damages	damage	NOUN
ftr-501	591	51	sustained	sustain	VERB
ftr-501	591	52	by	by	ADP
ftr-501	591	53	the	the	DET
ftr-501	591	54	plaintiff	plaintiff	NOUN
ftr-501	591	55	as	as	ADP
ftr-501	591	56	a	a	DET
ftr-501	591	57	proximate	proximate	NOUN
ftr-501	591	58	result	result	NOUN
ftr-501	591	59	of	of	ADP
ftr-501	591	60	the	the	DET
ftr-501	591	61	reckless	reckless	ADJ
ftr-501	591	62	or	or	CCONJ
ftr-501	591	63	intentional	intentional	ADJ
ftr-501	591	64	actions	action	NOUN
ftr-501	591	65	of	of	ADP
ftr-501	591	66	the	the	DET
ftr-501	591	67	officer	officer	NOUN
ftr-501	591	68	or	or	CCONJ
ftr-501	591	69	employee	employee	NOUN
ftr-501	591	70	,	,	PUNCT
ftr-501	591	71	and	and	CCONJ
ftr-501	591	72	(	(	PUNCT
ftr-501	591	73	2	2	X
ftr-501	591	74	)	)	PUNCT
ftr-501	591	75	the	the	DET
ftr-501	591	76	costs	cost	NOUN
ftr-501	591	77	of	of	ADP
ftr-501	591	78	the	the	DET
ftr-501	591	79	action	action	NOUN
ftr-501	591	80	.	.	PUNCT
ftr-501	592	1	(	(	PUNCT
ftr-501	592	2	d	d	X
ftr-501	592	3	)	)	PUNCT
ftr-501	592	4	limitations	limitation	NOUN
ftr-501	592	5	.	.	PUNCT
ftr-501	593	1	(	(	PUNCT
ftr-501	593	2	1	1	X
ftr-501	593	3	)	)	PUNCT
ftr-501	593	4	requirement	requirement	NOUN
ftr-501	593	5	that	that	SCONJ
ftr-501	593	6	administrative	administrative	ADJ
ftr-501	593	7	remedies	remedy	NOUN
ftr-501	593	8	be	be	AUX
ftr-501	593	9	exhausted	exhaust	VERB
ftr-501	593	10	.	.	PUNCT
ftr-501	594	1	a	a	DET
ftr-501	594	2	judgment	judgment	NOUN
ftr-501	594	3	for	for	ADP
ftr-501	594	4	damages	damage	NOUN
ftr-501	594	5	shall	shall	AUX
ftr-501	594	6	not	not	PART
ftr-501	594	7	be	be	AUX
ftr-501	594	8	awarded	award	VERB
ftr-501	594	9	under	under	ADP
ftr-501	594	10	subsection	subsection	NOUN
ftr-501	594	11	(	(	PUNCT
ftr-501	594	12	b	b	NOUN
ftr-501	594	13	)	)	PUNCT
ftr-501	594	14	unless	unless	SCONJ
ftr-501	594	15	the	the	DET
ftr-501	594	16	court	court	NOUN
ftr-501	594	17	determines	determine	VERB
ftr-501	594	18	that	that	SCONJ
ftr-501	594	19	the	the	DET
ftr-501	594	20	plaintiff	plaintiff	NOUN
ftr-501	594	21	has	have	AUX
ftr-501	594	22	exhausted	exhaust	VERB
ftr-501	594	23	the	the	DET
ftr-501	594	24	administrative	administrative	ADJ
ftr-501	594	25	remedies	remedy	NOUN
ftr-501	594	26	available	available	ADJ
ftr-501	594	27	to	to	ADP
ftr-501	594	28	such	such	ADJ
ftr-501	594	29	plaintiff	plaintiff	NOUN
ftr-501	594	30	within	within	ADP
ftr-501	594	31	the	the	DET
ftr-501	594	32	internal	internal	ADJ
ftr-501	594	33	revenue	revenue	NOUN
ftr-501	594	34	service	service	NOUN
ftr-501	594	35	.	.	PUNCT
ftr-501	595	1	(	(	PUNCT
ftr-501	595	2	2	2	X
ftr-501	595	3	)	)	PUNCT
ftr-501	595	4	mitigation	mitigation	NOUN
ftr-501	595	5	of	of	ADP
ftr-501	595	6	damages	damage	NOUN
ftr-501	595	7	.	.	PUNCT
ftr-501	596	1	the	the	DET
ftr-501	596	2	amount	amount	NOUN
ftr-501	596	3	of	of	ADP
ftr-501	596	4	damages	damage	NOUN
ftr-501	596	5	awarded	award	VERB
ftr-501	596	6	under	under	ADP
ftr-501	596	7	subsection	subsection	NOUN
ftr-501	596	8	(	(	PUNCT
ftr-501	596	9	b)(1	b)(1	NOUN
ftr-501	596	10	)	)	PUNCT
ftr-501	596	11	shall	shall	AUX
ftr-501	596	12	be	be	AUX
ftr-501	596	13	reduced	reduce	VERB
ftr-501	596	14	by	by	ADP
ftr-501	596	15	the	the	DET
ftr-501	596	16	amount	amount	NOUN
ftr-501	596	17	of	of	ADP
ftr-501	596	18	such	such	ADJ
ftr-501	596	19	damages	damage	NOUN
ftr-501	596	20	which	which	PRON
ftr-501	596	21	could	could	AUX
ftr-501	596	22	have	have	AUX
ftr-501	596	23	reasonably	reasonably	ADV
ftr-501	596	24	been	be	AUX
ftr-501	596	25	mitigated	mitigate	VERB
ftr-501	596	26	by	by	ADP
ftr-501	596	27	the	the	DET
ftr-501	596	28	plaintiff	plaintiff	NOUN
ftr-501	596	29	.	.	PUNCT
ftr-501	597	1	(	(	PUNCT
ftr-501	597	2	3	3	NUM
ftr-501	597	3	)	)	PUNCT
ftr-501	597	4	period	period	NOUN
ftr-501	597	5	for	for	ADP
ftr-501	597	6	bringing	bring	VERB
ftr-501	597	7	action	action	NOUN
ftr-501	597	8	.	.	PUNCT
ftr-501	598	1	notwithstanding	notwithstanding	ADP
ftr-501	598	2	any	any	DET
ftr-501	598	3	other	other	ADJ
ftr-501	598	4	provision	provision	NOUN
ftr-501	598	5	of	of	ADP
ftr-501	598	6	law	law	NOUN
ftr-501	598	7	,	,	PUNCT
ftr-501	598	8	an	an	DET
ftr-501	598	9	action	action	NOUN
ftr-501	598	10	to	to	PART
ftr-501	598	11	enforce	enforce	VERB
ftr-501	598	12	liability	liability	NOUN
ftr-501	598	13	created	create	VERB
ftr-501	598	14	under	under	ADP
ftr-501	598	15	this	this	DET
ftr-501	598	16	section	section	NOUN
ftr-501	598	17	may	may	AUX
ftr-501	598	18	be	be	AUX
ftr-501	598	19	brought	bring	VERB
ftr-501	598	20	without	without	ADP
ftr-501	598	21	regard	regard	NOUN
ftr-501	598	22	to	to	ADP
ftr-501	598	23	the	the	DET
ftr-501	598	24	amount	amount	NOUN
ftr-501	598	25	in	in	ADP
ftr-501	598	26	controversy	controversy	NOUN
ftr-501	598	27	and	and	CCONJ
ftr-501	598	28	may	may	AUX
ftr-501	598	29	be	be	AUX
ftr-501	598	30	brought	bring	VERB
ftr-501	598	31	only	only	ADV
ftr-501	598	32	within	within	ADP
ftr-501	598	33	2	2	NUM
ftr-501	598	34	years	year	NOUN
ftr-501	598	35	after	after	ADP
ftr-501	598	36	the	the	DET
ftr-501	598	37	date	date	NOUN
ftr-501	598	38	the	the	DET
ftr-501	598	39	right	right	NOUN
ftr-501	598	40	of	of	ADP
ftr-501	598	41	action	action	NOUN
ftr-501	598	42	accrues	accrue	VERB
ftr-501	598	43	.	.	PUNCT
ftr-501	599	1	[	[	X
ftr-501	599	2	vol	vol	NOUN
ftr-501	599	3	1:10	1:10	NUM
ftr-501	599	4	irc	irc	PROPN
ftr-501	599	5	§	§	PROPN
ftr-501	599	6	§	§	PROPN
ftr-501	599	7	7431	7431	NUM
ftr-501	599	8	and	and	CCONJ
ftr-501	599	9	7433	7433	NUM
ftr-501	599	10	testimony	testimony	NOUN
ftr-501	599	11	regarding	regard	VERB
ftr-501	599	12	extensive	extensive	ADJ
ftr-501	599	13	abuses	abuse	NOUN
ftr-501	599	14	in	in	ADP
ftr-501	599	15	the	the	DET
ftr-501	599	16	collections	collection	NOUN
ftr-501	599	17	process.9	process.9	NOUN
ftr-501	599	18	'	'	PUNCT
ftr-501	599	19	in	in	ADP
ftr-501	599	20	his	his	PRON
ftr-501	599	21	testimony	testimony	NOUN
ftr-501	599	22	before	before	ADP
ftr-501	599	23	the	the	DET
ftr-501	599	24	senate	senate	PROPN
ftr-501	599	25	oversight	oversight	NOUN
ftr-501	599	26	subcommittee	subcommittee	NOUN
ftr-501	599	27	,	,	PUNCT
ftr-501	599	28	jule	jule	PROPN
ftr-501	599	29	r.	r.	PROPN
ftr-501	599	30	herbert	herbert	PROPN
ftr-501	599	31	,	,	PUNCT
ftr-501	599	32	jr	jr	PROPN
ftr-501	599	33	.	.	PROPN
ftr-501	599	34	,	,	PUNCT
ftr-501	599	35	president	president	NOUN
ftr-501	599	36	of	of	ADP
ftr-501	599	37	the	the	DET
ftr-501	599	38	national	national	ADJ
ftr-501	599	39	taxpayers	taxpayer	NOUN
ftr-501	599	40	legal	legal	ADJ
ftr-501	599	41	fund	fund	NOUN
ftr-501	599	42	,	,	PUNCT
ftr-501	599	43	identified	identify	VERB
ftr-501	599	44	two	two	NUM
ftr-501	599	45	important	important	ADJ
ftr-501	599	46	reasons	reason	NOUN
ftr-501	599	47	why	why	SCONJ
ftr-501	599	48	the	the	DET
ftr-501	599	49	collections	collection	NOUN
ftr-501	599	50	area	area	NOUN
ftr-501	599	51	is	be	AUX
ftr-501	599	52	perhaps	perhaps	ADV
ftr-501	599	53	more	more	ADV
ftr-501	599	54	prone	prone	ADJ
ftr-501	599	55	to	to	ADP
ftr-501	599	56	abusive	abusive	ADJ
ftr-501	599	57	practices	practice	NOUN
ftr-501	599	58	by	by	ADP
ftr-501	599	59	the	the	DET
ftr-501	599	60	internal	internal	ADJ
ftr-501	599	61	revenue	revenue	NOUN
ftr-501	599	62	service	service	NOUN
ftr-501	599	63	than	than	ADP
ftr-501	599	64	the	the	DET
ftr-501	599	65	area	area	NOUN
ftr-501	599	66	of	of	ADP
ftr-501	599	67	assessment	assessment	NOUN
ftr-501	599	68	:	:	PUNCT
ftr-501	599	69	first	first	ADV
ftr-501	599	70	,	,	PUNCT
ftr-501	599	71	although	although	SCONJ
ftr-501	599	72	as	as	ADV
ftr-501	599	73	many	many	ADJ
ftr-501	599	74	as	as	ADP
ftr-501	599	75	fifty	fifty	NUM
ftr-501	599	76	percent	percent	NOUN
ftr-501	599	77	of	of	ADP
ftr-501	599	78	taxpayers	taxpayer	NOUN
ftr-501	599	79	being	be	AUX
ftr-501	599	80	audited	audit	VERB
ftr-501	599	81	are	be	AUX
ftr-501	599	82	represented	represent	VERB
ftr-501	599	83	by	by	ADP
ftr-501	599	84	tax	tax	NOUN
ftr-501	599	85	practitioners	practitioner	NOUN
ftr-501	599	86	,	,	PUNCT
ftr-501	599	87	less	less	ADJ
ftr-501	599	88	than	than	ADP
ftr-501	599	89	five	five	NUM
ftr-501	599	90	percent	percent	NOUN
ftr-501	599	91	are	be	AUX
ftr-501	599	92	represented	represent	VERB
ftr-501	599	93	during	during	ADP
ftr-501	599	94	the	the	DET
ftr-501	599	95	collection	collection	NOUN
ftr-501	599	96	process	process	NOUN
ftr-501	599	97	;	;	PUNCT
ftr-501	599	98	and	and	CCONJ
ftr-501	599	99	,	,	PUNCT
ftr-501	599	100	second	second	ADJ
ftr-501	599	101	,	,	PUNCT
ftr-501	599	102	even	even	ADV
ftr-501	599	103	when	when	SCONJ
ftr-501	599	104	taxpayers	taxpayer	NOUN
ftr-501	599	105	are	be	AUX
ftr-501	599	106	represented	represent	VERB
ftr-501	599	107	in	in	ADP
ftr-501	599	108	the	the	DET
ftr-501	599	109	collection	collection	NOUN
ftr-501	599	110	process	process	NOUN
ftr-501	599	111	,	,	PUNCT
ftr-501	599	112	tax	tax	NOUN
ftr-501	599	113	practitioners	practitioner	NOUN
ftr-501	599	114	themselves	themselves	PRON
ftr-501	599	115	know	know	VERB
ftr-501	599	116	very	very	ADV
ftr-501	599	117	little	little	ADJ
ftr-501	599	118	about	about	ADP
ftr-501	599	119	internal	internal	ADJ
ftr-501	599	120	revenue	revenue	NOUN
ftr-501	599	121	service	service	NOUN
ftr-501	599	122	collection	collection	NOUN
ftr-501	599	123	procedures.92	procedures.92	NOUN
ftr-501	599	124	in	in	ADP
ftr-501	599	125	response	response	NOUN
ftr-501	599	126	to	to	ADP
ftr-501	599	127	inquiries	inquiry	NOUN
ftr-501	599	128	as	as	ADP
ftr-501	599	129	to	to	ADP
ftr-501	599	130	the	the	DET
ftr-501	599	131	necessity	necessity	NOUN
ftr-501	599	132	of	of	ADP
ftr-501	599	133	providing	provide	VERB
ftr-501	599	134	additional	additional	ADJ
ftr-501	599	135	taxpayer	taxpayer	NOUN
ftr-501	599	136	protection	protection	NOUN
ftr-501	599	137	during	during	ADP
ftr-501	599	138	the	the	DET
ftr-501	599	139	collection	collection	NOUN
ftr-501	599	140	process	process	NOUN
ftr-501	599	141	,	,	PUNCT
ftr-501	599	142	then	then	ADV
ftr-501	599	143	commissioner	commissioner	PROPN
ftr-501	599	144	lawrence	lawrence	PROPN
ftr-501	599	145	b.	b.	PROPN
ftr-501	599	146	gibbs	gibbs	PROPN
ftr-501	599	147	made	make	VERB
ftr-501	599	148	comments9	comments9	NOUN
ftr-501	599	149	"	"	PUNCT
ftr-501	599	150	in	in	ADP
ftr-501	599	151	opposition	opposition	NOUN
ftr-501	599	152	to	to	ADP
ftr-501	599	153	the	the	DET
ftr-501	599	154	legislation	legislation	NOUN
ftr-501	599	155	that	that	PRON
ftr-501	599	156	,	,	PUNCT
ftr-501	599	157	ironically	ironically	ADV
ftr-501	599	158	,	,	PUNCT
ftr-501	599	159	effectively	effectively	ADV
ftr-501	599	160	pointed	point	VERB
ftr-501	599	161	out	out	ADP
ftr-501	599	162	the	the	DET
ftr-501	599	163	need	need	NOUN
ftr-501	599	164	for	for	ADP
ftr-501	599	165	that	that	DET
ftr-501	599	166	very	very	ADJ
ftr-501	599	167	protection	protection	NOUN
ftr-501	599	168	.	.	PUNCT
ftr-501	600	1	in	in	ADP
ftr-501	600	2	attempting	attempt	VERB
ftr-501	600	3	to	to	PART
ftr-501	600	4	show	show	VERB
ftr-501	600	5	that	that	SCONJ
ftr-501	600	6	sufficient	sufficient	ADJ
ftr-501	600	7	safeguards	safeguard	NOUN
ftr-501	600	8	already	already	ADV
ftr-501	600	9	existed	exist	VERB
ftr-501	600	10	to	to	PART
ftr-501	600	11	protect	protect	VERB
ftr-501	600	12	taxpayers	taxpayer	NOUN
ftr-501	600	13	,	,	PUNCT
ftr-501	600	14	commissioner	commissioner	NOUN
ftr-501	600	15	gibbs	gibbs	PROPN
ftr-501	600	16	noted	note	VERB
ftr-501	600	17	that	that	SCONJ
ftr-501	600	18	a	a	DET
ftr-501	600	19	cause	cause	NOUN
ftr-501	600	20	of	of	ADP
ftr-501	600	21	action	action	NOUN
ftr-501	600	22	under	under	ADP
ftr-501	600	23	the	the	DET
ftr-501	600	24	bivens9	bivens9	NOUN
ftr-501	600	25	doctrine	doctrine	NOUN
ftr-501	600	26	is	be	AUX
ftr-501	600	27	available	available	ADJ
ftr-501	600	28	for	for	ADP
ftr-501	600	29	taxpayers	taxpayer	NOUN
ftr-501	600	30	whose	whose	DET
ftr-501	600	31	constitutional	constitutional	ADJ
ftr-501	600	32	rights	right	NOUN
ftr-501	600	33	are	be	AUX
ftr-501	600	34	violated	violate	VERB
ftr-501	600	35	by	by	ADP
ftr-501	600	36	revenue	revenue	NOUN
ftr-501	600	37	agents	agent	NOUN
ftr-501	600	38	under	under	ADP
ftr-501	600	39	color	color	NOUN
ftr-501	600	40	of	of	ADP
ftr-501	600	41	law	law	NOUN
ftr-501	600	42	.	.	PUNCT
ftr-501	601	1	in	in	ADP
ftr-501	601	2	an	an	DET
ftr-501	601	3	apparent	apparent	ADJ
ftr-501	601	4	effort	effort	NOUN
ftr-501	601	5	to	to	PART
ftr-501	601	6	show	show	VERB
ftr-501	601	7	that	that	SCONJ
ftr-501	601	8	there	there	PRON
ftr-501	601	9	was	be	VERB
ftr-501	601	10	no	no	DET
ftr-501	601	11	real	real	ADJ
ftr-501	601	12	abuse	abuse	NOUN
ftr-501	601	13	by	by	ADP
ftr-501	601	14	his	his	PRON
ftr-501	601	15	agents	agent	NOUN
ftr-501	601	16	,	,	PUNCT
ftr-501	601	17	commissioner	commissioner	NOUN
ftr-501	601	18	gibbs	gibbs	PROPN
ftr-501	601	19	also	also	ADV
ftr-501	601	20	noted	note	VERB
ftr-501	601	21	that	that	SCONJ
ftr-501	601	22	,	,	PUNCT
ftr-501	601	23	although	although	SCONJ
ftr-501	601	24	over	over	ADP
ftr-501	601	25	1,000	1,000	NUM
ftr-501	601	26	bivens	biven	NOUN
ftr-501	601	27	actions	action	NOUN
ftr-501	601	28	were	be	AUX
ftr-501	601	29	filed	file	VERB
ftr-501	601	30	against	against	ADP
ftr-501	601	31	internal	internal	ADJ
ftr-501	601	32	revenue	revenue	NOUN
ftr-501	601	33	service	service	NOUN
ftr-501	601	34	employees	employee	NOUN
ftr-501	601	35	from	from	ADP
ftr-501	601	36	1980	1980	NUM
ftr-501	601	37	to	to	ADP
ftr-501	601	38	1986	1986	NUM
ftr-501	601	39	,	,	PUNCT
ftr-501	601	40	none	none	NOUN
ftr-501	601	41	of	of	ADP
ftr-501	601	42	those	those	DET
ftr-501	601	43	actions	action	NOUN
ftr-501	601	44	was	be	AUX
ftr-501	601	45	ultimately	ultimately	ADV
ftr-501	601	46	successful.95	successful.95	NOUN
ftr-501	601	47	in	in	ADP
ftr-501	601	48	light	light	NOUN
ftr-501	601	49	of	of	ADP
ftr-501	601	50	the	the	DET
ftr-501	601	51	testimony	testimony	NOUN
ftr-501	601	52	that	that	SCONJ
ftr-501	601	53	the	the	DET
ftr-501	601	54	subcommittee	subcommittee	NOUN
ftr-501	601	55	had	have	AUX
ftr-501	601	56	already	already	ADV
ftr-501	601	57	heard	hear	VERB
ftr-501	601	58	regarding	regard	VERB
ftr-501	601	59	the	the	DET
ftr-501	601	60	very	very	ADV
ftr-501	601	61	real	real	ADJ
ftr-501	601	62	abuses	abuse	NOUN
ftr-501	601	63	that	that	PRON
ftr-501	601	64	do	do	AUX
ftr-501	601	65	occur	occur	VERB
ftr-501	601	66	,	,	PUNCT
ftr-501	601	67	the	the	DET
ftr-501	601	68	astounding	astounding	ADJ
ftr-501	601	69	failure	failure	NOUN
ftr-501	601	70	of	of	ADP
ftr-501	601	71	the	the	DET
ftr-501	601	72	bivens	bivens	PROPN
ftr-501	601	73	plaintiffs	plaintiff	NOUN
ftr-501	601	74	could	could	AUX
ftr-501	601	75	hardly	hardly	ADV
ftr-501	601	76	have	have	AUX
ftr-501	601	77	reassured	reassure	VERB
ftr-501	601	78	the	the	DET
ftr-501	601	79	senators	senator	NOUN
ftr-501	601	80	that	that	SCONJ
ftr-501	601	81	no	no	DET
ftr-501	601	82	further	further	ADJ
ftr-501	601	83	protection	protection	NOUN
ftr-501	601	84	was	be	AUX
ftr-501	601	85	needed.96	needed.96	ADV
ftr-501	601	86	91	91	NUM
ftr-501	601	87	.	.	PUNCT
ftr-501	602	1	see	see	VERB
ftr-501	602	2	,	,	PUNCT
ftr-501	602	3	e.g.	e.g.	ADV
ftr-501	602	4	,	,	PUNCT
ftr-501	602	5	hearings	hearing	NOUN
ftr-501	602	6	on	on	ADP
ftr-501	602	7	s.	s.	PROPN
ftr-501	602	8	579	579	NUM
ftr-501	602	9	and	and	CCONJ
ftr-501	602	10	s.	s.	PROPN
ftr-501	602	11	604	604	NUM
ftr-501	602	12	,	,	PUNCT
ftr-501	602	13	supra	supra	NOUN
ftr-501	602	14	note	note	AUX
ftr-501	602	15	2	2	NUM
ftr-501	602	16	.	.	PUNCT
ftr-501	603	1	at	at	ADP
ftr-501	603	2	55	55	NUM
ftr-501	603	3	(	(	PUNCT
ftr-501	603	4	testimony	testimony	NOUN
ftr-501	603	5	of	of	ADP
ftr-501	603	6	thomas	thomas	PROPN
ftr-501	603	7	l.	l.	PROPN
ftr-501	603	8	treadway	treadway	PROPN
ftr-501	603	9	)	)	PUNCT
ftr-501	603	10	(	(	PUNCT
ftr-501	603	11	relating	relate	VERB
ftr-501	603	12	abuses	abuse	NOUN
ftr-501	603	13	visited	visit	VERB
ftr-501	603	14	upon	upon	SCONJ
ftr-501	603	15	him	he	PRON
ftr-501	603	16	and	and	CCONJ
ftr-501	603	17	his	his	PRON
ftr-501	603	18	companion	companion	NOUN
ftr-501	603	19	during	during	ADP
ftr-501	603	20	collection	collection	NOUN
ftr-501	603	21	of	of	ADP
ftr-501	603	22	taxes	taxis	NOUN
ftr-501	603	23	erroneously	erroneously	ADV
ftr-501	603	24	assessed	assess	VERB
ftr-501	603	25	against	against	ADP
ftr-501	603	26	him	he	PRON
ftr-501	603	27	,	,	PUNCT
ftr-501	603	28	as	as	ADP
ftr-501	603	29	result	result	NOUN
ftr-501	603	30	of	of	ADP
ftr-501	603	31	which	which	PRON
ftr-501	603	32	both	both	PRON
ftr-501	603	33	lost	lose	VERB
ftr-501	603	34	their	their	PRON
ftr-501	603	35	businesses	business	NOUN
ftr-501	603	36	)	)	PUNCT
ftr-501	603	37	.	.	PUNCT
ftr-501	604	1	see	see	VERB
ftr-501	604	2	also	also	ADV
ftr-501	604	3	reprints	reprint	NOUN
ftr-501	604	4	of	of	ADP
ftr-501	604	5	reader	reader	NOUN
ftr-501	604	6	's	's	PART
ftr-501	604	7	digest	digest	ADJ
ftr-501	604	8	articles	article	NOUN
ftr-501	604	9	introduced	introduce	VERB
ftr-501	604	10	into	into	ADP
ftr-501	604	11	the	the	DET
ftr-501	604	12	hearings	hearing	NOUN
ftr-501	604	13	record	record	NOUN
ftr-501	604	14	:	:	PUNCT
ftr-501	604	15	john	john	PROPN
ftr-501	604	16	barron	barron	PROPN
ftr-501	604	17	.	.	PUNCT
ftr-501	605	1	tyranny	tyranny	NOUN
ftr-501	605	2	in	in	ADP
ftr-501	605	3	the	the	DET
ftr-501	605	4	internal	internal	ADJ
ftr-501	605	5	revenue	revenue	NOUN
ftr-501	605	6	service	service	NOUN
ftr-501	605	7	,	,	PUNCT
ftr-501	605	8	reader	reader	NOUN
ftr-501	605	9	's	's	PART
ftr-501	605	10	dig	dig	NOUN
ftr-501	605	11	.	.	PUNCT
ftr-501	605	12	,	,	PUNCT
ftr-501	605	13	aug	aug	PROPN
ftr-501	605	14	.	.	PROPN
ftr-501	605	15	1967	1967	NUM
ftr-501	605	16	,	,	PUNCT
ftr-501	605	17	at	at	ADP
ftr-501	605	18	42robert	42robert	PROPN
ftr-501	605	19	s.	s.	PROPN
ftr-501	605	20	holzman	holzman	PROPN
ftr-501	605	21	with	with	ADP
ftr-501	605	22	ann	ann	PROPN
ftr-501	605	23	dear	dear	PROPN
ftr-501	605	24	,	,	PUNCT
ftr-501	605	25	needed	need	VERB
ftr-501	605	26	:	:	PUNCT
ftr-501	605	27	new	new	ADJ
ftr-501	605	28	curbs	curb	NOUN
ftr-501	605	29	on	on	ADP
ftr-501	605	30	the	the	DET
ftr-501	605	31	irs	irs	PROPN
ftr-501	605	32	.	.	PUNCT
ftr-501	606	1	reader	reader	PROPN
ftr-501	606	2	's	's	PART
ftr-501	606	3	dig	dig	NOUN
ftr-501	606	4	.	.	PUNCT
ftr-501	606	5	,	,	PUNCT
ftr-501	606	6	jan	jan	PROPN
ftr-501	606	7	.	.	PROPN
ftr-501	606	8	1977	1977	NUM
ftr-501	606	9	,	,	PUNCT
ftr-501	606	10	at	at	ADP
ftr-501	606	11	87	87	NUM
ftr-501	606	12	:	:	PUNCT
ftr-501	606	13	john	john	PROPN
ftr-501	606	14	barton	barton	PROPN
ftr-501	606	15	.	.	PUNCT
ftr-501	607	1	the	the	DET
ftr-501	607	2	tragic	tragic	ADJ
ftr-501	607	3	case	case	NOUN
ftr-501	607	4	of	of	ADP
ftr-501	607	5	john	john	PROPN
ftr-501	607	6	j.	j.	PROPN
ftr-501	607	7	hafer	hafer	PROPN
ftr-501	607	8	and	and	CCONJ
ftr-501	607	9	the	the	DET
ftr-501	607	10	irs	irs	PROPN
ftr-501	607	11	,	,	PUNCT
ftr-501	607	12	reader	reader	NOUN
ftr-501	607	13	's	's	PART
ftr-501	607	14	dig	dig	NOUN
ftr-501	607	15	.	.	PUNCT
ftr-501	607	16	,	,	PUNCT
ftr-501	607	17	jan	jan	PROPN
ftr-501	607	18	.	.	PROPN
ftr-501	607	19	1969	1969	NUM
ftr-501	607	20	.	.	PUNCT
ftr-501	608	1	at	at	ADP
ftr-501	608	2	53	53	NUM
ftr-501	608	3	.	.	PUNCT
ftr-501	608	4	92	92	NUM
ftr-501	608	5	.	.	PUNCT
ftr-501	609	1	taxpayer	taxpayer	NOUN
ftr-501	609	2	rights	right	NOUN
ftr-501	609	3	issues	issue	NOUN
ftr-501	609	4	:	:	PUNCT
ftr-501	609	5	hearings	hearing	NOUN
ftr-501	609	6	on	on	ADP
ftr-501	609	7	s.	s.	PROPN
ftr-501	609	8	2400	2400	NUM
ftr-501	609	9	,	,	PUNCT
ftr-501	609	10	supra	supra	PROPN
ftr-501	609	11	note	note	NOUN
ftr-501	609	12	4	4	NUM
ftr-501	609	13	.	.	PUNCT
ftr-501	610	1	at	at	ADP
ftr-501	610	2	92	92	NUM
ftr-501	610	3	-	-	SYM
ftr-501	610	4	93	93	NUM
ftr-501	610	5	(	(	PUNCT
ftr-501	610	6	testimony	testimony	NOUN
ftr-501	610	7	of	of	ADP
ftr-501	610	8	jule	jule	PROPN
ftr-501	610	9	r.	r.	PROPN
ftr-501	610	10	herbert	herbert	PROPN
ftr-501	610	11	,	,	PUNCT
ftr-501	610	12	jr	jr	PROPN
ftr-501	610	13	.	.	PROPN
ftr-501	610	14	,	,	PUNCT
ftr-501	610	15	president	president	NOUN
ftr-501	610	16	of	of	ADP
ftr-501	610	17	national	national	ADJ
ftr-501	610	18	taxpayers	taxpayer	NOUN
ftr-501	610	19	legal	legal	ADJ
ftr-501	610	20	fund	fund	NOUN
ftr-501	610	21	)	)	PUNCT
ftr-501	610	22	.	.	PUNCT
ftr-501	611	1	93	93	NUM
ftr-501	611	2	.	.	PUNCT
ftr-501	612	1	hearings	hearing	NOUN
ftr-501	612	2	on	on	ADP
ftr-501	612	3	s.	s.	PROPN
ftr-501	612	4	579	579	NUM
ftr-501	612	5	and	and	CCONJ
ftr-501	612	6	s.	s.	PROPN
ftr-501	612	7	604	604	NUM
ftr-501	612	8	.	.	PUNCT
ftr-501	613	1	supra	supra	PROPN
ftr-501	613	2	note	note	NOUN
ftr-501	613	3	2	2	NUM
ftr-501	613	4	.	.	PUNCT
ftr-501	614	1	at	at	ADP
ftr-501	614	2	233	233	NUM
ftr-501	614	3	(	(	PUNCT
ftr-501	614	4	statement	statement	NOUN
ftr-501	614	5	of	of	ADP
ftr-501	614	6	lawrence	lawrence	PROPN
ftr-501	614	7	b.	b.	PROPN
ftr-501	614	8	gibbs	gibbs	PROPN
ftr-501	614	9	,	,	PUNCT
ftr-501	614	10	commissioner	commissioner	NOUN
ftr-501	614	11	,	,	PUNCT
ftr-501	614	12	internal	internal	ADJ
ftr-501	614	13	revenue	revenue	NOUN
ftr-501	614	14	service	service	NOUN
ftr-501	614	15	,	,	PUNCT
ftr-501	614	16	accompanied	accompany	VERB
ftr-501	614	17	by	by	ADP
ftr-501	614	18	james	james	PROPN
ftr-501	614	19	i.	i.	PROPN
ftr-501	614	20	owens	owens	PROPN
ftr-501	614	21	,	,	PUNCT
ftr-501	614	22	deputy	deputy	NOUN
ftr-501	614	23	commissioner	commissioner	NOUN
ftr-501	614	24	,	,	PUNCT
ftr-501	614	25	thomas	thomas	PROPN
ftr-501	614	26	coleman	coleman	PROPN
ftr-501	614	27	,	,	PUNCT
ftr-501	614	28	acting	act	VERB
ftr-501	614	29	associate	associate	NOUN
ftr-501	614	30	commissioner	commissioner	NOUN
ftr-501	614	31	for	for	ADP
ftr-501	614	32	operations	operation	NOUN
ftr-501	614	33	,	,	PUNCT
ftr-501	614	34	and	and	CCONJ
ftr-501	614	35	jack	jack	PROPN
ftr-501	614	36	petrie	petrie	NOUN
ftr-501	614	37	,	,	PUNCT
ftr-501	614	38	taxpayer	taxpayer	NOUN
ftr-501	614	39	ombudsman	ombudsman	NOUN
ftr-501	614	40	)	)	PUNCT
ftr-501	614	41	.	.	PUNCT
ftr-501	615	1	94	94	NUM
ftr-501	615	2	.	.	PUNCT
ftr-501	616	1	bivens	bivens	PROPN
ftr-501	616	2	v.	v.	ADP
ftr-501	616	3	six	six	NUM
ftr-501	616	4	unknown	unknown	ADJ
ftr-501	616	5	named	name	VERB
ftr-501	616	6	agents	agent	NOUN
ftr-501	616	7	of	of	ADP
ftr-501	616	8	fed	fed	PROPN
ftr-501	616	9	.	.	PUNCT
ftr-501	617	1	bureau	bureau	PROPN
ftr-501	617	2	of	of	ADP
ftr-501	617	3	narcotics	narcotic	NOUN
ftr-501	617	4	,	,	PUNCT
ftr-501	617	5	403	403	NUM
ftr-501	617	6	u.s	u.s	PROPN
ftr-501	617	7	.	.	PROPN
ftr-501	617	8	388	388	NUM
ftr-501	617	9	(	(	PUNCT
ftr-501	617	10	1971	1971	NUM
ftr-501	617	11	)	)	PUNCT
ftr-501	617	12	.	.	PUNCT
ftr-501	618	1	95	95	NUM
ftr-501	618	2	.	.	PUNCT
ftr-501	619	1	hearings	hearing	NOUN
ftr-501	619	2	on	on	ADP
ftr-501	619	3	s.	s.	PROPN
ftr-501	619	4	579	579	NUM
ftr-501	619	5	and	and	CCONJ
ftr-501	619	6	s.	s.	PROPN
ftr-501	619	7	604	604	NUM
ftr-501	619	8	,	,	PUNCT
ftr-501	619	9	supra	supra	NOUN
ftr-501	619	10	note	note	NOUN
ftr-501	619	11	2	2	NUM
ftr-501	619	12	,	,	PUNCT
ftr-501	619	13	at	at	ADP
ftr-501	619	14	243	243	NUM
ftr-501	619	15	(	(	PUNCT
ftr-501	619	16	internal	internal	ADJ
ftr-501	619	17	revenue	revenue	NOUN
ftr-501	619	18	service	service	NOUN
ftr-501	619	19	comments	comment	NOUN
ftr-501	619	20	on	on	ADP
ftr-501	619	21	taxpayer	taxpayer	NOUN
ftr-501	619	22	bill	bill	NOUN
ftr-501	619	23	of	of	ADP
ftr-501	619	24	rights	right	NOUN
ftr-501	619	25	legislation	legislation	NOUN
ftr-501	619	26	submitted	submit	VERB
ftr-501	619	27	by	by	ADP
ftr-501	619	28	lawrence	lawrence	PROPN
ftr-501	619	29	b.	b.	PROPN
ftr-501	619	30	gibbs	gibbs	PROPN
ftr-501	619	31	,	,	PUNCT
ftr-501	619	32	commissioner	commissioner	NOUN
ftr-501	619	33	of	of	ADP
ftr-501	619	34	internal	internal	PROPN
ftr-501	619	35	revenue	revenue	NOUN
ftr-501	619	36	service	service	NOUN
ftr-501	619	37	)	)	PUNCT
ftr-501	619	38	.	.	PUNCT
ftr-501	620	1	96	96	NUM
ftr-501	620	2	.	.	PUNCT
ftr-501	621	1	an	an	DET
ftr-501	621	2	outstanding	outstanding	ADJ
ftr-501	621	3	example	example	NOUN
ftr-501	621	4	of	of	ADP
ftr-501	621	5	the	the	DET
ftr-501	621	6	inadequacy	inadequacy	NOUN
ftr-501	621	7	of	of	ADP
ftr-501	621	8	the	the	DET
ftr-501	621	9	bivens	bivens	PROPN
ftr-501	621	10	action	action	NOUN
ftr-501	621	11	to	to	PART
ftr-501	621	12	protect	protect	VERB
ftr-501	621	13	1993	1993	NUM
ftr-501	621	14	]	]	PUNCT
ftr-501	621	15	florida	florida	PROPN
ftr-501	621	16	tax	tax	NOUN
ftr-501	621	17	review	review	NOUN
ftr-501	621	18	in	in	ADP
ftr-501	621	19	proposing	propose	VERB
ftr-501	621	20	the	the	DET
ftr-501	621	21	additional	additional	ADJ
ftr-501	621	22	protection	protection	NOUN
ftr-501	621	23	for	for	ADP
ftr-501	621	24	taxpayers	taxpayer	NOUN
ftr-501	621	25	,	,	PUNCT
ftr-501	621	26	the	the	DET
ftr-501	621	27	senate	senate	PROPN
ftr-501	621	28	was	be	AUX
ftr-501	621	29	concerned	concern	VERB
ftr-501	621	30	not	not	PART
ftr-501	621	31	only	only	ADV
ftr-501	621	32	about	about	ADP
ftr-501	621	33	the	the	DET
ftr-501	621	34	denial	denial	NOUN
ftr-501	621	35	of	of	ADP
ftr-501	621	36	taxpayers	taxpayer	NOUN
ftr-501	621	37	'	'	PART
ftr-501	621	38	rights	right	NOUN
ftr-501	621	39	but	but	CCONJ
ftr-501	621	40	,	,	PUNCT
ftr-501	621	41	as	as	ADP
ftr-501	621	42	with	with	ADP
ftr-501	621	43	sections	section	NOUN
ftr-501	621	44	6103	6103	NUM
ftr-501	621	45	and	and	CCONJ
ftr-501	621	46	7431	7431	NUM
ftr-501	621	47	,	,	PUNCT
ftr-501	621	48	about	about	ADP
ftr-501	621	49	the	the	DET
ftr-501	621	50	continued	continue	VERB
ftr-501	621	51	viability	viability	NOUN
ftr-501	621	52	of	of	ADP
ftr-501	621	53	the	the	DET
ftr-501	621	54	voluntary	voluntary	ADJ
ftr-501	621	55	assessment	assessment	NOUN
ftr-501	621	56	system	system	NOUN
ftr-501	621	57	.	.	PUNCT
ftr-501	622	1	in	in	ADP
ftr-501	622	2	his	his	PRON
ftr-501	622	3	statement	statement	NOUN
ftr-501	622	4	submitted	submit	VERB
ftr-501	622	5	to	to	ADP
ftr-501	622	6	the	the	DET
ftr-501	622	7	senate	senate	PROPN
ftr-501	622	8	oversight	oversight	PROPN
ftr-501	622	9	committee	committee	NOUN
ftr-501	622	10	,	,	PUNCT
ftr-501	622	11	the	the	DET
ftr-501	622	12	chairman	chairman	NOUN
ftr-501	622	13	of	of	ADP
ftr-501	622	14	the	the	DET
ftr-501	622	15	united	united	PROPN
ftr-501	622	16	states	states	PROPN
ftr-501	622	17	chamber	chamber	PROPN
ftr-501	622	18	of	of	ADP
ftr-501	622	19	commerce	commerce	PROPN
ftr-501	622	20	small	small	ADJ
ftr-501	622	21	business	business	NOUN
ftr-501	622	22	taxation	taxation	NOUN
ftr-501	622	23	subcommittee	subcommittee	NOUN
ftr-501	622	24	,	,	PUNCT
ftr-501	622	25	focusing	focus	VERB
ftr-501	622	26	on	on	ADP
ftr-501	622	27	the	the	DET
ftr-501	622	28	service	service	NOUN
ftr-501	622	29	's	's	PART
ftr-501	622	30	"	"	PUNCT
ftr-501	622	31	heavy	heavy	ADJ
ftr-501	622	32	handed	handed	ADJ
ftr-501	622	33	collection	collection	NOUN
ftr-501	622	34	tactics	tactic	NOUN
ftr-501	622	35	,	,	PUNCT
ftr-501	622	36	"	"	PUNCT
ftr-501	622	37	warned	warn	VERB
ftr-501	622	38	that	that	SCONJ
ftr-501	622	39	"	"	PUNCT
ftr-501	622	40	in	in	ADP
ftr-501	622	41	too	too	ADV
ftr-501	622	42	many	many	ADJ
ftr-501	622	43	cases	case	NOUN
ftr-501	622	44	,	,	PUNCT
ftr-501	622	45	honest	honest	ADJ
ftr-501	622	46	individual	individual	ADJ
ftr-501	622	47	and	and	CCONJ
ftr-501	622	48	small	small	ADJ
ftr-501	622	49	business	business	NOUN
ftr-501	622	50	taxpayers	taxpayer	NOUN
ftr-501	622	51	have	have	AUX
ftr-501	622	52	experienced	experience	VERB
ftr-501	622	53	such	such	ADJ
ftr-501	622	54	frustrations	frustration	NOUN
ftr-501	622	55	in	in	ADP
ftr-501	622	56	their	their	PRON
ftr-501	622	57	dealings	dealing	NOUN
ftr-501	622	58	with	with	ADP
ftr-501	622	59	the	the	DET
ftr-501	622	60	service	service	NOUN
ftr-501	622	61	that	that	PRON
ftr-501	622	62	the	the	DET
ftr-501	622	63	very	very	ADJ
ftr-501	622	64	idea	idea	NOUN
ftr-501	622	65	of	of	ADP
ftr-501	622	66	volunteerism	volunteerism	NOUN
ftr-501	622	67	in	in	ADP
ftr-501	622	68	the	the	DET
ftr-501	622	69	tax	tax	NOUN
ftr-501	622	70	collection	collection	NOUN
ftr-501	622	71	process	process	NOUN
ftr-501	622	72	is	be	AUX
ftr-501	622	73	threatened	threaten	VERB
ftr-501	622	74	.	.	PUNCT
ftr-501	622	75	"	"	PUNCT
ftr-501	623	1	97	97	NUM
ftr-501	623	2	the	the	DET
ftr-501	623	3	other	other	ADJ
ftr-501	623	4	two	two	NUM
ftr-501	623	5	restrictions	restriction	NOUN
ftr-501	623	6	on	on	ADP
ftr-501	623	7	the	the	DET
ftr-501	623	8	cause	cause	NOUN
ftr-501	623	9	of	of	ADP
ftr-501	623	10	action	action	NOUN
ftr-501	623	11	provided	provide	VERB
ftr-501	623	12	by	by	ADP
ftr-501	623	13	section	section	NOUN
ftr-501	623	14	7433	7433	NUM
ftr-501	623	15	reveal	reveal	VERB
ftr-501	623	16	a	a	DET
ftr-501	623	17	marked	marked	ADJ
ftr-501	623	18	contrast	contrast	NOUN
ftr-501	623	19	between	between	ADP
ftr-501	623	20	section	section	NOUN
ftr-501	623	21	7431	7431	NUM
ftr-501	623	22	and	and	CCONJ
ftr-501	623	23	section	section	NOUN
ftr-501	623	24	7433	7433	NUM
ftr-501	623	25	with	with	ADP
ftr-501	623	26	regard	regard	NOUN
ftr-501	623	27	to	to	ADP
ftr-501	623	28	both	both	DET
ftr-501	623	29	the	the	DET
ftr-501	623	30	difficulty	difficulty	NOUN
ftr-501	623	31	of	of	ADP
ftr-501	623	32	establishing	establish	VERB
ftr-501	623	33	liability	liability	NOUN
ftr-501	623	34	and	and	CCONJ
ftr-501	623	35	the	the	DET
ftr-501	623	36	damages	damage	NOUN
ftr-501	623	37	available	available	ADJ
ftr-501	623	38	to	to	ADP
ftr-501	623	39	a	a	DET
ftr-501	623	40	plaintiff	plaintiff	NOUN
ftr-501	623	41	once	once	SCONJ
ftr-501	623	42	liability	liability	NOUN
ftr-501	623	43	is	be	AUX
ftr-501	623	44	established	establish	VERB
ftr-501	623	45	.	.	PUNCT
ftr-501	624	1	under	under	ADP
ftr-501	624	2	section	section	NOUN
ftr-501	624	3	7433	7433	NUM
ftr-501	624	4	,	,	PUNCT
ftr-501	624	5	the	the	DET
ftr-501	624	6	plaintiff	plaintiff	NOUN
ftr-501	624	7	must	must	AUX
ftr-501	624	8	prove	prove	VERB
ftr-501	624	9	that	that	SCONJ
ftr-501	624	10	the	the	DET
ftr-501	624	11	internal	internal	ADJ
ftr-501	624	12	revenue	revenue	NOUN
ftr-501	624	13	service	service	NOUN
ftr-501	624	14	's	's	PART
ftr-501	624	15	employee	employee	NOUN
ftr-501	624	16	's	's	PART
ftr-501	624	17	actions	action	NOUN
ftr-501	624	18	were	be	AUX
ftr-501	624	19	reckless	reckless	ADJ
ftr-501	624	20	or	or	CCONJ
ftr-501	624	21	intentional	intentional	ADJ
ftr-501	624	22	.	.	PUNCT
ftr-501	625	1	it	it	PRON
ftr-501	625	2	will	will	AUX
ftr-501	625	3	not	not	PART
ftr-501	625	4	suffice	suffice	VERB
ftr-501	625	5	to	to	PART
ftr-501	625	6	show	show	VERB
ftr-501	625	7	that	that	SCONJ
ftr-501	625	8	the	the	DET
ftr-501	625	9	actions	action	NOUN
ftr-501	625	10	were	be	AUX
ftr-501	625	11	negligent	negligent	ADJ
ftr-501	625	12	,	,	PUNCT
ftr-501	625	13	or	or	CCONJ
ftr-501	625	14	even	even	ADV
ftr-501	625	15	grossly	grossly	ADV
ftr-501	625	16	negligent	negligent	ADJ
ftr-501	625	17	.	.	PUNCT
ftr-501	626	1	contrast	contrast	VERB
ftr-501	626	2	this	this	PRON
ftr-501	626	3	with	with	ADP
ftr-501	626	4	the	the	DET
ftr-501	626	5	significantly	significantly	ADV
ftr-501	626	6	lower	low	ADJ
ftr-501	626	7	burden	burden	NOUN
ftr-501	626	8	of	of	ADP
ftr-501	626	9	proving	prove	VERB
ftr-501	626	10	the	the	DET
ftr-501	626	11	"	"	PUNCT
ftr-501	626	12	knowingly	knowingly	ADV
ftr-501	626	13	or	or	CCONJ
ftr-501	626	14	by	by	ADP
ftr-501	626	15	reason	reason	NOUN
ftr-501	626	16	of	of	ADP
ftr-501	626	17	negligence	negligence	NOUN
ftr-501	626	18	"	"	PUNCT
ftr-501	626	19	requirement	requirement	NOUN
ftr-501	626	20	under	under	ADP
ftr-501	626	21	section	section	NOUN
ftr-501	626	22	7431	7431	NUM
ftr-501	626	23	.	.	PUNCT
ftr-501	627	1	even	even	ADV
ftr-501	627	2	after	after	SCONJ
ftr-501	627	3	the	the	DET
ftr-501	627	4	plaintiff	plaintiff	NOUN
ftr-501	627	5	has	have	AUX
ftr-501	627	6	scaled	scale	VERB
ftr-501	627	7	the	the	DET
ftr-501	627	8	higher	high	ADJ
ftr-501	627	9	barrier	barrier	NOUN
ftr-501	627	10	to	to	PART
ftr-501	627	11	establish	establish	VERB
ftr-501	627	12	liability	liability	NOUN
ftr-501	627	13	,	,	PUNCT
ftr-501	627	14	he	he	PRON
ftr-501	627	15	is	be	AUX
ftr-501	627	16	entitled	entitle	VERB
ftr-501	627	17	only	only	ADV
ftr-501	627	18	to	to	ADP
ftr-501	627	19	significantly	significantly	ADV
ftr-501	627	20	lower	low	ADJ
ftr-501	627	21	damages	damage	NOUN
ftr-501	627	22	.	.	PUNCT
ftr-501	628	1	under	under	ADP
ftr-501	628	2	section	section	NOUN
ftr-501	628	3	7433	7433	NUM
ftr-501	628	4	,	,	PUNCT
ftr-501	628	5	the	the	DET
ftr-501	628	6	plaintiff	plaintiff	NOUN
ftr-501	628	7	's	's	PART
ftr-501	628	8	damages	damage	NOUN
ftr-501	628	9	are	be	AUX
ftr-501	628	10	limited	limit	VERB
ftr-501	628	11	to	to	ADP
ftr-501	628	12	his	his	PRON
ftr-501	628	13	"	"	PUNCT
ftr-501	628	14	actual	actual	ADJ
ftr-501	628	15	,	,	PUNCT
ftr-501	628	16	direct	direct	ADJ
ftr-501	628	17	economic	economic	ADJ
ftr-501	628	18	damages	damage	NOUN
ftr-501	628	19	"	"	PUNCT
ftr-501	628	20	up	up	ADP
ftr-501	628	21	to	to	ADP
ftr-501	628	22	a	a	DET
ftr-501	628	23	maximum	maximum	NOUN
ftr-501	628	24	of	of	ADP
ftr-501	628	25	$	$	SYM
ftr-501	628	26	100,000	100,000	NUM
ftr-501	628	27	;	;	PUNCT
ftr-501	628	28	punitive	punitive	ADJ
ftr-501	628	29	damages	damage	NOUN
ftr-501	628	30	are	be	AUX
ftr-501	628	31	not	not	PART
ftr-501	628	32	authorized	authorize	VERB
ftr-501	628	33	.	.	PUNCT
ftr-501	629	1	this	this	PRON
ftr-501	629	2	is	be	AUX
ftr-501	629	3	in	in	ADP
ftr-501	629	4	contrast	contrast	NOUN
ftr-501	629	5	to	to	ADP
ftr-501	629	6	the	the	DET
ftr-501	629	7	damages	damage	NOUN
ftr-501	629	8	allowed	allow	VERB
ftr-501	629	9	under	under	ADP
ftr-501	629	10	section	section	NOUN
ftr-501	629	11	7431	7431	NUM
ftr-501	629	12	,	,	PUNCT
ftr-501	629	13	which	which	PRON
ftr-501	629	14	include	include	VERB
ftr-501	629	15	"	"	PUNCT
ftr-501	629	16	actual	actual	ADJ
ftr-501	629	17	"	"	PUNCT
ftr-501	629	18	(	(	PUNCT
ftr-501	629	19	not	not	PART
ftr-501	629	20	"	"	PUNCT
ftr-501	629	21	actual	actual	ADJ
ftr-501	629	22	,	,	PUNCT
ftr-501	629	23	direct	direct	ADJ
ftr-501	629	24	economic	economic	ADJ
ftr-501	629	25	"	"	PUNCT
ftr-501	629	26	)	)	PUNCT
ftr-501	629	27	damages	damage	NOUN
ftr-501	629	28	and	and	CCONJ
ftr-501	629	29	punitive	punitive	ADJ
ftr-501	629	30	damages	damage	NOUN
ftr-501	629	31	,	,	PUNCT
ftr-501	629	32	with	with	ADP
ftr-501	629	33	no	no	DET
ftr-501	629	34	maximum	maximum	ADJ
ftr-501	629	35	amount	amount	NOUN
ftr-501	629	36	.	.	PUNCT
ftr-501	630	1	thus	thus	ADV
ftr-501	630	2	,	,	PUNCT
ftr-501	630	3	the	the	DET
ftr-501	630	4	baseline	baseline	NOUN
ftr-501	630	5	lev	lev	NOUN
ftr-501	630	6	-	-	PUNCT
ftr-501	630	7	!	!	PUNCT
ftr-501	631	1	of	of	ADP
ftr-501	631	2	scienter	scienter	NOUN
ftr-501	631	3	on	on	ADP
ftr-501	631	4	the	the	DET
ftr-501	631	5	part	part	NOUN
ftr-501	631	6	of	of	ADP
ftr-501	631	7	the	the	DET
ftr-501	631	8	internal	internal	ADJ
ftr-501	631	9	revenue	revenue	NOUN
ftr-501	631	10	service	service	NOUN
ftr-501	631	11	employee	employee	NOUN
ftr-501	631	12	that	that	PRON
ftr-501	631	13	is	be	AUX
ftr-501	631	14	necessary	necessary	ADJ
ftr-501	631	15	for	for	ADP
ftr-501	631	16	the	the	DET
ftr-501	631	17	finding	finding	NOUN
ftr-501	631	18	of	of	ADP
ftr-501	631	19	any	any	DET
ftr-501	631	20	liability	liability	NOUN
ftr-501	631	21	under	under	ADP
ftr-501	631	22	section	section	NOUN
ftr-501	631	23	7433	7433	NUM
ftr-501	631	24	,	,	PUNCT
ftr-501	631	25	would	would	AUX
ftr-501	631	26	be	be	AUX
ftr-501	631	27	sufficient	sufficient	ADJ
ftr-501	631	28	for	for	ADP
ftr-501	631	29	an	an	DET
ftr-501	631	30	award	award	NOUN
ftr-501	631	31	of	of	ADP
ftr-501	631	32	punitive	punitive	ADJ
ftr-501	631	33	damages	damage	NOUN
ftr-501	631	34	under	under	ADP
ftr-501	631	35	section	section	NOUN
ftr-501	631	36	7431	7431	NUM
ftr-501	631	37	,	,	PUNCT
ftr-501	631	38	damages	damage	NOUN
ftr-501	631	39	which	which	PRON
ftr-501	631	40	are	be	AUX
ftr-501	631	41	not	not	PART
ftr-501	631	42	even	even	ADV
ftr-501	631	43	available	available	ADJ
ftr-501	631	44	under	under	ADP
ftr-501	631	45	section	section	NOUN
ftr-501	631	46	7433	7433	NUM
ftr-501	631	47	.	.	PUNCT
ftr-501	632	1	from	from	ADP
ftr-501	632	2	the	the	DET
ftr-501	632	3	conference	conference	NOUN
ftr-501	632	4	report	report	NOUN
ftr-501	632	5	,	,	PUNCT
ftr-501	632	6	it	it	PRON
ftr-501	632	7	appears	appear	VERB
ftr-501	632	8	that	that	SCONJ
ftr-501	632	9	these	these	DET
ftr-501	632	10	restrictions	restriction	NOUN
ftr-501	632	11	were	be	AUX
ftr-501	632	12	the	the	DET
ftr-501	632	13	result	result	NOUN
ftr-501	632	14	of	of	ADP
ftr-501	632	15	a	a	DET
ftr-501	632	16	compromise	compromise	NOUN
ftr-501	632	17	between	between	ADP
ftr-501	632	18	the	the	DET
ftr-501	632	19	senate	senate	PROPN
ftr-501	632	20	and	and	CCONJ
ftr-501	632	21	the	the	DET
ftr-501	632	22	house	house	NOUN
ftr-501	632	23	.	.	PUNCT
ftr-501	633	1	the	the	DET
ftr-501	633	2	senate	senate	PROPN
ftr-501	633	3	bill	bill	PROPN
ftr-501	633	4	would	would	AUX
ftr-501	633	5	have	have	AUX
ftr-501	633	6	required	require	VERB
ftr-501	633	7	only	only	ADV
ftr-501	633	8	a	a	DET
ftr-501	633	9	showing	showing	NOUN
ftr-501	633	10	of	of	ADP
ftr-501	633	11	negligence	negligence	NOUN
ftr-501	633	12	,	,	PUNCT
ftr-501	633	13	rather	rather	ADV
ftr-501	633	14	than	than	ADP
ftr-501	633	15	the	the	DET
ftr-501	633	16	"	"	PUNCT
ftr-501	633	17	reckless	reckless	ADJ
ftr-501	633	18	or	or	CCONJ
ftr-501	633	19	intentional	intentional	ADJ
ftr-501	633	20	"	"	PUNCT
ftr-501	633	21	requirement	requirement	NOUN
ftr-501	633	22	of	of	ADP
ftr-501	633	23	the	the	DET
ftr-501	633	24	compromise	compromise	NOUN
ftr-501	633	25	bill	bill	NOUN
ftr-501	633	26	;	;	PUNCT
ftr-501	633	27	and	and	CCONJ
ftr-501	633	28	the	the	DET
ftr-501	633	29	senate	senate	PROPN
ftr-501	633	30	bill	bill	PROPN
ftr-501	633	31	had	have	VERB
ftr-501	633	32	no	no	DET
ftr-501	633	33	limitation	limitation	NOUN
ftr-501	633	34	on	on	ADP
ftr-501	633	35	the	the	DET
ftr-501	633	36	amount	amount	NOUN
ftr-501	633	37	of	of	ADP
ftr-501	633	38	damages	damage	NOUN
ftr-501	633	39	recoverable	recoverable	ADJ
ftr-501	633	40	.	.	PUNCT
ftr-501	634	1	there	there	PRON
ftr-501	634	2	is	be	VERB
ftr-501	634	3	,	,	PUNCT
ftr-501	634	4	unfortunately	unfortunately	ADV
ftr-501	634	5	,	,	PUNCT
ftr-501	634	6	taxpayers	taxpayer	NOUN
ftr-501	634	7	'	'	PART
ftr-501	634	8	rights	right	NOUN
ftr-501	634	9	is	be	AUX
ftr-501	634	10	the	the	DET
ftr-501	634	11	case	case	NOUN
ftr-501	634	12	of	of	ADP
ftr-501	634	13	lojeski	lojeski	NOUN
ftr-501	634	14	v.	v.	ADP
ftr-501	634	15	boandl	boandl	NOUN
ftr-501	634	16	,	,	PUNCT
ftr-501	634	17	788	788	NUM
ftr-501	634	18	f.2d	f.2d	SYM
ftr-501	634	19	196	196	NUM
ftr-501	634	20	(	(	PUNCT
ftr-501	634	21	3d	3d	PROPN
ftr-501	634	22	cir	cir	NOUN
ftr-501	634	23	.	.	PUNCT
ftr-501	634	24	1986	1986	NUM
ftr-501	634	25	)	)	PUNCT
ftr-501	634	26	.	.	PUNCT
ftr-501	635	1	the	the	DET
ftr-501	635	2	third	third	ADJ
ftr-501	635	3	circuit	circuit	NOUN
ftr-501	635	4	reversed	reverse	VERB
ftr-501	635	5	the	the	DET
ftr-501	635	6	trial	trial	NOUN
ftr-501	635	7	court	court	NOUN
ftr-501	635	8	's	's	PART
ftr-501	635	9	judgment	judgment	NOUN
ftr-501	635	10	in	in	ADP
ftr-501	635	11	favor	favor	NOUN
ftr-501	635	12	of	of	ADP
ftr-501	635	13	the	the	DET
ftr-501	635	14	plaintiff	plaintiff	NOUN
ftr-501	635	15	,	,	PUNCT
ftr-501	635	16	finding	find	VERB
ftr-501	635	17	that	that	SCONJ
ftr-501	635	18	,	,	PUNCT
ftr-501	635	19	despite	despite	SCONJ
ftr-501	635	20	the	the	DET
ftr-501	635	21	continued	continue	VERB
ftr-501	635	22	and	and	CCONJ
ftr-501	635	23	entirely	entirely	ADV
ftr-501	635	24	unjustified	unjustified	ADJ
ftr-501	635	25	harassment	harassment	NOUN
ftr-501	635	26	of	of	ADP
ftr-501	635	27	the	the	DET
ftr-501	635	28	plaintiff	plaintiff	NOUN
ftr-501	635	29	and	and	CCONJ
ftr-501	635	30	the	the	DET
ftr-501	635	31	liens	lien	NOUN
ftr-501	635	32	and	and	CCONJ
ftr-501	635	33	levies	levy	NOUN
ftr-501	635	34	upon	upon	SCONJ
ftr-501	635	35	her	her	PRON
ftr-501	635	36	property	property	NOUN
ftr-501	635	37	,	,	PUNCT
ftr-501	635	38	there	there	PRON
ftr-501	635	39	had	have	AUX
ftr-501	635	40	been	be	AUX
ftr-501	635	41	no	no	DET
ftr-501	635	42	violation	violation	NOUN
ftr-501	635	43	of	of	ADP
ftr-501	635	44	her	her	PRON
ftr-501	635	45	constitutional	constitutional	ADJ
ftr-501	635	46	or	or	CCONJ
ftr-501	635	47	statutory	statutory	ADJ
ftr-501	635	48	rights	right	NOUN
ftr-501	635	49	.	.	PUNCT
ftr-501	636	1	97	97	NUM
ftr-501	636	2	.	.	PUNCT
ftr-501	637	1	hearings	hearing	NOUN
ftr-501	637	2	on	on	ADP
ftr-501	637	3	s.	s.	PROPN
ftr-501	637	4	579	579	NUM
ftr-501	637	5	and	and	CCONJ
ftr-501	637	6	s.	s.	PROPN
ftr-501	637	7	604	604	NUM
ftr-501	637	8	,	,	PUNCT
ftr-501	637	9	supra	supra	NOUN
ftr-501	637	10	note	note	NOUN
ftr-501	637	11	2	2	NUM
ftr-501	637	12	,	,	PUNCT
ftr-501	637	13	at	at	ADP
ftr-501	637	14	179	179	NUM
ftr-501	637	15	-	-	SYM
ftr-501	637	16	80	80	NUM
ftr-501	637	17	(	(	PUNCT
ftr-501	637	18	statement	statement	NOUN
ftr-501	637	19	of	of	ADP
ftr-501	637	20	james	james	PROPN
ftr-501	637	21	d.	d.	PROPN
ftr-501	637	22	mccarthy	mccarthy	PROPN
ftr-501	637	23	,	,	PUNCT
ftr-501	637	24	chairman	chairman	NOUN
ftr-501	637	25	of	of	ADP
ftr-501	637	26	the	the	DET
ftr-501	637	27	united	united	PROPN
ftr-501	637	28	states	states	PROPN
ftr-501	637	29	chamber	chamber	PROPN
ftr-501	637	30	of	of	ADP
ftr-501	637	31	commerce	commerce	PROPN
ftr-501	637	32	small	small	ADJ
ftr-501	637	33	business	business	NOUN
ftr-501	637	34	taxation	taxation	NOUN
ftr-501	637	35	subcomm	subcomm	NOUN
ftr-501	637	36	.	.	PUNCT
ftr-501	637	37	)	)	PUNCT
ftr-501	637	38	.	.	PUNCT
ftr-501	638	1	[	[	X
ftr-501	638	2	vol	vol	NOUN
ftr-501	638	3	1:10	1:10	NUM
ftr-501	638	4	irc	irc	PROPN
ftr-501	638	5	§	§	PROPN
ftr-501	638	6	§	§	PROPN
ftr-501	638	7	7431	7431	NUM
ftr-501	638	8	and	and	CCONJ
ftr-501	638	9	7433	7433	NUM
ftr-501	638	10	no	no	DET
ftr-501	638	11	public	public	ADJ
ftr-501	638	12	record	record	NOUN
ftr-501	638	13	of	of	ADP
ftr-501	638	14	the	the	DET
ftr-501	638	15	conference	conference	NOUN
ftr-501	638	16	committee	committee	NOUN
ftr-501	638	17	's	's	PART
ftr-501	638	18	deliberations	deliberation	NOUN
ftr-501	638	19	to	to	PART
ftr-501	638	20	indicate	indicate	VERB
ftr-501	638	21	why	why	SCONJ
ftr-501	638	22	the	the	DET
ftr-501	638	23	conferees	conferee	NOUN
ftr-501	638	24	adopted	adopt	VERB
ftr-501	638	25	these	these	DET
ftr-501	638	26	amendments	amendment	NOUN
ftr-501	638	27	.	.	PUNCT
ftr-501	639	1	the	the	DET
ftr-501	639	2	very	very	ADJ
ftr-501	639	3	existence	existence	NOUN
ftr-501	639	4	of	of	ADP
ftr-501	639	5	the	the	DET
ftr-501	639	6	limitations	limitation	NOUN
ftr-501	639	7	suggests	suggest	VERB
ftr-501	639	8	that	that	SCONJ
ftr-501	639	9	the	the	DET
ftr-501	639	10	conferees	conferee	NOUN
ftr-501	639	11	must	must	AUX
ftr-501	639	12	have	have	AUX
ftr-501	639	13	been	be	AUX
ftr-501	639	14	concerned	concern	VERB
ftr-501	639	15	that	that	SCONJ
ftr-501	639	16	unlimited	unlimited	ADJ
ftr-501	639	17	liability	liability	NOUN
ftr-501	639	18	would	would	AUX
ftr-501	639	19	have	have	VERB
ftr-501	639	20	undesirable	undesirable	ADJ
ftr-501	639	21	effects	effect	NOUN
ftr-501	639	22	of	of	ADP
ftr-501	639	23	some	some	DET
ftr-501	639	24	sort	sort	NOUN
ftr-501	639	25	.	.	PUNCT
ftr-501	640	1	perhaps	perhaps	ADV
ftr-501	640	2	they	they	PRON
ftr-501	640	3	were	be	AUX
ftr-501	640	4	concerned	concern	VERB
ftr-501	640	5	that	that	SCONJ
ftr-501	640	6	the	the	DET
ftr-501	640	7	government	government	NOUN
ftr-501	640	8	's	's	PART
ftr-501	640	9	collection	collection	NOUN
ftr-501	640	10	activities	activity	NOUN
ftr-501	640	11	would	would	AUX
ftr-501	640	12	expose	expose	VERB
ftr-501	640	13	it	it	PRON
ftr-501	640	14	to	to	ADP
ftr-501	640	15	liability	liability	NOUN
ftr-501	640	16	with	with	ADP
ftr-501	640	17	such	such	ADJ
ftr-501	640	18	frequency	frequency	NOUN
ftr-501	640	19	that	that	SCONJ
ftr-501	640	20	significant	significant	ADJ
ftr-501	640	21	restrictions	restriction	NOUN
ftr-501	640	22	had	have	VERB
ftr-501	640	23	to	to	PART
ftr-501	640	24	be	be	AUX
ftr-501	640	25	imposed	impose	VERB
ftr-501	640	26	.	.	PUNCT
ftr-501	641	1	it	it	PRON
ftr-501	641	2	seems	seem	VERB
ftr-501	641	3	more	more	ADV
ftr-501	641	4	likely	likely	ADJ
ftr-501	641	5	,	,	PUNCT
ftr-501	641	6	however	however	ADV
ftr-501	641	7	,	,	PUNCT
ftr-501	641	8	that	that	SCONJ
ftr-501	641	9	the	the	DET
ftr-501	641	10	conferees	conferee	NOUN
ftr-501	641	11	were	be	AUX
ftr-501	641	12	concerned	concern	VERB
ftr-501	641	13	that	that	SCONJ
ftr-501	641	14	unlimited	unlimited	ADJ
ftr-501	641	15	liability	liability	NOUN
ftr-501	641	16	would	would	AUX
ftr-501	641	17	threaten	threaten	VERB
ftr-501	641	18	government	government	NOUN
ftr-501	641	19	revenues	revenue	NOUN
ftr-501	641	20	in	in	ADP
ftr-501	641	21	ways	way	NOUN
ftr-501	641	22	more	more	ADV
ftr-501	641	23	serious	serious	ADJ
ftr-501	641	24	,	,	PUNCT
ftr-501	641	25	and	and	CCONJ
ftr-501	641	26	much	much	ADV
ftr-501	641	27	more	more	ADV
ftr-501	641	28	difficult	difficult	ADJ
ftr-501	641	29	to	to	PART
ftr-501	641	30	predict	predict	VERB
ftr-501	641	31	,	,	PUNCT
ftr-501	641	32	than	than	ADP
ftr-501	641	33	the	the	DET
ftr-501	641	34	relatively	relatively	ADV
ftr-501	641	35	minor	minor	ADJ
ftr-501	641	36	cost	cost	NOUN
ftr-501	641	37	of	of	ADP
ftr-501	641	38	damage	damage	NOUN
ftr-501	641	39	awards	award	NOUN
ftr-501	641	40	.	.	PUNCT
ftr-501	642	1	to	to	ADP
ftr-501	642	2	the	the	DET
ftr-501	642	3	extent	extent	NOUN
ftr-501	642	4	that	that	PRON
ftr-501	642	5	congress	congress	PROPN
ftr-501	642	6	intended	intend	VERB
ftr-501	642	7	for	for	SCONJ
ftr-501	642	8	the	the	DET
ftr-501	642	9	statute	statute	NOUN
ftr-501	642	10	to	to	PART
ftr-501	642	11	deter	deter	VERB
ftr-501	642	12	improper	improper	ADJ
ftr-501	642	13	collection	collection	NOUN
ftr-501	642	14	activities	activity	NOUN
ftr-501	642	15	,	,	PUNCT
ftr-501	642	16	and	and	CCONJ
ftr-501	642	17	not	not	PART
ftr-501	642	18	merely	merely	ADV
ftr-501	642	19	to	to	PART
ftr-501	642	20	compensate	compensate	VERB
ftr-501	642	21	injured	injured	ADJ
ftr-501	642	22	taxpayers	taxpayer	NOUN
ftr-501	642	23	,	,	PUNCT
ftr-501	642	24	it	it	PRON
ftr-501	642	25	must	must	AUX
ftr-501	642	26	have	have	AUX
ftr-501	642	27	expected	expect	VERB
ftr-501	642	28	that	that	SCONJ
ftr-501	642	29	the	the	DET
ftr-501	642	30	threat	threat	NOUN
ftr-501	642	31	of	of	ADP
ftr-501	642	32	liability	liability	NOUN
ftr-501	642	33	would	would	AUX
ftr-501	642	34	induce	induce	VERB
ftr-501	642	35	the	the	DET
ftr-501	642	36	internal	internal	ADJ
ftr-501	642	37	revenue	revenue	NOUN
ftr-501	642	38	service	service	NOUN
ftr-501	642	39	to	to	PART
ftr-501	642	40	employ	employ	VERB
ftr-501	642	41	both	both	DET
ftr-501	642	42	education	education	NOUN
ftr-501	642	43	and	and	CCONJ
ftr-501	642	44	coercion	coercion	NOUN
ftr-501	642	45	to	to	PART
ftr-501	642	46	ensure	ensure	VERB
ftr-501	642	47	that	that	SCONJ
ftr-501	642	48	its	its	PRON
ftr-501	642	49	agents	agent	NOUN
ftr-501	642	50	would	would	AUX
ftr-501	642	51	not	not	PART
ftr-501	642	52	engage	engage	VERB
ftr-501	642	53	in	in	ADP
ftr-501	642	54	any	any	DET
ftr-501	642	55	actionable	actionable	ADJ
ftr-501	642	56	activities	activity	NOUN
ftr-501	642	57	.	.	PUNCT
ftr-501	643	1	given	give	VERB
ftr-501	643	2	this	this	DET
ftr-501	643	3	expected	expect	VERB
ftr-501	643	4	mechanism	mechanism	NOUN
ftr-501	643	5	,	,	PUNCT
ftr-501	643	6	it	it	PRON
ftr-501	643	7	would	would	AUX
ftr-501	643	8	be	be	AUX
ftr-501	643	9	reasonable	reasonable	ADJ
ftr-501	643	10	for	for	SCONJ
ftr-501	643	11	congress	congress	PROPN
ftr-501	643	12	to	to	PART
ftr-501	643	13	assume	assume	VERB
ftr-501	643	14	that	that	SCONJ
ftr-501	643	15	,	,	PUNCT
ftr-501	643	16	as	as	SCONJ
ftr-501	643	17	the	the	DET
ftr-501	643	18	financial	financial	ADJ
ftr-501	643	19	threat	threat	NOUN
ftr-501	643	20	posed	pose	VERB
ftr-501	643	21	by	by	ADP
ftr-501	643	22	the	the	DET
ftr-501	643	23	statutory	statutory	ADJ
ftr-501	643	24	cause	cause	NOUN
ftr-501	643	25	of	of	ADP
ftr-501	643	26	action	action	NOUN
ftr-501	643	27	was	be	AUX
ftr-501	643	28	increased	increase	VERB
ftr-501	643	29	,	,	PUNCT
ftr-501	643	30	the	the	DET
ftr-501	643	31	service	service	NOUN
ftr-501	643	32	would	would	AUX
ftr-501	643	33	pursue	pursue	VERB
ftr-501	643	34	its	its	PRON
ftr-501	643	35	program	program	NOUN
ftr-501	643	36	of	of	ADP
ftr-501	643	37	deterrence	deterrence	NOUN
ftr-501	643	38	with	with	ADP
ftr-501	643	39	increased	increase	VERB
ftr-501	643	40	vigor	vigor	NOUN
ftr-501	643	41	and	and	CCONJ
ftr-501	643	42	that	that	SCONJ
ftr-501	643	43	the	the	DET
ftr-501	643	44	more	more	ADV
ftr-501	643	45	vigorously	vigorously	ADV
ftr-501	643	46	the	the	DET
ftr-501	643	47	program	program	NOUN
ftr-501	643	48	was	be	AUX
ftr-501	643	49	pursued	pursue	VERB
ftr-501	643	50	,	,	PUNCT
ftr-501	643	51	the	the	PRON
ftr-501	643	52	more	more	ADV
ftr-501	643	53	likely	likely	ADJ
ftr-501	643	54	it	it	PRON
ftr-501	643	55	would	would	AUX
ftr-501	643	56	be	be	AUX
ftr-501	643	57	to	to	PART
ftr-501	643	58	intimidate	intimidate	VERB
ftr-501	643	59	agents	agent	NOUN
ftr-501	643	60	into	into	ADP
ftr-501	643	61	refraining	refrain	VERB
ftr-501	643	62	from	from	ADP
ftr-501	643	63	the	the	DET
ftr-501	643	64	more	more	ADV
ftr-501	643	65	aggressive	aggressive	ADJ
ftr-501	643	66	collection	collection	NOUN
ftr-501	643	67	tactics	tactic	NOUN
ftr-501	643	68	,	,	PUNCT
ftr-501	643	69	even	even	ADV
ftr-501	643	70	in	in	ADP
ftr-501	643	71	circumstances	circumstance	NOUN
ftr-501	643	72	where	where	SCONJ
ftr-501	643	73	they	they	PRON
ftr-501	643	74	would	would	AUX
ftr-501	643	75	be	be	AUX
ftr-501	643	76	entirely	entirely	ADV
ftr-501	643	77	proper	proper	ADJ
ftr-501	643	78	.	.	PUNCT
ftr-501	644	1	such	such	ADJ
ftr-501	644	2	inhibition	inhibition	NOUN
ftr-501	644	3	of	of	ADP
ftr-501	644	4	agents	agent	NOUN
ftr-501	644	5	in	in	ADP
ftr-501	644	6	their	their	PRON
ftr-501	644	7	collection	collection	NOUN
ftr-501	644	8	efforts	effort	NOUN
ftr-501	644	9	would	would	AUX
ftr-501	644	10	not	not	PART
ftr-501	644	11	only	only	ADV
ftr-501	644	12	reduce	reduce	VERB
ftr-501	644	13	revenues	revenue	NOUN
ftr-501	644	14	directly	directly	ADV
ftr-501	644	15	,	,	PUNCT
ftr-501	644	16	it	it	PRON
ftr-501	644	17	could	could	AUX
ftr-501	644	18	also	also	ADV
ftr-501	644	19	have	have	VERB
ftr-501	644	20	an	an	DET
ftr-501	644	21	indirect	indirect	ADJ
ftr-501	644	22	effect	effect	NOUN
ftr-501	644	23	.	.	PUNCT
ftr-501	645	1	less	less	ADV
ftr-501	645	2	aggressive	aggressive	ADJ
ftr-501	645	3	collections	collection	NOUN
ftr-501	645	4	would	would	AUX
ftr-501	645	5	likely	likely	ADV
ftr-501	645	6	reduce	reduce	VERB
ftr-501	645	7	the	the	DET
ftr-501	645	8	incentive	incentive	NOUN
ftr-501	645	9	for	for	SCONJ
ftr-501	645	10	taxpayers	taxpayer	NOUN
ftr-501	645	11	to	to	PART
ftr-501	645	12	engage	engage	VERB
ftr-501	645	13	accurately	accurately	ADV
ftr-501	645	14	and	and	CCONJ
ftr-501	645	15	promptly	promptly	ADV
ftr-501	645	16	in	in	ADP
ftr-501	645	17	the	the	DET
ftr-501	645	18	voluntary	voluntary	ADJ
ftr-501	645	19	self	self	NOUN
ftr-501	645	20	-	-	PUNCT
ftr-501	645	21	assessment	assessment	NOUN
ftr-501	645	22	process	process	NOUN
ftr-501	645	23	.	.	PUNCT
ftr-501	646	1	in	in	ADP
ftr-501	646	2	the	the	DET
ftr-501	646	3	face	face	NOUN
ftr-501	646	4	of	of	ADP
ftr-501	646	5	such	such	DET
ftr-501	646	6	an	an	DET
ftr-501	646	7	unpredictable	unpredictable	ADJ
ftr-501	646	8	cost	cost	NOUN
ftr-501	646	9	,	,	PUNCT
ftr-501	646	10	the	the	DET
ftr-501	646	11	limitations	limitation	NOUN
ftr-501	646	12	on	on	ADP
ftr-501	646	13	damages	damage	NOUN
ftr-501	646	14	would	would	AUX
ftr-501	646	15	appear	appear	VERB
ftr-501	646	16	to	to	PART
ftr-501	646	17	be	be	AUX
ftr-501	646	18	a	a	DET
ftr-501	646	19	reasonable	reasonable	ADJ
ftr-501	646	20	compromise	compromise	NOUN
ftr-501	646	21	.	.	PUNCT
ftr-501	647	1	in	in	ADP
ftr-501	647	2	comparing	compare	VERB
ftr-501	647	3	governmental	governmental	ADJ
ftr-501	647	4	liability	liability	NOUN
ftr-501	647	5	under	under	ADP
ftr-501	647	6	section	section	NOUN
ftr-501	647	7	7433	7433	NUM
ftr-501	647	8	with	with	ADP
ftr-501	647	9	the	the	DET
ftr-501	647	10	relatively	relatively	ADV
ftr-501	647	11	unlimited	unlimited	ADJ
ftr-501	647	12	liability	liability	NOUN
ftr-501	647	13	under	under	ADP
ftr-501	647	14	section	section	NOUN
ftr-501	647	15	7431	7431	NUM
ftr-501	647	16	,	,	PUNCT
ftr-501	647	17	it	it	PRON
ftr-501	647	18	must	must	AUX
ftr-501	647	19	be	be	AUX
ftr-501	647	20	remembered	remember	VERB
ftr-501	647	21	that	that	SCONJ
ftr-501	647	22	section	section	NOUN
ftr-501	647	23	7431	7431	NUM
ftr-501	647	24	does	do	AUX
ftr-501	647	25	not	not	PART
ftr-501	647	26	restrict	restrict	VERB
ftr-501	647	27	collections	collection	NOUN
ftr-501	647	28	activities	activity	NOUN
ftr-501	647	29	;	;	PUNCT
ftr-501	647	30	rather	rather	ADV
ftr-501	647	31	,	,	PUNCT
ftr-501	647	32	section	section	NOUN
ftr-501	647	33	7431	7431	NUM
ftr-501	647	34	(	(	PUNCT
ftr-501	647	35	d)(6	d)(6	X
ftr-501	647	36	)	)	PUNCT
ftr-501	647	37	expressly	expressly	ADV
ftr-501	647	38	authorizes	authorize	VERB
ftr-501	647	39	disclosure	disclosure	NOUN
ftr-501	647	40	of	of	ADP
ftr-501	647	41	return	return	NOUN
ftr-501	647	42	information	information	NOUN
ftr-501	647	43	in	in	ADP
ftr-501	647	44	connection	connection	NOUN
ftr-501	647	45	with	with	ADP
ftr-501	647	46	tax	tax	NOUN
ftr-501	647	47	administration	administration	NOUN
ftr-501	647	48	,	,	PUNCT
ftr-501	647	49	including	include	VERB
ftr-501	647	50	collections	collection	NOUN
ftr-501	647	51	activities.9	activities.9	NOUN
ftr-501	647	52	"	"	PUNCT
ftr-501	647	53	indeed	indeed	ADV
ftr-501	647	54	,	,	PUNCT
ftr-501	647	55	one	one	NUM
ftr-501	647	56	of	of	ADP
ftr-501	647	57	the	the	DET
ftr-501	647	58	reasons	reason	NOUN
ftr-501	647	59	underlying	underlie	VERB
ftr-501	647	60	the	the	DET
ftr-501	647	61	enactment	enactment	NOUN
ftr-501	647	62	of	of	ADP
ftr-501	647	63	sections	section	NOUN
ftr-501	647	64	6103	6103	NUM
ftr-501	647	65	and	and	CCONJ
ftr-501	647	66	7431	7431	NUM
ftr-501	647	67	was	be	AUX
ftr-501	647	68	to	to	PART
ftr-501	647	69	enhance	enhance	VERB
ftr-501	647	70	collections	collection	NOUN
ftr-501	647	71	by	by	ADP
ftr-501	647	72	encouraging	encourage	VERB
ftr-501	647	73	voluntary	voluntary	ADJ
ftr-501	647	74	compliance	compliance	NOUN
ftr-501	647	75	.	.	PUNCT
ftr-501	648	1	very	very	ADV
ftr-501	648	2	few	few	ADJ
ftr-501	648	3	cases	case	NOUN
ftr-501	648	4	have	have	AUX
ftr-501	648	5	been	be	AUX
ftr-501	648	6	decided	decide	VERB
ftr-501	648	7	under	under	ADP
ftr-501	648	8	section	section	NOUN
ftr-501	648	9	7433	7433	NUM
ftr-501	648	10	,	,	PUNCT
ftr-501	648	11	and	and	CCONJ
ftr-501	648	12	most	most	ADJ
ftr-501	648	13	of	of	ADP
ftr-501	648	14	those	those	PRON
ftr-501	648	15	either	either	CCONJ
ftr-501	648	16	simply	simply	ADV
ftr-501	648	17	reiterate	reiterate	VERB
ftr-501	648	18	the	the	DET
ftr-501	648	19	requirements	requirement	NOUN
ftr-501	648	20	of	of	ADP
ftr-501	648	21	the	the	DET
ftr-501	648	22	statute	statute	NOUN
ftr-501	648	23	without	without	ADP
ftr-501	648	24	lucidating	lucidate	VERB
ftr-501	648	25	comment	comment	NOUN
ftr-501	648	26	of	of	ADP
ftr-501	648	27	any	any	DET
ftr-501	648	28	sort	sort	NOUN
ftr-501	648	29	,	,	PUNCT
ftr-501	648	30	or	or	CCONJ
ftr-501	648	31	summarily	summarily	ADV
ftr-501	648	32	describe	describe	VERB
ftr-501	648	33	the	the	DET
ftr-501	648	34	court	court	NOUN
ftr-501	648	35	's	's	PART
ftr-501	648	36	determination	determination	NOUN
ftr-501	648	37	of	of	ADP
ftr-501	648	38	fact	fact	NOUN
ftr-501	648	39	questions	question	NOUN
ftr-501	648	40	.	.	PUNCT
ftr-501	649	1	with	with	ADP
ftr-501	649	2	one	one	NUM
ftr-501	649	3	exception	exception	NOUN
ftr-501	649	4	,	,	PUNCT
ftr-501	649	5	discussed	discuss	VERB
ftr-501	649	6	below	below	ADV
ftr-501	649	7	,	,	PUNCT
ftr-501	649	8	the	the	DET
ftr-501	649	9	cases	case	NOUN
ftr-501	649	10	do	do	AUX
ftr-501	649	11	not	not	PART
ftr-501	649	12	raise	raise	VERB
ftr-501	649	13	any	any	DET
ftr-501	649	14	significant	significant	ADJ
ftr-501	649	15	issues	issue	NOUN
ftr-501	649	16	.	.	PUNCT
ftr-501	650	1	a	a	DET
ftr-501	650	2	few	few	ADJ
ftr-501	650	3	points	point	NOUN
ftr-501	650	4	worth	worth	ADJ
ftr-501	650	5	noting	note	VERB
ftr-501	650	6	have	have	AUX
ftr-501	650	7	come	come	VERB
ftr-501	650	8	out	out	ADP
ftr-501	650	9	of	of	ADP
ftr-501	650	10	the	the	DET
ftr-501	650	11	cases	case	NOUN
ftr-501	650	12	,	,	PUNCT
ftr-501	650	13	however	however	ADV
ftr-501	650	14	.	.	PUNCT
ftr-501	651	1	98	98	X
ftr-501	651	2	.	.	PUNCT
ftr-501	652	1	see	see	VERB
ftr-501	652	2	also	also	ADV
ftr-501	652	3	flippo	flippo	PROPN
ftr-501	652	4	v.	v.	ADP
ftr-501	652	5	united	united	PROPN
ftr-501	652	6	states	states	PROPN
ftr-501	652	7	,	,	PUNCT
ftr-501	652	8	670	670	NUM
ftr-501	652	9	f.	f.	PROPN
ftr-501	652	10	supp	supp	PROPN
ftr-501	652	11	.	.	PUNCT
ftr-501	653	1	638	638	NUM
ftr-501	653	2	(	(	PUNCT
ftr-501	653	3	w.d.n.c	w.d.n.c	PROPN
ftr-501	653	4	.	.	PROPN
ftr-501	653	5	1987	1987	NUM
ftr-501	653	6	)	)	PUNCT
ftr-501	654	1	(	(	PUNCT
ftr-501	654	2	holding	hold	VERB
ftr-501	654	3	that	that	SCONJ
ftr-501	654	4	§	§	PROPN
ftr-501	654	5	7431	7431	NUM
ftr-501	654	6	does	do	AUX
ftr-501	654	7	not	not	PART
ftr-501	654	8	apply	apply	VERB
ftr-501	654	9	to	to	ADP
ftr-501	654	10	disclosures	disclosure	NOUN
ftr-501	654	11	made	make	VERB
ftr-501	654	12	in	in	ADP
ftr-501	654	13	connection	connection	NOUN
ftr-501	654	14	with	with	ADP
ftr-501	654	15	collections	collection	NOUN
ftr-501	654	16	activities	activity	NOUN
ftr-501	654	17	)	)	PUNCT
ftr-501	654	18	,	,	PUNCT
ftr-501	654	19	afftd	afftd	PROPN
ftr-501	654	20	,	,	PUNCT
ftr-501	654	21	849	849	NUM
ftr-501	654	22	f.2d	f.2d	NOUN
ftr-501	654	23	604	604	NUM
ftr-501	654	24	(	(	PUNCT
ftr-501	654	25	4th	4th	ADJ
ftr-501	654	26	cir	cir	NOUN
ftr-501	654	27	.	.	PUNCT
ftr-501	654	28	1988	1988	NUM
ftr-501	654	29	)	)	PUNCT
ftr-501	654	30	.	.	PUNCT
ftr-501	655	1	19931	19931	NUM
ftr-501	655	2	florida	florida	PROPN
ftr-501	655	3	tax	tax	NOUN
ftr-501	655	4	review	review	NOUN
ftr-501	655	5	as	as	ADP
ftr-501	655	6	with	with	ADP
ftr-501	655	7	any	any	DET
ftr-501	655	8	waiver	waiver	NOUN
ftr-501	655	9	of	of	ADP
ftr-501	655	10	sovereign	sovereign	ADJ
ftr-501	655	11	immunity	immunity	NOUN
ftr-501	655	12	,	,	PUNCT
ftr-501	655	13	section	section	NOUN
ftr-501	655	14	7433	7433	NUM
ftr-501	655	15	must	must	AUX
ftr-501	655	16	be	be	AUX
ftr-501	655	17	strictly	strictly	ADV
ftr-501	655	18	construed	construe	VERB
ftr-501	655	19	in	in	ADP
ftr-501	655	20	the	the	DET
ftr-501	655	21	government	government	NOUN
ftr-501	655	22	's	's	PART
ftr-501	655	23	favor.99	favor.99	NOUN
ftr-501	655	24	as	as	SCONJ
ftr-501	655	25	might	might	AUX
ftr-501	655	26	be	be	AUX
ftr-501	655	27	expected	expect	VERB
ftr-501	655	28	with	with	ADP
ftr-501	655	29	a	a	DET
ftr-501	655	30	statute	statute	NOUN
ftr-501	655	31	that	that	PRON
ftr-501	655	32	grants	grant	VERB
ftr-501	655	33	the	the	DET
ftr-501	655	34	right	right	NOUN
ftr-501	655	35	to	to	PART
ftr-501	655	36	sue	sue	VERB
ftr-501	655	37	the	the	DET
ftr-501	655	38	internal	internal	ADJ
ftr-501	655	39	revenue	revenue	NOUN
ftr-501	655	40	service	service	NOUN
ftr-501	655	41	,	,	PUNCT
ftr-501	655	42	section	section	NOUN
ftr-501	655	43	7433	7433	NUM
ftr-501	655	44	has	have	AUX
ftr-501	655	45	attracted	attract	VERB
ftr-501	655	46	a	a	DET
ftr-501	655	47	lot	lot	NOUN
ftr-501	655	48	of	of	ADP
ftr-501	655	49	action	action	NOUN
ftr-501	655	50	from	from	ADP
ftr-501	655	51	tax	tax	NOUN
ftr-501	655	52	protestors	protestor	NOUN
ftr-501	655	53	.	.	PUNCT
ftr-501	656	1	"	"	PUNCT
ftr-501	656	2	°	°	SCONJ
ftr-501	656	3	only	only	ADV
ftr-501	656	4	the	the	DET
ftr-501	656	5	taxpayer	taxpayer	NOUN
ftr-501	656	6	with	with	ADP
ftr-501	656	7	regard	regard	NOUN
ftr-501	656	8	to	to	ADP
ftr-501	656	9	whose	whose	DET
ftr-501	656	10	tax	tax	NOUN
ftr-501	656	11	liability	liability	NOUN
ftr-501	656	12	the	the	DET
ftr-501	656	13	collection	collection	NOUN
ftr-501	656	14	efforts	effort	NOUN
ftr-501	656	15	were	be	AUX
ftr-501	656	16	directed	direct	VERB
ftr-501	656	17	has	have	AUX
ftr-501	656	18	standing	stand	VERB
ftr-501	656	19	to	to	PART
ftr-501	656	20	sue	sue	VERB
ftr-501	656	21	under	under	ADP
ftr-501	656	22	section	section	NOUN
ftr-501	656	23	7433.1	7433.1	NUM
ftr-501	656	24	°	°	NOUN
ftr-501	656	25	'	'	PART
ftr-501	656	26	"	"	PUNCT
ftr-501	656	27	collection	collection	NOUN
ftr-501	656	28	"	"	PUNCT
ftr-501	656	29	is	be	AUX
ftr-501	656	30	to	to	PART
ftr-501	656	31	be	be	AUX
ftr-501	656	32	given	give	VERB
ftr-501	656	33	its	its	PRON
ftr-501	656	34	ordinary	ordinary	ADJ
ftr-501	656	35	meaning	meaning	NOUN
ftr-501	656	36	:	:	PUNCT
ftr-501	656	37	making	make	VERB
ftr-501	656	38	an	an	DET
ftr-501	656	39	assessment	assessment	NOUN
ftr-501	656	40	is	be	AUX
ftr-501	656	41	not	not	PART
ftr-501	656	42	a	a	DET
ftr-501	656	43	collection	collection	NOUN
ftr-501	656	44	action	action	NOUN
ftr-501	656	45	;	;	PUNCT
ftr-501	656	46	a	a	DET
ftr-501	656	47	notice	notice	NOUN
ftr-501	656	48	and	and	CCONJ
ftr-501	656	49	demand	demand	NOUN
ftr-501	656	50	for	for	ADP
ftr-501	656	51	payment	payment	NOUN
ftr-501	656	52	does	do	AUX
ftr-501	656	53	constitute	constitute	VERB
ftr-501	656	54	a	a	DET
ftr-501	656	55	collection	collection	NOUN
ftr-501	656	56	action	action	NOUN
ftr-501	656	57	,	,	PUNCT
ftr-501	656	58	as	as	SCONJ
ftr-501	656	59	does	do	AUX
ftr-501	656	60	filing	file	VERB
ftr-501	656	61	a	a	DET
ftr-501	656	62	notice	notice	NOUN
ftr-501	656	63	of	of	ADP
ftr-501	656	64	tax	tax	NOUN
ftr-501	656	65	lien	lien	NOUN
ftr-501	656	66	;	;	PUNCT
ftr-501	656	67	where	where	SCONJ
ftr-501	656	68	the	the	DET
ftr-501	656	69	assessment	assessment	NOUN
ftr-501	656	70	incorporates	incorporate	VERB
ftr-501	656	71	a	a	DET
ftr-501	656	72	demand	demand	NOUN
ftr-501	656	73	for	for	ADP
ftr-501	656	74	payment	payment	NOUN
ftr-501	656	75	in	in	ADP
ftr-501	656	76	same	same	ADJ
ftr-501	656	77	document	document	NOUN
ftr-501	656	78	,	,	PUNCT
ftr-501	656	79	it	it	PRON
ftr-501	656	80	is	be	AUX
ftr-501	656	81	a	a	DET
ftr-501	656	82	collection	collection	NOUN
ftr-501	656	83	action	action	NOUN
ftr-501	656	84	.	.	PUNCT
ftr-501	657	1	"	"	PUNCT
ftr-501	657	2	°	°	SCONJ
ftr-501	657	3	section	section	NOUN
ftr-501	657	4	7433	7433	NUM
ftr-501	657	5	waives	waive	VERB
ftr-501	657	6	sovereign	sovereign	ADJ
ftr-501	657	7	immunity	immunity	NOUN
ftr-501	657	8	only	only	ADV
ftr-501	657	9	where	where	SCONJ
ftr-501	657	10	an	an	DET
ftr-501	657	11	agent	agent	NOUN
ftr-501	657	12	has	have	AUX
ftr-501	657	13	violated	violate	VERB
ftr-501	657	14	the	the	DET
ftr-501	657	15	taxing	tax	VERB
ftr-501	657	16	statutes	statute	NOUN
ftr-501	657	17	or	or	CCONJ
ftr-501	657	18	regulations	regulation	NOUN
ftr-501	657	19	.	.	PUNCT
ftr-501	658	1	rights	right	NOUN
ftr-501	658	2	created	create	VERB
ftr-501	658	3	by	by	ADP
ftr-501	658	4	internal	internal	ADJ
ftr-501	658	5	revenue	revenue	NOUN
ftr-501	658	6	service	service	NOUN
ftr-501	658	7	policy	policy	NOUN
ftr-501	658	8	alone	alone	ADV
ftr-501	658	9	do	do	AUX
ftr-501	658	10	not	not	PART
ftr-501	658	11	fall	fall	VERB
ftr-501	658	12	within	within	ADP
ftr-501	658	13	the	the	DET
ftr-501	658	14	waiver	waiver	NOUN
ftr-501	658	15	;	;	PUNCT
ftr-501	658	16	even	even	ADV
ftr-501	658	17	if	if	SCONJ
ftr-501	658	18	a	a	DET
ftr-501	658	19	plaintiff	plaintiff	NOUN
ftr-501	658	20	may	may	AUX
ftr-501	658	21	have	have	VERB
ftr-501	658	22	substantive	substantive	ADJ
ftr-501	658	23	administrative	administrative	ADJ
ftr-501	658	24	rights	right	NOUN
ftr-501	658	25	created	create	VERB
ftr-501	658	26	by	by	ADP
ftr-501	658	27	that	that	DET
ftr-501	658	28	99	99	NUM
ftr-501	658	29	.	.	PUNCT
ftr-501	659	1	gonsalves	gonsalve	NOUN
ftr-501	659	2	v.	v.	ADP
ftr-501	659	3	irs	irs	PROPN
ftr-501	659	4	,	,	PUNCT
ftr-501	659	5	975	975	NUM
ftr-501	659	6	f.2d	f.2d	SYM
ftr-501	659	7	13	13	NUM
ftr-501	659	8	(	(	PUNCT
ftr-501	659	9	1st	1st	ADJ
ftr-501	659	10	cir	cir	NOUN
ftr-501	659	11	.	.	PROPN
ftr-501	659	12	1992	1992	NUM
ftr-501	659	13	)	)	PUNCT
ftr-501	659	14	;	;	PUNCT
ftr-501	659	15	v-1	v-1	PROPN
ftr-501	659	16	oil	oil	PROPN
ftr-501	659	17	co.	co.	PROPN
ftr-501	659	18	v.	v.	PROPN
ftr-501	659	19	united	united	PROPN
ftr-501	659	20	states	states	PROPN
ftr-501	659	21	,	,	PUNCT
ftr-501	659	22	813	813	NUM
ftr-501	659	23	f.	f.	NOUN
ftr-501	659	24	supp	supp	PROPN
ftr-501	659	25	.	.	PUNCT
ftr-501	660	1	730	730	NUM
ftr-501	660	2	(	(	PUNCT
ftr-501	660	3	d.	d.	PROPN
ftr-501	660	4	idaho	idaho	PROPN
ftr-501	660	5	1992	1992	NUM
ftr-501	660	6	)	)	PUNCT
ftr-501	660	7	.	.	PUNCT
ftr-501	661	1	100	100	NUM
ftr-501	661	2	.	.	PUNCT
ftr-501	662	1	see	see	VERB
ftr-501	662	2	,	,	PUNCT
ftr-501	663	1	e.g.	e.g.	ADV
ftr-501	663	2	,	,	PUNCT
ftr-501	663	3	rogers	rogers	PROPN
ftr-501	663	4	v.	v.	PROPN
ftr-501	663	5	united	united	PROPN
ftr-501	663	6	states	states	PROPN
ftr-501	663	7	dep't	dep't	PROPN
ftr-501	663	8	of	of	ADP
ftr-501	663	9	treasury	treasury	PROPN
ftr-501	663	10	,	,	PUNCT
ftr-501	663	11	no	no	INTJ
ftr-501	663	12	.	.	NOUN
ftr-501	663	13	91	91	NUM
ftr-501	663	14	-	-	SYM
ftr-501	663	15	35132	35132	NUM
ftr-501	663	16	,	,	PUNCT
ftr-501	663	17	1992	1992	NUM
ftr-501	663	18	u.s	u.s	PROPN
ftr-501	663	19	.	.	PROPN
ftr-501	663	20	app	app	PROPN
ftr-501	663	21	.	.	PROPN
ftr-501	663	22	lexis	lexi	VERB
ftr-501	663	23	1570	1570	NUM
ftr-501	663	24	(	(	PUNCT
ftr-501	663	25	9th	9th	ADJ
ftr-501	663	26	cir	cir	NOUN
ftr-501	663	27	.	.	PUNCT
ftr-501	664	1	jan	jan	PROPN
ftr-501	664	2	.	.	PROPN
ftr-501	664	3	28	28	NUM
ftr-501	664	4	,	,	PUNCT
ftr-501	664	5	1992	1992	NUM
ftr-501	664	6	)	)	PUNCT
ftr-501	664	7	(	(	PUNCT
ftr-501	664	8	not	not	PART
ftr-501	664	9	for	for	ADP
ftr-501	664	10	citation	citation	NOUN
ftr-501	664	11	)	)	PUNCT
ftr-501	664	12	;	;	PUNCT
ftr-501	664	13	zegzula	zegzula	PROPN
ftr-501	664	14	v.	v.	CCONJ
ftr-501	664	15	united	united	PROPN
ftr-501	664	16	states	states	PROPN
ftr-501	664	17	,	,	PUNCT
ftr-501	664	18	no	no	INTJ
ftr-501	664	19	.	.	NOUN
ftr-501	664	20	9035777	9035777	NUM
ftr-501	664	21	,	,	PUNCT
ftr-501	664	22	1992	1992	NUM
ftr-501	664	23	u.s	u.s	PROPN
ftr-501	664	24	.	.	PROPN
ftr-501	664	25	app	app	PROPN
ftr-501	664	26	.	.	PROPN
ftr-501	664	27	lexis	lexis	PROPN
ftr-501	664	28	13439	13439	NUM
ftr-501	664	29	(	(	PUNCT
ftr-501	664	30	9th	9th	ADJ
ftr-501	664	31	cir	cir	NOUN
ftr-501	664	32	.	.	PUNCT
ftr-501	664	33	june	june	PROPN
ftr-501	664	34	2	2	NUM
ftr-501	664	35	,	,	PUNCT
ftr-501	664	36	1992	1992	NUM
ftr-501	664	37	)	)	PUNCT
ftr-501	664	38	(	(	PUNCT
ftr-501	664	39	not	not	PART
ftr-501	664	40	for	for	ADP
ftr-501	664	41	citation	citation	NOUN
ftr-501	664	42	)	)	PUNCT
ftr-501	664	43	.	.	PUNCT
ftr-501	665	1	it	it	PRON
ftr-501	665	2	was	be	AUX
ftr-501	665	3	perhaps	perhaps	ADV
ftr-501	665	4	in	in	ADP
ftr-501	665	5	recognition	recognition	NOUN
ftr-501	665	6	of	of	ADP
ftr-501	665	7	this	this	DET
ftr-501	665	8	fact	fact	NOUN
ftr-501	665	9	that	that	SCONJ
ftr-501	665	10	congress	congress	PROPN
ftr-501	665	11	enacted	enact	VERB
ftr-501	665	12	§	§	PROPN
ftr-501	665	13	6673(b)(1	6673(b)(1	NOUN
ftr-501	665	14	)	)	PUNCT
ftr-501	665	15	,	,	PUNCT
ftr-501	665	16	which	which	PRON
ftr-501	665	17	authorizes	authorize	VERB
ftr-501	665	18	the	the	DET
ftr-501	665	19	court	court	NOUN
ftr-501	665	20	to	to	PART
ftr-501	665	21	impose	impose	VERB
ftr-501	665	22	a	a	DET
ftr-501	665	23	penalty	penalty	NOUN
ftr-501	665	24	of	of	ADP
ftr-501	665	25	up	up	ADP
ftr-501	665	26	to	to	PART
ftr-501	665	27	$	$	SYM
ftr-501	665	28	10,000	10,000	NUM
ftr-501	665	29	for	for	ADP
ftr-501	665	30	"	"	PUNCT
ftr-501	665	31	frivolous	frivolous	ADJ
ftr-501	665	32	or	or	CCONJ
ftr-501	665	33	groundless	groundless	ADJ
ftr-501	665	34	"	"	PUNCT
ftr-501	665	35	positions	position	NOUN
ftr-501	665	36	maintained	maintain	VERB
ftr-501	665	37	by	by	ADP
ftr-501	665	38	a	a	DET
ftr-501	665	39	taxpayer	taxpayer	NOUN
ftr-501	665	40	in	in	ADP
ftr-501	665	41	an	an	DET
ftr-501	665	42	action	action	NOUN
ftr-501	665	43	under	under	ADP
ftr-501	665	44	§	§	PROPN
ftr-501	665	45	7433	7433	NUM
ftr-501	665	46	.	.	PUNCT
ftr-501	666	1	101	101	NUM
ftr-501	666	2	.	.	PUNCT
ftr-501	667	1	god	god	PROPN
ftr-501	667	2	's	's	PART
ftr-501	667	3	helping	help	VERB
ftr-501	667	4	hands	hand	NOUN
ftr-501	667	5	v.	v.	CCONJ
ftr-501	667	6	united	united	PROPN
ftr-501	667	7	states	states	PROPN
ftr-501	667	8	,	,	PUNCT
ftr-501	667	9	92	92	NUM
ftr-501	667	10	-	-	SYM
ftr-501	667	11	1	1	NUM
ftr-501	667	12	u.s	u.s	PROPN
ftr-501	667	13	.	.	PROPN
ftr-501	667	14	tax	tax	PROPN
ftr-501	667	15	cas	cas	PROPN
ftr-501	667	16	.	.	PUNCT
ftr-501	668	1	(	(	PUNCT
ftr-501	668	2	cch	cch	PROPN
ftr-501	668	3	)	)	PUNCT
ftr-501	668	4	50,262	50,262	NUM
ftr-501	668	5	,	,	PUNCT
ftr-501	668	6	69	69	NUM
ftr-501	668	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	668	8	(	(	PUNCT
ftr-501	668	9	p	p	NOUN
ftr-501	668	10	-	-	PUNCT
ftr-501	668	11	h	h	NOUN
ftr-501	668	12	)	)	PUNCT
ftr-501	668	13	92	92	NUM
ftr-501	668	14	-	-	SYM
ftr-501	668	15	897	897	NUM
ftr-501	668	16	(	(	PUNCT
ftr-501	668	17	d.	d.	PROPN
ftr-501	668	18	minn	minn	PROPN
ftr-501	668	19	.	.	PROPN
ftr-501	668	20	1992	1992	NUM
ftr-501	668	21	)	)	PUNCT
ftr-501	668	22	.	.	PUNCT
ftr-501	669	1	the	the	DET
ftr-501	669	2	procedural	procedural	ADJ
ftr-501	669	3	facts	fact	NOUN
ftr-501	669	4	of	of	ADP
ftr-501	669	5	god	god	PROPN
ftr-501	669	6	's	's	PART
ftr-501	669	7	helping	help	VERB
ftr-501	669	8	hands	hand	NOUN
ftr-501	669	9	are	be	AUX
ftr-501	669	10	rather	rather	ADV
ftr-501	669	11	interesting	interesting	ADJ
ftr-501	669	12	,	,	PUNCT
ftr-501	669	13	if	if	SCONJ
ftr-501	669	14	irrelevant	irrelevant	ADJ
ftr-501	669	15	to	to	ADP
ftr-501	669	16	the	the	DET
ftr-501	669	17	topic	topic	NOUN
ftr-501	669	18	at	at	ADP
ftr-501	669	19	hand	hand	NOUN
ftr-501	669	20	.	.	PUNCT
ftr-501	670	1	the	the	DET
ftr-501	670	2	government	government	NOUN
ftr-501	670	3	had	have	AUX
ftr-501	670	4	filed	file	VERB
ftr-501	670	5	liens	lien	NOUN
ftr-501	670	6	against	against	ADP
ftr-501	670	7	land	land	NOUN
ftr-501	670	8	owned	own	VERB
ftr-501	670	9	by	by	ADP
ftr-501	670	10	the	the	DET
ftr-501	670	11	plaintiff	plaintiff	NOUN
ftr-501	670	12	corporation	corporation	NOUN
ftr-501	670	13	,	,	PUNCT
ftr-501	670	14	on	on	ADP
ftr-501	670	15	the	the	DET
ftr-501	670	16	theory	theory	NOUN
ftr-501	670	17	that	that	SCONJ
ftr-501	670	18	the	the	DET
ftr-501	670	19	corporation	corporation	NOUN
ftr-501	670	20	was	be	AUX
ftr-501	670	21	the	the	DET
ftr-501	670	22	alter	alter	NOUN
ftr-501	670	23	ego	ego	NOUN
ftr-501	670	24	of	of	ADP
ftr-501	670	25	james	james	PROPN
ftr-501	670	26	and	and	CCONJ
ftr-501	670	27	joan	joan	PROPN
ftr-501	670	28	noske	noske	PROPN
ftr-501	670	29	.	.	PUNCT
ftr-501	671	1	the	the	DET
ftr-501	671	2	corporation	corporation	NOUN
ftr-501	671	3	brought	bring	VERB
ftr-501	671	4	this	this	DET
ftr-501	671	5	§	§	PROPN
ftr-501	671	6	7433	7433	NUM
ftr-501	671	7	action	action	NOUN
ftr-501	671	8	based	base	VERB
ftr-501	671	9	on	on	ADP
ftr-501	671	10	those	those	DET
ftr-501	671	11	collection	collection	NOUN
ftr-501	671	12	efforts	effort	NOUN
ftr-501	671	13	,	,	PUNCT
ftr-501	671	14	but	but	CCONJ
ftr-501	671	15	the	the	DET
ftr-501	671	16	court	court	NOUN
ftr-501	671	17	here	here	ADV
ftr-501	671	18	dismissed	dismiss	VERB
ftr-501	671	19	the	the	DET
ftr-501	671	20	§	§	PROPN
ftr-501	671	21	7433	7433	NUM
ftr-501	671	22	claim	claim	NOUN
ftr-501	671	23	for	for	ADP
ftr-501	671	24	lack	lack	NOUN
ftr-501	671	25	of	of	ADP
ftr-501	671	26	standing	standing	NOUN
ftr-501	671	27	.	.	PUNCT
ftr-501	672	1	the	the	DET
ftr-501	672	2	court	court	NOUN
ftr-501	672	3	,	,	PUNCT
ftr-501	672	4	with	with	ADP
ftr-501	672	5	no	no	DET
ftr-501	672	6	expression	expression	NOUN
ftr-501	672	7	of	of	ADP
ftr-501	672	8	regret	regret	NOUN
ftr-501	672	9	,	,	PUNCT
ftr-501	672	10	noted	note	VERB
ftr-501	672	11	the	the	DET
ftr-501	672	12	catch-22	catch-22	PROPN
ftr-501	672	13	:	:	PUNCT
ftr-501	672	14	plaintiff	plaintiff	NOUN
ftr-501	672	15	could	could	AUX
ftr-501	672	16	possibly	possibly	ADV
ftr-501	672	17	assert	assert	VERB
ftr-501	672	18	a	a	DET
ftr-501	672	19	section	section	NOUN
ftr-501	672	20	7433	7433	NUM
ftr-501	672	21	action	action	NOUN
ftr-501	672	22	if	if	SCONJ
ftr-501	672	23	it	it	PRON
ftr-501	672	24	conceded	concede	VERB
ftr-501	672	25	that	that	SCONJ
ftr-501	672	26	it	it	PRON
ftr-501	672	27	is	be	AUX
ftr-501	672	28	in	in	ADP
ftr-501	672	29	fact	fact	NOUN
ftr-501	672	30	the	the	DET
ftr-501	672	31	alter	alter	PROPN
ftr-501	672	32	ego	ego	NOUN
ftr-501	672	33	of	of	ADP
ftr-501	672	34	james	james	PROPN
ftr-501	672	35	and	and	CCONJ
ftr-501	672	36	joan	joan	PROPN
ftr-501	672	37	noske	noske	PROPN
ftr-501	672	38	.	.	PUNCT
ftr-501	673	1	by	by	ADP
ftr-501	673	2	making	make	VERB
ftr-501	673	3	such	such	DET
ftr-501	673	4	a	a	DET
ftr-501	673	5	concession	concession	NOUN
ftr-501	673	6	,	,	PUNCT
ftr-501	673	7	however	however	ADV
ftr-501	673	8	,	,	PUNCT
ftr-501	673	9	plaintiff	plaintiff	NOUN
ftr-501	673	10	would	would	AUX
ftr-501	673	11	be	be	AUX
ftr-501	673	12	conceding	concede	VERB
ftr-501	673	13	the	the	DET
ftr-501	673	14	validity	validity	NOUN
ftr-501	673	15	of	of	ADP
ftr-501	673	16	the	the	DET
ftr-501	673	17	tax	tax	NOUN
ftr-501	673	18	liens	lien	NOUN
ftr-501	673	19	and	and	CCONJ
ftr-501	673	20	levies	levy	NOUN
ftr-501	673	21	it	it	PRON
ftr-501	673	22	challenges	challenge	VERB
ftr-501	673	23	in	in	ADP
ftr-501	673	24	this	this	DET
ftr-501	673	25	case	case	NOUN
ftr-501	673	26	,	,	PUNCT
ftr-501	673	27	and	and	CCONJ
ftr-501	673	28	its	its	PRON
ftr-501	673	29	action	action	NOUN
ftr-501	673	30	would	would	AUX
ftr-501	673	31	necessarily	necessarily	ADV
ftr-501	673	32	be	be	AUX
ftr-501	673	33	without	without	ADP
ftr-501	673	34	merit	merit	NOUN
ftr-501	673	35	.	.	PUNCT
ftr-501	674	1	92	92	NUM
ftr-501	674	2	-	-	SYM
ftr-501	674	3	1	1	NUM
ftr-501	674	4	u.s	u.s	PROPN
ftr-501	674	5	.	.	PROPN
ftr-501	674	6	tax	tax	PROPN
ftr-501	674	7	cas	cas	PROPN
ftr-501	674	8	.	.	PUNCT
ftr-501	675	1	at	at	ADP
ftr-501	675	2	84,028	84,028	NUM
ftr-501	675	3	,	,	PUNCT
ftr-501	675	4	69	69	NUM
ftr-501	675	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	675	6	at	at	ADP
ftr-501	675	7	92	92	NUM
ftr-501	675	8	-	-	SYM
ftr-501	675	9	898	898	NUM
ftr-501	675	10	.	.	PUNCT
ftr-501	676	1	all	all	PRON
ftr-501	676	2	but	but	SCONJ
ftr-501	676	3	one	one	NUM
ftr-501	676	4	of	of	ADP
ftr-501	676	5	the	the	DET
ftr-501	676	6	noskes	noske	NOUN
ftr-501	676	7	'	'	PART
ftr-501	676	8	own	own	ADJ
ftr-501	676	9	§	§	PROPN
ftr-501	676	10	7433	7433	NUM
ftr-501	676	11	claims	claim	NOUN
ftr-501	676	12	were	be	AUX
ftr-501	676	13	dismissed	dismiss	VERB
ftr-501	676	14	for	for	ADP
ftr-501	676	15	failure	failure	NOUN
ftr-501	676	16	to	to	PART
ftr-501	676	17	state	state	VERB
ftr-501	676	18	a	a	DET
ftr-501	676	19	claim	claim	NOUN
ftr-501	676	20	;	;	PUNCT
ftr-501	676	21	the	the	DET
ftr-501	676	22	court	court	NOUN
ftr-501	676	23	granted	grant	VERB
ftr-501	676	24	the	the	DET
ftr-501	676	25	government	government	NOUN
ftr-501	676	26	's	's	PART
ftr-501	676	27	motion	motion	NOUN
ftr-501	676	28	for	for	ADP
ftr-501	676	29	summary	summary	NOUN
ftr-501	676	30	judgment	judgment	NOUN
ftr-501	676	31	on	on	ADP
ftr-501	676	32	the	the	DET
ftr-501	676	33	one	one	NUM
ftr-501	676	34	remaining	remain	VERB
ftr-501	676	35	§	§	PROPN
ftr-501	676	36	7433	7433	NUM
ftr-501	676	37	claim	claim	NOUN
ftr-501	676	38	.	.	PUNCT
ftr-501	677	1	noske	noske	PROPN
ftr-501	677	2	v.	v.	PROPN
ftr-501	677	3	united	united	PROPN
ftr-501	677	4	states	states	PROPN
ftr-501	677	5	,	,	PUNCT
ftr-501	677	6	92	92	NUM
ftr-501	677	7	-	-	SYM
ftr-501	677	8	2	2	NUM
ftr-501	677	9	u.s	u.s	PROPN
ftr-501	677	10	.	.	PROPN
ftr-501	677	11	tax	tax	PROPN
ftr-501	677	12	cas	cas	PROPN
ftr-501	677	13	.	.	PUNCT
ftr-501	678	1	(	(	PUNCT
ftr-501	678	2	cch	cch	PROPN
ftr-501	678	3	)	)	PUNCT
ftr-501	678	4	50,429	50,429	NUM
ftr-501	678	5	(	(	PUNCT
ftr-501	678	6	d.	d.	PROPN
ftr-501	678	7	minn	minn	PROPN
ftr-501	678	8	.	.	PROPN
ftr-501	678	9	1992	1992	NUM
ftr-501	678	10	)	)	PUNCT
ftr-501	678	11	.	.	PUNCT
ftr-501	679	1	102	102	NUM
ftr-501	679	2	.	.	PUNCT
ftr-501	680	1	miller	miller	PROPN
ftr-501	680	2	v.	v.	PROPN
ftr-501	680	3	united	united	PROPN
ftr-501	680	4	states	states	PROPN
ftr-501	680	5	,	,	PUNCT
ftr-501	680	6	763	763	NUM
ftr-501	680	7	f.	f.	PROPN
ftr-501	680	8	supp	supp	PROPN
ftr-501	680	9	.	.	PUNCT
ftr-501	681	1	1534	1534	NUM
ftr-501	681	2	(	(	PUNCT
ftr-501	681	3	n.d	n.d	PROPN
ftr-501	681	4	.	.	PROPN
ftr-501	681	5	cal	cal	PROPN
ftr-501	681	6	.	.	PUNCT
ftr-501	681	7	1991	1991	NUM
ftr-501	681	8	)	)	PUNCT
ftr-501	681	9	.	.	PUNCT
ftr-501	682	1	[	[	X
ftr-501	682	2	vol	vol	NOUN
ftr-501	682	3	1:10	1:10	NUM
ftr-501	682	4	irc	irc	PROPN
ftr-501	682	5	§	§	PROPN
ftr-501	682	6	§	§	PROPN
ftr-501	682	7	7431	7431	NUM
ftr-501	682	8	and	and	CCONJ
ftr-501	682	9	7433	7433	NUM
ftr-501	682	10	policy	policy	NOUN
ftr-501	682	11	,	,	PUNCT
ftr-501	682	12	courts	court	NOUN
ftr-501	682	13	can	can	AUX
ftr-501	682	14	not	not	PART
ftr-501	682	15	enforce	enforce	VERB
ftr-501	682	16	those	those	DET
ftr-501	682	17	rights	right	NOUN
ftr-501	682	18	because	because	SCONJ
ftr-501	682	19	of	of	ADP
ftr-501	682	20	sovereign	sovereign	ADJ
ftr-501	682	21	immunity	immunity	NOUN
ftr-501	682	22	.	.	PUNCT
ftr-501	683	1	10	10	NUM
ftr-501	683	2	3	3	NUM
ftr-501	683	3	one	one	NUM
ftr-501	683	4	lien	lien	NOUN
ftr-501	683	5	may	may	AUX
ftr-501	683	6	give	give	VERB
ftr-501	683	7	rise	rise	NOUN
ftr-501	683	8	to	to	ADP
ftr-501	683	9	causes	cause	NOUN
ftr-501	683	10	of	of	ADP
ftr-501	683	11	action	action	NOUN
ftr-501	683	12	under	under	ADP
ftr-501	683	13	both	both	DET
ftr-501	683	14	section	section	NOUN
ftr-501	683	15	7432	7432	NUM
ftr-501	683	16	and	and	CCONJ
ftr-501	683	17	section	section	NOUN
ftr-501	683	18	7433	7433	NUM
ftr-501	683	19	:	:	PUNCT
ftr-501	683	20	the	the	DET
ftr-501	683	21	section	section	NOUN
ftr-501	683	22	7433	7433	NUM
ftr-501	683	23	action	action	NOUN
ftr-501	683	24	could	could	AUX
ftr-501	683	25	be	be	AUX
ftr-501	683	26	based	base	VERB
ftr-501	683	27	on	on	ADP
ftr-501	683	28	the	the	DET
ftr-501	683	29	unauthorized	unauthorized	ADJ
ftr-501	683	30	filing	filing	NOUN
ftr-501	683	31	of	of	ADP
ftr-501	683	32	the	the	DET
ftr-501	683	33	lien	lien	NOUN
ftr-501	683	34	,	,	PUNCT
ftr-501	683	35	and	and	CCONJ
ftr-501	683	36	the	the	DET
ftr-501	683	37	section	section	NOUN
ftr-501	683	38	7432	7432	NUM
ftr-501	683	39	action	action	NOUN
ftr-501	683	40	on	on	ADP
ftr-501	683	41	the	the	DET
ftr-501	683	42	intentional	intentional	ADJ
ftr-501	683	43	or	or	CCONJ
ftr-501	683	44	negligent	negligent	ADJ
ftr-501	683	45	failure	failure	NOUN
ftr-501	683	46	to	to	PART
ftr-501	683	47	release	release	VERB
ftr-501	683	48	it	it	PRON
ftr-501	683	49	.	.	PUNCT
ftr-501	683	50	'	'	PUNCT
ftr-501	684	1	"	"	PUNCT
ftr-501	684	2	'	'	PUNCT
ftr-501	684	3	as	as	SCONJ
ftr-501	684	4	discussed	discuss	VERB
ftr-501	684	5	above	above	ADV
ftr-501	684	6	,	,	PUNCT
ftr-501	684	7	section	section	NOUN
ftr-501	684	8	7433	7433	NUM
ftr-501	684	9	is	be	AUX
ftr-501	684	10	expressly	expressly	ADV
ftr-501	684	11	limited	limit	VERB
ftr-501	684	12	to	to	ADP
ftr-501	684	13	collections	collection	NOUN
ftr-501	684	14	.	.	PUNCT
ftr-501	685	1	the	the	DET
ftr-501	685	2	question	question	NOUN
ftr-501	685	3	has	have	AUX
ftr-501	685	4	arisen	arise	VERB
ftr-501	685	5	of	of	ADP
ftr-501	685	6	whether	whether	SCONJ
ftr-501	685	7	liability	liability	NOUN
ftr-501	685	8	can	can	AUX
ftr-501	685	9	be	be	AUX
ftr-501	685	10	based	base	VERB
ftr-501	685	11	on	on	ADP
ftr-501	685	12	otherwise	otherwise	ADV
ftr-501	685	13	proper	proper	ADJ
ftr-501	685	14	activities	activity	NOUN
ftr-501	685	15	undertaken	undertake	VERB
ftr-501	685	16	to	to	PART
ftr-501	685	17	collect	collect	VERB
ftr-501	685	18	an	an	DET
ftr-501	685	19	erroneous	erroneous	ADJ
ftr-501	685	20	assessment	assessment	NOUN
ftr-501	685	21	.	.	PUNCT
ftr-501	686	1	the	the	DET
ftr-501	686	2	federal	federal	ADJ
ftr-501	686	3	district	district	NOUN
ftr-501	686	4	court	court	PROPN
ftr-501	686	5	in	in	ADP
ftr-501	686	6	alaska	alaska	PROPN
ftr-501	686	7	addressed	address	VERB
ftr-501	686	8	this	this	DET
ftr-501	686	9	question	question	NOUN
ftr-501	686	10	in	in	ADP
ftr-501	686	11	miklautsch	miklautsch	NOUN
ftr-501	686	12	v.	v.	ADP
ftr-501	686	13	gibbs	gibbs	PROPN
ftr-501	686	14	"	"	PUNCT
ftr-501	686	15	°	°	PRON
ftr-501	686	16	and	and	CCONJ
ftr-501	686	17	held	hold	VERB
ftr-501	686	18	that	that	SCONJ
ftr-501	686	19	a	a	DET
ftr-501	686	20	cause	cause	NOUN
ftr-501	686	21	of	of	ADP
ftr-501	686	22	action	action	NOUN
ftr-501	686	23	does	do	AUX
ftr-501	686	24	lie	lie	VERB
ftr-501	686	25	under	under	ADP
ftr-501	686	26	those	those	DET
ftr-501	686	27	circumstances	circumstance	NOUN
ftr-501	686	28	.	.	PUNCT
ftr-501	687	1	in	in	ADP
ftr-501	687	2	miklautsch	miklautsch	NOUN
ftr-501	687	3	,	,	PUNCT
ftr-501	687	4	the	the	DET
ftr-501	687	5	tax	tax	NOUN
ftr-501	687	6	court	court	NOUN
ftr-501	687	7	had	have	AUX
ftr-501	687	8	ruled	rule	VERB
ftr-501	687	9	that	that	SCONJ
ftr-501	687	10	a	a	DET
ftr-501	687	11	tax	tax	NOUN
ftr-501	687	12	shelter	shelter	NOUN
ftr-501	687	13	in	in	ADP
ftr-501	687	14	which	which	PRON
ftr-501	687	15	the	the	DET
ftr-501	687	16	plaintiffs	plaintiff	NOUN
ftr-501	687	17	had	have	AUX
ftr-501	687	18	invested	invest	VERB
ftr-501	687	19	was	be	AUX
ftr-501	687	20	a	a	DET
ftr-501	687	21	sham	sham	NOUN
ftr-501	687	22	,	,	PUNCT
ftr-501	687	23	and	and	CCONJ
ftr-501	687	24	that	that	SCONJ
ftr-501	687	25	neither	neither	CCONJ
ftr-501	687	26	the	the	DET
ftr-501	687	27	income	income	NOUN
ftr-501	687	28	reported	report	VERB
ftr-501	687	29	nor	nor	CCONJ
ftr-501	687	30	the	the	DET
ftr-501	687	31	deductions	deduction	NOUN
ftr-501	687	32	claimed	claim	VERB
ftr-501	687	33	were	be	AUX
ftr-501	687	34	to	to	PART
ftr-501	687	35	be	be	AUX
ftr-501	687	36	given	give	VERB
ftr-501	687	37	any	any	DET
ftr-501	687	38	tax	tax	NOUN
ftr-501	687	39	effect	effect	NOUN
ftr-501	687	40	.	.	PUNCT
ftr-501	688	1	contrary	contrary	ADJ
ftr-501	688	2	to	to	ADP
ftr-501	688	3	this	this	DET
ftr-501	688	4	ruling	ruling	NOUN
ftr-501	688	5	,	,	PUNCT
ftr-501	688	6	the	the	DET
ftr-501	688	7	service	service	NOUN
ftr-501	688	8	assessed	assess	VERB
ftr-501	688	9	a	a	DET
ftr-501	688	10	deficiency	deficiency	NOUN
ftr-501	688	11	based	base	VERB
ftr-501	688	12	on	on	ADP
ftr-501	688	13	the	the	DET
ftr-501	688	14	income	income	NOUN
ftr-501	688	15	from	from	ADP
ftr-501	688	16	the	the	DET
ftr-501	688	17	tax	tax	NOUN
ftr-501	688	18	shelter	shelter	NOUN
ftr-501	688	19	and	and	CCONJ
ftr-501	688	20	,	,	PUNCT
ftr-501	688	21	when	when	SCONJ
ftr-501	688	22	plaintiffs	plaintiff	NOUN
ftr-501	688	23	failed	fail	VERB
ftr-501	688	24	to	to	PART
ftr-501	688	25	pay	pay	VERB
ftr-501	688	26	the	the	DET
ftr-501	688	27	deficiency	deficiency	NOUN
ftr-501	688	28	,	,	PUNCT
ftr-501	688	29	began	begin	VERB
ftr-501	688	30	collection	collection	NOUN
ftr-501	688	31	procedures	procedure	NOUN
ftr-501	688	32	.	.	PUNCT
ftr-501	689	1	the	the	DET
ftr-501	689	2	plaintiffs	plaintiff	NOUN
ftr-501	689	3	then	then	ADV
ftr-501	689	4	filed	file	VERB
ftr-501	689	5	this	this	DET
ftr-501	689	6	action	action	NOUN
ftr-501	689	7	,	,	PUNCT
ftr-501	689	8	asserting	assert	VERB
ftr-501	689	9	governmental	governmental	ADJ
ftr-501	689	10	liability	liability	NOUN
ftr-501	689	11	on	on	ADP
ftr-501	689	12	a	a	DET
ftr-501	689	13	number	number	NOUN
ftr-501	689	14	of	of	ADP
ftr-501	689	15	theories	theory	NOUN
ftr-501	689	16	,	,	PUNCT
ftr-501	689	17	including	include	VERB
ftr-501	689	18	section	section	NOUN
ftr-501	689	19	7433	7433	NUM
ftr-501	689	20	.	.	PUNCT
ftr-501	690	1	the	the	DET
ftr-501	690	2	district	district	NOUN
ftr-501	690	3	court	court	NOUN
ftr-501	690	4	denied	deny	VERB
ftr-501	690	5	the	the	DET
ftr-501	690	6	government	government	NOUN
ftr-501	690	7	's	's	PART
ftr-501	690	8	motion	motion	NOUN
ftr-501	690	9	to	to	PART
ftr-501	690	10	dismiss	dismiss	VERB
ftr-501	690	11	,	,	PUNCT
ftr-501	690	12	noting	note	VERB
ftr-501	690	13	,	,	PUNCT
ftr-501	690	14	but	but	CCONJ
ftr-501	690	15	rejecting	reject	VERB
ftr-501	690	16	,	,	PUNCT
ftr-501	690	17	the	the	DET
ftr-501	690	18	service	service	NOUN
ftr-501	690	19	's	's	PART
ftr-501	690	20	argument	argument	NOUN
ftr-501	690	21	that	that	SCONJ
ftr-501	690	22	section	section	NOUN
ftr-501	690	23	7433	7433	NUM
ftr-501	690	24	is	be	AUX
ftr-501	690	25	inapplicable	inapplicable	ADJ
ftr-501	690	26	where	where	SCONJ
ftr-501	690	27	procedurally	procedurally	ADV
ftr-501	690	28	-	-	PUNCT
ftr-501	690	29	correct	correct	ADJ
ftr-501	690	30	collection	collection	NOUN
ftr-501	690	31	methods	method	NOUN
ftr-501	690	32	are	be	AUX
ftr-501	690	33	used	use	VERB
ftr-501	690	34	,	,	PUNCT
ftr-501	690	35	regardless	regardless	ADV
ftr-501	690	36	of	of	ADP
ftr-501	690	37	whether	whether	SCONJ
ftr-501	690	38	the	the	DET
ftr-501	690	39	underlying	underlie	VERB
ftr-501	690	40	tax	tax	NOUN
ftr-501	690	41	is	be	AUX
ftr-501	690	42	correctly	correctly	ADV
ftr-501	690	43	assessed	assess	VERB
ftr-501	690	44	.	.	PUNCT
ftr-501	691	1	in	in	ADP
ftr-501	691	2	rejecting	reject	VERB
ftr-501	691	3	that	that	DET
ftr-501	691	4	argument	argument	NOUN
ftr-501	691	5	,	,	PUNCT
ftr-501	691	6	the	the	DET
ftr-501	691	7	court	court	NOUN
ftr-501	691	8	clearly	clearly	ADV
ftr-501	691	9	identified	identify	VERB
ftr-501	691	10	one	one	NUM
ftr-501	691	11	of	of	ADP
ftr-501	691	12	the	the	DET
ftr-501	691	13	serious	serious	ADJ
ftr-501	691	14	shortcomings	shortcoming	NOUN
ftr-501	691	15	of	of	ADP
ftr-501	691	16	section	section	NOUN
ftr-501	691	17	7433	7433	NUM
ftr-501	691	18	,	,	PUNCT
ftr-501	691	19	its	its	PRON
ftr-501	691	20	limitation	limitation	NOUN
ftr-501	691	21	to	to	ADP
ftr-501	691	22	collection	collection	NOUN
ftr-501	691	23	procedures	procedure	NOUN
ftr-501	691	24	.	.	PUNCT
ftr-501	692	1	then	then	ADV
ftr-501	692	2	,	,	PUNCT
ftr-501	692	3	without	without	ADP
ftr-501	692	4	citation	citation	NOUN
ftr-501	692	5	to	to	ADP
ftr-501	692	6	authority	authority	NOUN
ftr-501	692	7	,	,	PUNCT
ftr-501	692	8	the	the	DET
ftr-501	692	9	court	court	NOUN
ftr-501	692	10	concluded	conclude	VERB
ftr-501	692	11	that	that	SCONJ
ftr-501	692	12	congress	congress	PROPN
ftr-501	692	13	could	could	AUX
ftr-501	692	14	not	not	PART
ftr-501	692	15	have	have	AUX
ftr-501	692	16	intended	intend	VERB
ftr-501	692	17	such	such	DET
ftr-501	692	18	a	a	DET
ftr-501	692	19	limitation	limitation	NOUN
ftr-501	692	20	,	,	PUNCT
ftr-501	692	21	saying	say	VERB
ftr-501	692	22	:	:	PUNCT
ftr-501	692	23	under	under	ADP
ftr-501	692	24	the	the	DET
ftr-501	692	25	irs	irs	PROPN
ftr-501	692	26	's	's	PART
ftr-501	692	27	view	view	NOUN
ftr-501	692	28	,	,	PUNCT
ftr-501	692	29	the	the	DET
ftr-501	692	30	irs	irs	PROPN
ftr-501	692	31	could	could	AUX
ftr-501	692	32	arbitrarily	arbitrarily	ADV
ftr-501	692	33	-	-	PUNCT
ftr-501	692	34	and	and	CCONJ
ftr-501	692	35	without	without	ADP
ftr-501	692	36	any	any	DET
ftr-501	692	37	justification	justification	NOUN
ftr-501	692	38	whatsoever	whatsoever	ADV
ftr-501	692	39	-	-	PUNCT
ftr-501	692	40	assess	assess	VERB
ftr-501	692	41	a	a	DET
ftr-501	692	42	tax	tax	NOUN
ftr-501	692	43	,	,	PUNCT
ftr-501	692	44	and	and	CCONJ
ftr-501	692	45	then	then	ADV
ftr-501	692	46	collect	collect	VERB
ftr-501	692	47	on	on	ADP
ftr-501	692	48	that	that	DET
ftr-501	692	49	tax	tax	NOUN
ftr-501	692	50	with	with	ADP
ftr-501	692	51	impunity	impunity	NOUN
ftr-501	692	52	so	so	ADV
ftr-501	692	53	long	long	ADV
ftr-501	692	54	as	as	SCONJ
ftr-501	692	55	procedurally	procedurally	ADV
ftr-501	692	56	proper	proper	ADJ
ftr-501	692	57	methods	method	NOUN
ftr-501	692	58	were	be	AUX
ftr-501	692	59	employed	employ	VERB
ftr-501	692	60	.	.	PUNCT
ftr-501	693	1	it	it	PRON
ftr-501	693	2	was	be	AUX
ftr-501	693	3	the	the	DET
ftr-501	693	4	intent	intent	NOUN
ftr-501	693	5	of	of	ADP
ftr-501	693	6	congress	congress	PROPN
ftr-501	693	7	to	to	PART
ftr-501	693	8	protect	protect	VERB
ftr-501	693	9	taxpayers	taxpayer	NOUN
ftr-501	693	10	,	,	PUNCT
ftr-501	693	11	not	not	PART
ftr-501	693	12	to	to	PART
ftr-501	693	13	allow	allow	VERB
ftr-501	693	14	the	the	DET
ftr-501	693	15	irs	irs	PROPN
ftr-501	693	16	to	to	PART
ftr-501	693	17	wrongfully	wrongfully	ADV
ftr-501	693	18	bring	bring	VERB
ftr-501	693	19	a	a	DET
ftr-501	693	20	person	person	NOUN
ftr-501	693	21	to	to	ADP
ftr-501	693	22	financial	financial	ADJ
ftr-501	693	23	ruin	ruin	NOUN
ftr-501	693	24	so	so	ADV
ftr-501	693	25	long	long	ADV
ftr-501	693	26	as	as	SCONJ
ftr-501	693	27	its	its	PRON
ftr-501	693	28	collection	collection	NOUN
ftr-501	693	29	methods	method	NOUN
ftr-501	693	30	were	be	AUX
ftr-501	693	31	procedurally	procedurally	ADV
ftr-501	693	32	correct	correct	ADJ
ftr-501	693	33	.	.	PUNCT
ftr-501	693	34	'06	'06	NUM
ftr-501	693	35	as	as	ADP
ftr-501	693	36	a	a	DET
ftr-501	693	37	matter	matter	NOUN
ftr-501	693	38	of	of	ADP
ftr-501	693	39	fact	fact	NOUN
ftr-501	693	40	,	,	PUNCT
ftr-501	693	41	however	however	ADV
ftr-501	693	42	,	,	PUNCT
ftr-501	693	43	this	this	DET
ftr-501	693	44	limitation	limitation	NOUN
ftr-501	693	45	is	be	AUX
ftr-501	693	46	clearly	clearly	ADV
ftr-501	693	47	,	,	PUNCT
ftr-501	693	48	if	if	SCONJ
ftr-501	693	49	unfortunately	unfortunately	ADV
ftr-501	693	50	,	,	PUNCT
ftr-501	693	51	the	the	DET
ftr-501	693	52	expression	expression	NOUN
ftr-501	693	53	of	of	ADP
ftr-501	693	54	congressional	congressional	ADJ
ftr-501	693	55	intent	intent	NOUN
ftr-501	693	56	.	.	PUNCT
ftr-501	694	1	as	as	SCONJ
ftr-501	694	2	noted	note	VERB
ftr-501	694	3	above	above	ADV
ftr-501	694	4	,	,	PUNCT
ftr-501	694	5	the	the	DET
ftr-501	694	6	senate	senate	PROPN
ftr-501	694	7	's	's	PART
ftr-501	694	8	103	103	NUM
ftr-501	694	9	.	.	PUNCT
ftr-501	695	1	gonsalves	gonsalve	NOUN
ftr-501	695	2	v.	v.	ADP
ftr-501	695	3	irs	irs	PROPN
ftr-501	695	4	,	,	PUNCT
ftr-501	695	5	975	975	NUM
ftr-501	695	6	f.2d	f.2d	SYM
ftr-501	695	7	13	13	NUM
ftr-501	695	8	(	(	PUNCT
ftr-501	695	9	1st	1st	ADJ
ftr-501	695	10	cir	cir	NOUN
ftr-501	695	11	.	.	PROPN
ftr-501	695	12	1992	1992	NUM
ftr-501	695	13	)	)	PUNCT
ftr-501	695	14	.	.	PUNCT
ftr-501	696	1	104	104	NUM
ftr-501	696	2	.	.	PUNCT
ftr-501	697	1	information	information	NOUN
ftr-501	697	2	resources	resource	NOUN
ftr-501	697	3	,	,	PUNCT
ftr-501	697	4	inc	inc	PROPN
ftr-501	697	5	.	.	PROPN
ftr-501	698	1	v.	v.	PROPN
ftr-501	698	2	united	united	PROPN
ftr-501	698	3	states	states	PROPN
ftr-501	698	4	,	,	PUNCT
ftr-501	698	5	950	950	NUM
ftr-501	698	6	f.2d	f.2d	NOUN
ftr-501	698	7	1122	1122	NUM
ftr-501	698	8	(	(	PUNCT
ftr-501	698	9	5th	5th	ADJ
ftr-501	698	10	cir	cir	NOUN
ftr-501	698	11	.	.	PROPN
ftr-501	698	12	1992	1992	NUM
ftr-501	698	13	)	)	PUNCT
ftr-501	698	14	.	.	PUNCT
ftr-501	699	1	105	105	NUM
ftr-501	699	2	.	.	X
ftr-501	699	3	90	90	NUM
ftr-501	699	4	-	-	SYM
ftr-501	699	5	2	2	NUM
ftr-501	699	6	u.s	u.s	PROPN
ftr-501	699	7	.	.	PROPN
ftr-501	699	8	tax	tax	PROPN
ftr-501	699	9	cas	cas	PROPN
ftr-501	699	10	.	.	PUNCT
ftr-501	700	1	(	(	PUNCT
ftr-501	700	2	cch	cch	PROPN
ftr-501	700	3	)	)	PUNCT
ftr-501	700	4	1	1	NUM
ftr-501	700	5	50,587	50,587	NUM
ftr-501	700	6	(	(	PUNCT
ftr-501	700	7	d.	d.	PROPN
ftr-501	700	8	alaska	alaska	PROPN
ftr-501	700	9	1990	1990	NUM
ftr-501	700	10	)	)	PUNCT
ftr-501	700	11	.	.	PUNCT
ftr-501	701	1	106	106	NUM
ftr-501	701	2	.	.	PUNCT
ftr-501	702	1	i	i	PRON
ftr-501	702	2	d.	d.	PROPN
ftr-501	702	3	at	at	ADP
ftr-501	702	4	86,026	86,026	NUM
ftr-501	702	5	.	.	PUNCT
ftr-501	703	1	1993	1993	NUM
ftr-501	703	2	]	]	PUNCT
ftr-501	703	3	florida	florida	PROPN
ftr-501	703	4	tax	tax	PROPN
ftr-501	703	5	review	review	NOUN
ftr-501	703	6	version	version	NOUN
ftr-501	703	7	of	of	ADP
ftr-501	703	8	the	the	DET
ftr-501	703	9	legislation	legislation	NOUN
ftr-501	703	10	had	have	AUX
ftr-501	703	11	provided	provide	VERB
ftr-501	703	12	that	that	SCONJ
ftr-501	703	13	an	an	DET
ftr-501	703	14	action	action	NOUN
ftr-501	703	15	would	would	AUX
ftr-501	703	16	lie	lie	VERB
ftr-501	703	17	for	for	ADP
ftr-501	703	18	abusive	abusive	ADJ
ftr-501	703	19	assessment	assessment	NOUN
ftr-501	703	20	practices	practice	NOUN
ftr-501	703	21	as	as	ADV
ftr-501	703	22	well	well	ADV
ftr-501	703	23	as	as	ADP
ftr-501	703	24	for	for	ADP
ftr-501	703	25	abusive	abusive	ADJ
ftr-501	703	26	collection	collection	NOUN
ftr-501	703	27	activities	activity	NOUN
ftr-501	703	28	.	.	PUNCT
ftr-501	704	1	the	the	DET
ftr-501	704	2	compromise	compromise	NOUN
ftr-501	704	3	bill	bill	NOUN
ftr-501	704	4	,	,	PUNCT
ftr-501	704	5	however	however	ADV
ftr-501	704	6	,	,	PUNCT
ftr-501	704	7	expressly	expressly	ADV
ftr-501	704	8	limited	limit	VERB
ftr-501	704	9	the	the	DET
ftr-501	704	10	coverage	coverage	NOUN
ftr-501	704	11	to	to	ADP
ftr-501	704	12	the	the	DET
ftr-501	704	13	collection	collection	NOUN
ftr-501	704	14	process	process	NOUN
ftr-501	704	15	,	,	PUNCT
ftr-501	704	16	a	a	DET
ftr-501	704	17	fact	fact	NOUN
ftr-501	704	18	noted	note	VERB
ftr-501	704	19	in	in	ADP
ftr-501	704	20	the	the	DET
ftr-501	704	21	conference	conference	NOUN
ftr-501	704	22	report.10	report.10	NOUN
ftr-501	704	23	7	7	NUM
ftr-501	704	24	the	the	DET
ftr-501	704	25	miklautsch	miklautsch	NOUN
ftr-501	704	26	court	court	NOUN
ftr-501	704	27	also	also	ADV
ftr-501	704	28	sought	seek	VERB
ftr-501	704	29	support	support	NOUN
ftr-501	704	30	for	for	ADP
ftr-501	704	31	its	its	PRON
ftr-501	704	32	holding	holding	NOUN
ftr-501	704	33	in	in	ADP
ftr-501	704	34	a	a	DET
ftr-501	704	35	very	very	ADV
ftr-501	704	36	strained	strained	ADJ
ftr-501	704	37	reading	reading	NOUN
ftr-501	704	38	of	of	ADP
ftr-501	704	39	the	the	DET
ftr-501	704	40	statute	statute	NOUN
ftr-501	704	41	itself	itself	PRON
ftr-501	704	42	.	.	PUNCT
ftr-501	705	1	the	the	DET
ftr-501	705	2	court	court	NOUN
ftr-501	705	3	turned	turn	VERB
ftr-501	705	4	the	the	DET
ftr-501	705	5	limiting	limit	VERB
ftr-501	705	6	phrase	phrase	NOUN
ftr-501	705	7	,	,	PUNCT
ftr-501	705	8	"	"	PUNCT
ftr-501	705	9	in	in	ADP
ftr-501	705	10	connection	connection	NOUN
ftr-501	705	11	with	with	ADP
ftr-501	705	12	any	any	DET
ftr-501	705	13	collection	collection	NOUN
ftr-501	705	14	of	of	ADP
ftr-501	705	15	federal	federal	ADJ
ftr-501	705	16	tax	tax	NOUN
ftr-501	705	17	,	,	PUNCT
ftr-501	705	18	"	"	PUNCT
ftr-501	705	19	on	on	ADP
ftr-501	705	20	its	its	PRON
ftr-501	705	21	head	head	NOUN
ftr-501	705	22	,	,	PUNCT
ftr-501	705	23	reading	read	VERB
ftr-501	705	24	it	it	PRON
ftr-501	705	25	to	to	PART
ftr-501	705	26	allow	allow	VERB
ftr-501	705	27	a	a	DET
ftr-501	705	28	damages	damage	NOUN
ftr-501	705	29	action	action	NOUN
ftr-501	705	30	based	base	VERB
ftr-501	705	31	on	on	ADP
ftr-501	705	32	any	any	DET
ftr-501	705	33	act	act	NOUN
ftr-501	705	34	in	in	ADP
ftr-501	705	35	disregard	disregard	NOUN
ftr-501	705	36	of	of	ADP
ftr-501	705	37	any	any	DET
ftr-501	705	38	provision	provision	NOUN
ftr-501	705	39	in	in	ADP
ftr-501	705	40	the	the	DET
ftr-501	705	41	code	code	NOUN
ftr-501	705	42	,	,	PUNCT
ftr-501	705	43	so	so	ADV
ftr-501	705	44	long	long	ADV
ftr-501	705	45	as	as	SCONJ
ftr-501	705	46	there	there	PRON
ftr-501	705	47	is	be	VERB
ftr-501	705	48	an	an	DET
ftr-501	705	49	eventual	eventual	ADJ
ftr-501	705	50	"	"	PUNCT
ftr-501	705	51	forced	force	VERB
ftr-501	705	52	collection	collection	NOUN
ftr-501	705	53	"	"	PUNCT
ftr-501	705	54	of	of	ADP
ftr-501	705	55	a	a	DET
ftr-501	705	56	tax	tax	NOUN
ftr-501	705	57	.	.	PUNCT
ftr-501	705	58	'	'	PUNCT
ftr-501	706	1	the	the	DET
ftr-501	706	2	court	court	NOUN
ftr-501	706	3	expressed	express	VERB
ftr-501	706	4	its	its	PRON
ftr-501	706	5	expansive	expansive	ADJ
ftr-501	706	6	reading	reading	NOUN
ftr-501	706	7	of	of	ADP
ftr-501	706	8	section	section	NOUN
ftr-501	706	9	7433	7433	NUM
ftr-501	706	10	as	as	SCONJ
ftr-501	706	11	follows	follow	VERB
ftr-501	706	12	:	:	PUNCT
ftr-501	706	13	under	under	ADP
ftr-501	706	14	a	a	DET
ftr-501	706	15	proper	proper	ADJ
ftr-501	706	16	interpretation	interpretation	NOUN
ftr-501	706	17	of	of	ADP
ftr-501	706	18	section	section	NOUN
ftr-501	706	19	7433	7433	NUM
ftr-501	706	20	,	,	PUNCT
ftr-501	706	21	where	where	SCONJ
ftr-501	706	22	a	a	DET
ftr-501	706	23	tax	tax	NOUN
ftr-501	706	24	has	have	AUX
ftr-501	706	25	been	be	AUX
ftr-501	706	26	wrongfully	wrongfully	ADV
ftr-501	706	27	assessed	assess	VERB
ftr-501	706	28	,	,	PUNCT
ftr-501	706	29	and	and	CCONJ
ftr-501	706	30	the	the	DET
ftr-501	706	31	irs	irs	PROPN
ftr-501	706	32	goes	go	VERB
ftr-501	706	33	ahead	ahead	ADV
ftr-501	706	34	and	and	CCONJ
ftr-501	706	35	enforces	enforce	VERB
ftr-501	706	36	collection	collection	NOUN
ftr-501	706	37	on	on	ADP
ftr-501	706	38	that	that	DET
ftr-501	706	39	tax	tax	NOUN
ftr-501	706	40	,	,	PUNCT
ftr-501	706	41	an	an	DET
ftr-501	706	42	action	action	NOUN
ftr-501	706	43	shall	shall	AUX
ftr-501	706	44	lie	lie	VERB
ftr-501	706	45	.	.	PUNCT
ftr-501	707	1	it	it	PRON
ftr-501	707	2	is	be	AUX
ftr-501	707	3	true	true	ADJ
ftr-501	707	4	congress	congress	PROPN
ftr-501	707	5	chose	choose	VERB
ftr-501	707	6	not	not	PART
ftr-501	707	7	to	to	PART
ftr-501	707	8	extend	extend	VERB
ftr-501	707	9	section	section	NOUN
ftr-501	707	10	7433	7433	NUM
ftr-501	707	11	to	to	ADP
ftr-501	707	12	damages	damage	NOUN
ftr-501	707	13	arising	arise	VERB
ftr-501	707	14	from	from	ADP
ftr-501	707	15	the	the	DET
ftr-501	707	16	wrongful	wrongful	ADJ
ftr-501	707	17	determination	determination	NOUN
ftr-501	707	18	of	of	ADP
ftr-501	707	19	a	a	DET
ftr-501	707	20	tax	tax	NOUN
ftr-501	707	21	alone	alone	ADV
ftr-501	707	22	.	.	PUNCT
ftr-501	708	1	yet	yet	ADV
ftr-501	708	2	,	,	PUNCT
ftr-501	708	3	all	all	DET
ftr-501	708	4	this	this	DET
ftr-501	708	5	means	mean	VERB
ftr-501	708	6	is	be	AUX
ftr-501	708	7	that	that	SCONJ
ftr-501	708	8	where	where	SCONJ
ftr-501	708	9	a	a	DET
ftr-501	708	10	tax	tax	NOUN
ftr-501	708	11	is	be	AUX
ftr-501	708	12	wrongfully	wrongfully	ADV
ftr-501	708	13	assessed	assess	VERB
ftr-501	708	14	but	but	CCONJ
ftr-501	708	15	the	the	DET
ftr-501	708	16	taxpayer	taxpayer	NOUN
ftr-501	708	17	voluntarily	voluntarily	ADV
ftr-501	708	18	remits	remit	VERB
ftr-501	708	19	payment	payment	NOUN
ftr-501	708	20	,	,	PUNCT
ftr-501	708	21	there	there	PRON
ftr-501	708	22	is	be	VERB
ftr-501	708	23	no	no	DET
ftr-501	708	24	action	action	NOUN
ftr-501	708	25	for	for	ADP
ftr-501	708	26	damages	damage	NOUN
ftr-501	708	27	because	because	SCONJ
ftr-501	708	28	there	there	PRON
ftr-501	708	29	has	have	AUX
ftr-501	708	30	been	be	AUX
ftr-501	708	31	no	no	DET
ftr-501	708	32	enforced	enforce	VERB
ftr-501	708	33	collection	collection	NOUN
ftr-501	708	34	.	.	PUNCT
ftr-501	708	35	"	"	PUNCT
ftr-501	709	1	°	°	CCONJ
ftr-501	709	2	as	as	ADP
ftr-501	709	3	before	before	ADV
ftr-501	709	4	,	,	PUNCT
ftr-501	709	5	the	the	DET
ftr-501	709	6	court	court	NOUN
ftr-501	709	7	cited	cite	VERB
ftr-501	709	8	no	no	DET
ftr-501	709	9	authority	authority	NOUN
ftr-501	709	10	for	for	ADP
ftr-501	709	11	this	this	DET
ftr-501	709	12	surprising	surprising	ADJ
ftr-501	709	13	proposition	proposition	NOUN
ftr-501	709	14	.	.	PUNCT
ftr-501	710	1	the	the	DET
ftr-501	710	2	court	court	NOUN
ftr-501	710	3	's	's	PART
ftr-501	710	4	holding	holding	NOUN
ftr-501	710	5	raises	raise	VERB
ftr-501	710	6	significant	significant	ADJ
ftr-501	710	7	questions	question	NOUN
ftr-501	710	8	that	that	PRON
ftr-501	710	9	must	must	AUX
ftr-501	710	10	be	be	AUX
ftr-501	710	11	answered	answer	VERB
ftr-501	710	12	before	before	SCONJ
ftr-501	710	13	the	the	DET
ftr-501	710	14	court	court	NOUN
ftr-501	710	15	's	's	PART
ftr-501	710	16	interpretation	interpretation	NOUN
ftr-501	710	17	of	of	ADP
ftr-501	710	18	section	section	NOUN
ftr-501	710	19	7433	7433	NUM
ftr-501	710	20	can	can	AUX
ftr-501	710	21	be	be	AUX
ftr-501	710	22	applied	apply	VERB
ftr-501	710	23	.	.	PUNCT
ftr-501	711	1	when	when	SCONJ
ftr-501	711	2	does	do	AUX
ftr-501	711	3	"	"	PUNCT
ftr-501	711	4	enforced	enforce	VERB
ftr-501	711	5	collection	collection	NOUN
ftr-501	711	6	"	"	PUNCT
ftr-501	711	7	begin	begin	VERB
ftr-501	711	8	?	?	PUNCT
ftr-501	712	1	when	when	SCONJ
ftr-501	712	2	does	do	AUX
ftr-501	712	3	it	it	PRON
ftr-501	712	4	end	end	VERB
ftr-501	712	5	and	and	CCONJ
ftr-501	712	6	"	"	PUNCT
ftr-501	712	7	voluntary	voluntary	ADJ
ftr-501	712	8	payment	payment	NOUN
ftr-501	712	9	"	"	PUNCT
ftr-501	712	10	begin	begin	VERB
ftr-501	712	11	?	?	PUNCT
ftr-501	713	1	does	do	VERB
ftr-501	713	2	the	the	DET
ftr-501	713	3	mailing	mailing	NOUN
ftr-501	713	4	of	of	ADP
ftr-501	713	5	a	a	DET
ftr-501	713	6	deficiency	deficiency	NOUN
ftr-501	713	7	notice	notice	NOUN
ftr-501	713	8	constitute	constitute	NOUN
ftr-501	713	9	"	"	PUNCT
ftr-501	713	10	enforced	enforce	VERB
ftr-501	713	11	collection	collection	NOUN
ftr-501	713	12	,	,	PUNCT
ftr-501	713	13	"	"	PUNCT
ftr-501	713	14	or	or	CCONJ
ftr-501	713	15	does	do	AUX
ftr-501	713	16	that	that	DET
ftr-501	713	17	term	term	NOUN
ftr-501	713	18	apply	apply	VERB
ftr-501	713	19	only	only	ADV
ftr-501	713	20	to	to	ADP
ftr-501	713	21	a	a	DET
ftr-501	713	22	demand	demand	NOUN
ftr-501	713	23	letter	letter	NOUN
ftr-501	713	24	,	,	PUNCT
ftr-501	713	25	or	or	CCONJ
ftr-501	713	26	only	only	ADV
ftr-501	713	27	to	to	ADP
ftr-501	713	28	notices	notice	NOUN
ftr-501	713	29	of	of	ADP
ftr-501	713	30	liens	lien	NOUN
ftr-501	713	31	and	and	CCONJ
ftr-501	713	32	levies	levy	NOUN
ftr-501	713	33	,	,	PUNCT
ftr-501	713	34	or	or	CCONJ
ftr-501	713	35	only	only	ADV
ftr-501	713	36	to	to	ADP
ftr-501	713	37	the	the	DET
ftr-501	713	38	actual	actual	ADJ
ftr-501	713	39	execution	execution	NOUN
ftr-501	713	40	of	of	ADP
ftr-501	713	41	the	the	DET
ftr-501	713	42	liens	lien	NOUN
ftr-501	713	43	and	and	CCONJ
ftr-501	713	44	levies	levy	NOUN
ftr-501	713	45	?	?	PUNCT
ftr-501	714	1	if	if	SCONJ
ftr-501	714	2	only	only	ADV
ftr-501	714	3	to	to	ADP
ftr-501	714	4	the	the	DET
ftr-501	714	5	last	last	ADJ
ftr-501	714	6	,	,	PUNCT
ftr-501	714	7	is	be	AUX
ftr-501	714	8	the	the	DET
ftr-501	714	9	service	service	NOUN
ftr-501	714	10	exempt	exempt	ADJ
ftr-501	714	11	from	from	ADP
ftr-501	714	12	liability	liability	NOUN
ftr-501	714	13	for	for	ADP
ftr-501	714	14	any	any	DET
ftr-501	714	15	action	action	NOUN
ftr-501	714	16	connected	connect	VERB
ftr-501	714	17	with	with	ADP
ftr-501	714	18	the	the	DET
ftr-501	714	19	others	other	NOUN
ftr-501	714	20	?	?	PUNCT
ftr-501	715	1	if	if	SCONJ
ftr-501	715	2	a	a	DET
ftr-501	715	3	taxpayer	taxpayer	NOUN
ftr-501	715	4	responds	respond	VERB
ftr-501	715	5	to	to	ADP
ftr-501	715	6	a	a	DET
ftr-501	715	7	notice	notice	NOUN
ftr-501	715	8	of	of	ADP
ftr-501	715	9	deficiency	deficiency	NOUN
ftr-501	715	10	,	,	PUNCT
ftr-501	715	11	demand	demand	NOUN
ftr-501	715	12	,	,	PUNCT
ftr-501	715	13	or	or	CCONJ
ftr-501	715	14	notice	notice	NOUN
ftr-501	715	15	of	of	ADP
ftr-501	715	16	lien	lien	NOUN
ftr-501	715	17	or	or	CCONJ
ftr-501	715	18	levy	levy	NOUN
ftr-501	715	19	by	by	ADP
ftr-501	715	20	paying	pay	VERB
ftr-501	715	21	the	the	DET
ftr-501	715	22	tax	tax	NOUN
ftr-501	715	23	assessed	assess	VERB
ftr-501	715	24	,	,	PUNCT
ftr-501	715	25	is	be	AUX
ftr-501	715	26	that	that	SCONJ
ftr-501	715	27	"	"	PUNCT
ftr-501	715	28	voluntary	voluntary	ADJ
ftr-501	715	29	payment	payment	NOUN
ftr-501	715	30	,	,	PUNCT
ftr-501	715	31	"	"	PUNCT
ftr-501	715	32	thus	thus	ADV
ftr-501	715	33	removing	remove	VERB
ftr-501	715	34	liability	liability	NOUN
ftr-501	715	35	?	?	PUNCT
ftr-501	716	1	the	the	DET
ftr-501	716	2	court	court	NOUN
ftr-501	716	3	,	,	PUNCT
ftr-501	716	4	unfortunately	unfortunately	ADV
ftr-501	716	5	,	,	PUNCT
ftr-501	716	6	failed	fail	VERB
ftr-501	716	7	to	to	PART
ftr-501	716	8	define	define	VERB
ftr-501	716	9	the	the	DET
ftr-501	716	10	two	two	NUM
ftr-501	716	11	terms	term	NOUN
ftr-501	716	12	,	,	PUNCT
ftr-501	716	13	"	"	PUNCT
ftr-501	716	14	voluntary	voluntary	ADJ
ftr-501	716	15	payment	payment	NOUN
ftr-501	716	16	"	"	PUNCT
ftr-501	716	17	and	and	CCONJ
ftr-501	716	18	"	"	PUNCT
ftr-501	716	19	enforced	enforce	VERB
ftr-501	716	20	collection	collection	NOUN
ftr-501	716	21	,	,	PUNCT
ftr-501	716	22	"	"	PUNCT
ftr-501	716	23	which	which	PRON
ftr-501	716	24	are	be	AUX
ftr-501	716	25	critical	critical	ADJ
ftr-501	716	26	to	to	ADP
ftr-501	716	27	its	its	PRON
ftr-501	716	28	decision	decision	NOUN
ftr-501	716	29	and	and	CCONJ
ftr-501	716	30	which	which	PRON
ftr-501	716	31	are	be	AUX
ftr-501	716	32	not	not	PART
ftr-501	716	33	used	use	VERB
ftr-501	716	34	in	in	ADP
ftr-501	716	35	the	the	DET
ftr-501	716	36	statute	statute	NOUN
ftr-501	716	37	or	or	CCONJ
ftr-501	716	38	in	in	ADP
ftr-501	716	39	the	the	DET
ftr-501	716	40	legislative	legislative	ADJ
ftr-501	716	41	history	history	NOUN
ftr-501	716	42	.	.	PUNCT
ftr-501	717	1	from	from	ADP
ftr-501	717	2	the	the	DET
ftr-501	717	3	facts	fact	NOUN
ftr-501	717	4	of	of	ADP
ftr-501	717	5	the	the	DET
ftr-501	717	6	case	case	NOUN
ftr-501	717	7	and	and	CCONJ
ftr-501	717	8	from	from	ADP
ftr-501	717	9	the	the	DET
ftr-501	717	10	rationalization	rationalization	NOUN
ftr-501	717	11	of	of	ADP
ftr-501	717	12	its	its	PRON
ftr-501	717	13	holding,"0	holding,"0	NOUN
ftr-501	717	14	it	it	PRON
ftr-501	717	15	appears	appear	VERB
ftr-501	717	16	that	that	SCONJ
ftr-501	717	17	the	the	DET
ftr-501	717	18	107	107	NUM
ftr-501	717	19	.	.	PUNCT
ftr-501	718	1	h.r	h.r	PROPN
ftr-501	718	2	.	.	PROPN
ftr-501	718	3	conf	conf	PROPN
ftr-501	718	4	.	.	PUNCT
ftr-501	719	1	rep	rep	PROPN
ftr-501	719	2	.	.	PROPN
ftr-501	719	3	no	no	PROPN
ftr-501	719	4	.	.	PUNCT
ftr-501	720	1	1104	1104	NUM
ftr-501	720	2	,	,	PUNCT
ftr-501	720	3	100th	100th	ADJ
ftr-501	720	4	cong	cong	NOUN
ftr-501	720	5	.	.	PROPN
ftr-501	720	6	,	,	PUNCT
ftr-501	720	7	2d	2d	PROPN
ftr-501	720	8	sess	sess	NOUN
ftr-501	720	9	.	.	PUNCT
ftr-501	721	1	229	229	NUM
ftr-501	721	2	(	(	PUNCT
ftr-501	721	3	1988	1988	NUM
ftr-501	721	4	)	)	PUNCT
ftr-501	721	5	,	,	PUNCT
ftr-501	721	6	reprinted	reprint	VERB
ftr-501	721	7	in	in	ADP
ftr-501	721	8	1988	1988	NUM
ftr-501	721	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-501	721	10	.	.	PUNCT
ftr-501	721	11	5048	5048	NUM
ftr-501	721	12	,	,	PUNCT
ftr-501	721	13	5289	5289	NUM
ftr-501	721	14	.	.	PUNCT
ftr-501	722	1	108	108	NUM
ftr-501	722	2	.	.	PUNCT
ftr-501	723	1	miklautsch	miklautsch	NOUN
ftr-501	723	2	,	,	PUNCT
ftr-501	723	3	90	90	NUM
ftr-501	723	4	-	-	SYM
ftr-501	723	5	2	2	NUM
ftr-501	723	6	u.s	u.s	PROPN
ftr-501	723	7	.	.	PROPN
ftr-501	723	8	tax	tax	PROPN
ftr-501	723	9	cas	cas	PROPN
ftr-501	723	10	.	.	PUNCT
ftr-501	724	1	(	(	PUNCT
ftr-501	724	2	cch	cch	PROPN
ftr-501	724	3	)	)	PUNCT
ftr-501	724	4	at	at	ADP
ftr-501	724	5	86,026	86,026	NUM
ftr-501	724	6	.	.	PUNCT
ftr-501	725	1	109	109	NUM
ftr-501	725	2	.	.	PUNCT
ftr-501	726	1	i	i	PRON
ftr-501	726	2	d.	d.	PROPN
ftr-501	726	3	at	at	ADP
ftr-501	726	4	86,026	86,026	NUM
ftr-501	726	5	-	-	SYM
ftr-501	726	6	27	27	NUM
ftr-501	726	7	.	.	PUNCT
ftr-501	727	1	110	110	NUM
ftr-501	727	2	.	.	PUNCT
ftr-501	728	1	in	in	ADP
ftr-501	728	2	the	the	DET
ftr-501	728	3	miklautsch	miklautsch	NOUN
ftr-501	728	4	case	case	NOUN
ftr-501	728	5	itself	itself	PRON
ftr-501	728	6	,	,	PUNCT
ftr-501	728	7	the	the	DET
ftr-501	728	8	collections	collection	NOUN
ftr-501	728	9	actions	action	NOUN
ftr-501	728	10	complained	complain	VERB
ftr-501	728	11	of	of	ADP
ftr-501	728	12	were	be	AUX
ftr-501	728	13	the	the	DET
ftr-501	728	14	seizures	seizure	NOUN
ftr-501	728	15	of	of	ADP
ftr-501	728	16	three	three	NUM
ftr-501	728	17	properties	property	NOUN
ftr-501	728	18	owned	own	VERB
ftr-501	728	19	by	by	ADP
ftr-501	728	20	the	the	DET
ftr-501	728	21	plaintiffs	plaintiff	NOUN
ftr-501	728	22	and	and	CCONJ
ftr-501	728	23	the	the	DET
ftr-501	728	24	levy	levy	NOUN
ftr-501	728	25	on	on	ADP
ftr-501	728	26	their	their	PRON
ftr-501	728	27	bank	bank	NOUN
ftr-501	728	28	accounts	account	NOUN
ftr-501	728	29	and	and	CCONJ
ftr-501	728	30	[	[	X
ftr-501	728	31	vol	vol	NOUN
ftr-501	728	32	1:10	1:10	NUM
ftr-501	728	33	irc	irc	PROPN
ftr-501	728	34	§	§	PROPN
ftr-501	728	35	§	§	PROPN
ftr-501	728	36	7431	7431	NUM
ftr-501	728	37	antd	antd	ADJ
ftr-501	728	38	7433	7433	NUM
ftr-501	728	39	court	court	NOUN
ftr-501	728	40	viewed	view	VERB
ftr-501	728	41	only	only	ADV
ftr-501	728	42	the	the	DET
ftr-501	728	43	actual	actual	ADJ
ftr-501	728	44	seizure	seizure	NOUN
ftr-501	728	45	of	of	ADP
ftr-501	728	46	assets	asset	NOUN
ftr-501	728	47	to	to	PART
ftr-501	728	48	be	be	AUX
ftr-501	728	49	the	the	DET
ftr-501	728	50	potential	potential	ADJ
ftr-501	728	51	source	source	NOUN
ftr-501	728	52	of	of	ADP
ftr-501	728	53	liability	liability	NOUN
ftr-501	728	54	for	for	ADP
ftr-501	728	55	the	the	DET
ftr-501	728	56	service	service	NOUN
ftr-501	728	57	.	.	PUNCT
ftr-501	729	1	apparently	apparently	ADV
ftr-501	729	2	,	,	PUNCT
ftr-501	729	3	under	under	ADP
ftr-501	729	4	the	the	DET
ftr-501	729	5	miklautsch	miklautsch	NOUN
ftr-501	729	6	court	court	NOUN
ftr-501	729	7	's	's	PART
ftr-501	729	8	reasoning	reasoning	NOUN
ftr-501	729	9	,	,	PUNCT
ftr-501	729	10	if	if	SCONJ
ftr-501	729	11	the	the	DET
ftr-501	729	12	service	service	NOUN
ftr-501	729	13	can	can	AUX
ftr-501	729	14	utilize	utilize	VERB
ftr-501	729	15	abusive	abusive	ADJ
ftr-501	729	16	assessment	assessment	NOUN
ftr-501	729	17	and	and	CCONJ
ftr-501	729	18	collection	collection	NOUN
ftr-501	729	19	practices	practice	NOUN
ftr-501	729	20	well	well	ADV
ftr-501	729	21	enough	enough	ADV
ftr-501	729	22	that	that	SCONJ
ftr-501	729	23	the	the	DET
ftr-501	729	24	taxpayer	taxpayer	NOUN
ftr-501	729	25	is	be	AUX
ftr-501	729	26	sufficiently	sufficiently	ADV
ftr-501	729	27	terrorized	terrorize	VERB
ftr-501	729	28	or	or	CCONJ
ftr-501	729	29	demoralized	demoralize	VERB
ftr-501	729	30	to	to	PART
ftr-501	729	31	pay	pay	VERB
ftr-501	729	32	an	an	DET
ftr-501	729	33	assessed	assessed	ADJ
ftr-501	729	34	tax	tax	NOUN
ftr-501	729	35	(	(	PUNCT
ftr-501	729	36	whether	whether	SCONJ
ftr-501	729	37	correctly	correctly	ADV
ftr-501	729	38	or	or	CCONJ
ftr-501	729	39	erroneously	erroneously	ADV
ftr-501	729	40	assessed	assess	VERB
ftr-501	729	41	)	)	PUNCT
ftr-501	729	42	before	before	SCONJ
ftr-501	729	43	the	the	DET
ftr-501	729	44	service	service	NOUN
ftr-501	729	45	has	have	VERB
ftr-501	729	46	to	to	PART
ftr-501	729	47	engage	engage	VERB
ftr-501	729	48	in	in	ADP
ftr-501	729	49	the	the	DET
ftr-501	729	50	actual	actual	ADJ
ftr-501	729	51	seizure	seizure	NOUN
ftr-501	729	52	of	of	ADP
ftr-501	729	53	assets	asset	NOUN
ftr-501	729	54	,	,	PUNCT
ftr-501	729	55	then	then	ADV
ftr-501	729	56	there	there	PRON
ftr-501	729	57	can	can	AUX
ftr-501	729	58	be	be	AUX
ftr-501	729	59	no	no	DET
ftr-501	729	60	liability	liability	NOUN
ftr-501	729	61	.	.	PUNCT
ftr-501	730	1	only	only	ADV
ftr-501	730	2	where	where	SCONJ
ftr-501	730	3	the	the	DET
ftr-501	730	4	service	service	NOUN
ftr-501	730	5	uses	use	VERB
ftr-501	730	6	those	those	DET
ftr-501	730	7	tactics	tactic	NOUN
ftr-501	730	8	inexpertly	inexpertly	ADV
ftr-501	730	9	,	,	PUNCT
ftr-501	730	10	and	and	CCONJ
ftr-501	730	11	is	be	AUX
ftr-501	730	12	unable	unable	ADJ
ftr-501	730	13	to	to	PART
ftr-501	730	14	coerce	coerce	VERB
ftr-501	730	15	a	a	DET
ftr-501	730	16	"	"	PUNCT
ftr-501	730	17	voluntary	voluntary	ADJ
ftr-501	730	18	"	"	PUNCT
ftr-501	730	19	payment	payment	NOUN
ftr-501	730	20	,	,	PUNCT
ftr-501	730	21	will	will	AUX
ftr-501	730	22	it	it	PRON
ftr-501	730	23	be	be	AUX
ftr-501	730	24	liable	liable	ADJ
ftr-501	730	25	to	to	ADP
ftr-501	730	26	the	the	DET
ftr-501	730	27	taxpayer	taxpayer	NOUN
ftr-501	730	28	.	.	PUNCT
ftr-501	731	1	surely	surely	ADV
ftr-501	731	2	this	this	PRON
ftr-501	731	3	is	be	AUX
ftr-501	731	4	not	not	PART
ftr-501	731	5	what	what	PRON
ftr-501	731	6	congress	congress	PROPN
ftr-501	731	7	,	,	PUNCT
ftr-501	731	8	or	or	CCONJ
ftr-501	731	9	even	even	ADV
ftr-501	731	10	the	the	DET
ftr-501	731	11	miklautsch	miklautsch	NOUN
ftr-501	731	12	court	court	NOUN
ftr-501	731	13	,	,	PUNCT
ftr-501	731	14	intended	intend	VERB
ftr-501	731	15	.	.	PUNCT
ftr-501	732	1	it	it	PRON
ftr-501	732	2	is	be	AUX
ftr-501	732	3	certainly	certainly	ADV
ftr-501	732	4	not	not	PART
ftr-501	732	5	what	what	PRON
ftr-501	732	6	congress	congress	PROPN
ftr-501	732	7	enacted	enact	VERB
ftr-501	732	8	in	in	ADP
ftr-501	732	9	section	section	NOUN
ftr-501	732	10	7433	7433	NUM
ftr-501	732	11	.	.	PUNCT
ftr-501	733	1	"	"	PUNCT
ftr-501	733	2	'	'	PUNCT
ftr-501	733	3	although	although	SCONJ
ftr-501	733	4	the	the	DET
ftr-501	733	5	court	court	NOUN
ftr-501	733	6	was	be	AUX
ftr-501	733	7	apparently	apparently	ADV
ftr-501	733	8	oblivious	oblivious	ADJ
ftr-501	733	9	to	to	ADP
ftr-501	733	10	this	this	DET
ftr-501	733	11	effect	effect	NOUN
ftr-501	733	12	of	of	ADP
ftr-501	733	13	its	its	PRON
ftr-501	733	14	ruling	ruling	NOUN
ftr-501	733	15	,	,	PUNCT
ftr-501	733	16	it	it	PRON
ftr-501	733	17	did	do	AUX
ftr-501	733	18	realize	realize	VERB
ftr-501	733	19	that	that	SCONJ
ftr-501	733	20	its	its	PRON
ftr-501	733	21	expansive	expansive	ADJ
ftr-501	733	22	reading	reading	NOUN
ftr-501	733	23	of	of	ADP
ftr-501	733	24	the	the	DET
ftr-501	733	25	scope	scope	NOUN
ftr-501	733	26	of	of	ADP
ftr-501	733	27	section	section	NOUN
ftr-501	733	28	7433	7433	NUM
ftr-501	733	29	,	,	PUNCT
ftr-501	733	30	taken	take	VERB
ftr-501	733	31	together	together	ADV
ftr-501	733	32	with	with	ADP
ftr-501	733	33	the	the	DET
ftr-501	733	34	exclusive	exclusive	ADJ
ftr-501	733	35	remedy	remedy	NOUN
ftr-501	733	36	provision	provision	NOUN
ftr-501	733	37	of	of	ADP
ftr-501	733	38	that	that	DET
ftr-501	733	39	section	section	NOUN
ftr-501	733	40	,	,	PUNCT
ftr-501	733	41	in	in	ADP
ftr-501	733	42	fact	fact	NOUN
ftr-501	733	43	worked	work	VERB
ftr-501	733	44	to	to	ADP
ftr-501	733	45	the	the	DET
ftr-501	733	46	government	government	NOUN
ftr-501	733	47	's	's	PART
ftr-501	733	48	benefit	benefit	NOUN
ftr-501	733	49	.	.	PUNCT
ftr-501	734	1	indeed	indeed	ADV
ftr-501	734	2	,	,	PUNCT
ftr-501	734	3	the	the	DET
ftr-501	734	4	court	court	NOUN
ftr-501	734	5	found	find	VERB
ftr-501	734	6	this	this	PRON
ftr-501	734	7	to	to	PART
ftr-501	734	8	be	be	AUX
ftr-501	734	9	further	further	ADJ
ftr-501	734	10	support	support	NOUN
ftr-501	734	11	for	for	ADP
ftr-501	734	12	its	its	PRON
ftr-501	734	13	interpretation	interpretation	NOUN
ftr-501	734	14	of	of	ADP
ftr-501	734	15	the	the	DET
ftr-501	734	16	statute	statute	NOUN
ftr-501	734	17	.	.	PUNCT
ftr-501	735	1	the	the	DET
ftr-501	735	2	court	court	NOUN
ftr-501	735	3	correctly	correctly	ADV
ftr-501	735	4	noted	note	VERB
ftr-501	735	5	that	that	SCONJ
ftr-501	735	6	one	one	NUM
ftr-501	735	7	clear	clear	ADJ
ftr-501	735	8	purpose	purpose	NOUN
ftr-501	735	9	of	of	ADP
ftr-501	735	10	the	the	DET
ftr-501	735	11	statute	statute	NOUN
ftr-501	735	12	is	be	AUX
ftr-501	735	13	to	to	PART
ftr-501	735	14	limit	limit	VERB
ftr-501	735	15	the	the	DET
ftr-501	735	16	government	government	NOUN
ftr-501	735	17	's	's	PART
ftr-501	735	18	liability	liability	NOUN
ftr-501	735	19	for	for	ADP
ftr-501	735	20	internal	internal	ADJ
ftr-501	735	21	revenue	revenue	NOUN
ftr-501	735	22	service	service	NOUN
ftr-501	735	23	collection	collection	NOUN
ftr-501	735	24	activities	activity	NOUN
ftr-501	735	25	,	,	PUNCT
ftr-501	735	26	by	by	ADP
ftr-501	735	27	expressly	expressly	ADV
ftr-501	735	28	making	make	VERB
ftr-501	735	29	the	the	DET
ftr-501	735	30	remedy	remedy	NOUN
ftr-501	735	31	provided	provide	VERB
ftr-501	735	32	under	under	ADP
ftr-501	735	33	section	section	NOUN
ftr-501	735	34	7433	7433	NUM
ftr-501	735	35	the	the	DET
ftr-501	735	36	exclusive	exclusive	ADJ
ftr-501	735	37	damages	damage	NOUN
ftr-501	735	38	remedy	remedy	NOUN
ftr-501	735	39	for	for	ADP
ftr-501	735	40	such	such	ADJ
ftr-501	735	41	actions	action	NOUN
ftr-501	735	42	1	1	NUM
ftr-501	735	43	2	2	NUM
ftr-501	735	44	from	from	ADP
ftr-501	735	45	that	that	DET
ftr-501	735	46	jumping	jumping	NOUN
ftr-501	735	47	-	-	PUNCT
ftr-501	735	48	off	off	ADP
ftr-501	735	49	point	point	NOUN
ftr-501	735	50	,	,	PUNCT
ftr-501	735	51	however	however	ADV
ftr-501	735	52	,	,	PUNCT
ftr-501	735	53	the	the	DET
ftr-501	735	54	court	court	NOUN
ftr-501	735	55	somehow	somehow	ADV
ftr-501	735	56	divined	divine	VERB
ftr-501	735	57	that	that	SCONJ
ftr-501	735	58	it	it	PRON
ftr-501	735	59	was	be	AUX
ftr-501	735	60	congress	congress	PROPN
ftr-501	735	61	's	's	PART
ftr-501	735	62	intent	intent	NOUN
ftr-501	735	63	that	that	SCONJ
ftr-501	735	64	section	section	NOUN
ftr-501	735	65	7433	7433	NUM
ftr-501	735	66	also	also	ADV
ftr-501	735	67	be	be	VERB
ftr-501	735	68	the	the	DET
ftr-501	735	69	exclusive	exclusive	ADJ
ftr-501	735	70	remedy	remedy	NOUN
ftr-501	735	71	for	for	ADP
ftr-501	735	72	"	"	PUNCT
ftr-501	735	73	capricious	capricious	ADJ
ftr-501	735	74	and	and	CCONJ
ftr-501	735	75	arbitrary	arbitrary	ADJ
ftr-501	735	76	assessment[s]."1	assessment[s]."1	NOUN
ftr-501	735	77	'	'	PUNCT
ftr-501	735	78	the	the	DET
ftr-501	735	79	court	court	NOUN
ftr-501	735	80	,	,	PUNCT
ftr-501	735	81	again	again	ADV
ftr-501	735	82	,	,	PUNCT
ftr-501	735	83	provided	provide	VERB
ftr-501	735	84	no	no	DET
ftr-501	735	85	authority	authority	NOUN
ftr-501	735	86	for	for	ADP
ftr-501	735	87	this	this	DET
ftr-501	735	88	conclusion	conclusion	NOUN
ftr-501	735	89	,	,	PUNCT
ftr-501	735	90	but	but	CCONJ
ftr-501	735	91	reasoned	reason	VERB
ftr-501	735	92	that	that	SCONJ
ftr-501	735	93	a	a	DET
ftr-501	735	94	contrary	contrary	ADJ
ftr-501	735	95	holding	holding	NOUN
ftr-501	735	96	would	would	AUX
ftr-501	735	97	:	:	PUNCT
ftr-501	735	98	their	their	PRON
ftr-501	735	99	grandchildren	grandchild	NOUN
ftr-501	735	100	's	's	PART
ftr-501	735	101	trust	trust	NOUN
ftr-501	735	102	accounts	account	NOUN
ftr-501	735	103	.	.	PUNCT
ftr-501	736	1	i	i	PRON
ftr-501	736	2	d.	d.	PROPN
ftr-501	736	3	at	at	ADP
ftr-501	736	4	86,023	86,023	NUM
ftr-501	736	5	.	.	PUNCT
ftr-501	737	1	in	in	ADP
ftr-501	737	2	trying	try	VERB
ftr-501	737	3	to	to	PART
ftr-501	737	4	justify	justify	VERB
ftr-501	737	5	its	its	PRON
ftr-501	737	6	insertion	insertion	NOUN
ftr-501	737	7	of	of	ADP
ftr-501	737	8	these	these	DET
ftr-501	737	9	concepts	concept	NOUN
ftr-501	737	10	into	into	ADP
ftr-501	737	11	the	the	DET
ftr-501	737	12	statute	statute	NOUN
ftr-501	737	13	,	,	PUNCT
ftr-501	737	14	the	the	DET
ftr-501	737	15	court	court	NOUN
ftr-501	737	16	stated	state	VERB
ftr-501	737	17	:	:	PUNCT
ftr-501	737	18	the	the	DET
ftr-501	737	19	distinction	distinction	NOUN
ftr-501	737	20	between	between	ADP
ftr-501	737	21	enforced	enforce	VERB
ftr-501	737	22	collection	collection	NOUN
ftr-501	737	23	and	and	CCONJ
ftr-501	737	24	voluntary	voluntary	ADJ
ftr-501	737	25	payment	payment	NOUN
ftr-501	737	26	is	be	AUX
ftr-501	737	27	sensible	sensible	ADJ
ftr-501	737	28	in	in	ADP
ftr-501	737	29	that	that	PRON
ftr-501	737	30	a	a	DET
ftr-501	737	31	taxpayer	taxpayer	NOUN
ftr-501	737	32	who	who	PRON
ftr-501	737	33	has	have	AUX
ftr-501	737	34	voluntarily	voluntarily	ADV
ftr-501	737	35	paid	pay	VERB
ftr-501	737	36	is	be	AUX
ftr-501	737	37	not	not	PART
ftr-501	737	38	likely	likely	ADJ
ftr-501	737	39	to	to	PART
ftr-501	737	40	suffer	suffer	VERB
ftr-501	737	41	the	the	DET
ftr-501	737	42	severe	severe	ADJ
ftr-501	737	43	damage	damage	NOUN
ftr-501	737	44	that	that	PRON
ftr-501	737	45	occurs	occur	VERB
ftr-501	737	46	when	when	SCONJ
ftr-501	737	47	the	the	DET
ftr-501	737	48	irs	irs	PROPN
ftr-501	737	49	brings	bring	VERB
ftr-501	737	50	its	its	PRON
ftr-501	737	51	full	full	ADJ
ftr-501	737	52	collection	collection	NOUN
ftr-501	737	53	powers	power	NOUN
ftr-501	737	54	to	to	PART
ftr-501	737	55	bear	bear	VERB
ftr-501	737	56	.	.	PUNCT
ftr-501	738	1	moreover	moreover	ADV
ftr-501	738	2	,	,	PUNCT
ftr-501	738	3	a	a	DET
ftr-501	738	4	taxpayer	taxpayer	NOUN
ftr-501	738	5	who	who	PRON
ftr-501	738	6	voluntarily	voluntarily	ADV
ftr-501	738	7	makes	make	VERB
ftr-501	738	8	payments	payment	NOUN
ftr-501	738	9	usually	usually	ADV
ftr-501	738	10	does	do	VERB
ftr-501	738	11	so	so	ADV
ftr-501	738	12	in	in	ADP
ftr-501	738	13	cash	cash	NOUN
ftr-501	738	14	which	which	PRON
ftr-501	738	15	can	can	AUX
ftr-501	738	16	easily	easily	ADV
ftr-501	738	17	be	be	AUX
ftr-501	738	18	recouped	recoup	VERB
ftr-501	738	19	by	by	ADP
ftr-501	738	20	way	way	NOUN
ftr-501	738	21	of	of	ADP
ftr-501	738	22	a	a	DET
ftr-501	738	23	refund	refund	NOUN
ftr-501	738	24	.	.	PUNCT
ftr-501	739	1	when	when	SCONJ
ftr-501	739	2	the	the	DET
ftr-501	739	3	irs	irs	PROPN
ftr-501	739	4	collects	collect	VERB
ftr-501	739	5	an	an	DET
ftr-501	739	6	outstanding	outstanding	ADJ
ftr-501	739	7	tax	tax	NOUN
ftr-501	739	8	,	,	PUNCT
ftr-501	739	9	it	it	PRON
ftr-501	739	10	does	do	VERB
ftr-501	739	11	so	so	ADV
ftr-501	739	12	by	by	ADP
ftr-501	739	13	seizures	seizure	NOUN
ftr-501	739	14	and	and	CCONJ
ftr-501	739	15	levies	levy	NOUN
ftr-501	739	16	on	on	ADP
ftr-501	739	17	property	property	NOUN
ftr-501	739	18	,	,	PUNCT
ftr-501	739	19	creating	create	VERB
ftr-501	739	20	losses	loss	NOUN
ftr-501	739	21	that	that	PRON
ftr-501	739	22	(	(	PUNCT
ftr-501	739	23	as	as	SCONJ
ftr-501	739	24	this	this	DET
ftr-501	739	25	case	case	NOUN
ftr-501	739	26	demonstrates	demonstrate	VERB
ftr-501	739	27	)	)	PUNCT
ftr-501	739	28	can	can	AUX
ftr-501	739	29	not	not	PART
ftr-501	739	30	be	be	AUX
ftr-501	739	31	recovered	recover	VERB
ftr-501	739	32	in	in	ADP
ftr-501	739	33	an	an	DET
ftr-501	739	34	ordinary	ordinary	ADJ
ftr-501	739	35	refund	refund	NOUN
ftr-501	739	36	action	action	NOUN
ftr-501	739	37	.	.	PUNCT
ftr-501	740	1	i	i	PRON
ftr-501	740	2	d.	d.	PROPN
ftr-501	740	3	at	at	ADP
ftr-501	740	4	86,027	86,027	NUM
ftr-501	740	5	.	.	PUNCT
ftr-501	741	1	111	111	NUM
ftr-501	741	2	.	.	PUNCT
ftr-501	742	1	the	the	DET
ftr-501	742	2	flaws	flaw	NOUN
ftr-501	742	3	in	in	ADP
ftr-501	742	4	the	the	DET
ftr-501	742	5	miklautsch	miklautsch	NOUN
ftr-501	742	6	court	court	NOUN
ftr-501	742	7	's	's	PART
ftr-501	742	8	reasoning	reasoning	NOUN
ftr-501	742	9	are	be	AUX
ftr-501	742	10	exposed	expose	VERB
ftr-501	742	11	from	from	ADP
ftr-501	742	12	another	another	DET
ftr-501	742	13	angle	angle	NOUN
ftr-501	742	14	as	as	ADV
ftr-501	742	15	well	well	ADV
ftr-501	742	16	:	:	PUNCT
ftr-501	742	17	where	where	SCONJ
ftr-501	742	18	the	the	DET
ftr-501	742	19	service	service	NOUN
ftr-501	742	20	has	have	AUX
ftr-501	742	21	engaged	engage	VERB
ftr-501	742	22	in	in	ADP
ftr-501	742	23	the	the	DET
ftr-501	742	24	behavior	behavior	NOUN
ftr-501	742	25	of	of	ADP
ftr-501	742	26	properly	properly	ADV
ftr-501	742	27	attempting	attempt	VERB
ftr-501	742	28	to	to	PART
ftr-501	742	29	collect	collect	VERB
ftr-501	742	30	an	an	DET
ftr-501	742	31	erroneously	erroneously	ADV
ftr-501	742	32	assessed	assess	VERB
ftr-501	742	33	tax	tax	NOUN
ftr-501	742	34	,	,	PUNCT
ftr-501	742	35	the	the	DET
ftr-501	742	36	miklautsch	miklautsch	NOUN
ftr-501	742	37	holding	hold	VERB
ftr-501	742	38	would	would	AUX
ftr-501	742	39	require	require	VERB
ftr-501	742	40	that	that	SCONJ
ftr-501	742	41	the	the	DET
ftr-501	742	42	government	government	NOUN
ftr-501	742	43	's	's	PART
ftr-501	742	44	liability	liability	NOUN
ftr-501	742	45	stand	stand	VERB
ftr-501	742	46	or	or	CCONJ
ftr-501	742	47	fall	fall	VERB
ftr-501	742	48	on	on	ADP
ftr-501	742	49	whether	whether	SCONJ
ftr-501	742	50	the	the	DET
ftr-501	742	51	taxpayer	taxpayer	NOUN
ftr-501	742	52	voluntarily	voluntarily	ADV
ftr-501	742	53	pays	pay	VERB
ftr-501	742	54	the	the	DET
ftr-501	742	55	tax	tax	NOUN
ftr-501	742	56	prior	prior	ADV
ftr-501	742	57	to	to	ADP
ftr-501	742	58	instituting	institute	VERB
ftr-501	742	59	the	the	DET
ftr-501	742	60	action	action	NOUN
ftr-501	742	61	.	.	PUNCT
ftr-501	743	1	but	but	CCONJ
ftr-501	743	2	there	there	PRON
ftr-501	743	3	is	be	VERB
ftr-501	743	4	no	no	DET
ftr-501	743	5	such	such	ADJ
ftr-501	743	6	provision	provision	NOUN
ftr-501	743	7	in	in	ADP
ftr-501	743	8	§	§	PROPN
ftr-501	743	9	7433	7433	NUM
ftr-501	743	10	.	.	PUNCT
ftr-501	744	1	where	where	SCONJ
ftr-501	744	2	the	the	DET
ftr-501	744	3	government	government	NOUN
ftr-501	744	4	engages	engage	VERB
ftr-501	744	5	in	in	ADP
ftr-501	744	6	improper	improper	ADJ
ftr-501	744	7	collection	collection	NOUN
ftr-501	744	8	activities	activity	NOUN
ftr-501	744	9	,	,	PUNCT
ftr-501	744	10	regardless	regardless	ADV
ftr-501	744	11	of	of	ADP
ftr-501	744	12	whether	whether	SCONJ
ftr-501	744	13	the	the	DET
ftr-501	744	14	tax	tax	NOUN
ftr-501	744	15	is	be	AUX
ftr-501	744	16	properly	properly	ADV
ftr-501	744	17	assessed	assess	VERB
ftr-501	744	18	,	,	PUNCT
ftr-501	744	19	the	the	DET
ftr-501	744	20	taxpayer	taxpayer	NOUN
ftr-501	744	21	's	's	PART
ftr-501	744	22	voluntary	voluntary	ADJ
ftr-501	744	23	payment	payment	NOUN
ftr-501	744	24	of	of	ADP
ftr-501	744	25	the	the	DET
ftr-501	744	26	tax	tax	NOUN
ftr-501	744	27	is	be	AUX
ftr-501	744	28	irrelevant	irrelevant	ADJ
ftr-501	744	29	.	.	PUNCT
ftr-501	745	1	112	112	NUM
ftr-501	745	2	.	.	PUNCT
ftr-501	746	1	irc	irc	PROPN
ftr-501	746	2	§	§	PROPN
ftr-501	746	3	7433(a	7433(a	NUM
ftr-501	746	4	)	)	PUNCT
ftr-501	746	5	.	.	PUNCT
ftr-501	747	1	113	113	NUM
ftr-501	747	2	.	.	PUNCT
ftr-501	747	3	miklautsch	miklautsch	NOUN
ftr-501	747	4	,	,	PUNCT
ftr-501	747	5	90	90	NUM
ftr-501	747	6	-	-	SYM
ftr-501	747	7	2	2	NUM
ftr-501	747	8	u.s	u.s	PROPN
ftr-501	747	9	.	.	PROPN
ftr-501	747	10	tax	tax	PROPN
ftr-501	747	11	cas	cas	PROPN
ftr-501	747	12	.	.	PUNCT
ftr-501	747	13	(	(	PUNCT
ftr-501	747	14	cch	cch	PROPN
ftr-501	747	15	)	)	PUNCT
ftr-501	747	16	at	at	ADP
ftr-501	747	17	86,027	86,027	NUM
ftr-501	747	18	.	.	PUNCT
ftr-501	748	1	19931	19931	NUM
ftr-501	748	2	florida	florida	PROPN
ftr-501	748	3	tax	tax	NOUN
ftr-501	748	4	review	review	NOUN
ftr-501	748	5	open	open	VERB
ftr-501	748	6	[	[	X
ftr-501	748	7	]	]	X
ftr-501	748	8	the	the	DET
ftr-501	748	9	door	door	NOUN
ftr-501	748	10	to	to	ADP
ftr-501	748	11	whatever	whatever	DET
ftr-501	748	12	causes	cause	NOUN
ftr-501	748	13	of	of	ADP
ftr-501	748	14	action	action	NOUN
ftr-501	748	15	creative	creative	ADJ
ftr-501	748	16	lawyers	lawyer	NOUN
ftr-501	748	17	could	could	AUX
ftr-501	748	18	conjure	conjure	VERB
ftr-501	748	19	up	up	ADP
ftr-501	748	20	.	.	PUNCT
ftr-501	749	1	in	in	ADP
ftr-501	749	2	this	this	DET
ftr-501	749	3	case	case	NOUN
ftr-501	749	4	alone	alone	ADV
ftr-501	749	5	,	,	PUNCT
ftr-501	749	6	plaintiffs	plaintiff	NOUN
ftr-501	749	7	have	have	AUX
ftr-501	749	8	asserted	assert	VERB
ftr-501	749	9	causes	cause	NOUN
ftr-501	749	10	of	of	ADP
ftr-501	749	11	action	action	NOUN
ftr-501	749	12	under	under	ADP
ftr-501	749	13	rico	rico	PROPN
ftr-501	749	14	,	,	PUNCT
ftr-501	749	15	bivens	biven	NOUN
ftr-501	749	16	,	,	PUNCT
ftr-501	749	17	and	and	CCONJ
ftr-501	749	18	the	the	DET
ftr-501	749	19	federal	federal	ADJ
ftr-501	749	20	tort	tort	NOUN
ftr-501	749	21	claims	claim	NOUN
ftr-501	749	22	act	act	VERB
ftr-501	749	23	.	.	PUNCT
ftr-501	750	1	under	under	ADP
ftr-501	750	2	any	any	DET
ftr-501	750	3	one	one	NUM
ftr-501	750	4	of	of	ADP
ftr-501	750	5	these	these	DET
ftr-501	750	6	theories	theory	NOUN
ftr-501	750	7	,	,	PUNCT
ftr-501	750	8	the	the	DET
ftr-501	750	9	damages	damage	NOUN
ftr-501	750	10	could	could	AUX
ftr-501	750	11	well	well	ADV
ftr-501	750	12	exceed	exceed	VERB
ftr-501	750	13	$	$	SYM
ftr-501	750	14	100,000	100,000	NUM
ftr-501	750	15	.	.	PUNCT
ftr-501	751	1	under	under	ADP
ftr-501	751	2	this	this	DET
ftr-501	751	3	view	view	NOUN
ftr-501	751	4	,	,	PUNCT
ftr-501	751	5	the	the	DET
ftr-501	751	6	government	government	NOUN
ftr-501	751	7	becomes	become	VERB
ftr-501	751	8	exposed	expose	VERB
ftr-501	751	9	to	to	ADP
ftr-501	751	10	potential	potential	ADJ
ftr-501	751	11	liability	liability	NOUN
ftr-501	751	12	far	far	ADV
ftr-501	751	13	in	in	ADP
ftr-501	751	14	excess	excess	NOUN
ftr-501	751	15	of	of	ADP
ftr-501	751	16	$	$	SYM
ftr-501	751	17	100,000	100,000	NUM
ftr-501	751	18	.	.	PUNCT
ftr-501	752	1	such	such	ADJ
ftr-501	752	2	is	be	AUX
ftr-501	752	3	a	a	DET
ftr-501	752	4	result	result	NOUN
ftr-501	752	5	congress	congress	NOUN
ftr-501	752	6	sought	seek	VERB
ftr-501	752	7	to	to	PART
ftr-501	752	8	avoid	avoid	VERB
ftr-501	752	9	.	.	PUNCT
ftr-501	752	10	"	"	PUNCT
ftr-501	753	1	4	4	NUM
ftr-501	753	2	because	because	SCONJ
ftr-501	753	3	the	the	DET
ftr-501	753	4	court	court	NOUN
ftr-501	753	5	found	find	VERB
ftr-501	753	6	that	that	SCONJ
ftr-501	753	7	section	section	NOUN
ftr-501	753	8	7433	7433	NUM
ftr-501	753	9	provided	provide	VERB
ftr-501	753	10	the	the	DET
ftr-501	753	11	exclusive	exclusive	ADJ
ftr-501	753	12	remedy	remedy	NOUN
ftr-501	753	13	for	for	ADP
ftr-501	753	14	the	the	DET
ftr-501	753	15	actions	action	NOUN
ftr-501	753	16	complained	complain	VERB
ftr-501	753	17	of	of	ADP
ftr-501	753	18	,	,	PUNCT
ftr-501	753	19	the	the	DET
ftr-501	753	20	court	court	NOUN
ftr-501	753	21	dismissed	dismiss	VERB
ftr-501	753	22	plaintiffs	plaintiff	NOUN
ftr-501	753	23	'	'	PART
ftr-501	753	24	damages	damage	NOUN
ftr-501	753	25	claims	claim	NOUN
ftr-501	753	26	under	under	ADP
ftr-501	753	27	bivens	bivens	PROPN
ftr-501	753	28	,	,	PUNCT
ftr-501	753	29	rico	rico	PROPN
ftr-501	753	30	,	,	PUNCT
ftr-501	753	31	and	and	CCONJ
ftr-501	753	32	the	the	DET
ftr-501	753	33	federal	federal	ADJ
ftr-501	753	34	tort	tort	NOUN
ftr-501	753	35	claims	claim	NOUN
ftr-501	753	36	act	act	VERB
ftr-501	753	37	.	.	PUNCT
ftr-501	754	1	recognizing	recognize	VERB
ftr-501	754	2	that	that	SCONJ
ftr-501	754	3	"	"	PUNCT
ftr-501	754	4	this	this	PRON
ftr-501	754	5	is	be	AUX
ftr-501	754	6	a	a	DET
ftr-501	754	7	hollow	hollow	ADJ
ftr-501	754	8	victory	victory	NOUN
ftr-501	754	9	for	for	ADP
ftr-501	754	10	plaintiffs	plaintiff	NOUN
ftr-501	754	11	,	,	PUNCT
ftr-501	754	12	"	"	PUNCT
ftr-501	754	13	"	"	PUNCT
ftr-501	754	14	'	'	NUM
ftr-501	754	15	5	5	NUM
ftr-501	754	16	the	the	DET
ftr-501	754	17	court	court	NOUN
ftr-501	754	18	appeared	appear	VERB
ftr-501	754	19	to	to	PART
ftr-501	754	20	express	express	VERB
ftr-501	754	21	regret	regret	NOUN
ftr-501	754	22	that	that	SCONJ
ftr-501	754	23	it	it	PRON
ftr-501	754	24	was	be	AUX
ftr-501	754	25	forced	force	VERB
ftr-501	754	26	to	to	PART
ftr-501	754	27	so	so	ADV
ftr-501	754	28	hold	hold	VERB
ftr-501	754	29	,	,	PUNCT
ftr-501	754	30	announcing	announce	VERB
ftr-501	754	31	with	with	ADP
ftr-501	754	32	surely	surely	ADV
ftr-501	754	33	unintended	unintended	ADJ
ftr-501	754	34	irony	irony	NOUN
ftr-501	754	35	,	,	PUNCT
ftr-501	754	36	"	"	PUNCT
ftr-501	754	37	this	this	DET
ftr-501	754	38	court	court	NOUN
ftr-501	754	39	can	can	AUX
ftr-501	754	40	not	not	PART
ftr-501	754	41	ignore	ignore	VERB
ftr-501	754	42	a	a	DET
ftr-501	754	43	clear	clear	ADJ
ftr-501	754	44	congressional	congressional	ADJ
ftr-501	754	45	mandate	mandate	NOUN
ftr-501	754	46	.	.	PUNCT
ftr-501	755	1	"	"	PUNCT
ftr-501	755	2	'	'	PUNCT
ftr-501	755	3	16	16	NUM
ftr-501	755	4	the	the	DET
ftr-501	755	5	miklautsch	miklautsch	NOUN
ftr-501	755	6	opinion	opinion	NOUN
ftr-501	755	7	shows	show	VERB
ftr-501	755	8	quite	quite	ADV
ftr-501	755	9	well	well	ADV
ftr-501	755	10	both	both	CCONJ
ftr-501	755	11	the	the	DET
ftr-501	755	12	need	need	NOUN
ftr-501	755	13	for	for	ADP
ftr-501	755	14	taxpayer	taxpayer	NOUN
ftr-501	755	15	protection	protection	NOUN
ftr-501	755	16	from	from	ADP
ftr-501	755	17	procedurally	procedurally	ADV
ftr-501	755	18	proper	proper	ADJ
ftr-501	755	19	collections	collection	NOUN
ftr-501	755	20	actions	action	NOUN
ftr-501	755	21	based	base	VERB
ftr-501	755	22	on	on	ADP
ftr-501	755	23	erroneous	erroneous	ADJ
ftr-501	755	24	assessments	assessment	NOUN
ftr-501	755	25	,	,	PUNCT
ftr-501	755	26	and	and	CCONJ
ftr-501	755	27	the	the	DET
ftr-501	755	28	fact	fact	NOUN
ftr-501	755	29	that	that	SCONJ
ftr-501	755	30	section	section	NOUN
ftr-501	755	31	7433	7433	NUM
ftr-501	755	32	does	do	AUX
ftr-501	755	33	not	not	PART
ftr-501	755	34	provide	provide	VERB
ftr-501	755	35	that	that	DET
ftr-501	755	36	protection	protection	NOUN
ftr-501	755	37	.	.	PUNCT
ftr-501	756	1	the	the	DET
ftr-501	756	2	attempts	attempt	NOUN
ftr-501	756	3	by	by	ADP
ftr-501	756	4	the	the	DET
ftr-501	756	5	district	district	NOUN
ftr-501	756	6	court	court	NOUN
ftr-501	756	7	to	to	PART
ftr-501	756	8	interpret	interpret	VERB
ftr-501	756	9	that	that	DET
ftr-501	756	10	statute	statute	NOUN
ftr-501	756	11	so	so	SCONJ
ftr-501	756	12	as	as	SCONJ
ftr-501	756	13	to	to	PART
ftr-501	756	14	authorize	authorize	VERB
ftr-501	756	15	a	a	DET
ftr-501	756	16	cause	cause	NOUN
ftr-501	756	17	of	of	ADP
ftr-501	756	18	action	action	NOUN
ftr-501	756	19	in	in	ADP
ftr-501	756	20	this	this	DET
ftr-501	756	21	situation	situation	NOUN
ftr-501	756	22	serve	serve	VERB
ftr-501	756	23	only	only	ADV
ftr-501	756	24	to	to	PART
ftr-501	756	25	emphasize	emphasize	VERB
ftr-501	756	26	the	the	DET
ftr-501	756	27	statutory	statutory	ADJ
ftr-501	756	28	language	language	NOUN
ftr-501	756	29	and	and	CCONJ
ftr-501	756	30	legislative	legislative	ADJ
ftr-501	756	31	history	history	NOUN
ftr-501	756	32	expressly	expressly	ADV
ftr-501	756	33	limiting	limit	VERB
ftr-501	756	34	the	the	DET
ftr-501	756	35	statute	statute	NOUN
ftr-501	756	36	to	to	ADP
ftr-501	756	37	abusive	abusive	ADJ
ftr-501	756	38	collections	collection	NOUN
ftr-501	756	39	activities	activity	NOUN
ftr-501	756	40	.	.	PUNCT
ftr-501	757	1	iv	iv	X
ftr-501	757	2	.	.	PUNCT
ftr-501	757	3	coordination	coordination	NOUN
ftr-501	757	4	of	of	ADP
ftr-501	757	5	sections	section	NOUN
ftr-501	757	6	7431	7431	NUM
ftr-501	757	7	and	and	CCONJ
ftr-501	757	8	7433	7433	NUM
ftr-501	757	9	:	:	PUNCT
ftr-501	757	10	overlap	overlap	NOUN
ftr-501	757	11	and	and	CCONJ
ftr-501	757	12	gaps	gap	VERB
ftr-501	757	13	a.	a.	NOUN
ftr-501	757	14	overlap	overlap	NOUN
ftr-501	757	15	as	as	SCONJ
ftr-501	757	16	discussed	discuss	VERB
ftr-501	757	17	above	above	ADV
ftr-501	757	18	,	,	PUNCT
ftr-501	757	19	the	the	DET
ftr-501	757	20	enactment	enactment	NOUN
ftr-501	757	21	of	of	ADP
ftr-501	757	22	sections	section	NOUN
ftr-501	757	23	6103	6103	NUM
ftr-501	757	24	and	and	CCONJ
ftr-501	757	25	7431	7431	NUM
ftr-501	757	26	arose	arise	VERB
ftr-501	757	27	out	out	ADP
ftr-501	757	28	of	of	ADP
ftr-501	757	29	congressional	congressional	ADJ
ftr-501	757	30	concerns	concern	NOUN
ftr-501	757	31	that	that	PRON
ftr-501	757	32	information	information	NOUN
ftr-501	757	33	collected	collect	VERB
ftr-501	757	34	by	by	ADP
ftr-501	757	35	the	the	DET
ftr-501	757	36	internal	internal	ADJ
ftr-501	757	37	revenue	revenue	NOUN
ftr-501	757	38	service	service	NOUN
ftr-501	757	39	was	be	AUX
ftr-501	757	40	being	be	AUX
ftr-501	757	41	used	use	VERB
ftr-501	757	42	for	for	ADP
ftr-501	757	43	purposes	purpose	NOUN
ftr-501	757	44	unrelated	unrelated	ADJ
ftr-501	757	45	to	to	ADP
ftr-501	757	46	proper	proper	ADJ
ftr-501	757	47	tax	tax	NOUN
ftr-501	757	48	administration	administration	NOUN
ftr-501	757	49	.	.	PUNCT
ftr-501	758	1	section	section	NOUN
ftr-501	758	2	7431	7431	NUM
ftr-501	758	3	does	do	AUX
ftr-501	758	4	not	not	PART
ftr-501	758	5	,	,	PUNCT
ftr-501	758	6	therefore	therefore	ADV
ftr-501	758	7	,	,	PUNCT
ftr-501	758	8	create	create	VERB
ftr-501	758	9	a	a	DET
ftr-501	758	10	cause	cause	NOUN
ftr-501	758	11	of	of	ADP
ftr-501	758	12	action	action	NOUN
ftr-501	758	13	for	for	ADP
ftr-501	758	14	disclosures	disclosure	NOUN
ftr-501	758	15	legitimately	legitimately	ADV
ftr-501	758	16	related	relate	VERB
ftr-501	758	17	to	to	ADP
ftr-501	758	18	tax	tax	NOUN
ftr-501	758	19	administration	administration	NOUN
ftr-501	758	20	,	,	PUNCT
ftr-501	758	21	including	include	VERB
ftr-501	758	22	collection	collection	NOUN
ftr-501	758	23	efforts	effort	NOUN
ftr-501	758	24	.	.	PUNCT
ftr-501	758	25	"	"	PUNCT
ftr-501	759	1	'	'	PUNCT
ftr-501	759	2	7	7	NUM
ftr-501	759	3	conversely	conversely	ADV
ftr-501	759	4	,	,	PUNCT
ftr-501	759	5	section	section	NOUN
ftr-501	759	6	7433	7433	NUM
ftr-501	759	7	is	be	AUX
ftr-501	759	8	expressly	expressly	ADV
ftr-501	759	9	limited	limit	VERB
ftr-501	759	10	to	to	ADP
ftr-501	759	11	,	,	PUNCT
ftr-501	759	12	and	and	CCONJ
ftr-501	759	13	the	the	DET
ftr-501	759	14	exclusive	exclusive	ADJ
ftr-501	759	15	remedy	remedy	NOUN
ftr-501	759	16	for	for	ADP
ftr-501	759	17	,	,	PUNCT
ftr-501	759	18	improper	improper	ADJ
ftr-501	759	19	practices	practice	NOUN
ftr-501	759	20	during	during	ADP
ftr-501	759	21	the	the	DET
ftr-501	759	22	collection	collection	NOUN
ftr-501	759	23	process	process	NOUN
ftr-501	759	24	.	.	PUNCT
ftr-501	760	1	statutory	statutory	ADJ
ftr-501	760	2	construction	construction	NOUN
ftr-501	760	3	compels	compel	VERB
ftr-501	760	4	the	the	DET
ftr-501	760	5	conclusion	conclusion	NOUN
ftr-501	760	6	that	that	SCONJ
ftr-501	760	7	,	,	PUNCT
ftr-501	760	8	in	in	ADP
ftr-501	760	9	a	a	DET
ftr-501	760	10	situation	situation	NOUN
ftr-501	760	11	where	where	SCONJ
ftr-501	760	12	both	both	DET
ftr-501	760	13	sections	section	NOUN
ftr-501	760	14	114	114	NUM
ftr-501	760	15	.	.	PUNCT
ftr-501	761	1	i	i	PRON
ftr-501	761	2	d.	d.	PROPN
ftr-501	761	3	115	115	NUM
ftr-501	761	4	.	.	PUNCT
ftr-501	762	1	i	i	PRON
ftr-501	762	2	d.	d.	PROPN
ftr-501	762	3	at	at	ADP
ftr-501	762	4	86,028	86,028	NUM
ftr-501	762	5	.	.	PUNCT
ftr-501	763	1	116	116	NUM
ftr-501	763	2	.	.	PUNCT
ftr-501	764	1	i	i	PRON
ftr-501	764	2	d.	d.	PROPN
ftr-501	764	3	one	one	NUM
ftr-501	764	4	can	can	AUX
ftr-501	764	5	not	not	PART
ftr-501	764	6	help	help	VERB
ftr-501	764	7	wondering	wonder	VERB
ftr-501	764	8	if	if	SCONJ
ftr-501	764	9	perhaps	perhaps	ADV
ftr-501	764	10	the	the	DET
ftr-501	764	11	court	court	NOUN
ftr-501	764	12	did	do	AUX
ftr-501	764	13	not	not	PART
ftr-501	764	14	actually	actually	ADV
ftr-501	764	15	begin	begin	VERB
ftr-501	764	16	from	from	ADP
ftr-501	764	17	its	its	PRON
ftr-501	764	18	conclusion	conclusion	NOUN
ftr-501	764	19	that	that	SCONJ
ftr-501	764	20	congress	congress	PROPN
ftr-501	764	21	intended	intend	VERB
ftr-501	764	22	that	that	SCONJ
ftr-501	764	23	there	there	PRON
ftr-501	764	24	be	be	VERB
ftr-501	764	25	only	only	ADV
ftr-501	764	26	limited	limited	ADJ
ftr-501	764	27	liability	liability	NOUN
ftr-501	764	28	in	in	ADP
ftr-501	764	29	any	any	DET
ftr-501	764	30	action	action	NOUN
ftr-501	764	31	involving	involve	VERB
ftr-501	764	32	,	,	PUNCT
ftr-501	764	33	ultimately	ultimately	ADV
ftr-501	764	34	,	,	PUNCT
ftr-501	764	35	the	the	DET
ftr-501	764	36	collection	collection	NOUN
ftr-501	764	37	of	of	ADP
ftr-501	764	38	a	a	DET
ftr-501	764	39	tax	tax	NOUN
ftr-501	764	40	.	.	PUNCT
ftr-501	765	1	117	117	NUM
ftr-501	765	2	.	.	PUNCT
ftr-501	766	1	see	see	VERB
ftr-501	766	2	,	,	PUNCT
ftr-501	766	3	e.g.	e.g.	ADV
ftr-501	766	4	,	,	PUNCT
ftr-501	766	5	elias	elias	PROPN
ftr-501	766	6	v.	v.	PROPN
ftr-501	766	7	united	united	PROPN
ftr-501	766	8	states	states	PROPN
ftr-501	766	9	,	,	PUNCT
ftr-501	766	10	91	91	NUM
ftr-501	766	11	-	-	SYM
ftr-501	766	12	1	1	NUM
ftr-501	766	13	u.s	u.s	PROPN
ftr-501	766	14	.	.	PROPN
ftr-501	766	15	tax	tax	PROPN
ftr-501	766	16	cas	cas	PROPN
ftr-501	766	17	.	.	PUNCT
ftr-501	767	1	(	(	PUNCT
ftr-501	767	2	cch	cch	PROPN
ftr-501	767	3	)	)	PUNCT
ftr-501	767	4	50,040	50,040	NUM
ftr-501	767	5	,	,	PUNCT
ftr-501	767	6	67	67	NUM
ftr-501	767	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	767	8	(	(	PUNCT
ftr-501	767	9	p	p	NOUN
ftr-501	767	10	-	-	PUNCT
ftr-501	767	11	h	h	NOUN
ftr-501	767	12	)	)	PUNCT
ftr-501	767	13	91	91	NUM
ftr-501	767	14	-	-	SYM
ftr-501	767	15	438	438	NUM
ftr-501	767	16	(	(	PUNCT
ftr-501	767	17	c.d	c.d	PROPN
ftr-501	767	18	.	.	PROPN
ftr-501	767	19	cal	cal	PROPN
ftr-501	767	20	.	.	PUNCT
ftr-501	767	21	1990	1990	NUM
ftr-501	767	22	)	)	PUNCT
ftr-501	767	23	,	,	PUNCT
ftr-501	767	24	affd	affd	PROPN
ftr-501	767	25	,	,	PUNCT
ftr-501	767	26	974	974	NUM
ftr-501	767	27	f.2d	f.2d	NOUN
ftr-501	767	28	1341	1341	NUM
ftr-501	767	29	(	(	PUNCT
ftr-501	767	30	9th	9th	ADJ
ftr-501	767	31	cir	cir	NOUN
ftr-501	767	32	.	.	PROPN
ftr-501	767	33	1992	1992	NUM
ftr-501	767	34	)	)	PUNCT
ftr-501	767	35	;	;	PUNCT
ftr-501	767	36	flippo	flippo	PROPN
ftr-501	767	37	v.	v.	ADP
ftr-501	767	38	united	united	PROPN
ftr-501	767	39	states	states	PROPN
ftr-501	767	40	,	,	PUNCT
ftr-501	767	41	670	670	NUM
ftr-501	767	42	f.	f.	PROPN
ftr-501	767	43	supp	supp	PROPN
ftr-501	767	44	.	.	PUNCT
ftr-501	768	1	638	638	NUM
ftr-501	768	2	(	(	PUNCT
ftr-501	768	3	w.d.n.c	w.d.n.c	PROPN
ftr-501	768	4	.	.	PROPN
ftr-501	768	5	1987	1987	NUM
ftr-501	768	6	)	)	PUNCT
ftr-501	768	7	,	,	PUNCT
ftr-501	768	8	aff'd	aff'd	NOUN
ftr-501	768	9	,	,	PUNCT
ftr-501	768	10	849	849	NUM
ftr-501	768	11	f.2d	f.2d	NOUN
ftr-501	768	12	604	604	NUM
ftr-501	768	13	(	(	PUNCT
ftr-501	768	14	4th	4th	ADJ
ftr-501	768	15	cir	cir	NOUN
ftr-501	768	16	.	.	PUNCT
ftr-501	768	17	1988	1988	NUM
ftr-501	768	18	)	)	PUNCT
ftr-501	768	19	.	.	PUNCT
ftr-501	769	1	[	[	X
ftr-501	769	2	vol	vol	NOUN
ftr-501	769	3	1:10	1:10	NUM
ftr-501	769	4	irc	irc	PROPN
ftr-501	769	5	§	§	PROPN
ftr-501	769	6	§	§	PROPN
ftr-501	769	7	7431	7431	NUM
ftr-501	769	8	and	and	CCONJ
ftr-501	769	9	7433	7433	NUM
ftr-501	769	10	might	might	AUX
ftr-501	769	11	arguably	arguably	ADV
ftr-501	769	12	apply,1	apply,1	VERB
ftr-501	769	13	8	8	NUM
ftr-501	769	14	section	section	NOUN
ftr-501	769	15	7433	7433	NUM
ftr-501	769	16	controls	control	NOUN
ftr-501	769	17	.	.	PUNCT
ftr-501	770	1	in	in	ADP
ftr-501	770	2	the	the	DET
ftr-501	770	3	ordinary	ordinary	ADJ
ftr-501	770	4	case	case	NOUN
ftr-501	770	5	,	,	PUNCT
ftr-501	770	6	the	the	DET
ftr-501	770	7	courts	court	NOUN
ftr-501	770	8	have	have	AUX
ftr-501	770	9	generally	generally	ADV
ftr-501	770	10	had	have	VERB
ftr-501	770	11	little	little	ADJ
ftr-501	770	12	difficulty	difficulty	NOUN
ftr-501	770	13	in	in	ADP
ftr-501	770	14	reaching	reach	VERB
ftr-501	770	15	the	the	DET
ftr-501	770	16	same	same	ADJ
ftr-501	770	17	conclusion.n	conclusion.n	PROPN
ftr-501	770	18	9	9	NUM
ftr-501	770	19	b.	b.	NOUN
ftr-501	770	20	gaps	gap	NOUN
ftr-501	770	21	in	in	ADP
ftr-501	770	22	coverage	coverage	NOUN
ftr-501	770	23	1	1	NUM
ftr-501	770	24	.	.	PUNCT
ftr-501	771	1	no	no	DET
ftr-501	771	2	liability	liability	NOUN
ftr-501	771	3	for	for	ADP
ftr-501	771	4	abuses	abuse	NOUN
ftr-501	771	5	during	during	ADP
ftr-501	771	6	assessment	assessment	NOUN
ftr-501	771	7	phase.-a	phase.-a	NOUN
ftr-501	771	8	more	more	ADV
ftr-501	771	9	difficult	difficult	ADJ
ftr-501	771	10	question	question	NOUN
ftr-501	771	11	arises	arise	VERB
ftr-501	771	12	in	in	ADP
ftr-501	771	13	a	a	DET
ftr-501	771	14	situation	situation	NOUN
ftr-501	771	15	not	not	PART
ftr-501	771	16	directly	directly	ADV
ftr-501	771	17	addressed	address	VERB
ftr-501	771	18	by	by	ADP
ftr-501	771	19	either	either	DET
ftr-501	771	20	statute	statute	PROPN
ftr-501	771	21	,	,	PUNCT
ftr-501	771	22	where	where	SCONJ
ftr-501	771	23	an	an	DET
ftr-501	771	24	otherwise	otherwise	ADV
ftr-501	771	25	authorized	authorize	VERB
ftr-501	771	26	disclosure	disclosure	NOUN
ftr-501	771	27	of	of	ADP
ftr-501	771	28	information	information	NOUN
ftr-501	771	29	or	or	CCONJ
ftr-501	771	30	otherwise	otherwise	ADV
ftr-501	771	31	proper	proper	ADJ
ftr-501	771	32	collection	collection	NOUN
ftr-501	771	33	effort	effort	NOUN
ftr-501	771	34	is	be	AUX
ftr-501	771	35	based	base	VERB
ftr-501	771	36	on	on	ADP
ftr-501	771	37	an	an	DET
ftr-501	771	38	erroneous	erroneous	ADJ
ftr-501	771	39	assessment	assessment	NOUN
ftr-501	771	40	.	.	PUNCT
ftr-501	772	1	because	because	SCONJ
ftr-501	772	2	congress	congress	PROPN
ftr-501	772	3	has	have	AUX
ftr-501	772	4	provided	provide	VERB
ftr-501	772	5	no	no	DET
ftr-501	772	6	direct	direct	ADJ
ftr-501	772	7	action	action	NOUN
ftr-501	772	8	for	for	ADP
ftr-501	772	9	improper	improper	ADJ
ftr-501	772	10	assessment	assessment	NOUN
ftr-501	772	11	of	of	ADP
ftr-501	772	12	tax	tax	NOUN
ftr-501	772	13	deficiencies	deficiency	NOUN
ftr-501	772	14	,	,	PUNCT
ftr-501	772	15	taxpayers	taxpayer	NOUN
ftr-501	772	16	have	have	AUX
ftr-501	772	17	sought	seek	VERB
ftr-501	772	18	to	to	PART
ftr-501	772	19	mold	mold	VERB
ftr-501	772	20	their	their	PRON
ftr-501	772	21	claims	claim	NOUN
ftr-501	772	22	for	for	ADP
ftr-501	772	23	such	such	ADJ
ftr-501	772	24	activities	activity	NOUN
ftr-501	772	25	to	to	PART
ftr-501	772	26	fit	fit	VERB
ftr-501	772	27	the	the	DET
ftr-501	772	28	definitions	definition	NOUN
ftr-501	772	29	of	of	ADP
ftr-501	772	30	section	section	NOUN
ftr-501	772	31	7431	7431	NUM
ftr-501	772	32	and	and	CCONJ
ftr-501	772	33	section	section	NOUN
ftr-501	772	34	7433	7433	NUM
ftr-501	772	35	.	.	PUNCT
ftr-501	773	1	although	although	SCONJ
ftr-501	773	2	some	some	DET
ftr-501	773	3	courts	court	NOUN
ftr-501	773	4	have	have	AUX
ftr-501	773	5	extended	extend	VERB
ftr-501	773	6	section	section	NOUN
ftr-501	773	7	7431	7431	NUM
ftr-501	773	8	liability	liability	NOUN
ftr-501	773	9	to	to	ADP
ftr-501	773	10	such	such	ADJ
ftr-501	773	11	situations	situation	NOUN
ftr-501	773	12	with	with	ADP
ftr-501	773	13	little	little	ADJ
ftr-501	773	14	apparent	apparent	ADJ
ftr-501	773	15	violence	violence	NOUN
ftr-501	773	16	to	to	ADP
ftr-501	773	17	the	the	DET
ftr-501	773	18	statutory	statutory	ADJ
ftr-501	773	19	language	language	NOUN
ftr-501	773	20	or	or	CCONJ
ftr-501	773	21	legislative	legislative	ADJ
ftr-501	773	22	history	history	NOUN
ftr-501	773	23	,	,	PUNCT
ftr-501	773	24	"	"	PUNCT
ftr-501	773	25	°	°	CCONJ
ftr-501	773	26	the	the	DET
ftr-501	773	27	same	same	ADJ
ftr-501	773	28	is	be	AUX
ftr-501	773	29	not	not	PART
ftr-501	773	30	true	true	ADJ
ftr-501	773	31	with	with	ADP
ftr-501	773	32	regard	regard	NOUN
ftr-501	773	33	to	to	ADP
ftr-501	773	34	section	section	NOUN
ftr-501	773	35	7433	7433	NUM
ftr-501	773	36	actions	action	NOUN
ftr-501	773	37	.	.	PUNCT
ftr-501	773	38	'	'	PUNCT
ftr-501	774	1	under	under	ADP
ftr-501	774	2	the	the	DET
ftr-501	774	3	present	present	ADJ
ftr-501	774	4	statutory	statutory	ADJ
ftr-501	774	5	scheme	scheme	NOUN
ftr-501	774	6	,	,	PUNCT
ftr-501	774	7	taxpayers	taxpayer	NOUN
ftr-501	774	8	have	have	VERB
ftr-501	774	9	no	no	DET
ftr-501	774	10	adequate	adequate	ADJ
ftr-501	774	11	recourse	recourse	NOUN
ftr-501	774	12	for	for	ADP
ftr-501	774	13	damages	damage	NOUN
ftr-501	774	14	caused	cause	VERB
ftr-501	774	15	by	by	ADP
ftr-501	774	16	the	the	DET
ftr-501	774	17	disregard	disregard	NOUN
ftr-501	774	18	of	of	ADP
ftr-501	774	19	proper	proper	ADJ
ftr-501	774	20	assessment	assessment	NOUN
ftr-501	774	21	procedures	procedure	NOUN
ftr-501	774	22	or	or	CCONJ
ftr-501	774	23	by	by	ADP
ftr-501	774	24	the	the	DET
ftr-501	774	25	procedurally	procedurally	ADV
ftr-501	774	26	proper	proper	ADJ
ftr-501	774	27	collections	collection	NOUN
ftr-501	774	28	(	(	PUNCT
ftr-501	774	29	and	and	CCONJ
ftr-501	774	30	,	,	PUNCT
ftr-501	774	31	in	in	ADP
ftr-501	774	32	some	some	DET
ftr-501	774	33	jurisdictions	jurisdiction	NOUN
ftr-501	774	34	,	,	PUNCT
ftr-501	774	35	the	the	DET
ftr-501	774	36	disclosures	disclosure	NOUN
ftr-501	774	37	)	)	PUNCT
ftr-501	774	38	that	that	PRON
ftr-501	774	39	follow	follow	VERB
ftr-501	774	40	.	.	PUNCT
ftr-501	775	1	the	the	DET
ftr-501	775	2	taxpayer	taxpayer	NOUN
ftr-501	775	3	is	be	AUX
ftr-501	775	4	,	,	PUNCT
ftr-501	775	5	of	of	ADP
ftr-501	775	6	course	course	NOUN
ftr-501	775	7	,	,	PUNCT
ftr-501	775	8	entitled	entitle	VERB
ftr-501	775	9	to	to	PART
ftr-501	775	10	have	have	VERB
ftr-501	775	11	the	the	DET
ftr-501	775	12	assessment	assessment	NOUN
ftr-501	775	13	reversed	reverse	VERB
ftr-501	775	14	following	follow	VERB
ftr-501	775	15	an	an	DET
ftr-501	775	16	administrative	administrative	ADJ
ftr-501	775	17	orjudicial	orjudicial	ADJ
ftr-501	775	18	determination	determination	NOUN
ftr-501	775	19	that	that	SCONJ
ftr-501	775	20	it	it	PRON
ftr-501	775	21	was	be	AUX
ftr-501	775	22	erroneous	erroneous	ADJ
ftr-501	775	23	,	,	PUNCT
ftr-501	775	24	and	and	CCONJ
ftr-501	775	25	to	to	ADP
ftr-501	775	26	the	the	DET
ftr-501	775	27	return	return	NOUN
ftr-501	775	28	of	of	ADP
ftr-501	775	29	the	the	DET
ftr-501	775	30	seized	seize	VERB
ftr-501	775	31	property	property	NOUN
ftr-501	775	32	(	(	PUNCT
ftr-501	775	33	or	or	CCONJ
ftr-501	775	34	the	the	DET
ftr-501	775	35	proceeds	proceed	NOUN
ftr-501	775	36	from	from	ADP
ftr-501	775	37	the	the	DET
ftr-501	775	38	sale	sale	NOUN
ftr-501	775	39	thereof	thereof	ADV
ftr-501	775	40	)	)	PUNCT
ftr-501	775	41	.	.	PUNCT
ftr-501	776	1	in	in	ADP
ftr-501	776	2	many	many	ADJ
ftr-501	776	3	cases	case	NOUN
ftr-501	776	4	,	,	PUNCT
ftr-501	776	5	however	however	ADV
ftr-501	776	6	,	,	PUNCT
ftr-501	776	7	such	such	DET
ftr-501	776	8	a	a	DET
ftr-501	776	9	limited	limited	ADJ
ftr-501	776	10	remedy	remedy	NOUN
ftr-501	776	11	will	will	AUX
ftr-501	776	12	be	be	AUX
ftr-501	776	13	completely	completely	ADV
ftr-501	776	14	inadequate	inadequate	ADJ
ftr-501	776	15	to	to	PART
ftr-501	776	16	restore	restore	VERB
ftr-501	776	17	the	the	DET
ftr-501	776	18	direct	direct	ADJ
ftr-501	776	19	,	,	PUNCT
ftr-501	776	20	economic	economic	ADJ
ftr-501	776	21	damages	damage	NOUN
ftr-501	776	22	sustained	sustain	VERB
ftr-501	776	23	by	by	ADP
ftr-501	776	24	the	the	DET
ftr-501	776	25	taxpayer	taxpayer	NOUN
ftr-501	776	26	as	as	ADP
ftr-501	776	27	a	a	DET
ftr-501	776	28	result	result	NOUN
ftr-501	776	29	of	of	ADP
ftr-501	776	30	the	the	DET
ftr-501	776	31	unjustified	unjustified	ADJ
ftr-501	776	32	seizure	seizure	NOUN
ftr-501	776	33	of	of	ADP
ftr-501	776	34	property	property	NOUN
ftr-501	776	35	and	and	CCONJ
ftr-501	776	36	interruption	interruption	NOUN
ftr-501	776	37	of	of	ADP
ftr-501	776	38	business	business	NOUN
ftr-501	776	39	,	,	PUNCT
ftr-501	776	40	to	to	PART
ftr-501	776	41	say	say	VERB
ftr-501	776	42	nothing	nothing	PRON
ftr-501	776	43	of	of	ADP
ftr-501	776	44	collateral	collateral	ADJ
ftr-501	776	45	injuries	injury	NOUN
ftr-501	776	46	such	such	ADJ
ftr-501	776	47	as	as	ADP
ftr-501	776	48	damage	damage	NOUN
ftr-501	776	49	to	to	ADP
ftr-501	776	50	the	the	DET
ftr-501	776	51	taxpayer	taxpayer	NOUN
ftr-501	776	52	's	's	PART
ftr-501	776	53	credit	credit	NOUN
ftr-501	776	54	and	and	CCONJ
ftr-501	776	55	reputation	reputation	NOUN
ftr-501	776	56	.	.	PUNCT
ftr-501	777	1	the	the	DET
ftr-501	777	2	danger	danger	NOUN
ftr-501	777	3	created	create	VERB
ftr-501	777	4	by	by	ADP
ftr-501	777	5	this	this	DET
ftr-501	777	6	gap	gap	NOUN
ftr-501	777	7	in	in	ADP
ftr-501	777	8	the	the	DET
ftr-501	777	9	coverage	coverage	NOUN
ftr-501	777	10	,	,	PUNCT
ftr-501	777	11	which	which	PRON
ftr-501	777	12	is	be	AUX
ftr-501	777	13	most	most	ADV
ftr-501	777	14	egregious	egregious	ADJ
ftr-501	777	15	in	in	ADP
ftr-501	777	16	the	the	DET
ftr-501	777	17	collections	collection	NOUN
ftr-501	777	18	area	area	NOUN
ftr-501	777	19	,	,	PUNCT
ftr-501	777	20	is	be	AUX
ftr-501	777	21	that	that	SCONJ
ftr-501	777	22	the	the	DET
ftr-501	777	23	internal	internal	ADJ
ftr-501	777	24	revenue	revenue	NOUN
ftr-501	777	25	service	service	NOUN
ftr-501	777	26	is	be	AUX
ftr-501	777	27	under	under	ADP
ftr-501	777	28	no	no	DET
ftr-501	777	29	direct	direct	ADJ
ftr-501	777	30	pressure	pressure	NOUN
ftr-501	777	31	to	to	PART
ftr-501	777	32	prevent	prevent	VERB
ftr-501	777	33	or	or	CCONJ
ftr-501	777	34	avoid	avoid	VERB
ftr-501	777	35	unjustified	unjustified	ADJ
ftr-501	777	36	assessments	assessment	NOUN
ftr-501	777	37	or	or	CCONJ
ftr-501	777	38	overassessments	overassessment	NOUN
ftr-501	777	39	.	.	PUNCT
ftr-501	778	1	the	the	DET
ftr-501	778	2	worst	bad	ADJ
ftr-501	778	3	that	that	PRON
ftr-501	778	4	can	can	AUX
ftr-501	778	5	happen	happen	VERB
ftr-501	778	6	,	,	PUNCT
ftr-501	778	7	after	after	ADV
ftr-501	778	8	all	all	ADV
ftr-501	778	9	,	,	PUNCT
ftr-501	778	10	is	be	AUX
ftr-501	778	11	that	that	SCONJ
ftr-501	778	12	the	the	DET
ftr-501	778	13	service	service	NOUN
ftr-501	778	14	will	will	AUX
ftr-501	778	15	have	have	VERB
ftr-501	778	16	to	to	ADP
ftr-501	778	17	118	118	NUM
ftr-501	778	18	.	.	PUNCT
ftr-501	779	1	an	an	DET
ftr-501	779	2	example	example	NOUN
ftr-501	779	3	of	of	ADP
ftr-501	779	4	such	such	DET
ftr-501	779	5	a	a	DET
ftr-501	779	6	situation	situation	NOUN
ftr-501	779	7	would	would	AUX
ftr-501	779	8	be	be	AUX
ftr-501	779	9	where	where	SCONJ
ftr-501	779	10	an	an	DET
ftr-501	779	11	unauthorized	unauthorized	ADJ
ftr-501	779	12	disclosure	disclosure	NOUN
ftr-501	779	13	(	(	PUNCT
ftr-501	779	14	to	to	ADP
ftr-501	779	15	the	the	DET
ftr-501	779	16	wrong	wrong	ADJ
ftr-501	779	17	person	person	NOUN
ftr-501	779	18	,	,	PUNCT
ftr-501	779	19	or	or	CCONJ
ftr-501	779	20	of	of	ADP
ftr-501	779	21	incorrect	incorrect	ADJ
ftr-501	779	22	information	information	NOUN
ftr-501	779	23	)	)	PUNCT
ftr-501	779	24	is	be	AUX
ftr-501	779	25	made	make	VERB
ftr-501	779	26	by	by	ADP
ftr-501	779	27	way	way	NOUN
ftr-501	779	28	of	of	ADP
ftr-501	779	29	a	a	DET
ftr-501	779	30	procedurally	procedurally	ADV
ftr-501	779	31	-	-	PUNCT
ftr-501	779	32	flawed	flaw	VERB
ftr-501	779	33	collection	collection	NOUN
ftr-501	779	34	activity	activity	NOUN
ftr-501	779	35	,	,	PUNCT
ftr-501	779	36	such	such	ADJ
ftr-501	779	37	as	as	ADP
ftr-501	779	38	in	in	ADP
ftr-501	779	39	the	the	DET
ftr-501	779	40	case	case	NOUN
ftr-501	779	41	of	of	ADP
ftr-501	779	42	a	a	DET
ftr-501	779	43	levy	levy	NOUN
ftr-501	779	44	without	without	ADP
ftr-501	779	45	proper	proper	ADJ
ftr-501	779	46	notice	notice	NOUN
ftr-501	779	47	to	to	ADP
ftr-501	779	48	the	the	DET
ftr-501	779	49	taxpayer	taxpayer	NOUN
ftr-501	779	50	.	.	PUNCT
ftr-501	780	1	119	119	NUM
ftr-501	780	2	.	.	PUNCT
ftr-501	781	1	see	see	VERB
ftr-501	781	2	,	,	PUNCT
ftr-501	781	3	e.g.	e.g.	ADV
ftr-501	781	4	,	,	PUNCT
ftr-501	781	5	traxler	traxler	NOUN
ftr-501	781	6	v.	v.	PROPN
ftr-501	781	7	united	united	PROPN
ftr-501	781	8	states	states	PROPN
ftr-501	781	9	,	,	PUNCT
ftr-501	781	10	88	88	NUM
ftr-501	781	11	-	-	SYM
ftr-501	781	12	2	2	NUM
ftr-501	781	13	u.s	u.s	PROPN
ftr-501	781	14	.	.	PROPN
ftr-501	781	15	tax	tax	PROPN
ftr-501	781	16	cas	cas	PROPN
ftr-501	781	17	.	.	PROPN
ftr-501	782	1	€	€	SYM
ftr-501	782	2	i	i	PROPN
ftr-501	782	3	9627	9627	NUM
ftr-501	782	4	,	,	PUNCT
ftr-501	782	5	63	63	NUM
ftr-501	782	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-501	782	7	89	89	NUM
ftr-501	782	8	-	-	SYM
ftr-501	782	9	577	577	NUM
ftr-501	782	10	(	(	PUNCT
ftr-501	782	11	e.d	e.d	PROPN
ftr-501	782	12	.	.	PROPN
ftr-501	782	13	cal	cal	PROPN
ftr-501	782	14	.	.	PUNCT
ftr-501	782	15	1988	1988	NUM
ftr-501	782	16	)	)	PUNCT
ftr-501	782	17	;	;	PUNCT
ftr-501	782	18	flippo	flippo	PROPN
ftr-501	782	19	v.	v.	ADP
ftr-501	782	20	united	united	PROPN
ftr-501	782	21	states	states	PROPN
ftr-501	782	22	,	,	PUNCT
ftr-501	782	23	670	670	NUM
ftr-501	782	24	f.	f.	PROPN
ftr-501	782	25	supp	supp	PROPN
ftr-501	782	26	.	.	PUNCT
ftr-501	783	1	638	638	NUM
ftr-501	783	2	(	(	PUNCT
ftr-501	783	3	w.d.n.c	w.d.n.c	PROPN
ftr-501	783	4	.	.	PROPN
ftr-501	783	5	1987	1987	NUM
ftr-501	783	6	)	)	PUNCT
ftr-501	783	7	.	.	PUNCT
ftr-501	784	1	aff'd	aff'd	NOUN
ftr-501	784	2	,	,	PUNCT
ftr-501	784	3	849	849	NUM
ftr-501	784	4	f.2d	f.2d	NOUN
ftr-501	784	5	604	604	NUM
ftr-501	784	6	(	(	PUNCT
ftr-501	784	7	4th	4th	ADJ
ftr-501	784	8	cir	cir	NOUN
ftr-501	784	9	.	.	PUNCT
ftr-501	784	10	1988	1988	NUM
ftr-501	784	11	)	)	PUNCT
ftr-501	784	12	.	.	PUNCT
ftr-501	785	1	120	120	NUM
ftr-501	785	2	.	.	PUNCT
ftr-501	786	1	see	see	VERB
ftr-501	786	2	supra	supra	ADJ
ftr-501	786	3	text	text	NOUN
ftr-501	786	4	accompanying	accompanying	ADJ
ftr-501	786	5	notes	note	NOUN
ftr-501	786	6	64	64	NUM
ftr-501	786	7	-	-	SYM
ftr-501	786	8	67	67	NUM
ftr-501	786	9	.	.	PUNCT
ftr-501	786	10	121	121	NUM
ftr-501	786	11	.	.	PUNCT
ftr-501	787	1	the	the	DET
ftr-501	787	2	opinion	opinion	NOUN
ftr-501	787	3	in	in	ADP
ftr-501	787	4	miklautsch	miklautsch	NOUN
ftr-501	787	5	,	,	PUNCT
ftr-501	787	6	discussed	discuss	VERB
ftr-501	787	7	supra	supra	ADJ
ftr-501	787	8	part	part	NOUN
ftr-501	787	9	111	111	NUM
ftr-501	787	10	,	,	PUNCT
ftr-501	787	11	illustrates	illustrate	VERB
ftr-501	787	12	the	the	DET
ftr-501	787	13	ungainly	ungainly	ADJ
ftr-501	787	14	results	result	NOUN
ftr-501	787	15	that	that	PRON
ftr-501	787	16	obtain	obtain	VERB
ftr-501	787	17	when	when	SCONJ
ftr-501	787	18	a	a	DET
ftr-501	787	19	court	court	NOUN
ftr-501	787	20	tries	try	VERB
ftr-501	787	21	to	to	PART
ftr-501	787	22	fill	fill	VERB
ftr-501	787	23	this	this	DET
ftr-501	787	24	gap	gap	NOUN
ftr-501	787	25	judicially	judicially	ADV
ftr-501	787	26	,	,	PUNCT
ftr-501	787	27	yet	yet	CCONJ
ftr-501	787	28	still	still	ADV
ftr-501	787	29	cling	cle	VERB
ftr-501	787	30	to	to	ADP
ftr-501	787	31	a	a	DET
ftr-501	787	32	pretense	pretense	NOUN
ftr-501	787	33	of	of	ADP
ftr-501	787	34	honoring	honor	VERB
ftr-501	787	35	the	the	DET
ftr-501	787	36	statutory	statutory	ADJ
ftr-501	787	37	language	language	NOUN
ftr-501	787	38	.	.	PUNCT
ftr-501	788	1	1993	1993	NUM
ftr-501	788	2	]	]	PUNCT
ftr-501	788	3	florida	florida	PROPN
ftr-501	788	4	tax	tax	PROPN
ftr-501	788	5	review	review	NOUN
ftr-501	788	6	return	return	VERB
ftr-501	788	7	property	property	NOUN
ftr-501	788	8	that	that	PRON
ftr-501	788	9	was	be	AUX
ftr-501	788	10	improperly	improperly	ADV
ftr-501	788	11	taken	take	VERB
ftr-501	788	12	,	,	PUNCT
ftr-501	788	13	and	and	CCONJ
ftr-501	788	14	then	then	ADV
ftr-501	788	15	only	only	ADV
ftr-501	788	16	if	if	SCONJ
ftr-501	788	17	the	the	DET
ftr-501	788	18	overassessment	overassessment	NOUN
ftr-501	788	19	is	be	AUX
ftr-501	788	20	discovered	discover	VERB
ftr-501	788	21	,	,	PUNCT
ftr-501	788	22	contested	contest	VERB
ftr-501	788	23	,	,	PUNCT
ftr-501	788	24	and	and	CCONJ
ftr-501	788	25	ruled	rule	VERB
ftr-501	788	26	erroneous	erroneous	ADJ
ftr-501	788	27	.	.	PUNCT
ftr-501	789	1	at	at	ADP
ftr-501	789	2	least	least	ADJ
ftr-501	789	3	with	with	ADP
ftr-501	789	4	regard	regard	NOUN
ftr-501	789	5	to	to	ADP
ftr-501	789	6	collections	collection	NOUN
ftr-501	789	7	based	base	VERB
ftr-501	789	8	on	on	ADP
ftr-501	789	9	erroneous	erroneous	ADJ
ftr-501	789	10	assessments	assessment	NOUN
ftr-501	789	11	,	,	PUNCT
ftr-501	789	12	this	this	DET
ftr-501	789	13	gap	gap	NOUN
ftr-501	789	14	in	in	ADP
ftr-501	789	15	coverage	coverage	NOUN
ftr-501	789	16	can	can	AUX
ftr-501	789	17	not	not	PART
ftr-501	789	18	be	be	AUX
ftr-501	789	19	judicially	judicially	ADV
ftr-501	789	20	corrected	correct	VERB
ftr-501	789	21	unless	unless	SCONJ
ftr-501	789	22	the	the	DET
ftr-501	789	23	courts	court	NOUN
ftr-501	789	24	abandon	abandon	VERB
ftr-501	789	25	the	the	DET
ftr-501	789	26	language	language	NOUN
ftr-501	789	27	and	and	CCONJ
ftr-501	789	28	legislative	legislative	ADJ
ftr-501	789	29	history	history	NOUN
ftr-501	789	30	of	of	ADP
ftr-501	789	31	section	section	NOUN
ftr-501	789	32	7433	7433	NUM
ftr-501	789	33	,	,	PUNCT
ftr-501	789	34	as	as	SCONJ
ftr-501	789	35	demonstrated	demonstrate	VERB
ftr-501	789	36	by	by	ADP
ftr-501	789	37	the	the	DET
ftr-501	789	38	opinion	opinion	NOUN
ftr-501	789	39	in	in	ADP
ftr-501	789	40	miklautsch	miklautsch	NOUN
ftr-501	789	41	.	.	PUNCT
ftr-501	790	1	'2	'2	PUNCT
ftr-501	790	2	the	the	DET
ftr-501	790	3	only	only	ADJ
ftr-501	790	4	rational	rational	ADJ
ftr-501	790	5	and	and	CCONJ
ftr-501	790	6	effective	effective	ADJ
ftr-501	790	7	solution	solution	NOUN
ftr-501	790	8	is	be	AUX
ftr-501	790	9	for	for	SCONJ
ftr-501	790	10	congress	congress	PROPN
ftr-501	790	11	to	to	PART
ftr-501	790	12	address	address	VERB
ftr-501	790	13	the	the	DET
ftr-501	790	14	issue	issue	NOUN
ftr-501	790	15	by	by	ADP
ftr-501	790	16	either	either	CCONJ
ftr-501	790	17	expanding	expand	VERB
ftr-501	790	18	the	the	DET
ftr-501	790	19	coverage	coverage	NOUN
ftr-501	790	20	of	of	ADP
ftr-501	790	21	section	section	NOUN
ftr-501	790	22	7433	7433	NUM
ftr-501	790	23	to	to	PART
ftr-501	790	24	include	include	VERB
ftr-501	790	25	disregard	disregard	NOUN
ftr-501	790	26	of	of	ADP
ftr-501	790	27	assessment	assessment	NOUN
ftr-501	790	28	provisions	provision	NOUN
ftr-501	790	29	or	or	CCONJ
ftr-501	790	30	enacting	enact	VERB
ftr-501	790	31	new	new	ADJ
ftr-501	790	32	legislation	legislation	NOUN
ftr-501	790	33	specifically	specifically	ADV
ftr-501	790	34	directed	direct	VERB
ftr-501	790	35	toward	toward	ADP
ftr-501	790	36	assessment	assessment	NOUN
ftr-501	790	37	-	-	PUNCT
ftr-501	790	38	based	base	VERB
ftr-501	790	39	abuses	abuse	NOUN
ftr-501	790	40	.	.	PUNCT
ftr-501	791	1	congress	congress	PROPN
ftr-501	791	2	is	be	AUX
ftr-501	791	3	,	,	PUNCT
ftr-501	791	4	in	in	ADP
ftr-501	791	5	fact	fact	NOUN
ftr-501	791	6	,	,	PUNCT
ftr-501	791	7	aware	aware	ADJ
ftr-501	791	8	of	of	ADP
ftr-501	791	9	this	this	DET
ftr-501	791	10	gap	gap	NOUN
ftr-501	791	11	in	in	ADP
ftr-501	791	12	the	the	DET
ftr-501	791	13	present	present	ADJ
ftr-501	791	14	statutory	statutory	ADJ
ftr-501	791	15	provisions	provision	NOUN
ftr-501	791	16	.	.	PUNCT
ftr-501	792	1	in	in	ADP
ftr-501	792	2	his	his	PRON
ftr-501	792	3	testimony	testimony	NOUN
ftr-501	792	4	before	before	ADP
ftr-501	792	5	the	the	DET
ftr-501	792	6	senate	senate	PROPN
ftr-501	792	7	oversight	oversight	NOUN
ftr-501	792	8	subcommittee	subcommittee	NOUN
ftr-501	792	9	in	in	ADP
ftr-501	792	10	february	february	PROPN
ftr-501	792	11	of	of	ADP
ftr-501	792	12	1992	1992	NUM
ftr-501	792	13	,	,	PUNCT
ftr-501	792	14	the	the	DET
ftr-501	792	15	general	general	ADJ
ftr-501	792	16	counsel	counsel	NOUN
ftr-501	792	17	for	for	ADP
ftr-501	792	18	a	a	DET
ftr-501	792	19	national	national	ADJ
ftr-501	792	20	small	small	ADJ
ftr-501	792	21	business	business	NOUN
ftr-501	792	22	group	group	NOUN
ftr-501	792	23	stated	state	VERB
ftr-501	792	24	that	that	SCONJ
ftr-501	792	25	many	many	ADJ
ftr-501	792	26	of	of	ADP
ftr-501	792	27	the	the	DET
ftr-501	792	28	group	group	NOUN
ftr-501	792	29	's	's	PART
ftr-501	792	30	members	member	NOUN
ftr-501	792	31	"	"	PUNCT
ftr-501	792	32	have	have	AUX
ftr-501	792	33	described	describe	VERB
ftr-501	792	34	the	the	DET
ftr-501	792	35	experiences	experience	NOUN
ftr-501	792	36	of	of	ADP
ftr-501	792	37	undergoing	undergo	VERB
ftr-501	792	38	internal	internal	ADJ
ftr-501	792	39	revenue	revenue	NOUN
ftr-501	792	40	service	service	NOUN
ftr-501	792	41	employment	employment	NOUN
ftr-501	792	42	tax	tax	NOUN
ftr-501	792	43	audits	audits	NOUN
ftr-501	792	44	as	as	ADP
ftr-501	792	45	'	'	PUNCT
ftr-501	792	46	living	live	VERB
ftr-501	792	47	in	in	ADP
ftr-501	792	48	hell	hell	PROPN
ftr-501	792	49	,	,	PUNCT
ftr-501	792	50	'	'	PUNCT
ftr-501	792	51	being	be	AUX
ftr-501	792	52	'	'	PUNCT
ftr-501	792	53	coerced	coerce	VERB
ftr-501	792	54	by	by	ADP
ftr-501	792	55	terror	terror	NOUN
ftr-501	792	56	tactics	tactic	NOUN
ftr-501	792	57	'	'	PART
ftr-501	792	58	and	and	CCONJ
ftr-501	792	59	as	as	ADP
ftr-501	792	60	being	be	AUX
ftr-501	792	61	'	'	AUX
ftr-501	792	62	victimized	victimize	VERB
ftr-501	792	63	by	by	ADP
ftr-501	792	64	legalized	legalize	VERB
ftr-501	792	65	extortion	extortion	NOUN
ftr-501	792	66	.	.	PUNCT
ftr-501	792	67	'	'	PUNCT
ftr-501	793	1	,	,	PUNCT
ftr-501	793	2	123	123	NUM
ftr-501	793	3	among	among	ADP
ftr-501	793	4	the	the	DET
ftr-501	793	5	specific	specific	ADJ
ftr-501	793	6	abuses	abuse	NOUN
ftr-501	793	7	cited	cite	VERB
ftr-501	793	8	were	be	AUX
ftr-501	793	9	:	:	PUNCT
ftr-501	793	10	internal	internal	ADJ
ftr-501	793	11	revenue	revenue	NOUN
ftr-501	793	12	service	service	NOUN
ftr-501	793	13	auditors	auditor	NOUN
ftr-501	793	14	unfairly	unfairly	ADV
ftr-501	793	15	contacting	contact	VERB
ftr-501	793	16	a	a	DET
ftr-501	793	17	taxpayer	taxpayer	NOUN
ftr-501	793	18	's	's	PART
ftr-501	793	19	customers	customer	NOUN
ftr-501	793	20	and	and	CCONJ
ftr-501	793	21	workers	worker	NOUN
ftr-501	793	22	,	,	PUNCT
ftr-501	793	23	which	which	PRON
ftr-501	793	24	is	be	AUX
ftr-501	793	25	at	at	ADP
ftr-501	793	26	least	least	ADJ
ftr-501	793	27	intimidating	intimidate	VERB
ftr-501	793	28	to	to	ADP
ftr-501	793	29	the	the	DET
ftr-501	793	30	third	third	ADJ
ftr-501	793	31	parties	party	NOUN
ftr-501	793	32	and	and	CCONJ
ftr-501	793	33	may	may	AUX
ftr-501	793	34	in	in	ADP
ftr-501	793	35	fact	fact	NOUN
ftr-501	793	36	destroy	destroy	VERB
ftr-501	793	37	the	the	DET
ftr-501	793	38	business	business	NOUN
ftr-501	793	39	relationships	relationship	NOUN
ftr-501	793	40	involved	involve	VERB
ftr-501	793	41	;	;	PUNCT
ftr-501	793	42	internal	internal	ADJ
ftr-501	793	43	revenue	revenue	NOUN
ftr-501	793	44	service	service	NOUN
ftr-501	793	45	auditors	auditor	NOUN
ftr-501	793	46	using	use	VERB
ftr-501	793	47	threats	threat	NOUN
ftr-501	793	48	of	of	ADP
ftr-501	793	49	jeopardy	jeopardy	NOUN
ftr-501	793	50	assessments	assessment	NOUN
ftr-501	793	51	to	to	PART
ftr-501	793	52	obtain	obtain	VERB
ftr-501	793	53	waivers	waiver	NOUN
ftr-501	793	54	of	of	ADP
ftr-501	793	55	the	the	DET
ftr-501	793	56	statute	statute	NOUN
ftr-501	793	57	of	of	ADP
ftr-501	793	58	limitations	limitation	NOUN
ftr-501	793	59	;	;	PUNCT
ftr-501	793	60	internal	internal	ADJ
ftr-501	793	61	revenue	revenue	NOUN
ftr-501	793	62	service	service	NOUN
ftr-501	793	63	auditors	auditor	NOUN
ftr-501	793	64	refusing	refuse	VERB
ftr-501	793	65	to	to	PART
ftr-501	793	66	disclose	disclose	VERB
ftr-501	793	67	workers	worker	NOUN
ftr-501	793	68	'	'	PART
ftr-501	793	69	tax	tax	NOUN
ftr-501	793	70	returns	return	NOUN
ftr-501	793	71	to	to	ADP
ftr-501	793	72	a	a	DET
ftr-501	793	73	taxpayer	taxpayer	NOUN
ftr-501	793	74	even	even	ADV
ftr-501	793	75	in	in	ADP
ftr-501	793	76	cases	case	NOUN
ftr-501	793	77	where	where	SCONJ
ftr-501	793	78	the	the	DET
ftr-501	793	79	auditors	auditor	NOUN
ftr-501	793	80	themselves	themselves	PRON
ftr-501	793	81	have	have	AUX
ftr-501	793	82	relied	rely	VERB
ftr-501	793	83	upon	upon	SCONJ
ftr-501	793	84	those	those	DET
ftr-501	793	85	returns	return	NOUN
ftr-501	793	86	to	to	PART
ftr-501	793	87	impose	impose	VERB
ftr-501	793	88	an	an	DET
ftr-501	793	89	employment	employment	NOUN
ftr-501	793	90	tax	tax	NOUN
ftr-501	793	91	liability	liability	NOUN
ftr-501	793	92	on	on	ADP
ftr-501	793	93	the	the	DET
ftr-501	793	94	taxpayer	taxpayer	NOUN
ftr-501	793	95	,	,	PUNCT
ftr-501	793	96	as	as	ADP
ftr-501	793	97	the	the	DET
ftr-501	793	98	workers	worker	NOUN
ftr-501	793	99	'	'	PART
ftr-501	793	100	employer	employer	NOUN
ftr-501	793	101	;	;	PUNCT
ftr-501	793	102	and	and	CCONJ
ftr-501	793	103	internal	internal	ADJ
ftr-501	793	104	revenue	revenue	NOUN
ftr-501	793	105	service	service	NOUN
ftr-501	793	106	auditors	auditor	NOUN
ftr-501	793	107	using	use	VERB
ftr-501	793	108	the	the	DET
ftr-501	793	109	audit	audit	NOUN
ftr-501	793	110	process	process	NOUN
ftr-501	793	111	as	as	ADP
ftr-501	793	112	a	a	DET
ftr-501	793	113	method	method	NOUN
ftr-501	793	114	of	of	ADP
ftr-501	793	115	building	build	VERB
ftr-501	793	116	the	the	DET
ftr-501	793	117	government	government	NOUN
ftr-501	793	118	's	's	PART
ftr-501	793	119	best	good	ADJ
ftr-501	793	120	case	case	NOUN
ftr-501	793	121	against	against	ADP
ftr-501	793	122	122	122	NUM
ftr-501	793	123	.	.	PUNCT
ftr-501	794	1	see	see	VERB
ftr-501	794	2	supra	supra	PROPN
ftr-501	794	3	part	part	PROPN
ftr-501	794	4	m.	m.	NOUN
ftr-501	794	5	123	123	NUM
ftr-501	794	6	.	.	PUNCT
ftr-501	795	1	taxpayer	taxpayer	NOUN
ftr-501	795	2	bill	bill	NOUN
ftr-501	795	3	of	of	ADP
ftr-501	795	4	rights	right	NOUN
ftr-501	795	5	2	2	NUM
ftr-501	795	6	:	:	PUNCT
ftr-501	795	7	hearings	hearing	NOUN
ftr-501	795	8	on	on	ADP
ftr-501	795	9	s.	s.	PROPN
ftr-501	795	10	2239	2239	NUM
ftr-501	795	11	before	before	ADP
ftr-501	795	12	the	the	DET
ftr-501	795	13	subcommittee	subcommittee	NOUN
ftr-501	795	14	on	on	ADP
ftr-501	795	15	private	private	ADJ
ftr-501	795	16	retirement	retirement	NOUN
ftr-501	795	17	plans	plan	NOUN
ftr-501	795	18	and	and	CCONJ
ftr-501	795	19	oversight	oversight	NOUN
ftr-501	795	20	of	of	ADP
ftr-501	795	21	the	the	DET
ftr-501	795	22	internal	internal	ADJ
ftr-501	795	23	revenue	revenue	NOUN
ftr-501	795	24	service	service	NOUN
ftr-501	795	25	of	of	ADP
ftr-501	795	26	the	the	DET
ftr-501	795	27	senate	senate	PROPN
ftr-501	795	28	finance	finance	PROPN
ftr-501	795	29	committee	committee	NOUN
ftr-501	795	30	,	,	PUNCT
ftr-501	795	31	102d	102d	NUM
ftr-501	795	32	cong	cong	NOUN
ftr-501	795	33	.	.	PROPN
ftr-501	795	34	,	,	PUNCT
ftr-501	795	35	2d	2d	PROPN
ftr-501	795	36	sess	sess	NOUN
ftr-501	795	37	.	.	PUNCT
ftr-501	796	1	256	256	NUM
ftr-501	796	2	,	,	PUNCT
ftr-501	796	3	257	257	NUM
ftr-501	796	4	(	(	PUNCT
ftr-501	796	5	feb	feb	X
ftr-501	796	6	.	.	PROPN
ftr-501	796	7	21	21	NUM
ftr-501	796	8	,	,	PUNCT
ftr-501	796	9	1992	1992	NUM
ftr-501	796	10	)	)	PUNCT
ftr-501	796	11	(	(	PUNCT
ftr-501	796	12	testimony	testimony	NOUN
ftr-501	796	13	of	of	ADP
ftr-501	796	14	harvey	harvey	PROPN
ftr-501	796	15	j.	j.	PROPN
ftr-501	796	16	shulman	shulman	PROPN
ftr-501	796	17	,	,	PUNCT
ftr-501	796	18	general	general	ADJ
ftr-501	796	19	counsel	counsel	NOUN
ftr-501	796	20	,	,	PUNCT
ftr-501	796	21	national	national	PROPN
ftr-501	796	22	association	association	PROPN
ftr-501	796	23	of	of	ADP
ftr-501	796	24	computer	computer	NOUN
ftr-501	796	25	consultant	consultant	NOUN
ftr-501	796	26	businesses	business	NOUN
ftr-501	796	27	,	,	PUNCT
ftr-501	796	28	addressing	address	VERB
ftr-501	796	29	the	the	DET
ftr-501	796	30	abuses	abuse	NOUN
ftr-501	796	31	that	that	PRON
ftr-501	796	32	occur	occur	VERB
ftr-501	796	33	during	during	ADP
ftr-501	796	34	the	the	DET
ftr-501	796	35	assessment	assessment	NOUN
ftr-501	796	36	of	of	ADP
ftr-501	796	37	employment	employment	NOUN
ftr-501	796	38	taxes	taxis	NOUN
ftr-501	796	39	)	)	PUNCT
ftr-501	796	40	.	.	PUNCT
ftr-501	797	1	[	[	X
ftr-501	797	2	vol	vol	NOUN
ftr-501	797	3	1:10	1:10	NUM
ftr-501	797	4	irc	irc	PROPN
ftr-501	797	5	§	§	PROPN
ftr-501	797	6	§	§	PROPN
ftr-501	797	7	7431	7431	NUM
ftr-501	797	8	and	and	CCONJ
ftr-501	797	9	7433	7433	NUM
ftr-501	797	10	the	the	DET
ftr-501	797	11	taxpayer	taxpayer	NOUN
ftr-501	797	12	,	,	PUNCT
ftr-501	797	13	rather	rather	ADV
ftr-501	797	14	than	than	ADP
ftr-501	797	15	as	as	ADP
ftr-501	797	16	an	an	DET
ftr-501	797	17	impartial	impartial	ADJ
ftr-501	797	18	fact	fact	NOUN
ftr-501	797	19	-	-	PUNCT
ftr-501	797	20	gathering	gather	VERB
ftr-501	797	21	process	process	NOUN
ftr-501	797	22	.	.	PUNCT
ftr-501	798	1	24	24	NUM
ftr-501	798	2	legislation	legislation	NOUN
ftr-501	798	3	now	now	ADV
ftr-501	798	4	pending	pende	VERB
ftr-501	798	5	before	before	ADP
ftr-501	798	6	the	the	DET
ftr-501	798	7	house	house	NOUN
ftr-501	798	8	of	of	ADP
ftr-501	798	9	representatives	representatives	PROPN
ftr-501	798	10	,	,	PUNCT
ftr-501	798	11	the	the	DET
ftr-501	798	12	taxpayer	taxpayer	NOUN
ftr-501	798	13	rights	right	NOUN
ftr-501	798	14	amendments	amendment	NOUN
ftr-501	798	15	of	of	ADP
ftr-501	798	16	1993,2	1993,2	NUM
ftr-501	798	17	addresses	address	NOUN
ftr-501	798	18	this	this	DET
ftr-501	798	19	problem	problem	NOUN
ftr-501	798	20	,	,	PUNCT
ftr-501	798	21	expanding	expand	VERB
ftr-501	798	22	the	the	DET
ftr-501	798	23	coverage	coverage	NOUN
ftr-501	798	24	of	of	ADP
ftr-501	798	25	section	section	NOUN
ftr-501	798	26	7433	7433	NUM
ftr-501	798	27	to	to	PART
ftr-501	798	28	include	include	VERB
ftr-501	798	29	improper	improper	ADJ
ftr-501	798	30	actions	action	NOUN
ftr-501	798	31	during	during	ADP
ftr-501	798	32	the	the	DET
ftr-501	798	33	assessment	assessment	NOUN
ftr-501	798	34	or	or	CCONJ
ftr-501	798	35	determination	determination	NOUN
ftr-501	798	36	phase	phase	NOUN
ftr-501	798	37	as	as	ADV
ftr-501	798	38	well	well	ADV
ftr-501	798	39	as	as	ADP
ftr-501	798	40	the	the	DET
ftr-501	798	41	collections	collection	NOUN
ftr-501	798	42	phase	phase	NOUN
ftr-501	798	43	.	.	PUNCT
ftr-501	799	1	when	when	SCONJ
ftr-501	799	2	he	he	PRON
ftr-501	799	3	introduced	introduce	VERB
ftr-501	799	4	the	the	DET
ftr-501	799	5	legislation	legislation	NOUN
ftr-501	799	6	,	,	PUNCT
ftr-501	799	7	representative	representative	ADJ
ftr-501	799	8	joel	joel	PROPN
ftr-501	799	9	hefley	hefley	PROPN
ftr-501	799	10	noted	note	VERB
ftr-501	799	11	that	that	SCONJ
ftr-501	799	12	agents	agent	NOUN
ftr-501	799	13	are	be	AUX
ftr-501	799	14	not	not	PART
ftr-501	799	15	only	only	ADV
ftr-501	799	16	aware	aware	ADJ
ftr-501	799	17	of	of	ADP
ftr-501	799	18	this	this	DET
ftr-501	799	19	flaw	flaw	NOUN
ftr-501	799	20	in	in	ADP
ftr-501	799	21	the	the	DET
ftr-501	799	22	statutory	statutory	ADJ
ftr-501	799	23	scheme	scheme	NOUN
ftr-501	799	24	,	,	PUNCT
ftr-501	799	25	but	but	CCONJ
ftr-501	799	26	are	be	AUX
ftr-501	799	27	in	in	ADP
ftr-501	799	28	fact	fact	NOUN
ftr-501	799	29	exploiting	exploit	VERB
ftr-501	799	30	it	it	PRON
ftr-501	799	31	.	.	PUNCT
ftr-501	800	1	he	he	PRON
ftr-501	800	2	said	say	VERB
ftr-501	800	3	:	:	PUNCT
ftr-501	800	4	what	what	PRON
ftr-501	800	5	is	be	AUX
ftr-501	800	6	happening	happen	VERB
ftr-501	800	7	here	here	ADV
ftr-501	800	8	is	be	AUX
ftr-501	800	9	pretty	pretty	ADV
ftr-501	800	10	obvious	obvious	ADJ
ftr-501	800	11	.	.	PUNCT
ftr-501	801	1	irs	irs	PROPN
ftr-501	801	2	agents	agent	NOUN
ftr-501	801	3	are	be	AUX
ftr-501	801	4	using	use	VERB
ftr-501	801	5	the	the	DET
ftr-501	801	6	knowledge	knowledge	NOUN
ftr-501	801	7	that	that	SCONJ
ftr-501	801	8	they	they	PRON
ftr-501	801	9	ca	can	AUX
ftr-501	801	10	n't	not	PART
ftr-501	801	11	be	be	AUX
ftr-501	801	12	sued	sue	VERB
ftr-501	801	13	for	for	ADP
ftr-501	801	14	actions	action	NOUN
ftr-501	801	15	taken	take	VERB
ftr-501	801	16	during	during	ADP
ftr-501	801	17	the	the	DET
ftr-501	801	18	determination	determination	NOUN
ftr-501	801	19	process	process	NOUN
ftr-501	801	20	to	to	PART
ftr-501	801	21	intimidate	intimidate	VERB
ftr-501	801	22	and	and	CCONJ
ftr-501	801	23	harass	harass	VERB
ftr-501	801	24	taxpayers	taxpayer	NOUN
ftr-501	801	25	into	into	ADP
ftr-501	801	26	paying	pay	VERB
ftr-501	801	27	excess	excess	ADJ
ftr-501	801	28	taxes	taxis	NOUN
ftr-501	801	29	....	....	PUNCT
ftr-501	801	30	until	until	SCONJ
ftr-501	801	31	the	the	DET
ftr-501	801	32	irs	irs	PROPN
ftr-501	801	33	actually	actually	ADV
ftr-501	801	34	presents	present	VERB
ftr-501	801	35	an	an	DET
ftr-501	801	36	official	official	ADJ
ftr-501	801	37	tax	tax	NOUN
ftr-501	801	38	bill	bill	NOUN
ftr-501	801	39	,	,	PUNCT
ftr-501	801	40	they	they	PRON
ftr-501	801	41	are	be	AUX
ftr-501	801	42	immune	immune	ADJ
ftr-501	801	43	from	from	ADP
ftr-501	801	44	recourse	recourse	NOUN
ftr-501	801	45	....	....	PUNCT
ftr-501	802	1	[	[	X
ftr-501	802	2	h]arassment	h]arassment	NOUN
ftr-501	802	3	and	and	CCONJ
ftr-501	802	4	mistreatment	mistreatment	NOUN
ftr-501	802	5	by	by	ADP
ftr-501	802	6	irs	irs	PROPN
ftr-501	802	7	agents	agent	NOUN
ftr-501	802	8	can	can	AUX
ftr-501	802	9	occur	occur	VERB
ftr-501	802	10	during	during	ADP
ftr-501	802	11	the	the	DET
ftr-501	802	12	determination	determination	NOUN
ftr-501	802	13	process	process	NOUN
ftr-501	802	14	as	as	ADV
ftr-501	802	15	well	well	ADV
ftr-501	802	16	as	as	ADP
ftr-501	802	17	the	the	DET
ftr-501	802	18	collection	collection	NOUN
ftr-501	802	19	process.26	process.26	NOUN
ftr-501	802	20	the	the	DET
ftr-501	802	21	legislation	legislation	NOUN
ftr-501	802	22	proposed	propose	VERB
ftr-501	802	23	by	by	ADP
ftr-501	802	24	representative	representative	NOUN
ftr-501	802	25	hefley	hefley	NOUN
ftr-501	802	26	would	would	AUX
ftr-501	802	27	simply	simply	ADV
ftr-501	802	28	insert	insert	VERB
ftr-501	802	29	language	language	NOUN
ftr-501	802	30	into	into	ADP
ftr-501	802	31	the	the	DET
ftr-501	802	32	current	current	ADJ
ftr-501	802	33	section	section	NOUN
ftr-501	802	34	7433	7433	NUM
ftr-501	802	35	to	to	PART
ftr-501	802	36	authorize	authorize	VERB
ftr-501	802	37	a	a	DET
ftr-501	802	38	cause	cause	NOUN
ftr-501	802	39	of	of	ADP
ftr-501	802	40	action	action	NOUN
ftr-501	802	41	for	for	ADP
ftr-501	802	42	damages	damage	NOUN
ftr-501	802	43	caused	cause	VERB
ftr-501	802	44	by	by	ADP
ftr-501	802	45	governmental	governmental	ADJ
ftr-501	802	46	activities	activity	NOUN
ftr-501	802	47	during	during	ADP
ftr-501	802	48	the	the	DET
ftr-501	802	49	assessment	assessment	NOUN
ftr-501	802	50	phase	phase	NOUN
ftr-501	802	51	.	.	PUNCT
ftr-501	803	1	although	although	SCONJ
ftr-501	803	2	this	this	DET
ftr-501	803	3	proposed	propose	VERB
ftr-501	803	4	amendment	amendment	NOUN
ftr-501	803	5	does	do	AUX
ftr-501	803	6	possess	possess	VERB
ftr-501	803	7	the	the	DET
ftr-501	803	8	virtue	virtue	NOUN
ftr-501	803	9	of	of	ADP
ftr-501	803	10	simplicity	simplicity	NOUN
ftr-501	803	11	and	and	CCONJ
ftr-501	803	12	does	do	AUX
ftr-501	803	13	extend	extend	VERB
ftr-501	803	14	statutory	statutory	ADJ
ftr-501	803	15	coverage	coverage	NOUN
ftr-501	803	16	to	to	ADP
ftr-501	803	17	an	an	DET
ftr-501	803	18	area	area	NOUN
ftr-501	803	19	now	now	ADV
ftr-501	803	20	unregulated	unregulated	ADJ
ftr-501	803	21	,	,	PUNCT
ftr-501	803	22	it	it	PRON
ftr-501	803	23	does	do	AUX
ftr-501	803	24	not	not	PART
ftr-501	803	25	directly	directly	ADV
ftr-501	803	26	address	address	VERB
ftr-501	803	27	the	the	DET
ftr-501	803	28	problem	problem	NOUN
ftr-501	803	29	of	of	ADP
ftr-501	803	30	collections	collection	NOUN
ftr-501	803	31	based	base	VERB
ftr-501	803	32	on	on	ADP
ftr-501	803	33	erroneous	erroneous	ADJ
ftr-501	803	34	assessments	assessment	NOUN
ftr-501	803	35	.	.	PUNCT
ftr-501	804	1	the	the	DET
ftr-501	804	2	amended	amend	VERB
ftr-501	804	3	statute	statute	NOUN
ftr-501	804	4	could	could	AUX
ftr-501	804	5	reasonably	reasonably	ADV
ftr-501	804	6	be	be	AUX
ftr-501	804	7	interpreted	interpret	VERB
ftr-501	804	8	strictly	strictly	ADV
ftr-501	804	9	to	to	PART
ftr-501	804	10	compartmentalize	compartmentalize	VERB
ftr-501	804	11	assessment	assessment	NOUN
ftr-501	804	12	activities	activity	NOUN
ftr-501	804	13	and	and	CCONJ
ftr-501	804	14	collection	collection	NOUN
ftr-501	804	15	activities	activity	NOUN
ftr-501	804	16	,	,	PUNCT
ftr-501	804	17	since	since	SCONJ
ftr-501	804	18	it	it	PRON
ftr-501	804	19	mentions	mention	VERB
ftr-501	804	20	them	they	PRON
ftr-501	804	21	only	only	ADV
ftr-501	804	22	as	as	ADP
ftr-501	804	23	separate	separate	ADJ
ftr-501	804	24	concepts	concept	NOUN
ftr-501	804	25	.	.	PUNCT
ftr-501	805	1	assume	assume	VERB
ftr-501	805	2	,	,	PUNCT
ftr-501	805	3	for	for	ADP
ftr-501	805	4	example	example	NOUN
ftr-501	805	5	,	,	PUNCT
ftr-501	805	6	the	the	DET
ftr-501	805	7	following	follow	VERB
ftr-501	805	8	scenario	scenario	NOUN
ftr-501	805	9	.	.	PUNCT
ftr-501	806	1	the	the	DET
ftr-501	806	2	internal	internal	ADJ
ftr-501	806	3	revenue	revenue	NOUN
ftr-501	806	4	service	service	NOUN
ftr-501	806	5	erroneously	erroneously	ADV
ftr-501	806	6	assessed	assess	VERB
ftr-501	806	7	a	a	DET
ftr-501	806	8	deficiency	deficiency	NOUN
ftr-501	806	9	against	against	ADP
ftr-501	806	10	a	a	DET
ftr-501	806	11	taxpayer	taxpayer	NOUN
ftr-501	806	12	.	.	PUNCT
ftr-501	807	1	during	during	ADP
ftr-501	807	2	the	the	DET
ftr-501	807	3	assessment	assessment	NOUN
ftr-501	807	4	phase	phase	NOUN
ftr-501	807	5	,	,	PUNCT
ftr-501	807	6	the	the	DET
ftr-501	807	7	agents	agent	NOUN
ftr-501	807	8	engaged	engage	VERB
ftr-501	807	9	in	in	ADP
ftr-501	807	10	no	no	DET
ftr-501	807	11	activity	activity	NOUN
ftr-501	807	12	that	that	PRON
ftr-501	807	13	could	could	AUX
ftr-501	807	14	be	be	AUX
ftr-501	807	15	proved	prove	VERB
ftr-501	807	16	to	to	PART
ftr-501	807	17	have	have	AUX
ftr-501	807	18	caused	cause	VERB
ftr-501	807	19	any	any	DET
ftr-501	807	20	damage	damage	NOUN
ftr-501	807	21	to	to	ADP
ftr-501	807	22	the	the	DET
ftr-501	807	23	taxpayer	taxpayer	NOUN
ftr-501	807	24	,	,	PUNCT
ftr-501	807	25	except	except	SCONJ
ftr-501	807	26	that	that	SCONJ
ftr-501	807	27	it	it	PRON
ftr-501	807	28	formed	form	VERB
ftr-501	807	29	the	the	DET
ftr-501	807	30	basis	basis	NOUN
ftr-501	807	31	of	of	ADP
ftr-501	807	32	the	the	DET
ftr-501	807	33	subsequent	subsequent	ADJ
ftr-501	807	34	collection	collection	NOUN
ftr-501	807	35	activities	activity	NOUN
ftr-501	807	36	.	.	PUNCT
ftr-501	808	1	procedurally	procedurally	ADV
ftr-501	808	2	proper	proper	ADJ
ftr-501	808	3	collection	collection	NOUN
ftr-501	808	4	activities	activity	NOUN
ftr-501	808	5	do	do	AUX
ftr-501	808	6	,	,	PUNCT
ftr-501	808	7	however	however	ADV
ftr-501	808	8	,	,	PUNCT
ftr-501	808	9	result	result	VERB
ftr-501	808	10	in	in	ADP
ftr-501	808	11	direct	direct	ADJ
ftr-501	808	12	economic	economic	ADJ
ftr-501	808	13	damages	damage	NOUN
ftr-501	808	14	to	to	ADP
ftr-501	808	15	the	the	DET
ftr-501	808	16	taxpayer	taxpayer	NOUN
ftr-501	808	17	.	.	PUNCT
ftr-501	809	1	a	a	DET
ftr-501	809	2	court	court	NOUN
ftr-501	809	3	could	could	AUX
ftr-501	809	4	interpret	interpret	VERB
ftr-501	809	5	section	section	NOUN
ftr-501	809	6	7433	7433	NUM
ftr-501	809	7	,	,	PUNCT
ftr-501	809	8	as	as	SCONJ
ftr-501	809	9	amended	amend	VERB
ftr-501	809	10	by	by	ADP
ftr-501	809	11	the	the	DET
ftr-501	809	12	proposed	propose	VERB
ftr-501	809	13	legislation	legislation	NOUN
ftr-501	809	14	,	,	PUNCT
ftr-501	809	15	as	as	ADP
ftr-501	809	16	indicating	indicate	VERB
ftr-501	809	17	legislative	legislative	ADJ
ftr-501	809	18	approval	approval	NOUN
ftr-501	809	19	of	of	ADP
ftr-501	809	20	the	the	DET
ftr-501	809	21	current	current	ADJ
ftr-501	809	22	case	case	NOUN
ftr-501	809	23	law	law	NOUN
ftr-501	809	24	holding	hold	VERB
ftr-501	809	25	that	that	SCONJ
ftr-501	809	26	the	the	DET
ftr-501	809	27	assessment	assessment	NOUN
ftr-501	809	28	and	and	CCONJ
ftr-501	809	29	collection	collection	NOUN
ftr-501	809	30	phases	phase	NOUN
ftr-501	809	31	are	be	AUX
ftr-501	809	32	to	to	PART
ftr-501	809	33	be	be	AUX
ftr-501	809	34	kept	keep	VERB
ftr-501	809	35	separate	separate	ADJ
ftr-501	809	36	and	and	CCONJ
ftr-501	809	37	distinct	distinct	ADJ
ftr-501	809	38	.	.	PUNCT
ftr-501	810	1	since	since	SCONJ
ftr-501	810	2	124	124	NUM
ftr-501	810	3	.	.	PUNCT
ftr-501	811	1	i	i	PRON
ftr-501	811	2	d.	d.	PROPN
ftr-501	811	3	125	125	NUM
ftr-501	811	4	.	.	PUNCT
ftr-501	812	1	h.r	h.r	PROPN
ftr-501	812	2	.	.	PROPN
ftr-501	812	3	1145	1145	NUM
ftr-501	812	4	,	,	PUNCT
ftr-501	812	5	103d	103d	NUM
ftr-501	812	6	cong	cong	NOUN
ftr-501	812	7	.	.	PUNCT
ftr-501	812	8	,	,	PUNCT
ftr-501	813	1	1st	1st	ADJ
ftr-501	813	2	sess	sess	NOUN
ftr-501	813	3	.	.	PUNCT
ftr-501	814	1	§	§	PROPN
ftr-501	814	2	l(a)(l	l(a)(l	NOUN
ftr-501	814	3	)	)	PUNCT
ftr-501	814	4	(	(	PUNCT
ftr-501	814	5	1993	1993	NUM
ftr-501	814	6	)	)	PUNCT
ftr-501	814	7	.	.	PUNCT
ftr-501	815	1	126	126	NUM
ftr-501	815	2	.	.	X
ftr-501	815	3	139	139	NUM
ftr-501	815	4	cong	cong	NOUN
ftr-501	815	5	.	.	PUNCT
ftr-501	816	1	rec	rec	PROPN
ftr-501	816	2	.	.	PUNCT
ftr-501	817	1	e455	e455	PROPN
ftr-501	817	2	,	,	PUNCT
ftr-501	817	3	e456	e456	PROPN
ftr-501	817	4	(	(	PUNCT
ftr-501	817	5	daily	daily	PROPN
ftr-501	817	6	ed	ed	NOUN
ftr-501	817	7	.	.	PUNCT
ftr-501	818	1	feb	feb	PROPN
ftr-501	818	2	.	.	PROPN
ftr-501	818	3	25	25	NUM
ftr-501	818	4	,	,	PUNCT
ftr-501	818	5	1993	1993	NUM
ftr-501	818	6	)	)	PUNCT
ftr-501	818	7	(	(	PUNCT
ftr-501	818	8	comments	comment	NOUN
ftr-501	818	9	of	of	ADP
ftr-501	818	10	rep	rep	PROPN
ftr-501	818	11	.	.	PROPN
ftr-501	818	12	joel	joel	PROPN
ftr-501	818	13	hefley	hefley	ADV
ftr-501	818	14	,	,	PUNCT
ftr-501	818	15	introducing	introduce	VERB
ftr-501	818	16	the	the	DET
ftr-501	818	17	bill	bill	NOUN
ftr-501	818	18	)	)	PUNCT
ftr-501	818	19	.	.	PUNCT
ftr-501	819	1	1993j	1993j	PROPN
ftr-501	819	2	florida	florida	PROPN
ftr-501	819	3	tax	tax	NOUN
ftr-501	819	4	review	review	NOUN
ftr-501	819	5	the	the	DET
ftr-501	819	6	activities	activity	NOUN
ftr-501	819	7	during	during	ADP
ftr-501	819	8	the	the	DET
ftr-501	819	9	assessment	assessment	NOUN
ftr-501	819	10	phase	phase	NOUN
ftr-501	819	11	did	do	AUX
ftr-501	819	12	not	not	PART
ftr-501	819	13	directly	directly	ADV
ftr-501	819	14	result	result	VERB
ftr-501	819	15	in	in	ADP
ftr-501	819	16	any	any	DET
ftr-501	819	17	damages	damage	NOUN
ftr-501	819	18	,	,	PUNCT
ftr-501	819	19	the	the	DET
ftr-501	819	20	taxpayer	taxpayer	NOUN
ftr-501	819	21	will	will	AUX
ftr-501	819	22	be	be	AUX
ftr-501	819	23	unable	unable	ADJ
ftr-501	819	24	to	to	PART
ftr-501	819	25	collect	collect	VERB
ftr-501	819	26	an	an	DET
ftr-501	819	27	award	award	NOUN
ftr-501	819	28	for	for	ADP
ftr-501	819	29	those	those	DET
ftr-501	819	30	activities	activity	NOUN
ftr-501	819	31	;	;	PUNCT
ftr-501	819	32	since	since	SCONJ
ftr-501	819	33	the	the	DET
ftr-501	819	34	collection	collection	NOUN
ftr-501	819	35	was	be	AUX
ftr-501	819	36	based	base	VERB
ftr-501	819	37	on	on	ADP
ftr-501	819	38	an	an	DET
ftr-501	819	39	assessment	assessment	NOUN
ftr-501	819	40	,	,	PUNCT
ftr-501	819	41	the	the	DET
ftr-501	819	42	government	government	NOUN
ftr-501	819	43	will	will	AUX
ftr-501	819	44	not	not	PART
ftr-501	819	45	be	be	AUX
ftr-501	819	46	held	hold	VERB
ftr-501	819	47	liable	liable	ADJ
ftr-501	819	48	for	for	ADP
ftr-501	819	49	those	those	DET
ftr-501	819	50	activities	activity	NOUN
ftr-501	819	51	.	.	PUNCT
ftr-501	820	1	although	although	SCONJ
ftr-501	820	2	the	the	DET
ftr-501	820	3	amendment	amendment	NOUN
ftr-501	820	4	proposed	propose	VERB
ftr-501	820	5	by	by	ADP
ftr-501	820	6	representative	representative	NOUN
ftr-501	820	7	hefley	hefley	NOUN
ftr-501	820	8	is	be	AUX
ftr-501	820	9	a	a	DET
ftr-501	820	10	step	step	NOUN
ftr-501	820	11	in	in	ADP
ftr-501	820	12	the	the	DET
ftr-501	820	13	right	right	ADJ
ftr-501	820	14	direction	direction	NOUN
ftr-501	820	15	,	,	PUNCT
ftr-501	820	16	section	section	NOUN
ftr-501	820	17	7433	7433	NUM
ftr-501	820	18	should	should	AUX
ftr-501	820	19	be	be	AUX
ftr-501	820	20	amended	amend	VERB
ftr-501	820	21	to	to	PART
ftr-501	820	22	provide	provide	VERB
ftr-501	820	23	protection	protection	NOUN
ftr-501	820	24	for	for	ADP
ftr-501	820	25	the	the	DET
ftr-501	820	26	taxpayer	taxpayer	NOUN
ftr-501	820	27	during	during	ADP
ftr-501	820	28	the	the	DET
ftr-501	820	29	assessment	assessment	NOUN
ftr-501	820	30	period	period	NOUN
ftr-501	820	31	,	,	PUNCT
ftr-501	820	32	certainly	certainly	ADV
ftr-501	820	33	,	,	PUNCT
ftr-501	820	34	but	but	CCONJ
ftr-501	820	35	the	the	DET
ftr-501	820	36	amendment	amendment	NOUN
ftr-501	820	37	should	should	AUX
ftr-501	820	38	also	also	ADV
ftr-501	820	39	clearly	clearly	ADV
ftr-501	820	40	provide	provide	VERB
ftr-501	820	41	that	that	DET
ftr-501	820	42	collection	collection	NOUN
ftr-501	820	43	activities	activity	NOUN
ftr-501	820	44	and	and	CCONJ
ftr-501	820	45	disclosures	disclosure	NOUN
ftr-501	820	46	can	can	AUX
ftr-501	820	47	not	not	PART
ftr-501	820	48	be	be	AUX
ftr-501	820	49	based	base	VERB
ftr-501	820	50	on	on	ADP
ftr-501	820	51	an	an	DET
ftr-501	820	52	erroneous	erroneous	ADJ
ftr-501	820	53	assessment	assessment	NOUN
ftr-501	820	54	.	.	PUNCT
ftr-501	821	1	2	2	X
ftr-501	821	2	.	.	X
ftr-501	821	3	liability	liability	NOUN
ftr-501	821	4	for	for	ADP
ftr-501	821	5	negligent	negligent	ADJ
ftr-501	821	6	collections	collection	NOUN
ftr-501	821	7	activity.-as	activity.-as	CCONJ
ftr-501	821	8	discussed	discuss	VERB
ftr-501	821	9	above	above	ADV
ftr-501	821	10	,	,	PUNCT
ftr-501	821	11	the	the	DET
ftr-501	821	12	protection	protection	NOUN
ftr-501	821	13	afforded	afford	VERB
ftr-501	821	14	by	by	ADP
ftr-501	821	15	section	section	NOUN
ftr-501	821	16	7433	7433	NUM
ftr-501	821	17	against	against	ADP
ftr-501	821	18	the	the	DET
ftr-501	821	19	disregard	disregard	NOUN
ftr-501	821	20	of	of	ADP
ftr-501	821	21	proper	proper	ADJ
ftr-501	821	22	collection	collection	NOUN
ftr-501	821	23	procedures	procedure	NOUN
ftr-501	821	24	is	be	AUX
ftr-501	821	25	expressly	expressly	ADV
ftr-501	821	26	limited	limit	VERB
ftr-501	821	27	to	to	ADP
ftr-501	821	28	willful	willful	ADJ
ftr-501	821	29	or	or	CCONJ
ftr-501	821	30	reckless	reckless	ADJ
ftr-501	821	31	actions	action	NOUN
ftr-501	821	32	;	;	PUNCT
ftr-501	821	33	the	the	DET
ftr-501	821	34	merely	merely	ADV
ftr-501	821	35	negligent	negligent	ADJ
ftr-501	821	36	disregard	disregard	NOUN
ftr-501	821	37	of	of	ADP
ftr-501	821	38	the	the	DET
ftr-501	821	39	relevant	relevant	ADJ
ftr-501	821	40	provisions	provision	NOUN
ftr-501	821	41	is	be	AUX
ftr-501	821	42	not	not	PART
ftr-501	821	43	actionable	actionable	ADJ
ftr-501	821	44	.	.	PUNCT
ftr-501	822	1	to	to	PART
ftr-501	822	2	escape	escape	VERB
ftr-501	822	3	liability	liability	NOUN
ftr-501	822	4	,	,	PUNCT
ftr-501	822	5	the	the	DET
ftr-501	822	6	government	government	NOUN
ftr-501	822	7	need	need	AUX
ftr-501	822	8	only	only	ADV
ftr-501	822	9	show	show	VERB
ftr-501	822	10	that	that	SCONJ
ftr-501	822	11	the	the	DET
ftr-501	822	12	internal	internal	ADJ
ftr-501	822	13	revenue	revenue	NOUN
ftr-501	822	14	service	service	NOUN
ftr-501	822	15	agent	agent	NOUN
ftr-501	822	16	involved	involve	VERB
ftr-501	822	17	was	be	AUX
ftr-501	822	18	simply	simply	ADV
ftr-501	822	19	not	not	PART
ftr-501	822	20	aware	aware	ADJ
ftr-501	822	21	of	of	ADP
ftr-501	822	22	the	the	DET
ftr-501	822	23	particular	particular	ADJ
ftr-501	822	24	provision	provision	NOUN
ftr-501	822	25	violated	violate	VERB
ftr-501	822	26	.	.	PUNCT
ftr-501	823	1	the	the	DET
ftr-501	823	2	government	government	NOUN
ftr-501	823	3	fisc	fisc	NOUN
ftr-501	823	4	is	be	AUX
ftr-501	823	5	therefore	therefore	ADV
ftr-501	823	6	better	well	ADV
ftr-501	823	7	served	serve	VERB
ftr-501	823	8	,	,	PUNCT
ftr-501	823	9	under	under	ADP
ftr-501	823	10	the	the	DET
ftr-501	823	11	present	present	ADJ
ftr-501	823	12	statutory	statutory	ADJ
ftr-501	823	13	scheme	scheme	NOUN
ftr-501	823	14	,	,	PUNCT
ftr-501	823	15	by	by	ADP
ftr-501	823	16	maintaining	maintain	VERB
ftr-501	823	17	a	a	DET
ftr-501	823	18	staff	staff	NOUN
ftr-501	823	19	of	of	ADP
ftr-501	823	20	poorly	poorly	ADV
ftr-501	823	21	-	-	PUNCT
ftr-501	823	22	informed	inform	VERB
ftr-501	823	23	but	but	CCONJ
ftr-501	823	24	zealous	zealous	ADJ
ftr-501	823	25	agents	agent	NOUN
ftr-501	823	26	to	to	PART
ftr-501	823	27	press	press	VERB
ftr-501	823	28	all	all	DET
ftr-501	823	29	manner	manner	NOUN
ftr-501	823	30	of	of	ADP
ftr-501	823	31	collection	collection	NOUN
ftr-501	823	32	tactics	tactic	NOUN
ftr-501	823	33	,	,	PUNCT
ftr-501	823	34	proper	proper	ADJ
ftr-501	823	35	and	and	CCONJ
ftr-501	823	36	improper	improper	ADJ
ftr-501	823	37	,	,	PUNCT
ftr-501	823	38	resulting	result	VERB
ftr-501	823	39	in	in	ADP
ftr-501	823	40	the	the	DET
ftr-501	823	41	maximum	maximum	ADJ
ftr-501	823	42	collection	collection	NOUN
ftr-501	823	43	of	of	ADP
ftr-501	823	44	taxes	taxis	NOUN
ftr-501	823	45	without	without	ADP
ftr-501	823	46	running	run	VERB
ftr-501	823	47	the	the	DET
ftr-501	823	48	risk	risk	NOUN
ftr-501	823	49	of	of	ADP
ftr-501	823	50	governmental	governmental	ADJ
ftr-501	823	51	liability	liability	NOUN
ftr-501	823	52	in	in	ADP
ftr-501	823	53	the	the	DET
ftr-501	823	54	event	event	NOUN
ftr-501	823	55	that	that	SCONJ
ftr-501	823	56	an	an	DET
ftr-501	823	57	abused	abuse	VERB
ftr-501	823	58	taxpayer	taxpayer	NOUN
ftr-501	823	59	should	should	AUX
ftr-501	823	60	protest	protest	VERB
ftr-501	823	61	.	.	PUNCT
ftr-501	824	1	the	the	DET
ftr-501	824	2	expansion	expansion	NOUN
ftr-501	824	3	of	of	ADP
ftr-501	824	4	liability	liability	NOUN
ftr-501	824	5	to	to	PART
ftr-501	824	6	include	include	VERB
ftr-501	824	7	negligent	negligent	ADJ
ftr-501	824	8	activities	activity	NOUN
ftr-501	824	9	would	would	AUX
ftr-501	824	10	reduce	reduce	VERB
ftr-501	824	11	,	,	PUNCT
ftr-501	824	12	if	if	SCONJ
ftr-501	824	13	not	not	PART
ftr-501	824	14	eliminate	eliminate	VERB
ftr-501	824	15	,	,	PUNCT
ftr-501	824	16	the	the	DET
ftr-501	824	17	shield	shield	NOUN
ftr-501	824	18	of	of	ADP
ftr-501	824	19	ignorance	ignorance	NOUN
ftr-501	824	20	that	that	SCONJ
ftr-501	824	21	the	the	DET
ftr-501	824	22	law	law	NOUN
ftr-501	824	23	now	now	ADV
ftr-501	824	24	provides	provide	VERB
ftr-501	824	25	,	,	PUNCT
ftr-501	824	26	encouraging	encourage	VERB
ftr-501	824	27	the	the	DET
ftr-501	824	28	proper	proper	ADJ
ftr-501	824	29	training	training	NOUN
ftr-501	824	30	and	and	CCONJ
ftr-501	824	31	restraint	restraint	NOUN
ftr-501	824	32	of	of	ADP
ftr-501	824	33	collections	collection	NOUN
ftr-501	824	34	agents	agent	NOUN
ftr-501	824	35	.	.	PUNCT
ftr-501	825	1	this	this	PRON
ftr-501	825	2	expanded	expand	VERB
ftr-501	825	3	protection	protection	NOUN
ftr-501	825	4	for	for	ADP
ftr-501	825	5	the	the	DET
ftr-501	825	6	taxpayer	taxpayer	NOUN
ftr-501	825	7	will	will	AUX
ftr-501	825	8	,	,	PUNCT
ftr-501	825	9	of	of	ADP
ftr-501	825	10	course	course	NOUN
ftr-501	825	11	,	,	PUNCT
ftr-501	825	12	have	have	VERB
ftr-501	825	13	a	a	DET
ftr-501	825	14	price	price	NOUN
ftr-501	825	15	tag	tag	NOUN
ftr-501	825	16	.	.	PUNCT
ftr-501	826	1	the	the	DET
ftr-501	826	2	imposition	imposition	NOUN
ftr-501	826	3	of	of	ADP
ftr-501	826	4	negligence	negligence	NOUN
ftr-501	826	5	liability	liability	NOUN
ftr-501	826	6	under	under	ADP
ftr-501	826	7	section	section	NOUN
ftr-501	826	8	7433	7433	NUM
ftr-501	826	9	,	,	PUNCT
ftr-501	826	10	by	by	ADP
ftr-501	826	11	encouraging	encourage	VERB
ftr-501	826	12	the	the	DET
ftr-501	826	13	proper	proper	ADJ
ftr-501	826	14	training	training	NOUN
ftr-501	826	15	of	of	ADP
ftr-501	826	16	agents	agent	NOUN
ftr-501	826	17	,	,	PUNCT
ftr-501	826	18	would	would	AUX
ftr-501	826	19	lower	lower	VERB
ftr-501	826	20	revenues	revenue	NOUN
ftr-501	826	21	in	in	ADP
ftr-501	826	22	two	two	NUM
ftr-501	826	23	ways	way	NOUN
ftr-501	826	24	.	.	PUNCT
ftr-501	827	1	first	first	ADJ
ftr-501	827	2	,	,	PUNCT
ftr-501	827	3	conscientious	conscientious	ADJ
ftr-501	827	4	agents	agent	NOUN
ftr-501	827	5	would	would	AUX
ftr-501	827	6	be	be	AUX
ftr-501	827	7	informed	inform	VERB
ftr-501	827	8	of	of	ADP
ftr-501	827	9	the	the	DET
ftr-501	827	10	law	law	NOUN
ftr-501	827	11	,	,	PUNCT
ftr-501	827	12	which	which	PRON
ftr-501	827	13	would	would	AUX
ftr-501	827	14	restrain	restrain	VERB
ftr-501	827	15	their	their	PRON
ftr-501	827	16	more	more	ADV
ftr-501	827	17	overreaching	overreaching	NOUN
ftr-501	827	18	(	(	PUNCT
ftr-501	827	19	and	and	CCONJ
ftr-501	827	20	productive	productive	ADJ
ftr-501	827	21	)	)	PUNCT
ftr-501	827	22	collection	collection	NOUN
ftr-501	827	23	activities	activity	NOUN
ftr-501	827	24	.	.	PUNCT
ftr-501	828	1	second	second	ADJ
ftr-501	828	2	,	,	PUNCT
ftr-501	828	3	the	the	DET
ftr-501	828	4	governhment	governhment	NOUN
ftr-501	828	5	would	would	AUX
ftr-501	828	6	be	be	AUX
ftr-501	828	7	subjected	subject	VERB
ftr-501	828	8	to	to	ADP
ftr-501	828	9	liability	liability	NOUN
ftr-501	828	10	for	for	ADP
ftr-501	828	11	damages	damage	NOUN
ftr-501	828	12	for	for	ADP
ftr-501	828	13	the	the	DET
ftr-501	828	14	actions	action	NOUN
ftr-501	828	15	of	of	ADP
ftr-501	828	16	the	the	DET
ftr-501	828	17	unscrupulous	unscrupulous	ADJ
ftr-501	828	18	or	or	CCONJ
ftr-501	828	19	overzealous	overzealous	ADJ
ftr-501	828	20	agents	agent	NOUN
ftr-501	828	21	who	who	PRON
ftr-501	828	22	continue	continue	VERB
ftr-501	828	23	to	to	PART
ftr-501	828	24	engage	engage	VERB
ftr-501	828	25	in	in	ADP
ftr-501	828	26	improper	improper	ADJ
ftr-501	828	27	collections	collection	NOUN
ftr-501	828	28	activities	activity	NOUN
ftr-501	828	29	even	even	ADV
ftr-501	828	30	after	after	ADP
ftr-501	828	31	being	be	AUX
ftr-501	828	32	advised	advise	VERB
ftr-501	828	33	of	of	ADP
ftr-501	828	34	the	the	DET
ftr-501	828	35	impropriety	impropriety	NOUN
ftr-501	828	36	of	of	ADP
ftr-501	828	37	those	those	DET
ftr-501	828	38	actions	action	NOUN
ftr-501	828	39	.	.	PUNCT
ftr-501	829	1	the	the	DET
ftr-501	829	2	house	house	PROPN
ftr-501	829	3	of	of	ADP
ftr-501	829	4	representatives	representative	NOUN
ftr-501	829	5	has	have	AUX
ftr-501	829	6	taken	take	VERB
ftr-501	829	7	note	note	NOUN
ftr-501	829	8	of	of	ADP
ftr-501	829	9	the	the	DET
ftr-501	829	10	omission	omission	NOUN
ftr-501	829	11	of	of	ADP
ftr-501	829	12	negligence	negligence	NOUN
ftr-501	829	13	from	from	ADP
ftr-501	829	14	section	section	NOUN
ftr-501	829	15	7433	7433	NUM
ftr-501	829	16	,	,	PUNCT
ftr-501	829	17	and	and	CCONJ
ftr-501	829	18	legislation	legislation	NOUN
ftr-501	829	19	is	be	AUX
ftr-501	829	20	currently	currently	ADV
ftr-501	829	21	pending	pende	VERB
ftr-501	829	22	before	before	SCONJ
ftr-501	829	23	the	the	DET
ftr-501	829	24	house	house	NOUN
ftr-501	829	25	to	to	PART
ftr-501	829	26	include	include	VERB
ftr-501	829	27	negligent	negligent	ADJ
ftr-501	829	28	behavior	behavior	NOUN
ftr-501	829	29	within	within	ADP
ftr-501	829	30	the	the	DET
ftr-501	829	31	coverage	coverage	NOUN
ftr-501	829	32	of	of	ADP
ftr-501	829	33	section	section	NOUN
ftr-501	829	34	7433.1	7433.1	NUM
ftr-501	829	35	-7	-7	NOUN
ftr-501	829	36	curiously	curiously	ADV
ftr-501	829	37	,	,	PUNCT
ftr-501	829	38	the	the	DET
ftr-501	829	39	senate	senate	PROPN
ftr-501	829	40	's	's	PART
ftr-501	829	41	1993	1993	NUM
ftr-501	829	42	taxpayer	taxpayer	NOUN
ftr-501	829	43	rights	right	NOUN
ftr-501	829	44	legislation.2	legislation.2	NOUN
ftr-501	829	45	has	have	VERB
ftr-501	829	46	no	no	DET
ftr-501	829	47	such	such	ADJ
ftr-501	829	48	provision	provision	NOUN
ftr-501	829	49	,	,	PUNCT
ftr-501	829	50	even	even	ADV
ftr-501	829	51	though	though	SCONJ
ftr-501	829	52	the	the	DET
ftr-501	829	53	senate	senate	PROPN
ftr-501	829	54	proposed	propose	VERB
ftr-501	829	55	the	the	DET
ftr-501	829	56	inclusion	inclusion	NOUN
ftr-501	829	57	of	of	ADP
ftr-501	829	58	negligent	negligent	ADJ
ftr-501	829	59	actions	action	NOUN
ftr-501	829	60	in	in	ADP
ftr-501	829	61	the	the	DET
ftr-501	829	62	original	original	ADJ
ftr-501	829	63	legislation	legislation	NOUN
ftr-501	829	64	leading	lead	VERB
ftr-501	829	65	to	to	ADP
ftr-501	829	66	the	the	DET
ftr-501	829	67	enactment	enactment	NOUN
ftr-501	829	68	of	of	ADP
ftr-501	829	69	section	section	NOUN
ftr-501	829	70	7433	7433	NUM
ftr-501	829	71	in	in	ADP
ftr-501	829	72	1988	1988	NUM
ftr-501	829	73	127	127	NUM
ftr-501	829	74	.	.	PUNCT
ftr-501	830	1	h.r	h.r	PROPN
ftr-501	830	2	.	.	PROPN
ftr-501	830	3	1145	1145	NUM
ftr-501	830	4	,	,	PUNCT
ftr-501	830	5	103d	103d	NUM
ftr-501	830	6	cong	cong	NOUN
ftr-501	830	7	.	.	PROPN
ftr-501	830	8	,	,	PUNCT
ftr-501	830	9	ist	ist	NOUN
ftr-501	830	10	sess	sess	NOUN
ftr-501	830	11	.	.	PUNCT
ftr-501	831	1	§	§	PROPN
ftr-501	831	2	l(b)(1	l(b)(1	PROPN
ftr-501	831	3	)	)	PUNCT
ftr-501	831	4	(	(	PUNCT
ftr-501	831	5	1993	1993	NUM
ftr-501	831	6	)	)	PUNCT
ftr-501	831	7	.	.	PUNCT
ftr-501	832	1	128	128	NUM
ftr-501	832	2	.	.	PUNCT
ftr-501	833	1	s.	s.	PROPN
ftr-501	833	2	542	542	NUM
ftr-501	833	3	,	,	PUNCT
ftr-501	833	4	103	103	NUM
ftr-501	833	5	cong	cong	NOUN
ftr-501	833	6	.	.	PUNCT
ftr-501	833	7	,	,	PUNCT
ftr-501	833	8	1st	1st	ADJ
ftr-501	833	9	sess	sess	NOUN
ftr-501	833	10	.	.	PUNCT
ftr-501	834	1	(	(	PUNCT
ftr-501	834	2	1993	1993	NUM
ftr-501	834	3	)	)	PUNCT
ftr-501	834	4	(	(	PUNCT
ftr-501	834	5	taxpayer	taxpayer	NOUN
ftr-501	834	6	bill	bill	NOUN
ftr-501	834	7	of	of	ADP
ftr-501	834	8	rights	right	NOUN
ftr-501	834	9	2	2	NUM
ftr-501	834	10	)	)	PUNCT
ftr-501	834	11	.	.	PUNCT
ftr-501	835	1	[	[	X
ftr-501	835	2	vol	vol	NOUN
ftr-501	835	3	1:10	1:10	NUM
ftr-501	835	4	irc	irc	PROPN
ftr-501	835	5	§	§	PROPN
ftr-501	835	6	§	§	PROPN
ftr-501	835	7	7431	7431	NUM
ftr-501	835	8	and	and	CCONJ
ftr-501	835	9	7433	7433	NUM
ftr-501	835	10	and	and	CCONJ
ftr-501	835	11	again	again	ADV
ftr-501	835	12	in	in	ADP
ftr-501	835	13	amendments	amendment	NOUN
ftr-501	835	14	proposed	propose	VERB
ftr-501	835	15	in	in	ADP
ftr-501	835	16	1992	1992	NUM
ftr-501	835	17	,	,	PUNCT
ftr-501	835	18	'	'	PUNCT
ftr-501	835	19	9	9	NUM
ftr-501	835	20	and	and	CCONJ
ftr-501	835	21	despite	despite	SCONJ
ftr-501	835	22	being	be	AUX
ftr-501	835	23	advised	advise	VERB
ftr-501	835	24	of	of	ADP
ftr-501	835	25	the	the	DET
ftr-501	835	26	effect	effect	NOUN
ftr-501	835	27	of	of	ADP
ftr-501	835	28	its	its	PRON
ftr-501	835	29	omission.130	omission.130	NOUN
ftr-501	835	30	3	3	NUM
ftr-501	835	31	.	.	PUNCT
ftr-501	835	32	limit	limit	NOUN
ftr-501	835	33	on	on	ADP
ftr-501	835	34	damages	damage	NOUN
ftr-501	835	35	under	under	ADP
ftr-501	835	36	section	section	NOUN
ftr-501	835	37	7433.-as	7433.-as	NUM
ftr-501	835	38	discussed	discuss	VERB
ftr-501	835	39	above	above	ADV
ftr-501	835	40	,	,	PUNCT
ftr-501	835	41	one	one	NUM
ftr-501	835	42	of	of	ADP
ftr-501	835	43	the	the	DET
ftr-501	835	44	odd	odd	ADJ
ftr-501	835	45	discrepancies	discrepancy	NOUN
ftr-501	835	46	between	between	ADP
ftr-501	835	47	the	the	DET
ftr-501	835	48	remedy	remedy	NOUN
ftr-501	835	49	provided	provide	VERB
ftr-501	835	50	by	by	ADP
ftr-501	835	51	section	section	NOUN
ftr-501	835	52	7431	7431	NUM
ftr-501	835	53	and	and	CCONJ
ftr-501	835	54	that	that	PRON
ftr-501	835	55	provided	provide	VERB
ftr-501	835	56	by	by	ADP
ftr-501	835	57	section	section	NOUN
ftr-501	835	58	7433	7433	NUM
ftr-501	835	59	is	be	AUX
ftr-501	835	60	that	that	SCONJ
ftr-501	835	61	,	,	PUNCT
ftr-501	835	62	even	even	ADV
ftr-501	835	63	though	though	SCONJ
ftr-501	835	64	a	a	DET
ftr-501	835	65	plaintiff	plaintiff	NOUN
ftr-501	835	66	under	under	ADP
ftr-501	835	67	section	section	NOUN
ftr-501	835	68	7433	7433	NUM
ftr-501	835	69	has	have	VERB
ftr-501	835	70	a	a	DET
ftr-501	835	71	significantly	significantly	ADV
ftr-501	835	72	higher	high	ADJ
ftr-501	835	73	burden	burden	NOUN
ftr-501	835	74	to	to	PART
ftr-501	835	75	carry	carry	VERB
ftr-501	835	76	regarding	regard	VERB
ftr-501	835	77	the	the	DET
ftr-501	835	78	willful	willful	ADJ
ftr-501	835	79	or	or	CCONJ
ftr-501	835	80	intentional	intentional	ADJ
ftr-501	835	81	nature	nature	NOUN
ftr-501	835	82	of	of	ADP
ftr-501	835	83	the	the	DET
ftr-501	835	84	internal	internal	ADJ
ftr-501	835	85	revenue	revenue	NOUN
ftr-501	835	86	service	service	NOUN
ftr-501	835	87	employee	employee	NOUN
ftr-501	835	88	's	's	PART
ftr-501	835	89	actions	action	NOUN
ftr-501	835	90	,	,	PUNCT
ftr-501	835	91	the	the	DET
ftr-501	835	92	damages	damage	NOUN
ftr-501	835	93	recoverable	recoverable	NOUN
ftr-501	835	94	are	be	AUX
ftr-501	835	95	significantly	significantly	ADV
ftr-501	835	96	limited	limit	VERB
ftr-501	835	97	compared	compare	VERB
ftr-501	835	98	to	to	ADP
ftr-501	835	99	those	those	PRON
ftr-501	835	100	allowed	allow	VERB
ftr-501	835	101	under	under	ADP
ftr-501	835	102	section	section	NOUN
ftr-501	835	103	7431	7431	NUM
ftr-501	835	104	.	.	PUNCT
ftr-501	836	1	under	under	ADP
ftr-501	836	2	section	section	NOUN
ftr-501	836	3	7433	7433	NUM
ftr-501	836	4	,	,	PUNCT
ftr-501	836	5	the	the	DET
ftr-501	836	6	taxpayer	taxpayer	NOUN
ftr-501	836	7	is	be	AUX
ftr-501	836	8	limited	limit	VERB
ftr-501	836	9	to	to	ADP
ftr-501	836	10	a	a	DET
ftr-501	836	11	recovery	recovery	NOUN
ftr-501	836	12	of	of	ADP
ftr-501	836	13	$	$	SYM
ftr-501	836	14	100,000	100,000	NUM
ftr-501	836	15	,	,	PUNCT
ftr-501	836	16	while	while	SCONJ
ftr-501	836	17	there	there	PRON
ftr-501	836	18	is	be	VERB
ftr-501	836	19	no	no	DET
ftr-501	836	20	limit	limit	NOUN
ftr-501	836	21	on	on	ADP
ftr-501	836	22	damages	damage	NOUN
ftr-501	836	23	under	under	ADP
ftr-501	836	24	section	section	NOUN
ftr-501	836	25	7431	7431	NUM
ftr-501	836	26	;	;	PUNCT
ftr-501	836	27	under	under	ADP
ftr-501	836	28	section	section	NOUN
ftr-501	836	29	7433	7433	NUM
ftr-501	836	30	,	,	PUNCT
ftr-501	836	31	the	the	DET
ftr-501	836	32	taxpayer	taxpayer	NOUN
ftr-501	836	33	can	can	AUX
ftr-501	836	34	not	not	PART
ftr-501	836	35	recover	recover	VERB
ftr-501	836	36	punitive	punitive	ADJ
ftr-501	836	37	damages	damage	NOUN
ftr-501	836	38	,	,	PUNCT
ftr-501	836	39	which	which	PRON
ftr-501	836	40	are	be	AUX
ftr-501	836	41	available	available	ADJ
ftr-501	836	42	under	under	ADP
ftr-501	836	43	section	section	NOUN
ftr-501	836	44	743	743	NUM
ftr-501	836	45	1	1	NUM
ftr-501	836	46	.	.	PUNCT
ftr-501	837	1	the	the	DET
ftr-501	837	2	1993	1993	NUM
ftr-501	837	3	version	version	NOUN
ftr-501	837	4	of	of	ADP
ftr-501	837	5	the	the	DET
ftr-501	837	6	taxpayers	taxpayer	NOUN
ftr-501	837	7	bill	bill	NOUN
ftr-501	837	8	of	of	ADP
ftr-501	837	9	rights	right	NOUN
ftr-501	837	10	2'31	2'31	NUM
ftr-501	837	11	addresses	address	NOUN
ftr-501	837	12	the	the	DET
ftr-501	837	13	first	first	ADJ
ftr-501	837	14	of	of	ADP
ftr-501	837	15	these	these	DET
ftr-501	837	16	limitations	limitation	NOUN
ftr-501	837	17	.	.	PUNCT
ftr-501	838	1	it	it	PRON
ftr-501	838	2	contains	contain	VERB
ftr-501	838	3	a	a	DET
ftr-501	838	4	provision	provision	NOUN
ftr-501	838	5	that	that	PRON
ftr-501	838	6	would	would	AUX
ftr-501	838	7	raise	raise	VERB
ftr-501	838	8	the	the	DET
ftr-501	838	9	cap	cap	NOUN
ftr-501	838	10	on	on	ADP
ftr-501	838	11	damages	damage	NOUN
ftr-501	838	12	under	under	ADP
ftr-501	838	13	section	section	NOUN
ftr-501	838	14	7433	7433	NUM
ftr-501	838	15	from	from	ADP
ftr-501	838	16	$	$	SYM
ftr-501	838	17	100,000	100,000	NUM
ftr-501	838	18	to	to	PART
ftr-501	838	19	$	$	SYM
ftr-501	838	20	1,000,000	1,000,000	NUM
ftr-501	838	21	.	.	PUNCT
ftr-501	839	1	if	if	SCONJ
ftr-501	839	2	damages	damage	NOUN
ftr-501	839	3	are	be	AUX
ftr-501	839	4	limited	limit	VERB
ftr-501	839	5	,	,	PUNCT
ftr-501	839	6	as	as	SCONJ
ftr-501	839	7	they	they	PRON
ftr-501	839	8	are	be	AUX
ftr-501	839	9	under	under	ADP
ftr-501	839	10	section	section	NOUN
ftr-501	839	11	7433	7433	NUM
ftr-501	839	12	,	,	PUNCT
ftr-501	839	13	to	to	ADP
ftr-501	839	14	the	the	DET
ftr-501	839	15	taxpayer	taxpayer	NOUN
ftr-501	839	16	's	's	PART
ftr-501	839	17	"	"	PUNCT
ftr-501	839	18	actual	actual	ADJ
ftr-501	839	19	,	,	PUNCT
ftr-501	839	20	direct	direct	ADJ
ftr-501	839	21	economic	economic	ADJ
ftr-501	839	22	damages	damage	NOUN
ftr-501	839	23	,	,	PUNCT
ftr-501	839	24	"	"	PUNCT
ftr-501	839	25	any	any	DET
ftr-501	839	26	further	further	ADJ
ftr-501	839	27	limit	limit	NOUN
ftr-501	839	28	,	,	PUNCT
ftr-501	839	29	even	even	ADV
ftr-501	839	30	one	one	NUM
ftr-501	839	31	as	as	ADV
ftr-501	839	32	generous	generous	ADJ
ftr-501	839	33	as	as	ADP
ftr-501	839	34	the	the	DET
ftr-501	839	35	proposed	proposed	ADJ
ftr-501	839	36	$	$	SYM
ftr-501	839	37	1,000,000	1,000,000	NUM
ftr-501	839	38	,	,	PUNCT
ftr-501	839	39	is	be	AUX
ftr-501	839	40	difficult	difficult	ADJ
ftr-501	839	41	to	to	PART
ftr-501	839	42	justify	justify	VERB
ftr-501	839	43	.	.	PUNCT
ftr-501	840	1	congressional	congressional	ADJ
ftr-501	840	2	insistence	insistence	NOUN
ftr-501	840	3	on	on	ADP
ftr-501	840	4	maintaining	maintain	VERB
ftr-501	840	5	a	a	DET
ftr-501	840	6	limitation	limitation	NOUN
ftr-501	840	7	on	on	ADP
ftr-501	840	8	damages	damage	NOUN
ftr-501	840	9	,	,	PUNCT
ftr-501	840	10	especially	especially	ADV
ftr-501	840	11	when	when	SCONJ
ftr-501	840	12	this	this	DET
ftr-501	840	13	provision	provision	NOUN
ftr-501	840	14	is	be	AUX
ftr-501	840	15	contrasted	contrast	VERB
ftr-501	840	16	with	with	ADP
ftr-501	840	17	section	section	NOUN
ftr-501	840	18	7431	7431	NUM
ftr-501	840	19	,	,	PUNCT
ftr-501	840	20	could	could	AUX
ftr-501	840	21	be	be	AUX
ftr-501	840	22	interpreted	interpret	VERB
ftr-501	840	23	as	as	ADP
ftr-501	840	24	an	an	DET
ftr-501	840	25	acknowledgement	acknowledgement	NOUN
ftr-501	840	26	that	that	SCONJ
ftr-501	840	27	unlimited	unlimited	ADJ
ftr-501	840	28	liability	liability	NOUN
ftr-501	840	29	under	under	ADP
ftr-501	840	30	section	section	NOUN
ftr-501	840	31	7433	7433	NUM
ftr-501	840	32	would	would	AUX
ftr-501	840	33	have	have	VERB
ftr-501	840	34	a	a	DET
ftr-501	840	35	serious	serious	ADJ
ftr-501	840	36	effect	effect	NOUN
ftr-501	840	37	on	on	ADP
ftr-501	840	38	government	government	NOUN
ftr-501	840	39	revenue	revenue	NOUN
ftr-501	840	40	,	,	PUNCT
ftr-501	840	41	either	either	CCONJ
ftr-501	840	42	directly	directly	ADV
ftr-501	840	43	through	through	ADP
ftr-501	840	44	the	the	DET
ftr-501	840	45	cost	cost	NOUN
ftr-501	840	46	of	of	ADP
ftr-501	840	47	the	the	DET
ftr-501	840	48	damages	damage	NOUN
ftr-501	840	49	awards	award	NOUN
ftr-501	840	50	or	or	CCONJ
ftr-501	840	51	indirectly	indirectly	ADV
ftr-501	840	52	through	through	ADP
ftr-501	840	53	the	the	DET
ftr-501	840	54	ripple	ripple	ADJ
ftr-501	840	55	effects	effect	NOUN
ftr-501	840	56	that	that	SCONJ
ftr-501	840	57	this	this	DET
ftr-501	840	58	liability	liability	NOUN
ftr-501	840	59	would	would	AUX
ftr-501	840	60	have	have	VERB
ftr-501	840	61	on	on	ADP
ftr-501	840	62	the	the	DET
ftr-501	840	63	amount	amount	NOUN
ftr-501	840	64	of	of	ADP
ftr-501	840	65	revenues	revenue	NOUN
ftr-501	840	66	collected	collect	VERB
ftr-501	840	67	by	by	ADP
ftr-501	840	68	the	the	DET
ftr-501	840	69	internal	internal	ADJ
ftr-501	840	70	revenue	revenue	NOUN
ftr-501	840	71	service	service	NOUN
ftr-501	840	72	.	.	PUNCT
ftr-501	841	1	in	in	ADP
ftr-501	841	2	any	any	DET
ftr-501	841	3	event	event	NOUN
ftr-501	841	4	,	,	PUNCT
ftr-501	841	5	the	the	DET
ftr-501	841	6	limitation	limitation	NOUN
ftr-501	841	7	seems	seem	VERB
ftr-501	841	8	to	to	PART
ftr-501	841	9	reflect	reflect	VERB
ftr-501	841	10	a	a	DET
ftr-501	841	11	balancing	balancing	NOUN
ftr-501	841	12	of	of	ADP
ftr-501	841	13	the	the	DET
ftr-501	841	14	rights	right	NOUN
ftr-501	841	15	of	of	ADP
ftr-501	841	16	taxpayers	taxpayer	NOUN
ftr-501	841	17	with	with	ADP
ftr-501	841	18	some	some	DET
ftr-501	841	19	other	other	ADJ
ftr-501	841	20	governmental	governmental	ADJ
ftr-501	841	21	interest	interest	NOUN
ftr-501	841	22	,	,	PUNCT
ftr-501	841	23	which	which	PRON
ftr-501	841	24	congress	congress	PROPN
ftr-501	841	25	has	have	AUX
ftr-501	841	26	never	never	ADV
ftr-501	841	27	identified	identify	VERB
ftr-501	841	28	.	.	PUNCT
ftr-501	842	1	barring	bar	VERB
ftr-501	842	2	an	an	DET
ftr-501	842	3	adequate	adequate	ADJ
ftr-501	842	4	explanation	explanation	NOUN
ftr-501	842	5	of	of	ADP
ftr-501	842	6	the	the	DET
ftr-501	842	7	need	need	NOUN
ftr-501	842	8	for	for	ADP
ftr-501	842	9	such	such	DET
ftr-501	842	10	a	a	DET
ftr-501	842	11	limitation	limitation	NOUN
ftr-501	842	12	,	,	PUNCT
ftr-501	842	13	a	a	DET
ftr-501	842	14	more	more	ADV
ftr-501	842	15	appropriate	appropriate	ADJ
ftr-501	842	16	amendment	amendment	NOUN
ftr-501	842	17	would	would	AUX
ftr-501	842	18	be	be	AUX
ftr-501	842	19	to	to	PART
ftr-501	842	20	lift	lift	VERB
ftr-501	842	21	the	the	DET
ftr-501	842	22	cap	cap	NOUN
ftr-501	842	23	on	on	ADP
ftr-501	842	24	damages	damage	NOUN
ftr-501	842	25	entirely	entirely	ADV
ftr-501	842	26	.	.	PUNCT
ftr-501	843	1	129	129	NUM
ftr-501	843	2	.	.	PUNCT
ftr-501	844	1	the	the	DET
ftr-501	844	2	1992	1992	NUM
ftr-501	844	3	version	version	NOUN
ftr-501	844	4	of	of	ADP
ftr-501	844	5	taxpayer	taxpayer	NOUN
ftr-501	844	6	bill	bill	NOUN
ftr-501	844	7	of	of	ADP
ftr-501	844	8	rights	right	NOUN
ftr-501	844	9	2	2	NUM
ftr-501	844	10	provided	provide	VERB
ftr-501	844	11	for	for	ADP
ftr-501	844	12	an	an	DET
ftr-501	844	13	amendment	amendment	NOUN
ftr-501	844	14	to	to	PART
ftr-501	844	15	include	include	VERB
ftr-501	844	16	negligent	negligent	ADJ
ftr-501	844	17	actions	action	NOUN
ftr-501	844	18	in	in	ADP
ftr-501	844	19	§	§	PROPN
ftr-501	844	20	7433	7433	NUM
ftr-501	844	21	's	's	PART
ftr-501	844	22	coverage	coverage	NOUN
ftr-501	844	23	.	.	PUNCT
ftr-501	845	1	s.	s.	PROPN
ftr-501	845	2	2239	2239	NUM
ftr-501	845	3	,	,	PUNCT
ftr-501	845	4	102d	102d	NUM
ftr-501	845	5	cong	cong	NOUN
ftr-501	845	6	.	.	PROPN
ftr-501	845	7	,	,	PUNCT
ftr-501	845	8	2d	2d	NUM
ftr-501	845	9	sess	sess	NOUN
ftr-501	845	10	.	.	PUNCT
ftr-501	846	1	§	§	PROPN
ftr-501	846	2	505(a	505(a	PROPN
ftr-501	846	3	)	)	PUNCT
ftr-501	846	4	(	(	PUNCT
ftr-501	846	5	1992	1992	NUM
ftr-501	846	6	)	)	PUNCT
ftr-501	846	7	.	.	PUNCT
ftr-501	847	1	130	130	NUM
ftr-501	847	2	.	.	PUNCT
ftr-501	848	1	in	in	ADP
ftr-501	848	2	his	his	PRON
ftr-501	848	3	testimony	testimony	NOUN
ftr-501	848	4	before	before	ADP
ftr-501	848	5	the	the	DET
ftr-501	848	6	senate	senate	PROPN
ftr-501	848	7	subcommittee	subcommittee	NOUN
ftr-501	848	8	on	on	ADP
ftr-501	848	9	oversight	oversight	NOUN
ftr-501	848	10	in	in	ADP
ftr-501	848	11	1991	1991	NUM
ftr-501	848	12	,	,	PUNCT
ftr-501	848	13	david	david	PROPN
ftr-501	848	14	keating	keating	PROPN
ftr-501	848	15	,	,	PUNCT
ftr-501	848	16	executive	executive	ADJ
ftr-501	848	17	vice	vice	NOUN
ftr-501	848	18	-	-	NOUN
ftr-501	848	19	president	president	NOUN
ftr-501	848	20	of	of	ADP
ftr-501	848	21	the	the	DET
ftr-501	848	22	national	national	PROPN
ftr-501	848	23	taxpayers	taxpayers	PROPN
ftr-501	848	24	union	union	PROPN
ftr-501	848	25	,	,	PUNCT
ftr-501	848	26	noted	note	VERB
ftr-501	848	27	that	that	SCONJ
ftr-501	848	28	although	although	SCONJ
ftr-501	848	29	congress	congress	PROPN
ftr-501	848	30	has	have	AUX
ftr-501	848	31	expanded	expand	VERB
ftr-501	848	32	the	the	DET
ftr-501	848	33	liability	liability	NOUN
ftr-501	848	34	of	of	ADP
ftr-501	848	35	taxpayers	taxpayer	NOUN
ftr-501	848	36	and	and	CCONJ
ftr-501	848	37	tax	tax	NOUN
ftr-501	848	38	preparers	preparer	NOUN
ftr-501	848	39	for	for	ADP
ftr-501	848	40	negligent	negligent	ADJ
ftr-501	848	41	actions	action	NOUN
ftr-501	848	42	,	,	PUNCT
ftr-501	848	43	"	"	PUNCT
ftr-501	848	44	incredibly	incredibly	ADV
ftr-501	848	45	,	,	PUNCT
ftr-501	848	46	congress	congress	PROPN
ftr-501	848	47	refuses	refuse	VERB
ftr-501	848	48	to	to	PART
ftr-501	848	49	require	require	VERB
ftr-501	848	50	the	the	DET
ftr-501	848	51	irs	irs	PROPN
ftr-501	848	52	to	to	PART
ftr-501	848	53	exercise	exercise	VERB
ftr-501	848	54	reasonable	reasonable	ADJ
ftr-501	848	55	caution	caution	NOUN
ftr-501	848	56	in	in	ADP
ftr-501	848	57	using	use	VERB
ftr-501	848	58	its	its	PRON
ftr-501	848	59	vast	vast	ADJ
ftr-501	848	60	array	array	NOUN
ftr-501	848	61	of	of	ADP
ftr-501	848	62	enforcement	enforcement	NOUN
ftr-501	848	63	powers	power	NOUN
ftr-501	848	64	.	.	PUNCT
ftr-501	848	65	"	"	PUNCT
ftr-501	849	1	taxpayers	taxpayer	NOUN
ftr-501	849	2	bill	bill	NOUN
ftr-501	849	3	of	of	ADP
ftr-501	849	4	rights	right	NOUN
ftr-501	849	5	2	2	NUM
ftr-501	849	6	:	:	PUNCT
ftr-501	849	7	hearings	hearing	NOUN
ftr-501	849	8	on	on	ADP
ftr-501	849	9	s.	s.	PROPN
ftr-501	849	10	2239	2239	NUM
ftr-501	849	11	before	before	ADP
ftr-501	849	12	the	the	DET
ftr-501	849	13	subcommittee	subcommittee	NOUN
ftr-501	849	14	on	on	ADP
ftr-501	849	15	private	private	ADJ
ftr-501	849	16	retirement	retirement	NOUN
ftr-501	849	17	plans	plan	NOUN
ftr-501	849	18	and	and	CCONJ
ftr-501	849	19	oversight	oversight	NOUN
ftr-501	849	20	of	of	ADP
ftr-501	849	21	the	the	DET
ftr-501	849	22	internal	internal	ADJ
ftr-501	849	23	revenue	revenue	NOUN
ftr-501	849	24	service	service	NOUN
ftr-501	849	25	of	of	ADP
ftr-501	849	26	the	the	DET
ftr-501	849	27	senate	senate	PROPN
ftr-501	849	28	committee	committee	PROPN
ftr-501	849	29	on	on	ADP
ftr-501	849	30	finance	finance	NOUN
ftr-501	849	31	,	,	PUNCT
ftr-501	849	32	102d	102d	NUM
ftr-501	849	33	cong	cong	NOUN
ftr-501	849	34	.	.	PUNCT
ftr-501	849	35	,	,	PUNCT
ftr-501	849	36	1st	1st	ADJ
ftr-501	849	37	sess	sess	NOUN
ftr-501	849	38	.	.	PUNCT
ftr-501	850	1	135	135	NUM
ftr-501	850	2	,	,	PUNCT
ftr-501	850	3	135	135	NUM
ftr-501	850	4	(	(	PUNCT
ftr-501	850	5	dec	dec	PROPN
ftr-501	850	6	.	.	PROPN
ftr-501	850	7	10	10	NUM
ftr-501	850	8	,	,	PUNCT
ftr-501	850	9	1991	1991	NUM
ftr-501	850	10	)	)	PUNCT
ftr-501	850	11	(	(	PUNCT
ftr-501	850	12	statement	statement	NOUN
ftr-501	850	13	of	of	ADP
ftr-501	850	14	david	david	PROPN
ftr-501	850	15	keating	keating	PROPN
ftr-501	850	16	,	,	PUNCT
ftr-501	850	17	executive	executive	ADJ
ftr-501	850	18	vice	vice	NOUN
ftr-501	850	19	-	-	NOUN
ftr-501	850	20	president	president	NOUN
ftr-501	850	21	of	of	ADP
ftr-501	850	22	the	the	DET
ftr-501	850	23	national	national	PROPN
ftr-501	850	24	taxpayers	taxpayers	PROPN
ftr-501	850	25	union	union	PROPN
ftr-501	850	26	)	)	PUNCT
ftr-501	850	27	.	.	PUNCT
ftr-501	851	1	131	131	NUM
ftr-501	851	2	.	.	PUNCT
ftr-501	852	1	s.	s.	PROPN
ftr-501	852	2	542	542	NUM
ftr-501	852	3	,	,	PUNCT
ftr-501	852	4	103d	103d	NUM
ftr-501	852	5	cong	cong	NOUN
ftr-501	852	6	.	.	PUNCT
ftr-501	852	7	,	,	PUNCT
ftr-501	852	8	1st	1st	ADJ
ftr-501	852	9	sess	sess	NOUN
ftr-501	852	10	.	.	PUNCT
ftr-501	853	1	§	§	PROPN
ftr-501	853	2	504(a	504(a	PROPN
ftr-501	853	3	)	)	PUNCT
ftr-501	853	4	(	(	PUNCT
ftr-501	853	5	1993	1993	NUM
ftr-501	853	6	)	)	PUNCT
ftr-501	853	7	.	.	PUNCT
ftr-501	854	1	19931	19931	NUM
ftr-501	854	2	florida	florida	PROPN
ftr-501	854	3	tax	tax	PROPN
ftr-501	854	4	review	review	NOUN
ftr-501	854	5	v.	v.	ADP
ftr-501	854	6	conclusion	conclusion	NOUN
ftr-501	854	7	in	in	ADP
ftr-501	854	8	sections	section	NOUN
ftr-501	854	9	7431	7431	NUM
ftr-501	854	10	and	and	CCONJ
ftr-501	854	11	7433	7433	NUM
ftr-501	854	12	,	,	PUNCT
ftr-501	854	13	congress	congress	PROPN
ftr-501	854	14	has	have	AUX
ftr-501	854	15	taken	take	VERB
ftr-501	854	16	the	the	DET
ftr-501	854	17	first	first	ADJ
ftr-501	854	18	steps	step	NOUN
ftr-501	854	19	in	in	ADP
ftr-501	854	20	an	an	DET
ftr-501	854	21	effort	effort	NOUN
ftr-501	854	22	to	to	PART
ftr-501	854	23	use	use	VERB
ftr-501	854	24	the	the	DET
ftr-501	854	25	civil	civil	ADJ
ftr-501	854	26	justice	justice	NOUN
ftr-501	854	27	system	system	NOUN
ftr-501	854	28	as	as	ADP
ftr-501	854	29	a	a	DET
ftr-501	854	30	check	check	NOUN
ftr-501	854	31	on	on	ADP
ftr-501	854	32	the	the	DET
ftr-501	854	33	extensive	extensive	ADJ
ftr-501	854	34	powers	power	NOUN
ftr-501	854	35	of	of	ADP
ftr-501	854	36	investigation	investigation	NOUN
ftr-501	854	37	and	and	CCONJ
ftr-501	854	38	seizure	seizure	VERB
ftr-501	854	39	which	which	PRON
ftr-501	854	40	congress	congress	PROPN
ftr-501	854	41	and	and	CCONJ
ftr-501	854	42	the	the	DET
ftr-501	854	43	courts	court	NOUN
ftr-501	854	44	have	have	AUX
ftr-501	854	45	granted	grant	VERB
ftr-501	854	46	the	the	DET
ftr-501	854	47	service	service	NOUN
ftr-501	854	48	.	.	PUNCT
ftr-501	855	1	in	in	ADP
ftr-501	855	2	whole	whole	NOUN
ftr-501	855	3	,	,	PUNCT
ftr-501	855	4	the	the	DET
ftr-501	855	5	causes	cause	NOUN
ftr-501	855	6	of	of	ADP
ftr-501	855	7	action	action	NOUN
ftr-501	855	8	which	which	PRON
ftr-501	855	9	these	these	DET
ftr-501	855	10	statutes	statute	NOUN
ftr-501	855	11	authorize	authorize	VERB
ftr-501	855	12	appear	appear	VERB
ftr-501	855	13	to	to	PART
ftr-501	855	14	be	be	AUX
ftr-501	855	15	effective	effective	ADJ
ftr-501	855	16	tools	tool	NOUN
ftr-501	855	17	to	to	PART
ftr-501	855	18	accomplish	accomplish	VERB
ftr-501	855	19	that	that	DET
ftr-501	855	20	end	end	NOUN
ftr-501	855	21	.	.	PUNCT
ftr-501	856	1	an	an	DET
ftr-501	856	2	analysis	analysis	NOUN
ftr-501	856	3	of	of	ADP
ftr-501	856	4	the	the	DET
ftr-501	856	5	statutes	statute	NOUN
ftr-501	856	6	and	and	CCONJ
ftr-501	856	7	a	a	DET
ftr-501	856	8	review	review	NOUN
ftr-501	856	9	of	of	ADP
ftr-501	856	10	the	the	DET
ftr-501	856	11	case	case	NOUN
ftr-501	856	12	law	law	NOUN
ftr-501	856	13	,	,	PUNCT
ftr-501	856	14	however	however	ADV
ftr-501	856	15	,	,	PUNCT
ftr-501	856	16	reveal	reveal	VERB
ftr-501	856	17	some	some	DET
ftr-501	856	18	gaps	gap	NOUN
ftr-501	856	19	and	and	CCONJ
ftr-501	856	20	ambiguities	ambiguity	NOUN
ftr-501	856	21	in	in	ADP
ftr-501	856	22	the	the	DET
ftr-501	856	23	coverage	coverage	NOUN
ftr-501	856	24	that	that	PRON
ftr-501	856	25	must	must	AUX
ftr-501	856	26	be	be	AUX
ftr-501	856	27	addressed	address	VERB
ftr-501	856	28	.	.	PUNCT
ftr-501	857	1	section	section	NOUN
ftr-501	857	2	7431	7431	NUM
ftr-501	857	3	imposes	impose	VERB
ftr-501	857	4	liability	liability	NOUN
ftr-501	857	5	for	for	ADP
ftr-501	857	6	the	the	DET
ftr-501	857	7	unauthorized	unauthorized	ADJ
ftr-501	857	8	disclosure	disclosure	NOUN
ftr-501	857	9	of	of	ADP
ftr-501	857	10	return	return	NOUN
ftr-501	857	11	information	information	NOUN
ftr-501	857	12	,	,	PUNCT
ftr-501	857	13	incorporating	incorporate	VERB
ftr-501	857	14	the	the	DET
ftr-501	857	15	substantive	substantive	ADJ
ftr-501	857	16	provisions	provision	NOUN
ftr-501	857	17	of	of	ADP
ftr-501	857	18	section	section	NOUN
ftr-501	857	19	6103	6103	NUM
ftr-501	857	20	.	.	PUNCT
ftr-501	858	1	the	the	DET
ftr-501	858	2	scope	scope	NOUN
ftr-501	858	3	of	of	ADP
ftr-501	858	4	this	this	DET
ftr-501	858	5	protection	protection	NOUN
ftr-501	858	6	is	be	AUX
ftr-501	858	7	not	not	PART
ftr-501	858	8	clear	clear	ADJ
ftr-501	858	9	,	,	PUNCT
ftr-501	858	10	however	however	ADV
ftr-501	858	11	,	,	PUNCT
ftr-501	858	12	and	and	CCONJ
ftr-501	858	13	the	the	DET
ftr-501	858	14	courts	court	NOUN
ftr-501	858	15	have	have	AUX
ftr-501	858	16	struggled	struggle	VERB
ftr-501	858	17	with	with	ADP
ftr-501	858	18	the	the	DET
ftr-501	858	19	question	question	NOUN
ftr-501	858	20	of	of	ADP
ftr-501	858	21	whether	whether	SCONJ
ftr-501	858	22	it	it	PRON
ftr-501	858	23	extends	extend	VERB
ftr-501	858	24	to	to	ADP
ftr-501	858	25	information	information	NOUN
ftr-501	858	26	previously	previously	ADV
ftr-501	858	27	disclosed	disclose	VERB
ftr-501	858	28	in	in	ADP
ftr-501	858	29	public	public	ADJ
ftr-501	858	30	records	record	NOUN
ftr-501	858	31	.	.	PUNCT
ftr-501	859	1	although	although	SCONJ
ftr-501	859	2	legislative	legislative	ADJ
ftr-501	859	3	action	action	NOUN
ftr-501	859	4	might	might	AUX
ftr-501	859	5	clarify	clarify	VERB
ftr-501	859	6	the	the	DET
ftr-501	859	7	scope	scope	NOUN
ftr-501	859	8	of	of	ADP
ftr-501	859	9	coverage	coverage	NOUN
ftr-501	859	10	,	,	PUNCT
ftr-501	859	11	this	this	PRON
ftr-501	859	12	may	may	AUX
ftr-501	859	13	well	well	ADV
ftr-501	859	14	be	be	AUX
ftr-501	859	15	an	an	DET
ftr-501	859	16	area	area	NOUN
ftr-501	859	17	more	more	ADV
ftr-501	859	18	suitable	suitable	ADJ
ftr-501	859	19	to	to	ADP
ftr-501	859	20	judicial	judicial	ADJ
ftr-501	859	21	resolution	resolution	NOUN
ftr-501	859	22	,	,	PUNCT
ftr-501	859	23	with	with	ADP
ftr-501	859	24	the	the	DET
ftr-501	859	25	evolution	evolution	NOUN
ftr-501	859	26	of	of	ADP
ftr-501	859	27	standards	standard	NOUN
ftr-501	859	28	flexible	flexible	ADJ
ftr-501	859	29	enough	enough	ADV
ftr-501	859	30	to	to	PART
ftr-501	859	31	adapt	adapt	VERB
ftr-501	859	32	to	to	ADP
ftr-501	859	33	a	a	DET
ftr-501	859	34	wide	wide	ADJ
ftr-501	859	35	variety	variety	NOUN
ftr-501	859	36	of	of	ADP
ftr-501	859	37	factual	factual	ADJ
ftr-501	859	38	settings	setting	NOUN
ftr-501	859	39	.	.	PUNCT
ftr-501	860	1	section	section	NOUN
ftr-501	860	2	7431	7431	NUM
ftr-501	860	3	is	be	AUX
ftr-501	860	4	also	also	ADV
ftr-501	860	5	ambiguous	ambiguous	ADJ
ftr-501	860	6	as	as	ADP
ftr-501	860	7	to	to	ADP
ftr-501	860	8	whether	whether	SCONJ
ftr-501	860	9	its	its	PRON
ftr-501	860	10	prohibition	prohibition	NOUN
ftr-501	860	11	applies	apply	VERB
ftr-501	860	12	to	to	ADP
ftr-501	860	13	the	the	DET
ftr-501	860	14	unauthorized	unauthorized	ADJ
ftr-501	860	15	disclosure	disclosure	NOUN
ftr-501	860	16	of	of	ADP
ftr-501	860	17	erroneous	erroneous	ADJ
ftr-501	860	18	information	information	NOUN
ftr-501	860	19	.	.	PUNCT
ftr-501	861	1	the	the	DET
ftr-501	861	2	congressional	congressional	ADJ
ftr-501	861	3	purposes	purpose	NOUN
ftr-501	861	4	behind	behind	ADP
ftr-501	861	5	the	the	DET
ftr-501	861	6	legislation	legislation	NOUN
ftr-501	861	7	would	would	AUX
ftr-501	861	8	be	be	AUX
ftr-501	861	9	advanced	advance	VERB
ftr-501	861	10	by	by	ADP
ftr-501	861	11	including	include	VERB
ftr-501	861	12	such	such	ADJ
ftr-501	861	13	disclosures	disclosure	NOUN
ftr-501	861	14	within	within	ADP
ftr-501	861	15	the	the	DET
ftr-501	861	16	ambit	ambit	NOUN
ftr-501	861	17	of	of	ADP
ftr-501	861	18	the	the	DET
ftr-501	861	19	statute	statute	NOUN
ftr-501	861	20	.	.	PUNCT
ftr-501	862	1	although	although	SCONJ
ftr-501	862	2	the	the	DET
ftr-501	862	3	courts	court	NOUN
ftr-501	862	4	should	should	AUX
ftr-501	862	5	have	have	VERB
ftr-501	862	6	no	no	DET
ftr-501	862	7	difficulty	difficulty	NOUN
ftr-501	862	8	finding	find	VERB
ftr-501	862	9	that	that	DET
ftr-501	862	10	coverage	coverage	NOUN
ftr-501	862	11	in	in	ADP
ftr-501	862	12	the	the	DET
ftr-501	862	13	statutory	statutory	ADJ
ftr-501	862	14	language	language	NOUN
ftr-501	862	15	,	,	PUNCT
ftr-501	862	16	a	a	DET
ftr-501	862	17	few	few	ADJ
ftr-501	862	18	courts	court	NOUN
ftr-501	862	19	have	have	AUX
ftr-501	862	20	,	,	PUNCT
ftr-501	862	21	in	in	ADP
ftr-501	862	22	fact	fact	NOUN
ftr-501	862	23	,	,	PUNCT
ftr-501	862	24	interpreted	interpret	VERB
ftr-501	862	25	it	it	PRON
ftr-501	862	26	to	to	ADP
ftr-501	862	27	the	the	DET
ftr-501	862	28	contrary	contrary	NOUN
ftr-501	862	29	.	.	PUNCT
ftr-501	863	1	the	the	DET
ftr-501	863	2	statute	statute	NOUN
ftr-501	863	3	should	should	AUX
ftr-501	863	4	be	be	AUX
ftr-501	863	5	amended	amend	VERB
ftr-501	863	6	to	to	PART
ftr-501	863	7	remove	remove	VERB
ftr-501	863	8	the	the	DET
ftr-501	863	9	ambiguity	ambiguity	NOUN
ftr-501	863	10	.	.	PUNCT
ftr-501	864	1	another	another	DET
ftr-501	864	2	issue	issue	NOUN
ftr-501	864	3	that	that	PRON
ftr-501	864	4	has	have	AUX
ftr-501	864	5	arisen	arise	VERB
ftr-501	864	6	in	in	ADP
ftr-501	864	7	the	the	DET
ftr-501	864	8	application	application	NOUN
ftr-501	864	9	of	of	ADP
ftr-501	864	10	section	section	NOUN
ftr-501	864	11	7431	7431	NUM
ftr-501	864	12	is	be	AUX
ftr-501	864	13	whether	whether	SCONJ
ftr-501	864	14	a	a	DET
ftr-501	864	15	cause	cause	NOUN
ftr-501	864	16	of	of	ADP
ftr-501	864	17	action	action	NOUN
ftr-501	864	18	will	will	AUX
ftr-501	864	19	lie	lie	VERB
ftr-501	864	20	for	for	ADP
ftr-501	864	21	a	a	DET
ftr-501	864	22	procedurally	procedurally	ADV
ftr-501	864	23	correct	correct	ADJ
ftr-501	864	24	disclosure	disclosure	NOUN
ftr-501	864	25	of	of	ADP
ftr-501	864	26	return	return	NOUN
ftr-501	864	27	information	information	NOUN
ftr-501	864	28	made	make	VERB
ftr-501	864	29	in	in	ADP
ftr-501	864	30	the	the	DET
ftr-501	864	31	course	course	NOUN
ftr-501	864	32	of	of	ADP
ftr-501	864	33	collecting	collect	VERB
ftr-501	864	34	an	an	DET
ftr-501	864	35	erroneous	erroneous	ADJ
ftr-501	864	36	assessment	assessment	NOUN
ftr-501	864	37	.	.	PUNCT
ftr-501	865	1	as	as	ADV
ftr-501	865	2	desirable	desirable	ADJ
ftr-501	865	3	as	as	ADP
ftr-501	865	4	such	such	DET
ftr-501	865	5	a	a	DET
ftr-501	865	6	cause	cause	NOUN
ftr-501	865	7	of	of	ADP
ftr-501	865	8	action	action	NOUN
ftr-501	865	9	may	may	AUX
ftr-501	865	10	be	be	AUX
ftr-501	865	11	,	,	PUNCT
ftr-501	865	12	at	at	ADP
ftr-501	865	13	least	least	ADJ
ftr-501	865	14	from	from	ADP
ftr-501	865	15	the	the	DET
ftr-501	865	16	taxpayers	taxpayer	NOUN
ftr-501	865	17	'	'	PART
ftr-501	865	18	point	point	NOUN
ftr-501	865	19	of	of	ADP
ftr-501	865	20	view	view	NOUN
ftr-501	865	21	,	,	PUNCT
ftr-501	865	22	it	it	PRON
ftr-501	865	23	is	be	AUX
ftr-501	865	24	not	not	PART
ftr-501	865	25	provided	provide	VERB
ftr-501	865	26	in	in	ADP
ftr-501	865	27	section	section	NOUN
ftr-501	865	28	7431	7431	NUM
ftr-501	865	29	,	,	PUNCT
ftr-501	865	30	which	which	PRON
ftr-501	865	31	was	be	AUX
ftr-501	865	32	designed	design	VERB
ftr-501	865	33	to	to	PART
ftr-501	865	34	prevent	prevent	VERB
ftr-501	865	35	the	the	DET
ftr-501	865	36	use	use	NOUN
ftr-501	865	37	of	of	ADP
ftr-501	865	38	internal	internal	ADJ
ftr-501	865	39	revenue	revenue	NOUN
ftr-501	865	40	service	service	NOUN
ftr-501	865	41	information	information	NOUN
ftr-501	865	42	for	for	ADP
ftr-501	865	43	political	political	ADJ
ftr-501	865	44	and	and	CCONJ
ftr-501	865	45	other	other	ADJ
ftr-501	865	46	purposes	purpose	NOUN
ftr-501	865	47	without	without	ADP
ftr-501	865	48	interfering	interfere	VERB
ftr-501	865	49	with	with	ADP
ftr-501	865	50	the	the	DET
ftr-501	865	51	routine	routine	ADJ
ftr-501	865	52	administration	administration	NOUN
ftr-501	865	53	of	of	ADP
ftr-501	865	54	taxes	taxis	NOUN
ftr-501	865	55	.	.	PUNCT
ftr-501	866	1	it	it	PRON
ftr-501	866	2	was	be	AUX
ftr-501	866	3	not	not	PART
ftr-501	866	4	intended	intend	VERB
ftr-501	866	5	to	to	PART
ftr-501	866	6	provide	provide	VERB
ftr-501	866	7	a	a	DET
ftr-501	866	8	remedy	remedy	NOUN
ftr-501	866	9	for	for	ADP
ftr-501	866	10	damages	damage	NOUN
ftr-501	866	11	caused	cause	VERB
ftr-501	866	12	by	by	ADP
ftr-501	866	13	an	an	DET
ftr-501	866	14	erroneous	erroneous	ADJ
ftr-501	866	15	assessment	assessment	NOUN
ftr-501	866	16	or	or	CCONJ
ftr-501	866	17	by	by	ADP
ftr-501	866	18	the	the	DET
ftr-501	866	19	collection	collection	NOUN
ftr-501	866	20	activities	activity	NOUN
ftr-501	866	21	based	base	VERB
ftr-501	866	22	on	on	ADP
ftr-501	866	23	such	such	DET
ftr-501	866	24	an	an	DET
ftr-501	866	25	assessment	assessment	NOUN
ftr-501	866	26	.	.	PUNCT
ftr-501	867	1	this	this	DET
ftr-501	867	2	issue	issue	NOUN
ftr-501	867	3	is	be	AUX
ftr-501	867	4	more	more	ADV
ftr-501	867	5	properly	properly	ADV
ftr-501	867	6	addressed	address	VERB
ftr-501	867	7	by	by	ADP
ftr-501	867	8	section	section	NOUN
ftr-501	867	9	7433	7433	NUM
ftr-501	867	10	,	,	PUNCT
ftr-501	867	11	as	as	SCONJ
ftr-501	867	12	discussed	discuss	VERB
ftr-501	867	13	below	below	ADV
ftr-501	867	14	.	.	PUNCT
ftr-501	868	1	a	a	DET
ftr-501	868	2	final	final	ADJ
ftr-501	868	3	issue	issue	NOUN
ftr-501	868	4	that	that	PRON
ftr-501	868	5	arises	arise	VERB
ftr-501	868	6	under	under	ADP
ftr-501	868	7	section	section	NOUN
ftr-501	868	8	7431	7431	NUM
ftr-501	868	9	is	be	AUX
ftr-501	868	10	whether	whether	SCONJ
ftr-501	868	11	the	the	DET
ftr-501	868	12	government	government	NOUN
ftr-501	868	13	is	be	AUX
ftr-501	868	14	liable	liable	ADJ
ftr-501	868	15	for	for	ADP
ftr-501	868	16	the	the	DET
ftr-501	868	17	unauthorized	unauthorized	ADJ
ftr-501	868	18	disclosure	disclosure	NOUN
ftr-501	868	19	of	of	ADP
ftr-501	868	20	return	return	NOUN
ftr-501	868	21	information	information	NOUN
ftr-501	868	22	where	where	SCONJ
ftr-501	868	23	the	the	DET
ftr-501	868	24	unauthorized	unauthorized	ADJ
ftr-501	868	25	disclosure	disclosure	NOUN
ftr-501	868	26	was	be	AUX
ftr-501	868	27	proximately	proximately	ADV
ftr-501	868	28	caused	cause	VERB
ftr-501	868	29	by	by	ADP
ftr-501	868	30	the	the	DET
ftr-501	868	31	negligence	negligence	NOUN
ftr-501	868	32	,	,	PUNCT
ftr-501	868	33	not	not	PART
ftr-501	868	34	of	of	ADP
ftr-501	868	35	the	the	DET
ftr-501	868	36	person	person	NOUN
ftr-501	868	37	actually	actually	ADV
ftr-501	868	38	making	make	VERB
ftr-501	868	39	the	the	DET
ftr-501	868	40	disclosure	disclosure	NOUN
ftr-501	868	41	,	,	PUNCT
ftr-501	868	42	but	but	CCONJ
ftr-501	868	43	of	of	ADP
ftr-501	868	44	other	other	ADJ
ftr-501	868	45	governmental	governmental	ADJ
ftr-501	868	46	officers	officer	NOUN
ftr-501	868	47	or	or	CCONJ
ftr-501	868	48	employees	employee	NOUN
ftr-501	868	49	.	.	PUNCT
ftr-501	869	1	the	the	DET
ftr-501	869	2	statute	statute	NOUN
ftr-501	869	3	is	be	AUX
ftr-501	869	4	,	,	PUNCT
ftr-501	869	5	at	at	ADP
ftr-501	869	6	best	good	ADJ
ftr-501	869	7	,	,	PUNCT
ftr-501	869	8	ambiguous	ambiguous	ADJ
ftr-501	869	9	on	on	ADP
ftr-501	869	10	this	this	DET
ftr-501	869	11	point	point	NOUN
ftr-501	869	12	.	.	PUNCT
ftr-501	870	1	to	to	PART
ftr-501	870	2	further	further	VERB
ftr-501	870	3	the	the	DET
ftr-501	870	4	congressional	congressional	ADJ
ftr-501	870	5	purposes	purpose	NOUN
ftr-501	870	6	,	,	PUNCT
ftr-501	870	7	the	the	DET
ftr-501	870	8	statute	statute	NOUN
ftr-501	870	9	should	should	AUX
ftr-501	870	10	be	be	AUX
ftr-501	870	11	amended	amend	VERB
ftr-501	870	12	to	to	PART
ftr-501	870	13	provide	provide	VERB
ftr-501	870	14	expressly	expressly	ADV
ftr-501	870	15	for	for	ADP
ftr-501	870	16	liability	liability	NOUN
ftr-501	870	17	in	in	ADP
ftr-501	870	18	such	such	ADJ
ftr-501	870	19	cases	case	NOUN
ftr-501	870	20	.	.	PUNCT
ftr-501	871	1	in	in	ADP
ftr-501	871	2	a	a	DET
ftr-501	871	3	sense	sense	NOUN
ftr-501	871	4	,	,	PUNCT
ftr-501	871	5	section	section	NOUN
ftr-501	871	6	7433	7433	NUM
ftr-501	871	7	is	be	AUX
ftr-501	871	8	a	a	DET
ftr-501	871	9	rather	rather	ADV
ftr-501	871	10	broad	broad	ADJ
ftr-501	871	11	statute	statute	NOUN
ftr-501	871	12	,	,	PUNCT
ftr-501	871	13	providing	provide	VERB
ftr-501	871	14	governmental	governmental	ADJ
ftr-501	871	15	liability	liability	NOUN
ftr-501	871	16	for	for	ADP
ftr-501	871	17	the	the	DET
ftr-501	871	18	violation	violation	NOUN
ftr-501	871	19	of	of	ADP
ftr-501	871	20	any	any	DET
ftr-501	871	21	tax	tax	NOUN
ftr-501	871	22	provision	provision	NOUN
ftr-501	871	23	during	during	ADP
ftr-501	871	24	the	the	DET
ftr-501	871	25	collection	collection	NOUN
ftr-501	871	26	of	of	ADP
ftr-501	871	27	[	[	X
ftr-501	871	28	vol	vol	NOUN
ftr-501	871	29	.	.	PUNCT
ftr-501	872	1	1:10	1:10	NUM
ftr-501	872	2	19931	19931	NUM
ftr-501	872	3	irc	irc	ADV
ftr-501	872	4	§	§	PROPN
ftr-501	872	5	§	§	PROPN
ftr-501	872	6	7431	7431	NUM
ftr-501	872	7	and	and	CCONJ
ftr-501	872	8	7433	7433	NUM
ftr-501	872	9	605	605	NUM
ftr-501	872	10	taxes	taxis	NOUN
ftr-501	872	11	.	.	PUNCT
ftr-501	873	1	there	there	PRON
ftr-501	873	2	are	be	VERB
ftr-501	873	3	three	three	NUM
ftr-501	873	4	significant	significant	ADJ
ftr-501	873	5	limitations	limitation	NOUN
ftr-501	873	6	on	on	ADP
ftr-501	873	7	this	this	DET
ftr-501	873	8	liability	liability	NOUN
ftr-501	873	9	,	,	PUNCT
ftr-501	873	10	however	however	ADV
ftr-501	873	11	,	,	PUNCT
ftr-501	873	12	which	which	PRON
ftr-501	873	13	should	should	AUX
ftr-501	873	14	be	be	AUX
ftr-501	873	15	removed	remove	VERB
ftr-501	873	16	by	by	ADP
ftr-501	873	17	amendment	amendment	NOUN
ftr-501	873	18	.	.	PUNCT
ftr-501	874	1	first	first	ADV
ftr-501	874	2	,	,	PUNCT
ftr-501	874	3	the	the	DET
ftr-501	874	4	statute	statute	NOUN
ftr-501	874	5	applies	apply	VERB
ftr-501	874	6	only	only	ADV
ftr-501	874	7	to	to	ADP
ftr-501	874	8	reckless	reckless	ADJ
ftr-501	874	9	or	or	CCONJ
ftr-501	874	10	intentional	intentional	ADJ
ftr-501	874	11	violations	violation	NOUN
ftr-501	874	12	of	of	ADP
ftr-501	874	13	the	the	DET
ftr-501	874	14	law	law	NOUN
ftr-501	874	15	,	,	PUNCT
ftr-501	874	16	not	not	PART
ftr-501	874	17	to	to	ADP
ftr-501	874	18	negligent	negligent	ADJ
ftr-501	874	19	violations	violation	NOUN
ftr-501	874	20	.	.	PUNCT
ftr-501	875	1	second	second	ADV
ftr-501	875	2	,	,	PUNCT
ftr-501	875	3	the	the	DET
ftr-501	875	4	statute	statute	NOUN
ftr-501	875	5	provides	provide	VERB
ftr-501	875	6	liability	liability	NOUN
ftr-501	875	7	only	only	ADV
ftr-501	875	8	for	for	ADP
ftr-501	875	9	actions	action	NOUN
ftr-501	875	10	occurring	occur	VERB
ftr-501	875	11	during	during	ADP
ftr-501	875	12	the	the	DET
ftr-501	875	13	collections	collection	NOUN
ftr-501	875	14	phase	phase	NOUN
ftr-501	875	15	of	of	ADP
ftr-501	875	16	tax	tax	NOUN
ftr-501	875	17	administration	administration	NOUN
ftr-501	875	18	,	,	PUNCT
ftr-501	875	19	leaving	leave	VERB
ftr-501	875	20	taxpayers	taxpayer	NOUN
ftr-501	875	21	with	with	ADP
ftr-501	875	22	no	no	DET
ftr-501	875	23	remedy	remedy	NOUN
ftr-501	875	24	for	for	ADP
ftr-501	875	25	abusive	abusive	ADJ
ftr-501	875	26	practices	practice	NOUN
ftr-501	875	27	during	during	ADP
ftr-501	875	28	the	the	DET
ftr-501	875	29	assessment	assessment	NOUN
ftr-501	875	30	phase	phase	NOUN
ftr-501	875	31	or	or	CCONJ
ftr-501	875	32	for	for	ADP
ftr-501	875	33	collections	collection	NOUN
ftr-501	875	34	based	base	VERB
ftr-501	875	35	on	on	ADP
ftr-501	875	36	erroneous	erroneous	ADJ
ftr-501	875	37	assessments	assessment	NOUN
ftr-501	875	38	.	.	PUNCT
ftr-501	876	1	third	third	ADJ
ftr-501	876	2	,	,	PUNCT
ftr-501	876	3	the	the	DET
ftr-501	876	4	statute	statute	NOUN
ftr-501	876	5	limits	limit	VERB
ftr-501	876	6	the	the	DET
ftr-501	876	7	government	government	NOUN
ftr-501	876	8	's	's	PART
ftr-501	876	9	liability	liability	NOUN
ftr-501	876	10	to	to	ADP
ftr-501	876	11	a	a	DET
ftr-501	876	12	maximum	maximum	NOUN
ftr-501	876	13	of	of	ADP
ftr-501	876	14	$	$	SYM
ftr-501	876	15	100,000	100,000	NUM
ftr-501	876	16	.	.	PUNCT
ftr-501	877	1	the	the	DET
ftr-501	877	2	removal	removal	NOUN
ftr-501	877	3	of	of	ADP
ftr-501	877	4	each	each	PRON
ftr-501	877	5	of	of	ADP
ftr-501	877	6	these	these	DET
ftr-501	877	7	limitations	limitation	NOUN
ftr-501	877	8	would	would	AUX
ftr-501	877	9	further	further	VERB
ftr-501	877	10	the	the	DET
ftr-501	877	11	congressional	congressional	ADJ
ftr-501	877	12	purpose	purpose	NOUN
ftr-501	877	13	of	of	ADP
ftr-501	877	14	providing	provide	VERB
ftr-501	877	15	taxpayers	taxpayer	NOUN
ftr-501	877	16	statutory	statutory	ADJ
ftr-501	877	17	protection	protection	NOUN
ftr-501	877	18	from	from	ADP
ftr-501	877	19	abusive	abusive	ADJ
ftr-501	877	20	practices	practice	NOUN
ftr-501	877	21	in	in	ADP
ftr-501	877	22	the	the	DET
ftr-501	877	23	administration	administration	NOUN
ftr-501	877	24	of	of	ADP
ftr-501	877	25	taxes	taxis	NOUN
ftr-501	877	26	.	.	PUNCT