id	sid	tid	token	lemma	pos
ftr-647	1	1	florida	florida	PROPN
ftr-647	1	2	tax	tax	PROPN
ftr-647	1	3	review	review	NOUN
ftr-647	1	4	volume	volume	NOUN
ftr-647	1	5	20	20	NUM
ftr-647	1	6	2016	2016	NUM
ftr-647	1	7	number	number	NOUN
ftr-647	1	8	1	1	NUM
ftr-647	1	9	article	article	NOUN
ftr-647	1	10	can	can	AUX
ftr-647	1	11	audits	audits	VERB
ftr-647	1	12	encourage	encourage	VERB
ftr-647	1	13	tax	tax	NOUN
ftr-647	1	14	evasion	evasion	NOUN
ftr-647	1	15	?	?	PUNCT
ftr-647	1	16	:	:	PUNCT
ftr-647	1	17	an	an	DET
ftr-647	1	18	experimental	experimental	ADJ
ftr-647	1	19	assessment	assessment	NOUN
ftr-647	1	20	emily	emily	PROPN
ftr-647	1	21	satterthwaite	satterthwaite	PROPN
ftr-647	1	22	untitled-4	untitled-4	NUM
ftr-647	1	23	1	1	NUM
ftr-647	1	24	1/31/17	1/31/17	NUM
ftr-647	1	25	1:11	1:11	NUM
ftr-647	1	26	pm	pm	NOUN
ftr-647	1	27	florida	florida	PROPN
ftr-647	1	28	tax	tax	NOUN
ftr-647	1	29	review	review	NOUN
ftr-647	1	30	volume	volume	NOUN
ftr-647	1	31	20	20	NUM
ftr-647	1	32	2016	2016	NUM
ftr-647	1	33	number	number	NOUN
ftr-647	1	34	1	1	NUM
ftr-647	1	35	information	information	NOUN
ftr-647	1	36	for	for	ADP
ftr-647	1	37	subscribers	subscriber	NOUN
ftr-647	1	38	the	the	DET
ftr-647	1	39	florida	florida	PROPN
ftr-647	1	40	tax	tax	NOUN
ftr-647	1	41	review	review	NOUN
ftr-647	1	42	is	be	AUX
ftr-647	1	43	a	a	DET
ftr-647	1	44	publication	publication	NOUN
ftr-647	1	45	of	of	ADP
ftr-647	1	46	the	the	DET
ftr-647	1	47	graduate	graduate	ADJ
ftr-647	1	48	tax	tax	NOUN
ftr-647	1	49	program	program	NOUN
ftr-647	1	50	of	of	ADP
ftr-647	1	51	the	the	DET
ftr-647	1	52	university	university	PROPN
ftr-647	1	53	of	of	ADP
ftr-647	1	54	florida	florida	PROPN
ftr-647	1	55	levin	levin	PROPN
ftr-647	1	56	college	college	PROPN
ftr-647	1	57	of	of	ADP
ftr-647	1	58	law	law	NOUN
ftr-647	1	59	.	.	PUNCT
ftr-647	2	1	for	for	ADP
ftr-647	2	2	volume	volume	NOUN
ftr-647	2	3	20	20	NUM
ftr-647	2	4	,	,	PUNCT
ftr-647	2	5	the	the	DET
ftr-647	2	6	subscription	subscription	NOUN
ftr-647	2	7	rate	rate	NOUN
ftr-647	2	8	is	be	AUX
ftr-647	2	9	$	$	SYM
ftr-647	2	10	125.00	125.00	NUM
ftr-647	2	11	in	in	ADP
ftr-647	2	12	the	the	DET
ftr-647	2	13	united	united	PROPN
ftr-647	2	14	states	states	PROPN
ftr-647	2	15	and	and	CCONJ
ftr-647	2	16	$	$	SYM
ftr-647	2	17	145.00	145.00	NUM
ftr-647	2	18	elsewhere	elsewhere	ADV
ftr-647	2	19	.	.	PUNCT
ftr-647	3	1	if	if	SCONJ
ftr-647	3	2	a	a	DET
ftr-647	3	3	subscription	subscription	NOUN
ftr-647	3	4	is	be	AUX
ftr-647	3	5	to	to	PART
ftr-647	3	6	be	be	AUX
ftr-647	3	7	discontinued	discontinue	VERB
ftr-647	3	8	at	at	ADP
ftr-647	3	9	expiration	expiration	NOUN
ftr-647	3	10	,	,	PUNCT
ftr-647	3	11	notice	notice	VERB
ftr-647	3	12	to	to	ADP
ftr-647	3	13	that	that	DET
ftr-647	3	14	effect	effect	NOUN
ftr-647	3	15	should	should	AUX
ftr-647	3	16	be	be	AUX
ftr-647	3	17	sent	send	VERB
ftr-647	3	18	;	;	PUNCT
ftr-647	3	19	otherwise	otherwise	ADV
ftr-647	3	20	,	,	PUNCT
ftr-647	3	21	it	it	PRON
ftr-647	3	22	will	will	AUX
ftr-647	3	23	be	be	AUX
ftr-647	3	24	automatically	automatically	ADV
ftr-647	3	25	renewed	renew	VERB
ftr-647	3	26	.	.	PUNCT
ftr-647	4	1	for	for	ADP
ftr-647	4	2	volume	volume	NOUN
ftr-647	4	3	20	20	NUM
ftr-647	4	4	,	,	PUNCT
ftr-647	4	5	subscriptions	subscription	NOUN
ftr-647	4	6	and	and	CCONJ
ftr-647	4	7	changes	change	NOUN
ftr-647	4	8	of	of	ADP
ftr-647	4	9	address	address	NOUN
ftr-647	4	10	should	should	AUX
ftr-647	4	11	be	be	AUX
ftr-647	4	12	sent	send	VERB
ftr-647	4	13	to	to	ADP
ftr-647	4	14	florida	florida	PROPN
ftr-647	4	15	tax	tax	PROPN
ftr-647	4	16	review	review	PROPN
ftr-647	4	17	,	,	PUNCT
ftr-647	4	18	university	university	PROPN
ftr-647	4	19	of	of	ADP
ftr-647	4	20	florida	florida	PROPN
ftr-647	4	21	levin	levin	PROPN
ftr-647	4	22	college	college	PROPN
ftr-647	4	23	of	of	ADP
ftr-647	4	24	law	law	NOUN
ftr-647	4	25	,	,	PUNCT
ftr-647	4	26	post	post	PROPN
ftr-647	4	27	office	office	PROPN
ftr-647	4	28	box	box	PROPN
ftr-647	4	29	117627	117627	NUM
ftr-647	4	30	,	,	PUNCT
ftr-647	4	31	gainesville	gainesville	PROPN
ftr-647	4	32	,	,	PUNCT
ftr-647	4	33	florida	florida	PROPN
ftr-647	4	34	32611	32611	NUM
ftr-647	4	35	.	.	PUNCT
ftr-647	5	1	requests	request	NOUN
ftr-647	5	2	for	for	ADP
ftr-647	5	3	back	back	ADJ
ftr-647	5	4	issues	issue	NOUN
ftr-647	5	5	should	should	AUX
ftr-647	5	6	be	be	AUX
ftr-647	5	7	sent	send	VERB
ftr-647	5	8	to	to	ADP
ftr-647	5	9	william	william	PROPN
ftr-647	5	10	s.	s.	PROPN
ftr-647	5	11	hein	hein	PROPN
ftr-647	5	12	&	&	CCONJ
ftr-647	5	13	co.	co.	PROPN
ftr-647	5	14	,	,	PUNCT
ftr-647	5	15	inc	inc	PROPN
ftr-647	5	16	.	.	PROPN
ftr-647	5	17	,	,	PUNCT
ftr-647	5	18	1285	1285	NUM
ftr-647	5	19	main	main	ADJ
ftr-647	5	20	street	street	NOUN
ftr-647	5	21	,	,	PUNCT
ftr-647	5	22	buffalo	buffalo	PROPN
ftr-647	5	23	,	,	PUNCT
ftr-647	5	24	ny	ny	PROPN
ftr-647	5	25	14209	14209	NUM
ftr-647	5	26	.	.	PUNCT
ftr-647	6	1	please	please	INTJ
ftr-647	6	2	notify	notify	VERB
ftr-647	6	3	florida	florida	PROPN
ftr-647	6	4	tax	tax	NOUN
ftr-647	6	5	review	review	NOUN
ftr-647	6	6	of	of	ADP
ftr-647	6	7	your	your	PRON
ftr-647	6	8	changes	change	NOUN
ftr-647	6	9	of	of	ADP
ftr-647	6	10	address	address	NOUN
ftr-647	6	11	one	one	NUM
ftr-647	6	12	month	month	NOUN
ftr-647	6	13	in	in	ADP
ftr-647	6	14	advance	advance	NOUN
ftr-647	6	15	.	.	PUNCT
ftr-647	7	1	beginning	begin	VERB
ftr-647	7	2	with	with	ADP
ftr-647	7	3	volume	volume	NOUN
ftr-647	7	4	21	21	NUM
ftr-647	7	5	,	,	PUNCT
ftr-647	7	6	the	the	DET
ftr-647	7	7	florida	florida	PROPN
ftr-647	7	8	tax	tax	NOUN
ftr-647	7	9	review	review	NOUN
ftr-647	7	10	will	will	AUX
ftr-647	7	11	be	be	AUX
ftr-647	7	12	published	publish	VERB
ftr-647	7	13	by	by	ADP
ftr-647	7	14	the	the	DET
ftr-647	7	15	university	university	PROPN
ftr-647	7	16	of	of	ADP
ftr-647	7	17	florida	florida	PROPN
ftr-647	7	18	press	press	PROPN
ftr-647	7	19	on	on	ADP
ftr-647	7	20	behalf	behalf	NOUN
ftr-647	7	21	of	of	ADP
ftr-647	7	22	the	the	DET
ftr-647	7	23	graduate	graduate	ADJ
ftr-647	7	24	tax	tax	NOUN
ftr-647	7	25	program	program	NOUN
ftr-647	7	26	of	of	ADP
ftr-647	7	27	the	the	DET
ftr-647	7	28	university	university	PROPN
ftr-647	7	29	of	of	ADP
ftr-647	7	30	florida	florida	PROPN
ftr-647	7	31	levin	levin	PROPN
ftr-647	7	32	college	college	PROPN
ftr-647	7	33	of	of	ADP
ftr-647	7	34	law	law	NOUN
ftr-647	7	35	.	.	PUNCT
ftr-647	8	1	for	for	ADP
ftr-647	8	2	subscription	subscription	NOUN
ftr-647	8	3	information	information	NOUN
ftr-647	8	4	and	and	CCONJ
ftr-647	8	5	queries	query	NOUN
ftr-647	8	6	relating	relate	VERB
ftr-647	8	7	to	to	PART
ftr-647	8	8	volume	volume	NOUN
ftr-647	8	9	21	21	NUM
ftr-647	8	10	and	and	CCONJ
ftr-647	8	11	subsequent	subsequent	ADJ
ftr-647	8	12	volumes	volume	NOUN
ftr-647	8	13	,	,	PUNCT
ftr-647	8	14	please	please	INTJ
ftr-647	8	15	contact	contact	VERB
ftr-647	8	16	the	the	DET
ftr-647	8	17	johns	johns	PROPN
ftr-647	8	18	hopkins	hopkins	PROPN
ftr-647	8	19	university	university	PROPN
ftr-647	8	20	press	press	NOUN
ftr-647	8	21	,	,	PUNCT
ftr-647	8	22	p.o	p.o	PROPN
ftr-647	8	23	.	.	PROPN
ftr-647	8	24	box	box	PROPN
ftr-647	8	25	19966	19966	NUM
ftr-647	8	26	,	,	PUNCT
ftr-647	8	27	baltimore	baltimore	PROPN
ftr-647	8	28	,	,	PUNCT
ftr-647	8	29	md	md	PROPN
ftr-647	8	30	21211	21211	NUM
ftr-647	8	31	;	;	PUNCT
ftr-647	8	32	phone	phone	NOUN
ftr-647	8	33	1	1	NUM
ftr-647	8	34	-	-	NUM
ftr-647	8	35	800	800	NUM
ftr-647	8	36	-	-	NUM
ftr-647	8	37	548	548	NUM
ftr-647	8	38	-	-	PUNCT
ftr-647	8	39	1784	1784	NUM
ftr-647	8	40	;	;	PUNCT
ftr-647	8	41	jrnlcirc@press.jhu.edu	jrnlcirc@press.jhu.edu	PROPN
ftr-647	8	42	.	.	PUNCT
ftr-647	9	1	all	all	DET
ftr-647	9	2	correspondence	correspondence	NOUN
ftr-647	9	3	of	of	ADP
ftr-647	9	4	a	a	DET
ftr-647	9	5	business	business	NOUN
ftr-647	9	6	nature	nature	NOUN
ftr-647	9	7	,	,	PUNCT
ftr-647	9	8	including	include	VERB
ftr-647	9	9	advertising	advertising	NOUN
ftr-647	9	10	,	,	PUNCT
ftr-647	9	11	should	should	AUX
ftr-647	9	12	be	be	AUX
ftr-647	9	13	addressed	address	VERB
ftr-647	9	14	to	to	ADP
ftr-647	9	15	the	the	DET
ftr-647	9	16	university	university	PROPN
ftr-647	9	17	of	of	ADP
ftr-647	9	18	florida	florida	PROPN
ftr-647	9	19	press	press	PROPN
ftr-647	9	20	,	,	PUNCT
ftr-647	9	21	15	15	NUM
ftr-647	9	22	nw	nw	PROPN
ftr-647	9	23	15th	15th	PROPN
ftr-647	9	24	st	st	PROPN
ftr-647	9	25	.	.	PROPN
ftr-647	9	26	,	,	PUNCT
ftr-647	9	27	gainesville	gainesville	PROPN
ftr-647	9	28	,	,	PUNCT
ftr-647	9	29	fl	fl	PROPN
ftr-647	9	30	32603	32603	NUM
ftr-647	9	31	;	;	PUNCT
ftr-647	9	32	phone	phone	NOUN
ftr-647	9	33	352	352	NUM
ftr-647	9	34	-	-	PUNCT
ftr-647	9	35	392	392	NUM
ftr-647	9	36	-	-	SYM
ftr-647	9	37	1351	1351	NUM
ftr-647	9	38	;	;	PUNCT
ftr-647	9	39	http://upress.ufl.edu	http://upress.ufl.edu	PROPN
ftr-647	9	40	.	.	PUNCT
ftr-647	10	1	untitled-4	untitled-4	NUM
ftr-647	10	2	2	2	NUM
ftr-647	10	3	1/31/17	1/31/17	NUM
ftr-647	10	4	1:11	1:11	NUM
ftr-647	10	5	pm	pm	NOUN
ftr-647	10	6	florida	florida	PROPN
ftr-647	10	7	tax	tax	NOUN
ftr-647	10	8	review	review	NOUN
ftr-647	10	9	volume	volume	NOUN
ftr-647	10	10	20	20	NUM
ftr-647	10	11	2016	2016	NUM
ftr-647	10	12	number	number	NOUN
ftr-647	10	13	1	1	NUM
ftr-647	10	14	editor	editor	NOUN
ftr-647	10	15	-	-	PUNCT
ftr-647	10	16	in	in	ADP
ftr-647	10	17	-	-	PUNCT
ftr-647	10	18	chief	chief	NOUN
ftr-647	10	19	charlene	charlene	PROPN
ftr-647	10	20	luke	luke	PROPN
ftr-647	10	21	professor	professor	PROPN
ftr-647	10	22	of	of	ADP
ftr-647	10	23	law	law	PROPN
ftr-647	10	24	university	university	PROPN
ftr-647	10	25	of	of	ADP
ftr-647	10	26	florida	florida	PROPN
ftr-647	10	27	associate	associate	PROPN
ftr-647	10	28	editors	editor	NOUN
ftr-647	10	29	university	university	PROPN
ftr-647	10	30	of	of	ADP
ftr-647	10	31	florida	florida	PROPN
ftr-647	10	32	yariv	yariv	PROPN
ftr-647	10	33	brauner	brauner	PROPN
ftr-647	10	34	professor	professor	NOUN
ftr-647	10	35	of	of	ADP
ftr-647	10	36	law	law	PROPN
ftr-647	10	37	karen	karen	PROPN
ftr-647	10	38	burke	burke	PROPN
ftr-647	10	39	richard	richard	PROPN
ftr-647	10	40	b.	b.	PROPN
ftr-647	10	41	stephens	stephens	PROPN
ftr-647	10	42	eminent	eminent	PROPN
ftr-647	10	43	scholar	scholar	NOUN
ftr-647	10	44	dennis	dennis	PROPN
ftr-647	10	45	a.	a.	PROPN
ftr-647	10	46	calfee	calfee	PROPN
ftr-647	10	47	professor	professor	NOUN
ftr-647	10	48	of	of	ADP
ftr-647	10	49	law	law	PROPN
ftr-647	10	50	patricia	patricia	PROPN
ftr-647	10	51	e.	e.	PROPN
ftr-647	10	52	dilley	dilley	PROPN
ftr-647	10	53	professor	professor	PROPN
ftr-647	10	54	emeritus	emeritus	PROPN
ftr-647	10	55	michael	michael	PROPN
ftr-647	10	56	k.	k.	PROPN
ftr-647	10	57	friel	friel	PROPN
ftr-647	10	58	professor	professor	PROPN
ftr-647	10	59	emeritus	emeritus	PROPN
ftr-647	10	60	david	david	PROPN
ftr-647	10	61	m.	m.	PROPN
ftr-647	10	62	hudson	hudson	PROPN
ftr-647	10	63	professor	professor	PROPN
ftr-647	10	64	emeritus	emeritus	PROPN
ftr-647	10	65	lawrence	lawrence	PROPN
ftr-647	10	66	a.	a.	PROPN
ftr-647	10	67	lokken	lokken	PROPN
ftr-647	10	68	emeritus	emeritus	PROPN
ftr-647	10	69	hugh	hugh	PROPN
ftr-647	10	70	culverhouse	culverhouse	PROPN
ftr-647	10	71	eminent	eminent	PROPN
ftr-647	10	72	scholar	scholar	NOUN
ftr-647	10	73	grayson	grayson	PROPN
ftr-647	10	74	mccouch	mccouch	PROPN
ftr-647	10	75	gerald	gerald	PROPN
ftr-647	10	76	sohn	sohn	PROPN
ftr-647	10	77	professor	professor	PROPN
ftr-647	10	78	of	of	ADP
ftr-647	10	79	law	law	PROPN
ftr-647	10	80	martin	martin	PROPN
ftr-647	10	81	j.	j.	PROPN
ftr-647	10	82	mcmahon	mcmahon	PROPN
ftr-647	10	83	,	,	PUNCT
ftr-647	10	84	jr	jr	PROPN
ftr-647	10	85	.	.	PROPN
ftr-647	10	86	james	james	PROPN
ftr-647	10	87	j.	j.	PROPN
ftr-647	10	88	freeland	freeland	PROPN
ftr-647	10	89	eminent	eminent	ADJ
ftr-647	10	90	scholar	scholar	NOUN
ftr-647	10	91	adam	adam	PROPN
ftr-647	10	92	smith	smith	PROPN
ftr-647	10	93	visiting	visit	VERB
ftr-647	10	94	assistant	assistant	PROPN
ftr-647	10	95	professor	professor	PROPN
ftr-647	10	96	lee	lee	PROPN
ftr-647	10	97	-	-	PROPN
ftr-647	10	98	ford	ford	PROPN
ftr-647	10	99	tritt	tritt	PROPN
ftr-647	10	100	professor	professor	NOUN
ftr-647	10	101	of	of	ADP
ftr-647	10	102	law	law	PROPN
ftr-647	10	103	samuel	samuel	PROPN
ftr-647	10	104	c.	c.	PROPN
ftr-647	10	105	ullman	ullman	PROPN
ftr-647	10	106	adjunct	adjunct	PROPN
ftr-647	10	107	professor	professor	PROPN
ftr-647	10	108	of	of	ADP
ftr-647	10	109	law	law	PROPN
ftr-647	10	110	steven	steven	PROPN
ftr-647	10	111	j.	j.	PROPN
ftr-647	10	112	willis	willis	PROPN
ftr-647	10	113	professor	professor	PROPN
ftr-647	10	114	of	of	ADP
ftr-647	10	115	law	law	PROPN
ftr-647	10	116	board	board	NOUN
ftr-647	10	117	of	of	ADP
ftr-647	10	118	advisors	advisor	NOUN
ftr-647	10	119	jennifer	jennifer	PROPN
ftr-647	10	120	bird	bird	PROPN
ftr-647	10	121	-	-	PUNCT
ftr-647	10	122	pollan	pollan	PROPN
ftr-647	10	123	university	university	PROPN
ftr-647	10	124	of	of	ADP
ftr-647	10	125	kentucky	kentucky	PROPN
ftr-647	10	126	bradley	bradley	PROPN
ftr-647	10	127	t.	t.	PROPN
ftr-647	10	128	borden	borden	PROPN
ftr-647	10	129	brooklyn	brooklyn	PROPN
ftr-647	10	130	law	law	PROPN
ftr-647	10	131	school	school	PROPN
ftr-647	10	132	deborah	deborah	PROPN
ftr-647	10	133	a.	a.	PROPN
ftr-647	10	134	geier	geier	PROPN
ftr-647	10	135	cleveland	cleveland	PROPN
ftr-647	10	136	state	state	PROPN
ftr-647	10	137	university	university	PROPN
ftr-647	10	138	leandra	leandra	PROPN
ftr-647	10	139	lederman	lederman	PROPN
ftr-647	10	140	indiana	indiana	PROPN
ftr-647	10	141	university	university	PROPN
ftr-647	10	142	–	–	PUNCT
ftr-647	10	143	bloomington	bloomington	PROPN
ftr-647	10	144	omri	omri	PROPN
ftr-647	10	145	marion	marion	PROPN
ftr-647	10	146	university	university	PROPN
ftr-647	10	147	of	of	ADP
ftr-647	10	148	california	california	PROPN
ftr-647	10	149	,	,	PUNCT
ftr-647	10	150	irvine	irvine	PROPN
ftr-647	10	151	gregg	gregg	PROPN
ftr-647	10	152	d.	d.	PROPN
ftr-647	10	153	polsky	polsky	PROPN
ftr-647	10	154	university	university	PROPN
ftr-647	10	155	of	of	ADP
ftr-647	10	156	georgia	georgia	PROPN
ftr-647	10	157	james	james	PROPN
ftr-647	10	158	r.	r.	PROPN
ftr-647	10	159	repetti	repetti	PROPN
ftr-647	10	160	boston	boston	PROPN
ftr-647	10	161	college	college	PROPN
ftr-647	10	162	kerry	kerry	PROPN
ftr-647	10	163	a.	a.	PROPN
ftr-647	10	164	ryan	ryan	PROPN
ftr-647	10	165	st	st	PROPN
ftr-647	10	166	.	.	PROPN
ftr-647	10	167	louis	louis	PROPN
ftr-647	10	168	university	university	PROPN
ftr-647	10	169	reed	reed	NOUN
ftr-647	10	170	shuldiner	shuldiner	PROPN
ftr-647	10	171	university	university	PROPN
ftr-647	10	172	of	of	ADP
ftr-647	10	173	pennsylvania	pennsylvania	PROPN
ftr-647	10	174	graduate	graduate	PROPN
ftr-647	10	175	student	student	NOUN
ftr-647	10	176	editors	editor	NOUN
ftr-647	10	177	emily	emily	PROPN
ftr-647	10	178	snider	snider	PROPN
ftr-647	10	179	carvalho	carvalho	PROPN
ftr-647	10	180	brandon	brandon	PROPN
ftr-647	10	181	c.	c.	PROPN
ftr-647	10	182	gardner	gardner	PROPN
ftr-647	10	183	devon	devon	PROPN
ftr-647	10	184	goldberg	goldberg	PROPN
ftr-647	10	185	jessica	jessica	PROPN
ftr-647	10	186	e.	e.	PROPN
ftr-647	10	187	griffin	griffin	PROPN
ftr-647	10	188	william	william	PROPN
ftr-647	10	189	carroll	carroll	PROPN
ftr-647	10	190	mcdonald	mcdonald	PROPN
ftr-647	10	191	philip	philip	PROPN
ftr-647	10	192	nodhturft	nodhturft	PROPN
ftr-647	10	193	,	,	PUNCT
ftr-647	10	194	iii	iii	PROPN
ftr-647	10	195	benjamin	benjamin	PROPN
ftr-647	10	196	m.	m.	PROPN
ftr-647	10	197	parnell	parnell	PROPN
ftr-647	10	198	katheleen	katheleen	PROPN
ftr-647	10	199	duggan	duggan	PROPN
ftr-647	10	200	pfahlert	pfahlert	PROPN
ftr-647	10	201	untitled-4	untitled-4	NUM
ftr-647	10	202	3	3	NUM
ftr-647	10	203	1/31/17	1/31/17	NUM
ftr-647	10	204	1:11	1:11	NUM
ftr-647	10	205	pm	pm	NOUN
ftr-647	10	206	florida	florida	PROPN
ftr-647	10	207	tax	tax	NOUN
ftr-647	10	208	review	review	NOUN
ftr-647	10	209	volume	volume	NOUN
ftr-647	10	210	20	20	NUM
ftr-647	10	211	2016	2016	NUM
ftr-647	10	212	number	number	NOUN
ftr-647	10	213	1	1	NUM
ftr-647	10	214	information	information	NOUN
ftr-647	10	215	for	for	ADP
ftr-647	10	216	subscribers	subscriber	NOUN
ftr-647	10	217	the	the	DET
ftr-647	10	218	florida	florida	PROPN
ftr-647	10	219	tax	tax	NOUN
ftr-647	10	220	review	review	NOUN
ftr-647	10	221	is	be	AUX
ftr-647	10	222	a	a	DET
ftr-647	10	223	publication	publication	NOUN
ftr-647	10	224	of	of	ADP
ftr-647	10	225	the	the	DET
ftr-647	10	226	graduate	graduate	ADJ
ftr-647	10	227	tax	tax	NOUN
ftr-647	10	228	program	program	NOUN
ftr-647	10	229	of	of	ADP
ftr-647	10	230	the	the	DET
ftr-647	10	231	university	university	PROPN
ftr-647	10	232	of	of	ADP
ftr-647	10	233	florida	florida	PROPN
ftr-647	10	234	levin	levin	PROPN
ftr-647	10	235	college	college	PROPN
ftr-647	10	236	of	of	ADP
ftr-647	10	237	law	law	NOUN
ftr-647	10	238	.	.	PUNCT
ftr-647	11	1	for	for	ADP
ftr-647	11	2	volume	volume	NOUN
ftr-647	11	3	20	20	NUM
ftr-647	11	4	,	,	PUNCT
ftr-647	11	5	the	the	DET
ftr-647	11	6	subscription	subscription	NOUN
ftr-647	11	7	rate	rate	NOUN
ftr-647	11	8	is	be	AUX
ftr-647	11	9	$	$	SYM
ftr-647	11	10	125.00	125.00	NUM
ftr-647	11	11	in	in	ADP
ftr-647	11	12	the	the	DET
ftr-647	11	13	united	united	PROPN
ftr-647	11	14	states	states	PROPN
ftr-647	11	15	and	and	CCONJ
ftr-647	11	16	$	$	SYM
ftr-647	11	17	145.00	145.00	NUM
ftr-647	11	18	elsewhere	elsewhere	ADV
ftr-647	11	19	.	.	PUNCT
ftr-647	12	1	if	if	SCONJ
ftr-647	12	2	a	a	DET
ftr-647	12	3	subscription	subscription	NOUN
ftr-647	12	4	is	be	AUX
ftr-647	12	5	to	to	PART
ftr-647	12	6	be	be	AUX
ftr-647	12	7	discontinued	discontinue	VERB
ftr-647	12	8	at	at	ADP
ftr-647	12	9	expiration	expiration	NOUN
ftr-647	12	10	,	,	PUNCT
ftr-647	12	11	notice	notice	VERB
ftr-647	12	12	to	to	ADP
ftr-647	12	13	that	that	DET
ftr-647	12	14	effect	effect	NOUN
ftr-647	12	15	should	should	AUX
ftr-647	12	16	be	be	AUX
ftr-647	12	17	sent	send	VERB
ftr-647	12	18	;	;	PUNCT
ftr-647	12	19	otherwise	otherwise	ADV
ftr-647	12	20	,	,	PUNCT
ftr-647	12	21	it	it	PRON
ftr-647	12	22	will	will	AUX
ftr-647	12	23	be	be	AUX
ftr-647	12	24	automatically	automatically	ADV
ftr-647	12	25	renewed	renew	VERB
ftr-647	12	26	.	.	PUNCT
ftr-647	13	1	for	for	ADP
ftr-647	13	2	volume	volume	NOUN
ftr-647	13	3	20	20	NUM
ftr-647	13	4	,	,	PUNCT
ftr-647	13	5	subscriptions	subscription	NOUN
ftr-647	13	6	and	and	CCONJ
ftr-647	13	7	changes	change	NOUN
ftr-647	13	8	of	of	ADP
ftr-647	13	9	address	address	NOUN
ftr-647	13	10	should	should	AUX
ftr-647	13	11	be	be	AUX
ftr-647	13	12	sent	send	VERB
ftr-647	13	13	to	to	ADP
ftr-647	13	14	florida	florida	PROPN
ftr-647	13	15	tax	tax	PROPN
ftr-647	13	16	review	review	PROPN
ftr-647	13	17	,	,	PUNCT
ftr-647	13	18	university	university	PROPN
ftr-647	13	19	of	of	ADP
ftr-647	13	20	florida	florida	PROPN
ftr-647	13	21	levin	levin	PROPN
ftr-647	13	22	college	college	PROPN
ftr-647	13	23	of	of	ADP
ftr-647	13	24	law	law	NOUN
ftr-647	13	25	,	,	PUNCT
ftr-647	13	26	post	post	PROPN
ftr-647	13	27	office	office	PROPN
ftr-647	13	28	box	box	PROPN
ftr-647	13	29	117627	117627	NUM
ftr-647	13	30	,	,	PUNCT
ftr-647	13	31	gainesville	gainesville	PROPN
ftr-647	13	32	,	,	PUNCT
ftr-647	13	33	florida	florida	PROPN
ftr-647	13	34	32611	32611	NUM
ftr-647	13	35	.	.	PUNCT
ftr-647	14	1	requests	request	NOUN
ftr-647	14	2	for	for	ADP
ftr-647	14	3	back	back	ADJ
ftr-647	14	4	issues	issue	NOUN
ftr-647	14	5	should	should	AUX
ftr-647	14	6	be	be	AUX
ftr-647	14	7	sent	send	VERB
ftr-647	14	8	to	to	ADP
ftr-647	14	9	william	william	PROPN
ftr-647	14	10	s.	s.	PROPN
ftr-647	14	11	hein	hein	PROPN
ftr-647	14	12	&	&	CCONJ
ftr-647	14	13	co.	co.	PROPN
ftr-647	14	14	,	,	PUNCT
ftr-647	14	15	inc	inc	PROPN
ftr-647	14	16	.	.	PROPN
ftr-647	14	17	,	,	PUNCT
ftr-647	14	18	1285	1285	NUM
ftr-647	14	19	main	main	ADJ
ftr-647	14	20	street	street	NOUN
ftr-647	14	21	,	,	PUNCT
ftr-647	14	22	buffalo	buffalo	PROPN
ftr-647	14	23	,	,	PUNCT
ftr-647	14	24	ny	ny	PROPN
ftr-647	14	25	14209	14209	NUM
ftr-647	14	26	.	.	PUNCT
ftr-647	15	1	please	please	INTJ
ftr-647	15	2	notify	notify	VERB
ftr-647	15	3	florida	florida	PROPN
ftr-647	15	4	tax	tax	NOUN
ftr-647	15	5	review	review	NOUN
ftr-647	15	6	of	of	ADP
ftr-647	15	7	your	your	PRON
ftr-647	15	8	changes	change	NOUN
ftr-647	15	9	of	of	ADP
ftr-647	15	10	address	address	NOUN
ftr-647	15	11	one	one	NUM
ftr-647	15	12	month	month	NOUN
ftr-647	15	13	in	in	ADP
ftr-647	15	14	advance	advance	NOUN
ftr-647	15	15	.	.	PUNCT
ftr-647	16	1	beginning	begin	VERB
ftr-647	16	2	with	with	ADP
ftr-647	16	3	volume	volume	NOUN
ftr-647	16	4	21	21	NUM
ftr-647	16	5	,	,	PUNCT
ftr-647	16	6	the	the	DET
ftr-647	16	7	florida	florida	PROPN
ftr-647	16	8	tax	tax	NOUN
ftr-647	16	9	review	review	NOUN
ftr-647	16	10	will	will	AUX
ftr-647	16	11	be	be	AUX
ftr-647	16	12	published	publish	VERB
ftr-647	16	13	by	by	ADP
ftr-647	16	14	the	the	DET
ftr-647	16	15	university	university	PROPN
ftr-647	16	16	of	of	ADP
ftr-647	16	17	florida	florida	PROPN
ftr-647	16	18	press	press	PROPN
ftr-647	16	19	on	on	ADP
ftr-647	16	20	behalf	behalf	NOUN
ftr-647	16	21	of	of	ADP
ftr-647	16	22	the	the	DET
ftr-647	16	23	graduate	graduate	ADJ
ftr-647	16	24	tax	tax	NOUN
ftr-647	16	25	program	program	NOUN
ftr-647	16	26	of	of	ADP
ftr-647	16	27	the	the	DET
ftr-647	16	28	university	university	PROPN
ftr-647	16	29	of	of	ADP
ftr-647	16	30	florida	florida	PROPN
ftr-647	16	31	levin	levin	PROPN
ftr-647	16	32	college	college	PROPN
ftr-647	16	33	of	of	ADP
ftr-647	16	34	law	law	NOUN
ftr-647	16	35	.	.	PUNCT
ftr-647	17	1	for	for	ADP
ftr-647	17	2	subscription	subscription	NOUN
ftr-647	17	3	information	information	NOUN
ftr-647	17	4	and	and	CCONJ
ftr-647	17	5	queries	query	NOUN
ftr-647	17	6	relating	relate	VERB
ftr-647	17	7	to	to	PART
ftr-647	17	8	volume	volume	NOUN
ftr-647	17	9	21	21	NUM
ftr-647	17	10	and	and	CCONJ
ftr-647	17	11	subsequent	subsequent	ADJ
ftr-647	17	12	volumes	volume	NOUN
ftr-647	17	13	,	,	PUNCT
ftr-647	17	14	please	please	INTJ
ftr-647	17	15	contact	contact	VERB
ftr-647	17	16	the	the	DET
ftr-647	17	17	johns	johns	PROPN
ftr-647	17	18	hopkins	hopkins	PROPN
ftr-647	17	19	university	university	PROPN
ftr-647	17	20	press	press	NOUN
ftr-647	17	21	,	,	PUNCT
ftr-647	17	22	p.o	p.o	PROPN
ftr-647	17	23	.	.	PROPN
ftr-647	17	24	box	box	PROPN
ftr-647	17	25	19966	19966	NUM
ftr-647	17	26	,	,	PUNCT
ftr-647	17	27	baltimore	baltimore	PROPN
ftr-647	17	28	,	,	PUNCT
ftr-647	17	29	md	md	PROPN
ftr-647	17	30	21211	21211	NUM
ftr-647	17	31	;	;	PUNCT
ftr-647	17	32	phone	phone	NOUN
ftr-647	17	33	1	1	NUM
ftr-647	17	34	-	-	NUM
ftr-647	17	35	800	800	NUM
ftr-647	17	36	-	-	NUM
ftr-647	17	37	548	548	NUM
ftr-647	17	38	-	-	PUNCT
ftr-647	17	39	1784	1784	NUM
ftr-647	17	40	;	;	PUNCT
ftr-647	17	41	jrnlcirc@press.jhu.edu	jrnlcirc@press.jhu.edu	PROPN
ftr-647	17	42	.	.	PUNCT
ftr-647	18	1	all	all	DET
ftr-647	18	2	correspondence	correspondence	NOUN
ftr-647	18	3	of	of	ADP
ftr-647	18	4	a	a	DET
ftr-647	18	5	business	business	NOUN
ftr-647	18	6	nature	nature	NOUN
ftr-647	18	7	,	,	PUNCT
ftr-647	18	8	including	include	VERB
ftr-647	18	9	advertising	advertising	NOUN
ftr-647	18	10	,	,	PUNCT
ftr-647	18	11	should	should	AUX
ftr-647	18	12	be	be	AUX
ftr-647	18	13	addressed	address	VERB
ftr-647	18	14	to	to	ADP
ftr-647	18	15	the	the	DET
ftr-647	18	16	university	university	PROPN
ftr-647	18	17	of	of	ADP
ftr-647	18	18	florida	florida	PROPN
ftr-647	18	19	press	press	PROPN
ftr-647	18	20	,	,	PUNCT
ftr-647	18	21	15	15	NUM
ftr-647	18	22	nw	nw	PROPN
ftr-647	18	23	15th	15th	PROPN
ftr-647	18	24	st	st	PROPN
ftr-647	18	25	.	.	PROPN
ftr-647	18	26	,	,	PUNCT
ftr-647	18	27	gainesville	gainesville	PROPN
ftr-647	18	28	,	,	PUNCT
ftr-647	18	29	fl	fl	PROPN
ftr-647	18	30	32603	32603	NUM
ftr-647	18	31	;	;	PUNCT
ftr-647	18	32	phone	phone	NOUN
ftr-647	18	33	352	352	NUM
ftr-647	18	34	-	-	PUNCT
ftr-647	18	35	392	392	NUM
ftr-647	18	36	-	-	SYM
ftr-647	18	37	1351	1351	NUM
ftr-647	18	38	;	;	PUNCT
ftr-647	18	39	http://upress.ufl.edu	http://upress.ufl.edu	PROPN
ftr-647	18	40	.	.	PUNCT
ftr-647	19	1	untitled-4	untitled-4	NUM
ftr-647	19	2	2	2	NUM
ftr-647	19	3	florida	florida	PROPN
ftr-647	19	4	tax	tax	NOUN
ftr-647	19	5	review	review	NOUN
ftr-647	19	6	volume	volume	NOUN
ftr-647	19	7	20	20	NUM
ftr-647	19	8	2016	2016	NUM
ftr-647	19	9	number	number	NOUN
ftr-647	19	10	1	1	NUM
ftr-647	19	11	editor	editor	NOUN
ftr-647	19	12	-	-	PUNCT
ftr-647	19	13	in	in	ADP
ftr-647	19	14	-	-	PUNCT
ftr-647	19	15	chief	chief	NOUN
ftr-647	19	16	charlene	charlene	PROPN
ftr-647	19	17	luke	luke	PROPN
ftr-647	19	18	professor	professor	PROPN
ftr-647	19	19	of	of	ADP
ftr-647	19	20	law	law	PROPN
ftr-647	19	21	university	university	PROPN
ftr-647	19	22	of	of	ADP
ftr-647	19	23	florida	florida	PROPN
ftr-647	19	24	associate	associate	PROPN
ftr-647	19	25	editors	editor	NOUN
ftr-647	19	26	university	university	PROPN
ftr-647	19	27	of	of	ADP
ftr-647	19	28	florida	florida	PROPN
ftr-647	19	29	yariv	yariv	PROPN
ftr-647	19	30	brauner	brauner	PROPN
ftr-647	19	31	professor	professor	NOUN
ftr-647	19	32	of	of	ADP
ftr-647	19	33	law	law	PROPN
ftr-647	19	34	karen	karen	PROPN
ftr-647	19	35	burke	burke	PROPN
ftr-647	19	36	richard	richard	PROPN
ftr-647	19	37	b.	b.	PROPN
ftr-647	19	38	stephens	stephens	PROPN
ftr-647	19	39	eminent	eminent	PROPN
ftr-647	19	40	scholar	scholar	NOUN
ftr-647	19	41	dennis	dennis	PROPN
ftr-647	19	42	a.	a.	PROPN
ftr-647	19	43	calfee	calfee	PROPN
ftr-647	19	44	professor	professor	NOUN
ftr-647	19	45	of	of	ADP
ftr-647	19	46	law	law	PROPN
ftr-647	19	47	patricia	patricia	PROPN
ftr-647	19	48	e.	e.	PROPN
ftr-647	19	49	dilley	dilley	PROPN
ftr-647	19	50	professor	professor	PROPN
ftr-647	19	51	emeritus	emeritus	PROPN
ftr-647	19	52	michael	michael	PROPN
ftr-647	19	53	k.	k.	PROPN
ftr-647	19	54	friel	friel	PROPN
ftr-647	19	55	professor	professor	PROPN
ftr-647	19	56	emeritus	emeritus	PROPN
ftr-647	19	57	david	david	PROPN
ftr-647	19	58	m.	m.	PROPN
ftr-647	19	59	hudson	hudson	PROPN
ftr-647	19	60	professor	professor	PROPN
ftr-647	19	61	emeritus	emeritus	PROPN
ftr-647	19	62	lawrence	lawrence	PROPN
ftr-647	19	63	a.	a.	PROPN
ftr-647	19	64	lokken	lokken	PROPN
ftr-647	19	65	emeritus	emeritus	PROPN
ftr-647	19	66	hugh	hugh	PROPN
ftr-647	19	67	culverhouse	culverhouse	PROPN
ftr-647	19	68	eminent	eminent	PROPN
ftr-647	19	69	scholar	scholar	NOUN
ftr-647	19	70	grayson	grayson	PROPN
ftr-647	19	71	mccouch	mccouch	PROPN
ftr-647	19	72	gerald	gerald	PROPN
ftr-647	19	73	sohn	sohn	PROPN
ftr-647	19	74	professor	professor	PROPN
ftr-647	19	75	of	of	ADP
ftr-647	19	76	law	law	PROPN
ftr-647	19	77	martin	martin	PROPN
ftr-647	19	78	j.	j.	PROPN
ftr-647	19	79	mcmahon	mcmahon	PROPN
ftr-647	19	80	,	,	PUNCT
ftr-647	19	81	jr	jr	PROPN
ftr-647	19	82	.	.	PROPN
ftr-647	19	83	james	james	PROPN
ftr-647	19	84	j.	j.	PROPN
ftr-647	19	85	freeland	freeland	PROPN
ftr-647	19	86	eminent	eminent	ADJ
ftr-647	19	87	scholar	scholar	NOUN
ftr-647	19	88	adam	adam	PROPN
ftr-647	19	89	smith	smith	PROPN
ftr-647	19	90	visiting	visit	VERB
ftr-647	19	91	assistant	assistant	PROPN
ftr-647	19	92	professor	professor	PROPN
ftr-647	19	93	lee	lee	PROPN
ftr-647	19	94	-	-	PROPN
ftr-647	19	95	ford	ford	PROPN
ftr-647	19	96	tritt	tritt	PROPN
ftr-647	19	97	professor	professor	NOUN
ftr-647	19	98	of	of	ADP
ftr-647	19	99	law	law	PROPN
ftr-647	19	100	samuel	samuel	PROPN
ftr-647	19	101	c.	c.	PROPN
ftr-647	19	102	ullman	ullman	PROPN
ftr-647	19	103	adjunct	adjunct	PROPN
ftr-647	19	104	professor	professor	PROPN
ftr-647	19	105	of	of	ADP
ftr-647	19	106	law	law	PROPN
ftr-647	19	107	steven	steven	PROPN
ftr-647	19	108	j.	j.	PROPN
ftr-647	19	109	willis	willis	PROPN
ftr-647	19	110	professor	professor	PROPN
ftr-647	19	111	of	of	ADP
ftr-647	19	112	law	law	PROPN
ftr-647	19	113	board	board	NOUN
ftr-647	19	114	of	of	ADP
ftr-647	19	115	advisors	advisor	NOUN
ftr-647	19	116	jennifer	jennifer	PROPN
ftr-647	19	117	bird	bird	PROPN
ftr-647	19	118	-	-	PUNCT
ftr-647	19	119	pollan	pollan	PROPN
ftr-647	19	120	university	university	PROPN
ftr-647	19	121	of	of	ADP
ftr-647	19	122	kentucky	kentucky	PROPN
ftr-647	19	123	bradley	bradley	PROPN
ftr-647	19	124	t.	t.	PROPN
ftr-647	19	125	borden	borden	PROPN
ftr-647	19	126	brooklyn	brooklyn	PROPN
ftr-647	19	127	law	law	PROPN
ftr-647	19	128	school	school	PROPN
ftr-647	19	129	deborah	deborah	PROPN
ftr-647	19	130	a.	a.	PROPN
ftr-647	19	131	geier	geier	PROPN
ftr-647	19	132	cleveland	cleveland	PROPN
ftr-647	19	133	state	state	PROPN
ftr-647	19	134	university	university	PROPN
ftr-647	19	135	leandra	leandra	PROPN
ftr-647	19	136	lederman	lederman	PROPN
ftr-647	19	137	indiana	indiana	PROPN
ftr-647	19	138	university	university	PROPN
ftr-647	19	139	–	–	PUNCT
ftr-647	19	140	bloomington	bloomington	PROPN
ftr-647	19	141	omri	omri	PROPN
ftr-647	19	142	marion	marion	PROPN
ftr-647	19	143	university	university	PROPN
ftr-647	19	144	of	of	ADP
ftr-647	19	145	california	california	PROPN
ftr-647	19	146	,	,	PUNCT
ftr-647	19	147	irvine	irvine	PROPN
ftr-647	19	148	gregg	gregg	PROPN
ftr-647	19	149	d.	d.	PROPN
ftr-647	19	150	polsky	polsky	PROPN
ftr-647	19	151	university	university	PROPN
ftr-647	19	152	of	of	ADP
ftr-647	19	153	georgia	georgia	PROPN
ftr-647	19	154	james	james	PROPN
ftr-647	19	155	r.	r.	PROPN
ftr-647	19	156	repetti	repetti	PROPN
ftr-647	19	157	boston	boston	PROPN
ftr-647	19	158	college	college	PROPN
ftr-647	19	159	kerry	kerry	PROPN
ftr-647	19	160	a.	a.	PROPN
ftr-647	19	161	ryan	ryan	PROPN
ftr-647	19	162	st	st	PROPN
ftr-647	19	163	.	.	PROPN
ftr-647	19	164	louis	louis	PROPN
ftr-647	19	165	university	university	PROPN
ftr-647	19	166	reed	reed	NOUN
ftr-647	19	167	shuldiner	shuldiner	PROPN
ftr-647	19	168	university	university	PROPN
ftr-647	19	169	of	of	ADP
ftr-647	19	170	pennsylvania	pennsylvania	PROPN
ftr-647	19	171	graduate	graduate	PROPN
ftr-647	19	172	student	student	NOUN
ftr-647	19	173	editors	editor	NOUN
ftr-647	19	174	emily	emily	PROPN
ftr-647	19	175	snider	snider	PROPN
ftr-647	19	176	carvalho	carvalho	PROPN
ftr-647	19	177	brandon	brandon	PROPN
ftr-647	19	178	c.	c.	PROPN
ftr-647	19	179	gardner	gardner	PROPN
ftr-647	19	180	devon	devon	PROPN
ftr-647	19	181	goldberg	goldberg	PROPN
ftr-647	19	182	jessica	jessica	PROPN
ftr-647	19	183	e.	e.	PROPN
ftr-647	19	184	griffin	griffin	PROPN
ftr-647	19	185	william	william	PROPN
ftr-647	19	186	carroll	carroll	PROPN
ftr-647	19	187	mcdonald	mcdonald	PROPN
ftr-647	19	188	philip	philip	PROPN
ftr-647	19	189	nodhturft	nodhturft	PROPN
ftr-647	19	190	,	,	PUNCT
ftr-647	19	191	iii	iii	PROPN
ftr-647	19	192	benjamin	benjamin	PROPN
ftr-647	19	193	m.	m.	PROPN
ftr-647	19	194	parnell	parnell	PROPN
ftr-647	19	195	katheleen	katheleen	PROPN
ftr-647	19	196	duggan	duggan	PROPN
ftr-647	19	197	pfahlert	pfahlert	PROPN
ftr-647	19	198	florida	florida	PROPN
ftr-647	19	199	tax	tax	NOUN
ftr-647	19	200	review	review	NOUN
ftr-647	19	201	volume	volume	NOUN
ftr-647	19	202	20	20	NUM
ftr-647	19	203	2016	2016	NUM
ftr-647	19	204	number	number	NOUN
ftr-647	19	205	1	1	NUM
ftr-647	19	206	information	information	NOUN
ftr-647	19	207	for	for	ADP
ftr-647	19	208	contributors	contributor	NOUN
ftr-647	19	209	the	the	DET
ftr-647	19	210	florida	florida	PROPN
ftr-647	19	211	tax	tax	NOUN
ftr-647	19	212	review	review	NOUN
ftr-647	19	213	is	be	AUX
ftr-647	19	214	a	a	DET
ftr-647	19	215	faculty	faculty	NOUN
ftr-647	19	216	-	-	PUNCT
ftr-647	19	217	edited	edit	VERB
ftr-647	19	218	law	law	NOUN
ftr-647	19	219	review	review	NOUN
ftr-647	19	220	published	publish	VERB
ftr-647	19	221	by	by	ADP
ftr-647	19	222	the	the	DET
ftr-647	19	223	graduate	graduate	PROPN
ftr-647	19	224	tax	tax	NOUN
ftr-647	19	225	program	program	NOUN
ftr-647	19	226	of	of	ADP
ftr-647	19	227	the	the	DET
ftr-647	19	228	university	university	PROPN
ftr-647	19	229	of	of	ADP
ftr-647	19	230	florida	florida	PROPN
ftr-647	19	231	levin	levin	PROPN
ftr-647	19	232	college	college	PROPN
ftr-647	19	233	of	of	ADP
ftr-647	19	234	law	law	NOUN
ftr-647	19	235	.	.	PUNCT
ftr-647	20	1	the	the	DET
ftr-647	20	2	florida	florida	PROPN
ftr-647	20	3	tax	tax	NOUN
ftr-647	20	4	review	review	NOUN
ftr-647	20	5	invites	invite	VERB
ftr-647	20	6	the	the	DET
ftr-647	20	7	submission	submission	NOUN
ftr-647	20	8	of	of	ADP
ftr-647	20	9	manuscripts	manuscript	NOUN
ftr-647	20	10	addressing	address	VERB
ftr-647	20	11	issues	issue	NOUN
ftr-647	20	12	of	of	ADP
ftr-647	20	13	tax	tax	NOUN
ftr-647	20	14	law	law	NOUN
ftr-647	20	15	and	and	CCONJ
ftr-647	20	16	policy	policy	NOUN
ftr-647	20	17	.	.	PUNCT
ftr-647	21	1	the	the	DET
ftr-647	21	2	florida	florida	PROPN
ftr-647	21	3	tax	tax	NOUN
ftr-647	21	4	review	review	NOUN
ftr-647	21	5	prefers	prefer	VERB
ftr-647	21	6	electronic	electronic	ADJ
ftr-647	21	7	submissions	submission	NOUN
ftr-647	21	8	sent	send	VERB
ftr-647	21	9	via	via	ADP
ftr-647	21	10	expresso	expresso	NOUN
ftr-647	21	11	(	(	PUNCT
ftr-647	21	12	law.bepress.com/expresso	law.bepress.com/expresso	PROPN
ftr-647	21	13	)	)	PUNCT
ftr-647	21	14	;	;	PUNCT
ftr-647	21	15	articles	article	NOUN
ftr-647	21	16	may	may	AUX
ftr-647	21	17	also	also	ADV
ftr-647	21	18	be	be	AUX
ftr-647	21	19	e	e	VERB
ftr-647	21	20	-	-	VERB
ftr-647	21	21	mailed	mail	VERB
ftr-647	21	22	to	to	ADP
ftr-647	21	23	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-647	21	24	as	as	ADP
ftr-647	21	25	a	a	DET
ftr-647	21	26	microsoft	microsoft	PROPN
ftr-647	21	27	word	word	NOUN
ftr-647	21	28	document	document	NOUN
ftr-647	21	29	.	.	PUNCT
ftr-647	22	1	if	if	SCONJ
ftr-647	22	2	a	a	DET
ftr-647	22	3	hard	hard	ADJ
ftr-647	22	4	copy	copy	NOUN
ftr-647	22	5	submission	submission	NOUN
ftr-647	22	6	is	be	AUX
ftr-647	22	7	necessary	necessary	ADJ
ftr-647	22	8	,	,	PUNCT
ftr-647	22	9	please	please	INTJ
ftr-647	22	10	mail	mail	VERB
ftr-647	22	11	your	your	PRON
ftr-647	22	12	article	article	NOUN
ftr-647	22	13	to	to	ADP
ftr-647	22	14	editor	editor	NOUN
ftr-647	22	15	-	-	PUNCT
ftr-647	22	16	in	in	ADP
ftr-647	22	17	-	-	PUNCT
ftr-647	22	18	chief	chief	NOUN
ftr-647	22	19	,	,	PUNCT
ftr-647	22	20	florida	florida	PROPN
ftr-647	22	21	tax	tax	PROPN
ftr-647	22	22	review	review	PROPN
ftr-647	22	23	,	,	PUNCT
ftr-647	22	24	university	university	PROPN
ftr-647	22	25	of	of	ADP
ftr-647	22	26	florida	florida	PROPN
ftr-647	22	27	levin	levin	PROPN
ftr-647	22	28	college	college	PROPN
ftr-647	22	29	of	of	ADP
ftr-647	22	30	law	law	NOUN
ftr-647	22	31	,	,	PUNCT
ftr-647	22	32	309	309	NUM
ftr-647	22	33	village	village	NOUN
ftr-647	22	34	drive	drive	NOUN
ftr-647	22	35	,	,	PUNCT
ftr-647	22	36	gainesville	gainesville	PROPN
ftr-647	22	37	,	,	PUNCT
ftr-647	22	38	fl	fl	PROPN
ftr-647	22	39	32611	32611	NUM
ftr-647	22	40	.	.	PUNCT
ftr-647	23	1	although	although	SCONJ
ftr-647	23	2	the	the	DET
ftr-647	23	3	florida	florida	PROPN
ftr-647	23	4	tax	tax	NOUN
ftr-647	23	5	review	review	NOUN
ftr-647	23	6	has	have	VERB
ftr-647	23	7	no	no	DET
ftr-647	23	8	minimum	minimum	ADJ
ftr-647	23	9	or	or	CCONJ
ftr-647	23	10	maximum	maximum	ADJ
ftr-647	23	11	page	page	NOUN
ftr-647	23	12	requirements	requirement	NOUN
ftr-647	23	13	for	for	ADP
ftr-647	23	14	submissions	submission	NOUN
ftr-647	23	15	,	,	PUNCT
ftr-647	23	16	it	it	PRON
ftr-647	23	17	does	do	AUX
ftr-647	23	18	have	have	VERB
ftr-647	23	19	a	a	DET
ftr-647	23	20	strong	strong	ADJ
ftr-647	23	21	preference	preference	NOUN
ftr-647	23	22	for	for	ADP
ftr-647	23	23	submissions	submission	NOUN
ftr-647	23	24	that	that	PRON
ftr-647	23	25	are	be	AUX
ftr-647	23	26	30,000	30,000	NUM
ftr-647	23	27	words	word	NOUN
ftr-647	23	28	or	or	CCONJ
ftr-647	23	29	less	less	ADJ
ftr-647	23	30	,	,	PUNCT
ftr-647	23	31	including	include	VERB
ftr-647	23	32	text	text	NOUN
ftr-647	23	33	and	and	CCONJ
ftr-647	23	34	footnotes	footnote	NOUN
ftr-647	23	35	.	.	PUNCT
ftr-647	24	1	all	all	DET
ftr-647	24	2	citations	citation	NOUN
ftr-647	24	3	should	should	AUX
ftr-647	24	4	follow	follow	VERB
ftr-647	24	5	the	the	DET
ftr-647	24	6	bluebook	bluebook	NOUN
ftr-647	24	7	uniform	uniform	NOUN
ftr-647	24	8	system	system	NOUN
ftr-647	24	9	of	of	ADP
ftr-647	24	10	citation	citation	NOUN
ftr-647	24	11	(	(	PUNCT
ftr-647	24	12	20th	20th	NOUN
ftr-647	24	13	ed	ed	NOUN
ftr-647	24	14	.	.	PUNCT
ftr-647	24	15	)	)	PUNCT
ftr-647	24	16	;	;	PUNCT
ftr-647	24	17	some	some	DET
ftr-647	24	18	modifications	modification	NOUN
ftr-647	24	19	will	will	AUX
ftr-647	24	20	,	,	PUNCT
ftr-647	24	21	however	however	ADV
ftr-647	24	22	,	,	PUNCT
ftr-647	24	23	be	be	AUX
ftr-647	24	24	made	make	VERB
ftr-647	24	25	by	by	ADP
ftr-647	24	26	our	our	PRON
ftr-647	24	27	editors	editor	NOUN
ftr-647	24	28	to	to	PART
ftr-647	24	29	conform	conform	VERB
ftr-647	24	30	to	to	ADP
ftr-647	24	31	the	the	DET
ftr-647	24	32	florida	florida	PROPN
ftr-647	24	33	tax	tax	NOUN
ftr-647	24	34	review	review	NOUN
ftr-647	24	35	style	style	NOUN
ftr-647	24	36	manual	manual	NOUN
ftr-647	24	37	(	(	PUNCT
ftr-647	24	38	available	available	ADJ
ftr-647	24	39	to	to	ADP
ftr-647	24	40	contributors	contributor	NOUN
ftr-647	24	41	on	on	ADP
ftr-647	24	42	request	request	NOUN
ftr-647	24	43	)	)	PUNCT
ftr-647	24	44	.	.	PUNCT
ftr-647	25	1	all	all	DET
ftr-647	25	2	tax	tax	NOUN
ftr-647	25	3	law	law	NOUN
ftr-647	25	4	and	and	CCONJ
ftr-647	25	5	policy	policy	NOUN
ftr-647	25	6	positions	position	NOUN
ftr-647	25	7	presented	present	VERB
ftr-647	25	8	are	be	AUX
ftr-647	25	9	solely	solely	ADV
ftr-647	25	10	those	those	PRON
ftr-647	25	11	of	of	ADP
ftr-647	25	12	the	the	DET
ftr-647	25	13	authors	author	NOUN
ftr-647	25	14	.	.	PUNCT
ftr-647	26	1	the	the	DET
ftr-647	26	2	editors	editor	NOUN
ftr-647	26	3	and	and	CCONJ
ftr-647	26	4	the	the	DET
ftr-647	26	5	university	university	PROPN
ftr-647	26	6	of	of	ADP
ftr-647	26	7	florida	florida	PROPN
ftr-647	26	8	levin	levin	PROPN
ftr-647	26	9	college	college	PROPN
ftr-647	26	10	of	of	ADP
ftr-647	26	11	law	law	NOUN
ftr-647	26	12	do	do	AUX
ftr-647	26	13	not	not	PART
ftr-647	26	14	approve	approve	VERB
ftr-647	26	15	of	of	ADP
ftr-647	26	16	or	or	CCONJ
ftr-647	26	17	adopt	adopt	VERB
ftr-647	26	18	such	such	ADJ
ftr-647	26	19	positions	position	NOUN
ftr-647	26	20	merely	merely	ADV
ftr-647	26	21	through	through	ADP
ftr-647	26	22	the	the	DET
ftr-647	26	23	act	act	NOUN
ftr-647	26	24	of	of	ADP
ftr-647	26	25	publishing	publish	VERB
ftr-647	26	26	the	the	DET
ftr-647	26	27	articles	article	NOUN
ftr-647	26	28	in	in	ADP
ftr-647	26	29	the	the	DET
ftr-647	26	30	florida	florida	PROPN
ftr-647	26	31	tax	tax	PROPN
ftr-647	26	32	review	review	PROPN
ftr-647	26	33	.	.	PUNCT
ftr-647	27	1	florida	florida	PROPN
ftr-647	27	2	tax	tax	PROPN
ftr-647	27	3	review	review	PROPN
ftr-647	27	4	volume	volume	NOUN
ftr-647	27	5	20	20	NUM
ftr-647	27	6	2016	2016	NUM
ftr-647	27	7	number	number	NOUN
ftr-647	27	8	1	1	NUM
ftr-647	27	9	all	all	DET
ftr-647	27	10	references	reference	NOUN
ftr-647	27	11	and	and	CCONJ
ftr-647	27	12	citations	citation	NOUN
ftr-647	27	13	to	to	ADP
ftr-647	27	14	sections	section	NOUN
ftr-647	27	15	in	in	ADP
ftr-647	27	16	this	this	DET
ftr-647	27	17	issue	issue	NOUN
ftr-647	27	18	are	be	AUX
ftr-647	27	19	to	to	ADP
ftr-647	27	20	sections	section	NOUN
ftr-647	27	21	of	of	ADP
ftr-647	27	22	the	the	DET
ftr-647	27	23	internal	internal	ADJ
ftr-647	27	24	revenue	revenue	NOUN
ftr-647	27	25	code	code	NOUN
ftr-647	27	26	of	of	ADP
ftr-647	27	27	1986	1986	NUM
ftr-647	27	28	,	,	PUNCT
ftr-647	27	29	as	as	SCONJ
ftr-647	27	30	amended	amend	VERB
ftr-647	27	31	,	,	PUNCT
ftr-647	27	32	unless	unless	SCONJ
ftr-647	27	33	otherwise	otherwise	ADV
ftr-647	27	34	indicated	indicate	VERB
ftr-647	27	35	.	.	PUNCT
ftr-647	28	1	all	all	DET
ftr-647	28	2	references	reference	NOUN
ftr-647	28	3	and	and	CCONJ
ftr-647	28	4	citations	citation	NOUN
ftr-647	28	5	to	to	ADP
ftr-647	28	6	regulations	regulation	NOUN
ftr-647	28	7	are	be	AUX
ftr-647	28	8	to	to	ADP
ftr-647	28	9	treasury	treasury	NOUN
ftr-647	28	10	regulations	regulation	NOUN
ftr-647	28	11	promulgated	promulgate	VERB
ftr-647	28	12	under	under	ADP
ftr-647	28	13	the	the	DET
ftr-647	28	14	internal	internal	ADJ
ftr-647	28	15	revenue	revenue	NOUN
ftr-647	28	16	code	code	NOUN
ftr-647	28	17	of	of	ADP
ftr-647	28	18	1986	1986	NUM
ftr-647	28	19	,	,	PUNCT
ftr-647	28	20	as	as	SCONJ
ftr-647	28	21	amended	amend	VERB
ftr-647	28	22	,	,	PUNCT
ftr-647	28	23	unless	unless	SCONJ
ftr-647	28	24	otherwise	otherwise	ADV
ftr-647	28	25	indicated	indicate	VERB
ftr-647	28	26	.	.	PUNCT
ftr-647	29	1	1/31/17	1/31/17	NUM
ftr-647	29	2	1:11	1:11	NUM
ftr-647	29	3	pm	pm	NOUN
ftr-647	29	4	florida	florida	PROPN
ftr-647	29	5	tax	tax	NOUN
ftr-647	29	6	review	review	NOUN
ftr-647	29	7	volume	volume	NOUN
ftr-647	29	8	20	20	NUM
ftr-647	29	9	2016	2016	NUM
ftr-647	29	10	number	number	NOUN
ftr-647	29	11	1	1	NUM
ftr-647	29	12	information	information	NOUN
ftr-647	29	13	for	for	ADP
ftr-647	29	14	contributors	contributor	NOUN
ftr-647	29	15	the	the	DET
ftr-647	29	16	florida	florida	PROPN
ftr-647	29	17	tax	tax	NOUN
ftr-647	29	18	review	review	NOUN
ftr-647	29	19	is	be	AUX
ftr-647	29	20	a	a	DET
ftr-647	29	21	faculty	faculty	NOUN
ftr-647	29	22	-	-	PUNCT
ftr-647	29	23	edited	edit	VERB
ftr-647	29	24	law	law	NOUN
ftr-647	29	25	review	review	NOUN
ftr-647	29	26	published	publish	VERB
ftr-647	29	27	by	by	ADP
ftr-647	29	28	the	the	DET
ftr-647	29	29	graduate	graduate	PROPN
ftr-647	29	30	tax	tax	NOUN
ftr-647	29	31	program	program	NOUN
ftr-647	29	32	of	of	ADP
ftr-647	29	33	the	the	DET
ftr-647	29	34	university	university	PROPN
ftr-647	29	35	of	of	ADP
ftr-647	29	36	florida	florida	PROPN
ftr-647	29	37	levin	levin	PROPN
ftr-647	29	38	college	college	PROPN
ftr-647	29	39	of	of	ADP
ftr-647	29	40	law	law	NOUN
ftr-647	29	41	.	.	PUNCT
ftr-647	30	1	the	the	DET
ftr-647	30	2	florida	florida	PROPN
ftr-647	30	3	tax	tax	NOUN
ftr-647	30	4	review	review	NOUN
ftr-647	30	5	invites	invite	VERB
ftr-647	30	6	the	the	DET
ftr-647	30	7	submission	submission	NOUN
ftr-647	30	8	of	of	ADP
ftr-647	30	9	manuscripts	manuscript	NOUN
ftr-647	30	10	addressing	address	VERB
ftr-647	30	11	issues	issue	NOUN
ftr-647	30	12	of	of	ADP
ftr-647	30	13	tax	tax	NOUN
ftr-647	30	14	law	law	NOUN
ftr-647	30	15	and	and	CCONJ
ftr-647	30	16	policy	policy	NOUN
ftr-647	30	17	.	.	PUNCT
ftr-647	31	1	the	the	DET
ftr-647	31	2	florida	florida	PROPN
ftr-647	31	3	tax	tax	NOUN
ftr-647	31	4	review	review	NOUN
ftr-647	31	5	prefers	prefer	VERB
ftr-647	31	6	electronic	electronic	ADJ
ftr-647	31	7	submissions	submission	NOUN
ftr-647	31	8	sent	send	VERB
ftr-647	31	9	via	via	ADP
ftr-647	31	10	expresso	expresso	NOUN
ftr-647	31	11	(	(	PUNCT
ftr-647	31	12	law.bepress.com/expresso	law.bepress.com/expresso	PROPN
ftr-647	31	13	)	)	PUNCT
ftr-647	31	14	;	;	PUNCT
ftr-647	31	15	articles	article	NOUN
ftr-647	31	16	may	may	AUX
ftr-647	31	17	also	also	ADV
ftr-647	31	18	be	be	AUX
ftr-647	31	19	e	e	VERB
ftr-647	31	20	-	-	VERB
ftr-647	31	21	mailed	mail	VERB
ftr-647	31	22	to	to	ADP
ftr-647	31	23	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-647	31	24	as	as	ADP
ftr-647	31	25	a	a	DET
ftr-647	31	26	microsoft	microsoft	PROPN
ftr-647	31	27	word	word	NOUN
ftr-647	31	28	document	document	NOUN
ftr-647	31	29	.	.	PUNCT
ftr-647	32	1	if	if	SCONJ
ftr-647	32	2	a	a	DET
ftr-647	32	3	hard	hard	ADJ
ftr-647	32	4	copy	copy	NOUN
ftr-647	32	5	submission	submission	NOUN
ftr-647	32	6	is	be	AUX
ftr-647	32	7	necessary	necessary	ADJ
ftr-647	32	8	,	,	PUNCT
ftr-647	32	9	please	please	INTJ
ftr-647	32	10	mail	mail	VERB
ftr-647	32	11	your	your	PRON
ftr-647	32	12	article	article	NOUN
ftr-647	32	13	to	to	ADP
ftr-647	32	14	editor	editor	NOUN
ftr-647	32	15	-	-	PUNCT
ftr-647	32	16	in	in	ADP
ftr-647	32	17	-	-	PUNCT
ftr-647	32	18	chief	chief	NOUN
ftr-647	32	19	,	,	PUNCT
ftr-647	32	20	florida	florida	PROPN
ftr-647	32	21	tax	tax	PROPN
ftr-647	32	22	review	review	PROPN
ftr-647	32	23	,	,	PUNCT
ftr-647	32	24	university	university	PROPN
ftr-647	32	25	of	of	ADP
ftr-647	32	26	florida	florida	PROPN
ftr-647	32	27	levin	levin	PROPN
ftr-647	32	28	college	college	PROPN
ftr-647	32	29	of	of	ADP
ftr-647	32	30	law	law	NOUN
ftr-647	32	31	,	,	PUNCT
ftr-647	32	32	309	309	NUM
ftr-647	32	33	village	village	NOUN
ftr-647	32	34	drive	drive	NOUN
ftr-647	32	35	,	,	PUNCT
ftr-647	32	36	gainesville	gainesville	PROPN
ftr-647	32	37	,	,	PUNCT
ftr-647	32	38	fl	fl	PROPN
ftr-647	32	39	32611	32611	NUM
ftr-647	32	40	.	.	PUNCT
ftr-647	33	1	although	although	SCONJ
ftr-647	33	2	the	the	DET
ftr-647	33	3	florida	florida	PROPN
ftr-647	33	4	tax	tax	NOUN
ftr-647	33	5	review	review	NOUN
ftr-647	33	6	has	have	VERB
ftr-647	33	7	no	no	DET
ftr-647	33	8	minimum	minimum	ADJ
ftr-647	33	9	or	or	CCONJ
ftr-647	33	10	maximum	maximum	ADJ
ftr-647	33	11	page	page	NOUN
ftr-647	33	12	requirements	requirement	NOUN
ftr-647	33	13	for	for	ADP
ftr-647	33	14	submissions	submission	NOUN
ftr-647	33	15	,	,	PUNCT
ftr-647	33	16	it	it	PRON
ftr-647	33	17	does	do	AUX
ftr-647	33	18	have	have	VERB
ftr-647	33	19	a	a	DET
ftr-647	33	20	strong	strong	ADJ
ftr-647	33	21	preference	preference	NOUN
ftr-647	33	22	for	for	ADP
ftr-647	33	23	submissions	submission	NOUN
ftr-647	33	24	that	that	PRON
ftr-647	33	25	are	be	AUX
ftr-647	33	26	30,000	30,000	NUM
ftr-647	33	27	words	word	NOUN
ftr-647	33	28	or	or	CCONJ
ftr-647	33	29	less	less	ADJ
ftr-647	33	30	,	,	PUNCT
ftr-647	33	31	including	include	VERB
ftr-647	33	32	text	text	NOUN
ftr-647	33	33	and	and	CCONJ
ftr-647	33	34	footnotes	footnote	NOUN
ftr-647	33	35	.	.	PUNCT
ftr-647	34	1	all	all	DET
ftr-647	34	2	citations	citation	NOUN
ftr-647	34	3	should	should	AUX
ftr-647	34	4	follow	follow	VERB
ftr-647	34	5	the	the	DET
ftr-647	34	6	bluebook	bluebook	NOUN
ftr-647	34	7	uniform	uniform	NOUN
ftr-647	34	8	system	system	NOUN
ftr-647	34	9	of	of	ADP
ftr-647	34	10	citation	citation	NOUN
ftr-647	34	11	(	(	PUNCT
ftr-647	34	12	20th	20th	NOUN
ftr-647	34	13	ed	ed	NOUN
ftr-647	34	14	.	.	PUNCT
ftr-647	34	15	)	)	PUNCT
ftr-647	34	16	;	;	PUNCT
ftr-647	34	17	some	some	DET
ftr-647	34	18	modifications	modification	NOUN
ftr-647	34	19	will	will	AUX
ftr-647	34	20	,	,	PUNCT
ftr-647	34	21	however	however	ADV
ftr-647	34	22	,	,	PUNCT
ftr-647	34	23	be	be	AUX
ftr-647	34	24	made	make	VERB
ftr-647	34	25	by	by	ADP
ftr-647	34	26	our	our	PRON
ftr-647	34	27	editors	editor	NOUN
ftr-647	34	28	to	to	PART
ftr-647	34	29	conform	conform	VERB
ftr-647	34	30	to	to	ADP
ftr-647	34	31	the	the	DET
ftr-647	34	32	florida	florida	PROPN
ftr-647	34	33	tax	tax	NOUN
ftr-647	34	34	review	review	NOUN
ftr-647	34	35	style	style	NOUN
ftr-647	34	36	manual	manual	NOUN
ftr-647	34	37	(	(	PUNCT
ftr-647	34	38	available	available	ADJ
ftr-647	34	39	to	to	ADP
ftr-647	34	40	contributors	contributor	NOUN
ftr-647	34	41	on	on	ADP
ftr-647	34	42	request	request	NOUN
ftr-647	34	43	)	)	PUNCT
ftr-647	34	44	.	.	PUNCT
ftr-647	35	1	all	all	DET
ftr-647	35	2	tax	tax	NOUN
ftr-647	35	3	law	law	NOUN
ftr-647	35	4	and	and	CCONJ
ftr-647	35	5	policy	policy	NOUN
ftr-647	35	6	positions	position	NOUN
ftr-647	35	7	presented	present	VERB
ftr-647	35	8	are	be	AUX
ftr-647	35	9	solely	solely	ADV
ftr-647	35	10	those	those	PRON
ftr-647	35	11	of	of	ADP
ftr-647	35	12	the	the	DET
ftr-647	35	13	authors	author	NOUN
ftr-647	35	14	.	.	PUNCT
ftr-647	36	1	the	the	DET
ftr-647	36	2	editors	editor	NOUN
ftr-647	36	3	and	and	CCONJ
ftr-647	36	4	the	the	DET
ftr-647	36	5	university	university	PROPN
ftr-647	36	6	of	of	ADP
ftr-647	36	7	florida	florida	PROPN
ftr-647	36	8	levin	levin	PROPN
ftr-647	36	9	college	college	PROPN
ftr-647	36	10	of	of	ADP
ftr-647	36	11	law	law	NOUN
ftr-647	36	12	do	do	AUX
ftr-647	36	13	not	not	PART
ftr-647	36	14	approve	approve	VERB
ftr-647	36	15	of	of	ADP
ftr-647	36	16	or	or	CCONJ
ftr-647	36	17	adopt	adopt	VERB
ftr-647	36	18	such	such	ADJ
ftr-647	36	19	positions	position	NOUN
ftr-647	36	20	merely	merely	ADV
ftr-647	36	21	through	through	ADP
ftr-647	36	22	the	the	DET
ftr-647	36	23	act	act	NOUN
ftr-647	36	24	of	of	ADP
ftr-647	36	25	publishing	publish	VERB
ftr-647	36	26	the	the	DET
ftr-647	36	27	articles	article	NOUN
ftr-647	36	28	in	in	ADP
ftr-647	36	29	the	the	DET
ftr-647	36	30	florida	florida	PROPN
ftr-647	36	31	tax	tax	NOUN
ftr-647	36	32	review	review	NOUN
ftr-647	36	33	.	.	PUNCT
ftr-647	37	1	untitled-4	untitled-4	NUM
ftr-647	37	2	4	4	NUM
ftr-647	37	3	florida	florida	PROPN
ftr-647	37	4	tax	tax	NOUN
ftr-647	37	5	review	review	NOUN
ftr-647	37	6	volume	volume	NOUN
ftr-647	37	7	20	20	NUM
ftr-647	37	8	2016	2016	NUM
ftr-647	37	9	number	number	NOUN
ftr-647	37	10	1	1	NUM
ftr-647	37	11	all	all	DET
ftr-647	37	12	references	reference	NOUN
ftr-647	37	13	and	and	CCONJ
ftr-647	37	14	citations	citation	NOUN
ftr-647	37	15	to	to	ADP
ftr-647	37	16	sections	section	NOUN
ftr-647	37	17	in	in	ADP
ftr-647	37	18	this	this	DET
ftr-647	37	19	issue	issue	NOUN
ftr-647	37	20	are	be	AUX
ftr-647	37	21	to	to	ADP
ftr-647	37	22	sections	section	NOUN
ftr-647	37	23	of	of	ADP
ftr-647	37	24	the	the	DET
ftr-647	37	25	internal	internal	ADJ
ftr-647	37	26	revenue	revenue	NOUN
ftr-647	37	27	code	code	NOUN
ftr-647	37	28	of	of	ADP
ftr-647	37	29	1986	1986	NUM
ftr-647	37	30	,	,	PUNCT
ftr-647	37	31	as	as	SCONJ
ftr-647	37	32	amended	amend	VERB
ftr-647	37	33	,	,	PUNCT
ftr-647	37	34	unless	unless	SCONJ
ftr-647	37	35	otherwise	otherwise	ADV
ftr-647	37	36	indicated	indicate	VERB
ftr-647	37	37	.	.	PUNCT
ftr-647	38	1	all	all	DET
ftr-647	38	2	references	reference	NOUN
ftr-647	38	3	and	and	CCONJ
ftr-647	38	4	citations	citation	NOUN
ftr-647	38	5	to	to	ADP
ftr-647	38	6	regulations	regulation	NOUN
ftr-647	38	7	are	be	AUX
ftr-647	38	8	to	to	ADP
ftr-647	38	9	treasury	treasury	NOUN
ftr-647	38	10	regulations	regulation	NOUN
ftr-647	38	11	promulgated	promulgate	VERB
ftr-647	38	12	under	under	ADP
ftr-647	38	13	the	the	DET
ftr-647	38	14	internal	internal	ADJ
ftr-647	38	15	revenue	revenue	NOUN
ftr-647	38	16	code	code	NOUN
ftr-647	38	17	of	of	ADP
ftr-647	38	18	1986	1986	NUM
ftr-647	38	19	,	,	PUNCT
ftr-647	38	20	as	as	SCONJ
ftr-647	38	21	amended	amend	VERB
ftr-647	38	22	,	,	PUNCT
ftr-647	38	23	unless	unless	SCONJ
ftr-647	38	24	otherwise	otherwise	ADV
ftr-647	38	25	indicated	indicate	VERB
ftr-647	38	26	.	.	PUNCT
ftr-647	39	1	untitled-4	untitled-4	NUM
ftr-647	39	2	6	6	NUM
ftr-647	39	3	florida	florida	PROPN
ftr-647	39	4	tax	tax	NOUN
ftr-647	39	5	review	review	NOUN
ftr-647	39	6	volume	volume	NOUN
ftr-647	39	7	20	20	NUM
ftr-647	39	8	2016	2016	NUM
ftr-647	39	9	number	number	NOUN
ftr-647	39	10	1	1	NUM
ftr-647	39	11	can	can	AUX
ftr-647	39	12	audits	audits	NOUN
ftr-647	39	13	encourage	encourage	VERB
ftr-647	39	14	tax	tax	NOUN
ftr-647	39	15	evasion	evasion	NOUN
ftr-647	39	16	?	?	PUNCT
ftr-647	39	17	:	:	PUNCT
ftr-647	39	18	an	an	DET
ftr-647	39	19	experimental	experimental	ADJ
ftr-647	39	20	assessment	assessment	NOUN
ftr-647	39	21	by	by	ADP
ftr-647	39	22	emily	emily	PROPN
ftr-647	39	23	satterthwaite	satterthwaite	PROPN
ftr-647	39	24	*	*	PUNCT
ftr-647	39	25	abstract	abstract	ADJ
ftr-647	39	26	governments	government	NOUN
ftr-647	39	27	and	and	CCONJ
ftr-647	39	28	tax	tax	NOUN
ftr-647	39	29	administrators	administrator	NOUN
ftr-647	39	30	around	around	ADP
ftr-647	39	31	the	the	DET
ftr-647	39	32	world	world	NOUN
ftr-647	39	33	rely	rely	VERB
ftr-647	39	34	on	on	ADP
ftr-647	39	35	the	the	DET
ftr-647	39	36	premise	premise	NOUN
ftr-647	39	37	that	that	SCONJ
ftr-647	39	38	audits	audits	NOUN
ftr-647	39	39	will	will	AUX
ftr-647	39	40	deter	deter	VERB
ftr-647	39	41	tax	tax	NOUN
ftr-647	39	42	evasion	evasion	NOUN
ftr-647	39	43	.	.	PUNCT
ftr-647	40	1	this	this	DET
ftr-647	40	2	article	article	NOUN
ftr-647	40	3	presents	present	VERB
ftr-647	40	4	experimental	experimental	ADJ
ftr-647	40	5	evidence	evidence	NOUN
ftr-647	40	6	that	that	SCONJ
ftr-647	40	7	this	this	DET
ftr-647	40	8	premise	premise	NOUN
ftr-647	40	9	may	may	AUX
ftr-647	40	10	be	be	AUX
ftr-647	40	11	,	,	PUNCT
ftr-647	40	12	at	at	ADP
ftr-647	40	13	least	least	ADJ
ftr-647	40	14	in	in	ADP
ftr-647	40	15	part	part	NOUN
ftr-647	40	16	,	,	PUNCT
ftr-647	40	17	misguided	misguided	ADJ
ftr-647	40	18	.	.	PUNCT
ftr-647	41	1	counterintuitively	counterintuitively	ADV
ftr-647	41	2	,	,	PUNCT
ftr-647	41	3	i	i	PRON
ftr-647	41	4	find	find	VERB
ftr-647	41	5	that	that	SCONJ
ftr-647	41	6	audits	audits	NOUN
ftr-647	41	7	presented	present	VERB
ftr-647	41	8	as	as	ADP
ftr-647	41	9	random	random	ADJ
ftr-647	41	10	may	may	AUX
ftr-647	41	11	induce	induce	VERB
ftr-647	41	12	taxpayers	taxpayer	NOUN
ftr-647	41	13	to	to	PART
ftr-647	41	14	cheat	cheat	VERB
ftr-647	41	15	more	more	ADJ
ftr-647	41	16	.	.	PUNCT
ftr-647	42	1	where	where	SCONJ
ftr-647	42	2	audits	audits	NOUN
ftr-647	42	3	were	be	AUX
ftr-647	42	4	described	describe	VERB
ftr-647	42	5	as	as	ADP
ftr-647	42	6	being	be	AUX
ftr-647	42	7	conducted	conduct	VERB
ftr-647	42	8	at	at	ADP
ftr-647	42	9	random	random	ADJ
ftr-647	42	10	,	,	PUNCT
ftr-647	42	11	participants	participant	NOUN
ftr-647	42	12	increased	increase	VERB
ftr-647	42	13	their	their	PRON
ftr-647	42	14	levels	level	NOUN
ftr-647	42	15	of	of	ADP
ftr-647	42	16	evasion	evasion	NOUN
ftr-647	42	17	in	in	ADP
ftr-647	42	18	the	the	DET
ftr-647	42	19	tax	tax	NOUN
ftr-647	42	20	periods	period	NOUN
ftr-647	42	21	immediately	immediately	ADV
ftr-647	42	22	following	follow	VERB
ftr-647	42	23	the	the	DET
ftr-647	42	24	audit	audit	NOUN
ftr-647	42	25	.	.	PUNCT
ftr-647	43	1	this	this	DET
ftr-647	43	2	effect	effect	NOUN
ftr-647	43	3	,	,	PUNCT
ftr-647	43	4	however	however	ADV
ftr-647	43	5	,	,	PUNCT
ftr-647	43	6	did	do	AUX
ftr-647	43	7	not	not	PART
ftr-647	43	8	plague	plague	VERB
ftr-647	43	9	nonrandom	nonrandom	NOUN
ftr-647	43	10	audits	audits	NOUN
ftr-647	43	11	.	.	PUNCT
ftr-647	44	1	when	when	SCONJ
ftr-647	44	2	a	a	DET
ftr-647	44	3	separate	separate	ADJ
ftr-647	44	4	group	group	NOUN
ftr-647	44	5	of	of	ADP
ftr-647	44	6	participants	participant	NOUN
ftr-647	44	7	faced	face	VERB
ftr-647	44	8	audits	audits	NOUN
ftr-647	44	9	that	that	PRON
ftr-647	44	10	were	be	AUX
ftr-647	44	11	presented	present	VERB
ftr-647	44	12	as	as	ADP
ftr-647	44	13	being	be	AUX
ftr-647	44	14	nonrandom	nonrandom	NOUN
ftr-647	44	15	—	—	PUNCT
ftr-647	44	16	participants	participant	NOUN
ftr-647	44	17	were	be	AUX
ftr-647	44	18	told	tell	VERB
ftr-647	44	19	that	that	SCONJ
ftr-647	44	20	detected	detect	VERB
ftr-647	44	21	evasion	evasion	NOUN
ftr-647	44	22	would	would	AUX
ftr-647	44	23	“	"	PUNCT
ftr-647	44	24	flag	flag	VERB
ftr-647	44	25	”	"	PUNCT
ftr-647	44	26	a	a	DET
ftr-647	44	27	participant	participant	NOUN
ftr-647	44	28	for	for	ADP
ftr-647	44	29	one	one	NUM
ftr-647	44	30	or	or	CCONJ
ftr-647	44	31	more	more	ADJ
ftr-647	44	32	future	future	ADJ
ftr-647	44	33	audits	audits	NOUN
ftr-647	44	34	—	—	PUNCT
ftr-647	44	35	participants	participant	NOUN
ftr-647	44	36	cheated	cheat	VERB
ftr-647	44	37	less	less	ADV
ftr-647	44	38	in	in	ADP
ftr-647	44	39	the	the	DET
ftr-647	44	40	periods	period	NOUN
ftr-647	44	41	immediately	immediately	ADV
ftr-647	44	42	following	follow	VERB
ftr-647	44	43	the	the	DET
ftr-647	44	44	audit	audit	NOUN
ftr-647	44	45	.	.	PUNCT
ftr-647	45	1	overall	overall	ADJ
ftr-647	45	2	,	,	PUNCT
ftr-647	45	3	average	average	ADJ
ftr-647	45	4	compliance	compliance	NOUN
ftr-647	45	5	in	in	ADP
ftr-647	45	6	the	the	DET
ftr-647	45	7	nonrandom	nonrandom	NOUN
ftr-647	45	8	audit	audit	NOUN
ftr-647	45	9	condition	condition	NOUN
ftr-647	45	10	systematically	systematically	ADV
ftr-647	45	11	and	and	CCONJ
ftr-647	45	12	significantly	significantly	ADV
ftr-647	45	13	dominated	dominate	VERB
ftr-647	45	14	average	average	ADJ
ftr-647	45	15	compliance	compliance	NOUN
ftr-647	45	16	in	in	ADP
ftr-647	45	17	the	the	DET
ftr-647	45	18	random	random	ADJ
ftr-647	45	19	audit	audit	NOUN
ftr-647	45	20	condition	condition	NOUN
ftr-647	45	21	.	.	PUNCT
ftr-647	46	1	by	by	ADP
ftr-647	46	2	revealing	reveal	VERB
ftr-647	46	3	,	,	PUNCT
ftr-647	46	4	under	under	ADP
ftr-647	46	5	experimental	experimental	ADJ
ftr-647	46	6	conditions	condition	NOUN
ftr-647	46	7	,	,	PUNCT
ftr-647	46	8	strong	strong	ADJ
ftr-647	46	9	behavioral	behavioral	ADJ
ftr-647	46	10	responses	response	NOUN
ftr-647	46	11	to	to	ADP
ftr-647	46	12	the	the	DET
ftr-647	46	13	way	way	NOUN
ftr-647	46	14	tax	tax	NOUN
ftr-647	46	15	audits	audits	NOUN
ftr-647	46	16	are	be	AUX
ftr-647	46	17	presented	present	VERB
ftr-647	46	18	,	,	PUNCT
ftr-647	46	19	this	this	DET
ftr-647	46	20	article	article	NOUN
ftr-647	46	21	highlights	highlight	VERB
ftr-647	46	22	the	the	DET
ftr-647	46	23	potential	potential	ADJ
ftr-647	46	24	enforcement	enforcement	NOUN
ftr-647	46	25	benefits	benefit	NOUN
ftr-647	46	26	of	of	ADP
ftr-647	46	27	being	be	AUX
ftr-647	46	28	more	more	ADV
ftr-647	46	29	transparent	transparent	ADJ
ftr-647	46	30	with	with	ADP
ftr-647	46	31	taxpayers	taxpayer	NOUN
ftr-647	46	32	about	about	ADP
ftr-647	46	33	the	the	DET
ftr-647	46	34	nature	nature	NOUN
ftr-647	46	35	of	of	ADP
ftr-647	46	36	audit	audit	NOUN
ftr-647	46	37	selection	selection	NOUN
ftr-647	46	38	.	.	PUNCT
ftr-647	47	1	*	*	PUNCT
ftr-647	47	2	assistant	assistant	NOUN
ftr-647	47	3	professor	professor	NOUN
ftr-647	47	4	,	,	PUNCT
ftr-647	47	5	university	university	PROPN
ftr-647	47	6	of	of	ADP
ftr-647	47	7	toronto	toronto	PROPN
ftr-647	47	8	faculty	faculty	NOUN
ftr-647	47	9	of	of	ADP
ftr-647	47	10	law	law	NOUN
ftr-647	47	11	.	.	PUNCT
ftr-647	48	1	for	for	ADP
ftr-647	48	2	helpful	helpful	ADJ
ftr-647	48	3	comments	comment	NOUN
ftr-647	48	4	,	,	PUNCT
ftr-647	48	5	thank	thank	VERB
ftr-647	48	6	you	you	PRON
ftr-647	48	7	to	to	ADP
ftr-647	48	8	benjamin	benjamin	PROPN
ftr-647	48	9	alarie	alarie	PROPN
ftr-647	48	10	,	,	PUNCT
ftr-647	48	11	james	james	PROPN
ftr-647	48	12	alm	alm	PROPN
ftr-647	48	13	,	,	PUNCT
ftr-647	48	14	lisa	lisa	PROPN
ftr-647	48	15	austin	austin	PROPN
ftr-647	48	16	,	,	PUNCT
ftr-647	48	17	joseph	joseph	PROPN
ftr-647	48	18	bankman	bankman	PROPN
ftr-647	48	19	,	,	PUNCT
ftr-647	48	20	wei	wei	PROPN
ftr-647	48	21	cui	cui	PROPN
ftr-647	48	22	,	,	PUNCT
ftr-647	48	23	yasmin	yasmin	PROPN
ftr-647	48	24	dawood	dawood	PROPN
ftr-647	48	25	,	,	PUNCT
ftr-647	48	26	angela	angela	PROPN
ftr-647	48	27	fernandez	fernandez	PROPN
ftr-647	48	28	,	,	PUNCT
ftr-647	48	29	brian	brian	PROPN
ftr-647	48	30	galle	galle	PROPN
ftr-647	48	31	,	,	PUNCT
ftr-647	48	32	andrew	andrew	PROPN
ftr-647	48	33	hayashi	hayashi	PROPN
ftr-647	48	34	,	,	PUNCT
ftr-647	48	35	erich	erich	PROPN
ftr-647	48	36	kirchler	kirchler	PROPN
ftr-647	48	37	,	,	PUNCT
ftr-647	48	38	jack	jack	NOUN
ftr-647	48	39	manhire	manhire	PROPN
ftr-647	48	40	,	,	PUNCT
ftr-647	48	41	susan	susan	PROPN
ftr-647	48	42	morse	morse	PROPN
ftr-647	48	43	,	,	PUNCT
ftr-647	48	44	shuyi	shuyi	PROPN
ftr-647	48	45	oei	oei	PROPN
ftr-647	48	46	,	,	PUNCT
ftr-647	48	47	jason	jason	PROPN
ftr-647	48	48	oh	oh	INTJ
ftr-647	48	49	,	,	PUNCT
ftr-647	48	50	leigh	leigh	PROPN
ftr-647	48	51	osofsky	osofsky	PROPN
ftr-647	48	52	,	,	PUNCT
ftr-647	48	53	mariana	mariana	PROPN
ftr-647	48	54	mota	mota	PROPN
ftr-647	48	55	prado	prado	PROPN
ftr-647	48	56	,	,	PUNCT
ftr-647	48	57	diane	diane	NOUN
ftr-647	48	58	ring	ring	NOUN
ftr-647	48	59	,	,	PUNCT
ftr-647	48	60	ted	ted	PROPN
ftr-647	48	61	seto	seto	PROPN
ftr-647	48	62	,	,	PUNCT
ftr-647	48	63	daniel	daniel	PROPN
ftr-647	48	64	shaviro	shaviro	PROPN
ftr-647	48	65	,	,	PUNCT
ftr-647	48	66	stephen	stephen	PROPN
ftr-647	48	67	shay	shay	PROPN
ftr-647	48	68	,	,	PUNCT
ftr-647	48	69	michael	michael	PROPN
ftr-647	48	70	trebilcock	trebilcock	PROPN
ftr-647	48	71	,	,	PUNCT
ftr-647	48	72	albert	albert	PROPN
ftr-647	48	73	yoon	yoon	PROPN
ftr-647	48	74	,	,	PUNCT
ftr-647	48	75	and	and	CCONJ
ftr-647	48	76	workshop	workshop	NOUN
ftr-647	48	77	participants	participant	NOUN
ftr-647	48	78	at	at	ADP
ftr-647	48	79	the	the	DET
ftr-647	48	80	2015	2015	NUM
ftr-647	48	81	law	law	NOUN
ftr-647	48	82	&	&	CCONJ
ftr-647	48	83	society	society	PROPN
ftr-647	48	84	association	association	PROPN
ftr-647	48	85	annual	annual	ADJ
ftr-647	48	86	meeting	meeting	NOUN
ftr-647	48	87	,	,	PUNCT
ftr-647	48	88	the	the	DET
ftr-647	48	89	2015	2015	NUM
ftr-647	48	90	junior	junior	ADJ
ftr-647	48	91	tax	tax	NOUN
ftr-647	48	92	scholars	scholar	NOUN
ftr-647	48	93	’	'	PUNCT
ftr-647	48	94	workshop	workshop	NOUN
ftr-647	48	95	,	,	PUNCT
ftr-647	48	96	the	the	DET
ftr-647	48	97	2015	2015	NUM
ftr-647	48	98	canadian	canadian	ADJ
ftr-647	48	99	law	law	PROPN
ftr-647	48	100	&	&	CCONJ
ftr-647	48	101	economics	economics	PROPN
ftr-647	48	102	association	association	NOUN
ftr-647	48	103	meetings	meeting	NOUN
ftr-647	48	104	,	,	PUNCT
ftr-647	48	105	the	the	DET
ftr-647	48	106	national	national	PROPN
ftr-647	48	107	tax	tax	PROPN
ftr-647	48	108	association	association	PROPN
ftr-647	48	109	108th	108th	ADJ
ftr-647	48	110	annual	annual	ADJ
ftr-647	48	111	conference	conference	NOUN
ftr-647	48	112	,	,	PUNCT
ftr-647	48	113	and	and	CCONJ
ftr-647	48	114	the	the	DET
ftr-647	48	115	tulane	tulane	PROPN
ftr-647	48	116	tax	tax	NOUN
ftr-647	48	117	roundtable	roundtable	NOUN
ftr-647	48	118	.	.	PUNCT
ftr-647	49	1	special	special	ADJ
ftr-647	49	2	thanks	thank	NOUN
ftr-647	49	3	to	to	ADP
ftr-647	49	4	leandra	leandra	PROPN
ftr-647	49	5	lederman	lederman	PROPN
ftr-647	49	6	for	for	ADP
ftr-647	49	7	feedback	feedback	NOUN
ftr-647	49	8	and	and	CCONJ
ftr-647	49	9	questions	question	NOUN
ftr-647	49	10	.	.	PUNCT
ftr-647	50	1	the	the	DET
ftr-647	50	2	author	author	NOUN
ftr-647	50	3	is	be	AUX
ftr-647	50	4	grateful	grateful	ADJ
ftr-647	50	5	for	for	ADP
ftr-647	50	6	generous	generous	ADJ
ftr-647	50	7	support	support	NOUN
ftr-647	50	8	from	from	ADP
ftr-647	50	9	the	the	DET
ftr-647	50	10	university	university	PROPN
ftr-647	50	11	of	of	ADP
ftr-647	50	12	toronto	toronto	PROPN
ftr-647	50	13	’s	’s	PART
ftr-647	50	14	2015–16	2015–16	NUM
ftr-647	50	15	connaught	connaught	ADJ
ftr-647	50	16	new	new	ADJ
ftr-647	50	17	researcher	researcher	NOUN
ftr-647	50	18	award	award	PROPN
ftr-647	50	19	.	.	PUNCT
ftr-647	51	1	dennis	dennis	PROPN
ftr-647	51	2	(	(	PUNCT
ftr-647	51	3	zhenyu	zhenyu	PROPN
ftr-647	51	4	)	)	PUNCT
ftr-647	51	5	luo	luo	PROPN
ftr-647	51	6	provided	provide	VERB
ftr-647	51	7	outstanding	outstanding	ADJ
ftr-647	51	8	research	research	NOUN
ftr-647	51	9	assistance	assistance	NOUN
ftr-647	51	10	.	.	PUNCT
ftr-647	52	1	all	all	DET
ftr-647	52	2	errors	error	NOUN
ftr-647	52	3	and	and	CCONJ
ftr-647	52	4	omissions	omission	NOUN
ftr-647	52	5	are	be	AUX
ftr-647	52	6	mine	mine	PRON
ftr-647	52	7	.	.	PUNCT
ftr-647	53	1	1/31/17	1/31/17	NUM
ftr-647	53	2	1:11	1:11	NUM
ftr-647	53	3	pm	pm	NOUN
