id	sid	tid	token	lemma	pos
iiclr-28418	1	1	should	should	AUX
iiclr-28418	1	2	i	i	PRON
iiclr-28418	1	3	stay	stay	VERB
iiclr-28418	1	4	,	,	PUNCT
iiclr-28418	1	5	or	or	CCONJ
iiclr-28418	1	6	should	should	AUX
iiclr-28418	1	7	i	i	PRON
iiclr-28418	1	8	go	go	VERB
iiclr-28418	1	9	?	?	PUNCT
iiclr-28418	2	1	analyzing	analyze	VERB
iiclr-28418	2	2	the	the	DET
iiclr-28418	2	3	dilemma	dilemma	NOUN
iiclr-28418	2	4	of	of	ADP
iiclr-28418	2	5	dual	dual	ADJ
iiclr-28418	2	6	citizens	citizen	NOUN
iiclr-28418	2	7	subject	subject	ADJ
iiclr-28418	2	8	to	to	ADP
iiclr-28418	2	9	fatca	fatca	ADJ
iiclr-28418	2	10	and	and	CCONJ
iiclr-28418	2	11	fbar	fbar	NOUN
iiclr-28418	2	12	reporting	reporting	NOUN
iiclr-28418	2	13	in	in	ADP
iiclr-28418	2	14	a	a	DET
iiclr-28418	2	15	citizenship	citizenship	NOUN
iiclr-28418	2	16	based	base	VERB
iiclr-28418	2	17	taxing	tax	VERB
iiclr-28418	2	18	regime	regime	NOUN
iiclr-28418	2	19	should	should	AUX
iiclr-28418	2	20	i	i	PRON
iiclr-28418	2	21	stay	stay	VERB
iiclr-28418	2	22	,	,	PUNCT
iiclr-28418	2	23	or	or	CCONJ
iiclr-28418	2	24	should	should	AUX
iiclr-28418	2	25	i	i	PRON
iiclr-28418	2	26	go	go	VERB
iiclr-28418	2	27	?	?	PUNCT
iiclr-28418	3	1	analyzing	analyze	VERB
iiclr-28418	3	2	the	the	DET
iiclr-28418	3	3	dilemma	dilemma	NOUN
iiclr-28418	3	4	of	of	ADP
iiclr-28418	3	5	dual	dual	ADJ
iiclr-28418	3	6	citizens	citizen	NOUN
iiclr-28418	3	7	subject	subject	ADJ
iiclr-28418	3	8	to	to	ADP
iiclr-28418	3	9	fatca	fatca	ADJ
iiclr-28418	3	10	and	and	CCONJ
iiclr-28418	3	11	fbar	fbar	NOUN
iiclr-28418	3	12	reporting	reporting	NOUN
iiclr-28418	3	13	in	in	ADP
iiclr-28418	3	14	a	a	DET
iiclr-28418	3	15	citizenship	citizenship	NOUN
iiclr-28418	3	16	based	base	VERB
iiclr-28418	3	17	taxing	tax	VERB
iiclr-28418	3	18	regime	regime	NOUN
iiclr-28418	3	19	william	william	PROPN
iiclr-28418	3	20	meyers	meyers	PROPN
iiclr-28418	3	21	*	*	PUNCT
iiclr-28418	3	22	introduction	introduction	NOUN
iiclr-28418	3	23	what	what	PRON
iiclr-28418	3	24	do	do	AUX
iiclr-28418	3	25	a	a	DET
iiclr-28418	3	26	former	former	ADJ
iiclr-28418	3	27	uk	uk	PROPN
iiclr-28418	3	28	prime	prime	ADJ
iiclr-28418	3	29	minister	minister	NOUN
iiclr-28418	3	30	,	,	PUNCT
iiclr-28418	3	31	an	an	DET
iiclr-28418	3	32	executive	executive	NOUN
iiclr-28418	3	33	of	of	ADP
iiclr-28418	3	34	facebook	facebook	PROPN
iiclr-28418	3	35	,	,	PUNCT
iiclr-28418	3	36	and	and	CCONJ
iiclr-28418	3	37	a	a	DET
iiclr-28418	3	38	person	person	NOUN
iiclr-28418	3	39	from	from	ADP
iiclr-28418	3	40	canada	canada	PROPN
iiclr-28418	3	41	have	have	VERB
iiclr-28418	3	42	in	in	ADP
iiclr-28418	3	43	common	common	ADJ
iiclr-28418	3	44	?	?	PUNCT
iiclr-28418	4	1	1	1	NUM
iiclr-28418	4	2	they	they	PRON
iiclr-28418	4	3	were	be	AUX
iiclr-28418	4	4	all	all	ADV
iiclr-28418	4	5	at	at	ADP
iiclr-28418	4	6	one	one	NUM
iiclr-28418	4	7	time	time	NOUN
iiclr-28418	4	8	citizens	citizen	NOUN
iiclr-28418	4	9	of	of	ADP
iiclr-28418	4	10	the	the	DET
iiclr-28418	4	11	united	united	PROPN
iiclr-28418	4	12	states	states	PROPN
iiclr-28418	4	13	until	until	SCONJ
iiclr-28418	4	14	they	they	PRON
iiclr-28418	4	15	decided	decide	VERB
iiclr-28418	4	16	they	they	PRON
iiclr-28418	4	17	no	no	ADV
iiclr-28418	4	18	longer	long	ADV
iiclr-28418	4	19	wanted	want	VERB
iiclr-28418	4	20	to	to	PART
iiclr-28418	4	21	be	be	AUX
iiclr-28418	4	22	.	.	PUNCT
iiclr-28418	5	1	2	2	NUM
iiclr-28418	5	2	the	the	DET
iiclr-28418	5	3	reason	reason	NOUN
iiclr-28418	5	4	for	for	ADP
iiclr-28418	5	5	the	the	DET
iiclr-28418	5	6	renounced	renounce	VERB
iiclr-28418	5	7	citizenship	citizenship	NOUN
iiclr-28418	5	8	points	point	NOUN
iiclr-28418	5	9	to	to	ADP
iiclr-28418	5	10	a	a	DET
iiclr-28418	5	11	renunciation	renunciation	NOUN
iiclr-28418	5	12	for	for	ADP
iiclr-28418	5	13	tax	tax	NOUN
iiclr-28418	5	14	reasons	reason	NOUN
iiclr-28418	5	15	.	.	PUNCT
iiclr-28418	6	1	3	3	NUM
iiclr-28418	6	2	the	the	DET
iiclr-28418	6	3	united	united	PROPN
iiclr-28418	6	4	states	states	PROPN
iiclr-28418	6	5	stands	stand	VERB
iiclr-28418	6	6	as	as	ADP
iiclr-28418	6	7	an	an	DET
iiclr-28418	6	8	outlier	outlier	NOUN
iiclr-28418	6	9	on	on	ADP
iiclr-28418	6	10	the	the	DET
iiclr-28418	6	11	world	world	NOUN
iiclr-28418	6	12	stage	stage	NOUN
iiclr-28418	6	13	by	by	ADP
iiclr-28418	6	14	requiring	require	VERB
iiclr-28418	6	15	income	income	NOUN
iiclr-28418	6	16	to	to	PART
iiclr-28418	6	17	be	be	AUX
iiclr-28418	6	18	reported	report	VERB
iiclr-28418	6	19	on	on	ADP
iiclr-28418	6	20	a	a	DET
iiclr-28418	6	21	citizenship	citizenship	NOUN
iiclr-28418	6	22	taxation	taxation	NOUN
iiclr-28418	6	23	basis	basis	NOUN
iiclr-28418	6	24	;	;	PUNCT
iiclr-28418	6	25	to	to	PART
iiclr-28418	6	26	curb	curb	VERB
iiclr-28418	6	27	tax	tax	NOUN
iiclr-28418	6	28	evasion	evasion	NOUN
iiclr-28418	6	29	in	in	ADP
iiclr-28418	6	30	part	part	NOUN
iiclr-28418	6	31	the	the	DET
iiclr-28418	6	32	report	report	NOUN
iiclr-28418	6	33	of	of	ADP
iiclr-28418	6	34	foreign	foreign	ADJ
iiclr-28418	6	35	bank	bank	NOUN
iiclr-28418	6	36	and	and	CCONJ
iiclr-28418	6	37	financial	financial	ADJ
iiclr-28418	6	38	accounts	account	NOUN
iiclr-28418	6	39	(	(	PUNCT
iiclr-28418	6	40	fbar	fbar	NOUN
iiclr-28418	6	41	)	)	PUNCT
iiclr-28418	6	42	and	and	CCONJ
iiclr-28418	6	43	the	the	DET
iiclr-28418	6	44	foreign	foreign	ADJ
iiclr-28418	6	45	account	account	NOUN
iiclr-28418	6	46	tax	tax	NOUN
iiclr-28418	6	47	compliance	compliance	NOUN
iiclr-28418	6	48	act	act	NOUN
iiclr-28418	6	49	(	(	PUNCT
iiclr-28418	6	50	fatca	fatca	PROPN
iiclr-28418	6	51	)	)	PUNCT
iiclr-28418	6	52	were	be	AUX
iiclr-28418	6	53	created	create	VERB
iiclr-28418	6	54	and	and	CCONJ
iiclr-28418	6	55	passed	pass	VERB
iiclr-28418	6	56	to	to	PART
iiclr-28418	6	57	help	help	VERB
iiclr-28418	6	58	enforce	enforce	VERB
iiclr-28418	6	59	tax	tax	NOUN
iiclr-28418	6	60	compliance	compliance	NOUN
iiclr-28418	6	61	on	on	ADP
iiclr-28418	6	62	foreign	foreign	ADJ
iiclr-28418	6	63	accounts	account	NOUN
iiclr-28418	6	64	and	and	CCONJ
iiclr-28418	6	65	assets	asset	NOUN
iiclr-28418	6	66	.	.	PUNCT
iiclr-28418	7	1	4	4	NUM
iiclr-28418	7	2	however	however	ADV
iiclr-28418	7	3	,	,	PUNCT
iiclr-28418	7	4	both	both	DET
iiclr-28418	7	5	compliance	compliance	NOUN
iiclr-28418	7	6	tools	tool	NOUN
iiclr-28418	7	7	are	be	AUX
iiclr-28418	7	8	not	not	PART
iiclr-28418	7	9	without	without	ADP
iiclr-28418	7	10	their	their	PRON
iiclr-28418	7	11	burdens	burden	NOUN
iiclr-28418	7	12	especially	especially	ADV
iiclr-28418	7	13	for	for	ADP
iiclr-28418	7	14	dual	dual	ADJ
iiclr-28418	7	15	citizens	citizen	NOUN
iiclr-28418	7	16	.	.	PUNCT
iiclr-28418	8	1	5	5	NUM
iiclr-28418	8	2	curbing	curb	VERB
iiclr-28418	8	3	tax	tax	NOUN
iiclr-28418	8	4	evasion	evasion	NOUN
iiclr-28418	8	5	is	be	AUX
iiclr-28418	8	6	a	a	DET
iiclr-28418	8	7	noble	noble	ADJ
iiclr-28418	8	8	goal	goal	NOUN
iiclr-28418	8	9	,	,	PUNCT
iiclr-28418	8	10	but	but	CCONJ
iiclr-28418	8	11	what	what	PRON
iiclr-28418	8	12	seems	seem	VERB
iiclr-28418	8	13	to	to	PART
iiclr-28418	8	14	happen	happen	VERB
iiclr-28418	8	15	as	as	ADP
iiclr-28418	8	16	a	a	DET
iiclr-28418	8	17	byproduct	byproduct	NOUN
iiclr-28418	8	18	of	of	ADP
iiclr-28418	8	19	this	this	DET
iiclr-28418	8	20	legislation	legislation	NOUN
iiclr-28418	8	21	is	be	AUX
iiclr-28418	8	22	that	that	SCONJ
iiclr-28418	8	23	there	there	PRON
iiclr-28418	8	24	are	be	VERB
iiclr-28418	8	25	dual	dual	ADJ
iiclr-28418	8	26	citizens	citizen	NOUN
iiclr-28418	8	27	(	(	PUNCT
iiclr-28418	8	28	often	often	ADV
iiclr-28418	8	29	much	much	ADV
iiclr-28418	8	30	smaller	small	ADJ
iiclr-28418	8	31	—	—	PUNCT
iiclr-28418	8	32	—	—	PUNCT
iiclr-28418	8	33	—	—	PUNCT
iiclr-28418	8	34	—	—	PUNCT
iiclr-28418	8	35	—	—	PUNCT
iiclr-28418	8	36	—	—	PUNCT
iiclr-28418	8	37	—	—	PUNCT
iiclr-28418	8	38	—	—	PUNCT
iiclr-28418	8	39	—	—	PUNCT
iiclr-28418	8	40	—	—	PUNCT
iiclr-28418	8	41	—	—	PUNCT
iiclr-28418	8	42	—	—	PUNCT
iiclr-28418	8	43	—	—	PUNCT
iiclr-28418	8	44	—	—	PUNCT
iiclr-28418	8	45	—	—	PUNCT
iiclr-28418	8	46	—	—	PUNCT
iiclr-28418	8	47	—	—	PUNCT
iiclr-28418	8	48	—	—	PUNCT
iiclr-28418	8	49	—	—	PUNCT
iiclr-28418	8	50	—	—	PUNCT
iiclr-28418	8	51	—	—	PUNCT
iiclr-28418	8	52	—	—	PUNCT
iiclr-28418	8	53	—	—	PUNCT
iiclr-28418	8	54	—	—	PUNCT
iiclr-28418	8	55	—	—	PUNCT
iiclr-28418	8	56	—	—	PUNCT
iiclr-28418	8	57	—	—	PUNCT
iiclr-28418	8	58	—	—	PUNCT
iiclr-28418	8	59	—	—	PUNCT
iiclr-28418	8	60	*	*	PUNCT
iiclr-28418	8	61	j.d	j.d	PROPN
iiclr-28418	8	62	.	.	PROPN
iiclr-28418	8	63	candidate	candidate	NOUN
iiclr-28418	8	64	,	,	PUNCT
iiclr-28418	8	65	2024	2024	NUM
iiclr-28418	8	66	,	,	PUNCT
iiclr-28418	8	67	indiana	indiana	PROPN
iiclr-28418	8	68	university	university	PROPN
iiclr-28418	8	69	mckinney	mckinney	PROPN
iiclr-28418	8	70	school	school	PROPN
iiclr-28418	8	71	of	of	ADP
iiclr-28418	8	72	law	law	NOUN
iiclr-28418	8	73	,	,	PUNCT
iiclr-28418	8	74	b.s	b.s	PROPN
iiclr-28418	8	75	.	.	PROPN
iiclr-28418	8	76	accounting	accounting	NOUN
iiclr-28418	8	77	,	,	PUNCT
iiclr-28418	8	78	2021	2021	NUM
iiclr-28418	8	79	,	,	PUNCT
iiclr-28418	8	80	butler	butler	NOUN
iiclr-28418	8	81	university	university	PROPN
iiclr-28418	8	82	.	.	PUNCT
iiclr-28418	9	1	i	i	PRON
iiclr-28418	9	2	would	would	AUX
iiclr-28418	9	3	like	like	VERB
iiclr-28418	9	4	to	to	PART
iiclr-28418	9	5	thank	thank	VERB
iiclr-28418	9	6	professor	professor	NOUN
iiclr-28418	9	7	hoffer	hoffer	NOUN
iiclr-28418	9	8	for	for	ADP
iiclr-28418	9	9	her	her	PRON
iiclr-28418	9	10	help	help	NOUN
iiclr-28418	9	11	and	and	CCONJ
iiclr-28418	9	12	guidance	guidance	VERB
iiclr-28418	9	13	during	during	ADP
iiclr-28418	9	14	this	this	DET
iiclr-28418	9	15	entire	entire	ADJ
iiclr-28418	9	16	process	process	NOUN
iiclr-28418	9	17	.	.	PUNCT
iiclr-28418	10	1	this	this	DET
iiclr-28418	10	2	note	note	NOUN
iiclr-28418	10	3	would	would	AUX
iiclr-28418	10	4	not	not	PART
iiclr-28418	10	5	have	have	AUX
iiclr-28418	10	6	been	be	AUX
iiclr-28418	10	7	possible	possible	ADJ
iiclr-28418	10	8	but	but	CCONJ
iiclr-28418	10	9	for	for	ADP
iiclr-28418	10	10	professor	professor	NOUN
iiclr-28418	10	11	hoffer	hoffer	PROPN
iiclr-28418	10	12	’s	’s	PART
iiclr-28418	10	13	incredible	incredible	ADJ
iiclr-28418	10	14	wisdom	wisdom	NOUN
iiclr-28418	10	15	and	and	CCONJ
iiclr-28418	10	16	guidance	guidance	NOUN
iiclr-28418	10	17	throughout	throughout	ADP
iiclr-28418	10	18	the	the	DET
iiclr-28418	10	19	note	note	NOUN
iiclr-28418	10	20	writing	writing	NOUN
iiclr-28418	10	21	process	process	NOUN
iiclr-28418	10	22	.	.	PUNCT
iiclr-28418	11	1	i	i	PRON
iiclr-28418	11	2	would	would	AUX
iiclr-28418	11	3	also	also	ADV
iiclr-28418	11	4	like	like	VERB
iiclr-28418	11	5	to	to	PART
iiclr-28418	11	6	thank	thank	VERB
iiclr-28418	11	7	the	the	DET
iiclr-28418	11	8	robert	robert	PROPN
iiclr-28418	11	9	h.	h.	PROPN
iiclr-28418	11	10	mckinney	mckinney	PROPN
iiclr-28418	11	11	international	international	PROPN
iiclr-28418	11	12	&	&	CCONJ
iiclr-28418	11	13	comparative	comparative	ADJ
iiclr-28418	11	14	law	law	NOUN
iiclr-28418	11	15	review	review	NOUN
iiclr-28418	11	16	editing	edit	VERB
iiclr-28418	11	17	and	and	CCONJ
iiclr-28418	11	18	note	note	VERB
iiclr-28418	11	19	writing	write	VERB
iiclr-28418	11	20	advisors	advisor	NOUN
iiclr-28418	11	21	for	for	ADP
iiclr-28418	11	22	their	their	PRON
iiclr-28418	11	23	assistance	assistance	NOUN
iiclr-28418	11	24	in	in	ADP
iiclr-28418	11	25	making	make	VERB
iiclr-28418	11	26	this	this	DET
iiclr-28418	11	27	note	note	VERB
iiclr-28418	11	28	the	the	DET
iiclr-28418	11	29	best	good	ADJ
iiclr-28418	11	30	it	it	PRON
iiclr-28418	11	31	could	could	AUX
iiclr-28418	11	32	possibly	possibly	ADV
iiclr-28418	11	33	be	be	AUX
iiclr-28418	11	34	.	.	PUNCT
iiclr-28418	12	1	finally	finally	ADV
iiclr-28418	12	2	,	,	PUNCT
iiclr-28418	12	3	i	i	PRON
iiclr-28418	12	4	would	would	AUX
iiclr-28418	12	5	like	like	VERB
iiclr-28418	12	6	to	to	PART
iiclr-28418	12	7	thank	thank	VERB
iiclr-28418	12	8	my	my	PRON
iiclr-28418	12	9	family	family	NOUN
iiclr-28418	12	10	,	,	PUNCT
iiclr-28418	12	11	friends	friend	NOUN
iiclr-28418	12	12	,	,	PUNCT
iiclr-28418	12	13	and	and	CCONJ
iiclr-28418	12	14	god	god	PROPN
iiclr-28418	12	15	.	.	PUNCT
iiclr-28418	13	1	importantly	importantly	ADV
iiclr-28418	13	2	,	,	PUNCT
iiclr-28418	13	3	this	this	DET
iiclr-28418	13	4	note	note	NOUN
iiclr-28418	13	5	is	be	AUX
iiclr-28418	13	6	meant	mean	VERB
iiclr-28418	13	7	for	for	ADP
iiclr-28418	13	8	educational	educational	ADJ
iiclr-28418	13	9	purposes	purpose	NOUN
iiclr-28418	13	10	only	only	ADV
iiclr-28418	13	11	and	and	CCONJ
iiclr-28418	13	12	is	be	AUX
iiclr-28418	13	13	not	not	PART
iiclr-28418	13	14	tax	tax	NOUN
iiclr-28418	13	15	or	or	CCONJ
iiclr-28418	13	16	legal	legal	ADJ
iiclr-28418	13	17	advice	advice	NOUN
iiclr-28418	13	18	.	.	PUNCT
iiclr-28418	14	1	exercise	exercise	VERB
iiclr-28418	14	2	your	your	PRON
iiclr-28418	14	3	own	own	ADJ
iiclr-28418	14	4	due	due	ADJ
iiclr-28418	14	5	diligence	diligence	NOUN
iiclr-28418	14	6	for	for	ADP
iiclr-28418	14	7	any	any	DET
iiclr-28418	14	8	tax	tax	NOUN
iiclr-28418	14	9	matters	matter	NOUN
iiclr-28418	14	10	that	that	PRON
iiclr-28418	14	11	you	you	PRON
iiclr-28418	14	12	are	be	AUX
iiclr-28418	14	13	planning	plan	VERB
iiclr-28418	14	14	or	or	CCONJ
iiclr-28418	14	15	currently	currently	ADV
iiclr-28418	14	16	engaging	engage	VERB
iiclr-28418	14	17	in	in	ADP
iiclr-28418	14	18	.	.	PROPN
iiclr-28418	15	1	1	1	X
iiclr-28418	15	2	.	.	X
iiclr-28418	15	3	katrin	katrin	PROPN
iiclr-28418	15	4	bennhold	bennhold	PROPN
iiclr-28418	15	5	,	,	PUNCT
iiclr-28418	15	6	boris	boris	PROPN
iiclr-28418	15	7	johnson	johnson	PROPN
iiclr-28418	15	8	,	,	PUNCT
iiclr-28418	15	9	british	british	ADJ
iiclr-28418	15	10	foreign	foreign	ADJ
iiclr-28418	15	11	secretary	secretary	NOUN
iiclr-28418	15	12	,	,	PUNCT
iiclr-28418	15	13	drops	drop	VERB
iiclr-28418	15	14	dual	dual	ADJ
iiclr-28418	15	15	u.s	u.s	PROPN
iiclr-28418	15	16	.	.	PROPN
iiclr-28418	15	17	citizenship	citizenship	NOUN
iiclr-28418	15	18	,	,	PUNCT
iiclr-28418	15	19	n.y	n.y	PROPN
iiclr-28418	15	20	.	.	PROPN
iiclr-28418	15	21	times	times	PROPN
iiclr-28418	15	22	(	(	PUNCT
iiclr-28418	15	23	feb	feb	PROPN
iiclr-28418	15	24	.	.	PROPN
iiclr-28418	15	25	8	8	NUM
iiclr-28418	15	26	,	,	PUNCT
iiclr-28418	15	27	2017	2017	NUM
iiclr-28418	15	28	)	)	PUNCT
iiclr-28418	15	29	,	,	PUNCT
iiclr-28418	15	30	https://www.nytimes.com/2017/02/08/world/europe/britain-borisjohnson-renounces-american-citizenship.html	https://www.nytimes.com/2017/02/08/world/europe/britain-borisjohnson-renounces-american-citizenship.html	VERB
iiclr-28418	16	1	[	[	X
iiclr-28418	16	2	https://perma.cc/6djy-gpj3	https://perma.cc/6djy-gpj3	PROPN
iiclr-28418	16	3	]	]	PUNCT
iiclr-28418	16	4	;	;	PUNCT
iiclr-28418	16	5	ruth	ruth	PROPN
iiclr-28418	16	6	mason	mason	PROPN
iiclr-28418	16	7	,	,	PUNCT
iiclr-28418	16	8	citizenship	citizenship	NOUN
iiclr-28418	16	9	taxation	taxation	NOUN
iiclr-28418	16	10	,	,	PUNCT
iiclr-28418	16	11	89	89	NUM
iiclr-28418	16	12	s.	s.	PROPN
iiclr-28418	16	13	cal	cal	PROPN
iiclr-28418	16	14	.	.	PUNCT
iiclr-28418	17	1	l.	l.	PROPN
iiclr-28418	17	2	rev	rev	PROPN
iiclr-28418	17	3	.	.	PROPN
iiclr-28418	17	4	169	169	NUM
iiclr-28418	17	5	,	,	PUNCT
iiclr-28418	17	6	171	171	NUM
iiclr-28418	17	7	-	-	SYM
iiclr-28418	17	8	72	72	NUM
iiclr-28418	17	9	(	(	PUNCT
iiclr-28418	17	10	2016	2016	NUM
iiclr-28418	17	11	)	)	PUNCT
iiclr-28418	17	12	;	;	PUNCT
iiclr-28418	17	13	james	james	PROPN
iiclr-28418	17	14	eastman	eastman	PROPN
iiclr-28418	17	15	-	-	PUNCT
iiclr-28418	17	16	timmons	timmon	NOUN
iiclr-28418	17	17	,	,	PUNCT
iiclr-28418	17	18	do	do	AUX
iiclr-28418	17	19	american	american	ADJ
iiclr-28418	17	20	-	-	PUNCT
iiclr-28418	17	21	canadian	canadian	ADJ
iiclr-28418	17	22	dual	dual	ADJ
iiclr-28418	17	23	citizens	citizen	NOUN
iiclr-28418	17	24	consider	consider	VERB
iiclr-28418	17	25	their	their	PRON
iiclr-28418	17	26	status	status	NOUN
iiclr-28418	17	27	to	to	PART
iiclr-28418	17	28	be	be	AUX
iiclr-28418	17	29	an	an	DET
iiclr-28418	17	30	inconvenience	inconvenience	NOUN
iiclr-28418	17	31	?	?	PUNCT
iiclr-28418	18	1	102	102	NUM
iiclr-28418	18	2	(	(	PUNCT
iiclr-28418	18	3	2015	2015	NUM
iiclr-28418	18	4	)	)	PUNCT
iiclr-28418	18	5	(	(	PUNCT
iiclr-28418	18	6	m.a	m.a	PROPN
iiclr-28418	18	7	.	.	PROPN
iiclr-28418	18	8	thesis	thesis	PROPN
iiclr-28418	18	9	,	,	PUNCT
iiclr-28418	18	10	carleton	carleton	PROPN
iiclr-28418	18	11	university	university	PROPN
iiclr-28418	18	12	)	)	PUNCT
iiclr-28418	18	13	.	.	PUNCT
iiclr-28418	19	1	2	2	X
iiclr-28418	19	2	.	.	X
iiclr-28418	19	3	katrin	katrin	PROPN
iiclr-28418	19	4	bennhold	bennhold	PROPN
iiclr-28418	19	5	,	,	PUNCT
iiclr-28418	19	6	supra	supra	PROPN
iiclr-28418	19	7	note	note	PROPN
iiclr-28418	19	8	1	1	NUM
iiclr-28418	19	9	;	;	PUNCT
iiclr-28418	19	10	ruth	ruth	PROPN
iiclr-28418	19	11	mason	mason	PROPN
iiclr-28418	19	12	,	,	PUNCT
iiclr-28418	19	13	supra	supra	PROPN
iiclr-28418	19	14	note	note	PROPN
iiclr-28418	19	15	1	1	NUM
iiclr-28418	19	16	;	;	PUNCT
iiclr-28418	19	17	eastman	eastman	NOUN
iiclr-28418	19	18	-	-	PUNCT
iiclr-28418	19	19	timmons	timmon	NOUN
iiclr-28418	19	20	,	,	PUNCT
iiclr-28418	19	21	supra	supra	PROPN
iiclr-28418	19	22	note	note	NOUN
iiclr-28418	19	23	1	1	NUM
iiclr-28418	19	24	,	,	PUNCT
iiclr-28418	19	25	at	at	ADP
iiclr-28418	19	26	101	101	NUM
iiclr-28418	19	27	-	-	SYM
iiclr-28418	19	28	02	02	NUM
iiclr-28418	19	29	.	.	PUNCT
iiclr-28418	20	1	3	3	X
iiclr-28418	20	2	.	.	X
iiclr-28418	20	3	katrin	katrin	PROPN
iiclr-28418	20	4	bennhold	bennhold	PROPN
iiclr-28418	20	5	,	,	PUNCT
iiclr-28418	20	6	supra	supra	PROPN
iiclr-28418	20	7	note	note	PROPN
iiclr-28418	20	8	1	1	NUM
iiclr-28418	20	9	;	;	PUNCT
iiclr-28418	20	10	ruth	ruth	PROPN
iiclr-28418	20	11	mason	mason	PROPN
iiclr-28418	20	12	,	,	PUNCT
iiclr-28418	20	13	supra	supra	PROPN
iiclr-28418	20	14	note	note	PROPN
iiclr-28418	20	15	1	1	NUM
iiclr-28418	20	16	;	;	PUNCT
iiclr-28418	20	17	eastman	eastman	NOUN
iiclr-28418	20	18	-	-	PUNCT
iiclr-28418	20	19	timmons	timmon	NOUN
iiclr-28418	20	20	,	,	PUNCT
iiclr-28418	20	21	supra	supra	PROPN
iiclr-28418	20	22	note	note	NOUN
iiclr-28418	20	23	1	1	NUM
iiclr-28418	20	24	,	,	PUNCT
iiclr-28418	20	25	at	at	ADP
iiclr-28418	20	26	101	101	NUM
iiclr-28418	20	27	-	-	SYM
iiclr-28418	20	28	02	02	NUM
iiclr-28418	20	29	.	.	PUNCT
iiclr-28418	21	1	4.allison	4.allison	NUM
iiclr-28418	21	2	christians	christians	PROPN
iiclr-28418	21	3	,	,	PUNCT
iiclr-28418	21	4	a	a	DET
iiclr-28418	21	5	global	global	ADJ
iiclr-28418	21	6	perspective	perspective	NOUN
iiclr-28418	21	7	on	on	ADP
iiclr-28418	21	8	citizenship	citizenship	NOUN
iiclr-28418	21	9	-	-	PUNCT
iiclr-28418	21	10	based	base	VERB
iiclr-28418	21	11	taxation	taxation	NOUN
iiclr-28418	21	12	,	,	PUNCT
iiclr-28418	21	13	38	38	NUM
iiclr-28418	21	14	mich	mich	PROPN
iiclr-28418	21	15	.	.	PUNCT
iiclr-28418	22	1	j.	j.	PROPN
iiclr-28418	22	2	int’l	int’l	PROPN
iiclr-28418	22	3	l.	l.	PROPN
iiclr-28418	22	4	193	193	NUM
iiclr-28418	22	5	,	,	PUNCT
iiclr-28418	22	6	205	205	NUM
iiclr-28418	22	7	-	-	SYM
iiclr-28418	22	8	06	06	NUM
iiclr-28418	22	9	(	(	PUNCT
iiclr-28418	22	10	2017	2017	NUM
iiclr-28418	22	11	)	)	PUNCT
iiclr-28418	22	12	;	;	PUNCT
iiclr-28418	22	13	foreign	foreign	ADJ
iiclr-28418	22	14	account	account	NOUN
iiclr-28418	22	15	tax	tax	NOUN
iiclr-28418	22	16	compliance	compliance	NOUN
iiclr-28418	22	17	act	act	NOUN
iiclr-28418	22	18	(	(	PUNCT
iiclr-28418	22	19	fatca	fatca	NOUN
iiclr-28418	22	20	)	)	PUNCT
iiclr-28418	22	21	,	,	PUNCT
iiclr-28418	22	22	internal	internal	ADJ
iiclr-28418	22	23	revenue	revenue	NOUN
iiclr-28418	22	24	serv	serv	X
iiclr-28418	22	25	.	.	PUNCT
iiclr-28418	23	1	(	(	PUNCT
iiclr-28418	23	2	jul	jul	PROPN
iiclr-28418	23	3	.	.	PROPN
iiclr-28418	23	4	27	27	NUM
iiclr-28418	23	5	,	,	PUNCT
iiclr-28418	23	6	2022	2022	NUM
iiclr-28418	23	7	)	)	PUNCT
iiclr-28418	23	8	,	,	PUNCT
iiclr-28418	23	9	https://www.irs.gov/businesses/corporations/foreign-account-taxcompliance-act-fatca	https://www.irs.gov/businesses/corporations/foreign-account-taxcompliance-act-fatca	PROPN
iiclr-28418	24	1	[	[	X
iiclr-28418	24	2	https://perma.cc/bl59-rzj4	https://perma.cc/bl59-rzj4	X
iiclr-28418	24	3	]	]	X
iiclr-28418	24	4	;	;	PUNCT
iiclr-28418	24	5	31	31	NUM
iiclr-28418	24	6	u.s.c	u.s.c	NOUN
iiclr-28418	24	7	.	.	PUNCT
iiclr-28418	25	1	§	§	PROPN
iiclr-28418	25	2	5311	5311	NUM
iiclr-28418	25	3	;	;	PUNCT
iiclr-28418	25	4	history	history	NOUN
iiclr-28418	25	5	of	of	ADP
iiclr-28418	25	6	anti	anti	ADJ
iiclr-28418	25	7	money	money	NOUN
iiclr-28418	25	8	laundering	launder	VERB
iiclr-28418	25	9	laws	law	NOUN
iiclr-28418	25	10	,	,	PUNCT
iiclr-28418	25	11	fin	fin	NOUN
iiclr-28418	25	12	.	.	PUNCT
iiclr-28418	26	1	crimes	crime	NOUN
iiclr-28418	26	2	enf’t	enf’t	NOUN
iiclr-28418	26	3	network	network	NOUN
iiclr-28418	26	4	,	,	PUNCT
iiclr-28418	26	5	https://www.fincen.gov/history-anti-moneylaundering-laws	https://www.fincen.gov/history-anti-moneylaundering-laws	PUNCT
iiclr-28418	26	6	[	[	X
iiclr-28418	26	7	https://perma.cc/8btw-rfme	https://perma.cc/8btw-rfme	X
iiclr-28418	26	8	]	]	X
iiclr-28418	26	9	(	(	PUNCT
iiclr-28418	26	10	last	last	ADV
iiclr-28418	26	11	visited	visit	VERB
iiclr-28418	26	12	nov	nov	PROPN
iiclr-28418	26	13	.	.	PROPN
iiclr-28418	26	14	6	6	NUM
iiclr-28418	26	15	,	,	PUNCT
iiclr-28418	26	16	2022	2022	NUM
iiclr-28418	26	17	)	)	PUNCT
iiclr-28418	26	18	;	;	PUNCT
iiclr-28418	26	19	report	report	NOUN
iiclr-28418	26	20	of	of	ADP
iiclr-28418	26	21	foreign	foreign	ADJ
iiclr-28418	26	22	bank	bank	NOUN
iiclr-28418	26	23	and	and	CCONJ
iiclr-28418	26	24	financial	financial	ADJ
iiclr-28418	26	25	accounts	account	NOUN
iiclr-28418	26	26	(	(	PUNCT
iiclr-28418	26	27	fbar	fbar	NOUN
iiclr-28418	26	28	)	)	PUNCT
iiclr-28418	26	29	,	,	PUNCT
iiclr-28418	26	30	internal	internal	ADJ
iiclr-28418	26	31	revenue	revenue	NOUN
iiclr-28418	26	32	serv	serv	X
iiclr-28418	26	33	.	.	PUNCT
iiclr-28418	27	1	(	(	PUNCT
iiclr-28418	27	2	jul	jul	PROPN
iiclr-28418	27	3	.	.	PROPN
iiclr-28418	27	4	12	12	NUM
iiclr-28418	27	5	,	,	PUNCT
iiclr-28418	27	6	2022	2022	NUM
iiclr-28418	27	7	)	)	PUNCT
iiclr-28418	27	8	,	,	PUNCT
iiclr-28418	27	9	https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-andfinancial-accounts-fbar	https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-andfinancial-accounts-fbar	NOUN
iiclr-28418	28	1	[	[	X
iiclr-28418	28	2	https://perma.cc/6twl-g73c	https://perma.cc/6twl-g73c	NOUN
iiclr-28418	28	3	]	]	PUNCT
iiclr-28418	28	4	.	.	PUNCT
iiclr-28418	29	1	5	5	X
iiclr-28418	29	2	.	.	X
iiclr-28418	29	3	see	see	VERB
iiclr-28418	29	4	generally	generally	ADV
iiclr-28418	29	5	ruth	ruth	PROPN
iiclr-28418	29	6	mason	mason	PROPN
iiclr-28418	29	7	,	,	PUNCT
iiclr-28418	29	8	supra	supra	PROPN
iiclr-28418	29	9	note	note	PROPN
iiclr-28418	29	10	1	1	NUM
iiclr-28418	29	11	,	,	PUNCT
iiclr-28418	29	12	at	at	ADP
iiclr-28418	29	13	169	169	NUM
iiclr-28418	29	14	;	;	PUNCT
iiclr-28418	29	15	eastman	eastman	NOUN
iiclr-28418	29	16	-	-	PUNCT
iiclr-28418	29	17	timmons	timmon	NOUN
iiclr-28418	29	18	,	,	PUNCT
iiclr-28418	29	19	supra	supra	PROPN
iiclr-28418	29	20	note	note	NOUN
iiclr-28418	29	21	1	1	NUM
iiclr-28418	29	22	.	.	PUNCT
iiclr-28418	30	1	https://perma.cc/6twl-g73c	https://perma.cc/6twl-g73c	NOUN
iiclr-28418	30	2	https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and	https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and	NUM
iiclr-28418	30	3	https://perma.cc/8btw-rfme	https://perma.cc/8btw-rfme	PROPN
iiclr-28418	30	4	https://www.fincen.gov/history-anti-money	https://www.fincen.gov/history-anti-money	PROPN
iiclr-28418	30	5	https://perma.cc/bl59-rzj4	https://perma.cc/bl59-rzj4	PROPN
iiclr-28418	30	6	https://www.irs.gov/businesses/corporations/foreign-account-tax	https://www.irs.gov/businesses/corporations/foreign-account-tax	PROPN
iiclr-28418	30	7	https://perma.cc/6djy-gpj3	https://perma.cc/6djy-gpj3	PROPN
iiclr-28418	30	8	https://www.nytimes.com/2017/02/08/world/europe/britain-boris	https://www.nytimes.com/2017/02/08/world/europe/britain-boris	ADJ
iiclr-28418	30	9	indiana	indiana	PROPN
iiclr-28418	30	10	int’l	int’l	PROPN
iiclr-28418	30	11	&	&	CCONJ
iiclr-28418	30	12	comp	comp	PROPN
iiclr-28418	30	13	.	.	PUNCT
iiclr-28418	31	1	law	law	NOUN
iiclr-28418	31	2	review	review	NOUN
iiclr-28418	32	1	[	[	X
iiclr-28418	32	2	vol	vol	NOUN
iiclr-28418	32	3	.	.	PUNCT
iiclr-28418	33	1	34:349	34:349	NUM
iiclr-28418	33	2	350	350	NUM
iiclr-28418	33	3	taxpayers	taxpayer	NOUN
iiclr-28418	33	4	than	than	ADP
iiclr-28418	33	5	the	the	DET
iiclr-28418	33	6	intended	intend	VERB
iiclr-28418	33	7	targets	target	NOUN
iiclr-28418	33	8	of	of	ADP
iiclr-28418	33	9	fbar	fbar	NOUN
iiclr-28418	33	10	and	and	CCONJ
iiclr-28418	33	11	fatca	fatca	NOUN
iiclr-28418	33	12	)	)	PUNCT
iiclr-28418	33	13	that	that	PRON
iiclr-28418	33	14	are	be	AUX
iiclr-28418	33	15	burdened	burden	VERB
iiclr-28418	33	16	by	by	ADP
iiclr-28418	33	17	these	these	DET
iiclr-28418	33	18	standards	standard	NOUN
iiclr-28418	33	19	as	as	ADP
iiclr-28418	33	20	an	an	DET
iiclr-28418	33	21	extension	extension	NOUN
iiclr-28418	33	22	of	of	ADP
iiclr-28418	33	23	the	the	DET
iiclr-28418	33	24	united	united	PROPN
iiclr-28418	33	25	states	states	PROPN
iiclr-28418	33	26	citizenship	citizenship	NOUN
iiclr-28418	33	27	based	base	VERB
iiclr-28418	33	28	taxation	taxation	NOUN
iiclr-28418	33	29	tax	tax	NOUN
iiclr-28418	33	30	reporting	reporting	NOUN
iiclr-28418	33	31	regime	regime	NOUN
iiclr-28418	33	32	.	.	PUNCT
iiclr-28418	34	1	6	6	NUM
iiclr-28418	34	2	in	in	ADP
iiclr-28418	34	3	some	some	DET
iiclr-28418	34	4	instances	instance	NOUN
iiclr-28418	34	5	these	these	DET
iiclr-28418	34	6	taxpayers	taxpayer	NOUN
iiclr-28418	34	7	pay	pay	VERB
iiclr-28418	34	8	thousands	thousand	NOUN
iiclr-28418	34	9	of	of	ADP
iiclr-28418	34	10	dollars	dollar	NOUN
iiclr-28418	34	11	in	in	ADP
iiclr-28418	34	12	filing	filing	NOUN
iiclr-28418	34	13	fees	fee	NOUN
iiclr-28418	34	14	each	each	DET
iiclr-28418	34	15	year	year	NOUN
iiclr-28418	34	16	,	,	PUNCT
iiclr-28418	34	17	or	or	CCONJ
iiclr-28418	34	18	worse	bad	ADJ
iiclr-28418	34	19	,	,	PUNCT
iiclr-28418	34	20	are	be	AUX
iiclr-28418	34	21	subject	subject	ADJ
iiclr-28418	34	22	to	to	ADP
iiclr-28418	34	23	steep	steep	ADJ
iiclr-28418	34	24	penalties	penalty	NOUN
iiclr-28418	34	25	for	for	ADP
iiclr-28418	34	26	noncompliance	noncompliance	NOUN
iiclr-28418	34	27	.	.	PUNCT
iiclr-28418	35	1	7	7	NUM
iiclr-28418	35	2	for	for	ADP
iiclr-28418	35	3	example	example	NOUN
iiclr-28418	35	4	,	,	PUNCT
iiclr-28418	35	5	the	the	DET
iiclr-28418	35	6	non	non	ADJ
iiclr-28418	35	7	-	-	ADJ
iiclr-28418	35	8	willful	willful	ADJ
iiclr-28418	35	9	fbar	fbar	NOUN
iiclr-28418	35	10	penalty	penalty	NOUN
iiclr-28418	35	11	is	be	AUX
iiclr-28418	35	12	currently	currently	ADV
iiclr-28418	35	13	a	a	DET
iiclr-28418	35	14	$	$	SYM
iiclr-28418	35	15	10,000	10,000	NUM
iiclr-28418	35	16	fine	fine	NOUN
iiclr-28418	35	17	for	for	ADP
iiclr-28418	35	18	a	a	DET
iiclr-28418	35	19	violation	violation	NOUN
iiclr-28418	35	20	(	(	PUNCT
iiclr-28418	35	21	failure	failure	NOUN
iiclr-28418	35	22	to	to	PART
iiclr-28418	35	23	file	file	VERB
iiclr-28418	35	24	an	an	DET
iiclr-28418	35	25	fbar	fbar	NOUN
iiclr-28418	35	26	form	form	NOUN
iiclr-28418	35	27	or	or	CCONJ
iiclr-28418	35	28	failure	failure	NOUN
iiclr-28418	35	29	to	to	PART
iiclr-28418	35	30	report	report	VERB
iiclr-28418	35	31	one	one	NUM
iiclr-28418	35	32	or	or	CCONJ
iiclr-28418	35	33	more	more	ADJ
iiclr-28418	35	34	account(s	account(	NOUN
iiclr-28418	35	35	)	)	PUNCT
iiclr-28418	35	36	)	)	PUNCT
iiclr-28418	35	37	,	,	PUNCT
iiclr-28418	35	38	but	but	CCONJ
iiclr-28418	35	39	this	this	DET
iiclr-28418	35	40	type	type	NOUN
iiclr-28418	35	41	of	of	ADP
iiclr-28418	35	42	fine	fine	ADJ
iiclr-28418	35	43	ran	run	VERB
iiclr-28418	35	44	the	the	DET
iiclr-28418	35	45	risk	risk	NOUN
iiclr-28418	35	46	of	of	ADP
iiclr-28418	35	47	increasing	increase	VERB
iiclr-28418	35	48	to	to	ADP
iiclr-28418	35	49	$	$	SYM
iiclr-28418	35	50	10,000	10,000	NUM
iiclr-28418	35	51	for	for	ADP
iiclr-28418	35	52	each	each	DET
iiclr-28418	35	53	account	account	NOUN
iiclr-28418	35	54	but	but	CCONJ
iiclr-28418	35	55	for	for	ADP
iiclr-28418	35	56	the	the	DET
iiclr-28418	35	57	supreme	supreme	PROPN
iiclr-28418	35	58	court	court	PROPN
iiclr-28418	35	59	’s	’s	PART
iiclr-28418	35	60	reversal	reversal	NOUN
iiclr-28418	35	61	of	of	ADP
iiclr-28418	35	62	the	the	DET
iiclr-28418	35	63	5th	5th	ADJ
iiclr-28418	35	64	circuit	circuit	NOUN
iiclr-28418	35	65	’s	’s	PART
iiclr-28418	35	66	opinion	opinion	NOUN
iiclr-28418	35	67	in	in	ADP
iiclr-28418	35	68	bittner	bittner	PROPN
iiclr-28418	35	69	v.	v.	PROPN
iiclr-28418	35	70	united	united	PROPN
iiclr-28418	35	71	states	states	PROPN
iiclr-28418	35	72	(	(	PUNCT
iiclr-28418	35	73	a	a	DET
iiclr-28418	35	74	case	case	NOUN
iiclr-28418	35	75	that	that	PRON
iiclr-28418	35	76	involves	involve	VERB
iiclr-28418	35	77	a	a	DET
iiclr-28418	35	78	dual	dual	ADJ
iiclr-28418	35	79	citizen	citizen	NOUN
iiclr-28418	35	80	)	)	PUNCT
iiclr-28418	35	81	.	.	PUNCT
iiclr-28418	36	1	8	8	NUM
iiclr-28418	36	2	this	this	PRON
iiclr-28418	36	3	has	have	AUX
iiclr-28418	36	4	led	lead	VERB
iiclr-28418	36	5	some	some	DET
iiclr-28418	36	6	taxpayers	taxpayer	NOUN
iiclr-28418	36	7	to	to	PART
iiclr-28418	36	8	have	have	VERB
iiclr-28418	36	9	to	to	PART
iiclr-28418	36	10	make	make	VERB
iiclr-28418	36	11	the	the	DET
iiclr-28418	36	12	decision	decision	NOUN
iiclr-28418	36	13	of	of	ADP
iiclr-28418	36	14	whether	whether	SCONJ
iiclr-28418	36	15	they	they	PRON
iiclr-28418	36	16	should	should	AUX
iiclr-28418	36	17	renounce	renounce	VERB
iiclr-28418	36	18	their	their	PRON
iiclr-28418	36	19	citizenship	citizenship	NOUN
iiclr-28418	36	20	,	,	PUNCT
iiclr-28418	36	21	with	with	ADP
iiclr-28418	36	22	some	some	PRON
iiclr-28418	36	23	going	go	VERB
iiclr-28418	36	24	as	as	ADV
iiclr-28418	36	25	far	far	ADV
iiclr-28418	36	26	as	as	SCONJ
iiclr-28418	36	27	to	to	PART
iiclr-28418	36	28	liken	liken	VERB
iiclr-28418	36	29	their	their	PRON
iiclr-28418	36	30	expatriation	expatriation	NOUN
iiclr-28418	36	31	to	to	ADP
iiclr-28418	36	32	being	be	AUX
iiclr-28418	36	33	like	like	ADP
iiclr-28418	36	34	a	a	DET
iiclr-28418	36	35	divorce	divorce	NOUN
iiclr-28418	36	36	.	.	PUNCT
iiclr-28418	37	1	9	9	NUM
iiclr-28418	37	2	thus	thus	ADV
iiclr-28418	37	3	,	,	PUNCT
iiclr-28418	37	4	either	either	CCONJ
iiclr-28418	37	5	dual	dual	ADJ
iiclr-28418	37	6	citizens	citizen	NOUN
iiclr-28418	37	7	will	will	AUX
iiclr-28418	37	8	continue	continue	VERB
iiclr-28418	37	9	to	to	PART
iiclr-28418	37	10	feel	feel	VERB
iiclr-28418	37	11	compelled	compel	VERB
iiclr-28418	37	12	to	to	PART
iiclr-28418	37	13	renounce	renounce	VERB
iiclr-28418	37	14	their	their	PRON
iiclr-28418	37	15	u.s	u.s	PROPN
iiclr-28418	37	16	.	.	PROPN
iiclr-28418	37	17	citizenship	citizenship	NOUN
iiclr-28418	37	18	,	,	PUNCT
iiclr-28418	37	19	or	or	CCONJ
iiclr-28418	37	20	our	our	PRON
iiclr-28418	37	21	current	current	ADJ
iiclr-28418	37	22	way	way	NOUN
iiclr-28418	37	23	of	of	ADP
iiclr-28418	37	24	enforcing	enforce	VERB
iiclr-28418	37	25	fatca	fatca	NOUN
iiclr-28418	37	26	and	and	CCONJ
iiclr-28418	37	27	fbar	fbar	NOUN
iiclr-28418	37	28	with	with	ADP
iiclr-28418	37	29	minimal	minimal	ADJ
iiclr-28418	37	30	assistance	assistance	NOUN
iiclr-28418	37	31	to	to	ADP
iiclr-28418	37	32	taxpayers	taxpayer	NOUN
iiclr-28418	37	33	will	will	AUX
iiclr-28418	37	34	need	need	VERB
iiclr-28418	37	35	to	to	PART
iiclr-28418	37	36	change	change	VERB
iiclr-28418	37	37	.	.	PUNCT
iiclr-28418	38	1	this	this	DET
iiclr-28418	38	2	note	note	NOUN
iiclr-28418	38	3	seeks	seek	VERB
iiclr-28418	38	4	to	to	PART
iiclr-28418	38	5	find	find	VERB
iiclr-28418	38	6	a	a	DET
iiclr-28418	38	7	solution	solution	NOUN
iiclr-28418	38	8	that	that	PRON
iiclr-28418	38	9	allows	allow	VERB
iiclr-28418	38	10	the	the	DET
iiclr-28418	38	11	united	united	PROPN
iiclr-28418	38	12	states	states	PROPN
iiclr-28418	38	13	to	to	PART
iiclr-28418	38	14	achieve	achieve	VERB
iiclr-28418	38	15	its	its	PRON
iiclr-28418	38	16	intended	intended	ADJ
iiclr-28418	38	17	goal	goal	NOUN
iiclr-28418	38	18	of	of	ADP
iiclr-28418	38	19	achieving	achieve	VERB
iiclr-28418	38	20	tax	tax	NOUN
iiclr-28418	38	21	compliance	compliance	NOUN
iiclr-28418	38	22	through	through	ADP
iiclr-28418	38	23	fatca	fatca	NOUN
iiclr-28418	38	24	and	and	CCONJ
iiclr-28418	38	25	fbar	fbar	NOUN
iiclr-28418	38	26	while	while	SCONJ
iiclr-28418	38	27	alleviating	alleviate	VERB
iiclr-28418	38	28	the	the	DET
iiclr-28418	38	29	burden	burden	NOUN
iiclr-28418	38	30	of	of	ADP
iiclr-28418	38	31	reporting	report	VERB
iiclr-28418	38	32	for	for	ADP
iiclr-28418	38	33	taxpaying	taxpaying	PROPN
iiclr-28418	38	34	u.s	u.s	PROPN
iiclr-28418	38	35	.	.	PROPN
iiclr-28418	38	36	citizens	citizen	NOUN
iiclr-28418	38	37	so	so	SCONJ
iiclr-28418	38	38	that	that	SCONJ
iiclr-28418	38	39	the	the	DET
iiclr-28418	38	40	united	united	PROPN
iiclr-28418	38	41	states	states	PROPN
iiclr-28418	38	42	does	do	AUX
iiclr-28418	38	43	not	not	PART
iiclr-28418	38	44	lose	lose	VERB
iiclr-28418	38	45	its	its	PRON
iiclr-28418	38	46	citizens	citizen	NOUN
iiclr-28418	38	47	along	along	ADP
iiclr-28418	38	48	the	the	DET
iiclr-28418	38	49	way	way	NOUN
iiclr-28418	38	50	.	.	PUNCT
iiclr-28418	39	1	part	part	NOUN
iiclr-28418	39	2	i	i	PRON
iiclr-28418	39	3	of	of	ADP
iiclr-28418	39	4	this	this	DET
iiclr-28418	39	5	note	note	NOUN
iiclr-28418	39	6	will	will	AUX
iiclr-28418	39	7	cover	cover	VERB
iiclr-28418	39	8	the	the	DET
iiclr-28418	39	9	history	history	NOUN
iiclr-28418	39	10	and	and	CCONJ
iiclr-28418	39	11	background	background	NOUN
iiclr-28418	39	12	of	of	ADP
iiclr-28418	39	13	fbar	fbar	PROPN
iiclr-28418	39	14	(	(	PUNCT
iiclr-28418	39	15	and	and	CCONJ
iiclr-28418	39	16	its	its	PRON
iiclr-28418	39	17	ambiguities	ambiguity	NOUN
iiclr-28418	39	18	,	,	PUNCT
iiclr-28418	39	19	which	which	PRON
iiclr-28418	39	20	required	require	VERB
iiclr-28418	39	21	supreme	supreme	PROPN
iiclr-28418	39	22	court	court	PROPN
iiclr-28418	39	23	interpretation	interpretation	NOUN
iiclr-28418	39	24	)	)	PUNCT
iiclr-28418	39	25	and	and	CCONJ
iiclr-28418	39	26	fatca	fatca	PROPN
iiclr-28418	39	27	.	.	PUNCT
iiclr-28418	40	1	part	part	PROPN
iiclr-28418	40	2	ii	ii	PROPN
iiclr-28418	40	3	will	will	AUX
iiclr-28418	40	4	cover	cover	VERB
iiclr-28418	40	5	the	the	DET
iiclr-28418	40	6	burden	burden	NOUN
iiclr-28418	40	7	on	on	ADP
iiclr-28418	40	8	taxpayers	taxpayer	NOUN
iiclr-28418	40	9	due	due	ADP
iiclr-28418	40	10	to	to	ADP
iiclr-28418	40	11	fbar	fbar	NOUN
iiclr-28418	40	12	and	and	CCONJ
iiclr-28418	40	13	fatca	fatca	ADJ
iiclr-28418	40	14	provisions	provision	NOUN
iiclr-28418	40	15	.	.	PUNCT
iiclr-28418	41	1	part	part	NOUN
iiclr-28418	41	2	iii	iii	PRON
iiclr-28418	41	3	will	will	AUX
iiclr-28418	41	4	cover	cover	VERB
iiclr-28418	41	5	the	the	DET
iiclr-28418	41	6	current	current	ADJ
iiclr-28418	41	7	and	and	CCONJ
iiclr-28418	41	8	previous	previous	ADJ
iiclr-28418	41	9	remedies	remedy	NOUN
iiclr-28418	41	10	and	and	CCONJ
iiclr-28418	41	11	benefits	benefit	NOUN
iiclr-28418	41	12	provided	provide	VERB
iiclr-28418	41	13	to	to	ADP
iiclr-28418	41	14	taxpayers	taxpayer	NOUN
iiclr-28418	41	15	to	to	PART
iiclr-28418	41	16	alleviate	alleviate	VERB
iiclr-28418	41	17	the	the	DET
iiclr-28418	41	18	burden	burden	NOUN
iiclr-28418	41	19	of	of	ADP
iiclr-28418	41	20	the	the	DET
iiclr-28418	41	21	fbar	fbar	NOUN
iiclr-28418	41	22	and	and	CCONJ
iiclr-28418	41	23	fatca	fatca	ADJ
iiclr-28418	41	24	provisions	provision	NOUN
iiclr-28418	41	25	.	.	PUNCT
iiclr-28418	42	1	part	part	NOUN
iiclr-28418	42	2	iv	iv	PRON
iiclr-28418	42	3	will	will	AUX
iiclr-28418	42	4	analyze	analyze	VERB
iiclr-28418	42	5	how	how	SCONJ
iiclr-28418	42	6	canada	canada	PROPN
iiclr-28418	42	7	conducts	conduct	VERB
iiclr-28418	42	8	its	its	PRON
iiclr-28418	42	9	compliance	compliance	NOUN
iiclr-28418	42	10	on	on	ADP
iiclr-28418	42	11	foreign	foreign	ADJ
iiclr-28418	42	12	accounts	account	NOUN
iiclr-28418	42	13	and	and	CCONJ
iiclr-28418	42	14	assets	asset	NOUN
iiclr-28418	42	15	compared	compare	VERB
iiclr-28418	42	16	to	to	ADP
iiclr-28418	42	17	the	the	DET
iiclr-28418	42	18	united	united	PROPN
iiclr-28418	42	19	states	states	PROPN
iiclr-28418	42	20	.	.	PUNCT
iiclr-28418	43	1	part	part	NOUN
iiclr-28418	43	2	v	v	NOUN
iiclr-28418	43	3	will	will	AUX
iiclr-28418	43	4	analyze	analyze	VERB
iiclr-28418	43	5	the	the	DET
iiclr-28418	43	6	efficacy	efficacy	NOUN
iiclr-28418	43	7	of	of	ADP
iiclr-28418	43	8	government	government	NOUN
iiclr-28418	43	9	programs	program	NOUN
iiclr-28418	43	10	and	and	CCONJ
iiclr-28418	43	11	provisions	provision	NOUN
iiclr-28418	43	12	in	in	ADP
iiclr-28418	43	13	the	the	DET
iiclr-28418	43	14	internal	internal	ADJ
iiclr-28418	43	15	revenue	revenue	NOUN
iiclr-28418	43	16	code	code	NOUN
iiclr-28418	43	17	designed	design	VERB
iiclr-28418	43	18	to	to	PART
iiclr-28418	43	19	alleviate	alleviate	VERB
iiclr-28418	43	20	the	the	DET
iiclr-28418	43	21	burden	burden	NOUN
iiclr-28418	43	22	created	create	VERB
iiclr-28418	43	23	by	by	ADP
iiclr-28418	43	24	fbar	fbar	NOUN
iiclr-28418	43	25	and	and	CCONJ
iiclr-28418	43	26	fatca	fatca	PROPN
iiclr-28418	43	27	.	.	PUNCT
iiclr-28418	44	1	part	part	NOUN
iiclr-28418	44	2	vi	vi	PROPN
iiclr-28418	44	3	will	will	AUX
iiclr-28418	44	4	outline	outline	VERB
iiclr-28418	44	5	recommendations	recommendation	NOUN
iiclr-28418	44	6	for	for	ADP
iiclr-28418	44	7	the	the	DET
iiclr-28418	44	8	internal	internal	ADJ
iiclr-28418	44	9	revenue	revenue	NOUN
iiclr-28418	44	10	service	service	NOUN
iiclr-28418	44	11	(	(	PUNCT
iiclr-28418	44	12	irs	irs	PROPN
iiclr-28418	44	13	)	)	PUNCT
iiclr-28418	44	14	and	and	CCONJ
iiclr-28418	44	15	congress	congress	PROPN
iiclr-28418	44	16	to	to	PART
iiclr-28418	44	17	consider	consider	VERB
iiclr-28418	44	18	creating	create	VERB
iiclr-28418	44	19	reform	reform	NOUN
iiclr-28418	44	20	that	that	PRON
iiclr-28418	44	21	will	will	AUX
iiclr-28418	44	22	not	not	PART
iiclr-28418	44	23	only	only	ADV
iiclr-28418	44	24	alleviate	alleviate	VERB
iiclr-28418	44	25	the	the	DET
iiclr-28418	44	26	burden	burden	NOUN
iiclr-28418	44	27	on	on	ADP
iiclr-28418	44	28	taxpayers	taxpayer	NOUN
iiclr-28418	44	29	,	,	PUNCT
iiclr-28418	44	30	but	but	CCONJ
iiclr-28418	44	31	also	also	ADV
iiclr-28418	44	32	achieve	achieve	VERB
iiclr-28418	44	33	the	the	DET
iiclr-28418	44	34	primary	primary	ADJ
iiclr-28418	44	35	goal	goal	NOUN
iiclr-28418	44	36	of	of	ADP
iiclr-28418	44	37	congress	congress	PROPN
iiclr-28418	44	38	and	and	CCONJ
iiclr-28418	44	39	the	the	DET
iiclr-28418	44	40	irs	irs	PROPN
iiclr-28418	44	41	for	for	ADP
iiclr-28418	44	42	implementing	implement	VERB
iiclr-28418	44	43	fbar	fbar	NOUN
iiclr-28418	44	44	and	and	CCONJ
iiclr-28418	44	45	fatca	fatca	PROPN
iiclr-28418	44	46	:	:	PUNCT
iiclr-28418	44	47	increased	increase	VERB
iiclr-28418	44	48	compliance	compliance	NOUN
iiclr-28418	44	49	.	.	PUNCT
iiclr-28418	45	1	part	part	NOUN
iiclr-28418	45	2	vii	vii	PROPN
iiclr-28418	45	3	will	will	AUX
iiclr-28418	45	4	conclude	conclude	VERB
iiclr-28418	45	5	with	with	ADP
iiclr-28418	45	6	a	a	DET
iiclr-28418	45	7	brief	brief	ADJ
iiclr-28418	45	8	overview	overview	NOUN
iiclr-28418	45	9	of	of	ADP
iiclr-28418	45	10	what	what	PRON
iiclr-28418	45	11	was	be	AUX
iiclr-28418	45	12	discussed	discuss	VERB
iiclr-28418	45	13	—	—	PUNCT
iiclr-28418	45	14	—	—	PUNCT
iiclr-28418	45	15	—	—	PUNCT
iiclr-28418	45	16	—	—	PUNCT
iiclr-28418	45	17	—	—	PUNCT
iiclr-28418	45	18	—	—	PUNCT
iiclr-28418	45	19	—	—	PUNCT
iiclr-28418	45	20	—	—	PUNCT
iiclr-28418	45	21	—	—	PUNCT
iiclr-28418	45	22	—	—	PUNCT
iiclr-28418	45	23	—	—	PUNCT
iiclr-28418	45	24	—	—	PUNCT
iiclr-28418	45	25	—	—	PUNCT
iiclr-28418	45	26	—	—	PUNCT
iiclr-28418	45	27	—	—	PUNCT
iiclr-28418	45	28	—	—	PUNCT
iiclr-28418	45	29	—	—	PUNCT
iiclr-28418	45	30	—	—	PUNCT
iiclr-28418	45	31	—	—	PUNCT
iiclr-28418	45	32	—	—	PUNCT
iiclr-28418	45	33	—	—	PUNCT
iiclr-28418	45	34	—	—	PUNCT
iiclr-28418	45	35	—	—	PUNCT
iiclr-28418	45	36	—	—	PUNCT
iiclr-28418	45	37	—	—	PUNCT
iiclr-28418	45	38	—	—	PUNCT
iiclr-28418	45	39	—	—	PUNCT
iiclr-28418	45	40	—	—	PUNCT
iiclr-28418	45	41	—	—	PUNCT
iiclr-28418	45	42	6	6	X
iiclr-28418	45	43	.	.	X
iiclr-28418	45	44	kate	kate	PROPN
iiclr-28418	45	45	dore	dore	PROPN
iiclr-28418	45	46	,	,	PUNCT
iiclr-28418	45	47	the	the	DET
iiclr-28418	45	48	top	top	ADJ
iiclr-28418	45	49	reason	reason	NOUN
iiclr-28418	45	50	why	why	SCONJ
iiclr-28418	45	51	americans	americans	PROPN
iiclr-28418	45	52	abroad	abroad	ADV
iiclr-28418	45	53	want	want	VERB
iiclr-28418	45	54	to	to	PART
iiclr-28418	45	55	dump	dump	VERB
iiclr-28418	45	56	their	their	PRON
iiclr-28418	45	57	u.s	u.s	PROPN
iiclr-28418	45	58	.	.	PROPN
iiclr-28418	45	59	citizenship	citizenship	NOUN
iiclr-28418	45	60	,	,	PUNCT
iiclr-28418	45	61	cnbc	cnbc	PROPN
iiclr-28418	45	62	,	,	PUNCT
iiclr-28418	45	63	(	(	PUNCT
iiclr-28418	45	64	may	may	PROPN
iiclr-28418	45	65	18	18	NUM
iiclr-28418	45	66	,	,	PUNCT
iiclr-28418	45	67	2021	2021	NUM
iiclr-28418	45	68	)	)	PUNCT
iiclr-28418	45	69	,	,	PUNCT
iiclr-28418	45	70	https://www.cnbc.com/2021/05/18/the-top-reason-whyamericans-abroad-want-to-dump-their-citizenship.html	https://www.cnbc.com/2021/05/18/the-top-reason-whyamericans-abroad-want-to-dump-their-citizenship.html	PRON
iiclr-28418	46	1	[	[	X
iiclr-28418	46	2	https://perma.cc/h5qc-w9tw	https://perma.cc/h5qc-w9tw	X
iiclr-28418	46	3	]	]	X
iiclr-28418	46	4	(	(	PUNCT
iiclr-28418	46	5	note	note	VERB
iiclr-28418	46	6	this	this	DET
iiclr-28418	46	7	information	information	NOUN
iiclr-28418	46	8	comes	come	VERB
iiclr-28418	46	9	from	from	ADP
iiclr-28418	46	10	a	a	DET
iiclr-28418	46	11	greenback	greenback	NOUN
iiclr-28418	46	12	expat	expat	NOUN
iiclr-28418	46	13	tax	tax	NOUN
iiclr-28418	46	14	services	service	NOUN
iiclr-28418	46	15	,	,	PUNCT
iiclr-28418	46	16	a	a	PRON
iiclr-28418	46	17	for	for	ADP
iiclr-28418	46	18	profit	profit	NOUN
iiclr-28418	46	19	company	company	NOUN
iiclr-28418	46	20	that	that	PRON
iiclr-28418	46	21	helps	help	VERB
iiclr-28418	46	22	us	we	PRON
iiclr-28418	46	23	taxpayers	taxpayer	NOUN
iiclr-28418	46	24	with	with	ADP
iiclr-28418	46	25	their	their	PRON
iiclr-28418	46	26	tax	tax	NOUN
iiclr-28418	46	27	filing	filing	NOUN
iiclr-28418	46	28	obligations	obligation	NOUN
iiclr-28418	46	29	.	.	PUNCT
iiclr-28418	47	1	so	so	ADV
iiclr-28418	47	2	,	,	PUNCT
iiclr-28418	47	3	it	it	PRON
iiclr-28418	47	4	is	be	AUX
iiclr-28418	47	5	important	important	ADJ
iiclr-28418	47	6	to	to	PART
iiclr-28418	47	7	note	note	VERB
iiclr-28418	47	8	that	that	SCONJ
iiclr-28418	47	9	information	information	NOUN
iiclr-28418	47	10	and	and	CCONJ
iiclr-28418	47	11	data	datum	NOUN
iiclr-28418	47	12	from	from	ADP
iiclr-28418	47	13	this	this	DET
iiclr-28418	47	14	firm	firm	NOUN
iiclr-28418	47	15	should	should	AUX
iiclr-28418	47	16	not	not	PART
iiclr-28418	47	17	necessarily	necessarily	ADV
iiclr-28418	47	18	be	be	AUX
iiclr-28418	47	19	taken	take	VERB
iiclr-28418	47	20	as	as	ADV
iiclr-28418	47	21	unbiased	unbiased	ADJ
iiclr-28418	47	22	nor	nor	CCONJ
iiclr-28418	47	23	should	should	AUX
iiclr-28418	47	24	it	it	PRON
iiclr-28418	47	25	necessarily	necessarily	ADV
iiclr-28418	47	26	be	be	AUX
iiclr-28418	47	27	taken	take	VERB
iiclr-28418	47	28	as	as	ADP
iiclr-28418	47	29	reflecting	reflect	VERB
iiclr-28418	47	30	the	the	DET
iiclr-28418	47	31	entirety	entirety	NOUN
iiclr-28418	47	32	of	of	ADP
iiclr-28418	47	33	united	united	PROPN
iiclr-28418	47	34	states	states	PROPN
iiclr-28418	47	35	citizens	citizen	NOUN
iiclr-28418	47	36	living	live	VERB
iiclr-28418	47	37	abroad	abroad	ADV
iiclr-28418	47	38	.	.	PUNCT
iiclr-28418	47	39	)	)	PUNCT
iiclr-28418	48	1	;	;	PUNCT
iiclr-28418	48	2	see	see	VERB
iiclr-28418	48	3	2022	2022	NUM
iiclr-28418	48	4	us	us	PROPN
iiclr-28418	48	5	expat	expat	NOUN
iiclr-28418	48	6	trends	trend	NOUN
iiclr-28418	48	7	survey	survey	NOUN
iiclr-28418	48	8	,	,	PUNCT
iiclr-28418	48	9	greenback	greenback	NOUN
iiclr-28418	48	10	expat	expat	NOUN
iiclr-28418	48	11	tax	tax	NOUN
iiclr-28418	48	12	servs	servs	NOUN
iiclr-28418	48	13	.	.	PUNCT
iiclr-28418	49	1	(	(	PUNCT
iiclr-28418	49	2	jun	jun	PROPN
iiclr-28418	49	3	.	.	PROPN
iiclr-28418	49	4	15	15	NUM
iiclr-28418	49	5	,	,	PUNCT
iiclr-28418	49	6	2022	2022	NUM
iiclr-28418	49	7	)	)	PUNCT
iiclr-28418	49	8	,	,	PUNCT
iiclr-28418	49	9	https://www.greenbacktaxservices.com/blog/	https://www.greenbacktaxservices.com/blog/	ADP
iiclr-28418	49	10	2022	2022	NUM
iiclr-28418	49	11	-	-	PUNCT
iiclr-28418	49	12	us	us	NOUN
iiclr-28418	49	13	-	-	PUNCT
iiclr-28418	49	14	expat	expat	NOUN
iiclr-28418	49	15	-	-	PUNCT
iiclr-28418	49	16	trends	trend	NOUN
iiclr-28418	49	17	-	-	PUNCT
iiclr-28418	49	18	survey/	survey/	NOUN
iiclr-28418	50	1	[	[	X
iiclr-28418	50	2	https://perma.cc/m7dt-dugc	https://perma.cc/m7dt-dugc	X
iiclr-28418	50	3	]	]	X
iiclr-28418	50	4	;	;	PUNCT
iiclr-28418	50	5	shu	shu	PROPN
iiclr-28418	50	6	-	-	PUNCT
iiclr-28418	50	7	yi	yi	PROPN
iiclr-28418	50	8	oei	oei	PROPN
iiclr-28418	50	9	,	,	PUNCT
iiclr-28418	50	10	the	the	DET
iiclr-28418	50	11	offshore	offshore	ADJ
iiclr-28418	50	12	tax	tax	NOUN
iiclr-28418	50	13	enforcement	enforcement	NOUN
iiclr-28418	50	14	dragnet	dragnet	NOUN
iiclr-28418	50	15	,	,	PUNCT
iiclr-28418	50	16	67	67	NUM
iiclr-28418	50	17	emory	emory	PROPN
iiclr-28418	50	18	l.j	l.j	PROPN
iiclr-28418	50	19	.	.	PROPN
iiclr-28418	50	20	655	655	NUM
iiclr-28418	50	21	,	,	PUNCT
iiclr-28418	50	22	661	661	NUM
iiclr-28418	50	23	-	-	SYM
iiclr-28418	50	24	64	64	NUM
iiclr-28418	50	25	(	(	PUNCT
iiclr-28418	50	26	2018	2018	NUM
iiclr-28418	50	27	)	)	PUNCT
iiclr-28418	50	28	;	;	PUNCT
iiclr-28418	50	29	ruth	ruth	PROPN
iiclr-28418	50	30	mason	mason	PROPN
iiclr-28418	50	31	,	,	PUNCT
iiclr-28418	50	32	supra	supra	PROPN
iiclr-28418	50	33	note	note	PROPN
iiclr-28418	50	34	1	1	NUM
iiclr-28418	50	35	,	,	PUNCT
iiclr-28418	50	36	at	at	ADP
iiclr-28418	50	37	172	172	NUM
iiclr-28418	50	38	-	-	SYM
iiclr-28418	50	39	73	73	NUM
iiclr-28418	50	40	;	;	PUNCT
iiclr-28418	50	41	see	see	VERB
iiclr-28418	50	42	generally	generally	ADV
iiclr-28418	50	43	eastman	eastman	NOUN
iiclr-28418	50	44	-	-	PUNCT
iiclr-28418	50	45	timmons	timmon	NOUN
iiclr-28418	50	46	,	,	PUNCT
iiclr-28418	50	47	supra	supra	PROPN
iiclr-28418	50	48	note	note	NOUN
iiclr-28418	50	49	1	1	NUM
iiclr-28418	50	50	,	,	PUNCT
iiclr-28418	50	51	at	at	ADP
iiclr-28418	50	52	108	108	NUM
iiclr-28418	50	53	.	.	PUNCT
iiclr-28418	51	1	7	7	NUM
iiclr-28418	51	2	.	.	X
iiclr-28418	51	3	eastman	eastman	NOUN
iiclr-28418	51	4	-	-	PUNCT
iiclr-28418	51	5	timmons	timmon	NOUN
iiclr-28418	51	6	,	,	PUNCT
iiclr-28418	51	7	supra	supra	PROPN
iiclr-28418	51	8	note	note	NOUN
iiclr-28418	51	9	1	1	NUM
iiclr-28418	51	10	,	,	PUNCT
iiclr-28418	51	11	at	at	ADP
iiclr-28418	51	12	104	104	NUM
iiclr-28418	51	13	.	.	PUNCT
iiclr-28418	52	1	8	8	NUM
iiclr-28418	52	2	.	.	NOUN
iiclr-28418	52	3	31	31	NUM
iiclr-28418	52	4	c.f.r	c.f.r	NOUN
iiclr-28418	52	5	.	.	PUNCT
iiclr-28418	53	1	§	§	PROPN
iiclr-28418	53	2	1010.821	1010.821	NUM
iiclr-28418	53	3	(	(	PUNCT
iiclr-28418	53	4	2022	2022	NUM
iiclr-28418	53	5	)	)	PUNCT
iiclr-28418	53	6	;	;	PUNCT
iiclr-28418	53	7	bittner	bittner	PROPN
iiclr-28418	53	8	v.	v.	PROPN
iiclr-28418	53	9	united	united	PROPN
iiclr-28418	53	10	states	states	PROPN
iiclr-28418	53	11	,	,	PUNCT
iiclr-28418	53	12	598	598	NUM
iiclr-28418	53	13	u.s	u.s	PROPN
iiclr-28418	53	14	.	.	PROPN
iiclr-28418	53	15	85	85	NUM
iiclr-28418	53	16	(	(	PUNCT
iiclr-28418	53	17	2023	2023	NUM
iiclr-28418	53	18	)	)	PUNCT
iiclr-28418	53	19	.	.	PUNCT
iiclr-28418	54	1	9	9	X
iiclr-28418	54	2	.	.	X
iiclr-28418	54	3	for	for	ADP
iiclr-28418	54	4	examples	example	NOUN
iiclr-28418	54	5	,	,	PUNCT
iiclr-28418	54	6	see	see	VERB
iiclr-28418	54	7	eastman	eastman	NOUN
iiclr-28418	54	8	-	-	PUNCT
iiclr-28418	54	9	timmons	timmon	NOUN
iiclr-28418	54	10	,	,	PUNCT
iiclr-28418	54	11	supra	supra	PROPN
iiclr-28418	54	12	note	note	NOUN
iiclr-28418	54	13	1	1	NUM
iiclr-28418	54	14	,	,	PUNCT
iiclr-28418	54	15	at	at	ADP
iiclr-28418	54	16	96	96	NUM
iiclr-28418	54	17	-	-	SYM
iiclr-28418	54	18	104	104	NUM
iiclr-28418	54	19	;	;	PUNCT
iiclr-28418	54	20	ruth	ruth	PROPN
iiclr-28418	54	21	mason	mason	PROPN
iiclr-28418	54	22	,	,	PUNCT
iiclr-28418	54	23	supra	supra	PROPN
iiclr-28418	54	24	note	note	PROPN
iiclr-28418	54	25	1	1	NUM
iiclr-28418	54	26	,	,	PUNCT
iiclr-28418	54	27	at	at	ADP
iiclr-28418	54	28	173	173	NUM
iiclr-28418	54	29	.	.	PUNCT
iiclr-28418	55	1	https://perma.cc/m7dt-dugc	https://perma.cc/m7dt-dugc	NUM
iiclr-28418	55	2	https://www.greenbacktaxservices.com/blog	https://www.greenbacktaxservices.com/blog	X
iiclr-28418	56	1	https://perma.cc/h5qc-w9tw	https://perma.cc/h5qc-w9tw	NOUN
iiclr-28418	56	2	https://www.cnbc.com/2021/05/18/the-top-reason-why	https://www.cnbc.com/2021/05/18/the-top-reason-why	ADP
iiclr-28418	56	3	2024	2024	NUM
iiclr-28418	56	4	]	]	PUNCT
iiclr-28418	56	5	should	should	AUX
iiclr-28418	56	6	i	i	PRON
iiclr-28418	56	7	stay	stay	VERB
iiclr-28418	56	8	,	,	PUNCT
iiclr-28418	56	9	or	or	CCONJ
iiclr-28418	56	10	should	should	AUX
iiclr-28418	56	11	i	i	PRON
iiclr-28418	56	12	go	go	VERB
iiclr-28418	56	13	?	?	PUNCT
iiclr-28418	57	1	351	351	NUM
iiclr-28418	57	2	in	in	ADP
iiclr-28418	57	3	this	this	DET
iiclr-28418	57	4	note	note	NOUN
iiclr-28418	57	5	with	with	ADP
iiclr-28418	57	6	an	an	DET
iiclr-28418	57	7	emphasis	emphasis	NOUN
iiclr-28418	57	8	on	on	ADP
iiclr-28418	57	9	alleviating	alleviate	VERB
iiclr-28418	57	10	the	the	DET
iiclr-28418	57	11	burden	burden	NOUN
iiclr-28418	57	12	on	on	ADP
iiclr-28418	57	13	taxpayers	taxpayer	NOUN
iiclr-28418	57	14	to	to	PART
iiclr-28418	57	15	file	file	VERB
iiclr-28418	57	16	fbar	fbar	NOUN
iiclr-28418	57	17	and	and	CCONJ
iiclr-28418	57	18	fatca	fatca	NOUN
iiclr-28418	57	19	to	to	PART
iiclr-28418	57	20	increase	increase	VERB
iiclr-28418	57	21	compliance	compliance	NOUN
iiclr-28418	57	22	without	without	ADP
iiclr-28418	57	23	taxpayers	taxpayer	NOUN
iiclr-28418	57	24	renouncing	renounce	VERB
iiclr-28418	57	25	their	their	PRON
iiclr-28418	57	26	u.s	u.s	PROPN
iiclr-28418	57	27	.	.	PROPN
iiclr-28418	57	28	citizenship.10	citizenship.10	PROPN
iiclr-28418	57	29	i.	i.	PROPN
iiclr-28418	57	30	history	history	PROPN
iiclr-28418	57	31	/	/	SYM
iiclr-28418	57	32	background	background	NOUN
iiclr-28418	57	33	a.	a.	NOUN
iiclr-28418	57	34	setting	set	VERB
iiclr-28418	57	35	the	the	DET
iiclr-28418	57	36	[	[	NOUN
iiclr-28418	57	37	f]bar	f]bar	NOUN
iiclr-28418	57	38	:	:	PUNCT
iiclr-28418	57	39	origin	origin	NOUN
iiclr-28418	57	40	of	of	ADP
iiclr-28418	57	41	the	the	DET
iiclr-28418	57	42	report	report	NOUN
iiclr-28418	57	43	of	of	ADP
iiclr-28418	57	44	foreign	foreign	ADJ
iiclr-28418	57	45	bank	bank	NOUN
iiclr-28418	57	46	and	and	CCONJ
iiclr-28418	57	47	financial	financial	ADJ
iiclr-28418	57	48	accounts	account	NOUN
iiclr-28418	57	49	(	(	PUNCT
iiclr-28418	57	50	fbar	fbar	NOUN
iiclr-28418	57	51	)	)	PUNCT
iiclr-28418	57	52	fbar	fbar	NOUN
iiclr-28418	57	53	began	begin	VERB
iiclr-28418	57	54	with	with	ADP
iiclr-28418	57	55	the	the	DET
iiclr-28418	57	56	enactment	enactment	NOUN
iiclr-28418	57	57	of	of	ADP
iiclr-28418	57	58	the	the	DET
iiclr-28418	57	59	bank	bank	PROPN
iiclr-28418	57	60	secrecy	secrecy	PROPN
iiclr-28418	57	61	act	act	NOUN
iiclr-28418	57	62	of	of	ADP
iiclr-28418	57	63	1970	1970	NUM
iiclr-28418	57	64	and	and	CCONJ
iiclr-28418	57	65	is	be	AUX
iiclr-28418	57	66	codified	codify	VERB
iiclr-28418	57	67	under	under	ADP
iiclr-28418	57	68	c.f.r	c.f.r	NOUN
iiclr-28418	57	69	.	.	PUNCT
iiclr-28418	58	1	§	§	PROPN
iiclr-28418	58	2	1010.350	1010.350	PROPN
iiclr-28418	58	3	.	.	PROPN
iiclr-28418	58	4	11	11	NUM
iiclr-28418	58	5	the	the	DET
iiclr-28418	58	6	bank	bank	NOUN
iiclr-28418	58	7	secrecy	secrecy	NOUN
iiclr-28418	58	8	act	act	PROPN
iiclr-28418	58	9	has	have	AUX
iiclr-28418	58	10	evolved	evolve	VERB
iiclr-28418	58	11	over	over	ADP
iiclr-28418	58	12	time	time	NOUN
iiclr-28418	58	13	,	,	PUNCT
iiclr-28418	58	14	but	but	CCONJ
iiclr-28418	58	15	the	the	DET
iiclr-28418	58	16	stated	state	VERB
iiclr-28418	58	17	purpose	purpose	NOUN
iiclr-28418	58	18	of	of	ADP
iiclr-28418	58	19	the	the	DET
iiclr-28418	58	20	bank	bank	NOUN
iiclr-28418	58	21	secrecy	secrecy	NOUN
iiclr-28418	58	22	act	act	NOUN
iiclr-28418	58	23	is	be	AUX
iiclr-28418	58	24	to	to	PART
iiclr-28418	58	25	“	"	PUNCT
iiclr-28418	58	26	require	require	VERB
iiclr-28418	58	27	certain	certain	ADJ
iiclr-28418	58	28	reports	report	NOUN
iiclr-28418	58	29	or	or	CCONJ
iiclr-28418	58	30	records	record	NOUN
iiclr-28418	58	31	that	that	PRON
iiclr-28418	58	32	are	be	AUX
iiclr-28418	58	33	highly	highly	ADV
iiclr-28418	58	34	useful	useful	ADJ
iiclr-28418	58	35	in	in	ADP
iiclr-28418	58	36	criminal	criminal	ADJ
iiclr-28418	58	37	,	,	PUNCT
iiclr-28418	58	38	tax	tax	NOUN
iiclr-28418	58	39	,	,	PUNCT
iiclr-28418	58	40	or	or	CCONJ
iiclr-28418	58	41	regulatory	regulatory	ADJ
iiclr-28418	58	42	investigations	investigation	NOUN
iiclr-28418	58	43	,	,	PUNCT
iiclr-28418	58	44	risk	risk	NOUN
iiclr-28418	58	45	assessments	assessment	NOUN
iiclr-28418	58	46	,	,	PUNCT
iiclr-28418	58	47	or	or	CCONJ
iiclr-28418	58	48	proceedings	proceeding	NOUN
iiclr-28418	58	49	;	;	PUNCT
iiclr-28418	58	50	or	or	CCONJ
iiclr-28418	58	51	intelligence	intelligence	NOUN
iiclr-28418	58	52	or	or	CCONJ
iiclr-28418	58	53	counterintelligence	counterintelligence	NOUN
iiclr-28418	58	54	activities	activity	NOUN
iiclr-28418	58	55	”	"	PUNCT
iiclr-28418	58	56	to	to	PART
iiclr-28418	58	57	curb	curb	VERB
iiclr-28418	58	58	“	"	PUNCT
iiclr-28418	58	59	money	money	NOUN
iiclr-28418	58	60	laundering	laundering	NOUN
iiclr-28418	58	61	,	,	PUNCT
iiclr-28418	58	62	terrorism	terrorism	NOUN
iiclr-28418	58	63	finance	finance	NOUN
iiclr-28418	58	64	,	,	PUNCT
iiclr-28418	58	65	tax	tax	NOUN
iiclr-28418	58	66	evasion	evasion	NOUN
iiclr-28418	58	67	,	,	PUNCT
iiclr-28418	58	68	and	and	CCONJ
iiclr-28418	58	69	fraud	fraud	NOUN
iiclr-28418	58	70	risks	risk	NOUN
iiclr-28418	58	71	to	to	ADP
iiclr-28418	58	72	financial	financial	ADJ
iiclr-28418	58	73	institutions	institution	NOUN
iiclr-28418	58	74	.	.	PUNCT
iiclr-28418	58	75	.	.	PUNCT
iiclr-28418	58	76	.	.	PUNCT
iiclr-28418	59	1	.	.	PUNCT
iiclr-28418	59	2	”	"	PUNCT
iiclr-28418	60	1	12	12	NUM
iiclr-28418	60	2	the	the	DET
iiclr-28418	60	3	bank	bank	NOUN
iiclr-28418	60	4	secrecy	secrecy	NOUN
iiclr-28418	60	5	act	act	PROPN
iiclr-28418	60	6	seeks	seek	VERB
iiclr-28418	60	7	in	in	ADP
iiclr-28418	60	8	part	part	NOUN
iiclr-28418	60	9	to	to	PART
iiclr-28418	60	10	accomplish	accomplish	VERB
iiclr-28418	60	11	this	this	DET
iiclr-28418	60	12	goal	goal	NOUN
iiclr-28418	60	13	by	by	ADP
iiclr-28418	60	14	having	have	VERB
iiclr-28418	60	15	financial	financial	ADJ
iiclr-28418	60	16	institutions	institution	NOUN
iiclr-28418	60	17	and	and	CCONJ
iiclr-28418	60	18	individuals	individual	NOUN
iiclr-28418	60	19	disclose	disclose	VERB
iiclr-28418	60	20	certain	certain	ADJ
iiclr-28418	60	21	financial	financial	ADJ
iiclr-28418	60	22	information	information	NOUN
iiclr-28418	60	23	based	base	VERB
iiclr-28418	60	24	on	on	ADP
iiclr-28418	60	25	the	the	DET
iiclr-28418	60	26	description	description	NOUN
iiclr-28418	60	27	outlined	outline	VERB
iiclr-28418	60	28	by	by	ADP
iiclr-28418	60	29	the	the	DET
iiclr-28418	60	30	secretary	secretary	PROPN
iiclr-28418	60	31	of	of	ADP
iiclr-28418	60	32	the	the	DET
iiclr-28418	60	33	treasury	treasury	NOUN
iiclr-28418	60	34	via	via	ADP
iiclr-28418	60	35	filing	file	VERB
iiclr-28418	60	36	the	the	DET
iiclr-28418	60	37	fincen	fincen	ADJ
iiclr-28418	60	38	form	form	NOUN
iiclr-28418	60	39	114	114	NUM
iiclr-28418	60	40	(	(	PUNCT
iiclr-28418	60	41	fbar	fbar	NOUN
iiclr-28418	60	42	report).13	report).13	VERB
iiclr-28418	60	43	specifically	specifically	ADV
iiclr-28418	60	44	,	,	PUNCT
iiclr-28418	60	45	for	for	ADP
iiclr-28418	60	46	individuals	individual	NOUN
iiclr-28418	60	47	the	the	DET
iiclr-28418	60	48	secretary	secretary	NOUN
iiclr-28418	60	49	of	of	ADP
iiclr-28418	60	50	the	the	DET
iiclr-28418	60	51	treasury	treasury	NOUN
iiclr-28418	60	52	shall	shall	AUX
iiclr-28418	60	53	require	require	VERB
iiclr-28418	60	54	a	a	DET
iiclr-28418	60	55	resident	resident	NOUN
iiclr-28418	60	56	or	or	CCONJ
iiclr-28418	60	57	citizen	citizen	NOUN
iiclr-28418	60	58	of	of	ADP
iiclr-28418	60	59	the	the	DET
iiclr-28418	60	60	united	united	PROPN
iiclr-28418	60	61	states	states	PROPN
iiclr-28418	60	62	or	or	CCONJ
iiclr-28418	60	63	a	a	DET
iiclr-28418	60	64	person	person	NOUN
iiclr-28418	60	65	in	in	ADV
iiclr-28418	60	66	,	,	PUNCT
iiclr-28418	60	67	and	and	CCONJ
iiclr-28418	60	68	doing	do	VERB
iiclr-28418	60	69	business	business	NOUN
iiclr-28418	60	70	in	in	ADP
iiclr-28418	60	71	,	,	PUNCT
iiclr-28418	60	72	the	the	DET
iiclr-28418	60	73	united	united	PROPN
iiclr-28418	60	74	states	states	PROPN
iiclr-28418	60	75	,	,	PUNCT
iiclr-28418	60	76	—	—	PUNCT
iiclr-28418	60	77	—	—	PUNCT
iiclr-28418	60	78	—	—	PUNCT
iiclr-28418	60	79	—	—	PUNCT
iiclr-28418	60	80	—	—	PUNCT
iiclr-28418	60	81	—	—	PUNCT
iiclr-28418	60	82	—	—	PUNCT
iiclr-28418	60	83	—	—	PUNCT
iiclr-28418	60	84	—	—	PUNCT
iiclr-28418	60	85	—	—	PUNCT
iiclr-28418	60	86	—	—	PUNCT
iiclr-28418	60	87	—	—	PUNCT
iiclr-28418	60	88	—	—	PUNCT
iiclr-28418	60	89	—	—	PUNCT
iiclr-28418	60	90	—	—	PUNCT
iiclr-28418	60	91	—	—	PUNCT
iiclr-28418	60	92	—	—	PUNCT
iiclr-28418	60	93	—	—	PUNCT
iiclr-28418	60	94	—	—	PUNCT
iiclr-28418	60	95	—	—	PUNCT
iiclr-28418	60	96	—	—	PUNCT
iiclr-28418	60	97	—	—	PUNCT
iiclr-28418	60	98	—	—	PUNCT
iiclr-28418	60	99	—	—	PUNCT
iiclr-28418	60	100	—	—	PUNCT
iiclr-28418	60	101	—	—	PUNCT
iiclr-28418	60	102	—	—	PUNCT
iiclr-28418	60	103	—	—	PUNCT
iiclr-28418	60	104	—	—	PUNCT
iiclr-28418	60	105	10	10	NUM
iiclr-28418	60	106	.	.	PUNCT
iiclr-28418	61	1	it	it	PRON
iiclr-28418	61	2	is	be	AUX
iiclr-28418	61	3	worth	worth	ADJ
iiclr-28418	61	4	noting	note	VERB
iiclr-28418	61	5	that	that	SCONJ
iiclr-28418	61	6	one	one	NUM
iiclr-28418	61	7	primary	primary	ADJ
iiclr-28418	61	8	discussion	discussion	NOUN
iiclr-28418	61	9	point	point	NOUN
iiclr-28418	61	10	that	that	PRON
iiclr-28418	61	11	has	have	AUX
iiclr-28418	61	12	been	be	AUX
iiclr-28418	61	13	debated	debate	VERB
iiclr-28418	61	14	by	by	ADP
iiclr-28418	61	15	scholars	scholar	NOUN
iiclr-28418	61	16	regarding	regard	VERB
iiclr-28418	61	17	fbar	fbar	NOUN
iiclr-28418	61	18	and	and	CCONJ
iiclr-28418	61	19	fatca	fatca	NOUN
iiclr-28418	61	20	revolves	revolve	VERB
iiclr-28418	61	21	around	around	ADP
iiclr-28418	61	22	the	the	DET
iiclr-28418	61	23	united	united	PROPN
iiclr-28418	61	24	states	states	PROPN
iiclr-28418	61	25	position	position	NOUN
iiclr-28418	61	26	as	as	ADP
iiclr-28418	61	27	one	one	NUM
iiclr-28418	61	28	of	of	ADP
iiclr-28418	61	29	two	two	NUM
iiclr-28418	61	30	countries	country	NOUN
iiclr-28418	61	31	(	(	PUNCT
iiclr-28418	61	32	the	the	DET
iiclr-28418	61	33	other	other	ADJ
iiclr-28418	61	34	being	be	AUX
iiclr-28418	61	35	eritrea	eritrea	PROPN
iiclr-28418	61	36	,	,	PUNCT
iiclr-28418	61	37	but	but	CCONJ
iiclr-28418	61	38	this	this	DET
iiclr-28418	61	39	system	system	NOUN
iiclr-28418	61	40	is	be	AUX
iiclr-28418	61	41	not	not	PART
iiclr-28418	61	42	related	relate	VERB
iiclr-28418	61	43	to	to	ADP
iiclr-28418	61	44	why	why	SCONJ
iiclr-28418	61	45	the	the	DET
iiclr-28418	61	46	united	united	PROPN
iiclr-28418	61	47	states	states	PROPN
iiclr-28418	61	48	imposes	impose	VERB
iiclr-28418	61	49	a	a	DET
iiclr-28418	61	50	citizenship	citizenship	NOUN
iiclr-28418	61	51	-	-	PUNCT
iiclr-28418	61	52	based	base	VERB
iiclr-28418	61	53	taxation	taxation	NOUN
iiclr-28418	61	54	system	system	NOUN
iiclr-28418	61	55	)	)	PUNCT
iiclr-28418	61	56	with	with	ADP
iiclr-28418	61	57	a	a	DET
iiclr-28418	61	58	citizenship	citizenship	NOUN
iiclr-28418	61	59	-	-	PUNCT
iiclr-28418	61	60	based	base	VERB
iiclr-28418	61	61	taxation	taxation	NOUN
iiclr-28418	61	62	system	system	NOUN
iiclr-28418	61	63	and	and	CCONJ
iiclr-28418	61	64	whether	whether	SCONJ
iiclr-28418	61	65	this	this	DET
iiclr-28418	61	66	system	system	NOUN
iiclr-28418	61	67	should	should	AUX
iiclr-28418	61	68	be	be	AUX
iiclr-28418	61	69	changed	change	VERB
iiclr-28418	61	70	to	to	ADP
iiclr-28418	61	71	the	the	DET
iiclr-28418	61	72	more	more	ADV
iiclr-28418	61	73	globally	globally	ADV
iiclr-28418	61	74	recognized	recognize	VERB
iiclr-28418	61	75	residence	residence	NOUN
iiclr-28418	61	76	/	/	SYM
iiclr-28418	61	77	citizenship	citizenship	NOUN
iiclr-28418	61	78	-	-	PUNCT
iiclr-28418	61	79	based	base	VERB
iiclr-28418	61	80	taxation	taxation	NOUN
iiclr-28418	61	81	system	system	NOUN
iiclr-28418	61	82	.	.	PUNCT
iiclr-28418	62	1	see	see	VERB
iiclr-28418	62	2	allison	allison	PROPN
iiclr-28418	62	3	christians	christians	PROPN
iiclr-28418	62	4	,	,	PUNCT
iiclr-28418	62	5	supra	supra	PROPN
iiclr-28418	62	6	note	note	NOUN
iiclr-28418	62	7	4	4	NUM
iiclr-28418	62	8	,	,	PUNCT
iiclr-28418	62	9	for	for	ADP
iiclr-28418	62	10	context	context	NOUN
iiclr-28418	62	11	on	on	ADP
iiclr-28418	62	12	the	the	DET
iiclr-28418	62	13	eritrea	eritrea	PROPN
iiclr-28418	62	14	matter	matter	NOUN
iiclr-28418	62	15	.	.	PUNCT
iiclr-28418	63	1	however	however	ADV
iiclr-28418	63	2	,	,	PUNCT
iiclr-28418	63	3	this	this	DET
iiclr-28418	63	4	point	point	NOUN
iiclr-28418	63	5	will	will	AUX
iiclr-28418	63	6	not	not	PART
iiclr-28418	63	7	be	be	AUX
iiclr-28418	63	8	discussed	discuss	VERB
iiclr-28418	63	9	here	here	ADV
iiclr-28418	63	10	because	because	SCONJ
iiclr-28418	63	11	this	this	PRON
iiclr-28418	63	12	would	would	AUX
iiclr-28418	63	13	take	take	VERB
iiclr-28418	63	14	the	the	DET
iiclr-28418	63	15	article	article	NOUN
iiclr-28418	63	16	into	into	ADP
iiclr-28418	63	17	a	a	DET
iiclr-28418	63	18	different	different	ADJ
iiclr-28418	63	19	direction	direction	NOUN
iiclr-28418	63	20	asking	ask	VERB
iiclr-28418	63	21	why	why	SCONJ
iiclr-28418	63	22	we	we	PRON
iiclr-28418	63	23	should	should	AUX
iiclr-28418	63	24	tax	tax	VERB
iiclr-28418	63	25	citizens	citizen	NOUN
iiclr-28418	63	26	on	on	ADP
iiclr-28418	63	27	abroad	abroad	ADJ
iiclr-28418	63	28	income	income	NOUN
iiclr-28418	63	29	and	and	CCONJ
iiclr-28418	63	30	not	not	PART
iiclr-28418	63	31	how	how	SCONJ
iiclr-28418	63	32	to	to	PART
iiclr-28418	63	33	help	help	VERB
iiclr-28418	63	34	citizens	citizen	NOUN
iiclr-28418	63	35	that	that	PRON
iiclr-28418	63	36	live	live	VERB
iiclr-28418	63	37	abroad	abroad	ADV
iiclr-28418	63	38	that	that	PRON
iiclr-28418	63	39	are	be	AUX
iiclr-28418	63	40	subject	subject	ADJ
iiclr-28418	63	41	to	to	ADP
iiclr-28418	63	42	the	the	DET
iiclr-28418	63	43	burdens	burden	NOUN
iiclr-28418	63	44	associated	associate	VERB
iiclr-28418	63	45	with	with	ADP
iiclr-28418	63	46	being	be	AUX
iiclr-28418	63	47	tax	tax	NOUN
iiclr-28418	63	48	compliant	compliant	NOUN
iiclr-28418	63	49	.	.	PUNCT
iiclr-28418	64	1	finally	finally	ADV
iiclr-28418	64	2	,	,	PUNCT
iiclr-28418	64	3	the	the	DET
iiclr-28418	64	4	united	united	PROPN
iiclr-28418	64	5	states	states	PROPN
iiclr-28418	64	6	has	have	AUX
iiclr-28418	64	7	been	be	AUX
iiclr-28418	64	8	using	use	VERB
iiclr-28418	64	9	the	the	DET
iiclr-28418	64	10	citizenship	citizenship	NOUN
iiclr-28418	64	11	-	-	PUNCT
iiclr-28418	64	12	based	base	VERB
iiclr-28418	64	13	taxation	taxation	NOUN
iiclr-28418	64	14	system	system	NOUN
iiclr-28418	64	15	for	for	ADP
iiclr-28418	64	16	over	over	ADP
iiclr-28418	64	17	100	100	NUM
iiclr-28418	64	18	years	year	NOUN
iiclr-28418	64	19	now	now	ADV
iiclr-28418	64	20	so	so	ADV
iiclr-28418	64	21	it	it	PRON
iiclr-28418	64	22	seems	seem	VERB
iiclr-28418	64	23	unlikely	unlikely	ADJ
iiclr-28418	64	24	that	that	SCONJ
iiclr-28418	64	25	the	the	DET
iiclr-28418	64	26	united	united	PROPN
iiclr-28418	64	27	states	states	PROPN
iiclr-28418	64	28	would	would	AUX
iiclr-28418	64	29	shift	shift	VERB
iiclr-28418	64	30	from	from	ADP
iiclr-28418	64	31	this	this	DET
iiclr-28418	64	32	viewpoint	viewpoint	NOUN
iiclr-28418	64	33	.	.	PUNCT
iiclr-28418	65	1	montano	montano	PROPN
iiclr-28418	65	2	cabezas	cabezas	PROPN
iiclr-28418	65	3	,	,	PUNCT
iiclr-28418	65	4	reasons	reason	NOUN
iiclr-28418	65	5	for	for	ADP
iiclr-28418	65	6	citizenship	citizenship	NOUN
iiclr-28418	65	7	-	-	PUNCT
iiclr-28418	65	8	based	base	VERB
iiclr-28418	65	9	taxation	taxation	NOUN
iiclr-28418	65	10	,	,	PUNCT
iiclr-28418	65	11	121	121	NUM
iiclr-28418	65	12	pa	pa	PROPN
iiclr-28418	65	13	.	.	PROPN
iiclr-28418	65	14	st	st	PROPN
iiclr-28418	65	15	.	.	PROPN
iiclr-28418	65	16	l.	l.	PROPN
iiclr-28418	65	17	rev	rev	PROPN
iiclr-28418	65	18	.	.	PROPN
iiclr-28418	65	19	101	101	NUM
iiclr-28418	65	20	,	,	PUNCT
iiclr-28418	65	21	101	101	NUM
iiclr-28418	65	22	-	-	SYM
iiclr-28418	65	23	03	03	NUM
iiclr-28418	65	24	(	(	PUNCT
iiclr-28418	65	25	2016	2016	NUM
iiclr-28418	65	26	)	)	PUNCT
iiclr-28418	65	27	;	;	PUNCT
iiclr-28418	65	28	see	see	VERB
iiclr-28418	65	29	also	also	ADV
iiclr-28418	65	30	,	,	PUNCT
iiclr-28418	65	31	richard	richard	PROPN
iiclr-28418	65	32	“	"	PUNCT
iiclr-28418	65	33	dick	dick	PROPN
iiclr-28418	65	34	”	"	PUNCT
iiclr-28418	65	35	j.	j.	PROPN
iiclr-28418	65	36	harvey	harvey	PROPN
iiclr-28418	65	37	jr	jr	PROPN
iiclr-28418	65	38	.	.	PROPN
iiclr-28418	65	39	,	,	PUNCT
iiclr-28418	65	40	worldwide	worldwide	ADJ
iiclr-28418	65	41	taxation	taxation	NOUN
iiclr-28418	65	42	of	of	ADP
iiclr-28418	65	43	united	united	PROPN
iiclr-28418	65	44	states	states	PROPN
iiclr-28418	65	45	citizens	citizen	NOUN
iiclr-28418	65	46	living	live	VERB
iiclr-28418	65	47	abroad	abroad	ADV
iiclr-28418	65	48	–	–	PUNCT
iiclr-28418	65	49	impact	impact	NOUN
iiclr-28418	65	50	of	of	ADP
iiclr-28418	65	51	fatca	fatca	ADJ
iiclr-28418	65	52	and	and	CCONJ
iiclr-28418	65	53	two	two	NUM
iiclr-28418	65	54	proposals	proposal	NOUN
iiclr-28418	65	55	,	,	PUNCT
iiclr-28418	65	56	4	4	NUM
iiclr-28418	65	57	geo	geo	PROPN
iiclr-28418	65	58	.	.	PROPN
iiclr-28418	65	59	mason	mason	PROPN
iiclr-28418	65	60	j.	j.	PROPN
iiclr-28418	65	61	int’l	int’l	PROPN
iiclr-28418	65	62	com	com	PROPN
iiclr-28418	65	63	.	.	PUNCT
iiclr-28418	65	64	l.	l.	PROPN
iiclr-28418	65	65	319	319	NUM
iiclr-28418	65	66	,	,	PUNCT
iiclr-28418	65	67	319	319	NUM
iiclr-28418	65	68	-	-	SYM
iiclr-28418	65	69	20	20	NUM
iiclr-28418	65	70	(	(	PUNCT
iiclr-28418	65	71	2013	2013	NUM
iiclr-28418	65	72	)	)	PUNCT
iiclr-28418	65	73	.	.	PUNCT
iiclr-28418	66	1	11	11	NUM
iiclr-28418	66	2	.	.	PUNCT
iiclr-28418	67	1	the	the	DET
iiclr-28418	67	2	bank	bank	PROPN
iiclr-28418	67	3	secrecy	secrecy	PROPN
iiclr-28418	67	4	act	act	PROPN
iiclr-28418	67	5	,	,	PUNCT
iiclr-28418	67	6	fin	fin	NOUN
iiclr-28418	67	7	.	.	PUNCT
iiclr-28418	68	1	crimes	crime	NOUN
iiclr-28418	68	2	enf’t	enf’t	PROPN
iiclr-28418	68	3	network	network	PROPN
iiclr-28418	68	4	https://www.fincen.gov/resources/	https://www.fincen.gov/resources/	PROPN
iiclr-28418	68	5	statutes	statutes	PROPN
iiclr-28418	68	6	-	-	PUNCT
iiclr-28418	68	7	and	and	CCONJ
iiclr-28418	68	8	-	-	PUNCT
iiclr-28418	68	9	regulations	regulation	NOUN
iiclr-28418	68	10	/	/	SYM
iiclr-28418	68	11	bank	bank	NOUN
iiclr-28418	68	12	-	-	PUNCT
iiclr-28418	68	13	secrecy	secrecy	NOUN
iiclr-28418	68	14	-	-	PUNCT
iiclr-28418	68	15	act	act	NOUN
iiclr-28418	68	16	[	[	X
iiclr-28418	68	17	https://perma.cc/l3j8-7nza	https://perma.cc/l3j8-7nza	X
iiclr-28418	68	18	]	]	X
iiclr-28418	68	19	(	(	PUNCT
iiclr-28418	68	20	last	last	ADV
iiclr-28418	68	21	visited	visit	VERB
iiclr-28418	68	22	nov	nov	PROPN
iiclr-28418	68	23	.	.	PROPN
iiclr-28418	68	24	20	20	NUM
iiclr-28418	68	25	,	,	PUNCT
iiclr-28418	68	26	2022	2022	NUM
iiclr-28418	68	27	)	)	PUNCT
iiclr-28418	68	28	;	;	PUNCT
iiclr-28418	68	29	31	31	NUM
iiclr-28418	68	30	c.f.r	c.f.r	NOUN
iiclr-28418	68	31	.	.	PUNCT
iiclr-28418	69	1	§	§	PROPN
iiclr-28418	69	2	1010.350	1010.350	PROPN
iiclr-28418	69	3	(	(	PUNCT
iiclr-28418	69	4	2022	2022	NUM
iiclr-28418	69	5	)	)	PUNCT
iiclr-28418	69	6	.	.	PUNCT
iiclr-28418	70	1	12	12	NUM
iiclr-28418	70	2	.	.	PUNCT
iiclr-28418	71	1	the	the	DET
iiclr-28418	71	2	bank	bank	PROPN
iiclr-28418	71	3	secrecy	secrecy	NOUN
iiclr-28418	71	4	act	act	PROPN
iiclr-28418	71	5	has	have	AUX
iiclr-28418	71	6	added	add	VERB
iiclr-28418	71	7	extra	extra	ADJ
iiclr-28418	71	8	levels	level	NOUN
iiclr-28418	71	9	of	of	ADP
iiclr-28418	71	10	regulations	regulation	NOUN
iiclr-28418	71	11	since	since	SCONJ
iiclr-28418	71	12	1970	1970	NUM
iiclr-28418	71	13	with	with	ADP
iiclr-28418	71	14	one	one	NUM
iiclr-28418	71	15	of	of	ADP
iiclr-28418	71	16	the	the	DET
iiclr-28418	71	17	most	most	ADV
iiclr-28418	71	18	notable	notable	ADJ
iiclr-28418	71	19	adjustments	adjustment	NOUN
iiclr-28418	71	20	coming	come	VERB
iiclr-28418	71	21	post	post	NOUN
iiclr-28418	71	22	9/11	9/11	PROPN
iiclr-28418	71	23	and	and	CCONJ
iiclr-28418	71	24	the	the	DET
iiclr-28418	71	25	most	most	ADV
iiclr-28418	71	26	recent	recent	ADJ
iiclr-28418	71	27	major	major	ADJ
iiclr-28418	71	28	adjustment	adjustment	NOUN
iiclr-28418	71	29	coming	come	VERB
iiclr-28418	71	30	in	in	ADP
iiclr-28418	71	31	2020	2020	NUM
iiclr-28418	71	32	.	.	PUNCT
iiclr-28418	72	1	bsa	bsa	PROPN
iiclr-28418	72	2	timeline	timeline	PROPN
iiclr-28418	72	3	,	,	PUNCT
iiclr-28418	72	4	fin	fin	NOUN
iiclr-28418	72	5	.	.	PUNCT
iiclr-28418	73	1	crimes	crime	NOUN
iiclr-28418	73	2	enf’t	enf’t	NOUN
iiclr-28418	73	3	network	network	NOUN
iiclr-28418	73	4	https://www.fincen.gov/resources/statutes-andregulations/bank-secrecy-act/bsa-timeline	https://www.fincen.gov/resources/statutes-andregulations/bank-secrecy-act/bsa-timeline	PROPN
iiclr-28418	74	1	[	[	X
iiclr-28418	74	2	https://perma.cc/f28x-h6bl	https://perma.cc/f28x-h6bl	PROPN
iiclr-28418	74	3	]	]	PUNCT
iiclr-28418	74	4	(	(	PUNCT
iiclr-28418	74	5	last	last	ADV
iiclr-28418	74	6	visited	visit	VERB
iiclr-28418	74	7	nov	nov	PROPN
iiclr-28418	74	8	.	.	PROPN
iiclr-28418	74	9	20	20	NUM
iiclr-28418	74	10	,	,	PUNCT
iiclr-28418	74	11	2022	2022	NUM
iiclr-28418	74	12	)	)	PUNCT
iiclr-28418	74	13	;	;	PUNCT
iiclr-28418	74	14	staff	staff	NOUN
iiclr-28418	74	15	of	of	ADP
iiclr-28418	74	16	joint	joint	ADJ
iiclr-28418	74	17	comm	comm	NOUN
iiclr-28418	74	18	.	.	PUNCT
iiclr-28418	75	1	of	of	ADP
iiclr-28418	75	2	tax’n	tax’n	NUM
iiclr-28418	75	3	,	,	PUNCT
iiclr-28418	75	4	111th	111th	ADJ
iiclr-28418	75	5	cong	cong	NOUN
iiclr-28418	75	6	.	.	PROPN
iiclr-28418	75	7	,	,	PUNCT
iiclr-28418	75	8	technical	technical	ADJ
iiclr-28418	75	9	explanation	explanation	NOUN
iiclr-28418	75	10	of	of	ADP
iiclr-28418	75	11	“	"	PUNCT
iiclr-28418	75	12	foreign	foreign	ADJ
iiclr-28418	75	13	account	account	NOUN
iiclr-28418	75	14	tax	tax	NOUN
iiclr-28418	75	15	compliance	compliance	NOUN
iiclr-28418	75	16	act	act	NOUN
iiclr-28418	75	17	of	of	ADP
iiclr-28418	75	18	2009	2009	NUM
iiclr-28418	75	19	”	"	PUNCT
iiclr-28418	75	20	31	31	NUM
iiclr-28418	75	21	,	,	PUNCT
iiclr-28418	75	22	33	33	NUM
iiclr-28418	75	23	(	(	PUNCT
iiclr-28418	75	24	2009	2009	NUM
iiclr-28418	75	25	)	)	PUNCT
iiclr-28418	75	26	;	;	PUNCT
iiclr-28418	75	27	31	31	NUM
iiclr-28418	75	28	u.s.c	u.s.c	NOUN
iiclr-28418	75	29	.	.	PUNCT
iiclr-28418	76	1	§	§	PROPN
iiclr-28418	76	2	5311	5311	NUM
iiclr-28418	76	3	.	.	PUNCT
iiclr-28418	77	1	13	13	NUM
iiclr-28418	77	2	.	.	X
iiclr-28418	77	3	31	31	NUM
iiclr-28418	77	4	u.s.c	u.s.c	NOUN
iiclr-28418	77	5	.	.	PUNCT
iiclr-28418	78	1	§	§	PROPN
iiclr-28418	78	2	§	§	PROPN
iiclr-28418	78	3	5313	5313	NUM
iiclr-28418	78	4	-	-	SYM
iiclr-28418	78	5	5314	5314	NUM
iiclr-28418	78	6	;	;	PUNCT
iiclr-28418	78	7	31	31	NUM
iiclr-28418	78	8	c.f.r	c.f.r	NOUN
iiclr-28418	78	9	.	.	PUNCT
iiclr-28418	79	1	§	§	PROPN
iiclr-28418	79	2	1010.350	1010.350	PROPN
iiclr-28418	79	3	(	(	PUNCT
iiclr-28418	79	4	2022	2022	NUM
iiclr-28418	79	5	)	)	PUNCT
iiclr-28418	79	6	;	;	PUNCT
iiclr-28418	79	7	report	report	NOUN
iiclr-28418	79	8	of	of	ADP
iiclr-28418	79	9	foreign	foreign	ADJ
iiclr-28418	79	10	bank	bank	NOUN
iiclr-28418	79	11	and	and	CCONJ
iiclr-28418	79	12	financial	financial	ADJ
iiclr-28418	79	13	accounts	account	NOUN
iiclr-28418	79	14	(	(	PUNCT
iiclr-28418	79	15	fbar	fbar	NOUN
iiclr-28418	79	16	)	)	PUNCT
iiclr-28418	79	17	,	,	PUNCT
iiclr-28418	79	18	supra	supra	PROPN
iiclr-28418	79	19	note	note	NOUN
iiclr-28418	79	20	4	4	NUM
iiclr-28418	79	21	.	.	PUNCT
iiclr-28418	80	1	https://perma.cc/f28x-h6bl	https://perma.cc/f28x-h6bl	PROPN
iiclr-28418	80	2	https://www.fincen.gov/resources/statutes-and	https://www.fincen.gov/resources/statutes-and	PROPN
iiclr-28418	80	3	https://perma.cc/l3j8-7nza	https://perma.cc/l3j8-7nza	VERB
iiclr-28418	80	4	https://www.fincen.gov/resources	https://www.fincen.gov/resources	PROPN
iiclr-28418	80	5	indiana	indiana	PROPN
iiclr-28418	80	6	int’l	int’l	NOUN
iiclr-28418	80	7	&	&	CCONJ
iiclr-28418	80	8	comp	comp	PROPN
iiclr-28418	80	9	.	.	PUNCT
iiclr-28418	81	1	law	law	NOUN
iiclr-28418	81	2	review	review	NOUN
iiclr-28418	82	1	[	[	X
iiclr-28418	82	2	vol	vol	NOUN
iiclr-28418	82	3	.	.	PUNCT
iiclr-28418	83	1	34:349	34:349	NUM
iiclr-28418	83	2	352	352	NUM
iiclr-28418	83	3	to	to	PART
iiclr-28418	83	4	keep	keep	VERB
iiclr-28418	83	5	records	record	NOUN
iiclr-28418	83	6	,	,	PUNCT
iiclr-28418	83	7	file	file	NOUN
iiclr-28418	83	8	reports	report	NOUN
iiclr-28418	83	9	,	,	PUNCT
iiclr-28418	83	10	or	or	CCONJ
iiclr-28418	83	11	keep	keep	VERB
iiclr-28418	83	12	records	record	NOUN
iiclr-28418	83	13	and	and	CCONJ
iiclr-28418	83	14	file	file	NOUN
iiclr-28418	83	15	reports	report	NOUN
iiclr-28418	83	16	,	,	PUNCT
iiclr-28418	83	17	when	when	SCONJ
iiclr-28418	83	18	the	the	DET
iiclr-28418	83	19	resident	resident	NOUN
iiclr-28418	83	20	,	,	PUNCT
iiclr-28418	83	21	citizen	citizen	NOUN
iiclr-28418	83	22	,	,	PUNCT
iiclr-28418	83	23	or	or	CCONJ
iiclr-28418	83	24	person	person	NOUN
iiclr-28418	83	25	makes	make	VERB
iiclr-28418	83	26	a	a	DET
iiclr-28418	83	27	transaction	transaction	NOUN
iiclr-28418	83	28	or	or	CCONJ
iiclr-28418	83	29	maintains	maintain	VERB
iiclr-28418	83	30	a	a	DET
iiclr-28418	83	31	relation	relation	NOUN
iiclr-28418	83	32	for	for	ADP
iiclr-28418	83	33	any	any	DET
iiclr-28418	83	34	person	person	NOUN
iiclr-28418	83	35	with	with	ADP
iiclr-28418	83	36	a	a	DET
iiclr-28418	83	37	foreign	foreign	ADJ
iiclr-28418	83	38	financial	financial	ADJ
iiclr-28418	83	39	agency	agency	NOUN
iiclr-28418	83	40	.	.	PUNCT
iiclr-28418	84	1	14	14	NUM
iiclr-28418	85	1	the	the	DET
iiclr-28418	85	2	secretary	secretary	NOUN
iiclr-28418	85	3	is	be	AUX
iiclr-28418	85	4	granted	grant	VERB
iiclr-28418	85	5	several	several	ADJ
iiclr-28418	85	6	parameters	parameter	NOUN
iiclr-28418	85	7	for	for	ADP
iiclr-28418	85	8	which	which	PRON
iiclr-28418	85	9	a	a	DET
iiclr-28418	85	10	taxpayer	taxpayer	NOUN
iiclr-28418	85	11	is	be	AUX
iiclr-28418	85	12	to	to	PART
iiclr-28418	85	13	keep	keep	VERB
iiclr-28418	85	14	and	and	CCONJ
iiclr-28418	85	15	provide	provide	VERB
iiclr-28418	85	16	detail	detail	NOUN
iiclr-28418	85	17	on	on	ADP
iiclr-28418	85	18	records	record	NOUN
iiclr-28418	85	19	for	for	ADP
iiclr-28418	85	20	transactions	transaction	NOUN
iiclr-28418	85	21	involving	involve	VERB
iiclr-28418	85	22	a	a	DET
iiclr-28418	85	23	foreign	foreign	ADJ
iiclr-28418	85	24	account	account	NOUN
iiclr-28418	85	25	that	that	PRON
iiclr-28418	85	26	needs	need	VERB
iiclr-28418	85	27	to	to	PART
iiclr-28418	85	28	be	be	AUX
iiclr-28418	85	29	reported	report	VERB
iiclr-28418	85	30	under	under	ADP
iiclr-28418	85	31	fbar	fbar	NOUN
iiclr-28418	85	32	with	with	ADP
iiclr-28418	85	33	the	the	DET
iiclr-28418	85	34	primary	primary	ADJ
iiclr-28418	85	35	relevant	relevant	ADJ
iiclr-28418	85	36	factors	factor	NOUN
iiclr-28418	85	37	being	be	AUX
iiclr-28418	85	38	:	:	PUNCT
iiclr-28418	85	39	“	"	PUNCT
iiclr-28418	85	40	(	(	PUNCT
iiclr-28418	85	41	1	1	X
iiclr-28418	85	42	)	)	PUNCT
iiclr-28418	85	43	the	the	DET
iiclr-28418	85	44	identity	identity	NOUN
iiclr-28418	85	45	and	and	CCONJ
iiclr-28418	85	46	address	address	NOUN
iiclr-28418	85	47	of	of	ADP
iiclr-28418	85	48	participants	participant	NOUN
iiclr-28418	85	49	in	in	ADP
iiclr-28418	85	50	a	a	DET
iiclr-28418	85	51	transaction	transaction	NOUN
iiclr-28418	85	52	or	or	CCONJ
iiclr-28418	85	53	relationship	relationship	NOUN
iiclr-28418	85	54	.	.	PUNCT
iiclr-28418	86	1	(	(	PUNCT
iiclr-28418	86	2	2	2	X
iiclr-28418	86	3	)	)	PUNCT
iiclr-28418	86	4	the	the	DET
iiclr-28418	86	5	legal	legal	ADJ
iiclr-28418	86	6	capacity	capacity	NOUN
iiclr-28418	86	7	in	in	ADP
iiclr-28418	86	8	which	which	PRON
iiclr-28418	86	9	a	a	DET
iiclr-28418	86	10	participant	participant	NOUN
iiclr-28418	86	11	is	be	AUX
iiclr-28418	86	12	acting	act	VERB
iiclr-28418	86	13	.	.	PUNCT
iiclr-28418	87	1	(	(	PUNCT
iiclr-28418	87	2	3	3	X
iiclr-28418	87	3	)	)	PUNCT
iiclr-28418	87	4	the	the	DET
iiclr-28418	87	5	identity	identity	NOUN
iiclr-28418	87	6	of	of	ADP
iiclr-28418	87	7	real	real	ADJ
iiclr-28418	87	8	parties	party	NOUN
iiclr-28418	87	9	in	in	ADP
iiclr-28418	87	10	interest	interest	NOUN
iiclr-28418	87	11	.	.	PUNCT
iiclr-28418	88	1	(	(	PUNCT
iiclr-28418	88	2	4	4	X
iiclr-28418	88	3	)	)	PUNCT
iiclr-28418	88	4	a	a	DET
iiclr-28418	88	5	description	description	NOUN
iiclr-28418	88	6	of	of	ADP
iiclr-28418	88	7	the	the	DET
iiclr-28418	88	8	transaction	transaction	NOUN
iiclr-28418	88	9	.	.	PUNCT
iiclr-28418	89	1	”15	”15	PROPN
iiclr-28418	89	2	interestingly	interestingly	ADV
iiclr-28418	89	3	,	,	PUNCT
iiclr-28418	89	4	when	when	SCONJ
iiclr-28418	89	5	the	the	DET
iiclr-28418	89	6	taxpayer	taxpayer	NOUN
iiclr-28418	89	7	has	have	VERB
iiclr-28418	89	8	“	"	PUNCT
iiclr-28418	89	9	a	a	DET
iiclr-28418	89	10	financial	financial	ADJ
iiclr-28418	89	11	interest	interest	NOUN
iiclr-28418	89	12	in	in	ADP
iiclr-28418	89	13	25	25	NUM
iiclr-28418	89	14	or	or	CCONJ
iiclr-28418	89	15	more	more	ADJ
iiclr-28418	89	16	foreign	foreign	ADJ
iiclr-28418	89	17	financial	financial	ADJ
iiclr-28418	89	18	accounts	account	NOUN
iiclr-28418	89	19	”	"	PUNCT
iiclr-28418	89	20	then	then	ADV
iiclr-28418	89	21	they	they	PRON
iiclr-28418	89	22	“	"	PUNCT
iiclr-28418	89	23	need	need	AUX
iiclr-28418	89	24	only	only	ADV
iiclr-28418	89	25	provide	provide	VERB
iiclr-28418	89	26	the	the	DET
iiclr-28418	89	27	number	number	NOUN
iiclr-28418	89	28	of	of	ADP
iiclr-28418	89	29	financial	financial	ADJ
iiclr-28418	89	30	accounts	account	NOUN
iiclr-28418	89	31	and	and	CCONJ
iiclr-28418	89	32	certain	certain	ADJ
iiclr-28418	89	33	other	other	ADJ
iiclr-28418	89	34	basic	basic	ADJ
iiclr-28418	89	35	information	information	NOUN
iiclr-28418	89	36	on	on	ADP
iiclr-28418	89	37	the	the	DET
iiclr-28418	89	38	report	report	NOUN
iiclr-28418	89	39	.	.	PUNCT
iiclr-28418	89	40	”	"	PUNCT
iiclr-28418	90	1	16	16	NUM
iiclr-28418	90	2	however	however	ADV
iiclr-28418	90	3	,	,	PUNCT
iiclr-28418	90	4	these	these	DET
iiclr-28418	90	5	taxpayers	taxpayer	NOUN
iiclr-28418	90	6	“	"	PUNCT
iiclr-28418	90	7	will	will	AUX
iiclr-28418	90	8	be	be	AUX
iiclr-28418	90	9	required	require	VERB
iiclr-28418	90	10	to	to	PART
iiclr-28418	90	11	provide	provide	VERB
iiclr-28418	90	12	detailed	detailed	ADJ
iiclr-28418	90	13	information	information	NOUN
iiclr-28418	90	14	concerning	concern	VERB
iiclr-28418	90	15	each	each	DET
iiclr-28418	90	16	account	account	NOUN
iiclr-28418	90	17	when	when	SCONJ
iiclr-28418	90	18	so	so	ADV
iiclr-28418	90	19	requested	request	VERB
iiclr-28418	90	20	by	by	ADP
iiclr-28418	90	21	the	the	DET
iiclr-28418	90	22	secretary	secretary	NOUN
iiclr-28418	90	23	or	or	CCONJ
iiclr-28418	90	24	his	his	PRON
iiclr-28418	90	25	delegate	delegate	NOUN
iiclr-28418	90	26	.	.	PUNCT
iiclr-28418	90	27	”	"	PUNCT
iiclr-28418	91	1	17	17	NUM
iiclr-28418	91	2	additionally	additionally	ADV
iiclr-28418	91	3	,	,	PUNCT
iiclr-28418	91	4	the	the	DET
iiclr-28418	91	5	fbar	fbar	NOUN
iiclr-28418	91	6	report	report	NOUN
iiclr-28418	91	7	shall	shall	AUX
iiclr-28418	91	8	include	include	VERB
iiclr-28418	91	9	:	:	PUNCT
iiclr-28418	91	10	(	(	PUNCT
iiclr-28418	91	11	1	1	X
iiclr-28418	91	12	)	)	PUNCT
iiclr-28418	91	13	the	the	DET
iiclr-28418	91	14	legal	legal	ADJ
iiclr-28418	91	15	capacity	capacity	NOUN
iiclr-28418	91	16	in	in	ADP
iiclr-28418	91	17	which	which	PRON
iiclr-28418	91	18	the	the	DET
iiclr-28418	91	19	person	person	NOUN
iiclr-28418	91	20	filing	file	VERB
iiclr-28418	91	21	the	the	DET
iiclr-28418	91	22	report	report	NOUN
iiclr-28418	91	23	is	be	AUX
iiclr-28418	91	24	acting	act	VERB
iiclr-28418	91	25	.	.	PUNCT
iiclr-28418	92	1	(	(	PUNCT
iiclr-28418	92	2	2	2	X
iiclr-28418	92	3	)	)	PUNCT
iiclr-28418	92	4	the	the	DET
iiclr-28418	92	5	origin	origin	NOUN
iiclr-28418	92	6	,	,	PUNCT
iiclr-28418	92	7	destination	destination	NOUN
iiclr-28418	92	8	,	,	PUNCT
iiclr-28418	92	9	and	and	CCONJ
iiclr-28418	92	10	route	route	NOUN
iiclr-28418	92	11	of	of	ADP
iiclr-28418	92	12	the	the	DET
iiclr-28418	92	13	monetary	monetary	ADJ
iiclr-28418	92	14	instruments	instrument	NOUN
iiclr-28418	92	15	.	.	PUNCT
iiclr-28418	93	1	(	(	PUNCT
iiclr-28418	93	2	3	3	X
iiclr-28418	93	3	)	)	PUNCT
iiclr-28418	93	4	when	when	SCONJ
iiclr-28418	93	5	the	the	DET
iiclr-28418	93	6	monetary	monetary	ADJ
iiclr-28418	93	7	instruments	instrument	NOUN
iiclr-28418	93	8	are	be	AUX
iiclr-28418	93	9	not	not	PART
iiclr-28418	93	10	legally	legally	ADV
iiclr-28418	93	11	and	and	CCONJ
iiclr-28418	93	12	beneficially	beneficially	ADV
iiclr-28418	93	13	owned	own	VERB
iiclr-28418	93	14	by	by	ADP
iiclr-28418	93	15	the	the	DET
iiclr-28418	93	16	person	person	NOUN
iiclr-28418	93	17	transporting	transport	VERB
iiclr-28418	93	18	the	the	DET
iiclr-28418	93	19	instruments	instrument	NOUN
iiclr-28418	93	20	,	,	PUNCT
iiclr-28418	93	21	or	or	CCONJ
iiclr-28418	93	22	if	if	SCONJ
iiclr-28418	93	23	the	the	DET
iiclr-28418	93	24	person	person	NOUN
iiclr-28418	93	25	transporting	transport	VERB
iiclr-28418	93	26	the	the	DET
iiclr-28418	93	27	instruments	instrument	NOUN
iiclr-28418	93	28	personally	personally	ADV
iiclr-28418	93	29	is	be	AUX
iiclr-28418	93	30	not	not	PART
iiclr-28418	93	31	going	go	VERB
iiclr-28418	93	32	to	to	PART
iiclr-28418	93	33	use	use	VERB
iiclr-28418	93	34	them	they	PRON
iiclr-28418	93	35	,	,	PUNCT
iiclr-28418	93	36	the	the	DET
iiclr-28418	93	37	identity	identity	NOUN
iiclr-28418	93	38	of	of	ADP
iiclr-28418	93	39	the	the	DET
iiclr-28418	93	40	person	person	NOUN
iiclr-28418	93	41	that	that	PRON
iiclr-28418	93	42	gave	give	VERB
iiclr-28418	93	43	the	the	DET
iiclr-28418	93	44	instruments	instrument	NOUN
iiclr-28418	93	45	to	to	ADP
iiclr-28418	93	46	the	the	DET
iiclr-28418	93	47	person	person	NOUN
iiclr-28418	93	48	transporting	transport	VERB
iiclr-28418	93	49	them	they	PRON
iiclr-28418	93	50	,	,	PUNCT
iiclr-28418	93	51	the	the	DET
iiclr-28418	93	52	identity	identity	NOUN
iiclr-28418	93	53	of	of	ADP
iiclr-28418	93	54	the	the	DET
iiclr-28418	93	55	person	person	NOUN
iiclr-28418	93	56	who	who	PRON
iiclr-28418	93	57	is	be	AUX
iiclr-28418	93	58	to	to	PART
iiclr-28418	93	59	receive	receive	VERB
iiclr-28418	93	60	them	they	PRON
iiclr-28418	93	61	,	,	PUNCT
iiclr-28418	93	62	or	or	CCONJ
iiclr-28418	93	63	both	both	PRON
iiclr-28418	93	64	.	.	PUNCT
iiclr-28418	94	1	(	(	PUNCT
iiclr-28418	94	2	4	4	X
iiclr-28418	94	3	)	)	PUNCT
iiclr-28418	94	4	the	the	DET
iiclr-28418	94	5	amount	amount	NOUN
iiclr-28418	94	6	and	and	CCONJ
iiclr-28418	94	7	kind	kind	ADV
iiclr-28418	94	8	of	of	ADP
iiclr-28418	94	9	monetary	monetary	ADJ
iiclr-28418	94	10	instruments	instrument	NOUN
iiclr-28418	94	11	transported	transport	VERB
iiclr-28418	94	12	.	.	PUNCT
iiclr-28418	95	1	18	18	NUM
iiclr-28418	95	2	the	the	DET
iiclr-28418	95	3	extensive	extensive	ADJ
iiclr-28418	95	4	list	list	NOUN
iiclr-28418	95	5	of	of	ADP
iiclr-28418	95	6	accounts	account	NOUN
iiclr-28418	95	7	that	that	PRON
iiclr-28418	95	8	should	should	AUX
iiclr-28418	95	9	be	be	AUX
iiclr-28418	95	10	reported	report	VERB
iiclr-28418	95	11	mainly	mainly	ADV
iiclr-28418	95	12	include	include	VERB
iiclr-28418	95	13	financial	financial	ADJ
iiclr-28418	95	14	accounts	account	NOUN
iiclr-28418	95	15	at	at	ADP
iiclr-28418	95	16	foreign	foreign	ADJ
iiclr-28418	95	17	financial	financial	ADJ
iiclr-28418	95	18	institutions	institution	NOUN
iiclr-28418	95	19	(	(	PUNCT
iiclr-28418	95	20	or	or	CCONJ
iiclr-28418	95	21	even	even	ADV
iiclr-28418	95	22	a	a	DET
iiclr-28418	95	23	foreign	foreign	ADJ
iiclr-28418	95	24	branch	branch	NOUN
iiclr-28418	95	25	of	of	ADP
iiclr-28418	95	26	a	a	DET
iiclr-28418	95	27	u.s	u.s	PROPN
iiclr-28418	95	28	.	.	PROPN
iiclr-28418	95	29	financial	financial	ADJ
iiclr-28418	95	30	institution	institution	NOUN
iiclr-28418	95	31	)	)	PUNCT
iiclr-28418	95	32	,	,	PUNCT
iiclr-28418	95	33	and	and	CCONJ
iiclr-28418	95	34	indirect	indirect	ADJ
iiclr-28418	95	35	financial	financial	ADJ
iiclr-28418	95	36	interests	interest	NOUN
iiclr-28418	95	37	in	in	ADP
iiclr-28418	95	38	a	a	DET
iiclr-28418	95	39	foreign	foreign	ADJ
iiclr-28418	95	40	entity	entity	NOUN
iiclr-28418	95	41	(	(	PUNCT
iiclr-28418	95	42	if	if	SCONJ
iiclr-28418	95	43	the	the	DET
iiclr-28418	95	44	taxpayer	taxpayer	NOUN
iiclr-28418	95	45	owns	own	VERB
iiclr-28418	95	46	more	more	ADJ
iiclr-28418	95	47	than	than	ADP
iiclr-28418	95	48	50	50	NUM
iiclr-28418	95	49	percent	percent	NOUN
iiclr-28418	95	50	of	of	ADP
iiclr-28418	95	51	the	the	DET
iiclr-28418	95	52	entity	entity	NOUN
iiclr-28418	95	53	)	)	PUNCT
iiclr-28418	95	54	that	that	SCONJ
iiclr-28418	95	55	in	in	ADP
iiclr-28418	95	56	aggregate	aggregate	NOUN
iiclr-28418	95	57	exceed	exceed	VERB
iiclr-28418	95	58	$	$	SYM
iiclr-28418	95	59	10,000	10,000	NUM
iiclr-28418	95	60	at	at	ADP
iiclr-28418	95	61	any	any	DET
iiclr-28418	95	62	point	point	NOUN
iiclr-28418	95	63	during	during	ADP
iiclr-28418	95	64	the	the	DET
iiclr-28418	95	65	taxable	taxable	ADJ
iiclr-28418	95	66	year	year	NOUN
iiclr-28418	95	67	.	.	PUNCT
iiclr-28418	96	1	19	19	NUM
iiclr-28418	96	2	specifically	specifically	ADV
iiclr-28418	96	3	,	,	PUNCT
iiclr-28418	96	4	the	the	DET
iiclr-28418	96	5	threshold	threshold	NOUN
iiclr-28418	96	6	at	at	ADP
iiclr-28418	96	7	which	which	PRON
iiclr-28418	96	8	the	the	DET
iiclr-28418	96	9	fbar	fbar	NOUN
iiclr-28418	96	10	is	be	AUX
iiclr-28418	96	11	required	require	VERB
iiclr-28418	96	12	to	to	PART
iiclr-28418	96	13	be	be	AUX
iiclr-28418	96	14	filed	file	VERB
iiclr-28418	96	15	with	with	ADP
iiclr-28418	96	16	fincen	fincen	NOUN
iiclr-28418	96	17	is	be	AUX
iiclr-28418	96	18	“	"	PUNCT
iiclr-28418	96	19	foreign	foreign	ADJ
iiclr-28418	96	20	financial	financial	ADJ
iiclr-28418	96	21	—	—	PUNCT
iiclr-28418	96	22	—	—	PUNCT
iiclr-28418	96	23	—	—	PUNCT
iiclr-28418	96	24	—	—	PUNCT
iiclr-28418	96	25	—	—	PUNCT
iiclr-28418	96	26	—	—	PUNCT
iiclr-28418	96	27	—	—	PUNCT
iiclr-28418	96	28	—	—	PUNCT
iiclr-28418	96	29	—	—	PUNCT
iiclr-28418	96	30	—	—	PUNCT
iiclr-28418	96	31	—	—	PUNCT
iiclr-28418	96	32	—	—	PUNCT
iiclr-28418	96	33	—	—	PUNCT
iiclr-28418	96	34	—	—	PUNCT
iiclr-28418	96	35	—	—	PUNCT
iiclr-28418	96	36	—	—	PUNCT
iiclr-28418	96	37	—	—	PUNCT
iiclr-28418	96	38	—	—	PUNCT
iiclr-28418	96	39	—	—	PUNCT
iiclr-28418	96	40	—	—	PUNCT
iiclr-28418	96	41	—	—	PUNCT
iiclr-28418	96	42	—	—	PUNCT
iiclr-28418	96	43	—	—	PUNCT
iiclr-28418	96	44	—	—	PUNCT
iiclr-28418	96	45	—	—	PUNCT
iiclr-28418	96	46	—	—	PUNCT
iiclr-28418	96	47	—	—	PUNCT
iiclr-28418	96	48	—	—	PUNCT
iiclr-28418	96	49	—	—	PUNCT
iiclr-28418	96	50	14	14	NUM
iiclr-28418	96	51	.	.	PUNCT
iiclr-28418	97	1	fbar	fbar	NOUN
iiclr-28418	97	2	filings	filing	NOUN
iiclr-28418	97	3	are	be	AUX
iiclr-28418	97	4	required	require	VERB
iiclr-28418	97	5	by	by	ADP
iiclr-28418	97	6	entities	entity	NOUN
iiclr-28418	97	7	other	other	ADJ
iiclr-28418	97	8	than	than	ADP
iiclr-28418	97	9	just	just	ADV
iiclr-28418	97	10	at	at	ADP
iiclr-28418	97	11	the	the	DET
iiclr-28418	97	12	individual	individual	ADJ
iiclr-28418	97	13	taxpayer	taxpayer	NOUN
iiclr-28418	97	14	level	level	NOUN
iiclr-28418	97	15	such	such	ADJ
iiclr-28418	97	16	as	as	ADP
iiclr-28418	97	17	corporations	corporation	NOUN
iiclr-28418	97	18	and	and	CCONJ
iiclr-28418	97	19	trusts	trust	NOUN
iiclr-28418	97	20	,	,	PUNCT
iiclr-28418	97	21	however	however	ADV
iiclr-28418	97	22	for	for	SCONJ
iiclr-28418	97	23	the	the	DET
iiclr-28418	97	24	purposes	purpose	NOUN
iiclr-28418	97	25	of	of	ADP
iiclr-28418	97	26	this	this	DET
iiclr-28418	97	27	note	note	NOUN
iiclr-28418	97	28	the	the	DET
iiclr-28418	97	29	focus	focus	NOUN
iiclr-28418	97	30	is	be	AUX
iiclr-28418	97	31	directed	direct	VERB
iiclr-28418	97	32	towards	towards	ADP
iiclr-28418	97	33	individual	individual	ADJ
iiclr-28418	97	34	taxpayers	taxpayer	NOUN
iiclr-28418	97	35	.	.	PUNCT
iiclr-28418	98	1	comparison	comparison	NOUN
iiclr-28418	98	2	of	of	ADP
iiclr-28418	98	3	form	form	NOUN
iiclr-28418	98	4	8938	8938	NUM
iiclr-28418	98	5	and	and	CCONJ
iiclr-28418	98	6	fbar	fbar	NOUN
iiclr-28418	98	7	requirements	requirement	NOUN
iiclr-28418	98	8	,	,	PUNCT
iiclr-28418	98	9	internal	internal	ADJ
iiclr-28418	98	10	revenue	revenue	NOUN
iiclr-28418	98	11	serv	serv	X
iiclr-28418	98	12	.	.	PUNCT
iiclr-28418	99	1	(	(	PUNCT
iiclr-28418	99	2	sept	sept	PROPN
iiclr-28418	99	3	.	.	PROPN
iiclr-28418	99	4	2	2	NUM
iiclr-28418	99	5	,	,	PUNCT
iiclr-28418	99	6	2022	2022	NUM
iiclr-28418	99	7	)	)	PUNCT
iiclr-28418	99	8	,	,	PUNCT
iiclr-28418	99	9	https://www.irs.gov/businesses/comparison-of-form-8938-and-fbarrequirements	https://www.irs.gov/businesses/comparison-of-form-8938-and-fbarrequirement	VERB
iiclr-28418	99	10	[	[	X
iiclr-28418	99	11	https://perma.cc/pe45-vcq8	https://perma.cc/pe45-vcq8	X
iiclr-28418	99	12	]	]	X
iiclr-28418	99	13	;	;	PUNCT
iiclr-28418	99	14	31	31	NUM
iiclr-28418	99	15	u.s.c	u.s.c	NOUN
iiclr-28418	99	16	.	.	PUNCT
iiclr-28418	100	1	§	§	PROPN
iiclr-28418	100	2	5314	5314	NUM
iiclr-28418	100	3	.	.	PUNCT
iiclr-28418	101	1	15	15	NUM
iiclr-28418	101	2	.	.	NOUN
iiclr-28418	101	3	31	31	NUM
iiclr-28418	101	4	u.s.c	u.s.c	ADJ
iiclr-28418	101	5	.	.	PUNCT
iiclr-28418	102	1	§	§	PROPN
iiclr-28418	102	2	5314(a	5314(a	NUM
iiclr-28418	102	3	)	)	PUNCT
iiclr-28418	102	4	.	.	PUNCT
iiclr-28418	103	1	it	it	PRON
iiclr-28418	103	2	is	be	AUX
iiclr-28418	103	3	also	also	ADV
iiclr-28418	103	4	worth	worth	ADJ
iiclr-28418	103	5	noting	note	VERB
iiclr-28418	103	6	that	that	SCONJ
iiclr-28418	103	7	31	31	NUM
iiclr-28418	103	8	u.s.c	u.s.c	NOUN
iiclr-28418	103	9	.	.	PUNCT
iiclr-28418	104	1	§	§	PROPN
iiclr-28418	104	2	5314(b	5314(b	NOUN
iiclr-28418	104	3	)	)	PUNCT
iiclr-28418	104	4	outlines	outline	VERB
iiclr-28418	104	5	further	further	ADJ
iiclr-28418	104	6	parameters	parameter	NOUN
iiclr-28418	104	7	for	for	ADP
iiclr-28418	104	8	which	which	PRON
iiclr-28418	104	9	the	the	DET
iiclr-28418	104	10	secretary	secretary	NOUN
iiclr-28418	104	11	can	can	AUX
iiclr-28418	104	12	require	require	VERB
iiclr-28418	104	13	further	further	ADJ
iiclr-28418	104	14	clarification	clarification	NOUN
iiclr-28418	104	15	for	for	ADP
iiclr-28418	104	16	each	each	DET
iiclr-28418	104	17	transaction	transaction	NOUN
iiclr-28418	104	18	.	.	PUNCT
iiclr-28418	105	1	16	16	NUM
iiclr-28418	105	2	.	.	X
iiclr-28418	105	3	31	31	NUM
iiclr-28418	105	4	c.f.r	c.f.r	NOUN
iiclr-28418	105	5	.	.	PUNCT
iiclr-28418	106	1	§	§	PROPN
iiclr-28418	106	2	1010.350(g)(1	1010.350(g)(1	NUM
iiclr-28418	106	3	)	)	PUNCT
iiclr-28418	106	4	.	.	PUNCT
iiclr-28418	107	1	17	17	NUM
iiclr-28418	107	2	.	.	PUNCT
iiclr-28418	108	1	i	i	PRON
iiclr-28418	108	2	d.	d.	PROPN
iiclr-28418	108	3	18	18	NUM
iiclr-28418	108	4	.	.	PUNCT
iiclr-28418	108	5	31	31	NUM
iiclr-28418	108	6	u.s.c	u.s.c	ADJ
iiclr-28418	108	7	.	.	PUNCT
iiclr-28418	109	1	§	§	PROPN
iiclr-28418	109	2	5316(b	5316(b	NUM
iiclr-28418	109	3	)	)	PUNCT
iiclr-28418	109	4	.	.	PUNCT
iiclr-28418	110	1	note	note	VERB
iiclr-28418	110	2	that	that	SCONJ
iiclr-28418	110	3	a	a	DET
iiclr-28418	110	4	fifth	fifth	ADJ
iiclr-28418	110	5	requirement	requirement	NOUN
iiclr-28418	110	6	leaves	leave	VERB
iiclr-28418	110	7	the	the	DET
iiclr-28418	110	8	door	door	NOUN
iiclr-28418	110	9	open	open	ADJ
iiclr-28418	110	10	for	for	SCONJ
iiclr-28418	110	11	the	the	DET
iiclr-28418	110	12	secretary	secretary	NOUN
iiclr-28418	110	13	to	to	PART
iiclr-28418	110	14	prescribe	prescribe	VERB
iiclr-28418	110	15	“	"	PUNCT
iiclr-28418	110	16	additional	additional	ADJ
iiclr-28418	110	17	information	information	NOUN
iiclr-28418	110	18	”	"	PUNCT
iiclr-28418	110	19	to	to	PART
iiclr-28418	110	20	be	be	AUX
iiclr-28418	110	21	provided	provide	VERB
iiclr-28418	110	22	at	at	ADP
iiclr-28418	110	23	the	the	DET
iiclr-28418	110	24	secretary	secretary	NOUN
iiclr-28418	110	25	’s	’s	PART
iiclr-28418	110	26	discretion	discretion	NOUN
iiclr-28418	110	27	.	.	PUNCT
iiclr-28418	111	1	19	19	NUM
iiclr-28418	111	2	.	.	PUNCT
iiclr-28418	111	3	internal	internal	ADJ
iiclr-28418	111	4	revenue	revenue	NOUN
iiclr-28418	111	5	serv	serv	X
iiclr-28418	111	6	.	.	PUNCT
iiclr-28418	111	7	,	,	PUNCT
iiclr-28418	111	8	supra	supra	PROPN
iiclr-28418	111	9	note	note	PROPN
iiclr-28418	111	10	14	14	NUM
iiclr-28418	111	11	.	.	PUNCT
iiclr-28418	112	1	https://perma.cc/pe45-vcq8	https://perma.cc/pe45-vcq8	PROPN
iiclr-28418	112	2	https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar	https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar	ADJ
iiclr-28418	112	3	2024	2024	NUM
iiclr-28418	112	4	]	]	PUNCT
iiclr-28418	112	5	should	should	AUX
iiclr-28418	112	6	i	i	PRON
iiclr-28418	112	7	stay	stay	VERB
iiclr-28418	112	8	,	,	PUNCT
iiclr-28418	112	9	or	or	CCONJ
iiclr-28418	112	10	should	should	AUX
iiclr-28418	112	11	i	i	PRON
iiclr-28418	112	12	go	go	VERB
iiclr-28418	112	13	?	?	PUNCT
iiclr-28418	113	1	353	353	NUM
iiclr-28418	113	2	accounts	account	NOUN
iiclr-28418	113	3	exceeding	exceed	VERB
iiclr-28418	113	4	$	$	SYM
iiclr-28418	113	5	10,000	10,000	NUM
iiclr-28418	113	6	maintained	maintain	VERB
iiclr-28418	113	7	during	during	ADP
iiclr-28418	113	8	the	the	DET
iiclr-28418	113	9	previous	previous	ADJ
iiclr-28418	113	10	calendar	calendar	NOUN
iiclr-28418	113	11	year	year	NOUN
iiclr-28418	113	12	.	.	PUNCT
iiclr-28418	113	13	”	"	PUNCT
iiclr-28418	114	1	20	20	NUM
iiclr-28418	114	2	despite	despite	SCONJ
iiclr-28418	114	3	this	this	DET
iiclr-28418	114	4	straightforward	straightforward	ADJ
iiclr-28418	114	5	description	description	NOUN
iiclr-28418	114	6	,	,	PUNCT
iiclr-28418	114	7	the	the	DET
iiclr-28418	114	8	targeted	target	VERB
iiclr-28418	114	9	accounts	account	NOUN
iiclr-28418	114	10	for	for	ADP
iiclr-28418	114	11	dual	dual	ADJ
iiclr-28418	114	12	citizens	citizen	NOUN
iiclr-28418	114	13	can	can	AUX
iiclr-28418	114	14	be	be	AUX
iiclr-28418	114	15	broadly	broadly	ADV
iiclr-28418	114	16	defined	define	VERB
iiclr-28418	114	17	to	to	PART
iiclr-28418	114	18	include	include	VERB
iiclr-28418	114	19	several	several	ADJ
iiclr-28418	114	20	accounts	account	NOUN
iiclr-28418	114	21	from	from	ADP
iiclr-28418	114	22	mutual	mutual	ADJ
iiclr-28418	114	23	funds	fund	NOUN
iiclr-28418	114	24	and	and	CCONJ
iiclr-28418	114	25	canadian	canadian	ADJ
iiclr-28418	114	26	disability	disability	NOUN
iiclr-28418	114	27	funds.21	funds.21	NOUN
iiclr-28418	114	28	there	there	PRON
iiclr-28418	114	29	are	be	VERB
iiclr-28418	114	30	both	both	PRON
iiclr-28418	114	31	willful	willful	ADJ
iiclr-28418	114	32	and	and	CCONJ
iiclr-28418	114	33	non	non	ADJ
iiclr-28418	114	34	-	-	ADJ
iiclr-28418	114	35	willful	willful	ADJ
iiclr-28418	114	36	penalties	penalty	NOUN
iiclr-28418	114	37	for	for	ADP
iiclr-28418	114	38	violating	violate	VERB
iiclr-28418	114	39	the	the	DET
iiclr-28418	114	40	filing	filing	NOUN
iiclr-28418	114	41	requirements	requirement	NOUN
iiclr-28418	114	42	of	of	ADP
iiclr-28418	114	43	the	the	DET
iiclr-28418	114	44	fbar	fbar	NOUN
iiclr-28418	114	45	report	report	NOUN
iiclr-28418	114	46	,	,	PUNCT
iiclr-28418	114	47	with	with	SCONJ
iiclr-28418	114	48	the	the	DET
iiclr-28418	114	49	willful	willful	ADJ
iiclr-28418	114	50	violation	violation	NOUN
iiclr-28418	114	51	leading	lead	VERB
iiclr-28418	114	52	to	to	ADP
iiclr-28418	114	53	a	a	DET
iiclr-28418	114	54	maximum	maximum	NOUN
iiclr-28418	114	55	of	of	ADP
iiclr-28418	114	56	the	the	DET
iiclr-28418	114	57	greater	great	ADJ
iiclr-28418	114	58	of	of	ADP
iiclr-28418	114	59	$	$	SYM
iiclr-28418	114	60	100,000	100,000	NUM
iiclr-28418	114	61	or	or	CCONJ
iiclr-28418	114	62	50	50	NUM
iiclr-28418	114	63	percent	percent	NOUN
iiclr-28418	114	64	of	of	ADP
iiclr-28418	114	65	the	the	DET
iiclr-28418	114	66	amount	amount	NOUN
iiclr-28418	114	67	of	of	ADP
iiclr-28418	114	68	the	the	DET
iiclr-28418	114	69	transaction	transaction	NOUN
iiclr-28418	114	70	or	or	CCONJ
iiclr-28418	114	71	balance	balance	NOUN
iiclr-28418	114	72	in	in	ADP
iiclr-28418	114	73	the	the	DET
iiclr-28418	114	74	account	account	NOUN
iiclr-28418	114	75	that	that	PRON
iiclr-28418	114	76	was	be	AUX
iiclr-28418	114	77	omitted.22	omitted.22	PROPN
iiclr-28418	114	78	the	the	DET
iiclr-28418	114	79	non	non	ADJ
iiclr-28418	114	80	-	-	ADJ
iiclr-28418	114	81	willful	willful	ADJ
iiclr-28418	114	82	penalty	penalty	NOUN
iiclr-28418	114	83	specifically	specifically	ADV
iiclr-28418	114	84	states	state	VERB
iiclr-28418	114	85	“	"	PUNCT
iiclr-28418	114	86	[	[	X
iiclr-28418	114	87	t]he	t]he	X
iiclr-28418	114	88	secretary	secretary	NOUN
iiclr-28418	114	89	of	of	ADP
iiclr-28418	114	90	the	the	DET
iiclr-28418	114	91	treasury	treasury	NOUN
iiclr-28418	114	92	may	may	AUX
iiclr-28418	114	93	impose	impose	VERB
iiclr-28418	114	94	a	a	DET
iiclr-28418	114	95	civil	civil	ADJ
iiclr-28418	114	96	money	money	NOUN
iiclr-28418	114	97	penalty	penalty	NOUN
iiclr-28418	114	98	on	on	ADP
iiclr-28418	114	99	any	any	DET
iiclr-28418	114	100	person	person	NOUN
iiclr-28418	114	101	who	who	PRON
iiclr-28418	114	102	violates	violate	VERB
iiclr-28418	114	103	,	,	PUNCT
iiclr-28418	114	104	or	or	CCONJ
iiclr-28418	114	105	causes	cause	VERB
iiclr-28418	114	106	any	any	DET
iiclr-28418	114	107	violation	violation	NOUN
iiclr-28418	114	108	of	of	ADP
iiclr-28418	114	109	,	,	PUNCT
iiclr-28418	114	110	any	any	DET
iiclr-28418	114	111	provision	provision	NOUN
iiclr-28418	114	112	of	of	ADP
iiclr-28418	114	113	section	section	NOUN
iiclr-28418	114	114	5314	5314	NUM
iiclr-28418	114	115	.	.	PUNCT
iiclr-28418	114	116	.	.	PUNCT
iiclr-28418	115	1	.	.	PUNCT
iiclr-28418	116	1	shall	shall	AUX
iiclr-28418	116	2	not	not	PART
iiclr-28418	116	3	exceed	exceed	VERB
iiclr-28418	116	4	$	$	SYM
iiclr-28418	116	5	10,000	10,000	NUM
iiclr-28418	116	6	”	"	PUNCT
iiclr-28418	116	7	in	in	ADP
iiclr-28418	116	8	addition	addition	NOUN
iiclr-28418	116	9	to	to	ADP
iiclr-28418	116	10	the	the	DET
iiclr-28418	116	11	previously	previously	ADV
iiclr-28418	116	12	mentioned	mention	VERB
iiclr-28418	116	13	willful	willful	ADJ
iiclr-28418	116	14	violation	violation	NOUN
iiclr-28418	116	15	penalty	penalty	NOUN
iiclr-28418	116	16	provisions	provision	NOUN
iiclr-28418	116	17	.	.	PUNCT
iiclr-28418	117	1	23	23	NUM
iiclr-28418	118	1	it	it	PRON
iiclr-28418	118	2	is	be	AUX
iiclr-28418	118	3	also	also	ADV
iiclr-28418	118	4	worth	worth	ADJ
iiclr-28418	118	5	noting	note	VERB
iiclr-28418	118	6	that	that	SCONJ
iiclr-28418	118	7	nonwillful	nonwillful	ADJ
iiclr-28418	118	8	violation	violation	NOUN
iiclr-28418	118	9	penalties	penalty	NOUN
iiclr-28418	118	10	can	can	AUX
iiclr-28418	118	11	be	be	AUX
iiclr-28418	118	12	avoided	avoid	VERB
iiclr-28418	118	13	if	if	SCONJ
iiclr-28418	118	14	the	the	DET
iiclr-28418	118	15	taxpayer	taxpayer	NOUN
iiclr-28418	118	16	shows	show	VERB
iiclr-28418	118	17	reasonable	reasonable	ADJ
iiclr-28418	118	18	cause	cause	NOUN
iiclr-28418	118	19	and	and	CCONJ
iiclr-28418	118	20	that	that	SCONJ
iiclr-28418	118	21	“	"	PUNCT
iiclr-28418	118	22	the	the	DET
iiclr-28418	118	23	amount	amount	NOUN
iiclr-28418	118	24	of	of	ADP
iiclr-28418	118	25	the	the	DET
iiclr-28418	118	26	transaction	transaction	NOUN
iiclr-28418	118	27	or	or	CCONJ
iiclr-28418	118	28	the	the	DET
iiclr-28418	118	29	balance	balance	NOUN
iiclr-28418	118	30	in	in	ADP
iiclr-28418	118	31	the	the	DET
iiclr-28418	118	32	account	account	NOUN
iiclr-28418	118	33	at	at	ADP
iiclr-28418	118	34	the	the	DET
iiclr-28418	118	35	time	time	NOUN
iiclr-28418	118	36	of	of	ADP
iiclr-28418	118	37	the	the	DET
iiclr-28418	118	38	transaction	transaction	NOUN
iiclr-28418	118	39	was	be	AUX
iiclr-28418	118	40	properly	properly	ADV
iiclr-28418	118	41	reported	report	VERB
iiclr-28418	118	42	.	.	PUNCT
iiclr-28418	118	43	”	"	PUNCT
iiclr-28418	119	1	24	24	NUM
iiclr-28418	119	2	the	the	DET
iiclr-28418	119	3	bank	bank	PROPN
iiclr-28418	119	4	secrecy	secrecy	NOUN
iiclr-28418	119	5	act	act	PROPN
iiclr-28418	119	6	and	and	CCONJ
iiclr-28418	119	7	,	,	PUNCT
iiclr-28418	119	8	by	by	ADP
iiclr-28418	119	9	association	association	NOUN
iiclr-28418	119	10	,	,	PUNCT
iiclr-28418	119	11	fbar	fbar	PROPN
iiclr-28418	119	12	,	,	PUNCT
iiclr-28418	119	13	are	be	AUX
iiclr-28418	119	14	codified	codify	VERB
iiclr-28418	119	15	under	under	ADP
iiclr-28418	119	16	title	title	NOUN
iiclr-28418	119	17	31	31	NUM
iiclr-28418	119	18	of	of	ADP
iiclr-28418	119	19	the	the	DET
iiclr-28418	119	20	united	united	PROPN
iiclr-28418	119	21	states	states	PROPN
iiclr-28418	119	22	code	code	PROPN
iiclr-28418	119	23	rather	rather	ADV
iiclr-28418	119	24	than	than	ADP
iiclr-28418	119	25	title	title	NOUN
iiclr-28418	119	26	26	26	NUM
iiclr-28418	119	27	since	since	SCONJ
iiclr-28418	119	28	the	the	DET
iiclr-28418	119	29	goal	goal	NOUN
iiclr-28418	119	30	of	of	ADP
iiclr-28418	119	31	the	the	DET
iiclr-28418	119	32	bank	bank	PROPN
iiclr-28418	119	33	secrecy	secrecy	NOUN
iiclr-28418	119	34	act	act	NOUN
iiclr-28418	119	35	is	be	AUX
iiclr-28418	119	36	not	not	PART
iiclr-28418	119	37	just	just	ADV
iiclr-28418	119	38	tax	tax	NOUN
iiclr-28418	119	39	related	relate	VERB
iiclr-28418	119	40	but	but	CCONJ
iiclr-28418	119	41	is	be	AUX
iiclr-28418	119	42	focused	focus	VERB
iiclr-28418	119	43	on	on	ADP
iiclr-28418	119	44	curbing	curb	VERB
iiclr-28418	119	45	financial	financial	ADJ
iiclr-28418	119	46	crimes	crime	NOUN
iiclr-28418	119	47	and	and	CCONJ
iiclr-28418	119	48	related	relate	VERB
iiclr-28418	119	49	various	various	ADJ
iiclr-28418	119	50	other	other	ADJ
iiclr-28418	119	51	crimes	crime	NOUN
iiclr-28418	119	52	such	such	ADJ
iiclr-28418	119	53	as	as	ADP
iiclr-28418	119	54	the	the	DET
iiclr-28418	119	55	financing	financing	NOUN
iiclr-28418	119	56	of	of	ADP
iiclr-28418	119	57	terrorism	terrorism	NOUN
iiclr-28418	119	58	and	and	CCONJ
iiclr-28418	119	59	prevention	prevention	NOUN
iiclr-28418	119	60	of	of	ADP
iiclr-28418	119	61	fraud	fraud	NOUN
iiclr-28418	119	62	against	against	ADP
iiclr-28418	119	63	financial	financial	ADJ
iiclr-28418	119	64	institutions	institution	NOUN
iiclr-28418	119	65	.	.	PUNCT
iiclr-28418	120	1	25	25	NUM
iiclr-28418	120	2	this	this	PRON
iiclr-28418	120	3	means	mean	VERB
iiclr-28418	120	4	that	that	SCONJ
iiclr-28418	120	5	the	the	DET
iiclr-28418	120	6	fbar	fbar	NOUN
iiclr-28418	120	7	is	be	AUX
iiclr-28418	120	8	primarily	primarily	ADV
iiclr-28418	120	9	under	under	ADP
iiclr-28418	120	10	the	the	DET
iiclr-28418	120	11	regulatory	regulatory	ADJ
iiclr-28418	120	12	body	body	NOUN
iiclr-28418	120	13	of	of	ADP
iiclr-28418	120	14	the	the	DET
iiclr-28418	120	15	financial	financial	ADJ
iiclr-28418	120	16	crimes	crime	NOUN
iiclr-28418	120	17	enforcement	enforcement	NOUN
iiclr-28418	120	18	network	network	NOUN
iiclr-28418	120	19	(	(	PUNCT
iiclr-28418	120	20	fincen	fincen	PROPN
iiclr-28418	120	21	)	)	PUNCT
iiclr-28418	120	22	,	,	PUNCT
iiclr-28418	120	23	whereas	whereas	SCONJ
iiclr-28418	120	24	the	the	DET
iiclr-28418	120	25	irs	irs	PROPN
iiclr-28418	120	26	oversees	oversee	VERB
iiclr-28418	120	27	the	the	DET
iiclr-28418	120	28	tax	tax	NOUN
iiclr-28418	120	29	side	side	NOUN
iiclr-28418	120	30	of	of	ADP
iiclr-28418	120	31	compliance	compliance	NOUN
iiclr-28418	120	32	.	.	PUNCT
iiclr-28418	121	1	26	26	NUM
iiclr-28418	121	2	overlap	overlap	NOUN
iiclr-28418	121	3	can	can	AUX
iiclr-28418	121	4	occur	occur	VERB
iiclr-28418	121	5	if	if	SCONJ
iiclr-28418	121	6	fincen	fincen	ADJ
iiclr-28418	121	7	detects	detect	NOUN
iiclr-28418	121	8	a	a	DET
iiclr-28418	121	9	violation	violation	NOUN
iiclr-28418	121	10	on	on	ADP
iiclr-28418	121	11	the	the	DET
iiclr-28418	121	12	fbar	fbar	NOUN
iiclr-28418	121	13	form	form	NOUN
iiclr-28418	121	14	which	which	PRON
iiclr-28418	121	15	it	it	PRON
iiclr-28418	121	16	then	then	ADV
iiclr-28418	121	17	may	may	AUX
iiclr-28418	121	18	transfer	transfer	VERB
iiclr-28418	121	19	to	to	ADP
iiclr-28418	121	20	the	the	DET
iiclr-28418	121	21	irs	irs	PROPN
iiclr-28418	121	22	to	to	PART
iiclr-28418	121	23	assess	assess	VERB
iiclr-28418	121	24	the	the	DET
iiclr-28418	121	25	penalty	penalty	NOUN
iiclr-28418	121	26	on	on	ADP
iiclr-28418	121	27	the	the	DET
iiclr-28418	121	28	taxpayer	taxpayer	NOUN
iiclr-28418	121	29	’s	’s	PART
iiclr-28418	121	30	return	return	NOUN
iiclr-28418	121	31	.	.	PUNCT
iiclr-28418	122	1	27	27	NUM
iiclr-28418	122	2	this	this	DET
iiclr-28418	122	3	dual	dual	ADJ
iiclr-28418	122	4	jurisdiction	jurisdiction	NOUN
iiclr-28418	122	5	—	—	PUNCT
iiclr-28418	122	6	—	—	PUNCT
iiclr-28418	122	7	—	—	PUNCT
iiclr-28418	122	8	—	—	PUNCT
iiclr-28418	122	9	—	—	PUNCT
iiclr-28418	122	10	—	—	PUNCT
iiclr-28418	122	11	—	—	PUNCT
iiclr-28418	122	12	—	—	PUNCT
iiclr-28418	122	13	—	—	PUNCT
iiclr-28418	122	14	—	—	PUNCT
iiclr-28418	122	15	—	—	PUNCT
iiclr-28418	122	16	—	—	PUNCT
iiclr-28418	122	17	—	—	PUNCT
iiclr-28418	122	18	—	—	PUNCT
iiclr-28418	122	19	—	—	PUNCT
iiclr-28418	122	20	—	—	PUNCT
iiclr-28418	122	21	—	—	PUNCT
iiclr-28418	122	22	—	—	PUNCT
iiclr-28418	122	23	—	—	PUNCT
iiclr-28418	122	24	—	—	PUNCT
iiclr-28418	122	25	—	—	PUNCT
iiclr-28418	122	26	—	—	PUNCT
iiclr-28418	122	27	—	—	PUNCT
iiclr-28418	122	28	—	—	PUNCT
iiclr-28418	122	29	—	—	PUNCT
iiclr-28418	122	30	—	—	PUNCT
iiclr-28418	122	31	—	—	PUNCT
iiclr-28418	122	32	—	—	PUNCT
iiclr-28418	122	33	—	—	PUNCT
iiclr-28418	122	34	20	20	NUM
iiclr-28418	122	35	.	.	SYM
iiclr-28418	122	36	31	31	NUM
iiclr-28418	122	37	c.f.r	c.f.r	NOUN
iiclr-28418	122	38	.	.	PUNCT
iiclr-28418	123	1	§	§	PROPN
iiclr-28418	123	2	1010.306(c	1010.306(c	NUM
iiclr-28418	123	3	)	)	PUNCT
iiclr-28418	123	4	(	(	PUNCT
iiclr-28418	123	5	2023	2023	NUM
iiclr-28418	123	6	)	)	PUNCT
iiclr-28418	123	7	.	.	PUNCT
iiclr-28418	124	1	21	21	NUM
iiclr-28418	124	2	.	.	PUNCT
iiclr-28418	125	1	see	see	VERB
iiclr-28418	125	2	christians	christians	PROPN
iiclr-28418	125	3	,	,	PUNCT
iiclr-28418	125	4	supra	supra	PROPN
iiclr-28418	125	5	note	note	NOUN
iiclr-28418	125	6	4	4	NUM
iiclr-28418	125	7	,	,	PUNCT
iiclr-28418	125	8	at	at	ADP
iiclr-28418	125	9	193	193	NUM
iiclr-28418	125	10	,	,	PUNCT
iiclr-28418	125	11	215	215	NUM
iiclr-28418	125	12	,	,	PUNCT
iiclr-28418	125	13	225	225	NUM
iiclr-28418	125	14	,	,	PUNCT
iiclr-28418	125	15	n.	n.	NOUN
iiclr-28418	125	16	83	83	NUM
iiclr-28418	125	17	,	,	PUNCT
iiclr-28418	125	18	127	127	NUM
iiclr-28418	125	19	;	;	PUNCT
iiclr-28418	125	20	eastman	eastman	NOUN
iiclr-28418	125	21	-	-	PUNCT
iiclr-28418	125	22	timmons	timmon	NOUN
iiclr-28418	125	23	,	,	PUNCT
iiclr-28418	125	24	supra	supra	PROPN
iiclr-28418	125	25	note	note	NOUN
iiclr-28418	125	26	1	1	NUM
iiclr-28418	125	27	,	,	PUNCT
iiclr-28418	125	28	at	at	ADP
iiclr-28418	125	29	67	67	NUM
iiclr-28418	125	30	,	,	PUNCT
iiclr-28418	125	31	97	97	NUM
iiclr-28418	125	32	-	-	SYM
iiclr-28418	125	33	98	98	NUM
iiclr-28418	125	34	,	,	PUNCT
iiclr-28418	125	35	112	112	NUM
iiclr-28418	125	36	.	.	PUNCT
iiclr-28418	126	1	22	22	NUM
iiclr-28418	126	2	.	.	X
iiclr-28418	127	1	31	31	NUM
iiclr-28418	127	2	u.s.c	u.s.c	ADJ
iiclr-28418	127	3	.	.	PUNCT
iiclr-28418	128	1	§	§	PROPN
iiclr-28418	128	2	5321(a)(5)(c)(i)(i)-(ii	5321(a)(5)(c)(i)(i)-(ii	NUM
iiclr-28418	128	3	)	)	PUNCT
iiclr-28418	128	4	.	.	PUNCT
iiclr-28418	129	1	23	23	NUM
iiclr-28418	129	2	.	.	X
iiclr-28418	130	1	31	31	NUM
iiclr-28418	130	2	u.s.c	u.s.c	ADJ
iiclr-28418	130	3	.	.	PUNCT
iiclr-28418	131	1	§	§	PROPN
iiclr-28418	131	2	5321(a)(5)(a)-(b	5321(a)(5)(a)-(b	NUM
iiclr-28418	131	3	)	)	PUNCT
iiclr-28418	131	4	.	.	PUNCT
iiclr-28418	132	1	24	24	NUM
iiclr-28418	132	2	.	.	X
iiclr-28418	132	3	31	31	NUM
iiclr-28418	132	4	u.s.c	u.s.c	ADJ
iiclr-28418	132	5	.	.	PUNCT
iiclr-28418	133	1	§	§	PROPN
iiclr-28418	133	2	5321(a)(5)(b	5321(a)(5)(b	NUM
iiclr-28418	133	3	)	)	PUNCT
iiclr-28418	133	4	.	.	PUNCT
iiclr-28418	134	1	25	25	NUM
iiclr-28418	134	2	.	.	PUNCT
iiclr-28418	135	1	fincen	fincen	PROPN
iiclr-28418	135	2	’s	’s	PART
iiclr-28418	135	3	commitment	commitment	NOUN
iiclr-28418	135	4	to	to	PART
iiclr-28418	135	5	open	open	VERB
iiclr-28418	135	6	government	government	NOUN
iiclr-28418	135	7	,	,	PUNCT
iiclr-28418	135	8	fin	fin	NOUN
iiclr-28418	135	9	.	.	PUNCT
iiclr-28418	136	1	crimes	crime	NOUN
iiclr-28418	136	2	enf’t	enf’t	NOUN
iiclr-28418	136	3	network	network	PROPN
iiclr-28418	136	4	,	,	PUNCT
iiclr-28418	136	5	https://www	https://www	PROPN
iiclr-28418	136	6	.	.	PUNCT
iiclr-28418	136	7	fincen.gov/fincens-commitment-open-government	fincen.gov/fincens-commitment-open-government	PROPN
iiclr-28418	137	1	[	[	X
iiclr-28418	137	2	https://perma.cc/hj6v-r4w2	https://perma.cc/hj6v-r4w2	X
iiclr-28418	137	3	]	]	X
iiclr-28418	137	4	(	(	PUNCT
iiclr-28418	137	5	last	last	ADV
iiclr-28418	137	6	visited	visit	VERB
iiclr-28418	137	7	nov	nov	PROPN
iiclr-28418	137	8	.	.	PROPN
iiclr-28418	137	9	20	20	NUM
iiclr-28418	137	10	,	,	PUNCT
iiclr-28418	137	11	2022	2022	NUM
iiclr-28418	137	12	)	)	PUNCT
iiclr-28418	137	13	;	;	PUNCT
iiclr-28418	138	1	pub	pub	NOUN
iiclr-28418	138	2	.	.	PUNCT
iiclr-28418	139	1	l.	l.	PROPN
iiclr-28418	139	2	no.107	no.107	PROPN
iiclr-28418	139	3	-	-	PUNCT
iiclr-28418	139	4	56	56	NUM
iiclr-28418	139	5	,	,	PUNCT
iiclr-28418	139	6	107th	107th	ADJ
iiclr-28418	139	7	cong	cong	NOUN
iiclr-28418	139	8	.	.	PUNCT
iiclr-28418	139	9	,	,	PUNCT
iiclr-28418	139	10	§	§	PROPN
iiclr-28418	139	11	357	357	NUM
iiclr-28418	139	12	,	,	PUNCT
iiclr-28418	139	13	115	115	NUM
iiclr-28418	139	14	stat	stat	NOUN
iiclr-28418	139	15	.	.	PUNCT
iiclr-28418	140	1	272	272	NUM
iiclr-28418	140	2	(	(	PUNCT
iiclr-28418	140	3	2001	2001	NUM
iiclr-28418	140	4	)	)	PUNCT
iiclr-28418	140	5	(	(	PUNCT
iiclr-28418	140	6	notes	note	VERB
iiclr-28418	140	7	the	the	DET
iiclr-28418	140	8	difference	difference	NOUN
iiclr-28418	140	9	the	the	PRON
iiclr-28418	140	10	with	with	ADP
iiclr-28418	140	11	which	which	PRON
iiclr-28418	140	12	the	the	DET
iiclr-28418	140	13	irs	irs	PROPN
iiclr-28418	140	14	uses	use	VERB
iiclr-28418	140	15	the	the	DET
iiclr-28418	140	16	information	information	NOUN
iiclr-28418	140	17	reported	report	VERB
iiclr-28418	140	18	to	to	PART
iiclr-28418	140	19	fincen	fincen	VERB
iiclr-28418	140	20	via	via	ADP
iiclr-28418	140	21	the	the	DET
iiclr-28418	140	22	fbar	fbar	NOUN
iiclr-28418	140	23	)	)	PUNCT
iiclr-28418	140	24	.	.	PUNCT
iiclr-28418	141	1	26	26	NUM
iiclr-28418	141	2	.	.	PUNCT
iiclr-28418	142	1	itg	itg	PROPN
iiclr-28418	142	2	faq	faq	NOUN
iiclr-28418	142	3	#	#	SYM
iiclr-28418	142	4	1	1	NUM
iiclr-28418	142	5	answer	answer	NOUN
iiclr-28418	142	6	what	what	PRON
iiclr-28418	142	7	is	be	AUX
iiclr-28418	142	8	the	the	DET
iiclr-28418	142	9	intent	intent	NOUN
iiclr-28418	142	10	of	of	ADP
iiclr-28418	142	11	title	title	NOUN
iiclr-28418	142	12	31	31	NUM
iiclr-28418	142	13	?	?	PUNCT
iiclr-28418	142	14	,	,	PUNCT
iiclr-28418	142	15	internal	internal	ADJ
iiclr-28418	142	16	revenue	revenue	NOUN
iiclr-28418	142	17	serv	serv	X
iiclr-28418	142	18	.	.	PUNCT
iiclr-28418	143	1	(	(	PUNCT
iiclr-28418	143	2	dec	dec	PROPN
iiclr-28418	143	3	.	.	PROPN
iiclr-28418	143	4	21	21	NUM
iiclr-28418	143	5	,	,	PUNCT
iiclr-28418	143	6	2021	2021	NUM
iiclr-28418	143	7	)	)	PUNCT
iiclr-28418	143	8	,	,	PUNCT
iiclr-28418	143	9	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-1-answerwhat-is-the-intent-of-title-31	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-1-answerwhat-is-the-intent-of-title-31	VERB
iiclr-28418	143	10	[	[	X
iiclr-28418	143	11	https://perma.cc/2y2r-af8d	https://perma.cc/2y2r-af8d	NUM
iiclr-28418	143	12	]	]	X
iiclr-28418	143	13	;	;	PUNCT
iiclr-28418	143	14	itg	itg	PROPN
iiclr-28418	143	15	faq	faq	NOUN
iiclr-28418	143	16	#	#	SYM
iiclr-28418	143	17	2	2	NUM
iiclr-28418	143	18	answer	answer	NOUN
iiclr-28418	143	19	-	-	PUNCT
iiclr-28418	143	20	what	what	DET
iiclr-28418	143	21	role	role	NOUN
iiclr-28418	143	22	does	do	AUX
iiclr-28418	143	23	the	the	DET
iiclr-28418	143	24	irs	irs	PROPN
iiclr-28418	143	25	have	have	VERB
iiclr-28418	143	26	in	in	ADP
iiclr-28418	143	27	the	the	DET
iiclr-28418	143	28	enforcement	enforcement	NOUN
iiclr-28418	143	29	of	of	ADP
iiclr-28418	143	30	title	title	NOUN
iiclr-28418	143	31	31	31	NUM
iiclr-28418	143	32	?	?	PUNCT
iiclr-28418	143	33	,	,	PUNCT
iiclr-28418	143	34	internal	internal	ADJ
iiclr-28418	143	35	revenue	revenue	NOUN
iiclr-28418	143	36	serv	serv	X
iiclr-28418	143	37	.	.	PUNCT
iiclr-28418	144	1	(	(	PUNCT
iiclr-28418	144	2	dec	dec	PROPN
iiclr-28418	144	3	.	.	PROPN
iiclr-28418	144	4	27	27	NUM
iiclr-28418	144	5	,	,	PUNCT
iiclr-28418	144	6	2021	2021	NUM
iiclr-28418	144	7	)	)	PUNCT
iiclr-28418	144	8	,	,	PUNCT
iiclr-28418	144	9	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-2-answer-what-roledoes-the-irs-have-in-the-enforcement-of-title-31	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-2-answer-what-roledoes-the-irs-have-in-the-enforcement-of-title-31	VERB
iiclr-28418	145	1	[	[	X
iiclr-28418	145	2	https://perma.cc/t5yl-8nud	https://perma.cc/t5yl-8nud	X
iiclr-28418	145	3	]	]	PUNCT
iiclr-28418	145	4	.	.	PUNCT
iiclr-28418	146	1	27	27	NUM
iiclr-28418	146	2	.	.	PUNCT
iiclr-28418	147	1	the	the	DET
iiclr-28418	147	2	reason	reason	NOUN
iiclr-28418	147	3	fincen	fincen	ADJ
iiclr-28418	147	4	can	can	AUX
iiclr-28418	147	5	transfer	transfer	VERB
iiclr-28418	147	6	this	this	DET
iiclr-28418	147	7	tax	tax	NOUN
iiclr-28418	147	8	related	relate	VERB
iiclr-28418	147	9	information	information	NOUN
iiclr-28418	147	10	over	over	ADP
iiclr-28418	147	11	to	to	ADP
iiclr-28418	147	12	the	the	DET
iiclr-28418	147	13	irs	irs	PROPN
iiclr-28418	147	14	is	be	AUX
iiclr-28418	147	15	because	because	SCONJ
iiclr-28418	147	16	the	the	DET
iiclr-28418	147	17	bank	bank	NOUN
iiclr-28418	147	18	secrecy	secrecy	NOUN
iiclr-28418	147	19	act	act	PROPN
iiclr-28418	147	20	is	be	AUX
iiclr-28418	147	21	promulgated	promulgate	VERB
iiclr-28418	147	22	under	under	ADP
iiclr-28418	147	23	title	title	NOUN
iiclr-28418	147	24	31	31	NUM
iiclr-28418	147	25	of	of	ADP
iiclr-28418	147	26	the	the	DET
iiclr-28418	147	27	u.s.c	u.s.c	NOUN
iiclr-28418	147	28	.	.	PUNCT
iiclr-28418	148	1	and	and	CCONJ
iiclr-28418	148	2	is	be	AUX
iiclr-28418	148	3	thus	thus	ADV
iiclr-28418	148	4	not	not	PART
iiclr-28418	148	5	subject	subject	ADJ
iiclr-28418	148	6	to	to	ADP
iiclr-28418	148	7	the	the	DET
iiclr-28418	148	8	same	same	ADJ
iiclr-28418	148	9	confidentiality	confidentiality	NOUN
iiclr-28418	148	10	rules	rule	VERB
iiclr-28418	148	11	that	that	SCONJ
iiclr-28418	148	12	the	the	DET
iiclr-28418	148	13	irs	irs	PROPN
iiclr-28418	148	14	is	be	AUX
iiclr-28418	148	15	subject	subject	ADJ
iiclr-28418	148	16	to	to	ADP
iiclr-28418	148	17	under	under	ADP
iiclr-28418	148	18	title	title	NOUN
iiclr-28418	148	19	26	26	NUM
iiclr-28418	148	20	(	(	PUNCT
iiclr-28418	148	21	specifically	specifically	ADV
iiclr-28418	148	22	,	,	PUNCT
iiclr-28418	148	23	i.r.c	i.r.c	NOUN
iiclr-28418	148	24	.	.	PUNCT
iiclr-28418	149	1	§	§	PROPN
iiclr-28418	149	2	6103	6103	NUM
iiclr-28418	149	3	)	)	PUNCT
iiclr-28418	149	4	;	;	PUNCT
iiclr-28418	149	5	31	31	NUM
iiclr-28418	149	6	u.s.c	u.s.c	NOUN
iiclr-28418	149	7	.	.	PUNCT
iiclr-28418	150	1	§	§	PROPN
iiclr-28418	150	2	5324	5324	NUM
iiclr-28418	150	3	;	;	PUNCT
iiclr-28418	150	4	fincen	fincen	PROPN
iiclr-28418	150	5	’s	’s	PART
iiclr-28418	150	6	commitment	commitment	NOUN
iiclr-28418	150	7	to	to	PART
iiclr-28418	150	8	open	open	VERB
iiclr-28418	150	9	government	government	NOUN
iiclr-28418	150	10	,	,	PUNCT
iiclr-28418	150	11	fin	fin	NOUN
iiclr-28418	150	12	.	.	PUNCT
iiclr-28418	151	1	crimes	crime	NOUN
iiclr-28418	151	2	enf’t	enf’t	NOUN
iiclr-28418	151	3	network	network	NOUN
iiclr-28418	151	4	,	,	PUNCT
iiclr-28418	151	5	https://www.fincen.gov/fincens-commitment-open-government	https://www.fincen.gov/fincens-commitment-open-government	NOUN
iiclr-28418	152	1	[	[	X
iiclr-28418	152	2	https://perma.cc/hj6v-r4w2	https://perma.cc/hj6v-r4w2	X
iiclr-28418	152	3	]	]	X
iiclr-28418	152	4	(	(	PUNCT
iiclr-28418	152	5	last	last	ADV
iiclr-28418	152	6	visited	visit	VERB
iiclr-28418	152	7	nov	nov	PROPN
iiclr-28418	152	8	.	.	PROPN
iiclr-28418	152	9	20	20	NUM
iiclr-28418	152	10	,	,	PUNCT
iiclr-28418	152	11	2022	2022	NUM
iiclr-28418	152	12	)	)	PUNCT
iiclr-28418	152	13	;	;	PUNCT
iiclr-28418	153	1	pub	pub	NOUN
iiclr-28418	153	2	.	.	PUNCT
iiclr-28418	154	1	l.	l.	PROPN
iiclr-28418	154	2	no	no	INTJ
iiclr-28418	154	3	.	.	PUNCT
iiclr-28418	155	1	107	107	NUM
iiclr-28418	155	2	-	-	SYM
iiclr-28418	155	3	56	56	NUM
iiclr-28418	155	4	,	,	PUNCT
iiclr-28418	155	5	107th	107th	ADJ
iiclr-28418	155	6	cong	cong	NOUN
iiclr-28418	155	7	.	.	PROPN
iiclr-28418	155	8	,	,	PUNCT
iiclr-28418	155	9	§	§	PROPN
iiclr-28418	155	10	§	§	PROPN
iiclr-28418	155	11	357	357	NUM
iiclr-28418	155	12	,	,	PUNCT
iiclr-28418	155	13	5319	5319	NUM
iiclr-28418	155	14	,	,	PUNCT
iiclr-28418	155	15	115	115	NUM
iiclr-28418	155	16	stat	stat	NOUN
iiclr-28418	155	17	.	.	PUNCT
iiclr-28418	156	1	272	272	NUM
iiclr-28418	156	2	(	(	PUNCT
iiclr-28418	156	3	2001	2001	NUM
iiclr-28418	156	4	)	)	PUNCT
iiclr-28418	156	5	.	.	PUNCT
iiclr-28418	157	1	https://perma.cc/hj6v-r4w2	https://perma.cc/hj6v-r4w2	PROPN
iiclr-28418	157	2	https://www.fincen.gov/fincens-commitment-open-government	https://www.fincen.gov/fincens-commitment-open-government	PROPN
iiclr-28418	157	3	https://perma.cc/t5yl-8nud	https://perma.cc/t5yl-8nud	NOUN
iiclr-28418	157	4	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-2-answer-what-role	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-2-answer-what-role	PROPN
iiclr-28418	157	5	https://perma.cc/2y2r-af8d	https://perma.cc/2y2r-af8d	NUM
iiclr-28418	157	6	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-1-answer	https://www.irs.gov/government-entities/indian-tribal-governments/itg-faq-1-answer	PROPN
iiclr-28418	157	7	https://perma.cc/hj6v-r4w2	https://perma.cc/hj6v-r4w2	PROPN
iiclr-28418	157	8	https://fincen.gov/fincens-commitment-open-government	https://fincen.gov/fincens-commitment-open-government	NOUN
iiclr-28418	158	1	https://www	https://www	PROPN
iiclr-28418	158	2	indiana	indiana	PROPN
iiclr-28418	158	3	int’l	int’l	PROPN
iiclr-28418	158	4	&	&	CCONJ
iiclr-28418	158	5	comp	comp	PROPN
iiclr-28418	158	6	.	.	PUNCT
iiclr-28418	159	1	law	law	NOUN
iiclr-28418	159	2	review	review	NOUN
iiclr-28418	160	1	[	[	X
iiclr-28418	160	2	vol	vol	NOUN
iiclr-28418	160	3	.	.	PUNCT
iiclr-28418	160	4	34:349	34:349	NUM
iiclr-28418	160	5	354	354	NUM
iiclr-28418	160	6	could	could	AUX
iiclr-28418	160	7	be	be	AUX
iiclr-28418	160	8	confusing	confusing	ADJ
iiclr-28418	160	9	to	to	ADP
iiclr-28418	160	10	taxpayers	taxpayer	NOUN
iiclr-28418	160	11	and	and	CCONJ
iiclr-28418	160	12	practitioners	practitioner	NOUN
iiclr-28418	160	13	alike	alike	ADV
iiclr-28418	160	14	.	.	PUNCT
iiclr-28418	161	1	28	28	NUM
iiclr-28418	162	1	a	a	DET
iiclr-28418	162	2	circuit	circuit	NOUN
iiclr-28418	162	3	split	split	VERB
iiclr-28418	162	4	between	between	ADP
iiclr-28418	162	5	the	the	DET
iiclr-28418	162	6	9th	9th	NOUN
iiclr-28418	162	7	and	and	CCONJ
iiclr-28418	162	8	the	the	DET
iiclr-28418	162	9	5th	5th	ADJ
iiclr-28418	162	10	circuit	circuit	NOUN
iiclr-28418	162	11	courts	court	NOUN
iiclr-28418	162	12	of	of	ADP
iiclr-28418	162	13	appeals	appeal	NOUN
iiclr-28418	162	14	on	on	ADP
iiclr-28418	162	15	whether	whether	SCONJ
iiclr-28418	162	16	a	a	DET
iiclr-28418	162	17	non	non	ADJ
iiclr-28418	162	18	-	-	ADJ
iiclr-28418	162	19	willful	willful	ADJ
iiclr-28418	162	20	penalty	penalty	NOUN
iiclr-28418	162	21	should	should	AUX
iiclr-28418	162	22	be	be	AUX
iiclr-28418	162	23	imposed	impose	VERB
iiclr-28418	162	24	per	per	ADP
iiclr-28418	162	25	taxpayer	taxpayer	NOUN
iiclr-28418	162	26	or	or	CCONJ
iiclr-28418	162	27	per	per	ADP
iiclr-28418	162	28	account	account	NOUN
iiclr-28418	162	29	adds	add	VERB
iiclr-28418	162	30	to	to	ADP
iiclr-28418	162	31	the	the	DET
iiclr-28418	162	32	confusion	confusion	NOUN
iiclr-28418	162	33	.	.	PUNCT
iiclr-28418	163	1	29	29	NUM
iiclr-28418	163	2	b.	b.	PROPN
iiclr-28418	163	3	judgment	judgment	NOUN
iiclr-28418	163	4	call	call	NOUN
iiclr-28418	163	5	:	:	PUNCT
iiclr-28418	163	6	circuit	circuit	NOUN
iiclr-28418	163	7	split	split	VERB
iiclr-28418	163	8	over	over	ADP
iiclr-28418	163	9	fbar	fbar	PROPN
iiclr-28418	163	10	non	non	ADJ
iiclr-28418	163	11	-	-	ADJ
iiclr-28418	163	12	willful	willful	ADJ
iiclr-28418	163	13	penalty	penalty	NOUN
iiclr-28418	163	14	1	1	NUM
iiclr-28418	163	15	.	.	PUNCT
iiclr-28418	164	1	briefing	briefing	NOUN
iiclr-28418	164	2	boyd	boyd	NOUN
iiclr-28418	164	3	the	the	DET
iiclr-28418	164	4	first	first	ADJ
iiclr-28418	164	5	of	of	ADP
iiclr-28418	164	6	the	the	DET
iiclr-28418	164	7	two	two	NUM
iiclr-28418	164	8	circuit	circuit	NOUN
iiclr-28418	164	9	split	split	NOUN
iiclr-28418	164	10	cases	case	NOUN
iiclr-28418	164	11	involves	involve	VERB
iiclr-28418	164	12	defendant	defendant	NOUN
iiclr-28418	164	13	(	(	PUNCT
iiclr-28418	164	14	jane	jane	NOUN
iiclr-28418	164	15	boyd	boyd	PROPN
iiclr-28418	164	16	)	)	PUNCT
iiclr-28418	164	17	,	,	PUNCT
iiclr-28418	164	18	who	who	PRON
iiclr-28418	164	19	owned	own	VERB
iiclr-28418	164	20	fourteen	fourteen	NUM
iiclr-28418	164	21	foreign	foreign	ADJ
iiclr-28418	164	22	financial	financial	ADJ
iiclr-28418	164	23	accounts	account	NOUN
iiclr-28418	164	24	within	within	ADP
iiclr-28418	164	25	the	the	DET
iiclr-28418	164	26	united	united	ADJ
iiclr-28418	164	27	kingdom	kingdom	NOUN
iiclr-28418	164	28	that	that	PRON
iiclr-28418	164	29	had	have	VERB
iiclr-28418	164	30	balances	balance	NOUN
iiclr-28418	164	31	exceeding	exceed	VERB
iiclr-28418	164	32	$	$	SYM
iiclr-28418	164	33	10,000	10,000	NUM
iiclr-28418	164	34	.	.	PUNCT
iiclr-28418	165	1	30	30	NUM
iiclr-28418	166	1	the	the	DET
iiclr-28418	166	2	account	account	NOUN
iiclr-28418	166	3	balances	balance	NOUN
iiclr-28418	166	4	skyrocketed	skyrocket	VERB
iiclr-28418	166	5	in	in	ADP
iiclr-28418	166	6	the	the	DET
iiclr-28418	166	7	years	year	NOUN
iiclr-28418	166	8	2009	2009	NUM
iiclr-28418	166	9	-	-	SYM
iiclr-28418	166	10	2011	2011	NUM
iiclr-28418	166	11	because	because	SCONJ
iiclr-28418	166	12	of	of	ADP
iiclr-28418	166	13	an	an	DET
iiclr-28418	166	14	inheritance	inheritance	NOUN
iiclr-28418	166	15	she	she	PRON
iiclr-28418	166	16	received	receive	VERB
iiclr-28418	166	17	from	from	ADP
iiclr-28418	166	18	her	her	PRON
iiclr-28418	166	19	deceased	deceased	ADJ
iiclr-28418	166	20	father	father	NOUN
iiclr-28418	166	21	.	.	PUNCT
iiclr-28418	167	1	31	31	NUM
iiclr-28418	168	1	the	the	DET
iiclr-28418	168	2	accounts	account	NOUN
iiclr-28418	168	3	accrued	accrue	VERB
iiclr-28418	168	4	interest	interest	NOUN
iiclr-28418	168	5	and	and	CCONJ
iiclr-28418	168	6	dividends	dividend	NOUN
iiclr-28418	168	7	which	which	PRON
iiclr-28418	168	8	the	the	DET
iiclr-28418	168	9	defendant	defendant	NOUN
iiclr-28418	168	10	did	do	AUX
iiclr-28418	168	11	not	not	PART
iiclr-28418	168	12	report	report	VERB
iiclr-28418	168	13	for	for	ADP
iiclr-28418	168	14	2010	2010	NUM
iiclr-28418	168	15	until	until	SCONJ
iiclr-28418	168	16	the	the	DET
iiclr-28418	168	17	defendant	defendant	NOUN
iiclr-28418	168	18	opted	opt	VERB
iiclr-28418	168	19	to	to	PART
iiclr-28418	168	20	join	join	VERB
iiclr-28418	168	21	the	the	DET
iiclr-28418	168	22	offshore	offshore	ADJ
iiclr-28418	168	23	voluntary	voluntary	ADJ
iiclr-28418	168	24	disclosure	disclosure	NOUN
iiclr-28418	168	25	program	program	NOUN
iiclr-28418	168	26	(	(	PUNCT
iiclr-28418	168	27	ovdp	ovdp	PROPN
iiclr-28418	168	28	)	)	PUNCT
iiclr-28418	168	29	in	in	ADP
iiclr-28418	168	30	2012	2012	NUM
iiclr-28418	168	31	.	.	PUNCT
iiclr-28418	169	1	32	32	NUM
iiclr-28418	170	1	the	the	DET
iiclr-28418	170	2	defendant	defendant	NOUN
iiclr-28418	170	3	filed	file	VERB
iiclr-28418	170	4	amended	amend	VERB
iiclr-28418	170	5	returns	return	NOUN
iiclr-28418	170	6	with	with	ADP
iiclr-28418	170	7	the	the	DET
iiclr-28418	170	8	appropriate	appropriate	ADJ
iiclr-28418	170	9	fbar	fbar	NOUN
iiclr-28418	170	10	filings	filing	NOUN
iiclr-28418	170	11	for	for	ADP
iiclr-28418	170	12	2010	2010	NUM
iiclr-28418	170	13	,	,	PUNCT
iiclr-28418	170	14	but	but	CCONJ
iiclr-28418	170	15	then	then	ADV
iiclr-28418	170	16	decided	decide	VERB
iiclr-28418	170	17	to	to	PART
iiclr-28418	170	18	withdraw	withdraw	VERB
iiclr-28418	170	19	from	from	ADP
iiclr-28418	170	20	the	the	DET
iiclr-28418	170	21	ovdp	ovdp	NOUN
iiclr-28418	170	22	in	in	ADP
iiclr-28418	170	23	2014	2014	NUM
iiclr-28418	170	24	.	.	PUNCT
iiclr-28418	171	1	33	33	NUM
iiclr-28418	171	2	the	the	DET
iiclr-28418	171	3	irs	irs	PROPN
iiclr-28418	171	4	reviewed	review	VERB
iiclr-28418	171	5	the	the	DET
iiclr-28418	171	6	amended	amend	VERB
iiclr-28418	171	7	return	return	NOUN
iiclr-28418	171	8	for	for	ADP
iiclr-28418	171	9	penalties	penalty	NOUN
iiclr-28418	171	10	,	,	PUNCT
iiclr-28418	171	11	and	and	CCONJ
iiclr-28418	171	12	although	although	SCONJ
iiclr-28418	171	13	the	the	DET
iiclr-28418	171	14	fbar	fbar	NOUN
iiclr-28418	171	15	was	be	AUX
iiclr-28418	171	16	filled	fill	VERB
iiclr-28418	171	17	out	out	ADP
iiclr-28418	171	18	accurately	accurately	ADV
iiclr-28418	171	19	for	for	ADP
iiclr-28418	171	20	2010	2010	NUM
iiclr-28418	171	21	,	,	PUNCT
iiclr-28418	171	22	the	the	DET
iiclr-28418	171	23	irs	irs	PROPN
iiclr-28418	171	24	determined	determine	VERB
iiclr-28418	171	25	that	that	SCONJ
iiclr-28418	171	26	she	she	PRON
iiclr-28418	171	27	had	have	AUX
iiclr-28418	171	28	committed	commit	VERB
iiclr-28418	171	29	thirteen	thirteen	NUM
iiclr-28418	171	30	fbar	fbar	NOUN
iiclr-28418	171	31	violations	violation	NOUN
iiclr-28418	171	32	,	,	PUNCT
iiclr-28418	171	33	one	one	NUM
iiclr-28418	171	34	for	for	ADP
iiclr-28418	171	35	each	each	DET
iiclr-28418	171	36	account	account	NOUN
iiclr-28418	171	37	she	she	PRON
iiclr-28418	171	38	failed	fail	VERB
iiclr-28418	171	39	to	to	PART
iiclr-28418	171	40	timely	timely	ADJ
iiclr-28418	171	41	report	report	VERB
iiclr-28418	171	42	for	for	ADP
iiclr-28418	171	43	2010.34	2010.34	NUM
iiclr-28418	171	44	the	the	DET
iiclr-28418	171	45	irs	irs	PROPN
iiclr-28418	171	46	imposed	impose	VERB
iiclr-28418	171	47	a	a	DET
iiclr-28418	171	48	non	non	ADJ
iiclr-28418	171	49	-	-	ADJ
iiclr-28418	171	50	willful	willful	ADJ
iiclr-28418	171	51	penalty	penalty	NOUN
iiclr-28418	171	52	of	of	ADP
iiclr-28418	171	53	$	$	SYM
iiclr-28418	171	54	47,279	47,279	NUM
iiclr-28418	171	55	,	,	PUNCT
iiclr-28418	171	56	which	which	PRON
iiclr-28418	171	57	the	the	DET
iiclr-28418	171	58	defendant	defendant	NOUN
iiclr-28418	171	59	rejected	reject	VERB
iiclr-28418	171	60	arguing	argue	VERB
iiclr-28418	171	61	that	that	SCONJ
iiclr-28418	171	62	the	the	DET
iiclr-28418	171	63	penalty	penalty	NOUN
iiclr-28418	171	64	is	be	AUX
iiclr-28418	171	65	supposed	suppose	VERB
iiclr-28418	171	66	to	to	PART
iiclr-28418	171	67	be	be	AUX
iiclr-28418	171	68	$	$	SYM
iiclr-28418	171	69	10,000	10,000	NUM
iiclr-28418	171	70	total	total	NOUN
iiclr-28418	171	71	per	per	ADP
iiclr-28418	171	72	taxpayer	taxpayer	NOUN
iiclr-28418	171	73	,	,	PUNCT
iiclr-28418	171	74	not	not	PART
iiclr-28418	171	75	per	per	ADP
iiclr-28418	171	76	account	account	NOUN
iiclr-28418	171	77	.	.	PUNCT
iiclr-28418	172	1	35	35	NUM
iiclr-28418	172	2	this	this	PRON
iiclr-28418	172	3	is	be	AUX
iiclr-28418	172	4	because	because	SCONJ
iiclr-28418	172	5	the	the	DET
iiclr-28418	172	6	non	non	ADJ
iiclr-28418	172	7	-	-	ADJ
iiclr-28418	172	8	willful	willful	ADJ
iiclr-28418	172	9	violation	violation	NOUN
iiclr-28418	172	10	under	under	ADP
iiclr-28418	172	11	31	31	NUM
iiclr-28418	172	12	u.s.c	u.s.c	ADJ
iiclr-28418	172	13	.	.	PUNCT
iiclr-28418	173	1	§	§	PROPN
iiclr-28418	173	2	5321	5321	NUM
iiclr-28418	173	3	,	,	PUNCT
iiclr-28418	173	4	was	be	AUX
iiclr-28418	173	5	for	for	ADP
iiclr-28418	173	6	one	one	NUM
iiclr-28418	173	7	violation	violation	NOUN
iiclr-28418	173	8	of	of	ADP
iiclr-28418	173	9	the	the	DET
iiclr-28418	173	10	fbar	fbar	NOUN
iiclr-28418	173	11	report	report	NOUN
iiclr-28418	173	12	and	and	CCONJ
iiclr-28418	173	13	not	not	PART
iiclr-28418	173	14	by	by	ADP
iiclr-28418	173	15	account	account	NOUN
iiclr-28418	173	16	(	(	PUNCT
iiclr-28418	173	17	which	which	PRON
iiclr-28418	173	18	would	would	AUX
iiclr-28418	173	19	be	be	AUX
iiclr-28418	173	20	thirteen	thirteen	NUM
iiclr-28418	173	21	violations	violation	NOUN
iiclr-28418	173	22	in	in	ADP
iiclr-28418	173	23	this	this	DET
iiclr-28418	173	24	case	case	NOUN
iiclr-28418	173	25	)	)	PUNCT
iiclr-28418	173	26	.	.	PUNCT
iiclr-28418	174	1	36	36	NUM
iiclr-28418	174	2	the	the	DET
iiclr-28418	174	3	majority	majority	NOUN
iiclr-28418	174	4	held	hold	VERB
iiclr-28418	174	5	in	in	ADP
iiclr-28418	174	6	favor	favor	NOUN
iiclr-28418	174	7	of	of	ADP
iiclr-28418	174	8	the	the	DET
iiclr-28418	174	9	defendant	defendant	NOUN
iiclr-28418	174	10	boyd	boyd	PROPN
iiclr-28418	174	11	,	,	PUNCT
iiclr-28418	174	12	focusing	focus	VERB
iiclr-28418	174	13	on	on	ADP
iiclr-28418	174	14	the	the	DET
iiclr-28418	174	15	specific	specific	ADJ
iiclr-28418	174	16	issue	issue	NOUN
iiclr-28418	174	17	of	of	ADP
iiclr-28418	174	18	the	the	DET
iiclr-28418	174	19	case	case	NOUN
iiclr-28418	174	20	(	(	PUNCT
iiclr-28418	174	21	whether	whether	SCONJ
iiclr-28418	174	22	an	an	DET
iiclr-28418	174	23	untimely	untimely	ADJ
iiclr-28418	174	24	filing	filing	NOUN
iiclr-28418	174	25	of	of	ADP
iiclr-28418	174	26	the	the	DET
iiclr-28418	174	27	fbar	fbar	NOUN
iiclr-28418	174	28	form	form	NOUN
iiclr-28418	174	29	is	be	AUX
iiclr-28418	174	30	subject	subject	ADJ
iiclr-28418	174	31	to	to	ADP
iiclr-28418	174	32	one	one	NUM
iiclr-28418	174	33	or	or	CCONJ
iiclr-28418	174	34	multiple	multiple	ADJ
iiclr-28418	174	35	non	non	ADJ
iiclr-28418	174	36	-	-	ADJ
iiclr-28418	174	37	willful	willful	ADJ
iiclr-28418	174	38	violations	violation	NOUN
iiclr-28418	174	39	)	)	PUNCT
iiclr-28418	174	40	and	and	CCONJ
iiclr-28418	174	41	by	by	ADP
iiclr-28418	174	42	applying	apply	VERB
iiclr-28418	174	43	the	the	DET
iiclr-28418	174	44	circuit	circuit	NOUN
iiclr-28418	174	45	’s	’s	PART
iiclr-28418	174	46	precedent	precedent	NOUN
iiclr-28418	174	47	for	for	ADP
iiclr-28418	174	48	interpreting	interpret	VERB
iiclr-28418	174	49	tax	tax	NOUN
iiclr-28418	174	50	penalty	penalty	NOUN
iiclr-28418	174	51	cases.37	cases.37	NOUN
iiclr-28418	174	52	the	the	DET
iiclr-28418	174	53	majority	majority	NOUN
iiclr-28418	174	54	began	begin	VERB
iiclr-28418	174	55	by	by	ADP
iiclr-28418	174	56	looking	look	VERB
iiclr-28418	174	57	at	at	ADP
iiclr-28418	174	58	31	31	NUM
iiclr-28418	174	59	u.s.c	u.s.c	ADJ
iiclr-28418	174	60	§	§	PROPN
iiclr-28418	174	61	5321(a)(5)(a	5321(a)(5)(a	NUM
iiclr-28418	174	62	)	)	PUNCT
iiclr-28418	174	63	and	and	CCONJ
iiclr-28418	174	64	applied	apply	VERB
iiclr-28418	174	65	a	a	DET
iiclr-28418	174	66	plain	plain	ADJ
iiclr-28418	174	67	meaning	meaning	NOUN
iiclr-28418	174	68	approach	approach	NOUN
iiclr-28418	174	69	to	to	ADP
iiclr-28418	174	70	the	the	DET
iiclr-28418	174	71	word	word	NOUN
iiclr-28418	174	72	“	"	PUNCT
iiclr-28418	174	73	provision	provision	NOUN
iiclr-28418	174	74	”	"	PUNCT
iiclr-28418	174	75	in	in	ADP
iiclr-28418	174	76	—	—	PUNCT
iiclr-28418	174	77	—	—	PUNCT
iiclr-28418	174	78	—	—	PUNCT
iiclr-28418	174	79	—	—	PUNCT
iiclr-28418	174	80	—	—	PUNCT
iiclr-28418	174	81	—	—	PUNCT
iiclr-28418	174	82	—	—	PUNCT
iiclr-28418	174	83	—	—	PUNCT
iiclr-28418	174	84	—	—	PUNCT
iiclr-28418	174	85	—	—	PUNCT
iiclr-28418	174	86	—	—	PUNCT
iiclr-28418	174	87	—	—	PUNCT
iiclr-28418	174	88	—	—	PUNCT
iiclr-28418	174	89	—	—	PUNCT
iiclr-28418	174	90	—	—	PUNCT
iiclr-28418	174	91	—	—	PUNCT
iiclr-28418	174	92	—	—	PUNCT
iiclr-28418	174	93	—	—	PUNCT
iiclr-28418	174	94	—	—	PUNCT
iiclr-28418	174	95	—	—	PUNCT
iiclr-28418	174	96	—	—	PUNCT
iiclr-28418	174	97	—	—	PUNCT
iiclr-28418	174	98	—	—	PUNCT
iiclr-28418	174	99	—	—	PUNCT
iiclr-28418	174	100	—	—	PUNCT
iiclr-28418	174	101	—	—	PUNCT
iiclr-28418	174	102	—	—	PUNCT
iiclr-28418	174	103	—	—	PUNCT
iiclr-28418	174	104	—	—	PUNCT
iiclr-28418	174	105	28	28	X
iiclr-28418	174	106	.	.	PUNCT
iiclr-28418	175	1	see	see	VERB
iiclr-28418	175	2	generally	generally	ADV
iiclr-28418	175	3	thomas	thomas	PROPN
iiclr-28418	175	4	greenaway	greenaway	PROPN
iiclr-28418	175	5	,	,	PUNCT
iiclr-28418	175	6	worldwide	worldwide	ADJ
iiclr-28418	175	7	taxation	taxation	NOUN
iiclr-28418	175	8	,	,	PUNCT
iiclr-28418	175	9	worldwide	worldwide	ADJ
iiclr-28418	175	10	enforcement	enforcement	NOUN
iiclr-28418	175	11	,	,	PUNCT
iiclr-28418	175	12	54	54	NUM
iiclr-28418	175	13	tax	tax	NOUN
iiclr-28418	175	14	notes	note	NOUN
iiclr-28418	175	15	int’l	int’l	PRON
iiclr-28418	175	16	,	,	PUNCT
iiclr-28418	175	17	759	759	NUM
iiclr-28418	175	18	,	,	PUNCT
iiclr-28418	175	19	763	763	NUM
iiclr-28418	175	20	-	-	SYM
iiclr-28418	175	21	64	64	NUM
iiclr-28418	175	22	(	(	PUNCT
iiclr-28418	175	23	2009	2009	NUM
iiclr-28418	175	24	)	)	PUNCT
iiclr-28418	175	25	;	;	PUNCT
iiclr-28418	175	26	see	see	VERB
iiclr-28418	175	27	also	also	ADV
iiclr-28418	175	28	the	the	DET
iiclr-28418	175	29	point	point	NOUN
iiclr-28418	175	30	made	make	VERB
iiclr-28418	175	31	by	by	ADP
iiclr-28418	175	32	the	the	DET
iiclr-28418	175	33	court	court	NOUN
iiclr-28418	175	34	in	in	ADP
iiclr-28418	175	35	bittner	bittner	PROPN
iiclr-28418	175	36	v.	v.	PROPN
iiclr-28418	175	37	united	united	PROPN
iiclr-28418	175	38	states	states	PROPN
iiclr-28418	175	39	,	,	PUNCT
iiclr-28418	176	1	598	598	NUM
iiclr-28418	176	2	u.s	u.s	PROPN
iiclr-28418	176	3	.	.	PROPN
iiclr-28418	176	4	85	85	NUM
iiclr-28418	176	5	,	,	PUNCT
iiclr-28418	176	6	102	102	NUM
iiclr-28418	176	7	-	-	SYM
iiclr-28418	176	8	04	04	NUM
iiclr-28418	176	9	(	(	PUNCT
iiclr-28418	176	10	2023	2023	NUM
iiclr-28418	176	11	)	)	PUNCT
iiclr-28418	176	12	.	.	PUNCT
iiclr-28418	177	1	29	29	NUM
iiclr-28418	177	2	.	.	PUNCT
iiclr-28418	177	3	united	united	PROPN
iiclr-28418	177	4	states	states	PROPN
iiclr-28418	177	5	v.	v.	PROPN
iiclr-28418	177	6	boyd	boyd	PROPN
iiclr-28418	177	7	,	,	PUNCT
iiclr-28418	177	8	991	991	NUM
iiclr-28418	177	9	f.3d	f.3d	NUM
iiclr-28418	177	10	1077	1077	NUM
iiclr-28418	177	11	(	(	PUNCT
iiclr-28418	177	12	9th	9th	ADJ
iiclr-28418	177	13	cir	cir	NOUN
iiclr-28418	177	14	.	.	PROPN
iiclr-28418	177	15	2021	2021	NUM
iiclr-28418	177	16	)	)	PUNCT
iiclr-28418	177	17	;	;	PUNCT
iiclr-28418	177	18	united	united	PROPN
iiclr-28418	177	19	states	states	PROPN
iiclr-28418	177	20	v.	v.	ADP
iiclr-28418	177	21	bittner	bittner	PROPN
iiclr-28418	177	22	,	,	PUNCT
iiclr-28418	177	23	19	19	NUM
iiclr-28418	177	24	f.4th	f.4th	NOUN
iiclr-28418	177	25	734	734	NUM
iiclr-28418	177	26	(	(	PUNCT
iiclr-28418	177	27	5th	5th	ADJ
iiclr-28418	177	28	cir	cir	NOUN
iiclr-28418	177	29	.	.	PROPN
iiclr-28418	177	30	2021	2021	NUM
iiclr-28418	177	31	)	)	PUNCT
iiclr-28418	177	32	;	;	PUNCT
iiclr-28418	177	33	see	see	VERB
iiclr-28418	177	34	generally	generally	ADV
iiclr-28418	177	35	nicholas	nicholas	PROPN
iiclr-28418	177	36	r.	r.	PROPN
iiclr-28418	177	37	peterson	peterson	PROPN
iiclr-28418	177	38	,	,	PUNCT
iiclr-28418	177	39	does	do	VERB
iiclr-28418	177	40	the	the	DET
iiclr-28418	177	41	$	$	SYM
iiclr-28418	177	42	10,000	10,000	NUM
iiclr-28418	177	43	non	non	ADJ
iiclr-28418	177	44	-	-	ADJ
iiclr-28418	177	45	willful	willful	ADJ
iiclr-28418	177	46	fbar	fbar	NOUN
iiclr-28418	177	47	penalty	penalty	NOUN
iiclr-28418	177	48	apply	apply	VERB
iiclr-28418	177	49	per	per	ADP
iiclr-28418	177	50	account	account	NOUN
iiclr-28418	177	51	or	or	CCONJ
iiclr-28418	177	52	per	per	ADP
iiclr-28418	177	53	report	report	NOUN
iiclr-28418	177	54	?	?	PUNCT
iiclr-28418	178	1	an	an	DET
iiclr-28418	178	2	analysis	analysis	NOUN
iiclr-28418	178	3	of	of	ADP
iiclr-28418	178	4	boyd	boyd	PROPN
iiclr-28418	178	5	,	,	PUNCT
iiclr-28418	178	6	j.	j.	PROPN
iiclr-28418	178	7	int’l	int’l	NUM
iiclr-28418	178	8	tax’n	tax’n	NUM
iiclr-28418	178	9	49	49	NUM
iiclr-28418	178	10	(	(	PUNCT
iiclr-28418	178	11	2020	2020	NUM
iiclr-28418	178	12	)	)	PUNCT
iiclr-28418	178	13	;	;	PUNCT
iiclr-28418	178	14	see	see	VERB
iiclr-28418	178	15	generally	generally	ADV
iiclr-28418	178	16	timothy	timothy	PROPN
iiclr-28418	178	17	m.	m.	PROPN
iiclr-28418	178	18	todd	todd	PROPN
iiclr-28418	178	19	,	,	PUNCT
iiclr-28418	178	20	the	the	DET
iiclr-28418	178	21	fbar	fbar	NOUN
iiclr-28418	178	22	’s	’s	PART
iiclr-28418	178	23	muddy	muddy	ADJ
iiclr-28418	178	24	morass	morass	NOUN
iiclr-28418	178	25	:	:	PUNCT
iiclr-28418	178	26	shining	shine	VERB
iiclr-28418	178	27	a	a	DET
iiclr-28418	178	28	light	light	NOUN
iiclr-28418	178	29	with	with	ADP
iiclr-28418	178	30	interpretative	interpretative	ADJ
iiclr-28418	178	31	tools	tool	NOUN
iiclr-28418	178	32	,	,	PUNCT
iiclr-28418	178	33	tax	tax	NOUN
iiclr-28418	178	34	notes	note	NOUN
iiclr-28418	178	35	(	(	PUNCT
iiclr-28418	178	36	oct	oct	PROPN
iiclr-28418	178	37	.	.	PROPN
iiclr-28418	178	38	10	10	NUM
iiclr-28418	178	39	,	,	PUNCT
iiclr-28418	178	40	2022	2022	NUM
iiclr-28418	178	41	)	)	PUNCT
iiclr-28418	178	42	,	,	PUNCT
iiclr-28418	178	43	https://www.taxnotes.com/featured-analysis/fbars-muddymorass-shining-light-interpretive-tools/2022/10/07/7f65p	https://www.taxnotes.com/featured-analysis/fbars-muddymorass-shining-light-interpretive-tools/2022/10/07/7f65p	ADJ
iiclr-28418	178	44	[	[	X
iiclr-28418	178	45	https://perma.cc/4fd4-akym	https://perma.cc/4fd4-akym	X
iiclr-28418	178	46	]	]	PUNCT
iiclr-28418	178	47	.	.	PUNCT
iiclr-28418	179	1	both	both	DET
iiclr-28418	179	2	articles	article	NOUN
iiclr-28418	179	3	outline	outline	VERB
iiclr-28418	179	4	the	the	DET
iiclr-28418	179	5	confusion	confusion	NOUN
iiclr-28418	179	6	an	an	DET
iiclr-28418	179	7	ambiguity	ambiguity	NOUN
iiclr-28418	179	8	that	that	PRON
iiclr-28418	179	9	was	be	AUX
iiclr-28418	179	10	created	create	VERB
iiclr-28418	179	11	in	in	ADP
iiclr-28418	179	12	interpreting	interpret	VERB
iiclr-28418	179	13	the	the	DET
iiclr-28418	179	14	statute	statute	NOUN
iiclr-28418	179	15	.	.	PUNCT
iiclr-28418	180	1	30	30	NUM
iiclr-28418	180	2	.	.	PUNCT
iiclr-28418	180	3	boyd	boyd	PROPN
iiclr-28418	180	4	,	,	PUNCT
iiclr-28418	180	5	991	991	NUM
iiclr-28418	180	6	f.3d	f.3d	NUM
iiclr-28418	180	7	at	at	ADP
iiclr-28418	180	8	1079	1079	NUM
iiclr-28418	180	9	.	.	PUNCT
iiclr-28418	181	1	31	31	NUM
iiclr-28418	181	2	.	.	PUNCT
iiclr-28418	182	1	i	i	PRON
iiclr-28418	182	2	d.	d.	PROPN
iiclr-28418	182	3	32	32	NUM
iiclr-28418	182	4	.	.	PUNCT
iiclr-28418	183	1	i	i	PRON
iiclr-28418	183	2	d.	d.	PROPN
iiclr-28418	183	3	33	33	NUM
iiclr-28418	183	4	.	.	PUNCT
iiclr-28418	184	1	i	i	PRON
iiclr-28418	184	2	d.	d.	PROPN
iiclr-28418	184	3	34	34	NUM
iiclr-28418	184	4	.	.	PUNCT
iiclr-28418	185	1	i	i	PRON
iiclr-28418	185	2	d.	d.	PROPN
iiclr-28418	185	3	35	35	NUM
iiclr-28418	185	4	.	.	PUNCT
iiclr-28418	186	1	i	i	PRON
iiclr-28418	186	2	d.	d.	PROPN
iiclr-28418	186	3	36	36	NUM
iiclr-28418	186	4	.	.	PUNCT
iiclr-28418	187	1	i	i	PRON
iiclr-28418	187	2	d.	d.	PROPN
iiclr-28418	187	3	;	;	PUNCT
iiclr-28418	187	4	31	31	NUM
iiclr-28418	187	5	u.s.c	u.s.c	NOUN
iiclr-28418	187	6	.	.	PUNCT
iiclr-28418	188	1	§	§	PROPN
iiclr-28418	188	2	5321	5321	NUM
iiclr-28418	188	3	.	.	PUNCT
iiclr-28418	189	1	37	37	NUM
iiclr-28418	189	2	.	.	PUNCT
iiclr-28418	189	3	boyd	boyd	PROPN
iiclr-28418	189	4	,	,	PUNCT
iiclr-28418	189	5	991	991	NUM
iiclr-28418	189	6	f.3d	f.3d	NUM
iiclr-28418	189	7	at	at	ADP
iiclr-28418	189	8	1086	1086	NUM
iiclr-28418	189	9	.	.	PUNCT
iiclr-28418	190	1	https://perma.cc/4fd4-akym	https://perma.cc/4fd4-akym	PROPN
iiclr-28418	190	2	https://www.taxnotes.com/featured-analysis/fbars-muddy	https://www.taxnotes.com/featured-analysis/fbars-muddy	NOUN
iiclr-28418	190	3	2024	2024	NUM
iiclr-28418	190	4	]	]	PUNCT
iiclr-28418	190	5	should	should	AUX
iiclr-28418	190	6	i	i	PRON
iiclr-28418	190	7	stay	stay	VERB
iiclr-28418	190	8	,	,	PUNCT
iiclr-28418	190	9	or	or	CCONJ
iiclr-28418	190	10	should	should	AUX
iiclr-28418	190	11	i	i	PRON
iiclr-28418	190	12	go	go	VERB
iiclr-28418	190	13	?	?	PUNCT
iiclr-28418	190	14	355	355	NUM
iiclr-28418	190	15	the	the	DET
iiclr-28418	190	16	phrase	phrase	NOUN
iiclr-28418	190	17	“	"	PUNCT
iiclr-28418	190	18	a	a	DET
iiclr-28418	190	19	civil	civil	ADJ
iiclr-28418	190	20	money	money	NOUN
iiclr-28418	190	21	penalty	penalty	NOUN
iiclr-28418	190	22	on	on	ADP
iiclr-28418	190	23	any	any	DET
iiclr-28418	190	24	person	person	NOUN
iiclr-28418	190	25	who	who	PRON
iiclr-28418	190	26	violates	violate	VERB
iiclr-28418	190	27	,	,	PUNCT
iiclr-28418	190	28	or	or	CCONJ
iiclr-28418	190	29	causes	cause	VERB
iiclr-28418	190	30	any	any	DET
iiclr-28418	190	31	violation	violation	NOUN
iiclr-28418	190	32	of	of	ADP
iiclr-28418	190	33	,	,	PUNCT
iiclr-28418	190	34	any	any	DET
iiclr-28418	190	35	provision	provision	NOUN
iiclr-28418	190	36	of	of	ADP
iiclr-28418	190	37	title	title	NOUN
iiclr-28418	190	38	31	31	NUM
iiclr-28418	190	39	section	section	NOUN
iiclr-28418	190	40	5314.”38	5314.”38	NOUN
iiclr-28418	190	41	in	in	ADP
iiclr-28418	190	42	noting	note	VERB
iiclr-28418	190	43	that	that	SCONJ
iiclr-28418	190	44	5314(a	5314(a	NOUN
iiclr-28418	190	45	)	)	PUNCT
iiclr-28418	190	46	contains	contain	VERB
iiclr-28418	190	47	two	two	NUM
iiclr-28418	190	48	provisions	provision	NOUN
iiclr-28418	190	49	,	,	PUNCT
iiclr-28418	190	50	the	the	DET
iiclr-28418	190	51	majority	majority	NOUN
iiclr-28418	190	52	held	hold	VERB
iiclr-28418	190	53	that	that	SCONJ
iiclr-28418	190	54	since	since	SCONJ
iiclr-28418	190	55	the	the	DET
iiclr-28418	190	56	fbar	fbar	NOUN
iiclr-28418	190	57	was	be	AUX
iiclr-28418	190	58	filed	file	VERB
iiclr-28418	190	59	correctly	correctly	ADV
iiclr-28418	190	60	,	,	PUNCT
iiclr-28418	190	61	but	but	CCONJ
iiclr-28418	190	62	just	just	ADV
iiclr-28418	190	63	not	not	PART
iiclr-28418	190	64	on	on	ADP
iiclr-28418	190	65	time	time	NOUN
iiclr-28418	190	66	that	that	PRON
iiclr-28418	190	67	boyd	boyd	PROPN
iiclr-28418	190	68	only	only	ADV
iiclr-28418	190	69	violated	violate	VERB
iiclr-28418	190	70	c.f.r	c.f.r	NOUN
iiclr-28418	190	71	1010.306	1010.306	NUM
iiclr-28418	190	72	(	(	PUNCT
iiclr-28418	190	73	the	the	DET
iiclr-28418	190	74	regulation	regulation	NOUN
iiclr-28418	190	75	enforcing	enforce	VERB
iiclr-28418	190	76	the	the	DET
iiclr-28418	190	77	timeliness	timeliness	ADJ
iiclr-28418	190	78	provision	provision	NOUN
iiclr-28418	190	79	of	of	ADP
iiclr-28418	190	80	5314	5314	NUM
iiclr-28418	190	81	)	)	PUNCT
iiclr-28418	190	82	and	and	CCONJ
iiclr-28418	190	83	thus	thus	ADV
iiclr-28418	190	84	,	,	PUNCT
iiclr-28418	190	85	violated	violate	VERB
iiclr-28418	190	86	the	the	DET
iiclr-28418	190	87	fbar	fbar	NOUN
iiclr-28418	190	88	provisions	provision	NOUN
iiclr-28418	190	89	only	only	ADV
iiclr-28418	190	90	once	once	ADV
iiclr-28418	190	91	.	.	PUNCT
iiclr-28418	191	1	39	39	NUM
iiclr-28418	191	2	the	the	DET
iiclr-28418	191	3	majority	majority	NOUN
iiclr-28418	191	4	then	then	ADV
iiclr-28418	191	5	dissected	dissect	VERB
iiclr-28418	191	6	the	the	DET
iiclr-28418	191	7	government	government	NOUN
iiclr-28418	191	8	’s	’s	PART
iiclr-28418	191	9	argument	argument	NOUN
iiclr-28418	191	10	that	that	SCONJ
iiclr-28418	191	11	the	the	DET
iiclr-28418	191	12	word	word	NOUN
iiclr-28418	191	13	“	"	PUNCT
iiclr-28418	191	14	any	any	PRON
iiclr-28418	191	15	”	"	PUNCT
iiclr-28418	191	16	in	in	ADP
iiclr-28418	191	17	5314(a	5314(a	NOUN
iiclr-28418	191	18	)	)	PUNCT
iiclr-28418	191	19	suggested	suggest	VERB
iiclr-28418	191	20	that	that	SCONJ
iiclr-28418	191	21	more	more	ADJ
iiclr-28418	191	22	than	than	ADP
iiclr-28418	191	23	one	one	NUM
iiclr-28418	191	24	violation	violation	NOUN
iiclr-28418	191	25	per	per	ADP
iiclr-28418	191	26	report	report	NOUN
iiclr-28418	191	27	could	could	AUX
iiclr-28418	191	28	occur	occur	VERB
iiclr-28418	191	29	;	;	PUNCT
iiclr-28418	191	30	the	the	DET
iiclr-28418	191	31	court	court	NOUN
iiclr-28418	191	32	disagreed	disagree	VERB
iiclr-28418	191	33	,	,	PUNCT
iiclr-28418	191	34	finding	find	VERB
iiclr-28418	191	35	that	that	SCONJ
iiclr-28418	191	36	“	"	PUNCT
iiclr-28418	191	37	any	any	PRON
iiclr-28418	191	38	”	"	PUNCT
iiclr-28418	191	39	does	do	AUX
iiclr-28418	191	40	not	not	PART
iiclr-28418	191	41	mean	mean	VERB
iiclr-28418	191	42	more	more	ADJ
iiclr-28418	191	43	than	than	ADP
iiclr-28418	191	44	one	one	NUM
iiclr-28418	191	45	violation	violation	NOUN
iiclr-28418	191	46	can	can	AUX
iiclr-28418	191	47	occur	occur	VERB
iiclr-28418	191	48	under	under	ADP
iiclr-28418	191	49	5314	5314	NUM
iiclr-28418	191	50	,	,	PUNCT
iiclr-28418	191	51	but	but	CCONJ
iiclr-28418	191	52	that	that	SCONJ
iiclr-28418	191	53	the	the	DET
iiclr-28418	191	54	word	word	NOUN
iiclr-28418	191	55	“	"	PUNCT
iiclr-28418	191	56	simply	simply	ADV
iiclr-28418	191	57	refers	refer	VERB
iiclr-28418	191	58	to	to	ADP
iiclr-28418	191	59	the	the	DET
iiclr-28418	191	60	relevant	relevant	ADJ
iiclr-28418	191	61	regulations	regulation	NOUN
iiclr-28418	191	62	that	that	PRON
iiclr-28418	191	63	prescribe	prescribe	VERB
iiclr-28418	191	64	how	how	SCONJ
iiclr-28418	191	65	the	the	DET
iiclr-28418	191	66	provisions	provision	NOUN
iiclr-28418	191	67	in	in	ADP
iiclr-28418	191	68	5314	5314	NUM
iiclr-28418	191	69	may	may	AUX
iiclr-28418	191	70	be	be	AUX
iiclr-28418	191	71	violated	violate	VERB
iiclr-28418	191	72	.	.	PUNCT
iiclr-28418	191	73	”	"	PUNCT
iiclr-28418	192	1	40	40	NUM
iiclr-28418	192	2	importantly	importantly	ADV
iiclr-28418	192	3	,	,	PUNCT
iiclr-28418	192	4	in	in	ADP
iiclr-28418	192	5	a	a	DET
iiclr-28418	192	6	similar	similar	ADJ
iiclr-28418	192	7	line	line	NOUN
iiclr-28418	192	8	of	of	ADP
iiclr-28418	192	9	textual	textual	ADJ
iiclr-28418	192	10	analysis	analysis	NOUN
iiclr-28418	192	11	the	the	DET
iiclr-28418	192	12	court	court	NOUN
iiclr-28418	192	13	also	also	ADV
iiclr-28418	192	14	reviewed	review	VERB
iiclr-28418	192	15	the	the	DET
iiclr-28418	192	16	regulation	regulation	NOUN
iiclr-28418	192	17	and	and	CCONJ
iiclr-28418	192	18	noted	note	VERB
iiclr-28418	192	19	that	that	SCONJ
iiclr-28418	192	20	unlike	unlike	ADP
iiclr-28418	192	21	the	the	DET
iiclr-28418	192	22	willful	willful	ADJ
iiclr-28418	192	23	violation	violation	NOUN
iiclr-28418	192	24	regulation	regulation	NOUN
iiclr-28418	192	25	and	and	CCONJ
iiclr-28418	192	26	the	the	DET
iiclr-28418	192	27	reasonable	reasonable	ADJ
iiclr-28418	192	28	cause	cause	NOUN
iiclr-28418	192	29	provision	provision	NOUN
iiclr-28418	192	30	under	under	ADP
iiclr-28418	192	31	the	the	DET
iiclr-28418	192	32	non	non	ADJ
iiclr-28418	192	33	-	-	ADJ
iiclr-28418	192	34	willful	willful	ADJ
iiclr-28418	192	35	regulation	regulation	NOUN
iiclr-28418	192	36	,	,	PUNCT
iiclr-28418	192	37	there	there	PRON
iiclr-28418	192	38	is	be	VERB
iiclr-28418	192	39	no	no	DET
iiclr-28418	192	40	language	language	NOUN
iiclr-28418	192	41	indicating	indicate	VERB
iiclr-28418	192	42	that	that	SCONJ
iiclr-28418	192	43	violations	violation	NOUN
iiclr-28418	192	44	should	should	AUX
iiclr-28418	192	45	be	be	AUX
iiclr-28418	192	46	assessed	assess	VERB
iiclr-28418	192	47	by	by	ADP
iiclr-28418	192	48	account	account	NOUN
iiclr-28418	192	49	.	.	PUNCT
iiclr-28418	193	1	41	41	NUM
iiclr-28418	193	2	lastly	lastly	ADV
iiclr-28418	193	3	,	,	PUNCT
iiclr-28418	193	4	the	the	DET
iiclr-28418	193	5	court	court	NOUN
iiclr-28418	193	6	notes	note	VERB
iiclr-28418	193	7	that	that	SCONJ
iiclr-28418	193	8	this	this	DET
iiclr-28418	193	9	omission	omission	NOUN
iiclr-28418	193	10	seems	seem	VERB
iiclr-28418	193	11	to	to	PART
iiclr-28418	193	12	indicate	indicate	VERB
iiclr-28418	193	13	congress	congress	PROPN
iiclr-28418	193	14	intended	intend	VERB
iiclr-28418	193	15	to	to	PART
iiclr-28418	193	16	leave	leave	VERB
iiclr-28418	193	17	off	off	ADP
iiclr-28418	193	18	the	the	DET
iiclr-28418	193	19	“	"	PUNCT
iiclr-28418	193	20	by	by	ADP
iiclr-28418	193	21	account	account	NOUN
iiclr-28418	193	22	”	"	PUNCT
iiclr-28418	193	23	portion	portion	NOUN
iiclr-28418	193	24	for	for	ADP
iiclr-28418	193	25	non	non	ADJ
iiclr-28418	193	26	-	-	ADJ
iiclr-28418	193	27	willful	willful	ADJ
iiclr-28418	193	28	penalties	penalty	NOUN
iiclr-28418	193	29	,	,	PUNCT
iiclr-28418	193	30	but	but	CCONJ
iiclr-28418	193	31	even	even	ADV
iiclr-28418	193	32	if	if	SCONJ
iiclr-28418	193	33	the	the	DET
iiclr-28418	193	34	regulation	regulation	NOUN
iiclr-28418	193	35	were	be	AUX
iiclr-28418	193	36	ambiguous	ambiguous	ADJ
iiclr-28418	193	37	the	the	DET
iiclr-28418	193	38	court	court	NOUN
iiclr-28418	193	39	would	would	AUX
iiclr-28418	193	40	apply	apply	VERB
iiclr-28418	193	41	precedent	precedent	NOUN
iiclr-28418	193	42	from	from	ADP
iiclr-28418	193	43	the	the	DET
iiclr-28418	193	44	9th	9th	ADJ
iiclr-28418	193	45	circuit	circuit	NOUN
iiclr-28418	193	46	to	to	PART
iiclr-28418	193	47	strictly	strictly	ADV
iiclr-28418	193	48	construe	construe	VERB
iiclr-28418	193	49	the	the	DET
iiclr-28418	193	50	provision	provision	NOUN
iiclr-28418	193	51	against	against	ADP
iiclr-28418	193	52	the	the	DET
iiclr-28418	193	53	government	government	NOUN
iiclr-28418	193	54	if	if	SCONJ
iiclr-28418	193	55	it	it	PRON
iiclr-28418	193	56	is	be	AUX
iiclr-28418	193	57	ambiguous	ambiguous	ADJ
iiclr-28418	193	58	.	.	PUNCT
iiclr-28418	194	1	42	42	NUM
iiclr-28418	194	2	the	the	DET
iiclr-28418	194	3	dissenting	dissent	VERB
iiclr-28418	194	4	opinion	opinion	NOUN
iiclr-28418	194	5	by	by	ADP
iiclr-28418	194	6	judge	judge	PROPN
iiclr-28418	194	7	ikuta	ikuta	PROPN
iiclr-28418	194	8	provides	provide	VERB
iiclr-28418	194	9	one	one	NUM
iiclr-28418	194	10	of	of	ADP
iiclr-28418	194	11	the	the	DET
iiclr-28418	194	12	foundational	foundational	ADJ
iiclr-28418	194	13	pieces	piece	NOUN
iiclr-28418	194	14	supporting	support	VERB
iiclr-28418	194	15	the	the	DET
iiclr-28418	194	16	government	government	NOUN
iiclr-28418	194	17	’s	’s	PART
iiclr-28418	194	18	interpretation	interpretation	NOUN
iiclr-28418	194	19	of	of	ADP
iiclr-28418	194	20	the	the	DET
iiclr-28418	194	21	non	non	ADJ
iiclr-28418	194	22	-	-	ADJ
iiclr-28418	194	23	willful	willful	ADJ
iiclr-28418	194	24	penalty	penalty	NOUN
iiclr-28418	194	25	in	in	ADP
iiclr-28418	194	26	both	both	CCONJ
iiclr-28418	194	27	the	the	DET
iiclr-28418	194	28	supreme	supreme	PROPN
iiclr-28418	194	29	court	court	PROPN
iiclr-28418	194	30	dissenting	dissent	VERB
iiclr-28418	194	31	opinion	opinion	NOUN
iiclr-28418	194	32	and	and	CCONJ
iiclr-28418	194	33	the	the	DET
iiclr-28418	194	34	5th	5th	ADJ
iiclr-28418	194	35	circuit	circuit	NOUN
iiclr-28418	194	36	court	court	NOUN
iiclr-28418	194	37	of	of	ADP
iiclr-28418	194	38	appeals	appeal	NOUN
iiclr-28418	194	39	’	'	PUNCT
iiclr-28418	194	40	majority	majority	NOUN
iiclr-28418	194	41	opinion	opinion	NOUN
iiclr-28418	194	42	of	of	ADP
iiclr-28418	194	43	bittner.43	bittner.43	ADJ
iiclr-28418	194	44	this	this	DET
iiclr-28418	194	45	argument	argument	NOUN
iiclr-28418	194	46	analyzes	analyze	VERB
iiclr-28418	194	47	the	the	DET
iiclr-28418	194	48	statutory	statutory	ADJ
iiclr-28418	194	49	construction	construction	NOUN
iiclr-28418	194	50	of	of	ADP
iiclr-28418	194	51	the	the	DET
iiclr-28418	194	52	non	non	ADJ
iiclr-28418	194	53	-	-	ADJ
iiclr-28418	194	54	willful	willful	ADJ
iiclr-28418	194	55	penalty	penalty	NOUN
iiclr-28418	194	56	provision	provision	NOUN
iiclr-28418	194	57	,	,	PUNCT
iiclr-28418	194	58	asserting	assert	VERB
iiclr-28418	194	59	that	that	SCONJ
iiclr-28418	194	60	the	the	DET
iiclr-28418	194	61	majority	majority	NOUN
iiclr-28418	194	62	takes	take	VERB
iiclr-28418	194	63	an	an	DET
iiclr-28418	194	64	overly	overly	ADV
iiclr-28418	194	65	procedural	procedural	ADJ
iiclr-28418	194	66	analysis	analysis	NOUN
iiclr-28418	194	67	of	of	ADP
iiclr-28418	194	68	the	the	DET
iiclr-28418	194	69	language	language	NOUN
iiclr-28418	194	70	when	when	SCONJ
iiclr-28418	194	71	the	the	DET
iiclr-28418	194	72	majority	majority	NOUN
iiclr-28418	194	73	should	should	AUX
iiclr-28418	194	74	focus	focus	VERB
iiclr-28418	194	75	on	on	ADP
iiclr-28418	194	76	the	the	DET
iiclr-28418	194	77	substantive	substantive	ADJ
iiclr-28418	194	78	point	point	NOUN
iiclr-28418	194	79	of	of	ADP
iiclr-28418	194	80	the	the	DET
iiclr-28418	194	81	penalty	penalty	NOUN
iiclr-28418	194	82	.	.	PUNCT
iiclr-28418	195	1	44	44	NUM
iiclr-28418	195	2	judge	judge	NOUN
iiclr-28418	195	3	ikuta	ikuta	PROPN
iiclr-28418	195	4	notes	note	VERB
iiclr-28418	195	5	that	that	SCONJ
iiclr-28418	195	6	the	the	DET
iiclr-28418	195	7	first	first	ADJ
iiclr-28418	195	8	clause	clause	NOUN
iiclr-28418	195	9	of	of	ADP
iiclr-28418	195	10	31	31	NUM
iiclr-28418	195	11	c.f.r	c.f.r	NOUN
iiclr-28418	195	12	.	.	PUNCT
iiclr-28418	196	1	§	§	PROPN
iiclr-28418	196	2	1010.350(a	1010.350(a	PROPN
iiclr-28418	196	3	)	)	PUNCT
iiclr-28418	196	4	that	that	PRON
iiclr-28418	196	5	united	united	PROPN
iiclr-28418	196	6	states	states	PROPN
iiclr-28418	196	7	taxpayers	taxpayer	NOUN
iiclr-28418	196	8	that	that	PRON
iiclr-28418	196	9	have	have	VERB
iiclr-28418	196	10	“	"	PUNCT
iiclr-28418	196	11	a	a	DET
iiclr-28418	196	12	financial	financial	ADJ
iiclr-28418	196	13	interest	interest	NOUN
iiclr-28418	196	14	in	in	ADP
iiclr-28418	196	15	,	,	PUNCT
iiclr-28418	196	16	or	or	CCONJ
iiclr-28418	196	17	signature	signature	NOUN
iiclr-28418	196	18	or	or	CCONJ
iiclr-28418	196	19	other	other	ADJ
iiclr-28418	196	20	authority	authority	NOUN
iiclr-28418	196	21	over	over	ADP
iiclr-28418	196	22	,	,	PUNCT
iiclr-28418	196	23	a	a	DET
iiclr-28418	196	24	bank	bank	NOUN
iiclr-28418	196	25	,	,	PUNCT
iiclr-28418	196	26	securities	security	NOUN
iiclr-28418	196	27	or	or	CCONJ
iiclr-28418	196	28	other	other	ADJ
iiclr-28418	196	29	financial	financial	ADJ
iiclr-28418	196	30	account	account	NOUN
iiclr-28418	196	31	in	in	ADP
iiclr-28418	196	32	a	a	DET
iiclr-28418	196	33	foreign	foreign	ADJ
iiclr-28418	196	34	country	country	NOUN
iiclr-28418	196	35	”	"	PUNCT
iiclr-28418	196	36	are	be	AUX
iiclr-28418	196	37	obligated	obligate	VERB
iiclr-28418	196	38	to	to	PART
iiclr-28418	196	39	report	report	VERB
iiclr-28418	196	40	their	their	PRON
iiclr-28418	196	41	financial	financial	ADJ
iiclr-28418	196	42	interest	interest	NOUN
iiclr-28418	196	43	in	in	ADP
iiclr-28418	196	44	these	these	DET
iiclr-28418	196	45	financial	financial	ADJ
iiclr-28418	196	46	accounts	account	NOUN
iiclr-28418	196	47	to	to	ADP
iiclr-28418	196	48	the	the	DET
iiclr-28418	196	49	irs	irs	PROPN
iiclr-28418	196	50	(	(	PUNCT
iiclr-28418	196	51	substantive	substantive	ADJ
iiclr-28418	196	52	)	)	PUNCT
iiclr-28418	196	53	on	on	ADP
iiclr-28418	196	54	the	the	DET
iiclr-28418	196	55	specified	specified	ADJ
iiclr-28418	196	56	form	form	NOUN
iiclr-28418	196	57	(	(	PUNCT
iiclr-28418	196	58	procedural	procedural	ADJ
iiclr-28418	196	59	)	)	PUNCT
iiclr-28418	196	60	.	.	PUNCT
iiclr-28418	197	1	45	45	NUM
iiclr-28418	197	2	judge	judge	NOUN
iiclr-28418	197	3	ikuta	ikuta	PROPN
iiclr-28418	197	4	further	further	PROPN
iiclr-28418	197	5	notes	note	VERB
iiclr-28418	197	6	that	that	SCONJ
iiclr-28418	197	7	31	31	NUM
iiclr-28418	197	8	c.f.r	c.f.r	NOUN
iiclr-28418	197	9	.	.	PUNCT
iiclr-28418	198	1	§	§	PROPN
iiclr-28418	198	2	1010.306(d	1010.306(d	PROPN
iiclr-28418	198	3	)	)	PUNCT
iiclr-28418	198	4	outlines	outline	VERB
iiclr-28418	198	5	that	that	SCONJ
iiclr-28418	198	6	§	§	PROPN
iiclr-28418	198	7	1010.350(a	1010.350(a	NOUN
iiclr-28418	198	8	)	)	PUNCT
iiclr-28418	198	9	has	have	VERB
iiclr-28418	198	10	two	two	NUM
iiclr-28418	198	11	separate	separate	ADJ
iiclr-28418	198	12	elements	element	NOUN
iiclr-28418	198	13	—	—	PUNCT
iiclr-28418	198	14	—	—	PUNCT
iiclr-28418	198	15	—	—	PUNCT
iiclr-28418	198	16	—	—	PUNCT
iiclr-28418	198	17	—	—	PUNCT
iiclr-28418	198	18	—	—	PUNCT
iiclr-28418	198	19	—	—	PUNCT
iiclr-28418	198	20	—	—	PUNCT
iiclr-28418	198	21	—	—	PUNCT
iiclr-28418	198	22	—	—	PUNCT
iiclr-28418	198	23	—	—	PUNCT
iiclr-28418	198	24	—	—	PUNCT
iiclr-28418	198	25	—	—	PUNCT
iiclr-28418	198	26	—	—	PUNCT
iiclr-28418	198	27	—	—	PUNCT
iiclr-28418	198	28	—	—	PUNCT
iiclr-28418	198	29	—	—	PUNCT
iiclr-28418	198	30	—	—	PUNCT
iiclr-28418	198	31	—	—	PUNCT
iiclr-28418	198	32	—	—	PUNCT
iiclr-28418	198	33	—	—	PUNCT
iiclr-28418	198	34	—	—	PUNCT
iiclr-28418	198	35	—	—	PUNCT
iiclr-28418	198	36	—	—	PUNCT
iiclr-28418	198	37	—	—	PUNCT
iiclr-28418	198	38	—	—	PUNCT
iiclr-28418	198	39	—	—	PUNCT
iiclr-28418	198	40	—	—	PUNCT
iiclr-28418	198	41	—	—	PUNCT
iiclr-28418	198	42	38	38	NUM
iiclr-28418	198	43	.	.	PUNCT
iiclr-28418	199	1	the	the	DET
iiclr-28418	199	2	majority	majority	NOUN
iiclr-28418	199	3	further	far	ADV
iiclr-28418	199	4	concluded	conclude	VERB
iiclr-28418	199	5	provision	provision	NOUN
iiclr-28418	199	6	to	to	PART
iiclr-28418	199	7	mean	mean	VERB
iiclr-28418	199	8	“	"	PUNCT
iiclr-28418	199	9	an	an	DET
iiclr-28418	199	10	article	article	NOUN
iiclr-28418	199	11	or	or	CCONJ
iiclr-28418	199	12	clause	clause	NOUN
iiclr-28418	199	13	(	(	PUNCT
iiclr-28418	199	14	as	as	ADP
iiclr-28418	199	15	in	in	ADP
iiclr-28418	199	16	a	a	DET
iiclr-28418	199	17	contract	contract	NOUN
iiclr-28418	199	18	)	)	PUNCT
iiclr-28418	199	19	that	that	PRON
iiclr-28418	199	20	introduces	introduce	VERB
iiclr-28418	199	21	a	a	DET
iiclr-28418	199	22	condition	condition	NOUN
iiclr-28418	199	23	”	"	PUNCT
iiclr-28418	199	24	or	or	CCONJ
iiclr-28418	199	25	“	"	PUNCT
iiclr-28418	199	26	a	a	DET
iiclr-28418	199	27	condition	condition	NOUN
iiclr-28418	199	28	,	,	PUNCT
iiclr-28418	199	29	requirement	requirement	NOUN
iiclr-28418	199	30	,	,	PUNCT
iiclr-28418	199	31	or	or	CCONJ
iiclr-28418	199	32	item	item	NOUN
iiclr-28418	199	33	specified	specify	VERB
iiclr-28418	199	34	in	in	ADP
iiclr-28418	199	35	a	a	DET
iiclr-28418	199	36	legal	legal	ADJ
iiclr-28418	199	37	instrument	instrument	NOUN
iiclr-28418	199	38	.	.	PUNCT
iiclr-28418	199	39	”	"	PUNCT
iiclr-28418	200	1	i	i	PRON
iiclr-28418	200	2	d.	d.	VERB
iiclr-28418	200	3	at	at	ADP
iiclr-28418	200	4	1081	1081	NUM
iiclr-28418	200	5	.	.	PUNCT
iiclr-28418	201	1	39	39	NUM
iiclr-28418	201	2	.	.	PUNCT
iiclr-28418	202	1	i	i	PRON
iiclr-28418	202	2	d.	d.	PROPN
iiclr-28418	202	3	at	at	ADP
iiclr-28418	202	4	1078	1078	NUM
iiclr-28418	202	5	-	-	SYM
iiclr-28418	202	6	79	79	NUM
iiclr-28418	202	7	.	.	PUNCT
iiclr-28418	202	8	40	40	NUM
iiclr-28418	202	9	.	.	PUNCT
iiclr-28418	203	1	i	i	PRON
iiclr-28418	203	2	d.	d.	PROPN
iiclr-28418	203	3	41	41	NUM
iiclr-28418	203	4	.	.	PUNCT
iiclr-28418	204	1	i	i	PRON
iiclr-28418	204	2	d.	d.	PROPN
iiclr-28418	204	3	42	42	NUM
iiclr-28418	204	4	.	.	PUNCT
iiclr-28418	205	1	the	the	DET
iiclr-28418	205	2	court	court	NOUN
iiclr-28418	205	3	also	also	ADV
iiclr-28418	205	4	discussed	discuss	VERB
iiclr-28418	205	5	the	the	DET
iiclr-28418	205	6	rule	rule	NOUN
iiclr-28418	205	7	of	of	ADP
iiclr-28418	205	8	lenity	lenity	NOUN
iiclr-28418	205	9	and	and	CCONJ
iiclr-28418	205	10	why	why	SCONJ
iiclr-28418	205	11	it	it	PRON
iiclr-28418	205	12	would	would	AUX
iiclr-28418	205	13	not	not	PART
iiclr-28418	205	14	be	be	AUX
iiclr-28418	205	15	applied	apply	VERB
iiclr-28418	205	16	in	in	ADP
iiclr-28418	205	17	this	this	DET
iiclr-28418	205	18	case	case	NOUN
iiclr-28418	205	19	because	because	SCONJ
iiclr-28418	205	20	the	the	DET
iiclr-28418	205	21	bradley	bradley	PROPN
iiclr-28418	205	22	case	case	NOUN
iiclr-28418	205	23	that	that	SCONJ
iiclr-28418	205	24	the	the	DET
iiclr-28418	205	25	court	court	NOUN
iiclr-28418	205	26	relied	rely	VERB
iiclr-28418	205	27	upon	upon	SCONJ
iiclr-28418	205	28	for	for	ADP
iiclr-28418	205	29	its	its	PRON
iiclr-28418	205	30	strict	strict	ADJ
iiclr-28418	205	31	construction	construction	NOUN
iiclr-28418	205	32	was	be	AUX
iiclr-28418	205	33	not	not	PART
iiclr-28418	205	34	a	a	DET
iiclr-28418	205	35	penal	penal	ADJ
iiclr-28418	205	36	case	case	NOUN
iiclr-28418	205	37	which	which	PRON
iiclr-28418	205	38	would	would	AUX
iiclr-28418	205	39	likely	likely	ADV
iiclr-28418	205	40	match	match	VERB
iiclr-28418	205	41	the	the	DET
iiclr-28418	205	42	proper	proper	ADJ
iiclr-28418	205	43	application	application	NOUN
iiclr-28418	205	44	to	to	ADP
iiclr-28418	205	45	boyd	boyd	PROPN
iiclr-28418	205	46	because	because	SCONJ
iiclr-28418	205	47	the	the	DET
iiclr-28418	205	48	non	non	ADJ
iiclr-28418	205	49	-	-	ADJ
iiclr-28418	205	50	willful	willful	ADJ
iiclr-28418	205	51	penalty	penalty	NOUN
iiclr-28418	205	52	imposed	impose	VERB
iiclr-28418	205	53	on	on	ADP
iiclr-28418	205	54	boyd	boyd	PROPN
iiclr-28418	205	55	was	be	AUX
iiclr-28418	205	56	a	a	DET
iiclr-28418	205	57	civil	civil	ADJ
iiclr-28418	205	58	and	and	CCONJ
iiclr-28418	205	59	not	not	PART
iiclr-28418	205	60	criminal	criminal	ADJ
iiclr-28418	205	61	penalty	penalty	NOUN
iiclr-28418	205	62	.	.	PUNCT
iiclr-28418	206	1	i	i	PRON
iiclr-28418	206	2	d.	d.	PROPN
iiclr-28418	206	3	additionally	additionally	ADV
iiclr-28418	206	4	,	,	PUNCT
iiclr-28418	206	5	the	the	DET
iiclr-28418	206	6	bittner	bittner	NOUN
iiclr-28418	206	7	court	court	NOUN
iiclr-28418	206	8	also	also	ADV
iiclr-28418	206	9	discussed	discuss	VERB
iiclr-28418	206	10	the	the	DET
iiclr-28418	206	11	rule	rule	NOUN
iiclr-28418	206	12	of	of	ADP
iiclr-28418	206	13	lenity	lenity	NOUN
iiclr-28418	206	14	and	and	CCONJ
iiclr-28418	206	15	came	come	VERB
iiclr-28418	206	16	to	to	ADP
iiclr-28418	206	17	the	the	DET
iiclr-28418	206	18	same	same	ADJ
iiclr-28418	206	19	conclusion	conclusion	NOUN
iiclr-28418	206	20	that	that	SCONJ
iiclr-28418	206	21	the	the	DET
iiclr-28418	206	22	case	case	NOUN
iiclr-28418	206	23	at	at	ADP
iiclr-28418	206	24	hand	hand	NOUN
iiclr-28418	206	25	and	and	CCONJ
iiclr-28418	206	26	the	the	DET
iiclr-28418	206	27	non	non	ADJ
iiclr-28418	206	28	-	-	ADJ
iiclr-28418	206	29	willful	willful	ADJ
iiclr-28418	206	30	penalty	penalty	NOUN
iiclr-28418	206	31	by	by	ADP
iiclr-28418	206	32	itself	itself	PRON
iiclr-28418	206	33	are	be	AUX
iiclr-28418	206	34	not	not	PART
iiclr-28418	206	35	criminal	criminal	ADJ
iiclr-28418	206	36	proceedings	proceeding	NOUN
iiclr-28418	206	37	.	.	PUNCT
iiclr-28418	207	1	united	united	PROPN
iiclr-28418	207	2	states	states	PROPN
iiclr-28418	207	3	v.	v.	ADP
iiclr-28418	207	4	bittner	bittner	PROPN
iiclr-28418	207	5	,	,	PUNCT
iiclr-28418	207	6	19	19	NUM
iiclr-28418	207	7	f.4th	f.4th	NOUN
iiclr-28418	207	8	734	734	NUM
iiclr-28418	207	9	(	(	PUNCT
iiclr-28418	207	10	5th	5th	ADJ
iiclr-28418	207	11	cir	cir	NOUN
iiclr-28418	207	12	.	.	PROPN
iiclr-28418	207	13	2021	2021	NUM
iiclr-28418	207	14	)	)	PUNCT
iiclr-28418	207	15	.	.	PUNCT
iiclr-28418	208	1	43	43	NUM
iiclr-28418	208	2	.	.	PUNCT
iiclr-28418	208	3	boyd	boyd	PROPN
iiclr-28418	208	4	,	,	PUNCT
iiclr-28418	208	5	991	991	NUM
iiclr-28418	208	6	f.3d	f.3d	NUM
iiclr-28418	208	7	at	at	ADP
iiclr-28418	208	8	1087	1087	NUM
iiclr-28418	208	9	.	.	PUNCT
iiclr-28418	209	1	44	44	NUM
iiclr-28418	209	2	.	.	PUNCT
iiclr-28418	210	1	i	i	PRON
iiclr-28418	210	2	d.	d.	PROPN
iiclr-28418	210	3	45	45	NUM
iiclr-28418	210	4	.	.	PUNCT
iiclr-28418	211	1	i	i	PRON
iiclr-28418	211	2	d.	d.	PROPN
iiclr-28418	211	3	indiana	indiana	PROPN
iiclr-28418	211	4	int’l	int’l	PROPN
iiclr-28418	211	5	&	&	CCONJ
iiclr-28418	211	6	comp	comp	PROPN
iiclr-28418	211	7	.	.	PUNCT
iiclr-28418	212	1	law	law	NOUN
iiclr-28418	212	2	review	review	NOUN
iiclr-28418	213	1	[	[	X
iiclr-28418	213	2	vol	vol	NOUN
iiclr-28418	213	3	.	.	PUNCT
iiclr-28418	214	1	34:349	34:349	NUM
iiclr-28418	214	2	356	356	NUM
iiclr-28418	214	3	in	in	ADP
iiclr-28418	214	4	requiring	require	VERB
iiclr-28418	214	5	that	that	SCONJ
iiclr-28418	214	6	the	the	DET
iiclr-28418	214	7	united	united	PROPN
iiclr-28418	214	8	states	states	PROPN
iiclr-28418	214	9	taxpayer	taxpayer	PROPN
iiclr-28418	214	10	must	must	AUX
iiclr-28418	214	11	disclose	disclose	VERB
iiclr-28418	214	12	their	their	PRON
iiclr-28418	214	13	financial	financial	ADJ
iiclr-28418	214	14	interest	interest	NOUN
iiclr-28418	214	15	by	by	ADP
iiclr-28418	214	16	reporting	report	VERB
iiclr-28418	214	17	this	this	DET
iiclr-28418	214	18	interest	interest	NOUN
iiclr-28418	214	19	on	on	ADP
iiclr-28418	214	20	the	the	DET
iiclr-28418	214	21	forms	form	NOUN
iiclr-28418	214	22	outlined	outline	VERB
iiclr-28418	214	23	by	by	ADP
iiclr-28418	214	24	the	the	DET
iiclr-28418	214	25	secretary	secretary	NOUN
iiclr-28418	214	26	.	.	PUNCT
iiclr-28418	215	1	46	46	NUM
iiclr-28418	215	2	finally	finally	ADV
iiclr-28418	215	3	,	,	PUNCT
iiclr-28418	215	4	judge	judge	PROPN
iiclr-28418	215	5	ikuta	ikuta	PROPN
iiclr-28418	215	6	outlines	outline	VERB
iiclr-28418	215	7	that	that	SCONJ
iiclr-28418	215	8	the	the	DET
iiclr-28418	215	9	non	non	ADJ
iiclr-28418	215	10	-	-	ADJ
iiclr-28418	215	11	willful	willful	ADJ
iiclr-28418	215	12	violation	violation	NOUN
iiclr-28418	215	13	provision	provision	NOUN
iiclr-28418	215	14	(	(	PUNCT
iiclr-28418	215	15	while	while	SCONJ
iiclr-28418	215	16	not	not	PART
iiclr-28418	215	17	having	have	VERB
iiclr-28418	215	18	the	the	DET
iiclr-28418	215	19	words	word	NOUN
iiclr-28418	215	20	“	"	PUNCT
iiclr-28418	215	21	by	by	ADP
iiclr-28418	215	22	account	account	NOUN
iiclr-28418	215	23	”	"	PUNCT
iiclr-28418	215	24	in	in	ADP
iiclr-28418	215	25	its	its	PRON
iiclr-28418	215	26	provision	provision	NOUN
iiclr-28418	215	27	)	)	PUNCT
iiclr-28418	215	28	includes	include	VERB
iiclr-28418	215	29	under	under	ADP
iiclr-28418	215	30	subparagraph	subparagraph	NOUN
iiclr-28418	215	31	(	(	PUNCT
iiclr-28418	215	32	b)(ii	b)(ii	NUM
iiclr-28418	215	33	)	)	PUNCT
iiclr-28418	215	34	a	a	DET
iiclr-28418	215	35	reasonable	reasonable	ADJ
iiclr-28418	215	36	cause	cause	NOUN
iiclr-28418	215	37	exception	exception	NOUN
iiclr-28418	215	38	for	for	ADP
iiclr-28418	215	39	“	"	PUNCT
iiclr-28418	215	40	any	any	DET
iiclr-28418	215	41	violation	violation	NOUN
iiclr-28418	215	42	”	"	PUNCT
iiclr-28418	215	43	which	which	PRON
iiclr-28418	215	44	judge	judge	VERB
iiclr-28418	215	45	ikuta	ikuta	NOUN
iiclr-28418	215	46	infers	infer	NOUN
iiclr-28418	215	47	that	that	SCONJ
iiclr-28418	215	48	“	"	PUNCT
iiclr-28418	215	49	[	[	X
iiclr-28418	215	50	t]his	t]his	DET
iiclr-28418	215	51	language	language	NOUN
iiclr-28418	215	52	indicates	indicate	VERB
iiclr-28418	215	53	that	that	SCONJ
iiclr-28418	215	54	the	the	DET
iiclr-28418	215	55	failure	failure	NOUN
iiclr-28418	215	56	to	to	PART
iiclr-28418	215	57	report	report	VERB
iiclr-28418	215	58	a	a	DET
iiclr-28418	215	59	single	single	ADJ
iiclr-28418	215	60	transaction	transaction	NOUN
iiclr-28418	215	61	,	,	PUNCT
iiclr-28418	215	62	or	or	CCONJ
iiclr-28418	215	63	the	the	DET
iiclr-28418	215	64	balance	balance	NOUN
iiclr-28418	215	65	in	in	ADP
iiclr-28418	215	66	a	a	DET
iiclr-28418	215	67	single	single	ADJ
iiclr-28418	215	68	account	account	NOUN
iiclr-28418	215	69	,	,	PUNCT
iiclr-28418	215	70	constitutes	constitute	VERB
iiclr-28418	215	71	a	a	DET
iiclr-28418	215	72	violation	violation	NOUN
iiclr-28418	215	73	.	.	PUNCT
iiclr-28418	215	74	”	"	PUNCT
iiclr-28418	216	1	47	47	NUM
iiclr-28418	216	2	judge	judge	NOUN
iiclr-28418	216	3	ikuta	ikuta	PROPN
iiclr-28418	216	4	then	then	ADV
iiclr-28418	216	5	notes	note	VERB
iiclr-28418	216	6	prior	prior	ADJ
iiclr-28418	216	7	precedent	precedent	NOUN
iiclr-28418	216	8	in	in	ADP
iiclr-28418	216	9	stating	state	VERB
iiclr-28418	216	10	“	"	PUNCT
iiclr-28418	216	11	[	[	X
iiclr-28418	216	12	t]he	t]he	ADJ
iiclr-28418	216	13	‘	'	PUNCT
iiclr-28418	216	14	normal	normal	ADJ
iiclr-28418	216	15	rule	rule	NOUN
iiclr-28418	216	16	of	of	ADP
iiclr-28418	216	17	statutory	statutory	ADJ
iiclr-28418	216	18	construction	construction	NOUN
iiclr-28418	216	19	’	'	PUNCT
iiclr-28418	216	20	is	be	AUX
iiclr-28418	216	21	that	that	SCONJ
iiclr-28418	216	22	‘	'	PUNCT
iiclr-28418	216	23	identical	identical	ADJ
iiclr-28418	216	24	words	word	NOUN
iiclr-28418	216	25	used	use	VERB
iiclr-28418	216	26	in	in	ADP
iiclr-28418	216	27	different	different	ADJ
iiclr-28418	216	28	parts	part	NOUN
iiclr-28418	216	29	of	of	ADP
iiclr-28418	216	30	the	the	DET
iiclr-28418	216	31	same	same	ADJ
iiclr-28418	216	32	act	act	NOUN
iiclr-28418	216	33	are	be	AUX
iiclr-28418	216	34	intended	intend	VERB
iiclr-28418	216	35	to	to	PART
iiclr-28418	216	36	have	have	VERB
iiclr-28418	216	37	the	the	DET
iiclr-28418	216	38	same	same	ADJ
iiclr-28418	216	39	meaning	meaning	NOUN
iiclr-28418	216	40	’	'	PUNCT
iiclr-28418	216	41	”	"	PUNCT
iiclr-28418	216	42	and	and	CCONJ
iiclr-28418	216	43	as	as	ADP
iiclr-28418	216	44	such	such	ADJ
iiclr-28418	216	45	it	it	PRON
iiclr-28418	216	46	is	be	AUX
iiclr-28418	216	47	unlikely	unlikely	ADJ
iiclr-28418	216	48	that	that	SCONJ
iiclr-28418	216	49	“	"	PUNCT
iiclr-28418	216	50	congress	congress	PROPN
iiclr-28418	216	51	wanted	want	VERB
iiclr-28418	216	52	the	the	DET
iiclr-28418	216	53	word	word	NOUN
iiclr-28418	216	54	“	"	PUNCT
iiclr-28418	216	55	violation	violation	NOUN
iiclr-28418	216	56	”	"	PUNCT
iiclr-28418	216	57	to	to	PART
iiclr-28418	216	58	have	have	VERB
iiclr-28418	216	59	a	a	DET
iiclr-28418	216	60	different	different	ADJ
iiclr-28418	216	61	meaning	meaning	NOUN
iiclr-28418	216	62	in	in	ADP
iiclr-28418	216	63	different	different	ADJ
iiclr-28418	216	64	subparagraphs	subparagraph	NOUN
iiclr-28418	216	65	.	.	PUNCT
iiclr-28418	216	66	”	"	PUNCT
iiclr-28418	217	1	48	48	NUM
iiclr-28418	217	2	2	2	NUM
iiclr-28418	217	3	.	.	PUNCT
iiclr-28418	217	4	briefing	briefing	NOUN
iiclr-28418	217	5	bittner	bittner	NOUN
iiclr-28418	217	6	on	on	ADP
iiclr-28418	217	7	the	the	DET
iiclr-28418	217	8	other	other	ADJ
iiclr-28418	217	9	side	side	NOUN
iiclr-28418	217	10	of	of	ADP
iiclr-28418	217	11	the	the	DET
iiclr-28418	217	12	split	split	NOUN
iiclr-28418	217	13	,	,	PUNCT
iiclr-28418	217	14	the	the	DET
iiclr-28418	217	15	5th	5th	ADJ
iiclr-28418	217	16	circuit	circuit	NOUN
iiclr-28418	217	17	court	court	NOUN
iiclr-28418	217	18	of	of	ADP
iiclr-28418	217	19	appeals	appeal	NOUN
iiclr-28418	217	20	held	hold	VERB
iiclr-28418	217	21	that	that	SCONJ
iiclr-28418	217	22	the	the	DET
iiclr-28418	217	23	non	non	ADJ
iiclr-28418	217	24	-	-	ADJ
iiclr-28418	217	25	willful	willful	ADJ
iiclr-28418	217	26	violation	violation	NOUN
iiclr-28418	217	27	penalty	penalty	NOUN
iiclr-28418	217	28	should	should	AUX
iiclr-28418	217	29	be	be	AUX
iiclr-28418	217	30	applied	apply	VERB
iiclr-28418	217	31	to	to	ADP
iiclr-28418	217	32	each	each	DET
iiclr-28418	217	33	inaccuracy	inaccuracy	NOUN
iiclr-28418	217	34	(	(	PUNCT
iiclr-28418	217	35	in	in	ADP
iiclr-28418	217	36	this	this	DET
iiclr-28418	217	37	case	case	NOUN
iiclr-28418	217	38	,	,	PUNCT
iiclr-28418	217	39	by	by	ADP
iiclr-28418	217	40	account	account	NOUN
iiclr-28418	217	41	)	)	PUNCT
iiclr-28418	217	42	.	.	PUNCT
iiclr-28418	218	1	49	49	NUM
iiclr-28418	218	2	in	in	ADP
iiclr-28418	218	3	bittner	bittner	NOUN
iiclr-28418	218	4	it	it	PRON
iiclr-28418	218	5	is	be	AUX
iiclr-28418	218	6	noted	note	VERB
iiclr-28418	218	7	that	that	SCONJ
iiclr-28418	218	8	the	the	DET
iiclr-28418	218	9	taxpayer	taxpayer	PROPN
iiclr-28418	218	10	,	,	PUNCT
iiclr-28418	218	11	alexandru	alexandru	PROPN
iiclr-28418	218	12	bittner	bittner	PROPN
iiclr-28418	218	13	(	(	PUNCT
iiclr-28418	218	14	bittner	bittner	PROPN
iiclr-28418	218	15	)	)	PUNCT
iiclr-28418	218	16	,	,	PUNCT
iiclr-28418	218	17	was	be	AUX
iiclr-28418	218	18	a	a	DET
iiclr-28418	218	19	successful	successful	ADJ
iiclr-28418	218	20	businessman	businessman	NOUN
iiclr-28418	218	21	and	and	CCONJ
iiclr-28418	218	22	dual	dual	ADJ
iiclr-28418	218	23	citizen	citizen	NOUN
iiclr-28418	218	24	of	of	ADP
iiclr-28418	218	25	romania	romania	PROPN
iiclr-28418	218	26	and	and	CCONJ
iiclr-28418	218	27	the	the	DET
iiclr-28418	218	28	united	united	PROPN
iiclr-28418	218	29	states	states	PROPN
iiclr-28418	218	30	.	.	PUNCT
iiclr-28418	219	1	50	50	NUM
iiclr-28418	219	2	bittner	bittner	NOUN
iiclr-28418	219	3	had	have	AUX
iiclr-28418	219	4	been	be	AUX
iiclr-28418	219	5	naturalized	naturalize	VERB
iiclr-28418	219	6	in	in	ADP
iiclr-28418	219	7	1987	1987	NUM
iiclr-28418	219	8	,	,	PUNCT
iiclr-28418	219	9	but	but	CCONJ
iiclr-28418	219	10	did	do	AUX
iiclr-28418	219	11	not	not	PART
iiclr-28418	219	12	file	file	VERB
iiclr-28418	219	13	an	an	DET
iiclr-28418	219	14	fbar	fbar	NOUN
iiclr-28418	219	15	until	until	ADP
iiclr-28418	219	16	2012	2012	NUM
iiclr-28418	219	17	,	,	PUNCT
iiclr-28418	219	18	when	when	SCONJ
iiclr-28418	219	19	he	he	PRON
iiclr-28418	219	20	learned	learn	VERB
iiclr-28418	219	21	of	of	ADP
iiclr-28418	219	22	his	his	PRON
iiclr-28418	219	23	filing	filing	NOUN
iiclr-28418	219	24	requirements	requirement	NOUN
iiclr-28418	219	25	upon	upon	SCONJ
iiclr-28418	219	26	returning	return	VERB
iiclr-28418	219	27	to	to	ADP
iiclr-28418	219	28	the	the	DET
iiclr-28418	219	29	united	united	PROPN
iiclr-28418	219	30	states	states	PROPN
iiclr-28418	219	31	from	from	ADP
iiclr-28418	219	32	romania	romania	PROPN
iiclr-28418	219	33	.	.	PUNCT
iiclr-28418	220	1	51	51	NUM
iiclr-28418	220	2	upon	upon	SCONJ
iiclr-28418	220	3	filing	file	VERB
iiclr-28418	220	4	his	his	PRON
iiclr-28418	220	5	fbar	fbar	NOUN
iiclr-28418	220	6	forms	form	NOUN
iiclr-28418	220	7	for	for	ADP
iiclr-28418	220	8	the	the	DET
iiclr-28418	220	9	years	year	NOUN
iiclr-28418	221	1	20072011	20072011	NUM
iiclr-28418	221	2	bittner	bittner	NOUN
iiclr-28418	221	3	was	be	AUX
iiclr-28418	221	4	assessed	assess	VERB
iiclr-28418	221	5	a	a	DET
iiclr-28418	221	6	penalty	penalty	NOUN
iiclr-28418	221	7	of	of	ADP
iiclr-28418	221	8	$	$	SYM
iiclr-28418	221	9	2.72	2.72	NUM
iiclr-28418	221	10	million	million	NUM
iiclr-28418	221	11	for	for	ADP
iiclr-28418	221	12	failing	fail	VERB
iiclr-28418	221	13	to	to	PART
iiclr-28418	221	14	timely	timely	ADV
iiclr-28418	221	15	file	file	VERB
iiclr-28418	221	16	each	each	DET
iiclr-28418	221	17	account	account	NOUN
iiclr-28418	221	18	for	for	ADP
iiclr-28418	221	19	the	the	DET
iiclr-28418	221	20	years	year	NOUN
iiclr-28418	221	21	2007	2007	NUM
iiclr-28418	221	22	-	-	SYM
iiclr-28418	221	23	2011	2011	NUM
iiclr-28418	221	24	.	.	PUNCT
iiclr-28418	222	1	the	the	DET
iiclr-28418	222	2	district	district	NOUN
iiclr-28418	222	3	court	court	NOUN
iiclr-28418	222	4	reduced	reduce	VERB
iiclr-28418	222	5	the	the	DET
iiclr-28418	222	6	amount	amount	NOUN
iiclr-28418	222	7	to	to	ADP
iiclr-28418	222	8	$	$	SYM
iiclr-28418	222	9	50,000	50,000	NUM
iiclr-28418	222	10	holding	hold	VERB
iiclr-28418	222	11	the	the	DET
iiclr-28418	222	12	violation	violation	NOUN
iiclr-28418	222	13	was	be	AUX
iiclr-28418	222	14	on	on	ADP
iiclr-28418	222	15	a	a	DET
iiclr-28418	222	16	per	per	X
iiclr-28418	222	17	form	form	NOUN
iiclr-28418	222	18	basis.52	basis.52	ADJ
iiclr-28418	222	19	the	the	DET
iiclr-28418	222	20	court	court	NOUN
iiclr-28418	222	21	of	of	ADP
iiclr-28418	222	22	appeals	appeals	PROPN
iiclr-28418	222	23	began	begin	VERB
iiclr-28418	222	24	its	its	PRON
iiclr-28418	222	25	analysis	analysis	NOUN
iiclr-28418	222	26	by	by	ADP
iiclr-28418	222	27	first	first	ADV
iiclr-28418	222	28	reviewing	review	VERB
iiclr-28418	222	29	bittner	bittner	NOUN
iiclr-28418	222	30	’s	’s	PART
iiclr-28418	222	31	reasonable	reasonable	ADJ
iiclr-28418	222	32	cause	cause	NOUN
iiclr-28418	222	33	argument	argument	NOUN
iiclr-28418	222	34	,	,	PUNCT
iiclr-28418	222	35	holding	hold	VERB
iiclr-28418	222	36	first	first	ADV
iiclr-28418	222	37	that	that	SCONJ
iiclr-28418	222	38	bittner	bittner	NOUN
iiclr-28418	222	39	lacked	lack	VERB
iiclr-28418	222	40	reasonable	reasonable	ADJ
iiclr-28418	222	41	cause	cause	NOUN
iiclr-28418	222	42	to	to	PART
iiclr-28418	222	43	avoid	avoid	VERB
iiclr-28418	222	44	the	the	DET
iiclr-28418	222	45	non	non	ADJ
iiclr-28418	222	46	-	-	ADJ
iiclr-28418	222	47	willful	willful	ADJ
iiclr-28418	222	48	penalty	penalty	NOUN
iiclr-28418	222	49	.	.	PUNCT
iiclr-28418	223	1	53	53	NUM
iiclr-28418	223	2	the	the	DET
iiclr-28418	223	3	court	court	NOUN
iiclr-28418	223	4	noted	note	VERB
iiclr-28418	223	5	that	that	SCONJ
iiclr-28418	223	6	“	"	PUNCT
iiclr-28418	223	7	reasonable	reasonable	ADJ
iiclr-28418	223	8	cause	cause	NOUN
iiclr-28418	223	9	”	"	PUNCT
iiclr-28418	223	10	is	be	AUX
iiclr-28418	223	11	a	a	DET
iiclr-28418	223	12	term	term	NOUN
iiclr-28418	223	13	of	of	ADP
iiclr-28418	223	14	art	art	NOUN
iiclr-28418	223	15	used	use	VERB
iiclr-28418	223	16	in	in	ADP
iiclr-28418	223	17	both	both	CCONJ
iiclr-28418	223	18	the	the	DET
iiclr-28418	223	19	bsa	bsa	PROPN
iiclr-28418	223	20	and	and	CCONJ
iiclr-28418	223	21	internal	internal	PROPN
iiclr-28418	223	22	revenue	revenue	NOUN
iiclr-28418	223	23	code	code	NOUN
iiclr-28418	223	24	(	(	PUNCT
iiclr-28418	223	25	irc	irc	NOUN
iiclr-28418	223	26	)	)	PUNCT
iiclr-28418	223	27	,	,	PUNCT
iiclr-28418	223	28	with	with	ADP
iiclr-28418	223	29	both	both	PRON
iiclr-28418	223	30	being	be	AUX
iiclr-28418	223	31	used	use	VERB
iiclr-28418	223	32	for	for	ADP
iiclr-28418	223	33	the	the	DET
iiclr-28418	223	34	same	same	ADJ
iiclr-28418	223	35	reason	reason	NOUN
iiclr-28418	223	36	to	to	PART
iiclr-28418	223	37	avoid	avoid	VERB
iiclr-28418	223	38	“	"	PUNCT
iiclr-28418	223	39	penalties	penalty	NOUN
iiclr-28418	223	40	for	for	ADP
iiclr-28418	223	41	admitted	admit	VERB
iiclr-28418	223	42	violations	violation	NOUN
iiclr-28418	223	43	of	of	ADP
iiclr-28418	223	44	federal	federal	ADJ
iiclr-28418	223	45	tax	tax	NOUN
iiclr-28418	223	46	law	law	NOUN
iiclr-28418	223	47	.	.	PUNCT
iiclr-28418	223	48	”	"	PUNCT
iiclr-28418	224	1	54	54	NUM
iiclr-28418	224	2	to	to	PART
iiclr-28418	224	3	prove	prove	VERB
iiclr-28418	224	4	reasonable	reasonable	ADJ
iiclr-28418	224	5	cause	cause	SCONJ
iiclr-28418	224	6	the	the	DET
iiclr-28418	224	7	taxpayer	taxpayer	NOUN
iiclr-28418	224	8	needs	need	VERB
iiclr-28418	224	9	to	to	PART
iiclr-28418	224	10	show	show	VERB
iiclr-28418	224	11	“	"	PUNCT
iiclr-28418	224	12	that	that	SCONJ
iiclr-28418	224	13	the	the	DET
iiclr-28418	224	14	individual	individual	NOUN
iiclr-28418	224	15	exercised	exercise	VERB
iiclr-28418	224	16	ordinary	ordinary	ADJ
iiclr-28418	224	17	business	business	NOUN
iiclr-28418	224	18	care	care	NOUN
iiclr-28418	224	19	and	and	CCONJ
iiclr-28418	224	20	prudence	prudence	NOUN
iiclr-28418	224	21	,	,	PUNCT
iiclr-28418	224	22	considering	consider	VERB
iiclr-28418	224	23	all	all	DET
iiclr-28418	224	24	pertinent	pertinent	ADJ
iiclr-28418	224	25	facts	fact	NOUN
iiclr-28418	224	26	and	and	CCONJ
iiclr-28418	224	27	circumstances	circumstance	NOUN
iiclr-28418	224	28	on	on	ADP
iiclr-28418	224	29	a	a	DET
iiclr-28418	224	30	case	case	NOUN
iiclr-28418	224	31	-	-	PUNCT
iiclr-28418	224	32	by	by	ADP
iiclr-28418	224	33	-	-	PUNCT
iiclr-28418	224	34	case	case	NOUN
iiclr-28418	224	35	basis	basis	NOUN
iiclr-28418	224	36	.	.	PUNCT
iiclr-28418	224	37	”	"	PUNCT
iiclr-28418	225	1	55	55	NUM
iiclr-28418	225	2	the	the	DET
iiclr-28418	225	3	court	court	NOUN
iiclr-28418	225	4	—	—	PUNCT
iiclr-28418	225	5	—	—	PUNCT
iiclr-28418	225	6	—	—	PUNCT
iiclr-28418	225	7	—	—	PUNCT
iiclr-28418	225	8	—	—	PUNCT
iiclr-28418	225	9	—	—	PUNCT
iiclr-28418	225	10	—	—	PUNCT
iiclr-28418	225	11	—	—	PUNCT
iiclr-28418	225	12	—	—	PUNCT
iiclr-28418	225	13	—	—	PUNCT
iiclr-28418	225	14	—	—	PUNCT
iiclr-28418	225	15	—	—	PUNCT
iiclr-28418	225	16	—	—	PUNCT
iiclr-28418	225	17	—	—	PUNCT
iiclr-28418	225	18	—	—	PUNCT
iiclr-28418	225	19	—	—	PUNCT
iiclr-28418	225	20	—	—	PUNCT
iiclr-28418	225	21	—	—	PUNCT
iiclr-28418	225	22	—	—	PUNCT
iiclr-28418	225	23	—	—	PUNCT
iiclr-28418	225	24	—	—	PUNCT
iiclr-28418	225	25	—	—	PUNCT
iiclr-28418	225	26	—	—	PUNCT
iiclr-28418	225	27	—	—	PUNCT
iiclr-28418	225	28	—	—	PUNCT
iiclr-28418	225	29	—	—	PUNCT
iiclr-28418	225	30	—	—	PUNCT
iiclr-28418	225	31	—	—	PUNCT
iiclr-28418	225	32	—	—	PUNCT
iiclr-28418	225	33	46	46	NUM
iiclr-28418	225	34	.	.	PUNCT
iiclr-28418	226	1	i	i	PRON
iiclr-28418	226	2	d.	d.	PROPN
iiclr-28418	226	3	47	47	NUM
iiclr-28418	226	4	.	.	PUNCT
iiclr-28418	227	1	i	i	PRON
iiclr-28418	227	2	d.	d.	PROPN
iiclr-28418	227	3	at	at	ADP
iiclr-28418	227	4	1089	1089	NUM
iiclr-28418	227	5	.	.	PUNCT
iiclr-28418	228	1	48	48	NUM
iiclr-28418	228	2	.	.	PUNCT
iiclr-28418	229	1	i	i	PRON
iiclr-28418	229	2	d.	d.	PROPN
iiclr-28418	229	3	at	at	ADP
iiclr-28418	229	4	1090	1090	NUM
iiclr-28418	229	5	.	.	PUNCT
iiclr-28418	230	1	49	49	NUM
iiclr-28418	230	2	.	.	PUNCT
iiclr-28418	231	1	united	united	PROPN
iiclr-28418	231	2	states	states	PROPN
iiclr-28418	231	3	v.	v.	ADP
iiclr-28418	231	4	bittner	bittner	PROPN
iiclr-28418	231	5	,	,	PUNCT
iiclr-28418	231	6	19	19	NUM
iiclr-28418	231	7	f.4th	f.4th	NOUN
iiclr-28418	231	8	734	734	NUM
iiclr-28418	231	9	,	,	PUNCT
iiclr-28418	231	10	749	749	NUM
iiclr-28418	231	11	(	(	PUNCT
iiclr-28418	231	12	5th	5th	ADJ
iiclr-28418	231	13	cir	cir	NOUN
iiclr-28418	231	14	.	.	PROPN
iiclr-28418	231	15	2021	2021	NUM
iiclr-28418	231	16	)	)	PUNCT
iiclr-28418	231	17	.	.	PUNCT
iiclr-28418	232	1	50	50	NUM
iiclr-28418	232	2	.	.	PUNCT
iiclr-28418	233	1	i	i	PRON
iiclr-28418	233	2	d.	d.	PROPN
iiclr-28418	233	3	at	at	ADP
iiclr-28418	233	4	739	739	NUM
iiclr-28418	233	5	.	.	PROPN
iiclr-28418	233	6	51	51	NUM
iiclr-28418	233	7	.	.	PUNCT
iiclr-28418	234	1	i	i	PRON
iiclr-28418	234	2	d.	d.	PROPN
iiclr-28418	234	3	52	52	NUM
iiclr-28418	234	4	.	.	PUNCT
iiclr-28418	235	1	the	the	DET
iiclr-28418	235	2	court	court	NOUN
iiclr-28418	235	3	noted	note	VERB
iiclr-28418	235	4	that	that	SCONJ
iiclr-28418	235	5	the	the	DET
iiclr-28418	235	6	penalties	penalty	NOUN
iiclr-28418	235	7	for	for	ADP
iiclr-28418	235	8	the	the	DET
iiclr-28418	235	9	remaining	remain	VERB
iiclr-28418	235	10	years	year	NOUN
iiclr-28418	235	11	prior	prior	ADV
iiclr-28418	235	12	to	to	ADP
iiclr-28418	235	13	2007	2007	NUM
iiclr-28418	235	14	were	be	AUX
iiclr-28418	235	15	time	time	NOUN
iiclr-28418	235	16	-	-	PUNCT
iiclr-28418	235	17	barred	bar	VERB
iiclr-28418	235	18	,	,	PUNCT
iiclr-28418	235	19	which	which	PRON
iiclr-28418	235	20	is	be	AUX
iiclr-28418	235	21	why	why	SCONJ
iiclr-28418	235	22	those	those	DET
iiclr-28418	235	23	penalties	penalty	NOUN
iiclr-28418	235	24	were	be	AUX
iiclr-28418	235	25	not	not	PART
iiclr-28418	235	26	reviewed	review	VERB
iiclr-28418	235	27	in	in	ADP
iiclr-28418	235	28	this	this	DET
iiclr-28418	235	29	case	case	NOUN
iiclr-28418	235	30	.	.	PUNCT
iiclr-28418	236	1	i	i	PRON
iiclr-28418	236	2	d.	d.	PROPN
iiclr-28418	236	3	;	;	PUNCT
iiclr-28418	236	4	31	31	NUM
iiclr-28418	236	5	u.s.c	u.s.c	NOUN
iiclr-28418	236	6	.	.	PUNCT
iiclr-28418	237	1	§	§	PROPN
iiclr-28418	237	2	5321(b)(1	5321(b)(1	NUM
iiclr-28418	237	3	)	)	PUNCT
iiclr-28418	237	4	.	.	PUNCT
iiclr-28418	238	1	53	53	NUM
iiclr-28418	238	2	.	.	PUNCT
iiclr-28418	238	3	united	united	PROPN
iiclr-28418	238	4	states	states	PROPN
iiclr-28418	238	5	v.	v.	ADP
iiclr-28418	238	6	bittner	bittner	PROPN
iiclr-28418	238	7	,	,	PUNCT
iiclr-28418	238	8	19	19	NUM
iiclr-28418	238	9	f.4th	f.4th	NOUN
iiclr-28418	238	10	734	734	NUM
iiclr-28418	238	11	,	,	PUNCT
iiclr-28418	238	12	739	739	NUM
iiclr-28418	238	13	-	-	SYM
iiclr-28418	238	14	40	40	NUM
iiclr-28418	238	15	(	(	PUNCT
iiclr-28418	238	16	5th	5th	ADJ
iiclr-28418	238	17	cir	cir	NOUN
iiclr-28418	238	18	.	.	PROPN
iiclr-28418	238	19	2021	2021	NUM
iiclr-28418	238	20	)	)	PUNCT
iiclr-28418	238	21	.	.	PUNCT
iiclr-28418	239	1	54	54	NUM
iiclr-28418	239	2	.	.	PUNCT
iiclr-28418	240	1	i	i	PRON
iiclr-28418	240	2	d.	d.	PROPN
iiclr-28418	240	3	at	at	ADP
iiclr-28418	240	4	741	741	NUM
iiclr-28418	240	5	.	.	PUNCT
iiclr-28418	241	1	55	55	NUM
iiclr-28418	241	2	.	.	PUNCT
iiclr-28418	242	1	the	the	DET
iiclr-28418	242	2	court	court	NOUN
iiclr-28418	242	3	notes	note	VERB
iiclr-28418	242	4	that	that	SCONJ
iiclr-28418	242	5	reasonable	reasonable	ADJ
iiclr-28418	242	6	cause	cause	NOUN
iiclr-28418	242	7	is	be	AUX
iiclr-28418	242	8	reviewed	review	VERB
iiclr-28418	242	9	by	by	ADP
iiclr-28418	242	10	the	the	DET
iiclr-28418	242	11	objective	objective	ADJ
iiclr-28418	242	12	standard	standard	NOUN
iiclr-28418	242	13	and	and	CCONJ
iiclr-28418	242	14	has	have	VERB
iiclr-28418	242	15	a	a	DET
iiclr-28418	242	16	heavy	heavy	ADJ
iiclr-28418	242	17	burden	burden	NOUN
iiclr-28418	242	18	for	for	SCONJ
iiclr-28418	242	19	the	the	DET
iiclr-28418	242	20	taxpayer	taxpayer	NOUN
iiclr-28418	242	21	to	to	PART
iiclr-28418	242	22	show	show	VERB
iiclr-28418	242	23	reasonable	reasonable	ADJ
iiclr-28418	242	24	cause	cause	NOUN
iiclr-28418	242	25	.	.	PUNCT
iiclr-28418	243	1	i	i	PRON
iiclr-28418	243	2	d.	d.	PROPN
iiclr-28418	243	3	at	at	ADP
iiclr-28418	243	4	741	741	NUM
iiclr-28418	243	5	-	-	SYM
iiclr-28418	243	6	42	42	NUM
iiclr-28418	243	7	.	.	PUNCT
iiclr-28418	244	1	this	this	PRON
iiclr-28418	244	2	is	be	AUX
iiclr-28418	244	3	important	important	ADJ
iiclr-28418	244	4	later	later	ADV
iiclr-28418	244	5	because	because	SCONJ
iiclr-28418	244	6	if	if	SCONJ
iiclr-28418	244	7	one	one	NUM
iiclr-28418	244	8	of	of	ADP
iiclr-28418	244	9	the	the	DET
iiclr-28418	244	10	burden	burden	NOUN
iiclr-28418	244	11	relievers	reliever	NOUN
iiclr-28418	244	12	available	available	ADJ
iiclr-28418	244	13	to	to	ADP
iiclr-28418	244	14	dual	dual	ADJ
iiclr-28418	244	15	citizens	citizen	NOUN
iiclr-28418	244	16	is	be	AUX
iiclr-28418	244	17	reasonable	reasonable	ADJ
iiclr-28418	244	18	cause	cause	NOUN
iiclr-28418	244	19	,	,	PUNCT
iiclr-28418	244	20	but	but	CCONJ
iiclr-28418	244	21	such	such	ADJ
iiclr-28418	244	22	2024	2024	NUM
iiclr-28418	244	23	]	]	PUNCT
iiclr-28418	244	24	should	should	AUX
iiclr-28418	244	25	i	i	PRON
iiclr-28418	244	26	stay	stay	VERB
iiclr-28418	244	27	,	,	PUNCT
iiclr-28418	244	28	or	or	CCONJ
iiclr-28418	244	29	should	should	AUX
iiclr-28418	244	30	i	i	PRON
iiclr-28418	244	31	go	go	VERB
iiclr-28418	244	32	?	?	PUNCT
iiclr-28418	245	1	357	357	NUM
iiclr-28418	245	2	ultimately	ultimately	ADV
iiclr-28418	245	3	reasoned	reason	VERB
iiclr-28418	245	4	that	that	SCONJ
iiclr-28418	245	5	bittner	bittner	NOUN
iiclr-28418	245	6	failed	fail	VERB
iiclr-28418	245	7	to	to	PART
iiclr-28418	245	8	exercise	exercise	VERB
iiclr-28418	245	9	ordinary	ordinary	ADJ
iiclr-28418	245	10	care	care	NOUN
iiclr-28418	245	11	by	by	ADP
iiclr-28418	245	12	failing	fail	VERB
iiclr-28418	245	13	to	to	PART
iiclr-28418	245	14	learn	learn	VERB
iiclr-28418	245	15	about	about	ADP
iiclr-28418	245	16	his	his	PRON
iiclr-28418	245	17	potential	potential	ADJ
iiclr-28418	245	18	tax	tax	NOUN
iiclr-28418	245	19	liability	liability	NOUN
iiclr-28418	245	20	for	for	ADP
iiclr-28418	245	21	the	the	DET
iiclr-28418	245	22	united	united	PROPN
iiclr-28418	245	23	states	states	PROPN
iiclr-28418	245	24	.	.	PUNCT
iiclr-28418	246	1	56	56	NUM
iiclr-28418	246	2	the	the	DET
iiclr-28418	246	3	court	court	NOUN
iiclr-28418	246	4	also	also	ADV
iiclr-28418	246	5	dismissed	dismiss	VERB
iiclr-28418	246	6	arguments	argument	NOUN
iiclr-28418	246	7	that	that	SCONJ
iiclr-28418	246	8	bittner	bittner	NOUN
iiclr-28418	246	9	(	(	PUNCT
iiclr-28418	246	10	1	1	X
iiclr-28418	246	11	)	)	PUNCT
iiclr-28418	246	12	spoke	speak	VERB
iiclr-28418	246	13	very	very	ADV
iiclr-28418	246	14	little	little	ADJ
iiclr-28418	246	15	english	english	ADJ
iiclr-28418	246	16	,	,	PUNCT
iiclr-28418	246	17	(	(	PUNCT
iiclr-28418	246	18	2	2	X
iiclr-28418	246	19	)	)	PUNCT
iiclr-28418	246	20	barely	barely	ADV
iiclr-28418	246	21	lived	live	VERB
iiclr-28418	246	22	in	in	ADP
iiclr-28418	246	23	the	the	DET
iiclr-28418	246	24	united	united	PROPN
iiclr-28418	246	25	states	states	PROPN
iiclr-28418	246	26	,	,	PUNCT
iiclr-28418	246	27	and	and	CCONJ
iiclr-28418	246	28	(	(	PUNCT
iiclr-28418	246	29	3	3	X
iiclr-28418	246	30	)	)	PUNCT
iiclr-28418	246	31	sought	seek	VERB
iiclr-28418	246	32	tax	tax	NOUN
iiclr-28418	246	33	compliance	compliance	NOUN
iiclr-28418	246	34	by	by	ADP
iiclr-28418	246	35	filing	file	VERB
iiclr-28418	246	36	fbars	fbar	NOUN
iiclr-28418	246	37	upon	upon	SCONJ
iiclr-28418	246	38	learning	learn	VERB
iiclr-28418	246	39	of	of	ADP
iiclr-28418	246	40	this	this	DET
iiclr-28418	246	41	obligation	obligation	NOUN
iiclr-28418	246	42	as	as	ADP
iiclr-28418	246	43	evidence	evidence	NOUN
iiclr-28418	246	44	for	for	ADP
iiclr-28418	246	45	reasonable	reasonable	ADJ
iiclr-28418	246	46	cause	cause	NOUN
iiclr-28418	246	47	.	.	PUNCT
iiclr-28418	247	1	57	57	NUM
iiclr-28418	247	2	furthermore	furthermore	ADV
iiclr-28418	247	3	,	,	PUNCT
iiclr-28418	247	4	the	the	DET
iiclr-28418	247	5	court	court	NOUN
iiclr-28418	247	6	rationalized	rationalize	VERB
iiclr-28418	247	7	that	that	SCONJ
iiclr-28418	247	8	while	while	SCONJ
iiclr-28418	247	9	an	an	DET
iiclr-28418	247	10	irs	irs	PROPN
iiclr-28418	247	11	factsheet	factsheet	NOUN
iiclr-28418	247	12	that	that	PRON
iiclr-28418	247	13	states	state	VERB
iiclr-28418	247	14	“	"	PUNCT
iiclr-28418	247	15	[	[	X
iiclr-28418	247	16	r]easonable	r]easonable	ADJ
iiclr-28418	247	17	cause	cause	NOUN
iiclr-28418	247	18	may	may	AUX
iiclr-28418	247	19	be	be	AUX
iiclr-28418	247	20	established	establish	VERB
iiclr-28418	247	21	if	if	SCONJ
iiclr-28418	247	22	you	you	PRON
iiclr-28418	247	23	show	show	VERB
iiclr-28418	247	24	that	that	SCONJ
iiclr-28418	247	25	you	you	PRON
iiclr-28418	247	26	were	be	AUX
iiclr-28418	247	27	not	not	PART
iiclr-28418	247	28	aware	aware	ADJ
iiclr-28418	247	29	of	of	ADP
iiclr-28418	247	30	specific	specific	ADJ
iiclr-28418	247	31	obligations	obligation	NOUN
iiclr-28418	247	32	to	to	PART
iiclr-28418	247	33	file	file	VERB
iiclr-28418	247	34	returns	return	NOUN
iiclr-28418	247	35	or	or	CCONJ
iiclr-28418	247	36	pay	pay	VERB
iiclr-28418	247	37	taxes	taxis	NOUN
iiclr-28418	247	38	,	,	PUNCT
iiclr-28418	247	39	depending	depend	VERB
iiclr-28418	247	40	on	on	ADP
iiclr-28418	247	41	the	the	DET
iiclr-28418	247	42	facts	fact	NOUN
iiclr-28418	247	43	and	and	CCONJ
iiclr-28418	247	44	circumstances	circumstance	NOUN
iiclr-28418	247	45	,	,	PUNCT
iiclr-28418	247	46	”	"	PUNCT
iiclr-28418	247	47	the	the	DET
iiclr-28418	247	48	factsheet	factsheet	NOUN
iiclr-28418	247	49	is	be	AUX
iiclr-28418	247	50	also	also	ADV
iiclr-28418	247	51	not	not	PART
iiclr-28418	247	52	persuasive	persuasive	ADJ
iiclr-28418	247	53	enough	enough	ADJ
iiclr-28418	247	54	evidence	evidence	NOUN
iiclr-28418	247	55	to	to	PART
iiclr-28418	247	56	establish	establish	VERB
iiclr-28418	247	57	reasonable	reasonable	ADJ
iiclr-28418	247	58	cause	cause	NOUN
iiclr-28418	247	59	,	,	PUNCT
iiclr-28418	247	60	noting	note	VERB
iiclr-28418	247	61	that	that	SCONJ
iiclr-28418	247	62	the	the	DET
iiclr-28418	247	63	guidance	guidance	NOUN
iiclr-28418	247	64	is	be	AUX
iiclr-28418	247	65	not	not	PART
iiclr-28418	247	66	law	law	NOUN
iiclr-28418	247	67	and	and	CCONJ
iiclr-28418	247	68	should	should	AUX
iiclr-28418	247	69	not	not	PART
iiclr-28418	247	70	be	be	AUX
iiclr-28418	247	71	treated	treat	VERB
iiclr-28418	247	72	as	as	ADP
iiclr-28418	247	73	such	such	ADJ
iiclr-28418	247	74	.	.	PUNCT
iiclr-28418	248	1	58	58	NUM
iiclr-28418	248	2	from	from	ADP
iiclr-28418	248	3	here	here	ADV
iiclr-28418	248	4	the	the	DET
iiclr-28418	248	5	court	court	NOUN
iiclr-28418	248	6	proceeded	proceed	VERB
iiclr-28418	248	7	to	to	PART
iiclr-28418	248	8	concur	concur	VERB
iiclr-28418	248	9	with	with	ADP
iiclr-28418	248	10	most	most	ADJ
iiclr-28418	248	11	of	of	ADP
iiclr-28418	248	12	the	the	DET
iiclr-28418	248	13	reasoning	reasoning	NOUN
iiclr-28418	248	14	of	of	ADP
iiclr-28418	248	15	the	the	DET
iiclr-28418	248	16	government	government	NOUN
iiclr-28418	248	17	for	for	ADP
iiclr-28418	248	18	why	why	SCONJ
iiclr-28418	248	19	the	the	DET
iiclr-28418	248	20	non	non	ADJ
iiclr-28418	248	21	-	-	ADJ
iiclr-28418	248	22	willful	willful	ADJ
iiclr-28418	248	23	violation	violation	NOUN
iiclr-28418	248	24	should	should	AUX
iiclr-28418	248	25	be	be	AUX
iiclr-28418	248	26	by	by	ADP
iiclr-28418	248	27	account	account	NOUN
iiclr-28418	248	28	and	and	CCONJ
iiclr-28418	248	29	not	not	PART
iiclr-28418	248	30	by	by	ADP
iiclr-28418	248	31	taxpayer	taxpayer	NOUN
iiclr-28418	248	32	.	.	PUNCT
iiclr-28418	249	1	59	59	NUM
iiclr-28418	250	1	the	the	DET
iiclr-28418	250	2	primary	primary	ADJ
iiclr-28418	250	3	points	point	NOUN
iiclr-28418	250	4	that	that	PRON
iiclr-28418	250	5	the	the	DET
iiclr-28418	250	6	court	court	NOUN
iiclr-28418	250	7	found	find	VERB
iiclr-28418	250	8	persuasive	persuasive	PROPN
iiclr-28418	250	9	included	include	VERB
iiclr-28418	250	10	the	the	DET
iiclr-28418	250	11	textual	textual	ADJ
iiclr-28418	250	12	arguments	argument	NOUN
iiclr-28418	250	13	that	that	SCONJ
iiclr-28418	250	14	the	the	DET
iiclr-28418	250	15	“	"	PUNCT
iiclr-28418	250	16	by	by	ADP
iiclr-28418	250	17	account	account	NOUN
iiclr-28418	250	18	”	"	PUNCT
iiclr-28418	250	19	language	language	NOUN
iiclr-28418	250	20	was	be	AUX
iiclr-28418	250	21	inserted	insert	VERB
iiclr-28418	250	22	in	in	ADP
iiclr-28418	250	23	the	the	DET
iiclr-28418	250	24	willful	willful	ADJ
iiclr-28418	250	25	violation	violation	NOUN
iiclr-28418	250	26	and	and	CCONJ
iiclr-28418	250	27	reasonable	reasonable	ADJ
iiclr-28418	250	28	cause	cause	NOUN
iiclr-28418	250	29	provisions	provision	NOUN
iiclr-28418	250	30	in	in	ADP
iiclr-28418	250	31	the	the	DET
iiclr-28418	250	32	statutes	statute	NOUN
iiclr-28418	250	33	and	and	CCONJ
iiclr-28418	250	34	structurally	structurally	ADV
iiclr-28418	250	35	this	this	PRON
iiclr-28418	250	36	should	should	AUX
iiclr-28418	250	37	apply	apply	VERB
iiclr-28418	250	38	to	to	ADP
iiclr-28418	250	39	the	the	DET
iiclr-28418	250	40	non	non	ADJ
iiclr-28418	250	41	-	-	ADJ
iiclr-28418	250	42	willful	willful	ADJ
iiclr-28418	250	43	penalty	penalty	NOUN
iiclr-28418	250	44	.	.	PUNCT
iiclr-28418	251	1	60	60	NUM
iiclr-28418	251	2	this	this	DET
iiclr-28418	251	3	reasoning	reasoning	NOUN
iiclr-28418	251	4	is	be	AUX
iiclr-28418	251	5	pushed	push	VERB
iiclr-28418	251	6	further	far	ADV
iiclr-28418	251	7	by	by	ADP
iiclr-28418	251	8	the	the	DET
iiclr-28418	251	9	court	court	NOUN
iiclr-28418	251	10	in	in	ADP
iiclr-28418	251	11	noting	note	VERB
iiclr-28418	251	12	that	that	SCONJ
iiclr-28418	251	13	one	one	NUM
iiclr-28418	251	14	possible	possible	ADJ
iiclr-28418	251	15	reason	reason	NOUN
iiclr-28418	251	16	congress	congress	PROPN
iiclr-28418	251	17	did	do	AUX
iiclr-28418	251	18	not	not	PART
iiclr-28418	251	19	add	add	VERB
iiclr-28418	251	20	the	the	DET
iiclr-28418	251	21	“	"	PUNCT
iiclr-28418	251	22	by	by	ADP
iiclr-28418	251	23	account	account	NOUN
iiclr-28418	251	24	”	"	PUNCT
iiclr-28418	251	25	language	language	NOUN
iiclr-28418	251	26	is	be	AUX
iiclr-28418	251	27	because	because	SCONJ
iiclr-28418	251	28	,	,	PUNCT
iiclr-28418	251	29	unlike	unlike	ADP
iiclr-28418	251	30	the	the	DET
iiclr-28418	251	31	willful	willful	ADJ
iiclr-28418	251	32	penalty	penalty	NOUN
iiclr-28418	251	33	which	which	PRON
iiclr-28418	251	34	has	have	VERB
iiclr-28418	251	35	either	either	CCONJ
iiclr-28418	251	36	$	$	SYM
iiclr-28418	251	37	100,000	100,000	NUM
iiclr-28418	251	38	penalty	penalty	NOUN
iiclr-28418	251	39	or	or	CCONJ
iiclr-28418	251	40	50	50	NUM
iiclr-28418	251	41	%	%	NOUN
iiclr-28418	251	42	of	of	ADP
iiclr-28418	251	43	the	the	DET
iiclr-28418	251	44	account	account	NOUN
iiclr-28418	251	45	,	,	PUNCT
iiclr-28418	251	46	the	the	DET
iiclr-28418	251	47	non	non	ADJ
iiclr-28418	251	48	-	-	ADJ
iiclr-28418	251	49	willful	willful	ADJ
iiclr-28418	251	50	penalty	penalty	NOUN
iiclr-28418	251	51	imposes	impose	VERB
iiclr-28418	251	52	a	a	DET
iiclr-28418	251	53	maximum	maximum	NOUN
iiclr-28418	251	54	of	of	ADP
iiclr-28418	251	55	$	$	SYM
iiclr-28418	251	56	10,000	10,000	NUM
iiclr-28418	251	57	eliminating	eliminate	VERB
iiclr-28418	251	58	the	the	DET
iiclr-28418	251	59	need	need	NOUN
iiclr-28418	251	60	to	to	PART
iiclr-28418	251	61	have	have	AUX
iiclr-28418	251	62	a	a	DET
iiclr-28418	251	63	percentage	percentage	NOUN
iiclr-28418	251	64	by	by	ADP
iiclr-28418	251	65	account	account	NOUN
iiclr-28418	251	66	.	.	PUNCT
iiclr-28418	252	1	61	61	NUM
iiclr-28418	252	2	the	the	DET
iiclr-28418	252	3	court	court	NOUN
iiclr-28418	252	4	further	far	ADV
iiclr-28418	252	5	reasoned	reason	VERB
iiclr-28418	252	6	that	that	SCONJ
iiclr-28418	252	7	a	a	DET
iiclr-28418	252	8	structural	structural	ADJ
iiclr-28418	252	9	argument	argument	NOUN
iiclr-28418	252	10	exists	exist	VERB
iiclr-28418	252	11	,	,	PUNCT
iiclr-28418	252	12	as	as	SCONJ
iiclr-28418	252	13	noted	note	VERB
iiclr-28418	252	14	by	by	ADP
iiclr-28418	252	15	judge	judge	PROPN
iiclr-28418	252	16	ikuta	ikuta	PROPN
iiclr-28418	252	17	in	in	ADP
iiclr-28418	252	18	boyd	boyd	PROPN
iiclr-28418	252	19	,	,	PUNCT
iiclr-28418	252	20	that	that	SCONJ
iiclr-28418	252	21	there	there	PRON
iiclr-28418	252	22	is	be	VERB
iiclr-28418	252	23	a	a	DET
iiclr-28418	252	24	procedural	procedural	ADJ
iiclr-28418	252	25	element	element	NOUN
iiclr-28418	252	26	to	to	PART
iiclr-28418	252	27	file	file	VERB
iiclr-28418	252	28	the	the	DET
iiclr-28418	252	29	fbar	fbar	NOUN
iiclr-28418	252	30	,	,	PUNCT
iiclr-28418	252	31	but	but	CCONJ
iiclr-28418	252	32	a	a	DET
iiclr-28418	252	33	substantive	substantive	ADJ
iiclr-28418	252	34	element	element	NOUN
iiclr-28418	252	35	to	to	PART
iiclr-28418	252	36	report	report	VERB
iiclr-28418	252	37	the	the	DET
iiclr-28418	252	38	accounts	account	NOUN
iiclr-28418	252	39	to	to	PART
iiclr-28418	252	40	accomplish	accomplish	VERB
iiclr-28418	252	41	the	the	DET
iiclr-28418	252	42	goal	goal	NOUN
iiclr-28418	252	43	of	of	ADP
iiclr-28418	252	44	the	the	DET
iiclr-28418	252	45	bsa.62	bsa.62	NOUN
iiclr-28418	252	46	the	the	DET
iiclr-28418	252	47	court	court	NOUN
iiclr-28418	252	48	ultimately	ultimately	ADV
iiclr-28418	252	49	held	hold	VERB
iiclr-28418	252	50	that	that	SCONJ
iiclr-28418	252	51	the	the	DET
iiclr-28418	252	52	penalty	penalty	NOUN
iiclr-28418	252	53	assessed	assess	VERB
iiclr-28418	252	54	to	to	ADP
iiclr-28418	252	55	bittner	bittner	NOUN
iiclr-28418	252	56	for	for	ADP
iiclr-28418	252	57	failing	fail	VERB
iiclr-28418	252	58	to	to	PART
iiclr-28418	252	59	file	file	VERB
iiclr-28418	252	60	the	the	DET
iiclr-28418	252	61	fbar	fbar	NOUN
iiclr-28418	252	62	on	on	ADP
iiclr-28418	252	63	time	time	NOUN
iiclr-28418	252	64	with	with	ADP
iiclr-28418	252	65	the	the	DET
iiclr-28418	252	66	correct	correct	ADJ
iiclr-28418	252	67	accounts	account	NOUN
iiclr-28418	252	68	should	should	AUX
iiclr-28418	252	69	be	be	AUX
iiclr-28418	252	70	penalized	penalize	VERB
iiclr-28418	252	71	by	by	ADP
iiclr-28418	252	72	account	account	NOUN
iiclr-28418	252	73	and	and	CCONJ
iiclr-28418	252	74	not	not	PART
iiclr-28418	252	75	by	by	ADP
iiclr-28418	252	76	taxpayer.63	taxpayer.63	NOUN
iiclr-28418	252	77	3	3	X
iiclr-28418	252	78	.	.	PUNCT
iiclr-28418	252	79	getting	get	VERB
iiclr-28418	252	80	a	a	DET
iiclr-28418	252	81	second	second	ADJ
iiclr-28418	252	82	opinion	opinion	NOUN
iiclr-28418	252	83	on	on	ADP
iiclr-28418	252	84	bittner	bittner	PROPN
iiclr-28418	252	85	the	the	DET
iiclr-28418	252	86	supreme	supreme	PROPN
iiclr-28418	252	87	court	court	PROPN
iiclr-28418	252	88	granted	grant	VERB
iiclr-28418	252	89	certiorari	certiorari	NOUN
iiclr-28418	252	90	to	to	ADP
iiclr-28418	252	91	bittner	bittner	PROPN
iiclr-28418	252	92	’s	’s	PART
iiclr-28418	252	93	case	case	NOUN
iiclr-28418	252	94	and	and	CCONJ
iiclr-28418	252	95	by	by	ADP
iiclr-28418	252	96	a	a	DET
iiclr-28418	252	97	5	5	NUM
iiclr-28418	252	98	-	-	SYM
iiclr-28418	252	99	4	4	NUM
iiclr-28418	252	100	decision	decision	NOUN
iiclr-28418	252	101	,	,	PUNCT
iiclr-28418	252	102	the	the	DET
iiclr-28418	252	103	court	court	NOUN
iiclr-28418	252	104	held	hold	VERB
iiclr-28418	252	105	that	that	SCONJ
iiclr-28418	252	106	the	the	DET
iiclr-28418	252	107	5th	5th	ADJ
iiclr-28418	252	108	circuit	circuit	NOUN
iiclr-28418	252	109	erred	err	VERB
iiclr-28418	252	110	in	in	ADP
iiclr-28418	252	111	its	its	PRON
iiclr-28418	252	112	holding	holding	NOUN
iiclr-28418	252	113	that	that	SCONJ
iiclr-28418	252	114	the	the	DET
iiclr-28418	252	115	nonwillful	nonwillful	ADJ
iiclr-28418	252	116	penalty	penalty	NOUN
iiclr-28418	252	117	should	should	AUX
iiclr-28418	252	118	be	be	AUX
iiclr-28418	252	119	assessed	assess	VERB
iiclr-28418	252	120	by	by	ADP
iiclr-28418	252	121	account	account	NOUN
iiclr-28418	252	122	.	.	PUNCT
iiclr-28418	253	1	64	64	NUM
iiclr-28418	253	2	the	the	DET
iiclr-28418	253	3	court	court	NOUN
iiclr-28418	253	4	first	first	ADV
iiclr-28418	253	5	noted	note	VERB
iiclr-28418	253	6	that	that	SCONJ
iiclr-28418	253	7	the	the	DET
iiclr-28418	253	8	obligation	obligation	NOUN
iiclr-28418	253	9	to	to	PART
iiclr-28418	253	10	file	file	VERB
iiclr-28418	253	11	a	a	DET
iiclr-28418	253	12	report	report	NOUN
iiclr-28418	253	13	in	in	ADP
iiclr-28418	253	14	the	the	DET
iiclr-28418	253	15	way	way	NOUN
iiclr-28418	253	16	the	the	DET
iiclr-28418	253	17	secretary	secretary	NOUN
iiclr-28418	253	18	prescribes	prescribe	VERB
iiclr-28418	253	19	under	under	ADP
iiclr-28418	253	20	31	31	NUM
iiclr-28418	253	21	u.s.c	u.s.c	ADJ
iiclr-28418	253	22	.	.	PUNCT
iiclr-28418	254	1	§	§	PROPN
iiclr-28418	254	2	—	—	PUNCT
iiclr-28418	254	3	—	—	PUNCT
iiclr-28418	254	4	—	—	PUNCT
iiclr-28418	254	5	—	—	PUNCT
iiclr-28418	254	6	—	—	PUNCT
iiclr-28418	254	7	—	—	PUNCT
iiclr-28418	254	8	—	—	PUNCT
iiclr-28418	254	9	—	—	PUNCT
iiclr-28418	254	10	—	—	PUNCT
iiclr-28418	254	11	—	—	PUNCT
iiclr-28418	254	12	—	—	PUNCT
iiclr-28418	254	13	—	—	PUNCT
iiclr-28418	254	14	—	—	PUNCT
iiclr-28418	254	15	—	—	PUNCT
iiclr-28418	254	16	—	—	PUNCT
iiclr-28418	254	17	—	—	PUNCT
iiclr-28418	254	18	—	—	PUNCT
iiclr-28418	254	19	—	—	PUNCT
iiclr-28418	254	20	—	—	PUNCT
iiclr-28418	254	21	—	—	PUNCT
iiclr-28418	254	22	—	—	PUNCT
iiclr-28418	254	23	—	—	PUNCT
iiclr-28418	254	24	—	—	PUNCT
iiclr-28418	254	25	—	—	PUNCT
iiclr-28418	254	26	—	—	PUNCT
iiclr-28418	254	27	—	—	PUNCT
iiclr-28418	254	28	—	—	PUNCT
iiclr-28418	254	29	—	—	PUNCT
iiclr-28418	254	30	—	—	PUNCT
iiclr-28418	254	31	reasonable	reasonable	ADJ
iiclr-28418	254	32	cause	cause	NOUN
iiclr-28418	254	33	is	be	AUX
iiclr-28418	254	34	not	not	PART
iiclr-28418	254	35	provable	provable	ADJ
iiclr-28418	254	36	by	by	ADP
iiclr-28418	254	37	lack	lack	NOUN
iiclr-28418	254	38	of	of	ADP
iiclr-28418	254	39	knowledge	knowledge	NOUN
iiclr-28418	254	40	,	,	PUNCT
iiclr-28418	254	41	then	then	ADV
iiclr-28418	254	42	this	this	DET
iiclr-28418	254	43	solution	solution	NOUN
iiclr-28418	254	44	likely	likely	ADV
iiclr-28418	254	45	would	would	AUX
iiclr-28418	254	46	not	not	PART
iiclr-28418	254	47	be	be	AUX
iiclr-28418	254	48	helpful	helpful	ADJ
iiclr-28418	254	49	in	in	ADP
iiclr-28418	254	50	resolving	resolve	VERB
iiclr-28418	254	51	the	the	DET
iiclr-28418	254	52	compliance	compliance	NOUN
iiclr-28418	254	53	burden	burden	NOUN
iiclr-28418	254	54	to	to	PART
iiclr-28418	254	55	have	have	VERB
iiclr-28418	254	56	more	more	ADJ
iiclr-28418	254	57	dual	dual	ADJ
iiclr-28418	254	58	citizens	citizen	NOUN
iiclr-28418	254	59	voluntarily	voluntarily	ADV
iiclr-28418	254	60	report	report	VERB
iiclr-28418	254	61	their	their	PRON
iiclr-28418	254	62	applicable	applicable	ADJ
iiclr-28418	254	63	foreign	foreign	ADJ
iiclr-28418	254	64	accounts	account	NOUN
iiclr-28418	254	65	or	or	CCONJ
iiclr-28418	254	66	assets	asset	NOUN
iiclr-28418	254	67	in	in	ADP
iiclr-28418	254	68	the	the	DET
iiclr-28418	254	69	case	case	NOUN
iiclr-28418	254	70	of	of	ADP
iiclr-28418	254	71	fatca	fatca	NOUN
iiclr-28418	254	72	.	.	PUNCT
iiclr-28418	255	1	56	56	NUM
iiclr-28418	255	2	.	.	PUNCT
iiclr-28418	256	1	i	i	PRON
iiclr-28418	256	2	d.	d.	PROPN
iiclr-28418	256	3	at	at	ADP
iiclr-28418	256	4	742	742	NUM
iiclr-28418	256	5	.	.	PUNCT
iiclr-28418	256	6	57	57	NUM
iiclr-28418	256	7	.	.	PUNCT
iiclr-28418	256	8	united	united	PROPN
iiclr-28418	256	9	states	states	PROPN
iiclr-28418	256	10	v.	v.	ADP
iiclr-28418	256	11	bittner	bittner	PROPN
iiclr-28418	256	12	,	,	PUNCT
iiclr-28418	256	13	19	19	NUM
iiclr-28418	256	14	f.4th	f.4th	NOUN
iiclr-28418	256	15	734	734	NUM
iiclr-28418	256	16	(	(	PUNCT
iiclr-28418	256	17	5th	5th	ADJ
iiclr-28418	256	18	cir	cir	NOUN
iiclr-28418	256	19	.	.	PROPN
iiclr-28418	256	20	2021	2021	NUM
iiclr-28418	256	21	)	)	PUNCT
iiclr-28418	256	22	.	.	PUNCT
iiclr-28418	257	1	58	58	NUM
iiclr-28418	257	2	.	.	PUNCT
iiclr-28418	258	1	i	i	PRON
iiclr-28418	258	2	d.	d.	PROPN
iiclr-28418	258	3	at	at	ADP
iiclr-28418	258	4	743	743	NUM
iiclr-28418	258	5	.	.	PUNCT
iiclr-28418	259	1	59	59	NUM
iiclr-28418	259	2	.	.	PUNCT
iiclr-28418	260	1	i	i	PRON
iiclr-28418	260	2	d.	d.	PROPN
iiclr-28418	260	3	at	at	ADP
iiclr-28418	260	4	743	743	NUM
iiclr-28418	260	5	-	-	SYM
iiclr-28418	260	6	49	49	NUM
iiclr-28418	260	7	.	.	PUNCT
iiclr-28418	261	1	60	60	NUM
iiclr-28418	261	2	.	.	PUNCT
iiclr-28418	262	1	i	i	PRON
iiclr-28418	262	2	d.	d.	PROPN
iiclr-28418	262	3	at	at	ADP
iiclr-28418	262	4	744	744	NUM
iiclr-28418	262	5	.	.	PUNCT
iiclr-28418	262	6	61	61	NUM
iiclr-28418	262	7	.	.	PUNCT
iiclr-28418	263	1	i	i	PRON
iiclr-28418	263	2	d.	d.	PROPN
iiclr-28418	263	3	at	at	ADP
iiclr-28418	263	4	746	746	NUM
iiclr-28418	263	5	-	-	SYM
iiclr-28418	263	6	47	47	NUM
iiclr-28418	263	7	.	.	PUNCT
iiclr-28418	264	1	62	62	NUM
iiclr-28418	264	2	.	.	PUNCT
iiclr-28418	265	1	i	i	PRON
iiclr-28418	265	2	d.	d.	PROPN
iiclr-28418	265	3	at	at	ADP
iiclr-28418	265	4	745	745	NUM
iiclr-28418	265	5	.	.	PUNCT
iiclr-28418	266	1	63	63	NUM
iiclr-28418	266	2	.	.	PUNCT
iiclr-28418	267	1	i	i	PRON
iiclr-28418	267	2	d.	d.	PROPN
iiclr-28418	267	3	at	at	ADP
iiclr-28418	267	4	749	749	NUM
iiclr-28418	267	5	.	.	PUNCT
iiclr-28418	268	1	64	64	NUM
iiclr-28418	268	2	.	.	PUNCT
iiclr-28418	268	3	bittner	bittner	PROPN
iiclr-28418	268	4	v.	v.	PROPN
iiclr-28418	268	5	united	united	PROPN
iiclr-28418	268	6	states	states	PROPN
iiclr-28418	268	7	,	,	PUNCT
iiclr-28418	268	8	598	598	NUM
iiclr-28418	268	9	u.s	u.s	PROPN
iiclr-28418	268	10	.	.	PROPN
iiclr-28418	268	11	85	85	NUM
iiclr-28418	268	12	,	,	PUNCT
iiclr-28418	268	13	102	102	NUM
iiclr-28418	268	14	-	-	SYM
iiclr-28418	268	15	04	04	NUM
iiclr-28418	268	16	(	(	PUNCT
iiclr-28418	268	17	2023	2023	NUM
iiclr-28418	268	18	)	)	PUNCT
iiclr-28418	268	19	.	.	PUNCT
iiclr-28418	269	1	indiana	indiana	PROPN
iiclr-28418	269	2	int’l	int’l	PROPN
iiclr-28418	269	3	&	&	CCONJ
iiclr-28418	269	4	comp	comp	PROPN
iiclr-28418	269	5	.	.	PUNCT
iiclr-28418	270	1	law	law	NOUN
iiclr-28418	270	2	review	review	NOUN
iiclr-28418	271	1	[	[	X
iiclr-28418	271	2	vol	vol	NOUN
iiclr-28418	271	3	.	.	PUNCT
iiclr-28418	272	1	34:349	34:349	NUM
iiclr-28418	272	2	358	358	NUM
iiclr-28418	272	3	5314	5314	NUM
iiclr-28418	272	4	is	be	AUX
iiclr-28418	272	5	binary	binary	NOUN
iiclr-28418	272	6	in	in	ADP
iiclr-28418	272	7	that	that	SCONJ
iiclr-28418	272	8	an	an	DET
iiclr-28418	272	9	applicable	applicable	ADJ
iiclr-28418	272	10	person	person	NOUN
iiclr-28418	272	11	either	either	CCONJ
iiclr-28418	272	12	complies	comply	VERB
iiclr-28418	272	13	with	with	ADP
iiclr-28418	272	14	the	the	DET
iiclr-28418	272	15	section	section	NOUN
iiclr-28418	272	16	by	by	ADP
iiclr-28418	272	17	fulfilling	fulfil	VERB
iiclr-28418	272	18	every	every	DET
iiclr-28418	272	19	requirement	requirement	NOUN
iiclr-28418	272	20	under	under	ADP
iiclr-28418	272	21	that	that	DET
iiclr-28418	272	22	section	section	NOUN
iiclr-28418	272	23	,	,	PUNCT
iiclr-28418	272	24	or	or	CCONJ
iiclr-28418	272	25	they	they	PRON
iiclr-28418	272	26	do	do	VERB
iiclr-28418	272	27	not	not	PART
iiclr-28418	272	28	..	..	PUNCT
iiclr-28418	272	29	65	65	NUM
iiclr-28418	273	1	the	the	DET
iiclr-28418	273	2	court	court	NOUN
iiclr-28418	273	3	also	also	ADV
iiclr-28418	273	4	notes	note	VERB
iiclr-28418	273	5	that	that	SCONJ
iiclr-28418	273	6	if	if	SCONJ
iiclr-28418	273	7	someone	someone	PRON
iiclr-28418	273	8	is	be	AUX
iiclr-28418	273	9	required	require	VERB
iiclr-28418	273	10	to	to	PART
iiclr-28418	273	11	file	file	VERB
iiclr-28418	273	12	and	and	CCONJ
iiclr-28418	273	13	fails	fail	VERB
iiclr-28418	273	14	to	to	PART
iiclr-28418	273	15	do	do	VERB
iiclr-28418	273	16	so	so	ADV
iiclr-28418	273	17	then	then	ADV
iiclr-28418	273	18	that	that	DET
iiclr-28418	273	19	person	person	NOUN
iiclr-28418	273	20	will	will	AUX
iiclr-28418	273	21	be	be	AUX
iiclr-28418	273	22	subject	subject	ADJ
iiclr-28418	273	23	to	to	ADP
iiclr-28418	273	24	a	a	DET
iiclr-28418	273	25	penalty	penalty	NOUN
iiclr-28418	273	26	either	either	CCONJ
iiclr-28418	273	27	for	for	ADP
iiclr-28418	273	28	willfully	willfully	ADV
iiclr-28418	273	29	,	,	PUNCT
iiclr-28418	273	30	or	or	CCONJ
iiclr-28418	273	31	in	in	ADP
iiclr-28418	273	32	this	this	DET
iiclr-28418	273	33	case	case	NOUN
iiclr-28418	273	34	,	,	PUNCT
iiclr-28418	273	35	non	non	ADJ
iiclr-28418	273	36	-	-	ADJ
iiclr-28418	273	37	willfully	willfully	ADV
iiclr-28418	273	38	failing	fail	VERB
iiclr-28418	273	39	to	to	PART
iiclr-28418	273	40	file	file	VERB
iiclr-28418	273	41	.	.	PUNCT
iiclr-28418	274	1	66	66	NUM
iiclr-28418	274	2	relevant	relevant	ADJ
iiclr-28418	274	3	to	to	ADP
iiclr-28418	274	4	this	this	DET
iiclr-28418	274	5	case	case	NOUN
iiclr-28418	274	6	,	,	PUNCT
iiclr-28418	274	7	the	the	DET
iiclr-28418	274	8	issue	issue	NOUN
iiclr-28418	274	9	boiled	boil	VERB
iiclr-28418	274	10	down	down	ADP
iiclr-28418	274	11	to	to	ADP
iiclr-28418	274	12	the	the	DET
iiclr-28418	274	13	penalty	penalty	NOUN
iiclr-28418	274	14	assessed	assess	VERB
iiclr-28418	274	15	for	for	ADP
iiclr-28418	274	16	such	such	ADJ
iiclr-28418	274	17	violations	violation	NOUN
iiclr-28418	274	18	.	.	PUNCT
iiclr-28418	275	1	the	the	DET
iiclr-28418	275	2	court	court	NOUN
iiclr-28418	275	3	looked	look	VERB
iiclr-28418	275	4	at	at	ADP
iiclr-28418	275	5	the	the	DET
iiclr-28418	275	6	statutory	statutory	ADJ
iiclr-28418	275	7	language	language	NOUN
iiclr-28418	275	8	for	for	ADP
iiclr-28418	275	9	the	the	DET
iiclr-28418	275	10	non	non	ADJ
iiclr-28418	275	11	-	-	ADJ
iiclr-28418	275	12	willful	willful	ADJ
iiclr-28418	275	13	penalty	penalty	NOUN
iiclr-28418	275	14	and	and	CCONJ
iiclr-28418	275	15	noted	note	VERB
iiclr-28418	275	16	that	that	SCONJ
iiclr-28418	275	17	the	the	DET
iiclr-28418	275	18	word	word	NOUN
iiclr-28418	275	19	“	"	PUNCT
iiclr-28418	275	20	account	account	NOUN
iiclr-28418	275	21	”	"	PUNCT
iiclr-28418	275	22	does	do	AUX
iiclr-28418	275	23	not	not	PART
iiclr-28418	275	24	appear	appear	VERB
iiclr-28418	275	25	in	in	ADP
iiclr-28418	275	26	the	the	DET
iiclr-28418	275	27	language	language	NOUN
iiclr-28418	275	28	for	for	ADP
iiclr-28418	275	29	the	the	DET
iiclr-28418	275	30	non	non	ADJ
iiclr-28418	275	31	-	-	ADJ
iiclr-28418	275	32	willful	willful	ADJ
iiclr-28418	275	33	penalty	penalty	NOUN
iiclr-28418	275	34	provision	provision	NOUN
iiclr-28418	275	35	,	,	PUNCT
iiclr-28418	275	36	whereas	whereas	SCONJ
iiclr-28418	275	37	“	"	PUNCT
iiclr-28418	275	38	account	account	NOUN
iiclr-28418	275	39	”	"	PUNCT
iiclr-28418	275	40	does	do	AUX
iiclr-28418	275	41	appear	appear	VERB
iiclr-28418	275	42	in	in	ADP
iiclr-28418	275	43	the	the	DET
iiclr-28418	275	44	willful	willful	ADJ
iiclr-28418	275	45	violation	violation	NOUN
iiclr-28418	275	46	provision	provision	NOUN
iiclr-28418	275	47	of	of	ADP
iiclr-28418	275	48	31	31	NUM
iiclr-28418	275	49	u.s.c	u.s.c	ADJ
iiclr-28418	275	50	.	.	PUNCT
iiclr-28418	276	1	§	§	PROPN
iiclr-28418	276	2	5321(a)(5)(c	5321(a)(5)(c	NUM
iiclr-28418	276	3	)	)	PUNCT
iiclr-28418	276	4	and	and	CCONJ
iiclr-28418	276	5	(	(	PUNCT
iiclr-28418	276	6	d	d	NOUN
iiclr-28418	276	7	)	)	PUNCT
iiclr-28418	276	8	.	.	PUNCT
iiclr-28418	277	1	67	67	NUM
iiclr-28418	278	1	the	the	DET
iiclr-28418	278	2	government	government	NOUN
iiclr-28418	278	3	argued	argue	VERB
iiclr-28418	278	4	that	that	SCONJ
iiclr-28418	278	5	because	because	SCONJ
iiclr-28418	278	6	the	the	DET
iiclr-28418	278	7	per	per	ADP
iiclr-28418	278	8	-	-	PUNCT
iiclr-28418	278	9	account	account	NOUN
iiclr-28418	278	10	language	language	NOUN
iiclr-28418	278	11	is	be	AUX
iiclr-28418	278	12	included	include	VERB
iiclr-28418	278	13	in	in	ADP
iiclr-28418	278	14	the	the	DET
iiclr-28418	278	15	willful	willful	ADJ
iiclr-28418	278	16	penalty	penalty	NOUN
iiclr-28418	278	17	that	that	SCONJ
iiclr-28418	278	18	it	it	PRON
iiclr-28418	278	19	should	should	AUX
iiclr-28418	278	20	be	be	AUX
iiclr-28418	278	21	inferred	infer	VERB
iiclr-28418	278	22	for	for	ADP
iiclr-28418	278	23	the	the	DET
iiclr-28418	278	24	non	non	ADJ
iiclr-28418	278	25	-	-	ADJ
iiclr-28418	278	26	willful	willful	ADJ
iiclr-28418	278	27	penalty	penalty	NOUN
iiclr-28418	278	28	.	.	PUNCT
iiclr-28418	279	1	68	68	NUM
iiclr-28418	279	2	however	however	ADV
iiclr-28418	279	3	,	,	PUNCT
iiclr-28418	279	4	the	the	DET
iiclr-28418	279	5	court	court	NOUN
iiclr-28418	279	6	noted	note	VERB
iiclr-28418	279	7	that	that	SCONJ
iiclr-28418	279	8	the	the	DET
iiclr-28418	279	9	fact	fact	NOUN
iiclr-28418	279	10	that	that	SCONJ
iiclr-28418	279	11	there	there	PRON
iiclr-28418	279	12	is	be	VERB
iiclr-28418	279	13	this	this	DET
iiclr-28418	279	14	distinction	distinction	NOUN
iiclr-28418	279	15	in	in	ADP
iiclr-28418	279	16	the	the	DET
iiclr-28418	279	17	willful	willful	ADJ
iiclr-28418	279	18	and	and	CCONJ
iiclr-28418	279	19	non	non	ADJ
iiclr-28418	279	20	-	-	ADJ
iiclr-28418	279	21	willful	willful	ADJ
iiclr-28418	279	22	provisions	provision	NOUN
iiclr-28418	279	23	hurts	hurt	VERB
iiclr-28418	279	24	the	the	DET
iiclr-28418	279	25	government	government	NOUN
iiclr-28418	279	26	’s	’s	PART
iiclr-28418	279	27	argument	argument	NOUN
iiclr-28418	279	28	,	,	PUNCT
iiclr-28418	279	29	stating	state	VERB
iiclr-28418	279	30	“	"	PUNCT
iiclr-28418	279	31	[	[	X
iiclr-28418	279	32	w]hen	w]hen	ADV
iiclr-28418	279	33	congress	congress	PROPN
iiclr-28418	279	34	includes	include	VERB
iiclr-28418	279	35	particular	particular	ADJ
iiclr-28418	279	36	language	language	NOUN
iiclr-28418	279	37	in	in	ADP
iiclr-28418	279	38	one	one	NUM
iiclr-28418	279	39	section	section	NOUN
iiclr-28418	279	40	of	of	ADP
iiclr-28418	279	41	a	a	DET
iiclr-28418	279	42	statute	statute	NOUN
iiclr-28418	279	43	but	but	CCONJ
iiclr-28418	279	44	omits	omit	VERB
iiclr-28418	279	45	it	it	PRON
iiclr-28418	279	46	from	from	ADP
iiclr-28418	279	47	a	a	DET
iiclr-28418	279	48	neighbor	neighbor	NOUN
iiclr-28418	279	49	,	,	PUNCT
iiclr-28418	279	50	we	we	PRON
iiclr-28418	279	51	normally	normally	ADV
iiclr-28418	279	52	understand	understand	VERB
iiclr-28418	279	53	that	that	DET
iiclr-28418	279	54	difference	difference	NOUN
iiclr-28418	279	55	in	in	ADP
iiclr-28418	279	56	language	language	NOUN
iiclr-28418	279	57	to	to	PART
iiclr-28418	279	58	convey	convey	VERB
iiclr-28418	279	59	a	a	DET
iiclr-28418	279	60	difference	difference	NOUN
iiclr-28418	279	61	in	in	ADP
iiclr-28418	279	62	meaning	meaning	NOUN
iiclr-28418	279	63	.	.	PUNCT
iiclr-28418	279	64	”	"	PUNCT
iiclr-28418	280	1	69	69	NUM
iiclr-28418	280	2	the	the	DET
iiclr-28418	280	3	court	court	NOUN
iiclr-28418	280	4	also	also	ADV
iiclr-28418	280	5	looked	look	VERB
iiclr-28418	280	6	at	at	ADP
iiclr-28418	280	7	contextual	contextual	ADJ
iiclr-28418	280	8	evidence	evidence	NOUN
iiclr-28418	280	9	beyond	beyond	ADP
iiclr-28418	280	10	the	the	DET
iiclr-28418	280	11	text	text	NOUN
iiclr-28418	280	12	of	of	ADP
iiclr-28418	280	13	the	the	DET
iiclr-28418	280	14	statutes	statute	NOUN
iiclr-28418	280	15	at	at	ADP
iiclr-28418	280	16	issue	issue	NOUN
iiclr-28418	280	17	.	.	PUNCT
iiclr-28418	281	1	a	a	DET
iiclr-28418	281	2	department	department	NOUN
iiclr-28418	281	3	of	of	ADP
iiclr-28418	281	4	treasury	treasury	PROPN
iiclr-28418	281	5	notice	notice	NOUN
iiclr-28418	281	6	of	of	ADP
iiclr-28418	281	7	proposed	propose	VERB
iiclr-28418	281	8	rulemaking	rulemaking	NOUN
iiclr-28418	281	9	,	,	PUNCT
iiclr-28418	281	10	a	a	DET
iiclr-28418	281	11	relevant	relevant	ADJ
iiclr-28418	281	12	irs	irs	PROPN
iiclr-28418	281	13	form	form	NOUN
iiclr-28418	281	14	,	,	PUNCT
iiclr-28418	281	15	and	and	CCONJ
iiclr-28418	281	16	irs	irs	PROPN
iiclr-28418	281	17	“	"	PUNCT
iiclr-28418	281	18	fact	fact	NOUN
iiclr-28418	281	19	sheet	sheet	NOUN
iiclr-28418	281	20	,	,	PUNCT
iiclr-28418	281	21	”	"	PUNCT
iiclr-28418	281	22	and	and	CCONJ
iiclr-28418	281	23	letters	letter	NOUN
iiclr-28418	281	24	sent	send	VERB
iiclr-28418	281	25	from	from	ADP
iiclr-28418	281	26	the	the	DET
iiclr-28418	281	27	government	government	NOUN
iiclr-28418	281	28	to	to	PART
iiclr-28418	281	29	fbar	fbar	VERB
iiclr-28418	281	30	filers	filer	NOUN
iiclr-28418	281	31	all	all	PRON
iiclr-28418	281	32	provide	provide	VERB
iiclr-28418	281	33	language	language	NOUN
iiclr-28418	281	34	stating	state	VERB
iiclr-28418	281	35	that	that	SCONJ
iiclr-28418	281	36	the	the	DET
iiclr-28418	281	37	non	non	ADJ
iiclr-28418	281	38	-	-	ADJ
iiclr-28418	281	39	willful	willful	ADJ
iiclr-28418	281	40	penalty	penalty	NOUN
iiclr-28418	281	41	would	would	AUX
iiclr-28418	281	42	not	not	PART
iiclr-28418	281	43	exceed	exceed	VERB
iiclr-28418	281	44	$	$	SYM
iiclr-28418	281	45	10,000	10,000	NUM
iiclr-28418	281	46	.	.	PUNCT
iiclr-28418	281	47	70	70	NUM
iiclr-28418	281	48	while	while	SCONJ
iiclr-28418	281	49	the	the	DET
iiclr-28418	281	50	court	court	NOUN
iiclr-28418	281	51	notes	note	VERB
iiclr-28418	281	52	this	this	DET
iiclr-28418	281	53	evidence	evidence	NOUN
iiclr-28418	281	54	alone	alone	ADV
iiclr-28418	281	55	is	be	AUX
iiclr-28418	281	56	not	not	PART
iiclr-28418	281	57	controlling	control	VERB
iiclr-28418	281	58	on	on	ADP
iiclr-28418	281	59	this	this	DET
iiclr-28418	281	60	issue	issue	NOUN
iiclr-28418	281	61	,	,	PUNCT
iiclr-28418	281	62	the	the	DET
iiclr-28418	281	63	court	court	NOUN
iiclr-28418	281	64	does	do	AUX
iiclr-28418	281	65	state	state	VERB
iiclr-28418	281	66	that	that	SCONJ
iiclr-28418	281	67	it	it	PRON
iiclr-28418	281	68	“	"	PUNCT
iiclr-28418	281	69	may	may	AUX
iiclr-28418	281	70	consider	consider	VERB
iiclr-28418	281	71	the	the	DET
iiclr-28418	281	72	consistency	consistency	NOUN
iiclr-28418	281	73	of	of	ADP
iiclr-28418	281	74	an	an	DET
iiclr-28418	281	75	agency	agency	NOUN
iiclr-28418	281	76	's	's	PART
iiclr-28418	281	77	views	view	NOUN
iiclr-28418	281	78	when	when	SCONJ
iiclr-28418	281	79	we	we	PRON
iiclr-28418	281	80	weigh	weigh	VERB
iiclr-28418	281	81	the	the	DET
iiclr-28418	281	82	persuasiveness	persuasiveness	NOUN
iiclr-28418	281	83	of	of	ADP
iiclr-28418	281	84	any	any	DET
iiclr-28418	281	85	interpretation	interpretation	NOUN
iiclr-28418	281	86	it	it	PRON
iiclr-28418	281	87	proffers	proffer	VERB
iiclr-28418	281	88	in	in	ADP
iiclr-28418	281	89	court	court	NOUN
iiclr-28418	281	90	.	.	PUNCT
iiclr-28418	281	91	”	"	PUNCT
iiclr-28418	282	1	71	71	NUM
iiclr-28418	282	2	the	the	DET
iiclr-28418	282	3	court	court	NOUN
iiclr-28418	282	4	also	also	ADV
iiclr-28418	282	5	pointed	point	VERB
iiclr-28418	282	6	to	to	ADP
iiclr-28418	282	7	the	the	DET
iiclr-28418	282	8	reasonable	reasonable	ADJ
iiclr-28418	282	9	cause	cause	NOUN
iiclr-28418	282	10	provision	provision	NOUN
iiclr-28418	282	11	under	under	ADP
iiclr-28418	282	12	§	§	PROPN
iiclr-28418	282	13	5321(a)(5)(b)(ii	5321(a)(5)(b)(ii	NUM
iiclr-28418	282	14	)	)	PUNCT
iiclr-28418	282	15	as	as	ADP
iiclr-28418	282	16	another	another	DET
iiclr-28418	282	17	provision	provision	NOUN
iiclr-28418	282	18	in	in	ADP
iiclr-28418	282	19	which	which	PRON
iiclr-28418	282	20	congress	congress	PROPN
iiclr-28418	282	21	specifically	specifically	ADV
iiclr-28418	282	22	required	require	VERB
iiclr-28418	282	23	a	a	DET
iiclr-28418	282	24	per	per	ADP
iiclr-28418	282	25	-	-	PUNCT
iiclr-28418	282	26	account	account	NOUN
iiclr-28418	282	27	calculation	calculation	NOUN
iiclr-28418	282	28	,	,	PUNCT
iiclr-28418	282	29	indicating	indicate	VERB
iiclr-28418	282	30	that	that	SCONJ
iiclr-28418	282	31	when	when	SCONJ
iiclr-28418	282	32	congress	congress	PROPN
iiclr-28418	282	33	wanted	want	VERB
iiclr-28418	282	34	something	something	PRON
iiclr-28418	282	35	to	to	PART
iiclr-28418	282	36	be	be	AUX
iiclr-28418	282	37	done	do	VERB
iiclr-28418	282	38	“	"	PUNCT
iiclr-28418	282	39	per	per	ADP
iiclr-28418	282	40	account	account	NOUN
iiclr-28418	282	41	,	,	PUNCT
iiclr-28418	282	42	”	"	PUNCT
iiclr-28418	282	43	they	they	PRON
iiclr-28418	282	44	knew	know	VERB
iiclr-28418	282	45	how	how	SCONJ
iiclr-28418	282	46	to	to	PART
iiclr-28418	282	47	do	do	VERB
iiclr-28418	282	48	it	it	PRON
iiclr-28418	282	49	,	,	PUNCT
iiclr-28418	282	50	and	and	CCONJ
iiclr-28418	282	51	the	the	DET
iiclr-28418	282	52	fact	fact	NOUN
iiclr-28418	282	53	that	that	SCONJ
iiclr-28418	282	54	they	they	PRON
iiclr-28418	282	55	did	do	AUX
iiclr-28418	282	56	not	not	PART
iiclr-28418	282	57	include	include	VERB
iiclr-28418	282	58	“	"	PUNCT
iiclr-28418	282	59	per	per	ADP
iiclr-28418	282	60	account	account	NOUN
iiclr-28418	282	61	”	"	PUNCT
iiclr-28418	282	62	in	in	ADP
iiclr-28418	282	63	the	the	DET
iiclr-28418	282	64	non	non	ADJ
iiclr-28418	282	65	-	-	ADJ
iiclr-28418	282	66	willful	willful	ADJ
iiclr-28418	282	67	violation	violation	NOUN
iiclr-28418	282	68	section	section	NOUN
iiclr-28418	282	69	is	be	AUX
iiclr-28418	282	70	evidence	evidence	NOUN
iiclr-28418	282	71	that	that	SCONJ
iiclr-28418	282	72	the	the	DET
iiclr-28418	282	73	penalty	penalty	NOUN
iiclr-28418	282	74	should	should	AUX
iiclr-28418	282	75	be	be	AUX
iiclr-28418	282	76	per	per	ADP
iiclr-28418	282	77	filing	filing	NOUN
iiclr-28418	282	78	,	,	PUNCT
iiclr-28418	282	79	and	and	CCONJ
iiclr-28418	282	80	not	not	PART
iiclr-28418	282	81	per	per	ADP
iiclr-28418	282	82	account	account	NOUN
iiclr-28418	282	83	.	.	PUNCT
iiclr-28418	283	1	72	72	NUM
iiclr-28418	283	2	from	from	ADP
iiclr-28418	283	3	here	here	ADV
iiclr-28418	283	4	,	,	PUNCT
iiclr-28418	283	5	the	the	DET
iiclr-28418	283	6	majority	majority	NOUN
iiclr-28418	283	7	opinion	opinion	NOUN
iiclr-28418	283	8	by	by	ADP
iiclr-28418	283	9	the	the	DET
iiclr-28418	283	10	court	court	NOUN
iiclr-28418	283	11	addresses	address	VERB
iiclr-28418	283	12	the	the	DET
iiclr-28418	283	13	dissenting	dissent	VERB
iiclr-28418	283	14	opinion	opinion	NOUN
iiclr-28418	283	15	’s	’s	PART
iiclr-28418	283	16	argument	argument	NOUN
iiclr-28418	283	17	that	that	SCONJ
iiclr-28418	283	18	the	the	DET
iiclr-28418	283	19	pattern	pattern	NOUN
iiclr-28418	283	20	of	of	ADP
iiclr-28418	283	21	per	per	ADP
iiclr-28418	283	22	account	account	NOUN
iiclr-28418	283	23	language	language	NOUN
iiclr-28418	283	24	in	in	ADP
iiclr-28418	283	25	both	both	CCONJ
iiclr-28418	283	26	the	the	DET
iiclr-28418	283	27	willful	willful	ADJ
iiclr-28418	283	28	and	and	CCONJ
iiclr-28418	283	29	reasonable	reasonable	ADJ
iiclr-28418	283	30	cause	cause	NOUN
iiclr-28418	283	31	provision	provision	NOUN
iiclr-28418	283	32	should	should	AUX
iiclr-28418	283	33	suggest	suggest	VERB
iiclr-28418	283	34	that	that	SCONJ
iiclr-28418	283	35	the	the	DET
iiclr-28418	283	36	same	same	ADJ
iiclr-28418	283	37	per	per	ADP
iiclr-28418	283	38	account	account	NOUN
iiclr-28418	283	39	rule	rule	NOUN
iiclr-28418	283	40	shall	shall	AUX
iiclr-28418	283	41	then	then	ADV
iiclr-28418	283	42	apply	apply	VERB
iiclr-28418	283	43	to	to	ADP
iiclr-28418	283	44	the	the	DET
iiclr-28418	283	45	non	non	ADJ
iiclr-28418	283	46	-	-	ADJ
iiclr-28418	283	47	willful	willful	ADJ
iiclr-28418	283	48	violation.73	violation.73	SCONJ
iiclr-28418	283	49	the	the	DET
iiclr-28418	283	50	majority	majority	NOUN
iiclr-28418	283	51	opinion	opinion	NOUN
iiclr-28418	283	52	by	by	ADP
iiclr-28418	283	53	the	the	DET
iiclr-28418	283	54	court	court	NOUN
iiclr-28418	283	55	outlines	outline	VERB
iiclr-28418	283	56	that	that	SCONJ
iiclr-28418	283	57	the	the	DET
iiclr-28418	283	58	dissent	dissent	NOUN
iiclr-28418	283	59	’s	’s	PART
iiclr-28418	283	60	argument	argument	NOUN
iiclr-28418	283	61	that	that	SCONJ
iiclr-28418	283	62	a	a	DET
iiclr-28418	283	63	compliant	compliant	ADJ
iiclr-28418	283	64	report	report	NOUN
iiclr-28418	283	65	must	must	AUX
iiclr-28418	283	66	provide	provide	VERB
iiclr-28418	283	67	a	a	DET
iiclr-28418	283	68	complete	complete	ADJ
iiclr-28418	283	69	list	list	NOUN
iiclr-28418	283	70	of	of	ADP
iiclr-28418	283	71	information	information	NOUN
iiclr-28418	283	72	on	on	ADP
iiclr-28418	283	73	the	the	DET
iiclr-28418	283	74	accounts	account	NOUN
iiclr-28418	283	75	does	do	AUX
iiclr-28418	283	76	not	not	PART
iiclr-28418	283	77	point	point	VERB
iiclr-28418	283	78	to	to	ADP
iiclr-28418	283	79	whether	whether	SCONJ
iiclr-28418	283	80	the	the	DET
iiclr-28418	283	81	penalty	penalty	NOUN
iiclr-28418	283	82	itself	itself	PRON
iiclr-28418	283	83	shall	shall	AUX
iiclr-28418	283	84	accrue	accrue	VERB
iiclr-28418	283	85	per	per	ADP
iiclr-28418	283	86	report	report	NOUN
iiclr-28418	283	87	or	or	CCONJ
iiclr-28418	283	88	per	per	ADP
iiclr-28418	283	89	account	account	NOUN
iiclr-28418	283	90	.	.	PUNCT
iiclr-28418	284	1	74	74	NUM
iiclr-28418	284	2	—	—	PUNCT
iiclr-28418	284	3	—	—	PUNCT
iiclr-28418	284	4	—	—	PUNCT
iiclr-28418	284	5	—	—	PUNCT
iiclr-28418	284	6	—	—	PUNCT
iiclr-28418	284	7	—	—	PUNCT
iiclr-28418	284	8	—	—	PUNCT
iiclr-28418	284	9	—	—	PUNCT
iiclr-28418	284	10	—	—	PUNCT
iiclr-28418	284	11	—	—	PUNCT
iiclr-28418	284	12	—	—	PUNCT
iiclr-28418	284	13	—	—	PUNCT
iiclr-28418	284	14	—	—	PUNCT
iiclr-28418	284	15	—	—	PUNCT
iiclr-28418	284	16	—	—	PUNCT
iiclr-28418	284	17	—	—	PUNCT
iiclr-28418	284	18	—	—	PUNCT
iiclr-28418	284	19	—	—	PUNCT
iiclr-28418	284	20	—	—	PUNCT
iiclr-28418	284	21	—	—	PUNCT
iiclr-28418	284	22	—	—	PUNCT
iiclr-28418	284	23	—	—	PUNCT
iiclr-28418	284	24	—	—	PUNCT
iiclr-28418	284	25	—	—	PUNCT
iiclr-28418	284	26	—	—	PUNCT
iiclr-28418	284	27	—	—	PUNCT
iiclr-28418	284	28	—	—	PUNCT
iiclr-28418	284	29	—	—	PUNCT
iiclr-28418	284	30	—	—	PUNCT
iiclr-28418	284	31	65	65	NUM
iiclr-28418	284	32	.	.	PUNCT
iiclr-28418	285	1	i	i	PRON
iiclr-28418	285	2	d.	d.	PROPN
iiclr-28418	285	3	at	at	ADP
iiclr-28418	285	4	93	93	NUM
iiclr-28418	285	5	.	.	PUNCT
iiclr-28418	286	1	66	66	NUM
iiclr-28418	286	2	.	.	PUNCT
iiclr-28418	287	1	i	i	PRON
iiclr-28418	287	2	d.	d.	PROPN
iiclr-28418	287	3	67	67	NUM
iiclr-28418	287	4	.	.	PUNCT
iiclr-28418	288	1	i	i	PRON
iiclr-28418	288	2	d.	d.	PROPN
iiclr-28418	288	3	at	at	ADP
iiclr-28418	288	4	93	93	NUM
iiclr-28418	288	5	.	.	PUNCT
iiclr-28418	289	1	68	68	NUM
iiclr-28418	289	2	.	.	PUNCT
iiclr-28418	290	1	i	i	PRON
iiclr-28418	290	2	d.	d.	PROPN
iiclr-28418	290	3	at	at	ADP
iiclr-28418	290	4	92	92	NUM
iiclr-28418	290	5	,	,	PUNCT
iiclr-28418	290	6	94	94	NUM
iiclr-28418	290	7	.	.	PUNCT
iiclr-28418	291	1	69	69	NUM
iiclr-28418	291	2	.	.	PUNCT
iiclr-28418	292	1	i	i	PRON
iiclr-28418	292	2	d.	d.	PROPN
iiclr-28418	292	3	at	at	ADP
iiclr-28418	292	4	94	94	NUM
iiclr-28418	292	5	.	.	PUNCT
iiclr-28418	293	1	70	70	NUM
iiclr-28418	293	2	.	.	PUNCT
iiclr-28418	294	1	i	i	PRON
iiclr-28418	294	2	d.	d.	PROPN
iiclr-28418	294	3	at	at	ADP
iiclr-28418	294	4	96	96	NUM
iiclr-28418	294	5	-	-	SYM
iiclr-28418	294	6	97	97	NUM
iiclr-28418	294	7	.	.	PUNCT
iiclr-28418	295	1	71	71	NUM
iiclr-28418	295	2	.	.	PUNCT
iiclr-28418	296	1	i	i	PRON
iiclr-28418	296	2	d.	d.	PROPN
iiclr-28418	296	3	at	at	ADP
iiclr-28418	296	4	97	97	NUM
iiclr-28418	296	5	.	.	PUNCT
iiclr-28418	296	6	72	72	NUM
iiclr-28418	296	7	.	.	PUNCT
iiclr-28418	297	1	i	i	PRON
iiclr-28418	297	2	d.	d.	PROPN
iiclr-28418	297	3	at	at	ADP
iiclr-28418	297	4	95	95	NUM
iiclr-28418	297	5	.	.	PUNCT
iiclr-28418	298	1	73	73	NUM
iiclr-28418	298	2	.	.	PUNCT
iiclr-28418	299	1	i	i	PRON
iiclr-28418	299	2	d.	d.	PROPN
iiclr-28418	299	3	at	at	ADP
iiclr-28418	299	4	95	95	NUM
iiclr-28418	299	5	-	-	SYM
iiclr-28418	299	6	96	96	NUM
iiclr-28418	299	7	.	.	PUNCT
iiclr-28418	300	1	74	74	NUM
iiclr-28418	300	2	.	.	PUNCT
iiclr-28418	301	1	i	i	PRON
iiclr-28418	301	2	d.	d.	PROPN
iiclr-28418	301	3	2024	2024	NUM
iiclr-28418	301	4	]	]	PUNCT
iiclr-28418	301	5	should	should	AUX
iiclr-28418	301	6	i	i	PRON
iiclr-28418	301	7	stay	stay	VERB
iiclr-28418	301	8	,	,	PUNCT
iiclr-28418	301	9	or	or	CCONJ
iiclr-28418	301	10	should	should	AUX
iiclr-28418	301	11	i	i	PRON
iiclr-28418	301	12	go	go	VERB
iiclr-28418	301	13	?	?	PUNCT
iiclr-28418	302	1	359	359	NUM
iiclr-28418	302	2	the	the	DET
iiclr-28418	302	3	court	court	NOUN
iiclr-28418	302	4	then	then	ADV
iiclr-28418	302	5	examines	examine	VERB
iiclr-28418	302	6	the	the	DET
iiclr-28418	302	7	legislative	legislative	ADJ
iiclr-28418	302	8	history	history	NOUN
iiclr-28418	302	9	of	of	ADP
iiclr-28418	302	10	the	the	DET
iiclr-28418	302	11	bank	bank	PROPN
iiclr-28418	302	12	secrecy	secrecy	NOUN
iiclr-28418	302	13	act	act	PROPN
iiclr-28418	302	14	and	and	CCONJ
iiclr-28418	302	15	the	the	DET
iiclr-28418	302	16	act	act	NOUN
iiclr-28418	302	17	’s	’s	PART
iiclr-28418	302	18	statement	statement	NOUN
iiclr-28418	302	19	of	of	ADP
iiclr-28418	302	20	purpose	purpose	NOUN
iiclr-28418	302	21	found	find	VERB
iiclr-28418	302	22	at	at	ADP
iiclr-28418	302	23	§	§	PROPN
iiclr-28418	302	24	8311	8311	NUM
iiclr-28418	302	25	to	to	PART
iiclr-28418	302	26	conclude	conclude	VERB
iiclr-28418	302	27	that	that	SCONJ
iiclr-28418	302	28	the	the	DET
iiclr-28418	302	29	government	government	NOUN
iiclr-28418	302	30	’s	’s	PART
iiclr-28418	302	31	position	position	NOUN
iiclr-28418	302	32	in	in	ADP
iiclr-28418	302	33	bittner	bittner	NOUN
iiclr-28418	302	34	is	be	AUX
iiclr-28418	302	35	not	not	PART
iiclr-28418	302	36	consistent	consistent	ADJ
iiclr-28418	302	37	with	with	ADP
iiclr-28418	302	38	the	the	DET
iiclr-28418	302	39	way	way	NOUN
iiclr-28418	302	40	the	the	DET
iiclr-28418	302	41	non	non	ADJ
iiclr-28418	302	42	-	-	ADJ
iiclr-28418	302	43	willful	willful	ADJ
iiclr-28418	302	44	violations	violation	NOUN
iiclr-28418	302	45	section	section	NOUN
iiclr-28418	302	46	of	of	ADP
iiclr-28418	302	47	the	the	DET
iiclr-28418	302	48	act	act	NOUN
iiclr-28418	302	49	developed	develop	VERB
iiclr-28418	302	50	,	,	PUNCT
iiclr-28418	302	51	nor	nor	CCONJ
iiclr-28418	302	52	is	be	AUX
iiclr-28418	302	53	it	it	PRON
iiclr-28418	302	54	required	require	VERB
iiclr-28418	302	55	or	or	CCONJ
iiclr-28418	302	56	implied	imply	VERB
iiclr-28418	302	57	given	give	VERB
iiclr-28418	302	58	the	the	DET
iiclr-28418	302	59	purpose	purpose	NOUN
iiclr-28418	302	60	of	of	ADP
iiclr-28418	302	61	the	the	DET
iiclr-28418	302	62	act	act	NOUN
iiclr-28418	302	63	is	be	AUX
iiclr-28418	302	64	to	to	PART
iiclr-28418	302	65	file	file	VERB
iiclr-28418	302	66	reports	report	NOUN
iiclr-28418	302	67	and	and	CCONJ
iiclr-28418	302	68	records	record	NOUN
iiclr-28418	302	69	-not	-not	PUNCT
iiclr-28418	302	70	evidence	evidence	NOUN
iiclr-28418	302	71	of	of	ADP
iiclr-28418	302	72	congress	congress	PROPN
iiclr-28418	302	73	’	'	PUNCT
iiclr-28418	302	74	intent	intent	NOUN
iiclr-28418	302	75	to	to	PART
iiclr-28418	302	76	maximize	maximize	VERB
iiclr-28418	302	77	penalties	penalty	NOUN
iiclr-28418	302	78	for	for	ADP
iiclr-28418	302	79	each	each	DET
iiclr-28418	302	80	non	non	ADJ
iiclr-28418	302	81	-	-	ADJ
iiclr-28418	302	82	willful	willful	ADJ
iiclr-28418	302	83	mistake	mistake	NOUN
iiclr-28418	302	84	.	.	PUNCT
iiclr-28418	303	1	75	75	NUM
iiclr-28418	303	2	the	the	DET
iiclr-28418	303	3	court	court	NOUN
iiclr-28418	303	4	then	then	ADV
iiclr-28418	303	5	points	point	VERB
iiclr-28418	303	6	to	to	ADP
iiclr-28418	303	7	another	another	DET
iiclr-28418	303	8	example	example	NOUN
iiclr-28418	303	9	of	of	ADP
iiclr-28418	303	10	congress	congress	PROPN
iiclr-28418	303	11	’	'	PUNCT
iiclr-28418	303	12	intent	intent	NOUN
iiclr-28418	303	13	to	to	PART
iiclr-28418	303	14	have	have	AUX
iiclr-28418	303	15	the	the	DET
iiclr-28418	303	16	non	non	ADJ
iiclr-28418	303	17	-	-	ADJ
iiclr-28418	303	18	willful	willful	ADJ
iiclr-28418	303	19	violation	violation	NOUN
iiclr-28418	303	20	be	be	AUX
iiclr-28418	303	21	on	on	ADP
iiclr-28418	303	22	a	a	DET
iiclr-28418	303	23	report	report	NOUN
iiclr-28418	303	24	basis	basis	NOUN
iiclr-28418	303	25	by	by	ADP
iiclr-28418	303	26	citing	cite	VERB
iiclr-28418	303	27	to	to	ADP
iiclr-28418	303	28	the	the	DET
iiclr-28418	303	29	statute	statute	NOUN
iiclr-28418	303	30	which	which	PRON
iiclr-28418	303	31	states	state	VERB
iiclr-28418	303	32	that	that	SCONJ
iiclr-28418	303	33	for	for	ADP
iiclr-28418	303	34	persons	person	NOUN
iiclr-28418	303	35	with	with	ADP
iiclr-28418	303	36	twentyfive	twentyfive	ADJ
iiclr-28418	303	37	or	or	CCONJ
iiclr-28418	303	38	more	more	ADV
iiclr-28418	303	39	applicable	applicable	ADJ
iiclr-28418	303	40	accounts	account	NOUN
iiclr-28418	303	41	,	,	PUNCT
iiclr-28418	303	42	the	the	DET
iiclr-28418	303	43	person	person	NOUN
iiclr-28418	303	44	does	do	AUX
iiclr-28418	303	45	not	not	PART
iiclr-28418	303	46	need	need	VERB
iiclr-28418	303	47	to	to	PART
iiclr-28418	303	48	provide	provide	VERB
iiclr-28418	303	49	every	every	DET
iiclr-28418	303	50	specific	specific	ADJ
iiclr-28418	303	51	detail	detail	NOUN
iiclr-28418	303	52	for	for	ADP
iiclr-28418	303	53	each	each	DET
iiclr-28418	303	54	account	account	NOUN
iiclr-28418	303	55	at	at	ADP
iiclr-28418	303	56	the	the	DET
iiclr-28418	303	57	time	time	NOUN
iiclr-28418	303	58	of	of	ADP
iiclr-28418	303	59	filing	filing	NOUN
iiclr-28418	303	60	(	(	PUNCT
iiclr-28418	303	61	although	although	SCONJ
iiclr-28418	303	62	they	they	PRON
iiclr-28418	303	63	would	would	AUX
iiclr-28418	303	64	need	need	VERB
iiclr-28418	303	65	to	to	PART
iiclr-28418	303	66	provide	provide	VERB
iiclr-28418	303	67	more	more	ADV
iiclr-28418	303	68	detailed	detailed	ADJ
iiclr-28418	303	69	information	information	NOUN
iiclr-28418	303	70	at	at	ADP
iiclr-28418	303	71	the	the	DET
iiclr-28418	303	72	request	request	NOUN
iiclr-28418	303	73	of	of	ADP
iiclr-28418	303	74	the	the	DET
iiclr-28418	303	75	secretary	secretary	NOUN
iiclr-28418	303	76	)	)	PUNCT
iiclr-28418	303	77	;	;	PUNCT
iiclr-28418	303	78	rather	rather	ADV
iiclr-28418	303	79	they	they	PRON
iiclr-28418	303	80	“	"	PUNCT
iiclr-28418	303	81	need	need	AUX
iiclr-28418	303	82	only	only	ADV
iiclr-28418	303	83	provide	provide	VERB
iiclr-28418	303	84	the	the	DET
iiclr-28418	303	85	number	number	NOUN
iiclr-28418	303	86	of	of	ADP
iiclr-28418	303	87	financial	financial	ADJ
iiclr-28418	303	88	accounts	account	NOUN
iiclr-28418	303	89	and	and	CCONJ
iiclr-28418	303	90	certain	certain	ADJ
iiclr-28418	303	91	other	other	ADJ
iiclr-28418	303	92	basic	basic	ADJ
iiclr-28418	303	93	information	information	NOUN
iiclr-28418	303	94	.	.	PUNCT
iiclr-28418	304	1	”76	”76	VERB
iiclr-28418	304	2	the	the	DET
iiclr-28418	304	3	court	court	NOUN
iiclr-28418	304	4	further	further	ADJ
iiclr-28418	304	5	reasons	reason	NOUN
iiclr-28418	304	6	that	that	PRON
iiclr-28418	304	7	taking	take	VERB
iiclr-28418	304	8	the	the	DET
iiclr-28418	304	9	government	government	NOUN
iiclr-28418	304	10	’s	’s	PART
iiclr-28418	304	11	interpretation	interpretation	NOUN
iiclr-28418	304	12	would	would	AUX
iiclr-28418	304	13	create	create	VERB
iiclr-28418	304	14	a	a	PRON
iiclr-28418	304	15	in	in	ADP
iiclr-28418	304	16	which	which	PRON
iiclr-28418	304	17	willful	willful	ADJ
iiclr-28418	304	18	violators	violator	NOUN
iiclr-28418	304	19	may	may	AUX
iiclr-28418	304	20	end	end	VERB
iiclr-28418	304	21	up	up	ADP
iiclr-28418	304	22	owing	owe	VERB
iiclr-28418	304	23	less	less	ADV
iiclr-28418	304	24	in	in	ADP
iiclr-28418	304	25	penalties	penalty	NOUN
iiclr-28418	304	26	than	than	ADP
iiclr-28418	304	27	nonwillful	nonwillful	ADJ
iiclr-28418	304	28	violators	violator	NOUN
iiclr-28418	304	29	;	;	PUNCT
iiclr-28418	304	30	if	if	SCONJ
iiclr-28418	304	31	a	a	DET
iiclr-28418	304	32	taxpayer	taxpayer	NOUN
iiclr-28418	304	33	for	for	ADP
iiclr-28418	304	34	example	example	NOUN
iiclr-28418	304	35	had	have	VERB
iiclr-28418	304	36	one	one	NUM
iiclr-28418	304	37	account	account	NOUN
iiclr-28418	304	38	with	with	ADP
iiclr-28418	304	39	a	a	DET
iiclr-28418	304	40	value	value	NOUN
iiclr-28418	304	41	of	of	ADP
iiclr-28418	304	42	$	$	SYM
iiclr-28418	304	43	1	1	NUM
iiclr-28418	304	44	million	million	NUM
iiclr-28418	304	45	and	and	CCONJ
iiclr-28418	304	46	then	then	ADV
iiclr-28418	304	47	withdrew	withdraw	VERB
iiclr-28418	304	48	this	this	DET
iiclr-28418	304	49	amount	amount	NOUN
iiclr-28418	304	50	before	before	ADP
iiclr-28418	304	51	the	the	DET
iiclr-28418	304	52	filing	filing	NOUN
iiclr-28418	304	53	deadline	deadline	NOUN
iiclr-28418	304	54	,	,	PUNCT
iiclr-28418	304	55	he	he	PRON
iiclr-28418	304	56	would	would	AUX
iiclr-28418	304	57	owe	owe	VERB
iiclr-28418	304	58	$	$	SYM
iiclr-28418	304	59	100,000	100,000	NUM
iiclr-28418	304	60	in	in	ADP
iiclr-28418	304	61	penalties	penalty	NOUN
iiclr-28418	304	62	.	.	PUNCT
iiclr-28418	305	1	77	77	NUM
iiclr-28418	306	1	however	however	ADV
iiclr-28418	306	2	,	,	PUNCT
iiclr-28418	306	3	if	if	SCONJ
iiclr-28418	306	4	someone	someone	PRON
iiclr-28418	306	5	had	have	VERB
iiclr-28418	306	6	twenty	twenty	NUM
iiclr-28418	306	7	foreign	foreign	ADJ
iiclr-28418	306	8	financial	financial	ADJ
iiclr-28418	306	9	accounts	account	NOUN
iiclr-28418	306	10	with	with	ADP
iiclr-28418	306	11	a	a	DET
iiclr-28418	306	12	total	total	NOUN
iiclr-28418	306	13	of	of	ADP
iiclr-28418	306	14	$	$	SYM
iiclr-28418	306	15	50,000	50,000	NUM
iiclr-28418	306	16	across	across	ADP
iiclr-28418	306	17	those	those	DET
iiclr-28418	306	18	accounts	account	NOUN
iiclr-28418	306	19	and	and	CCONJ
iiclr-28418	306	20	failed	fail	VERB
iiclr-28418	306	21	to	to	PART
iiclr-28418	306	22	file	file	VERB
iiclr-28418	306	23	the	the	DET
iiclr-28418	306	24	fbar	fbar	NOUN
iiclr-28418	306	25	then	then	ADV
iiclr-28418	306	26	that	that	SCONJ
iiclr-28418	306	27	taxpayer	taxpayer	NOUN
iiclr-28418	306	28	would	would	AUX
iiclr-28418	306	29	be	be	AUX
iiclr-28418	306	30	assessed	assess	VERB
iiclr-28418	306	31	a	a	DET
iiclr-28418	306	32	$	$	SYM
iiclr-28418	306	33	200,000	200,000	NUM
iiclr-28418	306	34	penalty	penalty	NOUN
iiclr-28418	306	35	.	.	PUNCT
iiclr-28418	307	1	78	78	NUM
iiclr-28418	308	1	the	the	DET
iiclr-28418	308	2	government	government	NOUN
iiclr-28418	308	3	counters	counter	VERB
iiclr-28418	308	4	that	that	SCONJ
iiclr-28418	308	5	an	an	DET
iiclr-28418	308	6	anomaly	anomaly	NOUN
iiclr-28418	308	7	would	would	AUX
iiclr-28418	308	8	exist	exist	VERB
iiclr-28418	308	9	if	if	SCONJ
iiclr-28418	308	10	the	the	DET
iiclr-28418	308	11	penalties	penalty	NOUN
iiclr-28418	308	12	were	be	AUX
iiclr-28418	308	13	assessed	assess	VERB
iiclr-28418	308	14	per	per	ADP
iiclr-28418	308	15	report	report	NOUN
iiclr-28418	308	16	because	because	SCONJ
iiclr-28418	308	17	the	the	DET
iiclr-28418	308	18	secretary	secretary	NOUN
iiclr-28418	308	19	has	have	VERB
iiclr-28418	308	20	broad	broad	ADJ
iiclr-28418	308	21	discretion	discretion	NOUN
iiclr-28418	308	22	to	to	PART
iiclr-28418	308	23	make	make	VERB
iiclr-28418	308	24	the	the	DET
iiclr-28418	308	25	filing	filing	NOUN
iiclr-28418	308	26	requirements	requirement	NOUN
iiclr-28418	308	27	,	,	PUNCT
iiclr-28418	308	28	and	and	CCONJ
iiclr-28418	308	29	could	could	AUX
iiclr-28418	308	30	require	require	VERB
iiclr-28418	308	31	a	a	DET
iiclr-28418	308	32	separate	separate	ADJ
iiclr-28418	308	33	report	report	NOUN
iiclr-28418	308	34	for	for	ADP
iiclr-28418	308	35	each	each	DET
iiclr-28418	308	36	account	account	NOUN
iiclr-28418	308	37	be	be	AUX
iiclr-28418	308	38	on	on	ADP
iiclr-28418	308	39	a	a	DET
iiclr-28418	308	40	separate	separate	ADJ
iiclr-28418	308	41	form	form	NOUN
iiclr-28418	308	42	.	.	PUNCT
iiclr-28418	309	1	79	79	NUM
iiclr-28418	310	1	the	the	DET
iiclr-28418	310	2	government	government	NOUN
iiclr-28418	310	3	concludes	conclude	VERB
iiclr-28418	310	4	that	that	SCONJ
iiclr-28418	310	5	this	this	PRON
iiclr-28418	310	6	would	would	AUX
iiclr-28418	310	7	then	then	ADV
iiclr-28418	310	8	effectively	effectively	ADV
iiclr-28418	310	9	establish	establish	VERB
iiclr-28418	310	10	a	a	DET
iiclr-28418	310	11	non	non	ADJ
iiclr-28418	310	12	-	-	ADJ
iiclr-28418	310	13	willful	willful	ADJ
iiclr-28418	310	14	violation	violation	NOUN
iiclr-28418	310	15	by	by	ADP
iiclr-28418	310	16	account	account	NOUN
iiclr-28418	310	17	.	.	PUNCT
iiclr-28418	311	1	80	80	NUM
iiclr-28418	311	2	the	the	DET
iiclr-28418	311	3	majority	majority	NOUN
iiclr-28418	311	4	responds	respond	VERB
iiclr-28418	311	5	that	that	SCONJ
iiclr-28418	311	6	the	the	DET
iiclr-28418	311	7	secretary	secretary	NOUN
iiclr-28418	311	8	’s	’s	PART
iiclr-28418	311	9	ability	ability	NOUN
iiclr-28418	311	10	to	to	PART
iiclr-28418	311	11	do	do	AUX
iiclr-28418	311	12	this	this	PRON
iiclr-28418	311	13	is	be	AUX
iiclr-28418	311	14	not	not	PART
iiclr-28418	311	15	a	a	DET
iiclr-28418	311	16	question	question	NOUN
iiclr-28418	311	17	before	before	ADP
iiclr-28418	311	18	them	they	PRON
iiclr-28418	311	19	,	,	PUNCT
iiclr-28418	311	20	that	that	SCONJ
iiclr-28418	311	21	this	this	DET
iiclr-28418	311	22	discretion	discretion	NOUN
iiclr-28418	311	23	could	could	AUX
iiclr-28418	311	24	result	result	VERB
iiclr-28418	311	25	in	in	ADP
iiclr-28418	311	26	less	less	ADJ
iiclr-28418	311	27	reporting	reporting	NOUN
iiclr-28418	311	28	obligations	obligation	NOUN
iiclr-28418	311	29	too	too	ADV
iiclr-28418	311	30	,	,	PUNCT
iiclr-28418	311	31	and	and	CCONJ
iiclr-28418	311	32	either	either	DET
iiclr-28418	311	33	way	way	NOUN
iiclr-28418	311	34	,	,	PUNCT
iiclr-28418	311	35	but	but	CCONJ
iiclr-28418	311	36	the	the	DET
iiclr-28418	311	37	secretary	secretary	NOUN
iiclr-28418	311	38	’s	’s	PART
iiclr-28418	311	39	discretion	discretion	NOUN
iiclr-28418	311	40	does	do	AUX
iiclr-28418	311	41	not	not	PART
iiclr-28418	311	42	answer	answer	VERB
iiclr-28418	311	43	the	the	DET
iiclr-28418	311	44	question	question	NOUN
iiclr-28418	311	45	of	of	ADP
iiclr-28418	311	46	whether	whether	SCONJ
iiclr-28418	311	47	the	the	DET
iiclr-28418	311	48	secretary	secretary	NOUN
iiclr-28418	311	49	may	may	AUX
iiclr-28418	311	50	impose	impose	VERB
iiclr-28418	311	51	penalties	penalty	NOUN
iiclr-28418	311	52	on	on	ADP
iiclr-28418	311	53	a	a	DET
iiclr-28418	311	54	per	per	ADP
iiclr-28418	311	55	report	report	NOUN
iiclr-28418	311	56	or	or	CCONJ
iiclr-28418	311	57	a	a	DET
iiclr-28418	311	58	per	per	ADP
iiclr-28418	311	59	account	account	NOUN
iiclr-28418	311	60	basis	basis	NOUN
iiclr-28418	311	61	.	.	PUNCT
iiclr-28418	312	1	81	81	NUM
iiclr-28418	312	2	citing	cite	VERB
iiclr-28418	312	3	commissioner	commissioner	NOUN
iiclr-28418	312	4	v.	v.	PROPN
iiclr-28418	312	5	acker	acker	PROPN
iiclr-28418	312	6	,	,	PUNCT
iiclr-28418	312	7	the	the	DET
iiclr-28418	312	8	court	court	NOUN
iiclr-28418	312	9	deviated	deviate	VERB
iiclr-28418	312	10	from	from	ADP
iiclr-28418	312	11	boyd	boyd	PROPN
iiclr-28418	312	12	and	and	CCONJ
iiclr-28418	312	13	the	the	DET
iiclr-28418	312	14	5th	5th	ADJ
iiclr-28418	312	15	circuit	circuit	NOUN
iiclr-28418	312	16	in	in	ADP
iiclr-28418	312	17	holding	hold	VERB
iiclr-28418	312	18	that	that	SCONJ
iiclr-28418	312	19	applying	apply	VERB
iiclr-28418	312	20	the	the	DET
iiclr-28418	312	21	rule	rule	NOUN
iiclr-28418	312	22	of	of	ADP
iiclr-28418	312	23	lenity	lenity	NOUN
iiclr-28418	312	24	,	,	PUNCT
iiclr-28418	312	25	a	a	DET
iiclr-28418	312	26	principle	principle	NOUN
iiclr-28418	312	27	that	that	PRON
iiclr-28418	312	28	requires	require	VERB
iiclr-28418	312	29	courts	court	NOUN
iiclr-28418	312	30	to	to	PART
iiclr-28418	312	31	strictly	strictly	ADV
iiclr-28418	312	32	construe	construe	VERB
iiclr-28418	312	33	statutes	statute	NOUN
iiclr-28418	312	34	that	that	PRON
iiclr-28418	312	35	impose	impose	VERB
iiclr-28418	312	36	penalties	penalty	NOUN
iiclr-28418	312	37	against	against	ADP
iiclr-28418	312	38	the	the	DET
iiclr-28418	312	39	government	government	NOUN
iiclr-28418	312	40	and	and	CCONJ
iiclr-28418	312	41	in	in	ADP
iiclr-28418	312	42	favor	favor	NOUN
iiclr-28418	312	43	of	of	ADP
iiclr-28418	312	44	the	the	DET
iiclr-28418	312	45	individuals	individual	NOUN
iiclr-28418	312	46	,	,	PUNCT
iiclr-28418	312	47	would	would	AUX
iiclr-28418	312	48	result	result	VERB
iiclr-28418	312	49	in	in	ADP
iiclr-28418	312	50	favor	favor	NOUN
iiclr-28418	312	51	of	of	ADP
iiclr-28418	312	52	a	a	DET
iiclr-28418	312	53	per	per	ADP
iiclr-28418	312	54	report	report	NOUN
iiclr-28418	312	55	over	over	ADP
iiclr-28418	312	56	a	a	DET
iiclr-28418	312	57	per	per	ADP
iiclr-28418	312	58	account	account	NOUN
iiclr-28418	312	59	approach	approach	NOUN
iiclr-28418	312	60	.	.	PUNCT
iiclr-28418	313	1	82	82	NUM
iiclr-28418	314	1	the	the	DET
iiclr-28418	314	2	government	government	NOUN
iiclr-28418	314	3	argued	argue	VERB
iiclr-28418	314	4	that	that	SCONJ
iiclr-28418	314	5	acker	acker	PROPN
iiclr-28418	314	6	should	should	AUX
iiclr-28418	314	7	be	be	AUX
iiclr-28418	314	8	distinguished	distinguish	VERB
iiclr-28418	314	9	because	because	SCONJ
iiclr-28418	314	10	that	that	DET
iiclr-28418	314	11	case	case	NOUN
iiclr-28418	314	12	involved	involve	VERB
iiclr-28418	314	13	the	the	DET
iiclr-28418	314	14	internal	internal	ADJ
iiclr-28418	314	15	revenue	revenue	NOUN
iiclr-28418	314	16	code	code	NOUN
iiclr-28418	314	17	,	,	PUNCT
iiclr-28418	314	18	not	not	PART
iiclr-28418	314	19	the	the	DET
iiclr-28418	314	20	bsa	bsa	PROPN
iiclr-28418	314	21	.	.	PROPN
iiclr-28418	314	22	83	83	NUM
iiclr-28418	314	23	the	the	DET
iiclr-28418	314	24	majority	majority	NOUN
iiclr-28418	314	25	responded	respond	VERB
iiclr-28418	314	26	,	,	PUNCT
iiclr-28418	314	27	stating	state	VERB
iiclr-28418	314	28	the	the	DET
iiclr-28418	314	29	“	"	PUNCT
iiclr-28418	314	30	rule	rule	NOUN
iiclr-28418	314	31	of	of	ADP
iiclr-28418	314	32	lenity	lenity	NOUN
iiclr-28418	314	33	is	be	AUX
iiclr-28418	314	34	not	not	PART
iiclr-28418	314	35	shackled	shackle	VERB
iiclr-28418	314	36	to	to	ADP
iiclr-28418	314	37	the	the	DET
iiclr-28418	314	38	internal	internal	ADJ
iiclr-28418	314	39	revenue	revenue	NOUN
iiclr-28418	314	40	—	—	PUNCT
iiclr-28418	314	41	—	—	PUNCT
iiclr-28418	314	42	—	—	PUNCT
iiclr-28418	314	43	—	—	PUNCT
iiclr-28418	314	44	—	—	PUNCT
iiclr-28418	314	45	—	—	PUNCT
iiclr-28418	314	46	—	—	PUNCT
iiclr-28418	314	47	—	—	PUNCT
iiclr-28418	314	48	—	—	PUNCT
iiclr-28418	314	49	—	—	PUNCT
iiclr-28418	314	50	—	—	PUNCT
iiclr-28418	314	51	—	—	PUNCT
iiclr-28418	314	52	—	—	PUNCT
iiclr-28418	314	53	—	—	PUNCT
iiclr-28418	314	54	—	—	PUNCT
iiclr-28418	314	55	—	—	PUNCT
iiclr-28418	314	56	—	—	PUNCT
iiclr-28418	314	57	—	—	PUNCT
iiclr-28418	314	58	—	—	PUNCT
iiclr-28418	314	59	—	—	PUNCT
iiclr-28418	314	60	—	—	PUNCT
iiclr-28418	314	61	—	—	PUNCT
iiclr-28418	314	62	—	—	PUNCT
iiclr-28418	314	63	—	—	PUNCT
iiclr-28418	314	64	—	—	PUNCT
iiclr-28418	314	65	—	—	PUNCT
iiclr-28418	314	66	—	—	PUNCT
iiclr-28418	314	67	—	—	PUNCT
iiclr-28418	314	68	—	—	PUNCT
iiclr-28418	314	69	75	75	NUM
iiclr-28418	314	70	.	.	PUNCT
iiclr-28418	315	1	i	i	PRON
iiclr-28418	315	2	d.	d.	PROPN
iiclr-28418	315	3	at	at	ADP
iiclr-28418	315	4	97	97	NUM
iiclr-28418	315	5	-	-	SYM
iiclr-28418	315	6	100	100	NUM
iiclr-28418	315	7	.	.	PUNCT
iiclr-28418	316	1	76	76	NUM
iiclr-28418	316	2	.	.	PUNCT
iiclr-28418	317	1	i	i	PRON
iiclr-28418	317	2	d.	d.	PROPN
iiclr-28418	317	3	at	at	ADP
iiclr-28418	317	4	100	100	NUM
iiclr-28418	317	5	.	.	PUNCT
iiclr-28418	318	1	77	77	NUM
iiclr-28418	318	2	.	.	PUNCT
iiclr-28418	319	1	i	i	PRON
iiclr-28418	319	2	d.	d.	PROPN
iiclr-28418	319	3	78	78	NUM
iiclr-28418	319	4	.	.	PUNCT
iiclr-28418	320	1	i	i	PRON
iiclr-28418	320	2	d.	d.	PROPN
iiclr-28418	320	3	79	79	NUM
iiclr-28418	320	4	.	.	PUNCT
iiclr-28418	321	1	i	i	PRON
iiclr-28418	321	2	d.	d.	PROPN
iiclr-28418	321	3	80	80	NUM
iiclr-28418	321	4	.	.	PUNCT
iiclr-28418	322	1	i	i	PRON
iiclr-28418	322	2	d.	d.	PROPN
iiclr-28418	322	3	81	81	NUM
iiclr-28418	322	4	.	.	PUNCT
iiclr-28418	323	1	i	i	PRON
iiclr-28418	323	2	d.	d.	PROPN
iiclr-28418	323	3	82	82	NUM
iiclr-28418	323	4	.	.	PUNCT
iiclr-28418	324	1	i	i	PRON
iiclr-28418	324	2	d.	d.	PROPN
iiclr-28418	324	3	83	83	NUM
iiclr-28418	324	4	.	.	PUNCT
iiclr-28418	325	1	i	i	PRON
iiclr-28418	325	2	d.	d.	PROPN
iiclr-28418	325	3	indiana	indiana	PROPN
iiclr-28418	325	4	int’l	int’l	PROPN
iiclr-28418	325	5	&	&	CCONJ
iiclr-28418	325	6	comp	comp	PROPN
iiclr-28418	325	7	.	.	PUNCT
iiclr-28418	326	1	law	law	NOUN
iiclr-28418	326	2	review	review	NOUN
iiclr-28418	327	1	[	[	X
iiclr-28418	327	2	vol	vol	NOUN
iiclr-28418	327	3	.	.	PUNCT
iiclr-28418	328	1	34:349	34:349	NUM
iiclr-28418	328	2	360	360	NUM
iiclr-28418	328	3	code	code	NOUN
iiclr-28418	328	4	”	"	PUNCT
iiclr-28418	328	5	or	or	CCONJ
iiclr-28418	328	6	any	any	DET
iiclr-28418	328	7	other	other	ADJ
iiclr-28418	328	8	code	code	NOUN
iiclr-28418	328	9	;	;	PUNCT
iiclr-28418	328	10	as	as	SCONJ
iiclr-28418	328	11	acker	acker	PROPN
iiclr-28418	328	12	notes	note	NOUN
iiclr-28418	328	13	“	"	PUNCT
iiclr-28418	328	14	‘	'	PUNCT
iiclr-28418	328	15	[	[	X
iiclr-28418	328	16	t]he	t]he	ADJ
iiclr-28418	328	17	law	law	NOUN
iiclr-28418	328	18	is	be	AUX
iiclr-28418	328	19	settled	settle	VERB
iiclr-28418	328	20	that	that	SCONJ
iiclr-28418	328	21	penal	penal	ADJ
iiclr-28418	328	22	statutes	statute	NOUN
iiclr-28418	328	23	are	be	AUX
iiclr-28418	328	24	to	to	PART
iiclr-28418	328	25	be	be	AUX
iiclr-28418	328	26	construed	construe	VERB
iiclr-28418	328	27	strictly	strictly	ADV
iiclr-28418	328	28	,	,	PUNCT
iiclr-28418	328	29	’	'	PUNCT
iiclr-28418	328	30	and	and	CCONJ
iiclr-28418	328	31	an	an	DET
iiclr-28418	328	32	individual	individual	NOUN
iiclr-28418	328	33	‘	'	PUNCT
iiclr-28418	328	34	is	be	AUX
iiclr-28418	328	35	not	not	PART
iiclr-28418	328	36	to	to	PART
iiclr-28418	328	37	be	be	AUX
iiclr-28418	328	38	subjected	subject	VERB
iiclr-28418	328	39	to	to	ADP
iiclr-28418	328	40	a	a	DET
iiclr-28418	328	41	penalty	penalty	NOUN
iiclr-28418	328	42	unless	unless	SCONJ
iiclr-28418	328	43	the	the	DET
iiclr-28418	328	44	words	word	NOUN
iiclr-28418	328	45	of	of	ADP
iiclr-28418	328	46	the	the	DET
iiclr-28418	328	47	statute	statute	NOUN
iiclr-28418	328	48	plainly	plainly	ADV
iiclr-28418	328	49	impose	impose	VERB
iiclr-28418	328	50	it	it	PRON
iiclr-28418	328	51	.	.	PUNCT
iiclr-28418	328	52	’	'	PUNCT
iiclr-28418	328	53	”	"	PUNCT
iiclr-28418	329	1	84	84	NUM
iiclr-28418	329	2	the	the	DET
iiclr-28418	329	3	majority	majority	NOUN
iiclr-28418	329	4	also	also	ADV
iiclr-28418	329	5	notes	note	VERB
iiclr-28418	329	6	that	that	SCONJ
iiclr-28418	329	7	the	the	DET
iiclr-28418	329	8	cases	case	NOUN
iiclr-28418	329	9	cited	cite	VERB
iiclr-28418	329	10	in	in	ADP
iiclr-28418	329	11	acker	acker	PROPN
iiclr-28418	329	12	involved	involve	VERB
iiclr-28418	329	13	a	a	DET
iiclr-28418	329	14	wide	wide	ADJ
iiclr-28418	329	15	range	range	NOUN
iiclr-28418	329	16	of	of	ADP
iiclr-28418	329	17	statutes	statute	NOUN
iiclr-28418	329	18	from	from	ADP
iiclr-28418	329	19	the	the	DET
iiclr-28418	329	20	communications	communication	NOUN
iiclr-28418	329	21	act	act	NOUN
iiclr-28418	329	22	of	of	ADP
iiclr-28418	329	23	1934	1934	NUM
iiclr-28418	329	24	to	to	ADP
iiclr-28418	329	25	bankruptcy	bankruptcy	NOUN
iiclr-28418	329	26	law	law	NOUN
iiclr-28418	329	27	.	.	PUNCT
iiclr-28418	330	1	85	85	NUM
iiclr-28418	330	2	the	the	DET
iiclr-28418	330	3	court	court	NOUN
iiclr-28418	330	4	also	also	ADV
iiclr-28418	330	5	noted	note	VERB
iiclr-28418	330	6	that	that	SCONJ
iiclr-28418	330	7	the	the	DET
iiclr-28418	330	8	rule	rule	NOUN
iiclr-28418	330	9	of	of	ADP
iiclr-28418	330	10	lenity	lenity	NOUN
iiclr-28418	330	11	helps	help	VERB
iiclr-28418	330	12	protect	protect	VERB
iiclr-28418	330	13	the	the	DET
iiclr-28418	330	14	promise	promise	NOUN
iiclr-28418	330	15	under	under	ADP
iiclr-28418	330	16	the	the	DET
iiclr-28418	330	17	due	due	ADJ
iiclr-28418	330	18	process	process	NOUN
iiclr-28418	330	19	clause	clause	NOUN
iiclr-28418	330	20	that	that	SCONJ
iiclr-28418	330	21	“	"	PUNCT
iiclr-28418	330	22	a	a	DET
iiclr-28418	330	23	fair	fair	ADJ
iiclr-28418	330	24	warning	warning	NOUN
iiclr-28418	330	25	should	should	AUX
iiclr-28418	330	26	be	be	AUX
iiclr-28418	330	27	given	give	VERB
iiclr-28418	330	28	to	to	ADP
iiclr-28418	330	29	the	the	DET
iiclr-28418	330	30	world	world	NOUN
iiclr-28418	330	31	in	in	ADP
iiclr-28418	330	32	language	language	NOUN
iiclr-28418	330	33	that	that	PRON
iiclr-28418	330	34	the	the	DET
iiclr-28418	330	35	common	common	ADJ
iiclr-28418	330	36	world	world	NOUN
iiclr-28418	330	37	will	will	AUX
iiclr-28418	330	38	understand	understand	VERB
iiclr-28418	330	39	,	,	PUNCT
iiclr-28418	330	40	of	of	ADP
iiclr-28418	330	41	what	what	PRON
iiclr-28418	330	42	the	the	DET
iiclr-28418	330	43	law	law	NOUN
iiclr-28418	330	44	intends	intend	VERB
iiclr-28418	330	45	to	to	PART
iiclr-28418	330	46	do	do	VERB
iiclr-28418	330	47	if	if	SCONJ
iiclr-28418	330	48	a	a	DET
iiclr-28418	330	49	certain	certain	ADJ
iiclr-28418	330	50	line	line	NOUN
iiclr-28418	330	51	is	be	AUX
iiclr-28418	330	52	passed	pass	VERB
iiclr-28418	330	53	.	.	PUNCT
iiclr-28418	331	1	”86	”86	VERB
iiclr-28418	331	2	the	the	DET
iiclr-28418	331	3	majority	majority	NOUN
iiclr-28418	331	4	states	state	NOUN
iiclr-28418	331	5	,	,	PUNCT
iiclr-28418	331	6	“	"	PUNCT
iiclr-28418	331	7	the	the	DET
iiclr-28418	331	8	government	government	NOUN
iiclr-28418	331	9	's	's	PART
iiclr-28418	331	10	current	current	ADJ
iiclr-28418	331	11	theory	theory	NOUN
iiclr-28418	331	12	poses	pose	VERB
iiclr-28418	331	13	a	a	DET
iiclr-28418	331	14	serious	serious	ADJ
iiclr-28418	331	15	fair	fair	ADJ
iiclr-28418	331	16	-	-	PUNCT
iiclr-28418	331	17	notice	notice	NOUN
iiclr-28418	331	18	problem	problem	NOUN
iiclr-28418	331	19	”	"	PUNCT
iiclr-28418	331	20	because	because	SCONJ
iiclr-28418	331	21	“	"	PUNCT
iiclr-28418	331	22	[	[	X
iiclr-28418	331	23	t]he	t]he	ADV
iiclr-28418	331	24	relevant	relevant	ADJ
iiclr-28418	331	25	provisions	provision	NOUN
iiclr-28418	331	26	of	of	ADP
iiclr-28418	331	27	the	the	DET
iiclr-28418	331	28	bsa	bsa	PROPN
iiclr-28418	331	29	nowhere	nowhere	ADV
iiclr-28418	331	30	discuss	discuss	VERB
iiclr-28418	331	31	peraccount	peraccount	NOUN
iiclr-28418	331	32	penalties	penalty	NOUN
iiclr-28418	331	33	for	for	ADP
iiclr-28418	331	34	non	non	ADJ
iiclr-28418	331	35	-	-	ADJ
iiclr-28418	331	36	willful	willful	ADJ
iiclr-28418	331	37	violations	violation	NOUN
iiclr-28418	331	38	”	"	PUNCT
iiclr-28418	331	39	and	and	CCONJ
iiclr-28418	331	40	“	"	PUNCT
iiclr-28418	331	41	[	[	X
iiclr-28418	331	42	a	a	X
iiclr-28418	331	43	]	]	X
iiclr-28418	331	44	number	number	NOUN
iiclr-28418	331	45	of	of	ADP
iiclr-28418	331	46	the	the	DET
iiclr-28418	331	47	government	government	NOUN
iiclr-28418	331	48	's	's	PART
iiclr-28418	331	49	own	own	ADJ
iiclr-28418	331	50	public	public	ADJ
iiclr-28418	331	51	guidance	guidance	NOUN
iiclr-28418	331	52	documents	document	NOUN
iiclr-28418	331	53	have	have	AUX
iiclr-28418	331	54	seemingly	seemingly	ADV
iiclr-28418	331	55	warned	warn	VERB
iiclr-28418	331	56	of	of	ADP
iiclr-28418	331	57	perreport	perreport	NOUN
iiclr-28418	331	58	”	"	PUNCT
iiclr-28418	331	59	and	and	CCONJ
iiclr-28418	331	60	notably	notably	ADV
iiclr-28418	331	61	the	the	DET
iiclr-28418	331	62	court	court	NOUN
iiclr-28418	331	63	was	be	AUX
iiclr-28418	331	64	“	"	PUNCT
iiclr-28418	331	65	even	even	ADV
iiclr-28418	331	66	told	tell	VERB
iiclr-28418	331	67	that	that	SCONJ
iiclr-28418	331	68	,	,	PUNCT
iiclr-28418	331	69	until	until	ADP
iiclr-28418	331	70	2008	2008	NUM
iiclr-28418	331	71	and	and	CCONJ
iiclr-28418	331	72	2009	2009	NUM
iiclr-28418	331	73	,	,	PUNCT
iiclr-28418	331	74	when	when	SCONJ
iiclr-28418	331	75	the	the	DET
iiclr-28418	331	76	government	government	NOUN
iiclr-28418	331	77	began	begin	VERB
iiclr-28418	331	78	aggressively	aggressively	ADV
iiclr-28418	331	79	enforcing	enforce	VERB
iiclr-28418	331	80	fbar	fbar	NOUN
iiclr-28418	331	81	penalties	penalty	NOUN
iiclr-28418	331	82	,	,	PUNCT
iiclr-28418	331	83	‘	'	PUNCT
iiclr-28418	331	84	many	many	ADJ
iiclr-28418	331	85	experienced	experienced	ADJ
iiclr-28418	331	86	tax	tax	NOUN
iiclr-28418	331	87	professionals	professional	NOUN
iiclr-28418	331	88	and	and	CCONJ
iiclr-28418	331	89	return	return	NOUN
iiclr-28418	331	90	preparers	preparer	NOUN
iiclr-28418	331	91	were	be	AUX
iiclr-28418	331	92	not	not	PART
iiclr-28418	331	93	aware	aware	ADJ
iiclr-28418	331	94	of	of	ADP
iiclr-28418	331	95	the	the	DET
iiclr-28418	331	96	fbar	fbar	NOUN
iiclr-28418	331	97	reporting	report	VERB
iiclr-28418	331	98	obligations	obligation	NOUN
iiclr-28418	331	99	.	.	PUNCT
iiclr-28418	331	100	.	.	PUNCT
iiclr-28418	331	101	.	.	PUNCT
iiclr-28418	331	102	.	.	PUNCT
iiclr-28418	331	103	’	'	PUNCT
iiclr-28418	332	1	”	"	PUNCT
iiclr-28418	332	2	87	87	NUM
iiclr-28418	332	3	they	they	PRON
iiclr-28418	332	4	concluded	conclude	VERB
iiclr-28418	332	5	,	,	PUNCT
iiclr-28418	332	6	“	"	PUNCT
iiclr-28418	332	7	[	[	X
iiclr-28418	332	8	i]f	i]f	VERB
iiclr-28418	332	9	many	many	ADJ
iiclr-28418	332	10	experienced	experienced	ADJ
iiclr-28418	332	11	accountants	accountant	NOUN
iiclr-28418	332	12	were	be	AUX
iiclr-28418	332	13	unable	unable	ADJ
iiclr-28418	332	14	to	to	PART
iiclr-28418	332	15	anticipate	anticipate	VERB
iiclr-28418	332	16	the	the	DET
iiclr-28418	332	17	government	government	NOUN
iiclr-28418	332	18	's	's	PART
iiclr-28418	332	19	current	current	ADJ
iiclr-28418	332	20	theory	theory	NOUN
iiclr-28418	332	21	,	,	PUNCT
iiclr-28418	332	22	we	we	PRON
iiclr-28418	332	23	do	do	AUX
iiclr-28418	332	24	not	not	PART
iiclr-28418	332	25	see	see	VERB
iiclr-28418	332	26	how	how	SCONJ
iiclr-28418	332	27	‘	'	PUNCT
iiclr-28418	332	28	the	the	DET
iiclr-28418	332	29	common	common	ADJ
iiclr-28418	332	30	world	world	NOUN
iiclr-28418	332	31	’	'	PUNCT
iiclr-28418	332	32	had	have	VERB
iiclr-28418	332	33	fair	fair	ADJ
iiclr-28418	332	34	notice	notice	NOUN
iiclr-28418	332	35	of	of	ADP
iiclr-28418	332	36	it	it	PRON
iiclr-28418	332	37	.	.	PUNCT
iiclr-28418	332	38	”	"	PUNCT
iiclr-28418	333	1	88	88	NUM
iiclr-28418	333	2	additionally	additionally	ADV
iiclr-28418	333	3	,	,	PUNCT
iiclr-28418	333	4	the	the	DET
iiclr-28418	333	5	court	court	NOUN
iiclr-28418	333	6	notes	note	VERB
iiclr-28418	333	7	that	that	SCONJ
iiclr-28418	333	8	the	the	DET
iiclr-28418	333	9	question	question	NOUN
iiclr-28418	333	10	before	before	ADP
iiclr-28418	333	11	them	they	PRON
iiclr-28418	333	12	has	have	VERB
iiclr-28418	333	13	both	both	CCONJ
iiclr-28418	333	14	criminal	criminal	ADJ
iiclr-28418	333	15	and	and	CCONJ
iiclr-28418	333	16	civil	civil	ADJ
iiclr-28418	333	17	ramifications	ramification	NOUN
iiclr-28418	333	18	,	,	PUNCT
iiclr-28418	333	19	in	in	ADP
iiclr-28418	333	20	which	which	PRON
iiclr-28418	333	21	the	the	DET
iiclr-28418	333	22	government	government	NOUN
iiclr-28418	333	23	’s	’s	PART
iiclr-28418	333	24	interpretation	interpretation	NOUN
iiclr-28418	333	25	of	of	ADP
iiclr-28418	333	26	per	per	ADP
iiclr-28418	333	27	account	account	NOUN
iiclr-28418	333	28	violation	violation	NOUN
iiclr-28418	333	29	would	would	AUX
iiclr-28418	333	30	impact	impact	VERB
iiclr-28418	333	31	the	the	DET
iiclr-28418	333	32	criminal	criminal	ADJ
iiclr-28418	333	33	penalties	penalty	NOUN
iiclr-28418	333	34	for	for	ADP
iiclr-28418	333	35	willful	willful	ADJ
iiclr-28418	333	36	violations	violation	NOUN
iiclr-28418	333	37	.	.	PUNCT
iiclr-28418	334	1	89	89	NUM
iiclr-28418	334	2	this	this	PRON
iiclr-28418	334	3	would	would	AUX
iiclr-28418	334	4	mean	mean	VERB
iiclr-28418	334	5	in	in	ADP
iiclr-28418	334	6	cases	case	NOUN
iiclr-28418	334	7	similar	similar	ADJ
iiclr-28418	334	8	to	to	ADP
iiclr-28418	334	9	mr	mr	PROPN
iiclr-28418	334	10	.	.	PROPN
iiclr-28418	334	11	bittner	bittner	PROPN
iiclr-28418	334	12	’s	’s	PART
iiclr-28418	334	13	,	,	PUNCT
iiclr-28418	334	14	under	under	ADP
iiclr-28418	334	15	the	the	DET
iiclr-28418	334	16	criminal	criminal	ADJ
iiclr-28418	334	17	penalties	penalty	NOUN
iiclr-28418	334	18	for	for	ADP
iiclr-28418	334	19	a	a	DET
iiclr-28418	334	20	willful	willful	ADJ
iiclr-28418	334	21	violation	violation	NOUN
iiclr-28418	334	22	that	that	DET
iiclr-28418	334	23	person	person	NOUN
iiclr-28418	334	24	could	could	AUX
iiclr-28418	334	25	face	face	VERB
iiclr-28418	334	26	a	a	DET
iiclr-28418	334	27	$	$	SYM
iiclr-28418	334	28	68	68	NUM
iiclr-28418	334	29	million	million	NUM
iiclr-28418	334	30	fine	fine	ADJ
iiclr-28418	334	31	and	and	CCONJ
iiclr-28418	334	32	a	a	DET
iiclr-28418	334	33	prison	prison	NOUN
iiclr-28418	334	34	sentence	sentence	NOUN
iiclr-28418	334	35	of	of	ADP
iiclr-28418	334	36	1,360	1,360	NUM
iiclr-28418	334	37	years	year	NOUN
iiclr-28418	334	38	(	(	PUNCT
iiclr-28418	334	39	based	base	VERB
iiclr-28418	334	40	on	on	ADP
iiclr-28418	334	41	a	a	DET
iiclr-28418	334	42	per	per	ADP
iiclr-28418	334	43	account	account	NOUN
iiclr-28418	334	44	calculation	calculation	NOUN
iiclr-28418	334	45	)	)	PUNCT
iiclr-28418	334	46	compared	compare	VERB
iiclr-28418	334	47	to	to	ADP
iiclr-28418	334	48	a	a	DET
iiclr-28418	334	49	$	$	SYM
iiclr-28418	334	50	1.25	1.25	NUM
iiclr-28418	334	51	million	million	NUM
iiclr-28418	334	52	fine	fine	ADJ
iiclr-28418	334	53	and	and	CCONJ
iiclr-28418	334	54	a	a	DET
iiclr-28418	334	55	prison	prison	NOUN
iiclr-28418	334	56	sentence	sentence	NOUN
iiclr-28418	334	57	of	of	ADP
iiclr-28418	334	58	25	25	NUM
iiclr-28418	334	59	years	year	NOUN
iiclr-28418	334	60	(	(	PUNCT
iiclr-28418	334	61	based	base	VERB
iiclr-28418	334	62	on	on	ADP
iiclr-28418	334	63	a	a	DET
iiclr-28418	334	64	per	per	ADP
iiclr-28418	334	65	report	report	NOUN
iiclr-28418	334	66	calculation	calculation	NOUN
iiclr-28418	334	67	)	)	PUNCT
iiclr-28418	334	68	.	.	PUNCT
iiclr-28418	335	1	90	90	NUM
iiclr-28418	335	2	the	the	DET
iiclr-28418	335	3	court	court	NOUN
iiclr-28418	335	4	held	hold	VERB
iiclr-28418	335	5	that	that	SCONJ
iiclr-28418	335	6	non	non	ADJ
iiclr-28418	335	7	-	-	ADJ
iiclr-28418	335	8	willful	willful	ADJ
iiclr-28418	335	9	penalties	penalty	NOUN
iiclr-28418	335	10	shall	shall	AUX
iiclr-28418	335	11	be	be	AUX
iiclr-28418	335	12	assessed	assess	VERB
iiclr-28418	335	13	by	by	ADP
iiclr-28418	335	14	report	report	NOUN
iiclr-28418	335	15	rather	rather	ADV
iiclr-28418	335	16	than	than	ADP
iiclr-28418	335	17	by	by	ADP
iiclr-28418	335	18	account	account	NOUN
iiclr-28418	335	19	.	.	PUNCT
iiclr-28418	336	1	91	91	NUM
iiclr-28418	336	2	c.	c.	PROPN
iiclr-28418	336	3	foreign	foreign	PROPN
iiclr-28418	336	4	account	account	NOUN
iiclr-28418	336	5	tax	tax	NOUN
iiclr-28418	336	6	compliance	compliance	NOUN
iiclr-28418	336	7	act	act	NOUN
iiclr-28418	336	8	(	(	PUNCT
iiclr-28418	336	9	fatca	fatca	PROPN
iiclr-28418	336	10	)	)	PUNCT
iiclr-28418	336	11	the	the	DET
iiclr-28418	336	12	foreign	foreign	ADJ
iiclr-28418	336	13	account	account	NOUN
iiclr-28418	336	14	tax	tax	NOUN
iiclr-28418	336	15	compliance	compliance	NOUN
iiclr-28418	336	16	act	act	NOUN
iiclr-28418	336	17	(	(	PUNCT
iiclr-28418	336	18	fatca	fatca	ADJ
iiclr-28418	336	19	)	)	PUNCT
iiclr-28418	336	20	came	come	VERB
iiclr-28418	336	21	into	into	ADP
iiclr-28418	336	22	effect	effect	NOUN
iiclr-28418	336	23	in	in	ADP
iiclr-28418	336	24	2010	2010	NUM
iiclr-28418	336	25	as	as	ADP
iiclr-28418	336	26	a	a	DET
iiclr-28418	336	27	part	part	NOUN
iiclr-28418	336	28	of	of	ADP
iiclr-28418	336	29	the	the	DET
iiclr-28418	336	30	hiring	hiring	NOUN
iiclr-28418	336	31	incentives	incentive	NOUN
iiclr-28418	336	32	to	to	PART
iiclr-28418	336	33	restore	restore	VERB
iiclr-28418	336	34	employment	employment	NOUN
iiclr-28418	336	35	(	(	PUNCT
iiclr-28418	336	36	hire	hire	NOUN
iiclr-28418	336	37	)	)	PUNCT
iiclr-28418	336	38	act	act	NOUN
iiclr-28418	336	39	to	to	PART
iiclr-28418	336	40	further	far	ADV
iiclr-28418	336	41	curb	curb	VERB
iiclr-28418	336	42	tax	tax	NOUN
iiclr-28418	336	43	evasion	evasion	NOUN
iiclr-28418	336	44	.	.	PUNCT
iiclr-28418	337	1	92	92	NUM
iiclr-28418	337	2	fatca	fatca	NOUN
iiclr-28418	337	3	was	be	AUX
iiclr-28418	337	4	passed	pass	VERB
iiclr-28418	337	5	in	in	ADP
iiclr-28418	337	6	part	part	NOUN
iiclr-28418	337	7	as	as	ADP
iiclr-28418	337	8	a	a	DET
iiclr-28418	337	9	result	result	NOUN
iiclr-28418	337	10	of	of	ADP
iiclr-28418	337	11	the	the	DET
iiclr-28418	337	12	continuing	continue	VERB
iiclr-28418	337	13	tax	tax	NOUN
iiclr-28418	337	14	evasion	evasion	NOUN
iiclr-28418	337	15	scandals	scandal	NOUN
iiclr-28418	337	16	that	that	PRON
iiclr-28418	337	17	had	have	AUX
iiclr-28418	337	18	occurred	occur	VERB
iiclr-28418	337	19	abroad	abroad	ADV
iiclr-28418	337	20	with	with	ADP
iiclr-28418	337	21	the	the	DET
iiclr-28418	337	22	most	most	ADV
iiclr-28418	337	23	notable	notable	ADJ
iiclr-28418	337	24	—	—	PUNCT
iiclr-28418	337	25	—	—	PUNCT
iiclr-28418	337	26	—	—	PUNCT
iiclr-28418	337	27	—	—	PUNCT
iiclr-28418	337	28	—	—	PUNCT
iiclr-28418	337	29	—	—	PUNCT
iiclr-28418	337	30	—	—	PUNCT
iiclr-28418	337	31	—	—	PUNCT
iiclr-28418	337	32	—	—	PUNCT
iiclr-28418	337	33	—	—	PUNCT
iiclr-28418	337	34	—	—	PUNCT
iiclr-28418	337	35	—	—	PUNCT
iiclr-28418	337	36	—	—	PUNCT
iiclr-28418	337	37	—	—	PUNCT
iiclr-28418	337	38	—	—	PUNCT
iiclr-28418	337	39	—	—	PUNCT
iiclr-28418	337	40	—	—	PUNCT
iiclr-28418	337	41	—	—	PUNCT
iiclr-28418	337	42	—	—	PUNCT
iiclr-28418	337	43	—	—	PUNCT
iiclr-28418	337	44	—	—	PUNCT
iiclr-28418	337	45	—	—	PUNCT
iiclr-28418	337	46	—	—	PUNCT
iiclr-28418	337	47	—	—	PUNCT
iiclr-28418	337	48	—	—	PUNCT
iiclr-28418	337	49	—	—	PUNCT
iiclr-28418	337	50	—	—	PUNCT
iiclr-28418	337	51	—	—	PUNCT
iiclr-28418	337	52	—	—	PUNCT
iiclr-28418	337	53	84	84	NUM
iiclr-28418	337	54	.	.	PUNCT
iiclr-28418	338	1	i	i	PRON
iiclr-28418	338	2	d.	d.	PROPN
iiclr-28418	338	3	85	85	NUM
iiclr-28418	338	4	.	.	PUNCT
iiclr-28418	339	1	i	i	PRON
iiclr-28418	339	2	d.	d.	PROPN
iiclr-28418	339	3	at	at	ADP
iiclr-28418	339	4	102	102	NUM
iiclr-28418	339	5	.	.	PUNCT
iiclr-28418	339	6	86	86	NUM
iiclr-28418	339	7	.	.	PUNCT
iiclr-28418	340	1	i	i	PRON
iiclr-28418	340	2	d.	d.	PROPN
iiclr-28418	340	3	87	87	NUM
iiclr-28418	340	4	.	.	PUNCT
iiclr-28418	341	1	i	i	PRON
iiclr-28418	341	2	d.	d.	PROPN
iiclr-28418	341	3	88	88	NUM
iiclr-28418	341	4	.	.	PUNCT
iiclr-28418	342	1	i	i	PRON
iiclr-28418	342	2	d.	d.	PROPN
iiclr-28418	342	3	89	89	NUM
iiclr-28418	342	4	.	.	PUNCT
iiclr-28418	343	1	i	i	PRON
iiclr-28418	343	2	d.	d.	PROPN
iiclr-28418	343	3	90	90	NUM
iiclr-28418	343	4	.	.	PUNCT
iiclr-28418	344	1	i	i	PRON
iiclr-28418	344	2	d.	d.	PROPN
iiclr-28418	344	3	91	91	NUM
iiclr-28418	344	4	.	.	PUNCT
iiclr-28418	345	1	i	i	PRON
iiclr-28418	345	2	d.	d.	PROPN
iiclr-28418	345	3	92	92	NUM
iiclr-28418	345	4	.	.	PUNCT
iiclr-28418	346	1	summary	summary	NOUN
iiclr-28418	346	2	of	of	ADP
iiclr-28418	346	3	key	key	ADJ
iiclr-28418	346	4	fatca	fatca	ADJ
iiclr-28418	346	5	provisions	provision	NOUN
iiclr-28418	346	6	,	,	PUNCT
iiclr-28418	346	7	internal	internal	ADJ
iiclr-28418	346	8	revenue	revenue	NOUN
iiclr-28418	346	9	serv	serv	X
iiclr-28418	346	10	.	.	PUNCT
iiclr-28418	347	1	(	(	PUNCT
iiclr-28418	347	2	nov	nov	PROPN
iiclr-28418	347	3	.	.	PROPN
iiclr-28418	347	4	9	9	NUM
iiclr-28418	347	5	,	,	PUNCT
iiclr-28418	347	6	2022	2022	NUM
iiclr-28418	347	7	)	)	PUNCT
iiclr-28418	347	8	,	,	PUNCT
iiclr-28418	347	9	https://www.irs.gov/businesses/corporations/summary-of-key-fatca-provisions	https://www.irs.gov/businesses/corporations/summary-of-key-fatca-provision	NOUN
iiclr-28418	348	1	[	[	X
iiclr-28418	348	2	https://perma.cc/z3wg-qw4n	https://perma.cc/z3wg-qw4n	X
iiclr-28418	348	3	]	]	X
iiclr-28418	348	4	.	.	PUNCT
iiclr-28418	349	1	https://perma.cc/z3wg-qw4n	https://perma.cc/z3wg-qw4n	PROPN
iiclr-28418	349	2	https://www.irs.gov/businesses/corporations/summary-of-key-fatca-provisions	https://www.irs.gov/businesses/corporations/summary-of-key-fatca-provision	NOUN
iiclr-28418	349	3	2024	2024	NUM
iiclr-28418	349	4	]	]	PUNCT
iiclr-28418	349	5	should	should	AUX
iiclr-28418	349	6	i	i	PRON
iiclr-28418	349	7	stay	stay	VERB
iiclr-28418	349	8	,	,	PUNCT
iiclr-28418	349	9	or	or	CCONJ
iiclr-28418	349	10	should	should	AUX
iiclr-28418	349	11	i	i	PRON
iiclr-28418	349	12	go	go	VERB
iiclr-28418	349	13	?	?	PUNCT
iiclr-28418	350	1	361	361	NUM
iiclr-28418	350	2	instance	instance	NOUN
iiclr-28418	350	3	being	be	AUX
iiclr-28418	350	4	the	the	DET
iiclr-28418	350	5	scandal	scandal	NOUN
iiclr-28418	350	6	involving	involve	VERB
iiclr-28418	350	7	ubs	ubs	PROPN
iiclr-28418	350	8	ag	ag	PROPN
iiclr-28418	350	9	bank	bank	PROPN
iiclr-28418	350	10	.	.	PUNCT
iiclr-28418	351	1	93	93	NUM
iiclr-28418	351	2	a	a	DET
iiclr-28418	351	3	whistleblower	whistleblower	NOUN
iiclr-28418	351	4	alleged	allege	VERB
iiclr-28418	351	5	that	that	SCONJ
iiclr-28418	351	6	ubs	ubs	PROPN
iiclr-28418	351	7	ag	ag	PROPN
iiclr-28418	351	8	bank	bank	PROPN
iiclr-28418	351	9	assisted	assist	VERB
iiclr-28418	351	10	united	united	PROPN
iiclr-28418	351	11	states	states	PROPN
iiclr-28418	351	12	taxpayers	taxpayer	NOUN
iiclr-28418	351	13	in	in	ADP
iiclr-28418	351	14	evading	evade	VERB
iiclr-28418	351	15	taxes	taxis	NOUN
iiclr-28418	351	16	through	through	ADP
iiclr-28418	351	17	foreign	foreign	ADJ
iiclr-28418	351	18	accounts	account	NOUN
iiclr-28418	351	19	held	hold	VERB
iiclr-28418	351	20	by	by	ADP
iiclr-28418	351	21	the	the	DET
iiclr-28418	351	22	bank	bank	NOUN
iiclr-28418	351	23	;	;	PUNCT
iiclr-28418	351	24	in	in	ADP
iiclr-28418	351	25	exchange	exchange	NOUN
iiclr-28418	351	26	for	for	ADP
iiclr-28418	351	27	deferred	defer	VERB
iiclr-28418	351	28	prosecution	prosecution	NOUN
iiclr-28418	351	29	,	,	PUNCT
iiclr-28418	351	30	the	the	DET
iiclr-28418	351	31	bank	bank	NOUN
iiclr-28418	351	32	agreed	agree	VERB
iiclr-28418	351	33	to	to	PART
iiclr-28418	351	34	cooperate	cooperate	VERB
iiclr-28418	351	35	with	with	ADP
iiclr-28418	351	36	the	the	DET
iiclr-28418	351	37	u.s	u.s	PROPN
iiclr-28418	351	38	.	.	PROPN
iiclr-28418	351	39	investigation	investigation	NOUN
iiclr-28418	351	40	and	and	CCONJ
iiclr-28418	351	41	settle	settle	VERB
iiclr-28418	351	42	the	the	DET
iiclr-28418	351	43	claim	claim	NOUN
iiclr-28418	351	44	for$780	for$780	PROPN
iiclr-28418	351	45	million.94	million.94	NOUN
iiclr-28418	351	46	fatca	fatca	PROPN
iiclr-28418	351	47	requires	require	VERB
iiclr-28418	351	48	compliance	compliance	NOUN
iiclr-28418	351	49	from	from	ADP
iiclr-28418	351	50	both	both	CCONJ
iiclr-28418	351	51	foreign	foreign	ADJ
iiclr-28418	351	52	financial	financial	ADJ
iiclr-28418	351	53	institutions	institution	NOUN
iiclr-28418	351	54	and	and	CCONJ
iiclr-28418	351	55	qualified	qualified	ADJ
iiclr-28418	351	56	individuals	individual	NOUN
iiclr-28418	351	57	that	that	PRON
iiclr-28418	351	58	are	be	AUX
iiclr-28418	351	59	citizens	citizen	NOUN
iiclr-28418	351	60	,	,	PUNCT
iiclr-28418	351	61	green	green	ADJ
iiclr-28418	351	62	card	card	NOUN
iiclr-28418	351	63	holders	holder	NOUN
iiclr-28418	351	64	,	,	PUNCT
iiclr-28418	351	65	and	and	CCONJ
iiclr-28418	351	66	a	a	DET
iiclr-28418	351	67	certain	certain	ADJ
iiclr-28418	351	68	group	group	NOUN
iiclr-28418	351	69	of	of	ADP
iiclr-28418	351	70	individuals	individual	NOUN
iiclr-28418	351	71	that	that	PRON
iiclr-28418	351	72	reside	reside	VERB
iiclr-28418	351	73	within	within	ADP
iiclr-28418	351	74	the	the	DET
iiclr-28418	351	75	united	united	PROPN
iiclr-28418	351	76	states	states	PROPN
iiclr-28418	351	77	for	for	ADP
iiclr-28418	351	78	a	a	DET
iiclr-28418	351	79	certain	certain	ADJ
iiclr-28418	351	80	period	period	NOUN
iiclr-28418	351	81	of	of	ADP
iiclr-28418	351	82	time	time	NOUN
iiclr-28418	351	83	.	.	PUNCT
iiclr-28418	352	1	95	95	NUM
iiclr-28418	353	1	these	these	DET
iiclr-28418	353	2	specified	specify	VERB
iiclr-28418	353	3	individuals	individual	NOUN
iiclr-28418	353	4	are	be	AUX
iiclr-28418	353	5	required	require	VERB
iiclr-28418	353	6	to	to	PART
iiclr-28418	353	7	file	file	VERB
iiclr-28418	353	8	a	a	DET
iiclr-28418	353	9	form	form	NOUN
iiclr-28418	353	10	8938	8938	NUM
iiclr-28418	353	11	to	to	PART
iiclr-28418	353	12	disclose	disclose	VERB
iiclr-28418	353	13	assets	asset	NOUN
iiclr-28418	353	14	related	relate	VERB
iiclr-28418	353	15	to	to	ADP
iiclr-28418	353	16	foreign	foreign	ADJ
iiclr-28418	353	17	financial	financial	ADJ
iiclr-28418	353	18	institutions	institution	NOUN
iiclr-28418	353	19	and	and	CCONJ
iiclr-28418	353	20	certain	certain	ADJ
iiclr-28418	353	21	investment	investment	NOUN
iiclr-28418	353	22	assets	asset	NOUN
iiclr-28418	353	23	.	.	PUNCT
iiclr-28418	354	1	96	96	NUM
iiclr-28418	354	2	according	accord	VERB
iiclr-28418	354	3	to	to	ADP
iiclr-28418	354	4	the	the	DET
iiclr-28418	354	5	irs	irs	PROPN
iiclr-28418	354	6	,	,	PUNCT
iiclr-28418	354	7	the	the	DET
iiclr-28418	354	8	type	type	NOUN
iiclr-28418	354	9	of	of	ADP
iiclr-28418	354	10	foreign	foreign	ADJ
iiclr-28418	354	11	assets	asset	NOUN
iiclr-28418	354	12	that	that	PRON
iiclr-28418	354	13	are	be	AUX
iiclr-28418	354	14	reportable	reportable	ADJ
iiclr-28418	354	15	include	include	VERB
iiclr-28418	354	16	(	(	PUNCT
iiclr-28418	354	17	1	1	X
iiclr-28418	354	18	)	)	PUNCT
iiclr-28418	354	19	foreign	foreign	ADJ
iiclr-28418	354	20	financial	financial	ADJ
iiclr-28418	354	21	accounts	account	NOUN
iiclr-28418	354	22	,	,	PUNCT
iiclr-28418	354	23	(	(	PUNCT
iiclr-28418	354	24	2	2	X
iiclr-28418	354	25	)	)	PUNCT
iiclr-28418	354	26	a	a	DET
iiclr-28418	354	27	foreign	foreign	ADJ
iiclr-28418	354	28	financial	financial	ADJ
iiclr-28418	354	29	account	account	NOUN
iiclr-28418	354	30	that	that	PRON
iiclr-28418	354	31	holds	hold	VERB
iiclr-28418	354	32	foreign	foreign	ADJ
iiclr-28418	354	33	stock	stock	NOUN
iiclr-28418	354	34	or	or	CCONJ
iiclr-28418	354	35	securities	security	NOUN
iiclr-28418	354	36	(	(	PUNCT
iiclr-28418	354	37	just	just	ADV
iiclr-28418	354	38	the	the	DET
iiclr-28418	354	39	account	account	NOUN
iiclr-28418	354	40	,	,	PUNCT
iiclr-28418	354	41	not	not	PART
iiclr-28418	354	42	the	the	DET
iiclr-28418	354	43	actual	actual	ADJ
iiclr-28418	354	44	securities	security	NOUN
iiclr-28418	354	45	)	)	PUNCT
iiclr-28418	354	46	,	,	PUNCT
iiclr-28418	354	47	(	(	PUNCT
iiclr-28418	354	48	3	3	X
iiclr-28418	354	49	)	)	PUNCT
iiclr-28418	354	50	foreign	foreign	ADJ
iiclr-28418	354	51	stock	stock	NOUN
iiclr-28418	354	52	or	or	CCONJ
iiclr-28418	354	53	securities	security	NOUN
iiclr-28418	354	54	not	not	PART
iiclr-28418	354	55	held	hold	VERB
iiclr-28418	354	56	inside	inside	ADP
iiclr-28418	354	57	a	a	DET
iiclr-28418	354	58	financial	financial	ADJ
iiclr-28418	354	59	account	account	NOUN
iiclr-28418	354	60	,	,	PUNCT
iiclr-28418	354	61	(	(	PUNCT
iiclr-28418	354	62	4	4	X
iiclr-28418	354	63	)	)	PUNCT
iiclr-28418	354	64	foreign	foreign	ADJ
iiclr-28418	354	65	partnership	partnership	NOUN
iiclr-28418	354	66	interests	interest	NOUN
iiclr-28418	354	67	and	and	CCONJ
iiclr-28418	354	68	mutual	mutual	ADJ
iiclr-28418	354	69	funds	fund	NOUN
iiclr-28418	354	70	and	and	CCONJ
iiclr-28418	354	71	foreign	foreign	ADJ
iiclr-28418	354	72	hedge	hedge	NOUN
iiclr-28418	354	73	and	and	CCONJ
iiclr-28418	354	74	private	private	ADJ
iiclr-28418	354	75	equity	equity	NOUN
iiclr-28418	354	76	funds	fund	NOUN
iiclr-28418	354	77	(	(	PUNCT
iiclr-28418	354	78	5	5	NUM
iiclr-28418	354	79	)	)	PUNCT
iiclr-28418	354	80	“	"	PUNCT
iiclr-28418	354	81	foreign	foreign	ADJ
iiclr-28418	354	82	accounts	account	NOUN
iiclr-28418	354	83	and	and	CCONJ
iiclr-28418	354	84	foreign	foreign	ADJ
iiclr-28418	354	85	non	non	ADJ
iiclr-28418	354	86	-	-	ADJ
iiclr-28418	354	87	account	account	ADJ
iiclr-28418	354	88	investment	investment	NOUN
iiclr-28418	354	89	assets	asset	NOUN
iiclr-28418	354	90	held	hold	VERB
iiclr-28418	354	91	by	by	ADP
iiclr-28418	354	92	foreign	foreign	ADJ
iiclr-28418	354	93	or	or	CCONJ
iiclr-28418	354	94	domestic	domestic	ADJ
iiclr-28418	354	95	grantor	grantor	NOUN
iiclr-28418	354	96	trust	trust	NOUN
iiclr-28418	354	97	for	for	ADP
iiclr-28418	354	98	which	which	PRON
iiclr-28418	354	99	you	you	PRON
iiclr-28418	354	100	are	be	AUX
iiclr-28418	354	101	the	the	DET
iiclr-28418	354	102	grantor	grantor	NOUN
iiclr-28418	354	103	”	"	PUNCT
iiclr-28418	354	104	,	,	PUNCT
iiclr-28418	354	105	and	and	CCONJ
iiclr-28418	354	106	lastly	lastly	ADV
iiclr-28418	354	107	(	(	PUNCT
iiclr-28418	354	108	6	6	X
iiclr-28418	354	109	)	)	PUNCT
iiclr-28418	354	110	foreign	foreign	ADJ
iiclr-28418	354	111	life	life	NOUN
iiclr-28418	354	112	insurance	insurance	NOUN
iiclr-28418	354	113	policies	policy	NOUN
iiclr-28418	354	114	or	or	CCONJ
iiclr-28418	354	115	annuity	annuity	NOUN
iiclr-28418	354	116	contracts	contract	NOUN
iiclr-28418	354	117	that	that	PRON
iiclr-28418	354	118	have	have	VERB
iiclr-28418	354	119	cash	cash	NOUN
iiclr-28418	354	120	value	value	NOUN
iiclr-28418	354	121	.	.	PUNCT
iiclr-28418	355	1	97	97	NUM
iiclr-28418	355	2	the	the	DET
iiclr-28418	355	3	threshold	threshold	NOUN
iiclr-28418	355	4	for	for	ADP
iiclr-28418	355	5	reporting	report	VERB
iiclr-28418	355	6	assets	asset	NOUN
iiclr-28418	355	7	ranges	range	VERB
iiclr-28418	355	8	depending	depend	VERB
iiclr-28418	355	9	on	on	ADP
iiclr-28418	355	10	whether	whether	SCONJ
iiclr-28418	355	11	the	the	DET
iiclr-28418	355	12	filer	filer	NOUN
iiclr-28418	355	13	is	be	AUX
iiclr-28418	355	14	filing	file	VERB
iiclr-28418	355	15	jointly	jointly	ADV
iiclr-28418	355	16	or	or	CCONJ
iiclr-28418	355	17	individually	individually	ADV
iiclr-28418	355	18	,	,	PUNCT
iiclr-28418	355	19	whether	whether	SCONJ
iiclr-28418	355	20	the	the	DET
iiclr-28418	355	21	individual	individual	ADJ
iiclr-28418	355	22	lives	live	VERB
iiclr-28418	355	23	within	within	ADP
iiclr-28418	355	24	the	the	DET
iiclr-28418	355	25	united	united	PROPN
iiclr-28418	355	26	states	states	PROPN
iiclr-28418	355	27	or	or	CCONJ
iiclr-28418	355	28	abroad	abroad	ADV
iiclr-28418	355	29	when	when	SCONJ
iiclr-28418	355	30	these	these	DET
iiclr-28418	355	31	assets	asset	NOUN
iiclr-28418	355	32	exceed	exceed	VERB
iiclr-28418	355	33	$	$	SYM
iiclr-28418	355	34	50,000	50,000	NUM
iiclr-28418	355	35	(	(	PUNCT
iiclr-28418	355	36	$	$	SYM
iiclr-28418	355	37	100,000	100,000	NUM
iiclr-28418	355	38	for	for	ADP
iiclr-28418	355	39	joint	joint	ADJ
iiclr-28418	355	40	filers	filer	NOUN
iiclr-28418	355	41	)	)	PUNCT
iiclr-28418	355	42	on	on	ADP
iiclr-28418	355	43	the	the	DET
iiclr-28418	355	44	last	last	ADJ
iiclr-28418	355	45	day	day	NOUN
iiclr-28418	355	46	of	of	ADP
iiclr-28418	355	47	the	the	DET
iiclr-28418	355	48	tax	tax	NOUN
iiclr-28418	355	49	year	year	NOUN
iiclr-28418	355	50	,	,	PUNCT
iiclr-28418	355	51	or	or	CCONJ
iiclr-28418	355	52	if	if	SCONJ
iiclr-28418	355	53	the	the	DET
iiclr-28418	355	54	account	account	NOUN
iiclr-28418	355	55	exceeds	exceed	VERB
iiclr-28418	355	56	$	$	SYM
iiclr-28418	355	57	75,000	75,000	NUM
iiclr-28418	355	58	(	(	PUNCT
iiclr-28418	355	59	$	$	SYM
iiclr-28418	355	60	150,000	150,000	NUM
iiclr-28418	355	61	for	for	ADP
iiclr-28418	355	62	joint	joint	ADJ
iiclr-28418	355	63	filers	filer	NOUN
iiclr-28418	355	64	)	)	PUNCT
iiclr-28418	355	65	at	at	ADP
iiclr-28418	355	66	any	any	DET
iiclr-28418	355	67	point	point	NOUN
iiclr-28418	355	68	during	during	ADP
iiclr-28418	355	69	the	the	DET
iiclr-28418	355	70	year	year	NOUN
iiclr-28418	355	71	for	for	ADP
iiclr-28418	355	72	single	single	ADJ
iiclr-28418	355	73	filers	filer	NOUN
iiclr-28418	355	74	living	live	VERB
iiclr-28418	355	75	in	in	ADP
iiclr-28418	355	76	the	the	DET
iiclr-28418	355	77	united	united	PROPN
iiclr-28418	355	78	states	states	PROPN
iiclr-28418	355	79	.	.	PUNCT
iiclr-28418	356	1	98	98	NUM
iiclr-28418	356	2	however	however	ADV
iiclr-28418	356	3	,	,	PUNCT
iiclr-28418	356	4	this	this	DET
iiclr-28418	356	5	amount	amount	NOUN
iiclr-28418	356	6	is	be	AUX
iiclr-28418	356	7	expanded	expand	VERB
iiclr-28418	356	8	for	for	ADP
iiclr-28418	356	9	specified	specify	VERB
iiclr-28418	356	10	individuals	individual	NOUN
iiclr-28418	356	11	that	that	PRON
iiclr-28418	356	12	live	live	VERB
iiclr-28418	356	13	outside	outside	ADP
iiclr-28418	356	14	of	of	ADP
iiclr-28418	356	15	the	the	DET
iiclr-28418	356	16	united	united	PROPN
iiclr-28418	356	17	states	states	PROPN
iiclr-28418	356	18	,	,	PUNCT
iiclr-28418	356	19	with	with	ADP
iiclr-28418	356	20	an	an	DET
iiclr-28418	356	21	increase	increase	NOUN
iiclr-28418	356	22	from	from	ADP
iiclr-28418	356	23	$	$	SYM
iiclr-28418	356	24	50,000	50,000	NUM
iiclr-28418	356	25	and	and	CCONJ
iiclr-28418	356	26	$	$	SYM
iiclr-28418	356	27	75,000	75,000	NUM
iiclr-28418	356	28	to	to	PART
iiclr-28418	356	29	$	$	SYM
iiclr-28418	356	30	200,000	200,000	NUM
iiclr-28418	356	31	and	and	CCONJ
iiclr-28418	356	32	$	$	SYM
iiclr-28418	356	33	300,000	300,000	NUM
iiclr-28418	356	34	respectively	respectively	ADV
iiclr-28418	356	35	for	for	ADP
iiclr-28418	356	36	single	single	ADJ
iiclr-28418	356	37	filers	filer	NOUN
iiclr-28418	356	38	and	and	CCONJ
iiclr-28418	356	39	from	from	ADP
iiclr-28418	356	40	$	$	SYM
iiclr-28418	356	41	100,000	100,000	NUM
iiclr-28418	356	42	and	and	CCONJ
iiclr-28418	356	43	$	$	SYM
iiclr-28418	356	44	150,000	150,000	NUM
iiclr-28418	356	45	for	for	ADP
iiclr-28418	356	46	joint	joint	ADJ
iiclr-28418	356	47	filers	filer	NOUN
iiclr-28418	356	48	to	to	ADP
iiclr-28418	356	49	$	$	SYM
iiclr-28418	356	50	400,000	400,000	NUM
iiclr-28418	356	51	and	and	CCONJ
iiclr-28418	356	52	$	$	SYM
iiclr-28418	356	53	600,000	600,000	NUM
iiclr-28418	356	54	.	.	PUNCT
iiclr-28418	357	1	99	99	NUM
iiclr-28418	357	2	according	accord	VERB
iiclr-28418	357	3	to	to	ADP
iiclr-28418	357	4	the	the	DET
iiclr-28418	357	5	i.r.s	i.r.	NOUN
iiclr-28418	357	6	.	.	PUNCT
iiclr-28418	358	1	the	the	DET
iiclr-28418	358	2	penalty	penalty	NOUN
iiclr-28418	358	3	for	for	ADP
iiclr-28418	358	4	failing	fail	VERB
iiclr-28418	358	5	to	to	PART
iiclr-28418	358	6	file	file	VERB
iiclr-28418	358	7	fatca	fatca	ADJ
iiclr-28418	358	8	form	form	NOUN
iiclr-28418	358	9	8938	8938	NUM
iiclr-28418	358	10	is	be	AUX
iiclr-28418	358	11	“	"	PUNCT
iiclr-28418	358	12	[	[	X
iiclr-28418	358	13	u]p	u]p	NOUN
iiclr-28418	358	14	to	to	ADP
iiclr-28418	358	15	$	$	SYM
iiclr-28418	358	16	10,000	10,000	NUM
iiclr-28418	358	17	for	for	ADP
iiclr-28418	358	18	failure	failure	NOUN
iiclr-28418	358	19	to	to	PART
iiclr-28418	358	20	disclose	disclose	VERB
iiclr-28418	358	21	and	and	CCONJ
iiclr-28418	358	22	an	an	DET
iiclr-28418	358	23	additional	additional	ADJ
iiclr-28418	358	24	$	$	SYM
iiclr-28418	358	25	10,000	10,000	NUM
iiclr-28418	358	26	for	for	ADP
iiclr-28418	358	27	each	each	DET
iiclr-28418	358	28	30	30	NUM
iiclr-28418	358	29	days	day	NOUN
iiclr-28418	358	30	of	of	ADP
iiclr-28418	358	31	non	non	NOUN
iiclr-28418	358	32	-	-	NOUN
iiclr-28418	358	33	filing	filing	NOUN
iiclr-28418	358	34	after	after	ADP
iiclr-28418	358	35	irs	irs	PROPN
iiclr-28418	358	36	notice	notice	NOUN
iiclr-28418	358	37	of	of	ADP
iiclr-28418	358	38	a	a	DET
iiclr-28418	358	39	failure	failure	NOUN
iiclr-28418	358	40	to	to	PART
iiclr-28418	358	41	disclose	disclose	VERB
iiclr-28418	358	42	,	,	PUNCT
iiclr-28418	358	43	for	for	ADP
iiclr-28418	358	44	a	a	DET
iiclr-28418	358	45	potential	potential	ADJ
iiclr-28418	358	46	maximum	maximum	ADJ
iiclr-28418	358	47	penalty	penalty	NOUN
iiclr-28418	358	48	of	of	ADP
iiclr-28418	358	49	$	$	SYM
iiclr-28418	358	50	60,000	60,000	NUM
iiclr-28418	358	51	;	;	PUNCT
iiclr-28418	358	52	criminal	criminal	ADJ
iiclr-28418	358	53	penalties	penalty	NOUN
iiclr-28418	358	54	may	may	AUX
iiclr-28418	358	55	also	also	ADV
iiclr-28418	358	56	apply	apply	VERB
iiclr-28418	358	57	”	"	PUNCT
iiclr-28418	358	58	for	for	ADP
iiclr-28418	358	59	failure	failure	NOUN
iiclr-28418	358	60	to	to	PART
iiclr-28418	358	61	file.100	file.100	VERB
iiclr-28418	358	62	—	—	PUNCT
iiclr-28418	358	63	—	—	PUNCT
iiclr-28418	358	64	—	—	PUNCT
iiclr-28418	358	65	—	—	PUNCT
iiclr-28418	358	66	—	—	PUNCT
iiclr-28418	358	67	—	—	PUNCT
iiclr-28418	358	68	—	—	PUNCT
iiclr-28418	358	69	—	—	PUNCT
iiclr-28418	358	70	—	—	PUNCT
iiclr-28418	358	71	—	—	PUNCT
iiclr-28418	358	72	—	—	PUNCT
iiclr-28418	358	73	—	—	PUNCT
iiclr-28418	358	74	—	—	PUNCT
iiclr-28418	358	75	—	—	PUNCT
iiclr-28418	358	76	—	—	PUNCT
iiclr-28418	358	77	—	—	PUNCT
iiclr-28418	358	78	—	—	PUNCT
iiclr-28418	358	79	—	—	PUNCT
iiclr-28418	358	80	—	—	PUNCT
iiclr-28418	358	81	—	—	PUNCT
iiclr-28418	358	82	—	—	PUNCT
iiclr-28418	358	83	—	—	PUNCT
iiclr-28418	358	84	—	—	PUNCT
iiclr-28418	358	85	—	—	PUNCT
iiclr-28418	358	86	—	—	PUNCT
iiclr-28418	358	87	—	—	PUNCT
iiclr-28418	358	88	—	—	PUNCT
iiclr-28418	358	89	—	—	PUNCT
iiclr-28418	358	90	—	—	PUNCT
iiclr-28418	358	91	93	93	NUM
iiclr-28418	358	92	.	.	PUNCT
iiclr-28418	359	1	ubs	ubs	PROPN
iiclr-28418	359	2	enters	enter	VERB
iiclr-28418	359	3	into	into	ADP
iiclr-28418	359	4	deferred	deferred	ADJ
iiclr-28418	359	5	prosecution	prosecution	NOUN
iiclr-28418	359	6	agreement	agreement	NOUN
iiclr-28418	359	7	,	,	PUNCT
iiclr-28418	359	8	the	the	DET
iiclr-28418	359	9	u.s	u.s	PROPN
iiclr-28418	359	10	.	.	PROPN
iiclr-28418	359	11	dep’t	dep’t	NOUN
iiclr-28418	359	12	of	of	ADP
iiclr-28418	359	13	just	just	ADV
iiclr-28418	359	14	.	.	PUNCT
iiclr-28418	360	1	(	(	PUNCT
iiclr-28418	360	2	feb	feb	PROPN
iiclr-28418	360	3	.	.	PROPN
iiclr-28418	360	4	18	18	NUM
iiclr-28418	360	5	,	,	PUNCT
iiclr-28418	360	6	2009	2009	NUM
iiclr-28418	360	7	)	)	PUNCT
iiclr-28418	360	8	,	,	PUNCT
iiclr-28418	360	9	https://www.justice.gov/opa/pr/ubs-enters-deferred-prosecution-agreement	https://www.justice.gov/opa/pr/ubs-enters-deferred-prosecution-agreement	PROPN
iiclr-28418	361	1	[	[	X
iiclr-28418	361	2	https://	https://	PROPN
iiclr-28418	361	3	perma.cc/8sf9-9ml6	perma.cc/8sf9-9ml6	PROPN
iiclr-28418	361	4	]	]	PUNCT
iiclr-28418	361	5	.	.	PUNCT
iiclr-28418	362	1	94	94	NUM
iiclr-28418	362	2	.	.	PUNCT
iiclr-28418	363	1	i	i	PRON
iiclr-28418	363	2	d.	d.	PROPN
iiclr-28418	363	3	the	the	DET
iiclr-28418	363	4	government	government	NOUN
iiclr-28418	363	5	alleged	allege	VERB
iiclr-28418	363	6	that	that	SCONJ
iiclr-28418	363	7	“	"	PUNCT
iiclr-28418	363	8	ubs	ubs	PROPN
iiclr-28418	363	9	executives	executive	NOUN
iiclr-28418	363	10	helped	help	VERB
iiclr-28418	363	11	united	united	PROPN
iiclr-28418	363	12	states	states	PROPN
iiclr-28418	363	13	taxpayers	taxpayer	NOUN
iiclr-28418	363	14	open	open	VERB
iiclr-28418	363	15	new	new	ADJ
iiclr-28418	363	16	ubs	ubs	NOUN
iiclr-28418	363	17	accounts	account	VERB
iiclr-28418	363	18	in	in	ADP
iiclr-28418	363	19	the	the	DET
iiclr-28418	363	20	names	name	NOUN
iiclr-28418	363	21	of	of	ADP
iiclr-28418	363	22	nominees	nominee	NOUN
iiclr-28418	363	23	and/or	and/or	CCONJ
iiclr-28418	363	24	sham	sham	ADJ
iiclr-28418	363	25	entities	entity	NOUN
iiclr-28418	363	26	.	.	PUNCT
iiclr-28418	363	27	.	.	PUNCT
iiclr-28418	363	28	.	.	PUNCT
iiclr-28418	364	1	and	and	CCONJ
iiclr-28418	364	2	helped	help	VERB
iiclr-28418	364	3	united	united	PROPN
iiclr-28418	364	4	states	states	PROPN
iiclr-28418	364	5	taxpayers	taxpayer	NOUN
iiclr-28418	364	6	to	to	PART
iiclr-28418	364	7	continue	continue	VERB
iiclr-28418	364	8	to	to	PART
iiclr-28418	364	9	conceal	conceal	VERB
iiclr-28418	364	10	their	their	PRON
iiclr-28418	364	11	identities	identity	NOUN
iiclr-28418	364	12	and	and	CCONJ
iiclr-28418	364	13	assets	asset	NOUN
iiclr-28418	364	14	from	from	ADP
iiclr-28418	364	15	the	the	DET
iiclr-28418	364	16	irs	irs	PROPN
iiclr-28418	364	17	”	"	PUNCT
iiclr-28418	364	18	and	and	CCONJ
iiclr-28418	364	19	the	the	DET
iiclr-28418	364	20	government	government	NOUN
iiclr-28418	364	21	further	far	ADV
iiclr-28418	364	22	alleged	allege	VERB
iiclr-28418	364	23	“	"	PUNCT
iiclr-28418	364	24	that	that	SCONJ
iiclr-28418	364	25	swiss	swiss	ADJ
iiclr-28418	364	26	bankers	banker	NOUN
iiclr-28418	364	27	routinely	routinely	ADV
iiclr-28418	364	28	traveled	travel	VERB
iiclr-28418	364	29	to	to	ADP
iiclr-28418	364	30	the	the	DET
iiclr-28418	364	31	united	united	PROPN
iiclr-28418	364	32	states	states	PROPN
iiclr-28418	364	33	to	to	PART
iiclr-28418	364	34	market	market	VERB
iiclr-28418	364	35	swiss	swiss	PROPN
iiclr-28418	364	36	bank	bank	PROPN
iiclr-28418	364	37	secrecy	secrecy	NOUN
iiclr-28418	364	38	to	to	ADP
iiclr-28418	364	39	united	united	PROPN
iiclr-28418	364	40	states	states	PROPN
iiclr-28418	364	41	clients	client	NOUN
iiclr-28418	364	42	interested	interested	ADJ
iiclr-28418	364	43	in	in	ADP
iiclr-28418	364	44	attempting	attempt	VERB
iiclr-28418	364	45	to	to	PART
iiclr-28418	364	46	evade	evade	VERB
iiclr-28418	364	47	united	united	PROPN
iiclr-28418	364	48	states	states	PROPN
iiclr-28418	364	49	income	income	NOUN
iiclr-28418	364	50	taxes	taxis	NOUN
iiclr-28418	364	51	.	.	PUNCT
iiclr-28418	364	52	”	"	PUNCT
iiclr-28418	365	1	95	95	NUM
iiclr-28418	365	2	.	.	PUNCT
iiclr-28418	365	3	i.r.c	i.r.c	NOUN
iiclr-28418	365	4	.	.	PUNCT
iiclr-28418	366	1	§	§	PROPN
iiclr-28418	366	2	6038d	6038d	NUM
iiclr-28418	366	3	;	;	PUNCT
iiclr-28418	366	4	internal	internal	ADJ
iiclr-28418	366	5	revenue	revenue	NOUN
iiclr-28418	366	6	serv	serv	X
iiclr-28418	366	7	.	.	PUNCT
iiclr-28418	366	8	,	,	PUNCT
iiclr-28418	366	9	supra	supra	PROPN
iiclr-28418	366	10	note	note	PROPN
iiclr-28418	366	11	14	14	NUM
iiclr-28418	366	12	.	.	NOUN
iiclr-28418	367	1	96	96	NUM
iiclr-28418	367	2	.	.	PUNCT
iiclr-28418	367	3	i.r.c	i.r.c	NOUN
iiclr-28418	367	4	.	.	PUNCT
iiclr-28418	368	1	§	§	PROPN
iiclr-28418	368	2	6038d	6038d	NUM
iiclr-28418	368	3	;	;	PUNCT
iiclr-28418	368	4	internal	internal	ADJ
iiclr-28418	368	5	revenue	revenue	NOUN
iiclr-28418	368	6	serv	serv	X
iiclr-28418	368	7	.	.	PUNCT
iiclr-28418	368	8	,	,	PUNCT
iiclr-28418	368	9	supra	supra	PROPN
iiclr-28418	368	10	note	note	PROPN
iiclr-28418	368	11	14	14	NUM
iiclr-28418	369	1	.	.	PUNCT
iiclr-28418	369	2	97	97	NUM
iiclr-28418	369	3	.	.	PUNCT
iiclr-28418	369	4	i.r.c	i.r.c	NOUN
iiclr-28418	369	5	.	.	PUNCT
iiclr-28418	370	1	§	§	PROPN
iiclr-28418	370	2	6038d	6038d	NUM
iiclr-28418	370	3	;	;	PUNCT
iiclr-28418	370	4	internal	internal	ADJ
iiclr-28418	370	5	revenue	revenue	NOUN
iiclr-28418	370	6	serv	serv	X
iiclr-28418	370	7	.	.	PUNCT
iiclr-28418	370	8	,	,	PUNCT
iiclr-28418	370	9	supra	supra	PROPN
iiclr-28418	370	10	note	note	PROPN
iiclr-28418	370	11	14	14	NUM
iiclr-28418	370	12	.	.	PUNCT
iiclr-28418	371	1	98	98	NUM
iiclr-28418	371	2	.	.	PUNCT
iiclr-28418	372	1	internal	internal	ADJ
iiclr-28418	372	2	revenue	revenue	NOUN
iiclr-28418	372	3	serv	serv	X
iiclr-28418	372	4	.	.	PUNCT
iiclr-28418	372	5	,	,	PUNCT
iiclr-28418	372	6	supra	supra	PROPN
iiclr-28418	372	7	note	note	PROPN
iiclr-28418	372	8	14	14	NUM
iiclr-28418	372	9	.	.	PUNCT
iiclr-28418	373	1	99	99	NUM
iiclr-28418	373	2	.	.	PUNCT
iiclr-28418	374	1	i	i	PRON
iiclr-28418	374	2	d.	d.	PROPN
iiclr-28418	374	3	100	100	NUM
iiclr-28418	374	4	.	.	PUNCT
iiclr-28418	375	1	i	i	PRON
iiclr-28418	375	2	d.	d.	PROPN
iiclr-28418	375	3	https://www.justice.gov/opa/pr/ubs-enters-deferred-prosecution-agreement	https://www.justice.gov/opa/pr/ubs-enters-deferred-prosecution-agreement	PROPN
iiclr-28418	375	4	indiana	indiana	PROPN
iiclr-28418	375	5	int’l	int’l	NOUN
iiclr-28418	375	6	&	&	CCONJ
iiclr-28418	375	7	comp	comp	PROPN
iiclr-28418	375	8	.	.	PUNCT
iiclr-28418	376	1	law	law	NOUN
iiclr-28418	376	2	review	review	NOUN
iiclr-28418	377	1	[	[	X
iiclr-28418	377	2	vol	vol	NOUN
iiclr-28418	377	3	.	.	PUNCT
iiclr-28418	378	1	34:349	34:349	NUM
iiclr-28418	378	2	362	362	NUM
iiclr-28418	378	3	additionally	additionally	ADV
iiclr-28418	378	4	fatca	fatca	ADJ
iiclr-28418	378	5	acts	act	NOUN
iiclr-28418	378	6	as	as	ADP
iiclr-28418	378	7	a	a	DET
iiclr-28418	378	8	voluntary	voluntary	ADJ
iiclr-28418	378	9	disclosure	disclosure	NOUN
iiclr-28418	378	10	form	form	NOUN
iiclr-28418	378	11	which	which	PRON
iiclr-28418	378	12	means	mean	VERB
iiclr-28418	378	13	that	that	SCONJ
iiclr-28418	378	14	the	the	DET
iiclr-28418	378	15	program	program	NOUN
iiclr-28418	378	16	works	work	VERB
iiclr-28418	378	17	by	by	ADP
iiclr-28418	378	18	relying	rely	VERB
iiclr-28418	378	19	on	on	ADP
iiclr-28418	378	20	the	the	DET
iiclr-28418	378	21	taxpayer	taxpayer	NOUN
iiclr-28418	378	22	and	and	CCONJ
iiclr-28418	378	23	third	third	ADJ
iiclr-28418	378	24	party	party	NOUN
iiclr-28418	378	25	(	(	PUNCT
iiclr-28418	378	26	typically	typically	ADV
iiclr-28418	378	27	a	a	DET
iiclr-28418	378	28	foreign	foreign	ADJ
iiclr-28418	378	29	financial	financial	ADJ
iiclr-28418	378	30	institute	institute	NOUN
iiclr-28418	378	31	(	(	PUNCT
iiclr-28418	378	32	ffi	ffi	PROPN
iiclr-28418	378	33	)	)	PUNCT
iiclr-28418	378	34	such	such	ADJ
iiclr-28418	378	35	as	as	ADP
iiclr-28418	378	36	the	the	DET
iiclr-28418	378	37	taxpayer	taxpayer	NOUN
iiclr-28418	378	38	’s	’s	PART
iiclr-28418	378	39	bank	bank	NOUN
iiclr-28418	378	40	)	)	PUNCT
iiclr-28418	378	41	to	to	PART
iiclr-28418	378	42	disclose	disclose	VERB
iiclr-28418	378	43	the	the	DET
iiclr-28418	378	44	information	information	NOUN
iiclr-28418	378	45	for	for	ADP
iiclr-28418	378	46	relevant	relevant	ADJ
iiclr-28418	378	47	accounts	account	NOUN
iiclr-28418	378	48	to	to	PART
iiclr-28418	378	49	comply	comply	VERB
iiclr-28418	378	50	with	with	ADP
iiclr-28418	378	51	fatca	fatca	NOUN
iiclr-28418	378	52	.	.	PUNCT
iiclr-28418	379	1	101	101	NUM
iiclr-28418	379	2	the	the	DET
iiclr-28418	379	3	benefit	benefit	NOUN
iiclr-28418	379	4	the	the	DET
iiclr-28418	379	5	united	united	PROPN
iiclr-28418	379	6	states	states	PROPN
iiclr-28418	379	7	gets	get	VERB
iiclr-28418	379	8	from	from	ADP
iiclr-28418	379	9	the	the	DET
iiclr-28418	379	10	fatca	fatca	NOUN
iiclr-28418	379	11	and	and	CCONJ
iiclr-28418	379	12	fbar	fbar	NOUN
iiclr-28418	379	13	is	be	AUX
iiclr-28418	379	14	information	information	NOUN
iiclr-28418	379	15	about	about	ADP
iiclr-28418	379	16	u.s	u.s	PROPN
iiclr-28418	379	17	.	.	PROPN
iiclr-28418	379	18	finances	finance	NOUN
iiclr-28418	379	19	held	hold	VERB
iiclr-28418	379	20	in	in	ADP
iiclr-28418	379	21	foreign	foreign	ADJ
iiclr-28418	379	22	accounts	account	NOUN
iiclr-28418	379	23	,	,	PUNCT
iiclr-28418	379	24	which	which	PRON
iiclr-28418	379	25	can	can	AUX
iiclr-28418	379	26	be	be	AUX
iiclr-28418	379	27	used	use	VERB
iiclr-28418	379	28	for	for	ADP
iiclr-28418	379	29	purposes	purpose	NOUN
iiclr-28418	379	30	of	of	ADP
iiclr-28418	379	31	tax	tax	NOUN
iiclr-28418	379	32	collection	collection	NOUN
iiclr-28418	379	33	,	,	PUNCT
iiclr-28418	379	34	combatting	combat	VERB
iiclr-28418	379	35	the	the	DET
iiclr-28418	379	36	financing	financing	NOUN
iiclr-28418	379	37	of	of	ADP
iiclr-28418	379	38	terrorism	terrorism	NOUN
iiclr-28418	379	39	,	,	PUNCT
iiclr-28418	379	40	and	and	CCONJ
iiclr-28418	379	41	anti	anti	ADJ
iiclr-28418	379	42	-	-	ADJ
iiclr-28418	379	43	money	money	ADJ
iiclr-28418	379	44	laundering	laundering	NOUN
iiclr-28418	379	45	initiatives	initiative	NOUN
iiclr-28418	379	46	;	;	PUNCT
iiclr-28418	379	47	however	however	ADV
iiclr-28418	379	48	,	,	PUNCT
iiclr-28418	379	49	compliance	compliance	NOUN
iiclr-28418	379	50	with	with	ADP
iiclr-28418	379	51	fbar	fbar	NOUN
iiclr-28418	379	52	and	and	CCONJ
iiclr-28418	379	53	fatca	fatca	ADJ
iiclr-28418	379	54	reporting	reporting	NOUN
iiclr-28418	379	55	puts	put	VERB
iiclr-28418	379	56	a	a	DET
iiclr-28418	379	57	significant	significant	ADJ
iiclr-28418	379	58	burden	burden	NOUN
iiclr-28418	379	59	on	on	ADP
iiclr-28418	379	60	dual	dual	ADJ
iiclr-28418	379	61	citizen	citizen	NOUN
iiclr-28418	379	62	taxpayers	taxpayer	NOUN
iiclr-28418	379	63	that	that	PRON
iiclr-28418	379	64	live	live	VERB
iiclr-28418	379	65	abroad.102	abroad.102	PROPN
iiclr-28418	379	66	ii	ii	PROPN
iiclr-28418	379	67	.	.	PUNCT
iiclr-28418	380	1	burden	burden	PROPN
iiclr-28418	380	2	on	on	ADP
iiclr-28418	380	3	taxpayers	taxpayer	NOUN
iiclr-28418	380	4	a.	a.	NOUN
iiclr-28418	380	5	the	the	DET
iiclr-28418	380	6	burden	burden	NOUN
iiclr-28418	380	7	weighing	weigh	VERB
iiclr-28418	380	8	on	on	ADP
iiclr-28418	380	9	taxpayers	taxpayer	NOUN
iiclr-28418	380	10	upon	upon	SCONJ
iiclr-28418	380	11	reviewing	review	VERB
iiclr-28418	380	12	fbar	fbar	NOUN
iiclr-28418	380	13	and	and	CCONJ
iiclr-28418	380	14	fatca	fatca	NOUN
iiclr-28418	380	15	through	through	ADP
iiclr-28418	380	16	the	the	DET
iiclr-28418	380	17	lens	lens	NOUN
iiclr-28418	380	18	of	of	ADP
iiclr-28418	380	19	their	their	PRON
iiclr-28418	380	20	purpose	purpose	NOUN
iiclr-28418	380	21	and	and	CCONJ
iiclr-28418	380	22	application	application	NOUN
iiclr-28418	380	23	,	,	PUNCT
iiclr-28418	380	24	it	it	PRON
iiclr-28418	380	25	is	be	AUX
iiclr-28418	380	26	important	important	ADJ
iiclr-28418	380	27	to	to	PART
iiclr-28418	380	28	consider	consider	VERB
iiclr-28418	380	29	the	the	DET
iiclr-28418	380	30	burden	burden	NOUN
iiclr-28418	380	31	imposed	impose	VERB
iiclr-28418	380	32	on	on	ADP
iiclr-28418	380	33	qualified	qualified	ADJ
iiclr-28418	380	34	individuals	individual	NOUN
iiclr-28418	380	35	,	,	PUNCT
iiclr-28418	380	36	namely	namely	ADV
iiclr-28418	380	37	dual	dual	ADJ
iiclr-28418	380	38	citizens	citizen	NOUN
iiclr-28418	380	39	and	and	CCONJ
iiclr-28418	380	40	resident	resident	ADJ
iiclr-28418	380	41	aliens	alien	NOUN
iiclr-28418	380	42	that	that	PRON
iiclr-28418	380	43	live	live	VERB
iiclr-28418	380	44	abroad	abroad	ADV
iiclr-28418	380	45	.	.	PUNCT
iiclr-28418	381	1	103	103	NUM
iiclr-28418	381	2	the	the	DET
iiclr-28418	381	3	first	first	ADJ
iiclr-28418	381	4	clear	clear	ADJ
iiclr-28418	381	5	burden	burden	NOUN
iiclr-28418	381	6	is	be	AUX
iiclr-28418	381	7	the	the	DET
iiclr-28418	381	8	penalty	penalty	NOUN
iiclr-28418	381	9	imposed	impose	VERB
iiclr-28418	381	10	by	by	ADP
iiclr-28418	381	11	both	both	DET
iiclr-28418	381	12	fbar	fbar	NOUN
iiclr-28418	381	13	and	and	CCONJ
iiclr-28418	381	14	fatca	fatca	NOUN
iiclr-28418	381	15	on	on	ADP
iiclr-28418	381	16	citizens	citizen	NOUN
iiclr-28418	381	17	who	who	PRON
iiclr-28418	381	18	did	do	AUX
iiclr-28418	381	19	not	not	PART
iiclr-28418	381	20	know	know	VERB
iiclr-28418	381	21	of	of	ADP
iiclr-28418	381	22	this	this	DET
iiclr-28418	381	23	filing	filing	NOUN
iiclr-28418	381	24	requirement	requirement	NOUN
iiclr-28418	381	25	.	.	PUNCT
iiclr-28418	382	1	some	some	DET
iiclr-28418	382	2	dual	dual	ADJ
iiclr-28418	382	3	citizens	citizen	NOUN
iiclr-28418	382	4	,	,	PUNCT
iiclr-28418	382	5	in	in	ADP
iiclr-28418	382	6	certain	certain	ADJ
iiclr-28418	382	7	circumstances	circumstance	NOUN
iiclr-28418	382	8	,	,	PUNCT
iiclr-28418	382	9	may	may	AUX
iiclr-28418	382	10	not	not	PART
iiclr-28418	382	11	have	have	AUX
iiclr-28418	382	12	even	even	ADV
iiclr-28418	382	13	known	know	VERB
iiclr-28418	382	14	of	of	ADP
iiclr-28418	382	15	their	their	PRON
iiclr-28418	382	16	united	united	PROPN
iiclr-28418	382	17	states	states	PROPN
iiclr-28418	382	18	citizenship	citizenship	NOUN
iiclr-28418	382	19	.	.	PUNCT
iiclr-28418	383	1	104	104	NUM
iiclr-28418	383	2	as	as	SCONJ
iiclr-28418	383	3	previously	previously	ADV
iiclr-28418	383	4	seen	see	VERB
iiclr-28418	383	5	through	through	ADP
iiclr-28418	383	6	bittner	bittner	PROPN
iiclr-28418	383	7	a	a	DET
iiclr-28418	383	8	dual	dual	ADJ
iiclr-28418	383	9	citizen	citizen	NOUN
iiclr-28418	383	10	unaware	unaware	ADJ
iiclr-28418	383	11	of	of	ADP
iiclr-28418	383	12	their	their	PRON
iiclr-28418	383	13	filing	filing	NOUN
iiclr-28418	383	14	obligations	obligation	NOUN
iiclr-28418	383	15	generally	generally	ADV
iiclr-28418	383	16	is	be	AUX
iiclr-28418	383	17	not	not	PART
iiclr-28418	383	18	absolved	absolve	VERB
iiclr-28418	383	19	of	of	ADP
iiclr-28418	383	20	the	the	DET
iiclr-28418	383	21	penalties	penalty	NOUN
iiclr-28418	383	22	imposed	impose	VERB
iiclr-28418	383	23	by	by	ADP
iiclr-28418	383	24	fbar	fbar	NOUN
iiclr-28418	383	25	and	and	CCONJ
iiclr-28418	383	26	fatca	fatca	NOUN
iiclr-28418	383	27	.	.	PUNCT
iiclr-28418	384	1	105	105	NUM
iiclr-28418	384	2	if	if	SCONJ
iiclr-28418	384	3	the	the	DET
iiclr-28418	384	4	dual	dual	ADJ
iiclr-28418	384	5	citizen	citizen	NOUN
iiclr-28418	384	6	did	do	AUX
iiclr-28418	384	7	not	not	PART
iiclr-28418	384	8	know	know	VERB
iiclr-28418	384	9	of	of	ADP
iiclr-28418	384	10	their	their	PRON
iiclr-28418	384	11	filing	filing	NOUN
iiclr-28418	384	12	obligations	obligation	NOUN
iiclr-28418	384	13	yet	yet	ADV
iiclr-28418	384	14	knew	know	VERB
iiclr-28418	384	15	they	they	PRON
iiclr-28418	384	16	were	be	AUX
iiclr-28418	384	17	a	a	DET
iiclr-28418	384	18	dual	dual	ADJ
iiclr-28418	384	19	citizen	citizen	NOUN
iiclr-28418	384	20	there	there	PRON
iiclr-28418	384	21	is	be	VERB
iiclr-28418	384	22	an	an	DET
iiclr-28418	384	23	indication	indication	NOUN
iiclr-28418	384	24	that	that	SCONJ
iiclr-28418	384	25	the	the	DET
iiclr-28418	384	26	united	united	PROPN
iiclr-28418	384	27	states	states	PROPN
iiclr-28418	384	28	citizen	citizen	PROPN
iiclr-28418	384	29	should	should	AUX
iiclr-28418	384	30	have	have	AUX
iiclr-28418	384	31	looked	look	VERB
iiclr-28418	384	32	into	into	ADP
iiclr-28418	384	33	their	their	PRON
iiclr-28418	384	34	tax	tax	NOUN
iiclr-28418	384	35	filing	filing	NOUN
iiclr-28418	384	36	status	status	NOUN
iiclr-28418	384	37	.	.	PUNCT
iiclr-28418	385	1	106	106	NUM
iiclr-28418	385	2	however	however	ADV
iiclr-28418	385	3	,	,	PUNCT
iiclr-28418	385	4	it	it	PRON
iiclr-28418	385	5	should	should	AUX
iiclr-28418	385	6	also	also	ADV
iiclr-28418	385	7	be	be	AUX
iiclr-28418	385	8	taken	take	VERB
iiclr-28418	385	9	into	into	ADP
iiclr-28418	385	10	consideration	consideration	NOUN
iiclr-28418	385	11	that	that	SCONJ
iiclr-28418	385	12	the	the	DET
iiclr-28418	385	13	united	united	PROPN
iiclr-28418	385	14	states	states	PROPN
iiclr-28418	385	15	has	have	AUX
iiclr-28418	385	16	the	the	DET
iiclr-28418	385	17	only	only	ADJ
iiclr-28418	385	18	citizenship	citizenship	NOUN
iiclr-28418	385	19	-	-	PUNCT
iiclr-28418	385	20	based	base	VERB
iiclr-28418	385	21	taxation	taxation	NOUN
iiclr-28418	385	22	regime	regime	NOUN
iiclr-28418	385	23	and	and	CCONJ
iiclr-28418	385	24	every	every	DET
iiclr-28418	385	25	other	other	ADJ
iiclr-28418	385	26	country	country	NOUN
iiclr-28418	385	27	reports	report	VERB
iiclr-28418	385	28	on	on	ADP
iiclr-28418	385	29	a	a	DET
iiclr-28418	385	30	residence	residence	NOUN
iiclr-28418	385	31	-	-	PUNCT
iiclr-28418	385	32	based	base	VERB
iiclr-28418	385	33	taxation	taxation	NOUN
iiclr-28418	385	34	system	system	NOUN
iiclr-28418	385	35	.	.	PUNCT
iiclr-28418	386	1	107	107	NUM
iiclr-28418	386	2	because	because	SCONJ
iiclr-28418	386	3	the	the	DET
iiclr-28418	386	4	united	united	PROPN
iiclr-28418	386	5	states	states	PROPN
iiclr-28418	386	6	is	be	AUX
iiclr-28418	386	7	the	the	DET
iiclr-28418	386	8	only	only	ADJ
iiclr-28418	386	9	citizen	citizen	NOUN
iiclr-28418	386	10	-	-	PUNCT
iiclr-28418	386	11	based	base	VERB
iiclr-28418	386	12	taxing	tax	VERB
iiclr-28418	386	13	regime	regime	NOUN
iiclr-28418	386	14	,	,	PUNCT
iiclr-28418	386	15	it	it	PRON
iiclr-28418	386	16	is	be	AUX
iiclr-28418	386	17	—	—	PUNCT
iiclr-28418	386	18	—	—	PUNCT
iiclr-28418	386	19	—	—	PUNCT
iiclr-28418	386	20	—	—	PUNCT
iiclr-28418	386	21	—	—	PUNCT
iiclr-28418	386	22	—	—	PUNCT
iiclr-28418	386	23	—	—	PUNCT
iiclr-28418	386	24	—	—	PUNCT
iiclr-28418	386	25	—	—	PUNCT
iiclr-28418	386	26	—	—	PUNCT
iiclr-28418	386	27	—	—	PUNCT
iiclr-28418	386	28	—	—	PUNCT
iiclr-28418	386	29	—	—	PUNCT
iiclr-28418	386	30	—	—	PUNCT
iiclr-28418	386	31	—	—	PUNCT
iiclr-28418	386	32	—	—	PUNCT
iiclr-28418	386	33	—	—	PUNCT
iiclr-28418	386	34	—	—	PUNCT
iiclr-28418	386	35	—	—	PUNCT
iiclr-28418	386	36	—	—	PUNCT
iiclr-28418	386	37	—	—	PUNCT
iiclr-28418	386	38	—	—	PUNCT
iiclr-28418	386	39	—	—	PUNCT
iiclr-28418	386	40	—	—	PUNCT
iiclr-28418	386	41	—	—	PUNCT
iiclr-28418	386	42	—	—	PUNCT
iiclr-28418	386	43	—	—	PUNCT
iiclr-28418	386	44	—	—	PUNCT
iiclr-28418	386	45	—	—	PUNCT
iiclr-28418	386	46	101	101	NUM
iiclr-28418	386	47	.	.	PUNCT
iiclr-28418	386	48	i.r.c	i.r.c	NOUN
iiclr-28418	386	49	.	.	PUNCT
iiclr-28418	387	1	§	§	PROPN
iiclr-28418	387	2	6038d	6038d	NUM
iiclr-28418	387	3	;	;	PUNCT
iiclr-28418	387	4	internal	internal	ADJ
iiclr-28418	387	5	revenue	revenue	NOUN
iiclr-28418	387	6	serv	serv	X
iiclr-28418	387	7	.	.	PUNCT
iiclr-28418	387	8	,	,	PUNCT
iiclr-28418	387	9	supra	supra	PROPN
iiclr-28418	387	10	note	note	PROPN
iiclr-28418	387	11	14	14	NUM
iiclr-28418	387	12	.	.	PUNCT
iiclr-28418	387	13	102	102	NUM
iiclr-28418	387	14	.	.	PUNCT
iiclr-28418	388	1	dore	dore	PROPN
iiclr-28418	388	2	,	,	PUNCT
iiclr-28418	388	3	supra	supra	PROPN
iiclr-28418	388	4	note	note	PROPN
iiclr-28418	388	5	6	6	NUM
iiclr-28418	388	6	;	;	PUNCT
iiclr-28418	388	7	sebastian	sebastian	ADJ
iiclr-28418	388	8	beer	beer	NOUN
iiclr-28418	388	9	,	,	PUNCT
iiclr-28418	388	10	maria	maria	PROPN
iiclr-28418	388	11	delgado	delgado	PROPN
iiclr-28418	388	12	coelho	coelho	PROPN
iiclr-28418	388	13	&	&	CCONJ
iiclr-28418	388	14	sebastien	sebastien	PROPN
iiclr-28418	388	15	leduc	leduc	PROPN
iiclr-28418	388	16	,	,	PUNCT
iiclr-28418	388	17	hidden	hide	VERB
iiclr-28418	388	18	treasures	treasure	NOUN
iiclr-28418	388	19	:	:	PUNCT
iiclr-28418	388	20	the	the	DET
iiclr-28418	388	21	impact	impact	NOUN
iiclr-28418	388	22	of	of	ADP
iiclr-28418	388	23	automatic	automatic	ADJ
iiclr-28418	388	24	exchange	exchange	NOUN
iiclr-28418	388	25	of	of	ADP
iiclr-28418	388	26	information	information	NOUN
iiclr-28418	388	27	on	on	ADP
iiclr-28418	388	28	cross	cross	ADJ
iiclr-28418	388	29	-	-	ADJ
iiclr-28418	388	30	border	border	ADJ
iiclr-28418	388	31	tax	tax	NOUN
iiclr-28418	388	32	evasion	evasion	NOUN
iiclr-28418	388	33	(	(	PUNCT
iiclr-28418	388	34	int’l	int’l	NUM
iiclr-28418	388	35	monetary	monetary	ADJ
iiclr-28418	388	36	fund	fund	NOUN
iiclr-28418	388	37	,	,	PUNCT
iiclr-28418	389	1	working	working	NOUN
iiclr-28418	389	2	paper	paper	NOUN
iiclr-28418	389	3	no	no	INTJ
iiclr-28418	389	4	.	.	PUNCT
iiclr-28418	390	1	2019/286	2019/286	NUM
iiclr-28418	390	2	)	)	PUNCT
iiclr-28418	390	3	;	;	PUNCT
iiclr-28418	390	4	shu	shu	PROPN
iiclr-28418	390	5	-	-	PUNCT
iiclr-28418	390	6	yi	yi	PROPN
iiclr-28418	390	7	oei	oei	PROPN
iiclr-28418	390	8	&	&	CCONJ
iiclr-28418	390	9	diane	diane	PROPN
iiclr-28418	390	10	m.	m.	PROPN
iiclr-28418	390	11	ring	ring	NOUN
iiclr-28418	390	12	,	,	PUNCT
iiclr-28418	390	13	when	when	SCONJ
iiclr-28418	390	14	data	datum	NOUN
iiclr-28418	390	15	comes	come	VERB
iiclr-28418	390	16	home	home	ADV
iiclr-28418	390	17	:	:	PUNCT
iiclr-28418	390	18	next	next	ADJ
iiclr-28418	390	19	steps	step	NOUN
iiclr-28418	390	20	in	in	ADP
iiclr-28418	390	21	international	international	ADJ
iiclr-28418	390	22	taxation	taxation	NOUN
iiclr-28418	390	23	's	's	PART
iiclr-28418	390	24	information	information	NOUN
iiclr-28418	390	25	revolution	revolution	NOUN
iiclr-28418	390	26	,	,	PUNCT
iiclr-28418	390	27	64	64	NUM
iiclr-28418	390	28	mcgill	mcgill	PROPN
iiclr-28418	390	29	l.j	l.j	PROPN
iiclr-28418	390	30	.	.	PROPN
iiclr-28418	390	31	707	707	NUM
iiclr-28418	390	32	,	,	PUNCT
iiclr-28418	390	33	750	750	NUM
iiclr-28418	390	34	(	(	PUNCT
iiclr-28418	390	35	2019	2019	NUM
iiclr-28418	390	36	)	)	PUNCT
iiclr-28418	390	37	(	(	PUNCT
iiclr-28418	390	38	noting	note	VERB
iiclr-28418	390	39	the	the	DET
iiclr-28418	390	40	risk	risk	NOUN
iiclr-28418	390	41	of	of	ADP
iiclr-28418	390	42	having	have	VERB
iiclr-28418	390	43	exchange	exchange	NOUN
iiclr-28418	390	44	data	data	NOUN
iiclr-28418	390	45	harm	harm	NOUN
iiclr-28418	390	46	taxpayers	taxpayer	NOUN
iiclr-28418	390	47	that	that	PRON
iiclr-28418	390	48	may	may	AUX
iiclr-28418	390	49	unintentionally	unintentionally	ADV
iiclr-28418	390	50	make	make	VERB
iiclr-28418	390	51	mistakes	mistake	NOUN
iiclr-28418	390	52	)	)	PUNCT
iiclr-28418	390	53	.	.	PUNCT
iiclr-28418	391	1	103	103	NUM
iiclr-28418	391	2	.	.	PUNCT
iiclr-28418	392	1	see	see	VERB
iiclr-28418	392	2	greenback	greenback	NOUN
iiclr-28418	392	3	expat	expat	NOUN
iiclr-28418	392	4	tax	tax	NOUN
iiclr-28418	392	5	servs	servs	NOUN
iiclr-28418	392	6	.	.	PUNCT
iiclr-28418	392	7	,	,	PUNCT
iiclr-28418	392	8	supra	supra	PROPN
iiclr-28418	392	9	note	note	VERB
iiclr-28418	392	10	6	6	NUM
iiclr-28418	392	11	.	.	NOUN
iiclr-28418	392	12	104	104	NUM
iiclr-28418	392	13	.	.	PUNCT
iiclr-28418	393	1	christians	christians	PROPN
iiclr-28418	393	2	,	,	PUNCT
iiclr-28418	393	3	supra	supra	PROPN
iiclr-28418	393	4	note	note	NOUN
iiclr-28418	393	5	4	4	NUM
iiclr-28418	393	6	,	,	PUNCT
iiclr-28418	393	7	at	at	ADP
iiclr-28418	393	8	194	194	NUM
iiclr-28418	393	9	-	-	SYM
iiclr-28418	393	10	95	95	NUM
iiclr-28418	393	11	;	;	PUNCT
iiclr-28418	393	12	eastman	eastman	NOUN
iiclr-28418	393	13	-	-	PUNCT
iiclr-28418	393	14	timmons	timmon	NOUN
iiclr-28418	393	15	,	,	PUNCT
iiclr-28418	393	16	supra	supra	PROPN
iiclr-28418	393	17	note	note	NOUN
iiclr-28418	393	18	1	1	NUM
iiclr-28418	393	19	,	,	PUNCT
iiclr-28418	393	20	at	at	ADP
iiclr-28418	393	21	51	51	NUM
iiclr-28418	393	22	.	.	PUNCT
iiclr-28418	393	23	105	105	NUM
iiclr-28418	393	24	.	.	PUNCT
iiclr-28418	394	1	see	see	VERB
iiclr-28418	394	2	generally	generally	ADV
iiclr-28418	394	3	united	united	PROPN
iiclr-28418	394	4	states	states	PROPN
iiclr-28418	394	5	v.	v.	ADP
iiclr-28418	394	6	bittner	bittner	PROPN
iiclr-28418	394	7	,	,	PUNCT
iiclr-28418	394	8	19	19	NUM
iiclr-28418	394	9	f.4th	f.4th	NOUN
iiclr-28418	394	10	734	734	NUM
iiclr-28418	394	11	(	(	PUNCT
iiclr-28418	394	12	5th	5th	ADJ
iiclr-28418	394	13	cir	cir	NOUN
iiclr-28418	394	14	.	.	PROPN
iiclr-28418	394	15	2021	2021	NUM
iiclr-28418	394	16	)	)	PUNCT
iiclr-28418	394	17	;	;	PUNCT
iiclr-28418	394	18	penalty	penalty	NOUN
iiclr-28418	394	19	relief	relief	NOUN
iiclr-28418	394	20	for	for	ADP
iiclr-28418	394	21	reasonable	reasonable	ADJ
iiclr-28418	394	22	cause	cause	NOUN
iiclr-28418	394	23	,	,	PUNCT
iiclr-28418	394	24	internal	internal	ADJ
iiclr-28418	394	25	revenue	revenue	NOUN
iiclr-28418	394	26	serv	serv	X
iiclr-28418	394	27	.	.	PUNCT
iiclr-28418	395	1	(	(	PUNCT
iiclr-28418	395	2	sept	sept	AUX
iiclr-28418	395	3	.	.	PROPN
iiclr-28418	395	4	21	21	NUM
iiclr-28418	395	5	,	,	PUNCT
iiclr-28418	395	6	2022	2022	NUM
iiclr-28418	395	7	)	)	PUNCT
iiclr-28418	395	8	,	,	PUNCT
iiclr-28418	395	9	https://www.irs.gov/	https://www.irs.gov/	ADJ
iiclr-28418	395	10	payments	payment	NOUN
iiclr-28418	395	11	/	/	SYM
iiclr-28418	395	12	penalty	penalty	NOUN
iiclr-28418	395	13	-	-	PUNCT
iiclr-28418	395	14	relief	relief	NOUN
iiclr-28418	395	15	-	-	PUNCT
iiclr-28418	395	16	for	for	ADP
iiclr-28418	395	17	-	-	PUNCT
iiclr-28418	395	18	reasonable	reasonable	ADJ
iiclr-28418	395	19	-	-	PUNCT
iiclr-28418	395	20	cause	cause	NOUN
iiclr-28418	395	21	[	[	X
iiclr-28418	395	22	https://perma.cc/sn7r-kwcv	https://perma.cc/sn7r-kwcv	X
iiclr-28418	395	23	]	]	PUNCT
iiclr-28418	395	24	.	.	PUNCT
iiclr-28418	396	1	106	106	NUM
iiclr-28418	396	2	.	.	PUNCT
iiclr-28418	397	1	internal	internal	ADJ
iiclr-28418	397	2	revenue	revenue	NOUN
iiclr-28418	397	3	serv	serv	X
iiclr-28418	397	4	.	.	PUNCT
iiclr-28418	397	5	,	,	PUNCT
iiclr-28418	397	6	supra	supra	PROPN
iiclr-28418	397	7	note	note	PROPN
iiclr-28418	397	8	105	105	NUM
iiclr-28418	397	9	.	.	PUNCT
iiclr-28418	397	10	107	107	NUM
iiclr-28418	397	11	.	.	PUNCT
iiclr-28418	398	1	as	as	SCONJ
iiclr-28418	398	2	christians	christians	PROPN
iiclr-28418	398	3	notes	note	VERB
iiclr-28418	398	4	,	,	PUNCT
iiclr-28418	398	5	the	the	DET
iiclr-28418	398	6	other	other	ADJ
iiclr-28418	398	7	country	country	NOUN
iiclr-28418	398	8	eritrea	eritrea	PROPN
iiclr-28418	398	9	technically	technically	ADV
iiclr-28418	398	10	has	have	VERB
iiclr-28418	398	11	a	a	DET
iiclr-28418	398	12	citizenship	citizenship	NOUN
iiclr-28418	398	13	taxation	taxation	NOUN
iiclr-28418	398	14	of	of	ADP
iiclr-28418	398	15	2	2	NUM
iiclr-28418	398	16	%	%	NOUN
iiclr-28418	398	17	,	,	PUNCT
iiclr-28418	398	18	but	but	CCONJ
iiclr-28418	398	19	this	this	DET
iiclr-28418	398	20	taxation	taxation	NOUN
iiclr-28418	398	21	has	have	AUX
iiclr-28418	398	22	been	be	AUX
iiclr-28418	398	23	denounced	denounce	VERB
iiclr-28418	398	24	by	by	ADP
iiclr-28418	398	25	several	several	ADJ
iiclr-28418	398	26	countries	country	NOUN
iiclr-28418	398	27	including	include	VERB
iiclr-28418	398	28	the	the	DET
iiclr-28418	398	29	united	united	PROPN
iiclr-28418	398	30	states	states	PROPN
iiclr-28418	398	31	because	because	SCONJ
iiclr-28418	398	32	the	the	DET
iiclr-28418	398	33	tax	tax	NOUN
iiclr-28418	398	34	has	have	AUX
iiclr-28418	398	35	been	be	AUX
iiclr-28418	398	36	alleged	allege	VERB
iiclr-28418	398	37	to	to	PART
iiclr-28418	398	38	have	have	AUX
iiclr-28418	398	39	been	be	AUX
iiclr-28418	398	40	connected	connect	VERB
iiclr-28418	398	41	to	to	ADP
iiclr-28418	398	42	funding	fund	VERB
iiclr-28418	398	43	war	war	NOUN
iiclr-28418	398	44	within	within	ADP
iiclr-28418	398	45	eritrea	eritrea	PROPN
iiclr-28418	398	46	.	.	PUNCT
iiclr-28418	399	1	allison	allison	PROPN
iiclr-28418	399	2	christians	christians	PROPN
iiclr-28418	399	3	,	,	PUNCT
iiclr-28418	399	4	a	a	DET
iiclr-28418	399	5	global	global	ADJ
iiclr-28418	399	6	perspective	perspective	NOUN
iiclr-28418	399	7	on	on	ADP
iiclr-28418	399	8	citizenship	citizenship	NOUN
iiclr-28418	399	9	-	-	PUNCT
iiclr-28418	399	10	based	base	VERB
iiclr-28418	399	11	taxation	taxation	NOUN
iiclr-28418	399	12	,	,	PUNCT
iiclr-28418	399	13	38	38	NUM
iiclr-28418	399	14	mich	mich	PROPN
iiclr-28418	399	15	.	.	PUNCT
iiclr-28418	400	1	j.	j.	PROPN
iiclr-28418	400	2	int’l	int’l	PROPN
iiclr-28418	400	3	l.	l.	PROPN
iiclr-28418	400	4	193	193	NUM
iiclr-28418	400	5	,	,	PUNCT
iiclr-28418	400	6	206	206	NUM
iiclr-28418	400	7	(	(	PUNCT
iiclr-28418	400	8	2017	2017	NUM
iiclr-28418	400	9	)	)	PUNCT
iiclr-28418	400	10	.	.	PUNCT
iiclr-28418	401	1	https://perma.cc/sn7r-kwcv	https://perma.cc/sn7r-kwcv	PROPN
iiclr-28418	401	2	https://www.irs.gov	https://www.irs.gov	PROPN
iiclr-28418	401	3	2024	2024	NUM
iiclr-28418	401	4	]	]	PUNCT
iiclr-28418	401	5	should	should	AUX
iiclr-28418	401	6	i	i	PRON
iiclr-28418	401	7	stay	stay	VERB
iiclr-28418	401	8	,	,	PUNCT
iiclr-28418	401	9	or	or	CCONJ
iiclr-28418	401	10	should	should	AUX
iiclr-28418	401	11	i	i	PRON
iiclr-28418	401	12	go	go	VERB
iiclr-28418	401	13	?	?	PUNCT
iiclr-28418	402	1	363	363	NUM
iiclr-28418	402	2	reasonable	reasonable	ADJ
iiclr-28418	402	3	for	for	SCONJ
iiclr-28418	402	4	certain	certain	ADJ
iiclr-28418	402	5	dual	dual	ADJ
iiclr-28418	402	6	citizens	citizen	NOUN
iiclr-28418	402	7	to	to	PART
iiclr-28418	402	8	be	be	AUX
iiclr-28418	402	9	unaware	unaware	ADJ
iiclr-28418	402	10	of	of	ADP
iiclr-28418	402	11	their	their	PRON
iiclr-28418	402	12	tax	tax	NOUN
iiclr-28418	402	13	filing	filing	NOUN
iiclr-28418	402	14	obligations	obligation	NOUN
iiclr-28418	402	15	to	to	ADP
iiclr-28418	402	16	the	the	DET
iiclr-28418	402	17	united	united	PROPN
iiclr-28418	402	18	states	states	PROPN
iiclr-28418	402	19	if	if	SCONJ
iiclr-28418	402	20	they	they	PRON
iiclr-28418	402	21	have	have	AUX
iiclr-28418	402	22	not	not	PART
iiclr-28418	402	23	entered	enter	VERB
iiclr-28418	402	24	or	or	CCONJ
iiclr-28418	402	25	have	have	AUX
iiclr-28418	402	26	been	be	AUX
iiclr-28418	402	27	removed	remove	VERB
iiclr-28418	402	28	from	from	ADP
iiclr-28418	402	29	the	the	DET
iiclr-28418	402	30	united	united	PROPN
iiclr-28418	402	31	states	states	PROPN
iiclr-28418	402	32	for	for	ADP
iiclr-28418	402	33	a	a	DET
iiclr-28418	402	34	long	long	ADJ
iiclr-28418	402	35	period	period	NOUN
iiclr-28418	402	36	of	of	ADP
iiclr-28418	402	37	time	time	NOUN
iiclr-28418	402	38	,	,	PUNCT
iiclr-28418	402	39	or	or	CCONJ
iiclr-28418	402	40	who	who	PRON
iiclr-28418	402	41	had	have	AUX
iiclr-28418	402	42	previously	previously	ADV
iiclr-28418	402	43	thought	think	VERB
iiclr-28418	402	44	they	they	PRON
iiclr-28418	402	45	had	have	AUX
iiclr-28418	402	46	rescinded	rescind	VERB
iiclr-28418	402	47	their	their	PRON
iiclr-28418	402	48	united	united	PROPN
iiclr-28418	402	49	states	states	PROPN
iiclr-28418	402	50	citizenship	citizenship	NOUN
iiclr-28418	402	51	only	only	ADV
iiclr-28418	402	52	to	to	PART
iiclr-28418	402	53	learn	learn	VERB
iiclr-28418	402	54	later	later	ADV
iiclr-28418	402	55	on	on	ADV
iiclr-28418	402	56	that	that	SCONJ
iiclr-28418	402	57	they	they	PRON
iiclr-28418	402	58	had	have	AUX
iiclr-28418	402	59	improperly	improperly	ADV
iiclr-28418	402	60	done	do	VERB
iiclr-28418	402	61	so.108	so.108	ADV
iiclr-28418	402	62	another	another	DET
iiclr-28418	402	63	group	group	NOUN
iiclr-28418	402	64	of	of	ADP
iiclr-28418	402	65	u.s	u.s	PROPN
iiclr-28418	402	66	.	.	PROPN
iiclr-28418	402	67	citizens	citizen	NOUN
iiclr-28418	402	68	,	,	PUNCT
iiclr-28418	402	69	dubbed	dub	VERB
iiclr-28418	402	70	the	the	DET
iiclr-28418	402	71	“	"	PUNCT
iiclr-28418	402	72	accidental	accidental	ADJ
iiclr-28418	402	73	american	american	NOUN
iiclr-28418	402	74	”	"	PUNCT
iiclr-28418	402	75	by	by	ADP
iiclr-28418	402	76	scholars	scholar	NOUN
iiclr-28418	402	77	such	such	ADJ
iiclr-28418	402	78	as	as	ADP
iiclr-28418	402	79	allison	allison	PROPN
iiclr-28418	402	80	christians	christians	PROPN
iiclr-28418	402	81	,	,	PUNCT
iiclr-28418	402	82	also	also	ADV
iiclr-28418	402	83	run	run	VERB
iiclr-28418	402	84	into	into	ADP
iiclr-28418	402	85	filing	filing	NOUN
iiclr-28418	402	86	problems	problem	NOUN
iiclr-28418	402	87	.	.	PUNCT
iiclr-28418	403	1	109	109	NUM
iiclr-28418	403	2	accidental	accidental	ADJ
iiclr-28418	403	3	americans	americans	PROPN
iiclr-28418	403	4	are	be	AUX
iiclr-28418	403	5	dual	dual	ADJ
iiclr-28418	403	6	citizens	citizen	NOUN
iiclr-28418	403	7	that	that	PRON
iiclr-28418	403	8	live	live	VERB
iiclr-28418	403	9	outside	outside	ADP
iiclr-28418	403	10	the	the	DET
iiclr-28418	403	11	united	united	PROPN
iiclr-28418	403	12	states	states	PROPN
iiclr-28418	403	13	and	and	CCONJ
iiclr-28418	403	14	did	do	AUX
iiclr-28418	403	15	not	not	PART
iiclr-28418	403	16	know	know	VERB
iiclr-28418	403	17	of	of	ADP
iiclr-28418	403	18	their	their	PRON
iiclr-28418	403	19	united	united	PROPN
iiclr-28418	403	20	states	states	PROPN
iiclr-28418	403	21	citizen	citizen	PROPN
iiclr-28418	403	22	status	status	NOUN
iiclr-28418	403	23	.	.	PUNCT
iiclr-28418	404	1	110	110	NUM
iiclr-28418	404	2	examples	example	NOUN
iiclr-28418	404	3	of	of	ADP
iiclr-28418	404	4	accidental	accidental	ADJ
iiclr-28418	404	5	americans	americans	PROPN
iiclr-28418	404	6	include	include	VERB
iiclr-28418	404	7	citizens	citizen	NOUN
iiclr-28418	404	8	being	be	AUX
iiclr-28418	404	9	born	bear	VERB
iiclr-28418	404	10	in	in	ADP
iiclr-28418	404	11	the	the	DET
iiclr-28418	404	12	united	united	PROPN
iiclr-28418	404	13	states	states	PROPN
iiclr-28418	404	14	or	or	CCONJ
iiclr-28418	404	15	to	to	ADP
iiclr-28418	404	16	a	a	DET
iiclr-28418	404	17	parent	parent	NOUN
iiclr-28418	404	18	that	that	PRON
iiclr-28418	404	19	is	be	AUX
iiclr-28418	404	20	a	a	DET
iiclr-28418	404	21	citizen	citizen	NOUN
iiclr-28418	404	22	of	of	ADP
iiclr-28418	404	23	the	the	DET
iiclr-28418	404	24	united	united	PROPN
iiclr-28418	404	25	states	states	PROPN
iiclr-28418	404	26	,	,	PUNCT
iiclr-28418	404	27	but	but	CCONJ
iiclr-28418	404	28	are	be	AUX
iiclr-28418	404	29	never	never	ADV
iiclr-28418	404	30	informed	inform	VERB
iiclr-28418	404	31	of	of	ADP
iiclr-28418	404	32	their	their	PRON
iiclr-28418	404	33	dual	dual	ADJ
iiclr-28418	404	34	citizenship	citizenship	NOUN
iiclr-28418	404	35	status	status	NOUN
iiclr-28418	404	36	and	and	CCONJ
iiclr-28418	404	37	generally	generally	ADV
iiclr-28418	404	38	remain	remain	VERB
iiclr-28418	404	39	outside	outside	ADV
iiclr-28418	404	40	of	of	ADP
iiclr-28418	404	41	the	the	DET
iiclr-28418	404	42	united	united	PROPN
iiclr-28418	404	43	states	states	PROPN
iiclr-28418	404	44	.	.	PUNCT
iiclr-28418	405	1	111	111	NUM
iiclr-28418	405	2	a	a	DET
iiclr-28418	405	3	lack	lack	NOUN
iiclr-28418	405	4	of	of	ADP
iiclr-28418	405	5	notice	notice	NOUN
iiclr-28418	405	6	of	of	ADP
iiclr-28418	405	7	the	the	DET
iiclr-28418	405	8	requirement	requirement	NOUN
iiclr-28418	405	9	to	to	PART
iiclr-28418	405	10	file	file	VERB
iiclr-28418	405	11	still	still	ADV
iiclr-28418	405	12	plagues	plague	VERB
iiclr-28418	405	13	some	some	DET
iiclr-28418	405	14	foreign	foreign	ADJ
iiclr-28418	405	15	united	united	ADJ
iiclr-28418	405	16	states	states	PROPN
iiclr-28418	405	17	citizens	citizen	NOUN
iiclr-28418	405	18	and	and	CCONJ
iiclr-28418	405	19	green	green	ADJ
iiclr-28418	405	20	card	card	NOUN
iiclr-28418	405	21	holders	holder	NOUN
iiclr-28418	405	22	;	;	PUNCT
iiclr-28418	405	23	6	6	NUM
iiclr-28418	405	24	%	%	NOUN
iiclr-28418	405	25	and	and	CCONJ
iiclr-28418	405	26	20	20	NUM
iiclr-28418	405	27	%	%	NOUN
iiclr-28418	405	28	of	of	ADP
iiclr-28418	405	29	united	united	PROPN
iiclr-28418	405	30	states	states	PROPN
iiclr-28418	405	31	dual	dual	ADJ
iiclr-28418	405	32	citizens	citizen	NOUN
iiclr-28418	405	33	are	be	AUX
iiclr-28418	405	34	unaware	unaware	ADJ
iiclr-28418	405	35	of	of	ADP
iiclr-28418	405	36	their	their	PRON
iiclr-28418	405	37	fbar	fbar	NOUN
iiclr-28418	405	38	and	and	CCONJ
iiclr-28418	405	39	fatca	fatca	ADJ
iiclr-28418	405	40	filing	filing	NOUN
iiclr-28418	405	41	requirements	requirement	NOUN
iiclr-28418	405	42	respectively	respectively	ADV
iiclr-28418	405	43	even	even	ADV
iiclr-28418	405	44	though	though	SCONJ
iiclr-28418	405	45	these	these	DET
iiclr-28418	405	46	filing	filing	NOUN
iiclr-28418	405	47	requirements	requirement	NOUN
iiclr-28418	405	48	have	have	AUX
iiclr-28418	405	49	been	be	AUX
iiclr-28418	405	50	in	in	ADP
iiclr-28418	405	51	place	place	NOUN
iiclr-28418	405	52	for	for	ADP
iiclr-28418	405	53	decades	decade	NOUN
iiclr-28418	405	54	.	.	PUNCT
iiclr-28418	406	1	112	112	NUM
iiclr-28418	406	2	according	accord	VERB
iiclr-28418	406	3	to	to	ADP
iiclr-28418	406	4	a	a	DET
iiclr-28418	406	5	survey	survey	NOUN
iiclr-28418	406	6	conducted	conduct	VERB
iiclr-28418	406	7	by	by	ADP
iiclr-28418	406	8	greenback	greenback	NOUN
iiclr-28418	406	9	expat	expat	NOUN
iiclr-28418	406	10	tax	tax	NOUN
iiclr-28418	406	11	services	service	NOUN
iiclr-28418	406	12	,	,	PUNCT
iiclr-28418	406	13	a	a	PRON
iiclr-28418	406	14	for	for	ADP
iiclr-28418	406	15	profit	profit	NOUN
iiclr-28418	406	16	tax	tax	NOUN
iiclr-28418	406	17	services	service	NOUN
iiclr-28418	406	18	business	business	NOUN
iiclr-28418	406	19	for	for	ADP
iiclr-28418	406	20	united	united	PROPN
iiclr-28418	406	21	states	states	PROPN
iiclr-28418	406	22	expatriates	expatriate	NOUN
iiclr-28418	406	23	,	,	PUNCT
iiclr-28418	406	24	from	from	ADP
iiclr-28418	406	25	a	a	DET
iiclr-28418	406	26	sample	sample	NOUN
iiclr-28418	406	27	size	size	NOUN
iiclr-28418	406	28	of	of	ADP
iiclr-28418	406	29	3,200	3,200	NUM
iiclr-28418	406	30	americans	americans	PROPN
iiclr-28418	406	31	living	live	VERB
iiclr-28418	406	32	abroad	abroad	ADV
iiclr-28418	406	33	in	in	ADP
iiclr-28418	406	34	over	over	ADP
iiclr-28418	406	35	121	121	NUM
iiclr-28418	406	36	countries	country	NOUN
iiclr-28418	406	37	,	,	PUNCT
iiclr-28418	406	38	the	the	DET
iiclr-28418	406	39	primary	primary	ADJ
iiclr-28418	406	40	recourse	recourse	NOUN
iiclr-28418	406	41	to	to	PART
iiclr-28418	406	42	have	have	VERB
iiclr-28418	406	43	non	non	ADJ
iiclr-28418	406	44	-	-	ADJ
iiclr-28418	406	45	willful	willful	ADJ
iiclr-28418	406	46	violators	violator	NOUN
iiclr-28418	406	47	come	come	VERB
iiclr-28418	406	48	into	into	ADP
iiclr-28418	406	49	compliance	compliance	NOUN
iiclr-28418	406	50	for	for	ADP
iiclr-28418	406	51	foreign	foreign	ADJ
iiclr-28418	406	52	united	united	PROPN
iiclr-28418	406	53	states	states	PROPN
iiclr-28418	406	54	citizens	citizen	NOUN
iiclr-28418	406	55	and	and	CCONJ
iiclr-28418	406	56	green	green	ADJ
iiclr-28418	406	57	card	card	NOUN
iiclr-28418	406	58	holders	holder	NOUN
iiclr-28418	406	59	is	be	AUX
iiclr-28418	406	60	the	the	DET
iiclr-28418	406	61	irs	irs	PROPN
iiclr-28418	406	62	streamlined	streamlined	ADJ
iiclr-28418	406	63	filing	filing	NOUN
iiclr-28418	406	64	compliance	compliance	NOUN
iiclr-28418	406	65	procedure	procedure	NOUN
iiclr-28418	406	66	.	.	PUNCT
iiclr-28418	407	1	113	113	NUM
iiclr-28418	407	2	note	note	NOUN
iiclr-28418	407	3	,	,	PUNCT
iiclr-28418	407	4	however	however	ADV
iiclr-28418	407	5	,	,	PUNCT
iiclr-28418	407	6	that	that	SCONJ
iiclr-28418	407	7	40	40	NUM
iiclr-28418	407	8	%	%	NOUN
iiclr-28418	407	9	of	of	ADP
iiclr-28418	407	10	the	the	DET
iiclr-28418	407	11	surveyed	survey	VERB
iiclr-28418	407	12	united	united	PROPN
iiclr-28418	407	13	states	states	PROPN
iiclr-28418	407	14	citizens	citizen	NOUN
iiclr-28418	407	15	and	and	CCONJ
iiclr-28418	407	16	green	green	ADJ
iiclr-28418	407	17	card	card	NOUN
iiclr-28418	407	18	holders	holder	NOUN
iiclr-28418	407	19	do	do	AUX
iiclr-28418	407	20	not	not	PART
iiclr-28418	407	21	know	know	VERB
iiclr-28418	407	22	about	about	ADP
iiclr-28418	407	23	the	the	DET
iiclr-28418	407	24	irs	irs	PROPN
iiclr-28418	407	25	streamlined	streamlined	ADJ
iiclr-28418	407	26	filing	filing	NOUN
iiclr-28418	407	27	compliance	compliance	NOUN
iiclr-28418	407	28	procedure	procedure	NOUN
iiclr-28418	407	29	and	and	CCONJ
iiclr-28418	407	30	some	some	DET
iiclr-28418	407	31	filers	filer	NOUN
iiclr-28418	407	32	who	who	PRON
iiclr-28418	407	33	did	do	AUX
iiclr-28418	407	34	know	know	VERB
iiclr-28418	407	35	about	about	ADP
iiclr-28418	407	36	the	the	DET
iiclr-28418	407	37	system	system	NOUN
iiclr-28418	407	38	,	,	PUNCT
iiclr-28418	407	39	but	but	CCONJ
iiclr-28418	407	40	failed	fail	VERB
iiclr-28418	407	41	to	to	PART
iiclr-28418	407	42	file	file	VERB
iiclr-28418	407	43	in	in	ADP
iiclr-28418	407	44	previous	previous	ADJ
iiclr-28418	407	45	years	year	NOUN
iiclr-28418	407	46	,	,	PUNCT
iiclr-28418	407	47	may	may	AUX
iiclr-28418	407	48	be	be	AUX
iiclr-28418	407	49	deterred	deter	VERB
iiclr-28418	407	50	by	by	ADP
iiclr-28418	407	51	the	the	DET
iiclr-28418	407	52	possibility	possibility	NOUN
iiclr-28418	407	53	that	that	SCONJ
iiclr-28418	407	54	they	they	PRON
iiclr-28418	407	55	will	will	AUX
iiclr-28418	407	56	be	be	AUX
iiclr-28418	407	57	subjected	subject	VERB
iiclr-28418	407	58	to	to	ADP
iiclr-28418	407	59	steep	steep	ADJ
iiclr-28418	407	60	penalties	penalty	NOUN
iiclr-28418	407	61	when	when	SCONJ
iiclr-28418	407	62	their	their	PRON
iiclr-28418	407	63	return	return	NOUN
iiclr-28418	407	64	is	be	AUX
iiclr-28418	407	65	amended	amend	VERB
iiclr-28418	407	66	..	..	PUNCT
iiclr-28418	407	67	114	114	NUM
iiclr-28418	407	68	the	the	DET
iiclr-28418	407	69	irs	irs	PROPN
iiclr-28418	407	70	guidance	guidance	NOUN
iiclr-28418	407	71	on	on	ADP
iiclr-28418	407	72	individuals	individual	NOUN
iiclr-28418	407	73	who	who	PRON
iiclr-28418	407	74	may	may	AUX
iiclr-28418	407	75	be	be	AUX
iiclr-28418	407	76	concerned	concern	VERB
iiclr-28418	407	77	that	that	SCONJ
iiclr-28418	407	78	they	they	PRON
iiclr-28418	407	79	had	have	AUX
iiclr-28418	407	80	willfully	willfully	ADV
iiclr-28418	407	81	not	not	PART
iiclr-28418	407	82	filed	file	VERB
iiclr-28418	407	83	returns	return	NOUN
iiclr-28418	407	84	is	be	AUX
iiclr-28418	407	85	grim	grim	ADJ
iiclr-28418	407	86	;	;	PUNCT
iiclr-28418	407	87	“	"	PUNCT
iiclr-28418	407	88	[	[	X
iiclr-28418	407	89	t]axpayers	t]axpayer	NOUN
iiclr-28418	407	90	who	who	PRON
iiclr-28418	407	91	are	be	AUX
iiclr-28418	407	92	concerned	concerned	ADJ
iiclr-28418	407	93	that	that	SCONJ
iiclr-28418	407	94	their	their	PRON
iiclr-28418	407	95	failure	failure	NOUN
iiclr-28418	407	96	to	to	PART
iiclr-28418	407	97	report	report	VERB
iiclr-28418	407	98	income	income	NOUN
iiclr-28418	407	99	,	,	PUNCT
iiclr-28418	407	100	pay	pay	VERB
iiclr-28418	407	101	tax	tax	NOUN
iiclr-28418	407	102	,	,	PUNCT
iiclr-28418	407	103	and	and	CCONJ
iiclr-28418	407	104	submit	submit	VERB
iiclr-28418	407	105	required	require	VERB
iiclr-28418	407	106	information	information	NOUN
iiclr-28418	407	107	returns	return	NOUN
iiclr-28418	407	108	was	be	AUX
iiclr-28418	407	109	due	due	ADJ
iiclr-28418	407	110	to	to	ADP
iiclr-28418	407	111	willful	willful	ADJ
iiclr-28418	407	112	conduct	conduct	NOUN
iiclr-28418	407	113	.	.	PUNCT
iiclr-28418	407	114	.	.	PUNCT
iiclr-28418	408	1	.	.	PUNCT
iiclr-28418	409	1	should	should	AUX
iiclr-28418	409	2	consider	consider	VERB
iiclr-28418	409	3	participating	participate	VERB
iiclr-28418	409	4	in	in	ADP
iiclr-28418	409	5	the	the	DET
iiclr-28418	409	6	irs	irs	PROPN
iiclr-28418	409	7	criminal	criminal	ADJ
iiclr-28418	409	8	investigation	investigation	NOUN
iiclr-28418	409	9	voluntary	voluntary	ADJ
iiclr-28418	409	10	disclosure	disclosure	NOUN
iiclr-28418	409	11	practice	practice	NOUN
iiclr-28418	409	12	and	and	CCONJ
iiclr-28418	409	13	should	should	AUX
iiclr-28418	409	14	consult	consult	VERB
iiclr-28418	409	15	with	with	ADP
iiclr-28418	409	16	their	their	PRON
iiclr-28418	409	17	professional	professional	ADJ
iiclr-28418	409	18	or	or	CCONJ
iiclr-28418	409	19	—	—	PUNCT
iiclr-28418	409	20	—	—	PUNCT
iiclr-28418	409	21	—	—	PUNCT
iiclr-28418	409	22	—	—	PUNCT
iiclr-28418	409	23	—	—	PUNCT
iiclr-28418	409	24	—	—	PUNCT
iiclr-28418	409	25	—	—	PUNCT
iiclr-28418	409	26	—	—	PUNCT
iiclr-28418	409	27	—	—	PUNCT
iiclr-28418	409	28	—	—	PUNCT
iiclr-28418	409	29	—	—	PUNCT
iiclr-28418	409	30	—	—	PUNCT
iiclr-28418	409	31	—	—	PUNCT
iiclr-28418	409	32	—	—	PUNCT
iiclr-28418	409	33	—	—	PUNCT
iiclr-28418	409	34	—	—	PUNCT
iiclr-28418	409	35	—	—	PUNCT
iiclr-28418	409	36	—	—	PUNCT
iiclr-28418	409	37	—	—	PUNCT
iiclr-28418	409	38	—	—	PUNCT
iiclr-28418	409	39	—	—	PUNCT
iiclr-28418	409	40	—	—	PUNCT
iiclr-28418	409	41	—	—	PUNCT
iiclr-28418	409	42	—	—	PUNCT
iiclr-28418	409	43	—	—	PUNCT
iiclr-28418	409	44	—	—	PUNCT
iiclr-28418	409	45	—	—	PUNCT
iiclr-28418	409	46	—	—	PUNCT
iiclr-28418	409	47	—	—	PUNCT
iiclr-28418	409	48	108	108	NUM
iiclr-28418	409	49	.	.	PUNCT
iiclr-28418	410	1	eastman	eastman	NOUN
iiclr-28418	410	2	-	-	PUNCT
iiclr-28418	410	3	timmons	timmon	NOUN
iiclr-28418	410	4	,	,	PUNCT
iiclr-28418	410	5	supra	supra	PROPN
iiclr-28418	410	6	note	note	NOUN
iiclr-28418	410	7	1	1	NUM
iiclr-28418	410	8	,	,	PUNCT
iiclr-28418	410	9	at	at	ADP
iiclr-28418	410	10	98	98	NUM
iiclr-28418	410	11	-	-	SYM
iiclr-28418	410	12	99	99	NUM
iiclr-28418	410	13	.	.	PUNCT
iiclr-28418	410	14	109	109	NUM
iiclr-28418	410	15	.	.	PUNCT
iiclr-28418	411	1	christians	christians	PROPN
iiclr-28418	411	2	,	,	PUNCT
iiclr-28418	411	3	supra	supra	PROPN
iiclr-28418	411	4	note	note	NOUN
iiclr-28418	411	5	4	4	NUM
iiclr-28418	411	6	.	.	NOUN
iiclr-28418	411	7	110	110	NUM
iiclr-28418	411	8	.	.	PUNCT
iiclr-28418	412	1	i	i	PRON
iiclr-28418	412	2	d.	d.	PROPN
iiclr-28418	412	3	111	111	NUM
iiclr-28418	412	4	.	.	PUNCT
iiclr-28418	412	5	eastman	eastman	NOUN
iiclr-28418	412	6	-	-	PUNCT
iiclr-28418	412	7	timmons	timmon	NOUN
iiclr-28418	412	8	,	,	PUNCT
iiclr-28418	412	9	supra	supra	PROPN
iiclr-28418	412	10	note	note	NOUN
iiclr-28418	412	11	1	1	NUM
iiclr-28418	412	12	,	,	PUNCT
iiclr-28418	412	13	at	at	ADP
iiclr-28418	412	14	96	96	NUM
iiclr-28418	412	15	-	-	SYM
iiclr-28418	412	16	104	104	NUM
iiclr-28418	412	17	.	.	PUNCT
iiclr-28418	413	1	112	112	NUM
iiclr-28418	413	2	.	.	PUNCT
iiclr-28418	414	1	greenback	greenback	NOUN
iiclr-28418	414	2	expat	expat	PROPN
iiclr-28418	414	3	tax	tax	NOUN
iiclr-28418	414	4	servs	servs	NOUN
iiclr-28418	414	5	.	.	PUNCT
iiclr-28418	415	1	,	,	PUNCT
iiclr-28418	415	2	supra	supra	PROPN
iiclr-28418	415	3	note	note	VERB
iiclr-28418	415	4	6	6	NUM
iiclr-28418	415	5	.	.	NOUN
iiclr-28418	415	6	113	113	NUM
iiclr-28418	415	7	.	.	PUNCT
iiclr-28418	416	1	as	as	SCONJ
iiclr-28418	416	2	previously	previously	ADV
iiclr-28418	416	3	stated	state	VERB
iiclr-28418	416	4	,	,	PUNCT
iiclr-28418	416	5	this	this	DET
iiclr-28418	416	6	information	information	NOUN
iiclr-28418	416	7	comes	come	VERB
iiclr-28418	416	8	from	from	ADP
iiclr-28418	416	9	a	a	DET
iiclr-28418	416	10	greenback	greenback	NOUN
iiclr-28418	416	11	expat	expat	NOUN
iiclr-28418	416	12	tax	tax	NOUN
iiclr-28418	416	13	services	service	NOUN
iiclr-28418	416	14	,	,	PUNCT
iiclr-28418	416	15	a	a	PRON
iiclr-28418	416	16	for	for	ADP
iiclr-28418	416	17	profit	profit	NOUN
iiclr-28418	416	18	company	company	NOUN
iiclr-28418	416	19	that	that	PRON
iiclr-28418	416	20	helps	help	VERB
iiclr-28418	416	21	us	we	PRON
iiclr-28418	416	22	taxpayers	taxpayer	NOUN
iiclr-28418	416	23	with	with	ADP
iiclr-28418	416	24	their	their	PRON
iiclr-28418	416	25	tax	tax	NOUN
iiclr-28418	416	26	filing	filing	NOUN
iiclr-28418	416	27	obligations	obligation	NOUN
iiclr-28418	416	28	.	.	PUNCT
iiclr-28418	417	1	thus	thus	ADV
iiclr-28418	417	2	,	,	PUNCT
iiclr-28418	417	3	it	it	PRON
iiclr-28418	417	4	is	be	AUX
iiclr-28418	417	5	important	important	ADJ
iiclr-28418	417	6	to	to	PART
iiclr-28418	417	7	note	note	VERB
iiclr-28418	417	8	that	that	SCONJ
iiclr-28418	417	9	information	information	NOUN
iiclr-28418	417	10	and	and	CCONJ
iiclr-28418	417	11	data	datum	NOUN
iiclr-28418	417	12	from	from	ADP
iiclr-28418	417	13	this	this	DET
iiclr-28418	417	14	firm	firm	NOUN
iiclr-28418	417	15	should	should	AUX
iiclr-28418	417	16	not	not	PART
iiclr-28418	417	17	necessarily	necessarily	ADV
iiclr-28418	417	18	be	be	AUX
iiclr-28418	417	19	taken	take	VERB
iiclr-28418	417	20	as	as	ADP
iiclr-28418	417	21	unbiased	unbiased	ADJ
iiclr-28418	417	22	,	,	PUNCT
iiclr-28418	417	23	nor	nor	CCONJ
iiclr-28418	417	24	should	should	AUX
iiclr-28418	417	25	it	it	PRON
iiclr-28418	417	26	necessarily	necessarily	ADV
iiclr-28418	417	27	be	be	AUX
iiclr-28418	417	28	taken	take	VERB
iiclr-28418	417	29	as	as	ADP
iiclr-28418	417	30	reflecting	reflect	VERB
iiclr-28418	417	31	the	the	DET
iiclr-28418	417	32	entirety	entirety	NOUN
iiclr-28418	417	33	of	of	ADP
iiclr-28418	417	34	united	united	PROPN
iiclr-28418	417	35	states	states	PROPN
iiclr-28418	417	36	citizens	citizen	NOUN
iiclr-28418	417	37	living	live	VERB
iiclr-28418	417	38	abroad	abroad	ADV
iiclr-28418	417	39	.	.	PUNCT
iiclr-28418	417	40	)	)	PUNCT
iiclr-28418	417	41	.	.	PUNCT
iiclr-28418	418	1	see	see	VERB
iiclr-28418	418	2	living	live	VERB
iiclr-28418	418	3	abroad	abroad	ADV
iiclr-28418	418	4	is	be	AUX
iiclr-28418	418	5	complex	complex	ADJ
iiclr-28418	418	6	enough	enough	ADV
iiclr-28418	418	7	.	.	PUNCT
iiclr-28418	419	1	we	we	PRON
iiclr-28418	419	2	’ll	’ll	AUX
iiclr-28418	419	3	simplify	simplify	VERB
iiclr-28418	419	4	the	the	DET
iiclr-28418	419	5	us	us	PROPN
iiclr-28418	419	6	expat	expat	NOUN
iiclr-28418	419	7	tax	tax	NOUN
iiclr-28418	419	8	part	part	NOUN
iiclr-28418	419	9	,	,	PUNCT
iiclr-28418	419	10	greenback	greenback	NOUN
iiclr-28418	419	11	expat	expat	NOUN
iiclr-28418	419	12	tax	tax	NOUN
iiclr-28418	419	13	servs	servs	NOUN
iiclr-28418	419	14	.	.	PUNCT
iiclr-28418	419	15	,	,	PUNCT
iiclr-28418	419	16	https://www.greenbacktaxservices.com/about-us/	https://www.greenbacktaxservices.com/about-us/	VERB
iiclr-28418	419	17	[	[	X
iiclr-28418	419	18	https://perma.cc/gck4-uufp	https://perma.cc/gck4-uufp	X
iiclr-28418	419	19	]	]	X
iiclr-28418	419	20	(	(	PUNCT
iiclr-28418	419	21	last	last	ADV
iiclr-28418	419	22	visited	visit	VERB
iiclr-28418	419	23	mar	mar	PROPN
iiclr-28418	419	24	.	.	PROPN
iiclr-28418	419	25	3	3	NUM
iiclr-28418	419	26	,	,	PUNCT
iiclr-28418	419	27	2023	2023	NUM
iiclr-28418	419	28	)	)	PUNCT
iiclr-28418	419	29	;	;	PUNCT
iiclr-28418	419	30	greenback	greenback	NOUN
iiclr-28418	419	31	expat	expat	NOUN
iiclr-28418	419	32	tax	tax	NOUN
iiclr-28418	419	33	servs	servs	NOUN
iiclr-28418	419	34	.	.	PUNCT
iiclr-28418	419	35	,	,	PUNCT
iiclr-28418	419	36	supra	supra	PROPN
iiclr-28418	419	37	note	note	NOUN
iiclr-28418	419	38	6	6	NUM
iiclr-28418	419	39	.	.	SYM
iiclr-28418	419	40	114	114	NUM
iiclr-28418	419	41	.	.	PUNCT
iiclr-28418	420	1	streamlined	streamline	VERB
iiclr-28418	420	2	filing	filing	NOUN
iiclr-28418	420	3	compliance	compliance	NOUN
iiclr-28418	420	4	procedures	procedure	NOUN
iiclr-28418	420	5	,	,	PUNCT
iiclr-28418	420	6	internal	internal	ADJ
iiclr-28418	420	7	revenue	revenue	NOUN
iiclr-28418	420	8	serv	serv	X
iiclr-28418	420	9	.	.	PUNCT
iiclr-28418	421	1	(	(	PUNCT
iiclr-28418	421	2	oct	oct	PROPN
iiclr-28418	421	3	.	.	PROPN
iiclr-28418	421	4	12	12	NUM
iiclr-28418	421	5	,	,	PUNCT
iiclr-28418	421	6	2022	2022	NUM
iiclr-28418	421	7	)	)	PUNCT
iiclr-28418	421	8	.	.	PUNCT
iiclr-28418	422	1	https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-complianceprocedures	https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-complianceprocedure	NOUN
iiclr-28418	423	1	[	[	X
iiclr-28418	423	2	https://perma.cc/fv5t-44hl	https://perma.cc/fv5t-44hl	X
iiclr-28418	423	3	]	]	X
iiclr-28418	423	4	;	;	PUNCT
iiclr-28418	423	5	greenback	greenback	NOUN
iiclr-28418	423	6	expat	expat	NOUN
iiclr-28418	423	7	tax	tax	NOUN
iiclr-28418	423	8	servs	servs	NOUN
iiclr-28418	423	9	.	.	PUNCT
iiclr-28418	423	10	,	,	PUNCT
iiclr-28418	423	11	supra	supra	PROPN
iiclr-28418	423	12	note	note	VERB
iiclr-28418	423	13	6	6	NUM
iiclr-28418	423	14	.	.	PUNCT
iiclr-28418	423	15	https://perma.cc/fv5t-44hl	https://perma.cc/fv5t-44hl	ADP
iiclr-28418	423	16	https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance	https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance	PROPN
iiclr-28418	423	17	https://perma.cc/gck4-uufp	https://perma.cc/gck4-uufp	PROPN
iiclr-28418	423	18	https://www.greenbacktaxservices.com/about-us	https://www.greenbacktaxservices.com/about-us	PROPN
iiclr-28418	423	19	indiana	indiana	PROPN
iiclr-28418	423	20	int’l	int’l	NOUN
iiclr-28418	423	21	&	&	CCONJ
iiclr-28418	423	22	comp	comp	PROPN
iiclr-28418	423	23	.	.	PUNCT
iiclr-28418	424	1	law	law	NOUN
iiclr-28418	424	2	review	review	NOUN
iiclr-28418	425	1	[	[	X
iiclr-28418	425	2	vol	vol	NOUN
iiclr-28418	425	3	.	.	PUNCT
iiclr-28418	426	1	34:349	34:349	NUM
iiclr-28418	426	2	364	364	NUM
iiclr-28418	426	3	legal	legal	ADJ
iiclr-28418	426	4	advisers	adviser	NOUN
iiclr-28418	426	5	.	.	PUNCT
iiclr-28418	426	6	”115	”115	PUNCT
iiclr-28418	427	1	additionally	additionally	ADV
iiclr-28418	427	2	,	,	PUNCT
iiclr-28418	427	3	even	even	ADV
iiclr-28418	427	4	if	if	SCONJ
iiclr-28418	427	5	the	the	DET
iiclr-28418	427	6	united	united	PROPN
iiclr-28418	427	7	states	states	PROPN
iiclr-28418	427	8	dual	dual	ADJ
iiclr-28418	427	9	citizen	citizen	NOUN
iiclr-28418	427	10	or	or	CCONJ
iiclr-28418	427	11	green	green	ADJ
iiclr-28418	427	12	card	card	NOUN
iiclr-28418	427	13	holder	holder	NOUN
iiclr-28418	427	14	does	do	AUX
iiclr-28418	427	15	know	know	VERB
iiclr-28418	427	16	of	of	ADP
iiclr-28418	427	17	their	their	PRON
iiclr-28418	427	18	filing	filing	NOUN
iiclr-28418	427	19	obligations	obligation	NOUN
iiclr-28418	427	20	and	and	CCONJ
iiclr-28418	427	21	has	have	AUX
iiclr-28418	427	22	not	not	PART
iiclr-28418	427	23	run	run	VERB
iiclr-28418	427	24	afoul	afoul	ADV
iiclr-28418	427	25	of	of	ADP
iiclr-28418	427	26	the	the	DET
iiclr-28418	427	27	fbar	fbar	NOUN
iiclr-28418	427	28	and	and	CCONJ
iiclr-28418	427	29	fatca	fatca	ADJ
iiclr-28418	427	30	provisions	provision	NOUN
iiclr-28418	427	31	there	there	PRON
iiclr-28418	427	32	is	be	VERB
iiclr-28418	427	33	still	still	ADV
iiclr-28418	427	34	the	the	DET
iiclr-28418	427	35	burden	burden	NOUN
iiclr-28418	427	36	of	of	ADP
iiclr-28418	427	37	filing	file	VERB
iiclr-28418	427	38	the	the	DET
iiclr-28418	427	39	united	united	PROPN
iiclr-28418	427	40	states	states	PROPN
iiclr-28418	427	41	tax	tax	NOUN
iiclr-28418	427	42	return	return	NOUN
iiclr-28418	427	43	and	and	CCONJ
iiclr-28418	427	44	fbar	fbar	NOUN
iiclr-28418	427	45	forms	form	NOUN
iiclr-28418	427	46	because	because	SCONJ
iiclr-28418	427	47	of	of	ADP
iiclr-28418	427	48	the	the	DET
iiclr-28418	427	49	items	item	NOUN
iiclr-28418	427	50	that	that	PRON
iiclr-28418	427	51	trigger	trigger	VERB
iiclr-28418	427	52	the	the	DET
iiclr-28418	427	53	filing	filing	NOUN
iiclr-28418	427	54	requirements	requirement	NOUN
iiclr-28418	427	55	for	for	ADP
iiclr-28418	427	56	the	the	DET
iiclr-28418	427	57	fbar	fbar	PROPN
iiclr-28418	427	58	or	or	CCONJ
iiclr-28418	427	59	united	united	PROPN
iiclr-28418	427	60	states	states	PROPN
iiclr-28418	427	61	tax	tax	NOUN
iiclr-28418	427	62	return	return	NOUN
iiclr-28418	427	63	.	.	PUNCT
iiclr-28418	428	1	116	116	NUM
iiclr-28418	428	2	according	accord	VERB
iiclr-28418	428	3	to	to	ADP
iiclr-28418	428	4	david	david	PROPN
iiclr-28418	428	5	mckeegan	mckeegan	PROPN
iiclr-28418	428	6	,	,	PUNCT
iiclr-28418	428	7	the	the	DET
iiclr-28418	428	8	cofounder	cofounder	NOUN
iiclr-28418	428	9	of	of	ADP
iiclr-28418	428	10	greenback	greenback	NOUN
iiclr-28418	428	11	expat	expat	NOUN
iiclr-28418	428	12	tax	tax	NOUN
iiclr-28418	428	13	services	service	NOUN
iiclr-28418	428	14	,	,	PUNCT
iiclr-28418	428	15	“	"	PUNCT
iiclr-28418	428	16	[	[	X
iiclr-28418	428	17	y]ou	y]ou	NOUN
iiclr-28418	428	18	have	have	VERB
iiclr-28418	428	19	people	people	NOUN
iiclr-28418	428	20	doing	do	VERB
iiclr-28418	428	21	what	what	PRON
iiclr-28418	428	22	seems	seem	VERB
iiclr-28418	428	23	to	to	ADP
iiclr-28418	428	24	them	they	PRON
iiclr-28418	428	25	like	like	ADP
iiclr-28418	428	26	very	very	ADV
iiclr-28418	428	27	normal	normal	ADJ
iiclr-28418	428	28	things	thing	NOUN
iiclr-28418	428	29	,	,	PUNCT
iiclr-28418	428	30	like	like	ADP
iiclr-28418	428	31	saving	save	VERB
iiclr-28418	428	32	for	for	ADP
iiclr-28418	428	33	retirement	retirement	NOUN
iiclr-28418	428	34	,	,	PUNCT
iiclr-28418	428	35	or	or	CCONJ
iiclr-28418	428	36	buying	buy	VERB
iiclr-28418	428	37	a	a	DET
iiclr-28418	428	38	home	home	NOUN
iiclr-28418	428	39	.	.	PUNCT
iiclr-28418	428	40	.	.	PUNCT
iiclr-28418	428	41	.	.	PUNCT
iiclr-28418	429	1	[	[	X
iiclr-28418	429	2	b]ut	b]ut	X
iiclr-28418	429	3	when	when	SCONJ
iiclr-28418	429	4	you	you	PRON
iiclr-28418	429	5	do	do	VERB
iiclr-28418	429	6	it	it	PRON
iiclr-28418	429	7	overseas	overseas	ADV
iiclr-28418	429	8	,	,	PUNCT
iiclr-28418	429	9	sometimes	sometimes	ADV
iiclr-28418	429	10	you	you	PRON
iiclr-28418	429	11	can	can	AUX
iiclr-28418	429	12	get	get	VERB
iiclr-28418	429	13	yourself	yourself	PRON
iiclr-28418	429	14	into	into	ADP
iiclr-28418	429	15	a	a	DET
iiclr-28418	429	16	whole	whole	ADJ
iiclr-28418	429	17	lot	lot	NOUN
iiclr-28418	429	18	of	of	ADP
iiclr-28418	429	19	trouble	trouble	NOUN
iiclr-28418	429	20	.	.	PUNCT
iiclr-28418	429	21	”	"	PUNCT
iiclr-28418	430	1	117	117	NUM
iiclr-28418	430	2	it	it	PRON
iiclr-28418	430	3	is	be	AUX
iiclr-28418	430	4	important	important	ADJ
iiclr-28418	430	5	to	to	PART
iiclr-28418	430	6	note	note	VERB
iiclr-28418	430	7	that	that	PRON
iiclr-28418	430	8	greenback	greenback	NOUN
iiclr-28418	430	9	expat	expat	NOUN
iiclr-28418	430	10	tax	tax	NOUN
iiclr-28418	430	11	services	service	NOUN
iiclr-28418	430	12	is	be	AUX
iiclr-28418	430	13	a	a	DET
iiclr-28418	430	14	business	business	NOUN
iiclr-28418	430	15	that	that	PRON
iiclr-28418	430	16	focuses	focus	VERB
iiclr-28418	430	17	on	on	ADP
iiclr-28418	430	18	assisting	assist	VERB
iiclr-28418	430	19	american	american	ADJ
iiclr-28418	430	20	expats	expat	NOUN
iiclr-28418	430	21	with	with	ADP
iiclr-28418	430	22	their	their	PRON
iiclr-28418	430	23	tax	tax	NOUN
iiclr-28418	430	24	burdens	burden	NOUN
iiclr-28418	430	25	,	,	PUNCT
iiclr-28418	430	26	so	so	ADV
iiclr-28418	430	27	the	the	DET
iiclr-28418	430	28	following	follow	VERB
iiclr-28418	430	29	survey	survey	NOUN
iiclr-28418	430	30	results	result	NOUN
iiclr-28418	430	31	should	should	AUX
iiclr-28418	430	32	be	be	AUX
iiclr-28418	430	33	taken	take	VERB
iiclr-28418	430	34	with	with	ADP
iiclr-28418	430	35	some	some	DET
iiclr-28418	430	36	scrutiny	scrutiny	NOUN
iiclr-28418	430	37	in	in	ADP
iiclr-28418	430	38	applying	apply	VERB
iiclr-28418	430	39	to	to	ADP
iiclr-28418	430	40	the	the	DET
iiclr-28418	430	41	entirety	entirety	NOUN
iiclr-28418	430	42	of	of	ADP
iiclr-28418	430	43	us	we	PRON
iiclr-28418	430	44	citizens	citizen	NOUN
iiclr-28418	430	45	living	live	VERB
iiclr-28418	430	46	abroad	abroad	ADV
iiclr-28418	430	47	.	.	PUNCT
iiclr-28418	431	1	118	118	NUM
iiclr-28418	431	2	this	this	DET
iiclr-28418	431	3	burden	burden	NOUN
iiclr-28418	431	4	of	of	ADP
iiclr-28418	431	5	reporting	reporting	NOUN
iiclr-28418	431	6	which	which	PRON
iiclr-28418	431	7	even	even	ADV
iiclr-28418	431	8	connects	connect	VERB
iiclr-28418	431	9	to	to	ADP
iiclr-28418	431	10	the	the	DET
iiclr-28418	431	11	previously	previously	ADV
iiclr-28418	431	12	mentioned	mention	VERB
iiclr-28418	431	13	standard	standard	ADJ
iiclr-28418	431	14	activities	activity	NOUN
iiclr-28418	431	15	such	such	ADJ
iiclr-28418	431	16	as	as	ADP
iiclr-28418	431	17	potentially	potentially	ADV
iiclr-28418	431	18	buying	buy	VERB
iiclr-28418	431	19	a	a	DET
iiclr-28418	431	20	home	home	NOUN
iiclr-28418	431	21	or	or	CCONJ
iiclr-28418	431	22	having	have	VERB
iiclr-28418	431	23	a	a	DET
iiclr-28418	431	24	retirement	retirement	NOUN
iiclr-28418	431	25	account	account	NOUN
iiclr-28418	431	26	are	be	AUX
iiclr-28418	431	27	one	one	NUM
iiclr-28418	431	28	reason	reason	NOUN
iiclr-28418	431	29	why	why	SCONJ
iiclr-28418	431	30	several	several	ADJ
iiclr-28418	431	31	americans	american	NOUN
iiclr-28418	431	32	have	have	AUX
iiclr-28418	431	33	considered	consider	VERB
iiclr-28418	431	34	expatriation	expatriation	NOUN
iiclr-28418	431	35	or	or	CCONJ
iiclr-28418	431	36	have	have	AUX
iiclr-28418	431	37	expatriated	expatriate	VERB
iiclr-28418	431	38	from	from	ADP
iiclr-28418	431	39	the	the	DET
iiclr-28418	431	40	united	united	PROPN
iiclr-28418	431	41	states	states	PROPN
iiclr-28418	431	42	,	,	PUNCT
iiclr-28418	431	43	especially	especially	ADV
iiclr-28418	431	44	with	with	SCONJ
iiclr-28418	431	45	86	86	NUM
iiclr-28418	431	46	%	%	NOUN
iiclr-28418	431	47	of	of	ADP
iiclr-28418	431	48	the	the	DET
iiclr-28418	431	49	dual	dual	ADJ
iiclr-28418	431	50	citizens	citizen	NOUN
iiclr-28418	431	51	surveyed	survey	VERB
iiclr-28418	431	52	felt	felt	AUX
iiclr-28418	431	53	excluded	exclude	VERB
iiclr-28418	431	54	with	with	ADP
iiclr-28418	431	55	little	little	ADJ
iiclr-28418	431	56	likelihood	likelihood	NOUN
iiclr-28418	431	57	that	that	SCONJ
iiclr-28418	431	58	these	these	DET
iiclr-28418	431	59	burdens	burden	NOUN
iiclr-28418	431	60	would	would	AUX
iiclr-28418	431	61	be	be	AUX
iiclr-28418	431	62	addressed	address	VERB
iiclr-28418	431	63	.	.	PUNCT
iiclr-28418	432	1	119	119	NUM
iiclr-28418	432	2	moreover	moreover	ADV
iiclr-28418	432	3	,	,	PUNCT
iiclr-28418	432	4	not	not	PART
iiclr-28418	432	5	every	every	DET
iiclr-28418	432	6	expatriate	expatriate	NOUN
iiclr-28418	432	7	is	be	AUX
iiclr-28418	432	8	indifferent	indifferent	ADJ
iiclr-28418	432	9	about	about	ADP
iiclr-28418	432	10	their	their	PRON
iiclr-28418	432	11	united	united	PROPN
iiclr-28418	432	12	states	states	PROPN
iiclr-28418	432	13	citizenship.120	citizenship.120	PROPN
iiclr-28418	432	14	in	in	ADP
iiclr-28418	432	15	fact	fact	NOUN
iiclr-28418	432	16	,	,	PUNCT
iiclr-28418	432	17	one	one	NUM
iiclr-28418	432	18	former	former	ADJ
iiclr-28418	432	19	american	american	PROPN
iiclr-28418	432	20	explained	explain	VERB
iiclr-28418	432	21	their	their	PRON
iiclr-28418	432	22	expatriation	expatriation	NOUN
iiclr-28418	432	23	experience	experience	NOUN
iiclr-28418	432	24	by	by	ADP
iiclr-28418	432	25	stating	state	VERB
iiclr-28418	432	26	“	"	PUNCT
iiclr-28418	432	27	i	i	PRON
iiclr-28418	432	28	renounced	renounce	VERB
iiclr-28418	432	29	my	my	PRON
iiclr-28418	432	30	u.s	u.s	PROPN
iiclr-28418	432	31	.	.	PROPN
iiclr-28418	432	32	citizenship	citizenship	NOUN
iiclr-28418	432	33	.	.	PUNCT
iiclr-28418	432	34	.	.	PUNCT
iiclr-28418	432	35	.	.	PUNCT
iiclr-28418	433	1	i	i	PRON
iiclr-28418	433	2	was	be	AUX
iiclr-28418	433	3	so	so	ADV
iiclr-28418	433	4	emotional	emotional	ADJ
iiclr-28418	433	5	that	that	SCONJ
iiclr-28418	433	6	i	i	PRON
iiclr-28418	433	7	threw	throw	VERB
iiclr-28418	433	8	up	up	ADP
iiclr-28418	433	9	outside	outside	ADP
iiclr-28418	433	10	the	the	DET
iiclr-28418	433	11	embassy	embassy	NOUN
iiclr-28418	433	12	.	.	PUNCT
iiclr-28418	434	1	during	during	ADP
iiclr-28418	434	2	my	my	PRON
iiclr-28418	434	3	renunciation	renunciation	NOUN
iiclr-28418	434	4	,	,	PUNCT
iiclr-28418	434	5	i	i	PRON
iiclr-28418	434	6	broke	break	VERB
iiclr-28418	434	7	down	down	ADP
iiclr-28418	434	8	.	.	PUNCT
iiclr-28418	435	1	it	it	PRON
iiclr-28418	435	2	was	be	AUX
iiclr-28418	435	3	like	like	ADP
iiclr-28418	435	4	getting	get	VERB
iiclr-28418	435	5	a	a	DET
iiclr-28418	435	6	divorce	divorce	NOUN
iiclr-28418	435	7	.	.	PUNCT
iiclr-28418	435	8	”	"	PUNCT
iiclr-28418	436	1	121	121	NUM
iiclr-28418	436	2	the	the	DET
iiclr-28418	436	3	greenback	greenback	NOUN
iiclr-28418	436	4	survey	survey	VERB
iiclr-28418	436	5	further	further	ADJ
iiclr-28418	436	6	notes	note	NOUN
iiclr-28418	436	7	that	that	SCONJ
iiclr-28418	436	8	40	40	NUM
iiclr-28418	436	9	%	%	NOUN
iiclr-28418	436	10	of	of	ADP
iiclr-28418	436	11	dual	dual	ADJ
iiclr-28418	436	12	citizens	citizen	NOUN
iiclr-28418	436	13	surveyed	survey	VERB
iiclr-28418	436	14	sought	seek	VERB
iiclr-28418	436	15	to	to	PART
iiclr-28418	436	16	renounce	renounce	VERB
iiclr-28418	436	17	their	their	PRON
iiclr-28418	436	18	citizenship	citizenship	NOUN
iiclr-28418	436	19	because	because	SCONJ
iiclr-28418	436	20	of	of	ADP
iiclr-28418	436	21	the	the	DET
iiclr-28418	436	22	burdensome	burdensome	ADJ
iiclr-28418	436	23	filing	filing	NOUN
iiclr-28418	436	24	requirements	requirement	NOUN
iiclr-28418	436	25	.	.	PUNCT
iiclr-28418	436	26	122	122	NUM
iiclr-28418	436	27	additionally	additionally	ADV
iiclr-28418	436	28	,	,	PUNCT
iiclr-28418	436	29	6	6	NUM
iiclr-28418	436	30	%	%	NOUN
iiclr-28418	436	31	of	of	ADP
iiclr-28418	436	32	the	the	DET
iiclr-28418	436	33	surveyed	survey	VERB
iiclr-28418	436	34	dual	dual	ADJ
iiclr-28418	436	35	citizens	citizen	NOUN
iiclr-28418	436	36	had	have	VERB
iiclr-28418	436	37	trouble	trouble	NOUN
iiclr-28418	436	38	receiving	receive	VERB
iiclr-28418	436	39	banking	banking	NOUN
iiclr-28418	436	40	services	service	NOUN
iiclr-28418	436	41	because	because	SCONJ
iiclr-28418	436	42	of	of	ADP
iiclr-28418	436	43	the	the	DET
iiclr-28418	436	44	filing	filing	NOUN
iiclr-28418	436	45	requirements	requirement	NOUN
iiclr-28418	436	46	.	.	PUNCT
iiclr-28418	437	1	123	123	NUM
iiclr-28418	437	2	these	these	DET
iiclr-28418	437	3	burdens	burden	NOUN
iiclr-28418	437	4	have	have	AUX
iiclr-28418	437	5	played	play	VERB
iiclr-28418	437	6	a	a	DET
iiclr-28418	437	7	role	role	NOUN
iiclr-28418	437	8	in	in	ADP
iiclr-28418	437	9	why	why	SCONJ
iiclr-28418	437	10	“	"	PUNCT
iiclr-28418	437	11	[	[	X
iiclr-28418	437	12	r]oughly	r]oughly	ADV
iiclr-28418	437	13	1	1	NUM
iiclr-28418	437	14	in	in	ADP
iiclr-28418	437	15	4	4	NUM
iiclr-28418	437	16	american	american	ADJ
iiclr-28418	437	17	expatriates	expatriate	NOUN
iiclr-28418	437	18	is	be	AUX
iiclr-28418	437	19	‘	'	PUNCT
iiclr-28418	437	20	seriously	seriously	ADV
iiclr-28418	437	21	considering	consider	VERB
iiclr-28418	437	22	’	'	PUNCT
iiclr-28418	437	23	or	or	CCONJ
iiclr-28418	437	24	‘	'	PUNCT
iiclr-28418	437	25	planning	planning	NOUN
iiclr-28418	437	26	’	'	PUNCT
iiclr-28418	437	27	to	to	PART
iiclr-28418	437	28	renounce	renounce	VERB
iiclr-28418	437	29	their	their	PRON
iiclr-28418	437	30	u.s	u.s	PROPN
iiclr-28418	437	31	.	.	PROPN
iiclr-28418	437	32	citizenship	citizenship	NOUN
iiclr-28418	437	33	”	"	PUNCT
iiclr-28418	437	34	with	with	ADP
iiclr-28418	437	35	that	that	DET
iiclr-28418	437	36	figure	figure	NOUN
iiclr-28418	437	37	ballooning	ballooning	NOUN
iiclr-28418	437	38	to	to	ADP
iiclr-28418	437	39	almost	almost	ADV
iiclr-28418	437	40	two	two	NUM
iiclr-28418	437	41	-	-	PUNCT
iiclr-28418	437	42	thirds	third	NOUN
iiclr-28418	437	43	of	of	ADP
iiclr-28418	437	44	the	the	DET
iiclr-28418	437	45	surveyed	survey	VERB
iiclr-28418	437	46	group	group	NOUN
iiclr-28418	437	47	who	who	PRON
iiclr-28418	437	48	are	be	AUX
iiclr-28418	437	49	considering	consider	VERB
iiclr-28418	437	50	on	on	ADP
iiclr-28418	437	51	some	some	DET
iiclr-28418	437	52	level	level	NOUN
iiclr-28418	437	53	renouncing	renounce	VERB
iiclr-28418	437	54	their	their	PRON
iiclr-28418	437	55	united	united	PROPN
iiclr-28418	437	56	states	state	NOUN
iiclr-28418	437	57	citizenship.124	citizenship.124	VERB
iiclr-28418	437	58	this	this	DET
iiclr-28418	437	59	large	large	ADJ
iiclr-28418	437	60	figure	figure	NOUN
iiclr-28418	437	61	may	may	AUX
iiclr-28418	437	62	come	come	VERB
iiclr-28418	437	63	off	off	ADP
iiclr-28418	437	64	as	as	ADV
iiclr-28418	437	65	even	even	ADV
iiclr-28418	437	66	more	more	ADV
iiclr-28418	437	67	troublesome	troublesome	ADJ
iiclr-28418	437	68	when	when	SCONJ
iiclr-28418	437	69	realizing	realize	VERB
iiclr-28418	437	70	that	that	SCONJ
iiclr-28418	437	71	there	there	PRON
iiclr-28418	437	72	are	be	VERB
iiclr-28418	437	73	an	an	DET
iiclr-28418	437	74	estimated	estimate	VERB
iiclr-28418	437	75	9	9	NUM
iiclr-28418	437	76	million	million	NUM
iiclr-28418	437	77	united	united	ADJ
iiclr-28418	437	78	states	states	PROPN
iiclr-28418	437	79	citizens	citizen	NOUN
iiclr-28418	437	80	living	live	VERB
iiclr-28418	437	81	abroad	abroad	ADV
iiclr-28418	437	82	.	.	PUNCT
iiclr-28418	438	1	125	125	NUM
iiclr-28418	438	2	—	—	PUNCT
iiclr-28418	438	3	—	—	PUNCT
iiclr-28418	438	4	—	—	PUNCT
iiclr-28418	438	5	—	—	PUNCT
iiclr-28418	438	6	—	—	PUNCT
iiclr-28418	438	7	—	—	PUNCT
iiclr-28418	438	8	—	—	PUNCT
iiclr-28418	438	9	—	—	PUNCT
iiclr-28418	438	10	—	—	PUNCT
iiclr-28418	438	11	—	—	PUNCT
iiclr-28418	438	12	—	—	PUNCT
iiclr-28418	438	13	—	—	PUNCT
iiclr-28418	438	14	—	—	PUNCT
iiclr-28418	438	15	—	—	PUNCT
iiclr-28418	438	16	—	—	PUNCT
iiclr-28418	438	17	—	—	PUNCT
iiclr-28418	438	18	—	—	PUNCT
iiclr-28418	438	19	—	—	PUNCT
iiclr-28418	438	20	—	—	PUNCT
iiclr-28418	438	21	—	—	PUNCT
iiclr-28418	438	22	—	—	PUNCT
iiclr-28418	438	23	—	—	PUNCT
iiclr-28418	438	24	—	—	PUNCT
iiclr-28418	438	25	—	—	PUNCT
iiclr-28418	438	26	—	—	PUNCT
iiclr-28418	438	27	—	—	PUNCT
iiclr-28418	438	28	—	—	PUNCT
iiclr-28418	438	29	—	—	PUNCT
iiclr-28418	438	30	—	—	PUNCT
iiclr-28418	438	31	115	115	NUM
iiclr-28418	438	32	.	.	PUNCT
iiclr-28418	439	1	internal	internal	ADJ
iiclr-28418	439	2	revenue	revenue	NOUN
iiclr-28418	439	3	serv	serv	X
iiclr-28418	439	4	.	.	PUNCT
iiclr-28418	439	5	,	,	PUNCT
iiclr-28418	439	6	supra	supra	PROPN
iiclr-28418	439	7	note	note	PROPN
iiclr-28418	439	8	114	114	NUM
iiclr-28418	439	9	.	.	PUNCT
iiclr-28418	440	1	116	116	NUM
iiclr-28418	440	2	.	.	PUNCT
iiclr-28418	441	1	greenback	greenback	NOUN
iiclr-28418	441	2	expat	expat	PROPN
iiclr-28418	441	3	tax	tax	NOUN
iiclr-28418	441	4	servs	servs	NOUN
iiclr-28418	441	5	.	.	PUNCT
iiclr-28418	442	1	,	,	PUNCT
iiclr-28418	442	2	supra	supra	PROPN
iiclr-28418	442	3	note	note	VERB
iiclr-28418	442	4	6	6	NUM
iiclr-28418	442	5	.	.	NOUN
iiclr-28418	442	6	117	117	NUM
iiclr-28418	442	7	.	.	PUNCT
iiclr-28418	443	1	kate	kate	PROPN
iiclr-28418	443	2	dore	dore	PROPN
iiclr-28418	443	3	,	,	PUNCT
iiclr-28418	443	4	one	one	NUM
iiclr-28418	443	5	key	key	ADJ
iiclr-28418	443	6	problem	problem	NOUN
iiclr-28418	443	7	has	have	VERB
iiclr-28418	443	8	1	1	NUM
iiclr-28418	443	9	in	in	ADP
iiclr-28418	443	10	4	4	NUM
iiclr-28418	443	11	expats	expat	NOUN
iiclr-28418	443	12	‘	'	PUNCT
iiclr-28418	443	13	seriously	seriously	ADV
iiclr-28418	443	14	considering	consider	VERB
iiclr-28418	443	15	’	'	PUNCT
iiclr-28418	443	16	or	or	CCONJ
iiclr-28418	443	17	‘	'	PUNCT
iiclr-28418	443	18	planning	planning	NOUN
iiclr-28418	443	19	’	'	PUNCT
iiclr-28418	443	20	to	to	PART
iiclr-28418	443	21	renounce	renounce	VERB
iiclr-28418	443	22	u.s	u.s	PROPN
iiclr-28418	443	23	.	.	PROPN
iiclr-28418	443	24	citizenship	citizenship	NOUN
iiclr-28418	443	25	,	,	PUNCT
iiclr-28418	443	26	cnbc	cnbc	PROPN
iiclr-28418	443	27	,	,	PUNCT
iiclr-28418	443	28	(	(	PUNCT
iiclr-28418	443	29	jun	jun	PROPN
iiclr-28418	443	30	.	.	PROPN
iiclr-28418	443	31	17	17	NUM
iiclr-28418	443	32	,	,	PUNCT
iiclr-28418	443	33	2022	2022	NUM
iiclr-28418	443	34	)	)	PUNCT
iiclr-28418	443	35	,	,	PUNCT
iiclr-28418	443	36	https://www.cnbc.com/2022/06/17/1-in-4expats-seriously-considering-renouncing-us-citizenship.html	https://www.cnbc.com/2022/06/17/1-in-4expats-seriously-considering-renouncing-us-citizenship.html	VERB
iiclr-28418	444	1	[	[	X
iiclr-28418	444	2	https://perma.cc/4gc3-b3n8	https://perma.cc/4gc3-b3n8	X
iiclr-28418	444	3	]	]	PUNCT
iiclr-28418	444	4	.	.	PUNCT
iiclr-28418	445	1	118	118	NUM
iiclr-28418	445	2	.	.	PUNCT
iiclr-28418	445	3	greenback	greenback	NOUN
iiclr-28418	445	4	expat	expat	PROPN
iiclr-28418	445	5	tax	tax	NOUN
iiclr-28418	445	6	servs	servs	NOUN
iiclr-28418	445	7	.	.	PUNCT
iiclr-28418	445	8	,	,	PUNCT
iiclr-28418	445	9	supra	supra	PROPN
iiclr-28418	445	10	note	note	PROPN
iiclr-28418	445	11	113	113	NUM
iiclr-28418	445	12	.	.	PUNCT
iiclr-28418	446	1	119	119	NUM
iiclr-28418	446	2	.	.	PUNCT
iiclr-28418	447	1	greenback	greenback	NOUN
iiclr-28418	447	2	expat	expat	NOUN
iiclr-28418	447	3	tax	tax	NOUN
iiclr-28418	447	4	services	service	NOUN
iiclr-28418	447	5	,	,	PUNCT
iiclr-28418	447	6	supra	supra	PROPN
iiclr-28418	447	7	note	note	PROPN
iiclr-28418	447	8	6	6	NUM
iiclr-28418	447	9	;	;	PUNCT
iiclr-28418	447	10	kate	kate	PROPN
iiclr-28418	447	11	dore	dore	PROPN
iiclr-28418	447	12	,	,	PUNCT
iiclr-28418	447	13	supra	supra	PROPN
iiclr-28418	447	14	note	note	NOUN
iiclr-28418	447	15	117	117	NUM
iiclr-28418	447	16	.	.	PUNCT
iiclr-28418	448	1	120.ruth	120.ruth	PROPN
iiclr-28418	448	2	mason	mason	NOUN
iiclr-28418	448	3	,	,	PUNCT
iiclr-28418	448	4	citizenship	citizenship	NOUN
iiclr-28418	448	5	taxation	taxation	NOUN
iiclr-28418	448	6	,	,	PUNCT
iiclr-28418	448	7	89	89	NUM
iiclr-28418	448	8	s.	s.	PROPN
iiclr-28418	448	9	cal	cal	PROPN
iiclr-28418	448	10	.	.	PUNCT
iiclr-28418	449	1	l.	l.	PROPN
iiclr-28418	449	2	rev	rev	PROPN
iiclr-28418	449	3	.	.	PROPN
iiclr-28418	449	4	169	169	NUM
iiclr-28418	449	5	,	,	PUNCT
iiclr-28418	449	6	227	227	NUM
iiclr-28418	449	7	(	(	PUNCT
iiclr-28418	449	8	2016	2016	NUM
iiclr-28418	449	9	)	)	PUNCT
iiclr-28418	449	10	.	.	PUNCT
iiclr-28418	450	1	121	121	NUM
iiclr-28418	450	2	.	.	PUNCT
iiclr-28418	451	1	i	i	PRON
iiclr-28418	451	2	d.	d.	PROPN
iiclr-28418	451	3	122	122	NUM
iiclr-28418	451	4	.	.	PUNCT
iiclr-28418	452	1	greenback	greenback	NOUN
iiclr-28418	452	2	expat	expat	PROPN
iiclr-28418	452	3	tax	tax	NOUN
iiclr-28418	452	4	servs	servs	NOUN
iiclr-28418	452	5	.	.	PUNCT
iiclr-28418	453	1	,	,	PUNCT
iiclr-28418	453	2	supra	supra	PROPN
iiclr-28418	453	3	note	note	VERB
iiclr-28418	453	4	6	6	NUM
iiclr-28418	453	5	.	.	NOUN
iiclr-28418	453	6	123	123	NUM
iiclr-28418	453	7	.	.	PUNCT
iiclr-28418	454	1	i	i	PRON
iiclr-28418	454	2	d.	d.	PROPN
iiclr-28418	454	3	124	124	NUM
iiclr-28418	454	4	.	.	PUNCT
iiclr-28418	455	1	kate	kate	PROPN
iiclr-28418	455	2	dore	dore	PROPN
iiclr-28418	455	3	,	,	PUNCT
iiclr-28418	455	4	supra	supra	PROPN
iiclr-28418	455	5	note	note	PROPN
iiclr-28418	455	6	117	117	NUM
iiclr-28418	455	7	;	;	PUNCT
iiclr-28418	456	1	i	i	PROPN
iiclr-28418	456	2	d.	d.	PROPN
iiclr-28418	456	3	125	125	NUM
iiclr-28418	456	4	.	.	PUNCT
iiclr-28418	456	5	kate	kate	PROPN
iiclr-28418	456	6	dore	dore	PROPN
iiclr-28418	456	7	,	,	PUNCT
iiclr-28418	456	8	supra	supra	PROPN
iiclr-28418	456	9	note	note	NOUN
iiclr-28418	456	10	117	117	NUM
iiclr-28418	456	11	.	.	PUNCT
iiclr-28418	457	1	https://perma.cc/4gc3-b3n8	https://perma.cc/4gc3-b3n8	PROPN
iiclr-28418	457	2	https://www.cnbc.com/2022/06/17/1-in-4	https://www.cnbc.com/2022/06/17/1-in-4	PROPN
iiclr-28418	457	3	2024	2024	NUM
iiclr-28418	457	4	]	]	PUNCT
iiclr-28418	457	5	should	should	AUX
iiclr-28418	457	6	i	i	PRON
iiclr-28418	457	7	stay	stay	VERB
iiclr-28418	457	8	,	,	PUNCT
iiclr-28418	457	9	or	or	CCONJ
iiclr-28418	457	10	should	should	AUX
iiclr-28418	457	11	i	i	PRON
iiclr-28418	457	12	go	go	VERB
iiclr-28418	457	13	?	?	PUNCT
iiclr-28418	458	1	365	365	NUM
iiclr-28418	458	2	additionally	additionally	ADV
iiclr-28418	458	3	,	,	PUNCT
iiclr-28418	458	4	the	the	DET
iiclr-28418	458	5	burden	burden	NOUN
iiclr-28418	458	6	on	on	ADP
iiclr-28418	458	7	united	united	PROPN
iiclr-28418	458	8	states	states	PROPN
iiclr-28418	458	9	dual	dual	ADJ
iiclr-28418	458	10	citizens	citizen	NOUN
iiclr-28418	458	11	does	do	AUX
iiclr-28418	458	12	not	not	PART
iiclr-28418	458	13	necessarily	necessarily	ADV
iiclr-28418	458	14	stop	stop	VERB
iiclr-28418	458	15	when	when	SCONJ
iiclr-28418	458	16	they	they	PRON
iiclr-28418	458	17	renounce	renounce	VERB
iiclr-28418	458	18	their	their	PRON
iiclr-28418	458	19	united	united	PROPN
iiclr-28418	458	20	states	states	PROPN
iiclr-28418	458	21	citizenship	citizenship	NOUN
iiclr-28418	458	22	.	.	PUNCT
iiclr-28418	459	1	126	126	NUM
iiclr-28418	459	2	rather	rather	ADV
iiclr-28418	459	3	,	,	PUNCT
iiclr-28418	459	4	dual	dual	ADJ
iiclr-28418	459	5	citizens	citizen	NOUN
iiclr-28418	459	6	that	that	PRON
iiclr-28418	459	7	decide	decide	VERB
iiclr-28418	459	8	to	to	PART
iiclr-28418	459	9	renounce	renounce	VERB
iiclr-28418	459	10	their	their	PRON
iiclr-28418	459	11	united	united	PROPN
iiclr-28418	459	12	states	states	PROPN
iiclr-28418	459	13	citizenship	citizenship	NOUN
iiclr-28418	459	14	must	must	AUX
iiclr-28418	459	15	also	also	ADV
iiclr-28418	459	16	pay	pay	VERB
iiclr-28418	459	17	a	a	DET
iiclr-28418	459	18	$	$	SYM
iiclr-28418	459	19	2,350	2,350	NUM
iiclr-28418	459	20	renunciation	renunciation	NOUN
iiclr-28418	459	21	fee	fee	NOUN
iiclr-28418	459	22	in	in	ADP
iiclr-28418	459	23	addition	addition	NOUN
iiclr-28418	459	24	to	to	ADP
iiclr-28418	459	25	potentially	potentially	ADV
iiclr-28418	459	26	being	be	AUX
iiclr-28418	459	27	subject	subject	ADJ
iiclr-28418	459	28	to	to	ADP
iiclr-28418	459	29	an	an	DET
iiclr-28418	459	30	exit	exit	NOUN
iiclr-28418	459	31	tax	tax	NOUN
iiclr-28418	459	32	.	.	PUNCT
iiclr-28418	460	1	127	127	NUM
iiclr-28418	460	2	this	this	DET
iiclr-28418	460	3	exit	exit	NOUN
iiclr-28418	460	4	tax	tax	NOUN
iiclr-28418	460	5	is	be	AUX
iiclr-28418	460	6	codified	codify	VERB
iiclr-28418	460	7	under	under	ADP
iiclr-28418	460	8	i.r.c	i.r.c	NOUN
iiclr-28418	460	9	.	.	PUNCT
iiclr-28418	461	1	§	§	PROPN
iiclr-28418	461	2	877a	877a	NUM
iiclr-28418	461	3	by	by	ADP
iiclr-28418	461	4	having	have	VERB
iiclr-28418	461	5	“	"	PUNCT
iiclr-28418	461	6	[	[	X
iiclr-28418	461	7	a]ll	a]ll	PRON
iiclr-28418	461	8	property	property	NOUN
iiclr-28418	461	9	of	of	ADP
iiclr-28418	461	10	a	a	DET
iiclr-28418	461	11	covered	cover	VERB
iiclr-28418	461	12	expatriate	expatriate	NOUN
iiclr-28418	461	13	shall	shall	AUX
iiclr-28418	461	14	be	be	AUX
iiclr-28418	461	15	treated	treat	VERB
iiclr-28418	461	16	as	as	SCONJ
iiclr-28418	461	17	sold	sell	VERB
iiclr-28418	461	18	on	on	ADP
iiclr-28418	461	19	the	the	DET
iiclr-28418	461	20	day	day	NOUN
iiclr-28418	461	21	before	before	ADP
iiclr-28418	461	22	the	the	DET
iiclr-28418	461	23	expatriation	expatriation	NOUN
iiclr-28418	461	24	date	date	NOUN
iiclr-28418	461	25	for	for	ADP
iiclr-28418	461	26	its	its	PRON
iiclr-28418	461	27	fair	fair	ADJ
iiclr-28418	461	28	market	market	NOUN
iiclr-28418	461	29	value	value	NOUN
iiclr-28418	461	30	.	.	PUNCT
iiclr-28418	461	31	”	"	PUNCT
iiclr-28418	462	1	128	128	NUM
iiclr-28418	462	2	the	the	DET
iiclr-28418	462	3	gain	gain	NOUN
iiclr-28418	462	4	and	and	CCONJ
iiclr-28418	462	5	loss	loss	NOUN
iiclr-28418	462	6	on	on	ADP
iiclr-28418	462	7	the	the	DET
iiclr-28418	462	8	mark	mark	NOUN
iiclr-28418	462	9	-	-	PUNCT
iiclr-28418	462	10	to	to	ADP
iiclr-28418	462	11	-	-	PUNCT
iiclr-28418	462	12	market	market	NOUN
iiclr-28418	462	13	sale	sale	NOUN
iiclr-28418	462	14	are	be	AUX
iiclr-28418	462	15	taken	take	VERB
iiclr-28418	462	16	into	into	ADP
iiclr-28418	462	17	account	account	NOUN
iiclr-28418	462	18	for	for	ADP
iiclr-28418	462	19	the	the	DET
iiclr-28418	462	20	taxable	taxable	ADJ
iiclr-28418	462	21	year	year	NOUN
iiclr-28418	462	22	the	the	DET
iiclr-28418	462	23	citizenship	citizenship	NOUN
iiclr-28418	462	24	was	be	AUX
iiclr-28418	462	25	renounced	renounce	VERB
iiclr-28418	462	26	,	,	PUNCT
iiclr-28418	462	27	with	with	ADP
iiclr-28418	462	28	an	an	DET
iiclr-28418	462	29	inflation	inflation	NOUN
iiclr-28418	462	30	adjusted	adjust	VERB
iiclr-28418	462	31	exclusion	exclusion	NOUN
iiclr-28418	462	32	of	of	ADP
iiclr-28418	462	33	$	$	SYM
iiclr-28418	462	34	744,000	744,000	NUM
iiclr-28418	462	35	for	for	ADP
iiclr-28418	462	36	covered	covered	ADJ
iiclr-28418	462	37	expatriates	expatriate	NOUN
iiclr-28418	462	38	.	.	PUNCT
iiclr-28418	463	1	129	129	NUM
iiclr-28418	463	2	a	a	DET
iiclr-28418	463	3	person	person	NOUN
iiclr-28418	463	4	is	be	AUX
iiclr-28418	463	5	considered	consider	VERB
iiclr-28418	463	6	a	a	DET
iiclr-28418	463	7	covered	covered	ADJ
iiclr-28418	463	8	expatriate	expatriate	NOUN
iiclr-28418	463	9	when	when	SCONJ
iiclr-28418	463	10	the	the	DET
iiclr-28418	463	11	taxpayer	taxpayer	NOUN
iiclr-28418	463	12	has	have	VERB
iiclr-28418	463	13	an	an	DET
iiclr-28418	463	14	“	"	PUNCT
iiclr-28418	463	15	average	average	ADJ
iiclr-28418	463	16	annual	annual	ADJ
iiclr-28418	463	17	net	net	ADJ
iiclr-28418	463	18	income	income	NOUN
iiclr-28418	463	19	tax	tax	NOUN
iiclr-28418	463	20	for	for	ADP
iiclr-28418	463	21	the	the	DET
iiclr-28418	463	22	5	5	NUM
iiclr-28418	463	23	years	year	NOUN
iiclr-28418	463	24	ending	end	VERB
iiclr-28418	463	25	before	before	ADP
iiclr-28418	463	26	the	the	DET
iiclr-28418	463	27	date	date	NOUN
iiclr-28418	463	28	of	of	ADP
iiclr-28418	463	29	expatriation	expatriation	NOUN
iiclr-28418	463	30	or	or	CCONJ
iiclr-28418	463	31	termination	termination	NOUN
iiclr-28418	463	32	of	of	ADP
iiclr-28418	463	33	.	.	PUNCT
iiclr-28418	463	34	.	.	PUNCT
iiclr-28418	464	1	.	.	PUNCT
iiclr-28418	465	1	$	$	SYM
iiclr-28418	465	2	172,000	172,000	NUM
iiclr-28418	465	3	for	for	ADP
iiclr-28418	465	4	2021	2021	NUM
iiclr-28418	465	5	;	;	PUNCT
iiclr-28418	465	6	”	"	PUNCT
iiclr-28418	465	7	when	when	SCONJ
iiclr-28418	465	8	the	the	DET
iiclr-28418	465	9	taxpayer	taxpayer	NOUN
iiclr-28418	465	10	’s	’s	PART
iiclr-28418	465	11	“	"	PUNCT
iiclr-28418	465	12	net	net	ADJ
iiclr-28418	465	13	worth	worth	NOUN
iiclr-28418	465	14	is	be	AUX
iiclr-28418	465	15	$	$	SYM
iiclr-28418	465	16	2	2	NUM
iiclr-28418	465	17	million	million	NUM
iiclr-28418	465	18	or	or	CCONJ
iiclr-28418	465	19	more	more	ADJ
iiclr-28418	465	20	on	on	ADP
iiclr-28418	465	21	the	the	DET
iiclr-28418	465	22	date	date	NOUN
iiclr-28418	465	23	of	of	ADP
iiclr-28418	465	24	[	[	PUNCT
iiclr-28418	465	25	the	the	DET
iiclr-28418	465	26	taxpayer	taxpayer	NOUN
iiclr-28418	465	27	’s	’s	PART
iiclr-28418	465	28	]	]	PUNCT
iiclr-28418	465	29	expatriation	expatriation	NOUN
iiclr-28418	465	30	or	or	CCONJ
iiclr-28418	465	31	termination	termination	NOUN
iiclr-28418	465	32	of	of	ADP
iiclr-28418	465	33	residency	residency	NOUN
iiclr-28418	465	34	;	;	PUNCT
iiclr-28418	465	35	”	"	PUNCT
iiclr-28418	465	36	or	or	CCONJ
iiclr-28418	465	37	when	when	SCONJ
iiclr-28418	465	38	the	the	DET
iiclr-28418	465	39	taxpayer	taxpayer	NOUN
iiclr-28418	465	40	“	"	PUNCT
iiclr-28418	465	41	fail[s	fail[s	NOUN
iiclr-28418	465	42	]	]	PUNCT
iiclr-28418	465	43	to	to	PART
iiclr-28418	465	44	certify	certify	VERB
iiclr-28418	465	45	on	on	ADP
iiclr-28418	465	46	form	form	NOUN
iiclr-28418	465	47	8854	8854	NUM
iiclr-28418	465	48	that	that	SCONJ
iiclr-28418	465	49	[	[	X
iiclr-28418	465	50	they	they	PRON
iiclr-28418	465	51	]	]	PUNCT
iiclr-28418	465	52	have	have	AUX
iiclr-28418	465	53	complied	comply	VERB
iiclr-28418	465	54	with	with	ADP
iiclr-28418	465	55	all	all	DET
iiclr-28418	465	56	u.s	u.s	PROPN
iiclr-28418	465	57	.	.	PROPN
iiclr-28418	465	58	federal	federal	ADJ
iiclr-28418	465	59	tax	tax	NOUN
iiclr-28418	465	60	obligations	obligation	NOUN
iiclr-28418	465	61	for	for	ADP
iiclr-28418	465	62	the	the	DET
iiclr-28418	465	63	5	5	NUM
iiclr-28418	465	64	years	year	NOUN
iiclr-28418	465	65	preceding	precede	VERB
iiclr-28418	465	66	the	the	DET
iiclr-28418	465	67	date	date	NOUN
iiclr-28418	465	68	of	of	ADP
iiclr-28418	465	69	[	[	X
iiclr-28418	465	70	their	their	PRON
iiclr-28418	465	71	]	]	X
iiclr-28418	465	72	expatriation	expatriation	NOUN
iiclr-28418	465	73	or	or	CCONJ
iiclr-28418	465	74	termination	termination	NOUN
iiclr-28418	465	75	of	of	ADP
iiclr-28418	465	76	residency	residency	NOUN
iiclr-28418	465	77	.	.	PUNCT
iiclr-28418	465	78	”	"	PUNCT
iiclr-28418	466	1	130	130	NUM
iiclr-28418	466	2	iii	iii	NOUN
iiclr-28418	466	3	.	.	PUNCT
iiclr-28418	466	4	current	current	ADJ
iiclr-28418	466	5	and	and	CCONJ
iiclr-28418	466	6	previous	previous	ADJ
iiclr-28418	466	7	alleviations	alleviation	NOUN
iiclr-28418	466	8	for	for	ADP
iiclr-28418	466	9	taxpayers	taxpayer	NOUN
iiclr-28418	466	10	a.	a.	NOUN
iiclr-28418	466	11	the	the	DET
iiclr-28418	466	12	potential	potential	ADJ
iiclr-28418	466	13	alleviations	alleviation	NOUN
iiclr-28418	466	14	available	available	ADJ
iiclr-28418	466	15	or	or	CCONJ
iiclr-28418	466	16	previously	previously	ADV
iiclr-28418	466	17	available	available	ADJ
iiclr-28418	466	18	to	to	ADP
iiclr-28418	466	19	taxpayers	taxpayer	NOUN
iiclr-28418	466	20	considering	consider	VERB
iiclr-28418	466	21	the	the	DET
iiclr-28418	466	22	previously	previously	ADV
iiclr-28418	466	23	mentioned	mention	VERB
iiclr-28418	466	24	burdens	burden	NOUN
iiclr-28418	466	25	,	,	PUNCT
iiclr-28418	466	26	it	it	PRON
iiclr-28418	466	27	is	be	AUX
iiclr-28418	466	28	important	important	ADJ
iiclr-28418	466	29	to	to	PART
iiclr-28418	466	30	recognize	recognize	VERB
iiclr-28418	466	31	the	the	DET
iiclr-28418	466	32	avenues	avenue	NOUN
iiclr-28418	466	33	that	that	PRON
iiclr-28418	466	34	the	the	DET
iiclr-28418	466	35	united	united	PROPN
iiclr-28418	466	36	states	states	PROPN
iiclr-28418	466	37	provides	provide	VERB
iiclr-28418	466	38	to	to	PART
iiclr-28418	466	39	help	help	VERB
iiclr-28418	466	40	alleviate	alleviate	VERB
iiclr-28418	466	41	the	the	DET
iiclr-28418	466	42	reporting	reporting	NOUN
iiclr-28418	466	43	burdens	burden	NOUN
iiclr-28418	466	44	for	for	ADP
iiclr-28418	466	45	united	united	PROPN
iiclr-28418	466	46	states	states	PROPN
iiclr-28418	466	47	citizens	citizen	NOUN
iiclr-28418	466	48	and	and	CCONJ
iiclr-28418	466	49	residents	resident	NOUN
iiclr-28418	466	50	.	.	PUNCT
iiclr-28418	467	1	one	one	NUM
iiclr-28418	467	2	available	available	ADJ
iiclr-28418	467	3	procedural	procedural	ADJ
iiclr-28418	467	4	outlet	outlet	NOUN
iiclr-28418	467	5	for	for	SCONJ
iiclr-28418	467	6	the	the	DET
iiclr-28418	467	7	taxpayer	taxpayer	NOUN
iiclr-28418	467	8	to	to	PART
iiclr-28418	467	9	be	be	AUX
iiclr-28418	467	10	relieved	relieve	VERB
iiclr-28418	467	11	of	of	ADP
iiclr-28418	467	12	some	some	PRON
iiclr-28418	467	13	or	or	CCONJ
iiclr-28418	467	14	all	all	DET
iiclr-28418	467	15	civil	civil	ADJ
iiclr-28418	467	16	penalties	penalty	NOUN
iiclr-28418	467	17	is	be	AUX
iiclr-28418	467	18	for	for	SCONJ
iiclr-28418	467	19	the	the	DET
iiclr-28418	467	20	taxpayer	taxpayer	NOUN
iiclr-28418	467	21	to	to	PART
iiclr-28418	467	22	display	display	VERB
iiclr-28418	467	23	that	that	SCONJ
iiclr-28418	467	24	they	they	PRON
iiclr-28418	467	25	acted	act	VERB
iiclr-28418	467	26	in	in	ADP
iiclr-28418	467	27	good	good	ADJ
iiclr-28418	467	28	faith	faith	NOUN
iiclr-28418	467	29	and	and	CCONJ
iiclr-28418	467	30	showed	show	VERB
iiclr-28418	467	31	reasonable	reasonable	ADJ
iiclr-28418	467	32	cause	cause	NOUN
iiclr-28418	467	33	.	.	PUNCT
iiclr-28418	468	1	131	131	NUM
iiclr-28418	468	2	reasonable	reasonable	ADJ
iiclr-28418	468	3	cause	cause	NOUN
iiclr-28418	468	4	is	be	AUX
iiclr-28418	468	5	both	both	PRON
iiclr-28418	468	6	codified	codify	VERB
iiclr-28418	468	7	under	under	ADP
iiclr-28418	468	8	the	the	DET
iiclr-28418	468	9	—	—	PUNCT
iiclr-28418	468	10	—	—	PUNCT
iiclr-28418	468	11	—	—	PUNCT
iiclr-28418	468	12	—	—	PUNCT
iiclr-28418	468	13	—	—	PUNCT
iiclr-28418	468	14	—	—	PUNCT
iiclr-28418	468	15	—	—	PUNCT
iiclr-28418	468	16	—	—	PUNCT
iiclr-28418	468	17	—	—	PUNCT
iiclr-28418	468	18	—	—	PUNCT
iiclr-28418	468	19	—	—	PUNCT
iiclr-28418	468	20	—	—	PUNCT
iiclr-28418	468	21	—	—	PUNCT
iiclr-28418	468	22	—	—	PUNCT
iiclr-28418	468	23	—	—	PUNCT
iiclr-28418	468	24	—	—	PUNCT
iiclr-28418	468	25	—	—	PUNCT
iiclr-28418	468	26	—	—	PUNCT
iiclr-28418	468	27	—	—	PUNCT
iiclr-28418	468	28	—	—	PUNCT
iiclr-28418	468	29	—	—	PUNCT
iiclr-28418	468	30	—	—	PUNCT
iiclr-28418	468	31	—	—	PUNCT
iiclr-28418	468	32	—	—	PUNCT
iiclr-28418	468	33	—	—	PUNCT
iiclr-28418	468	34	—	—	PUNCT
iiclr-28418	468	35	—	—	PUNCT
iiclr-28418	468	36	—	—	PUNCT
iiclr-28418	468	37	—	—	PUNCT
iiclr-28418	468	38	126	126	X
iiclr-28418	468	39	.	.	PUNCT
iiclr-28418	469	1	the	the	DET
iiclr-28418	469	2	following	follow	VERB
iiclr-28418	469	3	article	article	NOUN
iiclr-28418	469	4	lends	lend	VERB
iiclr-28418	469	5	an	an	DET
iiclr-28418	469	6	interesting	interesting	ADJ
iiclr-28418	469	7	view	view	NOUN
iiclr-28418	469	8	that	that	PRON
iiclr-28418	469	9	shows	show	VERB
iiclr-28418	469	10	how	how	SCONJ
iiclr-28418	469	11	reporting	reporting	NOUN
iiclr-28418	469	12	requirements	requirement	NOUN
iiclr-28418	469	13	even	even	ADV
iiclr-28418	469	14	for	for	ADP
iiclr-28418	469	15	royalty	royalty	NOUN
iiclr-28418	469	16	as	as	ADP
iiclr-28418	469	17	megan	megan	PROPN
iiclr-28418	469	18	markle	markle	PROPN
iiclr-28418	469	19	for	for	ADP
iiclr-28418	469	20	instance	instance	NOUN
iiclr-28418	469	21	is	be	AUX
iiclr-28418	469	22	a	a	DET
iiclr-28418	469	23	citizen	citizen	NOUN
iiclr-28418	469	24	of	of	ADP
iiclr-28418	469	25	the	the	DET
iiclr-28418	469	26	united	united	PROPN
iiclr-28418	469	27	states	states	PROPN
iiclr-28418	469	28	and	and	CCONJ
iiclr-28418	469	29	thus	thus	ADV
iiclr-28418	469	30	by	by	ADP
iiclr-28418	469	31	extension	extension	NOUN
iiclr-28418	469	32	her	her	PRON
iiclr-28418	469	33	child	child	NOUN
iiclr-28418	469	34	,	,	PUNCT
iiclr-28418	469	35	archie	archie	PROPN
iiclr-28418	469	36	,	,	PUNCT
iiclr-28418	469	37	may	may	AUX
iiclr-28418	469	38	have	have	VERB
iiclr-28418	469	39	to	to	PART
iiclr-28418	469	40	report	report	VERB
iiclr-28418	469	41	income	income	NOUN
iiclr-28418	469	42	if	if	SCONJ
iiclr-28418	469	43	he	he	PRON
iiclr-28418	469	44	receives	receive	VERB
iiclr-28418	469	45	income	income	NOUN
iiclr-28418	469	46	from	from	ADP
iiclr-28418	469	47	the	the	DET
iiclr-28418	469	48	royal	royal	ADJ
iiclr-28418	469	49	family	family	NOUN
iiclr-28418	469	50	.	.	PUNCT
iiclr-28418	470	1	the	the	DET
iiclr-28418	470	2	article	article	NOUN
iiclr-28418	470	3	further	far	ADV
iiclr-28418	470	4	discusses	discuss	VERB
iiclr-28418	470	5	that	that	SCONJ
iiclr-28418	470	6	megan	megan	NOUN
iiclr-28418	470	7	’s	’s	PART
iiclr-28418	470	8	only	only	ADJ
iiclr-28418	470	9	recourse	recourse	NOUN
iiclr-28418	470	10	would	would	AUX
iiclr-28418	470	11	be	be	AUX
iiclr-28418	470	12	to	to	PART
iiclr-28418	470	13	renounce	renounce	VERB
iiclr-28418	470	14	her	her	PRON
iiclr-28418	470	15	united	united	PROPN
iiclr-28418	470	16	states	states	PROPN
iiclr-28418	470	17	citizenship	citizenship	NOUN
iiclr-28418	470	18	and	and	CCONJ
iiclr-28418	470	19	archie	archie	NOUN
iiclr-28418	470	20	would	would	AUX
iiclr-28418	470	21	need	need	VERB
iiclr-28418	470	22	to	to	PART
iiclr-28418	470	23	make	make	VERB
iiclr-28418	470	24	the	the	DET
iiclr-28418	470	25	same	same	ADJ
iiclr-28418	470	26	renunciation	renunciation	NOUN
iiclr-28418	470	27	when	when	SCONJ
iiclr-28418	470	28	he	he	PRON
iiclr-28418	470	29	turns	turn	VERB
iiclr-28418	470	30	18	18	NUM
iiclr-28418	470	31	.	.	PUNCT
iiclr-28418	471	1	darla	darla	PROPN
iiclr-28418	471	2	mercado	mercado	PROPN
iiclr-28418	471	3	,	,	PUNCT
iiclr-28418	471	4	megan	megan	PROPN
iiclr-28418	471	5	and	and	CCONJ
iiclr-28418	471	6	harry	harry	PROPN
iiclr-28418	471	7	can	can	AUX
iiclr-28418	471	8	flee	flee	VERB
iiclr-28418	471	9	to	to	ADP
iiclr-28418	471	10	canada	canada	PROPN
iiclr-28418	471	11	but	but	CCONJ
iiclr-28418	471	12	they	they	PRON
iiclr-28418	471	13	will	will	AUX
iiclr-28418	471	14	still	still	ADV
iiclr-28418	471	15	owe	owe	VERB
iiclr-28418	471	16	taxes	taxis	NOUN
iiclr-28418	471	17	in	in	ADP
iiclr-28418	471	18	the	the	DET
iiclr-28418	471	19	united	united	PROPN
iiclr-28418	471	20	states	states	PROPN
iiclr-28418	471	21	,	,	PUNCT
iiclr-28418	471	22	cnbc	cnbc	PROPN
iiclr-28418	471	23	(	(	PUNCT
iiclr-28418	471	24	jan	jan	PROPN
iiclr-28418	471	25	.	.	PROPN
iiclr-28418	471	26	22	22	NUM
iiclr-28418	471	27	,	,	PUNCT
iiclr-28418	471	28	2020	2020	NUM
iiclr-28418	471	29	)	)	PUNCT
iiclr-28418	471	30	,	,	PUNCT
iiclr-28418	471	31	https://www.cnbc.com/2020/01/22/meghan-and-harry-will-stillowe-taxes-to-the-irs-wherever-they-go.html	https://www.cnbc.com/2020/01/22/meghan-and-harry-will-stillowe-taxes-to-the-irs-wherever-they-go.html	VERB
iiclr-28418	472	1	[	[	X
iiclr-28418	472	2	https://perma.cc/x7jp-777y	https://perma.cc/x7jp-777y	X
iiclr-28418	472	3	]	]	X
iiclr-28418	472	4	.	.	PUNCT
iiclr-28418	473	1	127	127	NUM
iiclr-28418	473	2	.	.	PUNCT
iiclr-28418	474	1	if	if	SCONJ
iiclr-28418	474	2	i	i	PRON
iiclr-28418	474	3	renounce	renounce	VERB
iiclr-28418	474	4	my	my	PRON
iiclr-28418	474	5	us	us	PROPN
iiclr-28418	474	6	citizenship	citizenship	NOUN
iiclr-28418	474	7	,	,	PUNCT
iiclr-28418	474	8	am	be	AUX
iiclr-28418	474	9	i	i	PRON
iiclr-28418	474	10	free	free	ADJ
iiclr-28418	474	11	from	from	ADP
iiclr-28418	474	12	us	we	PRON
iiclr-28418	474	13	taxes	taxis	NOUN
iiclr-28418	474	14	?	?	PUNCT
iiclr-28418	474	15	,	,	PUNCT
iiclr-28418	474	16	greenback	greenback	NOUN
iiclr-28418	474	17	expat	expat	NOUN
iiclr-28418	474	18	tax	tax	NOUN
iiclr-28418	474	19	servs	servs	NOUN
iiclr-28418	474	20	.	.	PUNCT
iiclr-28418	475	1	(	(	PUNCT
iiclr-28418	475	2	last	last	ADV
iiclr-28418	475	3	visited	visit	VERB
iiclr-28418	475	4	nov	nov	PROPN
iiclr-28418	475	5	.	.	PROPN
iiclr-28418	475	6	20	20	NUM
iiclr-28418	475	7	,	,	PUNCT
iiclr-28418	475	8	2022	2022	NUM
iiclr-28418	475	9	)	)	PUNCT
iiclr-28418	475	10	,	,	PUNCT
iiclr-28418	475	11	https://www.greenbacktaxservices.com/faq/renouncecitizenship-free-us-taxes/	https://www.greenbacktaxservices.com/faq/renouncecitizenship-free-us-taxes/	PROPN
iiclr-28418	475	12	[	[	X
iiclr-28418	475	13	https://perma.cc/8n4b-3gah	https://perma.cc/8n4b-3gah	X
iiclr-28418	475	14	]	]	X
iiclr-28418	475	15	;	;	PUNCT
iiclr-28418	475	16	expatriation	expatriation	NOUN
iiclr-28418	475	17	tax	tax	NOUN
iiclr-28418	475	18	,	,	PUNCT
iiclr-28418	475	19	internal	internal	ADJ
iiclr-28418	475	20	revenue	revenue	NOUN
iiclr-28418	475	21	serv	serv	X
iiclr-28418	475	22	.	.	PUNCT
iiclr-28418	476	1	(	(	PUNCT
iiclr-28418	476	2	jul	jul	PROPN
iiclr-28418	476	3	.	.	PROPN
iiclr-28418	476	4	26	26	NUM
iiclr-28418	476	5	,	,	PUNCT
iiclr-28418	476	6	2022	2022	NUM
iiclr-28418	476	7	)	)	PUNCT
iiclr-28418	476	8	,	,	PUNCT
iiclr-28418	477	1	https://www.irs.gov/individuals/international-taxpayers/expatriation-tax	https://www.irs.gov/individuals/international-taxpayers/expatriation-tax	NOUN
iiclr-28418	478	1	[	[	X
iiclr-28418	478	2	https://perma.cc/gq8p-63uq	https://perma.cc/gq8p-63uq	X
iiclr-28418	478	3	]	]	X
iiclr-28418	478	4	.	.	PUNCT
iiclr-28418	479	1	128	128	NUM
iiclr-28418	479	2	.	.	PUNCT
iiclr-28418	479	3	i.r.c	i.r.c	NOUN
iiclr-28418	479	4	.	.	PUNCT
iiclr-28418	480	1	§	§	PROPN
iiclr-28418	480	2	877a(a)(1	877a(a)(1	NUM
iiclr-28418	480	3	)	)	PUNCT
iiclr-28418	480	4	.	.	PUNCT
iiclr-28418	481	1	129	129	NUM
iiclr-28418	481	2	.	.	X
iiclr-28418	482	1	2021	2021	NUM
iiclr-28418	482	2	instructions	instruction	NOUN
iiclr-28418	482	3	for	for	ADP
iiclr-28418	482	4	form	form	NOUN
iiclr-28418	482	5	8854	8854	NUM
iiclr-28418	482	6	,	,	PUNCT
iiclr-28418	482	7	internal	internal	ADJ
iiclr-28418	482	8	revenue	revenue	NOUN
iiclr-28418	482	9	serv	serv	X
iiclr-28418	482	10	.	.	PUNCT
iiclr-28418	483	1	(	(	PUNCT
iiclr-28418	483	2	dec	dec	PROPN
iiclr-28418	483	3	.	.	PROPN
iiclr-28418	483	4	9	9	NUM
iiclr-28418	483	5	,	,	PUNCT
iiclr-28418	483	6	2022	2022	NUM
iiclr-28418	483	7	)	)	PUNCT
iiclr-28418	483	8	;	;	PUNCT
iiclr-28418	483	9	i.r.c	i.r.c	NOUN
iiclr-28418	483	10	.	.	PUNCT
iiclr-28418	484	1	§	§	PROPN
iiclr-28418	484	2	877a(a)(2	877a(a)(2	PROPN
iiclr-28418	484	3	)	)	PUNCT
iiclr-28418	484	4	,	,	PUNCT
iiclr-28418	484	5	(	(	PUNCT
iiclr-28418	484	6	3	3	NUM
iiclr-28418	484	7	)	)	PUNCT
iiclr-28418	484	8	.	.	PUNCT
iiclr-28418	485	1	130	130	NUM
iiclr-28418	485	2	.	.	X
iiclr-28418	485	3	2021	2021	NUM
iiclr-28418	485	4	instructions	instruction	NOUN
iiclr-28418	485	5	for	for	ADP
iiclr-28418	485	6	form	form	NOUN
iiclr-28418	485	7	8854	8854	NUM
iiclr-28418	485	8	,	,	PUNCT
iiclr-28418	485	9	internal	internal	ADJ
iiclr-28418	485	10	revenue	revenue	NOUN
iiclr-28418	485	11	serv	serv	X
iiclr-28418	485	12	.	.	PUNCT
iiclr-28418	486	1	(	(	PUNCT
iiclr-28418	486	2	dec	dec	PROPN
iiclr-28418	486	3	.	.	PROPN
iiclr-28418	486	4	6	6	NUM
iiclr-28418	486	5	,	,	PUNCT
iiclr-28418	486	6	2022	2022	NUM
iiclr-28418	486	7	)	)	PUNCT
iiclr-28418	486	8	;	;	PUNCT
iiclr-28418	486	9	see	see	VERB
iiclr-28418	486	10	also	also	ADV
iiclr-28418	486	11	internal	internal	ADJ
iiclr-28418	486	12	revenue	revenue	NOUN
iiclr-28418	486	13	serv	serv	X
iiclr-28418	486	14	.	.	PUNCT
iiclr-28418	486	15	,	,	PUNCT
iiclr-28418	486	16	supra	supra	PROPN
iiclr-28418	486	17	note	note	VERB
iiclr-28418	486	18	127	127	NUM
iiclr-28418	486	19	.	.	PUNCT
iiclr-28418	487	1	131	131	NUM
iiclr-28418	487	2	.	.	PUNCT
iiclr-28418	488	1	internal	internal	ADJ
iiclr-28418	488	2	revenue	revenue	NOUN
iiclr-28418	488	3	serv	serv	X
iiclr-28418	488	4	.	.	PUNCT
iiclr-28418	488	5	,	,	PUNCT
iiclr-28418	488	6	supra	supra	PROPN
iiclr-28418	488	7	note	note	PROPN
iiclr-28418	488	8	105	105	NUM
iiclr-28418	488	9	;	;	PUNCT
iiclr-28418	488	10	see	see	VERB
iiclr-28418	488	11	also	also	ADV
iiclr-28418	488	12	31	31	NUM
iiclr-28418	488	13	u.s.c	u.s.c	ADJ
iiclr-28418	488	14	.	.	PUNCT
iiclr-28418	489	1	§	§	PROPN
iiclr-28418	489	2	5321	5321	NUM
iiclr-28418	489	3	.	.	PUNCT
iiclr-28418	490	1	https://perma.cc/gq8p-63uq	https://perma.cc/gq8p-63uq	PROPN
iiclr-28418	490	2	https://www.irs.gov/individuals/international-taxpayers/expatriation-tax	https://www.irs.gov/individuals/international-taxpayers/expatriation-tax	NOUN
iiclr-28418	490	3	https://perma.cc/8n4b-3gah	https://perma.cc/8n4b-3gah	NOUN
iiclr-28418	490	4	https://www.greenbacktaxservices.com/faq/renounce	https://www.greenbacktaxservices.com/faq/renounce	NOUN
iiclr-28418	490	5	https://perma.cc/x7jp-777y	https://perma.cc/x7jp-777y	PROPN
iiclr-28418	490	6	https://www.cnbc.com/2020/01/22/meghan-and-harry-will-still	https://www.cnbc.com/2020/01/22/meghan-and-harry-will-still	PUNCT
iiclr-28418	490	7	indiana	indiana	PROPN
iiclr-28418	490	8	int’l	int’l	NOUN
iiclr-28418	490	9	&	&	CCONJ
iiclr-28418	490	10	comp	comp	PROPN
iiclr-28418	490	11	.	.	PUNCT
iiclr-28418	491	1	law	law	NOUN
iiclr-28418	491	2	review	review	NOUN
iiclr-28418	492	1	[	[	X
iiclr-28418	492	2	vol	vol	NOUN
iiclr-28418	492	3	.	.	PUNCT
iiclr-28418	493	1	34:349	34:349	NUM
iiclr-28418	493	2	366	366	NUM
iiclr-28418	493	3	provision	provision	NOUN
iiclr-28418	493	4	of	of	ADP
iiclr-28418	493	5	fbar	fbar	NOUN
iiclr-28418	493	6	and	and	CCONJ
iiclr-28418	493	7	is	be	AUX
iiclr-28418	493	8	also	also	ADV
iiclr-28418	493	9	available	available	ADJ
iiclr-28418	493	10	in	in	ADP
iiclr-28418	493	11	a	a	DET
iiclr-28418	493	12	similar	similar	ADJ
iiclr-28418	493	13	capacity	capacity	NOUN
iiclr-28418	493	14	for	for	ADP
iiclr-28418	493	15	accuracy	accuracy	NOUN
iiclr-28418	493	16	related	relate	VERB
iiclr-28418	493	17	penalties	penalty	NOUN
iiclr-28418	493	18	or	or	CCONJ
iiclr-28418	493	19	a	a	DET
iiclr-28418	493	20	failure	failure	NOUN
iiclr-28418	493	21	to	to	PART
iiclr-28418	493	22	file	file	VERB
iiclr-28418	493	23	a	a	DET
iiclr-28418	493	24	return	return	NOUN
iiclr-28418	493	25	or	or	CCONJ
iiclr-28418	493	26	associated	associate	VERB
iiclr-28418	493	27	form	form	NOUN
iiclr-28418	493	28	.	.	PUNCT
iiclr-28418	494	1	132	132	NUM
iiclr-28418	494	2	however	however	ADV
iiclr-28418	494	3	,	,	PUNCT
iiclr-28418	494	4	it	it	PRON
iiclr-28418	494	5	is	be	AUX
iiclr-28418	494	6	important	important	ADJ
iiclr-28418	494	7	to	to	PART
iiclr-28418	494	8	note	note	VERB
iiclr-28418	494	9	that	that	SCONJ
iiclr-28418	494	10	certain	certain	ADJ
iiclr-28418	494	11	excuses	excuse	NOUN
iiclr-28418	494	12	have	have	AUX
iiclr-28418	494	13	explicitly	explicitly	ADV
iiclr-28418	494	14	been	be	AUX
iiclr-28418	494	15	deemed	deem	VERB
iiclr-28418	494	16	to	to	PART
iiclr-28418	494	17	not	not	PART
iiclr-28418	494	18	constitute	constitute	VERB
iiclr-28418	494	19	reasonable	reasonable	ADJ
iiclr-28418	494	20	cause	cause	NOUN
iiclr-28418	494	21	,	,	PUNCT
iiclr-28418	494	22	including	include	VERB
iiclr-28418	494	23	“	"	PUNCT
iiclr-28418	494	24	lack	lack	NOUN
iiclr-28418	494	25	of	of	ADP
iiclr-28418	494	26	knowledge	knowledge	NOUN
iiclr-28418	494	27	.	.	PUNCT
iiclr-28418	494	28	”	"	PUNCT
iiclr-28418	495	1	133	133	NUM
iiclr-28418	495	2	specifically	specifically	ADV
iiclr-28418	495	3	,	,	PUNCT
iiclr-28418	495	4	the	the	DET
iiclr-28418	495	5	irs	irs	PROPN
iiclr-28418	495	6	states	state	VERB
iiclr-28418	495	7	that	that	SCONJ
iiclr-28418	495	8	a	a	DET
iiclr-28418	495	9	taxpayer	taxpayer	NOUN
iiclr-28418	495	10	is	be	AUX
iiclr-28418	495	11	“	"	PUNCT
iiclr-28418	495	12	responsible	responsible	ADJ
iiclr-28418	495	13	for	for	ADP
iiclr-28418	495	14	knowing	know	VERB
iiclr-28418	495	15	or	or	CCONJ
iiclr-28418	495	16	getting	get	VERB
iiclr-28418	495	17	advice	advice	NOUN
iiclr-28418	495	18	on	on	ADP
iiclr-28418	495	19	how	how	SCONJ
iiclr-28418	495	20	to	to	PART
iiclr-28418	495	21	file	file	VERB
iiclr-28418	495	22	returns	return	NOUN
iiclr-28418	495	23	and	and	CCONJ
iiclr-28418	495	24	pay	pay	VERB
iiclr-28418	495	25	or	or	CCONJ
iiclr-28418	495	26	deposit	deposit	VERB
iiclr-28418	495	27	taxes	taxis	NOUN
iiclr-28418	495	28	on	on	ADP
iiclr-28418	495	29	time	time	NOUN
iiclr-28418	495	30	.	.	PUNCT
iiclr-28418	496	1	this	this	PRON
iiclr-28418	496	2	includes	include	VERB
iiclr-28418	496	3	filing	filing	NOUN
iiclr-28418	496	4	requirements	requirement	NOUN
iiclr-28418	496	5	,	,	PUNCT
iiclr-28418	496	6	deadlines	deadline	NOUN
iiclr-28418	496	7	,	,	PUNCT
iiclr-28418	496	8	and	and	CCONJ
iiclr-28418	496	9	amounts	amount	VERB
iiclr-28418	496	10	”	"	PUNCT
iiclr-28418	496	11	the	the	DET
iiclr-28418	496	12	taxpayer	taxpayer	NOUN
iiclr-28418	496	13	owes	owe	VERB
iiclr-28418	496	14	.	.	PUNCT
iiclr-28418	497	1	134	134	NUM
iiclr-28418	497	2	one	one	NUM
iiclr-28418	497	3	resource	resource	NOUN
iiclr-28418	497	4	that	that	PRON
iiclr-28418	497	5	is	be	AUX
iiclr-28418	497	6	available	available	ADJ
iiclr-28418	497	7	in	in	ADP
iiclr-28418	497	8	assisting	assist	VERB
iiclr-28418	497	9	taxpayers	taxpayer	NOUN
iiclr-28418	497	10	to	to	PART
iiclr-28418	497	11	figure	figure	VERB
iiclr-28418	497	12	out	out	ADP
iiclr-28418	497	13	their	their	PRON
iiclr-28418	497	14	tax	tax	NOUN
iiclr-28418	497	15	obligations	obligation	NOUN
iiclr-28418	497	16	is	be	AUX
iiclr-28418	497	17	the	the	DET
iiclr-28418	497	18	taxpayer	taxpayer	NOUN
iiclr-28418	497	19	advocacy	advocacy	NOUN
iiclr-28418	497	20	service	service	NOUN
iiclr-28418	497	21	(	(	PUNCT
iiclr-28418	497	22	tas	ta	NOUN
iiclr-28418	497	23	)	)	PUNCT
iiclr-28418	497	24	.	.	PUNCT
iiclr-28418	497	25	135	135	NUM
iiclr-28418	497	26	founded	found	VERB
iiclr-28418	497	27	in	in	ADP
iiclr-28418	497	28	1996	1996	NUM
iiclr-28418	497	29	,	,	PUNCT
iiclr-28418	497	30	the	the	DET
iiclr-28418	497	31	tas	tas	NOUN
iiclr-28418	497	32	is	be	AUX
iiclr-28418	497	33	an	an	DET
iiclr-28418	497	34	independent	independent	ADJ
iiclr-28418	497	35	organization	organization	NOUN
iiclr-28418	497	36	within	within	ADP
iiclr-28418	497	37	the	the	DET
iiclr-28418	497	38	irs	irs	PROPN
iiclr-28418	497	39	that	that	SCONJ
iiclr-28418	497	40	congress	congress	PROPN
iiclr-28418	497	41	formed	form	VERB
iiclr-28418	497	42	“	"	PUNCT
iiclr-28418	497	43	to	to	PART
iiclr-28418	497	44	help	help	VERB
iiclr-28418	497	45	individual	individual	ADJ
iiclr-28418	497	46	and	and	CCONJ
iiclr-28418	497	47	business	business	NOUN
iiclr-28418	497	48	taxpayers	taxpayer	NOUN
iiclr-28418	497	49	resolve	resolve	VERB
iiclr-28418	497	50	problems	problem	NOUN
iiclr-28418	497	51	that	that	PRON
iiclr-28418	497	52	have	have	AUX
iiclr-28418	497	53	n’t	not	PART
iiclr-28418	497	54	been	be	AUX
iiclr-28418	497	55	resolved	resolve	VERB
iiclr-28418	497	56	through	through	ADP
iiclr-28418	497	57	normal	normal	ADJ
iiclr-28418	497	58	irs	irs	PROPN
iiclr-28418	497	59	channels	channel	NOUN
iiclr-28418	497	60	,	,	PUNCT
iiclr-28418	497	61	”	"	PUNCT
iiclr-28418	497	62	and	and	CCONJ
iiclr-28418	497	63	to	to	PART
iiclr-28418	497	64	“	"	PUNCT
iiclr-28418	497	65	address	address	VERB
iiclr-28418	497	66	large	large	ADJ
iiclr-28418	497	67	-	-	PUNCT
iiclr-28418	497	68	scale	scale	NOUN
iiclr-28418	497	69	,	,	PUNCT
iiclr-28418	497	70	systemic	systemic	ADJ
iiclr-28418	497	71	issues	issue	NOUN
iiclr-28418	497	72	that	that	PRON
iiclr-28418	497	73	affect	affect	VERB
iiclr-28418	497	74	groups	group	NOUN
iiclr-28418	497	75	of	of	ADP
iiclr-28418	497	76	taxpayers	taxpayer	NOUN
iiclr-28418	497	77	.	.	PUNCT
iiclr-28418	497	78	”	"	PUNCT
iiclr-28418	498	1	136	136	NUM
iiclr-28418	498	2	specifically	specifically	ADV
iiclr-28418	498	3	,	,	PUNCT
iiclr-28418	498	4	according	accord	VERB
iiclr-28418	498	5	to	to	ADP
iiclr-28418	498	6	the	the	DET
iiclr-28418	498	7	irs	irs	PROPN
iiclr-28418	498	8	,	,	PUNCT
iiclr-28418	498	9	tas	ta	NOUN
iiclr-28418	498	10	was	be	AUX
iiclr-28418	498	11	developed	develop	VERB
iiclr-28418	498	12	as	as	ADP
iiclr-28418	498	13	an	an	DET
iiclr-28418	498	14	outlet	outlet	NOUN
iiclr-28418	498	15	for	for	ADP
iiclr-28418	498	16	assistance	assistance	NOUN
iiclr-28418	498	17	when	when	SCONJ
iiclr-28418	498	18	the	the	DET
iiclr-28418	498	19	taxpayer	taxpayer	NOUN
iiclr-28418	498	20	can	can	AUX
iiclr-28418	498	21	not	not	PART
iiclr-28418	498	22	resolve	resolve	VERB
iiclr-28418	498	23	their	their	PRON
iiclr-28418	498	24	problem	problem	NOUN
iiclr-28418	498	25	with	with	ADP
iiclr-28418	498	26	the	the	DET
iiclr-28418	498	27	irs	irs	PROPN
iiclr-28418	498	28	and	and	CCONJ
iiclr-28418	498	29	the	the	DET
iiclr-28418	498	30	taxpayer	taxpayer	NOUN
iiclr-28418	498	31	’s	’s	PART
iiclr-28418	498	32	“	"	PUNCT
iiclr-28418	498	33	problem	problem	NOUN
iiclr-28418	498	34	is	be	AUX
iiclr-28418	498	35	causing	cause	VERB
iiclr-28418	498	36	financial	financial	ADJ
iiclr-28418	498	37	difficulties	difficulty	NOUN
iiclr-28418	498	38	for	for	ADP
iiclr-28418	498	39	[	[	X
iiclr-28418	498	40	the	the	DET
iiclr-28418	498	41	taxpayer	taxpayer	NOUN
iiclr-28418	498	42	]	]	PUNCT
iiclr-28418	498	43	,	,	PUNCT
iiclr-28418	498	44	[	[	X
iiclr-28418	498	45	the	the	DET
iiclr-28418	498	46	taxpayer	taxpayer	NOUN
iiclr-28418	498	47	’s	’s	PART
iiclr-28418	498	48	]	]	PUNCT
iiclr-28418	498	49	family	family	NOUN
iiclr-28418	498	50	,	,	PUNCT
iiclr-28418	498	51	or	or	CCONJ
iiclr-28418	498	52	[	[	X
iiclr-28418	498	53	the	the	DET
iiclr-28418	498	54	taxpayer	taxpayer	NOUN
iiclr-28418	498	55	’s	’s	PART
iiclr-28418	498	56	]	]	PUNCT
iiclr-28418	498	57	business	business	NOUN
iiclr-28418	498	58	,	,	PUNCT
iiclr-28418	498	59	”	"	PUNCT
iiclr-28418	498	60	the	the	DET
iiclr-28418	498	61	taxpayer	taxpayer	NOUN
iiclr-28418	498	62	or	or	CCONJ
iiclr-28418	498	63	their	their	PRON
iiclr-28418	498	64	business	business	NOUN
iiclr-28418	498	65	is	be	AUX
iiclr-28418	498	66	facing	face	VERB
iiclr-28418	498	67	“	"	PUNCT
iiclr-28418	498	68	an	an	DET
iiclr-28418	498	69	immediate	immediate	ADJ
iiclr-28418	498	70	threat	threat	NOUN
iiclr-28418	498	71	of	of	ADP
iiclr-28418	498	72	adverse	adverse	ADJ
iiclr-28418	498	73	action	action	NOUN
iiclr-28418	498	74	,	,	PUNCT
iiclr-28418	498	75	”	"	PUNCT
iiclr-28418	498	76	the	the	DET
iiclr-28418	498	77	taxpayer	taxpayer	NOUN
iiclr-28418	498	78	has	have	AUX
iiclr-28418	498	79	“	"	PUNCT
iiclr-28418	498	80	tried	try	VERB
iiclr-28418	498	81	repeatedly	repeatedly	ADV
iiclr-28418	498	82	to	to	PART
iiclr-28418	498	83	contact	contact	VERB
iiclr-28418	498	84	the	the	DET
iiclr-28418	498	85	irs	irs	PROPN
iiclr-28418	498	86	but	but	CCONJ
iiclr-28418	498	87	no	no	DET
iiclr-28418	498	88	one	one	NOUN
iiclr-28418	498	89	has	have	AUX
iiclr-28418	498	90	responded	respond	VERB
iiclr-28418	498	91	[	[	PUNCT
iiclr-28418	498	92	to	to	ADP
iiclr-28418	498	93	the	the	DET
iiclr-28418	498	94	taxpayer	taxpayer	NOUN
iiclr-28418	498	95	]	]	PUNCT
iiclr-28418	498	96	,	,	PUNCT
iiclr-28418	498	97	or	or	CCONJ
iiclr-28418	498	98	the	the	DET
iiclr-28418	498	99	irs	irs	PROPN
iiclr-28418	498	100	has	have	AUX
iiclr-28418	498	101	n't	not	PART
iiclr-28418	498	102	responded	respond	VERB
iiclr-28418	498	103	by	by	ADP
iiclr-28418	498	104	the	the	DET
iiclr-28418	498	105	date	date	NOUN
iiclr-28418	498	106	promised	promise	VERB
iiclr-28418	498	107	.	.	PUNCT
iiclr-28418	498	108	”137	”137	PUNCT
iiclr-28418	499	1	tas	ta	NOUN
iiclr-28418	499	2	provides	provide	VERB
iiclr-28418	499	3	online	online	ADJ
iiclr-28418	499	4	resources	resource	NOUN
iiclr-28418	499	5	and	and	CCONJ
iiclr-28418	499	6	guides	guide	NOUN
iiclr-28418	499	7	for	for	ADP
iiclr-28418	499	8	several	several	ADJ
iiclr-28418	499	9	tax	tax	NOUN
iiclr-28418	499	10	matters	matter	NOUN
iiclr-28418	499	11	,	,	PUNCT
iiclr-28418	499	12	including	include	VERB
iiclr-28418	499	13	fatca	fatca	ADJ
iiclr-28418	499	14	and	and	CCONJ
iiclr-28418	499	15	fbar	fbar	PROPN
iiclr-28418	499	16	filings	filing	NOUN
iiclr-28418	499	17	.	.	PUNCT
iiclr-28418	500	1	138	138	NUM
iiclr-28418	500	2	tas	ta	NOUN
iiclr-28418	500	3	also	also	ADV
iiclr-28418	500	4	provides	provide	VERB
iiclr-28418	500	5	a	a	DET
iiclr-28418	500	6	toll	toll	NOUN
iiclr-28418	500	7	free	free	ADJ
iiclr-28418	500	8	phone	phone	NOUN
iiclr-28418	500	9	line	line	NOUN
iiclr-28418	500	10	to	to	PART
iiclr-28418	500	11	contact	contact	VERB
iiclr-28418	500	12	a	a	DET
iiclr-28418	500	13	representative.139	representative.139	NOUN
iiclr-28418	500	14	for	for	ADP
iiclr-28418	500	15	contacting	contact	VERB
iiclr-28418	500	16	a	a	DET
iiclr-28418	500	17	local	local	ADJ
iiclr-28418	500	18	taxpayer	taxpayer	NOUN
iiclr-28418	500	19	advocate	advocate	NOUN
iiclr-28418	500	20	,	,	PUNCT
iiclr-28418	500	21	the	the	DET
iiclr-28418	500	22	irs	irs	PROPN
iiclr-28418	500	23	provides	provide	VERB
iiclr-28418	500	24	a	a	DET
iiclr-28418	500	25	search	search	NOUN
iiclr-28418	500	26	webpage	webpage	NOUN
iiclr-28418	500	27	to	to	PART
iiclr-28418	500	28	find	find	VERB
iiclr-28418	500	29	a	a	DET
iiclr-28418	500	30	taxpayer	taxpayer	NOUN
iiclr-28418	500	31	advocate	advocate	NOUN
iiclr-28418	500	32	by	by	ADP
iiclr-28418	500	33	state	state	NOUN
iiclr-28418	500	34	(	(	PUNCT
iiclr-28418	500	35	contactable	contactable	ADJ
iiclr-28418	500	36	by	by	ADP
iiclr-28418	500	37	phone	phone	NOUN
iiclr-28418	500	38	or	or	CCONJ
iiclr-28418	500	39	by	by	ADP
iiclr-28418	500	40	fax).140	fax).140	ADJ
iiclr-28418	500	41	lastly	lastly	ADV
iiclr-28418	500	42	,	,	PUNCT
iiclr-28418	500	43	international	international	ADJ
iiclr-28418	500	44	taxpayers	taxpayer	NOUN
iiclr-28418	500	45	can	can	AUX
iiclr-28418	500	46	contact	contact	VERB
iiclr-28418	500	47	the	the	DET
iiclr-28418	500	48	general	general	ADJ
iiclr-28418	500	49	taxpayer	taxpayer	NOUN
iiclr-28418	500	50	advocate	advocate	NOUN
iiclr-28418	500	51	phone	phone	NOUN
iiclr-28418	500	52	number	number	NOUN
iiclr-28418	500	53	or	or	CCONJ
iiclr-28418	500	54	the	the	DET
iiclr-28418	500	55	hawaii	hawaii	PROPN
iiclr-28418	500	56	or	or	CCONJ
iiclr-28418	500	57	puerto	puerto	PROPN
iiclr-28418	500	58	rico	rico	PROPN
iiclr-28418	500	59	office	office	NOUN
iiclr-28418	500	60	depending	depend	VERB
iiclr-28418	500	61	on	on	ADP
iiclr-28418	500	62	the	the	DET
iiclr-28418	500	63	taxpayer	taxpayer	NOUN
iiclr-28418	500	64	’s	’s	PART
iiclr-28418	500	65	time	time	NOUN
iiclr-28418	500	66	zone	zone	NOUN
iiclr-28418	500	67	.	.	PUNCT
iiclr-28418	501	1	141	141	NUM
iiclr-28418	501	2	—	—	PUNCT
iiclr-28418	501	3	—	—	PUNCT
iiclr-28418	501	4	—	—	PUNCT
iiclr-28418	501	5	—	—	PUNCT
iiclr-28418	501	6	—	—	PUNCT
iiclr-28418	501	7	—	—	PUNCT
iiclr-28418	501	8	—	—	PUNCT
iiclr-28418	501	9	—	—	PUNCT
iiclr-28418	501	10	—	—	PUNCT
iiclr-28418	501	11	—	—	PUNCT
iiclr-28418	501	12	—	—	PUNCT
iiclr-28418	501	13	—	—	PUNCT
iiclr-28418	501	14	—	—	PUNCT
iiclr-28418	501	15	—	—	PUNCT
iiclr-28418	501	16	—	—	PUNCT
iiclr-28418	501	17	—	—	PUNCT
iiclr-28418	501	18	—	—	PUNCT
iiclr-28418	501	19	—	—	PUNCT
iiclr-28418	501	20	—	—	PUNCT
iiclr-28418	501	21	—	—	PUNCT
iiclr-28418	501	22	—	—	PUNCT
iiclr-28418	501	23	—	—	PUNCT
iiclr-28418	501	24	—	—	PUNCT
iiclr-28418	501	25	—	—	PUNCT
iiclr-28418	501	26	—	—	PUNCT
iiclr-28418	501	27	—	—	PUNCT
iiclr-28418	501	28	—	—	PUNCT
iiclr-28418	501	29	—	—	PUNCT
iiclr-28418	501	30	—	—	PUNCT
iiclr-28418	501	31	132	132	NUM
iiclr-28418	501	32	.	.	NOUN
iiclr-28418	501	33	31	31	NUM
iiclr-28418	501	34	u.s.c	u.s.c	NOUN
iiclr-28418	501	35	.	.	PUNCT
iiclr-28418	502	1	§	§	PROPN
iiclr-28418	502	2	5321(a)(5)(b	5321(a)(5)(b	NUM
iiclr-28418	502	3	)	)	PUNCT
iiclr-28418	502	4	;	;	PUNCT
iiclr-28418	502	5	internal	internal	ADJ
iiclr-28418	502	6	revenue	revenue	NOUN
iiclr-28418	502	7	service	service	NOUN
iiclr-28418	502	8	,	,	PUNCT
iiclr-28418	502	9	supra	supra	PROPN
iiclr-28418	502	10	note	note	NOUN
iiclr-28418	502	11	105	105	NUM
iiclr-28418	502	12	.	.	PUNCT
iiclr-28418	503	1	133	133	NUM
iiclr-28418	503	2	.	.	PUNCT
iiclr-28418	504	1	internal	internal	ADJ
iiclr-28418	504	2	revenue	revenue	NOUN
iiclr-28418	504	3	serv	serv	X
iiclr-28418	504	4	.	.	PUNCT
iiclr-28418	504	5	,	,	PUNCT
iiclr-28418	504	6	supra	supra	PROPN
iiclr-28418	504	7	note	note	PROPN
iiclr-28418	504	8	105	105	NUM
iiclr-28418	504	9	.	.	PUNCT
iiclr-28418	504	10	134	134	NUM
iiclr-28418	504	11	.	.	PUNCT
iiclr-28418	505	1	i	i	PRON
iiclr-28418	505	2	d.	d.	PROPN
iiclr-28418	505	3	135	135	NUM
iiclr-28418	505	4	.	.	PUNCT
iiclr-28418	506	1	taxpayer	taxpayer	NOUN
iiclr-28418	506	2	advocate	advocate	PROPN
iiclr-28418	506	3	service	service	PROPN
iiclr-28418	506	4	,	,	PUNCT
iiclr-28418	506	5	internal	internal	ADJ
iiclr-28418	506	6	revenue	revenue	NOUN
iiclr-28418	506	7	serv	serv	NOUN
iiclr-28418	506	8	.	.	PUNCT
iiclr-28418	507	1	(	(	PUNCT
iiclr-28418	507	2	last	last	ADV
iiclr-28418	507	3	visited	visit	VERB
iiclr-28418	507	4	nov	nov	PROPN
iiclr-28418	507	5	.	.	PROPN
iiclr-28418	507	6	2	2	NUM
iiclr-28418	507	7	,	,	PUNCT
iiclr-28418	507	8	2022	2022	NUM
iiclr-28418	507	9	)	)	PUNCT
iiclr-28418	507	10	,	,	PUNCT
iiclr-28418	507	11	https://www.irs.gov/taxpayer-advocate	https://www.irs.gov/taxpayer-advocate	PROPN
iiclr-28418	507	12	[	[	X
iiclr-28418	507	13	https://perma.cc/3xud-7p35	https://perma.cc/3xud-7p35	PROPN
iiclr-28418	507	14	]	]	X
iiclr-28418	507	15	;	;	PUNCT
iiclr-28418	507	16	see	see	VERB
iiclr-28418	507	17	also	also	ADV
iiclr-28418	507	18	we	we	PRON
iiclr-28418	507	19	’re	’re	VERB
iiclr-28418	507	20	your	your	PRON
iiclr-28418	507	21	voice	voice	NOUN
iiclr-28418	507	22	at	at	ADP
iiclr-28418	507	23	the	the	DET
iiclr-28418	507	24	irs	irs	PROPN
iiclr-28418	507	25	,	,	PUNCT
iiclr-28418	507	26	taxpayer	taxpayer	NOUN
iiclr-28418	507	27	advoc	advoc	PROPN
iiclr-28418	507	28	.	.	PUNCT
iiclr-28418	508	1	serv	serv	PROPN
iiclr-28418	508	2	.	.	PROPN
iiclr-28418	508	3	,	,	PUNCT
iiclr-28418	508	4	https://www.taxpayeradvocate.irs.gov/	https://www.taxpayeradvocate.irs.gov/	PROPN
iiclr-28418	509	1	[	[	X
iiclr-28418	509	2	https://perma.cc/9zx7-jm7l	https://perma.cc/9zx7-jm7l	X
iiclr-28418	509	3	]	]	X
iiclr-28418	509	4	(	(	PUNCT
iiclr-28418	509	5	last	last	ADV
iiclr-28418	509	6	visited	visit	VERB
iiclr-28418	509	7	nov	nov	PROPN
iiclr-28418	509	8	.	.	PROPN
iiclr-28418	509	9	19	19	NUM
iiclr-28418	509	10	,	,	PUNCT
iiclr-28418	509	11	2022	2022	NUM
iiclr-28418	509	12	)	)	PUNCT
iiclr-28418	509	13	.	.	PUNCT
iiclr-28418	510	1	136	136	NUM
iiclr-28418	510	2	.	.	PUNCT
iiclr-28418	511	1	our	our	PRON
iiclr-28418	511	2	history	history	NOUN
iiclr-28418	511	3	,	,	PUNCT
iiclr-28418	511	4	taxpayer	taxpayer	NOUN
iiclr-28418	511	5	advoc	advoc	PROPN
iiclr-28418	511	6	.	.	PUNCT
iiclr-28418	512	1	serv	serv	PROPN
iiclr-28418	512	2	.	.	PROPN
iiclr-28418	512	3	,	,	PUNCT
iiclr-28418	513	1	https://www.taxpayeradvocate.irs.gov/aboutus/our-history/	https://www.taxpayeradvocate.irs.gov/aboutus/our-history/	PROPN
iiclr-28418	514	1	[	[	X
iiclr-28418	514	2	https://perma.cc/kdh5-usfa	https://perma.cc/kdh5-usfa	X
iiclr-28418	514	3	]	]	PUNCT
iiclr-28418	514	4	(	(	PUNCT
iiclr-28418	514	5	last	last	ADV
iiclr-28418	514	6	visited	visit	VERB
iiclr-28418	514	7	nov	nov	PROPN
iiclr-28418	514	8	.	.	PROPN
iiclr-28418	514	9	19	19	NUM
iiclr-28418	514	10	,	,	PUNCT
iiclr-28418	514	11	2022	2022	NUM
iiclr-28418	514	12	)	)	PUNCT
iiclr-28418	514	13	.	.	PUNCT
iiclr-28418	515	1	137	137	NUM
iiclr-28418	515	2	.	.	PUNCT
iiclr-28418	516	1	local	local	ADJ
iiclr-28418	516	2	taxpayer	taxpayer	NOUN
iiclr-28418	516	3	advocate	advocate	NOUN
iiclr-28418	516	4	,	,	PUNCT
iiclr-28418	516	5	internal	internal	ADJ
iiclr-28418	516	6	revenue	revenue	NOUN
iiclr-28418	516	7	serv	serv	X
iiclr-28418	516	8	.	.	PUNCT
iiclr-28418	516	9	,	,	PUNCT
iiclr-28418	516	10	https://www.irs.gov/advocate/	https://www.irs.gov/advocate/	ADV
iiclr-28418	516	11	local	local	ADJ
iiclr-28418	516	12	-	-	PUNCT
iiclr-28418	516	13	taxpayer	taxpayer	NOUN
iiclr-28418	516	14	-	-	PUNCT
iiclr-28418	516	15	advocate	advocate	NOUN
iiclr-28418	516	16	[	[	X
iiclr-28418	516	17	https://perma.cc/548v-k2au	https://perma.cc/548v-k2au	X
iiclr-28418	516	18	]	]	X
iiclr-28418	516	19	(	(	PUNCT
iiclr-28418	516	20	last	last	ADV
iiclr-28418	516	21	visited	visit	VERB
iiclr-28418	516	22	oct	oct	PROPN
iiclr-28418	516	23	.	.	PROPN
iiclr-28418	516	24	27	27	NUM
iiclr-28418	516	25	,	,	PUNCT
iiclr-28418	516	26	2022	2022	NUM
iiclr-28418	516	27	)	)	PUNCT
iiclr-28418	516	28	.	.	PUNCT
iiclr-28418	517	1	138	138	NUM
iiclr-28418	517	2	.	.	PUNCT
iiclr-28418	518	1	foreign	foreign	ADJ
iiclr-28418	518	2	account	account	NOUN
iiclr-28418	518	3	tax	tax	NOUN
iiclr-28418	518	4	compliance	compliance	NOUN
iiclr-28418	518	5	act	act	NOUN
iiclr-28418	518	6	,	,	PUNCT
iiclr-28418	518	7	taxpayer	taxpayer	NOUN
iiclr-28418	518	8	advoc	advoc	PROPN
iiclr-28418	518	9	.	.	PUNCT
iiclr-28418	519	1	serv	serv	X
iiclr-28418	519	2	.	.	PUNCT
iiclr-28418	520	1	(	(	PUNCT
iiclr-28418	520	2	last	last	ADV
iiclr-28418	520	3	visited	visit	VERB
iiclr-28418	520	4	nov	nov	PROPN
iiclr-28418	520	5	.	.	PROPN
iiclr-28418	520	6	19	19	NUM
iiclr-28418	520	7	,	,	PUNCT
iiclr-28418	520	8	2022	2022	NUM
iiclr-28418	520	9	)	)	PUNCT
iiclr-28418	520	10	,	,	PUNCT
iiclr-28418	520	11	https://www.taxpayeradvocate.irs.gov/get-help/international/foreign-account-taxcompliance-act/	https://www.taxpayeradvocate.irs.gov/get-help/international/foreign-account-taxcompliance-act/	PROPN
iiclr-28418	521	1	[	[	X
iiclr-28418	521	2	https://perma.cc/67fb-863x	https://perma.cc/67fb-863x	NOUN
iiclr-28418	521	3	]	]	PUNCT
iiclr-28418	521	4	;	;	PUNCT
iiclr-28418	521	5	see	see	VERB
iiclr-28418	521	6	also	also	ADV
iiclr-28418	521	7	foreign	foreign	ADJ
iiclr-28418	521	8	bank	bank	NOUN
iiclr-28418	521	9	and	and	CCONJ
iiclr-28418	521	10	financial	financial	ADJ
iiclr-28418	521	11	accounts	account	NOUN
iiclr-28418	521	12	,	,	PUNCT
iiclr-28418	521	13	taxpayer	taxpayer	NOUN
iiclr-28418	521	14	advoc	advoc	PROPN
iiclr-28418	521	15	.	.	PUNCT
iiclr-28418	522	1	serv	serv	PROPN
iiclr-28418	522	2	.	.	PROPN
iiclr-28418	522	3	,	,	PUNCT
iiclr-28418	522	4	https://www.taxpayeradvocate.irs.gov/get-help/international/foreignbank-financial-accounts/	https://www.taxpayeradvocate.irs.gov/get-help/international/foreignbank-financial-accounts/	PROPN
iiclr-28418	523	1	[	[	X
iiclr-28418	523	2	https://perma.cc/h8r6-frjd	https://perma.cc/h8r6-frjd	NOUN
iiclr-28418	523	3	]	]	X
iiclr-28418	523	4	(	(	PUNCT
iiclr-28418	523	5	last	last	ADV
iiclr-28418	523	6	visited	visit	VERB
iiclr-28418	523	7	nov	nov	PROPN
iiclr-28418	523	8	.	.	PROPN
iiclr-28418	523	9	19	19	NUM
iiclr-28418	523	10	,	,	PUNCT
iiclr-28418	523	11	2022	2022	NUM
iiclr-28418	523	12	)	)	PUNCT
iiclr-28418	523	13	.	.	PUNCT
iiclr-28418	524	1	139	139	NUM
iiclr-28418	524	2	.	.	PUNCT
iiclr-28418	525	1	contact	contact	VERB
iiclr-28418	525	2	us	we	PRON
iiclr-28418	525	3	,	,	PUNCT
iiclr-28418	525	4	taxpayer	taxpayer	NOUN
iiclr-28418	525	5	advoc	advoc	PROPN
iiclr-28418	525	6	.	.	PUNCT
iiclr-28418	526	1	serv	serv	X
iiclr-28418	526	2	.	.	PUNCT
iiclr-28418	527	1	(	(	PUNCT
iiclr-28418	527	2	last	last	ADV
iiclr-28418	527	3	visited	visit	VERB
iiclr-28418	527	4	nov	nov	PROPN
iiclr-28418	527	5	.	.	PROPN
iiclr-28418	527	6	19	19	NUM
iiclr-28418	527	7	,	,	PUNCT
iiclr-28418	527	8	2022	2022	NUM
iiclr-28418	527	9	)	)	PUNCT
iiclr-28418	527	10	,	,	PUNCT
iiclr-28418	527	11	https://www	https://www	PROPN
iiclr-28418	527	12	.	.	PUNCT
iiclr-28418	528	1	taxpayeradvocate.irs.gov/contact-us/	taxpayeradvocate.irs.gov/contact-us/	PROPN
iiclr-28418	529	1	[	[	X
iiclr-28418	529	2	https://perma.cc/bcx8-afyx	https://perma.cc/bcx8-afyx	PROPN
iiclr-28418	529	3	]	]	PUNCT
iiclr-28418	529	4	.	.	PUNCT
iiclr-28418	530	1	140	140	NUM
iiclr-28418	530	2	.	.	PUNCT
iiclr-28418	531	1	taxpayer	taxpayer	PROPN
iiclr-28418	531	2	advoc	advoc	PROPN
iiclr-28418	531	3	.	.	PUNCT
iiclr-28418	532	1	serv	serv	PROPN
iiclr-28418	532	2	.	.	PROPN
iiclr-28418	532	3	,	,	PUNCT
iiclr-28418	532	4	supra	supra	PROPN
iiclr-28418	532	5	note	note	VERB
iiclr-28418	532	6	137	137	NUM
iiclr-28418	532	7	.	.	PUNCT
iiclr-28418	533	1	141	141	NUM
iiclr-28418	533	2	.	.	PUNCT
iiclr-28418	534	1	i	i	PRON
iiclr-28418	534	2	d.	d.	PROPN
iiclr-28418	534	3	https://perma.cc/bcx8-afyx	https://perma.cc/bcx8-afyx	PROPN
iiclr-28418	534	4	https://taxpayeradvocate.irs.gov/contact-us	https://taxpayeradvocate.irs.gov/contact-us	NOUN
iiclr-28418	535	1	https://www	https://www	PROPN
iiclr-28418	535	2	https://perma.cc/h8r6-frjd	https://perma.cc/h8r6-frjd	PROPN
iiclr-28418	535	3	https://www.taxpayeradvocate.irs.gov/get-help/international/foreign	https://www.taxpayeradvocate.irs.gov/get-help/international/foreign	PROPN
iiclr-28418	535	4	https://perma.cc/67fb-863x	https://perma.cc/67fb-863x	ADJ
iiclr-28418	535	5	https://www.taxpayeradvocate.irs.gov/get-help/international/foreign-account-tax	https://www.taxpayeradvocate.irs.gov/get-help/international/foreign-account-tax	NOUN
iiclr-28418	535	6	https://perma.cc/548v-k2au	https://perma.cc/548v-k2au	NUM
iiclr-28418	535	7	https://www.irs.gov/advocate	https://www.irs.gov/advocate	PROPN
iiclr-28418	535	8	https://perma.cc/kdh5-usfa	https://perma.cc/kdh5-usfa	PROPN
iiclr-28418	535	9	https://www.taxpayeradvocate.irs.gov/about	https://www.taxpayeradvocate.irs.gov/about	VERB
iiclr-28418	535	10	https://perma.cc/9zx7-jm7l	https://perma.cc/9zx7-jm7l	ADP
iiclr-28418	535	11	https://www.taxpayeradvocate.irs.gov	https://www.taxpayeradvocate.irs.gov	NOUN
iiclr-28418	535	12	https://perma.cc/3xud-7p35	https://perma.cc/3xud-7p35	PROPN
iiclr-28418	535	13	https://www.irs.gov/taxpayer-advocate	https://www.irs.gov/taxpayer-advocate	PROPN
iiclr-28418	535	14	2024	2024	NUM
iiclr-28418	535	15	]	]	PUNCT
iiclr-28418	535	16	should	should	AUX
iiclr-28418	535	17	i	i	PRON
iiclr-28418	535	18	stay	stay	VERB
iiclr-28418	535	19	,	,	PUNCT
iiclr-28418	535	20	or	or	CCONJ
iiclr-28418	535	21	should	should	AUX
iiclr-28418	535	22	i	i	PRON
iiclr-28418	535	23	go	go	VERB
iiclr-28418	535	24	?	?	PUNCT
iiclr-28418	536	1	367	367	NUM
iiclr-28418	536	2	another	another	DET
iiclr-28418	536	3	service	service	NOUN
iiclr-28418	536	4	available	available	ADJ
iiclr-28418	536	5	for	for	ADP
iiclr-28418	536	6	dual	dual	ADJ
iiclr-28418	536	7	citizen	citizen	NOUN
iiclr-28418	536	8	taxpayers	taxpayer	NOUN
iiclr-28418	536	9	is	be	AUX
iiclr-28418	536	10	the	the	DET
iiclr-28418	536	11	competent	competent	ADJ
iiclr-28418	536	12	authority	authority	NOUN
iiclr-28418	536	13	program	program	NOUN
iiclr-28418	536	14	.	.	PUNCT
iiclr-28418	537	1	142	142	NUM
iiclr-28418	537	2	the	the	DET
iiclr-28418	537	3	assistance	assistance	NOUN
iiclr-28418	537	4	of	of	ADP
iiclr-28418	537	5	a	a	DET
iiclr-28418	537	6	competent	competent	ADJ
iiclr-28418	537	7	authority	authority	NOUN
iiclr-28418	537	8	is	be	AUX
iiclr-28418	537	9	only	only	ADV
iiclr-28418	537	10	available	available	ADJ
iiclr-28418	537	11	when	when	SCONJ
iiclr-28418	537	12	the	the	DET
iiclr-28418	537	13	united	united	PROPN
iiclr-28418	537	14	states	states	PROPN
iiclr-28418	537	15	has	have	VERB
iiclr-28418	537	16	a	a	DET
iiclr-28418	537	17	tax	tax	NOUN
iiclr-28418	537	18	treaty	treaty	NOUN
iiclr-28418	537	19	with	with	ADP
iiclr-28418	537	20	the	the	DET
iiclr-28418	537	21	country	country	NOUN
iiclr-28418	537	22	where	where	SCONJ
iiclr-28418	537	23	the	the	DET
iiclr-28418	537	24	dual	dual	ADJ
iiclr-28418	537	25	citizen	citizen	NOUN
iiclr-28418	537	26	resides	reside	VERB
iiclr-28418	537	27	.	.	PUNCT
iiclr-28418	538	1	143	143	NUM
iiclr-28418	538	2	additionally	additionally	ADV
iiclr-28418	538	3	,	,	PUNCT
iiclr-28418	538	4	the	the	DET
iiclr-28418	538	5	competent	competent	ADJ
iiclr-28418	538	6	authority	authority	NOUN
iiclr-28418	538	7	is	be	AUX
iiclr-28418	538	8	available	available	ADJ
iiclr-28418	538	9	when	when	SCONJ
iiclr-28418	538	10	the	the	DET
iiclr-28418	538	11	taxpayer	taxpayer	NOUN
iiclr-28418	538	12	has	have	AUX
iiclr-28418	538	13	“	"	PUNCT
iiclr-28418	538	14	been	be	AUX
iiclr-28418	538	15	denied	deny	VERB
iiclr-28418	538	16	treaty	treaty	NOUN
iiclr-28418	538	17	benefits	benefit	NOUN
iiclr-28418	538	18	or	or	CCONJ
iiclr-28418	538	19	it	it	PRON
iiclr-28418	538	20	is	be	AUX
iiclr-28418	538	21	likely	likely	ADJ
iiclr-28418	538	22	that	that	SCONJ
iiclr-28418	538	23	the	the	DET
iiclr-28418	538	24	actions	action	NOUN
iiclr-28418	538	25	of	of	ADP
iiclr-28418	538	26	the	the	DET
iiclr-28418	538	27	united	united	PROPN
iiclr-28418	538	28	states	states	PROPN
iiclr-28418	538	29	or	or	CCONJ
iiclr-28418	538	30	the	the	DET
iiclr-28418	538	31	foreign	foreign	ADJ
iiclr-28418	538	32	country	country	NOUN
iiclr-28418	538	33	have	have	AUX
iiclr-28418	538	34	resulted	result	VERB
iiclr-28418	538	35	(	(	PUNCT
iiclr-28418	538	36	or	or	CCONJ
iiclr-28418	538	37	will	will	AUX
iiclr-28418	538	38	result	result	VERB
iiclr-28418	538	39	)	)	PUNCT
iiclr-28418	538	40	in	in	ADP
iiclr-28418	538	41	double	double	ADJ
iiclr-28418	538	42	taxation	taxation	NOUN
iiclr-28418	538	43	or	or	CCONJ
iiclr-28418	538	44	taxation	taxation	NOUN
iiclr-28418	538	45	otherwise	otherwise	ADV
iiclr-28418	538	46	inconsistent	inconsistent	ADJ
iiclr-28418	538	47	with	with	ADP
iiclr-28418	538	48	the	the	DET
iiclr-28418	538	49	treaty	treaty	NOUN
iiclr-28418	538	50	.	.	PUNCT
iiclr-28418	538	51	”	"	PUNCT
iiclr-28418	539	1	144	144	NUM
iiclr-28418	539	2	the	the	DET
iiclr-28418	539	3	taxpayer	taxpayer	NOUN
iiclr-28418	539	4	has	have	VERB
iiclr-28418	539	5	“	"	PUNCT
iiclr-28418	539	6	discretion	discretion	NOUN
iiclr-28418	539	7	over	over	ADP
iiclr-28418	539	8	the	the	DET
iiclr-28418	539	9	time	time	NOUN
iiclr-28418	539	10	for	for	ADP
iiclr-28418	539	11	filing	file	VERB
iiclr-28418	539	12	a	a	DET
iiclr-28418	539	13	request	request	NOUN
iiclr-28418	539	14	;	;	PUNCT
iiclr-28418	539	15	however	however	ADV
iiclr-28418	539	16	,	,	PUNCT
iiclr-28418	539	17	delays	delay	NOUN
iiclr-28418	539	18	in	in	ADP
iiclr-28418	539	19	filing	filing	NOUN
iiclr-28418	539	20	may	may	AUX
iiclr-28418	539	21	preclude	preclude	VERB
iiclr-28418	539	22	effective	effective	ADJ
iiclr-28418	539	23	relief	relief	NOUN
iiclr-28418	539	24	.	.	PUNCT
iiclr-28418	539	25	”	"	PUNCT
iiclr-28418	540	1	145	145	NUM
iiclr-28418	540	2	to	to	PART
iiclr-28418	540	3	ensure	ensure	VERB
iiclr-28418	540	4	the	the	DET
iiclr-28418	540	5	effectiveness	effectiveness	NOUN
iiclr-28418	540	6	of	of	ADP
iiclr-28418	540	7	using	use	VERB
iiclr-28418	540	8	the	the	DET
iiclr-28418	540	9	competent	competent	ADJ
iiclr-28418	540	10	authority	authority	NOUN
iiclr-28418	540	11	service	service	NOUN
iiclr-28418	540	12	,	,	PUNCT
iiclr-28418	540	13	the	the	DET
iiclr-28418	540	14	taxpayer	taxpayer	NOUN
iiclr-28418	540	15	is	be	AUX
iiclr-28418	540	16	recommended	recommend	VERB
iiclr-28418	540	17	to	to	PART
iiclr-28418	540	18	file	file	VERB
iiclr-28418	540	19	a	a	DET
iiclr-28418	540	20	“	"	PUNCT
iiclr-28418	540	21	protective	protective	ADJ
iiclr-28418	540	22	claim	claim	NOUN
iiclr-28418	540	23	for	for	ADP
iiclr-28418	540	24	credit	credit	NOUN
iiclr-28418	540	25	or	or	CCONJ
iiclr-28418	540	26	refund	refund	NOUN
iiclr-28418	540	27	of	of	ADP
iiclr-28418	540	28	u.s	u.s	PROPN
iiclr-28418	540	29	.	.	PROPN
iiclr-28418	540	30	taxes	taxis	NOUN
iiclr-28418	540	31	in	in	ADP
iiclr-28418	540	32	accordance	accordance	NOUN
iiclr-28418	540	33	with	with	ADP
iiclr-28418	540	34	section	section	NOUN
iiclr-28418	540	35	11	11	NUM
iiclr-28418	540	36	of	of	ADP
iiclr-28418	540	37	revenue	revenue	NOUN
iiclr-28418	540	38	procedure	procedure	NOUN
iiclr-28418	540	39	2015	2015	NUM
iiclr-28418	540	40	-	-	SYM
iiclr-28418	540	41	40	40	NUM
iiclr-28418	540	42	”	"	PUNCT
iiclr-28418	540	43	and	and	CCONJ
iiclr-28418	540	44	to	to	PART
iiclr-28418	540	45	review	review	VERB
iiclr-28418	540	46	the	the	DET
iiclr-28418	540	47	oecd	oecd	PROPN
iiclr-28418	540	48	map	map	NOUN
iiclr-28418	540	49	procedures	procedure	NOUN
iiclr-28418	540	50	for	for	ADP
iiclr-28418	540	51	competent	competent	ADJ
iiclr-28418	540	52	authority	authority	NOUN
iiclr-28418	540	53	review	review	PROPN
iiclr-28418	540	54	.	.	PUNCT
iiclr-28418	541	1	146	146	NUM
iiclr-28418	541	2	competent	competent	ADJ
iiclr-28418	541	3	authority	authority	NOUN
iiclr-28418	541	4	programs	program	NOUN
iiclr-28418	541	5	are	be	AUX
iiclr-28418	541	6	one	one	NUM
iiclr-28418	541	7	route	route	NOUN
iiclr-28418	541	8	for	for	ADP
iiclr-28418	541	9	resolving	resolve	VERB
iiclr-28418	541	10	disputes	dispute	NOUN
iiclr-28418	541	11	when	when	SCONJ
iiclr-28418	541	12	the	the	DET
iiclr-28418	541	13	dispute	dispute	NOUN
iiclr-28418	541	14	lies	lie	VERB
iiclr-28418	541	15	in	in	ADP
iiclr-28418	541	16	a	a	DET
iiclr-28418	541	17	treaty	treaty	NOUN
iiclr-28418	541	18	,	,	PUNCT
iiclr-28418	541	19	but	but	CCONJ
iiclr-28418	541	20	fbar	fbar	NOUN
iiclr-28418	541	21	and	and	CCONJ
iiclr-28418	541	22	fatca	fatca	ADJ
iiclr-28418	541	23	dispute	dispute	NOUN
iiclr-28418	541	24	resolution	resolution	NOUN
iiclr-28418	541	25	is	be	AUX
iiclr-28418	541	26	limited	limit	VERB
iiclr-28418	541	27	in	in	ADP
iiclr-28418	541	28	this	this	DET
iiclr-28418	541	29	regard	regard	NOUN
iiclr-28418	541	30	,	,	PUNCT
iiclr-28418	541	31	as	as	SCONJ
iiclr-28418	541	32	treaties	treaty	NOUN
iiclr-28418	541	33	circulate	circulate	VERB
iiclr-28418	541	34	around	around	ADP
iiclr-28418	541	35	information	information	NOUN
iiclr-28418	541	36	exchanges	exchange	NOUN
iiclr-28418	541	37	generally	generally	ADV
iiclr-28418	541	38	for	for	ADP
iiclr-28418	541	39	financial	financial	ADJ
iiclr-28418	541	40	information	information	NOUN
iiclr-28418	541	41	reporting	reporting	NOUN
iiclr-28418	541	42	,	,	PUNCT
iiclr-28418	541	43	but	but	CCONJ
iiclr-28418	541	44	not	not	PART
iiclr-28418	541	45	for	for	ADP
iiclr-28418	541	46	resolving	resolve	VERB
iiclr-28418	541	47	fbar	fbar	NOUN
iiclr-28418	541	48	or	or	CCONJ
iiclr-28418	541	49	fatca	fatca	ADJ
iiclr-28418	541	50	reporting	reporting	NOUN
iiclr-28418	541	51	disputes.147	disputes.147	NOUN
iiclr-28418	541	52	an	an	DET
iiclr-28418	541	53	opportunity	opportunity	NOUN
iiclr-28418	541	54	for	for	SCONJ
iiclr-28418	541	55	taxpayers	taxpayer	NOUN
iiclr-28418	541	56	to	to	PART
iiclr-28418	541	57	become	become	VERB
iiclr-28418	541	58	compliant	compliant	ADJ
iiclr-28418	541	59	and	and	CCONJ
iiclr-28418	541	60	reduce	reduce	VERB
iiclr-28418	541	61	their	their	PRON
iiclr-28418	541	62	penalties	penalty	NOUN
iiclr-28418	541	63	in	in	ADP
iiclr-28418	541	64	relation	relation	NOUN
iiclr-28418	541	65	to	to	PART
iiclr-28418	541	66	fbar	fbar	VERB
iiclr-28418	541	67	and	and	CCONJ
iiclr-28418	541	68	fatca	fatca	ADJ
iiclr-28418	541	69	filings	filing	NOUN
iiclr-28418	541	70	came	come	VERB
iiclr-28418	541	71	through	through	ADP
iiclr-28418	541	72	the	the	DET
iiclr-28418	541	73	various	various	ADJ
iiclr-28418	541	74	offshore	offshore	ADJ
iiclr-28418	541	75	voluntary	voluntary	ADJ
iiclr-28418	541	76	disclosure	disclosure	NOUN
iiclr-28418	541	77	programs	program	NOUN
iiclr-28418	541	78	(	(	PUNCT
iiclr-28418	541	79	ovdp	ovdp	PROPN
iiclr-28418	541	80	)	)	PUNCT
iiclr-28418	541	81	issued	issue	VERB
iiclr-28418	541	82	in	in	ADP
iiclr-28418	541	83	2009	2009	NUM
iiclr-28418	541	84	,	,	PUNCT
iiclr-28418	541	85	2012	2012	NUM
iiclr-28418	541	86	,	,	PUNCT
iiclr-28418	541	87	and	and	CCONJ
iiclr-28418	541	88	2014	2014	NUM
iiclr-28418	541	89	.	.	PUNCT
iiclr-28418	542	1	148	148	NUM
iiclr-28418	542	2	the	the	DET
iiclr-28418	542	3	2009	2009	NUM
iiclr-28418	542	4	ovdp	ovdp	NOUN
iiclr-28418	542	5	was	be	AUX
iiclr-28418	542	6	the	the	DET
iiclr-28418	542	7	first	first	ADJ
iiclr-28418	542	8	of	of	ADP
iiclr-28418	542	9	the	the	DET
iiclr-28418	542	10	programs	program	NOUN
iiclr-28418	542	11	to	to	PART
iiclr-28418	542	12	incentivize	incentivize	VERB
iiclr-28418	542	13	taxpayers	taxpayer	NOUN
iiclr-28418	542	14	to	to	PART
iiclr-28418	542	15	disclose	disclose	VERB
iiclr-28418	542	16	their	their	PRON
iiclr-28418	542	17	foreign	foreign	ADJ
iiclr-28418	542	18	accounts	account	NOUN
iiclr-28418	542	19	and	and	CCONJ
iiclr-28418	542	20	assets	asset	NOUN
iiclr-28418	542	21	in	in	ADP
iiclr-28418	542	22	exchange	exchange	NOUN
iiclr-28418	542	23	for	for	ADP
iiclr-28418	542	24	a	a	DET
iiclr-28418	542	25	penalty	penalty	NOUN
iiclr-28418	542	26	generally	generally	ADV
iiclr-28418	542	27	assessed	assess	VERB
iiclr-28418	542	28	at	at	ADP
iiclr-28418	542	29	20	20	NUM
iiclr-28418	542	30	%	%	NOUN
iiclr-28418	542	31	(	(	PUNCT
iiclr-28418	542	32	but	but	CCONJ
iiclr-28418	542	33	the	the	DET
iiclr-28418	542	34	irs	irs	PROPN
iiclr-28418	542	35	later	later	ADV
iiclr-28418	542	36	had	have	VERB
iiclr-28418	542	37	limited	limit	VERB
iiclr-28418	542	38	discretion	discretion	NOUN
iiclr-28418	542	39	to	to	PART
iiclr-28418	542	40	further	far	ADV
iiclr-28418	542	41	reduce	reduce	VERB
iiclr-28418	542	42	this	this	DET
iiclr-28418	542	43	penalty).149	penalty).149	NOUN
iiclr-28418	542	44	after	after	SCONJ
iiclr-28418	542	45	the	the	DET
iiclr-28418	542	46	2009	2009	NUM
iiclr-28418	542	47	ovdp	ovdp	NOUN
iiclr-28418	542	48	closed	close	VERB
iiclr-28418	542	49	,	,	PUNCT
iiclr-28418	542	50	the	the	DET
iiclr-28418	542	51	2011	2011	NUM
iiclr-28418	542	52	offshore	offshore	ADJ
iiclr-28418	542	53	voluntary	voluntary	ADJ
iiclr-28418	542	54	disclosure	disclosure	NOUN
iiclr-28418	542	55	initiative	initiative	NOUN
iiclr-28418	542	56	(	(	PUNCT
iiclr-28418	542	57	ovdi	ovdi	NOUN
iiclr-28418	542	58	)	)	PUNCT
iiclr-28418	542	59	opened	open	VERB
iiclr-28418	542	60	.	.	PUNCT
iiclr-28418	543	1	150	150	NUM
iiclr-28418	543	2	the	the	DET
iiclr-28418	543	3	2011	2011	NUM
iiclr-28418	543	4	ovdi	ovdi	NOUN
iiclr-28418	543	5	offered	offer	VERB
iiclr-28418	543	6	taxpayers	taxpayer	NOUN
iiclr-28418	543	7	an	an	DET
iiclr-28418	543	8	opportunity	opportunity	NOUN
iiclr-28418	543	9	to	to	PART
iiclr-28418	543	10	avoid	avoid	VERB
iiclr-28418	543	11	criminal	criminal	ADJ
iiclr-28418	543	12	prosecution	prosecution	NOUN
iiclr-28418	543	13	for	for	ADP
iiclr-28418	543	14	previous	previous	ADJ
iiclr-28418	543	15	failure	failure	NOUN
iiclr-28418	543	16	to	to	PART
iiclr-28418	543	17	disclose	disclose	VERB
iiclr-28418	543	18	applicable	applicable	ADJ
iiclr-28418	543	19	foreign	foreign	ADJ
iiclr-28418	543	20	assets	asset	NOUN
iiclr-28418	543	21	or	or	CCONJ
iiclr-28418	543	22	accounts	account	NOUN
iiclr-28418	543	23	while	while	SCONJ
iiclr-28418	543	24	also	also	ADV
iiclr-28418	543	25	paying	pay	VERB
iiclr-28418	543	26	a	a	DET
iiclr-28418	543	27	maximum	maximum	ADJ
iiclr-28418	543	28	25	25	NUM
iiclr-28418	543	29	%	%	NOUN
iiclr-28418	543	30	penalty	penalty	NOUN
iiclr-28418	543	31	(	(	PUNCT
iiclr-28418	543	32	and	and	CCONJ
iiclr-28418	543	33	back	back	ADJ
iiclr-28418	543	34	taxes	taxis	NOUN
iiclr-28418	543	35	—	—	PUNCT
iiclr-28418	543	36	—	—	PUNCT
iiclr-28418	543	37	—	—	PUNCT
iiclr-28418	543	38	—	—	PUNCT
iiclr-28418	543	39	—	—	PUNCT
iiclr-28418	543	40	—	—	PUNCT
iiclr-28418	543	41	—	—	PUNCT
iiclr-28418	543	42	—	—	PUNCT
iiclr-28418	543	43	—	—	PUNCT
iiclr-28418	543	44	—	—	PUNCT
iiclr-28418	543	45	—	—	PUNCT
iiclr-28418	543	46	—	—	PUNCT
iiclr-28418	543	47	—	—	PUNCT
iiclr-28418	543	48	—	—	PUNCT
iiclr-28418	543	49	—	—	PUNCT
iiclr-28418	543	50	—	—	PUNCT
iiclr-28418	543	51	—	—	PUNCT
iiclr-28418	543	52	—	—	PUNCT
iiclr-28418	543	53	—	—	PUNCT
iiclr-28418	543	54	—	—	PUNCT
iiclr-28418	543	55	—	—	PUNCT
iiclr-28418	543	56	—	—	PUNCT
iiclr-28418	543	57	—	—	PUNCT
iiclr-28418	543	58	—	—	PUNCT
iiclr-28418	543	59	—	—	PUNCT
iiclr-28418	543	60	—	—	PUNCT
iiclr-28418	543	61	—	—	PUNCT
iiclr-28418	543	62	—	—	PUNCT
iiclr-28418	543	63	—	—	PUNCT
iiclr-28418	543	64	142	142	NUM
iiclr-28418	543	65	.	.	PUNCT
iiclr-28418	544	1	competent	competent	ADJ
iiclr-28418	544	2	authority	authority	NOUN
iiclr-28418	544	3	assistance	assistance	NOUN
iiclr-28418	544	4	,	,	PUNCT
iiclr-28418	544	5	internal	internal	ADJ
iiclr-28418	544	6	revenue	revenue	NOUN
iiclr-28418	544	7	serv	serv	NOUN
iiclr-28418	544	8	.	.	PUNCT
iiclr-28418	545	1	(	(	PUNCT
iiclr-28418	545	2	last	last	ADJ
iiclr-28418	545	3	visited	visit	VERB
iiclr-28418	545	4	oct	oct	PROPN
iiclr-28418	545	5	.	.	PROPN
iiclr-28418	545	6	12	12	NUM
iiclr-28418	545	7	,	,	PUNCT
iiclr-28418	545	8	2022	2022	NUM
iiclr-28418	545	9	)	)	PUNCT
iiclr-28418	545	10	,	,	PUNCT
iiclr-28418	545	11	https://www.irs.gov/individuals/international-taxpayers/competent-authority-assistance	https://www.irs.gov/individuals/international-taxpayers/competent-authority-assistance	PROPN
iiclr-28418	546	1	[	[	X
iiclr-28418	546	2	https://perma.cc/j69r-qckb	https://perma.cc/j69r-qckb	PROPN
iiclr-28418	546	3	]	]	SYM
iiclr-28418	546	4	.	.	PUNCT
iiclr-28418	547	1	143	143	NUM
iiclr-28418	547	2	.	.	PUNCT
iiclr-28418	548	1	i	i	PRON
iiclr-28418	548	2	d.	d.	PROPN
iiclr-28418	548	3	144	144	NUM
iiclr-28418	548	4	.	.	PUNCT
iiclr-28418	549	1	i	i	PRON
iiclr-28418	549	2	d.	d.	PROPN
iiclr-28418	549	3	145	145	NUM
iiclr-28418	549	4	.	.	PUNCT
iiclr-28418	550	1	i	i	PRON
iiclr-28418	550	2	d.	d.	PROPN
iiclr-28418	550	3	146	146	NUM
iiclr-28418	550	4	.	.	PUNCT
iiclr-28418	551	1	i	i	PRON
iiclr-28418	551	2	d.	d.	PROPN
iiclr-28418	551	3	147	147	NUM
iiclr-28418	551	4	.	.	PUNCT
iiclr-28418	552	1	see	see	VERB
iiclr-28418	552	2	beer	beer	NOUN
iiclr-28418	552	3	,	,	PUNCT
iiclr-28418	552	4	coelho	coelho	PROPN
iiclr-28418	552	5	&	&	CCONJ
iiclr-28418	552	6	leduc	leduc	PROPN
iiclr-28418	552	7	,	,	PUNCT
iiclr-28418	552	8	supra	supra	PROPN
iiclr-28418	552	9	note	note	NOUN
iiclr-28418	552	10	102	102	NUM
iiclr-28418	552	11	.	.	NOUN
iiclr-28418	552	12	148	148	NUM
iiclr-28418	552	13	.	.	PUNCT
iiclr-28418	553	1	irs	irs	PROPN
iiclr-28418	553	2	criminal	criminal	ADJ
iiclr-28418	553	3	investigation	investigation	NOUN
iiclr-28418	553	4	voluntary	voluntary	ADJ
iiclr-28418	553	5	disclosure	disclosure	NOUN
iiclr-28418	553	6	practice	practice	NOUN
iiclr-28418	553	7	,	,	PUNCT
iiclr-28418	553	8	internal	internal	ADJ
iiclr-28418	553	9	revenue	revenue	NOUN
iiclr-28418	553	10	serv	serv	X
iiclr-28418	553	11	.	.	PUNCT
iiclr-28418	553	12	,	,	PUNCT
iiclr-28418	553	13	https://www.irs.gov/compliance/criminal-investigation/irs-criminal-investigation-voluntarydisclosure-practice	https://www.irs.gov/compliance/criminal-investigation/irs-criminal-investigation-voluntarydisclosure-practice	NOUN
iiclr-28418	554	1	[	[	X
iiclr-28418	554	2	https://perma.cc/lju6-lbgs	https://perma.cc/lju6-lbgs	X
iiclr-28418	554	3	]	]	X
iiclr-28418	554	4	(	(	PUNCT
iiclr-28418	554	5	last	last	ADJ
iiclr-28418	554	6	visited	visit	VERB
iiclr-28418	554	7	may	may	PROPN
iiclr-28418	554	8	6	6	NUM
iiclr-28418	554	9	,	,	PUNCT
iiclr-28418	554	10	2022	2022	NUM
iiclr-28418	554	11	)	)	PUNCT
iiclr-28418	554	12	.	.	PUNCT
iiclr-28418	555	1	149	149	NUM
iiclr-28418	555	2	.	.	PUNCT
iiclr-28418	555	3	memorandum	memorandum	NOUN
iiclr-28418	555	4	from	from	ADP
iiclr-28418	555	5	monica	monica	PROPN
iiclr-28418	555	6	l.	l.	PROPN
iiclr-28418	555	7	baker	baker	PROPN
iiclr-28418	555	8	&	&	CCONJ
iiclr-28418	555	9	rosemary	rosemary	PROPN
iiclr-28418	555	10	sereti	sereti	PROPN
iiclr-28418	555	11	,	,	PUNCT
iiclr-28418	555	12	internal	internal	ADJ
iiclr-28418	555	13	revenue	revenue	NOUN
iiclr-28418	555	14	serv	serv	NOUN
iiclr-28418	555	15	.	.	PUNCT
iiclr-28418	555	16	,	,	PUNCT
iiclr-28418	555	17	on	on	ADP
iiclr-28418	555	18	use	use	NOUN
iiclr-28418	555	19	of	of	ADP
iiclr-28418	555	20	discretion	discretion	NOUN
iiclr-28418	555	21	on	on	ADP
iiclr-28418	555	22	2009	2009	NUM
iiclr-28418	555	23	ovdp	ovdp	ADJ
iiclr-28418	555	24	cases	case	NOUN
iiclr-28418	555	25	(	(	PUNCT
iiclr-28418	555	26	mar	mar	PROPN
iiclr-28418	555	27	.	.	PROPN
iiclr-28418	555	28	1	1	NUM
iiclr-28418	555	29	,	,	PUNCT
iiclr-28418	555	30	2011	2011	NUM
iiclr-28418	555	31	)	)	PUNCT
iiclr-28418	555	32	,	,	PUNCT
iiclr-28418	555	33	https://www.irs.gov/pub/irsdrop/ovdi_memo_use_of_discretion_3-1-11.pdf	https://www.irs.gov/pub/irsdrop/ovdi_memo_use_of_discretion_3-1-11.pdf	PROPN
iiclr-28418	555	34	[	[	X
iiclr-28418	555	35	https://perma.cc/8gsf-54d8	https://perma.cc/8gsf-54d8	X
iiclr-28418	555	36	]	]	X
iiclr-28418	555	37	;	;	PUNCT
iiclr-28418	555	38	irs	irs	PROPN
iiclr-28418	555	39	offshore	offshore	ADJ
iiclr-28418	555	40	voluntary	voluntary	ADJ
iiclr-28418	555	41	disclosure	disclosure	NOUN
iiclr-28418	555	42	efforts	effort	NOUN
iiclr-28418	555	43	produce	produce	VERB
iiclr-28418	555	44	$	$	SYM
iiclr-28418	555	45	6.5	6.5	NUM
iiclr-28418	555	46	billion	billion	NUM
iiclr-28418	555	47	;	;	PUNCT
iiclr-28418	555	48	45,000	45,000	NUM
iiclr-28418	555	49	taxpayers	taxpayer	NOUN
iiclr-28418	555	50	participate	participate	VERB
iiclr-28418	555	51	,	,	PUNCT
iiclr-28418	555	52	internal	internal	ADJ
iiclr-28418	555	53	revenue	revenue	NOUN
iiclr-28418	555	54	serv	serv	X
iiclr-28418	555	55	.	.	PUNCT
iiclr-28418	555	56	,	,	PUNCT
iiclr-28418	555	57	(	(	PUNCT
iiclr-28418	555	58	jun	jun	PROPN
iiclr-28418	555	59	.	.	PROPN
iiclr-28418	555	60	2011	2011	NUM
iiclr-28418	555	61	)	)	PUNCT
iiclr-28418	555	62	.	.	PUNCT
iiclr-28418	556	1	https://www.irs	https://www.irs	PROPN
iiclr-28418	556	2	.	.	PUNCT
iiclr-28418	557	1	gov	gov	NOUN
iiclr-28418	557	2	/	/	SYM
iiclr-28418	557	3	pub	pub	NOUN
iiclr-28418	557	4	/	/	SYM
iiclr-28418	557	5	irs	irs	PROPN
iiclr-28418	557	6	-	-	PUNCT
iiclr-28418	557	7	news	news	NOUN
iiclr-28418	557	8	/	/	SYM
iiclr-28418	557	9	fs-14	fs-14	NOUN
iiclr-28418	557	10	-	-	PUNCT
iiclr-28418	557	11	06.pdf	06.pdf	PROPN
iiclr-28418	557	12	[	[	X
iiclr-28418	557	13	https://perma.cc/8p8b-zh87	https://perma.cc/8p8b-zh87	PROPN
iiclr-28418	557	14	]	]	PUNCT
iiclr-28418	557	15	.	.	PUNCT
iiclr-28418	558	1	150	150	NUM
iiclr-28418	558	2	.	.	X
iiclr-28418	558	3	2011	2011	NUM
iiclr-28418	558	4	offshore	offshore	ADJ
iiclr-28418	558	5	voluntary	voluntary	ADJ
iiclr-28418	558	6	disclosure	disclosure	NOUN
iiclr-28418	558	7	initiative	initiative	NOUN
iiclr-28418	558	8	,	,	PUNCT
iiclr-28418	558	9	internal	internal	ADJ
iiclr-28418	558	10	revenue	revenue	NOUN
iiclr-28418	558	11	serv	serv	X
iiclr-28418	558	12	.	.	PUNCT
iiclr-28418	559	1	(	(	PUNCT
iiclr-28418	559	2	mar	mar	PROPN
iiclr-28418	559	3	.	.	PROPN
iiclr-28418	559	4	4	4	NUM
iiclr-28418	559	5	,	,	PUNCT
iiclr-28418	559	6	2020	2020	NUM
iiclr-28418	559	7	)	)	PUNCT
iiclr-28418	559	8	,	,	PUNCT
iiclr-28418	559	9	https://www.irs.gov/businesses/international-businesses/2011-offshore-voluntarydisclosure-initiative-2	https://www.irs.gov/businesses/international-businesses/2011-offshore-voluntarydisclosure-initiative-2	VERB
iiclr-28418	560	1	[	[	X
iiclr-28418	560	2	https://perma.cc/bhn3-vq4d	https://perma.cc/bhn3-vq4d	X
iiclr-28418	560	3	]	]	X
iiclr-28418	560	4	.	.	PUNCT
iiclr-28418	561	1	https://perma.cc/bhn3-vq4d	https://perma.cc/bhn3-vq4d	PROPN
iiclr-28418	561	2	https://www.irs.gov/businesses/international-businesses/2011-offshore-voluntary	https://www.irs.gov/businesses/international-businesses/2011-offshore-voluntary	PROPN
iiclr-28418	561	3	https://perma.cc/8p8b-zh87	https://perma.cc/8p8b-zh87	PROPN
iiclr-28418	561	4	https://www.irs	https://www.ir	NOUN
iiclr-28418	561	5	https://perma.cc/8gsf-54d8	https://perma.cc/8gsf-54d8	PROPN
iiclr-28418	561	6	https://www.irs.gov/pub/irs	https://www.irs.gov/pub/irs	PART
iiclr-28418	561	7	https://perma.cc/lju6-lbgs	https://perma.cc/lju6-lbgs	PROPN
iiclr-28418	561	8	https://www.irs.gov/compliance/criminal-investigation/irs-criminal-investigation-voluntary	https://www.irs.gov/compliance/criminal-investigation/irs-criminal-investigation-voluntary	PROPN
iiclr-28418	561	9	https://perma.cc/j69r-qckb	https://perma.cc/j69r-qckb	PROPN
iiclr-28418	561	10	https://www.irs.gov/individuals/international-taxpayers/competent-authority-assistance	https://www.irs.gov/individuals/international-taxpayers/competent-authority-assistance	PROPN
iiclr-28418	561	11	indiana	indiana	PROPN
iiclr-28418	561	12	int’l	int’l	NOUN
iiclr-28418	561	13	&	&	CCONJ
iiclr-28418	561	14	comp	comp	PROPN
iiclr-28418	561	15	.	.	PUNCT
iiclr-28418	562	1	law	law	NOUN
iiclr-28418	562	2	review	review	NOUN
iiclr-28418	563	1	[	[	X
iiclr-28418	563	2	vol	vol	NOUN
iiclr-28418	563	3	.	.	PUNCT
iiclr-28418	564	1	34:349	34:349	NUM
iiclr-28418	564	2	368	368	NUM
iiclr-28418	565	1	and	and	CCONJ
iiclr-28418	565	2	interest).151	interest).151	VERB
iiclr-28418	565	3	the	the	DET
iiclr-28418	565	4	2012	2012	NUM
iiclr-28418	565	5	ovdi	ovdi	NOUN
iiclr-28418	565	6	did	do	AUX
iiclr-28418	565	7	not	not	PART
iiclr-28418	565	8	deviate	deviate	VERB
iiclr-28418	565	9	much	much	ADV
iiclr-28418	565	10	from	from	ADP
iiclr-28418	565	11	its	its	PRON
iiclr-28418	565	12	2011	2011	NUM
iiclr-28418	565	13	counterpart	counterpart	NOUN
iiclr-28418	565	14	(	(	PUNCT
iiclr-28418	565	15	increased	increase	VERB
iiclr-28418	565	16	the	the	DET
iiclr-28418	565	17	maximum	maximum	ADJ
iiclr-28418	565	18	penalty	penalty	NOUN
iiclr-28418	565	19	from	from	ADP
iiclr-28418	565	20	25	25	NUM
iiclr-28418	565	21	%	%	NOUN
iiclr-28418	565	22	to	to	ADP
iiclr-28418	565	23	27.5	27.5	NUM
iiclr-28418	565	24	%	%	NOUN
iiclr-28418	565	25	)	)	PUNCT
iiclr-28418	565	26	,	,	PUNCT
iiclr-28418	565	27	but	but	CCONJ
iiclr-28418	565	28	the	the	DET
iiclr-28418	565	29	2014	2014	NUM
iiclr-28418	565	30	ovdp	ovdp	NOUN
iiclr-28418	565	31	deviated	deviate	VERB
iiclr-28418	565	32	substantially	substantially	ADV
iiclr-28418	565	33	from	from	ADP
iiclr-28418	565	34	its	its	PRON
iiclr-28418	565	35	predecessors	predecessor	NOUN
iiclr-28418	565	36	.	.	PUNCT
iiclr-28418	566	1	152	152	NUM
iiclr-28418	566	2	the	the	DET
iiclr-28418	566	3	2014	2014	NUM
iiclr-28418	566	4	ovdp	ovdp	NOUN
iiclr-28418	566	5	implemented	implement	VERB
iiclr-28418	566	6	an	an	DET
iiclr-28418	566	7	increased	increase	VERB
iiclr-28418	566	8	penalty	penalty	NOUN
iiclr-28418	566	9	limit	limit	NOUN
iiclr-28418	566	10	to	to	ADP
iiclr-28418	566	11	50	50	NUM
iiclr-28418	566	12	%	%	NOUN
iiclr-28418	566	13	on	on	ADP
iiclr-28418	566	14	certain	certain	ADJ
iiclr-28418	566	15	offshore	offshore	ADJ
iiclr-28418	566	16	accounts	account	NOUN
iiclr-28418	566	17	in	in	ADP
iiclr-28418	566	18	addition	addition	NOUN
iiclr-28418	566	19	to	to	ADP
iiclr-28418	566	20	the	the	DET
iiclr-28418	566	21	payment	payment	NOUN
iiclr-28418	566	22	of	of	ADP
iiclr-28418	566	23	back	back	ADJ
iiclr-28418	566	24	taxes	taxis	NOUN
iiclr-28418	566	25	and	and	CCONJ
iiclr-28418	566	26	interest	interest	NOUN
iiclr-28418	566	27	on	on	ADP
iiclr-28418	566	28	unfiled	unfiled	ADJ
iiclr-28418	566	29	or	or	CCONJ
iiclr-28418	566	30	incorrectly	incorrectly	ADV
iiclr-28418	566	31	filed	file	VERB
iiclr-28418	566	32	returns	return	NOUN
iiclr-28418	566	33	.	.	PUNCT
iiclr-28418	567	1	153	153	NUM
iiclr-28418	567	2	however	however	ADV
iiclr-28418	567	3	,	,	PUNCT
iiclr-28418	567	4	the	the	DET
iiclr-28418	567	5	ovdp	ovdp	NOUN
iiclr-28418	567	6	is	be	AUX
iiclr-28418	567	7	no	no	ADV
iiclr-28418	567	8	longer	long	ADV
iiclr-28418	567	9	available	available	ADJ
iiclr-28418	567	10	to	to	ADP
iiclr-28418	567	11	taxpayers	taxpayer	NOUN
iiclr-28418	567	12	,	,	PUNCT
iiclr-28418	567	13	having	having	AUX
iiclr-28418	567	14	closed	close	VERB
iiclr-28418	567	15	in	in	ADP
iiclr-28418	567	16	september	september	PROPN
iiclr-28418	567	17	of	of	ADP
iiclr-28418	567	18	2018	2018	NUM
iiclr-28418	567	19	.	.	PUNCT
iiclr-28418	568	1	154	154	NUM
iiclr-28418	568	2	iv	iv	NOUN
iiclr-28418	568	3	.	.	PUNCT
iiclr-28418	568	4	comparing	compare	VERB
iiclr-28418	568	5	canada	canada	PROPN
iiclr-28418	568	6	and	and	CCONJ
iiclr-28418	568	7	united	united	PROPN
iiclr-28418	568	8	states	states	PROPN
iiclr-28418	568	9	reporting	report	VERB
iiclr-28418	568	10	regime	regime	NOUN
iiclr-28418	568	11	a.	a.	NOUN
iiclr-28418	568	12	comparative	comparative	PROPN
iiclr-28418	568	13	law	law	NOUN
iiclr-28418	568	14	:	:	PUNCT
iiclr-28418	568	15	two	two	NUM
iiclr-28418	568	16	sides	side	NOUN
iiclr-28418	568	17	of	of	ADP
iiclr-28418	568	18	the	the	DET
iiclr-28418	568	19	compliance	compliance	NOUN
iiclr-28418	568	20	coin	coin	NOUN
iiclr-28418	568	21	while	while	SCONJ
iiclr-28418	568	22	fbar	fbar	NOUN
iiclr-28418	568	23	and	and	CCONJ
iiclr-28418	568	24	fatca	fatca	NOUN
iiclr-28418	568	25	are	be	AUX
iiclr-28418	568	26	utilized	utilize	VERB
iiclr-28418	568	27	by	by	ADP
iiclr-28418	568	28	the	the	DET
iiclr-28418	568	29	united	united	PROPN
iiclr-28418	568	30	states	states	PROPN
iiclr-28418	568	31	to	to	PART
iiclr-28418	568	32	aim	aim	VERB
iiclr-28418	568	33	for	for	ADP
iiclr-28418	568	34	compliance	compliance	NOUN
iiclr-28418	568	35	for	for	ADP
iiclr-28418	568	36	reporting	report	VERB
iiclr-28418	568	37	on	on	ADP
iiclr-28418	568	38	foreign	foreign	ADJ
iiclr-28418	568	39	financial	financial	ADJ
iiclr-28418	568	40	assets	asset	NOUN
iiclr-28418	568	41	,	,	PUNCT
iiclr-28418	568	42	the	the	DET
iiclr-28418	568	43	united	united	PROPN
iiclr-28418	568	44	states	states	PROPN
iiclr-28418	568	45	is	be	AUX
iiclr-28418	568	46	not	not	PART
iiclr-28418	568	47	alone	alone	ADJ
iiclr-28418	568	48	,	,	PUNCT
iiclr-28418	568	49	with	with	ADP
iiclr-28418	568	50	several	several	ADJ
iiclr-28418	568	51	jurisdictions	jurisdiction	NOUN
iiclr-28418	568	52	adopting	adopt	VERB
iiclr-28418	568	53	reporting	reporting	NOUN
iiclr-28418	568	54	standards	standard	NOUN
iiclr-28418	568	55	to	to	PART
iiclr-28418	568	56	maintain	maintain	VERB
iiclr-28418	568	57	compliance	compliance	NOUN
iiclr-28418	568	58	.	.	PUNCT
iiclr-28418	568	59	155	155	NUM
iiclr-28418	568	60	since	since	SCONJ
iiclr-28418	568	61	there	there	PRON
iiclr-28418	568	62	is	be	VERB
iiclr-28418	568	63	an	an	DET
iiclr-28418	568	64	overlap	overlap	NOUN
iiclr-28418	568	65	between	between	ADP
iiclr-28418	568	66	the	the	DET
iiclr-28418	568	67	goals	goal	NOUN
iiclr-28418	568	68	of	of	ADP
iiclr-28418	568	69	different	different	ADJ
iiclr-28418	568	70	reporting	reporting	NOUN
iiclr-28418	568	71	regimes	regime	NOUN
iiclr-28418	568	72	,	,	PUNCT
iiclr-28418	568	73	it	it	PRON
iiclr-28418	568	74	would	would	AUX
iiclr-28418	568	75	be	be	AUX
iiclr-28418	568	76	beneficial	beneficial	ADJ
iiclr-28418	568	77	to	to	PART
iiclr-28418	568	78	see	see	VERB
iiclr-28418	568	79	how	how	SCONJ
iiclr-28418	568	80	the	the	DET
iiclr-28418	568	81	united	united	PROPN
iiclr-28418	568	82	states	states	PROPN
iiclr-28418	568	83	attempts	attempt	VERB
iiclr-28418	568	84	to	to	PART
iiclr-28418	568	85	maintain	maintain	VERB
iiclr-28418	568	86	reporting	reporting	NOUN
iiclr-28418	568	87	compliance	compliance	NOUN
iiclr-28418	568	88	with	with	ADP
iiclr-28418	568	89	one	one	NUM
iiclr-28418	568	90	of	of	ADP
iiclr-28418	568	91	its	its	PRON
iiclr-28418	568	92	allies	ally	NOUN
iiclr-28418	568	93	:	:	PUNCT
iiclr-28418	568	94	canada	canada	PROPN
iiclr-28418	568	95	.	.	PUNCT
iiclr-28418	569	1	canada	canada	PROPN
iiclr-28418	569	2	not	not	PART
iiclr-28418	569	3	only	only	ADV
iiclr-28418	569	4	uses	use	VERB
iiclr-28418	569	5	two	two	NUM
iiclr-28418	569	6	types	type	NOUN
iiclr-28418	569	7	of	of	ADP
iiclr-28418	569	8	reporting	report	VERB
iiclr-28418	569	9	structures	structure	NOUN
iiclr-28418	569	10	that	that	PRON
iiclr-28418	569	11	have	have	VERB
iiclr-28418	569	12	goals	goal	NOUN
iiclr-28418	569	13	similar	similar	ADJ
iiclr-28418	569	14	to	to	ADP
iiclr-28418	569	15	fbar	fbar	NOUN
iiclr-28418	569	16	and	and	CCONJ
iiclr-28418	569	17	fatca	fatca	NOUN
iiclr-28418	569	18	,	,	PUNCT
iiclr-28418	569	19	but	but	CCONJ
iiclr-28418	569	20	also	also	ADV
iiclr-28418	569	21	because	because	SCONJ
iiclr-28418	569	22	canada	canada	PROPN
iiclr-28418	569	23	is	be	AUX
iiclr-28418	569	24	one	one	NUM
iiclr-28418	569	25	of	of	ADP
iiclr-28418	569	26	the	the	DET
iiclr-28418	569	27	countries	country	NOUN
iiclr-28418	569	28	that	that	PRON
iiclr-28418	569	29	has	have	AUX
iiclr-28418	569	30	established	establish	VERB
iiclr-28418	569	31	a	a	DET
iiclr-28418	569	32	heightened	heightened	ADJ
iiclr-28418	569	33	level	level	NOUN
iiclr-28418	569	34	of	of	ADP
iiclr-28418	569	35	information	information	NOUN
iiclr-28418	569	36	exchange	exchange	NOUN
iiclr-28418	569	37	with	with	ADP
iiclr-28418	569	38	the	the	DET
iiclr-28418	569	39	united	united	PROPN
iiclr-28418	569	40	states	states	PROPN
iiclr-28418	569	41	via	via	ADP
iiclr-28418	569	42	intergovernmental	intergovernmental	ADJ
iiclr-28418	569	43	agreements	agreement	NOUN
iiclr-28418	569	44	(	(	PUNCT
iiclr-28418	569	45	igas	igas	NOUN
iiclr-28418	569	46	)	)	PUNCT
iiclr-28418	569	47	.	.	PUNCT
iiclr-28418	570	1	156	156	NUM
iiclr-28418	570	2	—	—	PUNCT
iiclr-28418	570	3	—	—	PUNCT
iiclr-28418	570	4	—	—	PUNCT
iiclr-28418	570	5	—	—	PUNCT
iiclr-28418	570	6	—	—	PUNCT
iiclr-28418	570	7	—	—	PUNCT
iiclr-28418	570	8	—	—	PUNCT
iiclr-28418	570	9	—	—	PUNCT
iiclr-28418	570	10	—	—	PUNCT
iiclr-28418	570	11	—	—	PUNCT
iiclr-28418	570	12	—	—	PUNCT
iiclr-28418	570	13	—	—	PUNCT
iiclr-28418	570	14	—	—	PUNCT
iiclr-28418	570	15	—	—	PUNCT
iiclr-28418	570	16	—	—	PUNCT
iiclr-28418	570	17	—	—	PUNCT
iiclr-28418	570	18	—	—	PUNCT
iiclr-28418	570	19	—	—	PUNCT
iiclr-28418	570	20	—	—	PUNCT
iiclr-28418	570	21	—	—	PUNCT
iiclr-28418	570	22	—	—	PUNCT
iiclr-28418	570	23	—	—	PUNCT
iiclr-28418	570	24	—	—	PUNCT
iiclr-28418	570	25	—	—	PUNCT
iiclr-28418	570	26	—	—	PUNCT
iiclr-28418	570	27	—	—	PUNCT
iiclr-28418	570	28	—	—	PUNCT
iiclr-28418	570	29	—	—	PUNCT
iiclr-28418	570	30	—	—	PUNCT
iiclr-28418	570	31	151	151	NUM
iiclr-28418	570	32	.	.	PUNCT
iiclr-28418	571	1	irs	irs	PROPN
iiclr-28418	571	2	offshore	offshore	ADJ
iiclr-28418	571	3	programs	program	NOUN
iiclr-28418	571	4	produce	produce	VERB
iiclr-28418	571	5	$	$	SYM
iiclr-28418	571	6	4.4	4.4	NUM
iiclr-28418	571	7	billion	billion	NUM
iiclr-28418	571	8	to	to	ADP
iiclr-28418	571	9	date	date	NOUN
iiclr-28418	571	10	for	for	ADP
iiclr-28418	571	11	nation	nation	NOUN
iiclr-28418	571	12	’s	’s	PART
iiclr-28418	571	13	taxpayers	taxpayer	NOUN
iiclr-28418	571	14	;	;	PUNCT
iiclr-28418	571	15	offshore	offshore	ADJ
iiclr-28418	571	16	voluntary	voluntary	ADJ
iiclr-28418	571	17	disclosure	disclosure	NOUN
iiclr-28418	571	18	program	program	NOUN
iiclr-28418	571	19	reopens	reopen	VERB
iiclr-28418	571	20	,	,	PUNCT
iiclr-28418	571	21	internal	internal	ADJ
iiclr-28418	571	22	revenue	revenue	NOUN
iiclr-28418	571	23	serv	serv	NOUN
iiclr-28418	571	24	.	.	PUNCT
iiclr-28418	572	1	(	(	PUNCT
iiclr-28418	572	2	jan	jan	PROPN
iiclr-28418	572	3	.	.	PROPN
iiclr-28418	572	4	9	9	NUM
iiclr-28418	572	5	,	,	PUNCT
iiclr-28418	572	6	2012	2012	NUM
iiclr-28418	572	7	)	)	PUNCT
iiclr-28418	572	8	,	,	PUNCT
iiclr-28418	572	9	https://www.irs.gov/pub/irs-news/ir-12-005.pdf	https://www.irs.gov/pub/irs-news/ir-12-005.pdf	NOUN
iiclr-28418	573	1	[	[	X
iiclr-28418	573	2	https://perma.cc/t9nj-mp5w	https://perma.cc/t9nj-mp5w	NOUN
iiclr-28418	573	3	]	]	PUNCT
iiclr-28418	573	4	;	;	PUNCT
iiclr-28418	573	5	see	see	VERB
iiclr-28418	573	6	also	also	ADV
iiclr-28418	573	7	second	second	ADJ
iiclr-28418	573	8	special	special	ADJ
iiclr-28418	573	9	voluntary	voluntary	ADJ
iiclr-28418	573	10	disclosure	disclosure	NOUN
iiclr-28418	573	11	initiative	initiative	NOUN
iiclr-28418	573	12	opens	open	VERB
iiclr-28418	573	13	;	;	PUNCT
iiclr-28418	573	14	those	those	DET
iiclr-28418	573	15	hiding	hide	VERB
iiclr-28418	573	16	assets	asset	NOUN
iiclr-28418	573	17	offshore	offshore	ADV
iiclr-28418	573	18	face	face	VERB
iiclr-28418	573	19	aug	aug	PROPN
iiclr-28418	573	20	.	.	PROPN
iiclr-28418	573	21	31	31	NUM
iiclr-28418	573	22	deadline	deadline	NOUN
iiclr-28418	573	23	,	,	PUNCT
iiclr-28418	573	24	internal	internal	ADJ
iiclr-28418	573	25	revenue	revenue	NOUN
iiclr-28418	573	26	serv	serv	X
iiclr-28418	573	27	.	.	PUNCT
iiclr-28418	574	1	(	(	PUNCT
iiclr-28418	574	2	feb	feb	PROPN
iiclr-28418	574	3	.	.	PROPN
iiclr-28418	574	4	8	8	NUM
iiclr-28418	574	5	,	,	PUNCT
iiclr-28418	574	6	2011	2011	NUM
iiclr-28418	574	7	)	)	PUNCT
iiclr-28418	574	8	,	,	PUNCT
iiclr-28418	575	1	https://www.irs.gov/pub/irs-news/ir-11014.pdf	https://www.irs.gov/pub/irs-news/ir-11014.pdf	PROPN
iiclr-28418	576	1	[	[	X
iiclr-28418	576	2	https://perma.cc/d32g-4fmy	https://perma.cc/d32g-4fmy	PROPN
iiclr-28418	576	3	]	]	X
iiclr-28418	576	4	.	.	PUNCT
iiclr-28418	577	1	152	152	NUM
iiclr-28418	577	2	.	.	PUNCT
iiclr-28418	578	1	irs	irs	PROPN
iiclr-28418	578	2	offshore	offshore	ADJ
iiclr-28418	578	3	programs	program	NOUN
iiclr-28418	578	4	produce	produce	VERB
iiclr-28418	578	5	$	$	SYM
iiclr-28418	578	6	4.4	4.4	NUM
iiclr-28418	578	7	billion	billion	NUM
iiclr-28418	578	8	to	to	ADP
iiclr-28418	578	9	date	date	NOUN
iiclr-28418	578	10	for	for	ADP
iiclr-28418	578	11	nation	nation	NOUN
iiclr-28418	578	12	’s	’s	PART
iiclr-28418	578	13	taxpayers	taxpayer	NOUN
iiclr-28418	578	14	;	;	PUNCT
iiclr-28418	578	15	offshore	offshore	ADJ
iiclr-28418	578	16	voluntary	voluntary	ADJ
iiclr-28418	578	17	disclosure	disclosure	NOUN
iiclr-28418	578	18	program	program	NOUN
iiclr-28418	578	19	reopens	reopen	VERB
iiclr-28418	578	20	,	,	PUNCT
iiclr-28418	578	21	supra	supra	PROPN
iiclr-28418	578	22	note	note	PROPN
iiclr-28418	578	23	151	151	NUM
iiclr-28418	578	24	;	;	PUNCT
iiclr-28418	578	25	see	see	VERB
iiclr-28418	578	26	also	also	ADV
iiclr-28418	578	27	stephen	stephen	PROPN
iiclr-28418	578	28	drake	drake	PROPN
iiclr-28418	578	29	,	,	PUNCT
iiclr-28418	578	30	last	last	ADJ
iiclr-28418	578	31	chance	chance	NOUN
iiclr-28418	578	32	to	to	PART
iiclr-28418	578	33	become	become	VERB
iiclr-28418	578	34	compliant	compliant	ADJ
iiclr-28418	578	35	for	for	ADP
iiclr-28418	578	36	us	us	PROPN
iiclr-28418	578	37	taxpayers	taxpayer	NOUN
iiclr-28418	578	38	as	as	ADP
iiclr-28418	578	39	offshore	offshore	ADJ
iiclr-28418	578	40	voluntary	voluntary	ADJ
iiclr-28418	578	41	disclosure	disclosure	NOUN
iiclr-28418	578	42	program	program	NOUN
iiclr-28418	578	43	deadline	deadline	NOUN
iiclr-28418	578	44	approaches	approach	NOUN
iiclr-28418	578	45	,	,	PUNCT
iiclr-28418	578	46	pricewaterhouse	pricewaterhouse	NOUN
iiclr-28418	578	47	coopers	cooper	NOUN
iiclr-28418	578	48	(	(	PUNCT
iiclr-28418	578	49	last	last	ADV
iiclr-28418	578	50	visited	visit	VERB
iiclr-28418	578	51	nov	nov	PROPN
iiclr-28418	578	52	.	.	PROPN
iiclr-28418	578	53	20	20	NUM
iiclr-28418	578	54	,	,	PUNCT
iiclr-28418	578	55	2022	2022	NUM
iiclr-28418	578	56	)	)	PUNCT
iiclr-28418	578	57	,	,	PUNCT
iiclr-28418	578	58	https://www.pwc	https://www.pwc	NOUN
iiclr-28418	578	59	.	.	PUNCT
iiclr-28418	578	60	com	com	NOUN
iiclr-28418	578	61	/	/	SYM
iiclr-28418	578	62	m1	m1	PROPN
iiclr-28418	578	63	/	/	SYM
iiclr-28418	578	64	en	en	NOUN
iiclr-28418	578	65	/	/	SYM
iiclr-28418	578	66	tax	tax	NOUN
iiclr-28418	578	67	/	/	SYM
iiclr-28418	578	68	people	people	NOUN
iiclr-28418	578	69	-	-	PUNCT
iiclr-28418	578	70	and	and	CCONJ
iiclr-28418	578	71	-	-	PUNCT
iiclr-28418	578	72	organisation	organisation	NOUN
iiclr-28418	578	73	/	/	SYM
iiclr-28418	578	74	last	last	ADJ
iiclr-28418	578	75	-	-	PUNCT
iiclr-28418	578	76	chance	chance	NOUN
iiclr-28418	578	77	-	-	PUNCT
iiclr-28418	578	78	to	to	PART
iiclr-28418	578	79	-	-	PUNCT
iiclr-28418	578	80	become	become	VERB
iiclr-28418	578	81	-	-	PUNCT
iiclr-28418	578	82	compliant	compliant	NOUN
iiclr-28418	578	83	-	-	PUNCT
iiclr-28418	578	84	for	for	ADP
iiclr-28418	578	85	-	-	PUNCT
iiclr-28418	578	86	us	us	NOUN
iiclr-28418	578	87	-	-	PUNCT
iiclr-28418	578	88	taxpayers.pdf	taxpayers.pdf	NOUN
iiclr-28418	578	89	[	[	X
iiclr-28418	578	90	https://perma.cc/jm7q-epb2	https://perma.cc/jm7q-epb2	NOUN
iiclr-28418	578	91	]	]	X
iiclr-28418	578	92	;	;	PUNCT
iiclr-28418	578	93	see	see	VERB
iiclr-28418	578	94	also	also	ADV
iiclr-28418	578	95	irs	irs	PROPN
iiclr-28418	578	96	makes	make	VERB
iiclr-28418	578	97	changes	change	NOUN
iiclr-28418	578	98	to	to	ADP
iiclr-28418	578	99	offshore	offshore	ADJ
iiclr-28418	578	100	programs	program	NOUN
iiclr-28418	578	101	;	;	PUNCT
iiclr-28418	578	102	revisions	revision	NOUN
iiclr-28418	578	103	ease	ease	VERB
iiclr-28418	578	104	burden	burden	NOUN
iiclr-28418	578	105	and	and	CCONJ
iiclr-28418	578	106	help	help	VERB
iiclr-28418	578	107	more	more	ADJ
iiclr-28418	578	108	taxpayers	taxpayer	NOUN
iiclr-28418	578	109	come	come	VERB
iiclr-28418	578	110	into	into	ADP
iiclr-28418	578	111	compliance	compliance	NOUN
iiclr-28418	578	112	,	,	PUNCT
iiclr-28418	578	113	internal	internal	ADJ
iiclr-28418	578	114	revenue	revenue	NOUN
iiclr-28418	578	115	serv	serv	X
iiclr-28418	578	116	.	.	PUNCT
iiclr-28418	579	1	(	(	PUNCT
iiclr-28418	579	2	jun	jun	PROPN
iiclr-28418	579	3	.	.	PROPN
iiclr-28418	579	4	18	18	NUM
iiclr-28418	579	5	,	,	PUNCT
iiclr-28418	579	6	2014	2014	NUM
iiclr-28418	579	7	)	)	PUNCT
iiclr-28418	579	8	,	,	PUNCT
iiclr-28418	579	9	https://www.irs.gov/pub/irs-news/ir-14-073.pdf	https://www.irs.gov/pub/irs-news/ir-14-073.pdf	NOUN
iiclr-28418	580	1	[	[	X
iiclr-28418	580	2	https://perma.cc/3yhz-d59s	https://perma.cc/3yhz-d59s	X
iiclr-28418	580	3	]	]	PUNCT
iiclr-28418	580	4	.	.	PUNCT
iiclr-28418	581	1	153	153	NUM
iiclr-28418	581	2	.	.	PUNCT
iiclr-28418	581	3	drake	drake	PROPN
iiclr-28418	581	4	,	,	PUNCT
iiclr-28418	581	5	supra	supra	PROPN
iiclr-28418	581	6	note	note	PROPN
iiclr-28418	581	7	152	152	NUM
iiclr-28418	581	8	;	;	PUNCT
iiclr-28418	581	9	irs	irs	PROPN
iiclr-28418	581	10	makes	make	VERB
iiclr-28418	581	11	changes	change	NOUN
iiclr-28418	581	12	to	to	ADP
iiclr-28418	581	13	offshore	offshore	ADJ
iiclr-28418	581	14	programs	program	NOUN
iiclr-28418	581	15	;	;	PUNCT
iiclr-28418	581	16	revisions	revision	NOUN
iiclr-28418	581	17	ease	ease	VERB
iiclr-28418	581	18	burden	burden	NOUN
iiclr-28418	581	19	and	and	CCONJ
iiclr-28418	581	20	help	help	VERB
iiclr-28418	581	21	more	more	ADJ
iiclr-28418	581	22	taxpayers	taxpayer	NOUN
iiclr-28418	581	23	come	come	VERB
iiclr-28418	581	24	into	into	ADP
iiclr-28418	581	25	compliance	compliance	NOUN
iiclr-28418	581	26	,	,	PUNCT
iiclr-28418	581	27	supra	supra	PROPN
iiclr-28418	581	28	note	note	NOUN
iiclr-28418	581	29	152	152	NUM
iiclr-28418	581	30	.	.	PUNCT
iiclr-28418	581	31	154	154	NUM
iiclr-28418	581	32	.	.	PUNCT
iiclr-28418	582	1	closing	close	VERB
iiclr-28418	582	2	the	the	DET
iiclr-28418	582	3	2014	2014	NUM
iiclr-28418	582	4	offshore	offshore	ADJ
iiclr-28418	582	5	voluntary	voluntary	ADJ
iiclr-28418	582	6	disclosure	disclosure	NOUN
iiclr-28418	582	7	program	program	NOUN
iiclr-28418	582	8	frequently	frequently	ADV
iiclr-28418	582	9	asked	ask	VERB
iiclr-28418	582	10	questions	question	NOUN
iiclr-28418	582	11	and	and	CCONJ
iiclr-28418	582	12	answers	answer	NOUN
iiclr-28418	582	13	,	,	PUNCT
iiclr-28418	582	14	internal	internal	ADJ
iiclr-28418	582	15	revenue	revenue	NOUN
iiclr-28418	582	16	serv	serv	X
iiclr-28418	582	17	.	.	PUNCT
iiclr-28418	582	18	,	,	PUNCT
iiclr-28418	582	19	https://www.irs.gov/individuals/internationaltaxpayers/closing-the-2014-offshore-voluntary-disclosure-program-frequently-asked-questionsand-answers	https://www.irs.gov/individuals/internationaltaxpayers/closing-the-2014-offshore-voluntary-disclosure-program-frequently-asked-questionsand-answer	NOUN
iiclr-28418	583	1	[	[	X
iiclr-28418	583	2	https://perma.cc/p5pw-9488	https://perma.cc/p5pw-9488	X
iiclr-28418	583	3	]	]	X
iiclr-28418	583	4	(	(	PUNCT
iiclr-28418	583	5	last	last	ADJ
iiclr-28418	583	6	visited	visit	VERB
iiclr-28418	583	7	may	may	AUX
iiclr-28418	583	8	25	25	NUM
iiclr-28418	583	9	,	,	PUNCT
iiclr-28418	583	10	2022	2022	NUM
iiclr-28418	583	11	)	)	PUNCT
iiclr-28418	583	12	.	.	PUNCT
iiclr-28418	584	1	155	155	NUM
iiclr-28418	584	2	.	.	PUNCT
iiclr-28418	584	3	see	see	VERB
iiclr-28418	584	4	beer	beer	NOUN
iiclr-28418	584	5	,	,	PUNCT
iiclr-28418	584	6	coelho	coelho	PROPN
iiclr-28418	584	7	&	&	CCONJ
iiclr-28418	584	8	leduc	leduc	PROPN
iiclr-28418	584	9	,	,	PUNCT
iiclr-28418	584	10	supra	supra	PROPN
iiclr-28418	584	11	note	note	NOUN
iiclr-28418	584	12	102	102	NUM
iiclr-28418	584	13	.	.	X
iiclr-28418	585	1	156	156	NUM
iiclr-28418	585	2	.	.	PUNCT
iiclr-28418	586	1	agreement	agreement	NOUN
iiclr-28418	586	2	between	between	ADP
iiclr-28418	586	3	the	the	DET
iiclr-28418	586	4	government	government	NOUN
iiclr-28418	586	5	of	of	ADP
iiclr-28418	586	6	the	the	DET
iiclr-28418	586	7	united	united	PROPN
iiclr-28418	586	8	states	states	PROPN
iiclr-28418	586	9	of	of	ADP
iiclr-28418	586	10	america	america	PROPN
iiclr-28418	586	11	and	and	CCONJ
iiclr-28418	586	12	the	the	DET
iiclr-28418	586	13	government	government	NOUN
iiclr-28418	586	14	of	of	ADP
iiclr-28418	586	15	canada	canada	PROPN
iiclr-28418	586	16	to	to	PART
iiclr-28418	586	17	improve	improve	VERB
iiclr-28418	586	18	international	international	ADJ
iiclr-28418	586	19	tax	tax	NOUN
iiclr-28418	586	20	compliance	compliance	NOUN
iiclr-28418	586	21	through	through	ADP
iiclr-28418	586	22	enhanced	enhanced	ADJ
iiclr-28418	586	23	exchange	exchange	NOUN
iiclr-28418	586	24	of	of	ADP
iiclr-28418	586	25	information	information	NOUN
iiclr-28418	586	26	under	under	ADP
iiclr-28418	586	27	the	the	DET
iiclr-28418	586	28	convention	convention	NOUN
iiclr-28418	586	29	between	between	ADP
iiclr-28418	586	30	the	the	DET
iiclr-28418	586	31	united	united	PROPN
iiclr-28418	586	32	states	states	PROPN
iiclr-28418	586	33	of	of	ADP
iiclr-28418	586	34	america	america	PROPN
iiclr-28418	586	35	and	and	CCONJ
iiclr-28418	586	36	canada	canada	PROPN
iiclr-28418	586	37	with	with	ADP
iiclr-28418	586	38	respect	respect	NOUN
iiclr-28418	586	39	to	to	ADP
iiclr-28418	586	40	taxes	taxis	NOUN
iiclr-28418	586	41	on	on	ADP
iiclr-28418	586	42	income	income	NOUN
iiclr-28418	586	43	and	and	CCONJ
iiclr-28418	586	44	on	on	ADP
iiclr-28418	586	45	capital	capital	NOUN
iiclr-28418	586	46	,	,	PUNCT
iiclr-28418	586	47	u.s.-can	u.s.-can	NOUN
iiclr-28418	586	48	.	.	PROPN
iiclr-28418	586	49	,	,	PUNCT
iiclr-28418	586	50	feb	feb	PROPN
iiclr-28418	586	51	.	.	PROPN
iiclr-28418	586	52	5	5	NUM
iiclr-28418	586	53	,	,	PUNCT
iiclr-28418	586	54	2014	2014	NUM
iiclr-28418	586	55	.	.	PUNCT
iiclr-28418	587	1	https://perma.cc/p5pw-9488	https://perma.cc/p5pw-9488	PUNCT
iiclr-28418	588	1	https://www.irs.gov/individuals/international	https://www.irs.gov/individuals/international	PROPN
iiclr-28418	588	2	https://perma.cc/3yhz-d59s	https://perma.cc/3yhz-d59s	NOUN
iiclr-28418	588	3	https://www.irs.gov/pub/irs-news/ir-14-073.pdf	https://www.irs.gov/pub/irs-news/ir-14-073.pdf	NOUN
iiclr-28418	588	4	https://perma.cc/jm7q-epb2	https://perma.cc/jm7q-epb2	PROPN
iiclr-28418	588	5	https://www.pwc	https://www.pwc	NOUN
iiclr-28418	588	6	https://perma.cc/d32g-4fmy	https://perma.cc/d32g-4fmy	PROPN
iiclr-28418	588	7	https://www.irs.gov/pub/irs-news/ir-11	https://www.irs.gov/pub/irs-news/ir-11	NUM
iiclr-28418	588	8	https://perma.cc/t9nj-mp5w	https://perma.cc/t9nj-mp5w	NOUN
iiclr-28418	588	9	https://www.irs.gov/pub/irs-news/ir-12-005.pdf	https://www.irs.gov/pub/irs-news/ir-12-005.pdf	PROPN
iiclr-28418	588	10	2024	2024	NUM
iiclr-28418	588	11	]	]	PUNCT
iiclr-28418	588	12	should	should	AUX
iiclr-28418	588	13	i	i	PRON
iiclr-28418	588	14	stay	stay	VERB
iiclr-28418	588	15	,	,	PUNCT
iiclr-28418	588	16	or	or	CCONJ
iiclr-28418	588	17	should	should	AUX
iiclr-28418	588	18	i	i	PRON
iiclr-28418	588	19	go	go	VERB
iiclr-28418	588	20	?	?	PUNCT
iiclr-28418	589	1	369	369	NUM
iiclr-28418	589	2	this	this	DET
iiclr-28418	589	3	note	note	NOUN
iiclr-28418	589	4	will	will	AUX
iiclr-28418	589	5	focus	focus	VERB
iiclr-28418	589	6	on	on	ADP
iiclr-28418	589	7	requirements	requirement	NOUN
iiclr-28418	589	8	for	for	ADP
iiclr-28418	589	9	individuals	individual	NOUN
iiclr-28418	589	10	and	and	CCONJ
iiclr-28418	589	11	not	not	PART
iiclr-28418	589	12	financial	financial	ADJ
iiclr-28418	589	13	institutions	institution	NOUN
iiclr-28418	589	14	,	,	PUNCT
iiclr-28418	589	15	since	since	SCONJ
iiclr-28418	589	16	the	the	DET
iiclr-28418	589	17	goal	goal	NOUN
iiclr-28418	589	18	of	of	ADP
iiclr-28418	589	19	this	this	DET
iiclr-28418	589	20	paper	paper	NOUN
iiclr-28418	589	21	is	be	AUX
iiclr-28418	589	22	to	to	PART
iiclr-28418	589	23	provide	provide	VERB
iiclr-28418	589	24	recommendations	recommendation	NOUN
iiclr-28418	589	25	on	on	ADP
iiclr-28418	589	26	helping	help	VERB
iiclr-28418	589	27	relieve	relieve	VERB
iiclr-28418	589	28	the	the	DET
iiclr-28418	589	29	reporting	reporting	NOUN
iiclr-28418	589	30	burden	burden	NOUN
iiclr-28418	589	31	for	for	ADP
iiclr-28418	589	32	individuals	individual	NOUN
iiclr-28418	589	33	subject	subject	ADJ
iiclr-28418	589	34	to	to	ADP
iiclr-28418	589	35	fatca	fatca	NOUN
iiclr-28418	589	36	and	and	CCONJ
iiclr-28418	589	37	fbar	fbar	NOUN
iiclr-28418	589	38	.	.	PUNCT
iiclr-28418	590	1	157	157	NUM
iiclr-28418	590	2	one	one	NUM
iiclr-28418	590	3	issue	issue	NOUN
iiclr-28418	590	4	that	that	PRON
iiclr-28418	590	5	will	will	AUX
iiclr-28418	590	6	not	not	PART
iiclr-28418	590	7	be	be	AUX
iiclr-28418	590	8	fully	fully	ADV
iiclr-28418	590	9	analyzed	analyze	VERB
iiclr-28418	590	10	is	be	AUX
iiclr-28418	590	11	the	the	DET
iiclr-28418	590	12	issue	issue	NOUN
iiclr-28418	590	13	that	that	PRON
iiclr-28418	590	14	united	united	PROPN
iiclr-28418	590	15	states	states	PROPN
iiclr-28418	590	16	citizens	citizen	NOUN
iiclr-28418	590	17	have	have	VERB
iiclr-28418	590	18	with	with	ADP
iiclr-28418	590	19	acquiring	acquire	VERB
iiclr-28418	590	20	bank	bank	NOUN
iiclr-28418	590	21	accounts	account	NOUN
iiclr-28418	590	22	from	from	ADP
iiclr-28418	590	23	foreign	foreign	ADJ
iiclr-28418	590	24	institutions	institution	NOUN
iiclr-28418	590	25	.	.	PUNCT
iiclr-28418	591	1	158	158	NUM
iiclr-28418	592	1	the	the	DET
iiclr-28418	592	2	root	root	NOUN
iiclr-28418	592	3	of	of	ADP
iiclr-28418	592	4	this	this	DET
iiclr-28418	592	5	issue	issue	NOUN
iiclr-28418	592	6	stems	stem	VERB
iiclr-28418	592	7	from	from	ADP
iiclr-28418	592	8	foreign	foreign	ADJ
iiclr-28418	592	9	financial	financial	ADJ
iiclr-28418	592	10	institutions	institution	NOUN
iiclr-28418	592	11	’	'	PUNCT
iiclr-28418	592	12	(	(	PUNCT
iiclr-28418	592	13	ffis	ffis	NOUN
iiclr-28418	592	14	)	)	PUNCT
iiclr-28418	592	15	inability	inability	NOUN
iiclr-28418	592	16	to	to	PART
iiclr-28418	592	17	maintain	maintain	VERB
iiclr-28418	592	18	compliance	compliance	NOUN
iiclr-28418	592	19	with	with	ADP
iiclr-28418	592	20	fatca	fatca	NOUN
iiclr-28418	592	21	and	and	CCONJ
iiclr-28418	592	22	fbar	fbar	NOUN
iiclr-28418	592	23	,	,	PUNCT
iiclr-28418	592	24	not	not	PART
iiclr-28418	592	25	with	with	ADP
iiclr-28418	592	26	individual	individual	ADJ
iiclr-28418	592	27	compliance	compliance	NOUN
iiclr-28418	592	28	.	.	PUNCT
iiclr-28418	593	1	159	159	NUM
iiclr-28418	593	2	thus	thus	ADV
iiclr-28418	593	3	,	,	PUNCT
iiclr-28418	593	4	the	the	DET
iiclr-28418	593	5	issue	issue	NOUN
iiclr-28418	593	6	is	be	AUX
iiclr-28418	593	7	beyond	beyond	ADP
iiclr-28418	593	8	the	the	DET
iiclr-28418	593	9	scope	scope	NOUN
iiclr-28418	593	10	of	of	ADP
iiclr-28418	593	11	this	this	DET
iiclr-28418	593	12	note	note	NOUN
iiclr-28418	593	13	.	.	PUNCT
iiclr-28418	594	1	b.	b.	PROPN
iiclr-28418	594	2	fbar	fbar	PROPN
iiclr-28418	594	3	of	of	ADP
iiclr-28418	594	4	the	the	DET
iiclr-28418	594	5	north	north	NOUN
iiclr-28418	594	6	while	while	SCONJ
iiclr-28418	594	7	discussing	discuss	VERB
iiclr-28418	594	8	fbar	fbar	NOUN
iiclr-28418	594	9	’s	’s	PART
iiclr-28418	594	10	penalties	penalty	NOUN
iiclr-28418	594	11	,	,	PUNCT
iiclr-28418	594	12	it	it	PRON
iiclr-28418	594	13	is	be	AUX
iiclr-28418	594	14	important	important	ADJ
iiclr-28418	594	15	to	to	PART
iiclr-28418	594	16	remember	remember	VERB
iiclr-28418	594	17	that	that	SCONJ
iiclr-28418	594	18	one	one	NUM
iiclr-28418	594	19	of	of	ADP
iiclr-28418	594	20	the	the	DET
iiclr-28418	594	21	goals	goal	NOUN
iiclr-28418	594	22	is	be	AUX
iiclr-28418	594	23	tax	tax	NOUN
iiclr-28418	594	24	compliance	compliance	NOUN
iiclr-28418	594	25	,	,	PUNCT
iiclr-28418	594	26	a	a	DET
iiclr-28418	594	27	goal	goal	NOUN
iiclr-28418	594	28	which	which	PRON
iiclr-28418	594	29	the	the	DET
iiclr-28418	594	30	canadian	canadian	ADJ
iiclr-28418	594	31	revenue	revenue	NOUN
iiclr-28418	594	32	agency	agency	PROPN
iiclr-28418	594	33	(	(	PUNCT
iiclr-28418	594	34	cra	cra	PROPN
iiclr-28418	594	35	)	)	PUNCT
iiclr-28418	594	36	and	and	CCONJ
iiclr-28418	594	37	the	the	DET
iiclr-28418	594	38	irs	irs	PROPN
iiclr-28418	594	39	have	have	VERB
iiclr-28418	594	40	in	in	ADP
iiclr-28418	594	41	common	common	ADJ
iiclr-28418	594	42	.	.	PUNCT
iiclr-28418	595	1	160	160	NUM
iiclr-28418	595	2	the	the	DET
iiclr-28418	595	3	irs	irs	PROPN
iiclr-28418	595	4	uses	use	VERB
iiclr-28418	595	5	fbar	fbar	PROPN
iiclr-28418	595	6	to	to	PART
iiclr-28418	595	7	ensure	ensure	VERB
iiclr-28418	595	8	compliance	compliance	NOUN
iiclr-28418	595	9	when	when	SCONJ
iiclr-28418	595	10	it	it	PRON
iiclr-28418	595	11	comes	come	VERB
iiclr-28418	595	12	to	to	ADP
iiclr-28418	595	13	foreign	foreign	ADJ
iiclr-28418	595	14	accounts	account	NOUN
iiclr-28418	595	15	,	,	PUNCT
iiclr-28418	595	16	and	and	CCONJ
iiclr-28418	595	17	the	the	DET
iiclr-28418	595	18	cra	cra	PROPN
iiclr-28418	595	19	utilizes	utilize	VERB
iiclr-28418	595	20	the	the	DET
iiclr-28418	595	21	foreign	foreign	ADJ
iiclr-28418	595	22	income	income	NOUN
iiclr-28418	595	23	verification	verification	NOUN
iiclr-28418	595	24	statement	statement	NOUN
iiclr-28418	595	25	(	(	PUNCT
iiclr-28418	595	26	t1135).161	t1135).161	VERB
iiclr-28418	595	27	one	one	NUM
iiclr-28418	595	28	difference	difference	NOUN
iiclr-28418	595	29	is	be	AUX
iiclr-28418	595	30	that	that	SCONJ
iiclr-28418	595	31	the	the	DET
iiclr-28418	595	32	fbar	fbar	PROPN
iiclr-28418	595	33	reports	report	VERB
iiclr-28418	595	34	foreign	foreign	ADJ
iiclr-28418	595	35	accounts	account	NOUN
iiclr-28418	595	36	that	that	PRON
iiclr-28418	595	37	exceed	exceed	VERB
iiclr-28418	595	38	$	$	SYM
iiclr-28418	595	39	10,000	10,000	NUM
iiclr-28418	595	40	at	at	ADP
iiclr-28418	595	41	any	any	DET
iiclr-28418	595	42	time	time	NOUN
iiclr-28418	595	43	,	,	PUNCT
iiclr-28418	595	44	whereas	whereas	SCONJ
iiclr-28418	595	45	the	the	DET
iiclr-28418	595	46	t1135	t1135	NOUN
iiclr-28418	595	47	only	only	ADV
iiclr-28418	595	48	requires	require	VERB
iiclr-28418	595	49	those	those	PRON
iiclr-28418	595	50	with	with	ADP
iiclr-28418	595	51	property	property	NOUN
iiclr-28418	595	52	valuing	value	VERB
iiclr-28418	595	53	more	more	ADJ
iiclr-28418	595	54	than	than	ADP
iiclr-28418	595	55	$	$	SYM
iiclr-28418	595	56	100,000	100,000	NUM
iiclr-28418	595	57	to	to	PART
iiclr-28418	595	58	file	file	VERB
iiclr-28418	595	59	.	.	PUNCT
iiclr-28418	596	1	162	162	NUM
iiclr-28418	596	2	both	both	CCONJ
iiclr-28418	596	3	the	the	DET
iiclr-28418	596	4	fbar	fbar	NOUN
iiclr-28418	596	5	and	and	CCONJ
iiclr-28418	596	6	the	the	DET
iiclr-28418	596	7	t1135	t1135	NOUN
iiclr-28418	596	8	also	also	ADV
iiclr-28418	596	9	provide	provide	VERB
iiclr-28418	596	10	a	a	DET
iiclr-28418	596	11	simplified	simplified	ADJ
iiclr-28418	596	12	filing	filing	NOUN
iiclr-28418	596	13	method	method	NOUN
iiclr-28418	596	14	in	in	ADP
iiclr-28418	596	15	that	that	SCONJ
iiclr-28418	596	16	the	the	DET
iiclr-28418	596	17	fbar	fbar	NOUN
iiclr-28418	596	18	allows	allow	VERB
iiclr-28418	596	19	for	for	ADP
iiclr-28418	596	20	a	a	DET
iiclr-28418	596	21	“	"	PUNCT
iiclr-28418	596	22	check	check	VERB
iiclr-28418	596	23	the	the	DET
iiclr-28418	596	24	box	box	NOUN
iiclr-28418	596	25	”	"	PUNCT
iiclr-28418	596	26	report	report	NOUN
iiclr-28418	596	27	when	when	SCONJ
iiclr-28418	596	28	there	there	PRON
iiclr-28418	596	29	are	be	VERB
iiclr-28418	596	30	over	over	ADP
iiclr-28418	596	31	twenty	twenty	NUM
iiclr-28418	596	32	-	-	PUNCT
iiclr-28418	596	33	five	five	NUM
iiclr-28418	596	34	foreign	foreign	ADJ
iiclr-28418	596	35	accounts	account	NOUN
iiclr-28418	596	36	that	that	PRON
iiclr-28418	596	37	exceed	exceed	VERB
iiclr-28418	596	38	$	$	SYM
iiclr-28418	596	39	10,000	10,000	NUM
iiclr-28418	596	40	in	in	ADP
iiclr-28418	596	41	the	the	DET
iiclr-28418	596	42	tax	tax	NOUN
iiclr-28418	596	43	year	year	NOUN
iiclr-28418	596	44	,	,	PUNCT
iiclr-28418	596	45	and	and	CCONJ
iiclr-28418	596	46	part	part	NOUN
iiclr-28418	596	47	a	a	PRON
iiclr-28418	596	48	of	of	ADP
iiclr-28418	596	49	the	the	DET
iiclr-28418	596	50	t1135	t1135	NOUN
iiclr-28418	596	51	allows	allow	VERB
iiclr-28418	596	52	a	a	DET
iiclr-28418	596	53	“	"	PUNCT
iiclr-28418	596	54	check	check	VERB
iiclr-28418	596	55	the	the	DET
iiclr-28418	596	56	box	box	NOUN
iiclr-28418	596	57	”	"	PUNCT
iiclr-28418	596	58	report	report	NOUN
iiclr-28418	596	59	for	for	ADP
iiclr-28418	596	60	taxpayers	taxpayer	NOUN
iiclr-28418	596	61	with	with	ADP
iiclr-28418	596	62	foreign	foreign	ADJ
iiclr-28418	596	63	property	property	NOUN
iiclr-28418	596	64	in	in	ADP
iiclr-28418	596	65	excess	excess	NOUN
iiclr-28418	596	66	of	of	ADP
iiclr-28418	596	67	$	$	SYM
iiclr-28418	596	68	100,000	100,000	NUM
iiclr-28418	596	69	but	but	CCONJ
iiclr-28418	596	70	under	under	ADP
iiclr-28418	596	71	$	$	SYM
iiclr-28418	596	72	250,000	250,000	NUM
iiclr-28418	596	73	during	during	ADP
iiclr-28418	596	74	the	the	DET
iiclr-28418	596	75	tax	tax	NOUN
iiclr-28418	596	76	year	year	NOUN
iiclr-28418	596	77	.	.	PUNCT
iiclr-28418	597	1	163	163	NUM
iiclr-28418	597	2	the	the	DET
iiclr-28418	597	3	contrasting	contrast	VERB
iiclr-28418	597	4	point	point	NOUN
iiclr-28418	597	5	,	,	PUNCT
iiclr-28418	597	6	interestingly	interestingly	ADV
iiclr-28418	597	7	,	,	PUNCT
iiclr-28418	597	8	is	be	AUX
iiclr-28418	597	9	that	that	SCONJ
iiclr-28418	597	10	the	the	DET
iiclr-28418	597	11	fbar	fbar	NOUN
iiclr-28418	597	12	requires	require	VERB
iiclr-28418	597	13	taxpayers	taxpayer	NOUN
iiclr-28418	597	14	to	to	PART
iiclr-28418	597	15	fill	fill	VERB
iiclr-28418	597	16	out	out	ADP
iiclr-28418	597	17	the	the	DET
iiclr-28418	597	18	account	account	NOUN
iiclr-28418	597	19	information	information	NOUN
iiclr-28418	597	20	for	for	ADP
iiclr-28418	597	21	each	each	DET
iiclr-28418	597	22	account	account	NOUN
iiclr-28418	597	23	when	when	SCONJ
iiclr-28418	597	24	there	there	PRON
iiclr-28418	597	25	are	be	VERB
iiclr-28418	597	26	less	less	ADJ
iiclr-28418	597	27	than	than	ADP
iiclr-28418	597	28	twenty	twenty	NUM
iiclr-28418	597	29	-	-	PUNCT
iiclr-28418	597	30	five	five	NUM
iiclr-28418	597	31	accounts	account	NOUN
iiclr-28418	597	32	that	that	PRON
iiclr-28418	597	33	exceed	exceed	VERB
iiclr-28418	597	34	$	$	SYM
iiclr-28418	597	35	10,000	10,000	NUM
iiclr-28418	597	36	,	,	PUNCT
iiclr-28418	597	37	whereas	whereas	SCONJ
iiclr-28418	597	38	the	the	DET
iiclr-28418	597	39	cra	cra	PROPN
iiclr-28418	597	40	requires	require	VERB
iiclr-28418	597	41	filers	filer	NOUN
iiclr-28418	597	42	with	with	ADP
iiclr-28418	597	43	property	property	NOUN
iiclr-28418	597	44	exceeding	exceed	VERB
iiclr-28418	597	45	$	$	SYM
iiclr-28418	597	46	250,000	250,000	NUM
iiclr-28418	597	47	in	in	ADP
iiclr-28418	597	48	value	value	NOUN
iiclr-28418	597	49	to	to	PART
iiclr-28418	597	50	—	—	PUNCT
iiclr-28418	597	51	—	—	PUNCT
iiclr-28418	597	52	—	—	PUNCT
iiclr-28418	597	53	—	—	PUNCT
iiclr-28418	597	54	—	—	PUNCT
iiclr-28418	597	55	—	—	PUNCT
iiclr-28418	597	56	—	—	PUNCT
iiclr-28418	597	57	—	—	PUNCT
iiclr-28418	597	58	—	—	PUNCT
iiclr-28418	597	59	—	—	PUNCT
iiclr-28418	597	60	—	—	PUNCT
iiclr-28418	597	61	—	—	PUNCT
iiclr-28418	597	62	—	—	PUNCT
iiclr-28418	597	63	—	—	PUNCT
iiclr-28418	597	64	—	—	PUNCT
iiclr-28418	597	65	—	—	PUNCT
iiclr-28418	597	66	—	—	PUNCT
iiclr-28418	597	67	—	—	PUNCT
iiclr-28418	597	68	—	—	PUNCT
iiclr-28418	597	69	—	—	PUNCT
iiclr-28418	597	70	—	—	PUNCT
iiclr-28418	597	71	—	—	PUNCT
iiclr-28418	597	72	—	—	PUNCT
iiclr-28418	597	73	—	—	PUNCT
iiclr-28418	597	74	—	—	PUNCT
iiclr-28418	597	75	—	—	PUNCT
iiclr-28418	597	76	—	—	PUNCT
iiclr-28418	597	77	—	—	PUNCT
iiclr-28418	597	78	—	—	PUNCT
iiclr-28418	597	79	157	157	X
iiclr-28418	597	80	.	.	PUNCT
iiclr-28418	598	1	see	see	VERB
iiclr-28418	598	2	stephen	stephen	PROPN
iiclr-28418	598	3	gardenr	gardenr	PROPN
iiclr-28418	598	4	,	,	PUNCT
iiclr-28418	598	5	eu	eu	PROPN
iiclr-28418	598	6	to	to	PART
iiclr-28418	598	7	push	push	VERB
iiclr-28418	598	8	us	we	PRON
iiclr-28418	598	9	to	to	PART
iiclr-28418	598	10	help	help	VERB
iiclr-28418	598	11	accidental	accidental	ADJ
iiclr-28418	598	12	americans	americans	PROPN
iiclr-28418	598	13	at	at	ADP
iiclr-28418	598	14	meeting	meet	VERB
iiclr-28418	598	15	next	next	ADJ
iiclr-28418	598	16	month	month	NOUN
iiclr-28418	598	17	,	,	PUNCT
iiclr-28418	598	18	bloomberg	bloomberg	PROPN
iiclr-28418	598	19	tax	tax	NOUN
iiclr-28418	598	20	(	(	PUNCT
iiclr-28418	598	21	jan	jan	PROPN
iiclr-28418	598	22	.	.	PROPN
iiclr-28418	598	23	25	25	NUM
iiclr-28418	598	24	,	,	PUNCT
iiclr-28418	598	25	2023	2023	NUM
iiclr-28418	598	26	)	)	PUNCT
iiclr-28418	598	27	,	,	PUNCT
iiclr-28418	598	28	https://news.bloombergtax.com/daily-tax-reportinternational/eu-to-push-us-to-help-accidental-americans-at-meeting-next-month	https://news.bloombergtax.com/daily-tax-reportinternational/eu-to-push-us-to-help-accidental-americans-at-meeting-next-month	X
iiclr-28418	599	1	[	[	X
iiclr-28418	599	2	https://perma.cc/w4la-4mrv	https://perma.cc/w4la-4mrv	NOUN
iiclr-28418	599	3	]	]	PUNCT
iiclr-28418	599	4	;	;	PUNCT
iiclr-28418	599	5	see	see	VERB
iiclr-28418	599	6	also	also	ADV
iiclr-28418	599	7	michael	michael	PROPN
iiclr-28418	599	8	rapoport	rapoport	PROPN
iiclr-28418	599	9	,	,	PUNCT
iiclr-28418	599	10	treasury	treasury	PROPN
iiclr-28418	599	11	issues	issue	NOUN
iiclr-28418	599	12	fatca	fatca	ADJ
iiclr-28418	599	13	guidance	guidance	NOUN
iiclr-28418	599	14	for	for	ADP
iiclr-28418	599	15	foreign	foreign	ADJ
iiclr-28418	599	16	banks	bank	NOUN
iiclr-28418	599	17	,	,	PUNCT
iiclr-28418	599	18	residents	resident	NOUN
iiclr-28418	599	19	(	(	PUNCT
iiclr-28418	599	20	2	2	NUM
iiclr-28418	599	21	)	)	PUNCT
iiclr-28418	599	22	,	,	PUNCT
iiclr-28418	599	23	bloomberg	bloomberg	PROPN
iiclr-28418	599	24	tax	tax	NOUN
iiclr-28418	599	25	(	(	PUNCT
iiclr-28418	599	26	dec	dec	PROPN
iiclr-28418	599	27	.	.	PROPN
iiclr-28418	599	28	30	30	NUM
iiclr-28418	599	29	,	,	PUNCT
iiclr-28418	599	30	2022	2022	NUM
iiclr-28418	599	31	)	)	PUNCT
iiclr-28418	599	32	,	,	PUNCT
iiclr-28418	599	33	https://	https://	PROPN
iiclr-28418	599	34	news.bloombergtax.com/daily-tax-report/treasury-issues-guidance-on-fatca-for-foreign-banksresidents	news.bloombergtax.com/daily-tax-report/treasury-issues-guidance-on-fatca-for-foreign-banksresident	VERB
iiclr-28418	599	35	[	[	X
iiclr-28418	599	36	https://perma.cc/rvs2-r7hg	https://perma.cc/rvs2-r7hg	X
iiclr-28418	599	37	]	]	X
iiclr-28418	599	38	.	.	PUNCT
iiclr-28418	600	1	this	this	PRON
iiclr-28418	600	2	is	be	AUX
iiclr-28418	600	3	a	a	DET
iiclr-28418	600	4	solid	solid	ADJ
iiclr-28418	600	5	step	step	NOUN
iiclr-28418	600	6	in	in	ADP
iiclr-28418	600	7	the	the	DET
iiclr-28418	600	8	right	right	ADJ
iiclr-28418	600	9	direction	direction	NOUN
iiclr-28418	600	10	,	,	PUNCT
iiclr-28418	600	11	however	however	ADV
iiclr-28418	600	12	this	this	DET
iiclr-28418	600	13	change	change	NOUN
iiclr-28418	600	14	between	between	ADP
iiclr-28418	600	15	the	the	DET
iiclr-28418	600	16	united	united	PROPN
iiclr-28418	600	17	states	states	PROPN
iiclr-28418	600	18	and	and	CCONJ
iiclr-28418	600	19	eu	eu	PROPN
iiclr-28418	600	20	is	be	AUX
iiclr-28418	600	21	temporary	temporary	ADJ
iiclr-28418	600	22	and	and	CCONJ
iiclr-28418	600	23	a	a	DET
iiclr-28418	600	24	more	more	ADV
iiclr-28418	600	25	permanent	permanent	ADJ
iiclr-28418	600	26	solution	solution	NOUN
iiclr-28418	600	27	would	would	AUX
iiclr-28418	600	28	need	need	VERB
iiclr-28418	600	29	to	to	PART
iiclr-28418	600	30	be	be	AUX
iiclr-28418	600	31	made	make	VERB
iiclr-28418	600	32	.	.	PUNCT
iiclr-28418	601	1	but	but	CCONJ
iiclr-28418	601	2	again	again	ADV
iiclr-28418	601	3	,	,	PUNCT
iiclr-28418	601	4	this	this	PRON
iiclr-28418	601	5	is	be	AUX
iiclr-28418	601	6	more	more	ADJ
iiclr-28418	601	7	for	for	ADP
iiclr-28418	601	8	ffis	ffis	NOUN
iiclr-28418	601	9	.	.	PUNCT
iiclr-28418	602	1	for	for	ADP
iiclr-28418	602	2	an	an	DET
iiclr-28418	602	3	academic	academic	ADJ
iiclr-28418	602	4	article	article	NOUN
iiclr-28418	602	5	that	that	PRON
iiclr-28418	602	6	discusses	discuss	VERB
iiclr-28418	602	7	this	this	DET
iiclr-28418	602	8	impact	impact	NOUN
iiclr-28418	602	9	especially	especially	ADV
iiclr-28418	602	10	tailoring	tailor	VERB
iiclr-28418	602	11	it	it	PRON
iiclr-28418	602	12	to	to	ADP
iiclr-28418	602	13	canada	canada	PROPN
iiclr-28418	602	14	,	,	PUNCT
iiclr-28418	602	15	see	see	VERB
iiclr-28418	602	16	yvonne	yvonne	PROPN
iiclr-28418	602	17	woldeab	woldeab	PROPN
iiclr-28418	602	18	,	,	PUNCT
iiclr-28418	602	19	americans	americans	PROPN
iiclr-28418	602	20	we	we	PRON
iiclr-28418	602	21	love	love	VERB
iiclr-28418	602	22	you	you	PRON
iiclr-28418	602	23	but	but	CCONJ
iiclr-28418	602	24	ca	can	AUX
iiclr-28418	602	25	n’t	not	PART
iiclr-28418	602	26	afford	afford	VERB
iiclr-28418	602	27	you	you	PRON
iiclr-28418	602	28	,	,	PUNCT
iiclr-28418	602	29	30	30	NUM
iiclr-28418	602	30	am	am	NOUN
iiclr-28418	602	31	.	.	PUNCT
iiclr-28418	603	1	u.	u.	VERB
iiclr-28418	603	2	int’l	int’l	NUM
iiclr-28418	603	3	l.	l.	PROPN
iiclr-28418	603	4	rev	rev	PROPN
iiclr-28418	603	5	.	.	PROPN
iiclr-28418	603	6	611	611	NUM
iiclr-28418	603	7	(	(	PUNCT
iiclr-28418	603	8	2015	2015	NUM
iiclr-28418	603	9	)	)	PUNCT
iiclr-28418	603	10	.	.	PUNCT
iiclr-28418	604	1	158	158	X
iiclr-28418	604	2	.	.	PUNCT
iiclr-28418	605	1	see	see	VERB
iiclr-28418	605	2	gardenr	gardenr	PROPN
iiclr-28418	605	3	,	,	PUNCT
iiclr-28418	605	4	supra	supra	PROPN
iiclr-28418	605	5	note	note	PROPN
iiclr-28418	605	6	157	157	NUM
iiclr-28418	605	7	;	;	PUNCT
iiclr-28418	606	1	rapoport	rapoport	NOUN
iiclr-28418	606	2	,	,	PUNCT
iiclr-28418	606	3	supra	supra	PROPN
iiclr-28418	606	4	note	note	PROPN
iiclr-28418	606	5	157	157	NUM
iiclr-28418	606	6	;	;	PUNCT
iiclr-28418	606	7	woldeab	woldeab	NOUN
iiclr-28418	606	8	,	,	PUNCT
iiclr-28418	606	9	supra	supra	PROPN
iiclr-28418	606	10	note	note	NOUN
iiclr-28418	606	11	157	157	NUM
iiclr-28418	606	12	.	.	NOUN
iiclr-28418	606	13	159	159	NUM
iiclr-28418	606	14	.	.	PUNCT
iiclr-28418	607	1	see	see	VERB
iiclr-28418	607	2	gardenr	gardenr	PROPN
iiclr-28418	607	3	,	,	PUNCT
iiclr-28418	607	4	supra	supra	PROPN
iiclr-28418	607	5	note	note	PROPN
iiclr-28418	607	6	157	157	NUM
iiclr-28418	607	7	;	;	PUNCT
iiclr-28418	608	1	rapoport	rapoport	NOUN
iiclr-28418	608	2	,	,	PUNCT
iiclr-28418	608	3	supra	supra	PROPN
iiclr-28418	608	4	note	note	PROPN
iiclr-28418	608	5	157	157	NUM
iiclr-28418	608	6	;	;	PUNCT
iiclr-28418	608	7	woldeab	woldeab	NOUN
iiclr-28418	608	8	,	,	PUNCT
iiclr-28418	608	9	supra	supra	PROPN
iiclr-28418	608	10	note	note	NOUN
iiclr-28418	608	11	157	157	NUM
iiclr-28418	608	12	.	.	PUNCT
iiclr-28418	609	1	160	160	NUM
iiclr-28418	609	2	.	.	PUNCT
iiclr-28418	610	1	foreign	foreign	ADJ
iiclr-28418	610	2	income	income	NOUN
iiclr-28418	610	3	verification	verification	NOUN
iiclr-28418	610	4	,	,	PUNCT
iiclr-28418	610	5	gov’t	gov’t	NOUN
iiclr-28418	610	6	of	of	ADP
iiclr-28418	610	7	can	can	AUX
iiclr-28418	610	8	.	.	PUNCT
iiclr-28418	611	1	(	(	PUNCT
iiclr-28418	611	2	may	may	PROPN
iiclr-28418	611	3	24	24	NUM
iiclr-28418	611	4	,	,	PUNCT
iiclr-28418	611	5	2022	2022	NUM
iiclr-28418	611	6	)	)	PUNCT
iiclr-28418	611	7	,	,	PUNCT
iiclr-28418	611	8	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/informationbeen-moved/foreign-reporting/foreign-income-verification-statement.html	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/informationbeen-moved/foreign-reporting/foreign-income-verification-statement.html	VERB
iiclr-28418	612	1	[	[	X
iiclr-28418	612	2	https://perma.cc/c5nc-hppv	https://perma.cc/c5nc-hppv	NOUN
iiclr-28418	612	3	]	]	X
iiclr-28418	612	4	;	;	PUNCT
iiclr-28418	612	5	cf	cf	X
iiclr-28418	612	6	.	.	PUNCT
iiclr-28418	613	1	internal	internal	ADJ
iiclr-28418	613	2	revenue	revenue	NOUN
iiclr-28418	613	3	serv	serv	X
iiclr-28418	613	4	.	.	PUNCT
iiclr-28418	613	5	,	,	PUNCT
iiclr-28418	613	6	supra	supra	PROPN
iiclr-28418	613	7	note	note	PROPN
iiclr-28418	613	8	14	14	NUM
iiclr-28418	613	9	.	.	X
iiclr-28418	613	10	161	161	NUM
iiclr-28418	613	11	.	.	PUNCT
iiclr-28418	614	1	see	see	VERB
iiclr-28418	614	2	gov’t	gov’t	NOUN
iiclr-28418	614	3	of	of	ADP
iiclr-28418	614	4	can	can	AUX
iiclr-28418	614	5	.	.	PUNCT
iiclr-28418	615	1	,	,	PUNCT
iiclr-28418	615	2	supra	supra	PROPN
iiclr-28418	615	3	note	note	VERB
iiclr-28418	615	4	160	160	NUM
iiclr-28418	615	5	;	;	PUNCT
iiclr-28418	615	6	internal	internal	ADJ
iiclr-28418	615	7	revenue	revenue	NOUN
iiclr-28418	615	8	serv	serv	X
iiclr-28418	615	9	.	.	PUNCT
iiclr-28418	615	10	,	,	PUNCT
iiclr-28418	615	11	supra	supra	PROPN
iiclr-28418	615	12	note	note	PROPN
iiclr-28418	615	13	14	14	NUM
iiclr-28418	615	14	.	.	PUNCT
iiclr-28418	616	1	162	162	NUM
iiclr-28418	616	2	.	.	X
iiclr-28418	617	1	31	31	NUM
iiclr-28418	617	2	c.f.r	c.f.r	NOUN
iiclr-28418	617	3	.	.	PUNCT
iiclr-28418	618	1	§	§	PROPN
iiclr-28418	618	2	1010.306(c	1010.306(c	NUM
iiclr-28418	618	3	)	)	PUNCT
iiclr-28418	618	4	(	(	PUNCT
iiclr-28418	618	5	2023	2023	NUM
iiclr-28418	618	6	)	)	PUNCT
iiclr-28418	618	7	;	;	PUNCT
iiclr-28418	618	8	see	see	VERB
iiclr-28418	618	9	also	also	ADV
iiclr-28418	618	10	gov’t	gov’t	NOUN
iiclr-28418	618	11	of	of	ADP
iiclr-28418	618	12	can	can	AUX
iiclr-28418	618	13	.	.	PUNCT
iiclr-28418	618	14	,	,	PUNCT
iiclr-28418	618	15	supra	supra	PROPN
iiclr-28418	618	16	note	note	PROPN
iiclr-28418	618	17	160	160	NUM
iiclr-28418	618	18	.	.	NOUN
iiclr-28418	618	19	163	163	NUM
iiclr-28418	618	20	.	.	NOUN
iiclr-28418	618	21	31	31	NUM
iiclr-28418	618	22	c.f.r	c.f.r	NOUN
iiclr-28418	618	23	.	.	PUNCT
iiclr-28418	619	1	§	§	PROPN
iiclr-28418	619	2	1010.350(g	1010.350(g	PROPN
iiclr-28418	619	3	)	)	PUNCT
iiclr-28418	619	4	(	(	PUNCT
iiclr-28418	619	5	2023	2023	NUM
iiclr-28418	619	6	)	)	PUNCT
iiclr-28418	619	7	;	;	PUNCT
iiclr-28418	619	8	see	see	VERB
iiclr-28418	619	9	also	also	ADV
iiclr-28418	619	10	gov’t	gov’t	NOUN
iiclr-28418	619	11	of	of	ADP
iiclr-28418	619	12	can	can	AUX
iiclr-28418	619	13	.	.	PUNCT
iiclr-28418	619	14	,	,	PUNCT
iiclr-28418	619	15	supra	supra	PROPN
iiclr-28418	619	16	note	note	PROPN
iiclr-28418	619	17	160	160	NUM
iiclr-28418	619	18	.	.	PUNCT
iiclr-28418	620	1	https://perma.cc/c5nc-hppv	https://perma.cc/c5nc-hppv	PROPN
iiclr-28418	620	2	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information	PROPN
iiclr-28418	620	3	https://perma.cc/rvs2-r7hg	https://perma.cc/rvs2-r7hg	PROPN
iiclr-28418	620	4	https://news.bloombergtax.com/daily-tax-report/treasury-issues-guidance-on-fatca-for-foreign-banks	https://news.bloombergtax.com/daily-tax-report/treasury-issues-guidance-on-fatca-for-foreign-bank	VERB
iiclr-28418	620	5	https://perma.cc/w4la-4mrv	https://perma.cc/w4la-4mrv	PROPN
iiclr-28418	620	6	https://news.bloombergtax.com/daily-tax-report	https://news.bloombergtax.com/daily-tax-report	PROPN
iiclr-28418	620	7	indiana	indiana	PROPN
iiclr-28418	620	8	int’l	int’l	PROPN
iiclr-28418	620	9	&	&	CCONJ
iiclr-28418	620	10	comp	comp	PROPN
iiclr-28418	620	11	.	.	PUNCT
iiclr-28418	621	1	law	law	NOUN
iiclr-28418	621	2	review	review	NOUN
iiclr-28418	622	1	[	[	X
iiclr-28418	622	2	vol	vol	NOUN
iiclr-28418	622	3	.	.	PUNCT
iiclr-28418	623	1	34:349	34:349	NUM
iiclr-28418	623	2	370	370	NUM
iiclr-28418	623	3	write	write	VERB
iiclr-28418	623	4	out	out	ADP
iiclr-28418	623	5	the	the	DET
iiclr-28418	623	6	details	detail	NOUN
iiclr-28418	623	7	for	for	ADP
iiclr-28418	623	8	assets	asset	NOUN
iiclr-28418	623	9	using	use	VERB
iiclr-28418	623	10	the	the	DET
iiclr-28418	623	11	more	more	ADV
iiclr-28418	623	12	detailed	detailed	ADJ
iiclr-28418	623	13	part	part	NOUN
iiclr-28418	623	14	b	b	NOUN
iiclr-28418	623	15	of	of	ADP
iiclr-28418	623	16	the	the	DET
iiclr-28418	623	17	t1135.164	t1135.164	NOUN
iiclr-28418	623	18	c.	c.	PROPN
iiclr-28418	623	19	fatca	fatca	PROPN
iiclr-28418	623	20	the	the	DET
iiclr-28418	623	21	outlier	outlier	NOUN
iiclr-28418	623	22	at	at	ADP
iiclr-28418	623	23	first	first	ADJ
iiclr-28418	623	24	blush	blush	NOUN
iiclr-28418	623	25	,	,	PUNCT
iiclr-28418	623	26	it	it	PRON
iiclr-28418	623	27	may	may	AUX
iiclr-28418	623	28	seem	seem	VERB
iiclr-28418	623	29	that	that	SCONJ
iiclr-28418	623	30	the	the	DET
iiclr-28418	623	31	united	united	PROPN
iiclr-28418	623	32	states	states	PROPN
iiclr-28418	623	33	is	be	AUX
iiclr-28418	623	34	a	a	DET
iiclr-28418	623	35	global	global	ADJ
iiclr-28418	623	36	outlier	outlier	NOUN
iiclr-28418	623	37	in	in	ADP
iiclr-28418	623	38	its	its	PRON
iiclr-28418	623	39	use	use	NOUN
iiclr-28418	623	40	of	of	ADP
iiclr-28418	623	41	fatca	fatca	NOUN
iiclr-28418	623	42	as	as	ADP
iiclr-28418	623	43	part	part	NOUN
iiclr-28418	623	44	of	of	ADP
iiclr-28418	623	45	its	its	PRON
iiclr-28418	623	46	asset	asset	NOUN
iiclr-28418	623	47	reporting	reporting	NOUN
iiclr-28418	623	48	regime	regime	NOUN
iiclr-28418	623	49	.	.	PUNCT
iiclr-28418	624	1	however	however	ADV
iiclr-28418	624	2	,	,	PUNCT
iiclr-28418	624	3	when	when	SCONJ
iiclr-28418	624	4	taking	take	VERB
iiclr-28418	624	5	a	a	DET
iiclr-28418	624	6	look	look	NOUN
iiclr-28418	624	7	at	at	ADP
iiclr-28418	624	8	canada	canada	PROPN
iiclr-28418	624	9	and	and	CCONJ
iiclr-28418	624	10	the	the	DET
iiclr-28418	624	11	roughly	roughly	ADV
iiclr-28418	624	12	other	other	ADJ
iiclr-28418	624	13	100	100	NUM
iiclr-28418	624	14	jurisdictions	jurisdiction	NOUN
iiclr-28418	624	15	that	that	PRON
iiclr-28418	624	16	use	use	VERB
iiclr-28418	624	17	the	the	DET
iiclr-28418	624	18	common	common	ADJ
iiclr-28418	624	19	reporting	reporting	NOUN
iiclr-28418	624	20	standard	standard	NOUN
iiclr-28418	624	21	(	(	PUNCT
iiclr-28418	624	22	crs	crs	PROPN
iiclr-28418	624	23	)	)	PUNCT
iiclr-28418	624	24	,	,	PUNCT
iiclr-28418	624	25	it	it	PRON
iiclr-28418	624	26	is	be	AUX
iiclr-28418	624	27	apparent	apparent	ADJ
iiclr-28418	624	28	that	that	SCONJ
iiclr-28418	624	29	there	there	PRON
iiclr-28418	624	30	are	be	VERB
iiclr-28418	624	31	some	some	DET
iiclr-28418	624	32	similarities	similarity	NOUN
iiclr-28418	624	33	between	between	ADP
iiclr-28418	624	34	the	the	DET
iiclr-28418	624	35	two	two	NUM
iiclr-28418	624	36	regimes.165	regimes.165	NOUN
iiclr-28418	624	37	afterall	afterall	PROPN
iiclr-28418	624	38	,	,	PUNCT
iiclr-28418	624	39	the	the	DET
iiclr-28418	624	40	crs	crs	PROPN
iiclr-28418	624	41	was	be	AUX
iiclr-28418	624	42	inspired	inspire	VERB
iiclr-28418	624	43	by	by	ADP
iiclr-28418	624	44	what	what	PRON
iiclr-28418	624	45	fatca	fatca	NOUN
iiclr-28418	624	46	aimed	aim	VERB
iiclr-28418	624	47	to	to	PART
iiclr-28418	624	48	achieve	achieve	VERB
iiclr-28418	624	49	by	by	ADP
iiclr-28418	624	50	creating	create	VERB
iiclr-28418	624	51	an	an	DET
iiclr-28418	624	52	exchange	exchange	NOUN
iiclr-28418	624	53	network	network	NOUN
iiclr-28418	624	54	to	to	PART
iiclr-28418	624	55	curb	curb	VERB
iiclr-28418	624	56	tax	tax	NOUN
iiclr-28418	624	57	evasion	evasion	NOUN
iiclr-28418	624	58	.	.	PUNCT
iiclr-28418	625	1	166	166	NUM
iiclr-28418	625	2	crs	crs	NOUN
iiclr-28418	625	3	jurisdictions	jurisdiction	NOUN
iiclr-28418	625	4	generally	generally	ADV
iiclr-28418	625	5	coordinate	coordinate	VERB
iiclr-28418	625	6	to	to	PART
iiclr-28418	625	7	report	report	VERB
iiclr-28418	625	8	information	information	NOUN
iiclr-28418	625	9	on	on	ADP
iiclr-28418	625	10	residents	resident	NOUN
iiclr-28418	625	11	of	of	ADP
iiclr-28418	625	12	that	that	DET
iiclr-28418	625	13	jurisdiction	jurisdiction	NOUN
iiclr-28418	625	14	for	for	ADP
iiclr-28418	625	15	tax	tax	NOUN
iiclr-28418	625	16	compliance	compliance	NOUN
iiclr-28418	625	17	,	,	PUNCT
iiclr-28418	625	18	but	but	CCONJ
iiclr-28418	625	19	canada	canada	PROPN
iiclr-28418	625	20	has	have	AUX
iiclr-28418	625	21	also	also	ADV
iiclr-28418	625	22	adopted	adopt	VERB
iiclr-28418	625	23	the	the	DET
iiclr-28418	625	24	crs	crs	PROPN
iiclr-28418	625	25	“	"	PUNCT
iiclr-28418	625	26	wider	wide	ADJ
iiclr-28418	625	27	approach	approach	NOUN
iiclr-28418	625	28	,	,	PUNCT
iiclr-28418	625	29	”	"	PUNCT
iiclr-28418	625	30	meaning	mean	VERB
iiclr-28418	625	31	that	that	SCONJ
iiclr-28418	625	32	canadian	canadian	ADJ
iiclr-28418	625	33	financial	financial	ADJ
iiclr-28418	625	34	institutions	institution	NOUN
iiclr-28418	625	35	have	have	VERB
iiclr-28418	625	36	a	a	DET
iiclr-28418	625	37	duty	duty	NOUN
iiclr-28418	625	38	to	to	PART
iiclr-28418	625	39	report	report	VERB
iiclr-28418	625	40	on	on	ADP
iiclr-28418	625	41	account	account	NOUN
iiclr-28418	625	42	holders	holder	NOUN
iiclr-28418	625	43	living	live	VERB
iiclr-28418	625	44	in	in	ADP
iiclr-28418	625	45	any	any	DET
iiclr-28418	625	46	jurisdiction	jurisdiction	NOUN
iiclr-28418	625	47	,	,	PUNCT
iiclr-28418	625	48	not	not	PART
iiclr-28418	625	49	just	just	ADV
iiclr-28418	625	50	the	the	DET
iiclr-28418	625	51	united	united	PROPN
iiclr-28418	625	52	states	states	PROPN
iiclr-28418	625	53	and	and	CCONJ
iiclr-28418	625	54	canada	canada	PROPN
iiclr-28418	625	55	.	.	PUNCT
iiclr-28418	626	1	167	167	NUM
iiclr-28418	626	2	the	the	DET
iiclr-28418	626	3	united	united	PROPN
iiclr-28418	626	4	states	states	PROPN
iiclr-28418	626	5	,	,	PUNCT
iiclr-28418	626	6	on	on	ADP
iiclr-28418	626	7	the	the	DET
iiclr-28418	626	8	other	other	ADJ
iiclr-28418	626	9	hand	hand	NOUN
iiclr-28418	626	10	,	,	PUNCT
iiclr-28418	626	11	negotiates	negotiate	VERB
iiclr-28418	626	12	information	information	NOUN
iiclr-28418	626	13	exchanges	exchange	NOUN
iiclr-28418	626	14	that	that	PRON
iiclr-28418	626	15	help	help	VERB
iiclr-28418	626	16	satisfy	satisfy	VERB
iiclr-28418	626	17	fatca	fatca	ADJ
iiclr-28418	626	18	reporting	report	VERB
iiclr-28418	626	19	obligations	obligation	NOUN
iiclr-28418	626	20	by	by	ADP
iiclr-28418	626	21	negotiating	negotiate	VERB
iiclr-28418	626	22	intergovernmental	intergovernmental	ADJ
iiclr-28418	626	23	agreements	agreement	NOUN
iiclr-28418	626	24	(	(	PUNCT
iiclr-28418	626	25	igas	iga	NOUN
iiclr-28418	626	26	)	)	PUNCT
iiclr-28418	626	27	on	on	ADP
iiclr-28418	626	28	different	different	ADJ
iiclr-28418	626	29	model	model	NOUN
iiclr-28418	626	30	standards	standard	NOUN
iiclr-28418	626	31	.	.	PUNCT
iiclr-28418	627	1	168	168	NUM
iiclr-28418	627	2	these	these	DET
iiclr-28418	627	3	models	model	NOUN
iiclr-28418	627	4	generally	generally	ADV
iiclr-28418	627	5	allow	allow	VERB
iiclr-28418	627	6	for	for	ADP
iiclr-28418	627	7	different	different	ADJ
iiclr-28418	627	8	levels	level	NOUN
iiclr-28418	627	9	of	of	ADP
iiclr-28418	627	10	reporting	reporting	NOUN
iiclr-28418	627	11	and	and	CCONJ
iiclr-28418	627	12	privileges	privilege	NOUN
iiclr-28418	627	13	to	to	ADP
iiclr-28418	627	14	the	the	DET
iiclr-28418	627	15	other	other	ADJ
iiclr-28418	627	16	jurisdiction	jurisdiction	NOUN
iiclr-28418	627	17	,	,	PUNCT
iiclr-28418	627	18	with	with	ADP
iiclr-28418	627	19	model	model	NOUN
iiclr-28418	627	20	1a	1a	PROPN
iiclr-28418	627	21	igas	igas	NOUN
iiclr-28418	627	22	allowing	allow	VERB
iiclr-28418	627	23	for	for	ADP
iiclr-28418	627	24	reciprocity	reciprocity	NOUN
iiclr-28418	627	25	of	of	ADP
iiclr-28418	627	26	information	information	NOUN
iiclr-28418	627	27	to	to	ADP
iiclr-28418	627	28	the	the	DET
iiclr-28418	627	29	jurisdiction	jurisdiction	NOUN
iiclr-28418	627	30	’s	’s	PART
iiclr-28418	627	31	competent	competent	ADJ
iiclr-28418	627	32	authority	authority	NOUN
iiclr-28418	627	33	,	,	PUNCT
iiclr-28418	627	34	while	while	SCONJ
iiclr-28418	627	35	model	model	NOUN
iiclr-28418	627	36	1b	1b	NUM
iiclr-28418	627	37	igas	igas	NOUN
iiclr-28418	627	38	generally	generally	ADV
iiclr-28418	627	39	do	do	AUX
iiclr-28418	627	40	not.169	not.169	VERB
iiclr-28418	627	41	this	this	DET
iiclr-28418	627	42	degree	degree	NOUN
iiclr-28418	627	43	of	of	ADP
iiclr-28418	627	44	reciprocity	reciprocity	NOUN
iiclr-28418	627	45	is	be	AUX
iiclr-28418	627	46	also	also	ADV
iiclr-28418	627	47	a	a	DET
iiclr-28418	627	48	key	key	ADJ
iiclr-28418	627	49	difference	difference	NOUN
iiclr-28418	627	50	between	between	ADP
iiclr-28418	627	51	the	the	DET
iiclr-28418	627	52	crs	crs	PROPN
iiclr-28418	627	53	and	and	CCONJ
iiclr-28418	627	54	fatca	fatca	PROPN
iiclr-28418	627	55	;	;	PUNCT
iiclr-28418	627	56	the	the	DET
iiclr-28418	627	57	crs	crs	PROPN
iiclr-28418	627	58	was	be	AUX
iiclr-28418	627	59	designed	design	VERB
iiclr-28418	627	60	with	with	ADP
iiclr-28418	627	61	the	the	DET
iiclr-28418	627	62	idea	idea	NOUN
iiclr-28418	627	63	of	of	ADP
iiclr-28418	627	64	full	full	ADJ
iiclr-28418	627	65	reciprocity	reciprocity	NOUN
iiclr-28418	627	66	to	to	PART
iiclr-28418	627	67	curb	curb	VERB
iiclr-28418	627	68	the	the	DET
iiclr-28418	627	69	threat	threat	NOUN
iiclr-28418	627	70	of	of	ADP
iiclr-28418	627	71	tax	tax	NOUN
iiclr-28418	627	72	evasion	evasion	NOUN
iiclr-28418	627	73	,	,	PUNCT
iiclr-28418	627	74	but	but	CCONJ
iiclr-28418	627	75	fatca	fatca	NOUN
iiclr-28418	627	76	’s	’s	PART
iiclr-28418	627	77	difference	difference	NOUN
iiclr-28418	627	78	in	in	ADP
iiclr-28418	627	79	models	model	NOUN
iiclr-28418	627	80	creates	create	VERB
iiclr-28418	627	81	selective	selective	ADJ
iiclr-28418	627	82	barriers	barrier	NOUN
iiclr-28418	627	83	for	for	ADP
iiclr-28418	627	84	similar	similar	ADJ
iiclr-28418	627	85	reciprocity	reciprocity	NOUN
iiclr-28418	627	86	from	from	ADP
iiclr-28418	627	87	jurisdiction	jurisdiction	NOUN
iiclr-28418	627	88	to	to	ADP
iiclr-28418	627	89	jurisdiction	jurisdiction	NOUN
iiclr-28418	627	90	.	.	PUNCT
iiclr-28418	628	1	170	170	NUM
iiclr-28418	628	2	relevantly	relevantly	ADV
iiclr-28418	628	3	,	,	PUNCT
iiclr-28418	628	4	the	the	DET
iiclr-28418	628	5	model	model	NOUN
iiclr-28418	628	6	1	1	NUM
iiclr-28418	628	7	fatca	fatca	PROPN
iiclr-28418	628	8	iga	iga	PROPN
iiclr-28418	628	9	agreements	agreement	NOUN
iiclr-28418	628	10	and	and	CCONJ
iiclr-28418	628	11	the	the	DET
iiclr-28418	628	12	crs	crs	PROPN
iiclr-28418	628	13	apply	apply	VERB
iiclr-28418	628	14	identical	identical	ADJ
iiclr-28418	628	15	definitions	definition	NOUN
iiclr-28418	628	16	for	for	ADP
iiclr-28418	628	17	united	united	PROPN
iiclr-28418	628	18	states	states	PROPN
iiclr-28418	628	19	citizens	citizen	NOUN
iiclr-28418	628	20	,	,	PUNCT
iiclr-28418	628	21	which	which	PRON
iiclr-28418	628	22	require	require	VERB
iiclr-28418	628	23	united	united	PROPN
iiclr-28418	628	24	states	states	PROPN
iiclr-28418	628	25	citizens	citizen	NOUN
iiclr-28418	628	26	and	and	CCONJ
iiclr-28418	628	27	residents	resident	NOUN
iiclr-28418	628	28	to	to	PART
iiclr-28418	628	29	still	still	ADV
iiclr-28418	628	30	be	be	AUX
iiclr-28418	628	31	reported	report	VERB
iiclr-28418	628	32	.	.	PUNCT
iiclr-28418	629	1	171	171	NUM
iiclr-28418	629	2	one	one	NUM
iiclr-28418	629	3	distinct	distinct	ADJ
iiclr-28418	629	4	difference	difference	NOUN
iiclr-28418	629	5	is	be	AUX
iiclr-28418	629	6	that	that	SCONJ
iiclr-28418	629	7	while	while	SCONJ
iiclr-28418	629	8	both	both	DET
iiclr-28418	629	9	crs	crs	PROPN
iiclr-28418	629	10	and	and	CCONJ
iiclr-28418	629	11	fatca	fatca	NOUN
iiclr-28418	629	12	have	have	VERB
iiclr-28418	629	13	some	some	DET
iiclr-28418	629	14	variant	variant	NOUN
iiclr-28418	629	15	of	of	ADP
iiclr-28418	629	16	an	an	DET
iiclr-28418	629	17	automatic	automatic	ADJ
iiclr-28418	629	18	exchange	exchange	NOUN
iiclr-28418	629	19	of	of	ADP
iiclr-28418	629	20	information	information	NOUN
iiclr-28418	629	21	system	system	NOUN
iiclr-28418	629	22	(	(	PUNCT
iiclr-28418	629	23	aeoi	aeoi	NOUN
iiclr-28418	629	24	)	)	PUNCT
iiclr-28418	629	25	,	,	PUNCT
iiclr-28418	629	26	the	the	DET
iiclr-28418	629	27	two	two	NUM
iiclr-28418	629	28	differ	differ	VERB
iiclr-28418	629	29	in	in	ADP
iiclr-28418	629	30	the	the	DET
iiclr-28418	629	31	level	level	NOUN
iiclr-28418	629	32	of	of	ADP
iiclr-28418	629	33	reciprocity	reciprocity	NOUN
iiclr-28418	629	34	of	of	ADP
iiclr-28418	629	35	information	information	NOUN
iiclr-28418	629	36	.	.	PUNCT
iiclr-28418	630	1	172	172	NUM
iiclr-28418	630	2	additionally	additionally	ADV
iiclr-28418	630	3	,	,	PUNCT
iiclr-28418	630	4	a	a	DET
iiclr-28418	630	5	contrasting	contrast	VERB
iiclr-28418	630	6	point	point	NOUN
iiclr-28418	630	7	between	between	ADP
iiclr-28418	630	8	fatca	fatca	NOUN
iiclr-28418	630	9	and	and	CCONJ
iiclr-28418	630	10	the	the	DET
iiclr-28418	630	11	crs	crs	PROPN
iiclr-28418	630	12	is	be	AUX
iiclr-28418	630	13	that	that	SCONJ
iiclr-28418	630	14	there	there	ADV
iiclr-28418	630	15	—	—	PUNCT
iiclr-28418	630	16	—	—	PUNCT
iiclr-28418	630	17	—	—	PUNCT
iiclr-28418	630	18	—	—	PUNCT
iiclr-28418	630	19	—	—	PUNCT
iiclr-28418	630	20	—	—	PUNCT
iiclr-28418	630	21	—	—	PUNCT
iiclr-28418	630	22	—	—	PUNCT
iiclr-28418	630	23	—	—	PUNCT
iiclr-28418	630	24	—	—	PUNCT
iiclr-28418	630	25	—	—	PUNCT
iiclr-28418	630	26	—	—	PUNCT
iiclr-28418	630	27	—	—	PUNCT
iiclr-28418	630	28	—	—	PUNCT
iiclr-28418	630	29	—	—	PUNCT
iiclr-28418	630	30	—	—	PUNCT
iiclr-28418	630	31	—	—	PUNCT
iiclr-28418	630	32	—	—	PUNCT
iiclr-28418	630	33	—	—	PUNCT
iiclr-28418	630	34	—	—	PUNCT
iiclr-28418	630	35	—	—	PUNCT
iiclr-28418	630	36	—	—	PUNCT
iiclr-28418	630	37	—	—	PUNCT
iiclr-28418	630	38	—	—	PUNCT
iiclr-28418	630	39	—	—	PUNCT
iiclr-28418	630	40	—	—	PUNCT
iiclr-28418	630	41	—	—	PUNCT
iiclr-28418	630	42	—	—	PUNCT
iiclr-28418	630	43	—	—	PUNCT
iiclr-28418	630	44	164	164	NUM
iiclr-28418	630	45	.	.	PUNCT
iiclr-28418	630	46	31	31	NUM
iiclr-28418	630	47	c.f.r	c.f.r	NOUN
iiclr-28418	630	48	.	.	PUNCT
iiclr-28418	631	1	§	§	PROPN
iiclr-28418	631	2	1010.306(c	1010.306(c	NUM
iiclr-28418	631	3	)	)	PUNCT
iiclr-28418	631	4	(	(	PUNCT
iiclr-28418	631	5	2023	2023	NUM
iiclr-28418	631	6	)	)	PUNCT
iiclr-28418	631	7	;	;	PUNCT
iiclr-28418	631	8	see	see	VERB
iiclr-28418	631	9	also	also	ADV
iiclr-28418	631	10	gov’t	gov’t	NOUN
iiclr-28418	631	11	of	of	ADP
iiclr-28418	631	12	can	can	AUX
iiclr-28418	631	13	.	.	PUNCT
iiclr-28418	631	14	,	,	PUNCT
iiclr-28418	631	15	supra	supra	PROPN
iiclr-28418	631	16	note	note	PROPN
iiclr-28418	631	17	160	160	NUM
iiclr-28418	631	18	.	.	NOUN
iiclr-28418	631	19	165	165	NUM
iiclr-28418	631	20	.	.	PUNCT
iiclr-28418	632	1	guidance	guidance	NOUN
iiclr-28418	632	2	on	on	ADP
iiclr-28418	632	3	common	common	ADJ
iiclr-28418	632	4	reporting	reporting	NOUN
iiclr-28418	632	5	standard	standard	NOUN
iiclr-28418	632	6	,	,	PUNCT
iiclr-28418	632	7	gov’t	gov’t	NOUN
iiclr-28418	632	8	of	of	ADP
iiclr-28418	632	9	can	can	AUX
iiclr-28418	632	10	.	.	PUNCT
iiclr-28418	633	1	(	(	PUNCT
iiclr-28418	633	2	mar	mar	PROPN
iiclr-28418	633	3	.	.	PROPN
iiclr-28418	633	4	10	10	NUM
iiclr-28418	633	5	,	,	PUNCT
iiclr-28418	633	6	2022	2022	NUM
iiclr-28418	633	7	)	)	PUNCT
iiclr-28418	633	8	,	,	PUNCT
iiclr-28418	633	9	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/enhancedfinancial-account-information-reporting/reporting-sharing-financial-account-information-otherjurisdictions/guidance-on-common-reporting-standard-part-income-tax-act.html	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/enhancedfinancial-account-information-reporting/reporting-sharing-financial-account-information-otherjurisdictions/guidance-on-common-reporting-standard-part-income-tax-act.html	NOUN
iiclr-28418	634	1	[	[	X
iiclr-28418	634	2	https://perma.cc/r76k-hefe	https://perma.cc/r76k-hefe	PROPN
iiclr-28418	634	3	]	]	PUNCT
iiclr-28418	634	4	.	.	PUNCT
iiclr-28418	635	1	166	166	NUM
iiclr-28418	635	2	.	.	PUNCT
iiclr-28418	636	1	beer	beer	NOUN
iiclr-28418	636	2	,	,	PUNCT
iiclr-28418	636	3	coelho	coelho	PROPN
iiclr-28418	636	4	&	&	CCONJ
iiclr-28418	636	5	leduc	leduc	PROPN
iiclr-28418	636	6	,	,	PUNCT
iiclr-28418	636	7	supra	supra	PROPN
iiclr-28418	636	8	note	note	NOUN
iiclr-28418	636	9	102	102	NUM
iiclr-28418	636	10	.	.	NOUN
iiclr-28418	637	1	167	167	NUM
iiclr-28418	637	2	.	.	PUNCT
iiclr-28418	637	3	gov’t	gov’t	NOUN
iiclr-28418	637	4	of	of	ADP
iiclr-28418	637	5	can	can	AUX
iiclr-28418	637	6	.	.	PUNCT
iiclr-28418	638	1	,	,	PUNCT
iiclr-28418	638	2	supra	supra	PROPN
iiclr-28418	638	3	note	note	NOUN
iiclr-28418	638	4	165	165	NUM
iiclr-28418	638	5	at	at	ADP
iiclr-28418	638	6	¶	¶	PROPN
iiclr-28418	638	7	1.5	1.5	NUM
iiclr-28418	638	8	.	.	PUNCT
iiclr-28418	639	1	168	168	NUM
iiclr-28418	639	2	.	.	PUNCT
iiclr-28418	640	1	standard	standard	NOUN
iiclr-28418	640	2	for	for	ADP
iiclr-28418	640	3	automatic	automatic	ADJ
iiclr-28418	640	4	exchange	exchange	NOUN
iiclr-28418	640	5	of	of	ADP
iiclr-28418	640	6	financial	financial	ADJ
iiclr-28418	640	7	account	account	NOUN
iiclr-28418	640	8	information	information	NOUN
iiclr-28418	640	9	in	in	ADP
iiclr-28418	640	10	tax	tax	NOUN
iiclr-28418	640	11	matters	matter	NOUN
iiclr-28418	640	12	,	,	PUNCT
iiclr-28418	640	13	oecd	oecd	PROPN
iiclr-28418	640	14	(	(	PUNCT
iiclr-28418	640	15	jul	jul	PROPN
iiclr-28418	640	16	.	.	PROPN
iiclr-28418	640	17	21	21	NUM
iiclr-28418	640	18	,	,	PUNCT
iiclr-28418	640	19	2014	2014	NUM
iiclr-28418	640	20	)	)	PUNCT
iiclr-28418	640	21	,	,	PUNCT
iiclr-28418	640	22	https://www.oecd-ilibrary.org/docserver/9789264216525-en.pdf?expires=	https://www.oecd-ilibrary.org/docserver/9789264216525-en.pdf?expires=	PROPN
iiclr-28418	640	23	1697854927&id	1697854927&id	NUM
iiclr-28418	640	24	=	=	SYM
iiclr-28418	640	25	id&accname	id&accname	NOUN
iiclr-28418	640	26	=	=	SYM
iiclr-28418	640	27	guest&checksum=6e920d32c94a2b71737bfdfa3156c746	guest&checksum=6e920d32c94a2b71737bfdfa3156c746	PROPN
iiclr-28418	640	28	[	[	X
iiclr-28418	640	29	https://perma.cc/h4mk-pfpm	https://perma.cc/h4mk-pfpm	NOUN
iiclr-28418	640	30	]	]	X
iiclr-28418	640	31	;	;	PUNCT
iiclr-28418	640	32	beer	beer	NOUN
iiclr-28418	640	33	,	,	PUNCT
iiclr-28418	640	34	coelho	coelho	PROPN
iiclr-28418	640	35	&	&	CCONJ
iiclr-28418	640	36	leduc	leduc	PROPN
iiclr-28418	640	37	,	,	PUNCT
iiclr-28418	640	38	supra	supra	PROPN
iiclr-28418	640	39	note	note	NOUN
iiclr-28418	640	40	102	102	NUM
iiclr-28418	640	41	.	.	NOUN
iiclr-28418	640	42	169	169	NUM
iiclr-28418	640	43	.	.	PUNCT
iiclr-28418	641	1	beer	beer	NOUN
iiclr-28418	641	2	,	,	PUNCT
iiclr-28418	641	3	coelho	coelho	PROPN
iiclr-28418	641	4	&	&	CCONJ
iiclr-28418	641	5	leduc	leduc	PROPN
iiclr-28418	641	6	,	,	PUNCT
iiclr-28418	641	7	supra	supra	PROPN
iiclr-28418	641	8	note	note	NOUN
iiclr-28418	641	9	102	102	NUM
iiclr-28418	641	10	.	.	NOUN
iiclr-28418	642	1	170	170	NUM
iiclr-28418	642	2	.	.	PUNCT
iiclr-28418	643	1	i	i	PRON
iiclr-28418	643	2	d.	d.	PROPN
iiclr-28418	643	3	;	;	PUNCT
iiclr-28418	643	4	oecd	oecd	PROPN
iiclr-28418	643	5	,	,	PUNCT
iiclr-28418	643	6	supra	supra	PROPN
iiclr-28418	643	7	note	note	NOUN
iiclr-28418	643	8	168	168	NUM
iiclr-28418	643	9	.	.	PUNCT
iiclr-28418	644	1	171	171	NUM
iiclr-28418	644	2	.	.	PUNCT
iiclr-28418	645	1	i	i	PRON
iiclr-28418	645	2	d.	d.	PROPN
iiclr-28418	645	3	172	172	NUM
iiclr-28418	645	4	.	.	PUNCT
iiclr-28418	646	1	beer	beer	PROPN
iiclr-28418	646	2	,	,	PUNCT
iiclr-28418	646	3	coelho	coelho	PROPN
iiclr-28418	646	4	&	&	CCONJ
iiclr-28418	646	5	leduc	leduc	PROPN
iiclr-28418	646	6	,	,	PUNCT
iiclr-28418	646	7	supra	supra	PROPN
iiclr-28418	646	8	note	note	NOUN
iiclr-28418	646	9	102	102	NUM
iiclr-28418	646	10	.	.	PUNCT
iiclr-28418	647	1	https://perma.cc/h4mk-pfpm	https://perma.cc/h4mk-pfpm	PROPN
iiclr-28418	647	2	https://www.oecd-ilibrary.org/docserver/9789264216525-en.pdf?expires	https://www.oecd-ilibrary.org/docserver/9789264216525-en.pdf?expire	VERB
iiclr-28418	647	3	https://perma.cc/r76k-hefe	https://perma.cc/r76k-hefe	PROPN
iiclr-28418	647	4	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/enhanced	https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/enhance	VERB
iiclr-28418	647	5	2024	2024	NUM
iiclr-28418	647	6	]	]	PUNCT
iiclr-28418	647	7	should	should	AUX
iiclr-28418	647	8	i	i	PRON
iiclr-28418	647	9	stay	stay	VERB
iiclr-28418	647	10	,	,	PUNCT
iiclr-28418	647	11	or	or	CCONJ
iiclr-28418	647	12	should	should	AUX
iiclr-28418	647	13	i	i	PRON
iiclr-28418	647	14	go	go	VERB
iiclr-28418	647	15	?	?	PUNCT
iiclr-28418	648	1	371	371	NUM
iiclr-28418	648	2	are	be	AUX
iiclr-28418	648	3	certain	certain	ADJ
iiclr-28418	648	4	accounts	account	NOUN
iiclr-28418	648	5	that	that	PRON
iiclr-28418	648	6	are	be	AUX
iiclr-28418	648	7	excludable	excludable	ADJ
iiclr-28418	648	8	from	from	ADP
iiclr-28418	648	9	reporting	report	VERB
iiclr-28418	648	10	under	under	ADP
iiclr-28418	648	11	crs	crs	PROPN
iiclr-28418	648	12	,	,	PUNCT
iiclr-28418	648	13	but	but	CCONJ
iiclr-28418	648	14	united	united	PROPN
iiclr-28418	648	15	states	states	PROPN
iiclr-28418	648	16	residents	resident	NOUN
iiclr-28418	648	17	or	or	CCONJ
iiclr-28418	648	18	citizens	citizen	NOUN
iiclr-28418	648	19	would	would	AUX
iiclr-28418	648	20	still	still	ADV
iiclr-28418	648	21	have	have	VERB
iiclr-28418	648	22	to	to	PART
iiclr-28418	648	23	report	report	VERB
iiclr-28418	648	24	income	income	NOUN
iiclr-28418	648	25	,	,	PUNCT
iiclr-28418	648	26	like	like	ADP
iiclr-28418	648	27	that	that	PRON
iiclr-28418	648	28	from	from	ADP
iiclr-28418	648	29	registered	register	VERB
iiclr-28418	648	30	disability	disability	NOUN
iiclr-28418	648	31	savings	saving	NOUN
iiclr-28418	648	32	plans	plan	NOUN
iiclr-28418	648	33	,	,	PUNCT
iiclr-28418	648	34	under	under	ADP
iiclr-28418	648	35	the	the	DET
iiclr-28418	648	36	model	model	NOUN
iiclr-28418	648	37	1	1	NUM
iiclr-28418	648	38	fatca	fatca	PROPN
iiclr-28418	648	39	iga	iga	PROPN
iiclr-28418	648	40	to	to	ADP
iiclr-28418	648	41	the	the	DET
iiclr-28418	648	42	irs	irs	PROPN
iiclr-28418	648	43	.	.	PUNCT
iiclr-28418	649	1	173	173	NUM
iiclr-28418	649	2	james	james	PROPN
iiclr-28418	649	3	eastman	eastman	PROPN
iiclr-28418	649	4	noted	note	VERB
iiclr-28418	649	5	this	this	DET
iiclr-28418	649	6	potential	potential	ADJ
iiclr-28418	649	7	issue	issue	NOUN
iiclr-28418	649	8	for	for	ADP
iiclr-28418	649	9	dual	dual	ADJ
iiclr-28418	649	10	citizens	citizen	NOUN
iiclr-28418	649	11	;	;	PUNCT
iiclr-28418	649	12	an	an	DET
iiclr-28418	649	13	interviewed	interview	VERB
iiclr-28418	649	14	canadian	canadian	ADJ
iiclr-28418	649	15	dual	dual	ADJ
iiclr-28418	649	16	citizen	citizen	NOUN
iiclr-28418	649	17	stated	state	VERB
iiclr-28418	649	18	“	"	PUNCT
iiclr-28418	649	19	i	i	PRON
iiclr-28418	649	20	am	be	AUX
iiclr-28418	649	21	in	in	ADP
iiclr-28418	649	22	my	my	PRON
iiclr-28418	649	23	mid	mid	NOUN
iiclr-28418	649	24	-	-	NOUN
iiclr-28418	649	25	forties	forty	NOUN
iiclr-28418	649	26	.	.	PUNCT
iiclr-28418	650	1	i	i	PRON
iiclr-28418	650	2	should	should	AUX
iiclr-28418	650	3	be	be	AUX
iiclr-28418	650	4	contributing	contribute	VERB
iiclr-28418	650	5	to	to	ADP
iiclr-28418	650	6	those	those	PRON
iiclr-28418	650	7	.	.	PUNCT
iiclr-28418	650	8	.	.	PUNCT
iiclr-28418	650	9	.	.	PUNCT
iiclr-28418	651	1	i	i	PRON
iiclr-28418	651	2	’m	’m	VERB
iiclr-28418	651	3	too	too	ADV
iiclr-28418	651	4	afraid	afraid	ADJ
iiclr-28418	651	5	that	that	SCONJ
iiclr-28418	651	6	if	if	SCONJ
iiclr-28418	651	7	i	i	PRON
iiclr-28418	651	8	started	start	VERB
iiclr-28418	651	9	an	an	DET
iiclr-28418	651	10	rrsp	rrsp	NOUN
iiclr-28418	651	11	the	the	DET
iiclr-28418	651	12	filing	filing	NOUN
iiclr-28418	651	13	paperwork	paperwork	NOUN
iiclr-28418	651	14	,	,	PUNCT
iiclr-28418	651	15	i	i	PRON
iiclr-28418	651	16	think	think	VERB
iiclr-28418	651	17	would	would	AUX
iiclr-28418	651	18	be	be	AUX
iiclr-28418	651	19	a	a	DET
iiclr-28418	651	20	little	little	ADJ
iiclr-28418	651	21	too	too	ADV
iiclr-28418	651	22	difficult	difficult	ADJ
iiclr-28418	651	23	for	for	ADP
iiclr-28418	651	24	me	i	PRON
iiclr-28418	651	25	,	,	PUNCT
iiclr-28418	651	26	and	and	CCONJ
iiclr-28418	651	27	if	if	SCONJ
iiclr-28418	651	28	i	i	PRON
iiclr-28418	651	29	make	make	VERB
iiclr-28418	651	30	a	a	DET
iiclr-28418	651	31	mistake	mistake	NOUN
iiclr-28418	651	32	the	the	DET
iiclr-28418	651	33	penalties	penalty	NOUN
iiclr-28418	651	34	are	be	AUX
iiclr-28418	651	35	usurious	usurious	ADJ
iiclr-28418	651	36	.	.	PUNCT
iiclr-28418	652	1	”174	”174	NOUN
iiclr-28418	652	2	this	this	PRON
iiclr-28418	652	3	is	be	AUX
iiclr-28418	652	4	an	an	DET
iiclr-28418	652	5	example	example	NOUN
iiclr-28418	652	6	of	of	ADP
iiclr-28418	652	7	how	how	SCONJ
iiclr-28418	652	8	u.s	u.s	PROPN
iiclr-28418	652	9	.	.	PROPN
iiclr-28418	652	10	citizens	citizen	NOUN
iiclr-28418	652	11	with	with	ADP
iiclr-28418	652	12	dual	dual	ADJ
iiclr-28418	652	13	citizenship	citizenship	NOUN
iiclr-28418	652	14	are	be	AUX
iiclr-28418	652	15	burdened	burden	VERB
iiclr-28418	652	16	by	by	ADP
iiclr-28418	652	17	fatca	fatca	PROPN
iiclr-28418	652	18	’s	’s	PART
iiclr-28418	652	19	reporting	reporting	NOUN
iiclr-28418	652	20	requirements	requirement	NOUN
iiclr-28418	652	21	,	,	PUNCT
iiclr-28418	652	22	where	where	SCONJ
iiclr-28418	652	23	a	a	DET
iiclr-28418	652	24	canadian	canadian	ADJ
iiclr-28418	652	25	resident	resident	NOUN
iiclr-28418	652	26	without	without	ADP
iiclr-28418	652	27	u.s	u.s	PROPN
iiclr-28418	652	28	.	.	PROPN
iiclr-28418	652	29	citizenship	citizenship	NOUN
iiclr-28418	652	30	is	be	AUX
iiclr-28418	652	31	free	free	ADJ
iiclr-28418	652	32	of	of	ADP
iiclr-28418	652	33	that	that	DET
iiclr-28418	652	34	burden	burden	NOUN
iiclr-28418	652	35	through	through	ADP
iiclr-28418	652	36	the	the	DET
iiclr-28418	652	37	relevant	relevant	ADJ
iiclr-28418	652	38	crs	crs	PROPN
iiclr-28418	652	39	exclusions	exclusion	NOUN
iiclr-28418	652	40	.	.	PUNCT
iiclr-28418	653	1	because	because	SCONJ
iiclr-28418	653	2	there	there	PRON
iiclr-28418	653	3	is	be	VERB
iiclr-28418	653	4	a	a	DET
iiclr-28418	653	5	link	link	NOUN
iiclr-28418	653	6	between	between	ADP
iiclr-28418	653	7	expatriation	expatriation	NOUN
iiclr-28418	653	8	and	and	CCONJ
iiclr-28418	653	9	fatca	fatca	ADJ
iiclr-28418	653	10	reporting	reporting	NOUN
iiclr-28418	653	11	requirements	requirement	NOUN
iiclr-28418	653	12	,	,	PUNCT
iiclr-28418	653	13	in	in	ADP
iiclr-28418	653	14	addition	addition	NOUN
iiclr-28418	653	15	to	to	ADP
iiclr-28418	653	16	the	the	DET
iiclr-28418	653	17	continued	continue	VERB
iiclr-28418	653	18	outcry	outcry	NOUN
iiclr-28418	653	19	by	by	ADP
iiclr-28418	653	20	foreign	foreign	ADJ
iiclr-28418	653	21	united	united	PROPN
iiclr-28418	653	22	states	states	PROPN
iiclr-28418	653	23	citizens	citizen	NOUN
iiclr-28418	653	24	and	and	CCONJ
iiclr-28418	653	25	expatriates	expatriate	NOUN
iiclr-28418	653	26	regarding	regard	VERB
iiclr-28418	653	27	tax	tax	NOUN
iiclr-28418	653	28	reporting	reporting	NOUN
iiclr-28418	653	29	requirements	requirement	NOUN
iiclr-28418	653	30	,	,	PUNCT
iiclr-28418	653	31	it	it	PRON
iiclr-28418	653	32	is	be	AUX
iiclr-28418	653	33	important	important	ADJ
iiclr-28418	653	34	to	to	PART
iiclr-28418	653	35	analyze	analyze	VERB
iiclr-28418	653	36	the	the	DET
iiclr-28418	653	37	issues	issue	NOUN
iiclr-28418	653	38	and	and	CCONJ
iiclr-28418	653	39	proposals	proposal	NOUN
iiclr-28418	653	40	to	to	PART
iiclr-28418	653	41	resolve	resolve	VERB
iiclr-28418	653	42	the	the	DET
iiclr-28418	653	43	compliance	compliance	NOUN
iiclr-28418	653	44	issue	issue	NOUN
iiclr-28418	653	45	for	for	ADP
iiclr-28418	653	46	individuals	individual	NOUN
iiclr-28418	653	47	subject	subject	ADJ
iiclr-28418	653	48	to	to	ADP
iiclr-28418	653	49	fbar	fbar	NOUN
iiclr-28418	653	50	and	and	CCONJ
iiclr-28418	653	51	fatca	fatca	NOUN
iiclr-28418	653	52	.	.	PUNCT
iiclr-28418	654	1	175	175	NUM
iiclr-28418	654	2	v.	v.	ADP
iiclr-28418	654	3	analysis	analysis	NOUN
iiclr-28418	654	4	a.	a.	NOUN
iiclr-28418	654	5	analysis	analysis	NOUN
iiclr-28418	654	6	:	:	PUNCT
iiclr-28418	654	7	why	why	SCONJ
iiclr-28418	654	8	do	do	AUX
iiclr-28418	654	9	dual	dual	ADJ
iiclr-28418	654	10	citizens	citizen	NOUN
iiclr-28418	654	11	claim	claim	VERB
iiclr-28418	654	12	to	to	PART
iiclr-28418	654	13	be	be	AUX
iiclr-28418	654	14	“	"	PUNCT
iiclr-28418	654	15	accidental	accidental	ADJ
iiclr-28418	654	16	americans	americans	PROPN
iiclr-28418	654	17	”	"	PUNCT
iiclr-28418	654	18	?	?	PUNCT
iiclr-28418	655	1	when	when	SCONJ
iiclr-28418	655	2	looking	look	VERB
iiclr-28418	655	3	forward	forward	ADV
iiclr-28418	655	4	to	to	ADP
iiclr-28418	655	5	solutions	solution	NOUN
iiclr-28418	655	6	for	for	ADP
iiclr-28418	655	7	congress	congress	PROPN
iiclr-28418	655	8	and	and	CCONJ
iiclr-28418	655	9	the	the	DET
iiclr-28418	655	10	irs	irs	PROPN
iiclr-28418	655	11	to	to	PART
iiclr-28418	655	12	consider	consider	VERB
iiclr-28418	655	13	,	,	PUNCT
iiclr-28418	655	14	it	it	PRON
iiclr-28418	655	15	is	be	AUX
iiclr-28418	655	16	reasonable	reasonable	ADJ
iiclr-28418	655	17	to	to	PART
iiclr-28418	655	18	reiterate	reiterate	VERB
iiclr-28418	655	19	that	that	SCONJ
iiclr-28418	655	20	the	the	DET
iiclr-28418	655	21	scope	scope	NOUN
iiclr-28418	655	22	of	of	ADP
iiclr-28418	655	23	this	this	DET
iiclr-28418	655	24	note	note	NOUN
iiclr-28418	655	25	is	be	AUX
iiclr-28418	655	26	for	for	ADP
iiclr-28418	655	27	dual	dual	ADJ
iiclr-28418	655	28	citizens	citizen	NOUN
iiclr-28418	655	29	,	,	PUNCT
iiclr-28418	655	30	particularly	particularly	ADV
iiclr-28418	655	31	those	those	PRON
iiclr-28418	655	32	that	that	PRON
iiclr-28418	655	33	fall	fall	VERB
iiclr-28418	655	34	into	into	ADP
iiclr-28418	655	35	the	the	DET
iiclr-28418	655	36	“	"	PUNCT
iiclr-28418	655	37	accidental	accidental	ADJ
iiclr-28418	655	38	americans	americans	PROPN
iiclr-28418	655	39	”	"	PUNCT
iiclr-28418	655	40	camp	camp	NOUN
iiclr-28418	655	41	.	.	PUNCT
iiclr-28418	656	1	furthermore	furthermore	ADV
iiclr-28418	656	2	,	,	PUNCT
iiclr-28418	656	3	it	it	PRON
iiclr-28418	656	4	is	be	AUX
iiclr-28418	656	5	important	important	ADJ
iiclr-28418	656	6	to	to	PART
iiclr-28418	656	7	note	note	VERB
iiclr-28418	656	8	that	that	SCONJ
iiclr-28418	656	9	accidental	accidental	ADJ
iiclr-28418	656	10	americans	american	NOUN
iiclr-28418	656	11	are	be	AUX
iiclr-28418	656	12	plagued	plague	VERB
iiclr-28418	656	13	with	with	ADP
iiclr-28418	656	14	issues	issue	NOUN
iiclr-28418	656	15	related	relate	VERB
iiclr-28418	656	16	to	to	ADP
iiclr-28418	656	17	reporting	report	VERB
iiclr-28418	656	18	requirements	requirement	NOUN
iiclr-28418	656	19	that	that	PRON
iiclr-28418	656	20	led	lead	VERB
iiclr-28418	656	21	some	some	PRON
iiclr-28418	656	22	to	to	PART
iiclr-28418	656	23	go	go	VERB
iiclr-28418	656	24	as	as	ADV
iiclr-28418	656	25	far	far	ADV
iiclr-28418	656	26	as	as	SCONJ
iiclr-28418	656	27	to	to	PART
iiclr-28418	656	28	renounce	renounce	VERB
iiclr-28418	656	29	their	their	PRON
iiclr-28418	656	30	citizenship.176	citizenship.176	NOUN
iiclr-28418	656	31	b.	b.	NOUN
iiclr-28418	657	1	why	why	SCONJ
iiclr-28418	657	2	do	do	AUX
iiclr-28418	657	3	dual	dual	ADJ
iiclr-28418	657	4	citizens	citizen	NOUN
iiclr-28418	657	5	consider	consider	VERB
iiclr-28418	657	6	renouncing	renounce	VERB
iiclr-28418	657	7	their	their	PRON
iiclr-28418	657	8	citizenship	citizenship	NOUN
iiclr-28418	657	9	?	?	PUNCT
iiclr-28418	658	1	when	when	SCONJ
iiclr-28418	658	2	reviewing	review	VERB
iiclr-28418	658	3	the	the	DET
iiclr-28418	658	4	potential	potential	ADJ
iiclr-28418	658	5	burdens	burden	NOUN
iiclr-28418	658	6	addressed	address	VERB
iiclr-28418	658	7	in	in	ADP
iiclr-28418	658	8	this	this	DET
iiclr-28418	658	9	note	note	NOUN
iiclr-28418	658	10	it	it	PRON
iiclr-28418	658	11	is	be	AUX
iiclr-28418	658	12	best	good	ADJ
iiclr-28418	658	13	to	to	PART
iiclr-28418	658	14	hear	hear	VERB
iiclr-28418	658	15	from	from	ADP
iiclr-28418	658	16	the	the	DET
iiclr-28418	658	17	individuals	individual	NOUN
iiclr-28418	658	18	that	that	PRON
iiclr-28418	658	19	directly	directly	ADV
iiclr-28418	658	20	suffer	suffer	VERB
iiclr-28418	658	21	from	from	ADP
iiclr-28418	658	22	the	the	DET
iiclr-28418	658	23	imposition	imposition	NOUN
iiclr-28418	658	24	of	of	ADP
iiclr-28418	658	25	fatca	fatca	NOUN
iiclr-28418	658	26	and	and	CCONJ
iiclr-28418	658	27	—	—	PUNCT
iiclr-28418	658	28	—	—	PUNCT
iiclr-28418	658	29	—	—	PUNCT
iiclr-28418	658	30	—	—	PUNCT
iiclr-28418	658	31	—	—	PUNCT
iiclr-28418	658	32	—	—	PUNCT
iiclr-28418	658	33	—	—	PUNCT
iiclr-28418	658	34	—	—	PUNCT
iiclr-28418	658	35	—	—	PUNCT
iiclr-28418	658	36	—	—	PUNCT
iiclr-28418	658	37	—	—	PUNCT
iiclr-28418	658	38	—	—	PUNCT
iiclr-28418	658	39	—	—	PUNCT
iiclr-28418	658	40	—	—	PUNCT
iiclr-28418	658	41	—	—	PUNCT
iiclr-28418	658	42	—	—	PUNCT
iiclr-28418	658	43	—	—	PUNCT
iiclr-28418	658	44	—	—	PUNCT
iiclr-28418	658	45	—	—	PUNCT
iiclr-28418	658	46	—	—	PUNCT
iiclr-28418	658	47	—	—	PUNCT
iiclr-28418	658	48	—	—	PUNCT
iiclr-28418	658	49	—	—	PUNCT
iiclr-28418	658	50	—	—	PUNCT
iiclr-28418	658	51	—	—	PUNCT
iiclr-28418	658	52	—	—	PUNCT
iiclr-28418	658	53	—	—	PUNCT
iiclr-28418	658	54	—	—	PUNCT
iiclr-28418	658	55	—	—	PUNCT
iiclr-28418	658	56	173	173	NUM
iiclr-28418	658	57	.	.	PUNCT
iiclr-28418	658	58	eastman	eastman	NOUN
iiclr-28418	658	59	-	-	PUNCT
iiclr-28418	658	60	timmons	timmon	NOUN
iiclr-28418	658	61	,	,	PUNCT
iiclr-28418	658	62	supra	supra	PROPN
iiclr-28418	658	63	note	note	NOUN
iiclr-28418	658	64	1	1	NUM
iiclr-28418	658	65	,	,	PUNCT
iiclr-28418	658	66	at	at	ADP
iiclr-28418	658	67	65	65	NUM
iiclr-28418	658	68	;	;	PUNCT
iiclr-28418	658	69	agreement	agreement	NOUN
iiclr-28418	658	70	between	between	ADP
iiclr-28418	658	71	the	the	DET
iiclr-28418	658	72	government	government	NOUN
iiclr-28418	658	73	of	of	ADP
iiclr-28418	658	74	the	the	DET
iiclr-28418	658	75	united	united	PROPN
iiclr-28418	658	76	states	states	PROPN
iiclr-28418	658	77	of	of	ADP
iiclr-28418	658	78	america	america	PROPN
iiclr-28418	658	79	and	and	CCONJ
iiclr-28418	658	80	the	the	DET
iiclr-28418	658	81	government	government	NOUN
iiclr-28418	658	82	of	of	ADP
iiclr-28418	658	83	canada	canada	PROPN
iiclr-28418	658	84	to	to	PART
iiclr-28418	658	85	improve	improve	VERB
iiclr-28418	658	86	international	international	ADJ
iiclr-28418	658	87	tax	tax	NOUN
iiclr-28418	658	88	compliance	compliance	NOUN
iiclr-28418	658	89	through	through	ADP
iiclr-28418	658	90	enhanced	enhanced	ADJ
iiclr-28418	658	91	exchange	exchange	NOUN
iiclr-28418	658	92	of	of	ADP
iiclr-28418	658	93	information	information	NOUN
iiclr-28418	658	94	under	under	ADP
iiclr-28418	658	95	the	the	DET
iiclr-28418	658	96	convention	convention	NOUN
iiclr-28418	658	97	between	between	ADP
iiclr-28418	658	98	the	the	DET
iiclr-28418	658	99	united	united	PROPN
iiclr-28418	658	100	states	states	PROPN
iiclr-28418	658	101	of	of	ADP
iiclr-28418	658	102	america	america	PROPN
iiclr-28418	658	103	and	and	CCONJ
iiclr-28418	658	104	canada	canada	PROPN
iiclr-28418	658	105	with	with	ADP
iiclr-28418	658	106	respect	respect	NOUN
iiclr-28418	658	107	to	to	ADP
iiclr-28418	658	108	taxes	taxis	NOUN
iiclr-28418	658	109	on	on	ADP
iiclr-28418	658	110	income	income	NOUN
iiclr-28418	658	111	and	and	CCONJ
iiclr-28418	658	112	on	on	ADP
iiclr-28418	658	113	capital	capital	NOUN
iiclr-28418	658	114	,	,	PUNCT
iiclr-28418	658	115	supra	supra	PROPN
iiclr-28418	658	116	note	note	PROPN
iiclr-28418	658	117	156	156	NUM
iiclr-28418	658	118	.	.	NOUN
iiclr-28418	658	119	174	174	NUM
iiclr-28418	658	120	.	.	PUNCT
iiclr-28418	659	1	eastman	eastman	NOUN
iiclr-28418	659	2	-	-	PUNCT
iiclr-28418	659	3	timmons	timmon	NOUN
iiclr-28418	659	4	,	,	PUNCT
iiclr-28418	659	5	supra	supra	PROPN
iiclr-28418	659	6	note	note	NOUN
iiclr-28418	659	7	1	1	NUM
iiclr-28418	659	8	,	,	PUNCT
iiclr-28418	659	9	at	at	ADP
iiclr-28418	659	10	66	66	NUM
iiclr-28418	659	11	;	;	PUNCT
iiclr-28418	659	12	agreement	agreement	NOUN
iiclr-28418	659	13	between	between	ADP
iiclr-28418	659	14	the	the	DET
iiclr-28418	659	15	government	government	NOUN
iiclr-28418	659	16	of	of	ADP
iiclr-28418	659	17	the	the	DET
iiclr-28418	659	18	united	united	PROPN
iiclr-28418	659	19	states	states	PROPN
iiclr-28418	659	20	of	of	ADP
iiclr-28418	659	21	america	america	PROPN
iiclr-28418	659	22	and	and	CCONJ
iiclr-28418	659	23	the	the	DET
iiclr-28418	659	24	government	government	NOUN
iiclr-28418	659	25	of	of	ADP
iiclr-28418	659	26	canada	canada	PROPN
iiclr-28418	659	27	to	to	PART
iiclr-28418	659	28	improve	improve	VERB
iiclr-28418	659	29	international	international	ADJ
iiclr-28418	659	30	tax	tax	NOUN
iiclr-28418	659	31	compliance	compliance	NOUN
iiclr-28418	659	32	through	through	ADP
iiclr-28418	659	33	enhanced	enhanced	ADJ
iiclr-28418	659	34	exchange	exchange	NOUN
iiclr-28418	659	35	of	of	ADP
iiclr-28418	659	36	information	information	NOUN
iiclr-28418	659	37	under	under	ADP
iiclr-28418	659	38	the	the	DET
iiclr-28418	659	39	convention	convention	NOUN
iiclr-28418	659	40	between	between	ADP
iiclr-28418	659	41	the	the	DET
iiclr-28418	659	42	united	united	PROPN
iiclr-28418	659	43	states	states	PROPN
iiclr-28418	659	44	of	of	ADP
iiclr-28418	659	45	america	america	PROPN
iiclr-28418	659	46	and	and	CCONJ
iiclr-28418	659	47	canada	canada	PROPN
iiclr-28418	659	48	with	with	ADP
iiclr-28418	659	49	respect	respect	NOUN
iiclr-28418	659	50	to	to	ADP
iiclr-28418	659	51	taxes	taxis	NOUN
iiclr-28418	659	52	on	on	ADP
iiclr-28418	659	53	income	income	NOUN
iiclr-28418	659	54	and	and	CCONJ
iiclr-28418	659	55	on	on	ADP
iiclr-28418	659	56	capital	capital	NOUN
iiclr-28418	659	57	,	,	PUNCT
iiclr-28418	659	58	supra	supra	PROPN
iiclr-28418	659	59	note	note	PROPN
iiclr-28418	659	60	156	156	NUM
iiclr-28418	659	61	.	.	PUNCT
iiclr-28418	659	62	175	175	NUM
iiclr-28418	659	63	.	.	PUNCT
iiclr-28418	660	1	beer	beer	PROPN
iiclr-28418	660	2	,	,	PUNCT
iiclr-28418	660	3	coelho	coelho	PROPN
iiclr-28418	660	4	&	&	CCONJ
iiclr-28418	660	5	leduc	leduc	PROPN
iiclr-28418	660	6	,	,	PUNCT
iiclr-28418	660	7	supra	supra	PROPN
iiclr-28418	660	8	note	note	PROPN
iiclr-28418	660	9	102	102	NUM
iiclr-28418	660	10	;	;	PUNCT
iiclr-28418	660	11	dore	dore	PROPN
iiclr-28418	660	12	,	,	PUNCT
iiclr-28418	660	13	supra	supra	PROPN
iiclr-28418	660	14	note	note	NOUN
iiclr-28418	660	15	6	6	NUM
iiclr-28418	660	16	.	.	SYM
iiclr-28418	660	17	176	176	NUM
iiclr-28418	660	18	.	.	PUNCT
iiclr-28418	661	1	see	see	VERB
iiclr-28418	661	2	dore	dore	PROPN
iiclr-28418	661	3	,	,	PUNCT
iiclr-28418	661	4	supra	supra	PROPN
iiclr-28418	661	5	note	note	NOUN
iiclr-28418	661	6	6	6	NUM
iiclr-28418	661	7	.	.	PUNCT
iiclr-28418	662	1	indiana	indiana	PROPN
iiclr-28418	662	2	int’l	int’l	PROPN
iiclr-28418	662	3	&	&	CCONJ
iiclr-28418	662	4	comp	comp	PROPN
iiclr-28418	662	5	.	.	PUNCT
iiclr-28418	663	1	law	law	NOUN
iiclr-28418	663	2	review	review	NOUN
iiclr-28418	664	1	[	[	X
iiclr-28418	664	2	vol	vol	NOUN
iiclr-28418	664	3	.	.	PUNCT
iiclr-28418	665	1	34:349	34:349	NUM
iiclr-28418	665	2	372	372	NUM
iiclr-28418	665	3	fbar	fbar	NOUN
iiclr-28418	665	4	.	.	PUNCT
iiclr-28418	666	1	177	177	NUM
iiclr-28418	666	2	according	accord	VERB
iiclr-28418	666	3	to	to	ADP
iiclr-28418	666	4	a	a	DET
iiclr-28418	666	5	survey	survey	NOUN
iiclr-28418	666	6	conducted	conduct	VERB
iiclr-28418	666	7	by	by	ADP
iiclr-28418	666	8	greenback	greenback	NOUN
iiclr-28418	666	9	expat	expat	NOUN
iiclr-28418	666	10	tax	tax	NOUN
iiclr-28418	666	11	services	service	NOUN
iiclr-28418	666	12	(	(	PUNCT
iiclr-28418	666	13	greenback	greenback	NOUN
iiclr-28418	666	14	)	)	PUNCT
iiclr-28418	666	15	,	,	PUNCT
iiclr-28418	666	16	40	40	NUM
iiclr-28418	666	17	%	%	NOUN
iiclr-28418	666	18	of	of	ADP
iiclr-28418	666	19	expatriates	expatriate	NOUN
iiclr-28418	666	20	state	state	VERB
iiclr-28418	666	21	that	that	SCONJ
iiclr-28418	666	22	the	the	DET
iiclr-28418	666	23	reason	reason	NOUN
iiclr-28418	666	24	they	they	PRON
iiclr-28418	666	25	renounced	renounce	VERB
iiclr-28418	666	26	their	their	PRON
iiclr-28418	666	27	citizenship	citizenship	NOUN
iiclr-28418	666	28	was	be	AUX
iiclr-28418	666	29	because	because	SCONJ
iiclr-28418	666	30	of	of	ADP
iiclr-28418	666	31	the	the	DET
iiclr-28418	666	32	tax	tax	NOUN
iiclr-28418	666	33	filing	filing	NOUN
iiclr-28418	666	34	requirements	requirement	NOUN
iiclr-28418	666	35	imposed	impose	VERB
iiclr-28418	666	36	on	on	ADP
iiclr-28418	666	37	them	they	PRON
iiclr-28418	666	38	.	.	PUNCT
iiclr-28418	667	1	178	178	NUM
iiclr-28418	667	2	“	"	PUNCT
iiclr-28418	667	3	it	it	PRON
iiclr-28418	667	4	can	can	AUX
iiclr-28418	667	5	get	get	VERB
iiclr-28418	667	6	very	very	ADV
iiclr-28418	667	7	complicated	complicated	ADJ
iiclr-28418	667	8	very	very	ADV
iiclr-28418	667	9	quickly	quickly	ADV
iiclr-28418	667	10	,	,	PUNCT
iiclr-28418	667	11	”	"	PUNCT
iiclr-28418	667	12	stated	state	VERB
iiclr-28418	667	13	david	david	PROPN
iiclr-28418	667	14	mckeegan	mckeegan	PROPN
iiclr-28418	667	15	,	,	PUNCT
iiclr-28418	667	16	co	co	NOUN
iiclr-28418	667	17	-	-	NOUN
iiclr-28418	667	18	founder	founder	NOUN
iiclr-28418	667	19	of	of	ADP
iiclr-28418	667	20	greenback	greenback	NOUN
iiclr-28418	667	21	,	,	PUNCT
iiclr-28418	667	22	a	a	DET
iiclr-28418	667	23	point	point	NOUN
iiclr-28418	667	24	that	that	PRON
iiclr-28418	667	25	gets	get	VERB
iiclr-28418	667	26	directly	directly	ADV
iiclr-28418	667	27	at	at	ADP
iiclr-28418	667	28	the	the	DET
iiclr-28418	667	29	issue	issue	NOUN
iiclr-28418	667	30	of	of	ADP
iiclr-28418	667	31	fbar	fbar	PROPN
iiclr-28418	667	32	and	and	CCONJ
iiclr-28418	667	33	fatca	fatca	NOUN
iiclr-28418	667	34	having	have	VERB
iiclr-28418	667	35	some	some	DET
iiclr-28418	667	36	overlapping	overlap	VERB
iiclr-28418	667	37	functions	function	NOUN
iiclr-28418	667	38	for	for	ADP
iiclr-28418	667	39	reporting	report	VERB
iiclr-28418	667	40	accounts	account	NOUN
iiclr-28418	667	41	,	,	PUNCT
iiclr-28418	667	42	which	which	PRON
iiclr-28418	667	43	may	may	AUX
iiclr-28418	667	44	confuse	confuse	VERB
iiclr-28418	667	45	taxpayers	taxpayer	NOUN
iiclr-28418	667	46	,	,	PUNCT
iiclr-28418	667	47	with	with	ADP
iiclr-28418	667	48	19	19	NUM
iiclr-28418	667	49	%	%	NOUN
iiclr-28418	667	50	of	of	ADP
iiclr-28418	667	51	those	those	PRON
iiclr-28418	667	52	surveyed	survey	VERB
iiclr-28418	667	53	noting	note	VERB
iiclr-28418	667	54	that	that	SCONJ
iiclr-28418	667	55	the	the	DET
iiclr-28418	667	56	top	top	ADJ
iiclr-28418	667	57	tax	tax	NOUN
iiclr-28418	667	58	change	change	NOUN
iiclr-28418	667	59	they	they	PRON
iiclr-28418	667	60	would	would	AUX
iiclr-28418	667	61	make	make	VERB
iiclr-28418	667	62	would	would	AUX
iiclr-28418	667	63	be	be	AUX
iiclr-28418	667	64	to	to	PART
iiclr-28418	667	65	call	call	VERB
iiclr-28418	667	66	for	for	ADP
iiclr-28418	667	67	a	a	DET
iiclr-28418	667	68	more	more	ADV
iiclr-28418	667	69	streamlined	streamlined	ADJ
iiclr-28418	667	70	process	process	NOUN
iiclr-28418	667	71	(	(	PUNCT
iiclr-28418	667	72	with	with	ADP
iiclr-28418	667	73	the	the	DET
iiclr-28418	667	74	fifth	fifth	ADJ
iiclr-28418	667	75	most	most	ADV
iiclr-28418	667	76	popular	popular	ADJ
iiclr-28418	667	77	calling	calling	NOUN
iiclr-28418	667	78	for	for	SCONJ
iiclr-28418	667	79	the	the	DET
iiclr-28418	667	80	fbar	fbar	NOUN
iiclr-28418	667	81	and	and	CCONJ
iiclr-28418	667	82	fatca	fatca	ADJ
iiclr-28418	667	83	statement	statement	NOUN
iiclr-28418	667	84	to	to	PART
iiclr-28418	667	85	be	be	AUX
iiclr-28418	667	86	merged	merge	VERB
iiclr-28418	667	87	)	)	PUNCT
iiclr-28418	667	88	.	.	PUNCT
iiclr-28418	668	1	179	179	NUM
iiclr-28418	668	2	for	for	ADP
iiclr-28418	668	3	example	example	NOUN
iiclr-28418	668	4	,	,	PUNCT
iiclr-28418	668	5	in	in	ADP
iiclr-28418	668	6	2009	2009	NUM
iiclr-28418	668	7	,	,	PUNCT
iiclr-28418	668	8	sandra	sandra	PROPN
iiclr-28418	668	9	,	,	PUNCT
iiclr-28418	668	10	a	a	DET
iiclr-28418	668	11	united	united	ADJ
iiclr-28418	668	12	states	states	PROPN
iiclr-28418	668	13	/	/	SYM
iiclr-28418	668	14	canadian	canadian	ADJ
iiclr-28418	668	15	taxpayer	taxpayer	NOUN
iiclr-28418	668	16	,	,	PUNCT
iiclr-28418	668	17	had	have	AUX
iiclr-28418	668	18	heard	hear	VERB
iiclr-28418	668	19	about	about	ADP
iiclr-28418	668	20	the	the	DET
iiclr-28418	668	21	requirements	requirement	NOUN
iiclr-28418	668	22	of	of	ADP
iiclr-28418	668	23	filing	file	VERB
iiclr-28418	668	24	an	an	DET
iiclr-28418	668	25	fbar	fbar	NOUN
iiclr-28418	668	26	from	from	ADP
iiclr-28418	668	27	a	a	DET
iiclr-28418	668	28	newspaper	newspaper	NOUN
iiclr-28418	668	29	article	article	NOUN
iiclr-28418	668	30	,	,	PUNCT
iiclr-28418	668	31	and	and	CCONJ
iiclr-28418	668	32	in	in	ADP
iiclr-28418	668	33	addition	addition	NOUN
iiclr-28418	668	34	to	to	ADP
iiclr-28418	668	35	paying	pay	VERB
iiclr-28418	668	36	a	a	DET
iiclr-28418	668	37	$	$	SYM
iiclr-28418	668	38	78,000	78,000	NUM
iiclr-28418	668	39	penalty	penalty	NOUN
iiclr-28418	668	40	,	,	PUNCT
iiclr-28418	668	41	sandra	sandra	PROPN
iiclr-28418	668	42	had	have	AUX
iiclr-28418	668	43	at	at	ADP
iiclr-28418	668	44	one	one	NUM
iiclr-28418	668	45	point	point	NOUN
iiclr-28418	668	46	filed	file	VERB
iiclr-28418	668	47	a	a	DET
iiclr-28418	668	48	sixty	sixty	NUM
iiclr-28418	668	49	-	-	PUNCT
iiclr-28418	668	50	four	four	NUM
iiclr-28418	668	51	-	-	PUNCT
iiclr-28418	668	52	page	page	NOUN
iiclr-28418	668	53	tax	tax	NOUN
iiclr-28418	668	54	return	return	NOUN
iiclr-28418	668	55	with	with	ADP
iiclr-28418	668	56	a	a	DET
iiclr-28418	668	57	zero	zero	NUM
iiclr-28418	668	58	owing	owe	VERB
iiclr-28418	668	59	balance	balance	NOUN
iiclr-28418	668	60	due	due	ADP
iiclr-28418	668	61	to	to	ADP
iiclr-28418	668	62	the	the	DET
iiclr-28418	668	63	compliance	compliance	NOUN
iiclr-28418	668	64	burden	burden	NOUN
iiclr-28418	668	65	.	.	PUNCT
iiclr-28418	669	1	180	180	NUM
iiclr-28418	669	2	sandra	sandra	PROPN
iiclr-28418	669	3	pondered	ponder	VERB
iiclr-28418	669	4	“	"	PUNCT
iiclr-28418	669	5	[	[	X
iiclr-28418	669	6	h]ow	h]ow	NUM
iiclr-28418	669	7	am	be	AUX
iiclr-28418	669	8	i	i	PRON
iiclr-28418	669	9	going	go	VERB
iiclr-28418	669	10	to	to	PART
iiclr-28418	669	11	be	be	AUX
iiclr-28418	669	12	able	able	ADJ
iiclr-28418	669	13	to	to	PART
iiclr-28418	669	14	do	do	VERB
iiclr-28418	669	15	this	this	PRON
iiclr-28418	669	16	?	?	PUNCT
iiclr-28418	670	1	how	how	SCONJ
iiclr-28418	670	2	will	will	AUX
iiclr-28418	670	3	i	i	PRON
iiclr-28418	670	4	do	do	VERB
iiclr-28418	670	5	this	this	PRON
iiclr-28418	670	6	?	?	PUNCT
iiclr-28418	671	1	i	i	PRON
iiclr-28418	671	2	will	will	AUX
iiclr-28418	671	3	have	have	VERB
iiclr-28418	671	4	to	to	PART
iiclr-28418	671	5	give	give	VERB
iiclr-28418	671	6	up	up	ADP
iiclr-28418	671	7	citizenship	citizenship	NOUN
iiclr-28418	671	8	somehow	somehow	ADV
iiclr-28418	671	9	,	,	PUNCT
iiclr-28418	671	10	because	because	SCONJ
iiclr-28418	671	11	it	it	PRON
iiclr-28418	671	12	’s	’	VERB
iiclr-28418	671	13	just	just	ADV
iiclr-28418	671	14	so	so	ADV
iiclr-28418	671	15	complicated	complicated	ADJ
iiclr-28418	671	16	.	.	PUNCT
iiclr-28418	671	17	”	"	PUNCT
iiclr-28418	672	1	181	181	NUM
iiclr-28418	672	2	the	the	DET
iiclr-28418	672	3	study	study	NOUN
iiclr-28418	672	4	and	and	CCONJ
iiclr-28418	672	5	analysis	analysis	NOUN
iiclr-28418	672	6	conducted	conduct	VERB
iiclr-28418	672	7	by	by	ADP
iiclr-28418	672	8	james	james	PROPN
iiclr-28418	672	9	eastman	eastman	PROPN
iiclr-28418	672	10	further	far	ADV
iiclr-28418	672	11	noted	note	VERB
iiclr-28418	672	12	that	that	SCONJ
iiclr-28418	672	13	“	"	PUNCT
iiclr-28418	672	14	[	[	PUNCT
iiclr-28418	672	15	s]ome	s]ome	NOUN
iiclr-28418	672	16	participants	participant	NOUN
iiclr-28418	672	17	were	be	AUX
iiclr-28418	672	18	aware	aware	ADJ
iiclr-28418	672	19	of	of	ADP
iiclr-28418	672	20	their	their	PRON
iiclr-28418	672	21	u.s	u.s	PROPN
iiclr-28418	672	22	.	.	PROPN
iiclr-28418	672	23	citizenship	citizenship	NOUN
iiclr-28418	672	24	but	but	CCONJ
iiclr-28418	672	25	for	for	ADP
iiclr-28418	672	26	a	a	DET
iiclr-28418	672	27	period	period	NOUN
iiclr-28418	672	28	of	of	ADP
iiclr-28418	672	29	time	time	NOUN
iiclr-28418	672	30	were	be	AUX
iiclr-28418	672	31	unaware	unaware	ADJ
iiclr-28418	672	32	of	of	ADP
iiclr-28418	672	33	their	their	PRON
iiclr-28418	672	34	u.s	u.s	PROPN
iiclr-28418	672	35	.	.	PROPN
iiclr-28418	672	36	tax	tax	NOUN
iiclr-28418	672	37	filing	filing	NOUN
iiclr-28418	672	38	obligations	obligation	NOUN
iiclr-28418	672	39	.	.	PUNCT
iiclr-28418	672	40	”	"	PUNCT
iiclr-28418	673	1	182	182	NUM
iiclr-28418	673	2	these	these	DET
iiclr-28418	673	3	attestations	attestation	NOUN
iiclr-28418	673	4	strike	strike	VERB
iiclr-28418	673	5	three	three	NUM
iiclr-28418	673	6	key	key	ADJ
iiclr-28418	673	7	issues	issue	NOUN
iiclr-28418	673	8	:	:	PUNCT
iiclr-28418	673	9	(	(	PUNCT
iiclr-28418	673	10	1	1	X
iiclr-28418	673	11	)	)	PUNCT
iiclr-28418	673	12	lack	lack	NOUN
iiclr-28418	673	13	of	of	ADP
iiclr-28418	673	14	sufficient	sufficient	ADJ
iiclr-28418	673	15	notice	notice	NOUN
iiclr-28418	673	16	on	on	ADP
iiclr-28418	673	17	whether	whether	SCONJ
iiclr-28418	673	18	the	the	DET
iiclr-28418	673	19	taxpayer	taxpayer	NOUN
iiclr-28418	673	20	needs	need	VERB
iiclr-28418	673	21	to	to	PART
iiclr-28418	673	22	file	file	VERB
iiclr-28418	673	23	and	and	CCONJ
iiclr-28418	673	24	(	(	PUNCT
iiclr-28418	673	25	2	2	X
iiclr-28418	673	26	)	)	PUNCT
iiclr-28418	673	27	how	how	SCONJ
iiclr-28418	673	28	to	to	PART
iiclr-28418	673	29	file	file	VERB
iiclr-28418	673	30	in	in	ADP
iiclr-28418	673	31	addition	addition	NOUN
iiclr-28418	673	32	to	to	ADP
iiclr-28418	673	33	(	(	PUNCT
iiclr-28418	673	34	3	3	X
iiclr-28418	673	35	)	)	PUNCT
iiclr-28418	673	36	the	the	DET
iiclr-28418	673	37	financial	financial	ADJ
iiclr-28418	673	38	burdens	burden	NOUN
iiclr-28418	673	39	that	that	SCONJ
iiclr-28418	673	40	filing	filing	NOUN
iiclr-28418	673	41	requirements	requirement	NOUN
iiclr-28418	673	42	impose	impose	VERB
iiclr-28418	673	43	on	on	ADP
iiclr-28418	673	44	these	these	DET
iiclr-28418	673	45	dual	dual	ADJ
iiclr-28418	673	46	citizens	citizen	NOUN
iiclr-28418	673	47	.	.	PUNCT
iiclr-28418	674	1	this	this	PRON
iiclr-28418	674	2	begs	beg	VERB
iiclr-28418	674	3	the	the	DET
iiclr-28418	674	4	question	question	NOUN
iiclr-28418	674	5	of	of	ADP
iiclr-28418	674	6	whether	whether	SCONJ
iiclr-28418	674	7	these	these	DET
iiclr-28418	674	8	dual	dual	ADJ
iiclr-28418	674	9	citizens	citizen	NOUN
iiclr-28418	674	10	are	be	AUX
iiclr-28418	674	11	receiving	receive	VERB
iiclr-28418	674	12	sufficient	sufficient	ADJ
iiclr-28418	674	13	help	help	NOUN
iiclr-28418	674	14	.	.	PUNCT
iiclr-28418	675	1	c.	c.	NOUN
iiclr-28418	675	2	are	be	AUX
iiclr-28418	675	3	the	the	DET
iiclr-28418	675	4	resources	resource	NOUN
iiclr-28418	675	5	available	available	ADJ
iiclr-28418	675	6	sufficient	sufficient	ADJ
iiclr-28418	675	7	help	help	NOUN
iiclr-28418	675	8	?	?	PUNCT
iiclr-28418	676	1	competent	competent	ADJ
iiclr-28418	676	2	authority	authority	NOUN
iiclr-28418	676	3	agreements	agreement	NOUN
iiclr-28418	676	4	could	could	AUX
iiclr-28418	676	5	help	help	VERB
iiclr-28418	676	6	filers	filer	NOUN
iiclr-28418	676	7	with	with	ADP
iiclr-28418	676	8	dual	dual	ADJ
iiclr-28418	676	9	citizenship	citizenship	NOUN
iiclr-28418	676	10	to	to	PART
iiclr-28418	676	11	create	create	VERB
iiclr-28418	676	12	a	a	DET
iiclr-28418	676	13	more	more	ADV
iiclr-28418	676	14	streamlined	streamlined	ADJ
iiclr-28418	676	15	process	process	NOUN
iiclr-28418	676	16	for	for	ADP
iiclr-28418	676	17	international	international	ADJ
iiclr-28418	676	18	tax	tax	NOUN
iiclr-28418	676	19	disputes	dispute	NOUN
iiclr-28418	676	20	,	,	PUNCT
iiclr-28418	676	21	but	but	CCONJ
iiclr-28418	676	22	this	this	PRON
iiclr-28418	676	23	again	again	ADV
iiclr-28418	676	24	is	be	AUX
iiclr-28418	676	25	generally	generally	ADV
iiclr-28418	676	26	limited	limit	VERB
iiclr-28418	676	27	to	to	ADP
iiclr-28418	676	28	countries	country	NOUN
iiclr-28418	676	29	with	with	ADP
iiclr-28418	676	30	an	an	DET
iiclr-28418	676	31	agreement	agreement	NOUN
iiclr-28418	676	32	in	in	ADP
iiclr-28418	676	33	place	place	NOUN
iiclr-28418	676	34	.	.	PUNCT
iiclr-28418	677	1	183	183	NUM
iiclr-28418	677	2	however	however	ADV
iiclr-28418	677	3	,	,	PUNCT
iiclr-28418	677	4	a	a	DET
iiclr-28418	677	5	more	more	ADV
iiclr-28418	677	6	comprehensive	comprehensive	ADJ
iiclr-28418	677	7	answer	answer	NOUN
iiclr-28418	677	8	must	must	AUX
iiclr-28418	677	9	be	be	AUX
iiclr-28418	677	10	instituted	institute	VERB
iiclr-28418	677	11	to	to	PART
iiclr-28418	677	12	ensure	ensure	VERB
iiclr-28418	677	13	global	global	ADJ
iiclr-28418	677	14	compliance	compliance	NOUN
iiclr-28418	677	15	.	.	PUNCT
iiclr-28418	678	1	lastly	lastly	ADV
iiclr-28418	678	2	,	,	PUNCT
iiclr-28418	678	3	while	while	SCONJ
iiclr-28418	678	4	now	now	ADV
iiclr-28418	678	5	revoked	revoke	VERB
iiclr-28418	678	6	,	,	PUNCT
iiclr-28418	678	7	the	the	DET
iiclr-28418	678	8	voluntary	voluntary	ADJ
iiclr-28418	678	9	disclosure	disclosure	NOUN
iiclr-28418	678	10	programs	program	NOUN
iiclr-28418	678	11	did	do	AUX
iiclr-28418	678	12	provide	provide	VERB
iiclr-28418	678	13	—	—	PUNCT
iiclr-28418	678	14	—	—	PUNCT
iiclr-28418	678	15	—	—	PUNCT
iiclr-28418	678	16	—	—	PUNCT
iiclr-28418	678	17	—	—	PUNCT
iiclr-28418	678	18	—	—	PUNCT
iiclr-28418	678	19	—	—	PUNCT
iiclr-28418	678	20	—	—	PUNCT
iiclr-28418	678	21	—	—	PUNCT
iiclr-28418	678	22	—	—	PUNCT
iiclr-28418	678	23	—	—	PUNCT
iiclr-28418	678	24	—	—	PUNCT
iiclr-28418	678	25	—	—	PUNCT
iiclr-28418	678	26	—	—	PUNCT
iiclr-28418	678	27	—	—	PUNCT
iiclr-28418	678	28	—	—	PUNCT
iiclr-28418	678	29	—	—	PUNCT
iiclr-28418	678	30	—	—	PUNCT
iiclr-28418	678	31	—	—	PUNCT
iiclr-28418	678	32	—	—	PUNCT
iiclr-28418	678	33	—	—	PUNCT
iiclr-28418	678	34	—	—	PUNCT
iiclr-28418	678	35	—	—	PUNCT
iiclr-28418	678	36	—	—	PUNCT
iiclr-28418	678	37	—	—	PUNCT
iiclr-28418	678	38	—	—	PUNCT
iiclr-28418	678	39	—	—	PUNCT
iiclr-28418	678	40	—	—	PUNCT
iiclr-28418	678	41	—	—	PUNCT
iiclr-28418	678	42	177	177	NUM
iiclr-28418	678	43	.	.	PUNCT
iiclr-28418	679	1	i	i	PRON
iiclr-28418	679	2	d.	d.	PROPN
iiclr-28418	679	3	;	;	PUNCT
iiclr-28418	679	4	see	see	VERB
iiclr-28418	679	5	generally	generally	ADV
iiclr-28418	679	6	tina	tina	PROPN
iiclr-28418	679	7	’s	’s	PART
iiclr-28418	679	8	story	story	NOUN
iiclr-28418	679	9	in	in	ADP
iiclr-28418	679	10	christians	christians	PROPN
iiclr-28418	679	11	,	,	PUNCT
iiclr-28418	679	12	supra	supra	PROPN
iiclr-28418	679	13	note	note	PROPN
iiclr-28418	679	14	4	4	NUM
iiclr-28418	679	15	;	;	PUNCT
iiclr-28418	679	16	eastman	eastman	NOUN
iiclr-28418	679	17	-	-	PUNCT
iiclr-28418	679	18	timmons	timmon	NOUN
iiclr-28418	679	19	,	,	PUNCT
iiclr-28418	679	20	supra	supra	PROPN
iiclr-28418	679	21	note	note	NOUN
iiclr-28418	679	22	1	1	NUM
iiclr-28418	679	23	at	at	ADP
iiclr-28418	679	24	96	96	NUM
iiclr-28418	679	25	-	-	SYM
iiclr-28418	679	26	104	104	NUM
iiclr-28418	679	27	.	.	PUNCT
iiclr-28418	679	28	178	178	NUM
iiclr-28418	679	29	.	.	PUNCT
iiclr-28418	680	1	also	also	ADV
iiclr-28418	680	2	note	note	VERB
iiclr-28418	680	3	that	that	SCONJ
iiclr-28418	680	4	this	this	DET
iiclr-28418	680	5	survey	survey	NOUN
iiclr-28418	680	6	was	be	AUX
iiclr-28418	680	7	conducted	conduct	VERB
iiclr-28418	680	8	by	by	ADP
iiclr-28418	680	9	3100	3100	NUM
iiclr-28418	680	10	american	american	ADJ
iiclr-28418	680	11	expatriates	expatriate	NOUN
iiclr-28418	680	12	over	over	ADP
iiclr-28418	680	13	125	125	NUM
iiclr-28418	680	14	countries	country	NOUN
iiclr-28418	680	15	.	.	PUNCT
iiclr-28418	681	1	dore	dore	PROPN
iiclr-28418	681	2	,	,	PUNCT
iiclr-28418	681	3	supra	supra	PROPN
iiclr-28418	681	4	note	note	NOUN
iiclr-28418	681	5	6	6	NUM
iiclr-28418	681	6	.	.	SYM
iiclr-28418	681	7	179	179	NUM
iiclr-28418	681	8	.	.	PUNCT
iiclr-28418	682	1	i	i	PRON
iiclr-28418	682	2	d.	d.	PROPN
iiclr-28418	682	3	;	;	PUNCT
iiclr-28418	682	4	see	see	VERB
iiclr-28418	682	5	also	also	ADV
iiclr-28418	682	6	j.	j.	PROPN
iiclr-28418	682	7	richard	richard	PROPN
iiclr-28418	682	8	“	"	PUNCT
iiclr-28418	682	9	dick	dick	PROPN
iiclr-28418	682	10	”	"	PUNCT
iiclr-28418	682	11	harvey	harvey	NOUN
iiclr-28418	682	12	,	,	PUNCT
iiclr-28418	682	13	supra	supra	PROPN
iiclr-28418	682	14	note	note	NOUN
iiclr-28418	682	15	10	10	NUM
iiclr-28418	682	16	,	,	PUNCT
iiclr-28418	682	17	at	at	ADP
iiclr-28418	682	18	339	339	NUM
iiclr-28418	682	19	-	-	SYM
iiclr-28418	682	20	40	40	NUM
iiclr-28418	682	21	.	.	PUNCT
iiclr-28418	683	1	dick	dick	PROPN
iiclr-28418	683	2	harvey	harvey	PROPN
iiclr-28418	683	3	is	be	AUX
iiclr-28418	683	4	one	one	NUM
iiclr-28418	683	5	of	of	ADP
iiclr-28418	683	6	the	the	DET
iiclr-28418	683	7	academics	academic	NOUN
iiclr-28418	683	8	to	to	PART
iiclr-28418	683	9	bring	bring	VERB
iiclr-28418	683	10	up	up	ADP
iiclr-28418	683	11	the	the	DET
iiclr-28418	683	12	potential	potential	NOUN
iiclr-28418	683	13	of	of	ADP
iiclr-28418	683	14	merging	merge	VERB
iiclr-28418	683	15	the	the	DET
iiclr-28418	683	16	fbar	fbar	NOUN
iiclr-28418	683	17	and	and	CCONJ
iiclr-28418	683	18	fatca	fatca	ADJ
iiclr-28418	683	19	form	form	NOUN
iiclr-28418	683	20	,	,	PUNCT
iiclr-28418	683	21	which	which	PRON
iiclr-28418	683	22	will	will	AUX
iiclr-28418	683	23	be	be	AUX
iiclr-28418	683	24	discussed	discuss	VERB
iiclr-28418	683	25	more	more	ADV
iiclr-28418	683	26	in	in	ADP
iiclr-28418	683	27	depth	depth	NOUN
iiclr-28418	683	28	later	later	ADV
iiclr-28418	683	29	in	in	ADP
iiclr-28418	683	30	this	this	DET
iiclr-28418	683	31	note	note	NOUN
iiclr-28418	683	32	,	,	PUNCT
iiclr-28418	683	33	plus	plus	CCONJ
iiclr-28418	683	34	the	the	DET
iiclr-28418	683	35	merge	merge	NOUN
iiclr-28418	683	36	would	would	AUX
iiclr-28418	683	37	likely	likely	ADV
iiclr-28418	683	38	expand	expand	VERB
iiclr-28418	683	39	the	the	DET
iiclr-28418	683	40	scope	scope	NOUN
iiclr-28418	683	41	of	of	ADP
iiclr-28418	683	42	the	the	DET
iiclr-28418	683	43	fbar	fbar	NOUN
iiclr-28418	683	44	because	because	SCONJ
iiclr-28418	683	45	this	this	PRON
iiclr-28418	683	46	serves	serve	VERB
iiclr-28418	683	47	as	as	ADP
iiclr-28418	683	48	the	the	DET
iiclr-28418	683	49	fincen	fincen	NOUN
iiclr-28418	683	50	to	to	PART
iiclr-28418	683	51	combat	combat	VERB
iiclr-28418	683	52	crime	crime	NOUN
iiclr-28418	683	53	so	so	ADV
iiclr-28418	683	54	might	might	AUX
iiclr-28418	683	55	serve	serve	VERB
iiclr-28418	683	56	as	as	ADP
iiclr-28418	683	57	a	a	DET
iiclr-28418	683	58	stronger	strong	ADJ
iiclr-28418	683	59	combined	combine	VERB
iiclr-28418	683	60	tool	tool	NOUN
iiclr-28418	683	61	.	.	PUNCT
iiclr-28418	684	1	180	180	NUM
iiclr-28418	684	2	.	.	PUNCT
iiclr-28418	684	3	eastman	eastman	NOUN
iiclr-28418	684	4	-	-	PUNCT
iiclr-28418	684	5	timmons	timmon	NOUN
iiclr-28418	684	6	,	,	PUNCT
iiclr-28418	684	7	supra	supra	PROPN
iiclr-28418	684	8	note	note	NOUN
iiclr-28418	684	9	1	1	NUM
iiclr-28418	684	10	,	,	PUNCT
iiclr-28418	684	11	at	at	ADP
iiclr-28418	684	12	103	103	NUM
iiclr-28418	684	13	-	-	SYM
iiclr-28418	684	14	04	04	NUM
iiclr-28418	684	15	.	.	PUNCT
iiclr-28418	685	1	181	181	NUM
iiclr-28418	685	2	.	.	PUNCT
iiclr-28418	686	1	i	i	PRON
iiclr-28418	686	2	d.	d.	PROPN
iiclr-28418	686	3	at	at	ADP
iiclr-28418	686	4	104	104	NUM
iiclr-28418	686	5	.	.	PUNCT
iiclr-28418	686	6	182	182	NUM
iiclr-28418	686	7	.	.	PUNCT
iiclr-28418	687	1	i	i	PRON
iiclr-28418	687	2	d.	d.	PROPN
iiclr-28418	687	3	at	at	ADP
iiclr-28418	687	4	108	108	NUM
iiclr-28418	687	5	.	.	PUNCT
iiclr-28418	688	1	183	183	NUM
iiclr-28418	688	2	.	.	PUNCT
iiclr-28418	689	1	internal	internal	ADJ
iiclr-28418	689	2	revenue	revenue	NOUN
iiclr-28418	689	3	serv	serv	X
iiclr-28418	689	4	.	.	PUNCT
iiclr-28418	689	5	,	,	PUNCT
iiclr-28418	689	6	memorandum	memorandum	NOUN
iiclr-28418	689	7	of	of	ADP
iiclr-28418	689	8	understanding	understanding	NOUN
iiclr-28418	689	9	between	between	ADP
iiclr-28418	689	10	the	the	DET
iiclr-28418	689	11	competent	competent	ADJ
iiclr-28418	689	12	authorities	authority	NOUN
iiclr-28418	689	13	of	of	ADP
iiclr-28418	689	14	canada	canada	PROPN
iiclr-28418	689	15	and	and	CCONJ
iiclr-28418	689	16	the	the	DET
iiclr-28418	689	17	united	united	PROPN
iiclr-28418	689	18	states	states	PROPN
iiclr-28418	689	19	of	of	ADP
iiclr-28418	689	20	america	america	PROPN
iiclr-28418	689	21	(	(	PUNCT
iiclr-28418	689	22	sept	sept	PROPN
iiclr-28418	689	23	.	.	PROPN
iiclr-28418	689	24	7	7	NUM
iiclr-28418	689	25	,	,	PUNCT
iiclr-28418	689	26	2007	2007	NUM
iiclr-28418	689	27	)	)	PUNCT
iiclr-28418	689	28	,	,	PUNCT
iiclr-28418	689	29	https://www.irs.gov/pub/irs-utl/2010_arbitration_mou_nov_8-10_-_final.pdf	https://www.irs.gov/pub/irs-utl/2010_arbitration_mou_nov_8-10_-_final.pdf	PUNCT
iiclr-28418	689	30	[	[	X
iiclr-28418	689	31	https://perma.cc/	https://perma.cc/	VERB
iiclr-28418	689	32	n287	n287	NUM
iiclr-28418	689	33	-	-	PUNCT
iiclr-28418	689	34	z2tq	z2tq	NOUN
iiclr-28418	689	35	]	]	X
iiclr-28418	689	36	.	.	PUNCT
iiclr-28418	690	1	https://perma.cc	https://perma.cc	PROPN
iiclr-28418	690	2	https://www.irs.gov/pub/irs-utl/2010_arbitration_mou_nov_8-10_-_final.pdf	https://www.irs.gov/pub/irs-utl/2010_arbitration_mou_nov_8-10_-_final.pdf	NUM
iiclr-28418	690	3	2024	2024	NUM
iiclr-28418	690	4	]	]	PUNCT
iiclr-28418	690	5	should	should	AUX
iiclr-28418	690	6	i	i	PRON
iiclr-28418	690	7	stay	stay	VERB
iiclr-28418	690	8	,	,	PUNCT
iiclr-28418	690	9	or	or	CCONJ
iiclr-28418	690	10	should	should	AUX
iiclr-28418	690	11	i	i	PRON
iiclr-28418	690	12	go	go	VERB
iiclr-28418	690	13	?	?	PUNCT
iiclr-28418	691	1	373	373	NUM
iiclr-28418	691	2	aid	aid	NOUN
iiclr-28418	691	3	to	to	ADP
iiclr-28418	691	4	taxpayers	taxpayer	NOUN
iiclr-28418	691	5	at	at	ADP
iiclr-28418	691	6	the	the	DET
iiclr-28418	691	7	outset	outset	NOUN
iiclr-28418	691	8	of	of	ADP
iiclr-28418	691	9	fatca	fatca	NOUN
iiclr-28418	691	10	and	and	CCONJ
iiclr-28418	691	11	the	the	DET
iiclr-28418	691	12	increased	increase	VERB
iiclr-28418	691	13	enforcement	enforcement	NOUN
iiclr-28418	691	14	of	of	ADP
iiclr-28418	691	15	fbar	fbar	NOUN
iiclr-28418	691	16	with	with	ADP
iiclr-28418	691	17	the	the	DET
iiclr-28418	691	18	irs	irs	PROPN
iiclr-28418	691	19	reportedly	reportedly	ADV
iiclr-28418	691	20	pulling	pull	VERB
iiclr-28418	691	21	in	in	ADP
iiclr-28418	691	22	revenue	revenue	NOUN
iiclr-28418	691	23	of	of	ADP
iiclr-28418	691	24	$	$	SYM
iiclr-28418	691	25	4.4	4.4	NUM
iiclr-28418	691	26	billion	billion	NUM
iiclr-28418	691	27	from	from	ADP
iiclr-28418	691	28	the	the	DET
iiclr-28418	691	29	programs	program	NOUN
iiclr-28418	691	30	.	.	PUNCT
iiclr-28418	692	1	184	184	NUM
iiclr-28418	692	2	it	it	PRON
iiclr-28418	692	3	makes	make	VERB
iiclr-28418	692	4	relative	relative	ADJ
iiclr-28418	692	5	sense	sense	NOUN
iiclr-28418	692	6	why	why	SCONJ
iiclr-28418	692	7	the	the	DET
iiclr-28418	692	8	irs	irs	PROPN
iiclr-28418	692	9	would	would	AUX
iiclr-28418	692	10	decide	decide	VERB
iiclr-28418	692	11	to	to	PART
iiclr-28418	692	12	close	close	VERB
iiclr-28418	692	13	the	the	DET
iiclr-28418	692	14	offshore	offshore	ADJ
iiclr-28418	692	15	voluntary	voluntary	ADJ
iiclr-28418	692	16	disclosure	disclosure	NOUN
iiclr-28418	692	17	programs	program	NOUN
iiclr-28418	692	18	with	with	ADP
iiclr-28418	692	19	18,000	18,000	NUM
iiclr-28418	692	20	taxpayers	taxpayer	NOUN
iiclr-28418	692	21	coming	come	VERB
iiclr-28418	692	22	forward	forward	ADV
iiclr-28418	692	23	in	in	ADP
iiclr-28418	692	24	2011	2011	NUM
iiclr-28418	692	25	to	to	ADP
iiclr-28418	692	26	just	just	ADV
iiclr-28418	692	27	600	600	NUM
iiclr-28418	692	28	in	in	ADP
iiclr-28418	692	29	2017.185	2017.185	NUM
iiclr-28418	692	30	according	accord	VERB
iiclr-28418	692	31	to	to	ADP
iiclr-28418	692	32	the	the	DET
iiclr-28418	692	33	imf	imf	PROPN
iiclr-28418	692	34	,	,	PUNCT
iiclr-28418	692	35	the	the	DET
iiclr-28418	692	36	voluntary	voluntary	ADJ
iiclr-28418	692	37	disclosure	disclosure	NOUN
iiclr-28418	692	38	program	program	NOUN
iiclr-28418	692	39	works	work	VERB
iiclr-28418	692	40	as	as	ADP
iiclr-28418	692	41	a	a	DET
iiclr-28418	692	42	benefit	benefit	NOUN
iiclr-28418	692	43	when	when	SCONJ
iiclr-28418	692	44	considered	consider	VERB
iiclr-28418	692	45	as	as	ADP
iiclr-28418	692	46	a	a	DET
iiclr-28418	692	47	“	"	PUNCT
iiclr-28418	692	48	last	last	ADJ
iiclr-28418	692	49	chance	chance	NOUN
iiclr-28418	692	50	”	"	PUNCT
iiclr-28418	692	51	and	and	CCONJ
iiclr-28418	692	52	loses	lose	VERB
iiclr-28418	692	53	this	this	DET
iiclr-28418	692	54	strength	strength	NOUN
iiclr-28418	692	55	and	and	CCONJ
iiclr-28418	692	56	chance	chance	NOUN
iiclr-28418	692	57	for	for	ADP
iiclr-28418	692	58	compliance	compliance	NOUN
iiclr-28418	692	59	because	because	SCONJ
iiclr-28418	692	60	evaders	evader	NOUN
iiclr-28418	692	61	will	will	AUX
iiclr-28418	692	62	feel	feel	VERB
iiclr-28418	692	63	like	like	SCONJ
iiclr-28418	692	64	there	there	PRON
iiclr-28418	692	65	is	be	VERB
iiclr-28418	692	66	always	always	ADV
iiclr-28418	692	67	a	a	DET
iiclr-28418	692	68	lifeline	lifeline	NOUN
iiclr-28418	692	69	of	of	ADP
iiclr-28418	692	70	sorts	sort	NOUN
iiclr-28418	692	71	available	available	ADJ
iiclr-28418	692	72	when	when	SCONJ
iiclr-28418	692	73	there	there	PRON
iiclr-28418	692	74	are	be	VERB
iiclr-28418	692	75	repeated	repeat	VERB
iiclr-28418	692	76	or	or	CCONJ
iiclr-28418	692	77	frequent	frequent	ADJ
iiclr-28418	692	78	disclosure	disclosure	NOUN
iiclr-28418	692	79	programs	program	NOUN
iiclr-28418	692	80	in	in	ADP
iiclr-28418	692	81	place	place	NOUN
iiclr-28418	692	82	.	.	PUNCT
iiclr-28418	693	1	186	186	NUM
iiclr-28418	693	2	that	that	PRON
iiclr-28418	693	3	being	be	AUX
iiclr-28418	693	4	said	say	VERB
iiclr-28418	693	5	,	,	PUNCT
iiclr-28418	693	6	while	while	SCONJ
iiclr-28418	693	7	there	there	PRON
iiclr-28418	693	8	may	may	AUX
iiclr-28418	693	9	be	be	AUX
iiclr-28418	693	10	a	a	DET
iiclr-28418	693	11	concern	concern	NOUN
iiclr-28418	693	12	of	of	ADP
iiclr-28418	693	13	a	a	DET
iiclr-28418	693	14	loss	loss	NOUN
iiclr-28418	693	15	in	in	ADP
iiclr-28418	693	16	strength	strength	NOUN
iiclr-28418	693	17	of	of	ADP
iiclr-28418	693	18	the	the	DET
iiclr-28418	693	19	disclosure	disclosure	NOUN
iiclr-28418	693	20	program	program	NOUN
iiclr-28418	693	21	,	,	PUNCT
iiclr-28418	693	22	it	it	PRON
iiclr-28418	693	23	may	may	AUX
iiclr-28418	693	24	be	be	AUX
iiclr-28418	693	25	beneficial	beneficial	ADJ
iiclr-28418	693	26	to	to	ADP
iiclr-28418	693	27	accidental	accidental	ADJ
iiclr-28418	693	28	americans	americans	PROPN
iiclr-28418	693	29	and	and	CCONJ
iiclr-28418	693	30	dual	dual	ADJ
iiclr-28418	693	31	citizens	citizen	NOUN
iiclr-28418	693	32	to	to	PART
iiclr-28418	693	33	have	have	VERB
iiclr-28418	693	34	a	a	DET
iiclr-28418	693	35	revised	revise	VERB
iiclr-28418	693	36	and	and	CCONJ
iiclr-28418	693	37	limited	limited	ADJ
iiclr-28418	693	38	disclosure	disclosure	NOUN
iiclr-28418	693	39	program	program	NOUN
iiclr-28418	693	40	that	that	PRON
iiclr-28418	693	41	is	be	AUX
iiclr-28418	693	42	tailored	tailor	VERB
iiclr-28418	693	43	to	to	ADP
iiclr-28418	693	44	an	an	DET
iiclr-28418	693	45	average	average	ADJ
iiclr-28418	693	46	income	income	NOUN
iiclr-28418	693	47	threshold	threshold	NOUN
iiclr-28418	693	48	and	and	CCONJ
iiclr-28418	693	49	a	a	DET
iiclr-28418	693	50	description	description	NOUN
iiclr-28418	693	51	to	to	PART
iiclr-28418	693	52	provide	provide	VERB
iiclr-28418	693	53	the	the	DET
iiclr-28418	693	54	reasonable	reasonable	ADJ
iiclr-28418	693	55	cause	cause	NOUN
iiclr-28418	693	56	for	for	ADP
iiclr-28418	693	57	not	not	PART
iiclr-28418	693	58	filing	file	VERB
iiclr-28418	693	59	in	in	ADP
iiclr-28418	693	60	the	the	DET
iiclr-28418	693	61	past	past	NOUN
iiclr-28418	693	62	with	with	ADP
iiclr-28418	693	63	an	an	DET
iiclr-28418	693	64	inclusion	inclusion	NOUN
iiclr-28418	693	65	of	of	ADP
iiclr-28418	693	66	lack	lack	NOUN
iiclr-28418	693	67	of	of	ADP
iiclr-28418	693	68	sufficient	sufficient	ADJ
iiclr-28418	693	69	notice	notice	NOUN
iiclr-28418	693	70	.	.	PUNCT
iiclr-28418	694	1	187	187	NUM
iiclr-28418	694	2	d.	d.	NOUN
iiclr-28418	694	3	does	do	AUX
iiclr-28418	694	4	the	the	DET
iiclr-28418	694	5	current	current	ADJ
iiclr-28418	694	6	form	form	NOUN
iiclr-28418	694	7	of	of	ADP
iiclr-28418	694	8	notice	notice	NOUN
iiclr-28418	694	9	actually	actually	ADV
iiclr-28418	694	10	put	put	VERB
iiclr-28418	694	11	taxpayers	taxpayer	NOUN
iiclr-28418	694	12	on	on	ADP
iiclr-28418	694	13	sufficient	sufficient	ADJ
iiclr-28418	694	14	notice	notice	NOUN
iiclr-28418	694	15	?	?	PUNCT
iiclr-28418	695	1	one	one	NUM
iiclr-28418	695	2	key	key	ADJ
iiclr-28418	695	3	issue	issue	NOUN
iiclr-28418	695	4	that	that	PRON
iiclr-28418	695	5	seemed	seem	VERB
iiclr-28418	695	6	to	to	PART
iiclr-28418	695	7	be	be	AUX
iiclr-28418	695	8	implied	imply	VERB
iiclr-28418	695	9	by	by	ADP
iiclr-28418	695	10	frustrated	frustrated	ADJ
iiclr-28418	695	11	dual	dual	ADJ
iiclr-28418	695	12	citizens	citizen	NOUN
iiclr-28418	695	13	is	be	AUX
iiclr-28418	695	14	that	that	SCONJ
iiclr-28418	695	15	there	there	PRON
iiclr-28418	695	16	was	be	VERB
iiclr-28418	695	17	no	no	DET
iiclr-28418	695	18	knowledge	knowledge	NOUN
iiclr-28418	695	19	of	of	ADP
iiclr-28418	695	20	a	a	DET
iiclr-28418	695	21	filing	filing	NOUN
iiclr-28418	695	22	requirement	requirement	NOUN
iiclr-28418	695	23	,	,	PUNCT
iiclr-28418	695	24	or	or	CCONJ
iiclr-28418	695	25	in	in	ADP
iiclr-28418	695	26	some	some	DET
iiclr-28418	695	27	cases	case	NOUN
iiclr-28418	695	28	,	,	PUNCT
iiclr-28418	695	29	knowledge	knowledge	NOUN
iiclr-28418	695	30	of	of	ADP
iiclr-28418	695	31	being	be	AUX
iiclr-28418	695	32	a	a	DET
iiclr-28418	695	33	united	united	PROPN
iiclr-28418	695	34	states	states	PROPN
iiclr-28418	695	35	citizen	citizen	NOUN
iiclr-28418	695	36	(	(	PUNCT
iiclr-28418	695	37	especially	especially	ADV
iiclr-28418	695	38	at	at	ADP
iiclr-28418	695	39	the	the	DET
iiclr-28418	695	40	outset	outset	NOUN
iiclr-28418	695	41	of	of	ADP
iiclr-28418	695	42	fatca	fatca	NOUN
iiclr-28418	695	43	)	)	PUNCT
iiclr-28418	695	44	.	.	PUNCT
iiclr-28418	696	1	188	188	NUM
iiclr-28418	696	2	this	this	PRON
iiclr-28418	696	3	leads	lead	VERB
iiclr-28418	696	4	to	to	ADP
iiclr-28418	696	5	the	the	DET
iiclr-28418	696	6	question	question	NOUN
iiclr-28418	696	7	of	of	ADP
iiclr-28418	696	8	whether	whether	SCONJ
iiclr-28418	696	9	there	there	PRON
iiclr-28418	696	10	is	be	VERB
iiclr-28418	696	11	sufficient	sufficient	ADJ
iiclr-28418	696	12	notice	notice	NOUN
iiclr-28418	696	13	to	to	ADP
iiclr-28418	696	14	united	united	PROPN
iiclr-28418	696	15	states	states	PROPN
iiclr-28418	696	16	taxpayers	taxpayer	NOUN
iiclr-28418	696	17	of	of	ADP
iiclr-28418	696	18	their	their	PRON
iiclr-28418	696	19	filing	filing	NOUN
iiclr-28418	696	20	requirements	requirement	NOUN
iiclr-28418	696	21	.	.	PUNCT
iiclr-28418	697	1	189	189	NUM
iiclr-28418	698	1	while	while	SCONJ
iiclr-28418	698	2	there	there	PRON
iiclr-28418	698	3	are	be	VERB
iiclr-28418	698	4	webpages	webpage	NOUN
iiclr-28418	698	5	by	by	ADP
iiclr-28418	698	6	the	the	DET
iiclr-28418	698	7	irs	irs	PROPN
iiclr-28418	698	8	that	that	PRON
iiclr-28418	698	9	outline	outline	NOUN
iiclr-28418	698	10	fbar	fbar	NOUN
iiclr-28418	698	11	(	(	PUNCT
iiclr-28418	698	12	even	even	ADV
iiclr-28418	698	13	with	with	ADP
iiclr-28418	698	14	a	a	DET
iiclr-28418	698	15	hotline	hotline	NOUN
iiclr-28418	698	16	that	that	PRON
iiclr-28418	698	17	runs	run	VERB
iiclr-28418	698	18	from	from	ADP
iiclr-28418	698	19	8am-4pm	8am-4pm	NUM
iiclr-28418	698	20	)	)	PUNCT
iiclr-28418	698	21	,	,	PUNCT
iiclr-28418	698	22	and	and	CCONJ
iiclr-28418	698	23	a	a	DET
iiclr-28418	698	24	webpage	webpage	NOUN
iiclr-28418	698	25	for	for	ADP
iiclr-28418	698	26	fatca	fatca	ADJ
iiclr-28418	698	27	,	,	PUNCT
iiclr-28418	698	28	there	there	PRON
iiclr-28418	698	29	is	be	VERB
iiclr-28418	698	30	an	an	DET
iiclr-28418	698	31	issue	issue	NOUN
iiclr-28418	698	32	of	of	ADP
iiclr-28418	698	33	having	have	VERB
iiclr-28418	698	34	these	these	DET
iiclr-28418	698	35	webpages	webpage	NOUN
iiclr-28418	698	36	being	be	AUX
iiclr-28418	698	37	the	the	DET
iiclr-28418	698	38	only	only	ADJ
iiclr-28418	698	39	form	form	NOUN
iiclr-28418	698	40	of	of	ADP
iiclr-28418	698	41	notice	notice	NOUN
iiclr-28418	698	42	for	for	ADP
iiclr-28418	698	43	taxpayers	taxpayer	NOUN
iiclr-28418	698	44	.	.	PUNCT
iiclr-28418	699	1	190	190	NUM
iiclr-28418	699	2	that	that	PRON
iiclr-28418	699	3	is	be	AUX
iiclr-28418	699	4	,	,	PUNCT
iiclr-28418	699	5	the	the	DET
iiclr-28418	699	6	taxpayer	taxpayer	NOUN
iiclr-28418	699	7	has	have	VERB
iiclr-28418	699	8	to	to	PART
iiclr-28418	699	9	know	know	VERB
iiclr-28418	699	10	they	they	PRON
iiclr-28418	699	11	are	be	AUX
iiclr-28418	699	12	a	a	DET
iiclr-28418	699	13	united	united	PROPN
iiclr-28418	699	14	states	states	PROPN
iiclr-28418	699	15	citizen	citizen	NOUN
iiclr-28418	699	16	and	and	CCONJ
iiclr-28418	699	17	then	then	ADV
iiclr-28418	699	18	actively	actively	ADV
iiclr-28418	699	19	seek	seek	VERB
iiclr-28418	699	20	out	out	ADP
iiclr-28418	699	21	potential	potential	ADJ
iiclr-28418	699	22	filing	filing	NOUN
iiclr-28418	699	23	requirements	requirement	NOUN
iiclr-28418	699	24	.	.	PUNCT
iiclr-28418	700	1	additionally	additionally	ADV
iiclr-28418	700	2	,	,	PUNCT
iiclr-28418	700	3	the	the	DET
iiclr-28418	700	4	fbar	fbar	PROPN
iiclr-28418	700	5	hotline	hotline	NOUN
iiclr-28418	700	6	is	be	AUX
iiclr-28418	700	7	useful	useful	ADJ
iiclr-28418	700	8	but	but	CCONJ
iiclr-28418	700	9	may	may	AUX
iiclr-28418	700	10	be	be	AUX
iiclr-28418	700	11	problematic	problematic	ADJ
iiclr-28418	700	12	given	give	VERB
iiclr-28418	700	13	the	the	DET
iiclr-28418	700	14	different	different	ADJ
iiclr-28418	700	15	time	time	NOUN
iiclr-28418	700	16	zones	zone	NOUN
iiclr-28418	700	17	around	around	ADP
iiclr-28418	700	18	the	the	DET
iiclr-28418	700	19	world	world	NOUN
iiclr-28418	700	20	making	make	VERB
iiclr-28418	700	21	availability	availability	NOUN
iiclr-28418	700	22	more	more	ADV
iiclr-28418	700	23	restricted	restrict	VERB
iiclr-28418	700	24	.	.	PUNCT
iiclr-28418	701	1	191	191	NUM
iiclr-28418	701	2	allison	allison	PROPN
iiclr-28418	701	3	christian	christian	PROPN
iiclr-28418	701	4	notes	note	NOUN
iiclr-28418	701	5	in	in	ADP
iiclr-28418	701	6	her	her	PRON
iiclr-28418	701	7	article	article	NOUN
iiclr-28418	701	8	that	that	SCONJ
iiclr-28418	701	9	perhaps	perhaps	ADV
iiclr-28418	701	10	reasonable	reasonable	ADJ
iiclr-28418	701	11	notice	notice	NOUN
iiclr-28418	701	12	could	could	AUX
iiclr-28418	701	13	be	be	AUX
iiclr-28418	701	14	when	when	SCONJ
iiclr-28418	701	15	united	united	PROPN
iiclr-28418	701	16	states	states	PROPN
iiclr-28418	701	17	—	—	PUNCT
iiclr-28418	701	18	—	—	PUNCT
iiclr-28418	701	19	—	—	PUNCT
iiclr-28418	701	20	—	—	PUNCT
iiclr-28418	701	21	—	—	PUNCT
iiclr-28418	701	22	—	—	PUNCT
iiclr-28418	701	23	—	—	PUNCT
iiclr-28418	701	24	—	—	PUNCT
iiclr-28418	701	25	—	—	PUNCT
iiclr-28418	701	26	—	—	PUNCT
iiclr-28418	701	27	—	—	PUNCT
iiclr-28418	701	28	—	—	PUNCT
iiclr-28418	701	29	—	—	PUNCT
iiclr-28418	701	30	—	—	PUNCT
iiclr-28418	701	31	—	—	PUNCT
iiclr-28418	701	32	—	—	PUNCT
iiclr-28418	701	33	—	—	PUNCT
iiclr-28418	701	34	—	—	PUNCT
iiclr-28418	701	35	—	—	PUNCT
iiclr-28418	701	36	—	—	PUNCT
iiclr-28418	701	37	—	—	PUNCT
iiclr-28418	701	38	—	—	PUNCT
iiclr-28418	701	39	—	—	PUNCT
iiclr-28418	701	40	—	—	PUNCT
iiclr-28418	701	41	—	—	PUNCT
iiclr-28418	701	42	—	—	PUNCT
iiclr-28418	701	43	—	—	PUNCT
iiclr-28418	701	44	—	—	PUNCT
iiclr-28418	701	45	—	—	PUNCT
iiclr-28418	701	46	184	184	X
iiclr-28418	701	47	.	.	X
iiclr-28418	702	1	kelly	kelly	PROPN
iiclr-28418	702	2	phillips	phillips	PROPN
iiclr-28418	702	3	erb	erb	PROPN
iiclr-28418	702	4	,	,	PUNCT
iiclr-28418	702	5	irs	irs	PROPN
iiclr-28418	702	6	announces	announce	VERB
iiclr-28418	702	7	end	end	VERB
iiclr-28418	702	8	to	to	ADP
iiclr-28418	702	9	offshore	offshore	ADJ
iiclr-28418	702	10	voluntary	voluntary	ADJ
iiclr-28418	702	11	disclosure	disclosure	NOUN
iiclr-28418	702	12	program	program	NOUN
iiclr-28418	702	13	,	,	PUNCT
iiclr-28418	702	14	forbes	forbes	PROPN
iiclr-28418	702	15	(	(	PUNCT
iiclr-28418	702	16	mar	mar	PROPN
iiclr-28418	702	17	.	.	PROPN
iiclr-28418	702	18	13	13	NUM
iiclr-28418	702	19	,	,	PUNCT
iiclr-28418	702	20	2018	2018	NUM
iiclr-28418	702	21	)	)	PUNCT
iiclr-28418	702	22	,	,	PUNCT
iiclr-28418	702	23	https://www.forbes.com/sites/kellyphillipserb/2018/03/13/irsannounces-end-to-offshore-voluntary-disclosure-program/?sh=49792a9577b3	https://www.forbes.com/sites/kellyphillipserb/2018/03/13/irsannounces-end-to-offshore-voluntary-disclosure-program/?sh=49792a9577b3	PROPN
iiclr-28418	703	1	[	[	X
iiclr-28418	703	2	https://perma.cc/p7gj-hn3	https://perma.cc/p7gj-hn3	NOUN
iiclr-28418	703	3	m	m	PROPN
iiclr-28418	703	4	]	]	X
iiclr-28418	703	5	.	.	PUNCT
iiclr-28418	704	1	185	185	NUM
iiclr-28418	704	2	.	.	PUNCT
iiclr-28418	705	1	i	i	PRON
iiclr-28418	705	2	d.	d.	PROPN
iiclr-28418	705	3	186	186	NUM
iiclr-28418	705	4	.	.	PUNCT
iiclr-28418	706	1	dora	dora	PROPN
iiclr-28418	706	2	benedek	benedek	PROPN
iiclr-28418	706	3	,	,	PUNCT
iiclr-28418	706	4	martin	martin	PROPN
iiclr-28418	706	5	grote	grote	PROPN
iiclr-28418	706	6	,	,	PUNCT
iiclr-28418	706	7	grace	grace	NOUN
iiclr-28418	706	8	jackson	jackson	PROPN
iiclr-28418	706	9	,	,	PUNCT
iiclr-28418	706	10	maksym	maksym	PROPN
iiclr-28418	706	11	markevych	markevych	NOUN
iiclr-28418	706	12	,	,	PUNCT
iiclr-28418	706	13	christophe	christophe	PROPN
iiclr-28418	706	14	j.	j.	PROPN
iiclr-28418	706	15	waerzeggers	waerzeggers	PROPN
iiclr-28418	706	16	&	&	CCONJ
iiclr-28418	706	17	lydia	lydia	PROPN
iiclr-28418	706	18	e.	e.	PROPN
iiclr-28418	706	19	sofrona	sofrona	PROPN
iiclr-28418	706	20	,	,	PUNCT
iiclr-28418	706	21	voluntary	voluntary	ADJ
iiclr-28418	706	22	disclosure	disclosure	NOUN
iiclr-28418	706	23	programs	program	NOUN
iiclr-28418	706	24	–	–	PUNCT
iiclr-28418	706	25	design	design	NOUN
iiclr-28418	706	26	,	,	PUNCT
iiclr-28418	706	27	principles	principle	NOUN
iiclr-28418	706	28	,	,	PUNCT
iiclr-28418	706	29	and	and	CCONJ
iiclr-28418	706	30	implementation	implementation	NOUN
iiclr-28418	706	31	considerations	consideration	NOUN
iiclr-28418	706	32	,	,	PUNCT
iiclr-28418	706	33	int’l	int’l	NUM
iiclr-28418	706	34	monetary	monetary	ADJ
iiclr-28418	706	35	fund	fund	NOUN
iiclr-28418	706	36	t	t	PROPN
iiclr-28418	706	37	/	/	SYM
iiclr-28418	706	38	n	n	CCONJ
iiclr-28418	706	39	/	/	SYM
iiclr-28418	706	40	m/2022/002	m/2022/002	NOUN
iiclr-28418	706	41	(	(	PUNCT
iiclr-28418	706	42	apr	apr	PROPN
iiclr-28418	706	43	.	.	PROPN
iiclr-28418	706	44	6	6	NUM
iiclr-28418	706	45	,	,	PUNCT
iiclr-28418	706	46	2022	2022	NUM
iiclr-28418	706	47	)	)	PUNCT
iiclr-28418	706	48	.	.	PUNCT
iiclr-28418	707	1	187	187	NUM
iiclr-28418	707	2	.	.	PUNCT
iiclr-28418	708	1	i	i	PRON
iiclr-28418	708	2	d.	d.	PROPN
iiclr-28418	708	3	citing	cite	VERB
iiclr-28418	708	4	because	because	SCONJ
iiclr-28418	708	5	of	of	ADP
iiclr-28418	708	6	the	the	DET
iiclr-28418	708	7	lack	lack	NOUN
iiclr-28418	708	8	of	of	ADP
iiclr-28418	708	9	strength	strength	NOUN
iiclr-28418	708	10	of	of	ADP
iiclr-28418	708	11	the	the	DET
iiclr-28418	708	12	repeated	repeat	VERB
iiclr-28418	708	13	filing	filing	NOUN
iiclr-28418	708	14	requirement	requirement	NOUN
iiclr-28418	708	15	generally	generally	ADV
iiclr-28418	708	16	.	.	PUNCT
iiclr-28418	709	1	188	188	NUM
iiclr-28418	709	2	.	.	PUNCT
iiclr-28418	709	3	see	see	VERB
iiclr-28418	709	4	generally	generally	ADV
iiclr-28418	709	5	kate	kate	PROPN
iiclr-28418	709	6	dore	dore	PROPN
iiclr-28418	709	7	,	,	PUNCT
iiclr-28418	709	8	supra	supra	PROPN
iiclr-28418	709	9	note	note	PROPN
iiclr-28418	709	10	6	6	NUM
iiclr-28418	709	11	;	;	PUNCT
iiclr-28418	709	12	christians	christian	NOUN
iiclr-28418	709	13	,	,	PUNCT
iiclr-28418	709	14	supra	supra	PROPN
iiclr-28418	709	15	note	note	NOUN
iiclr-28418	709	16	4	4	NUM
iiclr-28418	709	17	;	;	PUNCT
iiclr-28418	709	18	see	see	VERB
iiclr-28418	709	19	also	also	ADV
iiclr-28418	709	20	james	james	PROPN
iiclr-28418	709	21	eastman	eastman	PROPN
iiclr-28418	709	22	-	-	PUNCT
iiclr-28418	709	23	timmons	timmon	NOUN
iiclr-28418	709	24	,	,	PUNCT
iiclr-28418	709	25	supra	supra	PROPN
iiclr-28418	709	26	note	note	NOUN
iiclr-28418	709	27	1	1	NUM
iiclr-28418	709	28	,	,	PUNCT
iiclr-28418	709	29	at	at	ADP
iiclr-28418	709	30	102	102	NUM
iiclr-28418	709	31	-	-	SYM
iiclr-28418	709	32	04	04	NUM
iiclr-28418	709	33	.	.	PUNCT
iiclr-28418	709	34	189	189	NUM
iiclr-28418	709	35	.	.	PUNCT
iiclr-28418	710	1	this	this	DET
iiclr-28418	710	2	note	note	NOUN
iiclr-28418	710	3	was	be	AUX
iiclr-28418	710	4	briefly	briefly	ADV
iiclr-28418	710	5	spoken	speak	VERB
iiclr-28418	710	6	about	about	ADP
iiclr-28418	710	7	by	by	ADP
iiclr-28418	710	8	christians	christian	NOUN
iiclr-28418	710	9	and	and	CCONJ
iiclr-28418	710	10	implied	imply	VERB
iiclr-28418	710	11	by	by	ADP
iiclr-28418	710	12	the	the	DET
iiclr-28418	710	13	display	display	NOUN
iiclr-28418	710	14	of	of	ADP
iiclr-28418	710	15	testimony	testimony	NOUN
iiclr-28418	710	16	by	by	ADP
iiclr-28418	710	17	eastman	eastman	PROPN
iiclr-28418	710	18	.	.	PUNCT
iiclr-28418	711	1	christians	christians	PROPN
iiclr-28418	711	2	,	,	PUNCT
iiclr-28418	711	3	supra	supra	PROPN
iiclr-28418	711	4	note	note	PROPN
iiclr-28418	711	5	4	4	NUM
iiclr-28418	711	6	;	;	PUNCT
iiclr-28418	711	7	eastman	eastman	NOUN
iiclr-28418	711	8	-	-	PUNCT
iiclr-28418	711	9	timmons	timmon	NOUN
iiclr-28418	711	10	,	,	PUNCT
iiclr-28418	711	11	supra	supra	PROPN
iiclr-28418	711	12	note	note	NOUN
iiclr-28418	711	13	1	1	NUM
iiclr-28418	711	14	,	,	PUNCT
iiclr-28418	711	15	at	at	ADP
iiclr-28418	711	16	96	96	NUM
iiclr-28418	711	17	-	-	SYM
iiclr-28418	711	18	104	104	NUM
iiclr-28418	711	19	.	.	PUNCT
iiclr-28418	712	1	190	190	NUM
iiclr-28418	712	2	.	.	PUNCT
iiclr-28418	713	1	report	report	NOUN
iiclr-28418	713	2	of	of	ADP
iiclr-28418	713	3	foreign	foreign	ADJ
iiclr-28418	713	4	bank	bank	NOUN
iiclr-28418	713	5	and	and	CCONJ
iiclr-28418	713	6	financial	financial	ADJ
iiclr-28418	713	7	accounts	account	NOUN
iiclr-28418	713	8	(	(	PUNCT
iiclr-28418	713	9	fbar	fbar	NOUN
iiclr-28418	713	10	)	)	PUNCT
iiclr-28418	713	11	,	,	PUNCT
iiclr-28418	713	12	supra	supra	PROPN
iiclr-28418	713	13	note	note	NOUN
iiclr-28418	713	14	4	4	NUM
iiclr-28418	713	15	;	;	PUNCT
iiclr-28418	713	16	foreign	foreign	ADJ
iiclr-28418	713	17	asset	asset	NOUN
iiclr-28418	713	18	tax	tax	NOUN
iiclr-28418	713	19	compliance	compliance	NOUN
iiclr-28418	713	20	act	act	NOUN
iiclr-28418	713	21	,	,	PUNCT
iiclr-28418	713	22	internal	internal	ADJ
iiclr-28418	713	23	revenue	revenue	NOUN
iiclr-28418	713	24	serv	serv	X
iiclr-28418	713	25	.	.	PUNCT
iiclr-28418	713	26	,	,	PUNCT
iiclr-28418	714	1	https://www.irs.gov/businesses/corporations/	https://www.irs.gov/businesses/corporations/	PROPN
iiclr-28418	714	2	foreign	foreign	ADJ
iiclr-28418	714	3	-	-	PUNCT
iiclr-28418	714	4	account	account	NOUN
iiclr-28418	714	5	-	-	PUNCT
iiclr-28418	714	6	tax	tax	NOUN
iiclr-28418	714	7	-	-	PUNCT
iiclr-28418	714	8	compliance	compliance	NOUN
iiclr-28418	714	9	-	-	PUNCT
iiclr-28418	714	10	act	act	NOUN
iiclr-28418	714	11	-	-	PUNCT
iiclr-28418	714	12	fatca	fatca	NOUN
iiclr-28418	714	13	[	[	X
iiclr-28418	714	14	https://perma.cc/tmf3-ujme	https://perma.cc/tmf3-ujme	PROPN
iiclr-28418	714	15	]	]	X
iiclr-28418	714	16	.	.	PUNCT
iiclr-28418	715	1	191	191	NUM
iiclr-28418	715	2	.	.	PUNCT
iiclr-28418	716	1	report	report	NOUN
iiclr-28418	716	2	of	of	ADP
iiclr-28418	716	3	foreign	foreign	ADJ
iiclr-28418	716	4	bank	bank	NOUN
iiclr-28418	716	5	and	and	CCONJ
iiclr-28418	716	6	financial	financial	ADJ
iiclr-28418	716	7	accounts	account	NOUN
iiclr-28418	716	8	(	(	PUNCT
iiclr-28418	716	9	fbar	fbar	NOUN
iiclr-28418	716	10	)	)	PUNCT
iiclr-28418	716	11	,	,	PUNCT
iiclr-28418	716	12	supra	supra	PROPN
iiclr-28418	716	13	note	note	NOUN
iiclr-28418	716	14	4	4	NUM
iiclr-28418	716	15	.	.	PUNCT
iiclr-28418	716	16	https://perma.cc/tmf3-ujme	https://perma.cc/tmf3-ujme	PROPN
iiclr-28418	717	1	https://www.irs.gov/businesses/corporations	https://www.irs.gov/businesses/corporation	NOUN
iiclr-28418	717	2	https://perma.cc/p7gj-hn3	https://perma.cc/p7gj-hn3	PROPN
iiclr-28418	717	3	m	m	PROPN
iiclr-28418	717	4	https://www.forbes.com/sites/kellyphillipserb/2018/03/13/irs	https://www.forbes.com/sites/kellyphillipserb/2018/03/13/irs	PROPN
iiclr-28418	717	5	indiana	indiana	PROPN
iiclr-28418	717	6	int’l	int’l	NOUN
iiclr-28418	717	7	&	&	CCONJ
iiclr-28418	717	8	comp	comp	PROPN
iiclr-28418	717	9	.	.	PUNCT
iiclr-28418	718	1	law	law	NOUN
iiclr-28418	718	2	review	review	NOUN
iiclr-28418	719	1	[	[	X
iiclr-28418	719	2	vol	vol	NOUN
iiclr-28418	719	3	.	.	PUNCT
iiclr-28418	720	1	34:349	34:349	NUM
iiclr-28418	720	2	374	374	NUM
iiclr-28418	720	3	citizens	citizen	NOUN
iiclr-28418	720	4	that	that	PRON
iiclr-28418	720	5	live	live	VERB
iiclr-28418	720	6	abroad	abroad	ADV
iiclr-28418	720	7	visit	visit	VERB
iiclr-28418	720	8	the	the	DET
iiclr-28418	720	9	embassy	embassy	NOUN
iiclr-28418	720	10	to	to	PART
iiclr-28418	720	11	obtain	obtain	VERB
iiclr-28418	720	12	benefits	benefit	NOUN
iiclr-28418	720	13	from	from	ADP
iiclr-28418	720	14	the	the	DET
iiclr-28418	720	15	united	united	PROPN
iiclr-28418	720	16	states	states	PROPN
iiclr-28418	720	17	such	such	ADJ
iiclr-28418	720	18	as	as	ADP
iiclr-28418	720	19	a	a	DET
iiclr-28418	720	20	passport	passport	NOUN
iiclr-28418	720	21	,	,	PUNCT
iiclr-28418	720	22	but	but	CCONJ
iiclr-28418	720	23	if	if	SCONJ
iiclr-28418	720	24	one	one	NUM
iiclr-28418	720	25	of	of	ADP
iiclr-28418	720	26	the	the	DET
iiclr-28418	720	27	key	key	ADJ
iiclr-28418	720	28	goals	goal	NOUN
iiclr-28418	720	29	of	of	ADP
iiclr-28418	720	30	fbar	fbar	PROPN
iiclr-28418	720	31	and	and	CCONJ
iiclr-28418	720	32	fatca	fatca	NOUN
iiclr-28418	720	33	is	be	AUX
iiclr-28418	720	34	compliance	compliance	NOUN
iiclr-28418	720	35	with	with	ADP
iiclr-28418	720	36	reporting	reporting	NOUN
iiclr-28418	720	37	,	,	PUNCT
iiclr-28418	720	38	then	then	ADV
iiclr-28418	720	39	this	this	PRON
iiclr-28418	720	40	would	would	AUX
iiclr-28418	720	41	only	only	ADV
iiclr-28418	720	42	cast	cast	VERB
iiclr-28418	720	43	a	a	DET
iiclr-28418	720	44	net	net	NOUN
iiclr-28418	720	45	on	on	ADP
iiclr-28418	720	46	the	the	DET
iiclr-28418	720	47	united	united	PROPN
iiclr-28418	720	48	states	states	PROPN
iiclr-28418	720	49	citizens	citizen	NOUN
iiclr-28418	720	50	that	that	PRON
iiclr-28418	720	51	know	know	VERB
iiclr-28418	720	52	of	of	ADP
iiclr-28418	720	53	their	their	PRON
iiclr-28418	720	54	status	status	NOUN
iiclr-28418	720	55	or	or	CCONJ
iiclr-28418	720	56	plan	plan	VERB
iiclr-28418	720	57	to	to	PART
iiclr-28418	720	58	utilize	utilize	VERB
iiclr-28418	720	59	those	those	DET
iiclr-28418	720	60	citizenship	citizenship	NOUN
iiclr-28418	720	61	benefits	benefit	NOUN
iiclr-28418	720	62	by	by	ADP
iiclr-28418	720	63	visiting	visit	VERB
iiclr-28418	720	64	the	the	DET
iiclr-28418	720	65	embassy	embassy	NOUN
iiclr-28418	720	66	.	.	PUNCT
iiclr-28418	721	1	192	192	NUM
iiclr-28418	721	2	this	this	PRON
iiclr-28418	721	3	coupled	couple	VERB
iiclr-28418	721	4	with	with	ADP
iiclr-28418	721	5	the	the	DET
iiclr-28418	721	6	fact	fact	NOUN
iiclr-28418	721	7	that	that	SCONJ
iiclr-28418	721	8	the	the	DET
iiclr-28418	721	9	irs	irs	PROPN
iiclr-28418	721	10	had	have	AUX
iiclr-28418	721	11	reduced	reduce	VERB
iiclr-28418	721	12	its	its	PRON
iiclr-28418	721	13	foreign	foreign	ADJ
iiclr-28418	721	14	assistance	assistance	NOUN
iiclr-28418	721	15	budget	budget	NOUN
iiclr-28418	721	16	by	by	ADP
iiclr-28418	721	17	shuttering	shutter	VERB
iiclr-28418	721	18	its	its	PRON
iiclr-28418	721	19	foreign	foreign	ADJ
iiclr-28418	721	20	attaché	attaché	NOUN
iiclr-28418	721	21	offices	office	NOUN
iiclr-28418	721	22	abroad	abroad	ADV
iiclr-28418	721	23	and	and	CCONJ
iiclr-28418	721	24	email	email	NOUN
iiclr-28418	721	25	line	line	NOUN
iiclr-28418	721	26	of	of	ADP
iiclr-28418	721	27	contact	contact	NOUN
iiclr-28418	721	28	in	in	ADP
iiclr-28418	721	29	2015	2015	NUM
iiclr-28418	721	30	leaves	leave	VERB
iiclr-28418	721	31	little	little	ADJ
iiclr-28418	721	32	help	help	NOUN
iiclr-28418	721	33	for	for	ADP
iiclr-28418	721	34	dual	dual	ADJ
iiclr-28418	721	35	citizens	citizen	NOUN
iiclr-28418	721	36	.	.	PUNCT
iiclr-28418	722	1	193	193	NUM
iiclr-28418	722	2	one	one	NUM
iiclr-28418	722	3	shining	shine	VERB
iiclr-28418	722	4	beacon	beacon	NOUN
iiclr-28418	722	5	of	of	ADP
iiclr-28418	722	6	assistance	assistance	NOUN
iiclr-28418	722	7	is	be	AUX
iiclr-28418	722	8	tas	ta	NOUN
iiclr-28418	722	9	;	;	PUNCT
iiclr-28418	722	10	however	however	ADV
iiclr-28418	722	11	,	,	PUNCT
iiclr-28418	722	12	this	this	DET
iiclr-28418	722	13	group	group	NOUN
iiclr-28418	722	14	acts	act	VERB
iiclr-28418	722	15	more	more	ADV
iiclr-28418	722	16	as	as	ADP
iiclr-28418	722	17	a	a	DET
iiclr-28418	722	18	team	team	NOUN
iiclr-28418	722	19	that	that	PRON
iiclr-28418	722	20	assists	assist	VERB
iiclr-28418	722	21	taxpayers	taxpayer	NOUN
iiclr-28418	722	22	when	when	SCONJ
iiclr-28418	722	23	they	they	PRON
iiclr-28418	722	24	can	can	AUX
iiclr-28418	722	25	not	not	PART
iiclr-28418	722	26	resolve	resolve	VERB
iiclr-28418	722	27	their	their	PRON
iiclr-28418	722	28	issues	issue	NOUN
iiclr-28418	722	29	with	with	ADP
iiclr-28418	722	30	the	the	DET
iiclr-28418	722	31	irs	irs	PROPN
iiclr-28418	722	32	,	,	PUNCT
iiclr-28418	722	33	which	which	PRON
iiclr-28418	722	34	makes	make	VERB
iiclr-28418	722	35	it	it	PRON
iiclr-28418	722	36	a	a	DET
iiclr-28418	722	37	more	more	ADV
iiclr-28418	722	38	restricted	restricted	ADJ
iiclr-28418	722	39	access	access	NOUN
iiclr-28418	722	40	group	group	NOUN
iiclr-28418	722	41	apart	apart	ADV
iiclr-28418	722	42	from	from	ADP
iiclr-28418	722	43	the	the	DET
iiclr-28418	722	44	online	online	ADJ
iiclr-28418	722	45	resources	resource	NOUN
iiclr-28418	722	46	made	make	VERB
iiclr-28418	722	47	available	available	ADJ
iiclr-28418	722	48	and	and	CCONJ
iiclr-28418	722	49	the	the	DET
iiclr-28418	722	50	increased	increase	VERB
iiclr-28418	722	51	phone	phone	NOUN
iiclr-28418	722	52	lines	line	NOUN
iiclr-28418	722	53	including	include	VERB
iiclr-28418	722	54	international	international	ADJ
iiclr-28418	722	55	phone	phone	NOUN
iiclr-28418	722	56	services	service	NOUN
iiclr-28418	722	57	located	locate	VERB
iiclr-28418	722	58	in	in	ADP
iiclr-28418	722	59	hawaii	hawaii	PROPN
iiclr-28418	722	60	and	and	CCONJ
iiclr-28418	722	61	puerto	puerto	PROPN
iiclr-28418	722	62	rico	rico	PROPN
iiclr-28418	722	63	.	.	PUNCT
iiclr-28418	723	1	194	194	NUM
iiclr-28418	723	2	however	however	ADV
iiclr-28418	723	3	,	,	PUNCT
iiclr-28418	723	4	it	it	PRON
iiclr-28418	723	5	is	be	AUX
iiclr-28418	723	6	questionable	questionable	ADJ
iiclr-28418	723	7	as	as	ADP
iiclr-28418	723	8	to	to	ADP
iiclr-28418	723	9	whether	whether	SCONJ
iiclr-28418	723	10	a	a	DET
iiclr-28418	723	11	full	full	ADJ
iiclr-28418	723	12	solution	solution	NOUN
iiclr-28418	723	13	should	should	AUX
iiclr-28418	723	14	rest	rest	VERB
iiclr-28418	723	15	on	on	ADP
iiclr-28418	723	16	the	the	DET
iiclr-28418	723	17	shoulders	shoulder	NOUN
iiclr-28418	723	18	of	of	ADP
iiclr-28418	723	19	a	a	DET
iiclr-28418	723	20	team	team	NOUN
iiclr-28418	723	21	that	that	PRON
iiclr-28418	723	22	generally	generally	ADV
iiclr-28418	723	23	seems	seem	VERB
iiclr-28418	723	24	to	to	PART
iiclr-28418	723	25	act	act	VERB
iiclr-28418	723	26	as	as	ADP
iiclr-28418	723	27	a	a	DET
iiclr-28418	723	28	mediating	mediate	VERB
iiclr-28418	723	29	team	team	NOUN
iiclr-28418	723	30	when	when	SCONJ
iiclr-28418	723	31	called	call	VERB
iiclr-28418	723	32	to	to	ADP
iiclr-28418	723	33	action	action	NOUN
iiclr-28418	723	34	between	between	ADP
iiclr-28418	723	35	the	the	DET
iiclr-28418	723	36	irs	irs	PROPN
iiclr-28418	723	37	and	and	CCONJ
iiclr-28418	723	38	the	the	DET
iiclr-28418	723	39	taxpayer	taxpayer	NOUN
iiclr-28418	723	40	when	when	SCONJ
iiclr-28418	723	41	a	a	DET
iiclr-28418	723	42	dispute	dispute	NOUN
iiclr-28418	723	43	is	be	AUX
iiclr-28418	723	44	not	not	PART
iiclr-28418	723	45	resolved	resolve	VERB
iiclr-28418	723	46	.	.	PUNCT
iiclr-28418	724	1	195	195	NUM
iiclr-28418	724	2	upon	upon	SCONJ
iiclr-28418	724	3	analyzing	analyze	VERB
iiclr-28418	724	4	the	the	DET
iiclr-28418	724	5	remedies	remedy	NOUN
iiclr-28418	724	6	available	available	ADJ
iiclr-28418	724	7	for	for	ADP
iiclr-28418	724	8	taxpayers	taxpayer	NOUN
iiclr-28418	724	9	and	and	CCONJ
iiclr-28418	724	10	the	the	DET
iiclr-28418	724	11	lack	lack	NOUN
iiclr-28418	724	12	of	of	ADP
iiclr-28418	724	13	a	a	DET
iiclr-28418	724	14	strong	strong	ADJ
iiclr-28418	724	15	notice	notice	NOUN
iiclr-28418	724	16	system	system	NOUN
iiclr-28418	724	17	,	,	PUNCT
iiclr-28418	724	18	there	there	PRON
iiclr-28418	724	19	are	be	VERB
iiclr-28418	724	20	cracks	crack	NOUN
iiclr-28418	724	21	within	within	ADP
iiclr-28418	724	22	the	the	DET
iiclr-28418	724	23	compliance	compliance	NOUN
iiclr-28418	724	24	and	and	CCONJ
iiclr-28418	724	25	assistance	assistance	NOUN
iiclr-28418	724	26	services	service	NOUN
iiclr-28418	724	27	provided	provide	VERB
iiclr-28418	724	28	within	within	ADP
iiclr-28418	724	29	the	the	DET
iiclr-28418	724	30	internal	internal	ADJ
iiclr-28418	724	31	revenue	revenue	NOUN
iiclr-28418	724	32	code	code	NOUN
iiclr-28418	724	33	and	and	CCONJ
iiclr-28418	724	34	by	by	ADP
iiclr-28418	724	35	the	the	DET
iiclr-28418	724	36	irs	irs	PROPN
iiclr-28418	724	37	and	and	CCONJ
iiclr-28418	724	38	tas	ta	NOUN
iiclr-28418	724	39	.	.	PUNCT
iiclr-28418	725	1	with	with	ADP
iiclr-28418	725	2	these	these	DET
iiclr-28418	725	3	vulnerabilities	vulnerability	NOUN
iiclr-28418	725	4	it	it	PRON
iiclr-28418	725	5	is	be	AUX
iiclr-28418	725	6	important	important	ADJ
iiclr-28418	725	7	to	to	PART
iiclr-28418	725	8	bring	bring	VERB
iiclr-28418	725	9	back	back	ADV
iiclr-28418	725	10	into	into	ADP
iiclr-28418	725	11	the	the	DET
iiclr-28418	725	12	scope	scope	NOUN
iiclr-28418	725	13	the	the	DET
iiclr-28418	725	14	effectiveness	effectiveness	NOUN
iiclr-28418	725	15	of	of	ADP
iiclr-28418	725	16	fbar	fbar	NOUN
iiclr-28418	725	17	and	and	CCONJ
iiclr-28418	725	18	fatca	fatca	NOUN
iiclr-28418	725	19	in	in	ADP
iiclr-28418	725	20	comparison	comparison	NOUN
iiclr-28418	725	21	to	to	ADP
iiclr-28418	725	22	the	the	DET
iiclr-28418	725	23	burdens	burden	NOUN
iiclr-28418	725	24	that	that	PRON
iiclr-28418	725	25	can	can	AUX
iiclr-28418	725	26	arise	arise	VERB
iiclr-28418	725	27	.	.	PUNCT
iiclr-28418	726	1	e.	e.	PROPN
iiclr-28418	726	2	what	what	PRON
iiclr-28418	726	3	works	work	VERB
iiclr-28418	726	4	with	with	ADP
iiclr-28418	726	5	fbar	fbar	NOUN
iiclr-28418	726	6	and	and	CCONJ
iiclr-28418	726	7	fatca	fatca	NOUN
iiclr-28418	726	8	?	?	PUNCT
iiclr-28418	727	1	the	the	DET
iiclr-28418	727	2	compliance	compliance	NOUN
iiclr-28418	727	3	goal	goal	NOUN
iiclr-28418	727	4	has	have	AUX
iiclr-28418	727	5	in	in	ADP
iiclr-28418	727	6	some	some	DET
iiclr-28418	727	7	respects	respect	NOUN
iiclr-28418	727	8	been	be	AUX
iiclr-28418	727	9	partially	partially	ADV
iiclr-28418	727	10	achieved	achieve	VERB
iiclr-28418	727	11	by	by	ADP
iiclr-28418	727	12	fbar	fbar	NOUN
iiclr-28418	727	13	and	and	CCONJ
iiclr-28418	727	14	fatca	fatca	NOUN
iiclr-28418	727	15	in	in	ADP
iiclr-28418	727	16	that	that	SCONJ
iiclr-28418	727	17	the	the	DET
iiclr-28418	727	18	voluntary	voluntary	ADJ
iiclr-28418	727	19	disclosure	disclosure	NOUN
iiclr-28418	727	20	periods	period	NOUN
iiclr-28418	727	21	have	have	AUX
iiclr-28418	727	22	brought	bring	VERB
iiclr-28418	727	23	in	in	ADP
iiclr-28418	727	24	around	around	ADP
iiclr-28418	727	25	$	$	SYM
iiclr-28418	727	26	4.4	4.4	NUM
iiclr-28418	727	27	billion	billion	NUM
iiclr-28418	727	28	to	to	PART
iiclr-28418	727	29	make	make	VERB
iiclr-28418	727	30	certain	certain	ADJ
iiclr-28418	727	31	taxpayers	taxpayer	NOUN
iiclr-28418	727	32	compliant	compliant	ADJ
iiclr-28418	727	33	.	.	PUNCT
iiclr-28418	728	1	in	in	ADP
iiclr-28418	728	2	addition	addition	NOUN
iiclr-28418	728	3	the	the	DET
iiclr-28418	728	4	programs	program	NOUN
iiclr-28418	728	5	have	have	AUX
iiclr-28418	728	6	helped	help	VERB
iiclr-28418	728	7	catch	catch	VERB
iiclr-28418	728	8	large	large	ADJ
iiclr-28418	728	9	scale	scale	NOUN
iiclr-28418	728	10	tax	tax	NOUN
iiclr-28418	728	11	evasion	evasion	NOUN
iiclr-28418	728	12	with	with	ADP
iiclr-28418	728	13	two	two	NUM
iiclr-28418	728	14	individuals	individual	NOUN
iiclr-28418	728	15	,	,	PUNCT
iiclr-28418	728	16	robert	robert	PROPN
iiclr-28418	728	17	smith	smith	PROPN
iiclr-28418	728	18	and	and	CCONJ
iiclr-28418	728	19	robert	robert	PROPN
iiclr-28418	728	20	brockman	brockman	PROPN
iiclr-28418	728	21	,	,	PUNCT
iiclr-28418	728	22	who	who	PRON
iiclr-28418	728	23	were	be	AUX
iiclr-28418	728	24	evading	evade	VERB
iiclr-28418	728	25	taxes	taxis	NOUN
iiclr-28418	728	26	on	on	ADP
iiclr-28418	728	27	$	$	SYM
iiclr-28418	728	28	200	200	NUM
iiclr-28418	728	29	million	million	NUM
iiclr-28418	728	30	dollars	dollar	NOUN
iiclr-28418	728	31	offshore	offshore	ADV
iiclr-28418	728	32	and	and	CCONJ
iiclr-28418	728	33	in	in	ADP
iiclr-28418	728	34	brockman	brockman	PROPN
iiclr-28418	728	35	’s	’s	PART
iiclr-28418	728	36	case	case	NOUN
iiclr-28418	728	37	around	around	ADP
iiclr-28418	728	38	$	$	SYM
iiclr-28418	728	39	2	2	NUM
iiclr-28418	728	40	billion	billion	NUM
iiclr-28418	728	41	dollars	dollar	NOUN
iiclr-28418	728	42	in	in	ADP
iiclr-28418	728	43	capital	capital	NOUN
iiclr-28418	728	44	gains	gain	NOUN
iiclr-28418	728	45	.	.	PUNCT
iiclr-28418	729	1	196	196	NUM
iiclr-28418	729	2	this	this	DET
iiclr-28418	729	3	focal	focal	ADJ
iiclr-28418	729	4	point	point	NOUN
iiclr-28418	729	5	of	of	ADP
iiclr-28418	729	6	catching	catch	VERB
iiclr-28418	729	7	“	"	PUNCT
iiclr-28418	729	8	whales	whale	NOUN
iiclr-28418	729	9	”	"	PUNCT
iiclr-28418	729	10	has	have	AUX
iiclr-28418	729	11	been	be	AUX
iiclr-28418	729	12	prominent	prominent	ADJ
iiclr-28418	729	13	,	,	PUNCT
iiclr-28418	729	14	and	and	CCONJ
iiclr-28418	729	15	was	be	AUX
iiclr-28418	729	16	even	even	ADV
iiclr-28418	729	17	referenced	reference	VERB
iiclr-28418	729	18	in	in	ADP
iiclr-28418	729	19	the	the	DET
iiclr-28418	729	20	dissent	dissent	NOUN
iiclr-28418	729	21	in	in	ADP
iiclr-28418	729	22	boyd	boyd	PROPN
iiclr-28418	729	23	,	,	PUNCT
iiclr-28418	729	24	seeing	see	VERB
iiclr-28418	729	25	as	as	SCONJ
iiclr-28418	729	26	smith	smith	PROPN
iiclr-28418	729	27	had	have	AUX
iiclr-28418	729	28	agreed	agree	VERB
iiclr-28418	729	29	to	to	PART
iiclr-28418	729	30	pay	pay	VERB
iiclr-28418	729	31	$	$	SYM
iiclr-28418	729	32	139	139	NUM
iiclr-28418	729	33	million	million	NUM
iiclr-28418	729	34	in	in	ADP
iiclr-28418	729	35	taxes	taxis	NOUN
iiclr-28418	729	36	and	and	CCONJ
iiclr-28418	729	37	penalties	penalty	NOUN
iiclr-28418	729	38	as	as	ADP
iiclr-28418	729	39	part	part	NOUN
iiclr-28418	729	40	of	of	ADP
iiclr-28418	729	41	his	his	PRON
iiclr-28418	729	42	agreement	agreement	NOUN
iiclr-28418	729	43	.	.	PUNCT
iiclr-28418	730	1	197	197	NUM
iiclr-28418	730	2	however	however	ADV
iiclr-28418	730	3	,	,	PUNCT
iiclr-28418	730	4	due	due	ADP
iiclr-28418	730	5	to	to	ADP
iiclr-28418	730	6	the	the	DET
iiclr-28418	730	7	low	low	ADJ
iiclr-28418	730	8	thresholds	threshold	NOUN
iiclr-28418	730	9	of	of	ADP
iiclr-28418	730	10	fatca	fatca	NOUN
iiclr-28418	730	11	and	and	CCONJ
iiclr-28418	730	12	fbar	fbar	NOUN
iiclr-28418	730	13	for	for	ADP
iiclr-28418	730	14	filing	filing	NOUN
iiclr-28418	730	15	requirements	requirement	NOUN
iiclr-28418	730	16	,	,	PUNCT
iiclr-28418	730	17	the	the	DET
iiclr-28418	730	18	tractor	tractor	NOUN
iiclr-28418	730	19	beam	beam	NOUN
iiclr-28418	730	20	of	of	ADP
iiclr-28418	730	21	compliance	compliance	NOUN
iiclr-28418	730	22	has	have	AUX
iiclr-28418	730	23	pulled	pull	VERB
iiclr-28418	730	24	in	in	ADP
iiclr-28418	730	25	several	several	ADJ
iiclr-28418	730	26	everyday	everyday	ADJ
iiclr-28418	730	27	dual	dual	ADJ
iiclr-28418	730	28	citizens	citizen	NOUN
iiclr-28418	730	29	who	who	PRON
iiclr-28418	730	30	are	be	AUX
iiclr-28418	730	31	burdened	burden	VERB
iiclr-28418	730	32	by	by	ADP
iiclr-28418	730	33	the	the	DET
iiclr-28418	730	34	filing	filing	NOUN
iiclr-28418	730	35	costs	cost	NOUN
iiclr-28418	730	36	of	of	ADP
iiclr-28418	730	37	fbar	fbar	NOUN
iiclr-28418	730	38	and	and	CCONJ
iiclr-28418	730	39	fatca	fatca	NOUN
iiclr-28418	730	40	,	,	PUNCT
iiclr-28418	730	41	with	with	ADP
iiclr-28418	730	42	some	some	DET
iiclr-28418	730	43	filers	filer	NOUN
iiclr-28418	730	44	going	go	VERB
iiclr-28418	730	45	so	so	ADV
iiclr-28418	730	46	far	far	ADV
iiclr-28418	730	47	as	as	SCONJ
iiclr-28418	730	48	to	to	PART
iiclr-28418	730	49	consider	consider	VERB
iiclr-28418	730	50	their	their	PRON
iiclr-28418	730	51	citizenship	citizenship	NOUN
iiclr-28418	730	52	“	"	PUNCT
iiclr-28418	730	53	a	a	PRON
iiclr-28418	730	54	—	—	PUNCT
iiclr-28418	730	55	—	—	PUNCT
iiclr-28418	730	56	—	—	PUNCT
iiclr-28418	730	57	—	—	PUNCT
iiclr-28418	730	58	—	—	PUNCT
iiclr-28418	730	59	—	—	PUNCT
iiclr-28418	730	60	—	—	PUNCT
iiclr-28418	730	61	—	—	PUNCT
iiclr-28418	730	62	—	—	PUNCT
iiclr-28418	730	63	—	—	PUNCT
iiclr-28418	730	64	—	—	PUNCT
iiclr-28418	730	65	—	—	PUNCT
iiclr-28418	730	66	—	—	PUNCT
iiclr-28418	730	67	—	—	PUNCT
iiclr-28418	730	68	—	—	PUNCT
iiclr-28418	730	69	—	—	PUNCT
iiclr-28418	730	70	—	—	PUNCT
iiclr-28418	730	71	—	—	PUNCT
iiclr-28418	730	72	—	—	PUNCT
iiclr-28418	730	73	—	—	PUNCT
iiclr-28418	730	74	—	—	PUNCT
iiclr-28418	730	75	—	—	PUNCT
iiclr-28418	730	76	—	—	PUNCT
iiclr-28418	730	77	—	—	PUNCT
iiclr-28418	730	78	—	—	PUNCT
iiclr-28418	730	79	—	—	PUNCT
iiclr-28418	730	80	—	—	PUNCT
iiclr-28418	730	81	—	—	PUNCT
iiclr-28418	730	82	—	—	PUNCT
iiclr-28418	730	83	192	192	NUM
iiclr-28418	730	84	.	.	PUNCT
iiclr-28418	731	1	it	it	PRON
iiclr-28418	731	2	should	should	AUX
iiclr-28418	731	3	be	be	AUX
iiclr-28418	731	4	noted	note	VERB
iiclr-28418	731	5	that	that	SCONJ
iiclr-28418	731	6	allison	allison	PROPN
iiclr-28418	731	7	makes	make	VERB
iiclr-28418	731	8	this	this	DET
iiclr-28418	731	9	point	point	NOUN
iiclr-28418	731	10	because	because	SCONJ
iiclr-28418	731	11	then	then	ADV
iiclr-28418	731	12	it	it	PRON
iiclr-28418	731	13	would	would	AUX
iiclr-28418	731	14	create	create	VERB
iiclr-28418	731	15	a	a	DET
iiclr-28418	731	16	taxation	taxation	NOUN
iiclr-28418	731	17	system	system	NOUN
iiclr-28418	731	18	for	for	ADP
iiclr-28418	731	19	citizens	citizen	NOUN
iiclr-28418	731	20	that	that	PRON
iiclr-28418	731	21	want	want	VERB
iiclr-28418	731	22	to	to	PART
iiclr-28418	731	23	be	be	AUX
iiclr-28418	731	24	affiliated	affiliate	VERB
iiclr-28418	731	25	with	with	ADP
iiclr-28418	731	26	the	the	DET
iiclr-28418	731	27	united	united	PROPN
iiclr-28418	731	28	states	states	PROPN
iiclr-28418	731	29	and	and	CCONJ
iiclr-28418	731	30	receive	receive	VERB
iiclr-28418	731	31	benefits	benefit	NOUN
iiclr-28418	731	32	while	while	SCONJ
iiclr-28418	731	33	protecting	protect	VERB
iiclr-28418	731	34	dual	dual	ADJ
iiclr-28418	731	35	citizens	citizen	NOUN
iiclr-28418	731	36	that	that	PRON
iiclr-28418	731	37	do	do	AUX
iiclr-28418	731	38	not	not	PART
iiclr-28418	731	39	utilize	utilize	VERB
iiclr-28418	731	40	their	their	PRON
iiclr-28418	731	41	benefits	benefit	NOUN
iiclr-28418	731	42	.	.	PUNCT
iiclr-28418	732	1	christians	christians	PROPN
iiclr-28418	732	2	,	,	PUNCT
iiclr-28418	732	3	supra	supra	PROPN
iiclr-28418	732	4	note	note	NOUN
iiclr-28418	732	5	4	4	NUM
iiclr-28418	732	6	.	.	NOUN
iiclr-28418	732	7	193	193	NUM
iiclr-28418	732	8	.	.	PUNCT
iiclr-28418	733	1	mason	mason	PROPN
iiclr-28418	733	2	,	,	PUNCT
iiclr-28418	733	3	supra	supra	PROPN
iiclr-28418	733	4	note	note	PROPN
iiclr-28418	733	5	1	1	NUM
iiclr-28418	733	6	,	,	PUNCT
iiclr-28418	733	7	215	215	NUM
iiclr-28418	733	8	-	-	SYM
iiclr-28418	733	9	16	16	NUM
iiclr-28418	733	10	.	.	PUNCT
iiclr-28418	734	1	194	194	NUM
iiclr-28418	734	2	.	.	PUNCT
iiclr-28418	735	1	internal	internal	ADJ
iiclr-28418	735	2	revenue	revenue	NOUN
iiclr-28418	735	3	serv	serv	X
iiclr-28418	735	4	.	.	PUNCT
iiclr-28418	735	5	,	,	PUNCT
iiclr-28418	735	6	supra	supra	PROPN
iiclr-28418	735	7	note	note	VERB
iiclr-28418	735	8	137	137	NUM
iiclr-28418	735	9	.	.	PUNCT
iiclr-28418	736	1	195	195	NUM
iiclr-28418	736	2	.	.	PUNCT
iiclr-28418	737	1	i	i	PRON
iiclr-28418	737	2	d.	d.	PROPN
iiclr-28418	737	3	196	196	NUM
iiclr-28418	737	4	.	.	PUNCT
iiclr-28418	738	1	laura	laura	PROPN
iiclr-28418	738	2	saunders	saunders	PROPN
iiclr-28418	738	3	,	,	PUNCT
iiclr-28418	738	4	the	the	DET
iiclr-28418	738	5	irs	irs	PROPN
iiclr-28418	738	6	reels	reel	VERB
iiclr-28418	738	7	in	in	ADP
iiclr-28418	738	8	a	a	DET
iiclr-28418	738	9	whale	whale	NOUN
iiclr-28418	738	10	of	of	ADP
iiclr-28418	738	11	an	an	DET
iiclr-28418	738	12	offshore	offshore	ADJ
iiclr-28418	738	13	tax	tax	NOUN
iiclr-28418	738	14	cheat	cheat	NOUN
iiclr-28418	738	15	—	—	PUNCT
iiclr-28418	738	16	and	and	CCONJ
iiclr-28418	738	17	goes	go	VERB
iiclr-28418	738	18	for	for	ADP
iiclr-28418	738	19	another	another	PRON
iiclr-28418	738	20	,	,	PUNCT
iiclr-28418	739	1	wall	wall	PROPN
iiclr-28418	739	2	st	st	PROPN
iiclr-28418	739	3	.	.	PROPN
iiclr-28418	739	4	j.	j.	PROPN
iiclr-28418	739	5	(	(	PUNCT
iiclr-28418	739	6	oct	oct	PROPN
iiclr-28418	739	7	.	.	PROPN
iiclr-28418	739	8	23	23	NUM
iiclr-28418	739	9	,	,	PUNCT
iiclr-28418	739	10	2020	2020	NUM
iiclr-28418	739	11	)	)	PUNCT
iiclr-28418	739	12	,	,	PUNCT
iiclr-28418	739	13	https://www.wsj.com/articles/the-irs-reels-in-a-whale-ofan-offshore-tax-cheatand-goes-for-another-11603445399	https://www.wsj.com/articles/the-irs-reels-in-a-whale-ofan-offshore-tax-cheatand-goes-for-another-11603445399	PROPN
iiclr-28418	740	1	[	[	X
iiclr-28418	740	2	https://perma.cc/p9c4-7x79	https://perma.cc/p9c4-7x79	X
iiclr-28418	740	3	]	]	X
iiclr-28418	740	4	.	.	PUNCT
iiclr-28418	741	1	197	197	NUM
iiclr-28418	741	2	.	.	PUNCT
iiclr-28418	742	1	i	i	PRON
iiclr-28418	742	2	d.	d.	PROPN
iiclr-28418	742	3	;	;	PUNCT
iiclr-28418	742	4	phillips	phillips	PROPN
iiclr-28418	742	5	erb	erb	PROPN
iiclr-28418	742	6	,	,	PUNCT
iiclr-28418	742	7	supra	supra	PROPN
iiclr-28418	742	8	note	note	PROPN
iiclr-28418	742	9	184	184	NUM
iiclr-28418	742	10	.	.	PUNCT
iiclr-28418	743	1	https://perma.cc/p9c4-7x79	https://perma.cc/p9c4-7x79	X
iiclr-28418	743	2	https://www.wsj.com/articles/the-irs-reels-in-a-whale-of	https://www.wsj.com/articles/the-irs-reels-in-a-whale-of	PUNCT
iiclr-28418	743	3	2024	2024	NUM
iiclr-28418	743	4	]	]	PUNCT
iiclr-28418	743	5	should	should	AUX
iiclr-28418	743	6	i	i	PRON
iiclr-28418	743	7	stay	stay	VERB
iiclr-28418	743	8	,	,	PUNCT
iiclr-28418	743	9	or	or	CCONJ
iiclr-28418	743	10	should	should	AUX
iiclr-28418	743	11	i	i	PRON
iiclr-28418	743	12	go	go	VERB
iiclr-28418	743	13	?	?	PUNCT
iiclr-28418	744	1	375	375	NUM
iiclr-28418	744	2	curse	curse	NOUN
iiclr-28418	744	3	”	"	PUNCT
iiclr-28418	744	4	and	and	CCONJ
iiclr-28418	744	5	others	other	NOUN
iiclr-28418	744	6	even	even	ADV
iiclr-28418	744	7	feeling	feel	VERB
iiclr-28418	744	8	pain	pain	NOUN
iiclr-28418	744	9	in	in	ADP
iiclr-28418	744	10	renouncing	renounce	VERB
iiclr-28418	744	11	their	their	PRON
iiclr-28418	744	12	citizenship	citizenship	NOUN
iiclr-28418	744	13	.	.	PUNCT
iiclr-28418	745	1	198	198	NUM
iiclr-28418	745	2	additionally	additionally	ADV
iiclr-28418	745	3	,	,	PUNCT
iiclr-28418	745	4	if	if	SCONJ
iiclr-28418	745	5	compliance	compliance	NOUN
iiclr-28418	745	6	is	be	AUX
iiclr-28418	745	7	the	the	DET
iiclr-28418	745	8	end	end	NOUN
iiclr-28418	745	9	goal	goal	NOUN
iiclr-28418	745	10	it	it	PRON
iiclr-28418	745	11	seems	seem	VERB
iiclr-28418	745	12	odd	odd	ADJ
iiclr-28418	745	13	that	that	SCONJ
iiclr-28418	745	14	the	the	DET
iiclr-28418	745	15	united	united	PROPN
iiclr-28418	745	16	states	states	PROPN
iiclr-28418	745	17	has	have	VERB
iiclr-28418	745	18	such	such	DET
iiclr-28418	745	19	a	a	DET
iiclr-28418	745	20	lopsided	lopsided	ADJ
iiclr-28418	745	21	agreement	agreement	NOUN
iiclr-28418	745	22	between	between	ADP
iiclr-28418	745	23	it	it	PRON
iiclr-28418	745	24	and	and	CCONJ
iiclr-28418	745	25	most	most	ADJ
iiclr-28418	745	26	of	of	ADP
iiclr-28418	745	27	the	the	DET
iiclr-28418	745	28	countries	country	NOUN
iiclr-28418	745	29	that	that	PRON
iiclr-28418	745	30	it	it	PRON
iiclr-28418	745	31	enters	enter	VERB
iiclr-28418	745	32	agreements	agreement	NOUN
iiclr-28418	745	33	with	with	ADP
iiclr-28418	745	34	because	because	SCONJ
iiclr-28418	745	35	of	of	ADP
iiclr-28418	745	36	the	the	DET
iiclr-28418	745	37	lack	lack	NOUN
iiclr-28418	745	38	of	of	ADP
iiclr-28418	745	39	reciprocity	reciprocity	NOUN
iiclr-28418	745	40	of	of	ADP
iiclr-28418	745	41	information	information	NOUN
iiclr-28418	745	42	.	.	PUNCT
iiclr-28418	746	1	199	199	NUM
iiclr-28418	746	2	with	with	ADP
iiclr-28418	746	3	these	these	DET
iiclr-28418	746	4	issues	issue	NOUN
iiclr-28418	746	5	looming	loom	VERB
iiclr-28418	746	6	,	,	PUNCT
iiclr-28418	746	7	the	the	DET
iiclr-28418	746	8	question	question	NOUN
iiclr-28418	746	9	is	be	AUX
iiclr-28418	746	10	what	what	PRON
iiclr-28418	746	11	can	can	AUX
iiclr-28418	746	12	be	be	AUX
iiclr-28418	746	13	done	do	VERB
iiclr-28418	746	14	to	to	PART
iiclr-28418	746	15	help	help	VERB
iiclr-28418	746	16	dual	dual	ADJ
iiclr-28418	746	17	citizens	citizen	NOUN
iiclr-28418	746	18	while	while	SCONJ
iiclr-28418	746	19	maintaining	maintain	VERB
iiclr-28418	746	20	the	the	DET
iiclr-28418	746	21	compliance	compliance	NOUN
iiclr-28418	746	22	goals	goal	NOUN
iiclr-28418	746	23	of	of	ADP
iiclr-28418	746	24	congress	congress	PROPN
iiclr-28418	746	25	and	and	CCONJ
iiclr-28418	746	26	the	the	DET
iiclr-28418	746	27	irs	irs	PROPN
iiclr-28418	746	28	.	.	PUNCT
iiclr-28418	747	1	vi	vi	PROPN
iiclr-28418	747	2	.	.	PUNCT
iiclr-28418	747	3	recommendations	recommendation	NOUN
iiclr-28418	747	4	to	to	PART
iiclr-28418	747	5	reduce	reduce	VERB
iiclr-28418	747	6	burden	burden	NOUN
iiclr-28418	747	7	for	for	SCONJ
iiclr-28418	747	8	taxpayers	taxpayer	NOUN
iiclr-28418	747	9	a.	a.	NOUN
iiclr-28418	747	10	recommendation	recommendation	VERB
iiclr-28418	747	11	the	the	DET
iiclr-28418	747	12	impact	impact	NOUN
iiclr-28418	747	13	of	of	ADP
iiclr-28418	747	14	fbar	fbar	NOUN
iiclr-28418	747	15	and	and	CCONJ
iiclr-28418	747	16	fatcas	fatcas	NOUN
iiclr-28418	747	17	compliance	compliance	NOUN
iiclr-28418	747	18	burdens	burden	NOUN
iiclr-28418	747	19	have	have	VERB
iiclr-28418	747	20	sweeping	sweeping	ADJ
iiclr-28418	747	21	effects	effect	NOUN
iiclr-28418	747	22	on	on	ADP
iiclr-28418	747	23	dual	dual	ADJ
iiclr-28418	747	24	citizens	citizen	NOUN
iiclr-28418	747	25	,	,	PUNCT
iiclr-28418	747	26	but	but	CCONJ
iiclr-28418	747	27	the	the	DET
iiclr-28418	747	28	burden	burden	NOUN
iiclr-28418	747	29	does	do	AUX
iiclr-28418	747	30	not	not	PART
iiclr-28418	747	31	have	have	VERB
iiclr-28418	747	32	to	to	PART
iiclr-28418	747	33	be	be	AUX
iiclr-28418	747	34	so	so	ADV
iiclr-28418	747	35	cumbersome	cumbersome	ADJ
iiclr-28418	747	36	.	.	PUNCT
iiclr-28418	748	1	congress	congress	PROPN
iiclr-28418	748	2	should	should	AUX
iiclr-28418	748	3	implement	implement	VERB
iiclr-28418	748	4	statutory	statutory	ADJ
iiclr-28418	748	5	remedies	remedy	NOUN
iiclr-28418	748	6	,	,	PUNCT
iiclr-28418	748	7	but	but	CCONJ
iiclr-28418	748	8	also	also	ADV
iiclr-28418	748	9	administratively	administratively	ADV
iiclr-28418	748	10	there	there	ADV
iiclr-28418	748	11	need	need	VERB
iiclr-28418	748	12	to	to	PART
iiclr-28418	748	13	be	be	AUX
iiclr-28418	748	14	outlets	outlet	NOUN
iiclr-28418	748	15	for	for	ADP
iiclr-28418	748	16	notification	notification	NOUN
iiclr-28418	748	17	and	and	CCONJ
iiclr-28418	748	18	assistance	assistance	NOUN
iiclr-28418	748	19	for	for	SCONJ
iiclr-28418	748	20	taxpayers	taxpayer	NOUN
iiclr-28418	748	21	to	to	PART
iiclr-28418	748	22	adequately	adequately	ADV
iiclr-28418	748	23	receive	receive	VERB
iiclr-28418	748	24	assistance	assistance	NOUN
iiclr-28418	748	25	for	for	ADP
iiclr-28418	748	26	fbar	fbar	NOUN
iiclr-28418	748	27	and	and	CCONJ
iiclr-28418	748	28	fatca	fatca	NOUN
iiclr-28418	748	29	.	.	PUNCT
iiclr-28418	749	1	given	give	VERB
iiclr-28418	749	2	the	the	DET
iiclr-28418	749	3	theme	theme	NOUN
iiclr-28418	749	4	for	for	ADP
iiclr-28418	749	5	dual	dual	ADJ
iiclr-28418	749	6	citizens	citizen	NOUN
iiclr-28418	749	7	’	’	PART
iiclr-28418	749	8	issues	issue	NOUN
iiclr-28418	749	9	with	with	ADP
iiclr-28418	749	10	fbar	fbar	NOUN
iiclr-28418	749	11	and	and	CCONJ
iiclr-28418	749	12	fatca	fatca	NOUN
iiclr-28418	749	13	is	be	AUX
iiclr-28418	749	14	the	the	DET
iiclr-28418	749	15	lack	lack	NOUN
iiclr-28418	749	16	of	of	ADP
iiclr-28418	749	17	notice	notice	NOUN
iiclr-28418	749	18	and	and	CCONJ
iiclr-28418	749	19	cost	cost	NOUN
iiclr-28418	749	20	of	of	ADP
iiclr-28418	749	21	compliance	compliance	NOUN
iiclr-28418	749	22	,	,	PUNCT
iiclr-28418	749	23	the	the	DET
iiclr-28418	749	24	following	follow	VERB
iiclr-28418	749	25	recommendations	recommendation	NOUN
iiclr-28418	749	26	will	will	AUX
iiclr-28418	749	27	aim	aim	VERB
iiclr-28418	749	28	to	to	PART
iiclr-28418	749	29	cumulatively	cumulatively	ADV
iiclr-28418	749	30	reduce	reduce	VERB
iiclr-28418	749	31	these	these	DET
iiclr-28418	749	32	burdens	burden	NOUN
iiclr-28418	749	33	,	,	PUNCT
iiclr-28418	749	34	starting	start	VERB
iiclr-28418	749	35	with	with	ADP
iiclr-28418	749	36	statutory	statutory	ADJ
iiclr-28418	749	37	remedies	remedy	NOUN
iiclr-28418	749	38	.	.	PUNCT
iiclr-28418	750	1	200	200	NUM
iiclr-28418	750	2	b.	b.	NOUN
iiclr-28418	750	3	raising	raise	VERB
iiclr-28418	750	4	the	the	DET
iiclr-28418	750	5	(	(	PUNCT
iiclr-28418	750	6	f)bar	f)bar	NOUN
iiclr-28418	750	7	this	this	DET
iiclr-28418	750	8	recommendation	recommendation	NOUN
iiclr-28418	750	9	seeks	seek	VERB
iiclr-28418	750	10	to	to	PART
iiclr-28418	750	11	curb	curb	VERB
iiclr-28418	750	12	the	the	DET
iiclr-28418	750	13	issue	issue	NOUN
iiclr-28418	750	14	of	of	ADP
iiclr-28418	750	15	filing	file	VERB
iiclr-28418	750	16	the	the	DET
iiclr-28418	750	17	fbar	fbar	NOUN
iiclr-28418	750	18	for	for	ADP
iiclr-28418	750	19	smaller	small	ADJ
iiclr-28418	750	20	taxpayers	taxpayer	NOUN
iiclr-28418	750	21	and	and	CCONJ
iiclr-28418	750	22	dual	dual	ADJ
iiclr-28418	750	23	citizens	citizen	NOUN
iiclr-28418	750	24	altogether	altogether	ADV
iiclr-28418	750	25	by	by	ADP
iiclr-28418	750	26	suggesting	suggest	VERB
iiclr-28418	750	27	that	that	SCONJ
iiclr-28418	750	28	the	the	DET
iiclr-28418	750	29	fbar	fbar	NOUN
iiclr-28418	750	30	raise	raise	VERB
iiclr-28418	750	31	the	the	DET
iiclr-28418	750	32	filing	filing	NOUN
iiclr-28418	750	33	threshold	threshold	NOUN
iiclr-28418	750	34	to	to	ADP
iiclr-28418	750	35	at	at	ADV
iiclr-28418	750	36	least	least	ADV
iiclr-28418	750	37	$	$	SYM
iiclr-28418	750	38	100,000	100,000	NUM
iiclr-28418	750	39	to	to	PART
iiclr-28418	750	40	match	match	VERB
iiclr-28418	750	41	with	with	ADP
iiclr-28418	750	42	fatca	fatca	NOUN
iiclr-28418	750	43	.	.	PUNCT
iiclr-28418	751	1	from	from	ADP
iiclr-28418	751	2	a	a	DET
iiclr-28418	751	3	policy	policy	NOUN
iiclr-28418	751	4	perspective	perspective	NOUN
iiclr-28418	751	5	,	,	PUNCT
iiclr-28418	751	6	the	the	DET
iiclr-28418	751	7	united	united	PROPN
iiclr-28418	751	8	states	states	PROPN
iiclr-28418	751	9	already	already	ADV
iiclr-28418	751	10	exempts	exempt	VERB
iiclr-28418	751	11	over	over	ADP
iiclr-28418	751	12	$	$	SYM
iiclr-28418	751	13	100,000	100,000	NUM
iiclr-28418	751	14	when	when	SCONJ
iiclr-28418	751	15	adjusted	adjust	VERB
iiclr-28418	751	16	for	for	ADP
iiclr-28418	751	17	inflation.201	inflation.201	NOUN
iiclr-28418	751	18	thus	thus	ADV
iiclr-28418	751	19	,	,	PUNCT
iiclr-28418	751	20	if	if	SCONJ
iiclr-28418	751	21	the	the	DET
iiclr-28418	751	22	united	united	PROPN
iiclr-28418	751	23	states	states	PROPN
iiclr-28418	751	24	does	do	AUX
iiclr-28418	751	25	not	not	PART
iiclr-28418	751	26	mind	mind	VERB
iiclr-28418	751	27	losing	lose	VERB
iiclr-28418	751	28	the	the	DET
iiclr-28418	751	29	roughly	roughly	ADV
iiclr-28418	751	30	$	$	SYM
iiclr-28418	751	31	100,000	100,000	NUM
iiclr-28418	751	32	of	of	ADP
iiclr-28418	751	33	exempted	exempt	VERB
iiclr-28418	751	34	income	income	NOUN
iiclr-28418	751	35	,	,	PUNCT
iiclr-28418	751	36	then	then	ADV
iiclr-28418	751	37	why	why	SCONJ
iiclr-28418	751	38	is	be	AUX
iiclr-28418	751	39	there	there	PRON
iiclr-28418	751	40	a	a	DET
iiclr-28418	751	41	concern	concern	NOUN
iiclr-28418	751	42	of	of	ADP
iiclr-28418	751	43	about	about	ADV
iiclr-28418	751	44	$	$	SYM
iiclr-28418	751	45	10,000	10,000	NUM
iiclr-28418	751	46	being	be	AUX
iiclr-28418	751	47	available	available	ADJ
iiclr-28418	751	48	in	in	ADP
iiclr-28418	751	49	a	a	DET
iiclr-28418	751	50	foreign	foreign	ADJ
iiclr-28418	751	51	account	account	NOUN
iiclr-28418	751	52	?	?	PUNCT
iiclr-28418	752	1	202	202	NUM
iiclr-28418	752	2	furthermore	furthermore	ADV
iiclr-28418	752	3	,	,	PUNCT
iiclr-28418	752	4	the	the	DET
iiclr-28418	752	5	increase	increase	NOUN
iiclr-28418	752	6	to	to	ADP
iiclr-28418	752	7	$	$	SYM
iiclr-28418	752	8	100,000	100,000	NUM
iiclr-28418	752	9	would	would	AUX
iiclr-28418	752	10	allow	allow	VERB
iiclr-28418	752	11	for	for	ADP
iiclr-28418	752	12	a	a	DET
iiclr-28418	752	13	simple	simple	ADJ
iiclr-28418	752	14	transition	transition	NOUN
iiclr-28418	752	15	to	to	ADP
iiclr-28418	752	16	a	a	DET
iiclr-28418	752	17	previous	previous	ADJ
iiclr-28418	752	18	recommendation	recommendation	NOUN
iiclr-28418	752	19	from	from	ADP
iiclr-28418	752	20	richard	richard	PROPN
iiclr-28418	752	21	“	"	PUNCT
iiclr-28418	752	22	dick	dick	PROPN
iiclr-28418	752	23	”	"	PUNCT
iiclr-28418	752	24	harvey	harvey	NOUN
iiclr-28418	752	25	to	to	PART
iiclr-28418	752	26	merge	merge	VERB
iiclr-28418	752	27	the	the	DET
iiclr-28418	752	28	fbar	fbar	NOUN
iiclr-28418	752	29	and	and	CCONJ
iiclr-28418	752	30	fatca	fatca	ADJ
iiclr-28418	752	31	forms	form	NOUN
iiclr-28418	752	32	.	.	PUNCT
iiclr-28418	753	1	203	203	NUM
iiclr-28418	753	2	this	this	PRON
iiclr-28418	753	3	would	would	AUX
iiclr-28418	753	4	help	help	VERB
iiclr-28418	753	5	alleviate	alleviate	VERB
iiclr-28418	753	6	the	the	DET
iiclr-28418	753	7	burden	burden	NOUN
iiclr-28418	753	8	of	of	ADP
iiclr-28418	753	9	filing	filing	NOUN
iiclr-28418	753	10	by	by	ADP
iiclr-28418	753	11	not	not	PART
iiclr-28418	753	12	requiring	require	VERB
iiclr-28418	753	13	two	two	NUM
iiclr-28418	753	14	separate	separate	ADJ
iiclr-28418	753	15	forms	form	NOUN
iiclr-28418	753	16	.	.	PUNCT
iiclr-28418	754	1	however	however	ADV
iiclr-28418	754	2	,	,	PUNCT
iiclr-28418	754	3	the	the	DET
iiclr-28418	754	4	fact	fact	NOUN
iiclr-28418	754	5	that	that	SCONJ
iiclr-28418	754	6	fbar	fbar	PROPN
iiclr-28418	754	7	is	be	AUX
iiclr-28418	754	8	used	use	VERB
iiclr-28418	754	9	by	by	ADP
iiclr-28418	754	10	both	both	CCONJ
iiclr-28418	754	11	fincen	fincen	NOUN
iiclr-28418	754	12	and	and	CCONJ
iiclr-28418	754	13	the	the	DET
iiclr-28418	754	14	irs	irs	PROPN
iiclr-28418	754	15	for	for	ADP
iiclr-28418	754	16	two	two	NUM
iiclr-28418	754	17	separate	separate	ADJ
iiclr-28418	754	18	purposes	purpose	NOUN
iiclr-28418	754	19	whereas	whereas	SCONJ
iiclr-28418	754	20	fatca	fatca	NOUN
iiclr-28418	754	21	is	be	AUX
iiclr-28418	754	22	only	only	ADV
iiclr-28418	754	23	for	for	SCONJ
iiclr-28418	754	24	the	the	DET
iiclr-28418	754	25	irs	irs	PROPN
iiclr-28418	754	26	would	would	AUX
iiclr-28418	754	27	still	still	ADV
iiclr-28418	754	28	need	need	VERB
iiclr-28418	754	29	to	to	PART
iiclr-28418	754	30	be	be	AUX
iiclr-28418	754	31	dealt	deal	VERB
iiclr-28418	754	32	with.204	with.204	PROPN
iiclr-28418	754	33	so	so	ADV
iiclr-28418	754	34	,	,	PUNCT
iiclr-28418	754	35	even	even	ADV
iiclr-28418	754	36	if	if	SCONJ
iiclr-28418	754	37	there	there	PRON
iiclr-28418	754	38	is	be	VERB
iiclr-28418	754	39	not	not	PART
iiclr-28418	754	40	a	a	DET
iiclr-28418	754	41	compromise	compromise	NOUN
iiclr-28418	754	42	to	to	PART
iiclr-28418	754	43	expand	expand	VERB
iiclr-28418	754	44	the	the	DET
iiclr-28418	754	45	list	list	NOUN
iiclr-28418	754	46	of	of	ADP
iiclr-28418	754	47	reported	report	VERB
iiclr-28418	754	48	items	item	NOUN
iiclr-28418	754	49	to	to	PART
iiclr-28418	754	50	include	include	VERB
iiclr-28418	754	51	both	both	DET
iiclr-28418	754	52	foreign	foreign	ADJ
iiclr-28418	754	53	accounts	account	NOUN
iiclr-28418	754	54	and	and	CCONJ
iiclr-28418	754	55	foreign	foreign	ADJ
iiclr-28418	754	56	assets	asset	NOUN
iiclr-28418	754	57	on	on	ADP
iiclr-28418	754	58	one	one	NUM
iiclr-28418	754	59	form	form	NOUN
iiclr-28418	754	60	,	,	PUNCT
iiclr-28418	754	61	then	then	ADV
iiclr-28418	754	62	the	the	DET
iiclr-28418	754	63	next	next	ADJ
iiclr-28418	754	64	best	good	ADJ
iiclr-28418	754	65	alternative	alternative	NOUN
iiclr-28418	754	66	—	—	PUNCT
iiclr-28418	754	67	—	—	PUNCT
iiclr-28418	754	68	—	—	PUNCT
iiclr-28418	754	69	—	—	PUNCT
iiclr-28418	754	70	—	—	PUNCT
iiclr-28418	754	71	—	—	PUNCT
iiclr-28418	754	72	—	—	PUNCT
iiclr-28418	754	73	—	—	PUNCT
iiclr-28418	754	74	—	—	PUNCT
iiclr-28418	754	75	—	—	PUNCT
iiclr-28418	754	76	—	—	PUNCT
iiclr-28418	754	77	—	—	PUNCT
iiclr-28418	754	78	—	—	PUNCT
iiclr-28418	754	79	—	—	PUNCT
iiclr-28418	754	80	—	—	PUNCT
iiclr-28418	754	81	—	—	PUNCT
iiclr-28418	754	82	—	—	PUNCT
iiclr-28418	754	83	—	—	PUNCT
iiclr-28418	754	84	—	—	PUNCT
iiclr-28418	754	85	—	—	PUNCT
iiclr-28418	754	86	—	—	PUNCT
iiclr-28418	754	87	—	—	PUNCT
iiclr-28418	754	88	—	—	PUNCT
iiclr-28418	754	89	—	—	PUNCT
iiclr-28418	754	90	—	—	PUNCT
iiclr-28418	754	91	—	—	PUNCT
iiclr-28418	754	92	—	—	PUNCT
iiclr-28418	754	93	—	—	PUNCT
iiclr-28418	754	94	—	—	PUNCT
iiclr-28418	754	95	198	198	NUM
iiclr-28418	754	96	.	.	PUNCT
iiclr-28418	755	1	ruth	ruth	PROPN
iiclr-28418	755	2	mason	mason	PROPN
iiclr-28418	755	3	,	,	PUNCT
iiclr-28418	755	4	supra	supra	PROPN
iiclr-28418	755	5	note	note	PROPN
iiclr-28418	755	6	1	1	NUM
iiclr-28418	755	7	,	,	PUNCT
iiclr-28418	755	8	at	at	ADP
iiclr-28418	755	9	227	227	NUM
iiclr-28418	755	10	;	;	PUNCT
iiclr-28418	755	11	see	see	VERB
iiclr-28418	755	12	also	also	ADV
iiclr-28418	755	13	eastman	eastman	NOUN
iiclr-28418	755	14	-	-	PUNCT
iiclr-28418	755	15	timmons	timmon	NOUN
iiclr-28418	755	16	,	,	PUNCT
iiclr-28418	755	17	supra	supra	PROPN
iiclr-28418	755	18	note	note	NOUN
iiclr-28418	755	19	1	1	NUM
iiclr-28418	755	20	,	,	PUNCT
iiclr-28418	755	21	at	at	ADP
iiclr-28418	755	22	111	111	NUM
iiclr-28418	755	23	.	.	PUNCT
iiclr-28418	755	24	199	199	NUM
iiclr-28418	755	25	.	.	PUNCT
iiclr-28418	756	1	beer	beer	NOUN
iiclr-28418	756	2	,	,	PUNCT
iiclr-28418	756	3	coelho	coelho	PROPN
iiclr-28418	756	4	&	&	CCONJ
iiclr-28418	756	5	leduc	leduc	PROPN
iiclr-28418	756	6	,	,	PUNCT
iiclr-28418	756	7	supra	supra	PROPN
iiclr-28418	756	8	note	note	NOUN
iiclr-28418	756	9	102	102	NUM
iiclr-28418	756	10	.	.	NOUN
iiclr-28418	757	1	200	200	NUM
iiclr-28418	757	2	.	.	PUNCT
iiclr-28418	758	1	dore	dore	PROPN
iiclr-28418	758	2	,	,	PUNCT
iiclr-28418	758	3	supra	supra	PROPN
iiclr-28418	758	4	note	note	PROPN
iiclr-28418	758	5	6	6	NUM
iiclr-28418	758	6	;	;	PUNCT
iiclr-28418	758	7	christians	christian	NOUN
iiclr-28418	758	8	,	,	PUNCT
iiclr-28418	758	9	supra	supra	PROPN
iiclr-28418	758	10	note	note	NOUN
iiclr-28418	758	11	4	4	NUM
iiclr-28418	758	12	,	,	PUNCT
iiclr-28418	758	13	at	at	ADP
iiclr-28418	758	14	223	223	NUM
iiclr-28418	758	15	-	-	SYM
iiclr-28418	758	16	24	24	NUM
iiclr-28418	758	17	;	;	PUNCT
iiclr-28418	758	18	see	see	VERB
iiclr-28418	758	19	generally	generally	ADV
iiclr-28418	758	20	eastmantimmons	eastmantimmon	NOUN
iiclr-28418	758	21	,	,	PUNCT
iiclr-28418	758	22	supra	supra	PROPN
iiclr-28418	758	23	note	note	VERB
iiclr-28418	758	24	96	96	NUM
iiclr-28418	758	25	-	-	SYM
iiclr-28418	758	26	104	104	NUM
iiclr-28418	758	27	.	.	PUNCT
iiclr-28418	759	1	201	201	NUM
iiclr-28418	759	2	.	.	PUNCT
iiclr-28418	759	3	i.r.c	i.r.c	NOUN
iiclr-28418	759	4	.	.	PUNCT
iiclr-28418	760	1	§	§	PROPN
iiclr-28418	760	2	911	911	NUM
iiclr-28418	760	3	;	;	PUNCT
iiclr-28418	760	4	31	31	NUM
iiclr-28418	760	5	u.s.c	u.s.c	NOUN
iiclr-28418	760	6	.	.	PUNCT
iiclr-28418	761	1	§	§	PROPN
iiclr-28418	761	2	5321(a)(5)(a)-(b	5321(a)(5)(a)-(b	NUM
iiclr-28418	761	3	)	)	PUNCT
iiclr-28418	761	4	,	,	PUNCT
iiclr-28418	761	5	internal	internal	ADJ
iiclr-28418	761	6	revenue	revenue	NOUN
iiclr-28418	761	7	serv	serv	X
iiclr-28418	761	8	.	.	PUNCT
iiclr-28418	761	9	,	,	PUNCT
iiclr-28418	761	10	supra	supra	PROPN
iiclr-28418	761	11	note	note	PROPN
iiclr-28418	761	12	14	14	NUM
iiclr-28418	761	13	.	.	PUNCT
iiclr-28418	762	1	202	202	NUM
iiclr-28418	762	2	.	.	PUNCT
iiclr-28418	762	3	i.r.c	i.r.c	NOUN
iiclr-28418	762	4	.	.	PUNCT
iiclr-28418	763	1	§	§	PROPN
iiclr-28418	763	2	911	911	NUM
iiclr-28418	763	3	;	;	PUNCT
iiclr-28418	763	4	31	31	NUM
iiclr-28418	763	5	u.s.c	u.s.c	NOUN
iiclr-28418	763	6	.	.	PUNCT
iiclr-28418	764	1	§	§	PROPN
iiclr-28418	764	2	5321(a)(5)(a)-(b	5321(a)(5)(a)-(b	NUM
iiclr-28418	764	3	)	)	PUNCT
iiclr-28418	764	4	,	,	PUNCT
iiclr-28418	764	5	internal	internal	ADJ
iiclr-28418	764	6	revenue	revenue	NOUN
iiclr-28418	764	7	serv	serv	X
iiclr-28418	764	8	.	.	PUNCT
iiclr-28418	764	9	,	,	PUNCT
iiclr-28418	764	10	supra	supra	PROPN
iiclr-28418	764	11	note	note	PROPN
iiclr-28418	764	12	14	14	NUM
iiclr-28418	764	13	.	.	NOUN
iiclr-28418	764	14	203	203	NUM
iiclr-28418	764	15	.	.	PUNCT
iiclr-28418	765	1	harvey	harvey	NOUN
iiclr-28418	765	2	,	,	PUNCT
iiclr-28418	765	3	supra	supra	PROPN
iiclr-28418	765	4	note	note	NOUN
iiclr-28418	765	5	10	10	NUM
iiclr-28418	765	6	,	,	PUNCT
iiclr-28418	765	7	at	at	ADP
iiclr-28418	765	8	339	339	NUM
iiclr-28418	765	9	-	-	SYM
iiclr-28418	765	10	40	40	NUM
iiclr-28418	765	11	.	.	PUNCT
iiclr-28418	766	1	204	204	NUM
iiclr-28418	766	2	.	.	PUNCT
iiclr-28418	767	1	internal	internal	ADJ
iiclr-28418	767	2	revenue	revenue	NOUN
iiclr-28418	767	3	serv	serv	X
iiclr-28418	767	4	.	.	PUNCT
iiclr-28418	767	5	,	,	PUNCT
iiclr-28418	767	6	supra	supra	PROPN
iiclr-28418	767	7	note	note	PROPN
iiclr-28418	767	8	14	14	NUM
iiclr-28418	767	9	.	.	PUNCT
iiclr-28418	768	1	shown	show	VERB
iiclr-28418	768	2	in	in	ADP
iiclr-28418	768	3	where	where	SCONJ
iiclr-28418	768	4	to	to	PART
iiclr-28418	768	5	file	file	VERB
iiclr-28418	768	6	the	the	DET
iiclr-28418	768	7	returns	return	NOUN
iiclr-28418	768	8	with	with	ADP
iiclr-28418	768	9	fbar	fbar	NOUN
iiclr-28418	768	10	being	be	AUX
iiclr-28418	768	11	reported	report	VERB
iiclr-28418	768	12	to	to	PART
iiclr-28418	768	13	fincen	fincen	VERB
iiclr-28418	768	14	and	and	CCONJ
iiclr-28418	768	15	fatca	fatca	ADJ
iiclr-28418	768	16	to	to	ADP
iiclr-28418	768	17	the	the	DET
iiclr-28418	768	18	irs	irs	PROPN
iiclr-28418	768	19	with	with	ADP
iiclr-28418	768	20	the	the	DET
iiclr-28418	768	21	tax	tax	NOUN
iiclr-28418	768	22	return	return	NOUN
iiclr-28418	768	23	.	.	PUNCT
iiclr-28418	769	1	indiana	indiana	PROPN
iiclr-28418	769	2	int’l	int’l	PROPN
iiclr-28418	769	3	&	&	CCONJ
iiclr-28418	769	4	comp	comp	PROPN
iiclr-28418	769	5	.	.	PUNCT
iiclr-28418	770	1	law	law	NOUN
iiclr-28418	770	2	review	review	NOUN
iiclr-28418	771	1	[	[	X
iiclr-28418	771	2	vol	vol	NOUN
iiclr-28418	771	3	.	.	PUNCT
iiclr-28418	772	1	34:349	34:349	NUM
iiclr-28418	772	2	376	376	NUM
iiclr-28418	772	3	should	should	AUX
iiclr-28418	772	4	be	be	AUX
iiclr-28418	772	5	to	to	PART
iiclr-28418	772	6	have	have	VERB
iiclr-28418	772	7	reporting	report	VERB
iiclr-28418	772	8	threshold	threshold	NOUN
iiclr-28418	772	9	amount	amount	NOUN
iiclr-28418	772	10	be	be	AUX
iiclr-28418	772	11	the	the	DET
iiclr-28418	772	12	same	same	ADJ
iiclr-28418	772	13	amount	amount	NOUN
iiclr-28418	772	14	for	for	ADP
iiclr-28418	772	15	both	both	CCONJ
iiclr-28418	772	16	the	the	DET
iiclr-28418	772	17	fbar	fbar	NOUN
iiclr-28418	772	18	and	and	CCONJ
iiclr-28418	772	19	fatca	fatca	NOUN
iiclr-28418	772	20	to	to	PART
iiclr-28418	772	21	help	help	VERB
iiclr-28418	772	22	taxpayers	taxpayer	NOUN
iiclr-28418	772	23	remember	remember	VERB
iiclr-28418	772	24	the	the	DET
iiclr-28418	772	25	threshold	threshold	NOUN
iiclr-28418	772	26	for	for	ADP
iiclr-28418	772	27	both	both	DET
iiclr-28418	772	28	reporting	reporting	NOUN
iiclr-28418	772	29	regimes	regime	NOUN
iiclr-28418	772	30	.	.	PUNCT
iiclr-28418	773	1	c.	c.	NOUN
iiclr-28418	773	2	provide	provide	VERB
iiclr-28418	773	3	notice	notice	NOUN
iiclr-28418	773	4	of	of	ADP
iiclr-28418	773	5	information	information	NOUN
iiclr-28418	773	6	and	and	CCONJ
iiclr-28418	773	7	obligation	obligation	NOUN
iiclr-28418	773	8	one	one	NUM
iiclr-28418	773	9	key	key	ADJ
iiclr-28418	773	10	recommendation	recommendation	NOUN
iiclr-28418	773	11	involves	involve	VERB
iiclr-28418	773	12	creating	create	VERB
iiclr-28418	773	13	a	a	DET
iiclr-28418	773	14	notice	notice	NOUN
iiclr-28418	773	15	system	system	NOUN
iiclr-28418	773	16	to	to	PART
iiclr-28418	773	17	help	help	VERB
iiclr-28418	773	18	dual	dual	ADJ
iiclr-28418	773	19	citizens	citizen	NOUN
iiclr-28418	773	20	learn	learn	VERB
iiclr-28418	773	21	of	of	ADP
iiclr-28418	773	22	their	their	PRON
iiclr-28418	773	23	filing	filing	NOUN
iiclr-28418	773	24	requirements	requirement	NOUN
iiclr-28418	773	25	from	from	ADP
iiclr-28418	773	26	the	the	DET
iiclr-28418	773	27	irs	irs	PROPN
iiclr-28418	773	28	ahead	ahead	ADV
iiclr-28418	773	29	of	of	ADP
iiclr-28418	773	30	their	their	PRON
iiclr-28418	773	31	filing	filing	NOUN
iiclr-28418	773	32	of	of	ADP
iiclr-28418	773	33	the	the	DET
iiclr-28418	773	34	fbar	fbar	NOUN
iiclr-28418	773	35	or	or	CCONJ
iiclr-28418	773	36	fatca	fatca	NOUN
iiclr-28418	773	37	to	to	PART
iiclr-28418	773	38	allow	allow	VERB
iiclr-28418	773	39	taxpayers	taxpayer	NOUN
iiclr-28418	773	40	that	that	PRON
iiclr-28418	773	41	are	be	AUX
iiclr-28418	773	42	unaware	unaware	ADJ
iiclr-28418	773	43	of	of	ADP
iiclr-28418	773	44	their	their	PRON
iiclr-28418	773	45	filing	filing	NOUN
iiclr-28418	773	46	obligations	obligation	NOUN
iiclr-28418	773	47	to	to	PART
iiclr-28418	773	48	learn	learn	VERB
iiclr-28418	773	49	directly	directly	ADV
iiclr-28418	773	50	that	that	SCONJ
iiclr-28418	773	51	,	,	PUNCT
iiclr-28418	773	52	since	since	SCONJ
iiclr-28418	773	53	they	they	PRON
iiclr-28418	773	54	are	be	AUX
iiclr-28418	773	55	citizens	citizen	NOUN
iiclr-28418	773	56	of	of	ADP
iiclr-28418	773	57	the	the	DET
iiclr-28418	773	58	united	united	PROPN
iiclr-28418	773	59	states	states	PROPN
iiclr-28418	773	60	,	,	PUNCT
iiclr-28418	773	61	they	they	PRON
iiclr-28418	773	62	may	may	AUX
iiclr-28418	773	63	have	have	VERB
iiclr-28418	773	64	to	to	PART
iiclr-28418	773	65	file	file	VERB
iiclr-28418	773	66	the	the	DET
iiclr-28418	773	67	fbar	fbar	NOUN
iiclr-28418	773	68	or	or	CCONJ
iiclr-28418	773	69	fatca	fatca	NOUN
iiclr-28418	773	70	when	when	SCONJ
iiclr-28418	773	71	they	they	PRON
iiclr-28418	773	72	reach	reach	VERB
iiclr-28418	773	73	the	the	DET
iiclr-28418	773	74	account	account	NOUN
iiclr-28418	773	75	threshold	threshold	NOUN
iiclr-28418	773	76	for	for	ADP
iiclr-28418	773	77	fbar	fbar	NOUN
iiclr-28418	773	78	or	or	CCONJ
iiclr-28418	773	79	the	the	DET
iiclr-28418	773	80	asset	asset	NOUN
iiclr-28418	773	81	level	level	NOUN
iiclr-28418	773	82	for	for	ADP
iiclr-28418	773	83	fatca	fatca	NOUN
iiclr-28418	773	84	(	(	PUNCT
iiclr-28418	773	85	ideally	ideally	ADV
iiclr-28418	773	86	it	it	PRON
iiclr-28418	773	87	would	would	AUX
iiclr-28418	773	88	be	be	AUX
iiclr-28418	773	89	the	the	DET
iiclr-28418	773	90	same	same	ADJ
iiclr-28418	773	91	if	if	SCONJ
iiclr-28418	773	92	the	the	DET
iiclr-28418	773	93	$	$	SYM
iiclr-28418	773	94	100,000	100,000	NUM
iiclr-28418	773	95	amount	amount	NOUN
iiclr-28418	773	96	recommendation	recommendation	NOUN
iiclr-28418	773	97	is	be	AUX
iiclr-28418	773	98	adopted	adopt	VERB
iiclr-28418	773	99	)	)	PUNCT
iiclr-28418	773	100	.	.	PUNCT
iiclr-28418	774	1	this	this	DET
iiclr-28418	774	2	notice	notice	NOUN
iiclr-28418	774	3	would	would	AUX
iiclr-28418	774	4	be	be	AUX
iiclr-28418	774	5	sent	send	VERB
iiclr-28418	774	6	out	out	ADP
iiclr-28418	774	7	using	use	VERB
iiclr-28418	774	8	the	the	DET
iiclr-28418	774	9	information	information	NOUN
iiclr-28418	774	10	obtained	obtain	VERB
iiclr-28418	774	11	by	by	ADP
iiclr-28418	774	12	the	the	DET
iiclr-28418	774	13	irs	irs	PROPN
iiclr-28418	774	14	from	from	ADP
iiclr-28418	774	15	the	the	DET
iiclr-28418	774	16	countries	country	NOUN
iiclr-28418	774	17	that	that	PRON
iiclr-28418	774	18	have	have	AUX
iiclr-28418	774	19	signed	sign	VERB
iiclr-28418	774	20	the	the	DET
iiclr-28418	774	21	dual	dual	ADJ
iiclr-28418	774	22	tax	tax	NOUN
iiclr-28418	774	23	agreements	agreement	NOUN
iiclr-28418	774	24	that	that	PRON
iiclr-28418	774	25	allow	allow	VERB
iiclr-28418	774	26	for	for	ADP
iiclr-28418	774	27	an	an	DET
iiclr-28418	774	28	exchange	exchange	NOUN
iiclr-28418	774	29	of	of	ADP
iiclr-28418	774	30	information	information	NOUN
iiclr-28418	774	31	.	.	PUNCT
iiclr-28418	775	1	205	205	NUM
iiclr-28418	775	2	from	from	ADP
iiclr-28418	775	3	there	there	ADV
iiclr-28418	775	4	,	,	PUNCT
iiclr-28418	775	5	notices	notice	NOUN
iiclr-28418	775	6	will	will	AUX
iiclr-28418	775	7	be	be	AUX
iiclr-28418	775	8	sent	send	VERB
iiclr-28418	775	9	out	out	ADP
iiclr-28418	775	10	to	to	ADP
iiclr-28418	775	11	the	the	DET
iiclr-28418	775	12	taxpayer	taxpayer	NOUN
iiclr-28418	775	13	via	via	ADP
iiclr-28418	775	14	mail	mail	NOUN
iiclr-28418	775	15	to	to	ADP
iiclr-28418	775	16	the	the	DET
iiclr-28418	775	17	taxpayer	taxpayer	NOUN
iiclr-28418	775	18	’s	’s	PART
iiclr-28418	775	19	residence	residence	NOUN
iiclr-28418	775	20	address	address	NOUN
iiclr-28418	775	21	to	to	PART
iiclr-28418	775	22	inform	inform	VERB
iiclr-28418	775	23	them	they	PRON
iiclr-28418	775	24	of	of	ADP
iiclr-28418	775	25	their	their	PRON
iiclr-28418	775	26	status	status	NOUN
iiclr-28418	775	27	.	.	PUNCT
iiclr-28418	776	1	additionally	additionally	ADV
iiclr-28418	776	2	,	,	PUNCT
iiclr-28418	776	3	allison	allison	PROPN
iiclr-28418	776	4	christian	christian	PROPN
iiclr-28418	776	5	’s	’s	PART
iiclr-28418	776	6	idea	idea	NOUN
iiclr-28418	776	7	for	for	SCONJ
iiclr-28418	776	8	notices	notice	NOUN
iiclr-28418	776	9	to	to	PART
iiclr-28418	776	10	be	be	AUX
iiclr-28418	776	11	provided	provide	VERB
iiclr-28418	776	12	at	at	ADP
iiclr-28418	776	13	the	the	DET
iiclr-28418	776	14	united	united	PROPN
iiclr-28418	776	15	states	states	PROPN
iiclr-28418	776	16	embassies	embassy	NOUN
iiclr-28418	776	17	makes	make	VERB
iiclr-28418	776	18	sense	sense	NOUN
iiclr-28418	776	19	.	.	PUNCT
iiclr-28418	777	1	a	a	DET
iiclr-28418	777	2	general	general	ADJ
iiclr-28418	777	3	notice	notice	NOUN
iiclr-28418	777	4	should	should	AUX
iiclr-28418	777	5	be	be	AUX
iiclr-28418	777	6	provided	provide	VERB
iiclr-28418	777	7	there	there	ADV
iiclr-28418	777	8	and	and	CCONJ
iiclr-28418	777	9	perhaps	perhaps	ADV
iiclr-28418	777	10	expanded	expand	VERB
iiclr-28418	777	11	to	to	PART
iiclr-28418	777	12	include	include	VERB
iiclr-28418	777	13	a	a	DET
iiclr-28418	777	14	statement	statement	NOUN
iiclr-28418	777	15	on	on	ADP
iiclr-28418	777	16	flights	flight	NOUN
iiclr-28418	777	17	outside	outside	ADP
iiclr-28418	777	18	the	the	DET
iiclr-28418	777	19	united	united	PROPN
iiclr-28418	777	20	states	states	PROPN
iiclr-28418	777	21	with	with	ADP
iiclr-28418	777	22	an	an	DET
iiclr-28418	777	23	inflight	inflight	ADJ
iiclr-28418	777	24	irs	irs	PROPN
iiclr-28418	777	25	informational	informational	ADJ
iiclr-28418	777	26	pamphlet	pamphlet	NOUN
iiclr-28418	777	27	provided	provide	VERB
iiclr-28418	777	28	upon	upon	SCONJ
iiclr-28418	777	29	boarding	board	VERB
iiclr-28418	777	30	the	the	DET
iiclr-28418	777	31	plane	plane	NOUN
iiclr-28418	777	32	.	.	PUNCT
iiclr-28418	778	1	at	at	ADP
iiclr-28418	778	2	the	the	DET
iiclr-28418	778	3	very	very	ADV
iiclr-28418	778	4	least	least	ADJ
iiclr-28418	778	5	,	,	PUNCT
iiclr-28418	778	6	notices	notice	NOUN
iiclr-28418	778	7	should	should	AUX
iiclr-28418	778	8	be	be	AUX
iiclr-28418	778	9	attempted	attempt	VERB
iiclr-28418	778	10	to	to	PART
iiclr-28418	778	11	be	be	AUX
iiclr-28418	778	12	delivered	deliver	VERB
iiclr-28418	778	13	via	via	ADP
iiclr-28418	778	14	mail	mail	NOUN
iiclr-28418	778	15	list	list	NOUN
iiclr-28418	778	16	to	to	ADP
iiclr-28418	778	17	the	the	DET
iiclr-28418	778	18	prospective	prospective	ADJ
iiclr-28418	778	19	taxpayers	taxpayer	NOUN
iiclr-28418	778	20	’	’	PART
iiclr-28418	778	21	addresses	address	NOUN
iiclr-28418	778	22	.	.	PUNCT
iiclr-28418	779	1	206	206	NUM
iiclr-28418	780	1	the	the	DET
iiclr-28418	780	2	notice	notice	NOUN
iiclr-28418	780	3	letter	letter	NOUN
iiclr-28418	780	4	shall	shall	AUX
iiclr-28418	780	5	include	include	VERB
iiclr-28418	780	6	copies	copy	NOUN
iiclr-28418	780	7	of	of	ADP
iiclr-28418	780	8	the	the	DET
iiclr-28418	780	9	fbar	fbar	NOUN
iiclr-28418	780	10	and/or	and/or	CCONJ
iiclr-28418	780	11	fatca	fatca	ADJ
iiclr-28418	780	12	forms	form	NOUN
iiclr-28418	780	13	with	with	ADP
iiclr-28418	780	14	instructions	instruction	NOUN
iiclr-28418	780	15	on	on	ADP
iiclr-28418	780	16	how	how	SCONJ
iiclr-28418	780	17	to	to	PART
iiclr-28418	780	18	file	file	VERB
iiclr-28418	780	19	the	the	DET
iiclr-28418	780	20	forms	form	NOUN
iiclr-28418	780	21	and	and	CCONJ
iiclr-28418	780	22	resources	resource	NOUN
iiclr-28418	780	23	(	(	PUNCT
iiclr-28418	780	24	including	include	VERB
iiclr-28418	780	25	the	the	DET
iiclr-28418	780	26	recommended	recommend	VERB
iiclr-28418	780	27	ovdp	ovdp	NOUN
iiclr-28418	780	28	)	)	PUNCT
iiclr-28418	780	29	to	to	PART
iiclr-28418	780	30	help	help	VERB
iiclr-28418	780	31	taxpayers	taxpayer	NOUN
iiclr-28418	780	32	with	with	ADP
iiclr-28418	780	33	questions	question	NOUN
iiclr-28418	780	34	.	.	PUNCT
iiclr-28418	781	1	additionally	additionally	ADV
iiclr-28418	781	2	,	,	PUNCT
iiclr-28418	781	3	the	the	DET
iiclr-28418	781	4	notice	notice	NOUN
iiclr-28418	781	5	shall	shall	AUX
iiclr-28418	781	6	include	include	VERB
iiclr-28418	781	7	the	the	DET
iiclr-28418	781	8	list	list	NOUN
iiclr-28418	781	9	of	of	ADP
iiclr-28418	781	10	accounts	account	NOUN
iiclr-28418	781	11	under	under	ADP
iiclr-28418	781	12	fbar	fbar	NOUN
iiclr-28418	781	13	and	and	CCONJ
iiclr-28418	781	14	assets	asset	NOUN
iiclr-28418	781	15	under	under	ADP
iiclr-28418	781	16	fatca	fatca	NOUN
iiclr-28418	781	17	that	that	PRON
iiclr-28418	781	18	should	should	AUX
iiclr-28418	781	19	be	be	AUX
iiclr-28418	781	20	reported	report	VERB
iiclr-28418	781	21	and	and	CCONJ
iiclr-28418	781	22	on	on	ADP
iiclr-28418	781	23	what	what	DET
iiclr-28418	781	24	form	form	NOUN
iiclr-28418	781	25	(	(	PUNCT
iiclr-28418	781	26	unless	unless	SCONJ
iiclr-28418	781	27	the	the	DET
iiclr-28418	781	28	irs	irs	PROPN
iiclr-28418	781	29	and	and	CCONJ
iiclr-28418	781	30	fincen	fincen	PROPN
iiclr-28418	781	31	adopt	adopt	VERB
iiclr-28418	781	32	a	a	DET
iiclr-28418	781	33	merged	merged	ADJ
iiclr-28418	781	34	form	form	NOUN
iiclr-28418	781	35	as	as	ADV
iiclr-28418	781	36	previously	previously	ADV
iiclr-28418	781	37	mentioned	mention	VERB
iiclr-28418	781	38	)	)	PUNCT
iiclr-28418	781	39	.	.	PUNCT
iiclr-28418	782	1	the	the	DET
iiclr-28418	782	2	next	next	ADJ
iiclr-28418	782	3	phase	phase	NOUN
iiclr-28418	782	4	of	of	ADP
iiclr-28418	782	5	providing	provide	VERB
iiclr-28418	782	6	notice	notice	NOUN
iiclr-28418	782	7	is	be	AUX
iiclr-28418	782	8	to	to	PART
iiclr-28418	782	9	ensure	ensure	VERB
iiclr-28418	782	10	that	that	SCONJ
iiclr-28418	782	11	there	there	PRON
iiclr-28418	782	12	is	be	VERB
iiclr-28418	782	13	adequate	adequate	ADJ
iiclr-28418	782	14	support	support	NOUN
iiclr-28418	782	15	assistance	assistance	NOUN
iiclr-28418	782	16	to	to	PART
iiclr-28418	782	17	ensure	ensure	VERB
iiclr-28418	782	18	taxpayers	taxpayer	NOUN
iiclr-28418	782	19	receive	receive	VERB
iiclr-28418	782	20	adequate	adequate	ADJ
iiclr-28418	782	21	help	help	NOUN
iiclr-28418	782	22	in	in	ADP
iiclr-28418	782	23	filing	file	VERB
iiclr-28418	782	24	the	the	DET
iiclr-28418	782	25	fbar	fbar	NOUN
iiclr-28418	782	26	and	and	CCONJ
iiclr-28418	782	27	fatca	fatca	NOUN
iiclr-28418	782	28	.	.	PUNCT
iiclr-28418	783	1	d.	d.	PROPN
iiclr-28418	783	2	comply	comply	VERB
iiclr-28418	783	3	and	and	CCONJ
iiclr-28418	783	4	demand	demand	VERB
iiclr-28418	783	5	the	the	DET
iiclr-28418	783	6	next	next	ADJ
iiclr-28418	783	7	recommendation	recommendation	NOUN
iiclr-28418	783	8	would	would	AUX
iiclr-28418	783	9	be	be	AUX
iiclr-28418	783	10	to	to	PART
iiclr-28418	783	11	utilize	utilize	VERB
iiclr-28418	783	12	part	part	NOUN
iiclr-28418	783	13	of	of	ADP
iiclr-28418	783	14	the	the	DET
iiclr-28418	783	15	recently	recently	ADV
iiclr-28418	783	16	proposed	propose	VERB
iiclr-28418	783	17	$	$	SYM
iiclr-28418	783	18	80	80	NUM
iiclr-28418	783	19	billion	billion	NUM
iiclr-28418	783	20	to	to	ADP
iiclr-28418	783	21	the	the	DET
iiclr-28418	783	22	irs	irs	PROPN
iiclr-28418	783	23	budget	budget	NOUN
iiclr-28418	783	24	to	to	PART
iiclr-28418	783	25	be	be	AUX
iiclr-28418	783	26	allocated	allocate	VERB
iiclr-28418	783	27	to	to	PART
iiclr-28418	783	28	bring	bring	VERB
iiclr-28418	783	29	more	more	ADV
iiclr-28418	783	30	available	available	ADJ
iiclr-28418	783	31	phone	phone	NOUN
iiclr-28418	783	32	lines	line	NOUN
iiclr-28418	783	33	for	for	SCONJ
iiclr-28418	783	34	taxpayers	taxpayer	NOUN
iiclr-28418	783	35	to	to	PART
iiclr-28418	783	36	communicate	communicate	VERB
iiclr-28418	783	37	outside	outside	ADP
iiclr-28418	783	38	of	of	ADP
iiclr-28418	783	39	the	the	DET
iiclr-28418	783	40	fbar	fbar	PROPN
iiclr-28418	783	41	hotline	hotline	NOUN
iiclr-28418	783	42	,	,	PUNCT
iiclr-28418	783	43	which	which	PRON
iiclr-28418	783	44	runs	run	VERB
iiclr-28418	783	45	on	on	ADP
iiclr-28418	783	46	united	united	PROPN
iiclr-28418	783	47	states	states	PROPN
iiclr-28418	783	48	time	time	NOUN
iiclr-28418	783	49	zones	zone	NOUN
iiclr-28418	783	50	,	,	PUNCT
iiclr-28418	783	51	and	and	CCONJ
iiclr-28418	783	52	the	the	DET
iiclr-28418	783	53	tas	tas	PROPN
iiclr-28418	783	54	phone	phone	NOUN
iiclr-28418	783	55	lines.207	lines.207	NOUN
iiclr-28418	783	56	furthermore	furthermore	ADV
iiclr-28418	783	57	,	,	PUNCT
iiclr-28418	783	58	money	money	NOUN
iiclr-28418	783	59	from	from	ADP
iiclr-28418	783	60	—	—	PUNCT
iiclr-28418	783	61	—	—	PUNCT
iiclr-28418	783	62	—	—	PUNCT
iiclr-28418	783	63	—	—	PUNCT
iiclr-28418	783	64	—	—	PUNCT
iiclr-28418	783	65	—	—	PUNCT
iiclr-28418	783	66	—	—	PUNCT
iiclr-28418	783	67	—	—	PUNCT
iiclr-28418	783	68	—	—	PUNCT
iiclr-28418	783	69	—	—	PUNCT
iiclr-28418	783	70	—	—	PUNCT
iiclr-28418	783	71	—	—	PUNCT
iiclr-28418	783	72	—	—	PUNCT
iiclr-28418	783	73	—	—	PUNCT
iiclr-28418	783	74	—	—	PUNCT
iiclr-28418	783	75	—	—	PUNCT
iiclr-28418	783	76	—	—	PUNCT
iiclr-28418	783	77	—	—	PUNCT
iiclr-28418	783	78	—	—	PUNCT
iiclr-28418	783	79	—	—	PUNCT
iiclr-28418	783	80	—	—	PUNCT
iiclr-28418	783	81	—	—	PUNCT
iiclr-28418	783	82	—	—	PUNCT
iiclr-28418	783	83	—	—	PUNCT
iiclr-28418	783	84	—	—	PUNCT
iiclr-28418	783	85	—	—	PUNCT
iiclr-28418	783	86	—	—	PUNCT
iiclr-28418	783	87	—	—	PUNCT
iiclr-28418	783	88	—	—	PUNCT
iiclr-28418	783	89	205	205	X
iiclr-28418	783	90	.	.	PUNCT
iiclr-28418	784	1	beer	beer	NOUN
iiclr-28418	784	2	,	,	PUNCT
iiclr-28418	784	3	coelho	coelho	PROPN
iiclr-28418	784	4	&	&	CCONJ
iiclr-28418	784	5	leduc	leduc	PROPN
iiclr-28418	784	6	,	,	PUNCT
iiclr-28418	784	7	supra	supra	PROPN
iiclr-28418	784	8	note	note	NOUN
iiclr-28418	784	9	102	102	NUM
iiclr-28418	784	10	.	.	X
iiclr-28418	784	11	206	206	NUM
iiclr-28418	784	12	.	.	PUNCT
iiclr-28418	785	1	christians	christians	PROPN
iiclr-28418	785	2	,	,	PUNCT
iiclr-28418	785	3	supra	supra	PROPN
iiclr-28418	785	4	note	note	NOUN
iiclr-28418	785	5	4	4	NUM
iiclr-28418	785	6	,	,	PUNCT
iiclr-28418	785	7	at	at	ADP
iiclr-28418	785	8	240	240	NUM
iiclr-28418	785	9	-	-	SYM
iiclr-28418	785	10	41	41	NUM
iiclr-28418	785	11	.	.	PUNCT
iiclr-28418	785	12	207	207	NUM
iiclr-28418	785	13	.	.	PUNCT
iiclr-28418	786	1	kate	kate	PROPN
iiclr-28418	786	2	dore	dore	PROPN
iiclr-28418	786	3	,	,	PUNCT
iiclr-28418	786	4	reconciliation	reconciliation	NOUN
iiclr-28418	786	5	bill	bill	NOUN
iiclr-28418	786	6	includes	include	VERB
iiclr-28418	786	7	nearly	nearly	ADV
iiclr-28418	786	8	$	$	SYM
iiclr-28418	786	9	80	80	NUM
iiclr-28418	786	10	billion	billion	NUM
iiclr-28418	786	11	for	for	ADP
iiclr-28418	786	12	irs	irs	PROPN
iiclr-28418	786	13	including	include	VERB
iiclr-28418	786	14	enforcement	enforcement	NOUN
iiclr-28418	786	15	,	,	PUNCT
iiclr-28418	786	16	audits	audit	NOUN
iiclr-28418	786	17	:	:	PUNCT
iiclr-28418	786	18	what	what	PRON
iiclr-28418	786	19	that	that	PRON
iiclr-28418	786	20	means	mean	VERB
iiclr-28418	786	21	for	for	ADP
iiclr-28418	786	22	taxpayers	taxpayer	NOUN
iiclr-28418	786	23	,	,	PUNCT
iiclr-28418	786	24	cnbc	cnbc	PROPN
iiclr-28418	786	25	(	(	PUNCT
iiclr-28418	786	26	aug	aug	PROPN
iiclr-28418	786	27	.	.	PROPN
iiclr-28418	786	28	8	8	NUM
iiclr-28418	786	29	,	,	PUNCT
iiclr-28418	786	30	2021	2021	NUM
iiclr-28418	786	31	)	)	PUNCT
iiclr-28418	786	32	,	,	PUNCT
iiclr-28418	786	33	https://www	https://www	PROPN
iiclr-28418	786	34	.	.	PUNCT
iiclr-28418	786	35	cnbc.com/2022/08/08/reconciliation-bill-includes-nearly-80-billion-for-irs-funding.html	cnbc.com/2022/08/08/reconciliation-bill-includes-nearly-80-billion-for-irs-funding.html	PUNCT
iiclr-28418	787	1	[	[	X
iiclr-28418	787	2	https://	https://	PROPN
iiclr-28418	787	3	perma.cc/lsf3-k22k	perma.cc/lsf3-k22k	PROPN
iiclr-28418	787	4	]	]	PUNCT
iiclr-28418	787	5	;	;	PUNCT
iiclr-28418	787	6	taxpayer	taxpayer	PROPN
iiclr-28418	787	7	advoc	advoc	PROPN
iiclr-28418	787	8	,	,	PUNCT
iiclr-28418	787	9	serv	serv	X
iiclr-28418	787	10	.	.	PROPN
iiclr-28418	787	11	,	,	PUNCT
iiclr-28418	787	12	supra	supra	PROPN
iiclr-28418	787	13	note	note	VERB
iiclr-28418	787	14	139	139	NUM
iiclr-28418	787	15	;	;	PUNCT
iiclr-28418	787	16	internal	internal	ADJ
iiclr-28418	787	17	revenue	revenue	NOUN
iiclr-28418	787	18	serv	serv	X
iiclr-28418	787	19	.	.	PUNCT
iiclr-28418	787	20	,	,	PUNCT
iiclr-28418	787	21	supra	supra	PROPN
iiclr-28418	787	22	https://cnbc.com/2022/08/08/reconciliation-bill-includes-nearly-80-billion-for-irs-funding.html	https://cnbc.com/2022/08/08/reconciliation-bill-includes-nearly-80-billion-for-irs-funding.html	X
iiclr-28418	787	23	https://www	https://www	PROPN
iiclr-28418	787	24	2024	2024	NUM
iiclr-28418	787	25	]	]	PUNCT
iiclr-28418	787	26	should	should	AUX
iiclr-28418	787	27	i	i	PRON
iiclr-28418	787	28	stay	stay	VERB
iiclr-28418	787	29	,	,	PUNCT
iiclr-28418	787	30	or	or	CCONJ
iiclr-28418	787	31	should	should	AUX
iiclr-28418	787	32	i	i	PRON
iiclr-28418	787	33	go	go	VERB
iiclr-28418	787	34	?	?	PUNCT
iiclr-28418	788	1	377	377	NUM
iiclr-28418	788	2	the	the	DET
iiclr-28418	788	3	proposed	propose	VERB
iiclr-28418	788	4	irs	irs	PROPN
iiclr-28418	788	5	budget	budget	NOUN
iiclr-28418	788	6	should	should	AUX
iiclr-28418	788	7	be	be	AUX
iiclr-28418	788	8	allocated	allocate	VERB
iiclr-28418	788	9	to	to	ADP
iiclr-28418	788	10	expanding	expand	VERB
iiclr-28418	788	11	the	the	DET
iiclr-28418	788	12	resources	resource	NOUN
iiclr-28418	788	13	under	under	ADP
iiclr-28418	788	14	tas	ta	NOUN
iiclr-28418	788	15	to	to	PART
iiclr-28418	788	16	have	have	VERB
iiclr-28418	788	17	tas	tas	NOUN
iiclr-28418	788	18	market	market	NOUN
iiclr-28418	788	19	its	its	PRON
iiclr-28418	788	20	assistive	assistive	ADJ
iiclr-28418	788	21	guidance	guidance	NOUN
iiclr-28418	788	22	and	and	CCONJ
iiclr-28418	788	23	contact	contact	NOUN
iiclr-28418	788	24	networks	network	NOUN
iiclr-28418	788	25	to	to	ADP
iiclr-28418	788	26	international	international	ADJ
iiclr-28418	788	27	taxpayers	taxpayer	NOUN
iiclr-28418	788	28	to	to	PART
iiclr-28418	788	29	better	well	ADV
iiclr-28418	788	30	accomplish	accomplish	VERB
iiclr-28418	788	31	their	their	PRON
iiclr-28418	788	32	duty	duty	NOUN
iiclr-28418	788	33	to	to	PART
iiclr-28418	788	34	advocate	advocate	VERB
iiclr-28418	788	35	for	for	ADP
iiclr-28418	788	36	taxpayers.208	taxpayers.208	PROPN
iiclr-28418	788	37	e.	e.	PROPN
iiclr-28418	788	38	a	a	DET
iiclr-28418	788	39	compliance	compliance	NOUN
iiclr-28418	788	40	lifeline	lifeline	NOUN
iiclr-28418	788	41	to	to	PART
iiclr-28418	788	42	help	help	VERB
iiclr-28418	788	43	nudge	nudge	VERB
iiclr-28418	788	44	most	most	ADJ
iiclr-28418	788	45	taxpayers	taxpayer	NOUN
iiclr-28418	788	46	in	in	ADP
iiclr-28418	788	47	the	the	DET
iiclr-28418	788	48	right	right	ADJ
iiclr-28418	788	49	direction	direction	NOUN
iiclr-28418	788	50	,	,	PUNCT
iiclr-28418	788	51	this	this	DET
iiclr-28418	788	52	note	note	NOUN
iiclr-28418	788	53	recommends	recommend	VERB
iiclr-28418	788	54	a	a	DET
iiclr-28418	788	55	new	new	ADJ
iiclr-28418	788	56	ovdp	ovdp	NOUN
iiclr-28418	788	57	to	to	PART
iiclr-28418	788	58	be	be	AUX
iiclr-28418	788	59	set	set	VERB
iiclr-28418	788	60	in	in	ADP
iiclr-28418	788	61	place	place	NOUN
iiclr-28418	788	62	with	with	ADP
iiclr-28418	788	63	the	the	DET
iiclr-28418	788	64	same	same	ADJ
iiclr-28418	788	65	parameters	parameter	NOUN
iiclr-28418	788	66	of	of	ADP
iiclr-28418	788	67	the	the	DET
iiclr-28418	788	68	2011	2011	NUM
iiclr-28418	788	69	ovdp	ovdp	NOUN
iiclr-28418	788	70	;	;	PUNCT
iiclr-28418	788	71	penalty	penalty	NOUN
iiclr-28418	788	72	maximum	maximum	NOUN
iiclr-28418	788	73	of	of	ADP
iiclr-28418	788	74	25	25	NUM
iiclr-28418	788	75	%	%	NOUN
iiclr-28418	788	76	and	and	CCONJ
iiclr-28418	788	77	no	no	DET
iiclr-28418	788	78	criminal	criminal	ADJ
iiclr-28418	788	79	prosecution	prosecution	NOUN
iiclr-28418	788	80	.	.	PUNCT
iiclr-28418	789	1	209	209	NUM
iiclr-28418	789	2	this	this	PRON
iiclr-28418	789	3	is	be	AUX
iiclr-28418	789	4	done	do	VERB
iiclr-28418	789	5	to	to	PART
iiclr-28418	789	6	help	help	VERB
iiclr-28418	789	7	incentivize	incentivize	VERB
iiclr-28418	789	8	the	the	DET
iiclr-28418	789	9	accidental	accidental	ADJ
iiclr-28418	789	10	americans	americans	PROPN
iiclr-28418	789	11	and	and	CCONJ
iiclr-28418	789	12	dual	dual	ADJ
iiclr-28418	789	13	citizens	citizen	NOUN
iiclr-28418	789	14	who	who	PRON
iiclr-28418	789	15	were	be	AUX
iiclr-28418	789	16	not	not	PART
iiclr-28418	789	17	on	on	ADP
iiclr-28418	789	18	notice	notice	NOUN
iiclr-28418	789	19	of	of	ADP
iiclr-28418	789	20	their	their	PRON
iiclr-28418	789	21	tax	tax	NOUN
iiclr-28418	789	22	reporting	reporting	NOUN
iiclr-28418	789	23	compliance	compliance	NOUN
iiclr-28418	789	24	status	status	NOUN
iiclr-28418	789	25	or	or	CCONJ
iiclr-28418	789	26	perhaps	perhaps	ADV
iiclr-28418	789	27	the	the	DET
iiclr-28418	789	28	obligation	obligation	NOUN
iiclr-28418	789	29	to	to	PART
iiclr-28418	789	30	file	file	VERB
iiclr-28418	789	31	the	the	DET
iiclr-28418	789	32	fbar	fbar	NOUN
iiclr-28418	789	33	in	in	ADP
iiclr-28418	789	34	addition	addition	NOUN
iiclr-28418	789	35	to	to	ADP
iiclr-28418	789	36	the	the	DET
iiclr-28418	789	37	rest	rest	NOUN
iiclr-28418	789	38	of	of	ADP
iiclr-28418	789	39	their	their	PRON
iiclr-28418	789	40	tax	tax	NOUN
iiclr-28418	789	41	forms	form	NOUN
iiclr-28418	789	42	an	an	DET
iiclr-28418	789	43	opportunity	opportunity	NOUN
iiclr-28418	789	44	to	to	PART
iiclr-28418	789	45	do	do	AUX
iiclr-28418	789	46	so	so	ADV
iiclr-28418	789	47	at	at	ADP
iiclr-28418	789	48	a	a	DET
iiclr-28418	789	49	lower	low	ADJ
iiclr-28418	789	50	rate	rate	NOUN
iiclr-28418	789	51	.	.	PUNCT
iiclr-28418	790	1	the	the	DET
iiclr-28418	790	2	penalty	penalty	NOUN
iiclr-28418	790	3	of	of	ADP
iiclr-28418	790	4	25	25	NUM
iiclr-28418	790	5	%	%	NOUN
iiclr-28418	790	6	is	be	AUX
iiclr-28418	790	7	suggested	suggest	VERB
iiclr-28418	790	8	in	in	ADP
iiclr-28418	790	9	this	this	DET
iiclr-28418	790	10	note	note	NOUN
iiclr-28418	790	11	because	because	SCONJ
iiclr-28418	790	12	it	it	PRON
iiclr-28418	790	13	seems	seem	VERB
iiclr-28418	790	14	reasonable	reasonable	ADJ
iiclr-28418	790	15	to	to	PART
iiclr-28418	790	16	have	have	VERB
iiclr-28418	790	17	some	some	DET
iiclr-28418	790	18	penalty	penalty	NOUN
iiclr-28418	790	19	to	to	PART
iiclr-28418	790	20	both	both	PRON
iiclr-28418	790	21	make	make	VERB
iiclr-28418	790	22	a	a	DET
iiclr-28418	790	23	statement	statement	NOUN
iiclr-28418	790	24	that	that	SCONJ
iiclr-28418	790	25	filing	file	VERB
iiclr-28418	790	26	the	the	DET
iiclr-28418	790	27	fbar	fbar	NOUN
iiclr-28418	790	28	and	and	CCONJ
iiclr-28418	790	29	fatca	fatca	NOUN
iiclr-28418	790	30	is	be	AUX
iiclr-28418	790	31	important	important	ADJ
iiclr-28418	790	32	for	for	ADP
iiclr-28418	790	33	tax	tax	NOUN
iiclr-28418	790	34	compliance	compliance	NOUN
iiclr-28418	790	35	,	,	PUNCT
iiclr-28418	790	36	but	but	CCONJ
iiclr-28418	790	37	especially	especially	ADV
iiclr-28418	790	38	in	in	ADP
iiclr-28418	790	39	the	the	DET
iiclr-28418	790	40	sense	sense	NOUN
iiclr-28418	790	41	of	of	ADP
iiclr-28418	790	42	fincen	fincen	PROPN
iiclr-28418	790	43	’s	’s	PART
iiclr-28418	790	44	goal	goal	NOUN
iiclr-28418	790	45	of	of	ADP
iiclr-28418	790	46	ensuring	ensure	VERB
iiclr-28418	790	47	national	national	ADJ
iiclr-28418	790	48	security	security	NOUN
iiclr-28418	790	49	.	.	PUNCT
iiclr-28418	791	1	210	210	NUM
iiclr-28418	792	1	the	the	DET
iiclr-28418	792	2	imf	imf	PROPN
iiclr-28418	792	3	notes	note	NOUN
iiclr-28418	792	4	however	however	ADV
iiclr-28418	792	5	,	,	PUNCT
iiclr-28418	792	6	that	that	SCONJ
iiclr-28418	792	7	having	have	VERB
iiclr-28418	792	8	frequent	frequent	ADJ
iiclr-28418	792	9	and	and	CCONJ
iiclr-28418	792	10	similar	similar	ADJ
iiclr-28418	792	11	disclosure	disclosure	NOUN
iiclr-28418	792	12	programs	program	NOUN
iiclr-28418	792	13	would	would	AUX
iiclr-28418	792	14	reduce	reduce	VERB
iiclr-28418	792	15	the	the	DET
iiclr-28418	792	16	programs	program	NOUN
iiclr-28418	792	17	ineffectiveness	ineffectiveness	NOUN
iiclr-28418	792	18	.	.	PUNCT
iiclr-28418	793	1	211	211	NUM
iiclr-28418	793	2	thus	thus	ADV
iiclr-28418	793	3	,	,	PUNCT
iiclr-28418	793	4	the	the	DET
iiclr-28418	793	5	twist	twist	NOUN
iiclr-28418	793	6	with	with	ADP
iiclr-28418	793	7	this	this	DET
iiclr-28418	793	8	new	new	ADJ
iiclr-28418	793	9	disclosure	disclosure	NOUN
iiclr-28418	793	10	program	program	NOUN
iiclr-28418	793	11	would	would	AUX
iiclr-28418	793	12	be	be	AUX
iiclr-28418	793	13	that	that	SCONJ
iiclr-28418	793	14	it	it	PRON
iiclr-28418	793	15	is	be	AUX
iiclr-28418	793	16	only	only	ADV
iiclr-28418	793	17	available	available	ADJ
iiclr-28418	793	18	for	for	ADP
iiclr-28418	793	19	smaller	small	ADJ
iiclr-28418	793	20	taxpayers	taxpayer	NOUN
iiclr-28418	793	21	to	to	PART
iiclr-28418	793	22	ensure	ensure	VERB
iiclr-28418	793	23	this	this	DET
iiclr-28418	793	24	ovdp	ovdp	NOUN
iiclr-28418	793	25	helps	help	VERB
iiclr-28418	793	26	protect	protect	VERB
iiclr-28418	793	27	those	those	PRON
iiclr-28418	793	28	who	who	PRON
iiclr-28418	793	29	reasonably	reasonably	ADV
iiclr-28418	793	30	may	may	AUX
iiclr-28418	793	31	not	not	PART
iiclr-28418	793	32	have	have	VERB
iiclr-28418	793	33	the	the	DET
iiclr-28418	793	34	ability	ability	NOUN
iiclr-28418	793	35	to	to	PART
iiclr-28418	793	36	pay	pay	VERB
iiclr-28418	793	37	to	to	PART
iiclr-28418	793	38	find	find	VERB
iiclr-28418	793	39	out	out	ADP
iiclr-28418	793	40	their	their	PRON
iiclr-28418	793	41	international	international	ADJ
iiclr-28418	793	42	filing	filing	NOUN
iiclr-28418	793	43	obligations	obligation	NOUN
iiclr-28418	793	44	.	.	PUNCT
iiclr-28418	794	1	the	the	DET
iiclr-28418	794	2	ceiling	ceiling	NOUN
iiclr-28418	794	3	amount	amount	NOUN
iiclr-28418	794	4	for	for	SCONJ
iiclr-28418	794	5	taxpayers	taxpayer	NOUN
iiclr-28418	794	6	to	to	PART
iiclr-28418	794	7	be	be	AUX
iiclr-28418	794	8	eligible	eligible	ADJ
iiclr-28418	794	9	for	for	ADP
iiclr-28418	794	10	the	the	DET
iiclr-28418	794	11	program	program	NOUN
iiclr-28418	794	12	is	be	AUX
iiclr-28418	794	13	that	that	SCONJ
iiclr-28418	794	14	the	the	DET
iiclr-28418	794	15	taxpayer	taxpayer	NOUN
iiclr-28418	794	16	’s	’s	PART
iiclr-28418	794	17	gross	gross	ADJ
iiclr-28418	794	18	income	income	NOUN
iiclr-28418	794	19	may	may	AUX
iiclr-28418	794	20	not	not	PART
iiclr-28418	794	21	exceed	exceed	VERB
iiclr-28418	794	22	$	$	SYM
iiclr-28418	794	23	400,000	400,000	NUM
iiclr-28418	794	24	to	to	PART
iiclr-28418	794	25	help	help	VERB
iiclr-28418	794	26	set	set	VERB
iiclr-28418	794	27	a	a	DET
iiclr-28418	794	28	guide	guide	NOUN
iiclr-28418	794	29	point	point	NOUN
iiclr-28418	794	30	of	of	ADP
iiclr-28418	794	31	what	what	PRON
iiclr-28418	794	32	the	the	DET
iiclr-28418	794	33	ceiling	ceiling	NOUN
iiclr-28418	794	34	should	should	AUX
iiclr-28418	794	35	be	be	AUX
iiclr-28418	794	36	for	for	ADP
iiclr-28418	794	37	the	the	DET
iiclr-28418	794	38	ovdp	ovdp	NOUN
iiclr-28418	794	39	with	with	ADP
iiclr-28418	794	40	regard	regard	NOUN
iiclr-28418	794	41	to	to	ADP
iiclr-28418	794	42	middle	middle	ADJ
iiclr-28418	794	43	class	class	NOUN
iiclr-28418	794	44	taxpayers.212	taxpayers.212	PROPN
iiclr-28418	794	45	vii	vii	PROPN
iiclr-28418	794	46	:	:	PUNCT
iiclr-28418	794	47	conclusion	conclusion	NOUN
iiclr-28418	794	48	it	it	PRON
iiclr-28418	794	49	is	be	AUX
iiclr-28418	794	50	important	important	ADJ
iiclr-28418	794	51	to	to	PART
iiclr-28418	794	52	ensure	ensure	VERB
iiclr-28418	794	53	tax	tax	NOUN
iiclr-28418	794	54	compliance	compliance	NOUN
iiclr-28418	794	55	domestically	domestically	ADV
iiclr-28418	794	56	and	and	CCONJ
iiclr-28418	794	57	abroad	abroad	ADV
iiclr-28418	794	58	,	,	PUNCT
iiclr-28418	794	59	and	and	CCONJ
iiclr-28418	794	60	the	the	DET
iiclr-28418	794	61	irs	irs	PROPN
iiclr-28418	794	62	is	be	AUX
iiclr-28418	794	63	trying	try	VERB
iiclr-28418	794	64	its	its	PRON
iiclr-28418	794	65	best	good	ADJ
iiclr-28418	794	66	to	to	PART
iiclr-28418	794	67	achieve	achieve	VERB
iiclr-28418	794	68	this	this	PRON
iiclr-28418	794	69	with	with	ADP
iiclr-28418	794	70	the	the	DET
iiclr-28418	794	71	resources	resource	NOUN
iiclr-28418	794	72	it	it	PRON
iiclr-28418	794	73	has	have	VERB
iiclr-28418	794	74	.	.	PUNCT
iiclr-28418	795	1	but	but	CCONJ
iiclr-28418	795	2	to	to	PART
iiclr-28418	795	3	have	have	VERB
iiclr-28418	795	4	an	an	DET
iiclr-28418	795	5	—	—	PUNCT
iiclr-28418	795	6	—	—	PUNCT
iiclr-28418	795	7	—	—	PUNCT
iiclr-28418	795	8	—	—	PUNCT
iiclr-28418	795	9	—	—	PUNCT
iiclr-28418	795	10	—	—	PUNCT
iiclr-28418	795	11	—	—	PUNCT
iiclr-28418	795	12	—	—	PUNCT
iiclr-28418	795	13	—	—	PUNCT
iiclr-28418	795	14	—	—	PUNCT
iiclr-28418	795	15	—	—	PUNCT
iiclr-28418	795	16	—	—	PUNCT
iiclr-28418	795	17	—	—	PUNCT
iiclr-28418	795	18	—	—	PUNCT
iiclr-28418	795	19	—	—	PUNCT
iiclr-28418	795	20	—	—	PUNCT
iiclr-28418	795	21	—	—	PUNCT
iiclr-28418	795	22	—	—	PUNCT
iiclr-28418	795	23	—	—	PUNCT
iiclr-28418	795	24	—	—	PUNCT
iiclr-28418	795	25	—	—	PUNCT
iiclr-28418	795	26	—	—	PUNCT
iiclr-28418	795	27	—	—	PUNCT
iiclr-28418	795	28	—	—	PUNCT
iiclr-28418	795	29	—	—	PUNCT
iiclr-28418	795	30	—	—	PUNCT
iiclr-28418	795	31	—	—	PUNCT
iiclr-28418	795	32	—	—	PUNCT
iiclr-28418	795	33	—	—	PUNCT
iiclr-28418	795	34	note	note	NOUN
iiclr-28418	795	35	4	4	NUM
iiclr-28418	795	36	.	.	PUNCT
iiclr-28418	796	1	it	it	PRON
iiclr-28418	796	2	should	should	AUX
iiclr-28418	796	3	also	also	ADV
iiclr-28418	796	4	be	be	AUX
iiclr-28418	796	5	noted	note	VERB
iiclr-28418	796	6	that	that	SCONJ
iiclr-28418	796	7	as	as	ADP
iiclr-28418	796	8	of	of	ADP
iiclr-28418	796	9	august	august	PROPN
iiclr-28418	796	10	4	4	NUM
iiclr-28418	796	11	,	,	PUNCT
iiclr-28418	796	12	2023	2023	NUM
iiclr-28418	796	13	,	,	PUNCT
iiclr-28418	796	14	the	the	DET
iiclr-28418	796	15	irs	irs	PROPN
iiclr-28418	796	16	budget	budget	NOUN
iiclr-28418	796	17	is	be	AUX
iiclr-28418	796	18	at	at	ADP
iiclr-28418	796	19	risk	risk	NOUN
iiclr-28418	796	20	of	of	ADP
iiclr-28418	796	21	being	be	AUX
iiclr-28418	796	22	dramatically	dramatically	ADV
iiclr-28418	796	23	adjusted	adjust	VERB
iiclr-28418	796	24	down	down	ADP
iiclr-28418	796	25	from	from	ADP
iiclr-28418	796	26	$	$	SYM
iiclr-28418	796	27	80	80	NUM
iiclr-28418	796	28	billion	billion	NUM
iiclr-28418	796	29	to	to	PART
iiclr-28418	796	30	$	$	SYM
iiclr-28418	796	31	59	59	NUM
iiclr-28418	796	32	billion	billion	NUM
iiclr-28418	796	33	dollars	dollar	NOUN
iiclr-28418	796	34	.	.	PUNCT
iiclr-28418	797	1	however	however	ADV
iiclr-28418	797	2	,	,	PUNCT
iiclr-28418	797	3	this	this	DET
iiclr-28418	797	4	reduction	reduction	NOUN
iiclr-28418	797	5	should	should	AUX
iiclr-28418	797	6	not	not	PART
iiclr-28418	797	7	impede	impede	VERB
iiclr-28418	797	8	an	an	DET
iiclr-28418	797	9	effort	effort	NOUN
iiclr-28418	797	10	to	to	PART
iiclr-28418	797	11	allocate	allocate	VERB
iiclr-28418	797	12	a	a	DET
iiclr-28418	797	13	portion	portion	NOUN
iiclr-28418	797	14	of	of	ADP
iiclr-28418	797	15	this	this	DET
iiclr-28418	797	16	funding	funding	NOUN
iiclr-28418	797	17	to	to	ADP
iiclr-28418	797	18	assisting	assist	VERB
iiclr-28418	797	19	taxpayers	taxpayer	NOUN
iiclr-28418	797	20	to	to	PART
iiclr-28418	797	21	know	know	VERB
iiclr-28418	797	22	of	of	ADP
iiclr-28418	797	23	and	and	CCONJ
iiclr-28418	797	24	how	how	SCONJ
iiclr-28418	797	25	to	to	PART
iiclr-28418	797	26	report	report	VERB
iiclr-28418	797	27	their	their	PRON
iiclr-28418	797	28	fbar	fbar	NOUN
iiclr-28418	797	29	and	and	CCONJ
iiclr-28418	797	30	fatca	fatca	ADJ
iiclr-28418	797	31	reporting	reporting	NOUN
iiclr-28418	797	32	obligations	obligation	NOUN
iiclr-28418	797	33	.	.	PUNCT
iiclr-28418	798	1	fatima	fatima	PROPN
iiclr-28418	798	2	hussein	hussein	PROPN
iiclr-28418	798	3	&	&	CCONJ
iiclr-28418	798	4	kevin	kevin	PROPN
iiclr-28418	798	5	freking	freking	PROPN
iiclr-28418	798	6	,	,	PUNCT
iiclr-28418	798	7	debt	debt	NOUN
iiclr-28418	798	8	limit	limit	NOUN
iiclr-28418	798	9	bill	bill	NOUN
iiclr-28418	798	10	gives	give	VERB
iiclr-28418	798	11	republicans	republicans	PROPN
iiclr-28418	798	12	irs	irs	PROPN
iiclr-28418	798	13	cuts	cut	NOUN
iiclr-28418	798	14	,	,	PUNCT
iiclr-28418	798	15	but	but	CCONJ
iiclr-28418	798	16	democrats	democrats	PROPN
iiclr-28418	798	17	say	say	VERB
iiclr-28418	798	18	they	they	PRON
iiclr-28418	798	19	expect	expect	VERB
iiclr-28418	798	20	little	little	ADJ
iiclr-28418	798	21	near	near	ADJ
iiclr-28418	798	22	-	-	PUNCT
iiclr-28418	798	23	term	term	NOUN
iiclr-28418	798	24	impact	impact	NOUN
iiclr-28418	798	25	,	,	PUNCT
iiclr-28418	798	26	ap	ap	PROPN
iiclr-28418	798	27	news	news	PROPN
iiclr-28418	798	28	(	(	PUNCT
iiclr-28418	798	29	june	june	PROPN
iiclr-28418	798	30	1	1	NUM
iiclr-28418	798	31	,	,	PUNCT
iiclr-28418	798	32	2023	2023	NUM
iiclr-28418	798	33	)	)	PUNCT
iiclr-28418	798	34	,	,	PUNCT
iiclr-28418	798	35	https://apnews.com/article/irs-debt-ceiling-budget-x-date-yellenfe538fd8371cdf647400a27e6d56a9fb	https://apnews.com/article/irs-debt-ceiling-budget-x-date-yellenfe538fd8371cdf647400a27e6d56a9fb	PROPN
iiclr-28418	799	1	[	[	X
iiclr-28418	799	2	https://perma.cc/a8yw-fd6u	https://perma.cc/a8yw-fd6u	X
iiclr-28418	799	3	]	]	X
iiclr-28418	799	4	.	.	PUNCT
iiclr-28418	800	1	208	208	NUM
iiclr-28418	800	2	.	.	PUNCT
iiclr-28418	801	1	dore	dore	PROPN
iiclr-28418	801	2	,	,	PUNCT
iiclr-28418	801	3	supra	supra	PROPN
iiclr-28418	801	4	note	note	PROPN
iiclr-28418	801	5	207	207	NUM
iiclr-28418	801	6	.	.	PUNCT
iiclr-28418	802	1	209	209	NUM
iiclr-28418	802	2	.	.	PUNCT
iiclr-28418	803	1	internal	internal	ADJ
iiclr-28418	803	2	revenue	revenue	NOUN
iiclr-28418	803	3	serv	serv	X
iiclr-28418	803	4	.	.	PUNCT
iiclr-28418	803	5	,	,	PUNCT
iiclr-28418	803	6	supra	supra	PROPN
iiclr-28418	803	7	note	note	NOUN
iiclr-28418	803	8	150	150	NUM
iiclr-28418	803	9	.	.	NUM
iiclr-28418	803	10	210	210	NUM
iiclr-28418	803	11	.	.	PUNCT
iiclr-28418	804	1	31	31	NUM
iiclr-28418	804	2	u.s.c	u.s.c	ADJ
iiclr-28418	804	3	.	.	PUNCT
iiclr-28418	805	1	§	§	PROPN
iiclr-28418	805	2	5311	5311	NUM
iiclr-28418	805	3	,	,	PUNCT
iiclr-28418	805	4	5313	5313	NUM
iiclr-28418	805	5	-	-	SYM
iiclr-28418	805	6	14	14	NUM
iiclr-28418	805	7	;	;	PUNCT
iiclr-28418	805	8	c.f.r	c.f.r	NOUN
iiclr-28418	805	9	.	.	PUNCT
iiclr-28418	806	1	§	§	PROPN
iiclr-28418	806	2	1010.350	1010.350	PROPN
iiclr-28418	806	3	(	(	PUNCT
iiclr-28418	806	4	2022	2022	NUM
iiclr-28418	806	5	)	)	PUNCT
iiclr-28418	806	6	;	;	PUNCT
iiclr-28418	806	7	internal	internal	ADJ
iiclr-28418	806	8	revenue	revenue	NOUN
iiclr-28418	806	9	serv	serv	X
iiclr-28418	806	10	.	.	PUNCT
iiclr-28418	806	11	,	,	PUNCT
iiclr-28418	806	12	supra	supra	PROPN
iiclr-28418	806	13	note	note	NOUN
iiclr-28418	806	14	4	4	NUM
iiclr-28418	806	15	.	.	NOUN
iiclr-28418	806	16	211	211	NUM
iiclr-28418	806	17	.	.	PUNCT
iiclr-28418	807	1	benedek	benedek	NOUN
iiclr-28418	807	2	,	,	PUNCT
iiclr-28418	807	3	grote	grote	PROPN
iiclr-28418	807	4	,	,	PUNCT
iiclr-28418	807	5	jackson	jackson	PROPN
iiclr-28418	807	6	,	,	PUNCT
iiclr-28418	807	7	markevych	markevych	PROPN
iiclr-28418	807	8	,	,	PUNCT
iiclr-28418	807	9	waerzeggers	waerzegger	NOUN
iiclr-28418	807	10	&	&	CCONJ
iiclr-28418	807	11	sofrona	sofrona	PROPN
iiclr-28418	807	12	,	,	PUNCT
iiclr-28418	807	13	supra	supra	PROPN
iiclr-28418	807	14	note	note	NOUN
iiclr-28418	807	15	186	186	NUM
iiclr-28418	807	16	.	.	PUNCT
iiclr-28418	807	17	212	212	NUM
iiclr-28418	807	18	.	.	PUNCT
iiclr-28418	808	1	greg	greg	PROPN
iiclr-28418	808	2	iacurci	iacurci	PROPN
iiclr-28418	808	3	,	,	PUNCT
iiclr-28418	808	4	biden	biden	PROPN
iiclr-28418	808	5	reiterates	reiterate	VERB
iiclr-28418	808	6	$	$	SYM
iiclr-28418	808	7	400,000	400,000	NUM
iiclr-28418	808	8	tax	tax	NOUN
iiclr-28418	808	9	pledge	pledge	NOUN
iiclr-28418	808	10	to	to	PART
iiclr-28418	808	11	fund	fund	VERB
iiclr-28418	808	12	agenda	agenda	NOUN
iiclr-28418	808	13	,	,	PUNCT
iiclr-28418	808	14	cnbc	cnbc	PROPN
iiclr-28418	808	15	(	(	PUNCT
iiclr-28418	808	16	mar	mar	PROPN
iiclr-28418	808	17	.	.	PROPN
iiclr-28418	808	18	2	2	NUM
iiclr-28418	808	19	,	,	PUNCT
iiclr-28418	808	20	2022	2022	NUM
iiclr-28418	808	21	)	)	PUNCT
iiclr-28418	808	22	,	,	PUNCT
iiclr-28418	808	23	https://www.cnbc.com/2022/03/02/biden-reiterates-400000-tax-pledge-to-fund-agenda	https://www.cnbc.com/2022/03/02/biden-reiterates-400000-tax-pledge-to-fund-agenda	PROPN
iiclr-28418	808	24	.	.	PROPN
iiclr-28418	808	25	html	html	NOUN
iiclr-28418	809	1	[	[	X
iiclr-28418	809	2	https://perma.cc/9q3q-djlh	https://perma.cc/9q3q-djlh	X
iiclr-28418	809	3	]	]	PUNCT
iiclr-28418	809	4	.	.	PUNCT
iiclr-28418	810	1	https://perma.cc/9q3q-djlh	https://perma.cc/9q3q-djlh	PRON
iiclr-28418	810	2	https://www.cnbc.com/2022/03/02/biden-reiterates-400000-tax-pledge-to-fund-agenda	https://www.cnbc.com/2022/03/02/biden-reiterates-400000-tax-pledge-to-fund-agenda	PROPN
iiclr-28418	810	3	https://perma.cc/a8yw-fd6u	https://perma.cc/a8yw-fd6u	X
iiclr-28418	810	4	https://apnews.com/article/irs-debt-ceiling-budget-x-date-yellen	https://apnews.com/article/irs-debt-ceiling-budget-x-date-yellen	VERB
iiclr-28418	810	5	indiana	indiana	PROPN
iiclr-28418	810	6	int’l	int’l	NOUN
iiclr-28418	810	7	&	&	CCONJ
iiclr-28418	810	8	comp	comp	PROPN
iiclr-28418	810	9	.	.	PUNCT
iiclr-28418	811	1	law	law	NOUN
iiclr-28418	811	2	review	review	NOUN
iiclr-28418	812	1	[	[	X
iiclr-28418	812	2	vol	vol	NOUN
iiclr-28418	812	3	.	.	PUNCT
iiclr-28418	813	1	34:349	34:349	NUM
iiclr-28418	813	2	378	378	NUM
iiclr-28418	813	3	optimal	optimal	ADJ
iiclr-28418	813	4	tax	tax	NOUN
iiclr-28418	813	5	compliance	compliance	NOUN
iiclr-28418	813	6	system	system	NOUN
iiclr-28418	813	7	under	under	ADP
iiclr-28418	813	8	the	the	DET
iiclr-28418	813	9	united	united	PROPN
iiclr-28418	813	10	states	states	PROPN
iiclr-28418	813	11	citizenship	citizenship	NOUN
iiclr-28418	813	12	reporting	reporting	NOUN
iiclr-28418	813	13	regime	regime	NOUN
iiclr-28418	813	14	,	,	PUNCT
iiclr-28418	813	15	there	there	PRON
iiclr-28418	813	16	must	must	AUX
iiclr-28418	813	17	be	be	AUX
iiclr-28418	813	18	adjustments	adjustment	NOUN
iiclr-28418	813	19	made	make	VERB
iiclr-28418	813	20	both	both	CCONJ
iiclr-28418	813	21	statutorily	statutorily	ADJ
iiclr-28418	813	22	and	and	CCONJ
iiclr-28418	813	23	administratively	administratively	ADV
iiclr-28418	813	24	to	to	PART
iiclr-28418	813	25	help	help	VERB
iiclr-28418	813	26	dual	dual	ADJ
iiclr-28418	813	27	citizens	citizen	NOUN
iiclr-28418	813	28	and	and	CCONJ
iiclr-28418	813	29	united	united	PROPN
iiclr-28418	813	30	states	states	PROPN
iiclr-28418	813	31	citizens	citizen	NOUN
iiclr-28418	813	32	/	/	SYM
iiclr-28418	813	33	green	green	ADJ
iiclr-28418	813	34	card	card	NOUN
iiclr-28418	813	35	holders	holder	NOUN
iiclr-28418	813	36	that	that	PRON
iiclr-28418	813	37	are	be	AUX
iiclr-28418	813	38	living	live	VERB
iiclr-28418	813	39	abroad	abroad	ADV
iiclr-28418	813	40	.	.	PUNCT
iiclr-28418	814	1	as	as	SCONJ
iiclr-28418	814	2	previously	previously	ADV
iiclr-28418	814	3	mentioned	mention	VERB
iiclr-28418	814	4	in	in	ADP
iiclr-28418	814	5	this	this	DET
iiclr-28418	814	6	article	article	NOUN
iiclr-28418	814	7	,	,	PUNCT
iiclr-28418	814	8	there	there	PRON
iiclr-28418	814	9	are	be	VERB
iiclr-28418	814	10	several	several	ADJ
iiclr-28418	814	11	burdens	burden	NOUN
iiclr-28418	814	12	for	for	SCONJ
iiclr-28418	814	13	taxpayers	taxpayer	NOUN
iiclr-28418	814	14	to	to	PART
iiclr-28418	814	15	file	file	VERB
iiclr-28418	814	16	and	and	CCONJ
iiclr-28418	814	17	remain	remain	VERB
iiclr-28418	814	18	compliant	compliant	ADJ
iiclr-28418	814	19	with	with	ADP
iiclr-28418	814	20	the	the	DET
iiclr-28418	814	21	standards	standard	NOUN
iiclr-28418	814	22	of	of	ADP
iiclr-28418	814	23	fbar	fbar	NOUN
iiclr-28418	814	24	and	and	CCONJ
iiclr-28418	814	25	fatca	fatca	NOUN
iiclr-28418	814	26	,	,	PUNCT
iiclr-28418	814	27	and	and	CCONJ
iiclr-28418	814	28	with	with	ADP
iiclr-28418	814	29	a	a	DET
iiclr-28418	814	30	general	general	ADJ
iiclr-28418	814	31	lack	lack	NOUN
iiclr-28418	814	32	of	of	ADP
iiclr-28418	814	33	proactive	proactive	ADJ
iiclr-28418	814	34	outreach	outreach	NOUN
iiclr-28418	814	35	,	,	PUNCT
iiclr-28418	814	36	it	it	PRON
iiclr-28418	814	37	may	may	AUX
iiclr-28418	814	38	be	be	AUX
iiclr-28418	814	39	difficult	difficult	ADJ
iiclr-28418	814	40	to	to	PART
iiclr-28418	814	41	have	have	VERB
iiclr-28418	814	42	taxpayers	taxpayer	NOUN
iiclr-28418	814	43	receive	receive	VERB
iiclr-28418	814	44	notice	notice	NOUN
iiclr-28418	814	45	of	of	ADP
iiclr-28418	814	46	their	their	PRON
iiclr-28418	814	47	obligations	obligation	NOUN
iiclr-28418	814	48	before	before	SCONJ
iiclr-28418	814	49	it	it	PRON
iiclr-28418	814	50	is	be	AUX
iiclr-28418	814	51	too	too	ADV
iiclr-28418	814	52	late	late	ADJ
iiclr-28418	814	53	.	.	PUNCT
iiclr-28418	815	1	thus	thus	ADV
iiclr-28418	815	2	,	,	PUNCT
iiclr-28418	815	3	to	to	PART
iiclr-28418	815	4	ensure	ensure	VERB
iiclr-28418	815	5	a	a	DET
iiclr-28418	815	6	stronger	strong	ADJ
iiclr-28418	815	7	and	and	CCONJ
iiclr-28418	815	8	more	more	ADV
iiclr-28418	815	9	uniform	uniform	ADJ
iiclr-28418	815	10	tax	tax	NOUN
iiclr-28418	815	11	compliance	compliance	NOUN
iiclr-28418	815	12	network	network	NOUN
iiclr-28418	815	13	,	,	PUNCT
iiclr-28418	815	14	the	the	DET
iiclr-28418	815	15	united	united	PROPN
iiclr-28418	815	16	states	states	PROPN
iiclr-28418	815	17	must	must	AUX
iiclr-28418	815	18	adopt	adopt	VERB
iiclr-28418	815	19	a	a	DET
iiclr-28418	815	20	stronger	strong	ADJ
iiclr-28418	815	21	notice	notice	NOUN
iiclr-28418	815	22	system	system	NOUN
iiclr-28418	815	23	with	with	ADP
iiclr-28418	815	24	sufficient	sufficient	ADJ
iiclr-28418	815	25	informational	informational	ADJ
iiclr-28418	815	26	resources	resource	NOUN
iiclr-28418	815	27	to	to	PART
iiclr-28418	815	28	help	help	VERB
iiclr-28418	815	29	inform	inform	VERB
iiclr-28418	815	30	and	and	CCONJ
iiclr-28418	815	31	put	put	VERB
iiclr-28418	815	32	taxpayers	taxpayer	NOUN
iiclr-28418	815	33	on	on	ADP
iiclr-28418	815	34	notice	notice	NOUN
iiclr-28418	815	35	by	by	ADP
iiclr-28418	815	36	using	use	VERB
iiclr-28418	815	37	proper	proper	ADJ
iiclr-28418	815	38	resource	resource	NOUN
iiclr-28418	815	39	allocation	allocation	NOUN
iiclr-28418	815	40	to	to	ADP
iiclr-28418	815	41	branches	branch	NOUN
iiclr-28418	815	42	of	of	ADP
iiclr-28418	815	43	the	the	DET
iiclr-28418	815	44	irs	irs	PROPN
iiclr-28418	815	45	.	.	PUNCT
iiclr-28418	816	1	second	second	ADJ
iiclr-28418	816	2	,	,	PUNCT
iiclr-28418	816	3	there	there	PRON
iiclr-28418	816	4	should	should	AUX
iiclr-28418	816	5	be	be	AUX
iiclr-28418	816	6	an	an	DET
iiclr-28418	816	7	offshore	offshore	ADJ
iiclr-28418	816	8	voluntary	voluntary	ADJ
iiclr-28418	816	9	disclosure	disclosure	NOUN
iiclr-28418	816	10	program	program	NOUN
iiclr-28418	816	11	to	to	PART
iiclr-28418	816	12	provide	provide	VERB
iiclr-28418	816	13	amnesty	amnesty	NOUN
iiclr-28418	816	14	for	for	ADP
iiclr-28418	816	15	the	the	DET
iiclr-28418	816	16	accidental	accidental	ADJ
iiclr-28418	816	17	americans	americans	PROPN
iiclr-28418	816	18	that	that	PRON
iiclr-28418	816	19	were	be	AUX
iiclr-28418	816	20	put	put	VERB
iiclr-28418	816	21	on	on	ADP
iiclr-28418	816	22	notice	notice	NOUN
iiclr-28418	816	23	to	to	PART
iiclr-28418	816	24	file	file	VERB
iiclr-28418	816	25	their	their	PRON
iiclr-28418	816	26	fbars	fbar	NOUN
iiclr-28418	816	27	at	at	ADP
iiclr-28418	816	28	a	a	DET
iiclr-28418	816	29	lower	low	ADJ
iiclr-28418	816	30	penalty	penalty	NOUN
iiclr-28418	816	31	rate	rate	NOUN
iiclr-28418	816	32	in	in	ADP
iiclr-28418	816	33	order	order	NOUN
iiclr-28418	816	34	to	to	PART
iiclr-28418	816	35	achieve	achieve	VERB
iiclr-28418	816	36	the	the	DET
iiclr-28418	816	37	long	long	ADJ
iiclr-28418	816	38	-	-	PUNCT
iiclr-28418	816	39	term	term	NOUN
iiclr-28418	816	40	gain	gain	NOUN
iiclr-28418	816	41	of	of	ADP
iiclr-28418	816	42	continual	continual	ADJ
iiclr-28418	816	43	compliance	compliance	NOUN
iiclr-28418	816	44	abroad	abroad	ADV
iiclr-28418	816	45	.	.	PUNCT
iiclr-28418	817	1	third	third	ADV
iiclr-28418	817	2	,	,	PUNCT
iiclr-28418	817	3	if	if	SCONJ
iiclr-28418	817	4	the	the	DET
iiclr-28418	817	5	irs	irs	PROPN
iiclr-28418	817	6	does	do	AUX
iiclr-28418	817	7	not	not	PART
iiclr-28418	817	8	want	want	VERB
iiclr-28418	817	9	to	to	PART
iiclr-28418	817	10	adopt	adopt	VERB
iiclr-28418	817	11	the	the	DET
iiclr-28418	817	12	new	new	ADJ
iiclr-28418	817	13	disclosure	disclosure	NOUN
iiclr-28418	817	14	program	program	NOUN
iiclr-28418	817	15	,	,	PUNCT
iiclr-28418	817	16	then	then	ADV
iiclr-28418	817	17	it	it	PRON
iiclr-28418	817	18	is	be	AUX
iiclr-28418	817	19	up	up	ADP
iiclr-28418	817	20	to	to	ADP
iiclr-28418	817	21	congress	congress	PROPN
iiclr-28418	817	22	to	to	PART
iiclr-28418	817	23	amend	amend	VERB
iiclr-28418	817	24	the	the	DET
iiclr-28418	817	25	statutes	statute	NOUN
iiclr-28418	817	26	to	to	PART
iiclr-28418	817	27	increase	increase	VERB
iiclr-28418	817	28	the	the	DET
iiclr-28418	817	29	fbar	fbar	NOUN
iiclr-28418	817	30	threshold	threshold	NOUN
iiclr-28418	817	31	to	to	ADP
iiclr-28418	817	32	a	a	DET
iiclr-28418	817	33	minimum	minimum	NOUN
iiclr-28418	817	34	of	of	ADP
iiclr-28418	817	35	$	$	SYM
iiclr-28418	817	36	100,000	100,000	NUM
iiclr-28418	817	37	in	in	ADP
iiclr-28418	817	38	line	line	NOUN
iiclr-28418	817	39	with	with	ADP
iiclr-28418	817	40	fatca	fatca	ADJ
iiclr-28418	817	41	.	.	PUNCT
iiclr-28418	818	1	213	213	NUM
iiclr-28418	818	2	tax	tax	NOUN
iiclr-28418	818	3	compliance	compliance	NOUN
iiclr-28418	818	4	is	be	AUX
iiclr-28418	818	5	a	a	DET
iiclr-28418	818	6	noble	noble	ADJ
iiclr-28418	818	7	goal	goal	NOUN
iiclr-28418	818	8	,	,	PUNCT
iiclr-28418	818	9	but	but	CCONJ
iiclr-28418	818	10	renouncing	renounce	VERB
iiclr-28418	818	11	one	one	NUM
iiclr-28418	818	12	’s	’s	PART
iiclr-28418	818	13	citizenship	citizenship	NOUN
iiclr-28418	818	14	should	should	AUX
iiclr-28418	818	15	not	not	PART
iiclr-28418	818	16	be	be	AUX
iiclr-28418	818	17	the	the	DET
iiclr-28418	818	18	go	go	NOUN
iiclr-28418	818	19	to	to	ADP
iiclr-28418	818	20	option	option	NOUN
iiclr-28418	818	21	for	for	ADP
iiclr-28418	818	22	burdened	burden	VERB
iiclr-28418	818	23	dual	dual	ADJ
iiclr-28418	818	24	citizens	citizen	NOUN
iiclr-28418	818	25	and	and	CCONJ
iiclr-28418	818	26	taxpayers	taxpayer	NOUN
iiclr-28418	818	27	living	live	VERB
iiclr-28418	818	28	abroad	abroad	ADV
iiclr-28418	818	29	.	.	PUNCT
iiclr-28418	819	1	rather	rather	ADV
iiclr-28418	819	2	,	,	PUNCT
iiclr-28418	819	3	we	we	PRON
iiclr-28418	819	4	must	must	AUX
iiclr-28418	819	5	collectively	collectively	ADV
iiclr-28418	819	6	work	work	VERB
iiclr-28418	819	7	to	to	PART
iiclr-28418	819	8	make	make	VERB
iiclr-28418	819	9	a	a	DET
iiclr-28418	819	10	more	more	ADV
iiclr-28418	819	11	uniform	uniform	ADJ
iiclr-28418	819	12	and	and	CCONJ
iiclr-28418	819	13	effective	effective	ADJ
iiclr-28418	819	14	approach	approach	NOUN
iiclr-28418	819	15	to	to	PART
iiclr-28418	819	16	help	help	VERB
iiclr-28418	819	17	notify	notify	VERB
iiclr-28418	819	18	taxpayers	taxpayer	NOUN
iiclr-28418	819	19	and	and	CCONJ
iiclr-28418	819	20	assist	assist	VERB
iiclr-28418	819	21	them	they	PRON
iiclr-28418	819	22	in	in	ADP
iiclr-28418	819	23	maintaining	maintain	VERB
iiclr-28418	819	24	compliance	compliance	NOUN
iiclr-28418	819	25	rather	rather	ADV
iiclr-28418	819	26	than	than	ADP
iiclr-28418	819	27	watch	watch	VERB
iiclr-28418	819	28	those	those	DET
iiclr-28418	819	29	citizens	citizen	NOUN
iiclr-28418	819	30	go	go	VERB
iiclr-28418	819	31	.	.	PUNCT
iiclr-28418	820	1	—	—	PUNCT
iiclr-28418	820	2	—	—	PUNCT
iiclr-28418	820	3	—	—	PUNCT
iiclr-28418	820	4	—	—	PUNCT
iiclr-28418	820	5	—	—	PUNCT
iiclr-28418	820	6	—	—	PUNCT
iiclr-28418	820	7	—	—	PUNCT
iiclr-28418	820	8	—	—	PUNCT
iiclr-28418	820	9	—	—	PUNCT
iiclr-28418	820	10	—	—	PUNCT
iiclr-28418	820	11	—	—	PUNCT
iiclr-28418	820	12	—	—	PUNCT
iiclr-28418	820	13	—	—	PUNCT
iiclr-28418	820	14	—	—	PUNCT
iiclr-28418	820	15	—	—	PUNCT
iiclr-28418	820	16	—	—	PUNCT
iiclr-28418	820	17	—	—	PUNCT
iiclr-28418	820	18	—	—	PUNCT
iiclr-28418	820	19	—	—	PUNCT
iiclr-28418	820	20	—	—	PUNCT
iiclr-28418	820	21	—	—	PUNCT
iiclr-28418	820	22	—	—	PUNCT
iiclr-28418	820	23	—	—	PUNCT
iiclr-28418	820	24	—	—	PUNCT
iiclr-28418	820	25	—	—	PUNCT
iiclr-28418	820	26	—	—	PUNCT
iiclr-28418	820	27	—	—	PUNCT
iiclr-28418	820	28	—	—	PUNCT
iiclr-28418	820	29	—	—	PUNCT
iiclr-28418	820	30	213	213	NUM
iiclr-28418	820	31	.	.	NOUN
iiclr-28418	820	32	31	31	NUM
iiclr-28418	820	33	c.f.r	c.f.r	NOUN
iiclr-28418	820	34	.	.	PUNCT
iiclr-28418	821	1	§	§	PROPN
iiclr-28418	821	2	1010.821	1010.821	NUM
iiclr-28418	821	3	(	(	PUNCT
iiclr-28418	821	4	2022	2022	NUM
iiclr-28418	821	5	)	)	PUNCT
iiclr-28418	821	6	;	;	PUNCT
iiclr-28418	821	7	31	31	NUM
iiclr-28418	821	8	u.s.c	u.s.c	NOUN
iiclr-28418	821	9	.	.	PUNCT
iiclr-28418	821	10	5321(a)(c)(i)-(d	5321(a)(c)(i)-(d	NUM
iiclr-28418	821	11	)	)	PUNCT
iiclr-28418	821	12	.	.	PUNCT
iiclr-28418	822	1	structure	structure	NOUN
iiclr-28418	822	2	bookmarks	bookmark	NOUN
iiclr-28418	822	3	hould	hould	AUX
iiclr-28418	822	4	tayor	tayor	NOUN
iiclr-28418	822	5	hould	hould	AUX
iiclr-28418	822	6	onalyzing	onalyze	VERB
iiclr-28418	822	7	the	the	DET
iiclr-28418	822	8	ilemma	ilemma	NOUN
iiclr-28418	822	9	of	of	ADP
iiclr-28418	822	10	ual	ual	PROPN
iiclr-28418	822	11	itizens	itizen	NOUN
iiclr-28418	822	12	ubject	ubject	VERB
iiclr-28418	822	13	to	to	ADP
iiclr-28418	822	14	and	and	CCONJ
iiclr-28418	822	15	eporting	eporte	VERB
iiclr-28418	822	16	in	in	ADP
iiclr-28418	822	17	a	a	DET
iiclr-28418	822	18	itizenship	itizenship	NOUN
iiclr-28418	822	19	ased	ase	VERB
iiclr-28418	822	20	axing	axe	VERB
iiclr-28418	822	21	egime	egime	NOUN