id	sid	tid	token	lemma	pos
inlawrev-3405	1	1	indiana	indiana	PROPN
inlawrev-3405	1	2	law	law	PROPN
inlawrev-3405	1	3	review	review	VERB
inlawrev-3405	1	4	a	a	DET
inlawrev-3405	1	5	critique	critique	NOUN
inlawrev-3405	1	6	of	of	ADP
inlawrev-3405	1	7	the	the	DET
inlawrev-3405	1	8	internal	internal	ADJ
inlawrev-3405	1	9	revenue	revenue	NOUN
inlawrev-3405	1	10	service	service	NOUN
inlawrev-3405	1	11	's	's	PART
inlawrev-3405	1	12	refusal	refusal	NOUN
inlawrev-3405	1	13	to	to	PART
inlawrev-3405	1	14	disclose	disclose	VERB
inlawrev-3405	1	15	how	how	SCONJ
inlawrev-3405	1	16	it	it	PRON
inlawrev-3405	1	17	"	"	PUNCT
inlawrev-3405	1	18	determined	determine	VERB
inlawrev-3405	1	19	"	"	PUNCT
inlawrev-3405	1	20	a	a	DET
inlawrev-3405	1	21	tax	tax	NOUN
inlawrev-3405	1	22	deficiency	deficiency	NOUN
inlawrev-3405	1	23	,	,	PUNCT
inlawrev-3405	1	24	and	and	CCONJ
inlawrev-3405	1	25	of	of	ADP
inlawrev-3405	1	26	the	the	DET
inlawrev-3405	1	27	tax	tax	NOUN
inlawrev-3405	1	28	court	court	NOUN
inlawrev-3405	1	29	's	's	PART
inlawrev-3405	1	30	acquiescence	acquiescence	NOUN
inlawrev-3405	1	31	with	with	ADP
inlawrev-3405	1	32	this	this	DET
inlawrev-3405	1	33	view	view	NOUN
inlawrev-3405	1	34	marcus	marcus	PROPN
inlawrev-3405	1	35	schoenfeld	schoenfeld	PROPN
inlawrev-3405	1	36	*	*	PROPN
inlawrev-3405	1	37	introduction	introduction	NOUN
inlawrev-3405	1	38	the	the	DET
inlawrev-3405	1	39	internal	internal	ADJ
inlawrev-3405	1	40	revenue	revenue	NOUN
inlawrev-3405	1	41	service	service	NOUN
inlawrev-3405	1	42	(	(	PUNCT
inlawrev-3405	1	43	"	"	PUNCT
inlawrev-3405	1	44	service	service	NOUN
inlawrev-3405	1	45	"	"	PUNCT
inlawrev-3405	1	46	or	or	CCONJ
inlawrev-3405	1	47	"	"	PUNCT
inlawrev-3405	1	48	irs	irs	PROPN
inlawrev-3405	1	49	"	"	PUNCT
inlawrev-3405	1	50	)	)	PUNCT
inlawrev-3405	1	51	enjoys	enjoy	VERB
inlawrev-3405	1	52	a	a	DET
inlawrev-3405	1	53	presumption	presumption	NOUN
inlawrev-3405	1	54	of	of	ADP
inlawrev-3405	1	55	correctness	correctness	NOUN
inlawrev-3405	1	56	in	in	ADP
inlawrev-3405	1	57	its	its	PRON
inlawrev-3405	1	58	factual	factual	ADJ
inlawrev-3405	1	59	assertions	assertion	NOUN
inlawrev-3405	1	60	made	make	VERB
inlawrev-3405	1	61	in	in	ADP
inlawrev-3405	1	62	statutory	statutory	ADJ
inlawrev-3405	1	63	notices	notice	NOUN
inlawrev-3405	1	64	of	of	ADP
inlawrev-3405	1	65	deficiency	deficiency	NOUN
inlawrev-3405	1	66	(	(	PUNCT
inlawrev-3405	1	67	"	"	PUNCT
inlawrev-3405	1	68	statutory	statutory	ADJ
inlawrev-3405	1	69	notice	notice	NOUN
inlawrev-3405	1	70	"	"	PUNCT
inlawrev-3405	1	71	or	or	CCONJ
inlawrev-3405	1	72	"	"	PUNCT
inlawrev-3405	1	73	notice")^	notice")^	NOUN
inlawrev-3405	1	74	it	it	PRON
inlawrev-3405	1	75	sends	send	VERB
inlawrev-3405	1	76	to	to	ADP
inlawrev-3405	1	77	taxpayers	taxpayer	NOUN
inlawrev-3405	1	78	whom	whom	PRON
inlawrev-3405	1	79	the	the	DET
inlawrev-3405	1	80	service	service	NOUN
inlawrev-3405	1	81	believes	believe	VERB
inlawrev-3405	1	82	owes	owe	VERB
inlawrev-3405	1	83	taxes	taxis	NOUN
inlawrev-3405	1	84	.	.	PUNCT
inlawrev-3405	2	1	while	while	SCONJ
inlawrev-3405	2	2	the	the	DET
inlawrev-3405	2	3	notice	notice	NOUN
inlawrev-3405	2	4	usually	usually	ADV
inlawrev-3405	2	5	states	state	VERB
inlawrev-3405	2	6	the	the	DET
inlawrev-3405	2	7	reasons	reason	NOUN
inlawrev-3405	2	8	for	for	ADP
inlawrev-3405	2	9	its	its	PRON
inlawrev-3405	2	10	assertions	assertion	NOUN
inlawrev-3405	2	11	,	,	PUNCT
inlawrev-3405	2	12	sometimes	sometimes	ADV
inlawrev-3405	2	13	the	the	DET
inlawrev-3405	2	14	reasons	reason	NOUN
inlawrev-3405	2	15	are	be	AUX
inlawrev-3405	2	16	not	not	PART
inlawrev-3405	2	17	explained	explain	VERB
inlawrev-3405	2	18	or	or	CCONJ
inlawrev-3405	2	19	are	be	AUX
inlawrev-3405	2	20	stated	state	VERB
inlawrev-3405	2	21	so	so	ADV
inlawrev-3405	2	22	generally	generally	ADV
inlawrev-3405	2	23	that	that	SCONJ
inlawrev-3405	2	24	they	they	PRON
inlawrev-3405	2	25	are	be	AUX
inlawrev-3405	2	26	of	of	ADP
inlawrev-3405	2	27	little	little	ADJ
inlawrev-3405	2	28	use	use	NOUN
inlawrev-3405	2	29	to	to	ADP
inlawrev-3405	2	30	those	those	DET
inlawrev-3405	2	31	taxpayers	taxpayer	NOUN
inlawrev-3405	2	32	who	who	PRON
inlawrev-3405	2	33	must	must	AUX
inlawrev-3405	2	34	try	try	VERB
inlawrev-3405	2	35	to	to	PART
inlawrev-3405	2	36	disprove	disprove	VERB
inlawrev-3405	2	37	these	these	DET
inlawrev-3405	2	38	assertions	assertion	NOUN
inlawrev-3405	2	39	.	.	PUNCT
inlawrev-3405	3	1	the	the	DET
inlawrev-3405	3	2	issue	issue	NOUN
inlawrev-3405	3	3	is	be	AUX
inlawrev-3405	3	4	seen	see	VERB
inlawrev-3405	3	5	most	most	ADV
inlawrev-3405	3	6	pointedly	pointedly	ADV
inlawrev-3405	3	7	in	in	ADP
inlawrev-3405	3	8	civil	civil	ADJ
inlawrev-3405	3	9	fraud	fraud	NOUN
inlawrev-3405	3	10	tax	tax	NOUN
inlawrev-3405	3	11	cases	case	NOUN
inlawrev-3405	3	12	,	,	PUNCT
inlawrev-3405	3	13	especially	especially	ADV
inlawrev-3405	3	14	in	in	ADP
inlawrev-3405	3	15	multiparty	multiparty	ADJ
inlawrev-3405	3	16	conspiracy	conspiracy	NOUN
inlawrev-3405	3	17	civil	civil	ADJ
inlawrev-3405	3	18	fraud	fraud	NOUN
inlawrev-3405	3	19	tax	tax	NOUN
inlawrev-3405	3	20	cases	case	NOUN
inlawrev-3405	3	21	.	.	PUNCT
inlawrev-3405	4	1	due	due	ADP
inlawrev-3405	4	2	to	to	ADP
inlawrev-3405	4	3	the	the	DET
inlawrev-3405	4	4	clandestine	clandestine	ADJ
inlawrev-3405	4	5	nature	nature	NOUN
inlawrev-3405	4	6	of	of	ADP
inlawrev-3405	4	7	a	a	DET
inlawrev-3405	4	8	conspiracy	conspiracy	NOUN
inlawrev-3405	4	9	,	,	PUNCT
inlawrev-3405	4	10	and	and	CCONJ
inlawrev-3405	4	11	the	the	DET
inlawrev-3405	4	12	fact	fact	NOUN
inlawrev-3405	4	13	that	that	SCONJ
inlawrev-3405	4	14	most	most	ADJ
inlawrev-3405	4	15	*	*	PUNCT
inlawrev-3405	4	16	professor	professor	NOUN
inlawrev-3405	4	17	of	of	ADP
inlawrev-3405	4	18	law	law	NOUN
inlawrev-3405	4	19	at	at	ADP
inlawrev-3405	4	20	villanova	villanova	PROPN
inlawrev-3405	4	21	university	university	PROPN
inlawrev-3405	4	22	school	school	NOUN
inlawrev-3405	4	23	of	of	ADP
inlawrev-3405	4	24	law	law	NOUN
inlawrev-3405	4	25	,	,	PUNCT
inlawrev-3405	4	26	and	and	CCONJ
inlawrev-3405	4	27	former	former	ADJ
inlawrev-3405	4	28	director	director	NOUN
inlawrev-3405	4	29	of	of	ADP
inlawrev-3405	4	30	the	the	DET
inlawrev-3405	4	31	villanovalaw	villanovalaw	ADJ
inlawrev-3405	4	32	school	school	NOUN
inlawrev-3405	4	33	tax	tax	NOUN
inlawrev-3405	4	34	clinic	clinic	NOUN
inlawrev-3405	4	35	.	.	PUNCT
inlawrev-3405	5	1	a.b	a.b	PROPN
inlawrev-3405	5	2	.	.	PROPN
inlawrev-3405	5	3	,	,	PUNCT
inlawrev-3405	5	4	1954	1954	NUM
inlawrev-3405	5	5	,	,	PUNCT
inlawrev-3405	5	6	harvard	harvard	PROPN
inlawrev-3405	5	7	;	;	PUNCT
inlawrev-3405	5	8	j.d	j.d	PROPN
inlawrev-3405	5	9	.	.	PROPN
inlawrev-3405	5	10	,	,	PUNCT
inlawrev-3405	5	11	1957	1957	NUM
inlawrev-3405	5	12	,	,	PUNCT
inlawrev-3405	5	13	harvard	harvard	PROPN
inlawrev-3405	5	14	;	;	PUNCT
inlawrev-3405	5	15	ll.m	ll.m	X
inlawrev-3405	5	16	.	.	PUNCT
inlawrev-3405	6	1	in	in	ADP
inlawrev-3405	6	2	taxation	taxation	NOUN
inlawrev-3405	6	3	,	,	PUNCT
inlawrev-3405	6	4	1962	1962	NUM
inlawrev-3405	6	5	,	,	PUNCT
inlawrev-3405	6	6	new	new	PROPN
inlawrev-3405	6	7	york	york	PROPN
inlawrev-3405	6	8	university	university	PROPN
inlawrev-3405	6	9	.	.	PUNCT
inlawrev-3405	7	1	as	as	ADP
inlawrev-3405	7	2	clinic	clinic	NOUN
inlawrev-3405	7	3	director	director	NOUN
inlawrev-3405	7	4	,	,	PUNCT
inlawrev-3405	7	5	he	he	PRON
inlawrev-3405	7	6	was	be	AUX
inlawrev-3405	7	7	counsel	counsel	NOUN
inlawrev-3405	7	8	of	of	ADP
inlawrev-3405	7	9	record	record	NOUN
inlawrev-3405	7	10	for	for	ADP
inlawrev-3405	7	11	petitioner	petitioner	NOUN
inlawrev-3405	7	12	ronald	ronald	PROPN
inlawrev-3405	7	13	giongo	giongo	PROPN
inlawrev-3405	7	14	in	in	ADP
inlawrev-3405	7	15	the	the	DET
inlawrev-3405	7	16	consolidated	consolidated	ADJ
inlawrev-3405	7	17	civil	civil	ADJ
inlawrev-3405	7	18	tax	tax	NOUN
inlawrev-3405	7	19	fraud	fraud	NOUN
inlawrev-3405	7	20	case	case	NOUN
inlawrev-3405	7	21	ofryan	ofryan	ADJ
inlawrev-3405	7	22	v.	v.	ADP
inlawrev-3405	7	23	commissioner	commissioner	NOUN
inlawrev-3405	7	24	,	,	PUNCT
inlawrev-3405	7	25	75	75	NUM
inlawrev-3405	7	26	t.c.m	t.c.m	NOUN
inlawrev-3405	7	27	.	.	PUNCT
inlawrev-3405	8	1	(	(	PUNCT
inlawrev-3405	8	2	cch	cch	NOUN
inlawrev-3405	8	3	)	)	PUNCT
inlawrev-3405	8	4	1778	1778	NUM
inlawrev-3405	8	5	(	(	PUNCT
inlawrev-3405	8	6	1998	1998	NUM
inlawrev-3405	8	7	)	)	PUNCT
inlawrev-3405	8	8	,	,	PUNCT
inlawrev-3405	8	9	ajfd	ajfd	NOUN
inlawrev-3405	8	10	without	without	ADP
inlawrev-3405	8	11	opinion	opinion	NOUN
inlawrev-3405	8	12	sub	sub	PROPN
inlawrev-3405	8	13	nom	nom	PROPN
inlawrev-3405	8	14	.	.	PROPN
inlawrev-3405	8	15	grove	grove	PROPN
inlawrev-3405	8	16	v.	v.	PROPN
inlawrev-3405	8	17	commissioner	commissioner	PROPN
inlawrev-3405	8	18	,	,	PUNCT
inlawrev-3405	8	19	no	no	INTJ
inlawrev-3405	8	20	.	.	NOUN
inlawrev-3405	8	21	98	98	NUM
inlawrev-3405	8	22	-	-	SYM
inlawrev-3405	8	23	6136	6136	NUM
inlawrev-3405	8	24	,	,	PUNCT
inlawrev-3405	8	25	(	(	PUNCT
inlawrev-3405	8	26	3d	3d	PROPN
inlawrev-3405	8	27	cir	cir	PROPN
inlawrev-3405	8	28	.	.	PROPN
inlawrev-3405	8	29	,	,	PUNCT
inlawrev-3405	8	30	apr	apr	PROPN
inlawrev-3405	8	31	.	.	PROPN
inlawrev-3405	8	32	30	30	NUM
inlawrev-3405	8	33	,	,	PUNCT
inlawrev-3405	8	34	1999	1999	NUM
inlawrev-3405	8	35	)	)	PUNCT
inlawrev-3405	8	36	.	.	PUNCT
inlawrev-3405	9	1	the	the	DET
inlawrev-3405	9	2	opinions	opinion	NOUN
inlawrev-3405	9	3	of	of	ADP
inlawrev-3405	9	4	the	the	DET
inlawrev-3405	9	5	author	author	NOUN
inlawrev-3405	9	6	are	be	AUX
inlawrev-3405	9	7	largely	largely	ADV
inlawrev-3405	9	8	based	base	VERB
inlawrev-3405	9	9	and	and	CCONJ
inlawrev-3405	9	10	are	be	AUX
inlawrev-3405	9	11	augmented	augment	VERB
inlawrev-3405	9	12	by	by	ADP
inlawrev-3405	9	13	extrapolations	extrapolation	NOUN
inlawrev-3405	9	14	from	from	ADP
inlawrev-3405	9	15	ryan	ryan	PROPN
inlawrev-3405	9	16	.	.	PUNCT
inlawrev-3405	10	1	clearly	clearly	ADV
inlawrev-3405	10	2	many	many	ADJ
inlawrev-3405	10	3	of	of	ADP
inlawrev-3405	10	4	the	the	DET
inlawrev-3405	10	5	opinions	opinion	NOUN
inlawrev-3405	10	6	and	and	CCONJ
inlawrev-3405	10	7	critiques	critique	NOUN
inlawrev-3405	10	8	expressed	express	VERB
inlawrev-3405	10	9	herein	herein	NOUN
inlawrev-3405	10	10	do	do	AUX
inlawrev-3405	10	11	not	not	PART
inlawrev-3405	10	12	reflect	reflect	VERB
inlawrev-3405	10	13	the	the	DET
inlawrev-3405	10	14	views	view	NOUN
inlawrev-3405	10	15	ofthe	ofthe	VERB
inlawrev-3405	10	16	internal	internal	ADJ
inlawrev-3405	10	17	revenue	revenue	NOUN
inlawrev-3405	10	18	service	service	NOUN
inlawrev-3405	10	19	or	or	CCONJ
inlawrev-3405	10	20	the	the	DET
inlawrev-3405	10	21	tax	tax	NOUN
inlawrev-3405	10	22	court	court	NOUN
inlawrev-3405	10	23	.	.	PUNCT
inlawrev-3405	11	1	they	they	PRON
inlawrev-3405	11	2	are	be	AUX
inlawrev-3405	11	3	purely	purely	ADV
inlawrev-3405	11	4	personal	personal	ADJ
inlawrev-3405	11	5	and	and	CCONJ
inlawrev-3405	11	6	of	of	ADP
inlawrev-3405	11	7	a	a	DET
inlawrev-3405	11	8	mere	mere	ADJ
inlawrev-3405	11	9	academic	academic	NOUN
inlawrev-3405	11	10	trying	try	VERB
inlawrev-3405	11	11	his	his	PRON
inlawrev-3405	11	12	first	first	ADJ
inlawrev-3405	11	13	civil	civil	ADJ
inlawrev-3405	11	14	fraud	fraud	NOUN
inlawrev-3405	11	15	case	case	NOUN
inlawrev-3405	11	16	.	.	PUNCT
inlawrev-3405	12	1	ryan	ryan	PROPN
inlawrev-3405	12	2	is	be	AUX
inlawrev-3405	12	3	a	a	DET
inlawrev-3405	12	4	rather	rather	ADV
inlawrev-3405	12	5	typical	typical	ADJ
inlawrev-3405	12	6	civil	civil	ADJ
inlawrev-3405	12	7	fraud	fraud	NOUN
inlawrev-3405	12	8	case	case	NOUN
inlawrev-3405	12	9	which	which	PRON
inlawrev-3405	12	10	follows	follow	VERB
inlawrev-3405	12	11	convictions	conviction	NOUN
inlawrev-3405	12	12	under	under	ADP
inlawrev-3405	12	13	the	the	DET
inlawrev-3405	12	14	organized	organized	PROPN
inlawrev-3405	12	15	crime	crime	PROPN
inlawrev-3405	12	16	control	control	PROPN
inlawrev-3405	12	17	act	act	PROPN
inlawrev-3405	12	18	,	,	PUNCT
inlawrev-3405	12	19	title	title	NOUN
inlawrev-3405	12	20	ix	ix	ADV
inlawrev-3405	12	21	,	,	PUNCT
inlawrev-3405	12	22	the	the	DET
inlawrev-3405	12	23	racketeer	racketeer	NOUN
inlawrev-3405	12	24	influenced	influence	VERB
inlawrev-3405	12	25	and	and	CCONJ
inlawrev-3405	12	26	corrupt	corrupt	ADJ
inlawrev-3405	12	27	organizations	organization	NOUN
inlawrev-3405	12	28	act	act	PROPN
inlawrev-3405	12	29	,	,	PUNCT
inlawrev-3405	12	30	18	18	NUM
inlawrev-3405	12	31	u.s.c	u.s.c	NOUN
inlawrev-3405	12	32	.	.	PUNCT
inlawrev-3405	13	1	§	§	PROPN
inlawrev-3405	13	2	§	§	PROPN
inlawrev-3405	13	3	1961	1961	NUM
inlawrev-3405	13	4	-	-	SYM
inlawrev-3405	13	5	68	68	NUM
inlawrev-3405	13	6	(	(	PUNCT
inlawrev-3405	13	7	1994	1994	NUM
inlawrev-3405	13	8	&	&	CCONJ
inlawrev-3405	13	9	supp	supp	PROPN
inlawrev-3405	13	10	.	.	PUNCT
inlawrev-3405	14	1	ill	ill	ADJ
inlawrev-3405	14	2	1997	1997	NUM
inlawrev-3405	14	3	)	)	PUNCT
inlawrev-3405	14	4	(	(	PUNCT
inlawrev-3405	14	5	"	"	PUNCT
inlawrev-3405	14	6	rico	rico	PROPN
inlawrev-3405	14	7	"	"	PUNCT
inlawrev-3405	14	8	)	)	PUNCT
inlawrev-3405	14	9	.	.	PUNCT
inlawrev-3405	15	1	ryan	ryan	PROPN
inlawrev-3405	15	2	dealt	deal	VERB
inlawrev-3405	15	3	with	with	ADP
inlawrev-3405	15	4	four	four	NUM
inlawrev-3405	15	5	former	former	ADJ
inlawrev-3405	15	6	narcotics	narcotic	NOUN
inlawrev-3405	15	7	officers	officer	NOUN
inlawrev-3405	15	8	who	who	PRON
inlawrev-3405	15	9	had	have	AUX
inlawrev-3405	15	10	been	be	AUX
inlawrev-3405	15	11	found	find	VERB
inlawrev-3405	15	12	guilty	guilty	ADJ
inlawrev-3405	15	13	of	of	ADP
inlawrev-3405	15	14	stealing	steal	VERB
inlawrev-3405	15	15	money	money	NOUN
inlawrev-3405	15	16	and	and	CCONJ
inlawrev-3405	15	17	drugs	drug	NOUN
inlawrev-3405	15	18	and	and	CCONJ
inlawrev-3405	15	19	accepting	accept	VERB
inlawrev-3405	15	20	bribes	bribe	NOUN
inlawrev-3405	15	21	from	from	ADP
inlawrev-3405	15	22	drug	drug	NOUN
inlawrev-3405	15	23	dealers	dealer	NOUN
inlawrev-3405	15	24	.	.	PUNCT
inlawrev-3405	16	1	in	in	ADP
inlawrev-3405	16	2	addition	addition	NOUN
inlawrev-3405	16	3	,	,	PUNCT
inlawrev-3405	16	4	they	they	PRON
inlawrev-3405	16	5	were	be	AUX
inlawrev-3405	16	6	convicted	convict	VERB
inlawrev-3405	16	7	of	of	ADP
inlawrev-3405	16	8	willfully	willfully	ADV
inlawrev-3405	16	9	filing	file	VERB
inlawrev-3405	16	10	false	false	ADJ
inlawrev-3405	16	11	tax	tax	NOUN
inlawrev-3405	16	12	returns	return	NOUN
inlawrev-3405	16	13	because	because	SCONJ
inlawrev-3405	16	14	they	they	PRON
inlawrev-3405	16	15	did	do	AUX
inlawrev-3405	16	16	not	not	PART
inlawrev-3405	16	17	report	report	VERB
inlawrev-3405	16	18	the	the	DET
inlawrev-3405	16	19	illegal	illegal	ADJ
inlawrev-3405	16	20	income	income	NOUN
inlawrev-3405	16	21	.	.	PUNCT
inlawrev-3405	17	1	see	see	VERB
inlawrev-3405	17	2	united	united	PROPN
inlawrev-3405	17	3	states	states	PROPN
inlawrev-3405	17	4	v.	v.	PROPN
inlawrev-3405	17	5	wilson	wilson	PROPN
inlawrev-3405	17	6	,	,	PUNCT
inlawrev-3405	17	7	742	742	NUM
inlawrev-3405	17	8	f.	f.	PROPN
inlawrev-3405	17	9	supp	supp	PROPN
inlawrev-3405	17	10	.	.	PUNCT
inlawrev-3405	18	1	905	905	NUM
inlawrev-3405	18	2	(	(	PUNCT
inlawrev-3405	18	3	e.d	e.d	PROPN
inlawrev-3405	18	4	.	.	PROPN
inlawrev-3405	18	5	pa	pa	PROPN
inlawrev-3405	18	6	.	.	PROPN
inlawrev-3405	18	7	1989	1989	NUM
inlawrev-3405	18	8	)	)	PUNCT
inlawrev-3405	19	1	(	(	PUNCT
inlawrev-3405	19	2	dealing	deal	VERB
inlawrev-3405	19	3	primarily	primarily	ADV
inlawrev-3405	19	4	with	with	ADP
inlawrev-3405	19	5	joint	joint	ADJ
inlawrev-3405	19	6	and	and	CCONJ
inlawrev-3405	19	7	several	several	ADJ
inlawrev-3405	19	8	liability	liability	NOUN
inlawrev-3405	19	9	for	for	ADP
inlawrev-3405	19	10	restitution	restitution	NOUN
inlawrev-3405	19	11	-	-	PUNCT
inlawrev-3405	19	12	penalty	penalty	NOUN
inlawrev-3405	19	13	of	of	ADP
inlawrev-3405	19	14	rico	rico	PROPN
inlawrev-3405	19	15	conspirators	conspirator	NOUN
inlawrev-3405	19	16	)	)	PUNCT
inlawrev-3405	19	17	.	.	PUNCT
inlawrev-3405	20	1	in	in	ADP
inlawrev-3405	20	2	addition	addition	NOUN
inlawrev-3405	20	3	,	,	PUNCT
inlawrev-3405	20	4	a	a	DET
inlawrev-3405	20	5	fifth	fifth	ADJ
inlawrev-3405	20	6	former	former	ADJ
inlawrev-3405	20	7	officer	officer	NOUN
inlawrev-3405	20	8	pled	plead	VERB
inlawrev-3405	20	9	guilty	guilty	ADJ
inlawrev-3405	20	10	to	to	ADP
inlawrev-3405	20	11	these	these	DET
inlawrev-3405	20	12	crimes	crime	NOUN
inlawrev-3405	20	13	.	.	PUNCT
inlawrev-3405	21	1	after	after	SCONJ
inlawrev-3405	21	2	these	these	DET
inlawrev-3405	21	3	former	former	ADJ
inlawrev-3405	21	4	officers	officer	NOUN
inlawrev-3405	21	5	had	have	AUX
inlawrev-3405	21	6	served	serve	VERB
inlawrev-3405	21	7	their	their	PRON
inlawrev-3405	21	8	jail	jail	NOUN
inlawrev-3405	21	9	terms	term	NOUN
inlawrev-3405	21	10	,	,	PUNCT
inlawrev-3405	21	11	each	each	DET
inlawrev-3405	21	12	one	one	NOUN
inlawrev-3405	21	13	received	receive	VERB
inlawrev-3405	21	14	a	a	DET
inlawrev-3405	21	15	statutory	statutory	ADJ
inlawrev-3405	21	16	notice	notice	NOUN
inlawrev-3405	21	17	asserting	assert	VERB
inlawrev-3405	21	18	deficiencies	deficiency	NOUN
inlawrev-3405	21	19	based	base	VERB
inlawrev-3405	21	20	upon	upon	SCONJ
inlawrev-3405	21	21	the	the	DET
inlawrev-3405	21	22	profits	profit	NOUN
inlawrev-3405	21	23	from	from	ADP
inlawrev-3405	21	24	the	the	DET
inlawrev-3405	21	25	same	same	ADJ
inlawrev-3405	21	26	acts	act	NOUN
inlawrev-3405	21	27	for	for	ADP
inlawrev-3405	21	28	which	which	PRON
inlawrev-3405	21	29	they	they	PRON
inlawrev-3405	21	30	had	have	AUX
inlawrev-3405	21	31	been	be	AUX
inlawrev-3405	21	32	convicted	convict	VERB
inlawrev-3405	21	33	criminally	criminally	ADV
inlawrev-3405	21	34	.	.	PUNCT
inlawrev-3405	22	1	each	each	PRON
inlawrev-3405	22	2	filed	file	VERB
inlawrev-3405	22	3	a	a	DET
inlawrev-3405	22	4	petition	petition	NOUN
inlawrev-3405	22	5	with	with	ADP
inlawrev-3405	22	6	the	the	DET
inlawrev-3405	22	7	tax	tax	NOUN
inlawrev-3405	22	8	court	court	NOUN
inlawrev-3405	22	9	,	,	PUNCT
inlawrev-3405	22	10	and	and	CCONJ
inlawrev-3405	22	11	their	their	PRON
inlawrev-3405	22	12	cases	case	NOUN
inlawrev-3405	22	13	were	be	AUX
inlawrev-3405	22	14	consolidated	consolidate	VERB
inlawrev-3405	22	15	for	for	ADP
inlawrev-3405	22	16	trial	trial	NOUN
inlawrev-3405	22	17	.	.	PUNCT
inlawrev-3405	23	1	many	many	ADJ
inlawrev-3405	23	2	thanks	thank	NOUN
inlawrev-3405	23	3	to	to	ADP
inlawrev-3405	23	4	my	my	PRON
inlawrev-3405	23	5	colleague	colleague	NOUN
inlawrev-3405	23	6	,	,	PUNCT
inlawrev-3405	23	7	professor	professor	NOUN
inlawrev-3405	23	8	michael	michael	PROPN
inlawrev-3405	23	9	mulroney	mulroney	PROPN
inlawrev-3405	23	10	,	,	PUNCT
inlawrev-3405	23	11	and	and	CCONJ
inlawrev-3405	23	12	to	to	ADP
inlawrev-3405	23	13	all	all	PRON
inlawrev-3405	23	14	of	of	ADP
inlawrev-3405	23	15	the	the	DET
inlawrev-3405	23	16	villanova	villanova	PROPN
inlawrev-3405	23	17	student	student	NOUN
inlawrev-3405	23	18	-	-	PUNCT
inlawrev-3405	23	19	clinicians	clinician	NOUN
inlawrev-3405	23	20	who	who	PRON
inlawrev-3405	23	21	contributed	contribute	VERB
inlawrev-3405	23	22	greatly	greatly	ADV
inlawrev-3405	23	23	to	to	PART
inlawrev-3405	23	24	ryan	ryan	VERB
inlawrev-3405	23	25	over	over	ADP
inlawrev-3405	23	26	the	the	DET
inlawrev-3405	23	27	several	several	ADJ
inlawrev-3405	23	28	years	year	NOUN
inlawrev-3405	23	29	the	the	DET
inlawrev-3405	23	30	case	case	NOUN
inlawrev-3405	23	31	was	be	AUX
inlawrev-3405	23	32	in	in	ADP
inlawrev-3405	23	33	the	the	DET
inlawrev-3405	23	34	clinic	clinic	NOUN
inlawrev-3405	23	35	.	.	PUNCT
inlawrev-3405	24	1	in	in	ADP
inlawrev-3405	24	2	particular	particular	ADJ
inlawrev-3405	24	3	,	,	PUNCT
inlawrev-3405	24	4	special	special	ADJ
inlawrev-3405	24	5	thanks	thank	NOUN
inlawrev-3405	24	6	are	be	AUX
inlawrev-3405	24	7	due	due	ADJ
inlawrev-3405	24	8	to	to	ADP
inlawrev-3405	24	9	the	the	DET
inlawrev-3405	24	10	students	student	NOUN
inlawrev-3405	24	11	who	who	PRON
inlawrev-3405	24	12	helped	help	VERB
inlawrev-3405	24	13	prepare	prepare	VERB
inlawrev-3405	24	14	for	for	ADP
inlawrev-3405	24	15	trial	trial	NOUN
inlawrev-3405	24	16	,	,	PUNCT
inlawrev-3405	24	17	who	who	PRON
inlawrev-3405	24	18	tried	try	VERB
inlawrev-3405	24	19	the	the	DET
inlawrev-3405	24	20	case	case	NOUN
inlawrev-3405	24	21	,	,	PUNCT
inlawrev-3405	24	22	and	and	CCONJ
inlawrev-3405	24	23	who	who	PRON
inlawrev-3405	24	24	helped	help	VERB
inlawrev-3405	24	25	with	with	ADP
inlawrev-3405	24	26	the	the	DET
inlawrev-3405	24	27	brief	brief	ADJ
inlawrev-3405	24	28	their	their	PRON
inlawrev-3405	24	29	names	name	NOUN
inlawrev-3405	24	30	are	be	AUX
inlawrev-3405	24	31	listed	list	VERB
inlawrev-3405	24	32	by	by	ADP
inlawrev-3405	24	33	the	the	DET
inlawrev-3405	24	34	court	court	NOUN
inlawrev-3405	24	35	in	in	ADP
inlawrev-3405	24	36	ryan	ryan	PROPN
inlawrev-3405	24	37	,	,	PUNCT
inlawrev-3405	24	38	at	at	ADP
inlawrev-3405	24	39	1778	1778	NUM
inlawrev-3405	24	40	,	,	PUNCT
inlawrev-3405	24	41	n.2	n.2	X
inlawrev-3405	24	42	.	.	PUNCT
inlawrev-3405	25	1	their	their	PRON
inlawrev-3405	25	2	thoughts	thought	NOUN
inlawrev-3405	25	3	helped	help	VERB
inlawrev-3405	25	4	form	form	VERB
inlawrev-3405	25	5	some	some	PRON
inlawrev-3405	25	6	of	of	ADP
inlawrev-3405	25	7	the	the	DET
inlawrev-3405	25	8	opinions	opinion	NOUN
inlawrev-3405	25	9	discussed	discuss	VERB
inlawrev-3405	25	10	herein	herein	NOUN
inlawrev-3405	25	11	.	.	PUNCT
inlawrev-3405	26	1	thanks	thank	NOUN
inlawrev-3405	26	2	are	be	AUX
inlawrev-3405	26	3	also	also	ADV
inlawrev-3405	26	4	due	due	ADJ
inlawrev-3405	26	5	to	to	ADP
inlawrev-3405	26	6	several	several	ADJ
inlawrev-3405	26	7	members	member	NOUN
inlawrev-3405	26	8	of	of	ADP
inlawrev-3405	26	9	the	the	DET
inlawrev-3405	26	10	villanova	villanova	PROPN
inlawrev-3405	26	11	law	law	PROPN
inlawrev-3405	26	12	review	review	NOUN
inlawrev-3405	26	13	who	who	PRON
inlawrev-3405	26	14	aided	aid	VERB
inlawrev-3405	26	15	with	with	ADP
inlawrev-3405	26	16	the	the	DET
inlawrev-3405	26	17	formatting	formatting	NOUN
inlawrev-3405	26	18	of	of	ADP
inlawrev-3405	26	19	this	this	DET
inlawrev-3405	26	20	article	article	NOUN
inlawrev-3405	26	21	.	.	PUNCT
inlawrev-3405	27	1	finally	finally	ADV
inlawrev-3405	27	2	,	,	PUNCT
inlawrev-3405	27	3	thanks	thank	NOUN
inlawrev-3405	27	4	are	be	AUX
inlawrev-3405	27	5	due	due	ADJ
inlawrev-3405	27	6	to	to	ADP
inlawrev-3405	27	7	ronald	ronald	PROPN
inlawrev-3405	27	8	giongo	giongo	PROPN
inlawrev-3405	27	9	,	,	PUNCT
inlawrev-3405	27	10	one	one	NUM
inlawrev-3405	27	11	ofthe	ofthe	ADJ
inlawrev-3405	27	12	petitioners	petitioner	NOUN
inlawrev-3405	27	13	in	in	ADP
inlawrev-3405	27	14	ryan	ryan	PROPN
inlawrev-3405	27	15	,	,	PUNCT
inlawrev-3405	27	16	who	who	PRON
inlawrev-3405	27	17	consented	consent	VERB
inlawrev-3405	27	18	to	to	ADP
inlawrev-3405	27	19	this	this	DET
inlawrev-3405	27	20	presentation	presentation	NOUN
inlawrev-3405	27	21	of	of	ADP
inlawrev-3405	27	22	his	his	PRON
inlawrev-3405	27	23	case	case	NOUN
inlawrev-3405	27	24	.	.	PUNCT
inlawrev-3405	28	1	1	1	NUM
inlawrev-3405	28	2	.	.	PUNCT
inlawrev-3405	29	1	the	the	DET
inlawrev-3405	29	2	statutory	statutory	ADJ
inlawrev-3405	29	3	notice	notice	NOUN
inlawrev-3405	29	4	ofdeficiency	ofdeficiency	NOUN
inlawrev-3405	29	5	(	(	PUNCT
inlawrev-3405	29	6	"	"	PUNCT
inlawrev-3405	29	7	statutory	statutory	ADJ
inlawrev-3405	29	8	notice	notice	NOUN
inlawrev-3405	29	9	"	"	PUNCT
inlawrev-3405	29	10	or	or	CCONJ
inlawrev-3405	29	11	"	"	PUNCT
inlawrev-3405	29	12	notice	notice	NOUN
inlawrev-3405	29	13	"	"	PUNCT
inlawrev-3405	29	14	)	)	PUNCT
inlawrev-3405	29	15	is	be	AUX
inlawrev-3405	29	16	authorized	authorize	VERB
inlawrev-3405	29	17	by	by	ADP
inlawrev-3405	29	18	26	26	NUM
inlawrev-3405	29	19	u.s.c	u.s.c	NOUN
inlawrev-3405	29	20	.	.	PUNCT
inlawrev-3405	30	1	§	§	PROPN
inlawrev-3405	30	2	6212	6212	NUM
inlawrev-3405	30	3	(	(	PUNCT
inlawrev-3405	30	4	1994	1994	NUM
inlawrev-3405	30	5	)	)	PUNCT
inlawrev-3405	30	6	.	.	PUNCT
inlawrev-3405	31	1	all	all	DET
inlawrev-3405	31	2	further	further	ADJ
inlawrev-3405	31	3	references	reference	NOUN
inlawrev-3405	31	4	to	to	ADP
inlawrev-3405	31	5	title	title	NOUN
inlawrev-3405	31	6	26	26	NUM
inlawrev-3405	31	7	u.s.c	u.s.c	NOUN
inlawrev-3405	31	8	.	.	PUNCT
inlawrev-3405	31	9	will	will	AUX
inlawrev-3405	31	10	be	be	AUX
inlawrev-3405	31	11	cited	cite	VERB
inlawrev-3405	31	12	as	as	ADP
inlawrev-3405	31	13	,	,	PUNCT
inlawrev-3405	31	14	for	for	ADP
inlawrev-3405	31	15	example	example	NOUN
inlawrev-3405	31	16	,	,	PUNCT
inlawrev-3405	31	17	i.r.c	i.r.c	NOUN
inlawrev-3405	31	18	.	.	PUNCT
inlawrev-3405	32	1	§	§	NOUN
inlawrev-3405	32	2	6212(1999	6212(1999	NOUN
inlawrev-3405	32	3	)	)	PUNCT
inlawrev-3405	32	4	.	.	PUNCT
inlawrev-3405	33	1	518	518	NUM
inlawrev-3405	33	2	indiana	indiana	PROPN
inlawrev-3405	33	3	law	law	PROPN
inlawrev-3405	33	4	review	review	NOUN
inlawrev-3405	33	5	[	[	X
inlawrev-3405	33	6	vol	vol	NOUN
inlawrev-3405	33	7	.	.	PUNCT
inlawrev-3405	34	1	33:517	33:517	NUM
inlawrev-3405	34	2	criminals	criminal	NOUN
inlawrev-3405	34	3	do	do	AUX
inlawrev-3405	34	4	not	not	PART
inlawrev-3405	34	5	keep	keep	VERB
inlawrev-3405	34	6	records	record	NOUN
inlawrev-3405	34	7	of	of	ADP
inlawrev-3405	34	8	their	their	PRON
inlawrev-3405	34	9	illegal	illegal	ADJ
inlawrev-3405	34	10	income	income	NOUN
inlawrev-3405	34	11	,	,	PUNCT
inlawrev-3405	34	12	the	the	DET
inlawrev-3405	34	13	service	service	NOUN
inlawrev-3405	34	14	uses	use	VERB
inlawrev-3405	34	15	various	various	ADJ
inlawrev-3405	34	16	techniques	technique	NOUN
inlawrev-3405	34	17	permitted	permit	VERB
inlawrev-3405	34	18	by	by	ADP
inlawrev-3405	34	19	the	the	DET
inlawrev-3405	34	20	united	united	PROPN
inlawrev-3405	34	21	states	states	PROPN
inlawrev-3405	34	22	tax	tax	NOUN
inlawrev-3405	34	23	court	court	NOUN
inlawrev-3405	34	24	(	(	PUNCT
inlawrev-3405	34	25	"	"	PUNCT
inlawrev-3405	34	26	tax	tax	NOUN
inlawrev-3405	34	27	court	court	NOUN
inlawrev-3405	34	28	"	"	PUNCT
inlawrev-3405	34	29	)	)	PUNCT
inlawrev-3405	34	30	to	to	PART
inlawrev-3405	34	31	attempt	attempt	VERB
inlawrev-3405	34	32	to	to	PART
inlawrev-3405	34	33	prove	prove	VERB
inlawrev-3405	34	34	fraud	fraud	NOUN
inlawrev-3405	34	35	,	,	PUNCT
inlawrev-3405	34	36	and	and	CCONJ
inlawrev-3405	34	37	then	then	ADV
inlawrev-3405	34	38	to	to	PART
inlawrev-3405	34	39	prove	prove	VERB
inlawrev-3405	34	40	the	the	DET
inlawrev-3405	34	41	amount	amount	NOUN
inlawrev-3405	34	42	of	of	ADP
inlawrev-3405	34	43	each	each	DET
inlawrev-3405	34	44	conspirator	conspirator	NOUN
inlawrev-3405	34	45	's	's	PART
inlawrev-3405	34	46	unreported	unreported	ADJ
inlawrev-3405	34	47	fraudulent	fraudulent	ADJ
inlawrev-3405	34	48	income	income	NOUN
inlawrev-3405	34	49	.	.	PUNCT
inlawrev-3405	35	1	although	although	SCONJ
inlawrev-3405	35	2	these	these	DET
inlawrev-3405	35	3	techniques	technique	NOUN
inlawrev-3405	35	4	are	be	AUX
inlawrev-3405	35	5	generally	generally	ADV
inlawrev-3405	35	6	proper	proper	ADJ
inlawrev-3405	35	7	,	,	PUNCT
inlawrev-3405	35	8	they	they	PRON
inlawrev-3405	35	9	often	often	ADV
inlawrev-3405	35	10	yield	yield	VERB
inlawrev-3405	35	11	harsh	harsh	ADJ
inlawrev-3405	35	12	results	result	NOUN
inlawrev-3405	35	13	,	,	PUNCT
inlawrev-3405	35	14	as	as	SCONJ
inlawrev-3405	35	15	ifconspirators	ifconspirator	NOUN
inlawrev-3405	35	16	must	must	AUX
inlawrev-3405	35	17	be	be	AUX
inlawrev-3405	35	18	"	"	PUNCT
inlawrev-3405	35	19	punished	punish	VERB
inlawrev-3405	35	20	"	"	PUNCT
inlawrev-3405	35	21	in	in	ADP
inlawrev-3405	35	22	a	a	DET
inlawrev-3405	35	23	civil	civil	ADJ
inlawrev-3405	35	24	arena	arena	NOUN
inlawrev-3405	35	25	,	,	PUNCT
inlawrev-3405	35	26	whether	whether	SCONJ
inlawrev-3405	35	27	or	or	CCONJ
inlawrev-3405	35	28	not	not	PART
inlawrev-3405	35	29	they	they	PRON
inlawrev-3405	35	30	have	have	AUX
inlawrev-3405	35	31	been	be	AUX
inlawrev-3405	35	32	punished	punish	VERB
inlawrev-3405	35	33	in	in	ADP
inlawrev-3405	35	34	a	a	DET
inlawrev-3405	35	35	prior	prior	ADJ
inlawrev-3405	35	36	criminal	criminal	ADJ
inlawrev-3405	35	37	trial	trial	NOUN
inlawrev-3405	35	38	.	.	PUNCT
inlawrev-3405	36	1	these	these	DET
inlawrev-3405	36	2	results	result	NOUN
inlawrev-3405	36	3	can	can	AUX
inlawrev-3405	36	4	be	be	AUX
inlawrev-3405	36	5	especially	especially	ADV
inlawrev-3405	36	6	severe	severe	ADJ
inlawrev-3405	36	7	when	when	SCONJ
inlawrev-3405	36	8	applied	apply	VERB
inlawrev-3405	36	9	to	to	ADP
inlawrev-3405	36	10	a	a	DET
inlawrev-3405	36	11	marginal	marginal	ADJ
inlawrev-3405	36	12	conspirator	conspirator	NOUN
inlawrev-3405	36	13	involved	involve	VERB
inlawrev-3405	36	14	in	in	ADP
inlawrev-3405	36	15	a	a	DET
inlawrev-3405	36	16	large	large	ADJ
inlawrev-3405	36	17	conspiracy	conspiracy	NOUN
inlawrev-3405	36	18	.	.	PUNCT
inlawrev-3405	37	1	because	because	SCONJ
inlawrev-3405	37	2	most	most	ADJ
inlawrev-3405	37	3	practitioners	practitioner	NOUN
inlawrev-3405	37	4	have	have	VERB
inlawrev-3405	37	5	only	only	ADV
inlawrev-3405	37	6	slight	slight	ADJ
inlawrev-3405	37	7	knowledge	knowledge	NOUN
inlawrev-3405	37	8	of	of	ADP
inlawrev-3405	37	9	the	the	DET
inlawrev-3405	37	10	nature	nature	NOUN
inlawrev-3405	37	11	of	of	ADP
inlawrev-3405	37	12	a	a	DET
inlawrev-3405	37	13	civil	civil	ADJ
inlawrev-3405	37	14	fraud	fraud	NOUN
inlawrev-3405	37	15	case	case	NOUN
inlawrev-3405	37	16	.	.	PUNCT
inlawrev-3405	38	1	part	part	NOUN
inlawrev-3405	38	2	i	i	PRON
inlawrev-3405	38	3	of	of	ADP
inlawrev-3405	38	4	this	this	DET
inlawrev-3405	38	5	article	article	NOUN
inlawrev-3405	38	6	will	will	AUX
inlawrev-3405	38	7	give	give	VERB
inlawrev-3405	38	8	an	an	DET
inlawrev-3405	38	9	overview	overview	NOUN
inlawrev-3405	38	10	of	of	ADP
inlawrev-3405	38	11	civil	civil	ADJ
inlawrev-3405	38	12	fraud	fraud	NOUN
inlawrev-3405	38	13	tax	tax	NOUN
inlawrev-3405	38	14	cases	case	NOUN
inlawrev-3405	38	15	and	and	CCONJ
inlawrev-3405	38	16	explain	explain	VERB
inlawrev-3405	38	17	the	the	DET
inlawrev-3405	38	18	differences	difference	NOUN
inlawrev-3405	38	19	between	between	ADP
inlawrev-3405	38	20	criminal	criminal	ADJ
inlawrev-3405	38	21	and	and	CCONJ
inlawrev-3405	38	22	civil	civil	ADJ
inlawrev-3405	38	23	fraud	fraud	NOUN
inlawrev-3405	38	24	tax	tax	NOUN
inlawrev-3405	38	25	cases	case	NOUN
inlawrev-3405	38	26	.	.	PUNCT
inlawrev-3405	39	1	part	part	NOUN
inlawrev-3405	39	2	ii	ii	PROPN
inlawrev-3405	39	3	is	be	AUX
inlawrev-3405	39	4	a	a	DET
inlawrev-3405	39	5	critique	critique	NOUN
inlawrev-3405	39	6	ofthe	ofthe	NOUN
inlawrev-3405	39	7	position	position	NOUN
inlawrev-3405	39	8	taken	take	VERB
inlawrev-3405	39	9	by	by	ADP
inlawrev-3405	39	10	the	the	DET
inlawrev-3405	39	11	service	service	NOUN
inlawrev-3405	39	12	,	,	PUNCT
inlawrev-3405	39	13	which	which	PRON
inlawrev-3405	39	14	often	often	ADV
inlawrev-3405	39	15	refuses	refuse	VERB
inlawrev-3405	39	16	to	to	PART
inlawrev-3405	39	17	disclose	disclose	VERB
inlawrev-3405	39	18	exactly	exactly	ADV
inlawrev-3405	39	19	how	how	SCONJ
inlawrev-3405	39	20	it	it	PRON
inlawrev-3405	39	21	calculated	calculate	VERB
inlawrev-3405	39	22	the	the	DET
inlawrev-3405	39	23	dollar	dollar	NOUN
inlawrev-3405	39	24	amounts	amount	VERB
inlawrev-3405	39	25	ofthe	ofthe	PRON
inlawrev-3405	39	26	taxpayer	taxpayer	NOUN
inlawrev-3405	39	27	's	's	PART
inlawrev-3405	39	28	asserted	assert	VERB
inlawrev-3405	39	29	tax	tax	NOUN
inlawrev-3405	39	30	deficiencies	deficiency	NOUN
inlawrev-3405	39	31	,	,	PUNCT
inlawrev-3405	39	32	based	base	VERB
inlawrev-3405	39	33	upon	upon	SCONJ
inlawrev-3405	39	34	its	its	PRON
inlawrev-3405	39	35	overly	overly	ADV
inlawrev-3405	39	36	broad	broad	ADJ
inlawrev-3405	39	37	interpretation	interpretation	NOUN
inlawrev-3405	39	38	of	of	ADP
inlawrev-3405	39	39	case	case	NOUN
inlawrev-3405	39	40	law	law	NOUN
inlawrev-3405	39	41	.	.	PUNCT
inlawrev-3405	40	1	this	this	DET
inlawrev-3405	40	2	refusal	refusal	NOUN
inlawrev-3405	40	3	to	to	PART
inlawrev-3405	40	4	disclose	disclose	VERB
inlawrev-3405	40	5	details	detail	NOUN
inlawrev-3405	40	6	seems	seem	VERB
inlawrev-3405	40	7	to	to	PART
inlawrev-3405	40	8	be	be	AUX
inlawrev-3405	40	9	contrary	contrary	ADJ
inlawrev-3405	40	10	to	to	ADP
inlawrev-3405	40	11	the	the	DET
inlawrev-3405	40	12	discovery	discovery	NOUN
inlawrev-3405	40	13	rules	rule	VERB
inlawrev-3405	40	14	ofthe	ofthe	ADJ
inlawrev-3405	40	15	tax	tax	NOUN
inlawrev-3405	40	16	court	court	NOUN
inlawrev-3405	40	17	;	;	PUNCT
inlawrev-3405	40	18	however	however	ADV
inlawrev-3405	40	19	,	,	PUNCT
inlawrev-3405	40	20	the	the	DET
inlawrev-3405	40	21	court	court	NOUN
inlawrev-3405	40	22	usually	usually	ADV
inlawrev-3405	40	23	agrees	agree	VERB
inlawrev-3405	40	24	with	with	ADP
inlawrev-3405	40	25	the	the	DET
inlawrev-3405	40	26	service	service	NOUN
inlawrev-3405	40	27	's	's	PART
inlawrev-3405	40	28	position	position	NOUN
inlawrev-3405	40	29	because	because	SCONJ
inlawrev-3405	40	30	it	it	PRON
inlawrev-3405	40	31	does	do	AUX
inlawrev-3405	40	32	not	not	PART
inlawrev-3405	40	33	wish	wish	VERB
inlawrev-3405	40	34	to	to	PART
inlawrev-3405	40	35	look	look	VERB
inlawrev-3405	40	36	into	into	ADP
inlawrev-3405	40	37	the	the	DET
inlawrev-3405	40	38	inner	inner	ADJ
inlawrev-3405	40	39	administrative	administrative	ADJ
inlawrev-3405	40	40	workings	working	NOUN
inlawrev-3405	40	41	ofthe	ofthe	NOUN
inlawrev-3405	40	42	agency	agency	NOUN
inlawrev-3405	40	43	.	.	PUNCT
inlawrev-3405	41	1	the	the	DET
inlawrev-3405	41	2	taxpayer	taxpayer	NOUN
inlawrev-3405	41	3	must	must	AUX
inlawrev-3405	41	4	then	then	ADV
inlawrev-3405	41	5	reftite	reftite	VERB
inlawrev-3405	41	6	the	the	DET
inlawrev-3405	41	7	service	service	NOUN
inlawrev-3405	41	8	's	's	PART
inlawrev-3405	41	9	assertions	assertion	NOUN
inlawrev-3405	41	10	which	which	PRON
inlawrev-3405	41	11	are	be	AUX
inlawrev-3405	41	12	presumed	presume	VERB
inlawrev-3405	41	13	to	to	PART
inlawrev-3405	41	14	be	be	AUX
inlawrev-3405	41	15	correct	correct	ADJ
inlawrev-3405	41	16	;	;	PUNCT
inlawrev-3405	41	17	obviously	obviously	ADV
inlawrev-3405	41	18	,	,	PUNCT
inlawrev-3405	41	19	the	the	DET
inlawrev-3405	41	20	difficulty	difficulty	NOUN
inlawrev-3405	41	21	of	of	ADP
inlawrev-3405	41	22	disproving	disprove	VERB
inlawrev-3405	41	23	these	these	DET
inlawrev-3405	41	24	assertions	assertion	NOUN
inlawrev-3405	41	25	is	be	AUX
inlawrev-3405	41	26	greatly	greatly	ADV
inlawrev-3405	41	27	exacerbated	exacerbate	VERB
inlawrev-3405	41	28	because	because	SCONJ
inlawrev-3405	41	29	the	the	DET
inlawrev-3405	41	30	taxpayer	taxpayer	NOUN
inlawrev-3405	41	31	can	can	AUX
inlawrev-3405	41	32	not	not	PART
inlawrev-3405	41	33	know	know	VERB
inlawrev-3405	41	34	how	how	SCONJ
inlawrev-3405	41	35	they	they	PRON
inlawrev-3405	41	36	were	be	AUX
inlawrev-3405	41	37	determined	determine	VERB
inlawrev-3405	41	38	.	.	PUNCT
inlawrev-3405	42	1	the	the	DET
inlawrev-3405	42	2	service	service	NOUN
inlawrev-3405	42	3	seems	seem	VERB
inlawrev-3405	42	4	to	to	PART
inlawrev-3405	42	5	take	take	VERB
inlawrev-3405	42	6	this	this	DET
inlawrev-3405	42	7	position	position	NOUN
inlawrev-3405	42	8	primarily	primarily	ADV
inlawrev-3405	42	9	to	to	PART
inlawrev-3405	42	10	gain	gain	VERB
inlawrev-3405	42	11	adversarial	adversarial	ADJ
inlawrev-3405	42	12	advantage	advantage	NOUN
inlawrev-3405	42	13	in	in	ADP
inlawrev-3405	42	14	litigation	litigation	NOUN
inlawrev-3405	42	15	.	.	PUNCT
inlawrev-3405	43	1	part	part	NOUN
inlawrev-3405	43	2	iii	iii	NUM
inlawrev-3405	43	3	critiques	critique	NOUN
inlawrev-3405	43	4	the	the	DET
inlawrev-3405	43	5	service	service	NOUN
inlawrev-3405	43	6	's	's	PART
inlawrev-3405	43	7	position	position	NOUN
inlawrev-3405	43	8	that	that	PRON
inlawrev-3405	43	9	all	all	PRON
inlawrev-3405	43	10	of	of	ADP
inlawrev-3405	43	11	its	its	PRON
inlawrev-3405	43	12	documents	document	NOUN
inlawrev-3405	43	13	are	be	AUX
inlawrev-3405	43	14	privileged	privileged	ADJ
inlawrev-3405	43	15	,	,	PUNCT
inlawrev-3405	43	16	and	and	CCONJ
inlawrev-3405	43	17	therefore	therefore	ADV
inlawrev-3405	43	18	not	not	PART
inlawrev-3405	43	19	discoverable	discoverable	ADJ
inlawrev-3405	43	20	because	because	SCONJ
inlawrev-3405	43	21	they	they	PRON
inlawrev-3405	43	22	were	be	AUX
inlawrev-3405	43	23	prepared	prepare	VERB
inlawrev-3405	43	24	"	"	PUNCT
inlawrev-3405	43	25	in	in	ADP
inlawrev-3405	43	26	anticipation	anticipation	NOUN
inlawrev-3405	43	27	of	of	ADP
inlawrev-3405	43	28	litigation	litigation	NOUN
inlawrev-3405	43	29	,	,	PUNCT
inlawrev-3405	43	30	"	"	PUNCT
inlawrev-3405	43	31	or	or	CCONJ
inlawrev-3405	43	32	because	because	SCONJ
inlawrev-3405	43	33	the	the	DET
inlawrev-3405	43	34	papers	paper	NOUN
inlawrev-3405	43	35	are	be	AUX
inlawrev-3405	43	36	subject	subject	ADJ
inlawrev-3405	43	37	to	to	ADP
inlawrev-3405	43	38	"	"	PUNCT
inlawrev-3405	43	39	executive	executive	ADJ
inlawrev-3405	43	40	privilege	privilege	NOUN
inlawrev-3405	43	41	.	.	PUNCT
inlawrev-3405	43	42	"	"	PUNCT
inlawrev-3405	44	1	the	the	DET
inlawrev-3405	44	2	service	service	NOUN
inlawrev-3405	44	3	again	again	ADV
inlawrev-3405	44	4	seems	seem	VERB
inlawrev-3405	44	5	to	to	PART
inlawrev-3405	44	6	take	take	VERB
inlawrev-3405	44	7	this	this	DET
inlawrev-3405	44	8	position	position	NOUN
inlawrev-3405	44	9	primarily	primarily	ADV
inlawrev-3405	44	10	to	to	PART
inlawrev-3405	44	11	gain	gain	VERB
inlawrev-3405	44	12	adversarial	adversarial	ADJ
inlawrev-3405	44	13	advantage	advantage	NOUN
inlawrev-3405	44	14	in	in	ADP
inlawrev-3405	44	15	litigation	litigation	NOUN
inlawrev-3405	44	16	.	.	PUNCT
inlawrev-3405	45	1	part	part	NOUN
inlawrev-3405	45	2	iv	iv	NUM
inlawrev-3405	45	3	critiques	critique	NOUN
inlawrev-3405	45	4	the	the	DET
inlawrev-3405	45	5	tax	tax	NOUN
inlawrev-3405	45	6	court	court	NOUN
inlawrev-3405	45	7	's	's	PART
inlawrev-3405	45	8	position	position	NOUN
inlawrev-3405	45	9	that	that	SCONJ
inlawrev-3405	45	10	,	,	PUNCT
inlawrev-3405	45	11	because	because	SCONJ
inlawrev-3405	45	12	its	its	PRON
inlawrev-3405	45	13	trial	trial	NOUN
inlawrev-3405	45	14	is	be	AUX
inlawrev-3405	45	15	de	de	X
inlawrev-3405	45	16	novo	novo	NOUN
inlawrev-3405	45	17	,	,	PUNCT
inlawrev-3405	45	18	any	any	DET
inlawrev-3405	45	19	administrative	administrative	ADJ
inlawrev-3405	45	20	errors	error	NOUN
inlawrev-3405	45	21	made	make	VERB
inlawrev-3405	45	22	by	by	ADP
inlawrev-3405	45	23	the	the	DET
inlawrev-3405	45	24	service	service	NOUN
inlawrev-3405	45	25	will	will	AUX
inlawrev-3405	45	26	be	be	AUX
inlawrev-3405	45	27	corrected	correct	VERB
inlawrev-3405	45	28	at	at	ADP
inlawrev-3405	45	29	trial	trial	NOUN
inlawrev-3405	45	30	.	.	PUNCT
inlawrev-3405	46	1	this	this	DET
inlawrev-3405	46	2	position	position	NOUN
inlawrev-3405	46	3	clearly	clearly	ADV
inlawrev-3405	46	4	ignores	ignore	VERB
inlawrev-3405	46	5	the	the	DET
inlawrev-3405	46	6	fact	fact	NOUN
inlawrev-3405	46	7	that	that	SCONJ
inlawrev-3405	46	8	the	the	DET
inlawrev-3405	46	9	service	service	NOUN
inlawrev-3405	46	10	's	's	PART
inlawrev-3405	46	11	possible	possible	ADJ
inlawrev-3405	46	12	errors	error	NOUN
inlawrev-3405	46	13	can	can	AUX
inlawrev-3405	46	14	not	not	PART
inlawrev-3405	46	15	be	be	AUX
inlawrev-3405	46	16	discovered	discover	VERB
inlawrev-3405	46	17	when	when	SCONJ
inlawrev-3405	46	18	the	the	DET
inlawrev-3405	46	19	taxpayer	taxpayer	NOUN
inlawrev-3405	46	20	can	can	AUX
inlawrev-3405	46	21	not	not	PART
inlawrev-3405	46	22	obtain	obtain	VERB
inlawrev-3405	46	23	the	the	DET
inlawrev-3405	46	24	discovery	discovery	NOUN
inlawrev-3405	46	25	as	as	SCONJ
inlawrev-3405	46	26	shown	show	VERB
inlawrev-3405	46	27	in	in	ADP
inlawrev-3405	46	28	parts	part	NOUN
inlawrev-3405	46	29	ii	ii	PROPN
inlawrev-3405	46	30	and	and	CCONJ
inlawrev-3405	46	31	iii	iii	PROPN
inlawrev-3405	46	32	.	.	PUNCT
inlawrev-3405	47	1	additionally	additionally	ADV
inlawrev-3405	47	2	,	,	PUNCT
inlawrev-3405	47	3	the	the	DET
inlawrev-3405	47	4	position	position	NOUN
inlawrev-3405	47	5	further	far	ADV
inlawrev-3405	47	6	ignores	ignore	VERB
inlawrev-3405	47	7	the	the	DET
inlawrev-3405	47	8	fact	fact	NOUN
inlawrev-3405	47	9	that	that	SCONJ
inlawrev-3405	47	10	although	although	SCONJ
inlawrev-3405	47	11	the	the	DET
inlawrev-3405	47	12	notice	notice	NOUN
inlawrev-3405	47	13	clearly	clearly	ADV
inlawrev-3405	47	14	is	be	AUX
inlawrev-3405	47	15	a	a	DET
inlawrev-3405	47	16	procedural	procedural	ADJ
inlawrev-3405	47	17	necessity	necessity	NOUN
inlawrev-3405	47	18	for	for	ADP
inlawrev-3405	47	19	tax	tax	NOUN
inlawrev-3405	47	20	courtjurisdiction	courtjurisdiction	NOUN
inlawrev-3405	47	21	,	,	PUNCT
inlawrev-3405	47	22	it	it	PRON
inlawrev-3405	47	23	also	also	ADV
inlawrev-3405	47	24	carries	carry	VERB
inlawrev-3405	47	25	substantive	substantive	ADJ
inlawrev-3405	47	26	weight	weight	NOUN
inlawrev-3405	47	27	because	because	SCONJ
inlawrev-3405	47	28	it	it	PRON
inlawrev-3405	47	29	is	be	AUX
inlawrev-3405	47	30	presumed	presume	VERB
inlawrev-3405	47	31	to	to	PART
inlawrev-3405	47	32	be	be	AUX
inlawrev-3405	47	33	correct	correct	ADJ
inlawrev-3405	47	34	.	.	PUNCT
inlawrev-3405	48	1	part	part	NOUN
inlawrev-3405	48	2	v	v	ADP
inlawrev-3405	48	3	deals	deal	NOUN
inlawrev-3405	48	4	with	with	ADP
inlawrev-3405	48	5	those	those	DET
inlawrev-3405	48	6	limited	limited	ADJ
inlawrev-3405	48	7	circumstances	circumstance	NOUN
inlawrev-3405	48	8	when	when	SCONJ
inlawrev-3405	48	9	the	the	DET
inlawrev-3405	48	10	service	service	NOUN
inlawrev-3405	48	11	's	's	PART
inlawrev-3405	48	12	statutory	statutory	ADJ
inlawrev-3405	48	13	notice	notice	NOUN
inlawrev-3405	48	14	may	may	AUX
inlawrev-3405	48	15	be	be	AUX
inlawrev-3405	48	16	deemed	deem	VERB
inlawrev-3405	48	17	to	to	PART
inlawrev-3405	48	18	be	be	AUX
inlawrev-3405	48	19	"	"	PUNCT
inlawrev-3405	48	20	arbitrary	arbitrary	ADJ
inlawrev-3405	48	21	and	and	CCONJ
inlawrev-3405	48	22	excessive	excessive	ADJ
inlawrev-3405	48	23	"	"	PUNCT
inlawrev-3405	48	24	because	because	SCONJ
inlawrev-3405	48	25	it	it	PRON
inlawrev-3405	48	26	is	be	AUX
inlawrev-3405	48	27	either	either	CCONJ
inlawrev-3405	48	28	unconstitutional	unconstitutional	ADJ
inlawrev-3405	48	29	or	or	CCONJ
inlawrev-3405	48	30	it	it	PRON
inlawrev-3405	48	31	asserts	assert	VERB
inlawrev-3405	48	32	a	a	DET
inlawrev-3405	48	33	"	"	PUNCT
inlawrev-3405	48	34	naked	naked	ADJ
inlawrev-3405	48	35	assessment	assessment	NOUN
inlawrev-3405	48	36	.	.	PUNCT
inlawrev-3405	48	37	"	"	PUNCT
inlawrev-3405	49	1	part	part	NOUN
inlawrev-3405	49	2	vi	vi	NOUN
inlawrev-3405	49	3	deals	deal	NOUN
inlawrev-3405	49	4	with	with	ADP
inlawrev-3405	49	5	the	the	DET
inlawrev-3405	49	6	problems	problem	NOUN
inlawrev-3405	49	7	that	that	PRON
inlawrev-3405	49	8	allegedly	allegedly	ADV
inlawrev-3405	49	9	fraudulent	fraudulent	ADJ
inlawrev-3405	49	10	taxpayers	taxpayer	NOUN
inlawrev-3405	49	11	incur	incur	VERB
inlawrev-3405	49	12	when	when	SCONJ
inlawrev-3405	49	13	multiple	multiple	ADJ
inlawrev-3405	49	14	petitioners	petitioner	NOUN
inlawrev-3405	49	15	are	be	AUX
inlawrev-3405	49	16	before	before	ADP
inlawrev-3405	49	17	the	the	DET
inlawrev-3405	49	18	court	court	NOUN
inlawrev-3405	49	19	.	.	PUNCT
inlawrev-3405	50	1	part	part	NOUN
inlawrev-3405	50	2	vii	vii	PROPN
inlawrev-3405	50	3	critiques	critique	VERB
inlawrev-3405	50	4	the	the	DET
inlawrev-3405	50	5	onerous	onerous	ADJ
inlawrev-3405	50	6	burden	burden	NOUN
inlawrev-3405	50	7	placed	place	VERB
inlawrev-3405	50	8	on	on	ADP
inlawrev-3405	50	9	each	each	PRON
inlawrev-3405	50	10	of	of	ADP
inlawrev-3405	50	11	these	these	DET
inlawrev-3405	50	12	multiple	multiple	ADJ
inlawrev-3405	50	13	parties	party	NOUN
inlawrev-3405	50	14	due	due	ADJ
inlawrev-3405	50	15	to	to	ADP
inlawrev-3405	50	16	the	the	DET
inlawrev-3405	50	17	service	service	NOUN
inlawrev-3405	50	18	's	's	PART
inlawrev-3405	50	19	so	so	ADV
inlawrev-3405	50	20	-	-	PUNCT
inlawrev-3405	50	21	called	call	VERB
inlawrev-3405	50	22	"	"	PUNCT
inlawrev-3405	50	23	protective	protective	ADJ
inlawrev-3405	50	24	position	position	NOUN
inlawrev-3405	50	25	,	,	PUNCT
inlawrev-3405	50	26	"	"	PUNCT
inlawrev-3405	50	27	in	in	ADP
inlawrev-3405	50	28	which	which	PRON
inlawrev-3405	50	29	multiple	multiple	ADJ
inlawrev-3405	50	30	redundant	redundant	ADJ
inlawrev-3405	50	31	assertions	assertion	NOUN
inlawrev-3405	50	32	ofthe	ofthe	ADJ
inlawrev-3405	50	33	same	same	ADJ
inlawrev-3405	50	34	income	income	NOUN
inlawrev-3405	50	35	is	be	AUX
inlawrev-3405	50	36	made	make	VERB
inlawrev-3405	50	37	to	to	ADP
inlawrev-3405	50	38	several	several	ADJ
inlawrev-3405	50	39	taxpayers	taxpayer	NOUN
inlawrev-3405	50	40	.	.	PUNCT
inlawrev-3405	51	1	part	part	NOUN
inlawrev-3405	51	2	viii	viii	NOUN
inlawrev-3405	51	3	then	then	ADV
inlawrev-3405	51	4	reviews	review	VERB
inlawrev-3405	51	5	the	the	DET
inlawrev-3405	51	6	concepts	concept	NOUN
inlawrev-3405	51	7	ofcollateral	ofcollateral	ADJ
inlawrev-3405	51	8	estoppel	estoppel	NOUN
inlawrev-3405	51	9	,	,	PUNCT
inlawrev-3405	51	10	as	as	SCONJ
inlawrev-3405	51	11	the	the	DET
inlawrev-3405	51	12	service	service	NOUN
inlawrev-3405	51	13	uses	use	VERB
inlawrev-3405	51	14	it	it	PRON
inlawrev-3405	51	15	to	to	PART
inlawrev-3405	51	16	bear	bear	VERB
inlawrev-3405	51	17	its	its	PRON
inlawrev-3405	51	18	burden	burden	NOUN
inlawrev-3405	51	19	of	of	ADP
inlawrev-3405	51	20	proving	prove	VERB
inlawrev-3405	51	21	fraud	fraud	NOUN
inlawrev-3405	51	22	,	,	PUNCT
inlawrev-3405	51	23	whenever	whenever	SCONJ
inlawrev-3405	51	24	there	there	PRON
inlawrev-3405	51	25	has	have	AUX
inlawrev-3405	51	26	been	be	AUX
inlawrev-3405	51	27	a	a	DET
inlawrev-3405	51	28	prior	prior	ADJ
inlawrev-3405	51	29	criminal	criminal	ADJ
inlawrev-3405	51	30	conviction	conviction	NOUN
inlawrev-3405	51	31	of	of	ADP
inlawrev-3405	51	32	the	the	DET
inlawrev-3405	51	33	petitioner	petitioner	NOUN
inlawrev-3405	51	34	.	.	PUNCT
inlawrev-3405	52	1	part	part	NOUN
inlawrev-3405	52	2	ix	ix	ADP
inlawrev-3405	52	3	addresses	address	VERB
inlawrev-3405	52	4	the	the	DET
inlawrev-3405	52	5	"	"	PUNCT
inlawrev-3405	52	6	badges	badge	NOUN
inlawrev-3405	52	7	of	of	ADP
inlawrev-3405	52	8	fraud	fraud	NOUN
inlawrev-3405	52	9	,	,	PUNCT
inlawrev-3405	52	10	"	"	PUNCT
inlawrev-3405	52	11	and	and	CCONJ
inlawrev-3405	52	12	their	their	PRON
inlawrev-3405	52	13	use	use	NOUN
inlawrev-3405	52	14	by	by	ADP
inlawrev-3405	52	15	the	the	DET
inlawrev-3405	52	16	service	service	NOUN
inlawrev-3405	52	17	in	in	ADP
inlawrev-3405	52	18	satisfying	satisfy	VERB
inlawrev-3405	52	19	its	its	PRON
inlawrev-3405	52	20	burden	burden	NOUN
inlawrev-3405	52	21	to	to	PART
inlawrev-3405	52	22	prove	prove	VERB
inlawrev-3405	52	23	fraud	fraud	NOUN
inlawrev-3405	52	24	.	.	PUNCT
inlawrev-3405	53	1	2000	2000	NUM
inlawrev-3405	53	2	]	]	PUNCT
inlawrev-3405	53	3	critique	critique	NOUN
inlawrev-3405	53	4	of	of	ADP
inlawrev-3405	53	5	the	the	DET
inlawrev-3405	53	6	irs	irs	PROPN
inlawrev-3405	53	7	519	519	NUM
inlawrev-3405	53	8	finally	finally	ADV
inlawrev-3405	53	9	,	,	PUNCT
inlawrev-3405	53	10	the	the	DET
inlawrev-3405	53	11	conclusion	conclusion	NOUN
inlawrev-3405	53	12	and	and	CCONJ
inlawrev-3405	53	13	suggestions	suggestion	NOUN
inlawrev-3405	53	14	for	for	ADP
inlawrev-3405	53	15	change	change	NOUN
inlawrev-3405	53	16	follow	follow	NOUN
inlawrev-3405	53	17	.	.	PUNCT
inlawrev-3405	54	1	i.	i.	PROPN
inlawrev-3405	54	2	civil	civil	PROPN
inlawrev-3405	54	3	and	and	CCONJ
inlawrev-3405	54	4	criminal	criminal	ADJ
inlawrev-3405	54	5	tax	tax	NOUN
inlawrev-3405	54	6	fraud	fraud	NOUN
inlawrev-3405	54	7	cases	case	NOUN
inlawrev-3405	54	8	:	:	PUNCT
inlawrev-3405	54	9	a	a	DET
inlawrev-3405	54	10	basic	basic	ADJ
inlawrev-3405	54	11	overview	overview	NOUN
inlawrev-3405	54	12	federal	federal	ADJ
inlawrev-3405	54	13	income	income	NOUN
inlawrev-3405	54	14	tax	tax	NOUN
inlawrev-3405	54	15	fraud	fraud	NOUN
inlawrev-3405	54	16	consists	consist	VERB
inlawrev-3405	54	17	of	of	ADP
inlawrev-3405	54	18	two	two	NUM
inlawrev-3405	54	19	types	type	NOUN
inlawrev-3405	54	20	:	:	PUNCT
inlawrev-3405	54	21	criminal	criminal	ADJ
inlawrev-3405	54	22	and	and	CCONJ
inlawrev-3405	54	23	civil.^	civil.^	VERB
inlawrev-3405	54	24	the	the	DET
inlawrev-3405	54	25	elements	element	NOUN
inlawrev-3405	54	26	ofthe	ofthe	VERB
inlawrev-3405	54	27	two	two	NUM
inlawrev-3405	54	28	types	type	NOUN
inlawrev-3405	54	29	oftax	oftax	ADJ
inlawrev-3405	54	30	fraud	fraud	NOUN
inlawrev-3405	54	31	are	be	AUX
inlawrev-3405	54	32	identical	identical	ADJ
inlawrev-3405	54	33	;	;	PUNCT
inlawrev-3405	54	34	only	only	ADV
inlawrev-3405	54	35	the	the	DET
inlawrev-3405	54	36	degree	degree	NOUN
inlawrev-3405	54	37	of	of	ADP
inlawrev-3405	54	38	required	required	ADJ
inlawrev-3405	54	39	proof	proof	NOUN
inlawrev-3405	54	40	,	,	PUNCT
inlawrev-3405	54	41	and	and	CCONJ
inlawrev-3405	54	42	the	the	DET
inlawrev-3405	54	43	possible	possible	ADJ
inlawrev-3405	54	44	consequences	consequence	NOUN
inlawrev-3405	54	45	differ.^	differ.^	VERB
inlawrev-3405	54	46	the	the	DET
inlawrev-3405	54	47	elements	element	NOUN
inlawrev-3405	54	48	of	of	ADP
inlawrev-3405	54	49	fraud	fraud	NOUN
inlawrev-3405	54	50	include	include	VERB
inlawrev-3405	54	51	:	:	PUNCT
inlawrev-3405	54	52	1	1	X
inlawrev-3405	54	53	.	.	PUNCT
inlawrev-3405	55	1	wilfully	wilfully	ADV
inlawrev-3405	55	2	making	make	VERB
inlawrev-3405	55	3	a	a	DET
inlawrev-3405	55	4	knowing	knowing	ADJ
inlawrev-3405	55	5	falsehood	falsehood	NOUN
inlawrev-3405	55	6	;	;	PUNCT
inlawrev-3405	55	7	2	2	X
inlawrev-3405	55	8	.	.	X
inlawrev-3405	55	9	an	an	DET
inlawrev-3405	55	10	underpayment	underpayment	NOUN
inlawrev-3405	55	11	;	;	PUNCT
inlawrev-3405	55	12	and	and	CCONJ
inlawrev-3405	56	1	3	3	X
inlawrev-3405	56	2	.	.	PUNCT
inlawrev-3405	57	1	an	an	DET
inlawrev-3405	57	2	intent	intent	NOUN
inlawrev-3405	57	3	to	to	PART
inlawrev-3405	57	4	evade	evade	VERB
inlawrev-3405	57	5	.	.	PUNCT
inlawrev-3405	57	6	"	"	PUNCT
inlawrev-3405	57	7	*	*	PUNCT
inlawrev-3405	57	8	a.	a.	NOUN
inlawrev-3405	57	9	criminal	criminal	PROPN
inlawrev-3405	57	10	tax	tax	NOUN
inlawrev-3405	57	11	fraud	fraud	NOUN
inlawrev-3405	57	12	cases	case	VERB
inlawrev-3405	57	13	criminal	criminal	ADJ
inlawrev-3405	57	14	tax	tax	NOUN
inlawrev-3405	57	15	fraud^	fraud^	NOUN
inlawrev-3405	57	16	is	be	AUX
inlawrev-3405	57	17	prosecuted	prosecute	VERB
inlawrev-3405	57	18	by	by	ADP
inlawrev-3405	57	19	the	the	DET
inlawrev-3405	57	20	tax	tax	NOUN
inlawrev-3405	57	21	division	division	NOUN
inlawrev-3405	57	22	of	of	ADP
inlawrev-3405	57	23	the	the	DET
inlawrev-3405	57	24	department	department	NOUN
inlawrev-3405	57	25	of	of	ADP
inlawrev-3405	57	26	justice,^	justice,^	PROPN
inlawrev-3405	57	27	or	or	CCONJ
inlawrev-3405	57	28	,	,	PUNCT
inlawrev-3405	57	29	in	in	ADP
inlawrev-3405	57	30	some	some	DET
inlawrev-3405	57	31	larger	large	ADJ
inlawrev-3405	57	32	cities	city	NOUN
inlawrev-3405	57	33	,	,	PUNCT
inlawrev-3405	57	34	by	by	ADP
inlawrev-3405	57	35	the	the	DET
inlawrev-3405	57	36	local	local	ADJ
inlawrev-3405	57	37	united	united	PROPN
inlawrev-3405	57	38	states	states	PROPN
inlawrev-3405	57	39	attorney	attorney	NOUN
inlawrev-3405	57	40	.	.	PUNCT
inlawrev-3405	58	1	trials	trial	NOUN
inlawrev-3405	58	2	are	be	AUX
inlawrev-3405	58	3	held	hold	VERB
inlawrev-3405	58	4	in	in	ADP
inlawrev-3405	58	5	a	a	DET
inlawrev-3405	58	6	united	united	PROPN
inlawrev-3405	58	7	states	states	PROPN
inlawrev-3405	58	8	district	district	NOUN
inlawrev-3405	58	9	court	court	NOUN
inlawrev-3405	58	10	,	,	PUNCT
inlawrev-3405	58	11	with	with	ADP
inlawrev-3405	58	12	a	a	DET
inlawrev-3405	58	13	jury	jury	NOUN
inlawrev-3405	58	14	if	if	SCONJ
inlawrev-3405	58	15	requested.^	requested.^	NOUN
inlawrev-3405	58	16	as	as	ADP
inlawrev-3405	58	17	with	with	ADP
inlawrev-3405	58	18	any	any	DET
inlawrev-3405	58	19	crime	crime	NOUN
inlawrev-3405	58	20	,	,	PUNCT
inlawrev-3405	58	21	fraud	fraud	NOUN
inlawrev-3405	58	22	must	must	AUX
inlawrev-3405	58	23	be	be	AUX
inlawrev-3405	58	24	proven	prove	VERB
inlawrev-3405	58	25	"	"	PUNCT
inlawrev-3405	58	26	beyond	beyond	ADP
inlawrev-3405	58	27	a	a	DET
inlawrev-3405	58	28	reasonable	reasonable	ADJ
inlawrev-3405	58	29	doubt	doubt	NOUN
inlawrev-3405	58	30	.	.	PUNCT
inlawrev-3405	59	1	"^	"^	NOUN
inlawrev-3405	59	2	incarceration	incarceration	NOUN
inlawrev-3405	59	3	and	and	CCONJ
inlawrev-3405	59	4	2	2	NUM
inlawrev-3405	59	5	.	.	X
inlawrev-3405	59	6	see	see	VERB
inlawrev-3405	59	7	helvering	helvere	VERB
inlawrev-3405	59	8	v.	v.	ADP
inlawrev-3405	59	9	mitchell	mitchell	PROPN
inlawrev-3405	59	10	,	,	PUNCT
inlawrev-3405	59	11	303	303	NUM
inlawrev-3405	59	12	u.s	u.s	PROPN
inlawrev-3405	59	13	.	.	PROPN
inlawrev-3405	59	14	391	391	NUM
inlawrev-3405	59	15	,	,	PUNCT
inlawrev-3405	59	16	396	396	NUM
inlawrev-3405	59	17	-	-	SYM
inlawrev-3405	59	18	97	97	NUM
inlawrev-3405	59	19	(	(	PUNCT
inlawrev-3405	59	20	1938	1938	NUM
inlawrev-3405	59	21	)	)	PUNCT
inlawrev-3405	59	22	(	(	PUNCT
inlawrev-3405	59	23	examining	examine	VERB
inlawrev-3405	59	24	elements	element	NOUN
inlawrev-3405	59	25	of	of	ADP
inlawrev-3405	59	26	both	both	CCONJ
inlawrev-3405	59	27	civil	civil	ADJ
inlawrev-3405	59	28	and	and	CCONJ
inlawrev-3405	59	29	criminal	criminal	ADJ
inlawrev-3405	59	30	tax	tax	NOUN
inlawrev-3405	59	31	fraud	fraud	NOUN
inlawrev-3405	59	32	and	and	CCONJ
inlawrev-3405	59	33	holding	hold	VERB
inlawrev-3405	59	34	prior	prior	ADJ
inlawrev-3405	59	35	criminal	criminal	ADJ
inlawrev-3405	59	36	acquittal	acquittal	NOUN
inlawrev-3405	59	37	does	do	AUX
inlawrev-3405	59	38	not	not	PART
inlawrev-3405	59	39	bar	bar	VERB
inlawrev-3405	59	40	civil	civil	ADJ
inlawrev-3405	59	41	case	case	NOUN
inlawrev-3405	59	42	because	because	SCONJ
inlawrev-3405	59	43	of	of	ADP
inlawrev-3405	59	44	differing	differ	VERB
inlawrev-3405	59	45	burdens	burden	NOUN
inlawrev-3405	59	46	of	of	ADP
inlawrev-3405	59	47	proof	proof	NOUN
inlawrev-3405	59	48	)	)	PUNCT
inlawrev-3405	59	49	;	;	PUNCT
inlawrev-3405	59	50	see	see	VERB
inlawrev-3405	59	51	also	also	ADV
inlawrev-3405	59	52	gray	gray	VERB
inlawrev-3405	59	53	v.	v.	ADP
inlawrev-3405	59	54	commissioner	commissioner	NOUN
inlawrev-3405	59	55	,	,	PUNCT
inlawrev-3405	59	56	708	708	NUM
inlawrev-3405	59	57	f.2d	f.2d	NUM
inlawrev-3405	59	58	243	243	NUM
inlawrev-3405	59	59	,	,	PUNCT
inlawrev-3405	59	60	246	246	NUM
inlawrev-3405	59	61	(	(	PUNCT
inlawrev-3405	59	62	6th	6th	ADJ
inlawrev-3405	59	63	cir	cir	NOUN
inlawrev-3405	59	64	.	.	PROPN
inlawrev-3405	59	65	1983	1983	NUM
inlawrev-3405	59	66	)	)	PUNCT
inlawrev-3405	59	67	(	(	PUNCT
inlawrev-3405	59	68	holding	hold	VERB
inlawrev-3405	59	69	that	that	DET
inlawrev-3405	59	70	taxpayer	taxpayer	NOUN
inlawrev-3405	59	71	who	who	PRON
inlawrev-3405	59	72	previously	previously	ADV
inlawrev-3405	59	73	pled	plead	VERB
inlawrev-3405	59	74	guilty	guilty	ADJ
inlawrev-3405	59	75	to	to	ADP
inlawrev-3405	59	76	criminal	criminal	ADJ
inlawrev-3405	59	77	tax	tax	NOUN
inlawrev-3405	59	78	fraud	fraud	NOUN
inlawrev-3405	59	79	is	be	AUX
inlawrev-3405	59	80	conclusively	conclusively	ADV
inlawrev-3405	59	81	liable	liable	ADJ
inlawrev-3405	59	82	for	for	ADP
inlawrev-3405	59	83	civil	civil	ADJ
inlawrev-3405	59	84	tax	tax	NOUN
inlawrev-3405	59	85	fraud	fraud	NOUN
inlawrev-3405	59	86	because	because	SCONJ
inlawrev-3405	59	87	elements	element	NOUN
inlawrev-3405	59	88	are	be	AUX
inlawrev-3405	59	89	identical	identical	ADJ
inlawrev-3405	59	90	)	)	PUNCT
inlawrev-3405	59	91	;	;	PUNCT
inlawrev-3405	59	92	lydon	lydon	PROPN
inlawrev-3405	59	93	v.	v.	PROPN
inlawrev-3405	59	94	commissioner	commissioner	PROPN
inlawrev-3405	59	95	,	,	PUNCT
inlawrev-3405	59	96	351	351	NUM
inlawrev-3405	59	97	f.2d	f.2d	ADP
inlawrev-3405	59	98	539	539	NUM
inlawrev-3405	59	99	,	,	PUNCT
inlawrev-3405	59	100	545	545	NUM
inlawrev-3405	59	101	(	(	PUNCT
inlawrev-3405	59	102	7th	7th	ADJ
inlawrev-3405	59	103	cir	cir	NOUN
inlawrev-3405	59	104	.	.	PUNCT
inlawrev-3405	59	105	1965	1965	NUM
inlawrev-3405	59	106	)	)	PUNCT
inlawrev-3405	59	107	(	(	PUNCT
inlawrev-3405	59	108	noting	note	VERB
inlawrev-3405	59	109	that	that	SCONJ
inlawrev-3405	59	110	acquittal	acquittal	NOUN
inlawrev-3405	59	111	from	from	ADP
inlawrev-3405	59	112	criminal	criminal	ADJ
inlawrev-3405	59	113	tax	tax	NOUN
inlawrev-3405	59	114	fraud	fraud	NOUN
inlawrev-3405	59	115	charges	charge	NOUN
inlawrev-3405	59	116	does	do	AUX
inlawrev-3405	59	117	not	not	PART
inlawrev-3405	59	118	bar	bar	VERB
inlawrev-3405	59	119	civil	civil	ADJ
inlawrev-3405	59	120	tax	tax	NOUN
inlawrev-3405	59	121	fraud	fraud	NOUN
inlawrev-3405	59	122	charges	charge	NOUN
inlawrev-3405	59	123	,	,	PUNCT
inlawrev-3405	59	124	even	even	ADV
inlawrev-3405	59	125	though	though	SCONJ
inlawrev-3405	59	126	elements	element	NOUN
inlawrev-3405	59	127	are	be	AUX
inlawrev-3405	59	128	the	the	DET
inlawrev-3405	59	129	same	same	ADJ
inlawrev-3405	59	130	,	,	PUNCT
inlawrev-3405	59	131	because	because	SCONJ
inlawrev-3405	59	132	of	of	ADP
inlawrev-3405	59	133	differences	difference	NOUN
inlawrev-3405	59	134	in	in	ADP
inlawrev-3405	59	135	standard	standard	NOUN
inlawrev-3405	59	136	of	of	ADP
inlawrev-3405	59	137	proof	proof	NOUN
inlawrev-3405	59	138	(	(	PUNCT
inlawrev-3405	59	139	citing	cite	VERB
inlawrev-3405	59	140	helvering	helvering	NOUN
inlawrev-3405	59	141	)	)	PUNCT
inlawrev-3405	59	142	)	)	PUNCT
inlawrev-3405	59	143	.	.	PUNCT
inlawrev-3405	60	1	3	3	X
inlawrev-3405	60	2	.	.	X
inlawrev-3405	60	3	see	see	VERB
inlawrev-3405	60	4	gray	gray	ADJ
inlawrev-3405	60	5	,	,	PUNCT
inlawrev-3405	60	6	708	708	NUM
inlawrev-3405	60	7	f.2d	f.2d	X
inlawrev-3405	60	8	at	at	ADP
inlawrev-3405	60	9	243	243	NUM
inlawrev-3405	60	10	;	;	PUNCT
inlawrev-3405	60	11	see	see	VERB
inlawrev-3405	60	12	also	also	ADV
inlawrev-3405	60	13	fontneau	fontneau	PROPN
inlawrev-3405	60	14	v.	v.	PROPN
inlawrev-3405	60	15	united	united	PROPN
inlawrev-3405	60	16	states	states	PROPN
inlawrev-3405	60	17	,	,	PUNCT
inlawrev-3405	60	18	654	654	NUM
inlawrev-3405	60	19	f.2d	f.2d	NOUN
inlawrev-3405	60	20	8	8	NUM
inlawrev-3405	60	21	,	,	PUNCT
inlawrev-3405	60	22	10	10	NUM
inlawrev-3405	60	23	(	(	PUNCT
inlawrev-3405	60	24	1st	1st	ADJ
inlawrev-3405	60	25	cir	cir	NOUN
inlawrev-3405	60	26	.	.	PROPN
inlawrev-3405	60	27	1981	1981	NUM
inlawrev-3405	60	28	)	)	PUNCT
inlawrev-3405	60	29	(	(	PUNCT
inlawrev-3405	60	30	applying	apply	VERB
inlawrev-3405	60	31	doctrine	doctrine	NOUN
inlawrev-3405	60	32	of	of	ADP
inlawrev-3405	60	33	collateral	collateral	ADJ
inlawrev-3405	60	34	estoppel	estoppel	NOUN
inlawrev-3405	60	35	to	to	PART
inlawrev-3405	60	36	find	find	VERB
inlawrev-3405	60	37	taxpayer	taxpayer	NOUN
inlawrev-3405	60	38	liable	liable	ADJ
inlawrev-3405	60	39	for	for	ADP
inlawrev-3405	60	40	civil	civil	ADJ
inlawrev-3405	60	41	tax	tax	NOUN
inlawrev-3405	60	42	fraud	fraud	NOUN
inlawrev-3405	60	43	after	after	ADP
inlawrev-3405	60	44	plea	plea	NOUN
inlawrev-3405	60	45	of	of	ADP
inlawrev-3405	60	46	guilty	guilty	ADJ
inlawrev-3405	60	47	to	to	ADP
inlawrev-3405	60	48	criminal	criminal	ADJ
inlawrev-3405	60	49	tax	tax	NOUN
inlawrev-3405	60	50	fraud	fraud	NOUN
inlawrev-3405	60	51	because	because	SCONJ
inlawrev-3405	60	52	elements	element	NOUN
inlawrev-3405	60	53	are	be	AUX
inlawrev-3405	60	54	the	the	DET
inlawrev-3405	60	55	same	same	ADJ
inlawrev-3405	60	56	)	)	PUNCT
inlawrev-3405	60	57	.	.	PUNCT
inlawrev-3405	61	1	4	4	X
inlawrev-3405	61	2	.	.	X
inlawrev-3405	61	3	see	see	VERB
inlawrev-3405	61	4	considine	considine	PROPN
inlawrev-3405	61	5	v.	v.	PROPN
inlawrev-3405	61	6	united	united	PROPN
inlawrev-3405	61	7	states	states	PROPN
inlawrev-3405	61	8	,	,	PUNCT
inlawrev-3405	61	9	645	645	NUM
inlawrev-3405	61	10	f.2d	f.2d	ADP
inlawrev-3405	61	11	925	925	NUM
inlawrev-3405	61	12	,	,	PUNCT
inlawrev-3405	61	13	928	928	NUM
inlawrev-3405	61	14	-	-	SYM
inlawrev-3405	61	15	29	29	NUM
inlawrev-3405	61	16	(	(	PUNCT
inlawrev-3405	61	17	ct	ct	PROPN
inlawrev-3405	61	18	.	.	PROPN
inlawrev-3405	61	19	ci	ci	PROPN
inlawrev-3405	61	20	.	.	PROPN
inlawrev-3405	61	21	1981	1981	NUM
inlawrev-3405	61	22	)	)	PUNCT
inlawrev-3405	61	23	(	(	PUNCT
inlawrev-3405	61	24	comparing	compare	VERB
inlawrev-3405	61	25	elements	element	NOUN
inlawrev-3405	61	26	of	of	ADP
inlawrev-3405	61	27	crime	crime	NOUN
inlawrev-3405	61	28	of	of	ADP
inlawrev-3405	61	29	filing	file	VERB
inlawrev-3405	61	30	a	a	DET
inlawrev-3405	61	31	false	false	ADJ
inlawrev-3405	61	32	return	return	NOUN
inlawrev-3405	61	33	and	and	CCONJ
inlawrev-3405	61	34	of	of	ADP
inlawrev-3405	61	35	civil	civil	ADJ
inlawrev-3405	61	36	fraud	fraud	NOUN
inlawrev-3405	61	37	and	and	CCONJ
inlawrev-3405	61	38	rejecting	reject	VERB
inlawrev-3405	61	39	contention	contention	NOUN
inlawrev-3405	61	40	that	that	SCONJ
inlawrev-3405	61	41	there	there	PRON
inlawrev-3405	61	42	are	be	VERB
inlawrev-3405	61	43	significant	significant	ADJ
inlawrev-3405	61	44	differences	difference	NOUN
inlawrev-3405	61	45	)	)	PUNCT
inlawrev-3405	61	46	.	.	PUNCT
inlawrev-3405	62	1	but	but	CCONJ
inlawrev-3405	62	2	see	see	VERB
inlawrev-3405	62	3	wright	wright	PROPN
inlawrev-3405	62	4	v.	v.	PROPN
inlawrev-3405	62	5	commissioner	commissioner	PROPN
inlawrev-3405	62	6	,	,	PUNCT
inlawrev-3405	62	7	84	84	NUM
inlawrev-3405	62	8	t.c	t.c	PROPN
inlawrev-3405	62	9	.	.	PROPN
inlawrev-3405	62	10	636	636	NUM
inlawrev-3405	62	11	,	,	PUNCT
inlawrev-3405	62	12	643	643	NUM
inlawrev-3405	62	13	(	(	PUNCT
inlawrev-3405	62	14	1985	1985	NUM
inlawrev-3405	62	15	)	)	PUNCT
inlawrev-3405	62	16	(	(	PUNCT
inlawrev-3405	62	17	holding	hold	VERB
inlawrev-3405	62	18	that	that	SCONJ
inlawrev-3405	62	19	the	the	DET
inlawrev-3405	62	20	elements	element	NOUN
inlawrev-3405	62	21	oftax	oftax	NOUN
inlawrev-3405	62	22	fraud	fraud	NOUN
inlawrev-3405	62	23	,	,	PUNCT
inlawrev-3405	62	24	criminal	criminal	ADJ
inlawrev-3405	62	25	as	as	ADV
inlawrev-3405	62	26	well	well	ADV
inlawrev-3405	62	27	as	as	ADP
inlawrev-3405	62	28	civil	civil	ADJ
inlawrev-3405	62	29	,	,	PUNCT
inlawrev-3405	62	30	were	be	AUX
inlawrev-3405	62	31	broader	broad	ADJ
inlawrev-3405	62	32	than	than	ADP
inlawrev-3405	62	33	the	the	DET
inlawrev-3405	62	34	elements	element	NOUN
inlawrev-3405	62	35	of	of	ADP
inlawrev-3405	62	36	the	the	DET
inlawrev-3405	62	37	crime	crime	NOUN
inlawrev-3405	62	38	of	of	ADP
inlawrev-3405	62	39	filing	file	VERB
inlawrev-3405	62	40	a	a	DET
inlawrev-3405	62	41	false	false	ADJ
inlawrev-3405	62	42	return	return	NOUN
inlawrev-3405	62	43	because	because	SCONJ
inlawrev-3405	62	44	fraud	fraud	NOUN
inlawrev-3405	62	45	requires	require	VERB
inlawrev-3405	62	46	the	the	DET
inlawrev-3405	62	47	intent	intent	NOUN
inlawrev-3405	62	48	to	to	PART
inlawrev-3405	62	49	evade	evade	VERB
inlawrev-3405	62	50	)	)	PUNCT
inlawrev-3405	62	51	.	.	PUNCT
inlawrev-3405	63	1	wright	wright	PROPN
inlawrev-3405	63	2	is	be	AUX
inlawrev-3405	63	3	more	more	ADV
inlawrev-3405	63	4	fully	fully	ADV
inlawrev-3405	63	5	discussed	discuss	VERB
inlawrev-3405	63	6	at	at	ADP
inlawrev-3405	63	7	infra	infra	NOUN
inlawrev-3405	63	8	notes	note	VERB
inlawrev-3405	63	9	195	195	NUM
inlawrev-3405	63	10	-	-	SYM
inlawrev-3405	63	11	205	205	NUM
inlawrev-3405	63	12	and	and	CCONJ
inlawrev-3405	63	13	accompanying	accompany	VERB
inlawrev-3405	63	14	text	text	NOUN
inlawrev-3405	63	15	.	.	PUNCT
inlawrev-3405	64	1	5	5	X
inlawrev-3405	64	2	.	.	X
inlawrev-3405	64	3	see	see	VERB
inlawrev-3405	64	4	i.r.c	i.r.c	NOUN
inlawrev-3405	64	5	.	.	PUNCT
inlawrev-3405	65	1	§	§	PROPN
inlawrev-3405	65	2	7201	7201	NUM
inlawrev-3405	65	3	(	(	PUNCT
inlawrev-3405	65	4	1999	1999	NUM
inlawrev-3405	65	5	)	)	PUNCT
inlawrev-3405	65	6	which	which	PRON
inlawrev-3405	65	7	states	state	VERB
inlawrev-3405	65	8	in	in	ADP
inlawrev-3405	65	9	pertinent	pertinent	ADJ
inlawrev-3405	65	10	part	part	NOUN
inlawrev-3405	65	11	:	:	PUNCT
inlawrev-3405	65	12	any	any	DET
inlawrev-3405	65	13	person	person	NOUN
inlawrev-3405	65	14	who	who	PRON
inlawrev-3405	65	15	willfully	willfully	ADV
inlawrev-3405	65	16	attempts	attempt	VERB
inlawrev-3405	65	17	in	in	ADP
inlawrev-3405	65	18	any	any	DET
inlawrev-3405	65	19	manner	manner	NOUN
inlawrev-3405	65	20	to	to	PART
inlawrev-3405	65	21	evade	evade	VERB
inlawrev-3405	65	22	or	or	CCONJ
inlawrev-3405	65	23	defeat	defeat	VERB
inlawrev-3405	65	24	any	any	DET
inlawrev-3405	65	25	tax	tax	NOUN
inlawrev-3405	65	26	imposed	impose	VERB
inlawrev-3405	65	27	by	by	ADP
inlawrev-3405	65	28	this	this	DET
inlawrev-3405	65	29	title	title	NOUN
inlawrev-3405	65	30	or	or	CCONJ
inlawrev-3405	65	31	the	the	DET
inlawrev-3405	65	32	payment	payment	NOUN
inlawrev-3405	65	33	thereof	thereof	ADV
inlawrev-3405	65	34	shall	shall	AUX
inlawrev-3405	65	35	,	,	PUNCT
inlawrev-3405	65	36	in	in	ADP
inlawrev-3405	65	37	addition	addition	NOUN
inlawrev-3405	65	38	to	to	ADP
inlawrev-3405	65	39	other	other	ADJ
inlawrev-3405	65	40	penalties	penalty	NOUN
inlawrev-3405	65	41	provided	provide	VERB
inlawrev-3405	65	42	by	by	ADP
inlawrev-3405	65	43	law	law	NOUN
inlawrev-3405	65	44	,	,	PUNCT
inlawrev-3405	65	45	be	be	AUX
inlawrev-3405	65	46	guilty	guilty	ADJ
inlawrev-3405	65	47	of	of	ADP
inlawrev-3405	65	48	a	a	DET
inlawrev-3405	65	49	felony	felony	NOUN
inlawrev-3405	65	50	and	and	CCONJ
inlawrev-3405	65	51	,	,	PUNCT
inlawrev-3405	65	52	upon	upon	SCONJ
inlawrev-3405	65	53	conviction	conviction	NOUN
inlawrev-3405	65	54	thereof	thereof	ADV
inlawrev-3405	65	55	,	,	PUNCT
inlawrev-3405	65	56	shall	shall	AUX
inlawrev-3405	65	57	be	be	AUX
inlawrev-3405	65	58	fined	fine	VERB
inlawrev-3405	65	59	not	not	PART
inlawrev-3405	65	60	more	more	ADJ
inlawrev-3405	65	61	than	than	ADP
inlawrev-3405	65	62	$	$	SYM
inlawrev-3405	65	63	100,000	100,000	NUM
inlawrev-3405	65	64	(	(	PUNCT
inlawrev-3405	65	65	$	$	SYM
inlawrev-3405	65	66	500,000	500,000	NUM
inlawrev-3405	65	67	in	in	ADP
inlawrev-3405	65	68	the	the	DET
inlawrev-3405	65	69	case	case	NOUN
inlawrev-3405	65	70	of	of	ADP
inlawrev-3405	65	71	a	a	DET
inlawrev-3405	65	72	corporation	corporation	NOUN
inlawrev-3405	65	73	)	)	PUNCT
inlawrev-3405	65	74	,	,	PUNCT
inlawrev-3405	65	75	or	or	CCONJ
inlawrev-3405	65	76	imprisoned	imprison	VERB
inlawrev-3405	65	77	not	not	PART
inlawrev-3405	65	78	more	more	ADJ
inlawrev-3405	65	79	than	than	ADP
inlawrev-3405	65	80	5	5	NUM
inlawrev-3405	65	81	years	year	NOUN
inlawrev-3405	65	82	,	,	PUNCT
inlawrev-3405	65	83	or	or	CCONJ
inlawrev-3405	65	84	both	both	PRON
inlawrev-3405	65	85	,	,	PUNCT
inlawrev-3405	65	86	together	together	ADV
inlawrev-3405	65	87	with	with	ADP
inlawrev-3405	65	88	the	the	DET
inlawrev-3405	65	89	costs	cost	NOUN
inlawrev-3405	65	90	of	of	ADP
inlawrev-3405	65	91	prosecution	prosecution	NOUN
inlawrev-3405	65	92	.	.	PUNCT
inlawrev-3405	66	1	i	i	PRON
inlawrev-3405	66	2	d.	d.	PROPN
inlawrev-3405	66	3	6	6	NUM
inlawrev-3405	66	4	.	.	PUNCT
inlawrev-3405	66	5	28	28	NUM
inlawrev-3405	66	6	c.f.r	c.f.r	NOUN
inlawrev-3405	66	7	.	.	PUNCT
inlawrev-3405	67	1	§	§	PROPN
inlawrev-3405	67	2	0.70	0.70	NUM
inlawrev-3405	67	3	(	(	PUNCT
inlawrev-3405	67	4	1999	1999	NUM
inlawrev-3405	67	5	)	)	PUNCT
inlawrev-3405	67	6	(	(	PUNCT
inlawrev-3405	67	7	assigning	assign	VERB
inlawrev-3405	67	8	prosecution	prosecution	NOUN
inlawrev-3405	67	9	of	of	ADP
inlawrev-3405	67	10	criminal	criminal	ADJ
inlawrev-3405	67	11	tax	tax	NOUN
inlawrev-3405	67	12	cases	case	NOUN
inlawrev-3405	67	13	to	to	ADP
inlawrev-3405	67	14	assistant	assistant	NOUN
inlawrev-3405	67	15	attorney	attorney	NOUN
inlawrev-3405	67	16	general	general	NOUN
inlawrev-3405	67	17	,	,	PUNCT
inlawrev-3405	67	18	tax	tax	NOUN
inlawrev-3405	67	19	division	division	NOUN
inlawrev-3405	67	20	)	)	PUNCT
inlawrev-3405	67	21	.	.	PUNCT
inlawrev-3405	68	1	7	7	X
inlawrev-3405	68	2	.	.	X
inlawrev-3405	68	3	see	see	VERB
inlawrev-3405	68	4	u.s	u.s	PROPN
inlawrev-3405	68	5	.	.	PROPN
inlawrev-3405	68	6	const	const	PROPN
inlawrev-3405	68	7	,	,	PUNCT
inlawrev-3405	68	8	amend	amend	PROPN
inlawrev-3405	68	9	.	.	PROPN
inlawrev-3405	68	10	vi	vi	PROPN
inlawrev-3405	68	11	(	(	PUNCT
inlawrev-3405	68	12	providing	provide	VERB
inlawrev-3405	68	13	for	for	ADP
inlawrev-3405	68	14	right	right	NOUN
inlawrev-3405	68	15	to	to	PART
inlawrev-3405	68	16	jury	jury	VERB
inlawrev-3405	68	17	of	of	ADP
inlawrev-3405	68	18	peers	peer	NOUN
inlawrev-3405	68	19	)	)	PUNCT
inlawrev-3405	68	20	.	.	PUNCT
inlawrev-3405	69	1	8	8	X
inlawrev-3405	69	2	.	.	X
inlawrev-3405	70	1	holland	holland	PROPN
inlawrev-3405	70	2	v.	v.	PROPN
inlawrev-3405	70	3	united	united	PROPN
inlawrev-3405	70	4	states	states	PROPN
inlawrev-3405	70	5	,	,	PUNCT
inlawrev-3405	70	6	348	348	NUM
inlawrev-3405	70	7	u.s	u.s	PROPN
inlawrev-3405	70	8	.	.	PROPN
inlawrev-3405	70	9	121	121	NUM
inlawrev-3405	70	10	,	,	PUNCT
inlawrev-3405	70	11	126	126	NUM
inlawrev-3405	70	12	(	(	PUNCT
inlawrev-3405	70	13	1954	1954	NUM
inlawrev-3405	70	14	)	)	PUNCT
inlawrev-3405	70	15	(	(	PUNCT
inlawrev-3405	70	16	noting	note	VERB
inlawrev-3405	70	17	that	that	SCONJ
inlawrev-3405	70	18	,	,	PUNCT
inlawrev-3405	70	19	in	in	ADP
inlawrev-3405	70	20	criminal	criminal	ADJ
inlawrev-3405	70	21	tax	tax	NOUN
inlawrev-3405	70	22	fraud	fraud	NOUN
inlawrev-3405	70	23	cases	case	NOUN
inlawrev-3405	70	24	.	.	PUNCT
inlawrev-3405	71	1	service	service	NOUN
inlawrev-3405	71	2	must	must	AUX
inlawrev-3405	71	3	prove	prove	VERB
inlawrev-3405	71	4	taxpayer	taxpayer	NOUN
inlawrev-3405	71	5	's	's	PART
inlawrev-3405	71	6	guilt	guilt	NOUN
inlawrev-3405	71	7	beyond	beyond	ADP
inlawrev-3405	71	8	a	a	DET
inlawrev-3405	71	9	reasonable	reasonable	ADJ
inlawrev-3405	71	10	doubt	doubt	NOUN
inlawrev-3405	71	11	,	,	PUNCT
inlawrev-3405	71	12	unlike	unlike	ADP
inlawrev-3405	71	13	civil	civil	ADJ
inlawrev-3405	71	14	tax	tax	NOUN
inlawrev-3405	71	15	fraud	fraud	NOUN
inlawrev-3405	71	16	cases	case	VERB
inlawrev-3405	71	17	520	520	NUM
inlawrev-3405	71	18	indiana	indiana	NOUN
inlawrev-3405	71	19	law	law	NOUN
inlawrev-3405	71	20	review	review	NOUN
inlawrev-3405	72	1	[	[	X
inlawrev-3405	72	2	vol	vol	NOUN
inlawrev-3405	72	3	.	.	PUNCT
inlawrev-3405	73	1	33:517	33:517	NUM
inlawrev-3405	73	2	large	large	ADJ
inlawrev-3405	73	3	monetary	monetary	ADJ
inlawrev-3405	73	4	fines	fine	NOUN
inlawrev-3405	73	5	can	can	AUX
inlawrev-3405	73	6	be	be	AUX
inlawrev-3405	73	7	imposed.^	imposed.^	NOUN
inlawrev-3405	73	8	any	any	DET
inlawrev-3405	73	9	appeal	appeal	NOUN
inlawrev-3405	73	10	goes	go	VERB
inlawrev-3405	73	11	to	to	ADP
inlawrev-3405	73	12	the	the	DET
inlawrev-3405	73	13	united	united	PROPN
inlawrev-3405	73	14	states	states	PROPN
inlawrev-3405	73	15	court	court	PROPN
inlawrev-3405	73	16	of	of	ADP
inlawrev-3405	73	17	appeals	appeal	NOUN
inlawrev-3405	73	18	ofthe	ofthe	VERB
inlawrev-3405	73	19	appropriate	appropriate	ADJ
inlawrev-3405	73	20	circuit	circuit	NOUN
inlawrev-3405	73	21	.	.	PUNCT
inlawrev-3405	73	22	^^	^^	PUNCT
inlawrev-3405	74	1	in	in	ADP
inlawrev-3405	74	2	a	a	DET
inlawrev-3405	74	3	criminal	criminal	ADJ
inlawrev-3405	74	4	tax	tax	NOUN
inlawrev-3405	74	5	fraud	fraud	NOUN
inlawrev-3405	74	6	case	case	NOUN
inlawrev-3405	74	7	,	,	PUNCT
inlawrev-3405	74	8	as	as	ADP
inlawrev-3405	74	9	in	in	ADP
inlawrev-3405	74	10	any	any	DET
inlawrev-3405	74	11	criminal	criminal	ADJ
inlawrev-3405	74	12	case	case	NOUN
inlawrev-3405	74	13	,	,	PUNCT
inlawrev-3405	74	14	if	if	SCONJ
inlawrev-3405	74	15	the	the	DET
inlawrev-3405	74	16	defendant	defendant	NOUN
inlawrev-3405	74	17	can	can	AUX
inlawrev-3405	74	18	not	not	PART
inlawrev-3405	74	19	afford	afford	VERB
inlawrev-3405	74	20	a	a	DET
inlawrev-3405	74	21	private	private	ADJ
inlawrev-3405	74	22	attorney	attorney	NOUN
inlawrev-3405	74	23	,	,	PUNCT
inlawrev-3405	74	24	the	the	DET
inlawrev-3405	74	25	court	court	NOUN
inlawrev-3405	74	26	will	will	AUX
inlawrev-3405	74	27	appoint	appoint	VERB
inlawrev-3405	74	28	counsel	counsel	VERB
inlawrev-3405	74	29	to	to	PART
inlawrev-3405	74	30	comply	comply	VERB
inlawrev-3405	74	31	with	with	ADP
inlawrev-3405	74	32	the	the	DET
inlawrev-3405	74	33	constitutional	constitutional	ADJ
inlawrev-3405	74	34	requirements	requirement	NOUN
inlawrev-3405	74	35	ofdue	ofdue	ADJ
inlawrev-3405	74	36	process	process	NOUN
inlawrev-3405	74	37	and	and	CCONJ
inlawrev-3405	74	38	the	the	DET
inlawrev-3405	74	39	right	right	NOUN
inlawrev-3405	74	40	to	to	PART
inlawrev-3405	74	41	counsel	counsel	VERB
inlawrev-3405	74	42	for	for	ADP
inlawrev-3405	74	43	indigent	indigent	ADJ
inlawrev-3405	74	44	defendants	defendant	NOUN
inlawrev-3405	74	45	.	.	PUNCT
inlawrev-3405	75	1	'^	'^	VERB
inlawrev-3405	75	2	the	the	DET
inlawrev-3405	75	3	court	court	NOUN
inlawrev-3405	75	4	appointed	appoint	VERB
inlawrev-3405	75	5	attorneys	attorney	NOUN
inlawrev-3405	75	6	usually	usually	ADV
inlawrev-3405	75	7	are	be	AUX
inlawrev-3405	75	8	criminal	criminal	ADJ
inlawrev-3405	75	9	defense	defense	NOUN
inlawrev-3405	75	10	attorneys	attorney	NOUN
inlawrev-3405	75	11	who	who	PRON
inlawrev-3405	75	12	generally	generally	ADV
inlawrev-3405	75	13	have	have	VERB
inlawrev-3405	75	14	no	no	DET
inlawrev-3405	75	15	specific	specific	ADJ
inlawrev-3405	75	16	training	training	NOUN
inlawrev-3405	75	17	in	in	ADP
inlawrev-3405	75	18	tax	tax	NOUN
inlawrev-3405	75	19	.	.	PUNCT
inlawrev-3405	76	1	'^	'^	NOUN
inlawrev-3405	76	2	in	in	ADP
inlawrev-3405	76	3	addition	addition	NOUN
inlawrev-3405	76	4	to	to	ADP
inlawrev-3405	76	5	free	free	ADJ
inlawrev-3405	76	6	representation	representation	NOUN
inlawrev-3405	76	7	,	,	PUNCT
inlawrev-3405	76	8	indigent	indigent	ADJ
inlawrev-3405	76	9	criminal	criminal	ADJ
inlawrev-3405	76	10	defendants	defendant	NOUN
inlawrev-3405	76	11	are	be	AUX
inlawrev-3405	76	12	entitled	entitle	VERB
inlawrev-3405	76	13	to	to	ADP
inlawrev-3405	76	14	a	a	DET
inlawrev-3405	76	15	transcript	transcript	NOUN
inlawrev-3405	76	16	of	of	ADP
inlawrev-3405	76	17	their	their	PRON
inlawrev-3405	76	18	trial	trial	NOUN
inlawrev-3405	76	19	at	at	ADP
inlawrev-3405	76	20	no	no	DET
inlawrev-3405	76	21	cost	cost	NOUN
inlawrev-3405	76	22	.	.	PUNCT
inlawrev-3405	77	1	'	'	PUNCT
inlawrev-3405	77	2	^	^	PUNCT
inlawrev-3405	77	3	b.	b.	PROPN
inlawrev-3405	77	4	civil	civil	ADJ
inlawrev-3405	77	5	tax	tax	NOUN
inlawrev-3405	77	6	fraud	fraud	NOUN
inlawrev-3405	77	7	cases	case	NOUN
inlawrev-3405	77	8	unlike	unlike	ADP
inlawrev-3405	77	9	criminal	criminal	ADJ
inlawrev-3405	77	10	tax	tax	NOUN
inlawrev-3405	77	11	fraud	fraud	NOUN
inlawrev-3405	77	12	cases	case	NOUN
inlawrev-3405	77	13	,	,	PUNCT
inlawrev-3405	77	14	neither	neither	CCONJ
inlawrev-3405	77	15	attorneys	attorney	NOUN
inlawrev-3405	77	16	'	'	PART
inlawrev-3405	77	17	fees	fee	NOUN
inlawrev-3405	77	18	nor	nor	CCONJ
inlawrev-3405	77	19	a	a	DET
inlawrev-3405	77	20	free	free	ADJ
inlawrev-3405	77	21	transcript	transcript	NOUN
inlawrev-3405	77	22	is	be	AUX
inlawrev-3405	77	23	available	available	ADJ
inlawrev-3405	77	24	for	for	ADP
inlawrev-3405	77	25	indigent	indigent	ADJ
inlawrev-3405	77	26	civil	civil	ADJ
inlawrev-3405	77	27	fraud	fraud	NOUN
inlawrev-3405	77	28	petitioners	petitioner	NOUN
inlawrev-3405	77	29	because	because	SCONJ
inlawrev-3405	77	30	the	the	DET
inlawrev-3405	77	31	constitutional	constitutional	ADJ
inlawrev-3405	77	32	protections	protection	NOUN
inlawrev-3405	77	33	for	for	ADP
inlawrev-3405	77	34	criminal	criminal	ADJ
inlawrev-3405	77	35	defendants	defendant	NOUN
inlawrev-3405	77	36	generally	generally	ADV
inlawrev-3405	77	37	do	do	AUX
inlawrev-3405	77	38	not	not	PART
inlawrev-3405	77	39	apply	apply	VERB
inlawrev-3405	77	40	to	to	ADP
inlawrev-3405	77	41	civil	civil	ADJ
inlawrev-3405	77	42	matters	matter	NOUN
inlawrev-3405	77	43	.	.	PUNCT
inlawrev-3405	78	1	'"^	'"^	VERB
inlawrev-3405	78	2	any	any	DET
inlawrev-3405	78	3	civil	civil	ADJ
inlawrev-3405	78	4	tax	tax	NOUN
inlawrev-3405	78	5	case	case	NOUN
inlawrev-3405	78	6	,	,	PUNCT
inlawrev-3405	78	7	whether	whether	SCONJ
inlawrev-3405	78	8	fraud	fraud	NOUN
inlawrev-3405	78	9	is	be	AUX
inlawrev-3405	78	10	alleged	allege	VERB
inlawrev-3405	78	11	or	or	CCONJ
inlawrev-3405	78	12	not	not	PART
inlawrev-3405	78	13	,	,	PUNCT
inlawrev-3405	78	14	usually	usually	ADV
inlawrev-3405	78	15	begins	begin	VERB
inlawrev-3405	78	16	when	when	SCONJ
inlawrev-3405	78	17	a	a	DET
inlawrev-3405	78	18	taxpayer	taxpayer	NOUN
inlawrev-3405	78	19	and	and	CCONJ
inlawrev-3405	78	20	the	the	DET
inlawrev-3405	78	21	service	service	NOUN
inlawrev-3405	78	22	can	can	AUX
inlawrev-3405	78	23	not	not	PART
inlawrev-3405	78	24	administratively	administratively	ADV
inlawrev-3405	78	25	agree	agree	VERB
inlawrev-3405	78	26	on	on	ADP
inlawrev-3405	78	27	the	the	DET
inlawrev-3405	78	28	taxpayer	taxpayer	NOUN
inlawrev-3405	78	29	's	's	PART
inlawrev-3405	78	30	tax	tax	NOUN
inlawrev-3405	78	31	liability	liability	NOUN
inlawrev-3405	78	32	.	.	PUNCT
inlawrev-3405	79	1	to	to	PART
inlawrev-3405	79	2	break	break	VERB
inlawrev-3405	79	3	this	this	DET
inlawrev-3405	79	4	impasse	impasse	NOUN
inlawrev-3405	79	5	,	,	PUNCT
inlawrev-3405	79	6	the	the	DET
inlawrev-3405	79	7	service	service	NOUN
inlawrev-3405	79	8	will	will	AUX
inlawrev-3405	79	9	issue	issue	VERB
inlawrev-3405	79	10	a	a	DET
inlawrev-3405	79	11	statutory	statutory	ADJ
inlawrev-3405	79	12	notice	notice	NOUN
inlawrev-3405	79	13	of	of	ADP
inlawrev-3405	79	14	where	where	SCONJ
inlawrev-3405	79	15	service	service	NOUN
inlawrev-3405	79	16	has	have	AUX
inlawrev-3405	79	17	the	the	DET
inlawrev-3405	79	18	initial	initial	ADJ
inlawrev-3405	79	19	burden	burden	NOUN
inlawrev-3405	79	20	of	of	ADP
inlawrev-3405	79	21	proving	prove	VERB
inlawrev-3405	79	22	fraud	fraud	NOUN
inlawrev-3405	79	23	only	only	ADV
inlawrev-3405	79	24	by	by	ADP
inlawrev-3405	79	25	clear	clear	ADJ
inlawrev-3405	79	26	and	and	CCONJ
inlawrev-3405	79	27	convincing	convincing	ADJ
inlawrev-3405	79	28	evidence	evidence	NOUN
inlawrev-3405	79	29	)	)	PUNCT
inlawrev-3405	79	30	;	;	PUNCT
inlawrev-3405	79	31	see	see	VERB
inlawrev-3405	79	32	also	also	ADV
inlawrev-3405	79	33	united	united	PROPN
inlawrev-3405	79	34	states	states	PROPN
inlawrev-3405	79	35	v.	v.	PROPN
inlawrev-3405	79	36	schipani	schipani	PROPN
inlawrev-3405	79	37	,	,	PUNCT
inlawrev-3405	79	38	293	293	NUM
inlawrev-3405	79	39	f.	f.	PROPN
inlawrev-3405	79	40	supp	supp	PROPN
inlawrev-3405	79	41	.	.	PUNCT
inlawrev-3405	80	1	156	156	NUM
inlawrev-3405	80	2	,	,	PUNCT
inlawrev-3405	80	3	161	161	NUM
inlawrev-3405	80	4	(	(	PUNCT
inlawrev-3405	80	5	e.d.n.y	e.d.n.y	PROPN
inlawrev-3405	80	6	.	.	NOUN
inlawrev-3405	80	7	1968	1968	NUM
inlawrev-3405	80	8	)	)	PUNCT
inlawrev-3405	80	9	(	(	PUNCT
inlawrev-3405	80	10	concluding	conclude	VERB
inlawrev-3405	80	11	that	that	DET
inlawrev-3405	80	12	service	service	NOUN
inlawrev-3405	80	13	proved	prove	VERB
inlawrev-3405	80	14	,	,	PUNCT
inlawrev-3405	80	15	with	with	ADP
inlawrev-3405	80	16	substantial	substantial	ADJ
inlawrev-3405	80	17	evidence	evidence	NOUN
inlawrev-3405	80	18	,	,	PUNCT
inlawrev-3405	80	19	defendant	defendant	NOUN
inlawrev-3405	80	20	's	's	PART
inlawrev-3405	80	21	guilt	guilt	NOUN
inlawrev-3405	80	22	beyond	beyond	ADP
inlawrev-3405	80	23	reasonable	reasonable	ADJ
inlawrev-3405	80	24	doubt	doubt	NOUN
inlawrev-3405	80	25	)	)	PUNCT
inlawrev-3405	80	26	.	.	PUNCT
inlawrev-3405	81	1	9	9	X
inlawrev-3405	81	2	.	.	X
inlawrev-3405	81	3	see	see	VERB
inlawrev-3405	81	4	i.r.c	i.r.c	NOUN
inlawrev-3405	81	5	.	.	PUNCT
inlawrev-3405	82	1	§	§	PROPN
inlawrev-3405	82	2	7201	7201	NUM
inlawrev-3405	82	3	(	(	PUNCT
inlawrev-3405	82	4	individual	individual	ADJ
inlawrev-3405	82	5	convicted	convict	VERB
inlawrev-3405	82	6	ofcriminal	ofcriminal	ADJ
inlawrev-3405	82	7	tax	tax	NOUN
inlawrev-3405	82	8	fraud	fraud	NOUN
inlawrev-3405	82	9	can	can	AUX
inlawrev-3405	82	10	be	be	AUX
inlawrev-3405	82	11	liable	liable	ADJ
inlawrev-3405	82	12	for	for	ADP
inlawrev-3405	82	13	$	$	SYM
inlawrev-3405	82	14	100,000	100,000	NUM
inlawrev-3405	82	15	fine	fine	NOUN
inlawrev-3405	82	16	,	,	PUNCT
inlawrev-3405	82	17	five	five	NUM
inlawrev-3405	82	18	years	year	NOUN
inlawrev-3405	82	19	in	in	ADP
inlawrev-3405	82	20	prison	prison	NOUN
inlawrev-3405	82	21	,	,	PUNCT
inlawrev-3405	82	22	or	or	CCONJ
inlawrev-3405	82	23	both	both	PRON
inlawrev-3405	82	24	)	)	PUNCT
inlawrev-3405	82	25	.	.	PUNCT
inlawrev-3405	83	1	but	but	CCONJ
inlawrev-3405	83	2	see	see	VERB
inlawrev-3405	83	3	18	18	NUM
inlawrev-3405	83	4	u.s.c	u.s.c	ADJ
inlawrev-3405	83	5	.	.	PUNCT
inlawrev-3405	84	1	§	§	PROPN
inlawrev-3405	84	2	3571(b)(3	3571(b)(3	NUM
inlawrev-3405	84	3	)	)	PUNCT
inlawrev-3405	84	4	(	(	PUNCT
inlawrev-3405	84	5	1994	1994	NUM
inlawrev-3405	84	6	&	&	CCONJ
inlawrev-3405	84	7	supp	supp	PROPN
inlawrev-3405	84	8	.	.	PUNCT
inlawrev-3405	85	1	1997	1997	NUM
inlawrev-3405	85	2	)	)	PUNCT
inlawrev-3405	85	3	(	(	PUNCT
inlawrev-3405	85	4	raising	raise	VERB
inlawrev-3405	85	5	fine	fine	ADJ
inlawrev-3405	85	6	for	for	ADP
inlawrev-3405	85	7	individual	individual	NOUN
inlawrev-3405	85	8	up	up	ADP
inlawrev-3405	85	9	to	to	PART
inlawrev-3405	85	10	$	$	SYM
inlawrev-3405	85	11	250,000	250,000	NUM
inlawrev-3405	85	12	)	)	PUNCT
inlawrev-3405	85	13	.	.	PUNCT
inlawrev-3405	86	1	10	10	X
inlawrev-3405	86	2	.	.	X
inlawrev-3405	87	1	see	see	VERB
inlawrev-3405	87	2	fed	fed	PROPN
inlawrev-3405	87	3	.	.	PUNCT
inlawrev-3405	88	1	r.	r.	PROPN
inlawrev-3405	88	2	app	app	PROPN
inlawrev-3405	88	3	.	.	PUNCT
inlawrev-3405	89	1	p.	p.	NOUN
inlawrev-3405	89	2	2	2	NUM
inlawrev-3405	89	3	.	.	X
inlawrev-3405	89	4	4(b	4(b	NUM
inlawrev-3405	89	5	)	)	PUNCT
inlawrev-3405	89	6	(	(	PUNCT
inlawrev-3405	89	7	establishing	establish	VERB
inlawrev-3405	89	8	procedure	procedure	NOUN
inlawrev-3405	89	9	for	for	ADP
inlawrev-3405	89	10	appeal	appeal	NOUN
inlawrev-3405	89	11	of	of	ADP
inlawrev-3405	89	12	criminal	criminal	ADJ
inlawrev-3405	89	13	conviction	conviction	NOUN
inlawrev-3405	89	14	)	)	PUNCT
inlawrev-3405	89	15	.	.	PUNCT
inlawrev-3405	90	1	11	11	X
inlawrev-3405	90	2	.	.	X
inlawrev-3405	91	1	see	see	VERB
inlawrev-3405	91	2	u.s	u.s	PROPN
inlawrev-3405	91	3	.	.	PROPN
inlawrev-3405	91	4	const	const	PROPN
inlawrev-3405	91	5	,	,	PUNCT
inlawrev-3405	91	6	amend	amend	PROPN
inlawrev-3405	91	7	.	.	PROPN
inlawrev-3405	92	1	v	v	NOUN
inlawrev-3405	92	2	,	,	PUNCT
inlawrev-3405	92	3	vi	vi	PROPN
inlawrev-3405	92	4	,	,	PUNCT
inlawrev-3405	92	5	xiv	xiv	PROPN
inlawrev-3405	92	6	;	;	PUNCT
inlawrev-3405	92	7	gideon	gideon	PROPN
inlawrev-3405	92	8	v.	v.	PROPN
inlawrev-3405	92	9	wainright	wainright	PROPN
inlawrev-3405	92	10	,	,	PUNCT
inlawrev-3405	92	11	372	372	NUM
inlawrev-3405	92	12	u.s	u.s	PROPN
inlawrev-3405	92	13	.	.	PROPN
inlawrev-3405	92	14	335	335	NUM
inlawrev-3405	92	15	,	,	PUNCT
inlawrev-3405	92	16	339	339	NUM
inlawrev-3405	92	17	-	-	SYM
inlawrev-3405	92	18	40	40	NUM
inlawrev-3405	92	19	(	(	PUNCT
inlawrev-3405	92	20	1963	1963	NUM
inlawrev-3405	92	21	)	)	PUNCT
inlawrev-3405	92	22	(	(	PUNCT
inlawrev-3405	92	23	due	due	ADJ
inlawrev-3405	92	24	process	process	NOUN
inlawrev-3405	92	25	requires	require	VERB
inlawrev-3405	92	26	indigent	indigent	ADJ
inlawrev-3405	92	27	felony	felony	NOUN
inlawrev-3405	92	28	defendant	defendant	NOUN
inlawrev-3405	92	29	to	to	PART
inlawrev-3405	92	30	be	be	AUX
inlawrev-3405	92	31	furnished	furnish	VERB
inlawrev-3405	92	32	counsel	counsel	NOUN
inlawrev-3405	92	33	)	)	PUNCT
inlawrev-3405	92	34	.	.	PUNCT
inlawrev-3405	93	1	see	see	VERB
inlawrev-3405	93	2	generally	generally	ADV
inlawrev-3405	93	3	michael	michael	PROPN
inlawrev-3405	93	4	e.	e.	PROPN
inlawrev-3405	93	5	tigar	tigar	PROPN
inlawrev-3405	93	6	,	,	PUNCT
inlawrev-3405	93	7	constitutional	constitutional	ADJ
inlawrev-3405	93	8	rights	right	NOUN
inlawrev-3405	93	9	ofcriminal	ofcriminal	ADJ
inlawrev-3405	93	10	tax	tax	NOUN
inlawrev-3405	93	11	defendants	defendant	NOUN
inlawrev-3405	93	12	:	:	PUNCT
inlawrev-3405	93	13	a	a	DET
inlawrev-3405	93	14	bicentennial	bicentennial	ADJ
inlawrev-3405	93	15	survey	survey	NOUN
inlawrev-3405	93	16	and	and	CCONJ
inlawrev-3405	93	17	modest	modest	ADJ
inlawrev-3405	93	18	proposal	proposal	NOUN
inlawrev-3405	93	19	,	,	PUNCT
inlawrev-3405	93	20	41	41	NUM
inlawrev-3405	93	21	tax	tax	NOUN
inlawrev-3405	93	22	law	law	NOUN
inlawrev-3405	93	23	.	.	PUNCT
inlawrev-3405	94	1	13	13	NUM
inlawrev-3405	94	2	(	(	PUNCT
inlawrev-3405	94	3	1987	1987	NUM
inlawrev-3405	94	4	)	)	PUNCT
inlawrev-3405	94	5	(	(	PUNCT
inlawrev-3405	94	6	examining	examine	VERB
inlawrev-3405	94	7	consequences	consequence	NOUN
inlawrev-3405	94	8	of	of	ADP
inlawrev-3405	94	9	constitutional	constitutional	ADJ
inlawrev-3405	94	10	interpretations	interpretation	NOUN
inlawrev-3405	94	11	on	on	ADP
inlawrev-3405	94	12	criminal	criminal	ADJ
inlawrev-3405	94	13	tax	tax	NOUN
inlawrev-3405	94	14	proceedings	proceeding	NOUN
inlawrev-3405	94	15	)	)	PUNCT
inlawrev-3405	94	16	.	.	PUNCT
inlawrev-3405	95	1	12	12	NUM
inlawrev-3405	95	2	.	.	PUNCT
inlawrev-3405	96	1	see	see	VERB
inlawrev-3405	96	2	theodore	theodore	PROPN
inlawrev-3405	96	3	tannenwald	tannenwald	PROPN
inlawrev-3405	96	4	,	,	PUNCT
inlawrev-3405	96	5	jr	jr	PROPN
inlawrev-3405	96	6	.	.	PROPN
inlawrev-3405	96	7	&	&	CCONJ
inlawrev-3405	96	8	mary	mary	PROPN
inlawrev-3405	96	9	ann	ann	PROPN
inlawrev-3405	96	10	cohen	cohen	PROPN
inlawrev-3405	96	11	,	,	PUNCT
inlawrev-3405	96	12	tax	tax	NOUN
inlawrev-3405	96	13	lawyering	lawyering	NOUN
inlawrev-3405	96	14	:	:	PUNCT
inlawrev-3405	96	15	a	a	DET
inlawrev-3405	96	16	changing	change	VERB
inlawrev-3405	96	17	profession	profession	NOUN
inlawrev-3405	96	18	,	,	PUNCT
inlawrev-3405	96	19	a	a	DET
inlawrev-3405	96	20	dialogue	dialogue	NOUN
inlawrev-3405	96	21	between	between	ADP
inlawrev-3405	96	22	tax	tax	NOUN
inlawrev-3405	96	23	court	court	NOUN
inlawrev-3405	96	24	judges	judge	NOUN
inlawrev-3405	96	25	,	,	PUNCT
inlawrev-3405	96	26	46	46	NUM
inlawrev-3405	96	27	tax	tax	NOUN
inlawrev-3405	96	28	law	law	NOUN
inlawrev-3405	96	29	.	.	PUNCT
inlawrev-3405	97	1	672	672	NUM
inlawrev-3405	97	2	,	,	PUNCT
inlawrev-3405	97	3	673	673	NUM
inlawrev-3405	97	4	(	(	PUNCT
inlawrev-3405	97	5	1993	1993	NUM
inlawrev-3405	97	6	)	)	PUNCT
inlawrev-3405	97	7	(	(	PUNCT
inlawrev-3405	97	8	"	"	PUNCT
inlawrev-3405	97	9	[	[	X
inlawrev-3405	97	10	t]he	t]he	X
inlawrev-3405	97	11	taxpayer	taxpayer	NOUN
inlawrev-3405	97	12	's	's	PART
inlawrev-3405	97	13	representative	representative	NOUN
inlawrev-3405	97	14	is	be	AUX
inlawrev-3405	97	15	frequently	frequently	ADV
inlawrev-3405	97	16	a	a	DET
inlawrev-3405	97	17	general	general	ADJ
inlawrev-3405	97	18	practitioner	practitioner	NOUN
inlawrev-3405	97	19	who	who	PRON
inlawrev-3405	97	20	has	have	VERB
inlawrev-3405	97	21	little	little	ADJ
inlawrev-3405	97	22	,	,	PUNCT
inlawrev-3405	97	23	ifany	ifany	NOUN
inlawrev-3405	97	24	,	,	PUNCT
inlawrev-3405	97	25	knowledge	knowledge	NOUN
inlawrev-3405	97	26	ofthe	ofthe	VERB
inlawrev-3405	97	27	specific	specific	ADJ
inlawrev-3405	97	28	statutory	statutory	ADJ
inlawrev-3405	97	29	provision	provision	NOUN
inlawrev-3405	97	30	or	or	CCONJ
inlawrev-3405	97	31	the	the	DET
inlawrev-3405	97	32	underlying	underlie	VERB
inlawrev-3405	97	33	foundation	foundation	NOUN
inlawrev-3405	97	34	ofthe	ofthe	NOUN
inlawrev-3405	97	35	case	case	NOUN
inlawrev-3405	97	36	under	under	ADP
inlawrev-3405	97	37	the	the	DET
inlawrev-3405	97	38	tax	tax	NOUN
inlawrev-3405	97	39	law	law	NOUN
inlawrev-3405	97	40	.	.	PUNCT
inlawrev-3405	97	41	"	"	PUNCT
inlawrev-3405	97	42	)	)	PUNCT
inlawrev-3405	97	43	.	.	PUNCT
inlawrev-3405	98	1	most	most	ADJ
inlawrev-3405	98	2	tax	tax	NOUN
inlawrev-3405	98	3	lawyers	lawyer	NOUN
inlawrev-3405	98	4	have	have	VERB
inlawrev-3405	98	5	little	little	ADJ
inlawrev-3405	98	6	,	,	PUNCT
inlawrev-3405	98	7	if	if	SCONJ
inlawrev-3405	98	8	any	any	PRON
inlawrev-3405	98	9	,	,	PUNCT
inlawrev-3405	98	10	experience	experience	NOUN
inlawrev-3405	98	11	with	with	ADP
inlawrev-3405	98	12	criminal	criminal	ADJ
inlawrev-3405	98	13	trials	trial	NOUN
inlawrev-3405	98	14	.	.	PUNCT
inlawrev-3405	99	1	a	a	DET
inlawrev-3405	99	2	criminal	criminal	ADJ
inlawrev-3405	99	3	fraud	fraud	NOUN
inlawrev-3405	99	4	trial	trial	NOUN
inlawrev-3405	99	5	is	be	AUX
inlawrev-3405	99	6	first	first	ADJ
inlawrev-3405	99	7	and	and	CCONJ
inlawrev-3405	99	8	foremost	foremost	ADV
inlawrev-3405	99	9	a	a	DET
inlawrev-3405	99	10	criminal	criminal	ADJ
inlawrev-3405	99	11	matter	matter	NOUN
inlawrev-3405	99	12	that	that	PRON
inlawrev-3405	99	13	just	just	ADV
inlawrev-3405	99	14	happens	happen	VERB
inlawrev-3405	99	15	to	to	PART
inlawrev-3405	99	16	deal	deal	VERB
inlawrev-3405	99	17	with	with	ADP
inlawrev-3405	99	18	tax	tax	NOUN
inlawrev-3405	99	19	matters	matter	NOUN
inlawrev-3405	99	20	.	.	PUNCT
inlawrev-3405	100	1	13	13	X
inlawrev-3405	100	2	.	.	X
inlawrev-3405	100	3	see	see	VERB
inlawrev-3405	100	4	griffin	griffin	PROPN
inlawrev-3405	100	5	v.	v.	ADP
inlawrev-3405	100	6	illinois	illinois	PROPN
inlawrev-3405	100	7	,	,	PUNCT
inlawrev-3405	100	8	351	351	NUM
inlawrev-3405	100	9	u.s	u.s	PROPN
inlawrev-3405	100	10	.	.	PROPN
inlawrev-3405	100	11	12	12	NUM
inlawrev-3405	100	12	,	,	PUNCT
inlawrev-3405	100	13	19	19	NUM
inlawrev-3405	100	14	-	-	SYM
inlawrev-3405	100	15	20	20	NUM
inlawrev-3405	100	16	(	(	PUNCT
inlawrev-3405	100	17	1956	1956	NUM
inlawrev-3405	100	18	)	)	PUNCT
inlawrev-3405	100	19	(	(	PUNCT
inlawrev-3405	100	20	holding	hold	VERB
inlawrev-3405	100	21	that	that	DET
inlawrev-3405	100	22	constitutional	constitutional	ADJ
inlawrev-3405	100	23	rights	right	NOUN
inlawrev-3405	100	24	of	of	ADP
inlawrev-3405	100	25	due	due	ADJ
inlawrev-3405	100	26	process	process	NOUN
inlawrev-3405	100	27	and	and	CCONJ
inlawrev-3405	100	28	equal	equal	ADJ
inlawrev-3405	100	29	protection	protection	NOUN
inlawrev-3405	100	30	require	require	VERB
inlawrev-3405	100	31	government	government	NOUN
inlawrev-3405	100	32	to	to	PART
inlawrev-3405	100	33	furnish	furnish	VERB
inlawrev-3405	100	34	criminal	criminal	ADJ
inlawrev-3405	100	35	defendants	defendant	NOUN
inlawrev-3405	100	36	with	with	ADP
inlawrev-3405	100	37	a	a	DET
inlawrev-3405	100	38	copy	copy	NOUN
inlawrev-3405	100	39	of	of	ADP
inlawrev-3405	100	40	the	the	DET
inlawrev-3405	100	41	trial	trial	NOUN
inlawrev-3405	100	42	transcript	transcript	NOUN
inlawrev-3405	100	43	,	,	PUNCT
inlawrev-3405	100	44	or	or	CCONJ
inlawrev-3405	100	45	equivalent	equivalent	ADJ
inlawrev-3405	100	46	,	,	PUNCT
inlawrev-3405	100	47	at	at	ADP
inlawrev-3405	100	48	no	no	DET
inlawrev-3405	100	49	cost	cost	NOUN
inlawrev-3405	100	50	to	to	ADP
inlawrev-3405	100	51	defendant	defendant	NOUN
inlawrev-3405	100	52	)	)	PUNCT
inlawrev-3405	100	53	.	.	PUNCT
inlawrev-3405	101	1	14	14	NUM
inlawrev-3405	101	2	.	.	PUNCT
inlawrev-3405	102	1	see	see	VERB
inlawrev-3405	102	2	harper	harper	PROPN
inlawrev-3405	102	3	v.	v.	PROPN
inlawrev-3405	102	4	commissioner	commissioner	PROPN
inlawrev-3405	102	5	,	,	PUNCT
inlawrev-3405	102	6	54	54	NUM
inlawrev-3405	102	7	t.c	t.c	PROPN
inlawrev-3405	102	8	.	.	PROPN
inlawrev-3405	102	9	1	1	NUM
inlawrev-3405	102	10	121	121	NUM
inlawrev-3405	102	11	,	,	PUNCT
inlawrev-3405	102	12	1	1	NUM
inlawrev-3405	102	13	137	137	NUM
inlawrev-3405	102	14	(	(	PUNCT
inlawrev-3405	102	15	1970	1970	NUM
inlawrev-3405	102	16	)	)	PUNCT
inlawrev-3405	102	17	(	(	PUNCT
inlawrev-3405	102	18	noting	note	VERB
inlawrev-3405	102	19	that	that	SCONJ
inlawrev-3405	102	20	fifth	fifth	ADJ
inlawrev-3405	102	21	and	and	CCONJ
inlawrev-3405	102	22	sixth	sixth	ADJ
inlawrev-3405	102	23	amendments	amendment	NOUN
inlawrev-3405	102	24	of	of	ADP
inlawrev-3405	102	25	constitution	constitution	NOUN
inlawrev-3405	102	26	are	be	AUX
inlawrev-3405	102	27	generally	generally	ADV
inlawrev-3405	102	28	not	not	PART
inlawrev-3405	102	29	applicable	applicable	ADJ
inlawrev-3405	102	30	in	in	ADP
inlawrev-3405	102	31	civil	civil	ADJ
inlawrev-3405	102	32	cases	case	NOUN
inlawrev-3405	102	33	,	,	PUNCT
inlawrev-3405	102	34	distinguishing	distinguish	VERB
inlawrev-3405	102	35	miranda	miranda	PROPN
inlawrev-3405	102	36	v.	v.	PROPN
inlawrev-3405	102	37	arizona	arizona	PROPN
inlawrev-3405	102	38	,	,	PUNCT
inlawrev-3405	102	39	384	384	NUM
inlawrev-3405	102	40	u.s	u.s	PROPN
inlawrev-3405	102	41	.	.	PROPN
inlawrev-3405	102	42	436	436	NUM
inlawrev-3405	102	43	(	(	PUNCT
inlawrev-3405	102	44	1966	1966	NUM
inlawrev-3405	102	45	)	)	PUNCT
inlawrev-3405	102	46	,	,	PUNCT
inlawrev-3405	102	47	and	and	CCONJ
inlawrev-3405	102	48	escobedo	escobedo	PROPN
inlawrev-3405	102	49	v.	v.	PROPN
inlawrev-3405	102	50	illinois	illinois	PROPN
inlawrev-3405	102	51	,	,	PUNCT
inlawrev-3405	102	52	378	378	NUM
inlawrev-3405	102	53	u.s	u.s	PROPN
inlawrev-3405	102	54	.	.	PROPN
inlawrev-3405	102	55	478	478	NUM
inlawrev-3405	102	56	(	(	PUNCT
inlawrev-3405	102	57	1964	1964	NUM
inlawrev-3405	102	58	)	)	PUNCT
inlawrev-3405	102	59	)	)	PUNCT
inlawrev-3405	102	60	.	.	PUNCT
inlawrev-3405	103	1	but	but	CCONJ
inlawrev-3405	103	2	persons	person	NOUN
inlawrev-3405	103	3	may	may	AUX
inlawrev-3405	103	4	still	still	ADV
inlawrev-3405	103	5	refuse	refuse	VERB
inlawrev-3405	103	6	to	to	PART
inlawrev-3405	103	7	testify	testify	VERB
inlawrev-3405	103	8	against	against	ADP
inlawrev-3405	103	9	themselves	themselves	PRON
inlawrev-3405	103	10	as	as	ADV
inlawrev-3405	103	11	long	long	ADV
inlawrev-3405	103	12	as	as	SCONJ
inlawrev-3405	103	13	possibility	possibility	NOUN
inlawrev-3405	103	14	of	of	ADP
inlawrev-3405	103	15	future	future	ADJ
inlawrev-3405	103	16	criminal	criminal	ADJ
inlawrev-3405	103	17	prosecution	prosecution	NOUN
inlawrev-3405	103	18	exists	exist	VERB
inlawrev-3405	103	19	.	.	PUNCT
inlawrev-3405	104	1	see	see	VERB
inlawrev-3405	104	2	i	i	PRON
inlawrev-3405	104	3	d.	d.	PROPN
inlawrev-3405	104	4	2000	2000	NUM
inlawrev-3405	104	5	]	]	PUNCT
inlawrev-3405	105	1	critique	critique	NOUN
inlawrev-3405	105	2	of	of	ADP
inlawrev-3405	105	3	the	the	DET
inlawrev-3405	105	4	irs	irs	PROPN
inlawrev-3405	105	5	521	521	NUM
inlawrev-3405	105	6	deficiency	deficiency	NOUN
inlawrev-3405	105	7	(	(	PUNCT
inlawrev-3405	105	8	"	"	PUNCT
inlawrev-3405	105	9	statutory	statutory	ADJ
inlawrev-3405	105	10	notice	notice	NOUN
inlawrev-3405	105	11	"	"	PUNCT
inlawrev-3405	105	12	or	or	CCONJ
inlawrev-3405	105	13	"	"	PUNCT
inlawrev-3405	105	14	notice")'^	notice")'^	INTJ
inlawrev-3405	105	15	which	which	PRON
inlawrev-3405	105	16	normally	normally	ADV
inlawrev-3405	105	17	states	state	VERB
inlawrev-3405	105	18	the	the	DET
inlawrev-3405	105	19	dollar	dollar	NOUN
inlawrev-3405	105	20	amount	amount	NOUN
inlawrev-3405	105	21	the	the	DET
inlawrev-3405	105	22	service	service	NOUN
inlawrev-3405	105	23	asserts	assert	VERB
inlawrev-3405	105	24	that	that	SCONJ
inlawrev-3405	105	25	the	the	DET
inlawrev-3405	105	26	taxpayer	taxpayer	NOUN
inlawrev-3405	105	27	owes	owe	VERB
inlawrev-3405	105	28	,	,	PUNCT
inlawrev-3405	105	29	together	together	ADV
inlawrev-3405	105	30	with	with	ADP
inlawrev-3405	105	31	the	the	DET
inlawrev-3405	105	32	supporting	support	VERB
inlawrev-3405	105	33	schedules	schedule	NOUN
inlawrev-3405	105	34	showing	show	VERB
inlawrev-3405	105	35	the	the	DET
inlawrev-3405	105	36	service	service	NOUN
inlawrev-3405	105	37	's	's	PART
inlawrev-3405	105	38	reasons	reason	NOUN
inlawrev-3405	105	39	for	for	ADP
inlawrev-3405	105	40	the	the	DET
inlawrev-3405	105	41	added	add	VERB
inlawrev-3405	105	42	tax	tax	NOUN
inlawrev-3405	105	43	.	.	PUNCT
inlawrev-3405	106	1	no	no	DET
inlawrev-3405	106	2	"	"	PUNCT
inlawrev-3405	106	3	assessment"^^	assessment"^^	NOUN
inlawrev-3405	106	4	may	may	AUX
inlawrev-3405	106	5	be	be	AUX
inlawrev-3405	106	6	made	make	VERB
inlawrev-3405	106	7	without	without	ADP
inlawrev-3405	106	8	the	the	DET
inlawrev-3405	106	9	service	service	NOUN
inlawrev-3405	106	10	issuing	issue	VERB
inlawrev-3405	106	11	such	such	DET
inlawrev-3405	106	12	a	a	DET
inlawrev-3405	106	13	notice	notice	NOUN
inlawrev-3405	106	14	,	,	PUNCT
inlawrev-3405	106	15	and	and	CCONJ
inlawrev-3405	106	16	the	the	DET
inlawrev-3405	106	17	tax	tax	NOUN
inlawrev-3405	106	18	still	still	ADV
inlawrev-3405	106	19	may	may	AUX
inlawrev-3405	106	20	not	not	PART
inlawrev-3405	106	21	be	be	AUX
inlawrev-3405	106	22	assessed	assess	VERB
inlawrev-3405	106	23	for	for	ADP
inlawrev-3405	106	24	ninety	ninety	NUM
inlawrev-3405	106	25	days	day	NOUN
inlawrev-3405	106	26	after	after	ADP
inlawrev-3405	106	27	sending	send	VERB
inlawrev-3405	106	28	the	the	DET
inlawrev-3405	106	29	noticej^	noticej^	NOUN
inlawrev-3405	106	30	within	within	ADP
inlawrev-3405	106	31	those	those	DET
inlawrev-3405	106	32	ninety	ninety	NUM
inlawrev-3405	106	33	days	day	NOUN
inlawrev-3405	106	34	,	,	PUNCT
inlawrev-3405	106	35	the	the	DET
inlawrev-3405	106	36	taxpayer	taxpayer	NOUN
inlawrev-3405	106	37	may	may	AUX
inlawrev-3405	106	38	file	file	VERB
inlawrev-3405	106	39	a	a	DET
inlawrev-3405	106	40	petition	petition	NOUN
inlawrev-3405	106	41	with	with	ADP
inlawrev-3405	106	42	the	the	DET
inlawrev-3405	106	43	tax	tax	NOUN
inlawrev-3405	106	44	court	court	NOUN
inlawrev-3405	106	45	;	;	PUNCT
inlawrev-3405	106	46	if	if	SCONJ
inlawrev-3405	106	47	he	he	PRON
inlawrev-3405	106	48	does	do	VERB
inlawrev-3405	106	49	,	,	PUNCT
inlawrev-3405	106	50	no	no	DET
inlawrev-3405	106	51	assessment	assessment	NOUN
inlawrev-3405	106	52	may	may	AUX
inlawrev-3405	106	53	be	be	AUX
inlawrev-3405	106	54	made	make	VERB
inlawrev-3405	106	55	until	until	SCONJ
inlawrev-3405	106	56	the	the	DET
inlawrev-3405	106	57	court	court	NOUN
inlawrev-3405	106	58	's	's	PART
inlawrev-3405	106	59	decision	decision	NOUN
inlawrev-3405	106	60	is	be	AUX
inlawrev-3405	106	61	finalj	finalj	NOUN
inlawrev-3405	106	62	*	*	PUNCT
inlawrev-3405	106	63	if	if	SCONJ
inlawrev-3405	106	64	he	he	PRON
inlawrev-3405	106	65	does	do	AUX
inlawrev-3405	106	66	not	not	PART
inlawrev-3405	106	67	so	so	ADV
inlawrev-3405	106	68	file	file	VERB
inlawrev-3405	106	69	,	,	PUNCT
inlawrev-3405	106	70	the	the	DET
inlawrev-3405	106	71	service	service	NOUN
inlawrev-3405	106	72	may	may	AUX
inlawrev-3405	106	73	assess	assess	VERB
inlawrev-3405	106	74	the	the	DET
inlawrev-3405	106	75	tax	tax	NOUN
inlawrev-3405	106	76	following	follow	VERB
inlawrev-3405	106	77	the	the	DET
inlawrev-3405	106	78	ninetieth	ninetieth	ADJ
inlawrev-3405	106	79	day	day	NOUN
inlawrev-3405	106	80	after	after	SCONJ
inlawrev-3405	106	81	the	the	DET
inlawrev-3405	106	82	notice	notice	NOUN
inlawrev-3405	106	83	is	be	AUX
inlawrev-3405	106	84	sent	send	VERB
inlawrev-3405	106	85	.	.	PUNCT
inlawrev-3405	107	1	if	if	SCONJ
inlawrev-3405	107	2	a	a	DET
inlawrev-3405	107	3	petition	petition	NOUN
inlawrev-3405	107	4	is	be	AUX
inlawrev-3405	107	5	filed	file	VERB
inlawrev-3405	107	6	timely	timely	ADV
inlawrev-3405	107	7	with	with	ADP
inlawrev-3405	107	8	the	the	DET
inlawrev-3405	107	9	tax	tax	NOUN
inlawrev-3405	107	10	court	court	NOUN
inlawrev-3405	107	11	,	,	PUNCT
inlawrev-3405	107	12	the	the	DET
inlawrev-3405	107	13	taxpayer	taxpayer	NOUN
inlawrev-3405	107	14	must	must	AUX
inlawrev-3405	107	15	choose	choose	VERB
inlawrev-3405	107	16	the	the	DET
inlawrev-3405	107	17	location	location	NOUN
inlawrev-3405	107	18	of	of	ADP
inlawrev-3405	107	19	the	the	DET
inlawrev-3405	107	20	trial	trial	NOUN
inlawrev-3405	107	21	from	from	ADP
inlawrev-3405	107	22	one	one	NUM
inlawrev-3405	107	23	of	of	ADP
inlawrev-3405	107	24	approximately	approximately	ADV
inlawrev-3405	107	25	thirty	thirty	NUM
inlawrev-3405	107	26	cities	city	NOUN
inlawrev-3405	107	27	to	to	PART
inlawrev-3405	107	28	which	which	PRON
inlawrev-3405	107	29	the	the	DET
inlawrev-3405	107	30	court	court	NOUN
inlawrev-3405	107	31	travels	travel	VERB
inlawrev-3405	107	32	.	.	PUNCT
inlawrev-3405	108	1	the	the	DET
inlawrev-3405	108	2	district	district	NOUN
inlawrev-3405	108	3	counsel	counsel	NOUN
inlawrev-3405	108	4	ofthe	ofthe	ADJ
inlawrev-3405	108	5	internal	internal	ADJ
inlawrev-3405	108	6	revenue	revenue	NOUN
inlawrev-3405	108	7	service*^	service*^	NOUN
inlawrev-3405	108	8	for	for	ADP
inlawrev-3405	108	9	that	that	DET
inlawrev-3405	108	10	city	city	NOUN
inlawrev-3405	108	11	will	will	AUX
inlawrev-3405	108	12	answer	answer	VERB
inlawrev-3405	108	13	on	on	ADP
inlawrev-3405	108	14	behalf	behalf	NOUN
inlawrev-3405	108	15	of	of	ADP
inlawrev-3405	108	16	the	the	DET
inlawrev-3405	108	17	service.^^	service.^^	NOUN
inlawrev-3405	108	18	the	the	DET
inlawrev-3405	108	19	notice	notice	NOUN
inlawrev-3405	108	20	may	may	AUX
inlawrev-3405	108	21	also	also	ADV
inlawrev-3405	108	22	assert	assert	VERB
inlawrev-3405	108	23	that	that	SCONJ
inlawrev-3405	108	24	an	an	DET
inlawrev-3405	108	25	"	"	PUNCT
inlawrev-3405	108	26	addition	addition	NOUN
inlawrev-3405	108	27	to	to	ADP
inlawrev-3405	108	28	tax	tax	NOUN
inlawrev-3405	108	29	"	"	PUNCT
inlawrev-3405	108	30	(	(	PUNCT
inlawrev-3405	108	31	often	often	ADV
inlawrev-3405	108	32	called	call	VERB
inlawrev-3405	108	33	a	a	DET
inlawrev-3405	108	34	"	"	PUNCT
inlawrev-3405	108	35	penalty	penalty	NOUN
inlawrev-3405	108	36	"	"	PUNCT
inlawrev-3405	108	37	)	)	PUNCT
inlawrev-3405	108	38	is	be	AUX
inlawrev-3405	108	39	due	due	ADJ
inlawrev-3405	108	40	because	because	SCONJ
inlawrev-3405	108	41	the	the	DET
inlawrev-3405	108	42	taxpayer	taxpayer	NOUN
inlawrev-3405	108	43	is	be	AUX
inlawrev-3405	108	44	alleged	allege	VERB
inlawrev-3405	108	45	to	to	PART
inlawrev-3405	108	46	have	have	AUX
inlawrev-3405	108	47	been	be	AUX
inlawrev-3405	108	48	fraudulent.^	fraudulent.^	NOUN
inlawrev-3405	108	49	'	'	PUNCT
inlawrev-3405	108	50	in	in	ADP
inlawrev-3405	108	51	virtually	virtually	ADV
inlawrev-3405	108	52	all	all	PRON
inlawrev-3405	108	53	civil	civil	ADJ
inlawrev-3405	108	54	fraud	fraud	NOUN
inlawrev-3405	108	55	cases	case	NOUN
inlawrev-3405	108	56	,	,	PUNCT
inlawrev-3405	108	57	the	the	DET
inlawrev-3405	108	58	taxpayer	taxpayer	NOUN
inlawrev-3405	108	59	must	must	AUX
inlawrev-3405	108	60	litigate	litigate	VERB
inlawrev-3405	108	61	in	in	ADP
inlawrev-3405	108	62	the	the	DET
inlawrev-3405	108	63	tax	tax	NOUN
inlawrev-3405	108	64	court	court	NOUN
inlawrev-3405	108	65	,	,	PUNCT
inlawrev-3405	108	66	because	because	SCONJ
inlawrev-3405	108	67	paying	pay	VERB
inlawrev-3405	108	68	the	the	DET
inlawrev-3405	108	69	entire	entire	ADJ
inlawrev-3405	108	70	sum	sum	NOUN
inlawrev-3405	108	71	asserted	assert	VERB
inlawrev-3405	108	72	and	and	CCONJ
inlawrev-3405	108	73	suing	sue	VERB
inlawrev-3405	108	74	for	for	ADP
inlawrev-3405	108	75	a	a	DET
inlawrev-3405	108	76	refund	refund	NOUN
inlawrev-3405	108	77	may	may	AUX
inlawrev-3405	108	78	be	be	AUX
inlawrev-3405	108	79	literally	literally	ADV
inlawrev-3405	108	80	impossible.^^	impossible.^^	NUM
inlawrev-3405	108	81	15	15	NUM
inlawrev-3405	108	82	.	.	PUNCT
inlawrev-3405	109	1	see	see	VERB
inlawrev-3405	109	2	supra	supra	PROPN
inlawrev-3405	109	3	note	note	PROPN
inlawrev-3405	109	4	\	\	PROPN
inlawrev-3405	109	5	.	.	PUNCT
inlawrev-3405	110	1	16	16	NUM
inlawrev-3405	110	2	.	.	PUNCT
inlawrev-3405	111	1	a	a	DET
inlawrev-3405	111	2	deficiency	deficiency	NOUN
inlawrev-3405	111	3	assessment	assessment	NOUN
inlawrev-3405	111	4	pursuant	pursuant	ADJ
inlawrev-3405	111	5	to	to	ADP
inlawrev-3405	111	6	i.r.c	i.r.c	NOUN
inlawrev-3405	111	7	.	.	PUNCT
inlawrev-3405	112	1	§	§	PROPN
inlawrev-3405	112	2	6201	6201	NUM
inlawrev-3405	112	3	(	(	PUNCT
inlawrev-3405	112	4	1999	1999	NUM
inlawrev-3405	112	5	)	)	PUNCT
inlawrev-3405	112	6	is	be	AUX
inlawrev-3405	112	7	a	a	DET
inlawrev-3405	112	8	recording	recording	NOUN
inlawrev-3405	112	9	of	of	ADP
inlawrev-3405	112	10	the	the	DET
inlawrev-3405	112	11	taxpayer	taxpayer	NOUN
inlawrev-3405	112	12	's	's	PART
inlawrev-3405	112	13	liability	liability	NOUN
inlawrev-3405	112	14	for	for	ADP
inlawrev-3405	112	15	a	a	DET
inlawrev-3405	112	16	given	give	VERB
inlawrev-3405	112	17	taxable	taxable	ADJ
inlawrev-3405	112	18	year	year	NOUN
inlawrev-3405	112	19	;	;	PUNCT
inlawrev-3405	112	20	it	it	PRON
inlawrev-3405	112	21	is	be	AUX
inlawrev-3405	112	22	not	not	PART
inlawrev-3405	112	23	a	a	DET
inlawrev-3405	112	24	public	public	ADJ
inlawrev-3405	112	25	document	document	NOUN
inlawrev-3405	112	26	,	,	PUNCT
inlawrev-3405	112	27	but	but	CCONJ
inlawrev-3405	112	28	it	it	PRON
inlawrev-3405	112	29	is	be	AUX
inlawrev-3405	112	30	entered	enter	VERB
inlawrev-3405	112	31	within	within	ADP
inlawrev-3405	112	32	the	the	DET
inlawrev-3405	112	33	service	service	NOUN
inlawrev-3405	112	34	's	's	PART
inlawrev-3405	112	35	records	record	NOUN
inlawrev-3405	112	36	.	.	PUNCT
inlawrev-3405	113	1	see	see	VERB
inlawrev-3405	113	2	i.r.c	i.r.c	NOUN
inlawrev-3405	113	3	.	.	PUNCT
inlawrev-3405	114	1	§	§	PROPN
inlawrev-3405	114	2	6203	6203	NUM
inlawrev-3405	114	3	;	;	PUNCT
inlawrev-3405	114	4	treas	treas	PROPN
inlawrev-3405	114	5	.	.	PUNCT
inlawrev-3405	115	1	reg	reg	PROPN
inlawrev-3405	115	2	.	.	PUNCT
inlawrev-3405	116	1	§	§	PROPN
inlawrev-3405	116	2	301.6203	301.6203	NUM
inlawrev-3405	116	3	-	-	SYM
inlawrev-3405	116	4	1	1	NUM
inlawrev-3405	116	5	(	(	PUNCT
inlawrev-3405	116	6	as	as	SCONJ
inlawrev-3405	116	7	amended	amend	VERB
inlawrev-3405	116	8	in	in	ADP
inlawrev-3405	116	9	1960	1960	NUM
inlawrev-3405	116	10	)	)	PUNCT
inlawrev-3405	116	11	.	.	PUNCT
inlawrev-3405	117	1	no	no	DET
inlawrev-3405	117	2	assessment	assessment	NOUN
inlawrev-3405	117	3	(	(	PUNCT
inlawrev-3405	117	4	other	other	ADJ
inlawrev-3405	117	5	than	than	ADP
inlawrev-3405	117	6	ajeopardy	ajeopardy	ADJ
inlawrev-3405	117	7	assessment	assessment	NOUN
inlawrev-3405	117	8	pursuant	pursuant	ADJ
inlawrev-3405	117	9	to	to	ADP
inlawrev-3405	117	10	i.r.c	i.r.c	NOUN
inlawrev-3405	117	11	.	.	PUNCT
inlawrev-3405	118	1	§	§	PROPN
inlawrev-3405	118	2	633	633	NUM
inlawrev-3405	118	3	1	1	NUM
inlawrev-3405	118	4	,	,	PUNCT
inlawrev-3405	118	5	which	which	PRON
inlawrev-3405	118	6	is	be	AUX
inlawrev-3405	118	7	beyond	beyond	ADP
inlawrev-3405	118	8	the	the	DET
inlawrev-3405	118	9	scope	scope	NOUN
inlawrev-3405	118	10	of	of	ADP
inlawrev-3405	118	11	this	this	DET
inlawrev-3405	118	12	article	article	NOUN
inlawrev-3405	118	13	)	)	PUNCT
inlawrev-3405	118	14	may	may	AUX
inlawrev-3405	118	15	be	be	AUX
inlawrev-3405	118	16	made	make	VERB
inlawrev-3405	118	17	before	before	SCONJ
inlawrev-3405	118	18	the	the	DET
inlawrev-3405	118	19	taxpayer	taxpayer	NOUN
inlawrev-3405	118	20	is	be	AUX
inlawrev-3405	118	21	sent	send	VERB
inlawrev-3405	118	22	a	a	DET
inlawrev-3405	118	23	statutory	statutory	ADJ
inlawrev-3405	118	24	notice	notice	NOUN
inlawrev-3405	118	25	of	of	ADP
inlawrev-3405	118	26	intent	intent	NOUN
inlawrev-3405	118	27	to	to	PART
inlawrev-3405	118	28	assess	assess	VERB
inlawrev-3405	118	29	,	,	PUNCT
inlawrev-3405	118	30	pursuant	pursuant	ADJ
inlawrev-3405	118	31	to	to	ADP
inlawrev-3405	118	32	i.r.c	i.r.c	NOUN
inlawrev-3405	118	33	.	.	PUNCT
inlawrev-3405	119	1	§	§	PROPN
inlawrev-3405	119	2	6212	6212	NUM
inlawrev-3405	119	3	.	.	PUNCT
inlawrev-3405	120	1	this	this	DET
inlawrev-3405	120	2	notice	notice	NOUN
inlawrev-3405	120	3	states	state	VERB
inlawrev-3405	120	4	that	that	SCONJ
inlawrev-3405	120	5	if	if	SCONJ
inlawrev-3405	120	6	the	the	DET
inlawrev-3405	120	7	taxpayer	taxpayer	NOUN
inlawrev-3405	120	8	does	do	AUX
inlawrev-3405	120	9	not	not	PART
inlawrev-3405	120	10	submit	submit	VERB
inlawrev-3405	120	11	a	a	DET
inlawrev-3405	120	12	petition	petition	NOUN
inlawrev-3405	120	13	to	to	ADP
inlawrev-3405	120	14	the	the	DET
inlawrev-3405	120	15	tax	tax	NOUN
inlawrev-3405	120	16	court	court	NOUN
inlawrev-3405	120	17	within	within	ADP
inlawrev-3405	120	18	90	90	NUM
inlawrev-3405	120	19	days	day	NOUN
inlawrev-3405	120	20	,	,	PUNCT
inlawrev-3405	120	21	see	see	VERB
inlawrev-3405	120	22	i.r.c	i.r.c	NOUN
inlawrev-3405	120	23	.	.	PUNCT
inlawrev-3405	121	1	§	§	PROPN
inlawrev-3405	121	2	6213	6213	NUM
inlawrev-3405	121	3	,	,	PUNCT
inlawrev-3405	121	4	assessment	assessment	NOUN
inlawrev-3405	121	5	may	may	AUX
inlawrev-3405	121	6	be	be	AUX
inlawrev-3405	121	7	made	make	VERB
inlawrev-3405	121	8	on	on	ADP
inlawrev-3405	121	9	the	the	DET
inlawrev-3405	121	10	91st	91st	ADJ
inlawrev-3405	121	11	day	day	NOUN
inlawrev-3405	121	12	after	after	ADP
inlawrev-3405	121	13	the	the	DET
inlawrev-3405	121	14	mailing	mail	VERB
inlawrev-3405	121	15	ofthe	ofthe	NOUN
inlawrev-3405	121	16	notice	notice	NOUN
inlawrev-3405	121	17	.	.	PUNCT
inlawrev-3405	122	1	ifa	ifa	PROPN
inlawrev-3405	122	2	petition	petition	PROPN
inlawrev-3405	122	3	is	be	AUX
inlawrev-3405	122	4	filed	file	VERB
inlawrev-3405	122	5	with	with	ADP
inlawrev-3405	122	6	the	the	DET
inlawrev-3405	122	7	tax	tax	NOUN
inlawrev-3405	122	8	court	court	NOUN
inlawrev-3405	122	9	,	,	PUNCT
inlawrev-3405	122	10	no	no	DET
inlawrev-3405	122	11	assessment	assessment	NOUN
inlawrev-3405	122	12	may	may	AUX
inlawrev-3405	122	13	be	be	AUX
inlawrev-3405	122	14	made	make	VERB
inlawrev-3405	122	15	until	until	SCONJ
inlawrev-3405	122	16	the	the	DET
inlawrev-3405	122	17	tax	tax	NOUN
inlawrev-3405	122	18	court	court	NOUN
inlawrev-3405	122	19	's	's	PART
inlawrev-3405	122	20	decision	decision	NOUN
inlawrev-3405	122	21	becomes	become	VERB
inlawrev-3405	122	22	final	final	ADJ
inlawrev-3405	122	23	.	.	PUNCT
inlawrev-3405	123	1	see	see	VERB
inlawrev-3405	123	2	i.r.c	i.r.c	NOUN
inlawrev-3405	123	3	.	.	PUNCT
inlawrev-3405	124	1	§	§	PROPN
inlawrev-3405	124	2	7481	7481	NUM
inlawrev-3405	124	3	.	.	PUNCT
inlawrev-3405	125	1	assessment	assessment	NOUN
inlawrev-3405	125	2	creates	create	VERB
inlawrev-3405	125	3	a	a	DET
inlawrev-3405	125	4	debt	debt	NOUN
inlawrev-3405	125	5	owed	owe	VERB
inlawrev-3405	125	6	by	by	ADP
inlawrev-3405	125	7	the	the	DET
inlawrev-3405	125	8	taxpayer	taxpayer	NOUN
inlawrev-3405	125	9	to	to	ADP
inlawrev-3405	125	10	the	the	DET
inlawrev-3405	125	11	treasury	treasury	NOUN
inlawrev-3405	125	12	.	.	PUNCT
inlawrev-3405	126	1	see	see	VERB
inlawrev-3405	126	2	bull	bull	PROPN
inlawrev-3405	126	3	v.	v.	ADP
inlawrev-3405	126	4	united	united	PROPN
inlawrev-3405	126	5	states	states	PROPN
inlawrev-3405	126	6	,	,	PUNCT
inlawrev-3405	126	7	295	295	NUM
inlawrev-3405	126	8	u.s	u.s	PROPN
inlawrev-3405	126	9	.	.	PROPN
inlawrev-3405	126	10	247	247	NUM
inlawrev-3405	126	11	,	,	PUNCT
inlawrev-3405	126	12	259	259	NUM
inlawrev-3405	126	13	(	(	PUNCT
inlawrev-3405	126	14	1935	1935	NUM
inlawrev-3405	126	15	)	)	PUNCT
inlawrev-3405	126	16	.	.	PUNCT
inlawrev-3405	127	1	this	this	DET
inlawrev-3405	127	2	debt	debt	NOUN
inlawrev-3405	127	3	may	may	AUX
inlawrev-3405	127	4	be	be	AUX
inlawrev-3405	127	5	collected	collect	VERB
inlawrev-3405	127	6	by	by	ADP
inlawrev-3405	127	7	levy	levy	NOUN
inlawrev-3405	127	8	.	.	PUNCT
inlawrev-3405	128	1	i.r.c	i.r.c	NOUN
inlawrev-3405	128	2	.	.	PUNCT
inlawrev-3405	129	1	§	§	PROPN
inlawrev-3405	129	2	6331	6331	NUM
inlawrev-3405	129	3	.	.	PUNCT
inlawrev-3405	130	1	1	1	NUM
inlawrev-3405	130	2	7	7	NUM
inlawrev-3405	130	3	.	.	PUNCT
inlawrev-3405	130	4	see	see	VERB
inlawrev-3405	130	5	i.r.c	i.r.c	NOUN
inlawrev-3405	130	6	.	.	PUNCT
inlawrev-3405	131	1	§	§	PROPN
inlawrev-3405	131	2	62	62	NUM
inlawrev-3405	131	3	1	1	NUM
inlawrev-3405	131	4	3	3	NUM
inlawrev-3405	131	5	(	(	PUNCT
inlawrev-3405	131	6	a	a	NOUN
inlawrev-3405	131	7	)	)	PUNCT
inlawrev-3405	131	8	(	(	PUNCT
inlawrev-3405	131	9	this	this	DET
inlawrev-3405	131	10	issue	issue	NOUN
inlawrev-3405	131	11	is	be	AUX
inlawrev-3405	131	12	the	the	DET
inlawrev-3405	131	13	same	same	ADJ
inlawrev-3405	131	14	before	before	ADV
inlawrev-3405	131	15	and	and	CCONJ
inlawrev-3405	131	16	after	after	ADP
inlawrev-3405	131	17	amendment	amendment	NOUN
inlawrev-3405	131	18	in	in	ADP
inlawrev-3405	131	19	1	1	NUM
inlawrev-3405	131	20	998	998	NUM
inlawrev-3405	131	21	by	by	ADP
inlawrev-3405	131	22	p.l	p.l	PROPN
inlawrev-3405	131	23	.	.	PROPN
inlawrev-3405	131	24	105	105	NUM
inlawrev-3405	131	25	-	-	SYM
inlawrev-3405	131	26	206	206	NUM
inlawrev-3405	131	27	)	)	PUNCT
inlawrev-3405	131	28	.	.	PUNCT
inlawrev-3405	132	1	18	18	NUM
inlawrev-3405	132	2	.	.	PUNCT
inlawrev-3405	132	3	see	see	VERB
inlawrev-3405	132	4	i	i	PRON
inlawrev-3405	132	5	d.	d.	PROPN
inlawrev-3405	132	6	19	19	NUM
inlawrev-3405	132	7	.	.	PUNCT
inlawrev-3405	133	1	in	in	ADP
inlawrev-3405	133	2	the	the	DET
inlawrev-3405	133	3	tax	tax	NOUN
inlawrev-3405	133	4	court	court	NOUN
inlawrev-3405	133	5	the	the	DET
inlawrev-3405	133	6	service	service	NOUN
inlawrev-3405	133	7	is	be	AUX
inlawrev-3405	133	8	represented	represent	VERB
inlawrev-3405	133	9	by	by	ADP
inlawrev-3405	133	10	the	the	DET
inlawrev-3405	133	11	local	local	ADJ
inlawrev-3405	133	12	office	office	NOUN
inlawrev-3405	133	13	of	of	ADP
inlawrev-3405	133	14	the	the	DET
inlawrev-3405	133	15	district	district	NOUN
inlawrev-3405	133	16	counsel	counsel	NOUN
inlawrev-3405	133	17	,	,	PUNCT
inlawrev-3405	133	18	a	a	DET
inlawrev-3405	133	19	subordinate	subordinate	NOUN
inlawrev-3405	133	20	of	of	ADP
inlawrev-3405	133	21	the	the	DET
inlawrev-3405	133	22	office	office	NOUN
inlawrev-3405	133	23	of	of	ADP
inlawrev-3405	133	24	general	general	ADJ
inlawrev-3405	133	25	counsel	counsel	NOUN
inlawrev-3405	133	26	to	to	ADP
inlawrev-3405	133	27	the	the	DET
inlawrev-3405	133	28	internal	internal	ADJ
inlawrev-3405	133	29	revenue	revenue	NOUN
inlawrev-3405	133	30	service	service	NOUN
inlawrev-3405	133	31	.	.	PUNCT
inlawrev-3405	134	1	20	20	NUM
inlawrev-3405	134	2	.	.	PUNCT
inlawrev-3405	134	3	i.r.c	i.r.c	NOUN
inlawrev-3405	134	4	.	.	PUNCT
inlawrev-3405	135	1	§	§	PROPN
inlawrev-3405	135	2	§	§	PROPN
inlawrev-3405	135	3	7444	7444	NUM
inlawrev-3405	135	4	&	&	CCONJ
inlawrev-3405	135	5	7460	7460	NUM
inlawrev-3405	135	6	authorizes	authorize	VERB
inlawrev-3405	135	7	the	the	DET
inlawrev-3405	135	8	chief	chief	ADJ
inlawrev-3405	135	9	judge	judge	NOUN
inlawrev-3405	135	10	to	to	PART
inlawrev-3405	135	11	form	form	VERB
inlawrev-3405	135	12	"	"	PUNCT
inlawrev-3405	135	13	divisions	division	NOUN
inlawrev-3405	135	14	"	"	PUNCT
inlawrev-3405	135	15	of	of	ADP
inlawrev-3405	135	16	the	the	DET
inlawrev-3405	135	17	court	court	NOUN
inlawrev-3405	135	18	.	.	PUNCT
inlawrev-3405	136	1	typically	typically	ADV
inlawrev-3405	136	2	onejudge	onejudge	NOUN
inlawrev-3405	136	3	will	will	AUX
inlawrev-3405	136	4	be	be	AUX
inlawrev-3405	136	5	assigned	assign	VERB
inlawrev-3405	136	6	as	as	ADP
inlawrev-3405	136	7	a	a	DET
inlawrev-3405	136	8	"	"	PUNCT
inlawrev-3405	136	9	division	division	NOUN
inlawrev-3405	136	10	"	"	PUNCT
inlawrev-3405	136	11	to	to	ADP
inlawrev-3405	136	12	each	each	PRON
inlawrev-3405	136	13	of	of	ADP
inlawrev-3405	136	14	approximately	approximately	ADV
inlawrev-3405	136	15	thirty	thirty	NUM
inlawrev-3405	136	16	cities	city	NOUN
inlawrev-3405	136	17	in	in	ADP
inlawrev-3405	136	18	which	which	PRON
inlawrev-3405	136	19	the	the	DET
inlawrev-3405	136	20	court	court	NOUN
inlawrev-3405	136	21	sits	sit	VERB
inlawrev-3405	136	22	.	.	PUNCT
inlawrev-3405	137	1	some	some	PRON
inlawrev-3405	137	2	of	of	ADP
inlawrev-3405	137	3	the	the	DET
inlawrev-3405	137	4	larger	large	ADJ
inlawrev-3405	137	5	cities	city	NOUN
inlawrev-3405	137	6	have	have	VERB
inlawrev-3405	137	7	more	more	ADJ
inlawrev-3405	137	8	than	than	ADP
inlawrev-3405	137	9	one	one	NUM
inlawrev-3405	137	10	session	session	NOUN
inlawrev-3405	137	11	per	per	ADP
inlawrev-3405	137	12	year	year	NOUN
inlawrev-3405	137	13	.	.	PUNCT
inlawrev-3405	138	1	2	2	NUM
inlawrev-3405	138	2	1	1	NUM
inlawrev-3405	138	3	.	.	PUNCT
inlawrev-3405	139	1	this	this	DET
inlawrev-3405	139	2	article	article	NOUN
inlawrev-3405	139	3	deals	deal	VERB
inlawrev-3405	139	4	only	only	ADV
inlawrev-3405	139	5	with	with	ADP
inlawrev-3405	139	6	the	the	DET
inlawrev-3405	139	7	addition	addition	NOUN
inlawrev-3405	139	8	to	to	ADP
inlawrev-3405	139	9	tax	tax	NOUN
inlawrev-3405	139	10	due	due	ADP
inlawrev-3405	139	11	to	to	ADP
inlawrev-3405	139	12	fraud	fraud	VERB
inlawrev-3405	139	13	under	under	ADP
inlawrev-3405	139	14	i.r.c	i.r.c	NOUN
inlawrev-3405	139	15	.	.	PUNCT
inlawrev-3405	140	1	§	§	PROPN
inlawrev-3405	140	2	6663	6663	NUM
inlawrev-3405	140	3	.	.	PUNCT
inlawrev-3405	141	1	other	other	ADJ
inlawrev-3405	141	2	additions	addition	NOUN
inlawrev-3405	141	3	to	to	PART
inlawrev-3405	141	4	tax	tax	VERB
inlawrev-3405	141	5	,	,	PUNCT
inlawrev-3405	141	6	such	such	ADJ
inlawrev-3405	141	7	as	as	ADP
inlawrev-3405	141	8	the	the	DET
inlawrev-3405	141	9	accuracy	accuracy	NOUN
inlawrev-3405	141	10	-	-	PUNCT
inlawrev-3405	141	11	related	relate	VERB
inlawrev-3405	141	12	penalty	penalty	NOUN
inlawrev-3405	141	13	of	of	ADP
inlawrev-3405	141	14	i.r.c	i.r.c	NOUN
inlawrev-3405	141	15	.	.	PUNCT
inlawrev-3405	142	1	§	§	PROPN
inlawrev-3405	142	2	6662	6662	NUM
inlawrev-3405	142	3	and	and	CCONJ
inlawrev-3405	142	4	the	the	DET
inlawrev-3405	142	5	failure	failure	NOUN
inlawrev-3405	142	6	to	to	PART
inlawrev-3405	142	7	file	file	VERB
inlawrev-3405	142	8	or	or	CCONJ
inlawrev-3405	142	9	pay	pay	VERB
inlawrev-3405	142	10	penalty	penalty	NOUN
inlawrev-3405	142	11	of	of	ADP
inlawrev-3405	142	12	i.r.c	i.r.c	NOUN
inlawrev-3405	142	13	.	.	PUNCT
inlawrev-3405	143	1	§	§	PROPN
inlawrev-3405	143	2	6651	6651	NUM
inlawrev-3405	143	3	are	be	AUX
inlawrev-3405	143	4	beyond	beyond	ADP
inlawrev-3405	143	5	the	the	DET
inlawrev-3405	143	6	scope	scope	NOUN
inlawrev-3405	143	7	of	of	ADP
inlawrev-3405	143	8	this	this	DET
inlawrev-3405	143	9	article	article	NOUN
inlawrev-3405	143	10	.	.	PUNCT
inlawrev-3405	144	1	22	22	NUM
inlawrev-3405	144	2	.	.	PUNCT
inlawrev-3405	145	1	in	in	ADP
inlawrev-3405	145	2	theory	theory	NOUN
inlawrev-3405	145	3	,	,	PUNCT
inlawrev-3405	145	4	one	one	PRON
inlawrev-3405	145	5	could	could	AUX
inlawrev-3405	145	6	pay	pay	VERB
inlawrev-3405	145	7	the	the	DET
inlawrev-3405	145	8	entire	entire	ADJ
inlawrev-3405	145	9	deficiency	deficiency	NOUN
inlawrev-3405	145	10	asserted	assert	VERB
inlawrev-3405	145	11	and	and	CCONJ
inlawrev-3405	145	12	sue	sue	VERB
inlawrev-3405	145	13	for	for	ADP
inlawrev-3405	145	14	a	a	DET
inlawrev-3405	145	15	refund	refund	NOUN
inlawrev-3405	145	16	in	in	ADP
inlawrev-3405	145	17	the	the	DET
inlawrev-3405	145	18	united	united	PROPN
inlawrev-3405	145	19	states	states	PROPN
inlawrev-3405	145	20	district	district	PROPN
inlawrev-3405	145	21	court	court	NOUN
inlawrev-3405	145	22	(	(	PUNCT
inlawrev-3405	145	23	where	where	SCONJ
inlawrev-3405	145	24	there	there	PRON
inlawrev-3405	145	25	is	be	VERB
inlawrev-3405	145	26	a	a	DET
inlawrev-3405	145	27	right	right	NOUN
inlawrev-3405	145	28	to	to	ADP
inlawrev-3405	145	29	a	a	DET
inlawrev-3405	145	30	jury	jury	NOUN
inlawrev-3405	145	31	)	)	PUNCT
inlawrev-3405	145	32	or	or	CCONJ
inlawrev-3405	145	33	in	in	ADP
inlawrev-3405	145	34	the	the	DET
inlawrev-3405	145	35	united	united	PROPN
inlawrev-3405	145	36	states	states	PROPN
inlawrev-3405	145	37	court	court	PROPN
inlawrev-3405	145	38	of	of	ADP
inlawrev-3405	145	39	federal	federal	ADJ
inlawrev-3405	145	40	claims	claim	NOUN
inlawrev-3405	145	41	.	.	PUNCT
inlawrev-3405	146	1	see	see	VERB
inlawrev-3405	146	2	28	28	NUM
inlawrev-3405	146	3	u.s.c	u.s.c	ADJ
inlawrev-3405	146	4	.	.	PUNCT
inlawrev-3405	147	1	§	§	PROPN
inlawrev-3405	147	2	1346	1346	NUM
inlawrev-3405	147	3	(	(	PUNCT
inlawrev-3405	147	4	a	a	NOUN
inlawrev-3405	147	5	)	)	PUNCT
inlawrev-3405	147	6	(	(	PUNCT
inlawrev-3405	147	7	1	1	NUM
inlawrev-3405	147	8	)	)	PUNCT
inlawrev-3405	147	9	(	(	PUNCT
inlawrev-3405	147	10	1994	1994	NUM
inlawrev-3405	147	11	)	)	PUNCT
inlawrev-3405	147	12	.	.	PUNCT
inlawrev-3405	148	1	however	however	ADV
inlawrev-3405	148	2	,	,	PUNCT
inlawrev-3405	148	3	in	in	ADP
inlawrev-3405	148	4	flora	flora	NOUN
inlawrev-3405	148	5	v.	v.	ADP
inlawrev-3405	148	6	united	united	PROPN
inlawrev-3405	148	7	states	states	PROPN
inlawrev-3405	148	8	,	,	PUNCT
inlawrev-3405	148	9	362	362	NUM
inlawrev-3405	148	10	u.s	u.s	PROPN
inlawrev-3405	148	11	.	.	PROPN
inlawrev-3405	148	12	145	145	NUM
inlawrev-3405	148	13	(	(	PUNCT
inlawrev-3405	148	14	1960	1960	NUM
inlawrev-3405	148	15	)	)	PUNCT
inlawrev-3405	148	16	,	,	PUNCT
inlawrev-3405	148	17	the	the	DET
inlawrev-3405	148	18	court	court	NOUN
inlawrev-3405	148	19	ruled	rule	VERB
inlawrev-3405	148	20	that	that	SCONJ
inlawrev-3405	148	21	the	the	DET
inlawrev-3405	148	22	entire	entire	ADJ
inlawrev-3405	148	23	tax	tax	NOUN
inlawrev-3405	148	24	assessed	assess	VERB
inlawrev-3405	148	25	must	must	AUX
inlawrev-3405	148	26	be	be	AUX
inlawrev-3405	148	27	paid	pay	VERB
inlawrev-3405	148	28	before	before	SCONJ
inlawrev-3405	148	29	a	a	DET
inlawrev-3405	148	30	refund	refund	NOUN
inlawrev-3405	148	31	suit	suit	NOUN
inlawrev-3405	148	32	may	may	AUX
inlawrev-3405	148	33	be	be	AUX
inlawrev-3405	148	34	brought	bring	VERB
inlawrev-3405	148	35	.	.	PUNCT
inlawrev-3405	149	1	522	522	NUM
inlawrev-3405	149	2	indiana	indiana	PROPN
inlawrev-3405	149	3	law	law	NOUN
inlawrev-3405	149	4	review	review	NOUN
inlawrev-3405	149	5	[	[	X
inlawrev-3405	149	6	vol	vol	NOUN
inlawrev-3405	149	7	.	.	PUNCT
inlawrev-3405	150	1	33:517	33:517	NUM
inlawrev-3405	150	2	in	in	ADP
inlawrev-3405	150	3	addition	addition	NOUN
inlawrev-3405	150	4	,	,	PUNCT
inlawrev-3405	150	5	in	in	ADP
inlawrev-3405	150	6	the	the	DET
inlawrev-3405	150	7	vast	vast	ADJ
inlawrev-3405	150	8	majority	majority	NOUN
inlawrev-3405	150	9	ofcivil	ofcivil	NOUN
inlawrev-3405	150	10	fraud	fraud	NOUN
inlawrev-3405	150	11	cases	case	NOUN
inlawrev-3405	150	12	,	,	PUNCT
inlawrev-3405	150	13	taxpayers	taxpayer	NOUN
inlawrev-3405	150	14	simply	simply	ADV
inlawrev-3405	150	15	can	can	AUX
inlawrev-3405	150	16	not	not	PART
inlawrev-3405	150	17	afford	afford	VERB
inlawrev-3405	150	18	to	to	PART
inlawrev-3405	150	19	pay	pay	VERB
inlawrev-3405	150	20	for	for	ADP
inlawrev-3405	150	21	private	private	ADJ
inlawrev-3405	150	22	counsel	counsel	NOUN
inlawrev-3405	150	23	,	,	PUNCT
inlawrev-3405	150	24	therefore	therefore	ADV
inlawrev-3405	150	25	they	they	PRON
inlawrev-3405	150	26	must	must	AUX
inlawrev-3405	150	27	appear	appear	VERB
inlawrev-3405	150	28	pro	pro	ADJ
inlawrev-3405	150	29	se.^^	se.^^	NOUN
inlawrev-3405	150	30	aside	aside	ADV
inlawrev-3405	150	31	from	from	ADP
inlawrev-3405	150	32	the	the	DET
inlawrev-3405	150	33	fact	fact	NOUN
inlawrev-3405	150	34	that	that	SCONJ
inlawrev-3405	150	35	any	any	DET
inlawrev-3405	150	36	pro	pro	X
inlawrev-3405	150	37	se	se	PROPN
inlawrev-3405	150	38	taxpayer	taxpayer	PROPN
inlawrev-3405	150	39	has	have	AUX
inlawrev-3405	150	40	many	many	ADJ
inlawrev-3405	150	41	distinct	distinct	ADJ
inlawrev-3405	150	42	disadvantages	disadvantage	NOUN
inlawrev-3405	150	43	when	when	SCONJ
inlawrev-3405	150	44	he	he	PRON
inlawrev-3405	150	45	is	be	AUX
inlawrev-3405	150	46	opposed	oppose	VERB
inlawrev-3405	150	47	by	by	ADP
inlawrev-3405	150	48	an	an	DET
inlawrev-3405	150	49	attorney	attorney	NOUN
inlawrev-3405	150	50	for	for	ADP
inlawrev-3405	150	51	the	the	DET
inlawrev-3405	150	52	service	service	NOUN
inlawrev-3405	150	53	,	,	PUNCT
inlawrev-3405	150	54	he	he	PRON
inlawrev-3405	150	55	may	may	AUX
inlawrev-3405	150	56	concede	concede	VERB
inlawrev-3405	150	57	matters	matter	NOUN
inlawrev-3405	150	58	that	that	PRON
inlawrev-3405	150	59	should	should	AUX
inlawrev-3405	150	60	perhaps	perhaps	ADV
inlawrev-3405	150	61	have	have	AUX
inlawrev-3405	150	62	been	be	AUX
inlawrev-3405	150	63	tried	try	VERB
inlawrev-3405	150	64	,	,	PUNCT
inlawrev-3405	150	65	and	and	CCONJ
inlawrev-3405	150	66	he	he	PRON
inlawrev-3405	150	67	may	may	AUX
inlawrev-3405	150	68	feel	feel	VERB
inlawrev-3405	150	69	pressured	pressured	ADJ
inlawrev-3405	150	70	to	to	PART
inlawrev-3405	150	71	accept	accept	VERB
inlawrev-3405	150	72	the	the	DET
inlawrev-3405	150	73	service	service	NOUN
inlawrev-3405	150	74	's	's	PART
inlawrev-3405	150	75	settlement	settlement	NOUN
inlawrev-3405	150	76	offers	offer	NOUN
inlawrev-3405	150	77	,	,	PUNCT
inlawrev-3405	150	78	even	even	ADV
inlawrev-3405	150	79	ifthey	ifthey	PROPN
inlawrev-3405	150	80	otherwise	otherwise	ADV
inlawrev-3405	150	81	would	would	AUX
inlawrev-3405	150	82	seem	seem	VERB
inlawrev-3405	150	83	unreasonable	unreasonable	ADJ
inlawrev-3405	150	84	.	.	PUNCT
inlawrev-3405	151	1	in	in	ADP
inlawrev-3405	151	2	addition	addition	NOUN
inlawrev-3405	151	3	,	,	PUNCT
inlawrev-3405	151	4	since	since	SCONJ
inlawrev-3405	151	5	most	most	ADJ
inlawrev-3405	151	6	cases	case	NOUN
inlawrev-3405	151	7	dealing	deal	VERB
inlawrev-3405	151	8	with	with	ADP
inlawrev-3405	151	9	civil	civil	ADJ
inlawrev-3405	151	10	fraud	fraud	NOUN
inlawrev-3405	151	11	are	be	AUX
inlawrev-3405	151	12	pro	pro	ADJ
inlawrev-3405	151	13	se	se	X
inlawrev-3405	151	14	,	,	PUNCT
inlawrev-3405	151	15	the	the	DET
inlawrev-3405	151	16	precedential	precedential	ADJ
inlawrev-3405	151	17	value	value	NOUN
inlawrev-3405	151	18	of	of	ADP
inlawrev-3405	151	19	such	such	ADJ
inlawrev-3405	151	20	cases	case	NOUN
inlawrev-3405	151	21	should	should	AUX
inlawrev-3405	151	22	be	be	AUX
inlawrev-3405	151	23	diminished	diminish	VERB
inlawrev-3405	151	24	.	.	PUNCT
inlawrev-3405	152	1	when	when	SCONJ
inlawrev-3405	152	2	they	they	PRON
inlawrev-3405	152	3	are	be	AUX
inlawrev-3405	152	4	not	not	PART
inlawrev-3405	152	5	,	,	PUNCT
inlawrev-3405	152	6	the	the	DET
inlawrev-3405	152	7	path	path	NOUN
inlawrev-3405	152	8	is	be	AUX
inlawrev-3405	152	9	made	make	VERB
inlawrev-3405	152	10	more	more	ADV
inlawrev-3405	152	11	difficult	difficult	ADJ
inlawrev-3405	152	12	for	for	ADP
inlawrev-3405	152	13	future	future	ADJ
inlawrev-3405	152	14	litigants	litigant	NOUN
inlawrev-3405	152	15	.	.	PUNCT
inlawrev-3405	153	1	moreover	moreover	ADV
inlawrev-3405	153	2	,	,	PUNCT
inlawrev-3405	153	3	an	an	DET
inlawrev-3405	153	4	indigent	indigent	ADJ
inlawrev-3405	153	5	petitioner	petitioner	NOUN
inlawrev-3405	153	6	's	's	PART
inlawrev-3405	153	7	inability	inability	NOUN
inlawrev-3405	153	8	to	to	PART
inlawrev-3405	153	9	acquire	acquire	VERB
inlawrev-3405	153	10	a	a	DET
inlawrev-3405	153	11	free	free	ADJ
inlawrev-3405	153	12	transcript	transcript	NOUN
inlawrev-3405	153	13	after	after	SCONJ
inlawrev-3405	153	14	trial	trial	NOUN
inlawrev-3405	153	15	greatly	greatly	ADV
inlawrev-3405	153	16	hampers	hamper	VERB
inlawrev-3405	153	17	a	a	DET
inlawrev-3405	153	18	petitioner	petitioner	NOUN
inlawrev-3405	153	19	's	's	PART
inlawrev-3405	153	20	case	case	NOUN
inlawrev-3405	153	21	because	because	SCONJ
inlawrev-3405	153	22	the	the	DET
inlawrev-3405	153	23	cost	cost	NOUN
inlawrev-3405	153	24	ofobtaining	ofobtaine	VERB
inlawrev-3405	153	25	a	a	DET
inlawrev-3405	153	26	transcript	transcript	NOUN
inlawrev-3405	153	27	may	may	AUX
inlawrev-3405	153	28	be	be	AUX
inlawrev-3405	153	29	prohibitive.^	prohibitive.^	NOUN
inlawrev-3405	153	30	'	'	PART
inlawrev-3405	153	31	*	*	NOUN
inlawrev-3405	153	32	the	the	DET
inlawrev-3405	153	33	lack	lack	NOUN
inlawrev-3405	153	34	of	of	ADP
inlawrev-3405	153	35	availability	availability	NOUN
inlawrev-3405	153	36	of	of	ADP
inlawrev-3405	153	37	a	a	DET
inlawrev-3405	153	38	transcript	transcript	NOUN
inlawrev-3405	153	39	may	may	AUX
inlawrev-3405	153	40	render	render	VERB
inlawrev-3405	153	41	in	in	ADP
inlawrev-3405	153	42	a	a	DET
inlawrev-3405	153	43	typical	typical	ADJ
inlawrev-3405	153	44	conspiracy	conspiracy	NOUN
inlawrev-3405	153	45	case	case	NOUN
inlawrev-3405	153	46	,	,	PUNCT
inlawrev-3405	153	47	the	the	DET
inlawrev-3405	153	48	dollar	dollar	NOUN
inlawrev-3405	153	49	amount	amount	NOUN
inlawrev-3405	153	50	of	of	ADP
inlawrev-3405	153	51	the	the	DET
inlawrev-3405	153	52	deficiency	deficiency	NOUN
inlawrev-3405	153	53	may	may	AUX
inlawrev-3405	153	54	be	be	AUX
inlawrev-3405	153	55	so	so	ADV
inlawrev-3405	153	56	high	high	ADJ
inlawrev-3405	153	57	that	that	SCONJ
inlawrev-3405	153	58	the	the	DET
inlawrev-3405	153	59	taxpayer	taxpayer	NOUN
inlawrev-3405	153	60	could	could	AUX
inlawrev-3405	153	61	not	not	PART
inlawrev-3405	153	62	possibly	possibly	ADV
inlawrev-3405	153	63	pay	pay	VERB
inlawrev-3405	153	64	the	the	DET
inlawrev-3405	153	65	amount	amount	NOUN
inlawrev-3405	153	66	of	of	ADP
inlawrev-3405	153	67	tax	tax	NOUN
inlawrev-3405	153	68	plus	plus	CCONJ
inlawrev-3405	153	69	penalties	penalty	NOUN
inlawrev-3405	153	70	plus	plus	CCONJ
inlawrev-3405	153	71	interest	interest	NOUN
inlawrev-3405	153	72	.	.	PUNCT
inlawrev-3405	154	1	this	this	DET
inlawrev-3405	154	2	problem	problem	NOUN
inlawrev-3405	154	3	is	be	AUX
inlawrev-3405	154	4	exacerbated	exacerbate	VERB
inlawrev-3405	154	5	by	by	ADP
inlawrev-3405	154	6	the	the	DET
inlawrev-3405	154	7	service	service	NOUN
inlawrev-3405	154	8	's	's	PART
inlawrev-3405	154	9	"	"	PUNCT
inlawrev-3405	154	10	protective	protective	ADJ
inlawrev-3405	154	11	position	position	NOUN
inlawrev-3405	154	12	,	,	PUNCT
inlawrev-3405	154	13	"	"	PUNCT
inlawrev-3405	154	14	see	see	VERB
inlawrev-3405	154	15	infra	infra	NOUN
inlawrev-3405	154	16	part	part	NOUN
inlawrev-3405	154	17	vii	vii	NOUN
inlawrev-3405	154	18	for	for	ADP
inlawrev-3405	154	19	discussion	discussion	NOUN
inlawrev-3405	154	20	of	of	ADP
inlawrev-3405	154	21	protective	protective	ADJ
inlawrev-3405	154	22	position	position	NOUN
inlawrev-3405	154	23	,	,	PUNCT
inlawrev-3405	154	24	in	in	ADP
inlawrev-3405	154	25	conspiracy	conspiracy	NOUN
inlawrev-3405	154	26	cases	case	NOUN
inlawrev-3405	154	27	by	by	ADP
inlawrev-3405	154	28	which	which	PRON
inlawrev-3405	154	29	the	the	DET
inlawrev-3405	154	30	service	service	NOUN
inlawrev-3405	154	31	redundantly	redundantly	ADV
inlawrev-3405	154	32	attributes	attribute	VERB
inlawrev-3405	154	33	all	all	PRON
inlawrev-3405	154	34	,	,	PUNCT
inlawrev-3405	154	35	or	or	CCONJ
inlawrev-3405	154	36	almost	almost	ADV
inlawrev-3405	154	37	all	all	PRON
inlawrev-3405	154	38	,	,	PUNCT
inlawrev-3405	154	39	of	of	ADP
inlawrev-3405	154	40	the	the	DET
inlawrev-3405	154	41	income	income	NOUN
inlawrev-3405	154	42	of	of	ADP
inlawrev-3405	154	43	the	the	DET
inlawrev-3405	154	44	conspiracy	conspiracy	NOUN
inlawrev-3405	154	45	to	to	ADP
inlawrev-3405	154	46	each	each	DET
inlawrev-3405	154	47	conspirator	conspirator	NOUN
inlawrev-3405	154	48	.	.	PUNCT
inlawrev-3405	155	1	there	there	PRON
inlawrev-3405	155	2	is	be	VERB
inlawrev-3405	155	3	a	a	DET
inlawrev-3405	155	4	split	split	NOUN
inlawrev-3405	155	5	of	of	ADP
inlawrev-3405	155	6	authority	authority	NOUN
inlawrev-3405	155	7	concerning	concern	VERB
inlawrev-3405	155	8	whether	whether	SCONJ
inlawrev-3405	155	9	payment	payment	NOUN
inlawrev-3405	155	10	ofthe	ofthe	VERB
inlawrev-3405	155	11	statutory	statutory	ADJ
inlawrev-3405	155	12	interest	interest	NOUN
inlawrev-3405	155	13	imposed	impose	VERB
inlawrev-3405	155	14	by	by	ADP
inlawrev-3405	155	15	i.r.c	i.r.c	NOUN
inlawrev-3405	155	16	.	.	PUNCT
inlawrev-3405	156	1	§	§	PROPN
inlawrev-3405	156	2	6601	6601	NUM
inlawrev-3405	156	3	or	or	CCONJ
inlawrev-3405	156	4	any	any	DET
inlawrev-3405	156	5	payment	payment	NOUN
inlawrev-3405	156	6	of	of	ADP
inlawrev-3405	156	7	additions	addition	NOUN
inlawrev-3405	156	8	to	to	PART
inlawrev-3405	156	9	tax	tax	VERB
inlawrev-3405	156	10	(	(	PUNCT
inlawrev-3405	156	11	"	"	PUNCT
inlawrev-3405	156	12	penalties	penalty	NOUN
inlawrev-3405	156	13	"	"	PUNCT
inlawrev-3405	156	14	)	)	PUNCT
inlawrev-3405	156	15	imposed	impose	VERB
inlawrev-3405	156	16	by	by	ADP
inlawrev-3405	156	17	i.r.c	i.r.c	NOUN
inlawrev-3405	156	18	.	.	PUNCT
inlawrev-3405	157	1	§	§	PROPN
inlawrev-3405	157	2	6663	6663	NUM
inlawrev-3405	157	3	is	be	AUX
inlawrev-3405	157	4	a	a	DET
inlawrev-3405	157	5	condition	condition	NOUN
inlawrev-3405	157	6	precedent	precedent	NOUN
inlawrev-3405	157	7	to	to	ADP
inlawrev-3405	157	8	a	a	DET
inlawrev-3405	157	9	refund	refund	NOUN
inlawrev-3405	157	10	suit	suit	NOUN
inlawrev-3405	157	11	.	.	PUNCT
inlawrev-3405	158	1	in	in	ADP
inlawrev-3405	158	2	flora	flora	NOUN
inlawrev-3405	158	3	,	,	PUNCT
inlawrev-3405	158	4	it	it	PRON
inlawrev-3405	158	5	was	be	AUX
inlawrev-3405	158	6	suggested	suggest	VERB
inlawrev-3405	158	7	that	that	SCONJ
inlawrev-3405	158	8	interest	interest	NOUN
inlawrev-3405	158	9	need	need	AUX
inlawrev-3405	158	10	not	not	PART
inlawrev-3405	158	11	be	be	AUX
inlawrev-3405	158	12	paid	pay	VERB
inlawrev-3405	158	13	before	before	ADP
inlawrev-3405	158	14	i	i	PRON
inlawrev-3405	158	15	filing	file	VERB
inlawrev-3405	158	16	suit	suit	NOUN
inlawrev-3405	158	17	.	.	PUNCT
inlawrev-3405	159	1	see	see	VERB
inlawrev-3405	159	2	flora	flora	NOUN
inlawrev-3405	159	3	,	,	PUNCT
inlawrev-3405	159	4	362	362	NUM
inlawrev-3405	159	5	u.s	u.s	PROPN
inlawrev-3405	159	6	.	.	PROPN
inlawrev-3405	160	1	at	at	ADP
inlawrev-3405	160	2	171	171	NUM
inlawrev-3405	160	3	n.37	n.37	PROPN
inlawrev-3405	160	4	^	^	PUNCT
inlawrev-3405	160	5	d.	d.	PROPN
inlawrev-3405	160	6	see	see	VERB
inlawrev-3405	160	7	shore	shore	PROPN
inlawrev-3405	160	8	v.	v.	CCONJ
inlawrev-3405	160	9	united	united	PROPN
inlawrev-3405	160	10	states	states	PROPN
inlawrev-3405	160	11	,	,	PUNCT
inlawrev-3405	160	12	9	9	NUM
inlawrev-3405	160	13	f.3d	f.3d	NUM
inlawrev-3405	160	14	1524	1524	NUM
inlawrev-3405	160	15	(	(	PUNCT
inlawrev-3405	160	16	fed	fed	PROPN
inlawrev-3405	160	17	.	.	PUNCT
inlawrev-3405	160	18	cir	cir	PROPN
inlawrev-3405	160	19	.	.	PROPN
inlawrev-3405	160	20	1993	1993	NUM
inlawrev-3405	160	21	)	)	PUNCT
inlawrev-3405	160	22	(	(	PUNCT
inlawrev-3405	160	23	penalties	penalty	NOUN
inlawrev-3405	160	24	and	and	CCONJ
inlawrev-3405	160	25	interest	interest	NOUN
inlawrev-3405	160	26	prepayment	prepayment	NOUN
inlawrev-3405	160	27	not	not	PART
inlawrev-3405	160	28	jurisdictional	jurisdictional	ADJ
inlawrev-3405	160	29	prerequisite	prerequisite	NOUN
inlawrev-3405	160	30	to	to	PART
inlawrev-3405	160	31	refund	refund	VERB
inlawrev-3405	160	32	suit	suit	NOUN
inlawrev-3405	160	33	)	)	PUNCT
inlawrev-3405	160	34	;	;	PUNCT
inlawrev-3405	160	35	kell	kell	PROPN
inlawrev-3405	160	36	-	-	PUNCT
inlawrev-3405	160	37	strom	strom	PROPN
inlawrev-3405	160	38	tool	tool	PROPN
inlawrev-3405	160	39	co.	co.	PROPN
inlawrev-3405	161	1	v.	v.	PROPN
inlawrev-3405	161	2	united	united	PROPN
inlawrev-3405	161	3	states	states	PROPN
inlawrev-3405	161	4	,	,	PUNCT
inlawrev-3405	161	5	205	205	NUM
inlawrev-3405	161	6	f.	f.	PROPN
inlawrev-3405	161	7	supp	supp	PROPN
inlawrev-3405	161	8	.	.	PUNCT
inlawrev-3405	162	1	190	190	NUM
inlawrev-3405	162	2	(	(	PUNCT
inlawrev-3405	162	3	d.	d.	PROPN
inlawrev-3405	162	4	conn	conn	PROPN
inlawrev-3405	162	5	.	.	PROPN
inlawrev-3405	162	6	1962	1962	NUM
inlawrev-3405	162	7	)	)	PUNCT
inlawrev-3405	162	8	(	(	PUNCT
inlawrev-3405	162	9	holding	hold	VERB
inlawrev-3405	162	10	interest	interest	NOUN
inlawrev-3405	162	11	need	need	AUX
inlawrev-3405	162	12	not	not	PART
inlawrev-3405	162	13	be	be	AUX
inlawrev-3405	162	14	paid	pay	VERB
inlawrev-3405	162	15	before	before	SCONJ
inlawrev-3405	162	16	refund	refund	NOUN
inlawrev-3405	162	17	suit	suit	NOUN
inlawrev-3405	162	18	is	be	AUX
inlawrev-3405	162	19	brought	bring	VERB
inlawrev-3405	162	20	;	;	PUNCT
inlawrev-3405	162	21	penalties	penalty	NOUN
inlawrev-3405	162	22	not	not	PART
inlawrev-3405	162	23	in	in	ADP
inlawrev-3405	162	24	issue	issue	NOUN
inlawrev-3405	162	25	)	)	PUNCT
inlawrev-3405	162	26	;	;	PUNCT
inlawrev-3405	163	1	magee	magee	PROPN
inlawrev-3405	163	2	v.	v.	PROPN
inlawrev-3405	163	3	united	united	PROPN
inlawrev-3405	163	4	states	states	PROPN
inlawrev-3405	163	5	,	,	PUNCT
inlawrev-3405	163	6	24	24	NUM
inlawrev-3405	163	7	ci	ci	NOUN
inlawrev-3405	163	8	.	.	PUNCT
inlawrev-3405	164	1	ct	ct	PROPN
inlawrev-3405	164	2	.	.	PROPN
inlawrev-3405	165	1	511	511	NUM
inlawrev-3405	165	2	(	(	PUNCT
inlawrev-3405	165	3	1991	1991	NUM
inlawrev-3405	165	4	)	)	PUNCT
inlawrev-3405	165	5	(	(	PUNCT
inlawrev-3405	165	6	jurisdiction	jurisdiction	VERB
inlawrev-3405	165	7	proper	proper	ADJ
inlawrev-3405	165	8	even	even	ADV
inlawrev-3405	165	9	though	though	SCONJ
inlawrev-3405	165	10	fraud	fraud	NOUN
inlawrev-3405	165	11	penalty	penalty	NOUN
inlawrev-3405	165	12	was	be	AUX
inlawrev-3405	165	13	not	not	PART
inlawrev-3405	165	14	paid	pay	VERB
inlawrev-3405	165	15	)	)	PUNCT
inlawrev-3405	165	16	.	.	PUNCT
inlawrev-3405	166	1	but	but	CCONJ
inlawrev-3405	166	2	see	see	VERB
inlawrev-3405	166	3	d.j	d.j	PROPN
inlawrev-3405	166	4	.	.	PROPN
inlawrev-3405	166	5	lambropoulos	lambropoulos	PROPN
inlawrev-3405	166	6	v.	v.	PROPN
inlawrev-3405	166	7	united	united	PROPN
inlawrev-3405	166	8	states	states	PROPN
inlawrev-3405	166	9	,	,	PUNCT
inlawrev-3405	166	10	18	18	NUM
inlawrev-3405	166	11	ci	ci	NOUN
inlawrev-3405	166	12	.	.	PROPN
inlawrev-3405	167	1	ct	ct	PROPN
inlawrev-3405	167	2	.	.	PROPN
inlawrev-3405	168	1	235	235	NUM
inlawrev-3405	168	2	(	(	PUNCT
inlawrev-3405	168	3	1989	1989	NUM
inlawrev-3405	168	4	)	)	PUNCT
inlawrev-3405	168	5	(	(	PUNCT
inlawrev-3405	168	6	penalties	penalty	NOUN
inlawrev-3405	168	7	and	and	CCONJ
inlawrev-3405	168	8	interest	interest	NOUN
inlawrev-3405	168	9	must	must	AUX
inlawrev-3405	168	10	be	be	AUX
inlawrev-3405	168	11	paid	pay	VERB
inlawrev-3405	168	12	before	before	SCONJ
inlawrev-3405	168	13	refund	refund	NOUN
inlawrev-3405	168	14	suit	suit	NOUN
inlawrev-3405	168	15	can	can	AUX
inlawrev-3405	168	16	be	be	AUX
inlawrev-3405	168	17	brought	bring	VERB
inlawrev-3405	168	18	)	)	PUNCT
inlawrev-3405	168	19	;	;	PUNCT
inlawrev-3405	168	20	arnold	arnold	PROPN
inlawrev-3405	168	21	v.	v.	PROPN
inlawrev-3405	168	22	united	united	PROPN
inlawrev-3405	168	23	states	states	PROPN
inlawrev-3405	168	24	,	,	PUNCT
inlawrev-3405	168	25	82	82	NUM
inlawrev-3405	168	26	-	-	SYM
inlawrev-3405	168	27	2	2	NUM
inlawrev-3405	168	28	u.s.t.c	u.s.t.c	PROPN
inlawrev-3405	168	29	.	.	PUNCT
inlawrev-3405	169	1	tl	tl	PROPN
inlawrev-3405	169	2	13,476	13,476	NUM
inlawrev-3405	169	3	(	(	PUNCT
inlawrev-3405	169	4	n.d	n.d	PROPN
inlawrev-3405	169	5	.	.	PROPN
inlawrev-3405	169	6	ohio	ohio	PROPN
inlawrev-3405	169	7	1982	1982	NUM
inlawrev-3405	169	8	)	)	PUNCT
inlawrev-3405	169	9	(	(	PUNCT
inlawrev-3405	169	10	penalty	penalty	NOUN
inlawrev-3405	169	11	paid	pay	VERB
inlawrev-3405	169	12	;	;	PUNCT
inlawrev-3405	169	13	nonpayment	nonpayment	NOUN
inlawrev-3405	169	14	of	of	ADP
inlawrev-3405	169	15	interest	interest	NOUN
inlawrev-3405	169	16	bar	bar	NOUN
inlawrev-3405	169	17	to	to	PART
inlawrev-3405	169	18	refund	refund	VERB
inlawrev-3405	169	19	suit	suit	NOUN
inlawrev-3405	169	20	)	)	PUNCT
inlawrev-3405	169	21	;	;	PUNCT
inlawrev-3405	169	22	horkey	horkey	PROPN
inlawrev-3405	169	23	v.	v.	PROPN
inlawrev-3405	169	24	united	united	PROPN
inlawrev-3405	169	25	states	states	PROPN
inlawrev-3405	169	26	,	,	PUNCT
inlawrev-3405	169	27	715	715	NUM
inlawrev-3405	169	28	f.	f.	PROPN
inlawrev-3405	169	29	supp	supp	PROPN
inlawrev-3405	169	30	.	.	PUNCT
inlawrev-3405	170	1	259	259	NUM
inlawrev-3405	170	2	(	(	PUNCT
inlawrev-3405	170	3	1989	1989	NUM
inlawrev-3405	170	4	)	)	PUNCT
inlawrev-3405	170	5	(	(	PUNCT
inlawrev-3405	170	6	paid	pay	VERB
inlawrev-3405	170	7	deficiency	deficiency	NOUN
inlawrev-3405	170	8	but	but	CCONJ
inlawrev-3405	170	9	not	not	PART
inlawrev-3405	170	10	fraud	fraud	VERB
inlawrev-3405	170	11	penalty	penalty	NOUN
inlawrev-3405	170	12	;	;	PUNCT
inlawrev-3405	170	13	held	hold	VERB
inlawrev-3405	170	14	,	,	PUNCT
inlawrev-3405	170	15	no	no	DET
inlawrev-3405	170	16	jurisdiction	jurisdiction	NOUN
inlawrev-3405	170	17	)	)	PUNCT
inlawrev-3405	170	18	.	.	PUNCT
inlawrev-3405	171	1	23	23	NUM
inlawrev-3405	171	2	.	.	PUNCT
inlawrev-3405	172	1	see	see	VERB
inlawrev-3405	172	2	christopher	christopher	PROPN
inlawrev-3405	172	3	paul	paul	PROPN
inlawrev-3405	172	4	sorrow	sorrow	PROPN
inlawrev-3405	172	5	,	,	PUNCT
inlawrev-3405	172	6	note	note	VERB
inlawrev-3405	172	7	,	,	PUNCT
inlawrev-3405	172	8	the	the	DET
inlawrev-3405	172	9	newai	newai	ADJ
inlawrev-3405	172	10	capone	capone	PROPN
inlawrev-3405	172	11	laws	law	NOUN
inlawrev-3405	172	12	and	and	CCONJ
inlawrev-3405	172	13	the	the	DET
inlawrev-3405	172	14	double	double	ADJ
inlawrev-3405	172	15	jeopardy	jeopardy	NOUN
inlawrev-3405	172	16	implications	implication	NOUN
inlawrev-3405	172	17	oftaxing	oftaxe	VERB
inlawrev-3405	172	18	illegal	illegal	ADJ
inlawrev-3405	172	19	drugs	drug	NOUN
inlawrev-3405	172	20	,	,	PUNCT
inlawrev-3405	172	21	4	4	NUM
inlawrev-3405	172	22	s.	s.	PROPN
inlawrev-3405	172	23	cal	cal	PROPN
inlawrev-3405	172	24	.	.	PUNCT
inlawrev-3405	173	1	interdisc	interdisc	PROPN
inlawrev-3405	173	2	.	.	PUNCT
inlawrev-3405	174	1	l.j	l.j	AUX
inlawrev-3405	174	2	.	.	PROPN
inlawrev-3405	174	3	323	323	NUM
inlawrev-3405	174	4	,	,	PUNCT
inlawrev-3405	174	5	336	336	NUM
inlawrev-3405	174	6	-	-	SYM
inlawrev-3405	174	7	37	37	NUM
inlawrev-3405	174	8	(	(	PUNCT
inlawrev-3405	174	9	1995	1995	NUM
inlawrev-3405	174	10	)	)	PUNCT
inlawrev-3405	174	11	(	(	PUNCT
inlawrev-3405	174	12	noting	note	VERB
inlawrev-3405	174	13	that	that	SCONJ
inlawrev-3405	174	14	expense	expense	NOUN
inlawrev-3405	174	15	and	and	CCONJ
inlawrev-3405	174	16	ordeal	ordeal	NOUN
inlawrev-3405	174	17	of	of	ADP
inlawrev-3405	174	18	civil	civil	ADJ
inlawrev-3405	174	19	tax	tax	NOUN
inlawrev-3405	174	20	prosecution	prosecution	NOUN
inlawrev-3405	174	21	can	can	AUX
inlawrev-3405	174	22	be	be	AUX
inlawrev-3405	174	23	as	as	ADP
inlawrev-3405	174	24	punishing	punish	VERB
inlawrev-3405	174	25	as	as	ADP
inlawrev-3405	174	26	criminal	criminal	ADJ
inlawrev-3405	174	27	tax	tax	NOUN
inlawrev-3405	174	28	prosecution	prosecution	NOUN
inlawrev-3405	174	29	)	)	PUNCT
inlawrev-3405	174	30	;	;	PUNCT
inlawrev-3405	174	31	see	see	VERB
inlawrev-3405	174	32	also	also	ADV
inlawrev-3405	174	33	kathleen	kathleen	PROPN
inlawrev-3405	174	34	h.	h.	PROPN
inlawrev-3405	174	35	musslewhite	musslewhite	PROPN
inlawrev-3405	174	36	,	,	PUNCT
inlawrev-3405	174	37	comment	comment	NOUN
inlawrev-3405	174	38	,	,	PUNCT
inlawrev-3405	174	39	the	the	DET
inlawrev-3405	174	40	application	application	NOUN
inlawrev-3405	174	41	ofcollateral	ofcollateral	ADJ
inlawrev-3405	174	42	estoppel	estoppel	NOUN
inlawrev-3405	174	43	in	in	ADP
inlawrev-3405	174	44	the	the	DET
inlawrev-3405	174	45	tax	tax	NOUN
inlawrev-3405	174	46	fraud	fraud	NOUN
inlawrev-3405	174	47	context	context	NOUN
inlawrev-3405	174	48	:	:	PUNCT
inlawrev-3405	174	49	does	do	AUX
inlawrev-3405	174	50	it	it	PRON
inlawrev-3405	174	51	meet	meet	VERB
inlawrev-3405	174	52	the	the	DET
inlawrev-3405	174	53	requirements	requirement	NOUN
inlawrev-3405	174	54	offairness	offairness	VERB
inlawrev-3405	174	55	andequity	andequity	NOUN
inlawrev-3405	174	56	?	?	PUNCT
inlawrev-3405	174	57	,	,	PUNCT
inlawrev-3405	174	58	33	33	NUM
inlawrev-3405	174	59	am	be	AUX
inlawrev-3405	174	60	.	.	PUNCT
inlawrev-3405	175	1	u.	u.	PROPN
inlawrev-3405	175	2	l.	l.	PROPN
inlawrev-3405	175	3	rev	rev	PROPN
inlawrev-3405	175	4	.	.	PROPN
inlawrev-3405	175	5	643	643	NUM
inlawrev-3405	175	6	,	,	PUNCT
inlawrev-3405	175	7	653	653	NUM
inlawrev-3405	175	8	n.62	n.62	PRON
inlawrev-3405	175	9	(	(	PUNCT
inlawrev-3405	175	10	1984	1984	NUM
inlawrev-3405	175	11	)	)	PUNCT
inlawrev-3405	175	12	(	(	PUNCT
inlawrev-3405	175	13	stating	state	VERB
inlawrev-3405	175	14	that	that	SCONJ
inlawrev-3405	175	15	criminal	criminal	ADJ
inlawrev-3405	175	16	tax	tax	NOUN
inlawrev-3405	175	17	defense	defense	NOUN
inlawrev-3405	175	18	trials	trial	NOUN
inlawrev-3405	175	19	can	can	AUX
inlawrev-3405	175	20	also	also	ADV
inlawrev-3405	175	21	be	be	AUX
inlawrev-3405	175	22	very	very	ADV
inlawrev-3405	175	23	expensive	expensive	ADJ
inlawrev-3405	175	24	,	,	PUNCT
inlawrev-3405	175	25	upwards	upwards	ADV
inlawrev-3405	175	26	of	of	ADP
inlawrev-3405	175	27	$	$	SYM
inlawrev-3405	175	28	15,000	15,000	NUM
inlawrev-3405	175	29	)	)	PUNCT
inlawrev-3405	175	30	.	.	PUNCT
inlawrev-3405	176	1	today	today	NOUN
inlawrev-3405	176	2	the	the	DET
inlawrev-3405	176	3	cost	cost	NOUN
inlawrev-3405	176	4	would	would	AUX
inlawrev-3405	176	5	be	be	AUX
inlawrev-3405	176	6	significantly	significantly	ADV
inlawrev-3405	176	7	higher	high	ADJ
inlawrev-3405	176	8	than	than	ADP
inlawrev-3405	176	9	in	in	ADP
inlawrev-3405	176	10	1984	1984	NUM
inlawrev-3405	176	11	.	.	PUNCT
inlawrev-3405	177	1	although	although	SCONJ
inlawrev-3405	177	2	a	a	DET
inlawrev-3405	177	3	taxpayer	taxpayer	NOUN
inlawrev-3405	177	4	's	's	PART
inlawrev-3405	177	5	civil	civil	ADJ
inlawrev-3405	177	6	case	case	NOUN
inlawrev-3405	177	7	might	might	AUX
inlawrev-3405	177	8	cost	cost	VERB
inlawrev-3405	177	9	less	less	ADJ
inlawrev-3405	177	10	than	than	ADP
inlawrev-3405	177	11	a	a	DET
inlawrev-3405	177	12	criminal	criminal	ADJ
inlawrev-3405	177	13	case	case	NOUN
inlawrev-3405	177	14	,	,	PUNCT
inlawrev-3405	177	15	the	the	DET
inlawrev-3405	177	16	legal	legal	ADJ
inlawrev-3405	177	17	expenses	expense	NOUN
inlawrev-3405	177	18	may	may	AUX
inlawrev-3405	177	19	total	total	VERB
inlawrev-3405	177	20	much	much	ADV
inlawrev-3405	177	21	more	more	ADJ
inlawrev-3405	177	22	than	than	ADP
inlawrev-3405	177	23	the	the	DET
inlawrev-3405	177	24	deficiency	deficiency	NOUN
inlawrev-3405	177	25	asserted	assert	VERB
inlawrev-3405	177	26	.	.	PUNCT
inlawrev-3405	178	1	additionally	additionally	ADV
inlawrev-3405	178	2	,	,	PUNCT
inlawrev-3405	178	3	the	the	DET
inlawrev-3405	178	4	attorney	attorney	NOUN
inlawrev-3405	178	5	's	's	PART
inlawrev-3405	178	6	fee	fee	NOUN
inlawrev-3405	178	7	must	must	AUX
inlawrev-3405	178	8	be	be	AUX
inlawrev-3405	178	9	paid	pay	VERB
inlawrev-3405	178	10	whether	whether	SCONJ
inlawrev-3405	178	11	the	the	DET
inlawrev-3405	178	12	petitioner	petitioner	NOUN
inlawrev-3405	178	13	wins	win	VERB
inlawrev-3405	178	14	or	or	CCONJ
inlawrev-3405	178	15	loses	lose	VERB
inlawrev-3405	178	16	a	a	DET
inlawrev-3405	178	17	civil	civil	ADJ
inlawrev-3405	178	18	case	case	NOUN
inlawrev-3405	178	19	.	.	PUNCT
inlawrev-3405	179	1	24	24	NUM
inlawrev-3405	179	2	.	.	PUNCT
inlawrev-3405	180	1	in	in	ADP
inlawrev-3405	180	2	ryan	ryan	PROPN
inlawrev-3405	180	3	v.	v.	PROPN
inlawrev-3405	180	4	commissioner	commissioner	PROPN
inlawrev-3405	180	5	,	,	PUNCT
inlawrev-3405	180	6	75	75	NUM
inlawrev-3405	180	7	t.c.m	t.c.m	NOUN
inlawrev-3405	180	8	.	.	PUNCT
inlawrev-3405	181	1	(	(	PUNCT
inlawrev-3405	181	2	cch	cch	NOUN
inlawrev-3405	181	3	)	)	PUNCT
inlawrev-3405	181	4	1778	1778	NUM
inlawrev-3405	181	5	(	(	PUNCT
inlawrev-3405	181	6	1998	1998	NUM
inlawrev-3405	181	7	)	)	PUNCT
inlawrev-3405	181	8	,	,	PUNCT
inlawrev-3405	181	9	the	the	DET
inlawrev-3405	181	10	transcript	transcript	NOUN
inlawrev-3405	181	11	cost	cost	VERB
inlawrev-3405	181	12	almost	almost	ADV
inlawrev-3405	181	13	$	$	SYM
inlawrev-3405	181	14	7000	7000	NUM
inlawrev-3405	181	15	.	.	PUNCT
inlawrev-3405	182	1	many	many	ADJ
inlawrev-3405	182	2	petitioners	petitioner	NOUN
inlawrev-3405	182	3	in	in	ADP
inlawrev-3405	182	4	consolidated	consolidated	ADJ
inlawrev-3405	182	5	civil	civil	ADJ
inlawrev-3405	182	6	fraud	fraud	NOUN
inlawrev-3405	182	7	cases	case	NOUN
inlawrev-3405	182	8	can	can	AUX
inlawrev-3405	182	9	not	not	PART
inlawrev-3405	182	10	afford	afford	VERB
inlawrev-3405	182	11	this	this	DET
inlawrev-3405	182	12	sum	sum	NOUN
inlawrev-3405	182	13	because	because	SCONJ
inlawrev-3405	182	14	the	the	DET
inlawrev-3405	182	15	profits	profit	NOUN
inlawrev-3405	182	16	of	of	ADP
inlawrev-3405	182	17	the	the	DET
inlawrev-3405	182	18	enterprise	enterprise	NOUN
inlawrev-3405	182	19	have	have	AUX
inlawrev-3405	182	20	been	be	AUX
inlawrev-3405	182	21	spent	spend	VERB
inlawrev-3405	182	22	or	or	CCONJ
inlawrev-3405	182	23	confiscated	confiscate	VERB
inlawrev-3405	182	24	,	,	PUNCT
inlawrev-3405	182	25	and	and	CCONJ
inlawrev-3405	182	26	,	,	PUNCT
inlawrev-3405	182	27	as	as	ADP
inlawrev-3405	182	28	felons	felon	NOUN
inlawrev-3405	182	29	,	,	PUNCT
inlawrev-3405	182	30	they	they	PRON
inlawrev-3405	182	31	have	have	VERB
inlawrev-3405	182	32	low	low	ADJ
inlawrev-3405	182	33	level	level	NOUN
inlawrev-3405	182	34	jobs	job	NOUN
inlawrev-3405	182	35	and	and	CCONJ
inlawrev-3405	182	36	income	income	NOUN
inlawrev-3405	182	37	.	.	PUNCT
inlawrev-3405	183	1	note	note	VERB
inlawrev-3405	183	2	that	that	SCONJ
inlawrev-3405	183	3	if	if	SCONJ
inlawrev-3405	183	4	a	a	DET
inlawrev-3405	183	5	taxpayer	taxpayer	NOUN
inlawrev-3405	183	6	prevails	prevail	VERB
inlawrev-3405	183	7	on	on	ADP
inlawrev-3405	183	8	appeal	appeal	NOUN
inlawrev-3405	183	9	,	,	PUNCT
inlawrev-3405	183	10	he	he	PRON
inlawrev-3405	183	11	is	be	AUX
inlawrev-3405	183	12	entitled	entitle	VERB
inlawrev-3405	183	13	to	to	ADP
inlawrev-3405	183	14	"	"	PUNCT
inlawrev-3405	183	15	costs	cost	NOUN
inlawrev-3405	183	16	,	,	PUNCT
inlawrev-3405	183	17	"	"	PUNCT
inlawrev-3405	183	18	which	which	PRON
inlawrev-3405	183	19	include	include	VERB
inlawrev-3405	183	20	the	the	DET
inlawrev-3405	183	21	costs	cost	NOUN
inlawrev-3405	183	22	ofprinting	ofprinte	VERB
inlawrev-3405	183	23	the	the	DET
inlawrev-3405	183	24	transcript	transcript	NOUN
inlawrev-3405	183	25	and	and	CCONJ
inlawrev-3405	183	26	appendix	appendix	VERB
inlawrev-3405	183	27	on	on	ADP
inlawrev-3405	183	28	appeal	appeal	NOUN
inlawrev-3405	183	29	.	.	PUNCT
inlawrev-3405	184	1	see	see	VERB
inlawrev-3405	184	2	toner	toner	NOUN
inlawrev-3405	184	3	v.	v.	ADP
inlawrev-3405	184	4	commissioner	commissioner	PROPN
inlawrev-3405	184	5	,	,	PUNCT
inlawrev-3405	184	6	76	76	NUM
inlawrev-3405	184	7	t.c	t.c	PROPN
inlawrev-3405	184	8	.	.	PROPN
inlawrev-3405	184	9	217	217	NUM
inlawrev-3405	184	10	(	(	PUNCT
inlawrev-3405	184	11	1981	1981	NUM
inlawrev-3405	184	12	)	)	PUNCT
inlawrev-3405	184	13	.	.	PUNCT
inlawrev-3405	185	1	however	however	ADV
inlawrev-3405	185	2	,	,	PUNCT
inlawrev-3405	185	3	the	the	DET
inlawrev-3405	185	4	court	court	NOUN
inlawrev-3405	185	5	denies	deny	VERB
inlawrev-3405	185	6	any	any	DET
inlawrev-3405	185	7	award	award	NOUN
inlawrev-3405	185	8	for	for	ADP
inlawrev-3405	185	9	the	the	DET
inlawrev-3405	185	10	cost	cost	NOUN
inlawrev-3405	185	11	ofobtaining	ofobtaine	VERB
inlawrev-3405	185	12	the	the	DET
inlawrev-3405	185	13	transcript	transcript	NOUN
inlawrev-3405	185	14	from	from	ADP
inlawrev-3405	185	15	the	the	DET
inlawrev-3405	185	16	reporter	reporter	NOUN
inlawrev-3405	185	17	.	.	PUNCT
inlawrev-3405	186	1	see	see	VERB
inlawrev-3405	186	2	2000	2000	NUM
inlawrev-3405	186	3	]	]	PUNCT
inlawrev-3405	186	4	critique	critique	NOUN
inlawrev-3405	186	5	of	of	ADP
inlawrev-3405	186	6	the	the	DET
inlawrev-3405	186	7	irs	irs	PROPN
inlawrev-3405	186	8	523	523	NUM
inlawrev-3405	186	9	petitioner	petitioner	NOUN
inlawrev-3405	186	10	's	's	PART
inlawrev-3405	186	11	brief	brief	NOUN
inlawrev-3405	186	12	in	in	ADP
inlawrev-3405	186	13	the	the	DET
inlawrev-3405	186	14	tax	tax	NOUN
inlawrev-3405	186	15	court	court	NOUN
inlawrev-3405	186	16	,	,	PUNCT
inlawrev-3405	186	17	and	and	CCONJ
inlawrev-3405	186	18	also	also	ADV
inlawrev-3405	186	19	on	on	ADP
inlawrev-3405	186	20	appeal	appeal	NOUN
inlawrev-3405	186	21	,	,	PUNCT
inlawrev-3405	186	22	ineffective	ineffective	ADJ
inlawrev-3405	186	23	because	because	SCONJ
inlawrev-3405	186	24	no	no	DET
inlawrev-3405	186	25	specific	specific	ADJ
inlawrev-3405	186	26	references	reference	NOUN
inlawrev-3405	186	27	to	to	ADP
inlawrev-3405	186	28	the	the	DET
inlawrev-3405	186	29	testimony	testimony	NOUN
inlawrev-3405	186	30	are	be	AUX
inlawrev-3405	186	31	possible	possible	ADJ
inlawrev-3405	186	32	in	in	ADP
inlawrev-3405	186	33	the	the	DET
inlawrev-3405	186	34	brief	brief	NOUN
inlawrev-3405	186	35	without	without	ADP
inlawrev-3405	186	36	the	the	DET
inlawrev-3405	186	37	transcript	transcript	NOUN
inlawrev-3405	186	38	.	.	PUNCT
inlawrev-3405	187	1	the	the	DET
inlawrev-3405	187	2	trial	trial	NOUN
inlawrev-3405	187	3	of	of	ADP
inlawrev-3405	187	4	a	a	DET
inlawrev-3405	187	5	civil	civil	ADJ
inlawrev-3405	187	6	fraud	fraud	NOUN
inlawrev-3405	187	7	case	case	NOUN
inlawrev-3405	187	8	usually	usually	ADV
inlawrev-3405	187	9	begins	begin	VERB
inlawrev-3405	187	10	with	with	ADP
inlawrev-3405	187	11	the	the	DET
inlawrev-3405	187	12	service	service	NOUN
inlawrev-3405	187	13	attempting	attempt	VERB
inlawrev-3405	187	14	to	to	PART
inlawrev-3405	187	15	satisfy	satisfy	VERB
inlawrev-3405	187	16	its	its	PRON
inlawrev-3405	187	17	burden	burden	NOUN
inlawrev-3405	187	18	of	of	ADP
inlawrev-3405	187	19	proving	prove	VERB
inlawrev-3405	187	20	fraud	fraud	NOUN
inlawrev-3405	187	21	by	by	ADP
inlawrev-3405	187	22	"	"	PUNCT
inlawrev-3405	187	23	clear	clear	ADJ
inlawrev-3405	187	24	and	and	CCONJ
inlawrev-3405	187	25	convincing	convincing	ADJ
inlawrev-3405	187	26	evidence	evidence	NOUN
inlawrev-3405	187	27	.	.	PUNCT
inlawrev-3405	188	1	"^^	"^^	ADJ
inlawrev-3405	188	2	if	if	SCONJ
inlawrev-3405	188	3	the	the	DET
inlawrev-3405	188	4	service	service	NOUN
inlawrev-3405	188	5	can	can	AUX
inlawrev-3405	188	6	not	not	PART
inlawrev-3405	188	7	prove	prove	VERB
inlawrev-3405	188	8	fraud	fraud	NOUN
inlawrev-3405	188	9	by	by	ADP
inlawrev-3405	188	10	this	this	DET
inlawrev-3405	188	11	requisite	requisite	ADJ
inlawrev-3405	188	12	standard	standard	NOUN
inlawrev-3405	188	13	,	,	PUNCT
inlawrev-3405	188	14	the	the	DET
inlawrev-3405	188	15	taxpayer	taxpayer	NOUN
inlawrev-3405	188	16	prevails.^^	prevails.^^	NOUN
inlawrev-3405	188	17	fraud	fraud	NOUN
inlawrev-3405	188	18	can	can	AUX
inlawrev-3405	188	19	not	not	PART
inlawrev-3405	188	20	be	be	AUX
inlawrev-3405	188	21	presumed.^^	presumed.^^	VERB
inlawrev-3405	188	22	once	once	SCONJ
inlawrev-3405	188	23	the	the	DET
inlawrev-3405	188	24	service	service	NOUN
inlawrev-3405	188	25	has	have	AUX
inlawrev-3405	188	26	borne	bear	VERB
inlawrev-3405	188	27	its	its	PRON
inlawrev-3405	188	28	burden	burden	NOUN
inlawrev-3405	188	29	of	of	ADP
inlawrev-3405	188	30	proving	prove	VERB
inlawrev-3405	188	31	fraud	fraud	NOUN
inlawrev-3405	188	32	,	,	PUNCT
inlawrev-3405	188	33	the	the	DET
inlawrev-3405	188	34	petitioner	petitioner	NOUN
inlawrev-3405	188	35	must	must	AUX
inlawrev-3405	188	36	then	then	ADV
inlawrev-3405	188	37	bear	bear	VERB
inlawrev-3405	188	38	the	the	DET
inlawrev-3405	188	39	burden	burden	NOUN
inlawrev-3405	188	40	of	of	ADP
inlawrev-3405	188	41	disproving	disprove	VERB
inlawrev-3405	188	42	the	the	DET
inlawrev-3405	188	43	amount	amount	NOUN
inlawrev-3405	188	44	of	of	ADP
inlawrev-3405	188	45	the	the	DET
inlawrev-3405	188	46	deficiency	deficiency	NOUN
inlawrev-3405	188	47	asserted	assert	VERB
inlawrev-3405	188	48	by	by	ADP
inlawrev-3405	188	49	a	a	DET
inlawrev-3405	188	50	preponderance	preponderance	NOUN
inlawrev-3405	188	51	of	of	ADP
inlawrev-3405	188	52	the	the	PRON
inlawrev-3405	188	53	evidence.^^	evidence.^^	NOUN
inlawrev-3405	188	54	the	the	DET
inlawrev-3405	188	55	taxpayer	taxpayer	NOUN
inlawrev-3405	188	56	,	,	PUNCT
inlawrev-3405	188	57	if	if	SCONJ
inlawrev-3405	188	58	found	find	VERB
inlawrev-3405	188	59	fraudulent	fraudulent	ADJ
inlawrev-3405	188	60	,	,	PUNCT
inlawrev-3405	188	61	must	must	AUX
inlawrev-3405	188	62	thereafter	thereafter	ADV
inlawrev-3405	188	63	bear	bear	VERB
inlawrev-3405	188	64	the	the	DET
inlawrev-3405	188	65	burden	burden	NOUN
inlawrev-3405	188	66	of	of	ADP
inlawrev-3405	188	67	disproving	disprove	VERB
inlawrev-3405	188	68	the	the	DET
inlawrev-3405	188	69	facts	fact	NOUN
inlawrev-3405	188	70	asserted	assert	VERB
inlawrev-3405	188	71	in	in	ADP
inlawrev-3405	188	72	the	the	DET
inlawrev-3405	188	73	statutory	statutory	NOUN
inlawrev-3405	188	74	notice.^^	notice.^^	NUM
inlawrev-3405	188	75	to	to	ADP
inlawrev-3405	188	76	the	the	DET
inlawrev-3405	188	77	extent	extent	NOUN
inlawrev-3405	188	78	that	that	SCONJ
inlawrev-3405	188	79	he	he	PRON
inlawrev-3405	188	80	can	can	AUX
inlawrev-3405	188	81	not	not	PART
inlawrev-3405	188	82	rebut	rebut	VERB
inlawrev-3405	188	83	the	the	DET
inlawrev-3405	188	84	assertions	assertion	NOUN
inlawrev-3405	188	85	in	in	ADP
inlawrev-3405	188	86	the	the	DET
inlawrev-3405	188	87	notice	notice	NOUN
inlawrev-3405	188	88	,	,	PUNCT
inlawrev-3405	188	89	he	he	PRON
inlawrev-3405	188	90	faces	face	VERB
inlawrev-3405	188	91	payment	payment	NOUN
inlawrev-3405	188	92	not	not	PART
inlawrev-3405	188	93	only	only	ADV
inlawrev-3405	188	94	of	of	ADP
inlawrev-3405	188	95	the	the	DET
inlawrev-3405	188	96	tax	tax	NOUN
inlawrev-3405	188	97	owed	owe	VERB
inlawrev-3405	188	98	on	on	ADP
inlawrev-3405	188	99	his	his	PRON
inlawrev-3405	188	100	increased	increase	VERB
inlawrev-3405	188	101	taxable	taxable	ADJ
inlawrev-3405	188	102	income	income	NOUN
inlawrev-3405	188	103	,	,	PUNCT
inlawrev-3405	188	104	but	but	CCONJ
inlawrev-3405	188	105	also	also	ADV
inlawrev-3405	188	106	a	a	DET
inlawrev-3405	188	107	civil	civil	ADJ
inlawrev-3405	188	108	penalty	penalty	NOUN
inlawrev-3405	188	109	of	of	ADP
inlawrev-3405	188	110	seventy	seventy	NUM
inlawrev-3405	188	111	-	-	PUNCT
inlawrev-3405	188	112	five	five	NUM
inlawrev-3405	188	113	percent	percent	NOUN
inlawrev-3405	188	114	of	of	ADP
inlawrev-3405	188	115	that	that	DET
inlawrev-3405	188	116	additional	additional	ADJ
inlawrev-3405	188	117	tax	tax	NOUN
inlawrev-3405	188	118	on	on	ADP
inlawrev-3405	188	119	the	the	DET
inlawrev-3405	188	120	fraudulent	fraudulent	ADJ
inlawrev-3405	188	121	portion	portion	NOUN
inlawrev-3405	188	122	of	of	ADP
inlawrev-3405	188	123	unreported	unreported	ADJ
inlawrev-3405	188	124	income.^	income.^	NOUN
inlawrev-3405	188	125	°	°	NOUN
inlawrev-3405	189	1	i	i	PRON
inlawrev-3405	189	2	d	d	PROPN
inlawrev-3405	189	3	of	of	ADP
inlawrev-3405	189	4	course	course	NOUN
inlawrev-3405	189	5	,	,	PUNCT
inlawrev-3405	189	6	if	if	SCONJ
inlawrev-3405	189	7	the	the	DET
inlawrev-3405	189	8	service	service	NOUN
inlawrev-3405	189	9	prevails	prevail	VERB
inlawrev-3405	189	10	,	,	PUNCT
inlawrev-3405	189	11	it	it	PRON
inlawrev-3405	189	12	is	be	AUX
inlawrev-3405	189	13	entitled	entitle	VERB
inlawrev-3405	189	14	to	to	ADP
inlawrev-3405	189	15	these	these	DET
inlawrev-3405	189	16	costs	cost	NOUN
inlawrev-3405	189	17	.	.	PUNCT
inlawrev-3405	190	1	note	note	VERB
inlawrev-3405	190	2	that	that	SCONJ
inlawrev-3405	190	3	the	the	DET
inlawrev-3405	190	4	transcript	transcript	NOUN
inlawrev-3405	190	5	of	of	ADP
inlawrev-3405	190	6	a	a	DET
inlawrev-3405	190	7	tax	tax	NOUN
inlawrev-3405	190	8	court	court	NOUN
inlawrev-3405	190	9	trial	trial	NOUN
inlawrev-3405	190	10	may	may	AUX
inlawrev-3405	190	11	be	be	AUX
inlawrev-3405	190	12	inspected	inspect	VERB
inlawrev-3405	190	13	only	only	ADV
inlawrev-3405	190	14	in	in	ADP
inlawrev-3405	190	15	the	the	DET
inlawrev-3405	190	16	office	office	NOUN
inlawrev-3405	190	17	ofthe	ofthe	NOUN
inlawrev-3405	190	18	clerk	clerk	NOUN
inlawrev-3405	190	19	of	of	ADP
inlawrev-3405	190	20	the	the	DET
inlawrev-3405	190	21	tax	tax	NOUN
inlawrev-3405	190	22	court	court	NOUN
inlawrev-3405	190	23	in	in	ADP
inlawrev-3405	190	24	washington	washington	PROPN
inlawrev-3405	190	25	.	.	PUNCT
inlawrev-3405	191	1	it	it	PRON
inlawrev-3405	191	2	may	may	AUX
inlawrev-3405	191	3	not	not	PART
inlawrev-3405	191	4	be	be	AUX
inlawrev-3405	191	5	photocopied	photocopy	VERB
inlawrev-3405	191	6	there	there	ADV
inlawrev-3405	191	7	,	,	PUNCT
inlawrev-3405	191	8	under	under	ADP
inlawrev-3405	191	9	the	the	DET
inlawrev-3405	191	10	contract	contract	NOUN
inlawrev-3405	191	11	between	between	ADP
inlawrev-3405	191	12	the	the	DET
inlawrev-3405	191	13	court	court	NOUN
inlawrev-3405	191	14	and	and	CCONJ
inlawrev-3405	191	15	the	the	DET
inlawrev-3405	191	16	private	private	ADJ
inlawrev-3405	191	17	court	court	NOUN
inlawrev-3405	191	18	reporter	reporter	NOUN
inlawrev-3405	191	19	company	company	NOUN
inlawrev-3405	191	20	.	.	PUNCT
inlawrev-3405	192	1	no	no	DET
inlawrev-3405	192	2	copy	copy	NOUN
inlawrev-3405	192	3	is	be	AUX
inlawrev-3405	192	4	available	available	ADJ
inlawrev-3405	192	5	in	in	ADP
inlawrev-3405	192	6	the	the	DET
inlawrev-3405	192	7	city	city	NOUN
inlawrev-3405	192	8	in	in	ADP
inlawrev-3405	192	9	which	which	PRON
inlawrev-3405	192	10	the	the	DET
inlawrev-3405	192	11	trial	trial	NOUN
inlawrev-3405	192	12	was	be	AUX
inlawrev-3405	192	13	held	hold	VERB
inlawrev-3405	192	14	.	.	PUNCT
inlawrev-3405	193	1	thus	thus	ADV
inlawrev-3405	193	2	,	,	PUNCT
inlawrev-3405	193	3	unless	unless	SCONJ
inlawrev-3405	193	4	one	one	PRON
inlawrev-3405	193	5	can	can	AUX
inlawrev-3405	193	6	spend	spend	VERB
inlawrev-3405	193	7	much	much	ADJ
inlawrev-3405	193	8	time	time	NOUN
inlawrev-3405	193	9	reading	read	VERB
inlawrev-3405	193	10	and	and	CCONJ
inlawrev-3405	193	11	taking	take	VERB
inlawrev-3405	193	12	notes	note	NOUN
inlawrev-3405	193	13	in	in	ADP
inlawrev-3405	193	14	washington	washington	PROPN
inlawrev-3405	193	15	,	,	PUNCT
inlawrev-3405	193	16	purchasing	purchase	VERB
inlawrev-3405	193	17	the	the	DET
inlawrev-3405	193	18	transcript	transcript	NOUN
inlawrev-3405	193	19	from	from	ADP
inlawrev-3405	193	20	the	the	DET
inlawrev-3405	193	21	court	court	NOUN
inlawrev-3405	193	22	reporter	reporter	NOUN
inlawrev-3405	193	23	is	be	AUX
inlawrev-3405	193	24	the	the	DET
inlawrev-3405	193	25	only	only	ADJ
inlawrev-3405	193	26	way	way	NOUN
inlawrev-3405	193	27	to	to	PART
inlawrev-3405	193	28	obtain	obtain	VERB
inlawrev-3405	193	29	the	the	DET
inlawrev-3405	193	30	transcript	transcript	NOUN
inlawrev-3405	193	31	.	.	PUNCT
inlawrev-3405	194	1	25	25	NUM
inlawrev-3405	194	2	.	.	PUNCT
inlawrev-3405	194	3	i.r.c	i.r.c	NOUN
inlawrev-3405	194	4	.	.	PUNCT
inlawrev-3405	195	1	§	§	PROPN
inlawrev-3405	195	2	6663	6663	NUM
inlawrev-3405	195	3	(	(	PUNCT
inlawrev-3405	195	4	b	b	NOUN
inlawrev-3405	195	5	)	)	PUNCT
inlawrev-3405	195	6	(	(	PUNCT
inlawrev-3405	195	7	added	add	VERB
inlawrev-3405	195	8	by	by	ADP
inlawrev-3405	195	9	ombra	ombra	PROPN
inlawrev-3405	195	10	1989	1989	NUM
inlawrev-3405	195	11	)	)	PUNCT
inlawrev-3405	195	12	.	.	PUNCT
inlawrev-3405	196	1	i.r.c	i.r.c	NOUN
inlawrev-3405	196	2	.	.	PUNCT
inlawrev-3405	197	1	§	§	PROPN
inlawrev-3405	197	2	6663(b	6663(b	NUM
inlawrev-3405	197	3	)	)	PUNCT
inlawrev-3405	197	4	provides	provide	VERB
inlawrev-3405	197	5	.	.	PUNCT
inlawrev-3405	198	1	ifthe	ifthe	PROPN
inlawrev-3405	198	2	secretary	secretary	PROPN
inlawrev-3405	198	3	establishes	establish	VERB
inlawrev-3405	198	4	that	that	DET
inlawrev-3405	198	5	anyportion	anyportion	NOUN
inlawrev-3405	198	6	ofan	ofan	NOUN
inlawrev-3405	198	7	under	under	ADP
inlawrev-3405	198	8	-	-	PUNCT
inlawrev-3405	198	9	payment	payment	NOUN
inlawrev-3405	198	10	is	be	AUX
inlawrev-3405	198	11	attributable	attributable	ADJ
inlawrev-3405	198	12	to	to	ADP
inlawrev-3405	198	13	fraud	fraud	VERB
inlawrev-3405	198	14	,	,	PUNCT
inlawrev-3405	198	15	'	'	PUNCT
inlawrev-3405	198	16	the	the	DET
inlawrev-3405	198	17	entire	entire	ADJ
inlawrev-3405	198	18	under	under	NOUN
inlawrev-3405	198	19	-	-	PUNCT
inlawrev-3405	198	20	payment	payment	NOUN
inlawrev-3405	198	21	shall	shall	AUX
inlawrev-3405	198	22	be	be	AUX
inlawrev-3405	198	23	treated	treat	VERB
inlawrev-3405	198	24	as	as	ADP
inlawrev-3405	198	25	attributable	attributable	ADJ
inlawrev-3405	198	26	to	to	ADP
inlawrev-3405	198	27	fraud	fraud	NOUN
inlawrev-3405	198	28	,	,	PUNCT
inlawrev-3405	198	29	except	except	SCONJ
inlawrev-3405	198	30	with	with	ADP
inlawrev-3405	198	31	respect	respect	NOUN
inlawrev-3405	198	32	to	to	ADP
inlawrev-3405	198	33	any	any	DET
inlawrev-3405	198	34	portion	portion	NOUN
inlawrev-3405	198	35	ofthe	ofthe	VERB
inlawrev-3405	198	36	under	under	ADP
inlawrev-3405	198	37	-	-	PUNCT
inlawrev-3405	198	38	payment	payment	NOUN
inlawrev-3405	198	39	which	which	PRON
inlawrev-3405	198	40	the	the	DET
inlawrev-3405	198	41	taxpayer	taxpayer	NOUN
inlawrev-3405	198	42	establishes	establish	VERB
inlawrev-3405	198	43	(	(	PUNCT
inlawrev-3405	198	44	by	by	ADP
inlawrev-3405	198	45	apreponderance	apreponderance	NOUN
inlawrev-3405	198	46	ofthe	ofthe	NOUN
inlawrev-3405	198	47	evidence	evidence	NOUN
inlawrev-3405	198	48	)	)	PUNCT
inlawrev-3405	198	49	is	be	AUX
inlawrev-3405	198	50	not	not	PART
inlawrev-3405	198	51	attributable	attributable	ADJ
inlawrev-3405	198	52	to	to	ADP
inlawrev-3405	198	53	fraud	fraud	NOUN
inlawrev-3405	198	54	.	.	PUNCT
inlawrev-3405	199	1	i	i	PRON
inlawrev-3405	199	2	d.	d.	PROPN
inlawrev-3405	199	3	(	(	PUNCT
inlawrev-3405	199	4	emphasis	emphasis	NOUN
inlawrev-3405	199	5	added	add	VERB
inlawrev-3405	199	6	)	)	PUNCT
inlawrev-3405	199	7	.	.	PUNCT
inlawrev-3405	200	1	26	26	NUM
inlawrev-3405	200	2	.	.	PUNCT
inlawrev-3405	200	3	see	see	VERB
inlawrev-3405	200	4	wynn	wynn	PROPN
inlawrev-3405	200	5	v.	v.	PROPN
inlawrev-3405	200	6	commissioner	commissioner	PROPN
inlawrev-3405	200	7	,	,	PUNCT
inlawrev-3405	200	8	70	70	NUM
inlawrev-3405	200	9	t.c.m	t.c.m	NOUN
inlawrev-3405	200	10	.	.	PUNCT
inlawrev-3405	201	1	(	(	PUNCT
inlawrev-3405	201	2	cch	cch	NOUN
inlawrev-3405	201	3	)	)	PUNCT
inlawrev-3405	201	4	1	1	NUM
inlawrev-3405	201	5	646	646	NUM
inlawrev-3405	201	6	,	,	PUNCT
inlawrev-3405	201	7	1	1	NUM
inlawrev-3405	201	8	653	653	NUM
inlawrev-3405	201	9	(	(	PUNCT
inlawrev-3405	201	10	1	1	NUM
inlawrev-3405	201	11	995	995	NUM
inlawrev-3405	201	12	)	)	PUNCT
inlawrev-3405	201	13	(	(	PUNCT
inlawrev-3405	201	14	dismissing	dismiss	VERB
inlawrev-3405	201	15	the	the	DET
inlawrev-3405	201	16	case	case	NOUN
inlawrev-3405	201	17	after	after	ADP
inlawrev-3405	201	18	finding	find	VERB
inlawrev-3405	201	19	that	that	PRON
inlawrev-3405	201	20	service	service	NOUN
inlawrev-3405	201	21	's	's	PART
inlawrev-3405	201	22	allegations	allegation	NOUN
inlawrev-3405	201	23	did	do	AUX
inlawrev-3405	201	24	not	not	PART
inlawrev-3405	201	25	meet	meet	VERB
inlawrev-3405	201	26	"	"	PUNCT
inlawrev-3405	201	27	clear	clear	ADJ
inlawrev-3405	201	28	and	and	CCONJ
inlawrev-3405	201	29	convincing	convincing	ADJ
inlawrev-3405	201	30	"	"	PUNCT
inlawrev-3405	201	31	standard	standard	NOUN
inlawrev-3405	201	32	;	;	PUNCT
inlawrev-3405	201	33	one	one	NUM
inlawrev-3405	201	34	witness	witness	NOUN
inlawrev-3405	201	35	was	be	AUX
inlawrev-3405	201	36	absent	absent	ADJ
inlawrev-3405	201	37	minded	minded	ADJ
inlawrev-3405	201	38	and	and	CCONJ
inlawrev-3405	201	39	his	his	PRON
inlawrev-3405	201	40	equivocal	equivocal	ADJ
inlawrev-3405	201	41	testimony	testimony	NOUN
inlawrev-3405	201	42	did	do	AUX
inlawrev-3405	201	43	not	not	PART
inlawrev-3405	201	44	satisfy	satisfy	VERB
inlawrev-3405	201	45	service	service	NOUN
inlawrev-3405	201	46	's	's	PART
inlawrev-3405	201	47	burden	burden	NOUN
inlawrev-3405	201	48	of	of	ADP
inlawrev-3405	201	49	showing	show	VERB
inlawrev-3405	201	50	fraud	fraud	NOUN
inlawrev-3405	201	51	by	by	ADP
inlawrev-3405	201	52	clear	clear	ADJ
inlawrev-3405	201	53	and	and	CCONJ
inlawrev-3405	201	54	convincing	convincing	ADJ
inlawrev-3405	201	55	evidence	evidence	NOUN
inlawrev-3405	201	56	)	)	PUNCT
inlawrev-3405	201	57	.	.	PUNCT
inlawrev-3405	202	1	27	27	NUM
inlawrev-3405	202	2	.	.	PUNCT
inlawrev-3405	203	1	see	see	VERB
inlawrev-3405	203	2	davis	davis	PROPN
inlawrev-3405	203	3	v.	v.	PROPN
inlawrev-3405	203	4	commissioner	commissioner	PROPN
inlawrev-3405	203	5	,	,	PUNCT
inlawrev-3405	203	6	184	184	NUM
inlawrev-3405	203	7	f.2d	f.2d	NOUN
inlawrev-3405	203	8	86	86	NUM
inlawrev-3405	203	9	,	,	PUNCT
inlawrev-3405	203	10	87	87	NUM
inlawrev-3405	203	11	(	(	PUNCT
inlawrev-3405	203	12	10th	10th	ADJ
inlawrev-3405	203	13	cir	cir	NOUN
inlawrev-3405	203	14	.	.	PROPN
inlawrev-3405	203	15	1950	1950	NUM
inlawrev-3405	203	16	)	)	PUNCT
inlawrev-3405	203	17	(	(	PUNCT
inlawrev-3405	203	18	stating	state	VERB
inlawrev-3405	203	19	that	that	SCONJ
inlawrev-3405	203	20	"	"	PUNCT
inlawrev-3405	203	21	[	[	X
inlawrev-3405	203	22	fjraud	fjraud	NOUN
inlawrev-3405	203	23	implies	imply	VERB
inlawrev-3405	203	24	bad	bad	ADJ
inlawrev-3405	203	25	faith	faith	NOUN
inlawrev-3405	203	26	,	,	PUNCT
inlawrev-3405	203	27	intentional	intentional	ADJ
inlawrev-3405	203	28	wrong	wrong	ADJ
inlawrev-3405	203	29	doing	doing	NOUN
inlawrev-3405	203	30	and	and	CCONJ
inlawrev-3405	203	31	a	a	DET
inlawrev-3405	203	32	sinister	sinister	ADJ
inlawrev-3405	203	33	motive	motive	NOUN
inlawrev-3405	203	34	"	"	PUNCT
inlawrev-3405	203	35	and	and	CCONJ
inlawrev-3405	203	36	that	that	SCONJ
inlawrev-3405	203	37	"	"	PUNCT
inlawrev-3405	203	38	[	[	X
inlawrev-3405	203	39	i]t	i]t	NOUN
inlawrev-3405	203	40	is	be	AUX
inlawrev-3405	203	41	never	never	ADV
inlawrev-3405	203	42	imputed	impute	VERB
inlawrev-3405	203	43	or	or	CCONJ
inlawrev-3405	203	44	presumed	presume	VERB
inlawrev-3405	203	45	and	and	CCONJ
inlawrev-3405	203	46	the	the	DET
inlawrev-3405	203	47	courts	court	NOUN
inlawrev-3405	203	48	should	should	AUX
inlawrev-3405	203	49	not	not	PART
inlawrev-3405	203	50	sustain	sustain	VERB
inlawrev-3405	203	51	findings	finding	NOUN
inlawrev-3405	203	52	of	of	ADP
inlawrev-3405	203	53	fraud	fraud	NOUN
inlawrev-3405	203	54	upon	upon	SCONJ
inlawrev-3405	203	55	circumstances	circumstance	NOUN
inlawrev-3405	203	56	which	which	PRON
inlawrev-3405	203	57	at	at	ADP
inlawrev-3405	203	58	most	most	ADJ
inlawrev-3405	203	59	create	create	VERB
inlawrev-3405	203	60	only	only	ADV
inlawrev-3405	203	61	suspicion	suspicion	NOUN
inlawrev-3405	203	62	.	.	PUNCT
inlawrev-3405	204	1	"	"	PUNCT
inlawrev-3405	204	2	)	)	PUNCT
inlawrev-3405	204	3	,	,	PUNCT
inlawrev-3405	204	4	rev'g	rev'g	NOUN
inlawrev-3405	204	5	,	,	PUNCT
inlawrev-3405	204	6	8	8	NUM
inlawrev-3405	204	7	t.c.m	t.c.m	NOUN
inlawrev-3405	204	8	.	.	PUNCT
inlawrev-3405	205	1	(	(	PUNCT
inlawrev-3405	205	2	cch	cch	NOUN
inlawrev-3405	205	3	)	)	PUNCT
inlawrev-3405	205	4	881	881	NUM
inlawrev-3405	205	5	(	(	PUNCT
inlawrev-3405	205	6	1949	1949	NUM
inlawrev-3405	205	7	)	)	PUNCT
inlawrev-3405	205	8	which	which	PRON
inlawrev-3405	205	9	found	find	VERB
inlawrev-3405	205	10	petitioner	petitioner	NOUN
inlawrev-3405	205	11	fraudulent	fraudulent	ADJ
inlawrev-3405	205	12	.	.	PUNCT
inlawrev-3405	206	1	28	28	NUM
inlawrev-3405	206	2	.	.	PUNCT
inlawrev-3405	207	1	see	see	VERB
inlawrev-3405	207	2	i.r.c	i.r.c	NOUN
inlawrev-3405	207	3	.	.	PUNCT
inlawrev-3405	208	1	§	§	PROPN
inlawrev-3405	208	2	6663(b	6663(b	NUM
inlawrev-3405	208	3	)	)	PUNCT
inlawrev-3405	208	4	.	.	PUNCT
inlawrev-3405	209	1	however	however	ADV
inlawrev-3405	209	2	,	,	PUNCT
inlawrev-3405	209	3	in	in	ADP
inlawrev-3405	209	4	cipparone	cipparone	NOUN
inlawrev-3405	209	5	v.	v.	PROPN
inlawrev-3405	209	6	commissioner	commissioner	NOUN
inlawrev-3405	209	7	,	,	PUNCT
inlawrev-3405	209	8	49	49	NUM
inlawrev-3405	209	9	t.c.m	t.c.m	NOUN
inlawrev-3405	209	10	.	.	PROPN
inlawrev-3405	209	11	1	1	NUM
inlawrev-3405	209	12	492	492	NUM
inlawrev-3405	209	13	,	,	PUNCT
inlawrev-3405	209	14	1	1	NUM
inlawrev-3405	209	15	500	500	NUM
inlawrev-3405	209	16	(	(	PUNCT
inlawrev-3405	209	17	1985	1985	NUM
inlawrev-3405	209	18	)	)	PUNCT
inlawrev-3405	209	19	,	,	PUNCT
inlawrev-3405	209	20	the	the	DET
inlawrev-3405	209	21	tax	tax	NOUN
inlawrev-3405	209	22	court	court	NOUN
inlawrev-3405	209	23	held	hold	VERB
inlawrev-3405	209	24	that	that	SCONJ
inlawrev-3405	209	25	a	a	DET
inlawrev-3405	209	26	minor	minor	ADJ
inlawrev-3405	209	27	conspirator	conspirator	NOUN
inlawrev-3405	209	28	who	who	PRON
inlawrev-3405	209	29	received	receive	VERB
inlawrev-3405	209	30	an	an	DET
inlawrev-3405	209	31	insignificant	insignificant	ADJ
inlawrev-3405	209	32	portion	portion	NOUN
inlawrev-3405	209	33	of	of	ADP
inlawrev-3405	209	34	the	the	DET
inlawrev-3405	209	35	conspiracy	conspiracy	NOUN
inlawrev-3405	209	36	income	income	NOUN
inlawrev-3405	209	37	,	,	PUNCT
inlawrev-3405	209	38	and	and	CCONJ
inlawrev-3405	209	39	who	who	PRON
inlawrev-3405	209	40	was	be	AUX
inlawrev-3405	209	41	not	not	PART
inlawrev-3405	209	42	knowledgeable	knowledgeable	ADJ
inlawrev-3405	209	43	or	or	CCONJ
inlawrev-3405	209	44	sophisticated	sophisticated	ADJ
inlawrev-3405	209	45	,	,	PUNCT
inlawrev-3405	209	46	was	be	AUX
inlawrev-3405	209	47	not	not	PART
inlawrev-3405	209	48	guilty	guilty	ADJ
inlawrev-3405	209	49	of	of	ADP
inlawrev-3405	209	50	fraud	fraud	NOUN
inlawrev-3405	209	51	.	.	PUNCT
inlawrev-3405	210	1	apparently	apparently	ADV
inlawrev-3405	210	2	under	under	ADP
inlawrev-3405	210	3	some	some	DET
inlawrev-3405	210	4	circumstances	circumstance	NOUN
inlawrev-3405	210	5	,	,	PUNCT
inlawrev-3405	210	6	a	a	DET
inlawrev-3405	210	7	de	de	X
inlawrev-3405	210	8	minimis	minimis	NOUN
inlawrev-3405	210	9	exception	exception	NOUN
inlawrev-3405	210	10	exists	exist	VERB
inlawrev-3405	210	11	.	.	PUNCT
inlawrev-3405	211	1	this	this	DET
inlawrev-3405	211	2	case	case	NOUN
inlawrev-3405	211	3	is	be	AUX
inlawrev-3405	211	4	discussed	discuss	VERB
inlawrev-3405	211	5	at	at	ADP
inlawrev-3405	211	6	infra	infra	NOUN
inlawrev-3405	211	7	notes	note	VERB
inlawrev-3405	211	8	148	148	NUM
inlawrev-3405	211	9	-	-	SYM
inlawrev-3405	211	10	54	54	NUM
inlawrev-3405	211	11	and	and	CCONJ
inlawrev-3405	211	12	accompanying	accompany	VERB
inlawrev-3405	211	13	text	text	NOUN
inlawrev-3405	211	14	.	.	PUNCT
inlawrev-3405	212	1	29	29	NUM
inlawrev-3405	212	2	.	.	X
inlawrev-3405	213	1	see	see	VERB
inlawrev-3405	213	2	welch	welch	PROPN
inlawrev-3405	213	3	v.	v.	ADP
inlawrev-3405	213	4	helvering	helvering	PROPN
inlawrev-3405	213	5	,	,	PUNCT
inlawrev-3405	213	6	290	290	NUM
inlawrev-3405	213	7	u.s	u.s	PROPN
inlawrev-3405	213	8	.	.	PROPN
inlawrev-3405	213	9	111,1	111,1	PROPN
inlawrev-3405	213	10	14	14	NUM
inlawrev-3405	213	11	-	-	SYM
inlawrev-3405	213	12	15	15	NUM
inlawrev-3405	213	13	(	(	PUNCT
inlawrev-3405	213	14	1933	1933	NUM
inlawrev-3405	213	15	)	)	PUNCT
inlawrev-3405	213	16	.	.	PUNCT
inlawrev-3405	214	1	"	"	PUNCT
inlawrev-3405	214	2	[	[	X
inlawrev-3405	214	3	the	the	DET
inlawrev-3405	214	4	commissioner	commissioner	NOUN
inlawrev-3405	214	5	's	's	PART
inlawrev-3405	214	6	]	]	PUNCT
inlawrev-3405	214	7	ruling	ruling	NOUN
inlawrev-3405	214	8	has	have	VERB
inlawrev-3405	214	9	the	the	DET
inlawrev-3405	214	10	support	support	NOUN
inlawrev-3405	214	11	of	of	ADP
inlawrev-3405	214	12	a	a	DET
inlawrev-3405	214	13	presumption	presumption	NOUN
inlawrev-3405	214	14	of	of	ADP
inlawrev-3405	214	15	correctness	correctness	NOUN
inlawrev-3405	214	16	,	,	PUNCT
inlawrev-3405	214	17	and	and	CCONJ
inlawrev-3405	214	18	the	the	DET
inlawrev-3405	214	19	petitioner	petitioner	NOUN
inlawrev-3405	214	20	has	have	VERB
inlawrev-3405	214	21	the	the	DET
inlawrev-3405	214	22	burden	burden	NOUN
inlawrev-3405	214	23	of	of	ADP
inlawrev-3405	214	24	proving	prove	VERB
inlawrev-3405	214	25	it	it	PRON
inlawrev-3405	214	26	to	to	PART
inlawrev-3405	214	27	be	be	AUX
inlawrev-3405	214	28	wrong	wrong	ADJ
inlawrev-3405	214	29	.	.	PUNCT
inlawrev-3405	214	30	"	"	PUNCT
inlawrev-3405	215	1	i	i	PRON
inlawrev-3405	215	2	d.	d.	VERB
inlawrev-3405	215	3	at	at	ADP
inlawrev-3405	215	4	1	1	NUM
inlawrev-3405	215	5	15	15	NUM
inlawrev-3405	215	6	.	.	PUNCT
inlawrev-3405	216	1	see	see	AUX
inlawrev-3405	216	2	also	also	ADV
inlawrev-3405	216	3	helvering	helvere	VERB
inlawrev-3405	216	4	v.	v.	ADP
inlawrev-3405	216	5	taylor	taylor	PROPN
inlawrev-3405	216	6	,	,	PUNCT
inlawrev-3405	216	7	293	293	NUM
inlawrev-3405	216	8	u.s	u.s	PROPN
inlawrev-3405	216	9	.	.	PROPN
inlawrev-3405	216	10	507	507	NUM
inlawrev-3405	216	11	,	,	PUNCT
inlawrev-3405	216	12	515	515	NUM
inlawrev-3405	216	13	(	(	PUNCT
inlawrev-3405	216	14	1935	1935	NUM
inlawrev-3405	216	15	)	)	PUNCT
inlawrev-3405	216	16	;	;	PUNCT
inlawrev-3405	216	17	tax	tax	NOUN
inlawrev-3405	216	18	court	court	NOUN
inlawrev-3405	216	19	rule	rule	NOUN
inlawrev-3405	216	20	142(a	142(a	PROPN
inlawrev-3405	216	21	)	)	PUNCT
inlawrev-3405	216	22	(	(	PUNCT
inlawrev-3405	216	23	"	"	PUNCT
inlawrev-3405	216	24	the	the	DET
inlawrev-3405	216	25	burden	burden	NOUN
inlawrev-3405	216	26	of	of	ADP
inlawrev-3405	216	27	proof	proof	NOUN
inlawrev-3405	216	28	shall	shall	AUX
inlawrev-3405	216	29	be	be	AUX
inlawrev-3405	216	30	upon	upon	SCONJ
inlawrev-3405	216	31	petitioner	petitioner	NOUN
inlawrev-3405	216	32	,	,	PUNCT
inlawrev-3405	216	33	except	except	SCONJ
inlawrev-3405	216	34	as	as	ADV
inlawrev-3405	216	35	otherwise	otherwise	ADV
inlawrev-3405	216	36	provided	provide	VERB
inlawrev-3405	216	37	by	by	ADP
inlawrev-3405	216	38	statute	statute	NOUN
inlawrev-3405	216	39	or	or	CCONJ
inlawrev-3405	216	40	determined	determine	VERB
inlawrev-3405	216	41	by	by	ADP
inlawrev-3405	216	42	the	the	DET
inlawrev-3405	216	43	court	court	NOUN
inlawrev-3405	216	44	.	.	PUNCT
inlawrev-3405	216	45	.	.	PUNCT
inlawrev-3405	216	46	.	.	PUNCT
inlawrev-3405	216	47	.	.	PUNCT
inlawrev-3405	217	1	"	"	PUNCT
inlawrev-3405	217	2	)	)	PUNCT
inlawrev-3405	217	3	.	.	PUNCT
inlawrev-3405	218	1	30	30	NUM
inlawrev-3405	218	2	.	.	PUNCT
inlawrev-3405	218	3	see	see	VERB
inlawrev-3405	218	4	i.r.c	i.r.c	NOUN
inlawrev-3405	218	5	.	.	PUNCT
inlawrev-3405	219	1	§	§	PROPN
inlawrev-3405	219	2	6663(a	6663(a	NUM
inlawrev-3405	219	3	)	)	PUNCT
inlawrev-3405	220	1	(	(	PUNCT
inlawrev-3405	220	2	imposing	impose	VERB
inlawrev-3405	220	3	penalty	penalty	NOUN
inlawrev-3405	220	4	of	of	ADP
inlawrev-3405	220	5	75	75	NUM
inlawrev-3405	220	6	%	%	NOUN
inlawrev-3405	220	7	of	of	ADP
inlawrev-3405	220	8	the	the	DET
inlawrev-3405	220	9	additional	additional	ADJ
inlawrev-3405	220	10	tax	tax	NOUN
inlawrev-3405	220	11	on	on	ADP
inlawrev-3405	220	12	that	that	DET
inlawrev-3405	220	13	portion	portion	NOUN
inlawrev-3405	220	14	of	of	ADP
inlawrev-3405	220	15	524	524	NUM
inlawrev-3405	220	16	indiana	indiana	PROPN
inlawrev-3405	220	17	law	law	PROPN
inlawrev-3405	220	18	review	review	NOUN
inlawrev-3405	220	19	[	[	X
inlawrev-3405	220	20	vol	vol	NOUN
inlawrev-3405	220	21	.	.	PUNCT
inlawrev-3405	221	1	33:517	33:517	NUM
inlawrev-3405	221	2	in	in	ADP
inlawrev-3405	221	3	addition	addition	NOUN
inlawrev-3405	221	4	,	,	PUNCT
inlawrev-3405	221	5	statutory	statutory	ADJ
inlawrev-3405	221	6	interest	interest	NOUN
inlawrev-3405	221	7	on	on	ADP
inlawrev-3405	221	8	both	both	CCONJ
inlawrev-3405	221	9	the	the	DET
inlawrev-3405	221	10	underpayment	underpayment	NOUN
inlawrev-3405	221	11	and	and	CCONJ
inlawrev-3405	221	12	the	the	DET
inlawrev-3405	221	13	penalty	penalty	NOUN
inlawrev-3405	221	14	are	be	AUX
inlawrev-3405	221	15	imposed.^	imposed.^	NOUN
inlawrev-3405	221	16	^	^	PUNCT
inlawrev-3405	221	17	any	any	DET
inlawrev-3405	221	18	appeal	appeal	NOUN
inlawrev-3405	221	19	from	from	ADP
inlawrev-3405	221	20	the	the	DET
inlawrev-3405	221	21	tax	tax	NOUN
inlawrev-3405	221	22	court	court	NOUN
inlawrev-3405	221	23	goes	go	VERB
inlawrev-3405	221	24	to	to	ADP
inlawrev-3405	221	25	the	the	DET
inlawrev-3405	221	26	united	united	PROPN
inlawrev-3405	221	27	states	states	PROPN
inlawrev-3405	221	28	court	court	PROPN
inlawrev-3405	221	29	of	of	ADP
inlawrev-3405	221	30	appeals	appeal	NOUN
inlawrev-3405	221	31	of	of	ADP
inlawrev-3405	221	32	the	the	DET
inlawrev-3405	221	33	appropriate	appropriate	ADJ
inlawrev-3405	221	34	circuit.^^	circuit.^^	NOUN
inlawrev-3405	221	35	finally	finally	ADV
inlawrev-3405	221	36	,	,	PUNCT
inlawrev-3405	221	37	a	a	DET
inlawrev-3405	221	38	petitioner	petitioner	NOUN
inlawrev-3405	221	39	who	who	PRON
inlawrev-3405	221	40	has	have	AUX
inlawrev-3405	221	41	been	be	AUX
inlawrev-3405	221	42	found	find	VERB
inlawrev-3405	221	43	guilty	guilty	ADJ
inlawrev-3405	221	44	of	of	ADP
inlawrev-3405	221	45	criminal	criminal	ADJ
inlawrev-3405	221	46	tax	tax	NOUN
inlawrev-3405	221	47	fraud	fraud	NOUN
inlawrev-3405	221	48	may	may	AUX
inlawrev-3405	221	49	be	be	AUX
inlawrev-3405	221	50	collaterally	collaterally	ADV
inlawrev-3405	221	51	estopped	estop	VERB
inlawrev-3405	221	52	from	from	ADP
inlawrev-3405	221	53	denying	deny	VERB
inlawrev-3405	221	54	the	the	DET
inlawrev-3405	221	55	elements	element	NOUN
inlawrev-3405	221	56	of	of	ADP
inlawrev-3405	221	57	the	the	DET
inlawrev-3405	221	58	crimes	crime	NOUN
inlawrev-3405	221	59	of	of	ADP
inlawrev-3405	221	60	which	which	PRON
inlawrev-3405	221	61	he	he	PRON
inlawrev-3405	221	62	was	be	AUX
inlawrev-3405	221	63	convicted	convict	VERB
inlawrev-3405	221	64	.	.	PUNCT
inlawrev-3405	222	1	and	and	CCONJ
inlawrev-3405	222	2	,	,	PUNCT
inlawrev-3405	222	3	even	even	ADV
inlawrev-3405	222	4	if	if	SCONJ
inlawrev-3405	222	5	a	a	DET
inlawrev-3405	222	6	prior	prior	ADJ
inlawrev-3405	222	7	criminal	criminal	ADJ
inlawrev-3405	222	8	tax	tax	NOUN
inlawrev-3405	222	9	case	case	NOUN
inlawrev-3405	222	10	has	have	AUX
inlawrev-3405	222	11	ended	end	VERB
inlawrev-3405	222	12	with	with	ADP
inlawrev-3405	222	13	a	a	DET
inlawrev-3405	222	14	not	not	PART
inlawrev-3405	222	15	guilty	guilty	ADJ
inlawrev-3405	222	16	verdict	verdict	NOUN
inlawrev-3405	222	17	,	,	PUNCT
inlawrev-3405	222	18	the	the	DET
inlawrev-3405	222	19	service	service	NOUN
inlawrev-3405	222	20	can	can	AUX
inlawrev-3405	222	21	still	still	ADV
inlawrev-3405	222	22	proceed	proceed	VERB
inlawrev-3405	222	23	in	in	ADP
inlawrev-3405	222	24	the	the	DET
inlawrev-3405	222	25	civil	civil	ADJ
inlawrev-3405	222	26	arena	arena	NOUN
inlawrev-3405	222	27	because	because	SCONJ
inlawrev-3405	222	28	the	the	DET
inlawrev-3405	222	29	evidence	evidence	NOUN
inlawrev-3405	222	30	might	might	AUX
inlawrev-3405	222	31	prove	prove	VERB
inlawrev-3405	222	32	sufficient	sufficient	ADJ
inlawrev-3405	222	33	to	to	PART
inlawrev-3405	222	34	be	be	AUX
inlawrev-3405	222	35	"	"	PUNCT
inlawrev-3405	222	36	clear	clear	ADJ
inlawrev-3405	222	37	and	and	CCONJ
inlawrev-3405	222	38	convincing	convincing	ADJ
inlawrev-3405	222	39	,	,	PUNCT
inlawrev-3405	222	40	"	"	PUNCT
inlawrev-3405	222	41	even	even	ADV
inlawrev-3405	222	42	if	if	SCONJ
inlawrev-3405	222	43	it	it	PRON
inlawrev-3405	222	44	was	be	AUX
inlawrev-3405	222	45	not	not	PART
inlawrev-3405	222	46	"	"	PUNCT
inlawrev-3405	222	47	beyond	beyond	ADP
inlawrev-3405	222	48	a	a	DET
inlawrev-3405	222	49	reasonable	reasonable	ADJ
inlawrev-3405	222	50	doubt	doubt	NOUN
inlawrev-3405	222	51	.	.	PUNCT
inlawrev-3405	222	52	"	"	PUNCT
inlawrev-3405	223	1	obviously	obviously	ADV
inlawrev-3405	223	2	,	,	PUNCT
inlawrev-3405	223	3	even	even	ADV
inlawrev-3405	223	4	though	though	SCONJ
inlawrev-3405	223	5	the	the	DET
inlawrev-3405	223	6	civil	civil	ADJ
inlawrev-3405	223	7	fraud	fraud	NOUN
inlawrev-3405	223	8	litigant	litigant	NOUN
inlawrev-3405	223	9	does	do	AUX
inlawrev-3405	223	10	not	not	PART
inlawrev-3405	223	11	run	run	VERB
inlawrev-3405	223	12	the	the	DET
inlawrev-3405	223	13	risk	risk	NOUN
inlawrev-3405	223	14	ofprison	ofprison	NOUN
inlawrev-3405	223	15	,	,	PUNCT
inlawrev-3405	223	16	he	he	PRON
inlawrev-3405	223	17	will	will	AUX
inlawrev-3405	223	18	likely	likely	ADV
inlawrev-3405	223	19	face	face	VERB
inlawrev-3405	223	20	substantial	substantial	ADJ
inlawrev-3405	223	21	financial	financial	ADJ
inlawrev-3405	223	22	exposure	exposure	NOUN
inlawrev-3405	223	23	,	,	PUNCT
inlawrev-3405	223	24	especially	especially	ADV
inlawrev-3405	223	25	if	if	SCONJ
inlawrev-3405	223	26	he	he	PRON
inlawrev-3405	223	27	can	can	AUX
inlawrev-3405	223	28	not	not	PART
inlawrev-3405	223	29	afford	afford	VERB
inlawrev-3405	223	30	professional	professional	ADJ
inlawrev-3405	223	31	assistance	assistance	NOUN
inlawrev-3405	223	32	in	in	ADP
inlawrev-3405	223	33	his	his	PRON
inlawrev-3405	223	34	contest	contest	NOUN
inlawrev-3405	223	35	with	with	ADP
inlawrev-3405	223	36	the	the	DET
inlawrev-3405	223	37	service	service	NOUN
inlawrev-3405	223	38	.	.	PUNCT
inlawrev-3405	224	1	ii	ii	PROPN
inlawrev-3405	224	2	.	.	PUNCT
inlawrev-3405	225	1	how	how	SCONJ
inlawrev-3405	225	2	the	the	DET
inlawrev-3405	225	3	service	service	NOUN
inlawrev-3405	225	4	prevents	prevent	VERB
inlawrev-3405	225	5	the	the	DET
inlawrev-3405	225	6	taxpayer	taxpayer	NOUN
inlawrev-3405	225	7	from	from	ADP
inlawrev-3405	225	8	discovering	discover	VERB
inlawrev-3405	225	9	possible	possible	ADJ
inlawrev-3405	225	10	errors	error	NOUN
inlawrev-3405	225	11	in	in	ADP
inlawrev-3405	225	12	the	the	DET
inlawrev-3405	225	13	statutory	statutory	ADJ
inlawrev-3405	225	14	notice	notice	NOUN
inlawrev-3405	225	15	:	:	PUNCT
inlawrev-3405	225	16	greenberg	greenberg	PROPN
inlawrev-3405	225	17	's	's	PART
inlawrev-3405	225	18	express	express	ADJ
inlawrev-3405	225	19	and	and	CCONJ
inlawrev-3405	225	20	scar	scar	VERB
inlawrev-3405	225	21	the	the	DET
inlawrev-3405	225	22	way	way	NOUN
inlawrev-3405	225	23	in	in	ADP
inlawrev-3405	225	24	which	which	PRON
inlawrev-3405	225	25	the	the	DET
inlawrev-3405	225	26	service	service	NOUN
inlawrev-3405	225	27	determines	determine	VERB
inlawrev-3405	225	28	the	the	DET
inlawrev-3405	225	29	asserted	asserted	ADJ
inlawrev-3405	225	30	deficiency	deficiency	NOUN
inlawrev-3405	225	31	in	in	ADP
inlawrev-3405	225	32	the	the	DET
inlawrev-3405	225	33	statutory	statutory	ADJ
inlawrev-3405	225	34	notice	notice	NOUN
inlawrev-3405	225	35	is	be	AUX
inlawrev-3405	225	36	a	a	DET
inlawrev-3405	225	37	fact	fact	NOUN
inlawrev-3405	225	38	that	that	PRON
inlawrev-3405	225	39	is	be	AUX
inlawrev-3405	225	40	usually	usually	ADV
inlawrev-3405	225	41	obvious	obvious	ADJ
inlawrev-3405	225	42	from	from	ADP
inlawrev-3405	225	43	the	the	DET
inlawrev-3405	225	44	statutory	statutory	ADJ
inlawrev-3405	225	45	notice	notice	NOUN
inlawrev-3405	225	46	,	,	PUNCT
inlawrev-3405	225	47	when	when	SCONJ
inlawrev-3405	225	48	the	the	DET
inlawrev-3405	225	49	attached	attach	VERB
inlawrev-3405	225	50	schedules	schedule	NOUN
inlawrev-3405	225	51	set	set	VERB
inlawrev-3405	225	52	forth	forth	ADP
inlawrev-3405	225	53	such	such	ADJ
inlawrev-3405	225	54	things	thing	NOUN
inlawrev-3405	225	55	as	as	ADP
inlawrev-3405	225	56	unreported	unreported	ADJ
inlawrev-3405	225	57	income	income	NOUN
inlawrev-3405	225	58	from	from	ADP
inlawrev-3405	225	59	a	a	DET
inlawrev-3405	225	60	form	form	NOUN
inlawrev-3405	225	61	w-2	w-2	NOUN
inlawrev-3405	225	62	or	or	CCONJ
inlawrev-3405	225	63	form	form	NOUN
inlawrev-3405	225	64	1099	1099	NUM
inlawrev-3405	225	65	,	,	PUNCT
inlawrev-3405	225	66	or	or	CCONJ
inlawrev-3405	225	67	denies	deny	VERB
inlawrev-3405	225	68	certain	certain	ADJ
inlawrev-3405	225	69	specific	specific	ADJ
inlawrev-3405	225	70	deductions	deduction	NOUN
inlawrev-3405	225	71	.	.	PUNCT
inlawrev-3405	226	1	there	there	PRON
inlawrev-3405	226	2	are	be	VERB
inlawrev-3405	226	3	no	no	DET
inlawrev-3405	226	4	real	real	ADJ
inlawrev-3405	226	5	policy	policy	NOUN
inlawrev-3405	226	6	decisions	decision	NOUN
inlawrev-3405	226	7	involved	involve	VERB
inlawrev-3405	226	8	in	in	ADP
inlawrev-3405	226	9	a	a	DET
inlawrev-3405	226	10	revenue	revenue	NOUN
inlawrev-3405	226	11	agent	agent	NOUN
inlawrev-3405	226	12	's	's	PART
inlawrev-3405	226	13	determinations	determination	NOUN
inlawrev-3405	226	14	of	of	ADP
inlawrev-3405	226	15	this	this	DET
inlawrev-3405	226	16	type	type	NOUN
inlawrev-3405	226	17	of	of	ADP
inlawrev-3405	226	18	notice	notice	NOUN
inlawrev-3405	226	19	.	.	PUNCT
inlawrev-3405	227	1	the	the	DET
inlawrev-3405	227	2	agent	agent	NOUN
inlawrev-3405	227	3	should	should	AUX
inlawrev-3405	227	4	go	go	VERB
inlawrev-3405	227	5	"	"	PUNCT
inlawrev-3405	227	6	by	by	ADP
inlawrev-3405	227	7	the	the	DET
inlawrev-3405	227	8	book	book	NOUN
inlawrev-3405	227	9	"	"	PUNCT
inlawrev-3405	227	10	(	(	PUNCT
inlawrev-3405	227	11	the	the	DET
inlawrev-3405	227	12	internal	internal	ADJ
inlawrev-3405	227	13	revenue	revenue	NOUN
inlawrev-3405	227	14	manual	manual	NOUN
inlawrev-3405	227	15	)	)	PUNCT
inlawrev-3405	227	16	and	and	CCONJ
inlawrev-3405	227	17	other	other	ADJ
inlawrev-3405	227	18	service	service	NOUN
inlawrev-3405	227	19	documents	document	NOUN
inlawrev-3405	227	20	.	.	PUNCT
inlawrev-3405	228	1	the	the	DET
inlawrev-3405	228	2	deficiencies	deficiency	NOUN
inlawrev-3405	228	3	asserted	assert	VERB
inlawrev-3405	228	4	in	in	ADP
inlawrev-3405	228	5	the	the	DET
inlawrev-3405	228	6	statutory	statutory	ADJ
inlawrev-3405	228	7	notice	notice	NOUN
inlawrev-3405	228	8	,	,	PUNCT
inlawrev-3405	228	9	are	be	AUX
inlawrev-3405	228	10	derived	derive	VERB
inlawrev-3405	228	11	from	from	ADP
inlawrev-3405	228	12	the	the	DET
inlawrev-3405	228	13	agent	agent	NOUN
inlawrev-3405	228	14	's	's	PART
inlawrev-3405	228	15	investigation	investigation	NOUN
inlawrev-3405	228	16	and	and	CCONJ
inlawrev-3405	228	17	his	his	PRON
inlawrev-3405	228	18	determinations	determination	NOUN
inlawrev-3405	228	19	offacts	offact	VERB
inlawrev-3405	228	20	.	.	PUNCT
inlawrev-3405	229	1	this	this	DET
inlawrev-3405	229	2	type	type	NOUN
inlawrev-3405	229	3	of	of	ADP
inlawrev-3405	229	4	statutory	statutory	ADJ
inlawrev-3405	229	5	notice	notice	NOUN
inlawrev-3405	229	6	should	should	AUX
inlawrev-3405	229	7	be	be	AUX
inlawrev-3405	229	8	unquestioned	unquestione	VERB
inlawrev-3405	229	9	as	as	ADP
inlawrev-3405	229	10	properly	properly	ADV
inlawrev-3405	229	11	prepared	prepare	VERB
inlawrev-3405	229	12	because	because	SCONJ
inlawrev-3405	229	13	of	of	ADP
inlawrev-3405	229	14	its	its	PRON
inlawrev-3405	229	15	specificity	specificity	NOUN
inlawrev-3405	229	16	,	,	PUNCT
inlawrev-3405	229	17	and	and	CCONJ
inlawrev-3405	229	18	because	because	SCONJ
inlawrev-3405	229	19	it	it	PRON
inlawrev-3405	229	20	shows	show	VERB
inlawrev-3405	229	21	that	that	SCONJ
inlawrev-3405	229	22	the	the	DET
inlawrev-3405	229	23	agent	agent	NOUN
inlawrev-3405	229	24	preparing	prepare	VERB
inlawrev-3405	229	25	that	that	DET
inlawrev-3405	229	26	document	document	NOUN
inlawrev-3405	229	27	made	make	VERB
inlawrev-3405	229	28	a	a	DET
inlawrev-3405	229	29	"	"	PUNCT
inlawrev-3405	229	30	determination	determination	NOUN
inlawrev-3405	229	31	"	"	PUNCT
inlawrev-3405	229	32	of	of	ADP
inlawrev-3405	229	33	the	the	DET
inlawrev-3405	229	34	facts	fact	NOUN
inlawrev-3405	229	35	asserted.^^	asserted.^^	PUNCT
inlawrev-3405	229	36	the	the	DET
inlawrev-3405	229	37	tax	tax	NOUN
inlawrev-3405	229	38	court	court	NOUN
inlawrev-3405	229	39	properly	properly	ADV
inlawrev-3405	229	40	refuses	refuse	VERB
inlawrev-3405	229	41	to	to	PART
inlawrev-3405	229	42	look	look	VERB
inlawrev-3405	229	43	behind	behind	ADP
inlawrev-3405	229	44	this	this	DET
inlawrev-3405	229	45	type	type	NOUN
inlawrev-3405	229	46	of	of	ADP
inlawrev-3405	229	47	statutory	statutory	ADJ
inlawrev-3405	229	48	notice.^	notice.^	NOUN
inlawrev-3405	229	49	"	"	PUNCT
inlawrev-3405	229	50	*	*	NOUN
inlawrev-3405	229	51	the	the	DET
inlawrev-3405	229	52	court	court	NOUN
inlawrev-3405	229	53	may	may	AUX
inlawrev-3405	229	54	find	find	VERB
inlawrev-3405	229	55	as	as	ADP
inlawrev-3405	229	56	a	a	DET
inlawrev-3405	229	57	matter	matter	NOUN
inlawrev-3405	229	58	offact	offact	NOUN
inlawrev-3405	229	59	that	that	SCONJ
inlawrev-3405	229	60	taxable	taxable	ADJ
inlawrev-3405	229	61	income	income	NOUN
inlawrev-3405	229	62	attributable	attributable	ADJ
inlawrev-3405	229	63	to	to	ADP
inlawrev-3405	229	64	fraud	fraud	NOUN
inlawrev-3405	229	65	)	)	PUNCT
inlawrev-3405	229	66	.	.	PUNCT
inlawrev-3405	230	1	before	before	ADP
inlawrev-3405	230	2	the	the	DET
inlawrev-3405	230	3	omnibus	omnibus	NOUN
inlawrev-3405	230	4	budget	budget	NOUN
inlawrev-3405	230	5	reconciliation	reconciliation	NOUN
inlawrev-3405	230	6	act	act	NOUN
inlawrev-3405	230	7	of	of	ADP
inlawrev-3405	230	8	1989	1989	NUM
inlawrev-3405	230	9	(	(	PUNCT
inlawrev-3405	230	10	ombra	ombra	NOUN
inlawrev-3405	230	11	)	)	PUNCT
inlawrev-3405	230	12	,	,	PUNCT
inlawrev-3405	230	13	the	the	DET
inlawrev-3405	230	14	code	code	NOUN
inlawrev-3405	230	15	imposed	impose	VERB
inlawrev-3405	230	16	a	a	DET
inlawrev-3405	230	17	50	50	NUM
inlawrev-3405	230	18	%	%	NOUN
inlawrev-3405	230	19	penalty	penalty	NOUN
inlawrev-3405	230	20	and	and	CCONJ
inlawrev-3405	230	21	interest	interest	NOUN
inlawrev-3405	230	22	on	on	ADP
inlawrev-3405	230	23	the	the	DET
inlawrev-3405	230	24	tax	tax	NOUN
inlawrev-3405	230	25	attributable	attributable	ADJ
inlawrev-3405	230	26	to	to	ADP
inlawrev-3405	230	27	the	the	DET
inlawrev-3405	230	28	entire	entire	ADJ
inlawrev-3405	230	29	underpayment	underpayment	NOUN
inlawrev-3405	230	30	,	,	PUNCT
inlawrev-3405	230	31	not	not	PART
inlawrev-3405	230	32	just	just	ADV
inlawrev-3405	230	33	the	the	DET
inlawrev-3405	230	34	portion	portion	NOUN
inlawrev-3405	230	35	of	of	ADP
inlawrev-3405	230	36	the	the	DET
inlawrev-3405	230	37	underpayment	underpayment	ADJ
inlawrev-3405	230	38	attributable	attributable	ADJ
inlawrev-3405	230	39	to	to	ADP
inlawrev-3405	230	40	fraud	fraud	NOUN
inlawrev-3405	230	41	.	.	PUNCT
inlawrev-3405	231	1	see	see	VERB
inlawrev-3405	231	2	i.r.c	i.r.c	NOUN
inlawrev-3405	231	3	.	.	PUNCT
inlawrev-3405	232	1	§	§	PROPN
inlawrev-3405	232	2	6653	6653	NUM
inlawrev-3405	232	3	(	(	PUNCT
inlawrev-3405	232	4	repealed	repeal	VERB
inlawrev-3405	232	5	1989	1989	NUM
inlawrev-3405	232	6	)	)	PUNCT
inlawrev-3405	232	7	.	.	PUNCT
inlawrev-3405	233	1	31	31	NUM
inlawrev-3405	233	2	.	.	PUNCT
inlawrev-3405	233	3	see	see	VERB
inlawrev-3405	233	4	i.r.c	i.r.c	NOUN
inlawrev-3405	233	5	.	.	PUNCT
inlawrev-3405	234	1	§	§	PROPN
inlawrev-3405	234	2	6601(a	6601(a	PROPN
inlawrev-3405	234	3	)	)	PUNCT
inlawrev-3405	234	4	&	&	CCONJ
inlawrev-3405	234	5	(	(	PUNCT
inlawrev-3405	234	6	e)(2)(b	e)(2)(b	PROPN
inlawrev-3405	234	7	)	)	PUNCT
inlawrev-3405	234	8	(	(	PUNCT
inlawrev-3405	234	9	imposing	impose	VERB
inlawrev-3405	234	10	interest	interest	NOUN
inlawrev-3405	234	11	on	on	ADP
inlawrev-3405	234	12	statutory	statutory	ADJ
inlawrev-3405	234	13	underpayment	underpayment	NOUN
inlawrev-3405	234	14	and	and	CCONJ
inlawrev-3405	234	15	penalty	penalty	NOUN
inlawrev-3405	234	16	)	)	PUNCT
inlawrev-3405	234	17	.	.	PUNCT
inlawrev-3405	235	1	32	32	NUM
inlawrev-3405	235	2	.	.	PUNCT
inlawrev-3405	235	3	see	see	VERB
inlawrev-3405	235	4	i.r.c	i.r.c	NOUN
inlawrev-3405	235	5	.	.	PUNCT
inlawrev-3405	236	1	§	§	PROPN
inlawrev-3405	236	2	7482(a	7482(a	NOUN
inlawrev-3405	236	3	)	)	PUNCT
inlawrev-3405	237	1	(	(	PUNCT
inlawrev-3405	237	2	giving	give	VERB
inlawrev-3405	237	3	exclusive	exclusive	ADJ
inlawrev-3405	237	4	jurisdiction	jurisdiction	NOUN
inlawrev-3405	237	5	to	to	ADP
inlawrev-3405	237	6	united	united	PROPN
inlawrev-3405	237	7	states	states	PROPN
inlawrev-3405	237	8	courts	court	NOUN
inlawrev-3405	237	9	of	of	ADP
inlawrev-3405	237	10	appeals	appeal	NOUN
inlawrev-3405	237	11	to	to	PART
inlawrev-3405	237	12	review	review	VERB
inlawrev-3405	237	13	decisions	decision	NOUN
inlawrev-3405	237	14	of	of	ADP
inlawrev-3405	237	15	tax	tax	NOUN
inlawrev-3405	237	16	court	court	NOUN
inlawrev-3405	237	17	)	)	PUNCT
inlawrev-3405	237	18	.	.	PUNCT
inlawrev-3405	238	1	33	33	NUM
inlawrev-3405	238	2	.	.	PUNCT
inlawrev-3405	239	1	see	see	VERB
inlawrev-3405	239	2	scar	scar	PROPN
inlawrev-3405	239	3	v.	v.	PROPN
inlawrev-3405	239	4	commissioner	commissioner	PROPN
inlawrev-3405	239	5	,	,	PUNCT
inlawrev-3405	239	6	81	81	NUM
inlawrev-3405	239	7	t.c	t.c	PROPN
inlawrev-3405	239	8	.	.	PROPN
inlawrev-3405	239	9	855	855	NUM
inlawrev-3405	239	10	(	(	PUNCT
inlawrev-3405	239	11	1983	1983	NUM
inlawrev-3405	239	12	)	)	PUNCT
inlawrev-3405	239	13	(	(	PUNCT
inlawrev-3405	239	14	reviewed	review	VERB
inlawrev-3405	239	15	by	by	ADP
inlawrev-3405	239	16	the	the	DET
inlawrev-3405	239	17	court	court	NOUN
inlawrev-3405	239	18	)	)	PUNCT
inlawrev-3405	239	19	,	,	PUNCT
inlawrev-3405	239	20	and	and	CCONJ
inlawrev-3405	239	21	its	its	PRON
inlawrev-3405	239	22	reversal	reversal	NOUN
inlawrev-3405	239	23	on	on	ADP
inlawrev-3405	239	24	appeal	appeal	NOUN
inlawrev-3405	239	25	814	814	NUM
inlawrev-3405	239	26	f.2d	f.2d	NOUN
inlawrev-3405	239	27	1363	1363	NUM
inlawrev-3405	239	28	(	(	PUNCT
inlawrev-3405	239	29	9th	9th	ADJ
inlawrev-3405	239	30	cir	cir	NOUN
inlawrev-3405	239	31	.	.	PUNCT
inlawrev-3405	239	32	1987	1987	NUM
inlawrev-3405	239	33	)	)	PUNCT
inlawrev-3405	239	34	,	,	PUNCT
inlawrev-3405	239	35	for	for	ADP
inlawrev-3405	239	36	an	an	DET
inlawrev-3405	239	37	analysis	analysis	NOUN
inlawrev-3405	239	38	of	of	ADP
inlawrev-3405	239	39	the	the	DET
inlawrev-3405	239	40	"	"	PUNCT
inlawrev-3405	239	41	determination	determination	NOUN
inlawrev-3405	239	42	"	"	PUNCT
inlawrev-3405	239	43	issue	issue	NOUN
inlawrev-3405	239	44	.	.	PUNCT
inlawrev-3405	240	1	scar	scar	NOUN
inlawrev-3405	240	2	is	be	AUX
inlawrev-3405	240	3	discussed	discuss	VERB
inlawrev-3405	240	4	infra	infra	NOUN
inlawrev-3405	240	5	notes	note	VERB
inlawrev-3405	240	6	75	75	NUM
inlawrev-3405	240	7	-	-	SYM
inlawrev-3405	240	8	104	104	NUM
inlawrev-3405	240	9	and	and	CCONJ
inlawrev-3405	240	10	accompanying	accompany	VERB
inlawrev-3405	240	11	text	text	NOUN
inlawrev-3405	240	12	.	.	PUNCT
inlawrev-3405	241	1	34	34	NUM
inlawrev-3405	241	2	.	.	PUNCT
inlawrev-3405	241	3	see	see	VERB
inlawrev-3405	241	4	luhring	luhring	NOUN
inlawrev-3405	241	5	v.	v.	ADP
inlawrev-3405	241	6	glotzbach	glotzbach	NOUN
inlawrev-3405	241	7	,	,	PUNCT
inlawrev-3405	241	8	304	304	NUM
inlawrev-3405	241	9	f.2d	f.2d	ADP
inlawrev-3405	241	10	560	560	NUM
inlawrev-3405	241	11	,	,	PUNCT
inlawrev-3405	241	12	565	565	NUM
inlawrev-3405	241	13	(	(	PUNCT
inlawrev-3405	241	14	4th	4th	ADJ
inlawrev-3405	241	15	cir	cir	NOUN
inlawrev-3405	241	16	.	.	PUNCT
inlawrev-3405	242	1	1	1	NUM
inlawrev-3405	242	2	962	962	NUM
inlawrev-3405	242	3	)	)	PUNCT
inlawrev-3405	242	4	(	(	PUNCT
inlawrev-3405	242	5	failing	fail	VERB
inlawrev-3405	242	6	to	to	PART
inlawrev-3405	242	7	comply	comply	VERB
inlawrev-3405	242	8	with	with	ADP
inlawrev-3405	242	9	the	the	DET
inlawrev-3405	242	10	service	service	NOUN
inlawrev-3405	242	11	's	's	PART
inlawrev-3405	242	12	own	own	ADJ
inlawrev-3405	242	13	internal	internal	ADJ
inlawrev-3405	242	14	procedural	procedural	ADJ
inlawrev-3405	242	15	rules	rule	NOUN
inlawrev-3405	242	16	does	do	AUX
inlawrev-3405	242	17	not	not	PART
inlawrev-3405	242	18	give	give	VERB
inlawrev-3405	242	19	due	due	ADJ
inlawrev-3405	242	20	process	process	NOUN
inlawrev-3405	242	21	grounds	ground	NOUN
inlawrev-3405	242	22	for	for	ADP
inlawrev-3405	242	23	enjoining	enjoin	VERB
inlawrev-3405	242	24	jeopardy	jeopardy	ADJ
inlawrev-3405	242	25	assessment	assessment	NOUN
inlawrev-3405	242	26	)	)	PUNCT
inlawrev-3405	242	27	;	;	PUNCT
inlawrev-3405	242	28	human	human	ADJ
inlawrev-3405	242	29	eng'g	eng'g	PROPN
inlawrev-3405	242	30	inst	inst	NOUN
inlawrev-3405	242	31	.	.	PUNCT
inlawrev-3405	243	1	v.	v.	PROPN
inlawrev-3405	243	2	commissioner	commissioner	NOUN
inlawrev-3405	243	3	,	,	PUNCT
inlawrev-3405	243	4	6	6	NUM
inlawrev-3405	243	5	1	1	NUM
inlawrev-3405	243	6	t.c	t.c	PROPN
inlawrev-3405	243	7	.	.	PROPN
inlawrev-3405	243	8	6	6	NUM
inlawrev-3405	243	9	1	1	NUM
inlawrev-3405	243	10	,	,	PUNCT
inlawrev-3405	243	11	66	66	NUM
inlawrev-3405	243	12	(	(	PUNCT
inlawrev-3405	243	13	1	1	NUM
inlawrev-3405	243	14	973	973	NUM
inlawrev-3405	243	15	)	)	PUNCT
inlawrev-3405	243	16	(	(	PUNCT
inlawrev-3405	243	17	"	"	PUNCT
inlawrev-3405	243	18	as	as	ADV
inlawrev-3405	243	19	far	far	ADV
inlawrev-3405	243	20	as	as	SCONJ
inlawrev-3405	243	21	the	the	DET
inlawrev-3405	243	22	deficiency	deficiency	NOUN
inlawrev-3405	243	23	notice	notice	NOUN
inlawrev-3405	243	24	is	be	AUX
inlawrev-3405	243	25	concerned	concern	VERB
inlawrev-3405	243	26	,	,	PUNCT
inlawrev-3405	243	27	it	it	PRON
inlawrev-3405	243	28	is	be	AUX
inlawrev-3405	243	29	.	.	PUNCT
inlawrev-3405	243	30	.	.	PUNCT
inlawrev-3405	243	31	.	.	PUNCT
inlawrev-3405	244	1	well	well	INTJ
inlawrev-3405	244	2	established	establish	VERB
inlawrev-3405	244	3	that	that	SCONJ
inlawrev-3405	244	4	the	the	DET
inlawrev-3405	244	5	courts	court	NOUN
inlawrev-3405	244	6	will	will	AUX
inlawrev-3405	244	7	generally	generally	ADV
inlawrev-3405	244	8	not	not	PART
inlawrev-3405	244	9	look	look	VERB
inlawrev-3405	244	10	behind	behind	ADP
inlawrev-3405	244	11	such	such	DET
inlawrev-3405	244	12	a	a	DET
inlawrev-3405	244	13	notice	notice	NOUN
inlawrev-3405	244	14	to	to	PART
inlawrev-3405	244	15	determine	determine	VERB
inlawrev-3405	244	16	whether	whether	SCONJ
inlawrev-3405	244	17	respondent	respondent	NOUN
inlawrev-3405	244	18	's	's	PART
inlawrev-3405	244	19	agents	agent	NOUN
inlawrev-3405	244	20	followed	follow	VERB
inlawrev-3405	244	21	the	the	DET
inlawrev-3405	244	22	established	establish	VERB
inlawrev-3405	244	23	administrative	administrative	ADJ
inlawrev-3405	244	24	procedures	procedure	NOUN
inlawrev-3405	244	25	2000	2000	NUM
inlawrev-3405	244	26	]	]	PUNCT
inlawrev-3405	245	1	critique	critique	NOUN
inlawrev-3405	245	2	of	of	ADP
inlawrev-3405	245	3	the	the	DET
inlawrev-3405	245	4	irs	irs	PROPN
inlawrev-3405	245	5	525	525	NUM
inlawrev-3405	245	6	some	some	PRON
inlawrev-3405	245	7	or	or	CCONJ
inlawrev-3405	245	8	all	all	DET
inlawrev-3405	245	9	ofthe	ofthe	NOUN
inlawrev-3405	245	10	service	service	NOUN
inlawrev-3405	245	11	's	's	PART
inlawrev-3405	245	12	assertions	assertion	NOUN
inlawrev-3405	245	13	are	be	AUX
inlawrev-3405	245	14	not	not	PART
inlawrev-3405	245	15	correct	correct	ADJ
inlawrev-3405	245	16	,	,	PUNCT
inlawrev-3405	245	17	but	but	CCONJ
inlawrev-3405	245	18	only	only	ADV
inlawrev-3405	245	19	after	after	SCONJ
inlawrev-3405	245	20	the	the	DET
inlawrev-3405	245	21	petitioner	petitioner	NOUN
inlawrev-3405	245	22	has	have	AUX
inlawrev-3405	245	23	borne	bear	VERB
inlawrev-3405	245	24	his	his	PRON
inlawrev-3405	245	25	burden	burden	NOUN
inlawrev-3405	245	26	ofdisproving	ofdisprove	VERB
inlawrev-3405	245	27	the	the	DET
inlawrev-3405	245	28	assertions	assertion	NOUN
inlawrev-3405	245	29	in	in	ADP
inlawrev-3405	245	30	the	the	DET
inlawrev-3405	245	31	statutory	statutory	ADJ
inlawrev-3405	245	32	notice	notice	NOUN
inlawrev-3405	245	33	.	.	PUNCT
inlawrev-3405	246	1	^^	^^	PUNCT
inlawrev-3405	247	1	a	a	DET
inlawrev-3405	247	2	.	.	PUNCT
inlawrev-3405	247	3	'	'	PUNCT
inlawrev-3405	247	4	'	'	PUNCT
inlawrev-3405	247	5	nakedassessment	nakedassessment	NOUN
inlawrev-3405	247	6	"	"	PUNCT
inlawrev-3405	247	7	however	however	ADV
inlawrev-3405	247	8	,	,	PUNCT
inlawrev-3405	247	9	where	where	SCONJ
inlawrev-3405	247	10	the	the	DET
inlawrev-3405	247	11	statutory	statutory	ADJ
inlawrev-3405	247	12	notice	notice	NOUN
inlawrev-3405	247	13	involves	involve	VERB
inlawrev-3405	247	14	a	a	DET
inlawrev-3405	247	15	petitioner	petitioner	NOUN
inlawrev-3405	247	16	who	who	PRON
inlawrev-3405	247	17	is	be	AUX
inlawrev-3405	247	18	believed	believe	VERB
inlawrev-3405	247	19	to	to	PART
inlawrev-3405	247	20	have	have	AUX
inlawrev-3405	247	21	had	have	VERB
inlawrev-3405	247	22	unreported	unreported	ADJ
inlawrev-3405	247	23	income	income	NOUN
inlawrev-3405	247	24	,	,	PUNCT
inlawrev-3405	247	25	especially	especially	ADV
inlawrev-3405	247	26	illegal	illegal	ADJ
inlawrev-3405	247	27	income	income	NOUN
inlawrev-3405	247	28	,	,	PUNCT
inlawrev-3405	247	29	the	the	DET
inlawrev-3405	247	30	presumption	presumption	NOUN
inlawrev-3405	247	31	ofthe	ofthe	NOUN
inlawrev-3405	247	32	accuracy	accuracy	NOUN
inlawrev-3405	247	33	of	of	ADP
inlawrev-3405	247	34	the	the	DET
inlawrev-3405	247	35	statutory	statutory	ADJ
inlawrev-3405	247	36	notice	notice	NOUN
inlawrev-3405	247	37	is	be	AUX
inlawrev-3405	247	38	more	more	ADJ
inlawrev-3405	247	39	questionable.^^	questionable.^^	NOUN
inlawrev-3405	247	40	initially	initially	ADV
inlawrev-3405	247	41	,	,	PUNCT
inlawrev-3405	247	42	the	the	DET
inlawrev-3405	247	43	petitioner	petitioner	NOUN
inlawrev-3405	247	44	charged	charge	VERB
inlawrev-3405	247	45	with	with	ADP
inlawrev-3405	247	46	receiving	receive	VERB
inlawrev-3405	247	47	unreported	unreported	ADJ
inlawrev-3405	247	48	income	income	NOUN
inlawrev-3405	247	49	may	may	AUX
inlawrev-3405	247	50	challenge	challenge	VERB
inlawrev-3405	247	51	the	the	DET
inlawrev-3405	247	52	statutory	statutory	ADJ
inlawrev-3405	247	53	notice	notice	NOUN
inlawrev-3405	247	54	as	as	ADP
inlawrev-3405	247	55	asserting	assert	VERB
inlawrev-3405	247	56	a	a	DET
inlawrev-3405	247	57	"	"	PUNCT
inlawrev-3405	247	58	naked	naked	ADJ
inlawrev-3405	247	59	assessment	assessment	NOUN
inlawrev-3405	247	60	.	.	PUNCT
inlawrev-3405	247	61	"	"	PUNCT
inlawrev-3405	248	1	a	a	DET
inlawrev-3405	248	2	naked	naked	ADJ
inlawrev-3405	248	3	assessment	assessment	NOUN
inlawrev-3405	248	4	results	result	NOUN
inlawrev-3405	248	5	when	when	SCONJ
inlawrev-3405	248	6	there	there	PRON
inlawrev-3405	248	7	is	be	VERB
inlawrev-3405	248	8	no	no	DET
inlawrev-3405	248	9	minimal	minimal	ADJ
inlawrev-3405	248	10	nexus	nexus	NOUN
inlawrev-3405	248	11	between	between	ADP
inlawrev-3405	248	12	the	the	DET
inlawrev-3405	248	13	taxpayer	taxpayer	NOUN
inlawrev-3405	248	14	and	and	CCONJ
inlawrev-3405	248	15	the	the	DET
inlawrev-3405	248	16	alleged	alleged	ADJ
inlawrev-3405	248	17	source	source	NOUN
inlawrev-3405	248	18	of	of	ADP
inlawrev-3405	248	19	that	that	DET
inlawrev-3405	248	20	income	income	NOUN
inlawrev-3405	248	21	.	.	PUNCT
inlawrev-3405	249	1	any	any	DET
inlawrev-3405	249	2	such	such	ADJ
inlawrev-3405	249	3	minimal	minimal	ADJ
inlawrev-3405	249	4	connection	connection	NOUN
inlawrev-3405	249	5	will	will	AUX
inlawrev-3405	249	6	negate	negate	VERB
inlawrev-3405	249	7	a	a	DET
inlawrev-3405	249	8	finding	finding	NOUN
inlawrev-3405	249	9	of	of	ADP
inlawrev-3405	249	10	a	a	DET
inlawrev-3405	249	11	naked	naked	ADJ
inlawrev-3405	249	12	assessment	assessment	NOUN
inlawrev-3405	249	13	.	.	PUNCT
inlawrev-3405	250	1	if	if	SCONJ
inlawrev-3405	250	2	the	the	DET
inlawrev-3405	250	3	taxpayer	taxpayer	NOUN
inlawrev-3405	250	4	asserts	assert	VERB
inlawrev-3405	250	5	that	that	SCONJ
inlawrev-3405	250	6	there	there	PRON
inlawrev-3405	250	7	has	have	AUX
inlawrev-3405	250	8	been	be	AUX
inlawrev-3405	250	9	such	such	DET
inlawrev-3405	250	10	a	a	DET
inlawrev-3405	250	11	naked	naked	ADJ
inlawrev-3405	250	12	assessment	assessment	NOUN
inlawrev-3405	250	13	,	,	PUNCT
inlawrev-3405	250	14	the	the	DET
inlawrev-3405	250	15	court	court	NOUN
inlawrev-3405	250	16	will	will	AUX
inlawrev-3405	250	17	put	put	VERB
inlawrev-3405	250	18	the	the	DET
inlawrev-3405	250	19	burden	burden	NOUN
inlawrev-3405	250	20	on	on	ADP
inlawrev-3405	250	21	the	the	DET
inlawrev-3405	250	22	service	service	NOUN
inlawrev-3405	250	23	to	to	PART
inlawrev-3405	250	24	make	make	VERB
inlawrev-3405	250	25	that	that	PRON
inlawrev-3405	250	26	minimal	minimal	ADJ
inlawrev-3405	250	27	showing.^^	showing.^^	PUNCT
inlawrev-3405	250	28	this	this	DET
inlawrev-3405	250	29	rare	rare	ADJ
inlawrev-3405	250	30	situation	situation	NOUN
inlawrev-3405	250	31	does	do	AUX
inlawrev-3405	250	32	require	require	VERB
inlawrev-3405	250	33	the	the	DET
inlawrev-3405	250	34	tax	tax	NOUN
inlawrev-3405	250	35	court	court	NOUN
inlawrev-3405	250	36	to	to	PART
inlawrev-3405	250	37	"	"	PUNCT
inlawrev-3405	250	38	look	look	VERB
inlawrev-3405	250	39	behind	behind	ADP
inlawrev-3405	250	40	"	"	PUNCT
inlawrev-3405	250	41	the	the	DET
inlawrev-3405	250	42	statutory	statutory	ADJ
inlawrev-3405	250	43	notice	notice	NOUN
inlawrev-3405	250	44	to	to	PART
inlawrev-3405	250	45	see	see	VERB
inlawrev-3405	250	46	if	if	SCONJ
inlawrev-3405	250	47	such	such	ADJ
inlawrev-3405	250	48	minimal	minimal	ADJ
inlawrev-3405	250	49	connection	connection	NOUN
inlawrev-3405	250	50	exists	exist	VERB
inlawrev-3405	250	51	.	.	PUNCT
inlawrev-3405	251	1	quite	quite	ADV
inlawrev-3405	251	2	surprisingly	surprisingly	ADV
inlawrev-3405	251	3	,	,	PUNCT
inlawrev-3405	251	4	the	the	DET
inlawrev-3405	251	5	supreme	supreme	PROPN
inlawrev-3405	251	6	court	court	PROPN
inlawrev-3405	251	7	has	have	AUX
inlawrev-3405	251	8	held	hold	VERB
inlawrev-3405	251	9	that	that	SCONJ
inlawrev-3405	251	10	the	the	DET
inlawrev-3405	251	11	requisite	requisite	ADJ
inlawrev-3405	251	12	minimal	minimal	ADJ
inlawrev-3405	251	13	connection	connection	NOUN
inlawrev-3405	251	14	in	in	ADP
inlawrev-3405	251	15	respect	respect	NOUN
inlawrev-3405	251	16	of	of	ADP
inlawrev-3405	251	17	investigation	investigation	NOUN
inlawrev-3405	251	18	and	and	CCONJ
inlawrev-3405	251	19	according	accord	VERB
inlawrev-3405	251	20	the	the	DET
inlawrev-3405	251	21	petitioners	petitioner	NOUN
inlawrev-3405	251	22	a	a	DET
inlawrev-3405	251	23	hearing	hearing	NOUN
inlawrev-3405	251	24	.	.	PUNCT
inlawrev-3405	251	25	"	"	PUNCT
inlawrev-3405	251	26	)	)	PUNCT
inlawrev-3405	251	27	;	;	PUNCT
inlawrev-3405	251	28	pendola	pendola	PROPN
inlawrev-3405	251	29	v.	v.	PROPN
inlawrev-3405	251	30	commissioner	commissioner	PROPN
inlawrev-3405	251	31	,	,	PUNCT
inlawrev-3405	251	32	50	50	NUM
inlawrev-3405	251	33	t.c	t.c	PROPN
inlawrev-3405	251	34	.	.	PROPN
inlawrev-3405	251	35	509	509	NUM
inlawrev-3405	251	36	,	,	PUNCT
inlawrev-3405	251	37	511	511	NUM
inlawrev-3405	251	38	-	-	SYM
inlawrev-3405	251	39	14	14	NUM
inlawrev-3405	251	40	(	(	PUNCT
inlawrev-3405	251	41	1968	1968	NUM
inlawrev-3405	251	42	)	)	PUNCT
inlawrev-3405	251	43	(	(	PUNCT
inlawrev-3405	251	44	district	district	NOUN
inlawrev-3405	251	45	director	director	NOUN
inlawrev-3405	251	46	in	in	ADP
inlawrev-3405	251	47	manhattan	manhattan	PROPN
inlawrev-3405	251	48	sent	send	VERB
inlawrev-3405	251	49	statutory	statutory	ADJ
inlawrev-3405	251	50	notice	notice	NOUN
inlawrev-3405	251	51	to	to	ADP
inlawrev-3405	251	52	taxpayer	taxpayer	NOUN
inlawrev-3405	251	53	residing	reside	VERB
inlawrev-3405	251	54	in	in	ADP
inlawrev-3405	251	55	brooklyn	brooklyn	PROPN
inlawrev-3405	251	56	district	district	PROPN
inlawrev-3405	251	57	during	during	ADP
inlawrev-3405	251	58	investigation	investigation	NOUN
inlawrev-3405	251	59	covering	cover	VERB
inlawrev-3405	251	60	both	both	DET
inlawrev-3405	251	61	districts	district	NOUN
inlawrev-3405	251	62	;	;	PUNCT
inlawrev-3405	251	63	notice	notice	VERB
inlawrev-3405	251	64	valid	valid	ADJ
inlawrev-3405	251	65	)	)	PUNCT
inlawrev-3405	251	66	.	.	PUNCT
inlawrev-3405	252	1	35	35	NUM
inlawrev-3405	252	2	.	.	PUNCT
inlawrev-3405	253	1	see	see	VERB
inlawrev-3405	253	2	durkee	durkee	PROPN
inlawrev-3405	254	1	v.	v.	PROPN
inlawrev-3405	254	2	commissioner	commissioner	PROPN
inlawrev-3405	254	3	,	,	PUNCT
inlawrev-3405	254	4	162	162	NUM
inlawrev-3405	254	5	f.2d	f.2d	NOUN
inlawrev-3405	254	6	184	184	NUM
inlawrev-3405	254	7	,	,	PUNCT
inlawrev-3405	254	8	187	187	NUM
inlawrev-3405	254	9	(	(	PUNCT
inlawrev-3405	254	10	6th	6th	ADJ
inlawrev-3405	254	11	cir	cir	NOUN
inlawrev-3405	254	12	.	.	PUNCT
inlawrev-3405	254	13	1947	1947	NUM
inlawrev-3405	254	14	)	)	PUNCT
inlawrev-3405	255	1	(	(	PUNCT
inlawrev-3405	255	2	"	"	PUNCT
inlawrev-3405	255	3	but	but	CCONJ
inlawrev-3405	255	4	where	where	SCONJ
inlawrev-3405	255	5	it	it	PRON
inlawrev-3405	255	6	is	be	AUX
inlawrev-3405	255	7	apparent	apparent	ADJ
inlawrev-3405	255	8	from	from	ADP
inlawrev-3405	255	9	the	the	DET
inlawrev-3405	255	10	record	record	NOUN
inlawrev-3405	255	11	that	that	SCONJ
inlawrev-3405	255	12	the	the	DET
inlawrev-3405	255	13	commissioner	commissioner	NOUN
inlawrev-3405	255	14	's	's	PART
inlawrev-3405	255	15	determination	determination	NOUN
inlawrev-3405	255	16	is	be	AUX
inlawrev-3405	255	17	arbitrary	arbitrary	ADJ
inlawrev-3405	255	18	and	and	CCONJ
inlawrev-3405	255	19	excessive	excessive	ADJ
inlawrev-3405	255	20	,	,	PUNCT
inlawrev-3405	255	21	the	the	DET
inlawrev-3405	255	22	taxpayer	taxpayer	NOUN
inlawrev-3405	255	23	is	be	AUX
inlawrev-3405	255	24	not	not	PART
inlawrev-3405	255	25	required	require	VERB
inlawrev-3405	255	26	to	to	PART
inlawrev-3405	255	27	establish	establish	VERB
inlawrev-3405	255	28	the	the	DET
inlawrev-3405	255	29	correct	correct	ADJ
inlawrev-3405	255	30	amount	amount	NOUN
inlawrev-3405	255	31	.	.	PUNCT
inlawrev-3405	255	32	.	.	PUNCT
inlawrev-3405	255	33	.	.	PUNCT
inlawrev-3405	255	34	.	.	PUNCT
inlawrev-3405	256	1	"	"	PUNCT
inlawrev-3405	256	2	)	)	PUNCT
inlawrev-3405	256	3	(	(	PUNCT
inlawrev-3405	256	4	remand	remand	NOUN
inlawrev-3405	256	5	to	to	ADP
inlawrev-3405	256	6	tax	tax	NOUN
inlawrev-3405	256	7	court	court	NOUN
inlawrev-3405	256	8	for	for	ADP
inlawrev-3405	256	9	determination	determination	NOUN
inlawrev-3405	256	10	of	of	ADP
inlawrev-3405	256	11	tax	tax	NOUN
inlawrev-3405	256	12	owed	owe	VERB
inlawrev-3405	256	13	,	,	PUNCT
inlawrev-3405	256	14	if	if	SCONJ
inlawrev-3405	256	15	any	any	PRON
inlawrev-3405	256	16	)	)	PUNCT
inlawrev-3405	256	17	;	;	PUNCT
inlawrev-3405	256	18	accord	accord	NOUN
inlawrev-3405	256	19	marx	marx	PROPN
inlawrev-3405	256	20	v.	v.	PROPN
inlawrev-3405	256	21	commissioner	commissioner	PROPN
inlawrev-3405	256	22	,	,	PUNCT
inlawrev-3405	256	23	179	179	NUM
inlawrev-3405	256	24	f.2d	f.2d	NOUN
inlawrev-3405	256	25	938	938	NUM
inlawrev-3405	256	26	,	,	PUNCT
inlawrev-3405	256	27	942	942	NUM
inlawrev-3405	256	28	(	(	PUNCT
inlawrev-3405	256	29	1st	1st	ADJ
inlawrev-3405	256	30	cir	cir	NOUN
inlawrev-3405	256	31	.	.	PROPN
inlawrev-3405	256	32	1950	1950	NUM
inlawrev-3405	256	33	)	)	PUNCT
inlawrev-3405	256	34	(	(	PUNCT
inlawrev-3405	256	35	"	"	PUNCT
inlawrev-3405	256	36	an	an	DET
inlawrev-3405	256	37	arbitrary	arbitrary	ADJ
inlawrev-3405	256	38	determination	determination	NOUN
inlawrev-3405	256	39	of	of	ADP
inlawrev-3405	256	40	deficiency	deficiency	NOUN
inlawrev-3405	256	41	by	by	ADP
inlawrev-3405	256	42	the	the	DET
inlawrev-3405	256	43	commissioner	commissioner	NOUN
inlawrev-3405	256	44	is	be	AUX
inlawrev-3405	256	45	not	not	PART
inlawrev-3405	256	46	void	void	ADJ
inlawrev-3405	256	47	and	and	CCONJ
inlawrev-3405	256	48	therefore	therefore	ADV
inlawrev-3405	256	49	a	a	DET
inlawrev-3405	256	50	nullity	nullity	NOUN
inlawrev-3405	256	51	.	.	PUNCT
inlawrev-3405	257	1	such	such	DET
inlawrev-3405	257	2	a	a	DET
inlawrev-3405	257	3	determination	determination	NOUN
inlawrev-3405	257	4	is	be	AUX
inlawrev-3405	257	5	invalid	invalid	ADJ
inlawrev-3405	257	6	,	,	PUNCT
inlawrev-3405	257	7	and	and	CCONJ
inlawrev-3405	257	8	if	if	SCONJ
inlawrev-3405	257	9	invalidity	invalidity	NOUN
inlawrev-3405	257	10	on	on	ADP
inlawrev-3405	257	11	that	that	DET
inlawrev-3405	257	12	score	score	NOUN
inlawrev-3405	257	13	can	can	AUX
inlawrev-3405	257	14	be	be	AUX
inlawrev-3405	257	15	established	establish	VERB
inlawrev-3405	257	16	by	by	ADP
inlawrev-3405	257	17	the	the	DET
inlawrev-3405	257	18	taxpayer	taxpayer	NOUN
inlawrev-3405	257	19	,	,	PUNCT
inlawrev-3405	257	20	ground	ground	NOUN
inlawrev-3405	257	21	for	for	ADP
inlawrev-3405	257	22	redetermination	redetermination	NOUN
inlawrev-3405	257	23	by	by	ADP
inlawrev-3405	257	24	the	the	DET
inlawrev-3405	257	25	tax	tax	NOUN
inlawrev-3405	257	26	court	court	NOUN
inlawrev-3405	257	27	has	have	AUX
inlawrev-3405	257	28	been	be	AUX
inlawrev-3405	257	29	established	establish	VERB
inlawrev-3405	257	30	.	.	PUNCT
inlawrev-3405	257	31	"	"	PUNCT
inlawrev-3405	257	32	)	)	PUNCT
inlawrev-3405	257	33	;	;	PUNCT
inlawrev-3405	257	34	human	human	PROPN
inlawrev-3405	257	35	eng	eng	PROPN
inlawrev-3405	257	36	'	'	PUNCT
inlawrev-3405	257	37	g	g	PROPN
inlawrev-3405	257	38	inst	inst	PROPN
inlawrev-3405	257	39	.	.	PROPN
inlawrev-3405	258	1	,	,	PUNCT
inlawrev-3405	259	1	61	61	NUM
inlawrev-3405	259	2	t.c	t.c	PROPN
inlawrev-3405	259	3	.	.	PUNCT
inlawrev-3405	260	1	at	at	ADP
inlawrev-3405	260	2	66	66	NUM
inlawrev-3405	260	3	(	(	PUNCT
inlawrev-3405	260	4	dictum	dictum	NOUN
inlawrev-3405	260	5	)	)	PUNCT
inlawrev-3405	260	6	(	(	PUNCT
inlawrev-3405	260	7	in	in	ADP
inlawrev-3405	260	8	a	a	DET
inlawrev-3405	260	9	jeopardy	jeopardy	NOUN
inlawrev-3405	260	10	assessment	assessment	NOUN
inlawrev-3405	260	11	,	,	PUNCT
inlawrev-3405	260	12	the	the	DET
inlawrev-3405	260	13	taxpayer	taxpayer	NOUN
inlawrev-3405	260	14	has	have	VERB
inlawrev-3405	260	15	the	the	DET
inlawrev-3405	260	16	burden	burden	NOUN
inlawrev-3405	260	17	of	of	ADP
inlawrev-3405	260	18	disproving	disprove	VERB
inlawrev-3405	260	19	determinations	determination	NOUN
inlawrev-3405	260	20	of	of	ADP
inlawrev-3405	260	21	statutory	statutory	ADJ
inlawrev-3405	260	22	notice	notice	NOUN
inlawrev-3405	260	23	,	,	PUNCT
inlawrev-3405	260	24	and	and	CCONJ
inlawrev-3405	260	25	ordinarily	ordinarily	ADV
inlawrev-3405	260	26	the	the	DET
inlawrev-3405	260	27	court	court	NOUN
inlawrev-3405	260	28	will	will	AUX
inlawrev-3405	260	29	not	not	PART
inlawrev-3405	260	30	look	look	VERB
inlawrev-3405	260	31	behind	behind	ADP
inlawrev-3405	260	32	the	the	DET
inlawrev-3405	260	33	statutory	statutory	ADJ
inlawrev-3405	260	34	notice	notice	NOUN
inlawrev-3405	260	35	.	.	PUNCT
inlawrev-3405	261	1	ifnotice	ifnotice	NOUN
inlawrev-3405	261	2	was	be	AUX
inlawrev-3405	261	3	invalid	invalid	ADJ
inlawrev-3405	261	4	,	,	PUNCT
inlawrev-3405	261	5	it	it	PRON
inlawrev-3405	261	6	is	be	AUX
inlawrev-3405	261	7	not	not	PART
inlawrev-3405	261	8	void	void	ADJ
inlawrev-3405	261	9	,	,	PUNCT
inlawrev-3405	261	10	but	but	CCONJ
inlawrev-3405	261	11	the	the	DET
inlawrev-3405	261	12	burden	burden	NOUN
inlawrev-3405	261	13	shifts	shift	NOUN
inlawrev-3405	261	14	to	to	ADP
inlawrev-3405	261	15	the	the	DET
inlawrev-3405	261	16	service	service	NOUN
inlawrev-3405	261	17	to	to	PART
inlawrev-3405	261	18	prove	prove	VERB
inlawrev-3405	261	19	the	the	DET
inlawrev-3405	261	20	amount	amount	NOUN
inlawrev-3405	261	21	of	of	ADP
inlawrev-3405	261	22	the	the	DET
inlawrev-3405	261	23	deficiency	deficiency	NOUN
inlawrev-3405	261	24	.	.	PUNCT
inlawrev-3405	261	25	)	)	PUNCT
inlawrev-3405	261	26	.	.	PUNCT
inlawrev-3405	262	1	36	36	NUM
inlawrev-3405	262	2	.	.	PUNCT
inlawrev-3405	262	3	see	see	VERB
inlawrev-3405	262	4	anastasato	anastasato	PROPN
inlawrev-3405	262	5	v.	v.	PROPN
inlawrev-3405	262	6	commissioner	commissioner	PROPN
inlawrev-3405	262	7	,	,	PUNCT
inlawrev-3405	262	8	794	794	NUM
inlawrev-3405	262	9	f.2d	f.2d	ADP
inlawrev-3405	262	10	884	884	NUM
inlawrev-3405	262	11	,	,	PUNCT
inlawrev-3405	262	12	886	886	NUM
inlawrev-3405	262	13	-	-	SYM
inlawrev-3405	262	14	87	87	NUM
inlawrev-3405	262	15	(	(	PUNCT
inlawrev-3405	262	16	3d	3d	PROPN
inlawrev-3405	262	17	cir	cir	NOUN
inlawrev-3405	262	18	.	.	PUNCT
inlawrev-3405	262	19	1986	1986	NUM
inlawrev-3405	262	20	)	)	PUNCT
inlawrev-3405	262	21	.	.	PUNCT
inlawrev-3405	263	1	the	the	DET
inlawrev-3405	263	2	court	court	NOUN
inlawrev-3405	263	3	explained	explain	VERB
inlawrev-3405	263	4	that	that	SCONJ
inlawrev-3405	263	5	most	most	ADJ
inlawrev-3405	263	6	cases	case	NOUN
inlawrev-3405	263	7	utilizing	utilize	VERB
inlawrev-3405	263	8	the	the	DET
inlawrev-3405	263	9	"	"	PUNCT
inlawrev-3405	263	10	no	no	DET
inlawrev-3405	263	11	minimal	minimal	ADJ
inlawrev-3405	263	12	connection	connection	NOUN
inlawrev-3405	263	13	"	"	PUNCT
inlawrev-3405	263	14	exception	exception	NOUN
inlawrev-3405	263	15	have	have	AUX
inlawrev-3405	263	16	involved	involve	VERB
inlawrev-3405	263	17	illegal	illegal	ADJ
inlawrev-3405	263	18	income	income	NOUN
inlawrev-3405	263	19	.	.	PUNCT
inlawrev-3405	264	1	i	i	PRON
inlawrev-3405	264	2	d	d	PROPN
inlawrev-3405	264	3	,	,	PUNCT
inlawrev-3405	264	4	see	see	VERB
inlawrev-3405	264	5	also	also	ADV
inlawrev-3405	264	6	weimerskirch	weimerskirch	NOUN
inlawrev-3405	264	7	v.	v.	ADP
inlawrev-3405	264	8	commissioner	commissioner	NOUN
inlawrev-3405	264	9	,	,	PUNCT
inlawrev-3405	264	10	596	596	NUM
inlawrev-3405	264	11	f.2d	f.2d	NOUN
inlawrev-3405	264	12	358	358	NUM
inlawrev-3405	264	13	(	(	PUNCT
inlawrev-3405	264	14	9th	9th	ADJ
inlawrev-3405	264	15	cir	cir	NOUN
inlawrev-3405	264	16	.	.	PROPN
inlawrev-3405	264	17	1979	1979	NUM
inlawrev-3405	264	18	)	)	PUNCT
inlawrev-3405	264	19	(	(	PUNCT
inlawrev-3405	264	20	involving	involve	VERB
inlawrev-3405	264	21	alleged	allege	VERB
inlawrev-3405	264	22	income	income	NOUN
inlawrev-3405	264	23	received	receive	VERB
inlawrev-3405	264	24	from	from	ADP
inlawrev-3405	264	25	selling	sell	VERB
inlawrev-3405	264	26	drugs	drug	NOUN
inlawrev-3405	264	27	;	;	PUNCT
inlawrev-3405	264	28	service	service	NOUN
inlawrev-3405	264	29	can	can	AUX
inlawrev-3405	264	30	not	not	PART
inlawrev-3405	264	31	rely	rely	VERB
inlawrev-3405	264	32	on	on	ADP
inlawrev-3405	264	33	presumption	presumption	NOUN
inlawrev-3405	264	34	alone	alone	ADV
inlawrev-3405	264	35	where	where	SCONJ
inlawrev-3405	264	36	there	there	PRON
inlawrev-3405	264	37	is	be	VERB
inlawrev-3405	264	38	no	no	DET
inlawrev-3405	264	39	substantive	substantive	ADJ
inlawrev-3405	264	40	predicate	predicate	NOUN
inlawrev-3405	264	41	evidence	evidence	NOUN
inlawrev-3405	264	42	)	)	PUNCT
inlawrev-3405	264	43	;	;	PUNCT
inlawrev-3405	264	44	gerardo	gerardo	PROPN
inlawrev-3405	264	45	v.	v.	PROPN
inlawrev-3405	264	46	commissioner	commissioner	PROPN
inlawrev-3405	264	47	,	,	PUNCT
inlawrev-3405	264	48	552	552	NUM
inlawrev-3405	264	49	f.2d	f.2d	SYM
inlawrev-3405	264	50	549	549	NUM
inlawrev-3405	264	51	(	(	PUNCT
inlawrev-3405	264	52	3d	3d	PROPN
inlawrev-3405	264	53	cir	cir	NOUN
inlawrev-3405	264	54	.	.	PROPN
inlawrev-3405	264	55	1977	1977	NUM
inlawrev-3405	264	56	)	)	PUNCT
inlawrev-3405	264	57	(	(	PUNCT
inlawrev-3405	264	58	involving	involve	VERB
inlawrev-3405	264	59	asserted	assert	VERB
inlawrev-3405	264	60	income	income	NOUN
inlawrev-3405	264	61	received	receive	VERB
inlawrev-3405	264	62	from	from	ADP
inlawrev-3405	264	63	gambling	gambling	NOUN
inlawrev-3405	264	64	;	;	PUNCT
inlawrev-3405	264	65	dismissed	dismiss	VERB
inlawrev-3405	264	66	because	because	SCONJ
inlawrev-3405	264	67	no	no	DET
inlawrev-3405	264	68	predicate	predicate	NOUN
inlawrev-3405	264	69	evidence	evidence	NOUN
inlawrev-3405	264	70	connected	connect	VERB
inlawrev-3405	264	71	taxpayer	taxpayer	NOUN
inlawrev-3405	264	72	with	with	ADP
inlawrev-3405	264	73	that	that	DET
inlawrev-3405	264	74	source	source	NOUN
inlawrev-3405	264	75	of	of	ADP
inlawrev-3405	264	76	income	income	NOUN
inlawrev-3405	264	77	)	)	PUNCT
inlawrev-3405	264	78	;	;	PUNCT
inlawrev-3405	264	79	pizzarello	pizzarello	PROPN
inlawrev-3405	264	80	v.	v.	PROPN
inlawrev-3405	264	81	united	united	PROPN
inlawrev-3405	264	82	states	states	PROPN
inlawrev-3405	264	83	,	,	PUNCT
inlawrev-3405	264	84	408	408	NUM
inlawrev-3405	264	85	f.2d	f.2d	ADP
inlawrev-3405	264	86	579	579	NUM
inlawrev-3405	264	87	(	(	PUNCT
inlawrev-3405	264	88	2d	2d	NUM
inlawrev-3405	264	89	cir	cir	NOUN
inlawrev-3405	264	90	.	.	PROPN
inlawrev-3405	264	91	1969	1969	NUM
inlawrev-3405	264	92	)	)	PUNCT
inlawrev-3405	264	93	;	;	PUNCT
inlawrev-3405	264	94	dellacroce	dellacroce	PROPN
inlawrev-3405	264	95	v.	v.	ADP
inlawrev-3405	264	96	commissioner	commissioner	NOUN
inlawrev-3405	264	97	,	,	PUNCT
inlawrev-3405	264	98	83	83	NUM
inlawrev-3405	264	99	t.c	t.c	PROPN
inlawrev-3405	264	100	.	.	PROPN
inlawrev-3405	264	101	269	269	NUM
inlawrev-3405	264	102	(	(	PUNCT
inlawrev-3405	264	103	1984	1984	NUM
inlawrev-3405	264	104	)	)	PUNCT
inlawrev-3405	264	105	(	(	PUNCT
inlawrev-3405	264	106	involving	involve	VERB
inlawrev-3405	264	107	alleged	allege	VERB
inlawrev-3405	264	108	income	income	NOUN
inlawrev-3405	264	109	received	receive	VERB
inlawrev-3405	264	110	from	from	ADP
inlawrev-3405	264	111	labor	labor	NOUN
inlawrev-3405	264	112	racketeering	racketeering	NOUN
inlawrev-3405	264	113	payoff	payoff	NOUN
inlawrev-3405	264	114	)	)	PUNCT
inlawrev-3405	264	115	(	(	PUNCT
inlawrev-3405	264	116	no	no	DET
inlawrev-3405	264	117	minimal	minimal	ADJ
inlawrev-3405	264	118	contact	contact	NOUN
inlawrev-3405	264	119	for	for	ADP
inlawrev-3405	264	120	one	one	NUM
inlawrev-3405	264	121	taxable	taxable	ADJ
inlawrev-3405	264	122	year	year	NOUN
inlawrev-3405	264	123	,	,	PUNCT
inlawrev-3405	264	124	so	so	ADV
inlawrev-3405	264	125	within	within	ADP
inlawrev-3405	264	126	taylor	taylor	PROPN
inlawrev-3405	264	127	)	)	PUNCT
inlawrev-3405	264	128	;	;	PUNCT
inlawrev-3405	265	1	llorente	llorente	PROPN
inlawrev-3405	265	2	v.	v.	PROPN
inlawrev-3405	265	3	commissioner	commissioner	PROPN
inlawrev-3405	265	4	,	,	PUNCT
inlawrev-3405	265	5	74	74	NUM
inlawrev-3405	265	6	t.c	t.c	PROPN
inlawrev-3405	265	7	.	.	PROPN
inlawrev-3405	265	8	260	260	NUM
inlawrev-3405	265	9	(	(	PUNCT
inlawrev-3405	265	10	1	1	NUM
inlawrev-3405	265	11	980	980	NUM
inlawrev-3405	265	12	)	)	PUNCT
inlawrev-3405	265	13	(	(	PUNCT
inlawrev-3405	265	14	arbitrary	arbitrary	ADJ
inlawrev-3405	265	15	because	because	SCONJ
inlawrev-3405	265	16	undercover	undercover	ADJ
inlawrev-3405	265	17	agent	agent	NOUN
inlawrev-3405	265	18	never	never	ADV
inlawrev-3405	265	19	testified	testify	VERB
inlawrev-3405	265	20	to	to	ADP
inlawrev-3405	265	21	taxpayer	taxpayer	NOUN
inlawrev-3405	265	22	's	's	PART
inlawrev-3405	265	23	participation	participation	NOUN
inlawrev-3405	265	24	and	and	CCONJ
inlawrev-3405	265	25	no	no	DET
inlawrev-3405	265	26	other	other	ADJ
inlawrev-3405	265	27	connection	connection	NOUN
inlawrev-3405	265	28	was	be	AUX
inlawrev-3405	265	29	made	make	VERB
inlawrev-3405	265	30	)	)	PUNCT
inlawrev-3405	265	31	,	,	PUNCT
inlawrev-3405	265	32	aff'd	aff'd	VERB
inlawrev-3405	265	33	in	in	ADP
inlawrev-3405	265	34	part	part	NOUN
inlawrev-3405	265	35	and	and	CCONJ
inlawrev-3405	265	36	rev	rev	X
inlawrev-3405	265	37	'd	'd	PROPN
inlawrev-3405	265	38	in	in	ADP
inlawrev-3405	265	39	part	part	NOUN
inlawrev-3405	265	40	,	,	PUNCT
inlawrev-3405	265	41	649	649	NUM
inlawrev-3405	265	42	f.2d	f.2d	NOUN
inlawrev-3405	265	43	1	1	NUM
inlawrev-3405	265	44	52	52	NUM
inlawrev-3405	265	45	(	(	PUNCT
inlawrev-3405	265	46	2d	2d	NUM
inlawrev-3405	265	47	cir	cir	NOUN
inlawrev-3405	265	48	.	.	PUNCT
inlawrev-3405	265	49	1981	1981	NUM
inlawrev-3405	265	50	)	)	PUNCT
inlawrev-3405	265	51	.	.	PUNCT
inlawrev-3405	266	1	37	37	NUM
inlawrev-3405	266	2	.	.	PUNCT
inlawrev-3405	267	1	see	see	VERB
inlawrev-3405	267	2	anastasato	anastasato	PROPN
inlawrev-3405	267	3	,	,	PUNCT
inlawrev-3405	267	4	794	794	NUM
inlawrev-3405	267	5	f.2d	f.2d	NOUN
inlawrev-3405	267	6	at	at	ADP
inlawrev-3405	267	7	887	887	NUM
inlawrev-3405	267	8	(	(	PUNCT
inlawrev-3405	267	9	stating	state	VERB
inlawrev-3405	267	10	that	that	DET
inlawrev-3405	267	11	commissioner	commissioner	NOUN
inlawrev-3405	267	12	is	be	AUX
inlawrev-3405	267	13	entitled	entitle	VERB
inlawrev-3405	267	14	to	to	PART
inlawrev-3405	267	15	presumption	presumption	NOUN
inlawrev-3405	267	16	of	of	ADP
inlawrev-3405	267	17	correctness	correctness	NOUN
inlawrev-3405	267	18	because	because	SCONJ
inlawrev-3405	267	19	he	he	PRON
inlawrev-3405	267	20	introduced	introduce	VERB
inlawrev-3405	267	21	evidence	evidence	NOUN
inlawrev-3405	267	22	linking	link	VERB
inlawrev-3405	267	23	taxpayer	taxpayer	NOUN
inlawrev-3405	267	24	to	to	ADP
inlawrev-3405	267	25	tax	tax	NOUN
inlawrev-3405	267	26	-	-	PUNCT
inlawrev-3405	267	27	generating	generate	VERB
inlawrev-3405	267	28	activity	activity	NOUN
inlawrev-3405	267	29	)	)	PUNCT
inlawrev-3405	267	30	.	.	PUNCT
inlawrev-3405	268	1	526	526	NUM
inlawrev-3405	268	2	indiana	indiana	PROPN
inlawrev-3405	268	3	law	law	PROPN
inlawrev-3405	268	4	review	review	NOUN
inlawrev-3405	268	5	[	[	X
inlawrev-3405	268	6	vol	vol	NOUN
inlawrev-3405	268	7	.	.	PUNCT
inlawrev-3405	269	1	33:517	33:517	NUM
inlawrev-3405	269	2	may	may	AUX
inlawrev-3405	269	3	be	be	AUX
inlawrev-3405	269	4	obtained	obtain	VERB
inlawrev-3405	269	5	via	via	ADP
inlawrev-3405	269	6	an	an	DET
inlawrev-3405	269	7	unconstitutional	unconstitutional	ADJ
inlawrev-3405	269	8	search	search	NOUN
inlawrev-3405	269	9	,	,	PUNCT
inlawrev-3405	269	10	even	even	ADV
inlawrev-3405	269	11	if	if	SCONJ
inlawrev-3405	269	12	that	that	DET
inlawrev-3405	269	13	evidence	evidence	NOUN
inlawrev-3405	269	14	would	would	AUX
inlawrev-3405	269	15	be	be	AUX
inlawrev-3405	269	16	inadmissible	inadmissible	ADJ
inlawrev-3405	269	17	at	at	ADP
inlawrev-3405	269	18	trial	trial	NOUN
inlawrev-3405	269	19	.^^	.^^	PROPN
inlawrev-3405	269	20	b.	b.	PROPN
inlawrev-3405	269	21	greenherg	greenherg	PROPN
inlawrev-3405	269	22	's	's	PART
inlawrev-3405	269	23	express	express	NOUN
inlawrev-3405	269	24	after	after	ADP
inlawrev-3405	269	25	a	a	DET
inlawrev-3405	269	26	showing	showing	NOUN
inlawrev-3405	269	27	that	that	SCONJ
inlawrev-3405	269	28	the	the	DET
inlawrev-3405	269	29	proposed	propose	VERB
inlawrev-3405	269	30	assessment	assessment	NOUN
inlawrev-3405	269	31	was	be	AUX
inlawrev-3405	269	32	not	not	PART
inlawrev-3405	269	33	"	"	PUNCT
inlawrev-3405	269	34	naked	naked	ADJ
inlawrev-3405	269	35	,	,	PUNCT
inlawrev-3405	269	36	"	"	PUNCT
inlawrev-3405	269	37	the	the	DET
inlawrev-3405	269	38	service	service	NOUN
inlawrev-3405	269	39	maintains	maintain	VERB
inlawrev-3405	269	40	that	that	SCONJ
inlawrev-3405	269	41	a	a	DET
inlawrev-3405	269	42	taxpayer	taxpayer	NOUN
inlawrev-3405	269	43	has	have	VERB
inlawrev-3405	269	44	no	no	DET
inlawrev-3405	269	45	right	right	NOUN
inlawrev-3405	269	46	to	to	PART
inlawrev-3405	269	47	"	"	PUNCT
inlawrev-3405	269	48	look	look	VERB
inlawrev-3405	269	49	behind	behind	ADP
inlawrev-3405	269	50	"	"	PUNCT
inlawrev-3405	269	51	the	the	DET
inlawrev-3405	269	52	statutory	statutory	ADJ
inlawrev-3405	269	53	notice	notice	NOUN
inlawrev-3405	269	54	to	to	PART
inlawrev-3405	269	55	see	see	VERB
inlawrev-3405	269	56	how	how	SCONJ
inlawrev-3405	269	57	the	the	DET
inlawrev-3405	269	58	amount	amount	NOUN
inlawrev-3405	269	59	of	of	ADP
inlawrev-3405	269	60	the	the	DET
inlawrev-3405	269	61	deficiency	deficiency	NOUN
inlawrev-3405	269	62	was	be	AUX
inlawrev-3405	269	63	determined	determine	VERB
inlawrev-3405	269	64	.	.	PUNCT
inlawrev-3405	270	1	greenberg	greenberg	PROPN
inlawrev-3405	270	2	's	's	PART
inlawrev-3405	270	3	express	express	NOUN
inlawrev-3405	270	4	v.	v.	ADP
inlawrev-3405	270	5	commissioner^^	commissioner^^	NUM
inlawrev-3405	270	6	seemed	seem	VERB
inlawrev-3405	270	7	to	to	PART
inlawrev-3405	270	8	state	state	VERB
inlawrev-3405	270	9	the	the	DET
inlawrev-3405	270	10	proposition	proposition	NOUN
inlawrev-3405	270	11	that	that	SCONJ
inlawrev-3405	270	12	the	the	DET
inlawrev-3405	270	13	tax	tax	NOUN
inlawrev-3405	270	14	court	court	NOUN
inlawrev-3405	270	15	will	will	AUX
inlawrev-3405	270	16	never	never	ADV
inlawrev-3405	270	17	look	look	VERB
inlawrev-3405	270	18	behind	behind	ADP
inlawrev-3405	270	19	a	a	DET
inlawrev-3405	270	20	statutory	statutory	ADJ
inlawrev-3405	270	21	notice	notice	NOUN
inlawrev-3405	270	22	.	.	PUNCT
inlawrev-3405	271	1	as	as	ADP
inlawrev-3405	271	2	a	a	DET
inlawrev-3405	271	3	general	general	ADJ
inlawrev-3405	271	4	rule	rule	NOUN
inlawrev-3405	271	5	,	,	PUNCT
inlawrev-3405	271	6	this	this	DET
inlawrev-3405	271	7	court	court	NOUN
inlawrev-3405	271	8	will	will	AUX
inlawrev-3405	271	9	not	not	PART
inlawrev-3405	271	10	look	look	VERB
inlawrev-3405	271	11	behind	behind	ADP
inlawrev-3405	271	12	a	a	DET
inlawrev-3405	271	13	deficiency	deficiency	NOUN
inlawrev-3405	271	14	notice	notice	NOUN
inlawrev-3405	271	15	to	to	PART
inlawrev-3405	271	16	examine	examine	VERB
inlawrev-3405	271	17	the	the	DET
inlawrev-3405	271	18	evidence	evidence	NOUN
inlawrev-3405	271	19	used	use	VERB
inlawrev-3405	271	20	or	or	CCONJ
inlawrev-3405	271	21	the	the	DET
inlawrev-3405	271	22	propriety	propriety	NOUN
inlawrev-3405	271	23	of	of	ADP
inlawrev-3405	271	24	respondent	respondent	NOUN
inlawrev-3405	271	25	's	's	PART
inlawrev-3405	271	26	motives	motive	NOUN
inlawrev-3405	271	27	or	or	CCONJ
inlawrev-3405	271	28	of	of	ADP
inlawrev-3405	271	29	the	the	DET
inlawrev-3405	271	30	administrative	administrative	ADJ
inlawrev-3405	271	31	policy	policy	NOUN
inlawrev-3405	271	32	or	or	CCONJ
inlawrev-3405	271	33	procedure	procedure	NOUN
inlawrev-3405	271	34	involved	involve	VERB
inlawrev-3405	271	35	in	in	ADP
inlawrev-3405	271	36	making	make	VERB
inlawrev-3405	271	37	his	his	PRON
inlawrev-3405	271	38	determinations	determination	NOUN
inlawrev-3405	271	39	the	the	DET
inlawrev-3405	271	40	underlying	underlie	VERB
inlawrev-3405	271	41	rationale	rationale	NOUN
inlawrev-3405	271	42	for	for	ADP
inlawrev-3405	271	43	the	the	DET
inlawrev-3405	271	44	foregoing	foregoing	NOUN
inlawrev-3405	271	45	is	be	AUX
inlawrev-3405	271	46	the	the	DET
inlawrev-3405	271	47	fact	fact	NOUN
inlawrev-3405	271	48	that	that	SCONJ
inlawrev-3405	271	49	a	a	DET
inlawrev-3405	271	50	trial	trial	NOUN
inlawrev-3405	271	51	before	before	SCONJ
inlawrev-3405	271	52	the	the	DET
inlawrev-3405	271	53	tax	tax	NOUN
inlawrev-3405	271	54	court	court	NOUN
inlawrev-3405	271	55	is	be	AUX
inlawrev-3405	271	56	a	a	DET
inlawrev-3405	271	57	proceeding	proceeding	NOUN
inlawrev-3405	271	58	de	de	X
inlawrev-3405	271	59	novo	novo	PROPN
inlawrev-3405	271	60	;	;	PUNCT
inlawrev-3405	271	61	our	our	PRON
inlawrev-3405	271	62	determination	determination	NOUN
inlawrev-3405	271	63	as	as	ADP
inlawrev-3405	271	64	to	to	ADP
inlawrev-3405	271	65	a	a	DET
inlawrev-3405	271	66	petitioner	petitioner	NOUN
inlawrev-3405	271	67	's	's	PART
inlawrev-3405	271	68	tax	tax	NOUN
inlawrev-3405	271	69	liability	liability	NOUN
inlawrev-3405	271	70	must	must	AUX
inlawrev-3405	271	71	be	be	AUX
inlawrev-3405	271	72	based	base	VERB
inlawrev-3405	271	73	on	on	ADP
inlawrev-3405	271	74	the	the	DET
inlawrev-3405	271	75	merits	merit	NOUN
inlawrev-3405	271	76	of	of	ADP
inlawrev-3405	271	77	the	the	DET
inlawrev-3405	271	78	case	case	NOUN
inlawrev-3405	271	79	and	and	CCONJ
inlawrev-3405	271	80	not	not	PART
inlawrev-3405	271	81	on	on	ADP
inlawrev-3405	271	82	any	any	DET
inlawrev-3405	271	83	previous	previous	ADJ
inlawrev-3405	271	84	record	record	NOUN
inlawrev-3405	271	85	developed	develop	VERB
inlawrev-3405	271	86	at	at	ADP
inlawrev-3405	271	87	the	the	DET
inlawrev-3405	271	88	administrative	administrative	ADJ
inlawrev-3405	271	89	level	level	NOUN
inlawrev-3405	271	90	.	.	PUNCT
inlawrev-3405	272	1	"*^	"*^	NOUN
inlawrev-3405	273	1	the	the	DET
inlawrev-3405	273	2	service	service	NOUN
inlawrev-3405	273	3	quite	quite	ADV
inlawrev-3405	273	4	often	often	ADV
inlawrev-3405	273	5	refiises	refiise	VERB
inlawrev-3405	273	6	to	to	PART
inlawrev-3405	273	7	furnish	furnish	VERB
inlawrev-3405	273	8	any	any	DET
inlawrev-3405	273	9	information	information	NOUN
inlawrev-3405	273	10	concerning	concern	VERB
inlawrev-3405	273	11	exactly	exactly	ADV
inlawrev-3405	273	12	how	how	SCONJ
inlawrev-3405	273	13	any	any	DET
inlawrev-3405	273	14	deficiency	deficiency	NOUN
inlawrev-3405	273	15	was	be	AUX
inlawrev-3405	273	16	determined	determine	VERB
inlawrev-3405	273	17	based	base	VERB
inlawrev-3405	273	18	upon	upon	SCONJ
inlawrev-3405	273	19	this	this	DET
inlawrev-3405	273	20	reference	reference	NOUN
inlawrev-3405	273	21	to	to	ADP
inlawrev-3405	273	22	greenberg	greenberg	PROPN
inlawrev-3405	273	23	's	's	PART
inlawrev-3405	273	24	express	express	ADJ
inlawrev-3405	273	25	,	,	PUNCT
inlawrev-3405	273	26	even	even	ADV
inlawrev-3405	273	27	though	though	SCONJ
inlawrev-3405	273	28	it	it	PRON
inlawrev-3405	273	29	begins	begin	VERB
inlawrev-3405	273	30	"	"	PUNCT
inlawrev-3405	273	31	as	as	ADP
inlawrev-3405	273	32	a	a	DET
inlawrev-3405	273	33	general	general	ADJ
inlawrev-3405	273	34	rule	rule	NOUN
inlawrev-3405	273	35	.	.	PUNCT
inlawrev-3405	273	36	.	.	PUNCT
inlawrev-3405	274	1	.	.	PUNCT
inlawrev-3405	275	1	,	,	PUNCT
inlawrev-3405	275	2	"	"	PUNCT
inlawrev-3405	275	3	and	and	CCONJ
inlawrev-3405	275	4	specifically	specifically	ADV
inlawrev-3405	275	5	limits	limit	VERB
inlawrev-3405	275	6	its	its	PRON
inlawrev-3405	275	7	applicability	applicability	NOUN
inlawrev-3405	275	8	only	only	ADV
inlawrev-3405	275	9	to	to	ADP
inlawrev-3405	275	10	the	the	DET
inlawrev-3405	275	11	service	service	NOUN
inlawrev-3405	275	12	's	's	PART
inlawrev-3405	275	13	propriety	propriety	NOUN
inlawrev-3405	275	14	,	,	PUNCT
inlawrev-3405	275	15	motives	motive	NOUN
inlawrev-3405	275	16	,	,	PUNCT
inlawrev-3405	275	17	policies	policy	NOUN
inlawrev-3405	275	18	or	or	CCONJ
inlawrev-3405	275	19	procedures	procedure	NOUN
inlawrev-3405	275	20	.	.	PUNCT
inlawrev-3405	276	1	"	"	PUNCT
inlawrev-3405	276	2	^^	^^	CCONJ
inlawrev-3405	276	3	the	the	DET
inlawrev-3405	276	4	tax	tax	NOUN
inlawrev-3405	276	5	court	court	NOUN
inlawrev-3405	276	6	(	(	PUNCT
inlawrev-3405	276	7	and	and	CCONJ
inlawrev-3405	276	8	its	its	PRON
inlawrev-3405	276	9	predecessor	predecessor	NOUN
inlawrev-3405	276	10	,	,	PUNCT
inlawrev-3405	276	11	the	the	DET
inlawrev-3405	276	12	board	board	NOUN
inlawrev-3405	276	13	of	of	ADP
inlawrev-3405	276	14	tax	tax	NOUN
inlawrev-3405	276	15	appeals	appeal	NOUN
inlawrev-3405	276	16	)	)	PUNCT
inlawrev-3405	276	17	has	have	VERB
inlawrev-3405	276	18	a	a	DET
inlawrev-3405	276	19	long	long	ADJ
inlawrev-3405	276	20	history	history	NOUN
inlawrev-3405	276	21	of	of	ADP
inlawrev-3405	276	22	refusing	refuse	VERB
inlawrev-3405	276	23	to	to	PART
inlawrev-3405	276	24	look	look	VERB
inlawrev-3405	276	25	behind	behind	ADP
inlawrev-3405	276	26	the	the	DET
inlawrev-3405	276	27	statutory	statutory	ADJ
inlawrev-3405	276	28	notice	notice	NOUN
inlawrev-3405	276	29	due	due	ADP
inlawrev-3405	276	30	to	to	ADP
inlawrev-3405	276	31	its	its	PRON
inlawrev-3405	276	32	perceived	perceive	VERB
inlawrev-3405	276	33	lack	lack	NOUN
inlawrev-3405	276	34	ofjurisdiction,"*^	ofjurisdiction,"*^	PROPN
inlawrev-3405	276	35	or	or	CCONJ
inlawrev-3405	276	36	because	because	SCONJ
inlawrev-3405	276	37	it	it	PRON
inlawrev-3405	276	38	did	do	AUX
inlawrev-3405	276	39	not	not	PART
inlawrev-3405	276	40	have	have	VERB
inlawrev-3405	276	41	the	the	DET
inlawrev-3405	276	42	duty	duty	NOUN
inlawrev-3405	276	43	or	or	CCONJ
inlawrev-3405	276	44	the	the	DET
inlawrev-3405	276	45	right	right	NOUN
inlawrev-3405	276	46	to	to	PART
inlawrev-3405	276	47	decide	decide	VERB
inlawrev-3405	276	48	whether	whether	SCONJ
inlawrev-3405	276	49	there	there	PRON
inlawrev-3405	276	50	were	be	VERB
inlawrev-3405	276	51	any	any	DET
inlawrev-3405	276	52	errors	error	NOUN
inlawrev-3405	276	53	in	in	ADP
inlawrev-3405	276	54	the	the	DET
inlawrev-3405	276	55	statutory	statutory	ADJ
inlawrev-3405	276	56	notice	notice	NOUN
inlawrev-3405	276	57	.	.	PUNCT
inlawrev-3405	277	1	"*^	"*^	NOUN
inlawrev-3405	278	1	some	some	DET
inlawrev-3405	278	2	commentators	commentator	NOUN
inlawrev-3405	278	3	feel	feel	VERB
inlawrev-3405	278	4	that	that	SCONJ
inlawrev-3405	278	5	the	the	DET
inlawrev-3405	278	6	tax	tax	NOUN
inlawrev-3405	278	7	court	court	NOUN
inlawrev-3405	278	8	simply	simply	ADV
inlawrev-3405	278	9	wants	want	VERB
inlawrev-3405	278	10	to	to	PART
inlawrev-3405	278	11	avoid	avoid	VERB
inlawrev-3405	278	12	looking	look	VERB
inlawrev-3405	278	13	into	into	ADP
inlawrev-3405	278	14	the	the	DET
inlawrev-3405	278	15	inner	inner	ADJ
inlawrev-3405	278	16	workings	working	NOUN
inlawrev-3405	278	17	ofthe	ofthe	NOUN
inlawrev-3405	278	18	service	service	NOUN
inlawrev-3405	278	19	.	.	PUNCT
inlawrev-3405	278	20	'	'	PUNCT
inlawrev-3405	279	1	*	*	PUNCT
inlawrev-3405	279	2	'	'	X
inlawrev-3405	279	3	*	*	PUNCT
inlawrev-3405	279	4	the	the	DET
inlawrev-3405	279	5	petitioners	petitioner	NOUN
inlawrev-3405	279	6	in	in	ADP
inlawrev-3405	279	7	greenberg	greenberg	PROPN
inlawrev-3405	279	8	's	's	PART
inlawrev-3405	279	9	express	express	NOUN
inlawrev-3405	279	10	argued	argue	VERB
inlawrev-3405	279	11	that	that	SCONJ
inlawrev-3405	279	12	the	the	DET
inlawrev-3405	279	13	service	service	NOUN
inlawrev-3405	279	14	discriminated	discriminate	VERB
inlawrev-3405	279	15	against	against	ADP
inlawrev-3405	279	16	them	they	PRON
inlawrev-3405	279	17	by	by	ADP
inlawrev-3405	279	18	auditing	audit	VERB
inlawrev-3405	279	19	them	they	PRON
inlawrev-3405	279	20	because	because	SCONJ
inlawrev-3405	279	21	they	they	PRON
inlawrev-3405	279	22	were	be	AUX
inlawrev-3405	279	23	related	relate	VERB
inlawrev-3405	279	24	to	to	ADP
inlawrev-3405	279	25	notorious	notorious	ADJ
inlawrev-3405	279	26	members	member	NOUN
inlawrev-3405	279	27	38	38	NUM
inlawrev-3405	279	28	.	.	PUNCT
inlawrev-3405	280	1	see	see	VERB
inlawrev-3405	280	2	united	united	PROPN
inlawrev-3405	280	3	states	states	PROPN
inlawrev-3405	280	4	v.	v.	PROPN
inlawrev-3405	280	5	janis	janis	PROPN
inlawrev-3405	280	6	,	,	PUNCT
inlawrev-3405	280	7	428	428	NUM
inlawrev-3405	281	1	u.s	u.s	PROPN
inlawrev-3405	281	2	.	.	PROPN
inlawrev-3405	281	3	433	433	NUM
inlawrev-3405	281	4	(	(	PUNCT
inlawrev-3405	281	5	1976	1976	NUM
inlawrev-3405	281	6	)	)	PUNCT
inlawrev-3405	281	7	.	.	PUNCT
inlawrev-3405	282	1	39	39	NUM
inlawrev-3405	282	2	.	.	PUNCT
inlawrev-3405	283	1	62	62	NUM
inlawrev-3405	283	2	t.c	t.c	PROPN
inlawrev-3405	283	3	324	324	NUM
inlawrev-3405	283	4	(	(	PUNCT
inlawrev-3405	283	5	1974	1974	NUM
inlawrev-3405	283	6	)	)	PUNCT
inlawrev-3405	283	7	.	.	PUNCT
inlawrev-3405	284	1	40	40	NUM
inlawrev-3405	284	2	.	.	PUNCT
inlawrev-3405	285	1	i	i	PRON
inlawrev-3405	285	2	d	d	PROPN
inlawrev-3405	285	3	at	at	ADP
inlawrev-3405	285	4	327	327	NUM
inlawrev-3405	285	5	.	.	PUNCT
inlawrev-3405	286	1	41	41	NUM
inlawrev-3405	286	2	.	.	PUNCT
inlawrev-3405	287	1	i	i	PRON
inlawrev-3405	287	2	d.	d.	PROPN
inlawrev-3405	287	3	42	42	NUM
inlawrev-3405	287	4	.	.	PUNCT
inlawrev-3405	288	1	see	see	VERB
inlawrev-3405	288	2	kerr	kerr	PROPN
inlawrev-3405	288	3	v.	v.	PROPN
inlawrev-3405	288	4	commissioner	commissioner	PROPN
inlawrev-3405	288	5	,	,	PUNCT
inlawrev-3405	288	6	5	5	NUM
inlawrev-3405	288	7	b.t.a	b.t.a	NOUN
inlawrev-3405	288	8	.	.	PROPN
inlawrev-3405	288	9	1073	1073	NUM
inlawrev-3405	288	10	(	(	PUNCT
inlawrev-3405	288	11	1927	1927	NUM
inlawrev-3405	288	12	)	)	PUNCT
inlawrev-3405	288	13	(	(	PUNCT
inlawrev-3405	288	14	stating	state	VERB
inlawrev-3405	288	15	that	that	DET
inlawrev-3405	288	16	board	board	NOUN
inlawrev-3405	288	17	has	have	VERB
inlawrev-3405	288	18	no	no	DET
inlawrev-3405	288	19	jurisdiction	jurisdiction	NOUN
inlawrev-3405	288	20	to	to	PART
inlawrev-3405	288	21	assess	assess	VERB
inlawrev-3405	288	22	motives	motive	NOUN
inlawrev-3405	288	23	of	of	ADP
inlawrev-3405	288	24	service	service	NOUN
inlawrev-3405	288	25	)	)	PUNCT
inlawrev-3405	288	26	.	.	PUNCT
inlawrev-3405	289	1	of	of	ADP
inlawrev-3405	289	2	course	course	NOUN
inlawrev-3405	289	3	,	,	PUNCT
inlawrev-3405	289	4	the	the	DET
inlawrev-3405	289	5	tax	tax	NOUN
inlawrev-3405	289	6	court	court	NOUN
inlawrev-3405	289	7	has	have	VERB
inlawrev-3405	289	8	jurisdiction	jurisdiction	NOUN
inlawrev-3405	289	9	to	to	PART
inlawrev-3405	289	10	determine	determine	VERB
inlawrev-3405	289	11	the	the	DET
inlawrev-3405	289	12	true	true	ADJ
inlawrev-3405	289	13	tax	tax	NOUN
inlawrev-3405	289	14	of	of	ADP
inlawrev-3405	289	15	the	the	DET
inlawrev-3405	289	16	individual	individual	ADJ
inlawrev-3405	289	17	taxpayer	taxpayer	NOUN
inlawrev-3405	289	18	,	,	PUNCT
inlawrev-3405	289	19	and	and	CCONJ
inlawrev-3405	289	20	an	an	DET
inlawrev-3405	289	21	essential	essential	ADJ
inlawrev-3405	289	22	factor	factor	NOUN
inlawrev-3405	289	23	in	in	ADP
inlawrev-3405	289	24	that	that	DET
inlawrev-3405	289	25	determination	determination	NOUN
inlawrev-3405	289	26	is	be	AUX
inlawrev-3405	289	27	the	the	DET
inlawrev-3405	289	28	assertions	assertion	NOUN
inlawrev-3405	289	29	of	of	ADP
inlawrev-3405	289	30	the	the	DET
inlawrev-3405	289	31	deficiency	deficiency	NOUN
inlawrev-3405	289	32	in	in	ADP
inlawrev-3405	289	33	the	the	DET
inlawrev-3405	289	34	statutory	statutory	ADJ
inlawrev-3405	289	35	notice	notice	NOUN
inlawrev-3405	289	36	.	.	PUNCT
inlawrev-3405	290	1	43	43	NUM
inlawrev-3405	290	2	.	.	PUNCT
inlawrev-3405	291	1	see	see	VERB
inlawrev-3405	291	2	levine	levine	PROPN
inlawrev-3405	291	3	bros	bros	PROPN
inlawrev-3405	291	4	.	.	PROPN
inlawrev-3405	291	5	co.	co.	PROPN
inlawrev-3405	292	1	v.	v.	PROPN
inlawrev-3405	292	2	commissioner	commissioner	PROPN
inlawrev-3405	292	3	,	,	PUNCT
inlawrev-3405	292	4	5	5	NUM
inlawrev-3405	292	5	b.t.a	b.t.a	NOUN
inlawrev-3405	292	6	.	.	PUNCT
inlawrev-3405	293	1	689	689	NUM
inlawrev-3405	293	2	(	(	PUNCT
inlawrev-3405	293	3	1926	1926	NUM
inlawrev-3405	293	4	)	)	PUNCT
inlawrev-3405	293	5	(	(	PUNCT
inlawrev-3405	293	6	stating	state	VERB
inlawrev-3405	293	7	that	that	SCONJ
inlawrev-3405	293	8	board	board	NOUN
inlawrev-3405	293	9	oftax	oftax	NOUN
inlawrev-3405	293	10	appeals	appeal	NOUN
inlawrev-3405	293	11	will	will	AUX
inlawrev-3405	293	12	not	not	PART
inlawrev-3405	293	13	examine	examine	VERB
inlawrev-3405	293	14	deficiency	deficiency	NOUN
inlawrev-3405	293	15	because	because	SCONJ
inlawrev-3405	293	16	it	it	PRON
inlawrev-3405	293	17	had	have	VERB
inlawrev-3405	293	18	neither	neither	CCONJ
inlawrev-3405	293	19	the	the	DET
inlawrev-3405	293	20	right	right	NOUN
inlawrev-3405	293	21	nor	nor	CCONJ
inlawrev-3405	293	22	the	the	DET
inlawrev-3405	293	23	duty	duty	NOUN
inlawrev-3405	293	24	to	to	PART
inlawrev-3405	293	25	do	do	VERB
inlawrev-3405	293	26	so	so	ADV
inlawrev-3405	293	27	)	)	PUNCT
inlawrev-3405	293	28	.	.	PUNCT
inlawrev-3405	294	1	44	44	NUM
inlawrev-3405	294	2	.	.	PUNCT
inlawrev-3405	295	1	mary	mary	PROPN
inlawrev-3405	295	2	ferrari	ferrari	PROPN
inlawrev-3405	295	3	,	,	PUNCT
inlawrev-3405	295	4	"	"	PUNCT
inlawrev-3405	295	5	was	be	AUX
inlawrev-3405	295	6	blind	blind	ADJ
inlawrev-3405	295	7	,	,	PUNCT
inlawrev-3405	295	8	but	but	CCONJ
inlawrev-3405	295	9	now	now	ADV
inlawrev-3405	295	10	i	i	PRON
inlawrev-3405	295	11	see	see	VERB
inlawrev-3405	295	12	"	"	PUNCT
inlawrev-3405	295	13	(	(	PUNCT
inlawrev-3405	295	14	or	or	CCONJ
inlawrev-3405	295	15	what	what	PRON
inlawrev-3405	295	16	's	be	AUX
inlawrev-3405	295	17	behind	behind	ADP
inlawrev-3405	295	18	the	the	DET
inlawrev-3405	295	19	notice	notice	NOUN
inlawrev-3405	295	20	ofdeficiency	ofdeficiency	NOUN
inlawrev-3405	295	21	and	and	CCONJ
inlawrev-3405	295	22	why	why	SCONJ
inlawrev-3405	295	23	won	won	AUX
inlawrev-3405	295	24	'	'	PUNCT
inlawrev-3405	295	25	t	t	NOUN
inlawrev-3405	295	26	the	the	DET
inlawrev-3405	295	27	tax	tax	NOUN
inlawrev-3405	295	28	court	court	NOUN
inlawrev-3405	295	29	look	look	VERB
inlawrev-3405	295	30	?	?	PUNCT
inlawrev-3405	295	31	)	)	PUNCT
inlawrev-3405	295	32	,	,	PUNCT
inlawrev-3405	295	33	55	55	NUM
inlawrev-3405	295	34	alb	alb	NOUN
inlawrev-3405	295	35	.	.	PROPN
inlawrev-3405	295	36	l.	l.	PROPN
inlawrev-3405	295	37	rev	rev	PROPN
inlawrev-3405	295	38	.	.	PROPN
inlawrev-3405	295	39	407	407	NUM
inlawrev-3405	295	40	,	,	PUNCT
inlawrev-3405	295	41	408	408	NUM
inlawrev-3405	295	42	(	(	PUNCT
inlawrev-3405	295	43	1991	1991	NUM
inlawrev-3405	295	44	)	)	PUNCT
inlawrev-3405	295	45	(	(	PUNCT
inlawrev-3405	295	46	"	"	PUNCT
inlawrev-3405	295	47	the	the	DET
inlawrev-3405	295	48	tax	tax	NOUN
inlawrev-3405	295	49	court	court	NOUN
inlawrev-3405	295	50	's	's	PART
inlawrev-3405	295	51	reftisal	reftisal	NOUN
inlawrev-3405	295	52	to	to	PART
inlawrev-3405	295	53	look	look	VERB
inlawrev-3405	295	54	behind	behind	ADP
inlawrev-3405	295	55	the	the	DET
inlawrev-3405	295	56	notice	notice	NOUN
inlawrev-3405	295	57	of	of	ADP
inlawrev-3405	295	58	deficiency	deficiency	NOUN
inlawrev-3405	295	59	creates	create	VERB
inlawrev-3405	295	60	of	of	ADP
inlawrev-3405	295	61	the	the	DET
inlawrev-3405	295	62	notice	notice	NOUN
inlawrev-3405	295	63	an	an	DET
inlawrev-3405	295	64	impenetrable	impenetrable	ADJ
inlawrev-3405	295	65	barrier	barrier	NOUN
inlawrev-3405	295	66	that	that	PRON
inlawrev-3405	295	67	,	,	PUNCT
inlawrev-3405	295	68	in	in	ADP
inlawrev-3405	295	69	effect	effect	NOUN
inlawrev-3405	295	70	,	,	PUNCT
inlawrev-3405	295	71	shields	shield	VERB
inlawrev-3405	295	72	the	the	DET
inlawrev-3405	295	73	service	service	NOUN
inlawrev-3405	295	74	's	's	PART
inlawrev-3405	295	75	administrative	administrative	ADJ
inlawrev-3405	295	76	actions	action	NOUN
inlawrev-3405	295	77	from	from	ADP
inlawrev-3405	295	78	scrutiny	scrutiny	NOUN
inlawrev-3405	295	79	.	.	PUNCT
inlawrev-3405	296	1	"	"	PUNCT
inlawrev-3405	296	2	)	)	PUNCT
inlawrev-3405	296	3	.	.	PUNCT
inlawrev-3405	297	1	j	j	PROPN
inlawrev-3405	297	2	2000	2000	NUM
inlawrev-3405	297	3	]	]	PUNCT
inlawrev-3405	297	4	critique	critique	NOUN
inlawrev-3405	297	5	of	of	ADP
inlawrev-3405	297	6	the	the	DET
inlawrev-3405	297	7	irs	irs	PROPN
inlawrev-3405	297	8	527	527	NUM
inlawrev-3405	297	9	of	of	ADP
inlawrev-3405	297	10	organized	organize	VERB
inlawrev-3405	297	11	crime/^	crime/^	NOUN
inlawrev-3405	297	12	the	the	DET
inlawrev-3405	297	13	petitioners	petitioner	NOUN
inlawrev-3405	297	14	asserted	assert	VERB
inlawrev-3405	297	15	that	that	SCONJ
inlawrev-3405	297	16	the	the	DET
inlawrev-3405	297	17	service	service	NOUN
inlawrev-3405	297	18	's	's	PART
inlawrev-3405	297	19	statutory	statutory	ADJ
inlawrev-3405	297	20	notices	notice	NOUN
inlawrev-3405	297	21	were	be	AUX
inlawrev-3405	297	22	arbitrary	arbitrary	ADJ
inlawrev-3405	297	23	,	,	PUNCT
inlawrev-3405	297	24	unreasonable	unreasonable	ADJ
inlawrev-3405	297	25	and	and	CCONJ
inlawrev-3405	297	26	capricious	capricious	ADJ
inlawrev-3405	297	27	.	.	PUNCT
inlawrev-3405	298	1	'^^	'^^	X
inlawrev-3405	298	2	they	they	PRON
inlawrev-3405	298	3	moved	move	VERB
inlawrev-3405	298	4	the	the	DET
inlawrev-3405	298	5	court	court	NOUN
inlawrev-3405	298	6	for	for	ADP
inlawrev-3405	298	7	an	an	DET
inlawrev-3405	298	8	impoundment	impoundment	NOUN
inlawrev-3405	298	9	order	order	NOUN
inlawrev-3405	298	10	to	to	PART
inlawrev-3405	298	11	have	have	AUX
inlawrev-3405	298	12	the	the	DET
inlawrev-3405	298	13	service	service	NOUN
inlawrev-3405	298	14	deliver	deliver	VERB
inlawrev-3405	298	15	"	"	PUNCT
inlawrev-3405	298	16	all	all	DET
inlawrev-3405	298	17	documents	document	NOUN
inlawrev-3405	298	18	.	.	PUNCT
inlawrev-3405	298	19	.	.	PUNCT
inlawrev-3405	298	20	.	.	PUNCT
inlawrev-3405	299	1	relating	relate	VERB
inlawrev-3405	299	2	to	to	ADP
inlawrev-3405	299	3	the	the	DET
inlawrev-3405	299	4	audit	audit	NOUN
inlawrev-3405	299	5	ofpetitioners	ofpetitioner	NOUN
inlawrev-3405	299	6	'	'	PART
inlawrev-3405	299	7	federal	federal	ADJ
inlawrev-3405	299	8	income	income	NOUN
inlawrev-3405	299	9	tax	tax	NOUN
inlawrev-3405	299	10	returns	return	NOUN
inlawrev-3405	299	11	for	for	ADP
inlawrev-3405	299	12	1966	1966	NUM
inlawrev-3405	299	13	through	through	ADP
inlawrev-3405	299	14	1968	1968	NUM
inlawrev-3405	299	15	'	'	PUNCT
inlawrev-3405	299	16	"	"	PUNCT
inlawrev-3405	299	17	^^	^^	ADP
inlawrev-3405	299	18	this	this	DET
inlawrev-3405	299	19	broad	broad	ADJ
inlawrev-3405	299	20	request	request	NOUN
inlawrev-3405	299	21	for	for	ADP
inlawrev-3405	299	22	an	an	DET
inlawrev-3405	299	23	order	order	NOUN
inlawrev-3405	299	24	was	be	AUX
inlawrev-3405	299	25	sought	seek	VERB
inlawrev-3405	299	26	to	to	PART
inlawrev-3405	299	27	prevent	prevent	VERB
inlawrev-3405	299	28	the	the	DET
inlawrev-3405	299	29	service	service	NOUN
inlawrev-3405	299	30	from	from	ADP
inlawrev-3405	299	31	"	"	PUNCT
inlawrev-3405	299	32	destroying	destroy	VERB
inlawrev-3405	299	33	or	or	CCONJ
inlawrev-3405	299	34	concealing	conceal	VERB
inlawrev-3405	299	35	"	"	PUNCT
inlawrev-3405	299	36	evidence	evidence	NOUN
inlawrev-3405	299	37	that	that	SCONJ
inlawrev-3405	299	38	the	the	DET
inlawrev-3405	299	39	petitioners	petitioner	NOUN
inlawrev-3405	299	40	'	'	PART
inlawrev-3405	299	41	constitutional	constitutional	ADJ
inlawrev-3405	299	42	rights	right	NOUN
inlawrev-3405	299	43	had	have	AUX
inlawrev-3405	299	44	been	be	AUX
inlawrev-3405	299	45	violated	violate	VERB
inlawrev-3405	299	46	by	by	ADP
inlawrev-3405	299	47	the	the	DET
inlawrev-3405	299	48	service	service	NOUN
inlawrev-3405	299	49	.	.	PUNCT
inlawrev-3405	300	1	"	"	PUNCT
inlawrev-3405	300	2	*	*	PUNCT
inlawrev-3405	300	3	*	*	PUNCT
inlawrev-3405	300	4	they	they	PRON
inlawrev-3405	300	5	further	far	ADV
inlawrev-3405	300	6	requested	request	VERB
inlawrev-3405	300	7	a	a	DET
inlawrev-3405	300	8	review	review	NOUN
inlawrev-3405	300	9	of	of	ADP
inlawrev-3405	300	10	those	those	DET
inlawrev-3405	300	11	materials	material	NOUN
inlawrev-3405	300	12	to	to	PART
inlawrev-3405	300	13	prove	prove	VERB
inlawrev-3405	300	14	their	their	PRON
inlawrev-3405	300	15	assertions	assertion	NOUN
inlawrev-3405	300	16	of	of	ADP
inlawrev-3405	300	17	unconstitutional	unconstitutional	ADJ
inlawrev-3405	300	18	discrimination	discrimination	NOUN
inlawrev-3405	300	19	.	.	PUNCT
inlawrev-3405	301	1	"*^	"*^	NOUN
inlawrev-3405	302	1	the	the	DET
inlawrev-3405	302	2	petitioners	petitioner	NOUN
inlawrev-3405	302	3	in	in	ADP
inlawrev-3405	302	4	greenberg	greenberg	PROPN
inlawrev-3405	302	5	's	's	PART
inlawrev-3405	302	6	express	express	NOUN
inlawrev-3405	302	7	argued	argue	VERB
inlawrev-3405	302	8	that	that	SCONJ
inlawrev-3405	302	9	if	if	SCONJ
inlawrev-3405	302	10	such	such	ADJ
inlawrev-3405	302	11	discrimination	discrimination	NOUN
inlawrev-3405	302	12	could	could	AUX
inlawrev-3405	302	13	be	be	AUX
inlawrev-3405	302	14	proven	prove	VERB
inlawrev-3405	302	15	,	,	PUNCT
inlawrev-3405	302	16	the	the	DET
inlawrev-3405	302	17	statutory	statutory	ADJ
inlawrev-3405	302	18	notice	notice	NOUN
inlawrev-3405	302	19	would	would	AUX
inlawrev-3405	302	20	be	be	AUX
inlawrev-3405	302	21	null	null	ADJ
inlawrev-3405	302	22	and	and	CCONJ
inlawrev-3405	302	23	void	void	ADJ
inlawrev-3405	302	24	,	,	PUNCT
inlawrev-3405	302	25	or	or	CCONJ
inlawrev-3405	302	26	alternatively	alternatively	ADV
inlawrev-3405	302	27	,	,	PUNCT
inlawrev-3405	302	28	that	that	SCONJ
inlawrev-3405	302	29	the	the	DET
inlawrev-3405	302	30	burden	burden	NOUN
inlawrev-3405	302	31	of	of	ADP
inlawrev-3405	302	32	proof	proof	NOUN
inlawrev-3405	302	33	,	,	PUNCT
inlawrev-3405	302	34	or	or	CCONJ
inlawrev-3405	302	35	at	at	ADP
inlawrev-3405	302	36	least	least	ADJ
inlawrev-3405	302	37	the	the	DET
inlawrev-3405	302	38	burden	burden	NOUN
inlawrev-3405	302	39	of	of	ADP
inlawrev-3405	302	40	going	go	VERB
inlawrev-3405	302	41	forward	forward	ADV
inlawrev-3405	302	42	,	,	PUNCT
inlawrev-3405	302	43	would	would	AUX
inlawrev-3405	302	44	shift	shift	VERB
inlawrev-3405	302	45	to	to	ADP
inlawrev-3405	302	46	the	the	DET
inlawrev-3405	302	47	service.^	service.^	PROPN
inlawrev-3405	302	48	°	°	PROPN
inlawrev-3405	303	1	the	the	DET
inlawrev-3405	303	2	court	court	NOUN
inlawrev-3405	303	3	noted	note	VERB
inlawrev-3405	303	4	that	that	SCONJ
inlawrev-3405	303	5	there	there	PRON
inlawrev-3405	303	6	were	be	VERB
inlawrev-3405	303	7	other	other	ADJ
inlawrev-3405	303	8	means	mean	NOUN
inlawrev-3405	303	9	of	of	ADP
inlawrev-3405	303	10	discovery	discovery	NOUN
inlawrev-3405	303	11	under	under	ADP
inlawrev-3405	303	12	its	its	PRON
inlawrev-3405	303	13	regular	regular	ADJ
inlawrev-3405	303	14	discovery	discovery	NOUN
inlawrev-3405	303	15	procedures	procedure	NOUN
inlawrev-3405	303	16	and	and	CCONJ
inlawrev-3405	303	17	thus	thus	ADV
inlawrev-3405	303	18	,	,	PUNCT
inlawrev-3405	303	19	the	the	DET
inlawrev-3405	303	20	broad	broad	ADJ
inlawrev-3405	303	21	reliefsought	reliefsought	NOUN
inlawrev-3405	303	22	was	be	AUX
inlawrev-3405	303	23	improper.^	improper.^	NOUN
inlawrev-3405	303	24	'	'	PUNCT
inlawrev-3405	303	25	the	the	DET
inlawrev-3405	303	26	court	court	NOUN
inlawrev-3405	303	27	also	also	ADV
inlawrev-3405	303	28	noted	note	VERB
inlawrev-3405	303	29	that	that	SCONJ
inlawrev-3405	303	30	these	these	DET
inlawrev-3405	303	31	discovery	discovery	NOUN
inlawrev-3405	303	32	procedures	procedure	NOUN
inlawrev-3405	303	33	were	be	AUX
inlawrev-3405	303	34	available	available	ADJ
inlawrev-3405	303	35	for	for	ADP
inlawrev-3405	303	36	petitioners	petitioner	NOUN
inlawrev-3405	303	37	to	to	PART
inlawrev-3405	303	38	obtain	obtain	VERB
inlawrev-3405	303	39	the	the	DET
inlawrev-3405	303	40	documents	document	NOUN
inlawrev-3405	303	41	,	,	PUNCT
inlawrev-3405	303	42	as	as	ADV
inlawrev-3405	303	43	long	long	ADV
inlawrev-3405	303	44	as	as	SCONJ
inlawrev-3405	303	45	they	they	PRON
inlawrev-3405	303	46	were	be	AUX
inlawrev-3405	303	47	sought	seek	VERB
inlawrev-3405	303	48	for	for	ADP
inlawrev-3405	303	49	a	a	DET
inlawrev-3405	303	50	proper	proper	ADJ
inlawrev-3405	303	51	purpose	purpose	NOUN
inlawrev-3405	303	52	and	and	CCONJ
inlawrev-3405	303	53	were	be	AUX
inlawrev-3405	303	54	not	not	PART
inlawrev-3405	303	55	privileged.^^	privileged.^^	NOUN
inlawrev-3405	303	56	however	however	ADV
inlawrev-3405	303	57	,	,	PUNCT
inlawrev-3405	303	58	because	because	SCONJ
inlawrev-3405	303	59	of	of	ADP
inlawrev-3405	303	60	greenherg	greenherg	PROPN
inlawrev-3405	303	61	's	's	PART
inlawrev-3405	303	62	express	express	ADJ
inlawrev-3405	303	63	,	,	PUNCT
inlawrev-3405	303	64	the	the	DET
inlawrev-3405	303	65	tax	tax	NOUN
inlawrev-3405	303	66	court	court	NOUN
inlawrev-3405	303	67	has	have	AUX
inlawrev-3405	303	68	consistently	consistently	ADV
inlawrev-3405	303	69	held	hold	VERB
inlawrev-3405	303	70	,	,	PUNCT
inlawrev-3405	303	71	with	with	ADP
inlawrev-3405	303	72	few	few	ADJ
inlawrev-3405	303	73	exceptions	exception	NOUN
inlawrev-3405	303	74	,	,	PUNCT
inlawrev-3405	303	75	that	that	SCONJ
inlawrev-3405	303	76	such	such	ADJ
inlawrev-3405	303	77	information	information	NOUN
inlawrev-3405	303	78	is	be	AUX
inlawrev-3405	303	79	not	not	PART
inlawrev-3405	303	80	discoverable	discoverable	ADJ
inlawrev-3405	303	81	or	or	CCONJ
inlawrev-3405	303	82	admissible	admissible	ADJ
inlawrev-3405	303	83	because	because	SCONJ
inlawrev-3405	303	84	it	it	PRON
inlawrev-3405	303	85	is	be	AUX
inlawrev-3405	303	86	either	either	CCONJ
inlawrev-3405	303	87	irrelevant	irrelevant	ADJ
inlawrev-3405	303	88	,	,	PUNCT
inlawrev-3405	303	89	privileged	privileged	ADJ
inlawrev-3405	303	90	,	,	PUNCT
inlawrev-3405	303	91	or	or	CCONJ
inlawrev-3405	303	92	prepared	prepare	VERB
inlawrev-3405	303	93	in	in	ADP
inlawrev-3405	303	94	anticipation	anticipation	NOUN
inlawrev-3405	303	95	of	of	ADP
inlawrev-3405	303	96	litigation.^^	litigation.^^	NOUN
inlawrev-3405	303	97	it	it	PRON
inlawrev-3405	303	98	should	should	AUX
inlawrev-3405	303	99	be	be	AUX
inlawrev-3405	303	100	noted	note	VERB
inlawrev-3405	303	101	that	that	SCONJ
inlawrev-3405	303	102	in	in	ADP
inlawrev-3405	303	103	greenherg	greenherg	PROPN
inlawrev-3405	303	104	's	's	PART
inlawrev-3405	303	105	express	express	ADJ
inlawrev-3405	303	106	,	,	PUNCT
inlawrev-3405	303	107	the	the	DET
inlawrev-3405	303	108	tax	tax	NOUN
inlawrev-3405	303	109	court	court	NOUN
inlawrev-3405	303	110	did	do	AUX
inlawrev-3405	303	111	not	not	PART
inlawrev-3405	303	112	say	say	VERB
inlawrev-3405	303	113	that	that	SCONJ
inlawrev-3405	303	114	it	it	PRON
inlawrev-3405	303	115	would	would	AUX
inlawrev-3405	303	116	never	never	ADV
inlawrev-3405	303	117	look	look	VERB
inlawrev-3405	303	118	behind	behind	ADP
inlawrev-3405	303	119	the	the	DET
inlawrev-3405	303	120	statutory	statutory	PROPN
inlawrev-3405	303	121	notice.^	notice.^	NOUN
inlawrev-3405	303	122	"	"	PUNCT
inlawrev-3405	303	123	*	*	PUNCT
inlawrev-3405	303	124	on	on	ADP
inlawrev-3405	303	125	the	the	DET
inlawrev-3405	303	126	contrary	contrary	NOUN
inlawrev-3405	303	127	,	,	PUNCT
inlawrev-3405	303	128	the	the	DET
inlawrev-3405	303	129	court	court	NOUN
inlawrev-3405	303	130	45	45	NUM
inlawrev-3405	303	131	.	.	PUNCT
inlawrev-3405	304	1	see	see	VERB
inlawrev-3405	304	2	greenherg	greenherg	PROPN
inlawrev-3405	304	3	's	's	PART
inlawrev-3405	304	4	express	express	ADJ
inlawrev-3405	304	5	,	,	PUNCT
inlawrev-3405	304	6	62	62	NUM
inlawrev-3405	304	7	t.c	t.c	NOUN
inlawrev-3405	304	8	.	.	PUNCT
inlawrev-3405	305	1	at	at	ADP
inlawrev-3405	305	2	325	325	NUM
inlawrev-3405	305	3	.	.	PUNCT
inlawrev-3405	306	1	two	two	NUM
inlawrev-3405	306	2	petitioners	petitioner	NOUN
inlawrev-3405	306	3	were	be	AUX
inlawrev-3405	306	4	sons	son	NOUN
inlawrev-3405	306	5	ofcarlo	ofcarlo	PROPN
inlawrev-3405	306	6	gambino	gambino	PROPN
inlawrev-3405	306	7	,	,	PUNCT
inlawrev-3405	306	8	a	a	DET
inlawrev-3405	306	9	notorious	notorious	ADJ
inlawrev-3405	306	10	crime	crime	NOUN
inlawrev-3405	306	11	boss	boss	NOUN
inlawrev-3405	306	12	.	.	PUNCT
inlawrev-3405	307	1	46	46	NUM
inlawrev-3405	307	2	.	.	PUNCT
inlawrev-3405	308	1	see	see	VERB
inlawrev-3405	308	2	i	i	PRON
inlawrev-3405	308	3	d.	d.	PROPN
inlawrev-3405	308	4	47	47	NUM
inlawrev-3405	308	5	.	.	PUNCT
inlawrev-3405	309	1	i	i	PRON
inlawrev-3405	309	2	d.	d.	PROPN
inlawrev-3405	309	3	see	see	VERB
inlawrev-3405	309	4	also	also	ADV
inlawrev-3405	309	5	tax	tax	PROPN
inlawrev-3405	309	6	ct	ct	PROPN
inlawrev-3405	309	7	.	.	PUNCT
inlawrev-3405	309	8	r.	r.	PROPN
inlawrev-3405	309	9	practice	practice	PROPN
inlawrev-3405	309	10	&	&	CCONJ
inlawrev-3405	309	11	p.	p.	NOUN
inlawrev-3405	309	12	1	1	NUM
inlawrev-3405	309	13	03(a	03(a	NUM
inlawrev-3405	309	14	)	)	PUNCT
inlawrev-3405	309	15	(	(	PUNCT
inlawrev-3405	309	16	1	1	NUM
inlawrev-3405	309	17	0	0	NUM
inlawrev-3405	309	18	)	)	PUNCT
inlawrev-3405	309	19	(	(	PUNCT
inlawrev-3405	309	20	governing	govern	VERB
inlawrev-3405	309	21	impoundment	impoundment	NOUN
inlawrev-3405	309	22	orders	order	NOUN
inlawrev-3405	309	23	)	)	PUNCT
inlawrev-3405	309	24	.	.	PUNCT
inlawrev-3405	310	1	48	48	NUM
inlawrev-3405	310	2	.	.	PUNCT
inlawrev-3405	311	1	greenberg	greenberg	PROPN
inlawrev-3405	311	2	's	's	PART
inlawrev-3405	311	3	express	express	ADJ
inlawrev-3405	311	4	,	,	PUNCT
inlawrev-3405	311	5	62	62	NUM
inlawrev-3405	311	6	t.c	t.c	PROPN
inlawrev-3405	311	7	.	.	PUNCT
inlawrev-3405	312	1	at	at	ADP
inlawrev-3405	312	2	326	326	NUM
inlawrev-3405	312	3	.	.	NUM
inlawrev-3405	312	4	49	49	NUM
inlawrev-3405	312	5	.	.	PUNCT
inlawrev-3405	313	1	see	see	VERB
inlawrev-3405	313	2	i	i	PRON
inlawrev-3405	313	3	d.	d.	PROPN
inlawrev-3405	313	4	50	50	NUM
inlawrev-3405	313	5	.	.	PUNCT
inlawrev-3405	314	1	see	see	VERB
inlawrev-3405	314	2	i	i	PRON
inlawrev-3405	314	3	d.	d.	PROPN
inlawrev-3405	314	4	(	(	PUNCT
inlawrev-3405	314	5	noting	note	VERB
inlawrev-3405	314	6	petitioner	petitioner	NOUN
inlawrev-3405	314	7	's	's	PART
inlawrev-3405	314	8	request	request	NOUN
inlawrev-3405	314	9	for	for	ADP
inlawrev-3405	314	10	shift	shift	NOUN
inlawrev-3405	314	11	in	in	ADP
inlawrev-3405	314	12	burden	burden	NOUN
inlawrev-3405	314	13	of	of	ADP
inlawrev-3405	314	14	proof	proof	NOUN
inlawrev-3405	314	15	to	to	ADP
inlawrev-3405	314	16	service	service	NOUN
inlawrev-3405	314	17	)	)	PUNCT
inlawrev-3405	314	18	.	.	PUNCT
inlawrev-3405	315	1	51	51	NUM
inlawrev-3405	315	2	.	.	PUNCT
inlawrev-3405	315	3	see	see	VERB
inlawrev-3405	315	4	i	i	PRON
inlawrev-3405	315	5	d	d	PROPN
inlawrev-3405	315	6	at	at	ADP
inlawrev-3405	315	7	326	326	NUM
inlawrev-3405	315	8	-	-	SYM
inlawrev-3405	315	9	27	27	NUM
inlawrev-3405	315	10	(	(	PUNCT
inlawrev-3405	315	11	citing	cite	VERB
inlawrev-3405	315	12	united	united	PROPN
inlawrev-3405	315	13	states	states	PROPN
inlawrev-3405	315	14	v.	v.	ADP
inlawrev-3405	315	15	birrell	birrell	PROPN
inlawrev-3405	315	16	,	,	PUNCT
inlawrev-3405	315	17	242	242	NUM
inlawrev-3405	315	18	f.	f.	PROPN
inlawrev-3405	315	19	supp	supp	PROPN
inlawrev-3405	315	20	.	.	PUNCT
inlawrev-3405	316	1	191	191	NUM
inlawrev-3405	316	2	,	,	PUNCT
inlawrev-3405	316	3	202	202	NUM
inlawrev-3405	316	4	-	-	SYM
inlawrev-3405	316	5	03	03	NUM
inlawrev-3405	316	6	(	(	PUNCT
inlawrev-3405	316	7	s.d.n.y	s.d.n.y	PROPN
inlawrev-3405	316	8	.	.	PROPN
inlawrev-3405	316	9	1965	1965	NUM
inlawrev-3405	316	10	)	)	PUNCT
inlawrev-3405	316	11	;	;	PUNCT
inlawrev-3405	316	12	(	(	PUNCT
inlawrev-3405	316	13	in	in	ADP
inlawrev-3405	316	14	a	a	DET
inlawrev-3405	316	15	bankruptcy	bankruptcy	NOUN
inlawrev-3405	316	16	proceeding	proceed	VERB
inlawrev-3405	316	17	the	the	DET
inlawrev-3405	316	18	court	court	NOUN
inlawrev-3405	316	19	stated	state	VERB
inlawrev-3405	316	20	that	that	SCONJ
inlawrev-3405	316	21	production	production	NOUN
inlawrev-3405	316	22	ofdocuments	ofdocument	NOUN
inlawrev-3405	316	23	can	can	AUX
inlawrev-3405	316	24	be	be	AUX
inlawrev-3405	316	25	compelled	compel	VERB
inlawrev-3405	316	26	through	through	ADP
inlawrev-3405	316	27	pretrial	pretrial	ADJ
inlawrev-3405	316	28	discovery	discovery	NOUN
inlawrev-3405	316	29	,	,	PUNCT
inlawrev-3405	316	30	subpoenas	subpoenas	PROPN
inlawrev-3405	316	31	duces	duce	NOUN
inlawrev-3405	316	32	tecum	tecum	NOUN
inlawrev-3405	316	33	,	,	PUNCT
inlawrev-3405	316	34	or	or	CCONJ
inlawrev-3405	316	35	voluntarily	voluntarily	ADV
inlawrev-3405	316	36	by	by	ADP
inlawrev-3405	316	37	parties	party	NOUN
inlawrev-3405	316	38	or	or	CCONJ
inlawrev-3405	316	39	witnesses	witness	NOUN
inlawrev-3405	316	40	to	to	ADP
inlawrev-3405	316	41	litigation	litigation	NOUN
inlawrev-3405	316	42	)	)	PUNCT
inlawrev-3405	316	43	.	.	PUNCT
inlawrev-3405	317	1	52	52	NUM
inlawrev-3405	317	2	.	.	PUNCT
inlawrev-3405	318	1	see	see	VERB
inlawrev-3405	318	2	i	i	PRON
inlawrev-3405	318	3	d.	d.	PROPN
inlawrev-3405	318	4	(	(	PUNCT
inlawrev-3405	318	5	noting	note	VERB
inlawrev-3405	318	6	procedures	procedure	NOUN
inlawrev-3405	318	7	available	available	ADJ
inlawrev-3405	318	8	to	to	ADP
inlawrev-3405	318	9	petitioners	petitioner	NOUN
inlawrev-3405	318	10	)	)	PUNCT
inlawrev-3405	318	11	.	.	PUNCT
inlawrev-3405	319	1	see	see	VERB
inlawrev-3405	319	2	generally	generally	ADV
inlawrev-3405	319	3	tax	tax	PROPN
inlawrev-3405	319	4	ct	ct	PROPN
inlawrev-3405	319	5	.	.	PUNCT
inlawrev-3405	319	6	r.	r.	PROPN
inlawrev-3405	319	7	practice	practice	PROPN
inlawrev-3405	319	8	&	&	CCONJ
inlawrev-3405	319	9	p.	p.	PROPN
inlawrev-3405	319	10	72	72	NUM
inlawrev-3405	319	11	(	(	PUNCT
inlawrev-3405	319	12	stating	state	VERB
inlawrev-3405	319	13	rule	rule	NOUN
inlawrev-3405	319	14	for	for	ADP
inlawrev-3405	319	15	production	production	NOUN
inlawrev-3405	319	16	ofdocuments	ofdocument	NOUN
inlawrev-3405	319	17	)	)	PUNCT
inlawrev-3405	319	18	;	;	PUNCT
inlawrev-3405	319	19	p.t	p.t	PROPN
inlawrev-3405	319	20	.	.	PROPN
inlawrev-3405	319	21	&	&	CCONJ
inlawrev-3405	319	22	l.	l.	PROPN
inlawrev-3405	319	23	constr	constr	PROPN
inlawrev-3405	319	24	.	.	PUNCT
inlawrev-3405	320	1	v.	v.	PROPN
inlawrev-3405	320	2	commissioner	commissioner	NOUN
inlawrev-3405	320	3	,	,	PUNCT
inlawrev-3405	320	4	63	63	NUM
inlawrev-3405	320	5	t.c	t.c	PROPN
inlawrev-3405	320	6	.	.	PROPN
inlawrev-3405	320	7	404	404	NUM
inlawrev-3405	320	8	(	(	PUNCT
inlawrev-3405	320	9	1974	1974	NUM
inlawrev-3405	320	10	)	)	PUNCT
inlawrev-3405	320	11	(	(	PUNCT
inlawrev-3405	320	12	noting	note	VERB
inlawrev-3405	320	13	existence	existence	NOUN
inlawrev-3405	320	14	of	of	ADP
inlawrev-3405	320	15	procedures	procedure	NOUN
inlawrev-3405	320	16	to	to	PART
inlawrev-3405	320	17	obtain	obtain	VERB
inlawrev-3405	320	18	documents	document	NOUN
inlawrev-3405	320	19	from	from	ADP
inlawrev-3405	320	20	service	service	NOUN
inlawrev-3405	320	21	)	)	PUNCT
inlawrev-3405	320	22	.	.	PUNCT
inlawrev-3405	321	1	53	53	NUM
inlawrev-3405	321	2	.	.	X
inlawrev-3405	322	1	see	see	VERB
inlawrev-3405	322	2	bennett	bennett	PROPN
inlawrev-3405	322	3	v.	v.	PROPN
inlawrev-3405	322	4	commissioner	commissioner	PROPN
inlawrev-3405	322	5	74	74	NUM
inlawrev-3405	322	6	t.c.m	t.c.m	NOUN
inlawrev-3405	322	7	.	.	PUNCT
inlawrev-3405	323	1	(	(	PUNCT
inlawrev-3405	323	2	cch	cch	NOUN
inlawrev-3405	323	3	)	)	PUNCT
inlawrev-3405	323	4	1	1	NUM
inlawrev-3405	323	5	144	144	NUM
inlawrev-3405	323	6	,	,	PUNCT
inlawrev-3405	323	7	1	1	NUM
inlawrev-3405	323	8	149	149	NUM
inlawrev-3405	323	9	(	(	PUNCT
inlawrev-3405	323	10	1997	1997	NUM
inlawrev-3405	323	11	)	)	PUNCT
inlawrev-3405	323	12	(	(	PUNCT
inlawrev-3405	323	13	granting	grant	VERB
inlawrev-3405	323	14	pretrial	pretrial	ADJ
inlawrev-3405	323	15	request	request	NOUN
inlawrev-3405	323	16	for	for	ADP
inlawrev-3405	323	17	report	report	NOUN
inlawrev-3405	323	18	of	of	ADP
inlawrev-3405	323	19	independent	independent	ADJ
inlawrev-3405	323	20	expert	expert	NOUN
inlawrev-3405	323	21	evaluator	evaluator	NOUN
inlawrev-3405	323	22	for	for	ADP
inlawrev-3405	323	23	the	the	DET
inlawrev-3405	323	24	service	service	NOUN
inlawrev-3405	323	25	because	because	SCONJ
inlawrev-3405	323	26	the	the	DET
inlawrev-3405	323	27	information	information	NOUN
inlawrev-3405	323	28	was	be	AUX
inlawrev-3405	323	29	relevant	relevant	ADJ
inlawrev-3405	323	30	and	and	CCONJ
inlawrev-3405	323	31	not	not	PART
inlawrev-3405	323	32	within	within	ADP
inlawrev-3405	323	33	either	either	CCONJ
inlawrev-3405	323	34	the	the	DET
inlawrev-3405	323	35	work	work	NOUN
inlawrev-3405	323	36	product	product	NOUN
inlawrev-3405	323	37	privilege	privilege	NOUN
inlawrev-3405	323	38	or	or	CCONJ
inlawrev-3405	323	39	the	the	DET
inlawrev-3405	323	40	attorney	attorney	NOUN
inlawrev-3405	323	41	-	-	PUNCT
inlawrev-3405	323	42	client	client	NOUN
inlawrev-3405	323	43	privilege	privilege	NOUN
inlawrev-3405	323	44	)	)	PUNCT
inlawrev-3405	323	45	;	;	PUNCT
inlawrev-3405	323	46	rosenfeld	rosenfeld	PROPN
inlawrev-3405	323	47	v.	v.	PROPN
inlawrev-3405	323	48	commissioner	commissioner	PROPN
inlawrev-3405	323	49	,	,	PUNCT
inlawrev-3405	323	50	82	82	NUM
inlawrev-3405	323	51	t.c	t.c	PROPN
inlawrev-3405	323	52	.	.	PROPN
inlawrev-3405	323	53	105	105	NUM
inlawrev-3405	323	54	,	,	PUNCT
inlawrev-3405	323	55	112	112	NUM
inlawrev-3405	323	56	(	(	PUNCT
inlawrev-3405	323	57	1984	1984	NUM
inlawrev-3405	323	58	)	)	PUNCT
inlawrev-3405	323	59	(	(	PUNCT
inlawrev-3405	323	60	finding	find	VERB
inlawrev-3405	323	61	information	information	NOUN
inlawrev-3405	323	62	sought	seek	VERB
inlawrev-3405	323	63	on	on	ADP
inlawrev-3405	323	64	discovery	discovery	PROPN
inlawrev-3405	323	65	deemed	deem	VERB
inlawrev-3405	323	66	irrelevant	irrelevant	ADJ
inlawrev-3405	323	67	)	)	PUNCT
inlawrev-3405	323	68	;	;	PUNCT
inlawrev-3405	324	1	branerton	branerton	PROPN
inlawrev-3405	324	2	corp	corp	PROPN
inlawrev-3405	324	3	.	.	PROPN
inlawrev-3405	324	4	v.	v.	PROPN
inlawrev-3405	324	5	commissioner	commissioner	PROPN
inlawrev-3405	324	6	,	,	PUNCT
inlawrev-3405	324	7	64	64	NUM
inlawrev-3405	324	8	t.c	t.c	PROPN
inlawrev-3405	324	9	.	.	PROPN
inlawrev-3405	324	10	191	191	NUM
inlawrev-3405	324	11	,	,	PUNCT
inlawrev-3405	324	12	193	193	NUM
inlawrev-3405	324	13	(	(	PUNCT
inlawrev-3405	324	14	1975	1975	NUM
inlawrev-3405	324	15	)	)	PUNCT
inlawrev-3405	324	16	(	(	PUNCT
inlawrev-3405	324	17	denying	deny	VERB
inlawrev-3405	324	18	petitioner	petitioner	NOUN
inlawrev-3405	324	19	's	's	PART
inlawrev-3405	324	20	motion	motion	NOUN
inlawrev-3405	324	21	to	to	PART
inlawrev-3405	324	22	compel	compel	VERB
inlawrev-3405	324	23	production	production	NOUN
inlawrev-3405	324	24	ofdocuments	ofdocument	NOUN
inlawrev-3405	324	25	stating	state	VERB
inlawrev-3405	324	26	that	that	SCONJ
inlawrev-3405	324	27	at	at	ADV
inlawrev-3405	324	28	least	least	ADJ
inlawrev-3405	324	29	some	some	PRON
inlawrev-3405	324	30	information	information	NOUN
inlawrev-3405	324	31	may	may	AUX
inlawrev-3405	324	32	be	be	AUX
inlawrev-3405	324	33	privileged	privileged	ADJ
inlawrev-3405	324	34	,	,	PUNCT
inlawrev-3405	324	35	but	but	CCONJ
inlawrev-3405	324	36	that	that	SCONJ
inlawrev-3405	324	37	documents	document	NOUN
inlawrev-3405	324	38	prepared	prepare	VERB
inlawrev-3405	324	39	in	in	ADP
inlawrev-3405	324	40	the	the	DET
inlawrev-3405	324	41	ordinary	ordinary	ADJ
inlawrev-3405	324	42	course	course	NOUN
inlawrev-3405	324	43	by	by	ADP
inlawrev-3405	324	44	nonlawyers	nonlawyer	NOUN
inlawrev-3405	324	45	is	be	AUX
inlawrev-3405	324	46	not	not	PART
inlawrev-3405	324	47	in	in	ADP
inlawrev-3405	324	48	anticipation	anticipation	NOUN
inlawrev-3405	324	49	of	of	ADP
inlawrev-3405	324	50	litigation	litigation	NOUN
inlawrev-3405	324	51	)	)	PUNCT
inlawrev-3405	324	52	.	.	PUNCT
inlawrev-3405	325	1	i	i	PRON
inlawrev-3405	325	2	d.	d.	PROPN
inlawrev-3405	325	3	at	at	ADP
inlawrev-3405	325	4	198	198	NUM
inlawrev-3405	325	5	.	.	PUNCT
inlawrev-3405	326	1	54	54	NUM
inlawrev-3405	326	2	.	.	PUNCT
inlawrev-3405	327	1	see	see	VERB
inlawrev-3405	327	2	greenherg	greenherg	PROPN
inlawrev-3405	327	3	's	's	PART
inlawrev-3405	327	4	express	express	ADJ
inlawrev-3405	327	5	,	,	PUNCT
inlawrev-3405	327	6	62	62	NUM
inlawrev-3405	327	7	t.c	t.c	NOUN
inlawrev-3405	327	8	.	.	PUNCT
inlawrev-3405	328	1	at	at	ADP
inlawrev-3405	328	2	327	327	NUM
inlawrev-3405	328	3	.	.	NOUN
inlawrev-3405	328	4	528	528	NUM
inlawrev-3405	328	5	indiana	indiana	PROPN
inlawrev-3405	328	6	law	law	PROPN
inlawrev-3405	328	7	review	review	NOUN
inlawrev-3405	329	1	[	[	X
inlawrev-3405	329	2	vol	vol	NOUN
inlawrev-3405	329	3	.	.	PUNCT
inlawrev-3405	330	1	33:517	33:517	NUM
inlawrev-3405	330	2	said	say	VERB
inlawrev-3405	330	3	it	it	PRON
inlawrev-3405	330	4	would	would	AUX
inlawrev-3405	330	5	do	do	VERB
inlawrev-3405	330	6	so	so	ADV
inlawrev-3405	330	7	,	,	PUNCT
inlawrev-3405	330	8	particularly	particularly	ADV
inlawrev-3405	330	9	when	when	SCONJ
inlawrev-3405	330	10	there	there	PRON
inlawrev-3405	330	11	was	be	VERB
inlawrev-3405	330	12	substantial	substantial	ADJ
inlawrev-3405	330	13	evidence	evidence	NOUN
inlawrev-3405	330	14	of	of	ADP
inlawrev-3405	330	15	unconstitutional	unconstitutional	ADJ
inlawrev-3405	330	16	behavior	behavior	NOUN
inlawrev-3405	330	17	on	on	ADP
inlawrev-3405	330	18	the	the	DET
inlawrev-3405	330	19	part	part	NOUN
inlawrev-3405	330	20	ofthe	ofthe	PROPN
inlawrev-3405	330	21	service	service	NOUN
inlawrev-3405	330	22	's	's	PART
inlawrev-3405	330	23	employees	employee	NOUN
inlawrev-3405	330	24	in	in	ADP
inlawrev-3405	330	25	preparing	prepare	VERB
inlawrev-3405	330	26	the	the	DET
inlawrev-3405	330	27	statutory	statutory	ADJ
inlawrev-3405	330	28	notice.^^	notice.^^	PUNCT
inlawrev-3405	330	29	however	however	ADV
inlawrev-3405	330	30	,	,	PUNCT
inlawrev-3405	330	31	even	even	ADV
inlawrev-3405	330	32	in	in	ADP
inlawrev-3405	330	33	such	such	ADJ
inlawrev-3405	330	34	instances	instance	NOUN
inlawrev-3405	330	35	ofunconstitutional	ofunconstitutional	ADJ
inlawrev-3405	330	36	behavior	behavior	NOUN
inlawrev-3405	330	37	,	,	PUNCT
inlawrev-3405	330	38	the	the	DET
inlawrev-3405	330	39	statutory	statutory	ADJ
inlawrev-3405	330	40	notice	notice	NOUN
inlawrev-3405	330	41	would	would	AUX
inlawrev-3405	330	42	not	not	PART
inlawrev-3405	330	43	be	be	AUX
inlawrev-3405	330	44	"	"	PUNCT
inlawrev-3405	330	45	null	null	ADJ
inlawrev-3405	330	46	and	and	CCONJ
inlawrev-3405	330	47	void	void	ADJ
inlawrev-3405	330	48	,	,	PUNCT
inlawrev-3405	330	49	"	"	PUNCT
inlawrev-3405	330	50	as	as	ADP
inlawrev-3405	330	51	the	the	DET
inlawrev-3405	330	52	petitioners	petitioner	NOUN
inlawrev-3405	330	53	argued.^^	argued.^^	PUNCT
inlawrev-3405	331	1	rather	rather	ADV
inlawrev-3405	331	2	,	,	PUNCT
inlawrev-3405	331	3	the	the	DET
inlawrev-3405	331	4	statutory	statutory	ADJ
inlawrev-3405	331	5	notice	notice	NOUN
inlawrev-3405	331	6	would	would	AUX
inlawrev-3405	331	7	no	no	ADV
inlawrev-3405	331	8	longer	long	ADV
inlawrev-3405	331	9	carry	carry	VERB
inlawrev-3405	331	10	the	the	DET
inlawrev-3405	331	11	presumption	presumption	NOUN
inlawrev-3405	331	12	of	of	ADP
inlawrev-3405	331	13	correctness	correctness	NOUN
inlawrev-3405	331	14	that	that	PRON
inlawrev-3405	331	15	is	be	AUX
inlawrev-3405	331	16	normally	normally	ADV
inlawrev-3405	331	17	conferred	confer	VERB
inlawrev-3405	331	18	upon	upon	SCONJ
inlawrev-3405	331	19	it.^^	it.^^	NOUN
inlawrev-3405	331	20	in	in	ADP
inlawrev-3405	331	21	determining	determine	VERB
inlawrev-3405	331	22	what	what	DET
inlawrev-3405	331	23	standards	standard	NOUN
inlawrev-3405	331	24	would	would	AUX
inlawrev-3405	331	25	justify	justify	VERB
inlawrev-3405	331	26	looking	look	VERB
inlawrev-3405	331	27	behind	behind	ADP
inlawrev-3405	331	28	the	the	DET
inlawrev-3405	331	29	notice	notice	NOUN
inlawrev-3405	331	30	,	,	PUNCT
inlawrev-3405	331	31	the	the	DET
inlawrev-3405	331	32	court	court	NOUN
inlawrev-3405	331	33	referred	refer	VERB
inlawrev-3405	331	34	to	to	ADP
inlawrev-3405	331	35	the	the	DET
inlawrev-3405	331	36	tests	test	NOUN
inlawrev-3405	331	37	developed	develop	VERB
inlawrev-3405	331	38	dealing	deal	VERB
inlawrev-3405	331	39	with	with	ADP
inlawrev-3405	331	40	prosecutorial	prosecutorial	ADJ
inlawrev-3405	331	41	discretion	discretion	NOUN
inlawrev-3405	331	42	in	in	ADP
inlawrev-3405	331	43	a	a	DET
inlawrev-3405	331	44	criminal	criminal	ADJ
inlawrev-3405	331	45	case	case	NOUN
inlawrev-3405	331	46	,	,	PUNCT
inlawrev-3405	331	47	and	and	CCONJ
inlawrev-3405	331	48	adopted	adopt	VERB
inlawrev-3405	331	49	similar	similar	ADJ
inlawrev-3405	331	50	rules.^^	rules.^^	PUNCT
inlawrev-3405	331	51	the	the	DET
inlawrev-3405	331	52	petitioners	petitioner	NOUN
inlawrev-3405	331	53	'	'	PART
inlawrev-3405	331	54	allegations	allegation	NOUN
inlawrev-3405	331	55	of	of	ADP
inlawrev-3405	331	56	unconstitutional	unconstitutional	ADJ
inlawrev-3405	331	57	selectivity	selectivity	NOUN
inlawrev-3405	331	58	did	do	AUX
inlawrev-3405	331	59	not	not	PART
inlawrev-3405	331	60	satisfy	satisfy	VERB
inlawrev-3405	331	61	this	this	DET
inlawrev-3405	331	62	standard.^^	standard.^^	NOUN
inlawrev-3405	331	63	the	the	DET
inlawrev-3405	331	64	issue	issue	NOUN
inlawrev-3405	331	65	raised	raise	VERB
inlawrev-3405	331	66	by	by	ADP
inlawrev-3405	331	67	the	the	DET
inlawrev-3405	331	68	petitioners	petitioner	NOUN
inlawrev-3405	331	69	in	in	ADP
inlawrev-3405	331	70	greenberg	greenberg	PROPN
inlawrev-3405	331	71	's	's	PART
inlawrev-3405	331	72	express	express	NOUN
inlawrev-3405	331	73	had	have	VERB
inlawrev-3405	331	74	to	to	PART
inlawrev-3405	331	75	do	do	VERB
inlawrev-3405	331	76	with	with	ADP
inlawrev-3405	331	77	why	why	SCONJ
inlawrev-3405	331	78	the	the	DET
inlawrev-3405	331	79	service	service	NOUN
inlawrev-3405	331	80	chose	choose	VERB
inlawrev-3405	331	81	to	to	PART
inlawrev-3405	331	82	audit	audit	VERB
inlawrev-3405	331	83	a	a	DET
inlawrev-3405	331	84	particular	particular	ADJ
inlawrev-3405	331	85	taxpayer	taxpayer	NOUN
inlawrev-3405	331	86	's	's	PART
inlawrev-3405	331	87	returns	return	NOUN
inlawrev-3405	331	88	,	,	PUNCT
inlawrev-3405	331	89	and	and	CCONJ
inlawrev-3405	331	90	whether	whether	SCONJ
inlawrev-3405	331	91	impermissible	impermissible	ADJ
inlawrev-3405	331	92	factors	factor	NOUN
inlawrev-3405	331	93	were	be	AUX
inlawrev-3405	331	94	used	use	VERB
inlawrev-3405	331	95	in	in	ADP
inlawrev-3405	331	96	that	that	DET
inlawrev-3405	331	97	selection	selection	NOUN
inlawrev-3405	331	98	.	.	PUNCT
inlawrev-3405	332	1	the	the	DET
inlawrev-3405	332	2	selection	selection	NOUN
inlawrev-3405	332	3	ofwhich	ofwhich	PRON
inlawrev-3405	332	4	returns	return	VERB
inlawrev-3405	332	5	to	to	PART
inlawrev-3405	332	6	examine	examine	VERB
inlawrev-3405	332	7	is	be	AUX
inlawrev-3405	332	8	a	a	DET
inlawrev-3405	332	9	policy	policy	NOUN
inlawrev-3405	332	10	determination	determination	NOUN
inlawrev-3405	332	11	and	and	CCONJ
inlawrev-3405	332	12	should	should	AUX
inlawrev-3405	332	13	not	not	PART
inlawrev-3405	332	14	be	be	AUX
inlawrev-3405	332	15	subject	subject	ADJ
inlawrev-3405	332	16	to	to	ADP
inlawrev-3405	332	17	inquiry	inquiry	NOUN
inlawrev-3405	332	18	,	,	PUNCT
inlawrev-3405	332	19	except	except	SCONJ
inlawrev-3405	332	20	in	in	ADP
inlawrev-3405	332	21	the	the	DET
inlawrev-3405	332	22	extremely	extremely	ADV
inlawrev-3405	332	23	rare	rare	ADJ
inlawrev-3405	332	24	case	case	NOUN
inlawrev-3405	332	25	of	of	ADP
inlawrev-3405	332	26	unconstitutional	unconstitutional	ADJ
inlawrev-3405	332	27	selectivity.^^	selectivity.^^	NOUN
inlawrev-3405	332	28	in	in	ADP
inlawrev-3405	332	29	addition	addition	NOUN
inlawrev-3405	332	30	,	,	PUNCT
inlawrev-3405	332	31	the	the	DET
inlawrev-3405	332	32	greenberg	greenberg	PROPN
inlawrev-3405	332	33	's	's	PART
inlawrev-3405	332	34	express	express	ADJ
inlawrev-3405	332	35	court	court	NOUN
inlawrev-3405	332	36	did	do	AUX
inlawrev-3405	332	37	not	not	PART
inlawrev-3405	332	38	compel	compel	VERB
inlawrev-3405	332	39	disclosure	disclosure	NOUN
inlawrev-3405	332	40	ofthe	ofthe	ADJ
inlawrev-3405	332	41	information	information	NOUN
inlawrev-3405	332	42	sought	seek	VERB
inlawrev-3405	332	43	by	by	ADP
inlawrev-3405	332	44	petitioners	petitioner	NOUN
inlawrev-3405	332	45	because	because	SCONJ
inlawrev-3405	332	46	it	it	PRON
inlawrev-3405	332	47	had	have	AUX
inlawrev-3405	332	48	determined	determine	VERB
inlawrev-3405	332	49	that	that	SCONJ
inlawrev-3405	332	50	such	such	ADJ
inlawrev-3405	332	51	information	information	NOUN
inlawrev-3405	332	52	would	would	AUX
inlawrev-3405	332	53	not	not	PART
inlawrev-3405	332	54	affect	affect	VERB
inlawrev-3405	332	55	the	the	DET
inlawrev-3405	332	56	resolution	resolution	NOUN
inlawrev-3405	332	57	of	of	ADP
inlawrev-3405	332	58	the	the	DET
inlawrev-3405	332	59	case.^^	case.^^	NOUN
inlawrev-3405	332	60	therefore	therefore	ADV
inlawrev-3405	332	61	,	,	PUNCT
inlawrev-3405	332	62	greenberg	greenberg	PROPN
inlawrev-3405	332	63	's	's	PART
inlawrev-3405	332	64	express	express	NOUN
inlawrev-3405	332	65	is	be	AUX
inlawrev-3405	332	66	of	of	ADP
inlawrev-3405	332	67	little	little	ADJ
inlawrev-3405	332	68	pertinence	pertinence	NOUN
inlawrev-3405	332	69	to	to	ADP
inlawrev-3405	332	70	an	an	DET
inlawrev-3405	332	71	inquiry	inquiry	NOUN
inlawrev-3405	332	72	into	into	ADP
inlawrev-3405	332	73	how	how	SCONJ
inlawrev-3405	332	74	(	(	PUNCT
inlawrev-3405	332	75	not	not	PART
inlawrev-3405	332	76	why	why	SCONJ
inlawrev-3405	332	77	)	)	PUNCT
inlawrev-3405	332	78	a	a	DET
inlawrev-3405	332	79	revenue	revenue	NOUN
inlawrev-3405	332	80	agent	agent	NOUN
inlawrev-3405	332	81	may	may	AUX
inlawrev-3405	332	82	have	have	AUX
inlawrev-3405	332	83	committed	commit	VERB
inlawrev-3405	332	84	errors	error	NOUN
inlawrev-3405	332	85	in	in	ADP
inlawrev-3405	332	86	preparing	prepare	VERB
inlawrev-3405	332	87	his	his	PRON
inlawrev-3405	332	88	determination	determination	NOUN
inlawrev-3405	332	89	of	of	ADP
inlawrev-3405	332	90	the	the	DET
inlawrev-3405	332	91	assertions	assertion	NOUN
inlawrev-3405	332	92	set	set	VERB
inlawrev-3405	332	93	out	out	ADP
inlawrev-3405	332	94	in	in	ADP
inlawrev-3405	332	95	the	the	DET
inlawrev-3405	332	96	statutory	statutory	ADJ
inlawrev-3405	332	97	notice	notice	NOUN
inlawrev-3405	332	98	.	.	PUNCT
inlawrev-3405	333	1	55	55	NUM
inlawrev-3405	333	2	.	.	PUNCT
inlawrev-3405	333	3	see	see	VERB
inlawrev-3405	333	4	i	i	PRON
inlawrev-3405	333	5	d.	d.	PROPN
inlawrev-3405	333	6	at	at	ADP
inlawrev-3405	333	7	328	328	NUM
inlawrev-3405	333	8	(	(	PUNCT
inlawrev-3405	333	9	recognizing	recognize	VERB
inlawrev-3405	333	10	exception	exception	NOUN
inlawrev-3405	333	11	when	when	SCONJ
inlawrev-3405	333	12	there	there	PRON
inlawrev-3405	333	13	is	be	VERB
inlawrev-3405	333	14	unconstitutional	unconstitutional	ADJ
inlawrev-3405	333	15	conduct	conduct	NOUN
inlawrev-3405	333	16	by	by	ADP
inlawrev-3405	333	17	service	service	NOUN
inlawrev-3405	333	18	)	)	PUNCT
inlawrev-3405	333	19	.	.	PUNCT
inlawrev-3405	334	1	56	56	NUM
inlawrev-3405	334	2	.	.	X
inlawrev-3405	334	3	see	see	VERB
inlawrev-3405	334	4	i	i	PRON
inlawrev-3405	334	5	d	d	PROPN
inlawrev-3405	334	6	(	(	PUNCT
inlawrev-3405	334	7	refusing	refuse	VERB
inlawrev-3405	334	8	to	to	PART
inlawrev-3405	334	9	declare	declare	VERB
inlawrev-3405	334	10	deficiency	deficiency	NOUN
inlawrev-3405	334	11	notices	notice	NOUN
inlawrev-3405	334	12	null	null	ADJ
inlawrev-3405	334	13	and	and	CCONJ
inlawrev-3405	334	14	void	void	ADJ
inlawrev-3405	334	15	)	)	PUNCT
inlawrev-3405	334	16	.	.	PUNCT
inlawrev-3405	335	1	57	57	NUM
inlawrev-3405	335	2	.	.	PUNCT
inlawrev-3405	336	1	see	see	VERB
inlawrev-3405	336	2	tax	tax	PROPN
inlawrev-3405	336	3	ct	ct	PROPN
inlawrev-3405	336	4	.	.	PUNCT
inlawrev-3405	336	5	r.	r.	PROPN
inlawrev-3405	336	6	practice	practice	PROPN
inlawrev-3405	336	7	&	&	CCONJ
inlawrev-3405	336	8	p.	p.	PROPN
inlawrev-3405	336	9	142(a	142(a	PROPN
inlawrev-3405	336	10	)	)	PUNCT
inlawrev-3405	336	11	(	(	PUNCT
inlawrev-3405	336	12	noting	note	VERB
inlawrev-3405	336	13	that	that	SCONJ
inlawrev-3405	336	14	shift	shift	NOUN
inlawrev-3405	336	15	ofburden	ofburden	NOUN
inlawrev-3405	336	16	ofproof	ofproof	PROPN
inlawrev-3405	336	17	is	be	AUX
inlawrev-3405	336	18	determined	determine	VERB
inlawrev-3405	336	19	by	by	ADP
inlawrev-3405	336	20	court	court	NOUN
inlawrev-3405	336	21	)	)	PUNCT
inlawrev-3405	336	22	;	;	PUNCT
inlawrev-3405	336	23	see	see	VERB
inlawrev-3405	336	24	also	also	ADV
inlawrev-3405	336	25	human	human	ADJ
inlawrev-3405	336	26	eng'g	eng'g	PROPN
inlawrev-3405	336	27	inst	inst	NOUN
inlawrev-3405	336	28	.	.	PUNCT
inlawrev-3405	337	1	v.	v.	PROPN
inlawrev-3405	337	2	commissioner	commissioner	NOUN
inlawrev-3405	337	3	,	,	PUNCT
inlawrev-3405	337	4	61	61	NUM
inlawrev-3405	337	5	t.c	t.c	PROPN
inlawrev-3405	337	6	.	.	PROPN
inlawrev-3405	337	7	61	61	NUM
inlawrev-3405	337	8	,	,	PUNCT
inlawrev-3405	337	9	66	66	NUM
inlawrev-3405	337	10	(	(	PUNCT
inlawrev-3405	337	11	1973	1973	NUM
inlawrev-3405	337	12	)	)	PUNCT
inlawrev-3405	337	13	(	(	PUNCT
inlawrev-3405	337	14	"	"	PUNCT
inlawrev-3405	337	15	[	[	X
inlawrev-3405	337	16	i]f	i]f	X
inlawrev-3405	337	17	,	,	PUNCT
inlawrev-3405	337	18	at	at	ADP
inlawrev-3405	337	19	a	a	DET
inlawrev-3405	337	20	trial	trial	NOUN
inlawrev-3405	337	21	,	,	PUNCT
inlawrev-3405	337	22	it	it	PRON
inlawrev-3405	337	23	appears	appear	VERB
inlawrev-3405	337	24	that	that	SCONJ
inlawrev-3405	337	25	the	the	DET
inlawrev-3405	337	26	taxpayer	taxpayer	NOUN
inlawrev-3405	337	27	has	have	AUX
inlawrev-3405	337	28	established	establish	VERB
inlawrev-3405	337	29	that	that	SCONJ
inlawrev-3405	337	30	the	the	DET
inlawrev-3405	337	31	[	[	X
inlawrev-3405	337	32	service	service	NOUN
inlawrev-3405	337	33	's	's	PART
inlawrev-3405	337	34	]	]	PUNCT
inlawrev-3405	337	35	determination	determination	NOUN
inlawrev-3405	337	36	is	be	AUX
inlawrev-3405	337	37	without	without	ADP
inlawrev-3405	337	38	foundation	foundation	NOUN
inlawrev-3405	337	39	,	,	PUNCT
inlawrev-3405	337	40	he	he	PRON
inlawrev-3405	337	41	will	will	AUX
inlawrev-3405	337	42	be	be	AUX
inlawrev-3405	337	43	relieved	relieve	VERB
inlawrev-3405	337	44	of	of	ADP
inlawrev-3405	337	45	his	his	PRON
inlawrev-3405	337	46	burden	burden	NOUN
inlawrev-3405	337	47	ofproof	ofproof	NOUN
inlawrev-3405	337	48	as	as	ADP
inlawrev-3405	337	49	to	to	ADP
inlawrev-3405	337	50	the	the	DET
inlawrev-3405	337	51	amount	amount	NOUN
inlawrev-3405	337	52	oftax	oftax	NOUN
inlawrev-3405	337	53	which	which	PRON
inlawrev-3405	337	54	may	may	AUX
inlawrev-3405	337	55	be	be	AUX
inlawrev-3405	337	56	due	due	ADJ
inlawrev-3405	337	57	emd	emd	PROPN
inlawrev-3405	337	58	that	that	DET
inlawrev-3405	337	59	burden	burden	NOUN
inlawrev-3405	337	60	will	will	AUX
inlawrev-3405	337	61	be	be	AUX
inlawrev-3405	337	62	shifted	shift	VERB
inlawrev-3405	337	63	to	to	PART
inlawrev-3405	337	64	respondent	respondent	VERB
inlawrev-3405	337	65	.	.	PUNCT
inlawrev-3405	337	66	"	"	PUNCT
inlawrev-3405	338	1	(	(	PUNCT
inlawrev-3405	338	2	citing	cite	VERB
inlawrev-3405	338	3	helvering	helvere	VERB
inlawrev-3405	338	4	v.	v.	ADP
inlawrev-3405	338	5	taylor	taylor	PROPN
inlawrev-3405	338	6	,	,	PUNCT
inlawrev-3405	338	7	293	293	NUM
inlawrev-3405	338	8	u.s	u.s	PROPN
inlawrev-3405	338	9	.	.	PROPN
inlawrev-3405	338	10	507	507	NUM
inlawrev-3405	338	11	(	(	PUNCT
inlawrev-3405	338	12	1935	1935	NUM
inlawrev-3405	338	13	)	)	PUNCT
inlawrev-3405	338	14	)	)	PUNCT
inlawrev-3405	338	15	)	)	PUNCT
inlawrev-3405	338	16	.	.	PUNCT
inlawrev-3405	339	1	58	58	NUM
inlawrev-3405	339	2	.	.	PUNCT
inlawrev-3405	340	1	see	see	VERB
inlawrev-3405	340	2	greenberg	greenberg	PROPN
inlawrev-3405	340	3	's	's	PART
inlawrev-3405	340	4	express	express	ADJ
inlawrev-3405	340	5	,	,	PUNCT
inlawrev-3405	340	6	62	62	NUM
inlawrev-3405	340	7	t.c	t.c	NOUN
inlawrev-3405	340	8	.	.	PUNCT
inlawrev-3405	341	1	at	at	ADP
inlawrev-3405	341	2	328	328	NUM
inlawrev-3405	341	3	-	-	SYM
inlawrev-3405	341	4	29	29	NUM
inlawrev-3405	341	5	(	(	PUNCT
inlawrev-3405	341	6	assuming	assume	VERB
inlawrev-3405	341	7	that	that	SCONJ
inlawrev-3405	341	8	similar	similar	ADJ
inlawrev-3405	341	9	standards	standard	NOUN
inlawrev-3405	341	10	should	should	AUX
inlawrev-3405	341	11	be	be	AUX
inlawrev-3405	341	12	applied	apply	VERB
inlawrev-3405	341	13	for	for	ADP
inlawrev-3405	341	14	criminal	criminal	ADJ
inlawrev-3405	341	15	discrimination	discrimination	NOUN
inlawrev-3405	341	16	and	and	CCONJ
inlawrev-3405	341	17	civil	civil	ADJ
inlawrev-3405	341	18	tax	tax	NOUN
inlawrev-3405	341	19	litigation	litigation	NOUN
inlawrev-3405	341	20	)	)	PUNCT
inlawrev-3405	341	21	.	.	PUNCT
inlawrev-3405	342	1	the	the	DET
inlawrev-3405	342	2	court	court	NOUN
inlawrev-3405	342	3	stated	state	VERB
inlawrev-3405	342	4	the	the	DET
inlawrev-3405	342	5	criminal	criminal	ADJ
inlawrev-3405	342	6	rule	rule	NOUN
inlawrev-3405	342	7	that	that	SCONJ
inlawrev-3405	342	8	before	before	SCONJ
inlawrev-3405	342	9	a	a	DET
inlawrev-3405	342	10	complaintant	complaintant	NOUN
inlawrev-3405	342	11	is	be	AUX
inlawrev-3405	342	12	entitled	entitle	VERB
inlawrev-3405	342	13	to	to	ADP
inlawrev-3405	342	14	relief	relief	NOUN
inlawrev-3405	342	15	,	,	PUNCT
inlawrev-3405	342	16	"	"	PUNCT
inlawrev-3405	342	17	it	it	PRON
inlawrev-3405	342	18	must	must	AUX
inlawrev-3405	342	19	appear	appear	VERB
inlawrev-3405	342	20	that	that	SCONJ
inlawrev-3405	342	21	the	the	DET
inlawrev-3405	342	22	law	law	NOUN
inlawrev-3405	342	23	has	have	AUX
inlawrev-3405	342	24	been	be	AUX
inlawrev-3405	342	25	applied	apply	VERB
inlawrev-3405	342	26	and	and	CCONJ
inlawrev-3405	342	27	administered	administer	VERB
inlawrev-3405	342	28	by	by	ADP
inlawrev-3405	342	29	public	public	ADJ
inlawrev-3405	342	30	authority	authority	NOUN
inlawrev-3405	342	31	with	with	ADP
inlawrev-3405	342	32	an	an	DET
inlawrev-3405	342	33	evil	evil	ADJ
inlawrev-3405	342	34	eye	eye	NOUN
inlawrev-3405	342	35	and	and	CCONJ
inlawrev-3405	342	36	an	an	DET
inlawrev-3405	342	37	unequal	unequal	ADJ
inlawrev-3405	342	38	hand	hand	NOUN
inlawrev-3405	342	39	.	.	PUNCT
inlawrev-3405	342	40	"	"	PUNCT
inlawrev-3405	343	1	i	i	PRON
inlawrev-3405	343	2	d.	d.	PROPN
inlawrev-3405	343	3	at	at	ADP
inlawrev-3405	343	4	328	328	NUM
inlawrev-3405	343	5	(	(	PUNCT
inlawrev-3405	343	6	quoting	quote	VERB
inlawrev-3405	343	7	yick	yick	PROPN
inlawrev-3405	343	8	wo	will	AUX
inlawrev-3405	343	9	v.	v.	PROPN
inlawrev-3405	343	10	hopkins	hopkin	NOUN
inlawrev-3405	343	11	,	,	PUNCT
inlawrev-3405	343	12	1	1	NUM
inlawrev-3405	343	13	18	18	NUM
inlawrev-3405	343	14	u.s	u.s	PROPN
inlawrev-3405	343	15	.	.	PROPN
inlawrev-3405	343	16	356	356	NUM
inlawrev-3405	343	17	,	,	PUNCT
inlawrev-3405	343	18	373	373	NUM
inlawrev-3405	343	19	-	-	SYM
inlawrev-3405	343	20	74	74	NUM
inlawrev-3405	343	21	(	(	PUNCT
inlawrev-3405	343	22	1886	1886	NUM
inlawrev-3405	343	23	)	)	PUNCT
inlawrev-3405	343	24	)	)	PUNCT
inlawrev-3405	343	25	.	.	PUNCT
inlawrev-3405	344	1	59	59	NUM
inlawrev-3405	344	2	.	.	PUNCT
inlawrev-3405	344	3	see	see	VERB
inlawrev-3405	344	4	i	i	PRON
inlawrev-3405	344	5	d.	d.	PROPN
inlawrev-3405	344	6	at	at	ADP
inlawrev-3405	344	7	329	329	NUM
inlawrev-3405	344	8	(	(	PUNCT
inlawrev-3405	344	9	"	"	PUNCT
inlawrev-3405	344	10	[	[	X
inlawrev-3405	344	11	w]e	w]e	NOUN
inlawrev-3405	344	12	do	do	AUX
inlawrev-3405	344	13	not	not	PART
inlawrev-3405	344	14	believe	believe	VERB
inlawrev-3405	344	15	that	that	SCONJ
inlawrev-3405	344	16	petitioners	petitioner	NOUN
inlawrev-3405	344	17	'	'	PART
inlawrev-3405	344	18	allegations	allegation	NOUN
inlawrev-3405	344	19	,	,	PUNCT
inlawrev-3405	344	20	even	even	ADV
inlawrev-3405	344	21	if	if	SCONJ
inlawrev-3405	344	22	true	true	ADJ
inlawrev-3405	344	23	,	,	PUNCT
inlawrev-3405	344	24	would	would	AUX
inlawrev-3405	344	25	be	be	AUX
inlawrev-3405	344	26	violative	violative	ADJ
inlawrev-3405	344	27	of	of	ADP
inlawrev-3405	344	28	the	the	DET
inlawrev-3405	344	29	applicable	applicable	ADJ
inlawrev-3405	344	30	requirements	requirement	NOUN
inlawrev-3405	344	31	of	of	ADP
inlawrev-3405	344	32	due	due	ADJ
inlawrev-3405	344	33	process	process	NOUN
inlawrev-3405	344	34	.	.	PUNCT
inlawrev-3405	344	35	"	"	PUNCT
inlawrev-3405	344	36	)	)	PUNCT
inlawrev-3405	344	37	.	.	PUNCT
inlawrev-3405	345	1	60	60	NUM
inlawrev-3405	345	2	.	.	PUNCT
inlawrev-3405	346	1	see	see	VERB
inlawrev-3405	346	2	riland	riland	NOUN
inlawrev-3405	346	3	v.	v.	ADP
inlawrev-3405	346	4	commissioner	commissioner	NOUN
inlawrev-3405	346	5	,	,	PUNCT
inlawrev-3405	346	6	79	79	NUM
inlawrev-3405	346	7	t.c	t.c	PROPN
inlawrev-3405	346	8	.	.	PROPN
inlawrev-3405	346	9	1	1	NUM
inlawrev-3405	346	10	85	85	NUM
inlawrev-3405	346	11	,	,	PUNCT
inlawrev-3405	346	12	20	20	NUM
inlawrev-3405	346	13	1	1	NUM
inlawrev-3405	346	14	(	(	PUNCT
inlawrev-3405	346	15	1	1	NUM
inlawrev-3405	346	16	982	982	NUM
inlawrev-3405	346	17	)	)	PUNCT
inlawrev-3405	346	18	(	(	PUNCT
inlawrev-3405	346	19	holding	hold	VERB
inlawrev-3405	346	20	that	that	PRON
inlawrev-3405	346	21	,	,	PUNCT
inlawrev-3405	346	22	absent	absent	ADJ
inlawrev-3405	346	23	substantial	substantial	ADJ
inlawrev-3405	346	24	evidence	evidence	NOUN
inlawrev-3405	346	25	of	of	ADP
inlawrev-3405	346	26	unconstitutional	unconstitutional	ADJ
inlawrev-3405	346	27	conduct	conduct	NOUN
inlawrev-3405	346	28	by	by	ADP
inlawrev-3405	346	29	the	the	DET
inlawrev-3405	346	30	service	service	NOUN
inlawrev-3405	346	31	,	,	PUNCT
inlawrev-3405	346	32	the	the	DET
inlawrev-3405	346	33	court	court	NOUN
inlawrev-3405	346	34	will	will	AUX
inlawrev-3405	346	35	not	not	PART
inlawrev-3405	346	36	examine	examine	VERB
inlawrev-3405	346	37	motives	motive	NOUN
inlawrev-3405	346	38	or	or	CCONJ
inlawrev-3405	346	39	procedure	procedure	NOUN
inlawrev-3405	346	40	leading	lead	VERB
inlawrev-3405	346	41	up	up	ADP
inlawrev-3405	346	42	to	to	ADP
inlawrev-3405	346	43	deficiency	deficiency	NOUN
inlawrev-3405	346	44	determination	determination	NOUN
inlawrev-3405	346	45	,	,	PUNCT
inlawrev-3405	346	46	even	even	ADV
inlawrev-3405	346	47	if	if	SCONJ
inlawrev-3405	346	48	service	service	NOUN
inlawrev-3405	346	49	's	's	PART
inlawrev-3405	346	50	employees	employee	NOUN
inlawrev-3405	346	51	did	do	AUX
inlawrev-3405	346	52	not	not	PART
inlawrev-3405	346	53	follow	follow	VERB
inlawrev-3405	346	54	procedures	procedure	NOUN
inlawrev-3405	346	55	set	set	VERB
inlawrev-3405	346	56	forth	forth	ADP
inlawrev-3405	346	57	in	in	ADP
inlawrev-3405	346	58	internal	internal	ADJ
inlawrev-3405	346	59	revenue	revenue	NOUN
inlawrev-3405	346	60	manual	manual	NOUN
inlawrev-3405	346	61	)	)	PUNCT
inlawrev-3405	346	62	;	;	PUNCT
inlawrev-3405	346	63	estate	estate	NOUN
inlawrev-3405	346	64	ofdavid	ofdavid	PROPN
inlawrev-3405	346	65	smith	smith	PROPN
inlawrev-3405	347	1	v.	v.	PROPN
inlawrev-3405	347	2	commissioner	commissioner	PROPN
inlawrev-3405	347	3	,	,	PUNCT
inlawrev-3405	347	4	57	57	NUM
inlawrev-3405	347	5	t.c	t.c	NOUN
inlawrev-3405	347	6	.	.	PROPN
inlawrev-3405	347	7	650	650	NUM
inlawrev-3405	347	8	,	,	PUNCT
inlawrev-3405	347	9	656	656	NUM
inlawrev-3405	347	10	(	(	PUNCT
inlawrev-3405	347	11	1972	1972	NUM
inlawrev-3405	347	12	)	)	PUNCT
inlawrev-3405	347	13	(	(	PUNCT
inlawrev-3405	347	14	where	where	SCONJ
inlawrev-3405	347	15	unconstitutional	unconstitutional	ADJ
inlawrev-3405	347	16	conduct	conduct	NOUN
inlawrev-3405	347	17	is	be	AUX
inlawrev-3405	347	18	not	not	PART
inlawrev-3405	347	19	involved	involve	VERB
inlawrev-3405	347	20	courts	court	NOUN
inlawrev-3405	347	21	will	will	AUX
inlawrev-3405	347	22	not	not	PART
inlawrev-3405	347	23	inquire	inquire	VERB
inlawrev-3405	347	24	into	into	ADP
inlawrev-3405	347	25	administrative	administrative	ADJ
inlawrev-3405	347	26	policies	policy	NOUN
inlawrev-3405	347	27	employed	employ	VERB
inlawrev-3405	347	28	by	by	ADP
inlawrev-3405	347	29	service	service	NOUN
inlawrev-3405	347	30	even	even	ADV
inlawrev-3405	347	31	if	if	SCONJ
inlawrev-3405	347	32	administrative	administrative	ADJ
inlawrev-3405	347	33	procedures	procedure	NOUN
inlawrev-3405	347	34	were	be	AUX
inlawrev-3405	347	35	not	not	PART
inlawrev-3405	347	36	as	as	SCONJ
inlawrev-3405	347	37	prescribed	prescribe	VERB
inlawrev-3405	347	38	in	in	ADP
inlawrev-3405	347	39	the	the	DET
inlawrev-3405	347	40	service	service	NOUN
inlawrev-3405	347	41	's	's	PART
inlawrev-3405	347	42	internal	internal	ADJ
inlawrev-3405	347	43	revenue	revenue	NOUN
inlawrev-3405	347	44	manual	manual	NOUN
inlawrev-3405	347	45	)	)	PUNCT
inlawrev-3405	347	46	.	.	PUNCT
inlawrev-3405	348	1	61	61	NUM
inlawrev-3405	348	2	.	.	PUNCT
inlawrev-3405	349	1	see	see	VERB
inlawrev-3405	349	2	greenberg	greenberg	PROPN
inlawrev-3405	349	3	's	's	PART
inlawrev-3405	349	4	express	express	ADJ
inlawrev-3405	349	5	,	,	PUNCT
inlawrev-3405	349	6	62	62	NUM
inlawrev-3405	349	7	t.c	t.c	NOUN
inlawrev-3405	349	8	.	.	PUNCT
inlawrev-3405	350	1	at	at	ADP
inlawrev-3405	350	2	327	327	NUM
inlawrev-3405	350	3	(	(	PUNCT
inlawrev-3405	350	4	excessive	excessive	ADJ
inlawrev-3405	350	5	coverage	coverage	NOUN
inlawrev-3405	350	6	of	of	ADP
inlawrev-3405	350	7	request	request	NOUN
inlawrev-3405	350	8	for	for	ADP
inlawrev-3405	350	9	materials	material	NOUN
inlawrev-3405	350	10	is	be	AUX
inlawrev-3405	350	11	beyond	beyond	ADP
inlawrev-3405	350	12	any	any	DET
inlawrev-3405	350	13	reasonable	reasonable	ADJ
inlawrev-3405	350	14	grounds	ground	NOUN
inlawrev-3405	350	15	)	)	PUNCT
inlawrev-3405	350	16	.	.	PUNCT
inlawrev-3405	351	1	2000	2000	NUM
inlawrev-3405	351	2	]	]	PUNCT
inlawrev-3405	351	3	critique	critique	NOUN
inlawrev-3405	351	4	of	of	ADP
inlawrev-3405	351	5	the	the	DET
inlawrev-3405	351	6	irs	irs	PROPN
inlawrev-3405	351	7	529	529	NUM
inlawrev-3405	351	8	what	what	PRON
inlawrev-3405	351	9	the	the	DET
inlawrev-3405	351	10	court	court	NOUN
inlawrev-3405	351	11	actually	actually	ADV
inlawrev-3405	351	12	held	hold	VERB
inlawrev-3405	351	13	in	in	ADP
inlawrev-3405	351	14	greenberg	greenberg	PROPN
inlawrev-3405	351	15	's	's	PART
inlawrev-3405	351	16	express	express	NOUN
inlawrev-3405	351	17	is	be	AUX
inlawrev-3405	351	18	that	that	SCONJ
inlawrev-3405	351	19	matters	matter	NOUN
inlawrev-3405	351	20	relating	relate	VERB
inlawrev-3405	351	21	to	to	ADP
inlawrev-3405	351	22	the	the	DET
inlawrev-3405	351	23	service's/7o//cy	service's/7o//cy	PROPN
inlawrev-3405	351	24	decisions	decision	NOUN
inlawrev-3405	351	25	are	be	AUX
inlawrev-3405	351	26	not	not	PART
inlawrev-3405	351	27	reviewable	reviewable	ADJ
inlawrev-3405	351	28	by	by	ADP
inlawrev-3405	351	29	the	the	DET
inlawrev-3405	351	30	tax	tax	NOUN
inlawrev-3405	351	31	court	court	NOUN
inlawrev-3405	351	32	(	(	PUNCT
inlawrev-3405	351	33	at	at	ADP
inlawrev-3405	351	34	least	least	ADJ
inlawrev-3405	351	35	up	up	ADP
inlawrev-3405	351	36	to	to	ADP
inlawrev-3405	351	37	the	the	DET
inlawrev-3405	351	38	limits	limit	NOUN
inlawrev-3405	351	39	of	of	ADP
inlawrev-3405	351	40	selective	selective	ADJ
inlawrev-3405	351	41	prosecution).^^	prosecution).^^	ADP
inlawrev-3405	351	42	the	the	DET
inlawrev-3405	351	43	petitioners	petitioner	NOUN
inlawrev-3405	351	44	in	in	ADP
inlawrev-3405	351	45	that	that	DET
inlawrev-3405	351	46	case	case	NOUN
inlawrev-3405	351	47	cast	cast	VERB
inlawrev-3405	351	48	a	a	DET
inlawrev-3405	351	49	wide	wide	ADJ
inlawrev-3405	351	50	net	net	NOUN
inlawrev-3405	351	51	,	,	PUNCT
inlawrev-3405	351	52	seeking	seek	VERB
inlawrev-3405	351	53	any	any	DET
inlawrev-3405	351	54	document	document	NOUN
inlawrev-3405	351	55	even	even	ADV
inlawrev-3405	351	56	tangentially	tangentially	ADV
inlawrev-3405	351	57	relevant	relevant	ADJ
inlawrev-3405	351	58	to	to	ADP
inlawrev-3405	351	59	their	their	PRON
inlawrev-3405	351	60	case.^^	case.^^	NOUN
inlawrev-3405	351	61	their	their	PRON
inlawrev-3405	351	62	very	very	ADV
inlawrev-3405	351	63	broad	broad	ADJ
inlawrev-3405	351	64	discovery	discovery	NOUN
inlawrev-3405	351	65	request	request	NOUN
inlawrev-3405	351	66	did	do	AUX
inlawrev-3405	351	67	not	not	PART
inlawrev-3405	351	68	directly	directly	ADV
inlawrev-3405	351	69	deal	deal	VERB
inlawrev-3405	351	70	with	with	ADP
inlawrev-3405	351	71	the	the	DET
inlawrev-3405	351	72	assertion	assertion	NOUN
inlawrev-3405	351	73	regarding	regard	VERB
inlawrev-3405	351	74	the	the	DET
inlawrev-3405	351	75	amount	amount	NOUN
inlawrev-3405	351	76	ofthe	ofthe	ADJ
inlawrev-3405	351	77	deficiency.^	deficiency.^	NOUN
inlawrev-3405	351	78	thus	thus	ADV
inlawrev-3405	351	79	,	,	PUNCT
inlawrev-3405	351	80	when	when	SCONJ
inlawrev-3405	351	81	limited	limit	VERB
inlawrev-3405	351	82	to	to	ADP
inlawrev-3405	351	83	cases	case	NOUN
inlawrev-3405	351	84	involving	involve	VERB
inlawrev-3405	351	85	the	the	DET
inlawrev-3405	351	86	service	service	NOUN
inlawrev-3405	351	87	's	's	PART
inlawrev-3405	351	88	policy	policy	NOUN
inlawrev-3405	351	89	determinations	determination	NOUN
inlawrev-3405	351	90	,	,	PUNCT
inlawrev-3405	351	91	such	such	ADJ
inlawrev-3405	351	92	as	as	ADP
inlawrev-3405	351	93	choosing	choose	VERB
inlawrev-3405	351	94	which	which	PRON
inlawrev-3405	351	95	returns	return	VERB
inlawrev-3405	351	96	to	to	ADP
inlawrev-3405	351	97	audit	audit	NOUN
inlawrev-3405	351	98	,	,	PUNCT
inlawrev-3405	351	99	greenberg	greenberg	PROPN
inlawrev-3405	351	100	's	's	PART
inlawrev-3405	351	101	express	express	NOUN
inlawrev-3405	351	102	seems	seem	VERB
inlawrev-3405	351	103	quite	quite	ADV
inlawrev-3405	351	104	correct	correct	ADJ
inlawrev-3405	351	105	.	.	PUNCT
inlawrev-3405	352	1	however	however	ADV
inlawrev-3405	352	2	,	,	PUNCT
inlawrev-3405	352	3	the	the	DET
inlawrev-3405	352	4	service	service	NOUN
inlawrev-3405	352	5	often	often	ADV
inlawrev-3405	352	6	attempts	attempt	VERB
inlawrev-3405	352	7	,	,	PUNCT
inlawrev-3405	352	8	usually	usually	ADV
inlawrev-3405	352	9	successftilly	successftilly	ADV
inlawrev-3405	352	10	,	,	PUNCT
inlawrev-3405	352	11	to	to	PART
inlawrev-3405	352	12	extend	extend	VERB
inlawrev-3405	352	13	the	the	DET
inlawrev-3405	352	14	meaning	meaning	NOUN
inlawrev-3405	352	15	ofgreenberg	ofgreenberg	NOUN
inlawrev-3405	352	16	's	's	PART
inlawrev-3405	352	17	express	express	ADJ
inlawrev-3405	352	18	well	well	ADV
inlawrev-3405	352	19	beyond	beyond	ADP
inlawrev-3405	352	20	its	its	PRON
inlawrev-3405	352	21	holding	holding	NOUN
inlawrev-3405	352	22	by	by	ADP
inlawrev-3405	352	23	ignoring	ignore	VERB
inlawrev-3405	352	24	the	the	DET
inlawrev-3405	352	25	factual	factual	ADJ
inlawrev-3405	352	26	context	context	NOUN
inlawrev-3405	352	27	of	of	ADP
inlawrev-3405	352	28	the	the	DET
inlawrev-3405	352	29	opinion	opinion	NOUN
inlawrev-3405	352	30	,	,	PUNCT
inlawrev-3405	352	31	and	and	CCONJ
inlawrev-3405	352	32	emphasizing	emphasize	VERB
inlawrev-3405	352	33	an	an	DET
inlawrev-3405	352	34	overbroad	overbroad	NOUN
inlawrev-3405	352	35	interpretation.^^	interpretation.^^	PUNCT
inlawrev-3405	352	36	the	the	DET
inlawrev-3405	352	37	service	service	NOUN
inlawrev-3405	352	38	denies	deny	VERB
inlawrev-3405	352	39	many	many	ADJ
inlawrev-3405	352	40	taxpayer	taxpayer	NOUN
inlawrev-3405	352	41	requests	request	NOUN
inlawrev-3405	352	42	for	for	ADP
inlawrev-3405	352	43	information	information	NOUN
inlawrev-3405	352	44	,	,	PUNCT
inlawrev-3405	352	45	including	include	VERB
inlawrev-3405	352	46	information	information	NOUN
inlawrev-3405	352	47	related	relate	VERB
inlawrev-3405	352	48	to	to	ADP
inlawrev-3405	352	49	how	how	SCONJ
inlawrev-3405	352	50	a	a	DET
inlawrev-3405	352	51	deficiency	deficiency	NOUN
inlawrev-3405	352	52	was	be	AUX
inlawrev-3405	352	53	determined	determine	VERB
inlawrev-3405	352	54	.	.	PUNCT
inlawrev-3405	353	1	however	however	ADV
inlawrev-3405	353	2	,	,	PUNCT
inlawrev-3405	353	3	the	the	DET
inlawrev-3405	353	4	tax	tax	NOUN
inlawrev-3405	353	5	court	court	NOUN
inlawrev-3405	353	6	's	's	PART
inlawrev-3405	353	7	holding	holding	NOUN
inlawrev-3405	353	8	in	in	ADP
inlawrev-3405	353	9	greenberg	greenberg	PROPN
inlawrev-3405	353	10	's	's	PART
inlawrev-3405	353	11	express	express	NOUN
inlawrev-3405	353	12	was	be	AUX
inlawrev-3405	353	13	much	much	ADV
inlawrev-3405	353	14	narrower	narrow	ADJ
inlawrev-3405	353	15	,	,	PUNCT
inlawrev-3405	353	16	and	and	CCONJ
inlawrev-3405	353	17	not	not	PART
inlawrev-3405	353	18	even	even	ADV
inlawrev-3405	353	19	by	by	ADP
inlawrev-3405	353	20	analogy	analogy	NOUN
inlawrev-3405	353	21	should	should	AUX
inlawrev-3405	353	22	it	it	PRON
inlawrev-3405	353	23	apply	apply	VERB
inlawrev-3405	353	24	broadly	broadly	ADV
inlawrev-3405	353	25	to	to	ADP
inlawrev-3405	353	26	mere	mere	ADJ
inlawrev-3405	353	27	ministerial	ministerial	ADJ
inlawrev-3405	353	28	acts	act	NOUN
inlawrev-3405	353	29	by	by	ADP
inlawrev-3405	353	30	any	any	DET
inlawrev-3405	353	31	employees	employee	NOUN
inlawrev-3405	353	32	of	of	ADP
inlawrev-3405	353	33	the	the	DET
inlawrev-3405	353	34	service	service	NOUN
inlawrev-3405	353	35	.	.	PUNCT
inlawrev-3405	354	1	thus	thus	ADV
inlawrev-3405	354	2	,	,	PUNCT
inlawrev-3405	354	3	as	as	SCONJ
inlawrev-3405	354	4	applied	apply	VERB
inlawrev-3405	354	5	to	to	ADP
inlawrev-3405	354	6	such	such	ADJ
inlawrev-3405	354	7	ministerial	ministerial	ADJ
inlawrev-3405	354	8	acts	act	NOUN
inlawrev-3405	354	9	,	,	PUNCT
inlawrev-3405	354	10	the	the	DET
inlawrev-3405	354	11	above	above	ADJ
inlawrev-3405	354	12	excerpt	excerpt	NOUN
inlawrev-3405	354	13	from	from	ADP
inlawrev-3405	354	14	greenberg	greenberg	PROPN
inlawrev-3405	354	15	's	's	PART
inlawrev-3405	354	16	express	express	NOUN
inlawrev-3405	354	17	is	be	AUX
inlawrev-3405	354	18	dictum	dictum	NOUN
inlawrev-3405	354	19	at	at	ADP
inlawrev-3405	354	20	best.^^	best.^^	VERB
inlawrev-3405	354	21	applying	apply	VERB
inlawrev-3405	354	22	greenberg	greenberg	PROPN
inlawrev-3405	354	23	's	's	PART
inlawrev-3405	354	24	express	express	NOUN
inlawrev-3405	354	25	as	as	SCONJ
inlawrev-3405	354	26	the	the	DET
inlawrev-3405	354	27	service	service	NOUN
inlawrev-3405	354	28	argues	argue	VERB
inlawrev-3405	354	29	would	would	AUX
inlawrev-3405	354	30	shield	shield	VERB
inlawrev-3405	354	31	almost	almost	ADV
inlawrev-3405	354	32	all	all	PRON
inlawrev-3405	354	33	information	information	NOUN
inlawrev-3405	354	34	that	that	PRON
inlawrev-3405	354	35	might	might	AUX
inlawrev-3405	354	36	tend	tend	VERB
inlawrev-3405	354	37	to	to	PART
inlawrev-3405	354	38	show	show	VERB
inlawrev-3405	354	39	that	that	SCONJ
inlawrev-3405	354	40	an	an	DET
inlawrev-3405	354	41	employee	employee	NOUN
inlawrev-3405	354	42	of	of	ADP
inlawrev-3405	354	43	the	the	DET
inlawrev-3405	354	44	service	service	NOUN
inlawrev-3405	354	45	acted	act	VERB
inlawrev-3405	354	46	improperly	improperly	ADV
inlawrev-3405	354	47	or	or	CCONJ
inlawrev-3405	354	48	carelessly.^^	carelessly.^^	NOUN
inlawrev-3405	354	49	except	except	SCONJ
inlawrev-3405	354	50	for	for	ADP
inlawrev-3405	354	51	the	the	DET
inlawrev-3405	354	52	most	most	ADV
inlawrev-3405	354	53	blatant	blatant	ADJ
inlawrev-3405	354	54	and	and	CCONJ
inlawrev-3405	354	55	erroneous	erroneous	ADJ
inlawrev-3405	354	56	situations	situation	NOUN
inlawrev-3405	354	57	,	,	PUNCT
inlawrev-3405	354	58	such	such	ADJ
inlawrev-3405	354	59	as	as	ADP
inlawrev-3405	354	60	an	an	DET
inlawrev-3405	354	61	obvious	obvious	ADJ
inlawrev-3405	354	62	and	and	CCONJ
inlawrev-3405	354	63	substantial	substantial	ADJ
inlawrev-3405	354	64	mathematical	mathematical	ADJ
inlawrev-3405	354	65	error	error	NOUN
inlawrev-3405	354	66	on	on	ADP
inlawrev-3405	354	67	the	the	DET
inlawrev-3405	354	68	face	face	NOUN
inlawrev-3405	354	69	ofthe	ofthe	PRON
inlawrev-3405	354	70	statutory	statutory	ADJ
inlawrev-3405	354	71	notice	notice	NOUN
inlawrev-3405	354	72	,	,	PUNCT
inlawrev-3405	354	73	or	or	CCONJ
inlawrev-3405	354	74	a	a	DET
inlawrev-3405	354	75	notice	notice	NOUN
inlawrev-3405	354	76	which	which	PRON
inlawrev-3405	354	77	clearly	clearly	ADV
inlawrev-3405	354	78	does	do	AUX
inlawrev-3405	354	79	not	not	PART
inlawrev-3405	354	80	refer	refer	VERB
inlawrev-3405	354	81	to	to	ADP
inlawrev-3405	354	82	the	the	DET
inlawrev-3405	354	83	petitioner	petitioner	NOUN
inlawrev-3405	354	84	's	's	PART
inlawrev-3405	354	85	income	income	NOUN
inlawrev-3405	354	86	or	or	CCONJ
inlawrev-3405	354	87	deductions	deduction	NOUN
inlawrev-3405	354	88	,	,	PUNCT
inlawrev-3405	354	89	a	a	DET
inlawrev-3405	354	90	petitioner	petitioner	NOUN
inlawrev-3405	354	91	must	must	AUX
inlawrev-3405	354	92	know	know	VERB
inlawrev-3405	354	93	how	how	SCONJ
inlawrev-3405	354	94	the	the	DET
inlawrev-3405	354	95	specific	specific	ADJ
inlawrev-3405	354	96	dollar	dollar	NOUN
inlawrev-3405	354	97	assertions	assertion	NOUN
inlawrev-3405	354	98	in	in	ADP
inlawrev-3405	354	99	the	the	DET
inlawrev-3405	354	100	statutory	statutory	ADJ
inlawrev-3405	354	101	notice	notice	NOUN
inlawrev-3405	354	102	were	be	AUX
inlawrev-3405	354	103	computed	compute	VERB
inlawrev-3405	354	104	in	in	ADP
inlawrev-3405	354	105	order	order	NOUN
inlawrev-3405	354	106	to	to	PART
inlawrev-3405	354	107	begin	begin	VERB
inlawrev-3405	354	108	to	to	PART
inlawrev-3405	354	109	bear	bear	VERB
inlawrev-3405	354	110	his	his	PRON
inlawrev-3405	354	111	burden	burden	NOUN
inlawrev-3405	354	112	of	of	ADP
inlawrev-3405	354	113	refuting	refute	VERB
inlawrev-3405	354	114	the	the	DET
inlawrev-3405	354	115	assertions	assertion	NOUN
inlawrev-3405	354	116	.	.	PUNCT
inlawrev-3405	355	1	in	in	ADP
inlawrev-3405	355	2	answering	answer	VERB
inlawrev-3405	355	3	such	such	ADJ
inlawrev-3405	355	4	request	request	NOUN
inlawrev-3405	355	5	for	for	ADP
inlawrev-3405	355	6	information	information	NOUN
inlawrev-3405	355	7	,	,	PUNCT
inlawrev-3405	355	8	the	the	DET
inlawrev-3405	355	9	tax	tax	NOUN
inlawrev-3405	355	10	court	court	NOUN
inlawrev-3405	355	11	often	often	ADV
inlawrev-3405	355	12	ignores	ignore	VERB
inlawrev-3405	355	13	the	the	DET
inlawrev-3405	355	14	difference	difference	NOUN
inlawrev-3405	355	15	between	between	ADP
inlawrev-3405	355	16	inquiries	inquiry	NOUN
inlawrev-3405	355	17	as	as	ADP
inlawrev-3405	355	18	to	to	ADP
inlawrev-3405	355	19	"	"	PUNCT
inlawrev-3405	355	20	how	how	SCONJ
inlawrev-3405	355	21	"	"	PUNCT
inlawrev-3405	355	22	something	something	PRON
inlawrev-3405	355	23	was	be	AUX
inlawrev-3405	355	24	done	do	VERB
inlawrev-3405	355	25	(	(	PUNCT
inlawrev-3405	355	26	which	which	PRON
inlawrev-3405	355	27	62	62	NUM
inlawrev-3405	355	28	.	.	PUNCT
inlawrev-3405	356	1	see	see	VERB
inlawrev-3405	356	2	i	i	PRON
inlawrev-3405	356	3	d.	d.	PROPN
inlawrev-3405	356	4	(	(	PUNCT
inlawrev-3405	356	5	holding	hold	VERB
inlawrev-3405	356	6	court	court	NOUN
inlawrev-3405	356	7	would	would	AUX
inlawrev-3405	356	8	not	not	PART
inlawrev-3405	356	9	look	look	VERB
inlawrev-3405	356	10	behind	behind	ADP
inlawrev-3405	356	11	deficiency	deficiency	NOUN
inlawrev-3405	356	12	notice	notice	NOUN
inlawrev-3405	356	13	to	to	PART
inlawrev-3405	356	14	examine	examine	VERB
inlawrev-3405	356	15	administrative	administrative	ADJ
inlawrev-3405	356	16	policy	policy	NOUN
inlawrev-3405	356	17	used	use	VERB
inlawrev-3405	356	18	in	in	ADP
inlawrev-3405	356	19	making	make	VERB
inlawrev-3405	356	20	its	its	PRON
inlawrev-3405	356	21	determinations	determination	NOUN
inlawrev-3405	356	22	)	)	PUNCT
inlawrev-3405	356	23	.	.	PUNCT
inlawrev-3405	357	1	63	63	NUM
inlawrev-3405	357	2	.	.	PUNCT
inlawrev-3405	358	1	see	see	VERB
inlawrev-3405	358	2	i	i	PRON
inlawrev-3405	358	3	d.	d.	PROPN
inlawrev-3405	358	4	at	at	ADP
inlawrev-3405	358	5	325	325	NUM
inlawrev-3405	358	6	-	-	SYM
inlawrev-3405	358	7	26	26	NUM
inlawrev-3405	358	8	(	(	PUNCT
inlawrev-3405	358	9	stating	state	VERB
inlawrev-3405	358	10	that	that	SCONJ
inlawrev-3405	358	11	petitioners	petitioner	NOUN
inlawrev-3405	358	12	sought	seek	VERB
inlawrev-3405	358	13	access	access	NOUN
inlawrev-3405	358	14	to	to	ADP
inlawrev-3405	358	15	all	all	DET
inlawrev-3405	358	16	documents	document	NOUN
inlawrev-3405	358	17	relating	relate	VERB
inlawrev-3405	358	18	to	to	ADP
inlawrev-3405	358	19	audit	audit	NOUN
inlawrev-3405	358	20	of	of	ADP
inlawrev-3405	358	21	petitioner	petitioner	NOUN
inlawrev-3405	358	22	's	's	PART
inlawrev-3405	358	23	federal	federal	ADJ
inlawrev-3405	358	24	income	income	NOUN
inlawrev-3405	358	25	tax	tax	NOUN
inlawrev-3405	358	26	returns	return	NOUN
inlawrev-3405	358	27	for	for	ADP
inlawrev-3405	358	28	1966	1966	NUM
inlawrev-3405	358	29	through	through	ADP
inlawrev-3405	358	30	1968	1968	NUM
inlawrev-3405	358	31	and	and	CCONJ
inlawrev-3405	358	32	any	any	DET
inlawrev-3405	358	33	documents	document	NOUN
inlawrev-3405	358	34	relating	relate	VERB
inlawrev-3405	358	35	to	to	ADP
inlawrev-3405	358	36	investigation	investigation	NOUN
inlawrev-3405	358	37	of	of	ADP
inlawrev-3405	358	38	petitioners	petitioner	NOUN
inlawrev-3405	358	39	by	by	ADP
inlawrev-3405	358	40	department	department	PROPN
inlawrev-3405	358	41	of	of	ADP
inlawrev-3405	358	42	justice	justice	NOUN
inlawrev-3405	358	43	,	,	PUNCT
inlawrev-3405	358	44	internal	internal	ADJ
inlawrev-3405	358	45	revenue	revenue	NOUN
inlawrev-3405	358	46	service	service	NOUN
inlawrev-3405	358	47	or	or	CCONJ
inlawrev-3405	358	48	federal	federal	ADJ
inlawrev-3405	358	49	strike	strike	NOUN
inlawrev-3405	358	50	force	force	NOUN
inlawrev-3405	358	51	against	against	ADP
inlawrev-3405	358	52	organized	organize	VERB
inlawrev-3405	358	53	crime	crime	NOUN
inlawrev-3405	358	54	)	)	PUNCT
inlawrev-3405	358	55	.	.	PUNCT
inlawrev-3405	359	1	64	64	NUM
inlawrev-3405	359	2	.	.	PUNCT
inlawrev-3405	360	1	see	see	VERB
inlawrev-3405	360	2	i	i	PRON
inlawrev-3405	360	3	d.	d.	PROPN
inlawrev-3405	360	4	(	(	PUNCT
inlawrev-3405	360	5	noting	note	VERB
inlawrev-3405	360	6	that	that	SCONJ
inlawrev-3405	360	7	taxable	taxable	ADJ
inlawrev-3405	360	8	year	year	NOUN
inlawrev-3405	360	9	in	in	ADP
inlawrev-3405	360	10	question	question	NOUN
inlawrev-3405	360	11	is	be	AUX
inlawrev-3405	360	12	1	1	NUM
inlawrev-3405	360	13	968	968	NUM
inlawrev-3405	360	14	and	and	CCONJ
inlawrev-3405	360	15	information	information	NOUN
inlawrev-3405	360	16	requested	request	VERB
inlawrev-3405	360	17	involves	involve	VERB
inlawrev-3405	360	18	other	other	ADJ
inlawrev-3405	360	19	years	year	NOUN
inlawrev-3405	360	20	as	as	ADV
inlawrev-3405	360	21	well	well	ADV
inlawrev-3405	360	22	as	as	ADP
inlawrev-3405	360	23	other	other	ADJ
inlawrev-3405	360	24	investigations	investigation	NOUN
inlawrev-3405	360	25	not	not	PART
inlawrev-3405	360	26	involving	involve	VERB
inlawrev-3405	360	27	tax	tax	NOUN
inlawrev-3405	360	28	matters	matter	NOUN
inlawrev-3405	360	29	)	)	PUNCT
inlawrev-3405	360	30	.	.	PUNCT
inlawrev-3405	361	1	65	65	NUM
inlawrev-3405	361	2	.	.	PUNCT
inlawrev-3405	362	1	see	see	VERB
inlawrev-3405	362	2	pasternak	pasternak	PROPN
inlawrev-3405	362	3	v.	v.	PROPN
inlawrev-3405	362	4	commissioner	commissioner	PROPN
inlawrev-3405	362	5	,	,	PUNCT
inlawrev-3405	362	6	990	990	NUM
inlawrev-3405	362	7	f.2d	f.2d	ADP
inlawrev-3405	362	8	893	893	NUM
inlawrev-3405	362	9	,	,	PUNCT
inlawrev-3405	362	10	898	898	NUM
inlawrev-3405	362	11	(	(	PUNCT
inlawrev-3405	362	12	6th	6th	ADJ
inlawrev-3405	362	13	cir	cir	NOUN
inlawrev-3405	362	14	.	.	PROPN
inlawrev-3405	362	15	1993	1993	NUM
inlawrev-3405	362	16	)	)	PUNCT
inlawrev-3405	362	17	(	(	PUNCT
inlawrev-3405	362	18	stating	state	VERB
inlawrev-3405	362	19	that	that	SCONJ
inlawrev-3405	362	20	so	so	ADV
inlawrev-3405	362	21	long	long	ADV
inlawrev-3405	362	22	as	as	SCONJ
inlawrev-3405	362	23	valid	valid	ADJ
inlawrev-3405	362	24	summonses	summons	NOUN
inlawrev-3405	362	25	were	be	AUX
inlawrev-3405	362	26	issued	issue	VERB
inlawrev-3405	362	27	,	,	PUNCT
inlawrev-3405	362	28	a	a	DET
inlawrev-3405	362	29	trial	trial	NOUN
inlawrev-3405	362	30	court	court	NOUN
inlawrev-3405	362	31	will	will	AUX
inlawrev-3405	362	32	not	not	PART
inlawrev-3405	362	33	examine	examine	VERB
inlawrev-3405	362	34	evidence	evidence	NOUN
inlawrev-3405	362	35	obtained	obtain	VERB
inlawrev-3405	362	36	via	via	ADP
inlawrev-3405	362	37	those	those	DET
inlawrev-3405	362	38	summonses	summons	NOUN
inlawrev-3405	362	39	)	)	PUNCT
inlawrev-3405	362	40	;	;	PUNCT
inlawrev-3405	362	41	riland	riland	NOUN
inlawrev-3405	362	42	,	,	PUNCT
inlawrev-3405	362	43	79	79	NUM
inlawrev-3405	362	44	t.c	t.c	PROPN
inlawrev-3405	362	45	.	.	PUNCT
inlawrev-3405	363	1	at	at	ADP
inlawrev-3405	363	2	201	201	NUM
inlawrev-3405	363	3	(	(	PUNCT
inlawrev-3405	363	4	1982	1982	NUM
inlawrev-3405	363	5	)	)	PUNCT
inlawrev-3405	363	6	(	(	PUNCT
inlawrev-3405	363	7	court	court	NOUN
inlawrev-3405	363	8	's	's	PART
inlawrev-3405	363	9	unwillingness	unwillingness	NOUN
inlawrev-3405	363	10	to	to	PART
inlawrev-3405	363	11	examine	examine	VERB
inlawrev-3405	363	12	procedures	procedure	NOUN
inlawrev-3405	363	13	used	use	VERB
inlawrev-3405	363	14	by	by	ADP
inlawrev-3405	363	15	service	service	NOUN
inlawrev-3405	363	16	leading	lead	VERB
inlawrev-3405	363	17	to	to	ADP
inlawrev-3405	363	18	a	a	DET
inlawrev-3405	363	19	determination	determination	NOUN
inlawrev-3405	363	20	of	of	ADP
inlawrev-3405	363	21	deficiency	deficiency	NOUN
inlawrev-3405	363	22	)	)	PUNCT
inlawrev-3405	363	23	.	.	PUNCT
inlawrev-3405	364	1	for	for	ADP
inlawrev-3405	364	2	a	a	DET
inlawrev-3405	364	3	discussion	discussion	NOUN
inlawrev-3405	364	4	of	of	ADP
inlawrev-3405	364	5	the	the	DET
inlawrev-3405	364	6	service	service	NOUN
inlawrev-3405	364	7	's	's	PART
inlawrev-3405	364	8	argument	argument	NOUN
inlawrev-3405	364	9	in	in	ADP
inlawrev-3405	364	10	support	support	NOUN
inlawrev-3405	364	11	of	of	ADP
inlawrev-3405	364	12	the	the	DET
inlawrev-3405	364	13	proposition	proposition	NOUN
inlawrev-3405	364	14	that	that	SCONJ
inlawrev-3405	364	15	the	the	DET
inlawrev-3405	364	16	tax	tax	NOUN
inlawrev-3405	364	17	court	court	NOUN
inlawrev-3405	364	18	should	should	AUX
inlawrev-3405	364	19	never	never	ADV
inlawrev-3405	364	20	look	look	VERB
inlawrev-3405	364	21	behind	behind	ADP
inlawrev-3405	364	22	the	the	DET
inlawrev-3405	364	23	statutory	statutory	ADJ
inlawrev-3405	364	24	notice	notice	NOUN
inlawrev-3405	364	25	,	,	PUNCT
inlawrev-3405	364	26	see	see	VERB
inlawrev-3405	364	27	supra	supra	PROPN
inlawrev-3405	364	28	notes	note	VERB
inlawrev-3405	364	29	39	39	NUM
inlawrev-3405	364	30	-	-	SYM
inlawrev-3405	364	31	64	64	NUM
inlawrev-3405	364	32	and	and	CCONJ
inlawrev-3405	364	33	accompanying	accompany	VERB
inlawrev-3405	364	34	text	text	NOUN
inlawrev-3405	364	35	.	.	PUNCT
inlawrev-3405	365	1	see	see	VERB
inlawrev-3405	365	2	also	also	ADV
inlawrev-3405	365	3	infra	infra	VERB
inlawrev-3405	365	4	notes	note	NOUN
inlawrev-3405	365	5	66	66	NUM
inlawrev-3405	365	6	-	-	SYM
inlawrev-3405	365	7	74	74	NUM
inlawrev-3405	365	8	and	and	CCONJ
inlawrev-3405	365	9	accompanying	accompany	VERB
inlawrev-3405	365	10	text	text	NOUN
inlawrev-3405	365	11	.	.	PUNCT
inlawrev-3405	366	1	66	66	NUM
inlawrev-3405	366	2	.	.	PUNCT
inlawrev-3405	367	1	see	see	VERB
inlawrev-3405	367	2	hudspeth	hudspeth	PROPN
inlawrev-3405	367	3	v.	v.	PROPN
inlawrev-3405	367	4	commissioner	commissioner	NOUN
inlawrev-3405	367	5	,	,	PUNCT
inlawrev-3405	367	6	914	914	NUM
inlawrev-3405	367	7	f.2d	f.2d	NOUN
inlawrev-3405	367	8	1207	1207	NUM
inlawrev-3405	367	9	,	,	PUNCT
inlawrev-3405	367	10	1214	1214	NUM
inlawrev-3405	367	11	(	(	PUNCT
inlawrev-3405	367	12	9th	9th	ADJ
inlawrev-3405	367	13	cir	cir	NOUN
inlawrev-3405	367	14	.	.	PROPN
inlawrev-3405	367	15	1990	1990	NUM
inlawrev-3405	367	16	)	)	PUNCT
inlawrev-3405	367	17	(	(	PUNCT
inlawrev-3405	367	18	reversing	reverse	VERB
inlawrev-3405	367	19	and	and	CCONJ
inlawrev-3405	367	20	remanding	remand	VERB
inlawrev-3405	367	21	to	to	ADP
inlawrev-3405	367	22	tax	tax	NOUN
inlawrev-3405	367	23	court	court	NOUN
inlawrev-3405	367	24	,	,	PUNCT
inlawrev-3405	367	25	which	which	PRON
inlawrev-3405	367	26	then	then	ADV
inlawrev-3405	367	27	held	hold	VERB
inlawrev-3405	367	28	commissioner	commissioner	NOUN
inlawrev-3405	367	29	's	's	PART
inlawrev-3405	367	30	motives	motive	NOUN
inlawrev-3405	367	31	in	in	ADP
inlawrev-3405	367	32	determining	determine	VERB
inlawrev-3405	367	33	deficiency	deficiency	NOUN
inlawrev-3405	367	34	irrelevant	irrelevant	ADJ
inlawrev-3405	367	35	;	;	PUNCT
inlawrev-3405	367	36	ninth	ninth	ADJ
inlawrev-3405	367	37	circuit	circuit	NOUN
inlawrev-3405	367	38	distinguished	distinguish	VERB
inlawrev-3405	367	39	greenberg	greenberg	PROPN
inlawrev-3405	367	40	's	's	PART
inlawrev-3405	367	41	express	express	ADJ
inlawrev-3405	367	42	saying	say	VERB
inlawrev-3405	367	43	instant	instant	ADJ
inlawrev-3405	367	44	case	case	NOUN
inlawrev-3405	367	45	challenged	challenge	VERB
inlawrev-3405	367	46	accuracy	accuracy	NOUN
inlawrev-3405	367	47	of	of	ADP
inlawrev-3405	367	48	statutory	statutory	ADJ
inlawrev-3405	367	49	notice	notice	NOUN
inlawrev-3405	367	50	,	,	PUNCT
inlawrev-3405	367	51	not	not	PART
inlawrev-3405	367	52	the	the	DET
inlawrev-3405	367	53	service	service	NOUN
inlawrev-3405	367	54	's	's	PART
inlawrev-3405	367	55	motives	motive	NOUN
inlawrev-3405	367	56	for	for	ADP
inlawrev-3405	367	57	that	that	DET
inlawrev-3405	367	58	notice	notice	NOUN
inlawrev-3405	367	59	;	;	PUNCT
inlawrev-3405	367	60	therefore	therefore	ADV
inlawrev-3405	367	61	inquiry	inquiry	NOUN
inlawrev-3405	367	62	allowed	allow	VERB
inlawrev-3405	367	63	)	)	PUNCT
inlawrev-3405	367	64	.	.	PUNCT
inlawrev-3405	368	1	67	67	NUM
inlawrev-3405	368	2	.	.	PUNCT
inlawrev-3405	369	1	see	see	VERB
inlawrev-3405	369	2	ferrari	ferrari	PROPN
inlawrev-3405	369	3	,	,	PUNCT
inlawrev-3405	369	4	supra	supra	PROPN
inlawrev-3405	369	5	note	note	NOUN
inlawrev-3405	369	6	44	44	NUM
inlawrev-3405	369	7	.	.	PUNCT
inlawrev-3405	370	1	530	530	NUM
inlawrev-3405	370	2	indiana	indiana	PROPN
inlawrev-3405	370	3	law	law	PROPN
inlawrev-3405	370	4	review	review	NOUN
inlawrev-3405	371	1	[	[	X
inlawrev-3405	371	2	vol	vol	NOUN
inlawrev-3405	371	3	.	.	PUNCT
inlawrev-3405	372	1	33:517	33:517	NUM
inlawrev-3405	372	2	should	should	AUX
inlawrev-3405	372	3	be	be	AUX
inlawrev-3405	372	4	proper	proper	ADJ
inlawrev-3405	372	5	)	)	PUNCT
inlawrev-3405	372	6	and	and	CCONJ
inlawrev-3405	372	7	inquiries	inquiry	NOUN
inlawrev-3405	372	8	as	as	ADP
inlawrev-3405	372	9	to	to	ADP
inlawrev-3405	372	10	"	"	PUNCT
inlawrev-3405	372	11	why	why	SCONJ
inlawrev-3405	372	12	"	"	PUNCT
inlawrev-3405	372	13	something	something	PRON
inlawrev-3405	372	14	was	be	AUX
inlawrev-3405	372	15	done	do	VERB
inlawrev-3405	372	16	(	(	PUNCT
inlawrev-3405	372	17	which	which	PRON
inlawrev-3405	372	18	are	be	AUX
inlawrev-3405	372	19	improper).^^	improper).^^	ADJ
inlawrev-3405	372	20	in	in	ADP
inlawrev-3405	372	21	addition	addition	NOUN
inlawrev-3405	372	22	,	,	PUNCT
inlawrev-3405	372	23	as	as	SCONJ
inlawrev-3405	372	24	the	the	DET
inlawrev-3405	372	25	greenherg	greenherg	NOUN
inlawrev-3405	372	26	's	's	PART
inlawrev-3405	372	27	express	express	ADJ
inlawrev-3405	372	28	court	court	NOUN
inlawrev-3405	372	29	noted	note	VERB
inlawrev-3405	372	30	,	,	PUNCT
inlawrev-3405	372	31	the	the	DET
inlawrev-3405	372	32	full	full	ADJ
inlawrev-3405	372	33	range	range	NOUN
inlawrev-3405	372	34	of	of	ADP
inlawrev-3405	372	35	discovery	discovery	NOUN
inlawrev-3405	372	36	under	under	ADP
inlawrev-3405	372	37	the	the	DET
inlawrev-3405	372	38	tax	tax	NOUN
inlawrev-3405	372	39	court	court	NOUN
inlawrev-3405	372	40	's	's	PART
inlawrev-3405	372	41	rules	rule	NOUN
inlawrev-3405	372	42	should	should	AUX
inlawrev-3405	372	43	allow	allow	VERB
inlawrev-3405	372	44	the	the	DET
inlawrev-3405	372	45	taxpayer	taxpayer	NOUN
inlawrev-3405	372	46	access	access	NOUN
inlawrev-3405	372	47	to	to	ADP
inlawrev-3405	372	48	all	all	DET
inlawrev-3405	372	49	relevant	relevant	ADJ
inlawrev-3405	372	50	information	information	NOUN
inlawrev-3405	372	51	the	the	DET
inlawrev-3405	372	52	service	service	NOUN
inlawrev-3405	372	53	possesses	possess	VERB
inlawrev-3405	372	54	if	if	SCONJ
inlawrev-3405	372	55	it	it	PRON
inlawrev-3405	372	56	would	would	AUX
inlawrev-3405	372	57	be	be	AUX
inlawrev-3405	372	58	admissible	admissible	ADJ
inlawrev-3405	372	59	at	at	ADP
inlawrev-3405	372	60	trial	trial	NOUN
inlawrev-3405	372	61	and	and	CCONJ
inlawrev-3405	372	62	is	be	AUX
inlawrev-3405	372	63	not	not	PART
inlawrev-3405	372	64	otherwise	otherwise	ADV
inlawrev-3405	372	65	privileged.^^	privileged.^^	NOUN
inlawrev-3405	372	66	for	for	ADP
inlawrev-3405	372	67	example	example	NOUN
inlawrev-3405	372	68	,	,	PUNCT
inlawrev-3405	372	69	a	a	DET
inlawrev-3405	372	70	petitioner	petitioner	NOUN
inlawrev-3405	372	71	should	should	AUX
inlawrev-3405	372	72	have	have	VERB
inlawrev-3405	372	73	a	a	DET
inlawrev-3405	372	74	right	right	NOUN
inlawrev-3405	372	75	to	to	PART
inlawrev-3405	372	76	obtain	obtain	VERB
inlawrev-3405	372	77	from	from	ADP
inlawrev-3405	372	78	the	the	DET
inlawrev-3405	372	79	service	service	NOUN
inlawrev-3405	372	80	all	all	DET
inlawrev-3405	372	81	relevant	relevant	ADJ
inlawrev-3405	372	82	,	,	PUNCT
inlawrev-3405	372	83	non	non	ADJ
inlawrev-3405	372	84	-	-	ADJ
inlawrev-3405	372	85	privileged	privileged	ADJ
inlawrev-3405	372	86	information	information	NOUN
inlawrev-3405	372	87	,	,	PUNCT
inlawrev-3405	372	88	such	such	ADJ
inlawrev-3405	372	89	as	as	ADP
inlawrev-3405	372	90	reports	report	NOUN
inlawrev-3405	372	91	of	of	ADP
inlawrev-3405	372	92	special	special	ADJ
inlawrev-3405	372	93	agents	agent	NOUN
inlawrev-3405	372	94	and	and	CCONJ
inlawrev-3405	372	95	testimony	testimony	NOUN
inlawrev-3405	372	96	ofthird	ofthird	PROPN
inlawrev-3405	372	97	party	party	PROPN
inlawrev-3405	372	98	witnesses7	witnesses7	PROPN
inlawrev-3405	372	99	°	°	PROPN
inlawrev-3405	372	100	thus	thus	ADV
inlawrev-3405	372	101	,	,	PUNCT
inlawrev-3405	372	102	there	there	PRON
inlawrev-3405	372	103	is	be	VERB
inlawrev-3405	372	104	a	a	DET
inlawrev-3405	372	105	clear	clear	ADJ
inlawrev-3405	372	106	conflict	conflict	NOUN
inlawrev-3405	372	107	between	between	ADP
inlawrev-3405	372	108	the	the	DET
inlawrev-3405	372	109	discovery	discovery	NOUN
inlawrev-3405	372	110	rules	rule	NOUN
inlawrev-3405	372	111	and	and	CCONJ
inlawrev-3405	372	112	the	the	DET
inlawrev-3405	372	113	service	service	NOUN
inlawrev-3405	372	114	's	's	PART
inlawrev-3405	372	115	view	view	NOUN
inlawrev-3405	372	116	of	of	ADP
inlawrev-3405	372	117	greenberg	greenberg	PROPN
inlawrev-3405	372	118	's	's	PART
inlawrev-3405	372	119	express	express	NOUN
inlawrev-3405	372	120	.	.	PUNCT
inlawrev-3405	373	1	when	when	SCONJ
inlawrev-3405	373	2	a	a	DET
inlawrev-3405	373	3	petitioner	petitioner	NOUN
inlawrev-3405	373	4	seeks	seek	VERB
inlawrev-3405	373	5	to	to	PART
inlawrev-3405	373	6	know	know	VERB
inlawrev-3405	373	7	how	how	SCONJ
inlawrev-3405	373	8	the	the	DET
inlawrev-3405	373	9	service	service	NOUN
inlawrev-3405	373	10	arrived	arrive	VERB
inlawrev-3405	373	11	at	at	ADP
inlawrev-3405	373	12	a	a	DET
inlawrev-3405	373	13	"	"	PUNCT
inlawrev-3405	373	14	presumed	presume	VERB
inlawrev-3405	373	15	correct	correct	ADJ
inlawrev-3405	373	16	"	"	PUNCT
inlawrev-3405	373	17	conclusion	conclusion	NOUN
inlawrev-3405	373	18	,	,	PUNCT
inlawrev-3405	373	19	he	he	PRON
inlawrev-3405	373	20	is	be	AUX
inlawrev-3405	373	21	usually	usually	ADV
inlawrev-3405	373	22	deterred	deter	VERB
inlawrev-3405	373	23	by	by	ADP
inlawrev-3405	373	24	the	the	DET
inlawrev-3405	373	25	service	service	NOUN
inlawrev-3405	373	26	's	's	PART
inlawrev-3405	373	27	overly	overly	ADV
inlawrev-3405	373	28	broad	broad	ADJ
inlawrev-3405	373	29	interpretation	interpretation	NOUN
inlawrev-3405	373	30	of	of	ADP
inlawrev-3405	373	31	greenberg	greenberg	PROPN
inlawrev-3405	373	32	's	's	PART
inlawrev-3405	373	33	express?^	express?^	NOUN
inlawrev-3405	373	34	furthermore	furthermore	ADV
inlawrev-3405	373	35	,	,	PUNCT
inlawrev-3405	373	36	the	the	DET
inlawrev-3405	373	37	tax	tax	NOUN
inlawrev-3405	373	38	court	court	NOUN
inlawrev-3405	373	39	generally	generally	ADV
inlawrev-3405	373	40	acquiesces	acquiesce	VERB
inlawrev-3405	373	41	and	and	CCONJ
inlawrev-3405	373	42	does	do	AUX
inlawrev-3405	373	43	not	not	PART
inlawrev-3405	373	44	require	require	VERB
inlawrev-3405	373	45	production	production	NOUN
inlawrev-3405	373	46	of	of	ADP
inlawrev-3405	373	47	the	the	DET
inlawrev-3405	373	48	revenue	revenue	NOUN
inlawrev-3405	373	49	agent	agent	NOUN
inlawrev-3405	373	50	's	's	PART
inlawrev-3405	373	51	work	work	NOUN
inlawrev-3405	373	52	papers	paper	NOUN
inlawrev-3405	373	53	or	or	CCONJ
inlawrev-3405	373	54	testimony	testimony	NOUN
inlawrev-3405	373	55	from	from	ADP
inlawrev-3405	373	56	the	the	DET
inlawrev-3405	373	57	agent^^	agent^^	NUM
inlawrev-3405	373	58	yet	yet	ADV
inlawrev-3405	373	59	,	,	PUNCT
inlawrev-3405	373	60	such	such	ADJ
inlawrev-3405	373	61	productions	production	NOUN
inlawrev-3405	373	62	of	of	ADP
inlawrev-3405	373	63	work	work	NOUN
inlawrev-3405	373	64	papers	paper	NOUN
inlawrev-3405	373	65	and	and	CCONJ
inlawrev-3405	373	66	testimony	testimony	NOUN
inlawrev-3405	373	67	will	will	AUX
inlawrev-3405	373	68	not	not	PART
inlawrev-3405	373	69	harm	harm	VERB
inlawrev-3405	373	70	the	the	DET
inlawrev-3405	373	71	service	service	NOUN
inlawrev-3405	373	72	if	if	SCONJ
inlawrev-3405	373	73	the	the	DET
inlawrev-3405	373	74	statutory	statutory	ADJ
inlawrev-3405	373	75	notice	notice	NOUN
inlawrev-3405	373	76	had	have	AUX
inlawrev-3405	373	77	been	be	AUX
inlawrev-3405	373	78	properly	properly	ADV
inlawrev-3405	373	79	prepared.^^	prepared.^^	PUNCT
inlawrev-3405	374	1	the	the	DET
inlawrev-3405	374	2	service	service	NOUN
inlawrev-3405	374	3	's	's	PART
inlawrev-3405	374	4	unwillingness	unwillingness	NOUN
inlawrev-3405	374	5	to	to	PART
inlawrev-3405	374	6	supply	supply	VERB
inlawrev-3405	374	7	this	this	DET
inlawrev-3405	374	8	information	information	NOUN
inlawrev-3405	374	9	appears	appear	VERB
inlawrev-3405	374	10	to	to	ADP
inlawrev-3405	374	11	68	68	NUM
inlawrev-3405	374	12	.	.	PUNCT
inlawrev-3405	375	1	see	see	VERB
inlawrev-3405	375	2	abatti	abatti	PROPN
inlawrev-3405	375	3	v.	v.	PROPN
inlawrev-3405	375	4	commissioner	commissioner	PROPN
inlawrev-3405	375	5	,	,	PUNCT
inlawrev-3405	375	6	644	644	NUM
inlawrev-3405	375	7	f.2d	f.2d	NOUN
inlawrev-3405	375	8	1385	1385	NUM
inlawrev-3405	375	9	,	,	PUNCT
inlawrev-3405	375	10	1389	1389	NUM
inlawrev-3405	375	11	(	(	PUNCT
inlawrev-3405	375	12	9th	9th	ADJ
inlawrev-3405	375	13	cir	cir	NOUN
inlawrev-3405	375	14	.	.	PROPN
inlawrev-3405	375	15	1981	1981	NUM
inlawrev-3405	375	16	)	)	PUNCT
inlawrev-3405	375	17	(	(	PUNCT
inlawrev-3405	375	18	stating	state	VERB
inlawrev-3405	375	19	that	that	SCONJ
inlawrev-3405	375	20	notice	notice	NOUN
inlawrev-3405	375	21	is	be	AUX
inlawrev-3405	375	22	sufficient	sufficient	ADJ
inlawrev-3405	375	23	to	to	PART
inlawrev-3405	375	24	confer	confer	VERB
inlawrev-3405	375	25	jurisdiction	jurisdiction	NOUN
inlawrev-3405	375	26	on	on	ADP
inlawrev-3405	375	27	the	the	DET
inlawrev-3405	375	28	tax	tax	NOUN
inlawrev-3405	375	29	court	court	NOUN
inlawrev-3405	375	30	even	even	ADV
inlawrev-3405	375	31	if	if	SCONJ
inlawrev-3405	375	32	service	service	NOUN
inlawrev-3405	375	33	merely	merely	ADV
inlawrev-3405	375	34	informs	inform	VERB
inlawrev-3405	375	35	taxpayer	taxpayer	NOUN
inlawrev-3405	375	36	of	of	ADP
inlawrev-3405	375	37	an	an	DET
inlawrev-3405	375	38	amount	amount	NOUN
inlawrev-3405	375	39	of	of	ADP
inlawrev-3405	375	40	deficiency	deficiency	NOUN
inlawrev-3405	375	41	and	and	CCONJ
inlawrev-3405	375	42	does	do	AUX
inlawrev-3405	375	43	not	not	PART
inlawrev-3405	375	44	mention	mention	VERB
inlawrev-3405	375	45	specific	specific	ADJ
inlawrev-3405	375	46	ground	ground	NOUN
inlawrev-3405	375	47	for	for	ADP
inlawrev-3405	375	48	deficiency	deficiency	NOUN
inlawrev-3405	375	49	)	)	PUNCT
inlawrev-3405	375	50	;	;	PUNCT
inlawrev-3405	375	51	barnes	barnes	PROPN
inlawrev-3405	375	52	v.	v.	PROPN
inlawrev-3405	375	53	commissioner	commissioner	PROPN
inlawrev-3405	375	54	,	,	PUNCT
inlawrev-3405	375	55	408	408	NUM
inlawrev-3405	375	56	f.2d	f.2d	NOUN
inlawrev-3405	375	57	,	,	PUNCT
inlawrev-3405	375	58	65	65	NUM
inlawrev-3405	375	59	,	,	PUNCT
inlawrev-3405	375	60	68	68	NUM
inlawrev-3405	375	61	(	(	PUNCT
inlawrev-3405	375	62	7th	7th	ADJ
inlawrev-3405	375	63	cir	cir	NOUN
inlawrev-3405	375	64	.	.	PROPN
inlawrev-3405	375	65	1969	1969	NUM
inlawrev-3405	375	66	)	)	PUNCT
inlawrev-3405	375	67	(	(	PUNCT
inlawrev-3405	375	68	stating	state	VERB
inlawrev-3405	375	69	that	that	PRON
inlawrev-3405	375	70	service	service	NOUN
inlawrev-3405	375	71	's	's	PART
inlawrev-3405	375	72	notice	notice	NOUN
inlawrev-3405	375	73	is	be	AUX
inlawrev-3405	375	74	not	not	PART
inlawrev-3405	375	75	invalidated	invalidated	ADJ
inlawrev-3405	375	76	if	if	SCONJ
inlawrev-3405	375	77	it	it	PRON
inlawrev-3405	375	78	contains	contain	VERB
inlawrev-3405	375	79	no	no	DET
inlawrev-3405	375	80	particulars	particular	NOUN
inlawrev-3405	375	81	;	;	PUNCT
inlawrev-3405	375	82	tax	tax	NOUN
inlawrev-3405	375	83	court	court	NOUN
inlawrev-3405	375	84	has	have	VERB
inlawrev-3405	375	85	jurisdiction	jurisdiction	NOUN
inlawrev-3405	375	86	)	)	PUNCT
inlawrev-3405	375	87	;	;	PUNCT
inlawrev-3405	375	88	see	see	VERB
inlawrev-3405	375	89	also	also	ADV
inlawrev-3405	375	90	ferrari	ferrari	PROPN
inlawrev-3405	375	91	,	,	PUNCT
inlawrev-3405	375	92	supra	supra	PROPN
inlawrev-3405	375	93	note	note	NOUN
inlawrev-3405	375	94	44	44	NUM
inlawrev-3405	375	95	,	,	PUNCT
inlawrev-3405	375	96	at	at	ADP
inlawrev-3405	375	97	407	407	NUM
inlawrev-3405	375	98	(	(	PUNCT
inlawrev-3405	375	99	stating	state	VERB
inlawrev-3405	375	100	that	that	SCONJ
inlawrev-3405	375	101	tax	tax	NOUN
inlawrev-3405	375	102	court	court	NOUN
inlawrev-3405	375	103	has	have	AUX
inlawrev-3405	375	104	imposed	impose	VERB
inlawrev-3405	375	105	minimal	minimal	ADJ
inlawrev-3405	375	106	requirements	requirement	NOUN
inlawrev-3405	375	107	on	on	ADP
inlawrev-3405	375	108	service	service	NOUN
inlawrev-3405	375	109	in	in	ADP
inlawrev-3405	375	110	refusing	refuse	VERB
inlawrev-3405	375	111	to	to	PART
inlawrev-3405	375	112	look	look	VERB
inlawrev-3405	375	113	behind	behind	ADP
inlawrev-3405	375	114	notice	notice	NOUN
inlawrev-3405	375	115	to	to	PART
inlawrev-3405	375	116	method	method	NOUN
inlawrev-3405	375	117	of	of	ADP
inlawrev-3405	375	118	determining	determine	VERB
inlawrev-3405	375	119	deficiency	deficiency	NOUN
inlawrev-3405	375	120	)	)	PUNCT
inlawrev-3405	375	121	,	,	PUNCT
inlawrev-3405	375	122	69	69	NUM
inlawrev-3405	375	123	.	.	PUNCT
inlawrev-3405	376	1	greenberg	greenberg	PROPN
inlawrev-3405	376	2	's	's	PART
inlawrev-3405	376	3	express	express	ADJ
inlawrev-3405	376	4	,	,	PUNCT
inlawrev-3405	376	5	62	62	NUM
inlawrev-3405	376	6	t.c	t.c	NOUN
inlawrev-3405	376	7	.	.	PUNCT
inlawrev-3405	377	1	at	at	ADP
inlawrev-3405	377	2	327	327	NUM
inlawrev-3405	377	3	;	;	PUNCT
inlawrev-3405	377	4	see	see	VERB
inlawrev-3405	377	5	also	also	ADV
inlawrev-3405	377	6	p.t	p.t	PROPN
inlawrev-3405	377	7	.	.	PROPN
inlawrev-3405	377	8	&	&	CCONJ
inlawrev-3405	377	9	l.	l.	PROPN
inlawrev-3405	377	10	constr	constr	PROPN
inlawrev-3405	377	11	.	.	PUNCT
inlawrev-3405	378	1	co.	co.	PROPN
inlawrev-3405	379	1	v.	v.	PROPN
inlawrev-3405	379	2	commissioner	commissioner	PROPN
inlawrev-3405	379	3	,	,	PUNCT
inlawrev-3405	379	4	63	63	NUM
inlawrev-3405	379	5	t.c	t.c	PROPN
inlawrev-3405	379	6	.	.	PROPN
inlawrev-3405	379	7	404	404	NUM
inlawrev-3405	379	8	,	,	PUNCT
inlawrev-3405	379	9	408	408	NUM
inlawrev-3405	379	10	(	(	PUNCT
inlawrev-3405	379	11	1974	1974	NUM
inlawrev-3405	379	12	)	)	PUNCT
inlawrev-3405	380	1	(	(	PUNCT
inlawrev-3405	380	2	stating	state	VERB
inlawrev-3405	380	3	that	that	SCONJ
inlawrev-3405	380	4	if	if	SCONJ
inlawrev-3405	380	5	executive	executive	ADJ
inlawrev-3405	380	6	privilege	privilege	NOUN
inlawrev-3405	380	7	does	do	AUX
inlawrev-3405	380	8	not	not	PART
inlawrev-3405	380	9	apply	apply	VERB
inlawrev-3405	380	10	,	,	PUNCT
inlawrev-3405	380	11	then	then	ADV
inlawrev-3405	380	12	special	special	ADJ
inlawrev-3405	380	13	agent	agent	NOUN
inlawrev-3405	380	14	's	's	PART
inlawrev-3405	380	15	report	report	NOUN
inlawrev-3405	380	16	,	,	PUNCT
inlawrev-3405	380	17	appellate	appellate	ADJ
inlawrev-3405	380	18	conferee	conferee	NOUN
inlawrev-3405	380	19	's	's	PART
inlawrev-3405	380	20	report	report	NOUN
inlawrev-3405	380	21	,	,	PUNCT
inlawrev-3405	380	22	and	and	CCONJ
inlawrev-3405	380	23	the	the	DET
inlawrev-3405	380	24	transcript	transcript	NOUN
inlawrev-3405	380	25	of	of	ADP
inlawrev-3405	380	26	interrogation	interrogation	NOUN
inlawrev-3405	380	27	ofa	ofa	PROPN
inlawrev-3405	380	28	third	third	ADJ
inlawrev-3405	380	29	party	party	NOUN
inlawrev-3405	380	30	are	be	AUX
inlawrev-3405	380	31	all	all	ADV
inlawrev-3405	380	32	subject	subject	ADJ
inlawrev-3405	380	33	to	to	ADP
inlawrev-3405	380	34	discovery	discovery	NOUN
inlawrev-3405	380	35	under	under	ADP
inlawrev-3405	380	36	tax	tax	NOUN
inlawrev-3405	380	37	court	court	NOUN
inlawrev-3405	380	38	rules	rule	NOUN
inlawrev-3405	380	39	)	)	PUNCT
inlawrev-3405	380	40	.	.	PUNCT
inlawrev-3405	381	1	for	for	ADP
inlawrev-3405	381	2	a	a	DET
inlawrev-3405	381	3	discussion	discussion	NOUN
inlawrev-3405	381	4	of	of	ADP
inlawrev-3405	381	5	the	the	DET
inlawrev-3405	381	6	service	service	NOUN
inlawrev-3405	381	7	's	's	PART
inlawrev-3405	381	8	view	view	NOUN
inlawrev-3405	381	9	of	of	ADP
inlawrev-3405	381	10	privilege	privilege	NOUN
inlawrev-3405	381	11	,	,	PUNCT
inlawrev-3405	381	12	see	see	VERB
inlawrev-3405	381	13	infra	infra	NOUN
inlawrev-3405	381	14	notes	note	VERB
inlawrev-3405	381	15	105	105	NUM
inlawrev-3405	381	16	-	-	SYM
inlawrev-3405	381	17	12	12	NUM
inlawrev-3405	381	18	and	and	CCONJ
inlawrev-3405	381	19	accompanying	accompany	VERB
inlawrev-3405	381	20	text	text	NOUN
inlawrev-3405	381	21	.	.	PUNCT
inlawrev-3405	382	1	70	70	NUM
inlawrev-3405	382	2	.	.	PUNCT
inlawrev-3405	383	1	see	see	VERB
inlawrev-3405	383	2	branerton	branerton	PROPN
inlawrev-3405	383	3	corp	corp	PROPN
inlawrev-3405	383	4	.	.	PROPN
inlawrev-3405	384	1	v.	v.	PROPN
inlawrev-3405	384	2	commissioner	commissioner	PROPN
inlawrev-3405	384	3	,	,	PUNCT
inlawrev-3405	384	4	64	64	NUM
inlawrev-3405	384	5	t.c	t.c	PROPN
inlawrev-3405	384	6	.	.	PROPN
inlawrev-3405	384	7	191	191	NUM
inlawrev-3405	384	8	,	,	PUNCT
inlawrev-3405	384	9	202	202	NUM
inlawrev-3405	384	10	(	(	PUNCT
inlawrev-3405	384	11	1975	1975	NUM
inlawrev-3405	384	12	)	)	PUNCT
inlawrev-3405	384	13	(	(	PUNCT
inlawrev-3405	384	14	holding	hold	VERB
inlawrev-3405	384	15	taxpayer	taxpayer	NOUN
inlawrev-3405	384	16	is	be	AUX
inlawrev-3405	384	17	entitled	entitle	VERB
inlawrev-3405	384	18	to	to	PART
inlawrev-3405	384	19	inspect	inspect	VERB
inlawrev-3405	384	20	copy	copy	NOUN
inlawrev-3405	384	21	of	of	ADP
inlawrev-3405	384	22	service	service	NOUN
inlawrev-3405	384	23	's	's	PART
inlawrev-3405	384	24	audit	audit	NOUN
inlawrev-3405	384	25	papers	paper	NOUN
inlawrev-3405	384	26	absent	absent	VERB
inlawrev-3405	384	27	an	an	DET
inlawrev-3405	384	28	applicable	applicable	ADJ
inlawrev-3405	384	29	privilege	privilege	NOUN
inlawrev-3405	384	30	)	)	PUNCT
inlawrev-3405	384	31	;	;	PUNCT
inlawrev-3405	384	32	p.	p.	PROPN
inlawrev-3405	384	33	t.	t.	PROPN
inlawrev-3405	384	34	&	&	CCONJ
inlawrev-3405	384	35	.	.	PUNCT
inlawrev-3405	385	1	l.	l.	PROPN
inlawrev-3405	385	2	constr	constr	PROPN
inlawrev-3405	385	3	.	.	PROPN
inlawrev-3405	385	4	,	,	PUNCT
inlawrev-3405	385	5	63	63	NUM
inlawrev-3405	385	6	t.c	t.c	PROPN
inlawrev-3405	385	7	.	.	PUNCT
inlawrev-3405	386	1	at	at	ADP
inlawrev-3405	386	2	41	41	NUM
inlawrev-3405	386	3	1	1	NUM
inlawrev-3405	386	4	-	-	SYM
inlawrev-3405	386	5	13	13	NUM
inlawrev-3405	386	6	(	(	PUNCT
inlawrev-3405	386	7	holding	hold	VERB
inlawrev-3405	386	8	that	that	SCONJ
inlawrev-3405	386	9	petitioners	petitioner	NOUN
inlawrev-3405	386	10	were	be	AUX
inlawrev-3405	386	11	entitled	entitle	VERB
inlawrev-3405	386	12	to	to	ADP
inlawrev-3405	386	13	portions	portion	NOUN
inlawrev-3405	386	14	of	of	ADP
inlawrev-3405	386	15	special	special	ADJ
inlawrev-3405	386	16	agent	agent	NOUN
inlawrev-3405	386	17	's	's	PART
inlawrev-3405	386	18	report	report	NOUN
inlawrev-3405	386	19	not	not	PART
inlawrev-3405	386	20	covered	cover	VERB
inlawrev-3405	386	21	by	by	ADP
inlawrev-3405	386	22	executive	executive	ADJ
inlawrev-3405	386	23	privilege	privilege	NOUN
inlawrev-3405	386	24	and	and	CCONJ
inlawrev-3405	386	25	that	that	DET
inlawrev-3405	386	26	third	third	ADJ
inlawrev-3405	386	27	party	party	NOUN
inlawrev-3405	386	28	statement	statement	NOUN
inlawrev-3405	386	29	is	be	AUX
inlawrev-3405	386	30	subject	subject	ADJ
inlawrev-3405	386	31	to	to	ADP
inlawrev-3405	386	32	discovery	discovery	NOUN
inlawrev-3405	386	33	)	)	PUNCT
inlawrev-3405	386	34	.	.	PUNCT
inlawrev-3405	387	1	71	71	NUM
inlawrev-3405	387	2	.	.	PUNCT
inlawrev-3405	387	3	see	see	VERB
inlawrev-3405	387	4	anastasato	anastasato	PROPN
inlawrev-3405	387	5	v.	v.	PROPN
inlawrev-3405	387	6	commissioner	commissioner	PROPN
inlawrev-3405	387	7	,	,	PUNCT
inlawrev-3405	387	8	794	794	NUM
inlawrev-3405	387	9	f.2d	f.2d	ADP
inlawrev-3405	387	10	884	884	NUM
inlawrev-3405	387	11	,	,	PUNCT
inlawrev-3405	387	12	886	886	NUM
inlawrev-3405	387	13	(	(	PUNCT
inlawrev-3405	387	14	3d	3d	NUM
inlawrev-3405	387	15	cir	cir	NOUN
inlawrev-3405	387	16	.	.	PROPN
inlawrev-3405	387	17	1986	1986	NUM
inlawrev-3405	387	18	)	)	PUNCT
inlawrev-3405	387	19	(	(	PUNCT
inlawrev-3405	387	20	stating	state	VERB
inlawrev-3405	387	21	that	that	PRON
inlawrev-3405	387	22	government	government	NOUN
inlawrev-3405	387	23	's	's	PART
inlawrev-3405	387	24	deficiency	deficiency	NOUN
inlawrev-3405	387	25	assessment	assessment	NOUN
inlawrev-3405	387	26	is	be	AUX
inlawrev-3405	387	27	generally	generally	ADV
inlawrev-3405	387	28	afforded	afford	VERB
inlawrev-3405	387	29	presumption	presumption	NOUN
inlawrev-3405	387	30	of	of	ADP
inlawrev-3405	387	31	correctness	correctness	NOUN
inlawrev-3405	387	32	,	,	PUNCT
inlawrev-3405	387	33	unless	unless	SCONJ
inlawrev-3405	387	34	no	no	DET
inlawrev-3405	387	35	predicate	predicate	NOUN
inlawrev-3405	387	36	evidence	evidence	NOUN
inlawrev-3405	387	37	links	link	NOUN
inlawrev-3405	387	38	petitioner	petitioner	NOUN
inlawrev-3405	387	39	to	to	ADP
inlawrev-3405	387	40	unreported	unreported	ADJ
inlawrev-3405	387	41	income	income	NOUN
inlawrev-3405	387	42	from	from	ADP
inlawrev-3405	387	43	illegal	illegal	ADJ
inlawrev-3405	387	44	sources	source	NOUN
inlawrev-3405	387	45	)	)	PUNCT
inlawrev-3405	387	46	.	.	PUNCT
inlawrev-3405	388	1	72	72	X
inlawrev-3405	388	2	.	.	PUNCT
inlawrev-3405	389	1	see	see	VERB
inlawrev-3405	389	2	abatti	abatti	PROPN
inlawrev-3405	389	3	,	,	PUNCT
inlawrev-3405	389	4	644	644	NUM
inlawrev-3405	389	5	f.2d	f.2d	X
inlawrev-3405	389	6	at	at	ADP
inlawrev-3405	389	7	1389	1389	NUM
inlawrev-3405	389	8	(	(	PUNCT
inlawrev-3405	389	9	statutory	statutory	ADJ
inlawrev-3405	389	10	notice	notice	NOUN
inlawrev-3405	389	11	that	that	PRON
inlawrev-3405	389	12	does	do	AUX
inlawrev-3405	389	13	not	not	PART
inlawrev-3405	389	14	contain	contain	VERB
inlawrev-3405	389	15	any	any	DET
inlawrev-3405	389	16	reasons	reason	NOUN
inlawrev-3405	389	17	for	for	ADP
inlawrev-3405	389	18	deficiencies	deficiency	NOUN
inlawrev-3405	389	19	is	be	AUX
inlawrev-3405	389	20	valid	valid	ADJ
inlawrev-3405	389	21	to	to	PART
inlawrev-3405	389	22	confer	confer	VERB
inlawrev-3405	389	23	tax	tax	NOUN
inlawrev-3405	389	24	court	court	NOUN
inlawrev-3405	389	25	jurisdiction	jurisdiction	NOUN
inlawrev-3405	389	26	)	)	PUNCT
inlawrev-3405	389	27	.	.	PUNCT
inlawrev-3405	390	1	73	73	NUM
inlawrev-3405	390	2	.	.	PUNCT
inlawrev-3405	391	1	in	in	ADP
inlawrev-3405	391	2	ryan	ryan	PROPN
inlawrev-3405	391	3	v.	v.	PROPN
inlawrev-3405	391	4	commissioner	commissioner	PROPN
inlawrev-3405	391	5	,	,	PUNCT
inlawrev-3405	391	6	75	75	NUM
inlawrev-3405	391	7	t.c.m	t.c.m	NOUN
inlawrev-3405	391	8	.	.	PUNCT
inlawrev-3405	391	9	1778	1778	NUM
inlawrev-3405	391	10	(	(	PUNCT
inlawrev-3405	391	11	1998	1998	NUM
inlawrev-3405	391	12	)	)	PUNCT
inlawrev-3405	391	13	,	,	PUNCT
inlawrev-3405	391	14	the	the	DET
inlawrev-3405	391	15	service	service	NOUN
inlawrev-3405	391	16	did	do	AUX
inlawrev-3405	391	17	provide	provide	VERB
inlawrev-3405	391	18	petitioners	petitioner	NOUN
inlawrev-3405	391	19	with	with	ADP
inlawrev-3405	391	20	four	four	NUM
inlawrev-3405	391	21	pages	page	NOUN
inlawrev-3405	391	22	of	of	ADP
inlawrev-3405	391	23	hand	hand	NOUN
inlawrev-3405	391	24	written	write	VERB
inlawrev-3405	391	25	notes	note	NOUN
inlawrev-3405	391	26	and	and	CCONJ
inlawrev-3405	391	27	calculations	calculation	NOUN
inlawrev-3405	391	28	of	of	ADP
inlawrev-3405	391	29	the	the	DET
inlawrev-3405	391	30	revenue	revenue	NOUN
inlawrev-3405	391	31	agent	agent	NOUN
inlawrev-3405	391	32	who	who	PRON
inlawrev-3405	391	33	prepared	prepare	VERB
inlawrev-3405	391	34	the	the	DET
inlawrev-3405	391	35	amounts	amount	NOUN
inlawrev-3405	391	36	ofthe	ofthe	ADJ
inlawrev-3405	391	37	deficiencies	deficiency	NOUN
inlawrev-3405	391	38	on	on	ADP
inlawrev-3405	391	39	each	each	DET
inlawrev-3405	391	40	petitioner	petitioner	NOUN
inlawrev-3405	391	41	's	's	PART
inlawrev-3405	391	42	statutory	statutory	ADJ
inlawrev-3405	391	43	notice	notice	NOUN
inlawrev-3405	391	44	.	.	PUNCT
inlawrev-3405	392	1	when	when	SCONJ
inlawrev-3405	392	2	petitioner	petitioner	NOUN
inlawrev-3405	392	3	giongo	giongo	NOUN
inlawrev-3405	392	4	called	call	VERB
inlawrev-3405	392	5	the	the	DET
inlawrev-3405	392	6	revenue	revenue	NOUN
inlawrev-3405	392	7	agent	agent	NOUN
inlawrev-3405	392	8	to	to	PART
inlawrev-3405	392	9	testify	testify	VERB
inlawrev-3405	392	10	about	about	ADP
inlawrev-3405	392	11	apparent	apparent	ADJ
inlawrev-3405	392	12	inconsistencies	inconsistency	NOUN
inlawrev-3405	392	13	in	in	ADP
inlawrev-3405	392	14	those	those	DET
inlawrev-3405	392	15	notes	note	NOUN
inlawrev-3405	392	16	,	,	PUNCT
inlawrev-3405	392	17	the	the	DET
inlawrev-3405	392	18	service	service	NOUN
inlawrev-3405	392	19	objected	object	VERB
inlawrev-3405	392	20	under	under	ADP
inlawrev-3405	392	21	greenberg	greenberg	PROPN
inlawrev-3405	392	22	's	's	PART
inlawrev-3405	392	23	express	express	NOUN
inlawrev-3405	392	24	.	.	PUNCT
inlawrev-3405	393	1	the	the	DET
inlawrev-3405	393	2	trial	trial	NOUN
inlawrev-3405	393	3	judge	judge	NOUN
inlawrev-3405	393	4	overruled	overrule	VERB
inlawrev-3405	393	5	that	that	DET
inlawrev-3405	393	6	objection	objection	NOUN
inlawrev-3405	393	7	,	,	PUNCT
inlawrev-3405	393	8	and	and	CCONJ
inlawrev-3405	393	9	the	the	DET
inlawrev-3405	393	10	agent	agent	NOUN
inlawrev-3405	393	11	testified	testify	VERB
inlawrev-3405	393	12	with	with	ADP
inlawrev-3405	393	13	some	some	DET
inlawrev-3405	393	14	apparent	apparent	ADJ
inlawrev-3405	393	15	confusion	confusion	NOUN
inlawrev-3405	393	16	and	and	CCONJ
inlawrev-3405	393	17	inconsistencies	inconsistency	NOUN
inlawrev-3405	393	18	.	.	PUNCT
inlawrev-3405	394	1	see	see	VERB
inlawrev-3405	394	2	ryan	ryan	PROPN
inlawrev-3405	394	3	transcript	transcript	NOUN
inlawrev-3405	394	4	,	,	PUNCT
inlawrev-3405	394	5	at	at	ADP
inlawrev-3405	394	6	2288	2288	NUM
inlawrev-3405	394	7	-	-	SYM
inlawrev-3405	394	8	2342	2342	NUM
inlawrev-3405	394	9	(	(	PUNCT
inlawrev-3405	394	10	on	on	ADP
inlawrev-3405	394	11	file	file	NOUN
inlawrev-3405	394	12	with	with	ADP
inlawrev-3405	394	13	the	the	DET
inlawrev-3405	394	14	indiana	indiana	PROPN
inlawrev-3405	394	15	law	law	PROPN
inlawrev-3405	394	16	review	review	PROPN
inlawrev-3405	394	17	)	)	PUNCT
inlawrev-3405	394	18	(	(	PUNCT
inlawrev-3405	394	19	hereinafter	hereinafter	NOUN
inlawrev-3405	394	20	transcript	transcript	NOUN
inlawrev-3405	394	21	)	)	PUNCT
inlawrev-3405	394	22	.	.	PUNCT
inlawrev-3405	395	1	2000	2000	NUM
inlawrev-3405	395	2	]	]	PUNCT
inlawrev-3405	395	3	critique	critique	NOUN
inlawrev-3405	395	4	of	of	ADP
inlawrev-3405	395	5	the	the	DET
inlawrev-3405	395	6	irs	irs	PROPN
inlawrev-3405	395	7	53	53	NUM
inlawrev-3405	395	8	1	1	NUM
inlawrev-3405	395	9	stem	stem	NOUN
inlawrev-3405	395	10	from	from	ADP
inlawrev-3405	395	11	its	its	PRON
inlawrev-3405	395	12	adversarial	adversarial	ADJ
inlawrev-3405	395	13	desire	desire	NOUN
inlawrev-3405	395	14	as	as	ADP
inlawrev-3405	395	15	a	a	DET
inlawrev-3405	395	16	litigant	litigant	NOUN
inlawrev-3405	395	17	to	to	PART
inlawrev-3405	395	18	give	give	VERB
inlawrev-3405	395	19	as	as	ADP
inlawrev-3405	395	20	little	little	ADJ
inlawrev-3405	395	21	information	information	NOUN
inlawrev-3405	395	22	as	as	ADP
inlawrev-3405	395	23	possible	possible	ADJ
inlawrev-3405	395	24	to	to	ADP
inlawrev-3405	395	25	an	an	DET
inlawrev-3405	395	26	adversary	adversary	NOUN
inlawrev-3405	395	27	,	,	PUNCT
inlawrev-3405	395	28	in	in	ADP
inlawrev-3405	395	29	spite	spite	NOUN
inlawrev-3405	395	30	of	of	ADP
inlawrev-3405	395	31	the	the	DET
inlawrev-3405	395	32	broad	broad	ADJ
inlawrev-3405	395	33	discovery	discovery	NOUN
inlawrev-3405	395	34	granted	grant	VERB
inlawrev-3405	395	35	under	under	ADP
inlawrev-3405	395	36	the	the	DET
inlawrev-3405	395	37	tax	tax	NOUN
inlawrev-3405	395	38	court	court	NOUN
inlawrev-3405	395	39	's	's	PART
inlawrev-3405	395	40	rules.^	rules.^	NOUN
inlawrev-3405	395	41	"	"	PUNCT
inlawrev-3405	395	42	*	*	PUNCT
inlawrev-3405	395	43	this	this	DET
inlawrev-3405	395	44	position	position	NOUN
inlawrev-3405	395	45	also	also	ADV
inlawrev-3405	395	46	helps	help	VERB
inlawrev-3405	395	47	to	to	PART
inlawrev-3405	395	48	sustain	sustain	VERB
inlawrev-3405	395	49	the	the	DET
inlawrev-3405	395	50	public	public	NOUN
inlawrev-3405	395	51	's	's	PART
inlawrev-3405	395	52	perception	perception	NOUN
inlawrev-3405	395	53	that	that	SCONJ
inlawrev-3405	395	54	the	the	DET
inlawrev-3405	395	55	service	service	NOUN
inlawrev-3405	395	56	is	be	AUX
inlawrev-3405	395	57	more	more	ADV
inlawrev-3405	395	58	interested	interested	ADJ
inlawrev-3405	395	59	in	in	ADP
inlawrev-3405	395	60	winning	win	VERB
inlawrev-3405	395	61	cases	case	NOUN
inlawrev-3405	395	62	than	than	ADP
inlawrev-3405	395	63	in	in	ADP
inlawrev-3405	395	64	determining	determine	VERB
inlawrev-3405	395	65	a	a	DET
inlawrev-3405	395	66	taxpayer	taxpayer	NOUN
inlawrev-3405	395	67	's	's	PART
inlawrev-3405	395	68	true	true	ADJ
inlawrev-3405	395	69	tax	tax	NOUN
inlawrev-3405	395	70	liability	liability	NOUN
inlawrev-3405	395	71	.	.	PUNCT
inlawrev-3405	396	1	b.	b.	PROPN
inlawrev-3405	396	2	scar	scar	PROPN
inlawrev-3405	396	3	v.	v.	PROPN
inlawrev-3405	396	4	commissioner	commissioner	PROPN
inlawrev-3405	396	5	an	an	DET
inlawrev-3405	396	6	extreme	extreme	ADJ
inlawrev-3405	396	7	example	example	NOUN
inlawrev-3405	396	8	of	of	ADP
inlawrev-3405	396	9	the	the	DET
inlawrev-3405	396	10	tax	tax	NOUN
inlawrev-3405	396	11	court	court	NOUN
inlawrev-3405	396	12	's	's	PART
inlawrev-3405	396	13	persistent	persistent	ADJ
inlawrev-3405	396	14	refusal	refusal	NOUN
inlawrev-3405	396	15	to	to	PART
inlawrev-3405	396	16	look	look	VERB
inlawrev-3405	396	17	behind	behind	ADP
inlawrev-3405	396	18	a	a	DET
inlawrev-3405	396	19	statutory	statutory	ADJ
inlawrev-3405	396	20	notice	notice	NOUN
inlawrev-3405	396	21	is	be	AUX
inlawrev-3405	396	22	scar	scar	ADJ
inlawrev-3405	396	23	v.	v.	ADP
inlawrev-3405	396	24	commissioner^	commissioner^	NOUN
inlawrev-3405	396	25	the	the	DET
inlawrev-3405	396	26	service	service	NOUN
inlawrev-3405	396	27	mailed	mail	VERB
inlawrev-3405	396	28	what	what	PRON
inlawrev-3405	396	29	it	it	PRON
inlawrev-3405	396	30	purported	purport	VERB
inlawrev-3405	396	31	to	to	PART
inlawrev-3405	396	32	be	be	AUX
inlawrev-3405	396	33	a	a	DET
inlawrev-3405	396	34	statutory	statutory	ADJ
inlawrev-3405	396	35	notice	notice	NOUN
inlawrev-3405	396	36	to	to	ADP
inlawrev-3405	396	37	the	the	DET
inlawrev-3405	396	38	scars	scar	NOUN
inlawrev-3405	396	39	on	on	ADP
inlawrev-3405	396	40	june	june	PROPN
inlawrev-3405	396	41	14	14	NUM
inlawrev-3405	396	42	,	,	PUNCT
inlawrev-3405	396	43	1982	1982	NUM
inlawrev-3405	396	44	,	,	PUNCT
inlawrev-3405	396	45	asserting	assert	VERB
inlawrev-3405	396	46	a	a	DET
inlawrev-3405	396	47	deficiency	deficiency	NOUN
inlawrev-3405	396	48	of	of	ADP
inlawrev-3405	396	49	$	$	SYM
inlawrev-3405	396	50	96,600	96,600	NUM
inlawrev-3405	396	51	due	due	ADJ
inlawrev-3405	396	52	to	to	ADP
inlawrev-3405	396	53	the	the	DET
inlawrev-3405	396	54	disallowance	disallowance	NOUN
inlawrev-3405	396	55	of	of	ADP
inlawrev-3405	396	56	deductions	deduction	NOUN
inlawrev-3405	396	57	totaling	total	VERB
inlawrev-3405	396	58	$	$	SYM
inlawrev-3405	396	59	138,000	138,000	NUM
inlawrev-3405	396	60	attributable	attributable	ADJ
inlawrev-3405	396	61	to	to	ADP
inlawrev-3405	396	62	the	the	DET
inlawrev-3405	396	63	"	"	PUNCT
inlawrev-3405	396	64	nevada	nevada	PROPN
inlawrev-3405	396	65	mining	mining	NOUN
inlawrev-3405	396	66	project	project	NOUN
inlawrev-3405	396	67	.	.	PUNCT
inlawrev-3405	397	1	"^^	"^^	VERB
inlawrev-3405	397	2	the	the	DET
inlawrev-3405	397	3	"	"	PUNCT
inlawrev-3405	397	4	[	[	X
inlawrev-3405	397	5	t]otal	t]otal	ADJ
inlawrev-3405	397	6	corrected	correct	VERB
inlawrev-3405	397	7	income	income	NOUN
inlawrev-3405	397	8	tax	tax	NOUN
inlawrev-3405	397	9	liability	liability	NOUN
inlawrev-3405	397	10	,	,	PUNCT
inlawrev-3405	397	11	"	"	PUNCT
inlawrev-3405	397	12	$	$	SYM
inlawrev-3405	397	13	96,600	96,600	NUM
inlawrev-3405	397	14	,	,	PUNCT
inlawrev-3405	397	15	was	be	AUX
inlawrev-3405	397	16	calculated	calculate	VERB
inlawrev-3405	397	17	at	at	ADP
inlawrev-3405	397	18	seventy	seventy	NUM
inlawrev-3405	397	19	percent	percent	NOUN
inlawrev-3405	397	20	(	(	PUNCT
inlawrev-3405	397	21	the	the	DET
inlawrev-3405	397	22	maximum	maximum	ADJ
inlawrev-3405	397	23	marginal	marginal	ADJ
inlawrev-3405	397	24	rate	rate	NOUN
inlawrev-3405	397	25	)	)	PUNCT
inlawrev-3405	397	26	ofthe	ofthe	NOUN
inlawrev-3405	397	27	disallowed	disallow	VERB
inlawrev-3405	397	28	$	$	SYM
inlawrev-3405	397	29	1	1	NUM
inlawrev-3405	397	30	3	3	NUM
inlawrev-3405	397	31	8,0007^	8,0007^	NUM
inlawrev-3405	397	32	an	an	DET
inlawrev-3405	397	33	attached	attached	ADJ
inlawrev-3405	397	34	document	document	NOUN
inlawrev-3405	397	35	with	with	ADP
inlawrev-3405	397	36	the	the	DET
inlawrev-3405	397	37	title	title	NOUN
inlawrev-3405	397	38	"	"	PUNCT
inlawrev-3405	397	39	nevada	nevada	PROPN
inlawrev-3405	397	40	mining	mining	NOUN
inlawrev-3405	397	41	project	project	NOUN
inlawrev-3405	397	42	,	,	PUNCT
inlawrev-3405	397	43	explanation	explanation	NOUN
inlawrev-3405	397	44	of	of	ADP
inlawrev-3405	397	45	adjustments	adjustment	NOUN
inlawrev-3405	397	46	"	"	PUNCT
inlawrev-3405	397	47	stated	state	VERB
inlawrev-3405	397	48	:	:	PUNCT
inlawrev-3405	397	49	in	in	ADP
inlawrev-3405	397	50	order	order	NOUN
inlawrev-3405	397	51	to	to	PART
inlawrev-3405	397	52	protect	protect	VERB
inlawrev-3405	397	53	the	the	DET
inlawrev-3405	397	54	government	government	NOUN
inlawrev-3405	397	55	's	's	PART
inlawrev-3405	397	56	interest	interest	NOUN
inlawrev-3405	397	57	and	and	CCONJ
inlawrev-3405	397	58	since	since	SCONJ
inlawrev-3405	397	59	your	your	PRON
inlawrev-3405	397	60	original	original	ADJ
inlawrev-3405	397	61	income	income	NOUN
inlawrev-3405	397	62	tax	tax	NOUN
inlawrev-3405	397	63	return	return	NOUN
inlawrev-3405	397	64	is	be	AUX
inlawrev-3405	397	65	unavailable	unavailable	ADJ
inlawrev-3405	397	66	at	at	ADP
inlawrev-3405	397	67	this	this	DET
inlawrev-3405	397	68	time	time	NOUN
inlawrev-3405	397	69	,	,	PUNCT
inlawrev-3405	397	70	the	the	DET
inlawrev-3405	397	71	income	income	NOUN
inlawrev-3405	397	72	tax	tax	NOUN
inlawrev-3405	397	73	is	be	AUX
inlawrev-3405	397	74	being	be	AUX
inlawrev-3405	397	75	assessed	assess	VERB
inlawrev-3405	397	76	at	at	ADP
inlawrev-3405	397	77	the	the	DET
inlawrev-3405	397	78	maximum	maximum	ADJ
inlawrev-3405	397	79	tax	tax	NOUN
inlawrev-3405	397	80	rate	rate	NOUN
inlawrev-3405	397	81	of	of	ADP
inlawrev-3405	397	82	70	70	NUM
inlawrev-3405	397	83	%	%	NOUN
inlawrev-3405	397	84	.	.	PUNCT
inlawrev-3405	398	1	the	the	DET
inlawrev-3405	398	2	tax	tax	NOUN
inlawrev-3405	398	3	assessment	assessment	NOUN
inlawrev-3405	398	4	will	will	AUX
inlawrev-3405	398	5	be	be	AUX
inlawrev-3405	398	6	corrected	correct	VERB
inlawrev-3405	398	7	when	when	SCONJ
inlawrev-3405	398	8	we	we	PRON
inlawrev-3405	398	9	receive	receive	VERB
inlawrev-3405	398	10	the	the	DET
inlawrev-3405	398	11	original	original	ADJ
inlawrev-3405	398	12	return	return	NOUN
inlawrev-3405	398	13	or	or	CCONJ
inlawrev-3405	398	14	when	when	SCONJ
inlawrev-3405	398	15	you	you	PRON
inlawrev-3405	398	16	send	send	VERB
inlawrev-3405	398	17	a	a	DET
inlawrev-3405	398	18	copy	copy	NOUN
inlawrev-3405	398	19	of	of	ADP
inlawrev-3405	398	20	the	the	DET
inlawrev-3405	398	21	return	return	NOUN
inlawrev-3405	398	22	to	to	ADP
inlawrev-3405	398	23	us	we	PRON
inlawrev-3405	398	24	.	.	PUNCT
inlawrev-3405	398	25	^^	^^	PUNCT
inlawrev-3405	399	1	in	in	ADP
inlawrev-3405	399	2	addition	addition	NOUN
inlawrev-3405	399	3	,	,	PUNCT
inlawrev-3405	399	4	another	another	DET
inlawrev-3405	399	5	attached	attach	VERB
inlawrev-3405	399	6	document	document	NOUN
inlawrev-3405	399	7	,	,	PUNCT
inlawrev-3405	399	8	also	also	ADV
inlawrev-3405	399	9	titled	title	VERB
inlawrev-3405	399	10	"	"	PUNCT
inlawrev-3405	399	11	nevada	nevada	PROPN
inlawrev-3405	399	12	mining	mining	NOUN
inlawrev-3405	399	13	project	project	NOUN
inlawrev-3405	399	14	,	,	PUNCT
inlawrev-3405	399	15	explanation	explanation	NOUN
inlawrev-3405	399	16	of	of	ADP
inlawrev-3405	399	17	adjustments	adjustment	NOUN
inlawrev-3405	399	18	"	"	PUNCT
inlawrev-3405	399	19	stated	state	VERB
inlawrev-3405	399	20	:	:	PUNCT
inlawrev-3405	399	21	it	it	PRON
inlawrev-3405	399	22	is	be	AUX
inlawrev-3405	399	23	determined	determine	VERB
inlawrev-3405	399	24	that	that	SCONJ
inlawrev-3405	399	25	the	the	DET
inlawrev-3405	399	26	alleged	allege	VERB
inlawrev-3405	399	27	losses	loss	NOUN
inlawrev-3405	399	28	claimed	claim	VERB
inlawrev-3405	399	29	by	by	ADP
inlawrev-3405	399	30	you	you	PRON
inlawrev-3405	399	31	in	in	ADP
inlawrev-3405	399	32	your	your	PRON
inlawrev-3405	399	33	income	income	NOUN
inlawrev-3405	399	34	tax	tax	NOUN
inlawrev-3405	399	35	return	return	NOUN
inlawrev-3405	399	36	for	for	ADP
inlawrev-3405	399	37	the	the	DET
inlawrev-3405	399	38	taxable	taxable	ADJ
inlawrev-3405	399	39	year(s	year(s	NOUN
inlawrev-3405	399	40	)	)	PUNCT
inlawrev-3405	399	41	7812	7812	NUM
inlawrev-3405	399	42	with	with	ADP
inlawrev-3405	399	43	respect	respect	NOUN
inlawrev-3405	399	44	to	to	ADP
inlawrev-3405	399	45	an	an	DET
inlawrev-3405	399	46	alleged	allege	VERB
inlawrev-3405	399	47	partnership	partnership	NOUN
inlawrev-3405	399	48	known	know	VERB
inlawrev-3405	399	49	as	as	ADP
inlawrev-3405	399	50	nevada	nevada	PROPN
inlawrev-3405	399	51	mining	mining	NOUN
inlawrev-3405	399	52	project	project	NOUN
inlawrev-3405	399	53	are	be	AUX
inlawrev-3405	399	54	not	not	PART
inlawrev-3405	399	55	allowable	allowable	ADJ
inlawrev-3405	399	56	because	because	SCONJ
inlawrev-3405	399	57	you	you	PRON
inlawrev-3405	399	58	have	have	AUX
inlawrev-3405	399	59	not	not	PART
inlawrev-3405	399	60	established	establish	VERB
inlawrev-3405	399	61	that	that	SCONJ
inlawrev-3405	399	62	the	the	DET
inlawrev-3405	399	63	transactions	transaction	NOUN
inlawrev-3405	399	64	in	in	ADP
inlawrev-3405	399	65	which	which	PRON
inlawrev-3405	399	66	the	the	DET
inlawrev-3405	399	67	partnership	partnership	NOUN
inlawrev-3405	399	68	was	be	AUX
inlawrev-3405	399	69	involved	involve	VERB
inlawrev-3405	399	70	or	or	CCONJ
inlawrev-3405	399	71	in	in	ADP
inlawrev-3405	399	72	which	which	PRON
inlawrev-3405	399	73	you	you	PRON
inlawrev-3405	399	74	were	be	AUX
inlawrev-3405	399	75	involved	involve	VERB
inlawrev-3405	399	76	with	with	ADP
inlawrev-3405	399	77	respect	respect	NOUN
inlawrev-3405	399	78	to	to	ADP
inlawrev-3405	399	79	the	the	DET
inlawrev-3405	399	80	partnership	partnership	NOUN
inlawrev-3405	399	81	were	be	AUX
inlawrev-3405	399	82	bona	bona	ADJ
inlawrev-3405	399	83	fide	fide	ADJ
inlawrev-3405	399	84	arm	arm	NOUN
inlawrev-3405	399	85	's	's	PART
inlawrev-3405	399	86	length	length	NOUN
inlawrev-3405	399	87	transactions	transaction	NOUN
inlawrev-3405	399	88	at	at	ADP
inlawrev-3405	399	89	fair	fair	ADJ
inlawrev-3405	399	90	market	market	NOUN
inlawrev-3405	399	91	value	value	NOUN
inlawrev-3405	399	92	,	,	PUNCT
inlawrev-3405	399	93	that	that	SCONJ
inlawrev-3405	399	94	such	such	ADJ
inlawrev-3405	399	95	transactions	transaction	NOUN
inlawrev-3405	399	96	were	be	AUX
inlawrev-3405	399	97	entered	enter	VERB
inlawrev-3405	399	98	into	into	ADP
inlawrev-3405	399	99	for	for	ADP
inlawrev-3405	399	100	profit	profit	NOUN
inlawrev-3405	399	101	,	,	PUNCT
inlawrev-3405	399	102	or	or	CCONJ
inlawrev-3405	399	103	that	that	SCONJ
inlawrev-3405	399	104	such	such	ADJ
inlawrev-3405	399	105	transactions	transaction	NOUN
inlawrev-3405	399	106	had	have	VERB
inlawrev-3405	399	107	any	any	DET
inlawrev-3405	399	108	economic	economic	ADJ
inlawrev-3405	399	109	substance	substance	NOUN
inlawrev-3405	399	110	other	other	ADJ
inlawrev-3405	399	111	than	than	ADP
inlawrev-3405	399	112	the	the	DET
inlawrev-3405	399	113	avoidance	avoidance	NOUN
inlawrev-3405	399	114	of	of	ADP
inlawrev-3405	399	115	taxes.^^	taxes.^^	NUM
inlawrev-3405	399	116	in	in	ADP
inlawrev-3405	399	117	addition	addition	NOUN
inlawrev-3405	399	118	,	,	PUNCT
inlawrev-3405	399	119	this	this	DET
inlawrev-3405	399	120	second	second	ADJ
inlawrev-3405	399	121	document	document	NOUN
inlawrev-3405	399	122	stated	state	VERB
inlawrev-3405	399	123	,	,	PUNCT
inlawrev-3405	399	124	in	in	ADP
inlawrev-3405	399	125	the	the	DET
inlawrev-3405	399	126	alternative	alternative	NOUN
inlawrev-3405	399	127	,	,	PUNCT
inlawrev-3405	399	128	that	that	SCONJ
inlawrev-3405	399	129	no	no	DET
inlawrev-3405	399	130	ordinary	ordinary	ADJ
inlawrev-3405	399	131	and	and	CCONJ
inlawrev-3405	399	132	necessary	necessary	ADJ
inlawrev-3405	399	133	expenses	expense	NOUN
inlawrev-3405	399	134	had	have	AUX
inlawrev-3405	399	135	been	be	AUX
inlawrev-3405	399	136	incurred	incur	VERB
inlawrev-3405	399	137	,	,	PUNCT
inlawrev-3405	399	138	and	and	CCONJ
inlawrev-3405	399	139	that	that	SCONJ
inlawrev-3405	399	140	no	no	DET
inlawrev-3405	399	141	adjusted	adjusted	ADJ
inlawrev-3405	399	142	basis	basis	NOUN
inlawrev-3405	399	143	had	have	AUX
inlawrev-3405	399	144	been	be	AUX
inlawrev-3405	399	145	74	74	NUM
inlawrev-3405	399	146	.	.	PUNCT
inlawrev-3405	400	1	see	see	VERB
inlawrev-3405	400	2	loren	loren	PROPN
inlawrev-3405	400	3	d.	d.	PROPN
inlawrev-3405	400	4	prescott	prescott	PROPN
inlawrev-3405	400	5	,	,	PUNCT
inlawrev-3405	400	6	jr	jr	PROPN
inlawrev-3405	400	7	.	.	PROPN
inlawrev-3405	400	8	,	,	PUNCT
inlawrev-3405	400	9	challenging	challenge	VERB
inlawrev-3405	400	10	the	the	DET
inlawrev-3405	400	11	adversarial	adversarial	ADJ
inlawrev-3405	400	12	approach	approach	NOUN
inlawrev-3405	400	13	to	to	ADP
inlawrev-3405	400	14	taxpayer	taxpayer	NOUN
inlawrev-3405	400	15	representation	representation	NOUN
inlawrev-3405	400	16	,	,	PUNCT
inlawrev-3405	400	17	30	30	NUM
inlawrev-3405	400	18	loy	loy	PROPN
inlawrev-3405	400	19	.	.	PUNCT
inlawrev-3405	401	1	l.a	l.a	PROPN
inlawrev-3405	401	2	.	.	PROPN
inlawrev-3405	401	3	l.	l.	PROPN
inlawrev-3405	401	4	rev	rev	PROPN
inlawrev-3405	401	5	.	.	PROPN
inlawrev-3405	401	6	693	693	NUM
inlawrev-3405	401	7	,	,	PUNCT
inlawrev-3405	401	8	699	699	NUM
inlawrev-3405	401	9	(	(	PUNCT
inlawrev-3405	401	10	1997	1997	NUM
inlawrev-3405	401	11	)	)	PUNCT
inlawrev-3405	401	12	(	(	PUNCT
inlawrev-3405	401	13	stating	state	VERB
inlawrev-3405	401	14	that	that	SCONJ
inlawrev-3405	401	15	antagonistic	antagonistic	ADJ
inlawrev-3405	401	16	nature	nature	NOUN
inlawrev-3405	401	17	of	of	ADP
inlawrev-3405	401	18	system	system	NOUN
inlawrev-3405	401	19	encourages	encourage	VERB
inlawrev-3405	401	20	parties	party	NOUN
inlawrev-3405	401	21	to	to	PART
inlawrev-3405	401	22	present	present	VERB
inlawrev-3405	401	23	only	only	ADV
inlawrev-3405	401	24	that	that	DET
inlawrev-3405	401	25	information	information	NOUN
inlawrev-3405	401	26	which	which	PRON
inlawrev-3405	401	27	supports	support	VERB
inlawrev-3405	401	28	their	their	PRON
inlawrev-3405	401	29	respective	respective	ADJ
inlawrev-3405	401	30	positions	position	NOUN
inlawrev-3405	401	31	)	)	PUNCT
inlawrev-3405	401	32	.	.	PUNCT
inlawrev-3405	402	1	75	75	NUM
inlawrev-3405	402	2	.	.	PUNCT
inlawrev-3405	403	1	81	81	NUM
inlawrev-3405	403	2	t.c	t.c	PROPN
inlawrev-3405	403	3	.	.	PROPN
inlawrev-3405	403	4	855	855	NUM
inlawrev-3405	403	5	(	(	PUNCT
inlawrev-3405	403	6	1983	1983	NUM
inlawrev-3405	403	7	)	)	PUNCT
inlawrev-3405	403	8	,	,	PUNCT
inlawrev-3405	403	9	rev	rev	PROPN
inlawrev-3405	403	10	'd	'd	PROPN
inlawrev-3405	403	11	,	,	PUNCT
inlawrev-3405	403	12	814	814	NUM
inlawrev-3405	403	13	f.2d	f.2d	NOUN
inlawrev-3405	403	14	1363	1363	NUM
inlawrev-3405	403	15	(	(	PUNCT
inlawrev-3405	403	16	9th	9th	ADJ
inlawrev-3405	403	17	cir	cir	NOUN
inlawrev-3405	403	18	.	.	PUNCT
inlawrev-3405	403	19	1987	1987	NUM
inlawrev-3405	403	20	)	)	PUNCT
inlawrev-3405	403	21	.	.	PUNCT
inlawrev-3405	404	1	for	for	ADP
inlawrev-3405	404	2	further	further	ADJ
inlawrev-3405	404	3	discussion	discussion	NOUN
inlawrev-3405	404	4	ofthe	ofthe	PRON
inlawrev-3405	404	5	ninth	ninth	ADJ
inlawrev-3405	404	6	circuit	circuit	NOUN
inlawrev-3405	404	7	's	's	PART
inlawrev-3405	404	8	discussion	discussion	NOUN
inlawrev-3405	404	9	,	,	PUNCT
inlawrev-3405	404	10	see	see	VERB
inlawrev-3405	404	11	infra	infra	NOUN
inlawrev-3405	404	12	notes	note	VERB
inlawrev-3405	404	13	94	94	NUM
inlawrev-3405	404	14	-	-	SYM
inlawrev-3405	404	15	104	104	NUM
inlawrev-3405	404	16	and	and	CCONJ
inlawrev-3405	404	17	accompanying	accompany	VERB
inlawrev-3405	404	18	text	text	NOUN
inlawrev-3405	404	19	.	.	PUNCT
inlawrev-3405	405	1	76	76	NUM
inlawrev-3405	405	2	.	.	PUNCT
inlawrev-3405	406	1	scar	scar	NOUN
inlawrev-3405	406	2	,	,	PUNCT
inlawrev-3405	406	3	s\	s\	PROPN
inlawrev-3405	406	4	t.c	t.c	PROPN
inlawrev-3405	406	5	.	.	PUNCT
inlawrev-3405	407	1	at	at	ADP
inlawrev-3405	407	2	s57	s57	NOUN
inlawrev-3405	407	3	.	.	PUNCT
inlawrev-3405	408	1	11	11	NUM
inlawrev-3405	408	2	.	.	PUNCT
inlawrev-3405	409	1	i	i	PRON
inlawrev-3405	409	2	d.	d.	PROPN
inlawrev-3405	409	3	78	78	NUM
inlawrev-3405	409	4	.	.	PUNCT
inlawrev-3405	410	1	i	i	PRON
inlawrev-3405	410	2	d	d	PROPN
inlawrev-3405	410	3	79	79	NUM
inlawrev-3405	410	4	.	.	PUNCT
inlawrev-3405	411	1	i	i	PRON
inlawrev-3405	411	2	d.	d.	PROPN
inlawrev-3405	411	3	532	532	NUM
inlawrev-3405	411	4	indiana	indiana	PROPN
inlawrev-3405	411	5	law	law	PROPN
inlawrev-3405	411	6	review	review	NOUN
inlawrev-3405	411	7	[	[	X
inlawrev-3405	411	8	vol	vol	NOUN
inlawrev-3405	411	9	.	.	PUNCT
inlawrev-3405	412	1	33:517	33:517	NUM
inlawrev-3405	412	2	shown	show	VERB
inlawrev-3405	412	3	for	for	ADP
inlawrev-3405	412	4	the	the	DET
inlawrev-3405	412	5	investment	investment	NOUN
inlawrev-3405	412	6	(	(	PUNCT
inlawrev-3405	412	7	which	which	PRON
inlawrev-3405	412	8	would	would	AUX
inlawrev-3405	412	9	limit	limit	VERB
inlawrev-3405	412	10	the	the	DET
inlawrev-3405	412	11	loss	loss	NOUN
inlawrev-3405	412	12	deduction	deduction	NOUN
inlawrev-3405	412	13	)	)	PUNCT
inlawrev-3405	412	14	,	,	PUNCT
inlawrev-3405	412	15	and	and	CCONJ
inlawrev-3405	412	16	that	that	SCONJ
inlawrev-3405	412	17	any	any	DET
inlawrev-3405	412	18	loss	loss	NOUN
inlawrev-3405	412	19	would	would	AUX
inlawrev-3405	412	20	be	be	AUX
inlawrev-3405	412	21	limited	limit	VERB
inlawrev-3405	412	22	by	by	ADP
inlawrev-3405	412	23	section	section	NOUN
inlawrev-3405	412	24	465	465	NUM
inlawrev-3405	412	25	of	of	ADP
inlawrev-3405	412	26	the	the	DET
inlawrev-3405	412	27	code.^	code.^	PROPN
inlawrev-3405	412	28	°	°	NOUN
inlawrev-3405	412	29	the	the	DET
inlawrev-3405	412	30	scars	scar	NOUN
inlawrev-3405	412	31	filed	file	VERB
inlawrev-3405	412	32	a	a	DET
inlawrev-3405	412	33	petition	petition	NOUN
inlawrev-3405	412	34	with	with	ADP
inlawrev-3405	412	35	the	the	DET
inlawrev-3405	412	36	tax	tax	NOUN
inlawrev-3405	412	37	court	court	NOUN
inlawrev-3405	412	38	in	in	ADP
inlawrev-3405	412	39	which	which	PRON
inlawrev-3405	412	40	they	they	PRON
inlawrev-3405	412	41	alleged	allege	VERB
inlawrev-3405	412	42	that	that	SCONJ
inlawrev-3405	412	43	they	they	PRON
inlawrev-3405	412	44	had	have	AUX
inlawrev-3405	412	45	never	never	ADV
inlawrev-3405	412	46	had	have	VERB
inlawrev-3405	412	47	any	any	DET
inlawrev-3405	412	48	interest	interest	NOUN
inlawrev-3405	412	49	in	in	ADP
inlawrev-3405	412	50	nevada	nevada	PROPN
inlawrev-3405	412	51	mining	mining	NOUN
inlawrev-3405	412	52	,	,	PUNCT
inlawrev-3405	412	53	and	and	CCONJ
inlawrev-3405	412	54	therefore	therefore	ADV
inlawrev-3405	412	55	they	they	PRON
inlawrev-3405	412	56	had	have	AUX
inlawrev-3405	412	57	not	not	PART
inlawrev-3405	412	58	claimed	claim	VERB
inlawrev-3405	412	59	any	any	DET
inlawrev-3405	412	60	deductions	deduction	NOUN
inlawrev-3405	412	61	related	relate	VERB
inlawrev-3405	412	62	to	to	ADP
inlawrev-3405	412	63	nevada	nevada	PROPN
inlawrev-3405	412	64	mining.^	mining.^	PROPN
inlawrev-3405	412	65	*	*	PROPN
inlawrev-3405	412	66	in	in	ADP
inlawrev-3405	412	67	its	its	PRON
inlawrev-3405	412	68	answer	answer	NOUN
inlawrev-3405	412	69	,	,	PUNCT
inlawrev-3405	412	70	the	the	DET
inlawrev-3405	412	71	service	service	NOUN
inlawrev-3405	412	72	simply	simply	ADV
inlawrev-3405	412	73	denied	deny	VERB
inlawrev-3405	412	74	the	the	DET
inlawrev-3405	412	75	allegations	allegation	NOUN
inlawrev-3405	412	76	in	in	ADP
inlawrev-3405	412	77	the	the	DET
inlawrev-3405	412	78	petition.^^	petition.^^	NOUN
inlawrev-3405	412	79	petitioners	petitioner	NOUN
inlawrev-3405	412	80	moved	move	VERB
inlawrev-3405	412	81	to	to	PART
inlawrev-3405	412	82	dismiss	dismiss	VERB
inlawrev-3405	412	83	for	for	ADP
inlawrev-3405	412	84	lack	lack	NOUN
inlawrev-3405	412	85	ofjurisdiction	ofjurisdiction	NOUN
inlawrev-3405	412	86	,	,	PUNCT
inlawrev-3405	412	87	alternatively	alternatively	ADV
inlawrev-3405	412	88	arguing	argue	VERB
inlawrev-3405	412	89	:	:	PUNCT
inlawrev-3405	412	90	(	(	PUNCT
inlawrev-3405	412	91	1	1	X
inlawrev-3405	412	92	)	)	PUNCT
inlawrev-3405	412	93	no	no	DET
inlawrev-3405	412	94	"	"	PUNCT
inlawrev-3405	412	95	determination	determination	NOUN
inlawrev-3405	412	96	"	"	PUNCT
inlawrev-3405	412	97	of	of	ADP
inlawrev-3405	412	98	a	a	DET
inlawrev-3405	412	99	deficiency	deficiency	NOUN
inlawrev-3405	412	100	was	be	AUX
inlawrev-3405	412	101	made	make	VERB
inlawrev-3405	412	102	by	by	ADP
inlawrev-3405	412	103	the	the	DET
inlawrev-3405	412	104	purported	purport	VERB
inlawrev-3405	412	105	statutory	statutory	ADJ
inlawrev-3405	412	106	notice	notice	NOUN
inlawrev-3405	412	107	;	;	PUNCT
inlawrev-3405	412	108	(	(	PUNCT
inlawrev-3405	412	109	2	2	X
inlawrev-3405	412	110	)	)	PUNCT
inlawrev-3405	412	111	that	that	SCONJ
inlawrev-3405	412	112	if	if	SCONJ
inlawrev-3405	412	113	a	a	DET
inlawrev-3405	412	114	"	"	PUNCT
inlawrev-3405	412	115	determination	determination	NOUN
inlawrev-3405	412	116	"	"	PUNCT
inlawrev-3405	412	117	had	have	AUX
inlawrev-3405	412	118	been	be	AUX
inlawrev-3405	412	119	made	make	VERB
inlawrev-3405	412	120	,	,	PUNCT
inlawrev-3405	412	121	no	no	DET
inlawrev-3405	412	122	notice	notice	NOUN
inlawrev-3405	412	123	of	of	ADP
inlawrev-3405	412	124	that	that	DET
inlawrev-3405	412	125	determination	determination	NOUN
inlawrev-3405	412	126	had	have	AUX
inlawrev-3405	412	127	been	be	AUX
inlawrev-3405	412	128	sent	send	VERB
inlawrev-3405	412	129	to	to	ADP
inlawrev-3405	412	130	the	the	DET
inlawrev-3405	412	131	petitioners	petitioner	NOUN
inlawrev-3405	412	132	;	;	PUNCT
inlawrev-3405	412	133	and	and	CCONJ
inlawrev-3405	412	134	(	(	PUNCT
inlawrev-3405	412	135	3	3	X
inlawrev-3405	412	136	)	)	PUNCT
inlawrev-3405	412	137	the	the	DET
inlawrev-3405	412	138	purported	purport	VERB
inlawrev-3405	412	139	notice	notice	NOUN
inlawrev-3405	412	140	improperly	improperly	ADV
inlawrev-3405	412	141	advised	advise	VERB
inlawrev-3405	412	142	of	of	ADP
inlawrev-3405	412	143	an	an	DET
inlawrev-3405	412	144	assessment	assessment	NOUN
inlawrev-3405	412	145	concurrently	concurrently	ADV
inlawrev-3405	412	146	with	with	ADP
inlawrev-3405	412	147	the	the	PRON
inlawrev-3405	412	148	notice.^^	notice.^^	NOUN
inlawrev-3405	412	149	any	any	PRON
inlawrev-3405	412	150	of	of	ADP
inlawrev-3405	412	151	these	these	DET
inlawrev-3405	412	152	issues	issue	NOUN
inlawrev-3405	412	153	would	would	AUX
inlawrev-3405	412	154	be	be	AUX
inlawrev-3405	412	155	fatal	fatal	ADJ
inlawrev-3405	412	156	to	to	ADP
inlawrev-3405	412	157	the	the	DET
inlawrev-3405	412	158	validity	validity	NOUN
inlawrev-3405	412	159	of	of	ADP
inlawrev-3405	412	160	the	the	DET
inlawrev-3405	412	161	purported	purport	VERB
inlawrev-3405	412	162	notice.^	notice.^	NOUN
inlawrev-3405	412	163	*	*	PUNCT
inlawrev-3405	412	164	in	in	ADP
inlawrev-3405	412	165	response	response	NOUN
inlawrev-3405	412	166	to	to	ADP
inlawrev-3405	412	167	petitioners	petitioner	NOUN
inlawrev-3405	412	168	'	'	PART
inlawrev-3405	412	169	motion	motion	NOUN
inlawrev-3405	412	170	to	to	PART
inlawrev-3405	412	171	dismiss	dismiss	VERB
inlawrev-3405	412	172	,	,	PUNCT
inlawrev-3405	412	173	the	the	DET
inlawrev-3405	412	174	service	service	NOUN
inlawrev-3405	412	175	conceded	concede	VERB
inlawrev-3405	412	176	that	that	SCONJ
inlawrev-3405	412	177	the	the	DET
inlawrev-3405	412	178	petitioners	petitioner	NOUN
inlawrev-3405	412	179	never	never	ADV
inlawrev-3405	412	180	had	have	VERB
inlawrev-3405	412	181	any	any	DET
inlawrev-3405	412	182	interest	interest	NOUN
inlawrev-3405	412	183	in	in	ADP
inlawrev-3405	412	184	any	any	DET
inlawrev-3405	412	185	mining	mining	NOUN
inlawrev-3405	412	186	partnership	partnership	NOUN
inlawrev-3405	412	187	or	or	CCONJ
inlawrev-3405	412	188	activity.^^	activity.^^	NOUN
inlawrev-3405	412	189	then	then	ADV
inlawrev-3405	412	190	the	the	DET
inlawrev-3405	412	191	petitioners	petitioner	NOUN
inlawrev-3405	412	192	moved	move	VERB
inlawrev-3405	412	193	for	for	ADP
inlawrev-3405	412	194	summary	summary	NOUN
inlawrev-3405	412	195	judgment	judgment	NOUN
inlawrev-3405	412	196	based	base	VERB
inlawrev-3405	412	197	on	on	ADP
inlawrev-3405	412	198	the	the	DET
inlawrev-3405	412	199	service	service	NOUN
inlawrev-3405	412	200	's	's	PART
inlawrev-3405	412	201	concession.^^	concession.^^	NOUN
inlawrev-3405	412	202	the	the	DET
inlawrev-3405	412	203	service	service	NOUN
inlawrev-3405	412	204	then	then	ADV
inlawrev-3405	412	205	moved	move	VERB
inlawrev-3405	412	206	for	for	ADP
inlawrev-3405	412	207	leave	leave	NOUN
inlawrev-3405	412	208	to	to	PART
inlawrev-3405	412	209	amend	amend	VERB
inlawrev-3405	412	210	its	its	PRON
inlawrev-3405	412	211	answer	answer	NOUN
inlawrev-3405	412	212	,	,	PUNCT
inlawrev-3405	412	213	to	to	PART
inlawrev-3405	412	214	state	state	VERB
inlawrev-3405	412	215	the	the	DET
inlawrev-3405	412	216	correct	correct	ADJ
inlawrev-3405	412	217	(	(	PUNCT
inlawrev-3405	412	218	and	and	CCONJ
inlawrev-3405	412	219	much	much	ADV
inlawrev-3405	412	220	smaller	small	ADJ
inlawrev-3405	412	221	deficiency	deficiency	NOUN
inlawrev-3405	412	222	)	)	PUNCT
inlawrev-3405	412	223	due	due	ADP
inlawrev-3405	412	224	to	to	ADP
inlawrev-3405	412	225	a	a	DET
inlawrev-3405	412	226	disallowance	disallowance	NOUN
inlawrev-3405	412	227	of	of	ADP
inlawrev-3405	412	228	deductions	deduction	NOUN
inlawrev-3405	412	229	attributable	attributable	ADJ
inlawrev-3405	412	230	to	to	ADP
inlawrev-3405	412	231	a	a	DET
inlawrev-3405	412	232	completely	completely	ADV
inlawrev-3405	412	233	different	different	ADJ
inlawrev-3405	412	234	tax	tax	NOUN
inlawrev-3405	412	235	shelter	shelter	NOUN
inlawrev-3405	412	236	.	.	PUNCT
inlawrev-3405	413	1	it	it	PRON
inlawrev-3405	413	2	admitted	admit	VERB
inlawrev-3405	413	3	that	that	SCONJ
inlawrev-3405	413	4	the	the	DET
inlawrev-3405	413	5	error	error	NOUN
inlawrev-3405	413	6	was	be	AUX
inlawrev-3405	413	7	made	make	VERB
inlawrev-3405	413	8	by	by	ADP
inlawrev-3405	413	9	its	its	PRON
inlawrev-3405	413	10	agent	agent	NOUN
inlawrev-3405	413	11	who	who	PRON
inlawrev-3405	413	12	erroneously	erroneously	ADV
inlawrev-3405	413	13	entered	enter	VERB
inlawrev-3405	413	14	the	the	DET
inlawrev-3405	413	15	wrong	wrong	ADJ
inlawrev-3405	413	16	tax	tax	NOUN
inlawrev-3405	413	17	shelter	shelter	NOUN
inlawrev-3405	413	18	number	number	NOUN
inlawrev-3405	413	19	into	into	ADP
inlawrev-3405	413	20	the	the	DET
inlawrev-3405	413	21	service	service	NOUN
inlawrev-3405	413	22	's	's	PART
inlawrev-3405	413	23	computer.^^	computer.^^	PUNCT
inlawrev-3405	413	24	the	the	DET
inlawrev-3405	413	25	tax	tax	NOUN
inlawrev-3405	413	26	court	court	NOUN
inlawrev-3405	413	27	held	hold	VERB
inlawrev-3405	413	28	that	that	SCONJ
inlawrev-3405	413	29	the	the	DET
inlawrev-3405	413	30	statutory	statutory	ADJ
inlawrev-3405	413	31	notice	notice	NOUN
inlawrev-3405	413	32	sent	send	VERB
inlawrev-3405	413	33	to	to	ADP
inlawrev-3405	413	34	the	the	DET
inlawrev-3405	413	35	scars	scar	NOUN
inlawrev-3405	413	36	conferred	confer	VERB
inlawrev-3405	413	37	jurisdiction	jurisdiction	NOUN
inlawrev-3405	413	38	,	,	PUNCT
inlawrev-3405	413	39	even	even	ADV
inlawrev-3405	413	40	though	though	SCONJ
inlawrev-3405	413	41	it	it	PRON
inlawrev-3405	413	42	purported	purport	VERB
inlawrev-3405	413	43	to	to	PART
inlawrev-3405	413	44	deny	deny	VERB
inlawrev-3405	413	45	a	a	DET
inlawrev-3405	413	46	deduction	deduction	NOUN
inlawrev-3405	413	47	not	not	PART
inlawrev-3405	413	48	claimed	claim	VERB
inlawrev-3405	413	49	by	by	ADP
inlawrev-3405	413	50	the	the	DET
inlawrev-3405	413	51	taxpayers	taxpayer	NOUN
inlawrev-3405	413	52	and	and	CCONJ
inlawrev-3405	413	53	even	even	ADV
inlawrev-3405	413	54	though	though	SCONJ
inlawrev-3405	413	55	the	the	DET
inlawrev-3405	413	56	service	service	NOUN
inlawrev-3405	413	57	had	have	AUX
inlawrev-3405	413	58	stated	state	VERB
inlawrev-3405	413	59	in	in	ADP
inlawrev-3405	413	60	its	its	PRON
inlawrev-3405	413	61	notice	notice	NOUN
inlawrev-3405	413	62	that	that	SCONJ
inlawrev-3405	413	63	it	it	PRON
inlawrev-3405	413	64	did	do	AUX
inlawrev-3405	413	65	not	not	PART
inlawrev-3405	413	66	base	base	VERB
inlawrev-3405	413	67	its	its	PRON
inlawrev-3405	413	68	determination	determination	NOUN
inlawrev-3405	413	69	ofthe	ofthe	NOUN
inlawrev-3405	413	70	deficiency	deficiency	NOUN
inlawrev-3405	413	71	on	on	ADP
inlawrev-3405	413	72	the	the	DET
inlawrev-3405	413	73	taxpayers	taxpayer	NOUN
inlawrev-3405	413	74	'	'	PART
inlawrev-3405	413	75	return	return	NOUN
inlawrev-3405	413	76	(	(	PUNCT
inlawrev-3405	413	77	since	since	SCONJ
inlawrev-3405	413	78	it	it	PRON
inlawrev-3405	413	79	did	do	AUX
inlawrev-3405	413	80	not	not	PART
inlawrev-3405	413	81	have	have	VERB
inlawrev-3405	413	82	that	that	PRON
inlawrev-3405	413	83	retum).^^	retum).^^	SCONJ
inlawrev-3405	413	84	the	the	DET
inlawrev-3405	413	85	court	court	NOUN
inlawrev-3405	413	86	held	hold	VERB
inlawrev-3405	413	87	that	that	SCONJ
inlawrev-3405	413	88	because	because	SCONJ
inlawrev-3405	413	89	no	no	DET
inlawrev-3405	413	90	particular	particular	ADJ
inlawrev-3405	413	91	form	form	NOUN
inlawrev-3405	413	92	is	be	AUX
inlawrev-3405	413	93	required	require	VERB
inlawrev-3405	413	94	for	for	ADP
inlawrev-3405	413	95	a	a	DET
inlawrev-3405	413	96	statutory	statutory	ADJ
inlawrev-3405	413	97	notice	notice	NOUN
inlawrev-3405	413	98	,	,	PUNCT
inlawrev-3405	413	99	as	as	ADV
inlawrev-3405	413	100	long	long	ADV
inlawrev-3405	413	101	as	as	ADP
inlawrev-3405	413	102	(	(	PUNCT
inlawrev-3405	413	103	1	1	X
inlawrev-3405	413	104	)	)	PUNCT
inlawrev-3405	413	105	the	the	DET
inlawrev-3405	413	106	taxpayer	taxpayer	NOUN
inlawrev-3405	413	107	's	's	PART
inlawrev-3405	413	108	name	name	NOUN
inlawrev-3405	413	109	,	,	PUNCT
inlawrev-3405	413	110	(	(	PUNCT
inlawrev-3405	413	111	2	2	X
inlawrev-3405	413	112	)	)	PUNCT
inlawrev-3405	413	113	social	social	ADJ
inlawrev-3405	413	114	security	security	NOUN
inlawrev-3405	413	115	number	number	NOUN
inlawrev-3405	413	116	,	,	PUNCT
inlawrev-3405	413	117	(	(	PUNCT
inlawrev-3405	413	118	3	3	X
inlawrev-3405	413	119	)	)	PUNCT
inlawrev-3405	413	120	the	the	DET
inlawrev-3405	413	121	taxable	taxable	ADJ
inlawrev-3405	413	122	year	year	NOUN
inlawrev-3405	413	123	or	or	CCONJ
inlawrev-3405	413	124	years	year	NOUN
inlawrev-3405	413	125	involved	involve	VERB
inlawrev-3405	413	126	and	and	CCONJ
inlawrev-3405	413	127	(	(	PUNCT
inlawrev-3405	413	128	4	4	X
inlawrev-3405	413	129	)	)	PUNCT
inlawrev-3405	413	130	an	an	DET
inlawrev-3405	413	131	amount	amount	NOUN
inlawrev-3405	413	132	ofa	ofa	PROPN
inlawrev-3405	413	133	deficiency	deficiency	NOUN
inlawrev-3405	413	134	are	be	AUX
inlawrev-3405	413	135	stated	state	VERB
inlawrev-3405	413	136	on	on	ADP
inlawrev-3405	413	137	the	the	DET
inlawrev-3405	413	138	document	document	NOUN
inlawrev-3405	413	139	,	,	PUNCT
inlawrev-3405	413	140	it	it	PRON
inlawrev-3405	413	141	qualifies	qualify	VERB
inlawrev-3405	413	142	as	as	ADP
inlawrev-3405	413	143	a	a	DET
inlawrev-3405	413	144	valid	valid	ADJ
inlawrev-3405	413	145	statutory	statutory	ADJ
inlawrev-3405	413	146	notice.^^	notice.^^	NOUN
inlawrev-3405	413	147	the	the	DET
inlawrev-3405	413	148	court	court	NOUN
inlawrev-3405	413	149	also	also	ADV
inlawrev-3405	413	150	permitted	permit	VERB
inlawrev-3405	413	151	the	the	DET
inlawrev-3405	413	152	service	service	NOUN
inlawrev-3405	413	153	to	to	PART
inlawrev-3405	413	154	amend	amend	VERB
inlawrev-3405	413	155	its	its	PRON
inlawrev-3405	413	156	answer.^^	answer.^^	PUNCT
inlawrev-3405	413	157	this	this	DET
inlawrev-3405	413	158	amended	amend	VERB
inlawrev-3405	413	159	answer	answer	NOUN
inlawrev-3405	413	160	was	be	AUX
inlawrev-3405	413	161	filed	file	VERB
inlawrev-3405	413	162	after	after	ADP
inlawrev-3405	413	163	the	the	DET
inlawrev-3405	413	164	statute	statute	NOUN
inlawrev-3405	413	165	of	of	ADP
inlawrev-3405	413	166	limitations	limitation	NOUN
inlawrev-3405	413	167	for	for	ADP
inlawrev-3405	413	168	the	the	DET
inlawrev-3405	413	169	year	year	NOUN
inlawrev-3405	413	170	in	in	ADP
inlawrev-3405	413	171	issue	issue	NOUN
inlawrev-3405	413	172	had	have	AUX
inlawrev-3405	413	173	expired.^^	expired.^^	NOUN
inlawrev-3405	413	174	in	in	ADP
inlawrev-3405	413	175	effect	effect	NOUN
inlawrev-3405	413	176	,	,	PUNCT
inlawrev-3405	413	177	the	the	DET
inlawrev-3405	413	178	court	court	NOUN
inlawrev-3405	413	179	's	's	PART
inlawrev-3405	413	180	opinion	opinion	NOUN
inlawrev-3405	413	181	permits	permit	VERB
inlawrev-3405	413	182	the	the	DET
inlawrev-3405	413	183	service	service	NOUN
inlawrev-3405	413	184	to	to	PART
inlawrev-3405	413	185	avoid	avoid	VERB
inlawrev-3405	413	186	the	the	DET
inlawrev-3405	413	187	statute	statute	NOUN
inlawrev-3405	413	188	80	80	NUM
inlawrev-3405	413	189	.	.	PUNCT
inlawrev-3405	414	1	see	see	VERB
inlawrev-3405	414	2	i	i	PRON
inlawrev-3405	414	3	d.	d.	PROPN
inlawrev-3405	414	4	at	at	ADP
inlawrev-3405	414	5	857	857	NUM
inlawrev-3405	414	6	-	-	SYM
inlawrev-3405	414	7	58	58	NUM
inlawrev-3405	414	8	.	.	PUNCT
inlawrev-3405	415	1	81	81	NUM
inlawrev-3405	415	2	.	.	PUNCT
inlawrev-3405	416	1	see	see	VERB
inlawrev-3405	416	2	i	i	PRON
inlawrev-3405	416	3	d.	d.	PROPN
inlawrev-3405	416	4	2x^5^.	2x^5^.	PROPN
inlawrev-3405	416	5	82	82	NUM
inlawrev-3405	416	6	.	.	PUNCT
inlawrev-3405	417	1	see	see	VERB
inlawrev-3405	417	2	i	i	PRON
inlawrev-3405	417	3	d.	d.	PROPN
inlawrev-3405	417	4	83	83	NUM
inlawrev-3405	417	5	.	.	PUNCT
inlawrev-3405	418	1	see	see	VERB
inlawrev-3405	418	2	i	i	PRON
inlawrev-3405	418	3	d.	d.	PROPN
inlawrev-3405	418	4	84	84	NUM
inlawrev-3405	418	5	.	.	PUNCT
inlawrev-3405	419	1	see	see	VERB
inlawrev-3405	419	2	i	i	PRON
inlawrev-3405	419	3	d.	d.	PROPN
inlawrev-3405	419	4	85	85	NUM
inlawrev-3405	419	5	.	.	PUNCT
inlawrev-3405	420	1	see	see	VERB
inlawrev-3405	420	2	i	i	PRON
inlawrev-3405	420	3	d.	d.	PROPN
inlawrev-3405	420	4	86	86	NUM
inlawrev-3405	420	5	.	.	PUNCT
inlawrev-3405	421	1	see	see	VERB
inlawrev-3405	421	2	i	i	PRON
inlawrev-3405	421	3	d	d	PROPN
inlawrev-3405	421	4	at	at	ADP
inlawrev-3405	421	5	858	858	NUM
inlawrev-3405	421	6	-	-	SYM
inlawrev-3405	421	7	59	59	NUM
inlawrev-3405	421	8	.	.	PUNCT
inlawrev-3405	422	1	87	87	NUM
inlawrev-3405	422	2	.	.	PUNCT
inlawrev-3405	423	1	see	see	VERB
inlawrev-3405	423	2	i	i	PRON
inlawrev-3405	423	3	d.	d.	PROPN
inlawrev-3405	423	4	at	at	ADP
inlawrev-3405	423	5	859	859	NUM
inlawrev-3405	423	6	.	.	PROPN
inlawrev-3405	423	7	88	88	NUM
inlawrev-3405	423	8	.	.	PUNCT
inlawrev-3405	424	1	see	see	VERB
inlawrev-3405	424	2	i	i	PRON
inlawrev-3405	424	3	d	d	PROPN
inlawrev-3405	424	4	at	at	ADP
inlawrev-3405	424	5	858	858	NUM
inlawrev-3405	424	6	-	-	SYM
inlawrev-3405	424	7	62	62	NUM
inlawrev-3405	424	8	.	.	PUNCT
inlawrev-3405	425	1	89	89	NUM
inlawrev-3405	425	2	.	.	PUNCT
inlawrev-3405	426	1	see	see	VERB
inlawrev-3405	426	2	i	i	PRON
inlawrev-3405	426	3	d.	d.	PROPN
inlawrev-3405	426	4	at	at	ADP
inlawrev-3405	426	5	860	860	NUM
inlawrev-3405	426	6	.	.	PUNCT
inlawrev-3405	427	1	90	90	NUM
inlawrev-3405	427	2	.	.	PUNCT
inlawrev-3405	428	1	see	see	VERB
inlawrev-3405	428	2	i	i	PRON
inlawrev-3405	428	3	d.	d.	PROPN
inlawrev-3405	428	4	at	at	ADP
inlawrev-3405	428	5	863	863	NUM
inlawrev-3405	428	6	-	-	SYM
inlawrev-3405	428	7	64	64	NUM
inlawrev-3405	428	8	.	.	PUNCT
inlawrev-3405	428	9	91	91	NUM
inlawrev-3405	428	10	.	.	PUNCT
inlawrev-3405	429	1	the	the	DET
inlawrev-3405	429	2	statute	statute	NOUN
inlawrev-3405	429	3	of	of	ADP
inlawrev-3405	429	4	limitations	limitation	NOUN
inlawrev-3405	429	5	expired	expire	VERB
inlawrev-3405	429	6	on	on	ADP
inlawrev-3405	429	7	september	september	PROPN
inlawrev-3405	429	8	3	3	NUM
inlawrev-3405	429	9	,	,	PUNCT
inlawrev-3405	429	10	1982	1982	NUM
inlawrev-3405	429	11	(	(	PUNCT
inlawrev-3405	429	12	taxpayers	taxpayer	NOUN
inlawrev-3405	429	13	had	have	AUX
inlawrev-3405	429	14	received	receive	VERB
inlawrev-3405	429	15	an	an	DET
inlawrev-3405	429	16	extension	extension	NOUN
inlawrev-3405	429	17	oftime	oftime	NOUN
inlawrev-3405	429	18	to	to	PART
inlawrev-3405	429	19	file	file	VERB
inlawrev-3405	429	20	)	)	PUNCT
inlawrev-3405	429	21	;	;	PUNCT
inlawrev-3405	429	22	respondent	respondent	NOUN
inlawrev-3405	429	23	's	's	PART
inlawrev-3405	429	24	motion	motion	NOUN
inlawrev-3405	429	25	for	for	ADP
inlawrev-3405	429	26	leave	leave	NOUN
inlawrev-3405	429	27	to	to	PART
inlawrev-3405	429	28	amend	amend	VERB
inlawrev-3405	429	29	was	be	AUX
inlawrev-3405	429	30	filed	file	VERB
inlawrev-3405	429	31	april	april	PROPN
inlawrev-3405	429	32	5	5	NUM
inlawrev-3405	429	33	,	,	PUNCT
inlawrev-3405	429	34	1983	1983	NUM
inlawrev-3405	429	35	.	.	PUNCT
inlawrev-3405	430	1	see	see	VERB
inlawrev-3405	430	2	i	i	PRON
inlawrev-3405	430	3	d.	d.	PROPN
inlawrev-3405	430	4	at	at	ADP
inlawrev-3405	430	5	858	858	NUM
inlawrev-3405	430	6	.	.	PUNCT
inlawrev-3405	431	1	i	i	PRON
inlawrev-3405	431	2	2000	2000	NUM
inlawrev-3405	431	3	]	]	PUNCT
inlawrev-3405	431	4	critique	critique	NOUN
inlawrev-3405	431	5	of	of	ADP
inlawrev-3405	431	6	the	the	DET
inlawrev-3405	431	7	irs	irs	PROPN
inlawrev-3405	431	8	533	533	NUM
inlawrev-3405	431	9	of	of	ADP
inlawrev-3405	431	10	limitations	limitation	NOUN
inlawrev-3405	431	11	by	by	ADP
inlawrev-3405	431	12	sending	send	VERB
inlawrev-3405	431	13	a	a	DET
inlawrev-3405	431	14	generic	generic	ADJ
inlawrev-3405	431	15	letter	letter	NOUN
inlawrev-3405	431	16	with	with	ADP
inlawrev-3405	431	17	no	no	DET
inlawrev-3405	431	18	details	detail	NOUN
inlawrev-3405	431	19	,	,	PUNCT
inlawrev-3405	431	20	informing	inform	VERB
inlawrev-3405	431	21	the	the	DET
inlawrev-3405	431	22	taxpayer	taxpayer	NOUN
inlawrev-3405	431	23	that	that	SCONJ
inlawrev-3405	431	24	the	the	DET
inlawrev-3405	431	25	service	service	NOUN
inlawrev-3405	431	26	intends	intend	VERB
inlawrev-3405	431	27	to	to	PART
inlawrev-3405	431	28	assess	assess	VERB
inlawrev-3405	431	29	taxes	taxis	NOUN
inlawrev-3405	431	30	against	against	ADP
inlawrev-3405	431	31	him	he	PRON
inlawrev-3405	431	32	,	,	PUNCT
inlawrev-3405	431	33	and	and	CCONJ
inlawrev-3405	431	34	assuming	assume	VERB
inlawrev-3405	431	35	that	that	SCONJ
inlawrev-3405	431	36	the	the	DET
inlawrev-3405	431	37	court	court	NOUN
inlawrev-3405	431	38	will	will	AUX
inlawrev-3405	431	39	permit	permit	VERB
inlawrev-3405	431	40	the	the	DET
inlawrev-3405	431	41	service	service	NOUN
inlawrev-3405	431	42	to	to	PART
inlawrev-3405	431	43	amend	amend	VERB
inlawrev-3405	431	44	its	its	PRON
inlawrev-3405	431	45	answer	answer	NOUN
inlawrev-3405	431	46	to	to	PART
inlawrev-3405	431	47	conform	conform	VERB
inlawrev-3405	431	48	to	to	ADP
inlawrev-3405	431	49	the	the	DET
inlawrev-3405	431	50	correct	correct	ADJ
inlawrev-3405	431	51	facts	fact	NOUN
inlawrev-3405	431	52	,	,	PUNCT
inlawrev-3405	431	53	as	as	SCONJ
inlawrev-3405	431	54	it	it	PRON
inlawrev-3405	431	55	did	do	VERB
inlawrev-3405	431	56	in	in	ADP
inlawrev-3405	431	57	scar^^	scar^^	NUM
inlawrev-3405	431	58	the	the	DET
inlawrev-3405	431	59	tax	tax	NOUN
inlawrev-3405	431	60	court	court	NOUN
inlawrev-3405	431	61	held	hold	VERB
inlawrev-3405	431	62	that	that	DET
inlawrev-3405	431	63	i.r.c	i.r.c	NOUN
inlawrev-3405	431	64	.	.	PUNCT
inlawrev-3405	432	1	§	§	PROPN
inlawrev-3405	432	2	6212	6212	NUM
inlawrev-3405	432	3	is	be	AUX
inlawrev-3405	432	4	purely	purely	ADV
inlawrev-3405	432	5	procedural	procedural	ADJ
inlawrev-3405	432	6	and	and	CCONJ
inlawrev-3405	432	7	has	have	VERB
inlawrev-3405	432	8	no	no	DET
inlawrev-3405	432	9	substantive	substantive	ADJ
inlawrev-3405	432	10	effect.^^	effect.^^	NOUN
inlawrev-3405	433	1	this	this	DET
inlawrev-3405	433	2	position	position	NOUN
inlawrev-3405	433	3	does	do	AUX
inlawrev-3405	433	4	not	not	PART
inlawrev-3405	433	5	require	require	VERB
inlawrev-3405	433	6	the	the	DET
inlawrev-3405	433	7	court	court	NOUN
inlawrev-3405	433	8	to	to	PART
inlawrev-3405	433	9	look	look	VERB
inlawrev-3405	433	10	behind	behind	ADP
inlawrev-3405	433	11	the	the	DET
inlawrev-3405	433	12	notice	notice	NOUN
inlawrev-3405	433	13	of	of	ADP
inlawrev-3405	433	14	deficiency	deficiency	NOUN
inlawrev-3405	433	15	to	to	PART
inlawrev-3405	433	16	see	see	VERB
inlawrev-3405	433	17	if	if	SCONJ
inlawrev-3405	433	18	the	the	DET
inlawrev-3405	433	19	deficiency	deficiency	NOUN
inlawrev-3405	433	20	asserted	assert	VERB
inlawrev-3405	433	21	had	have	AUX
inlawrev-3405	433	22	been	be	AUX
inlawrev-3405	433	23	properly	properly	ADV
inlawrev-3405	433	24	"	"	PUNCT
inlawrev-3405	433	25	determined	determine	VERB
inlawrev-3405	433	26	"	"	PUNCT
inlawrev-3405	433	27	by	by	ADP
inlawrev-3405	433	28	the	the	DET
inlawrev-3405	433	29	service	service	NOUN
inlawrev-3405	433	30	.	.	PUNCT
inlawrev-3405	434	1	however	however	ADV
inlawrev-3405	434	2	,	,	PUNCT
inlawrev-3405	434	3	the	the	DET
inlawrev-3405	434	4	ninth	ninth	ADJ
inlawrev-3405	434	5	circuit	circuit	NOUN
inlawrev-3405	434	6	reversed.^	reversed.^	NOUN
inlawrev-3405	434	7	"	"	PUNCT
inlawrev-3405	434	8	*	*	PUNCT
inlawrev-3405	434	9	while	while	SCONJ
inlawrev-3405	434	10	the	the	DET
inlawrev-3405	434	11	court	court	NOUN
inlawrev-3405	434	12	agreed	agree	VERB
inlawrev-3405	434	13	that	that	SCONJ
inlawrev-3405	434	14	a	a	DET
inlawrev-3405	434	15	statutory	statutory	ADJ
inlawrev-3405	434	16	notice	notice	NOUN
inlawrev-3405	434	17	need	need	AUX
inlawrev-3405	434	18	not	not	PART
inlawrev-3405	434	19	be	be	AUX
inlawrev-3405	434	20	in	in	ADP
inlawrev-3405	434	21	any	any	DET
inlawrev-3405	434	22	particular	particular	ADJ
inlawrev-3405	434	23	form,^^	form,^^	NOUN
inlawrev-3405	434	24	and	and	CCONJ
inlawrev-3405	434	25	need	need	AUX
inlawrev-3405	434	26	not	not	PART
inlawrev-3405	434	27	explain	explain	VERB
inlawrev-3405	434	28	how	how	SCONJ
inlawrev-3405	434	29	the	the	DET
inlawrev-3405	434	30	determinations	determination	NOUN
inlawrev-3405	434	31	were	be	AUX
inlawrev-3405	434	32	made	make	VERB
inlawrev-3405	434	33	,	,	PUNCT
inlawrev-3405	434	34	the	the	DET
inlawrev-3405	434	35	court	court	NOUN
inlawrev-3405	434	36	continued	continue	VERB
inlawrev-3405	434	37	:	:	PUNCT
inlawrev-3405	434	38	"	"	PUNCT
inlawrev-3405	434	39	the	the	DET
inlawrev-3405	434	40	notice	notice	NOUN
inlawrev-3405	434	41	must	must	AUX
inlawrev-3405	434	42	,	,	PUNCT
inlawrev-3405	434	43	however	however	ADV
inlawrev-3405	434	44	,	,	PUNCT
inlawrev-3405	434	45	"	"	PUNCT
inlawrev-3405	434	46	meet	meet	VERB
inlawrev-3405	434	47	certain	certain	ADJ
inlawrev-3405	434	48	substantial	substantial	ADJ
inlawrev-3405	434	49	requirements"^^	requirements"^^	NOUN
inlawrev-3405	434	50	....	....	PUNCT
inlawrev-3405	435	1	"	"	PUNCT
inlawrev-3405	435	2	the	the	DET
inlawrev-3405	435	3	notice	notice	NOUN
inlawrev-3405	435	4	must	must	AUX
inlawrev-3405	435	5	at	at	ADP
inlawrev-3405	435	6	a	a	DET
inlawrev-3405	435	7	minimum	minimum	NOUN
inlawrev-3405	435	8	indicate	indicate	NOUN
inlawrev-3405	435	9	that	that	SCONJ
inlawrev-3405	435	10	the	the	DET
inlawrev-3405	435	11	irs	irs	PROPN
inlawrev-3405	435	12	has	have	AUX
inlawrev-3405	435	13	determined	determine	VERB
inlawrev-3405	435	14	the	the	DET
inlawrev-3405	435	15	amount	amount	NOUN
inlawrev-3405	435	16	of	of	ADP
inlawrev-3405	435	17	the	the	DET
inlawrev-3405	435	18	deficiency	deficiency	NOUN
inlawrev-3405	435	19	.	.	PUNCT
inlawrev-3405	436	1	"	"	PUNCT
inlawrev-3405	436	2	^^	^^	CCONJ
inlawrev-3405	436	3	the	the	DET
inlawrev-3405	436	4	court	court	NOUN
inlawrev-3405	436	5	went	go	VERB
inlawrev-3405	436	6	on	on	ADP
inlawrev-3405	436	7	to	to	ADP
inlawrev-3405	436	8	state	state	NOUN
inlawrev-3405	436	9	that	that	DET
inlawrev-3405	436	10	section	section	NOUN
inlawrev-3405	436	11	6212(a	6212(a	NOUN
inlawrev-3405	436	12	)	)	PUNCT
inlawrev-3405	436	13	"	"	PUNCT
inlawrev-3405	436	14	'	'	PUNCT
inlawrev-3405	436	15	authorizes	authorize	VERB
inlawrev-3405	436	16	'	'	PUNCT
inlawrev-3405	436	17	the	the	DET
inlawrev-3405	436	18	sending	sending	NOUN
inlawrev-3405	436	19	of	of	ADP
inlawrev-3405	436	20	a	a	DET
inlawrev-3405	436	21	deficiency	deficiency	NOUN
inlawrev-3405	436	22	notice	notice	NOUN
inlawrev-3405	436	23	'	'	PUNCT
inlawrev-3405	436	24	[	[	X
inlawrev-3405	436	25	i]f	i]f	ADP
inlawrev-3405	436	26	the	the	DET
inlawrev-3405	436	27	secretary	secretary	NOUN
inlawrev-3405	436	28	determines	determine	VERB
inlawrev-3405	436	29	that	that	SCONJ
inlawrev-3405	436	30	there	there	PRON
inlawrev-3405	436	31	is	be	VERB
inlawrev-3405	436	32	a	a	DET
inlawrev-3405	436	33	deficiency	deficiency	NOUN
inlawrev-3405	436	34	.	.	PUNCT
inlawrev-3405	437	1	'	'	PUNCT
inlawrev-3405	437	2	"	"	PUNCT
inlawrev-3405	437	3	^^	^^	PUNCT
inlawrev-3405	437	4	quoting	quote	VERB
inlawrev-3405	437	5	judge	judge	PROPN
inlawrev-3405	437	6	goff	goff	PROPN
inlawrev-3405	437	7	s	s	PROPN
inlawrev-3405	437	8	dissent	dissent	NOUN
inlawrev-3405	437	9	below	below	ADV
inlawrev-3405	437	10	,	,	PUNCT
inlawrev-3405	437	11	the	the	DET
inlawrev-3405	437	12	appellate	appellate	ADJ
inlawrev-3405	437	13	court	court	NOUN
inlawrev-3405	437	14	held	hold	VERB
inlawrev-3405	437	15	"	"	PUNCT
inlawrev-3405	437	16	[	[	X
inlawrev-3405	437	17	e]ven	e]ven	NOUN
inlawrev-3405	437	18	a	a	DET
inlawrev-3405	437	19	cursory	cursory	NOUN
inlawrev-3405	437	20	review	review	NOUN
inlawrev-3405	437	21	of	of	ADP
inlawrev-3405	437	22	this	this	DET
inlawrev-3405	437	23	provision	provision	NOUN
inlawrev-3405	437	24	[	[	X
inlawrev-3405	437	25	section	section	NOUN
inlawrev-3405	437	26	6212	6212	NUM
inlawrev-3405	437	27	(	(	PUNCT
inlawrev-3405	437	28	a	a	X
inlawrev-3405	437	29	)	)	PUNCT
inlawrev-3405	437	30	]	]	PUNCT
inlawrev-3405	438	1	discloses	disclose	VERB
inlawrev-3405	438	2	that	that	SCONJ
inlawrev-3405	438	3	congress	congress	PROPN
inlawrev-3405	438	4	did	do	AUX
inlawrev-3405	438	5	not	not	PART
inlawrev-3405	438	6	grant	grant	VERB
inlawrev-3405	438	7	the	the	DET
inlawrev-3405	438	8	secretary	secretary	NOUN
inlawrev-3405	438	9	unlimited	unlimited	ADJ
inlawrev-3405	438	10	and	and	CCONJ
inlawrev-3405	438	11	unfettered	unfettered	ADJ
inlawrev-3405	438	12	authority	authority	NOUN
inlawrev-3405	438	13	to	to	PART
inlawrev-3405	438	14	issue	issue	VERB
inlawrev-3405	438	15	notices	notice	NOUN
inlawrev-3405	438	16	of	of	ADP
inlawrev-3405	438	17	deficiency	deficiency	NOUN
inlawrev-3405	438	18	.	.	PUNCT
inlawrev-3405	439	1	"^^	"^^	PUNCT
inlawrev-3405	439	2	in	in	ADP
inlawrev-3405	439	3	addition	addition	NOUN
inlawrev-3405	439	4	,	,	PUNCT
inlawrev-3405	439	5	the	the	DET
inlawrev-3405	439	6	circuit	circuit	NOUN
inlawrev-3405	439	7	court	court	NOUN
inlawrev-3405	439	8	cited	cite	VERB
inlawrev-3405	439	9	with	with	ADP
inlawrev-3405	439	10	approval	approval	NOUN
inlawrev-3405	439	11	a	a	DET
inlawrev-3405	439	12	very	very	ADV
inlawrev-3405	439	13	early	early	ADJ
inlawrev-3405	439	14	opinion	opinion	NOUN
inlawrev-3405	439	15	of	of	ADP
inlawrev-3405	439	16	the	the	DET
inlawrev-3405	439	17	board	board	NOUN
inlawrev-3405	439	18	oftax	oftax	NOUN
inlawrev-3405	439	19	appeals	appeal	NOUN
inlawrev-3405	439	20	,	,	PUNCT
inlawrev-3405	439	21	*	*	PUNCT
inlawrev-3405	439	22	°	°	NOUN
inlawrev-3405	439	23	°	°	NOUN
inlawrev-3405	439	24	wherein	wherein	SCONJ
inlawrev-3405	439	25	the	the	DET
inlawrev-3405	439	26	board	board	NOUN
inlawrev-3405	439	27	"	"	PUNCT
inlawrev-3405	439	28	construed	construe	VERB
inlawrev-3405	439	29	the	the	DET
inlawrev-3405	439	30	meaning	meaning	NOUN
inlawrev-3405	439	31	ofthe	ofthe	ADJ
inlawrev-3405	439	32	term	term	NOUN
inlawrev-3405	439	33	'	'	PUNCT
inlawrev-3405	439	34	determine	determine	NOUN
inlawrev-3405	439	35	'	'	PUNCT
inlawrev-3405	439	36	as	as	SCONJ
inlawrev-3405	439	37	applied	apply	VERB
inlawrev-3405	439	38	to	to	ADP
inlawrev-3405	439	39	deficiency	deficiency	NOUN
inlawrev-3405	439	40	determinations	determination	NOUN
inlawrev-3405	439	41	.	.	PUNCT
inlawrev-3405	440	1	by	by	ADP
inlawrev-3405	440	2	its	its	PRON
inlawrev-3405	440	3	very	very	ADJ
inlawrev-3405	440	4	definition	definition	NOUN
inlawrev-3405	440	5	and	and	CCONJ
inlawrev-3405	440	6	etymology	etymology	NOUN
inlawrev-3405	440	7	the	the	DET
inlawrev-3405	440	8	word	word	NOUN
inlawrev-3405	440	9	'	'	PUNCT
inlawrev-3405	440	10	determination	determination	NOUN
inlawrev-3405	440	11	'	'	PUNCT
inlawrev-3405	440	12	irresistibly	irresistibly	ADV
inlawrev-3405	440	13	connotes	connote	VERB
inlawrev-3405	440	14	consideration	consideration	NOUN
inlawrev-3405	440	15	,	,	PUNCT
inlawrev-3405	440	16	resolution	resolution	NOUN
inlawrev-3405	440	17	,	,	PUNCT
inlawrev-3405	440	18	conclusion	conclusion	NOUN
inlawrev-3405	440	19	,	,	PUNCT
inlawrev-3405	440	20	and	and	CCONJ
inlawrev-3405	440	21	judgment	judgment	NOUN
inlawrev-3405	440	22	.	.	PUNCT
inlawrev-3405	441	1	"^^^	"^^^	PUNCT
inlawrev-3405	442	1	since	since	SCONJ
inlawrev-3405	442	2	the	the	DET
inlawrev-3405	442	3	service	service	NOUN
inlawrev-3405	442	4	cited	cite	VERB
inlawrev-3405	442	5	the	the	DET
inlawrev-3405	442	6	wrong	wrong	ADJ
inlawrev-3405	442	7	shelter	shelter	NOUN
inlawrev-3405	442	8	and	and	CCONJ
inlawrev-3405	442	9	its	its	PRON
inlawrev-3405	442	10	attributes	attribute	NOUN
inlawrev-3405	442	11	and	and	CCONJ
inlawrev-3405	442	12	did	do	AUX
inlawrev-3405	442	13	not	not	PART
inlawrev-3405	442	14	have	have	VERB
inlawrev-3405	442	15	the	the	DET
inlawrev-3405	442	16	tax	tax	NOUN
inlawrev-3405	442	17	return	return	NOUN
inlawrev-3405	442	18	in	in	ADP
inlawrev-3405	442	19	question	question	NOUN
inlawrev-3405	442	20	,	,	PUNCT
inlawrev-3405	442	21	there	there	PRON
inlawrev-3405	442	22	could	could	AUX
inlawrev-3405	442	23	not	not	PART
inlawrev-3405	442	24	have	have	AUX
inlawrev-3405	442	25	been	be	AUX
inlawrev-3405	442	26	the	the	DET
inlawrev-3405	442	27	requisite	requisite	ADJ
inlawrev-3405	442	28	"	"	PUNCT
inlawrev-3405	442	29	determination	determination	NOUN
inlawrev-3405	442	30	.	.	PUNCT
inlawrev-3405	442	31	"	"	PUNCT
inlawrev-3405	443	1	the	the	DET
inlawrev-3405	443	2	"	"	PUNCT
inlawrev-3405	443	3	'	'	PUNCT
inlawrev-3405	443	4	determination	determination	NOUN
inlawrev-3405	443	5	'	'	PUNCT
inlawrev-3405	443	6	requirement	requirement	NOUN
inlawrev-3405	443	7	of	of	ADP
inlawrev-3405	443	8	section	section	NOUN
inlawrev-3405	443	9	6212(a	6212(a	NOUN
inlawrev-3405	443	10	)	)	PUNCT
inlawrev-3405	443	11	has	have	VERB
inlawrev-3405	443	12	substantive	substantive	ADJ
inlawrev-3405	443	13	content	content	NOUN
inlawrev-3405	443	14	.	.	PUNCT
inlawrev-3405	444	1	"^^^	"^^^	PUNCT
inlawrev-3405	445	1	this	this	DET
inlawrev-3405	445	2	appellate	appellate	ADJ
inlawrev-3405	445	3	opinion	opinion	NOUN
inlawrev-3405	445	4	clearly	clearly	ADV
inlawrev-3405	445	5	linked	link	VERB
inlawrev-3405	445	6	the	the	DET
inlawrev-3405	445	7	requirements	requirement	NOUN
inlawrev-3405	445	8	92	92	NUM
inlawrev-3405	445	9	.	.	PUNCT
inlawrev-3405	446	1	in	in	ADP
inlawrev-3405	446	2	his	his	PRON
inlawrev-3405	446	3	dissenting	dissent	VERB
inlawrev-3405	446	4	opinion	opinion	NOUN
inlawrev-3405	446	5	of	of	ADP
inlawrev-3405	446	6	the	the	DET
inlawrev-3405	446	7	tax	tax	NOUN
inlawrev-3405	446	8	court	court	NOUN
inlawrev-3405	446	9	,	,	PUNCT
inlawrev-3405	446	10	judge	judge	NOUN
inlawrev-3405	446	11	sterrett	sterrett	PROPN
inlawrev-3405	446	12	satirically	satirically	ADV
inlawrev-3405	446	13	drafted	draft	VERB
inlawrev-3405	446	14	a	a	DET
inlawrev-3405	446	15	generic	generic	ADJ
inlawrev-3405	446	16	statutory	statutory	ADJ
inlawrev-3405	446	17	notice	notice	NOUN
inlawrev-3405	446	18	illustrating	illustrate	VERB
inlawrev-3405	446	19	how	how	SCONJ
inlawrev-3405	446	20	the	the	DET
inlawrev-3405	446	21	service	service	NOUN
inlawrev-3405	446	22	could	could	AUX
inlawrev-3405	446	23	send	send	VERB
inlawrev-3405	446	24	a	a	DET
inlawrev-3405	446	25	nonspecific	nonspecific	ADJ
inlawrev-3405	446	26	document	document	NOUN
inlawrev-3405	446	27	that	that	PRON
inlawrev-3405	446	28	could	could	AUX
inlawrev-3405	446	29	serve	serve	VERB
inlawrev-3405	446	30	as	as	ADP
inlawrev-3405	446	31	a	a	DET
inlawrev-3405	446	32	valid	valid	ADJ
inlawrev-3405	446	33	statutory	statutory	ADJ
inlawrev-3405	446	34	notice	notice	NOUN
inlawrev-3405	446	35	for	for	ADP
inlawrev-3405	446	36	any	any	DET
inlawrev-3405	446	37	taxpayer	taxpayer	NOUN
inlawrev-3405	446	38	under	under	ADP
inlawrev-3405	446	39	the	the	DET
inlawrev-3405	446	40	majority	majority	NOUN
inlawrev-3405	446	41	view	view	NOUN
inlawrev-3405	446	42	.	.	PUNCT
inlawrev-3405	447	1	see	see	VERB
inlawrev-3405	447	2	i	i	PRON
inlawrev-3405	447	3	d.	d.	PROPN
inlawrev-3405	447	4	at	at	ADP
inlawrev-3405	447	5	869	869	NUM
inlawrev-3405	447	6	.	.	PUNCT
inlawrev-3405	448	1	93	93	NUM
inlawrev-3405	448	2	.	.	PUNCT
inlawrev-3405	449	1	see	see	VERB
inlawrev-3405	449	2	i	i	PRON
inlawrev-3405	449	3	d.	d.	PROPN
inlawrev-3405	449	4	at	at	ADP
inlawrev-3405	449	5	869	869	NUM
inlawrev-3405	449	6	(	(	PUNCT
inlawrev-3405	449	7	sterrett	sterrett	PROPN
inlawrev-3405	449	8	,	,	PUNCT
inlawrev-3405	449	9	j.	j.	PROPN
inlawrev-3405	449	10	,	,	PUNCT
inlawrev-3405	449	11	dissenting	dissent	VERB
inlawrev-3405	449	12	)	)	PUNCT
inlawrev-3405	449	13	.	.	PUNCT
inlawrev-3405	450	1	94	94	X
inlawrev-3405	450	2	.	.	PUNCT
inlawrev-3405	451	1	see	see	VERB
inlawrev-3405	451	2	scar	scar	NOUN
inlawrev-3405	451	3	,	,	PUNCT
inlawrev-3405	451	4	814	814	NUM
inlawrev-3405	451	5	f.2d	f.2d	NOUN
inlawrev-3405	451	6	1363	1363	NUM
inlawrev-3405	451	7	(	(	PUNCT
inlawrev-3405	451	8	9th	9th	ADJ
inlawrev-3405	451	9	cir	cir	NOUN
inlawrev-3405	451	10	.	.	PUNCT
inlawrev-3405	451	11	1987	1987	NUM
inlawrev-3405	451	12	)	)	PUNCT
inlawrev-3405	451	13	.	.	PUNCT
inlawrev-3405	452	1	judge	judge	PROPN
inlawrev-3405	452	2	hall	hall	PROPN
inlawrev-3405	452	3	dissented	dissent	VERB
inlawrev-3405	452	4	.	.	PUNCT
inlawrev-3405	453	1	i	i	PRON
inlawrev-3405	453	2	d	d	PROPN
inlawrev-3405	453	3	at	at	ADP
inlawrev-3405	453	4	1371	1371	NUM
inlawrev-3405	453	5	.	.	PUNCT
inlawrev-3405	454	1	95	95	NUM
inlawrev-3405	454	2	.	.	PUNCT
inlawrev-3405	455	1	seeiddxuei	seeiddxuei	PROPN
inlawrev-3405	455	2	.	.	PUNCT
inlawrev-3405	456	1	96	96	NUM
inlawrev-3405	456	2	.	.	PUNCT
inlawrev-3405	457	1	i	i	PRON
inlawrev-3405	457	2	d.	d.	PROPN
inlawrev-3405	457	3	(	(	PUNCT
inlawrev-3405	457	4	citing	cite	VERB
inlawrev-3405	457	5	abrams	abrams	PROPN
inlawrev-3405	457	6	v.	v.	PROPN
inlawrev-3405	457	7	commissioner	commissioner	PROPN
inlawrev-3405	457	8	,	,	PUNCT
inlawrev-3405	457	9	787	787	NUM
inlawrev-3405	457	10	f.2d	f.2d	NUM
inlawrev-3405	457	11	939	939	NUM
inlawrev-3405	457	12	,	,	PUNCT
inlawrev-3405	457	13	941	941	NUM
inlawrev-3405	457	14	(	(	PUNCT
inlawrev-3405	457	15	4th	4th	ADJ
inlawrev-3405	457	16	cir	cir	NOUN
inlawrev-3405	457	17	.	.	PROPN
inlawrev-3405	457	18	1986	1986	NUM
inlawrev-3405	457	19	)	)	PUNCT
inlawrev-3405	457	20	,	,	PUNCT
inlawrev-3405	457	21	cert	cert	NOUN
inlawrev-3405	457	22	,	,	PUNCT
inlawrev-3405	457	23	denied	deny	VERB
inlawrev-3405	457	24	,	,	PUNCT
inlawrev-3405	457	25	sub	sub	PROPN
inlawrev-3405	457	26	nom	nom	PROPN
inlawrev-3405	457	27	.	.	PROPN
inlawrev-3405	457	28	eggleston	eggleston	PROPN
inlawrev-3405	457	29	v.	v.	PROPN
inlawrev-3405	457	30	commissioner	commissioner	PROPN
inlawrev-3405	457	31	,	,	PUNCT
inlawrev-3405	457	32	479	479	NUM
inlawrev-3405	457	33	u.s	u.s	PROPN
inlawrev-3405	457	34	.	.	PROPN
inlawrev-3405	457	35	882	882	NUM
inlawrev-3405	457	36	(	(	PUNCT
inlawrev-3405	457	37	1986	1986	NUM
inlawrev-3405	457	38	)	)	PUNCT
inlawrev-3405	457	39	)	)	PUNCT
inlawrev-3405	457	40	.	.	PUNCT
inlawrev-3405	458	1	97	97	NUM
inlawrev-3405	458	2	.	.	PUNCT
inlawrev-3405	459	1	i	i	PRON
inlawrev-3405	459	2	d.	d.	PROPN
inlawrev-3405	459	3	(	(	PUNCT
inlawrev-3405	459	4	citing	cite	VERB
inlawrev-3405	459	5	benzvi	benzvi	ADP
inlawrev-3405	459	6	v.	v.	ADP
inlawrev-3405	459	7	commissioner	commissioner	NOUN
inlawrev-3405	459	8	,	,	PUNCT
inlawrev-3405	459	9	787	787	NUM
inlawrev-3405	459	10	f.2d	f.2d	SYM
inlawrev-3405	459	11	1	1	NUM
inlawrev-3405	459	12	54	54	NUM
inlawrev-3405	459	13	1	1	NUM
inlawrev-3405	459	14	,	,	PUNCT
inlawrev-3405	459	15	1	1	NUM
inlawrev-3405	459	16	542	542	NUM
inlawrev-3405	459	17	(	(	PUNCT
inlawrev-3405	459	18	11	11	NUM
inlawrev-3405	459	19	th	th	NUM
inlawrev-3405	459	20	cir	cir	NOUN
inlawrev-3405	459	21	.	.	PUNCT
inlawrev-3405	459	22	)	)	PUNCT
inlawrev-3405	459	23	,	,	PUNCT
inlawrev-3405	459	24	cert	cert	NOUN
inlawrev-3405	459	25	,	,	PUNCT
inlawrev-3405	459	26	denied	deny	VERB
inlawrev-3405	459	27	,	,	PUNCT
inlawrev-3405	459	28	479	479	NUM
inlawrev-3405	459	29	u.s	u.s	PROPN
inlawrev-3405	459	30	.	.	PROPN
inlawrev-3405	459	31	273	273	NUM
inlawrev-3405	459	32	(	(	PUNCT
inlawrev-3405	459	33	1986	1986	NUM
inlawrev-3405	459	34	)	)	PUNCT
inlawrev-3405	459	35	)	)	PUNCT
inlawrev-3405	459	36	.	.	PUNCT
inlawrev-3405	460	1	98	98	NUM
inlawrev-3405	460	2	.	.	PUNCT
inlawrev-3405	461	1	i	i	PRON
inlawrev-3405	461	2	d.	d.	PROPN
inlawrev-3405	461	3	at	at	ADP
inlawrev-3405	461	4	1368	1368	NUM
inlawrev-3405	461	5	.	.	PUNCT
inlawrev-3405	462	1	99	99	NUM
inlawrev-3405	462	2	.	.	PUNCT
inlawrev-3405	463	1	i	i	PRON
inlawrev-3405	463	2	d	d	PROPN
inlawrev-3405	463	3	(	(	PUNCT
inlawrev-3405	463	4	citing	cite	VERB
inlawrev-3405	463	5	scar	scar	NOUN
inlawrev-3405	463	6	,	,	PUNCT
inlawrev-3405	463	7	81	81	NUM
inlawrev-3405	463	8	t.c	t.c	PROPN
inlawrev-3405	463	9	.	.	PROPN
inlawrev-3405	463	10	855	855	NUM
inlawrev-3405	463	11	,	,	PUNCT
inlawrev-3405	463	12	872	872	NUM
inlawrev-3405	463	13	(	(	PUNCT
inlawrev-3405	463	14	1983	1983	NUM
inlawrev-3405	463	15	)	)	PUNCT
inlawrev-3405	463	16	)	)	PUNCT
inlawrev-3405	463	17	.	.	PUNCT
inlawrev-3405	464	1	100	100	NUM
inlawrev-3405	464	2	.	.	X
inlawrev-3405	464	3	terminal	terminal	ADJ
inlawrev-3405	464	4	wine	wine	PROPN
inlawrev-3405	464	5	co	co	NOUN
inlawrev-3405	464	6	v.	v.	PROPN
inlawrev-3405	464	7	commissioner	commissioner	PROPN
inlawrev-3405	464	8	,	,	PUNCT
inlawrev-3405	464	9	1	1	NUM
inlawrev-3405	464	10	b.t.a	b.t.a	NOUN
inlawrev-3405	464	11	.	.	PROPN
inlawrev-3405	464	12	697	697	NUM
inlawrev-3405	464	13	,	,	PUNCT
inlawrev-3405	464	14	701	701	NUM
inlawrev-3405	464	15	(	(	PUNCT
inlawrev-3405	464	16	1925	1925	NUM
inlawrev-3405	464	17	)	)	PUNCT
inlawrev-3405	464	18	.	.	PUNCT
inlawrev-3405	465	1	101	101	NUM
inlawrev-3405	465	2	.	.	PUNCT
inlawrev-3405	466	1	5car	5car	VERB
inlawrev-3405	466	2	,	,	PUNCT
inlawrev-3405	466	3	814f.2datl368	814f.2datl368	NUM
inlawrev-3405	466	4	.	.	PUNCT
inlawrev-3405	467	1	102	102	NUM
inlawrev-3405	467	2	.	.	PUNCT
inlawrev-3405	468	1	see	see	VERB
inlawrev-3405	468	2	i	i	PRON
inlawrev-3405	468	3	d.	d.	PROPN
inlawrev-3405	468	4	at	at	ADP
inlawrev-3405	468	5	1369	1369	NUM
inlawrev-3405	468	6	.	.	PUNCT
inlawrev-3405	469	1	"	"	PUNCT
inlawrev-3405	469	2	to	to	PART
inlawrev-3405	469	3	hold	hold	VERB
inlawrev-3405	469	4	otherwise	otherwise	ADV
inlawrev-3405	469	5	,	,	PUNCT
inlawrev-3405	469	6	would	would	AUX
inlawrev-3405	469	7	read	read	VERB
inlawrev-3405	469	8	the	the	DET
inlawrev-3405	469	9	determination	determination	NOUN
inlawrev-3405	469	10	requirement	requirement	NOUN
inlawrev-3405	469	11	out	out	ADP
inlawrev-3405	469	12	of	of	ADP
inlawrev-3405	469	13	section	section	NOUN
inlawrev-3405	469	14	6212(a	6212(a	NOUN
inlawrev-3405	469	15	)	)	PUNCT
inlawrev-3405	469	16	.	.	PUNCT
inlawrev-3405	469	17	"	"	PUNCT
inlawrev-3405	470	1	i	i	PRON
inlawrev-3405	470	2	d.	d.	VERB
inlawrev-3405	470	3	at	at	ADP
inlawrev-3405	470	4	1370	1370	NUM
inlawrev-3405	470	5	.	.	PUNCT
inlawrev-3405	471	1	534	534	NUM
inlawrev-3405	471	2	indiana	indiana	PROPN
inlawrev-3405	471	3	law	law	PROPN
inlawrev-3405	471	4	review	review	NOUN
inlawrev-3405	471	5	[	[	X
inlawrev-3405	471	6	vol	vol	NOUN
inlawrev-3405	471	7	.	.	PUNCT
inlawrev-3405	472	1	33:517	33:517	NUM
inlawrev-3405	472	2	of	of	ADP
inlawrev-3405	472	3	a	a	DET
inlawrev-3405	472	4	statutory	statutory	ADJ
inlawrev-3405	472	5	notice	notice	NOUN
inlawrev-3405	472	6	to	to	ADP
inlawrev-3405	472	7	the	the	DET
inlawrev-3405	472	8	administrative	administrative	ADJ
inlawrev-3405	472	9	"	"	PUNCT
inlawrev-3405	472	10	determination	determination	NOUN
inlawrev-3405	472	11	"	"	PUNCT
inlawrev-3405	472	12	of	of	ADP
inlawrev-3405	472	13	a	a	DET
inlawrev-3405	472	14	deficiency	deficiency	NOUN
inlawrev-3405	472	15	.	.	PUNCT
inlawrev-3405	473	1	in	in	ADP
inlawrev-3405	473	2	dissent	dissent	NOUN
inlawrev-3405	473	3	,	,	PUNCT
inlawrev-3405	473	4	judge	judge	PROPN
inlawrev-3405	473	5	hall	hall	PROPN
inlawrev-3405	473	6	,	,	PUNCT
inlawrev-3405	473	7	a	a	DET
inlawrev-3405	473	8	former	former	ADJ
inlawrev-3405	473	9	tax	tax	NOUN
inlawrev-3405	473	10	court	court	NOUN
inlawrev-3405	473	11	judge	judge	NOUN
inlawrev-3405	473	12	,	,	PUNCT
inlawrev-3405	473	13	stated	state	VERB
inlawrev-3405	473	14	that	that	SCONJ
inlawrev-3405	473	15	"	"	PUNCT
inlawrev-3405	473	16	the	the	DET
inlawrev-3405	473	17	majority	majority	NOUN
inlawrev-3405	474	1	[	[	X
inlawrev-3405	474	2	opinion	opinion	NOUN
inlawrev-3405	474	3	]	]	PUNCT
inlawrev-3405	474	4	undermines	undermine	VERB
inlawrev-3405	474	5	the	the	DET
inlawrev-3405	474	6	jurisdiction	jurisdiction	NOUN
inlawrev-3405	474	7	of	of	ADP
inlawrev-3405	474	8	the	the	DET
inlawrev-3405	474	9	tax	tax	NOUN
inlawrev-3405	474	10	court	court	NOUN
inlawrev-3405	474	11	by	by	ADP
inlawrev-3405	474	12	constructing	construct	VERB
inlawrev-3405	474	13	a	a	DET
inlawrev-3405	474	14	superfluous	superfluous	ADJ
inlawrev-3405	474	15	yet	yet	CCONJ
inlawrev-3405	474	16	substantial	substantial	ADJ
inlawrev-3405	474	17	hurdle	hurdle	NOUN
inlawrev-3405	474	18	to	to	ADP
inlawrev-3405	474	19	its	its	PRON
inlawrev-3405	474	20	jurisdiction	jurisdiction	NOUN
inlawrev-3405	474	21	.	.	PUNCT
inlawrev-3405	475	1	"*^^	"*^^	NOUN
inlawrev-3405	475	2	the	the	DET
inlawrev-3405	475	3	view	view	NOUN
inlawrev-3405	475	4	ofthe	ofthe	VERB
inlawrev-3405	475	5	ninth	ninth	ADJ
inlawrev-3405	475	6	circuit	circuit	NOUN
inlawrev-3405	475	7	in	in	ADP
inlawrev-3405	475	8	scar	scar	NOUN
inlawrev-3405	475	9	seems	seem	VERB
inlawrev-3405	475	10	correct	correct	ADJ
inlawrev-3405	475	11	.	.	PUNCT
inlawrev-3405	476	1	there	there	PRON
inlawrev-3405	476	2	really	really	ADV
inlawrev-3405	476	3	should	should	AUX
inlawrev-3405	476	4	be	be	AUX
inlawrev-3405	476	5	a	a	DET
inlawrev-3405	476	6	"	"	PUNCT
inlawrev-3405	476	7	determination	determination	NOUN
inlawrev-3405	476	8	"	"	PUNCT
inlawrev-3405	476	9	as	as	SCONJ
inlawrev-3405	476	10	prescribed	prescribe	VERB
inlawrev-3405	476	11	in	in	ADP
inlawrev-3405	476	12	the	the	DET
inlawrev-3405	476	13	statute	statute	NOUN
inlawrev-3405	476	14	and	and	CCONJ
inlawrev-3405	476	15	the	the	DET
inlawrev-3405	476	16	service	service	NOUN
inlawrev-3405	476	17	's	's	PART
inlawrev-3405	476	18	published	publish	VERB
inlawrev-3405	476	19	internal	internal	ADJ
inlawrev-3405	476	20	procedures	procedure	NOUN
inlawrev-3405	476	21	,	,	PUNCT
inlawrev-3405	476	22	and	and	CCONJ
inlawrev-3405	476	23	then	then	ADV
inlawrev-3405	476	24	those	those	DET
inlawrev-3405	476	25	determinations	determination	NOUN
inlawrev-3405	476	26	of	of	ADP
inlawrev-3405	476	27	fact	fact	NOUN
inlawrev-3405	476	28	and	and	CCONJ
inlawrev-3405	476	29	law	law	NOUN
inlawrev-3405	476	30	should	should	AUX
inlawrev-3405	476	31	be	be	AUX
inlawrev-3405	476	32	spelled	spell	VERB
inlawrev-3405	476	33	out	out	ADP
inlawrev-3405	476	34	in	in	ADP
inlawrev-3405	476	35	the	the	DET
inlawrev-3405	476	36	notice	notice	NOUN
inlawrev-3405	476	37	.	.	PUNCT
inlawrev-3405	477	1	this	this	PRON
inlawrev-3405	477	2	is	be	AUX
inlawrev-3405	477	3	necessary	necessary	ADJ
inlawrev-3405	477	4	to	to	PART
inlawrev-3405	477	5	permit	permit	VERB
inlawrev-3405	477	6	fairness	fairness	NOUN
inlawrev-3405	477	7	in	in	ADP
inlawrev-3405	477	8	litigation	litigation	NOUN
inlawrev-3405	477	9	.	.	PUNCT
inlawrev-3405	478	1	the	the	DET
inlawrev-3405	478	2	statutory	statutory	ADJ
inlawrev-3405	478	3	notice	notice	NOUN
inlawrev-3405	478	4	not	not	PART
inlawrev-3405	478	5	only	only	ADV
inlawrev-3405	478	6	confers	confer	NOUN
inlawrev-3405	478	7	jurisdiction	jurisdiction	NOUN
inlawrev-3405	478	8	on	on	ADP
inlawrev-3405	478	9	the	the	DET
inlawrev-3405	478	10	tax	tax	NOUN
inlawrev-3405	478	11	court	court	NOUN
inlawrev-3405	478	12	,	,	PUNCT
inlawrev-3405	478	13	in	in	ADP
inlawrev-3405	478	14	practical	practical	ADJ
inlawrev-3405	478	15	effect	effect	NOUN
inlawrev-3405	478	16	it	it	PRON
inlawrev-3405	478	17	is	be	AUX
inlawrev-3405	478	18	really	really	ADV
inlawrev-3405	478	19	also	also	ADV
inlawrev-3405	478	20	the	the	DET
inlawrev-3405	478	21	initial	initial	ADJ
inlawrev-3405	478	22	pleading	pleading	NOUN
inlawrev-3405	478	23	in	in	ADP
inlawrev-3405	478	24	the	the	DET
inlawrev-3405	478	25	case	case	NOUN
inlawrev-3405	478	26	.	.	PUNCT
inlawrev-3405	479	1	in	in	ADP
inlawrev-3405	479	2	spite	spite	NOUN
inlawrev-3405	479	3	of	of	ADP
inlawrev-3405	479	4	this	this	PRON
inlawrev-3405	479	5	,	,	PUNCT
inlawrev-3405	479	6	the	the	DET
inlawrev-3405	479	7	tax	tax	NOUN
inlawrev-3405	479	8	court	court	NOUN
inlawrev-3405	479	9	has	have	AUX
inlawrev-3405	479	10	limited	limit	VERB
inlawrev-3405	479	11	the	the	DET
inlawrev-3405	479	12	ninth	ninth	ADJ
inlawrev-3405	479	13	circuit	circuit	NOUN
inlawrev-3405	479	14	's	's	PART
inlawrev-3405	479	15	scar	scar	NOUN
inlawrev-3405	479	16	result	result	NOUN
inlawrev-3405	479	17	to	to	ADP
inlawrev-3405	479	18	the	the	DET
inlawrev-3405	479	19	peculiar	peculiar	ADJ
inlawrev-3405	479	20	facts	fact	NOUN
inlawrev-3405	479	21	of	of	ADP
inlawrev-3405	479	22	scar	scar	NOUN
inlawrev-3405	479	23	,	,	PUNCT
inlawrev-3405	479	24	where	where	SCONJ
inlawrev-3405	479	25	the	the	DET
inlawrev-3405	479	26	amount	amount	NOUN
inlawrev-3405	479	27	of	of	ADP
inlawrev-3405	479	28	the	the	DET
inlawrev-3405	479	29	deficiency	deficiency	NOUN
inlawrev-3405	479	30	asserted	assert	VERB
inlawrev-3405	479	31	on	on	ADP
inlawrev-3405	479	32	the	the	DET
inlawrev-3405	479	33	face	face	NOUN
inlawrev-3405	479	34	of	of	ADP
inlawrev-3405	479	35	the	the	DET
inlawrev-3405	479	36	notice	notice	NOUN
inlawrev-3405	479	37	was	be	AUX
inlawrev-3405	479	38	not	not	PART
inlawrev-3405	479	39	that	that	PRON
inlawrev-3405	479	40	of	of	ADP
inlawrev-3405	479	41	the	the	DET
inlawrev-3405	479	42	taxpayer.*^	taxpayer.*^	PROPN
inlawrev-3405	479	43	"	"	PUNCT
inlawrev-3405	479	44	*	*	PUNCT
inlawrev-3405	479	45	indeed	indeed	ADV
inlawrev-3405	479	46	,	,	PUNCT
inlawrev-3405	479	47	apparently	apparently	ADV
inlawrev-3405	479	48	the	the	DET
inlawrev-3405	479	49	ninth	ninth	ADJ
inlawrev-3405	479	50	circuit	circuit	NOUN
inlawrev-3405	479	51	has	have	AUX
inlawrev-3405	479	52	also	also	ADV
inlawrev-3405	479	53	limited	limit	VERB
inlawrev-3405	479	54	scar	scar	NOUN
inlawrev-3405	479	55	to	to	ADP
inlawrev-3405	479	56	its	its	PRON
inlawrev-3405	479	57	facts	fact	NOUN
inlawrev-3405	479	58	.	.	PUNCT
inlawrev-3405	479	59	''	''	PUNCT
inlawrev-3405	479	60	'	'	PUNCT
inlawrev-3405	479	61	there	there	PRON
inlawrev-3405	479	62	seems	seem	VERB
inlawrev-3405	479	63	to	to	PART
inlawrev-3405	479	64	be	be	AUX
inlawrev-3405	479	65	no	no	DET
inlawrev-3405	479	66	valid	valid	ADJ
inlawrev-3405	479	67	policy	policy	NOUN
inlawrev-3405	479	68	reason	reason	NOUN
inlawrev-3405	479	69	to	to	PART
inlawrev-3405	479	70	deny	deny	VERB
inlawrev-3405	479	71	access	access	NOUN
inlawrev-3405	479	72	to	to	ADP
inlawrev-3405	479	73	the	the	DET
inlawrev-3405	479	74	details	detail	NOUN
inlawrev-3405	479	75	ofthe	ofthe	VERB
inlawrev-3405	479	76	calculations	calculation	NOUN
inlawrev-3405	479	77	in	in	ADP
inlawrev-3405	479	78	the	the	DET
inlawrev-3405	479	79	statutory	statutory	ADJ
inlawrev-3405	479	80	notice	notice	NOUN
inlawrev-3405	479	81	,	,	PUNCT
inlawrev-3405	479	82	through	through	ADP
inlawrev-3405	479	83	discovery	discovery	NOUN
inlawrev-3405	479	84	or	or	CCONJ
inlawrev-3405	479	85	an	an	DET
inlawrev-3405	479	86	agent	agent	NOUN
inlawrev-3405	479	87	's	's	PART
inlawrev-3405	479	88	testimony	testimony	NOUN
inlawrev-3405	479	89	.	.	PUNCT
inlawrev-3405	480	1	the	the	DET
inlawrev-3405	480	2	resulting	result	VERB
inlawrev-3405	480	3	perception	perception	NOUN
inlawrev-3405	480	4	is	be	AUX
inlawrev-3405	480	5	that	that	SCONJ
inlawrev-3405	480	6	such	such	ADJ
inlawrev-3405	480	7	information	information	NOUN
inlawrev-3405	480	8	is	be	AUX
inlawrev-3405	480	9	denied	deny	VERB
inlawrev-3405	480	10	to	to	PART
inlawrev-3405	480	11	protect	protect	VERB
inlawrev-3405	480	12	the	the	DET
inlawrev-3405	480	13	reputation	reputation	NOUN
inlawrev-3405	480	14	of	of	ADP
inlawrev-3405	480	15	the	the	DET
inlawrev-3405	480	16	service	service	NOUN
inlawrev-3405	480	17	or	or	CCONJ
inlawrev-3405	480	18	its	its	PRON
inlawrev-3405	480	19	employees	employee	NOUN
inlawrev-3405	480	20	.	.	PUNCT
inlawrev-3405	481	1	while	while	SCONJ
inlawrev-3405	481	2	an	an	DET
inlawrev-3405	481	3	employee	employee	NOUN
inlawrev-3405	481	4	of	of	ADP
inlawrev-3405	481	5	the	the	DET
inlawrev-3405	481	6	service	service	NOUN
inlawrev-3405	481	7	may	may	AUX
inlawrev-3405	481	8	sometimes	sometimes	ADV
inlawrev-3405	481	9	be	be	AUX
inlawrev-3405	481	10	careless	careless	ADJ
inlawrev-3405	481	11	,	,	PUNCT
inlawrev-3405	481	12	such	such	ADJ
inlawrev-3405	481	13	carelessness	carelessness	NOUN
inlawrev-3405	481	14	is	be	AUX
inlawrev-3405	481	15	probably	probably	ADV
inlawrev-3405	481	16	rare	rare	ADJ
inlawrev-3405	481	17	.	.	PUNCT
inlawrev-3405	482	1	but	but	CCONJ
inlawrev-3405	482	2	no	no	DET
inlawrev-3405	482	3	one	one	NOUN
inlawrev-3405	482	4	knows	know	VERB
inlawrev-3405	482	5	exactly	exactly	ADV
inlawrev-3405	482	6	how	how	SCONJ
inlawrev-3405	482	7	rare	rare	ADJ
inlawrev-3405	482	8	,	,	PUNCT
inlawrev-3405	482	9	because	because	SCONJ
inlawrev-3405	482	10	ofthe	ofthe	ADJ
inlawrev-3405	482	11	tax	tax	NOUN
inlawrev-3405	482	12	court	court	NOUN
inlawrev-3405	482	13	's	's	PART
inlawrev-3405	482	14	refusal	refusal	NOUN
inlawrev-3405	482	15	to	to	PART
inlawrev-3405	482	16	look	look	VERB
inlawrev-3405	482	17	at	at	ADP
inlawrev-3405	482	18	any	any	DET
inlawrev-3405	482	19	defects	defect	NOUN
inlawrev-3405	482	20	in	in	ADP
inlawrev-3405	482	21	the	the	DET
inlawrev-3405	482	22	administrative	administrative	ADJ
inlawrev-3405	482	23	process	process	NOUN
inlawrev-3405	482	24	concerning	concern	VERB
inlawrev-3405	482	25	how	how	SCONJ
inlawrev-3405	482	26	—	—	PUNCT
inlawrev-3405	482	27	as	as	SCONJ
inlawrev-3405	482	28	opposed	oppose	VERB
inlawrev-3405	482	29	to	to	PART
inlawrev-3405	482	30	why—^the	why—^the	VERB
inlawrev-3405	482	31	assertions	assertion	NOUN
inlawrev-3405	482	32	in	in	ADP
inlawrev-3405	482	33	the	the	DET
inlawrev-3405	482	34	notice	notice	NOUN
inlawrev-3405	482	35	were	be	AUX
inlawrev-3405	482	36	determined	determine	VERB
inlawrev-3405	482	37	.	.	PUNCT
inlawrev-3405	483	1	if	if	SCONJ
inlawrev-3405	483	2	the	the	DET
inlawrev-3405	483	3	service	service	NOUN
inlawrev-3405	483	4	is	be	AUX
inlawrev-3405	483	5	"	"	PUNCT
inlawrev-3405	483	6	stonewalling	stonewall	VERB
inlawrev-3405	483	7	"	"	PUNCT
inlawrev-3405	483	8	because	because	SCONJ
inlawrev-3405	483	9	it	it	PRON
inlawrev-3405	483	10	is	be	AUX
inlawrev-3405	483	11	hiding	hide	VERB
inlawrev-3405	483	12	something	something	PRON
inlawrev-3405	483	13	,	,	PUNCT
inlawrev-3405	483	14	or	or	CCONJ
inlawrev-3405	483	15	at	at	ADP
inlawrev-3405	483	16	least	least	ADJ
inlawrev-3405	483	17	seeking	seek	VERB
inlawrev-3405	483	18	unfair	unfair	ADJ
inlawrev-3405	483	19	advantage	advantage	NOUN
inlawrev-3405	483	20	in	in	ADP
inlawrev-3405	483	21	litigation	litigation	NOUN
inlawrev-3405	483	22	,	,	PUNCT
inlawrev-3405	483	23	this	this	PRON
inlawrev-3405	483	24	should	should	AUX
inlawrev-3405	483	25	be	be	AUX
inlawrev-3405	483	26	changed	change	VERB
inlawrev-3405	483	27	.	.	PUNCT
inlawrev-3405	484	1	showing	show	VERB
inlawrev-3405	484	2	the	the	DET
inlawrev-3405	484	3	truth	truth	NOUN
inlawrev-3405	484	4	of	of	ADP
inlawrev-3405	484	5	how	how	SCONJ
inlawrev-3405	484	6	the	the	DET
inlawrev-3405	484	7	deficiency	deficiency	NOUN
inlawrev-3405	484	8	was	be	AUX
inlawrev-3405	484	9	prepared	prepare	VERB
inlawrev-3405	484	10	would	would	AUX
inlawrev-3405	484	11	defuse	defuse	VERB
inlawrev-3405	484	12	many	many	ADJ
inlawrev-3405	484	13	of	of	ADP
inlawrev-3405	484	14	these	these	DET
inlawrev-3405	484	15	suspicions	suspicion	NOUN
inlawrev-3405	484	16	.	.	PUNCT
inlawrev-3405	485	1	and	and	CCONJ
inlawrev-3405	485	2	,	,	PUNCT
inlawrev-3405	485	3	it	it	PRON
inlawrev-3405	485	4	would	would	AUX
inlawrev-3405	485	5	help	help	VERB
inlawrev-3405	485	6	assure	assure	VERB
inlawrev-3405	485	7	that	that	SCONJ
inlawrev-3405	485	8	the	the	DET
inlawrev-3405	485	9	agent	agent	NOUN
inlawrev-3405	485	10	and	and	CCONJ
inlawrev-3405	485	11	his	his	PRON
inlawrev-3405	485	12	superiors	superior	NOUN
inlawrev-3405	485	13	would	would	AUX
inlawrev-3405	485	14	be	be	AUX
inlawrev-3405	485	15	more	more	ADV
inlawrev-3405	485	16	careful	careful	ADJ
inlawrev-3405	485	17	in	in	ADP
inlawrev-3405	485	18	preparing	prepare	VERB
inlawrev-3405	485	19	their	their	PRON
inlawrev-3405	485	20	calculations	calculation	NOUN
inlawrev-3405	485	21	.	.	PUNCT
inlawrev-3405	486	1	'	'	PUNCT
inlawrev-3405	486	2	°	°	NOUN
inlawrev-3405	486	3	^	^	PUNCT
inlawrev-3405	486	4	at	at	ADP
inlawrev-3405	486	5	the	the	DET
inlawrev-3405	486	6	very	very	ADV
inlawrev-3405	486	7	least	least	ADJ
inlawrev-3405	486	8	,	,	PUNCT
inlawrev-3405	486	9	the	the	DET
inlawrev-3405	486	10	procedures	procedure	NOUN
inlawrev-3405	486	11	spelled	spell	VERB
inlawrev-3405	486	12	out	out	ADP
inlawrev-3405	486	13	in	in	ADP
inlawrev-3405	486	14	the	the	DET
inlawrev-3405	486	15	internal	internal	ADJ
inlawrev-3405	486	16	revenue	revenue	NOUN
inlawrev-3405	486	17	service	service	NOUN
inlawrev-3405	486	18	manual	manual	NOUN
inlawrev-3405	486	19	should	should	AUX
inlawrev-3405	486	20	be	be	AUX
inlawrev-3405	486	21	made	make	VERB
inlawrev-3405	486	22	mandatory	mandatory	ADJ
inlawrev-3405	486	23	,	,	PUNCT
inlawrev-3405	486	24	rather	rather	ADV
inlawrev-3405	486	25	than	than	ADP
inlawrev-3405	486	26	directory	directory	NOUN
inlawrev-3405	486	27	.	.	PUNCT
inlawrev-3405	487	1	'	'	PUNCT
inlawrev-3405	487	2	°	°	NOUN
inlawrev-3405	487	3	^	^	PUNCT
inlawrev-3405	487	4	this	this	PRON
inlawrev-3405	487	5	could	could	AUX
inlawrev-3405	487	6	be	be	AUX
inlawrev-3405	487	7	enforced	enforce	VERB
inlawrev-3405	487	8	by	by	ADP
inlawrev-3405	487	9	having	have	VERB
inlawrev-3405	487	10	a	a	DET
inlawrev-3405	487	11	procedurally	procedurally	ADV
inlawrev-3405	487	12	deficient	deficient	ADJ
inlawrev-3405	487	13	(	(	PUNCT
inlawrev-3405	487	14	without	without	ADP
inlawrev-3405	487	15	explanations	explanation	NOUN
inlawrev-3405	487	16	)	)	PUNCT
inlawrev-3405	487	17	notice	notice	NOUN
inlawrev-3405	487	18	qualify	qualify	ADJ
inlawrev-3405	487	19	as	as	ADP
inlawrev-3405	487	20	a	a	DET
inlawrev-3405	487	21	"	"	PUNCT
inlawrev-3405	487	22	ticket	ticket	NOUN
inlawrev-3405	487	23	to	to	ADP
inlawrev-3405	487	24	the	the	DET
inlawrev-3405	487	25	tax	tax	NOUN
inlawrev-3405	487	26	court	court	NOUN
inlawrev-3405	487	27	,	,	PUNCT
inlawrev-3405	487	28	"	"	PUNCT
inlawrev-3405	487	29	but	but	CCONJ
inlawrev-3405	487	30	deny	deny	VERB
inlawrev-3405	487	31	the	the	DET
inlawrev-3405	487	32	presumption	presumption	NOUN
inlawrev-3405	487	33	of	of	ADP
inlawrev-3405	487	34	correctness	correctness	NOUN
inlawrev-3405	487	35	to	to	ADP
inlawrev-3405	487	36	the	the	DET
inlawrev-3405	487	37	assertions	assertion	NOUN
inlawrev-3405	487	38	made	make	VERB
inlawrev-3405	487	39	.	.	PUNCT
inlawrev-3405	488	1	this	this	PRON
inlawrev-3405	488	2	should	should	AUX
inlawrev-3405	488	3	present	present	VERB
inlawrev-3405	488	4	no	no	DET
inlawrev-3405	488	5	problem	problem	NOUN
inlawrev-3405	488	6	if	if	SCONJ
inlawrev-3405	488	7	the	the	DET
inlawrev-3405	488	8	agents	agent	NOUN
inlawrev-3405	488	9	are	be	AUX
inlawrev-3405	488	10	as	as	ADV
inlawrev-3405	488	11	careful	careful	ADJ
inlawrev-3405	488	12	as	as	SCONJ
inlawrev-3405	488	13	they	they	PRON
inlawrev-3405	488	14	should	should	AUX
inlawrev-3405	488	15	be	be	AUX
inlawrev-3405	488	16	in	in	ADP
inlawrev-3405	488	17	calculating	calculate	VERB
inlawrev-3405	488	18	six	six	NUM
inlawrev-3405	488	19	digit	digit	NOUN
inlawrev-3405	488	20	deficiencies	deficiency	NOUN
inlawrev-3405	488	21	.	.	PUNCT
inlawrev-3405	489	1	the	the	DET
inlawrev-3405	489	2	taxpayer	taxpayer	NOUN
inlawrev-3405	489	3	should	should	AUX
inlawrev-3405	489	4	be	be	AUX
inlawrev-3405	489	5	afforded	afford	VERB
inlawrev-3405	489	6	due	due	ADJ
inlawrev-3405	489	7	process	process	NOUN
inlawrev-3405	489	8	of	of	ADP
inlawrev-3405	489	9	the	the	DET
inlawrev-3405	489	10	law	law	NOUN
inlawrev-3405	489	11	by	by	ADP
inlawrev-3405	489	12	the	the	DET
inlawrev-3405	489	13	service	service	NOUN
inlawrev-3405	489	14	and	and	CCONJ
inlawrev-3405	489	15	the	the	DET
inlawrev-3405	489	16	tax	tax	NOUN
inlawrev-3405	489	17	court	court	NOUN
inlawrev-3405	489	18	.	.	PUNCT
inlawrev-3405	490	1	103	103	NUM
inlawrev-3405	490	2	.	.	X
inlawrev-3405	490	3	mat	mat	NOUN
inlawrev-3405	490	4	1371	1371	NUM
inlawrev-3405	490	5	.	.	PUNCT
inlawrev-3405	491	1	104	104	NUM
inlawrev-3405	491	2	.	.	PUNCT
inlawrev-3405	492	1	see	see	VERB
inlawrev-3405	492	2	campbell	campbell	PROPN
inlawrev-3405	492	3	v.	v.	PROPN
inlawrev-3405	492	4	commissioner	commissioner	PROPN
inlawrev-3405	492	5	,	,	PUNCT
inlawrev-3405	492	6	90	90	NUM
inlawrev-3405	492	7	t.c	t.c	NOUN
inlawrev-3405	492	8	.	.	PROPN
inlawrev-3405	492	9	1	1	NUM
inlawrev-3405	492	10	10	10	NUM
inlawrev-3405	492	11	,	,	PUNCT
inlawrev-3405	492	12	1	1	NUM
inlawrev-3405	492	13	12	12	NUM
inlawrev-3405	492	14	-	-	SYM
inlawrev-3405	492	15	1	1	NUM
inlawrev-3405	492	16	13	13	NUM
inlawrev-3405	492	17	(	(	PUNCT
inlawrev-3405	492	18	1988	1988	NUM
inlawrev-3405	492	19	)	)	PUNCT
inlawrev-3405	492	20	(	(	PUNCT
inlawrev-3405	492	21	holding	hold	VERB
inlawrev-3405	492	22	that	that	SCONJ
inlawrev-3405	492	23	only	only	ADV
inlawrev-3405	492	24	when	when	SCONJ
inlawrev-3405	492	25	it	it	PRON
inlawrev-3405	492	26	is	be	AUX
inlawrev-3405	492	27	apparent	apparent	ADJ
inlawrev-3405	492	28	on	on	ADP
inlawrev-3405	492	29	the	the	DET
inlawrev-3405	492	30	face	face	NOUN
inlawrev-3405	492	31	of	of	ADP
inlawrev-3405	492	32	the	the	DET
inlawrev-3405	492	33	notice	notice	NOUN
inlawrev-3405	492	34	that	that	SCONJ
inlawrev-3405	492	35	it	it	PRON
inlawrev-3405	492	36	was	be	AUX
inlawrev-3405	492	37	not	not	PART
inlawrev-3405	492	38	based	base	VERB
inlawrev-3405	492	39	on	on	ADP
inlawrev-3405	492	40	a	a	DET
inlawrev-3405	492	41	determination	determination	NOUN
inlawrev-3405	492	42	,	,	PUNCT
inlawrev-3405	492	43	as	as	ADP
inlawrev-3405	492	44	on	on	ADP
inlawrev-3405	492	45	the	the	DET
inlawrev-3405	492	46	peculiar	peculiar	ADJ
inlawrev-3405	492	47	facts	fact	NOUN
inlawrev-3405	492	48	in	in	ADP
inlawrev-3405	492	49	scar	scar	NOUN
inlawrev-3405	492	50	,	,	PUNCT
inlawrev-3405	492	51	is	be	AUX
inlawrev-3405	492	52	the	the	DET
inlawrev-3405	492	53	purported	purport	VERB
inlawrev-3405	492	54	notice	notice	NOUN
inlawrev-3405	492	55	invalid	invalid	ADJ
inlawrev-3405	492	56	)	)	PUNCT
inlawrev-3405	492	57	.	.	PUNCT
inlawrev-3405	493	1	campbell	campbell	PROPN
inlawrev-3405	493	2	distinguished	distinguished	PROPN
inlawrev-3405	493	3	scar	scar	PROPN
inlawrev-3405	493	4	,	,	PUNCT
inlawrev-3405	493	5	stating	state	VERB
inlawrev-3405	493	6	that	that	SCONJ
inlawrev-3405	493	7	it	it	PRON
inlawrev-3405	493	8	would	would	AUX
inlawrev-3405	493	9	not	not	PART
inlawrev-3405	493	10	go	go	VERB
inlawrev-3405	493	11	behind	behind	ADP
inlawrev-3405	493	12	the	the	DET
inlawrev-3405	493	13	notice	notice	NOUN
inlawrev-3405	493	14	where	where	SCONJ
inlawrev-3405	493	15	the	the	DET
inlawrev-3405	493	16	first	first	ADJ
inlawrev-3405	493	17	page	page	NOUN
inlawrev-3405	493	18	ofthe	ofthe	NOUN
inlawrev-3405	493	19	notice	notice	NOUN
inlawrev-3405	493	20	correctly	correctly	ADV
inlawrev-3405	493	21	identified	identify	VERB
inlawrev-3405	493	22	the	the	DET
inlawrev-3405	493	23	taxpayer	taxpayer	NOUN
inlawrev-3405	493	24	and	and	CCONJ
inlawrev-3405	493	25	the	the	DET
inlawrev-3405	493	26	stated	state	VERB
inlawrev-3405	493	27	the	the	DET
inlawrev-3405	493	28	correct	correct	ADJ
inlawrev-3405	493	29	amount	amount	NOUN
inlawrev-3405	493	30	of	of	ADP
inlawrev-3405	493	31	the	the	DET
inlawrev-3405	493	32	taxpayer	taxpayer	NOUN
inlawrev-3405	493	33	's	's	PART
inlawrev-3405	493	34	deficiency	deficiency	NOUN
inlawrev-3405	493	35	asserted	assert	VERB
inlawrev-3405	493	36	,	,	PUNCT
inlawrev-3405	493	37	even	even	ADV
inlawrev-3405	493	38	though	though	SCONJ
inlawrev-3405	493	39	the	the	DET
inlawrev-3405	493	40	remaining	remain	VERB
inlawrev-3405	493	41	pages	page	NOUN
inlawrev-3405	493	42	of	of	ADP
inlawrev-3405	493	43	schedules	schedule	NOUN
inlawrev-3405	493	44	had	have	VERB
inlawrev-3405	493	45	no	no	DET
inlawrev-3405	493	46	connection	connection	NOUN
inlawrev-3405	493	47	with	with	ADP
inlawrev-3405	493	48	the	the	DET
inlawrev-3405	493	49	taxpayer	taxpayer	NOUN
inlawrev-3405	493	50	.	.	PUNCT
inlawrev-3405	494	1	see	see	VERB
inlawrev-3405	494	2	i	i	PRON
inlawrev-3405	494	3	d.	d.	PROPN
inlawrev-3405	494	4	at	at	ADP
inlawrev-3405	494	5	112	112	NUM
inlawrev-3405	494	6	-	-	SYM
inlawrev-3405	494	7	113	113	NUM
inlawrev-3405	494	8	.	.	PUNCT
inlawrev-3405	495	1	105	105	NUM
inlawrev-3405	495	2	.	.	PUNCT
inlawrev-3405	496	1	see	see	VERB
inlawrev-3405	496	2	clapp	clapp	PROPN
inlawrev-3405	496	3	v.	v.	PROPN
inlawrev-3405	496	4	commissioner	commissioner	PROPN
inlawrev-3405	496	5	,	,	PUNCT
inlawrev-3405	496	6	875	875	NUM
inlawrev-3405	496	7	f.2d	f.2d	NOUN
inlawrev-3405	496	8	1396	1396	NUM
inlawrev-3405	496	9	,	,	PUNCT
inlawrev-3405	496	10	1402	1402	NUM
inlawrev-3405	496	11	(	(	PUNCT
inlawrev-3405	496	12	9th	9th	ADJ
inlawrev-3405	496	13	cir	cir	NOUN
inlawrev-3405	496	14	.	.	PROPN
inlawrev-3405	496	15	1989	1989	NUM
inlawrev-3405	496	16	)	)	PUNCT
inlawrev-3405	496	17	.	.	PUNCT
inlawrev-3405	497	1	106	106	NUM
inlawrev-3405	497	2	.	.	PUNCT
inlawrev-3405	498	1	see	see	VERB
inlawrev-3405	498	2	ferrari	ferrari	PROPN
inlawrev-3405	498	3	,	,	PUNCT
inlawrev-3405	498	4	supra	supra	PROPN
inlawrev-3405	498	5	note	note	NOUN
inlawrev-3405	498	6	44	44	NUM
inlawrev-3405	498	7	,	,	PUNCT
inlawrev-3405	498	8	at	at	ADP
inlawrev-3405	498	9	453	453	NUM
inlawrev-3405	498	10	-	-	SYM
inlawrev-3405	498	11	55	55	NUM
inlawrev-3405	498	12	.	.	PUNCT
inlawrev-3405	499	1	107	107	NUM
inlawrev-3405	499	2	.	.	PUNCT
inlawrev-3405	500	1	see	see	VERB
inlawrev-3405	500	2	i	i	PRON
inlawrev-3405	500	3	d.	d.	PROPN
inlawrev-3405	500	4	this	this	PRON
inlawrev-3405	500	5	could	could	AUX
inlawrev-3405	500	6	be	be	AUX
inlawrev-3405	500	7	accomplished	accomplish	VERB
inlawrev-3405	500	8	by	by	ADP
inlawrev-3405	500	9	having	have	VERB
inlawrev-3405	500	10	the	the	DET
inlawrev-3405	500	11	treasury	treasury	NOUN
inlawrev-3405	500	12	promulgate	promulgate	VERB
inlawrev-3405	500	13	them	they	PRON
inlawrev-3405	500	14	as	as	ADP
inlawrev-3405	500	15	regulations	regulation	NOUN
inlawrev-3405	500	16	,	,	PUNCT
inlawrev-3405	500	17	or	or	CCONJ
inlawrev-3405	500	18	by	by	ADP
inlawrev-3405	500	19	act	act	NOUN
inlawrev-3405	500	20	of	of	ADP
inlawrev-3405	500	21	congress	congress	PROPN
inlawrev-3405	500	22	through	through	ADP
inlawrev-3405	500	23	another	another	DET
inlawrev-3405	500	24	taxpayer	taxpayer	NOUN
inlawrev-3405	500	25	bill	bill	NOUN
inlawrev-3405	500	26	of	of	ADP
inlawrev-3405	500	27	rights	right	NOUN
inlawrev-3405	500	28	.	.	PUNCT
inlawrev-3405	501	1	2000	2000	NUM
inlawrev-3405	501	2	]	]	PUNCT
inlawrev-3405	501	3	critique	critique	NOUN
inlawrev-3405	501	4	of	of	ADP
inlawrev-3405	501	5	the	the	DET
inlawrev-3405	501	6	irs	irs	PROPN
inlawrev-3405	501	7	535	535	NUM
inlawrev-3405	501	8	the	the	DET
inlawrev-3405	501	9	service	service	NOUN
inlawrev-3405	501	10	may	may	AUX
inlawrev-3405	501	11	feel	feel	VERB
inlawrev-3405	501	12	it	it	PRON
inlawrev-3405	501	13	is	be	AUX
inlawrev-3405	501	14	unfair	unfair	ADJ
inlawrev-3405	501	15	to	to	PART
inlawrev-3405	501	16	have	have	VERB
inlawrev-3405	501	17	an	an	DET
inlawrev-3405	501	18	erroneous	erroneous	ADJ
inlawrev-3405	501	19	tax	tax	NOUN
inlawrev-3405	501	20	shelter	shelter	NOUN
inlawrev-3405	501	21	number	number	NOUN
inlawrev-3405	501	22	entered	enter	VERB
inlawrev-3405	501	23	by	by	ADP
inlawrev-3405	501	24	an	an	DET
inlawrev-3405	501	25	employee	employee	NOUN
inlawrev-3405	501	26	(	(	PUNCT
inlawrev-3405	501	27	as	as	ADP
inlawrev-3405	501	28	in	in	ADP
inlawrev-3405	501	29	scar	scar	NOUN
inlawrev-3405	501	30	)	)	PUNCT
inlawrev-3405	501	31	deprive	deprive	VERB
inlawrev-3405	501	32	the	the	DET
inlawrev-3405	501	33	government	government	NOUN
inlawrev-3405	501	34	of	of	ADP
inlawrev-3405	501	35	needed	need	VERB
inlawrev-3405	501	36	revenue	revenue	NOUN
inlawrev-3405	501	37	.	.	PUNCT
inlawrev-3405	502	1	this	this	DET
inlawrev-3405	502	2	situation	situation	NOUN
inlawrev-3405	502	3	,	,	PUNCT
inlawrev-3405	502	4	however	however	ADV
inlawrev-3405	502	5	,	,	PUNCT
inlawrev-3405	502	6	is	be	AUX
inlawrev-3405	502	7	quite	quite	ADV
inlawrev-3405	502	8	analogous	analogous	ADJ
inlawrev-3405	502	9	to	to	ADP
inlawrev-3405	502	10	an	an	DET
inlawrev-3405	502	11	agent	agent	NOUN
inlawrev-3405	502	12	mailing	mail	VERB
inlawrev-3405	502	13	the	the	DET
inlawrev-3405	502	14	notice	notice	NOUN
inlawrev-3405	502	15	to	to	ADP
inlawrev-3405	502	16	the	the	DET
inlawrev-3405	502	17	wrong	wrong	ADJ
inlawrev-3405	502	18	"	"	PUNCT
inlawrev-3405	502	19	last	last	ADJ
inlawrev-3405	502	20	known	know	VERB
inlawrev-3405	502	21	address,"*^^	address,"*^^	NOUN
inlawrev-3405	502	22	possibly	possibly	ADV
inlawrev-3405	502	23	barring	bar	VERB
inlawrev-3405	502	24	any	any	DET
inlawrev-3405	502	25	assessment	assessment	NOUN
inlawrev-3405	502	26	against	against	ADP
inlawrev-3405	502	27	the	the	DET
inlawrev-3405	502	28	taxpayer	taxpayer	PROPN
inlawrev-3405	502	29	ifthe	ifthe	PROPN
inlawrev-3405	502	30	statute	statute	PROPN
inlawrev-3405	502	31	of	of	ADP
inlawrev-3405	502	32	limitations	limitation	NOUN
inlawrev-3405	502	33	runs	run	VERB
inlawrev-3405	502	34	before	before	SCONJ
inlawrev-3405	502	35	a	a	DET
inlawrev-3405	502	36	correctly	correctly	ADV
inlawrev-3405	502	37	addressed	address	VERB
inlawrev-3405	502	38	notice	notice	NOUN
inlawrev-3405	502	39	can	can	AUX
inlawrev-3405	502	40	be	be	AUX
inlawrev-3405	502	41	sent	send	VERB
inlawrev-3405	502	42	.	.	PUNCT
inlawrev-3405	503	1	there	there	PRON
inlawrev-3405	503	2	should	should	AUX
inlawrev-3405	503	3	be	be	AUX
inlawrev-3405	503	4	some	some	DET
inlawrev-3405	503	5	consequence	consequence	NOUN
inlawrev-3405	503	6	when	when	SCONJ
inlawrev-3405	503	7	the	the	DET
inlawrev-3405	503	8	service	service	NOUN
inlawrev-3405	503	9	's	's	PART
inlawrev-3405	503	10	employees	employee	NOUN
inlawrev-3405	503	11	do	do	AUX
inlawrev-3405	503	12	not	not	PART
inlawrev-3405	503	13	follow	follow	VERB
inlawrev-3405	503	14	the	the	DET
inlawrev-3405	503	15	rules	rule	NOUN
inlawrev-3405	503	16	.	.	PUNCT
inlawrev-3405	504	1	in	in	ADP
inlawrev-3405	504	2	ryan	ryan	PROPN
inlawrev-3405	504	3	,	,	PUNCT
inlawrev-3405	504	4	the	the	DET
inlawrev-3405	504	5	court	court	NOUN
inlawrev-3405	504	6	permitted	permit	VERB
inlawrev-3405	504	7	the	the	DET
inlawrev-3405	504	8	taxpayers	taxpayer	NOUN
inlawrev-3405	504	9	to	to	PART
inlawrev-3405	504	10	call	call	VERB
inlawrev-3405	504	11	and	and	CCONJ
inlawrev-3405	504	12	examine	examine	VERB
inlawrev-3405	504	13	the	the	DET
inlawrev-3405	504	14	revenue	revenue	NOUN
inlawrev-3405	504	15	agent	agent	NOUN
inlawrev-3405	504	16	who	who	PRON
inlawrev-3405	504	17	prepared	prepare	VERB
inlawrev-3405	504	18	the	the	DET
inlawrev-3405	504	19	report	report	NOUN
inlawrev-3405	504	20	upon	upon	SCONJ
inlawrev-3405	504	21	which	which	PRON
inlawrev-3405	504	22	the	the	DET
inlawrev-3405	504	23	statutory	statutory	ADJ
inlawrev-3405	504	24	notice	notice	NOUN
inlawrev-3405	504	25	was	be	AUX
inlawrev-3405	504	26	based	base	VERB
inlawrev-3405	504	27	.	.	PUNCT
inlawrev-3405	505	1	^^^	^^^	ADP
inlawrev-3405	505	2	the	the	DET
inlawrev-3405	505	3	trial	trial	NOUN
inlawrev-3405	505	4	judge	judge	NOUN
inlawrev-3405	505	5	wanted	want	VERB
inlawrev-3405	505	6	to	to	PART
inlawrev-3405	505	7	hear	hear	VERB
inlawrev-3405	505	8	his	his	PRON
inlawrev-3405	505	9	testimony	testimony	NOUN
inlawrev-3405	505	10	because	because	SCONJ
inlawrev-3405	505	11	"	"	PUNCT
inlawrev-3405	505	12	i	i	PRON
inlawrev-3405	505	13	think	think	VERB
inlawrev-3405	505	14	the	the	DET
inlawrev-3405	505	15	statutory	statutory	ADJ
inlawrev-3405	505	16	notice	notice	NOUN
inlawrev-3405	505	17	needs	need	VERB
inlawrev-3405	505	18	all	all	DET
inlawrev-3405	505	19	the	the	DET
inlawrev-3405	505	20	explanation	explanation	NOUN
inlawrev-3405	505	21	it	it	PRON
inlawrev-3405	505	22	can	can	AUX
inlawrev-3405	505	23	get	get	VERB
inlawrev-3405	505	24	.	.	PUNCT
inlawrev-3405	506	1	"^'^	"^'^	PROPN
inlawrev-3405	506	2	respondent	respondent	NOUN
inlawrev-3405	506	3	had	have	AUX
inlawrev-3405	506	4	supplied	supply	VERB
inlawrev-3405	506	5	some	some	PRON
inlawrev-3405	506	6	of	of	ADP
inlawrev-3405	506	7	the	the	DET
inlawrev-3405	506	8	agent	agent	NOUN
inlawrev-3405	506	9	's	's	PART
inlawrev-3405	506	10	work	work	NOUN
inlawrev-3405	506	11	papers	paper	NOUN
inlawrev-3405	506	12	to	to	PART
inlawrev-3405	506	13	petitioners	petitioner	NOUN
inlawrev-3405	506	14	'	'	PART
inlawrev-3405	506	15	counsels	counsel	NOUN
inlawrev-3405	506	16	.	.	PUNCT
inlawrev-3405	507	1	a	a	DET
inlawrev-3405	507	2	student	student	NOUN
inlawrev-3405	507	3	from	from	ADP
inlawrev-3405	507	4	the	the	DET
inlawrev-3405	507	5	villanova	villanova	PROPN
inlawrev-3405	507	6	tax	tax	NOUN
inlawrev-3405	507	7	clinic^	clinic^	NOUN
inlawrev-3405	507	8	^	^	SYM
inlawrev-3405	507	9	'	'	PUNCT
inlawrev-3405	507	10	examined	examine	VERB
inlawrev-3405	507	11	the	the	DET
inlawrev-3405	507	12	agent	agent	NOUN
inlawrev-3405	507	13	.	.	PUNCT
inlawrev-3405	508	1	it	it	PRON
inlawrev-3405	508	2	was	be	AUX
inlawrev-3405	508	3	apparent	apparent	ADJ
inlawrev-3405	508	4	that	that	SCONJ
inlawrev-3405	508	5	there	there	PRON
inlawrev-3405	508	6	were	be	VERB
inlawrev-3405	508	7	questions	question	NOUN
inlawrev-3405	508	8	that	that	SCONJ
inlawrev-3405	508	9	he	he	PRON
inlawrev-3405	508	10	could	could	AUX
inlawrev-3405	508	11	not	not	PART
inlawrev-3405	508	12	answer	answer	VERB
inlawrev-3405	508	13	clearly	clearly	ADV
inlawrev-3405	508	14	.	.	PUNCT
inlawrev-3405	509	1	"^	"^	VERB
inlawrev-3405	509	2	he	he	PRON
inlawrev-3405	509	3	did	do	AUX
inlawrev-3405	509	4	describe	describe	VERB
inlawrev-3405	509	5	how	how	SCONJ
inlawrev-3405	509	6	he	he	PRON
inlawrev-3405	509	7	and	and	CCONJ
inlawrev-3405	509	8	another	another	DET
inlawrev-3405	509	9	agent	agent	NOUN
inlawrev-3405	509	10	went	go	VERB
inlawrev-3405	509	11	about	about	ADP
inlawrev-3405	509	12	determining	determine	VERB
inlawrev-3405	509	13	the	the	DET
inlawrev-3405	509	14	amounts	amount	NOUN
inlawrev-3405	509	15	of	of	ADP
inlawrev-3405	509	16	unreported	unreported	ADJ
inlawrev-3405	509	17	income	income	NOUN
inlawrev-3405	509	18	attributable	attributable	ADJ
inlawrev-3405	509	19	to	to	ADP
inlawrev-3405	509	20	each	each	PRON
inlawrev-3405	509	21	of	of	ADP
inlawrev-3405	509	22	the	the	DET
inlawrev-3405	509	23	five	five	NUM
inlawrev-3405	509	24	petitioners	petitioner	NOUN
inlawrev-3405	509	25	,	,	PUNCT
inlawrev-3405	509	26	by	by	ADP
inlawrev-3405	509	27	using	use	VERB
inlawrev-3405	509	28	the	the	DET
inlawrev-3405	509	29	transcript	transcript	NOUN
inlawrev-3405	509	30	ofthe	ofthe	ADJ
inlawrev-3405	509	31	criminal	criminal	ADJ
inlawrev-3405	509	32	trial	trial	NOUN
inlawrev-3405	509	33	.	.	PUNCT
inlawrev-3405	509	34	^'^	^'^	PUNCT
inlawrev-3405	510	1	he	he	PRON
inlawrev-3405	510	2	was	be	AUX
inlawrev-3405	510	3	somewhat	somewhat	ADV
inlawrev-3405	510	4	confused	confused	ADJ
inlawrev-3405	510	5	about	about	ADP
inlawrev-3405	510	6	certain	certain	ADJ
inlawrev-3405	510	7	inconsistencies	inconsistency	NOUN
inlawrev-3405	510	8	in	in	ADP
inlawrev-3405	510	9	the	the	DET
inlawrev-3405	510	10	work	work	NOUN
inlawrev-3405	510	11	papers	paper	NOUN
inlawrev-3405	510	12	.	.	PUNCT
inlawrev-3405	511	1	for	for	ADP
inlawrev-3405	511	2	example	example	NOUN
inlawrev-3405	511	3	,	,	PUNCT
inlawrev-3405	511	4	on	on	ADP
inlawrev-3405	511	5	one	one	NUM
inlawrev-3405	511	6	search	search	NOUN
inlawrev-3405	511	7	the	the	DET
inlawrev-3405	511	8	petitioners	petitioner	NOUN
inlawrev-3405	511	9	were	be	AUX
inlawrev-3405	511	10	alleged	allege	VERB
inlawrev-3405	511	11	to	to	PART
inlawrev-3405	511	12	have	have	VERB
inlawrev-3405	511	13	stolen	steal	VERB
inlawrev-3405	511	14	cash	cash	NOUN
inlawrev-3405	511	15	,	,	PUNCT
inlawrev-3405	511	16	diamonds	diamond	NOUN
inlawrev-3405	511	17	and	and	CCONJ
inlawrev-3405	511	18	casino	casino	NOUN
inlawrev-3405	511	19	chips	chip	NOUN
inlawrev-3405	511	20	totaling	total	VERB
inlawrev-3405	511	21	$	$	SYM
inlawrev-3405	511	22	93,300.'^	93,300.'^	NOUN
inlawrev-3405	511	23	'	'	NUM
inlawrev-3405	511	24	*	*	NOUN
inlawrev-3405	512	1	the	the	DET
inlawrev-3405	512	2	sum	sum	NOUN
inlawrev-3405	512	3	ofthe	ofthe	NOUN
inlawrev-3405	512	4	value	value	NOUN
inlawrev-3405	512	5	ofthe	ofthe	NOUN
inlawrev-3405	512	6	cash	cash	NOUN
inlawrev-3405	512	7	,	,	PUNCT
inlawrev-3405	512	8	$	$	SYM
inlawrev-3405	512	9	24,000,'*^	24,000,'*^	NUM
inlawrev-3405	512	10	the	the	DET
inlawrev-3405	512	11	value	value	NOUN
inlawrev-3405	512	12	ofthe	ofthe	NOUN
inlawrev-3405	512	13	diamonds	diamond	NOUN
inlawrev-3405	512	14	,	,	PUNCT
inlawrev-3405	512	15	$	$	SYM
inlawrev-3405	512	16	1	1	NUM
inlawrev-3405	512	17	3,000,^'^	3,000,^'^	NUM
inlawrev-3405	512	18	and	and	CCONJ
inlawrev-3405	512	19	the	the	DET
inlawrev-3405	512	20	value	value	NOUN
inlawrev-3405	512	21	ofthe	ofthe	NOUN
inlawrev-3405	512	22	chips	chip	NOUN
inlawrev-3405	512	23	,	,	PUNCT
inlawrev-3405	512	24	$	$	SYM
inlawrev-3405	512	25	65,000	65,000	NUM
inlawrev-3405	512	26	'	'	PUNCT
inlawrev-3405	512	27	^^	^^	NUM
inlawrev-3405	512	28	ascribed	ascribe	VERB
inlawrev-3405	512	29	to	to	ADP
inlawrev-3405	512	30	the	the	DET
inlawrev-3405	512	31	petitioners	petitioner	NOUN
inlawrev-3405	512	32	on	on	ADP
inlawrev-3405	512	33	the	the	DET
inlawrev-3405	512	34	agent	agent	NOUN
inlawrev-3405	512	35	's	's	PART
inlawrev-3405	512	36	work	work	NOUN
inlawrev-3405	512	37	sheets	sheet	NOUN
inlawrev-3405	512	38	,	,	PUNCT
inlawrev-3405	512	39	does	do	AUX
inlawrev-3405	512	40	not	not	PART
inlawrev-3405	512	41	equal	equal	VERB
inlawrev-3405	512	42	the	the	DET
inlawrev-3405	512	43	$	$	SYM
inlawrev-3405	512	44	93,300	93,300	NUM
inlawrev-3405	512	45	total	total	NOUN
inlawrev-3405	512	46	on	on	ADP
inlawrev-3405	512	47	the	the	DET
inlawrev-3405	512	48	same	same	ADJ
inlawrev-3405	512	49	work	work	NOUN
inlawrev-3405	512	50	sheets	sheet	NOUN
inlawrev-3405	512	51	.	.	PUNCT
inlawrev-3405	513	1	in	in	ADP
inlawrev-3405	513	2	addition	addition	NOUN
inlawrev-3405	513	3	,	,	PUNCT
inlawrev-3405	513	4	on	on	ADP
inlawrev-3405	513	5	one	one	NUM
inlawrev-3405	513	6	page	page	NOUN
inlawrev-3405	513	7	ofthe	ofthe	NOUN
inlawrev-3405	513	8	work	work	NOUN
inlawrev-3405	513	9	papers	paper	NOUN
inlawrev-3405	513	10	the	the	DET
inlawrev-3405	513	11	total	total	NOUN
inlawrev-3405	513	12	for	for	ADP
inlawrev-3405	513	13	three	three	NUM
inlawrev-3405	513	14	searches	search	NOUN
inlawrev-3405	513	15	for	for	ADP
inlawrev-3405	513	16	1983	1983	NUM
inlawrev-3405	513	17	appeared	appear	VERB
inlawrev-3405	513	18	in	in	ADP
inlawrev-3405	513	19	one	one	NUM
inlawrev-3405	513	20	place	place	NOUN
inlawrev-3405	513	21	as	as	ADP
inlawrev-3405	513	22	$	$	SYM
inlawrev-3405	513	23	121	121	NUM
inlawrev-3405	513	24	,	,	PUNCT
inlawrev-3405	513	25	500	500	NUM
inlawrev-3405	513	26	and	and	CCONJ
inlawrev-3405	513	27	at	at	ADP
inlawrev-3405	513	28	another	another	DET
inlawrev-3405	513	29	place	place	NOUN
inlawrev-3405	513	30	on	on	ADP
inlawrev-3405	513	31	the	the	DET
inlawrev-3405	513	32	same	same	ADJ
inlawrev-3405	513	33	page	page	NOUN
inlawrev-3405	513	34	of	of	ADP
inlawrev-3405	513	35	the	the	DET
inlawrev-3405	513	36	agent	agent	NOUN
inlawrev-3405	513	37	's	's	PART
inlawrev-3405	513	38	work	work	NOUN
inlawrev-3405	513	39	papers	paper	NOUN
inlawrev-3405	513	40	the	the	DET
inlawrev-3405	513	41	figure	figure	NOUN
inlawrev-3405	513	42	was	be	AUX
inlawrev-3405	513	43	$	$	SYM
inlawrev-3405	513	44	121,600	121,600	NUM
inlawrev-3405	513	45	(	(	PUNCT
inlawrev-3405	513	46	the	the	DET
inlawrev-3405	513	47	latter	latter	ADJ
inlawrev-3405	513	48	figure	figure	NOUN
inlawrev-3405	513	49	108	108	NUM
inlawrev-3405	513	50	.	.	PUNCT
inlawrev-3405	514	1	i.r.c.§	i.r.c.§	NOUN
inlawrev-3405	514	2	6612(b)(1	6612(b)(1	NOUN
inlawrev-3405	514	3	)	)	PUNCT
inlawrev-3405	514	4	(	(	PUNCT
inlawrev-3405	514	5	1999	1999	NUM
inlawrev-3405	514	6	)	)	PUNCT
inlawrev-3405	514	7	.	.	PUNCT
inlawrev-3405	515	1	109	109	NUM
inlawrev-3405	515	2	.	.	PUNCT
inlawrev-3405	515	3	see	see	VERB
inlawrev-3405	515	4	transcript	transcript	NOUN
inlawrev-3405	515	5	,	,	PUNCT
inlawrev-3405	515	6	supra	supra	PROPN
inlawrev-3405	515	7	note	note	NOUN
inlawrev-3405	515	8	73	73	NUM
inlawrev-3405	515	9	,	,	PUNCT
inlawrev-3405	515	10	at	at	ADP
inlawrev-3405	515	11	2285	2285	NUM
inlawrev-3405	515	12	-	-	SYM
inlawrev-3405	515	13	87	87	NUM
inlawrev-3405	515	14	.	.	PUNCT
inlawrev-3405	516	1	110	110	NUM
inlawrev-3405	516	2	.	.	X
inlawrev-3405	516	3	mat	mat	VERB
inlawrev-3405	516	4	23	23	NUM
inlawrev-3405	516	5	19	19	NUM
inlawrev-3405	516	6	.	.	PUNCT
inlawrev-3405	517	1	hi	hi	INTJ
inlawrev-3405	517	2	.	.	PROPN
inlawrev-3405	517	3	jode	jode	PROPN
inlawrev-3405	517	4	shaw	shaw	PROPN
inlawrev-3405	517	5	was	be	AUX
inlawrev-3405	517	6	the	the	DET
inlawrev-3405	517	7	student	student	NOUN
inlawrev-3405	517	8	.	.	PUNCT
inlawrev-3405	518	1	she	she	PRON
inlawrev-3405	518	2	was	be	AUX
inlawrev-3405	518	3	a	a	DET
inlawrev-3405	518	4	c.p.a	c.p.a	NOUN
inlawrev-3405	518	5	.	.	PUNCT
inlawrev-3405	519	1	112	112	NUM
inlawrev-3405	519	2	.	.	PUNCT
inlawrev-3405	520	1	to	to	PART
inlawrev-3405	520	2	be	be	AUX
inlawrev-3405	520	3	fair	fair	ADJ
inlawrev-3405	520	4	to	to	ADP
inlawrev-3405	520	5	the	the	DET
inlawrev-3405	520	6	agent	agent	NOUN
inlawrev-3405	520	7	,	,	PUNCT
inlawrev-3405	520	8	he	he	PRON
inlawrev-3405	520	9	probably	probably	ADV
inlawrev-3405	520	10	expected	expect	VERB
inlawrev-3405	520	11	that	that	SCONJ
inlawrev-3405	520	12	he	he	PRON
inlawrev-3405	520	13	would	would	AUX
inlawrev-3405	520	14	not	not	PART
inlawrev-3405	520	15	be	be	AUX
inlawrev-3405	520	16	required	require	VERB
inlawrev-3405	520	17	to	to	PART
inlawrev-3405	520	18	testify	testify	VERB
inlawrev-3405	520	19	under	under	ADP
inlawrev-3405	520	20	greenberg	greenberg	PROPN
inlawrev-3405	520	21	's	's	PART
inlawrev-3405	520	22	express	express	ADJ
inlawrev-3405	520	23	,	,	PUNCT
inlawrev-3405	520	24	or	or	CCONJ
inlawrev-3405	520	25	due	due	ADP
inlawrev-3405	520	26	to	to	PART
inlawrev-3405	520	27	privilege	privilege	VERB
inlawrev-3405	520	28	.	.	PUNCT
inlawrev-3405	521	1	113	113	NUM
inlawrev-3405	521	2	.	.	PUNCT
inlawrev-3405	522	1	the	the	DET
inlawrev-3405	522	2	agent	agent	NOUN
inlawrev-3405	522	3	was	be	AUX
inlawrev-3405	522	4	unaware	unaware	ADJ
inlawrev-3405	522	5	that	that	SCONJ
inlawrev-3405	522	6	there	there	PRON
inlawrev-3405	522	7	had	have	AUX
inlawrev-3405	522	8	been	be	AUX
inlawrev-3405	522	9	two	two	NUM
inlawrev-3405	522	10	trials	trial	NOUN
inlawrev-3405	522	11	because	because	SCONJ
inlawrev-3405	522	12	the	the	DET
inlawrev-3405	522	13	first	first	ADJ
inlawrev-3405	522	14	trial	trial	NOUN
inlawrev-3405	522	15	had	have	AUX
inlawrev-3405	522	16	ended	end	VERB
inlawrev-3405	522	17	with	with	ADP
inlawrev-3405	522	18	a	a	DET
inlawrev-3405	522	19	hung	hung	ADJ
inlawrev-3405	522	20	jury	jury	NOUN
inlawrev-3405	522	21	.	.	PUNCT
inlawrev-3405	523	1	see	see	VERB
inlawrev-3405	523	2	transcript	transcript	NOUN
inlawrev-3405	523	3	,	,	PUNCT
inlawrev-3405	523	4	supra	supra	PROPN
inlawrev-3405	523	5	note	note	NOUN
inlawrev-3405	523	6	73	73	NUM
inlawrev-3405	523	7	,	,	PUNCT
inlawrev-3405	523	8	at	at	ADP
inlawrev-3405	523	9	2301	2301	NUM
inlawrev-3405	523	10	.	.	PUNCT
inlawrev-3405	524	1	he	he	PRON
inlawrev-3405	524	2	described	describe	VERB
inlawrev-3405	524	3	how	how	SCONJ
inlawrev-3405	524	4	he	he	PRON
inlawrev-3405	524	5	and	and	CCONJ
inlawrev-3405	524	6	another	another	DET
inlawrev-3405	524	7	agent	agent	NOUN
inlawrev-3405	524	8	went	go	VERB
inlawrev-3405	524	9	about	about	ADP
inlawrev-3405	524	10	determining	determine	VERB
inlawrev-3405	524	11	the	the	DET
inlawrev-3405	524	12	amount	amount	NOUN
inlawrev-3405	524	13	ofunreported	ofunreporte	VERB
inlawrev-3405	524	14	income	income	NOUN
inlawrev-3405	524	15	they	they	PRON
inlawrev-3405	524	16	felt	feel	VERB
inlawrev-3405	524	17	each	each	DET
inlawrev-3405	524	18	taxpayer	taxpayer	NOUN
inlawrev-3405	524	19	had	have	AUX
inlawrev-3405	524	20	received	receive	VERB
inlawrev-3405	524	21	.	.	PUNCT
inlawrev-3405	525	1	the	the	DET
inlawrev-3405	525	2	other	other	ADJ
inlawrev-3405	525	3	agent	agent	NOUN
inlawrev-3405	525	4	had	have	AUX
inlawrev-3405	525	5	read	read	VERB
inlawrev-3405	525	6	the	the	DET
inlawrev-3405	525	7	transcript	transcript	NOUN
inlawrev-3405	525	8	of	of	ADP
inlawrev-3405	525	9	the	the	DET
inlawrev-3405	525	10	criminal	criminal	ADJ
inlawrev-3405	525	11	trial	trial	NOUN
inlawrev-3405	525	12	and	and	CCONJ
inlawrev-3405	525	13	given	give	VERB
inlawrev-3405	525	14	him	he	PRON
inlawrev-3405	525	15	a	a	DET
inlawrev-3405	525	16	summary	summary	NOUN
inlawrev-3405	525	17	based	base	VERB
inlawrev-3405	525	18	upon	upon	SCONJ
inlawrev-3405	525	19	the	the	DET
inlawrev-3405	525	20	conviction	conviction	NOUN
inlawrev-3405	525	21	pages	page	NOUN
inlawrev-3405	525	22	of	of	ADP
inlawrev-3405	525	23	the	the	DET
inlawrev-3405	525	24	transcript	transcript	NOUN
inlawrev-3405	525	25	.	.	PUNCT
inlawrev-3405	526	1	see	see	VERB
inlawrev-3405	526	2	i	i	PRON
inlawrev-3405	526	3	d.	d.	PROPN
inlawrev-3405	526	4	at	at	ADP
inlawrev-3405	526	5	2291	2291	NUM
inlawrev-3405	526	6	-	-	SYM
inlawrev-3405	526	7	92	92	NUM
inlawrev-3405	526	8	.	.	PUNCT
inlawrev-3405	527	1	in	in	ADP
inlawrev-3405	527	2	addition	addition	NOUN
inlawrev-3405	527	3	to	to	ADP
inlawrev-3405	527	4	these	these	DET
inlawrev-3405	527	5	summaries	summary	NOUN
inlawrev-3405	527	6	,	,	PUNCT
inlawrev-3405	527	7	he	he	PRON
inlawrev-3405	527	8	also	also	ADV
inlawrev-3405	527	9	referred	refer	VERB
inlawrev-3405	527	10	to	to	ADP
inlawrev-3405	527	11	the	the	DET
inlawrev-3405	527	12	indictments	indictment	NOUN
inlawrev-3405	527	13	which	which	PRON
inlawrev-3405	527	14	led	lead	VERB
inlawrev-3405	527	15	to	to	ADP
inlawrev-3405	527	16	the	the	DET
inlawrev-3405	527	17	convictions	conviction	NOUN
inlawrev-3405	527	18	,	,	PUNCT
inlawrev-3405	527	19	which	which	PRON
inlawrev-3405	527	20	differed	differ	VERB
inlawrev-3405	527	21	in	in	ADP
inlawrev-3405	527	22	some	some	DET
inlawrev-3405	527	23	particulars	particular	NOUN
inlawrev-3405	527	24	from	from	ADP
inlawrev-3405	527	25	the	the	DET
inlawrev-3405	527	26	transcript	transcript	NOUN
inlawrev-3405	527	27	,	,	PUNCT
inlawrev-3405	527	28	see	see	VERB
inlawrev-3405	527	29	i	i	PRON
inlawrev-3405	527	30	d.	d.	PROPN
inlawrev-3405	527	31	at	at	ADP
inlawrev-3405	527	32	2304	2304	NUM
inlawrev-3405	527	33	,	,	PUNCT
inlawrev-3405	527	34	2329	2329	NUM
inlawrev-3405	527	35	,	,	PUNCT
inlawrev-3405	527	36	and	and	CCONJ
inlawrev-3405	527	37	he	he	PRON
inlawrev-3405	527	38	also	also	ADV
inlawrev-3405	527	39	read	read	VERB
inlawrev-3405	527	40	the	the	DET
inlawrev-3405	527	41	special	special	ADJ
inlawrev-3405	527	42	agent	agent	NOUN
inlawrev-3405	527	43	's	's	PART
inlawrev-3405	527	44	report	report	NOUN
inlawrev-3405	527	45	.	.	PUNCT
inlawrev-3405	528	1	see	see	VERB
inlawrev-3405	528	2	i	i	PRON
inlawrev-3405	528	3	d.	d.	PROPN
inlawrev-3405	528	4	at	at	ADP
inlawrev-3405	528	5	2234	2234	NUM
inlawrev-3405	528	6	.	.	PUNCT
inlawrev-3405	529	1	1	1	NUM
inlawrev-3405	529	2	14	14	NUM
inlawrev-3405	529	3	.	.	PUNCT
inlawrev-3405	530	1	this	this	PRON
inlawrev-3405	530	2	was	be	AUX
inlawrev-3405	530	3	the	the	DET
inlawrev-3405	530	4	hitchens	hitchens	PROPN
inlawrev-3405	530	5	search	search	NOUN
inlawrev-3405	530	6	on	on	ADP
inlawrev-3405	530	7	december	december	PROPN
inlawrev-3405	530	8	30	30	NUM
inlawrev-3405	530	9	,	,	PUNCT
inlawrev-3405	530	10	1982	1982	NUM
inlawrev-3405	530	11	.	.	PUNCT
inlawrev-3405	531	1	i	i	PRON
inlawrev-3405	531	2	d.	d.	PROPN
inlawrev-3405	531	3	at	at	ADP
inlawrev-3405	531	4	2295	2295	NUM
inlawrev-3405	531	5	-	-	SYM
inlawrev-3405	531	6	2301	2301	NUM
inlawrev-3405	531	7	.	.	PUNCT
inlawrev-3405	532	1	the	the	DET
inlawrev-3405	532	2	dollar	dollar	NOUN
inlawrev-3405	532	3	amount	amount	NOUN
inlawrev-3405	532	4	is	be	AUX
inlawrev-3405	532	5	stated	state	VERB
inlawrev-3405	532	6	.	.	PUNCT
inlawrev-3405	533	1	see	see	VERB
inlawrev-3405	533	2	i	i	PRON
inlawrev-3405	533	3	d.	d.	PROPN
inlawrev-3405	533	4	at	at	ADP
inlawrev-3405	533	5	2298	2298	NUM
inlawrev-3405	533	6	.	.	PUNCT
inlawrev-3405	534	1	115	115	NUM
inlawrev-3405	534	2	.	.	PUNCT
inlawrev-3405	535	1	^e	^e	PROPN
inlawrev-3405	535	2	/^.	/^.	PUNCT
inlawrev-3405	535	3	at	at	ADP
inlawrev-3405	535	4	2297	2297	NUM
inlawrev-3405	535	5	.	.	PUNCT
inlawrev-3405	536	1	116	116	NUM
inlawrev-3405	536	2	.	.	PUNCT
inlawrev-3405	537	1	see	see	VERB
inlawrev-3405	537	2	i	i	PRON
inlawrev-3405	537	3	d.	d.	PROPN
inlawrev-3405	537	4	there	there	PRON
inlawrev-3405	537	5	was	be	VERB
inlawrev-3405	537	6	a	a	DET
inlawrev-3405	537	7	further	further	ADJ
inlawrev-3405	537	8	discrepancy	discrepancy	NOUN
inlawrev-3405	537	9	in	in	ADP
inlawrev-3405	537	10	the	the	DET
inlawrev-3405	537	11	value	value	NOUN
inlawrev-3405	537	12	ofthe	ofthe	VERB
inlawrev-3405	537	13	13	13	NUM
inlawrev-3405	537	14	diamonds	diamond	NOUN
inlawrev-3405	537	15	stolen	steal	VERB
inlawrev-3405	537	16	.	.	PUNCT
inlawrev-3405	538	1	in	in	ADP
inlawrev-3405	538	2	one	one	NUM
inlawrev-3405	538	3	place	place	NOUN
inlawrev-3405	538	4	they	they	PRON
inlawrev-3405	538	5	were	be	AUX
inlawrev-3405	538	6	valued	value	VERB
inlawrev-3405	538	7	at	at	ADP
inlawrev-3405	538	8	$	$	SYM
inlawrev-3405	538	9	100	100	NUM
inlawrev-3405	538	10	each	each	PRON
inlawrev-3405	538	11	,	,	PUNCT
inlawrev-3405	538	12	and	and	CCONJ
inlawrev-3405	538	13	at	at	ADP
inlawrev-3405	538	14	another	another	DET
inlawrev-3405	538	15	place	place	NOUN
inlawrev-3405	538	16	they	they	PRON
inlawrev-3405	538	17	were	be	AUX
inlawrev-3405	538	18	valued	value	VERB
inlawrev-3405	538	19	at	at	ADP
inlawrev-3405	538	20	$	$	SYM
inlawrev-3405	538	21	1000	1000	NUM
inlawrev-3405	538	22	each	each	PRON
inlawrev-3405	538	23	.	.	PUNCT
inlawrev-3405	539	1	see	see	VERB
inlawrev-3405	539	2	i	i	PRON
inlawrev-3405	539	3	d.	d.	PROPN
inlawrev-3405	539	4	at	at	ADP
inlawrev-3405	539	5	2299	2299	NUM
inlawrev-3405	539	6	-	-	SYM
inlawrev-3405	539	7	2300	2300	NUM
inlawrev-3405	539	8	.	.	PUNCT
inlawrev-3405	540	1	the	the	DET
inlawrev-3405	540	2	agent	agent	NOUN
inlawrev-3405	540	3	used	use	VERB
inlawrev-3405	540	4	the	the	DET
inlawrev-3405	540	5	higher	high	ADJ
inlawrev-3405	540	6	value	value	NOUN
inlawrev-3405	540	7	in	in	ADP
inlawrev-3405	540	8	calculating	calculate	VERB
inlawrev-3405	540	9	the	the	DET
inlawrev-3405	540	10	deficiency	deficiency	NOUN
inlawrev-3405	540	11	.	.	PUNCT
inlawrev-3405	541	1	1	1	NUM
inlawrev-3405	541	2	17	17	NUM
inlawrev-3405	541	3	.	.	PUNCT
inlawrev-3405	542	1	see	see	VERB
inlawrev-3405	542	2	i	i	PRON
inlawrev-3405	542	3	d.	d.	PROPN
inlawrev-3405	542	4	at	at	ADP
inlawrev-3405	542	5	2297	2297	NUM
inlawrev-3405	542	6	.	.	PUNCT
inlawrev-3405	543	1	there	there	PRON
inlawrev-3405	543	2	was	be	VERB
inlawrev-3405	543	3	also	also	ADV
inlawrev-3405	543	4	some	some	DET
inlawrev-3405	543	5	confusion	confusion	NOUN
inlawrev-3405	543	6	as	as	ADP
inlawrev-3405	543	7	to	to	ADP
inlawrev-3405	543	8	whether	whether	SCONJ
inlawrev-3405	543	9	a	a	DET
inlawrev-3405	543	10	sum	sum	NOUN
inlawrev-3405	543	11	of	of	ADP
inlawrev-3405	543	12	$	$	SYM
inlawrev-3405	543	13	14,000	14,000	NUM
inlawrev-3405	543	14	in	in	ADP
inlawrev-3405	543	15	chips	chip	NOUN
inlawrev-3405	543	16	was	be	AUX
inlawrev-3405	543	17	included	include	VERB
inlawrev-3405	543	18	in	in	ADP
inlawrev-3405	543	19	the	the	DET
inlawrev-3405	543	20	$	$	SYM
inlawrev-3405	543	21	65,000	65,000	NUM
inlawrev-3405	543	22	or	or	CCONJ
inlawrev-3405	543	23	was	be	AUX
inlawrev-3405	543	24	an	an	DET
inlawrev-3405	543	25	additional	additional	ADJ
inlawrev-3405	543	26	amount	amount	NOUN
inlawrev-3405	543	27	.	.	PUNCT
inlawrev-3405	544	1	see	see	VERB
inlawrev-3405	544	2	i	i	PRON
inlawrev-3405	544	3	d.	d.	PROPN
inlawrev-3405	544	4	at	at	ADP
inlawrev-3405	544	5	2297	2297	NUM
inlawrev-3405	544	6	-	-	SYM
inlawrev-3405	544	7	98	98	NUM
inlawrev-3405	544	8	.	.	PUNCT
inlawrev-3405	545	1	536	536	NUM
inlawrev-3405	545	2	indiana	indiana	PROPN
inlawrev-3405	545	3	law	law	PROPN
inlawrev-3405	545	4	review	review	NOUN
inlawrev-3405	546	1	[	[	X
inlawrev-3405	546	2	vol	vol	NOUN
inlawrev-3405	546	3	.	.	PUNCT
inlawrev-3405	547	1	33:517	33:517	NUM
inlawrev-3405	547	2	was	be	AUX
inlawrev-3405	547	3	used	use	VERB
inlawrev-3405	547	4	on	on	ADP
inlawrev-3405	547	5	the	the	DET
inlawrev-3405	547	6	statutory	statutory	ADJ
inlawrev-3405	547	7	notices	notice	NOUN
inlawrev-3405	547	8	)	)	PUNCT
inlawrev-3405	547	9	.	.	PUNCT
inlawrev-3405	548	1	'	'	PUNCT
inlawrev-3405	548	2	^^	^^	PUNCT
inlawrev-3405	548	3	none	none	NOUN
inlawrev-3405	548	4	ofthese	ofthese	ADJ
inlawrev-3405	548	5	errors	error	NOUN
inlawrev-3405	548	6	represented	represent	VERB
inlawrev-3405	548	7	a	a	DET
inlawrev-3405	548	8	significant	significant	ADJ
inlawrev-3405	548	9	percentage	percentage	NOUN
inlawrev-3405	548	10	of	of	ADP
inlawrev-3405	548	11	the	the	DET
inlawrev-3405	548	12	total	total	ADJ
inlawrev-3405	548	13	dollar	dollar	NOUN
inlawrev-3405	548	14	figures	figure	NOUN
inlawrev-3405	548	15	asserted	assert	VERB
inlawrev-3405	548	16	,	,	PUNCT
inlawrev-3405	548	17	and	and	CCONJ
inlawrev-3405	548	18	the	the	DET
inlawrev-3405	548	19	decidingjudge	decidingjudge	NOUN
inlawrev-3405	548	20	'	'	PUNCT
inlawrev-3405	548	21	'	'	PUNCT
inlawrev-3405	548	22	^	^	PUNCT
inlawrev-3405	548	23	presumably	presumably	ADV
inlawrev-3405	548	24	regarded	regard	VERB
inlawrev-3405	548	25	these	these	PRON
inlawrev-3405	548	26	as	as	ADP
inlawrev-3405	548	27	harmless	harmless	ADJ
inlawrev-3405	548	28	error	error	NOUN
inlawrev-3405	548	29	.	.	PUNCT
inlawrev-3405	549	1	however	however	ADV
inlawrev-3405	549	2	,	,	PUNCT
inlawrev-3405	549	3	it	it	PRON
inlawrev-3405	549	4	must	must	AUX
inlawrev-3405	549	5	be	be	AUX
inlawrev-3405	549	6	remembered	remember	VERB
inlawrev-3405	549	7	that	that	SCONJ
inlawrev-3405	549	8	the	the	DET
inlawrev-3405	549	9	assertions	assertion	NOUN
inlawrev-3405	549	10	in	in	ADP
inlawrev-3405	549	11	the	the	DET
inlawrev-3405	549	12	notice	notice	NOUN
inlawrev-3405	549	13	are	be	AUX
inlawrev-3405	549	14	presumed	presume	VERB
inlawrev-3405	549	15	to	to	PART
inlawrev-3405	549	16	be	be	AUX
inlawrev-3405	549	17	correct	correct	ADJ
inlawrev-3405	549	18	.	.	PUNCT
inlawrev-3405	550	1	'	'	PUNCT
inlawrev-3405	550	2	^*^	^*^	NUM
inlawrev-3405	550	3	in	in	ADP
inlawrev-3405	550	4	the	the	DET
inlawrev-3405	550	5	usual	usual	ADJ
inlawrev-3405	550	6	civil	civil	ADJ
inlawrev-3405	550	7	fraud	fraud	NOUN
inlawrev-3405	550	8	case	case	NOUN
inlawrev-3405	550	9	,	,	PUNCT
inlawrev-3405	550	10	where	where	SCONJ
inlawrev-3405	550	11	the	the	DET
inlawrev-3405	550	12	court	court	NOUN
inlawrev-3405	550	13	would	would	AUX
inlawrev-3405	550	14	not	not	PART
inlawrev-3405	550	15	permit	permit	VERB
inlawrev-3405	550	16	petitioners	petitioner	NOUN
inlawrev-3405	550	17	to	to	PART
inlawrev-3405	550	18	"	"	PUNCT
inlawrev-3405	550	19	look	look	VERB
inlawrev-3405	550	20	behind	behind	ADP
inlawrev-3405	550	21	"	"	PUNCT
inlawrev-3405	550	22	the	the	DET
inlawrev-3405	550	23	notice	notice	NOUN
inlawrev-3405	550	24	,	,	PUNCT
inlawrev-3405	550	25	these	these	DET
inlawrev-3405	550	26	errors	error	NOUN
inlawrev-3405	550	27	could	could	AUX
inlawrev-3405	550	28	not	not	PART
inlawrev-3405	550	29	be	be	AUX
inlawrev-3405	550	30	detected	detect	VERB
inlawrev-3405	550	31	.	.	PUNCT
inlawrev-3405	551	1	if	if	SCONJ
inlawrev-3405	551	2	in	in	ADP
inlawrev-3405	551	3	fact	fact	NOUN
inlawrev-3405	551	4	the	the	DET
inlawrev-3405	551	5	tax	tax	NOUN
inlawrev-3405	551	6	court	court	NOUN
inlawrev-3405	551	7	normally	normally	ADV
inlawrev-3405	551	8	required	require	VERB
inlawrev-3405	551	9	the	the	DET
inlawrev-3405	551	10	revenue	revenue	NOUN
inlawrev-3405	551	11	agent	agent	NOUN
inlawrev-3405	551	12	's	's	PART
inlawrev-3405	551	13	reports	report	NOUN
inlawrev-3405	551	14	to	to	PART
inlawrev-3405	551	15	be	be	AUX
inlawrev-3405	551	16	made	make	VERB
inlawrev-3405	551	17	available	available	ADJ
inlawrev-3405	551	18	to	to	ADP
inlawrev-3405	551	19	petitioners	petitioner	NOUN
inlawrev-3405	551	20	and	and	CCONJ
inlawrev-3405	551	21	required	require	VERB
inlawrev-3405	551	22	the	the	DET
inlawrev-3405	551	23	agent	agent	NOUN
inlawrev-3405	551	24	to	to	PART
inlawrev-3405	551	25	testify	testify	VERB
inlawrev-3405	551	26	as	as	ADP
inlawrev-3405	551	27	to	to	ADP
inlawrev-3405	551	28	how	how	SCONJ
inlawrev-3405	551	29	he	he	PRON
inlawrev-3405	551	30	or	or	CCONJ
inlawrev-3405	551	31	she	she	PRON
inlawrev-3405	551	32	formulated	formulate	VERB
inlawrev-3405	551	33	those	those	DET
inlawrev-3405	551	34	reports	report	NOUN
inlawrev-3405	551	35	,	,	PUNCT
inlawrev-3405	551	36	a	a	DET
inlawrev-3405	551	37	petitioner	petitioner	NOUN
inlawrev-3405	551	38	could	could	AUX
inlawrev-3405	551	39	be	be	AUX
inlawrev-3405	551	40	sure	sure	ADJ
inlawrev-3405	551	41	the	the	DET
inlawrev-3405	551	42	process	process	NOUN
inlawrev-3405	551	43	(	(	PUNCT
inlawrev-3405	551	44	if	if	SCONJ
inlawrev-3405	551	45	not	not	PART
inlawrev-3405	551	46	the	the	DET
inlawrev-3405	551	47	dollar	dollar	NOUN
inlawrev-3405	551	48	amounts	amount	NOUN
inlawrev-3405	551	49	computed	compute	VERB
inlawrev-3405	551	50	)	)	PUNCT
inlawrev-3405	551	51	was	be	AUX
inlawrev-3405	551	52	correct	correct	ADJ
inlawrev-3405	551	53	.	.	PUNCT
inlawrev-3405	552	1	it	it	PRON
inlawrev-3405	552	2	should	should	AUX
inlawrev-3405	552	3	not	not	PART
inlawrev-3405	552	4	require	require	VERB
inlawrev-3405	552	5	much	much	ADJ
inlawrev-3405	552	6	extra	extra	ADJ
inlawrev-3405	552	7	time	time	NOUN
inlawrev-3405	552	8	for	for	SCONJ
inlawrev-3405	552	9	revenue	revenue	NOUN
inlawrev-3405	552	10	agents	agent	NOUN
inlawrev-3405	552	11	to	to	PART
inlawrev-3405	552	12	be	be	AUX
inlawrev-3405	552	13	more	more	ADV
inlawrev-3405	552	14	careful	careful	ADJ
inlawrev-3405	552	15	,	,	PUNCT
inlawrev-3405	552	16	and	and	CCONJ
inlawrev-3405	552	17	the	the	DET
inlawrev-3405	552	18	positives	positive	NOUN
inlawrev-3405	552	19	benefits	benefit	VERB
inlawrev-3405	552	20	offull	offull	ADJ
inlawrev-3405	552	21	disclosure	disclosure	NOUN
inlawrev-3405	552	22	of	of	ADP
inlawrev-3405	552	23	the	the	DET
inlawrev-3405	552	24	process	process	NOUN
inlawrev-3405	552	25	to	to	ADP
inlawrev-3405	552	26	the	the	DET
inlawrev-3405	552	27	service	service	NOUN
inlawrev-3405	552	28	should	should	AUX
inlawrev-3405	552	29	more	more	ADV
inlawrev-3405	552	30	than	than	ADP
inlawrev-3405	552	31	offset	offset	VERB
inlawrev-3405	552	32	any	any	DET
inlawrev-3405	552	33	negatives	negative	NOUN
inlawrev-3405	552	34	.	.	PUNCT
inlawrev-3405	553	1	there	there	PRON
inlawrev-3405	553	2	seems	seem	VERB
inlawrev-3405	553	3	to	to	PART
inlawrev-3405	553	4	be	be	AUX
inlawrev-3405	553	5	no	no	DET
inlawrev-3405	553	6	good	good	ADJ
inlawrev-3405	553	7	reason	reason	NOUN
inlawrev-3405	553	8	for	for	ADP
inlawrev-3405	553	9	the	the	DET
inlawrev-3405	553	10	no	no	DET
inlawrev-3405	553	11	disclosure	disclosure	NOUN
inlawrev-3405	553	12	policy	policy	NOUN
inlawrev-3405	553	13	aside	aside	ADV
inlawrev-3405	553	14	from	from	ADP
inlawrev-3405	553	15	the	the	DET
inlawrev-3405	553	16	possibility	possibility	NOUN
inlawrev-3405	553	17	of	of	ADP
inlawrev-3405	553	18	embarrassment	embarrassment	NOUN
inlawrev-3405	553	19	.	.	PUNCT
inlawrev-3405	554	1	as	as	ADV
inlawrev-3405	554	2	long	long	ADV
inlawrev-3405	554	3	as	as	SCONJ
inlawrev-3405	554	4	the	the	DET
inlawrev-3405	554	5	service	service	NOUN
inlawrev-3405	554	6	stonewalls	stonewall	NOUN
inlawrev-3405	554	7	,	,	PUNCT
inlawrev-3405	554	8	there	there	PRON
inlawrev-3405	554	9	will	will	AUX
inlawrev-3405	554	10	always	always	ADV
inlawrev-3405	554	11	be	be	AUX
inlawrev-3405	554	12	suspicion	suspicion	NOUN
inlawrev-3405	554	13	that	that	SCONJ
inlawrev-3405	554	14	the	the	DET
inlawrev-3405	554	15	service	service	NOUN
inlawrev-3405	554	16	is	be	AUX
inlawrev-3405	554	17	intent	intent	ADJ
inlawrev-3405	554	18	on	on	ADP
inlawrev-3405	554	19	hiding	hide	VERB
inlawrev-3405	554	20	its	its	PRON
inlawrev-3405	554	21	errors	error	NOUN
inlawrev-3405	554	22	.	.	PUNCT
inlawrev-3405	555	1	again	again	ADV
inlawrev-3405	555	2	,	,	PUNCT
inlawrev-3405	555	3	recall	recall	VERB
inlawrev-3405	555	4	that	that	SCONJ
inlawrev-3405	555	5	all	all	PRON
inlawrev-3405	555	6	that	that	PRON
inlawrev-3405	555	7	is	be	AUX
inlawrev-3405	555	8	being	be	AUX
inlawrev-3405	555	9	sought	seek	VERB
inlawrev-3405	555	10	is	be	AUX
inlawrev-3405	555	11	how	how	SCONJ
inlawrev-3405	555	12	the	the	DET
inlawrev-3405	555	13	service	service	NOUN
inlawrev-3405	555	14	did	do	VERB
inlawrev-3405	555	15	or	or	CCONJ
inlawrev-3405	555	16	did	do	AUX
inlawrev-3405	555	17	not	not	PART
inlawrev-3405	555	18	conform	conform	VERB
inlawrev-3405	555	19	to	to	ADP
inlawrev-3405	555	20	its	its	PRON
inlawrev-3405	555	21	published	publish	VERB
inlawrev-3405	555	22	procedures	procedure	NOUN
inlawrev-3405	555	23	;	;	PUNCT
inlawrev-3405	555	24	it	it	PRON
inlawrev-3405	555	25	does	do	AUX
inlawrev-3405	555	26	not	not	PART
inlawrev-3405	555	27	seek	seek	VERB
inlawrev-3405	555	28	information	information	NOUN
inlawrev-3405	555	29	on	on	ADP
inlawrev-3405	555	30	why	why	SCONJ
inlawrev-3405	555	31	the	the	DET
inlawrev-3405	555	32	service	service	NOUN
inlawrev-3405	555	33	acted	act	VERB
inlawrev-3405	555	34	as	as	SCONJ
inlawrev-3405	555	35	it	it	PRON
inlawrev-3405	555	36	did	do	VERB
inlawrev-3405	555	37	.	.	PUNCT
inlawrev-3405	556	1	iii	iii	X
inlawrev-3405	556	2	.	.	PUNCT
inlawrev-3405	557	1	how	how	SCONJ
inlawrev-3405	557	2	the	the	DET
inlawrev-3405	557	3	service	service	NOUN
inlawrev-3405	557	4	prevents	prevent	VERB
inlawrev-3405	557	5	the	the	DET
inlawrev-3405	557	6	taxpayer	taxpayer	NOUN
inlawrev-3405	557	7	from	from	ADP
inlawrev-3405	557	8	discovering	discover	VERB
inlawrev-3405	557	9	possible	possible	ADJ
inlawrev-3405	557	10	errors	error	NOUN
inlawrev-3405	557	11	in	in	ADP
inlawrev-3405	557	12	the	the	DET
inlawrev-3405	557	13	statutory	statutory	ADJ
inlawrev-3405	557	14	notice	notice	NOUN
inlawrev-3405	557	15	:	:	PUNCT
inlawrev-3405	557	16	privilege	privilege	NOUN
inlawrev-3405	557	17	in	in	ADP
inlawrev-3405	557	18	addition	addition	NOUN
inlawrev-3405	557	19	to	to	ADP
inlawrev-3405	557	20	the	the	DET
inlawrev-3405	557	21	greenberg	greenberg	PROPN
inlawrev-3405	557	22	's	's	PART
inlawrev-3405	557	23	express	express	ADJ
inlawrev-3405	557	24	argument	argument	NOUN
inlawrev-3405	557	25	,	,	PUNCT
inlawrev-3405	557	26	the	the	DET
inlawrev-3405	557	27	service	service	NOUN
inlawrev-3405	557	28	consistently	consistently	ADV
inlawrev-3405	557	29	argues	argue	VERB
inlawrev-3405	557	30	that	that	SCONJ
inlawrev-3405	557	31	all	all	DET
inlawrev-3405	557	32	documents	document	NOUN
inlawrev-3405	557	33	supporting	support	VERB
inlawrev-3405	557	34	its	its	PRON
inlawrev-3405	557	35	computations	computation	NOUN
inlawrev-3405	557	36	of	of	ADP
inlawrev-3405	557	37	a	a	DET
inlawrev-3405	557	38	deficiency	deficiency	NOUN
inlawrev-3405	557	39	are	be	AUX
inlawrev-3405	557	40	prepared	prepare	VERB
inlawrev-3405	557	41	in	in	ADP
inlawrev-3405	557	42	anticipation	anticipation	NOUN
inlawrev-3405	557	43	of	of	ADP
inlawrev-3405	557	44	litigation	litigation	NOUN
inlawrev-3405	557	45	,	,	PUNCT
inlawrev-3405	557	46	and	and	CCONJ
inlawrev-3405	557	47	therefore	therefore	ADV
inlawrev-3405	557	48	are	be	AUX
inlawrev-3405	557	49	not	not	PART
inlawrev-3405	557	50	discoverable	discoverable	ADJ
inlawrev-3405	557	51	.	.	PUNCT
inlawrev-3405	558	1	'^	'^	NOUN
inlawrev-3405	558	2	'	'	PUNCT
inlawrev-3405	558	3	but	but	CCONJ
inlawrev-3405	558	4	is	be	AUX
inlawrev-3405	558	5	a	a	DET
inlawrev-3405	558	6	revenue	revenue	NOUN
inlawrev-3405	558	7	agent	agent	NOUN
inlawrev-3405	558	8	's	's	PART
inlawrev-3405	558	9	report	report	NOUN
inlawrev-3405	558	10	(	(	PUNCT
inlawrev-3405	558	11	"	"	PUNCT
inlawrev-3405	558	12	rar	rar	NOUN
inlawrev-3405	558	13	"	"	PUNCT
inlawrev-3405	558	14	)	)	PUNCT
inlawrev-3405	558	15	,	,	PUNCT
inlawrev-3405	558	16	compiled	compile	VERB
inlawrev-3405	558	17	after	after	ADP
inlawrev-3405	558	18	an	an	DET
inlawrev-3405	558	19	audit	audit	NOUN
inlawrev-3405	558	20	,	,	PUNCT
inlawrev-3405	558	21	prepared	prepare	VERB
inlawrev-3405	558	22	in	in	ADP
inlawrev-3405	558	23	1	1	NUM
inlawrev-3405	558	24	1	1	NUM
inlawrev-3405	558	25	8	8	NUM
inlawrev-3405	558	26	.	.	PUNCT
inlawrev-3405	559	1	see	see	VERB
inlawrev-3405	559	2	i	i	PRON
inlawrev-3405	559	3	d.	d.	PROPN
inlawrev-3405	559	4	at	at	ADP
inlawrev-3405	559	5	23	23	NUM
inlawrev-3405	559	6	12	12	NUM
inlawrev-3405	559	7	-	-	SYM
inlawrev-3405	559	8	14	14	NUM
inlawrev-3405	559	9	.	.	PUNCT
inlawrev-3405	560	1	the	the	DET
inlawrev-3405	560	2	agent	agent	NOUN
inlawrev-3405	560	3	could	could	AUX
inlawrev-3405	560	4	offer	offer	VERB
inlawrev-3405	560	5	no	no	DET
inlawrev-3405	560	6	explanation	explanation	NOUN
inlawrev-3405	560	7	for	for	ADP
inlawrev-3405	560	8	the	the	DET
inlawrev-3405	560	9	difference	difference	NOUN
inlawrev-3405	560	10	.	.	PUNCT
inlawrev-3405	561	1	see	see	VERB
inlawrev-3405	561	2	i	i	PRON
inlawrev-3405	561	3	d.	d.	PROPN
inlawrev-3405	561	4	1	1	NUM
inlawrev-3405	561	5	19	19	NUM
inlawrev-3405	561	6	.	.	PUNCT
inlawrev-3405	562	1	remember	remember	VERB
inlawrev-3405	562	2	that	that	SCONJ
inlawrev-3405	562	3	the	the	DET
inlawrev-3405	562	4	trial	trial	NOUN
inlawrev-3405	562	5	judge	judge	NOUN
inlawrev-3405	562	6	had	have	AUX
inlawrev-3405	562	7	died	die	VERB
inlawrev-3405	562	8	before	before	SCONJ
inlawrev-3405	562	9	briefs	brief	NOUN
inlawrev-3405	562	10	were	be	AUX
inlawrev-3405	562	11	submitted	submit	VERB
inlawrev-3405	562	12	,	,	PUNCT
inlawrev-3405	562	13	and	and	CCONJ
inlawrev-3405	562	14	the	the	DET
inlawrev-3405	562	15	deciding	decide	VERB
inlawrev-3405	562	16	judge	judge	NOUN
inlawrev-3405	562	17	did	do	AUX
inlawrev-3405	562	18	not	not	PART
inlawrev-3405	562	19	have	have	VERB
inlawrev-3405	562	20	the	the	DET
inlawrev-3405	562	21	benefit	benefit	NOUN
inlawrev-3405	562	22	of	of	ADP
inlawrev-3405	562	23	watching	watch	VERB
inlawrev-3405	562	24	the	the	DET
inlawrev-3405	562	25	agent	agent	NOUN
inlawrev-3405	562	26	on	on	ADP
inlawrev-3405	562	27	the	the	DET
inlawrev-3405	562	28	witness	witness	NOUN
inlawrev-3405	562	29	stand	stand	VERB
inlawrev-3405	562	30	.	.	PUNCT
inlawrev-3405	563	1	120	120	NUM
inlawrev-3405	563	2	.	.	PUNCT
inlawrev-3405	564	1	see	see	VERB
inlawrev-3405	564	2	supra	supra	PROPN
inlawrev-3405	564	3	note	note	PROPN
inlawrev-3405	564	4	29	29	NUM
inlawrev-3405	564	5	and	and	CCONJ
inlawrev-3405	564	6	accompanying	accompany	VERB
inlawrev-3405	564	7	text	text	NOUN
inlawrev-3405	564	8	.	.	PUNCT
inlawrev-3405	565	1	121	121	NUM
inlawrev-3405	565	2	.	.	PUNCT
inlawrev-3405	566	1	see	see	AUX
inlawrev-3405	566	2	generally	generally	ADV
inlawrev-3405	566	3	fed	feed	VERB
inlawrev-3405	566	4	.	.	PUNCT
inlawrev-3405	567	1	r	r	NOUN
inlawrev-3405	567	2	civ	civ	NOUN
inlawrev-3405	567	3	.	.	PUNCT
inlawrev-3405	568	1	p.	p.	NOUN
inlawrev-3405	568	2	26	26	NUM
inlawrev-3405	568	3	(	(	PUNCT
inlawrev-3405	568	4	permitting	permit	VERB
inlawrev-3405	568	5	discovery	discovery	NOUN
inlawrev-3405	568	6	for	for	ADP
inlawrev-3405	568	7	non	non	ADJ
inlawrev-3405	568	8	-	-	ADJ
inlawrev-3405	568	9	privileged	privileged	ADJ
inlawrev-3405	568	10	documents	document	NOUN
inlawrev-3405	568	11	)	)	PUNCT
inlawrev-3405	568	12	.	.	PUNCT
inlawrev-3405	569	1	subsection	subsection	NOUN
inlawrev-3405	569	2	(	(	PUNCT
inlawrev-3405	569	3	a)(1)(b	a)(1)(b	PROPN
inlawrev-3405	569	4	)	)	PUNCT
inlawrev-3405	569	5	provides	provide	VERB
inlawrev-3405	569	6	that	that	SCONJ
inlawrev-3405	569	7	"	"	PUNCT
inlawrev-3405	569	8	a	a	DET
inlawrev-3405	569	9	party	party	NOUN
inlawrev-3405	569	10	shall	shall	AUX
inlawrev-3405	569	11	.	.	PUNCT
inlawrev-3405	569	12	.	.	PUNCT
inlawrev-3405	570	1	.	.	PUNCT
inlawrev-3405	571	1	provide	provide	VERB
inlawrev-3405	571	2	to	to	ADP
inlawrev-3405	571	3	other	other	ADJ
inlawrev-3405	571	4	parties	party	NOUN
inlawrev-3405	571	5	...	...	PUNCT
inlawrev-3405	571	6	a	a	DET
inlawrev-3405	571	7	copy	copy	NOUN
inlawrev-3405	571	8	of	of	ADP
inlawrev-3405	571	9	,	,	PUNCT
inlawrev-3405	571	10	or	or	CCONJ
inlawrev-3405	571	11	a	a	DET
inlawrev-3405	571	12	description	description	NOUN
inlawrev-3405	571	13	by	by	ADP
inlawrev-3405	571	14	category	category	NOUN
inlawrev-3405	571	15	and	and	CCONJ
inlawrev-3405	571	16	location	location	NOUN
inlawrev-3405	571	17	of	of	ADP
inlawrev-3405	571	18	,	,	PUNCT
inlawrev-3405	571	19	all	all	DET
inlawrev-3405	571	20	documents	document	NOUN
inlawrev-3405	571	21	...	...	PUNCT
inlawrev-3405	571	22	in	in	ADP
inlawrev-3405	571	23	the	the	DET
inlawrev-3405	571	24	possession	possession	NOUN
inlawrev-3405	571	25	,	,	PUNCT
inlawrev-3405	571	26	custody	custody	NOUN
inlawrev-3405	571	27	,	,	PUNCT
inlawrev-3405	571	28	or	or	CCONJ
inlawrev-3405	571	29	control	control	NOUN
inlawrev-3405	571	30	of	of	ADP
inlawrev-3405	571	31	the	the	DET
inlawrev-3405	571	32	party	party	NOUN
inlawrev-3405	571	33	that	that	PRON
inlawrev-3405	571	34	are	be	AUX
inlawrev-3405	571	35	relevant	relevant	ADJ
inlawrev-3405	571	36	to	to	ADP
inlawrev-3405	571	37	the	the	DET
inlawrev-3405	571	38	disputed	dispute	VERB
inlawrev-3405	571	39	facts	fact	NOUN
inlawrev-3405	571	40	alleged	allege	VERB
inlawrev-3405	571	41	with	with	ADP
inlawrev-3405	571	42	particularity	particularity	NOUN
inlawrev-3405	571	43	in	in	ADP
inlawrev-3405	571	44	the	the	DET
inlawrev-3405	571	45	pleadings	pleading	NOUN
inlawrev-3405	571	46	.	.	PUNCT
inlawrev-3405	571	47	"	"	PUNCT
inlawrev-3405	572	1	fed	feed	VERB
inlawrev-3405	572	2	.	.	PUNCT
inlawrev-3405	573	1	r	r	NOUN
inlawrev-3405	573	2	civ	civ	NOUN
inlawrev-3405	573	3	.	.	PUNCT
inlawrev-3405	574	1	p.	p.	NOUN
inlawrev-3405	574	2	26(a)(1)(b	26(a)(1)(b	NUM
inlawrev-3405	574	3	)	)	PUNCT
inlawrev-3405	574	4	.	.	PUNCT
inlawrev-3405	575	1	in	in	ADP
inlawrev-3405	575	2	addition	addition	NOUN
inlawrev-3405	575	3	.	.	PUNCT
inlawrev-3405	576	1	rule	rule	NOUN
inlawrev-3405	576	2	26	26	NUM
inlawrev-3405	576	3	permits	permit	VERB
inlawrev-3405	576	4	discovery	discovery	NOUN
inlawrev-3405	576	5	for	for	ADP
inlawrev-3405	576	6	all	all	DET
inlawrev-3405	576	7	documents	document	NOUN
inlawrev-3405	576	8	not	not	PART
inlawrev-3405	576	9	privileged	privileged	ADJ
inlawrev-3405	576	10	.	.	PUNCT
inlawrev-3405	577	1	see	see	VERB
inlawrev-3405	577	2	fed	fed	PROPN
inlawrev-3405	577	3	.	.	PUNCT
inlawrev-3405	578	1	rciv	rciv	PROPN
inlawrev-3405	578	2	.	.	PUNCT
inlawrev-3405	579	1	p.	p.	NOUN
inlawrev-3405	579	2	26(b)(1	26(b)(1	NUM
inlawrev-3405	579	3	)	)	PUNCT
inlawrev-3405	579	4	(	(	PUNCT
inlawrev-3405	579	5	"	"	PUNCT
inlawrev-3405	579	6	unless	unless	SCONJ
inlawrev-3405	579	7	otherwise	otherwise	ADV
inlawrev-3405	579	8	limited	limit	VERB
inlawrev-3405	579	9	,	,	PUNCT
inlawrev-3405	579	10	.	.	PUNCT
inlawrev-3405	579	11	.	.	PUNCT
inlawrev-3405	579	12	.	.	PUNCT
inlawrev-3405	580	1	[	[	X
inlawrev-3405	580	2	pjarties	pjartie	NOUN
inlawrev-3405	580	3	may	may	AUX
inlawrev-3405	580	4	obtain	obtain	VERB
inlawrev-3405	580	5	discovery	discovery	NOUN
inlawrev-3405	580	6	regarding	regard	VERB
inlawrev-3405	580	7	any	any	DET
inlawrev-3405	580	8	matter	matter	NOUN
inlawrev-3405	580	9	,	,	PUNCT
inlawrev-3405	580	10	not	not	PART
inlawrev-3405	580	11	privileged	privileged	ADJ
inlawrev-3405	580	12	,	,	PUNCT
inlawrev-3405	580	13	which	which	PRON
inlawrev-3405	580	14	is	be	AUX
inlawrev-3405	580	15	relevant	relevant	ADJ
inlawrev-3405	580	16	to	to	ADP
inlawrev-3405	580	17	the	the	DET
inlawrev-3405	580	18	subject	subject	NOUN
inlawrev-3405	580	19	matter	matter	NOUN
inlawrev-3405	580	20	involved	involve	VERB
inlawrev-3405	580	21	in	in	ADP
inlawrev-3405	580	22	the	the	DET
inlawrev-3405	580	23	pending	pende	VERB
inlawrev-3405	580	24	action	action	NOUN
inlawrev-3405	580	25	.	.	PUNCT
inlawrev-3405	580	26	"	"	PUNCT
inlawrev-3405	580	27	)	)	PUNCT
inlawrev-3405	580	28	.	.	PUNCT
inlawrev-3405	581	1	federal	federal	ADJ
inlawrev-3405	581	2	rule	rule	NOUN
inlawrev-3405	581	3	of	of	ADP
inlawrev-3405	581	4	evidence	evidence	NOUN
inlawrev-3405	581	5	501	501	NUM
inlawrev-3405	581	6	states	state	NOUN
inlawrev-3405	581	7	,	,	PUNCT
inlawrev-3405	581	8	"	"	PUNCT
inlawrev-3405	581	9	[	[	X
inlawrev-3405	581	10	t]he	t]he	X
inlawrev-3405	581	11	privilege	privilege	NOUN
inlawrev-3405	581	12	of	of	ADP
inlawrev-3405	581	13	a	a	DET
inlawrev-3405	581	14	witness	witness	NOUN
inlawrev-3405	581	15	.	.	PUNCT
inlawrev-3405	581	16	.	.	PUNCT
inlawrev-3405	582	1	.	.	PUNCT
inlawrev-3405	583	1	shall	shall	AUX
inlawrev-3405	583	2	be	be	AUX
inlawrev-3405	583	3	governed	govern	VERB
inlawrev-3405	583	4	by	by	ADP
inlawrev-3405	583	5	the	the	DET
inlawrev-3405	583	6	principles	principle	NOUN
inlawrev-3405	583	7	of	of	ADP
inlawrev-3405	583	8	the	the	DET
inlawrev-3405	583	9	common	common	ADJ
inlawrev-3405	583	10	law	law	NOUN
inlawrev-3405	583	11	as	as	SCONJ
inlawrev-3405	583	12	they	they	PRON
inlawrev-3405	583	13	may	may	AUX
inlawrev-3405	583	14	be	be	AUX
inlawrev-3405	583	15	interpreted	interpret	VERB
inlawrev-3405	583	16	by	by	ADP
inlawrev-3405	583	17	the	the	DET
inlawrev-3405	583	18	courts	court	NOUN
inlawrev-3405	583	19	of	of	ADP
inlawrev-3405	583	20	the	the	DET
inlawrev-3405	583	21	united	united	PROPN
inlawrev-3405	583	22	states	states	PROPN
inlawrev-3405	583	23	in	in	ADP
inlawrev-3405	583	24	the	the	DET
inlawrev-3405	583	25	light	light	NOUN
inlawrev-3405	583	26	of	of	ADP
inlawrev-3405	583	27	reason	reason	NOUN
inlawrev-3405	583	28	and	and	CCONJ
inlawrev-3405	583	29	experience	experience	NOUN
inlawrev-3405	583	30	.	.	PUNCT
inlawrev-3405	583	31	"	"	PUNCT
inlawrev-3405	584	1	fed	fed	PROPN
inlawrev-3405	584	2	.	.	PUNCT
inlawrev-3405	585	1	r.	r.	PROPN
inlawrev-3405	585	2	evid	evid	PROPN
inlawrev-3405	585	3	.	.	PUNCT
inlawrev-3405	586	1	501	501	NUM
inlawrev-3405	586	2	.	.	PUNCT
inlawrev-3405	587	1	the	the	DET
inlawrev-3405	587	2	attorney	attorney	NOUN
inlawrev-3405	587	3	-	-	PUNCT
inlawrev-3405	587	4	client	client	NOUN
inlawrev-3405	587	5	privilege	privilege	NOUN
inlawrev-3405	587	6	and	and	CCONJ
inlawrev-3405	587	7	work	work	NOUN
inlawrev-3405	587	8	product	product	NOUN
inlawrev-3405	587	9	protection	protection	NOUN
inlawrev-3405	587	10	for	for	ADP
inlawrev-3405	587	11	documents	document	NOUN
inlawrev-3405	587	12	are	be	AUX
inlawrev-3405	587	13	recognized	recognize	VERB
inlawrev-3405	587	14	as	as	ADP
inlawrev-3405	587	15	the	the	DET
inlawrev-3405	587	16	oldest	old	ADJ
inlawrev-3405	587	17	of	of	ADP
inlawrev-3405	587	18	the	the	DET
inlawrev-3405	587	19	privileges	privilege	NOUN
inlawrev-3405	587	20	for	for	ADP
inlawrev-3405	587	21	confidential	confidential	ADJ
inlawrev-3405	587	22	communications	communication	NOUN
inlawrev-3405	587	23	known	know	VERB
inlawrev-3405	587	24	to	to	ADP
inlawrev-3405	587	25	the	the	DET
inlawrev-3405	587	26	common	common	ADJ
inlawrev-3405	587	27	law	law	NOUN
inlawrev-3405	587	28	.	.	PUNCT
inlawrev-3405	588	1	see	see	VERB
inlawrev-3405	588	2	united	united	PROPN
inlawrev-3405	588	3	states	states	PROPN
inlawrev-3405	588	4	v.	v.	PROPN
inlawrev-3405	588	5	zolin	zolin	PROPN
inlawrev-3405	588	6	,	,	PUNCT
inlawrev-3405	588	7	491	491	NUM
inlawrev-3405	588	8	u.s	u.s	PROPN
inlawrev-3405	588	9	.	.	PROPN
inlawrev-3405	588	10	554	554	NUM
inlawrev-3405	588	11	,	,	PUNCT
inlawrev-3405	588	12	562	562	NUM
inlawrev-3405	588	13	(	(	PUNCT
inlawrev-3405	588	14	1989	1989	NUM
inlawrev-3405	588	15	)	)	PUNCT
inlawrev-3405	588	16	(	(	PUNCT
inlawrev-3405	588	17	citing	cite	VERB
inlawrev-3405	588	18	upjohn	upjohn	PROPN
inlawrev-3405	588	19	co.	co.	PROPN
inlawrev-3405	588	20	v.	v.	PROPN
inlawrev-3405	588	21	united	united	PROPN
inlawrev-3405	588	22	states	states	PROPN
inlawrev-3405	588	23	,	,	PUNCT
inlawrev-3405	588	24	449	449	NUM
inlawrev-3405	588	25	u.s	u.s	PROPN
inlawrev-3405	588	26	.	.	PROPN
inlawrev-3405	588	27	383	383	NUM
inlawrev-3405	588	28	,	,	PUNCT
inlawrev-3405	588	29	389	389	NUM
inlawrev-3405	588	30	(	(	PUNCT
inlawrev-3405	588	31	1981	1981	NUM
inlawrev-3405	588	32	)	)	PUNCT
inlawrev-3405	588	33	)	)	PUNCT
inlawrev-3405	588	34	.	.	PUNCT
inlawrev-3405	589	1	in	in	ADP
inlawrev-3405	589	2	the	the	DET
inlawrev-3405	589	3	tax	tax	NOUN
inlawrev-3405	589	4	court	court	NOUN
inlawrev-3405	589	5	,	,	PUNCT
inlawrev-3405	589	6	the	the	DET
inlawrev-3405	589	7	service	service	NOUN
inlawrev-3405	589	8	will	will	AUX
inlawrev-3405	589	9	often	often	ADV
inlawrev-3405	589	10	refuse	refuse	VERB
inlawrev-3405	589	11	to	to	PART
inlawrev-3405	589	12	produce	produce	VERB
inlawrev-3405	589	13	any	any	DET
inlawrev-3405	589	14	documents	document	NOUN
inlawrev-3405	589	15	they	they	PRON
inlawrev-3405	589	16	feel	feel	VERB
inlawrev-3405	589	17	were	be	AUX
inlawrev-3405	589	18	produced	produce	VERB
inlawrev-3405	589	19	in	in	ADP
inlawrev-3405	589	20	anticipation	anticipation	NOUN
inlawrev-3405	589	21	of	of	ADP
inlawrev-3405	589	22	litigation	litigation	NOUN
inlawrev-3405	589	23	.	.	PUNCT
inlawrev-3405	590	1	see	see	VERB
inlawrev-3405	590	2	infra	infra	NOUN
inlawrev-3405	590	3	notes	note	VERB
inlawrev-3405	590	4	120	120	NUM
inlawrev-3405	590	5	-	-	SYM
inlawrev-3405	590	6	25	25	NUM
inlawrev-3405	590	7	and	and	CCONJ
inlawrev-3405	590	8	accompanying	accompany	VERB
inlawrev-3405	590	9	text	text	NOUN
inlawrev-3405	590	10	(	(	PUNCT
inlawrev-3405	590	11	discussing	discuss	VERB
inlawrev-3405	590	12	the	the	DET
inlawrev-3405	590	13	contrary	contrary	ADJ
inlawrev-3405	590	14	view	view	NOUN
inlawrev-3405	590	15	of	of	ADP
inlawrev-3405	590	16	the	the	DET
inlawrev-3405	590	17	district	district	NOUN
inlawrev-3405	590	18	court	court	NOUN
inlawrev-3405	590	19	in	in	ADP
inlawrev-3405	590	20	peterson	peterson	PROPN
inlawrev-3405	590	21	v.	v.	PROPN
inlawrev-3405	590	22	united	united	PROPN
inlawrev-3405	590	23	states	states	PROPN
inlawrev-3405	590	24	,	,	PUNCT
inlawrev-3405	590	25	52	52	NUM
inlawrev-3405	590	26	f.r.d	f.r.d	NOUN
inlawrev-3405	590	27	.	.	PROPN
inlawrev-3405	590	28	317	317	NUM
inlawrev-3405	590	29	(	(	PUNCT
inlawrev-3405	590	30	s.d	s.d	PROPN
inlawrev-3405	590	31	.	.	PROPN
inlawrev-3405	590	32	111	111	NUM
inlawrev-3405	590	33	.	.	PUNCT
inlawrev-3405	590	34	1971	1971	NUM
inlawrev-3405	590	35	)	)	PUNCT
inlawrev-3405	590	36	)	)	PUNCT
inlawrev-3405	590	37	.	.	PUNCT
inlawrev-3405	591	1	2000	2000	NUM
inlawrev-3405	591	2	]	]	PUNCT
inlawrev-3405	591	3	critique	critique	NOUN
inlawrev-3405	591	4	of	of	ADP
inlawrev-3405	591	5	the	the	DET
inlawrev-3405	591	6	irs	irs	PROPN
inlawrev-3405	591	7	537	537	NUM
inlawrev-3405	591	8	"	"	PUNCT
inlawrev-3405	591	9	anticipation	anticipation	NOUN
inlawrev-3405	591	10	of	of	ADP
inlawrev-3405	591	11	litigation	litigation	NOUN
inlawrev-3405	591	12	"	"	PUNCT
inlawrev-3405	591	13	?	?	PUNCT
inlawrev-3405	592	1	while	while	SCONJ
inlawrev-3405	592	2	an	an	DET
inlawrev-3405	592	3	rar	rar	NOUN
inlawrev-3405	592	4	may	may	AUX
inlawrev-3405	592	5	actually	actually	ADV
inlawrev-3405	592	6	be	be	AUX
inlawrev-3405	592	7	used	use	VERB
inlawrev-3405	592	8	to	to	PART
inlawrev-3405	592	9	show	show	VERB
inlawrev-3405	592	10	the	the	DET
inlawrev-3405	592	11	amount	amount	NOUN
inlawrev-3405	592	12	ofthe	ofthe	ADJ
inlawrev-3405	592	13	deficiency	deficiency	NOUN
inlawrev-3405	592	14	asserted	assert	VERB
inlawrev-3405	592	15	in	in	ADP
inlawrev-3405	592	16	the	the	DET
inlawrev-3405	592	17	statutory	statutory	ADJ
inlawrev-3405	592	18	notice	notice	NOUN
inlawrev-3405	592	19	,	,	PUNCT
inlawrev-3405	592	20	that	that	PRON
inlawrev-3405	592	21	is	be	AUX
inlawrev-3405	592	22	not	not	PART
inlawrev-3405	592	23	the	the	DET
inlawrev-3405	592	24	primary	primary	ADJ
inlawrev-3405	592	25	function	function	NOUN
inlawrev-3405	592	26	of	of	ADP
inlawrev-3405	592	27	the	the	DET
inlawrev-3405	592	28	rar.^^^	rar.^^^	PROPN
inlawrev-3405	592	29	in	in	ADP
inlawrev-3405	592	30	effect	effect	NOUN
inlawrev-3405	592	31	,	,	PUNCT
inlawrev-3405	592	32	the	the	DET
inlawrev-3405	592	33	service	service	NOUN
inlawrev-3405	592	34	is	be	AUX
inlawrev-3405	592	35	asserting	assert	VERB
inlawrev-3405	592	36	that	that	SCONJ
inlawrev-3405	592	37	everything	everything	PRON
inlawrev-3405	592	38	its	its	PRON
inlawrev-3405	592	39	employees	employee	NOUN
inlawrev-3405	592	40	do	do	VERB
inlawrev-3405	592	41	at	at	ADP
inlawrev-3405	592	42	any	any	DET
inlawrev-3405	592	43	time	time	NOUN
inlawrev-3405	592	44	is	be	AUX
inlawrev-3405	592	45	potentially	potentially	ADV
inlawrev-3405	592	46	part	part	NOUN
inlawrev-3405	592	47	of	of	ADP
inlawrev-3405	592	48	some	some	DET
inlawrev-3405	592	49	future	future	ADJ
inlawrev-3405	592	50	litigation	litigation	NOUN
inlawrev-3405	592	51	and	and	CCONJ
inlawrev-3405	592	52	,	,	PUNCT
inlawrev-3405	592	53	thus	thus	ADV
inlawrev-3405	592	54	,	,	PUNCT
inlawrev-3405	592	55	not	not	PART
inlawrev-3405	592	56	discoverable	discoverable	ADJ
inlawrev-3405	592	57	.	.	PUNCT
inlawrev-3405	593	1	this	this	DET
inlawrev-3405	593	2	position	position	NOUN
inlawrev-3405	593	3	reinforces	reinforce	VERB
inlawrev-3405	593	4	the	the	DET
inlawrev-3405	593	5	service	service	NOUN
inlawrev-3405	593	6	's	's	PART
inlawrev-3405	593	7	position	position	NOUN
inlawrev-3405	593	8	in	in	ADP
inlawrev-3405	593	9	greenberg	greenberg	PROPN
inlawrev-3405	593	10	's	's	PART
inlawrev-3405	593	11	express	express	ADJ
inlawrev-3405	593	12	,	,	PUNCT
inlawrev-3405	593	13	sharply	sharply	ADV
inlawrev-3405	593	14	decreasing	decrease	VERB
inlawrev-3405	593	15	the	the	DET
inlawrev-3405	593	16	likelihood	likelihood	NOUN
inlawrev-3405	593	17	that	that	SCONJ
inlawrev-3405	593	18	a	a	DET
inlawrev-3405	593	19	petitioner	petitioner	NOUN
inlawrev-3405	593	20	will	will	AUX
inlawrev-3405	593	21	find	find	VERB
inlawrev-3405	593	22	a	a	DET
inlawrev-3405	593	23	basis	basis	NOUN
inlawrev-3405	593	24	for	for	ADP
inlawrev-3405	593	25	any	any	DET
inlawrev-3405	593	26	error	error	NOUN
inlawrev-3405	593	27	in	in	ADP
inlawrev-3405	593	28	a	a	DET
inlawrev-3405	593	29	statutory	statutory	ADJ
inlawrev-3405	593	30	notice	notice	NOUN
inlawrev-3405	593	31	.	.	PUNCT
inlawrev-3405	594	1	in	in	ADP
inlawrev-3405	594	2	peterson	peterson	PROPN
inlawrev-3405	594	3	v.	v.	PROPN
inlawrev-3405	594	4	unitedstates	unitedstates	PROPN
inlawrev-3405	594	5	,	,	PUNCT
inlawrev-3405	594	6	^^^	^^^	ADP
inlawrev-3405	594	7	the	the	DET
inlawrev-3405	594	8	service	service	NOUN
inlawrev-3405	594	9	asserted	assert	VERB
inlawrev-3405	594	10	that	that	SCONJ
inlawrev-3405	594	11	all	all	PRON
inlawrev-3405	594	12	of	of	ADP
inlawrev-3405	594	13	its	its	PRON
inlawrev-3405	594	14	reports	report	NOUN
inlawrev-3405	594	15	and	and	CCONJ
inlawrev-3405	594	16	documents	document	NOUN
inlawrev-3405	594	17	were	be	AUX
inlawrev-3405	594	18	prepared	prepare	VERB
inlawrev-3405	594	19	in	in	ADP
inlawrev-3405	594	20	anticipation	anticipation	NOUN
inlawrev-3405	594	21	of	of	ADP
inlawrev-3405	594	22	litigation	litigation	NOUN
inlawrev-3405	594	23	and	and	CCONJ
inlawrev-3405	594	24	were	be	AUX
inlawrev-3405	594	25	therefore	therefore	ADV
inlawrev-3405	594	26	undiscoverable.^^	undiscoverable.^^	PUNCT
inlawrev-3405	594	27	"	"	PUNCT
inlawrev-3405	594	28	*	*	PUNCT
inlawrev-3405	594	29	the	the	DET
inlawrev-3405	594	30	district	district	NOUN
inlawrev-3405	594	31	court	court	NOUN
inlawrev-3405	594	32	concluded	conclude	VERB
inlawrev-3405	594	33	,	,	PUNCT
inlawrev-3405	594	34	however	however	ADV
inlawrev-3405	594	35	,	,	PUNCT
inlawrev-3405	594	36	that	that	SCONJ
inlawrev-3405	594	37	all	all	DET
inlawrev-3405	594	38	reports	report	NOUN
inlawrev-3405	594	39	and	and	CCONJ
inlawrev-3405	594	40	documents	document	NOUN
inlawrev-3405	594	41	are	be	AUX
inlawrev-3405	594	42	not	not	PART
inlawrev-3405	594	43	prepared	prepare	VERB
inlawrev-3405	594	44	in	in	ADP
inlawrev-3405	594	45	anticipation	anticipation	NOUN
inlawrev-3405	594	46	of	of	ADP
inlawrev-3405	594	47	litigation	litigation	NOUN
inlawrev-3405	594	48	.	.	PUNCT
inlawrev-3405	595	1	'	'	PUNCT
inlawrev-3405	595	2	^^	^^	PUNCT
inlawrev-3405	595	3	the	the	DET
inlawrev-3405	595	4	court	court	NOUN
inlawrev-3405	595	5	held	hold	VERB
inlawrev-3405	595	6	that	that	SCONJ
inlawrev-3405	595	7	documents	document	NOUN
inlawrev-3405	595	8	that	that	PRON
inlawrev-3405	595	9	are	be	AUX
inlawrev-3405	595	10	privileged	privileged	ADJ
inlawrev-3405	595	11	as	as	SCONJ
inlawrev-3405	595	12	prepared	prepare	VERB
inlawrev-3405	595	13	in	in	ADP
inlawrev-3405	595	14	anticipation	anticipation	NOUN
inlawrev-3405	595	15	of	of	ADP
inlawrev-3405	595	16	litigation	litigation	NOUN
inlawrev-3405	595	17	do	do	AUX
inlawrev-3405	595	18	not	not	PART
inlawrev-3405	595	19	include	include	VERB
inlawrev-3405	595	20	the	the	DET
inlawrev-3405	595	21	following	following	NOUN
inlawrev-3405	595	22	:	:	PUNCT
inlawrev-3405	595	23	(	(	PUNCT
inlawrev-3405	595	24	1	1	X
inlawrev-3405	595	25	)	)	PUNCT
inlawrev-3405	595	26	documents	document	NOUN
inlawrev-3405	595	27	that	that	PRON
inlawrev-3405	595	28	are	be	AUX
inlawrev-3405	595	29	routinely	routinely	ADV
inlawrev-3405	595	30	prepared	prepare	VERB
inlawrev-3405	595	31	before	before	SCONJ
inlawrev-3405	595	32	a	a	DET
inlawrev-3405	595	33	lawsuit	lawsuit	NOUN
inlawrev-3405	595	34	is	be	AUX
inlawrev-3405	595	35	filed	file	VERB
inlawrev-3405	595	36	;	;	PUNCT
inlawrev-3405	595	37	(	(	PUNCT
inlawrev-3405	595	38	2	2	X
inlawrev-3405	595	39	)	)	PUNCT
inlawrev-3405	595	40	documents	document	NOUN
inlawrev-3405	595	41	that	that	PRON
inlawrev-3405	595	42	are	be	AUX
inlawrev-3405	595	43	not	not	PART
inlawrev-3405	595	44	prepared	prepare	VERB
inlawrev-3405	595	45	at	at	ADP
inlawrev-3405	595	46	the	the	DET
inlawrev-3405	595	47	direction	direction	NOUN
inlawrev-3405	595	48	of	of	ADP
inlawrev-3405	595	49	an	an	DET
inlawrev-3405	595	50	attorney	attorney	NOUN
inlawrev-3405	595	51	involved	involve	VERB
inlawrev-3405	595	52	in	in	ADP
inlawrev-3405	595	53	preparing	prepare	VERB
inlawrev-3405	595	54	a	a	DET
inlawrev-3405	595	55	case	case	NOUN
inlawrev-3405	595	56	if	if	SCONJ
inlawrev-3405	595	57	litigation	litigation	NOUN
inlawrev-3405	595	58	develops	develop	VERB
inlawrev-3405	595	59	;	;	PUNCT
inlawrev-3405	595	60	(	(	PUNCT
inlawrev-3405	595	61	3	3	X
inlawrev-3405	595	62	)	)	PUNCT
inlawrev-3405	595	63	documents	document	NOUN
inlawrev-3405	595	64	that	that	PRON
inlawrev-3405	595	65	are	be	AUX
inlawrev-3405	595	66	not	not	PART
inlawrev-3405	595	67	designed	design	VERB
inlawrev-3405	595	68	to	to	PART
inlawrev-3405	595	69	be	be	AUX
inlawrev-3405	595	70	adversarial	adversarial	ADJ
inlawrev-3405	595	71	,	,	PUNCT
inlawrev-3405	595	72	but	but	CCONJ
inlawrev-3405	595	73	impartial	impartial	ADJ
inlawrev-3405	595	74	between	between	ADP
inlawrev-3405	595	75	the	the	DET
inlawrev-3405	595	76	taxpayer	taxpayer	NOUN
inlawrev-3405	595	77	and	and	CCONJ
inlawrev-3405	595	78	the	the	DET
inlawrev-3405	595	79	service	service	NOUN
inlawrev-3405	595	80	;	;	PUNCT
inlawrev-3405	595	81	(	(	PUNCT
inlawrev-3405	595	82	4	4	X
inlawrev-3405	595	83	)	)	PUNCT
inlawrev-3405	595	84	documents	document	NOUN
inlawrev-3405	595	85	that	that	PRON
inlawrev-3405	595	86	do	do	AUX
inlawrev-3405	595	87	not	not	PART
inlawrev-3405	595	88	pertain	pertain	VERB
inlawrev-3405	595	89	to	to	ADP
inlawrev-3405	595	90	the	the	DET
inlawrev-3405	595	91	service	service	NOUN
inlawrev-3405	595	92	's	's	PART
inlawrev-3405	595	93	theory	theory	NOUN
inlawrev-3405	595	94	of	of	ADP
inlawrev-3405	595	95	a	a	DET
inlawrev-3405	595	96	trial	trial	NOUN
inlawrev-3405	595	97	of	of	ADP
inlawrev-3405	595	98	that	that	DET
inlawrev-3405	595	99	case	case	NOUN
inlawrev-3405	595	100	;	;	PUNCT
inlawrev-3405	595	101	and	and	CCONJ
inlawrev-3405	595	102	(	(	PUNCT
inlawrev-3405	595	103	5	5	X
inlawrev-3405	595	104	)	)	PUNCT
inlawrev-3405	595	105	reports	report	NOUN
inlawrev-3405	595	106	resulting	result	VERB
inlawrev-3405	595	107	from	from	ADP
inlawrev-3405	595	108	evidence	evidence	NOUN
inlawrev-3405	595	109	submitted	submit	VERB
inlawrev-3405	595	110	by	by	ADP
inlawrev-3405	595	111	the	the	DET
inlawrev-3405	595	112	taxpayer	taxpayer	NOUN
inlawrev-3405	595	113	and	and	CCONJ
inlawrev-3405	595	114	the	the	DET
inlawrev-3405	595	115	service	service	NOUN
inlawrev-3405	595	116	.	.	PUNCT
inlawrev-3405	596	1	^^^	^^^	X
inlawrev-3405	596	2	122	122	X
inlawrev-3405	596	3	.	.	PUNCT
inlawrev-3405	597	1	see	see	VERB
inlawrev-3405	597	2	block	block	NOUN
inlawrev-3405	597	3	-	-	PUNCT
inlawrev-3405	597	4	southland	southland	NOUN
inlawrev-3405	597	5	sportswear	sportswear	PROPN
inlawrev-3405	597	6	co.	co.	PROPN
inlawrev-3405	598	1	v.	v.	PROPN
inlawrev-3405	598	2	united	united	PROPN
inlawrev-3405	598	3	states	states	PROPN
inlawrev-3405	598	4	,	,	PUNCT
inlawrev-3405	598	5	no	no	INTJ
inlawrev-3405	598	6	.	.	NOUN
inlawrev-3405	598	7	1563	1563	NUM
inlawrev-3405	598	8	,	,	PUNCT
inlawrev-3405	598	9	1972	1972	NUM
inlawrev-3405	598	10	wl	wl	SYM
inlawrev-3405	598	11	455	455	NUM
inlawrev-3405	598	12	,	,	PUNCT
inlawrev-3405	598	13	at	at	ADP
inlawrev-3405	598	14	*	*	PROPN
inlawrev-3405	598	15	1	1	NUM
inlawrev-3405	598	16	(	(	PUNCT
inlawrev-3405	598	17	e.d.n.c	e.d.n.c	PROPN
inlawrev-3405	598	18	.	.	PROPN
inlawrev-3405	598	19	nov	nov	PROPN
inlawrev-3405	598	20	.	.	PROPN
inlawrev-3405	598	21	24	24	NUM
inlawrev-3405	598	22	,	,	PUNCT
inlawrev-3405	598	23	1972	1972	NUM
inlawrev-3405	598	24	)	)	PUNCT
inlawrev-3405	598	25	(	(	PUNCT
inlawrev-3405	598	26	explaining	explain	VERB
inlawrev-3405	598	27	primary	primary	ADJ
inlawrev-3405	598	28	purpose	purpose	NOUN
inlawrev-3405	598	29	ofrar	ofrar	NOUN
inlawrev-3405	598	30	)	)	PUNCT
inlawrev-3405	598	31	.	.	PUNCT
inlawrev-3405	599	1	"	"	PUNCT
inlawrev-3405	599	2	the	the	DET
inlawrev-3405	599	3	purpose	purpose	NOUN
inlawrev-3405	599	4	of	of	ADP
inlawrev-3405	599	5	such	such	ADJ
inlawrev-3405	599	6	letter	letter	NOUN
inlawrev-3405	599	7	and	and	CCONJ
inlawrev-3405	599	8	report	report	NOUN
inlawrev-3405	599	9	is	be	AUX
inlawrev-3405	599	10	to	to	PART
inlawrev-3405	599	11	inform	inform	VERB
inlawrev-3405	599	12	the	the	DET
inlawrev-3405	599	13	taxpayer	taxpayer	NOUN
inlawrev-3405	599	14	of	of	ADP
inlawrev-3405	599	15	the	the	DET
inlawrev-3405	599	16	results	result	NOUN
inlawrev-3405	599	17	of	of	ADP
inlawrev-3405	599	18	an	an	DET
inlawrev-3405	599	19	income	income	NOUN
inlawrev-3405	599	20	tax	tax	NOUN
inlawrev-3405	599	21	audit	audit	NOUN
inlawrev-3405	599	22	for	for	ADP
inlawrev-3405	599	23	a	a	DET
inlawrev-3405	599	24	particular	particular	ADJ
inlawrev-3405	599	25	year	year	NOUN
inlawrev-3405	599	26	and	and	CCONJ
inlawrev-3405	599	27	to	to	PART
inlawrev-3405	599	28	extend	extend	VERB
inlawrev-3405	599	29	to	to	ADP
inlawrev-3405	599	30	him	he	PRON
inlawrev-3405	599	31	an	an	DET
inlawrev-3405	599	32	opportunity	opportunity	NOUN
inlawrev-3405	599	33	to	to	PART
inlawrev-3405	599	34	request	request	VERB
inlawrev-3405	599	35	a	a	DET
inlawrev-3405	599	36	conference	conference	NOUN
inlawrev-3405	599	37	for	for	ADP
inlawrev-3405	599	38	a	a	DET
inlawrev-3405	599	39	further	further	ADJ
inlawrev-3405	599	40	discussion	discussion	NOUN
inlawrev-3405	599	41	of	of	ADP
inlawrev-3405	599	42	a	a	DET
inlawrev-3405	599	43	proposed	propose	VERB
inlawrev-3405	599	44	adjustment	adjustment	NOUN
inlawrev-3405	599	45	in	in	ADP
inlawrev-3405	599	46	his	his	PRON
inlawrev-3405	599	47	tax	tax	NOUN
inlawrev-3405	599	48	liability	liability	NOUN
inlawrev-3405	599	49	.	.	PUNCT
inlawrev-3405	599	50	"	"	PUNCT
inlawrev-3405	600	1	i	i	PRON
inlawrev-3405	600	2	d.	d.	PROPN
inlawrev-3405	600	3	123	123	NUM
inlawrev-3405	600	4	.	.	PUNCT
inlawrev-3405	601	1	52	52	NUM
inlawrev-3405	601	2	f.r.d	f.r.d	NOUN
inlawrev-3405	601	3	.	.	PROPN
inlawrev-3405	601	4	317	317	NUM
inlawrev-3405	601	5	(	(	PUNCT
inlawrev-3405	601	6	s.d	s.d	PROPN
inlawrev-3405	601	7	.	.	PROPN
inlawrev-3405	601	8	111	111	NUM
inlawrev-3405	601	9	.	.	PUNCT
inlawrev-3405	601	10	1971	1971	NUM
inlawrev-3405	601	11	)	)	PUNCT
inlawrev-3405	601	12	.	.	PUNCT
inlawrev-3405	602	1	124	124	NUM
inlawrev-3405	602	2	.	.	PUNCT
inlawrev-3405	603	1	see	see	VERB
inlawrev-3405	603	2	i	i	PRON
inlawrev-3405	603	3	d.	d.	PROPN
inlawrev-3405	603	4	at	at	ADP
inlawrev-3405	603	5	320	320	NUM
inlawrev-3405	603	6	(	(	PUNCT
inlawrev-3405	603	7	expressing	express	VERB
inlawrev-3405	603	8	service	service	NOUN
inlawrev-3405	603	9	's	's	PART
inlawrev-3405	603	10	conclusory	conclusory	ADJ
inlawrev-3405	603	11	view	view	NOUN
inlawrev-3405	603	12	that	that	SCONJ
inlawrev-3405	603	13	documents	document	NOUN
inlawrev-3405	603	14	are	be	AUX
inlawrev-3405	603	15	not	not	PART
inlawrev-3405	603	16	discoverable	discoverable	ADJ
inlawrev-3405	603	17	)	)	PUNCT
inlawrev-3405	603	18	.	.	PUNCT
inlawrev-3405	604	1	125	125	NUM
inlawrev-3405	604	2	.	.	PUNCT
inlawrev-3405	604	3	see	see	VERB
inlawrev-3405	604	4	i	i	PRON
inlawrev-3405	604	5	d.	d.	PROPN
inlawrev-3405	604	6	at	at	ADP
inlawrev-3405	604	7	320	320	NUM
inlawrev-3405	604	8	-	-	SYM
inlawrev-3405	604	9	22	22	NUM
inlawrev-3405	604	10	(	(	PUNCT
inlawrev-3405	604	11	holding	hold	VERB
inlawrev-3405	604	12	documents	document	NOUN
inlawrev-3405	604	13	discoverable	discoverable	ADJ
inlawrev-3405	604	14	because	because	SCONJ
inlawrev-3405	604	15	they	they	PRON
inlawrev-3405	604	16	were	be	AUX
inlawrev-3405	604	17	not	not	PART
inlawrev-3405	604	18	prepared	prepare	VERB
inlawrev-3405	604	19	in	in	ADP
inlawrev-3405	604	20	anticipation	anticipation	NOUN
inlawrev-3405	604	21	of	of	ADP
inlawrev-3405	604	22	litigation	litigation	NOUN
inlawrev-3405	604	23	)	)	PUNCT
inlawrev-3405	604	24	.	.	PUNCT
inlawrev-3405	605	1	it	it	PRON
inlawrev-3405	605	2	must	must	AUX
inlawrev-3405	605	3	be	be	AUX
inlawrev-3405	605	4	noted	note	VERB
inlawrev-3405	605	5	that	that	SCONJ
inlawrev-3405	605	6	before	before	SCONJ
inlawrev-3405	605	7	a	a	DET
inlawrev-3405	605	8	taxpayer	taxpayer	NOUN
inlawrev-3405	605	9	can	can	AUX
inlawrev-3405	605	10	bring	bring	VERB
inlawrev-3405	605	11	a	a	DET
inlawrev-3405	605	12	refund	refund	NOUN
inlawrev-3405	605	13	suit	suit	NOUN
inlawrev-3405	605	14	in	in	ADP
inlawrev-3405	605	15	the	the	DET
inlawrev-3405	605	16	district	district	NOUN
inlawrev-3405	605	17	court	court	NOUN
inlawrev-3405	605	18	(	(	PUNCT
inlawrev-3405	605	19	or	or	CCONJ
inlawrev-3405	605	20	the	the	DET
inlawrev-3405	605	21	court	court	NOUN
inlawrev-3405	605	22	of	of	ADP
inlawrev-3405	605	23	federal	federal	ADJ
inlawrev-3405	605	24	claims	claim	NOUN
inlawrev-3405	605	25	)	)	PUNCT
inlawrev-3405	605	26	,	,	PUNCT
inlawrev-3405	605	27	he	he	PRON
inlawrev-3405	605	28	must	must	AUX
inlawrev-3405	605	29	pay	pay	VERB
inlawrev-3405	605	30	the	the	DET
inlawrev-3405	605	31	entire	entire	ADJ
inlawrev-3405	605	32	deficiency	deficiency	NOUN
inlawrev-3405	605	33	.	.	PUNCT
inlawrev-3405	606	1	see	see	VERB
inlawrev-3405	606	2	supra	supra	PROPN
inlawrev-3405	606	3	note	note	PROPN
inlawrev-3405	606	4	22	22	NUM
inlawrev-3405	606	5	.	.	PUNCT
inlawrev-3405	607	1	in	in	ADP
inlawrev-3405	607	2	most	most	ADJ
inlawrev-3405	607	3	instances	instance	NOUN
inlawrev-3405	607	4	of	of	ADP
inlawrev-3405	607	5	fraud	fraud	NOUN
inlawrev-3405	607	6	,	,	PUNCT
inlawrev-3405	607	7	the	the	DET
inlawrev-3405	607	8	asserted	assert	VERB
inlawrev-3405	607	9	deficiencies	deficiency	NOUN
inlawrev-3405	607	10	—	—	PUNCT
inlawrev-3405	607	11	especially	especially	ADV
inlawrev-3405	607	12	if	if	SCONJ
inlawrev-3405	607	13	a	a	DET
inlawrev-3405	607	14	"	"	PUNCT
inlawrev-3405	607	15	protective	protective	ADJ
inlawrev-3405	607	16	position	position	NOUN
inlawrev-3405	607	17	,	,	PUNCT
inlawrev-3405	607	18	"	"	PUNCT
inlawrev-3405	607	19	see	see	VERB
inlawrev-3405	607	20	infra	infra	NOUN
inlawrev-3405	607	21	part	part	NOUN
inlawrev-3405	607	22	vii	vii	PROPN
inlawrev-3405	607	23	,	,	PUNCT
inlawrev-3405	607	24	is	be	AUX
inlawrev-3405	607	25	asserted	assert	VERB
inlawrev-3405	607	26	by	by	ADP
inlawrev-3405	607	27	the	the	DET
inlawrev-3405	607	28	service	service	NOUN
inlawrev-3405	607	29	—	—	PUNCT
inlawrev-3405	607	30	are	be	AUX
inlawrev-3405	607	31	so	so	ADV
inlawrev-3405	607	32	large	large	ADJ
inlawrev-3405	607	33	that	that	SCONJ
inlawrev-3405	607	34	prepayment	prepayment	NOUN
inlawrev-3405	607	35	is	be	AUX
inlawrev-3405	607	36	not	not	PART
inlawrev-3405	607	37	an	an	DET
inlawrev-3405	607	38	option	option	NOUN
inlawrev-3405	607	39	.	.	PUNCT
inlawrev-3405	608	1	therefore	therefore	ADV
inlawrev-3405	608	2	,	,	PUNCT
inlawrev-3405	608	3	taxpayers	taxpayer	NOUN
inlawrev-3405	608	4	must	must	AUX
inlawrev-3405	608	5	litigate	litigate	VERB
inlawrev-3405	608	6	in	in	ADP
inlawrev-3405	608	7	the	the	DET
inlawrev-3405	608	8	tax	tax	NOUN
inlawrev-3405	608	9	court	court	NOUN
inlawrev-3405	608	10	,	,	PUNCT
inlawrev-3405	608	11	even	even	ADV
inlawrev-3405	608	12	if	if	SCONJ
inlawrev-3405	608	13	there	there	PRON
inlawrev-3405	608	14	is	be	VERB
inlawrev-3405	608	15	a	a	DET
inlawrev-3405	608	16	more	more	ADV
inlawrev-3405	608	17	favorable	favorable	ADJ
inlawrev-3405	608	18	discovery	discovery	NOUN
inlawrev-3405	608	19	decision	decision	NOUN
inlawrev-3405	608	20	in	in	ADP
inlawrev-3405	608	21	another	another	DET
inlawrev-3405	608	22	forum	forum	NOUN
inlawrev-3405	608	23	.	.	PUNCT
inlawrev-3405	609	1	126	126	NUM
inlawrev-3405	609	2	.	.	PUNCT
inlawrev-3405	610	1	peterson	peterson	NOUN
inlawrev-3405	610	2	,	,	PUNCT
inlawrev-3405	610	3	52	52	NUM
inlawrev-3405	610	4	f.r.d	f.r.d	NOUN
inlawrev-3405	610	5	.	.	PUNCT
inlawrev-3405	611	1	at	at	ADP
inlawrev-3405	611	2	320	320	NUM
inlawrev-3405	611	3	-	-	SYM
inlawrev-3405	611	4	21	21	NUM
inlawrev-3405	611	5	(	(	PUNCT
inlawrev-3405	611	6	identifying	identify	VERB
inlawrev-3405	611	7	documents	document	NOUN
inlawrev-3405	611	8	that	that	PRON
inlawrev-3405	611	9	were	be	AUX
inlawrev-3405	611	10	not	not	PART
inlawrev-3405	611	11	privileged	privileged	ADJ
inlawrev-3405	611	12	)	)	PUNCT
inlawrev-3405	611	13	.	.	PUNCT
inlawrev-3405	612	1	in	in	ADP
inlawrev-3405	612	2	peterson	peterson	PROPN
inlawrev-3405	612	3	the	the	DET
inlawrev-3405	612	4	service	service	NOUN
inlawrev-3405	612	5	argued	argue	VERB
inlawrev-3405	612	6	that	that	SCONJ
inlawrev-3405	612	7	disclosure	disclosure	NOUN
inlawrev-3405	612	8	ofdocuments	ofdocument	NOUN
inlawrev-3405	612	9	prepared	prepare	VERB
inlawrev-3405	612	10	prior	prior	ADV
inlawrev-3405	612	11	to	to	ADP
inlawrev-3405	612	12	litigation	litigation	NOUN
inlawrev-3405	612	13	would	would	AUX
inlawrev-3405	612	14	inhibit	inhibit	VERB
inlawrev-3405	612	15	free	free	ADJ
inlawrev-3405	612	16	and	and	CCONJ
inlawrev-3405	612	17	open	open	ADJ
inlawrev-3405	612	18	discussion	discussion	NOUN
inlawrev-3405	612	19	among	among	ADP
inlawrev-3405	612	20	officials	official	NOUN
inlawrev-3405	612	21	and	and	CCONJ
inlawrev-3405	612	22	,	,	PUNCT
inlawrev-3405	612	23	thus	thus	ADV
inlawrev-3405	612	24	,	,	PUNCT
inlawrev-3405	612	25	violated	violate	VERB
inlawrev-3405	612	26	public	public	ADJ
inlawrev-3405	612	27	policy	policy	NOUN
inlawrev-3405	612	28	.	.	PUNCT
inlawrev-3405	613	1	see	see	VERB
inlawrev-3405	613	2	i	i	PRON
inlawrev-3405	613	3	d.	d.	PROPN
inlawrev-3405	613	4	at	at	ADP
inlawrev-3405	613	5	321	321	NUM
inlawrev-3405	613	6	(	(	PUNCT
inlawrev-3405	613	7	discussing	discuss	VERB
inlawrev-3405	613	8	service	service	NOUN
inlawrev-3405	613	9	's	's	PART
inlawrev-3405	613	10	public	public	ADJ
inlawrev-3405	613	11	policy	policy	NOUN
inlawrev-3405	613	12	assertion	assertion	NOUN
inlawrev-3405	613	13	based	base	VERB
inlawrev-3405	613	14	on	on	ADP
inlawrev-3405	613	15	prior	prior	ADJ
inlawrev-3405	613	16	legal	legal	ADJ
inlawrev-3405	613	17	precedent	precedent	NOUN
inlawrev-3405	613	18	)	)	PUNCT
inlawrev-3405	613	19	.	.	PUNCT
inlawrev-3405	614	1	the	the	DET
inlawrev-3405	614	2	court	court	NOUN
inlawrev-3405	614	3	noted	note	VERB
inlawrev-3405	614	4	that	that	SCONJ
inlawrev-3405	614	5	those	those	DET
inlawrev-3405	614	6	officials	official	NOUN
inlawrev-3405	614	7	had	have	AUX
inlawrev-3405	614	8	submitted	submit	VERB
inlawrev-3405	614	9	affidavits	affidavit	NOUN
inlawrev-3405	614	10	stating	state	VERB
inlawrev-3405	614	11	that	that	SCONJ
inlawrev-3405	614	12	opinions	opinion	NOUN
inlawrev-3405	614	13	at	at	ADP
inlawrev-3405	614	14	the	the	DET
inlawrev-3405	614	15	various	various	ADJ
inlawrev-3405	614	16	levels	level	NOUN
inlawrev-3405	614	17	ofthe	ofthe	NOUN
inlawrev-3405	614	18	service	service	NOUN
inlawrev-3405	614	19	were	be	AUX
inlawrev-3405	614	20	impartial	impartial	ADJ
inlawrev-3405	614	21	expositions	exposition	NOUN
inlawrev-3405	614	22	of	of	ADP
inlawrev-3405	614	23	the	the	DET
inlawrev-3405	614	24	facts	fact	NOUN
inlawrev-3405	614	25	and	and	CCONJ
inlawrev-3405	614	26	the	the	DET
inlawrev-3405	614	27	law	law	NOUN
inlawrev-3405	614	28	,	,	PUNCT
inlawrev-3405	614	29	and	and	CCONJ
inlawrev-3405	614	30	that	that	SCONJ
inlawrev-3405	614	31	revealing	reveal	VERB
inlawrev-3405	614	32	those	those	DET
inlawrev-3405	614	33	opinions	opinion	NOUN
inlawrev-3405	614	34	should	should	AUX
inlawrev-3405	614	35	not	not	PART
inlawrev-3405	614	36	embarrass	embarrass	VERB
inlawrev-3405	614	37	the	the	DET
inlawrev-3405	614	38	government	government	NOUN
inlawrev-3405	614	39	.	.	PUNCT
inlawrev-3405	615	1	see	see	VERB
inlawrev-3405	616	1	i	i	PRON
inlawrev-3405	616	2	d.	d.	PROPN
inlawrev-3405	616	3	538	538	NUM
inlawrev-3405	616	4	indiana	indiana	PROPN
inlawrev-3405	616	5	law	law	PROPN
inlawrev-3405	616	6	review	review	NOUN
inlawrev-3405	616	7	[	[	X
inlawrev-3405	616	8	vol	vol	NOUN
inlawrev-3405	616	9	.	.	PUNCT
inlawrev-3405	617	1	33:517	33:517	NUM
inlawrev-3405	617	2	no	no	DET
inlawrev-3405	617	3	further	further	ADJ
inlawrev-3405	617	4	commentary	commentary	NOUN
inlawrev-3405	617	5	is	be	AUX
inlawrev-3405	617	6	needed	need	VERB
inlawrev-3405	617	7	.	.	PUNCT
inlawrev-3405	618	1	the	the	DET
inlawrev-3405	618	2	tax	tax	NOUN
inlawrev-3405	618	3	court	court	NOUN
inlawrev-3405	618	4	should	should	AUX
inlawrev-3405	618	5	adopt	adopt	VERB
inlawrev-3405	618	6	this	this	DET
inlawrev-3405	618	7	rational	rational	ADJ
inlawrev-3405	618	8	,	,	PUNCT
inlawrev-3405	618	9	sensible	sensible	ADJ
inlawrev-3405	618	10	approach	approach	NOUN
inlawrev-3405	618	11	.	.	PUNCT
inlawrev-3405	619	1	there	there	PRON
inlawrev-3405	619	2	seems	seem	VERB
inlawrev-3405	619	3	to	to	PART
inlawrev-3405	619	4	be	be	AUX
inlawrev-3405	619	5	no	no	DET
inlawrev-3405	619	6	obvious	obvious	ADJ
inlawrev-3405	619	7	downside	downside	NOUN
inlawrev-3405	619	8	to	to	ADP
inlawrev-3405	619	9	the	the	DET
inlawrev-3405	619	10	district	district	NOUN
inlawrev-3405	619	11	court	court	NOUN
inlawrev-3405	619	12	's	's	PART
inlawrev-3405	619	13	position	position	NOUN
inlawrev-3405	619	14	,	,	PUNCT
inlawrev-3405	619	15	except	except	SCONJ
inlawrev-3405	619	16	for	for	ADP
inlawrev-3405	619	17	the	the	DET
inlawrev-3405	619	18	service	service	NOUN
inlawrev-3405	619	19	's	's	PART
inlawrev-3405	619	20	loss	loss	NOUN
inlawrev-3405	619	21	of	of	ADP
inlawrev-3405	619	22	an	an	DET
inlawrev-3405	619	23	unfair	unfair	ADJ
inlawrev-3405	619	24	litigation	litigation	NOUN
inlawrev-3405	619	25	advantage	advantage	NOUN
inlawrev-3405	619	26	.	.	PUNCT
inlawrev-3405	620	1	it	it	PRON
inlawrev-3405	620	2	is	be	AUX
inlawrev-3405	620	3	particularly	particularly	ADV
inlawrev-3405	620	4	unfortunate	unfortunate	ADJ
inlawrev-3405	620	5	that	that	SCONJ
inlawrev-3405	620	6	the	the	DET
inlawrev-3405	620	7	tax	tax	NOUN
inlawrev-3405	620	8	court	court	NOUN
inlawrev-3405	620	9	does	do	AUX
inlawrev-3405	620	10	not	not	PART
inlawrev-3405	620	11	adhere	adhere	VERB
inlawrev-3405	620	12	to	to	ADP
inlawrev-3405	620	13	this	this	DET
inlawrev-3405	620	14	view	view	NOUN
inlawrev-3405	620	15	,	,	PUNCT
inlawrev-3405	620	16	because	because	SCONJ
inlawrev-3405	620	17	almost	almost	ADV
inlawrev-3405	620	18	all	all	PRON
inlawrev-3405	620	19	civil	civil	ADJ
inlawrev-3405	620	20	fraud	fraud	NOUN
inlawrev-3405	620	21	cases	case	NOUN
inlawrev-3405	620	22	must	must	AUX
inlawrev-3405	620	23	be	be	AUX
inlawrev-3405	620	24	in	in	ADP
inlawrev-3405	620	25	fact	fact	NOUN
inlawrev-3405	620	26	be	be	AUX
inlawrev-3405	620	27	brought	bring	VERB
inlawrev-3405	620	28	in	in	ADP
inlawrev-3405	620	29	the	the	DET
inlawrev-3405	620	30	tax	tax	NOUN
inlawrev-3405	620	31	court	court	NOUN
inlawrev-3405	620	32	.	.	PUNCT
inlawrev-3405	621	1	'	'	PUNCT
inlawrev-3405	621	2	^^	^^	SYM
inlawrev-3405	621	3	iv	iv	X
inlawrev-3405	621	4	.	.	PUNCT
inlawrev-3405	622	1	the	the	DET
inlawrev-3405	622	2	tax	tax	NOUN
inlawrev-3405	622	3	court	court	NOUN
inlawrev-3405	622	4	's	's	PART
inlawrev-3405	622	5	"	"	PUNCT
inlawrev-3405	622	6	de	de	X
inlawrev-3405	622	7	novo	novo	NOUN
inlawrev-3405	622	8	"	"	PUNCT
inlawrev-3405	622	9	trial	trial	NOUN
inlawrev-3405	622	10	does	do	AUX
inlawrev-3405	622	11	not	not	PART
inlawrev-3405	622	12	cure	cure	VERB
inlawrev-3405	622	13	erroneous	erroneous	ADJ
inlawrev-3405	622	14	statutory	statutory	ADJ
inlawrev-3405	622	15	notices	notice	NOUN
inlawrev-3405	622	16	the	the	DET
inlawrev-3405	622	17	tax	tax	NOUN
inlawrev-3405	622	18	court	court	NOUN
inlawrev-3405	622	19	has	have	AUX
inlawrev-3405	622	20	consistently	consistently	ADV
inlawrev-3405	622	21	held	hold	VERB
inlawrev-3405	622	22	that	that	SCONJ
inlawrev-3405	622	23	,	,	PUNCT
inlawrev-3405	622	24	because	because	SCONJ
inlawrev-3405	622	25	its	its	PRON
inlawrev-3405	622	26	trial	trial	NOUN
inlawrev-3405	622	27	is	be	AUX
inlawrev-3405	622	28	de	de	ADP
inlawrev-3405	622	29	novo	novo	NOUN
inlawrev-3405	622	30	,	,	PUNCT
inlawrev-3405	622	31	it	it	PRON
inlawrev-3405	622	32	will	will	AUX
inlawrev-3405	622	33	weigh	weigh	VERB
inlawrev-3405	622	34	any	any	DET
inlawrev-3405	622	35	errors	error	NOUN
inlawrev-3405	622	36	in	in	ADP
inlawrev-3405	622	37	a	a	DET
inlawrev-3405	622	38	statutory	statutory	ADJ
inlawrev-3405	622	39	notice	notice	NOUN
inlawrev-3405	622	40	.	.	PUNCT
inlawrev-3405	623	1	^^^	^^^	PUNCT
inlawrev-3405	623	2	of	of	ADP
inlawrev-3405	623	3	course	course	NOUN
inlawrev-3405	623	4	,	,	PUNCT
inlawrev-3405	623	5	this	this	PRON
inlawrev-3405	623	6	does	do	AUX
inlawrev-3405	623	7	not	not	PART
inlawrev-3405	623	8	solve	solve	VERB
inlawrev-3405	623	9	the	the	DET
inlawrev-3405	623	10	problem	problem	NOUN
inlawrev-3405	623	11	for	for	ADP
inlawrev-3405	623	12	a	a	DET
inlawrev-3405	623	13	petitioner	petitioner	NOUN
inlawrev-3405	623	14	who	who	PRON
inlawrev-3405	623	15	is	be	AUX
inlawrev-3405	623	16	the	the	DET
inlawrev-3405	623	17	possible	possible	ADJ
inlawrev-3405	623	18	victim	victim	NOUN
inlawrev-3405	623	19	of	of	ADP
inlawrev-3405	623	20	the	the	DET
inlawrev-3405	623	21	service	service	NOUN
inlawrev-3405	623	22	's	's	PART
inlawrev-3405	623	23	"	"	PUNCT
inlawrev-3405	623	24	stonewalling	stonewalling	NOUN
inlawrev-3405	623	25	"	"	PUNCT
inlawrev-3405	623	26	under	under	ADP
inlawrev-3405	623	27	greenberg	greenberg	PROPN
inlawrev-3405	623	28	's	's	PART
inlawrev-3405	623	29	express	express	NOUN
inlawrev-3405	623	30	and	and	CCONJ
inlawrev-3405	623	31	the	the	DET
inlawrev-3405	623	32	assertion	assertion	NOUN
inlawrev-3405	623	33	of	of	ADP
inlawrev-3405	623	34	privilege	privilege	NOUN
inlawrev-3405	623	35	.	.	PUNCT
inlawrev-3405	624	1	the	the	DET
inlawrev-3405	624	2	de	de	PROPN
inlawrev-3405	624	3	novo	novo	PROPN
inlawrev-3405	624	4	trial	trial	NOUN
inlawrev-3405	624	5	really	really	ADV
inlawrev-3405	624	6	does	do	AUX
inlawrev-3405	624	7	not	not	PART
inlawrev-3405	624	8	address	address	VERB
inlawrev-3405	624	9	these	these	DET
inlawrev-3405	624	10	problems	problem	NOUN
inlawrev-3405	624	11	because	because	SCONJ
inlawrev-3405	624	12	the	the	DET
inlawrev-3405	624	13	service	service	NOUN
inlawrev-3405	624	14	still	still	ADV
inlawrev-3405	624	15	benefits	benefit	VERB
inlawrev-3405	624	16	from	from	ADP
inlawrev-3405	624	17	the	the	DET
inlawrev-3405	624	18	"	"	PUNCT
inlawrev-3405	624	19	presumptive	presumptive	ADJ
inlawrev-3405	624	20	correctness	correctness	NOUN
inlawrev-3405	624	21	"	"	PUNCT
inlawrev-3405	624	22	of	of	ADP
inlawrev-3405	624	23	its	its	PRON
inlawrev-3405	624	24	(	(	PUNCT
inlawrev-3405	624	25	possibly	possibly	ADV
inlawrev-3405	624	26	erroneous	erroneous	ADJ
inlawrev-3405	624	27	)	)	PUNCT
inlawrev-3405	624	28	statutory	statutory	ADJ
inlawrev-3405	624	29	notice	notice	NOUN
inlawrev-3405	624	30	,	,	PUNCT
inlawrev-3405	624	31	*	*	PUNCT
inlawrev-3405	624	32	^^	^^	PUNCT
inlawrev-3405	624	33	and	and	CCONJ
inlawrev-3405	624	34	the	the	DET
inlawrev-3405	624	35	tax	tax	NOUN
inlawrev-3405	624	36	court	court	NOUN
inlawrev-3405	624	37	usually	usually	ADV
inlawrev-3405	624	38	does	do	AUX
inlawrev-3405	624	39	not	not	PART
inlawrev-3405	624	40	permit	permit	VERB
inlawrev-3405	624	41	inquiry	inquiry	NOUN
inlawrev-3405	624	42	into	into	ADP
inlawrev-3405	624	43	the	the	DET
inlawrev-3405	624	44	service	service	NOUN
inlawrev-3405	624	45	's	's	PART
inlawrev-3405	624	46	methods	method	NOUN
inlawrev-3405	624	47	of	of	ADP
inlawrev-3405	624	48	determining	determine	VERB
inlawrev-3405	624	49	a	a	DET
inlawrev-3405	624	50	deficiency	deficiency	NOUN
inlawrev-3405	624	51	.	.	PUNCT
inlawrev-3405	625	1	and	and	CCONJ
inlawrev-3405	625	2	,	,	PUNCT
inlawrev-3405	625	3	even	even	ADV
inlawrev-3405	625	4	where	where	SCONJ
inlawrev-3405	625	5	the	the	DET
inlawrev-3405	625	6	statutory	statutory	ADJ
inlawrev-3405	625	7	notice	notice	NOUN
inlawrev-3405	625	8	is	be	AUX
inlawrev-3405	625	9	invalid	invalid	ADJ
inlawrev-3405	625	10	on	on	ADP
inlawrev-3405	625	11	its	its	PRON
inlawrev-3405	625	12	face	face	NOUN
inlawrev-3405	625	13	,	,	PUNCT
inlawrev-3405	625	14	as	as	ADP
inlawrev-3405	625	15	in	in	ADP
inlawrev-3405	625	16	scar	scar	NOUN
inlawrev-3405	625	17	,	,	PUNCT
inlawrev-3405	625	18	the	the	DET
inlawrev-3405	625	19	tax	tax	NOUN
inlawrev-3405	625	20	court	court	NOUN
inlawrev-3405	625	21	will	will	AUX
inlawrev-3405	625	22	not	not	PART
inlawrev-3405	625	23	look	look	VERB
inlawrev-3405	625	24	behind	behind	ADP
inlawrev-3405	625	25	the	the	DET
inlawrev-3405	625	26	notice	notice	NOUN
inlawrev-3405	625	27	.	.	PUNCT
inlawrev-3405	626	1	'	'	PUNCT
inlawrev-3405	626	2	^	^	NOUN
inlawrev-3405	626	3	°	°	PROPN
inlawrev-3405	626	4	therefore	therefore	ADV
inlawrev-3405	626	5	,	,	PUNCT
inlawrev-3405	626	6	in	in	ADP
inlawrev-3405	626	7	a	a	DET
inlawrev-3405	626	8	most	most	ADV
inlawrev-3405	626	9	important	important	ADJ
inlawrev-3405	626	10	sense	sense	NOUN
inlawrev-3405	626	11	,	,	PUNCT
inlawrev-3405	626	12	the	the	DET
inlawrev-3405	626	13	tax	tax	NOUN
inlawrev-3405	626	14	court	court	NOUN
inlawrev-3405	626	15	trial	trial	NOUN
inlawrev-3405	626	16	is	be	AUX
inlawrev-3405	626	17	not	not	PART
inlawrev-3405	626	18	truly	truly	ADV
inlawrev-3405	626	19	de	de	X
inlawrev-3405	626	20	novo	novo	NOUN
inlawrev-3405	626	21	.	.	PUNCT
inlawrev-3405	627	1	the	the	DET
inlawrev-3405	627	2	court	court	NOUN
inlawrev-3405	627	3	seems	seem	VERB
inlawrev-3405	627	4	to	to	PART
inlawrev-3405	627	5	focus	focus	VERB
inlawrev-3405	627	6	on	on	ADP
inlawrev-3405	627	7	its	its	PRON
inlawrev-3405	627	8	jurisdiction	jurisdiction	NOUN
inlawrev-3405	627	9	as	as	ADP
inlawrev-3405	627	10	the	the	DET
inlawrev-3405	627	11	sole	sole	ADJ
inlawrev-3405	627	12	function	function	NOUN
inlawrev-3405	627	13	of	of	ADP
inlawrev-3405	627	14	the	the	DET
inlawrev-3405	627	15	statutory	statutory	ADJ
inlawrev-3405	627	16	notice	notice	NOUN
inlawrev-3405	627	17	.	.	PUNCT
inlawrev-3405	628	1	'^	'^	NOUN
inlawrev-3405	628	2	'	'	PUNCT
inlawrev-3405	628	3	however	however	ADV
inlawrev-3405	628	4	,	,	PUNCT
inlawrev-3405	628	5	in	in	ADP
inlawrev-3405	628	6	addition	addition	NOUN
inlawrev-3405	628	7	to	to	ADP
inlawrev-3405	628	8	its	its	PRON
inlawrev-3405	628	9	proceduraljurisdictional	proceduraljurisdictional	ADJ
inlawrev-3405	628	10	effect	effect	NOUN
inlawrev-3405	628	11	,	,	PUNCT
inlawrev-3405	628	12	the	the	DET
inlawrev-3405	628	13	notice	notice	NOUN
inlawrev-3405	628	14	is	be	AUX
inlawrev-3405	628	15	a	a	DET
inlawrev-3405	628	16	substantive	substantive	ADJ
inlawrev-3405	628	17	document	document	NOUN
inlawrev-3405	628	18	quite	quite	ADV
inlawrev-3405	628	19	analogous	analogous	ADJ
inlawrev-3405	628	20	to	to	ADP
inlawrev-3405	628	21	the	the	DET
inlawrev-3405	628	22	initial	initial	ADJ
inlawrev-3405	628	23	pleading	pleading	NOUN
inlawrev-3405	628	24	in	in	ADP
inlawrev-3405	628	25	any	any	DET
inlawrev-3405	628	26	other	other	ADJ
inlawrev-3405	628	27	type	type	NOUN
inlawrev-3405	628	28	of	of	ADP
inlawrev-3405	628	29	case	case	NOUN
inlawrev-3405	628	30	,	,	PUNCT
inlawrev-3405	628	31	except	except	SCONJ
inlawrev-3405	628	32	that	that	SCONJ
inlawrev-3405	628	33	its	its	PRON
inlawrev-3405	628	34	allegations	allegation	NOUN
inlawrev-3405	628	35	are	be	AUX
inlawrev-3405	628	36	presumed	presume	VERB
inlawrev-3405	628	37	to	to	PART
inlawrev-3405	628	38	be	be	AUX
inlawrev-3405	628	39	correct	correct	ADJ
inlawrev-3405	628	40	.	.	PUNCT
inlawrev-3405	629	1	these	these	DET
inlawrev-3405	629	2	presumptively	presumptively	ADV
inlawrev-3405	629	3	correct	correct	ADJ
inlawrev-3405	629	4	assertions	assertion	NOUN
inlawrev-3405	629	5	become	become	VERB
inlawrev-3405	629	6	fact	fact	NOUN
inlawrev-3405	629	7	determinations	determination	NOUN
inlawrev-3405	629	8	unless	unless	SCONJ
inlawrev-3405	629	9	they	they	PRON
inlawrev-3405	629	10	are	be	AUX
inlawrev-3405	629	11	successfully	successfully	ADV
inlawrev-3405	629	12	rebutted	rebut	VERB
inlawrev-3405	629	13	by	by	ADP
inlawrev-3405	629	14	the	the	DET
inlawrev-3405	629	15	petitioner	petitioner	NOUN
inlawrev-3405	629	16	.	.	PUNCT
inlawrev-3405	630	1	^^^	^^^	ADP
inlawrev-3405	630	2	the	the	DET
inlawrev-3405	630	3	problems	problem	NOUN
inlawrev-3405	630	4	created	create	VERB
inlawrev-3405	630	5	by	by	ADP
inlawrev-3405	630	6	this	this	DET
inlawrev-3405	630	7	substantive	substantive	ADJ
inlawrev-3405	630	8	effect	effect	NOUN
inlawrev-3405	630	9	of	of	ADP
inlawrev-3405	630	10	the	the	DET
inlawrev-3405	630	11	notice	notice	NOUN
inlawrev-3405	630	12	are	be	AUX
inlawrev-3405	630	13	especially	especially	ADV
inlawrev-3405	630	14	difficult	difficult	ADJ
inlawrev-3405	630	15	for	for	SCONJ
inlawrev-3405	630	16	taxpayers	taxpayer	NOUN
inlawrev-3405	630	17	who	who	PRON
inlawrev-3405	630	18	are	be	AUX
inlawrev-3405	630	19	marginal	marginal	ADJ
inlawrev-3405	630	20	members	member	NOUN
inlawrev-3405	630	21	of	of	ADP
inlawrev-3405	630	22	a	a	DET
inlawrev-3405	630	23	conspiracy	conspiracy	NOUN
inlawrev-3405	630	24	and	and	CCONJ
inlawrev-3405	630	25	must	must	AUX
inlawrev-3405	630	26	disprove	disprove	VERB
inlawrev-3405	630	27	a	a	DET
inlawrev-3405	630	28	sum	sum	NOUN
inlawrev-3405	630	29	likely	likely	ADJ
inlawrev-3405	630	30	to	to	PART
inlawrev-3405	630	31	be	be	AUX
inlawrev-3405	630	32	greatly	greatly	ADV
inlawrev-3405	630	33	in	in	ADP
inlawrev-3405	630	34	excess	excess	NOUN
inlawrev-3405	630	35	of	of	ADP
inlawrev-3405	630	36	anything	anything	PRON
inlawrev-3405	630	37	they	they	PRON
inlawrev-3405	630	38	received	receive	VERB
inlawrev-3405	630	39	because	because	SCONJ
inlawrev-3405	630	40	of	of	ADP
inlawrev-3405	630	41	the	the	DET
inlawrev-3405	630	42	"	"	PUNCT
inlawrev-3405	630	43	protective	protective	ADJ
inlawrev-3405	630	44	position	position	NOUN
inlawrev-3405	630	45	"	"	PUNCT
inlawrev-3405	630	46	even	even	ADV
inlawrev-3405	630	47	if	if	SCONJ
inlawrev-3405	630	48	1	1	NUM
inlawrev-3405	630	49	27	27	NUM
inlawrev-3405	630	50	.	.	PUNCT
inlawrev-3405	631	1	keep	keep	VERB
inlawrev-3405	631	2	in	in	ADP
inlawrev-3405	631	3	mind	mind	NOUN
inlawrev-3405	631	4	that	that	SCONJ
inlawrev-3405	631	5	few	few	ADJ
inlawrev-3405	631	6	civil	civil	ADJ
inlawrev-3405	631	7	fraud	fraud	NOUN
inlawrev-3405	631	8	cases	case	NOUN
inlawrev-3405	631	9	can	can	AUX
inlawrev-3405	631	10	be	be	AUX
inlawrev-3405	631	11	brought	bring	VERB
inlawrev-3405	631	12	anywhere	anywhere	ADV
inlawrev-3405	631	13	but	but	CCONJ
inlawrev-3405	631	14	the	the	DET
inlawrev-3405	631	15	tax	tax	NOUN
inlawrev-3405	631	16	court	court	NOUN
inlawrev-3405	631	17	.	.	PUNCT
inlawrev-3405	632	1	see	see	VERB
inlawrev-3405	632	2	supra	supra	PROPN
inlawrev-3405	632	3	note	note	PROPN
inlawrev-3405	632	4	22	22	NUM
inlawrev-3405	632	5	.	.	PUNCT
inlawrev-3405	633	1	128	128	NUM
inlawrev-3405	633	2	.	.	PUNCT
inlawrev-3405	633	3	riland	riland	PROPN
inlawrev-3405	633	4	v.	v.	PROPN
inlawrev-3405	633	5	commissioner	commissioner	PROPN
inlawrev-3405	633	6	,	,	PUNCT
inlawrev-3405	633	7	79	79	NUM
inlawrev-3405	633	8	t.c	t.c	PROPN
inlawrev-3405	633	9	.	.	PROPN
inlawrev-3405	633	10	185	185	NUM
inlawrev-3405	633	11	,	,	PUNCT
inlawrev-3405	633	12	201	201	NUM
inlawrev-3405	633	13	(	(	PUNCT
inlawrev-3405	633	14	1982	1982	NUM
inlawrev-3405	633	15	)	)	PUNCT
inlawrev-3405	633	16	(	(	PUNCT
inlawrev-3405	633	17	stating	state	VERB
inlawrev-3405	633	18	that	that	SCONJ
inlawrev-3405	633	19	a	a	DET
inlawrev-3405	633	20	trial	trial	NOUN
inlawrev-3405	633	21	before	before	SCONJ
inlawrev-3405	633	22	the	the	DET
inlawrev-3405	633	23	tax	tax	NOUN
inlawrev-3405	633	24	court	court	NOUN
inlawrev-3405	633	25	is	be	AUX
inlawrev-3405	633	26	proceeding	proceed	VERB
inlawrev-3405	633	27	de	de	X
inlawrev-3405	633	28	novo	novo	PROPN
inlawrev-3405	633	29	,	,	PUNCT
inlawrev-3405	633	30	citing	cite	VERB
inlawrev-3405	633	31	greenberg	greenberg	PROPN
inlawrev-3405	633	32	's	's	PART
inlawrev-3405	633	33	express	express	NOUN
inlawrev-3405	633	34	v.	v.	ADP
inlawrev-3405	633	35	commissioner	commissioner	NOUN
inlawrev-3405	633	36	,	,	PUNCT
inlawrev-3405	633	37	62	62	NUM
inlawrev-3405	633	38	t.c	t.c	PROPN
inlawrev-3405	633	39	.	.	PROPN
inlawrev-3405	633	40	324	324	NUM
inlawrev-3405	633	41	,	,	PUNCT
inlawrev-3405	633	42	328	328	NUM
inlawrev-3405	633	43	(	(	PUNCT
inlawrev-3405	633	44	1	1	NUM
inlawrev-3405	633	45	974	974	NUM
inlawrev-3405	633	46	)	)	PUNCT
inlawrev-3405	633	47	)	)	PUNCT
inlawrev-3405	634	1	(	(	PUNCT
inlawrev-3405	634	2	fact	fact	NOUN
inlawrev-3405	634	3	that	that	SCONJ
inlawrev-3405	634	4	service	service	NOUN
inlawrev-3405	634	5	personnel	personnel	NOUN
inlawrev-3405	634	6	did	do	AUX
inlawrev-3405	634	7	not	not	PART
inlawrev-3405	634	8	follow	follow	VERB
inlawrev-3405	634	9	internal	internal	ADJ
inlawrev-3405	634	10	procedures	procedure	NOUN
inlawrev-3405	634	11	as	as	SCONJ
inlawrev-3405	634	12	stated	state	VERB
inlawrev-3405	634	13	in	in	ADP
inlawrev-3405	634	14	internal	internal	ADJ
inlawrev-3405	634	15	revenue	revenue	NOUN
inlawrev-3405	634	16	manual	manual	NOUN
inlawrev-3405	634	17	is	be	AUX
inlawrev-3405	634	18	not	not	PART
inlawrev-3405	634	19	a	a	DET
inlawrev-3405	634	20	denial	denial	NOUN
inlawrev-3405	634	21	of	of	ADP
inlawrev-3405	634	22	due	due	ADJ
inlawrev-3405	634	23	process	process	NOUN
inlawrev-3405	634	24	,	,	PUNCT
inlawrev-3405	634	25	citing	cite	VERB
inlawrev-3405	634	26	united	united	PROPN
inlawrev-3405	634	27	states	states	PROPN
inlawrev-3405	634	28	v.	v.	ADP
inlawrev-3405	634	29	canceres	cancere	NOUN
inlawrev-3405	634	30	,	,	PUNCT
inlawrev-3405	634	31	440	440	NUM
inlawrev-3405	634	32	u.s	u.s	PROPN
inlawrev-3405	634	33	.	.	PROPN
inlawrev-3405	634	34	741	741	NUM
inlawrev-3405	634	35	(	(	PUNCT
inlawrev-3405	634	36	1979	1979	NUM
inlawrev-3405	634	37	)	)	PUNCT
inlawrev-3405	634	38	)	)	PUNCT
inlawrev-3405	634	39	.	.	PUNCT
inlawrev-3405	635	1	129	129	NUM
inlawrev-3405	635	2	.	.	PUNCT
inlawrev-3405	636	1	see	see	VERB
inlawrev-3405	636	2	anastasato	anastasato	PROPN
inlawrev-3405	636	3	v.	v.	PROPN
inlawrev-3405	636	4	commissioner	commissioner	PROPN
inlawrev-3405	636	5	,	,	PUNCT
inlawrev-3405	636	6	794	794	NUM
inlawrev-3405	636	7	f.2d	f.2d	ADP
inlawrev-3405	636	8	884	884	NUM
inlawrev-3405	636	9	,	,	PUNCT
inlawrev-3405	636	10	886	886	NUM
inlawrev-3405	636	11	(	(	PUNCT
inlawrev-3405	636	12	3d	3d	NUM
inlawrev-3405	636	13	cir	cir	NOUN
inlawrev-3405	636	14	.	.	PROPN
inlawrev-3405	636	15	1986	1986	NUM
inlawrev-3405	636	16	)	)	PUNCT
inlawrev-3405	636	17	(	(	PUNCT
inlawrev-3405	636	18	stating	state	VERB
inlawrev-3405	636	19	government	government	NOUN
inlawrev-3405	636	20	's	's	PART
inlawrev-3405	636	21	deficiency	deficiency	NOUN
inlawrev-3405	636	22	assessment	assessment	NOUN
inlawrev-3405	636	23	is	be	AUX
inlawrev-3405	636	24	generally	generally	ADV
inlawrev-3405	636	25	afforded	afford	VERB
inlawrev-3405	636	26	presumption	presumption	NOUN
inlawrev-3405	636	27	ofcorrectness	ofcorrectness	NOUN
inlawrev-3405	636	28	once	once	SCONJ
inlawrev-3405	636	29	service	service	NOUN
inlawrev-3405	636	30	has	have	AUX
inlawrev-3405	636	31	shown	show	VERB
inlawrev-3405	636	32	evidence	evidence	NOUN
inlawrev-3405	636	33	linking	link	VERB
inlawrev-3405	636	34	petitioner	petitioner	NOUN
inlawrev-3405	636	35	to	to	ADP
inlawrev-3405	636	36	income	income	NOUN
inlawrev-3405	636	37	source	source	NOUN
inlawrev-3405	636	38	)	)	PUNCT
inlawrev-3405	636	39	.	.	PUNCT
inlawrev-3405	637	1	but	but	CCONJ
inlawrev-3405	637	2	see	see	VERB
inlawrev-3405	637	3	hudspeth	hudspeth	PROPN
inlawrev-3405	637	4	v.	v.	PROPN
inlawrev-3405	637	5	commissioner	commissioner	NOUN
inlawrev-3405	637	6	,	,	PUNCT
inlawrev-3405	637	7	914	914	NUM
inlawrev-3405	637	8	f.2d	f.2d	NOUN
inlawrev-3405	637	9	1207	1207	NUM
inlawrev-3405	637	10	,	,	PUNCT
inlawrev-3405	637	11	1214	1214	NUM
inlawrev-3405	637	12	(	(	PUNCT
inlawrev-3405	637	13	9th	9th	ADJ
inlawrev-3405	637	14	cir	cir	NOUN
inlawrev-3405	637	15	.	.	PROPN
inlawrev-3405	637	16	1990	1990	NUM
inlawrev-3405	637	17	)	)	PUNCT
inlawrev-3405	637	18	(	(	PUNCT
inlawrev-3405	637	19	reversing	reverse	VERB
inlawrev-3405	637	20	tax	tax	NOUN
inlawrev-3405	637	21	court	court	NOUN
inlawrev-3405	637	22	which	which	PRON
inlawrev-3405	637	23	had	have	AUX
inlawrev-3405	637	24	held	hold	VERB
inlawrev-3405	637	25	service	service	NOUN
inlawrev-3405	637	26	's	's	PART
inlawrev-3405	637	27	motives	motive	NOUN
inlawrev-3405	637	28	in	in	ADP
inlawrev-3405	637	29	determining	determine	VERB
inlawrev-3405	637	30	deficiency	deficiency	NOUN
inlawrev-3405	637	31	are	be	AUX
inlawrev-3405	637	32	irrelevant	irrelevant	ADJ
inlawrev-3405	637	33	;	;	PUNCT
inlawrev-3405	637	34	distinguishing	distinguish	VERB
inlawrev-3405	637	35	greenberg	greenberg	PROPN
inlawrev-3405	637	36	's	's	PART
inlawrev-3405	637	37	express	express	NOUN
inlawrev-3405	637	38	by	by	ADP
inlawrev-3405	637	39	noting	note	VERB
inlawrev-3405	637	40	that	that	SCONJ
inlawrev-3405	637	41	the	the	DET
inlawrev-3405	637	42	instant	instant	ADJ
inlawrev-3405	637	43	case	case	NOUN
inlawrev-3405	637	44	challenges	challenge	VERB
inlawrev-3405	637	45	accuracy	accuracy	NOUN
inlawrev-3405	637	46	of	of	ADP
inlawrev-3405	637	47	statutory	statutory	ADJ
inlawrev-3405	637	48	notice	notice	NOUN
inlawrev-3405	637	49	,	,	PUNCT
inlawrev-3405	637	50	not	not	PART
inlawrev-3405	637	51	the	the	DET
inlawrev-3405	637	52	service	service	NOUN
inlawrev-3405	637	53	's	's	PART
inlawrev-3405	637	54	motives	motive	NOUN
inlawrev-3405	637	55	for	for	ADP
inlawrev-3405	637	56	that	that	DET
inlawrev-3405	637	57	notice	notice	NOUN
inlawrev-3405	637	58	)	)	PUNCT
inlawrev-3405	637	59	.	.	PUNCT
inlawrev-3405	638	1	130	130	NUM
inlawrev-3405	638	2	.	.	PUNCT
inlawrev-3405	639	1	"	"	PUNCT
inlawrev-3405	639	2	the	the	DET
inlawrev-3405	639	3	fact	fact	NOUN
inlawrev-3405	639	4	that	that	SCONJ
inlawrev-3405	639	5	it	it	PRON
inlawrev-3405	639	6	subsequently	subsequently	ADV
inlawrev-3405	639	7	develops	develop	VERB
inlawrev-3405	639	8	even	even	ADV
inlawrev-3405	639	9	prior	prior	ADV
inlawrev-3405	639	10	to	to	ADP
inlawrev-3405	639	11	trial	trial	NOUN
inlawrev-3405	639	12	that	that	SCONJ
inlawrev-3405	639	13	there	there	PRON
inlawrev-3405	639	14	was	be	VERB
inlawrev-3405	639	15	no	no	DET
inlawrev-3405	639	16	deficiency	deficiency	NOUN
inlawrev-3405	639	17	on	on	ADP
inlawrev-3405	639	18	the	the	DET
inlawrev-3405	639	19	basis	basis	NOUN
inlawrev-3405	639	20	of	of	ADP
inlawrev-3405	639	21	the	the	DET
inlawrev-3405	639	22	grounds	ground	NOUN
inlawrev-3405	639	23	set	set	VERB
inlawrev-3405	639	24	forth	forth	ADP
inlawrev-3405	639	25	in	in	ADP
inlawrev-3405	639	26	the	the	DET
inlawrev-3405	639	27	deficiency	deficiency	NOUN
inlawrev-3405	639	28	notice	notice	NOUN
inlawrev-3405	639	29	is	be	AUX
inlawrev-3405	639	30	irrelevant	irrelevant	ADJ
inlawrev-3405	639	31	.	.	PUNCT
inlawrev-3405	639	32	"	"	PUNCT
inlawrev-3405	640	1	scar	scar	PROPN
inlawrev-3405	640	2	v.	v.	PROPN
inlawrev-3405	640	3	commissioner	commissioner	PROPN
inlawrev-3405	640	4	,	,	PUNCT
inlawrev-3405	640	5	81	81	NUM
inlawrev-3405	640	6	t.c	t.c	PROPN
inlawrev-3405	640	7	.	.	PROPN
inlawrev-3405	640	8	855	855	NUM
inlawrev-3405	640	9	,	,	PUNCT
inlawrev-3405	640	10	861	861	NUM
inlawrev-3405	640	11	(	(	PUNCT
inlawrev-3405	640	12	1983	1983	NUM
inlawrev-3405	640	13	)	)	PUNCT
inlawrev-3405	640	14	.	.	PUNCT
inlawrev-3405	641	1	131	131	X
inlawrev-3405	641	2	.	.	PUNCT
inlawrev-3405	642	1	see	see	VERB
inlawrev-3405	642	2	.	.	PUNCT
inlawrev-3405	643	1	e.g.	e.g.	ADV
inlawrev-3405	643	2	,	,	PUNCT
inlawrev-3405	643	3	814	814	NUM
inlawrev-3405	643	4	f.2d	f.2d	X
inlawrev-3405	643	5	at	at	ADP
inlawrev-3405	643	6	1371	1371	NUM
inlawrev-3405	643	7	-	-	SYM
inlawrev-3405	643	8	72	72	NUM
inlawrev-3405	643	9	(	(	PUNCT
inlawrev-3405	643	10	hall	hall	PROPN
inlawrev-3405	643	11	,	,	PUNCT
inlawrev-3405	643	12	j.	j.	PROPN
inlawrev-3405	643	13	,	,	PUNCT
inlawrev-3405	643	14	dissenting	dissent	VERB
inlawrev-3405	643	15	)	)	PUNCT
inlawrev-3405	643	16	.	.	PUNCT
inlawrev-3405	644	1	132	132	X
inlawrev-3405	644	2	.	.	X
inlawrev-3405	645	1	see	see	VERB
inlawrev-3405	645	2	supra	supra	PROPN
inlawrev-3405	645	3	note	note	PROPN
inlawrev-3405	645	4	29	29	NUM
inlawrev-3405	645	5	and	and	CCONJ
inlawrev-3405	645	6	accompanying	accompany	VERB
inlawrev-3405	645	7	text	text	NOUN
inlawrev-3405	645	8	.	.	PUNCT
inlawrev-3405	646	1	2000	2000	NUM
inlawrev-3405	646	2	]	]	PUNCT
inlawrev-3405	646	3	critique	critique	NOUN
inlawrev-3405	646	4	of	of	ADP
inlawrev-3405	646	5	the	the	DET
inlawrev-3405	646	6	irs	irs	PROPN
inlawrev-3405	646	7	539	539	NUM
inlawrev-3405	646	8	they	they	PRON
inlawrev-3405	646	9	have	have	VERB
inlawrev-3405	646	10	no	no	DET
inlawrev-3405	646	11	knowledge	knowledge	NOUN
inlawrev-3405	646	12	of	of	ADP
inlawrev-3405	646	13	the	the	DET
inlawrev-3405	646	14	finances	finance	NOUN
inlawrev-3405	646	15	of	of	ADP
inlawrev-3405	646	16	the	the	DET
inlawrev-3405	646	17	conspiracy	conspiracy	NOUN
inlawrev-3405	646	18	.	.	PUNCT
inlawrev-3405	646	19	'	'	PUNCT
inlawrev-3405	646	20	"	"	PUNCT
inlawrev-3405	646	21	clearly	clearly	ADV
inlawrev-3405	646	22	,	,	PUNCT
inlawrev-3405	646	23	application	application	NOUN
inlawrev-3405	646	24	of	of	ADP
inlawrev-3405	646	25	greenberg	greenberg	PROPN
inlawrev-3405	646	26	's	's	PART
inlawrev-3405	646	27	express	express	NOUN
inlawrev-3405	646	28	must	must	AUX
inlawrev-3405	646	29	be	be	AUX
inlawrev-3405	646	30	limited	limit	VERB
inlawrev-3405	646	31	to	to	ADP
inlawrev-3405	646	32	cases	case	NOUN
inlawrev-3405	646	33	involving	involve	VERB
inlawrev-3405	646	34	facts	fact	NOUN
inlawrev-3405	646	35	similar	similar	ADJ
inlawrev-3405	646	36	to	to	ADP
inlawrev-3405	646	37	those	those	PRON
inlawrev-3405	646	38	in	in	ADP
inlawrev-3405	646	39	that	that	DET
inlawrev-3405	646	40	case,'^	case,'^	NOUN
inlawrev-3405	646	41	'	'	PROPN
inlawrev-3405	646	42	*	*	PUNCT
inlawrev-3405	647	1	and	and	CCONJ
inlawrev-3405	647	2	the	the	DET
inlawrev-3405	647	3	assertion	assertion	NOUN
inlawrev-3405	647	4	ofprivilege	ofprivilege	NOUN
inlawrev-3405	647	5	must	must	AUX
inlawrev-3405	647	6	also	also	ADV
inlawrev-3405	647	7	be	be	AUX
inlawrev-3405	647	8	limited	limit	VERB
inlawrev-3405	647	9	.	.	PUNCT
inlawrev-3405	648	1	the	the	DET
inlawrev-3405	648	2	court	court	NOUN
inlawrev-3405	648	3	's	's	PART
inlawrev-3405	648	4	notion	notion	NOUN
inlawrev-3405	648	5	that	that	SCONJ
inlawrev-3405	648	6	its	its	PRON
inlawrev-3405	648	7	de	de	ADJ
inlawrev-3405	648	8	novo	novo	NOUN
inlawrev-3405	648	9	trial	trial	NOUN
inlawrev-3405	648	10	will	will	AUX
inlawrev-3405	648	11	cure	cure	VERB
inlawrev-3405	648	12	any	any	DET
inlawrev-3405	648	13	failures	failure	NOUN
inlawrev-3405	648	14	or	or	CCONJ
inlawrev-3405	648	15	errors	error	NOUN
inlawrev-3405	648	16	in	in	ADP
inlawrev-3405	648	17	the	the	DET
inlawrev-3405	648	18	administrative	administrative	ADJ
inlawrev-3405	648	19	process	process	NOUN
inlawrev-3405	648	20	is	be	AUX
inlawrev-3405	648	21	hard	hard	ADJ
inlawrev-3405	648	22	to	to	PART
inlawrev-3405	648	23	justify	justify	VERB
inlawrev-3405	648	24	.	.	PUNCT
inlawrev-3405	649	1	it	it	PRON
inlawrev-3405	649	2	seems	seem	VERB
inlawrev-3405	649	3	that	that	SCONJ
inlawrev-3405	649	4	the	the	DET
inlawrev-3405	649	5	underlying	underlying	ADJ
inlawrev-3405	649	6	basis	basis	NOUN
inlawrev-3405	649	7	for	for	ADP
inlawrev-3405	649	8	the	the	DET
inlawrev-3405	649	9	service	service	NOUN
inlawrev-3405	649	10	's	's	PART
inlawrev-3405	649	11	refusal	refusal	NOUN
inlawrev-3405	649	12	to	to	PART
inlawrev-3405	649	13	produce	produce	VERB
inlawrev-3405	649	14	documents	document	NOUN
inlawrev-3405	649	15	and	and	CCONJ
inlawrev-3405	649	16	testimony	testimony	NOUN
inlawrev-3405	649	17	is	be	AUX
inlawrev-3405	649	18	simply	simply	ADV
inlawrev-3405	649	19	adversarial	adversarial	ADJ
inlawrev-3405	649	20	advantage	advantage	NOUN
inlawrev-3405	649	21	.	.	PUNCT
inlawrev-3405	650	1	only	only	ADV
inlawrev-3405	650	2	the	the	DET
inlawrev-3405	650	3	tax	tax	NOUN
inlawrev-3405	650	4	court	court	NOUN
inlawrev-3405	650	5	can	can	AUX
inlawrev-3405	650	6	remedy	remedy	VERB
inlawrev-3405	650	7	this	this	DET
inlawrev-3405	650	8	secrecy	secrecy	NOUN
inlawrev-3405	650	9	by	by	ADP
inlawrev-3405	650	10	permitting	permit	VERB
inlawrev-3405	650	11	discovery	discovery	NOUN
inlawrev-3405	650	12	ofthese	ofthese	ADJ
inlawrev-3405	650	13	documents	document	NOUN
inlawrev-3405	650	14	.	.	PUNCT
inlawrev-3405	651	1	however	however	ADV
inlawrev-3405	651	2	,	,	PUNCT
inlawrev-3405	651	3	the	the	DET
inlawrev-3405	651	4	tax	tax	NOUN
inlawrev-3405	651	5	court	court	NOUN
inlawrev-3405	651	6	simply	simply	ADV
inlawrev-3405	651	7	does	do	AUX
inlawrev-3405	651	8	not	not	PART
inlawrev-3405	651	9	wish	wish	VERB
inlawrev-3405	651	10	to	to	PART
inlawrev-3405	651	11	delve	delve	VERB
inlawrev-3405	651	12	into	into	ADP
inlawrev-3405	651	13	the	the	DET
inlawrev-3405	651	14	internal	internal	ADJ
inlawrev-3405	651	15	workings	working	NOUN
inlawrev-3405	651	16	of	of	ADP
inlawrev-3405	651	17	the	the	DET
inlawrev-3405	651	18	service	service	NOUN
inlawrev-3405	651	19	.	.	PUNCT
inlawrev-3405	652	1	'	'	PUNCT
inlawrev-3405	652	2	^^	^^	PUNCT
inlawrev-3405	652	3	the	the	DET
inlawrev-3405	652	4	tax	tax	NOUN
inlawrev-3405	652	5	court	court	NOUN
inlawrev-3405	652	6	's	's	PART
inlawrev-3405	652	7	position	position	NOUN
inlawrev-3405	652	8	is	be	AUX
inlawrev-3405	652	9	that	that	SCONJ
inlawrev-3405	652	10	the	the	DET
inlawrev-3405	652	11	primary	primary	ADJ
inlawrev-3405	652	12	function	function	NOUN
inlawrev-3405	652	13	ofthe	ofthe	VERB
inlawrev-3405	652	14	statutory	statutory	ADJ
inlawrev-3405	652	15	notice	notice	NOUN
inlawrev-3405	652	16	is	be	AUX
inlawrev-3405	652	17	to	to	PART
inlawrev-3405	652	18	determine	determine	VERB
inlawrev-3405	652	19	whether	whether	SCONJ
inlawrev-3405	652	20	that	that	DET
inlawrev-3405	652	21	notice	notice	NOUN
inlawrev-3405	652	22	is	be	AUX
inlawrev-3405	652	23	adequate	adequate	ADJ
inlawrev-3405	652	24	to	to	PART
inlawrev-3405	652	25	confer	confer	VERB
inlawrev-3405	652	26	jurisdiction	jurisdiction	NOUN
inlawrev-3405	652	27	on	on	ADP
inlawrev-3405	652	28	the	the	DET
inlawrev-3405	652	29	court	court	NOUN
inlawrev-3405	652	30	,	,	PUNCT
inlawrev-3405	652	31	rather	rather	ADV
inlawrev-3405	652	32	than	than	ADP
inlawrev-3405	652	33	to	to	PART
inlawrev-3405	652	34	see	see	VERB
inlawrev-3405	652	35	if	if	SCONJ
inlawrev-3405	652	36	the	the	DET
inlawrev-3405	652	37	taxpayer	taxpayer	NOUN
inlawrev-3405	652	38	has	have	AUX
inlawrev-3405	652	39	received	receive	VERB
inlawrev-3405	652	40	due	due	ADJ
inlawrev-3405	652	41	process	process	NOUN
inlawrev-3405	652	42	under	under	ADP
inlawrev-3405	652	43	the	the	DET
inlawrev-3405	652	44	service	service	NOUN
inlawrev-3405	652	45	's	's	PART
inlawrev-3405	652	46	own	own	ADJ
inlawrev-3405	652	47	stated	state	VERB
inlawrev-3405	652	48	administrative	administrative	ADJ
inlawrev-3405	652	49	procedures	procedure	NOUN
inlawrev-3405	652	50	.	.	PUNCT
inlawrev-3405	653	1	'	'	PUNCT
inlawrev-3405	653	2	^^	^^	PUNCT
inlawrev-3405	653	3	a	a	DET
inlawrev-3405	653	4	de	de	X
inlawrev-3405	653	5	novo	novo	NOUN
inlawrev-3405	653	6	trial	trial	NOUN
inlawrev-3405	653	7	of	of	ADP
inlawrev-3405	653	8	a	a	DET
inlawrev-3405	653	9	civil	civil	ADJ
inlawrev-3405	653	10	fraud	fraud	NOUN
inlawrev-3405	653	11	case	case	NOUN
inlawrev-3405	653	12	can	can	AUX
inlawrev-3405	653	13	not	not	PART
inlawrev-3405	653	14	bring	bring	VERB
inlawrev-3405	653	15	any	any	DET
inlawrev-3405	653	16	failures	failure	NOUN
inlawrev-3405	653	17	or	or	CCONJ
inlawrev-3405	653	18	errors	error	NOUN
inlawrev-3405	653	19	made	make	VERB
inlawrev-3405	653	20	by	by	ADP
inlawrev-3405	653	21	the	the	DET
inlawrev-3405	653	22	service	service	NOUN
inlawrev-3405	653	23	to	to	ADP
inlawrev-3405	653	24	light	light	NOUN
inlawrev-3405	653	25	because	because	SCONJ
inlawrev-3405	653	26	even	even	ADV
inlawrev-3405	653	27	simple	simple	ADJ
inlawrev-3405	653	28	computational	computational	ADJ
inlawrev-3405	653	29	errors	error	NOUN
inlawrev-3405	653	30	could	could	AUX
inlawrev-3405	653	31	not	not	PART
inlawrev-3405	653	32	be	be	AUX
inlawrev-3405	653	33	discovered	discover	VERB
inlawrev-3405	653	34	under	under	ADP
inlawrev-3405	653	35	the	the	DET
inlawrev-3405	653	36	service	service	NOUN
inlawrev-3405	653	37	's	's	PART
inlawrev-3405	653	38	extreme	extreme	ADJ
inlawrev-3405	653	39	view	view	NOUN
inlawrev-3405	653	40	of	of	ADP
inlawrev-3405	653	41	greenberg	greenberg	PROPN
inlawrev-3405	653	42	's	's	PART
inlawrev-3405	653	43	express	express	NOUN
inlawrev-3405	653	44	.	.	PUNCT
inlawrev-3405	654	1	in	in	ADP
inlawrev-3405	654	2	short	short	ADJ
inlawrev-3405	654	3	,	,	PUNCT
inlawrev-3405	654	4	only	only	ADV
inlawrev-3405	654	5	issues	issue	NOUN
inlawrev-3405	654	6	ofpolicy	ofpolicy	ADJ
inlawrev-3405	654	7	within	within	ADP
inlawrev-3405	654	8	the	the	DET
inlawrev-3405	654	9	service	service	NOUN
inlawrev-3405	654	10	should	should	AUX
inlawrev-3405	654	11	be	be	AUX
inlawrev-3405	654	12	subject	subject	ADJ
inlawrev-3405	654	13	to	to	ADP
inlawrev-3405	654	14	this	this	DET
inlawrev-3405	654	15	evidentiary	evidentiary	ADJ
inlawrev-3405	654	16	exclusion	exclusion	NOUN
inlawrev-3405	654	17	.	.	PUNCT
inlawrev-3405	655	1	similarly	similarly	ADV
inlawrev-3405	655	2	,	,	PUNCT
inlawrev-3405	655	3	the	the	DET
inlawrev-3405	655	4	judiciary	judiciary	NOUN
inlawrev-3405	655	5	should	should	AUX
inlawrev-3405	655	6	view	view	VERB
inlawrev-3405	655	7	the	the	DET
inlawrev-3405	655	8	service	service	NOUN
inlawrev-3405	655	9	's	's	PART
inlawrev-3405	655	10	assertions	assertion	NOUN
inlawrev-3405	655	11	of	of	ADP
inlawrev-3405	655	12	privilege	privilege	NOUN
inlawrev-3405	655	13	skeptically	skeptically	ADV
inlawrev-3405	655	14	,	,	PUNCT
inlawrev-3405	655	15	as	as	SCONJ
inlawrev-3405	655	16	the	the	DET
inlawrev-3405	655	17	district	district	NOUN
inlawrev-3405	655	18	court	court	NOUN
inlawrev-3405	655	19	did	do	VERB
inlawrev-3405	655	20	in	in	ADP
inlawrev-3405	655	21	peterson}^^	peterson}^^	PROPN
inlawrev-3405	655	22	v.	v.	ADP
inlawrev-3405	655	23	helvering	helvere	VERB
inlawrev-3405	655	24	v.	v.	ADP
inlawrev-3405	655	25	taylor	taylor	PROPN
inlawrev-3405	655	26	,	,	PUNCT
inlawrev-3405	655	27	erroneous	erroneous	ADJ
inlawrev-3405	655	28	notices	notice	NOUN
inlawrev-3405	655	29	,	,	PUNCT
inlawrev-3405	655	30	and	and	CCONJ
inlawrev-3405	655	31	the	the	DET
inlawrev-3405	655	32	evidentiary	evidentiary	ADJ
inlawrev-3405	655	33	problems	problem	NOUN
inlawrev-3405	655	34	posed	pose	VERB
inlawrev-3405	655	35	by	by	ADP
inlawrev-3405	655	36	greenberg	greenberg	PROPN
inlawrev-3405	655	37	's	's	PART
inlawrev-3405	655	38	express	express	ADJ
inlawrev-3405	655	39	a^d	a^d	PROPN
inlawrev-3405	655	40	privilege	privilege	NOUN
inlawrev-3405	655	41	helvering	helvering	NOUN
inlawrev-3405	655	42	v.	v.	ADP
inlawrev-3405	655	43	taylor	taylor	PROPN
inlawrev-3405	655	44	,	,	PUNCT
inlawrev-3405	655	45	^^^	^^^	PROPN
inlawrev-3405	655	46	shifted	shift	VERB
inlawrev-3405	655	47	the	the	DET
inlawrev-3405	655	48	burden	burden	NOUN
inlawrev-3405	655	49	from	from	ADP
inlawrev-3405	655	50	the	the	DET
inlawrev-3405	655	51	taxpayer	taxpayer	NOUN
inlawrev-3405	655	52	to	to	ADP
inlawrev-3405	655	53	the	the	DET
inlawrev-3405	655	54	service	service	NOUN
inlawrev-3405	655	55	to	to	PART
inlawrev-3405	655	56	show	show	VERB
inlawrev-3405	655	57	the	the	DET
inlawrev-3405	655	58	amount	amount	NOUN
inlawrev-3405	655	59	of	of	ADP
inlawrev-3405	655	60	tax	tax	NOUN
inlawrev-3405	655	61	due	due	ADJ
inlawrev-3405	655	62	where	where	SCONJ
inlawrev-3405	655	63	the	the	DET
inlawrev-3405	655	64	asserted	asserted	ADJ
inlawrev-3405	655	65	deficiency	deficiency	NOUN
inlawrev-3405	655	66	was	be	AUX
inlawrev-3405	655	67	"	"	PUNCT
inlawrev-3405	655	68	arbitrary	arbitrary	ADJ
inlawrev-3405	655	69	and	and	CCONJ
inlawrev-3405	655	70	excessive	excessive	ADJ
inlawrev-3405	655	71	.	.	PUNCT
inlawrev-3405	656	1	"'^^	"'^^	PROPN
inlawrev-3405	656	2	taylor	taylor	PROPN
inlawrev-3405	656	3	has	have	AUX
inlawrev-3405	656	4	never	never	ADV
inlawrev-3405	656	5	been	be	AUX
inlawrev-3405	656	6	overruled	overrule	VERB
inlawrev-3405	656	7	.	.	PUNCT
inlawrev-3405	657	1	it	it	PRON
inlawrev-3405	657	2	is	be	AUX
inlawrev-3405	657	3	rarely	rarely	ADV
inlawrev-3405	657	4	applied	apply	VERB
inlawrev-3405	657	5	by	by	ADP
inlawrev-3405	657	6	the	the	DET
inlawrev-3405	657	7	lower	low	ADJ
inlawrev-3405	657	8	courts	court	NOUN
inlawrev-3405	657	9	however,''*^	however,''*^	PROPN
inlawrev-3405	657	10	due	due	ADJ
inlawrev-3405	657	11	in	in	ADP
inlawrev-3405	657	12	large	large	ADJ
inlawrev-3405	657	13	part	part	NOUN
inlawrev-3405	657	14	to	to	ADP
inlawrev-3405	657	15	the	the	DET
inlawrev-3405	657	16	service	service	NOUN
inlawrev-3405	657	17	's	's	PART
inlawrev-3405	657	18	reading	reading	NOUN
inlawrev-3405	657	19	of	of	ADP
inlawrev-3405	657	20	greenberg	greenberg	PROPN
inlawrev-3405	657	21	's	's	PART
inlawrev-3405	657	22	express	express	ADJ
inlawrev-3405	657	23	and	and	CCONJ
inlawrev-3405	657	24	privileges	privilege	NOUN
inlawrev-3405	657	25	as	as	ADP
inlawrev-3405	657	26	shields	shield	NOUN
inlawrev-3405	657	27	against	against	ADP
inlawrev-3405	657	28	discovery	discovery	NOUN
inlawrev-3405	657	29	.	.	PUNCT
inlawrev-3405	658	1	unless	unless	SCONJ
inlawrev-3405	658	2	there	there	PRON
inlawrev-3405	658	3	is	be	VERB
inlawrev-3405	658	4	obvious	obvious	ADJ
inlawrev-3405	658	5	evidence	evidence	NOUN
inlawrev-3405	658	6	of	of	ADP
inlawrev-3405	658	7	substantial	substantial	ADJ
inlawrev-3405	658	8	errors	error	NOUN
inlawrev-3405	658	9	within	within	ADP
inlawrev-3405	658	10	the	the	DET
inlawrev-3405	658	11	service	service	NOUN
inlawrev-3405	658	12	,	,	PUNCT
inlawrev-3405	658	13	the	the	DET
inlawrev-3405	658	14	courts	court	NOUN
inlawrev-3405	658	15	'	'	PART
inlawrev-3405	658	16	history	history	NOUN
inlawrev-3405	658	17	of	of	ADP
inlawrev-3405	658	18	shielding	shield	VERB
inlawrev-3405	658	19	non	non	NOUN
inlawrev-3405	658	20	-	-	NOUN
inlawrev-3405	658	21	policy	policy	ADJ
inlawrev-3405	658	22	,	,	PUNCT
inlawrev-3405	658	23	internal	internal	ADJ
inlawrev-3405	658	24	decisions	decision	NOUN
inlawrev-3405	658	25	effectively	effectively	ADV
inlawrev-3405	658	26	prevents	prevent	VERB
inlawrev-3405	658	27	many	many	ADJ
inlawrev-3405	658	28	taxpayers	taxpayer	NOUN
inlawrev-3405	658	29	from	from	ADP
inlawrev-3405	658	30	knowing	know	VERB
inlawrev-3405	658	31	how	how	SCONJ
inlawrev-3405	658	32	the	the	DET
inlawrev-3405	658	33	amount	amount	NOUN
inlawrev-3405	658	34	ofthe	ofthe	NOUN
inlawrev-3405	658	35	asserted	asserted	ADJ
inlawrev-3405	658	36	deficiency	deficiency	NOUN
inlawrev-3405	658	37	was	be	AUX
inlawrev-3405	658	38	determined	determine	VERB
inlawrev-3405	658	39	and	and	CCONJ
inlawrev-3405	658	40	,	,	PUNCT
inlawrev-3405	658	41	therefore	therefore	ADV
inlawrev-3405	658	42	,	,	PUNCT
inlawrev-3405	658	43	from	from	ADP
inlawrev-3405	658	44	knowing	know	VERB
inlawrev-3405	658	45	ifthe	ifthe	PROPN
inlawrev-3405	658	46	service	service	NOUN
inlawrev-3405	658	47	committed	commit	VERB
inlawrev-3405	658	48	any	any	DET
inlawrev-3405	658	49	errors	error	NOUN
inlawrev-3405	658	50	.	.	PUNCT
inlawrev-3405	659	1	the	the	DET
inlawrev-3405	659	2	result	result	NOUN
inlawrev-3405	659	3	ofthe	ofthe	PROPN
inlawrev-3405	659	4	service	service	NOUN
inlawrev-3405	659	5	's	's	PART
inlawrev-3405	659	6	refusal	refusal	NOUN
inlawrev-3405	659	7	to	to	PART
inlawrev-3405	659	8	disclose	disclose	VERB
inlawrev-3405	659	9	how	how	SCONJ
inlawrev-3405	659	10	deficiencies	deficiency	NOUN
inlawrev-3405	659	11	were	be	AUX
inlawrev-3405	659	12	determined	determine	VERB
inlawrev-3405	659	13	makes	make	VERB
inlawrev-3405	659	14	a	a	DET
inlawrev-3405	659	15	petitioner	petitioner	NOUN
inlawrev-3405	659	16	's	's	PART
inlawrev-3405	659	17	burden	burden	NOUN
inlawrev-3405	659	18	of	of	ADP
inlawrev-3405	659	19	disproofeven	disproofeven	ADJ
inlawrev-3405	659	20	more	more	ADV
inlawrev-3405	659	21	onerous	onerous	ADJ
inlawrev-3405	659	22	than	than	ADP
inlawrev-3405	659	23	the	the	DET
inlawrev-3405	659	24	already	already	ADV
inlawrev-3405	659	25	difficult	difficult	ADJ
inlawrev-3405	659	26	burden	burden	NOUN
inlawrev-3405	659	27	he	he	PRON
inlawrev-3405	659	28	bears	bear	VERB
inlawrev-3405	659	29	to	to	PART
inlawrev-3405	659	30	disprove	disprove	VERB
inlawrev-3405	659	31	133	133	NUM
inlawrev-3405	659	32	.	.	PUNCT
inlawrev-3405	660	1	see	see	VERB
inlawrev-3405	660	2	infra	infra	NOUN
inlawrev-3405	660	3	?	?	PUNCT
inlawrev-3405	661	1	artwn	artwn	ADJ
inlawrev-3405	661	2	.	.	PUNCT
inlawrev-3405	662	1	1	1	NUM
inlawrev-3405	662	2	34	34	NUM
inlawrev-3405	662	3	.	.	PUNCT
inlawrev-3405	663	1	for	for	ADP
inlawrev-3405	663	2	a	a	DET
inlawrev-3405	663	3	discussion	discussion	NOUN
inlawrev-3405	663	4	ofgreenberg	ofgreenberg	PROPN
inlawrev-3405	663	5	's	's	PART
inlawrev-3405	663	6	express	express	ADJ
inlawrev-3405	663	7	,	,	PUNCT
inlawrev-3405	663	8	see	see	VERB
inlawrev-3405	663	9	supra	supra	PROPN
inlawrev-3405	663	10	notes	note	VERB
inlawrev-3405	663	11	39	39	NUM
inlawrev-3405	663	12	-	-	SYM
inlawrev-3405	663	13	74	74	NUM
inlawrev-3405	663	14	and	and	CCONJ
inlawrev-3405	663	15	accompanying	accompany	VERB
inlawrev-3405	663	16	text	text	NOUN
inlawrev-3405	663	17	.	.	PUNCT
inlawrev-3405	664	1	135	135	NUM
inlawrev-3405	664	2	.	.	PUNCT
inlawrev-3405	665	1	see	see	VERB
inlawrev-3405	665	2	ferrari	ferrari	PROPN
inlawrev-3405	665	3	,	,	PUNCT
inlawrev-3405	665	4	supra	supra	PROPN
inlawrev-3405	665	5	note	note	NOUN
inlawrev-3405	665	6	44	44	NUM
inlawrev-3405	665	7	.	.	PUNCT
inlawrev-3405	665	8	136	136	NUM
inlawrev-3405	665	9	.	.	PUNCT
inlawrev-3405	666	1	see	see	VERB
inlawrev-3405	666	2	i	i	PRON
inlawrev-3405	666	3	d.	d.	PROPN
inlawrev-3405	666	4	at	at	ADP
inlawrev-3405	666	5	423	423	NUM
inlawrev-3405	666	6	-	-	PUNCT
inlawrev-3405	666	7	2s	2s	NUM
inlawrev-3405	666	8	.	.	PUNCT
inlawrev-3405	666	9	137	137	NUM
inlawrev-3405	666	10	.	.	PUNCT
inlawrev-3405	667	1	5'ee5«prfl	5'ee5«prfl	NUM
inlawrev-3405	667	2	notes	note	VERB
inlawrev-3405	667	3	123	123	NUM
inlawrev-3405	667	4	-	-	SYM
inlawrev-3405	667	5	29	29	NUM
inlawrev-3405	667	6	and	and	CCONJ
inlawrev-3405	667	7	accompanying	accompany	VERB
inlawrev-3405	667	8	text	text	NOUN
inlawrev-3405	667	9	.	.	PUNCT
inlawrev-3405	668	1	138	138	NUM
inlawrev-3405	668	2	.	.	X
inlawrev-3405	668	3	293	293	NUM
inlawrev-3405	669	1	u.s	u.s	PROPN
inlawrev-3405	669	2	.	.	PROPN
inlawrev-3405	669	3	507(1935	507(1935	NUM
inlawrev-3405	669	4	)	)	PUNCT
inlawrev-3405	669	5	.	.	PUNCT
inlawrev-3405	670	1	139	139	NUM
inlawrev-3405	670	2	.	.	PUNCT
inlawrev-3405	671	1	i	i	PRON
inlawrev-3405	671	2	d.	d.	PROPN
inlawrev-3405	671	3	at	at	ADP
inlawrev-3405	671	4	515	515	NUM
inlawrev-3405	671	5	.	.	PUNCT
inlawrev-3405	671	6	140	140	NUM
inlawrev-3405	671	7	.	.	PUNCT
inlawrev-3405	672	1	see	see	VERB
inlawrev-3405	672	2	portillo	portillo	PROPN
inlawrev-3405	672	3	v.	v.	PROPN
inlawrev-3405	672	4	commissioner	commissioner	PROPN
inlawrev-3405	672	5	,	,	PUNCT
inlawrev-3405	672	6	932	932	NUM
inlawrev-3405	672	7	f.2d	f.2d	ADP
inlawrev-3405	672	8	1	1	NUM
inlawrev-3405	672	9	128	128	NUM
inlawrev-3405	672	10	,	,	PUNCT
inlawrev-3405	672	11	1	1	NUM
inlawrev-3405	672	12	133	133	NUM
inlawrev-3405	672	13	(	(	PUNCT
inlawrev-3405	672	14	5th	5th	ADJ
inlawrev-3405	672	15	cir	cir	NOUN
inlawrev-3405	672	16	.	.	PROPN
inlawrev-3405	672	17	1991	1991	NUM
inlawrev-3405	672	18	)	)	PUNCT
inlawrev-3405	672	19	(	(	PUNCT
inlawrev-3405	672	20	finding	find	VERB
inlawrev-3405	672	21	taxpayer	taxpayer	NOUN
inlawrev-3405	672	22	had	have	AUX
inlawrev-3405	672	23	proven	prove	VERB
inlawrev-3405	672	24	assessment	assessment	NOUN
inlawrev-3405	672	25	to	to	PART
inlawrev-3405	672	26	be	be	AUX
inlawrev-3405	672	27	arbitrary	arbitrary	ADJ
inlawrev-3405	672	28	and	and	CCONJ
inlawrev-3405	672	29	without	without	ADP
inlawrev-3405	672	30	foundation	foundation	NOUN
inlawrev-3405	672	31	)	)	PUNCT
inlawrev-3405	672	32	;	;	PUNCT
inlawrev-3405	673	1	estate	estate	NOUN
inlawrev-3405	673	2	oftodisco	oftodisco	NOUN
inlawrev-3405	673	3	v.	v.	CCONJ
inlawrev-3405	673	4	commissioner	commissioner	NOUN
inlawrev-3405	673	5	,	,	PUNCT
inlawrev-3405	673	6	757	757	NUM
inlawrev-3405	673	7	f.2d	f.2d	ADP
inlawrev-3405	673	8	1	1	NUM
inlawrev-3405	673	9	,	,	PUNCT
inlawrev-3405	673	10	5	5	NUM
inlawrev-3405	673	11	(	(	PUNCT
inlawrev-3405	673	12	1st	1st	ADJ
inlawrev-3405	673	13	cir	cir	NOUN
inlawrev-3405	673	14	.	.	PUNCT
inlawrev-3405	673	15	1985	1985	NUM
inlawrev-3405	673	16	)	)	PUNCT
inlawrev-3405	673	17	(	(	PUNCT
inlawrev-3405	673	18	holding	hold	VERB
inlawrev-3405	673	19	that	that	DET
inlawrev-3405	673	20	service	service	NOUN
inlawrev-3405	673	21	's	's	PART
inlawrev-3405	673	22	determination	determination	NOUN
inlawrev-3405	673	23	of	of	ADP
inlawrev-3405	673	24	profit	profit	NOUN
inlawrev-3405	673	25	percentage	percentage	NOUN
inlawrev-3405	673	26	was	be	AUX
inlawrev-3405	673	27	arbitrary	arbitrary	ADJ
inlawrev-3405	673	28	and	and	CCONJ
inlawrev-3405	673	29	excessive	excessive	ADJ
inlawrev-3405	673	30	and	and	CCONJ
inlawrev-3405	673	31	therefore	therefore	ADV
inlawrev-3405	673	32	unsustainable	unsustainable	ADJ
inlawrev-3405	673	33	)	)	PUNCT
inlawrev-3405	673	34	.	.	PUNCT
inlawrev-3405	674	1	540	540	NUM
inlawrev-3405	674	2	indiana	indiana	PROPN
inlawrev-3405	674	3	law	law	PROPN
inlawrev-3405	674	4	review	review	NOUN
inlawrev-3405	674	5	[	[	X
inlawrev-3405	674	6	vol	vol	NOUN
inlawrev-3405	674	7	.	.	PUNCT
inlawrev-3405	675	1	33:517	33:517	NUM
inlawrev-3405	676	1	the	the	DET
inlawrev-3405	676	2	assertions	assertion	NOUN
inlawrev-3405	676	3	made	make	VERB
inlawrev-3405	676	4	in	in	ADP
inlawrev-3405	676	5	the	the	DET
inlawrev-3405	676	6	statutory	statutory	ADJ
inlawrev-3405	676	7	notice	notice	NOUN
inlawrev-3405	676	8	.	.	PUNCT
inlawrev-3405	676	9	^"^^	^"^^	NOUN
inlawrev-3405	676	10	where	where	SCONJ
inlawrev-3405	676	11	the	the	DET
inlawrev-3405	676	12	courts	court	NOUN
inlawrev-3405	676	13	have	have	AUX
inlawrev-3405	676	14	applied	apply	VERB
inlawrev-3405	676	15	taylor	taylor	PROPN
inlawrev-3405	676	16	,	,	PUNCT
inlawrev-3405	676	17	some	some	DET
inlawrev-3405	676	18	cases	case	NOUN
inlawrev-3405	676	19	say	say	VERB
inlawrev-3405	676	20	that	that	SCONJ
inlawrev-3405	676	21	it	it	PRON
inlawrev-3405	676	22	results	result	VERB
inlawrev-3405	676	23	in	in	ADP
inlawrev-3405	676	24	a	a	DET
inlawrev-3405	676	25	shift	shift	NOUN
inlawrev-3405	676	26	of	of	ADP
inlawrev-3405	676	27	the	the	DET
inlawrev-3405	676	28	burden	burden	NOUN
inlawrev-3405	676	29	of	of	ADP
inlawrev-3405	676	30	going	go	VERB
inlawrev-3405	676	31	forward	forward	ADV
inlawrev-3405	676	32	to	to	ADP
inlawrev-3405	676	33	the	the	DET
inlawrev-3405	676	34	service	service	NOUN
inlawrev-3405	676	35	,	,	PUNCT
inlawrev-3405	676	36	but	but	CCONJ
inlawrev-3405	676	37	the	the	DET
inlawrev-3405	676	38	taxpayer	taxpayer	NOUN
inlawrev-3405	676	39	still	still	ADV
inlawrev-3405	676	40	retains	retain	VERB
inlawrev-3405	676	41	the	the	DET
inlawrev-3405	676	42	ultimate	ultimate	ADJ
inlawrev-3405	676	43	burden	burden	NOUN
inlawrev-3405	676	44	of	of	ADP
inlawrev-3405	676	45	persuasion	persuasion	NOUN
inlawrev-3405	676	46	.	.	PUNCT
inlawrev-3405	677	1	'	'	PUNCT
inlawrev-3405	677	2	"	"	PUNCT
inlawrev-3405	677	3	^^	^^	ADP
inlawrev-3405	677	4	other	other	ADJ
inlawrev-3405	677	5	courts	court	NOUN
inlawrev-3405	677	6	have	have	AUX
inlawrev-3405	677	7	held	hold	VERB
inlawrev-3405	677	8	that	that	SCONJ
inlawrev-3405	677	9	the	the	DET
inlawrev-3405	677	10	burden	burden	NOUN
inlawrev-3405	677	11	of	of	ADP
inlawrev-3405	677	12	persuasion	persuasion	NOUN
inlawrev-3405	677	13	also	also	ADV
inlawrev-3405	677	14	shifts	shift	NOUN
inlawrev-3405	677	15	to	to	ADP
inlawrev-3405	677	16	the	the	DET
inlawrev-3405	677	17	service	service	NOUN
inlawrev-3405	677	18	.	.	PUNCT
inlawrev-3405	678	1	^"^^	^"^^	NOUN
inlawrev-3405	678	2	either	either	CCONJ
inlawrev-3405	678	3	way	way	NOUN
inlawrev-3405	678	4	,	,	PUNCT
inlawrev-3405	678	5	if	if	SCONJ
inlawrev-3405	678	6	the	the	DET
inlawrev-3405	678	7	taxpayer	taxpayer	NOUN
inlawrev-3405	678	8	has	have	VERB
inlawrev-3405	678	9	no	no	DET
inlawrev-3405	678	10	information	information	NOUN
inlawrev-3405	678	11	regarding	regard	VERB
inlawrev-3405	678	12	how	how	SCONJ
inlawrev-3405	678	13	the	the	DET
inlawrev-3405	678	14	asserted	asserted	ADJ
inlawrev-3405	678	15	deficiency	deficiency	NOUN
inlawrev-3405	678	16	was	be	AUX
inlawrev-3405	678	17	determined	determine	VERB
inlawrev-3405	678	18	,	,	PUNCT
inlawrev-3405	678	19	he	he	PRON
inlawrev-3405	678	20	could	could	AUX
inlawrev-3405	678	21	not	not	PART
inlawrev-3405	678	22	begin	begin	VERB
inlawrev-3405	678	23	to	to	PART
inlawrev-3405	678	24	show	show	VERB
inlawrev-3405	678	25	whether	whether	SCONJ
inlawrev-3405	678	26	the	the	DET
inlawrev-3405	678	27	amounts	amount	NOUN
inlawrev-3405	678	28	shown	show	VERB
inlawrev-3405	678	29	in	in	ADP
inlawrev-3405	678	30	the	the	DET
inlawrev-3405	678	31	statutory	statutory	ADJ
inlawrev-3405	678	32	notice	notice	NOUN
inlawrev-3405	678	33	are	be	AUX
inlawrev-3405	678	34	in	in	ADP
inlawrev-3405	678	35	fact	fact	NOUN
inlawrev-3405	678	36	"	"	PUNCT
inlawrev-3405	678	37	arbitrary	arbitrary	ADJ
inlawrev-3405	678	38	and	and	CCONJ
inlawrev-3405	678	39	excessive	excessive	ADJ
inlawrev-3405	678	40	,	,	PUNCT
inlawrev-3405	678	41	"	"	PUNCT
inlawrev-3405	678	42	or	or	CCONJ
inlawrev-3405	678	43	even	even	ADV
inlawrev-3405	678	44	simply	simply	ADV
inlawrev-3405	678	45	erroneous	erroneous	ADJ
inlawrev-3405	678	46	.	.	PUNCT
inlawrev-3405	679	1	^	^	PUNCT
inlawrev-3405	679	2	'	'	X
inlawrev-3405	679	3	*	*	PUNCT
inlawrev-3405	679	4	'	'	AUX
inlawrev-3405	679	5	*	*	PUNCT
inlawrev-3405	679	6	under	under	ADP
inlawrev-3405	679	7	the	the	DET
inlawrev-3405	679	8	service	service	NOUN
inlawrev-3405	679	9	's	's	PART
inlawrev-3405	679	10	view	view	NOUN
inlawrev-3405	679	11	of	of	ADP
inlawrev-3405	679	12	greenberg	greenberg	PROPN
inlawrev-3405	679	13	's	's	PART
inlawrev-3405	679	14	express	express	NOUN
inlawrev-3405	679	15	,	,	PUNCT
inlawrev-3405	679	16	a	a	DET
inlawrev-3405	679	17	taxpayer	taxpayer	NOUN
inlawrev-3405	679	18	can	can	AUX
inlawrev-3405	679	19	not	not	PART
inlawrev-3405	679	20	even	even	ADV
inlawrev-3405	679	21	contest	contest	VERB
inlawrev-3405	679	22	an	an	DET
inlawrev-3405	679	23	erroneous	erroneous	ADJ
inlawrev-3405	679	24	transposition	transposition	NOUN
inlawrev-3405	679	25	of	of	ADP
inlawrev-3405	679	26	figures	figure	NOUN
inlawrev-3405	679	27	,	,	PUNCT
inlawrev-3405	679	28	a	a	DET
inlawrev-3405	679	29	computational	computational	ADJ
inlawrev-3405	679	30	error	error	NOUN
inlawrev-3405	679	31	,	,	PUNCT
inlawrev-3405	679	32	or	or	CCONJ
inlawrev-3405	679	33	sloppiness	sloppiness	NOUN
inlawrev-3405	679	34	.	.	PUNCT
inlawrev-3405	680	1	'"*^	'"*^	NOUN
inlawrev-3405	680	2	remember	remember	VERB
inlawrev-3405	680	3	that	that	SCONJ
inlawrev-3405	680	4	these	these	DET
inlawrev-3405	680	5	possibly	possibly	ADV
inlawrev-3405	680	6	erroneous	erroneous	ADJ
inlawrev-3405	680	7	assertions	assertion	NOUN
inlawrev-3405	680	8	are	be	AUX
inlawrev-3405	680	9	presumed	presume	VERB
inlawrev-3405	680	10	correct	correct	ADJ
inlawrev-3405	680	11	.	.	PUNCT
inlawrev-3405	681	1	^"^^	^"^^	NOUN
inlawrev-3405	681	2	the	the	DET
inlawrev-3405	681	3	service	service	NOUN
inlawrev-3405	681	4	should	should	AUX
inlawrev-3405	681	5	not	not	PART
inlawrev-3405	681	6	oppose	oppose	VERB
inlawrev-3405	681	7	disclosure	disclosure	NOUN
inlawrev-3405	681	8	of	of	ADP
inlawrev-3405	681	9	such	such	ADJ
inlawrev-3405	681	10	errors	error	NOUN
inlawrev-3405	681	11	,	,	PUNCT
inlawrev-3405	681	12	however	however	ADV
inlawrev-3405	681	13	,	,	PUNCT
inlawrev-3405	681	14	because	because	SCONJ
inlawrev-3405	681	15	the	the	DET
inlawrev-3405	681	16	effect	effect	NOUN
inlawrev-3405	681	17	ofsuch	ofsuch	NOUN
inlawrev-3405	681	18	disclosures	disclosure	NOUN
inlawrev-3405	681	19	will	will	AUX
inlawrev-3405	681	20	foster	foster	VERB
inlawrev-3405	681	21	confidence	confidence	NOUN
inlawrev-3405	681	22	in	in	ADP
inlawrev-3405	681	23	the	the	DET
inlawrev-3405	681	24	fairness	fairness	NOUN
inlawrev-3405	681	25	ofthe	ofthe	NOUN
inlawrev-3405	681	26	process	process	NOUN
inlawrev-3405	681	27	.	.	PUNCT
inlawrev-3405	682	1	in	in	ADP
inlawrev-3405	682	2	addition	addition	NOUN
inlawrev-3405	682	3	,	,	PUNCT
inlawrev-3405	682	4	it	it	PRON
inlawrev-3405	682	5	would	would	AUX
inlawrev-3405	682	6	show	show	VERB
inlawrev-3405	682	7	that	that	SCONJ
inlawrev-3405	682	8	the	the	DET
inlawrev-3405	682	9	service	service	NOUN
inlawrev-3405	682	10	cares	care	VERB
inlawrev-3405	682	11	about	about	ADP
inlawrev-3405	682	12	fairness	fairness	NOUN
inlawrev-3405	682	13	,	,	PUNCT
inlawrev-3405	682	14	even	even	ADV
inlawrev-3405	682	15	ifthe	ifthe	NOUN
inlawrev-3405	682	16	agents	agent	NOUN
inlawrev-3405	682	17	must	must	AUX
inlawrev-3405	682	18	take	take	VERB
inlawrev-3405	682	19	more	more	ADJ
inlawrev-3405	682	20	time	time	NOUN
inlawrev-3405	682	21	and	and	CCONJ
inlawrev-3405	682	22	be	be	AUX
inlawrev-3405	682	23	more	more	ADV
inlawrev-3405	682	24	careful	careful	ADJ
inlawrev-3405	682	25	in	in	ADP
inlawrev-3405	682	26	preparing	prepare	VERB
inlawrev-3405	682	27	statutory	statutory	ADJ
inlawrev-3405	682	28	notices	notice	NOUN
inlawrev-3405	682	29	.	.	PUNCT
inlawrev-3405	683	1	there	there	PRON
inlawrev-3405	683	2	is	be	VERB
inlawrev-3405	683	3	no	no	DET
inlawrev-3405	683	4	obvious	obvious	ADJ
inlawrev-3405	683	5	reason	reason	NOUN
inlawrev-3405	683	6	,	,	PUNCT
inlawrev-3405	683	7	other	other	ADJ
inlawrev-3405	683	8	than	than	ADP
inlawrev-3405	683	9	adversarial	adversarial	ADJ
inlawrev-3405	683	10	advantage	advantage	NOUN
inlawrev-3405	683	11	,	,	PUNCT
inlawrev-3405	683	12	why	why	SCONJ
inlawrev-3405	683	13	the	the	DET
inlawrev-3405	683	14	service	service	NOUN
inlawrev-3405	683	15	should	should	AUX
inlawrev-3405	683	16	oppose	oppose	VERB
inlawrev-3405	683	17	more	more	ADV
inlawrev-3405	683	18	carefiilly	carefiilly	ADV
inlawrev-3405	683	19	prepared	prepare	VERB
inlawrev-3405	683	20	documents	document	NOUN
inlawrev-3405	683	21	and	and	CCONJ
inlawrev-3405	683	22	the	the	DET
inlawrev-3405	683	23	testimony	testimony	NOUN
inlawrev-3405	683	24	of	of	ADP
inlawrev-3405	683	25	the	the	DET
inlawrev-3405	683	26	agent	agent	NOUN
inlawrev-3405	683	27	who	who	PRON
inlawrev-3405	683	28	141	141	X
inlawrev-3405	683	29	.	.	PUNCT
inlawrev-3405	684	1	see	see	VERB
inlawrev-3405	684	2	vessio	vessio	PROPN
inlawrev-3405	684	3	v.	v.	PRON
inlawrev-3405	684	4	commissioner	commissioner	PROPN
inlawrev-3405	684	5	,	,	PUNCT
inlawrev-3405	684	6	59	59	NUM
inlawrev-3405	684	7	t.c.m	t.c.m	NOUN
inlawrev-3405	684	8	.	.	PUNCT
inlawrev-3405	685	1	(	(	PUNCT
inlawrev-3405	685	2	cch	cch	NOUN
inlawrev-3405	685	3	)	)	PUNCT
inlawrev-3405	685	4	495	495	NUM
inlawrev-3405	685	5	(	(	PUNCT
inlawrev-3405	685	6	1	1	NUM
inlawrev-3405	685	7	990	990	NUM
inlawrev-3405	685	8	)	)	PUNCT
inlawrev-3405	685	9	(	(	PUNCT
inlawrev-3405	685	10	discussing	discuss	VERB
inlawrev-3405	685	11	presumption	presumption	NOUN
inlawrev-3405	685	12	of	of	ADP
inlawrev-3405	685	13	correctness	correctness	NOUN
inlawrev-3405	685	14	attaches	attach	VERB
inlawrev-3405	685	15	to	to	ADP
inlawrev-3405	685	16	statutory	statutory	ADJ
inlawrev-3405	685	17	notice	notice	NOUN
inlawrev-3405	685	18	and	and	CCONJ
inlawrev-3405	685	19	noting	note	VERB
inlawrev-3405	685	20	that	that	SCONJ
inlawrev-3405	685	21	in	in	ADP
inlawrev-3405	685	22	case	case	NOUN
inlawrev-3405	685	23	of	of	ADP
inlawrev-3405	685	24	criminal	criminal	ADJ
inlawrev-3405	685	25	loansharking	loansharking	NOUN
inlawrev-3405	685	26	,	,	PUNCT
inlawrev-3405	685	27	service	service	NOUN
inlawrev-3405	685	28	showed	show	VERB
inlawrev-3405	685	29	connection	connection	NOUN
inlawrev-3405	685	30	of	of	ADP
inlawrev-3405	685	31	hoard	hoard	NOUN
inlawrev-3405	685	32	of	of	ADP
inlawrev-3405	685	33	cash	cash	NOUN
inlawrev-3405	685	34	to	to	ADP
inlawrev-3405	685	35	taxpayer	taxpayer	NOUN
inlawrev-3405	685	36	's	's	PART
inlawrev-3405	685	37	activity	activity	NOUN
inlawrev-3405	685	38	)	)	PUNCT
inlawrev-3405	685	39	;	;	PUNCT
inlawrev-3405	685	40	callan	callan	PROPN
inlawrev-3405	685	41	v.	v.	PROPN
inlawrev-3405	685	42	commissioner	commissioner	PROPN
inlawrev-3405	685	43	,	,	PUNCT
inlawrev-3405	685	44	42	42	NUM
inlawrev-3405	685	45	t.c.m	t.c.m	NOUN
inlawrev-3405	685	46	.	.	PUNCT
inlawrev-3405	686	1	(	(	PUNCT
inlawrev-3405	686	2	cch	cch	NOUN
inlawrev-3405	686	3	)	)	PUNCT
inlawrev-3405	686	4	796	796	NUM
inlawrev-3405	686	5	(	(	PUNCT
inlawrev-3405	686	6	1981	1981	NUM
inlawrev-3405	686	7	)	)	PUNCT
inlawrev-3405	686	8	(	(	PUNCT
inlawrev-3405	686	9	noting	note	VERB
inlawrev-3405	686	10	that	that	SCONJ
inlawrev-3405	686	11	presumption	presumption	NOUN
inlawrev-3405	686	12	ofcorrectness	ofcorrectness	NOUN
inlawrev-3405	686	13	attaches	attach	VERB
inlawrev-3405	686	14	to	to	ADP
inlawrev-3405	686	15	statutory	statutory	ADJ
inlawrev-3405	686	16	notice	notice	NOUN
inlawrev-3405	686	17	with	with	ADP
inlawrev-3405	686	18	respect	respect	NOUN
inlawrev-3405	686	19	to	to	ADP
inlawrev-3405	686	20	disallowed	disallow	VERB
inlawrev-3405	686	21	deductions	deduction	NOUN
inlawrev-3405	686	22	)	)	PUNCT
inlawrev-3405	686	23	.	.	PUNCT
inlawrev-3405	687	1	142	142	NUM
inlawrev-3405	687	2	.	.	PUNCT
inlawrev-3405	688	1	see	see	VERB
inlawrev-3405	688	2	higginbotham	higginbotham	PROPN
inlawrev-3405	688	3	v.	v.	PROPN
inlawrev-3405	688	4	united	united	PROPN
inlawrev-3405	688	5	states	states	PROPN
inlawrev-3405	688	6	,	,	PUNCT
inlawrev-3405	688	7	556	556	NUM
inlawrev-3405	688	8	f.2d	f.2d	NOUN
inlawrev-3405	688	9	1	1	NUM
inlawrev-3405	688	10	173	173	NUM
inlawrev-3405	688	11	,	,	PUNCT
inlawrev-3405	688	12	1	1	NUM
inlawrev-3405	688	13	176	176	NUM
inlawrev-3405	688	14	(	(	PUNCT
inlawrev-3405	688	15	4th	4th	ADJ
inlawrev-3405	688	16	cir	cir	NOUN
inlawrev-3405	688	17	.	.	PUNCT
inlawrev-3405	688	18	1977	1977	NUM
inlawrev-3405	688	19	)	)	PUNCT
inlawrev-3405	689	1	(	(	PUNCT
inlawrev-3405	689	2	holding	hold	VERB
inlawrev-3405	689	3	that	that	DET
inlawrev-3405	689	4	burden	burden	NOUN
inlawrev-3405	689	5	ofpersuasion	ofpersuasion	NOUN
inlawrev-3405	689	6	remains	remain	VERB
inlawrev-3405	689	7	with	with	ADP
inlawrev-3405	689	8	taxpayer	taxpayer	NOUN
inlawrev-3405	689	9	once	once	SCONJ
inlawrev-3405	689	10	taxpayer	taxpayer	NOUN
inlawrev-3405	689	11	has	have	AUX
inlawrev-3405	689	12	introduced	introduce	VERB
inlawrev-3405	689	13	evidence	evidence	NOUN
inlawrev-3405	689	14	that	that	SCONJ
inlawrev-3405	689	15	assessment	assessment	NOUN
inlawrev-3405	689	16	is	be	AUX
inlawrev-3405	689	17	arbitrary	arbitrary	ADJ
inlawrev-3405	689	18	and	and	CCONJ
inlawrev-3405	689	19	excessive	excessive	ADJ
inlawrev-3405	689	20	)	)	PUNCT
inlawrev-3405	689	21	;	;	PUNCT
inlawrev-3405	689	22	united	united	PROPN
inlawrev-3405	689	23	states	states	PROPN
inlawrev-3405	689	24	v.	v.	ADP
inlawrev-3405	689	25	rexach	rexach	PROPN
inlawrev-3405	689	26	,	,	PUNCT
inlawrev-3405	689	27	482	482	NUM
inlawrev-3405	689	28	f.2d	f.2d	X
inlawrev-3405	689	29	10	10	NUM
inlawrev-3405	689	30	,	,	PUNCT
inlawrev-3405	689	31	16	16	NUM
inlawrev-3405	689	32	(	(	PUNCT
inlawrev-3405	689	33	1st	1st	ADJ
inlawrev-3405	689	34	cir	cir	NOUN
inlawrev-3405	689	35	.	.	PROPN
inlawrev-3405	689	36	1973	1973	NUM
inlawrev-3405	689	37	)	)	PUNCT
inlawrev-3405	689	38	(	(	PUNCT
inlawrev-3405	689	39	same	same	ADJ
inlawrev-3405	689	40	,	,	PUNCT
inlawrev-3405	689	41	based	base	VERB
inlawrev-3405	689	42	on	on	ADP
inlawrev-3405	689	43	regularity	regularity	NOUN
inlawrev-3405	689	44	of	of	ADP
inlawrev-3405	689	45	taxpayer	taxpayer	NOUN
inlawrev-3405	689	46	having	have	VERB
inlawrev-3405	689	47	records	record	NOUN
inlawrev-3405	689	48	)	)	PUNCT
inlawrev-3405	689	49	.	.	PUNCT
inlawrev-3405	690	1	143	143	X
inlawrev-3405	690	2	.	.	PUNCT
inlawrev-3405	691	1	see	see	VERB
inlawrev-3405	691	2	keogh	keogh	PROPN
inlawrev-3405	691	3	v.	v.	PROPN
inlawrev-3405	691	4	commissioner	commissioner	PROPN
inlawrev-3405	691	5	,	,	PUNCT
inlawrev-3405	691	6	713	713	NUM
inlawrev-3405	691	7	f.2d	f.2d	ADP
inlawrev-3405	691	8	496	496	NUM
inlawrev-3405	691	9	,	,	PUNCT
inlawrev-3405	691	10	501	501	NUM
inlawrev-3405	691	11	(	(	PUNCT
inlawrev-3405	691	12	9th	9th	ADJ
inlawrev-3405	691	13	cir	cir	NOUN
inlawrev-3405	691	14	.	.	PROPN
inlawrev-3405	691	15	1983	1983	NUM
inlawrev-3405	691	16	)	)	PUNCT
inlawrev-3405	691	17	(	(	PUNCT
inlawrev-3405	691	18	dictum	dictum	NOUN
inlawrev-3405	691	19	)	)	PUNCT
inlawrev-3405	691	20	(	(	PUNCT
inlawrev-3405	691	21	burden	burden	NOUN
inlawrev-3405	691	22	of	of	ADP
inlawrev-3405	691	23	persuasion	persuasion	NOUN
inlawrev-3405	691	24	shifts	shift	NOUN
inlawrev-3405	691	25	to	to	ADP
inlawrev-3405	691	26	government	government	NOUN
inlawrev-3405	691	27	when	when	SCONJ
inlawrev-3405	691	28	taxpayer	taxpayer	NOUN
inlawrev-3405	691	29	overcomes	overcome	VERB
inlawrev-3405	691	30	presumption	presumption	NOUN
inlawrev-3405	691	31	of	of	ADP
inlawrev-3405	691	32	correctness	correctness	NOUN
inlawrev-3405	691	33	by	by	ADP
inlawrev-3405	691	34	showing	show	VERB
inlawrev-3405	691	35	naked	naked	ADJ
inlawrev-3405	691	36	assessment	assessment	NOUN
inlawrev-3405	691	37	,	,	PUNCT
inlawrev-3405	691	38	becausejeopardy	becausejeopardy	NOUN
inlawrev-3405	691	39	assessment	assessment	NOUN
inlawrev-3405	691	40	can	can	AUX
inlawrev-3405	691	41	not	not	PART
inlawrev-3405	691	42	be	be	AUX
inlawrev-3405	691	43	enjoined	enjoin	VERB
inlawrev-3405	691	44	)	)	PUNCT
inlawrev-3405	691	45	;	;	PUNCT
inlawrev-3405	692	1	united	united	PROPN
inlawrev-3405	692	2	states	states	PROPN
inlawrev-3405	692	3	v.	v.	ADP
inlawrev-3405	692	4	stonehill	stonehill	PROPN
inlawrev-3405	692	5	,	,	PUNCT
inlawrev-3405	692	6	702	702	NUM
inlawrev-3405	692	7	f.2d	f.2d	NOUN
inlawrev-3405	692	8	1288	1288	NUM
inlawrev-3405	692	9	,	,	PUNCT
inlawrev-3405	692	10	1294	1294	NUM
inlawrev-3405	692	11	(	(	PUNCT
inlawrev-3405	692	12	9th	9th	ADJ
inlawrev-3405	692	13	cir	cir	NOUN
inlawrev-3405	692	14	.	.	PROPN
inlawrev-3405	692	15	1983	1983	NUM
inlawrev-3405	692	16	)	)	PUNCT
inlawrev-3405	692	17	(	(	PUNCT
inlawrev-3405	692	18	dictum	dictum	NOUN
inlawrev-3405	692	19	)	)	PUNCT
inlawrev-3405	692	20	.	.	PUNCT
inlawrev-3405	693	1	144	144	NUM
inlawrev-3405	693	2	.	.	PUNCT
inlawrev-3405	694	1	see	see	PROPN
inlawrev-3405	694	2	keogh	keogh	PROPN
inlawrev-3405	694	3	,	,	PUNCT
inlawrev-3405	694	4	713	713	NUM
inlawrev-3405	694	5	f.2d	f.2d	NOUN
inlawrev-3405	694	6	at	at	ADP
inlawrev-3405	694	7	500	500	NUM
inlawrev-3405	694	8	(	(	PUNCT
inlawrev-3405	694	9	stating	state	VERB
inlawrev-3405	694	10	that	that	SCONJ
inlawrev-3405	694	11	petitioners	petitioner	NOUN
inlawrev-3405	694	12	were	be	AUX
inlawrev-3405	694	13	unable	unable	ADJ
inlawrev-3405	694	14	to	to	PART
inlawrev-3405	694	15	rebut	rebut	VERB
inlawrev-3405	694	16	presumption	presumption	NOUN
inlawrev-3405	694	17	of	of	ADP
inlawrev-3405	694	18	correctness	correctness	NOUN
inlawrev-3405	694	19	because	because	SCONJ
inlawrev-3405	694	20	they	they	PRON
inlawrev-3405	694	21	did	do	AUX
inlawrev-3405	694	22	not	not	PART
inlawrev-3405	694	23	present	present	VERB
inlawrev-3405	694	24	evidence	evidence	NOUN
inlawrev-3405	694	25	showing	show	VERB
inlawrev-3405	694	26	that	that	PRON
inlawrev-3405	694	27	service	service	NOUN
inlawrev-3405	694	28	's	's	PART
inlawrev-3405	694	29	assessment	assessment	NOUN
inlawrev-3405	694	30	was	be	AUX
inlawrev-3405	694	31	incorrect	incorrect	ADJ
inlawrev-3405	694	32	)	)	PUNCT
inlawrev-3405	694	33	.	.	PUNCT
inlawrev-3405	695	1	145	145	NUM
inlawrev-3405	695	2	.	.	PUNCT
inlawrev-3405	696	1	see	see	VERB
inlawrev-3405	696	2	pasternak	pasternak	PROPN
inlawrev-3405	696	3	v.	v.	PROPN
inlawrev-3405	696	4	commissioner	commissioner	PROPN
inlawrev-3405	696	5	,	,	PUNCT
inlawrev-3405	696	6	990	990	NUM
inlawrev-3405	696	7	f.2d	f.2d	ADP
inlawrev-3405	696	8	893	893	NUM
inlawrev-3405	696	9	,	,	PUNCT
inlawrev-3405	696	10	898	898	NUM
inlawrev-3405	696	11	(	(	PUNCT
inlawrev-3405	696	12	6th	6th	ADJ
inlawrev-3405	696	13	cir	cir	NOUN
inlawrev-3405	696	14	.	.	PROPN
inlawrev-3405	696	15	1993	1993	NUM
inlawrev-3405	696	16	)	)	PUNCT
inlawrev-3405	696	17	(	(	PUNCT
inlawrev-3405	696	18	stating	state	VERB
inlawrev-3405	696	19	that	that	SCONJ
inlawrev-3405	696	20	court	court	NOUN
inlawrev-3405	696	21	will	will	AUX
inlawrev-3405	696	22	not	not	PART
inlawrev-3405	696	23	look	look	VERB
inlawrev-3405	696	24	behind	behind	ADP
inlawrev-3405	696	25	statutory	statutory	ADJ
inlawrev-3405	696	26	notice	notice	NOUN
inlawrev-3405	696	27	based	base	VERB
inlawrev-3405	696	28	on	on	ADP
inlawrev-3405	696	29	evidence	evidence	NOUN
inlawrev-3405	696	30	obtained	obtain	VERB
inlawrev-3405	696	31	via	via	ADP
inlawrev-3405	696	32	summonses	summons	NOUN
inlawrev-3405	696	33	as	as	ADV
inlawrev-3405	696	34	long	long	ADV
inlawrev-3405	696	35	as	as	SCONJ
inlawrev-3405	696	36	the	the	DET
inlawrev-3405	696	37	summonses	summons	NOUN
inlawrev-3405	696	38	were	be	AUX
inlawrev-3405	696	39	validly	validly	ADV
inlawrev-3405	696	40	issued	issue	VERB
inlawrev-3405	696	41	,	,	PUNCT
inlawrev-3405	696	42	citing	cite	VERB
inlawrev-3405	696	43	greenberg	greenberg	PROPN
inlawrev-3405	696	44	's	's	PART
inlawrev-3405	696	45	express	express	NOUN
inlawrev-3405	696	46	)	)	PUNCT
inlawrev-3405	696	47	;	;	PUNCT
inlawrev-3405	696	48	riland	riland	NOUN
inlawrev-3405	696	49	v.	v.	PROPN
inlawrev-3405	696	50	commissioner	commissioner	NOUN
inlawrev-3405	696	51	,	,	PUNCT
inlawrev-3405	696	52	79	79	NUM
inlawrev-3405	696	53	t.c	t.c	PROPN
inlawrev-3405	696	54	.	.	PROPN
inlawrev-3405	696	55	1	1	NUM
inlawrev-3405	696	56	85	85	NUM
inlawrev-3405	696	57	,	,	PUNCT
inlawrev-3405	696	58	201	201	NUM
inlawrev-3405	696	59	(	(	PUNCT
inlawrev-3405	696	60	1982	1982	NUM
inlawrev-3405	696	61	)	)	PUNCT
inlawrev-3405	696	62	(	(	PUNCT
inlawrev-3405	696	63	stating	state	VERB
inlawrev-3405	696	64	court	court	NOUN
inlawrev-3405	696	65	's	's	PART
inlawrev-3405	696	66	unwillingness	unwillingness	NOUN
inlawrev-3405	696	67	to	to	PART
inlawrev-3405	696	68	examine	examine	VERB
inlawrev-3405	696	69	procedures	procedure	NOUN
inlawrev-3405	696	70	used	use	VERB
inlawrev-3405	696	71	by	by	ADP
inlawrev-3405	696	72	service	service	NOUN
inlawrev-3405	696	73	to	to	PART
inlawrev-3405	696	74	determine	determine	VERB
inlawrev-3405	696	75	deficiency	deficiency	NOUN
inlawrev-3405	696	76	,	,	PUNCT
inlawrev-3405	696	77	citing	cite	VERB
inlawrev-3405	696	78	greenberg	greenberg	PROPN
inlawrev-3405	696	79	's	's	PART
inlawrev-3405	696	80	express	express	ADJ
inlawrev-3405	696	81	)	)	PUNCT
inlawrev-3405	696	82	.	.	PUNCT
inlawrev-3405	697	1	even	even	ADV
inlawrev-3405	697	2	if	if	SCONJ
inlawrev-3405	697	3	the	the	DET
inlawrev-3405	697	4	service	service	NOUN
inlawrev-3405	697	5	in	in	ADP
inlawrev-3405	697	6	fact	fact	NOUN
inlawrev-3405	697	7	furnishes	furnish	VERB
inlawrev-3405	697	8	a	a	DET
inlawrev-3405	697	9	copy	copy	NOUN
inlawrev-3405	697	10	of	of	ADP
inlawrev-3405	697	11	the	the	DET
inlawrev-3405	697	12	revenue	revenue	NOUN
inlawrev-3405	697	13	agent	agent	NOUN
inlawrev-3405	697	14	's	's	PART
inlawrev-3405	697	15	rough	rough	ADJ
inlawrev-3405	697	16	worksheets	worksheet	NOUN
inlawrev-3405	697	17	used	use	VERB
inlawrev-3405	697	18	to	to	PART
inlawrev-3405	697	19	calculate	calculate	VERB
inlawrev-3405	697	20	the	the	DET
inlawrev-3405	697	21	amount	amount	NOUN
inlawrev-3405	697	22	of	of	ADP
inlawrev-3405	697	23	the	the	DET
inlawrev-3405	697	24	fraudulent	fraudulent	ADJ
inlawrev-3405	697	25	deficiencies	deficiency	NOUN
inlawrev-3405	697	26	to	to	ADP
inlawrev-3405	697	27	the	the	DET
inlawrev-3405	697	28	petitioner	petitioner	NOUN
inlawrev-3405	697	29	,	,	PUNCT
inlawrev-3405	697	30	as	as	SCONJ
inlawrev-3405	697	31	occurred	occur	VERB
inlawrev-3405	697	32	in	in	ADP
inlawrev-3405	697	33	ryan	ryan	PROPN
inlawrev-3405	697	34	,	,	PUNCT
inlawrev-3405	697	35	the	the	DET
inlawrev-3405	697	36	revenue	revenue	NOUN
inlawrev-3405	697	37	agent	agent	NOUN
inlawrev-3405	697	38	,	,	PUNCT
inlawrev-3405	697	39	if	if	SCONJ
inlawrev-3405	697	40	called	call	VERB
inlawrev-3405	697	41	to	to	PART
inlawrev-3405	697	42	testify	testify	VERB
inlawrev-3405	697	43	at	at	ADP
inlawrev-3405	697	44	trial	trial	NOUN
inlawrev-3405	697	45	,	,	PUNCT
inlawrev-3405	697	46	can	can	AUX
inlawrev-3405	697	47	still	still	ADV
inlawrev-3405	697	48	invoke	invoke	VERB
inlawrev-3405	697	49	greenberg	greenberg	PROPN
inlawrev-3405	697	50	's	's	PART
inlawrev-3405	697	51	express	express	NOUN
inlawrev-3405	697	52	to	to	PART
inlawrev-3405	697	53	preclude	preclude	VERB
inlawrev-3405	697	54	his	his	PRON
inlawrev-3405	697	55	testimony	testimony	NOUN
inlawrev-3405	697	56	concerning	concern	VERB
inlawrev-3405	697	57	those	those	DET
inlawrev-3405	697	58	work	work	NOUN
inlawrev-3405	697	59	papers	paper	NOUN
inlawrev-3405	697	60	.	.	PUNCT
inlawrev-3405	698	1	in	in	ADP
inlawrev-3405	698	2	ryan	ryan	PROPN
inlawrev-3405	698	3	the	the	DET
inlawrev-3405	698	4	court	court	NOUN
inlawrev-3405	698	5	overruled	overrule	VERB
inlawrev-3405	698	6	the	the	DET
inlawrev-3405	698	7	service	service	NOUN
inlawrev-3405	698	8	's	's	PART
inlawrev-3405	698	9	objection	objection	NOUN
inlawrev-3405	698	10	under	under	ADP
inlawrev-3405	698	11	greenberg	greenberg	PROPN
inlawrev-3405	698	12	's	's	PART
inlawrev-3405	698	13	express	express	ADJ
inlawrev-3405	698	14	.	.	PUNCT
inlawrev-3405	699	1	transcript	transcript	NOUN
inlawrev-3405	699	2	,	,	PUNCT
inlawrev-3405	699	3	supra	supra	PROPN
inlawrev-3405	699	4	note	note	NOUN
inlawrev-3405	699	5	73	73	NUM
inlawrev-3405	699	6	,	,	PUNCT
inlawrev-3405	699	7	at	at	ADP
inlawrev-3405	699	8	2285	2285	NUM
inlawrev-3405	699	9	-	-	SYM
inlawrev-3405	699	10	87	87	NUM
inlawrev-3405	699	11	.	.	PUNCT
inlawrev-3405	700	1	1	1	NUM
inlawrev-3405	700	2	46	46	NUM
inlawrev-3405	700	3	.	.	PUNCT
inlawrev-3405	701	1	for	for	ADP
inlawrev-3405	701	2	a	a	DET
inlawrev-3405	701	3	discussion	discussion	NOUN
inlawrev-3405	701	4	ofthe	ofthe	ADJ
inlawrev-3405	701	5	presumption	presumption	NOUN
inlawrev-3405	701	6	ofcorrectness	ofcorrectness	NOUN
inlawrev-3405	701	7	,	,	PUNCT
inlawrev-3405	701	8	see	see	VERB
inlawrev-3405	701	9	supra	supra	PROPN
inlawrev-3405	701	10	note	note	PROPN
inlawrev-3405	701	11	29	29	NUM
inlawrev-3405	701	12	and	and	CCONJ
inlawrev-3405	701	13	accompanying	accompany	VERB
inlawrev-3405	701	14	text	text	NOUN
inlawrev-3405	701	15	.	.	PUNCT
inlawrev-3405	702	1	2000	2000	NUM
inlawrev-3405	702	2	]	]	PUNCT
inlawrev-3405	702	3	critique	critique	NOUN
inlawrev-3405	702	4	of	of	ADP
inlawrev-3405	702	5	the	the	DET
inlawrev-3405	702	6	irs	irs	PROPN
inlawrev-3405	702	7	54	54	NUM
inlawrev-3405	702	8	1	1	NUM
inlawrev-3405	702	9	prepared	prepare	VERB
inlawrev-3405	702	10	the	the	DET
inlawrev-3405	702	11	statutory	statutory	ADJ
inlawrev-3405	702	12	notice	notice	NOUN
inlawrev-3405	702	13	.	.	PUNCT
inlawrev-3405	703	1	given	give	VERB
inlawrev-3405	703	2	the	the	DET
inlawrev-3405	703	3	recently	recently	ADV
inlawrev-3405	703	4	publicized	publicize	VERB
inlawrev-3405	703	5	congressional	congressional	ADJ
inlawrev-3405	703	6	hearings	hearing	NOUN
inlawrev-3405	703	7	dealing	deal	VERB
inlawrev-3405	703	8	with	with	ADP
inlawrev-3405	703	9	abuses	abuse	NOUN
inlawrev-3405	703	10	committed	commit	VERB
inlawrev-3405	703	11	by	by	ADP
inlawrev-3405	703	12	the	the	DET
inlawrev-3405	703	13	service	service	NOUN
inlawrev-3405	703	14	,	,	PUNCT
inlawrev-3405	703	15	the	the	DET
inlawrev-3405	703	16	openness	openness	NOUN
inlawrev-3405	703	17	suggested	suggest	VERB
inlawrev-3405	703	18	herein	herein	NOUN
inlawrev-3405	703	19	might	might	AUX
inlawrev-3405	703	20	help	help	VERB
inlawrev-3405	703	21	reduce	reduce	VERB
inlawrev-3405	703	22	public	public	ADJ
inlawrev-3405	703	23	suspicion	suspicion	NOUN
inlawrev-3405	703	24	of	of	ADP
inlawrev-3405	703	25	the	the	DET
inlawrev-3405	703	26	service	service	NOUN
inlawrev-3405	703	27	.	.	PUNCT
inlawrev-3405	704	1	'"*^	'"*^	PROPN
inlawrev-3405	704	2	vi	vi	PROPN
inlawrev-3405	704	3	.	.	PUNCT
inlawrev-3405	705	1	complications	complication	NOUN
inlawrev-3405	705	2	in	in	ADP
inlawrev-3405	705	3	a	a	DET
inlawrev-3405	705	4	multi	multi	ADJ
inlawrev-3405	705	5	-	-	ADJ
inlawrev-3405	705	6	party	party	ADJ
inlawrev-3405	705	7	situation	situation	NOUN
inlawrev-3405	705	8	when	when	SCONJ
inlawrev-3405	705	9	the	the	DET
inlawrev-3405	705	10	petitioner	petitioner	NOUN
inlawrev-3405	705	11	's	's	PART
inlawrev-3405	705	12	fraudulent	fraudulent	ADJ
inlawrev-3405	705	13	activity	activity	NOUN
inlawrev-3405	705	14	is	be	AUX
inlawrev-3405	705	15	part	part	NOUN
inlawrev-3405	705	16	of	of	ADP
inlawrev-3405	705	17	a	a	DET
inlawrev-3405	705	18	rico^"*^	rico^"*^	NOUN
inlawrev-3405	705	19	or	or	CCONJ
inlawrev-3405	705	20	other	other	ADJ
inlawrev-3405	705	21	conspiracy	conspiracy	NOUN
inlawrev-3405	705	22	charge	charge	NOUN
inlawrev-3405	705	23	,	,	PUNCT
inlawrev-3405	705	24	his	his	PRON
inlawrev-3405	705	25	burden	burden	NOUN
inlawrev-3405	705	26	of	of	ADP
inlawrev-3405	705	27	disproof	disproof	NOUN
inlawrev-3405	705	28	compounds	compound	VERB
inlawrev-3405	705	29	dramatically	dramatically	ADV
inlawrev-3405	705	30	because	because	SCONJ
inlawrev-3405	705	31	he	he	PRON
inlawrev-3405	705	32	must	must	AUX
inlawrev-3405	705	33	not	not	PART
inlawrev-3405	705	34	only	only	ADV
inlawrev-3405	705	35	bear	bear	VERB
inlawrev-3405	705	36	part	part	NOUN
inlawrev-3405	705	37	of	of	ADP
inlawrev-3405	705	38	the	the	DET
inlawrev-3405	705	39	burden	burden	NOUN
inlawrev-3405	705	40	of	of	ADP
inlawrev-3405	705	41	disproving	disprove	VERB
inlawrev-3405	705	42	the	the	DET
inlawrev-3405	705	43	gross	gross	ADJ
inlawrev-3405	705	44	amount	amount	NOUN
inlawrev-3405	705	45	of	of	ADP
inlawrev-3405	705	46	the	the	DET
inlawrev-3405	705	47	income	income	NOUN
inlawrev-3405	705	48	asserted	assert	VERB
inlawrev-3405	705	49	for	for	ADP
inlawrev-3405	705	50	the	the	DET
inlawrev-3405	705	51	entire	entire	ADJ
inlawrev-3405	705	52	conspiracy	conspiracy	NOUN
inlawrev-3405	705	53	,	,	PUNCT
inlawrev-3405	705	54	but	but	CCONJ
inlawrev-3405	705	55	he	he	PRON
inlawrev-3405	705	56	must	must	AUX
inlawrev-3405	705	57	also	also	ADV
inlawrev-3405	705	58	bear	bear	VERB
inlawrev-3405	705	59	the	the	DET
inlawrev-3405	705	60	burden	burden	NOUN
inlawrev-3405	705	61	of	of	ADP
inlawrev-3405	705	62	disproving	disprove	VERB
inlawrev-3405	705	63	the	the	DET
inlawrev-3405	705	64	service	service	NOUN
inlawrev-3405	705	65	's	's	PART
inlawrev-3405	705	66	assertions	assertion	NOUN
inlawrev-3405	705	67	of	of	ADP
inlawrev-3405	705	68	his	his	PRON
inlawrev-3405	705	69	own	own	ADJ
inlawrev-3405	705	70	portion	portion	NOUN
inlawrev-3405	705	71	of	of	ADP
inlawrev-3405	705	72	that	that	DET
inlawrev-3405	705	73	total	total	ADJ
inlawrev-3405	705	74	income	income	NOUN
inlawrev-3405	705	75	.	.	PUNCT
inlawrev-3405	705	76	^"^^	^"^^	NOUN
inlawrev-3405	705	77	this	this	DET
inlawrev-3405	705	78	approach	approach	NOUN
inlawrev-3405	705	79	may	may	AUX
inlawrev-3405	705	80	be	be	AUX
inlawrev-3405	705	81	reasonable	reasonable	ADJ
inlawrev-3405	705	82	if	if	SCONJ
inlawrev-3405	705	83	the	the	DET
inlawrev-3405	705	84	taxpayer	taxpayer	NOUN
inlawrev-3405	705	85	knows	know	VERB
inlawrev-3405	705	86	,	,	PUNCT
inlawrev-3405	705	87	or	or	CCONJ
inlawrev-3405	705	88	should	should	AUX
inlawrev-3405	705	89	know	know	VERB
inlawrev-3405	705	90	,	,	PUNCT
inlawrev-3405	705	91	the	the	DET
inlawrev-3405	705	92	inner	inner	ADJ
inlawrev-3405	705	93	workings	working	NOUN
inlawrev-3405	705	94	ofthe	ofthe	NOUN
inlawrev-3405	705	95	conspiracy	conspiracy	NOUN
inlawrev-3405	705	96	.	.	PUNCT
inlawrev-3405	706	1	however	however	ADV
inlawrev-3405	706	2	,	,	PUNCT
inlawrev-3405	706	3	for	for	ADP
inlawrev-3405	706	4	a	a	DET
inlawrev-3405	706	5	marginal	marginal	ADJ
inlawrev-3405	706	6	conspirator	conspirator	NOUN
inlawrev-3405	706	7	who	who	PRON
inlawrev-3405	706	8	does	do	AUX
inlawrev-3405	706	9	not	not	PART
inlawrev-3405	706	10	know	know	VERB
inlawrev-3405	706	11	these	these	DET
inlawrev-3405	706	12	details	detail	NOUN
inlawrev-3405	706	13	,	,	PUNCT
inlawrev-3405	706	14	placing	place	VERB
inlawrev-3405	706	15	the	the	DET
inlawrev-3405	706	16	burden	burden	NOUN
inlawrev-3405	706	17	ofproofon	ofproofon	NOUN
inlawrev-3405	706	18	that	that	DET
inlawrev-3405	706	19	petitioner	petitioner	NOUN
inlawrev-3405	706	20	seems	seem	VERB
inlawrev-3405	706	21	quite	quite	ADV
inlawrev-3405	706	22	unreasonable	unreasonable	ADJ
inlawrev-3405	706	23	.	.	PUNCT
inlawrev-3405	707	1	indeed	indeed	ADV
inlawrev-3405	707	2	,	,	PUNCT
inlawrev-3405	707	3	a	a	DET
inlawrev-3405	707	4	conspirator	conspirator	NOUN
inlawrev-3405	707	5	on	on	ADP
inlawrev-3405	707	6	the	the	DET
inlawrev-3405	707	7	fringe	fringe	NOUN
inlawrev-3405	707	8	of	of	ADP
inlawrev-3405	707	9	the	the	DET
inlawrev-3405	707	10	conspiracy	conspiracy	NOUN
inlawrev-3405	707	11	may	may	AUX
inlawrev-3405	707	12	in	in	ADP
inlawrev-3405	707	13	fact	fact	NOUN
inlawrev-3405	707	14	know	know	VERB
inlawrev-3405	707	15	nothing	nothing	PRON
inlawrev-3405	707	16	about	about	ADP
inlawrev-3405	707	17	the	the	DET
inlawrev-3405	707	18	conspiracy	conspiracy	NOUN
inlawrev-3405	707	19	or	or	CCONJ
inlawrev-3405	707	20	its	its	PRON
inlawrev-3405	707	21	profits	profit	NOUN
inlawrev-3405	707	22	aside	aside	ADV
inlawrev-3405	707	23	from	from	ADP
inlawrev-3405	707	24	what	what	PRON
inlawrev-3405	707	25	the	the	DET
inlawrev-3405	707	26	primary	primary	ADJ
inlawrev-3405	707	27	conspirators	conspirator	NOUN
inlawrev-3405	707	28	tell	tell	VERB
inlawrev-3405	707	29	him	he	PRON
inlawrev-3405	707	30	.	.	PUNCT
inlawrev-3405	708	1	moreover	moreover	ADV
inlawrev-3405	708	2	,	,	PUNCT
inlawrev-3405	708	3	if	if	SCONJ
inlawrev-3405	708	4	a	a	DET
inlawrev-3405	708	5	conspirator	conspirator	NOUN
inlawrev-3405	708	6	is	be	AUX
inlawrev-3405	708	7	deemed	deem	VERB
inlawrev-3405	708	8	a	a	DET
inlawrev-3405	708	9	member	member	NOUN
inlawrev-3405	708	10	of	of	ADP
inlawrev-3405	708	11	the	the	DET
inlawrev-3405	708	12	conspiracy	conspiracy	NOUN
inlawrev-3405	708	13	solely	solely	ADV
inlawrev-3405	708	14	by	by	ADP
inlawrev-3405	708	15	virtue	virtue	NOUN
inlawrev-3405	708	16	of	of	ADP
inlawrev-3405	708	17	participating	participate	VERB
inlawrev-3405	708	18	in	in	ADP
inlawrev-3405	708	19	a	a	DET
inlawrev-3405	708	20	cover	cover	NOUN
inlawrev-3405	708	21	up	up	ADP
inlawrev-3405	708	22	,	,	PUNCT
inlawrev-3405	708	23	he	he	PRON
inlawrev-3405	708	24	may	may	AUX
inlawrev-3405	708	25	not	not	PART
inlawrev-3405	708	26	have	have	AUX
inlawrev-3405	708	27	received	receive	VERB
inlawrev-3405	708	28	a	a	DET
inlawrev-3405	708	29	distribution	distribution	NOUN
inlawrev-3405	708	30	of	of	ADP
inlawrev-3405	708	31	any	any	DET
inlawrev-3405	708	32	monetary	monetary	ADJ
inlawrev-3405	708	33	proceeds	proceed	NOUN
inlawrev-3405	708	34	.	.	PUNCT
inlawrev-3405	709	1	in	in	ADP
inlawrev-3405	709	2	cipparone	cipparone	NOUN
inlawrev-3405	709	3	v.	v.	PROPN
inlawrev-3405	709	4	commissioner	commissioner	NOUN
inlawrev-3405	709	5	,	,	PUNCT
inlawrev-3405	709	6	^^^	^^^	PROPN
inlawrev-3405	709	7	for	for	ADP
inlawrev-3405	709	8	example	example	NOUN
inlawrev-3405	709	9	,	,	PUNCT
inlawrev-3405	709	10	a	a	DET
inlawrev-3405	709	11	conspirator	conspirator	NOUN
inlawrev-3405	709	12	who	who	PRON
inlawrev-3405	709	13	had	have	AUX
inlawrev-3405	709	14	been	be	AUX
inlawrev-3405	709	15	convicted	convict	VERB
inlawrev-3405	709	16	of	of	ADP
inlawrev-3405	709	17	a	a	DET
inlawrev-3405	709	18	criminal	criminal	ADJ
inlawrev-3405	709	19	act	act	NOUN
inlawrev-3405	709	20	under	under	ADP
inlawrev-3405	709	21	rico	rico	PROPN
inlawrev-3405	709	22	and	and	CCONJ
inlawrev-3405	709	23	of	of	ADP
inlawrev-3405	709	24	engaging	engage	VERB
inlawrev-3405	709	25	in	in	ADP
inlawrev-3405	709	26	a	a	DET
inlawrev-3405	709	27	bribery	bribery	NOUN
inlawrev-3405	709	28	conspiracy	conspiracy	NOUN
inlawrev-3405	709	29	under	under	ADP
inlawrev-3405	709	30	state	state	NOUN
inlawrev-3405	709	31	law	law	NOUN
inlawrev-3405	709	32	,	,	PUNCT
inlawrev-3405	709	33	which	which	PRON
inlawrev-3405	709	34	did	do	AUX
inlawrev-3405	709	35	not	not	PART
inlawrev-3405	709	36	require	require	VERB
inlawrev-3405	709	37	his	his	PRON
inlawrev-3405	709	38	receipt	receipt	NOUN
inlawrev-3405	709	39	of	of	ADP
inlawrev-3405	709	40	money	money	NOUN
inlawrev-3405	709	41	,	,	PUNCT
inlawrev-3405	709	42	was	be	AUX
inlawrev-3405	709	43	found	find	VERB
inlawrev-3405	709	44	not	not	PART
inlawrev-3405	709	45	to	to	PART
inlawrev-3405	709	46	have	have	AUX
inlawrev-3405	709	47	committed	commit	VERB
inlawrev-3405	709	48	fraud	fraud	NOUN
inlawrev-3405	709	49	and	and	CCONJ
inlawrev-3405	709	50	not	not	PART
inlawrev-3405	709	51	to	to	PART
inlawrev-3405	709	52	have	have	AUX
inlawrev-3405	709	53	received	receive	VERB
inlawrev-3405	709	54	substantial	substantial	ADJ
inlawrev-3405	709	55	money	money	NOUN
inlawrev-3405	709	56	from	from	ADP
inlawrev-3405	709	57	the	the	DET
inlawrev-3405	709	58	conspiracy	conspiracy	NOUN
inlawrev-3405	709	59	.	.	PUNCT
inlawrev-3405	710	1	'^	'^	NOUN
inlawrev-3405	710	2	'	'	PART
inlawrev-3405	710	3	147	147	NUM
inlawrev-3405	710	4	.	.	PUNCT
inlawrev-3405	711	1	see	see	VERB
inlawrev-3405	711	2	hudspeth	hudspeth	PROPN
inlawrev-3405	711	3	v.	v.	PROPN
inlawrev-3405	711	4	commissioner	commissioner	NOUN
inlawrev-3405	711	5	,	,	PUNCT
inlawrev-3405	711	6	914	914	NUM
inlawrev-3405	711	7	f.2d	f.2d	NOUN
inlawrev-3405	711	8	1207	1207	NUM
inlawrev-3405	711	9	,	,	PUNCT
inlawrev-3405	711	10	1214	1214	NUM
inlawrev-3405	711	11	(	(	PUNCT
inlawrev-3405	711	12	9th	9th	ADJ
inlawrev-3405	711	13	cir	cir	NOUN
inlawrev-3405	711	14	.	.	PROPN
inlawrev-3405	711	15	1990	1990	NUM
inlawrev-3405	711	16	)	)	PUNCT
inlawrev-3405	711	17	(	(	PUNCT
inlawrev-3405	711	18	reversing	reverse	VERB
inlawrev-3405	711	19	and	and	CCONJ
inlawrev-3405	711	20	remanding	remand	VERB
inlawrev-3405	711	21	to	to	ADP
inlawrev-3405	711	22	tax	tax	NOUN
inlawrev-3405	711	23	court	court	NOUN
inlawrev-3405	711	24	which	which	PRON
inlawrev-3405	711	25	held	hold	VERB
inlawrev-3405	711	26	commissioner	commissioner	NOUN
inlawrev-3405	711	27	's	's	PART
inlawrev-3405	711	28	motives	motive	NOUN
inlawrev-3405	711	29	in	in	ADP
inlawrev-3405	711	30	determining	determine	VERB
inlawrev-3405	711	31	deficiency	deficiency	NOUN
inlawrev-3405	711	32	irrelevant	irrelevant	ADJ
inlawrev-3405	711	33	,	,	PUNCT
inlawrev-3405	711	34	and	and	CCONJ
inlawrev-3405	711	35	distinguishing	distinguish	VERB
inlawrev-3405	711	36	greenberg	greenberg	PROPN
inlawrev-3405	711	37	's	's	PART
inlawrev-3405	711	38	express	express	ADJ
inlawrev-3405	711	39	saying	say	VERB
inlawrev-3405	711	40	instant	instant	ADJ
inlawrev-3405	711	41	case	case	NOUN
inlawrev-3405	711	42	challenges	challenge	VERB
inlawrev-3405	711	43	accuracy	accuracy	NOUN
inlawrev-3405	711	44	of	of	ADP
inlawrev-3405	711	45	statutory	statutory	ADJ
inlawrev-3405	711	46	notice	notice	NOUN
inlawrev-3405	711	47	,	,	PUNCT
inlawrev-3405	711	48	not	not	PART
inlawrev-3405	711	49	the	the	DET
inlawrev-3405	711	50	service	service	NOUN
inlawrev-3405	711	51	's	's	PART
inlawrev-3405	711	52	motives	motive	NOUN
inlawrev-3405	711	53	for	for	ADP
inlawrev-3405	711	54	that	that	DET
inlawrev-3405	711	55	notice	notice	NOUN
inlawrev-3405	711	56	)	)	PUNCT
inlawrev-3405	711	57	.	.	PUNCT
inlawrev-3405	712	1	for	for	ADP
inlawrev-3405	712	2	a	a	DET
inlawrev-3405	712	3	discussion	discussion	NOUN
inlawrev-3405	712	4	of	of	ADP
inlawrev-3405	712	5	legitimate	legitimate	ADJ
inlawrev-3405	712	6	exclusions	exclusion	NOUN
inlawrev-3405	712	7	of	of	ADP
inlawrev-3405	712	8	evidence	evidence	NOUN
inlawrev-3405	712	9	under	under	ADP
inlawrev-3405	712	10	greenberg	greenberg	PROPN
inlawrev-3405	712	11	's	's	PART
inlawrev-3405	712	12	express	express	ADJ
inlawrev-3405	712	13	,	,	PUNCT
inlawrev-3405	712	14	see	see	VERB
inlawrev-3405	712	15	supra	supra	PROPN
inlawrev-3405	712	16	notes	note	VERB
inlawrev-3405	712	17	60	60	NUM
inlawrev-3405	712	18	-	-	SYM
inlawrev-3405	712	19	67	67	NUM
inlawrev-3405	712	20	and	and	CCONJ
inlawrev-3405	712	21	accompanying	accompany	VERB
inlawrev-3405	712	22	text	text	NOUN
inlawrev-3405	712	23	.	.	PUNCT
inlawrev-3405	713	1	148	148	NUM
inlawrev-3405	713	2	.	.	PUNCT
inlawrev-3405	713	3	organized	organize	VERB
inlawrev-3405	713	4	crime	crime	PROPN
inlawrev-3405	713	5	control	control	PROPN
inlawrev-3405	713	6	act	act	PROPN
inlawrev-3405	713	7	title	title	NOUN
inlawrev-3405	713	8	ix	ix	PRON
inlawrev-3405	713	9	,	,	PUNCT
inlawrev-3405	713	10	18	18	NUM
inlawrev-3405	713	11	u.s.c	u.s.c	NOUN
inlawrev-3405	713	12	.	.	PUNCT
inlawrev-3405	714	1	§	§	PROPN
inlawrev-3405	714	2	§	§	PROPN
inlawrev-3405	714	3	1961	1961	NUM
inlawrev-3405	714	4	-	-	SYM
inlawrev-3405	714	5	68	68	NUM
inlawrev-3405	714	6	(	(	PUNCT
inlawrev-3405	714	7	1994	1994	NUM
inlawrev-3405	714	8	)	)	PUNCT
inlawrev-3405	714	9	.	.	PUNCT
inlawrev-3405	715	1	149	149	NUM
inlawrev-3405	715	2	.	.	PUNCT
inlawrev-3405	716	1	once	once	SCONJ
inlawrev-3405	716	2	fraud	fraud	NOUN
inlawrev-3405	716	3	has	have	AUX
inlawrev-3405	716	4	been	be	AUX
inlawrev-3405	716	5	shown	show	VERB
inlawrev-3405	716	6	by	by	ADP
inlawrev-3405	716	7	the	the	DET
inlawrev-3405	716	8	service	service	NOUN
inlawrev-3405	716	9	,	,	PUNCT
inlawrev-3405	716	10	each	each	DET
inlawrev-3405	716	11	petitioner	petitioner	NOUN
inlawrev-3405	716	12	must	must	AUX
inlawrev-3405	716	13	bear	bear	VERB
inlawrev-3405	716	14	the	the	DET
inlawrev-3405	716	15	burden	burden	NOUN
inlawrev-3405	716	16	of	of	ADP
inlawrev-3405	716	17	disproving	disprove	VERB
inlawrev-3405	716	18	the	the	DET
inlawrev-3405	716	19	amount	amount	NOUN
inlawrev-3405	716	20	of	of	ADP
inlawrev-3405	716	21	the	the	DET
inlawrev-3405	716	22	income	income	NOUN
inlawrev-3405	716	23	asserted	assert	VERB
inlawrev-3405	716	24	against	against	ADP
inlawrev-3405	716	25	him	he	PRON
inlawrev-3405	716	26	in	in	ADP
inlawrev-3405	716	27	the	the	DET
inlawrev-3405	716	28	notice	notice	NOUN
inlawrev-3405	716	29	.	.	PUNCT
inlawrev-3405	717	1	see	see	VERB
inlawrev-3405	717	2	supra	supra	PROPN
inlawrev-3405	717	3	note	note	PROPN
inlawrev-3405	717	4	29	29	NUM
inlawrev-3405	717	5	.	.	PUNCT
inlawrev-3405	718	1	because	because	SCONJ
inlawrev-3405	718	2	ofthe	ofthe	NOUN
inlawrev-3405	718	3	cumulative	cumulative	ADJ
inlawrev-3405	718	4	and	and	CCONJ
inlawrev-3405	718	5	redundant	redundant	ADJ
inlawrev-3405	718	6	assertions	assertion	NOUN
inlawrev-3405	718	7	ofvirtually	ofvirtually	ADV
inlawrev-3405	718	8	the	the	DET
inlawrev-3405	718	9	entire	entire	ADJ
inlawrev-3405	718	10	income	income	NOUN
inlawrev-3405	718	11	ofthe	ofthe	NOUN
inlawrev-3405	718	12	conspiracy	conspiracy	NOUN
inlawrev-3405	718	13	income	income	NOUN
inlawrev-3405	718	14	against	against	ADP
inlawrev-3405	718	15	each	each	DET
inlawrev-3405	718	16	taxpayer	taxpayer	NOUN
inlawrev-3405	718	17	under	under	ADP
inlawrev-3405	718	18	the	the	DET
inlawrev-3405	718	19	protective	protective	ADJ
inlawrev-3405	718	20	position	position	NOUN
inlawrev-3405	718	21	,	,	PUNCT
inlawrev-3405	718	22	such	such	ADJ
inlawrev-3405	718	23	disproofis	disproofi	VERB
inlawrev-3405	718	24	difficult	difficult	ADJ
inlawrev-3405	718	25	.	.	PUNCT
inlawrev-3405	719	1	such	such	ADJ
inlawrev-3405	719	2	disproof	disproof	NOUN
inlawrev-3405	719	3	is	be	AUX
inlawrev-3405	719	4	especially	especially	ADV
inlawrev-3405	719	5	difficult	difficult	ADJ
inlawrev-3405	719	6	for	for	ADP
inlawrev-3405	719	7	a	a	DET
inlawrev-3405	719	8	minor	minor	ADJ
inlawrev-3405	719	9	conspirator	conspirator	NOUN
inlawrev-3405	719	10	,	,	PUNCT
inlawrev-3405	719	11	because	because	SCONJ
inlawrev-3405	719	12	the	the	DET
inlawrev-3405	719	13	relatively	relatively	ADV
inlawrev-3405	719	14	small	small	ADJ
inlawrev-3405	719	15	amounts	amount	NOUN
inlawrev-3405	719	16	of	of	ADP
inlawrev-3405	719	17	illegal	illegal	ADJ
inlawrev-3405	719	18	income	income	NOUN
inlawrev-3405	719	19	he	he	PRON
inlawrev-3405	719	20	received	receive	VERB
inlawrev-3405	719	21	is	be	AUX
inlawrev-3405	719	22	dwarfed	dwarfed	ADJ
inlawrev-3405	719	23	by	by	ADP
inlawrev-3405	719	24	the	the	DET
inlawrev-3405	719	25	total	total	ADJ
inlawrev-3405	719	26	income	income	NOUN
inlawrev-3405	719	27	ofthe	ofthe	NOUN
inlawrev-3405	719	28	conspiracy	conspiracy	NOUN
inlawrev-3405	719	29	.	.	PUNCT
inlawrev-3405	720	1	see	see	VERB
inlawrev-3405	720	2	infra	infra	NOUN
inlawrev-3405	720	3	note	note	VERB
inlawrev-3405	720	4	1	1	NUM
inlawrev-3405	720	5	75	75	NUM
inlawrev-3405	720	6	for	for	ADP
inlawrev-3405	720	7	the	the	DET
inlawrev-3405	720	8	large	large	ADJ
inlawrev-3405	720	9	dollar	dollar	NOUN
inlawrev-3405	720	10	figures	figure	NOUN
inlawrev-3405	720	11	of	of	ADP
inlawrev-3405	720	12	unreported	unreported	ADJ
inlawrev-3405	720	13	income	income	NOUN
inlawrev-3405	720	14	attributed	attribute	VERB
inlawrev-3405	720	15	to	to	ADP
inlawrev-3405	720	16	giongo	giongo	NOUN
inlawrev-3405	720	17	in	in	ADP
inlawrev-3405	720	18	the	the	DET
inlawrev-3405	720	19	statutory	statutory	ADJ
inlawrev-3405	720	20	notice	notice	NOUN
inlawrev-3405	720	21	in	in	ADP
inlawrev-3405	720	22	ryan	ryan	PROPN
inlawrev-3405	720	23	,	,	PUNCT
inlawrev-3405	720	24	and	and	CCONJ
inlawrev-3405	720	25	the	the	DET
inlawrev-3405	720	26	dramatically	dramatically	ADV
inlawrev-3405	720	27	lesser	less	ADJ
inlawrev-3405	720	28	amount	amount	NOUN
inlawrev-3405	720	29	he	he	PRON
inlawrev-3405	720	30	was	be	AUX
inlawrev-3405	720	31	determined	determined	ADJ
inlawrev-3405	720	32	to	to	PART
inlawrev-3405	720	33	have	have	AUX
inlawrev-3405	720	34	received	receive	VERB
inlawrev-3405	720	35	by	by	ADP
inlawrev-3405	720	36	the	the	DET
inlawrev-3405	720	37	court	court	NOUN
inlawrev-3405	720	38	.	.	PUNCT
inlawrev-3405	721	1	150	150	NUM
inlawrev-3405	721	2	.	.	X
inlawrev-3405	721	3	49	49	NUM
inlawrev-3405	721	4	t.c.m	t.c.m	NOUN
inlawrev-3405	721	5	.	.	PUNCT
inlawrev-3405	722	1	(	(	PUNCT
inlawrev-3405	722	2	cch	cch	NOUN
inlawrev-3405	722	3	)	)	PUNCT
inlawrev-3405	722	4	1492	1492	NUM
inlawrev-3405	722	5	(	(	PUNCT
inlawrev-3405	722	6	1985	1985	NUM
inlawrev-3405	722	7	)	)	PUNCT
inlawrev-3405	722	8	.	.	PUNCT
inlawrev-3405	723	1	151	151	NUM
inlawrev-3405	723	2	.	.	PUNCT
inlawrev-3405	724	1	m	m	AUX
inlawrev-3405	724	2	at	at	ADP
inlawrev-3405	724	3	1	1	NUM
inlawrev-3405	724	4	500	500	NUM
inlawrev-3405	724	5	(	(	PUNCT
inlawrev-3405	724	6	finding	find	VERB
inlawrev-3405	724	7	insufficient	insufficient	ADJ
inlawrev-3405	724	8	evidence	evidence	NOUN
inlawrev-3405	724	9	of	of	ADP
inlawrev-3405	724	10	fraud	fraud	NOUN
inlawrev-3405	724	11	)	)	PUNCT
inlawrev-3405	724	12	.	.	PUNCT
inlawrev-3405	725	1	"	"	PUNCT
inlawrev-3405	725	2	we	we	PRON
inlawrev-3405	725	3	can	can	AUX
inlawrev-3405	725	4	not	not	PART
inlawrev-3405	725	5	find	find	VERB
inlawrev-3405	725	6	petitioner	petitioner	NOUN
inlawrev-3405	725	7	's	's	PART
inlawrev-3405	725	8	failure	failure	NOUN
inlawrev-3405	725	9	to	to	PART
inlawrev-3405	725	10	report	report	VERB
inlawrev-3405	725	11	his	his	PRON
inlawrev-3405	725	12	share	share	NOUN
inlawrev-3405	725	13	of	of	ADP
inlawrev-3405	725	14	kickback	kickback	NOUN
inlawrev-3405	725	15	income	income	NOUN
inlawrev-3405	725	16	,	,	PUNCT
inlawrev-3405	725	17	of	of	ADP
inlawrev-3405	725	18	which	which	PRON
inlawrev-3405	725	19	he	he	PRON
inlawrev-3405	725	20	may	may	AUX
inlawrev-3405	725	21	never	never	ADV
inlawrev-3405	725	22	have	have	AUX
inlawrev-3405	725	23	received	receive	VERB
inlawrev-3405	725	24	more	more	ADJ
inlawrev-3405	725	25	than	than	ADP
inlawrev-3405	725	26	an	an	DET
inlawrev-3405	725	27	insubstantial	insubstantial	ADJ
inlawrev-3405	725	28	portion	portion	NOUN
inlawrev-3405	725	29	,	,	PUNCT
inlawrev-3405	725	30	to	to	PART
inlawrev-3405	725	31	be	be	AUX
inlawrev-3405	725	32	clear	clear	ADJ
inlawrev-3405	725	33	and	and	CCONJ
inlawrev-3405	725	34	convincing	convincing	ADJ
inlawrev-3405	725	35	evidence	evidence	NOUN
inlawrev-3405	725	36	of	of	ADP
inlawrev-3405	725	37	fraud	fraud	NOUN
inlawrev-3405	725	38	.	.	PUNCT
inlawrev-3405	725	39	"	"	PUNCT
inlawrev-3405	726	1	i	i	PRON
inlawrev-3405	726	2	d.	d.	PROPN
inlawrev-3405	726	3	the	the	DET
inlawrev-3405	726	4	court	court	NOUN
inlawrev-3405	726	5	posited	posit	VERB
inlawrev-3405	726	6	that	that	SCONJ
inlawrev-3405	726	7	because	because	SCONJ
inlawrev-3405	726	8	the	the	DET
inlawrev-3405	726	9	petitioner	petitioner	NOUN
inlawrev-3405	726	10	was	be	AUX
inlawrev-3405	726	11	not	not	PART
inlawrev-3405	726	12	at	at	ADV
inlawrev-3405	726	13	all	all	ADV
inlawrev-3405	726	14	familiar	familiar	ADJ
inlawrev-3405	726	15	with	with	ADP
inlawrev-3405	726	16	tax	tax	NOUN
inlawrev-3405	726	17	laws	law	NOUN
inlawrev-3405	726	18	,	,	PUNCT
inlawrev-3405	726	19	there	there	PRON
inlawrev-3405	726	20	was	be	VERB
inlawrev-3405	726	21	no	no	DET
inlawrev-3405	726	22	way	way	NOUN
inlawrev-3405	726	23	he	he	PRON
inlawrev-3405	726	24	should	should	AUX
inlawrev-3405	726	25	have	have	AUX
inlawrev-3405	726	26	known	know	VERB
inlawrev-3405	726	27	of	of	ADP
inlawrev-3405	726	28	the	the	DET
inlawrev-3405	726	29	requirement	requirement	NOUN
inlawrev-3405	726	30	to	to	PART
inlawrev-3405	726	31	file	file	VERB
inlawrev-3405	726	32	when	when	SCONJ
inlawrev-3405	726	33	he	he	PRON
inlawrev-3405	726	34	believed	believe	VERB
inlawrev-3405	726	35	no	no	DET
inlawrev-3405	726	36	income	income	NOUN
inlawrev-3405	726	37	was	be	AUX
inlawrev-3405	726	38	received	receive	VERB
inlawrev-3405	726	39	.	.	PUNCT
inlawrev-3405	727	1	see	see	VERB
inlawrev-3405	727	2	i	i	PRON
inlawrev-3405	727	3	d.	d.	PROPN
inlawrev-3405	727	4	due	due	ADP
inlawrev-3405	727	5	to	to	ADP
inlawrev-3405	727	6	his	his	PRON
inlawrev-3405	727	7	lack	lack	NOUN
inlawrev-3405	727	8	of	of	ADP
inlawrev-3405	727	9	542	542	NUM
inlawrev-3405	727	10	indiana	indiana	PROPN
inlawrev-3405	727	11	law	law	PROPN
inlawrev-3405	727	12	review	review	NOUN
inlawrev-3405	727	13	[	[	X
inlawrev-3405	727	14	vol	vol	NOUN
inlawrev-3405	727	15	.	.	PUNCT
inlawrev-3405	728	1	33:517	33:517	NUM
inlawrev-3405	728	2	cipparone	cipparone	NOUN
inlawrev-3405	728	3	,	,	PUNCT
inlawrev-3405	728	4	the	the	DET
inlawrev-3405	728	5	court	court	NOUN
inlawrev-3405	728	6	administrator	administrator	NOUN
inlawrev-3405	728	7	of	of	ADP
inlawrev-3405	728	8	the	the	DET
inlawrev-3405	728	9	philadelphia	philadelphia	PROPN
inlawrev-3405	728	10	traffic	traffic	NOUN
inlawrev-3405	728	11	court	court	NOUN
inlawrev-3405	728	12	,	,	PUNCT
inlawrev-3405	728	13	was	be	AUX
inlawrev-3405	728	14	involved	involve	VERB
inlawrev-3405	728	15	in	in	ADP
inlawrev-3405	728	16	an	an	DET
inlawrev-3405	728	17	illegal	illegal	ADJ
inlawrev-3405	728	18	kickback	kickback	NOUN
inlawrev-3405	728	19	scheme	scheme	NOUN
inlawrev-3405	728	20	with	with	ADP
inlawrev-3405	728	21	two	two	NUM
inlawrev-3405	728	22	othersj^^	othersj^^	NOUN
inlawrev-3405	728	23	the	the	DET
inlawrev-3405	728	24	other	other	ADJ
inlawrev-3405	728	25	two	two	NUM
inlawrev-3405	728	26	conspirators	conspirator	NOUN
inlawrev-3405	728	27	personally	personally	ADV
inlawrev-3405	728	28	collected	collect	VERB
inlawrev-3405	728	29	the	the	DET
inlawrev-3405	728	30	traffic	traffic	NOUN
inlawrev-3405	728	31	court	court	NOUN
inlawrev-3405	728	32	fines	fine	NOUN
inlawrev-3405	728	33	,	,	PUNCT
inlawrev-3405	728	34	divided	divide	VERB
inlawrev-3405	728	35	the	the	DET
inlawrev-3405	728	36	money	money	NOUN
inlawrev-3405	728	37	between	between	ADP
inlawrev-3405	728	38	themselves	themselves	PRON
inlawrev-3405	728	39	,	,	PUNCT
inlawrev-3405	728	40	and	and	CCONJ
inlawrev-3405	728	41	allegedly	allegedly	ADV
inlawrev-3405	728	42	gave	give	VERB
inlawrev-3405	728	43	some	some	DET
inlawrev-3405	728	44	small	small	ADJ
inlawrev-3405	728	45	sums	sum	NOUN
inlawrev-3405	728	46	to	to	ADP
inlawrev-3405	728	47	the	the	DET
inlawrev-3405	728	48	petitioner	petitioner	NOUN
inlawrev-3405	728	49	.	.	PUNCT
inlawrev-3405	729	1	^^^	^^^	ADP
inlawrev-3405	729	2	the	the	DET
inlawrev-3405	729	3	tax	tax	NOUN
inlawrev-3405	729	4	court	court	NOUN
inlawrev-3405	729	5	found	find	VERB
inlawrev-3405	729	6	that	that	SCONJ
inlawrev-3405	729	7	the	the	DET
inlawrev-3405	729	8	petitioner	petitioner	NOUN
inlawrev-3405	729	9	received	receive	VERB
inlawrev-3405	729	10	substantially	substantially	ADV
inlawrev-3405	729	11	less	less	ADJ
inlawrev-3405	729	12	than	than	ADP
inlawrev-3405	729	13	the	the	DET
inlawrev-3405	729	14	others	other	NOUN
inlawrev-3405	729	15	because	because	SCONJ
inlawrev-3405	729	16	:	:	PUNCT
inlawrev-3405	729	17	(	(	PUNCT
inlawrev-3405	729	18	1	1	X
inlawrev-3405	729	19	)	)	PUNCT
inlawrev-3405	729	20	the	the	DET
inlawrev-3405	729	21	others	other	NOUN
inlawrev-3405	729	22	were	be	AUX
inlawrev-3405	729	23	in	in	ADP
inlawrev-3405	729	24	control	control	NOUN
inlawrev-3405	729	25	of	of	ADP
inlawrev-3405	729	26	the	the	DET
inlawrev-3405	729	27	distribution	distribution	NOUN
inlawrev-3405	729	28	;	;	PUNCT
inlawrev-3405	729	29	(	(	PUNCT
inlawrev-3405	729	30	2	2	X
inlawrev-3405	729	31	)	)	PUNCT
inlawrev-3405	729	32	petitioner	petitioner	NOUN
inlawrev-3405	729	33	was	be	AUX
inlawrev-3405	729	34	not	not	PART
inlawrev-3405	729	35	present	present	ADJ
inlawrev-3405	729	36	when	when	SCONJ
inlawrev-3405	729	37	the	the	DET
inlawrev-3405	729	38	money	money	NOUN
inlawrev-3405	729	39	was	be	AUX
inlawrev-3405	729	40	divided	divide	VERB
inlawrev-3405	729	41	;	;	PUNCT
inlawrev-3405	729	42	(	(	PUNCT
inlawrev-3405	729	43	3	3	X
inlawrev-3405	729	44	)	)	PUNCT
inlawrev-3405	729	45	the	the	DET
inlawrev-3405	729	46	other	other	ADJ
inlawrev-3405	729	47	two	two	NUM
inlawrev-3405	729	48	were	be	AUX
inlawrev-3405	729	49	close	close	ADJ
inlawrev-3405	729	50	friends	friend	NOUN
inlawrev-3405	729	51	;	;	PUNCT
inlawrev-3405	729	52	(	(	PUNCT
inlawrev-3405	729	53	4	4	X
inlawrev-3405	729	54	)	)	PUNCT
inlawrev-3405	729	55	the	the	DET
inlawrev-3405	729	56	two	two	NUM
inlawrev-3405	729	57	main	main	ADJ
inlawrev-3405	729	58	witnesses	witness	NOUN
inlawrev-3405	729	59	lacked	lack	VERB
inlawrev-3405	729	60	credibility	credibility	NOUN
inlawrev-3405	729	61	;	;	PUNCT
inlawrev-3405	729	62	(	(	PUNCT
inlawrev-3405	729	63	5	5	X
inlawrev-3405	729	64	)	)	PUNCT
inlawrev-3405	729	65	the	the	DET
inlawrev-3405	729	66	petitioner	petitioner	NOUN
inlawrev-3405	729	67	testified	testify	VERB
inlawrev-3405	729	68	as	as	ADP
inlawrev-3405	729	69	to	to	ADP
inlawrev-3405	729	70	his	his	PRON
inlawrev-3405	729	71	modest	modest	ADJ
inlawrev-3405	729	72	standard	standard	NOUN
inlawrev-3405	729	73	of	of	ADP
inlawrev-3405	729	74	living	living	NOUN
inlawrev-3405	729	75	;	;	PUNCT
inlawrev-3405	729	76	and	and	CCONJ
inlawrev-3405	729	77	(	(	PUNCT
inlawrev-3405	729	78	6	6	X
inlawrev-3405	729	79	)	)	PUNCT
inlawrev-3405	729	80	the	the	DET
inlawrev-3405	729	81	petitioner	petitioner	NOUN
inlawrev-3405	729	82	was	be	AUX
inlawrev-3405	729	83	neither	neither	CCONJ
inlawrev-3405	729	84	knowledgeable	knowledgeable	ADJ
inlawrev-3405	729	85	nor	nor	CCONJ
inlawrev-3405	729	86	sophisticated	sophisticated	ADJ
inlawrev-3405	729	87	about	about	ADP
inlawrev-3405	729	88	tax	tax	NOUN
inlawrev-3405	729	89	laws	law	NOUN
inlawrev-3405	729	90	.	.	PUNCT
inlawrev-3405	730	1	^^"^	^^"^	X
inlawrev-3405	730	2	cipparone	cipparone	NOUN
inlawrev-3405	730	3	'	'	PART
inlawrev-3405	730	4	s	s	NOUN
inlawrev-3405	730	5	failure	failure	NOUN
inlawrev-3405	730	6	to	to	PART
inlawrev-3405	730	7	report	report	VERB
inlawrev-3405	730	8	the	the	DET
inlawrev-3405	730	9	income	income	NOUN
inlawrev-3405	730	10	,	,	PUNCT
inlawrev-3405	730	11	which	which	PRON
inlawrev-3405	730	12	was	be	AUX
inlawrev-3405	730	13	an	an	DET
inlawrev-3405	730	14	insubstantial	insubstantial	ADJ
inlawrev-3405	730	15	part	part	NOUN
inlawrev-3405	730	16	of	of	ADP
inlawrev-3405	730	17	the	the	DET
inlawrev-3405	730	18	proceeds	proceed	NOUN
inlawrev-3405	730	19	of	of	ADP
inlawrev-3405	730	20	the	the	DET
inlawrev-3405	730	21	entire	entire	ADJ
inlawrev-3405	730	22	conspiracy	conspiracy	NOUN
inlawrev-3405	730	23	,	,	PUNCT
inlawrev-3405	730	24	was	be	AUX
inlawrev-3405	730	25	held	hold	VERB
inlawrev-3405	730	26	not	not	PART
inlawrev-3405	730	27	to	to	PART
inlawrev-3405	730	28	constitute	constitute	VERB
inlawrev-3405	730	29	clear	clear	ADJ
inlawrev-3405	730	30	and	and	CCONJ
inlawrev-3405	730	31	convincing	convincing	ADJ
inlawrev-3405	730	32	evidence	evidence	NOUN
inlawrev-3405	730	33	offraud	offraud	NOUN
inlawrev-3405	730	34	.	.	PUNCT
inlawrev-3405	731	1	^^^	^^^	PUNCT
inlawrev-3405	731	2	thus	thus	ADV
inlawrev-3405	731	3	,	,	PUNCT
inlawrev-3405	731	4	a	a	DET
inlawrev-3405	731	5	truly	truly	ADV
inlawrev-3405	731	6	minor	minor	ADJ
inlawrev-3405	731	7	conspirator	conspirator	NOUN
inlawrev-3405	731	8	may	may	AUX
inlawrev-3405	731	9	be	be	AUX
inlawrev-3405	731	10	deemed	deem	VERB
inlawrev-3405	731	11	not	not	PART
inlawrev-3405	731	12	to	to	PART
inlawrev-3405	731	13	have	have	AUX
inlawrev-3405	731	14	committed	commit	VERB
inlawrev-3405	731	15	fraud	fraud	NOUN
inlawrev-3405	731	16	despite	despite	SCONJ
inlawrev-3405	731	17	his	his	PRON
inlawrev-3405	731	18	receipt	receipt	NOUN
inlawrev-3405	731	19	of	of	ADP
inlawrev-3405	731	20	some	some	DET
inlawrev-3405	731	21	minimal	minimal	ADJ
inlawrev-3405	731	22	income	income	NOUN
inlawrev-3405	731	23	.	.	PUNCT
inlawrev-3405	732	1	^^^	^^^	PUNCT
inlawrev-3405	732	2	furthermore	furthermore	ADV
inlawrev-3405	732	3	,	,	PUNCT
inlawrev-3405	732	4	in	in	ADP
inlawrev-3405	732	5	unitedstates	unitedstate	NOUN
inlawrev-3405	732	6	v.	v.	ADP
inlawrev-3405	732	7	sarbello,^^^	sarbello,^^^	NOUN
inlawrev-3405	732	8	a	a	DET
inlawrev-3405	732	9	criminal	criminal	ADJ
inlawrev-3405	732	10	fraud	fraud	NOUN
inlawrev-3405	732	11	case	case	NOUN
inlawrev-3405	732	12	,	,	PUNCT
inlawrev-3405	732	13	the	the	DET
inlawrev-3405	732	14	third	third	ADJ
inlawrev-3405	732	15	circuit	circuit	NOUN
inlawrev-3405	732	16	held	hold	VERB
inlawrev-3405	732	17	that	that	SCONJ
inlawrev-3405	732	18	if	if	SCONJ
inlawrev-3405	732	19	one	one	NUM
inlawrev-3405	732	20	conspirator	conspirator	NOUN
inlawrev-3405	732	21	clearly	clearly	ADV
inlawrev-3405	732	22	played	play	VERB
inlawrev-3405	732	23	a	a	DET
inlawrev-3405	732	24	major	major	ADJ
inlawrev-3405	732	25	role	role	NOUN
inlawrev-3405	732	26	in	in	ADP
inlawrev-3405	732	27	a	a	DET
inlawrev-3405	732	28	conspiracy	conspiracy	NOUN
inlawrev-3405	732	29	compared	compare	VERB
inlawrev-3405	732	30	to	to	ADP
inlawrev-3405	732	31	a	a	DET
inlawrev-3405	732	32	co	co	NOUN
inlawrev-3405	732	33	-	-	NOUN
inlawrev-3405	732	34	conspirator	conspirator	NOUN
inlawrev-3405	732	35	who	who	PRON
inlawrev-3405	732	36	had	have	VERB
inlawrev-3405	732	37	only	only	ADV
inlawrev-3405	732	38	a	a	DET
inlawrev-3405	732	39	minor	minor	ADJ
inlawrev-3405	732	40	role	role	NOUN
inlawrev-3405	732	41	,	,	PUNCT
inlawrev-3405	732	42	then	then	ADV
inlawrev-3405	732	43	the	the	DET
inlawrev-3405	732	44	minor	minor	ADJ
inlawrev-3405	732	45	conspirator	conspirator	NOUN
inlawrev-3405	732	46	's	's	PART
inlawrev-3405	732	47	eighth	eighth	ADJ
inlawrev-3405	732	48	amendment	amendment	NOUN
inlawrev-3405	732	49	rights	right	NOUN
inlawrev-3405	732	50	are	be	AUX
inlawrev-3405	732	51	violated	violate	VERB
inlawrev-3405	732	52	if	if	SCONJ
inlawrev-3405	732	53	he	he	PRON
inlawrev-3405	732	54	is	be	AUX
inlawrev-3405	732	55	charged	charge	VERB
inlawrev-3405	732	56	with	with	ADP
inlawrev-3405	732	57	the	the	DET
inlawrev-3405	732	58	same	same	ADJ
inlawrev-3405	732	59	rico	rico	PROPN
inlawrev-3405	732	60	restitution	restitution	NOUN
inlawrev-3405	732	61	penalty^^^	penalty^^^	PROPN
inlawrev-3405	732	62	as	as	ADP
inlawrev-3405	732	63	the	the	DET
inlawrev-3405	732	64	major	major	ADJ
inlawrev-3405	732	65	conspirator	conspirator	NOUN
inlawrev-3405	732	66	.	.	PUNCT
inlawrev-3405	733	1	'^^	'^^	X
inlawrev-3405	733	2	specific	specific	ADJ
inlawrev-3405	733	3	intent	intent	NOUN
inlawrev-3405	733	4	to	to	PART
inlawrev-3405	733	5	defraud	defraud	VERB
inlawrev-3405	733	6	,	,	PUNCT
inlawrev-3405	733	7	the	the	DET
inlawrev-3405	733	8	court	court	NOUN
inlawrev-3405	733	9	found	find	VERB
inlawrev-3405	733	10	in	in	ADP
inlawrev-3405	733	11	his	his	PRON
inlawrev-3405	733	12	favor	favor	NOUN
inlawrev-3405	733	13	on	on	ADP
inlawrev-3405	733	14	the	the	DET
inlawrev-3405	733	15	issue	issue	NOUN
inlawrev-3405	733	16	of	of	ADP
inlawrev-3405	733	17	fraud	fraud	NOUN
inlawrev-3405	733	18	.	.	PUNCT
inlawrev-3405	734	1	see	see	VERB
inlawrev-3405	734	2	i	i	PRON
inlawrev-3405	734	3	d.	d.	PROPN
inlawrev-3405	734	4	at	at	ADP
inlawrev-3405	734	5	1500	1500	NUM
inlawrev-3405	734	6	-	-	SYM
inlawrev-3405	734	7	01	01	NUM
inlawrev-3405	734	8	.	.	NOUN
inlawrev-3405	734	9	152	152	NUM
inlawrev-3405	734	10	.	.	PUNCT
inlawrev-3405	735	1	see	see	VERB
inlawrev-3405	735	2	i	i	PRON
inlawrev-3405	735	3	d	d	PROPN
inlawrev-3405	735	4	at	at	ADP
inlawrev-3405	735	5	h93'94	h93'94	PROPN
inlawrev-3405	735	6	.	.	PROPN
inlawrev-3405	736	1	153	153	NUM
inlawrev-3405	736	2	.	.	PUNCT
inlawrev-3405	737	1	see	see	VERB
inlawrev-3405	737	2	i	i	PRON
inlawrev-3405	737	3	d.	d.	PROPN
inlawrev-3405	737	4	at	at	ADP
inlawrev-3405	737	5	1494	1494	NUM
inlawrev-3405	737	6	-	-	SYM
inlawrev-3405	737	7	95	95	NUM
inlawrev-3405	737	8	(	(	PUNCT
inlawrev-3405	737	9	identifying	identify	VERB
inlawrev-3405	737	10	petitioner	petitioner	NOUN
inlawrev-3405	737	11	's	's	PART
inlawrev-3405	737	12	limited	limited	ADJ
inlawrev-3405	737	13	role	role	NOUN
inlawrev-3405	737	14	in	in	ADP
inlawrev-3405	737	15	conspiracy	conspiracy	NOUN
inlawrev-3405	737	16	)	)	PUNCT
inlawrev-3405	737	17	.	.	PUNCT
inlawrev-3405	738	1	154	154	NUM
inlawrev-3405	738	2	.	.	PUNCT
inlawrev-3405	739	1	see	see	VERB
inlawrev-3405	739	2	i	i	PRON
inlawrev-3405	739	3	d.	d.	PROPN
inlawrev-3405	739	4	at	at	ADP
inlawrev-3405	739	5	1496	1496	NUM
inlawrev-3405	739	6	-	-	SYM
inlawrev-3405	739	7	97	97	NUM
inlawrev-3405	739	8	(	(	PUNCT
inlawrev-3405	739	9	determining	determine	VERB
inlawrev-3405	739	10	petitioner	petitioner	NOUN
inlawrev-3405	739	11	's	's	PART
inlawrev-3405	739	12	receipt	receipt	NOUN
inlawrev-3405	739	13	of	of	ADP
inlawrev-3405	739	14	smaller	small	ADJ
inlawrev-3405	739	15	amount	amount	NOUN
inlawrev-3405	739	16	of	of	ADP
inlawrev-3405	739	17	income	income	NOUN
inlawrev-3405	739	18	compared	compare	VERB
inlawrev-3405	739	19	with	with	ADP
inlawrev-3405	739	20	other	other	ADJ
inlawrev-3405	739	21	conspirators	conspirator	NOUN
inlawrev-3405	739	22	)	)	PUNCT
inlawrev-3405	739	23	.	.	PUNCT
inlawrev-3405	740	1	155	155	NUM
inlawrev-3405	740	2	.	.	PUNCT
inlawrev-3405	740	3	see	see	VERB
inlawrev-3405	740	4	i	i	PRON
inlawrev-3405	740	5	d.	d.	PROPN
inlawrev-3405	740	6	1	1	NUM
inlawrev-3405	740	7	56	56	NUM
inlawrev-3405	740	8	.	.	PUNCT
inlawrev-3405	741	1	see	see	VERB
inlawrev-3405	741	2	i	i	PRON
inlawrev-3405	741	3	d.	d.	PROPN
inlawrev-3405	741	4	at	at	ADP
inlawrev-3405	741	5	1	1	NUM
inlawrev-3405	741	6	500	500	NUM
inlawrev-3405	741	7	(	(	PUNCT
inlawrev-3405	741	8	finding	find	VERB
inlawrev-3405	741	9	minor	minor	ADJ
inlawrev-3405	741	10	member	member	NOUN
inlawrev-3405	741	11	in	in	ADP
inlawrev-3405	741	12	conspiracy	conspiracy	NOUN
inlawrev-3405	741	13	not	not	PART
inlawrev-3405	741	14	fraudulent	fraudulent	ADJ
inlawrev-3405	741	15	because	because	SCONJ
inlawrev-3405	741	16	he	he	PRON
inlawrev-3405	741	17	did	do	AUX
inlawrev-3405	741	18	not	not	PART
inlawrev-3405	741	19	pay	pay	VERB
inlawrev-3405	741	20	taxes	taxis	NOUN
inlawrev-3405	741	21	on	on	ADP
inlawrev-3405	741	22	minimal	minimal	ADJ
inlawrev-3405	741	23	income	income	NOUN
inlawrev-3405	741	24	)	)	PUNCT
inlawrev-3405	741	25	.	.	PUNCT
inlawrev-3405	742	1	this	this	PRON
inlawrev-3405	742	2	is	be	AUX
inlawrev-3405	742	3	contrary	contrary	ADJ
inlawrev-3405	742	4	to	to	ADP
inlawrev-3405	742	5	the	the	DET
inlawrev-3405	742	6	literal	literal	ADJ
inlawrev-3405	742	7	language	language	NOUN
inlawrev-3405	742	8	of	of	ADP
inlawrev-3405	742	9	i.r.c	i.r.c	NOUN
inlawrev-3405	742	10	.	.	PUNCT
inlawrev-3405	743	1	§	§	PROPN
inlawrev-3405	743	2	6663(b	6663(b	NUM
inlawrev-3405	743	3	)	)	PUNCT
inlawrev-3405	743	4	(	(	PUNCT
inlawrev-3405	743	5	1999	1999	NUM
inlawrev-3405	743	6	)	)	PUNCT
inlawrev-3405	743	7	(	(	PUNCT
inlawrev-3405	743	8	referring	refer	VERB
inlawrev-3405	743	9	to	to	ADP
inlawrev-3405	743	10	any	any	DET
inlawrev-3405	743	11	fraud	fraud	NOUN
inlawrev-3405	743	12	,	,	PUNCT
inlawrev-3405	743	13	with	with	ADP
inlawrev-3405	743	14	no	no	DET
inlawrev-3405	743	15	de	de	X
inlawrev-3405	743	16	minimis	minimis	NOUN
inlawrev-3405	743	17	exception	exception	NOUN
inlawrev-3405	743	18	)	)	PUNCT
inlawrev-3405	743	19	.	.	PUNCT
inlawrev-3405	744	1	for	for	ADP
inlawrev-3405	744	2	an	an	DET
inlawrev-3405	744	3	interpretation	interpretation	NOUN
inlawrev-3405	744	4	of	of	ADP
inlawrev-3405	744	5	the	the	DET
inlawrev-3405	744	6	language	language	NOUN
inlawrev-3405	744	7	of	of	ADP
inlawrev-3405	744	8	i.r.c	i.r.c	NOUN
inlawrev-3405	744	9	.	.	PUNCT
inlawrev-3405	745	1	§	§	PROPN
inlawrev-3405	745	2	6663	6663	NUM
inlawrev-3405	745	3	(	(	PUNCT
inlawrev-3405	745	4	b	b	NOUN
inlawrev-3405	745	5	)	)	PUNCT
inlawrev-3405	745	6	,	,	PUNCT
inlawrev-3405	745	7	see	see	VERB
inlawrev-3405	745	8	supra	supra	PROPN
inlawrev-3405	745	9	notes	note	VERB
inlawrev-3405	745	10	25	25	NUM
inlawrev-3405	745	11	-	-	SYM
inlawrev-3405	745	12	30	30	NUM
inlawrev-3405	745	13	and	and	CCONJ
inlawrev-3405	745	14	accompanying	accompany	VERB
inlawrev-3405	745	15	text	text	NOUN
inlawrev-3405	745	16	.	.	PUNCT
inlawrev-3405	746	1	157	157	NUM
inlawrev-3405	746	2	.	.	PUNCT
inlawrev-3405	746	3	985	985	NUM
inlawrev-3405	746	4	f.2d	f.2d	ADP
inlawrev-3405	746	5	716	716	NUM
inlawrev-3405	746	6	(	(	PUNCT
inlawrev-3405	746	7	3d	3d	NUM
inlawrev-3405	746	8	cir	cir	NOUN
inlawrev-3405	746	9	.	.	PUNCT
inlawrev-3405	746	10	1993	1993	NUM
inlawrev-3405	746	11	)	)	PUNCT
inlawrev-3405	746	12	.	.	PUNCT
inlawrev-3405	747	1	158	158	X
inlawrev-3405	747	2	.	.	PUNCT
inlawrev-3405	748	1	this	this	DET
inlawrev-3405	748	2	rico	rico	PROPN
inlawrev-3405	748	3	restitution	restitution	NOUN
inlawrev-3405	748	4	penalty	penalty	NOUN
inlawrev-3405	748	5	is	be	AUX
inlawrev-3405	748	6	created	create	VERB
inlawrev-3405	748	7	by	by	ADP
inlawrev-3405	748	8	18	18	NUM
inlawrev-3405	748	9	u.s.c	u.s.c	NOUN
inlawrev-3405	748	10	.	.	PUNCT
inlawrev-3405	749	1	§	§	PROPN
inlawrev-3405	749	2	1963	1963	NUM
inlawrev-3405	749	3	(	(	PUNCT
inlawrev-3405	749	4	1994	1994	NUM
inlawrev-3405	749	5	)	)	PUNCT
inlawrev-3405	749	6	.	.	PUNCT
inlawrev-3405	750	1	159	159	NUM
inlawrev-3405	750	2	.	.	PUNCT
inlawrev-3405	751	1	see	see	VERB
inlawrev-3405	751	2	sarbello	sarbello	PROPN
inlawrev-3405	751	3	,	,	PUNCT
inlawrev-3405	751	4	985	985	NUM
inlawrev-3405	751	5	f.2d	f.2d	X
inlawrev-3405	751	6	at	at	ADP
inlawrev-3405	751	7	724	724	NUM
inlawrev-3405	751	8	(	(	PUNCT
inlawrev-3405	751	9	finding	find	VERB
inlawrev-3405	751	10	violation	violation	NOUN
inlawrev-3405	751	11	of	of	ADP
inlawrev-3405	751	12	eighth	eighth	ADJ
inlawrev-3405	751	13	amendment	amendment	NOUN
inlawrev-3405	751	14	when	when	SCONJ
inlawrev-3405	751	15	minor	minor	ADJ
inlawrev-3405	751	16	conspirator	conspirator	NOUN
inlawrev-3405	751	17	is	be	AUX
inlawrev-3405	751	18	given	give	VERB
inlawrev-3405	751	19	same	same	ADJ
inlawrev-3405	751	20	restitution	restitution	NOUN
inlawrev-3405	751	21	penalty	penalty	NOUN
inlawrev-3405	751	22	as	as	ADP
inlawrev-3405	751	23	major	major	ADJ
inlawrev-3405	751	24	conspirators	conspirator	NOUN
inlawrev-3405	751	25	)	)	PUNCT
inlawrev-3405	751	26	.	.	PUNCT
inlawrev-3405	752	1	the	the	DET
inlawrev-3405	752	2	court	court	NOUN
inlawrev-3405	752	3	recommended	recommend	VERB
inlawrev-3405	752	4	a	a	DET
inlawrev-3405	752	5	balancing	balancing	NOUN
inlawrev-3405	752	6	test	test	NOUN
inlawrev-3405	752	7	to	to	PART
inlawrev-3405	752	8	weigh	weigh	VERB
inlawrev-3405	752	9	the	the	DET
inlawrev-3405	752	10	seriousness	seriousness	NOUN
inlawrev-3405	752	11	of	of	ADP
inlawrev-3405	752	12	the	the	DET
inlawrev-3405	752	13	crime	crime	NOUN
inlawrev-3405	752	14	against	against	ADP
inlawrev-3405	752	15	the	the	DET
inlawrev-3405	752	16	severity	severity	NOUN
inlawrev-3405	752	17	of	of	ADP
inlawrev-3405	752	18	the	the	DET
inlawrev-3405	752	19	sanction	sanction	NOUN
inlawrev-3405	752	20	being	be	AUX
inlawrev-3405	752	21	imposed	impose	VERB
inlawrev-3405	752	22	.	.	PUNCT
inlawrev-3405	753	1	see	see	VERB
inlawrev-3405	753	2	i	i	PRON
inlawrev-3405	753	3	d.	d.	PROPN
inlawrev-3405	753	4	at	at	ADP
inlawrev-3405	753	5	723	723	NUM
inlawrev-3405	753	6	(	(	PUNCT
inlawrev-3405	753	7	explaining	explain	VERB
inlawrev-3405	753	8	need	need	NOUN
inlawrev-3405	753	9	for	for	ADP
inlawrev-3405	753	10	proportionality	proportionality	NOUN
inlawrev-3405	753	11	in	in	ADP
inlawrev-3405	753	12	non	non	ADJ
inlawrev-3405	753	13	-	-	ADJ
inlawrev-3405	753	14	capital	capital	ADJ
inlawrev-3405	753	15	punishments	punishment	NOUN
inlawrev-3405	753	16	)	)	PUNCT
inlawrev-3405	753	17	.	.	PUNCT
inlawrev-3405	754	1	therefore	therefore	ADV
inlawrev-3405	754	2	,	,	PUNCT
inlawrev-3405	754	3	a	a	DET
inlawrev-3405	754	4	minor	minor	ADJ
inlawrev-3405	754	5	member	member	NOUN
inlawrev-3405	754	6	of	of	ADP
inlawrev-3405	754	7	the	the	DET
inlawrev-3405	754	8	conspiracy	conspiracy	NOUN
inlawrev-3405	754	9	(	(	PUNCT
inlawrev-3405	754	10	like	like	ADP
inlawrev-3405	754	11	mr	mr	PROPN
inlawrev-3405	754	12	.	.	PROPN
inlawrev-3405	754	13	sarbello	sarbello	PROPN
inlawrev-3405	754	14	)	)	PUNCT
inlawrev-3405	754	15	had	have	VERB
inlawrev-3405	754	16	a	a	DET
inlawrev-3405	754	17	viable	viable	ADJ
inlawrev-3405	754	18	claim	claim	NOUN
inlawrev-3405	754	19	under	under	ADP
inlawrev-3405	754	20	the	the	DET
inlawrev-3405	754	21	eighth	eighth	ADJ
inlawrev-3405	754	22	amendment	amendment	NOUN
inlawrev-3405	754	23	ifhe	ifhe	NOUN
inlawrev-3405	754	24	is	be	AUX
inlawrev-3405	754	25	charged	charge	VERB
inlawrev-3405	754	26	with	with	ADP
inlawrev-3405	754	27	the	the	DET
inlawrev-3405	754	28	same	same	ADJ
inlawrev-3405	754	29	rico	rico	PROPN
inlawrev-3405	754	30	restitution	restitution	NOUN
inlawrev-3405	754	31	penalty	penalty	NOUN
inlawrev-3405	754	32	under	under	ADP
inlawrev-3405	754	33	1	1	NUM
inlawrev-3405	754	34	8	8	NUM
inlawrev-3405	754	35	u.s.c	u.s.c	NOUN
inlawrev-3405	754	36	.	.	PUNCT
inlawrev-3405	755	1	§	§	PROPN
inlawrev-3405	755	2	1963	1963	NUM
inlawrev-3405	755	3	as	as	ADP
inlawrev-3405	755	4	those	those	PRON
inlawrev-3405	755	5	who	who	PRON
inlawrev-3405	755	6	played	play	VERB
inlawrev-3405	755	7	a	a	DET
inlawrev-3405	755	8	more	more	ADV
inlawrev-3405	755	9	significant	significant	ADJ
inlawrev-3405	755	10	role	role	NOUN
inlawrev-3405	755	11	in	in	ADP
inlawrev-3405	755	12	the	the	DET
inlawrev-3405	755	13	conspiracy	conspiracy	NOUN
inlawrev-3405	755	14	.	.	PUNCT
inlawrev-3405	756	1	see	see	VERB
inlawrev-3405	756	2	i	i	PRON
inlawrev-3405	756	3	d.	d.	PROPN
inlawrev-3405	756	4	at	at	ADP
inlawrev-3405	756	5	724	724	NUM
inlawrev-3405	756	6	.	.	PUNCT
inlawrev-3405	757	1	in	in	ADP
inlawrev-3405	757	2	unitedstates	unitedstate	NOUN
inlawrev-3405	757	3	v.	v.	ADP
inlawrev-3405	757	4	wilson	wilson	PROPN
inlawrev-3405	757	5	,	,	PUNCT
inlawrev-3405	757	6	742	742	NUM
inlawrev-3405	757	7	f.	f.	PROPN
inlawrev-3405	757	8	supp	supp	PROPN
inlawrev-3405	757	9	.	.	PUNCT
inlawrev-3405	758	1	905	905	NUM
inlawrev-3405	758	2	(	(	PUNCT
inlawrev-3405	758	3	e.d	e.d	PROPN
inlawrev-3405	758	4	.	.	PROPN
inlawrev-3405	758	5	pa	pa	PROPN
inlawrev-3405	758	6	.	.	PROPN
inlawrev-3405	758	7	1989	1989	NUM
inlawrev-3405	758	8	)	)	PUNCT
inlawrev-3405	758	9	,	,	PUNCT
inlawrev-3405	758	10	affd	affd	VERB
inlawrev-3405	758	11	without	without	ADP
inlawrev-3405	758	12	opinion	opinion	NOUN
inlawrev-3405	758	13	,	,	PUNCT
inlawrev-3405	758	14	909	909	NUM
inlawrev-3405	758	15	f.2d	f.2d	SYM
inlawrev-3405	758	16	1478	1478	NUM
inlawrev-3405	758	17	(	(	PUNCT
inlawrev-3405	758	18	3d	3d	NUM
inlawrev-3405	758	19	cir	cir	NOUN
inlawrev-3405	758	20	.	.	PROPN
inlawrev-3405	758	21	1990	1990	NUM
inlawrev-3405	758	22	)	)	PUNCT
inlawrev-3405	759	1	(	(	PUNCT
inlawrev-3405	759	2	the	the	DET
inlawrev-3405	759	3	prior	prior	ADJ
inlawrev-3405	759	4	criminal	criminal	ADJ
inlawrev-3405	759	5	trial	trial	NOUN
inlawrev-3405	759	6	involving	involve	VERB
inlawrev-3405	759	7	the	the	DET
inlawrev-3405	759	8	facts	fact	NOUN
inlawrev-3405	759	9	in	in	ADP
inlawrev-3405	759	10	ryan	ryan	PROPN
inlawrev-3405	759	11	)	)	PUNCT
inlawrev-3405	759	12	the	the	DET
inlawrev-3405	759	13	jury	jury	NOUN
inlawrev-3405	759	14	determined	determine	VERB
inlawrev-3405	759	15	that	that	SCONJ
inlawrev-3405	759	16	three	three	NUM
inlawrev-3405	759	17	of	of	ADP
inlawrev-3405	759	18	the	the	DET
inlawrev-3405	759	19	four	four	NUM
inlawrev-3405	759	20	convicted	convict	VERB
inlawrev-3405	759	21	men	man	NOUN
inlawrev-3405	759	22	had	have	VERB
inlawrev-3405	759	23	to	to	PART
inlawrev-3405	759	24	pay	pay	VERB
inlawrev-3405	759	25	a	a	DET
inlawrev-3405	759	26	$	$	SYM
inlawrev-3405	759	27	5000	5000	NUM
inlawrev-3405	759	28	rico	rico	PROPN
inlawrev-3405	759	29	restitution	restitution	NOUN
inlawrev-3405	759	30	penalty	penalty	NOUN
inlawrev-3405	759	31	,	,	PUNCT
inlawrev-3405	759	32	but	but	CCONJ
inlawrev-3405	759	33	the	the	DET
inlawrev-3405	759	34	fourth	fourth	ADJ
inlawrev-3405	759	35	.	.	PUNCT
inlawrev-3405	759	36	2000	2000	NUM
inlawrev-3405	759	37	]	]	PUNCT
inlawrev-3405	760	1	critique	critique	NOUN
inlawrev-3405	760	2	of	of	ADP
inlawrev-3405	760	3	the	the	DET
inlawrev-3405	760	4	irs	irs	PROPN
inlawrev-3405	760	5	543	543	NUM
inlawrev-3405	760	6	both	both	CCONJ
inlawrev-3405	760	7	cipparone	cipparone	NOUN
inlawrev-3405	760	8	(	(	PUNCT
inlawrev-3405	760	9	a	a	DET
inlawrev-3405	760	10	civil	civil	ADJ
inlawrev-3405	760	11	action	action	NOUN
inlawrev-3405	760	12	)	)	PUNCT
inlawrev-3405	760	13	and	and	CCONJ
inlawrev-3405	760	14	sarbello	sarbello	NOUN
inlawrev-3405	760	15	(	(	PUNCT
inlawrev-3405	760	16	a	a	DET
inlawrev-3405	760	17	criminal	criminal	ADJ
inlawrev-3405	760	18	action	action	NOUN
inlawrev-3405	760	19	)	)	PUNCT
inlawrev-3405	760	20	stand	stand	VERB
inlawrev-3405	760	21	for	for	ADP
inlawrev-3405	760	22	the	the	DET
inlawrev-3405	760	23	proposition	proposition	NOUN
inlawrev-3405	760	24	of	of	ADP
inlawrev-3405	760	25	proportionality	proportionality	NOUN
inlawrev-3405	760	26	.	.	PUNCT
inlawrev-3405	761	1	an	an	DET
inlawrev-3405	761	2	obviously	obviously	ADV
inlawrev-3405	761	3	minor	minor	ADJ
inlawrev-3405	761	4	conspirator	conspirator	NOUN
inlawrev-3405	761	5	should	should	AUX
inlawrev-3405	761	6	be	be	AUX
inlawrev-3405	761	7	deemed	deem	VERB
inlawrev-3405	761	8	to	to	PART
inlawrev-3405	761	9	have	have	AUX
inlawrev-3405	761	10	received	receive	VERB
inlawrev-3405	761	11	very	very	ADV
inlawrev-3405	761	12	little	little	ADJ
inlawrev-3405	761	13	,	,	PUNCT
inlawrev-3405	761	14	or	or	CCONJ
inlawrev-3405	761	15	possibly	possibly	ADV
inlawrev-3405	761	16	nothing	nothing	PRON
inlawrev-3405	761	17	,	,	PUNCT
inlawrev-3405	761	18	compared	compare	VERB
inlawrev-3405	761	19	with	with	ADP
inlawrev-3405	761	20	major	major	ADJ
inlawrev-3405	761	21	conspirators	conspirator	NOUN
inlawrev-3405	761	22	.	.	PUNCT
inlawrev-3405	762	1	'	'	PUNCT
inlawrev-3405	762	2	^	^	NOUN
inlawrev-3405	762	3	°	°	PROPN
inlawrev-3405	762	4	unfortunately	unfortunately	ADV
inlawrev-3405	762	5	for	for	ADP
inlawrev-3405	762	6	such	such	ADJ
inlawrev-3405	762	7	minor	minor	ADJ
inlawrev-3405	762	8	players	player	NOUN
inlawrev-3405	762	9	,	,	PUNCT
inlawrev-3405	762	10	the	the	DET
inlawrev-3405	762	11	service	service	NOUN
inlawrev-3405	762	12	takes	take	VERB
inlawrev-3405	762	13	a	a	DET
inlawrev-3405	762	14	"	"	PUNCT
inlawrev-3405	762	15	protective	protective	ADJ
inlawrev-3405	762	16	position	position	NOUN
inlawrev-3405	762	17	,	,	PUNCT
inlawrev-3405	762	18	"	"	PUNCT
inlawrev-3405	762	19	asserting	assert	VERB
inlawrev-3405	762	20	redundantly	redundantly	ADV
inlawrev-3405	762	21	that	that	SCONJ
inlawrev-3405	762	22	each	each	DET
inlawrev-3405	762	23	conspirator	conspirator	NOUN
inlawrev-3405	762	24	has	have	AUX
inlawrev-3405	762	25	received	receive	VERB
inlawrev-3405	762	26	all	all	PRON
inlawrev-3405	762	27	,	,	PUNCT
inlawrev-3405	762	28	or	or	CCONJ
inlawrev-3405	762	29	almost	almost	ADV
inlawrev-3405	762	30	all	all	PRON
inlawrev-3405	762	31	,	,	PUNCT
inlawrev-3405	762	32	of	of	ADP
inlawrev-3405	762	33	the	the	DET
inlawrev-3405	762	34	income	income	NOUN
inlawrev-3405	762	35	of	of	ADP
inlawrev-3405	762	36	the	the	DET
inlawrev-3405	762	37	conspiracy	conspiracy	NOUN
inlawrev-3405	762	38	.	.	PUNCT
inlawrev-3405	763	1	'^	'^	PROPN
inlawrev-3405	763	2	'	'	PART
inlawrev-3405	763	3	vii	vii	PROPN
inlawrev-3405	763	4	.	.	PUNCT
inlawrev-3405	764	1	the	the	DET
inlawrev-3405	764	2	service	service	NOUN
inlawrev-3405	764	3	's	's	PART
inlawrev-3405	764	4	"	"	PUNCT
inlawrev-3405	764	5	protective	protective	ADJ
inlawrev-3405	764	6	position	position	NOUN
inlawrev-3405	764	7	"	"	PUNCT
inlawrev-3405	764	8	disproving	disprove	VERB
inlawrev-3405	764	9	an	an	DET
inlawrev-3405	764	10	asserted	asserted	ADJ
inlawrev-3405	764	11	deficiency	deficiency	NOUN
inlawrev-3405	764	12	in	in	ADP
inlawrev-3405	764	13	a	a	DET
inlawrev-3405	764	14	consolidated	consolidated	ADJ
inlawrev-3405	764	15	conspiracy	conspiracy	NOUN
inlawrev-3405	764	16	civil	civil	ADJ
inlawrev-3405	764	17	tax	tax	NOUN
inlawrev-3405	764	18	trial	trial	NOUN
inlawrev-3405	764	19	can	can	AUX
inlawrev-3405	764	20	prove	prove	VERB
inlawrev-3405	764	21	especially	especially	ADV
inlawrev-3405	764	22	difficult	difficult	ADJ
inlawrev-3405	764	23	for	for	ADP
inlawrev-3405	764	24	any	any	DET
inlawrev-3405	764	25	one	one	NUM
inlawrev-3405	764	26	petitioner	petitioner	NOUN
inlawrev-3405	764	27	because	because	SCONJ
inlawrev-3405	764	28	the	the	DET
inlawrev-3405	764	29	service	service	NOUN
inlawrev-3405	764	30	can	can	AUX
inlawrev-3405	764	31	argue	argue	VERB
inlawrev-3405	764	32	that	that	SCONJ
inlawrev-3405	764	33	,	,	PUNCT
inlawrev-3405	764	34	because	because	SCONJ
inlawrev-3405	764	35	of	of	ADP
inlawrev-3405	764	36	the	the	DET
inlawrev-3405	764	37	clandestine	clandestine	ADJ
inlawrev-3405	764	38	nature	nature	NOUN
inlawrev-3405	764	39	of	of	ADP
inlawrev-3405	764	40	a	a	DET
inlawrev-3405	764	41	criminal	criminal	ADJ
inlawrev-3405	764	42	conspiracy	conspiracy	NOUN
inlawrev-3405	764	43	,	,	PUNCT
inlawrev-3405	764	44	only	only	ADV
inlawrev-3405	764	45	the	the	DET
inlawrev-3405	764	46	conspirators	conspirator	NOUN
inlawrev-3405	764	47	themselves	themselves	PRON
inlawrev-3405	764	48	can	can	AUX
inlawrev-3405	764	49	know	know	VERB
inlawrev-3405	764	50	the	the	DET
inlawrev-3405	764	51	amount	amount	NOUN
inlawrev-3405	764	52	of	of	ADP
inlawrev-3405	764	53	the	the	DET
inlawrev-3405	764	54	income	income	NOUN
inlawrev-3405	764	55	of	of	ADP
inlawrev-3405	764	56	the	the	DET
inlawrev-3405	764	57	conspiracy	conspiracy	NOUN
inlawrev-3405	764	58	and	and	CCONJ
inlawrev-3405	764	59	how	how	SCONJ
inlawrev-3405	764	60	it	it	PRON
inlawrev-3405	764	61	was	be	AUX
inlawrev-3405	764	62	divided	divide	VERB
inlawrev-3405	764	63	.	.	PUNCT
inlawrev-3405	765	1	thus	thus	ADV
inlawrev-3405	765	2	,	,	PUNCT
inlawrev-3405	765	3	the	the	DET
inlawrev-3405	765	4	courts	court	NOUN
inlawrev-3405	765	5	permit	permit	VERB
inlawrev-3405	765	6	a	a	DET
inlawrev-3405	765	7	redundant	redundant	ADJ
inlawrev-3405	765	8	allocation	allocation	NOUN
inlawrev-3405	765	9	of	of	ADP
inlawrev-3405	765	10	all	all	PRON
inlawrev-3405	765	11	of	of	ADP
inlawrev-3405	765	12	the	the	DET
inlawrev-3405	765	13	income	income	NOUN
inlawrev-3405	765	14	from	from	ADP
inlawrev-3405	765	15	the	the	DET
inlawrev-3405	765	16	conspiracy	conspiracy	NOUN
inlawrev-3405	765	17	to	to	ADP
inlawrev-3405	765	18	each	each	DET
inlawrev-3405	765	19	conspirator	conspirator	NOUN
inlawrev-3405	765	20	.	.	PUNCT
inlawrev-3405	765	21	'^^	'^^	PROPN
inlawrev-3405	765	22	because	because	SCONJ
inlawrev-3405	765	23	it	it	PRON
inlawrev-3405	765	24	protects	protect	VERB
inlawrev-3405	765	25	the	the	DET
inlawrev-3405	765	26	service	service	NOUN
inlawrev-3405	765	27	from	from	ADP
inlawrev-3405	765	28	the	the	DET
inlawrev-3405	765	29	"	"	PUNCT
inlawrev-3405	765	30	whipsaw	whipsaw	NOUN
inlawrev-3405	765	31	"	"	PUNCT
inlawrev-3405	765	32	ofeach	ofeach	NOUN
inlawrev-3405	765	33	petitioner	petitioner	NOUN
inlawrev-3405	765	34	claiming	claim	VERB
inlawrev-3405	765	35	"	"	PUNCT
inlawrev-3405	765	36	the	the	DET
inlawrev-3405	765	37	others	other	NOUN
inlawrev-3405	765	38	"	"	PUNCT
inlawrev-3405	765	39	received	receive	VERB
inlawrev-3405	765	40	all	all	PRON
inlawrev-3405	765	41	of	of	ADP
inlawrev-3405	765	42	the	the	DET
inlawrev-3405	765	43	proceeds	proceed	NOUN
inlawrev-3405	765	44	,	,	PUNCT
inlawrev-3405	765	45	this	this	DET
inlawrev-3405	765	46	position	position	NOUN
inlawrev-3405	765	47	is	be	AUX
inlawrev-3405	765	48	sometimes	sometimes	ADV
inlawrev-3405	765	49	called	call	VERB
inlawrev-3405	765	50	the	the	DET
inlawrev-3405	765	51	"	"	PUNCT
inlawrev-3405	765	52	anti	anti	ADJ
inlawrev-3405	765	53	-	-	ADJ
inlawrev-3405	765	54	whipsaw	whipsaw	ADJ
inlawrev-3405	765	55	"	"	PUNCT
inlawrev-3405	765	56	position	position	NOUN
inlawrev-3405	765	57	.	.	PUNCT
inlawrev-3405	766	1	this	this	DET
inlawrev-3405	766	2	redundant	redundant	ADJ
inlawrev-3405	766	3	multi	multi	NOUN
inlawrev-3405	766	4	-	-	NOUN
inlawrev-3405	766	5	allocation	allocation	NOUN
inlawrev-3405	766	6	of	of	ADP
inlawrev-3405	766	7	the	the	DET
inlawrev-3405	766	8	same	same	ADJ
inlawrev-3405	766	9	income	income	NOUN
inlawrev-3405	766	10	,	,	PUNCT
inlawrev-3405	766	11	called	call	VERB
inlawrev-3405	766	12	the	the	DET
inlawrev-3405	766	13	"	"	PUNCT
inlawrev-3405	766	14	protective	protective	ADJ
inlawrev-3405	766	15	position	position	NOUN
inlawrev-3405	766	16	,	,	PUNCT
inlawrev-3405	766	17	"	"	PUNCT
inlawrev-3405	766	18	has	have	AUX
inlawrev-3405	766	19	consistently	consistently	ADV
inlawrev-3405	766	20	been	be	AUX
inlawrev-3405	766	21	upheld	uphold	VERB
inlawrev-3405	766	22	by	by	ADP
inlawrev-3405	766	23	the	the	DET
inlawrev-3405	766	24	courts	court	NOUN
inlawrev-3405	766	25	.	.	PUNCT
inlawrev-3405	767	1	'	'	PUNCT
inlawrev-3405	767	2	^^	^^	PUNCT
inlawrev-3405	767	3	although	although	SCONJ
inlawrev-3405	767	4	the	the	DET
inlawrev-3405	767	5	two	two	NUM
inlawrev-3405	767	6	giongo	giongo	NOUN
inlawrev-3405	767	7	,	,	PUNCT
inlawrev-3405	767	8	did	do	AUX
inlawrev-3405	767	9	not	not	PART
inlawrev-3405	767	10	have	have	VERB
inlawrev-3405	767	11	to	to	PART
inlawrev-3405	767	12	pay	pay	VERB
inlawrev-3405	767	13	any	any	DET
inlawrev-3405	767	14	restitution	restitution	NOUN
inlawrev-3405	767	15	penalty	penalty	NOUN
inlawrev-3405	767	16	.	.	PUNCT
inlawrev-3405	768	1	see	see	VERB
inlawrev-3405	768	2	i	i	PRON
inlawrev-3405	768	3	d.	d.	PROPN
inlawrev-3405	768	4	at	at	ADP
inlawrev-3405	768	5	907	907	NUM
inlawrev-3405	768	6	.	.	PUNCT
inlawrev-3405	769	1	upon	upon	SCONJ
inlawrev-3405	769	2	motion	motion	NOUN
inlawrev-3405	769	3	of	of	ADP
inlawrev-3405	769	4	tlie	tlie	PROPN
inlawrev-3405	769	5	united	united	PROPN
inlawrev-3405	769	6	states	states	PROPN
inlawrev-3405	769	7	attorney	attorney	PROPN
inlawrev-3405	769	8	,	,	PUNCT
inlawrev-3405	769	9	the	the	DET
inlawrev-3405	769	10	district	district	NOUN
inlawrev-3405	769	11	court	court	NOUN
inlawrev-3405	769	12	held	hold	VERB
inlawrev-3405	769	13	each	each	PRON
inlawrev-3405	769	14	of	of	ADP
inlawrev-3405	769	15	the	the	DET
inlawrev-3405	769	16	four	four	NUM
inlawrev-3405	769	17	men	man	NOUN
inlawrev-3405	769	18	convicted	convict	VERB
inlawrev-3405	769	19	to	to	PART
inlawrev-3405	769	20	be	be	AUX
inlawrev-3405	769	21	jointly	jointly	ADV
inlawrev-3405	769	22	and	and	CCONJ
inlawrev-3405	769	23	severally	severally	ADV
inlawrev-3405	769	24	liable	liable	ADJ
inlawrev-3405	769	25	for	for	ADP
inlawrev-3405	769	26	$	$	SYM
inlawrev-3405	769	27	180,700	180,700	NUM
inlawrev-3405	769	28	,	,	PUNCT
inlawrev-3405	769	29	the	the	DET
inlawrev-3405	769	30	entire	entire	ADJ
inlawrev-3405	769	31	sum	sum	NOUN
inlawrev-3405	769	32	that	that	PRON
inlawrev-3405	769	33	the	the	DET
inlawrev-3405	769	34	jury	jury	NOUN
inlawrev-3405	769	35	determined	determine	VERB
inlawrev-3405	769	36	to	to	PART
inlawrev-3405	769	37	be	be	AUX
inlawrev-3405	769	38	the	the	DET
inlawrev-3405	769	39	total	total	ADJ
inlawrev-3405	769	40	fruits	fruit	NOUN
inlawrev-3405	769	41	of	of	ADP
inlawrev-3405	769	42	the	the	DET
inlawrev-3405	769	43	conspiracy	conspiracy	NOUN
inlawrev-3405	769	44	.	.	PUNCT
inlawrev-3405	770	1	see	see	VERB
inlawrev-3405	770	2	i	i	PRON
inlawrev-3405	770	3	d.	d.	PROPN
inlawrev-3405	770	4	at	at	ADP
inlawrev-3405	770	5	909	909	NUM
inlawrev-3405	770	6	(	(	PUNCT
inlawrev-3405	770	7	holding	hold	VERB
inlawrev-3405	770	8	that	that	DET
inlawrev-3405	770	9	joint	joint	ADJ
inlawrev-3405	770	10	and	and	CCONJ
inlawrev-3405	770	11	several	several	ADJ
inlawrev-3405	770	12	liability	liability	NOUN
inlawrev-3405	770	13	on	on	ADP
inlawrev-3405	770	14	gross	gross	ADJ
inlawrev-3405	770	15	proceeds	proceed	NOUN
inlawrev-3405	770	16	of	of	ADP
inlawrev-3405	770	17	conspiracy	conspiracy	NOUN
inlawrev-3405	770	18	is	be	AUX
inlawrev-3405	770	19	consistent	consistent	ADJ
inlawrev-3405	770	20	with	with	ADP
inlawrev-3405	770	21	"	"	PUNCT
inlawrev-3405	770	22	statutory	statutory	ADJ
inlawrev-3405	770	23	scheme	scheme	NOUN
inlawrev-3405	770	24	"	"	PUNCT
inlawrev-3405	770	25	of	of	ADP
inlawrev-3405	770	26	rico	rico	PROPN
inlawrev-3405	770	27	)	)	PUNCT
inlawrev-3405	770	28	.	.	PUNCT
inlawrev-3405	771	1	it	it	PRON
inlawrev-3405	771	2	would	would	AUX
inlawrev-3405	771	3	seem	seem	VERB
inlawrev-3405	771	4	that	that	SCONJ
inlawrev-3405	771	5	a	a	DET
inlawrev-3405	771	6	minor	minor	ADJ
inlawrev-3405	771	7	conspirator	conspirator	NOUN
inlawrev-3405	771	8	(	(	PUNCT
inlawrev-3405	771	9	like	like	INTJ
inlawrev-3405	771	10	giongo	giongo	NOUN
inlawrev-3405	771	11	)	)	PUNCT
inlawrev-3405	771	12	who	who	PRON
inlawrev-3405	771	13	was	be	AUX
inlawrev-3405	771	14	found	find	VERB
inlawrev-3405	771	15	by	by	ADP
inlawrev-3405	771	16	the	the	DET
inlawrev-3405	771	17	jury	jury	NOUN
inlawrev-3405	771	18	to	to	PART
inlawrev-3405	771	19	have	have	VERB
inlawrev-3405	771	20	a	a	DET
inlawrev-3405	771	21	zero	zero	NUM
inlawrev-3405	771	22	restitution	restitution	NOUN
inlawrev-3405	771	23	penalty	penalty	NOUN
inlawrev-3405	771	24	,	,	PUNCT
inlawrev-3405	771	25	and	and	CCONJ
inlawrev-3405	771	26	the	the	DET
inlawrev-3405	771	27	amount	amount	NOUN
inlawrev-3405	771	28	ofwhose	ofwhose	ADJ
inlawrev-3405	771	29	penalty	penalty	NOUN
inlawrev-3405	771	30	was	be	AUX
inlawrev-3405	771	31	remolded	remold	VERB
inlawrev-3405	771	32	by	by	ADP
inlawrev-3405	771	33	the	the	DET
inlawrev-3405	771	34	court	court	NOUN
inlawrev-3405	771	35	to	to	PART
inlawrev-3405	771	36	create	create	VERB
inlawrev-3405	771	37	full	full	ADJ
inlawrev-3405	771	38	joint	joint	ADJ
inlawrev-3405	771	39	and	and	CCONJ
inlawrev-3405	771	40	several	several	ADJ
inlawrev-3405	771	41	liability	liability	NOUN
inlawrev-3405	771	42	,	,	PUNCT
inlawrev-3405	771	43	has	have	AUX
inlawrev-3405	771	44	had	have	AUX
inlawrev-3405	771	45	his	his	PRON
inlawrev-3405	771	46	eighth	eighth	ADJ
inlawrev-3405	771	47	amendment	amendment	NOUN
inlawrev-3405	771	48	rights	right	NOUN
inlawrev-3405	771	49	abridged	abridge	VERB
inlawrev-3405	771	50	under	under	ADP
inlawrev-3405	771	51	sarbello	sarbello	PROPN
inlawrev-3405	771	52	.	.	PUNCT
inlawrev-3405	772	1	see	see	VERB
inlawrev-3405	772	2	i	i	PRON
inlawrev-3405	772	3	d.	d.	PROPN
inlawrev-3405	772	4	apparently	apparently	ADV
inlawrev-3405	772	5	the	the	DET
inlawrev-3405	772	6	eighth	eighth	ADJ
inlawrev-3405	772	7	amendment	amendment	NOUN
inlawrev-3405	772	8	issue	issue	NOUN
inlawrev-3405	772	9	was	be	AUX
inlawrev-3405	772	10	not	not	PART
inlawrev-3405	772	11	presented	present	VERB
inlawrev-3405	772	12	on	on	ADP
inlawrev-3405	772	13	appeal	appeal	NOUN
inlawrev-3405	772	14	in	in	ADP
inlawrev-3405	772	15	wilson	wilson	PROPN
inlawrev-3405	772	16	,	,	PUNCT
inlawrev-3405	772	17	because	because	SCONJ
inlawrev-3405	772	18	nothing	nothing	PRON
inlawrev-3405	772	19	in	in	ADP
inlawrev-3405	772	20	the	the	DET
inlawrev-3405	772	21	third	third	ADJ
inlawrev-3405	772	22	circuit	circuit	NOUN
inlawrev-3405	772	23	's	's	PART
inlawrev-3405	772	24	decision	decision	NOUN
inlawrev-3405	772	25	reflects	reflect	VERB
inlawrev-3405	772	26	this	this	DET
inlawrev-3405	772	27	issue	issue	NOUN
inlawrev-3405	772	28	being	be	AUX
inlawrev-3405	772	29	raised	raise	VERB
inlawrev-3405	772	30	.	.	PUNCT
inlawrev-3405	773	1	since	since	SCONJ
inlawrev-3405	773	2	sarbello	sarbello	PROPN
inlawrev-3405	773	3	was	be	AUX
inlawrev-3405	773	4	decided	decide	VERB
inlawrev-3405	773	5	by	by	ADP
inlawrev-3405	773	6	the	the	DET
inlawrev-3405	773	7	same	same	ADJ
inlawrev-3405	773	8	court	court	NOUN
inlawrev-3405	773	9	three	three	NUM
inlawrev-3405	773	10	years	year	NOUN
inlawrev-3405	773	11	later	later	ADV
inlawrev-3405	773	12	,	,	PUNCT
inlawrev-3405	773	13	the	the	DET
inlawrev-3405	773	14	argument	argument	NOUN
inlawrev-3405	773	15	,	,	PUNCT
inlawrev-3405	773	16	if	if	SCONJ
inlawrev-3405	773	17	made	make	VERB
inlawrev-3405	773	18	in	in	ADP
inlawrev-3405	773	19	wilson	wilson	PROPN
inlawrev-3405	773	20	on	on	ADP
inlawrev-3405	773	21	giongo	giongo	PROPN
inlawrev-3405	773	22	'	'	PART
inlawrev-3405	773	23	s	s	PROPN
inlawrev-3405	773	24	behalf	behalf	NOUN
inlawrev-3405	773	25	,	,	PUNCT
inlawrev-3405	773	26	might	might	AUX
inlawrev-3405	773	27	have	have	AUX
inlawrev-3405	773	28	prevailed	prevail	VERB
inlawrev-3405	773	29	.	.	PUNCT
inlawrev-3405	774	1	of	of	ADP
inlawrev-3405	774	2	course	course	NOUN
inlawrev-3405	774	3	,	,	PUNCT
inlawrev-3405	774	4	the	the	DET
inlawrev-3405	774	5	eighth	eighth	ADJ
inlawrev-3405	774	6	amendment	amendment	NOUN
inlawrev-3405	774	7	's	's	PART
inlawrev-3405	774	8	effect	effect	NOUN
inlawrev-3405	774	9	on	on	ADP
inlawrev-3405	774	10	the	the	DET
inlawrev-3405	774	11	rico	rico	PROPN
inlawrev-3405	774	12	restitution	restitution	NOUN
inlawrev-3405	774	13	penalty	penalty	NOUN
inlawrev-3405	774	14	was	be	AUX
inlawrev-3405	774	15	not	not	PART
inlawrev-3405	774	16	relevant	relevant	ADJ
inlawrev-3405	774	17	in	in	ADP
inlawrev-3405	774	18	the	the	DET
inlawrev-3405	774	19	civil	civil	ADJ
inlawrev-3405	774	20	fraud	fraud	NOUN
inlawrev-3405	774	21	case	case	NOUN
inlawrev-3405	774	22	.	.	PUNCT
inlawrev-3405	775	1	see	see	VERB
inlawrev-3405	775	2	ryan	ryan	PROPN
inlawrev-3405	775	3	v.	v.	PROPN
inlawrev-3405	775	4	commissioner	commissioner	PROPN
inlawrev-3405	775	5	,	,	PUNCT
inlawrev-3405	775	6	75	75	NUM
inlawrev-3405	775	7	t.c.m	t.c.m	NOUN
inlawrev-3405	775	8	.	.	PUNCT
inlawrev-3405	776	1	(	(	PUNCT
inlawrev-3405	776	2	cch	cch	NOUN
inlawrev-3405	776	3	)	)	PUNCT
inlawrev-3405	776	4	1778	1778	NUM
inlawrev-3405	776	5	(	(	PUNCT
inlawrev-3405	776	6	1998	1998	NUM
inlawrev-3405	776	7	)	)	PUNCT
inlawrev-3405	776	8	.	.	PUNCT
inlawrev-3405	777	1	1	1	NUM
inlawrev-3405	777	2	60	60	NUM
inlawrev-3405	777	3	.	.	PUNCT
inlawrev-3405	778	1	see	see	VERB
inlawrev-3405	778	2	sarbello	sarbello	PROPN
inlawrev-3405	778	3	,	,	PUNCT
inlawrev-3405	778	4	985	985	NUM
inlawrev-3405	778	5	f.2d	f.2d	X
inlawrev-3405	778	6	at	at	ADP
inlawrev-3405	778	7	724	724	NUM
inlawrev-3405	778	8	(	(	PUNCT
inlawrev-3405	778	9	differentiating	differentiate	VERB
inlawrev-3405	778	10	minor	minor	ADJ
inlawrev-3405	778	11	conspirator	conspirator	NOUN
inlawrev-3405	778	12	's	's	PART
inlawrev-3405	778	13	role	role	NOUN
inlawrev-3405	778	14	from	from	ADP
inlawrev-3405	778	15	that	that	DET
inlawrev-3405	778	16	ofmajor	ofmajor	ADJ
inlawrev-3405	778	17	conspirator	conspirator	NOUN
inlawrev-3405	778	18	in	in	ADP
inlawrev-3405	778	19	determining	determine	VERB
inlawrev-3405	778	20	the	the	DET
inlawrev-3405	778	21	restitution	restitution	NOUN
inlawrev-3405	778	22	-	-	PUNCT
inlawrev-3405	778	23	forfeiture	forfeiture	NOUN
inlawrev-3405	778	24	penalty	penalty	NOUN
inlawrev-3405	778	25	underrico	underrico	NOUN
inlawrev-3405	778	26	after	after	ADP
inlawrev-3405	778	27	conviction	conviction	NOUN
inlawrev-3405	778	28	in	in	ADP
inlawrev-3405	778	29	criminal	criminal	ADJ
inlawrev-3405	778	30	case	case	NOUN
inlawrev-3405	778	31	)	)	PUNCT
inlawrev-3405	778	32	;	;	PUNCT
inlawrev-3405	778	33	cipparone	cipparone	NOUN
inlawrev-3405	778	34	v.	v.	PROPN
inlawrev-3405	778	35	commissioner	commissioner	NOUN
inlawrev-3405	778	36	,	,	PUNCT
inlawrev-3405	778	37	49	49	NUM
inlawrev-3405	778	38	t.c.m	t.c.m	NOUN
inlawrev-3405	778	39	.	.	PUNCT
inlawrev-3405	779	1	(	(	PUNCT
inlawrev-3405	779	2	cch	cch	NOUN
inlawrev-3405	779	3	)	)	PUNCT
inlawrev-3405	779	4	1492	1492	NUM
inlawrev-3405	779	5	,	,	PUNCT
inlawrev-3405	779	6	1498	1498	NUM
inlawrev-3405	779	7	-	-	SYM
inlawrev-3405	779	8	1500	1500	NUM
inlawrev-3405	779	9	(	(	PUNCT
inlawrev-3405	779	10	1985	1985	NUM
inlawrev-3405	779	11	)	)	PUNCT
inlawrev-3405	779	12	(	(	PUNCT
inlawrev-3405	779	13	same	same	ADJ
inlawrev-3405	779	14	,	,	PUNCT
inlawrev-3405	779	15	in	in	ADP
inlawrev-3405	779	16	a	a	DET
inlawrev-3405	779	17	civil	civil	ADJ
inlawrev-3405	779	18	case	case	NOUN
inlawrev-3405	779	19	)	)	PUNCT
inlawrev-3405	779	20	.	.	PUNCT
inlawrev-3405	780	1	161	161	NUM
inlawrev-3405	780	2	.	.	PUNCT
inlawrev-3405	781	1	see	see	VERB
inlawrev-3405	781	2	infra	infra	NOUN
inlawrev-3405	781	3	part	part	NOUN
inlawrev-3405	781	4	vii	vii	PROPN
inlawrev-3405	781	5	for	for	ADP
inlawrev-3405	781	6	an	an	DET
inlawrev-3405	781	7	analysis	analysis	NOUN
inlawrev-3405	781	8	of	of	ADP
inlawrev-3405	781	9	the	the	DET
inlawrev-3405	781	10	"	"	PUNCT
inlawrev-3405	781	11	protective	protective	ADJ
inlawrev-3405	781	12	position	position	NOUN
inlawrev-3405	781	13	.	.	PUNCT
inlawrev-3405	781	14	"	"	PUNCT
inlawrev-3405	782	1	162	162	NUM
inlawrev-3405	782	2	.	.	PUNCT
inlawrev-3405	783	1	see	see	VERB
inlawrev-3405	783	2	arouth	arouth	PROPN
inlawrev-3405	783	3	v.	v.	PROPN
inlawrev-3405	783	4	commissioner	commissioner	NOUN
inlawrev-3405	783	5	,	,	PUNCT
inlawrev-3405	783	6	64	64	NUM
inlawrev-3405	783	7	t.c.m	t.c.m	NOUN
inlawrev-3405	783	8	.	.	PUNCT
inlawrev-3405	784	1	(	(	PUNCT
inlawrev-3405	784	2	cch	cch	NOUN
inlawrev-3405	784	3	)	)	PUNCT
inlawrev-3405	784	4	1390	1390	NUM
inlawrev-3405	784	5	(	(	PUNCT
inlawrev-3405	784	6	1992	1992	NUM
inlawrev-3405	784	7	)	)	PUNCT
inlawrev-3405	784	8	(	(	PUNCT
inlawrev-3405	784	9	allowing	allow	VERB
inlawrev-3405	784	10	commissioner	commissioner	NOUN
inlawrev-3405	784	11	to	to	PART
inlawrev-3405	784	12	take	take	VERB
inlawrev-3405	784	13	protective	protective	ADJ
inlawrev-3405	784	14	position	position	NOUN
inlawrev-3405	784	15	regarding	regard	VERB
inlawrev-3405	784	16	prescription	prescription	NOUN
inlawrev-3405	784	17	drug	drug	NOUN
inlawrev-3405	784	18	conspiracy	conspiracy	NOUN
inlawrev-3405	784	19	)	)	PUNCT
inlawrev-3405	784	20	.	.	PUNCT
inlawrev-3405	785	1	the	the	DET
inlawrev-3405	785	2	court	court	NOUN
inlawrev-3405	785	3	permitted	permit	VERB
inlawrev-3405	785	4	the	the	DET
inlawrev-3405	785	5	protective	protective	ADJ
inlawrev-3405	785	6	position	position	NOUN
inlawrev-3405	785	7	until	until	SCONJ
inlawrev-3405	785	8	further	further	ADJ
inlawrev-3405	785	9	information	information	NOUN
inlawrev-3405	785	10	was	be	AUX
inlawrev-3405	785	11	uncovered	uncover	VERB
inlawrev-3405	785	12	;	;	PUNCT
inlawrev-3405	785	13	when	when	SCONJ
inlawrev-3405	785	14	no	no	DET
inlawrev-3405	785	15	records	record	NOUN
inlawrev-3405	785	16	or	or	CCONJ
inlawrev-3405	785	17	reliable	reliable	ADJ
inlawrev-3405	785	18	testimony	testimony	NOUN
inlawrev-3405	785	19	were	be	AUX
inlawrev-3405	785	20	uncovered	uncover	VERB
inlawrev-3405	785	21	regarding	regard	VERB
inlawrev-3405	785	22	the	the	DET
inlawrev-3405	785	23	conspirators	conspirator	NOUN
inlawrev-3405	785	24	'	'	PART
inlawrev-3405	785	25	division	division	NOUN
inlawrev-3405	785	26	of	of	ADP
inlawrev-3405	785	27	income	income	NOUN
inlawrev-3405	785	28	,	,	PUNCT
inlawrev-3405	785	29	the	the	DET
inlawrev-3405	785	30	court	court	NOUN
inlawrev-3405	785	31	determined	determine	VERB
inlawrev-3405	785	32	that	that	SCONJ
inlawrev-3405	785	33	it	it	PRON
inlawrev-3405	785	34	was	be	AUX
inlawrev-3405	785	35	"	"	PUNCT
inlawrev-3405	785	36	appropriate	appropriate	ADJ
inlawrev-3405	785	37	to	to	PART
inlawrev-3405	785	38	approximate	approximate	VERB
inlawrev-3405	785	39	the	the	DET
inlawrev-3405	785	40	respective	respective	ADJ
inlawrev-3405	785	41	percentages	percentage	NOUN
inlawrev-3405	785	42	of	of	ADP
inlawrev-3405	785	43	the	the	DET
inlawrev-3405	785	44	sales	sale	NOUN
inlawrev-3405	785	45	proceeds	proceed	VERB
inlawrev-3405	785	46	that	that	SCONJ
inlawrev-3405	785	47	each	each	DET
inlawrev-3405	785	48	petitioner	petitioner	NOUN
inlawrev-3405	785	49	received	receive	VERB
inlawrev-3405	785	50	.	.	PUNCT
inlawrev-3405	785	51	"	"	PUNCT
inlawrev-3405	786	1	i	i	PRON
inlawrev-3405	786	2	d.	d.	PROPN
inlawrev-3405	786	3	at	at	ADP
inlawrev-3405	786	4	1395	1395	NUM
inlawrev-3405	786	5	.	.	PUNCT
inlawrev-3405	787	1	the	the	DET
inlawrev-3405	787	2	court	court	NOUN
inlawrev-3405	787	3	eventually	eventually	ADV
inlawrev-3405	787	4	held	hold	VERB
inlawrev-3405	787	5	that	that	SCONJ
inlawrev-3405	787	6	the	the	DET
inlawrev-3405	787	7	income	income	NOUN
inlawrev-3405	787	8	should	should	AUX
inlawrev-3405	787	9	be	be	AUX
inlawrev-3405	787	10	allocated	allocate	VERB
inlawrev-3405	787	11	to	to	ADP
inlawrev-3405	787	12	each	each	DET
inlawrev-3405	787	13	conspirator	conspirator	NOUN
inlawrev-3405	787	14	equally	equally	ADV
inlawrev-3405	787	15	.	.	PUNCT
inlawrev-3405	788	1	see	see	VERB
inlawrev-3405	788	2	i	i	PRON
inlawrev-3405	788	3	d.	d.	PROPN
inlawrev-3405	788	4	the	the	DET
inlawrev-3405	788	5	protective	protective	ADJ
inlawrev-3405	788	6	position	position	NOUN
inlawrev-3405	788	7	is	be	AUX
inlawrev-3405	788	8	discussed	discuss	VERB
inlawrev-3405	788	9	infra	infra	NOUN
inlawrev-3405	788	10	in	in	ADP
inlawrev-3405	788	11	part	part	NOUN
inlawrev-3405	788	12	vii	vii	PROPN
inlawrev-3405	788	13	.	.	PROPN
inlawrev-3405	788	14	163	163	NUM
inlawrev-3405	788	15	.	.	PUNCT
inlawrev-3405	789	1	see	see	VERB
inlawrev-3405	789	2	i	i	PRON
inlawrev-3405	789	3	d.	d.	PROPN
inlawrev-3405	789	4	(	(	PUNCT
inlawrev-3405	789	5	upholding	uphold	VERB
inlawrev-3405	789	6	service	service	NOUN
inlawrev-3405	789	7	's	's	PART
inlawrev-3405	789	8	protective	protective	ADJ
inlawrev-3405	789	9	position	position	NOUN
inlawrev-3405	789	10	)	)	PUNCT
inlawrev-3405	789	11	;	;	PUNCT
inlawrev-3405	789	12	gerardo	gerardo	PROPN
inlawrev-3405	789	13	v.	v.	PROPN
inlawrev-3405	789	14	commissioner	commissioner	PROPN
inlawrev-3405	789	15	,	,	PUNCT
inlawrev-3405	789	16	552	552	NUM
inlawrev-3405	789	17	f.2d	f.2d	SYM
inlawrev-3405	789	18	544	544	NUM
inlawrev-3405	789	19	indiana	indiana	PROPN
inlawrev-3405	789	20	law	law	PROPN
inlawrev-3405	789	21	review	review	NOUN
inlawrev-3405	790	1	[	[	X
inlawrev-3405	790	2	vol	vol	NOUN
inlawrev-3405	790	3	.	.	PUNCT
inlawrev-3405	791	1	33:517	33:517	NUM
inlawrev-3405	791	2	methods	method	NOUN
inlawrev-3405	791	3	most	most	ADV
inlawrev-3405	791	4	often	often	ADV
inlawrev-3405	791	5	used	use	VERB
inlawrev-3405	791	6	do	do	AUX
inlawrev-3405	791	7	not	not	PART
inlawrev-3405	791	8	have	have	VERB
inlawrev-3405	791	9	actual	actual	ADJ
inlawrev-3405	791	10	names	name	NOUN
inlawrev-3405	791	11	,	,	PUNCT
inlawrev-3405	791	12	it	it	PRON
inlawrev-3405	791	13	is	be	AUX
inlawrev-3405	791	14	useful	useful	ADJ
inlawrev-3405	791	15	to	to	PART
inlawrev-3405	791	16	refer	refer	VERB
inlawrev-3405	791	17	to	to	ADP
inlawrev-3405	791	18	them	they	PRON
inlawrev-3405	791	19	as	as	ADP
inlawrev-3405	791	20	the	the	DET
inlawrev-3405	791	21	"	"	PUNCT
inlawrev-3405	791	22	slice	slice	NOUN
inlawrev-3405	791	23	of	of	ADP
inlawrev-3405	791	24	the	the	DET
inlawrev-3405	791	25	pie	pie	NOUN
inlawrev-3405	791	26	"	"	PUNCT
inlawrev-3405	791	27	and	and	CCONJ
inlawrev-3405	791	28	the	the	DET
inlawrev-3405	791	29	"	"	PUNCT
inlawrev-3405	791	30	act	act	NOUN
inlawrev-3405	791	31	-	-	PUNCT
inlawrev-3405	791	32	by	by	ADP
inlawrev-3405	791	33	-	-	PUNCT
inlawrev-3405	791	34	act	act	NOUN
inlawrev-3405	791	35	"	"	PUNCT
inlawrev-3405	791	36	methods	method	NOUN
inlawrev-3405	791	37	.	.	PUNCT
inlawrev-3405	792	1	a.	a.	NOUN
inlawrev-3405	792	2	the	the	DET
inlawrev-3405	792	3	''	''	PUNCT
inlawrev-3405	792	4	slice	slice	NOUN
inlawrev-3405	792	5	ofthe	ofthe	NOUN
inlawrev-3405	792	6	pie	pie	NOUN
inlawrev-3405	792	7	"	"	PUNCT
inlawrev-3405	792	8	approach	approach	NOUN
inlawrev-3405	792	9	ifthe	ifthe	PROPN
inlawrev-3405	792	10	service	service	PROPN
inlawrev-3405	792	11	first	first	ADJ
inlawrev-3405	792	12	attempts	attempt	VERB
inlawrev-3405	792	13	to	to	PART
inlawrev-3405	792	14	prove	prove	VERB
inlawrev-3405	792	15	the	the	DET
inlawrev-3405	792	16	total	total	ADJ
inlawrev-3405	792	17	income	income	NOUN
inlawrev-3405	792	18	ofthe	ofthe	VERB
inlawrev-3405	792	19	illegal	illegal	ADJ
inlawrev-3405	792	20	enterprise	enterprise	NOUN
inlawrev-3405	792	21	and	and	CCONJ
inlawrev-3405	792	22	then	then	ADV
inlawrev-3405	792	23	attempts	attempt	VERB
inlawrev-3405	792	24	to	to	PART
inlawrev-3405	792	25	allocate	allocate	VERB
inlawrev-3405	792	26	that	that	DET
inlawrev-3405	792	27	gross	gross	ADJ
inlawrev-3405	792	28	sum	sum	NOUN
inlawrev-3405	792	29	pro	pro	ADJ
inlawrev-3405	792	30	rata	rata	NOUN
inlawrev-3405	792	31	among	among	ADP
inlawrev-3405	792	32	the	the	DET
inlawrev-3405	792	33	conspirators	conspirator	NOUN
inlawrev-3405	792	34	,	,	PUNCT
inlawrev-3405	792	35	the	the	DET
inlawrev-3405	792	36	protective	protective	ADJ
inlawrev-3405	792	37	position	position	NOUN
inlawrev-3405	792	38	makes	make	VERB
inlawrev-3405	792	39	sense	sense	NOUN
inlawrev-3405	792	40	.	.	PUNCT
inlawrev-3405	793	1	^^	^^	PUNCT
inlawrev-3405	794	1	once	once	ADV
inlawrev-3405	794	2	the	the	DET
inlawrev-3405	794	3	size	size	NOUN
inlawrev-3405	794	4	ofthe	ofthe	VERB
inlawrev-3405	794	5	total	total	ADJ
inlawrev-3405	794	6	"	"	PUNCT
inlawrev-3405	794	7	pie	pie	NOUN
inlawrev-3405	794	8	"	"	PUNCT
inlawrev-3405	794	9	is	be	AUX
inlawrev-3405	794	10	determined	determine	VERB
inlawrev-3405	794	11	,	,	PUNCT
inlawrev-3405	794	12	there	there	PRON
inlawrev-3405	794	13	is	be	VERB
inlawrev-3405	794	14	a	a	DET
inlawrev-3405	794	15	zero	zero	NUM
inlawrev-3405	794	16	-	-	PUNCT
inlawrev-3405	794	17	sum	sum	NOUN
inlawrev-3405	794	18	conflict	conflict	NOUN
inlawrev-3405	794	19	among	among	ADP
inlawrev-3405	794	20	the	the	DET
inlawrev-3405	794	21	conspirators	conspirator	NOUN
inlawrev-3405	794	22	.	.	PUNCT
inlawrev-3405	795	1	ifone	ifone	NOUN
inlawrev-3405	795	2	conspirator	conspirator	NOUN
inlawrev-3405	795	3	proves	prove	VERB
inlawrev-3405	795	4	his	his	PRON
inlawrev-3405	795	5	share	share	NOUN
inlawrev-3405	795	6	ofthe	ofthe	NOUN
inlawrev-3405	795	7	profits	profit	NOUN
inlawrev-3405	795	8	ofthe	ofthe	PRON
inlawrev-3405	795	9	entire	entire	ADJ
inlawrev-3405	795	10	illicit	illicit	ADJ
inlawrev-3405	795	11	conspiracy	conspiracy	NOUN
inlawrev-3405	795	12	was	be	AUX
inlawrev-3405	795	13	less	less	ADJ
inlawrev-3405	795	14	than	than	ADP
inlawrev-3405	795	15	that	that	PRON
inlawrev-3405	795	16	asserted	assert	VERB
inlawrev-3405	795	17	by	by	ADP
inlawrev-3405	795	18	the	the	DET
inlawrev-3405	795	19	service	service	NOUN
inlawrev-3405	795	20	,	,	PUNCT
inlawrev-3405	795	21	of	of	ADP
inlawrev-3405	795	22	necessity	necessity	NOUN
inlawrev-3405	795	23	,	,	PUNCT
inlawrev-3405	795	24	some	some	DET
inlawrev-3405	795	25	other	other	ADJ
inlawrev-3405	795	26	conspirator	conspirator	NOUN
inlawrev-3405	795	27	must	must	AUX
inlawrev-3405	795	28	be	be	AUX
inlawrev-3405	795	29	allocated	allocate	VERB
inlawrev-3405	795	30	that	that	DET
inlawrev-3405	795	31	sum	sum	NOUN
inlawrev-3405	795	32	in	in	ADP
inlawrev-3405	795	33	order	order	NOUN
inlawrev-3405	795	34	to	to	PART
inlawrev-3405	795	35	keep	keep	VERB
inlawrev-3405	795	36	the	the	DET
inlawrev-3405	795	37	size	size	NOUN
inlawrev-3405	795	38	of	of	ADP
inlawrev-3405	795	39	the	the	DET
inlawrev-3405	795	40	pie	pie	NOUN
inlawrev-3405	795	41	constant	constant	ADJ
inlawrev-3405	795	42	.	.	PUNCT
inlawrev-3405	796	1	a	a	DET
inlawrev-3405	796	2	major	major	ADJ
inlawrev-3405	796	3	problem	problem	NOUN
inlawrev-3405	796	4	with	with	ADP
inlawrev-3405	796	5	the	the	DET
inlawrev-3405	796	6	"	"	PUNCT
inlawrev-3405	796	7	size	size	NOUN
inlawrev-3405	796	8	ofthe	ofthe	NOUN
inlawrev-3405	796	9	pie	pie	NOUN
inlawrev-3405	796	10	"	"	PUNCT
inlawrev-3405	796	11	approach	approach	NOUN
inlawrev-3405	796	12	occurs	occur	VERB
inlawrev-3405	796	13	whenever	whenever	SCONJ
inlawrev-3405	796	14	there	there	PRON
inlawrev-3405	796	15	are	be	VERB
inlawrev-3405	796	16	members	member	NOUN
inlawrev-3405	796	17	ofthe	ofthe	ADJ
inlawrev-3405	796	18	conspiracy	conspiracy	NOUN
inlawrev-3405	796	19	who	who	PRON
inlawrev-3405	796	20	were	be	AUX
inlawrev-3405	796	21	not	not	PART
inlawrev-3405	796	22	convicted	convict	VERB
inlawrev-3405	796	23	in	in	ADP
inlawrev-3405	796	24	a	a	DET
inlawrev-3405	796	25	prior	prior	ADJ
inlawrev-3405	796	26	criminal	criminal	ADJ
inlawrev-3405	796	27	fraud	fraud	NOUN
inlawrev-3405	796	28	case	case	NOUN
inlawrev-3405	796	29	,	,	PUNCT
inlawrev-3405	796	30	but	but	CCONJ
inlawrev-3405	796	31	who	who	PRON
inlawrev-3405	796	32	may	may	AUX
inlawrev-3405	796	33	have	have	AUX
inlawrev-3405	796	34	received	receive	VERB
inlawrev-3405	796	35	part	part	NOUN
inlawrev-3405	796	36	ofthe	ofthe	ADJ
inlawrev-3405	796	37	proceeds	proceed	NOUN
inlawrev-3405	796	38	.	.	PUNCT
inlawrev-3405	797	1	there	there	PRON
inlawrev-3405	797	2	can	can	AUX
inlawrev-3405	797	3	be	be	AUX
inlawrev-3405	797	4	unindicted	unindicte	VERB
inlawrev-3405	797	5	co	co	NOUN
inlawrev-3405	797	6	-	-	NOUN
inlawrev-3405	797	7	conspirators	conspirator	NOUN
inlawrev-3405	797	8	,	,	PUNCT
inlawrev-3405	797	9	conspirators	conspirator	NOUN
inlawrev-3405	797	10	who	who	PRON
inlawrev-3405	797	11	were	be	AUX
inlawrev-3405	797	12	tried	try	VERB
inlawrev-3405	797	13	and	and	CCONJ
inlawrev-3405	797	14	found	find	VERB
inlawrev-3405	797	15	not	not	PART
inlawrev-3405	797	16	guilty	guilty	ADJ
inlawrev-3405	797	17	of	of	ADP
inlawrev-3405	797	18	any	any	DET
inlawrev-3405	797	19	rico	rico	NOUN
inlawrev-3405	797	20	or	or	CCONJ
inlawrev-3405	797	21	tax	tax	NOUN
inlawrev-3405	797	22	crimes	crime	NOUN
inlawrev-3405	797	23	,	,	PUNCT
inlawrev-3405	797	24	'	'	PUNCT
inlawrev-3405	797	25	^^	^^	PUNCT
inlawrev-3405	797	26	and	and	CCONJ
inlawrev-3405	797	27	members	member	NOUN
inlawrev-3405	797	28	ofthe	ofthe	ADJ
inlawrev-3405	797	29	conspiracy	conspiracy	NOUN
inlawrev-3405	797	30	who	who	PRON
inlawrev-3405	797	31	cooperated	cooperate	VERB
inlawrev-3405	797	32	with	with	ADP
inlawrev-3405	797	33	the	the	DET
inlawrev-3405	797	34	service	service	NOUN
inlawrev-3405	797	35	giving	give	VERB
inlawrev-3405	797	36	evidence	evidence	NOUN
inlawrev-3405	797	37	against	against	ADP
inlawrev-3405	797	38	their	their	PRON
inlawrev-3405	797	39	co	co	NOUN
inlawrev-3405	797	40	-	-	NOUN
inlawrev-3405	797	41	conspirators.*^^	conspirators.*^^	PRON
inlawrev-3405	797	42	any	any	DET
inlawrev-3405	797	43	or	or	CCONJ
inlawrev-3405	797	44	all	all	PRON
inlawrev-3405	797	45	ofthese	ofthese	ADJ
inlawrev-3405	797	46	conspirators	conspirator	NOUN
inlawrev-3405	797	47	might	might	AUX
inlawrev-3405	797	48	have	have	AUX
inlawrev-3405	797	49	received	receive	VERB
inlawrev-3405	797	50	part	part	NOUN
inlawrev-3405	797	51	ofthe	ofthe	ADJ
inlawrev-3405	797	52	entire	entire	ADJ
inlawrev-3405	797	53	"	"	PUNCT
inlawrev-3405	797	54	pie	pie	NOUN
inlawrev-3405	797	55	,	,	PUNCT
inlawrev-3405	797	56	"	"	PUNCT
inlawrev-3405	797	57	but	but	CCONJ
inlawrev-3405	797	58	if	if	SCONJ
inlawrev-3405	797	59	no	no	DET
inlawrev-3405	797	60	statutory	statutory	ADJ
inlawrev-3405	797	61	notice	notice	NOUN
inlawrev-3405	797	62	had	have	AUX
inlawrev-3405	797	63	been	be	AUX
inlawrev-3405	797	64	issued	issue	VERB
inlawrev-3405	797	65	to	to	ADP
inlawrev-3405	797	66	them	they	PRON
inlawrev-3405	797	67	,	,	PUNCT
inlawrev-3405	797	68	they	they	PRON
inlawrev-3405	797	69	would	would	AUX
inlawrev-3405	797	70	not	not	PART
inlawrev-3405	797	71	be	be	AUX
inlawrev-3405	797	72	subject	subject	ADJ
inlawrev-3405	797	73	to	to	ADP
inlawrev-3405	797	74	the	the	DET
inlawrev-3405	797	75	tax	tax	NOUN
inlawrev-3405	797	76	court	court	NOUN
inlawrev-3405	797	77	's	's	PART
inlawrev-3405	797	78	jurisdiction	jurisdiction	NOUN
inlawrev-3405	797	79	.	.	PUNCT
inlawrev-3405	798	1	thus	thus	ADV
inlawrev-3405	798	2	,	,	PUNCT
inlawrev-3405	798	3	there	there	PRON
inlawrev-3405	798	4	could	could	AUX
inlawrev-3405	798	5	be	be	AUX
inlawrev-3405	798	6	some	some	DET
inlawrev-3405	798	7	difficulty	difficulty	NOUN
inlawrev-3405	798	8	in	in	ADP
inlawrev-3405	798	9	using	use	VERB
inlawrev-3405	798	10	this	this	DET
inlawrev-3405	798	11	approach	approach	NOUN
inlawrev-3405	798	12	in	in	ADP
inlawrev-3405	798	13	multi	multi	ADJ
inlawrev-3405	798	14	-	-	ADJ
inlawrev-3405	798	15	party	party	ADJ
inlawrev-3405	798	16	cases	case	NOUN
inlawrev-3405	798	17	where	where	SCONJ
inlawrev-3405	798	18	conspirators	conspirator	NOUN
inlawrev-3405	798	19	other	other	ADJ
inlawrev-3405	798	20	than	than	ADP
inlawrev-3405	798	21	those	those	PRON
inlawrev-3405	798	22	before	before	SCONJ
inlawrev-3405	798	23	the	the	DET
inlawrev-3405	798	24	court	court	NOUN
inlawrev-3405	798	25	possibly	possibly	ADV
inlawrev-3405	798	26	received	receive	VERB
inlawrev-3405	798	27	a	a	DET
inlawrev-3405	798	28	share	share	NOUN
inlawrev-3405	798	29	of	of	ADP
inlawrev-3405	798	30	the	the	DET
inlawrev-3405	798	31	spoils	spoil	NOUN
inlawrev-3405	798	32	.	.	PUNCT
inlawrev-3405	799	1	b.	b.	PROPN
inlawrev-3405	800	1	the	the	DET
inlawrev-3405	800	2	act	act	PROPN
inlawrev-3405	800	3	-	-	PUNCT
inlawrev-3405	800	4	hy	hy	PROPN
inlawrev-3405	800	5	-	-	PUNCT
inlawrev-3405	800	6	act	act	NOUN
inlawrev-3405	800	7	approach	approach	NOUN
inlawrev-3405	800	8	when	when	SCONJ
inlawrev-3405	800	9	many	many	ADJ
inlawrev-3405	800	10	separate	separate	ADJ
inlawrev-3405	800	11	illegal	illegal	ADJ
inlawrev-3405	800	12	acts	act	NOUN
inlawrev-3405	800	13	are	be	AUX
inlawrev-3405	800	14	part	part	NOUN
inlawrev-3405	800	15	ofa	ofa	PROPN
inlawrev-3405	800	16	continuing	continue	VERB
inlawrev-3405	800	17	conspiracy	conspiracy	NOUN
inlawrev-3405	800	18	and	and	CCONJ
inlawrev-3405	800	19	each	each	DET
inlawrev-3405	800	20	act	act	NOUN
inlawrev-3405	800	21	possibly	possibly	ADV
inlawrev-3405	800	22	involves	involve	VERB
inlawrev-3405	800	23	different	different	ADJ
inlawrev-3405	800	24	members	member	NOUN
inlawrev-3405	800	25	of	of	ADP
inlawrev-3405	800	26	the	the	DET
inlawrev-3405	800	27	conspiracy	conspiracy	NOUN
inlawrev-3405	800	28	,	,	PUNCT
inlawrev-3405	800	29	the	the	DET
inlawrev-3405	800	30	service	service	NOUN
inlawrev-3405	800	31	may	may	AUX
inlawrev-3405	800	32	attempt	attempt	VERB
inlawrev-3405	800	33	to	to	PART
inlawrev-3405	800	34	prove	prove	VERB
inlawrev-3405	800	35	the	the	DET
inlawrev-3405	800	36	dollar	dollar	NOUN
inlawrev-3405	800	37	sum	sum	NOUN
inlawrev-3405	800	38	taken	take	VERB
inlawrev-3405	800	39	during	during	ADP
inlawrev-3405	800	40	each	each	DET
inlawrev-3405	800	41	illegal	illegal	ADJ
inlawrev-3405	800	42	act	act	NOUN
inlawrev-3405	800	43	,	,	PUNCT
inlawrev-3405	800	44	and	and	CCONJ
inlawrev-3405	800	45	how	how	SCONJ
inlawrev-3405	800	46	the	the	DET
inlawrev-3405	800	47	conspirators	conspirator	NOUN
inlawrev-3405	800	48	divided	divide	VERB
inlawrev-3405	800	49	the	the	DET
inlawrev-3405	800	50	income	income	NOUN
inlawrev-3405	800	51	from	from	ADP
inlawrev-3405	800	52	each	each	DET
inlawrev-3405	800	53	ofthose	ofthose	NOUN
inlawrev-3405	800	54	separate	separate	ADJ
inlawrev-3405	800	55	illegal	illegal	ADJ
inlawrev-3405	800	56	acts.*^^	acts.*^^	ADV
inlawrev-3405	800	57	the	the	DET
inlawrev-3405	800	58	tax	tax	NOUN
inlawrev-3405	800	59	court	court	NOUN
inlawrev-3405	800	60	then	then	ADV
inlawrev-3405	800	61	follows	follow	VERB
inlawrev-3405	800	62	the	the	DET
inlawrev-3405	800	63	evidence	evidence	NOUN
inlawrev-3405	800	64	presented	present	VERB
inlawrev-3405	800	65	,	,	PUNCT
inlawrev-3405	800	66	focusing	focus	VERB
inlawrev-3405	800	67	upon	upon	SCONJ
inlawrev-3405	800	68	each	each	DET
inlawrev-3405	800	69	separate	separate	ADJ
inlawrev-3405	800	70	549	549	NUM
inlawrev-3405	800	71	,	,	PUNCT
inlawrev-3405	800	72	555	555	NUM
inlawrev-3405	800	73	(	(	PUNCT
inlawrev-3405	800	74	5th	5th	ADJ
inlawrev-3405	800	75	cir	cir	NOUN
inlawrev-3405	800	76	.	.	PUNCT
inlawrev-3405	800	77	1977	1977	NUM
inlawrev-3405	800	78	)	)	PUNCT
inlawrev-3405	800	79	(	(	PUNCT
inlawrev-3405	800	80	permitting	permit	VERB
inlawrev-3405	800	81	"	"	PUNCT
inlawrev-3405	800	82	inconsistent	inconsistent	ADJ
inlawrev-3405	800	83	,	,	PUNCT
inlawrev-3405	800	84	alternative	alternative	ADJ
inlawrev-3405	800	85	assessments	assessment	NOUN
inlawrev-3405	800	86	"	"	PUNCT
inlawrev-3405	800	87	ifeach	ifeach	NOUN
inlawrev-3405	800	88	has	have	VERB
inlawrev-3405	800	89	an	an	DET
inlawrev-3405	800	90	accepted	accept	VERB
inlawrev-3405	800	91	legal	legal	ADJ
inlawrev-3405	800	92	basis	basis	NOUN
inlawrev-3405	800	93	)	)	PUNCT
inlawrev-3405	800	94	;	;	PUNCT
inlawrev-3405	800	95	stone	stone	NOUN
inlawrev-3405	800	96	v.	v.	PROPN
inlawrev-3405	800	97	united	united	PROPN
inlawrev-3405	800	98	states	states	PROPN
inlawrev-3405	800	99	,	,	PUNCT
inlawrev-3405	800	100	405	405	NUM
inlawrev-3405	800	101	f.	f.	PROPN
inlawrev-3405	800	102	supp	supp	PROPN
inlawrev-3405	800	103	.	.	PUNCT
inlawrev-3405	801	1	642	642	NUM
inlawrev-3405	801	2	,	,	PUNCT
inlawrev-3405	801	3	649	649	NUM
inlawrev-3405	801	4	(	(	PUNCT
inlawrev-3405	801	5	s.d	s.d	PROPN
inlawrev-3405	801	6	.	.	PROPN
inlawrev-3405	801	7	n.y	n.y	PROPN
inlawrev-3405	801	8	.	.	PROPN
inlawrev-3405	801	9	1975	1975	NUM
inlawrev-3405	801	10	)	)	PUNCT
inlawrev-3405	801	11	(	(	PUNCT
inlawrev-3405	801	12	same	same	ADJ
inlawrev-3405	801	13	)	)	PUNCT
inlawrev-3405	801	14	.	.	PUNCT
inlawrev-3405	802	1	164	164	NUM
inlawrev-3405	802	2	.	.	PUNCT
inlawrev-3405	803	1	often	often	ADV
inlawrev-3405	803	2	the	the	DET
inlawrev-3405	803	3	service	service	NOUN
inlawrev-3405	803	4	will	will	AUX
inlawrev-3405	803	5	attempt	attempt	VERB
inlawrev-3405	803	6	to	to	PART
inlawrev-3405	803	7	prove	prove	VERB
inlawrev-3405	803	8	the	the	DET
inlawrev-3405	803	9	total	total	ADJ
inlawrev-3405	803	10	proceeds	proceed	NOUN
inlawrev-3405	803	11	of	of	ADP
inlawrev-3405	803	12	the	the	DET
inlawrev-3405	803	13	rico	rico	PROPN
inlawrev-3405	803	14	enterprise	enterprise	NOUN
inlawrev-3405	803	15	,	,	PUNCT
inlawrev-3405	803	16	and	and	CCONJ
inlawrev-3405	803	17	then	then	ADV
inlawrev-3405	803	18	assert	assert	VERB
inlawrev-3405	803	19	relatively	relatively	ADV
inlawrev-3405	803	20	equal	equal	ADJ
inlawrev-3405	803	21	allocations	allocation	NOUN
inlawrev-3405	803	22	to	to	ADP
inlawrev-3405	803	23	each	each	DET
inlawrev-3405	803	24	conspirator	conspirator	NOUN
inlawrev-3405	803	25	.	.	PUNCT
inlawrev-3405	804	1	this	this	PRON
inlawrev-3405	804	2	makes	make	VERB
inlawrev-3405	804	3	sense	sense	NOUN
inlawrev-3405	804	4	when	when	SCONJ
inlawrev-3405	804	5	all	all	DET
inlawrev-3405	804	6	conspirators	conspirator	NOUN
inlawrev-3405	804	7	are	be	AUX
inlawrev-3405	804	8	relatively	relatively	ADV
inlawrev-3405	804	9	equal	equal	ADJ
inlawrev-3405	804	10	"	"	PUNCT
inlawrev-3405	804	11	partners	partner	NOUN
inlawrev-3405	804	12	.	.	PUNCT
inlawrev-3405	804	13	"	"	PUNCT
inlawrev-3405	805	1	in	in	ADP
inlawrev-3405	805	2	cases	case	NOUN
inlawrev-3405	805	3	where	where	SCONJ
inlawrev-3405	805	4	there	there	PRON
inlawrev-3405	805	5	were	be	VERB
inlawrev-3405	805	6	many	many	ADJ
inlawrev-3405	805	7	separate	separate	ADJ
inlawrev-3405	805	8	fraudulent	fraudulent	ADJ
inlawrev-3405	805	9	acts	act	NOUN
inlawrev-3405	805	10	,	,	PUNCT
inlawrev-3405	805	11	the	the	DET
inlawrev-3405	805	12	service	service	NOUN
inlawrev-3405	805	13	may	may	AUX
inlawrev-3405	805	14	adopt	adopt	VERB
inlawrev-3405	805	15	the	the	DET
inlawrev-3405	805	16	act	act	NOUN
inlawrev-3405	805	17	-	-	PUNCT
inlawrev-3405	805	18	by	by	ADP
inlawrev-3405	805	19	-	-	PUNCT
inlawrev-3405	805	20	act	act	NOUN
inlawrev-3405	805	21	approach	approach	NOUN
inlawrev-3405	805	22	,	,	PUNCT
inlawrev-3405	805	23	attempting	attempt	VERB
inlawrev-3405	805	24	to	to	PART
inlawrev-3405	805	25	determine	determine	VERB
inlawrev-3405	805	26	the	the	DET
inlawrev-3405	805	27	profits	profit	NOUN
inlawrev-3405	805	28	from	from	ADP
inlawrev-3405	805	29	each	each	DET
inlawrev-3405	805	30	act	act	NOUN
inlawrev-3405	805	31	separately	separately	ADV
inlawrev-3405	805	32	and	and	CCONJ
inlawrev-3405	805	33	dividing	divide	VERB
inlawrev-3405	805	34	those	those	DET
inlawrev-3405	805	35	proceeds	proceed	NOUN
inlawrev-3405	805	36	among	among	ADP
inlawrev-3405	805	37	the	the	DET
inlawrev-3405	805	38	conspirators	conspirator	NOUN
inlawrev-3405	805	39	act	act	PROPN
inlawrev-3405	805	40	-	-	PUNCT
inlawrev-3405	805	41	by	by	ADP
inlawrev-3405	805	42	-	-	PUNCT
inlawrev-3405	805	43	act	act	NOUN
inlawrev-3405	805	44	as	as	SCONJ
inlawrev-3405	805	45	the	the	DET
inlawrev-3405	805	46	findings	finding	NOUN
inlawrev-3405	805	47	offact	offact	NOUN
inlawrev-3405	805	48	indicate	indicate	VERB
inlawrev-3405	805	49	.	.	PUNCT
inlawrev-3405	806	1	see	see	VERB
inlawrev-3405	806	2	ryan	ryan	PROPN
inlawrev-3405	806	3	v.	v.	PROPN
inlawrev-3405	806	4	commissioner	commissioner	PROPN
inlawrev-3405	806	5	,	,	PUNCT
inlawrev-3405	806	6	75	75	NUM
inlawrev-3405	806	7	t.c.m	t.c.m	NOUN
inlawrev-3405	806	8	.	.	PUNCT
inlawrev-3405	807	1	(	(	PUNCT
inlawrev-3405	807	2	cch	cch	NOUN
inlawrev-3405	807	3	)	)	PUNCT
inlawrev-3405	807	4	1778	1778	NUM
inlawrev-3405	807	5	,	,	PUNCT
inlawrev-3405	807	6	1788	1788	NUM
inlawrev-3405	807	7	-	-	SYM
inlawrev-3405	807	8	97	97	NUM
inlawrev-3405	807	9	(	(	PUNCT
inlawrev-3405	807	10	1998	1998	NUM
inlawrev-3405	807	11	)	)	PUNCT
inlawrev-3405	807	12	.	.	PUNCT
inlawrev-3405	808	1	165	165	NUM
inlawrev-3405	808	2	.	.	PUNCT
inlawrev-3405	808	3	see	see	VERB
inlawrev-3405	808	4	i	i	PRON
inlawrev-3405	808	5	d.	d.	PROPN
inlawrev-3405	808	6	(	(	PUNCT
inlawrev-3405	808	7	noting	note	VERB
inlawrev-3405	808	8	that	that	SCONJ
inlawrev-3405	808	9	there	there	PRON
inlawrev-3405	808	10	were	be	VERB
inlawrev-3405	808	11	over	over	ADV
inlawrev-3405	808	12	a	a	DET
inlawrev-3405	808	13	dozen	dozen	NOUN
inlawrev-3405	808	14	unindicted	unindicted	ADJ
inlawrev-3405	808	15	co	co	NOUN
inlawrev-3405	808	16	-	-	NOUN
inlawrev-3405	808	17	conspirators	conspirator	NOUN
inlawrev-3405	808	18	involved	involve	VERB
inlawrev-3405	808	19	in	in	ADP
inlawrev-3405	808	20	conspiracy	conspiracy	NOUN
inlawrev-3405	808	21	at	at	ADP
inlawrev-3405	808	22	issue	issue	NOUN
inlawrev-3405	808	23	)	)	PUNCT
inlawrev-3405	808	24	;	;	PUNCT
inlawrev-3405	808	25	see	see	VERB
inlawrev-3405	808	26	also	also	ADV
inlawrev-3405	808	27	johnson	johnson	PROPN
inlawrev-3405	808	28	v.	v.	PROPN
inlawrev-3405	808	29	commissioner	commissioner	PROPN
inlawrev-3405	808	30	,	,	PUNCT
inlawrev-3405	808	31	41	41	NUM
inlawrev-3405	808	32	t.c.m	t.c.m	NOUN
inlawrev-3405	808	33	.	.	PUNCT
inlawrev-3405	809	1	(	(	PUNCT
inlawrev-3405	809	2	cch	cch	NOUN
inlawrev-3405	809	3	)	)	PUNCT
inlawrev-3405	809	4	769	769	NUM
inlawrev-3405	809	5	,	,	PUNCT
inlawrev-3405	809	6	173	173	NUM
inlawrev-3405	809	7	-	-	SYM
inlawrev-3405	809	8	15	15	NUM
inlawrev-3405	809	9	(	(	PUNCT
inlawrev-3405	809	10	1981	1981	NUM
inlawrev-3405	809	11	)	)	PUNCT
inlawrev-3405	809	12	(	(	PUNCT
inlawrev-3405	809	13	finding	find	VERB
inlawrev-3405	809	14	no	no	DET
inlawrev-3405	809	15	fraud	fraud	NOUN
inlawrev-3405	809	16	in	in	ADP
inlawrev-3405	809	17	the	the	DET
inlawrev-3405	809	18	cases	case	NOUN
inlawrev-3405	809	19	of	of	ADP
inlawrev-3405	809	20	unindicted	unindicted	ADJ
inlawrev-3405	809	21	co	co	NOUN
inlawrev-3405	809	22	-	-	NOUN
inlawrev-3405	809	23	conspirators	conspirator	NOUN
inlawrev-3405	809	24	whose	whose	DET
inlawrev-3405	809	25	testimony	testimony	NOUN
inlawrev-3405	809	26	was	be	AUX
inlawrev-3405	809	27	not	not	PART
inlawrev-3405	809	28	believable	believable	ADJ
inlawrev-3405	809	29	)	)	PUNCT
inlawrev-3405	809	30	.	.	PUNCT
inlawrev-3405	810	1	166	166	NUM
inlawrev-3405	810	2	.	.	PUNCT
inlawrev-3405	811	1	in	in	ADP
inlawrev-3405	811	2	ryan	ryan	PROPN
inlawrev-3405	811	3	,	,	PUNCT
inlawrev-3405	811	4	two	two	NUM
inlawrev-3405	811	5	former	former	ADJ
inlawrev-3405	811	6	co	co	NOUN
inlawrev-3405	811	7	-	-	NOUN
inlawrev-3405	811	8	conspirators	conspirator	NOUN
inlawrev-3405	811	9	testified	testify	VERB
inlawrev-3405	811	10	against	against	ADP
inlawrev-3405	811	11	the	the	DET
inlawrev-3405	811	12	petitioners	petitioner	NOUN
inlawrev-3405	811	13	.	.	PUNCT
inlawrev-3405	812	1	see	see	VERB
inlawrev-3405	812	2	ryan	ryan	PROPN
inlawrev-3405	812	3	,	,	PUNCT
inlawrev-3405	812	4	75	75	NUM
inlawrev-3405	812	5	t.c.m	t.c.m	NOUN
inlawrev-3405	812	6	.	.	PUNCT
inlawrev-3405	813	1	at	at	ADP
inlawrev-3405	813	2	1784	1784	NUM
inlawrev-3405	813	3	.	.	PUNCT
inlawrev-3405	814	1	see	see	AUX
inlawrev-3405	814	2	also	also	ADV
inlawrev-3405	814	3	united	united	PROPN
inlawrev-3405	814	4	states	states	PROPN
inlawrev-3405	814	5	v.	v.	PROPN
inlawrev-3405	814	6	register	register	PROPN
inlawrev-3405	814	7	,	,	PUNCT
inlawrev-3405	814	8	496	496	NUM
inlawrev-3405	814	9	f.2d	f.2d	NOUN
inlawrev-3405	814	10	1072	1072	NUM
inlawrev-3405	814	11	(	(	PUNCT
inlawrev-3405	814	12	5th	5th	ADJ
inlawrev-3405	814	13	cir	cir	NOUN
inlawrev-3405	814	14	.	.	PROPN
inlawrev-3405	814	15	1974	1974	NUM
inlawrev-3405	814	16	)	)	PUNCT
inlawrev-3405	814	17	(	(	PUNCT
inlawrev-3405	814	18	involving	involve	VERB
inlawrev-3405	814	19	conspirators	conspirator	NOUN
inlawrev-3405	814	20	who	who	PRON
inlawrev-3405	814	21	turned	turn	VERB
inlawrev-3405	814	22	against	against	ADP
inlawrev-3405	814	23	their	their	PRON
inlawrev-3405	814	24	co	co	NOUN
inlawrev-3405	814	25	-	-	NOUN
inlawrev-3405	814	26	conspirators	conspirator	NOUN
inlawrev-3405	814	27	and	and	CCONJ
inlawrev-3405	814	28	testified	testify	VERB
inlawrev-3405	814	29	at	at	ADP
inlawrev-3405	814	30	their	their	PRON
inlawrev-3405	814	31	trial	trial	NOUN
inlawrev-3405	814	32	)	)	PUNCT
inlawrev-3405	814	33	.	.	PUNCT
inlawrev-3405	815	1	167	167	NUM
inlawrev-3405	815	2	.	.	PUNCT
inlawrev-3405	816	1	see	see	VERB
inlawrev-3405	816	2	ryan	ryan	PROPN
inlawrev-3405	816	3	,	,	PUNCT
inlawrev-3405	816	4	75	75	NUM
inlawrev-3405	816	5	t.c.m	t.c.m	NOUN
inlawrev-3405	816	6	.	.	PUNCT
inlawrev-3405	817	1	(	(	PUNCT
inlawrev-3405	817	2	cch	cch	NOUN
inlawrev-3405	817	3	)	)	PUNCT
inlawrev-3405	817	4	at	at	ADP
inlawrev-3405	817	5	1788	1788	NUM
inlawrev-3405	817	6	-	-	SYM
inlawrev-3405	817	7	97	97	NUM
inlawrev-3405	817	8	(	(	PUNCT
inlawrev-3405	817	9	applying	apply	VERB
inlawrev-3405	817	10	act	act	NOUN
inlawrev-3405	817	11	-	-	PUNCT
inlawrev-3405	817	12	by	by	ADP
inlawrev-3405	817	13	-	-	PUNCT
inlawrev-3405	817	14	act	act	NOUN
inlawrev-3405	817	15	approach	approach	NOUN
inlawrev-3405	817	16	)	)	PUNCT
inlawrev-3405	817	17	.	.	PUNCT
inlawrev-3405	818	1	2000	2000	NUM
inlawrev-3405	818	2	]	]	PUNCT
inlawrev-3405	818	3	critique	critique	NOUN
inlawrev-3405	818	4	of	of	ADP
inlawrev-3405	818	5	the	the	DET
inlawrev-3405	818	6	irs	irs	PROPN
inlawrev-3405	818	7	545	545	NUM
inlawrev-3405	818	8	criminal	criminal	ADJ
inlawrev-3405	818	9	act	act	NOUN
inlawrev-3405	818	10	,	,	PUNCT
inlawrev-3405	818	11	and	and	CCONJ
inlawrev-3405	818	12	determines	determine	VERB
inlawrev-3405	818	13	the	the	DET
inlawrev-3405	818	14	amount	amount	NOUN
inlawrev-3405	818	15	,	,	PUNCT
inlawrev-3405	818	16	if	if	SCONJ
inlawrev-3405	818	17	any	any	PRON
inlawrev-3405	818	18	,	,	PUNCT
inlawrev-3405	818	19	received	receive	VERB
inlawrev-3405	818	20	by	by	ADP
inlawrev-3405	818	21	each	each	DET
inlawrev-3405	818	22	conspirator	conspirator	NOUN
inlawrev-3405	818	23	,	,	PUNCT
inlawrev-3405	818	24	act	act	NOUN
inlawrev-3405	818	25	-	-	PUNCT
inlawrev-3405	818	26	by	by	ADP
inlawrev-3405	818	27	-	-	PUNCT
inlawrev-3405	818	28	act	act	NOUN
inlawrev-3405	818	29	.	.	PUNCT
inlawrev-3405	818	30	'	'	PUNCT
inlawrev-3405	818	31	^^	^^	PUNCT
inlawrev-3405	818	32	the	the	DET
inlawrev-3405	818	33	logic	logic	NOUN
inlawrev-3405	818	34	behind	behind	ADP
inlawrev-3405	818	35	the	the	DET
inlawrev-3405	818	36	protective	protective	ADJ
inlawrev-3405	818	37	position	position	NOUN
inlawrev-3405	818	38	is	be	AUX
inlawrev-3405	818	39	somewhat	somewhat	ADV
inlawrev-3405	818	40	faulty	faulty	ADJ
inlawrev-3405	818	41	in	in	ADP
inlawrev-3405	818	42	act	act	NOUN
inlawrev-3405	818	43	-	-	PUNCT
inlawrev-3405	818	44	by	by	ADP
inlawrev-3405	818	45	-	-	PUNCT
inlawrev-3405	818	46	act	act	NOUN
inlawrev-3405	818	47	cases	case	NOUN
inlawrev-3405	818	48	.	.	PUNCT
inlawrev-3405	819	1	because	because	SCONJ
inlawrev-3405	819	2	there	there	PRON
inlawrev-3405	819	3	is	be	VERB
inlawrev-3405	819	4	no	no	DET
inlawrev-3405	819	5	"	"	PUNCT
inlawrev-3405	819	6	pie	pie	NOUN
inlawrev-3405	819	7	,	,	PUNCT
inlawrev-3405	819	8	"	"	PUNCT
inlawrev-3405	819	9	there	there	PRON
inlawrev-3405	819	10	is	be	VERB
inlawrev-3405	819	11	no	no	DET
inlawrev-3405	819	12	zero	zero	NUM
inlawrev-3405	819	13	-	-	PUNCT
inlawrev-3405	819	14	sum	sum	NOUN
inlawrev-3405	819	15	issue	issue	NOUN
inlawrev-3405	819	16	in	in	ADP
inlawrev-3405	819	17	an	an	DET
inlawrev-3405	819	18	act	act	NOUN
inlawrev-3405	819	19	-	-	PUNCT
inlawrev-3405	819	20	by	by	ADP
inlawrev-3405	819	21	-	-	PUNCT
inlawrev-3405	819	22	act	act	NOUN
inlawrev-3405	819	23	fraud	fraud	NOUN
inlawrev-3405	819	24	case	case	NOUN
inlawrev-3405	819	25	.	.	PUNCT
inlawrev-3405	820	1	instead	instead	ADV
inlawrev-3405	820	2	,	,	PUNCT
inlawrev-3405	820	3	the	the	DET
inlawrev-3405	820	4	court	court	NOUN
inlawrev-3405	820	5	determines	determine	VERB
inlawrev-3405	820	6	a	a	DET
inlawrev-3405	820	7	specific	specific	ADJ
inlawrev-3405	820	8	dollar	dollar	NOUN
inlawrev-3405	820	9	sum	sum	NOUN
inlawrev-3405	820	10	of	of	ADP
inlawrev-3405	820	11	income	income	NOUN
inlawrev-3405	820	12	for	for	ADP
inlawrev-3405	820	13	each	each	DET
inlawrev-3405	820	14	illegal	illegal	ADJ
inlawrev-3405	820	15	event	event	NOUN
inlawrev-3405	820	16	,	,	PUNCT
inlawrev-3405	820	17	and	and	CCONJ
inlawrev-3405	820	18	then	then	ADV
inlawrev-3405	820	19	determines	determine	VERB
inlawrev-3405	820	20	how	how	SCONJ
inlawrev-3405	820	21	much	much	ADJ
inlawrev-3405	820	22	of	of	ADP
inlawrev-3405	820	23	the	the	DET
inlawrev-3405	820	24	income	income	NOUN
inlawrev-3405	820	25	from	from	ADP
inlawrev-3405	820	26	each	each	PRON
inlawrev-3405	820	27	of	of	ADP
inlawrev-3405	820	28	these	these	DET
inlawrev-3405	820	29	events	event	NOUN
inlawrev-3405	820	30	is	be	AUX
inlawrev-3405	820	31	to	to	PART
inlawrev-3405	820	32	be	be	AUX
inlawrev-3405	820	33	allocated	allocate	VERB
inlawrev-3405	820	34	to	to	ADP
inlawrev-3405	820	35	each	each	DET
inlawrev-3405	820	36	conspirator	conspirator	NOUN
inlawrev-3405	820	37	.	.	PUNCT
inlawrev-3405	821	1	'^^	'^^	PROPN
inlawrev-3405	821	2	these	these	PRON
inlawrev-3405	821	3	are	be	AUX
inlawrev-3405	821	4	findings	finding	NOUN
inlawrev-3405	821	5	of	of	ADP
inlawrev-3405	821	6	fact	fact	NOUN
inlawrev-3405	821	7	,	,	PUNCT
inlawrev-3405	821	8	and	and	CCONJ
inlawrev-3405	821	9	can	can	AUX
inlawrev-3405	821	10	not	not	PART
inlawrev-3405	821	11	be	be	AUX
inlawrev-3405	821	12	reversed	reverse	VERB
inlawrev-3405	821	13	on	on	ADP
inlawrev-3405	821	14	appeal	appeal	NOUN
inlawrev-3405	821	15	unless	unless	SCONJ
inlawrev-3405	821	16	clearly	clearly	ADV
inlawrev-3405	821	17	erroneous	erroneous	ADJ
inlawrev-3405	821	18	.	.	PUNCT
inlawrev-3405	821	19	'	'	PUNCT
inlawrev-3405	822	1	^	^	NOUN
inlawrev-3405	822	2	°	°	ADP
inlawrev-3405	822	3	few	few	ADJ
inlawrev-3405	822	4	conspirators	conspirator	NOUN
inlawrev-3405	822	5	can	can	AUX
inlawrev-3405	822	6	effectively	effectively	ADV
inlawrev-3405	822	7	challenge	challenge	VERB
inlawrev-3405	822	8	this	this	DET
inlawrev-3405	822	9	type	type	NOUN
inlawrev-3405	822	10	ofdecision	ofdecision	NOUN
inlawrev-3405	822	11	because	because	SCONJ
inlawrev-3405	822	12	ofthe	ofthe	PRON
inlawrev-3405	822	13	standard	standard	ADJ
inlawrev-3405	822	14	ofreview	ofreview	NOUN
inlawrev-3405	822	15	and	and	CCONJ
inlawrev-3405	822	16	,	,	PUNCT
inlawrev-3405	822	17	therefore	therefore	ADV
inlawrev-3405	822	18	,	,	PUNCT
inlawrev-3405	822	19	the	the	DET
inlawrev-3405	822	20	service	service	NOUN
inlawrev-3405	822	21	's	's	PART
inlawrev-3405	822	22	protective	protective	ADJ
inlawrev-3405	822	23	position	position	NOUN
inlawrev-3405	822	24	is	be	AUX
inlawrev-3405	822	25	unnecessary	unnecessary	ADJ
inlawrev-3405	822	26	.	.	PUNCT
inlawrev-3405	823	1	if	if	SCONJ
inlawrev-3405	823	2	there	there	PRON
inlawrev-3405	823	3	are	be	VERB
inlawrev-3405	823	4	clear	clear	ADJ
inlawrev-3405	823	5	findings	finding	NOUN
inlawrev-3405	823	6	of	of	ADP
inlawrev-3405	823	7	fact	fact	NOUN
inlawrev-3405	823	8	concerning	concern	VERB
inlawrev-3405	823	9	the	the	DET
inlawrev-3405	823	10	amount	amount	NOUN
inlawrev-3405	823	11	of	of	ADP
inlawrev-3405	823	12	money	money	NOUN
inlawrev-3405	823	13	or	or	CCONJ
inlawrev-3405	823	14	property	property	NOUN
inlawrev-3405	823	15	each	each	DET
inlawrev-3405	823	16	conspirator	conspirator	NOUN
inlawrev-3405	823	17	received	receive	VERB
inlawrev-3405	823	18	from	from	ADP
inlawrev-3405	823	19	each	each	DET
inlawrev-3405	823	20	event	event	NOUN
inlawrev-3405	823	21	,	,	PUNCT
inlawrev-3405	823	22	no	no	DET
inlawrev-3405	823	23	protective	protective	ADJ
inlawrev-3405	823	24	position	position	NOUN
inlawrev-3405	823	25	is	be	AUX
inlawrev-3405	823	26	needed	need	VERB
inlawrev-3405	823	27	,	,	PUNCT
inlawrev-3405	823	28	short	short	ADJ
inlawrev-3405	823	29	of	of	ADP
inlawrev-3405	823	30	an	an	DET
inlawrev-3405	823	31	unlikely	unlikely	ADJ
inlawrev-3405	823	32	finding	finding	NOUN
inlawrev-3405	823	33	of	of	ADP
inlawrev-3405	823	34	clearly	clearly	ADV
inlawrev-3405	823	35	erroneous	erroneous	ADJ
inlawrev-3405	823	36	on	on	ADP
inlawrev-3405	823	37	appeal	appeal	NOUN
inlawrev-3405	823	38	.	.	PUNCT
inlawrev-3405	824	1	'^	'^	NOUN
inlawrev-3405	824	2	'	'	PUNCT
inlawrev-3405	824	3	even	even	ADV
inlawrev-3405	824	4	within	within	ADP
inlawrev-3405	824	5	the	the	DET
inlawrev-3405	824	6	act	act	NOUN
inlawrev-3405	824	7	-	-	PUNCT
inlawrev-3405	824	8	by	by	ADP
inlawrev-3405	824	9	-	-	PUNCT
inlawrev-3405	824	10	act	act	NOUN
inlawrev-3405	824	11	approach	approach	NOUN
inlawrev-3405	824	12	,	,	PUNCT
inlawrev-3405	824	13	the	the	DET
inlawrev-3405	824	14	service	service	NOUN
inlawrev-3405	824	15	can	can	AUX
inlawrev-3405	824	16	assert	assert	VERB
inlawrev-3405	824	17	a	a	DET
inlawrev-3405	824	18	series	series	NOUN
inlawrev-3405	824	19	of	of	ADP
inlawrev-3405	824	20	protective	protective	ADJ
inlawrev-3405	824	21	positions	position	NOUN
inlawrev-3405	824	22	.	.	PUNCT
inlawrev-3405	825	1	that	that	PRON
inlawrev-3405	825	2	is	is	ADV
inlawrev-3405	825	3	,	,	PUNCT
inlawrev-3405	825	4	the	the	DET
inlawrev-3405	825	5	service	service	NOUN
inlawrev-3405	825	6	can	can	AUX
inlawrev-3405	825	7	determine	determine	VERB
inlawrev-3405	825	8	the	the	DET
inlawrev-3405	825	9	income	income	NOUN
inlawrev-3405	825	10	generated	generate	VERB
inlawrev-3405	825	11	by	by	ADP
inlawrev-3405	825	12	each	each	DET
inlawrev-3405	825	13	illegal	illegal	ADJ
inlawrev-3405	825	14	act	act	NOUN
inlawrev-3405	825	15	and	and	CCONJ
inlawrev-3405	825	16	make	make	VERB
inlawrev-3405	825	17	redundant	redundant	ADJ
inlawrev-3405	825	18	assertions	assertion	NOUN
inlawrev-3405	825	19	of	of	ADP
inlawrev-3405	825	20	that	that	DET
inlawrev-3405	825	21	income	income	NOUN
inlawrev-3405	825	22	from	from	ADP
inlawrev-3405	825	23	each	each	DET
inlawrev-3405	825	24	illegal	illegal	ADJ
inlawrev-3405	825	25	act	act	NOUN
inlawrev-3405	825	26	,	,	PUNCT
inlawrev-3405	825	27	because	because	SCONJ
inlawrev-3405	825	28	it	it	PRON
inlawrev-3405	825	29	can	can	AUX
inlawrev-3405	825	30	argue	argue	VERB
inlawrev-3405	825	31	that	that	SCONJ
inlawrev-3405	825	32	only	only	ADV
inlawrev-3405	825	33	the	the	DET
inlawrev-3405	825	34	conspirators	conspirator	NOUN
inlawrev-3405	825	35	can	can	AUX
inlawrev-3405	825	36	know	know	VERB
inlawrev-3405	825	37	how	how	SCONJ
inlawrev-3405	825	38	the	the	DET
inlawrev-3405	825	39	income	income	NOUN
inlawrev-3405	825	40	from	from	ADP
inlawrev-3405	825	41	each	each	DET
inlawrev-3405	825	42	illegal	illegal	ADJ
inlawrev-3405	825	43	act	act	NOUN
inlawrev-3405	825	44	was	be	AUX
inlawrev-3405	825	45	divided	divide	VERB
inlawrev-3405	825	46	.	.	PUNCT
inlawrev-3405	826	1	the	the	DET
inlawrev-3405	826	2	result	result	NOUN
inlawrev-3405	826	3	ofthis	ofthis	ADJ
inlawrev-3405	826	4	series	series	NOUN
inlawrev-3405	826	5	ofprotective	ofprotective	ADJ
inlawrev-3405	826	6	positions	position	NOUN
inlawrev-3405	826	7	under	under	ADP
inlawrev-3405	826	8	the	the	DET
inlawrev-3405	826	9	act	act	NOUN
inlawrev-3405	826	10	-	-	PUNCT
inlawrev-3405	826	11	by	by	ADP
inlawrev-3405	826	12	-	-	PUNCT
inlawrev-3405	826	13	act	act	NOUN
inlawrev-3405	826	14	approach	approach	NOUN
inlawrev-3405	826	15	will	will	AUX
inlawrev-3405	826	16	be	be	AUX
inlawrev-3405	826	17	quite	quite	ADV
inlawrev-3405	826	18	similar	similar	ADJ
inlawrev-3405	826	19	to	to	ADP
inlawrev-3405	826	20	the	the	DET
inlawrev-3405	826	21	result	result	NOUN
inlawrev-3405	826	22	under	under	ADP
inlawrev-3405	826	23	a	a	DET
inlawrev-3405	826	24	slice	slice	NOUN
inlawrev-3405	826	25	-	-	PUNCT
inlawrev-3405	826	26	of	of	ADP
inlawrev-3405	826	27	-	-	PUNCT
inlawrev-3405	826	28	the	the	DET
inlawrev-3405	826	29	-	-	PUNCT
inlawrev-3405	826	30	pie	pie	NOUN
inlawrev-3405	826	31	approach	approach	NOUN
inlawrev-3405	826	32	,	,	PUNCT
inlawrev-3405	826	33	unless	unless	SCONJ
inlawrev-3405	826	34	it	it	PRON
inlawrev-3405	826	35	is	be	AUX
inlawrev-3405	826	36	clear	clear	ADJ
inlawrev-3405	826	37	that	that	SCONJ
inlawrev-3405	826	38	certain	certain	ADJ
inlawrev-3405	826	39	conspirators	conspirator	NOUN
inlawrev-3405	826	40	did	do	AUX
inlawrev-3405	826	41	not	not	PART
inlawrev-3405	826	42	share	share	VERB
inlawrev-3405	826	43	in	in	ADP
inlawrev-3405	826	44	the	the	DET
inlawrev-3405	826	45	proceeds	proceed	NOUN
inlawrev-3405	826	46	ofa	ofa	PROPN
inlawrev-3405	826	47	particular	particular	ADJ
inlawrev-3405	826	48	illegal	illegal	ADJ
inlawrev-3405	826	49	act	act	NOUN
inlawrev-3405	826	50	,	,	PUNCT
inlawrev-3405	826	51	and	and	CCONJ
inlawrev-3405	826	52	therefore	therefore	ADV
inlawrev-3405	826	53	those	those	DET
inlawrev-3405	826	54	conspirators	conspirator	NOUN
inlawrev-3405	826	55	should	should	AUX
inlawrev-3405	826	56	not	not	PART
inlawrev-3405	826	57	be	be	AUX
inlawrev-3405	826	58	allocated	allocate	VERB
inlawrev-3405	826	59	anything	anything	PRON
inlawrev-3405	826	60	from	from	ADP
inlawrev-3405	826	61	that	that	DET
inlawrev-3405	826	62	particular	particular	ADJ
inlawrev-3405	826	63	act	act	NOUN
inlawrev-3405	826	64	.	.	PUNCT
inlawrev-3405	827	1	'^^	'^^	PROPN
inlawrev-3405	827	2	in	in	ADP
inlawrev-3405	827	3	ryan	ryan	PROPN
inlawrev-3405	827	4	,	,	PUNCT
inlawrev-3405	827	5	there	there	PRON
inlawrev-3405	827	6	was	be	VERB
inlawrev-3405	827	7	a	a	DET
inlawrev-3405	827	8	further	further	ADJ
inlawrev-3405	827	9	complication	complication	NOUN
inlawrev-3405	827	10	.	.	PUNCT
inlawrev-3405	828	1	the	the	DET
inlawrev-3405	828	2	two	two	NUM
inlawrev-3405	828	3	co	co	NOUN
inlawrev-3405	828	4	-	-	NOUN
inlawrev-3405	828	5	conspirators	conspirator	NOUN
inlawrev-3405	828	6	who	who	PRON
inlawrev-3405	828	7	testified	testify	VERB
inlawrev-3405	828	8	against	against	ADP
inlawrev-3405	828	9	the	the	DET
inlawrev-3405	828	10	others	other	NOUN
inlawrev-3405	828	11	said	say	VERB
inlawrev-3405	828	12	that	that	SCONJ
inlawrev-3405	828	13	there	there	PRON
inlawrev-3405	828	14	had	have	AUX
inlawrev-3405	828	15	been	be	AUX
inlawrev-3405	828	16	a	a	DET
inlawrev-3405	828	17	"	"	PUNCT
inlawrev-3405	828	18	policy	policy	NOUN
inlawrev-3405	828	19	"	"	PUNCT
inlawrev-3405	828	20	of	of	ADP
inlawrev-3405	828	21	sharing	share	VERB
inlawrev-3405	828	22	the	the	DET
inlawrev-3405	828	23	proceeds	proceed	NOUN
inlawrev-3405	828	24	ofa	ofa	PROPN
inlawrev-3405	828	25	search	search	NOUN
inlawrev-3405	828	26	between	between	ADP
inlawrev-3405	828	27	the	the	DET
inlawrev-3405	828	28	officers	officer	NOUN
inlawrev-3405	828	29	making	make	VERB
inlawrev-3405	828	30	the	the	DET
inlawrev-3405	828	31	arrest	arrest	NOUN
inlawrev-3405	828	32	and	and	CCONJ
inlawrev-3405	828	33	their	their	PRON
inlawrev-3405	828	34	partners	partner	NOUN
inlawrev-3405	828	35	and	and	CCONJ
inlawrev-3405	828	36	supervisors	supervisor	NOUN
inlawrev-3405	828	37	.	.	PUNCT
inlawrev-3405	829	1	this	this	PRON
inlawrev-3405	829	2	had	have	VERB
inlawrev-3405	829	3	the	the	DET
inlawrev-3405	829	4	effect	effect	NOUN
inlawrev-3405	829	5	of	of	ADP
inlawrev-3405	829	6	inflating	inflate	VERB
inlawrev-3405	829	7	the	the	DET
inlawrev-3405	829	8	amounts	amount	NOUN
inlawrev-3405	829	9	attributed	attribute	VERB
inlawrev-3405	829	10	to	to	ADP
inlawrev-3405	829	11	those	those	PRON
inlawrev-3405	829	12	who	who	PRON
inlawrev-3405	829	13	were	be	AUX
inlawrev-3405	829	14	not	not	PART
inlawrev-3405	829	15	present	present	ADJ
inlawrev-3405	829	16	at	at	ADP
inlawrev-3405	829	17	the	the	DET
inlawrev-3405	829	18	raid	raid	NOUN
inlawrev-3405	829	19	.	.	PUNCT
inlawrev-3405	830	1	the	the	DET
inlawrev-3405	830	2	ryan	ryan	PROPN
inlawrev-3405	830	3	decision	decision	NOUN
inlawrev-3405	830	4	did	do	AUX
inlawrev-3405	830	5	not	not	PART
inlawrev-3405	830	6	attribute	attribute	VERB
inlawrev-3405	830	7	any	any	PRON
inlawrev-3405	830	8	of	of	ADP
inlawrev-3405	830	9	the	the	DET
inlawrev-3405	830	10	1	1	NUM
inlawrev-3405	830	11	68	68	NUM
inlawrev-3405	830	12	.	.	PUNCT
inlawrev-3405	831	1	in	in	ADP
inlawrev-3405	831	2	ryan	ryan	PROPN
inlawrev-3405	831	3	,	,	PUNCT
inlawrev-3405	831	4	at	at	ADP
inlawrev-3405	831	5	trial	trial	NOUN
inlawrev-3405	831	6	the	the	DET
inlawrev-3405	831	7	service	service	NOUN
inlawrev-3405	831	8	asserted	assert	VERB
inlawrev-3405	831	9	claims	claim	NOUN
inlawrev-3405	831	10	against	against	ADP
inlawrev-3405	831	11	each	each	DET
inlawrev-3405	831	12	petitioner	petitioner	NOUN
inlawrev-3405	831	13	for	for	ADP
inlawrev-3405	831	14	all	all	PRON
inlawrev-3405	831	15	or	or	CCONJ
inlawrev-3405	831	16	most	most	ADJ
inlawrev-3405	831	17	ofthe	ofthe	ADJ
inlawrev-3405	831	18	proceeds	proceed	NOUN
inlawrev-3405	831	19	from	from	ADP
inlawrev-3405	831	20	23	23	NUM
inlawrev-3405	831	21	separate	separate	ADJ
inlawrev-3405	831	22	criminal	criminal	ADJ
inlawrev-3405	831	23	acts	act	NOUN
inlawrev-3405	831	24	of	of	ADP
inlawrev-3405	831	25	the	the	DET
inlawrev-3405	831	26	conspiracy	conspiracy	NOUN
inlawrev-3405	831	27	.	.	PUNCT
inlawrev-3405	832	1	see	see	VERB
inlawrev-3405	832	2	i	i	PRON
inlawrev-3405	832	3	d.	d.	PROPN
inlawrev-3405	832	4	at	at	ADP
inlawrev-3405	832	5	1778	1778	NUM
inlawrev-3405	832	6	-	-	SYM
inlawrev-3405	832	7	79	79	NUM
inlawrev-3405	832	8	.	.	PUNCT
inlawrev-3405	833	1	of	of	ADP
inlawrev-3405	833	2	course	course	NOUN
inlawrev-3405	833	3	,	,	PUNCT
inlawrev-3405	833	4	the	the	DET
inlawrev-3405	833	5	service	service	NOUN
inlawrev-3405	833	6	can	can	AUX
inlawrev-3405	833	7	assert	assert	VERB
inlawrev-3405	833	8	redundant	redundant	ADJ
inlawrev-3405	833	9	"	"	PUNCT
inlawrev-3405	833	10	protective	protective	ADJ
inlawrev-3405	833	11	"	"	PUNCT
inlawrev-3405	833	12	sums	sum	NOUN
inlawrev-3405	833	13	within	within	ADP
inlawrev-3405	833	14	each	each	DET
inlawrev-3405	833	15	alleged	allege	VERB
inlawrev-3405	833	16	illegal	illegal	ADJ
inlawrev-3405	833	17	act	act	NOUN
inlawrev-3405	833	18	.	.	PUNCT
inlawrev-3405	834	1	169	169	NUM
inlawrev-3405	834	2	.	.	PUNCT
inlawrev-3405	835	1	see	see	VERB
inlawrev-3405	835	2	i	i	PRON
inlawrev-3405	835	3	d.	d.	PROPN
inlawrev-3405	835	4	at	at	ADP
inlawrev-3405	835	5	1788	1788	NUM
inlawrev-3405	835	6	-	-	SYM
inlawrev-3405	835	7	97	97	NUM
inlawrev-3405	835	8	(	(	PUNCT
inlawrev-3405	835	9	showing	show	VERB
inlawrev-3405	835	10	how	how	SCONJ
inlawrev-3405	835	11	court	court	NOUN
inlawrev-3405	835	12	determined	determine	VERB
inlawrev-3405	835	13	total	total	ADJ
inlawrev-3405	835	14	income	income	NOUN
inlawrev-3405	835	15	received	receive	VERB
inlawrev-3405	835	16	by	by	ADP
inlawrev-3405	835	17	each	each	DET
inlawrev-3405	835	18	conspirator	conspirator	NOUN
inlawrev-3405	835	19	by	by	ADP
inlawrev-3405	835	20	looking	look	VERB
inlawrev-3405	835	21	at	at	ADP
inlawrev-3405	835	22	each	each	DET
inlawrev-3405	835	23	criminal	criminal	ADJ
inlawrev-3405	835	24	act	act	NOUN
inlawrev-3405	835	25	and	and	CCONJ
inlawrev-3405	835	26	determining	determine	VERB
inlawrev-3405	835	27	the	the	DET
inlawrev-3405	835	28	profits	profit	NOUN
inlawrev-3405	835	29	from	from	ADP
inlawrev-3405	835	30	each	each	DET
inlawrev-3405	835	31	act	act	NOUN
inlawrev-3405	835	32	separately	separately	ADV
inlawrev-3405	835	33	,	,	PUNCT
inlawrev-3405	835	34	then	then	ADV
inlawrev-3405	835	35	dividing	divide	VERB
inlawrev-3405	835	36	those	those	DET
inlawrev-3405	835	37	profits	profit	NOUN
inlawrev-3405	835	38	among	among	ADP
inlawrev-3405	835	39	the	the	DET
inlawrev-3405	835	40	conspirators	conspirator	NOUN
inlawrev-3405	835	41	involved	involve	VERB
inlawrev-3405	835	42	in	in	ADP
inlawrev-3405	835	43	that	that	DET
inlawrev-3405	835	44	act	act	NOUN
inlawrev-3405	835	45	)	)	PUNCT
inlawrev-3405	835	46	.	.	PUNCT
inlawrev-3405	836	1	170	170	NUM
inlawrev-3405	836	2	.	.	PUNCT
inlawrev-3405	836	3	see	see	VERB
inlawrev-3405	836	4	i.r.c	i.r.c	NOUN
inlawrev-3405	836	5	.	.	PUNCT
inlawrev-3405	837	1	§	§	PROPN
inlawrev-3405	837	2	7482(a	7482(a	NOUN
inlawrev-3405	837	3	)	)	PUNCT
inlawrev-3405	837	4	(	(	PUNCT
inlawrev-3405	837	5	1999	1999	NUM
inlawrev-3405	837	6	)	)	PUNCT
inlawrev-3405	837	7	(	(	PUNCT
inlawrev-3405	837	8	requiring	require	VERB
inlawrev-3405	837	9	united	united	PROPN
inlawrev-3405	837	10	states	states	PROPN
inlawrev-3405	837	11	courts	court	NOUN
inlawrev-3405	837	12	of	of	ADP
inlawrev-3405	837	13	appeal	appeal	NOUN
inlawrev-3405	837	14	to	to	PART
inlawrev-3405	837	15	review	review	VERB
inlawrev-3405	837	16	tax	tax	NOUN
inlawrev-3405	837	17	court	court	NOUN
inlawrev-3405	837	18	decisions	decision	NOUN
inlawrev-3405	837	19	"	"	PUNCT
inlawrev-3405	837	20	in	in	ADP
inlawrev-3405	837	21	the	the	DET
inlawrev-3405	837	22	same	same	ADJ
inlawrev-3405	837	23	manner	manner	NOUN
inlawrev-3405	837	24	and	and	CCONJ
inlawrev-3405	837	25	to	to	ADP
inlawrev-3405	837	26	the	the	DET
inlawrev-3405	837	27	same	same	ADJ
inlawrev-3405	837	28	extent	extent	NOUN
inlawrev-3405	837	29	as	as	SCONJ
inlawrev-3405	837	30	decisions	decision	NOUN
inlawrev-3405	837	31	of	of	ADP
inlawrev-3405	837	32	the	the	DET
inlawrev-3405	837	33	district	district	NOUN
inlawrev-3405	837	34	courts	court	NOUN
inlawrev-3405	837	35	in	in	ADP
inlawrev-3405	837	36	civil	civil	ADJ
inlawrev-3405	837	37	actions	action	NOUN
inlawrev-3405	837	38	tried	try	VERB
inlawrev-3405	837	39	without	without	ADP
inlawrev-3405	837	40	a	a	DET
inlawrev-3405	837	41	jury	jury	NOUN
inlawrev-3405	837	42	"	"	PUNCT
inlawrev-3405	837	43	)	)	PUNCT
inlawrev-3405	837	44	;	;	PUNCT
inlawrev-3405	838	1	fed	fed	PROPN
inlawrev-3405	838	2	.	.	PUNCT
inlawrev-3405	839	1	r.	r.	PROPN
inlawrev-3405	839	2	civ	civ	PROPN
inlawrev-3405	839	3	.	.	PUNCT
inlawrev-3405	840	1	p.	p.	NOUN
inlawrev-3405	840	2	52(a	52(a	NUM
inlawrev-3405	840	3	)	)	PUNCT
inlawrev-3405	840	4	(	(	PUNCT
inlawrev-3405	840	5	"	"	PUNCT
inlawrev-3405	840	6	findings	finding	NOUN
inlawrev-3405	840	7	of	of	ADP
inlawrev-3405	840	8	fact	fact	NOUN
inlawrev-3405	840	9	,	,	PUNCT
inlawrev-3405	840	10	whether	whether	SCONJ
inlawrev-3405	840	11	based	base	VERB
inlawrev-3405	840	12	on	on	ADP
inlawrev-3405	840	13	oral	oral	ADJ
inlawrev-3405	840	14	or	or	CCONJ
inlawrev-3405	840	15	documentary	documentary	ADJ
inlawrev-3405	840	16	evidence	evidence	NOUN
inlawrev-3405	840	17	,	,	PUNCT
inlawrev-3405	840	18	shall	shall	AUX
inlawrev-3405	840	19	not	not	PART
inlawrev-3405	840	20	be	be	AUX
inlawrev-3405	840	21	set	set	VERB
inlawrev-3405	840	22	aside	aside	ADV
inlawrev-3405	840	23	unless	unless	SCONJ
inlawrev-3405	840	24	clearly	clearly	ADV
inlawrev-3405	840	25	erroneous	erroneous	ADJ
inlawrev-3405	840	26	,	,	PUNCT
inlawrev-3405	840	27	and	and	CCONJ
inlawrev-3405	840	28	due	due	ADJ
inlawrev-3405	840	29	regard	regard	NOUN
inlawrev-3405	840	30	shall	shall	AUX
inlawrev-3405	840	31	be	be	AUX
inlawrev-3405	840	32	given	give	VERB
inlawrev-3405	840	33	to	to	ADP
inlawrev-3405	840	34	the	the	DET
inlawrev-3405	840	35	opportunity	opportunity	NOUN
inlawrev-3405	840	36	ofthe	ofthe	ADJ
inlawrev-3405	840	37	trial	trial	NOUN
inlawrev-3405	840	38	court	court	NOUN
inlawrev-3405	840	39	to	to	PART
inlawrev-3405	840	40	judge	judge	VERB
inlawrev-3405	840	41	of	of	ADP
inlawrev-3405	840	42	the	the	DET
inlawrev-3405	840	43	credibility	credibility	NOUN
inlawrev-3405	840	44	ofthe	ofthe	NOUN
inlawrev-3405	840	45	witnesses	witness	NOUN
inlawrev-3405	840	46	.	.	PUNCT
inlawrev-3405	841	1	"	"	PUNCT
inlawrev-3405	841	2	)	)	PUNCT
inlawrev-3405	841	3	;	;	PUNCT
inlawrev-3405	841	4	see	see	VERB
inlawrev-3405	841	5	also	also	ADV
inlawrev-3405	841	6	in	in	ADP
inlawrev-3405	841	7	re	re	PROPN
inlawrev-3405	841	8	king	king	PROPN
inlawrev-3405	841	9	resources	resources	PROPN
inlawrev-3405	841	10	co.	co.	PROPN
inlawrev-3405	841	11	v.	v.	ADP
inlawrev-3405	841	12	charles	charles	PROPN
inlawrev-3405	841	13	a.	a.	PROPN
inlawrev-3405	841	14	baer	baer	PROPN
inlawrev-3405	841	15	,	,	PUNCT
inlawrev-3405	841	16	651	651	NUM
inlawrev-3405	841	17	f.2d	f.2d	NOUN
inlawrev-3405	841	18	1326	1326	NUM
inlawrev-3405	841	19	,	,	PUNCT
inlawrev-3405	841	20	1335	1335	NUM
inlawrev-3405	841	21	(	(	PUNCT
inlawrev-3405	841	22	10th	10th	ADJ
inlawrev-3405	841	23	cir	cir	NOUN
inlawrev-3405	841	24	.	.	PUNCT
inlawrev-3405	841	25	1980	1980	NUM
inlawrev-3405	841	26	)	)	PUNCT
inlawrev-3405	841	27	(	(	PUNCT
inlawrev-3405	841	28	"	"	PUNCT
inlawrev-3405	841	29	[	[	X
inlawrev-3405	841	30	a	a	X
inlawrev-3405	841	31	]	]	X
inlawrev-3405	841	32	determination	determination	NOUN
inlawrev-3405	841	33	by	by	ADP
inlawrev-3405	841	34	the	the	DET
inlawrev-3405	841	35	district	district	NOUN
inlawrev-3405	841	36	court	court	NOUN
inlawrev-3405	841	37	of	of	ADP
inlawrev-3405	841	38	valuation	valuation	NOUN
inlawrev-3405	841	39	is	be	AUX
inlawrev-3405	841	40	a	a	DET
inlawrev-3405	841	41	finding	finding	NOUN
inlawrev-3405	841	42	of	of	ADP
inlawrev-3405	841	43	fact	fact	NOUN
inlawrev-3405	841	44	which	which	PRON
inlawrev-3405	841	45	will	will	AUX
inlawrev-3405	841	46	not	not	PART
inlawrev-3405	841	47	be	be	AUX
inlawrev-3405	841	48	reversed	reverse	VERB
inlawrev-3405	841	49	on	on	ADP
inlawrev-3405	841	50	appeal	appeal	NOUN
inlawrev-3405	841	51	unless	unless	SCONJ
inlawrev-3405	841	52	clearly	clearly	ADV
inlawrev-3405	841	53	erroneous	erroneous	ADJ
inlawrev-3405	841	54	.	.	PUNCT
inlawrev-3405	841	55	"	"	PUNCT
inlawrev-3405	841	56	)	)	PUNCT
inlawrev-3405	841	57	.	.	PUNCT
inlawrev-3405	842	1	171	171	NUM
inlawrev-3405	842	2	.	.	PUNCT
inlawrev-3405	843	1	for	for	ADP
inlawrev-3405	843	2	a	a	DET
inlawrev-3405	843	3	statement	statement	NOUN
inlawrev-3405	843	4	of	of	ADP
inlawrev-3405	843	5	the	the	DET
inlawrev-3405	843	6	clearly	clearly	ADV
inlawrev-3405	843	7	erroneous	erroneous	ADJ
inlawrev-3405	843	8	standard	standard	NOUN
inlawrev-3405	843	9	,	,	PUNCT
inlawrev-3405	843	10	see	see	VERB
inlawrev-3405	843	11	supra	supra	PROPN
inlawrev-3405	843	12	note	note	PROPN
inlawrev-3405	843	13	1	1	NUM
inlawrev-3405	843	14	70	70	NUM
inlawrev-3405	843	15	.	.	PUNCT
inlawrev-3405	844	1	the	the	DET
inlawrev-3405	844	2	protective	protective	ADJ
inlawrev-3405	844	3	position	position	NOUN
inlawrev-3405	844	4	on	on	ADP
inlawrev-3405	844	5	appeal	appeal	NOUN
inlawrev-3405	844	6	also	also	ADV
inlawrev-3405	844	7	makes	make	VERB
inlawrev-3405	844	8	sense	sense	NOUN
inlawrev-3405	844	9	if	if	SCONJ
inlawrev-3405	844	10	the	the	DET
inlawrev-3405	844	11	appeal	appeal	NOUN
inlawrev-3405	844	12	is	be	AUX
inlawrev-3405	844	13	based	base	VERB
inlawrev-3405	844	14	upon	upon	SCONJ
inlawrev-3405	844	15	some	some	DET
inlawrev-3405	844	16	procedural	procedural	ADJ
inlawrev-3405	844	17	error	error	NOUN
inlawrev-3405	844	18	below	below	ADV
inlawrev-3405	844	19	.	.	PUNCT
inlawrev-3405	845	1	172	172	X
inlawrev-3405	845	2	.	.	PUNCT
inlawrev-3405	846	1	in	in	ADP
inlawrev-3405	846	2	ryan	ryan	PROPN
inlawrev-3405	846	3	,	,	PUNCT
inlawrev-3405	846	4	the	the	DET
inlawrev-3405	846	5	service	service	NOUN
inlawrev-3405	846	6	requested	request	VERB
inlawrev-3405	846	7	the	the	DET
inlawrev-3405	846	8	court	court	NOUN
inlawrev-3405	846	9	to	to	PART
inlawrev-3405	846	10	determine	determine	VERB
inlawrev-3405	846	11	the	the	DET
inlawrev-3405	846	12	amount	amount	NOUN
inlawrev-3405	846	13	each	each	DET
inlawrev-3405	846	14	petitioner	petitioner	NOUN
inlawrev-3405	846	15	received	receive	VERB
inlawrev-3405	846	16	search	search	NOUN
inlawrev-3405	846	17	by	by	ADP
inlawrev-3405	846	18	search	search	NOUN
inlawrev-3405	846	19	.	.	PUNCT
inlawrev-3405	847	1	see	see	VERB
inlawrev-3405	847	2	ryan	ryan	PROPN
inlawrev-3405	847	3	,	,	PUNCT
inlawrev-3405	847	4	75	75	NUM
inlawrev-3405	847	5	t.c.m	t.c.m	NOUN
inlawrev-3405	847	6	.	.	PUNCT
inlawrev-3405	848	1	(	(	PUNCT
inlawrev-3405	848	2	cch	cch	NOUN
inlawrev-3405	848	3	)	)	PUNCT
inlawrev-3405	848	4	at	at	ADP
inlawrev-3405	848	5	1787	1787	NUM
inlawrev-3405	848	6	.	.	PUNCT
inlawrev-3405	849	1	546	546	NUM
inlawrev-3405	849	2	indiana	indiana	PROPN
inlawrev-3405	849	3	law	law	PROPN
inlawrev-3405	849	4	review	review	NOUN
inlawrev-3405	849	5	[	[	X
inlawrev-3405	849	6	vol	vol	NOUN
inlawrev-3405	849	7	.	.	PUNCT
inlawrev-3405	850	1	33:517	33:517	NUM
inlawrev-3405	850	2	proceeds	proceed	NOUN
inlawrev-3405	850	3	under	under	ADP
inlawrev-3405	850	4	this	this	DET
inlawrev-3405	850	5	"	"	PUNCT
inlawrev-3405	850	6	policy	policy	NOUN
inlawrev-3405	850	7	.	.	PUNCT
inlawrev-3405	851	1	"'^^	"'^^	PUNCT
inlawrev-3405	852	1	after	after	SCONJ
inlawrev-3405	852	2	the	the	DET
inlawrev-3405	852	3	tax	tax	NOUN
inlawrev-3405	852	4	court	court	NOUN
inlawrev-3405	852	5	determines	determine	VERB
inlawrev-3405	852	6	the	the	DET
inlawrev-3405	852	7	liability	liability	NOUN
inlawrev-3405	852	8	of	of	ADP
inlawrev-3405	852	9	each	each	DET
inlawrev-3405	852	10	taxpayer	taxpayer	NOUN
inlawrev-3405	852	11	,	,	PUNCT
inlawrev-3405	852	12	on	on	ADP
inlawrev-3405	852	13	appeal	appeal	VERB
inlawrev-3405	852	14	the	the	DET
inlawrev-3405	852	15	department	department	PROPN
inlawrev-3405	852	16	of	of	ADP
inlawrev-3405	852	17	justice	justice	NOUN
inlawrev-3405	852	18	can	can	AUX
inlawrev-3405	852	19	continue	continue	VERB
inlawrev-3405	852	20	the	the	DET
inlawrev-3405	852	21	protective	protective	ADJ
inlawrev-3405	852	22	position	position	NOUN
inlawrev-3405	852	23	by	by	ADP
inlawrev-3405	852	24	cross	cross	NOUN
inlawrev-3405	852	25	-	-	ADJ
inlawrev-3405	852	26	appealing	appealing	ADJ
inlawrev-3405	852	27	against	against	ADP
inlawrev-3405	852	28	each	each	DET
inlawrev-3405	852	29	appellant	appellant	NOUN
inlawrev-3405	852	30	.	.	PUNCT
inlawrev-3405	853	1	however	however	ADV
inlawrev-3405	853	2	,	,	PUNCT
inlawrev-3405	853	3	since	since	SCONJ
inlawrev-3405	853	4	the	the	DET
inlawrev-3405	853	5	trial	trial	NOUN
inlawrev-3405	853	6	court	court	NOUN
inlawrev-3405	853	7	's	's	PART
inlawrev-3405	853	8	determination	determination	NOUN
inlawrev-3405	853	9	of	of	ADP
inlawrev-3405	853	10	the	the	DET
inlawrev-3405	853	11	profits	profit	NOUN
inlawrev-3405	853	12	from	from	ADP
inlawrev-3405	853	13	each	each	DET
inlawrev-3405	853	14	search	search	NOUN
inlawrev-3405	853	15	and	and	CCONJ
inlawrev-3405	853	16	of	of	ADP
inlawrev-3405	853	17	each	each	DET
inlawrev-3405	853	18	participant	participant	NOUN
inlawrev-3405	853	19	's	's	PART
inlawrev-3405	853	20	share	share	NOUN
inlawrev-3405	853	21	ofeach	ofeach	NOUN
inlawrev-3405	853	22	search	search	NOUN
inlawrev-3405	853	23	is	be	AUX
inlawrev-3405	853	24	almost	almost	ADV
inlawrev-3405	853	25	always	always	ADV
inlawrev-3405	853	26	within	within	ADP
inlawrev-3405	853	27	the	the	DET
inlawrev-3405	853	28	clearly	clearly	ADV
inlawrev-3405	853	29	erroneous	erroneous	ADJ
inlawrev-3405	853	30	standard	standard	NOUN
inlawrev-3405	853	31	,	,	PUNCT
inlawrev-3405	853	32	there	there	PRON
inlawrev-3405	853	33	is	be	VERB
inlawrev-3405	853	34	no	no	DET
inlawrev-3405	853	35	real	real	ADJ
inlawrev-3405	853	36	possibility	possibility	NOUN
inlawrev-3405	853	37	of	of	ADP
inlawrev-3405	853	38	reallocation	reallocation	NOUN
inlawrev-3405	853	39	ofthe	ofthe	ADJ
inlawrev-3405	853	40	act	act	NOUN
inlawrev-3405	853	41	-	-	PUNCT
inlawrev-3405	853	42	by	by	ADP
inlawrev-3405	853	43	-	-	PUNCT
inlawrev-3405	853	44	act	act	NOUN
inlawrev-3405	853	45	decision	decision	NOUN
inlawrev-3405	853	46	,	,	PUNCT
inlawrev-3405	853	47	as	as	ADP
inlawrev-3405	853	48	under	under	ADP
inlawrev-3405	853	49	a	a	DET
inlawrev-3405	853	50	"	"	PUNCT
inlawrev-3405	853	51	slice	slice	NOUN
inlawrev-3405	853	52	ofthe	ofthe	NOUN
inlawrev-3405	853	53	pie	pie	NOUN
inlawrev-3405	853	54	"	"	PUNCT
inlawrev-3405	853	55	approach	approach	NOUN
inlawrev-3405	853	56	.	.	PUNCT
inlawrev-3405	854	1	^^'^	^^'^	PROPN
inlawrev-3405	854	2	because	because	SCONJ
inlawrev-3405	854	3	of	of	ADP
inlawrev-3405	854	4	the	the	DET
inlawrev-3405	854	5	great	great	ADJ
inlawrev-3405	854	6	adversarial	adversarial	ADJ
inlawrev-3405	854	7	advantage	advantage	NOUN
inlawrev-3405	854	8	the	the	DET
inlawrev-3405	854	9	service	service	NOUN
inlawrev-3405	854	10	gains	gain	NOUN
inlawrev-3405	854	11	from	from	ADP
inlawrev-3405	854	12	the	the	DET
inlawrev-3405	854	13	protective	protective	ADJ
inlawrev-3405	854	14	or	or	CCONJ
inlawrev-3405	854	15	anti	anti	ADJ
inlawrev-3405	854	16	-	-	ADJ
inlawrev-3405	854	17	whipsaw	whipsaw	ADJ
inlawrev-3405	854	18	position	position	NOUN
inlawrev-3405	854	19	,	,	PUNCT
inlawrev-3405	854	20	as	as	ADV
inlawrev-3405	854	21	well	well	ADV
inlawrev-3405	854	22	as	as	ADP
inlawrev-3405	854	23	because	because	SCONJ
inlawrev-3405	854	24	of	of	ADP
inlawrev-3405	854	25	the	the	DET
inlawrev-3405	854	26	difficulties	difficulty	NOUN
inlawrev-3405	854	27	the	the	DET
inlawrev-3405	854	28	service	service	NOUN
inlawrev-3405	854	29	would	would	AUX
inlawrev-3405	854	30	have	have	VERB
inlawrev-3405	854	31	in	in	ADP
inlawrev-3405	854	32	showing	show	VERB
inlawrev-3405	854	33	the	the	DET
inlawrev-3405	854	34	division	division	NOUN
inlawrev-3405	854	35	of	of	ADP
inlawrev-3405	854	36	total	total	ADJ
inlawrev-3405	854	37	income	income	NOUN
inlawrev-3405	854	38	amongst	amongst	ADP
inlawrev-3405	854	39	the	the	DET
inlawrev-3405	854	40	clandestine	clandestine	ADJ
inlawrev-3405	854	41	conspirators	conspirator	NOUN
inlawrev-3405	854	42	,	,	PUNCT
inlawrev-3405	854	43	the	the	DET
inlawrev-3405	854	44	service	service	NOUN
inlawrev-3405	854	45	will	will	AUX
inlawrev-3405	854	46	likely	likely	ADV
inlawrev-3405	854	47	assert	assert	VERB
inlawrev-3405	854	48	the	the	DET
inlawrev-3405	854	49	protective	protective	ADJ
inlawrev-3405	854	50	position	position	NOUN
inlawrev-3405	854	51	in	in	ADP
inlawrev-3405	854	52	virtually	virtually	ADV
inlawrev-3405	854	53	every	every	PRON
inlawrev-3405	854	54	multiparty	multiparty	ADJ
inlawrev-3405	854	55	civil	civil	ADJ
inlawrev-3405	854	56	fraud	fraud	NOUN
inlawrev-3405	854	57	tax	tax	NOUN
inlawrev-3405	854	58	case	case	NOUN
inlawrev-3405	854	59	.	.	PUNCT
inlawrev-3405	855	1	assuming	assume	VERB
inlawrev-3405	855	2	this	this	DET
inlawrev-3405	855	3	position	position	NOUN
inlawrev-3405	855	4	is	be	AUX
inlawrev-3405	855	5	argued	argue	VERB
inlawrev-3405	855	6	by	by	ADP
inlawrev-3405	855	7	the	the	DET
inlawrev-3405	855	8	service	service	NOUN
inlawrev-3405	855	9	,	,	PUNCT
inlawrev-3405	855	10	the	the	DET
inlawrev-3405	855	11	issue	issue	NOUN
inlawrev-3405	855	12	is	be	AUX
inlawrev-3405	855	13	not	not	PART
inlawrev-3405	855	14	the	the	DET
inlawrev-3405	855	15	validity	validity	NOUN
inlawrev-3405	855	16	of	of	ADP
inlawrev-3405	855	17	redundant	redundant	ADJ
inlawrev-3405	855	18	allocations	allocation	NOUN
inlawrev-3405	855	19	for	for	ADP
inlawrev-3405	855	20	the	the	DET
inlawrev-3405	855	21	"	"	PUNCT
inlawrev-3405	855	22	protective	protective	ADJ
inlawrev-3405	855	23	position	position	NOUN
inlawrev-3405	855	24	"	"	PUNCT
inlawrev-3405	855	25	in	in	ADP
inlawrev-3405	855	26	either	either	CCONJ
inlawrev-3405	855	27	a	a	DET
inlawrev-3405	855	28	"	"	PUNCT
inlawrev-3405	855	29	slice	slice	NOUN
inlawrev-3405	855	30	of	of	ADP
inlawrev-3405	855	31	the	the	DET
inlawrev-3405	855	32	pie	pie	NOUN
inlawrev-3405	855	33	"	"	PUNCT
inlawrev-3405	855	34	or	or	CCONJ
inlawrev-3405	855	35	an	an	DET
inlawrev-3405	855	36	"	"	PUNCT
inlawrev-3405	855	37	act	act	NOUN
inlawrev-3405	855	38	-	-	PUNCT
inlawrev-3405	855	39	by	by	ADP
inlawrev-3405	855	40	-	-	PUNCT
inlawrev-3405	855	41	acf	acf	NOUN
inlawrev-3405	855	42	situation	situation	NOUN
inlawrev-3405	855	43	.	.	PUNCT
inlawrev-3405	856	1	the	the	DET
inlawrev-3405	856	2	true	true	ADJ
inlawrev-3405	856	3	issue	issue	NOUN
inlawrev-3405	856	4	is	be	AUX
inlawrev-3405	856	5	when	when	SCONJ
inlawrev-3405	856	6	must	must	AUX
inlawrev-3405	856	7	the	the	DET
inlawrev-3405	856	8	service	service	NOUN
inlawrev-3405	856	9	abandon	abandon	VERB
inlawrev-3405	856	10	the	the	DET
inlawrev-3405	856	11	protective	protective	ADJ
inlawrev-3405	856	12	position	position	NOUN
inlawrev-3405	856	13	.	.	PUNCT
inlawrev-3405	857	1	unless	unless	SCONJ
inlawrev-3405	857	2	and	and	CCONJ
inlawrev-3405	857	3	until	until	SCONJ
inlawrev-3405	857	4	the	the	DET
inlawrev-3405	857	5	service	service	NOUN
inlawrev-3405	857	6	abandons	abandon	VERB
inlawrev-3405	857	7	its	its	PRON
inlawrev-3405	857	8	protective	protective	ADJ
inlawrev-3405	857	9	position	position	NOUN
inlawrev-3405	857	10	,	,	PUNCT
inlawrev-3405	857	11	a	a	DET
inlawrev-3405	857	12	minor	minor	ADJ
inlawrev-3405	857	13	individual	individual	ADJ
inlawrev-3405	857	14	conspirator	conspirator	NOUN
inlawrev-3405	857	15	can	can	AUX
inlawrev-3405	857	16	not	not	PART
inlawrev-3405	857	17	know	know	VERB
inlawrev-3405	857	18	the	the	DET
inlawrev-3405	857	19	specific	specific	ADJ
inlawrev-3405	857	20	(	(	PUNCT
inlawrev-3405	857	21	non	non	ADJ
inlawrev-3405	857	22	-	-	ADJ
inlawrev-3405	857	23	protective	protective	ADJ
inlawrev-3405	857	24	position	position	NOUN
inlawrev-3405	857	25	)	)	PUNCT
inlawrev-3405	857	26	dollar	dollar	NOUN
inlawrev-3405	857	27	sum	sum	NOUN
inlawrev-3405	857	28	he	he	PRON
inlawrev-3405	857	29	must	must	AUX
inlawrev-3405	857	30	bear	bear	VERB
inlawrev-3405	857	31	the	the	DET
inlawrev-3405	857	32	burden	burden	NOUN
inlawrev-3405	857	33	to	to	PART
inlawrev-3405	857	34	negate	negate	VERB
inlawrev-3405	857	35	.	.	PUNCT
inlawrev-3405	858	1	even	even	ADV
inlawrev-3405	858	2	if	if	SCONJ
inlawrev-3405	858	3	the	the	DET
inlawrev-3405	858	4	service	service	NOUN
inlawrev-3405	858	5	reduces	reduce	VERB
inlawrev-3405	858	6	the	the	DET
inlawrev-3405	858	7	amount	amount	NOUN
inlawrev-3405	858	8	it	it	PRON
inlawrev-3405	858	9	asserts	assert	VERB
inlawrev-3405	858	10	the	the	DET
inlawrev-3405	858	11	particular	particular	ADJ
inlawrev-3405	858	12	taxpayer	taxpayer	NOUN
inlawrev-3405	858	13	"	"	PUNCT
inlawrev-3405	858	14	really	really	ADV
inlawrev-3405	858	15	"	"	PUNCT
inlawrev-3405	858	16	received	receive	VERB
inlawrev-3405	858	17	after	after	SCONJ
inlawrev-3405	858	18	the	the	DET
inlawrev-3405	858	19	testimony	testimony	NOUN
inlawrev-3405	858	20	is	be	AUX
inlawrev-3405	858	21	complete	complete	ADJ
inlawrev-3405	858	22	,	,	PUNCT
inlawrev-3405	858	23	^^^	^^^	ADJ
inlawrev-3405	858	24	it	it	PRON
inlawrev-3405	858	25	comes	come	VERB
inlawrev-3405	858	26	too	too	ADV
inlawrev-3405	858	27	late	late	ADV
inlawrev-3405	858	28	to	to	PART
inlawrev-3405	858	29	aid	aid	VERB
inlawrev-3405	858	30	the	the	DET
inlawrev-3405	858	31	taxpayer	taxpayer	NOUN
inlawrev-3405	858	32	in	in	ADP
inlawrev-3405	858	33	countering	counter	VERB
inlawrev-3405	858	34	the	the	DET
inlawrev-3405	858	35	overlarge	overlarge	ADJ
inlawrev-3405	858	36	173	173	NUM
inlawrev-3405	858	37	.	.	PUNCT
inlawrev-3405	859	1	/?ya	/?ya	NOUN
inlawrev-3405	859	2	«	«	PUNCT
inlawrev-3405	859	3	,	,	PUNCT
inlawrev-3405	859	4	75	75	NUM
inlawrev-3405	859	5	t.c.m.(cch	t.c.m.(cch	NUM
inlawrev-3405	859	6	)	)	PUNCT
inlawrev-3405	859	7	at	at	ADP
inlawrev-3405	859	8	1787	1787	NUM
inlawrev-3405	859	9	-	-	SYM
inlawrev-3405	859	10	88	88	NUM
inlawrev-3405	859	11	.	.	PUNCT
inlawrev-3405	859	12	174	174	NUM
inlawrev-3405	859	13	.	.	PUNCT
inlawrev-3405	860	1	see	see	VERB
inlawrev-3405	860	2	i.r.c	i.r.c	NOUN
inlawrev-3405	860	3	.	.	PUNCT
inlawrev-3405	861	1	§	§	PROPN
inlawrev-3405	861	2	7482(a	7482(a	NOUN
inlawrev-3405	861	3	)	)	PUNCT
inlawrev-3405	861	4	(	(	PUNCT
inlawrev-3405	861	5	1998	1998	NUM
inlawrev-3405	861	6	)	)	PUNCT
inlawrev-3405	861	7	(	(	PUNCT
inlawrev-3405	861	8	requiring	require	VERB
inlawrev-3405	861	9	united	united	PROPN
inlawrev-3405	861	10	states	states	PROPN
inlawrev-3405	861	11	courts	court	NOUN
inlawrev-3405	861	12	of	of	ADP
inlawrev-3405	861	13	appeal	appeal	NOUN
inlawrev-3405	861	14	to	to	PART
inlawrev-3405	861	15	review	review	VERB
inlawrev-3405	861	16	tax	tax	NOUN
inlawrev-3405	861	17	court	court	NOUN
inlawrev-3405	861	18	decisions	decision	NOUN
inlawrev-3405	861	19	"	"	PUNCT
inlawrev-3405	861	20	in	in	ADP
inlawrev-3405	861	21	the	the	DET
inlawrev-3405	861	22	same	same	ADJ
inlawrev-3405	861	23	manner	manner	NOUN
inlawrev-3405	861	24	and	and	CCONJ
inlawrev-3405	861	25	to	to	ADP
inlawrev-3405	861	26	the	the	DET
inlawrev-3405	861	27	same	same	ADJ
inlawrev-3405	861	28	extent	extent	NOUN
inlawrev-3405	861	29	as	as	SCONJ
inlawrev-3405	861	30	decisions	decision	NOUN
inlawrev-3405	861	31	of	of	ADP
inlawrev-3405	861	32	the	the	DET
inlawrev-3405	861	33	district	district	NOUN
inlawrev-3405	861	34	courts	court	NOUN
inlawrev-3405	861	35	in	in	ADP
inlawrev-3405	861	36	civil	civil	ADJ
inlawrev-3405	861	37	actions	action	NOUN
inlawrev-3405	861	38	tried	try	VERB
inlawrev-3405	861	39	without	without	ADP
inlawrev-3405	861	40	a	a	DET
inlawrev-3405	861	41	jury	jury	NOUN
inlawrev-3405	861	42	"	"	PUNCT
inlawrev-3405	861	43	)	)	PUNCT
inlawrev-3405	861	44	;	;	PUNCT
inlawrev-3405	861	45	see	see	VERB
inlawrev-3405	861	46	also	also	ADV
inlawrev-3405	861	47	commissioner	commissioner	PROPN
inlawrev-3405	861	48	v.	v.	PROPN
inlawrev-3405	861	49	duberstein	duberstein	PROPN
inlawrev-3405	861	50	,	,	PUNCT
inlawrev-3405	861	51	363	363	NUM
inlawrev-3405	861	52	u.s	u.s	PROPN
inlawrev-3405	861	53	.	.	PROPN
inlawrev-3405	861	54	278	278	NUM
inlawrev-3405	861	55	,	,	PUNCT
inlawrev-3405	861	56	289	289	NUM
inlawrev-3405	861	57	-	-	SYM
inlawrev-3405	861	58	91	91	NUM
inlawrev-3405	861	59	(	(	PUNCT
inlawrev-3405	861	60	1960	1960	NUM
inlawrev-3405	861	61	)	)	PUNCT
inlawrev-3405	861	62	(	(	PUNCT
inlawrev-3405	861	63	holding	hold	VERB
inlawrev-3405	861	64	tax	tax	NOUN
inlawrev-3405	861	65	court	court	NOUN
inlawrev-3405	861	66	factual	factual	ADJ
inlawrev-3405	861	67	findings	finding	NOUN
inlawrev-3405	861	68	must	must	AUX
inlawrev-3405	861	69	be	be	AUX
inlawrev-3405	861	70	upheld	uphold	VERB
inlawrev-3405	861	71	unless	unless	SCONJ
inlawrev-3405	861	72	clearly	clearly	ADV
inlawrev-3405	861	73	erroneous	erroneous	ADJ
inlawrev-3405	861	74	)	)	PUNCT
inlawrev-3405	861	75	;	;	PUNCT
inlawrev-3405	861	76	eli	eli	PROPN
inlawrev-3405	861	77	lilly	lilly	PROPN
inlawrev-3405	861	78	&	&	CCONJ
inlawrev-3405	861	79	co.	co.	PROPN
inlawrev-3405	861	80	v.	v.	PROPN
inlawrev-3405	861	81	commissioner	commissioner	PROPN
inlawrev-3405	861	82	,	,	PUNCT
inlawrev-3405	861	83	856	856	NUM
inlawrev-3405	861	84	f.2d	f.2d	X
inlawrev-3405	861	85	855	855	NUM
inlawrev-3405	861	86	,	,	PUNCT
inlawrev-3405	861	87	861	861	NUM
inlawrev-3405	861	88	(	(	PUNCT
inlawrev-3405	861	89	7th	7th	ADJ
inlawrev-3405	861	90	cir	cir	NOUN
inlawrev-3405	861	91	.	.	PUNCT
inlawrev-3405	861	92	1988	1988	NUM
inlawrev-3405	861	93	)	)	PUNCT
inlawrev-3405	861	94	(	(	PUNCT
inlawrev-3405	861	95	applying	apply	VERB
inlawrev-3405	861	96	clearly	clearly	ADV
inlawrev-3405	861	97	erroneous	erroneous	ADJ
inlawrev-3405	861	98	standard	standard	NOUN
inlawrev-3405	861	99	to	to	ADP
inlawrev-3405	861	100	appellate	appellate	ADJ
inlawrev-3405	861	101	review	review	NOUN
inlawrev-3405	861	102	of	of	ADP
inlawrev-3405	861	103	tax	tax	NOUN
inlawrev-3405	861	104	court	court	NOUN
inlawrev-3405	861	105	's	's	PART
inlawrev-3405	861	106	reallocation	reallocation	NOUN
inlawrev-3405	861	107	of	of	ADP
inlawrev-3405	861	108	income	income	NOUN
inlawrev-3405	861	109	)	)	PUNCT
inlawrev-3405	861	110	;	;	PUNCT
inlawrev-3405	861	111	thomson	thomson	PROPN
inlawrev-3405	861	112	v.	v.	PROPN
inlawrev-3405	861	113	commissioner	commissioner	PROPN
inlawrev-3405	861	114	,	,	PUNCT
inlawrev-3405	861	115	406	406	NUM
inlawrev-3405	861	116	f.2d	f.2d	NOUN
inlawrev-3405	861	117	1006	1006	NUM
inlawrev-3405	861	118	,	,	PUNCT
inlawrev-3405	861	119	1010	1010	NUM
inlawrev-3405	861	120	(	(	PUNCT
inlawrev-3405	861	121	9th	9th	ADJ
inlawrev-3405	861	122	cir	cir	NOUN
inlawrev-3405	861	123	.	.	PROPN
inlawrev-3405	861	124	1969	1969	NUM
inlawrev-3405	861	125	)	)	PUNCT
inlawrev-3405	861	126	(	(	PUNCT
inlawrev-3405	861	127	recognizing	recognize	VERB
inlawrev-3405	861	128	that	that	PRON
inlawrev-3405	861	129	review	review	NOUN
inlawrev-3405	861	130	of	of	ADP
inlawrev-3405	861	131	tax	tax	NOUN
inlawrev-3405	861	132	court	court	NOUN
inlawrev-3405	861	133	's	's	PART
inlawrev-3405	861	134	decision	decision	NOUN
inlawrev-3405	861	135	on	on	ADP
inlawrev-3405	861	136	apportionment	apportionment	NOUN
inlawrev-3405	861	137	of	of	ADP
inlawrev-3405	861	138	income	income	NOUN
inlawrev-3405	861	139	is	be	AUX
inlawrev-3405	861	140	limited	limit	VERB
inlawrev-3405	861	141	to	to	ADP
inlawrev-3405	861	142	determining	determine	VERB
inlawrev-3405	861	143	whether	whether	SCONJ
inlawrev-3405	861	144	apportionment	apportionment	ADJ
inlawrev-3405	861	145	was	be	AUX
inlawrev-3405	861	146	clearly	clearly	ADV
inlawrev-3405	861	147	erroneous	erroneous	ADJ
inlawrev-3405	861	148	)	)	PUNCT
inlawrev-3405	861	149	.	.	PUNCT
inlawrev-3405	862	1	some	some	PRON
inlawrev-3405	862	2	believe	believe	VERB
inlawrev-3405	862	3	that	that	SCONJ
inlawrev-3405	862	4	the	the	DET
inlawrev-3405	862	5	courts	court	NOUN
inlawrev-3405	862	6	ofappeals	ofappeal	NOUN
inlawrev-3405	862	7	have	have	AUX
inlawrev-3405	862	8	overemphasized	overemphasize	VERB
inlawrev-3405	862	9	i.r.c	i.r.c	NOUN
inlawrev-3405	862	10	.	.	PUNCT
inlawrev-3405	863	1	§	§	PROPN
inlawrev-3405	863	2	7482(a	7482(a	NOUN
inlawrev-3405	863	3	)	)	PUNCT
inlawrev-3405	864	1	and	and	CCONJ
inlawrev-3405	864	2	ignored	ignore	VERB
inlawrev-3405	864	3	the	the	DET
inlawrev-3405	864	4	preexisting	preexist	VERB
inlawrev-3405	864	5	i.r.c	i.r.c	NOUN
inlawrev-3405	864	6	.	.	PUNCT
inlawrev-3405	865	1	§	§	PROPN
inlawrev-3405	865	2	7482(c)(1	7482(c)(1	NUM
inlawrev-3405	865	3	)	)	PUNCT
inlawrev-3405	865	4	(	(	PUNCT
inlawrev-3405	865	5	2000	2000	NUM
inlawrev-3405	865	6	):	):	PUNCT
inlawrev-3405	865	7	"	"	PUNCT
inlawrev-3405	865	8	[	[	X
inlawrev-3405	865	9	the	the	DET
inlawrev-3405	865	10	appellate	appellate	ADJ
inlawrev-3405	865	11	courts	court	NOUN
inlawrev-3405	865	12	]	]	PUNCT
inlawrev-3405	865	13	shall	shall	AUX
inlawrev-3405	865	14	have	have	VERB
inlawrev-3405	865	15	power	power	NOUN
inlawrev-3405	865	16	to	to	PART
inlawrev-3405	865	17	affirm	affirm	VERB
inlawrev-3405	865	18	or	or	CCONJ
inlawrev-3405	865	19	,	,	PUNCT
inlawrev-3405	865	20	ifthe	ifthe	PROPN
inlawrev-3405	865	21	decision	decision	NOUN
inlawrev-3405	865	22	ofthe	ofthe	NOUN
inlawrev-3405	865	23	tax	tax	NOUN
inlawrev-3405	865	24	court	court	NOUN
inlawrev-3405	865	25	is	be	AUX
inlawrev-3405	865	26	not	not	PART
inlawrev-3405	865	27	in	in	ADP
inlawrev-3405	865	28	accordance	accordance	NOUN
inlawrev-3405	865	29	with	with	ADP
inlawrev-3405	865	30	law	law	NOUN
inlawrev-3405	865	31	,	,	PUNCT
inlawrev-3405	865	32	to	to	PART
inlawrev-3405	865	33	modify	modify	VERB
inlawrev-3405	865	34	or	or	CCONJ
inlawrev-3405	865	35	reverse	reverse	VERB
inlawrev-3405	865	36	the	the	DET
inlawrev-3405	865	37	decision	decision	NOUN
inlawrev-3405	865	38	...	...	PUNCT
inlawrev-3405	865	39	as	as	SCONJ
inlawrev-3405	865	40	justice	justice	NOUN
inlawrev-3405	865	41	may	may	AUX
inlawrev-3405	865	42	require	require	VERB
inlawrev-3405	865	43	.	.	PUNCT
inlawrev-3405	865	44	"	"	PUNCT
inlawrev-3405	866	1	(	(	PUNCT
inlawrev-3405	866	2	emphasis	emphasis	NOUN
inlawrev-3405	866	3	added	add	VERB
inlawrev-3405	866	4	)	)	PUNCT
inlawrev-3405	866	5	.	.	PUNCT
inlawrev-3405	867	1	see	see	VERB
inlawrev-3405	867	2	david	david	PROPN
inlawrev-3405	867	3	f.	f.	PROPN
inlawrev-3405	867	4	shores	shores	PROPN
inlawrev-3405	867	5	,	,	PUNCT
inlawrev-3405	867	6	deferential	deferential	ADJ
inlawrev-3405	867	7	review	review	NOUN
inlawrev-3405	867	8	of	of	ADP
inlawrev-3405	867	9	tax	tax	NOUN
inlawrev-3405	867	10	court	court	NOUN
inlawrev-3405	867	11	decisions	decision	NOUN
inlawrev-3405	867	12	:	:	PUNCT
inlawrev-3405	867	13	dobson	dobson	PROPN
inlawrev-3405	867	14	revisited	revisit	VERB
inlawrev-3405	867	15	,	,	PUNCT
inlawrev-3405	867	16	49	49	NUM
inlawrev-3405	867	17	tax	tax	NOUN
inlawrev-3405	867	18	law	law	NOUN
inlawrev-3405	867	19	.	.	PUNCT
inlawrev-3405	868	1	629	629	NUM
inlawrev-3405	868	2	(	(	PUNCT
inlawrev-3405	868	3	1996	1996	NUM
inlawrev-3405	868	4	)	)	PUNCT
inlawrev-3405	868	5	;	;	PUNCT
inlawrev-3405	868	6	david	david	PROPN
inlawrev-3405	868	7	f.	f.	PROPN
inlawrev-3405	868	8	shores	shores	PROPN
inlawrev-3405	868	9	,	,	PUNCT
inlawrev-3405	868	10	rethinking	rethink	VERB
inlawrev-3405	868	11	deferential	deferential	ADJ
inlawrev-3405	868	12	review	review	NOUN
inlawrev-3405	868	13	of	of	ADP
inlawrev-3405	868	14	tax	tax	NOUN
inlawrev-3405	868	15	court	court	NOUN
inlawrev-3405	868	16	decisions	decision	NOUN
inlawrev-3405	868	17	,	,	PUNCT
inlawrev-3405	868	18	53	53	NUM
inlawrev-3405	868	19	tax	tax	NOUN
inlawrev-3405	868	20	law	law	NOUN
inlawrev-3405	868	21	.	.	PUNCT
inlawrev-3405	869	1	35	35	NUM
inlawrev-3405	869	2	(	(	PUNCT
inlawrev-3405	869	3	1999	1999	NUM
inlawrev-3405	869	4	)	)	PUNCT
inlawrev-3405	869	5	.	.	PUNCT
inlawrev-3405	870	1	although	although	SCONJ
inlawrev-3405	870	2	professor	professor	NOUN
inlawrev-3405	870	3	shores	shore	NOUN
inlawrev-3405	870	4	primarily	primarily	ADV
inlawrev-3405	870	5	argues	argue	VERB
inlawrev-3405	870	6	for	for	ADP
inlawrev-3405	870	7	a	a	DET
inlawrev-3405	870	8	theory	theory	NOUN
inlawrev-3405	870	9	which	which	PRON
inlawrev-3405	870	10	would	would	AUX
inlawrev-3405	870	11	require	require	VERB
inlawrev-3405	870	12	the	the	DET
inlawrev-3405	870	13	appellate	appellate	ADJ
inlawrev-3405	870	14	courts	court	NOUN
inlawrev-3405	870	15	to	to	PART
inlawrev-3405	870	16	defer	defer	VERB
inlawrev-3405	870	17	to	to	ADP
inlawrev-3405	870	18	the	the	DET
inlawrev-3405	870	19	tax	tax	NOUN
inlawrev-3405	870	20	court	court	NOUN
inlawrev-3405	870	21	on	on	ADP
inlawrev-3405	870	22	issues	issue	NOUN
inlawrev-3405	870	23	of	of	ADP
inlawrev-3405	870	24	law	law	NOUN
inlawrev-3405	870	25	unless	unless	SCONJ
inlawrev-3405	870	26	the	the	DET
inlawrev-3405	870	27	decision	decision	NOUN
inlawrev-3405	870	28	is	be	AUX
inlawrev-3405	870	29	"	"	PUNCT
inlawrev-3405	870	30	not	not	PART
inlawrev-3405	870	31	in	in	ADP
inlawrev-3405	870	32	accordance	accordance	NOUN
inlawrev-3405	870	33	with	with	ADP
inlawrev-3405	870	34	law	law	NOUN
inlawrev-3405	870	35	,	,	PUNCT
inlawrev-3405	870	36	"	"	PUNCT
inlawrev-3405	870	37	he	he	PRON
inlawrev-3405	870	38	does	do	AUX
inlawrev-3405	870	39	suggest	suggest	VERB
inlawrev-3405	870	40	that	that	SCONJ
inlawrev-3405	870	41	the	the	DET
inlawrev-3405	870	42	present	present	ADJ
inlawrev-3405	870	43	standard	standard	NOUN
inlawrev-3405	870	44	of	of	ADP
inlawrev-3405	870	45	reviewing	review	VERB
inlawrev-3405	870	46	issues	issue	NOUN
inlawrev-3405	870	47	of	of	ADP
inlawrev-3405	870	48	law	law	NOUN
inlawrev-3405	870	49	de	de	X
inlawrev-3405	870	50	novo	novo	NOUN
inlawrev-3405	870	51	,	,	PUNCT
inlawrev-3405	870	52	and	and	CCONJ
inlawrev-3405	870	53	issues	issue	NOUN
inlawrev-3405	870	54	of	of	ADP
inlawrev-3405	870	55	fact	fact	NOUN
inlawrev-3405	870	56	by	by	ADP
inlawrev-3405	870	57	the	the	DET
inlawrev-3405	870	58	clearly	clearly	ADV
inlawrev-3405	870	59	erroneous	erroneous	ADJ
inlawrev-3405	870	60	standard	standard	NOUN
inlawrev-3405	870	61	is	be	AUX
inlawrev-3405	870	62	not	not	PART
inlawrev-3405	870	63	set	set	VERB
inlawrev-3405	870	64	in	in	ADP
inlawrev-3405	870	65	stone	stone	NOUN
inlawrev-3405	870	66	.	.	PUNCT
inlawrev-3405	871	1	1	1	NUM
inlawrev-3405	871	2	75	75	NUM
inlawrev-3405	871	3	.	.	PUNCT
inlawrev-3405	872	1	this	this	PRON
inlawrev-3405	872	2	was	be	AUX
inlawrev-3405	872	3	done	do	VERB
inlawrev-3405	872	4	in	in	ADP
inlawrev-3405	872	5	ryan	ryan	PROPN
inlawrev-3405	872	6	,	,	PUNCT
inlawrev-3405	872	7	75	75	NUM
inlawrev-3405	872	8	t.c.m	t.c.m	NOUN
inlawrev-3405	872	9	.	.	PUNCT
inlawrev-3405	873	1	(	(	PUNCT
inlawrev-3405	873	2	cch	cch	NOUN
inlawrev-3405	873	3	)	)	PUNCT
inlawrev-3405	873	4	at	at	ADP
inlawrev-3405	873	5	1	1	NUM
inlawrev-3405	873	6	787	787	NUM
inlawrev-3405	873	7	.	.	PUNCT
inlawrev-3405	874	1	it	it	PRON
inlawrev-3405	874	2	must	must	AUX
inlawrev-3405	874	3	be	be	AUX
inlawrev-3405	874	4	noted	note	VERB
inlawrev-3405	874	5	that	that	SCONJ
inlawrev-3405	874	6	the	the	DET
inlawrev-3405	874	7	originally	originally	ADV
inlawrev-3405	874	8	asserted	assert	VERB
inlawrev-3405	874	9	deficiency	deficiency	NOUN
inlawrev-3405	874	10	in	in	ADP
inlawrev-3405	874	11	income	income	NOUN
inlawrev-3405	874	12	in	in	ADP
inlawrev-3405	874	13	the	the	DET
inlawrev-3405	874	14	statutory	statutory	ADJ
inlawrev-3405	874	15	notice	notice	NOUN
inlawrev-3405	874	16	against	against	ADP
inlawrev-3405	874	17	giongo	giongo	NOUN
inlawrev-3405	874	18	was	be	AUX
inlawrev-3405	874	19	$	$	SYM
inlawrev-3405	874	20	2	2	NUM
inlawrev-3405	874	21	1	1	NUM
inlawrev-3405	874	22	4,900	4,900	NUM
inlawrev-3405	874	23	,	,	PUNCT
inlawrev-3405	874	24	see	see	VERB
inlawrev-3405	874	25	i	i	PRON
inlawrev-3405	874	26	d.	d.	PROPN
inlawrev-3405	874	27	at	at	ADP
inlawrev-3405	874	28	1	1	NUM
inlawrev-3405	874	29	786	786	NUM
inlawrev-3405	874	30	,	,	PUNCT
inlawrev-3405	874	31	which	which	PRON
inlawrev-3405	874	32	was	be	AUX
inlawrev-3405	874	33	reduced	reduce	VERB
inlawrev-3405	874	34	to	to	ADP
inlawrev-3405	874	35	$	$	SYM
inlawrev-3405	874	36	25,966	25,966	NUM
inlawrev-3405	874	37	after	after	ADP
inlawrev-3405	874	38	trial	trial	NOUN
inlawrev-3405	874	39	,	,	PUNCT
inlawrev-3405	874	40	when	when	SCONJ
inlawrev-3405	874	41	the	the	DET
inlawrev-3405	874	42	protective	protective	ADJ
inlawrev-3405	874	43	position	position	NOUN
inlawrev-3405	874	44	was	be	AUX
inlawrev-3405	874	45	dropped	drop	VERB
inlawrev-3405	874	46	.	.	PUNCT
inlawrev-3405	875	1	see	see	VERB
inlawrev-3405	875	2	i	i	PRON
inlawrev-3405	875	3	d.	d.	PROPN
inlawrev-3405	875	4	at	at	ADP
inlawrev-3405	875	5	1787	1787	NUM
inlawrev-3405	875	6	.	.	PUNCT
inlawrev-3405	876	1	the	the	DET
inlawrev-3405	876	2	deciding	decide	VERB
inlawrev-3405	876	3	judge	judge	NOUN
inlawrev-3405	876	4	found	find	VERB
inlawrev-3405	876	5	giongo	giongo	NOUN
inlawrev-3405	876	6	's	's	PART
inlawrev-3405	876	7	unreported	unreported	ADJ
inlawrev-3405	876	8	income	income	NOUN
inlawrev-3405	876	9	totaled	total	VERB
inlawrev-3405	876	10	$	$	SYM
inlawrev-3405	876	11	7150	7150	NUM
inlawrev-3405	876	12	from	from	ADP
inlawrev-3405	876	13	four	four	NUM
inlawrev-3405	876	14	searches	search	NOUN
inlawrev-3405	876	15	:	:	PUNCT
inlawrev-3405	876	16	lees	lee	NOUN
inlawrev-3405	876	17	,	,	PUNCT
inlawrev-3405	876	18	$	$	SYM
inlawrev-3405	876	19	650	650	NUM
inlawrev-3405	876	20	,	,	PUNCT
inlawrev-3405	876	21	see	see	VERB
inlawrev-3405	876	22	i	i	PRON
inlawrev-3405	876	23	d.	d.	PROPN
inlawrev-3405	876	24	at	at	ADP
inlawrev-3405	876	25	1	1	NUM
inlawrev-3405	876	26	79	79	NUM
inlawrev-3405	876	27	1	1	NUM
inlawrev-3405	876	28	;	;	PUNCT
inlawrev-3405	876	29	roeder	roeder	NOUN
inlawrev-3405	876	30	,	,	PUNCT
inlawrev-3405	876	31	$	$	SYM
inlawrev-3405	876	32	5000	5000	NUM
inlawrev-3405	876	33	,	,	PUNCT
inlawrev-3405	876	34	see	see	VERB
inlawrev-3405	876	35	i	i	PRON
inlawrev-3405	876	36	d.	d.	PROPN
inlawrev-3405	876	37	at	at	ADP
inlawrev-3405	876	38	1	1	NUM
inlawrev-3405	876	39	793	793	NUM
inlawrev-3405	876	40	;	;	PUNCT
inlawrev-3405	876	41	carr	carr	PROPN
inlawrev-3405	876	42	,	,	PUNCT
inlawrev-3405	876	43	$	$	SYM
inlawrev-3405	876	44	500	500	NUM
inlawrev-3405	876	45	,	,	PUNCT
inlawrev-3405	876	46	see	see	VERB
inlawrev-3405	876	47	i	i	PROPN
inlawrev-3405	876	48	d	d	PROPN
inlawrev-3405	876	49	at	at	ADP
inlawrev-3405	876	50	.	.	PROPN
inlawrev-3405	876	51	1	1	NUM
inlawrev-3405	876	52	794	794	NUM
inlawrev-3405	876	53	;	;	PUNCT
inlawrev-3405	876	54	and	and	CCONJ
inlawrev-3405	876	55	megna	megna	NOUN
inlawrev-3405	876	56	,	,	PUNCT
inlawrev-3405	876	57	$	$	SYM
inlawrev-3405	876	58	1000	1000	NUM
inlawrev-3405	876	59	.	.	PUNCT
inlawrev-3405	877	1	see	see	VERB
inlawrev-3405	877	2	i	i	PRON
inlawrev-3405	877	3	d.	d.	PROPN
inlawrev-3405	877	4	at	at	ADP
inlawrev-3405	877	5	1795	1795	NUM
inlawrev-3405	877	6	.	.	PUNCT
inlawrev-3405	878	1	this	this	PRON
inlawrev-3405	878	2	dramatizes	dramatize	VERB
inlawrev-3405	878	3	the	the	DET
inlawrev-3405	878	4	inequity	inequity	NOUN
inlawrev-3405	878	5	of	of	ADP
inlawrev-3405	878	6	the	the	DET
inlawrev-3405	878	7	protective	protective	ADJ
inlawrev-3405	878	8	position	position	NOUN
inlawrev-3405	878	9	to	to	ADP
inlawrev-3405	878	10	marginal	marginal	ADJ
inlawrev-3405	878	11	2000	2000	NUM
inlawrev-3405	878	12	]	]	PUNCT
inlawrev-3405	878	13	critique	critique	NOUN
inlawrev-3405	878	14	of	of	ADP
inlawrev-3405	878	15	the	the	DET
inlawrev-3405	878	16	irs	irs	PROPN
inlawrev-3405	879	1	547	547	NUM
inlawrev-3405	879	2	redundant	redundant	ADJ
inlawrev-3405	879	3	protective	protective	ADJ
inlawrev-3405	879	4	assertions	assertion	NOUN
inlawrev-3405	879	5	.	.	PUNCT
inlawrev-3405	880	1	viii	viii	PROPN
inlawrev-3405	880	2	.	.	PUNCT
inlawrev-3405	881	1	the	the	DET
inlawrev-3405	881	2	service	service	NOUN
inlawrev-3405	881	3	's	's	PART
inlawrev-3405	881	4	burden	burden	NOUN
inlawrev-3405	881	5	of	of	ADP
inlawrev-3405	881	6	proof	proof	NOUN
inlawrev-3405	881	7	of	of	ADP
inlawrev-3405	881	8	fraud	fraud	NOUN
inlawrev-3405	881	9	:	:	PUNCT
inlawrev-3405	881	10	collateral	collateral	NOUN
inlawrev-3405	881	11	estoppel	estoppel	NOUN
inlawrev-3405	881	12	the	the	DET
inlawrev-3405	881	13	service	service	NOUN
inlawrev-3405	881	14	must	must	AUX
inlawrev-3405	881	15	prove	prove	VERB
inlawrev-3405	881	16	a	a	DET
inlawrev-3405	881	17	taxpayer	taxpayer	NOUN
inlawrev-3405	881	18	's	's	PART
inlawrev-3405	881	19	fraud	fraud	NOUN
inlawrev-3405	881	20	by	by	ADP
inlawrev-3405	881	21	clear	clear	ADJ
inlawrev-3405	881	22	and	and	CCONJ
inlawrev-3405	881	23	convincing	convincing	ADJ
inlawrev-3405	881	24	evidence	evidence	NOUN
inlawrev-3405	881	25	.	.	PUNCT
inlawrev-3405	882	1	^^^	^^^	PUNCT
inlawrev-3405	882	2	although	although	SCONJ
inlawrev-3405	882	3	it	it	PRON
inlawrev-3405	882	4	can	can	AUX
inlawrev-3405	882	5	attempt	attempt	VERB
inlawrev-3405	882	6	to	to	PART
inlawrev-3405	882	7	prove	prove	VERB
inlawrev-3405	882	8	fraud	fraud	NOUN
inlawrev-3405	882	9	in	in	ADP
inlawrev-3405	882	10	several	several	ADJ
inlawrev-3405	882	11	ways	way	NOUN
inlawrev-3405	882	12	,	,	PUNCT
inlawrev-3405	882	13	the	the	DET
inlawrev-3405	882	14	most	most	ADV
inlawrev-3405	882	15	common	common	ADJ
inlawrev-3405	882	16	method	method	NOUN
inlawrev-3405	882	17	is	be	AUX
inlawrev-3405	882	18	to	to	PART
inlawrev-3405	882	19	collaterally	collaterally	ADV
inlawrev-3405	882	20	estop	estop	VERB
inlawrev-3405	882	21	a	a	DET
inlawrev-3405	882	22	petitioner	petitioner	NOUN
inlawrev-3405	882	23	from	from	ADP
inlawrev-3405	882	24	denying	deny	VERB
inlawrev-3405	882	25	he	he	PRON
inlawrev-3405	882	26	was	be	AUX
inlawrev-3405	882	27	fraudulent	fraudulent	ADJ
inlawrev-3405	882	28	after	after	ADP
inlawrev-3405	882	29	a	a	DET
inlawrev-3405	882	30	prior	prior	ADJ
inlawrev-3405	882	31	criminal	criminal	ADJ
inlawrev-3405	882	32	conviction	conviction	NOUN
inlawrev-3405	882	33	against	against	ADP
inlawrev-3405	882	34	the	the	DET
inlawrev-3405	882	35	petitioner	petitioner	NOUN
inlawrev-3405	882	36	.	.	PUNCT
inlawrev-3405	883	1	•^^	•^^	NOUN
inlawrev-3405	883	2	even	even	ADV
inlawrev-3405	883	3	when	when	SCONJ
inlawrev-3405	883	4	collateral	collateral	ADJ
inlawrev-3405	883	5	estoppel	estoppel	NOUN
inlawrev-3405	883	6	does	do	AUX
inlawrev-3405	883	7	not	not	PART
inlawrev-3405	883	8	preclude	preclude	VERB
inlawrev-3405	883	9	a	a	DET
inlawrev-3405	883	10	petitioner	petitioner	NOUN
inlawrev-3405	883	11	's	's	PART
inlawrev-3405	883	12	denial	denial	NOUN
inlawrev-3405	883	13	of	of	ADP
inlawrev-3405	883	14	all	all	PRON
inlawrev-3405	883	15	of	of	ADP
inlawrev-3405	883	16	the	the	DET
inlawrev-3405	883	17	essential	essential	ADJ
inlawrev-3405	883	18	elements	element	NOUN
inlawrev-3405	883	19	of	of	ADP
inlawrev-3405	883	20	fraud	fraud	NOUN
inlawrev-3405	883	21	,	,	PUNCT
inlawrev-3405	883	22	partial	partial	ADJ
inlawrev-3405	883	23	collateral	collateral	NOUN
inlawrev-3405	883	24	estoppel	estoppel	NOUN
inlawrev-3405	883	25	may	may	AUX
inlawrev-3405	883	26	still	still	ADV
inlawrev-3405	883	27	preclude	preclude	VERB
inlawrev-3405	883	28	his	his	PRON
inlawrev-3405	883	29	denial	denial	NOUN
inlawrev-3405	883	30	of	of	ADP
inlawrev-3405	883	31	at	at	ADP
inlawrev-3405	883	32	least	least	ADJ
inlawrev-3405	883	33	some	some	PRON
inlawrev-3405	883	34	of	of	ADP
inlawrev-3405	883	35	the	the	DET
inlawrev-3405	883	36	elements	element	NOUN
inlawrev-3405	883	37	of	of	ADP
inlawrev-3405	883	38	fraud	fraud	NOUN
inlawrev-3405	883	39	.	.	PUNCT
inlawrev-3405	884	1	'	'	PUNCT
inlawrev-3405	884	2	^^	^^	PUNCT
inlawrev-3405	884	3	collateral	collateral	ADJ
inlawrev-3405	884	4	estoppel	estoppel	NOUN
inlawrev-3405	884	5	does	do	AUX
inlawrev-3405	884	6	not	not	PART
inlawrev-3405	884	7	have	have	VERB
inlawrev-3405	884	8	statutory	statutory	ADJ
inlawrev-3405	884	9	roots	root	NOUN
inlawrev-3405	884	10	;	;	PUNCT
inlawrev-3405	884	11	it	it	PRON
inlawrev-3405	884	12	is	be	AUX
inlawrev-3405	884	13	a	a	DET
inlawrev-3405	884	14	judge	judge	NOUN
inlawrev-3405	884	15	-	-	PUNCT
inlawrev-3405	884	16	made	make	VERB
inlawrev-3405	884	17	rule	rule	NOUN
inlawrev-3405	884	18	designed	design	VERB
inlawrev-3405	884	19	to	to	PART
inlawrev-3405	884	20	promote	promote	VERB
inlawrev-3405	884	21	judicial	judicial	ADJ
inlawrev-3405	884	22	economy	economy	NOUN
inlawrev-3405	884	23	.	.	PUNCT
inlawrev-3405	885	1	'^^	'^^	PRON
inlawrev-3405	885	2	it	it	PRON
inlawrev-3405	885	3	arises	arise	VERB
inlawrev-3405	885	4	only	only	ADV
inlawrev-3405	885	5	if	if	SCONJ
inlawrev-3405	885	6	there	there	PRON
inlawrev-3405	885	7	has	have	AUX
inlawrev-3405	885	8	been	be	AUX
inlawrev-3405	885	9	a	a	DET
inlawrev-3405	885	10	prior	prior	ADJ
inlawrev-3405	885	11	judicial	judicial	ADJ
inlawrev-3405	885	12	determination	determination	NOUN
inlawrev-3405	885	13	that	that	PRON
inlawrev-3405	885	14	is	be	AUX
inlawrev-3405	885	15	relevant	relevant	ADJ
inlawrev-3405	885	16	to	to	ADP
inlawrev-3405	885	17	a	a	DET
inlawrev-3405	885	18	later	later	ADJ
inlawrev-3405	885	19	case	case	NOUN
inlawrev-3405	885	20	between	between	ADP
inlawrev-3405	885	21	the	the	DET
inlawrev-3405	885	22	same	same	ADJ
inlawrev-3405	885	23	parties	party	NOUN
inlawrev-3405	885	24	.	.	PUNCT
inlawrev-3405	886	1	'	'	PUNCT
inlawrev-3405	886	2	^^	^^	ADP
inlawrev-3405	886	3	conspirators	conspirator	NOUN
inlawrev-3405	886	4	.	.	PUNCT
inlawrev-3405	887	1	176	176	NUM
inlawrev-3405	887	2	.	.	PUNCT
inlawrev-3405	888	1	see	see	VERB
inlawrev-3405	888	2	lr.c	lr.c	NOUN
inlawrev-3405	888	3	.	.	PUNCT
inlawrev-3405	889	1	§	§	PROPN
inlawrev-3405	889	2	6663	6663	NUM
inlawrev-3405	889	3	(	(	PUNCT
inlawrev-3405	889	4	b	b	NOUN
inlawrev-3405	889	5	)	)	PUNCT
inlawrev-3405	889	6	(	(	PUNCT
inlawrev-3405	889	7	added	add	VERB
inlawrev-3405	889	8	by	by	ADP
inlawrev-3405	889	9	ombra	ombra	PROPN
inlawrev-3405	889	10	1989	1989	NUM
inlawrev-3405	889	11	)	)	PUNCT
inlawrev-3405	889	12	.	.	PUNCT
inlawrev-3405	890	1	177	177	NUM
inlawrev-3405	890	2	.	.	PUNCT
inlawrev-3405	891	1	see	see	VERB
inlawrev-3405	891	2	,	,	PUNCT
inlawrev-3405	891	3	e.g	e.g	PROPN
inlawrev-3405	891	4	..	..	X
inlawrev-3405	891	5	gray	gray	PROPN
inlawrev-3405	891	6	v.	v.	ADP
inlawrev-3405	891	7	commissioner	commissioner	NOUN
inlawrev-3405	891	8	,	,	PUNCT
inlawrev-3405	891	9	708	708	NUM
inlawrev-3405	891	10	f.2d	f.2d	NUM
inlawrev-3405	891	11	243	243	NUM
inlawrev-3405	891	12	,	,	PUNCT
inlawrev-3405	891	13	246	246	NUM
inlawrev-3405	891	14	(	(	PUNCT
inlawrev-3405	891	15	6th	6th	ADJ
inlawrev-3405	891	16	cir	cir	NOUN
inlawrev-3405	891	17	.	.	PUNCT
inlawrev-3405	891	18	1983	1983	NUM
inlawrev-3405	891	19	)	)	PUNCT
inlawrev-3405	891	20	.	.	PUNCT
inlawrev-3405	892	1	the	the	DET
inlawrev-3405	892	2	court	court	NOUN
inlawrev-3405	892	3	in	in	ADP
inlawrev-3405	892	4	gray	gray	ADJ
inlawrev-3405	892	5	prior	prior	ADJ
inlawrev-3405	892	6	criminal	criminal	ADJ
inlawrev-3405	892	7	conviction	conviction	NOUN
inlawrev-3405	892	8	for	for	ADP
inlawrev-3405	892	9	income	income	NOUN
inlawrev-3405	892	10	tax	tax	NOUN
inlawrev-3405	892	11	evasion	evasion	NOUN
inlawrev-3405	892	12	to	to	PART
inlawrev-3405	892	13	preclude	preclude	VERB
inlawrev-3405	892	14	the	the	DET
inlawrev-3405	892	15	taxpayer	taxpayer	NOUN
inlawrev-3405	892	16	from	from	ADP
inlawrev-3405	892	17	attempting	attempt	VERB
inlawrev-3405	892	18	to	to	PART
inlawrev-3405	892	19	disprove	disprove	VERB
inlawrev-3405	892	20	fraud	fraud	NOUN
inlawrev-3405	892	21	in	in	ADP
inlawrev-3405	892	22	subsequent	subsequent	ADJ
inlawrev-3405	892	23	civil	civil	ADJ
inlawrev-3405	892	24	tax	tax	NOUN
inlawrev-3405	892	25	fraud	fraud	NOUN
inlawrev-3405	892	26	matter	matter	NOUN
inlawrev-3405	892	27	by	by	ADP
inlawrev-3405	892	28	collateral	collateral	ADJ
inlawrev-3405	892	29	estoppel	estoppel	NOUN
inlawrev-3405	892	30	)	)	PUNCT
inlawrev-3405	892	31	.	.	PUNCT
inlawrev-3405	893	1	see	see	VERB
inlawrev-3405	893	2	i	i	PRON
inlawrev-3405	893	3	d.	d.	PROPN
inlawrev-3405	893	4	at	at	ADP
inlawrev-3405	893	5	248	248	NUM
inlawrev-3405	893	6	.	.	PUNCT
inlawrev-3405	894	1	however	however	ADV
inlawrev-3405	894	2	,	,	PUNCT
inlawrev-3405	894	3	the	the	DET
inlawrev-3405	894	4	dissent	dissent	NOUN
inlawrev-3405	894	5	felt	feel	VERB
inlawrev-3405	894	6	that	that	SCONJ
inlawrev-3405	894	7	a	a	DET
inlawrev-3405	894	8	plea	plea	NOUN
inlawrev-3405	894	9	ofguilty	ofguilty	NOUN
inlawrev-3405	894	10	should	should	AUX
inlawrev-3405	894	11	not	not	PART
inlawrev-3405	894	12	create	create	VERB
inlawrev-3405	894	13	collateral	collateral	ADJ
inlawrev-3405	894	14	estoppel	estoppel	NOUN
inlawrev-3405	894	15	when	when	SCONJ
inlawrev-3405	894	16	the	the	DET
inlawrev-3405	894	17	defendant	defendant	NOUN
inlawrev-3405	894	18	was	be	AUX
inlawrev-3405	894	19	not	not	PART
inlawrev-3405	894	20	apprised	apprise	VERB
inlawrev-3405	894	21	of	of	ADP
inlawrev-3405	894	22	the	the	DET
inlawrev-3405	894	23	collateral	collateral	ADJ
inlawrev-3405	894	24	effects	effect	NOUN
inlawrev-3405	894	25	of	of	ADP
inlawrev-3405	894	26	his	his	PRON
inlawrev-3405	894	27	plea	plea	NOUN
inlawrev-3405	894	28	,	,	PUNCT
inlawrev-3405	894	29	and	and	CCONJ
inlawrev-3405	894	30	he	he	PRON
inlawrev-3405	894	31	had	have	VERB
inlawrev-3405	894	32	no	no	DET
inlawrev-3405	894	33	full	full	ADJ
inlawrev-3405	894	34	and	and	CCONJ
inlawrev-3405	894	35	fair	fair	ADJ
inlawrev-3405	894	36	opportunity	opportunity	NOUN
inlawrev-3405	894	37	to	to	PART
inlawrev-3405	894	38	litigate	litigate	VERB
inlawrev-3405	894	39	the	the	DET
inlawrev-3405	894	40	issues	issue	NOUN
inlawrev-3405	894	41	.	.	PUNCT
inlawrev-3405	895	1	see	see	VERB
inlawrev-3405	895	2	id.24748	id.24748	PROPN
inlawrev-3405	895	3	(	(	PUNCT
inlawrev-3405	895	4	merritt	merritt	PROPN
inlawrev-3405	895	5	,	,	PUNCT
inlawrev-3405	895	6	j.	j.	PROPN
inlawrev-3405	895	7	,	,	PUNCT
inlawrev-3405	895	8	dissenting	dissent	VERB
inlawrev-3405	895	9	)	)	PUNCT
inlawrev-3405	895	10	.	.	PUNCT
inlawrev-3405	896	1	plunkett	plunkett	PROPN
inlawrev-3405	896	2	v.	v.	PROPN
inlawrev-3405	896	3	commissioner	commissioner	PROPN
inlawrev-3405	896	4	,	,	PUNCT
inlawrev-3405	896	5	465	465	NUM
inlawrev-3405	896	6	f.2d	f.2d	SYM
inlawrev-3405	896	7	299	299	NUM
inlawrev-3405	896	8	,	,	PUNCT
inlawrev-3405	896	9	307	307	NUM
inlawrev-3405	896	10	(	(	PUNCT
inlawrev-3405	896	11	7th	7th	ADJ
inlawrev-3405	896	12	cir	cir	NOUN
inlawrev-3405	896	13	.	.	PROPN
inlawrev-3405	896	14	1972	1972	NUM
inlawrev-3405	896	15	)	)	PUNCT
inlawrev-3405	896	16	(	(	PUNCT
inlawrev-3405	896	17	holding	hold	VERB
inlawrev-3405	896	18	prior	prior	ADJ
inlawrev-3405	896	19	tax	tax	NOUN
inlawrev-3405	896	20	evasion	evasion	NOUN
inlawrev-3405	896	21	conviction	conviction	NOUN
inlawrev-3405	896	22	after	after	SCONJ
inlawrev-3405	896	23	guilty	guilty	ADJ
inlawrev-3405	896	24	plea	plea	NOUN
inlawrev-3405	896	25	produces	produce	VERB
inlawrev-3405	896	26	the	the	DET
inlawrev-3405	896	27	same	same	ADJ
inlawrev-3405	896	28	collateral	collateral	NOUN
inlawrev-3405	896	29	estoppel	estoppel	NOUN
inlawrev-3405	896	30	as	as	ADP
inlawrev-3405	896	31	a	a	DET
inlawrev-3405	896	32	trial	trial	NOUN
inlawrev-3405	896	33	on	on	ADP
inlawrev-3405	896	34	merits	merit	NOUN
inlawrev-3405	896	35	concerning	concern	VERB
inlawrev-3405	896	36	issue	issue	NOUN
inlawrev-3405	896	37	of	of	ADP
inlawrev-3405	896	38	civil	civil	ADJ
inlawrev-3405	896	39	fraud	fraud	NOUN
inlawrev-3405	896	40	in	in	ADP
inlawrev-3405	896	41	civil	civil	ADJ
inlawrev-3405	896	42	proceeding	proceeding	NOUN
inlawrev-3405	896	43	)	)	PUNCT
inlawrev-3405	896	44	;	;	PUNCT
inlawrev-3405	896	45	amos	amos	PROPN
inlawrev-3405	896	46	v.	v.	PROPN
inlawrev-3405	896	47	commissioner	commissioner	PROPN
inlawrev-3405	896	48	,	,	PUNCT
inlawrev-3405	896	49	360	360	NUM
inlawrev-3405	896	50	f.2d	f.2d	NOUN
inlawrev-3405	896	51	358	358	NUM
inlawrev-3405	896	52	(	(	PUNCT
inlawrev-3405	896	53	4th	4th	ADJ
inlawrev-3405	896	54	cir	cir	NOUN
inlawrev-3405	896	55	.	.	PUNCT
inlawrev-3405	896	56	1965	1965	NUM
inlawrev-3405	896	57	)	)	PUNCT
inlawrev-3405	896	58	(	(	PUNCT
inlawrev-3405	896	59	same	same	ADJ
inlawrev-3405	896	60	)	)	PUNCT
inlawrev-3405	896	61	;	;	PUNCT
inlawrev-3405	897	1	moore	moore	PROPN
inlawrev-3405	897	2	v.	v.	PROPN
inlawrev-3405	897	3	united	united	PROPN
inlawrev-3405	897	4	states	states	PROPN
inlawrev-3405	897	5	,	,	PUNCT
inlawrev-3405	897	6	360	360	NUM
inlawrev-3405	897	7	f.2d	f.2d	NOUN
inlawrev-3405	897	8	.	.	PUNCT
inlawrev-3405	897	9	353	353	NUM
inlawrev-3405	897	10	(	(	PUNCT
inlawrev-3405	897	11	4th	4th	ADJ
inlawrev-3405	897	12	cir	cir	NOUN
inlawrev-3405	897	13	.	.	PUNCT
inlawrev-3405	897	14	1965	1965	NUM
inlawrev-3405	897	15	)	)	PUNCT
inlawrev-3405	897	16	(	(	PUNCT
inlawrev-3405	897	17	same	same	ADJ
inlawrev-3405	897	18	in	in	ADP
inlawrev-3405	897	19	refund	refund	NOUN
inlawrev-3405	897	20	suit	suit	NOUN
inlawrev-3405	897	21	)	)	PUNCT
inlawrev-3405	897	22	.	.	PUNCT
inlawrev-3405	898	1	178	178	NUM
inlawrev-3405	898	2	.	.	PUNCT
inlawrev-3405	899	1	see	see	VERB
inlawrev-3405	899	2	,	,	PUNCT
inlawrev-3405	899	3	e.g.	e.g.	ADV
inlawrev-3405	899	4	,	,	PUNCT
inlawrev-3405	899	5	cadwell	cadwell	PROPN
inlawrev-3405	899	6	v.	v.	PROPN
inlawrev-3405	899	7	commissioner	commissioner	PROPN
inlawrev-3405	899	8	,	,	PUNCT
inlawrev-3405	899	9	70	70	NUM
inlawrev-3405	899	10	t.c.m	t.c.m	NOUN
inlawrev-3405	899	11	.	.	PUNCT
inlawrev-3405	900	1	(	(	PUNCT
inlawrev-3405	900	2	cch	cch	NOUN
inlawrev-3405	900	3	)	)	PUNCT
inlawrev-3405	900	4	1318	1318	NUM
inlawrev-3405	900	5	,	,	PUNCT
inlawrev-3405	900	6	1320	1320	NUM
inlawrev-3405	900	7	(	(	PUNCT
inlawrev-3405	900	8	1995	1995	NUM
inlawrev-3405	900	9	)	)	PUNCT
inlawrev-3405	900	10	(	(	PUNCT
inlawrev-3405	900	11	summary	summary	NOUN
inlawrev-3405	900	12	judgment	judgment	NOUN
inlawrev-3405	900	13	motion	motion	NOUN
inlawrev-3405	900	14	by	by	ADP
inlawrev-3405	900	15	service	service	NOUN
inlawrev-3405	900	16	granted	grant	VERB
inlawrev-3405	900	17	in	in	ADP
inlawrev-3405	900	18	civil	civil	ADJ
inlawrev-3405	900	19	case	case	NOUN
inlawrev-3405	900	20	because	because	SCONJ
inlawrev-3405	900	21	ofcollateral	ofcollateral	ADJ
inlawrev-3405	900	22	estoppel	estoppel	NOUN
inlawrev-3405	900	23	from	from	ADP
inlawrev-3405	900	24	prior	prior	ADJ
inlawrev-3405	900	25	criminal	criminal	ADJ
inlawrev-3405	900	26	conviction	conviction	NOUN
inlawrev-3405	900	27	for	for	ADP
inlawrev-3405	900	28	the	the	DET
inlawrev-3405	900	29	same	same	ADJ
inlawrev-3405	900	30	taxable	taxable	ADJ
inlawrev-3405	900	31	years	year	NOUN
inlawrev-3405	900	32	;	;	PUNCT
inlawrev-3405	900	33	concerning	concern	VERB
inlawrev-3405	900	34	years	year	NOUN
inlawrev-3405	900	35	not	not	PART
inlawrev-3405	900	36	involved	involve	VERB
inlawrev-3405	900	37	in	in	ADP
inlawrev-3405	900	38	the	the	DET
inlawrev-3405	900	39	criminal	criminal	ADJ
inlawrev-3405	900	40	conviction	conviction	NOUN
inlawrev-3405	900	41	,	,	PUNCT
inlawrev-3405	900	42	taxpayer	taxpayer	NOUN
inlawrev-3405	900	43	was	be	AUX
inlawrev-3405	900	44	found	find	VERB
inlawrev-3405	900	45	to	to	PART
inlawrev-3405	900	46	have	have	VERB
inlawrev-3405	900	47	committed	commit	VERB
inlawrev-3405	900	48	fraud	fraud	NOUN
inlawrev-3405	900	49	based	base	VERB
inlawrev-3405	900	50	on	on	ADP
inlawrev-3405	900	51	the	the	DET
inlawrev-3405	900	52	"	"	PUNCT
inlawrev-3405	900	53	badges	badge	NOUN
inlawrev-3405	900	54	of	of	ADP
inlawrev-3405	900	55	fraud	fraud	NOUN
inlawrev-3405	900	56	"	"	PUNCT
inlawrev-3405	900	57	analysis	analysis	NOUN
inlawrev-3405	900	58	)	)	PUNCT
inlawrev-3405	900	59	;	;	PUNCT
inlawrev-3405	900	60	considine	considine	PROPN
inlawrev-3405	900	61	v.	v.	PROPN
inlawrev-3405	900	62	commissioner	commissioner	PROPN
inlawrev-3405	900	63	,	,	PUNCT
inlawrev-3405	900	64	68	68	NUM
inlawrev-3405	900	65	t.c	t.c	NOUN
inlawrev-3405	900	66	.	.	PROPN
inlawrev-3405	900	67	52	52	NUM
inlawrev-3405	900	68	(	(	PUNCT
inlawrev-3405	900	69	1977	1977	NUM
inlawrev-3405	900	70	)	)	PUNCT
inlawrev-3405	900	71	(	(	PUNCT
inlawrev-3405	900	72	finding	find	VERB
inlawrev-3405	900	73	that	that	SCONJ
inlawrev-3405	900	74	taxpayer	taxpayer	NOUN
inlawrev-3405	900	75	's	's	PART
inlawrev-3405	900	76	prior	prior	ADJ
inlawrev-3405	900	77	criminal	criminal	ADJ
inlawrev-3405	900	78	conviction	conviction	NOUN
inlawrev-3405	900	79	of	of	ADP
inlawrev-3405	900	80	filing	file	VERB
inlawrev-3405	900	81	a	a	DET
inlawrev-3405	900	82	false	false	ADJ
inlawrev-3405	900	83	return	return	NOUN
inlawrev-3405	900	84	had	have	VERB
inlawrev-3405	900	85	partial	partial	ADJ
inlawrev-3405	900	86	collateral	collateral	ADJ
inlawrev-3405	900	87	estoppel	estoppel	NOUN
inlawrev-3405	900	88	effect	effect	NOUN
inlawrev-3405	900	89	on	on	ADP
inlawrev-3405	900	90	proving	prove	VERB
inlawrev-3405	900	91	lr.c	lr.c	NOUN
inlawrev-3405	900	92	.	.	PUNCT
inlawrev-3405	901	1	§	§	PROPN
inlawrev-3405	901	2	6653(b	6653(b	NOUN
inlawrev-3405	901	3	)	)	PUNCT
inlawrev-3405	901	4	violation	violation	NOUN
inlawrev-3405	901	5	)	)	PUNCT
inlawrev-3405	901	6	.	.	PUNCT
inlawrev-3405	902	1	but	but	CCONJ
inlawrev-3405	902	2	see	see	VERB
inlawrev-3405	902	3	wright	wright	PROPN
inlawrev-3405	902	4	v.	v.	PROPN
inlawrev-3405	902	5	commissioner	commissioner	PROPN
inlawrev-3405	902	6	,	,	PUNCT
inlawrev-3405	902	7	84	84	NUM
inlawrev-3405	902	8	t.c	t.c	PROPN
inlawrev-3405	902	9	.	.	PROPN
inlawrev-3405	902	10	636	636	NUM
inlawrev-3405	902	11	(	(	PUNCT
inlawrev-3405	902	12	1985	1985	NUM
inlawrev-3405	902	13	)	)	PUNCT
inlawrev-3405	902	14	(	(	PUNCT
inlawrev-3405	902	15	limiting	limit	VERB
inlawrev-3405	902	16	the	the	DET
inlawrev-3405	902	17	scope	scope	NOUN
inlawrev-3405	902	18	of	of	ADP
inlawrev-3405	902	19	collateral	collateral	ADJ
inlawrev-3405	902	20	estoppel	estoppel	NOUN
inlawrev-3405	902	21	from	from	ADP
inlawrev-3405	902	22	a	a	DET
inlawrev-3405	902	23	conviction	conviction	NOUN
inlawrev-3405	902	24	for	for	ADP
inlawrev-3405	902	25	filing	file	VERB
inlawrev-3405	902	26	a	a	DET
inlawrev-3405	902	27	false	false	ADJ
inlawrev-3405	902	28	return	return	NOUN
inlawrev-3405	902	29	in	in	ADP
inlawrev-3405	902	30	a	a	DET
inlawrev-3405	902	31	subsequent	subsequent	ADJ
inlawrev-3405	902	32	civil	civil	ADJ
inlawrev-3405	902	33	case	case	NOUN
inlawrev-3405	902	34	)	)	PUNCT
inlawrev-3405	902	35	.	.	PUNCT
inlawrev-3405	903	1	wright	wright	PROPN
inlawrev-3405	903	2	is	be	AUX
inlawrev-3405	903	3	discussed	discuss	VERB
inlawrev-3405	903	4	infra	infra	NOUN
inlawrev-3405	903	5	notes	note	NOUN
inlawrev-3405	903	6	19499	19499	NUM
inlawrev-3405	903	7	and	and	CCONJ
inlawrev-3405	903	8	accompanying	accompany	VERB
inlawrev-3405	903	9	text	text	NOUN
inlawrev-3405	903	10	.	.	PUNCT
inlawrev-3405	904	1	179	179	NUM
inlawrev-3405	904	2	.	.	PUNCT
inlawrev-3405	905	1	see	see	VERB
inlawrev-3405	905	2	david	david	PROPN
inlawrev-3405	905	3	h.	h.	PROPN
inlawrev-3405	905	4	brown	brown	PROPN
inlawrev-3405	905	5	,	,	PUNCT
inlawrev-3405	905	6	collateral	collateral	ADJ
inlawrev-3405	905	7	estoppel	estoppel	NOUN
inlawrev-3405	905	8	effects	effect	NOUN
inlawrev-3405	905	9	of	of	ADP
inlawrev-3405	905	10	administrative	administrative	ADJ
inlawrev-3405	905	11	agency	agency	NOUN
inlawrev-3405	905	12	determinations	determination	NOUN
inlawrev-3405	905	13	:	:	PUNCT
inlawrev-3405	905	14	where	where	SCONJ
inlawrev-3405	905	15	should	should	AUX
inlawrev-3405	905	16	federal	federal	ADJ
inlawrev-3405	905	17	courts	court	NOUN
inlawrev-3405	905	18	draw	draw	VERB
inlawrev-3405	905	19	the	the	DET
inlawrev-3405	905	20	line	line	NOUN
inlawrev-3405	905	21	?	?	PUNCT
inlawrev-3405	905	22	,	,	PUNCT
inlawrev-3405	905	23	73	73	NUM
inlawrev-3405	905	24	cornell	cornell	PROPN
inlawrev-3405	905	25	l.	l.	PROPN
inlawrev-3405	905	26	rev	rev	PROPN
inlawrev-3405	905	27	.	.	PROPN
inlawrev-3405	905	28	817	817	NUM
inlawrev-3405	905	29	,	,	PUNCT
inlawrev-3405	905	30	821	821	NUM
inlawrev-3405	905	31	(	(	PUNCT
inlawrev-3405	905	32	1988	1988	NUM
inlawrev-3405	905	33	)	)	PUNCT
inlawrev-3405	905	34	(	(	PUNCT
inlawrev-3405	905	35	commenting	comment	VERB
inlawrev-3405	905	36	on	on	ADP
inlawrev-3405	905	37	usefulness	usefulness	NOUN
inlawrev-3405	905	38	of	of	ADP
inlawrev-3405	905	39	collateral	collateral	ADJ
inlawrev-3405	905	40	estoppel	estoppel	NOUN
inlawrev-3405	905	41	theory	theory	NOUN
inlawrev-3405	905	42	,	,	PUNCT
inlawrev-3405	905	43	stating	state	VERB
inlawrev-3405	905	44	that	that	SCONJ
inlawrev-3405	905	45	courts	court	NOUN
inlawrev-3405	905	46	clearly	clearly	ADV
inlawrev-3405	905	47	have	have	AUX
inlawrev-3405	905	48	accepted	accept	VERB
inlawrev-3405	905	49	efficiency	efficiency	NOUN
inlawrev-3405	905	50	as	as	ADP
inlawrev-3405	905	51	justification	justification	NOUN
inlawrev-3405	905	52	for	for	ADP
inlawrev-3405	905	53	doctrine	doctrine	NOUN
inlawrev-3405	905	54	,	,	PUNCT
inlawrev-3405	905	55	and	and	CCONJ
inlawrev-3405	905	56	arguing	argue	VERB
inlawrev-3405	905	57	that	that	SCONJ
inlawrev-3405	905	58	decisions	decision	NOUN
inlawrev-3405	905	59	of	of	ADP
inlawrev-3405	905	60	administrative	administrative	ADJ
inlawrev-3405	905	61	agencies	agency	NOUN
inlawrev-3405	905	62	sitting	sit	VERB
inlawrev-3405	905	63	injudicial	injudicial	ADJ
inlawrev-3405	905	64	capacity	capacity	NOUN
inlawrev-3405	905	65	should	should	AUX
inlawrev-3405	905	66	also	also	ADV
inlawrev-3405	905	67	invoke	invoke	VERB
inlawrev-3405	905	68	the	the	DET
inlawrev-3405	905	69	doctrine	doctrine	NOUN
inlawrev-3405	905	70	of	of	ADP
inlawrev-3405	905	71	collateral	collateral	ADJ
inlawrev-3405	905	72	estoppel	estoppel	NOUN
inlawrev-3405	905	73	)	)	PUNCT
inlawrev-3405	905	74	;	;	PUNCT
inlawrev-3405	905	75	eli	eli	PROPN
inlawrev-3405	905	76	j.	j.	PROPN
inlawrev-3405	905	77	richardson	richardson	PROPN
inlawrev-3405	905	78	,	,	PUNCT
inlawrev-3405	905	79	taking	take	VERB
inlawrev-3405	905	80	issue	issue	NOUN
inlawrev-3405	905	81	with	with	ADP
inlawrev-3405	905	82	preclusion	preclusion	NOUN
inlawrev-3405	905	83	:	:	PUNCT
inlawrev-3405	905	84	reinventing	reinvent	VERB
inlawrev-3405	905	85	collateral	collateral	ADJ
inlawrev-3405	905	86	estoppel	estoppel	NOUN
inlawrev-3405	905	87	,	,	PUNCT
inlawrev-3405	905	88	65	65	NUM
inlawrev-3405	905	89	miss	miss	NOUN
inlawrev-3405	905	90	.	.	PUNCT
inlawrev-3405	906	1	l.j	l.j	PROPN
inlawrev-3405	906	2	.	.	PROPN
inlawrev-3405	906	3	41	41	NUM
inlawrev-3405	906	4	,	,	PUNCT
inlawrev-3405	906	5	46	46	NUM
inlawrev-3405	906	6	(	(	PUNCT
inlawrev-3405	906	7	1995	1995	NUM
inlawrev-3405	906	8	)	)	PUNCT
inlawrev-3405	906	9	(	(	PUNCT
inlawrev-3405	906	10	identifying	identify	VERB
inlawrev-3405	906	11	purposes	purpose	NOUN
inlawrev-3405	906	12	behind	behind	ADP
inlawrev-3405	906	13	common	common	ADJ
inlawrev-3405	906	14	law	law	NOUN
inlawrev-3405	906	15	collateral	collateral	NOUN
inlawrev-3405	906	16	estoppel	estoppel	NOUN
inlawrev-3405	906	17	doctrine	doctrine	NOUN
inlawrev-3405	906	18	:	:	PUNCT
inlawrev-3405	906	19	conservation	conservation	NOUN
inlawrev-3405	906	20	of	of	ADP
inlawrev-3405	906	21	judicial	judicial	ADJ
inlawrev-3405	906	22	resources	resource	NOUN
inlawrev-3405	906	23	,	,	PUNCT
inlawrev-3405	906	24	preservation	preservation	NOUN
inlawrev-3405	906	25	of	of	ADP
inlawrev-3405	906	26	court	court	NOUN
inlawrev-3405	906	27	system	system	NOUN
inlawrev-3405	906	28	integrity	integrity	NOUN
inlawrev-3405	906	29	by	by	ADP
inlawrev-3405	906	30	preventing	prevent	VERB
inlawrev-3405	906	31	inconsistent	inconsistent	ADJ
inlawrev-3405	906	32	resolution	resolution	NOUN
inlawrev-3405	906	33	of	of	ADP
inlawrev-3405	906	34	issues	issue	NOUN
inlawrev-3405	906	35	,	,	PUNCT
inlawrev-3405	906	36	promotion	promotion	NOUN
inlawrev-3405	906	37	of	of	ADP
inlawrev-3405	906	38	finality	finality	NOUN
inlawrev-3405	906	39	ofjudgments	ofjudgment	NOUN
inlawrev-3405	906	40	and	and	CCONJ
inlawrev-3405	906	41	protection	protection	NOUN
inlawrev-3405	906	42	of	of	ADP
inlawrev-3405	906	43	defendants	defendant	NOUN
inlawrev-3405	906	44	from	from	ADP
inlawrev-3405	906	45	repetitive	repetitive	ADJ
inlawrev-3405	906	46	litigation	litigation	NOUN
inlawrev-3405	906	47	)	)	PUNCT
inlawrev-3405	906	48	.	.	PUNCT
inlawrev-3405	907	1	180	180	NUM
inlawrev-3405	907	2	.	.	PUNCT
inlawrev-3405	907	3	see	see	VERB
inlawrev-3405	907	4	montana	montana	PROPN
inlawrev-3405	907	5	v.	v.	PROPN
inlawrev-3405	907	6	united	united	PROPN
inlawrev-3405	907	7	states	states	PROPN
inlawrev-3405	907	8	,	,	PUNCT
inlawrev-3405	907	9	440	440	NUM
inlawrev-3405	907	10	u.s	u.s	PROPN
inlawrev-3405	907	11	.	.	PROPN
inlawrev-3405	907	12	147	147	NUM
inlawrev-3405	907	13	,	,	PUNCT
inlawrev-3405	907	14	153	153	NUM
inlawrev-3405	907	15	(	(	PUNCT
inlawrev-3405	907	16	1979	1979	NUM
inlawrev-3405	907	17	)	)	PUNCT
inlawrev-3405	907	18	(	(	PUNCT
inlawrev-3405	907	19	citing	cite	VERB
inlawrev-3405	907	20	parklane	parklane	PROPN
inlawrev-3405	907	21	hosiery	hosiery	NOUN
inlawrev-3405	907	22	co.	co.	PROPN
inlawrev-3405	907	23	548	548	NUM
inlawrev-3405	907	24	indiana	indiana	PROPN
inlawrev-3405	907	25	law	law	PROPN
inlawrev-3405	907	26	review	review	NOUN
inlawrev-3405	907	27	[	[	X
inlawrev-3405	907	28	vol	vol	NOUN
inlawrev-3405	907	29	.	.	PUNCT
inlawrev-3405	908	1	33:517	33:517	NUM
inlawrev-3405	908	2	thus	thus	ADV
inlawrev-3405	908	3	,	,	PUNCT
inlawrev-3405	908	4	no	no	DET
inlawrev-3405	908	5	estoppel	estoppel	NOUN
inlawrev-3405	908	6	can	can	AUX
inlawrev-3405	908	7	arise	arise	VERB
inlawrev-3405	908	8	from	from	ADP
inlawrev-3405	908	9	a	a	DET
inlawrev-3405	908	10	prior	prior	ADJ
inlawrev-3405	908	11	case	case	NOUN
inlawrev-3405	908	12	settled	settle	VERB
inlawrev-3405	908	13	with	with	ADP
inlawrev-3405	908	14	the	the	DET
inlawrev-3405	908	15	service	service	NOUN
inlawrev-3405	908	16	,	,	PUNCT
inlawrev-3405	908	17	because	because	SCONJ
inlawrev-3405	908	18	a	a	DET
inlawrev-3405	908	19	settlement	settlement	NOUN
inlawrev-3405	908	20	is	be	AUX
inlawrev-3405	908	21	not	not	PART
inlawrev-3405	908	22	a	a	DET
inlawrev-3405	908	23	judicial	judicial	ADJ
inlawrev-3405	908	24	determination	determination	NOUN
inlawrev-3405	908	25	.	.	PUNCT
inlawrev-3405	909	1	the	the	DET
inlawrev-3405	909	2	leading	lead	VERB
inlawrev-3405	909	3	supreme	supreme	PROPN
inlawrev-3405	909	4	court	court	PROPN
inlawrev-3405	909	5	case	case	NOUN
inlawrev-3405	909	6	dealing	deal	VERB
inlawrev-3405	909	7	with	with	ADP
inlawrev-3405	909	8	collateral	collateral	ADJ
inlawrev-3405	909	9	estoppel	estoppel	NOUN
inlawrev-3405	909	10	.	.	PUNCT
inlawrev-3405	910	1	commissioner	commissioner	NOUN
inlawrev-3405	910	2	v.	v.	PROPN
inlawrev-3405	910	3	sunnen,^^^	sunnen,^^^	PROPN
inlawrev-3405	910	4	is	be	AUX
inlawrev-3405	910	5	a	a	DET
inlawrev-3405	910	6	tax	tax	NOUN
inlawrev-3405	910	7	case	case	NOUN
inlawrev-3405	910	8	.	.	PUNCT
inlawrev-3405	911	1	'*^	'*^	NOUN
inlawrev-3405	911	2	explaining	explain	VERB
inlawrev-3405	911	3	sunnen	sunnen	NOUN
inlawrev-3405	911	4	,	,	PUNCT
inlawrev-3405	911	5	the	the	DET
inlawrev-3405	911	6	court	court	NOUN
inlawrev-3405	911	7	in	in	ADP
inlawrev-3405	911	8	montana	montana	PROPN
inlawrev-3405	911	9	v.	v.	ADP
inlawrev-3405	911	10	united	united	PROPN
inlawrev-3405	911	11	states^^^	states^^^	PROPN
inlawrev-3405	911	12	stated	state	VERB
inlawrev-3405	911	13	that	that	SCONJ
inlawrev-3405	911	14	collateral	collateral	ADJ
inlawrev-3405	911	15	estoppel	estoppel	NOUN
inlawrev-3405	911	16	exists	exist	VERB
inlawrev-3405	911	17	when	when	SCONJ
inlawrev-3405	911	18	all	all	DET
inlawrev-3405	911	19	three	three	NUM
inlawrev-3405	911	20	prongs	prong	NOUN
inlawrev-3405	911	21	of	of	ADP
inlawrev-3405	911	22	the	the	DET
inlawrev-3405	911	23	following	follow	VERB
inlawrev-3405	911	24	test	test	NOUN
inlawrev-3405	911	25	are	be	AUX
inlawrev-3405	911	26	satisfied	satisfied	ADJ
inlawrev-3405	911	27	:	:	PUNCT
inlawrev-3405	911	28	(	(	PUNCT
inlawrev-3405	911	29	1	1	X
inlawrev-3405	911	30	)	)	PUNCT
inlawrev-3405	911	31	the	the	DET
inlawrev-3405	911	32	issues	issue	NOUN
inlawrev-3405	911	33	in	in	ADP
inlawrev-3405	911	34	the	the	DET
inlawrev-3405	911	35	second	second	ADJ
inlawrev-3405	911	36	case	case	NOUN
inlawrev-3405	911	37	are	be	AUX
inlawrev-3405	911	38	substantially	substantially	ADV
inlawrev-3405	911	39	the	the	DET
inlawrev-3405	911	40	same	same	ADJ
inlawrev-3405	911	41	as	as	ADP
inlawrev-3405	911	42	those	those	PRON
inlawrev-3405	911	43	resolved	resolve	VERB
inlawrev-3405	911	44	in	in	ADP
inlawrev-3405	911	45	the	the	DET
inlawrev-3405	911	46	first	first	ADJ
inlawrev-3405	911	47	;	;	PUNCT
inlawrev-3405	911	48	(	(	PUNCT
inlawrev-3405	911	49	2	2	X
inlawrev-3405	911	50	)	)	PUNCT
inlawrev-3405	911	51	there	there	PRON
inlawrev-3405	911	52	has	have	AUX
inlawrev-3405	911	53	been	be	AUX
inlawrev-3405	911	54	no	no	DET
inlawrev-3405	911	55	significant	significant	ADJ
inlawrev-3405	911	56	change	change	NOUN
inlawrev-3405	911	57	in	in	ADP
inlawrev-3405	911	58	the	the	DET
inlawrev-3405	911	59	facts	fact	NOUN
inlawrev-3405	911	60	or	or	CCONJ
inlawrev-3405	911	61	law	law	NOUN
inlawrev-3405	911	62	since	since	SCONJ
inlawrev-3405	911	63	the	the	DET
inlawrev-3405	911	64	first	first	ADJ
inlawrev-3405	911	65	case	case	NOUN
inlawrev-3405	911	66	;	;	PUNCT
inlawrev-3405	911	67	and	and	CCONJ
inlawrev-3405	911	68	(	(	PUNCT
inlawrev-3405	911	69	3	3	X
inlawrev-3405	911	70	)	)	PUNCT
inlawrev-3405	911	71	there	there	PRON
inlawrev-3405	911	72	are	be	VERB
inlawrev-3405	911	73	no	no	DET
inlawrev-3405	911	74	special	special	ADJ
inlawrev-3405	911	75	circumstances	circumstance	NOUN
inlawrev-3405	911	76	that	that	PRON
inlawrev-3405	911	77	permit	permit	VERB
inlawrev-3405	911	78	the	the	DET
inlawrev-3405	911	79	court	court	NOUN
inlawrev-3405	911	80	to	to	PART
inlawrev-3405	911	81	deviate	deviate	VERB
inlawrev-3405	911	82	from	from	ADP
inlawrev-3405	911	83	the	the	DET
inlawrev-3405	911	84	usual	usual	ADJ
inlawrev-3405	911	85	rules	rule	NOUN
inlawrev-3405	911	86	of	of	ADP
inlawrev-3405	911	87	preclusion	preclusion	NOUN
inlawrev-3405	911	88	.	.	PUNCT
inlawrev-3405	912	1	^^"^	^^"^	X
inlawrev-3405	912	2	in	in	ADP
inlawrev-3405	912	3	civil	civil	ADJ
inlawrev-3405	912	4	tax	tax	NOUN
inlawrev-3405	912	5	cases	case	NOUN
inlawrev-3405	912	6	one	one	PRON
inlawrev-3405	912	7	must	must	AUX
inlawrev-3405	912	8	differentiate	differentiate	VERB
inlawrev-3405	912	9	fraud	fraud	NOUN
inlawrev-3405	912	10	cases	case	NOUN
inlawrev-3405	912	11	from	from	ADP
inlawrev-3405	912	12	non	non	ADJ
inlawrev-3405	912	13	-	-	ADJ
inlawrev-3405	912	14	fraud	fraud	ADJ
inlawrev-3405	912	15	cases	case	NOUN
inlawrev-3405	912	16	in	in	ADP
inlawrev-3405	912	17	discussing	discuss	VERB
inlawrev-3405	912	18	collateral	collateral	ADJ
inlawrev-3405	912	19	estoppel	estoppel	NOUN
inlawrev-3405	912	20	.	.	PUNCT
inlawrev-3405	913	1	in	in	ADP
inlawrev-3405	913	2	non	non	ADJ
inlawrev-3405	913	3	-	-	ADJ
inlawrev-3405	913	4	fraud	fraud	ADJ
inlawrev-3405	913	5	cases	case	NOUN
inlawrev-3405	913	6	,	,	PUNCT
inlawrev-3405	913	7	collateral	collateral	ADJ
inlawrev-3405	913	8	estoppel	estoppel	NOUN
inlawrev-3405	913	9	can	can	AUX
inlawrev-3405	913	10	only	only	ADV
inlawrev-3405	913	11	arise	arise	VERB
inlawrev-3405	913	12	when	when	SCONJ
inlawrev-3405	913	13	the	the	DET
inlawrev-3405	913	14	same	same	ADJ
inlawrev-3405	913	15	parties	party	NOUN
inlawrev-3405	913	16	(	(	PUNCT
inlawrev-3405	913	17	or	or	CCONJ
inlawrev-3405	913	18	their	their	PRON
inlawrev-3405	913	19	privies	privy	NOUN
inlawrev-3405	913	20	)	)	PUNCT
inlawrev-3405	913	21	are	be	AUX
inlawrev-3405	913	22	contesting	contest	VERB
inlawrev-3405	913	23	an	an	DET
inlawrev-3405	913	24	issue	issue	NOUN
inlawrev-3405	913	25	that	that	PRON
inlawrev-3405	913	26	has	have	AUX
inlawrev-3405	913	27	been	be	AUX
inlawrev-3405	913	28	judicially	judicially	ADV
inlawrev-3405	913	29	determined	determine	VERB
inlawrev-3405	913	30	in	in	ADP
inlawrev-3405	913	31	a	a	DET
inlawrev-3405	913	32	prior	prior	ADJ
inlawrev-3405	913	33	case	case	NOUN
inlawrev-3405	913	34	.	.	PUNCT
inlawrev-3405	914	1	'^^	'^^	PRON
inlawrev-3405	914	2	this	this	PRON
inlawrev-3405	914	3	can	can	AUX
inlawrev-3405	914	4	only	only	ADV
inlawrev-3405	914	5	occur	occur	VERB
inlawrev-3405	914	6	if	if	SCONJ
inlawrev-3405	914	7	in	in	ADP
inlawrev-3405	914	8	two	two	NUM
inlawrev-3405	914	9	separate	separate	ADJ
inlawrev-3405	914	10	taxable	taxable	ADJ
inlawrev-3405	914	11	years	year	NOUN
inlawrev-3405	914	12	,	,	PUNCT
inlawrev-3405	914	13	the	the	DET
inlawrev-3405	914	14	same	same	ADJ
inlawrev-3405	914	15	taxpayer	taxpayer	NOUN
inlawrev-3405	914	16	(	(	PUNCT
inlawrev-3405	914	17	or	or	CCONJ
inlawrev-3405	914	18	his	his	PRON
inlawrev-3405	914	19	privy	privy	NOUN
inlawrev-3405	914	20	)	)	PUNCT
inlawrev-3405	914	21	is	be	AUX
inlawrev-3405	914	22	involved	involve	VERB
inlawrev-3405	914	23	.	.	PUNCT
inlawrev-3405	915	1	^^^	^^^	VERB
inlawrev-3405	915	2	each	each	DET
inlawrev-3405	915	3	taxable	taxable	ADJ
inlawrev-3405	915	4	year	year	NOUN
inlawrev-3405	915	5	creates	create	VERB
inlawrev-3405	915	6	a	a	DET
inlawrev-3405	915	7	separate	separate	ADJ
inlawrev-3405	915	8	cause	cause	NOUN
inlawrev-3405	915	9	of	of	ADP
inlawrev-3405	915	10	action	action	NOUN
inlawrev-3405	915	11	,	,	PUNCT
inlawrev-3405	915	12	therefore	therefore	ADV
inlawrev-3405	915	13	if	if	SCONJ
inlawrev-3405	915	14	the	the	DET
inlawrev-3405	915	15	taxpayer	taxpayer	NOUN
inlawrev-3405	915	16	is	be	AUX
inlawrev-3405	915	17	the	the	DET
inlawrev-3405	915	18	same	same	ADJ
inlawrev-3405	915	19	for	for	ADP
inlawrev-3405	915	20	each	each	PRON
inlawrev-3405	915	21	of	of	ADP
inlawrev-3405	915	22	two	two	NUM
inlawrev-3405	915	23	or	or	CCONJ
inlawrev-3405	915	24	more	more	ADV
inlawrev-3405	915	25	taxable	taxable	ADJ
inlawrev-3405	915	26	years	year	NOUN
inlawrev-3405	915	27	,	,	PUNCT
inlawrev-3405	915	28	and	and	CCONJ
inlawrev-3405	915	29	if	if	SCONJ
inlawrev-3405	915	30	the	the	DET
inlawrev-3405	915	31	facts	fact	NOUN
inlawrev-3405	915	32	and	and	CCONJ
inlawrev-3405	915	33	law	law	NOUN
inlawrev-3405	915	34	have	have	AUX
inlawrev-3405	915	35	not	not	PART
inlawrev-3405	915	36	significantly	significantly	ADV
inlawrev-3405	915	37	changed	change	VERB
inlawrev-3405	915	38	,	,	PUNCT
inlawrev-3405	915	39	there	there	PRON
inlawrev-3405	915	40	is	be	VERB
inlawrev-3405	915	41	no	no	DET
inlawrev-3405	915	42	need	need	NOUN
inlawrev-3405	915	43	to	to	PART
inlawrev-3405	915	44	relitigate	relitigate	VERB
inlawrev-3405	915	45	any	any	DET
inlawrev-3405	915	46	issue	issue	NOUN
inlawrev-3405	915	47	actually	actually	ADV
inlawrev-3405	915	48	decided	decide	VERB
inlawrev-3405	915	49	in	in	ADP
inlawrev-3405	915	50	the	the	DET
inlawrev-3405	915	51	first	first	ADJ
inlawrev-3405	915	52	case.^^^	case.^^^	PROPN
inlawrev-3405	915	53	v.	v.	ADP
inlawrev-3405	915	54	shore	shore	PROPN
inlawrev-3405	915	55	,	,	PUNCT
inlawrev-3405	916	1	439	439	NUM
inlawrev-3405	916	2	u.s	u.s	PROPN
inlawrev-3405	916	3	.	.	PROPN
inlawrev-3405	916	4	322	322	NUM
inlawrev-3405	916	5	,	,	PUNCT
inlawrev-3405	916	6	326	326	NUM
inlawrev-3405	916	7	n.5	n.5	SYM
inlawrev-3405	916	8	(	(	PUNCT
inlawrev-3405	916	9	1979	1979	NUM
inlawrev-3405	916	10	)	)	PUNCT
inlawrev-3405	916	11	)	)	PUNCT
inlawrev-3405	916	12	(	(	PUNCT
inlawrev-3405	916	13	discussing	discuss	VERB
inlawrev-3405	916	14	role	role	NOUN
inlawrev-3405	916	15	of	of	ADP
inlawrev-3405	916	16	collateral	collateral	ADJ
inlawrev-3405	916	17	estoppel	estoppel	NOUN
inlawrev-3405	916	18	)	)	PUNCT
inlawrev-3405	916	19	;	;	PUNCT
inlawrev-3405	916	20	commissioner	commissioner	NOUN
inlawrev-3405	916	21	v.	v.	PROPN
inlawrev-3405	916	22	sunnen	sunnen	PROPN
inlawrev-3405	916	23	,	,	PUNCT
inlawrev-3405	916	24	333	333	NUM
inlawrev-3405	916	25	u.s	u.s	PROPN
inlawrev-3405	916	26	.	.	PROPN
inlawrev-3405	916	27	591	591	NUM
inlawrev-3405	916	28	,	,	PUNCT
inlawrev-3405	916	29	597	597	NUM
inlawrev-3405	916	30	-	-	SYM
inlawrev-3405	916	31	98	98	NUM
inlawrev-3405	916	32	(	(	PUNCT
inlawrev-3405	916	33	1948	1948	NUM
inlawrev-3405	916	34	)	)	PUNCT
inlawrev-3405	916	35	(	(	PUNCT
inlawrev-3405	916	36	requiring	require	VERB
inlawrev-3405	916	37	actual	actual	ADJ
inlawrev-3405	916	38	judicial	judicial	ADJ
inlawrev-3405	916	39	determination	determination	NOUN
inlawrev-3405	916	40	before	before	SCONJ
inlawrev-3405	916	41	collateral	collateral	ADJ
inlawrev-3405	916	42	estoppel	estoppel	NOUN
inlawrev-3405	916	43	may	may	AUX
inlawrev-3405	916	44	attach	attach	VERB
inlawrev-3405	916	45	)	)	PUNCT
inlawrev-3405	916	46	;	;	PUNCT
inlawrev-3405	916	47	trapp	trapp	PROPN
inlawrev-3405	916	48	v.	v.	PROPN
inlawrev-3405	916	49	united	united	PROPN
inlawrev-3405	916	50	states	states	PROPN
inlawrev-3405	916	51	,	,	PUNCT
inlawrev-3405	916	52	177	177	NUM
inlawrev-3405	916	53	f.2d	f.2d	NOUN
inlawrev-3405	916	54	1	1	NUM
inlawrev-3405	916	55	,	,	PUNCT
inlawrev-3405	916	56	4	4	NUM
inlawrev-3405	916	57	(	(	PUNCT
inlawrev-3405	916	58	10th	10th	ADJ
inlawrev-3405	916	59	cir	cir	NOUN
inlawrev-3405	916	60	.	.	PROPN
inlawrev-3405	916	61	1949	1949	NUM
inlawrev-3405	916	62	)	)	PUNCT
inlawrev-3405	916	63	(	(	PUNCT
inlawrev-3405	916	64	construing	construe	VERB
inlawrev-3405	916	65	collateral	collateral	ADJ
inlawrev-3405	916	66	estoppel	estoppel	NOUN
inlawrev-3405	916	67	doctrine	doctrine	NOUN
inlawrev-3405	916	68	narrowly	narrowly	ADV
inlawrev-3405	916	69	in	in	ADP
inlawrev-3405	916	70	non	non	ADJ
inlawrev-3405	916	71	-	-	ADJ
inlawrev-3405	916	72	fraud	fraud	ADJ
inlawrev-3405	916	73	tax	tax	NOUN
inlawrev-3405	916	74	cases	case	NOUN
inlawrev-3405	916	75	)	)	PUNCT
inlawrev-3405	916	76	.	.	PUNCT
inlawrev-3405	917	1	181	181	NUM
inlawrev-3405	917	2	.	.	X
inlawrev-3405	918	1	333	333	NUM
inlawrev-3405	918	2	u.s	u.s	PROPN
inlawrev-3405	918	3	.	.	PROPN
inlawrev-3405	918	4	591	591	NUM
inlawrev-3405	918	5	(	(	PUNCT
inlawrev-3405	918	6	1948	1948	NUM
inlawrev-3405	918	7	)	)	PUNCT
inlawrev-3405	918	8	.	.	PUNCT
inlawrev-3405	919	1	1	1	NUM
inlawrev-3405	919	2	82	82	NUM
inlawrev-3405	919	3	.	.	PUNCT
inlawrev-3405	920	1	see	see	VERB
inlawrev-3405	920	2	i	i	PRON
inlawrev-3405	920	3	d.	d.	PROPN
inlawrev-3405	920	4	at	at	ADP
inlawrev-3405	920	5	594	594	NUM
inlawrev-3405	920	6	-	-	SYM
inlawrev-3405	920	7	95	95	NUM
inlawrev-3405	920	8	(	(	PUNCT
inlawrev-3405	920	9	not	not	PART
inlawrev-3405	920	10	a	a	DET
inlawrev-3405	920	11	fraud	fraud	NOUN
inlawrev-3405	920	12	case	case	NOUN
inlawrev-3405	920	13	;	;	PUNCT
inlawrev-3405	920	14	discussing	discuss	VERB
inlawrev-3405	920	15	whether	whether	SCONJ
inlawrev-3405	920	16	husband	husband	NOUN
inlawrev-3405	920	17	received	receive	VERB
inlawrev-3405	920	18	taxable	taxable	ADJ
inlawrev-3405	920	19	income	income	NOUN
inlawrev-3405	920	20	from	from	ADP
inlawrev-3405	920	21	royalties	royalty	NOUN
inlawrev-3405	920	22	assigned	assign	VERB
inlawrev-3405	920	23	to	to	ADP
inlawrev-3405	920	24	him	he	PRON
inlawrev-3405	920	25	by	by	ADP
inlawrev-3405	920	26	his	his	PRON
inlawrev-3405	920	27	wife	wife	NOUN
inlawrev-3405	920	28	on	on	ADP
inlawrev-3405	920	29	same	same	ADJ
inlawrev-3405	920	30	facts	fact	NOUN
inlawrev-3405	920	31	and	and	CCONJ
inlawrev-3405	920	32	law	law	NOUN
inlawrev-3405	920	33	over	over	ADP
inlawrev-3405	920	34	succeeding	succeed	VERB
inlawrev-3405	920	35	years	year	NOUN
inlawrev-3405	920	36	)	)	PUNCT
inlawrev-3405	920	37	.	.	PUNCT
inlawrev-3405	921	1	183	183	NUM
inlawrev-3405	921	2	.	.	X
inlawrev-3405	921	3	440	440	NUM
inlawrev-3405	922	1	u.s	u.s	PROPN
inlawrev-3405	922	2	.	.	PROPN
inlawrev-3405	922	3	147(1979	147(1979	NUM
inlawrev-3405	922	4	)	)	PUNCT
inlawrev-3405	922	5	.	.	PUNCT
inlawrev-3405	923	1	1	1	NUM
inlawrev-3405	923	2	84	84	NUM
inlawrev-3405	923	3	.	.	PUNCT
inlawrev-3405	924	1	see	see	VERB
inlawrev-3405	924	2	i	i	PRON
inlawrev-3405	924	3	d.	d.	PROPN
inlawrev-3405	924	4	at	at	ADP
inlawrev-3405	924	5	1	1	NUM
inlawrev-3405	924	6	55	55	NUM
inlawrev-3405	924	7	(	(	PUNCT
inlawrev-3405	924	8	enumerating	enumerate	VERB
inlawrev-3405	924	9	necessary	necessary	ADJ
inlawrev-3405	924	10	inquiries	inquiry	NOUN
inlawrev-3405	924	11	to	to	PART
inlawrev-3405	924	12	determine	determine	VERB
inlawrev-3405	924	13	appropriate	appropriate	ADJ
inlawrev-3405	924	14	application	application	NOUN
inlawrev-3405	924	15	of	of	ADP
inlawrev-3405	924	16	collateral	collateral	ADJ
inlawrev-3405	924	17	estoppel	estoppel	NOUN
inlawrev-3405	924	18	)	)	PUNCT
inlawrev-3405	924	19	.	.	PUNCT
inlawrev-3405	925	1	1	1	NUM
inlawrev-3405	925	2	85	85	NUM
inlawrev-3405	925	3	.	.	PUNCT
inlawrev-3405	926	1	see	see	VERB
inlawrev-3405	926	2	,	,	PUNCT
inlawrev-3405	926	3	e.g.	e.g.	ADV
inlawrev-3405	926	4	,	,	PUNCT
inlawrev-3405	926	5	sunnen	sunnen	VERB
inlawrev-3405	926	6	,	,	PUNCT
inlawrev-3405	926	7	333	333	NUM
inlawrev-3405	926	8	u.s	u.s	PROPN
inlawrev-3405	926	9	.	.	PROPN
inlawrev-3405	926	10	at	at	ADP
inlawrev-3405	926	11	598	598	NUM
inlawrev-3405	926	12	(	(	PUNCT
inlawrev-3405	926	13	stating	state	VERB
inlawrev-3405	926	14	that	that	DET
inlawrev-3405	926	15	doctrine	doctrine	NOUN
inlawrev-3405	926	16	prohibits	prohibit	VERB
inlawrev-3405	926	17	relitigation	relitigation	NOUN
inlawrev-3405	926	18	ofmatters	ofmatter	NOUN
inlawrev-3405	926	19	actually	actually	ADV
inlawrev-3405	926	20	litigated	litigate	VERB
inlawrev-3405	926	21	andjudicially	andjudicially	ADV
inlawrev-3405	926	22	determined	determine	VERB
inlawrev-3405	926	23	in	in	ADP
inlawrev-3405	926	24	prior	prior	ADJ
inlawrev-3405	926	25	proceeding	proceeding	NOUN
inlawrev-3405	926	26	)	)	PUNCT
inlawrev-3405	926	27	;	;	PUNCT
inlawrev-3405	927	1	commissioner	commissioner	PROPN
inlawrev-3405	927	2	v.	v.	PROPN
inlawrev-3405	927	3	thomas	thomas	PROPN
inlawrev-3405	927	4	flexible	flexible	PROPN
inlawrev-3405	927	5	coupling	coupling	PROPN
inlawrev-3405	927	6	co.	co.	PROPN
inlawrev-3405	927	7	,	,	PUNCT
inlawrev-3405	927	8	198	198	NUM
inlawrev-3405	927	9	f.2d	f.2d	NUM
inlawrev-3405	927	10	350	350	NUM
inlawrev-3405	927	11	,	,	PUNCT
inlawrev-3405	927	12	353	353	NUM
inlawrev-3405	927	13	(	(	PUNCT
inlawrev-3405	927	14	3d	3d	PROPN
inlawrev-3405	927	15	cir	cir	NOUN
inlawrev-3405	927	16	.	.	PROPN
inlawrev-3405	927	17	1952	1952	NUM
inlawrev-3405	927	18	)	)	PUNCT
inlawrev-3405	927	19	(	(	PUNCT
inlawrev-3405	927	20	recognizing	recognize	VERB
inlawrev-3405	927	21	that	that	SCONJ
inlawrev-3405	927	22	estoppel	estoppel	NOUN
inlawrev-3405	927	23	applies	apply	VERB
inlawrev-3405	927	24	only	only	ADV
inlawrev-3405	927	25	to	to	ADP
inlawrev-3405	927	26	controverted	controvert	VERB
inlawrev-3405	927	27	points	point	NOUN
inlawrev-3405	927	28	actually	actually	ADV
inlawrev-3405	927	29	determined	determine	VERB
inlawrev-3405	927	30	in	in	ADP
inlawrev-3405	927	31	previous	previous	ADJ
inlawrev-3405	927	32	suit	suit	NOUN
inlawrev-3405	927	33	,	,	PUNCT
inlawrev-3405	927	34	not	not	PART
inlawrev-3405	927	35	from	from	ADP
inlawrev-3405	927	36	settlements	settlement	NOUN
inlawrev-3405	927	37	)	)	PUNCT
inlawrev-3405	927	38	.	.	PUNCT
inlawrev-3405	928	1	186	186	NUM
inlawrev-3405	928	2	.	.	PUNCT
inlawrev-3405	929	1	see	see	AUX
inlawrev-3405	929	2	sunnen	sunnen	NOUN
inlawrev-3405	929	3	,	,	PUNCT
inlawrev-3405	929	4	333	333	NUM
inlawrev-3405	929	5	u.s	u.s	PROPN
inlawrev-3405	929	6	.	.	PROPN
inlawrev-3405	930	1	at	at	ADP
inlawrev-3405	930	2	599	599	NUM
inlawrev-3405	930	3	(	(	PUNCT
inlawrev-3405	930	4	"	"	PUNCT
inlawrev-3405	930	5	[	[	X
inlawrev-3405	930	6	w]here	w]here	PROPN
inlawrev-3405	930	7	two	two	NUM
inlawrev-3405	930	8	cases	case	NOUN
inlawrev-3405	930	9	involve	involve	VERB
inlawrev-3405	930	10	income	income	NOUN
inlawrev-3405	930	11	taxes	taxis	NOUN
inlawrev-3405	930	12	in	in	ADP
inlawrev-3405	930	13	different	different	ADJ
inlawrev-3405	930	14	taxable	taxable	ADJ
inlawrev-3405	930	15	years	year	NOUN
inlawrev-3405	930	16	,	,	PUNCT
inlawrev-3405	930	17	collateral	collateral	ADJ
inlawrev-3405	930	18	estoppel	estoppel	NOUN
inlawrev-3405	930	19	must	must	AUX
inlawrev-3405	930	20	be	be	AUX
inlawrev-3405	930	21	used	use	VERB
inlawrev-3405	930	22	with	with	ADP
inlawrev-3405	930	23	its	its	PRON
inlawrev-3405	930	24	limitations	limitation	NOUN
inlawrev-3405	930	25	carefully	carefully	ADV
inlawrev-3405	930	26	in	in	ADP
inlawrev-3405	930	27	mind	mind	NOUN
inlawrev-3405	930	28	so	so	SCONJ
inlawrev-3405	930	29	as	as	SCONJ
inlawrev-3405	930	30	to	to	PART
inlawrev-3405	930	31	avoid	avoid	VERB
inlawrev-3405	930	32	injustice	injustice	NOUN
inlawrev-3405	930	33	.	.	PUNCT
inlawrev-3405	931	1	"	"	PUNCT
inlawrev-3405	931	2	)	)	PUNCT
inlawrev-3405	931	3	;	;	PUNCT
inlawrev-3405	931	4	tait	tait	PROPN
inlawrev-3405	931	5	v.	v.	ADP
inlawrev-3405	931	6	western	western	PROPN
inlawrev-3405	931	7	md	md	PROPN
inlawrev-3405	931	8	.	.	PUNCT
inlawrev-3405	932	1	ry	ry	PROPN
inlawrev-3405	932	2	.	.	PROPN
inlawrev-3405	932	3	co.	co.	PROPN
inlawrev-3405	932	4	,	,	PUNCT
inlawrev-3405	932	5	289	289	NUM
inlawrev-3405	932	6	u.s	u.s	PROPN
inlawrev-3405	932	7	.	.	PROPN
inlawrev-3405	932	8	620	620	NUM
inlawrev-3405	932	9	,	,	PUNCT
inlawrev-3405	932	10	624	624	NUM
inlawrev-3405	932	11	(	(	PUNCT
inlawrev-3405	932	12	1933	1933	NUM
inlawrev-3405	932	13	)	)	PUNCT
inlawrev-3405	932	14	(	(	PUNCT
inlawrev-3405	932	15	recognizing	recognize	VERB
inlawrev-3405	932	16	that	that	DET
inlawrev-3405	932	17	doctrine	doctrine	NOUN
inlawrev-3405	932	18	is	be	AUX
inlawrev-3405	932	19	applicable	applicable	ADJ
inlawrev-3405	932	20	only	only	ADV
inlawrev-3405	932	21	when	when	SCONJ
inlawrev-3405	932	22	two	two	NUM
inlawrev-3405	932	23	or	or	CCONJ
inlawrev-3405	932	24	more	more	ADV
inlawrev-3405	932	25	separate	separate	ADJ
inlawrev-3405	932	26	tax	tax	NOUN
inlawrev-3405	932	27	years	year	NOUN
inlawrev-3405	932	28	are	be	AUX
inlawrev-3405	932	29	involved	involve	VERB
inlawrev-3405	932	30	)	)	PUNCT
inlawrev-3405	932	31	.	.	PUNCT
inlawrev-3405	933	1	1	1	NUM
inlawrev-3405	933	2	87	87	NUM
inlawrev-3405	933	3	.	.	PUNCT
inlawrev-3405	934	1	see	see	AUX
inlawrev-3405	934	2	sunnen	sunnen	NOUN
inlawrev-3405	934	3	,	,	PUNCT
inlawrev-3405	934	4	333	333	NUM
inlawrev-3405	934	5	u.s	u.s	PROPN
inlawrev-3405	934	6	.	.	PROPN
inlawrev-3405	934	7	at	at	ADP
inlawrev-3405	934	8	599	599	NUM
inlawrev-3405	934	9	(	(	PUNCT
inlawrev-3405	934	10	"	"	PUNCT
inlawrev-3405	934	11	[	[	X
inlawrev-3405	934	12	c]ollateral	c]ollateral	ADJ
inlawrev-3405	934	13	estoppel	estoppel	NOUN
inlawrev-3405	934	14	...	...	PUNCT
inlawrev-3405	934	15	is	be	AUX
inlawrev-3405	934	16	designed	design	VERB
inlawrev-3405	934	17	to	to	PART
inlawrev-3405	934	18	prevent	prevent	VERB
inlawrev-3405	934	19	repetitious	repetitious	ADJ
inlawrev-3405	934	20	lawsuits	lawsuit	NOUN
inlawrev-3405	934	21	over	over	ADP
inlawrev-3405	934	22	matters	matter	NOUN
inlawrev-3405	934	23	which	which	PRON
inlawrev-3405	934	24	have	have	AUX
inlawrev-3405	934	25	once	once	ADV
inlawrev-3405	934	26	been	be	AUX
inlawrev-3405	934	27	decided	decide	VERB
inlawrev-3405	934	28	and	and	CCONJ
inlawrev-3405	934	29	which	which	PRON
inlawrev-3405	934	30	have	have	AUX
inlawrev-3405	934	31	remained	remain	VERB
inlawrev-3405	934	32	substantially	substantially	ADV
inlawrev-3405	934	33	static	static	ADJ
inlawrev-3405	934	34	,	,	PUNCT
inlawrev-3405	934	35	factually	factually	ADV
inlawrev-3405	934	36	and	and	CCONJ
inlawrev-3405	934	37	legally	legally	ADV
inlawrev-3405	934	38	.	.	PUNCT
inlawrev-3405	934	39	"	"	PUNCT
inlawrev-3405	934	40	)	)	PUNCT
inlawrev-3405	934	41	;	;	PUNCT
inlawrev-3405	934	42	jones	jones	PROPN
inlawrev-3405	934	43	v.	v.	PROPN
inlawrev-3405	934	44	united	united	PROPN
inlawrev-3405	934	45	states	states	PROPN
inlawrev-3405	934	46	,	,	PUNCT
inlawrev-3405	934	47	466	466	NUM
inlawrev-3405	934	48	f.2d	f.2d	NUM
inlawrev-3405	934	49	131	131	NUM
inlawrev-3405	934	50	,	,	PUNCT
inlawrev-3405	934	51	134	134	NUM
inlawrev-3405	934	52	-	-	SYM
inlawrev-3405	934	53	35	35	NUM
inlawrev-3405	934	54	(	(	PUNCT
inlawrev-3405	934	55	10th	10th	ADJ
inlawrev-3405	934	56	cir	cir	NOUN
inlawrev-3405	934	57	.	.	PROPN
inlawrev-3405	934	58	1972	1972	NUM
inlawrev-3405	934	59	)	)	PUNCT
inlawrev-3405	934	60	(	(	PUNCT
inlawrev-3405	934	61	applying	apply	VERB
inlawrev-3405	934	62	collateral	collateral	NOUN
inlawrev-3405	934	63	estoppel	estoppel	NOUN
inlawrev-3405	934	64	when	when	SCONJ
inlawrev-3405	934	65	subsequent	subsequent	ADJ
inlawrev-3405	934	66	claim	claim	NOUN
inlawrev-3405	934	67	was	be	AUX
inlawrev-3405	934	68	between	between	ADP
inlawrev-3405	934	69	same	same	ADJ
inlawrev-3405	934	70	parties	party	NOUN
inlawrev-3405	934	71	as	as	ADP
inlawrev-3405	934	72	in	in	ADP
inlawrev-3405	934	73	prior	prior	ADJ
inlawrev-3405	934	74	case	case	NOUN
inlawrev-3405	934	75	,	,	PUNCT
inlawrev-3405	934	76	arose	arise	VERB
inlawrev-3405	934	77	under	under	ADP
inlawrev-3405	934	78	same	same	ADJ
inlawrev-3405	934	79	contractual	contractual	ADJ
inlawrev-3405	934	80	arrangement	arrangement	NOUN
inlawrev-3405	934	81	,	,	PUNCT
inlawrev-3405	934	82	applicable	applicable	ADJ
inlawrev-3405	934	83	tax	tax	NOUN
inlawrev-3405	934	84	laws	law	NOUN
inlawrev-3405	934	85	had	have	AUX
inlawrev-3405	934	86	not	not	PART
inlawrev-3405	934	87	changed	change	VERB
inlawrev-3405	934	88	,	,	PUNCT
inlawrev-3405	934	89	and	and	CCONJ
inlawrev-3405	934	90	the	the	DET
inlawrev-3405	934	91	only	only	ADJ
inlawrev-3405	934	92	difference	difference	NOUN
inlawrev-3405	934	93	was	be	AUX
inlawrev-3405	934	94	taxable	taxable	ADJ
inlawrev-3405	934	95	years	year	NOUN
inlawrev-3405	934	96	involved	involve	VERB
inlawrev-3405	934	97	)	)	PUNCT
inlawrev-3405	934	98	.	.	PUNCT
inlawrev-3405	935	1	2000	2000	NUM
inlawrev-3405	935	2	]	]	PUNCT
inlawrev-3405	935	3	critique	critique	NOUN
inlawrev-3405	935	4	of	of	ADP
inlawrev-3405	935	5	the	the	DET
inlawrev-3405	935	6	irs	irs	PROPN
inlawrev-3405	935	7	549	549	NUM
inlawrev-3405	935	8	in	in	ADP
inlawrev-3405	935	9	a	a	DET
inlawrev-3405	935	10	civil	civil	ADJ
inlawrev-3405	935	11	fraud	fraud	NOUN
inlawrev-3405	935	12	case	case	NOUN
inlawrev-3405	935	13	in	in	ADP
inlawrev-3405	935	14	which	which	PRON
inlawrev-3405	935	15	a	a	DET
inlawrev-3405	935	16	taxpayer	taxpayer	NOUN
inlawrev-3405	935	17	has	have	AUX
inlawrev-3405	935	18	been	be	AUX
inlawrev-3405	935	19	convicted	convict	VERB
inlawrev-3405	935	20	of	of	ADP
inlawrev-3405	935	21	a	a	DET
inlawrev-3405	935	22	tax	tax	NOUN
inlawrev-3405	935	23	crime	crime	NOUN
inlawrev-3405	935	24	,	,	PUNCT
inlawrev-3405	935	25	or	or	CCONJ
inlawrev-3405	935	26	certain	certain	ADJ
inlawrev-3405	935	27	other	other	ADJ
inlawrev-3405	935	28	crimes	crime	NOUN
inlawrev-3405	935	29	,	,	PUNCT
inlawrev-3405	935	30	for	for	ADP
inlawrev-3405	935	31	the	the	DET
inlawrev-3405	935	32	same	same	ADJ
inlawrev-3405	935	33	taxable	taxable	ADJ
inlawrev-3405	935	34	years	year	NOUN
inlawrev-3405	935	35	as	as	ADP
inlawrev-3405	935	36	in	in	ADP
inlawrev-3405	935	37	the	the	DET
inlawrev-3405	935	38	subsequent	subsequent	ADJ
inlawrev-3405	935	39	civil	civil	ADJ
inlawrev-3405	935	40	tax	tax	NOUN
inlawrev-3405	935	41	fraud	fraud	NOUN
inlawrev-3405	935	42	case	case	NOUN
inlawrev-3405	935	43	,	,	PUNCT
inlawrev-3405	935	44	each	each	DET
inlawrev-3405	935	45	essential	essential	ADJ
inlawrev-3405	935	46	element	element	NOUN
inlawrev-3405	935	47	of	of	ADP
inlawrev-3405	935	48	those	those	DET
inlawrev-3405	935	49	crimes	crime	NOUN
inlawrev-3405	935	50	should	should	AUX
inlawrev-3405	935	51	not	not	PART
inlawrev-3405	935	52	be	be	AUX
inlawrev-3405	935	53	relitigated	relitigate	VERB
inlawrev-3405	935	54	.	.	PUNCT
inlawrev-3405	936	1	'	'	PUNCT
inlawrev-3405	936	2	^^	^^	PUNCT
inlawrev-3405	936	3	if	if	SCONJ
inlawrev-3405	936	4	,	,	PUNCT
inlawrev-3405	936	5	in	in	ADP
inlawrev-3405	936	6	a	a	DET
inlawrev-3405	936	7	civil	civil	ADJ
inlawrev-3405	936	8	fraud	fraud	NOUN
inlawrev-3405	936	9	case	case	NOUN
inlawrev-3405	936	10	,	,	PUNCT
inlawrev-3405	936	11	there	there	PRON
inlawrev-3405	936	12	has	have	AUX
inlawrev-3405	936	13	not	not	PART
inlawrev-3405	936	14	been	be	AUX
inlawrev-3405	936	15	a	a	DET
inlawrev-3405	936	16	prior	prior	ADJ
inlawrev-3405	936	17	criminal	criminal	ADJ
inlawrev-3405	936	18	trial	trial	NOUN
inlawrev-3405	936	19	,	,	PUNCT
inlawrev-3405	936	20	or	or	CCONJ
inlawrev-3405	936	21	if	if	SCONJ
inlawrev-3405	936	22	the	the	DET
inlawrev-3405	936	23	taxpayer	taxpayer	NOUN
inlawrev-3405	936	24	has	have	AUX
inlawrev-3405	936	25	been	be	AUX
inlawrev-3405	936	26	acquitted	acquit	VERB
inlawrev-3405	936	27	in	in	ADP
inlawrev-3405	936	28	a	a	DET
inlawrev-3405	936	29	criminal	criminal	ADJ
inlawrev-3405	936	30	trial	trial	NOUN
inlawrev-3405	936	31	,	,	PUNCT
inlawrev-3405	936	32	collateral	collateral	ADJ
inlawrev-3405	936	33	estoppel	estoppel	NOUN
inlawrev-3405	936	34	can	can	AUX
inlawrev-3405	936	35	not	not	PART
inlawrev-3405	936	36	arise	arise	VERB
inlawrev-3405	936	37	,	,	PUNCT
inlawrev-3405	936	38	because	because	SCONJ
inlawrev-3405	936	39	there	there	PRON
inlawrev-3405	936	40	was	be	VERB
inlawrev-3405	936	41	no	no	DET
inlawrev-3405	936	42	priorjudicial	priorjudicial	ADJ
inlawrev-3405	936	43	determination	determination	NOUN
inlawrev-3405	936	44	concerning	concern	VERB
inlawrev-3405	936	45	any	any	DET
inlawrev-3405	936	46	ofthe	ofthe	ADJ
inlawrev-3405	936	47	essential	essential	ADJ
inlawrev-3405	936	48	elements	element	NOUN
inlawrev-3405	936	49	of	of	ADP
inlawrev-3405	936	50	fraud	fraud	NOUN
inlawrev-3405	936	51	.	.	PUNCT
inlawrev-3405	937	1	^^^	^^^	PUNCT
inlawrev-3405	937	2	even	even	ADV
inlawrev-3405	937	3	if	if	SCONJ
inlawrev-3405	937	4	there	there	PRON
inlawrev-3405	937	5	were	be	VERB
inlawrev-3405	937	6	no	no	DET
inlawrev-3405	937	7	prior	prior	ADJ
inlawrev-3405	937	8	criminal	criminal	ADJ
inlawrev-3405	937	9	cases	case	NOUN
inlawrev-3405	937	10	or	or	CCONJ
inlawrev-3405	937	11	convictions	conviction	NOUN
inlawrev-3405	937	12	ofthe	ofthe	VERB
inlawrev-3405	937	13	taxpayer	taxpayer	NOUN
inlawrev-3405	937	14	and	and	CCONJ
inlawrev-3405	937	15	,	,	PUNCT
inlawrev-3405	937	16	therefore	therefore	ADV
inlawrev-3405	937	17	,	,	PUNCT
inlawrev-3405	937	18	no	no	DET
inlawrev-3405	937	19	collateral	collateral	ADJ
inlawrev-3405	937	20	estoppel	estoppel	NOUN
inlawrev-3405	937	21	,	,	PUNCT
inlawrev-3405	937	22	the	the	DET
inlawrev-3405	937	23	service	service	NOUN
inlawrev-3405	937	24	can	can	AUX
inlawrev-3405	937	25	still	still	ADV
inlawrev-3405	937	26	proceed	proceed	VERB
inlawrev-3405	937	27	with	with	ADP
inlawrev-3405	937	28	the	the	DET
inlawrev-3405	937	29	civil	civil	ADJ
inlawrev-3405	937	30	fraud	fraud	NOUN
inlawrev-3405	937	31	tax	tax	NOUN
inlawrev-3405	937	32	case	case	NOUN
inlawrev-3405	937	33	.	.	PUNCT
inlawrev-3405	938	1	'^	'^	NOUN
inlawrev-3405	938	2	°	°	NOUN
inlawrev-3405	938	3	when	when	SCONJ
inlawrev-3405	938	4	collateral	collateral	ADJ
inlawrev-3405	938	5	estoppel	estoppel	NOUN
inlawrev-3405	938	6	does	do	AUX
inlawrev-3405	938	7	not	not	PART
inlawrev-3405	938	8	itself	itself	PRON
inlawrev-3405	938	9	prove	prove	VERB
inlawrev-3405	938	10	all	all	PRON
inlawrev-3405	938	11	of	of	ADP
inlawrev-3405	938	12	the	the	DET
inlawrev-3405	938	13	elements	element	NOUN
inlawrev-3405	938	14	of	of	ADP
inlawrev-3405	938	15	fraud	fraud	NOUN
inlawrev-3405	938	16	,	,	PUNCT
inlawrev-3405	938	17	the	the	DET
inlawrev-3405	938	18	service	service	NOUN
inlawrev-3405	938	19	can	can	AUX
inlawrev-3405	938	20	use	use	VERB
inlawrev-3405	938	21	partial	partial	ADJ
inlawrev-3405	938	22	collateral	collateral	NOUN
inlawrev-3405	938	23	estoppel	estoppel	NOUN
inlawrev-3405	938	24	to	to	PART
inlawrev-3405	938	25	preclude	preclude	VERB
inlawrev-3405	938	26	relitigation	relitigation	NOUN
inlawrev-3405	938	27	of	of	ADP
inlawrev-3405	938	28	at	at	ADV
inlawrev-3405	938	29	least	least	ADJ
inlawrev-3405	938	30	188	188	NUM
inlawrev-3405	938	31	.	.	PUNCT
inlawrev-3405	939	1	see	see	VERB
inlawrev-3405	939	2	blohm	blohm	PROPN
inlawrev-3405	939	3	v.	v.	ADP
inlawrev-3405	939	4	commissioner	commissioner	PROPN
inlawrev-3405	939	5	,	,	PUNCT
inlawrev-3405	939	6	994	994	NUM
inlawrev-3405	939	7	f.2d	f.2d	NOUN
inlawrev-3405	939	8	1542	1542	NUM
inlawrev-3405	939	9	,	,	PUNCT
inlawrev-3405	939	10	1554	1554	NUM
inlawrev-3405	939	11	(	(	PUNCT
inlawrev-3405	939	12	uth	uth	NOUN
inlawrev-3405	939	13	cir	cir	NOUN
inlawrev-3405	939	14	.	.	PROPN
inlawrev-3405	939	15	1993	1993	NUM
inlawrev-3405	939	16	)	)	PUNCT
inlawrev-3405	940	1	(	(	PUNCT
inlawrev-3405	940	2	holding	hold	VERB
inlawrev-3405	940	3	that	that	DET
inlawrev-3405	940	4	criminal	criminal	ADJ
inlawrev-3405	940	5	tax	tax	NOUN
inlawrev-3405	940	6	fraud	fraud	NOUN
inlawrev-3405	940	7	conviction	conviction	NOUN
inlawrev-3405	940	8	after	after	ADP
inlawrev-3405	940	9	plea	plea	NOUN
inlawrev-3405	940	10	estops	estop	NOUN
inlawrev-3405	940	11	taxpayer	taxpayer	NOUN
inlawrev-3405	940	12	from	from	ADP
inlawrev-3405	940	13	denying	deny	VERB
inlawrev-3405	940	14	liability	liability	NOUN
inlawrev-3405	940	15	for	for	ADP
inlawrev-3405	940	16	civil	civil	ADJ
inlawrev-3405	940	17	fraud	fraud	NOUN
inlawrev-3405	940	18	under	under	ADP
inlawrev-3405	940	19	i.r.c	i.r.c	NOUN
inlawrev-3405	940	20	.	.	PUNCT
inlawrev-3405	941	1	§	§	PROPN
inlawrev-3405	941	2	6653	6653	NUM
inlawrev-3405	941	3	(	(	PUNCT
inlawrev-3405	941	4	b	b	NOUN
inlawrev-3405	941	5	)	)	PUNCT
inlawrev-3405	941	6	for	for	ADP
inlawrev-3405	941	7	same	same	ADJ
inlawrev-3405	941	8	year	year	NOUN
inlawrev-3405	941	9	)	)	PUNCT
inlawrev-3405	941	10	;	;	PUNCT
inlawrev-3405	941	11	klein	klein	PROPN
inlawrev-3405	941	12	v.	v.	PROPN
inlawrev-3405	941	13	commissioner	commissioner	PROPN
inlawrev-3405	941	14	,	,	PUNCT
inlawrev-3405	941	15	880	880	NUM
inlawrev-3405	941	16	f.2d	f.2d	ADP
inlawrev-3405	941	17	260	260	NUM
inlawrev-3405	941	18	,	,	PUNCT
inlawrev-3405	941	19	262	262	NUM
inlawrev-3405	941	20	(	(	PUNCT
inlawrev-3405	941	21	10th	10th	ADJ
inlawrev-3405	941	22	cir	cir	NOUN
inlawrev-3405	941	23	.	.	PROPN
inlawrev-3405	941	24	1989	1989	NUM
inlawrev-3405	941	25	)	)	PUNCT
inlawrev-3405	941	26	(	(	PUNCT
inlawrev-3405	941	27	same	same	ADJ
inlawrev-3405	941	28	)	)	PUNCT
inlawrev-3405	941	29	.	.	PUNCT
inlawrev-3405	942	1	189	189	NUM
inlawrev-3405	942	2	.	.	PUNCT
inlawrev-3405	942	3	see	see	VERB
inlawrev-3405	942	4	helvering	helvere	VERB
inlawrev-3405	942	5	v.	v.	ADP
inlawrev-3405	942	6	mitchell	mitchell	PROPN
inlawrev-3405	942	7	,	,	PUNCT
inlawrev-3405	942	8	303	303	NUM
inlawrev-3405	942	9	u.s	u.s	PROPN
inlawrev-3405	942	10	.	.	PROPN
inlawrev-3405	942	11	391	391	NUM
inlawrev-3405	942	12	,	,	PUNCT
inlawrev-3405	942	13	397	397	NUM
inlawrev-3405	942	14	-	-	SYM
inlawrev-3405	942	15	98	98	NUM
inlawrev-3405	942	16	(	(	PUNCT
inlawrev-3405	942	17	1938	1938	NUM
inlawrev-3405	942	18	)	)	PUNCT
inlawrev-3405	942	19	(	(	PUNCT
inlawrev-3405	942	20	holding	hold	VERB
inlawrev-3405	942	21	that	that	DET
inlawrev-3405	942	22	taxpayer	taxpayer	NOUN
inlawrev-3405	942	23	's	's	PART
inlawrev-3405	942	24	prior	prior	ADJ
inlawrev-3405	942	25	acquittal	acquittal	NOUN
inlawrev-3405	942	26	of	of	ADP
inlawrev-3405	942	27	attempted	attempt	VERB
inlawrev-3405	942	28	tax	tax	NOUN
inlawrev-3405	942	29	evasion	evasion	NOUN
inlawrev-3405	942	30	did	do	AUX
inlawrev-3405	942	31	not	not	PART
inlawrev-3405	942	32	bar	bar	VERB
inlawrev-3405	942	33	commissioner	commissioner	NOUN
inlawrev-3405	942	34	from	from	ADP
inlawrev-3405	942	35	asserting	assert	VERB
inlawrev-3405	942	36	civil	civil	ADJ
inlawrev-3405	942	37	penalty	penalty	NOUN
inlawrev-3405	942	38	for	for	ADP
inlawrev-3405	942	39	same	same	ADJ
inlawrev-3405	942	40	year	year	NOUN
inlawrev-3405	942	41	)	)	PUNCT
inlawrev-3405	942	42	.	.	PUNCT
inlawrev-3405	943	1	"	"	PUNCT
inlawrev-3405	943	2	the	the	DET
inlawrev-3405	943	3	difference	difference	NOUN
inlawrev-3405	943	4	in	in	ADP
inlawrev-3405	943	5	degree	degree	NOUN
inlawrev-3405	943	6	ofburden	ofburden	VERB
inlawrev-3405	943	7	ofproofin	ofproofin	NOUN
inlawrev-3405	943	8	criminal	criminal	ADJ
inlawrev-3405	943	9	and	and	CCONJ
inlawrev-3405	943	10	civil	civil	ADJ
inlawrev-3405	943	11	cases	case	NOUN
inlawrev-3405	943	12	precludes	preclude	VERB
inlawrev-3405	943	13	application	application	NOUN
inlawrev-3405	943	14	of	of	ADP
inlawrev-3405	943	15	[	[	X
inlawrev-3405	943	16	collateral	collateral	ADJ
inlawrev-3405	943	17	estoppel	estoppel	NOUN
inlawrev-3405	943	18	in	in	ADP
inlawrev-3405	943	19	this	this	DET
inlawrev-3405	943	20	instance	instance	NOUN
inlawrev-3405	943	21	]	]	PUNCT
inlawrev-3405	943	22	.	.	PUNCT
inlawrev-3405	943	23	"	"	PUNCT
inlawrev-3405	944	1	i	i	PRON
inlawrev-3405	944	2	d.	d.	PROPN
inlawrev-3405	944	3	at	at	ADP
inlawrev-3405	944	4	397	397	NUM
inlawrev-3405	944	5	(	(	PUNCT
inlawrev-3405	944	6	discussing	discuss	VERB
inlawrev-3405	944	7	different	different	ADJ
inlawrev-3405	944	8	nature	nature	NOUN
inlawrev-3405	944	9	ofcivil	ofcivil	NOUN
inlawrev-3405	944	10	and	and	CCONJ
inlawrev-3405	944	11	criminal	criminal	ADJ
inlawrev-3405	944	12	cases	case	NOUN
inlawrev-3405	944	13	concerning	concern	VERB
inlawrev-3405	944	14	payment	payment	NOUN
inlawrev-3405	944	15	or	or	CCONJ
inlawrev-3405	944	16	evasion	evasion	NOUN
inlawrev-3405	944	17	of	of	ADP
inlawrev-3405	944	18	taxes	taxis	NOUN
inlawrev-3405	944	19	)	)	PUNCT
inlawrev-3405	944	20	.	.	PUNCT
inlawrev-3405	945	1	a	a	DET
inlawrev-3405	945	2	taxpayer	taxpayer	NOUN
inlawrev-3405	945	3	's	's	PART
inlawrev-3405	945	4	victory	victory	NOUN
inlawrev-3405	945	5	in	in	ADP
inlawrev-3405	945	6	a	a	DET
inlawrev-3405	945	7	criminal	criminal	ADJ
inlawrev-3405	945	8	tax	tax	NOUN
inlawrev-3405	945	9	fraud	fraud	NOUN
inlawrev-3405	945	10	case	case	NOUN
inlawrev-3405	945	11	means	mean	VERB
inlawrev-3405	945	12	merely	merely	ADV
inlawrev-3405	945	13	that	that	SCONJ
inlawrev-3405	945	14	the	the	DET
inlawrev-3405	945	15	government	government	NOUN
inlawrev-3405	945	16	did	do	AUX
inlawrev-3405	945	17	not	not	PART
inlawrev-3405	945	18	prove	prove	VERB
inlawrev-3405	945	19	every	every	DET
inlawrev-3405	945	20	element	element	NOUN
inlawrev-3405	945	21	beyond	beyond	ADP
inlawrev-3405	945	22	a	a	DET
inlawrev-3405	945	23	reasonable	reasonable	ADJ
inlawrev-3405	945	24	doubt	doubt	NOUN
inlawrev-3405	945	25	.	.	PUNCT
inlawrev-3405	946	1	see	see	VERB
inlawrev-3405	946	2	i	i	PRON
inlawrev-3405	946	3	d.	d.	PROPN
inlawrev-3405	946	4	(	(	PUNCT
inlawrev-3405	946	5	noting	note	VERB
inlawrev-3405	946	6	criminal	criminal	ADJ
inlawrev-3405	946	7	acquittal	acquittal	NOUN
inlawrev-3405	946	8	did	do	AUX
inlawrev-3405	946	9	not	not	PART
inlawrev-3405	946	10	imply	imply	VERB
inlawrev-3405	946	11	party	party	NOUN
inlawrev-3405	946	12	had	have	AUX
inlawrev-3405	946	13	not	not	PART
inlawrev-3405	946	14	"	"	PUNCT
inlawrev-3405	946	15	willfully	willfully	ADV
inlawrev-3405	946	16	attempted	attempt	VERB
inlawrev-3405	946	17	to	to	PART
inlawrev-3405	946	18	evade	evade	VERB
inlawrev-3405	946	19	the	the	DET
inlawrev-3405	946	20	tax	tax	NOUN
inlawrev-3405	946	21	"	"	PUNCT
inlawrev-3405	946	22	civilly	civilly	ADV
inlawrev-3405	946	23	)	)	PUNCT
inlawrev-3405	946	24	.	.	PUNCT
inlawrev-3405	947	1	if	if	SCONJ
inlawrev-3405	947	2	the	the	DET
inlawrev-3405	947	3	government	government	NOUN
inlawrev-3405	947	4	has	have	AUX
inlawrev-3405	947	5	failed	fail	VERB
inlawrev-3405	947	6	to	to	PART
inlawrev-3405	947	7	prove	prove	VERB
inlawrev-3405	947	8	any	any	DET
inlawrev-3405	947	9	element	element	NOUN
inlawrev-3405	947	10	of	of	ADP
inlawrev-3405	947	11	the	the	DET
inlawrev-3405	947	12	crime	crime	NOUN
inlawrev-3405	947	13	charged	charge	VERB
inlawrev-3405	947	14	beyond	beyond	ADP
inlawrev-3405	947	15	a	a	DET
inlawrev-3405	947	16	reasonable	reasonable	ADJ
inlawrev-3405	947	17	doubt	doubt	NOUN
inlawrev-3405	947	18	,	,	PUNCT
inlawrev-3405	947	19	it	it	PRON
inlawrev-3405	947	20	is	be	AUX
inlawrev-3405	947	21	still	still	ADV
inlawrev-3405	947	22	possible	possible	ADJ
inlawrev-3405	947	23	for	for	SCONJ
inlawrev-3405	947	24	the	the	DET
inlawrev-3405	947	25	service	service	NOUN
inlawrev-3405	947	26	to	to	PART
inlawrev-3405	947	27	prove	prove	VERB
inlawrev-3405	947	28	the	the	DET
inlawrev-3405	947	29	lesser	less	ADJ
inlawrev-3405	947	30	standard	standard	NOUN
inlawrev-3405	947	31	of	of	ADP
inlawrev-3405	947	32	"	"	PUNCT
inlawrev-3405	947	33	clear	clear	ADJ
inlawrev-3405	947	34	and	and	CCONJ
inlawrev-3405	947	35	convincing	convincing	ADJ
inlawrev-3405	947	36	evidence	evidence	NOUN
inlawrev-3405	947	37	.	.	PUNCT
inlawrev-3405	947	38	"	"	PUNCT
inlawrev-3405	948	1	see	see	VERB
inlawrev-3405	948	2	i	i	PRON
inlawrev-3405	948	3	d.	d.	PROPN
inlawrev-3405	948	4	at	at	ADP
inlawrev-3405	948	5	397	397	NUM
inlawrev-3405	948	6	-	-	SYM
inlawrev-3405	948	7	98	98	NUM
inlawrev-3405	948	8	(	(	PUNCT
inlawrev-3405	948	9	stating	state	VERB
inlawrev-3405	948	10	that	that	SCONJ
inlawrev-3405	948	11	,	,	PUNCT
inlawrev-3405	948	12	in	in	ADP
inlawrev-3405	948	13	such	such	ADJ
inlawrev-3405	948	14	instance	instance	NOUN
inlawrev-3405	948	15	,	,	PUNCT
inlawrev-3405	948	16	some	some	DET
inlawrev-3405	948	17	issues	issue	NOUN
inlawrev-3405	948	18	presented	present	VERB
inlawrev-3405	948	19	were	be	AUX
inlawrev-3405	948	20	litigated	litigate	VERB
inlawrev-3405	948	21	and	and	CCONJ
inlawrev-3405	948	22	determined	determine	VERB
inlawrev-3405	948	23	in	in	ADP
inlawrev-3405	948	24	criminal	criminal	ADJ
inlawrev-3405	948	25	proceeding	proceeding	NOUN
inlawrev-3405	948	26	)	)	PUNCT
inlawrev-3405	948	27	.	.	PUNCT
inlawrev-3405	949	1	accordingly	accordingly	ADV
inlawrev-3405	949	2	,	,	PUNCT
inlawrev-3405	949	3	it	it	PRON
inlawrev-3405	949	4	is	be	AUX
inlawrev-3405	949	5	not	not	PART
inlawrev-3405	949	6	significant	significant	ADJ
inlawrev-3405	949	7	for	for	ADP
inlawrev-3405	949	8	collateral	collateral	ADJ
inlawrev-3405	949	9	estoppel	estoppel	NOUN
inlawrev-3405	949	10	purposes	purpose	NOUN
inlawrev-3405	949	11	that	that	PRON
inlawrev-3405	949	12	the	the	DET
inlawrev-3405	949	13	taxpayer	taxpayer	NOUN
inlawrev-3405	949	14	was	be	AUX
inlawrev-3405	949	15	acquitted	acquit	VERB
inlawrev-3405	949	16	in	in	ADP
inlawrev-3405	949	17	criminal	criminal	ADJ
inlawrev-3405	949	18	case	case	NOUN
inlawrev-3405	949	19	.	.	PUNCT
inlawrev-3405	950	1	see	see	VERB
inlawrev-3405	950	2	i	i	PRON
inlawrev-3405	950	3	d.	d.	PROPN
inlawrev-3405	950	4	(	(	PUNCT
inlawrev-3405	950	5	noting	note	VERB
inlawrev-3405	950	6	difference	difference	NOUN
inlawrev-3405	950	7	in	in	ADP
inlawrev-3405	950	8	standards	standard	NOUN
inlawrev-3405	950	9	of	of	ADP
inlawrev-3405	950	10	proof	proof	NOUN
inlawrev-3405	950	11	do	do	AUX
inlawrev-3405	950	12	not	not	PART
inlawrev-3405	950	13	prevent	prevent	VERB
inlawrev-3405	950	14	subsequent	subsequent	ADJ
inlawrev-3405	950	15	civil	civil	ADJ
inlawrev-3405	950	16	case	case	NOUN
inlawrev-3405	950	17	when	when	SCONJ
inlawrev-3405	950	18	criminal	criminal	ADJ
inlawrev-3405	950	19	case	case	NOUN
inlawrev-3405	950	20	failed	fail	VERB
inlawrev-3405	950	21	)	)	PUNCT
inlawrev-3405	950	22	.	.	PUNCT
inlawrev-3405	951	1	collateral	collateral	ADJ
inlawrev-3405	951	2	estoppel	estoppel	NOUN
inlawrev-3405	951	3	is	be	AUX
inlawrev-3405	951	4	therefore	therefore	ADV
inlawrev-3405	951	5	a	a	DET
inlawrev-3405	951	6	no	no	DET
inlawrev-3405	951	7	-	-	PUNCT
inlawrev-3405	951	8	win	win	NOUN
inlawrev-3405	951	9	situation	situation	NOUN
inlawrev-3405	951	10	for	for	ADP
inlawrev-3405	951	11	the	the	DET
inlawrev-3405	951	12	taxpayer	taxpayer	NOUN
inlawrev-3405	951	13	:	:	PUNCT
inlawrev-3405	951	14	heads	head	VERB
inlawrev-3405	951	15	the	the	DET
inlawrev-3405	951	16	service	service	NOUN
inlawrev-3405	951	17	wins	win	NOUN
inlawrev-3405	951	18	,	,	PUNCT
inlawrev-3405	951	19	tails	tail	VERB
inlawrev-3405	951	20	the	the	DET
inlawrev-3405	951	21	taxpayer	taxpayer	NOUN
inlawrev-3405	951	22	loses	lose	VERB
inlawrev-3405	951	23	.	.	PUNCT
inlawrev-3405	952	1	190	190	NUM
inlawrev-3405	952	2	.	.	PUNCT
inlawrev-3405	953	1	see	see	VERB
inlawrev-3405	953	2	,	,	PUNCT
inlawrev-3405	953	3	e.g.	e.g.	ADV
inlawrev-3405	953	4	,	,	PUNCT
inlawrev-3405	953	5	traficant	traficant	PROPN
inlawrev-3405	953	6	v.	v.	PROPN
inlawrev-3405	953	7	commissioner	commissioner	NOUN
inlawrev-3405	953	8	,	,	PUNCT
inlawrev-3405	953	9	884	884	NUM
inlawrev-3405	953	10	f.2d	f.2d	SYM
inlawrev-3405	953	11	258	258	NUM
inlawrev-3405	953	12	,	,	PUNCT
inlawrev-3405	953	13	263	263	NUM
inlawrev-3405	953	14	(	(	PUNCT
inlawrev-3405	953	15	6th	6th	ADJ
inlawrev-3405	953	16	cir	cir	NOUN
inlawrev-3405	953	17	.	.	PROPN
inlawrev-3405	953	18	1989	1989	NUM
inlawrev-3405	953	19	)	)	PUNCT
inlawrev-3405	954	1	(	(	PUNCT
inlawrev-3405	954	2	holding	hold	VERB
inlawrev-3405	954	3	taxpayer	taxpayer	NOUN
inlawrev-3405	954	4	's	's	PART
inlawrev-3405	954	5	acquittal	acquittal	NOUN
inlawrev-3405	954	6	on	on	ADP
inlawrev-3405	954	7	rico	rico	PROPN
inlawrev-3405	954	8	bribery	bribery	NOUN
inlawrev-3405	954	9	and	and	CCONJ
inlawrev-3405	954	10	criminal	criminal	ADJ
inlawrev-3405	954	11	filing	filing	NOUN
inlawrev-3405	954	12	of	of	ADP
inlawrev-3405	954	13	a	a	DET
inlawrev-3405	954	14	false	false	ADJ
inlawrev-3405	954	15	return	return	NOUN
inlawrev-3405	954	16	charges	charge	NOUN
inlawrev-3405	954	17	did	do	AUX
inlawrev-3405	954	18	not	not	PART
inlawrev-3405	954	19	bar	bar	VERB
inlawrev-3405	954	20	civil	civil	ADJ
inlawrev-3405	954	21	tax	tax	NOUN
inlawrev-3405	954	22	fraud	fraud	NOUN
inlawrev-3405	954	23	proceeding	proceed	VERB
inlawrev-3405	954	24	on	on	ADP
inlawrev-3405	954	25	issue	issue	NOUN
inlawrev-3405	954	26	preclusion	preclusion	NOUN
inlawrev-3405	954	27	grounds	ground	NOUN
inlawrev-3405	954	28	)	)	PUNCT
inlawrev-3405	954	29	;	;	PUNCT
inlawrev-3405	954	30	neaderland	neaderland	PROPN
inlawrev-3405	954	31	v.	v.	PROPN
inlawrev-3405	954	32	commissioner	commissioner	PROPN
inlawrev-3405	954	33	,	,	PUNCT
inlawrev-3405	954	34	424	424	NUM
inlawrev-3405	954	35	f.2d	f.2d	NOUN
inlawrev-3405	954	36	639	639	NUM
inlawrev-3405	954	37	,	,	PUNCT
inlawrev-3405	954	38	641	641	NUM
inlawrev-3405	954	39	(	(	PUNCT
inlawrev-3405	954	40	2d	2d	NUM
inlawrev-3405	954	41	cir	cir	NOUN
inlawrev-3405	954	42	.	.	PROPN
inlawrev-3405	954	43	1970	1970	NUM
inlawrev-3405	954	44	)	)	PUNCT
inlawrev-3405	954	45	(	(	PUNCT
inlawrev-3405	954	46	holding	hold	VERB
inlawrev-3405	954	47	acquittal	acquittal	NOUN
inlawrev-3405	954	48	of	of	ADP
inlawrev-3405	954	49	taxpayer	taxpayer	NOUN
inlawrev-3405	954	50	in	in	ADP
inlawrev-3405	954	51	prior	prior	ADJ
inlawrev-3405	954	52	criminal	criminal	ADJ
inlawrev-3405	954	53	prosecution	prosecution	NOUN
inlawrev-3405	954	54	did	do	AUX
inlawrev-3405	954	55	not	not	PART
inlawrev-3405	954	56	bar	bar	VERB
inlawrev-3405	954	57	finding	finding	NOUN
inlawrev-3405	954	58	of	of	ADP
inlawrev-3405	954	59	tax	tax	NOUN
inlawrev-3405	954	60	fraud	fraud	NOUN
inlawrev-3405	954	61	in	in	ADP
inlawrev-3405	954	62	civil	civil	ADJ
inlawrev-3405	954	63	proceeding	proceeding	NOUN
inlawrev-3405	954	64	through	through	ADP
inlawrev-3405	954	65	doctrine	doctrine	NOUN
inlawrev-3405	954	66	of	of	ADP
inlawrev-3405	954	67	collateral	collateral	ADJ
inlawrev-3405	954	68	estoppel	estoppel	NOUN
inlawrev-3405	954	69	)	)	PUNCT
inlawrev-3405	954	70	.	.	PUNCT
inlawrev-3405	955	1	the	the	DET
inlawrev-3405	955	2	civil	civil	ADJ
inlawrev-3405	955	3	fraud	fraud	NOUN
inlawrev-3405	955	4	addition	addition	NOUN
inlawrev-3405	955	5	to	to	ADP
inlawrev-3405	955	6	tax	tax	NOUN
inlawrev-3405	955	7	prescribed	prescribe	VERB
inlawrev-3405	955	8	by	by	ADP
inlawrev-3405	955	9	i.r.c	i.r.c	NOUN
inlawrev-3405	955	10	.	.	PUNCT
inlawrev-3405	956	1	§	§	PROPN
inlawrev-3405	956	2	6663(b	6663(b	NUM
inlawrev-3405	956	3	)	)	PUNCT
inlawrev-3405	956	4	is	be	AUX
inlawrev-3405	956	5	not	not	PART
inlawrev-3405	956	6	criminal	criminal	ADJ
inlawrev-3405	956	7	,	,	PUNCT
inlawrev-3405	956	8	but	but	CCONJ
inlawrev-3405	956	9	rather	rather	ADV
inlawrev-3405	956	10	remedial	remedial	ADJ
inlawrev-3405	956	11	,	,	PUNCT
inlawrev-3405	956	12	in	in	ADP
inlawrev-3405	956	13	nature	nature	NOUN
inlawrev-3405	956	14	.	.	PUNCT
inlawrev-3405	957	1	see	see	VERB
inlawrev-3405	957	2	mitchell	mitchell	PROPN
inlawrev-3405	957	3	,	,	PUNCT
inlawrev-3405	957	4	303	303	NUM
inlawrev-3405	957	5	u.s	u.s	PROPN
inlawrev-3405	957	6	.	.	PROPN
inlawrev-3405	957	7	at	at	ADP
inlawrev-3405	957	8	401	401	NUM
inlawrev-3405	957	9	(	(	PUNCT
inlawrev-3405	957	10	"	"	PUNCT
inlawrev-3405	957	11	the	the	DET
inlawrev-3405	957	12	remedial	remedial	ADJ
inlawrev-3405	957	13	character	character	NOUN
inlawrev-3405	957	14	of	of	ADP
inlawrev-3405	957	15	sanctions	sanction	NOUN
inlawrev-3405	957	16	imposing	impose	VERB
inlawrev-3405	957	17	additions	addition	NOUN
inlawrev-3405	957	18	to	to	ADP
inlawrev-3405	957	19	a	a	DET
inlawrev-3405	957	20	tax	tax	NOUN
inlawrev-3405	957	21	has	have	AUX
inlawrev-3405	957	22	been	be	AUX
inlawrev-3405	957	23	made	make	VERB
inlawrev-3405	957	24	clear	clear	ADJ
inlawrev-3405	957	25	by	by	ADP
inlawrev-3405	957	26	this	this	DET
inlawrev-3405	957	27	court	court	NOUN
inlawrev-3405	957	28	.	.	PUNCT
inlawrev-3405	957	29	.	.	PUNCT
inlawrev-3405	957	30	.	.	PUNCT
inlawrev-3405	958	1	[	[	X
inlawrev-3405	958	2	t]hey	t]hey	PRON
inlawrev-3405	958	3	are	be	AUX
inlawrev-3405	958	4	provided	provide	VERB
inlawrev-3405	958	5	primarily	primarily	ADV
inlawrev-3405	958	6	as	as	ADP
inlawrev-3405	958	7	a	a	DET
inlawrev-3405	958	8	safeguard	safeguard	NOUN
inlawrev-3405	958	9	for	for	ADP
inlawrev-3405	958	10	the	the	DET
inlawrev-3405	958	11	protection	protection	NOUN
inlawrev-3405	958	12	of	of	ADP
inlawrev-3405	958	13	the	the	DET
inlawrev-3405	958	14	revenue	revenue	NOUN
inlawrev-3405	958	15	and	and	CCONJ
inlawrev-3405	958	16	to	to	PART
inlawrev-3405	958	17	reimburse	reimburse	VERB
inlawrev-3405	958	18	the	the	DET
inlawrev-3405	958	19	government	government	NOUN
inlawrev-3405	958	20	for	for	ADP
inlawrev-3405	958	21	the	the	DET
inlawrev-3405	958	22	heavy	heavy	ADJ
inlawrev-3405	958	23	expense	expense	NOUN
inlawrev-3405	958	24	of	of	ADP
inlawrev-3405	958	25	investigation	investigation	NOUN
inlawrev-3405	958	26	and	and	CCONJ
inlawrev-3405	958	27	the	the	DET
inlawrev-3405	958	28	loss	loss	NOUN
inlawrev-3405	958	29	resulting	result	VERB
inlawrev-3405	958	30	from	from	ADP
inlawrev-3405	958	31	the	the	DET
inlawrev-3405	958	32	taxpayer	taxpayer	NOUN
inlawrev-3405	958	33	's	's	PART
inlawrev-3405	958	34	fraud	fraud	NOUN
inlawrev-3405	958	35	.	.	PUNCT
inlawrev-3405	958	36	"	"	PUNCT
inlawrev-3405	958	37	)	)	PUNCT
inlawrev-3405	958	38	.	.	PUNCT
inlawrev-3405	959	1	thus	thus	ADV
inlawrev-3405	959	2	,	,	PUNCT
inlawrev-3405	959	3	because	because	SCONJ
inlawrev-3405	959	4	the	the	DET
inlawrev-3405	959	5	second	second	ADJ
inlawrev-3405	959	6	case	case	NOUN
inlawrev-3405	959	7	is	be	AUX
inlawrev-3405	959	8	civil	civil	ADJ
inlawrev-3405	959	9	,	,	PUNCT
inlawrev-3405	959	10	not	not	PART
inlawrev-3405	959	11	criminal	criminal	ADJ
inlawrev-3405	959	12	,	,	PUNCT
inlawrev-3405	959	13	there	there	PRON
inlawrev-3405	959	14	is	be	VERB
inlawrev-3405	959	15	no	no	DET
inlawrev-3405	959	16	double	double	ADJ
inlawrev-3405	959	17	jeopardy	jeopardy	NOUN
inlawrev-3405	959	18	issue	issue	NOUN
inlawrev-3405	959	19	.	.	PUNCT
inlawrev-3405	960	1	see	see	VERB
inlawrev-3405	960	2	i	i	PRON
inlawrev-3405	960	3	d.	d.	PROPN
inlawrev-3405	960	4	at	at	ADP
inlawrev-3405	960	5	404	404	NUM
inlawrev-3405	960	6	(	(	PUNCT
inlawrev-3405	960	7	holding	hold	VERB
inlawrev-3405	960	8	that	that	SCONJ
inlawrev-3405	960	9	remedial	remedial	ADJ
inlawrev-3405	960	10	sanction	sanction	NOUN
inlawrev-3405	960	11	does	do	AUX
inlawrev-3405	960	12	not	not	PART
inlawrev-3405	960	13	duly	duly	ADV
inlawrev-3405	960	14	burden	burden	VERB
inlawrev-3405	960	15	defendant	defendant	NOUN
inlawrev-3405	960	16	in	in	ADP
inlawrev-3405	960	17	civil	civil	ADJ
inlawrev-3405	960	18	enforcement	enforcement	NOUN
inlawrev-3405	960	19	action	action	NOUN
inlawrev-3405	960	20	)	)	PUNCT
inlawrev-3405	960	21	.	.	PUNCT
inlawrev-3405	961	1	but	but	CCONJ
inlawrev-3405	961	2	especially	especially	ADV
inlawrev-3405	961	3	when	when	SCONJ
inlawrev-3405	961	4	it	it	PRON
inlawrev-3405	961	5	is	be	AUX
inlawrev-3405	961	6	quite	quite	ADV
inlawrev-3405	961	7	apparent	apparent	ADJ
inlawrev-3405	961	8	that	that	SCONJ
inlawrev-3405	961	9	the	the	DET
inlawrev-3405	961	10	service	service	NOUN
inlawrev-3405	961	11	will	will	AUX
inlawrev-3405	961	12	collect	collect	VERB
inlawrev-3405	961	13	little	little	ADJ
inlawrev-3405	961	14	or	or	CCONJ
inlawrev-3405	961	15	nothing	nothing	PRON
inlawrev-3405	961	16	from	from	ADP
inlawrev-3405	961	17	the	the	DET
inlawrev-3405	961	18	petitioners	petitioner	NOUN
inlawrev-3405	961	19	who	who	PRON
inlawrev-3405	961	20	have	have	AUX
inlawrev-3405	961	21	spent	spend	VERB
inlawrev-3405	961	22	or	or	CCONJ
inlawrev-3405	961	23	forfeited	forfeit	VERB
inlawrev-3405	961	24	their	their	PRON
inlawrev-3405	961	25	profits	profit	NOUN
inlawrev-3405	961	26	and	and	CCONJ
inlawrev-3405	961	27	have	have	VERB
inlawrev-3405	961	28	few	few	ADJ
inlawrev-3405	961	29	assets	asset	NOUN
inlawrev-3405	961	30	,	,	PUNCT
inlawrev-3405	961	31	this	this	DET
inlawrev-3405	961	32	rationale	rationale	NOUN
inlawrev-3405	961	33	makes	make	VERB
inlawrev-3405	961	34	no	no	DET
inlawrev-3405	961	35	sense	sense	NOUN
inlawrev-3405	961	36	.	.	PUNCT
inlawrev-3405	962	1	550	550	NUM
inlawrev-3405	962	2	indiana	indiana	PROPN
inlawrev-3405	962	3	law	law	PROPN
inlawrev-3405	962	4	review	review	NOUN
inlawrev-3405	962	5	[	[	X
inlawrev-3405	962	6	vol	vol	NOUN
inlawrev-3405	962	7	.	.	PUNCT
inlawrev-3405	963	1	33:517	33:517	NUM
inlawrev-3405	963	2	some	some	DET
inlawrev-3405	963	3	ofthe	ofthe	ADJ
inlawrev-3405	963	4	elements	element	NOUN
inlawrev-3405	963	5	offraud	offraud	NOUN
inlawrev-3405	963	6	which	which	PRON
inlawrev-3405	963	7	had	have	AUX
inlawrev-3405	963	8	been	be	AUX
inlawrev-3405	963	9	determined	determine	VERB
inlawrev-3405	963	10	in	in	ADP
inlawrev-3405	963	11	the	the	DET
inlawrev-3405	963	12	prior	prior	ADJ
inlawrev-3405	963	13	case	case	NOUN
inlawrev-3405	963	14	.	.	PUNCT
inlawrev-3405	964	1	'^	'^	NOUN
inlawrev-3405	964	2	'	'	PUNCT
inlawrev-3405	964	3	in	in	ADP
inlawrev-3405	964	4	that	that	DET
inlawrev-3405	964	5	situation	situation	NOUN
inlawrev-3405	964	6	,	,	PUNCT
inlawrev-3405	964	7	the	the	DET
inlawrev-3405	964	8	service	service	NOUN
inlawrev-3405	964	9	can	can	AUX
inlawrev-3405	964	10	still	still	ADV
inlawrev-3405	964	11	prove	prove	VERB
inlawrev-3405	964	12	the	the	DET
inlawrev-3405	964	13	missing	miss	VERB
inlawrev-3405	964	14	elements	element	NOUN
inlawrev-3405	964	15	of	of	ADP
inlawrev-3405	964	16	fraud	fraud	NOUN
inlawrev-3405	964	17	by	by	ADP
inlawrev-3405	964	18	other	other	ADJ
inlawrev-3405	964	19	means	mean	NOUN
inlawrev-3405	964	20	,	,	PUNCT
inlawrev-3405	964	21	usually	usually	ADV
inlawrev-3405	964	22	with	with	ADP
inlawrev-3405	964	23	a	a	DET
inlawrev-3405	964	24	"	"	PUNCT
inlawrev-3405	964	25	badges	badge	NOUN
inlawrev-3405	964	26	of	of	ADP
inlawrev-3405	964	27	fraud	fraud	NOUN
inlawrev-3405	964	28	"	"	PUNCT
inlawrev-3405	964	29	argument	argument	NOUN
inlawrev-3405	964	30	.	.	PUNCT
inlawrev-3405	965	1	'	'	PUNCT
inlawrev-3405	965	2	^^	^^	PUNCT
inlawrev-3405	965	3	collateral	collateral	ADJ
inlawrev-3405	965	4	estoppel	estoppel	NOUN
inlawrev-3405	965	5	,	,	PUNCT
inlawrev-3405	965	6	as	as	SCONJ
inlawrev-3405	965	7	applied	apply	VERB
inlawrev-3405	965	8	to	to	ADP
inlawrev-3405	965	9	a	a	DET
inlawrev-3405	965	10	civil	civil	ADJ
inlawrev-3405	965	11	fraud	fraud	NOUN
inlawrev-3405	965	12	tax	tax	NOUN
inlawrev-3405	965	13	case	case	NOUN
inlawrev-3405	965	14	,	,	PUNCT
inlawrev-3405	965	15	prevents	prevent	VERB
inlawrev-3405	965	16	only	only	ADV
inlawrev-3405	965	17	the	the	DET
inlawrev-3405	965	18	relitigating	relitigating	NOUN
inlawrev-3405	965	19	of	of	ADP
inlawrev-3405	965	20	any	any	DET
inlawrev-3405	965	21	determinations	determination	NOUN
inlawrev-3405	965	22	necessarily	necessarily	ADV
inlawrev-3405	965	23	made	make	VERB
inlawrev-3405	965	24	in	in	ADP
inlawrev-3405	965	25	a	a	DET
inlawrev-3405	965	26	prior	prior	ADJ
inlawrev-3405	965	27	criminal	criminal	ADJ
inlawrev-3405	965	28	case	case	NOUN
inlawrev-3405	965	29	between	between	ADP
inlawrev-3405	965	30	the	the	DET
inlawrev-3405	965	31	particular	particular	ADJ
inlawrev-3405	965	32	taxpayer	taxpayer	NOUN
inlawrev-3405	965	33	and	and	CCONJ
inlawrev-3405	965	34	the	the	DET
inlawrev-3405	965	35	united	united	PROPN
inlawrev-3405	965	36	states	states	PROPN
inlawrev-3405	965	37	,	,	PUNCT
inlawrev-3405	965	38	and	and	CCONJ
inlawrev-3405	965	39	for	for	ADP
inlawrev-3405	965	40	the	the	DET
inlawrev-3405	965	41	same	same	ADJ
inlawrev-3405	965	42	taxable	taxable	ADJ
inlawrev-3405	965	43	year	year	NOUN
inlawrev-3405	965	44	or	or	CCONJ
inlawrev-3405	965	45	years	year	NOUN
inlawrev-3405	965	46	.	.	PUNCT
inlawrev-3405	966	1	'	'	PUNCT
inlawrev-3405	966	2	^^	^^	PUNCT
inlawrev-3405	966	3	in	in	ADP
inlawrev-3405	966	4	cases	case	NOUN
inlawrev-3405	966	5	where	where	SCONJ
inlawrev-3405	966	6	a	a	DET
inlawrev-3405	966	7	taxpayer	taxpayer	NOUN
inlawrev-3405	966	8	has	have	AUX
inlawrev-3405	966	9	been	be	AUX
inlawrev-3405	966	10	found	find	VERB
inlawrev-3405	966	11	guilty	guilty	ADJ
inlawrev-3405	966	12	of	of	ADP
inlawrev-3405	966	13	some	some	DET
inlawrev-3405	966	14	crime	crime	NOUN
inlawrev-3405	966	15	necessarily	necessarily	ADV
inlawrev-3405	966	16	requiring	require	VERB
inlawrev-3405	966	17	the	the	DET
inlawrev-3405	966	18	receipt	receipt	NOUN
inlawrev-3405	966	19	of	of	ADP
inlawrev-3405	966	20	money	money	NOUN
inlawrev-3405	966	21	or	or	CCONJ
inlawrev-3405	966	22	its	its	PRON
inlawrev-3405	966	23	equivalent	equivalent	ADJ
inlawrev-3405	966	24	,	,	PUNCT
inlawrev-3405	966	25	collateral	collateral	ADJ
inlawrev-3405	966	26	estoppel	estoppel	NOUN
inlawrev-3405	966	27	prevents	prevent	VERB
inlawrev-3405	966	28	the	the	DET
inlawrev-3405	966	29	relitigation	relitigation	NOUN
inlawrev-3405	966	30	concerning	concern	VERB
inlawrev-3405	966	31	the	the	DET
inlawrev-3405	966	32	receipt	receipt	NOUN
inlawrev-3405	966	33	ofmoney	ofmoney	NOUN
inlawrev-3405	966	34	.	.	PUNCT
inlawrev-3405	967	1	'	'	PUNCT
inlawrev-3405	967	2	^"^	^"^	PROPN
inlawrev-3405	967	3	however	however	ADV
inlawrev-3405	967	4	,	,	PUNCT
inlawrev-3405	967	5	collateral	collateral	ADJ
inlawrev-3405	967	6	estoppel	estoppel	NOUN
inlawrev-3405	967	7	can	can	AUX
inlawrev-3405	967	8	not	not	PART
inlawrev-3405	967	9	preclude	preclude	VERB
inlawrev-3405	967	10	relitigation	relitigation	NOUN
inlawrev-3405	967	11	of	of	ADP
inlawrev-3405	967	12	any	any	DET
inlawrev-3405	967	13	determinations	determination	NOUN
inlawrev-3405	967	14	that	that	PRON
inlawrev-3405	967	15	were	be	AUX
inlawrev-3405	967	16	not	not	PART
inlawrev-3405	967	17	necessary	necessary	ADJ
inlawrev-3405	967	18	to	to	ADP
inlawrev-3405	967	19	the	the	DET
inlawrev-3405	967	20	prior	prior	ADJ
inlawrev-3405	967	21	criminal	criminal	ADJ
inlawrev-3405	967	22	conviction	conviction	NOUN
inlawrev-3405	967	23	.	.	PUNCT
inlawrev-3405	968	1	'	'	PUNCT
inlawrev-3405	968	2	^^	^^	PUNCT
inlawrev-3405	968	3	if	if	SCONJ
inlawrev-3405	968	4	collateral	collateral	ADJ
inlawrev-3405	968	5	estoppel	estoppel	NOUN
inlawrev-3405	968	6	exists	exist	VERB
inlawrev-3405	968	7	from	from	ADP
inlawrev-3405	968	8	a	a	DET
inlawrev-3405	968	9	prior	prior	ADJ
inlawrev-3405	968	10	criminal	criminal	ADJ
inlawrev-3405	968	11	case	case	NOUN
inlawrev-3405	968	12	,	,	PUNCT
inlawrev-3405	968	13	the	the	DET
inlawrev-3405	968	14	extent	extent	NOUN
inlawrev-3405	968	15	ofhow	ofhow	VERB
inlawrev-3405	968	16	that	that	DET
inlawrev-3405	968	17	doctrine	doctrine	NOUN
inlawrev-3405	968	18	affects	affect	VERB
inlawrev-3405	968	19	a	a	DET
inlawrev-3405	968	20	later	later	ADV
inlawrev-3405	968	21	civil	civil	ADJ
inlawrev-3405	968	22	tax	tax	NOUN
inlawrev-3405	968	23	fraud	fraud	NOUN
inlawrev-3405	968	24	case	case	NOUN
inlawrev-3405	968	25	depends	depend	VERB
inlawrev-3405	968	26	on	on	ADP
inlawrev-3405	968	27	the	the	DET
inlawrev-3405	968	28	specifics	specific	NOUN
inlawrev-3405	968	29	of	of	ADP
inlawrev-3405	968	30	that	that	DET
inlawrev-3405	968	31	prior	prior	ADJ
inlawrev-3405	968	32	conviction	conviction	NOUN
inlawrev-3405	968	33	.	.	PUNCT
inlawrev-3405	969	1	191	191	X
inlawrev-3405	969	2	.	.	PUNCT
inlawrev-3405	970	1	see	see	VERB
inlawrev-3405	970	2	,	,	PUNCT
inlawrev-3405	970	3	e.g.	e.g.	ADV
inlawrev-3405	970	4	,	,	PUNCT
inlawrev-3405	970	5	cadwell	cadwell	PROPN
inlawrev-3405	970	6	v.	v.	PROPN
inlawrev-3405	970	7	commissioner	commissioner	PROPN
inlawrev-3405	970	8	,	,	PUNCT
inlawrev-3405	970	9	70	70	NUM
inlawrev-3405	970	10	t.c.m	t.c.m	NOUN
inlawrev-3405	970	11	.	.	PUNCT
inlawrev-3405	971	1	(	(	PUNCT
inlawrev-3405	971	2	cch	cch	NOUN
inlawrev-3405	971	3	)	)	PUNCT
inlawrev-3405	971	4	1318	1318	NUM
inlawrev-3405	971	5	(	(	PUNCT
inlawrev-3405	971	6	1995	1995	NUM
inlawrev-3405	971	7	)	)	PUNCT
inlawrev-3405	971	8	(	(	PUNCT
inlawrev-3405	971	9	granting	grant	VERB
inlawrev-3405	971	10	service	service	NOUN
inlawrev-3405	971	11	's	's	PART
inlawrev-3405	971	12	summary	summary	NOUN
inlawrev-3405	971	13	judgment	judgment	NOUN
inlawrev-3405	971	14	motion	motion	NOUN
inlawrev-3405	971	15	for	for	ADP
inlawrev-3405	971	16	tax	tax	NOUN
inlawrev-3405	971	17	fraud	fraud	NOUN
inlawrev-3405	971	18	violation	violation	NOUN
inlawrev-3405	971	19	under	under	ADP
inlawrev-3405	971	20	i.r.c	i.r.c	NOUN
inlawrev-3405	971	21	.	.	PUNCT
inlawrev-3405	972	1	§	§	PROPN
inlawrev-3405	972	2	6663(b	6663(b	NUM
inlawrev-3405	972	3	)	)	PUNCT
inlawrev-3405	972	4	(	(	PUNCT
inlawrev-3405	972	5	1999	1999	NUM
inlawrev-3405	972	6	)	)	PUNCT
inlawrev-3405	972	7	,	,	PUNCT
inlawrev-3405	972	8	when	when	SCONJ
inlawrev-3405	972	9	service	service	NOUN
inlawrev-3405	972	10	invoked	invoke	VERB
inlawrev-3405	972	11	the	the	DET
inlawrev-3405	972	12	doctrine	doctrine	NOUN
inlawrev-3405	972	13	of	of	ADP
inlawrev-3405	972	14	collateral	collateral	ADJ
inlawrev-3405	972	15	estoppel	estoppel	NOUN
inlawrev-3405	972	16	based	base	VERB
inlawrev-3405	972	17	upon	upon	SCONJ
inlawrev-3405	972	18	a	a	DET
inlawrev-3405	972	19	guilty	guilty	ADJ
inlawrev-3405	972	20	plea	plea	NOUN
inlawrev-3405	972	21	to	to	PART
inlawrev-3405	972	22	tax	tax	VERB
inlawrev-3405	972	23	evasion	evasion	NOUN
inlawrev-3405	972	24	under	under	ADP
inlawrev-3405	972	25	i.r.c	i.r.c	NOUN
inlawrev-3405	972	26	.	.	PUNCT
inlawrev-3405	973	1	§	§	PROPN
inlawrev-3405	973	2	7201	7201	NUM
inlawrev-3405	973	3	for	for	ADP
inlawrev-3405	973	4	two	two	NUM
inlawrev-3405	973	5	years	year	NOUN
inlawrev-3405	973	6	,	,	PUNCT
inlawrev-3405	973	7	and	and	CCONJ
inlawrev-3405	973	8	a	a	DET
inlawrev-3405	973	9	"	"	PUNCT
inlawrev-3405	973	10	badges	badge	NOUN
inlawrev-3405	973	11	of	of	ADP
inlawrev-3405	973	12	fraud	fraud	NOUN
inlawrev-3405	973	13	"	"	PUNCT
inlawrev-3405	973	14	analysis	analysis	NOUN
inlawrev-3405	973	15	for	for	ADP
inlawrev-3405	973	16	other	other	ADJ
inlawrev-3405	973	17	years	year	NOUN
inlawrev-3405	973	18	)	)	PUNCT
inlawrev-3405	973	19	;	;	PUNCT
inlawrev-3405	973	20	huff	huff	PROPN
inlawrev-3405	973	21	v.	v.	PROPN
inlawrev-3405	973	22	commissioner	commissioner	PROPN
inlawrev-3405	973	23	,	,	PUNCT
inlawrev-3405	973	24	56	56	NUM
inlawrev-3405	973	25	t.c.m	t.c.m	NOUN
inlawrev-3405	973	26	.	.	PUNCT
inlawrev-3405	974	1	(	(	PUNCT
inlawrev-3405	974	2	cch	cch	PROPN
inlawrev-3405	974	3	)	)	PUNCT
inlawrev-3405	974	4	838	838	NUM
inlawrev-3405	974	5	(	(	PUNCT
inlawrev-3405	974	6	1988	1988	NUM
inlawrev-3405	974	7	)	)	PUNCT
inlawrev-3405	974	8	(	(	PUNCT
inlawrev-3405	974	9	holding	hold	VERB
inlawrev-3405	974	10	that	that	DET
inlawrev-3405	974	11	plea	plea	NOUN
inlawrev-3405	974	12	ofguilty	ofguilty	NOUN
inlawrev-3405	974	13	for	for	ADP
inlawrev-3405	974	14	one	one	NUM
inlawrev-3405	974	15	year	year	NOUN
inlawrev-3405	974	16	ofcriminal	ofcriminal	ADJ
inlawrev-3405	974	17	tax	tax	NOUN
inlawrev-3405	974	18	fraud	fraud	NOUN
inlawrev-3405	974	19	collaterally	collaterally	ADV
inlawrev-3405	974	20	estops	estop	VERB
inlawrev-3405	974	21	taxpayer	taxpayer	NOUN
inlawrev-3405	974	22	from	from	ADP
inlawrev-3405	974	23	denying	deny	VERB
inlawrev-3405	974	24	willfulness	willfulness	NOUN
inlawrev-3405	974	25	element	element	NOUN
inlawrev-3405	974	26	of	of	ADP
inlawrev-3405	974	27	civil	civil	ADJ
inlawrev-3405	974	28	fraud	fraud	NOUN
inlawrev-3405	974	29	,	,	PUNCT
inlawrev-3405	974	30	but	but	CCONJ
inlawrev-3405	974	31	for	for	ADP
inlawrev-3405	974	32	other	other	ADJ
inlawrev-3405	974	33	years	year	NOUN
inlawrev-3405	974	34	a	a	DET
inlawrev-3405	974	35	bank	bank	NOUN
inlawrev-3405	974	36	deposits	deposit	VERB
inlawrev-3405	974	37	analysis	analysis	NOUN
inlawrev-3405	974	38	and	and	CCONJ
inlawrev-3405	974	39	application	application	NOUN
inlawrev-3405	974	40	ofthe	ofthe	NOUN
inlawrev-3405	974	41	badges	badge	NOUN
inlawrev-3405	974	42	doctrine	doctrine	VERB
inlawrev-3405	974	43	offraud	offraud	NOUN
inlawrev-3405	974	44	satisfies	satisfie	NOUN
inlawrev-3405	974	45	burden	burden	NOUN
inlawrev-3405	974	46	of	of	ADP
inlawrev-3405	974	47	service	service	NOUN
inlawrev-3405	974	48	to	to	PART
inlawrev-3405	974	49	prove	prove	VERB
inlawrev-3405	974	50	fraud	fraud	NOUN
inlawrev-3405	974	51	)	)	PUNCT
inlawrev-3405	974	52	.	.	PUNCT
inlawrev-3405	975	1	192	192	NUM
inlawrev-3405	975	2	.	.	PUNCT
inlawrev-3405	976	1	alexander	alexander	PROPN
inlawrev-3405	976	2	shokai	shokai	PROPN
inlawrev-3405	976	3	,	,	PUNCT
inlawrev-3405	976	4	inc	inc	PROPN
inlawrev-3405	976	5	.	.	PROPN
inlawrev-3405	977	1	v.	v.	PROPN
inlawrev-3405	977	2	commissioner	commissioner	PROPN
inlawrev-3405	977	3	,	,	PUNCT
inlawrev-3405	977	4	34	34	NUM
inlawrev-3405	977	5	f.3d	f.3d	NUM
inlawrev-3405	977	6	1480	1480	NUM
inlawrev-3405	977	7	,	,	PUNCT
inlawrev-3405	977	8	1487	1487	NUM
inlawrev-3405	977	9	(	(	PUNCT
inlawrev-3405	977	10	9th	9th	ADJ
inlawrev-3405	977	11	cir	cir	NOUN
inlawrev-3405	977	12	.	.	PROPN
inlawrev-3405	977	13	1994	1994	NUM
inlawrev-3405	977	14	)	)	PUNCT
inlawrev-3405	977	15	(	(	PUNCT
inlawrev-3405	977	16	listing	list	VERB
inlawrev-3405	977	17	"	"	PUNCT
inlawrev-3405	977	18	badges	badge	NOUN
inlawrev-3405	977	19	of	of	ADP
inlawrev-3405	977	20	fraud	fraud	NOUN
inlawrev-3405	977	21	,	,	PUNCT
inlawrev-3405	977	22	"	"	PUNCT
inlawrev-3405	977	23	including	include	VERB
inlawrev-3405	977	24	understatements	understatement	NOUN
inlawrev-3405	977	25	of	of	ADP
inlawrev-3405	977	26	income	income	NOUN
inlawrev-3405	977	27	,	,	PUNCT
inlawrev-3405	977	28	inadequate	inadequate	ADJ
inlawrev-3405	977	29	records	record	NOUN
inlawrev-3405	977	30	,	,	PUNCT
inlawrev-3405	977	31	implausible	implausible	ADJ
inlawrev-3405	977	32	or	or	CCONJ
inlawrev-3405	977	33	inconsistent	inconsistent	ADJ
inlawrev-3405	977	34	explanations	explanation	NOUN
inlawrev-3405	977	35	of	of	ADP
inlawrev-3405	977	36	behavior	behavior	NOUN
inlawrev-3405	977	37	,	,	PUNCT
inlawrev-3405	977	38	concealment	concealment	NOUN
inlawrev-3405	977	39	of	of	ADP
inlawrev-3405	977	40	assets	asset	NOUN
inlawrev-3405	977	41	,	,	PUNCT
inlawrev-3405	977	42	failure	failure	NOUN
inlawrev-3405	977	43	to	to	AUX
inlawrev-3405	977	44	co	co	VERB
inlawrev-3405	977	45	-	-	VERB
inlawrev-3405	977	46	operate	operate	VERB
inlawrev-3405	977	47	with	with	ADP
inlawrev-3405	977	48	tax	tax	NOUN
inlawrev-3405	977	49	authorities	authority	NOUN
inlawrev-3405	977	50	,	,	PUNCT
inlawrev-3405	977	51	and	and	CCONJ
inlawrev-3405	977	52	a	a	DET
inlawrev-3405	977	53	lack	lack	NOUN
inlawrev-3405	977	54	ofcredibility	ofcredibility	NOUN
inlawrev-3405	977	55	oftaxpayer	oftaxpayer	NOUN
inlawrev-3405	977	56	's	's	PART
inlawrev-3405	977	57	testimony	testimony	NOUN
inlawrev-3405	977	58	)	)	PUNCT
inlawrev-3405	977	59	;	;	PUNCT
inlawrev-3405	977	60	bradford	bradford	PROPN
inlawrev-3405	977	61	v.	v.	PROPN
inlawrev-3405	977	62	commissioner	commissioner	PROPN
inlawrev-3405	977	63	,	,	PUNCT
inlawrev-3405	977	64	796	796	NUM
inlawrev-3405	977	65	f.2d	f.2d	ADP
inlawrev-3405	977	66	303	303	NUM
inlawrev-3405	977	67	,	,	PUNCT
inlawrev-3405	977	68	307	307	NUM
inlawrev-3405	977	69	(	(	PUNCT
inlawrev-3405	977	70	9th	9th	ADJ
inlawrev-3405	977	71	cir	cir	NOUN
inlawrev-3405	977	72	.	.	PROPN
inlawrev-3405	977	73	1986	1986	NUM
inlawrev-3405	977	74	)	)	PUNCT
inlawrev-3405	978	1	(	(	PUNCT
inlawrev-3405	978	2	stating	state	VERB
inlawrev-3405	978	3	court	court	NOUN
inlawrev-3405	978	4	may	may	AUX
inlawrev-3405	978	5	infer	infer	VERB
inlawrev-3405	978	6	fraudulent	fraudulent	ADJ
inlawrev-3405	978	7	intent	intent	NOUN
inlawrev-3405	978	8	through	through	ADP
inlawrev-3405	978	9	circumstantial	circumstantial	ADJ
inlawrev-3405	978	10	"	"	PUNCT
inlawrev-3405	978	11	badges	badge	NOUN
inlawrev-3405	978	12	of	of	ADP
inlawrev-3405	978	13	fraud	fraud	NOUN
inlawrev-3405	978	14	"	"	PUNCT
inlawrev-3405	978	15	)	)	PUNCT
inlawrev-3405	978	16	;	;	PUNCT
inlawrev-3405	978	17	toussaint	toussaint	PROPN
inlawrev-3405	978	18	v.	v.	PROPN
inlawrev-3405	978	19	commissioner	commissioner	PROPN
inlawrev-3405	978	20	,	,	PUNCT
inlawrev-3405	978	21	743	743	NUM
inlawrev-3405	978	22	f.2d	f.2d	ADP
inlawrev-3405	978	23	309	309	NUM
inlawrev-3405	978	24	,	,	PUNCT
inlawrev-3405	978	25	312	312	NUM
inlawrev-3405	978	26	(	(	PUNCT
inlawrev-3405	978	27	5th	5th	ADJ
inlawrev-3405	978	28	cir	cir	NOUN
inlawrev-3405	978	29	.	.	PUNCT
inlawrev-3405	978	30	1984	1984	NUM
inlawrev-3405	978	31	)	)	PUNCT
inlawrev-3405	978	32	(	(	PUNCT
inlawrev-3405	978	33	same	same	ADJ
inlawrev-3405	978	34	)	)	PUNCT
inlawrev-3405	978	35	.	.	PUNCT
inlawrev-3405	979	1	193	193	NUM
inlawrev-3405	979	2	.	.	PUNCT
inlawrev-3405	979	3	cf	cf	NOUN
inlawrev-3405	979	4	.	.	PUNCT
inlawrev-3405	979	5	i.r.c	i.r.c	NOUN
inlawrev-3405	979	6	.	.	PUNCT
inlawrev-3405	980	1	§	§	PROPN
inlawrev-3405	980	2	7422(c	7422(c	NUM
inlawrev-3405	980	3	)	)	PUNCT
inlawrev-3405	980	4	(	(	PUNCT
inlawrev-3405	980	5	when	when	SCONJ
inlawrev-3405	980	6	res	re	NOUN
inlawrev-3405	980	7	judicata	judicata	PROPN
inlawrev-3405	980	8	applies	apply	VERB
inlawrev-3405	980	9	,	,	PUNCT
inlawrev-3405	980	10	the	the	DET
inlawrev-3405	980	11	"	"	PUNCT
inlawrev-3405	980	12	identical	identical	ADJ
inlawrev-3405	980	13	party	party	NOUN
inlawrev-3405	980	14	test	test	NOUN
inlawrev-3405	980	15	"	"	PUNCT
inlawrev-3405	980	16	is	be	AUX
inlawrev-3405	980	17	satisfied	satisfied	ADJ
inlawrev-3405	980	18	even	even	ADV
inlawrev-3405	980	19	though	though	SCONJ
inlawrev-3405	980	20	department	department	NOUN
inlawrev-3405	980	21	ofjustice	ofjustice	NOUN
inlawrev-3405	980	22	prosecuted	prosecute	VERB
inlawrev-3405	980	23	criminal	criminal	ADJ
inlawrev-3405	980	24	case	case	NOUN
inlawrev-3405	980	25	and	and	CCONJ
inlawrev-3405	980	26	department	department	NOUN
inlawrev-3405	980	27	oftreasury	oftreasury	NOUN
inlawrev-3405	980	28	tries	try	VERB
inlawrev-3405	980	29	civil	civil	ADJ
inlawrev-3405	980	30	fraud	fraud	NOUN
inlawrev-3405	980	31	case	case	NOUN
inlawrev-3405	980	32	)	)	PUNCT
inlawrev-3405	980	33	;	;	PUNCT
inlawrev-3405	980	34	the	the	DET
inlawrev-3405	980	35	same	same	ADJ
inlawrev-3405	980	36	rule	rule	NOUN
inlawrev-3405	980	37	should	should	AUX
inlawrev-3405	980	38	apply	apply	VERB
inlawrev-3405	980	39	to	to	ADP
inlawrev-3405	980	40	collateral	collateral	ADJ
inlawrev-3405	980	41	estoppel	estoppel	NOUN
inlawrev-3405	980	42	because	because	SCONJ
inlawrev-3405	980	43	both	both	PRON
inlawrev-3405	980	44	are	be	AUX
inlawrev-3405	980	45	grounded	ground	VERB
inlawrev-3405	980	46	on	on	ADP
inlawrev-3405	980	47	the	the	DET
inlawrev-3405	980	48	samejuridical	samejuridical	ADJ
inlawrev-3405	980	49	purpose	purpose	NOUN
inlawrev-3405	980	50	.	.	PUNCT
inlawrev-3405	981	1	see	see	VERB
inlawrev-3405	981	2	also	also	ADV
inlawrev-3405	981	3	tait	tait	PROPN
inlawrev-3405	981	4	v.	v.	ADP
inlawrev-3405	981	5	western	western	PROPN
inlawrev-3405	981	6	md	md	PROPN
inlawrev-3405	981	7	.	.	PUNCT
inlawrev-3405	982	1	ry	ry	PROPN
inlawrev-3405	982	2	.	.	PROPN
inlawrev-3405	982	3	co.	co.	PROPN
inlawrev-3405	982	4	,	,	PUNCT
inlawrev-3405	982	5	289	289	NUM
inlawrev-3405	982	6	u.s	u.s	PROPN
inlawrev-3405	982	7	.	.	PROPN
inlawrev-3405	982	8	620	620	NUM
inlawrev-3405	982	9	,	,	PUNCT
inlawrev-3405	982	10	627	627	NUM
inlawrev-3405	982	11	(	(	PUNCT
inlawrev-3405	982	12	1	1	NUM
inlawrev-3405	982	13	933	933	NUM
inlawrev-3405	982	14	)	)	PUNCT
inlawrev-3405	982	15	(	(	PUNCT
inlawrev-3405	982	16	"	"	PUNCT
inlawrev-3405	982	17	[	[	X
inlawrev-3405	982	18	wjhere	wjhere	NOUN
inlawrev-3405	982	19	a	a	DET
inlawrev-3405	982	20	question	question	NOUN
inlawrev-3405	982	21	has	have	AUX
inlawrev-3405	982	22	been	be	AUX
inlawrev-3405	982	23	adjudged	adjudge	VERB
inlawrev-3405	982	24	as	as	ADP
inlawrev-3405	982	25	between	between	ADP
inlawrev-3405	982	26	a	a	DET
inlawrev-3405	982	27	taxpayer	taxpayer	NOUN
inlawrev-3405	982	28	and	and	CCONJ
inlawrev-3405	982	29	thie	thie	PROPN
inlawrev-3405	982	30	government	government	NOUN
inlawrev-3405	982	31	or	or	CCONJ
inlawrev-3405	982	32	its	its	PRON
inlawrev-3405	982	33	official	official	ADJ
inlawrev-3405	982	34	agent	agent	NOUN
inlawrev-3405	982	35	.	.	PUNCT
inlawrev-3405	982	36	.	.	PUNCT
inlawrev-3405	982	37	.	.	PUNCT
inlawrev-3405	983	1	the	the	DET
inlawrev-3405	983	2	collector	collector	NOUN
inlawrev-3405	983	3	,	,	PUNCT
inlawrev-3405	983	4	being	be	AUX
inlawrev-3405	983	5	an	an	DET
inlawrev-3405	983	6	official	official	ADJ
inlawrev-3405	983	7	inferior	inferior	ADJ
inlawrev-3405	983	8	in	in	ADP
inlawrev-3405	983	9	authority	authority	NOUN
inlawrev-3405	983	10	,	,	PUNCT
inlawrev-3405	983	11	and	and	CCONJ
inlawrev-3405	983	12	acting	act	VERB
inlawrev-3405	983	13	under	under	ADP
inlawrev-3405	983	14	them	they	PRON
inlawrev-3405	983	15	,	,	PUNCT
inlawrev-3405	983	16	is	be	AUX
inlawrev-3405	983	17	in	in	ADP
inlawrev-3405	983	18	such	such	ADJ
inlawrev-3405	983	19	privity	privity	NOUN
inlawrev-3405	983	20	with	with	ADP
inlawrev-3405	983	21	them	they	PRON
inlawrev-3405	983	22	that	that	SCONJ
inlawrev-3405	983	23	he	he	PRON
inlawrev-3405	983	24	is	be	AUX
inlawrev-3405	983	25	estopped	estop	VERB
inlawrev-3405	983	26	by	by	ADP
inlawrev-3405	983	27	the	the	DET
inlawrev-3405	983	28	judgment	judgment	NOUN
inlawrev-3405	983	29	.	.	PUNCT
inlawrev-3405	983	30	"	"	PUNCT
inlawrev-3405	983	31	)	)	PUNCT
inlawrev-3405	983	32	.	.	PUNCT
inlawrev-3405	984	1	194	194	NUM
inlawrev-3405	984	2	.	.	PUNCT
inlawrev-3405	985	1	see	see	VERB
inlawrev-3405	985	2	,	,	PUNCT
inlawrev-3405	985	3	e.g	e.g	PROPN
inlawrev-3405	985	4	..	..	X
inlawrev-3405	985	5	brown	brown	PROPN
inlawrev-3405	986	1	v.	v.	PROPN
inlawrev-3405	986	2	commissioner	commissioner	PROPN
inlawrev-3405	986	3	,	,	PUNCT
inlawrev-3405	986	4	42	42	NUM
inlawrev-3405	986	5	t.c.m	t.c.m	NOUN
inlawrev-3405	986	6	.	.	PUNCT
inlawrev-3405	987	1	(	(	PUNCT
inlawrev-3405	987	2	cch	cch	NOUN
inlawrev-3405	987	3	)	)	PUNCT
inlawrev-3405	987	4	579	579	NUM
inlawrev-3405	987	5	(	(	PUNCT
inlawrev-3405	987	6	1981	1981	NUM
inlawrev-3405	987	7	)	)	PUNCT
inlawrev-3405	987	8	(	(	PUNCT
inlawrev-3405	987	9	granting	grant	VERB
inlawrev-3405	987	10	summary	summary	NOUN
inlawrev-3405	987	11	judgment	judgment	NOUN
inlawrev-3405	987	12	to	to	ADP
inlawrev-3405	987	13	service	service	NOUN
inlawrev-3405	987	14	after	after	ADP
inlawrev-3405	987	15	criminal	criminal	ADJ
inlawrev-3405	987	16	conviction	conviction	NOUN
inlawrev-3405	987	17	for	for	ADP
inlawrev-3405	987	18	false	false	ADJ
inlawrev-3405	987	19	filing	filing	NOUN
inlawrev-3405	987	20	on	on	ADP
inlawrev-3405	987	21	subsequent	subsequent	ADJ
inlawrev-3405	987	22	assertion	assertion	NOUN
inlawrev-3405	987	23	of	of	ADP
inlawrev-3405	987	24	civil	civil	ADJ
inlawrev-3405	987	25	fraud	fraud	NOUN
inlawrev-3405	987	26	penalty	penalty	NOUN
inlawrev-3405	987	27	[	[	X
inlawrev-3405	987	28	note	note	VERB
inlawrev-3405	987	29	that	that	SCONJ
inlawrev-3405	987	30	this	this	DET
inlawrev-3405	987	31	case	case	NOUN
inlawrev-3405	987	32	preceded	precede	VERB
inlawrev-3405	987	33	wright	wright	PROPN
inlawrev-3405	987	34	,	,	PUNCT
inlawrev-3405	987	35	discussed	discuss	VERB
inlawrev-3405	987	36	infra	infra	NOUN
inlawrev-3405	987	37	notes	note	VERB
inlawrev-3405	987	38	201	201	NUM
inlawrev-3405	987	39	-	-	SYM
inlawrev-3405	987	40	06	06	NUM
inlawrev-3405	987	41	,	,	PUNCT
inlawrev-3405	987	42	granting	grant	VERB
inlawrev-3405	987	43	only	only	ADV
inlawrev-3405	987	44	partial	partial	ADJ
inlawrev-3405	987	45	collateral	collateral	NOUN
inlawrev-3405	987	46	estoppel	estoppel	NOUN
inlawrev-3405	987	47	]	]	X
inlawrev-3405	987	48	)	)	PUNCT
inlawrev-3405	987	49	;	;	PUNCT
inlawrev-3405	987	50	rodney	rodney	PROPN
inlawrev-3405	987	51	v.	v.	PROPN
inlawrev-3405	987	52	commissioner	commissioner	PROPN
inlawrev-3405	987	53	,	,	PUNCT
inlawrev-3405	987	54	53	53	NUM
inlawrev-3405	987	55	t.c	t.c	PROPN
inlawrev-3405	987	56	.	.	PROPN
inlawrev-3405	987	57	287	287	NUM
inlawrev-3405	987	58	,	,	PUNCT
inlawrev-3405	987	59	306	306	NUM
inlawrev-3405	987	60	(	(	PUNCT
inlawrev-3405	987	61	1969	1969	NUM
inlawrev-3405	987	62	)	)	PUNCT
inlawrev-3405	987	63	(	(	PUNCT
inlawrev-3405	987	64	holding	hold	VERB
inlawrev-3405	987	65	taxpayer	taxpayer	NOUN
inlawrev-3405	987	66	's	's	PART
inlawrev-3405	987	67	prior	prior	ADJ
inlawrev-3405	987	68	conviction	conviction	NOUN
inlawrev-3405	987	69	on	on	ADP
inlawrev-3405	987	70	criminal	criminal	ADJ
inlawrev-3405	987	71	tax	tax	NOUN
inlawrev-3405	987	72	fraud	fraud	NOUN
inlawrev-3405	987	73	estops	estop	VERB
inlawrev-3405	987	74	him	he	PRON
inlawrev-3405	987	75	from	from	ADP
inlawrev-3405	987	76	denying	deny	VERB
inlawrev-3405	987	77	civil	civil	ADJ
inlawrev-3405	987	78	tax	tax	NOUN
inlawrev-3405	987	79	fraud	fraud	NOUN
inlawrev-3405	987	80	for	for	ADP
inlawrev-3405	987	81	same	same	ADJ
inlawrev-3405	987	82	year	year	NOUN
inlawrev-3405	987	83	;	;	PUNCT
inlawrev-3405	987	84	however	however	ADV
inlawrev-3405	987	85	,	,	PUNCT
inlawrev-3405	987	86	spouse	spouse	NOUN
inlawrev-3405	987	87	of	of	ADP
inlawrev-3405	987	88	criminal	criminal	NOUN
inlawrev-3405	987	89	is	be	AUX
inlawrev-3405	987	90	not	not	PART
inlawrev-3405	987	91	estopped	estop	VERB
inlawrev-3405	987	92	by	by	ADP
inlawrev-3405	987	93	his	his	PRON
inlawrev-3405	987	94	conviction	conviction	NOUN
inlawrev-3405	987	95	)	)	PUNCT
inlawrev-3405	987	96	.	.	PUNCT
inlawrev-3405	988	1	1	1	NUM
inlawrev-3405	988	2	95	95	NUM
inlawrev-3405	988	3	.	.	PUNCT
inlawrev-3405	989	1	see	see	VERB
inlawrev-3405	989	2	montana	montana	PROPN
inlawrev-3405	989	3	v.	v.	PROPN
inlawrev-3405	989	4	united	united	PROPN
inlawrev-3405	989	5	states	states	PROPN
inlawrev-3405	989	6	,	,	PUNCT
inlawrev-3405	989	7	440	440	NUM
inlawrev-3405	989	8	u.s	u.s	PROPN
inlawrev-3405	989	9	.	.	PROPN
inlawrev-3405	989	10	1	1	NUM
inlawrev-3405	989	11	47	47	NUM
inlawrev-3405	989	12	,	,	PUNCT
inlawrev-3405	989	13	1	1	NUM
inlawrev-3405	989	14	53	53	NUM
inlawrev-3405	989	15	(	(	PUNCT
inlawrev-3405	989	16	1	1	NUM
inlawrev-3405	989	17	979	979	NUM
inlawrev-3405	989	18	)	)	PUNCT
inlawrev-3405	989	19	(	(	PUNCT
inlawrev-3405	989	20	requiring	require	VERB
inlawrev-3405	989	21	controverted	controvert	VERB
inlawrev-3405	989	22	issue	issue	NOUN
inlawrev-3405	989	23	to	to	PART
inlawrev-3405	989	24	be	be	AUX
inlawrev-3405	989	25	"	"	PUNCT
inlawrev-3405	989	26	actually	actually	ADV
inlawrev-3405	989	27	and	and	CCONJ
inlawrev-3405	989	28	necessarily	necessarily	ADV
inlawrev-3405	989	29	determined	determine	VERB
inlawrev-3405	989	30	"	"	PUNCT
inlawrev-3405	989	31	in	in	ADP
inlawrev-3405	989	32	prior	prior	ADJ
inlawrev-3405	989	33	case	case	NOUN
inlawrev-3405	989	34	before	before	SCONJ
inlawrev-3405	989	35	collateral	collateral	ADJ
inlawrev-3405	989	36	estoppel	estoppel	NOUN
inlawrev-3405	989	37	doctrine	doctrine	NOUN
inlawrev-3405	989	38	can	can	AUX
inlawrev-3405	989	39	apply	apply	VERB
inlawrev-3405	989	40	)	)	PUNCT
inlawrev-3405	989	41	;	;	PUNCT
inlawrev-3405	989	42	fitzpatrick	fitzpatrick	PROPN
inlawrev-3405	989	43	v.	v.	PROPN
inlawrev-3405	989	44	commissioner	commissioner	PROPN
inlawrev-3405	989	45	,	,	PUNCT
inlawrev-3405	989	46	70	70	NUM
inlawrev-3405	989	47	t.c.m	t.c.m	NOUN
inlawrev-3405	989	48	.	.	PUNCT
inlawrev-3405	990	1	(	(	PUNCT
inlawrev-3405	990	2	cch	cch	NOUN
inlawrev-3405	990	3	)	)	PUNCT
inlawrev-3405	990	4	1357	1357	NUM
inlawrev-3405	990	5	,	,	PUNCT
inlawrev-3405	990	6	1359	1359	NUM
inlawrev-3405	990	7	(	(	PUNCT
inlawrev-3405	990	8	1995	1995	NUM
inlawrev-3405	990	9	)	)	PUNCT
inlawrev-3405	990	10	(	(	PUNCT
inlawrev-3405	990	11	stating	state	VERB
inlawrev-3405	990	12	that	that	SCONJ
inlawrev-3405	990	13	closing	closing	NOUN
inlawrev-3405	990	14	letter	letter	NOUN
inlawrev-3405	990	15	from	from	ADP
inlawrev-3405	990	16	the	the	DET
inlawrev-3405	990	17	service	service	NOUN
inlawrev-3405	990	18	is	be	AUX
inlawrev-3405	990	19	not	not	PART
inlawrev-3405	990	20	a	a	DET
inlawrev-3405	990	21	judicial	judicial	ADJ
inlawrev-3405	990	22	determination	determination	NOUN
inlawrev-3405	990	23	and	and	CCONJ
inlawrev-3405	990	24	therefore	therefore	ADV
inlawrev-3405	990	25	can	can	AUX
inlawrev-3405	990	26	not	not	PART
inlawrev-3405	990	27	generate	generate	VERB
inlawrev-3405	990	28	collateral	collateral	ADJ
inlawrev-3405	990	29	estoppel	estoppel	NOUN
inlawrev-3405	990	30	)	)	PUNCT
inlawrev-3405	990	31	.	.	PUNCT
inlawrev-3405	991	1	2000	2000	NUM
inlawrev-3405	991	2	]	]	PUNCT
inlawrev-3405	991	3	critique	critique	NOUN
inlawrev-3405	991	4	of	of	ADP
inlawrev-3405	991	5	the	the	DET
inlawrev-3405	991	6	irs	irs	PROPN
inlawrev-3405	991	7	551	551	NUM
inlawrev-3405	991	8	a.	a.	NOUN
inlawrev-3405	991	9	ifthe	ifthe	PROPN
inlawrev-3405	991	10	taxpayer	taxpayer	PROPN
inlawrev-3405	991	11	has	have	AUX
inlawrev-3405	991	12	been	be	AUX
inlawrev-3405	991	13	convicted	convict	VERB
inlawrev-3405	991	14	ofcriminal	ofcriminal	ADJ
inlawrev-3405	991	15	tax	tax	NOUN
inlawrev-3405	991	16	fraud	fraud	NOUN
inlawrev-3405	991	17	collateral	collateral	PROPN
inlawrev-3405	991	18	estoppel	estoppel	NOUN
inlawrev-3405	991	19	prevents	prevent	VERB
inlawrev-3405	991	20	a	a	DET
inlawrev-3405	991	21	petitioner	petitioner	NOUN
inlawrev-3405	991	22	from	from	ADP
inlawrev-3405	991	23	relitigating	relitigate	VERB
inlawrev-3405	991	24	any	any	DET
inlawrev-3405	991	25	ofthe	ofthe	ADJ
inlawrev-3405	991	26	elements	element	NOUN
inlawrev-3405	991	27	of	of	ADP
inlawrev-3405	991	28	fraud	fraud	NOUN
inlawrev-3405	991	29	because	because	SCONJ
inlawrev-3405	991	30	the	the	DET
inlawrev-3405	991	31	elements	element	NOUN
inlawrev-3405	991	32	of	of	ADP
inlawrev-3405	991	33	criminal	criminal	ADJ
inlawrev-3405	991	34	tax	tax	NOUN
inlawrev-3405	991	35	fraud	fraud	NOUN
inlawrev-3405	991	36	and	and	CCONJ
inlawrev-3405	991	37	civil	civil	ADJ
inlawrev-3405	991	38	tax	tax	NOUN
inlawrev-3405	991	39	fraud	fraud	NOUN
inlawrev-3405	991	40	are	be	AUX
inlawrev-3405	991	41	identical	identical	ADJ
inlawrev-3405	991	42	.	.	PUNCT
inlawrev-3405	991	43	'	'	PUNCT
inlawrev-3405	991	44	^^	^^	PUNCT
inlawrev-3405	991	45	because	because	SCONJ
inlawrev-3405	991	46	fraud	fraud	NOUN
inlawrev-3405	991	47	had	have	VERB
inlawrev-3405	991	48	to	to	PART
inlawrev-3405	991	49	have	have	AUX
inlawrev-3405	991	50	been	be	AUX
inlawrev-3405	991	51	proven	prove	VERB
inlawrev-3405	991	52	beyond	beyond	ADP
inlawrev-3405	991	53	a	a	DET
inlawrev-3405	991	54	reasonable	reasonable	ADJ
inlawrev-3405	991	55	doubt	doubt	NOUN
inlawrev-3405	991	56	in	in	ADP
inlawrev-3405	991	57	the	the	DET
inlawrev-3405	991	58	criminal	criminal	ADJ
inlawrev-3405	991	59	trial	trial	NOUN
inlawrev-3405	991	60	,	,	PUNCT
inlawrev-3405	991	61	a	a	DET
inlawrev-3405	991	62	fortiori	fortiori	X
inlawrev-3405	991	63	the	the	DET
inlawrev-3405	991	64	lesser	less	ADJ
inlawrev-3405	991	65	standard	standard	NOUN
inlawrev-3405	991	66	of	of	ADP
inlawrev-3405	991	67	clear	clear	ADJ
inlawrev-3405	991	68	and	and	CCONJ
inlawrev-3405	991	69	convincing	convincing	ADJ
inlawrev-3405	991	70	evidence	evidence	NOUN
inlawrev-3405	991	71	is	be	AUX
inlawrev-3405	991	72	satisfied	satisfied	ADJ
inlawrev-3405	991	73	.	.	PUNCT
inlawrev-3405	992	1	in	in	ADP
inlawrev-3405	992	2	the	the	DET
inlawrev-3405	992	3	subsequent	subsequent	ADJ
inlawrev-3405	992	4	civil	civil	ADJ
inlawrev-3405	992	5	fraud	fraud	NOUN
inlawrev-3405	992	6	case	case	NOUN
inlawrev-3405	992	7	,	,	PUNCT
inlawrev-3405	992	8	the	the	DET
inlawrev-3405	992	9	service	service	NOUN
inlawrev-3405	992	10	has	have	AUX
inlawrev-3405	992	11	automatically	automatically	ADV
inlawrev-3405	992	12	carried	carry	VERB
inlawrev-3405	992	13	its	its	PRON
inlawrev-3405	992	14	burden	burden	NOUN
inlawrev-3405	992	15	of	of	ADP
inlawrev-3405	992	16	proving	prove	VERB
inlawrev-3405	992	17	fraud	fraud	NOUN
inlawrev-3405	992	18	by	by	ADP
inlawrev-3405	992	19	a	a	DET
inlawrev-3405	992	20	complete	complete	ADJ
inlawrev-3405	992	21	collateral	collateral	ADJ
inlawrev-3405	992	22	estoppel	estoppel	NOUN
inlawrev-3405	992	23	from	from	ADP
inlawrev-3405	992	24	the	the	DET
inlawrev-3405	992	25	prior	prior	ADJ
inlawrev-3405	992	26	criminal	criminal	ADJ
inlawrev-3405	992	27	case	case	NOUN
inlawrev-3405	992	28	.	.	PUNCT
inlawrev-3405	993	1	therefore	therefore	ADV
inlawrev-3405	993	2	,	,	PUNCT
inlawrev-3405	993	3	the	the	DET
inlawrev-3405	993	4	tax	tax	NOUN
inlawrev-3405	993	5	court	court	NOUN
inlawrev-3405	993	6	must	must	AUX
inlawrev-3405	993	7	merely	merely	ADV
inlawrev-3405	993	8	determine	determine	VERB
inlawrev-3405	993	9	the	the	DET
inlawrev-3405	993	10	amount	amount	NOUN
inlawrev-3405	993	11	of	of	ADP
inlawrev-3405	993	12	the	the	DET
inlawrev-3405	993	13	deficiency	deficiency	NOUN
inlawrev-3405	993	14	for	for	ADP
inlawrev-3405	993	15	each	each	DET
inlawrev-3405	993	16	petitioner	petitioner	NOUN
inlawrev-3405	993	17	.	.	PUNCT
inlawrev-3405	994	1	^^^	^^^	PROPN
inlawrev-3405	994	2	b.	b.	PROPN
inlawrev-3405	994	3	ifthe	ifthe	PROPN
inlawrev-3405	994	4	taxpayer	taxpayer	PROPN
inlawrev-3405	994	5	has	have	AUX
inlawrev-3405	994	6	been	be	AUX
inlawrev-3405	994	7	convicted	convict	VERB
inlawrev-3405	994	8	of	of	ADP
inlawrev-3405	994	9	willfully	willfully	ADV
inlawrev-3405	994	10	filing	file	VERB
inlawrev-3405	994	11	a	a	DET
inlawrev-3405	994	12	false	false	ADJ
inlawrev-3405	994	13	tax	tax	NOUN
inlawrev-3405	994	14	return	return	NOUN
inlawrev-3405	994	15	"	"	PUNCT
inlawrev-3405	994	16	willfully	willfully	ADV
inlawrev-3405	994	17	"	"	PUNCT
inlawrev-3405	994	18	has	have	AUX
inlawrev-3405	994	19	the	the	DET
inlawrev-3405	994	20	same	same	ADJ
inlawrev-3405	994	21	meaning	meaning	NOUN
inlawrev-3405	994	22	for	for	ADP
inlawrev-3405	994	23	filing	file	VERB
inlawrev-3405	994	24	a	a	DET
inlawrev-3405	994	25	false	false	ADJ
inlawrev-3405	994	26	return	return	NOUN
inlawrev-3405	994	27	as	as	ADP
inlawrev-3405	994	28	for	for	ADP
inlawrev-3405	994	29	fraud	fraud	NOUN
inlawrev-3405	994	30	.	.	PUNCT
inlawrev-3405	995	1	^^^	^^^	PUNCT
inlawrev-3405	995	2	196	196	NUM
inlawrev-3405	995	3	.	.	PUNCT
inlawrev-3405	996	1	see	see	VERB
inlawrev-3405	996	2	gray	gray	ADJ
inlawrev-3405	996	3	v.	v.	ADP
inlawrev-3405	996	4	commissioner	commissioner	NOUN
inlawrev-3405	996	5	,	,	PUNCT
inlawrev-3405	996	6	708	708	NUM
inlawrev-3405	996	7	f.2d	f.2d	NUM
inlawrev-3405	996	8	243	243	NUM
inlawrev-3405	996	9	,	,	PUNCT
inlawrev-3405	996	10	246	246	NUM
inlawrev-3405	996	11	(	(	PUNCT
inlawrev-3405	996	12	6th	6th	ADJ
inlawrev-3405	996	13	cir	cir	NOUN
inlawrev-3405	996	14	.	.	PROPN
inlawrev-3405	996	15	1983	1983	NUM
inlawrev-3405	996	16	)	)	PUNCT
inlawrev-3405	996	17	(	(	PUNCT
inlawrev-3405	996	18	"	"	PUNCT
inlawrev-3405	996	19	the	the	DET
inlawrev-3405	996	20	elements	element	NOUN
inlawrev-3405	996	21	of	of	ADP
inlawrev-3405	996	22	criminal	criminal	ADJ
inlawrev-3405	996	23	tax	tax	NOUN
inlawrev-3405	996	24	evasion	evasion	NOUN
inlawrev-3405	996	25	and	and	CCONJ
inlawrev-3405	996	26	civil	civil	ADJ
inlawrev-3405	996	27	tax	tax	NOUN
inlawrev-3405	996	28	fraud	fraud	NOUN
inlawrev-3405	996	29	are	be	AUX
inlawrev-3405	996	30	identical	identical	ADJ
inlawrev-3405	996	31	.	.	PUNCT
inlawrev-3405	996	32	"	"	PUNCT
inlawrev-3405	996	33	)	)	PUNCT
inlawrev-3405	996	34	;	;	PUNCT
inlawrev-3405	996	35	hicks	hicks	PROPN
inlawrev-3405	996	36	co.	co.	PROPN
inlawrev-3405	996	37	v.	v.	PROPN
inlawrev-3405	996	38	commissioner	commissioner	PROPN
inlawrev-3405	996	39	,	,	PUNCT
inlawrev-3405	996	40	470	470	NUM
inlawrev-3405	996	41	f.2d	f.2d	ADP
inlawrev-3405	996	42	87	87	NUM
inlawrev-3405	996	43	,	,	PUNCT
inlawrev-3405	996	44	90	90	NUM
inlawrev-3405	996	45	(	(	PUNCT
inlawrev-3405	996	46	1st	1st	ADJ
inlawrev-3405	996	47	cir	cir	NOUN
inlawrev-3405	996	48	.	.	PROPN
inlawrev-3405	996	49	1972	1972	NUM
inlawrev-3405	996	50	)	)	PUNCT
inlawrev-3405	996	51	(	(	PUNCT
inlawrev-3405	996	52	same	same	ADJ
inlawrev-3405	996	53	)	)	PUNCT
inlawrev-3405	996	54	;	;	PUNCT
inlawrev-3405	996	55	moore	moore	PROPN
inlawrev-3405	996	56	v.	v.	PROPN
inlawrev-3405	996	57	united	united	PROPN
inlawrev-3405	996	58	states	states	PROPN
inlawrev-3405	996	59	,	,	PUNCT
inlawrev-3405	996	60	360	360	NUM
inlawrev-3405	996	61	f.2d	f.2d	ADP
inlawrev-3405	996	62	353	353	NUM
inlawrev-3405	996	63	,	,	PUNCT
inlawrev-3405	996	64	356	356	NUM
inlawrev-3405	996	65	(	(	PUNCT
inlawrev-3405	996	66	4th	4th	ADJ
inlawrev-3405	996	67	cir	cir	NOUN
inlawrev-3405	996	68	.	.	PUNCT
inlawrev-3405	996	69	1965	1965	NUM
inlawrev-3405	996	70	)	)	PUNCT
inlawrev-3405	996	71	,	,	PUNCT
inlawrev-3405	996	72	cert	cert	NOUN
inlawrev-3405	996	73	,	,	PUNCT
inlawrev-3405	996	74	denied	deny	VERB
inlawrev-3405	996	75	,	,	PUNCT
inlawrev-3405	996	76	385	385	NUM
inlawrev-3405	996	77	u.s	u.s	PROPN
inlawrev-3405	996	78	.	.	PROPN
inlawrev-3405	996	79	1001	1001	NUM
inlawrev-3405	996	80	(	(	PUNCT
inlawrev-3405	996	81	1967	1967	NUM
inlawrev-3405	996	82	)	)	PUNCT
inlawrev-3405	996	83	(	(	PUNCT
inlawrev-3405	996	84	recognizing	recognize	VERB
inlawrev-3405	996	85	that	that	SCONJ
inlawrev-3405	996	86	criminal	criminal	ADJ
inlawrev-3405	996	87	tax	tax	NOUN
inlawrev-3405	996	88	evasion	evasion	NOUN
inlawrev-3405	996	89	conviction	conviction	NOUN
inlawrev-3405	996	90	necessarily	necessarily	ADV
inlawrev-3405	996	91	involves	involve	VERB
inlawrev-3405	996	92	same	same	ADJ
inlawrev-3405	996	93	ultimate	ultimate	ADJ
inlawrev-3405	996	94	factual	factual	ADJ
inlawrev-3405	996	95	determinations	determination	NOUN
inlawrev-3405	996	96	needed	need	VERB
inlawrev-3405	996	97	for	for	ADP
inlawrev-3405	996	98	finding	finding	NOUN
inlawrev-3405	996	99	of	of	ADP
inlawrev-3405	996	100	fraud	fraud	NOUN
inlawrev-3405	996	101	under	under	ADP
inlawrev-3405	996	102	i.r.c	i.r.c	NOUN
inlawrev-3405	996	103	.	.	PUNCT
inlawrev-3405	997	1	§	§	PROPN
inlawrev-3405	997	2	6653	6653	NUM
inlawrev-3405	997	3	(	(	PUNCT
inlawrev-3405	997	4	b	b	NOUN
inlawrev-3405	997	5	)	)	PUNCT
inlawrev-3405	997	6	)	)	PUNCT
inlawrev-3405	997	7	;	;	PUNCT
inlawrev-3405	997	8	amos	amos	PROPN
inlawrev-3405	997	9	v.	v.	PROPN
inlawrev-3405	997	10	commissioner	commissioner	PROPN
inlawrev-3405	997	11	,	,	PUNCT
inlawrev-3405	997	12	360	360	NUM
inlawrev-3405	997	13	f.2d	f.2d	ADP
inlawrev-3405	997	14	248	248	NUM
inlawrev-3405	997	15	(	(	PUNCT
inlawrev-3405	997	16	4th	4th	ADJ
inlawrev-3405	997	17	cir	cir	NOUN
inlawrev-3405	997	18	.	.	PUNCT
inlawrev-3405	997	19	1965	1965	NUM
inlawrev-3405	997	20	)	)	PUNCT
inlawrev-3405	997	21	(	(	PUNCT
inlawrev-3405	997	22	same	same	ADJ
inlawrev-3405	997	23	)	)	PUNCT
inlawrev-3405	997	24	.	.	PUNCT
inlawrev-3405	998	1	although	although	SCONJ
inlawrev-3405	998	2	these	these	DET
inlawrev-3405	998	3	cases	case	NOUN
inlawrev-3405	998	4	were	be	AUX
inlawrev-3405	998	5	decided	decide	VERB
inlawrev-3405	998	6	under	under	ADP
inlawrev-3405	998	7	i.r.c	i.r.c	NOUN
inlawrev-3405	998	8	.	.	PUNCT
inlawrev-3405	999	1	§	§	PROPN
inlawrev-3405	999	2	6653	6653	NUM
inlawrev-3405	999	3	(	(	PUNCT
inlawrev-3405	999	4	repealed	repeal	VERB
inlawrev-3405	999	5	in	in	ADP
inlawrev-3405	999	6	1989	1989	NUM
inlawrev-3405	999	7	)	)	PUNCT
inlawrev-3405	999	8	,	,	PUNCT
inlawrev-3405	999	9	the	the	DET
inlawrev-3405	999	10	definition	definition	NOUN
inlawrev-3405	999	11	offraud	offraud	NOUN
inlawrev-3405	999	12	was	be	AUX
inlawrev-3405	999	13	not	not	PART
inlawrev-3405	999	14	changed	change	VERB
inlawrev-3405	999	15	for	for	ADP
inlawrev-3405	999	16	i.r.c	i.r.c	NOUN
inlawrev-3405	999	17	.	.	PUNCT
inlawrev-3405	1000	1	§	§	PROPN
inlawrev-3405	1000	2	6663	6663	NUM
inlawrev-3405	1000	3	(	(	PUNCT
inlawrev-3405	1000	4	added	add	VERB
inlawrev-3405	1000	5	in	in	ADP
inlawrev-3405	1000	6	1989	1989	NUM
inlawrev-3405	1000	7	)	)	PUNCT
inlawrev-3405	1000	8	.	.	PUNCT
inlawrev-3405	1001	1	1	1	NUM
inlawrev-3405	1001	2	97	97	NUM
inlawrev-3405	1001	3	.	.	PUNCT
inlawrev-3405	1002	1	see	see	VERB
inlawrev-3405	1002	2	gray	gray	ADJ
inlawrev-3405	1002	3	,	,	PUNCT
inlawrev-3405	1002	4	708	708	NUM
inlawrev-3405	1002	5	f.2d	f.2d	X
inlawrev-3405	1002	6	at	at	ADP
inlawrev-3405	1002	7	250	250	NUM
inlawrev-3405	1002	8	(	(	PUNCT
inlawrev-3405	1002	9	stating	state	VERB
inlawrev-3405	1002	10	that	that	SCONJ
inlawrev-3405	1002	11	a	a	DET
inlawrev-3405	1002	12	guilty	guilty	ADJ
inlawrev-3405	1002	13	plea	plea	NOUN
inlawrev-3405	1002	14	has	have	AUX
inlawrev-3405	1002	15	given	give	VERB
inlawrev-3405	1002	16	taxpayer	taxpayer	NOUN
inlawrev-3405	1002	17	his	his	PRON
inlawrev-3405	1002	18	day	day	NOUN
inlawrev-3405	1002	19	in	in	ADP
inlawrev-3405	1002	20	court	court	NOUN
inlawrev-3405	1002	21	,	,	PUNCT
inlawrev-3405	1002	22	and	and	CCONJ
inlawrev-3405	1002	23	acts	act	VERB
inlawrev-3405	1002	24	as	as	ADP
inlawrev-3405	1002	25	complete	complete	ADJ
inlawrev-3405	1002	26	collateral	collateral	ADJ
inlawrev-3405	1002	27	estoppel	estoppel	NOUN
inlawrev-3405	1002	28	)	)	PUNCT
inlawrev-3405	1002	29	.	.	PUNCT
inlawrev-3405	1003	1	but	but	CCONJ
inlawrev-3405	1003	2	see	see	VERB
inlawrev-3405	1003	3	i	i	PRON
inlawrev-3405	1003	4	d.	d.	PROPN
inlawrev-3405	1003	5	at	at	ADP
inlawrev-3405	1003	6	247	247	NUM
inlawrev-3405	1003	7	(	(	PUNCT
inlawrev-3405	1003	8	dissent	dissent	NOUN
inlawrev-3405	1003	9	,	,	PUNCT
inlawrev-3405	1003	10	stating	state	VERB
inlawrev-3405	1003	11	that	that	SCONJ
inlawrev-3405	1003	12	there	there	PRON
inlawrev-3405	1003	13	are	be	VERB
inlawrev-3405	1003	14	other	other	ADJ
inlawrev-3405	1003	15	reasons	reason	NOUN
inlawrev-3405	1003	16	for	for	ADP
inlawrev-3405	1003	17	a	a	DET
inlawrev-3405	1003	18	guilty	guilty	ADJ
inlawrev-3405	1003	19	plea	plea	NOUN
inlawrev-3405	1003	20	,	,	PUNCT
inlawrev-3405	1003	21	not	not	PART
inlawrev-3405	1003	22	every	every	DET
inlawrev-3405	1003	23	fact	fact	NOUN
inlawrev-3405	1003	24	has	have	AUX
inlawrev-3405	1003	25	been	be	AUX
inlawrev-3405	1003	26	determined	determine	VERB
inlawrev-3405	1003	27	,	,	PUNCT
inlawrev-3405	1003	28	and	and	CCONJ
inlawrev-3405	1003	29	taxpayer	taxpayer	NOUN
inlawrev-3405	1003	30	had	have	AUX
inlawrev-3405	1003	31	not	not	PART
inlawrev-3405	1003	32	been	be	AUX
inlawrev-3405	1003	33	warned	warn	VERB
inlawrev-3405	1003	34	of	of	ADP
inlawrev-3405	1003	35	collateral	collateral	ADJ
inlawrev-3405	1003	36	effects	effect	NOUN
inlawrev-3405	1003	37	of	of	ADP
inlawrev-3405	1003	38	plea	plea	NOUN
inlawrev-3405	1003	39	)	)	PUNCT
inlawrev-3405	1003	40	(	(	PUNCT
inlawrev-3405	1003	41	merritt	merritt	PROPN
inlawrev-3405	1003	42	,	,	PUNCT
inlawrev-3405	1003	43	j.	j.	PROPN
inlawrev-3405	1003	44	,	,	PUNCT
inlawrev-3405	1003	45	dissenting	dissent	VERB
inlawrev-3405	1003	46	)	)	PUNCT
inlawrev-3405	1003	47	.	.	PUNCT
inlawrev-3405	1004	1	see	see	AUX
inlawrev-3405	1004	2	also	also	ADV
inlawrev-3405	1004	3	note	note	VERB
inlawrev-3405	1004	4	,	,	PUNCT
inlawrev-3405	1004	5	collateral	collateral	ADJ
inlawrev-3405	1004	6	estoppel	estoppel	NOUN
inlawrev-3405	1004	7	in	in	ADP
inlawrev-3405	1004	8	civil	civil	ADJ
inlawrev-3405	1004	9	tax	tax	NOUN
inlawrev-3405	1004	10	fraud	fraud	NOUN
inlawrev-3405	1004	11	cases	case	NOUN
inlawrev-3405	1004	12	subsequent	subsequent	ADJ
inlawrev-3405	1004	13	to	to	ADP
inlawrev-3405	1004	14	criminal	criminal	ADJ
inlawrev-3405	1004	15	conviction	conviction	NOUN
inlawrev-3405	1004	16	,	,	PUNCT
inlawrev-3405	1004	17	64	64	NUM
inlawrev-3405	1004	18	mich	mich	PROPN
inlawrev-3405	1004	19	.	.	PUNCT
inlawrev-3405	1005	1	l.	l.	PROPN
inlawrev-3405	1005	2	rev	rev	PROPN
inlawrev-3405	1005	3	.	.	PROPN
inlawrev-3405	1005	4	317	317	NUM
inlawrev-3405	1005	5	,	,	PUNCT
inlawrev-3405	1005	6	322	322	NUM
inlawrev-3405	1005	7	(	(	PUNCT
inlawrev-3405	1005	8	1965	1965	NUM
inlawrev-3405	1005	9	)	)	PUNCT
inlawrev-3405	1005	10	(	(	PUNCT
inlawrev-3405	1005	11	recognizing	recognize	VERB
inlawrev-3405	1005	12	that	that	DET
inlawrev-3405	1005	13	application	application	NOUN
inlawrev-3405	1005	14	of	of	ADP
inlawrev-3405	1005	15	complete	complete	ADJ
inlawrev-3405	1005	16	collateral	collateral	ADJ
inlawrev-3405	1005	17	estoppel	estoppel	NOUN
inlawrev-3405	1005	18	in	in	ADP
inlawrev-3405	1005	19	this	this	DET
inlawrev-3405	1005	20	instance	instance	NOUN
inlawrev-3405	1005	21	may	may	AUX
inlawrev-3405	1005	22	not	not	PART
inlawrev-3405	1005	23	save	save	VERB
inlawrev-3405	1005	24	time	time	NOUN
inlawrev-3405	1005	25	or	or	CCONJ
inlawrev-3405	1005	26	conserve	conserve	VERB
inlawrev-3405	1005	27	judicial	judicial	ADJ
inlawrev-3405	1005	28	resources	resource	NOUN
inlawrev-3405	1005	29	)	)	PUNCT
inlawrev-3405	1005	30	.	.	PUNCT
inlawrev-3405	1006	1	in	in	ADP
inlawrev-3405	1006	2	establishing	establish	VERB
inlawrev-3405	1006	3	criminal	criminal	ADJ
inlawrev-3405	1006	4	tax	tax	NOUN
inlawrev-3405	1006	5	evasion	evasion	NOUN
inlawrev-3405	1006	6	,	,	PUNCT
inlawrev-3405	1006	7	the	the	DET
inlawrev-3405	1006	8	service	service	NOUN
inlawrev-3405	1006	9	need	need	AUX
inlawrev-3405	1006	10	not	not	PART
inlawrev-3405	1006	11	prove	prove	VERB
inlawrev-3405	1006	12	the	the	DET
inlawrev-3405	1006	13	exact	exact	ADJ
inlawrev-3405	1006	14	amount	amount	NOUN
inlawrev-3405	1006	15	of	of	ADP
inlawrev-3405	1006	16	the	the	DET
inlawrev-3405	1006	17	evasion	evasion	NOUN
inlawrev-3405	1006	18	.	.	PUNCT
inlawrev-3405	1007	1	see	see	VERB
inlawrev-3405	1007	2	i	i	PRON
inlawrev-3405	1007	3	d.	d.	PROPN
inlawrev-3405	1007	4	(	(	PUNCT
inlawrev-3405	1007	5	noting	note	VERB
inlawrev-3405	1007	6	that	that	SCONJ
inlawrev-3405	1007	7	only	only	ADV
inlawrev-3405	1007	8	some	some	DET
inlawrev-3405	1007	9	amount	amount	NOUN
inlawrev-3405	1007	10	of	of	ADP
inlawrev-3405	1007	11	evasion	evasion	NOUN
inlawrev-3405	1007	12	must	must	AUX
inlawrev-3405	1007	13	be	be	AUX
inlawrev-3405	1007	14	proven	prove	VERB
inlawrev-3405	1007	15	to	to	PART
inlawrev-3405	1007	16	establish	establish	VERB
inlawrev-3405	1007	17	willfiil	willfiil	ADJ
inlawrev-3405	1007	18	evasion	evasion	NOUN
inlawrev-3405	1007	19	)	)	PUNCT
inlawrev-3405	1007	20	.	.	PUNCT
inlawrev-3405	1008	1	therefore	therefore	ADV
inlawrev-3405	1008	2	,	,	PUNCT
inlawrev-3405	1008	3	the	the	DET
inlawrev-3405	1008	4	exact	exact	ADJ
inlawrev-3405	1008	5	deficiency	deficiency	NOUN
inlawrev-3405	1008	6	to	to	PART
inlawrev-3405	1008	7	which	which	PRON
inlawrev-3405	1008	8	the	the	DET
inlawrev-3405	1008	9	present	present	ADJ
inlawrev-3405	1008	10	seventy	seventy	NUM
inlawrev-3405	1008	11	-	-	PUNCT
inlawrev-3405	1008	12	five	five	NUM
inlawrev-3405	1008	13	percent	percent	NOUN
inlawrev-3405	1008	14	penalty	penalty	NOUN
inlawrev-3405	1008	15	imposed	impose	VERB
inlawrev-3405	1008	16	by	by	ADP
inlawrev-3405	1008	17	i.r.c	i.r.c	NOUN
inlawrev-3405	1008	18	.	.	PUNCT
inlawrev-3405	1009	1	§	§	PROPN
inlawrev-3405	1009	2	6663	6663	NUM
inlawrev-3405	1009	3	(	(	PUNCT
inlawrev-3405	1009	4	a	a	X
inlawrev-3405	1009	5	)	)	PUNCT
inlawrev-3405	1009	6	will	will	AUX
inlawrev-3405	1009	7	attach	attach	VERB
inlawrev-3405	1009	8	is	be	AUX
inlawrev-3405	1009	9	still	still	ADV
inlawrev-3405	1009	10	subject	subject	ADJ
inlawrev-3405	1009	11	to	to	ADP
inlawrev-3405	1009	12	litigation	litigation	NOUN
inlawrev-3405	1009	13	.	.	PUNCT
inlawrev-3405	1010	1	see	see	VERB
inlawrev-3405	1010	2	i	i	PRON
inlawrev-3405	1010	3	d.	d.	PROPN
inlawrev-3405	1010	4	(	(	PUNCT
inlawrev-3405	1010	5	recognizing	recognize	VERB
inlawrev-3405	1010	6	that	that	SCONJ
inlawrev-3405	1010	7	taxpayer	taxpayer	NOUN
inlawrev-3405	1010	8	is	be	AUX
inlawrev-3405	1010	9	collaterally	collaterally	ADV
inlawrev-3405	1010	10	estopped	estop	VERB
inlawrev-3405	1010	11	from	from	ADP
inlawrev-3405	1010	12	relitigating	relitigate	VERB
inlawrev-3405	1010	13	issue	issue	NOUN
inlawrev-3405	1010	14	of	of	ADP
inlawrev-3405	1010	15	fraud	fraud	NOUN
inlawrev-3405	1010	16	in	in	ADP
inlawrev-3405	1010	17	subsequent	subsequent	ADJ
inlawrev-3405	1010	18	action	action	NOUN
inlawrev-3405	1010	19	)	)	PUNCT
inlawrev-3405	1010	20	.	.	PUNCT
inlawrev-3405	1011	1	to	to	PART
inlawrev-3405	1011	2	determine	determine	VERB
inlawrev-3405	1011	3	the	the	DET
inlawrev-3405	1011	4	precise	precise	ADJ
inlawrev-3405	1011	5	amount	amount	NOUN
inlawrev-3405	1011	6	ofdeficiency	ofdeficiency	NOUN
inlawrev-3405	1011	7	,	,	PUNCT
inlawrev-3405	1011	8	the	the	DET
inlawrev-3405	1011	9	court	court	NOUN
inlawrev-3405	1011	10	must	must	AUX
inlawrev-3405	1011	11	perform	perform	VERB
inlawrev-3405	1011	12	a	a	DET
inlawrev-3405	1011	13	review	review	NOUN
inlawrev-3405	1011	14	ofthe	ofthe	NOUN
inlawrev-3405	1011	15	taxpayer	taxpayer	NOUN
inlawrev-3405	1011	16	's	's	PART
inlawrev-3405	1011	17	every	every	DET
inlawrev-3405	1011	18	item	item	NOUN
inlawrev-3405	1011	19	of	of	ADP
inlawrev-3405	1011	20	income	income	NOUN
inlawrev-3405	1011	21	and	and	CCONJ
inlawrev-3405	1011	22	expense	expense	NOUN
inlawrev-3405	1011	23	for	for	ADP
inlawrev-3405	1011	24	the	the	DET
inlawrev-3405	1011	25	year	year	NOUN
inlawrev-3405	1011	26	,	,	PUNCT
inlawrev-3405	1011	27	and	and	CCONJ
inlawrev-3405	1011	28	careful	careful	ADJ
inlawrev-3405	1011	29	consideration	consideration	NOUN
inlawrev-3405	1011	30	ofthis	ofthis	ADJ
inlawrev-3405	1011	31	evidence	evidence	NOUN
inlawrev-3405	1011	32	involves	involve	VERB
inlawrev-3405	1011	33	many	many	ADJ
inlawrev-3405	1011	34	judicial	judicial	ADJ
inlawrev-3405	1011	35	hours	hour	NOUN
inlawrev-3405	1011	36	.	.	PUNCT
inlawrev-3405	1012	1	see	see	VERB
inlawrev-3405	1012	2	i	i	PRON
inlawrev-3405	1012	3	d.	d.	PROPN
inlawrev-3405	1012	4	(	(	PUNCT
inlawrev-3405	1012	5	noting	note	VERB
inlawrev-3405	1012	6	that	that	SCONJ
inlawrev-3405	1012	7	collateral	collateral	ADJ
inlawrev-3405	1012	8	estoppel	estoppel	NOUN
inlawrev-3405	1012	9	only	only	ADV
inlawrev-3405	1012	10	applies	apply	VERB
inlawrev-3405	1012	11	to	to	ADP
inlawrev-3405	1012	12	findings	finding	NOUN
inlawrev-3405	1012	13	of	of	ADP
inlawrev-3405	1012	14	fact	fact	NOUN
inlawrev-3405	1012	15	"	"	PUNCT
inlawrev-3405	1012	16	upon	upon	SCONJ
inlawrev-3405	1012	17	which	which	PRON
inlawrev-3405	1012	18	the	the	DET
inlawrev-3405	1012	19	prior	prior	ADJ
inlawrev-3405	1012	20	conviction	conviction	NOUN
inlawrev-3405	1012	21	necessarily	necessarily	ADV
inlawrev-3405	1012	22	rests	rest	VERB
inlawrev-3405	1012	23	"	"	PUNCT
inlawrev-3405	1012	24	)	)	PUNCT
inlawrev-3405	1012	25	.	.	PUNCT
inlawrev-3405	1013	1	therefore	therefore	ADV
inlawrev-3405	1013	2	,	,	PUNCT
inlawrev-3405	1013	3	"	"	PUNCT
inlawrev-3405	1013	4	whether	whether	SCONJ
inlawrev-3405	1013	5	or	or	CCONJ
inlawrev-3405	1013	6	not	not	PART
inlawrev-3405	1013	7	collateral	collateral	ADJ
inlawrev-3405	1013	8	estoppel	estoppel	NOUN
inlawrev-3405	1013	9	is	be	AUX
inlawrev-3405	1013	10	applied	apply	VERB
inlawrev-3405	1013	11	,	,	PUNCT
inlawrev-3405	1013	12	the	the	DET
inlawrev-3405	1013	13	court	court	NOUN
inlawrev-3405	1013	14	must	must	AUX
inlawrev-3405	1013	15	re	re	VERB
inlawrev-3405	1013	16	-	-	VERB
inlawrev-3405	1013	17	examine	examine	VERB
inlawrev-3405	1013	18	the	the	DET
inlawrev-3405	1013	19	voluminous	voluminous	ADJ
inlawrev-3405	1013	20	evidence	evidence	NOUN
inlawrev-3405	1013	21	.	.	PUNCT
inlawrev-3405	1013	22	"	"	PUNCT
inlawrev-3405	1014	1	i	i	PRON
inlawrev-3405	1014	2	d.	d.	PROPN
inlawrev-3405	1014	3	198	198	NUM
inlawrev-3405	1014	4	.	.	PUNCT
inlawrev-3405	1015	1	united	united	PROPN
inlawrev-3405	1015	2	states	states	PROPN
inlawrev-3405	1015	3	v.	v.	ADP
inlawrev-3405	1015	4	bishop	bishop	PROPN
inlawrev-3405	1015	5	,	,	PUNCT
inlawrev-3405	1015	6	412	412	NUM
inlawrev-3405	1015	7	u.s	u.s	PROPN
inlawrev-3405	1015	8	.	.	PROPN
inlawrev-3405	1015	9	346	346	NUM
inlawrev-3405	1015	10	,	,	PUNCT
inlawrev-3405	1015	11	360	360	NUM
inlawrev-3405	1015	12	(	(	PUNCT
inlawrev-3405	1015	13	1973	1973	NUM
inlawrev-3405	1015	14	)	)	PUNCT
inlawrev-3405	1015	15	(	(	PUNCT
inlawrev-3405	1015	16	holding	hold	VERB
inlawrev-3405	1015	17	that	that	PRON
inlawrev-3405	1015	18	willfully	willfully	ADV
inlawrev-3405	1015	19	means	mean	VERB
inlawrev-3405	1015	20	voluntary	voluntary	ADJ
inlawrev-3405	1015	21	,	,	PUNCT
inlawrev-3405	1015	22	intentional	intentional	ADJ
inlawrev-3405	1015	23	violation	violation	NOUN
inlawrev-3405	1015	24	of	of	ADP
inlawrev-3405	1015	25	known	know	VERB
inlawrev-3405	1015	26	legal	legal	ADJ
inlawrev-3405	1015	27	duty	duty	NOUN
inlawrev-3405	1015	28	,	,	PUNCT
inlawrev-3405	1015	29	or	or	CCONJ
inlawrev-3405	1015	30	bad	bad	ADJ
inlawrev-3405	1015	31	faith	faith	NOUN
inlawrev-3405	1015	32	and	and	CCONJ
inlawrev-3405	1015	33	evil	evil	ADJ
inlawrev-3405	1015	34	intent	intent	NOUN
inlawrev-3405	1015	35	)	)	PUNCT
inlawrev-3405	1015	36	;	;	PUNCT
inlawrev-3405	1015	37	see	see	VERB
inlawrev-3405	1015	38	also	also	ADV
inlawrev-3405	1015	39	daniel	daniel	PROPN
inlawrev-3405	1015	40	anker	anker	PROPN
inlawrev-3405	1015	41	,	,	PUNCT
inlawrev-3405	1015	42	comment	comment	NOUN
inlawrev-3405	1015	43	,	,	PUNCT
inlawrev-3405	1015	44	cheek	cheek	NOUN
inlawrev-3405	1015	45	v.	v.	PROPN
inlawrev-3405	1015	46	united	united	PROPN
inlawrev-3405	1015	47	states.beliefs	states.beliefs	PROPN
inlawrev-3405	1015	48	that	that	PRON
inlawrev-3405	1015	49	tax	tax	NOUN
inlawrev-3405	1015	50	credulity	credulity	NOUN
inlawrev-3405	1015	51	still	still	ADV
inlawrev-3405	1015	52	get	get	VERB
inlawrev-3405	1015	53	to	to	ADP
inlawrev-3405	1015	54	the	the	DET
inlawrev-3405	1015	55	jury	jury	NOUN
inlawrev-3405	1015	56	,	,	PUNCT
inlawrev-3405	1015	57	4	4	NUM
inlawrev-3405	1015	58	1	1	NUM
inlawrev-3405	1015	59	case	case	NOUN
inlawrev-3405	1015	60	w.	w.	NOUN
inlawrev-3405	1015	61	res	res	PROPN
inlawrev-3405	1015	62	.	.	PUNCT
inlawrev-3405	1016	1	l.	l.	PROPN
inlawrev-3405	1016	2	rev	rev	PROPN
inlawrev-3405	1016	3	.	.	PROPN
inlawrev-3405	1016	4	1311	1311	NUM
inlawrev-3405	1016	5	,	,	PUNCT
inlawrev-3405	1016	6	1314	1314	NUM
inlawrev-3405	1016	7	(	(	PUNCT
inlawrev-3405	1016	8	1991	1991	NUM
inlawrev-3405	1016	9	)	)	PUNCT
inlawrev-3405	1016	10	(	(	PUNCT
inlawrev-3405	1016	11	discussing	discuss	VERB
inlawrev-3405	1016	12	mens	mens	PROPN
inlawrev-3405	1016	13	rea	rea	PROPN
inlawrev-3405	1016	14	element	element	PROPN
inlawrev-3405	1016	15	in	in	ADP
inlawrev-3405	1016	16	federal	federal	ADJ
inlawrev-3405	1016	17	tax	tax	NOUN
inlawrev-3405	1016	18	jurisprudence	jurisprudence	NOUN
inlawrev-3405	1016	19	)	)	PUNCT
inlawrev-3405	1016	20	.	.	PUNCT
inlawrev-3405	1017	1	commentators	commentator	NOUN
inlawrev-3405	1017	2	have	have	AUX
inlawrev-3405	1017	3	discussed	discuss	VERB
inlawrev-3405	1017	4	the	the	DET
inlawrev-3405	1017	5	meaning	meaning	NOUN
inlawrev-3405	1017	6	of	of	ADP
inlawrev-3405	1017	7	the	the	DET
inlawrev-3405	1017	8	term	term	NOUN
inlawrev-3405	1017	9	"	"	PUNCT
inlawrev-3405	1017	10	willfully	willfully	ADV
inlawrev-3405	1017	11	"	"	PUNCT
inlawrev-3405	1017	12	in	in	ADP
inlawrev-3405	1017	13	tax	tax	NOUN
inlawrev-3405	1017	14	statutes	statute	NOUN
inlawrev-3405	1017	15	in	in	ADP
inlawrev-3405	1017	16	terms	term	NOUN
inlawrev-3405	1017	17	of	of	ADP
inlawrev-3405	1017	18	the	the	DET
inlawrev-3405	1017	19	theory	theory	NOUN
inlawrev-3405	1017	20	of	of	ADP
inlawrev-3405	1017	21	mens	mens	PROPN
inlawrev-3405	1017	22	rea	rea	PROPN
inlawrev-3405	1017	23	:	:	PUNCT
inlawrev-3405	1017	24	in	in	ADP
inlawrev-3405	1017	25	tax	tax	NOUN
inlawrev-3405	1017	26	statutes	statute	NOUN
inlawrev-3405	1017	27	,	,	PUNCT
inlawrev-3405	1017	28	"	"	PUNCT
inlawrev-3405	1017	29	the	the	DET
inlawrev-3405	1017	30	word	word	NOUN
inlawrev-3405	1017	31	'	'	PUNCT
inlawrev-3405	1017	32	willfully	willfully	ADV
inlawrev-3405	1017	33	'	'	PUNCT
inlawrev-3405	1017	34	.	.	PUNCT
inlawrev-3405	1017	35	.	.	PUNCT
inlawrev-3405	1017	36	.	.	PUNCT
inlawrev-3405	1018	1	generally	generally	ADV
inlawrev-3405	1018	2	connotes	connote	VERB
inlawrev-3405	1018	3	a	a	DET
inlawrev-3405	1018	4	voluntary	voluntary	ADJ
inlawrev-3405	1018	5	,	,	PUNCT
inlawrev-3405	1018	6	intentional	intentional	ADJ
inlawrev-3405	1018	7	552	552	NUM
inlawrev-3405	1018	8	indiana	indiana	NOUN
inlawrev-3405	1018	9	law	law	PROPN
inlawrev-3405	1018	10	review	review	NOUN
inlawrev-3405	1019	1	[	[	X
inlawrev-3405	1019	2	vol	vol	NOUN
inlawrev-3405	1019	3	.	.	PUNCT
inlawrev-3405	1020	1	33:517	33:517	NUM
inlawrev-3405	1020	2	however	however	ADV
inlawrev-3405	1020	3	,	,	PUNCT
inlawrev-3405	1020	4	fraud	fraud	NOUN
inlawrev-3405	1020	5	requires	require	VERB
inlawrev-3405	1020	6	proof	proof	NOUN
inlawrev-3405	1020	7	of	of	ADP
inlawrev-3405	1020	8	an	an	DET
inlawrev-3405	1020	9	intent	intent	NOUN
inlawrev-3405	1020	10	to	to	PART
inlawrev-3405	1020	11	evade	evade	VERB
inlawrev-3405	1020	12	taxes/^^	taxes/^^	PRON
inlawrev-3405	1020	13	while	while	SCONJ
inlawrev-3405	1020	14	filing	file	VERB
inlawrev-3405	1020	15	a	a	DET
inlawrev-3405	1020	16	false	false	ADJ
inlawrev-3405	1020	17	return	return	NOUN
inlawrev-3405	1020	18	does	do	VERB
inlawrev-3405	1020	19	not.^	not.^	NOUN
inlawrev-3405	1020	20	°	°	NOUN
inlawrev-3405	1020	21	^	^	PUNCT
inlawrev-3405	1020	22	in	in	ADP
inlawrev-3405	1020	23	the	the	DET
inlawrev-3405	1020	24	leading	lead	VERB
inlawrev-3405	1020	25	tax	tax	NOUN
inlawrev-3405	1020	26	court	court	NOUN
inlawrev-3405	1020	27	case	case	NOUN
inlawrev-3405	1020	28	on	on	ADP
inlawrev-3405	1020	29	collateral	collateral	ADJ
inlawrev-3405	1020	30	estoppel	estoppel	NOUN
inlawrev-3405	1020	31	in	in	ADP
inlawrev-3405	1020	32	this	this	DET
inlawrev-3405	1020	33	context	context	NOUN
inlawrev-3405	1020	34	,	,	PUNCT
inlawrev-3405	1020	35	wright	wright	PROPN
inlawrev-3405	1020	36	v.	v.	PROPN
inlawrev-3405	1020	37	commissioner^^^	commissioner^^^	PROPN
inlawrev-3405	1020	38	the	the	DET
inlawrev-3405	1020	39	tax	tax	NOUN
inlawrev-3405	1020	40	court	court	NOUN
inlawrev-3405	1020	41	reversed	reverse	VERB
inlawrev-3405	1020	42	its	its	PRON
inlawrev-3405	1020	43	prior	prior	ADJ
inlawrev-3405	1020	44	holding,^^^	holding,^^^	NOUN
inlawrev-3405	1020	45	limiting	limit	VERB
inlawrev-3405	1020	46	collateral	collateral	ADJ
inlawrev-3405	1020	47	estoppel	estoppel	NOUN
inlawrev-3405	1020	48	from	from	ADP
inlawrev-3405	1020	49	a	a	DET
inlawrev-3405	1020	50	criminal	criminal	ADJ
inlawrev-3405	1020	51	conviction	conviction	NOUN
inlawrev-3405	1020	52	for	for	ADP
inlawrev-3405	1020	53	filing	file	VERB
inlawrev-3405	1020	54	a	a	DET
inlawrev-3405	1020	55	false	false	ADJ
inlawrev-3405	1020	56	return	return	NOUN
inlawrev-3405	1020	57	.	.	PUNCT
inlawrev-3405	1021	1	only	only	ADV
inlawrev-3405	1021	2	those	those	DET
inlawrev-3405	1021	3	essential	essential	ADJ
inlawrev-3405	1021	4	elements	element	NOUN
inlawrev-3405	1021	5	oftax	oftax	VERB
inlawrev-3405	1021	6	fraud^	fraud^	NOUN
inlawrev-3405	1021	7	°	°	NOUN
inlawrev-3405	1021	8	^	^	PUNCT
inlawrev-3405	1021	9	which	which	PRON
inlawrev-3405	1021	10	are	be	AUX
inlawrev-3405	1021	11	also	also	ADV
inlawrev-3405	1021	12	essential	essential	ADJ
inlawrev-3405	1021	13	elements	element	NOUN
inlawrev-3405	1021	14	of	of	ADP
inlawrev-3405	1021	15	filing	file	VERB
inlawrev-3405	1021	16	a	a	DET
inlawrev-3405	1021	17	false	false	ADJ
inlawrev-3405	1021	18	return	return	NOUN
inlawrev-3405	1021	19	create	create	VERB
inlawrev-3405	1021	20	collateral	collateral	NOUN
inlawrev-3405	1021	21	estoppel.^^	estoppel.^^	PUNCT
inlawrev-3405	1022	1	the	the	DET
inlawrev-3405	1022	2	court	court	NOUN
inlawrev-3405	1022	3	held	hold	VERB
inlawrev-3405	1022	4	that	that	SCONJ
inlawrev-3405	1022	5	there	there	PRON
inlawrev-3405	1022	6	was	be	VERB
inlawrev-3405	1022	7	no	no	DET
inlawrev-3405	1022	8	complete	complete	ADJ
inlawrev-3405	1022	9	collateral	collateral	ADJ
inlawrev-3405	1022	10	estoppel	estoppel	NOUN
inlawrev-3405	1022	11	in	in	ADP
inlawrev-3405	1022	12	this	this	DET
inlawrev-3405	1022	13	situation	situation	NOUN
inlawrev-3405	1022	14	because	because	SCONJ
inlawrev-3405	1022	15	a	a	DET
inlawrev-3405	1022	16	necessary	necessary	ADJ
inlawrev-3405	1022	17	element	element	NOUN
inlawrev-3405	1022	18	of	of	ADP
inlawrev-3405	1022	19	fraud—^the	fraud—^the	DET
inlawrev-3405	1022	20	intent	intent	NOUN
inlawrev-3405	1022	21	to	to	PART
inlawrev-3405	1022	22	evade	evade	VERB
inlawrev-3405	1022	23	taxes	taxis	NOUN
inlawrev-3405	1022	24	—	—	PUNCT
inlawrev-3405	1022	25	is	be	AUX
inlawrev-3405	1022	26	not	not	PART
inlawrev-3405	1022	27	an	an	DET
inlawrev-3405	1022	28	element	element	NOUN
inlawrev-3405	1022	29	of	of	ADP
inlawrev-3405	1022	30	the	the	DET
inlawrev-3405	1022	31	crime	crime	NOUN
inlawrev-3405	1022	32	of	of	ADP
inlawrev-3405	1022	33	filing	file	VERB
inlawrev-3405	1022	34	a	a	DET
inlawrev-3405	1022	35	false	false	ADJ
inlawrev-3405	1022	36	retum.^^^	retum.^^^	NOUN
inlawrev-3405	1022	37	violation	violation	NOUN
inlawrev-3405	1022	38	of	of	ADP
inlawrev-3405	1022	39	a	a	DET
inlawrev-3405	1022	40	known	know	VERB
inlawrev-3405	1022	41	legal	legal	ADJ
inlawrev-3405	1022	42	duty	duty	NOUN
inlawrev-3405	1022	43	.	.	PUNCT
inlawrev-3405	1023	1	it	it	PRON
inlawrev-3405	1024	1	[	[	X
inlawrev-3405	1024	2	may	may	AUX
inlawrev-3405	1024	3	be	be	AUX
inlawrev-3405	1024	4	]	]	PUNCT
inlawrev-3405	1024	5	'	'	PUNCT
inlawrev-3405	1024	6	bad	bad	ADJ
inlawrev-3405	1024	7	faith	faith	NOUN
inlawrev-3405	1024	8	or	or	CCONJ
inlawrev-3405	1024	9	evil	evil	ADJ
inlawrev-3405	1024	10	intent	intent	NOUN
inlawrev-3405	1024	11	,	,	PUNCT
inlawrev-3405	1024	12	'	'	PUNCT
inlawrev-3405	1024	13	or	or	CCONJ
inlawrev-3405	1024	14	'	'	PUNCT
inlawrev-3405	1024	15	evil	evil	ADJ
inlawrev-3405	1024	16	motive	motive	NOUN
inlawrev-3405	1024	17	and	and	CCONJ
inlawrev-3405	1024	18	want	want	VERB
inlawrev-3405	1024	19	of	of	ADP
inlawrev-3405	1024	20	justification	justification	NOUN
inlawrev-3405	1024	21	in	in	ADP
inlawrev-3405	1024	22	view	view	NOUN
inlawrev-3405	1024	23	of	of	ADP
inlawrev-3405	1024	24	all	all	DET
inlawrev-3405	1024	25	the	the	DET
inlawrev-3405	1024	26	financial	financial	ADJ
inlawrev-3405	1024	27	circumstances	circumstance	NOUN
inlawrev-3405	1024	28	of	of	ADP
inlawrev-3405	1024	29	the	the	DET
inlawrev-3405	1024	30	taxpayer	taxpayer	NOUN
inlawrev-3405	1024	31	.	.	PUNCT
inlawrev-3405	1024	32	'	'	PUNCT
inlawrev-3405	1025	1	[	[	X
inlawrev-3405	1025	2	courts	court	NOUN
inlawrev-3405	1025	3	]	]	PUNCT
inlawrev-3405	1025	4	.	.	PUNCT
inlawrev-3405	1025	5	.	.	PUNCT
inlawrev-3405	1025	6	.	.	PUNCT
inlawrev-3405	1026	1	seek	seek	VERB
inlawrev-3405	1026	2	[	[	X
inlawrev-3405	1026	3	]	]	X
inlawrev-3405	1026	4	an	an	DET
inlawrev-3405	1026	5	"	"	PUNCT
inlawrev-3405	1026	6	element	element	NOUN
inlawrev-3405	1026	7	of	of	ADP
inlawrev-3405	1026	8	mens	mens	PROPN
inlawrev-3405	1026	9	rea	rea	PROPN
inlawrev-3405	1026	10	"	"	PUNCT
inlawrev-3405	1026	11	where	where	SCONJ
inlawrev-3405	1026	12	the	the	DET
inlawrev-3405	1026	13	tax	tax	NOUN
inlawrev-3405	1026	14	law	law	NOUN
inlawrev-3405	1026	15	uses	use	VERB
inlawrev-3405	1026	16	the	the	DET
inlawrev-3405	1026	17	word	word	NOUN
inlawrev-3405	1026	18	"	"	PUNCT
inlawrev-3405	1026	19	willfully	willfully	ADV
inlawrev-3405	1026	20	,	,	PUNCT
inlawrev-3405	1026	21	"	"	PUNCT
inlawrev-3405	1026	22	in	in	ADP
inlawrev-3405	1026	23	order	order	NOUN
inlawrev-3405	1026	24	to	to	PART
inlawrev-3405	1026	25	"	"	PUNCT
inlawrev-3405	1026	26	implement	implement	VERB
inlawrev-3405	1026	27	[	[	X
inlawrev-3405	1026	28	]	]	X
inlawrev-3405	1026	29	the	the	DET
inlawrev-3405	1026	30	pervasive	pervasive	ADJ
inlawrev-3405	1026	31	intent	intent	NOUN
inlawrev-3405	1026	32	of	of	ADP
inlawrev-3405	1026	33	congress	congress	PROPN
inlawrev-3405	1026	34	to	to	PART
inlawrev-3405	1026	35	construct	construct	VERB
inlawrev-3405	1026	36	penalties	penalty	NOUN
inlawrev-3405	1026	37	that	that	PRON
inlawrev-3405	1026	38	separate	separate	VERB
inlawrev-3405	1026	39	the	the	DET
inlawrev-3405	1026	40	purposeful	purposeful	ADJ
inlawrev-3405	1026	41	tax	tax	NOUN
inlawrev-3405	1026	42	violator	violator	NOUN
inlawrev-3405	1026	43	from	from	ADP
inlawrev-3405	1026	44	the	the	DET
inlawrev-3405	1026	45	well	well	ADV
inlawrev-3405	1026	46	-	-	PUNCT
inlawrev-3405	1026	47	meaning	meaning	NOUN
inlawrev-3405	1026	48	,	,	PUNCT
inlawrev-3405	1026	49	but	but	CCONJ
inlawrev-3405	1026	50	easily	easily	ADV
inlawrev-3405	1026	51	confused	confused	ADJ
inlawrev-3405	1026	52	,	,	PUNCT
inlawrev-3405	1026	53	mass	mass	NOUN
inlawrev-3405	1026	54	of	of	ADP
inlawrev-3405	1026	55	taxpayers	taxpayer	NOUN
inlawrev-3405	1026	56	.	.	PUNCT
inlawrev-3405	1026	57	"	"	PUNCT
inlawrev-3405	1027	1	i	i	PRON
inlawrev-3405	1027	2	d.	d.	PROPN
inlawrev-3405	1027	3	;	;	PUNCT
inlawrev-3405	1027	4	richard	richard	PROPN
inlawrev-3405	1027	5	a.	a.	PROPN
inlawrev-3405	1027	6	carpenter	carpenter	PROPN
inlawrev-3405	1027	7	,	,	PUNCT
inlawrev-3405	1027	8	practical	practical	ADJ
inlawrev-3405	1027	9	guide	guide	NOUN
inlawrev-3405	1027	10	to	to	ADP
inlawrev-3405	1027	11	understanding	understand	VERB
inlawrev-3405	1027	12	criminal	criminal	ADJ
inlawrev-3405	1027	13	tax	tax	NOUN
inlawrev-3405	1027	14	matters	matter	NOUN
inlawrev-3405	1027	15	,	,	PUNCT
inlawrev-3405	1027	16	60	60	NUM
inlawrev-3405	1027	17	tax'n	tax'n	NOUN
inlawrev-3405	1027	18	for	for	ADP
inlawrev-3405	1027	19	acct	acct	NOUN
inlawrev-3405	1027	20	.	.	PUNCT
inlawrev-3405	1028	1	292	292	NUM
inlawrev-3405	1028	2	,	,	PUNCT
inlawrev-3405	1028	3	292	292	NUM
inlawrev-3405	1028	4	(	(	PUNCT
inlawrev-3405	1028	5	1	1	NUM
inlawrev-3405	1028	6	998	998	NUM
inlawrev-3405	1028	7	)	)	PUNCT
inlawrev-3405	1029	1	(	(	PUNCT
inlawrev-3405	1029	2	noting	note	VERB
inlawrev-3405	1029	3	that	that	SCONJ
inlawrev-3405	1029	4	during	during	ADP
inlawrev-3405	1029	5	most	most	ADJ
inlawrev-3405	1029	6	recent	recent	ADJ
inlawrev-3405	1029	7	reporting	reporting	NOUN
inlawrev-3405	1029	8	period	period	NOUN
inlawrev-3405	1029	9	federal	federal	ADJ
inlawrev-3405	1029	10	grandjuries	grandjurie	NOUN
inlawrev-3405	1029	11	indicted	indict	VERB
inlawrev-3405	1029	12	2,282	2,282	NUM
inlawrev-3405	1029	13	individuals	individual	NOUN
inlawrev-3405	1029	14	for	for	ADP
inlawrev-3405	1029	15	tax	tax	NOUN
inlawrev-3405	1029	16	crimes	crime	NOUN
inlawrev-3405	1029	17	leading	lead	VERB
inlawrev-3405	1029	18	to	to	ADP
inlawrev-3405	1029	19	eighty	eighty	NUM
inlawrev-3405	1029	20	-	-	PUNCT
inlawrev-3405	1029	21	nine	nine	NUM
inlawrev-3405	1029	22	percent	percent	NOUN
inlawrev-3405	1029	23	conviction	conviction	NOUN
inlawrev-3405	1029	24	rate	rate	NOUN
inlawrev-3405	1029	25	)	)	PUNCT
inlawrev-3405	1029	26	.	.	PUNCT
inlawrev-3405	1030	1	the	the	DET
inlawrev-3405	1030	2	most	most	ADV
inlawrev-3405	1030	3	frequent	frequent	ADJ
inlawrev-3405	1030	4	form	form	NOUN
inlawrev-3405	1030	5	of	of	ADP
inlawrev-3405	1030	6	tax	tax	NOUN
inlawrev-3405	1030	7	violation	violation	NOUN
inlawrev-3405	1030	8	is	be	AUX
inlawrev-3405	1030	9	filing	file	VERB
inlawrev-3405	1030	10	a	a	DET
inlawrev-3405	1030	11	false	false	ADJ
inlawrev-3405	1030	12	income	income	NOUN
inlawrev-3405	1030	13	tax	tax	NOUN
inlawrev-3405	1030	14	return	return	NOUN
inlawrev-3405	1030	15	.	.	PUNCT
inlawrev-3405	1031	1	see	see	VERB
inlawrev-3405	1031	2	i	i	PRON
inlawrev-3405	1031	3	d.	d.	PROPN
inlawrev-3405	1031	4	at	at	ADP
inlawrev-3405	1031	5	293	293	NUM
inlawrev-3405	1031	6	(	(	PUNCT
inlawrev-3405	1031	7	noting	note	VERB
inlawrev-3405	1031	8	that	that	SCONJ
inlawrev-3405	1031	9	these	these	DET
inlawrev-3405	1031	10	returns	return	NOUN
inlawrev-3405	1031	11	substantially	substantially	ADV
inlawrev-3405	1031	12	understate	understate	VERB
inlawrev-3405	1031	13	income	income	NOUN
inlawrev-3405	1031	14	or	or	CCONJ
inlawrev-3405	1031	15	overstate	overstate	NOUN
inlawrev-3405	1031	16	deductions	deduction	NOUN
inlawrev-3405	1031	17	)	)	PUNCT
inlawrev-3405	1031	18	.	.	PUNCT
inlawrev-3405	1032	1	199	199	NUM
inlawrev-3405	1032	2	.	.	PUNCT
inlawrev-3405	1033	1	5ee	5ee	ADJ
inlawrev-3405	1033	2	elements	element	NOUN
inlawrev-3405	1033	3	of	of	ADP
inlawrev-3405	1033	4	fraud	fraud	NOUN
inlawrev-3405	1033	5	,	,	PUNCT
inlawrev-3405	1033	6	jmpm	jmpm	PROPN
inlawrev-3405	1033	7	note	note	VERB
inlawrev-3405	1033	8	4	4	NUM
inlawrev-3405	1033	9	and	and	CCONJ
inlawrev-3405	1033	10	accompanying	accompany	VERB
inlawrev-3405	1033	11	text	text	NOUN
inlawrev-3405	1033	12	.	.	PUNCT
inlawrev-3405	1034	1	200	200	NUM
inlawrev-3405	1034	2	.	.	PUNCT
inlawrev-3405	1035	1	see	see	VERB
inlawrev-3405	1035	2	wright	wright	PROPN
inlawrev-3405	1035	3	v.	v.	PROPN
inlawrev-3405	1035	4	commissioner	commissioner	PROPN
inlawrev-3405	1035	5	,	,	PUNCT
inlawrev-3405	1035	6	84	84	NUM
inlawrev-3405	1035	7	t.c	t.c	PROPN
inlawrev-3405	1035	8	.	.	PROPN
inlawrev-3405	1035	9	636	636	NUM
inlawrev-3405	1035	10	,	,	PUNCT
inlawrev-3405	1035	11	639	639	NUM
inlawrev-3405	1035	12	-	-	SYM
inlawrev-3405	1035	13	43	43	NUM
inlawrev-3405	1035	14	(	(	PUNCT
inlawrev-3405	1035	15	1985	1985	NUM
inlawrev-3405	1035	16	)	)	PUNCT
inlawrev-3405	1035	17	(	(	PUNCT
inlawrev-3405	1035	18	discussing	discuss	VERB
inlawrev-3405	1035	19	burdens	burden	NOUN
inlawrev-3405	1035	20	ofproof	ofproof	PROPN
inlawrev-3405	1035	21	and	and	CCONJ
inlawrev-3405	1035	22	elements	element	NOUN
inlawrev-3405	1035	23	necessary	necessary	ADJ
inlawrev-3405	1035	24	for	for	ADP
inlawrev-3405	1035	25	conviction	conviction	NOUN
inlawrev-3405	1035	26	under	under	ADP
inlawrev-3405	1035	27	filing	filing	NOUN
inlawrev-3405	1035	28	of	of	ADP
inlawrev-3405	1035	29	a	a	DET
inlawrev-3405	1035	30	false	false	ADJ
inlawrev-3405	1035	31	return	return	NOUN
inlawrev-3405	1035	32	under	under	ADP
inlawrev-3405	1035	33	i.r.c	i.r.c	NOUN
inlawrev-3405	1035	34	.	.	PUNCT
inlawrev-3405	1036	1	§	§	PROPN
inlawrev-3405	1036	2	6206(1	6206(1	NUM
inlawrev-3405	1036	3	)	)	PUNCT
inlawrev-3405	1036	4	)	)	PUNCT
inlawrev-3405	1036	5	;	;	PUNCT
inlawrev-3405	1036	6	see	see	VERB
inlawrev-3405	1036	7	also	also	ADV
inlawrev-3405	1036	8	jeffrey	jeffrey	PROPN
inlawrev-3405	1036	9	s.	s.	PROPN
inlawrev-3405	1036	10	parker	parker	PROPN
inlawrev-3405	1036	11	,	,	PUNCT
inlawrev-3405	1036	12	the	the	DET
inlawrev-3405	1036	13	economics	economics	NOUN
inlawrev-3405	1036	14	ofmens	ofmens	AUX
inlawrev-3405	1036	15	rea	rea	PROPN
inlawrev-3405	1036	16	,	,	PUNCT
inlawrev-3405	1036	17	79	79	NUM
inlawrev-3405	1036	18	va	va	NOUN
inlawrev-3405	1036	19	.	.	PUNCT
inlawrev-3405	1037	1	l.	l.	PROPN
inlawrev-3405	1037	2	rev	rev	PROPN
inlawrev-3405	1037	3	.	.	PROPN
inlawrev-3405	1037	4	741	741	NUM
inlawrev-3405	1037	5	,	,	PUNCT
inlawrev-3405	1037	6	81	81	NUM
inlawrev-3405	1037	7	1	1	NUM
inlawrev-3405	1037	8	(	(	PUNCT
inlawrev-3405	1037	9	1993	1993	NUM
inlawrev-3405	1037	10	)	)	PUNCT
inlawrev-3405	1037	11	(	(	PUNCT
inlawrev-3405	1037	12	proposing	propose	VERB
inlawrev-3405	1037	13	economic	economic	ADJ
inlawrev-3405	1037	14	explanation	explanation	NOUN
inlawrev-3405	1037	15	of	of	ADP
inlawrev-3405	1037	16	mens	men	NOUN
inlawrev-3405	1037	17	rea	rea	VERB
inlawrev-3405	1037	18	including	include	VERB
inlawrev-3405	1037	19	tax	tax	NOUN
inlawrev-3405	1037	20	crimes	crime	NOUN
inlawrev-3405	1037	21	.	.	PUNCT
inlawrev-3405	1037	22	)	)	PUNCT
inlawrev-3405	1038	1	201	201	NUM
inlawrev-3405	1038	2	.	.	PUNCT
inlawrev-3405	1038	3	84	84	NUM
inlawrev-3405	1038	4	t.c	t.c	PROPN
inlawrev-3405	1038	5	.	.	PROPN
inlawrev-3405	1038	6	636(1985	636(1985	NUM
inlawrev-3405	1038	7	)	)	PUNCT
inlawrev-3405	1038	8	.	.	PUNCT
inlawrev-3405	1039	1	202	202	X
inlawrev-3405	1039	2	.	.	PUNCT
inlawrev-3405	1040	1	see	see	VERB
inlawrev-3405	1040	2	goodwin	goodwin	PROPN
inlawrev-3405	1040	3	v.	v.	PROPN
inlawrev-3405	1040	4	commissioner	commissioner	PROPN
inlawrev-3405	1040	5	,	,	PUNCT
inlawrev-3405	1040	6	73	73	NUM
inlawrev-3405	1040	7	t.c	t.c	PROPN
inlawrev-3405	1040	8	.	.	PROPN
inlawrev-3405	1040	9	215	215	NUM
inlawrev-3405	1040	10	(	(	PUNCT
inlawrev-3405	1040	11	1979	1979	NUM
inlawrev-3405	1040	12	)	)	PUNCT
inlawrev-3405	1040	13	.	.	PUNCT
inlawrev-3405	1041	1	203	203	NUM
inlawrev-3405	1041	2	.	.	PUNCT
inlawrev-3405	1042	1	see	see	VERB
inlawrev-3405	1042	2	supra	supra	PROPN
inlawrev-3405	1042	3	note	note	PROPN
inlawrev-3405	1042	4	4	4	NUM
inlawrev-3405	1042	5	and	and	CCONJ
inlawrev-3405	1042	6	accompanying	accompany	VERB
inlawrev-3405	1042	7	text	text	NOUN
inlawrev-3405	1042	8	.	.	PUNCT
inlawrev-3405	1043	1	204	204	NUM
inlawrev-3405	1043	2	.	.	PUNCT
inlawrev-3405	1044	1	see	see	VERB
inlawrev-3405	1044	2	wright	wright	PROPN
inlawrev-3405	1044	3	,	,	PUNCT
inlawrev-3405	1044	4	84	84	NUM
inlawrev-3405	1044	5	t.c	t.c	PROPN
inlawrev-3405	1044	6	.	.	PUNCT
inlawrev-3405	1045	1	at	at	ADP
inlawrev-3405	1045	2	643	643	NUM
inlawrev-3405	1045	3	-	-	SYM
inlawrev-3405	1045	4	44	44	NUM
inlawrev-3405	1045	5	(	(	PUNCT
inlawrev-3405	1045	6	stating	state	VERB
inlawrev-3405	1045	7	that	that	DET
inlawrev-3405	1045	8	conviction	conviction	NOUN
inlawrev-3405	1045	9	was	be	AUX
inlawrev-3405	1045	10	a	a	DET
inlawrev-3405	1045	11	fact	fact	NOUN
inlawrev-3405	1045	12	to	to	PART
inlawrev-3405	1045	13	be	be	AUX
inlawrev-3405	1045	14	considered	consider	VERB
inlawrev-3405	1045	15	at	at	ADP
inlawrev-3405	1045	16	trial	trial	NOUN
inlawrev-3405	1045	17	)	)	PUNCT
inlawrev-3405	1045	18	(	(	PUNCT
inlawrev-3405	1045	19	overruling	overrule	VERB
inlawrev-3405	1045	20	prior	prior	ADJ
inlawrev-3405	1045	21	collateral	collateral	ADJ
inlawrev-3405	1045	22	estoppel	estoppel	NOUN
inlawrev-3405	1045	23	rule	rule	NOUN
inlawrev-3405	1045	24	where	where	SCONJ
inlawrev-3405	1045	25	a	a	DET
inlawrev-3405	1045	26	false	false	ADJ
inlawrev-3405	1045	27	filing	filing	NOUN
inlawrev-3405	1045	28	conviction	conviction	NOUN
inlawrev-3405	1045	29	created	create	VERB
inlawrev-3405	1045	30	collateral	collateral	ADJ
inlawrev-3405	1045	31	estoppel	estoppel	NOUN
inlawrev-3405	1045	32	in	in	ADP
inlawrev-3405	1045	33	civil	civil	ADJ
inlawrev-3405	1045	34	fraud	fraud	NOUN
inlawrev-3405	1045	35	trial	trial	NOUN
inlawrev-3405	1045	36	established	establish	VERB
inlawrev-3405	1045	37	in	in	ADP
inlawrev-3405	1045	38	goodwin	goodwin	PROPN
inlawrev-3405	1045	39	v.	v.	PROPN
inlawrev-3405	1045	40	commissioner	commissioner	PROPN
inlawrev-3405	1045	41	,	,	PUNCT
inlawrev-3405	1045	42	73	73	NUM
inlawrev-3405	1045	43	t.c	t.c	PROPN
inlawrev-3405	1045	44	.	.	PROPN
inlawrev-3405	1045	45	215	215	NUM
inlawrev-3405	1045	46	(	(	PUNCT
inlawrev-3405	1045	47	1979	1979	NUM
inlawrev-3405	1045	48	)	)	PUNCT
inlawrev-3405	1045	49	)	)	PUNCT
inlawrev-3405	1045	50	.	.	PUNCT
inlawrev-3405	1046	1	see	see	VERB
inlawrev-3405	1046	2	generally	generally	ADV
inlawrev-3405	1046	3	murray	murray	PROPN
inlawrev-3405	1046	4	h.	h.	PROPN
inlawrev-3405	1046	5	falk	falk	PROPN
inlawrev-3405	1046	6	,	,	PUNCT
inlawrev-3405	1046	7	collateral	collateral	ADJ
inlawrev-3405	1046	8	effects	effect	NOUN
inlawrev-3405	1046	9	ofthe	ofthe	VERB
inlawrev-3405	1046	10	criminal	criminal	ADJ
inlawrev-3405	1046	11	tax	tax	NOUN
inlawrev-3405	1046	12	case	case	NOUN
inlawrev-3405	1046	13	,	,	PUNCT
inlawrev-3405	1046	14	c254	c254	PROPN
inlawrev-3405	1046	15	ali	ali	PROPN
inlawrev-3405	1046	16	-	-	PUNCT
inlawrev-3405	1046	17	aba	aba	PROPN
inlawrev-3405	1046	18	239	239	NUM
inlawrev-3405	1046	19	,	,	PUNCT
inlawrev-3405	1046	20	23945	23945	NUM
inlawrev-3405	1046	21	(	(	PUNCT
inlawrev-3405	1046	22	1988	1988	NUM
inlawrev-3405	1046	23	)	)	PUNCT
inlawrev-3405	1046	24	(	(	PUNCT
inlawrev-3405	1046	25	discussing	discuss	VERB
inlawrev-3405	1046	26	collateral	collateral	ADJ
inlawrev-3405	1046	27	estoppel	estoppel	NOUN
inlawrev-3405	1046	28	in	in	ADP
inlawrev-3405	1046	29	civil	civil	ADJ
inlawrev-3405	1046	30	and	and	CCONJ
inlawrev-3405	1046	31	criminal	criminal	ADJ
inlawrev-3405	1046	32	tax	tax	NOUN
inlawrev-3405	1046	33	cases	case	NOUN
inlawrev-3405	1046	34	)	)	PUNCT
inlawrev-3405	1046	35	;	;	PUNCT
inlawrev-3405	1046	36	martin	martin	PROPN
inlawrev-3405	1046	37	m.	m.	PROPN
inlawrev-3405	1046	38	lore	lore	PROPN
inlawrev-3405	1046	39	&	&	CCONJ
inlawrev-3405	1046	40	marvin	marvin	PROPN
inlawrev-3405	1046	41	j.	j.	PROPN
inlawrev-3405	1046	42	garbis	garbis	PROPN
inlawrev-3405	1046	43	,	,	PUNCT
inlawrev-3405	1046	44	denial	denial	NOUN
inlawrev-3405	1046	45	of	of	ADP
inlawrev-3405	1046	46	fraud	fraud	NOUN
inlawrev-3405	1046	47	was	be	AUX
inlawrev-3405	1046	48	not	not	PART
inlawrev-3405	1046	49	collaterally	collaterally	ADV
inlawrev-3405	1046	50	estopped	estop	VERB
inlawrev-3405	1046	51	,	,	PUNCT
inlawrev-3405	1046	52	62	62	NUM
inlawrev-3405	1046	53	j.	j.	NOUN
inlawrev-3405	1046	54	tax'n	tax'n	PROPN
inlawrev-3405	1046	55	377	377	NUM
inlawrev-3405	1046	56	,	,	PUNCT
inlawrev-3405	1046	57	377	377	NUM
inlawrev-3405	1046	58	-	-	SYM
inlawrev-3405	1046	59	78	78	NUM
inlawrev-3405	1046	60	(	(	PUNCT
inlawrev-3405	1046	61	1985	1985	NUM
inlawrev-3405	1046	62	)	)	PUNCT
inlawrev-3405	1046	63	(	(	PUNCT
inlawrev-3405	1046	64	discussing	discuss	VERB
inlawrev-3405	1046	65	holding	hold	VERB
inlawrev-3405	1046	66	in	in	ADP
inlawrev-3405	1046	67	wright	wright	PROPN
inlawrev-3405	1046	68	)	)	PUNCT
inlawrev-3405	1046	69	.	.	PUNCT
inlawrev-3405	1047	1	205	205	NUM
inlawrev-3405	1047	2	.	.	PUNCT
inlawrev-3405	1048	1	see	see	VERB
inlawrev-3405	1048	2	wright	wright	PROPN
inlawrev-3405	1048	3	,	,	PUNCT
inlawrev-3405	1048	4	84	84	NUM
inlawrev-3405	1048	5	t.c	t.c	PROPN
inlawrev-3405	1048	6	.	.	PUNCT
inlawrev-3405	1049	1	at	at	ADP
inlawrev-3405	1049	2	641	641	NUM
inlawrev-3405	1049	3	(	(	PUNCT
inlawrev-3405	1049	4	stating	state	VERB
inlawrev-3405	1049	5	that	that	SCONJ
inlawrev-3405	1049	6	"	"	PUNCT
inlawrev-3405	1049	7	the	the	DET
inlawrev-3405	1049	8	intent	intent	NOUN
inlawrev-3405	1049	9	to	to	PART
inlawrev-3405	1049	10	evade	evade	VERB
inlawrev-3405	1049	11	taxes	taxis	NOUN
inlawrev-3405	1049	12	is	be	AUX
inlawrev-3405	1049	13	not	not	PART
inlawrev-3405	1049	14	an	an	DET
inlawrev-3405	1049	15	element	element	NOUN
inlawrev-3405	1049	16	of	of	ADP
inlawrev-3405	1049	17	the	the	DET
inlawrev-3405	1049	18	crime	crime	NOUN
inlawrev-3405	1049	19	covered	cover	VERB
inlawrev-3405	1049	20	by	by	ADP
inlawrev-3405	1049	21	section	section	NOUN
inlawrev-3405	1049	22	7206(1	7206(1	NUM
inlawrev-3405	1049	23	)	)	PUNCT
inlawrev-3405	1049	24	"	"	PUNCT
inlawrev-3405	1049	25	)	)	PUNCT
inlawrev-3405	1049	26	;	;	PUNCT
inlawrev-3405	1049	27	see	see	VERB
inlawrev-3405	1049	28	also	also	ADV
inlawrev-3405	1049	29	i.r.c	i.r.c	NOUN
inlawrev-3405	1049	30	.	.	PUNCT
inlawrev-3405	1050	1	§	§	PROPN
inlawrev-3405	1050	2	7206(1	7206(1	NUM
inlawrev-3405	1050	3	)	)	PUNCT
inlawrev-3405	1050	4	(	(	PUNCT
inlawrev-3405	1050	5	1999	1999	NUM
inlawrev-3405	1050	6	)	)	PUNCT
inlawrev-3405	1050	7	(	(	PUNCT
inlawrev-3405	1050	8	establishing	establish	VERB
inlawrev-3405	1050	9	basis	basis	NOUN
inlawrev-3405	1050	10	of	of	ADP
inlawrev-3405	1050	11	culpability	culpability	NOUN
inlawrev-3405	1050	12	for	for	ADP
inlawrev-3405	1050	13	fraud	fraud	NOUN
inlawrev-3405	1050	14	and	and	CCONJ
inlawrev-3405	1050	15	false	false	ADJ
inlawrev-3405	1050	16	statements	statement	NOUN
inlawrev-3405	1050	17	)	)	PUNCT
inlawrev-3405	1050	18	.	.	PUNCT
inlawrev-3405	1051	1	section	section	NOUN
inlawrev-3405	1051	2	7206(1	7206(1	NUM
inlawrev-3405	1051	3	)	)	PUNCT
inlawrev-3405	1051	4	provides	provide	VERB
inlawrev-3405	1051	5	,	,	PUNCT
inlawrev-3405	1051	6	in	in	ADP
inlawrev-3405	1051	7	relevant	relevant	ADJ
inlawrev-3405	1051	8	part	part	NOUN
inlawrev-3405	1051	9	:	:	PUNCT
inlawrev-3405	1051	10	any	any	DET
inlawrev-3405	1051	11	person	person	NOUN
inlawrev-3405	1051	12	who	who	PRON
inlawrev-3405	1051	13	—	—	PUNCT
inlawrev-3405	1051	14	(	(	PUNCT
inlawrev-3405	1051	15	1	1	X
inlawrev-3405	1051	16	)	)	PUNCT
inlawrev-3405	1051	17	declaration	declaration	NOUN
inlawrev-3405	1051	18	under	under	ADP
inlawrev-3405	1051	19	penalties	penalty	NOUN
inlawrev-3405	1051	20	ofperjury	ofperjury	NOUN
inlawrev-3405	1052	1	.—willfully	.—willfully	ADV
inlawrev-3405	1052	2	makes	make	VERB
inlawrev-3405	1052	3	and	and	CCONJ
inlawrev-3405	1052	4	subscribes	subscribe	VERB
inlawrev-3405	1052	5	any	any	DET
inlawrev-3405	1052	6	return	return	NOUN
inlawrev-3405	1052	7	,	,	PUNCT
inlawrev-3405	1052	8	statement	statement	NOUN
inlawrev-3405	1052	9	,	,	PUNCT
inlawrev-3405	1052	10	or	or	CCONJ
inlawrev-3405	1052	11	other	other	ADJ
inlawrev-3405	1052	12	document	document	NOUN
inlawrev-3405	1052	13	,	,	PUNCT
inlawrev-3405	1052	14	which	which	PRON
inlawrev-3405	1052	15	contains	contain	VERB
inlawrev-3405	1052	16	or	or	CCONJ
inlawrev-3405	1052	17	is	be	AUX
inlawrev-3405	1052	18	verified	verify	VERB
inlawrev-3405	1052	19	by	by	ADP
inlawrev-3405	1052	20	a	a	DET
inlawrev-3405	1052	21	written	write	VERB
inlawrev-3405	1052	22	declaration	declaration	NOUN
inlawrev-3405	1052	23	that	that	SCONJ
inlawrev-3405	1052	24	it	it	PRON
inlawrev-3405	1052	25	is	be	AUX
inlawrev-3405	1052	26	made	make	VERB
inlawrev-3405	1052	27	under	under	ADP
inlawrev-3405	1052	28	the	the	DET
inlawrev-3405	1052	29	penalties	penalty	NOUN
inlawrev-3405	1052	30	of	of	ADP
inlawrev-3405	1052	31	perjury	perjury	NOUN
inlawrev-3405	1052	32	,	,	PUNCT
inlawrev-3405	1052	33	and	and	CCONJ
inlawrev-3405	1052	34	which	which	PRON
inlawrev-3405	1052	35	he	he	PRON
inlawrev-3405	1052	36	does	do	AUX
inlawrev-3405	1052	37	not	not	PART
inlawrev-3405	1052	38	believe	believe	VERB
inlawrev-3405	1052	39	to	to	PART
inlawrev-3405	1052	40	be	be	AUX
inlawrev-3405	1052	41	true	true	ADJ
inlawrev-3405	1052	42	and	and	CCONJ
inlawrev-3405	1052	43	correct	correct	ADJ
inlawrev-3405	1052	44	as	as	ADP
inlawrev-3405	1052	45	to	to	ADP
inlawrev-3405	1052	46	every	every	DET
inlawrev-3405	1052	47	material	material	NOUN
inlawrev-3405	1052	48	matter	matter	NOUN
inlawrev-3405	1052	49	;	;	PUNCT
inlawrev-3405	1052	50	.	.	PUNCT
inlawrev-3405	1052	51	.	.	PUNCT
inlawrev-3405	1053	1	.	.	PUNCT
inlawrev-3405	1054	1	shall	shall	AUX
inlawrev-3405	1054	2	be	be	AUX
inlawrev-3405	1054	3	guilty	guilty	ADJ
inlawrev-3405	1054	4	of	of	ADP
inlawrev-3405	1054	5	a	a	DET
inlawrev-3405	1054	6	felony	felony	NOUN
inlawrev-3405	1054	7	.	.	PUNCT
inlawrev-3405	1054	8	.	.	PUNCT
inlawrev-3405	1054	9	.	.	PUNCT
inlawrev-3405	1054	10	.	.	PUNCT
inlawrev-3405	1055	1	i	i	PRON
inlawrev-3405	1055	2	d.	d.	PROPN
inlawrev-3405	1055	3	for	for	ADP
inlawrev-3405	1055	4	a	a	DET
inlawrev-3405	1055	5	treatment	treatment	NOUN
inlawrev-3405	1055	6	of	of	ADP
inlawrev-3405	1055	7	other	other	ADJ
inlawrev-3405	1055	8	cases	case	NOUN
inlawrev-3405	1055	9	holding	hold	VERB
inlawrev-3405	1055	10	that	that	SCONJ
inlawrev-3405	1055	11	the	the	DET
inlawrev-3405	1055	12	intent	intent	NOUN
inlawrev-3405	1055	13	to	to	PART
inlawrev-3405	1055	14	evade	evade	VERB
inlawrev-3405	1055	15	taxes	taxis	NOUN
inlawrev-3405	1055	16	is	be	AUX
inlawrev-3405	1055	17	not	not	PART
inlawrev-3405	1055	18	an	an	DET
inlawrev-3405	1055	19	element	element	NOUN
inlawrev-3405	1055	20	of	of	ADP
inlawrev-3405	1055	21	the	the	DET
inlawrev-3405	1055	22	crime	crime	NOUN
inlawrev-3405	1055	23	covered	cover	VERB
inlawrev-3405	1055	24	by	by	ADP
inlawrev-3405	1055	25	i.r.c	i.r.c	NOUN
inlawrev-3405	1055	26	.	.	PUNCT
inlawrev-3405	1056	1	§	§	PROPN
inlawrev-3405	1056	2	7206(1	7206(1	NUM
inlawrev-3405	1056	3	)	)	PUNCT
inlawrev-3405	1057	1	,	,	PUNCT
inlawrev-3405	1057	2	see	see	VERB
inlawrev-3405	1057	3	united	united	PROPN
inlawrev-3405	1057	4	states	states	PROPN
inlawrev-3405	1057	5	v.	v.	ADP
inlawrev-3405	1057	6	tsanas	tsanas	PROPN
inlawrev-3405	1057	7	,	,	PUNCT
inlawrev-3405	1057	8	572	572	NUM
inlawrev-3405	1057	9	f.2d	f.2d	X
inlawrev-3405	1057	10	340	340	NUM
inlawrev-3405	1057	11	,	,	PUNCT
inlawrev-3405	1057	12	343	343	NUM
inlawrev-3405	1057	13	(	(	PUNCT
inlawrev-3405	1057	14	2d	2d	NUM
inlawrev-3405	1057	15	cir	cir	NOUN
inlawrev-3405	1057	16	.	.	PUNCT
inlawrev-3405	1057	17	)	)	PUNCT
inlawrev-3405	1057	18	,	,	PUNCT
inlawrev-3405	1057	19	cert	cert	NOUN
inlawrev-3405	1057	20	.	.	PUNCT
inlawrev-3405	1058	1	2000	2000	NUM
inlawrev-3405	1058	2	]	]	PUNCT
inlawrev-3405	1058	3	critique	critique	NOUN
inlawrev-3405	1058	4	of	of	ADP
inlawrev-3405	1058	5	the	the	DET
inlawrev-3405	1058	6	irs	irs	PROPN
inlawrev-3405	1058	7	553	553	NUM
inlawrev-3405	1058	8	the	the	DET
inlawrev-3405	1058	9	service	service	NOUN
inlawrev-3405	1058	10	must	must	AUX
inlawrev-3405	1058	11	prove	prove	VERB
inlawrev-3405	1058	12	this	this	DET
inlawrev-3405	1058	13	missing	missing	ADJ
inlawrev-3405	1058	14	element	element	NOUN
inlawrev-3405	1058	15	by	by	ADP
inlawrev-3405	1058	16	presenting	present	VERB
inlawrev-3405	1058	17	other	other	ADJ
inlawrev-3405	1058	18	evidence	evidence	NOUN
inlawrev-3405	1058	19	of	of	ADP
inlawrev-3405	1058	20	an	an	DET
inlawrev-3405	1058	21	intent	intent	NOUN
inlawrev-3405	1058	22	to	to	PART
inlawrev-3405	1058	23	evade	evade	VERB
inlawrev-3405	1058	24	taxes	taxis	NOUN
inlawrev-3405	1058	25	,	,	PUNCT
inlawrev-3405	1058	26	urging	urge	VERB
inlawrev-3405	1058	27	the	the	DET
inlawrev-3405	1058	28	tax	tax	NOUN
inlawrev-3405	1058	29	court	court	NOUN
inlawrev-3405	1058	30	to	to	PART
inlawrev-3405	1058	31	find	find	VERB
inlawrev-3405	1058	32	the	the	DET
inlawrev-3405	1058	33	missing	missing	ADJ
inlawrev-3405	1058	34	intent	intent	NOUN
inlawrev-3405	1058	35	element	element	NOUN
inlawrev-3405	1058	36	"	"	PUNCT
inlawrev-3405	1058	37	on	on	ADP
inlawrev-3405	1058	38	all	all	PRON
inlawrev-3405	1058	39	of	of	ADP
inlawrev-3405	1058	40	the	the	DET
inlawrev-3405	1058	41	facts	fact	NOUN
inlawrev-3405	1058	42	.	.	PUNCT
inlawrev-3405	1059	1	"^^	"^^	VERB
inlawrev-3405	1059	2	for	for	ADP
inlawrev-3405	1059	3	example	example	NOUN
inlawrev-3405	1059	4	,	,	PUNCT
inlawrev-3405	1059	5	in	in	ADP
inlawrev-3405	1059	6	ryan	ryan	PROPN
inlawrev-3405	1059	7	,	,	PUNCT
inlawrev-3405	1059	8	the	the	DET
inlawrev-3405	1059	9	court	court	NOUN
inlawrev-3405	1059	10	held	hold	VERB
inlawrev-3405	1059	11	that	that	SCONJ
inlawrev-3405	1059	12	a	a	DET
inlawrev-3405	1059	13	conviction	conviction	NOUN
inlawrev-3405	1059	14	under	under	ADP
inlawrev-3405	1059	15	rico	rico	PROPN
inlawrev-3405	1059	16	in	in	ADP
inlawrev-3405	1059	17	the	the	DET
inlawrev-3405	1059	18	same	same	ADJ
inlawrev-3405	1059	19	year	year	NOUN
inlawrev-3405	1059	20	as	as	ADP
inlawrev-3405	1059	21	the	the	DET
inlawrev-3405	1059	22	filing	filing	NOUN
inlawrev-3405	1059	23	ofa	ofa	PROPN
inlawrev-3405	1059	24	false	false	ADJ
inlawrev-3405	1059	25	return	return	NOUN
inlawrev-3405	1059	26	is	be	AUX
inlawrev-3405	1059	27	sufficient	sufficient	ADJ
inlawrev-3405	1059	28	to	to	PART
inlawrev-3405	1059	29	constitute	constitute	VERB
inlawrev-3405	1059	30	fraud	fraud	NOUN
inlawrev-3405	1059	31	,	,	PUNCT
inlawrev-3405	1059	32	even	even	ADV
inlawrev-3405	1059	33	if	if	SCONJ
inlawrev-3405	1059	34	none	none	NOUN
inlawrev-3405	1059	35	of	of	ADP
inlawrev-3405	1059	36	the	the	DET
inlawrev-3405	1059	37	predicate	predicate	NOUN
inlawrev-3405	1059	38	acts	act	VERB
inlawrev-3405	1059	39	underlying	underlie	VERB
inlawrev-3405	1059	40	the	the	DET
inlawrev-3405	1059	41	rico	rico	PROPN
inlawrev-3405	1059	42	conviction	conviction	NOUN
inlawrev-3405	1059	43	require	require	VERB
inlawrev-3405	1059	44	the	the	DET
inlawrev-3405	1059	45	receipt	receipt	NOUN
inlawrev-3405	1059	46	of	of	ADP
inlawrev-3405	1059	47	money.^^^	money.^^^	PROPN
inlawrev-3405	1059	48	thus	thus	ADV
inlawrev-3405	1059	49	,	,	PUNCT
inlawrev-3405	1059	50	with	with	ADP
inlawrev-3405	1059	51	only	only	ADJ
inlawrev-3405	1059	52	partial	partial	ADJ
inlawrev-3405	1059	53	collateral	collateral	ADJ
inlawrev-3405	1059	54	estoppel	estoppel	NOUN
inlawrev-3405	1059	55	(	(	PUNCT
inlawrev-3405	1059	56	from	from	ADP
inlawrev-3405	1059	57	the	the	DET
inlawrev-3405	1059	58	elements	element	NOUN
inlawrev-3405	1059	59	common	common	ADJ
inlawrev-3405	1059	60	to	to	PART
inlawrev-3405	1059	61	fraud	fraud	VERB
inlawrev-3405	1059	62	and	and	CCONJ
inlawrev-3405	1059	63	filing	file	VERB
inlawrev-3405	1059	64	a	a	DET
inlawrev-3405	1059	65	false	false	ADJ
inlawrev-3405	1059	66	return	return	NOUN
inlawrev-3405	1059	67	)	)	PUNCT
inlawrev-3405	1059	68	,	,	PUNCT
inlawrev-3405	1059	69	the	the	DET
inlawrev-3405	1059	70	denied	deny	VERB
inlawrev-3405	1059	71	,	,	PUNCT
inlawrev-3405	1059	72	435	435	NUM
inlawrev-3405	1059	73	u.s	u.s	PROPN
inlawrev-3405	1059	74	.	.	PROPN
inlawrev-3405	1059	75	995	995	NUM
inlawrev-3405	1059	76	(	(	PUNCT
inlawrev-3405	1059	77	1978	1978	NUM
inlawrev-3405	1059	78	)	)	PUNCT
inlawrev-3405	1059	79	(	(	PUNCT
inlawrev-3405	1059	80	comparing	compare	VERB
inlawrev-3405	1059	81	elements	element	NOUN
inlawrev-3405	1059	82	of	of	ADP
inlawrev-3405	1059	83	crimes	crime	NOUN
inlawrev-3405	1059	84	covered	cover	VERB
inlawrev-3405	1059	85	by	by	ADP
inlawrev-3405	1059	86	§	§	PROPN
inlawrev-3405	1059	87	7201	7201	NUM
inlawrev-3405	1059	88	and	and	CCONJ
inlawrev-3405	1059	89	§	§	PROPN
inlawrev-3405	1059	90	7206(1	7206(1	NUM
inlawrev-3405	1059	91	)	)	PUNCT
inlawrev-3405	1059	92	and	and	CCONJ
inlawrev-3405	1059	93	finding	find	VERB
inlawrev-3405	1059	94	latter	latter	ADJ
inlawrev-3405	1059	95	is	be	AUX
inlawrev-3405	1059	96	lesser	lesser	ADV
inlawrev-3405	1059	97	included	include	VERB
inlawrev-3405	1059	98	offense	offense	NOUN
inlawrev-3405	1059	99	ofthe	ofthe	NOUN
inlawrev-3405	1059	100	former	former	ADJ
inlawrev-3405	1059	101	)	)	PUNCT
inlawrev-3405	1059	102	;	;	PUNCT
inlawrev-3405	1059	103	unitedstates	unitedstate	NOUN
inlawrev-3405	1059	104	v.	v.	ADP
inlawrev-3405	1059	105	divarco	divarco	PROPN
inlawrev-3405	1059	106	,	,	PUNCT
inlawrev-3405	1059	107	484	484	NUM
inlawrev-3405	1059	108	f.2d	f.2d	NOUN
inlawrev-3405	1059	109	670	670	NUM
inlawrev-3405	1059	110	,	,	PUNCT
inlawrev-3405	1059	111	67374	67374	NUM
inlawrev-3405	1059	112	(	(	PUNCT
inlawrev-3405	1059	113	7th	7th	ADJ
inlawrev-3405	1059	114	cir	cir	NOUN
inlawrev-3405	1059	115	1973	1973	NUM
inlawrev-3405	1059	116	)	)	PUNCT
inlawrev-3405	1059	117	(	(	PUNCT
inlawrev-3405	1059	118	noting	note	VERB
inlawrev-3405	1059	119	that	that	SCONJ
inlawrev-3405	1059	120	proof	proof	NOUN
inlawrev-3405	1059	121	of	of	ADP
inlawrev-3405	1059	122	specific	specific	ADJ
inlawrev-3405	1059	123	intent	intent	NOUN
inlawrev-3405	1059	124	to	to	PART
inlawrev-3405	1059	125	evade	evade	VERB
inlawrev-3405	1059	126	taxes	taxis	NOUN
inlawrev-3405	1059	127	was	be	AUX
inlawrev-3405	1059	128	not	not	PART
inlawrev-3405	1059	129	required	require	VERB
inlawrev-3405	1059	130	in	in	ADP
inlawrev-3405	1059	131	such	such	ADJ
inlawrev-3405	1059	132	matters	matter	NOUN
inlawrev-3405	1059	133	)	)	PUNCT
inlawrev-3405	1059	134	;	;	PUNCT
inlawrev-3405	1059	135	siravo	siravo	PROPN
inlawrev-3405	1059	136	v.	v.	PROPN
inlawrev-3405	1059	137	united	united	PROPN
inlawrev-3405	1059	138	states	states	PROPN
inlawrev-3405	1059	139	,	,	PUNCT
inlawrev-3405	1059	140	377	377	NUM
inlawrev-3405	1059	141	f.2d	f.2d	X
inlawrev-3405	1059	142	469	469	NUM
inlawrev-3405	1059	143	,	,	PUNCT
inlawrev-3405	1059	144	472	472	NUM
inlawrev-3405	1059	145	n.4	n.4	SYM
inlawrev-3405	1059	146	(	(	PUNCT
inlawrev-3405	1059	147	1st	1st	ADJ
inlawrev-3405	1059	148	cir	cir	NOUN
inlawrev-3405	1059	149	.	.	PROPN
inlawrev-3405	1059	150	1967	1967	NUM
inlawrev-3405	1059	151	)	)	PUNCT
inlawrev-3405	1060	1	(	(	PUNCT
inlawrev-3405	1060	2	"	"	PUNCT
inlawrev-3405	1060	3	[	[	X
inlawrev-3405	1060	4	ijntent	ijntent	NOUN
inlawrev-3405	1060	5	to	to	PART
inlawrev-3405	1060	6	evade	evade	VERB
inlawrev-3405	1060	7	taxes	taxis	NOUN
inlawrev-3405	1060	8	is	be	AUX
inlawrev-3405	1060	9	not	not	PART
inlawrev-3405	1060	10	an	an	DET
inlawrev-3405	1060	11	element	element	NOUN
inlawrev-3405	1060	12	of	of	ADP
inlawrev-3405	1060	13	the	the	DET
inlawrev-3405	1060	14	crime	crime	NOUN
inlawrev-3405	1060	15	charged	charge	VERB
inlawrev-3405	1060	16	under	under	ADP
inlawrev-3405	1060	17	[	[	X
inlawrev-3405	1060	18	section	section	NOUN
inlawrev-3405	1060	19	7206(1	7206(1	NUM
inlawrev-3405	1060	20	)	)	PUNCT
inlawrev-3405	1060	21	]	]	PUNCT
inlawrev-3405	1060	22	.	.	PUNCT
inlawrev-3405	1060	23	"	"	PUNCT
inlawrev-3405	1060	24	)	)	PUNCT
inlawrev-3405	1060	25	;	;	PUNCT
inlawrev-3405	1060	26	united	united	PROPN
inlawrev-3405	1060	27	states	states	PROPN
inlawrev-3405	1060	28	v.	v.	PROPN
inlawrev-3405	1060	29	hans	hans	PROPN
inlawrev-3405	1060	30	,	,	PUNCT
inlawrev-3405	1060	31	548	548	NUM
inlawrev-3405	1060	32	f.	f.	PROPN
inlawrev-3405	1060	33	supp	supp	PROPN
inlawrev-3405	1060	34	.	.	PUNCT
inlawrev-3405	1061	1	1	1	NUM
inlawrev-3405	1061	2	1	1	NUM
inlawrev-3405	1061	3	19	19	NUM
inlawrev-3405	1061	4	,	,	PUNCT
inlawrev-3405	1061	5	1	1	NUM
inlawrev-3405	1061	6	123	123	NUM
inlawrev-3405	1061	7	-	-	SYM
inlawrev-3405	1061	8	24	24	NUM
inlawrev-3405	1061	9	(	(	PUNCT
inlawrev-3405	1061	10	s.d	s.d	PROPN
inlawrev-3405	1061	11	.	.	PROPN
inlawrev-3405	1061	12	ohio	ohio	PROPN
inlawrev-3405	1061	13	1982	1982	NUM
inlawrev-3405	1061	14	)	)	PUNCT
inlawrev-3405	1061	15	(	(	PUNCT
inlawrev-3405	1061	16	distinguishing	distinguish	VERB
inlawrev-3405	1061	17	between	between	ADP
inlawrev-3405	1061	18	elements	element	NOUN
inlawrev-3405	1061	19	of	of	ADP
inlawrev-3405	1061	20	§	§	PROPN
inlawrev-3405	1061	21	7201	7201	NUM
inlawrev-3405	1061	22	actions	action	NOUN
inlawrev-3405	1061	23	and	and	CCONJ
inlawrev-3405	1061	24	elements	element	NOUN
inlawrev-3405	1061	25	of	of	ADP
inlawrev-3405	1061	26	§	§	PROPN
inlawrev-3405	1061	27	7206(1	7206(1	NUM
inlawrev-3405	1061	28	)	)	PUNCT
inlawrev-3405	1061	29	actions	action	NOUN
inlawrev-3405	1061	30	regarding	regard	VERB
inlawrev-3405	1061	31	proof	proof	NOUN
inlawrev-3405	1061	32	of	of	ADP
inlawrev-3405	1061	33	willful	willful	ADJ
inlawrev-3405	1061	34	intent	intent	NOUN
inlawrev-3405	1061	35	)	)	PUNCT
inlawrev-3405	1061	36	.	.	PUNCT
inlawrev-3405	1062	1	206	206	NUM
inlawrev-3405	1062	2	.	.	PUNCT
inlawrev-3405	1062	3	see	see	VERB
inlawrev-3405	1062	4	i.r.c	i.r.c	NOUN
inlawrev-3405	1062	5	.	.	PUNCT
inlawrev-3405	1063	1	§	§	PROPN
inlawrev-3405	1063	2	7482	7482	NUM
inlawrev-3405	1063	3	(	(	PUNCT
inlawrev-3405	1063	4	establishing	establish	VERB
inlawrev-3405	1063	5	standard	standard	NOUN
inlawrev-3405	1063	6	of	of	ADP
inlawrev-3405	1063	7	review	review	NOUN
inlawrev-3405	1063	8	on	on	ADP
inlawrev-3405	1063	9	appeal	appeal	NOUN
inlawrev-3405	1063	10	)	)	PUNCT
inlawrev-3405	1063	11	.	.	PUNCT
inlawrev-3405	1064	1	such	such	DET
inlawrev-3405	1064	2	a	a	DET
inlawrev-3405	1064	3	finding	finding	NOUN
inlawrev-3405	1064	4	of	of	ADP
inlawrev-3405	1064	5	fact	fact	NOUN
inlawrev-3405	1064	6	will	will	AUX
inlawrev-3405	1064	7	normally	normally	ADV
inlawrev-3405	1064	8	not	not	PART
inlawrev-3405	1064	9	be	be	AUX
inlawrev-3405	1064	10	reversible	reversible	ADJ
inlawrev-3405	1064	11	,	,	PUNCT
inlawrev-3405	1064	12	because	because	SCONJ
inlawrev-3405	1064	13	the	the	DET
inlawrev-3405	1064	14	standard	standard	NOUN
inlawrev-3405	1064	15	for	for	ADP
inlawrev-3405	1064	16	review	review	NOUN
inlawrev-3405	1064	17	oftax	oftax	NOUN
inlawrev-3405	1064	18	court	court	NOUN
inlawrev-3405	1064	19	decisions	decision	NOUN
inlawrev-3405	1064	20	under	under	ADP
inlawrev-3405	1064	21	i.r.c	i.r.c	NOUN
inlawrev-3405	1064	22	.	.	PUNCT
inlawrev-3405	1065	1	§	§	PROPN
inlawrev-3405	1065	2	7482(a	7482(a	NOUN
inlawrev-3405	1065	3	)	)	PUNCT
inlawrev-3405	1065	4	is	be	AUX
inlawrev-3405	1065	5	the	the	DET
inlawrev-3405	1065	6	same	same	ADJ
inlawrev-3405	1065	7	as	as	ADP
inlawrev-3405	1065	8	an	an	DET
inlawrev-3405	1065	9	appeal	appeal	NOUN
inlawrev-3405	1065	10	from	from	ADP
inlawrev-3405	1065	11	a	a	DET
inlawrev-3405	1065	12	district	district	NOUN
inlawrev-3405	1065	13	court	court	NOUN
inlawrev-3405	1065	14	in	in	ADP
inlawrev-3405	1065	15	a	a	DET
inlawrev-3405	1065	16	non	non	ADJ
inlawrev-3405	1065	17	-	-	ADJ
inlawrev-3405	1065	18	jury	jury	ADJ
inlawrev-3405	1065	19	civil	civil	ADJ
inlawrev-3405	1065	20	case	case	NOUN
inlawrev-3405	1065	21	.	.	PUNCT
inlawrev-3405	1066	1	see	see	VERB
inlawrev-3405	1066	2	i	i	PRON
inlawrev-3405	1066	3	d.	d.	PROPN
inlawrev-3405	1066	4	the	the	DET
inlawrev-3405	1066	5	standard	standard	PROPN
inlawrev-3405	1066	6	for	for	ADP
inlawrev-3405	1066	7	appeal	appeal	NOUN
inlawrev-3405	1066	8	from	from	ADP
inlawrev-3405	1066	9	a	a	DET
inlawrev-3405	1066	10	decision	decision	NOUN
inlawrev-3405	1066	11	ofthe	ofthe	NOUN
inlawrev-3405	1066	12	district	district	NOUN
inlawrev-3405	1066	13	court	court	NOUN
inlawrev-3405	1066	14	is	be	AUX
inlawrev-3405	1066	15	that	that	SCONJ
inlawrev-3405	1066	16	no	no	DET
inlawrev-3405	1066	17	case	case	NOUN
inlawrev-3405	1066	18	can	can	AUX
inlawrev-3405	1066	19	be	be	AUX
inlawrev-3405	1066	20	reversed	reverse	VERB
inlawrev-3405	1066	21	unless	unless	SCONJ
inlawrev-3405	1066	22	the	the	DET
inlawrev-3405	1066	23	findings	finding	NOUN
inlawrev-3405	1066	24	offact	offact	NOUN
inlawrev-3405	1066	25	are	be	AUX
inlawrev-3405	1066	26	clearly	clearly	ADV
inlawrev-3405	1066	27	erroneous	erroneous	ADJ
inlawrev-3405	1066	28	.	.	PUNCT
inlawrev-3405	1067	1	5eege«era//>'farcasanuv	5eege«era//>'farcasanuv	X
inlawrev-3405	1067	2	.	.	PUNCT
inlawrev-3405	1068	1	commissioner	commissioner	NOUN
inlawrev-3405	1068	2	,	,	PUNCT
inlawrev-3405	1068	3	436	436	NUM
inlawrev-3405	1068	4	f.2d	f.2d	SYM
inlawrev-3405	1068	5	146	146	NUM
inlawrev-3405	1068	6	,	,	PUNCT
inlawrev-3405	1068	7	148	148	NUM
inlawrev-3405	1068	8	(	(	PUNCT
inlawrev-3405	1068	9	d.c	d.c	PROPN
inlawrev-3405	1068	10	.	.	PROPN
inlawrev-3405	1068	11	cir	cir	PROPN
inlawrev-3405	1068	12	.	.	PROPN
inlawrev-3405	1069	1	1	1	NUM
inlawrev-3405	1069	2	970	970	NUM
inlawrev-3405	1069	3	)	)	PUNCT
inlawrev-3405	1069	4	(	(	PUNCT
inlawrev-3405	1069	5	holding	hold	VERB
inlawrev-3405	1069	6	that	that	DET
inlawrev-3405	1069	7	burden	burden	NOUN
inlawrev-3405	1069	8	rests	rest	VERB
inlawrev-3405	1069	9	with	with	ADP
inlawrev-3405	1069	10	appellant	appellant	NOUN
inlawrev-3405	1069	11	to	to	PART
inlawrev-3405	1069	12	show	show	VERB
inlawrev-3405	1069	13	that	that	SCONJ
inlawrev-3405	1069	14	findings	finding	VERB
inlawrev-3405	1069	15	that	that	SCONJ
inlawrev-3405	1069	16	romanian	romanian	ADJ
inlawrev-3405	1069	17	communist	communist	ADJ
inlawrev-3405	1069	18	government	government	NOUN
inlawrev-3405	1069	19	's	's	PART
inlawrev-3405	1069	20	confiscation	confiscation	NOUN
inlawrev-3405	1069	21	of	of	ADP
inlawrev-3405	1069	22	his	his	PRON
inlawrev-3405	1069	23	property	property	NOUN
inlawrev-3405	1069	24	constituted	constitute	VERB
inlawrev-3405	1069	25	theft	theft	NOUN
inlawrev-3405	1069	26	for	for	ADP
inlawrev-3405	1069	27	tax	tax	NOUN
inlawrev-3405	1069	28	purposes	purpose	NOUN
inlawrev-3405	1069	29	;	;	PUNCT
inlawrev-3405	1069	30	were	be	AUX
inlawrev-3405	1069	31	clearly	clearly	ADV
inlawrev-3405	1069	32	erroneous	erroneous	ADJ
inlawrev-3405	1069	33	)	)	PUNCT
inlawrev-3405	1069	34	;	;	PUNCT
inlawrev-3405	1069	35	baldwin	baldwin	PROPN
inlawrev-3405	1069	36	bros	bros	PROPN
inlawrev-3405	1069	37	.	.	PROPN
inlawrev-3405	1069	38	,	,	PUNCT
inlawrev-3405	1069	39	inc	inc	PROPN
inlawrev-3405	1069	40	.	.	PROPN
inlawrev-3405	1069	41	v.	v.	PROPN
inlawrev-3405	1069	42	commissioner	commissioner	PROPN
inlawrev-3405	1069	43	,	,	PUNCT
inlawrev-3405	1069	44	361	361	NUM
inlawrev-3405	1069	45	f.2d	f.2d	ADP
inlawrev-3405	1069	46	668	668	NUM
inlawrev-3405	1069	47	,	,	PUNCT
inlawrev-3405	1069	48	670	670	NUM
inlawrev-3405	1069	49	(	(	PUNCT
inlawrev-3405	1069	50	3d	3d	NUM
inlawrev-3405	1069	51	cir	cir	NOUN
inlawrev-3405	1069	52	.	.	PROPN
inlawrev-3405	1069	53	1966	1966	NUM
inlawrev-3405	1069	54	)	)	PUNCT
inlawrev-3405	1070	1	(	(	PUNCT
inlawrev-3405	1070	2	holding	hold	VERB
inlawrev-3405	1070	3	that	that	DET
inlawrev-3405	1070	4	burden	burden	NOUN
inlawrev-3405	1070	5	is	be	AUX
inlawrev-3405	1070	6	on	on	ADP
inlawrev-3405	1070	7	taxpayer	taxpayer	NOUN
inlawrev-3405	1070	8	to	to	PART
inlawrev-3405	1070	9	establish	establish	VERB
inlawrev-3405	1070	10	that	that	SCONJ
inlawrev-3405	1070	11	challenged	challenge	VERB
inlawrev-3405	1070	12	ruling	ruling	NOUN
inlawrev-3405	1070	13	of	of	ADP
inlawrev-3405	1070	14	tax	tax	NOUN
inlawrev-3405	1070	15	court	court	NOUN
inlawrev-3405	1070	16	was	be	AUX
inlawrev-3405	1070	17	arbitrary	arbitrary	ADJ
inlawrev-3405	1070	18	)	)	PUNCT
inlawrev-3405	1070	19	.	.	PUNCT
inlawrev-3405	1071	1	207	207	NUM
inlawrev-3405	1071	2	.	.	PUNCT
inlawrev-3405	1072	1	the	the	DET
inlawrev-3405	1072	2	overwhelming	overwhelming	ADJ
inlawrev-3405	1072	3	number	number	NOUN
inlawrev-3405	1072	4	of	of	ADP
inlawrev-3405	1072	5	conspirators	conspirator	NOUN
inlawrev-3405	1072	6	convicted	convict	VERB
inlawrev-3405	1072	7	in	in	ADP
inlawrev-3405	1072	8	any	any	DET
inlawrev-3405	1072	9	rico	rico	PROPN
inlawrev-3405	1072	10	case	case	NOUN
inlawrev-3405	1072	11	are	be	AUX
inlawrev-3405	1072	12	convicted	convict	VERB
inlawrev-3405	1072	13	of	of	ADP
inlawrev-3405	1072	14	predicate	predicate	NOUN
inlawrev-3405	1072	15	acts	act	NOUN
inlawrev-3405	1072	16	requiring	require	VERB
inlawrev-3405	1072	17	the	the	DET
inlawrev-3405	1072	18	receipt	receipt	NOUN
inlawrev-3405	1072	19	of	of	ADP
inlawrev-3405	1072	20	money	money	NOUN
inlawrev-3405	1072	21	or	or	CCONJ
inlawrev-3405	1072	22	property	property	NOUN
inlawrev-3405	1072	23	.	.	PUNCT
inlawrev-3405	1073	1	see	see	VERB
inlawrev-3405	1073	2	g.	g.	PROPN
inlawrev-3405	1073	3	robert	robert	PROPN
inlawrev-3405	1073	4	blakey	blakey	PROPN
inlawrev-3405	1073	5	&	&	CCONJ
inlawrev-3405	1073	6	kevin	kevin	PROPN
inlawrev-3405	1073	7	p.	p.	PROPN
inlawrev-3405	1073	8	roddy	roddy	PROPN
inlawrev-3405	1073	9	,	,	PUNCT
inlawrev-3405	1073	10	reflections	reflection	NOUN
inlawrev-3405	1073	11	on	on	ADP
inlawrev-3405	1073	12	reves	ref	NOUN
inlawrev-3405	1073	13	v.	v.	ADP
inlawrev-3405	1073	14	ernst	ernst	PROPN
inlawrev-3405	1073	15	&	&	CCONJ
inlawrev-3405	1073	16	young.its	young.it	NOUN
inlawrev-3405	1073	17	meaning	meaning	NOUN
inlawrev-3405	1073	18	and	and	CCONJ
inlawrev-3405	1073	19	impact	impact	NOUN
inlawrev-3405	1073	20	on	on	ADP
inlawrev-3405	1073	21	substantive	substantive	ADJ
inlawrev-3405	1073	22	,	,	PUNCT
inlawrev-3405	1073	23	accessory	accessory	NOUN
inlawrev-3405	1073	24	,	,	PUNCT
inlawrev-3405	1073	25	aidingandabettingandconspiracyliability	aidingandabettingandconspiracyliability	NOUN
inlawrev-3405	1073	26	underrico	underrico	NOUN
inlawrev-3405	1073	27	,	,	PUNCT
inlawrev-3405	1073	28	33	33	NUM
inlawrev-3405	1073	29	am	am	NOUN
inlawrev-3405	1073	30	.	.	PUNCT
inlawrev-3405	1074	1	crim	crim	PROPN
inlawrev-3405	1074	2	.	.	PUNCT
inlawrev-3405	1075	1	l.	l.	PROPN
inlawrev-3405	1075	2	rev	rev	PROPN
inlawrev-3405	1075	3	.	.	PROPN
inlawrev-3405	1075	4	1	1	NUM
inlawrev-3405	1075	5	345	345	NUM
inlawrev-3405	1075	6	,	,	PUNCT
inlawrev-3405	1075	7	1423	1423	NUM
inlawrev-3405	1075	8	(	(	PUNCT
inlawrev-3405	1075	9	1996	1996	NUM
inlawrev-3405	1075	10	)	)	PUNCT
inlawrev-3405	1075	11	(	(	PUNCT
inlawrev-3405	1075	12	discussing	discuss	VERB
inlawrev-3405	1075	13	rico	rico	PROPN
inlawrev-3405	1075	14	criminal	criminal	ADJ
inlawrev-3405	1075	15	and	and	CCONJ
inlawrev-3405	1075	16	civil	civil	ADJ
inlawrev-3405	1075	17	accomplice	accomplice	NOUN
inlawrev-3405	1075	18	liability	liability	NOUN
inlawrev-3405	1075	19	)	)	PUNCT
inlawrev-3405	1075	20	.	.	PUNCT
inlawrev-3405	1076	1	the	the	DET
inlawrev-3405	1076	2	service	service	NOUN
inlawrev-3405	1076	3	makes	make	VERB
inlawrev-3405	1076	4	the	the	DET
inlawrev-3405	1076	5	inference	inference	NOUN
inlawrev-3405	1076	6	that	that	SCONJ
inlawrev-3405	1076	7	this	this	DET
inlawrev-3405	1076	8	assumed	assume	VERB
inlawrev-3405	1076	9	receipt	receipt	NOUN
inlawrev-3405	1076	10	of	of	ADP
inlawrev-3405	1076	11	money	money	NOUN
inlawrev-3405	1076	12	or	or	CCONJ
inlawrev-3405	1076	13	property	property	NOUN
inlawrev-3405	1076	14	which	which	PRON
inlawrev-3405	1076	15	is	be	AUX
inlawrev-3405	1076	16	not	not	PART
inlawrev-3405	1076	17	reported	report	VERB
inlawrev-3405	1076	18	equals	equal	VERB
inlawrev-3405	1076	19	fraud	fraud	NOUN
inlawrev-3405	1076	20	.	.	PUNCT
inlawrev-3405	1077	1	see	see	VERB
inlawrev-3405	1077	2	also	also	ADV
inlawrev-3405	1077	3	pamela	pamela	PROPN
inlawrev-3405	1077	4	h.	h.	PROPN
inlawrev-3405	1077	5	bucy	bucy	PROPN
inlawrev-3405	1077	6	,	,	PUNCT
inlawrev-3405	1077	7	criminal	criminal	ADJ
inlawrev-3405	1077	8	tax	tax	NOUN
inlawrev-3405	1077	9	fraud	fraud	NOUN
inlawrev-3405	1077	10	:	:	PUNCT
inlawrev-3405	1077	11	the	the	DET
inlawrev-3405	1077	12	downfall	downfall	NOUN
inlawrev-3405	1077	13	ofmurderers	ofmurderer	NOUN
inlawrev-3405	1077	14	,	,	PUNCT
inlawrev-3405	1077	15	madams	madams	NOUN
inlawrev-3405	1077	16	and	and	CCONJ
inlawrev-3405	1077	17	thieves	thief	NOUN
inlawrev-3405	1077	18	,	,	PUNCT
inlawrev-3405	1077	19	29	29	NUM
inlawrev-3405	1077	20	ariz	ariz	NOUN
inlawrev-3405	1077	21	.	.	PUNCT
inlawrev-3405	1078	1	st	st	PROPN
inlawrev-3405	1078	2	.	.	PROPN
inlawrev-3405	1078	3	l.j	l.j	PROPN
inlawrev-3405	1078	4	.	.	PROPN
inlawrev-3405	1078	5	639	639	NUM
inlawrev-3405	1078	6	,	,	PUNCT
inlawrev-3405	1078	7	669	669	NUM
inlawrev-3405	1078	8	(	(	PUNCT
inlawrev-3405	1078	9	1997	1997	NUM
inlawrev-3405	1078	10	)	)	PUNCT
inlawrev-3405	1078	11	(	(	PUNCT
inlawrev-3405	1078	12	"	"	PUNCT
inlawrev-3405	1078	13	whenever	whenever	SCONJ
inlawrev-3405	1078	14	the	the	DET
inlawrev-3405	1078	15	income	income	NOUN
inlawrev-3405	1078	16	not	not	PART
inlawrev-3405	1078	17	reported	report	VERB
inlawrev-3405	1078	18	or	or	CCONJ
inlawrev-3405	1078	19	taxes	taxis	NOUN
inlawrev-3405	1078	20	evaded	evade	VERB
inlawrev-3405	1078	21	arise	arise	NOUN
inlawrev-3405	1078	22	from	from	ADP
inlawrev-3405	1078	23	fraudulent	fraudulent	ADJ
inlawrev-3405	1078	24	activity	activity	NOUN
inlawrev-3405	1078	25	,	,	PUNCT
inlawrev-3405	1078	26	the	the	DET
inlawrev-3405	1078	27	tax	tax	NOUN
inlawrev-3405	1078	28	fraud	fraud	NOUN
inlawrev-3405	1078	29	charges	charge	NOUN
inlawrev-3405	1078	30	may	may	AUX
inlawrev-3405	1078	31	"	"	PUNCT
inlawrev-3405	1078	32	piggy	piggy	VERB
inlawrev-3405	1078	33	-	-	PUNCT
inlawrev-3405	1078	34	back	back	NOUN
inlawrev-3405	1078	35	"	"	PUNCT
inlawrev-3405	1078	36	other	other	ADJ
inlawrev-3405	1078	37	charges	charge	NOUN
inlawrev-3405	1078	38	arising	arise	VERB
inlawrev-3405	1078	39	from	from	ADP
inlawrev-3405	1078	40	the	the	DET
inlawrev-3405	1078	41	fraud	fraud	NOUN
inlawrev-3405	1078	42	,	,	PUNCT
inlawrev-3405	1078	43	such	such	ADJ
inlawrev-3405	1078	44	as	as	ADP
inlawrev-3405	1078	45	rico	rico	PROPN
inlawrev-3405	1078	46	,	,	PUNCT
inlawrev-3405	1078	47	embezzlement	embezzlement	NOUN
inlawrev-3405	1078	48	,	,	PUNCT
inlawrev-3405	1078	49	or	or	CCONJ
inlawrev-3405	1078	50	money	money	NOUN
inlawrev-3405	1078	51	laundering	laundering	NOUN
inlawrev-3405	1078	52	.	.	PUNCT
inlawrev-3405	1078	53	"	"	PUNCT
inlawrev-3405	1078	54	)	)	PUNCT
inlawrev-3405	1078	55	.	.	PUNCT
inlawrev-3405	1079	1	this	this	PRON
inlawrev-3405	1079	2	is	be	AUX
inlawrev-3405	1079	3	true	true	ADJ
inlawrev-3405	1079	4	,	,	PUNCT
inlawrev-3405	1079	5	assuming	assume	VERB
inlawrev-3405	1079	6	the	the	DET
inlawrev-3405	1079	7	willfulness	willfulness	NOUN
inlawrev-3405	1079	8	element	element	NOUN
inlawrev-3405	1079	9	of	of	ADP
inlawrev-3405	1079	10	fraud	fraud	NOUN
inlawrev-3405	1079	11	is	be	AUX
inlawrev-3405	1079	12	satisfied	satisfied	ADJ
inlawrev-3405	1079	13	.	.	PUNCT
inlawrev-3405	1080	1	however	however	ADV
inlawrev-3405	1080	2	,	,	PUNCT
inlawrev-3405	1080	3	where	where	SCONJ
inlawrev-3405	1080	4	the	the	DET
inlawrev-3405	1080	5	jury	jury	NOUN
inlawrev-3405	1080	6	has	have	AUX
inlawrev-3405	1080	7	found	find	VERB
inlawrev-3405	1080	8	guilt	guilt	NOUN
inlawrev-3405	1080	9	only	only	ADV
inlawrev-3405	1080	10	of	of	ADP
inlawrev-3405	1080	11	conspiracy	conspiracy	NOUN
inlawrev-3405	1080	12	or	or	CCONJ
inlawrev-3405	1080	13	aiding	aid	VERB
inlawrev-3405	1080	14	and	and	CCONJ
inlawrev-3405	1080	15	abetting	abet	VERB
inlawrev-3405	1080	16	,	,	PUNCT
inlawrev-3405	1080	17	there	there	PRON
inlawrev-3405	1080	18	is	be	VERB
inlawrev-3405	1080	19	no	no	PRON
inlawrev-3405	1080	20	necessary	necessary	ADJ
inlawrev-3405	1080	21	finding	find	VERB
inlawrev-3405	1080	22	ofthe	ofthe	NOUN
inlawrev-3405	1080	23	receipt	receipt	NOUN
inlawrev-3405	1080	24	ofmoney	ofmoney	NOUN
inlawrev-3405	1080	25	;	;	PUNCT
inlawrev-3405	1080	26	therefore	therefore	ADV
inlawrev-3405	1080	27	,	,	PUNCT
inlawrev-3405	1080	28	the	the	DET
inlawrev-3405	1080	29	taxpayers	taxpayer	NOUN
inlawrev-3405	1080	30	are	be	AUX
inlawrev-3405	1080	31	not	not	PART
inlawrev-3405	1080	32	estopped	estop	VERB
inlawrev-3405	1080	33	to	to	PART
inlawrev-3405	1080	34	deny	deny	VERB
inlawrev-3405	1080	35	the	the	DET
inlawrev-3405	1080	36	receipt	receipt	NOUN
inlawrev-3405	1080	37	ofmoney	ofmoney	NOUN
inlawrev-3405	1080	38	in	in	ADP
inlawrev-3405	1080	39	the	the	DET
inlawrev-3405	1080	40	later	later	ADJ
inlawrev-3405	1080	41	civil	civil	ADJ
inlawrev-3405	1080	42	suit	suit	NOUN
inlawrev-3405	1080	43	.	.	PUNCT
inlawrev-3405	1081	1	see	see	VERB
inlawrev-3405	1081	2	ryan	ryan	PROPN
inlawrev-3405	1081	3	v.	v.	PROPN
inlawrev-3405	1081	4	commissioner	commissioner	PROPN
inlawrev-3405	1081	5	,	,	PUNCT
inlawrev-3405	1081	6	75	75	NUM
inlawrev-3405	1081	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1081	8	.	.	PUNCT
inlawrev-3405	1082	1	(	(	PUNCT
inlawrev-3405	1082	2	cch)1778	cch)1778	PROPN
inlawrev-3405	1082	3	,	,	PUNCT
inlawrev-3405	1082	4	1797(1998	1797(1998	NUM
inlawrev-3405	1082	5	)	)	PUNCT
inlawrev-3405	1082	6	.	.	PUNCT
inlawrev-3405	1083	1	see	see	AUX
inlawrev-3405	1083	2	also	also	ADV
inlawrev-3405	1083	3	united	united	PROPN
inlawrev-3405	1083	4	states	states	PROPN
inlawrev-3405	1083	5	v.	v.	PROPN
inlawrev-3405	1083	6	shenberg	shenberg	PROPN
inlawrev-3405	1083	7	,	,	PUNCT
inlawrev-3405	1083	8	89	89	NUM
inlawrev-3405	1083	9	f.3d	f.3d	NUM
inlawrev-3405	1083	10	1461	1461	NUM
inlawrev-3405	1083	11	,	,	PUNCT
inlawrev-3405	1083	12	1479	1479	NUM
inlawrev-3405	1083	13	(	(	PUNCT
inlawrev-3405	1083	14	1	1	NUM
inlawrev-3405	1083	15	1th	1th	ADJ
inlawrev-3405	1083	16	cir	cir	NOUN
inlawrev-3405	1083	17	.	.	PUNCT
inlawrev-3405	1083	18	1996	1996	NUM
inlawrev-3405	1083	19	)	)	PUNCT
inlawrev-3405	1084	1	(	(	PUNCT
inlawrev-3405	1084	2	holding	hold	VERB
inlawrev-3405	1084	3	that	that	PRON
inlawrev-3405	1084	4	on	on	ADP
inlawrev-3405	1084	5	retrial	retrial	NOUN
inlawrev-3405	1084	6	of	of	ADP
inlawrev-3405	1084	7	certain	certain	ADJ
inlawrev-3405	1084	8	counts	count	NOUN
inlawrev-3405	1084	9	of	of	ADP
inlawrev-3405	1084	10	a	a	DET
inlawrev-3405	1084	11	rico	rico	PROPN
inlawrev-3405	1084	12	case	case	NOUN
inlawrev-3405	1084	13	,	,	PUNCT
inlawrev-3405	1084	14	collateral	collateral	ADJ
inlawrev-3405	1084	15	estoppel	estoppel	NOUN
inlawrev-3405	1084	16	precluded	precluded	ADJ
inlawrev-3405	1084	17	government	government	NOUN
inlawrev-3405	1084	18	from	from	ADP
inlawrev-3405	1084	19	using	use	VERB
inlawrev-3405	1084	20	predicate	predicate	NOUN
inlawrev-3405	1084	21	acts	act	NOUN
inlawrev-3405	1084	22	of	of	ADP
inlawrev-3405	1084	23	which	which	PRON
inlawrev-3405	1084	24	defendants	defendant	NOUN
inlawrev-3405	1084	25	had	have	AUX
inlawrev-3405	1084	26	been	be	AUX
inlawrev-3405	1084	27	acquitted	acquit	VERB
inlawrev-3405	1084	28	in	in	ADP
inlawrev-3405	1084	29	first	first	ADJ
inlawrev-3405	1084	30	trial	trial	NOUN
inlawrev-3405	1084	31	as	as	ADP
inlawrev-3405	1084	32	"	"	PUNCT
inlawrev-3405	1084	33	an	an	DET
inlawrev-3405	1084	34	essential	essential	ADJ
inlawrev-3405	1084	35	elemenf	elemenf	NOUN
inlawrev-3405	1084	36	of	of	ADP
inlawrev-3405	1084	37	mistried	mistried	ADJ
inlawrev-3405	1084	38	counts	count	NOUN
inlawrev-3405	1084	39	)	)	PUNCT
inlawrev-3405	1084	40	.	.	PUNCT
inlawrev-3405	1085	1	of	of	ADP
inlawrev-3405	1085	2	course	course	NOUN
inlawrev-3405	1085	3	,	,	PUNCT
inlawrev-3405	1085	4	when	when	SCONJ
inlawrev-3405	1085	5	the	the	DET
inlawrev-3405	1085	6	trial	trial	NOUN
inlawrev-3405	1085	7	court	court	NOUN
inlawrev-3405	1085	8	finds	find	VERB
inlawrev-3405	1085	9	on	on	ADP
inlawrev-3405	1085	10	all	all	DET
inlawrev-3405	1085	11	the	the	DET
inlawrev-3405	1085	12	facts	fact	NOUN
inlawrev-3405	1085	13	that	that	SCONJ
inlawrev-3405	1085	14	a	a	DET
inlawrev-3405	1085	15	petitioner	petitioner	NOUN
inlawrev-3405	1085	16	actually	actually	ADV
inlawrev-3405	1085	17	received	receive	VERB
inlawrev-3405	1085	18	money	money	NOUN
inlawrev-3405	1085	19	from	from	ADP
inlawrev-3405	1085	20	the	the	DET
inlawrev-3405	1085	21	conspiracy	conspiracy	NOUN
inlawrev-3405	1085	22	,	,	PUNCT
inlawrev-3405	1085	23	the	the	DET
inlawrev-3405	1085	24	practical	practical	ADJ
inlawrev-3405	1085	25	result	result	NOUN
inlawrev-3405	1085	26	is	be	AUX
inlawrev-3405	1085	27	the	the	DET
inlawrev-3405	1085	28	same	same	ADJ
inlawrev-3405	1085	29	,	,	PUNCT
inlawrev-3405	1085	30	but	but	CCONJ
inlawrev-3405	1085	31	it	it	PRON
inlawrev-3405	1085	32	is	be	AUX
inlawrev-3405	1085	33	not	not	PART
inlawrev-3405	1085	34	derived	derive	VERB
inlawrev-3405	1085	35	from	from	ADP
inlawrev-3405	1085	36	collateral	collateral	ADJ
inlawrev-3405	1085	37	estoppel	estoppel	NOUN
inlawrev-3405	1085	38	.	.	PUNCT
inlawrev-3405	1086	1	see	see	VERB
inlawrev-3405	1086	2	ryan	ryan	PROPN
inlawrev-3405	1086	3	75	75	NUM
inlawrev-3405	1086	4	t.c.m	t.c.m	NOUN
inlawrev-3405	1086	5	.	.	PUNCT
inlawrev-3405	1087	1	at	at	ADP
inlawrev-3405	1087	2	1789	1789	NUM
inlawrev-3405	1087	3	-	-	SYM
inlawrev-3405	1087	4	97	97	NUM
inlawrev-3405	1087	5	.	.	PUNCT
inlawrev-3405	1087	6	554	554	NUM
inlawrev-3405	1087	7	indiana	indiana	NOUN
inlawrev-3405	1087	8	law	law	PROPN
inlawrev-3405	1087	9	review	review	NOUN
inlawrev-3405	1087	10	[	[	X
inlawrev-3405	1087	11	vol	vol	NOUN
inlawrev-3405	1087	12	.	.	PUNCT
inlawrev-3405	1087	13	33:517	33:517	NUM
inlawrev-3405	1087	14	service	service	NOUN
inlawrev-3405	1087	15	can	can	AUX
inlawrev-3405	1087	16	still	still	ADV
inlawrev-3405	1087	17	prove	prove	VERB
inlawrev-3405	1087	18	the	the	DET
inlawrev-3405	1087	19	other	other	ADJ
inlawrev-3405	1087	20	elements	element	NOUN
inlawrev-3405	1087	21	of	of	ADP
inlawrev-3405	1087	22	civil	civil	ADJ
inlawrev-3405	1087	23	fraud	fraud	NOUN
inlawrev-3405	1087	24	by	by	ADP
inlawrev-3405	1087	25	other	other	ADJ
inlawrev-3405	1087	26	means.^^^	means.^^^	PROPN
inlawrev-3405	1087	27	this	this	PRON
inlawrev-3405	1087	28	would	would	AUX
inlawrev-3405	1087	29	satisfy	satisfy	VERB
inlawrev-3405	1087	30	the	the	DET
inlawrev-3405	1087	31	element	element	NOUN
inlawrev-3405	1087	32	ofevasion	ofevasion	NOUN
inlawrev-3405	1087	33	not	not	PART
inlawrev-3405	1087	34	supplied	supply	VERB
inlawrev-3405	1087	35	by	by	ADP
inlawrev-3405	1087	36	collateral	collateral	ADJ
inlawrev-3405	1087	37	estoppel	estoppel	NOUN
inlawrev-3405	1087	38	,	,	PUNCT
inlawrev-3405	1087	39	and	and	CCONJ
inlawrev-3405	1087	40	thus	thus	ADV
inlawrev-3405	1087	41	could	could	AUX
inlawrev-3405	1087	42	prove	prove	VERB
inlawrev-3405	1087	43	fraud	fraud	NOUN
inlawrev-3405	1087	44	by	by	ADP
inlawrev-3405	1087	45	clear	clear	ADJ
inlawrev-3405	1087	46	and	and	CCONJ
inlawrev-3405	1087	47	convincing	convincing	ADJ
inlawrev-3405	1087	48	evidence	evidence	NOUN
inlawrev-3405	1087	49	.	.	PUNCT
inlawrev-3405	1088	1	c.	c.	PROPN
inlawrev-3405	1088	2	ifthe	ifthe	PROPN
inlawrev-3405	1088	3	taxpayer	taxpayer	PROPN
inlawrev-3405	1088	4	has	have	AUX
inlawrev-3405	1088	5	committed	commit	VERB
inlawrev-3405	1088	6	some	some	DET
inlawrev-3405	1088	7	non	non	ADJ
inlawrev-3405	1088	8	-	-	ADJ
inlawrev-3405	1088	9	tax	tax	ADJ
inlawrev-3405	1088	10	crime	crime	NOUN
inlawrev-3405	1088	11	the	the	DET
inlawrev-3405	1088	12	taxpayer	taxpayer	NOUN
inlawrev-3405	1088	13	can	can	AUX
inlawrev-3405	1088	14	not	not	PART
inlawrev-3405	1088	15	relitigate	relitigate	VERB
inlawrev-3405	1088	16	any	any	DET
inlawrev-3405	1088	17	essential	essential	ADJ
inlawrev-3405	1088	18	element	element	NOUN
inlawrev-3405	1088	19	of	of	ADP
inlawrev-3405	1088	20	a	a	DET
inlawrev-3405	1088	21	prior	prior	ADJ
inlawrev-3405	1088	22	judicial	judicial	ADJ
inlawrev-3405	1088	23	determination.^^^	determination.^^^	PROPN
inlawrev-3405	1088	24	therefore	therefore	ADV
inlawrev-3405	1088	25	,	,	PUNCT
inlawrev-3405	1088	26	if	if	SCONJ
inlawrev-3405	1088	27	the	the	DET
inlawrev-3405	1088	28	receipt	receipt	NOUN
inlawrev-3405	1088	29	of	of	ADP
inlawrev-3405	1088	30	money	money	NOUN
inlawrev-3405	1088	31	or	or	CCONJ
inlawrev-3405	1088	32	its	its	PRON
inlawrev-3405	1088	33	equivalent	equivalent	NOUN
inlawrev-3405	1088	34	is	be	AUX
inlawrev-3405	1088	35	an	an	DET
inlawrev-3405	1088	36	essential	essential	ADJ
inlawrev-3405	1088	37	element	element	NOUN
inlawrev-3405	1088	38	ofthe	ofthe	NOUN
inlawrev-3405	1088	39	crime	crime	NOUN
inlawrev-3405	1088	40	for	for	ADP
inlawrev-3405	1088	41	which	which	PRON
inlawrev-3405	1088	42	the	the	DET
inlawrev-3405	1088	43	petitioner	petitioner	NOUN
inlawrev-3405	1088	44	was	be	AUX
inlawrev-3405	1088	45	convicted	convict	VERB
inlawrev-3405	1088	46	,	,	PUNCT
inlawrev-3405	1088	47	such	such	ADJ
inlawrev-3405	1088	48	as	as	ADP
inlawrev-3405	1088	49	for	for	ADP
inlawrev-3405	1088	50	robbery	robbery	NOUN
inlawrev-3405	1088	51	or	or	CCONJ
inlawrev-3405	1088	52	bribery	bribery	NOUN
inlawrev-3405	1088	53	,	,	PUNCT
inlawrev-3405	1088	54	the	the	DET
inlawrev-3405	1088	55	petitioner	petitioner	NOUN
inlawrev-3405	1088	56	can	can	AUX
inlawrev-3405	1088	57	not	not	PART
inlawrev-3405	1088	58	deny	deny	VERB
inlawrev-3405	1088	59	the	the	DET
inlawrev-3405	1088	60	receipt	receipt	NOUN
inlawrev-3405	1088	61	of	of	ADP
inlawrev-3405	1088	62	money	money	NOUN
inlawrev-3405	1088	63	or	or	CCONJ
inlawrev-3405	1088	64	its	its	PRON
inlawrev-3405	1088	65	equivalent	equivalent	NOUN
inlawrev-3405	1088	66	.	.	PUNCT
inlawrev-3405	1089	1	on	on	ADP
inlawrev-3405	1089	2	the	the	DET
inlawrev-3405	1089	3	other	other	ADJ
inlawrev-3405	1089	4	hand	hand	NOUN
inlawrev-3405	1089	5	,	,	PUNCT
inlawrev-3405	1089	6	if	if	SCONJ
inlawrev-3405	1089	7	the	the	DET
inlawrev-3405	1089	8	prior	prior	ADJ
inlawrev-3405	1089	9	criminal	criminal	ADJ
inlawrev-3405	1089	10	conviction	conviction	NOUN
inlawrev-3405	1089	11	is	be	AUX
inlawrev-3405	1089	12	for	for	ADP
inlawrev-3405	1089	13	a	a	DET
inlawrev-3405	1089	14	crime	crime	NOUN
inlawrev-3405	1089	15	such	such	ADJ
inlawrev-3405	1089	16	as	as	ADP
inlawrev-3405	1089	17	aiding	aid	VERB
inlawrev-3405	1089	18	and	and	CCONJ
inlawrev-3405	1089	19	abetting	abet	VERB
inlawrev-3405	1089	20	robbery	robbery	NOUN
inlawrev-3405	1089	21	,	,	PUNCT
inlawrev-3405	1089	22	which	which	PRON
inlawrev-3405	1089	23	in	in	ADP
inlawrev-3405	1089	24	most	most	ADJ
inlawrev-3405	1089	25	statutes	statute	NOUN
inlawrev-3405	1089	26	does	do	AUX
inlawrev-3405	1089	27	not	not	PART
inlawrev-3405	1089	28	have	have	VERB
inlawrev-3405	1089	29	the	the	DET
inlawrev-3405	1089	30	receipt	receipt	NOUN
inlawrev-3405	1089	31	of	of	ADP
inlawrev-3405	1089	32	money	money	NOUN
inlawrev-3405	1089	33	or	or	CCONJ
inlawrev-3405	1089	34	equivalent	equivalent	ADJ
inlawrev-3405	1089	35	as	as	ADP
inlawrev-3405	1089	36	an	an	DET
inlawrev-3405	1089	37	essential	essential	ADJ
inlawrev-3405	1089	38	element	element	NOUN
inlawrev-3405	1089	39	of	of	ADP
inlawrev-3405	1089	40	that	that	DET
inlawrev-3405	1089	41	crime	crime	NOUN
inlawrev-3405	1089	42	,	,	PUNCT
inlawrev-3405	1089	43	collateral	collateral	ADJ
inlawrev-3405	1089	44	estoppel	estoppel	NOUN
inlawrev-3405	1089	45	alone	alone	ADV
inlawrev-3405	1089	46	can	can	AUX
inlawrev-3405	1089	47	not	not	PART
inlawrev-3405	1089	48	bar	bar	VERB
inlawrev-3405	1089	49	the	the	DET
inlawrev-3405	1089	50	taxpayer	taxpayer	NOUN
inlawrev-3405	1089	51	from	from	ADP
inlawrev-3405	1089	52	attempting	attempt	VERB
inlawrev-3405	1089	53	to	to	PART
inlawrev-3405	1089	54	show	show	VERB
inlawrev-3405	1089	55	he	he	PRON
inlawrev-3405	1089	56	received	receive	VERB
inlawrev-3405	1089	57	no	no	DET
inlawrev-3405	1089	58	income	income	NOUN
inlawrev-3405	1089	59	.	.	PUNCT
inlawrev-3405	1090	1	d.	d.	PROPN
inlawrev-3405	1090	2	ifthe	ifthe	PROPN
inlawrev-3405	1090	3	taxpayer	taxpayer	PROPN
inlawrev-3405	1090	4	has	have	AUX
inlawrev-3405	1090	5	been	be	AUX
inlawrev-3405	1090	6	convicted	convict	VERB
inlawrev-3405	1090	7	ofthe	ofthe	NOUN
inlawrev-3405	1090	8	crime	crime	NOUN
inlawrev-3405	1090	9	ofconspiracy	ofconspiracy	NOUN
inlawrev-3405	1090	10	no	no	DET
inlawrev-3405	1090	11	collateral	collateral	ADJ
inlawrev-3405	1090	12	estoppel	estoppel	NOUN
inlawrev-3405	1090	13	can	can	AUX
inlawrev-3405	1090	14	arise	arise	VERB
inlawrev-3405	1090	15	from	from	ADP
inlawrev-3405	1090	16	a	a	DET
inlawrev-3405	1090	17	prior	prior	ADJ
inlawrev-3405	1090	18	conviction	conviction	NOUN
inlawrev-3405	1090	19	for	for	ADP
inlawrev-3405	1090	20	conspiracy	conspiracy	NOUN
inlawrev-3405	1090	21	unless	unless	SCONJ
inlawrev-3405	1090	22	the	the	DET
inlawrev-3405	1090	23	statute	statute	NOUN
inlawrev-3405	1090	24	,	,	PUNCT
inlawrev-3405	1090	25	federal	federal	ADJ
inlawrev-3405	1090	26	or	or	CCONJ
inlawrev-3405	1090	27	state	state	NOUN
inlawrev-3405	1090	28	,	,	PUNCT
inlawrev-3405	1090	29	defines	define	VERB
inlawrev-3405	1090	30	conspiracy	conspiracy	NOUN
inlawrev-3405	1090	31	as	as	ADP
inlawrev-3405	1090	32	requiring	require	VERB
inlawrev-3405	1090	33	the	the	DET
inlawrev-3405	1090	34	receipt	receipt	NOUN
inlawrev-3405	1090	35	ofmoney	ofmoney	NOUN
inlawrev-3405	1090	36	or	or	CCONJ
inlawrev-3405	1090	37	the	the	DET
inlawrev-3405	1090	38	equivalent.^	equivalent.^	NOUN
inlawrev-3405	1090	39	*	*	PUNCT
inlawrev-3405	1090	40	°	°	ADP
inlawrev-3405	1090	41	ifthe	ifthe	PROPN
inlawrev-3405	1090	42	taxpayer	taxpayer	NOUN
inlawrev-3405	1090	43	has	have	AUX
inlawrev-3405	1090	44	been	be	AUX
inlawrev-3405	1090	45	convicted	convict	VERB
inlawrev-3405	1090	46	ofrico	ofrico	NOUN
inlawrev-3405	1090	47	conspiracy,^	conspiracy,^	NOUN
inlawrev-3405	1090	48	"	"	PUNCT
inlawrev-3405	1090	49	that	that	DET
inlawrev-3405	1090	50	violation	violation	NOUN
inlawrev-3405	1090	51	must	must	AUX
inlawrev-3405	1090	52	208	208	NUM
inlawrev-3405	1090	53	.	.	PUNCT
inlawrev-3405	1091	1	see	see	VERB
inlawrev-3405	1091	2	carpenter	carpenter	NOUN
inlawrev-3405	1091	3	,	,	PUNCT
inlawrev-3405	1091	4	supra	supra	PROPN
inlawrev-3405	1091	5	note	note	NOUN
inlawrev-3405	1091	6	198	198	NUM
inlawrev-3405	1091	7	,	,	PUNCT
inlawrev-3405	1091	8	at	at	ADP
inlawrev-3405	1091	9	293	293	NUM
inlawrev-3405	1091	10	(	(	PUNCT
inlawrev-3405	1091	11	discussing	discuss	VERB
inlawrev-3405	1091	12	badges	badge	NOUN
inlawrev-3405	1091	13	of	of	ADP
inlawrev-3405	1091	14	fraud	fraud	NOUN
inlawrev-3405	1091	15	and	and	CCONJ
inlawrev-3405	1091	16	fact	fact	NOUN
inlawrev-3405	1091	17	that	that	SCONJ
inlawrev-3405	1091	18	badges	badge	NOUN
inlawrev-3405	1091	19	can	can	AUX
inlawrev-3405	1091	20	be	be	AUX
inlawrev-3405	1091	21	used	use	VERB
inlawrev-3405	1091	22	as	as	ADP
inlawrev-3405	1091	23	means	mean	NOUN
inlawrev-3405	1091	24	of	of	ADP
inlawrev-3405	1091	25	inferring	infer	VERB
inlawrev-3405	1091	26	fraud	fraud	NOUN
inlawrev-3405	1091	27	on	on	ADP
inlawrev-3405	1091	28	part	part	NOUN
inlawrev-3405	1091	29	of	of	ADP
inlawrev-3405	1091	30	the	the	DET
inlawrev-3405	1091	31	taxpayer	taxpayer	NOUN
inlawrev-3405	1091	32	)	)	PUNCT
inlawrev-3405	1091	33	.	.	PUNCT
inlawrev-3405	1092	1	while	while	SCONJ
inlawrev-3405	1092	2	looking	look	VERB
inlawrev-3405	1092	3	for	for	ADP
inlawrev-3405	1092	4	fraudulent	fraudulent	ADJ
inlawrev-3405	1092	5	behavior	behavior	NOUN
inlawrev-3405	1092	6	,	,	PUNCT
inlawrev-3405	1092	7	the	the	DET
inlawrev-3405	1092	8	irs	irs	PROPN
inlawrev-3405	1092	9	looks	look	VERB
inlawrev-3405	1092	10	for	for	ADP
inlawrev-3405	1092	11	certain	certain	ADJ
inlawrev-3405	1092	12	"	"	PUNCT
inlawrev-3405	1092	13	badges	badge	NOUN
inlawrev-3405	1092	14	of	of	ADP
inlawrev-3405	1092	15	fraud	fraud	NOUN
inlawrev-3405	1092	16	"	"	PUNCT
inlawrev-3405	1092	17	including	include	VERB
inlawrev-3405	1092	18	:	:	PUNCT
inlawrev-3405	1092	19	[	[	X
inlawrev-3405	1092	20	a	a	X
inlawrev-3405	1092	21	]	]	X
inlawrev-3405	1092	22	consistent	consistent	ADJ
inlawrev-3405	1092	23	pattern	pattern	NOUN
inlawrev-3405	1092	24	by	by	ADP
inlawrev-3405	1092	25	the	the	DET
inlawrev-3405	1092	26	taxpayer	taxpayer	NOUN
inlawrev-3405	1092	27	of	of	ADP
inlawrev-3405	1092	28	underreporting	underreporte	VERB
inlawrev-3405	1092	29	income	income	NOUN
inlawrev-3405	1092	30	or	or	CCONJ
inlawrev-3405	1092	31	overstating	overstate	VERB
inlawrev-3405	1092	32	deductions	deduction	NOUN
inlawrev-3405	1092	33	,	,	PUNCT
inlawrev-3405	1092	34	omission	omission	NOUN
inlawrev-3405	1092	35	ofan	ofan	NOUN
inlawrev-3405	1092	36	entire	entire	ADJ
inlawrev-3405	1092	37	source	source	NOUN
inlawrev-3405	1092	38	ofincome	ofincome	ADJ
inlawrev-3405	1092	39	on	on	ADP
inlawrev-3405	1092	40	a	a	DET
inlawrev-3405	1092	41	tax	tax	NOUN
inlawrev-3405	1092	42	return	return	NOUN
inlawrev-3405	1092	43	,	,	PUNCT
inlawrev-3405	1092	44	claiming	claim	VERB
inlawrev-3405	1092	45	completely	completely	ADV
inlawrev-3405	1092	46	fictitious	fictitious	ADJ
inlawrev-3405	1092	47	deductions	deduction	NOUN
inlawrev-3405	1092	48	,	,	PUNCT
inlawrev-3405	1092	49	keeping	keep	VERB
inlawrev-3405	1092	50	two	two	NUM
inlawrev-3405	1092	51	sets	set	NOUN
inlawrev-3405	1092	52	ofbooks	ofbook	NOUN
inlawrev-3405	1092	53	or	or	CCONJ
inlawrev-3405	1092	54	no	no	DET
inlawrev-3405	1092	55	books	book	NOUN
inlawrev-3405	1092	56	at	at	ADV
inlawrev-3405	1092	57	all	all	ADV
inlawrev-3405	1092	58	,	,	PUNCT
inlawrev-3405	1092	59	making	make	VERB
inlawrev-3405	1092	60	false	false	ADJ
inlawrev-3405	1092	61	entries	entry	NOUN
inlawrev-3405	1092	62	in	in	ADP
inlawrev-3405	1092	63	the	the	DET
inlawrev-3405	1092	64	books	book	NOUN
inlawrev-3405	1092	65	,	,	PUNCT
inlawrev-3405	1092	66	providing	provide	VERB
inlawrev-3405	1092	67	the	the	DET
inlawrev-3405	1092	68	accountant	accountant	NOUN
inlawrev-3405	1092	69	with	with	ADP
inlawrev-3405	1092	70	false	false	ADJ
inlawrev-3405	1092	71	information	information	NOUN
inlawrev-3405	1092	72	concerning	concern	VERB
inlawrev-3405	1092	73	the	the	DET
inlawrev-3405	1092	74	preparation	preparation	NOUN
inlawrev-3405	1092	75	of	of	ADP
inlawrev-3405	1092	76	the	the	DET
inlawrev-3405	1092	77	tax	tax	NOUN
inlawrev-3405	1092	78	return	return	NOUN
inlawrev-3405	1092	79	,	,	PUNCT
inlawrev-3405	1092	80	destroying	destroy	VERB
inlawrev-3405	1092	81	tax	tax	NOUN
inlawrev-3405	1092	82	records	record	NOUN
inlawrev-3405	1092	83	,	,	PUNCT
inlawrev-3405	1092	84	.	.	PUNCT
inlawrev-3405	1092	85	.	.	PUNCT
inlawrev-3405	1092	86	.	.	PUNCT
inlawrev-3405	1093	1	filing	file	VERB
inlawrev-3405	1093	2	a	a	DET
inlawrev-3405	1093	3	false	false	ADJ
inlawrev-3405	1093	4	form	form	NOUN
inlawrev-3405	1093	5	w-4	w-4	NOUN
inlawrev-3405	1093	6	with	with	ADP
inlawrev-3405	1093	7	an	an	DET
inlawrev-3405	1093	8	employer	employer	NOUN
inlawrev-3405	1093	9	claiming	claim	VERB
inlawrev-3405	1093	10	excess	excess	ADJ
inlawrev-3405	1093	11	exemptions	exemption	NOUN
inlawrev-3405	1093	12	to	to	PART
inlawrev-3405	1093	13	reduce	reduce	VERB
inlawrev-3405	1093	14	the	the	DET
inlawrev-3405	1093	15	taxes	taxis	NOUN
inlawrev-3405	1093	16	withheld	withhold	VERB
inlawrev-3405	1093	17	,	,	PUNCT
inlawrev-3405	1093	18	backdating	backdate	VERB
inlawrev-3405	1093	19	tax	tax	NOUN
inlawrev-3405	1093	20	records	record	NOUN
inlawrev-3405	1093	21	,	,	PUNCT
inlawrev-3405	1093	22	dealing	deal	VERB
inlawrev-3405	1093	23	in	in	ADP
inlawrev-3405	1093	24	large	large	ADJ
inlawrev-3405	1093	25	sums	sum	NOUN
inlawrev-3405	1093	26	of	of	ADP
inlawrev-3405	1093	27	cash	cash	NOUN
inlawrev-3405	1093	28	without	without	ADP
inlawrev-3405	1093	29	an	an	DET
inlawrev-3405	1093	30	adequate	adequate	ADJ
inlawrev-3405	1093	31	explanation	explanation	NOUN
inlawrev-3405	1093	32	,	,	PUNCT
inlawrev-3405	1093	33	concealment	concealment	NOUN
inlawrev-3405	1093	34	of	of	ADP
inlawrev-3405	1093	35	bank	bank	NOUN
inlawrev-3405	1093	36	accounts	account	NOUN
inlawrev-3405	1093	37	.	.	PUNCT
inlawrev-3405	1093	38	.	.	PUNCT
inlawrev-3405	1094	1	.	.	PUNCT
inlawrev-3405	1095	1	and	and	CCONJ
inlawrev-3405	1095	2	other	other	ADJ
inlawrev-3405	1095	3	property	property	NOUN
inlawrev-3405	1095	4	.	.	PUNCT
inlawrev-3405	1096	1	i	i	PRON
inlawrev-3405	1096	2	d.	d.	PROPN
inlawrev-3405	1096	3	(	(	PUNCT
inlawrev-3405	1096	4	noting	note	VERB
inlawrev-3405	1096	5	that	that	SCONJ
inlawrev-3405	1096	6	taxpayer	taxpayer	NOUN
inlawrev-3405	1096	7	must	must	AUX
inlawrev-3405	1096	8	have	have	AUX
inlawrev-3405	1096	9	acted	act	VERB
inlawrev-3405	1096	10	voluntarily	voluntarily	ADV
inlawrev-3405	1096	11	and	and	CCONJ
inlawrev-3405	1096	12	intentionally	intentionally	ADV
inlawrev-3405	1096	13	)	)	PUNCT
inlawrev-3405	1096	14	;	;	PUNCT
inlawrev-3405	1096	15	see	see	VERB
inlawrev-3405	1096	16	also	also	ADV
inlawrev-3405	1096	17	infra	infra	VERB
inlawrev-3405	1096	18	part	part	NOUN
inlawrev-3405	1096	19	ix	ix	PRON
inlawrev-3405	1096	20	.	.	PUNCT
inlawrev-3405	1097	1	209	209	NUM
inlawrev-3405	1097	2	.	.	PUNCT
inlawrev-3405	1098	1	see	see	VERB
inlawrev-3405	1098	2	,	,	PUNCT
inlawrev-3405	1098	3	e.g.	e.g.	ADV
inlawrev-3405	1098	4	,	,	PUNCT
inlawrev-3405	1098	5	instituto	instituto	PROPN
inlawrev-3405	1098	6	nacional	nacional	PROPN
inlawrev-3405	1098	7	de	de	X
inlawrev-3405	1098	8	comercializacion	comercializacion	PROPN
inlawrev-3405	1098	9	agricola	agricola	PROPN
inlawrev-3405	1098	10	v.	v.	ADP
inlawrev-3405	1098	11	continental	continental	PROPN
inlawrev-3405	1098	12	111	111	NUM
inlawrev-3405	1098	13	.	.	PUNCT
inlawrev-3405	1099	1	nat'l	nat'l	PROPN
inlawrev-3405	1099	2	bank	bank	PROPN
inlawrev-3405	1099	3	&	&	CCONJ
inlawrev-3405	1099	4	trust	trust	PROPN
inlawrev-3405	1099	5	co.	co.	PROPN
inlawrev-3405	1099	6	,	,	PUNCT
inlawrev-3405	1099	7	858	858	NUM
inlawrev-3405	1099	8	f.2d	f.2d	NOUN
inlawrev-3405	1099	9	1264	1264	NUM
inlawrev-3405	1099	10	,	,	PUNCT
inlawrev-3405	1099	11	1271	1271	NUM
inlawrev-3405	1099	12	(	(	PUNCT
inlawrev-3405	1099	13	7th	7th	ADJ
inlawrev-3405	1099	14	cir	cir	NOUN
inlawrev-3405	1099	15	.	.	PROPN
inlawrev-3405	1099	16	1988	1988	NUM
inlawrev-3405	1099	17	)	)	PUNCT
inlawrev-3405	1099	18	(	(	PUNCT
inlawrev-3405	1099	19	not	not	PART
inlawrev-3405	1099	20	a	a	DET
inlawrev-3405	1099	21	tax	tax	NOUN
inlawrev-3405	1099	22	case	case	NOUN
inlawrev-3405	1099	23	;	;	PUNCT
inlawrev-3405	1099	24	holding	hold	VERB
inlawrev-3405	1099	25	that	that	SCONJ
inlawrev-3405	1099	26	issues	issue	NOUN
inlawrev-3405	1099	27	actually	actually	ADV
inlawrev-3405	1099	28	litigated	litigate	VERB
inlawrev-3405	1099	29	for	for	ADP
inlawrev-3405	1099	30	purposes	purpose	NOUN
inlawrev-3405	1099	31	ofcriminal	ofcriminal	ADJ
inlawrev-3405	1099	32	conviction	conviction	NOUN
inlawrev-3405	1099	33	conclusively	conclusively	ADV
inlawrev-3405	1099	34	establish	establish	VERB
inlawrev-3405	1099	35	those	those	DET
inlawrev-3405	1099	36	issues	issue	NOUN
inlawrev-3405	1099	37	for	for	ADP
inlawrev-3405	1099	38	later	later	ADJ
inlawrev-3405	1099	39	federal	federal	ADJ
inlawrev-3405	1099	40	civil	civil	ADJ
inlawrev-3405	1099	41	litigation	litigation	NOUN
inlawrev-3405	1099	42	)	)	PUNCT
inlawrev-3405	1099	43	;	;	PUNCT
inlawrev-3405	1099	44	fidelity	fidelity	NOUN
inlawrev-3405	1099	45	stand	stand	NOUN
inlawrev-3405	1099	46	.	.	PUNCT
inlawrev-3405	1100	1	life	life	NOUN
inlawrev-3405	1100	2	ins	ins	PROPN
inlawrev-3405	1100	3	.	.	PUNCT
inlawrev-3405	1100	4	co.	co.	PROPN
inlawrev-3405	1100	5	v.	v.	ADP
inlawrev-3405	1100	6	first	first	PROPN
inlawrev-3405	1100	7	nat'l	nat'l	PROPN
inlawrev-3405	1100	8	.	.	PUNCT
inlawrev-3405	1101	1	bank	bank	PROPN
inlawrev-3405	1101	2	,	,	PUNCT
inlawrev-3405	1101	3	5	5	NUM
inlawrev-3405	1101	4	10	10	NUM
inlawrev-3405	1101	5	f.2d	f.2d	ADP
inlawrev-3405	1101	6	272	272	NUM
inlawrev-3405	1101	7	,	,	PUNCT
inlawrev-3405	1101	8	273	273	NUM
inlawrev-3405	1101	9	(	(	PUNCT
inlawrev-3405	1101	10	5th	5th	ADJ
inlawrev-3405	1101	11	cir	cir	NOUN
inlawrev-3405	1101	12	.	.	PUNCT
inlawrev-3405	1101	13	1975	1975	NUM
inlawrev-3405	1101	14	)	)	PUNCT
inlawrev-3405	1101	15	(	(	PUNCT
inlawrev-3405	1101	16	not	not	PART
inlawrev-3405	1101	17	a	a	DET
inlawrev-3405	1101	18	tax	tax	NOUN
inlawrev-3405	1101	19	case	case	NOUN
inlawrev-3405	1101	20	;	;	PUNCT
inlawrev-3405	1101	21	holding	hold	VERB
inlawrev-3405	1101	22	collateral	collateral	ADJ
inlawrev-3405	1101	23	estoppel	estoppel	NOUN
inlawrev-3405	1101	24	applies	apply	VERB
inlawrev-3405	1101	25	to	to	ADP
inlawrev-3405	1101	26	bar	bar	NOUN
inlawrev-3405	1101	27	relitigation	relitigation	NOUN
inlawrev-3405	1101	28	ofidentical	ofidentical	ADJ
inlawrev-3405	1101	29	issues	issue	NOUN
inlawrev-3405	1101	30	,	,	PUNCT
inlawrev-3405	1101	31	even	even	ADV
inlawrev-3405	1101	32	where	where	SCONJ
inlawrev-3405	1101	33	prior	prior	ADJ
inlawrev-3405	1101	34	state	state	NOUN
inlawrev-3405	1101	35	court	court	NOUN
inlawrev-3405	1101	36	judgment	judgment	NOUN
inlawrev-3405	1101	37	is	be	AUX
inlawrev-3405	1101	38	subject	subject	ADJ
inlawrev-3405	1101	39	to	to	ADP
inlawrev-3405	1101	40	appellate	appellate	ADJ
inlawrev-3405	1101	41	review	review	NOUN
inlawrev-3405	1101	42	;	;	PUNCT
inlawrev-3405	1101	43	also	also	ADV
inlawrev-3405	1101	44	uses	use	VERB
inlawrev-3405	1101	45	full	full	ADJ
inlawrev-3405	1101	46	faith	faith	NOUN
inlawrev-3405	1101	47	and	and	CCONJ
inlawrev-3405	1101	48	credit	credit	NOUN
inlawrev-3405	1101	49	argument	argument	NOUN
inlawrev-3405	1101	50	)	)	PUNCT
inlawrev-3405	1101	51	;	;	PUNCT
inlawrev-3405	1101	52	kiker	kiker	PROPN
inlawrev-3405	1101	53	v.	v.	PROPN
inlawrev-3405	1101	54	hefner	hefner	PROPN
inlawrev-3405	1101	55	,	,	PUNCT
inlawrev-3405	1101	56	409	409	NUM
inlawrev-3405	1101	57	f.2d	f.2d	NOUN
inlawrev-3405	1101	58	1067	1067	NUM
inlawrev-3405	1101	59	,	,	PUNCT
inlawrev-3405	1101	60	1068	1068	NUM
inlawrev-3405	1101	61	(	(	PUNCT
inlawrev-3405	1101	62	5th	5th	ADJ
inlawrev-3405	1101	63	cir	cir	NOUN
inlawrev-3405	1101	64	.	.	PROPN
inlawrev-3405	1101	65	1969	1969	NUM
inlawrev-3405	1101	66	)	)	PUNCT
inlawrev-3405	1101	67	(	(	PUNCT
inlawrev-3405	1101	68	holding	hold	VERB
inlawrev-3405	1101	69	collateral	collateral	ADJ
inlawrev-3405	1101	70	estoppel	estoppel	NOUN
inlawrev-3405	1101	71	applies	apply	VERB
inlawrev-3405	1101	72	to	to	ADP
inlawrev-3405	1101	73	bar	bar	NOUN
inlawrev-3405	1101	74	relitigation	relitigation	NOUN
inlawrev-3405	1101	75	even	even	ADV
inlawrev-3405	1101	76	where	where	SCONJ
inlawrev-3405	1101	77	prior	prior	ADJ
inlawrev-3405	1101	78	judgment	judgment	NOUN
inlawrev-3405	1101	79	was	be	AUX
inlawrev-3405	1101	80	clearly	clearly	ADV
inlawrev-3405	1101	81	incorrect	incorrect	ADJ
inlawrev-3405	1101	82	,	,	PUNCT
inlawrev-3405	1101	83	as	as	ADV
inlawrev-3405	1101	84	long	long	ADV
inlawrev-3405	1101	85	as	as	SCONJ
inlawrev-3405	1101	86	issue	issue	NOUN
inlawrev-3405	1101	87	could	could	AUX
inlawrev-3405	1101	88	have	have	AUX
inlawrev-3405	1101	89	been	be	AUX
inlawrev-3405	1101	90	raised	raise	VERB
inlawrev-3405	1101	91	)	)	PUNCT
inlawrev-3405	1101	92	.	.	PUNCT
inlawrev-3405	1102	1	2	2	NUM
inlawrev-3405	1102	2	1	1	NUM
inlawrev-3405	1102	3	0	0	NUM
inlawrev-3405	1102	4	.	.	PUNCT
inlawrev-3405	1103	1	see	see	VERB
inlawrev-3405	1103	2	musslewhite	musslewhite	ADJ
inlawrev-3405	1103	3	,	,	PUNCT
inlawrev-3405	1103	4	supra	supra	ADJ
inlawrev-3405	1103	5	note	note	NOUN
inlawrev-3405	1103	6	23	23	NUM
inlawrev-3405	1103	7	,	,	PUNCT
inlawrev-3405	1103	8	at	at	ADP
inlawrev-3405	1103	9	650	650	NUM
inlawrev-3405	1103	10	(	(	PUNCT
inlawrev-3405	1103	11	noting	note	VERB
inlawrev-3405	1103	12	that	that	SCONJ
inlawrev-3405	1103	13	automatic	automatic	ADJ
inlawrev-3405	1103	14	application	application	NOUN
inlawrev-3405	1103	15	of	of	ADP
inlawrev-3405	1103	16	collateral	collateral	ADJ
inlawrev-3405	1103	17	estoppel	estoppel	NOUN
inlawrev-3405	1103	18	is	be	AUX
inlawrev-3405	1103	19	inappropriate	inappropriate	ADJ
inlawrev-3405	1103	20	)	)	PUNCT
inlawrev-3405	1103	21	.	.	PUNCT
inlawrev-3405	1104	1	211	211	NUM
inlawrev-3405	1104	2	.	.	PUNCT
inlawrev-3405	1105	1	organized	organize	VERB
inlawrev-3405	1105	2	crime	crime	PROPN
inlawrev-3405	1105	3	control	control	PROPN
inlawrev-3405	1105	4	act	act	PROPN
inlawrev-3405	1105	5	,	,	PUNCT
inlawrev-3405	1105	6	title	title	NOUN
inlawrev-3405	1105	7	ix	ix	PRON
inlawrev-3405	1105	8	,	,	PUNCT
inlawrev-3405	1105	9	18	18	NUM
inlawrev-3405	1105	10	u.s.c	u.s.c	NOUN
inlawrev-3405	1105	11	.	.	PUNCT
inlawrev-3405	1106	1	§	§	PROPN
inlawrev-3405	1106	2	§	§	PROPN
inlawrev-3405	1106	3	1961	1961	NUM
inlawrev-3405	1106	4	-	-	SYM
inlawrev-3405	1106	5	68	68	NUM
inlawrev-3405	1106	6	(	(	PUNCT
inlawrev-3405	1106	7	1994	1994	NUM
inlawrev-3405	1106	8	)	)	PUNCT
inlawrev-3405	1106	9	.	.	PUNCT
inlawrev-3405	1107	1	2000	2000	NUM
inlawrev-3405	1107	2	]	]	PUNCT
inlawrev-3405	1107	3	critique	critique	NOUN
inlawrev-3405	1107	4	of	of	ADP
inlawrev-3405	1107	5	the	the	DET
inlawrev-3405	1107	6	irs	irs	PROPN
inlawrev-3405	1107	7	555	555	NUM
inlawrev-3405	1107	8	be	be	AUX
inlawrev-3405	1107	9	based	base	VERB
inlawrev-3405	1107	10	upon	upon	SCONJ
inlawrev-3405	1107	11	at	at	ADV
inlawrev-3405	1107	12	least	least	ADV
inlawrev-3405	1107	13	two	two	NUM
inlawrev-3405	1107	14	"	"	PUNCT
inlawrev-3405	1107	15	predicate	predicate	NOUN
inlawrev-3405	1107	16	"	"	PUNCT
inlawrev-3405	1107	17	criminal	criminal	ADJ
inlawrev-3405	1107	18	acts	act	NOUN
inlawrev-3405	1107	19	which	which	PRON
inlawrev-3405	1107	20	underlie	underlie	VERB
inlawrev-3405	1107	21	the	the	DET
inlawrev-3405	1107	22	conspiracy.^	conspiracy.^	NOUN
inlawrev-3405	1107	23	^^	^^	PROPN
inlawrev-3405	1107	24	if	if	SCONJ
inlawrev-3405	1107	25	the	the	DET
inlawrev-3405	1107	26	predicate	predicate	NOUN
inlawrev-3405	1107	27	crimes	crime	NOUN
inlawrev-3405	1107	28	of	of	ADP
inlawrev-3405	1107	29	which	which	PRON
inlawrev-3405	1107	30	a	a	DET
inlawrev-3405	1107	31	rico	rico	PROPN
inlawrev-3405	1107	32	defendant	defendant	NOUN
inlawrev-3405	1107	33	was	be	AUX
inlawrev-3405	1107	34	found	find	VERB
inlawrev-3405	1107	35	guilty	guilty	ADJ
inlawrev-3405	1107	36	necessarily	necessarily	ADV
inlawrev-3405	1107	37	require	require	VERB
inlawrev-3405	1107	38	the	the	DET
inlawrev-3405	1107	39	receipt	receipt	NOUN
inlawrev-3405	1107	40	of	of	ADP
inlawrev-3405	1107	41	money	money	NOUN
inlawrev-3405	1107	42	or	or	CCONJ
inlawrev-3405	1107	43	the	the	DET
inlawrev-3405	1107	44	equivalent	equivalent	NOUN
inlawrev-3405	1107	45	,	,	PUNCT
inlawrev-3405	1107	46	the	the	DET
inlawrev-3405	1107	47	taxpayer	taxpayer	NOUN
inlawrev-3405	1107	48	will	will	AUX
inlawrev-3405	1107	49	be	be	AUX
inlawrev-3405	1107	50	estopped	estop	VERB
inlawrev-3405	1107	51	from	from	ADP
inlawrev-3405	1107	52	denying	deny	VERB
inlawrev-3405	1107	53	such	such	ADJ
inlawrev-3405	1107	54	receipt^^^	receipt^^^	PROPN
inlawrev-3405	1107	55	if	if	SCONJ
inlawrev-3405	1107	56	,	,	PUNCT
inlawrev-3405	1107	57	however	however	ADV
inlawrev-3405	1107	58	,	,	PUNCT
inlawrev-3405	1107	59	the	the	DET
inlawrev-3405	1107	60	predicate	predicate	NOUN
inlawrev-3405	1107	61	crimes	crime	NOUN
inlawrev-3405	1107	62	do	do	AUX
inlawrev-3405	1107	63	not	not	PART
inlawrev-3405	1107	64	necessarily	necessarily	ADV
inlawrev-3405	1107	65	require	require	VERB
inlawrev-3405	1107	66	the	the	DET
inlawrev-3405	1107	67	receipt	receipt	NOUN
inlawrev-3405	1107	68	ofmoney	ofmoney	NOUN
inlawrev-3405	1107	69	,	,	PUNCT
inlawrev-3405	1107	70	collateral	collateral	ADJ
inlawrev-3405	1107	71	estoppel	estoppel	NOUN
inlawrev-3405	1107	72	can	can	AUX
inlawrev-3405	1107	73	not	not	PART
inlawrev-3405	1107	74	bar	bar	VERB
inlawrev-3405	1107	75	the	the	DET
inlawrev-3405	1107	76	taxpayer	taxpayer	NOUN
inlawrev-3405	1107	77	from	from	ADP
inlawrev-3405	1107	78	contesting	contest	VERB
inlawrev-3405	1107	79	the	the	DET
inlawrev-3405	1107	80	assertion	assertion	NOUN
inlawrev-3405	1107	81	of	of	ADP
inlawrev-3405	1107	82	his	his	PRON
inlawrev-3405	1107	83	receipt	receipt	NOUN
inlawrev-3405	1107	84	of	of	ADP
inlawrev-3405	1107	85	unreported	unreported	ADJ
inlawrev-3405	1107	86	income.^	income.^	NOUN
inlawrev-3405	1107	87	*	*	PUNCT
inlawrev-3405	1107	88	"	"	PUNCT
inlawrev-3405	1107	89	*	*	PUNCT
inlawrev-3405	1107	90	the	the	DET
inlawrev-3405	1107	91	service	service	NOUN
inlawrev-3405	1107	92	must	must	AUX
inlawrev-3405	1107	93	then	then	ADV
inlawrev-3405	1107	94	prove	prove	VERB
inlawrev-3405	1107	95	the	the	DET
inlawrev-3405	1107	96	fraudulent	fraudulent	ADJ
inlawrev-3405	1107	97	receipt	receipt	NOUN
inlawrev-3405	1107	98	of	of	ADP
inlawrev-3405	1107	99	income	income	NOUN
inlawrev-3405	1107	100	by	by	ADP
inlawrev-3405	1107	101	other	other	ADJ
inlawrev-3405	1107	102	means	mean	NOUN
inlawrev-3405	1107	103	.	.	PUNCT
inlawrev-3405	1108	1	ix	ix	INTJ
inlawrev-3405	1108	2	.	.	PUNCT
inlawrev-3405	1109	1	the	the	DET
inlawrev-3405	1109	2	service	service	NOUN
inlawrev-3405	1109	3	's	's	PART
inlawrev-3405	1109	4	burden	burden	NOUN
inlawrev-3405	1109	5	of	of	ADP
inlawrev-3405	1109	6	proof	proof	NOUN
inlawrev-3405	1109	7	of	of	ADP
inlawrev-3405	1109	8	fraud	fraud	NOUN
inlawrev-3405	1109	9	:	:	PUNCT
inlawrev-3405	1109	10	"	"	PUNCT
inlawrev-3405	1109	11	badges	badge	NOUN
inlawrev-3405	1109	12	of	of	ADP
inlawrev-3405	1109	13	fraud	fraud	NOUN
inlawrev-3405	1109	14	"	"	PUNCT
inlawrev-3405	1109	15	tax	tax	NOUN
inlawrev-3405	1109	16	fraud	fraud	NOUN
inlawrev-3405	1109	17	is	be	AUX
inlawrev-3405	1109	18	usually	usually	ADV
inlawrev-3405	1109	19	proven	prove	VERB
inlawrev-3405	1109	20	by	by	ADP
inlawrev-3405	1109	21	circumstantial	circumstantial	ADJ
inlawrev-3405	1109	22	evidence.^^^	evidence.^^^	PROPN
inlawrev-3405	1109	23	the	the	DET
inlawrev-3405	1109	24	most	most	ADV
inlawrev-3405	1109	25	common	common	ADJ
inlawrev-3405	1109	26	way	way	NOUN
inlawrev-3405	1109	27	is	be	AUX
inlawrev-3405	1109	28	by	by	ADP
inlawrev-3405	1109	29	matching	match	VERB
inlawrev-3405	1109	30	the	the	DET
inlawrev-3405	1109	31	taxpayer	taxpayer	NOUN
inlawrev-3405	1109	32	's	's	PART
inlawrev-3405	1109	33	actions	action	NOUN
inlawrev-3405	1109	34	against	against	ADP
inlawrev-3405	1109	35	those	those	DET
inlawrev-3405	1109	36	"	"	PUNCT
inlawrev-3405	1109	37	badges	badge	NOUN
inlawrev-3405	1109	38	of	of	ADP
inlawrev-3405	1109	39	fraud	fraud	NOUN
inlawrev-3405	1109	40	"	"	PUNCT
inlawrev-3405	1109	41	that	that	PRON
inlawrev-3405	1109	42	have	have	AUX
inlawrev-3405	1109	43	been	be	AUX
inlawrev-3405	1109	44	used	use	VERB
inlawrev-3405	1109	45	since	since	SCONJ
inlawrev-3405	1109	46	the	the	DET
inlawrev-3405	1109	47	days	day	NOUN
inlawrev-3405	1109	48	of	of	ADP
inlawrev-3405	1109	49	english	english	ADJ
inlawrev-3405	1109	50	common	common	ADJ
inlawrev-3405	1109	51	law.^*^	law.^*^	NOUN
inlawrev-3405	1109	52	in	in	ADP
inlawrev-3405	1109	53	the	the	DET
inlawrev-3405	1109	54	context	context	NOUN
inlawrev-3405	1109	55	of	of	ADP
inlawrev-3405	1109	56	tax	tax	NOUN
inlawrev-3405	1109	57	212	212	NUM
inlawrev-3405	1109	58	.	.	PUNCT
inlawrev-3405	1110	1	see	see	VERB
inlawrev-3405	1110	2	i	i	PROPN
inlawrev-3405	1110	3	d	d	PROPN
inlawrev-3405	1110	4	§	§	PROPN
inlawrev-3405	1110	5	1961(5	1961(5	NUM
inlawrev-3405	1110	6	)	)	PUNCT
inlawrev-3405	1110	7	(	(	PUNCT
inlawrev-3405	1110	8	requiring	require	VERB
inlawrev-3405	1110	9	at	at	ADV
inlawrev-3405	1110	10	least	least	ADV
inlawrev-3405	1110	11	two	two	NUM
inlawrev-3405	1110	12	predicate	predicate	NOUN
inlawrev-3405	1110	13	acts	act	NOUN
inlawrev-3405	1110	14	in	in	ADP
inlawrev-3405	1110	15	furtherance	furtherance	NOUN
inlawrev-3405	1110	16	of	of	ADP
inlawrev-3405	1110	17	conspiracy	conspiracy	NOUN
inlawrev-3405	1110	18	)	)	PUNCT
inlawrev-3405	1110	19	.	.	PUNCT
inlawrev-3405	1111	1	213	213	NUM
inlawrev-3405	1111	2	.	.	PUNCT
inlawrev-3405	1112	1	see	see	VERB
inlawrev-3405	1112	2	supra	supra	PROPN
inlawrev-3405	1112	3	note	note	PROPN
inlawrev-3405	1112	4	209	209	NUM
inlawrev-3405	1112	5	and	and	CCONJ
inlawrev-3405	1112	6	accompanying	accompany	VERB
inlawrev-3405	1112	7	text	text	NOUN
inlawrev-3405	1112	8	(	(	PUNCT
inlawrev-3405	1112	9	discussing	discuss	VERB
inlawrev-3405	1112	10	importance	importance	NOUN
inlawrev-3405	1112	11	of	of	ADP
inlawrev-3405	1112	12	commission	commission	NOUN
inlawrev-3405	1112	13	of	of	ADP
inlawrev-3405	1112	14	non	non	ADJ
inlawrev-3405	1112	15	-	-	ADJ
inlawrev-3405	1112	16	tax	tax	ADJ
inlawrev-3405	1112	17	crime	crime	NOUN
inlawrev-3405	1112	18	in	in	ADP
inlawrev-3405	1112	19	relationship	relationship	NOUN
inlawrev-3405	1112	20	to	to	PART
inlawrev-3405	1112	21	collateral	collateral	VERB
inlawrev-3405	1112	22	estoppel	estoppel	NOUN
inlawrev-3405	1112	23	in	in	ADP
inlawrev-3405	1112	24	civil	civil	ADJ
inlawrev-3405	1112	25	fraud	fraud	NOUN
inlawrev-3405	1112	26	case	case	NOUN
inlawrev-3405	1112	27	)	)	PUNCT
inlawrev-3405	1112	28	;	;	PUNCT
inlawrev-3405	1112	29	see	see	VERB
inlawrev-3405	1112	30	also	also	ADV
inlawrev-3405	1112	31	18	18	NUM
inlawrev-3405	1112	32	u.s.c	u.s.c	ADJ
inlawrev-3405	1112	33	.	.	PUNCT
inlawrev-3405	1113	1	§	§	PROPN
inlawrev-3405	1113	2	2	2	NUM
inlawrev-3405	1113	3	(	(	PUNCT
inlawrev-3405	1113	4	establishing	establish	VERB
inlawrev-3405	1113	5	statutory	statutory	ADJ
inlawrev-3405	1113	6	elements	element	NOUN
inlawrev-3405	1113	7	of	of	ADP
inlawrev-3405	1113	8	aiding	aid	VERB
inlawrev-3405	1113	9	and	and	CCONJ
inlawrev-3405	1113	10	abetting	abet	VERB
inlawrev-3405	1113	11	)	)	PUNCT
inlawrev-3405	1113	12	.	.	PUNCT
inlawrev-3405	1114	1	the	the	DET
inlawrev-3405	1114	2	general	general	ADJ
inlawrev-3405	1114	3	provisions	provision	NOUN
inlawrev-3405	1114	4	of	of	ADP
inlawrev-3405	1114	5	18	18	NUM
inlawrev-3405	1114	6	u.s.c	u.s.c	ADJ
inlawrev-3405	1114	7	.	.	PUNCT
inlawrev-3405	1115	1	§	§	PROPN
inlawrev-3405	1115	2	2	2	NUM
inlawrev-3405	1115	3	provide	provide	VERB
inlawrev-3405	1115	4	,	,	PUNCT
inlawrev-3405	1115	5	in	in	ADP
inlawrev-3405	1115	6	relevant	relevant	ADJ
inlawrev-3405	1115	7	part	part	NOUN
inlawrev-3405	1115	8	:	:	PUNCT
inlawrev-3405	1115	9	(	(	PUNCT
inlawrev-3405	1115	10	a	a	X
inlawrev-3405	1115	11	)	)	PUNCT
inlawrev-3405	1115	12	whoever	whoever	PRON
inlawrev-3405	1115	13	commits	commit	VERB
inlawrev-3405	1115	14	an	an	DET
inlawrev-3405	1115	15	offense	offense	NOUN
inlawrev-3405	1115	16	against	against	ADP
inlawrev-3405	1115	17	the	the	DET
inlawrev-3405	1115	18	united	united	PROPN
inlawrev-3405	1115	19	states	states	PROPN
inlawrev-3405	1115	20	or	or	CCONJ
inlawrev-3405	1115	21	aids	aid	NOUN
inlawrev-3405	1115	22	,	,	PUNCT
inlawrev-3405	1115	23	abets	abet	VERB
inlawrev-3405	1115	24	,	,	PUNCT
inlawrev-3405	1115	25	counsels	counsel	NOUN
inlawrev-3405	1115	26	,	,	PUNCT
inlawrev-3405	1115	27	commands	command	NOUN
inlawrev-3405	1115	28	,	,	PUNCT
inlawrev-3405	1115	29	induces	induce	VERB
inlawrev-3405	1115	30	or	or	CCONJ
inlawrev-3405	1115	31	procures	procure	VERB
inlawrev-3405	1115	32	its	its	PRON
inlawrev-3405	1115	33	commission	commission	NOUN
inlawrev-3405	1115	34	,	,	PUNCT
inlawrev-3405	1115	35	is	be	AUX
inlawrev-3405	1115	36	punishable	punishable	ADJ
inlawrev-3405	1115	37	as	as	ADP
inlawrev-3405	1115	38	a	a	DET
inlawrev-3405	1115	39	principal	principal	NOUN
inlawrev-3405	1115	40	.	.	PUNCT
inlawrev-3405	1116	1	(	(	PUNCT
inlawrev-3405	1116	2	b	b	X
inlawrev-3405	1116	3	)	)	PUNCT
inlawrev-3405	1116	4	whoever	whoever	PRON
inlawrev-3405	1116	5	willfully	willfully	ADV
inlawrev-3405	1116	6	causes	cause	VERB
inlawrev-3405	1116	7	an	an	DET
inlawrev-3405	1116	8	act	act	NOUN
inlawrev-3405	1116	9	to	to	PART
inlawrev-3405	1116	10	be	be	AUX
inlawrev-3405	1116	11	done	do	VERB
inlawrev-3405	1116	12	which	which	PRON
inlawrev-3405	1116	13	if	if	SCONJ
inlawrev-3405	1116	14	directly	directly	ADV
inlawrev-3405	1116	15	performed	perform	VERB
inlawrev-3405	1116	16	by	by	ADP
inlawrev-3405	1116	17	him	he	PRON
inlawrev-3405	1116	18	or	or	CCONJ
inlawrev-3405	1116	19	another	another	PRON
inlawrev-3405	1116	20	would	would	AUX
inlawrev-3405	1116	21	be	be	AUX
inlawrev-3405	1116	22	an	an	DET
inlawrev-3405	1116	23	offense	offense	NOUN
inlawrev-3405	1116	24	against	against	ADP
inlawrev-3405	1116	25	the	the	DET
inlawrev-3405	1116	26	united	united	PROPN
inlawrev-3405	1116	27	states	states	PROPN
inlawrev-3405	1116	28	,	,	PUNCT
inlawrev-3405	1116	29	is	be	AUX
inlawrev-3405	1116	30	punishable	punishable	ADJ
inlawrev-3405	1116	31	as	as	ADP
inlawrev-3405	1116	32	a	a	DET
inlawrev-3405	1116	33	principal	principal	NOUN
inlawrev-3405	1116	34	.	.	PUNCT
inlawrev-3405	1117	1	i	i	PRON
inlawrev-3405	1117	2	d.	d.	PROPN
inlawrev-3405	1117	3	214	214	NUM
inlawrev-3405	1117	4	.	.	PUNCT
inlawrev-3405	1118	1	see	see	VERB
inlawrev-3405	1118	2	supra	supra	PROPN
inlawrev-3405	1118	3	notes	note	VERB
inlawrev-3405	1118	4	2091	2091	NUM
inlawrev-3405	1118	5	3	3	NUM
inlawrev-3405	1118	6	and	and	CCONJ
inlawrev-3405	1118	7	accompanying	accompany	VERB
inlawrev-3405	1118	8	text	text	NOUN
inlawrev-3405	1118	9	(	(	PUNCT
inlawrev-3405	1118	10	noting	note	VERB
inlawrev-3405	1118	11	that	that	SCONJ
inlawrev-3405	1118	12	in	in	ADP
inlawrev-3405	1118	13	conviction	conviction	NOUN
inlawrev-3405	1118	14	for	for	ADP
inlawrev-3405	1118	15	conspiracy	conspiracy	NOUN
inlawrev-3405	1118	16	,	,	PUNCT
inlawrev-3405	1118	17	collateral	collateral	ADJ
inlawrev-3405	1118	18	estoppel	estoppel	NOUN
inlawrev-3405	1118	19	can	can	AUX
inlawrev-3405	1118	20	not	not	PART
inlawrev-3405	1118	21	arise	arise	VERB
inlawrev-3405	1118	22	unless	unless	SCONJ
inlawrev-3405	1118	23	state	state	NOUN
inlawrev-3405	1118	24	defines	define	VERB
inlawrev-3405	1118	25	conspiracy	conspiracy	NOUN
inlawrev-3405	1118	26	as	as	ADP
inlawrev-3405	1118	27	requiring	require	VERB
inlawrev-3405	1118	28	receipt	receipt	NOUN
inlawrev-3405	1118	29	of	of	ADP
inlawrev-3405	1118	30	money	money	NOUN
inlawrev-3405	1118	31	or	or	CCONJ
inlawrev-3405	1118	32	property	property	NOUN
inlawrev-3405	1118	33	)	)	PUNCT
inlawrev-3405	1118	34	.	.	PUNCT
inlawrev-3405	1119	1	for	for	ADP
inlawrev-3405	1119	2	general	general	ADJ
inlawrev-3405	1119	3	discussions	discussion	NOUN
inlawrev-3405	1119	4	of	of	ADP
inlawrev-3405	1119	5	aiding	aid	VERB
inlawrev-3405	1119	6	and	and	CCONJ
inlawrev-3405	1119	7	conspiracy	conspiracy	NOUN
inlawrev-3405	1119	8	abetting	abet	VERB
inlawrev-3405	1119	9	in	in	ADP
inlawrev-3405	1119	10	both	both	CCONJ
inlawrev-3405	1119	11	criminal	criminal	ADJ
inlawrev-3405	1119	12	and	and	CCONJ
inlawrev-3405	1119	13	civil	civil	ADJ
inlawrev-3405	1119	14	contexts	contexts	NOUN
inlawrev-3405	1119	15	,	,	PUNCT
inlawrev-3405	1119	16	see	see	VERB
inlawrev-3405	1119	17	harvey	harvey	PROPN
inlawrev-3405	1119	18	l.	l.	PROPN
inlawrev-3405	1119	19	pitt	pitt	PROPN
inlawrev-3405	1119	20	,	,	PUNCT
inlawrev-3405	1119	21	the	the	DET
inlawrev-3405	1119	22	demise	demise	NOUN
inlawrev-3405	1119	23	ofimplied	ofimplie	VERB
inlawrev-3405	1119	24	aiding	aid	VERB
inlawrev-3405	1119	25	and	and	CCONJ
inlawrev-3405	1119	26	abetting	abet	VERB
inlawrev-3405	1119	27	liability	liability	NOUN
inlawrev-3405	1119	28	,	,	PUNCT
inlawrev-3405	1119	29	211	211	NUM
inlawrev-3405	1119	30	n.y	n.y	PROPN
inlawrev-3405	1119	31	.	.	PROPN
inlawrev-3405	1119	32	l.j	l.j	PROPN
inlawrev-3405	1119	33	.	.	PROPN
inlawrev-3405	1119	34	1	1	NUM
inlawrev-3405	1119	35	(	(	PUNCT
inlawrev-3405	1119	36	1994	1994	NUM
inlawrev-3405	1119	37	)	)	PUNCT
inlawrev-3405	1119	38	(	(	PUNCT
inlawrev-3405	1119	39	discussing	discuss	VERB
inlawrev-3405	1119	40	statutory	statutory	ADJ
inlawrev-3405	1119	41	and	and	CCONJ
inlawrev-3405	1119	42	judicial	judicial	ADJ
inlawrev-3405	1119	43	treatment	treatment	NOUN
inlawrev-3405	1119	44	of	of	ADP
inlawrev-3405	1119	45	aiding	aid	VERB
inlawrev-3405	1119	46	and	and	CCONJ
inlawrev-3405	1119	47	abetting	abet	VERB
inlawrev-3405	1119	48	)	)	PUNCT
inlawrev-3405	1119	49	.	.	PUNCT
inlawrev-3405	1120	1	215	215	NUM
inlawrev-3405	1120	2	.	.	PUNCT
inlawrev-3405	1121	1	see	see	VERB
inlawrev-3405	1121	2	bradford	bradford	PROPN
inlawrev-3405	1121	3	v.	v.	PROPN
inlawrev-3405	1121	4	commissioner	commissioner	PROPN
inlawrev-3405	1121	5	,	,	PUNCT
inlawrev-3405	1121	6	796	796	NUM
inlawrev-3405	1121	7	f.2d	f.2d	ADP
inlawrev-3405	1121	8	303	303	NUM
inlawrev-3405	1121	9	,	,	PUNCT
inlawrev-3405	1121	10	307	307	NUM
inlawrev-3405	1121	11	(	(	PUNCT
inlawrev-3405	1121	12	9th	9th	ADJ
inlawrev-3405	1121	13	cir	cir	NOUN
inlawrev-3405	1121	14	.	.	PROPN
inlawrev-3405	1121	15	1986	1986	NUM
inlawrev-3405	1121	16	)	)	PUNCT
inlawrev-3405	1121	17	(	(	PUNCT
inlawrev-3405	1121	18	"	"	PUNCT
inlawrev-3405	1121	19	because	because	SCONJ
inlawrev-3405	1121	20	fraudulent	fraudulent	ADJ
inlawrev-3405	1121	21	intent	intent	NOUN
inlawrev-3405	1121	22	is	be	AUX
inlawrev-3405	1121	23	rarely	rarely	ADV
inlawrev-3405	1121	24	established	establish	VERB
inlawrev-3405	1121	25	by	by	ADP
inlawrev-3405	1121	26	direct	direct	ADJ
inlawrev-3405	1121	27	evidence	evidence	NOUN
inlawrev-3405	1121	28	,	,	PUNCT
inlawrev-3405	1121	29	this	this	DET
inlawrev-3405	1121	30	court	court	NOUN
inlawrev-3405	1121	31	has	have	AUX
inlawrev-3405	1121	32	inferred	infer	VERB
inlawrev-3405	1121	33	intent	intent	NOUN
inlawrev-3405	1121	34	from	from	ADP
inlawrev-3405	1121	35	various	various	ADJ
inlawrev-3405	1121	36	kinds	kind	NOUN
inlawrev-3405	1121	37	of	of	ADP
inlawrev-3405	1121	38	circumstantial	circumstantial	ADJ
inlawrev-3405	1121	39	evidence	evidence	NOUN
inlawrev-3405	1121	40	.	.	PUNCT
inlawrev-3405	1121	41	"	"	PUNCT
inlawrev-3405	1121	42	)	)	PUNCT
inlawrev-3405	1121	43	;	;	PUNCT
inlawrev-3405	1121	44	hicks	hicks	PROPN
inlawrev-3405	1121	45	co.	co.	PROPN
inlawrev-3405	1121	46	v.	v.	PROPN
inlawrev-3405	1121	47	commissioner	commissioner	PROPN
inlawrev-3405	1121	48	,	,	PUNCT
inlawrev-3405	1121	49	56	56	NUM
inlawrev-3405	1121	50	t.c	t.c	PROPN
inlawrev-3405	1121	51	.	.	PROPN
inlawrev-3405	1121	52	982	982	NUM
inlawrev-3405	1121	53	,	,	PUNCT
inlawrev-3405	1121	54	1019	1019	NUM
inlawrev-3405	1121	55	(	(	PUNCT
inlawrev-3405	1121	56	1971	1971	NUM
inlawrev-3405	1121	57	)	)	PUNCT
inlawrev-3405	1121	58	,	,	PUNCT
inlawrev-3405	1121	59	af'd	af'd	NOUN
inlawrev-3405	1121	60	,	,	PUNCT
inlawrev-3405	1121	61	470	470	NUM
inlawrev-3405	1121	62	f.2d	f.2d	SYM
inlawrev-3405	1121	63	87	87	NUM
inlawrev-3405	1121	64	(	(	PUNCT
inlawrev-3405	1121	65	1st	1st	ADJ
inlawrev-3405	1121	66	cir	cir	NOUN
inlawrev-3405	1121	67	.	.	PROPN
inlawrev-3405	1121	68	1972	1972	NUM
inlawrev-3405	1121	69	)	)	PUNCT
inlawrev-3405	1121	70	(	(	PUNCT
inlawrev-3405	1121	71	noting	note	VERB
inlawrev-3405	1121	72	that	that	SCONJ
inlawrev-3405	1121	73	requisite	requisite	ADJ
inlawrev-3405	1121	74	specific	specific	ADJ
inlawrev-3405	1121	75	intent	intent	NOUN
inlawrev-3405	1121	76	necessary	necessary	ADJ
inlawrev-3405	1121	77	to	to	PART
inlawrev-3405	1121	78	prove	prove	VERB
inlawrev-3405	1121	79	existence	existence	NOUN
inlawrev-3405	1121	80	of	of	ADP
inlawrev-3405	1121	81	fi	fi	NOUN
inlawrev-3405	1121	82	-	-	NOUN
inlawrev-3405	1121	83	aud	aud	NOUN
inlawrev-3405	1121	84	is	be	AUX
inlawrev-3405	1121	85	rarely	rarely	ADV
inlawrev-3405	1121	86	susceptible	susceptible	ADJ
inlawrev-3405	1121	87	of	of	ADP
inlawrev-3405	1121	88	direct	direct	ADJ
inlawrev-3405	1121	89	proof	proof	NOUN
inlawrev-3405	1121	90	)	)	PUNCT
inlawrev-3405	1121	91	;	;	PUNCT
inlawrev-3405	1121	92	see	see	VERB
inlawrev-3405	1121	93	also	also	ADV
inlawrev-3405	1121	94	reed	reed	PROPN
inlawrev-3405	1121	95	tinsley	tinsley	PROPN
inlawrev-3405	1121	96	&	&	CCONJ
inlawrev-3405	1121	97	joseph	joseph	PROPN
inlawrev-3405	1121	98	v.	v.	PROPN
inlawrev-3405	1121	99	pease	pease	PROPN
inlawrev-3405	1121	100	,	,	PUNCT
inlawrev-3405	1121	101	jr	jr	PROPN
inlawrev-3405	1121	102	.	.	PROPN
inlawrev-3405	1121	103	,	,	PUNCT
inlawrev-3405	1121	104	guidelinesfor	guidelinesfor	ADP
inlawrev-3405	1121	105	protecting	protect	VERB
inlawrev-3405	1121	106	the	the	DET
inlawrev-3405	1121	107	tax	tax	NOUN
inlawrev-3405	1121	108	practitionerfrom	practitionerfrom	ADP
inlawrev-3405	1121	109	criminal	criminal	ADJ
inlawrev-3405	1121	110	liability	liability	NOUN
inlawrev-3405	1121	111	,	,	PUNCT
inlawrev-3405	1121	112	40tax'nforacct	40tax'nforacct	NUM
inlawrev-3405	1121	113	.	.	PUNCT
inlawrev-3405	1122	1	94	94	NUM
inlawrev-3405	1122	2	,	,	PUNCT
inlawrev-3405	1122	3	95	95	NUM
inlawrev-3405	1122	4	(	(	PUNCT
inlawrev-3405	1122	5	1988	1988	NUM
inlawrev-3405	1122	6	)	)	PUNCT
inlawrev-3405	1122	7	(	(	PUNCT
inlawrev-3405	1122	8	stating	state	VERB
inlawrev-3405	1122	9	that	that	SCONJ
inlawrev-3405	1122	10	knowledge	knowledge	NOUN
inlawrev-3405	1122	11	of	of	ADP
inlawrev-3405	1122	12	fraud	fraud	NOUN
inlawrev-3405	1122	13	is	be	AUX
inlawrev-3405	1122	14	usually	usually	ADV
inlawrev-3405	1122	15	established	establish	VERB
inlawrev-3405	1122	16	by	by	ADP
inlawrev-3405	1122	17	circumstantial	circumstantial	ADJ
inlawrev-3405	1122	18	evidence	evidence	NOUN
inlawrev-3405	1122	19	)	)	PUNCT
inlawrev-3405	1122	20	.	.	PUNCT
inlawrev-3405	1123	1	216	216	NUM
inlawrev-3405	1123	2	.	.	PUNCT
inlawrev-3405	1124	1	see	see	VERB
inlawrev-3405	1124	2	peter	peter	PROPN
inlawrev-3405	1124	3	a.	a.	PROPN
inlawrev-3405	1124	4	alces	alces	PROPN
inlawrev-3405	1124	5	,	,	PUNCT
inlawrev-3405	1124	6	comment	comment	NOUN
inlawrev-3405	1124	7	,	,	PUNCT
inlawrev-3405	1124	8	fraud	fraud	NOUN
inlawrev-3405	1124	9	bases	basis	NOUN
inlawrev-3405	1124	10	ofbulk	ofbulk	PROPN
inlawrev-3405	1124	11	transferee	transferee	PROPN
inlawrev-3405	1124	12	liability	liability	NOUN
inlawrev-3405	1124	13	,	,	PUNCT
inlawrev-3405	1124	14	63	63	NUM
inlawrev-3405	1124	15	temp	temp	NOUN
inlawrev-3405	1124	16	.	.	PUNCT
inlawrev-3405	1125	1	l.	l.	PROPN
inlawrev-3405	1125	2	rev	rev	PROPN
inlawrev-3405	1125	3	.	.	PROPN
inlawrev-3405	1125	4	679	679	NUM
inlawrev-3405	1125	5	,	,	PUNCT
inlawrev-3405	1125	6	685	685	NUM
inlawrev-3405	1125	7	-	-	SYM
inlawrev-3405	1125	8	87	87	NUM
inlawrev-3405	1125	9	(	(	PUNCT
inlawrev-3405	1125	10	1990	1990	NUM
inlawrev-3405	1125	11	)	)	PUNCT
inlawrev-3405	1125	12	.	.	PUNCT
inlawrev-3405	1126	1	alces	alce	NOUN
inlawrev-3405	1126	2	noted	note	VERB
inlawrev-3405	1126	3	:	:	PUNCT
inlawrev-3405	1126	4	fraudulent	fraudulent	ADJ
inlawrev-3405	1126	5	disposition	disposition	NOUN
inlawrev-3405	1126	6	law	law	NOUN
inlawrev-3405	1126	7	developed	develop	VERB
inlawrev-3405	1126	8	early	early	ADV
inlawrev-3405	1126	9	in	in	ADP
inlawrev-3405	1126	10	commercialjurisprudence	commercialjurisprudence	NOUN
inlawrev-3405	1126	11	,	,	PUNCT
inlawrev-3405	1126	12	claiming	claim	VERB
inlawrev-3405	1126	13	roots	root	NOUN
inlawrev-3405	1126	14	in	in	ADP
inlawrev-3405	1126	15	the	the	DET
inlawrev-3405	1126	16	roman	roman	ADJ
inlawrev-3405	1126	17	statutes	statute	NOUN
inlawrev-3405	1126	18	,	,	PUNCT
inlawrev-3405	1126	19	and	and	CCONJ
inlawrev-3405	1126	20	assuming	assume	VERB
inlawrev-3405	1126	21	the	the	DET
inlawrev-3405	1126	22	form	form	NOUN
inlawrev-3405	1126	23	we	we	PRON
inlawrev-3405	1126	24	would	would	AUX
inlawrev-3405	1126	25	perhaps	perhaps	ADV
inlawrev-3405	1126	26	first	first	ADV
inlawrev-3405	1126	27	recognize	recognize	VERB
inlawrev-3405	1126	28	in	in	ADP
inlawrev-3405	1126	29	the	the	DET
inlawrev-3405	1126	30	statute	statute	NOUN
inlawrev-3405	1126	31	of	of	ADP
inlawrev-3405	1126	32	13	13	NUM
inlawrev-3405	1126	33	elizabeth	elizabeth	PROPN
inlawrev-3405	1126	34	,	,	PUNCT
inlawrev-3405	1126	35	a	a	DET
inlawrev-3405	1126	36	penal	penal	ADJ
inlawrev-3405	1126	37	statute	statute	NOUN
inlawrev-3405	1126	38	.	.	PUNCT
inlawrev-3405	1127	1	accordingly	accordingly	ADV
inlawrev-3405	1127	2	,	,	PUNCT
inlawrev-3405	1127	3	liability	liability	NOUN
inlawrev-3405	1127	4	under	under	ADP
inlawrev-3405	1127	5	the	the	DET
inlawrev-3405	1127	6	specific	specific	ADJ
inlawrev-3405	1127	7	language	language	NOUN
inlawrev-3405	1127	8	ofthe	ofthe	NOUN
inlawrev-3405	1127	9	statute	statute	NOUN
inlawrev-3405	1127	10	was	be	AUX
inlawrev-3405	1127	11	actual	actual	ADJ
inlawrev-3405	1127	12	fraud	fraud	NOUN
inlawrev-3405	1127	13	liability	liability	NOUN
inlawrev-3405	1127	14	recognition	recognition	NOUN
inlawrev-3405	1127	15	of	of	ADP
inlawrev-3405	1127	16	constructive	constructive	ADJ
inlawrev-3405	1127	17	fraud	fraud	NOUN
inlawrev-3405	1127	18	liability	liability	NOUN
inlawrev-3405	1127	19	began	begin	VERB
inlawrev-3405	1127	20	in	in	ADP
inlawrev-3405	1127	21	earnest	earnest	ADJ
inlawrev-3405	1127	22	with	with	ADP
inlawrev-3405	1127	23	twyne	twyne	NOUN
inlawrev-3405	1127	24	's	's	PART
inlawrev-3405	1127	25	case	case	NOUN
inlawrev-3405	1128	1	[	[	X
inlawrev-3405	1128	2	76	76	NUM
inlawrev-3405	1128	3	eng	eng	PROPN
inlawrev-3405	1128	4	.	.	PROPN
inlawrev-3405	1128	5	rep	rep	PROPN
inlawrev-3405	1128	6	.	.	PROPN
inlawrev-3405	1128	7	809	809	PROPN
inlawrev-3405	1128	8	(	(	PUNCT
inlawrev-3405	1128	9	star	star	PROPN
inlawrev-3405	1128	10	chamber	chamber	PROPN
inlawrev-3405	1128	11	1601	1601	NUM
inlawrev-3405	1128	12	)	)	PUNCT
inlawrev-3405	1128	13	]	]	PUNCT
inlawrev-3405	1128	14	.	.	PUNCT
inlawrev-3405	1129	1	in	in	ADP
inlawrev-3405	1129	2	that	that	DET
inlawrev-3405	1129	3	case	case	NOUN
inlawrev-3405	1129	4	,	,	PUNCT
inlawrev-3405	1129	5	the	the	DET
inlawrev-3405	1129	6	court	court	NOUN
inlawrev-3405	1129	7	enumerated	enumerate	VERB
inlawrev-3405	1129	8	the	the	PRON
inlawrev-3405	1129	9	.	.	PUNCT
inlawrev-3405	1129	10	.	.	PUNCT
inlawrev-3405	1129	11	.	.	PUNCT
inlawrev-3405	1130	1	"	"	PUNCT
inlawrev-3405	1130	2	badges	badge	VERB
inlawrev-3405	1130	3	offraud	offraud	NOUN
inlawrev-3405	1130	4	"	"	PUNCT
inlawrev-3405	1130	5	as	as	ADP
inlawrev-3405	1130	6	an	an	DET
inlawrev-3405	1130	7	adjunct	adjunct	ADJ
inlawrev-3405	1130	8	ofactual	ofactual	ADJ
inlawrev-3405	1130	9	fraud	fraud	NOUN
inlawrev-3405	1130	10	liability	liability	NOUN
inlawrev-3405	1130	11	development	development	NOUN
inlawrev-3405	1130	12	ofthe	ofthe	NOUN
inlawrev-3405	1130	13	badges	badge	NOUN
inlawrev-3405	1130	14	,	,	PUNCT
inlawrev-3405	1130	15	and	and	CCONJ
inlawrev-3405	1130	16	therefore	therefore	ADV
inlawrev-3405	1130	17	,	,	PUNCT
inlawrev-3405	1130	18	the	the	DET
inlawrev-3405	1130	19	bases	basis	NOUN
inlawrev-3405	1130	20	of	of	ADP
inlawrev-3405	1130	21	constructive	constructive	ADJ
inlawrev-3405	1130	22	fraud	fraud	NOUN
inlawrev-3405	1130	23	liability	liability	NOUN
inlawrev-3405	1130	24	,	,	PUNCT
inlawrev-3405	1130	25	resulted	result	VERB
inlawrev-3405	1130	26	from	from	ADP
inlawrev-3405	1130	27	an	an	DET
inlawrev-3405	1130	28	evidentiary	evidentiary	ADJ
inlawrev-3405	1130	29	predicament	predicament	NOUN
inlawrev-3405	1130	30	:	:	PUNCT
inlawrev-3405	1130	31	how	how	SCONJ
inlawrev-3405	1130	32	to	to	PART
inlawrev-3405	1130	33	prove	prove	VERB
inlawrev-3405	1130	34	an	an	DET
inlawrev-3405	1130	35	actual	actual	ADJ
inlawrev-3405	1130	36	intent	intent	NOUN
inlawrev-3405	1130	37	to	to	ADP
inlawrev-3405	1130	38	556	556	NUM
inlawrev-3405	1130	39	indiana	indiana	PROPN
inlawrev-3405	1130	40	law	law	PROPN
inlawrev-3405	1130	41	review	review	NOUN
inlawrev-3405	1131	1	[	[	X
inlawrev-3405	1131	2	vol	vol	NOUN
inlawrev-3405	1131	3	.	.	PUNCT
inlawrev-3405	1132	1	33:517	33:517	NUM
inlawrev-3405	1132	2	fraud	fraud	NOUN
inlawrev-3405	1132	3	,	,	PUNCT
inlawrev-3405	1132	4	the	the	DET
inlawrev-3405	1132	5	"	"	PUNCT
inlawrev-3405	1132	6	badges	badge	NOUN
inlawrev-3405	1132	7	offraud	offraud	NOUN
inlawrev-3405	1132	8	"	"	PUNCT
inlawrev-3405	1132	9	are	be	AUX
inlawrev-3405	1132	10	not	not	PART
inlawrev-3405	1132	11	only	only	ADV
inlawrev-3405	1132	12	indicia	indicia	VERB
inlawrev-3405	1132	13	offraud	offraud	NOUN
inlawrev-3405	1132	14	generally	generally	ADV
inlawrev-3405	1132	15	,	,	PUNCT
inlawrev-3405	1132	16	but	but	CCONJ
inlawrev-3405	1132	17	they	they	PRON
inlawrev-3405	1132	18	may	may	AUX
inlawrev-3405	1132	19	also	also	ADV
inlawrev-3405	1132	20	provide	provide	VERB
inlawrev-3405	1132	21	specific	specific	ADJ
inlawrev-3405	1132	22	evidence	evidence	NOUN
inlawrev-3405	1132	23	ofthe	ofthe	NOUN
inlawrev-3405	1132	24	intent	intent	NOUN
inlawrev-3405	1132	25	to	to	PART
inlawrev-3405	1132	26	evade	evade	VERB
inlawrev-3405	1132	27	taxes	taxis	NOUN
inlawrev-3405	1132	28	,	,	PUNCT
inlawrev-3405	1132	29	a	a	DET
inlawrev-3405	1132	30	necessary	necessary	ADJ
inlawrev-3405	1132	31	element	element	NOUN
inlawrev-3405	1132	32	of	of	ADP
inlawrev-3405	1132	33	fraud	fraud	NOUN
inlawrev-3405	1132	34	.	.	PUNCT
inlawrev-3405	1133	1	some	some	PRON
inlawrev-3405	1133	2	of	of	ADP
inlawrev-3405	1133	3	the	the	DET
inlawrev-3405	1133	4	more	more	ADV
inlawrev-3405	1133	5	common	common	ADJ
inlawrev-3405	1133	6	"	"	PUNCT
inlawrev-3405	1133	7	badges	badge	NOUN
inlawrev-3405	1133	8	of	of	ADP
inlawrev-3405	1133	9	fraud	fraud	NOUN
inlawrev-3405	1133	10	"	"	PUNCT
inlawrev-3405	1133	11	that	that	PRON
inlawrev-3405	1133	12	may	may	AUX
inlawrev-3405	1133	13	arise	arise	VERB
inlawrev-3405	1133	14	in	in	ADP
inlawrev-3405	1133	15	a	a	DET
inlawrev-3405	1133	16	civil	civil	ADJ
inlawrev-3405	1133	17	tax	tax	NOUN
inlawrev-3405	1133	18	fraud	fraud	NOUN
inlawrev-3405	1133	19	case	case	NOUN
inlawrev-3405	1133	20	include	include	VERB
inlawrev-3405	1133	21	:	:	PUNCT
inlawrev-3405	1133	22	a.	a.	NOUN
inlawrev-3405	1133	23	a	a	DET
inlawrev-3405	1133	24	pattern	pattern	NOUN
inlawrev-3405	1133	25	of	of	ADP
inlawrev-3405	1133	26	understatement	understatement	NOUN
inlawrev-3405	1133	27	.	.	PUNCT
inlawrev-3405	1134	1	b.	b.	PROPN
inlawrev-3405	1134	2	concealment	concealment	NOUN
inlawrev-3405	1134	3	of	of	ADP
inlawrev-3405	1134	4	assets	asset	NOUN
inlawrev-3405	1134	5	or	or	CCONJ
inlawrev-3405	1134	6	sources	source	NOUN
inlawrev-3405	1134	7	of	of	ADP
inlawrev-3405	1134	8	income	income	NOUN
inlawrev-3405	1134	9	.	.	PUNCT
inlawrev-3405	1135	1	c.	c.	NOUN
inlawrev-3405	1135	2	dealings	dealing	NOUN
inlawrev-3405	1135	3	in	in	ADP
inlawrev-3405	1135	4	cash	cash	NOUN
inlawrev-3405	1135	5	.	.	PUNCT
inlawrev-3405	1136	1	d.	d.	PROPN
inlawrev-3405	1136	2	failure	failure	NOUN
inlawrev-3405	1136	3	to	to	PART
inlawrev-3405	1136	4	maintain	maintain	VERB
inlawrev-3405	1136	5	books	book	NOUN
inlawrev-3405	1136	6	and	and	CCONJ
inlawrev-3405	1136	7	records	record	NOUN
inlawrev-3405	1136	8	.	.	PUNCT
inlawrev-3405	1137	1	e.	e.	PROPN
inlawrev-3405	1137	2	engaging	engage	VERB
inlawrev-3405	1137	3	in	in	ADP
inlawrev-3405	1137	4	illegal	illegal	ADJ
inlawrev-3405	1137	5	activities	activity	NOUN
inlawrev-3405	1137	6	.	.	PUNCT
inlawrev-3405	1138	1	f.	f.	PROPN
inlawrev-3405	1138	2	attempting	attempt	VERB
inlawrev-3405	1138	3	to	to	PART
inlawrev-3405	1138	4	conceal	conceal	VERB
inlawrev-3405	1138	5	illegal	illegal	ADJ
inlawrev-3405	1138	6	activities	activity	NOUN
inlawrev-3405	1138	7	.	.	PUNCT
inlawrev-3405	1139	1	g.	g.	NOUN
inlawrev-3405	1139	2	failure	failure	NOUN
inlawrev-3405	1139	3	to	to	PART
inlawrev-3405	1139	4	cooperate	cooperate	VERB
inlawrev-3405	1139	5	with	with	ADP
inlawrev-3405	1139	6	tax	tax	NOUN
inlawrev-3405	1139	7	authorities	authority	NOUN
inlawrev-3405	1139	8	.	.	PUNCT
inlawrev-3405	1140	1	h.	h.	NOUN
inlawrev-3405	1140	2	showing	show	VERB
inlawrev-3405	1140	3	a	a	DET
inlawrev-3405	1140	4	willingness	willingness	NOUN
inlawrev-3405	1140	5	to	to	PART
inlawrev-3405	1140	6	defraud	defraud	VERB
inlawrev-3405	1140	7	business	business	NOUN
inlawrev-3405	1140	8	associates	associate	NOUN
inlawrev-3405	1140	9	or	or	CCONJ
inlawrev-3405	1140	10	others	other	NOUN
inlawrev-3405	1140	11	.	.	PUNCT
inlawrev-3405	1141	1	i.	i.	PROPN
inlawrev-3405	1141	2	taxpayer	taxpayer	PROPN
inlawrev-3405	1141	3	's	's	PART
inlawrev-3405	1141	4	sophistication	sophistication	NOUN
inlawrev-3405	1141	5	,	,	PUNCT
inlawrev-3405	1141	6	education	education	NOUN
inlawrev-3405	1141	7	,	,	PUNCT
inlawrev-3405	1141	8	and	and	CCONJ
inlawrev-3405	1141	9	knowledge	knowledge	NOUN
inlawrev-3405	1141	10	ofduty	ofduty	NOUN
inlawrev-3405	1141	11	to	to	PART
inlawrev-3405	1141	12	report	report	VERB
inlawrev-3405	1141	13	income	income	NOUN
inlawrev-3405	1141	14	.	.	PUNCT
inlawrev-3405	1142	1	j.	j.	PROPN
inlawrev-3405	1142	2	giving	give	VERB
inlawrev-3405	1142	3	implausible	implausible	ADJ
inlawrev-3405	1142	4	explanations.^'^	explanations.^'^	PROPN
inlawrev-3405	1142	5	a.	a.	NOUN
inlawrev-3405	1142	6	a	a	DET
inlawrev-3405	1142	7	pattern	pattern	NOUN
inlawrev-3405	1142	8	of	of	ADP
inlawrev-3405	1142	9	understatement	understatement	NOUN
inlawrev-3405	1142	10	repeated	repeat	VERB
inlawrev-3405	1142	11	understatement	understatement	NOUN
inlawrev-3405	1142	12	of	of	ADP
inlawrev-3405	1142	13	taxable	taxable	ADJ
inlawrev-3405	1142	14	income	income	NOUN
inlawrev-3405	1142	15	by	by	ADP
inlawrev-3405	1142	16	a	a	DET
inlawrev-3405	1142	17	taxpayer	taxpayer	NOUN
inlawrev-3405	1142	18	is	be	AUX
inlawrev-3405	1142	19	considered	consider	VERB
inlawrev-3405	1142	20	a	a	DET
inlawrev-3405	1142	21	major	major	ADJ
inlawrev-3405	1142	22	badge	badge	NOUN
inlawrev-3405	1142	23	of	of	ADP
inlawrev-3405	1142	24	fraud.^'^	fraud.^'^	PROPN
inlawrev-3405	1142	25	the	the	DET
inlawrev-3405	1142	26	service	service	NOUN
inlawrev-3405	1142	27	will	will	AUX
inlawrev-3405	1142	28	use	use	VERB
inlawrev-3405	1142	29	testimony	testimony	NOUN
inlawrev-3405	1142	30	and	and	CCONJ
inlawrev-3405	1142	31	other	other	ADJ
inlawrev-3405	1142	32	evidence	evidence	NOUN
inlawrev-3405	1142	33	to	to	PART
inlawrev-3405	1142	34	show	show	VERB
inlawrev-3405	1142	35	repeated	repeat	VERB
inlawrev-3405	1142	36	understatements	understatement	NOUN
inlawrev-3405	1142	37	of	of	ADP
inlawrev-3405	1142	38	the	the	DET
inlawrev-3405	1142	39	receipt	receipt	NOUN
inlawrev-3405	1142	40	of	of	ADP
inlawrev-3405	1142	41	money	money	NOUN
inlawrev-3405	1142	42	from	from	ADP
inlawrev-3405	1142	43	criminal	criminal	ADJ
inlawrev-3405	1142	44	activities.^*^	activities.^*^	NOUN
inlawrev-3405	1142	45	to	to	ADP
inlawrev-3405	1142	46	the	the	DET
inlawrev-3405	1142	47	extent	extent	NOUN
inlawrev-3405	1142	48	the	the	DET
inlawrev-3405	1142	49	testimony	testimony	NOUN
inlawrev-3405	1142	50	and	and	CCONJ
inlawrev-3405	1142	51	corroboration	corroboration	NOUN
inlawrev-3405	1142	52	are	be	AUX
inlawrev-3405	1142	53	credible	credible	ADJ
inlawrev-3405	1142	54	,	,	PUNCT
inlawrev-3405	1142	55	such	such	ADJ
inlawrev-3405	1142	56	hinder	hinder	NOUN
inlawrev-3405	1142	57	,	,	PUNCT
inlawrev-3405	1142	58	delay	delay	NOUN
inlawrev-3405	1142	59	,	,	PUNCT
inlawrev-3405	1142	60	or	or	CCONJ
inlawrev-3405	1142	61	defraud	defraud	VERB
inlawrev-3405	1142	62	....	....	PUNCT
inlawrev-3405	1143	1	i	i	PRON
inlawrev-3405	1143	2	d.	d.	PROPN
inlawrev-3405	1143	3	see	see	VERB
inlawrev-3405	1143	4	also	also	ADV
inlawrev-3405	1143	5	mary	mary	PROPN
inlawrev-3405	1143	6	leiter	leiter	PROPN
inlawrev-3405	1143	7	swick	swick	PROPN
inlawrev-3405	1143	8	,	,	PUNCT
inlawrev-3405	1143	9	the	the	DET
inlawrev-3405	1143	10	power	power	NOUN
inlawrev-3405	1143	11	ofavoidance	ofavoidance	NOUN
inlawrev-3405	1143	12	:	:	PUNCT
inlawrev-3405	1143	13	a	a	DET
inlawrev-3405	1143	14	bankruptcy	bankruptcy	NOUN
inlawrev-3405	1143	15	perspective	perspective	NOUN
inlawrev-3405	1143	16	on	on	ADP
inlawrev-3405	1143	17	the	the	DET
inlawrev-3405	1143	18	developing	develop	VERB
inlawrev-3405	1143	19	law	law	NOUN
inlawrev-3405	1143	20	offraudulent	offraudulent	ADJ
inlawrev-3405	1143	21	transfers	transfer	NOUN
inlawrev-3405	1143	22	in	in	ADP
inlawrev-3405	1143	23	nebraska	nebraska	PROPN
inlawrev-3405	1143	24	,	,	PUNCT
inlawrev-3405	1143	25	25	25	NUM
inlawrev-3405	1143	26	creightonl	creightonl	NOUN
inlawrev-3405	1143	27	.	.	PUNCT
inlawrev-3405	1144	1	rev	rev	PROPN
inlawrev-3405	1144	2	.	.	PROPN
inlawrev-3405	1145	1	577	577	NUM
inlawrev-3405	1145	2	(	(	PUNCT
inlawrev-3405	1145	3	1992	1992	NUM
inlawrev-3405	1145	4	)	)	PUNCT
inlawrev-3405	1145	5	(	(	PUNCT
inlawrev-3405	1145	6	noting	note	VERB
inlawrev-3405	1145	7	that	that	SCONJ
inlawrev-3405	1145	8	american	american	ADJ
inlawrev-3405	1145	9	courts	court	NOUN
inlawrev-3405	1145	10	adopted	adopt	VERB
inlawrev-3405	1145	11	and	and	CCONJ
inlawrev-3405	1145	12	expanded	expand	VERB
inlawrev-3405	1145	13	english	english	ADJ
inlawrev-3405	1145	14	common	common	ADJ
inlawrev-3405	1145	15	law	law	NOUN
inlawrev-3405	1145	16	badge	badge	NOUN
inlawrev-3405	1145	17	of	of	ADP
inlawrev-3405	1145	18	fraud	fraud	NOUN
inlawrev-3405	1145	19	concepts	concept	NOUN
inlawrev-3405	1145	20	)	)	PUNCT
inlawrev-3405	1145	21	.	.	PUNCT
inlawrev-3405	1146	1	2	2	NUM
inlawrev-3405	1146	2	1	1	NUM
inlawrev-3405	1146	3	7	7	NUM
inlawrev-3405	1146	4	.	.	PUNCT
inlawrev-3405	1146	5	see	see	VERB
inlawrev-3405	1146	6	estate	estate	NOUN
inlawrev-3405	1146	7	ofupshaw	ofupshaw	NOUN
inlawrev-3405	1146	8	v.	v.	ADP
inlawrev-3405	1146	9	commissioner	commissioner	NOUN
inlawrev-3405	1146	10	,	,	PUNCT
inlawrev-3405	1146	11	4	4	NUM
inlawrev-3405	1146	12	1	1	NUM
inlawrev-3405	1146	13	6	6	NUM
inlawrev-3405	1146	14	f.2d	f.2d	ADP
inlawrev-3405	1146	15	737	737	NUM
inlawrev-3405	1146	16	,	,	PUNCT
inlawrev-3405	1146	17	74	74	NUM
inlawrev-3405	1146	18	1	1	NUM
inlawrev-3405	1146	19	(	(	PUNCT
inlawrev-3405	1146	20	7th	7th	ADJ
inlawrev-3405	1146	21	cir	cir	NOUN
inlawrev-3405	1146	22	.	.	PROPN
inlawrev-3405	1146	23	1	1	NUM
inlawrev-3405	1146	24	969	969	NUM
inlawrev-3405	1146	25	)	)	PUNCT
inlawrev-3405	1146	26	,	,	PUNCT
inlawrev-3405	1146	27	cert	cert	NOUN
inlawrev-3405	1146	28	,	,	PUNCT
inlawrev-3405	1146	29	denied	deny	VERB
inlawrev-3405	1146	30	,	,	PUNCT
inlawrev-3405	1146	31	397	397	NUM
inlawrev-3405	1146	32	u.s	u.s	PROPN
inlawrev-3405	1146	33	.	.	PROPN
inlawrev-3405	1146	34	962	962	NUM
inlawrev-3405	1146	35	(	(	PUNCT
inlawrev-3405	1146	36	1970	1970	NUM
inlawrev-3405	1146	37	)	)	PUNCT
inlawrev-3405	1146	38	(	(	PUNCT
inlawrev-3405	1146	39	tax	tax	NOUN
inlawrev-3405	1146	40	court	court	NOUN
inlawrev-3405	1146	41	's	's	PART
inlawrev-3405	1146	42	finding	finding	NOUN
inlawrev-3405	1146	43	of	of	ADP
inlawrev-3405	1146	44	fraud	fraud	NOUN
inlawrev-3405	1146	45	is	be	AUX
inlawrev-3405	1146	46	a	a	DET
inlawrev-3405	1146	47	fact	fact	NOUN
inlawrev-3405	1146	48	determination	determination	NOUN
inlawrev-3405	1146	49	and	and	CCONJ
inlawrev-3405	1146	50	is	be	AUX
inlawrev-3405	1146	51	subject	subject	ADJ
inlawrev-3405	1146	52	to	to	ADP
inlawrev-3405	1146	53	clearly	clearly	ADV
inlawrev-3405	1146	54	erroneous	erroneous	ADJ
inlawrev-3405	1146	55	standard	standard	NOUN
inlawrev-3405	1146	56	on	on	ADP
inlawrev-3405	1146	57	appeal	appeal	NOUN
inlawrev-3405	1146	58	;	;	PUNCT
inlawrev-3405	1146	59	citing	cite	VERB
inlawrev-3405	1146	60	taxpayer	taxpayer	NOUN
inlawrev-3405	1146	61	's	's	PART
inlawrev-3405	1146	62	failure	failure	NOUN
inlawrev-3405	1146	63	to	to	PART
inlawrev-3405	1146	64	keep	keep	VERB
inlawrev-3405	1146	65	adequate	adequate	ADJ
inlawrev-3405	1146	66	books	book	NOUN
inlawrev-3405	1146	67	and	and	CCONJ
inlawrev-3405	1146	68	records	record	NOUN
inlawrev-3405	1146	69	as	as	SCONJ
inlawrev-3405	1146	70	indicia	indicia	NOUN
inlawrev-3405	1146	71	offraud	offraud	NOUN
inlawrev-3405	1146	72	)	)	PUNCT
inlawrev-3405	1146	73	;	;	PUNCT
inlawrev-3405	1146	74	o'connor	o'connor	PROPN
inlawrev-3405	1146	75	v.	v.	PROPN
inlawrev-3405	1146	76	commissioner	commissioner	PROPN
inlawrev-3405	1146	77	,	,	PUNCT
inlawrev-3405	1146	78	412	412	NUM
inlawrev-3405	1146	79	f.2d	f.2d	SYM
inlawrev-3405	1146	80	304	304	NUM
inlawrev-3405	1146	81	,	,	PUNCT
inlawrev-3405	1146	82	3	3	NUM
inlawrev-3405	1146	83	10	10	NUM
inlawrev-3405	1146	84	(	(	PUNCT
inlawrev-3405	1146	85	2d	2d	NUM
inlawrev-3405	1146	86	cir	cir	NOUN
inlawrev-3405	1146	87	.	.	PROPN
inlawrev-3405	1146	88	1969	1969	NUM
inlawrev-3405	1146	89	)	)	PUNCT
inlawrev-3405	1146	90	(	(	PUNCT
inlawrev-3405	1146	91	noting	note	VERB
inlawrev-3405	1146	92	taxpayer	taxpayer	NOUN
inlawrev-3405	1146	93	's	's	PART
inlawrev-3405	1146	94	experience	experience	NOUN
inlawrev-3405	1146	95	and	and	CCONJ
inlawrev-3405	1146	96	knowledge	knowledge	NOUN
inlawrev-3405	1146	97	of	of	ADP
inlawrev-3405	1146	98	tax	tax	NOUN
inlawrev-3405	1146	99	law	law	NOUN
inlawrev-3405	1146	100	as	as	SCONJ
inlawrev-3405	1146	101	a	a	DET
inlawrev-3405	1146	102	cpa	cpa	NOUN
inlawrev-3405	1146	103	is	be	AUX
inlawrev-3405	1146	104	indicia	indicia	NOUN
inlawrev-3405	1146	105	of	of	ADP
inlawrev-3405	1146	106	fraud	fraud	NOUN
inlawrev-3405	1146	107	)	)	PUNCT
inlawrev-3405	1146	108	;	;	PUNCT
inlawrev-3405	1146	109	foster	foster	PROPN
inlawrev-3405	1146	110	v.	v.	ADP
inlawrev-3405	1146	111	commissioner	commissioner	NOUN
inlawrev-3405	1146	112	,	,	PUNCT
inlawrev-3405	1146	113	391	391	NUM
inlawrev-3405	1146	114	f.2d	f.2d	NUM
inlawrev-3405	1146	115	727	727	NUM
inlawrev-3405	1146	116	,	,	PUNCT
inlawrev-3405	1146	117	733	733	NUM
inlawrev-3405	1146	118	(	(	PUNCT
inlawrev-3405	1146	119	4th	4th	ADJ
inlawrev-3405	1146	120	cir	cir	NOUN
inlawrev-3405	1146	121	.	.	PUNCT
inlawrev-3405	1146	122	1968	1968	NUM
inlawrev-3405	1146	123	)	)	PUNCT
inlawrev-3405	1146	124	(	(	PUNCT
inlawrev-3405	1146	125	noting	note	VERB
inlawrev-3405	1146	126	failure	failure	NOUN
inlawrev-3405	1146	127	to	to	PART
inlawrev-3405	1146	128	report	report	VERB
inlawrev-3405	1146	129	the	the	DET
inlawrev-3405	1146	130	size	size	NOUN
inlawrev-3405	1146	131	and	and	CCONJ
inlawrev-3405	1146	132	frequency	frequency	NOUN
inlawrev-3405	1146	133	of	of	ADP
inlawrev-3405	1146	134	omissions	omission	NOUN
inlawrev-3405	1146	135	from	from	ADP
inlawrev-3405	1146	136	income	income	NOUN
inlawrev-3405	1146	137	over	over	ADP
inlawrev-3405	1146	138	extended	extended	ADJ
inlawrev-3405	1146	139	period	period	NOUN
inlawrev-3405	1146	140	of	of	ADP
inlawrev-3405	1146	141	time	time	NOUN
inlawrev-3405	1146	142	as	as	ADP
inlawrev-3405	1146	143	indicia	indicia	NOUN
inlawrev-3405	1146	144	of	of	ADP
inlawrev-3405	1146	145	fraud	fraud	NOUN
inlawrev-3405	1146	146	)	)	PUNCT
inlawrev-3405	1146	147	;	;	PUNCT
inlawrev-3405	1146	148	henry	henry	PROPN
inlawrev-3405	1146	149	v.	v.	PROPN
inlawrev-3405	1146	150	commissioner	commissioner	PROPN
inlawrev-3405	1146	151	,	,	PUNCT
inlawrev-3405	1146	152	362	362	NUM
inlawrev-3405	1146	153	f.2d	f.2d	SYM
inlawrev-3405	1146	154	640	640	NUM
inlawrev-3405	1146	155	,	,	PUNCT
inlawrev-3405	1146	156	643	643	NUM
inlawrev-3405	1146	157	(	(	PUNCT
inlawrev-3405	1146	158	5th	5th	ADJ
inlawrev-3405	1146	159	cir	cir	NOUN
inlawrev-3405	1146	160	.	.	PROPN
inlawrev-3405	1146	161	1966	1966	NUM
inlawrev-3405	1146	162	)	)	PUNCT
inlawrev-3405	1146	163	(	(	PUNCT
inlawrev-3405	1146	164	discussing	discuss	VERB
inlawrev-3405	1146	165	concealment	concealment	NOUN
inlawrev-3405	1146	166	ofbank	ofbank	ADJ
inlawrev-3405	1146	167	accounts	account	NOUN
inlawrev-3405	1146	168	as	as	SCONJ
inlawrev-3405	1146	169	indicia	indicia	NOUN
inlawrev-3405	1146	170	offraud	offraud	NOUN
inlawrev-3405	1146	171	)	)	PUNCT
inlawrev-3405	1146	172	;	;	PUNCT
inlawrev-3405	1146	173	estate	estate	NOUN
inlawrev-3405	1146	174	ofgranat	ofgranat	NOUN
inlawrev-3405	1146	175	v.	v.	PROPN
inlawrev-3405	1146	176	commissioner	commissioner	PROPN
inlawrev-3405	1146	177	,	,	PUNCT
inlawrev-3405	1146	178	298	298	NUM
inlawrev-3405	1146	179	f.2d	f.2d	ADP
inlawrev-3405	1146	180	397	397	NUM
inlawrev-3405	1146	181	,	,	PUNCT
inlawrev-3405	1146	182	398	398	NUM
inlawrev-3405	1146	183	(	(	PUNCT
inlawrev-3405	1146	184	2d	2d	NUM
inlawrev-3405	1146	185	cir	cir	NOUN
inlawrev-3405	1146	186	.	.	PUNCT
inlawrev-3405	1147	1	1	1	NUM
inlawrev-3405	1147	2	962	962	NUM
inlawrev-3405	1147	3	)	)	PUNCT
inlawrev-3405	1148	1	(	(	PUNCT
inlawrev-3405	1148	2	indicating	indicate	VERB
inlawrev-3405	1148	3	that	that	SCONJ
inlawrev-3405	1148	4	omissions	omission	NOUN
inlawrev-3405	1148	5	ofincome	ofincome	ADJ
inlawrev-3405	1148	6	and	and	CCONJ
inlawrev-3405	1148	7	failure	failure	NOUN
inlawrev-3405	1148	8	to	to	PART
inlawrev-3405	1148	9	provide	provide	VERB
inlawrev-3405	1148	10	access	access	NOUN
inlawrev-3405	1148	11	to	to	ADP
inlawrev-3405	1148	12	records	record	NOUN
inlawrev-3405	1148	13	is	be	AUX
inlawrev-3405	1148	14	indicia	indicia	NOUN
inlawrev-3405	1148	15	offraud	offraud	NOUN
inlawrev-3405	1148	16	)	)	PUNCT
inlawrev-3405	1148	17	.	.	PUNCT
inlawrev-3405	1149	1	afshar	afshar	PROPN
inlawrev-3405	1149	2	v.	v.	ADP
inlawrev-3405	1149	3	commissioner	commissioner	PROPN
inlawrev-3405	1149	4	,	,	PUNCT
inlawrev-3405	1149	5	41	41	NUM
inlawrev-3405	1149	6	t.c.m	t.c.m	NOUN
inlawrev-3405	1149	7	.	.	PUNCT
inlawrev-3405	1150	1	(	(	PUNCT
inlawrev-3405	1150	2	cch	cch	NOUN
inlawrev-3405	1150	3	)	)	PUNCT
inlawrev-3405	1150	4	1489	1489	NUM
inlawrev-3405	1150	5	,	,	PUNCT
inlawrev-3405	1150	6	1509	1509	NUM
inlawrev-3405	1150	7	(	(	PUNCT
inlawrev-3405	1150	8	1981	1981	NUM
inlawrev-3405	1150	9	)	)	PUNCT
inlawrev-3405	1150	10	,	,	PUNCT
inlawrev-3405	1150	11	aff'd	aff'd	NOUN
inlawrev-3405	1150	12	,	,	PUNCT
inlawrev-3405	1150	13	692	692	NUM
inlawrev-3405	1150	14	f.2d	f.2d	NOUN
inlawrev-3405	1150	15	751	751	NUM
inlawrev-3405	1150	16	(	(	PUNCT
inlawrev-3405	1150	17	4th	4th	ADJ
inlawrev-3405	1150	18	cir	cir	NOUN
inlawrev-3405	1150	19	.	.	PROPN
inlawrev-3405	1150	20	1982	1982	NUM
inlawrev-3405	1150	21	)	)	PUNCT
inlawrev-3405	1150	22	,	,	PUNCT
inlawrev-3405	1150	23	cert	cert	NOUN
inlawrev-3405	1150	24	,	,	PUNCT
inlawrev-3405	1150	25	denied	deny	VERB
inlawrev-3405	1150	26	,	,	PUNCT
inlawrev-3405	1150	27	461	461	NUM
inlawrev-3405	1150	28	u.s	u.s	PROPN
inlawrev-3405	1150	29	.	.	PROPN
inlawrev-3405	1150	30	928	928	NUM
inlawrev-3405	1150	31	(	(	PUNCT
inlawrev-3405	1150	32	1983	1983	NUM
inlawrev-3405	1150	33	)	)	PUNCT
inlawrev-3405	1150	34	(	(	PUNCT
inlawrev-3405	1150	35	noting	note	VERB
inlawrev-3405	1150	36	that	that	SCONJ
inlawrev-3405	1150	37	taxpayer	taxpayer	NOUN
inlawrev-3405	1150	38	's	's	PART
inlawrev-3405	1150	39	fraud	fraud	NOUN
inlawrev-3405	1150	40	in	in	ADP
inlawrev-3405	1150	41	business	business	NOUN
inlawrev-3405	1150	42	transaction	transaction	NOUN
inlawrev-3405	1150	43	may	may	AUX
inlawrev-3405	1150	44	point	point	VERB
inlawrev-3405	1150	45	toward	toward	ADP
inlawrev-3405	1150	46	a	a	DET
inlawrev-3405	1150	47	willingness	willingness	NOUN
inlawrev-3405	1150	48	to	to	PART
inlawrev-3405	1150	49	defraud	defraud	VERB
inlawrev-3405	1150	50	government	government	NOUN
inlawrev-3405	1150	51	)	)	PUNCT
inlawrev-3405	1150	52	;	;	PUNCT
inlawrev-3405	1150	53	see	see	VERB
inlawrev-3405	1150	54	also	also	ADV
inlawrev-3405	1150	55	internal	internal	ADJ
inlawrev-3405	1150	56	revenue	revenue	NOUN
inlawrev-3405	1150	57	manual	manual	NOUN
inlawrev-3405	1150	58	§	§	PROPN
inlawrev-3405	1150	59	4231	4231	NUM
inlawrev-3405	1150	60	(	(	PUNCT
inlawrev-3405	1150	61	1998	1998	NUM
inlawrev-3405	1150	62	)	)	PUNCT
inlawrev-3405	1150	63	(	(	PUNCT
inlawrev-3405	1150	64	listing	list	VERB
inlawrev-3405	1150	65	common	common	ADJ
inlawrev-3405	1150	66	badges	badge	NOUN
inlawrev-3405	1150	67	of	of	ADP
inlawrev-3405	1150	68	fraud	fraud	NOUN
inlawrev-3405	1150	69	)	)	PUNCT
inlawrev-3405	1150	70	.	.	PUNCT
inlawrev-3405	1151	1	218	218	NUM
inlawrev-3405	1151	2	.	.	PUNCT
inlawrev-3405	1151	3	see	see	VERB
inlawrev-3405	1151	4	holland	holland	PROPN
inlawrev-3405	1151	5	v.	v.	PROPN
inlawrev-3405	1151	6	united	united	PROPN
inlawrev-3405	1151	7	states	states	PROPN
inlawrev-3405	1151	8	,	,	PUNCT
inlawrev-3405	1151	9	348	348	NUM
inlawrev-3405	1151	10	u.s	u.s	PROPN
inlawrev-3405	1151	11	.	.	PROPN
inlawrev-3405	1151	12	121	121	NUM
inlawrev-3405	1151	13	,	,	PUNCT
inlawrev-3405	1151	14	139	139	NUM
inlawrev-3405	1151	15	(	(	PUNCT
inlawrev-3405	1151	16	1954	1954	NUM
inlawrev-3405	1151	17	)	)	PUNCT
inlawrev-3405	1151	18	(	(	PUNCT
inlawrev-3405	1151	19	holding	hold	VERB
inlawrev-3405	1151	20	evidence	evidence	NOUN
inlawrev-3405	1151	21	ofconsistent	ofconsistent	NOUN
inlawrev-3405	1151	22	pattern	pattern	NOUN
inlawrev-3405	1151	23	of	of	ADP
inlawrev-3405	1151	24	underreporting	underreporte	VERB
inlawrev-3405	1151	25	large	large	ADJ
inlawrev-3405	1151	26	amounts	amount	NOUN
inlawrev-3405	1151	27	of	of	ADP
inlawrev-3405	1151	28	income	income	NOUN
inlawrev-3405	1151	29	supports	support	NOUN
inlawrev-3405	1151	30	inference	inference	NOUN
inlawrev-3405	1151	31	of	of	ADP
inlawrev-3405	1151	32	willfulness	willfulness	NOUN
inlawrev-3405	1151	33	on	on	ADP
inlawrev-3405	1151	34	part	part	NOUN
inlawrev-3405	1151	35	of	of	ADP
inlawrev-3405	1151	36	taxpayer	taxpayer	NOUN
inlawrev-3405	1151	37	)	)	PUNCT
inlawrev-3405	1151	38	;	;	PUNCT
inlawrev-3405	1151	39	cf	cf	NOUN
inlawrev-3405	1151	40	cipparone	cipparone	NOUN
inlawrev-3405	1151	41	v.	v.	PROPN
inlawrev-3405	1151	42	commissioner	commissioner	NOUN
inlawrev-3405	1151	43	,	,	PUNCT
inlawrev-3405	1151	44	49	49	NUM
inlawrev-3405	1151	45	t.c.m	t.c.m	NOUN
inlawrev-3405	1151	46	.	.	PUNCT
inlawrev-3405	1152	1	(	(	PUNCT
inlawrev-3405	1152	2	cch	cch	NOUN
inlawrev-3405	1152	3	)	)	PUNCT
inlawrev-3405	1152	4	1492	1492	NUM
inlawrev-3405	1152	5	(	(	PUNCT
inlawrev-3405	1152	6	1985	1985	NUM
inlawrev-3405	1152	7	)	)	PUNCT
inlawrev-3405	1152	8	(	(	PUNCT
inlawrev-3405	1152	9	noting	note	VERB
inlawrev-3405	1152	10	minimal	minimal	ADJ
inlawrev-3405	1152	11	underreporting	underreporting	NOUN
inlawrev-3405	1152	12	of	of	ADP
inlawrev-3405	1152	13	income	income	NOUN
inlawrev-3405	1152	14	from	from	ADP
inlawrev-3405	1152	15	illegal	illegal	ADJ
inlawrev-3405	1152	16	kickback	kickback	NOUN
inlawrev-3405	1152	17	scheme	scheme	NOUN
inlawrev-3405	1152	18	not	not	PART
inlawrev-3405	1152	19	fraudulent	fraudulent	ADJ
inlawrev-3405	1152	20	)	)	PUNCT
inlawrev-3405	1152	21	.	.	PUNCT
inlawrev-3405	1153	1	219	219	NUM
inlawrev-3405	1153	2	.	.	PUNCT
inlawrev-3405	1153	3	see	see	VERB
inlawrev-3405	1153	4	i.r.c	i.r.c	NOUN
inlawrev-3405	1153	5	.	.	PUNCT
inlawrev-3405	1154	1	§	§	PROPN
inlawrev-3405	1154	2	7201	7201	NUM
inlawrev-3405	1154	3	(	(	PUNCT
inlawrev-3405	1154	4	1999	1999	NUM
inlawrev-3405	1154	5	)	)	PUNCT
inlawrev-3405	1154	6	(	(	PUNCT
inlawrev-3405	1154	7	establishing	establish	VERB
inlawrev-3405	1154	8	penauies	penauie	NOUN
inlawrev-3405	1154	9	for	for	ADP
inlawrev-3405	1154	10	willful	willful	ADJ
inlawrev-3405	1154	11	tax	tax	NOUN
inlawrev-3405	1154	12	evasion	evasion	NOUN
inlawrev-3405	1154	13	)	)	PUNCT
inlawrev-3405	1154	14	;	;	PUNCT
inlawrev-3405	1154	15	united	united	PROPN
inlawrev-3405	1154	16	states	states	PROPN
inlawrev-3405	1154	17	2000	2000	NUM
inlawrev-3405	1154	18	]	]	PUNCT
inlawrev-3405	1154	19	critique	critique	NOUN
inlawrev-3405	1154	20	of	of	ADP
inlawrev-3405	1154	21	the	the	DET
inlawrev-3405	1154	22	irs	irs	PROPN
inlawrev-3405	1154	23	557	557	NUM
inlawrev-3405	1154	24	evidence	evidence	NOUN
inlawrev-3405	1154	25	indicates	indicate	VERB
inlawrev-3405	1154	26	the	the	DET
inlawrev-3405	1154	27	receipt	receipt	NOUN
inlawrev-3405	1154	28	of	of	ADP
inlawrev-3405	1154	29	unreported	unreported	ADJ
inlawrev-3405	1154	30	money.^^	money.^^	NOUN
inlawrev-3405	1154	31	°	°	NOUN
inlawrev-3405	1154	32	at	at	ADP
inlawrev-3405	1154	33	this	this	DET
inlawrev-3405	1154	34	stage	stage	NOUN
inlawrev-3405	1154	35	,	,	PUNCT
inlawrev-3405	1154	36	where	where	SCONJ
inlawrev-3405	1154	37	the	the	DET
inlawrev-3405	1154	38	sole	sole	ADJ
inlawrev-3405	1154	39	issue	issue	NOUN
inlawrev-3405	1154	40	is	be	AUX
inlawrev-3405	1154	41	whether	whether	SCONJ
inlawrev-3405	1154	42	or	or	CCONJ
inlawrev-3405	1154	43	not	not	PART
inlawrev-3405	1154	44	there	there	PRON
inlawrev-3405	1154	45	was	be	VERB
inlawrev-3405	1154	46	fraud	fraud	NOUN
inlawrev-3405	1154	47	,	,	PUNCT
inlawrev-3405	1154	48	there	there	PRON
inlawrev-3405	1154	49	is	be	VERB
inlawrev-3405	1154	50	no	no	DET
inlawrev-3405	1154	51	need	need	NOUN
inlawrev-3405	1154	52	for	for	SCONJ
inlawrev-3405	1154	53	the	the	DET
inlawrev-3405	1154	54	service	service	NOUN
inlawrev-3405	1154	55	to	to	PART
inlawrev-3405	1154	56	show	show	VERB
inlawrev-3405	1154	57	the	the	DET
inlawrev-3405	1154	58	precise	precise	ADJ
inlawrev-3405	1154	59	amounts	amount	NOUN
inlawrev-3405	1154	60	received	receive	VERB
inlawrev-3405	1154	61	by	by	ADP
inlawrev-3405	1154	62	a	a	DET
inlawrev-3405	1154	63	particular	particular	ADJ
inlawrev-3405	1154	64	taxpayer	taxpayer	NOUN
inlawrev-3405	1154	65	in	in	ADP
inlawrev-3405	1154	66	a	a	DET
inlawrev-3405	1154	67	conspiracy	conspiracy	NOUN
inlawrev-3405	1154	68	.	.	PUNCT
inlawrev-3405	1155	1	any	any	DET
inlawrev-3405	1155	2	recurring	recur	VERB
inlawrev-3405	1155	3	receipt	receipt	NOUN
inlawrev-3405	1155	4	that	that	PRON
inlawrev-3405	1155	5	is	be	AUX
inlawrev-3405	1155	6	properly	properly	ADV
inlawrev-3405	1155	7	included	include	VERB
inlawrev-3405	1155	8	in	in	ADP
inlawrev-3405	1155	9	gross	gross	ADJ
inlawrev-3405	1155	10	income	income	NOUN
inlawrev-3405	1155	11	,	,	PUNCT
inlawrev-3405	1155	12	which	which	PRON
inlawrev-3405	1155	13	is	be	AUX
inlawrev-3405	1155	14	not	not	PART
inlawrev-3405	1155	15	reported	report	VERB
inlawrev-3405	1155	16	as	as	ADP
inlawrev-3405	1155	17	taxable	taxable	ADJ
inlawrev-3405	1155	18	income	income	NOUN
inlawrev-3405	1155	19	,	,	PUNCT
inlawrev-3405	1155	20	or	or	CCONJ
inlawrev-3405	1155	21	any	any	DET
inlawrev-3405	1155	22	recurring	recur	VERB
inlawrev-3405	1155	23	deductions	deduction	NOUN
inlawrev-3405	1155	24	that	that	PRON
inlawrev-3405	1155	25	are	be	AUX
inlawrev-3405	1155	26	not	not	PART
inlawrev-3405	1155	27	proper	proper	ADJ
inlawrev-3405	1155	28	,	,	PUNCT
inlawrev-3405	1155	29	can	can	AUX
inlawrev-3405	1155	30	create	create	VERB
inlawrev-3405	1155	31	a	a	DET
inlawrev-3405	1155	32	"	"	PUNCT
inlawrev-3405	1155	33	pattern	pattern	NOUN
inlawrev-3405	1155	34	.	.	PUNCT
inlawrev-3405	1156	1	"	"	PUNCT
inlawrev-3405	1156	2	'	'	PUNCT
inlawrev-3405	1156	3	"	"	PUNCT
inlawrev-3405	1156	4	'	'	PUNCT
inlawrev-3405	1156	5	a	a	DET
inlawrev-3405	1156	6	"	"	PUNCT
inlawrev-3405	1156	7	pattern	pattern	NOUN
inlawrev-3405	1156	8	"	"	PUNCT
inlawrev-3405	1156	9	will	will	AUX
inlawrev-3405	1156	10	be	be	AUX
inlawrev-3405	1156	11	found	find	VERB
inlawrev-3405	1156	12	to	to	PART
inlawrev-3405	1156	13	exist	exist	VERB
inlawrev-3405	1156	14	if	if	SCONJ
inlawrev-3405	1156	15	there	there	PRON
inlawrev-3405	1156	16	are	be	VERB
inlawrev-3405	1156	17	several	several	ADJ
inlawrev-3405	1156	18	instances	instance	NOUN
inlawrev-3405	1156	19	of	of	ADP
inlawrev-3405	1156	20	such	such	ADJ
inlawrev-3405	1156	21	unreported	unreported	ADJ
inlawrev-3405	1156	22	income	income	NOUN
inlawrev-3405	1156	23	,	,	PUNCT
inlawrev-3405	1156	24	possibly	possibly	ADV
inlawrev-3405	1156	25	even	even	ADV
inlawrev-3405	1156	26	if	if	SCONJ
inlawrev-3405	1156	27	they	they	PRON
inlawrev-3405	1156	28	are	be	AUX
inlawrev-3405	1156	29	within	within	ADP
inlawrev-3405	1156	30	a	a	DET
inlawrev-3405	1156	31	single	single	ADJ
inlawrev-3405	1156	32	year	year	NOUN
inlawrev-3405	1156	33	.	.	PUNCT
inlawrev-3405	1157	1	"	"	PUNCT
inlawrev-3405	1157	2	'	'	PUNCT
inlawrev-3405	1157	3	"	"	PUNCT
inlawrev-3405	1157	4	ofcourse	ofcourse	ADJ
inlawrev-3405	1157	5	,	,	PUNCT
inlawrev-3405	1157	6	a	a	DET
inlawrev-3405	1157	7	"	"	PUNCT
inlawrev-3405	1157	8	pattern	pattern	NOUN
inlawrev-3405	1157	9	"	"	PUNCT
inlawrev-3405	1157	10	can	can	AUX
inlawrev-3405	1157	11	not	not	PART
inlawrev-3405	1157	12	be	be	AUX
inlawrev-3405	1157	13	established	establish	VERB
inlawrev-3405	1157	14	if	if	SCONJ
inlawrev-3405	1157	15	there	there	PRON
inlawrev-3405	1157	16	is	be	VERB
inlawrev-3405	1157	17	a	a	DET
inlawrev-3405	1157	18	single	single	ADJ
inlawrev-3405	1157	19	incident	incident	NOUN
inlawrev-3405	1157	20	.	.	PUNCT
inlawrev-3405	1158	1	but	but	CCONJ
inlawrev-3405	1158	2	are	be	AUX
inlawrev-3405	1158	3	two	two	NUM
inlawrev-3405	1158	4	incidents	incident	NOUN
inlawrev-3405	1158	5	sufficient	sufficient	ADJ
inlawrev-3405	1158	6	to	to	PART
inlawrev-3405	1158	7	constitute	constitute	VERB
inlawrev-3405	1158	8	a	a	DET
inlawrev-3405	1158	9	pattern	pattern	NOUN
inlawrev-3405	1158	10	?	?	PUNCT
inlawrev-3405	1159	1	if	if	SCONJ
inlawrev-3405	1159	2	not	not	PART
inlawrev-3405	1159	3	,	,	PUNCT
inlawrev-3405	1159	4	what	what	PRON
inlawrev-3405	1159	5	is	be	AUX
inlawrev-3405	1159	6	the	the	DET
inlawrev-3405	1159	7	minimum	minimum	ADJ
inlawrev-3405	1159	8	number	number	NOUN
inlawrev-3405	1159	9	which	which	PRON
inlawrev-3405	1159	10	will	will	AUX
inlawrev-3405	1159	11	constitute	constitute	VERB
inlawrev-3405	1159	12	a	a	DET
inlawrev-3405	1159	13	pattern	pattern	NOUN
inlawrev-3405	1159	14	?	?	PUNCT
inlawrev-3405	1160	1	in	in	ADP
inlawrev-3405	1160	2	any	any	DET
inlawrev-3405	1160	3	year	year	NOUN
inlawrev-3405	1160	4	for	for	ADP
inlawrev-3405	1160	5	which	which	PRON
inlawrev-3405	1160	6	the	the	DET
inlawrev-3405	1160	7	taxpayer	taxpayer	NOUN
inlawrev-3405	1160	8	has	have	AUX
inlawrev-3405	1160	9	been	be	AUX
inlawrev-3405	1160	10	convicted	convict	VERB
inlawrev-3405	1160	11	offiling	offile	VERB
inlawrev-3405	1160	12	a	a	DET
inlawrev-3405	1160	13	false	false	ADJ
inlawrev-3405	1160	14	return	return	NOUN
inlawrev-3405	1160	15	,	,	PUNCT
inlawrev-3405	1160	16	under	under	ADP
inlawrev-3405	1160	17	i.r.c	i.r.c	NOUN
inlawrev-3405	1160	18	.	.	PUNCT
inlawrev-3405	1161	1	§	§	PROPN
inlawrev-3405	1161	2	7206(1	7206(1	NUM
inlawrev-3405	1161	3	)	)	PUNCT
inlawrev-3405	1161	4	(	(	PUNCT
inlawrev-3405	1161	5	1999	1999	NUM
inlawrev-3405	1161	6	)	)	PUNCT
inlawrev-3405	1161	7	,	,	PUNCT
inlawrev-3405	1161	8	the	the	DET
inlawrev-3405	1161	9	service	service	NOUN
inlawrev-3405	1161	10	will	will	AUX
inlawrev-3405	1161	11	treat	treat	VERB
inlawrev-3405	1161	12	that	that	DET
inlawrev-3405	1161	13	year	year	NOUN
inlawrev-3405	1161	14	as	as	ADP
inlawrev-3405	1161	15	part	part	NOUN
inlawrev-3405	1161	16	of	of	ADP
inlawrev-3405	1161	17	a	a	DET
inlawrev-3405	1161	18	pattern	pattern	NOUN
inlawrev-3405	1161	19	of	of	ADP
inlawrev-3405	1161	20	understatement	understatement	NOUN
inlawrev-3405	1161	21	,	,	PUNCT
inlawrev-3405	1161	22	thereby	thereby	ADV
inlawrev-3405	1161	23	helping	help	VERB
inlawrev-3405	1161	24	prove	prove	VERB
inlawrev-3405	1161	25	the	the	DET
inlawrev-3405	1161	26	intent	intent	NOUN
inlawrev-3405	1161	27	to	to	PART
inlawrev-3405	1161	28	evade	evade	VERB
inlawrev-3405	1161	29	.	.	PUNCT
inlawrev-3405	1162	1	""^	""^	VERB
inlawrev-3405	1162	2	however	however	ADV
inlawrev-3405	1162	3	,	,	PUNCT
inlawrev-3405	1162	4	this	this	DET
inlawrev-3405	1162	5	reasoning	reasoning	NOUN
inlawrev-3405	1162	6	is	be	AUX
inlawrev-3405	1162	7	circular	circular	ADJ
inlawrev-3405	1162	8	and	and	CCONJ
inlawrev-3405	1162	9	illogical	illogical	ADJ
inlawrev-3405	1162	10	.	.	PUNCT
inlawrev-3405	1163	1	in	in	ADP
inlawrev-3405	1163	2	wright	wright	PROPN
inlawrev-3405	1163	3	,	,	PUNCT
inlawrev-3405	1163	4	the	the	DET
inlawrev-3405	1163	5	tax	tax	NOUN
inlawrev-3405	1163	6	court	court	NOUN
inlawrev-3405	1163	7	decided	decide	VERB
inlawrev-3405	1163	8	that	that	SCONJ
inlawrev-3405	1163	9	a	a	DET
inlawrev-3405	1163	10	conviction	conviction	NOUN
inlawrev-3405	1163	11	for	for	ADP
inlawrev-3405	1163	12	filing	file	VERB
inlawrev-3405	1163	13	a	a	DET
inlawrev-3405	1163	14	false	false	ADJ
inlawrev-3405	1163	15	return	return	NOUN
inlawrev-3405	1163	16	under	under	ADP
inlawrev-3405	1163	17	i.r.c	i.r.c	NOUN
inlawrev-3405	1163	18	.	.	PUNCT
inlawrev-3405	1164	1	§	§	PROPN
inlawrev-3405	1164	2	7206(1	7206(1	NUM
inlawrev-3405	1164	3	)	)	PUNCT
inlawrev-3405	1164	4	(	(	PUNCT
inlawrev-3405	1164	5	1999	1999	NUM
inlawrev-3405	1164	6	)	)	PUNCT
inlawrev-3405	1164	7	does	do	AUX
inlawrev-3405	1164	8	not	not	PART
inlawrev-3405	1164	9	equal	equal	VERB
inlawrev-3405	1164	10	fraud	fraud	NOUN
inlawrev-3405	1164	11	,	,	PUNCT
inlawrev-3405	1164	12	because	because	SCONJ
inlawrev-3405	1164	13	the	the	DET
inlawrev-3405	1164	14	required	require	VERB
inlawrev-3405	1164	15	intent	intent	NOUN
inlawrev-3405	1164	16	to	to	PART
inlawrev-3405	1164	17	evade	evade	VERB
inlawrev-3405	1164	18	tax	tax	NOUN
inlawrev-3405	1164	19	is	be	AUX
inlawrev-3405	1164	20	not	not	PART
inlawrev-3405	1164	21	an	an	DET
inlawrev-3405	1164	22	element	element	NOUN
inlawrev-3405	1164	23	of	of	ADP
inlawrev-3405	1164	24	i.r.c	i.r.c	NOUN
inlawrev-3405	1164	25	.	.	PUNCT
inlawrev-3405	1165	1	§	§	PROPN
inlawrev-3405	1165	2	7206(1	7206(1	NUM
inlawrev-3405	1165	3	)	)	PUNCT
inlawrev-3405	1165	4	(	(	PUNCT
inlawrev-3405	1165	5	1999).'"^	1999).'"^	NUM
inlawrev-3405	1165	6	it	it	PRON
inlawrev-3405	1165	7	is	be	AUX
inlawrev-3405	1165	8	quite	quite	ADV
inlawrev-3405	1165	9	illogical	illogical	ADJ
inlawrev-3405	1165	10	to	to	PART
inlawrev-3405	1165	11	say	say	VERB
inlawrev-3405	1165	12	that	that	SCONJ
inlawrev-3405	1165	13	§	§	PROPN
inlawrev-3405	1165	14	7206(1	7206(1	NUM
inlawrev-3405	1165	15	)	)	PUNCT
inlawrev-3405	1165	16	requires	require	VERB
inlawrev-3405	1165	17	an	an	DET
inlawrev-3405	1165	18	additional	additional	ADJ
inlawrev-3405	1165	19	v.	v.	ADP
inlawrev-3405	1165	20	larson	larson	PROPN
inlawrev-3405	1165	21	,	,	PUNCT
inlawrev-3405	1165	22	612	612	NUM
inlawrev-3405	1165	23	f.2d	f.2d	NOUN
inlawrev-3405	1165	24	1301	1301	NUM
inlawrev-3405	1165	25	,	,	PUNCT
inlawrev-3405	1165	26	1305	1305	NUM
inlawrev-3405	1165	27	(	(	PUNCT
inlawrev-3405	1165	28	8th	8th	ADJ
inlawrev-3405	1165	29	cir	cir	NOUN
inlawrev-3405	1165	30	.	.	PUNCT
inlawrev-3405	1165	31	1980	1980	NUM
inlawrev-3405	1165	32	)	)	PUNCT
inlawrev-3405	1165	33	(	(	PUNCT
inlawrev-3405	1165	34	holding	hold	VERB
inlawrev-3405	1165	35	consistent	consistent	ADJ
inlawrev-3405	1165	36	pattern	pattern	NOUN
inlawrev-3405	1165	37	of	of	ADP
inlawrev-3405	1165	38	understatement	understatement	NOUN
inlawrev-3405	1165	39	of	of	ADP
inlawrev-3405	1165	40	income	income	NOUN
inlawrev-3405	1165	41	may	may	AUX
inlawrev-3405	1165	42	be	be	AUX
inlawrev-3405	1165	43	used	use	VERB
inlawrev-3405	1165	44	to	to	PART
inlawrev-3405	1165	45	establish	establish	VERB
inlawrev-3405	1165	46	essential	essential	ADJ
inlawrev-3405	1165	47	element	element	NOUN
inlawrev-3405	1165	48	of	of	ADP
inlawrev-3405	1165	49	willfulness	willfulness	NOUN
inlawrev-3405	1165	50	)	)	PUNCT
inlawrev-3405	1165	51	;	;	PUNCT
inlawrev-3405	1165	52	upshaw	upshaw	PROPN
inlawrev-3405	1165	53	's	's	PART
inlawrev-3405	1165	54	estate	estate	NOUN
inlawrev-3405	1165	55	,	,	PUNCT
inlawrev-3405	1165	56	416	416	NUM
inlawrev-3405	1165	57	f.2d	f.2d	NOUN
inlawrev-3405	1165	58	at	at	ADP
inlawrev-3405	1165	59	74	74	NUM
inlawrev-3405	1165	60	1	1	NUM
inlawrev-3405	1165	61	(	(	PUNCT
inlawrev-3405	1165	62	holding	hold	VERB
inlawrev-3405	1165	63	that	that	PRON
inlawrev-3405	1165	64	consistent	consistent	ADJ
inlawrev-3405	1165	65	pattern	pattern	NOUN
inlawrev-3405	1165	66	ofunderstatement	ofunderstatement	NOUN
inlawrev-3405	1165	67	ofsubstantial	ofsubstantial	ADJ
inlawrev-3405	1165	68	amounts	amount	NOUN
inlawrev-3405	1165	69	ofincome	ofincome	ADV
inlawrev-3405	1165	70	over	over	ADP
inlawrev-3405	1165	71	period	period	NOUN
inlawrev-3405	1165	72	ofyears	ofyear	NOUN
inlawrev-3405	1165	73	is	be	AUX
inlawrev-3405	1165	74	not	not	PART
inlawrev-3405	1165	75	mere	mere	ADJ
inlawrev-3405	1165	76	understatement	understatement	NOUN
inlawrev-3405	1165	77	and	and	CCONJ
inlawrev-3405	1165	78	is	be	AUX
inlawrev-3405	1165	79	persuasive	persuasive	ADJ
inlawrev-3405	1165	80	evidence	evidence	NOUN
inlawrev-3405	1165	81	offraudulent	offraudulent	ADJ
inlawrev-3405	1165	82	intent	intent	NOUN
inlawrev-3405	1165	83	to	to	PART
inlawrev-3405	1165	84	evade	evade	VERB
inlawrev-3405	1165	85	taxes	taxis	NOUN
inlawrev-3405	1165	86	)	)	PUNCT
inlawrev-3405	1165	87	;	;	PUNCT
inlawrev-3405	1165	88	kramer	kramer	PROPN
inlawrev-3405	1165	89	v.	v.	PROPN
inlawrev-3405	1165	90	commissioner	commissioner	PROPN
inlawrev-3405	1165	91	,	,	PUNCT
inlawrev-3405	1165	92	389	389	NUM
inlawrev-3405	1165	93	f.2d	f.2d	SYM
inlawrev-3405	1165	94	236	236	NUM
inlawrev-3405	1165	95	,	,	PUNCT
inlawrev-3405	1165	96	239	239	NUM
inlawrev-3405	1165	97	(	(	PUNCT
inlawrev-3405	1165	98	7th	7th	ADJ
inlawrev-3405	1165	99	cir	cir	NOUN
inlawrev-3405	1165	100	.	.	PUNCT
inlawrev-3405	1165	101	1968	1968	NUM
inlawrev-3405	1165	102	)	)	PUNCT
inlawrev-3405	1165	103	(	(	PUNCT
inlawrev-3405	1165	104	holding	hold	VERB
inlawrev-3405	1165	105	taxpayer	taxpayer	NOUN
inlawrev-3405	1165	106	systematically	systematically	ADV
inlawrev-3405	1165	107	under	under	ADP
inlawrev-3405	1165	108	reported	report	VERB
inlawrev-3405	1165	109	large	large	ADJ
inlawrev-3405	1165	110	amounts	amount	NOUN
inlawrev-3405	1165	111	of	of	ADP
inlawrev-3405	1165	112	income	income	NOUN
inlawrev-3405	1165	113	over	over	ADP
inlawrev-3405	1165	114	number	number	NOUN
inlawrev-3405	1165	115	of	of	ADP
inlawrev-3405	1165	116	years	year	NOUN
inlawrev-3405	1165	117	(	(	PUNCT
inlawrev-3405	1165	118	citing	cite	VERB
inlawrev-3405	1165	119	holland	holland	PROPN
inlawrev-3405	1165	120	,	,	PUNCT
inlawrev-3405	1165	121	348	348	NUM
inlawrev-3405	1165	122	u.s	u.s	PROPN
inlawrev-3405	1165	123	.	.	PROPN
inlawrev-3405	1165	124	at	at	ADP
inlawrev-3405	1165	125	139	139	NUM
inlawrev-3405	1165	126	)	)	PUNCT
inlawrev-3405	1165	127	)	)	PUNCT
inlawrev-3405	1165	128	.	.	PUNCT
inlawrev-3405	1166	1	220	220	X
inlawrev-3405	1166	2	.	.	X
inlawrev-3405	1167	1	see	see	VERB
inlawrev-3405	1167	2	ryan	ryan	PROPN
inlawrev-3405	1167	3	v.	v.	PROPN
inlawrev-3405	1167	4	commissioner	commissioner	PROPN
inlawrev-3405	1167	5	,	,	PUNCT
inlawrev-3405	1167	6	75	75	NUM
inlawrev-3405	1167	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1167	8	.	.	PUNCT
inlawrev-3405	1168	1	(	(	PUNCT
inlawrev-3405	1168	2	cch	cch	NOUN
inlawrev-3405	1168	3	)	)	PUNCT
inlawrev-3405	1168	4	1	1	NUM
inlawrev-3405	1168	5	778	778	NUM
inlawrev-3405	1168	6	,	,	PUNCT
inlawrev-3405	1168	7	1	1	NUM
inlawrev-3405	1168	8	797	797	NUM
inlawrev-3405	1168	9	-	-	SYM
inlawrev-3405	1168	10	98	98	NUM
inlawrev-3405	1168	11	(	(	PUNCT
inlawrev-3405	1168	12	1	1	NUM
inlawrev-3405	1168	13	998	998	NUM
inlawrev-3405	1168	14	)	)	PUNCT
inlawrev-3405	1168	15	(	(	PUNCT
inlawrev-3405	1168	16	discussing	discuss	VERB
inlawrev-3405	1168	17	proof	proof	NOUN
inlawrev-3405	1168	18	of	of	ADP
inlawrev-3405	1168	19	willfulness	willfulness	NOUN
inlawrev-3405	1168	20	through	through	ADP
inlawrev-3405	1168	21	pattern	pattern	NOUN
inlawrev-3405	1168	22	of	of	ADP
inlawrev-3405	1168	23	under	under	NOUN
inlawrev-3405	1168	24	-	-	PUNCT
inlawrev-3405	1168	25	reporting	reporting	NOUN
inlawrev-3405	1168	26	)	)	PUNCT
inlawrev-3405	1168	27	.	.	PUNCT
inlawrev-3405	1169	1	221	221	NUM
inlawrev-3405	1169	2	.	.	PUNCT
inlawrev-3405	1170	1	see	see	VERB
inlawrev-3405	1170	2	cipparone	cipparone	NOUN
inlawrev-3405	1170	3	,	,	PUNCT
inlawrev-3405	1170	4	49	49	NUM
inlawrev-3405	1170	5	t.c.m	t.c.m	NOUN
inlawrev-3405	1170	6	.	.	PUNCT
inlawrev-3405	1171	1	at	at	ADP
inlawrev-3405	1171	2	1500	1500	NUM
inlawrev-3405	1171	3	(	(	PUNCT
inlawrev-3405	1171	4	a	a	DET
inlawrev-3405	1171	5	few	few	ADJ
inlawrev-3405	1171	6	dollars	dollar	NOUN
inlawrev-3405	1171	7	of	of	ADP
inlawrev-3405	1171	8	understated	understated	ADJ
inlawrev-3405	1171	9	income	income	NOUN
inlawrev-3405	1171	10	might	might	AUX
inlawrev-3405	1171	11	not	not	PART
inlawrev-3405	1171	12	suffice	suffice	VERB
inlawrev-3405	1171	13	to	to	PART
inlawrev-3405	1171	14	constitute	constitute	VERB
inlawrev-3405	1171	15	a	a	DET
inlawrev-3405	1171	16	clear	clear	ADJ
inlawrev-3405	1171	17	underpayment	underpayment	NOUN
inlawrev-3405	1171	18	or	or	CCONJ
inlawrev-3405	1171	19	a	a	DET
inlawrev-3405	1171	20	"	"	PUNCT
inlawrev-3405	1171	21	pattern	pattern	NOUN
inlawrev-3405	1171	22	"	"	PUNCT
inlawrev-3405	1171	23	)	)	PUNCT
inlawrev-3405	1171	24	;	;	PUNCT
inlawrev-3405	1172	1	^ge	^ge	PUNCT
inlawrev-3405	1172	2	a/50	a/50	ADV
inlawrev-3405	1172	3	//o//flrtc	//o//flrtc	PUNCT
inlawrev-3405	1172	4	?	?	PUNCT
inlawrev-3405	1172	5	,	,	PUNCT
inlawrev-3405	1172	6	348	348	NUM
inlawrev-3405	1172	7	u.s	u.s	PROPN
inlawrev-3405	1172	8	.	.	PROPN
inlawrev-3405	1172	9	at	at	ADP
inlawrev-3405	1172	10	138	138	NUM
inlawrev-3405	1172	11	(	(	PUNCT
inlawrev-3405	1172	12	noting	note	VERB
inlawrev-3405	1172	13	that	that	SCONJ
inlawrev-3405	1172	14	government	government	NOUN
inlawrev-3405	1172	15	must	must	AUX
inlawrev-3405	1172	16	prove	prove	VERB
inlawrev-3405	1172	17	every	every	DET
inlawrev-3405	1172	18	element	element	NOUN
inlawrev-3405	1172	19	of	of	ADP
inlawrev-3405	1172	20	offense	offense	NOUN
inlawrev-3405	1172	21	beyond	beyond	ADP
inlawrev-3405	1172	22	reasonable	reasonable	ADJ
inlawrev-3405	1172	23	doubt	doubt	NOUN
inlawrev-3405	1172	24	)	)	PUNCT
inlawrev-3405	1172	25	.	.	PUNCT
inlawrev-3405	1173	1	222	222	NUM
inlawrev-3405	1173	2	.	.	PUNCT
inlawrev-3405	1174	1	the	the	DET
inlawrev-3405	1174	2	"	"	PUNCT
inlawrev-3405	1174	3	pattern	pattern	NOUN
inlawrev-3405	1174	4	"	"	PUNCT
inlawrev-3405	1174	5	ofunderstatement	ofunderstatement	NOUN
inlawrev-3405	1174	6	usually	usually	ADV
inlawrev-3405	1174	7	refers	refer	VERB
inlawrev-3405	1174	8	to	to	ADP
inlawrev-3405	1174	9	year	year	NOUN
inlawrev-3405	1174	10	-	-	PUNCT
inlawrev-3405	1174	11	to	to	ADP
inlawrev-3405	1174	12	-	-	PUNCT
inlawrev-3405	1174	13	year	year	NOUN
inlawrev-3405	1174	14	understatements	understatement	NOUN
inlawrev-3405	1174	15	,	,	PUNCT
inlawrev-3405	1174	16	however	however	ADV
inlawrev-3405	1174	17	,	,	PUNCT
inlawrev-3405	1174	18	one	one	PRON
inlawrev-3405	1174	19	might	might	AUX
inlawrev-3405	1174	20	argue	argue	VERB
inlawrev-3405	1174	21	that	that	SCONJ
inlawrev-3405	1174	22	a	a	DET
inlawrev-3405	1174	23	"	"	PUNCT
inlawrev-3405	1174	24	pattern	pattern	NOUN
inlawrev-3405	1174	25	"	"	PUNCT
inlawrev-3405	1174	26	could	could	AUX
inlawrev-3405	1174	27	be	be	AUX
inlawrev-3405	1174	28	discerned	discern	VERB
inlawrev-3405	1174	29	from	from	ADP
inlawrev-3405	1174	30	multiple	multiple	ADJ
inlawrev-3405	1174	31	under	under	ADP
inlawrev-3405	1174	32	reporting	reporting	NOUN
inlawrev-3405	1174	33	of	of	ADP
inlawrev-3405	1174	34	items	item	NOUN
inlawrev-3405	1174	35	of	of	ADP
inlawrev-3405	1174	36	income	income	NOUN
inlawrev-3405	1174	37	or	or	CCONJ
inlawrev-3405	1174	38	overstating	overstate	VERB
inlawrev-3405	1174	39	deductions	deduction	NOUN
inlawrev-3405	1174	40	within	within	ADP
inlawrev-3405	1174	41	one	one	NUM
inlawrev-3405	1174	42	year	year	NOUN
inlawrev-3405	1174	43	.	.	PUNCT
inlawrev-3405	1175	1	prior	prior	ADV
inlawrev-3405	1175	2	to	to	ADP
inlawrev-3405	1175	3	passage	passage	NOUN
inlawrev-3405	1175	4	of	of	ADP
inlawrev-3405	1175	5	i.r.c	i.r.c	NOUN
inlawrev-3405	1175	6	.	.	PUNCT
inlawrev-3405	1176	1	§	§	PROPN
inlawrev-3405	1176	2	7525	7525	NUM
inlawrev-3405	1176	3	(	(	PUNCT
inlawrev-3405	1176	4	1998	1998	NUM
inlawrev-3405	1176	5	)	)	PUNCT
inlawrev-3405	1176	6	(	(	PUNCT
inlawrev-3405	1176	7	added	add	VERB
inlawrev-3405	1176	8	in	in	ADP
inlawrev-3405	1176	9	1998	1998	NUM
inlawrev-3405	1176	10	by	by	ADP
inlawrev-3405	1176	11	p.l	p.l	PROPN
inlawrev-3405	1176	12	.	.	PROPN
inlawrev-3405	1176	13	105	105	NUM
inlawrev-3405	1176	14	-	-	SYM
inlawrev-3405	1176	15	206	206	NUM
inlawrev-3405	1176	16	)	)	PUNCT
inlawrev-3405	1176	17	,	,	PUNCT
inlawrev-3405	1176	18	which	which	PRON
inlawrev-3405	1176	19	created	create	VERB
inlawrev-3405	1176	20	a	a	DET
inlawrev-3405	1176	21	practitioner	practitioner	NOUN
inlawrev-3405	1176	22	-	-	PUNCT
inlawrev-3405	1176	23	client	client	NOUN
inlawrev-3405	1176	24	privilege	privilege	NOUN
inlawrev-3405	1176	25	,	,	PUNCT
inlawrev-3405	1176	26	the	the	DET
inlawrev-3405	1176	27	service	service	NOUN
inlawrev-3405	1176	28	could	could	AUX
inlawrev-3405	1176	29	have	have	AUX
inlawrev-3405	1176	30	subpoenaed	subpoena	VERB
inlawrev-3405	1176	31	the	the	DET
inlawrev-3405	1176	32	records	record	NOUN
inlawrev-3405	1176	33	of	of	ADP
inlawrev-3405	1176	34	the	the	DET
inlawrev-3405	1176	35	taxpayer	taxpayer	NOUN
inlawrev-3405	1176	36	's	's	PART
inlawrev-3405	1176	37	accountant	accountant	NOUN
inlawrev-3405	1176	38	to	to	PART
inlawrev-3405	1176	39	gather	gather	VERB
inlawrev-3405	1176	40	evidence	evidence	NOUN
inlawrev-3405	1176	41	ofa	ofa	PROPN
inlawrev-3405	1176	42	possible	possible	ADJ
inlawrev-3405	1176	43	pattern	pattern	NOUN
inlawrev-3405	1176	44	.	.	PUNCT
inlawrev-3405	1177	1	see	see	VERB
inlawrev-3405	1177	2	kenneth	kenneth	PROPN
inlawrev-3405	1177	3	winter	winter	PROPN
inlawrev-3405	1177	4	&	&	CCONJ
inlawrev-3405	1177	5	robert	robert	PROPN
inlawrev-3405	1177	6	carney	carney	PROPN
inlawrev-3405	1177	7	,	,	PUNCT
inlawrev-3405	1177	8	dealing	deal	VERB
inlawrev-3405	1177	9	without	without	ADP
inlawrev-3405	1177	10	anaccountant	anaccountant	NOUN
inlawrev-3405	1177	11	-	-	PUNCT
inlawrev-3405	1177	12	client	client	NOUN
inlawrev-3405	1177	13	privilege	privilege	NOUN
inlawrev-3405	1177	14	,	,	PUNCT
inlawrev-3405	1177	15	53	53	NUM
inlawrev-3405	1177	16	tax'nforacct	tax'nforacct	NUM
inlawrev-3405	1177	17	.	.	PUNCT
inlawrev-3405	1178	1	356	356	NUM
inlawrev-3405	1178	2	,	,	PUNCT
inlawrev-3405	1178	3	362	362	NUM
inlawrev-3405	1178	4	(	(	PUNCT
inlawrev-3405	1178	5	1994	1994	NUM
inlawrev-3405	1178	6	)	)	PUNCT
inlawrev-3405	1178	7	(	(	PUNCT
inlawrev-3405	1178	8	noting	note	VERB
inlawrev-3405	1178	9	that	that	SCONJ
inlawrev-3405	1178	10	because	because	SCONJ
inlawrev-3405	1178	11	there	there	PRON
inlawrev-3405	1178	12	was	be	VERB
inlawrev-3405	1178	13	no	no	DET
inlawrev-3405	1178	14	accountant	accountant	NOUN
inlawrev-3405	1178	15	-	-	PUNCT
inlawrev-3405	1178	16	client	client	NOUN
inlawrev-3405	1178	17	privilege	privilege	NOUN
inlawrev-3405	1178	18	,	,	PUNCT
inlawrev-3405	1178	19	service	service	NOUN
inlawrev-3405	1178	20	often	often	ADV
inlawrev-3405	1178	21	tried	try	VERB
inlawrev-3405	1178	22	to	to	PART
inlawrev-3405	1178	23	establish	establish	VERB
inlawrev-3405	1178	24	intent	intent	NOUN
inlawrev-3405	1178	25	via	via	ADP
inlawrev-3405	1178	26	pattern	pattern	NOUN
inlawrev-3405	1178	27	of	of	ADP
inlawrev-3405	1178	28	understatement	understatement	NOUN
inlawrev-3405	1178	29	in	in	ADP
inlawrev-3405	1178	30	multiple	multiple	ADJ
inlawrev-3405	1178	31	years	year	NOUN
inlawrev-3405	1178	32	using	use	VERB
inlawrev-3405	1178	33	accountant	accountant	NOUN
inlawrev-3405	1178	34	's	's	PART
inlawrev-3405	1178	35	papers	paper	NOUN
inlawrev-3405	1178	36	)	)	PUNCT
inlawrev-3405	1178	37	.	.	PUNCT
inlawrev-3405	1179	1	obviously	obviously	ADV
inlawrev-3405	1179	2	,	,	PUNCT
inlawrev-3405	1179	3	i.r.c	i.r.c	NOUN
inlawrev-3405	1179	4	.	.	PUNCT
inlawrev-3405	1180	1	§	§	PROPN
inlawrev-3405	1180	2	7525	7525	NUM
inlawrev-3405	1180	3	will	will	AUX
inlawrev-3405	1180	4	make	make	VERB
inlawrev-3405	1180	5	it	it	PRON
inlawrev-3405	1180	6	harder	hard	ADJ
inlawrev-3405	1180	7	for	for	SCONJ
inlawrev-3405	1180	8	the	the	DET
inlawrev-3405	1180	9	service	service	NOUN
inlawrev-3405	1180	10	to	to	PART
inlawrev-3405	1180	11	show	show	VERB
inlawrev-3405	1180	12	a	a	DET
inlawrev-3405	1180	13	"	"	PUNCT
inlawrev-3405	1180	14	pattern	pattern	NOUN
inlawrev-3405	1180	15	"	"	PUNCT
inlawrev-3405	1180	16	for	for	ADP
inlawrev-3405	1180	17	multiple	multiple	ADJ
inlawrev-3405	1180	18	years	year	NOUN
inlawrev-3405	1180	19	.	.	PUNCT
inlawrev-3405	1181	1	223	223	NUM
inlawrev-3405	1181	2	.	.	PUNCT
inlawrev-3405	1182	1	see	see	VERB
inlawrev-3405	1182	2	ryan	ryan	PROPN
inlawrev-3405	1182	3	,	,	PUNCT
inlawrev-3405	1182	4	75	75	NUM
inlawrev-3405	1182	5	t.c.m	t.c.m	NOUN
inlawrev-3405	1182	6	.	.	PUNCT
inlawrev-3405	1183	1	(	(	PUNCT
inlawrev-3405	1183	2	cch	cch	NOUN
inlawrev-3405	1183	3	)	)	PUNCT
inlawrev-3405	1183	4	at	at	ADP
inlawrev-3405	1183	5	1	1	NUM
inlawrev-3405	1183	6	798	798	NUM
inlawrev-3405	1183	7	(	(	PUNCT
inlawrev-3405	1183	8	this	this	DET
inlawrev-3405	1183	9	type	type	NOUN
inlawrev-3405	1183	10	of	of	ADP
inlawrev-3405	1183	11	assertion	assertion	NOUN
inlawrev-3405	1183	12	was	be	AUX
inlawrev-3405	1183	13	made	make	VERB
inlawrev-3405	1183	14	with	with	ADP
inlawrev-3405	1183	15	respect	respect	NOUN
inlawrev-3405	1183	16	only	only	ADV
inlawrev-3405	1183	17	to	to	PART
inlawrev-3405	1183	18	petitioner	petitioner	VERB
inlawrev-3405	1183	19	giongo	giongo	PROPN
inlawrev-3405	1183	20	)	)	PUNCT
inlawrev-3405	1183	21	.	.	PUNCT
inlawrev-3405	1184	1	224	224	NUM
inlawrev-3405	1184	2	.	.	PUNCT
inlawrev-3405	1185	1	see	see	VERB
inlawrev-3405	1185	2	wright	wright	PROPN
inlawrev-3405	1185	3	v.	v.	PROPN
inlawrev-3405	1185	4	commissioner	commissioner	PROPN
inlawrev-3405	1185	5	,	,	PUNCT
inlawrev-3405	1185	6	84	84	NUM
inlawrev-3405	1185	7	t.c	t.c	PROPN
inlawrev-3405	1185	8	.	.	PROPN
inlawrev-3405	1185	9	636	636	NUM
inlawrev-3405	1185	10	,	,	PUNCT
inlawrev-3405	1185	11	643	643	NUM
inlawrev-3405	1185	12	(	(	PUNCT
inlawrev-3405	1185	13	1985	1985	NUM
inlawrev-3405	1185	14	)	)	PUNCT
inlawrev-3405	1185	15	(	(	PUNCT
inlawrev-3405	1185	16	discussing	discuss	VERB
inlawrev-3405	1185	17	elements	element	NOUN
inlawrev-3405	1185	18	of	of	ADP
inlawrev-3405	1185	19	§	§	PROPN
inlawrev-3405	1185	20	7206(1	7206(1	NUM
inlawrev-3405	1185	21	)	)	PUNCT
inlawrev-3405	1185	22	)	)	PUNCT
inlawrev-3405	1185	23	.	.	PUNCT
inlawrev-3405	1186	1	refer	refer	VERB
inlawrev-3405	1186	2	to	to	ADP
inlawrev-3405	1186	3	supra	supra	ADJ
inlawrev-3405	1186	4	note	note	NOUN
inlawrev-3405	1186	5	4	4	NUM
inlawrev-3405	1186	6	and	and	CCONJ
inlawrev-3405	1186	7	accompanying	accompany	VERB
inlawrev-3405	1186	8	text	text	NOUN
inlawrev-3405	1186	9	listing	list	VERB
inlawrev-3405	1186	10	the	the	DET
inlawrev-3405	1186	11	three	three	NUM
inlawrev-3405	1186	12	elements	element	NOUN
inlawrev-3405	1186	13	of	of	ADP
inlawrev-3405	1186	14	fraud	fraud	NOUN
inlawrev-3405	1186	15	.	.	PUNCT
inlawrev-3405	1187	1	only	only	ADV
inlawrev-3405	1187	2	the	the	DET
inlawrev-3405	1187	3	intent	intent	NOUN
inlawrev-3405	1187	4	to	to	PART
inlawrev-3405	1187	5	evade	evade	VERB
inlawrev-3405	1187	6	was	be	AUX
inlawrev-3405	1187	7	missing	miss	VERB
inlawrev-3405	1187	8	in	in	ADP
inlawrev-3405	1187	9	wright	wright	PROPN
inlawrev-3405	1187	10	.	.	PUNCT
inlawrev-3405	1188	1	see	see	VERB
inlawrev-3405	1188	2	wright	wright	PROPN
inlawrev-3405	1188	3	,	,	PUNCT
inlawrev-3405	1188	4	84	84	NUM
inlawrev-3405	1188	5	t.c	t.c	PROPN
inlawrev-3405	1188	6	.	.	PUNCT
inlawrev-3405	1189	1	at	at	ADP
inlawrev-3405	1189	2	643	643	NUM
inlawrev-3405	1189	3	.	.	PUNCT
inlawrev-3405	1190	1	the	the	DET
inlawrev-3405	1190	2	wright	wright	PROPN
inlawrev-3405	1190	3	court	court	PROPN
inlawrev-3405	1190	4	noted	note	VERB
inlawrev-3405	1190	5	:	:	PUNCT
inlawrev-3405	1190	6	"	"	PUNCT
inlawrev-3405	1190	7	in	in	ADP
inlawrev-3405	1190	8	a	a	DET
inlawrev-3405	1190	9	criminal	criminal	ADJ
inlawrev-3405	1190	10	action	action	NOUN
inlawrev-3405	1190	11	under	under	ADP
inlawrev-3405	1190	12	section	section	NOUN
inlawrev-3405	1190	13	7206(1	7206(1	NUM
inlawrev-3405	1190	14	)	)	PUNCT
inlawrev-3405	1190	15	,	,	PUNCT
inlawrev-3405	1190	16	the	the	DET
inlawrev-3405	1190	17	issue	issue	NOUN
inlawrev-3405	1190	18	actually	actually	ADV
inlawrev-3405	1190	19	litigated	litigate	VERB
inlawrev-3405	1190	20	and	and	CCONJ
inlawrev-3405	1190	21	necessarily	necessarily	ADV
inlawrev-3405	1190	22	determined	determine	VERB
inlawrev-3405	1190	23	558	558	NUM
inlawrev-3405	1190	24	indiana	indiana	PROPN
inlawrev-3405	1190	25	law	law	PROPN
inlawrev-3405	1190	26	review	review	NOUN
inlawrev-3405	1191	1	[	[	X
inlawrev-3405	1191	2	vol	vol	NOUN
inlawrev-3405	1191	3	.	.	PUNCT
inlawrev-3405	1191	4	33:517	33:517	NUM
inlawrev-3405	1191	5	factor	factor	NOUN
inlawrev-3405	1191	6	to	to	PART
inlawrev-3405	1191	7	show	show	VERB
inlawrev-3405	1191	8	fraud	fraud	NOUN
inlawrev-3405	1191	9	,	,	PUNCT
inlawrev-3405	1191	10	and	and	CCONJ
inlawrev-3405	1191	11	then	then	ADV
inlawrev-3405	1191	12	attempt	attempt	VERB
inlawrev-3405	1191	13	to	to	PART
inlawrev-3405	1191	14	prove	prove	VERB
inlawrev-3405	1191	15	that	that	SCONJ
inlawrev-3405	1191	16	additional	additional	ADJ
inlawrev-3405	1191	17	factor	factor	NOUN
inlawrev-3405	1191	18	by	by	ADP
inlawrev-3405	1191	19	invoking	invoke	VERB
inlawrev-3405	1191	20	§	§	PROPN
inlawrev-3405	1191	21	7206(1	7206(1	NUM
inlawrev-3405	1191	22	)	)	PUNCT
inlawrev-3405	1191	23	itself	itself	PRON
inlawrev-3405	1191	24	.	.	PUNCT
inlawrev-3405	1192	1	b.	b.	PROPN
inlawrev-3405	1192	2	concealment	concealment	NOUN
inlawrev-3405	1192	3	ofassets	ofasset	NOUN
inlawrev-3405	1192	4	or	or	CCONJ
inlawrev-3405	1192	5	sources	source	NOUN
inlawrev-3405	1192	6	ofincome	ofincome	VERB
inlawrev-3405	1192	7	obviously	obviously	ADV
inlawrev-3405	1192	8	,	,	PUNCT
inlawrev-3405	1192	9	concealment	concealment	NOUN
inlawrev-3405	1192	10	of	of	ADP
inlawrev-3405	1192	11	assets	asset	NOUN
inlawrev-3405	1192	12	or	or	CCONJ
inlawrev-3405	1192	13	sources	source	NOUN
inlawrev-3405	1192	14	of	of	ADP
inlawrev-3405	1192	15	income	income	NOUN
inlawrev-3405	1192	16	is	be	AUX
inlawrev-3405	1192	17	,	,	PUNCT
inlawrev-3405	1192	18	and	and	CCONJ
inlawrev-3405	1192	19	should	should	AUX
inlawrev-3405	1192	20	be	be	AUX
inlawrev-3405	1192	21	,	,	PUNCT
inlawrev-3405	1192	22	a	a	DET
inlawrev-3405	1192	23	prime	prime	ADJ
inlawrev-3405	1192	24	badge	badge	NOUN
inlawrev-3405	1192	25	offraud.^^^	offraud.^^^	ADP
inlawrev-3405	1192	26	unexplained	unexplained	ADJ
inlawrev-3405	1192	27	income	income	NOUN
inlawrev-3405	1192	28	and	and	CCONJ
inlawrev-3405	1192	29	an	an	DET
inlawrev-3405	1192	30	unexplained	unexplained	ADJ
inlawrev-3405	1192	31	accumulation	accumulation	NOUN
inlawrev-3405	1192	32	of	of	ADP
inlawrev-3405	1192	33	assets	asset	NOUN
inlawrev-3405	1192	34	,	,	PUNCT
inlawrev-3405	1192	35	or	or	CCONJ
inlawrev-3405	1192	36	both	both	PRON
inlawrev-3405	1192	37	,	,	PUNCT
inlawrev-3405	1192	38	strongly	strongly	ADV
inlawrev-3405	1192	39	suggest	suggest	VERB
inlawrev-3405	1192	40	the	the	DET
inlawrev-3405	1192	41	receipt	receipt	NOUN
inlawrev-3405	1192	42	of	of	ADP
inlawrev-3405	1192	43	unreported	unreported	ADJ
inlawrev-3405	1192	44	income	income	NOUN
inlawrev-3405	1192	45	.	.	PUNCT
inlawrev-3405	1193	1	the	the	DET
inlawrev-3405	1193	2	attempted	attempt	VERB
inlawrev-3405	1193	3	concealment	concealment	NOUN
inlawrev-3405	1193	4	of	of	ADP
inlawrev-3405	1193	5	such	such	ADJ
inlawrev-3405	1193	6	income	income	NOUN
inlawrev-3405	1193	7	and	and	CCONJ
inlawrev-3405	1193	8	assets	asset	NOUN
inlawrev-3405	1193	9	further	far	ADV
inlawrev-3405	1193	10	implies	imply	VERB
inlawrev-3405	1193	11	there	there	PRON
inlawrev-3405	1193	12	is	be	VERB
inlawrev-3405	1193	13	something	something	PRON
inlawrev-3405	1193	14	to	to	PART
inlawrev-3405	1193	15	hide	hide	VERB
inlawrev-3405	1193	16	.	.	PUNCT
inlawrev-3405	1194	1	both	both	CCONJ
inlawrev-3405	1194	2	civil	civil	ADJ
inlawrev-3405	1194	3	and	and	CCONJ
inlawrev-3405	1194	4	criminal	criminal	ADJ
inlawrev-3405	1194	5	fraud	fraud	NOUN
inlawrev-3405	1194	6	may	may	AUX
inlawrev-3405	1194	7	be	be	AUX
inlawrev-3405	1194	8	shown	show	VERB
inlawrev-3405	1194	9	by	by	ADP
inlawrev-3405	1194	10	an	an	DET
inlawrev-3405	1194	11	indirect	indirect	ADJ
inlawrev-3405	1194	12	method	method	NOUN
inlawrev-3405	1194	13	of	of	ADP
inlawrev-3405	1194	14	determining	determine	VERB
inlawrev-3405	1194	15	a	a	DET
inlawrev-3405	1194	16	taxpayer	taxpayer	NOUN
inlawrev-3405	1194	17	's	's	PART
inlawrev-3405	1194	18	unreported	unreported	ADJ
inlawrev-3405	1194	19	income	income	NOUN
inlawrev-3405	1194	20	under	under	ADP
inlawrev-3405	1194	21	a	a	DET
inlawrev-3405	1194	22	"	"	PUNCT
inlawrev-3405	1194	23	net	net	ADJ
inlawrev-3405	1194	24	worth	worth	NOUN
inlawrev-3405	1194	25	,	,	PUNCT
inlawrev-3405	1194	26	"	"	PUNCT
inlawrev-3405	1194	27	a	a	DET
inlawrev-3405	1194	28	"	"	PUNCT
inlawrev-3405	1194	29	cash	cash	NOUN
inlawrev-3405	1194	30	expenditures	expenditure	NOUN
inlawrev-3405	1194	31	,	,	PUNCT
inlawrev-3405	1194	32	"	"	PUNCT
inlawrev-3405	1194	33	or	or	CCONJ
inlawrev-3405	1194	34	a	a	DET
inlawrev-3405	1194	35	"	"	PUNCT
inlawrev-3405	1194	36	bank	bank	NOUN
inlawrev-3405	1194	37	deposit	deposit	NOUN
inlawrev-3405	1194	38	"	"	PUNCT
inlawrev-3405	1194	39	method.^^^	method.^^^	NOUN
inlawrev-3405	1194	40	to	to	PART
inlawrev-3405	1194	41	be	be	AUX
inlawrev-3405	1194	42	convincing	convincing	ADJ
inlawrev-3405	1194	43	,	,	PUNCT
inlawrev-3405	1194	44	the	the	PRON
inlawrev-3405	1194	45	is	be	AUX
inlawrev-3405	1194	46	whether	whether	SCONJ
inlawrev-3405	1194	47	the	the	DET
inlawrev-3405	1194	48	taxpayer	taxpayer	NOUN
inlawrev-3405	1194	49	voluntarily	voluntarily	ADV
inlawrev-3405	1194	50	and	and	CCONJ
inlawrev-3405	1194	51	intentionally	intentionally	ADV
inlawrev-3405	1194	52	violated	violate	VERB
inlawrev-3405	1194	53	his	his	PRON
inlawrev-3405	1194	54	or	or	CCONJ
inlawrev-3405	1194	55	her	her	PRON
inlawrev-3405	1194	56	known	know	VERB
inlawrev-3405	1194	57	legal	legal	ADJ
inlawrev-3405	1194	58	duty	duty	NOUN
inlawrev-3405	1194	59	not	not	PART
inlawrev-3405	1194	60	to	to	PART
inlawrev-3405	1194	61	make	make	VERB
inlawrev-3405	1194	62	a	a	DET
inlawrev-3405	1194	63	false	false	ADJ
inlawrev-3405	1194	64	statement	statement	NOUN
inlawrev-3405	1194	65	as	as	ADP
inlawrev-3405	1194	66	to	to	ADP
inlawrev-3405	1194	67	any	any	DET
inlawrev-3405	1194	68	material	material	NOUN
inlawrev-3405	1194	69	matter	matter	NOUN
inlawrev-3405	1194	70	on	on	ADP
inlawrev-3405	1194	71	a	a	DET
inlawrev-3405	1194	72	return	return	NOUN
inlawrev-3405	1194	73	.	.	PUNCT
inlawrev-3405	1194	74	"	"	PUNCT
inlawrev-3405	1195	1	i	i	PRON
inlawrev-3405	1195	2	d.	d.	PROPN
inlawrev-3405	1195	3	see	see	VERB
inlawrev-3405	1195	4	also	also	ADV
inlawrev-3405	1195	5	united	united	PROPN
inlawrev-3405	1195	6	states	states	PROPN
inlawrev-3405	1195	7	v.	v.	ADP
inlawrev-3405	1195	8	pomponio	pomponio	PROPN
inlawrev-3405	1195	9	,	,	PUNCT
inlawrev-3405	1195	10	429	429	NUM
inlawrev-3405	1195	11	u.s	u.s	PROPN
inlawrev-3405	1195	12	.	.	PROPN
inlawrev-3405	1195	13	10	10	NUM
inlawrev-3405	1195	14	,	,	PUNCT
inlawrev-3405	1195	15	12	12	NUM
inlawrev-3405	1195	16	(	(	PUNCT
inlawrev-3405	1195	17	1976	1976	NUM
inlawrev-3405	1195	18	)	)	PUNCT
inlawrev-3405	1195	19	(	(	PUNCT
inlawrev-3405	1195	20	holding	hold	VERB
inlawrev-3405	1195	21	willfully	willfully	ADV
inlawrev-3405	1195	22	simply	simply	ADV
inlawrev-3405	1195	23	means	mean	VERB
inlawrev-3405	1195	24	voluntary	voluntary	ADJ
inlawrev-3405	1195	25	,	,	PUNCT
inlawrev-3405	1195	26	intentional	intentional	ADJ
inlawrev-3405	1195	27	violation	violation	NOUN
inlawrev-3405	1195	28	of	of	ADP
inlawrev-3405	1195	29	known	know	VERB
inlawrev-3405	1195	30	legal	legal	ADJ
inlawrev-3405	1195	31	duty	duty	NOUN
inlawrev-3405	1195	32	)	)	PUNCT
inlawrev-3405	1195	33	;	;	PUNCT
inlawrev-3405	1195	34	united	united	PROPN
inlawrev-3405	1195	35	states	states	PROPN
inlawrev-3405	1195	36	v.	v.	ADP
inlawrev-3405	1195	37	bishop	bishop	PROPN
inlawrev-3405	1195	38	,	,	PUNCT
inlawrev-3405	1195	39	412	412	NUM
inlawrev-3405	1195	40	u.s	u.s	PROPN
inlawrev-3405	1195	41	.	.	PROPN
inlawrev-3405	1195	42	346	346	NUM
inlawrev-3405	1195	43	,	,	PUNCT
inlawrev-3405	1195	44	361	361	NUM
inlawrev-3405	1195	45	(	(	PUNCT
inlawrev-3405	1195	46	1973	1973	NUM
inlawrev-3405	1195	47	)	)	PUNCT
inlawrev-3405	1195	48	(	(	PUNCT
inlawrev-3405	1195	49	willfully	willfully	ADV
inlawrev-3405	1195	50	has	have	VERB
inlawrev-3405	1195	51	same	same	ADJ
inlawrev-3405	1195	52	meaning	meaning	NOUN
inlawrev-3405	1195	53	for	for	ADP
inlawrev-3405	1195	54	tax	tax	NOUN
inlawrev-3405	1195	55	misdemeanors	misdemeanor	NOUN
inlawrev-3405	1195	56	and	and	CCONJ
inlawrev-3405	1195	57	felonies	felony	NOUN
inlawrev-3405	1195	58	)	)	PUNCT
inlawrev-3405	1195	59	.	.	PUNCT
inlawrev-3405	1196	1	225	225	NUM
inlawrev-3405	1196	2	.	.	PUNCT
inlawrev-3405	1197	1	see	see	VERB
inlawrev-3405	1197	2	spies	spy	NOUN
inlawrev-3405	1197	3	v.	v.	ADP
inlawrev-3405	1197	4	united	united	PROPN
inlawrev-3405	1197	5	states	states	PROPN
inlawrev-3405	1197	6	,	,	PUNCT
inlawrev-3405	1198	1	317	317	NUM
inlawrev-3405	1198	2	u.s	u.s	PROPN
inlawrev-3405	1198	3	.	.	PROPN
inlawrev-3405	1198	4	492	492	NUM
inlawrev-3405	1198	5	,	,	PUNCT
inlawrev-3405	1198	6	499	499	NUM
inlawrev-3405	1198	7	(	(	PUNCT
inlawrev-3405	1198	8	1943	1943	NUM
inlawrev-3405	1198	9	)	)	PUNCT
inlawrev-3405	1198	10	(	(	PUNCT
inlawrev-3405	1198	11	discussing	discuss	VERB
inlawrev-3405	1198	12	tax	tax	NOUN
inlawrev-3405	1198	13	evasion	evasion	NOUN
inlawrev-3405	1198	14	and	and	CCONJ
inlawrev-3405	1198	15	holding	hold	VERB
inlawrev-3405	1198	16	that	that	DET
inlawrev-3405	1198	17	motive	motive	NOUN
inlawrev-3405	1198	18	and	and	CCONJ
inlawrev-3405	1198	19	concealment	concealment	NOUN
inlawrev-3405	1198	20	of	of	ADP
inlawrev-3405	1198	21	assets	asset	NOUN
inlawrev-3405	1198	22	and	and	CCONJ
inlawrev-3405	1198	23	other	other	ADJ
inlawrev-3405	1198	24	willful	willful	ADJ
inlawrev-3405	1198	25	attempts	attempt	NOUN
inlawrev-3405	1198	26	to	to	PART
inlawrev-3405	1198	27	evade	evade	VERB
inlawrev-3405	1198	28	must	must	AUX
inlawrev-3405	1198	29	be	be	AUX
inlawrev-3405	1198	30	shown	show	VERB
inlawrev-3405	1198	31	)	)	PUNCT
inlawrev-3405	1198	32	;	;	PUNCT
inlawrev-3405	1198	33	gendelman	gendelman	PROPN
inlawrev-3405	1198	34	v.	v.	PROPN
inlawrev-3405	1198	35	united	united	PROPN
inlawrev-3405	1198	36	states	states	PROPN
inlawrev-3405	1198	37	,	,	PUNCT
inlawrev-3405	1198	38	191	191	NUM
inlawrev-3405	1198	39	f.2d	f.2d	ADP
inlawrev-3405	1198	40	993	993	NUM
inlawrev-3405	1198	41	,	,	PUNCT
inlawrev-3405	1198	42	996	996	NUM
inlawrev-3405	1198	43	(	(	PUNCT
inlawrev-3405	1198	44	9th	9th	ADJ
inlawrev-3405	1198	45	cir	cir	NOUN
inlawrev-3405	1198	46	.	.	PUNCT
inlawrev-3405	1198	47	1951	1951	NUM
inlawrev-3405	1198	48	)	)	PUNCT
inlawrev-3405	1198	49	,	,	PUNCT
inlawrev-3405	1198	50	cert	cert	NOUN
inlawrev-3405	1198	51	,	,	PUNCT
inlawrev-3405	1198	52	denied	deny	VERB
inlawrev-3405	1198	53	,	,	PUNCT
inlawrev-3405	1199	1	342	342	NUM
inlawrev-3405	1199	2	u.s	u.s	PROPN
inlawrev-3405	1199	3	.	.	PROPN
inlawrev-3405	1199	4	909	909	NUM
inlawrev-3405	1199	5	(	(	PUNCT
inlawrev-3405	1199	6	1952	1952	NUM
inlawrev-3405	1199	7	)	)	PUNCT
inlawrev-3405	1199	8	,	,	PUNCT
inlawrev-3405	1199	9	(	(	PUNCT
inlawrev-3405	1199	10	noting	note	VERB
inlawrev-3405	1199	11	government	government	NOUN
inlawrev-3405	1199	12	was	be	AUX
inlawrev-3405	1199	13	not	not	PART
inlawrev-3405	1199	14	required	require	VERB
inlawrev-3405	1199	15	to	to	PART
inlawrev-3405	1199	16	prove	prove	VERB
inlawrev-3405	1199	17	exact	exact	ADJ
inlawrev-3405	1199	18	amounts	amount	NOUN
inlawrev-3405	1199	19	of	of	ADP
inlawrev-3405	1199	20	unreported	unreported	ADJ
inlawrev-3405	1199	21	income	income	NOUN
inlawrev-3405	1199	22	)	)	PUNCT
inlawrev-3405	1199	23	;	;	PUNCT
inlawrev-3405	1199	24	braswell	braswell	PROPN
inlawrev-3405	1199	25	v.	v.	PROPN
inlawrev-3405	1199	26	commissioner	commissioner	PROPN
inlawrev-3405	1199	27	,	,	PUNCT
inlawrev-3405	1199	28	66	66	NUM
inlawrev-3405	1199	29	t.c.m	t.c.m	NOUN
inlawrev-3405	1199	30	(	(	PUNCT
inlawrev-3405	1199	31	cch	cch	NOUN
inlawrev-3405	1199	32	)	)	PUNCT
inlawrev-3405	1199	33	627	627	NUM
inlawrev-3405	1199	34	(	(	PUNCT
inlawrev-3405	1199	35	1993	1993	NUM
inlawrev-3405	1199	36	)	)	PUNCT
inlawrev-3405	1199	37	(	(	PUNCT
inlawrev-3405	1199	38	noting	note	VERB
inlawrev-3405	1199	39	questionable	questionable	ADJ
inlawrev-3405	1199	40	tax	tax	NOUN
inlawrev-3405	1199	41	practices	practice	NOUN
inlawrev-3405	1199	42	and	and	CCONJ
inlawrev-3405	1199	43	fraud	fraud	NOUN
inlawrev-3405	1199	44	through	through	ADP
inlawrev-3405	1199	45	use	use	NOUN
inlawrev-3405	1199	46	of	of	ADP
inlawrev-3405	1199	47	charitable	charitable	ADJ
inlawrev-3405	1199	48	contributions	contribution	NOUN
inlawrev-3405	1199	49	)	)	PUNCT
inlawrev-3405	1199	50	.	.	PUNCT
inlawrev-3405	1200	1	226	226	NUM
inlawrev-3405	1200	2	.	.	PUNCT
inlawrev-3405	1201	1	see	see	VERB
inlawrev-3405	1201	2	boris	boris	PROPN
inlawrev-3405	1201	3	i.	i.	PROPN
inlawrev-3405	1201	4	bittker	bittker	PROPN
inlawrev-3405	1201	5	&	&	CCONJ
inlawrev-3405	1201	6	martin	martin	PROPN
inlawrev-3405	1201	7	j	j	PROPN
inlawrev-3405	1201	8	,	,	PUNCT
inlawrev-3405	1201	9	mcmahon	mcmahon	PROPN
inlawrev-3405	1201	10	,	,	PUNCT
inlawrev-3405	1201	11	jr	jr	PROPN
inlawrev-3405	1201	12	.	.	PROPN
inlawrev-3405	1201	13	,	,	PUNCT
inlawrev-3405	1201	14	federal	federal	ADJ
inlawrev-3405	1201	15	income	income	NOUN
inlawrev-3405	1201	16	taxation	taxation	NOUN
inlawrev-3405	1201	17	of	of	ADP
inlawrev-3405	1201	18	individuals	individual	NOUN
inlawrev-3405	1201	19	ijij	ijij	VERB
inlawrev-3405	1201	20	43.2	43.2	NUM
inlawrev-3405	1201	21	-	-	SYM
inlawrev-3405	1201	22	43.4	43.4	NUM
inlawrev-3405	1201	23	(	(	PUNCT
inlawrev-3405	1201	24	2d	2d	NUM
inlawrev-3405	1201	25	ed	ed	NOUN
inlawrev-3405	1201	26	.	.	PROPN
inlawrev-3405	1201	27	1995	1995	NUM
inlawrev-3405	1201	28	)	)	PUNCT
inlawrev-3405	1201	29	;	;	PUNCT
inlawrev-3405	1201	30	see	see	VERB
inlawrev-3405	1201	31	also	also	ADV
inlawrev-3405	1201	32	i.r	i.r	PROPN
inlawrev-3405	1201	33	.	.	PROPN
inlawrev-3405	1201	34	manual	manual	PROPN
inlawrev-3405	1201	35	handbook	handbook	NOUN
inlawrev-3405	1201	36	9.5	9.5	NUM
inlawrev-3405	1201	37	,	,	PUNCT
inlawrev-3405	1201	38	the	the	DET
inlawrev-3405	1201	39	investigative	investigative	ADJ
inlawrev-3405	1201	40	process	process	NOUN
inlawrev-3405	1201	41	,	,	PUNCT
inlawrev-3405	1201	42	ch	ch	NOUN
inlawrev-3405	1201	43	.	.	NOUN
inlawrev-3405	1201	44	9	9	NUM
inlawrev-3405	1201	45	method	method	NOUN
inlawrev-3405	1201	46	of	of	ADP
inlawrev-3405	1201	47	proof	proof	NOUN
inlawrev-3405	1201	48	[	[	X
inlawrev-3405	1201	49	9.5][9.7	9.5][9.7	NUM
inlawrev-3405	1201	50	]	]	PUNCT
inlawrev-3405	1201	51	for	for	ADP
inlawrev-3405	1201	52	official	official	ADJ
inlawrev-3405	1201	53	detail	detail	NOUN
inlawrev-3405	1201	54	of	of	ADP
inlawrev-3405	1201	55	these	these	DET
inlawrev-3405	1201	56	methods	method	NOUN
inlawrev-3405	1201	57	.	.	PUNCT
inlawrev-3405	1202	1	the	the	DET
inlawrev-3405	1202	2	court	court	NOUN
inlawrev-3405	1202	3	in	in	ADP
inlawrev-3405	1202	4	holland	holland	PROPN
inlawrev-3405	1202	5	v	v	PROPN
inlawrev-3405	1202	6	/	/	PUNCT
inlawrev-3405	1202	7	as	as	ADV
inlawrev-3405	1202	8	acutely	acutely	ADV
inlawrev-3405	1202	9	aware	aware	ADJ
inlawrev-3405	1202	10	ofthe	ofthe	ADJ
inlawrev-3405	1202	11	inherent	inherent	ADJ
inlawrev-3405	1202	12	pitfalls	pitfall	NOUN
inlawrev-3405	1202	13	in	in	ADP
inlawrev-3405	1202	14	the	the	DET
inlawrev-3405	1202	15	employment	employment	NOUN
inlawrev-3405	1202	16	of	of	ADP
inlawrev-3405	1202	17	the	the	DET
inlawrev-3405	1202	18	net	net	ADJ
inlawrev-3405	1202	19	worth	worth	ADJ
inlawrev-3405	1202	20	method	method	NOUN
inlawrev-3405	1202	21	:	:	PUNCT
inlawrev-3405	1202	22	as	as	SCONJ
inlawrev-3405	1202	23	we	we	PRON
inlawrev-3405	1202	24	have	have	AUX
inlawrev-3405	1202	25	said	say	VERB
inlawrev-3405	1202	26	,	,	PUNCT
inlawrev-3405	1202	27	the	the	DET
inlawrev-3405	1202	28	method	method	NOUN
inlawrev-3405	1202	29	requires	require	VERB
inlawrev-3405	1202	30	assumptions	assumption	NOUN
inlawrev-3405	1202	31	,	,	PUNCT
inlawrev-3405	1202	32	among	among	ADP
inlawrev-3405	1202	33	which	which	PRON
inlawrev-3405	1202	34	is	be	AUX
inlawrev-3405	1202	35	the	the	DET
inlawrev-3405	1202	36	equation	equation	NOUN
inlawrev-3405	1202	37	of	of	ADP
inlawrev-3405	1202	38	unexplained	unexplained	ADJ
inlawrev-3405	1202	39	increases	increase	NOUN
inlawrev-3405	1202	40	in	in	ADP
inlawrev-3405	1202	41	net	net	ADJ
inlawrev-3405	1202	42	worth	worth	NOUN
inlawrev-3405	1202	43	with	with	ADP
inlawrev-3405	1202	44	unreported	unreported	ADJ
inlawrev-3405	1202	45	taxable	taxable	ADJ
inlawrev-3405	1202	46	income	income	NOUN
inlawrev-3405	1202	47	.	.	PUNCT
inlawrev-3405	1203	1	obviously	obviously	ADV
inlawrev-3405	1203	2	such	such	DET
inlawrev-3405	1203	3	an	an	DET
inlawrev-3405	1203	4	assumption	assumption	NOUN
inlawrev-3405	1203	5	has	have	VERB
inlawrev-3405	1203	6	many	many	ADJ
inlawrev-3405	1203	7	weaknesses	weakness	NOUN
inlawrev-3405	1203	8	.	.	PUNCT
inlawrev-3405	1204	1	it	it	PRON
inlawrev-3405	1204	2	may	may	AUX
inlawrev-3405	1204	3	be	be	AUX
inlawrev-3405	1204	4	that	that	DET
inlawrev-3405	1204	5	gifts	gift	NOUN
inlawrev-3405	1204	6	,	,	PUNCT
inlawrev-3405	1204	7	inheritances	inheritance	NOUN
inlawrev-3405	1204	8	,	,	PUNCT
inlawrev-3405	1204	9	loans	loan	NOUN
inlawrev-3405	1204	10	and	and	CCONJ
inlawrev-3405	1204	11	the	the	DET
inlawrev-3405	1204	12	like	like	ADJ
inlawrev-3405	1204	13	account	account	NOUN
inlawrev-3405	1204	14	for	for	ADP
inlawrev-3405	1204	15	the	the	DET
inlawrev-3405	1204	16	newly	newly	ADV
inlawrev-3405	1204	17	acquired	acquire	VERB
inlawrev-3405	1204	18	wealth	wealth	NOUN
inlawrev-3405	1204	19	.	.	PUNCT
inlawrev-3405	1205	1	there	there	PRON
inlawrev-3405	1205	2	is	be	VERB
inlawrev-3405	1205	3	great	great	ADJ
inlawrev-3405	1205	4	danger	danger	NOUN
inlawrev-3405	1205	5	that	that	SCONJ
inlawrev-3405	1205	6	the	the	DET
inlawrev-3405	1205	7	jury	jury	NOUN
inlawrev-3405	1205	8	may	may	AUX
inlawrev-3405	1205	9	assume	assume	VERB
inlawrev-3405	1205	10	that	that	SCONJ
inlawrev-3405	1205	11	once	once	SCONJ
inlawrev-3405	1205	12	the	the	DET
inlawrev-3405	1205	13	government	government	NOUN
inlawrev-3405	1205	14	has	have	AUX
inlawrev-3405	1205	15	established	establish	VERB
inlawrev-3405	1205	16	the	the	DET
inlawrev-3405	1205	17	figures	figure	NOUN
inlawrev-3405	1205	18	in	in	ADP
inlawrev-3405	1205	19	its	its	PRON
inlawrev-3405	1205	20	net	net	ADJ
inlawrev-3405	1205	21	worth	worth	ADJ
inlawrev-3405	1205	22	computations	computation	NOUN
inlawrev-3405	1205	23	,	,	PUNCT
inlawrev-3405	1205	24	the	the	DET
inlawrev-3405	1205	25	crime	crime	NOUN
inlawrev-3405	1205	26	oftax	oftax	ADJ
inlawrev-3405	1205	27	evasion	evasion	NOUN
inlawrev-3405	1205	28	automatically	automatically	ADV
inlawrev-3405	1205	29	follows	follow	VERB
inlawrev-3405	1205	30	.	.	PUNCT
inlawrev-3405	1206	1	the	the	DET
inlawrev-3405	1206	2	possibility	possibility	NOUN
inlawrev-3405	1206	3	of	of	ADP
inlawrev-3405	1206	4	this	this	DET
inlawrev-3405	1206	5	increases	increase	NOUN
inlawrev-3405	1206	6	where	where	SCONJ
inlawrev-3405	1206	7	the	the	DET
inlawrev-3405	1206	8	jury	jury	NOUN
inlawrev-3405	1206	9	,	,	PUNCT
inlawrev-3405	1206	10	without	without	ADP
inlawrev-3405	1206	11	guarding	guard	VERB
inlawrev-3405	1206	12	instructions	instruction	NOUN
inlawrev-3405	1206	13	,	,	PUNCT
inlawrev-3405	1206	14	is	be	AUX
inlawrev-3405	1206	15	allowed	allow	VERB
inlawrev-3405	1206	16	to	to	PART
inlawrev-3405	1206	17	take	take	VERB
inlawrev-3405	1206	18	into	into	ADP
inlawrev-3405	1206	19	the	the	DET
inlawrev-3405	1206	20	jury	jury	NOUN
inlawrev-3405	1206	21	room	room	NOUN
inlawrev-3405	1206	22	the	the	DET
inlawrev-3405	1206	23	various	various	ADJ
inlawrev-3405	1206	24	charts	chart	NOUN
inlawrev-3405	1206	25	summarizing	summarize	VERB
inlawrev-3405	1206	26	the	the	DET
inlawrev-3405	1206	27	computations	computation	NOUN
inlawrev-3405	1206	28	;	;	PUNCT
inlawrev-3405	1206	29	bare	bare	ADJ
inlawrev-3405	1206	30	figures	figure	NOUN
inlawrev-3405	1206	31	have	have	VERB
inlawrev-3405	1206	32	a	a	DET
inlawrev-3405	1206	33	way	way	NOUN
inlawrev-3405	1206	34	ofacquiring	ofacquire	VERB
inlawrev-3405	1206	35	an	an	DET
inlawrev-3405	1206	36	existence	existence	NOUN
inlawrev-3405	1206	37	of	of	ADP
inlawrev-3405	1206	38	their	their	PRON
inlawrev-3405	1206	39	own	own	ADJ
inlawrev-3405	1206	40	,	,	PUNCT
inlawrev-3405	1206	41	independent	independent	ADJ
inlawrev-3405	1206	42	of	of	ADP
inlawrev-3405	1206	43	the	the	DET
inlawrev-3405	1206	44	evidence	evidence	NOUN
inlawrev-3405	1206	45	which	which	PRON
inlawrev-3405	1206	46	gave	give	VERB
inlawrev-3405	1206	47	rise	rise	NOUN
inlawrev-3405	1206	48	to	to	ADP
inlawrev-3405	1206	49	them	they	PRON
inlawrev-3405	1206	50	.	.	PUNCT
inlawrev-3405	1207	1	while	while	SCONJ
inlawrev-3405	1207	2	we	we	PRON
inlawrev-3405	1207	3	can	can	AUX
inlawrev-3405	1207	4	not	not	PART
inlawrev-3405	1207	5	say	say	VERB
inlawrev-3405	1207	6	that	that	SCONJ
inlawrev-3405	1207	7	these	these	DET
inlawrev-3405	1207	8	pitfalls	pitfall	NOUN
inlawrev-3405	1207	9	inherent	inherent	ADJ
inlawrev-3405	1207	10	in	in	ADP
inlawrev-3405	1207	11	the	the	DET
inlawrev-3405	1207	12	net	net	ADJ
inlawrev-3405	1207	13	worth	worth	ADJ
inlawrev-3405	1207	14	method	method	NOUN
inlawrev-3405	1207	15	foreclose	foreclose	VERB
inlawrev-3405	1207	16	its	its	PRON
inlawrev-3405	1207	17	use	use	NOUN
inlawrev-3405	1207	18	,	,	PUNCT
inlawrev-3405	1207	19	they	they	PRON
inlawrev-3405	1207	20	do	do	AUX
inlawrev-3405	1207	21	require	require	VERB
inlawrev-3405	1207	22	the	the	DET
inlawrev-3405	1207	23	exercise	exercise	NOUN
inlawrev-3405	1207	24	of	of	ADP
inlawrev-3405	1207	25	great	great	ADJ
inlawrev-3405	1207	26	care	care	NOUN
inlawrev-3405	1207	27	and	and	CCONJ
inlawrev-3405	1207	28	restraint	restraint	NOUN
inlawrev-3405	1207	29	.	.	PUNCT
inlawrev-3405	1208	1	the	the	DET
inlawrev-3405	1208	2	complexity	complexity	NOUN
inlawrev-3405	1208	3	of	of	ADP
inlawrev-3405	1208	4	the	the	DET
inlawrev-3405	1208	5	problem	problem	NOUN
inlawrev-3405	1208	6	is	be	AUX
inlawrev-3405	1208	7	such	such	ADJ
inlawrev-3405	1208	8	that	that	SCONJ
inlawrev-3405	1208	9	it	it	PRON
inlawrev-3405	1208	10	can	can	AUX
inlawrev-3405	1208	11	not	not	PART
inlawrev-3405	1208	12	be	be	AUX
inlawrev-3405	1208	13	met	meet	VERB
inlawrev-3405	1208	14	merely	merely	ADV
inlawrev-3405	1208	15	by	by	ADP
inlawrev-3405	1208	16	the	the	DET
inlawrev-3405	1208	17	application	application	NOUN
inlawrev-3405	1208	18	of	of	ADP
inlawrev-3405	1208	19	general	general	ADJ
inlawrev-3405	1208	20	rules	rule	NOUN
inlawrev-3405	1208	21	.	.	PUNCT
inlawrev-3405	1209	1	trial	trial	NOUN
inlawrev-3405	1209	2	courts	court	NOUN
inlawrev-3405	1209	3	should	should	AUX
inlawrev-3405	1209	4	approach	approach	VERB
inlawrev-3405	1209	5	these	these	DET
inlawrev-3405	1209	6	cases	case	NOUN
inlawrev-3405	1209	7	in	in	ADP
inlawrev-3405	1209	8	the	the	DET
inlawrev-3405	1209	9	full	full	ADJ
inlawrev-3405	1209	10	realization	realization	NOUN
inlawrev-3405	1209	11	that	that	SCONJ
inlawrev-3405	1209	12	the	the	DET
inlawrev-3405	1209	13	taxpayer	taxpayer	NOUN
inlawrev-3405	1209	14	may	may	AUX
inlawrev-3405	1209	15	be	be	AUX
inlawrev-3405	1209	16	ensnared	ensnare	VERB
inlawrev-3405	1209	17	in	in	ADP
inlawrev-3405	1209	18	a	a	DET
inlawrev-3405	1209	19	system	system	NOUN
inlawrev-3405	1209	20	which	which	PRON
inlawrev-3405	1209	21	,	,	PUNCT
inlawrev-3405	1209	22	though	though	SCONJ
inlawrev-3405	1209	23	difficult	difficult	ADJ
inlawrev-3405	1209	24	for	for	SCONJ
inlawrev-3405	1209	25	the	the	DET
inlawrev-3405	1209	26	prosecution	prosecution	NOUN
inlawrev-3405	1209	27	to	to	PART
inlawrev-3405	1209	28	utilize	utilize	VERB
inlawrev-3405	1209	29	,	,	PUNCT
inlawrev-3405	1209	30	is	be	AUX
inlawrev-3405	1209	31	equally	equally	ADV
inlawrev-3405	1209	32	hard	hard	ADJ
inlawrev-3405	1209	33	for	for	SCONJ
inlawrev-3405	1209	34	the	the	DET
inlawrev-3405	1209	35	defendant	defendant	NOUN
inlawrev-3405	1209	36	to	to	PART
inlawrev-3405	1209	37	refute	refute	VERB
inlawrev-3405	1209	38	.	.	PUNCT
inlawrev-3405	1210	1	charges	charge	NOUN
inlawrev-3405	1210	2	should	should	AUX
inlawrev-3405	1210	3	be	be	AUX
inlawrev-3405	1210	4	especially	especially	ADV
inlawrev-3405	1210	5	clear	clear	ADJ
inlawrev-3405	1210	6	,	,	PUNCT
inlawrev-3405	1210	7	including	include	VERB
inlawrev-3405	1210	8	,	,	PUNCT
inlawrev-3405	1210	9	in	in	ADP
inlawrev-3405	1210	10	addition	addition	NOUN
inlawrev-3405	1210	11	to	to	ADP
inlawrev-3405	1210	12	the	the	DET
inlawrev-3405	1210	13	formal	formal	ADJ
inlawrev-3405	1210	14	2000	2000	NUM
inlawrev-3405	1210	15	]	]	PUNCT
inlawrev-3405	1210	16	critique	critique	NOUN
inlawrev-3405	1210	17	of	of	ADP
inlawrev-3405	1210	18	the	the	DET
inlawrev-3405	1210	19	irs	irs	PROPN
inlawrev-3405	1210	20	559	559	NUM
inlawrev-3405	1210	21	unexplained	unexplained	ADJ
inlawrev-3405	1210	22	funds	fund	NOUN
inlawrev-3405	1210	23	and	and	CCONJ
inlawrev-3405	1210	24	assets	asset	NOUN
inlawrev-3405	1210	25	should	should	AUX
inlawrev-3405	1210	26	clearly	clearly	ADV
inlawrev-3405	1210	27	be	be	AUX
inlawrev-3405	1210	28	substantially	substantially	ADV
inlawrev-3405	1210	29	in	in	ADP
inlawrev-3405	1210	30	excess	excess	NOUN
inlawrev-3405	1210	31	of	of	ADP
inlawrev-3405	1210	32	what	what	PRON
inlawrev-3405	1210	33	a	a	DET
inlawrev-3405	1210	34	person	person	NOUN
inlawrev-3405	1210	35	with	with	ADP
inlawrev-3405	1210	36	the	the	DET
inlawrev-3405	1210	37	same	same	ADJ
inlawrev-3405	1210	38	reportable	reportable	ADJ
inlawrev-3405	1210	39	taxable	taxable	ADJ
inlawrev-3405	1210	40	income	income	NOUN
inlawrev-3405	1210	41	could	could	AUX
inlawrev-3405	1210	42	reasonably	reasonably	ADV
inlawrev-3405	1210	43	be	be	AUX
inlawrev-3405	1210	44	expected	expect	VERB
inlawrev-3405	1210	45	to	to	PART
inlawrev-3405	1210	46	accumulate	accumulate	VERB
inlawrev-3405	1210	47	or	or	CCONJ
inlawrev-3405	1210	48	to	to	ADP
inlawrev-3405	1210	49	spend.^^^	spend.^^^	ADP
inlawrev-3405	1210	50	c	c	NOUN
inlawrev-3405	1210	51	dealings	dealing	NOUN
inlawrev-3405	1210	52	in	in	ADP
inlawrev-3405	1210	53	cash^^^	cash^^^	NOUN
inlawrev-3405	1210	54	the	the	DET
inlawrev-3405	1210	55	practice	practice	NOUN
inlawrev-3405	1210	56	ofdealing	ofdeale	VERB
inlawrev-3405	1210	57	in	in	ADP
inlawrev-3405	1210	58	cash	cash	NOUN
inlawrev-3405	1210	59	is	be	AUX
inlawrev-3405	1210	60	a	a	DET
inlawrev-3405	1210	61	badge	badge	NOUN
inlawrev-3405	1210	62	offraud	offraud	NOUN
inlawrev-3405	1210	63	that	that	PRON
inlawrev-3405	1210	64	overlaps	overlap	VERB
inlawrev-3405	1210	65	the	the	DET
inlawrev-3405	1210	66	preceding	precede	VERB
inlawrev-3405	1210	67	badge	badge	NOUN
inlawrev-3405	1210	68	,	,	PUNCT
inlawrev-3405	1210	69	because	because	SCONJ
inlawrev-3405	1210	70	concealment	concealment	NOUN
inlawrev-3405	1210	71	of	of	ADP
inlawrev-3405	1210	72	income	income	NOUN
inlawrev-3405	1210	73	is	be	AUX
inlawrev-3405	1210	74	usually	usually	ADV
inlawrev-3405	1210	75	accomplished	accomplish	VERB
inlawrev-3405	1210	76	by	by	ADP
inlawrev-3405	1210	77	the	the	DET
inlawrev-3405	1210	78	receipt	receipt	NOUN
inlawrev-3405	1210	79	and	and	CCONJ
inlawrev-3405	1210	80	payment	payment	NOUN
inlawrev-3405	1210	81	of	of	ADP
inlawrev-3405	1210	82	cash	cash	NOUN
inlawrev-3405	1210	83	,	,	PUNCT
inlawrev-3405	1210	84	which	which	PRON
inlawrev-3405	1210	85	unlike	unlike	ADP
inlawrev-3405	1210	86	checks	check	NOUN
inlawrev-3405	1210	87	and	and	CCONJ
inlawrev-3405	1210	88	credit	credit	NOUN
inlawrev-3405	1210	89	cards	card	NOUN
inlawrev-3405	1210	90	,	,	PUNCT
inlawrev-3405	1210	91	does	do	AUX
inlawrev-3405	1210	92	not	not	PART
inlawrev-3405	1210	93	leave	leave	VERB
inlawrev-3405	1210	94	a	a	DET
inlawrev-3405	1210	95	traceable	traceable	ADJ
inlawrev-3405	1210	96	record	record	NOUN
inlawrev-3405	1210	97	.	.	PUNCT
inlawrev-3405	1211	1	because	because	SCONJ
inlawrev-3405	1211	2	all	all	DET
inlawrev-3405	1211	3	taxpayers	taxpayer	NOUN
inlawrev-3405	1211	4	generally	generally	ADV
inlawrev-3405	1211	5	conduct	conduct	VERB
inlawrev-3405	1211	6	at	at	ADP
inlawrev-3405	1211	7	least	least	ADJ
inlawrev-3405	1211	8	some	some	PRON
inlawrev-3405	1211	9	transactions	transaction	NOUN
inlawrev-3405	1211	10	in	in	ADP
inlawrev-3405	1211	11	cash	cash	NOUN
inlawrev-3405	1211	12	,	,	PUNCT
inlawrev-3405	1211	13	this	this	DET
inlawrev-3405	1211	14	badge	badge	NOUN
inlawrev-3405	1211	15	must	must	AUX
inlawrev-3405	1211	16	refer	refer	VERB
inlawrev-3405	1211	17	to	to	ADP
inlawrev-3405	1211	18	the	the	DET
inlawrev-3405	1211	19	excessive	excessive	ADJ
inlawrev-3405	1211	20	use	use	NOUN
inlawrev-3405	1211	21	of	of	ADP
inlawrev-3405	1211	22	cash	cash	NOUN
inlawrev-3405	1211	23	by	by	ADP
inlawrev-3405	1211	24	a	a	DET
inlawrev-3405	1211	25	petitioner	petitioner	NOUN
inlawrev-3405	1211	26	relative	relative	ADJ
inlawrev-3405	1211	27	to	to	ADP
inlawrev-3405	1211	28	his	his	PRON
inlawrev-3405	1211	29	economic	economic	ADJ
inlawrev-3405	1211	30	level	level	NOUN
inlawrev-3405	1211	31	.	.	PUNCT
inlawrev-3405	1212	1	on	on	ADP
inlawrev-3405	1212	2	the	the	DET
inlawrev-3405	1212	3	other	other	ADJ
inlawrev-3405	1212	4	hand	hand	NOUN
inlawrev-3405	1212	5	,	,	PUNCT
inlawrev-3405	1212	6	there	there	PRON
inlawrev-3405	1212	7	are	be	VERB
inlawrev-3405	1212	8	some	some	PRON
inlawrev-3405	1212	9	who	who	PRON
inlawrev-3405	1212	10	,	,	PUNCT
inlawrev-3405	1212	11	for	for	ADP
inlawrev-3405	1212	12	whatever	whatever	DET
inlawrev-3405	1212	13	reason	reason	NOUN
inlawrev-3405	1212	14	,	,	PUNCT
inlawrev-3405	1212	15	do	do	AUX
inlawrev-3405	1212	16	not	not	PART
inlawrev-3405	1212	17	trust	trust	VERB
inlawrev-3405	1212	18	banks.^^^	banks.^^^	NOUN
inlawrev-3405	1212	19	but	but	CCONJ
inlawrev-3405	1212	20	if	if	SCONJ
inlawrev-3405	1212	21	a	a	DET
inlawrev-3405	1212	22	taxpayer	taxpayer	NOUN
inlawrev-3405	1212	23	who	who	PRON
inlawrev-3405	1212	24	had	have	AUX
inlawrev-3405	1212	25	been	be	AUX
inlawrev-3405	1212	26	dealing	deal	VERB
inlawrev-3405	1212	27	primarily	primarily	ADV
inlawrev-3405	1212	28	with	with	ADP
inlawrev-3405	1212	29	checks	check	NOUN
inlawrev-3405	1212	30	and	and	CCONJ
inlawrev-3405	1212	31	credit	credit	NOUN
inlawrev-3405	1212	32	cards	card	NOUN
inlawrev-3405	1212	33	began	begin	VERB
inlawrev-3405	1212	34	dealing	deal	VERB
inlawrev-3405	1212	35	exclusively	exclusively	ADV
inlawrev-3405	1212	36	with	with	ADP
inlawrev-3405	1212	37	cash	cash	NOUN
inlawrev-3405	1212	38	around	around	ADP
inlawrev-3405	1212	39	the	the	DET
inlawrev-3405	1212	40	time	time	NOUN
inlawrev-3405	1212	41	of	of	ADP
inlawrev-3405	1212	42	the	the	DET
inlawrev-3405	1212	43	conspiracy	conspiracy	NOUN
inlawrev-3405	1212	44	,	,	PUNCT
inlawrev-3405	1212	45	it	it	PRON
inlawrev-3405	1212	46	would	would	AUX
inlawrev-3405	1212	47	be	be	AUX
inlawrev-3405	1212	48	an	an	DET
inlawrev-3405	1212	49	especially	especially	ADV
inlawrev-3405	1212	50	strong	strong	ADJ
inlawrev-3405	1212	51	indication	indication	NOUN
inlawrev-3405	1212	52	of	of	ADP
inlawrev-3405	1212	53	fraud	fraud	NOUN
inlawrev-3405	1212	54	.	.	PUNCT
inlawrev-3405	1213	1	instructions	instruction	NOUN
inlawrev-3405	1213	2	,	,	PUNCT
inlawrev-3405	1213	3	a	a	DET
inlawrev-3405	1213	4	summary	summary	NOUN
inlawrev-3405	1213	5	of	of	ADP
inlawrev-3405	1213	6	the	the	DET
inlawrev-3405	1213	7	nature	nature	NOUN
inlawrev-3405	1213	8	of	of	ADP
inlawrev-3405	1213	9	the	the	DET
inlawrev-3405	1213	10	net	net	ADJ
inlawrev-3405	1213	11	worth	worth	ADJ
inlawrev-3405	1213	12	method	method	NOUN
inlawrev-3405	1213	13	,	,	PUNCT
inlawrev-3405	1213	14	the	the	DET
inlawrev-3405	1213	15	assumptions	assumption	NOUN
inlawrev-3405	1213	16	on	on	ADP
inlawrev-3405	1213	17	which	which	PRON
inlawrev-3405	1213	18	it	it	PRON
inlawrev-3405	1213	19	rests	rest	VERB
inlawrev-3405	1213	20	,	,	PUNCT
inlawrev-3405	1213	21	and	and	CCONJ
inlawrev-3405	1213	22	the	the	DET
inlawrev-3405	1213	23	inferences	inference	NOUN
inlawrev-3405	1213	24	available	available	ADJ
inlawrev-3405	1213	25	both	both	CCONJ
inlawrev-3405	1213	26	for	for	ADP
inlawrev-3405	1213	27	and	and	CCONJ
inlawrev-3405	1213	28	against	against	ADP
inlawrev-3405	1213	29	the	the	DET
inlawrev-3405	1213	30	accused	accuse	VERB
inlawrev-3405	1213	31	.	.	PUNCT
inlawrev-3405	1214	1	appellate	appellate	ADJ
inlawrev-3405	1214	2	courts	court	NOUN
inlawrev-3405	1214	3	should	should	AUX
inlawrev-3405	1214	4	review	review	VERB
inlawrev-3405	1214	5	the	the	DET
inlawrev-3405	1214	6	cases	case	NOUN
inlawrev-3405	1214	7	,	,	PUNCT
inlawrev-3405	1214	8	bearing	bear	VERB
inlawrev-3405	1214	9	constantly	constantly	ADV
inlawrev-3405	1214	10	in	in	ADP
inlawrev-3405	1214	11	mind	mind	NOUN
inlawrev-3405	1214	12	the	the	DET
inlawrev-3405	1214	13	difficulties	difficulty	NOUN
inlawrev-3405	1214	14	that	that	PRON
inlawrev-3405	1214	15	arise	arise	VERB
inlawrev-3405	1214	16	when	when	SCONJ
inlawrev-3405	1214	17	circumstantial	circumstantial	ADJ
inlawrev-3405	1214	18	evidence	evidence	NOUN
inlawrev-3405	1214	19	as	as	ADP
inlawrev-3405	1214	20	to	to	ADP
inlawrev-3405	1214	21	guilt	guilt	NOUN
inlawrev-3405	1214	22	is	be	AUX
inlawrev-3405	1214	23	the	the	DET
inlawrev-3405	1214	24	chief	chief	ADJ
inlawrev-3405	1214	25	weapon	weapon	NOUN
inlawrev-3405	1214	26	of	of	ADP
inlawrev-3405	1214	27	a	a	DET
inlawrev-3405	1214	28	method	method	NOUN
inlawrev-3405	1214	29	that	that	PRON
inlawrev-3405	1214	30	is	be	AUX
inlawrev-3405	1214	31	itself	itself	PRON
inlawrev-3405	1214	32	only	only	ADV
inlawrev-3405	1214	33	an	an	DET
inlawrev-3405	1214	34	approximation	approximation	NOUN
inlawrev-3405	1214	35	.	.	PUNCT
inlawrev-3405	1215	1	holland	holland	PROPN
inlawrev-3405	1215	2	,	,	PUNCT
inlawrev-3405	1215	3	348	348	NUM
inlawrev-3405	1215	4	u.s	u.s	PROPN
inlawrev-3405	1215	5	.	.	PROPN
inlawrev-3405	1215	6	at	at	ADP
inlawrev-3405	1215	7	127	127	NUM
inlawrev-3405	1215	8	-	-	SYM
inlawrev-3405	1215	9	29	29	NUM
inlawrev-3405	1215	10	.	.	PUNCT
inlawrev-3405	1216	1	see	see	VERB
inlawrev-3405	1216	2	generally	generally	ADV
inlawrev-3405	1216	3	ian	ian	ADJ
inlawrev-3405	1216	4	m.	m.	NOUN
inlawrev-3405	1216	5	comisky	comisky	PROPN
inlawrev-3405	1216	6	,	,	PUNCT
inlawrev-3405	1216	7	the	the	DET
inlawrev-3405	1216	8	likely	likely	ADJ
inlawrev-3405	1216	9	source	source	NOUN
inlawrev-3405	1216	10	:	:	PUNCT
inlawrev-3405	1216	11	an	an	DET
inlawrev-3405	1216	12	unexplored	unexplored	ADJ
inlawrev-3405	1216	13	weakness	weakness	NOUN
inlawrev-3405	1216	14	in	in	ADP
inlawrev-3405	1216	15	the	the	DET
inlawrev-3405	1216	16	net	net	ADJ
inlawrev-3405	1216	17	worth	worth	ADJ
inlawrev-3405	1216	18	methodofproof	methodofproof	ADJ
inlawrev-3405	1216	19	,	,	PUNCT
inlawrev-3405	1216	20	36	36	NUM
inlawrev-3405	1216	21	u.	u.	PROPN
inlawrev-3405	1216	22	miami	miami	PROPN
inlawrev-3405	1216	23	l.	l.	PROPN
inlawrev-3405	1216	24	rev	rev	PROPN
inlawrev-3405	1216	25	.	.	PROPN
inlawrev-3405	1216	26	1	1	NUM
inlawrev-3405	1216	27	(	(	PUNCT
inlawrev-3405	1216	28	1	1	NUM
inlawrev-3405	1216	29	98	98	NUM
inlawrev-3405	1216	30	1	1	NUM
inlawrev-3405	1216	31	)	)	PUNCT
inlawrev-3405	1216	32	(	(	PUNCT
inlawrev-3405	1216	33	discussing	discuss	VERB
inlawrev-3405	1216	34	weaknesses	weakness	NOUN
inlawrev-3405	1216	35	of	of	ADP
inlawrev-3405	1216	36	net	net	ADJ
inlawrev-3405	1216	37	worth	worth	ADJ
inlawrev-3405	1216	38	method	method	NOUN
inlawrev-3405	1216	39	and	and	CCONJ
inlawrev-3405	1216	40	noting	note	VERB
inlawrev-3405	1216	41	that	that	SCONJ
inlawrev-3405	1216	42	government	government	NOUN
inlawrev-3405	1216	43	has	have	AUX
inlawrev-3405	1216	44	used	use	VERB
inlawrev-3405	1216	45	net	net	ADJ
inlawrev-3405	1216	46	worth	worth	ADJ
inlawrev-3405	1216	47	method	method	NOUN
inlawrev-3405	1216	48	for	for	ADP
inlawrev-3405	1216	49	over	over	ADP
inlawrev-3405	1216	50	fifty	fifty	NUM
inlawrev-3405	1216	51	years	year	NOUN
inlawrev-3405	1216	52	)	)	PUNCT
inlawrev-3405	1216	53	.	.	PUNCT
inlawrev-3405	1217	1	227	227	NUM
inlawrev-3405	1217	2	.	.	PUNCT
inlawrev-3405	1217	3	cf	cf	NOUN
inlawrev-3405	1217	4	cipparone	cipparone	NOUN
inlawrev-3405	1217	5	v.	v.	PROPN
inlawrev-3405	1217	6	commissioner	commissioner	NOUN
inlawrev-3405	1217	7	,	,	PUNCT
inlawrev-3405	1217	8	49	49	NUM
inlawrev-3405	1217	9	t.c.m.(cch	t.c.m.(cch	NUM
inlawrev-3405	1217	10	)	)	PUNCT
inlawrev-3405	1217	11	1492	1492	NUM
inlawrev-3405	1217	12	(	(	PUNCT
inlawrev-3405	1217	13	1985	1985	NUM
inlawrev-3405	1217	14	)	)	PUNCT
inlawrev-3405	1217	15	(	(	PUNCT
inlawrev-3405	1217	16	discussing	discuss	VERB
inlawrev-3405	1217	17	unreported	unreported	ADJ
inlawrev-3405	1217	18	insubstantial	insubstantial	ADJ
inlawrev-3405	1217	19	income	income	NOUN
inlawrev-3405	1217	20	as	as	ADP
inlawrev-3405	1217	21	result	result	NOUN
inlawrev-3405	1217	22	of	of	ADP
inlawrev-3405	1217	23	bribery	bribery	NOUN
inlawrev-3405	1217	24	and	and	CCONJ
inlawrev-3405	1217	25	kickback	kickback	NOUN
inlawrev-3405	1217	26	scheme	scheme	NOUN
inlawrev-3405	1217	27	)	)	PUNCT
inlawrev-3405	1217	28	.	.	PUNCT
inlawrev-3405	1218	1	228	228	NUM
inlawrev-3405	1218	2	.	.	PUNCT
inlawrev-3405	1218	3	see	see	VERB
inlawrev-3405	1218	4	spies	spy	NOUN
inlawrev-3405	1218	5	v.	v.	ADP
inlawrev-3405	1218	6	united	united	PROPN
inlawrev-3405	1218	7	states	states	PROPN
inlawrev-3405	1218	8	,	,	PUNCT
inlawrev-3405	1218	9	317	317	NUM
inlawrev-3405	1218	10	u.s	u.s	PROPN
inlawrev-3405	1218	11	.	.	PROPN
inlawrev-3405	1218	12	492	492	NUM
inlawrev-3405	1218	13	,	,	PUNCT
inlawrev-3405	1218	14	500	500	NUM
inlawrev-3405	1218	15	(	(	PUNCT
inlawrev-3405	1218	16	1943	1943	NUM
inlawrev-3405	1218	17	)	)	PUNCT
inlawrev-3405	1218	18	(	(	PUNCT
inlawrev-3405	1218	19	noting	note	VERB
inlawrev-3405	1218	20	that	that	SCONJ
inlawrev-3405	1218	21	defendant	defendant	NOUN
inlawrev-3405	1218	22	insisting	insist	VERB
inlawrev-3405	1218	23	on	on	ADP
inlawrev-3405	1218	24	cash	cash	NOUN
inlawrev-3405	1218	25	transactions	transaction	NOUN
inlawrev-3405	1218	26	and	and	CCONJ
inlawrev-3405	1218	27	keeping	keep	VERB
inlawrev-3405	1218	28	cash	cash	NOUN
inlawrev-3405	1218	29	accounts	account	NOUN
inlawrev-3405	1218	30	under	under	ADP
inlawrev-3405	1218	31	family	family	NOUN
inlawrev-3405	1218	32	members	member	NOUN
inlawrev-3405	1218	33	'	'	PART
inlawrev-3405	1218	34	names	name	NOUN
inlawrev-3405	1218	35	are	be	AUX
inlawrev-3405	1218	36	indicia	indicia	NOUN
inlawrev-3405	1218	37	offraud	offraud	NOUN
inlawrev-3405	1218	38	)	)	PUNCT
inlawrev-3405	1218	39	;	;	PUNCT
inlawrev-3405	1218	40	pittman	pittman	NOUN
inlawrev-3405	1218	41	v.	v.	PROPN
inlawrev-3405	1218	42	commissioner	commissioner	PROPN
inlawrev-3405	1218	43	,	,	PUNCT
inlawrev-3405	1218	44	100	100	NUM
inlawrev-3405	1218	45	f.3d	f.3d	NUM
inlawrev-3405	1218	46	1308	1308	NUM
inlawrev-3405	1218	47	,	,	PUNCT
inlawrev-3405	1218	48	1314	1314	NUM
inlawrev-3405	1218	49	(	(	PUNCT
inlawrev-3405	1218	50	7th	7th	ADJ
inlawrev-3405	1218	51	cir	cir	NOUN
inlawrev-3405	1218	52	.	.	PUNCT
inlawrev-3405	1218	53	1996	1996	NUM
inlawrev-3405	1218	54	)	)	PUNCT
inlawrev-3405	1218	55	(	(	PUNCT
inlawrev-3405	1218	56	noting	note	VERB
inlawrev-3405	1218	57	defendant	defendant	NOUN
inlawrev-3405	1218	58	attempted	attempt	VERB
inlawrev-3405	1218	59	to	to	PART
inlawrev-3405	1218	60	eliminate	eliminate	VERB
inlawrev-3405	1218	61	paper	paper	NOUN
inlawrev-3405	1218	62	trail	trail	NOUN
inlawrev-3405	1218	63	by	by	ADP
inlawrev-3405	1218	64	dealing	deal	VERB
inlawrev-3405	1218	65	only	only	ADV
inlawrev-3405	1218	66	in	in	ADP
inlawrev-3405	1218	67	cash	cash	NOUN
inlawrev-3405	1218	68	,	,	PUNCT
inlawrev-3405	1218	69	and	and	CCONJ
inlawrev-3405	1218	70	keeping	keep	VERB
inlawrev-3405	1218	71	double	double	ADJ
inlawrev-3405	1218	72	set	set	NOUN
inlawrev-3405	1218	73	of	of	ADP
inlawrev-3405	1218	74	books	book	NOUN
inlawrev-3405	1218	75	with	with	ADP
inlawrev-3405	1218	76	multiple	multiple	ADJ
inlawrev-3405	1218	77	false	false	ADJ
inlawrev-3405	1218	78	entries	entry	NOUN
inlawrev-3405	1218	79	and	and	CCONJ
inlawrev-3405	1218	80	false	false	ADJ
inlawrev-3405	1218	81	documents	document	NOUN
inlawrev-3405	1218	82	)	)	PUNCT
inlawrev-3405	1218	83	.	.	PUNCT
inlawrev-3405	1219	1	various	various	ADJ
inlawrev-3405	1219	2	other	other	ADJ
inlawrev-3405	1219	3	indicia	indicia	NOUN
inlawrev-3405	1219	4	of	of	ADP
inlawrev-3405	1219	5	unreported	unreported	ADJ
inlawrev-3405	1219	6	income	income	NOUN
inlawrev-3405	1219	7	include	include	VERB
inlawrev-3405	1219	8	paying	pay	VERB
inlawrev-3405	1219	9	cash	cash	NOUN
inlawrev-3405	1219	10	for	for	ADP
inlawrev-3405	1219	11	an	an	DET
inlawrev-3405	1219	12	automobile	automobile	NOUN
inlawrev-3405	1219	13	or	or	CCONJ
inlawrev-3405	1219	14	a	a	DET
inlawrev-3405	1219	15	boat	boat	NOUN
inlawrev-3405	1219	16	or	or	CCONJ
inlawrev-3405	1219	17	taking	take	VERB
inlawrev-3405	1219	18	expensive	expensive	ADJ
inlawrev-3405	1219	19	vacations	vacation	NOUN
inlawrev-3405	1219	20	.	.	PUNCT
inlawrev-3405	1220	1	see	see	VERB
inlawrev-3405	1220	2	i	i	PROPN
inlawrev-3405	1220	3	d.	d.	PROPN
inlawrev-3405	1220	4	conti	conti	PROPN
inlawrev-3405	1221	1	v.	v.	PROPN
inlawrev-3405	1221	2	commissioner	commissioner	PROPN
inlawrev-3405	1221	3	,	,	PUNCT
inlawrev-3405	1221	4	39	39	NUM
inlawrev-3405	1221	5	f.3d	f.3d	NUM
inlawrev-3405	1221	6	658	658	NUM
inlawrev-3405	1221	7	,	,	PUNCT
inlawrev-3405	1221	8	664	664	NUM
inlawrev-3405	1221	9	(	(	PUNCT
inlawrev-3405	1221	10	6th	6th	ADJ
inlawrev-3405	1221	11	cir	cir	NOUN
inlawrev-3405	1221	12	.	.	PROPN
inlawrev-3405	1221	13	1994	1994	NUM
inlawrev-3405	1221	14	)	)	PUNCT
inlawrev-3405	1221	15	(	(	PUNCT
inlawrev-3405	1221	16	stating	state	VERB
inlawrev-3405	1221	17	that	that	SCONJ
inlawrev-3405	1221	18	taxpayer	taxpayer	NOUN
inlawrev-3405	1221	19	's	's	PART
inlawrev-3405	1221	20	explanations	explanation	NOUN
inlawrev-3405	1221	21	of	of	ADP
inlawrev-3405	1221	22	sources	source	NOUN
inlawrev-3405	1221	23	of	of	ADP
inlawrev-3405	1221	24	large	large	ADJ
inlawrev-3405	1221	25	amounts	amount	NOUN
inlawrev-3405	1221	26	of	of	ADP
inlawrev-3405	1221	27	cash	cash	NOUN
inlawrev-3405	1221	28	were	be	AUX
inlawrev-3405	1221	29	not	not	PART
inlawrev-3405	1221	30	credible	credible	ADJ
inlawrev-3405	1221	31	)	)	PUNCT
inlawrev-3405	1221	32	;	;	PUNCT
inlawrev-3405	1221	33	steven	steven	PROPN
inlawrev-3405	1221	34	m.	m.	PROPN
inlawrev-3405	1221	35	harris	harris	PROPN
inlawrev-3405	1221	36	,	,	PUNCT
inlawrev-3405	1221	37	temporary	temporary	ADJ
inlawrev-3405	1221	38	regulations	regulation	NOUN
inlawrev-3405	1221	39	clarify	clarify	VERB
inlawrev-3405	1221	40	over-$	over-$	PRON
inlawrev-3405	1221	41	j	j	PROPN
inlawrev-3405	1221	42	0,000	0,000	NUM
inlawrev-3405	1221	43	-	-	PUNCT
inlawrev-3405	1221	44	cash	cash	NOUN
inlawrev-3405	1221	45	reporting	reporting	NOUN
inlawrev-3405	1221	46	,	,	PUNCT
inlawrev-3405	1221	47	but	but	CCONJ
inlawrev-3405	1221	48	leave	leave	VERB
inlawrev-3405	1221	49	many	many	ADJ
inlawrev-3405	1221	50	questions	question	NOUN
inlawrev-3405	1221	51	,	,	PUNCT
inlawrev-3405	1221	52	63	63	NUM
inlawrev-3405	1221	53	j.	j.	PROPN
inlawrev-3405	1221	54	tax'n	tax'n	PRON
inlawrev-3405	1221	55	138	138	NUM
inlawrev-3405	1221	56	,	,	PUNCT
inlawrev-3405	1221	57	141	141	NUM
inlawrev-3405	1221	58	(	(	PUNCT
inlawrev-3405	1221	59	1985	1985	NUM
inlawrev-3405	1221	60	)	)	PUNCT
inlawrev-3405	1221	61	(	(	PUNCT
inlawrev-3405	1221	62	noting	note	VERB
inlawrev-3405	1221	63	that	that	SCONJ
inlawrev-3405	1221	64	dealings	dealing	NOUN
inlawrev-3405	1221	65	in	in	ADP
inlawrev-3405	1221	66	cash	cash	NOUN
inlawrev-3405	1221	67	are	be	AUX
inlawrev-3405	1221	68	very	very	ADV
inlawrev-3405	1221	69	incriminating	incriminate	VERB
inlawrev-3405	1221	70	)	)	PUNCT
inlawrev-3405	1221	71	.	.	PUNCT
inlawrev-3405	1222	1	229	229	NUM
inlawrev-3405	1222	2	.	.	PUNCT
inlawrev-3405	1223	1	see	see	VERB
inlawrev-3405	1223	2	united	united	PROPN
inlawrev-3405	1223	3	states	states	PROPN
inlawrev-3405	1223	4	v.	v.	ADP
inlawrev-3405	1223	5	ludwig	ludwig	PROPN
inlawrev-3405	1223	6	,	,	PUNCT
inlawrev-3405	1223	7	897	897	NUM
inlawrev-3405	1223	8	f.2d	f.2d	ADP
inlawrev-3405	1223	9	875	875	NUM
inlawrev-3405	1223	10	,	,	PUNCT
inlawrev-3405	1223	11	877	877	NUM
inlawrev-3405	1223	12	(	(	PUNCT
inlawrev-3405	1223	13	7th	7th	ADJ
inlawrev-3405	1223	14	cir	cir	NOUN
inlawrev-3405	1223	15	.	.	PROPN
inlawrev-3405	1224	1	1	1	NUM
inlawrev-3405	1224	2	990	990	NUM
inlawrev-3405	1224	3	)	)	PUNCT
inlawrev-3405	1224	4	(	(	PUNCT
inlawrev-3405	1224	5	"	"	PUNCT
inlawrev-3405	1224	6	ludwig	ludwig	PROPN
inlawrev-3405	1224	7	told	tell	VERB
inlawrev-3405	1224	8	internal	internal	ADJ
inlawrev-3405	1224	9	revenue	revenue	NOUN
inlawrev-3405	1224	10	service	service	NOUN
inlawrev-3405	1224	11	special	special	ADJ
inlawrev-3405	1224	12	agent	agent	NOUN
inlawrev-3405	1224	13	lawrence	lawrence	PROPN
inlawrev-3405	1224	14	hart	hart	PROPN
inlawrev-3405	1224	15	that	that	SCONJ
inlawrev-3405	1224	16	because	because	SCONJ
inlawrev-3405	1224	17	he	he	PRON
inlawrev-3405	1224	18	did	do	AUX
inlawrev-3405	1224	19	not	not	PART
inlawrev-3405	1224	20	trust	trust	VERB
inlawrev-3405	1224	21	banks	bank	NOUN
inlawrev-3405	1224	22	,	,	PUNCT
inlawrev-3405	1224	23	he	he	PRON
inlawrev-3405	1224	24	kept	keep	VERB
inlawrev-3405	1224	25	the	the	DET
inlawrev-3405	1224	26	$	$	SYM
inlawrev-3405	1224	27	65,000	65,000	NUM
inlawrev-3405	1224	28	to	to	PART
inlawrev-3405	1224	29	$	$	SYM
inlawrev-3405	1224	30	75,000	75,000	NUM
inlawrev-3405	1224	31	cash	cash	NOUN
inlawrev-3405	1224	32	proceeds	proceed	NOUN
inlawrev-3405	1224	33	from	from	ADP
inlawrev-3405	1224	34	this	this	DET
inlawrev-3405	1224	35	bowling	bowling	NOUN
inlawrev-3405	1224	36	alley	alley	NOUN
inlawrev-3405	1224	37	sale	sale	NOUN
inlawrev-3405	1224	38	in	in	ADP
inlawrev-3405	1224	39	a	a	DET
inlawrev-3405	1224	40	box	box	NOUN
inlawrev-3405	1224	41	in	in	ADP
inlawrev-3405	1224	42	a	a	DET
inlawrev-3405	1224	43	closet	closet	NOUN
inlawrev-3405	1224	44	in	in	ADP
inlawrev-3405	1224	45	his	his	PRON
inlawrev-3405	1224	46	freedom	freedom	NOUN
inlawrev-3405	1224	47	,	,	PUNCT
inlawrev-3405	1224	48	wisconsin	wisconsin	PROPN
inlawrev-3405	1224	49	,	,	PUNCT
inlawrev-3405	1224	50	home	home	ADV
inlawrev-3405	1224	51	from	from	ADP
inlawrev-3405	1224	52	1971	1971	NUM
inlawrev-3405	1224	53	until	until	ADP
inlawrev-3405	1224	54	1981	1981	NUM
inlawrev-3405	1224	55	when	when	SCONJ
inlawrev-3405	1224	56	he	he	PRON
inlawrev-3405	1224	57	built	build	VERB
inlawrev-3405	1224	58	the	the	DET
inlawrev-3405	1224	59	kaukauna	kaukauna	PROPN
inlawrev-3405	1224	60	furniture	furniture	NOUN
inlawrev-3405	1224	61	store	store	NOUN
inlawrev-3405	1224	62	.	.	PUNCT
inlawrev-3405	1224	63	"	"	PUNCT
inlawrev-3405	1224	64	)	)	PUNCT
inlawrev-3405	1224	65	;	;	PUNCT
inlawrev-3405	1224	66	morris	morris	PROPN
inlawrev-3405	1224	67	v.	v.	PROPN
inlawrev-3405	1224	68	united	united	PROPN
inlawrev-3405	1224	69	states	states	PROPN
inlawrev-3405	1224	70	,	,	PUNCT
inlawrev-3405	1224	71	813	813	NUM
inlawrev-3405	1224	72	f.2d	f.2d	NOUN
inlawrev-3405	1224	73	343	343	NUM
inlawrev-3405	1224	74	,	,	PUNCT
inlawrev-3405	1224	75	345	345	NUM
inlawrev-3405	1224	76	-	-	SYM
inlawrev-3405	1224	77	46	46	NUM
inlawrev-3405	1224	78	(	(	PUNCT
inlawrev-3405	1224	79	11th	11th	ADJ
inlawrev-3405	1224	80	cir	cir	NOUN
inlawrev-3405	1224	81	.	.	PUNCT
inlawrev-3405	1224	82	1987	1987	NUM
inlawrev-3405	1224	83	)	)	PUNCT
inlawrev-3405	1224	84	(	(	PUNCT
inlawrev-3405	1224	85	"	"	PUNCT
inlawrev-3405	1224	86	the	the	DET
inlawrev-3405	1224	87	testimony	testimony	NOUN
inlawrev-3405	1224	88	of	of	ADP
inlawrev-3405	1224	89	k.a	k.a	PROPN
inlawrev-3405	1224	90	.	.	PROPN
inlawrev-3405	1224	91	morris	morris	PROPN
inlawrev-3405	1224	92	,	,	PUNCT
inlawrev-3405	1224	93	the	the	DET
inlawrev-3405	1224	94	appellant	appellant	NOUN
inlawrev-3405	1224	95	,	,	PUNCT
inlawrev-3405	1224	96	was	be	AUX
inlawrev-3405	1224	97	generally	generally	ADV
inlawrev-3405	1224	98	to	to	ADP
inlawrev-3405	1224	99	the	the	DET
inlawrev-3405	1224	100	effect	effect	NOUN
inlawrev-3405	1224	101	that	that	SCONJ
inlawrev-3405	1224	102	he	he	PRON
inlawrev-3405	1224	103	had	have	AUX
inlawrev-3405	1224	104	saved	save	VERB
inlawrev-3405	1224	105	funds	fund	NOUN
inlawrev-3405	1224	106	during	during	ADP
inlawrev-3405	1224	107	his	his	PRON
inlawrev-3405	1224	108	entire	entire	ADJ
inlawrev-3405	1224	109	working	work	VERB
inlawrev-3405	1224	110	life	life	NOUN
inlawrev-3405	1224	111	,	,	PUNCT
inlawrev-3405	1224	112	that	that	SCONJ
inlawrev-3405	1224	113	he	he	PRON
inlawrev-3405	1224	114	did	do	AUX
inlawrev-3405	1224	115	not	not	PART
inlawrev-3405	1224	116	trust	trust	VERB
inlawrev-3405	1224	117	banks	bank	NOUN
inlawrev-3405	1224	118	,	,	PUNCT
inlawrev-3405	1224	119	and	and	CCONJ
inlawrev-3405	1224	120	that	that	SCONJ
inlawrev-3405	1224	121	he	he	PRON
inlawrev-3405	1224	122	engaged	engage	VERB
inlawrev-3405	1224	123	in	in	ADP
inlawrev-3405	1224	124	many	many	ADJ
inlawrev-3405	1224	125	'	'	PUNCT
inlawrev-3405	1224	126	extra	extra	ADJ
inlawrev-3405	1224	127	-	-	ADJ
inlawrev-3405	1224	128	curricular	curricular	ADJ
inlawrev-3405	1224	129	'	'	PUNCT
inlawrev-3405	1224	130	activities	activity	NOUN
inlawrev-3405	1224	131	,	,	PUNCT
inlawrev-3405	1224	132	such	such	ADJ
inlawrev-3405	1224	133	as	as	ADP
inlawrev-3405	1224	134	bee	bee	NOUN
inlawrev-3405	1224	135	-	-	PUNCT
inlawrev-3405	1224	136	keeping	keeping	NOUN
inlawrev-3405	1224	137	and	and	CCONJ
inlawrev-3405	1224	138	buying	buy	VERB
inlawrev-3405	1224	139	and	and	CCONJ
inlawrev-3405	1224	140	selling	sell	VERB
inlawrev-3405	1224	141	real	real	ADJ
inlawrev-3405	1224	142	estate	estate	NOUN
inlawrev-3405	1224	143	,	,	PUNCT
inlawrev-3405	1224	144	and	and	CCONJ
inlawrev-3405	1224	145	that	that	SCONJ
inlawrev-3405	1224	146	the	the	DET
inlawrev-3405	1224	147	profits	profit	NOUN
inlawrev-3405	1224	148	from	from	ADP
inlawrev-3405	1224	149	such	such	ADJ
inlawrev-3405	1224	150	transactions	transaction	NOUN
inlawrev-3405	1224	151	were	be	AUX
inlawrev-3405	1224	152	not	not	PART
inlawrev-3405	1224	153	banked	bank	VERB
inlawrev-3405	1224	154	by	by	ADP
inlawrev-3405	1224	155	him	he	PRON
inlawrev-3405	1224	156	but	but	CCONJ
inlawrev-3405	1224	157	were	be	AUX
inlawrev-3405	1224	158	secreted	secrete	VERB
inlawrev-3405	1224	159	around	around	ADP
inlawrev-3405	1224	160	the	the	DET
inlawrev-3405	1224	161	house	house	NOUN
inlawrev-3405	1224	162	.	.	PUNCT
inlawrev-3405	1224	163	"	"	PUNCT
inlawrev-3405	1224	164	)	)	PUNCT
inlawrev-3405	1224	165	.	.	PUNCT
inlawrev-3405	1225	1	560	560	NUM
inlawrev-3405	1225	2	indiana	indiana	PROPN
inlawrev-3405	1225	3	law	law	PROPN
inlawrev-3405	1225	4	review	review	NOUN
inlawrev-3405	1225	5	[	[	X
inlawrev-3405	1225	6	vol	vol	NOUN
inlawrev-3405	1225	7	.	.	PUNCT
inlawrev-3405	1226	1	33:517	33:517	NUM
inlawrev-3405	1226	2	d.	d.	NOUN
inlawrev-3405	1226	3	failure	failure	NOUN
inlawrev-3405	1226	4	to	to	PART
inlawrev-3405	1226	5	maintain	maintain	VERB
inlawrev-3405	1226	6	books	book	NOUN
inlawrev-3405	1226	7	and	and	CCONJ
inlawrev-3405	1226	8	records	record	VERB
inlawrev-3405	1226	9	a	a	DET
inlawrev-3405	1226	10	taxpayer	taxpayer	NOUN
inlawrev-3405	1226	11	's	's	PART
inlawrev-3405	1226	12	failure	failure	NOUN
inlawrev-3405	1226	13	to	to	PART
inlawrev-3405	1226	14	maintain	maintain	VERB
inlawrev-3405	1226	15	accurate	accurate	ADJ
inlawrev-3405	1226	16	books	book	NOUN
inlawrev-3405	1226	17	and	and	CCONJ
inlawrev-3405	1226	18	records	record	NOUN
inlawrev-3405	1226	19	is	be	AUX
inlawrev-3405	1226	20	allegedly	allegedly	ADV
inlawrev-3405	1226	21	a	a	DET
inlawrev-3405	1226	22	prime	prime	ADJ
inlawrev-3405	1226	23	badge	badge	NOUN
inlawrev-3405	1226	24	of	of	ADP
inlawrev-3405	1226	25	fraud.^^^	fraud.^^^	PROPN
inlawrev-3405	1226	26	in	in	ADP
inlawrev-3405	1226	27	fact	fact	NOUN
inlawrev-3405	1226	28	,	,	PUNCT
inlawrev-3405	1226	29	this	this	DET
inlawrev-3405	1226	30	badge	badge	NOUN
inlawrev-3405	1226	31	should	should	AUX
inlawrev-3405	1226	32	probably	probably	ADV
inlawrev-3405	1226	33	be	be	AUX
inlawrev-3405	1226	34	stated	state	VERB
inlawrev-3405	1226	35	as	as	ADP
inlawrev-3405	1226	36	a	a	DET
inlawrev-3405	1226	37	conscious	conscious	ADJ
inlawrev-3405	1226	38	and	and	CCONJ
inlawrev-3405	1226	39	deliberate	deliberate	ADJ
inlawrev-3405	1226	40	failure	failure	NOUN
inlawrev-3405	1226	41	to	to	PART
inlawrev-3405	1226	42	maintain	maintain	VERB
inlawrev-3405	1226	43	accurate	accurate	ADJ
inlawrev-3405	1226	44	books	book	NOUN
inlawrev-3405	1226	45	and	and	CCONJ
inlawrev-3405	1226	46	records.^^	records.^^	NOUN
inlawrev-3405	1226	47	'	'	PUNCT
inlawrev-3405	1226	48	two	two	NUM
inlawrev-3405	1226	49	situations	situation	NOUN
inlawrev-3405	1226	50	should	should	AUX
inlawrev-3405	1226	51	be	be	AUX
inlawrev-3405	1226	52	distinguished	distinguish	VERB
inlawrev-3405	1226	53	with	with	ADP
inlawrev-3405	1226	54	regard	regard	NOUN
inlawrev-3405	1226	55	to	to	ADP
inlawrev-3405	1226	56	this	this	DET
inlawrev-3405	1226	57	badge	badge	NOUN
inlawrev-3405	1226	58	.	.	PUNCT
inlawrev-3405	1227	1	first	first	ADV
inlawrev-3405	1227	2	,	,	PUNCT
inlawrev-3405	1227	3	when	when	SCONJ
inlawrev-3405	1227	4	a	a	DET
inlawrev-3405	1227	5	taxpayer	taxpayer	NOUN
inlawrev-3405	1227	6	is	be	AUX
inlawrev-3405	1227	7	engaged	engage	VERB
inlawrev-3405	1227	8	in	in	ADP
inlawrev-3405	1227	9	an	an	DET
inlawrev-3405	1227	10	otherwise	otherwise	ADV
inlawrev-3405	1227	11	lawful	lawful	ADJ
inlawrev-3405	1227	12	business	business	NOUN
inlawrev-3405	1227	13	,	,	PUNCT
inlawrev-3405	1227	14	particularly	particularly	ADV
inlawrev-3405	1227	15	one	one	NUM
inlawrev-3405	1227	16	in	in	ADP
inlawrev-3405	1227	17	which	which	PRON
inlawrev-3405	1227	18	receipts	receipt	NOUN
inlawrev-3405	1227	19	are	be	AUX
inlawrev-3405	1227	20	largely	largely	ADV
inlawrev-3405	1227	21	in	in	ADP
inlawrev-3405	1227	22	cash	cash	NOUN
inlawrev-3405	1227	23	,	,	PUNCT
inlawrev-3405	1227	24	applying	apply	VERB
inlawrev-3405	1227	25	this	this	DET
inlawrev-3405	1227	26	badge	badge	NOUN
inlawrev-3405	1227	27	makes	make	VERB
inlawrev-3405	1227	28	sense	sense	NOUN
inlawrev-3405	1227	29	because	because	SCONJ
inlawrev-3405	1227	30	the	the	DET
inlawrev-3405	1227	31	taxpayer	taxpayer	NOUN
inlawrev-3405	1227	32	presumably	presumably	ADV
inlawrev-3405	1227	33	has	have	VERB
inlawrev-3405	1227	34	records	record	NOUN
inlawrev-3405	1227	35	of	of	ADP
inlawrev-3405	1227	36	his	his	PRON
inlawrev-3405	1227	37	lawful	lawful	ADJ
inlawrev-3405	1227	38	income	income	NOUN
inlawrev-3405	1227	39	,	,	PUNCT
inlawrev-3405	1227	40	and	and	CCONJ
inlawrev-3405	1227	41	therefore	therefore	ADV
inlawrev-3405	1227	42	he	he	PRON
inlawrev-3405	1227	43	knows	know	VERB
inlawrev-3405	1227	44	how	how	SCONJ
inlawrev-3405	1227	45	to	to	PART
inlawrev-3405	1227	46	keep	keep	VERB
inlawrev-3405	1227	47	books	book	NOUN
inlawrev-3405	1227	48	and	and	CCONJ
inlawrev-3405	1227	49	records	record	NOUN
inlawrev-3405	1227	50	.	.	PUNCT
inlawrev-3405	1228	1	not	not	PART
inlawrev-3405	1228	2	showing	show	VERB
inlawrev-3405	1228	3	his	his	PRON
inlawrev-3405	1228	4	fraudulent	fraudulent	ADJ
inlawrev-3405	1228	5	income	income	NOUN
inlawrev-3405	1228	6	may	may	AUX
inlawrev-3405	1228	7	be	be	AUX
inlawrev-3405	1228	8	more	more	ADV
inlawrev-3405	1228	9	damning	damning	ADJ
inlawrev-3405	1228	10	than	than	SCONJ
inlawrev-3405	1228	11	if	if	SCONJ
inlawrev-3405	1228	12	he	he	PRON
inlawrev-3405	1228	13	had	have	AUX
inlawrev-3405	1228	14	never	never	ADV
inlawrev-3405	1228	15	kept	keep	VERB
inlawrev-3405	1228	16	books	book	NOUN
inlawrev-3405	1228	17	.	.	PUNCT
inlawrev-3405	1229	1	also	also	ADV
inlawrev-3405	1229	2	any	any	DET
inlawrev-3405	1229	3	illegal	illegal	ADJ
inlawrev-3405	1229	4	income	income	NOUN
inlawrev-3405	1229	5	may	may	AUX
inlawrev-3405	1229	6	possibly	possibly	ADV
inlawrev-3405	1229	7	be	be	AUX
inlawrev-3405	1229	8	"	"	PUNCT
inlawrev-3405	1229	9	laundered	launder	VERB
inlawrev-3405	1229	10	"	"	PUNCT
inlawrev-3405	1229	11	by	by	ADP
inlawrev-3405	1229	12	disguising	disguise	VERB
inlawrev-3405	1229	13	it	it	PRON
inlawrev-3405	1229	14	within	within	ADP
inlawrev-3405	1229	15	records	record	NOUN
inlawrev-3405	1229	16	kept	keep	VERB
inlawrev-3405	1229	17	for	for	ADP
inlawrev-3405	1229	18	the	the	DET
inlawrev-3405	1229	19	lawful	lawful	ADJ
inlawrev-3405	1229	20	activities	activity	NOUN
inlawrev-3405	1229	21	.	.	PUNCT
inlawrev-3405	1230	1	in	in	ADP
inlawrev-3405	1230	2	contrast	contrast	NOUN
inlawrev-3405	1230	3	,	,	PUNCT
inlawrev-3405	1230	4	when	when	SCONJ
inlawrev-3405	1230	5	an	an	DET
inlawrev-3405	1230	6	illegal	illegal	ADJ
inlawrev-3405	1230	7	enterprise	enterprise	NOUN
inlawrev-3405	1230	8	is	be	AUX
inlawrev-3405	1230	9	not	not	PART
inlawrev-3405	1230	10	conducted	conduct	VERB
inlawrev-3405	1230	11	as	as	ADP
inlawrev-3405	1230	12	part	part	NOUN
inlawrev-3405	1230	13	of	of	ADP
inlawrev-3405	1230	14	a	a	DET
inlawrev-3405	1230	15	lawful	lawful	ADJ
inlawrev-3405	1230	16	business	business	NOUN
inlawrev-3405	1230	17	,	,	PUNCT
inlawrev-3405	1230	18	this	this	DET
inlawrev-3405	1230	19	badge	badge	NOUN
inlawrev-3405	1230	20	is	be	AUX
inlawrev-3405	1230	21	somewhat	somewhat	ADV
inlawrev-3405	1230	22	less	less	ADV
inlawrev-3405	1230	23	persuasive	persuasive	ADJ
inlawrev-3405	1230	24	.	.	PUNCT
inlawrev-3405	1231	1	rarely	rarely	ADV
inlawrev-3405	1231	2	are	be	AUX
inlawrev-3405	1231	3	books	book	NOUN
inlawrev-3405	1231	4	kept	keep	VERB
inlawrev-3405	1231	5	by	by	ADP
inlawrev-3405	1231	6	most	most	ADJ
inlawrev-3405	1231	7	illegal	illegal	ADJ
inlawrev-3405	1231	8	enterprises	enterprise	NOUN
inlawrev-3405	1231	9	.	.	PUNCT
inlawrev-3405	1232	1	in	in	ADP
inlawrev-3405	1232	2	effect	effect	NOUN
inlawrev-3405	1232	3	,	,	PUNCT
inlawrev-3405	1232	4	the	the	DET
inlawrev-3405	1232	5	service	service	NOUN
inlawrev-3405	1232	6	constructs	construct	VERB
inlawrev-3405	1232	7	the	the	DET
inlawrev-3405	1232	8	books	book	NOUN
inlawrev-3405	1232	9	the	the	DET
inlawrev-3405	1232	10	conspiracy	conspiracy	NOUN
inlawrev-3405	1232	11	should	should	AUX
inlawrev-3405	1232	12	have	have	AUX
inlawrev-3405	1232	13	kept	keep	VERB
inlawrev-3405	1232	14	.	.	PUNCT
inlawrev-3405	1233	1	of	of	ADP
inlawrev-3405	1233	2	necessity	necessity	NOUN
inlawrev-3405	1233	3	,	,	PUNCT
inlawrev-3405	1233	4	these	these	PRON
inlawrev-3405	1233	5	must	must	AUX
inlawrev-3405	1233	6	be	be	AUX
inlawrev-3405	1233	7	estimates	estimate	NOUN
inlawrev-3405	1233	8	.	.	PUNCT
inlawrev-3405	1234	1	an	an	DET
inlawrev-3405	1234	2	argument	argument	NOUN
inlawrev-3405	1234	3	is	be	AUX
inlawrev-3405	1234	4	advanced	advance	VERB
inlawrev-3405	1234	5	based	base	VERB
inlawrev-3405	1234	6	on	on	ADP
inlawrev-3405	1234	7	the	the	DET
inlawrev-3405	1234	8	conspiracy	conspiracy	NOUN
inlawrev-3405	1234	9	's	's	PART
inlawrev-3405	1234	10	recreated	recreate	VERB
inlawrev-3405	1234	11	estimated	estimate	VERB
inlawrev-3405	1234	12	books	book	NOUN
inlawrev-3405	1234	13	and	and	CCONJ
inlawrev-3405	1234	14	records	record	NOUN
inlawrev-3405	1234	15	,	,	PUNCT
inlawrev-3405	1234	16	and	and	CCONJ
inlawrev-3405	1234	17	the	the	DET
inlawrev-3405	1234	18	allocation	allocation	NOUN
inlawrev-3405	1234	19	of	of	ADP
inlawrev-3405	1234	20	its	its	PRON
inlawrev-3405	1234	21	income	income	NOUN
inlawrev-3405	1234	22	among	among	ADP
inlawrev-3405	1234	23	the	the	DET
inlawrev-3405	1234	24	conspirators	conspirator	NOUN
inlawrev-3405	1234	25	.	.	PUNCT
inlawrev-3405	1235	1	it	it	PRON
inlawrev-3405	1235	2	is	be	AUX
inlawrev-3405	1235	3	especially	especially	ADV
inlawrev-3405	1235	4	unpersuasive	unpersuasive	ADJ
inlawrev-3405	1235	5	when	when	SCONJ
inlawrev-3405	1235	6	used	use	VERB
inlawrev-3405	1235	7	against	against	ADP
inlawrev-3405	1235	8	marginal	marginal	ADJ
inlawrev-3405	1235	9	conspirators	conspirator	NOUN
inlawrev-3405	1235	10	who	who	PRON
inlawrev-3405	1235	11	may	may	AUX
inlawrev-3405	1235	12	know	know	VERB
inlawrev-3405	1235	13	nothing	nothing	PRON
inlawrev-3405	1235	14	about	about	ADP
inlawrev-3405	1235	15	the	the	DET
inlawrev-3405	1235	16	conspiracy	conspiracy	NOUN
inlawrev-3405	1235	17	's	's	PART
inlawrev-3405	1235	18	overall	overall	ADJ
inlawrev-3405	1235	19	profits	profit	NOUN
inlawrev-3405	1235	20	,	,	PUNCT
inlawrev-3405	1235	21	or	or	CCONJ
inlawrev-3405	1235	22	how	how	SCONJ
inlawrev-3405	1235	23	these	these	DET
inlawrev-3405	1235	24	profits	profit	NOUN
inlawrev-3405	1235	25	were	be	AUX
inlawrev-3405	1235	26	divided	divide	VERB
inlawrev-3405	1235	27	among	among	ADP
inlawrev-3405	1235	28	the	the	DET
inlawrev-3405	1235	29	other	other	ADJ
inlawrev-3405	1235	30	conspirators.^^^	conspirators.^^^	NOUN
inlawrev-3405	1235	31	in	in	ADP
inlawrev-3405	1235	32	any	any	DET
inlawrev-3405	1235	33	case	case	NOUN
inlawrev-3405	1235	34	,	,	PUNCT
inlawrev-3405	1235	35	the	the	DET
inlawrev-3405	1235	36	absence	absence	NOUN
inlawrev-3405	1235	37	ofbooks	ofbook	NOUN
inlawrev-3405	1235	38	and	and	CCONJ
inlawrev-3405	1235	39	records	record	NOUN
inlawrev-3405	1235	40	is	be	AUX
inlawrev-3405	1235	41	logically	logically	ADV
inlawrev-3405	1235	42	as	as	ADV
inlawrev-3405	1235	43	consistent	consistent	ADJ
inlawrev-3405	1235	44	with	with	ADP
inlawrev-3405	1235	45	a	a	DET
inlawrev-3405	1235	46	taxpayer	taxpayer	NOUN
inlawrev-3405	1235	47	claiming	claim	VERB
inlawrev-3405	1235	48	he	he	PRON
inlawrev-3405	1235	49	received	receive	VERB
inlawrev-3405	1235	50	nothing	nothing	PRON
inlawrev-3405	1235	51	as	as	SCONJ
inlawrev-3405	1235	52	it	it	PRON
inlawrev-3405	1235	53	is	be	AUX
inlawrev-3405	1235	54	with	with	ADP
inlawrev-3405	1235	55	his	his	PRON
inlawrev-3405	1235	56	sharing	sharing	NOUN
inlawrev-3405	1235	57	in	in	ADP
inlawrev-3405	1235	58	the	the	DET
inlawrev-3405	1235	59	profits	profit	NOUN
inlawrev-3405	1235	60	of	of	ADP
inlawrev-3405	1235	61	fraud	fraud	NOUN
inlawrev-3405	1235	62	.	.	PUNCT
inlawrev-3405	1236	1	e.	e.	PROPN
inlawrev-3405	1236	2	engaging	engage	VERB
inlawrev-3405	1236	3	in	in	ADP
inlawrev-3405	1236	4	illegal	illegal	ADJ
inlawrev-3405	1236	5	activities	activity	NOUN
inlawrev-3405	1236	6	another	another	DET
inlawrev-3405	1236	7	recognized	recognize	VERB
inlawrev-3405	1236	8	badge	badge	NOUN
inlawrev-3405	1236	9	of	of	ADP
inlawrev-3405	1236	10	fraud	fraud	NOUN
inlawrev-3405	1236	11	is	be	AUX
inlawrev-3405	1236	12	a	a	DET
inlawrev-3405	1236	13	record	record	NOUN
inlawrev-3405	1236	14	of	of	ADP
inlawrev-3405	1236	15	engaging	engage	VERB
inlawrev-3405	1236	16	in	in	ADP
inlawrev-3405	1236	17	illegal	illegal	ADJ
inlawrev-3405	1236	18	activities.^	activities.^	NOUN
inlawrev-3405	1236	19	"	"	PUNCT
inlawrev-3405	1236	20	"	"	PUNCT
inlawrev-3405	1236	21	engaging	engage	VERB
inlawrev-3405	1236	22	in	in	ADP
inlawrev-3405	1236	23	illegal	illegal	ADJ
inlawrev-3405	1236	24	activities	activity	NOUN
inlawrev-3405	1236	25	"	"	PUNCT
inlawrev-3405	1236	26	presumably	presumably	ADV
inlawrev-3405	1236	27	refers	refer	VERB
inlawrev-3405	1236	28	to	to	ADP
inlawrev-3405	1236	29	illegal	illegal	ADJ
inlawrev-3405	1236	30	activities	activity	NOUN
inlawrev-3405	1236	31	230	230	NUM
inlawrev-3405	1236	32	.	.	PUNCT
inlawrev-3405	1237	1	see	see	VERB
inlawrev-3405	1237	2	lr.c	lr.c	NOUN
inlawrev-3405	1237	3	.	.	PUNCT
inlawrev-3405	1238	1	§	§	PROPN
inlawrev-3405	1238	2	446	446	NUM
inlawrev-3405	1238	3	(	(	PUNCT
inlawrev-3405	1238	4	1	1	NUM
inlawrev-3405	1238	5	999	999	NUM
inlawrev-3405	1238	6	)	)	PUNCT
inlawrev-3405	1238	7	(	(	PUNCT
inlawrev-3405	1238	8	requiring	require	VERB
inlawrev-3405	1238	9	each	each	DET
inlawrev-3405	1238	10	taxpayer	taxpayer	NOUN
inlawrev-3405	1238	11	use	use	VERB
inlawrev-3405	1238	12	methods	method	NOUN
inlawrev-3405	1238	13	ofaccounting	ofaccounte	VERB
inlawrev-3405	1238	14	to	to	PART
inlawrev-3405	1238	15	maintain	maintain	VERB
inlawrev-3405	1238	16	records	record	NOUN
inlawrev-3405	1238	17	that	that	PRON
inlawrev-3405	1238	18	clearly	clearly	ADV
inlawrev-3405	1238	19	reflect	reflect	VERB
inlawrev-3405	1238	20	income	income	NOUN
inlawrev-3405	1238	21	)	)	PUNCT
inlawrev-3405	1238	22	.	.	PUNCT
inlawrev-3405	1239	1	23	23	NUM
inlawrev-3405	1239	2	1	1	NUM
inlawrev-3405	1239	3	.	.	PUNCT
inlawrev-3405	1240	1	see	see	VERB
inlawrev-3405	1240	2	i	i	PRON
inlawrev-3405	1240	3	d.	d.	PROPN
inlawrev-3405	1240	4	(	(	PUNCT
inlawrev-3405	1240	5	specifying	specify	VERB
inlawrev-3405	1240	6	federal	federal	ADJ
inlawrev-3405	1240	7	guidelines	guideline	NOUN
inlawrev-3405	1240	8	regarding	regard	VERB
inlawrev-3405	1240	9	accounting	accounting	NOUN
inlawrev-3405	1240	10	practices	practice	NOUN
inlawrev-3405	1240	11	)	)	PUNCT
inlawrev-3405	1240	12	.	.	PUNCT
inlawrev-3405	1241	1	232	232	X
inlawrev-3405	1241	2	.	.	PUNCT
inlawrev-3405	1242	1	see	see	VERB
inlawrev-3405	1242	2	cipparone	cipparone	NOUN
inlawrev-3405	1242	3	,	,	PUNCT
inlawrev-3405	1242	4	49	49	NUM
inlawrev-3405	1242	5	t.c.m	t.c.m	NOUN
inlawrev-3405	1242	6	.	.	PUNCT
inlawrev-3405	1243	1	at	at	ADP
inlawrev-3405	1243	2	1	1	NUM
inlawrev-3405	1243	3	494	494	NUM
inlawrev-3405	1243	4	(	(	PUNCT
inlawrev-3405	1243	5	stating	state	VERB
inlawrev-3405	1243	6	that	that	SCONJ
inlawrev-3405	1243	7	cipparone	cipparone	NOUN
inlawrev-3405	1243	8	was	be	AUX
inlawrev-3405	1243	9	not	not	PART
inlawrev-3405	1243	10	present	present	ADJ
inlawrev-3405	1243	11	when	when	SCONJ
inlawrev-3405	1243	12	illegal	illegal	ADJ
inlawrev-3405	1243	13	income	income	NOUN
inlawrev-3405	1243	14	was	be	AUX
inlawrev-3405	1243	15	divided	divide	VERB
inlawrev-3405	1243	16	up	up	ADP
inlawrev-3405	1243	17	and	and	CCONJ
inlawrev-3405	1243	18	he	he	PRON
inlawrev-3405	1243	19	did	do	AUX
inlawrev-3405	1243	20	not	not	PART
inlawrev-3405	1243	21	exercise	exercise	VERB
inlawrev-3405	1243	22	control	control	NOUN
inlawrev-3405	1243	23	ofdivision	ofdivision	NOUN
inlawrev-3405	1243	24	ofincome	ofincome	ADV
inlawrev-3405	1243	25	nor	nor	CCONJ
inlawrev-3405	1243	26	did	do	AUX
inlawrev-3405	1243	27	he	he	PRON
inlawrev-3405	1243	28	see	see	VERB
inlawrev-3405	1243	29	receipts	receipt	NOUN
inlawrev-3405	1243	30	from	from	ADP
inlawrev-3405	1243	31	illegal	illegal	ADJ
inlawrev-3405	1243	32	income	income	NOUN
inlawrev-3405	1243	33	)	)	PUNCT
inlawrev-3405	1243	34	.	.	PUNCT
inlawrev-3405	1244	1	233	233	NUM
inlawrev-3405	1244	2	.	.	PUNCT
inlawrev-3405	1245	1	clearly	clearly	ADV
inlawrev-3405	1245	2	police	police	NOUN
inlawrev-3405	1245	3	officers	officer	NOUN
inlawrev-3405	1245	4	who	who	PRON
inlawrev-3405	1245	5	obtain	obtain	VERB
inlawrev-3405	1245	6	warrants	warrant	NOUN
inlawrev-3405	1245	7	not	not	PART
inlawrev-3405	1245	8	based	base	VERB
inlawrev-3405	1245	9	on	on	ADP
inlawrev-3405	1245	10	probable	probable	ADJ
inlawrev-3405	1245	11	cause	cause	NOUN
inlawrev-3405	1245	12	,	,	PUNCT
inlawrev-3405	1245	13	and	and	CCONJ
inlawrev-3405	1245	14	their	their	PRON
inlawrev-3405	1245	15	supervisors	supervisor	NOUN
inlawrev-3405	1245	16	who	who	PRON
inlawrev-3405	1245	17	know	know	VERB
inlawrev-3405	1245	18	,	,	PUNCT
inlawrev-3405	1245	19	or	or	CCONJ
inlawrev-3405	1245	20	should	should	AUX
inlawrev-3405	1245	21	have	have	AUX
inlawrev-3405	1245	22	known	know	VERB
inlawrev-3405	1245	23	,	,	PUNCT
inlawrev-3405	1245	24	of	of	ADP
inlawrev-3405	1245	25	these	these	DET
inlawrev-3405	1245	26	acts	act	NOUN
inlawrev-3405	1245	27	,	,	PUNCT
inlawrev-3405	1245	28	and	and	CCONJ
inlawrev-3405	1245	29	acquiesced	acquiesce	VERB
inlawrev-3405	1245	30	in	in	ADP
inlawrev-3405	1245	31	them	they	PRON
inlawrev-3405	1245	32	have	have	AUX
inlawrev-3405	1245	33	committed	commit	VERB
inlawrev-3405	1245	34	crimes	crime	NOUN
inlawrev-3405	1245	35	,	,	PUNCT
inlawrev-3405	1245	36	even	even	ADV
inlawrev-3405	1245	37	if	if	SCONJ
inlawrev-3405	1245	38	all	all	PRON
inlawrev-3405	1245	39	of	of	ADP
inlawrev-3405	1245	40	the	the	DET
inlawrev-3405	1245	41	suspects	suspect	NOUN
inlawrev-3405	1245	42	were	be	AUX
inlawrev-3405	1245	43	in	in	ADP
inlawrev-3405	1245	44	fact	fact	NOUN
inlawrev-3405	1245	45	guilty	guilty	ADJ
inlawrev-3405	1245	46	.	.	PUNCT
inlawrev-3405	1246	1	see	see	VERB
inlawrev-3405	1246	2	,	,	PUNCT
inlawrev-3405	1246	3	e.g.	e.g.	ADV
inlawrev-3405	1246	4	,	,	PUNCT
inlawrev-3405	1246	5	rodriquez	rodriquez	PROPN
inlawrev-3405	1246	6	v.	v.	PROPN
inlawrev-3405	1246	7	furtado	furtado	PROPN
inlawrev-3405	1246	8	,	,	PUNCT
inlawrev-3405	1246	9	950	950	NUM
inlawrev-3405	1246	10	f.2d	f.2d	NOUN
inlawrev-3405	1246	11	805	805	NUM
inlawrev-3405	1246	12	,	,	PUNCT
inlawrev-3405	1246	13	813	813	NUM
inlawrev-3405	1246	14	(	(	PUNCT
inlawrev-3405	1246	15	1st	1st	ADJ
inlawrev-3405	1246	16	cir	cir	NOUN
inlawrev-3405	1246	17	.	.	PROPN
inlawrev-3405	1246	18	1991	1991	NUM
inlawrev-3405	1246	19	)	)	PUNCT
inlawrev-3405	1247	1	(	(	PUNCT
inlawrev-3405	1247	2	illustrating	illustrate	VERB
inlawrev-3405	1247	3	situation	situation	NOUN
inlawrev-3405	1247	4	in	in	ADP
inlawrev-3405	1247	5	which	which	PRON
inlawrev-3405	1247	6	claim	claim	NOUN
inlawrev-3405	1247	7	was	be	AUX
inlawrev-3405	1247	8	brought	bring	VERB
inlawrev-3405	1247	9	against	against	ADP
inlawrev-3405	1247	10	supervising	supervise	VERB
inlawrev-3405	1247	11	officer	officer	NOUN
inlawrev-3405	1247	12	and	and	CCONJ
inlawrev-3405	1247	13	city	city	NOUN
inlawrev-3405	1247	14	for	for	ADP
inlawrev-3405	1247	15	failing	fail	VERB
inlawrev-3405	1247	16	to	to	PART
inlawrev-3405	1247	17	supervise	supervise	VERB
inlawrev-3405	1247	18	adequately	adequately	ADV
inlawrev-3405	1247	19	detectives	detective	NOUN
inlawrev-3405	1247	20	in	in	ADP
inlawrev-3405	1247	21	obtaining	obtain	VERB
inlawrev-3405	1247	22	search	search	NOUN
inlawrev-3405	1247	23	warrants	warrant	NOUN
inlawrev-3405	1247	24	)	)	PUNCT
inlawrev-3405	1247	25	.	.	PUNCT
inlawrev-3405	1248	1	see	see	VERB
inlawrev-3405	1248	2	also	also	ADV
inlawrev-3405	1248	3	myron	myron	PROPN
inlawrev-3405	1248	4	w.	w.	PROPN
inlawrev-3405	1248	5	orfield	orfield	PROPN
inlawrev-3405	1248	6	,	,	PUNCT
inlawrev-3405	1248	7	jr	jr	PROPN
inlawrev-3405	1248	8	.	.	PROPN
inlawrev-3405	1248	9	,	,	PUNCT
inlawrev-3405	1248	10	deterrence	deterrence	NOUN
inlawrev-3405	1248	11	,	,	PUNCT
inlawrev-3405	1248	12	perjury	perjury	NOUN
inlawrev-3405	1248	13	,	,	PUNCT
inlawrev-3405	1248	14	and	and	CCONJ
inlawrev-3405	1248	15	the	the	DET
inlawrev-3405	1248	16	heater	heater	NOUN
inlawrev-3405	1248	17	factor	factor	NOUN
inlawrev-3405	1248	18	:	:	PUNCT
inlawrev-3405	1248	19	an	an	DET
inlawrev-3405	1248	20	exclusionary	exclusionary	ADJ
inlawrev-3405	1248	21	rule	rule	NOUN
inlawrev-3405	1248	22	in	in	ADP
inlawrev-3405	1248	23	the	the	DET
inlawrev-3405	1248	24	chicago	chicago	PROPN
inlawrev-3405	1248	25	criminal	criminal	ADJ
inlawrev-3405	1248	26	courts	court	NOUN
inlawrev-3405	1248	27	,	,	PUNCT
inlawrev-3405	1248	28	63	63	NUM
inlawrev-3405	1248	29	u.	u.	PROPN
inlawrev-3405	1248	30	colo	colo	PROPN
inlawrev-3405	1248	31	.	.	PUNCT
inlawrev-3405	1249	1	l.	l.	PROPN
inlawrev-3405	1249	2	rev	rev	PROPN
inlawrev-3405	1249	3	.	.	PROPN
inlawrev-3405	1249	4	75	75	NUM
inlawrev-3405	1249	5	,	,	PUNCT
inlawrev-3405	1249	6	82	82	NUM
inlawrev-3405	1249	7	-	-	SYM
inlawrev-3405	1249	8	83	83	NUM
inlawrev-3405	1249	9	(	(	PUNCT
inlawrev-3405	1249	10	1992	1992	NUM
inlawrev-3405	1249	11	)	)	PUNCT
inlawrev-3405	1249	12	(	(	PUNCT
inlawrev-3405	1249	13	citing	cite	VERB
inlawrev-3405	1249	14	study	study	NOUN
inlawrev-3405	1249	15	indicating	indicate	VERB
inlawrev-3405	1249	16	that	that	SCONJ
inlawrev-3405	1249	17	police	police	NOUN
inlawrev-3405	1249	18	dishonesty	dishonesty	NOUN
inlawrev-3405	1249	19	does	do	AUX
inlawrev-3405	1249	20	occur	occur	VERB
inlawrev-3405	1249	21	in	in	ADP
inlawrev-3405	1249	22	investigative	investigative	ADJ
inlawrev-3405	1249	23	process	process	NOUN
inlawrev-3405	1249	24	due	due	ADP
inlawrev-3405	1249	25	to	to	ADP
inlawrev-3405	1249	26	police	police	NOUN
inlawrev-3405	1249	27	creating	create	VERB
inlawrev-3405	1249	28	artificial	artificial	ADJ
inlawrev-3405	1249	29	probable	probable	ADJ
inlawrev-3405	1249	30	cause	cause	NOUN
inlawrev-3405	1249	31	)	)	PUNCT
inlawrev-3405	1249	32	.	.	PUNCT
inlawrev-3405	1250	1	one	one	PRON
inlawrev-3405	1250	2	can	can	AUX
inlawrev-3405	1250	3	argue	argue	VERB
inlawrev-3405	1250	4	,	,	PUNCT
inlawrev-3405	1250	5	though	though	ADV
inlawrev-3405	1250	6	,	,	PUNCT
inlawrev-3405	1250	7	that	that	SCONJ
inlawrev-3405	1250	8	these	these	DET
inlawrev-3405	1250	9	types	type	NOUN
inlawrev-3405	1250	10	of	of	ADP
inlawrev-3405	1250	11	non	non	ADJ
inlawrev-3405	1250	12	-	-	ADJ
inlawrev-3405	1250	13	monetary	monetary	ADJ
inlawrev-3405	1250	14	crimes	crime	NOUN
inlawrev-3405	1250	15	are	be	AUX
inlawrev-3405	1250	16	not	not	PART
inlawrev-3405	1250	17	indicative	indicative	ADJ
inlawrev-3405	1250	18	of	of	ADP
inlawrev-3405	1250	19	a	a	DET
inlawrev-3405	1250	20	tendency	tendency	NOUN
inlawrev-3405	1250	21	to	to	PART
inlawrev-3405	1250	22	commit	commit	VERB
inlawrev-3405	1250	23	monetary	monetary	ADJ
inlawrev-3405	1250	24	crimes	crime	NOUN
inlawrev-3405	1250	25	.	.	PUNCT
inlawrev-3405	1251	1	2000	2000	NUM
inlawrev-3405	1251	2	]	]	PUNCT
inlawrev-3405	1251	3	critique	critique	NOUN
inlawrev-3405	1251	4	of	of	ADP
inlawrev-3405	1251	5	the	the	DET
inlawrev-3405	1251	6	irs	irs	PROPN
inlawrev-3405	1251	7	561	561	NUM
inlawrev-3405	1251	8	different	different	ADJ
inlawrev-3405	1251	9	from	from	ADP
inlawrev-3405	1251	10	the	the	DET
inlawrev-3405	1251	11	conspiracy	conspiracy	NOUN
inlawrev-3405	1251	12	in	in	ADP
inlawrev-3405	1251	13	question	question	NOUN
inlawrev-3405	1251	14	;	;	PUNCT
inlawrev-3405	1251	15	otherwise	otherwise	ADV
inlawrev-3405	1251	16	,	,	PUNCT
inlawrev-3405	1251	17	the	the	DET
inlawrev-3405	1251	18	same	same	ADJ
inlawrev-3405	1251	19	acts	act	NOUN
inlawrev-3405	1251	20	would	would	AUX
inlawrev-3405	1251	21	be	be	AUX
inlawrev-3405	1251	22	counted	count	VERB
inlawrev-3405	1251	23	twice.^^	twice.^^	NUM
inlawrev-3405	1251	24	"	"	PUNCT
inlawrev-3405	1251	25	*	*	PUNCT
inlawrev-3405	1251	26	thus	thus	ADV
inlawrev-3405	1251	27	,	,	PUNCT
inlawrev-3405	1251	28	rico	rico	PROPN
inlawrev-3405	1251	29	convictions	conviction	NOUN
inlawrev-3405	1251	30	based	base	VERB
inlawrev-3405	1251	31	on	on	ADP
inlawrev-3405	1251	32	predicate	predicate	NOUN
inlawrev-3405	1251	33	acts	act	NOUN
inlawrev-3405	1251	34	which	which	PRON
inlawrev-3405	1251	35	do	do	AUX
inlawrev-3405	1251	36	not	not	PART
inlawrev-3405	1251	37	require	require	VERB
inlawrev-3405	1251	38	the	the	DET
inlawrev-3405	1251	39	receipt	receipt	NOUN
inlawrev-3405	1251	40	ofmoney	ofmoney	NOUN
inlawrev-3405	1251	41	or	or	CCONJ
inlawrev-3405	1251	42	property	property	NOUN
inlawrev-3405	1251	43	can	can	AUX
inlawrev-3405	1251	44	be	be	AUX
inlawrev-3405	1251	45	used	use	VERB
inlawrev-3405	1251	46	against	against	ADP
inlawrev-3405	1251	47	the	the	DET
inlawrev-3405	1251	48	taxpayer	taxpayer	NOUN
inlawrev-3405	1251	49	as	as	SCONJ
inlawrev-3405	1251	50	ifthe	ifthe	NOUN
inlawrev-3405	1251	51	predicate	predicate	NOUN
inlawrev-3405	1251	52	acts	act	NOUN
inlawrev-3405	1251	53	did	do	AUX
inlawrev-3405	1251	54	require	require	VERB
inlawrev-3405	1251	55	such	such	ADJ
inlawrev-3405	1251	56	receipt.^^^	receipt.^^^	PROPN
inlawrev-3405	1251	57	f.	f.	PROPN
inlawrev-3405	1251	58	attempting	attempt	VERB
inlawrev-3405	1251	59	to	to	PART
inlawrev-3405	1251	60	conceal	conceal	VERB
inlawrev-3405	1251	61	illegal	illegal	ADJ
inlawrev-3405	1251	62	activity	activity	NOUN
inlawrev-3405	1251	63	a	a	DET
inlawrev-3405	1251	64	person	person	NOUN
inlawrev-3405	1251	65	may	may	AUX
inlawrev-3405	1251	66	participate	participate	VERB
inlawrev-3405	1251	67	in	in	ADP
inlawrev-3405	1251	68	a	a	DET
inlawrev-3405	1251	69	conspiracy	conspiracy	NOUN
inlawrev-3405	1251	70	of	of	ADP
inlawrev-3405	1251	71	silence	silence	NOUN
inlawrev-3405	1251	72	without	without	ADP
inlawrev-3405	1251	73	profiting	profit	VERB
inlawrev-3405	1251	74	from	from	ADP
inlawrev-3405	1251	75	the	the	DET
inlawrev-3405	1251	76	underlying	underlie	VERB
inlawrev-3405	1251	77	conspiracy.^^^	conspiracy.^^^	PROPN
inlawrev-3405	1251	78	one	one	NOUN
inlawrev-3405	1251	79	who	who	PRON
inlawrev-3405	1251	80	knew	know	VERB
inlawrev-3405	1251	81	,	,	PUNCT
inlawrev-3405	1251	82	or	or	CCONJ
inlawrev-3405	1251	83	should	should	AUX
inlawrev-3405	1251	84	have	have	AUX
inlawrev-3405	1251	85	known	know	VERB
inlawrev-3405	1251	86	,	,	PUNCT
inlawrev-3405	1251	87	of	of	ADP
inlawrev-3405	1251	88	the	the	DET
inlawrev-3405	1251	89	existence	existence	NOUN
inlawrev-3405	1251	90	of	of	ADP
inlawrev-3405	1251	91	the	the	DET
inlawrev-3405	1251	92	illegal	illegal	ADJ
inlawrev-3405	1251	93	acts	act	NOUN
inlawrev-3405	1251	94	of	of	ADP
inlawrev-3405	1251	95	others	other	NOUN
inlawrev-3405	1251	96	may	may	AUX
inlawrev-3405	1251	97	well	well	ADV
inlawrev-3405	1251	98	participate	participate	VERB
inlawrev-3405	1251	99	in	in	ADP
inlawrev-3405	1251	100	the	the	DET
inlawrev-3405	1251	101	conspiracy	conspiracy	NOUN
inlawrev-3405	1251	102	through	through	ADP
inlawrev-3405	1251	103	his	his	PRON
inlawrev-3405	1251	104	silence	silence	NOUN
inlawrev-3405	1251	105	in	in	ADP
inlawrev-3405	1251	106	helping	help	VERB
inlawrev-3405	1251	107	to	to	PART
inlawrev-3405	1251	108	conceal	conceal	VERB
inlawrev-3405	1251	109	the	the	DET
inlawrev-3405	1251	110	underlying	underlie	VERB
inlawrev-3405	1251	111	conspiracy	conspiracy	NOUN
inlawrev-3405	1251	112	from	from	ADP
inlawrev-3405	1251	113	the	the	DET
inlawrev-3405	1251	114	authorities.^^^	authorities.^^^	PROPN
inlawrev-3405	1251	115	such	such	DET
inlawrev-3405	1251	116	a	a	DET
inlawrev-3405	1251	117	conspirator	conspirator	NOUN
inlawrev-3405	1251	118	does	do	AUX
inlawrev-3405	1251	119	not	not	PART
inlawrev-3405	1251	120	necessarily	necessarily	ADV
inlawrev-3405	1251	121	profit	profit	VERB
inlawrev-3405	1251	122	in	in	ADP
inlawrev-3405	1251	123	monetary	monetary	ADJ
inlawrev-3405	1251	124	terms	term	NOUN
inlawrev-3405	1251	125	from	from	ADP
inlawrev-3405	1251	126	the	the	DET
inlawrev-3405	1251	127	underlying	underlie	VERB
inlawrev-3405	1251	128	conspiracy	conspiracy	NOUN
inlawrev-3405	1251	129	;	;	PUNCT
inlawrev-3405	1251	130	thus	thus	ADV
inlawrev-3405	1251	131	,	,	PUNCT
inlawrev-3405	1251	132	the	the	DET
inlawrev-3405	1251	133	application	application	NOUN
inlawrev-3405	1251	134	ofthis	ofthis	ADJ
inlawrev-3405	1251	135	badge	badge	NOUN
inlawrev-3405	1251	136	offraud	offraud	NOUN
inlawrev-3405	1251	137	may	may	AUX
inlawrev-3405	1251	138	234	234	NUM
inlawrev-3405	1251	139	.	.	PUNCT
inlawrev-3405	1252	1	see	see	VERB
inlawrev-3405	1252	2	sundel	sundel	NOUN
inlawrev-3405	1252	3	v.	v.	PROPN
inlawrev-3405	1252	4	commissioner	commissioner	PROPN
inlawrev-3405	1252	5	,	,	PUNCT
inlawrev-3405	1252	6	75	75	NUM
inlawrev-3405	1252	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1252	8	.	.	PUNCT
inlawrev-3405	1253	1	(	(	PUNCT
inlawrev-3405	1253	2	cch	cch	PROPN
inlawrev-3405	1253	3	)	)	PUNCT
inlawrev-3405	1253	4	1853	1853	NUM
inlawrev-3405	1253	5	,	,	PUNCT
inlawrev-3405	1253	6	1860	1860	NUM
inlawrev-3405	1253	7	(	(	PUNCT
inlawrev-3405	1253	8	1998	1998	NUM
inlawrev-3405	1253	9	)	)	PUNCT
inlawrev-3405	1253	10	(	(	PUNCT
inlawrev-3405	1253	11	badges	badge	VERB
inlawrev-3405	1253	12	offraud	offraud	VERB
inlawrev-3405	1253	13	in	in	ADP
inlawrev-3405	1253	14	connection	connection	NOUN
inlawrev-3405	1253	15	with	with	ADP
inlawrev-3405	1253	16	taxpayer	taxpayer	NOUN
inlawrev-3405	1253	17	's	's	PART
inlawrev-3405	1253	18	unreported	unreported	ADJ
inlawrev-3405	1253	19	income	income	NOUN
inlawrev-3405	1253	20	from	from	ADP
inlawrev-3405	1253	21	drug	drug	NOUN
inlawrev-3405	1253	22	smuggling	smuggling	NOUN
inlawrev-3405	1253	23	;	;	PUNCT
inlawrev-3405	1253	24	to	to	PART
inlawrev-3405	1253	25	constitute	constitute	VERB
inlawrev-3405	1253	26	willful	willful	ADJ
inlawrev-3405	1253	27	fraud	fraud	NOUN
inlawrev-3405	1253	28	motive	motive	NOUN
inlawrev-3405	1253	29	for	for	ADP
inlawrev-3405	1253	30	failure	failure	NOUN
inlawrev-3405	1253	31	to	to	PART
inlawrev-3405	1253	32	report	report	VERB
inlawrev-3405	1253	33	as	as	SCONJ
inlawrev-3405	1253	34	income	income	NOUN
inlawrev-3405	1253	35	need	need	AUX
inlawrev-3405	1253	36	not	not	PART
inlawrev-3405	1253	37	be	be	AUX
inlawrev-3405	1253	38	primary	primary	ADJ
inlawrev-3405	1253	39	motive	motive	NOUN
inlawrev-3405	1253	40	)	)	PUNCT
inlawrev-3405	1253	41	.	.	PUNCT
inlawrev-3405	1254	1	235	235	NUM
inlawrev-3405	1254	2	.	.	PUNCT
inlawrev-3405	1255	1	see	see	VERB
inlawrev-3405	1255	2	,	,	PUNCT
inlawrev-3405	1255	3	e.g.	e.g.	ADV
inlawrev-3405	1255	4	,	,	PUNCT
inlawrev-3405	1255	5	ryan	ryan	PROPN
inlawrev-3405	1255	6	v.	v.	PROPN
inlawrev-3405	1255	7	commissioner	commissioner	PROPN
inlawrev-3405	1255	8	,	,	PUNCT
inlawrev-3405	1255	9	75	75	NUM
inlawrev-3405	1255	10	t.c.m	t.c.m	NOUN
inlawrev-3405	1255	11	.	.	PUNCT
inlawrev-3405	1256	1	(	(	PUNCT
inlawrev-3405	1256	2	cch	cch	NOUN
inlawrev-3405	1256	3	)	)	PUNCT
inlawrev-3405	1256	4	1778	1778	NUM
inlawrev-3405	1256	5	,	,	PUNCT
inlawrev-3405	1256	6	1798	1798	NUM
inlawrev-3405	1256	7	(	(	PUNCT
inlawrev-3405	1256	8	1998	1998	NUM
inlawrev-3405	1256	9	)	)	PUNCT
inlawrev-3405	1256	10	(	(	PUNCT
inlawrev-3405	1256	11	stating	state	VERB
inlawrev-3405	1256	12	that	that	SCONJ
inlawrev-3405	1256	13	although	although	SCONJ
inlawrev-3405	1256	14	crimes	crime	NOUN
inlawrev-3405	1256	15	such	such	ADJ
inlawrev-3405	1256	16	as	as	ADP
inlawrev-3405	1256	17	conspiracy	conspiracy	NOUN
inlawrev-3405	1256	18	,	,	PUNCT
inlawrev-3405	1256	19	aiding	aid	VERB
inlawrev-3405	1256	20	and	and	CCONJ
inlawrev-3405	1256	21	abetting	abet	VERB
inlawrev-3405	1256	22	bribery	bribery	NOUN
inlawrev-3405	1256	23	,	,	PUNCT
inlawrev-3405	1256	24	and	and	CCONJ
inlawrev-3405	1256	25	aiding	aid	VERB
inlawrev-3405	1256	26	and	and	CCONJ
inlawrev-3405	1256	27	abetting	abet	VERB
inlawrev-3405	1256	28	robbery	robbery	NOUN
inlawrev-3405	1256	29	do	do	AUX
inlawrev-3405	1256	30	not	not	PART
inlawrev-3405	1256	31	necessarily	necessarily	ADV
inlawrev-3405	1256	32	involve	involve	VERB
inlawrev-3405	1256	33	receipt	receipt	NOUN
inlawrev-3405	1256	34	of	of	ADP
inlawrev-3405	1256	35	money	money	NOUN
inlawrev-3405	1256	36	;	;	PUNCT
inlawrev-3405	1256	37	the	the	DET
inlawrev-3405	1256	38	court	court	NOUN
inlawrev-3405	1256	39	found	find	VERB
inlawrev-3405	1256	40	that	that	SCONJ
inlawrev-3405	1256	41	these	these	DET
inlawrev-3405	1256	42	convictions	conviction	NOUN
inlawrev-3405	1256	43	can	can	AUX
inlawrev-3405	1256	44	be	be	AUX
inlawrev-3405	1256	45	considered	consider	VERB
inlawrev-3405	1256	46	as	as	ADP
inlawrev-3405	1256	47	factors	factor	NOUN
inlawrev-3405	1256	48	in	in	ADP
inlawrev-3405	1256	49	determining	determine	VERB
inlawrev-3405	1256	50	fraud	fraud	NOUN
inlawrev-3405	1256	51	on	on	ADP
inlawrev-3405	1256	52	all	all	PRON
inlawrev-3405	1256	53	of	of	ADP
inlawrev-3405	1256	54	the	the	DET
inlawrev-3405	1256	55	facts	fact	NOUN
inlawrev-3405	1256	56	)	)	PUNCT
inlawrev-3405	1256	57	.	.	PUNCT
inlawrev-3405	1257	1	236	236	NUM
inlawrev-3405	1257	2	.	.	PUNCT
inlawrev-3405	1257	3	see	see	VERB
inlawrev-3405	1257	4	vasquez	vasquez	PROPN
inlawrev-3405	1257	5	v.	v.	PROPN
inlawrev-3405	1257	6	hernandez	hernandez	PROPN
inlawrev-3405	1257	7	,	,	PUNCT
inlawrev-3405	1257	8	60	60	NUM
inlawrev-3405	1257	9	f.3d	f.3d	NUM
inlawrev-3405	1257	10	325	325	NUM
inlawrev-3405	1257	11	,	,	PUNCT
inlawrev-3405	1257	12	327	327	NUM
inlawrev-3405	1257	13	-	-	SYM
inlawrev-3405	1257	14	28	28	NUM
inlawrev-3405	1257	15	(	(	PUNCT
inlawrev-3405	1257	16	7th	7th	ADJ
inlawrev-3405	1257	17	cir	cir	NOUN
inlawrev-3405	1257	18	.	.	PROPN
inlawrev-3405	1257	19	1995	1995	NUM
inlawrev-3405	1257	20	)	)	PUNCT
inlawrev-3405	1258	1	(	(	PUNCT
inlawrev-3405	1258	2	assessing	assess	VERB
inlawrev-3405	1258	3	effect	effect	NOUN
inlawrev-3405	1258	4	of	of	ADP
inlawrev-3405	1258	5	defendant	defendant	NOUN
inlawrev-3405	1258	6	police	police	NOUN
inlawrev-3405	1258	7	officers	officer	NOUN
inlawrev-3405	1258	8	'	'	PART
inlawrev-3405	1258	9	conspiracy	conspiracy	NOUN
inlawrev-3405	1258	10	of	of	ADP
inlawrev-3405	1258	11	silence	silence	NOUN
inlawrev-3405	1258	12	on	on	ADP
inlawrev-3405	1258	13	plaintiffs	plaintiff	NOUN
inlawrev-3405	1258	14	right	right	ADJ
inlawrev-3405	1258	15	to	to	ADP
inlawrev-3405	1258	16	judicial	judicial	ADJ
inlawrev-3405	1258	17	relief	relief	NOUN
inlawrev-3405	1258	18	)	)	PUNCT
inlawrev-3405	1258	19	.	.	PUNCT
inlawrev-3405	1259	1	the	the	DET
inlawrev-3405	1259	2	plaintiff	plaintiff	NOUN
inlawrev-3405	1259	3	,	,	PUNCT
inlawrev-3405	1259	4	while	while	SCONJ
inlawrev-3405	1259	5	in	in	ADP
inlawrev-3405	1259	6	her	her	PRON
inlawrev-3405	1259	7	home	home	NOUN
inlawrev-3405	1259	8	,	,	PUNCT
inlawrev-3405	1259	9	was	be	AUX
inlawrev-3405	1259	10	shot	shoot	VERB
inlawrev-3405	1259	11	in	in	ADP
inlawrev-3405	1259	12	the	the	DET
inlawrev-3405	1259	13	ear	ear	NOUN
inlawrev-3405	1259	14	by	by	ADP
inlawrev-3405	1259	15	a	a	DET
inlawrev-3405	1259	16	stray	stray	ADJ
inlawrev-3405	1259	17	bullet	bullet	NOUN
inlawrev-3405	1259	18	from	from	ADP
inlawrev-3405	1259	19	an	an	DET
inlawrev-3405	1259	20	off	off	ADP
inlawrev-3405	1259	21	-	-	PUNCT
inlawrev-3405	1259	22	duty	duty	NOUN
inlawrev-3405	1259	23	officer	officer	NOUN
inlawrev-3405	1259	24	's	's	PART
inlawrev-3405	1259	25	gun	gun	NOUN
inlawrev-3405	1259	26	.	.	PUNCT
inlawrev-3405	1260	1	see	see	VERB
inlawrev-3405	1260	2	i	i	PRON
inlawrev-3405	1260	3	d.	d.	PROPN
inlawrev-3405	1260	4	at	at	ADP
inlawrev-3405	1260	5	326	326	NUM
inlawrev-3405	1260	6	(	(	PUNCT
inlawrev-3405	1260	7	stating	state	VERB
inlawrev-3405	1260	8	that	that	SCONJ
inlawrev-3405	1260	9	off	off	ADP
inlawrev-3405	1260	10	-	-	PUNCT
inlawrev-3405	1260	11	duty	duty	NOUN
inlawrev-3405	1260	12	officers	officer	NOUN
inlawrev-3405	1260	13	had	have	AUX
inlawrev-3405	1260	14	been	be	AUX
inlawrev-3405	1260	15	charged	charge	VERB
inlawrev-3405	1260	16	with	with	ADP
inlawrev-3405	1260	17	violating	violate	VERB
inlawrev-3405	1260	18	cicero	cicero	PROPN
inlawrev-3405	1260	19	code	code	NOUN
inlawrev-3405	1260	20	of	of	ADP
inlawrev-3405	1260	21	ordinances	ordinance	NOUN
inlawrev-3405	1260	22	by	by	ADP
inlawrev-3405	1260	23	using	use	VERB
inlawrev-3405	1260	24	and	and	CCONJ
inlawrev-3405	1260	25	carrying	carry	VERB
inlawrev-3405	1260	26	firearms	firearm	NOUN
inlawrev-3405	1260	27	while	while	SCONJ
inlawrev-3405	1260	28	off	off	ADP
inlawrev-3405	1260	29	-	-	PUNCT
inlawrev-3405	1260	30	duty	duty	NOUN
inlawrev-3405	1260	31	)	)	PUNCT
inlawrev-3405	1260	32	.	.	PUNCT
inlawrev-3405	1261	1	the	the	DET
inlawrev-3405	1261	2	plaintiff	plaintiff	NOUN
inlawrev-3405	1261	3	alleged	allege	VERB
inlawrev-3405	1261	4	that	that	SCONJ
inlawrev-3405	1261	5	there	there	PRON
inlawrev-3405	1261	6	was	be	VERB
inlawrev-3405	1261	7	a	a	DET
inlawrev-3405	1261	8	conspiracy	conspiracy	NOUN
inlawrev-3405	1261	9	of	of	ADP
inlawrev-3405	1261	10	silence	silence	NOUN
inlawrev-3405	1261	11	because	because	SCONJ
inlawrev-3405	1261	12	another	another	DET
inlawrev-3405	1261	13	officer	officer	NOUN
inlawrev-3405	1261	14	,	,	PUNCT
inlawrev-3405	1261	15	who	who	PRON
inlawrev-3405	1261	16	was	be	AUX
inlawrev-3405	1261	17	not	not	PART
inlawrev-3405	1261	18	involved	involve	VERB
inlawrev-3405	1261	19	in	in	ADP
inlawrev-3405	1261	20	the	the	DET
inlawrev-3405	1261	21	actual	actual	ADJ
inlawrev-3405	1261	22	shooting	shooting	NOUN
inlawrev-3405	1261	23	,	,	PUNCT
inlawrev-3405	1261	24	failed	fail	VERB
inlawrev-3405	1261	25	to	to	PART
inlawrev-3405	1261	26	submit	submit	VERB
inlawrev-3405	1261	27	the	the	DET
inlawrev-3405	1261	28	bullet	bullet	NOUN
inlawrev-3405	1261	29	to	to	ADP
inlawrev-3405	1261	30	the	the	DET
inlawrev-3405	1261	31	property	property	NOUN
inlawrev-3405	1261	32	clerk	clerk	NOUN
inlawrev-3405	1261	33	.	.	PUNCT
inlawrev-3405	1262	1	see	see	VERB
inlawrev-3405	1262	2	i	i	PRON
inlawrev-3405	1262	3	d.	d.	PROPN
inlawrev-3405	1262	4	at	at	ADP
inlawrev-3405	1262	5	328	328	NUM
inlawrev-3405	1262	6	(	(	PUNCT
inlawrev-3405	1262	7	illustrating	illustrate	VERB
inlawrev-3405	1262	8	situation	situation	NOUN
inlawrev-3405	1262	9	in	in	ADP
inlawrev-3405	1262	10	which	which	PRON
inlawrev-3405	1262	11	person	person	NOUN
inlawrev-3405	1262	12	may	may	AUX
inlawrev-3405	1262	13	be	be	AUX
inlawrev-3405	1262	14	part	part	NOUN
inlawrev-3405	1262	15	of	of	ADP
inlawrev-3405	1262	16	conspiracy	conspiracy	NOUN
inlawrev-3405	1262	17	by	by	ADP
inlawrev-3405	1262	18	helping	help	VERB
inlawrev-3405	1262	19	to	to	PART
inlawrev-3405	1262	20	conceal	conceal	VERB
inlawrev-3405	1262	21	it	it	PRON
inlawrev-3405	1262	22	without	without	ADP
inlawrev-3405	1262	23	actually	actually	ADV
inlawrev-3405	1262	24	profiting	profit	VERB
inlawrev-3405	1262	25	in	in	ADP
inlawrev-3405	1262	26	monetary	monetary	ADJ
inlawrev-3405	1262	27	terms	term	NOUN
inlawrev-3405	1262	28	from	from	ADP
inlawrev-3405	1262	29	that	that	DET
inlawrev-3405	1262	30	conspiracy	conspiracy	NOUN
inlawrev-3405	1262	31	)	)	PUNCT
inlawrev-3405	1262	32	.	.	PUNCT
inlawrev-3405	1263	1	the	the	DET
inlawrev-3405	1263	2	lower	low	ADJ
inlawrev-3405	1263	3	court	court	NOUN
inlawrev-3405	1263	4	held	hold	VERB
inlawrev-3405	1263	5	that	that	SCONJ
inlawrev-3405	1263	6	there	there	PRON
inlawrev-3405	1263	7	was	be	VERB
inlawrev-3405	1263	8	sufficient	sufficient	ADJ
inlawrev-3405	1263	9	information	information	NOUN
inlawrev-3405	1263	10	to	to	PART
inlawrev-3405	1263	11	find	find	VERB
inlawrev-3405	1263	12	a	a	DET
inlawrev-3405	1263	13	conspiracy	conspiracy	NOUN
inlawrev-3405	1263	14	of	of	ADP
inlawrev-3405	1263	15	silence	silence	NOUN
inlawrev-3405	1263	16	,	,	PUNCT
inlawrev-3405	1263	17	and	and	CCONJ
inlawrev-3405	1263	18	this	this	DET
inlawrev-3405	1263	19	ruling	ruling	NOUN
inlawrev-3405	1263	20	was	be	AUX
inlawrev-3405	1263	21	affirmed	affirm	VERB
inlawrev-3405	1263	22	by	by	ADP
inlawrev-3405	1263	23	the	the	DET
inlawrev-3405	1263	24	seventh	seventh	ADJ
inlawrev-3405	1263	25	circuit	circuit	NOUN
inlawrev-3405	1263	26	.	.	PUNCT
inlawrev-3405	1264	1	see	see	VERB
inlawrev-3405	1264	2	vasquez	vasquez	PROPN
inlawrev-3405	1264	3	v.	v.	PROPN
inlawrev-3405	1264	4	hernandez	hernandez	PROPN
inlawrev-3405	1264	5	,	,	PUNCT
inlawrev-3405	1264	6	no	no	INTJ
inlawrev-3405	1264	7	.	.	NOUN
inlawrev-3405	1264	8	91	91	NUM
inlawrev-3405	1264	9	c	c	NOUN
inlawrev-3405	1264	10	4088	4088	NUM
inlawrev-3405	1264	11	,	,	PUNCT
inlawrev-3405	1264	12	1994	1994	NUM
inlawrev-3405	1264	13	wl	wl	NOUN
inlawrev-3405	1264	14	201092	201092	NUM
inlawrev-3405	1264	15	,	,	PUNCT
inlawrev-3405	1264	16	at	at	ADP
inlawrev-3405	1264	17	1	1	NUM
inlawrev-3405	1264	18	1	1	NUM
inlawrev-3405	1264	19	(	(	PUNCT
inlawrev-3405	1264	20	n.d	n.d	PROPN
inlawrev-3405	1264	21	.	.	PROPN
inlawrev-3405	1264	22	111	111	NUM
inlawrev-3405	1264	23	.	.	PUNCT
inlawrev-3405	1265	1	may	may	AUX
inlawrev-3405	1265	2	18	18	NUM
inlawrev-3405	1265	3	,	,	PUNCT
inlawrev-3405	1265	4	1994	1994	NUM
inlawrev-3405	1265	5	)	)	PUNCT
inlawrev-3405	1265	6	,	,	PUNCT
inlawrev-3405	1265	7	aff'd	aff'd	NOUN
inlawrev-3405	1265	8	,	,	PUNCT
inlawrev-3405	1265	9	60	60	NUM
inlawrev-3405	1265	10	f.3d	f.3d	NUM
inlawrev-3405	1265	11	325	325	NUM
inlawrev-3405	1265	12	,	,	PUNCT
inlawrev-3405	1265	13	329	329	NUM
inlawrev-3405	1265	14	(	(	PUNCT
inlawrev-3405	1265	15	7th	7th	ADJ
inlawrev-3405	1265	16	cir	cir	NOUN
inlawrev-3405	1265	17	.	.	PROPN
inlawrev-3405	1265	18	1995	1995	NUM
inlawrev-3405	1265	19	)	)	PUNCT
inlawrev-3405	1266	1	(	(	PUNCT
inlawrev-3405	1266	2	civil	civil	ADJ
inlawrev-3405	1266	3	rights	right	NOUN
inlawrev-3405	1266	4	action	action	NOUN
inlawrev-3405	1266	5	under	under	ADP
inlawrev-3405	1266	6	42	42	NUM
inlawrev-3405	1266	7	u.s.c	u.s.c	ADJ
inlawrev-3405	1266	8	.	.	PUNCT
inlawrev-3405	1267	1	§	§	PROPN
inlawrev-3405	1267	2	1983	1983	NUM
inlawrev-3405	1267	3	acknowledging	acknowledge	VERB
inlawrev-3405	1267	4	"	"	PUNCT
inlawrev-3405	1267	5	deplorable	deplorable	ADJ
inlawrev-3405	1267	6	nature	nature	NOUN
inlawrev-3405	1267	7	"	"	PUNCT
inlawrev-3405	1267	8	of	of	ADP
inlawrev-3405	1267	9	defendants	defendant	NOUN
inlawrev-3405	1267	10	'	'	PART
inlawrev-3405	1267	11	conduct	conduct	NOUN
inlawrev-3405	1267	12	but	but	CCONJ
inlawrev-3405	1267	13	the	the	DET
inlawrev-3405	1267	14	delay	delay	NOUN
inlawrev-3405	1267	15	caused	cause	VERB
inlawrev-3405	1267	16	by	by	ADP
inlawrev-3405	1267	17	defendants	defendant	NOUN
inlawrev-3405	1267	18	'	'	PART
inlawrev-3405	1267	19	"	"	PUNCT
inlawrev-3405	1267	20	alleged	allege	VERB
inlawrev-3405	1267	21	conspiracy	conspiracy	NOUN
inlawrev-3405	1267	22	failed	fail	VERB
inlawrev-3405	1267	23	to	to	PART
inlawrev-3405	1267	24	deprive	deprive	VERB
inlawrev-3405	1267	25	the	the	DET
inlawrev-3405	1267	26	vasquezes	vasqueze	NOUN
inlawrev-3405	1267	27	of	of	ADP
inlawrev-3405	1267	28	their	their	PRON
inlawrev-3405	1267	29	right	right	NOUN
inlawrev-3405	1267	30	to	to	PART
inlawrev-3405	1267	31	access	access	VERB
inlawrev-3405	1267	32	[	[	X
inlawrev-3405	1267	33	to	to	ADP
inlawrev-3405	1267	34	the	the	DET
inlawrev-3405	1267	35	state	state	NOUN
inlawrev-3405	1267	36	courts	court	NOUN
inlawrev-3405	1267	37	]	]	PUNCT
inlawrev-3405	1267	38	"	"	PUNCT
inlawrev-3405	1267	39	)	)	PUNCT
inlawrev-3405	1267	40	.	.	PUNCT
inlawrev-3405	1268	1	237	237	NUM
inlawrev-3405	1268	2	.	.	PUNCT
inlawrev-3405	1269	1	see	see	VERB
inlawrev-3405	1269	2	deere	deere	PROPN
inlawrev-3405	1269	3	&	&	CCONJ
inlawrev-3405	1269	4	co.	co.	PROPN
inlawrev-3405	1270	1	v.	v.	ADP
inlawrev-3405	1270	2	zahm	zahm	PROPN
inlawrev-3405	1270	3	,	,	PUNCT
inlawrev-3405	1270	4	837	837	NUM
inlawrev-3405	1270	5	f.	f.	PROPN
inlawrev-3405	1270	6	supp	supp	PROPN
inlawrev-3405	1270	7	.	.	PUNCT
inlawrev-3405	1271	1	346	346	NUM
inlawrev-3405	1271	2	,	,	PUNCT
inlawrev-3405	1271	3	351	351	NUM
inlawrev-3405	1271	4	-	-	SYM
inlawrev-3405	1271	5	52	52	NUM
inlawrev-3405	1271	6	(	(	PUNCT
inlawrev-3405	1271	7	d.	d.	PROPN
inlawrev-3405	1271	8	kan	kan	PROPN
inlawrev-3405	1271	9	.	.	PROPN
inlawrev-3405	1271	10	1993	1993	NUM
inlawrev-3405	1271	11	)	)	PUNCT
inlawrev-3405	1271	12	(	(	PUNCT
inlawrev-3405	1271	13	"	"	PUNCT
inlawrev-3405	1271	14	the	the	DET
inlawrev-3405	1271	15	court	court	NOUN
inlawrev-3405	1271	16	finds	find	VERB
inlawrev-3405	1271	17	that	that	SCONJ
inlawrev-3405	1271	18	the	the	DET
inlawrev-3405	1271	19	allegation	allegation	NOUN
inlawrev-3405	1271	20	of	of	ADP
inlawrev-3405	1271	21	silence	silence	NOUN
inlawrev-3405	1271	22	ofthe	ofthe	NOUN
inlawrev-3405	1271	23	defendants	defendant	NOUN
inlawrev-3405	1271	24	accompanied	accompany	VERB
inlawrev-3405	1271	25	by	by	ADP
inlawrev-3405	1271	26	an	an	DET
inlawrev-3405	1271	27	alleged	allege	VERB
inlawrev-3405	1271	28	tacit	tacit	ADJ
inlawrev-3405	1271	29	agreement	agreement	NOUN
inlawrev-3405	1271	30	that	that	PRON
inlawrev-3405	1271	31	the	the	DET
inlawrev-3405	1271	32	silence	silence	NOUN
inlawrev-3405	1271	33	perpetuate	perpetuate	VERB
inlawrev-3405	1271	34	a	a	DET
inlawrev-3405	1271	35	fraudulent	fraudulent	ADJ
inlawrev-3405	1271	36	scheme	scheme	NOUN
inlawrev-3405	1271	37	states	state	NOUN
inlawrev-3405	1271	38	a	a	DET
inlawrev-3405	1271	39	cause	cause	NOUN
inlawrev-3405	1271	40	of	of	ADP
inlawrev-3405	1271	41	action	action	NOUN
inlawrev-3405	1271	42	for	for	ADP
inlawrev-3405	1271	43	civil	civil	ADJ
inlawrev-3405	1271	44	conspiracy	conspiracy	NOUN
inlawrev-3405	1271	45	.	.	PUNCT
inlawrev-3405	1272	1	"	"	PUNCT
inlawrev-3405	1272	2	)	)	PUNCT
inlawrev-3405	1272	3	;	;	PUNCT
inlawrev-3405	1272	4	howard	howard	PROPN
inlawrev-3405	1272	5	b.	b.	PROPN
inlawrev-3405	1272	6	klein	klein	PROPN
inlawrev-3405	1272	7	,	,	PUNCT
inlawrev-3405	1272	8	fighting	fight	VERB
inlawrev-3405	1272	9	corruption	corruption	NOUN
inlawrev-3405	1272	10	in	in	ADP
inlawrev-3405	1272	11	the	the	DET
inlawrev-3405	1272	12	philadelphia	philadelphia	PROPN
inlawrev-3405	1272	13	police	police	PROPN
inlawrev-3405	1272	14	department	department	NOUN
inlawrev-3405	1272	15	:	:	PUNCT
inlawrev-3405	1272	16	the	the	DET
inlawrev-3405	1272	17	death	death	NOUN
inlawrev-3405	1272	18	knell	knell	NOUN
inlawrev-3405	1272	19	of	of	ADP
inlawrev-3405	1272	20	the	the	DET
inlawrev-3405	1272	21	'	'	PUNCT
inlawrev-3405	1272	22	conspiracy	conspiracy	NOUN
inlawrev-3405	1272	23	ofsilence	ofsilence	NOUN
inlawrev-3405	1272	24	,	,	PUNCT
inlawrev-3405	1272	25	'	'	PUNCT
inlawrev-3405	1272	26	60	60	NUM
inlawrev-3405	1272	27	temp	temp	NOUN
inlawrev-3405	1272	28	.	.	PUNCT
inlawrev-3405	1273	1	l.q	l.q	PROPN
inlawrev-3405	1273	2	.	.	PROPN
inlawrev-3405	1273	3	103	103	NUM
inlawrev-3405	1273	4	,	,	PUNCT
inlawrev-3405	1273	5	107	107	NUM
inlawrev-3405	1273	6	-	-	SYM
inlawrev-3405	1273	7	08	08	NUM
inlawrev-3405	1273	8	(	(	PUNCT
inlawrev-3405	1273	9	1987	1987	NUM
inlawrev-3405	1273	10	)	)	PUNCT
inlawrev-3405	1273	11	(	(	PUNCT
inlawrev-3405	1273	12	describing	describe	VERB
inlawrev-3405	1273	13	conspiracy	conspiracy	NOUN
inlawrev-3405	1273	14	of	of	ADP
inlawrev-3405	1273	15	silence	silence	NOUN
inlawrev-3405	1273	16	to	to	PART
inlawrev-3405	1273	17	shield	shield	VERB
inlawrev-3405	1273	18	fellow	fellow	ADJ
inlawrev-3405	1273	19	officers	officer	NOUN
inlawrev-3405	1273	20	in	in	ADP
inlawrev-3405	1273	21	philadelphia	philadelphia	PROPN
inlawrev-3405	1273	22	police	police	PROPN
inlawrev-3405	1273	23	department	department	NOUN
inlawrev-3405	1273	24	from	from	ADP
inlawrev-3405	1273	25	prosecution	prosecution	NOUN
inlawrev-3405	1273	26	and	and	CCONJ
inlawrev-3405	1273	27	stating	state	VERB
inlawrev-3405	1273	28	that	that	DET
inlawrev-3405	1273	29	conspiracy	conspiracy	NOUN
inlawrev-3405	1273	30	probably	probably	ADV
inlawrev-3405	1273	31	arose	arise	VERB
inlawrev-3405	1273	32	from	from	ADP
inlawrev-3405	1273	33	social	social	ADJ
inlawrev-3405	1273	34	pressures	pressure	NOUN
inlawrev-3405	1273	35	within	within	ADP
inlawrev-3405	1273	36	police	police	NOUN
inlawrev-3405	1273	37	department	department	NOUN
inlawrev-3405	1273	38	,	,	PUNCT
inlawrev-3405	1273	39	such	such	ADJ
inlawrev-3405	1273	40	as	as	ADP
inlawrev-3405	1273	41	being	be	AUX
inlawrev-3405	1273	42	labeled	label	VERB
inlawrev-3405	1273	43	"	"	PUNCT
inlawrev-3405	1273	44	traitor	traitor	NOUN
inlawrev-3405	1273	45	,	,	PUNCT
inlawrev-3405	1273	46	"	"	PUNCT
inlawrev-3405	1273	47	being	be	AUX
inlawrev-3405	1273	48	ostracized	ostracize	VERB
inlawrev-3405	1273	49	by	by	ADP
inlawrev-3405	1273	50	other	other	ADJ
inlawrev-3405	1273	51	officers	officer	NOUN
inlawrev-3405	1273	52	or	or	CCONJ
inlawrev-3405	1273	53	being	be	AUX
inlawrev-3405	1273	54	subject	subject	ADJ
inlawrev-3405	1273	55	to	to	ADP
inlawrev-3405	1273	56	professional	professional	ADJ
inlawrev-3405	1273	57	or	or	CCONJ
inlawrev-3405	1273	58	social	social	ADJ
inlawrev-3405	1273	59	retaliation	retaliation	NOUN
inlawrev-3405	1273	60	)	)	PUNCT
inlawrev-3405	1273	61	.	.	PUNCT
inlawrev-3405	1274	1	this	this	DET
inlawrev-3405	1274	2	article	article	NOUN
inlawrev-3405	1274	3	focused	focus	VERB
inlawrev-3405	1274	4	on	on	ADP
inlawrev-3405	1274	5	corruption	corruption	NOUN
inlawrev-3405	1274	6	ofunits	ofunit	VERB
inlawrev-3405	1274	7	ofthe	ofthe	PROPN
inlawrev-3405	1274	8	philadelphia	philadelphia	PROPN
inlawrev-3405	1274	9	police	police	PROPN
inlawrev-3405	1274	10	department	department	NOUN
inlawrev-3405	1274	11	other	other	ADJ
inlawrev-3405	1274	12	than	than	ADP
inlawrev-3405	1274	13	the	the	DET
inlawrev-3405	1274	14	unit	unit	NOUN
inlawrev-3405	1274	15	involved	involve	VERB
inlawrev-3405	1274	16	in	in	ADP
inlawrev-3405	1274	17	ryan	ryan	PROPN
inlawrev-3405	1274	18	.	.	PUNCT
inlawrev-3405	1275	1	562	562	NUM
inlawrev-3405	1275	2	indiana	indiana	PROPN
inlawrev-3405	1275	3	law	law	NOUN
inlawrev-3405	1275	4	review	review	NOUN
inlawrev-3405	1275	5	[	[	X
inlawrev-3405	1275	6	vol	vol	NOUN
inlawrev-3405	1275	7	.	.	PUNCT
inlawrev-3405	1275	8	33:517	33:517	NUM
inlawrev-3405	1275	9	not	not	PART
inlawrev-3405	1275	10	prove	prove	VERB
inlawrev-3405	1275	11	an	an	DET
inlawrev-3405	1275	12	intent	intent	NOUN
inlawrev-3405	1275	13	to	to	PART
inlawrev-3405	1275	14	evade	evade	VERB
inlawrev-3405	1275	15	taxation.^^	taxation.^^	NOUN
inlawrev-3405	1275	16	*	*	VERB
inlawrev-3405	1275	17	for	for	ADP
inlawrev-3405	1275	18	example	example	NOUN
inlawrev-3405	1275	19	,	,	PUNCT
inlawrev-3405	1275	20	a	a	DET
inlawrev-3405	1275	21	marginal	marginal	ADJ
inlawrev-3405	1275	22	conspirator	conspirator	NOUN
inlawrev-3405	1275	23	's	's	PART
inlawrev-3405	1275	24	silence	silence	NOUN
inlawrev-3405	1275	25	could	could	AUX
inlawrev-3405	1275	26	have	have	AUX
inlawrev-3405	1275	27	been	be	AUX
inlawrev-3405	1275	28	based	base	VERB
inlawrev-3405	1275	29	,	,	PUNCT
inlawrev-3405	1275	30	not	not	PART
inlawrev-3405	1275	31	on	on	ADP
inlawrev-3405	1275	32	monetary	monetary	ADJ
inlawrev-3405	1275	33	rewards	reward	NOUN
inlawrev-3405	1275	34	,	,	PUNCT
inlawrev-3405	1275	35	but	but	CCONJ
inlawrev-3405	1275	36	on	on	ADP
inlawrev-3405	1275	37	such	such	ADJ
inlawrev-3405	1275	38	things	thing	NOUN
inlawrev-3405	1275	39	as	as	ADP
inlawrev-3405	1275	40	fear	fear	NOUN
inlawrev-3405	1275	41	of	of	ADP
inlawrev-3405	1275	42	retaliation	retaliation	NOUN
inlawrev-3405	1275	43	by	by	ADP
inlawrev-3405	1275	44	the	the	DET
inlawrev-3405	1275	45	other	other	ADJ
inlawrev-3405	1275	46	conspirators	conspirator	NOUN
inlawrev-3405	1275	47	.	.	PUNCT
inlawrev-3405	1276	1	^^^	^^^	NOUN
inlawrev-3405	1276	2	g.	g.	NOUN
inlawrev-3405	1276	3	failure	failure	NOUN
inlawrev-3405	1276	4	to	to	PART
inlawrev-3405	1276	5	cooperate	cooperate	VERB
inlawrev-3405	1276	6	with	with	ADP
inlawrev-3405	1276	7	tax	tax	NOUN
inlawrev-3405	1276	8	authorities	authority	NOUN
inlawrev-3405	1276	9	failure	failure	NOUN
inlawrev-3405	1276	10	to	to	PART
inlawrev-3405	1276	11	cooperate	cooperate	VERB
inlawrev-3405	1276	12	with	with	ADP
inlawrev-3405	1276	13	authorities	authority	NOUN
inlawrev-3405	1276	14	is	be	AUX
inlawrev-3405	1276	15	often	often	ADV
inlawrev-3405	1276	16	considered	consider	VERB
inlawrev-3405	1276	17	a	a	DET
inlawrev-3405	1276	18	badge	badge	NOUN
inlawrev-3405	1276	19	offraud	offraud	NOUN
inlawrev-3405	1276	20	.	.	PUNCT
inlawrev-3405	1277	1	a	a	DET
inlawrev-3405	1277	2	defendant	defendant	NOUN
inlawrev-3405	1277	3	's	's	PART
inlawrev-3405	1277	4	denial	denial	NOUN
inlawrev-3405	1277	5	of	of	ADP
inlawrev-3405	1277	6	any	any	DET
inlawrev-3405	1277	7	receipt	receipt	NOUN
inlawrev-3405	1277	8	of	of	ADP
inlawrev-3405	1277	9	income	income	NOUN
inlawrev-3405	1277	10	is	be	AUX
inlawrev-3405	1277	11	an	an	DET
inlawrev-3405	1277	12	example	example	NOUN
inlawrev-3405	1277	13	of	of	ADP
inlawrev-3405	1277	14	conduct	conduct	NOUN
inlawrev-3405	1277	15	that	that	PRON
inlawrev-3405	1277	16	may	may	AUX
inlawrev-3405	1277	17	be	be	AUX
inlawrev-3405	1277	18	treated	treat	VERB
inlawrev-3405	1277	19	by	by	ADP
inlawrev-3405	1277	20	the	the	DET
inlawrev-3405	1277	21	service	service	NOUN
inlawrev-3405	1277	22	as	as	ADP
inlawrev-3405	1277	23	a	a	DET
inlawrev-3405	1277	24	"	"	PUNCT
inlawrev-3405	1277	25	lack	lack	NOUN
inlawrev-3405	1277	26	ofcooperation	ofcooperation	NOUN
inlawrev-3405	1277	27	.	.	PUNCT
inlawrev-3405	1278	1	"^"^^	"^"^^	PUNCT
inlawrev-3405	1278	2	indeed	indeed	ADV
inlawrev-3405	1278	3	,	,	PUNCT
inlawrev-3405	1278	4	any	any	DET
inlawrev-3405	1278	5	admission	admission	NOUN
inlawrev-3405	1278	6	of	of	ADP
inlawrev-3405	1278	7	illegal	illegal	ADJ
inlawrev-3405	1278	8	income	income	NOUN
inlawrev-3405	1278	9	less	less	ADJ
inlawrev-3405	1278	10	than	than	ADP
inlawrev-3405	1278	11	the	the	DET
inlawrev-3405	1278	12	amount	amount	NOUN
inlawrev-3405	1278	13	asserted	assert	VERB
inlawrev-3405	1278	14	by	by	ADP
inlawrev-3405	1278	15	the	the	DET
inlawrev-3405	1278	16	service	service	NOUN
inlawrev-3405	1278	17	could	could	AUX
inlawrev-3405	1278	18	be	be	AUX
inlawrev-3405	1278	19	deemed	deem	VERB
inlawrev-3405	1278	20	a	a	DET
inlawrev-3405	1278	21	lack	lack	NOUN
inlawrev-3405	1278	22	of	of	ADP
inlawrev-3405	1278	23	cooperation.^	cooperation.^	NOUN
inlawrev-3405	1278	24	"	"	PUNCT
inlawrev-3405	1278	25	*	*	NOUN
inlawrev-3405	1278	26	'	'	PUNCT
inlawrev-3405	1278	27	in	in	ADP
inlawrev-3405	1278	28	the	the	DET
inlawrev-3405	1278	29	tax	tax	NOUN
inlawrev-3405	1278	30	fraud	fraud	NOUN
inlawrev-3405	1278	31	context	context	NOUN
inlawrev-3405	1278	32	,	,	PUNCT
inlawrev-3405	1278	33	this	this	DET
inlawrev-3405	1278	34	particular	particular	ADJ
inlawrev-3405	1278	35	badge	badge	NOUN
inlawrev-3405	1278	36	has	have	VERB
inlawrev-3405	1278	37	certain	certain	ADJ
inlawrev-3405	1278	38	flaws	flaw	NOUN
inlawrev-3405	1278	39	.	.	PUNCT
inlawrev-3405	1279	1	for	for	ADP
inlawrev-3405	1279	2	example	example	NOUN
inlawrev-3405	1279	3	,	,	PUNCT
inlawrev-3405	1279	4	when	when	SCONJ
inlawrev-3405	1279	5	a	a	DET
inlawrev-3405	1279	6	conspiracy	conspiracy	NOUN
inlawrev-3405	1279	7	is	be	AUX
inlawrev-3405	1279	8	connected	connect	VERB
inlawrev-3405	1279	9	with	with	ADP
inlawrev-3405	1279	10	a	a	DET
inlawrev-3405	1279	11	regular	regular	ADJ
inlawrev-3405	1279	12	lawful	lawful	ADJ
inlawrev-3405	1279	13	business	business	NOUN
inlawrev-3405	1279	14	,	,	PUNCT
inlawrev-3405	1279	15	and	and	CCONJ
inlawrev-3405	1279	16	the	the	DET
inlawrev-3405	1279	17	records	record	NOUN
inlawrev-3405	1279	18	of	of	ADP
inlawrev-3405	1279	19	the	the	DET
inlawrev-3405	1279	20	business	business	NOUN
inlawrev-3405	1279	21	were	be	AUX
inlawrev-3405	1279	22	not	not	PART
inlawrev-3405	1279	23	produced	produce	VERB
inlawrev-3405	1279	24	,	,	PUNCT
inlawrev-3405	1279	25	such	such	ADJ
inlawrev-3405	1279	26	lack	lack	NOUN
inlawrev-3405	1279	27	of	of	ADP
inlawrev-3405	1279	28	cooperation	cooperation	NOUN
inlawrev-3405	1279	29	in	in	ADP
inlawrev-3405	1279	30	not	not	PART
inlawrev-3405	1279	31	supplying	supply	VERB
inlawrev-3405	1279	32	238	238	NUM
inlawrev-3405	1279	33	.	.	PUNCT
inlawrev-3405	1280	1	see	see	VERB
inlawrev-3405	1280	2	cipparone	cipparone	NOUN
inlawrev-3405	1280	3	v.	v.	PROPN
inlawrev-3405	1280	4	commissioner	commissioner	NOUN
inlawrev-3405	1280	5	,	,	PUNCT
inlawrev-3405	1280	6	49	49	NUM
inlawrev-3405	1280	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1280	8	.	.	PUNCT
inlawrev-3405	1281	1	(	(	PUNCT
inlawrev-3405	1281	2	cch	cch	NOUN
inlawrev-3405	1281	3	)	)	PUNCT
inlawrev-3405	1281	4	1492	1492	NUM
inlawrev-3405	1281	5	,	,	PUNCT
inlawrev-3405	1281	6	1498	1498	NUM
inlawrev-3405	1281	7	-	-	SYM
inlawrev-3405	1281	8	99	99	NUM
inlawrev-3405	1281	9	(	(	PUNCT
inlawrev-3405	1281	10	1985	1985	NUM
inlawrev-3405	1281	11	)	)	PUNCT
inlawrev-3405	1281	12	(	(	PUNCT
inlawrev-3405	1281	13	finding	find	VERB
inlawrev-3405	1281	14	that	that	SCONJ
inlawrev-3405	1281	15	because	because	SCONJ
inlawrev-3405	1281	16	cipparone	cipparone	NOUN
inlawrev-3405	1281	17	did	do	AUX
inlawrev-3405	1281	18	not	not	PART
inlawrev-3405	1281	19	receive	receive	VERB
inlawrev-3405	1281	20	substantial	substantial	ADJ
inlawrev-3405	1281	21	amounts	amount	NOUN
inlawrev-3405	1281	22	ofincome	ofincome	ADV
inlawrev-3405	1281	23	from	from	ADP
inlawrev-3405	1281	24	kickback	kickback	NOUN
inlawrev-3405	1281	25	scheme	scheme	NOUN
inlawrev-3405	1281	26	,	,	PUNCT
inlawrev-3405	1281	27	his	his	PRON
inlawrev-3405	1281	28	failure	failure	NOUN
inlawrev-3405	1281	29	to	to	PART
inlawrev-3405	1281	30	report	report	VERB
inlawrev-3405	1281	31	such	such	ADJ
inlawrev-3405	1281	32	income	income	NOUN
inlawrev-3405	1281	33	was	be	AUX
inlawrev-3405	1281	34	not	not	PART
inlawrev-3405	1281	35	evidence	evidence	NOUN
inlawrev-3405	1281	36	of	of	ADP
inlawrev-3405	1281	37	fraud	fraud	NOUN
inlawrev-3405	1281	38	;	;	PUNCT
inlawrev-3405	1281	39	rather	rather	ADV
inlawrev-3405	1281	40	,	,	PUNCT
inlawrev-3405	1281	41	court	court	NOUN
inlawrev-3405	1281	42	found	find	VERB
inlawrev-3405	1281	43	cipparone	cipparone	NOUN
inlawrev-3405	1281	44	lacked	lack	VERB
inlawrev-3405	1281	45	specific	specific	ADJ
inlawrev-3405	1281	46	intent	intent	NOUN
inlawrev-3405	1281	47	to	to	PART
inlawrev-3405	1281	48	avoid	avoid	VERB
inlawrev-3405	1281	49	tax	tax	NOUN
inlawrev-3405	1281	50	liability	liability	NOUN
inlawrev-3405	1281	51	)	)	PUNCT
inlawrev-3405	1281	52	.	.	PUNCT
inlawrev-3405	1282	1	239	239	NUM
inlawrev-3405	1282	2	.	.	PUNCT
inlawrev-3405	1282	3	see	see	VERB
inlawrev-3405	1282	4	white	white	ADJ
inlawrev-3405	1282	5	-	-	PUNCT
inlawrev-3405	1282	6	ruiz	ruiz	NOUN
inlawrev-3405	1282	7	v.	v.	ADP
inlawrev-3405	1282	8	city	city	NOUN
inlawrev-3405	1282	9	of	of	ADP
inlawrev-3405	1282	10	new	new	PROPN
inlawrev-3405	1282	11	york	york	PROPN
inlawrev-3405	1282	12	,	,	PUNCT
inlawrev-3405	1282	13	no	no	INTJ
inlawrev-3405	1282	14	.	.	PROPN
inlawrev-3405	1283	1	93	93	NUM
inlawrev-3405	1283	2	civ.7233	civ.7233	NOUN
inlawrev-3405	1283	3	,	,	PUNCT
inlawrev-3405	1283	4	1996	1996	NUM
inlawrev-3405	1283	5	wl	wl	ADP
inlawrev-3405	1283	6	603983	603983	NUM
inlawrev-3405	1283	7	,	,	PUNCT
inlawrev-3405	1283	8	at	at	ADP
inlawrev-3405	1283	9	+3	+3	PROPN
inlawrev-3405	1283	10	(	(	PUNCT
inlawrev-3405	1283	11	s.d.n.y	s.d.n.y	PROPN
inlawrev-3405	1283	12	.	.	PUNCT
inlawrev-3405	1283	13	oct	oct	PROPN
inlawrev-3405	1283	14	.	.	PROPN
inlawrev-3405	1283	15	22	22	NUM
inlawrev-3405	1283	16	,	,	PUNCT
inlawrev-3405	1283	17	1996	1996	NUM
inlawrev-3405	1283	18	)	)	PUNCT
inlawrev-3405	1284	1	(	(	PUNCT
inlawrev-3405	1284	2	citing	cite	VERB
inlawrev-3405	1284	3	mollen	mollen	ADJ
inlawrev-3405	1284	4	commission	commission	NOUN
inlawrev-3405	1284	5	report	report	NOUN
inlawrev-3405	1284	6	finding	find	VERB
inlawrev-3405	1284	7	that	that	SCONJ
inlawrev-3405	1284	8	"	"	PUNCT
inlawrev-3405	1284	9	code	code	NOUN
inlawrev-3405	1284	10	of	of	ADP
inlawrev-3405	1284	11	silence	silence	NOUN
inlawrev-3405	1284	12	"	"	PUNCT
inlawrev-3405	1284	13	exists	exist	VERB
inlawrev-3405	1284	14	in	in	ADP
inlawrev-3405	1284	15	new	new	PROPN
inlawrev-3405	1284	16	york	york	PROPN
inlawrev-3405	1284	17	city	city	PROPN
inlawrev-3405	1284	18	's	's	PART
inlawrev-3405	1284	19	police	police	NOUN
inlawrev-3405	1284	20	force	force	NOUN
inlawrev-3405	1284	21	,	,	PUNCT
inlawrev-3405	1284	22	where	where	SCONJ
inlawrev-3405	1284	23	"	"	PUNCT
inlawrev-3405	1284	24	even	even	ADV
inlawrev-3405	1284	25	honest	honest	ADJ
inlawrev-3405	1284	26	officers	officer	NOUN
inlawrev-3405	1284	27	are	be	AUX
inlawrev-3405	1284	28	expected	expect	VERB
inlawrev-3405	1284	29	to	to	PART
inlawrev-3405	1284	30	protect	protect	VERB
inlawrev-3405	1284	31	corrupt	corrupt	ADJ
inlawrev-3405	1284	32	colleagues	colleague	NOUN
inlawrev-3405	1284	33	from	from	ADP
inlawrev-3405	1284	34	detection	detection	NOUN
inlawrev-3405	1284	35	and	and	CCONJ
inlawrev-3405	1284	36	punishment	punishment	NOUN
inlawrev-3405	1284	37	.	.	PUNCT
inlawrev-3405	1284	38	"	"	PUNCT
inlawrev-3405	1284	39	)	)	PUNCT
inlawrev-3405	1284	40	;	;	PUNCT
inlawrev-3405	1284	41	gabriel	gabriel	PROPN
inlawrev-3405	1284	42	j.	j.	PROPN
inlawrev-3405	1284	43	chin	chin	PROPN
inlawrev-3405	1284	44	&	&	CCONJ
inlawrev-3405	1284	45	scott	scott	PROPN
inlawrev-3405	1284	46	c.	c.	PROPN
inlawrev-3405	1284	47	wells	wells	PROPN
inlawrev-3405	1284	48	,	,	PUNCT
inlawrev-3405	1284	49	the	the	DET
inlawrev-3405	1284	50	"	"	PUNCT
inlawrev-3405	1284	51	blue	blue	ADJ
inlawrev-3405	1284	52	wall	wall	NOUN
inlawrev-3405	1284	53	ofsilence	ofsilence	NOUN
inlawrev-3405	1284	54	"	"	PUNCT
inlawrev-3405	1284	55	as	as	SCONJ
inlawrev-3405	1284	56	evidence	evidence	NOUN
inlawrev-3405	1284	57	ofbias	ofbia	NOUN
inlawrev-3405	1284	58	andmotive	andmotive	ADJ
inlawrev-3405	1284	59	to	to	PART
inlawrev-3405	1284	60	lie	lie	VERB
inlawrev-3405	1284	61	:	:	PUNCT
inlawrev-3405	1284	62	a	a	DET
inlawrev-3405	1284	63	new	new	ADJ
inlawrev-3405	1284	64	approach	approach	NOUN
inlawrev-3405	1284	65	to	to	ADP
inlawrev-3405	1284	66	police	police	NOUN
inlawrev-3405	1284	67	perjury	perjury	NOUN
inlawrev-3405	1284	68	,	,	PUNCT
inlawrev-3405	1284	69	59	59	NUM
inlawrev-3405	1284	70	u.	u.	NOUN
inlawrev-3405	1284	71	pitt	pitt	PROPN
inlawrev-3405	1284	72	.	.	PUNCT
inlawrev-3405	1285	1	l.	l.	PROPN
inlawrev-3405	1285	2	rev	rev	PROPN
inlawrev-3405	1285	3	.	.	PROPN
inlawrev-3405	1285	4	233	233	NUM
inlawrev-3405	1285	5	,	,	PUNCT
inlawrev-3405	1285	6	251	251	NUM
inlawrev-3405	1285	7	-	-	SYM
inlawrev-3405	1285	8	54	54	NUM
inlawrev-3405	1285	9	(	(	PUNCT
inlawrev-3405	1285	10	1998	1998	NUM
inlawrev-3405	1285	11	)	)	PUNCT
inlawrev-3405	1285	12	.	.	PUNCT
inlawrev-3405	1286	1	the	the	DET
inlawrev-3405	1286	2	authors	author	NOUN
inlawrev-3405	1286	3	indicate	indicate	VERB
inlawrev-3405	1286	4	that	that	SCONJ
inlawrev-3405	1286	5	this	this	DET
inlawrev-3405	1286	6	code	code	NOUN
inlawrev-3405	1286	7	consists	consist	VERB
inlawrev-3405	1286	8	of	of	ADP
inlawrev-3405	1286	9	unwritten	unwritten	ADJ
inlawrev-3405	1286	10	rules	rule	NOUN
inlawrev-3405	1286	11	developed	develop	VERB
inlawrev-3405	1286	12	due	due	ADJ
inlawrev-3405	1286	13	to	to	ADP
inlawrev-3405	1286	14	strong	strong	ADJ
inlawrev-3405	1286	15	loyalty	loyalty	NOUN
inlawrev-3405	1286	16	among	among	ADP
inlawrev-3405	1286	17	fellow	fellow	ADJ
inlawrev-3405	1286	18	officers	officer	NOUN
inlawrev-3405	1286	19	resulting	result	VERB
inlawrev-3405	1286	20	from	from	ADP
inlawrev-3405	1286	21	"	"	PUNCT
inlawrev-3405	1286	22	the	the	DET
inlawrev-3405	1286	23	closed	closed	ADJ
inlawrev-3405	1286	24	nature	nature	NOUN
inlawrev-3405	1286	25	of	of	ADP
inlawrev-3405	1286	26	the	the	DET
inlawrev-3405	1286	27	culture	culture	NOUN
inlawrev-3405	1286	28	,	,	PUNCT
inlawrev-3405	1286	29	the	the	DET
inlawrev-3405	1286	30	resentment	resentment	NOUN
inlawrev-3405	1286	31	of	of	ADP
inlawrev-3405	1286	32	police	police	NOUN
inlawrev-3405	1286	33	by	by	ADP
inlawrev-3405	1286	34	the	the	DET
inlawrev-3405	1286	35	public	public	NOUN
inlawrev-3405	1286	36	,	,	PUNCT
inlawrev-3405	1286	37	the	the	DET
inlawrev-3405	1286	38	dangers	danger	NOUN
inlawrev-3405	1286	39	and	and	CCONJ
inlawrev-3405	1286	40	volatility	volatility	NOUN
inlawrev-3405	1286	41	of	of	ADP
inlawrev-3405	1286	42	police	police	NOUN
inlawrev-3405	1286	43	work	work	NOUN
inlawrev-3405	1286	44	,	,	PUNCT
inlawrev-3405	1286	45	and	and	CCONJ
inlawrev-3405	1286	46	officers	officer	NOUN
inlawrev-3405	1286	47	'	'	PART
inlawrev-3405	1286	48	dependence	dependence	NOUN
inlawrev-3405	1286	49	upon	upon	SCONJ
inlawrev-3405	1286	50	one	one	NUM
inlawrev-3405	1286	51	another	another	DET
inlawrev-3405	1286	52	for	for	ADP
inlawrev-3405	1286	53	mutual	mutual	ADJ
inlawrev-3405	1286	54	safety	safety	NOUN
inlawrev-3405	1286	55	.	.	PUNCT
inlawrev-3405	1286	56	"	"	PUNCT
inlawrev-3405	1287	1	i	i	PRON
inlawrev-3405	1287	2	d.	d.	PROPN
inlawrev-3405	1287	3	at	at	ADP
inlawrev-3405	1287	4	252	252	NUM
inlawrev-3405	1287	5	.	.	PUNCT
inlawrev-3405	1287	6	240	240	NUM
inlawrev-3405	1287	7	.	.	PUNCT
inlawrev-3405	1288	1	see	see	VERB
inlawrev-3405	1288	2	united	united	PROPN
inlawrev-3405	1288	3	states	states	PROPN
inlawrev-3405	1288	4	v.	v.	ADP
inlawrev-3405	1288	5	beacon	beacon	PROPN
inlawrev-3405	1288	6	brass	brass	PROPN
inlawrev-3405	1288	7	co.	co.	PROPN
inlawrev-3405	1288	8	,	,	PUNCT
inlawrev-3405	1288	9	344	344	NUM
inlawrev-3405	1288	10	u.s	u.s	PROPN
inlawrev-3405	1288	11	.	.	PROPN
inlawrev-3405	1288	12	43	43	NUM
inlawrev-3405	1288	13	,	,	PUNCT
inlawrev-3405	1288	14	45	45	NUM
inlawrev-3405	1288	15	-	-	SYM
inlawrev-3405	1288	16	46	46	NUM
inlawrev-3405	1288	17	(	(	PUNCT
inlawrev-3405	1288	18	1952	1952	NUM
inlawrev-3405	1288	19	)	)	PUNCT
inlawrev-3405	1288	20	(	(	PUNCT
inlawrev-3405	1288	21	"	"	PUNCT
inlawrev-3405	1288	22	the	the	DET
inlawrev-3405	1288	23	language	language	NOUN
inlawrev-3405	1288	24	of	of	ADP
inlawrev-3405	1288	25	§	§	PROPN
inlawrev-3405	1288	26	145(b	145(b	PROPN
inlawrev-3405	1288	27	)	)	PUNCT
inlawrev-3405	1289	1	[	[	X
inlawrev-3405	1289	2	the	the	DET
inlawrev-3405	1289	3	present	present	ADJ
inlawrev-3405	1289	4	i.r.c	i.r.c	NOUN
inlawrev-3405	1289	5	.	.	PUNCT
inlawrev-3405	1290	1	§	§	PROPN
inlawrev-3405	1290	2	7201	7201	NUM
inlawrev-3405	1290	3	]	]	PUNCT
inlawrev-3405	1290	4	which	which	DET
inlawrev-3405	1290	5	outlaws	outlaws	PROPN
inlawrev-3405	1290	6	willful	willful	ADJ
inlawrev-3405	1290	7	attempts	attempt	NOUN
inlawrev-3405	1290	8	to	to	PART
inlawrev-3405	1290	9	evade	evade	VERB
inlawrev-3405	1290	10	taxes	taxis	NOUN
inlawrev-3405	1290	11	'	'	PUNCT
inlawrev-3405	1290	12	in	in	ADP
inlawrev-3405	1290	13	any	any	DET
inlawrev-3405	1290	14	manner	manner	NOUN
inlawrev-3405	1290	15	'	'	PUNCT
inlawrev-3405	1290	16	is	be	AUX
inlawrev-3405	1290	17	clearly	clearly	ADV
inlawrev-3405	1290	18	broad	broad	ADJ
inlawrev-3405	1290	19	enough	enough	ADV
inlawrev-3405	1290	20	to	to	PART
inlawrev-3405	1290	21	include	include	VERB
inlawrev-3405	1290	22	false	false	ADJ
inlawrev-3405	1290	23	statements	statement	NOUN
inlawrev-3405	1290	24	made	make	VERB
inlawrev-3405	1290	25	to	to	ADP
inlawrev-3405	1290	26	treasury	treasury	NOUN
inlawrev-3405	1290	27	representatives	representative	NOUN
inlawrev-3405	1290	28	for	for	ADP
inlawrev-3405	1290	29	the	the	DET
inlawrev-3405	1290	30	purpose	purpose	NOUN
inlawrev-3405	1290	31	of	of	ADP
inlawrev-3405	1290	32	concealing	conceal	VERB
inlawrev-3405	1290	33	unreported	unreported	ADJ
inlawrev-3405	1290	34	income	income	NOUN
inlawrev-3405	1290	35	"	"	PUNCT
inlawrev-3405	1290	36	even	even	ADV
inlawrev-3405	1290	37	though	though	SCONJ
inlawrev-3405	1290	38	the	the	DET
inlawrev-3405	1290	39	statute	statute	NOUN
inlawrev-3405	1290	40	of	of	ADP
inlawrev-3405	1290	41	limitations	limitation	NOUN
inlawrev-3405	1290	42	for	for	ADP
inlawrev-3405	1290	43	the	the	DET
inlawrev-3405	1290	44	crime	crime	NOUN
inlawrev-3405	1290	45	of	of	ADP
inlawrev-3405	1290	46	lying	lie	VERB
inlawrev-3405	1290	47	to	to	ADP
inlawrev-3405	1290	48	a	a	DET
inlawrev-3405	1290	49	federal	federal	ADJ
inlawrev-3405	1290	50	official	official	NOUN
inlawrev-3405	1290	51	under	under	ADP
inlawrev-3405	1290	52	18	18	NUM
inlawrev-3405	1290	53	u.s.c	u.s.c	ADJ
inlawrev-3405	1290	54	.	.	PUNCT
inlawrev-3405	1291	1	§	§	PROPN
inlawrev-3405	1291	2	1001	1001	NUM
inlawrev-3405	1291	3	(	(	PUNCT
inlawrev-3405	1291	4	1994	1994	NUM
inlawrev-3405	1291	5	)	)	PUNCT
inlawrev-3405	1291	6	had	have	AUX
inlawrev-3405	1291	7	run	run	VERB
inlawrev-3405	1291	8	.	.	PUNCT
inlawrev-3405	1291	9	)	)	PUNCT
inlawrev-3405	1292	1	;	;	PUNCT
inlawrev-3405	1292	2	black	black	PROPN
inlawrev-3405	1292	3	v.	v.	PROPN
inlawrev-3405	1292	4	commissioner	commissioner	NOUN
inlawrev-3405	1292	5	,	,	PUNCT
inlawrev-3405	1292	6	53	53	NUM
inlawrev-3405	1292	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1292	8	.	.	PUNCT
inlawrev-3405	1293	1	(	(	PUNCT
inlawrev-3405	1293	2	cch	cch	PROPN
inlawrev-3405	1293	3	)	)	PUNCT
inlawrev-3405	1293	4	679	679	NUM
inlawrev-3405	1293	5	,	,	PUNCT
inlawrev-3405	1293	6	680	680	NUM
inlawrev-3405	1293	7	-	-	SYM
inlawrev-3405	1293	8	81	81	NUM
inlawrev-3405	1293	9	(	(	PUNCT
inlawrev-3405	1293	10	1987	1987	NUM
inlawrev-3405	1293	11	)	)	PUNCT
inlawrev-3405	1293	12	(	(	PUNCT
inlawrev-3405	1293	13	finding	find	VERB
inlawrev-3405	1293	14	petitioner	petitioner	NOUN
inlawrev-3405	1293	15	's	's	PART
inlawrev-3405	1293	16	lack	lack	NOUN
inlawrev-3405	1293	17	of	of	ADP
inlawrev-3405	1293	18	cooperation	cooperation	NOUN
inlawrev-3405	1293	19	with	with	ADP
inlawrev-3405	1293	20	government	government	NOUN
inlawrev-3405	1293	21	,	,	PUNCT
inlawrev-3405	1293	22	evidenced	evidence	VERB
inlawrev-3405	1293	23	by	by	ADP
inlawrev-3405	1293	24	acts	act	NOUN
inlawrev-3405	1293	25	such	such	ADJ
inlawrev-3405	1293	26	as	as	ADP
inlawrev-3405	1293	27	failing	fail	VERB
inlawrev-3405	1293	28	to	to	PART
inlawrev-3405	1293	29	report	report	VERB
inlawrev-3405	1293	30	taxable	taxable	ADJ
inlawrev-3405	1293	31	income	income	NOUN
inlawrev-3405	1293	32	,	,	PUNCT
inlawrev-3405	1293	33	denying	deny	VERB
inlawrev-3405	1293	34	awareness	awareness	NOUN
inlawrev-3405	1293	35	and	and	CCONJ
inlawrev-3405	1293	36	participation	participation	NOUN
inlawrev-3405	1293	37	in	in	ADP
inlawrev-3405	1293	38	kickback	kickback	NOUN
inlawrev-3405	1293	39	scheme	scheme	NOUN
inlawrev-3405	1293	40	and	and	CCONJ
inlawrev-3405	1293	41	continuing	continue	VERB
inlawrev-3405	1293	42	to	to	PART
inlawrev-3405	1293	43	deny	deny	VERB
inlawrev-3405	1293	44	receipt	receipt	NOUN
inlawrev-3405	1293	45	of	of	ADP
inlawrev-3405	1293	46	illegal	illegal	ADJ
inlawrev-3405	1293	47	income	income	NOUN
inlawrev-3405	1293	48	to	to	ADP
inlawrev-3405	1293	49	government	government	NOUN
inlawrev-3405	1293	50	agents	agent	NOUN
inlawrev-3405	1293	51	,	,	PUNCT
inlawrev-3405	1293	52	was	be	AUX
inlawrev-3405	1293	53	demonstration	demonstration	NOUN
inlawrev-3405	1293	54	of	of	ADP
inlawrev-3405	1293	55	petitioner	petitioner	NOUN
inlawrev-3405	1293	56	's	's	PART
inlawrev-3405	1293	57	fraudulent	fraudulent	ADJ
inlawrev-3405	1293	58	intent	intent	NOUN
inlawrev-3405	1293	59	)	)	PUNCT
inlawrev-3405	1293	60	.	.	PUNCT
inlawrev-3405	1294	1	query	query	NOUN
inlawrev-3405	1294	2	:	:	PUNCT
inlawrev-3405	1294	3	is	be	AUX
inlawrev-3405	1294	4	the	the	DET
inlawrev-3405	1294	5	failure	failure	NOUN
inlawrev-3405	1294	6	to	to	PART
inlawrev-3405	1294	7	report	report	VERB
inlawrev-3405	1294	8	income	income	NOUN
inlawrev-3405	1294	9	that	that	SCONJ
inlawrev-3405	1294	10	a	a	DET
inlawrev-3405	1294	11	petitioner	petitioner	NOUN
inlawrev-3405	1294	12	contends	contend	VERB
inlawrev-3405	1294	13	he	he	PRON
inlawrev-3405	1294	14	never	never	ADV
inlawrev-3405	1294	15	received	receive	VERB
inlawrev-3405	1294	16	considered	consider	VERB
inlawrev-3405	1294	17	a	a	DET
inlawrev-3405	1294	18	lack	lack	NOUN
inlawrev-3405	1294	19	of	of	ADP
inlawrev-3405	1294	20	cooperation	cooperation	NOUN
inlawrev-3405	1294	21	per	per	ADP
inlawrev-3405	1294	22	se	se	X
inlawrev-3405	1294	23	?	?	PROPN
inlawrev-3405	1295	1	24	24	NUM
inlawrev-3405	1295	2	1	1	NUM
inlawrev-3405	1295	3	.	.	PUNCT
inlawrev-3405	1296	1	see	see	VERB
inlawrev-3405	1296	2	klein	klein	PROPN
inlawrev-3405	1296	3	v.	v.	PROPN
inlawrev-3405	1296	4	commissioner	commissioner	PROPN
inlawrev-3405	1296	5	,	,	PUNCT
inlawrev-3405	1296	6	48	48	NUM
inlawrev-3405	1296	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1296	8	.	.	PUNCT
inlawrev-3405	1297	1	(	(	PUNCT
inlawrev-3405	1297	2	cch	cch	PROPN
inlawrev-3405	1297	3	)	)	PUNCT
inlawrev-3405	1297	4	65	65	NUM
inlawrev-3405	1297	5	1	1	NUM
inlawrev-3405	1297	6	,	,	PUNCT
inlawrev-3405	1297	7	657	657	NUM
inlawrev-3405	1297	8	(	(	PUNCT
inlawrev-3405	1297	9	1	1	NUM
inlawrev-3405	1297	10	984	984	NUM
inlawrev-3405	1297	11	)	)	PUNCT
inlawrev-3405	1297	12	(	(	PUNCT
inlawrev-3405	1297	13	stating	state	VERB
inlawrev-3405	1297	14	that	that	SCONJ
inlawrev-3405	1297	15	incomplete	incomplete	ADJ
inlawrev-3405	1297	16	or	or	CCONJ
inlawrev-3405	1297	17	misleading	misleading	ADJ
inlawrev-3405	1297	18	statements	statement	NOUN
inlawrev-3405	1297	19	made	make	VERB
inlawrev-3405	1297	20	during	during	ADP
inlawrev-3405	1297	21	interviews	interview	NOUN
inlawrev-3405	1297	22	by	by	ADP
inlawrev-3405	1297	23	tax	tax	NOUN
inlawrev-3405	1297	24	agent	agent	NOUN
inlawrev-3405	1297	25	could	could	AUX
inlawrev-3405	1297	26	be	be	AUX
inlawrev-3405	1297	27	considered	consider	VERB
inlawrev-3405	1297	28	evidence	evidence	NOUN
inlawrev-3405	1297	29	of	of	ADP
inlawrev-3405	1297	30	lack	lack	NOUN
inlawrev-3405	1297	31	of	of	ADP
inlawrev-3405	1297	32	cooperation	cooperation	NOUN
inlawrev-3405	1297	33	;	;	PUNCT
inlawrev-3405	1297	34	there	there	PRON
inlawrev-3405	1297	35	was	be	VERB
inlawrev-3405	1297	36	prior	prior	ADJ
inlawrev-3405	1297	37	criminal	criminal	ADJ
inlawrev-3405	1297	38	fraud	fraud	NOUN
inlawrev-3405	1297	39	convictions	conviction	NOUN
inlawrev-3405	1297	40	for	for	ADP
inlawrev-3405	1297	41	some	some	DET
inlawrev-3405	1297	42	years	year	NOUN
inlawrev-3405	1297	43	,	,	PUNCT
inlawrev-3405	1297	44	and	and	CCONJ
inlawrev-3405	1297	45	badges	badge	NOUN
inlawrev-3405	1297	46	of	of	ADP
inlawrev-3405	1297	47	fraud	fraud	NOUN
inlawrev-3405	1297	48	analysis	analysis	NOUN
inlawrev-3405	1297	49	did	do	AUX
inlawrev-3405	1297	50	not	not	PART
inlawrev-3405	1297	51	prove	prove	VERB
inlawrev-3405	1297	52	fraud	fraud	NOUN
inlawrev-3405	1297	53	for	for	ADP
inlawrev-3405	1297	54	other	other	ADJ
inlawrev-3405	1297	55	years	year	NOUN
inlawrev-3405	1297	56	)	)	PUNCT
inlawrev-3405	1297	57	;	;	PUNCT
inlawrev-3405	1297	58	see	see	VERB
inlawrev-3405	1297	59	also	also	ADV
inlawrev-3405	1297	60	jerome	jerome	PROPN
inlawrev-3405	1297	61	v.	v.	PROPN
inlawrev-3405	1297	62	commissioner	commissioner	PROPN
inlawrev-3405	1297	63	,	,	PUNCT
inlawrev-3405	1297	64	65	65	NUM
inlawrev-3405	1297	65	t.c.m	t.c.m	NOUN
inlawrev-3405	1297	66	.	.	PUNCT
inlawrev-3405	1298	1	(	(	PUNCT
inlawrev-3405	1298	2	cch	cch	NOUN
inlawrev-3405	1298	3	)	)	PUNCT
inlawrev-3405	1298	4	2269	2269	NUM
inlawrev-3405	1298	5	,	,	PUNCT
inlawrev-3405	1298	6	2271	2271	NUM
inlawrev-3405	1298	7	-	-	SYM
inlawrev-3405	1298	8	72	72	NUM
inlawrev-3405	1298	9	(	(	PUNCT
inlawrev-3405	1298	10	1993	1993	NUM
inlawrev-3405	1298	11	)	)	PUNCT
inlawrev-3405	1298	12	(	(	PUNCT
inlawrev-3405	1298	13	stating	state	VERB
inlawrev-3405	1298	14	that	that	DET
inlawrev-3405	1298	15	petitioner	petitioner	NOUN
inlawrev-3405	1298	16	,	,	PUNCT
inlawrev-3405	1298	17	a	a	DET
inlawrev-3405	1298	18	tax	tax	NOUN
inlawrev-3405	1298	19	resister	resister	NOUN
inlawrev-3405	1298	20	,	,	PUNCT
inlawrev-3405	1298	21	did	do	AUX
inlawrev-3405	1298	22	not	not	PART
inlawrev-3405	1298	23	cooperate	cooperate	VERB
inlawrev-3405	1298	24	with	with	ADP
inlawrev-3405	1298	25	tax	tax	NOUN
inlawrev-3405	1298	26	agents	agent	NOUN
inlawrev-3405	1298	27	as	as	SCONJ
inlawrev-3405	1298	28	evidenced	evidence	VERB
inlawrev-3405	1298	29	by	by	ADP
inlawrev-3405	1298	30	presenting	present	VERB
inlawrev-3405	1298	31	frivolous	frivolous	ADJ
inlawrev-3405	1298	32	arguments	argument	NOUN
inlawrev-3405	1298	33	,	,	PUNCT
inlawrev-3405	1298	34	failing	fail	VERB
inlawrev-3405	1298	35	to	to	PART
inlawrev-3405	1298	36	respond	respond	VERB
inlawrev-3405	1298	37	to	to	ADP
inlawrev-3405	1298	38	summonses	summons	NOUN
inlawrev-3405	1298	39	for	for	ADP
inlawrev-3405	1298	40	information	information	NOUN
inlawrev-3405	1298	41	and	and	CCONJ
inlawrev-3405	1298	42	failing	fail	VERB
inlawrev-3405	1298	43	to	to	PART
inlawrev-3405	1298	44	make	make	VERB
inlawrev-3405	1298	45	any	any	DET
inlawrev-3405	1298	46	required	required	ADJ
inlawrev-3405	1298	47	estimated	estimate	VERB
inlawrev-3405	1298	48	tax	tax	NOUN
inlawrev-3405	1298	49	payments	payment	NOUN
inlawrev-3405	1298	50	)	)	PUNCT
inlawrev-3405	1298	51	.	.	PUNCT
inlawrev-3405	1299	1	2000	2000	NUM
inlawrev-3405	1299	2	]	]	PUNCT
inlawrev-3405	1299	3	critique	critique	NOUN
inlawrev-3405	1299	4	of	of	ADP
inlawrev-3405	1299	5	the	the	DET
inlawrev-3405	1299	6	irs	irs	PROPN
inlawrev-3405	1299	7	563	563	NUM
inlawrev-3405	1299	8	accurate	accurate	ADJ
inlawrev-3405	1299	9	records	record	NOUN
inlawrev-3405	1299	10	may	may	AUX
inlawrev-3405	1299	11	well	well	ADV
inlawrev-3405	1299	12	be	be	AUX
inlawrev-3405	1299	13	a	a	DET
inlawrev-3405	1299	14	clear	clear	ADJ
inlawrev-3405	1299	15	badge	badge	NOUN
inlawrev-3405	1299	16	of	of	ADP
inlawrev-3405	1299	17	fraud.^*^	fraud.^*^	NOUN
inlawrev-3405	1299	18	yet	yet	CCONJ
inlawrev-3405	1299	19	lack	lack	NOUN
inlawrev-3405	1299	20	of	of	ADP
inlawrev-3405	1299	21	cooperation	cooperation	NOUN
inlawrev-3405	1299	22	can	can	AUX
inlawrev-3405	1299	23	also	also	ADV
inlawrev-3405	1299	24	be	be	AUX
inlawrev-3405	1299	25	cited	cite	VERB
inlawrev-3405	1299	26	as	as	ADP
inlawrev-3405	1299	27	a	a	DET
inlawrev-3405	1299	28	badge	badge	NOUN
inlawrev-3405	1299	29	of	of	ADP
inlawrev-3405	1299	30	fraud	fraud	NOUN
inlawrev-3405	1299	31	if	if	SCONJ
inlawrev-3405	1299	32	a	a	DET
inlawrev-3405	1299	33	taxpayer	taxpayer	NOUN
inlawrev-3405	1299	34	does	do	AUX
inlawrev-3405	1299	35	not	not	PART
inlawrev-3405	1299	36	confess	confess	VERB
inlawrev-3405	1299	37	to	to	ADP
inlawrev-3405	1299	38	most	most	ADJ
inlawrev-3405	1299	39	every	every	PRON
inlawrev-3405	1299	40	dollar	dollar	NOUN
inlawrev-3405	1299	41	alleged	allege	VERB
inlawrev-3405	1299	42	against	against	ADP
inlawrev-3405	1299	43	him.^"*^	him.^"*^	NOUN
inlawrev-3405	1299	44	in	in	ADP
inlawrev-3405	1299	45	large	large	ADJ
inlawrev-3405	1299	46	part	part	NOUN
inlawrev-3405	1299	47	,	,	PUNCT
inlawrev-3405	1299	48	this	this	PRON
inlawrev-3405	1299	49	is	be	AUX
inlawrev-3405	1299	50	exacerbated	exacerbate	VERB
inlawrev-3405	1299	51	by	by	ADP
inlawrev-3405	1299	52	the	the	DET
inlawrev-3405	1299	53	protective	protective	ADJ
inlawrev-3405	1299	54	position	position	NOUN
inlawrev-3405	1299	55	's	's	PART
inlawrev-3405	1299	56	overly	overly	ADV
inlawrev-3405	1299	57	large	large	ADJ
inlawrev-3405	1299	58	assertions	assertion	NOUN
inlawrev-3405	1299	59	of	of	ADP
inlawrev-3405	1299	60	the	the	DET
inlawrev-3405	1299	61	taxpayer	taxpayer	NOUN
inlawrev-3405	1299	62	's	's	PART
inlawrev-3405	1299	63	unreported	unreported	ADJ
inlawrev-3405	1299	64	income	income	NOUN
inlawrev-3405	1299	65	.	.	PUNCT
inlawrev-3405	1300	1	if	if	SCONJ
inlawrev-3405	1300	2	a	a	DET
inlawrev-3405	1300	3	marginal	marginal	ADJ
inlawrev-3405	1300	4	participant	participant	NOUN
inlawrev-3405	1300	5	on	on	ADP
inlawrev-3405	1300	6	the	the	DET
inlawrev-3405	1300	7	periphery	periphery	NOUN
inlawrev-3405	1300	8	of	of	ADP
inlawrev-3405	1300	9	the	the	DET
inlawrev-3405	1300	10	conspiracy	conspiracy	NOUN
inlawrev-3405	1300	11	claims	claim	VERB
inlawrev-3405	1300	12	that	that	SCONJ
inlawrev-3405	1300	13	he	he	PRON
inlawrev-3405	1300	14	knows	know	VERB
inlawrev-3405	1300	15	little	little	ADJ
inlawrev-3405	1300	16	or	or	CCONJ
inlawrev-3405	1300	17	nothing	nothing	PRON
inlawrev-3405	1300	18	,	,	PUNCT
inlawrev-3405	1300	19	this	this	PRON
inlawrev-3405	1300	20	may	may	AUX
inlawrev-3405	1300	21	not	not	PART
inlawrev-3405	1300	22	in	in	ADP
inlawrev-3405	1300	23	itself	itself	PRON
inlawrev-3405	1300	24	constitute	constitute	VERB
inlawrev-3405	1300	25	a	a	DET
inlawrev-3405	1300	26	lack	lack	NOUN
inlawrev-3405	1300	27	of	of	ADP
inlawrev-3405	1300	28	cooperation	cooperation	NOUN
inlawrev-3405	1300	29	.	.	PUNCT
inlawrev-3405	1301	1	such	such	DET
inlawrev-3405	1301	2	a	a	DET
inlawrev-3405	1301	3	marginal	marginal	ADJ
inlawrev-3405	1301	4	member	member	NOUN
inlawrev-3405	1301	5	of	of	ADP
inlawrev-3405	1301	6	the	the	DET
inlawrev-3405	1301	7	conspiracy	conspiracy	NOUN
inlawrev-3405	1301	8	may	may	AUX
inlawrev-3405	1301	9	in	in	ADP
inlawrev-3405	1301	10	fact	fact	NOUN
inlawrev-3405	1301	11	have	have	VERB
inlawrev-3405	1301	12	no	no	DET
inlawrev-3405	1301	13	information	information	NOUN
inlawrev-3405	1301	14	concerning	concern	VERB
inlawrev-3405	1301	15	the	the	DET
inlawrev-3405	1301	16	details	detail	NOUN
inlawrev-3405	1301	17	ofthe	ofthe	NOUN
inlawrev-3405	1301	18	conspiracy	conspiracy	NOUN
inlawrev-3405	1301	19	.	.	PUNCT
inlawrev-3405	1302	1	even	even	ADV
inlawrev-3405	1302	2	ifa	ifa	PROPN
inlawrev-3405	1302	3	marginal	marginal	ADJ
inlawrev-3405	1302	4	conspirator	conspirator	NOUN
inlawrev-3405	1302	5	is	be	AUX
inlawrev-3405	1302	6	in	in	ADP
inlawrev-3405	1302	7	fact	fact	NOUN
inlawrev-3405	1302	8	without	without	ADP
inlawrev-3405	1302	9	knowledge	knowledge	NOUN
inlawrev-3405	1302	10	of	of	ADP
inlawrev-3405	1302	11	how	how	SCONJ
inlawrev-3405	1302	12	the	the	DET
inlawrev-3405	1302	13	primary	primary	ADJ
inlawrev-3405	1302	14	conspirators	conspirator	NOUN
inlawrev-3405	1302	15	shared	share	VERB
inlawrev-3405	1302	16	the	the	DET
inlawrev-3405	1302	17	proceeds	proceed	NOUN
inlawrev-3405	1302	18	of	of	ADP
inlawrev-3405	1302	19	the	the	DET
inlawrev-3405	1302	20	conspiracy	conspiracy	NOUN
inlawrev-3405	1302	21	,	,	PUNCT
inlawrev-3405	1302	22	the	the	DET
inlawrev-3405	1302	23	service	service	NOUN
inlawrev-3405	1302	24	may	may	AUX
inlawrev-3405	1302	25	doubt	doubt	VERB
inlawrev-3405	1302	26	the	the	DET
inlawrev-3405	1302	27	marginal	marginal	ADJ
inlawrev-3405	1302	28	conspirator	conspirator	NOUN
inlawrev-3405	1302	29	's	's	PART
inlawrev-3405	1302	30	ignorance	ignorance	NOUN
inlawrev-3405	1302	31	and	and	CCONJ
inlawrev-3405	1302	32	ascribe	ascribe	VERB
inlawrev-3405	1302	33	a	a	DET
inlawrev-3405	1302	34	lack	lack	NOUN
inlawrev-3405	1302	35	of	of	ADP
inlawrev-3405	1302	36	cooperation	cooperation	NOUN
inlawrev-3405	1302	37	to	to	ADP
inlawrev-3405	1302	38	him	he	PRON
inlawrev-3405	1302	39	.	.	PUNCT
inlawrev-3405	1303	1	nevertheless	nevertheless	ADV
inlawrev-3405	1303	2	,	,	PUNCT
inlawrev-3405	1303	3	this	this	PRON
inlawrev-3405	1303	4	can	can	AUX
inlawrev-3405	1303	5	be	be	AUX
inlawrev-3405	1303	6	grounds	ground	NOUN
inlawrev-3405	1303	7	for	for	SCONJ
inlawrev-3405	1303	8	the	the	DET
inlawrev-3405	1303	9	service	service	NOUN
inlawrev-3405	1303	10	to	to	PART
inlawrev-3405	1303	11	assert	assert	VERB
inlawrev-3405	1303	12	that	that	SCONJ
inlawrev-3405	1303	13	the	the	DET
inlawrev-3405	1303	14	taxpayer	taxpayer	NOUN
inlawrev-3405	1303	15	has	have	AUX
inlawrev-3405	1303	16	not	not	PART
inlawrev-3405	1303	17	cooperated	cooperate	VERB
inlawrev-3405	1303	18	.	.	PUNCT
inlawrev-3405	1304	1	quite	quite	ADV
inlawrev-3405	1304	2	conceivably	conceivably	ADV
inlawrev-3405	1304	3	,	,	PUNCT
inlawrev-3405	1304	4	a	a	DET
inlawrev-3405	1304	5	marginal	marginal	ADJ
inlawrev-3405	1304	6	conspirator	conspirator	NOUN
inlawrev-3405	1304	7	whose	whose	DET
inlawrev-3405	1304	8	underlying	underlie	VERB
inlawrev-3405	1304	9	criminal	criminal	ADJ
inlawrev-3405	1304	10	acts	act	NOUN
inlawrev-3405	1304	11	do	do	AUX
inlawrev-3405	1304	12	not	not	PART
inlawrev-3405	1304	13	require	require	VERB
inlawrev-3405	1304	14	the	the	DET
inlawrev-3405	1304	15	receipt	receipt	NOUN
inlawrev-3405	1304	16	of	of	ADP
inlawrev-3405	1304	17	money	money	NOUN
inlawrev-3405	1304	18	and	and	CCONJ
inlawrev-3405	1304	19	who	who	PRON
inlawrev-3405	1304	20	denies	deny	VERB
inlawrev-3405	1304	21	the	the	DET
inlawrev-3405	1304	22	receipt	receipt	NOUN
inlawrev-3405	1304	23	of	of	ADP
inlawrev-3405	1304	24	money	money	NOUN
inlawrev-3405	1304	25	,	,	PUNCT
inlawrev-3405	1304	26	and	and	CCONJ
inlawrev-3405	1304	27	against	against	ADP
inlawrev-3405	1304	28	whom	whom	PRON
inlawrev-3405	1304	29	there	there	PRON
inlawrev-3405	1304	30	is	be	VERB
inlawrev-3405	1304	31	nominal	nominal	ADJ
inlawrev-3405	1304	32	evidence	evidence	NOUN
inlawrev-3405	1304	33	of	of	ADP
inlawrev-3405	1304	34	his	his	PRON
inlawrev-3405	1304	35	receipt	receipt	NOUN
inlawrev-3405	1304	36	of	of	ADP
inlawrev-3405	1304	37	money	money	NOUN
inlawrev-3405	1304	38	,	,	PUNCT
inlawrev-3405	1304	39	may	may	AUX
inlawrev-3405	1304	40	fit	fit	VERB
inlawrev-3405	1304	41	within	within	ADP
inlawrev-3405	1304	42	this	this	DET
inlawrev-3405	1304	43	badge	badge	NOUN
inlawrev-3405	1304	44	of	of	ADP
inlawrev-3405	1304	45	fraud	fraud	NOUN
inlawrev-3405	1304	46	,	,	PUNCT
inlawrev-3405	1304	47	even	even	ADV
inlawrev-3405	1304	48	if	if	SCONJ
inlawrev-3405	1304	49	the	the	DET
inlawrev-3405	1304	50	conspirator	conspirator	NOUN
inlawrev-3405	1304	51	never	never	ADV
inlawrev-3405	1304	52	received	receive	VERB
inlawrev-3405	1304	53	any	any	DET
inlawrev-3405	1304	54	money	money	NOUN
inlawrev-3405	1304	55	.	.	PUNCT
inlawrev-3405	1305	1	^'^'^	^'^'^	PROPN
inlawrev-3405	1305	2	realistically	realistically	ADV
inlawrev-3405	1305	3	,	,	PUNCT
inlawrev-3405	1305	4	is	be	AUX
inlawrev-3405	1305	5	it	it	PRON
inlawrev-3405	1305	6	reasonable	reasonable	ADJ
inlawrev-3405	1305	7	to	to	PART
inlawrev-3405	1305	8	assume	assume	VERB
inlawrev-3405	1305	9	that	that	SCONJ
inlawrev-3405	1305	10	a	a	DET
inlawrev-3405	1305	11	taxpayer	taxpayer	NOUN
inlawrev-3405	1305	12	who	who	PRON
inlawrev-3405	1305	13	received	receive	VERB
inlawrev-3405	1305	14	very	very	ADV
inlawrev-3405	1305	15	little	little	ADJ
inlawrev-3405	1305	16	,	,	PUNCT
inlawrev-3405	1305	17	if	if	SCONJ
inlawrev-3405	1305	18	any	any	PRON
inlawrev-3405	1305	19	,	,	PUNCT
inlawrev-3405	1305	20	income	income	NOUN
inlawrev-3405	1305	21	and	and	CCONJ
inlawrev-3405	1305	22	who	who	PRON
inlawrev-3405	1305	23	receives	receive	VERB
inlawrev-3405	1305	24	a	a	DET
inlawrev-3405	1305	25	statutory	statutory	ADJ
inlawrev-3405	1305	26	notice	notice	NOUN
inlawrev-3405	1305	27	asserting	assert	VERB
inlawrev-3405	1305	28	that	that	SCONJ
inlawrev-3405	1305	29	he	he	PRON
inlawrev-3405	1305	30	has	have	AUX
inlawrev-3405	1305	31	received	receive	VERB
inlawrev-3405	1305	32	large	large	ADJ
inlawrev-3405	1305	33	unreported	unreported	ADJ
inlawrev-3405	1305	34	receipts	receipt	NOUN
inlawrev-3405	1305	35	as	as	SCONJ
inlawrev-3405	1305	36	augmented	augment	VERB
inlawrev-3405	1305	37	by	by	ADP
inlawrev-3405	1305	38	the	the	DET
inlawrev-3405	1305	39	"	"	PUNCT
inlawrev-3405	1305	40	protective	protective	ADJ
inlawrev-3405	1305	41	position	position	NOUN
inlawrev-3405	1305	42	,	,	PUNCT
inlawrev-3405	1305	43	"	"	PUNCT
inlawrev-3405	1305	44	will	will	AUX
inlawrev-3405	1305	45	242	242	NUM
inlawrev-3405	1305	46	.	.	PUNCT
inlawrev-3405	1306	1	see	see	VERB
inlawrev-3405	1306	2	webster	webster	PROPN
inlawrev-3405	1306	3	v.	v.	PROPN
inlawrev-3405	1306	4	commissioner	commissioner	PROPN
inlawrev-3405	1306	5	,	,	PUNCT
inlawrev-3405	1306	6	63	63	NUM
inlawrev-3405	1306	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1306	8	.	.	PUNCT
inlawrev-3405	1307	1	(	(	PUNCT
inlawrev-3405	1307	2	cch	cch	NOUN
inlawrev-3405	1307	3	)	)	PUNCT
inlawrev-3405	1307	4	2757	2757	NUM
inlawrev-3405	1307	5	,	,	PUNCT
inlawrev-3405	1307	6	2759	2759	NUM
inlawrev-3405	1307	7	(	(	PUNCT
inlawrev-3405	1307	8	1	1	NUM
inlawrev-3405	1307	9	992	992	NUM
inlawrev-3405	1307	10	)	)	PUNCT
inlawrev-3405	1307	11	(	(	PUNCT
inlawrev-3405	1307	12	presuming	presume	VERB
inlawrev-3405	1307	13	intent	intent	NOUN
inlawrev-3405	1307	14	to	to	PART
inlawrev-3405	1307	15	conceal	conceal	VERB
inlawrev-3405	1307	16	based	base	VERB
inlawrev-3405	1307	17	on	on	ADP
inlawrev-3405	1307	18	fact	fact	NOUN
inlawrev-3405	1307	19	that	that	SCONJ
inlawrev-3405	1307	20	taxpayer	taxpayer	NOUN
inlawrev-3405	1307	21	kept	keep	VERB
inlawrev-3405	1307	22	no	no	DET
inlawrev-3405	1307	23	records	record	NOUN
inlawrev-3405	1307	24	of	of	ADP
inlawrev-3405	1307	25	his	his	PRON
inlawrev-3405	1307	26	unreported	unreported	ADJ
inlawrev-3405	1307	27	income	income	NOUN
inlawrev-3405	1307	28	from	from	ADP
inlawrev-3405	1307	29	his	his	PRON
inlawrev-3405	1307	30	illegal	illegal	ADJ
inlawrev-3405	1307	31	gambling	gambling	NOUN
inlawrev-3405	1307	32	activities	activity	NOUN
inlawrev-3405	1307	33	)	)	PUNCT
inlawrev-3405	1307	34	;	;	PUNCT
inlawrev-3405	1307	35	steines	steine	NOUN
inlawrev-3405	1307	36	v.	v.	ADP
inlawrev-3405	1307	37	commissioner	commissioner	NOUN
inlawrev-3405	1307	38	,	,	PUNCT
inlawrev-3405	1307	39	63	63	NUM
inlawrev-3405	1307	40	t.c.m	t.c.m	NOUN
inlawrev-3405	1307	41	.	.	PUNCT
inlawrev-3405	1308	1	(	(	PUNCT
inlawrev-3405	1308	2	cch	cch	NOUN
inlawrev-3405	1308	3	)	)	PUNCT
inlawrev-3405	1308	4	1771	1771	NUM
inlawrev-3405	1308	5	,	,	PUNCT
inlawrev-3405	1308	6	1775	1775	NUM
inlawrev-3405	1308	7	(	(	PUNCT
inlawrev-3405	1308	8	1992	1992	NUM
inlawrev-3405	1308	9	)	)	PUNCT
inlawrev-3405	1308	10	(	(	PUNCT
inlawrev-3405	1308	11	finding	find	VERB
inlawrev-3405	1308	12	that	that	DET
inlawrev-3405	1308	13	failure	failure	NOUN
inlawrev-3405	1308	14	to	to	PART
inlawrev-3405	1308	15	maintain	maintain	VERB
inlawrev-3405	1308	16	or	or	CCONJ
inlawrev-3405	1308	17	submit	submit	VERB
inlawrev-3405	1308	18	records	record	NOUN
inlawrev-3405	1308	19	of	of	ADP
inlawrev-3405	1308	20	deductions	deduction	NOUN
inlawrev-3405	1308	21	and	and	CCONJ
inlawrev-3405	1308	22	income	income	NOUN
inlawrev-3405	1308	23	-	-	PUNCT
inlawrev-3405	1308	24	producing	produce	VERB
inlawrev-3405	1308	25	activities	activity	NOUN
inlawrev-3405	1308	26	,	,	PUNCT
inlawrev-3405	1308	27	as	as	ADV
inlawrev-3405	1308	28	well	well	ADV
inlawrev-3405	1308	29	as	as	ADP
inlawrev-3405	1308	30	failing	fail	VERB
inlawrev-3405	1308	31	to	to	PART
inlawrev-3405	1308	32	comply	comply	VERB
inlawrev-3405	1308	33	with	with	ADP
inlawrev-3405	1308	34	the	the	DET
inlawrev-3405	1308	35	rules	rule	NOUN
inlawrev-3405	1308	36	of	of	ADP
inlawrev-3405	1308	37	court	court	NOUN
inlawrev-3405	1308	38	,	,	PUNCT
inlawrev-3405	1308	39	were	be	AUX
inlawrev-3405	1308	40	evidence	evidence	NOUN
inlawrev-3405	1308	41	of	of	ADP
inlawrev-3405	1308	42	fraud	fraud	NOUN
inlawrev-3405	1308	43	)	)	PUNCT
inlawrev-3405	1308	44	;	;	PUNCT
inlawrev-3405	1308	45	nachison	nachison	PROPN
inlawrev-3405	1308	46	v.	v.	PROPN
inlawrev-3405	1308	47	commissioner	commissioner	PROPN
inlawrev-3405	1308	48	,	,	PUNCT
inlawrev-3405	1308	49	41	41	NUM
inlawrev-3405	1308	50	t.c.m	t.c.m	NOUN
inlawrev-3405	1308	51	.	.	PUNCT
inlawrev-3405	1309	1	(	(	PUNCT
inlawrev-3405	1309	2	cch	cch	NOUN
inlawrev-3405	1309	3	)	)	PUNCT
inlawrev-3405	1309	4	1079	1079	NUM
inlawrev-3405	1309	5	,	,	PUNCT
inlawrev-3405	1309	6	1	1	NUM
inlawrev-3405	1309	7	083	083	NUM
inlawrev-3405	1309	8	-	-	SYM
inlawrev-3405	1309	9	84	84	NUM
inlawrev-3405	1309	10	(	(	PUNCT
inlawrev-3405	1309	11	1981	1981	NUM
inlawrev-3405	1309	12	)	)	PUNCT
inlawrev-3405	1309	13	(	(	PUNCT
inlawrev-3405	1309	14	stating	state	VERB
inlawrev-3405	1309	15	that	that	DET
inlawrev-3405	1309	16	refusal	refusal	NOUN
inlawrev-3405	1309	17	to	to	PART
inlawrev-3405	1309	18	answer	answer	VERB
inlawrev-3405	1309	19	request	request	NOUN
inlawrev-3405	1309	20	for	for	ADP
inlawrev-3405	1309	21	admissions	admission	NOUN
inlawrev-3405	1309	22	is	be	AUX
inlawrev-3405	1309	23	deemed	deem	VERB
inlawrev-3405	1309	24	to	to	PART
inlawrev-3405	1309	25	admit	admit	VERB
inlawrev-3405	1309	26	those	those	DET
inlawrev-3405	1309	27	facts	fact	NOUN
inlawrev-3405	1309	28	and	and	CCONJ
inlawrev-3405	1309	29	that	that	DET
inlawrev-3405	1309	30	refusal	refusal	NOUN
inlawrev-3405	1309	31	to	to	PART
inlawrev-3405	1309	32	provide	provide	VERB
inlawrev-3405	1309	33	records	record	NOUN
inlawrev-3405	1309	34	in	in	ADP
inlawrev-3405	1309	35	order	order	NOUN
inlawrev-3405	1309	36	to	to	PART
inlawrev-3405	1309	37	delay	delay	VERB
inlawrev-3405	1309	38	and	and	CCONJ
inlawrev-3405	1309	39	frustrate	frustrate	VERB
inlawrev-3405	1309	40	investigation	investigation	NOUN
inlawrev-3405	1309	41	of	of	ADP
inlawrev-3405	1309	42	tax	tax	NOUN
inlawrev-3405	1309	43	liability	liability	NOUN
inlawrev-3405	1309	44	was	be	AUX
inlawrev-3405	1309	45	additional	additional	ADJ
inlawrev-3405	1309	46	indicia	indicia	NOUN
inlawrev-3405	1309	47	of	of	ADP
inlawrev-3405	1309	48	fraud	fraud	NOUN
inlawrev-3405	1309	49	)	)	PUNCT
inlawrev-3405	1309	50	.	.	PUNCT
inlawrev-3405	1310	1	243	243	NUM
inlawrev-3405	1310	2	.	.	PUNCT
inlawrev-3405	1311	1	see	see	VERB
inlawrev-3405	1311	2	ryan	ryan	PROPN
inlawrev-3405	1311	3	v.	v.	PROPN
inlawrev-3405	1311	4	commissioner	commissioner	PROPN
inlawrev-3405	1311	5	,	,	PUNCT
inlawrev-3405	1311	6	75	75	NUM
inlawrev-3405	1311	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1311	8	.	.	PUNCT
inlawrev-3405	1312	1	(	(	PUNCT
inlawrev-3405	1312	2	cch	cch	NOUN
inlawrev-3405	1312	3	)	)	PUNCT
inlawrev-3405	1312	4	1778	1778	NUM
inlawrev-3405	1312	5	(	(	PUNCT
inlawrev-3405	1312	6	1998	1998	NUM
inlawrev-3405	1312	7	)	)	PUNCT
inlawrev-3405	1312	8	.	.	PUNCT
inlawrev-3405	1313	1	(	(	PUNCT
inlawrev-3405	1313	2	service	service	NOUN
inlawrev-3405	1313	3	alleged	allege	VERB
inlawrev-3405	1313	4	that	that	SCONJ
inlawrev-3405	1313	5	giongo	giongo	NOUN
inlawrev-3405	1313	6	had	have	VERB
inlawrev-3405	1313	7	additional	additional	ADJ
inlawrev-3405	1313	8	gross	gross	ADJ
inlawrev-3405	1313	9	income	income	NOUN
inlawrev-3405	1313	10	of	of	ADP
inlawrev-3405	1313	11	$	$	SYM
inlawrev-3405	1313	12	214,900	214,900	NUM
inlawrev-3405	1313	13	,	,	PUNCT
inlawrev-3405	1313	14	and	and	CCONJ
inlawrev-3405	1313	15	he	he	PRON
inlawrev-3405	1313	16	therefore	therefore	ADV
inlawrev-3405	1313	17	owed	owe	VERB
inlawrev-3405	1313	18	$	$	SYM
inlawrev-3405	1313	19	102,33	102,33	NUM
inlawrev-3405	1313	20	1	1	NUM
inlawrev-3405	1313	21	in	in	ADP
inlawrev-3405	1313	22	additional	additional	ADJ
inlawrev-3405	1313	23	tax	tax	NOUN
inlawrev-3405	1313	24	(	(	PUNCT
inlawrev-3405	1313	25	plus	plus	CCONJ
inlawrev-3405	1313	26	additions	addition	NOUN
inlawrev-3405	1313	27	)	)	PUNCT
inlawrev-3405	1313	28	from	from	ADP
inlawrev-3405	1313	29	the	the	DET
inlawrev-3405	1313	30	rico	rico	PROPN
inlawrev-3405	1313	31	enterprise	enterprise	NOUN
inlawrev-3405	1313	32	,	,	PUNCT
inlawrev-3405	1313	33	including	include	VERB
inlawrev-3405	1313	34	allocations	allocation	NOUN
inlawrev-3405	1313	35	under	under	ADP
inlawrev-3405	1313	36	protective	protective	ADJ
inlawrev-3405	1313	37	position	position	NOUN
inlawrev-3405	1313	38	)	)	PUNCT
inlawrev-3405	1313	39	.	.	PUNCT
inlawrev-3405	1314	1	after	after	ADP
inlawrev-3405	1314	2	trial	trial	NOUN
inlawrev-3405	1314	3	,	,	PUNCT
inlawrev-3405	1314	4	on	on	ADP
inlawrev-3405	1314	5	brief	brief	ADJ
inlawrev-3405	1314	6	the	the	DET
inlawrev-3405	1314	7	service	service	NOUN
inlawrev-3405	1314	8	dropped	drop	VERB
inlawrev-3405	1314	9	its	its	PRON
inlawrev-3405	1314	10	protective	protective	ADJ
inlawrev-3405	1314	11	position	position	NOUN
inlawrev-3405	1314	12	,	,	PUNCT
inlawrev-3405	1314	13	and	and	CCONJ
inlawrev-3405	1314	14	said	say	VERB
inlawrev-3405	1314	15	giongo	giongo	NOUN
inlawrev-3405	1314	16	had	have	VERB
inlawrev-3405	1314	17	unreported	unreported	ADJ
inlawrev-3405	1314	18	income	income	NOUN
inlawrev-3405	1314	19	of	of	ADP
inlawrev-3405	1314	20	$	$	SYM
inlawrev-3405	1314	21	25,966	25,966	NUM
inlawrev-3405	1314	22	.	.	PUNCT
inlawrev-3405	1315	1	see	see	VERB
inlawrev-3405	1315	2	i	i	PRON
inlawrev-3405	1315	3	d.	d.	PROPN
inlawrev-3405	1315	4	at	at	ADP
inlawrev-3405	1315	5	1787	1787	NUM
inlawrev-3405	1315	6	.	.	PUNCT
inlawrev-3405	1316	1	he	he	PRON
inlawrev-3405	1316	2	was	be	AUX
inlawrev-3405	1316	3	determined	determined	ADJ
inlawrev-3405	1316	4	to	to	PART
inlawrev-3405	1316	5	have	have	AUX
inlawrev-3405	1316	6	received	receive	VERB
inlawrev-3405	1316	7	$	$	SYM
inlawrev-3405	1316	8	7150	7150	NUM
inlawrev-3405	1316	9	of	of	ADP
inlawrev-3405	1316	10	fraudulent	fraudulent	ADJ
inlawrev-3405	1316	11	income	income	NOUN
inlawrev-3405	1316	12	from	from	ADP
inlawrev-3405	1316	13	the	the	DET
inlawrev-3405	1316	14	conspiracy	conspiracy	NOUN
inlawrev-3405	1316	15	.	.	PUNCT
inlawrev-3405	1317	1	see	see	VERB
inlawrev-3405	1317	2	i	i	PRON
inlawrev-3405	1317	3	d.	d.	PROPN
inlawrev-3405	1317	4	for	for	ADP
inlawrev-3405	1317	5	a	a	DET
inlawrev-3405	1317	6	further	further	ADJ
inlawrev-3405	1317	7	discussion	discussion	NOUN
inlawrev-3405	1317	8	of	of	ADP
inlawrev-3405	1317	9	lack	lack	NOUN
inlawrev-3405	1317	10	ofcooperation	ofcooperation	NOUN
inlawrev-3405	1317	11	,	,	PUNCT
inlawrev-3405	1317	12	see	see	VERB
inlawrev-3405	1317	13	supra	supra	PROPN
inlawrev-3405	1317	14	note	note	PROPN
inlawrev-3405	1317	15	241	241	NUM
inlawrev-3405	1317	16	and	and	CCONJ
inlawrev-3405	1317	17	accompanying	accompany	VERB
inlawrev-3405	1317	18	text	text	NOUN
inlawrev-3405	1317	19	.	.	PUNCT
inlawrev-3405	1318	1	with	with	ADP
inlawrev-3405	1318	2	such	such	DET
inlawrev-3405	1318	3	a	a	DET
inlawrev-3405	1318	4	disparity	disparity	NOUN
inlawrev-3405	1318	5	between	between	ADP
inlawrev-3405	1318	6	the	the	DET
inlawrev-3405	1318	7	original	original	ADJ
inlawrev-3405	1318	8	amount	amount	NOUN
inlawrev-3405	1318	9	asserted	assert	VERB
inlawrev-3405	1318	10	,	,	PUNCT
inlawrev-3405	1318	11	and	and	CCONJ
inlawrev-3405	1318	12	the	the	DET
inlawrev-3405	1318	13	ultimate	ultimate	ADJ
inlawrev-3405	1318	14	sum	sum	NOUN
inlawrev-3405	1318	15	determined	determine	VERB
inlawrev-3405	1318	16	by	by	ADP
inlawrev-3405	1318	17	the	the	DET
inlawrev-3405	1318	18	court	court	NOUN
inlawrev-3405	1318	19	,	,	PUNCT
inlawrev-3405	1318	20	there	there	PRON
inlawrev-3405	1318	21	is	be	VERB
inlawrev-3405	1318	22	very	very	ADV
inlawrev-3405	1318	23	little	little	ADJ
inlawrev-3405	1318	24	room	room	NOUN
inlawrev-3405	1318	25	for	for	ADP
inlawrev-3405	1318	26	"	"	PUNCT
inlawrev-3405	1318	27	cooperation	cooperation	NOUN
inlawrev-3405	1318	28	"	"	PUNCT
inlawrev-3405	1318	29	before	before	ADP
inlawrev-3405	1318	30	trial	trial	NOUN
inlawrev-3405	1318	31	.	.	PUNCT
inlawrev-3405	1319	1	244	244	NUM
inlawrev-3405	1319	2	.	.	PUNCT
inlawrev-3405	1320	1	see	see	VERB
inlawrev-3405	1320	2	ryan	ryan	PROPN
inlawrev-3405	1320	3	,	,	PUNCT
inlawrev-3405	1320	4	75	75	NUM
inlawrev-3405	1320	5	t.c.m	t.c.m	NOUN
inlawrev-3405	1320	6	.	.	PUNCT
inlawrev-3405	1321	1	at	at	ADP
inlawrev-3405	1321	2	1798	1798	NUM
inlawrev-3405	1321	3	(	(	PUNCT
inlawrev-3405	1321	4	noting	note	VERB
inlawrev-3405	1321	5	that	that	SCONJ
inlawrev-3405	1321	6	one	one	NUM
inlawrev-3405	1321	7	taxpayer	taxpayer	NOUN
inlawrev-3405	1321	8	(	(	PUNCT
inlawrev-3405	1321	9	giongo	giongo	PROPN
inlawrev-3405	1321	10	)	)	PUNCT
inlawrev-3405	1321	11	who	who	PRON
inlawrev-3405	1321	12	had	have	AUX
inlawrev-3405	1321	13	been	be	AUX
inlawrev-3405	1321	14	convicted	convict	VERB
inlawrev-3405	1321	15	under	under	ADP
inlawrev-3405	1321	16	rico	rico	PROPN
inlawrev-3405	1321	17	only	only	ADV
inlawrev-3405	1321	18	of	of	ADP
inlawrev-3405	1321	19	conspiracy	conspiracy	NOUN
inlawrev-3405	1321	20	and	and	CCONJ
inlawrev-3405	1321	21	aiding	aid	VERB
inlawrev-3405	1321	22	and	and	CCONJ
inlawrev-3405	1321	23	abetting	abetting	NOUN
inlawrev-3405	1321	24	was	be	AUX
inlawrev-3405	1321	25	not	not	PART
inlawrev-3405	1321	26	estopped	estop	VERB
inlawrev-3405	1321	27	to	to	PART
inlawrev-3405	1321	28	deny	deny	VERB
inlawrev-3405	1321	29	receiving	receive	VERB
inlawrev-3405	1321	30	any	any	DET
inlawrev-3405	1321	31	money	money	NOUN
inlawrev-3405	1321	32	;	;	PUNCT
inlawrev-3405	1321	33	but	but	CCONJ
inlawrev-3405	1321	34	stating	state	VERB
inlawrev-3405	1321	35	that	that	SCONJ
inlawrev-3405	1321	36	although	although	SCONJ
inlawrev-3405	1321	37	he	he	PRON
inlawrev-3405	1321	38	was	be	AUX
inlawrev-3405	1321	39	not	not	PART
inlawrev-3405	1321	40	collaterally	collaterally	ADV
inlawrev-3405	1321	41	estopped	estop	VERB
inlawrev-3405	1321	42	to	to	PART
inlawrev-3405	1321	43	deny	deny	VERB
inlawrev-3405	1321	44	receipt	receipt	NOUN
inlawrev-3405	1321	45	of	of	ADP
inlawrev-3405	1321	46	money	money	NOUN
inlawrev-3405	1321	47	,	,	PUNCT
inlawrev-3405	1321	48	the	the	DET
inlawrev-3405	1321	49	court	court	NOUN
inlawrev-3405	1321	50	found	find	VERB
inlawrev-3405	1321	51	that	that	SCONJ
inlawrev-3405	1321	52	as	as	ADP
inlawrev-3405	1321	53	matter	matter	NOUN
inlawrev-3405	1321	54	offact	offact	NOUN
inlawrev-3405	1321	55	,	,	PUNCT
inlawrev-3405	1321	56	he	he	PRON
inlawrev-3405	1321	57	did	do	AUX
inlawrev-3405	1321	58	receive	receive	VERB
inlawrev-3405	1321	59	income	income	NOUN
inlawrev-3405	1321	60	from	from	ADP
inlawrev-3405	1321	61	the	the	DET
inlawrev-3405	1321	62	conspiracy	conspiracy	NOUN
inlawrev-3405	1321	63	)	)	PUNCT
inlawrev-3405	1321	64	.	.	PUNCT
inlawrev-3405	1322	1	although	although	SCONJ
inlawrev-3405	1322	2	the	the	DET
inlawrev-3405	1322	3	court	court	NOUN
inlawrev-3405	1322	4	held	hold	VERB
inlawrev-3405	1322	5	that	that	SCONJ
inlawrev-3405	1322	6	collateral	collateral	ADJ
inlawrev-3405	1322	7	estoppel	estoppel	NOUN
inlawrev-3405	1322	8	did	do	AUX
inlawrev-3405	1322	9	not	not	PART
inlawrev-3405	1322	10	apply	apply	VERB
inlawrev-3405	1322	11	to	to	ADP
inlawrev-3405	1322	12	this	this	DET
inlawrev-3405	1322	13	situation	situation	NOUN
inlawrev-3405	1322	14	,	,	PUNCT
inlawrev-3405	1322	15	in	in	ADP
inlawrev-3405	1322	16	view	view	NOUN
inlawrev-3405	1322	17	of	of	ADP
inlawrev-3405	1322	18	these	these	DET
inlawrev-3405	1322	19	specific	specific	ADJ
inlawrev-3405	1322	20	findings	finding	NOUN
inlawrev-3405	1322	21	of	of	ADP
inlawrev-3405	1322	22	receipt	receipt	NOUN
inlawrev-3405	1322	23	ofmoney	ofmoney	NOUN
inlawrev-3405	1322	24	,	,	PUNCT
inlawrev-3405	1322	25	such	such	DET
inlawrev-3405	1322	26	a	a	DET
inlawrev-3405	1322	27	determination	determination	NOUN
inlawrev-3405	1322	28	was	be	AUX
inlawrev-3405	1322	29	not	not	PART
inlawrev-3405	1322	30	necessary	necessary	ADJ
inlawrev-3405	1322	31	.	.	PUNCT
inlawrev-3405	1323	1	see	see	VERB
inlawrev-3405	1323	2	i	i	PRON
inlawrev-3405	1323	3	d.	d.	PROPN
inlawrev-3405	1323	4	at	at	ADP
inlawrev-3405	1323	5	1797	1797	NUM
inlawrev-3405	1323	6	-	-	SYM
inlawrev-3405	1323	7	98	98	NUM
inlawrev-3405	1323	8	(	(	PUNCT
inlawrev-3405	1323	9	finding	find	VERB
inlawrev-3405	1323	10	that	that	SCONJ
inlawrev-3405	1323	11	underpayment	underpayment	ADJ
inlawrev-3405	1323	12	oftax	oftax	NOUN
inlawrev-3405	1323	13	was	be	AUX
inlawrev-3405	1323	14	established	establish	VERB
inlawrev-3405	1323	15	by	by	ADP
inlawrev-3405	1323	16	clear	clear	ADJ
inlawrev-3405	1323	17	and	and	CCONJ
inlawrev-3405	1323	18	convincing	convincing	ADJ
inlawrev-3405	1323	19	evidence	evidence	NOUN
inlawrev-3405	1323	20	and	and	CCONJ
inlawrev-3405	1323	21	that	that	SCONJ
inlawrev-3405	1323	22	this	this	DET
inlawrev-3405	1323	23	deficiency	deficiency	NOUN
inlawrev-3405	1323	24	was	be	AUX
inlawrev-3405	1323	25	due	due	ADJ
inlawrev-3405	1323	26	to	to	ADP
inlawrev-3405	1323	27	fraud	fraud	NOUN
inlawrev-3405	1323	28	because	because	SCONJ
inlawrev-3405	1323	29	of	of	ADP
inlawrev-3405	1323	30	his	his	PRON
inlawrev-3405	1323	31	convictions	conviction	NOUN
inlawrev-3405	1323	32	for	for	ADP
inlawrev-3405	1323	33	racketeering	racketeering	NOUN
inlawrev-3405	1323	34	and	and	CCONJ
inlawrev-3405	1323	35	filing	filing	NOUN
inlawrev-3405	1323	36	of	of	ADP
inlawrev-3405	1323	37	false	false	ADJ
inlawrev-3405	1323	38	return	return	NOUN
inlawrev-3405	1323	39	)	)	PUNCT
inlawrev-3405	1323	40	.	.	PUNCT
inlawrev-3405	1324	1	564	564	NUM
inlawrev-3405	1324	2	indiana	indiana	PROPN
inlawrev-3405	1324	3	law	law	PROPN
inlawrev-3405	1324	4	review	review	NOUN
inlawrev-3405	1325	1	[	[	X
inlawrev-3405	1325	2	vol	vol	NOUN
inlawrev-3405	1325	3	.	.	PUNCT
inlawrev-3405	1326	1	33:517	33:517	NUM
inlawrev-3405	1326	2	cooperate	cooperate	VERB
inlawrev-3405	1326	3	with	with	ADP
inlawrev-3405	1326	4	the	the	DET
inlawrev-3405	1326	5	authorities	authority	NOUN
inlawrev-3405	1326	6	by	by	ADP
inlawrev-3405	1326	7	admitting	admit	VERB
inlawrev-3405	1326	8	to	to	ADP
inlawrev-3405	1326	9	any	any	DET
inlawrev-3405	1326	10	amount	amount	NOUN
inlawrev-3405	1326	11	close	close	ADJ
inlawrev-3405	1326	12	to	to	ADP
inlawrev-3405	1326	13	that	that	PRON
inlawrev-3405	1326	14	sum?^'*^	sum?^'*^	NOUN
inlawrev-3405	1326	15	an	an	DET
inlawrev-3405	1326	16	extreme	extreme	ADJ
inlawrev-3405	1326	17	illustration	illustration	NOUN
inlawrev-3405	1326	18	of	of	ADP
inlawrev-3405	1326	19	how	how	SCONJ
inlawrev-3405	1326	20	the	the	DET
inlawrev-3405	1326	21	service	service	NOUN
inlawrev-3405	1326	22	views	view	VERB
inlawrev-3405	1326	23	a	a	DET
inlawrev-3405	1326	24	lack	lack	NOUN
inlawrev-3405	1326	25	of	of	ADP
inlawrev-3405	1326	26	cooperation	cooperation	NOUN
inlawrev-3405	1326	27	occurred	occur	VERB
inlawrev-3405	1326	28	when	when	SCONJ
inlawrev-3405	1326	29	a	a	DET
inlawrev-3405	1326	30	taxpayer	taxpayer	NOUN
inlawrev-3405	1326	31	's	's	PART
inlawrev-3405	1326	32	assertion	assertion	NOUN
inlawrev-3405	1326	33	of	of	ADP
inlawrev-3405	1326	34	his	his	PRON
inlawrev-3405	1326	35	sixth	sixth	ADJ
inlawrev-3405	1326	36	amendment	amendment	NOUN
inlawrev-3405	1326	37	right	right	NOUN
inlawrev-3405	1326	38	to	to	PART
inlawrev-3405	1326	39	counsel	counsel	VERB
inlawrev-3405	1326	40	after	after	ADP
inlawrev-3405	1326	41	being	be	AUX
inlawrev-3405	1326	42	informed	inform	VERB
inlawrev-3405	1326	43	by	by	ADP
inlawrev-3405	1326	44	a	a	DET
inlawrev-3405	1326	45	special	special	ADJ
inlawrev-3405	1326	46	agent	agent	NOUN
inlawrev-3405	1326	47	that	that	SCONJ
inlawrev-3405	1326	48	he	he	PRON
inlawrev-3405	1326	49	was	be	AUX
inlawrev-3405	1326	50	the	the	DET
inlawrev-3405	1326	51	subject	subject	NOUN
inlawrev-3405	1326	52	of	of	ADP
inlawrev-3405	1326	53	a	a	DET
inlawrev-3405	1326	54	criminal	criminal	ADJ
inlawrev-3405	1326	55	investigation	investigation	NOUN
inlawrev-3405	1326	56	was	be	AUX
inlawrev-3405	1326	57	deemed	deem	VERB
inlawrev-3405	1326	58	by	by	ADP
inlawrev-3405	1326	59	the	the	DET
inlawrev-3405	1326	60	service	service	NOUN
inlawrev-3405	1326	61	to	to	PART
inlawrev-3405	1326	62	be	be	AUX
inlawrev-3405	1326	63	a	a	DET
inlawrev-3405	1326	64	lack	lack	NOUN
inlawrev-3405	1326	65	of	of	ADP
inlawrev-3405	1326	66	cooperation.^"^^	cooperation.^"^^	NOUN
inlawrev-3405	1326	67	is	be	AUX
inlawrev-3405	1326	68	a	a	DET
inlawrev-3405	1326	69	confession	confession	NOUN
inlawrev-3405	1326	70	the	the	DET
inlawrev-3405	1326	71	only	only	ADJ
inlawrev-3405	1326	72	form	form	NOUN
inlawrev-3405	1326	73	of	of	ADP
inlawrev-3405	1326	74	cooperation	cooperation	NOUN
inlawrev-3405	1326	75	the	the	DET
inlawrev-3405	1326	76	service	service	NOUN
inlawrev-3405	1326	77	recognizes	recognize	VERB
inlawrev-3405	1326	78	?	?	PUNCT
inlawrev-3405	1327	1	h.	h.	NOUN
inlawrev-3405	1327	2	showing	show	VERB
inlawrev-3405	1327	3	a	a	DET
inlawrev-3405	1327	4	willingness	willingness	NOUN
inlawrev-3405	1327	5	to	to	PART
inlawrev-3405	1327	6	defraud	defraud	VERB
inlawrev-3405	1327	7	business	business	NOUN
inlawrev-3405	1327	8	associates	associate	NOUN
inlawrev-3405	1327	9	or	or	CCONJ
inlawrev-3405	1327	10	others	other	NOUN
inlawrev-3405	1327	11	this	this	DET
inlawrev-3405	1327	12	badge	badge	NOUN
inlawrev-3405	1327	13	is	be	AUX
inlawrev-3405	1327	14	presumably	presumably	ADV
inlawrev-3405	1327	15	based	base	VERB
inlawrev-3405	1327	16	on	on	ADP
inlawrev-3405	1327	17	a	a	DET
inlawrev-3405	1327	18	taxpayer	taxpayer	NOUN
inlawrev-3405	1327	19	's	's	PART
inlawrev-3405	1327	20	supposed	suppose	VERB
inlawrev-3405	1327	21	predisposition	predisposition	NOUN
inlawrev-3405	1327	22	to	to	PART
inlawrev-3405	1327	23	commit	commit	VERB
inlawrev-3405	1327	24	fraud.^"*^	fraud.^"*^	VERB
inlawrev-3405	1327	25	the	the	DET
inlawrev-3405	1327	26	reasoning	reasoning	NOUN
inlawrev-3405	1327	27	behind	behind	ADP
inlawrev-3405	1327	28	this	this	DET
inlawrev-3405	1327	29	badge	badge	NOUN
inlawrev-3405	1327	30	is	be	AUX
inlawrev-3405	1327	31	that	that	SCONJ
inlawrev-3405	1327	32	a	a	DET
inlawrev-3405	1327	33	petitioner	petitioner	NOUN
inlawrev-3405	1327	34	who	who	PRON
inlawrev-3405	1327	35	cheats	cheat	VERB
inlawrev-3405	1327	36	others	other	NOUN
inlawrev-3405	1327	37	is	be	AUX
inlawrev-3405	1327	38	likely	likely	ADJ
inlawrev-3405	1327	39	to	to	PART
inlawrev-3405	1327	40	cheat	cheat	VERB
inlawrev-3405	1327	41	the	the	DET
inlawrev-3405	1327	42	service.^"^^	service.^"^^	NOUN
inlawrev-3405	1327	43	this	this	DET
inlawrev-3405	1327	44	badge	badge	NOUN
inlawrev-3405	1327	45	should	should	AUX
inlawrev-3405	1327	46	fail	fail	VERB
inlawrev-3405	1327	47	,	,	PUNCT
inlawrev-3405	1327	48	however	however	ADV
inlawrev-3405	1327	49	,	,	PUNCT
inlawrev-3405	1327	50	if	if	SCONJ
inlawrev-3405	1327	51	the	the	DET
inlawrev-3405	1327	52	service	service	NOUN
inlawrev-3405	1327	53	does	do	AUX
inlawrev-3405	1327	54	not	not	PART
inlawrev-3405	1327	55	prove	prove	VERB
inlawrev-3405	1327	56	that	that	SCONJ
inlawrev-3405	1327	57	the	the	DET
inlawrev-3405	1327	58	defendant	defendant	NOUN
inlawrev-3405	1327	59	actually	actually	ADV
inlawrev-3405	1327	60	committed	commit	VERB
inlawrev-3405	1327	61	fraudulent	fraudulent	ADJ
inlawrev-3405	1327	62	monetary	monetary	ADJ
inlawrev-3405	1327	63	acts	act	NOUN
inlawrev-3405	1327	64	,	,	PUNCT
inlawrev-3405	1327	65	either	either	CCONJ
inlawrev-3405	1327	66	against	against	ADP
inlawrev-3405	1327	67	other	other	ADJ
inlawrev-3405	1327	68	members	member	NOUN
inlawrev-3405	1327	69	of	of	ADP
inlawrev-3405	1327	70	the	the	DET
inlawrev-3405	1327	71	conspiracy	conspiracy	NOUN
inlawrev-3405	1327	72	by	by	ADP
inlawrev-3405	1327	73	taking	take	VERB
inlawrev-3405	1327	74	an	an	DET
inlawrev-3405	1327	75	"	"	PUNCT
inlawrev-3405	1327	76	unfair	unfair	ADJ
inlawrev-3405	1327	77	"	"	PUNCT
inlawrev-3405	1327	78	share	share	NOUN
inlawrev-3405	1327	79	of	of	ADP
inlawrev-3405	1327	80	the	the	DET
inlawrev-3405	1327	81	spoils	spoil	NOUN
inlawrev-3405	1327	82	,	,	PUNCT
inlawrev-3405	1327	83	or	or	CCONJ
inlawrev-3405	1327	84	against	against	ADP
inlawrev-3405	1327	85	third	third	ADJ
inlawrev-3405	1327	86	parties.^"*^	parties.^"*^	NOUN
inlawrev-3405	1327	87	it	it	PRON
inlawrev-3405	1327	88	should	should	AUX
inlawrev-3405	1327	89	not	not	PART
inlawrev-3405	1327	90	be	be	AUX
inlawrev-3405	1327	91	a	a	DET
inlawrev-3405	1327	92	badge	badge	NOUN
inlawrev-3405	1327	93	offraud	offraud	NOUN
inlawrev-3405	1327	94	against	against	ADP
inlawrev-3405	1327	95	one	one	NUM
inlawrev-3405	1327	96	who	who	PRON
inlawrev-3405	1327	97	is	be	AUX
inlawrev-3405	1327	98	only	only	ADV
inlawrev-3405	1327	99	part	part	NOUN
inlawrev-3405	1327	100	ofa	ofa	PROPN
inlawrev-3405	1327	101	"	"	PUNCT
inlawrev-3405	1327	102	cover	cover	NOUN
inlawrev-3405	1327	103	-	-	PUNCT
inlawrev-3405	1327	104	up	up	ADP
inlawrev-3405	1327	105	conspiracy	conspiracy	NOUN
inlawrev-3405	1327	106	ofsilence	ofsilence	NOUN
inlawrev-3405	1327	107	"	"	PUNCT
inlawrev-3405	1327	108	ofthe	ofthe	VERB
inlawrev-3405	1327	109	underlying	underlie	VERB
inlawrev-3405	1327	110	conspiracy	conspiracy	NOUN
inlawrev-3405	1327	111	.	.	PUNCT
inlawrev-3405	1327	112	/.	/.	PUNCT
inlawrev-3405	1328	1	the	the	DET
inlawrev-3405	1328	2	taxpayer	taxpayer	NOUN
inlawrev-3405	1328	3	's	's	PART
inlawrev-3405	1328	4	sophistication	sophistication	NOUN
inlawrev-3405	1328	5	,	,	PUNCT
inlawrev-3405	1328	6	educational	educational	ADJ
inlawrev-3405	1328	7	level	level	NOUN
inlawrev-3405	1328	8	,	,	PUNCT
inlawrev-3405	1328	9	and	and	CCONJ
inlawrev-3405	1328	10	knowledge	knowledge	NOUN
inlawrev-3405	1328	11	ofduty	ofduty	NOUN
inlawrev-3405	1328	12	to	to	PART
inlawrev-3405	1328	13	report	report	VERB
inlawrev-3405	1328	14	income	income	NOUN
inlawrev-3405	1328	15	in	in	ADP
inlawrev-3405	1328	16	effect	effect	NOUN
inlawrev-3405	1328	17	,	,	PUNCT
inlawrev-3405	1328	18	this	this	DET
inlawrev-3405	1328	19	badge	badge	NOUN
inlawrev-3405	1328	20	helps	help	VERB
inlawrev-3405	1328	21	the	the	DET
inlawrev-3405	1328	22	service	service	NOUN
inlawrev-3405	1328	23	to	to	PART
inlawrev-3405	1328	24	prove	prove	VERB
inlawrev-3405	1328	25	the	the	DET
inlawrev-3405	1328	26	"	"	PUNCT
inlawrev-3405	1328	27	willftil	willftil	NOUN
inlawrev-3405	1328	28	"	"	PUNCT
inlawrev-3405	1328	29	element	element	NOUN
inlawrev-3405	1328	30	in	in	ADP
inlawrev-3405	1328	31	tax	tax	NOUN
inlawrev-3405	1328	32	evasion.^^^	evasion.^^^	PROPN
inlawrev-3405	1328	33	it	it	PRON
inlawrev-3405	1328	34	entails	entail	VERB
inlawrev-3405	1328	35	looking	look	VERB
inlawrev-3405	1328	36	at	at	ADP
inlawrev-3405	1328	37	the	the	DET
inlawrev-3405	1328	38	particular	particular	ADJ
inlawrev-3405	1328	39	conspirator	conspirator	NOUN
inlawrev-3405	1328	40	and	and	CCONJ
inlawrev-3405	1328	41	determining	determine	VERB
inlawrev-3405	1328	42	245	245	NUM
inlawrev-3405	1328	43	.	.	PUNCT
inlawrev-3405	1329	1	for	for	ADP
inlawrev-3405	1329	2	an	an	DET
inlawrev-3405	1329	3	example	example	NOUN
inlawrev-3405	1329	4	ofthe	ofthe	NOUN
inlawrev-3405	1329	5	disparity	disparity	NOUN
inlawrev-3405	1329	6	in	in	ADP
inlawrev-3405	1329	7	the	the	DET
inlawrev-3405	1329	8	amount	amount	NOUN
inlawrev-3405	1329	9	the	the	DET
inlawrev-3405	1329	10	service	service	NOUN
inlawrev-3405	1329	11	alleged	allege	VERB
inlawrev-3405	1329	12	was	be	AUX
inlawrev-3405	1329	13	received	receive	VERB
inlawrev-3405	1329	14	and	and	CCONJ
inlawrev-3405	1329	15	the	the	DET
inlawrev-3405	1329	16	amount	amount	NOUN
inlawrev-3405	1329	17	that	that	PRON
inlawrev-3405	1329	18	the	the	DET
inlawrev-3405	1329	19	taxpayer	taxpayer	NOUN
inlawrev-3405	1329	20	was	be	AUX
inlawrev-3405	1329	21	found	find	VERB
inlawrev-3405	1329	22	to	to	PART
inlawrev-3405	1329	23	have	have	AUX
inlawrev-3405	1329	24	actually	actually	ADV
inlawrev-3405	1329	25	received	receive	VERB
inlawrev-3405	1329	26	,	,	PUNCT
inlawrev-3405	1329	27	see	see	VERB
inlawrev-3405	1329	28	supra	supra	PROPN
inlawrev-3405	1329	29	note	note	PROPN
inlawrev-3405	1329	30	243	243	NUM
inlawrev-3405	1329	31	.	.	PUNCT
inlawrev-3405	1330	1	246	246	NUM
inlawrev-3405	1330	2	.	.	PUNCT
inlawrev-3405	1331	1	see	see	VERB
inlawrev-3405	1331	2	klein	klein	PROPN
inlawrev-3405	1331	3	v.	v.	PROPN
inlawrev-3405	1331	4	commissioner	commissioner	PROPN
inlawrev-3405	1331	5	,	,	PUNCT
inlawrev-3405	1331	6	48	48	NUM
inlawrev-3405	1331	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1331	8	.	.	PUNCT
inlawrev-3405	1332	1	(	(	PUNCT
inlawrev-3405	1332	2	cch	cch	PROPN
inlawrev-3405	1332	3	)	)	PUNCT
inlawrev-3405	1332	4	65	65	NUM
inlawrev-3405	1332	5	1	1	NUM
inlawrev-3405	1332	6	,	,	PUNCT
inlawrev-3405	1332	7	657	657	NUM
inlawrev-3405	1332	8	(	(	PUNCT
inlawrev-3405	1332	9	1	1	NUM
inlawrev-3405	1332	10	984	984	NUM
inlawrev-3405	1332	11	)	)	PUNCT
inlawrev-3405	1332	12	in	in	ADP
inlawrev-3405	1332	13	which	which	PRON
inlawrev-3405	1332	14	the	the	DET
inlawrev-3405	1332	15	court	court	NOUN
inlawrev-3405	1332	16	,	,	PUNCT
inlawrev-3405	1332	17	based	base	VERB
inlawrev-3405	1332	18	on	on	ADP
inlawrev-3405	1332	19	the	the	DET
inlawrev-3405	1332	20	sixth	sixth	ADJ
inlawrev-3405	1332	21	amendment	amendment	NOUN
inlawrev-3405	1332	22	,	,	PUNCT
inlawrev-3405	1332	23	curtly	curtly	ADV
inlawrev-3405	1332	24	dismissed	dismiss	VERB
inlawrev-3405	1332	25	the	the	DET
inlawrev-3405	1332	26	service	service	NOUN
inlawrev-3405	1332	27	's	's	PART
inlawrev-3405	1332	28	contention	contention	NOUN
inlawrev-3405	1332	29	that	that	SCONJ
inlawrev-3405	1332	30	a	a	DET
inlawrev-3405	1332	31	taxpayer	taxpayer	NOUN
inlawrev-3405	1332	32	who	who	PRON
inlawrev-3405	1332	33	hired	hire	VERB
inlawrev-3405	1332	34	a	a	DET
inlawrev-3405	1332	35	criminal	criminal	ADJ
inlawrev-3405	1332	36	lawyer	lawyer	NOUN
inlawrev-3405	1332	37	after	after	SCONJ
inlawrev-3405	1332	38	a	a	DET
inlawrev-3405	1332	39	special	special	ADJ
inlawrev-3405	1332	40	agent	agent	NOUN
inlawrev-3405	1332	41	informed	inform	VERB
inlawrev-3405	1332	42	him	he	PRON
inlawrev-3405	1332	43	ofa	ofa	PROPN
inlawrev-3405	1332	44	criminal	criminal	ADJ
inlawrev-3405	1332	45	investigation	investigation	NOUN
inlawrev-3405	1332	46	was	be	AUX
inlawrev-3405	1332	47	a	a	DET
inlawrev-3405	1332	48	badge	badge	NOUN
inlawrev-3405	1332	49	offraud	offraud	NOUN
inlawrev-3405	1332	50	as	as	ADP
inlawrev-3405	1332	51	a	a	DET
inlawrev-3405	1332	52	failure	failure	NOUN
inlawrev-3405	1332	53	of	of	ADP
inlawrev-3405	1332	54	cooperation	cooperation	NOUN
inlawrev-3405	1332	55	.	.	PUNCT
inlawrev-3405	1333	1	cf	cf	NOUN
inlawrev-3405	1333	2	.	.	PUNCT
inlawrev-3405	1334	1	dellacroce	dellacroce	PROPN
inlawrev-3405	1334	2	v.	v.	PROPN
inlawrev-3405	1334	3	commissioner	commissioner	NOUN
inlawrev-3405	1334	4	,	,	PUNCT
inlawrev-3405	1334	5	83	83	NUM
inlawrev-3405	1334	6	t.c	t.c	PROPN
inlawrev-3405	1334	7	.	.	PROPN
inlawrev-3405	1334	8	269	269	NUM
inlawrev-3405	1334	9	,	,	PUNCT
inlawrev-3405	1334	10	283	283	NUM
inlawrev-3405	1334	11	-	-	SYM
inlawrev-3405	1334	12	86	86	NUM
inlawrev-3405	1334	13	(	(	PUNCT
inlawrev-3405	1334	14	1984	1984	NUM
inlawrev-3405	1334	15	)	)	PUNCT
inlawrev-3405	1335	1	(	(	PUNCT
inlawrev-3405	1335	2	service	service	NOUN
inlawrev-3405	1335	3	contended	contend	VERB
inlawrev-3405	1335	4	that	that	SCONJ
inlawrev-3405	1335	5	taxpayer	taxpayer	NOUN
inlawrev-3405	1335	6	's	's	PART
inlawrev-3405	1335	7	invocation	invocation	NOUN
inlawrev-3405	1335	8	of	of	ADP
inlawrev-3405	1335	9	his	his	PRON
inlawrev-3405	1335	10	fifth	fifth	ADJ
inlawrev-3405	1335	11	amendment	amendment	NOUN
inlawrev-3405	1335	12	rights	right	NOUN
inlawrev-3405	1335	13	was	be	AUX
inlawrev-3405	1335	14	a	a	DET
inlawrev-3405	1335	15	failure	failure	NOUN
inlawrev-3405	1335	16	of	of	ADP
inlawrev-3405	1335	17	cooperation	cooperation	NOUN
inlawrev-3405	1335	18	;	;	PUNCT
inlawrev-3405	1335	19	court	court	NOUN
inlawrev-3405	1335	20	held	hold	VERB
inlawrev-3405	1335	21	that	that	SCONJ
inlawrev-3405	1335	22	invocation	invocation	NOUN
inlawrev-3405	1335	23	of	of	ADP
inlawrev-3405	1335	24	his	his	PRON
inlawrev-3405	1335	25	fifth	fifth	ADJ
inlawrev-3405	1335	26	amendment	amendment	NOUN
inlawrev-3405	1335	27	rights	right	NOUN
inlawrev-3405	1335	28	presented	present	VERB
inlawrev-3405	1335	29	a	a	DET
inlawrev-3405	1335	30	fact	fact	NOUN
inlawrev-3405	1335	31	issue	issue	NOUN
inlawrev-3405	1335	32	that	that	PRON
inlawrev-3405	1335	33	could	could	AUX
inlawrev-3405	1335	34	be	be	AUX
inlawrev-3405	1335	35	used	use	VERB
inlawrev-3405	1335	36	to	to	PART
inlawrev-3405	1335	37	show	show	VERB
inlawrev-3405	1335	38	guilt	guilt	NOUN
inlawrev-3405	1335	39	,	,	PUNCT
inlawrev-3405	1335	40	as	as	ADP
inlawrev-3405	1335	41	in	in	ADP
inlawrev-3405	1335	42	a	a	DET
inlawrev-3405	1335	43	criminal	criminal	ADJ
inlawrev-3405	1335	44	case	case	NOUN
inlawrev-3405	1335	45	)	)	PUNCT
inlawrev-3405	1335	46	.	.	PUNCT
inlawrev-3405	1336	1	247	247	NUM
inlawrev-3405	1336	2	.	.	PUNCT
inlawrev-3405	1337	1	see	see	VERB
inlawrev-3405	1337	2	solomon	solomon	PROPN
inlawrev-3405	1337	3	v.	v.	PROPN
inlawrev-3405	1337	4	commissioner	commissioner	PROPN
inlawrev-3405	1337	5	,	,	PUNCT
inlawrev-3405	1337	6	732	732	NUM
inlawrev-3405	1337	7	f.2d	f.2d	NOUN
inlawrev-3405	1337	8	1459	1459	NUM
inlawrev-3405	1337	9	,	,	PUNCT
inlawrev-3405	1337	10	1462	1462	NUM
inlawrev-3405	1337	11	(	(	PUNCT
inlawrev-3405	1337	12	6th	6th	ADJ
inlawrev-3405	1337	13	cir	cir	NOUN
inlawrev-3405	1337	14	.	.	PUNCT
inlawrev-3405	1337	15	1984	1984	NUM
inlawrev-3405	1337	16	)	)	PUNCT
inlawrev-3405	1337	17	(	(	PUNCT
inlawrev-3405	1337	18	stating	state	VERB
inlawrev-3405	1337	19	that	that	SCONJ
inlawrev-3405	1337	20	"	"	PUNCT
inlawrev-3405	1337	21	taxpayer	taxpayer	NOUN
inlawrev-3405	1337	22	's	's	PART
inlawrev-3405	1337	23	willingness	willingness	NOUN
inlawrev-3405	1337	24	to	to	PART
inlawrev-3405	1337	25	defraud	defraud	VERB
inlawrev-3405	1337	26	another	another	PRON
inlawrev-3405	1337	27	in	in	ADP
inlawrev-3405	1337	28	a	a	DET
inlawrev-3405	1337	29	business	business	NOUN
inlawrev-3405	1337	30	transaction	transaction	NOUN
inlawrev-3405	1337	31	may	may	AUX
inlawrev-3405	1337	32	point	point	VERB
inlawrev-3405	1337	33	towards	towards	ADP
inlawrev-3405	1337	34	willingness	willingness	NOUN
inlawrev-3405	1337	35	to	to	PART
inlawrev-3405	1337	36	defraud	defraud	VERB
inlawrev-3405	1337	37	the	the	DET
inlawrev-3405	1337	38	government	government	NOUN
inlawrev-3405	1337	39	also	also	ADV
inlawrev-3405	1337	40	.	.	PUNCT
inlawrev-3405	1337	41	"	"	PUNCT
inlawrev-3405	1337	42	)	)	PUNCT
inlawrev-3405	1337	43	.	.	PUNCT
inlawrev-3405	1338	1	248	248	NUM
inlawrev-3405	1338	2	.	.	PUNCT
inlawrev-3405	1339	1	see	see	VERB
inlawrev-3405	1339	2	i	i	PRON
inlawrev-3405	1339	3	d.	d.	PROPN
inlawrev-3405	1339	4	249	249	NUM
inlawrev-3405	1339	5	.	.	PUNCT
inlawrev-3405	1340	1	if	if	SCONJ
inlawrev-3405	1340	2	the	the	DET
inlawrev-3405	1340	3	service	service	NOUN
inlawrev-3405	1340	4	treated	treat	VERB
inlawrev-3405	1340	5	one	one	NUM
inlawrev-3405	1340	6	's	's	PART
inlawrev-3405	1340	7	willingness	willingness	NOUN
inlawrev-3405	1340	8	to	to	PART
inlawrev-3405	1340	9	share	share	VERB
inlawrev-3405	1340	10	in	in	ADP
inlawrev-3405	1340	11	the	the	DET
inlawrev-3405	1340	12	money	money	NOUN
inlawrev-3405	1340	13	that	that	PRON
inlawrev-3405	1340	14	he	he	PRON
inlawrev-3405	1340	15	is	be	AUX
inlawrev-3405	1340	16	alleged	allege	VERB
inlawrev-3405	1340	17	to	to	PART
inlawrev-3405	1340	18	have	have	AUX
inlawrev-3405	1340	19	stolen	steal	VERB
inlawrev-3405	1340	20	as	as	ADP
inlawrev-3405	1340	21	an	an	DET
inlawrev-3405	1340	22	intent	intent	NOUN
inlawrev-3405	1340	23	to	to	PART
inlawrev-3405	1340	24	defraud	defraud	VERB
inlawrev-3405	1340	25	,	,	PUNCT
inlawrev-3405	1340	26	the	the	DET
inlawrev-3405	1340	27	service	service	NOUN
inlawrev-3405	1340	28	is	be	AUX
inlawrev-3405	1340	29	clearly	clearly	ADV
inlawrev-3405	1340	30	double	double	ADJ
inlawrev-3405	1340	31	counting	counting	NOUN
inlawrev-3405	1340	32	because	because	SCONJ
inlawrev-3405	1340	33	it	it	PRON
inlawrev-3405	1340	34	presupposes	presuppose	VERB
inlawrev-3405	1340	35	the	the	DET
inlawrev-3405	1340	36	sharing	sharing	NOUN
inlawrev-3405	1340	37	of	of	ADP
inlawrev-3405	1340	38	the	the	DET
inlawrev-3405	1340	39	theft	theft	NOUN
inlawrev-3405	1340	40	proceeds	proceed	NOUN
inlawrev-3405	1340	41	and	and	CCONJ
inlawrev-3405	1340	42	the	the	DET
inlawrev-3405	1340	43	cover	cover	NOUN
inlawrev-3405	1340	44	up	up	ADP
inlawrev-3405	1340	45	,	,	PUNCT
inlawrev-3405	1340	46	and	and	CCONJ
inlawrev-3405	1340	47	it	it	PRON
inlawrev-3405	1340	48	therefore	therefore	ADV
inlawrev-3405	1340	49	duplicates	duplicate	VERB
inlawrev-3405	1340	50	other	other	ADJ
inlawrev-3405	1340	51	badges	badge	NOUN
inlawrev-3405	1340	52	.	.	PUNCT
inlawrev-3405	1341	1	250	250	NUM
inlawrev-3405	1341	2	.	.	PUNCT
inlawrev-3405	1342	1	see	see	VERB
inlawrev-3405	1342	2	sommers	sommer	NOUN
inlawrev-3405	1342	3	v.	v.	ADP
inlawrev-3405	1342	4	internal	internal	ADJ
inlawrev-3405	1342	5	revenue	revenue	NOUN
inlawrev-3405	1342	6	serv	serv	X
inlawrev-3405	1342	7	.	.	PROPN
inlawrev-3405	1343	1	,	,	PUNCT
inlawrev-3405	1343	2	209	209	NUM
inlawrev-3405	1343	3	b.r	b.r	PROPN
inlawrev-3405	1343	4	.	.	PROPN
inlawrev-3405	1343	5	47	47	NUM
inlawrev-3405	1343	6	1	1	NUM
inlawrev-3405	1343	7	,	,	PUNCT
inlawrev-3405	1343	8	480	480	NUM
inlawrev-3405	1343	9	(	(	PUNCT
inlawrev-3405	1343	10	n.d	n.d	PROPN
inlawrev-3405	1343	11	.	.	PROPN
inlawrev-3405	1343	12	111	111	NUM
inlawrev-3405	1343	13	.	.	PUNCT
inlawrev-3405	1343	14	1	1	NUM
inlawrev-3405	1343	15	997	997	NUM
inlawrev-3405	1343	16	)	)	PUNCT
inlawrev-3405	1343	17	(	(	PUNCT
inlawrev-3405	1343	18	bankruptcy	bankruptcy	NOUN
inlawrev-3405	1343	19	case	case	NOUN
inlawrev-3405	1343	20	;	;	PUNCT
inlawrev-3405	1343	21	finding	find	VERB
inlawrev-3405	1343	22	defendant	defendant	NOUN
inlawrev-3405	1343	23	's	's	PART
inlawrev-3405	1343	24	business	business	NOUN
inlawrev-3405	1343	25	background	background	NOUN
inlawrev-3405	1343	26	to	to	PART
inlawrev-3405	1343	27	discredit	discredit	VERB
inlawrev-3405	1343	28	argument	argument	NOUN
inlawrev-3405	1343	29	that	that	SCONJ
inlawrev-3405	1343	30	he	he	PRON
inlawrev-3405	1343	31	was	be	AUX
inlawrev-3405	1343	32	"	"	PUNCT
inlawrev-3405	1343	33	an	an	DET
inlawrev-3405	1343	34	innocent	innocent	ADJ
inlawrev-3405	1343	35	pawn	pawn	NOUN
inlawrev-3405	1343	36	"	"	PUNCT
inlawrev-3405	1343	37	in	in	ADP
inlawrev-3405	1343	38	tax	tax	NOUN
inlawrev-3405	1343	39	evasion	evasion	NOUN
inlawrev-3405	1343	40	scheme	scheme	NOUN
inlawrev-3405	1343	41	)	)	PUNCT
inlawrev-3405	1343	42	;	;	PUNCT
inlawrev-3405	1343	43	berkery	berkery	PROPN
inlawrev-3405	1343	44	v.	v.	PROPN
inlawrev-3405	1343	45	commissioner	commissioner	PROPN
inlawrev-3405	1343	46	,	,	PUNCT
inlawrev-3405	1343	47	192	192	NUM
inlawrev-3405	1343	48	b.r	b.r	PROPN
inlawrev-3405	1343	49	.	.	PROPN
inlawrev-3405	1343	50	835	835	NUM
inlawrev-3405	1343	51	,	,	PUNCT
inlawrev-3405	1343	52	842	842	NUM
inlawrev-3405	1343	53	(	(	PUNCT
inlawrev-3405	1343	54	e.d	e.d	PROPN
inlawrev-3405	1343	55	.	.	PROPN
inlawrev-3405	1343	56	pa	pa	PROPN
inlawrev-3405	1343	57	.	.	PROPN
inlawrev-3405	1343	58	1996	1996	NUM
inlawrev-3405	1343	59	)	)	PUNCT
inlawrev-3405	1343	60	(	(	PUNCT
inlawrev-3405	1343	61	"	"	PUNCT
inlawrev-3405	1343	62	such	such	ADJ
inlawrev-3405	1343	63	sophistication	sophistication	NOUN
inlawrev-3405	1343	64	and	and	CCONJ
inlawrev-3405	1343	65	intelligence	intelligence	NOUN
inlawrev-3405	1343	66	,	,	PUNCT
inlawrev-3405	1343	67	the	the	DET
inlawrev-3405	1343	68	bankruptcy	bankruptcy	NOUN
inlawrev-3405	1343	69	court	court	NOUN
inlawrev-3405	1343	70	submits	submit	NOUN
inlawrev-3405	1343	71	,	,	PUNCT
inlawrev-3405	1343	72	is	be	AUX
inlawrev-3405	1343	73	indicative	indicative	ADJ
inlawrev-3405	1343	74	of	of	ADP
inlawrev-3405	1343	75	appellant	appellant	NOUN
inlawrev-3405	1343	76	's	's	PART
inlawrev-3405	1343	77	clear	clear	ADJ
inlawrev-3405	1343	78	intent	intent	NOUN
inlawrev-3405	1343	79	to	to	PART
inlawrev-3405	1343	80	file	file	VERB
inlawrev-3405	1343	81	a	a	DET
inlawrev-3405	1343	82	fraudulent	fraudulent	ADJ
inlawrev-3405	1343	83	return	return	NOUN
inlawrev-3405	1343	84	and	and	CCONJ
inlawrev-3405	1343	85	consequently	consequently	ADV
inlawrev-3405	1343	86	,	,	PUNCT
inlawrev-3405	1343	87	evade	evade	VERB
inlawrev-3405	1343	88	a	a	DET
inlawrev-3405	1343	89	tax	tax	NOUN
inlawrev-3405	1343	90	due	due	ADJ
inlawrev-3405	1343	91	.	.	PUNCT
inlawrev-3405	1343	92	"	"	PUNCT
inlawrev-3405	1343	93	)	)	PUNCT
inlawrev-3405	1343	94	;	;	PUNCT
inlawrev-3405	1343	95	stephenson	stephenson	PROPN
inlawrev-3405	1343	96	v.	v.	PROPN
inlawrev-3405	1343	97	commissioner	commissioner	PROPN
inlawrev-3405	1343	98	,	,	PUNCT
inlawrev-3405	1343	99	79	79	NUM
inlawrev-3405	1343	100	t.c	t.c	PROPN
inlawrev-3405	1343	101	.	.	PROPN
inlawrev-3405	1343	102	995	995	NUM
inlawrev-3405	1343	103	,	,	PUNCT
inlawrev-3405	1343	104	1006	1006	NUM
inlawrev-3405	1343	105	(	(	PUNCT
inlawrev-3405	1343	106	1982	1982	NUM
inlawrev-3405	1343	107	)	)	PUNCT
inlawrev-3405	1343	108	(	(	PUNCT
inlawrev-3405	1343	109	citing	cite	VERB
inlawrev-3405	1343	110	fact	fact	NOUN
inlawrev-3405	1343	111	that	that	SCONJ
inlawrev-3405	1343	112	petitioner	petitioner	NOUN
inlawrev-3405	1343	113	was	be	AUX
inlawrev-3405	1343	114	well	well	ADV
inlawrev-3405	1343	115	educated	educate	VERB
inlawrev-3405	1343	116	to	to	PART
inlawrev-3405	1343	117	prove	prove	VERB
inlawrev-3405	1343	118	willful	willful	ADJ
inlawrev-3405	1343	119	element	element	NOUN
inlawrev-3405	1343	120	of	of	ADP
inlawrev-3405	1343	121	fraud	fraud	NOUN
inlawrev-3405	1343	122	)	)	PUNCT
inlawrev-3405	1343	123	.	.	PUNCT
inlawrev-3405	1344	1	2000	2000	NUM
inlawrev-3405	1344	2	]	]	PUNCT
inlawrev-3405	1344	3	critique	critique	NOUN
inlawrev-3405	1344	4	of	of	ADP
inlawrev-3405	1344	5	the	the	DET
inlawrev-3405	1344	6	irs	irs	PROPN
inlawrev-3405	1344	7	565	565	NUM
inlawrev-3405	1344	8	whether	whether	SCONJ
inlawrev-3405	1344	9	his	his	PRON
inlawrev-3405	1344	10	educational	educational	ADJ
inlawrev-3405	1344	11	level	level	NOUN
inlawrev-3405	1344	12	and	and	CCONJ
inlawrev-3405	1344	13	sophistication	sophistication	NOUN
inlawrev-3405	1344	14	make	make	VERB
inlawrev-3405	1344	15	it	it	PRON
inlawrev-3405	1344	16	likely	likely	ADJ
inlawrev-3405	1344	17	that	that	SCONJ
inlawrev-3405	1344	18	he	he	PRON
inlawrev-3405	1344	19	would	would	AUX
inlawrev-3405	1344	20	know	know	VERB
inlawrev-3405	1344	21	of	of	ADP
inlawrev-3405	1344	22	the	the	DET
inlawrev-3405	1344	23	duty	duty	NOUN
inlawrev-3405	1344	24	to	to	PART
inlawrev-3405	1344	25	report	report	VERB
inlawrev-3405	1344	26	the	the	DET
inlawrev-3405	1344	27	illegal	illegal	ADJ
inlawrev-3405	1344	28	income	income	NOUN
inlawrev-3405	1344	29	as	as	ADP
inlawrev-3405	1344	30	taxable.^^^	taxable.^^^	PROPN
inlawrev-3405	1344	31	this	this	DET
inlawrev-3405	1344	32	badge	badge	NOUN
inlawrev-3405	1344	33	really	really	ADV
inlawrev-3405	1344	34	posits	posit	VERB
inlawrev-3405	1344	35	a	a	DET
inlawrev-3405	1344	36	negative	negative	ADJ
inlawrev-3405	1344	37	:	:	PUNCT
inlawrev-3405	1344	38	can	can	AUX
inlawrev-3405	1344	39	a	a	DET
inlawrev-3405	1344	40	person	person	NOUN
inlawrev-3405	1344	41	be	be	AUX
inlawrev-3405	1344	42	deemed	deem	VERB
inlawrev-3405	1344	43	not	not	PART
inlawrev-3405	1344	44	to	to	PART
inlawrev-3405	1344	45	know	know	VERB
inlawrev-3405	1344	46	of	of	ADP
inlawrev-3405	1344	47	his	his	PRON
inlawrev-3405	1344	48	duty	duty	NOUN
inlawrev-3405	1344	49	to	to	PART
inlawrev-3405	1344	50	report	report	VERB
inlawrev-3405	1344	51	any	any	DET
inlawrev-3405	1344	52	illegal	illegal	ADJ
inlawrev-3405	1344	53	income	income	NOUN
inlawrev-3405	1344	54	he	he	PRON
inlawrev-3405	1344	55	has	have	AUX
inlawrev-3405	1344	56	received	receive	VERB
inlawrev-3405	1344	57	,	,	PUNCT
inlawrev-3405	1344	58	even	even	ADV
inlawrev-3405	1344	59	if	if	SCONJ
inlawrev-3405	1344	60	that	that	DET
inlawrev-3405	1344	61	income	income	NOUN
inlawrev-3405	1344	62	was	be	AUX
inlawrev-3405	1344	63	minimal	minimal	ADJ
inlawrev-3405	1344	64	and	and	CCONJ
inlawrev-3405	1344	65	illegal	illegal	ADJ
inlawrev-3405	1344	66	?	?	PUNCT
inlawrev-3405	1345	1	the	the	DET
inlawrev-3405	1345	2	service	service	NOUN
inlawrev-3405	1345	3	apparently	apparently	ADV
inlawrev-3405	1345	4	feels	feel	VERB
inlawrev-3405	1345	5	that	that	SCONJ
inlawrev-3405	1345	6	almost	almost	ADV
inlawrev-3405	1345	7	everyone	everyone	PRON
inlawrev-3405	1345	8	should	should	AUX
inlawrev-3405	1345	9	know	know	VERB
inlawrev-3405	1345	10	ofthe	ofthe	ADJ
inlawrev-3405	1345	11	obligation	obligation	NOUN
inlawrev-3405	1345	12	to	to	PART
inlawrev-3405	1345	13	report	report	VERB
inlawrev-3405	1345	14	all	all	DET
inlawrev-3405	1345	15	income	income	NOUN
inlawrev-3405	1345	16	received	receive	VERB
inlawrev-3405	1345	17	,	,	PUNCT
inlawrev-3405	1345	18	whether	whether	SCONJ
inlawrev-3405	1345	19	illegal	illegal	ADJ
inlawrev-3405	1345	20	or	or	CCONJ
inlawrev-3405	1345	21	not	not	PART
inlawrev-3405	1345	22	.	.	PUNCT
inlawrev-3405	1346	1	as	as	SCONJ
inlawrev-3405	1346	2	the	the	DET
inlawrev-3405	1346	3	tax	tax	NOUN
inlawrev-3405	1346	4	court	court	NOUN
inlawrev-3405	1346	5	found	find	VERB
inlawrev-3405	1346	6	in	in	ADP
inlawrev-3405	1346	7	cipparone	cipparone	NOUN
inlawrev-3405	1346	8	,	,	PUNCT
inlawrev-3405	1346	9	however	however	ADV
inlawrev-3405	1346	10	,	,	PUNCT
inlawrev-3405	1346	11	even	even	ADV
inlawrev-3405	1346	12	an	an	DET
inlawrev-3405	1346	13	honest	honest	ADJ
inlawrev-3405	1346	14	,	,	PUNCT
inlawrev-3405	1346	15	ordinary	ordinary	ADJ
inlawrev-3405	1346	16	citizen	citizen	NOUN
inlawrev-3405	1346	17	might	might	AUX
inlawrev-3405	1346	18	not	not	PART
inlawrev-3405	1346	19	know	know	VERB
inlawrev-3405	1346	20	ofthe	ofthe	NOUN
inlawrev-3405	1346	21	duty	duty	NOUN
inlawrev-3405	1346	22	to	to	PART
inlawrev-3405	1346	23	include	include	VERB
inlawrev-3405	1346	24	small	small	ADJ
inlawrev-3405	1346	25	amounts	amount	NOUN
inlawrev-3405	1346	26	of	of	ADP
inlawrev-3405	1346	27	illegal	illegal	ADJ
inlawrev-3405	1346	28	income	income	NOUN
inlawrev-3405	1346	29	in	in	ADP
inlawrev-3405	1346	30	gross	gross	ADJ
inlawrev-3405	1346	31	income.^^^	income.^^^	PROPN
inlawrev-3405	1346	32	in	in	ADP
inlawrev-3405	1346	33	1946	1946	NUM
inlawrev-3405	1346	34	,	,	PUNCT
inlawrev-3405	1346	35	the	the	DET
inlawrev-3405	1346	36	supreme	supreme	PROPN
inlawrev-3405	1346	37	court	court	PROPN
inlawrev-3405	1346	38	determined	determine	VERB
inlawrev-3405	1346	39	that	that	SCONJ
inlawrev-3405	1346	40	embezzled	embezzle	VERB
inlawrev-3405	1346	41	income	income	NOUN
inlawrev-3405	1346	42	was	be	AUX
inlawrev-3405	1346	43	not	not	PART
inlawrev-3405	1346	44	includable	includable	ADJ
inlawrev-3405	1346	45	in	in	ADP
inlawrev-3405	1346	46	the	the	DET
inlawrev-3405	1346	47	embezzler	embezzler	NOUN
inlawrev-3405	1346	48	's	's	PART
inlawrev-3405	1346	49	gross	gross	ADJ
inlawrev-3405	1346	50	income.^^^	income.^^^	PROPN
inlawrev-3405	1346	51	fifteen	fifteen	NUM
inlawrev-3405	1346	52	years	year	NOUN
inlawrev-3405	1346	53	later	later	ADV
inlawrev-3405	1346	54	,	,	PUNCT
inlawrev-3405	1346	55	the	the	DET
inlawrev-3405	1346	56	court	court	NOUN
inlawrev-3405	1346	57	reversed	reverse	VERB
inlawrev-3405	1346	58	itself	itself	PRON
inlawrev-3405	1346	59	,	,	PUNCT
inlawrev-3405	1346	60	holding	hold	VERB
inlawrev-3405	1346	61	that	that	PRON
inlawrev-3405	1346	62	embezzled	embezzle	VERB
inlawrev-3405	1346	63	fiinds	fiind	NOUN
inlawrev-3405	1346	64	are	be	AUX
inlawrev-3405	1346	65	includable	includable	ADJ
inlawrev-3405	1346	66	in	in	ADP
inlawrev-3405	1346	67	income.^^	income.^^	NOUN
inlawrev-3405	1346	68	'	'	NOUN
inlawrev-3405	1346	69	*	*	NOUN
inlawrev-3405	1346	70	if	if	SCONJ
inlawrev-3405	1346	71	the	the	DET
inlawrev-3405	1346	72	25	25	NUM
inlawrev-3405	1346	73	1	1	NUM
inlawrev-3405	1346	74	.	.	PUNCT
inlawrev-3405	1347	1	see	see	VERB
inlawrev-3405	1347	2	sommers	sommer	NOUN
inlawrev-3405	1347	3	,	,	PUNCT
inlawrev-3405	1347	4	209	209	NUM
inlawrev-3405	1347	5	b.r	b.r	PROPN
inlawrev-3405	1347	6	.	.	PROPN
inlawrev-3405	1347	7	at	at	ADP
inlawrev-3405	1347	8	47	47	NUM
inlawrev-3405	1347	9	1	1	NUM
inlawrev-3405	1347	10	n.28	n.28	NOUN
inlawrev-3405	1347	11	(	(	PUNCT
inlawrev-3405	1347	12	"	"	PUNCT
inlawrev-3405	1347	13	it	it	PRON
inlawrev-3405	1347	14	is	be	AUX
inlawrev-3405	1347	15	hard	hard	ADJ
inlawrev-3405	1347	16	to	to	PART
inlawrev-3405	1347	17	accept	accept	VERB
inlawrev-3405	1347	18	the	the	DET
inlawrev-3405	1347	19	proposition	proposition	NOUN
inlawrev-3405	1347	20	that	that	SCONJ
inlawrev-3405	1347	21	someone	someone	PRON
inlawrev-3405	1347	22	who	who	PRON
inlawrev-3405	1347	23	could	could	AUX
inlawrev-3405	1347	24	bring	bring	VERB
inlawrev-3405	1347	25	a	a	DET
inlawrev-3405	1347	26	company	company	NOUN
inlawrev-3405	1347	27	[	[	PUNCT
inlawrev-3405	1347	28	a	a	DET
inlawrev-3405	1347	29	gross	gross	ADJ
inlawrev-3405	1347	30	profit	profit	NOUN
inlawrev-3405	1347	31	in	in	ADP
inlawrev-3405	1347	32	excess	excess	NOUN
inlawrev-3405	1347	33	of	of	ADP
inlawrev-3405	1347	34	$	$	SYM
inlawrev-3405	1347	35	2.4	2.4	NUM
inlawrev-3405	1347	36	million	million	NUM
inlawrev-3405	1347	37	]	]	PUNCT
inlawrev-3405	1347	38	would	would	AUX
inlawrev-3405	1347	39	be	be	AUX
inlawrev-3405	1347	40	so	so	ADV
inlawrev-3405	1347	41	lacking	lacking	ADJ
inlawrev-3405	1347	42	in	in	ADP
inlawrev-3405	1347	43	sophistication	sophistication	NOUN
inlawrev-3405	1347	44	as	as	ADP
inlawrev-3405	1347	45	not	not	PART
inlawrev-3405	1347	46	to	to	PART
inlawrev-3405	1347	47	have	have	AUX
inlawrev-3405	1347	48	questioned	question	VERB
inlawrev-3405	1347	49	and	and	CCONJ
inlawrev-3405	1347	50	understood	understand	VERB
inlawrev-3405	1347	51	the	the	DET
inlawrev-3405	1347	52	transactions	transaction	NOUN
inlawrev-3405	1348	1	[	[	X
inlawrev-3405	1348	2	underlying	underlie	VERB
inlawrev-3405	1348	3	the	the	DET
inlawrev-3405	1348	4	charge	charge	NOUN
inlawrev-3405	1348	5	of	of	ADP
inlawrev-3405	1348	6	tax	tax	NOUN
inlawrev-3405	1348	7	evasion	evasion	NOUN
inlawrev-3405	1348	8	]	]	PUNCT
inlawrev-3405	1348	9	.	.	PUNCT
inlawrev-3405	1348	10	"	"	PUNCT
inlawrev-3405	1348	11	)	)	PUNCT
inlawrev-3405	1348	12	;	;	PUNCT
inlawrev-3405	1348	13	see	see	VERB
inlawrev-3405	1348	14	also	also	ADV
inlawrev-3405	1348	15	berkery	berkery	NOUN
inlawrev-3405	1348	16	,	,	PUNCT
inlawrev-3405	1348	17	192	192	NUM
inlawrev-3405	1348	18	b.r	b.r	PROPN
inlawrev-3405	1348	19	.	.	PROPN
inlawrev-3405	1348	20	at	at	ADP
inlawrev-3405	1348	21	842	842	NUM
inlawrev-3405	1348	22	(	(	PUNCT
inlawrev-3405	1348	23	discussing	discuss	VERB
inlawrev-3405	1348	24	appellant	appellant	NOUN
inlawrev-3405	1348	25	's	's	PART
inlawrev-3405	1348	26	sophistication	sophistication	NOUN
inlawrev-3405	1348	27	)	)	PUNCT
inlawrev-3405	1348	28	.	.	PUNCT
inlawrev-3405	1349	1	in	in	ADP
inlawrev-3405	1349	2	berkery	berkery	PROPN
inlawrev-3405	1349	3	,	,	PUNCT
inlawrev-3405	1349	4	the	the	DET
inlawrev-3405	1349	5	appellant	appellant	NOUN
inlawrev-3405	1349	6	,	,	PUNCT
inlawrev-3405	1349	7	who	who	PRON
inlawrev-3405	1349	8	was	be	AUX
inlawrev-3405	1349	9	accused	accuse	VERB
inlawrev-3405	1349	10	oftax	oftax	ADJ
inlawrev-3405	1349	11	evasion	evasion	NOUN
inlawrev-3405	1349	12	,	,	PUNCT
inlawrev-3405	1349	13	was	be	AUX
inlawrev-3405	1349	14	a	a	DET
inlawrev-3405	1349	15	college	college	NOUN
inlawrev-3405	1349	16	graduate	graduate	NOUN
inlawrev-3405	1349	17	and	and	CCONJ
inlawrev-3405	1349	18	had	have	AUX
inlawrev-3405	1349	19	been	be	AUX
inlawrev-3405	1349	20	active	active	ADJ
inlawrev-3405	1349	21	in	in	ADP
inlawrev-3405	1349	22	real	real	ADJ
inlawrev-3405	1349	23	estate	estate	NOUN
inlawrev-3405	1349	24	speculations	speculation	NOUN
inlawrev-3405	1349	25	among	among	ADP
inlawrev-3405	1349	26	several	several	ADJ
inlawrev-3405	1349	27	other	other	ADJ
inlawrev-3405	1349	28	businesses	business	NOUN
inlawrev-3405	1349	29	.	.	PUNCT
inlawrev-3405	1350	1	see	see	VERB
inlawrev-3405	1350	2	i	i	PRON
inlawrev-3405	1350	3	d.	d.	PROPN
inlawrev-3405	1350	4	at	at	ADP
inlawrev-3405	1350	5	note	note	NOUN
inlawrev-3405	1350	6	10	10	NUM
inlawrev-3405	1350	7	.	.	PUNCT
inlawrev-3405	1351	1	also	also	ADV
inlawrev-3405	1351	2	,	,	PUNCT
inlawrev-3405	1351	3	the	the	DET
inlawrev-3405	1351	4	appellant	appellant	NOUN
inlawrev-3405	1351	5	successfully	successfully	ADV
inlawrev-3405	1351	6	defended	defend	VERB
inlawrev-3405	1351	7	himself	himself	PRON
inlawrev-3405	1351	8	in	in	ADP
inlawrev-3405	1351	9	a	a	DET
inlawrev-3405	1351	10	criminal	criminal	ADJ
inlawrev-3405	1351	11	conviction	conviction	NOUN
inlawrev-3405	1351	12	.	.	PUNCT
inlawrev-3405	1352	1	see	see	VERB
inlawrev-3405	1352	2	i	i	PRON
inlawrev-3405	1352	3	d.	d.	PROPN
inlawrev-3405	1352	4	the	the	DET
inlawrev-3405	1352	5	court	court	NOUN
inlawrev-3405	1352	6	held	hold	VERB
inlawrev-3405	1352	7	that	that	SCONJ
inlawrev-3405	1352	8	there	there	PRON
inlawrev-3405	1352	9	was	be	VERB
inlawrev-3405	1352	10	sufficient	sufficient	ADJ
inlawrev-3405	1352	11	proofto	proofto	NOUN
inlawrev-3405	1352	12	support	support	VERB
inlawrev-3405	1352	13	a	a	DET
inlawrev-3405	1352	14	finding	finding	NOUN
inlawrev-3405	1352	15	that	that	DET
inlawrev-3405	1352	16	appellant	appellant	NOUN
inlawrev-3405	1352	17	's	's	PART
inlawrev-3405	1352	18	evasion	evasion	NOUN
inlawrev-3405	1352	19	oftaxes	oftaxe	NOUN
inlawrev-3405	1352	20	was	be	AUX
inlawrev-3405	1352	21	"	"	PUNCT
inlawrev-3405	1352	22	willful	willful	ADJ
inlawrev-3405	1352	23	.	.	PUNCT
inlawrev-3405	1352	24	"	"	PUNCT
inlawrev-3405	1353	1	i	i	PRON
inlawrev-3405	1353	2	d.	d.	PROPN
inlawrev-3405	1353	3	at	at	ADP
inlawrev-3405	1353	4	842	842	NUM
inlawrev-3405	1353	5	.	.	PUNCT
inlawrev-3405	1354	1	see	see	VERB
inlawrev-3405	1354	2	also	also	ADV
inlawrev-3405	1354	3	stephenson	stephenson	PROPN
inlawrev-3405	1354	4	,	,	PUNCT
inlawrev-3405	1354	5	79	79	NUM
inlawrev-3405	1354	6	t.c	t.c	PROPN
inlawrev-3405	1354	7	.	.	PUNCT
inlawrev-3405	1355	1	at	at	ADP
inlawrev-3405	1355	2	1006	1006	NUM
inlawrev-3405	1355	3	(	(	PUNCT
inlawrev-3405	1355	4	stating	state	VERB
inlawrev-3405	1355	5	that	that	SCONJ
inlawrev-3405	1355	6	"	"	PUNCT
inlawrev-3405	1355	7	[	[	X
inlawrev-3405	1355	8	i]t	i]t	NOUN
inlawrev-3405	1355	9	is	be	AUX
inlawrev-3405	1355	10	hard	hard	ADJ
inlawrev-3405	1355	11	to	to	PART
inlawrev-3405	1355	12	believe	believe	VERB
inlawrev-3405	1355	13	any	any	DET
inlawrev-3405	1355	14	individual	individual	NOUN
inlawrev-3405	1355	15	,	,	PUNCT
inlawrev-3405	1355	16	much	much	ADV
inlawrev-3405	1355	17	less	less	ADJ
inlawrev-3405	1355	18	one	one	NUM
inlawrev-3405	1355	19	as	as	ADV
inlawrev-3405	1355	20	well	well	ADV
inlawrev-3405	1355	21	educated	educate	VERB
inlawrev-3405	1355	22	as	as	ADP
inlawrev-3405	1355	23	petitioner	petitioner	NOUN
inlawrev-3405	1355	24	,	,	PUNCT
inlawrev-3405	1355	25	could	could	AUX
inlawrev-3405	1355	26	honestly	honestly	ADV
inlawrev-3405	1355	27	believe	believe	VERB
inlawrev-3405	1355	28	that	that	SCONJ
inlawrev-3405	1355	29	he	he	PRON
inlawrev-3405	1355	30	could	could	AUX
inlawrev-3405	1355	31	escape	escape	VERB
inlawrev-3405	1355	32	liability	liability	NOUN
inlawrev-3405	1355	33	for	for	ADP
inlawrev-3405	1355	34	income	income	NOUN
inlawrev-3405	1355	35	taxation	taxation	NOUN
inlawrev-3405	1355	36	"	"	PUNCT
inlawrev-3405	1355	37	)	)	PUNCT
inlawrev-3405	1355	38	.	.	PUNCT
inlawrev-3405	1356	1	252	252	NUM
inlawrev-3405	1356	2	.	.	PUNCT
inlawrev-3405	1357	1	see	see	VERB
inlawrev-3405	1357	2	cipparone	cipparone	NOUN
inlawrev-3405	1357	3	v.	v.	PROPN
inlawrev-3405	1357	4	commissioner	commissioner	NOUN
inlawrev-3405	1357	5	,	,	PUNCT
inlawrev-3405	1357	6	49	49	NUM
inlawrev-3405	1357	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1357	8	.	.	PUNCT
inlawrev-3405	1358	1	(	(	PUNCT
inlawrev-3405	1358	2	cch	cch	NOUN
inlawrev-3405	1358	3	)	)	PUNCT
inlawrev-3405	1358	4	1492	1492	NUM
inlawrev-3405	1358	5	,	,	PUNCT
inlawrev-3405	1358	6	1500	1500	NUM
inlawrev-3405	1358	7	(	(	PUNCT
inlawrev-3405	1358	8	1985	1985	NUM
inlawrev-3405	1358	9	)	)	PUNCT
inlawrev-3405	1358	10	(	(	PUNCT
inlawrev-3405	1358	11	stating	state	VERB
inlawrev-3405	1358	12	"	"	PUNCT
inlawrev-3405	1358	13	[	[	X
inlawrev-3405	1358	14	p]etitioner	p]etitioner	PROPN
inlawrev-3405	1358	15	was	be	AUX
inlawrev-3405	1358	16	not	not	PART
inlawrev-3405	1358	17	very	very	ADV
inlawrev-3405	1358	18	knowledgeable	knowledgeable	ADJ
inlawrev-3405	1358	19	nor	nor	CCONJ
inlawrev-3405	1358	20	sophisticated	sophisticated	ADJ
inlawrev-3405	1358	21	with	with	ADP
inlawrev-3405	1358	22	respect	respect	NOUN
inlawrev-3405	1358	23	to	to	ADP
inlawrev-3405	1358	24	tax	tax	NOUN
inlawrev-3405	1358	25	laws	law	NOUN
inlawrev-3405	1358	26	,	,	PUNCT
inlawrev-3405	1358	27	and	and	CCONJ
inlawrev-3405	1358	28	it	it	PRON
inlawrev-3405	1358	29	is	be	AUX
inlawrev-3405	1358	30	therefore	therefore	ADV
inlawrev-3405	1358	31	highly	highly	ADV
inlawrev-3405	1358	32	unlikely	unlikely	ADJ
inlawrev-3405	1358	33	that	that	SCONJ
inlawrev-3405	1358	34	he	he	PRON
inlawrev-3405	1358	35	would	would	AUX
inlawrev-3405	1358	36	have	have	AUX
inlawrev-3405	1358	37	appreciated	appreciate	VERB
inlawrev-3405	1358	38	the	the	DET
inlawrev-3405	1358	39	legal	legal	ADJ
inlawrev-3405	1358	40	requirement	requirement	NOUN
inlawrev-3405	1358	41	of	of	ADP
inlawrev-3405	1358	42	reporting	report	VERB
inlawrev-3405	1358	43	the	the	DET
inlawrev-3405	1358	44	'	'	PUNCT
inlawrev-3405	1358	45	deemed	deem	VERB
inlawrev-3405	1358	46	'	'	PUNCT
inlawrev-3405	1358	47	partnership	partnership	NOUN
inlawrev-3405	1358	48	income	income	NOUN
inlawrev-3405	1358	49	that	that	PRON
inlawrev-3405	1358	50	we	we	PRON
inlawrev-3405	1358	51	have	have	AUX
inlawrev-3405	1358	52	concluded	conclude	VERB
inlawrev-3405	1358	53	he	he	PRON
inlawrev-3405	1358	54	is	be	AUX
inlawrev-3405	1358	55	liable	liable	ADJ
inlawrev-3405	1358	56	for	for	ADP
inlawrev-3405	1358	57	.	.	PUNCT
inlawrev-3405	1358	58	"	"	PUNCT
inlawrev-3405	1358	59	)	)	PUNCT
inlawrev-3405	1358	60	.	.	PUNCT
inlawrev-3405	1359	1	253	253	NUM
inlawrev-3405	1359	2	.	.	PUNCT
inlawrev-3405	1360	1	see	see	VERB
inlawrev-3405	1360	2	commissioner	commissioner	PROPN
inlawrev-3405	1360	3	v.	v.	PROPN
inlawrev-3405	1360	4	wilcox	wilcox	PROPN
inlawrev-3405	1360	5	,	,	PUNCT
inlawrev-3405	1360	6	327	327	NUM
inlawrev-3405	1360	7	u.s	u.s	PROPN
inlawrev-3405	1360	8	.	.	PROPN
inlawrev-3405	1360	9	404	404	NUM
inlawrev-3405	1360	10	,	,	PUNCT
inlawrev-3405	1360	11	408	408	NUM
inlawrev-3405	1360	12	(	(	PUNCT
inlawrev-3405	1360	13	1946	1946	NUM
inlawrev-3405	1360	14	)	)	PUNCT
inlawrev-3405	1360	15	(	(	PUNCT
inlawrev-3405	1360	16	stating	state	VERB
inlawrev-3405	1360	17	that	that	SCONJ
inlawrev-3405	1360	18	embezzled	embezzle	VERB
inlawrev-3405	1360	19	income	income	NOUN
inlawrev-3405	1360	20	is	be	AUX
inlawrev-3405	1360	21	not	not	PART
inlawrev-3405	1360	22	taxable	taxable	ADJ
inlawrev-3405	1360	23	income	income	NOUN
inlawrev-3405	1360	24	because	because	SCONJ
inlawrev-3405	1360	25	taxpayer	taxpayer	NOUN
inlawrev-3405	1360	26	is	be	AUX
inlawrev-3405	1360	27	obligated	obligate	VERB
inlawrev-3405	1360	28	to	to	PART
inlawrev-3405	1360	29	return	return	VERB
inlawrev-3405	1360	30	or	or	CCONJ
inlawrev-3405	1360	31	repay	repay	VERB
inlawrev-3405	1360	32	money	money	NOUN
inlawrev-3405	1360	33	)	)	PUNCT
inlawrev-3405	1360	34	.	.	PUNCT
inlawrev-3405	1361	1	in	in	ADP
inlawrev-3405	1361	2	wilcox	wilcox	PROPN
inlawrev-3405	1361	3	,	,	PUNCT
inlawrev-3405	1361	4	a	a	DET
inlawrev-3405	1361	5	taxpayer	taxpayer	NOUN
inlawrev-3405	1361	6	had	have	AUX
inlawrev-3405	1361	7	been	be	AUX
inlawrev-3405	1361	8	convicted	convict	VERB
inlawrev-3405	1361	9	of	of	ADP
inlawrev-3405	1361	10	embezzling	embezzle	VERB
inlawrev-3405	1361	11	over	over	ADP
inlawrev-3405	1361	12	$	$	SYM
inlawrev-3405	1361	13	12,000	12,000	NUM
inlawrev-3405	1361	14	from	from	ADP
inlawrev-3405	1361	15	his	his	PRON
inlawrev-3405	1361	16	employer	employer	NOUN
inlawrev-3405	1361	17	.	.	PUNCT
inlawrev-3405	1362	1	see	see	VERB
inlawrev-3405	1362	2	i	i	PRON
inlawrev-3405	1362	3	d.	d.	PROPN
inlawrev-3405	1362	4	at	at	ADP
inlawrev-3405	1362	5	406	406	NUM
inlawrev-3405	1362	6	(	(	PUNCT
inlawrev-3405	1362	7	"	"	PUNCT
inlawrev-3405	1362	8	the	the	DET
inlawrev-3405	1362	9	taxpayer	taxpayer	NOUN
inlawrev-3405	1362	10	was	be	AUX
inlawrev-3405	1362	11	convicted	convict	VERB
inlawrev-3405	1362	12	in	in	ADP
inlawrev-3405	1362	13	a	a	DET
inlawrev-3405	1362	14	nevada	nevada	PROPN
inlawrev-3405	1362	15	state	state	PROPN
inlawrev-3405	1362	16	court	court	NOUN
inlawrev-3405	1362	17	in	in	ADP
inlawrev-3405	1362	18	1942	1942	NUM
inlawrev-3405	1362	19	for	for	ADP
inlawrev-3405	1362	20	the	the	DET
inlawrev-3405	1362	21	crime	crime	NOUN
inlawrev-3405	1362	22	of	of	ADP
inlawrev-3405	1362	23	embezzlement	embezzlement	NOUN
inlawrev-3405	1362	24	.	.	PUNCT
inlawrev-3405	1362	25	"	"	PUNCT
inlawrev-3405	1362	26	)	)	PUNCT
inlawrev-3405	1362	27	.	.	PUNCT
inlawrev-3405	1363	1	the	the	DET
inlawrev-3405	1363	2	commissioner	commissioner	NOUN
inlawrev-3405	1363	3	"	"	PUNCT
inlawrev-3405	1363	4	determined	determine	VERB
inlawrev-3405	1363	5	that	that	SCONJ
inlawrev-3405	1363	6	the	the	DET
inlawrev-3405	1363	7	taxpayer	taxpayer	NOUN
inlawrev-3405	1363	8	was	be	AUX
inlawrev-3405	1363	9	required	require	VERB
inlawrev-3405	1363	10	to	to	PART
inlawrev-3405	1363	11	report	report	VERB
inlawrev-3405	1363	12	"	"	PUNCT
inlawrev-3405	1363	13	the	the	DET
inlawrev-3405	1363	14	embezzled	embezzle	VERB
inlawrev-3405	1363	15	money	money	NOUN
inlawrev-3405	1363	16	as	as	ADP
inlawrev-3405	1363	17	income	income	NOUN
inlawrev-3405	1363	18	and	and	CCONJ
inlawrev-3405	1363	19	pay	pay	VERB
inlawrev-3405	1363	20	tax	tax	NOUN
inlawrev-3405	1363	21	on	on	ADP
inlawrev-3405	1363	22	this	this	DET
inlawrev-3405	1363	23	amount	amount	NOUN
inlawrev-3405	1363	24	.	.	PUNCT
inlawrev-3405	1364	1	see	see	VERB
inlawrev-3405	1364	2	i	i	PRON
inlawrev-3405	1364	3	d.	d.	PROPN
inlawrev-3405	1364	4	at	at	ADP
inlawrev-3405	1364	5	407	407	NUM
inlawrev-3405	1364	6	(	(	PUNCT
inlawrev-3405	1364	7	stating	state	VERB
inlawrev-3405	1364	8	commissioner	commissioner	NOUN
inlawrev-3405	1364	9	's	's	PART
inlawrev-3405	1364	10	position	position	NOUN
inlawrev-3405	1364	11	:	:	PUNCT
inlawrev-3405	1364	12	"	"	PUNCT
inlawrev-3405	1364	13	[	[	X
inlawrev-3405	1364	14	a]s	a]	VERB
inlawrev-3405	1364	15	against	against	ADP
inlawrev-3405	1364	16	all	all	DET
inlawrev-3405	1364	17	the	the	DET
inlawrev-3405	1364	18	world	world	NOUN
inlawrev-3405	1364	19	except	except	SCONJ
inlawrev-3405	1364	20	the	the	DET
inlawrev-3405	1364	21	true	true	ADJ
inlawrev-3405	1364	22	owner	owner	NOUN
inlawrev-3405	1364	23	the	the	DET
inlawrev-3405	1364	24	embezzler	embezzler	NOUN
inlawrev-3405	1364	25	is	be	AUX
inlawrev-3405	1364	26	the	the	DET
inlawrev-3405	1364	27	legal	legal	ADJ
inlawrev-3405	1364	28	owner	owner	NOUN
inlawrev-3405	1364	29	,	,	PUNCT
inlawrev-3405	1364	30	at	at	ADP
inlawrev-3405	1364	31	least	least	ADJ
inlawrev-3405	1364	32	while	while	SCONJ
inlawrev-3405	1364	33	he	he	PRON
inlawrev-3405	1364	34	remains	remain	VERB
inlawrev-3405	1364	35	in	in	ADP
inlawrev-3405	1364	36	possession	possession	NOUN
inlawrev-3405	1364	37	.	.	PUNCT
inlawrev-3405	1365	1	"	"	PUNCT
inlawrev-3405	1365	2	)	)	PUNCT
inlawrev-3405	1365	3	.	.	PUNCT
inlawrev-3405	1366	1	the	the	DET
inlawrev-3405	1366	2	supreme	supreme	PROPN
inlawrev-3405	1366	3	court	court	PROPN
inlawrev-3405	1366	4	,	,	PUNCT
inlawrev-3405	1366	5	however	however	ADV
inlawrev-3405	1366	6	,	,	PUNCT
inlawrev-3405	1366	7	held	hold	VERB
inlawrev-3405	1366	8	that	that	SCONJ
inlawrev-3405	1366	9	the	the	DET
inlawrev-3405	1366	10	taxpayer	taxpayer	NOUN
inlawrev-3405	1366	11	did	do	AUX
inlawrev-3405	1366	12	not	not	PART
inlawrev-3405	1366	13	owe	owe	VERB
inlawrev-3405	1366	14	taxes	taxis	NOUN
inlawrev-3405	1366	15	on	on	ADP
inlawrev-3405	1366	16	the	the	DET
inlawrev-3405	1366	17	embezzled	embezzle	VERB
inlawrev-3405	1366	18	income	income	NOUN
inlawrev-3405	1366	19	because	because	SCONJ
inlawrev-3405	1366	20	he	he	PRON
inlawrev-3405	1366	21	was	be	AUX
inlawrev-3405	1366	22	under	under	ADP
inlawrev-3405	1366	23	an	an	DET
inlawrev-3405	1366	24	obligation	obligation	NOUN
inlawrev-3405	1366	25	to	to	PART
inlawrev-3405	1366	26	repay	repay	VERB
inlawrev-3405	1366	27	the	the	DET
inlawrev-3405	1366	28	money	money	NOUN
inlawrev-3405	1366	29	to	to	ADP
inlawrev-3405	1366	30	his	his	PRON
inlawrev-3405	1366	31	employer	employer	NOUN
inlawrev-3405	1366	32	.	.	PUNCT
inlawrev-3405	1367	1	see	see	VERB
inlawrev-3405	1367	2	i	i	PRON
inlawrev-3405	1367	3	d.	d.	PROPN
inlawrev-3405	1367	4	at	at	ADP
inlawrev-3405	1367	5	408	408	NUM
inlawrev-3405	1367	6	(	(	PUNCT
inlawrev-3405	1367	7	stating	state	VERB
inlawrev-3405	1367	8	that	that	SCONJ
inlawrev-3405	1367	9	embezzled	embezzle	VERB
inlawrev-3405	1367	10	income	income	NOUN
inlawrev-3405	1367	11	is	be	AUX
inlawrev-3405	1367	12	not	not	PART
inlawrev-3405	1367	13	taxable	taxable	ADJ
inlawrev-3405	1367	14	income	income	NOUN
inlawrev-3405	1367	15	because	because	SCONJ
inlawrev-3405	1367	16	it	it	PRON
inlawrev-3405	1367	17	does	do	AUX
inlawrev-3405	1367	18	not	not	PART
inlawrev-3405	1367	19	bear	bear	VERB
inlawrev-3405	1367	20	"	"	PUNCT
inlawrev-3405	1367	21	essential	essential	ADJ
inlawrev-3405	1367	22	characteristics	characteristic	NOUN
inlawrev-3405	1367	23	of	of	ADP
inlawrev-3405	1367	24	a	a	DET
inlawrev-3405	1367	25	gain	gain	NOUN
inlawrev-3405	1367	26	or	or	CCONJ
inlawrev-3405	1367	27	profit	profit	NOUN
inlawrev-3405	1367	28	"	"	PUNCT
inlawrev-3405	1367	29	within	within	ADP
inlawrev-3405	1367	30	the	the	DET
inlawrev-3405	1367	31	meaning	meaning	NOUN
inlawrev-3405	1367	32	of	of	ADP
inlawrev-3405	1367	33	tax	tax	NOUN
inlawrev-3405	1367	34	code	code	NOUN
inlawrev-3405	1367	35	)	)	PUNCT
inlawrev-3405	1367	36	.	.	PUNCT
inlawrev-3405	1368	1	254	254	NUM
inlawrev-3405	1368	2	.	.	PUNCT
inlawrev-3405	1369	1	see	see	VERB
inlawrev-3405	1369	2	james	james	PROPN
inlawrev-3405	1369	3	v.	v.	PROPN
inlawrev-3405	1369	4	united	united	PROPN
inlawrev-3405	1369	5	states	states	PROPN
inlawrev-3405	1369	6	,	,	PUNCT
inlawrev-3405	1369	7	366	366	NUM
inlawrev-3405	1369	8	u.	u.	PROPN
inlawrev-3405	1369	9	s.	s.	PROPN
inlawrev-3405	1369	10	2	2	NUM
inlawrev-3405	1369	11	1	1	NUM
inlawrev-3405	1369	12	3	3	NUM
inlawrev-3405	1369	13	,	,	PUNCT
inlawrev-3405	1369	14	22	22	NUM
inlawrev-3405	1369	15	1	1	NUM
inlawrev-3405	1369	16	(	(	PUNCT
inlawrev-3405	1369	17	1	1	NUM
inlawrev-3405	1369	18	96	96	NUM
inlawrev-3405	1369	19	1	1	NUM
inlawrev-3405	1369	20	)	)	PUNCT
inlawrev-3405	1369	21	(	(	PUNCT
inlawrev-3405	1369	22	stating	state	VERB
inlawrev-3405	1369	23	that	that	SCONJ
inlawrev-3405	1369	24	"	"	PUNCT
inlawrev-3405	1369	25	wilcox	wilcox	PROPN
inlawrev-3405	1369	26	was	be	AUX
inlawrev-3405	1369	27	wrongly	wrongly	ADV
inlawrev-3405	1369	28	decided	decide	VERB
inlawrev-3405	1369	29	"	"	PUNCT
inlawrev-3405	1369	30	)	)	PUNCT
inlawrev-3405	1369	31	.	.	PUNCT
inlawrev-3405	1370	1	prior	prior	ADV
inlawrev-3405	1370	2	to	to	ADP
inlawrev-3405	1370	3	james	james	PROPN
inlawrev-3405	1370	4	,	,	PUNCT
inlawrev-3405	1370	5	the	the	DET
inlawrev-3405	1370	6	court	court	NOUN
inlawrev-3405	1370	7	decided	decide	VERB
inlawrev-3405	1370	8	that	that	SCONJ
inlawrev-3405	1370	9	extorted	extort	VERB
inlawrev-3405	1370	10	money	money	NOUN
inlawrev-3405	1370	11	,	,	PUNCT
inlawrev-3405	1370	12	unlike	unlike	ADP
inlawrev-3405	1370	13	the	the	DET
inlawrev-3405	1370	14	embezzled	embezzle	VERB
inlawrev-3405	1370	15	money	money	NOUN
inlawrev-3405	1370	16	in	in	ADP
inlawrev-3405	1370	17	wilcox	wilcox	PROPN
inlawrev-3405	1370	18	,	,	PUNCT
inlawrev-3405	1370	19	was	be	AUX
inlawrev-3405	1370	20	taxable	taxable	ADJ
inlawrev-3405	1370	21	income	income	NOUN
inlawrev-3405	1370	22	.	.	PUNCT
inlawrev-3405	1371	1	see	see	VERB
inlawrev-3405	1371	2	rutkin	rutkin	PROPN
inlawrev-3405	1371	3	v.	v.	ADP
inlawrev-3405	1371	4	united	united	PROPN
inlawrev-3405	1371	5	states	states	PROPN
inlawrev-3405	1371	6	,	,	PUNCT
inlawrev-3405	1371	7	343	343	NUM
inlawrev-3405	1371	8	u.s	u.s	PROPN
inlawrev-3405	1371	9	.	.	PROPN
inlawrev-3405	1371	10	130	130	NUM
inlawrev-3405	1371	11	,	,	PUNCT
inlawrev-3405	1371	12	138	138	NUM
inlawrev-3405	1371	13	(	(	PUNCT
inlawrev-3405	1371	14	1952	1952	NUM
inlawrev-3405	1371	15	)	)	PUNCT
inlawrev-3405	1371	16	(	(	PUNCT
inlawrev-3405	1371	17	"	"	PUNCT
inlawrev-3405	1371	18	we	we	PRON
inlawrev-3405	1371	19	do	do	AUX
inlawrev-3405	1371	20	not	not	PART
inlawrev-3405	1371	21	reach	reach	VERB
inlawrev-3405	1371	22	in	in	ADP
inlawrev-3405	1371	23	this	this	DET
inlawrev-3405	1371	24	case	case	NOUN
inlawrev-3405	1371	25	the	the	DET
inlawrev-3405	1371	26	factual	factual	ADJ
inlawrev-3405	1371	27	situation	situation	NOUN
inlawrev-3405	1371	28	involved	involve	VERB
inlawrev-3405	1371	29	in	in	ADP
inlawrev-3405	1371	30	commissioner	commissioner	PROPN
inlawrev-3405	1371	31	ofinternal	ofinternal	PROPN
inlawrev-3405	1371	32	revenue	revenue	PROPN
inlawrev-3405	1371	33	v.	v.	ADP
inlawrev-3405	1371	34	wilcox	wilcox	PROPN
inlawrev-3405	1371	35	''	''	PUNCT
inlawrev-3405	1371	36	)	)	PUNCT
inlawrev-3405	1371	37	(	(	PUNCT
inlawrev-3405	1371	38	citation	citation	NOUN
inlawrev-3405	1371	39	omitted	omit	VERB
inlawrev-3405	1371	40	)	)	PUNCT
inlawrev-3405	1371	41	.	.	PUNCT
inlawrev-3405	1372	1	the	the	DET
inlawrev-3405	1372	2	differing	differ	VERB
inlawrev-3405	1372	3	results	result	NOUN
inlawrev-3405	1372	4	in	in	ADP
inlawrev-3405	1372	5	wilcox	wilcox	PROPN
inlawrev-3405	1372	6	and	and	CCONJ
inlawrev-3405	1372	7	rutkin	rutkin	PROPN
inlawrev-3405	1372	8	caused	cause	VERB
inlawrev-3405	1372	9	trouble	trouble	NOUN
inlawrev-3405	1372	10	for	for	ADP
inlawrev-3405	1372	11	the	the	DET
inlawrev-3405	1372	12	lower	low	ADJ
inlawrev-3405	1372	13	courts	court	NOUN
inlawrev-3405	1372	14	.	.	PUNCT
inlawrev-3405	1373	1	see	see	VERB
inlawrev-3405	1373	2	,	,	PUNCT
inlawrev-3405	1373	3	e.g.	e.g.	ADV
inlawrev-3405	1373	4	,	,	PUNCT
inlawrev-3405	1373	5	macias	macias	PROPN
inlawrev-3405	1373	6	v.	v.	PROPN
inlawrev-3405	1373	7	commissioner	commissioner	PROPN
inlawrev-3405	1373	8	,	,	PUNCT
inlawrev-3405	1373	9	255	255	NUM
inlawrev-3405	1373	10	f.2d	f.2d	NUM
inlawrev-3405	1373	11	23	23	NUM
inlawrev-3405	1373	12	,	,	PUNCT
inlawrev-3405	1373	13	26	26	NUM
inlawrev-3405	1373	14	(	(	PUNCT
inlawrev-3405	1373	15	7th	7th	ADJ
inlawrev-3405	1373	16	cir	cir	NOUN
inlawrev-3405	1373	17	.	.	PROPN
inlawrev-3405	1373	18	1958	1958	NUM
inlawrev-3405	1373	19	)	)	PUNCT
inlawrev-3405	1373	20	(	(	PUNCT
inlawrev-3405	1373	21	"	"	PUNCT
inlawrev-3405	1373	22	in	in	ADP
inlawrev-3405	1373	23	our	our	PRON
inlawrev-3405	1373	24	view	view	NOUN
inlawrev-3405	1373	25	,	,	PUNCT
inlawrev-3405	1373	26	the	the	DET
inlawrev-3405	1373	27	court	court	NOUN
inlawrev-3405	1373	28	in	in	ADP
inlawrev-3405	1373	29	rutkin	rutkin	PROPN
inlawrev-3405	1373	30	repudiated	repudiate	VERB
inlawrev-3405	1373	31	its	its	PRON
inlawrev-3405	1373	32	holding	holding	NOUN
inlawrev-3405	1373	33	in	in	ADP
inlawrev-3405	1373	34	wilcox	wilcox	PROPN
inlawrev-3405	1373	35	;	;	PUNCT
inlawrev-3405	1373	36	certainly	certainly	ADV
inlawrev-3405	1373	37	,	,	PUNCT
inlawrev-3405	1373	38	it	it	PRON
inlawrev-3405	1373	39	repudiated	repudiate	VERB
inlawrev-3405	1373	40	the	the	DET
inlawrev-3405	1373	41	reasoning	reasoning	NOUN
inlawrev-3405	1373	42	by	by	ADP
inlawrev-3405	1373	43	which	which	PRON
inlawrev-3405	1373	44	the	the	DET
inlawrev-3405	1373	45	result	result	NOUN
inlawrev-3405	1373	46	566	566	NUM
inlawrev-3405	1373	47	indiana	indiana	PROPN
inlawrev-3405	1373	48	law	law	PROPN
inlawrev-3405	1373	49	review	review	NOUN
inlawrev-3405	1373	50	[	[	X
inlawrev-3405	1373	51	vol	vol	NOUN
inlawrev-3405	1373	52	.	.	PUNCT
inlawrev-3405	1374	1	33:517	33:517	NUM
inlawrev-3405	1374	2	supreme	supreme	PROPN
inlawrev-3405	1374	3	court	court	PROPN
inlawrev-3405	1374	4	,	,	PUNCT
inlawrev-3405	1374	5	at	at	ADP
inlawrev-3405	1374	6	one	one	NUM
inlawrev-3405	1374	7	time	time	NOUN
inlawrev-3405	1374	8	,	,	PUNCT
inlawrev-3405	1374	9	felt	feel	VERB
inlawrev-3405	1374	10	that	that	SCONJ
inlawrev-3405	1374	11	at	at	ADV
inlawrev-3405	1374	12	least	least	ADJ
inlawrev-3405	1374	13	some	some	DET
inlawrev-3405	1374	14	illegal	illegal	ADJ
inlawrev-3405	1374	15	income	income	NOUN
inlawrev-3405	1374	16	is	be	AUX
inlawrev-3405	1374	17	not	not	PART
inlawrev-3405	1374	18	taxable	taxable	ADJ
inlawrev-3405	1374	19	,	,	PUNCT
inlawrev-3405	1374	20	should	should	AUX
inlawrev-3405	1374	21	an	an	DET
inlawrev-3405	1374	22	ordinary	ordinary	ADJ
inlawrev-3405	1374	23	unsophisticated	unsophisticated	ADJ
inlawrev-3405	1374	24	citizen	citizen	NOUN
inlawrev-3405	1374	25	be	be	AUX
inlawrev-3405	1374	26	held	hold	VERB
inlawrev-3405	1374	27	to	to	ADP
inlawrev-3405	1374	28	a	a	DET
inlawrev-3405	1374	29	higher	high	ADJ
inlawrev-3405	1374	30	standard	standard	NOUN
inlawrev-3405	1374	31	?	?	PUNCT
inlawrev-3405	1375	1	if	if	SCONJ
inlawrev-3405	1375	2	everyone	everyone	PRON
inlawrev-3405	1375	3	knows	know	VERB
inlawrev-3405	1375	4	of	of	ADP
inlawrev-3405	1375	5	a	a	DET
inlawrev-3405	1375	6	duty	duty	NOUN
inlawrev-3405	1375	7	to	to	PART
inlawrev-3405	1375	8	pay	pay	VERB
inlawrev-3405	1375	9	tax	tax	NOUN
inlawrev-3405	1375	10	,	,	PUNCT
inlawrev-3405	1375	11	does	do	AUX
inlawrev-3405	1375	12	it	it	PRON
inlawrev-3405	1375	13	necessarily	necessarily	ADV
inlawrev-3405	1375	14	follow	follow	VERB
inlawrev-3405	1375	15	that	that	SCONJ
inlawrev-3405	1375	16	everyone	everyone	PRON
inlawrev-3405	1375	17	knows	know	VERB
inlawrev-3405	1375	18	of	of	ADP
inlawrev-3405	1375	19	a	a	DET
inlawrev-3405	1375	20	duty	duty	NOUN
inlawrev-3405	1375	21	to	to	PART
inlawrev-3405	1375	22	pay	pay	VERB
inlawrev-3405	1375	23	tax	tax	NOUN
inlawrev-3405	1375	24	on	on	ADP
inlawrev-3405	1375	25	small	small	ADJ
inlawrev-3405	1375	26	amounts	amount	NOUN
inlawrev-3405	1375	27	of	of	ADP
inlawrev-3405	1375	28	illegal	illegal	ADJ
inlawrev-3405	1375	29	income?^^^	income?^^^	ADV
inlawrev-3405	1375	30	in	in	ADP
inlawrev-3405	1375	31	a	a	DET
inlawrev-3405	1375	32	much	much	ADV
inlawrev-3405	1375	33	different	different	ADJ
inlawrev-3405	1375	34	context	context	NOUN
inlawrev-3405	1375	35	,	,	PUNCT
inlawrev-3405	1375	36	but	but	CCONJ
inlawrev-3405	1375	37	where	where	SCONJ
inlawrev-3405	1375	38	knowledge	knowledge	NOUN
inlawrev-3405	1375	39	and	and	CCONJ
inlawrev-3405	1375	40	sophistication	sophistication	NOUN
inlawrev-3405	1375	41	of	of	ADP
inlawrev-3405	1375	42	a	a	DET
inlawrev-3405	1375	43	taxpayer	taxpayer	NOUN
inlawrev-3405	1375	44	are	be	AUX
inlawrev-3405	1375	45	also	also	ADV
inlawrev-3405	1375	46	very	very	ADV
inlawrev-3405	1375	47	relevant	relevant	ADJ
inlawrev-3405	1375	48	,	,	PUNCT
inlawrev-3405	1375	49	is	be	AUX
inlawrev-3405	1375	50	the	the	DET
inlawrev-3405	1375	51	qualification	qualification	NOUN
inlawrev-3405	1375	52	ofa	ofa	PROPN
inlawrev-3405	1375	53	taxpayer	taxpayer	NOUN
inlawrev-3405	1375	54	as	as	ADP
inlawrev-3405	1375	55	an	an	DET
inlawrev-3405	1375	56	"	"	PUNCT
inlawrev-3405	1375	57	innocent	innocent	ADJ
inlawrev-3405	1375	58	spouse	spouse	NOUN
inlawrev-3405	1375	59	.	.	PUNCT
inlawrev-3405	1375	60	"^^^	"^^^	PUNCT
inlawrev-3405	1376	1	in	in	ADP
inlawrev-3405	1376	2	a	a	DET
inlawrev-3405	1376	3	somewhat	somewhat	ADV
inlawrev-3405	1376	4	surprising	surprising	ADJ
inlawrev-3405	1376	5	case	case	NOUN
inlawrev-3405	1376	6	,	,	PUNCT
inlawrev-3405	1376	7	the	the	DET
inlawrev-3405	1376	8	fifth	fifth	ADJ
inlawrev-3405	1376	9	circuit	circuit	NOUN
inlawrev-3405	1376	10	held	hold	VERB
inlawrev-3405	1376	11	that	that	SCONJ
inlawrev-3405	1376	12	an	an	DET
inlawrev-3405	1376	13	attorney	attorney	NOUN
inlawrev-3405	1376	14	,	,	PUNCT
inlawrev-3405	1376	15	who	who	PRON
inlawrev-3405	1376	16	had	have	AUX
inlawrev-3405	1376	17	graduated	graduate	VERB
inlawrev-3405	1376	18	from	from	ADP
inlawrev-3405	1376	19	two	two	NUM
inlawrev-3405	1376	20	prestigious	prestigious	ADJ
inlawrev-3405	1376	21	universities	university	NOUN
inlawrev-3405	1376	22	,	,	PUNCT
inlawrev-3405	1376	23	was	be	AUX
inlawrev-3405	1376	24	an	an	DET
inlawrev-3405	1376	25	innocent	innocent	ADJ
inlawrev-3405	1376	26	spouse	spouse	NOUN
inlawrev-3405	1376	27	because	because	SCONJ
inlawrev-3405	1376	28	she	she	PRON
inlawrev-3405	1376	29	had	have	VERB
inlawrev-3405	1376	30	little	little	ADJ
inlawrev-3405	1376	31	knowledge	knowledge	NOUN
inlawrev-3405	1376	32	of	of	ADP
inlawrev-3405	1376	33	tax	tax	NOUN
inlawrev-3405	1376	34	law.^^^	law.^^^	PROPN
inlawrev-3405	1376	35	j.	j.	PROPN
inlawrev-3405	1376	36	giving	give	VERB
inlawrev-3405	1376	37	implausible	implausible	ADJ
inlawrev-3405	1376	38	explanations	explanation	NOUN
inlawrev-3405	1376	39	is	be	AUX
inlawrev-3405	1376	40	it	it	PRON
inlawrev-3405	1376	41	implausible	implausible	ADJ
inlawrev-3405	1376	42	that	that	SCONJ
inlawrev-3405	1376	43	a	a	DET
inlawrev-3405	1376	44	convicted	convict	VERB
inlawrev-3405	1376	45	conspirator	conspirator	NOUN
inlawrev-3405	1376	46	received	receive	VERB
inlawrev-3405	1376	47	no	no	DET
inlawrev-3405	1376	48	money?^^^	money?^^^	PROPN
inlawrev-3405	1376	49	the	the	DET
inlawrev-3405	1376	50	probable	probable	ADJ
inlawrev-3405	1376	51	response	response	NOUN
inlawrev-3405	1376	52	would	would	AUX
inlawrev-3405	1376	53	be	be	AUX
inlawrev-3405	1376	54	that	that	SCONJ
inlawrev-3405	1376	55	the	the	DET
inlawrev-3405	1376	56	conspirator	conspirator	NOUN
inlawrev-3405	1376	57	"	"	PUNCT
inlawrev-3405	1376	58	must	must	AUX
inlawrev-3405	1376	59	have	have	AUX
inlawrev-3405	1376	60	"	"	PUNCT
inlawrev-3405	1376	61	received	receive	VERB
inlawrev-3405	1376	62	something	something	PRON
inlawrev-3405	1376	63	of	of	ADP
inlawrev-3405	1376	64	monetary	monetary	ADJ
inlawrev-3405	1376	65	value	value	NOUN
inlawrev-3405	1376	66	for	for	ADP
inlawrev-3405	1376	67	his	his	PRON
inlawrev-3405	1376	68	participation.^^^	participation.^^^	NOUN
inlawrev-3405	1376	69	but	but	CCONJ
inlawrev-3405	1376	70	this	this	PRON
inlawrev-3405	1376	71	is	be	AUX
inlawrev-3405	1376	72	only	only	ADV
inlawrev-3405	1376	73	an	an	DET
inlawrev-3405	1376	74	inference	inference	NOUN
inlawrev-3405	1376	75	;	;	PUNCT
inlawrev-3405	1376	76	it	it	PRON
inlawrev-3405	1376	77	is	be	AUX
inlawrev-3405	1376	78	not	not	PART
inlawrev-3405	1376	79	was	be	AUX
inlawrev-3405	1376	80	reached	reach	VERB
inlawrev-3405	1376	81	in	in	ADP
inlawrev-3405	1376	82	that	that	DET
inlawrev-3405	1376	83	case	case	NOUN
inlawrev-3405	1376	84	.	.	PUNCT
inlawrev-3405	1376	85	"	"	PUNCT
inlawrev-3405	1376	86	)	)	PUNCT
inlawrev-3405	1376	87	;	;	PUNCT
inlawrev-3405	1376	88	united	united	PROPN
inlawrev-3405	1376	89	states	states	PROPN
inlawrev-3405	1376	90	v.	v.	ADP
inlawrev-3405	1376	91	bruswitz	bruswitz	PROPN
inlawrev-3405	1376	92	,	,	PUNCT
inlawrev-3405	1376	93	219	219	NUM
inlawrev-3405	1376	94	f.2d	f.2d	NOUN
inlawrev-3405	1376	95	59	59	NUM
inlawrev-3405	1376	96	,	,	PUNCT
inlawrev-3405	1376	97	61	61	NUM
inlawrev-3405	1376	98	(	(	PUNCT
inlawrev-3405	1376	99	2d	2d	NUM
inlawrev-3405	1376	100	cir	cir	NOUN
inlawrev-3405	1376	101	.	.	PUNCT
inlawrev-3405	1376	102	1955	1955	NUM
inlawrev-3405	1376	103	)	)	PUNCT
inlawrev-3405	1376	104	(	(	PUNCT
inlawrev-3405	1376	105	"	"	PUNCT
inlawrev-3405	1376	106	it	it	PRON
inlawrev-3405	1376	107	is	be	AUX
inlawrev-3405	1376	108	difficult	difficult	ADJ
inlawrev-3405	1376	109	to	to	PART
inlawrev-3405	1376	110	perceive	perceive	VERB
inlawrev-3405	1376	111	what	what	PRON
inlawrev-3405	1376	112	,	,	PUNCT
inlawrev-3405	1376	113	if	if	SCONJ
inlawrev-3405	1376	114	anything	anything	PRON
inlawrev-3405	1376	115	,	,	PUNCT
inlawrev-3405	1376	116	is	be	AUX
inlawrev-3405	1376	117	left	leave	VERB
inlawrev-3405	1376	118	ofthe	ofthe	PRON
inlawrev-3405	1376	119	wilcox	wilcox	PROPN
inlawrev-3405	1376	120	holding	holding	NOUN
inlawrev-3405	1376	121	after	after	ADP
inlawrev-3405	1376	122	rutkin	rutkin	NOUN
inlawrev-3405	1376	123	.	.	PUNCT
inlawrev-3405	1376	124	.	.	PUNCT
inlawrev-3405	1376	125	.	.	PUNCT
inlawrev-3405	1376	126	.	.	PUNCT
inlawrev-3405	1377	1	"	"	PUNCT
inlawrev-3405	1377	2	)	)	PUNCT
inlawrev-3405	1377	3	;	;	PUNCT
inlawrev-3405	1377	4	marienfeld	marienfeld	PROPN
inlawrev-3405	1377	5	v.	v.	PROPN
inlawrev-3405	1377	6	united	united	PROPN
inlawrev-3405	1377	7	states	states	PROPN
inlawrev-3405	1377	8	,	,	PUNCT
inlawrev-3405	1377	9	214	214	NUM
inlawrev-3405	1377	10	f.2d	f.2d	NOUN
inlawrev-3405	1377	11	632	632	NUM
inlawrev-3405	1377	12	,	,	PUNCT
inlawrev-3405	1377	13	636	636	NUM
inlawrev-3405	1377	14	(	(	PUNCT
inlawrev-3405	1377	15	8th	8th	ADJ
inlawrev-3405	1377	16	cir	cir	NOUN
inlawrev-3405	1377	17	.	.	PUNCT
inlawrev-3405	1377	18	1954	1954	NUM
inlawrev-3405	1377	19	)	)	PUNCT
inlawrev-3405	1377	20	(	(	PUNCT
inlawrev-3405	1377	21	"	"	PUNCT
inlawrev-3405	1377	22	we	we	PRON
inlawrev-3405	1377	23	find	find	VERB
inlawrev-3405	1377	24	it	it	PRON
inlawrev-3405	1377	25	difficult	difficult	ADJ
inlawrev-3405	1377	26	to	to	PART
inlawrev-3405	1377	27	reconcile	reconcile	VERB
inlawrev-3405	1377	28	the	the	DET
inlawrev-3405	1377	29	wilcox	wilcox	PROPN
inlawrev-3405	1377	30	case	case	NOUN
inlawrev-3405	1377	31	with	with	ADP
inlawrev-3405	1377	32	the	the	DET
inlawrev-3405	1377	33	later	later	ADJ
inlawrev-3405	1377	34	opinion	opinion	NOUN
inlawrev-3405	1377	35	of	of	ADP
inlawrev-3405	1377	36	the	the	DET
inlawrev-3405	1377	37	supreme	supreme	PROPN
inlawrev-3405	1377	38	court	court	PROPN
inlawrev-3405	1377	39	in	in	ADP
inlawrev-3405	1377	40	rutkin	rutkin	PROPN
inlawrev-3405	1377	41	.	.	PUNCT
inlawrev-3405	1377	42	.	.	PUNCT
inlawrev-3405	1377	43	.	.	PUNCT
inlawrev-3405	1377	44	.	.	PUNCT
inlawrev-3405	1378	1	"	"	PUNCT
inlawrev-3405	1378	2	)	)	PUNCT
inlawrev-3405	1378	3	.	.	PUNCT
inlawrev-3405	1379	1	255	255	X
inlawrev-3405	1379	2	.	.	PUNCT
inlawrev-3405	1380	1	see	see	VERB
inlawrev-3405	1380	2	cipparone	cipparone	NOUN
inlawrev-3405	1380	3	,	,	PUNCT
inlawrev-3405	1380	4	49	49	NUM
inlawrev-3405	1380	5	t.c.m	t.c.m	NOUN
inlawrev-3405	1380	6	.	.	PUNCT
inlawrev-3405	1381	1	1492	1492	NUM
inlawrev-3405	1381	2	.	.	PUNCT
inlawrev-3405	1382	1	256	256	NUM
inlawrev-3405	1382	2	.	.	X
inlawrev-3405	1382	3	reser	reser	NOUN
inlawrev-3405	1382	4	v.	v.	PROPN
inlawrev-3405	1382	5	commissioner	commissioner	PROPN
inlawrev-3405	1382	6	,	,	PUNCT
inlawrev-3405	1382	7	112	112	NUM
inlawrev-3405	1382	8	f.3d	f.3d	NUM
inlawrev-3405	1382	9	1258	1258	NUM
inlawrev-3405	1382	10	,	,	PUNCT
inlawrev-3405	1382	11	1262	1262	NUM
inlawrev-3405	1382	12	-	-	SYM
inlawrev-3405	1382	13	63	63	NUM
inlawrev-3405	1382	14	(	(	PUNCT
inlawrev-3405	1382	15	5th	5th	ADJ
inlawrev-3405	1382	16	cir	cir	NOUN
inlawrev-3405	1382	17	.	.	PUNCT
inlawrev-3405	1382	18	1997	1997	NUM
inlawrev-3405	1382	19	)	)	PUNCT
inlawrev-3405	1383	1	(	(	PUNCT
inlawrev-3405	1383	2	citing	cite	VERB
inlawrev-3405	1383	3	i.r.c	i.r.c	NOUN
inlawrev-3405	1383	4	.	.	PUNCT
inlawrev-3405	1384	1	§	§	PROPN
inlawrev-3405	1384	2	6013(e	6013(e	NOUN
inlawrev-3405	1384	3	)	)	PUNCT
inlawrev-3405	1384	4	)	)	PUNCT
inlawrev-3405	1384	5	.	.	PUNCT
inlawrev-3405	1385	1	the	the	DET
inlawrev-3405	1385	2	court	court	NOUN
inlawrev-3405	1385	3	explained	explain	VERB
inlawrev-3405	1385	4	:	:	PUNCT
inlawrev-3405	1385	5	[	[	X
inlawrev-3405	1385	6	t]o	t]o	NOUN
inlawrev-3405	1385	7	assert	assert	VERB
inlawrev-3405	1385	8	the	the	DET
inlawrev-3405	1385	9	innocent	innocent	ADJ
inlawrev-3405	1385	10	spouse	spouse	NOUN
inlawrev-3405	1385	11	defense	defense	NOUN
inlawrev-3405	1385	12	successfully	successfully	ADV
inlawrev-3405	1385	13	,	,	PUNCT
inlawrev-3405	1385	14	a	a	DET
inlawrev-3405	1385	15	spouse	spouse	NOUN
inlawrev-3405	1385	16	must	must	AUX
inlawrev-3405	1385	17	establish	establish	VERB
inlawrev-3405	1385	18	that	that	SCONJ
inlawrev-3405	1385	19	(	(	PUNCT
inlawrev-3405	1385	20	1	1	X
inlawrev-3405	1385	21	)	)	PUNCT
inlawrev-3405	1385	22	a	a	DET
inlawrev-3405	1385	23	joint	joint	ADJ
inlawrev-3405	1385	24	return	return	NOUN
inlawrev-3405	1385	25	was	be	AUX
inlawrev-3405	1385	26	made	make	VERB
inlawrev-3405	1385	27	for	for	ADP
inlawrev-3405	1385	28	the	the	DET
inlawrev-3405	1385	29	taxable	taxable	ADJ
inlawrev-3405	1385	30	year	year	NOUN
inlawrev-3405	1385	31	;	;	PUNCT
inlawrev-3405	1385	32	(	(	PUNCT
inlawrev-3405	1385	33	2	2	X
inlawrev-3405	1385	34	)	)	PUNCT
inlawrev-3405	1385	35	on	on	ADP
inlawrev-3405	1385	36	that	that	DET
inlawrev-3405	1385	37	return	return	NOUN
inlawrev-3405	1385	38	there	there	PRON
inlawrev-3405	1385	39	is	be	VERB
inlawrev-3405	1385	40	a	a	DET
inlawrev-3405	1385	41	substantial	substantial	ADJ
inlawrev-3405	1385	42	understatement	understatement	NOUN
inlawrev-3405	1385	43	oftax	oftax	NOUN
inlawrev-3405	1385	44	attributable	attributable	ADJ
inlawrev-3405	1385	45	to	to	ADP
inlawrev-3405	1385	46	grossly	grossly	ADV
inlawrev-3405	1385	47	erroneous	erroneous	ADJ
inlawrev-3405	1385	48	items	item	NOUN
inlawrev-3405	1385	49	ofthe	ofthe	VERB
inlawrev-3405	1385	50	other	other	ADJ
inlawrev-3405	1385	51	spouse	spouse	NOUN
inlawrev-3405	1385	52	;	;	PUNCT
inlawrev-3405	1385	53	(	(	PUNCT
inlawrev-3405	1385	54	3	3	X
inlawrev-3405	1385	55	)	)	PUNCT
inlawrev-3405	1385	56	in	in	ADP
inlawrev-3405	1385	57	signing	sign	VERB
inlawrev-3405	1385	58	the	the	DET
inlawrev-3405	1385	59	return	return	NOUN
inlawrev-3405	1385	60	,	,	PUNCT
inlawrev-3405	1385	61	the	the	DET
inlawrev-3405	1385	62	spouse	spouse	NOUN
inlawrev-3405	1385	63	did	do	AUX
inlawrev-3405	1385	64	not	not	PART
inlawrev-3405	1385	65	know	know	VERB
inlawrev-3405	1385	66	,	,	PUNCT
inlawrev-3405	1385	67	and	and	CCONJ
inlawrev-3405	1385	68	had	have	VERB
inlawrev-3405	1385	69	no	no	DET
inlawrev-3405	1385	70	reason	reason	NOUN
inlawrev-3405	1385	71	to	to	PART
inlawrev-3405	1385	72	know	know	VERB
inlawrev-3405	1385	73	,	,	PUNCT
inlawrev-3405	1385	74	of	of	ADP
inlawrev-3405	1385	75	such	such	ADJ
inlawrev-3405	1385	76	substantial	substantial	ADJ
inlawrev-3405	1385	77	understatement	understatement	NOUN
inlawrev-3405	1385	78	;	;	PUNCT
inlawrev-3405	1385	79	and	and	CCONJ
inlawrev-3405	1385	80	,	,	PUNCT
inlawrev-3405	1385	81	(	(	PUNCT
inlawrev-3405	1385	82	4	4	X
inlawrev-3405	1385	83	)	)	PUNCT
inlawrev-3405	1385	84	taking	take	VERB
inlawrev-3405	1385	85	into	into	ADP
inlawrev-3405	1385	86	account	account	NOUN
inlawrev-3405	1385	87	all	all	DET
inlawrev-3405	1385	88	the	the	DET
inlawrev-3405	1385	89	facts	fact	NOUN
inlawrev-3405	1385	90	and	and	CCONJ
inlawrev-3405	1385	91	circumstances	circumstance	NOUN
inlawrev-3405	1385	92	,	,	PUNCT
inlawrev-3405	1385	93	it	it	PRON
inlawrev-3405	1385	94	would	would	AUX
inlawrev-3405	1385	95	be	be	AUX
inlawrev-3405	1385	96	inequitable	inequitable	ADJ
inlawrev-3405	1385	97	to	to	PART
inlawrev-3405	1385	98	hold	hold	VERB
inlawrev-3405	1385	99	the	the	DET
inlawrev-3405	1385	100	spouse	spouse	NOUN
inlawrev-3405	1385	101	liable	liable	ADJ
inlawrev-3405	1385	102	for	for	ADP
inlawrev-3405	1385	103	the	the	DET
inlawrev-3405	1385	104	deficiency	deficiency	NOUN
inlawrev-3405	1385	105	.	.	PUNCT
inlawrev-3405	1386	1	i	i	PRON
inlawrev-3405	1386	2	d.	d.	PROPN
inlawrev-3405	1386	3	257	257	NUM
inlawrev-3405	1386	4	.	.	PUNCT
inlawrev-3405	1387	1	see	see	VERB
inlawrev-3405	1387	2	reser	reser	NOUN
inlawrev-3405	1387	3	,	,	PUNCT
inlawrev-3405	1387	4	1	1	NUM
inlawrev-3405	1387	5	1	1	NUM
inlawrev-3405	1387	6	2	2	NUM
inlawrev-3405	1387	7	f.3d	f.3d	NUM
inlawrev-3405	1387	8	at	at	ADP
inlawrev-3405	1387	9	1	1	NUM
inlawrev-3405	1387	10	260	260	NUM
inlawrev-3405	1387	11	(	(	PUNCT
inlawrev-3405	1387	12	finding	find	VERB
inlawrev-3405	1387	13	wife	wife	NOUN
inlawrev-3405	1387	14	eligible	eligible	ADJ
inlawrev-3405	1387	15	for	for	ADP
inlawrev-3405	1387	16	"	"	PUNCT
inlawrev-3405	1387	17	innocent	innocent	ADJ
inlawrev-3405	1387	18	spouse	spouse	NOUN
inlawrev-3405	1387	19	"	"	PUNCT
inlawrev-3405	1387	20	status	status	NOUN
inlawrev-3405	1387	21	though	though	SCONJ
inlawrev-3405	1387	22	she	she	PRON
inlawrev-3405	1387	23	was	be	AUX
inlawrev-3405	1387	24	"	"	PUNCT
inlawrev-3405	1387	25	a	a	DET
inlawrev-3405	1387	26	personal	personal	ADJ
inlawrev-3405	1387	27	injury	injury	NOUN
inlawrev-3405	1387	28	defense	defense	NOUN
inlawrev-3405	1387	29	lawyer	lawyer	NOUN
inlawrev-3405	1387	30	who	who	PRON
inlawrev-3405	1387	31	obtained	obtain	VERB
inlawrev-3405	1387	32	an	an	DET
inlawrev-3405	1387	33	undergraduate	undergraduate	NOUN
inlawrev-3405	1387	34	degree	degree	NOUN
inlawrev-3405	1387	35	in	in	ADP
inlawrev-3405	1387	36	history	history	NOUN
inlawrev-3405	1387	37	from	from	ADP
inlawrev-3405	1387	38	stanford	stanford	PROPN
inlawrev-3405	1387	39	university	university	PROPN
inlawrev-3405	1387	40	and	and	CCONJ
inlawrev-3405	1387	41	a	a	DET
inlawrev-3405	1387	42	law	law	NOUN
inlawrev-3405	1387	43	degree	degree	NOUN
inlawrev-3405	1387	44	from	from	ADP
inlawrev-3405	1387	45	the	the	DET
inlawrev-3405	1387	46	university	university	NOUN
inlawrev-3405	1387	47	oftexas	oftexas	NOUN
inlawrev-3405	1387	48	"	"	PUNCT
inlawrev-3405	1387	49	)	)	PUNCT
inlawrev-3405	1387	50	,	,	PUNCT
inlawrev-3405	1387	51	although	although	SCONJ
inlawrev-3405	1387	52	the	the	DET
inlawrev-3405	1387	53	court	court	NOUN
inlawrev-3405	1387	54	stated	state	VERB
inlawrev-3405	1387	55	that	that	SCONJ
inlawrev-3405	1387	56	"	"	PUNCT
inlawrev-3405	1387	57	a	a	DET
inlawrev-3405	1387	58	spouse	spouse	NOUN
inlawrev-3405	1387	59	's	's	PART
inlawrev-3405	1387	60	level	level	NOUN
inlawrev-3405	1387	61	of	of	ADP
inlawrev-3405	1387	62	education	education	NOUN
inlawrev-3405	1387	63	"	"	PUNCT
inlawrev-3405	1387	64	is	be	AUX
inlawrev-3405	1387	65	one	one	NUM
inlawrev-3405	1387	66	factor	factor	NOUN
inlawrev-3405	1387	67	in	in	ADP
inlawrev-3405	1387	68	determining	determine	VERB
inlawrev-3405	1387	69	that	that	DET
inlawrev-3405	1387	70	spouse	spouse	NOUN
inlawrev-3405	1387	71	's	's	PART
inlawrev-3405	1387	72	"	"	PUNCT
inlawrev-3405	1387	73	reason	reason	NOUN
inlawrev-3405	1387	74	to	to	PART
inlawrev-3405	1387	75	know	know	VERB
inlawrev-3405	1387	76	"	"	PUNCT
inlawrev-3405	1387	77	of	of	ADP
inlawrev-3405	1387	78	the	the	DET
inlawrev-3405	1387	79	fraudulent	fraudulent	ADJ
inlawrev-3405	1387	80	tax	tax	NOUN
inlawrev-3405	1387	81	return	return	NOUN
inlawrev-3405	1387	82	,	,	PUNCT
inlawrev-3405	1387	83	the	the	DET
inlawrev-3405	1387	84	court	court	NOUN
inlawrev-3405	1387	85	did	do	AUX
inlawrev-3405	1387	86	not	not	PART
inlawrev-3405	1387	87	conclude	conclude	VERB
inlawrev-3405	1387	88	that	that	SCONJ
inlawrev-3405	1387	89	this	this	DET
inlawrev-3405	1387	90	particular	particular	ADJ
inlawrev-3405	1387	91	spouse	spouse	NOUN
inlawrev-3405	1387	92	's	's	PART
inlawrev-3405	1387	93	legal	legal	ADJ
inlawrev-3405	1387	94	background	background	NOUN
inlawrev-3405	1387	95	should	should	AUX
inlawrev-3405	1387	96	have	have	AUX
inlawrev-3405	1387	97	made	make	VERB
inlawrev-3405	1387	98	a	a	DET
inlawrev-3405	1387	99	difference	difference	NOUN
inlawrev-3405	1387	100	here	here	ADV
inlawrev-3405	1387	101	because	because	SCONJ
inlawrev-3405	1387	102	the	the	DET
inlawrev-3405	1387	103	illegal	illegal	ADJ
inlawrev-3405	1387	104	deductions	deduction	NOUN
inlawrev-3405	1387	105	on	on	ADP
inlawrev-3405	1387	106	her	her	PRON
inlawrev-3405	1387	107	husband	husband	NOUN
inlawrev-3405	1387	108	's	's	PART
inlawrev-3405	1387	109	tax	tax	NOUN
inlawrev-3405	1387	110	return	return	NOUN
inlawrev-3405	1387	111	looked	look	VERB
inlawrev-3405	1387	112	legitimate	legitimate	ADJ
inlawrev-3405	1387	113	.	.	PUNCT
inlawrev-3405	1388	1	i	i	PRON
inlawrev-3405	1388	2	d.	d.	PROPN
inlawrev-3405	1388	3	at	at	ADP
inlawrev-3405	1388	4	1267	1267	NUM
inlawrev-3405	1388	5	-	-	SYM
inlawrev-3405	1388	6	69	69	NUM
inlawrev-3405	1388	7	.	.	PUNCT
inlawrev-3405	1389	1	"	"	PUNCT
inlawrev-3405	1389	2	had	have	VERB
inlawrev-3405	1389	3	reser	reser	NOUN
inlawrev-3405	1389	4	asked	ask	VERB
inlawrev-3405	1389	5	[	[	PUNCT
inlawrev-3405	1389	6	her	her	PRON
inlawrev-3405	1389	7	husband	husband	NOUN
inlawrev-3405	1389	8	or	or	CCONJ
inlawrev-3405	1389	9	any	any	PRON
inlawrev-3405	1389	10	of	of	ADP
inlawrev-3405	1389	11	his	his	PRON
inlawrev-3405	1389	12	business	business	NOUN
inlawrev-3405	1389	13	associates	associate	NOUN
inlawrev-3405	1389	14	]	]	PUNCT
inlawrev-3405	1389	15	about	about	ADP
inlawrev-3405	1389	16	the	the	DET
inlawrev-3405	1389	17	deductions	deduction	NOUN
inlawrev-3405	1389	18	,	,	PUNCT
inlawrev-3405	1389	19	they	they	PRON
inlawrev-3405	1389	20	would	would	AUX
inlawrev-3405	1389	21	have	have	AUX
inlawrev-3405	1389	22	told	tell	VERB
inlawrev-3405	1389	23	her	she	PRON
inlawrev-3405	1389	24	what	what	PRON
inlawrev-3405	1389	25	they	they	PRON
inlawrev-3405	1389	26	believed	believe	VERB
inlawrev-3405	1389	27	—	—	PUNCT
inlawrev-3405	1389	28	that	that	SCONJ
inlawrev-3405	1389	29	[	[	X
inlawrev-3405	1389	30	the	the	DET
inlawrev-3405	1389	31	company	company	NOUN
inlawrev-3405	1389	32	's	's	PART
inlawrev-3405	1389	33	]	]	PUNCT
inlawrev-3405	1389	34	losses	loss	NOUN
inlawrev-3405	1389	35	were	be	AUX
inlawrev-3405	1389	36	properly	properly	ADV
inlawrev-3405	1389	37	deductible	deductible	ADJ
inlawrev-3405	1389	38	in	in	ADP
inlawrev-3405	1389	39	full	full	ADJ
inlawrev-3405	1389	40	.	.	PUNCT
inlawrev-3405	1389	41	"	"	PUNCT
inlawrev-3405	1390	1	i	i	PRON
inlawrev-3405	1390	2	d.	d.	PROPN
inlawrev-3405	1390	3	at	at	ADP
inlawrev-3405	1390	4	1269	1269	NUM
inlawrev-3405	1390	5	.	.	PUNCT
inlawrev-3405	1391	1	258	258	NUM
inlawrev-3405	1391	2	.	.	PUNCT
inlawrev-3405	1392	1	see	see	VERB
inlawrev-3405	1392	2	conti	conti	PROPN
inlawrev-3405	1392	3	v.	v.	PROPN
inlawrev-3405	1392	4	commissioner	commissioner	NOUN
inlawrev-3405	1392	5	,	,	PUNCT
inlawrev-3405	1392	6	39	39	NUM
inlawrev-3405	1392	7	f.3d	f.3d	NUM
inlawrev-3405	1392	8	658	658	NUM
inlawrev-3405	1392	9	,	,	PUNCT
inlawrev-3405	1392	10	661	661	NUM
inlawrev-3405	1392	11	-	-	SYM
inlawrev-3405	1392	12	62	62	NUM
inlawrev-3405	1392	13	(	(	PUNCT
inlawrev-3405	1392	14	6th	6th	ADJ
inlawrev-3405	1392	15	cir	cir	NOUN
inlawrev-3405	1392	16	.	.	PROPN
inlawrev-3405	1392	17	1994	1994	NUM
inlawrev-3405	1392	18	)	)	PUNCT
inlawrev-3405	1392	19	(	(	PUNCT
inlawrev-3405	1392	20	stating	state	VERB
inlawrev-3405	1392	21	that	that	SCONJ
inlawrev-3405	1392	22	taxpayer	taxpayer	NOUN
inlawrev-3405	1392	23	's	's	PART
inlawrev-3405	1392	24	explanations	explanation	NOUN
inlawrev-3405	1392	25	of	of	ADP
inlawrev-3405	1392	26	sources	source	NOUN
inlawrev-3405	1392	27	of	of	ADP
inlawrev-3405	1392	28	large	large	ADJ
inlawrev-3405	1392	29	amounts	amount	NOUN
inlawrev-3405	1392	30	of	of	ADP
inlawrev-3405	1392	31	cash	cash	NOUN
inlawrev-3405	1392	32	were	be	AUX
inlawrev-3405	1392	33	unbelievable	unbelievable	ADJ
inlawrev-3405	1392	34	)	)	PUNCT
inlawrev-3405	1392	35	;	;	PUNCT
inlawrev-3405	1393	1	niedringhaus	niedringhaus	NOUN
inlawrev-3405	1393	2	v.	v.	PROPN
inlawrev-3405	1393	3	commissioner	commissioner	PROPN
inlawrev-3405	1393	4	,	,	PUNCT
inlawrev-3405	1393	5	99	99	NUM
inlawrev-3405	1393	6	t.c	t.c	PROPN
inlawrev-3405	1393	7	.	.	PROPN
inlawrev-3405	1393	8	202	202	NUM
inlawrev-3405	1393	9	,	,	PUNCT
inlawrev-3405	1393	10	211	211	NUM
inlawrev-3405	1393	11	(	(	PUNCT
inlawrev-3405	1393	12	1992	1992	NUM
inlawrev-3405	1393	13	)	)	PUNCT
inlawrev-3405	1393	14	(	(	PUNCT
inlawrev-3405	1393	15	listing	list	VERB
inlawrev-3405	1393	16	"	"	PUNCT
inlawrev-3405	1393	17	implausible	implausible	ADJ
inlawrev-3405	1393	18	or	or	CCONJ
inlawrev-3405	1393	19	inconsistent	inconsistent	ADJ
inlawrev-3405	1393	20	explanations	explanation	NOUN
inlawrev-3405	1393	21	of	of	ADP
inlawrev-3405	1393	22	behavior	behavior	NOUN
inlawrev-3405	1393	23	"	"	PUNCT
inlawrev-3405	1393	24	among	among	ADP
inlawrev-3405	1393	25	factors	factor	NOUN
inlawrev-3405	1393	26	ofcircumstantial	ofcircumstantial	ADJ
inlawrev-3405	1393	27	evidence	evidence	NOUN
inlawrev-3405	1393	28	that	that	PRON
inlawrev-3405	1393	29	may	may	AUX
inlawrev-3405	1393	30	support	support	VERB
inlawrev-3405	1393	31	finding	finding	NOUN
inlawrev-3405	1393	32	of	of	ADP
inlawrev-3405	1393	33	fraudulent	fraudulent	ADJ
inlawrev-3405	1393	34	intent	intent	NOUN
inlawrev-3405	1393	35	)	)	PUNCT
inlawrev-3405	1393	36	.	.	PUNCT
inlawrev-3405	1394	1	259	259	X
inlawrev-3405	1394	2	.	.	X
inlawrev-3405	1394	3	see	see	VERB
inlawrev-3405	1394	4	cipparone	cipparone	NOUN
inlawrev-3405	1394	5	,	,	PUNCT
inlawrev-3405	1394	6	49	49	NUM
inlawrev-3405	1394	7	t.c.m	t.c.m	NOUN
inlawrev-3405	1394	8	.	.	PUNCT
inlawrev-3405	1395	1	at	at	ADP
inlawrev-3405	1395	2	1496	1496	NUM
inlawrev-3405	1395	3	(	(	PUNCT
inlawrev-3405	1395	4	noting	note	VERB
inlawrev-3405	1395	5	''	''	PUNCT
inlawrev-3405	1395	6	keogh	keogh	PROPN
inlawrev-3405	1396	1	[	[	X
inlawrev-3405	1396	2	34	34	NUM
inlawrev-3405	1396	3	t.c.m	t.c.m	NOUN
inlawrev-3405	1396	4	.	.	PUNCT
inlawrev-3405	1397	1	(	(	PUNCT
inlawrev-3405	1397	2	cch	cch	NOUN
inlawrev-3405	1397	3	)	)	PUNCT
inlawrev-3405	1397	4	844	844	NUM
inlawrev-3405	1397	5	(	(	PUNCT
inlawrev-3405	1397	6	1975	1975	NUM
inlawrev-3405	1397	7	)	)	PUNCT
inlawrev-3405	1397	8	]	]	PUNCT
inlawrev-3405	1397	9	supports	support	VERB
inlawrev-3405	1397	10	petitioner	petitioner	NOUN
inlawrev-3405	1397	11	's	's	PART
inlawrev-3405	1397	12	position	position	NOUN
inlawrev-3405	1397	13	that	that	SCONJ
inlawrev-3405	1397	14	the	the	DET
inlawrev-3405	1397	15	amount	amount	NOUN
inlawrev-3405	1397	16	of	of	ADP
inlawrev-3405	1397	17	money	money	NOUN
inlawrev-3405	1397	18	received	receive	VERB
inlawrev-3405	1397	19	is	be	AUX
inlawrev-3405	1397	20	not	not	PART
inlawrev-3405	1397	21	'	'	PUNCT
inlawrev-3405	1397	22	essential	essential	ADJ
inlawrev-3405	1397	23	'	'	PUNCT
inlawrev-3405	1397	24	to	to	ADP
inlawrev-3405	1397	25	a	a	DET
inlawrev-3405	1397	26	bribery	bribery	NOUN
inlawrev-3405	1397	27	or	or	CCONJ
inlawrev-3405	1397	28	conspiracy	conspiracy	NOUN
inlawrev-3405	1397	29	conviction	conviction	NOUN
inlawrev-3405	1397	30	"	"	PUNCT
inlawrev-3405	1397	31	)	)	PUNCT
inlawrev-3405	1397	32	.	.	PUNCT
inlawrev-3405	1398	1	i	i	PRON
inlawrev-3405	1398	2	2000	2000	NUM
inlawrev-3405	1398	3	]	]	PUNCT
inlawrev-3405	1399	1	critique	critique	NOUN
inlawrev-3405	1399	2	of	of	ADP
inlawrev-3405	1399	3	the	the	DET
inlawrev-3405	1399	4	irs	irs	PROPN
inlawrev-3405	1399	5	567	567	NUM
inlawrev-3405	1399	6	proof	proof	NOUN
inlawrev-3405	1399	7	.	.	PUNCT
inlawrev-3405	1400	1	although	although	SCONJ
inlawrev-3405	1400	2	such	such	ADJ
inlawrev-3405	1400	3	inferences	inference	NOUN
inlawrev-3405	1400	4	may	may	AUX
inlawrev-3405	1400	5	usually	usually	ADV
inlawrev-3405	1400	6	be	be	AUX
inlawrev-3405	1400	7	correct	correct	ADJ
inlawrev-3405	1400	8	,	,	PUNCT
inlawrev-3405	1400	9	it	it	PRON
inlawrev-3405	1400	10	is	be	AUX
inlawrev-3405	1400	11	certainly	certainly	ADV
inlawrev-3405	1400	12	possible	possible	ADJ
inlawrev-3405	1400	13	for	for	SCONJ
inlawrev-3405	1400	14	one	one	NUM
inlawrev-3405	1400	15	to	to	PART
inlawrev-3405	1400	16	be	be	AUX
inlawrev-3405	1400	17	a	a	DET
inlawrev-3405	1400	18	conspirator	conspirator	NOUN
inlawrev-3405	1400	19	in	in	ADP
inlawrev-3405	1400	20	the	the	DET
inlawrev-3405	1400	21	cover	cover	NOUN
inlawrev-3405	1400	22	up	up	ADP
inlawrev-3405	1400	23	for	for	ADP
inlawrev-3405	1400	24	non	non	ADJ
inlawrev-3405	1400	25	-	-	ADJ
inlawrev-3405	1400	26	financial	financial	ADJ
inlawrev-3405	1400	27	reasons	reason	NOUN
inlawrev-3405	1400	28	without	without	ADP
inlawrev-3405	1400	29	participating	participate	VERB
inlawrev-3405	1400	30	financially	financially	ADV
inlawrev-3405	1400	31	in	in	ADP
inlawrev-3405	1400	32	the	the	DET
inlawrev-3405	1400	33	underlying	underlie	VERB
inlawrev-3405	1400	34	conspiracy.^^^	conspiracy.^^^	NOUN
inlawrev-3405	1400	35	in	in	ADP
inlawrev-3405	1400	36	practice	practice	NOUN
inlawrev-3405	1400	37	,	,	PUNCT
inlawrev-3405	1400	38	however	however	ADV
inlawrev-3405	1400	39	,	,	PUNCT
inlawrev-3405	1400	40	if	if	SCONJ
inlawrev-3405	1400	41	the	the	DET
inlawrev-3405	1400	42	story	story	NOUN
inlawrev-3405	1400	43	varies	vary	VERB
inlawrev-3405	1400	44	from	from	ADP
inlawrev-3405	1400	45	the	the	DET
inlawrev-3405	1400	46	service	service	NOUN
inlawrev-3405	1400	47	's	's	PART
inlawrev-3405	1400	48	assertions	assertion	NOUN
inlawrev-3405	1400	49	,	,	PUNCT
inlawrev-3405	1400	50	it	it	PRON
inlawrev-3405	1400	51	may	may	AUX
inlawrev-3405	1400	52	be	be	AUX
inlawrev-3405	1400	53	deemed	deem	VERB
inlawrev-3405	1400	54	to	to	PART
inlawrev-3405	1400	55	be	be	AUX
inlawrev-3405	1400	56	implausible	implausible	ADJ
inlawrev-3405	1400	57	,	,	PUNCT
inlawrev-3405	1400	58	rather	rather	ADV
inlawrev-3405	1400	59	than	than	ADP
inlawrev-3405	1400	60	simply	simply	ADV
inlawrev-3405	1400	61	unlikely	unlikely	ADJ
inlawrev-3405	1400	62	.	.	PUNCT
inlawrev-3405	1401	1	^^	^^	PUNCT
inlawrev-3405	1401	2	'	'	PUNCT
inlawrev-3405	1401	3	k.	k.	PROPN
inlawrev-3405	1401	4	summary	summary	NOUN
inlawrev-3405	1401	5	ofbadges	ofbadge	VERB
inlawrev-3405	1401	6	offraud	offraud	NOUN
inlawrev-3405	1401	7	in	in	ADP
inlawrev-3405	1401	8	civil	civil	ADJ
inlawrev-3405	1401	9	fraud	fraud	NOUN
inlawrev-3405	1401	10	cases	case	VERB
inlawrev-3405	1401	11	the	the	DET
inlawrev-3405	1401	12	difficulty	difficulty	NOUN
inlawrev-3405	1401	13	with	with	ADP
inlawrev-3405	1401	14	a	a	DET
inlawrev-3405	1401	15	"	"	PUNCT
inlawrev-3405	1401	16	badges	badge	NOUN
inlawrev-3405	1401	17	of	of	ADP
inlawrev-3405	1401	18	fraud	fraud	NOUN
inlawrev-3405	1401	19	"	"	PUNCT
inlawrev-3405	1401	20	approach	approach	NOUN
inlawrev-3405	1401	21	in	in	ADP
inlawrev-3405	1401	22	a	a	DET
inlawrev-3405	1401	23	civil	civil	ADJ
inlawrev-3405	1401	24	tax	tax	NOUN
inlawrev-3405	1401	25	fraud	fraud	NOUN
inlawrev-3405	1401	26	case	case	NOUN
inlawrev-3405	1401	27	is	be	AUX
inlawrev-3405	1401	28	that	that	SCONJ
inlawrev-3405	1401	29	some	some	DET
inlawrev-3405	1401	30	ofthe	ofthe	ADJ
inlawrev-3405	1401	31	badges	badge	NOUN
inlawrev-3405	1401	32	alleged	allege	VERB
inlawrev-3405	1401	33	against	against	ADP
inlawrev-3405	1401	34	a	a	DET
inlawrev-3405	1401	35	taxpayer	taxpayer	NOUN
inlawrev-3405	1401	36	may	may	AUX
inlawrev-3405	1401	37	have	have	VERB
inlawrev-3405	1401	38	quite	quite	ADV
inlawrev-3405	1401	39	plausible	plausible	ADJ
inlawrev-3405	1401	40	,	,	PUNCT
inlawrev-3405	1401	41	nonfraudulent	nonfraudulent	NOUN
inlawrev-3405	1401	42	explanations	explanation	NOUN
inlawrev-3405	1401	43	.	.	PUNCT
inlawrev-3405	1402	1	the	the	DET
inlawrev-3405	1402	2	service	service	NOUN
inlawrev-3405	1402	3	can	can	AUX
inlawrev-3405	1402	4	assert	assert	VERB
inlawrev-3405	1402	5	,	,	PUNCT
inlawrev-3405	1402	6	as	as	ADP
inlawrev-3405	1402	7	an	an	DET
inlawrev-3405	1402	8	indicia	indicia	NOUN
inlawrev-3405	1402	9	of	of	ADP
inlawrev-3405	1402	10	fraud	fraud	NOUN
inlawrev-3405	1402	11	,	,	PUNCT
inlawrev-3405	1402	12	every	every	DET
inlawrev-3405	1402	13	badge	badge	NOUN
inlawrev-3405	1402	14	of	of	ADP
inlawrev-3405	1402	15	fraud	fraud	NOUN
inlawrev-3405	1402	16	against	against	ADP
inlawrev-3405	1402	17	a	a	DET
inlawrev-3405	1402	18	taxpayer	taxpayer	NOUN
inlawrev-3405	1402	19	that	that	PRON
inlawrev-3405	1402	20	could	could	AUX
inlawrev-3405	1402	21	possibly	possibly	ADV
inlawrev-3405	1402	22	be	be	AUX
inlawrev-3405	1402	23	true	true	ADJ
inlawrev-3405	1402	24	.	.	PUNCT
inlawrev-3405	1403	1	of	of	ADP
inlawrev-3405	1403	2	course	course	NOUN
inlawrev-3405	1403	3	,	,	PUNCT
inlawrev-3405	1403	4	the	the	DET
inlawrev-3405	1403	5	service	service	NOUN
inlawrev-3405	1403	6	will	will	AUX
inlawrev-3405	1403	7	not	not	PART
inlawrev-3405	1403	8	assert	assert	VERB
inlawrev-3405	1403	9	any	any	DET
inlawrev-3405	1403	10	countervailing	countervailing	ADJ
inlawrev-3405	1403	11	factors	factor	NOUN
inlawrev-3405	1403	12	.	.	PUNCT
inlawrev-3405	1404	1	case	case	NOUN
inlawrev-3405	1404	2	law	law	NOUN
inlawrev-3405	1404	3	suggests	suggest	VERB
inlawrev-3405	1404	4	that	that	SCONJ
inlawrev-3405	1404	5	when	when	SCONJ
inlawrev-3405	1404	6	the	the	DET
inlawrev-3405	1404	7	service	service	NOUN
inlawrev-3405	1404	8	suspects	suspect	VERB
inlawrev-3405	1404	9	that	that	SCONJ
inlawrev-3405	1404	10	a	a	DET
inlawrev-3405	1404	11	taxpayer	taxpayer	NOUN
inlawrev-3405	1404	12	's	's	PART
inlawrev-3405	1404	13	acts	act	NOUN
inlawrev-3405	1404	14	are	be	AUX
inlawrev-3405	1404	15	fraudulent	fraudulent	ADJ
inlawrev-3405	1404	16	,	,	PUNCT
inlawrev-3405	1404	17	the	the	DET
inlawrev-3405	1404	18	evidence	evidence	NOUN
inlawrev-3405	1404	19	constituting	constitute	VERB
inlawrev-3405	1404	20	a	a	DET
inlawrev-3405	1404	21	badge	badge	NOUN
inlawrev-3405	1404	22	offraud	offraud	NOUN
inlawrev-3405	1404	23	can	can	AUX
inlawrev-3405	1404	24	be	be	AUX
inlawrev-3405	1404	25	marshaled	marshal	VERB
inlawrev-3405	1404	26	against	against	ADP
inlawrev-3405	1404	27	the	the	DET
inlawrev-3405	1404	28	taxpayer.^^^	taxpayer.^^^	NOUN
inlawrev-3405	1404	29	one	one	NUM
inlawrev-3405	1404	30	may	may	AUX
inlawrev-3405	1404	31	suspect	suspect	VERB
inlawrev-3405	1404	32	that	that	SCONJ
inlawrev-3405	1404	33	these	these	DET
inlawrev-3405	1404	34	badges	badge	NOUN
inlawrev-3405	1404	35	,	,	PUNCT
inlawrev-3405	1404	36	as	as	SCONJ
inlawrev-3405	1404	37	applied	apply	VERB
inlawrev-3405	1404	38	by	by	ADP
inlawrev-3405	1404	39	the	the	DET
inlawrev-3405	1404	40	service	service	NOUN
inlawrev-3405	1404	41	,	,	PUNCT
inlawrev-3405	1404	42	seem	seem	VERB
inlawrev-3405	1404	43	to	to	PART
inlawrev-3405	1404	44	be	be	AUX
inlawrev-3405	1404	45	based	base	VERB
inlawrev-3405	1404	46	on	on	ADP
inlawrev-3405	1404	47	a	a	DET
inlawrev-3405	1404	48	notion	notion	NOUN
inlawrev-3405	1404	49	that	that	SCONJ
inlawrev-3405	1404	50	because	because	SCONJ
inlawrev-3405	1404	51	the	the	DET
inlawrev-3405	1404	52	taxpayer	taxpayer	NOUN
inlawrev-3405	1404	53	is	be	AUX
inlawrev-3405	1404	54	a	a	DET
inlawrev-3405	1404	55	convicted	convict	VERB
inlawrev-3405	1404	56	felon	felon	NOUN
inlawrev-3405	1404	57	,	,	PUNCT
inlawrev-3405	1404	58	he	he	PRON
inlawrev-3405	1404	59	is	be	AUX
inlawrev-3405	1404	60	not	not	PART
inlawrev-3405	1404	61	worthy	worthy	ADJ
inlawrev-3405	1404	62	of	of	ADP
inlawrev-3405	1404	63	any	any	DET
inlawrev-3405	1404	64	positive	positive	ADJ
inlawrev-3405	1404	65	interpretation	interpretation	NOUN
inlawrev-3405	1404	66	of	of	ADP
inlawrev-3405	1404	67	his	his	PRON
inlawrev-3405	1404	68	record	record	NOUN
inlawrev-3405	1404	69	.	.	PUNCT
inlawrev-3405	1405	1	once	once	SCONJ
inlawrev-3405	1405	2	the	the	DET
inlawrev-3405	1405	3	service	service	NOUN
inlawrev-3405	1405	4	has	have	AUX
inlawrev-3405	1405	5	proven	prove	VERB
inlawrev-3405	1405	6	fraud	fraud	NOUN
inlawrev-3405	1405	7	by	by	ADP
inlawrev-3405	1405	8	collaterally	collaterally	ADV
inlawrev-3405	1405	9	estopping	estop	VERB
inlawrev-3405	1405	10	the	the	DET
inlawrev-3405	1405	11	taxpayer	taxpayer	NOUN
inlawrev-3405	1405	12	from	from	ADP
inlawrev-3405	1405	13	relitigating	relitigate	VERB
inlawrev-3405	1405	14	the	the	DET
inlawrev-3405	1405	15	issues	issue	NOUN
inlawrev-3405	1405	16	determined	determine	VERB
inlawrev-3405	1405	17	in	in	ADP
inlawrev-3405	1405	18	a	a	DET
inlawrev-3405	1405	19	prior	prior	ADJ
inlawrev-3405	1405	20	trial	trial	NOUN
inlawrev-3405	1405	21	,	,	PUNCT
inlawrev-3405	1405	22	or	or	CCONJ
inlawrev-3405	1405	23	by	by	ADP
inlawrev-3405	1405	24	a	a	DET
inlawrev-3405	1405	25	badges	badge	NOUN
inlawrev-3405	1405	26	of	of	ADP
inlawrev-3405	1405	27	fraud	fraud	NOUN
inlawrev-3405	1405	28	approach	approach	NOUN
inlawrev-3405	1405	29	,	,	PUNCT
inlawrev-3405	1405	30	the	the	DET
inlawrev-3405	1405	31	taxpayer	taxpayer	NOUN
inlawrev-3405	1405	32	must	must	AUX
inlawrev-3405	1405	33	then	then	ADV
inlawrev-3405	1405	34	bear	bear	VERB
inlawrev-3405	1405	35	the	the	DET
inlawrev-3405	1405	36	burden	burden	NOUN
inlawrev-3405	1405	37	of	of	ADP
inlawrev-3405	1405	38	disproving	disprove	VERB
inlawrev-3405	1405	39	the	the	DET
inlawrev-3405	1405	40	income	income	NOUN
inlawrev-3405	1405	41	ascribed	ascribe	VERB
inlawrev-3405	1405	42	to	to	ADP
inlawrev-3405	1405	43	him	he	PRON
inlawrev-3405	1405	44	by	by	ADP
inlawrev-3405	1405	45	the	the	DET
inlawrev-3405	1405	46	statutory	statutory	ADJ
inlawrev-3405	1405	47	notice	notice	NOUN
inlawrev-3405	1405	48	.	.	PUNCT
inlawrev-3405	1406	1	^^^	^^^	ADJ
inlawrev-3405	1406	2	conclusion	conclusion	NOUN
inlawrev-3405	1406	3	there	there	PRON
inlawrev-3405	1406	4	is	be	VERB
inlawrev-3405	1406	5	no	no	DET
inlawrev-3405	1406	6	reason	reason	NOUN
inlawrev-3405	1406	7	for	for	SCONJ
inlawrev-3405	1406	8	the	the	DET
inlawrev-3405	1406	9	service	service	NOUN
inlawrev-3405	1406	10	to	to	PART
inlawrev-3405	1406	11	be	be	AUX
inlawrev-3405	1406	12	so	so	ADV
inlawrev-3405	1406	13	secretive	secretive	ADJ
inlawrev-3405	1406	14	about	about	ADP
inlawrev-3405	1406	15	the	the	DET
inlawrev-3405	1406	16	way	way	NOUN
inlawrev-3405	1406	17	it	it	PRON
inlawrev-3405	1406	18	performs	perform	VERB
inlawrev-3405	1406	19	its	its	PRON
inlawrev-3405	1406	20	mandated	mandate	VERB
inlawrev-3405	1406	21	duties	duty	NOUN
inlawrev-3405	1406	22	to	to	PART
inlawrev-3405	1406	23	determine	determine	VERB
inlawrev-3405	1406	24	a	a	DET
inlawrev-3405	1406	25	taxpayer	taxpayer	NOUN
inlawrev-3405	1406	26	's	's	PART
inlawrev-3405	1406	27	true	true	ADJ
inlawrev-3405	1406	28	income	income	NOUN
inlawrev-3405	1406	29	tax	tax	NOUN
inlawrev-3405	1406	30	.	.	PUNCT
inlawrev-3405	1407	1	the	the	DET
inlawrev-3405	1407	2	service	service	NOUN
inlawrev-3405	1407	3	's	's	PART
inlawrev-3405	1407	4	expansive	expansive	ADJ
inlawrev-3405	1407	5	use	use	NOUN
inlawrev-3405	1407	6	ofgreenberg	ofgreenberg	PROPN
inlawrev-3405	1407	7	's	's	PART
inlawrev-3405	1407	8	express	express	ADJ
inlawrev-3405	1407	9	,	,	PUNCT
inlawrev-3405	1407	10	its	its	PRON
inlawrev-3405	1407	11	position	position	NOUN
inlawrev-3405	1407	12	that	that	SCONJ
inlawrev-3405	1407	13	there	there	PRON
inlawrev-3405	1407	14	need	need	VERB
inlawrev-3405	1407	15	not	not	PART
inlawrev-3405	1407	16	260	260	NUM
inlawrev-3405	1407	17	.	.	PUNCT
inlawrev-3405	1408	1	see	see	VERB
inlawrev-3405	1408	2	supra	supra	PROPN
inlawrev-3405	1408	3	notes	note	VERB
inlawrev-3405	1408	4	237	237	NUM
inlawrev-3405	1408	5	-	-	SYM
inlawrev-3405	1408	6	38	38	NUM
inlawrev-3405	1408	7	and	and	CCONJ
inlawrev-3405	1408	8	accompanying	accompany	VERB
inlawrev-3405	1408	9	text	text	NOUN
inlawrev-3405	1408	10	.	.	PUNCT
inlawrev-3405	1409	1	26	26	NUM
inlawrev-3405	1409	2	1	1	NUM
inlawrev-3405	1409	3	.	.	PUNCT
inlawrev-3405	1410	1	see	see	VERB
inlawrev-3405	1410	2	bahoric	bahoric	PROPN
inlawrev-3405	1410	3	v.	v.	PROPN
inlawrev-3405	1410	4	commissioner	commissioner	NOUN
inlawrev-3405	1410	5	,	,	PUNCT
inlawrev-3405	1410	6	363	363	NUM
inlawrev-3405	1410	7	f.2d	f.2d	NUM
inlawrev-3405	1410	8	151,153	151,153	NUM
inlawrev-3405	1410	9	(	(	PUNCT
inlawrev-3405	1410	10	9th	9th	ADJ
inlawrev-3405	1410	11	cir	cir	NOUN
inlawrev-3405	1410	12	.	.	PROPN
inlawrev-3405	1411	1	1	1	NUM
inlawrev-3405	1411	2	966	966	NUM
inlawrev-3405	1411	3	)	)	PUNCT
inlawrev-3405	1412	1	(	(	PUNCT
inlawrev-3405	1412	2	stating	state	VERB
inlawrev-3405	1412	3	that	that	SCONJ
inlawrev-3405	1412	4	taxpayer	taxpayer	NOUN
inlawrev-3405	1412	5	's	's	PART
inlawrev-3405	1412	6	testimony	testimony	NOUN
inlawrev-3405	1412	7	regarding	regard	VERB
inlawrev-3405	1412	8	his	his	PRON
inlawrev-3405	1412	9	income	income	NOUN
inlawrev-3405	1412	10	was	be	AUX
inlawrev-3405	1412	11	not	not	PART
inlawrev-3405	1412	12	plausible	plausible	ADJ
inlawrev-3405	1412	13	)	)	PUNCT
inlawrev-3405	1412	14	.	.	PUNCT
inlawrev-3405	1413	1	in	in	ADP
inlawrev-3405	1413	2	bahoric	bahoric	NOUN
inlawrev-3405	1413	3	,	,	PUNCT
inlawrev-3405	1413	4	taxpayer	taxpayer	NOUN
inlawrev-3405	1413	5	allegedly	allegedly	ADV
inlawrev-3405	1413	6	understated	understate	VERB
inlawrev-3405	1413	7	the	the	DET
inlawrev-3405	1413	8	income	income	NOUN
inlawrev-3405	1413	9	from	from	ADP
inlawrev-3405	1413	10	his	his	PRON
inlawrev-3405	1413	11	dry	dry	ADJ
inlawrev-3405	1413	12	cleaning	cleaning	NOUN
inlawrev-3405	1413	13	business	business	NOUN
inlawrev-3405	1413	14	by	by	ADP
inlawrev-3405	1413	15	over	over	ADP
inlawrev-3405	1413	16	$	$	SYM
inlawrev-3405	1413	17	400,000	400,000	NUM
inlawrev-3405	1413	18	.	.	PUNCT
inlawrev-3405	1414	1	see	see	VERB
inlawrev-3405	1414	2	i	i	PRON
inlawrev-3405	1414	3	d.	d.	PROPN
inlawrev-3405	1414	4	at	at	ADP
inlawrev-3405	1414	5	152	152	NUM
inlawrev-3405	1414	6	-	-	SYM
inlawrev-3405	1414	7	53	53	NUM
inlawrev-3405	1414	8	.	.	PUNCT
inlawrev-3405	1415	1	the	the	DET
inlawrev-3405	1415	2	taxpayer	taxpayer	NOUN
inlawrev-3405	1415	3	first	first	ADV
inlawrev-3405	1415	4	explained	explain	VERB
inlawrev-3405	1415	5	the	the	DET
inlawrev-3405	1415	6	understatement	understatement	NOUN
inlawrev-3405	1415	7	by	by	ADP
inlawrev-3405	1415	8	stating	state	VERB
inlawrev-3405	1415	9	that	that	SCONJ
inlawrev-3405	1415	10	$	$	SYM
inlawrev-3405	1415	11	50,000	50,000	NUM
inlawrev-3405	1415	12	ofthe	ofthe	NOUN
inlawrev-3405	1415	13	alleged	allege	VERB
inlawrev-3405	1415	14	understatement	understatement	NOUN
inlawrev-3405	1415	15	was	be	AUX
inlawrev-3405	1415	16	not	not	PART
inlawrev-3405	1415	17	income	income	NOUN
inlawrev-3405	1415	18	,	,	PUNCT
inlawrev-3405	1415	19	but	but	CCONJ
inlawrev-3405	1415	20	rather	rather	ADV
inlawrev-3405	1415	21	money	money	NOUN
inlawrev-3405	1415	22	he	he	PRON
inlawrev-3405	1415	23	had	have	AUX
inlawrev-3405	1415	24	previously	previously	ADV
inlawrev-3405	1415	25	left	leave	VERB
inlawrev-3405	1415	26	in	in	ADP
inlawrev-3405	1415	27	his	his	PRON
inlawrev-3405	1415	28	sister	sister	NOUN
inlawrev-3405	1415	29	's	's	PART
inlawrev-3405	1415	30	safekeeping	safekeeping	NOUN
inlawrev-3405	1415	31	and	and	CCONJ
inlawrev-3405	1415	32	later	later	ADV
inlawrev-3405	1415	33	retrieved	retrieve	VERB
inlawrev-3405	1415	34	.	.	PUNCT
inlawrev-3405	1416	1	see	see	VERB
inlawrev-3405	1416	2	i	i	PRON
inlawrev-3405	1416	3	d.	d.	PROPN
inlawrev-3405	1416	4	at	at	ADP
inlawrev-3405	1416	5	1	1	NUM
inlawrev-3405	1416	6	53	53	NUM
inlawrev-3405	1416	7	.	.	PUNCT
inlawrev-3405	1417	1	next	next	ADV
inlawrev-3405	1417	2	,	,	PUNCT
inlawrev-3405	1417	3	the	the	DET
inlawrev-3405	1417	4	taxpayer	taxpayer	NOUN
inlawrev-3405	1417	5	claimed	claim	VERB
inlawrev-3405	1417	6	he	he	PRON
inlawrev-3405	1417	7	was	be	AUX
inlawrev-3405	1417	8	simply	simply	ADV
inlawrev-3405	1417	9	too	too	ADV
inlawrev-3405	1417	10	ignorant	ignorant	ADJ
inlawrev-3405	1417	11	to	to	PART
inlawrev-3405	1417	12	report	report	VERB
inlawrev-3405	1417	13	his	his	PRON
inlawrev-3405	1417	14	income	income	NOUN
inlawrev-3405	1417	15	properly	properly	ADV
inlawrev-3405	1417	16	.	.	PUNCT
inlawrev-3405	1418	1	see	see	VERB
inlawrev-3405	1418	2	i	i	PRON
inlawrev-3405	1418	3	d.	d.	PROPN
inlawrev-3405	1418	4	at	at	ADP
inlawrev-3405	1418	5	154	154	NUM
inlawrev-3405	1418	6	.	.	PUNCT
inlawrev-3405	1419	1	the	the	DET
inlawrev-3405	1419	2	court	court	NOUN
inlawrev-3405	1419	3	,	,	PUNCT
inlawrev-3405	1419	4	however	however	ADV
inlawrev-3405	1419	5	,	,	PUNCT
inlawrev-3405	1419	6	found	find	VERB
inlawrev-3405	1419	7	both	both	DET
inlawrev-3405	1419	8	arguments	argument	NOUN
inlawrev-3405	1419	9	implausible	implausible	ADJ
inlawrev-3405	1419	10	.	.	PUNCT
inlawrev-3405	1420	1	see	see	VERB
inlawrev-3405	1420	2	i	i	PRON
inlawrev-3405	1420	3	d.	d.	PROPN
inlawrev-3405	1420	4	at	at	ADP
inlawrev-3405	1420	5	153	153	NUM
inlawrev-3405	1420	6	(	(	PUNCT
inlawrev-3405	1420	7	stating	state	VERB
inlawrev-3405	1420	8	"	"	PUNCT
inlawrev-3405	1420	9	the	the	DET
inlawrev-3405	1420	10	ridiculousness	ridiculousness	NOUN
inlawrev-3405	1420	11	of	of	ADP
inlawrev-3405	1420	12	such	such	DET
inlawrev-3405	1420	13	an	an	DET
inlawrev-3405	1420	14	alibi	alibi	NOUN
inlawrev-3405	1420	15	in	in	ADP
inlawrev-3405	1420	16	the	the	DET
inlawrev-3405	1420	17	situation	situation	NOUN
inlawrev-3405	1420	18	here	here	ADV
inlawrev-3405	1420	19	could	could	AUX
inlawrev-3405	1420	20	very	very	ADV
inlawrev-3405	1420	21	properly	properly	ADV
inlawrev-3405	1420	22	entitle	entitle	VERB
inlawrev-3405	1420	23	a	a	DET
inlawrev-3405	1420	24	trier	trier	NOUN
inlawrev-3405	1420	25	of	of	ADP
inlawrev-3405	1420	26	the	the	DET
inlawrev-3405	1420	27	facts	fact	NOUN
inlawrev-3405	1420	28	to	to	PART
inlawrev-3405	1420	29	conclude	conclude	VERB
inlawrev-3405	1420	30	that	that	SCONJ
inlawrev-3405	1420	31	cheating	cheat	VERB
inlawrev-3405	1420	32	on	on	ADP
inlawrev-3405	1420	33	his	his	PRON
inlawrev-3405	1420	34	income	income	NOUN
inlawrev-3405	1420	35	tax	tax	NOUN
inlawrev-3405	1420	36	was	be	AUX
inlawrev-3405	1420	37	[	[	X
inlawrev-3405	1420	38	taxpayer	taxpayer	NOUN
inlawrev-3405	1420	39	's	's	PART
inlawrev-3405	1420	40	]	]	X
inlawrev-3405	1420	41	motivation	motivation	NOUN
inlawrev-3405	1420	42	over	over	ADP
inlawrev-3405	1420	43	the	the	DET
inlawrev-3405	1420	44	years	year	NOUN
inlawrev-3405	1420	45	"	"	PUNCT
inlawrev-3405	1420	46	)	)	PUNCT
inlawrev-3405	1420	47	;	;	PUNCT
inlawrev-3405	1420	48	see	see	VERB
inlawrev-3405	1420	49	also	also	ADV
inlawrev-3405	1420	50	van	van	PROPN
inlawrev-3405	1420	51	heemst	heemst	PROPN
inlawrev-3405	1420	52	v.	v.	PROPN
inlawrev-3405	1420	53	commissioner	commissioner	NOUN
inlawrev-3405	1420	54	,	,	PUNCT
inlawrev-3405	1420	55	72	72	NUM
inlawrev-3405	1420	56	t.c.m	t.c.m	NOUN
inlawrev-3405	1420	57	.	.	PROPN
inlawrev-3405	1421	1	26	26	NUM
inlawrev-3405	1421	2	,	,	PUNCT
inlawrev-3405	1421	3	31	31	NUM
inlawrev-3405	1421	4	(	(	PUNCT
inlawrev-3405	1421	5	1996	1996	NUM
inlawrev-3405	1421	6	)	)	PUNCT
inlawrev-3405	1422	1	(	(	PUNCT
inlawrev-3405	1422	2	calling	call	VERB
inlawrev-3405	1422	3	taxpayer	taxpayer	NOUN
inlawrev-3405	1422	4	's	's	PART
inlawrev-3405	1422	5	rendition	rendition	NOUN
inlawrev-3405	1422	6	of	of	ADP
inlawrev-3405	1422	7	facts	fact	NOUN
inlawrev-3405	1422	8	implausible	implausible	ADJ
inlawrev-3405	1422	9	because	because	SCONJ
inlawrev-3405	1422	10	he	he	PRON
inlawrev-3405	1422	11	had	have	AUX
inlawrev-3405	1422	12	given	give	VERB
inlawrev-3405	1422	13	"	"	PUNCT
inlawrev-3405	1422	14	conflicting	conflicting	ADJ
inlawrev-3405	1422	15	stories	story	NOUN
inlawrev-3405	1422	16	"	"	PUNCT
inlawrev-3405	1422	17	)	)	PUNCT
inlawrev-3405	1422	18	.	.	PUNCT
inlawrev-3405	1423	1	262	262	X
inlawrev-3405	1423	2	.	.	PUNCT
inlawrev-3405	1424	1	see	see	VERB
inlawrev-3405	1424	2	,	,	PUNCT
inlawrev-3405	1424	3	e.g.	e.g.	ADV
inlawrev-3405	1424	4	,	,	PUNCT
inlawrev-3405	1424	5	klein	klein	PROPN
inlawrev-3405	1424	6	v.	v.	PROPN
inlawrev-3405	1424	7	commissioner	commissioner	PROPN
inlawrev-3405	1424	8	,	,	PUNCT
inlawrev-3405	1424	9	48	48	NUM
inlawrev-3405	1424	10	t.c.m	t.c.m	NOUN
inlawrev-3405	1424	11	.	.	PUNCT
inlawrev-3405	1425	1	(	(	PUNCT
inlawrev-3405	1425	2	cch	cch	PROPN
inlawrev-3405	1425	3	)	)	PUNCT
inlawrev-3405	1425	4	65	65	NUM
inlawrev-3405	1425	5	1	1	NUM
inlawrev-3405	1425	6	,	,	PUNCT
inlawrev-3405	1425	7	654	654	NUM
inlawrev-3405	1425	8	(	(	PUNCT
inlawrev-3405	1425	9	1	1	NUM
inlawrev-3405	1425	10	984	984	NUM
inlawrev-3405	1425	11	)	)	PUNCT
inlawrev-3405	1425	12	(	(	PUNCT
inlawrev-3405	1425	13	mentally	mentally	ADV
inlawrev-3405	1425	14	disturbed	disturbed	ADJ
inlawrev-3405	1425	15	taxpayer	taxpayer	NOUN
inlawrev-3405	1425	16	blamed	blame	VERB
inlawrev-3405	1425	17	understatements	understatement	NOUN
inlawrev-3405	1425	18	on	on	ADP
inlawrev-3405	1425	19	various	various	ADJ
inlawrev-3405	1425	20	non	non	ADJ
inlawrev-3405	1425	21	fraudulent	fraudulent	ADJ
inlawrev-3405	1425	22	circumstances	circumstance	NOUN
inlawrev-3405	1425	23	and	and	CCONJ
inlawrev-3405	1425	24	court	court	NOUN
inlawrev-3405	1425	25	found	find	VERB
inlawrev-3405	1425	26	no	no	DET
inlawrev-3405	1425	27	fraud	fraud	NOUN
inlawrev-3405	1425	28	for	for	ADP
inlawrev-3405	1425	29	some	some	DET
inlawrev-3405	1425	30	years	year	NOUN
inlawrev-3405	1425	31	and	and	CCONJ
inlawrev-3405	1425	32	fraudulent	fraudulent	ADJ
inlawrev-3405	1425	33	for	for	ADP
inlawrev-3405	1425	34	years	year	NOUN
inlawrev-3405	1425	35	in	in	ADP
inlawrev-3405	1425	36	which	which	PRON
inlawrev-3405	1425	37	he	he	PRON
inlawrev-3405	1425	38	had	have	AUX
inlawrev-3405	1425	39	been	be	AUX
inlawrev-3405	1425	40	found	find	VERB
inlawrev-3405	1425	41	guilty	guilty	ADJ
inlawrev-3405	1425	42	of	of	ADP
inlawrev-3405	1425	43	criminal	criminal	ADJ
inlawrev-3405	1425	44	fraud	fraud	NOUN
inlawrev-3405	1425	45	;	;	PUNCT
inlawrev-3405	1425	46	in	in	ADP
inlawrev-3405	1425	47	addition	addition	NOUN
inlawrev-3405	1425	48	,	,	PUNCT
inlawrev-3405	1425	49	collateral	collateral	ADJ
inlawrev-3405	1425	50	estoppel	estoppel	NOUN
inlawrev-3405	1425	51	is	be	AUX
inlawrev-3405	1425	52	not	not	PART
inlawrev-3405	1425	53	affected	affect	VERB
inlawrev-3405	1425	54	by	by	ADP
inlawrev-3405	1425	55	fact	fact	NOUN
inlawrev-3405	1425	56	that	that	SCONJ
inlawrev-3405	1425	57	new	new	ADJ
inlawrev-3405	1425	58	witnesses	witness	NOUN
inlawrev-3405	1425	59	arguably	arguably	ADV
inlawrev-3405	1425	60	could	could	AUX
inlawrev-3405	1425	61	have	have	AUX
inlawrev-3405	1425	62	affected	affect	VERB
inlawrev-3405	1425	63	result	result	NOUN
inlawrev-3405	1425	64	in	in	ADP
inlawrev-3405	1425	65	prior	prior	ADJ
inlawrev-3405	1425	66	criminal	criminal	ADJ
inlawrev-3405	1425	67	case	case	NOUN
inlawrev-3405	1425	68	)	)	PUNCT
inlawrev-3405	1425	69	.	.	PUNCT
inlawrev-3405	1426	1	263	263	NUM
inlawrev-3405	1426	2	.	.	PUNCT
inlawrev-3405	1426	3	see	see	VERB
inlawrev-3405	1426	4	i.r.c	i.r.c	NOUN
inlawrev-3405	1426	5	.	.	PUNCT
inlawrev-3405	1427	1	§	§	PROPN
inlawrev-3405	1427	2	6663(b	6663(b	NUM
inlawrev-3405	1427	3	)	)	PUNCT
inlawrev-3405	1427	4	(	(	PUNCT
inlawrev-3405	1427	5	1999	1999	NUM
inlawrev-3405	1427	6	)	)	PUNCT
inlawrev-3405	1427	7	;	;	PUNCT
inlawrev-3405	1427	8	see	see	VERB
inlawrev-3405	1427	9	also	also	ADV
inlawrev-3405	1427	10	supra	supra	PROPN
inlawrev-3405	1427	11	note	note	PROPN
inlawrev-3405	1428	1	25	25	NUM
inlawrev-3405	1428	2	.	.	PUNCT
inlawrev-3405	1428	3	568	568	NUM
inlawrev-3405	1428	4	indiana	indiana	PROPN
inlawrev-3405	1428	5	law	law	PROPN
inlawrev-3405	1428	6	review	review	NOUN
inlawrev-3405	1429	1	[	[	X
inlawrev-3405	1429	2	vol	vol	NOUN
inlawrev-3405	1429	3	.	.	PUNCT
inlawrev-3405	1430	1	33:517	33:517	NUM
inlawrev-3405	1430	2	be	be	AUX
inlawrev-3405	1430	3	a	a	DET
inlawrev-3405	1430	4	considered	considered	ADJ
inlawrev-3405	1430	5	"	"	PUNCT
inlawrev-3405	1430	6	determination	determination	NOUN
inlawrev-3405	1430	7	"	"	PUNCT
inlawrev-3405	1430	8	of	of	ADP
inlawrev-3405	1430	9	a	a	DET
inlawrev-3405	1430	10	deficiency	deficiency	NOUN
inlawrev-3405	1430	11	,	,	PUNCT
inlawrev-3405	1430	12	and	and	CCONJ
inlawrev-3405	1430	13	its	its	PRON
inlawrev-3405	1430	14	broad	broad	ADJ
inlawrev-3405	1430	15	assertions	assertion	NOUN
inlawrev-3405	1430	16	of	of	ADP
inlawrev-3405	1430	17	privilege	privilege	NOUN
inlawrev-3405	1430	18	combine	combine	NOUN
inlawrev-3405	1430	19	to	to	PART
inlawrev-3405	1430	20	create	create	VERB
inlawrev-3405	1430	21	the	the	DET
inlawrev-3405	1430	22	appearance	appearance	NOUN
inlawrev-3405	1430	23	and	and	CCONJ
inlawrev-3405	1430	24	possibly	possibly	ADV
inlawrev-3405	1430	25	the	the	DET
inlawrev-3405	1430	26	fact	fact	NOUN
inlawrev-3405	1430	27	ofunfairness	ofunfairness	ADJ
inlawrev-3405	1430	28	in	in	ADP
inlawrev-3405	1430	29	taxation	taxation	NOUN
inlawrev-3405	1430	30	.	.	PUNCT
inlawrev-3405	1431	1	what	what	PRON
inlawrev-3405	1431	2	is	be	AUX
inlawrev-3405	1431	3	needed	need	VERB
inlawrev-3405	1431	4	is	be	AUX
inlawrev-3405	1431	5	an	an	DET
inlawrev-3405	1431	6	openness	openness	NOUN
inlawrev-3405	1431	7	of	of	ADP
inlawrev-3405	1431	8	the	the	DET
inlawrev-3405	1431	9	service	service	NOUN
inlawrev-3405	1431	10	and	and	CCONJ
inlawrev-3405	1431	11	its	its	PRON
inlawrev-3405	1431	12	employees	employee	NOUN
inlawrev-3405	1431	13	to	to	PART
inlawrev-3405	1431	14	assure	assure	VERB
inlawrev-3405	1431	15	the	the	DET
inlawrev-3405	1431	16	public	public	NOUN
inlawrev-3405	1431	17	that	that	SCONJ
inlawrev-3405	1431	18	its	its	PRON
inlawrev-3405	1431	19	procedures	procedure	NOUN
inlawrev-3405	1431	20	have	have	AUX
inlawrev-3405	1431	21	produced	produce	VERB
inlawrev-3405	1431	22	fair	fair	ADJ
inlawrev-3405	1431	23	and	and	CCONJ
inlawrev-3405	1431	24	proper	proper	ADJ
inlawrev-3405	1431	25	results	result	NOUN
inlawrev-3405	1431	26	.	.	PUNCT
inlawrev-3405	1432	1	the	the	DET
inlawrev-3405	1432	2	service	service	NOUN
inlawrev-3405	1432	3	has	have	VERB
inlawrev-3405	1432	4	immense	immense	ADJ
inlawrev-3405	1432	5	power	power	NOUN
inlawrev-3405	1432	6	to	to	PART
inlawrev-3405	1432	7	assess	assess	VERB
inlawrev-3405	1432	8	and	and	CCONJ
inlawrev-3405	1432	9	collect	collect	VERB
inlawrev-3405	1432	10	taxes	taxis	NOUN
inlawrev-3405	1432	11	and	and	CCONJ
inlawrev-3405	1432	12	to	to	PART
inlawrev-3405	1432	13	interfere	interfere	VERB
inlawrev-3405	1432	14	in	in	ADP
inlawrev-3405	1432	15	the	the	DET
inlawrev-3405	1432	16	life	life	NOUN
inlawrev-3405	1432	17	of	of	ADP
inlawrev-3405	1432	18	taxpayers	taxpayer	NOUN
inlawrev-3405	1432	19	.	.	PUNCT
inlawrev-3405	1433	1	recent	recent	ADJ
inlawrev-3405	1433	2	congressional	congressional	ADJ
inlawrev-3405	1433	3	hearings	hearing	NOUN
inlawrev-3405	1433	4	and	and	CCONJ
inlawrev-3405	1433	5	resulting	result	VERB
inlawrev-3405	1433	6	statutory	statutory	ADJ
inlawrev-3405	1433	7	amendments	amendment	NOUN
inlawrev-3405	1433	8	have	have	AUX
inlawrev-3405	1433	9	dealt	deal	VERB
inlawrev-3405	1433	10	with	with	ADP
inlawrev-3405	1433	11	some	some	DET
inlawrev-3405	1433	12	excesses	excess	NOUN
inlawrev-3405	1433	13	of	of	ADP
inlawrev-3405	1433	14	the	the	DET
inlawrev-3405	1433	15	service	service	NOUN
inlawrev-3405	1433	16	.	.	PUNCT
inlawrev-3405	1434	1	but	but	CCONJ
inlawrev-3405	1434	2	the	the	DET
inlawrev-3405	1434	3	issue	issue	NOUN
inlawrev-3405	1434	4	ofthe	ofthe	ADJ
inlawrev-3405	1434	5	accuracy	accuracy	NOUN
inlawrev-3405	1434	6	of	of	ADP
inlawrev-3405	1434	7	the	the	DET
inlawrev-3405	1434	8	statutory	statutory	ADJ
inlawrev-3405	1434	9	notice	notice	NOUN
inlawrev-3405	1434	10	does	do	AUX
inlawrev-3405	1434	11	not	not	PART
inlawrev-3405	1434	12	generate	generate	VERB
inlawrev-3405	1434	13	much	much	ADJ
inlawrev-3405	1434	14	interest	interest	NOUN
inlawrev-3405	1434	15	.	.	PUNCT
inlawrev-3405	1435	1	however	however	ADV
inlawrev-3405	1435	2	,	,	PUNCT
inlawrev-3405	1435	3	it	it	PRON
inlawrev-3405	1435	4	is	be	AUX
inlawrev-3405	1435	5	part	part	NOUN
inlawrev-3405	1435	6	of	of	ADP
inlawrev-3405	1435	7	the	the	DET
inlawrev-3405	1435	8	overall	overall	ADJ
inlawrev-3405	1435	9	picture	picture	NOUN
inlawrev-3405	1435	10	of	of	ADP
inlawrev-3405	1435	11	the	the	DET
inlawrev-3405	1435	12	service	service	NOUN
inlawrev-3405	1435	13	's	's	PART
inlawrev-3405	1435	14	position	position	NOUN
inlawrev-3405	1435	15	that	that	SCONJ
inlawrev-3405	1435	16	its	its	PRON
inlawrev-3405	1435	17	internal	internal	ADJ
inlawrev-3405	1435	18	workings	working	NOUN
inlawrev-3405	1435	19	are	be	AUX
inlawrev-3405	1435	20	not	not	PART
inlawrev-3405	1435	21	subject	subject	ADJ
inlawrev-3405	1435	22	to	to	ADP
inlawrev-3405	1435	23	review	review	NOUN
inlawrev-3405	1435	24	.	.	PUNCT
inlawrev-3405	1436	1	as	as	SCONJ
inlawrev-3405	1436	2	noted	note	VERB
inlawrev-3405	1436	3	in	in	ADP
inlawrev-3405	1436	4	parts	part	NOUN
inlawrev-3405	1436	5	ii	ii	PROPN
inlawrev-3405	1436	6	and	and	CCONJ
inlawrev-3405	1436	7	iii	iii	NUM
inlawrev-3405	1436	8	of	of	ADP
inlawrev-3405	1436	9	this	this	DET
inlawrev-3405	1436	10	article	article	NOUN
inlawrev-3405	1436	11	,	,	PUNCT
inlawrev-3405	1436	12	the	the	DET
inlawrev-3405	1436	13	full	full	ADJ
inlawrev-3405	1436	14	range	range	NOUN
inlawrev-3405	1436	15	of	of	ADP
inlawrev-3405	1436	16	discovery	discovery	NOUN
inlawrev-3405	1436	17	that	that	PRON
inlawrev-3405	1436	18	is	be	AUX
inlawrev-3405	1436	19	available	available	ADJ
inlawrev-3405	1436	20	under	under	ADP
inlawrev-3405	1436	21	the	the	DET
inlawrev-3405	1436	22	tax	tax	NOUN
inlawrev-3405	1436	23	court	court	NOUN
inlawrev-3405	1436	24	's	's	PART
inlawrev-3405	1436	25	rules	rule	NOUN
inlawrev-3405	1436	26	should	should	AUX
inlawrev-3405	1436	27	be	be	AUX
inlawrev-3405	1436	28	available	available	ADJ
inlawrev-3405	1436	29	to	to	PART
inlawrev-3405	1436	30	discover	discover	VERB
inlawrev-3405	1436	31	all	all	DET
inlawrev-3405	1436	32	relevant	relevant	ADJ
inlawrev-3405	1436	33	information	information	NOUN
inlawrev-3405	1436	34	the	the	DET
inlawrev-3405	1436	35	service	service	NOUN
inlawrev-3405	1436	36	possesses	possesse	NOUN
inlawrev-3405	1436	37	,	,	PUNCT
inlawrev-3405	1436	38	provided	provide	VERB
inlawrev-3405	1436	39	that	that	SCONJ
inlawrev-3405	1436	40	such	such	ADJ
inlawrev-3405	1436	41	information	information	NOUN
inlawrev-3405	1436	42	would	would	AUX
inlawrev-3405	1436	43	be	be	AUX
inlawrev-3405	1436	44	admissible	admissible	ADJ
inlawrev-3405	1436	45	at	at	ADP
inlawrev-3405	1436	46	trial	trial	NOUN
inlawrev-3405	1436	47	and	and	CCONJ
inlawrev-3405	1436	48	is	be	AUX
inlawrev-3405	1436	49	not	not	PART
inlawrev-3405	1436	50	privileged	privileged	ADJ
inlawrev-3405	1436	51	under	under	ADP
inlawrev-3405	1436	52	peterson	peterson	NOUN
inlawrev-3405	1436	53	.	.	PUNCT
inlawrev-3405	1437	1	the	the	DET
inlawrev-3405	1437	2	ministerial	ministerial	ADJ
inlawrev-3405	1437	3	acts	act	NOUN
inlawrev-3405	1437	4	of	of	ADP
inlawrev-3405	1437	5	the	the	DET
inlawrev-3405	1437	6	revenue	revenue	NOUN
inlawrev-3405	1437	7	agent	agent	NOUN
inlawrev-3405	1437	8	in	in	ADP
inlawrev-3405	1437	9	determining	determine	VERB
inlawrev-3405	1437	10	the	the	DET
inlawrev-3405	1437	11	amount	amount	NOUN
inlawrev-3405	1437	12	of	of	ADP
inlawrev-3405	1437	13	a	a	DET
inlawrev-3405	1437	14	deficiency	deficiency	NOUN
inlawrev-3405	1437	15	need	need	AUX
inlawrev-3405	1437	16	not	not	PART
inlawrev-3405	1437	17	be	be	AUX
inlawrev-3405	1437	18	protected	protect	VERB
inlawrev-3405	1437	19	ifthe	ifthe	ADJ
inlawrev-3405	1437	20	agent	agent	NOUN
inlawrev-3405	1437	21	made	make	VERB
inlawrev-3405	1437	22	significant	significant	ADJ
inlawrev-3405	1437	23	errors	error	NOUN
inlawrev-3405	1437	24	.	.	PUNCT
inlawrev-3405	1438	1	therefore	therefore	ADV
inlawrev-3405	1438	2	,	,	PUNCT
inlawrev-3405	1438	3	at	at	ADP
inlawrev-3405	1438	4	least	least	ADJ
inlawrev-3405	1438	5	the	the	DET
inlawrev-3405	1438	6	work	work	NOUN
inlawrev-3405	1438	7	papers	paper	NOUN
inlawrev-3405	1438	8	showing	show	VERB
inlawrev-3405	1438	9	how	how	SCONJ
inlawrev-3405	1438	10	the	the	DET
inlawrev-3405	1438	11	agent	agent	NOUN
inlawrev-3405	1438	12	calculated	calculate	VERB
inlawrev-3405	1438	13	the	the	DET
inlawrev-3405	1438	14	asserted	assert	VERB
inlawrev-3405	1438	15	deficiency	deficiency	NOUN
inlawrev-3405	1438	16	must	must	AUX
inlawrev-3405	1438	17	be	be	AUX
inlawrev-3405	1438	18	made	make	VERB
inlawrev-3405	1438	19	available	available	ADJ
inlawrev-3405	1438	20	to	to	ADP
inlawrev-3405	1438	21	the	the	DET
inlawrev-3405	1438	22	petitioner.^^	petitioner.^^	NOUN
inlawrev-3405	1438	23	furthermore	furthermore	ADV
inlawrev-3405	1438	24	,	,	PUNCT
inlawrev-3405	1438	25	that	that	DET
inlawrev-3405	1438	26	agent	agent	NOUN
inlawrev-3405	1438	27	should	should	AUX
inlawrev-3405	1438	28	be	be	AUX
inlawrev-3405	1438	29	required	require	VERB
inlawrev-3405	1438	30	to	to	PART
inlawrev-3405	1438	31	testify	testify	VERB
inlawrev-3405	1438	32	if	if	SCONJ
inlawrev-3405	1438	33	he	he	PRON
inlawrev-3405	1438	34	is	be	AUX
inlawrev-3405	1438	35	called	call	VERB
inlawrev-3405	1438	36	to	to	PART
inlawrev-3405	1438	37	explain	explain	VERB
inlawrev-3405	1438	38	the	the	DET
inlawrev-3405	1438	39	documents.^^^	documents.^^^	PROPN
inlawrev-3405	1438	40	if	if	SCONJ
inlawrev-3405	1438	41	the	the	DET
inlawrev-3405	1438	42	revenue	revenue	NOUN
inlawrev-3405	1438	43	agent	agent	NOUN
inlawrev-3405	1438	44	's	's	PART
inlawrev-3405	1438	45	work	work	NOUN
inlawrev-3405	1438	46	is	be	AUX
inlawrev-3405	1438	47	proper	proper	ADJ
inlawrev-3405	1438	48	,	,	PUNCT
inlawrev-3405	1438	49	the	the	DET
inlawrev-3405	1438	50	service	service	NOUN
inlawrev-3405	1438	51	has	have	VERB
inlawrev-3405	1438	52	nothing	nothing	PRON
inlawrev-3405	1438	53	to	to	PART
inlawrev-3405	1438	54	fear	fear	VERB
inlawrev-3405	1438	55	.	.	PUNCT
inlawrev-3405	1439	1	ifthe	ifthe	PROPN
inlawrev-3405	1439	2	worksheets	worksheet	NOUN
inlawrev-3405	1439	3	and	and	CCONJ
inlawrev-3405	1439	4	the	the	DET
inlawrev-3405	1439	5	testimony	testimony	NOUN
inlawrev-3405	1439	6	explaining	explain	VERB
inlawrev-3405	1439	7	those	those	DET
inlawrev-3405	1439	8	documents	document	NOUN
inlawrev-3405	1439	9	are	be	AUX
inlawrev-3405	1439	10	markedly	markedly	ADV
inlawrev-3405	1439	11	inaccurate	inaccurate	ADJ
inlawrev-3405	1439	12	,	,	PUNCT
inlawrev-3405	1439	13	the	the	DET
inlawrev-3405	1439	14	service	service	NOUN
inlawrev-3405	1439	15	should	should	AUX
inlawrev-3405	1439	16	lose	lose	VERB
inlawrev-3405	1439	17	its	its	PRON
inlawrev-3405	1439	18	presumption	presumption	NOUN
inlawrev-3405	1439	19	of	of	ADP
inlawrev-3405	1439	20	correctness	correctness	NOUN
inlawrev-3405	1439	21	.	.	PUNCT
inlawrev-3405	1440	1	in	in	ADP
inlawrev-3405	1440	2	reality	reality	NOUN
inlawrev-3405	1440	3	,	,	PUNCT
inlawrev-3405	1440	4	adopting	adopt	VERB
inlawrev-3405	1440	5	this	this	DET
inlawrev-3405	1440	6	position	position	NOUN
inlawrev-3405	1440	7	might	might	AUX
inlawrev-3405	1440	8	cause	cause	VERB
inlawrev-3405	1440	9	revenue	revenue	NOUN
inlawrev-3405	1440	10	agents	agent	NOUN
inlawrev-3405	1440	11	and	and	CCONJ
inlawrev-3405	1440	12	their	their	PRON
inlawrev-3405	1440	13	supervisors	supervisor	NOUN
inlawrev-3405	1440	14	to	to	PART
inlawrev-3405	1440	15	be	be	AUX
inlawrev-3405	1440	16	more	more	ADV
inlawrev-3405	1440	17	careful	careful	ADJ
inlawrev-3405	1440	18	in	in	ADP
inlawrev-3405	1440	19	the	the	DET
inlawrev-3405	1440	20	future.^^^	future.^^^	PROPN
inlawrev-3405	1440	21	the	the	DET
inlawrev-3405	1440	22	service	service	NOUN
inlawrev-3405	1440	23	can	can	AUX
inlawrev-3405	1440	24	use	use	VERB
inlawrev-3405	1440	25	testimony	testimony	NOUN
inlawrev-3405	1440	26	and	and	CCONJ
inlawrev-3405	1440	27	other	other	ADJ
inlawrev-3405	1440	28	evidence	evidence	NOUN
inlawrev-3405	1440	29	to	to	PART
inlawrev-3405	1440	30	determine	determine	VERB
inlawrev-3405	1440	31	the	the	DET
inlawrev-3405	1440	32	total	total	ADJ
inlawrev-3405	1440	33	income	income	NOUN
inlawrev-3405	1440	34	of	of	ADP
inlawrev-3405	1440	35	the	the	DET
inlawrev-3405	1440	36	illegal	illegal	ADJ
inlawrev-3405	1440	37	conspiracy	conspiracy	NOUN
inlawrev-3405	1440	38	with	with	ADP
inlawrev-3405	1440	39	reasonable	reasonable	ADJ
inlawrev-3405	1440	40	accuracy	accuracy	NOUN
inlawrev-3405	1440	41	.	.	PUNCT
inlawrev-3405	1441	1	however	however	ADV
inlawrev-3405	1441	2	,	,	PUNCT
inlawrev-3405	1441	3	as	as	SCONJ
inlawrev-3405	1441	4	the	the	DET
inlawrev-3405	1441	5	service	service	NOUN
inlawrev-3405	1441	6	argues	argue	VERB
inlawrev-3405	1441	7	,	,	PUNCT
inlawrev-3405	1441	8	because	because	SCONJ
inlawrev-3405	1441	9	only	only	ADV
inlawrev-3405	1441	10	the	the	DET
inlawrev-3405	1441	11	conspirators	conspirator	NOUN
inlawrev-3405	1441	12	themselves	themselves	PRON
inlawrev-3405	1441	13	can	can	AUX
inlawrev-3405	1441	14	knowhowthat	knowhowthat	ADP
inlawrev-3405	1441	15	total	total	ADJ
inlawrev-3405	1441	16	income	income	NOUN
inlawrev-3405	1441	17	was	be	AUX
inlawrev-3405	1441	18	divided	divide	VERB
inlawrev-3405	1441	19	,	,	PUNCT
inlawrev-3405	1441	20	the	the	DET
inlawrev-3405	1441	21	protective	protective	ADJ
inlawrev-3405	1441	22	position	position	NOUN
inlawrev-3405	1441	23	is	be	AUX
inlawrev-3405	1441	24	the	the	DET
inlawrev-3405	1441	25	only	only	ADJ
inlawrev-3405	1441	26	way	way	NOUN
inlawrev-3405	1441	27	to	to	PART
inlawrev-3405	1441	28	protect	protect	VERB
inlawrev-3405	1441	29	the	the	DET
inlawrev-3405	1441	30	revenue	revenue	NOUN
inlawrev-3405	1441	31	.	.	PUNCT
inlawrev-3405	1442	1	ascribing	ascribe	VERB
inlawrev-3405	1442	2	all	all	PRON
inlawrev-3405	1442	3	or	or	CCONJ
inlawrev-3405	1442	4	almost	almost	ADV
inlawrev-3405	1442	5	all	all	PRON
inlawrev-3405	1442	6	of	of	ADP
inlawrev-3405	1442	7	that	that	DET
inlawrev-3405	1442	8	income	income	NOUN
inlawrev-3405	1442	9	to	to	ADP
inlawrev-3405	1442	10	a	a	DET
inlawrev-3405	1442	11	conspirator	conspirator	NOUN
inlawrev-3405	1442	12	on	on	ADP
inlawrev-3405	1442	13	the	the	DET
inlawrev-3405	1442	14	periphery	periphery	ADJ
inlawrev-3405	1442	15	ofthe	ofthe	NOUN
inlawrev-3405	1442	16	conspiracy	conspiracy	NOUN
inlawrev-3405	1442	17	,	,	PUNCT
inlawrev-3405	1442	18	who	who	PRON
inlawrev-3405	1442	19	may	may	AUX
inlawrev-3405	1442	20	have	have	AUX
inlawrev-3405	1442	21	received	receive	VERB
inlawrev-3405	1442	22	little	little	ADJ
inlawrev-3405	1442	23	,	,	PUNCT
inlawrev-3405	1442	24	if	if	SCONJ
inlawrev-3405	1442	25	any	any	PRON
inlawrev-3405	1442	26	,	,	PUNCT
inlawrev-3405	1442	27	ofthe	ofthe	ADJ
inlawrev-3405	1442	28	income	income	NOUN
inlawrev-3405	1442	29	,	,	PUNCT
inlawrev-3405	1442	30	places	place	VERB
inlawrev-3405	1442	31	an	an	DET
inlawrev-3405	1442	32	unfair	unfair	ADJ
inlawrev-3405	1442	33	burden	burden	NOUN
inlawrev-3405	1442	34	on	on	ADP
inlawrev-3405	1442	35	that	that	DET
inlawrev-3405	1442	36	peripheral	peripheral	ADJ
inlawrev-3405	1442	37	taxpayer	taxpayer	NOUN
inlawrev-3405	1442	38	.	.	PUNCT
inlawrev-3405	1443	1	the	the	DET
inlawrev-3405	1443	2	protective	protective	ADJ
inlawrev-3405	1443	3	position	position	NOUN
inlawrev-3405	1443	4	may	may	AUX
inlawrev-3405	1443	5	be	be	AUX
inlawrev-3405	1443	6	necessary	necessary	ADJ
inlawrev-3405	1443	7	when	when	SCONJ
inlawrev-3405	1443	8	the	the	DET
inlawrev-3405	1443	9	statutory	statutory	ADJ
inlawrev-3405	1443	10	notices	notice	NOUN
inlawrev-3405	1443	11	are	be	AUX
inlawrev-3405	1443	12	issued	issue	VERB
inlawrev-3405	1443	13	,	,	PUNCT
inlawrev-3405	1443	14	but	but	CCONJ
inlawrev-3405	1443	15	the	the	DET
inlawrev-3405	1443	16	service	service	NOUN
inlawrev-3405	1443	17	should	should	AUX
inlawrev-3405	1443	18	end	end	VERB
inlawrev-3405	1443	19	its	its	PRON
inlawrev-3405	1443	20	multiple	multiple	ADJ
inlawrev-3405	1443	21	redundant	redundant	ADJ
inlawrev-3405	1443	22	assertions	assertion	NOUN
inlawrev-3405	1443	23	of	of	ADP
inlawrev-3405	1443	24	income	income	NOUN
inlawrev-3405	1443	25	in	in	ADP
inlawrev-3405	1443	26	order	order	NOUN
inlawrev-3405	1443	27	to	to	PART
inlawrev-3405	1443	28	state	state	VERB
inlawrev-3405	1443	29	its	its	PRON
inlawrev-3405	1443	30	true	true	ADJ
inlawrev-3405	1443	31	figures	figure	NOUN
inlawrev-3405	1443	32	of	of	ADP
inlawrev-3405	1443	33	income	income	NOUN
inlawrev-3405	1443	34	to	to	ADP
inlawrev-3405	1443	35	each	each	DET
inlawrev-3405	1443	36	conspirator	conspirator	NOUN
inlawrev-3405	1443	37	as	as	ADV
inlawrev-3405	1443	38	soon	soon	ADV
inlawrev-3405	1443	39	as	as	ADP
inlawrev-3405	1443	40	possible	possible	ADJ
inlawrev-3405	1443	41	.	.	PUNCT
inlawrev-3405	1444	1	in	in	ADP
inlawrev-3405	1444	2	many	many	ADJ
inlawrev-3405	1444	3	situations	situation	NOUN
inlawrev-3405	1444	4	that	that	PRON
inlawrev-3405	1444	5	would	would	AUX
inlawrev-3405	1444	6	be	be	AUX
inlawrev-3405	1444	7	264	264	NUM
inlawrev-3405	1444	8	.	.	PUNCT
inlawrev-3405	1444	9	see	see	VERB
inlawrev-3405	1444	10	,	,	PUNCT
inlawrev-3405	1444	11	e.g.	e.g.	ADV
inlawrev-3405	1444	12	,	,	PUNCT
inlawrev-3405	1444	13	branerton	branerton	PROPN
inlawrev-3405	1444	14	corp	corp	PROPN
inlawrev-3405	1444	15	.	.	PROPN
inlawrev-3405	1445	1	v.	v.	PROPN
inlawrev-3405	1445	2	commissioner	commissioner	PROPN
inlawrev-3405	1445	3	,	,	PUNCT
inlawrev-3405	1445	4	64	64	NUM
inlawrev-3405	1445	5	t.c	t.c	PROPN
inlawrev-3405	1445	6	.	.	PROPN
inlawrev-3405	1445	7	191	191	NUM
inlawrev-3405	1445	8	,	,	PUNCT
inlawrev-3405	1445	9	198	198	NUM
inlawrev-3405	1445	10	-	-	SYM
inlawrev-3405	1445	11	99	99	NUM
inlawrev-3405	1445	12	(	(	PUNCT
inlawrev-3405	1445	13	1975	1975	NUM
inlawrev-3405	1445	14	)	)	PUNCT
inlawrev-3405	1445	15	(	(	PUNCT
inlawrev-3405	1445	16	finding	find	VERB
inlawrev-3405	1445	17	work	work	NOUN
inlawrev-3405	1445	18	papers	paper	NOUN
inlawrev-3405	1445	19	ofrevenue	ofrevenue	VERB
inlawrev-3405	1445	20	agent	agent	NOUN
inlawrev-3405	1445	21	,	,	PUNCT
inlawrev-3405	1445	22	including	include	VERB
inlawrev-3405	1445	23	revenue	revenue	NOUN
inlawrev-3405	1445	24	agent	agent	NOUN
inlawrev-3405	1445	25	reports	report	NOUN
inlawrev-3405	1445	26	and	and	CCONJ
inlawrev-3405	1445	27	related	related	ADJ
inlawrev-3405	1445	28	audit	audit	NOUN
inlawrev-3405	1445	29	workpapers	workpaper	NOUN
inlawrev-3405	1445	30	,	,	PUNCT
inlawrev-3405	1445	31	two	two	NUM
inlawrev-3405	1445	32	district	district	NOUN
inlawrev-3405	1445	33	conferee	conferee	NOUN
inlawrev-3405	1445	34	reports	report	NOUN
inlawrev-3405	1445	35	,	,	PUNCT
inlawrev-3405	1445	36	memoranda	memoranda	NOUN
inlawrev-3405	1445	37	and	and	CCONJ
inlawrev-3405	1445	38	appellate	appellate	ADJ
inlawrev-3405	1445	39	conferee	conferee	ADJ
inlawrev-3405	1445	40	report	report	NOUN
inlawrev-3405	1445	41	,	,	PUNCT
inlawrev-3405	1445	42	were	be	AUX
inlawrev-3405	1445	43	not	not	PART
inlawrev-3405	1445	44	prepared	prepare	VERB
inlawrev-3405	1445	45	in	in	ADP
inlawrev-3405	1445	46	anticipation	anticipation	NOUN
inlawrev-3405	1445	47	of	of	ADP
inlawrev-3405	1445	48	litigation	litigation	NOUN
inlawrev-3405	1445	49	because	because	SCONJ
inlawrev-3405	1445	50	they	they	PRON
inlawrev-3405	1445	51	were	be	AUX
inlawrev-3405	1445	52	prepared	prepare	VERB
inlawrev-3405	1445	53	by	by	ADP
inlawrev-3405	1445	54	non	non	NOUN
inlawrev-3405	1445	55	-	-	NOUN
inlawrev-3405	1445	56	attorney	attorney	NOUN
inlawrev-3405	1445	57	,	,	PUNCT
inlawrev-3405	1445	58	and	and	CCONJ
inlawrev-3405	1445	59	therefore	therefore	ADV
inlawrev-3405	1445	60	rejecting	reject	VERB
inlawrev-3405	1445	61	respondent	respondent	NOUN
inlawrev-3405	1445	62	's	's	PART
inlawrev-3405	1445	63	contention	contention	NOUN
inlawrev-3405	1445	64	that	that	SCONJ
inlawrev-3405	1445	65	they	they	PRON
inlawrev-3405	1445	66	constitute	constitute	VERB
inlawrev-3405	1445	67	nondiscoverable	nondiscoverable	ADJ
inlawrev-3405	1445	68	work	work	NOUN
inlawrev-3405	1445	69	product	product	NOUN
inlawrev-3405	1445	70	)	)	PUNCT
inlawrev-3405	1445	71	.	.	PUNCT
inlawrev-3405	1446	1	265	265	NUM
inlawrev-3405	1446	2	.	.	PUNCT
inlawrev-3405	1446	3	examination	examination	NOUN
inlawrev-3405	1446	4	of	of	ADP
inlawrev-3405	1446	5	the	the	DET
inlawrev-3405	1446	6	revenue	revenue	NOUN
inlawrev-3405	1446	7	agent	agent	NOUN
inlawrev-3405	1446	8	concerning	concern	VERB
inlawrev-3405	1446	9	how	how	SCONJ
inlawrev-3405	1446	10	he	he	PRON
inlawrev-3405	1446	11	determined	determine	VERB
inlawrev-3405	1446	12	the	the	DET
inlawrev-3405	1446	13	amounts	amount	NOUN
inlawrev-3405	1446	14	of	of	ADP
inlawrev-3405	1446	15	unreported	unreported	ADJ
inlawrev-3405	1446	16	income	income	NOUN
inlawrev-3405	1446	17	on	on	ADP
inlawrev-3405	1446	18	the	the	DET
inlawrev-3405	1446	19	statutory	statutory	ADJ
inlawrev-3405	1446	20	notices	notice	NOUN
inlawrev-3405	1446	21	was	be	AUX
inlawrev-3405	1446	22	allowed	allow	VERB
inlawrev-3405	1446	23	in	in	ADP
inlawrev-3405	1446	24	ryan	ryan	PROPN
inlawrev-3405	1446	25	,	,	PUNCT
inlawrev-3405	1446	26	over	over	ADP
inlawrev-3405	1446	27	the	the	DET
inlawrev-3405	1446	28	objection	objection	NOUN
inlawrev-3405	1446	29	ofthe	ofthe	NOUN
inlawrev-3405	1446	30	service	service	NOUN
inlawrev-3405	1446	31	.	.	PUNCT
inlawrev-3405	1447	1	transcript	transcript	NOUN
inlawrev-3405	1447	2	,	,	PUNCT
inlawrev-3405	1447	3	supra	supra	PROPN
inlawrev-3405	1447	4	note	note	NOUN
inlawrev-3405	1447	5	73	73	NUM
inlawrev-3405	1447	6	,	,	PUNCT
inlawrev-3405	1447	7	at	at	ADP
inlawrev-3405	1447	8	2285	2285	NUM
inlawrev-3405	1447	9	-	-	SYM
inlawrev-3405	1447	10	87	87	NUM
inlawrev-3405	1447	11	.	.	PUNCT
inlawrev-3405	1448	1	266	266	NUM
inlawrev-3405	1448	2	.	.	PUNCT
inlawrev-3405	1449	1	congressional	congressional	ADJ
inlawrev-3405	1449	2	hearings	hearing	NOUN
inlawrev-3405	1449	3	in	in	ADP
inlawrev-3405	1449	4	1997	1997	NUM
inlawrev-3405	1449	5	showing	showing	NOUN
inlawrev-3405	1449	6	abuses	abuse	NOUN
inlawrev-3405	1449	7	by	by	ADP
inlawrev-3405	1449	8	the	the	DET
inlawrev-3405	1449	9	service	service	NOUN
inlawrev-3405	1449	10	led	lead	VERB
inlawrev-3405	1449	11	to	to	ADP
inlawrev-3405	1449	12	passage	passage	NOUN
inlawrev-3405	1449	13	of	of	ADP
inlawrev-3405	1449	14	the	the	DET
inlawrev-3405	1449	15	internal	internal	ADJ
inlawrev-3405	1449	16	revenue	revenue	NOUN
inlawrev-3405	1449	17	service	service	NOUN
inlawrev-3405	1449	18	restructuring	restructuring	NOUN
inlawrev-3405	1449	19	and	and	CCONJ
inlawrev-3405	1449	20	reform	reform	NOUN
inlawrev-3405	1449	21	act	act	NOUN
inlawrev-3405	1449	22	of	of	ADP
inlawrev-3405	1449	23	1998	1998	NUM
inlawrev-3405	1449	24	,	,	PUNCT
inlawrev-3405	1449	25	p.l	p.l	PROPN
inlawrev-3405	1449	26	.	.	PROPN
inlawrev-3405	1449	27	105	105	NUM
inlawrev-3405	1449	28	-	-	SYM
inlawrev-3405	1449	29	206	206	NUM
inlawrev-3405	1449	30	,	,	PUNCT
inlawrev-3405	1449	31	which	which	PRON
inlawrev-3405	1449	32	began	begin	VERB
inlawrev-3405	1449	33	attempts	attempt	NOUN
inlawrev-3405	1449	34	to	to	PART
inlawrev-3405	1449	35	make	make	VERB
inlawrev-3405	1449	36	the	the	DET
inlawrev-3405	1449	37	service	service	NOUN
inlawrev-3405	1449	38	more	more	ADJ
inlawrev-3405	1449	39	"	"	PUNCT
inlawrev-3405	1449	40	user	user	NOUN
inlawrev-3405	1449	41	-	-	PUNCT
inlawrev-3405	1449	42	friendly	friendly	ADJ
inlawrev-3405	1449	43	.	.	PUNCT
inlawrev-3405	1449	44	"	"	PUNCT
inlawrev-3405	1450	1	2000	2000	NUM
inlawrev-3405	1450	2	]	]	PUNCT
inlawrev-3405	1450	3	critique	critique	NOUN
inlawrev-3405	1450	4	of	of	ADP
inlawrev-3405	1450	5	the	the	DET
inlawrev-3405	1450	6	irs	irs	PROPN
inlawrev-3405	1450	7	569	569	NUM
inlawrev-3405	1450	8	after	after	SCONJ
inlawrev-3405	1450	9	the	the	DET
inlawrev-3405	1450	10	service	service	NOUN
inlawrev-3405	1450	11	has	have	AUX
inlawrev-3405	1450	12	presented	present	VERB
inlawrev-3405	1450	13	its	its	PRON
inlawrev-3405	1450	14	case	case	NOUN
inlawrev-3405	1450	15	-	-	PUNCT
inlawrev-3405	1450	16	in	in	ADP
inlawrev-3405	1450	17	-	-	PUNCT
inlawrev-3405	1450	18	chief	chief	NOUN
inlawrev-3405	1450	19	,	,	PUNCT
inlawrev-3405	1450	20	at	at	ADP
inlawrev-3405	1450	21	which	which	DET
inlawrev-3405	1450	22	point	point	NOUN
inlawrev-3405	1450	23	all	all	DET
inlawrev-3405	1450	24	ofthe	ofthe	ADJ
inlawrev-3405	1450	25	evidence	evidence	NOUN
inlawrev-3405	1450	26	against	against	ADP
inlawrev-3405	1450	27	the	the	DET
inlawrev-3405	1450	28	conspirators	conspirator	NOUN
inlawrev-3405	1450	29	will	will	AUX
inlawrev-3405	1450	30	have	have	AUX
inlawrev-3405	1450	31	been	be	AUX
inlawrev-3405	1450	32	presented.^^^	presented.^^^	PROPN
inlawrev-3405	1450	33	any	any	DET
inlawrev-3405	1450	34	allocation	allocation	NOUN
inlawrev-3405	1450	35	ofthe	ofthe	ADJ
inlawrev-3405	1450	36	total	total	ADJ
inlawrev-3405	1450	37	income	income	NOUN
inlawrev-3405	1450	38	ofa	ofa	PROPN
inlawrev-3405	1450	39	conspiracy	conspiracy	NOUN
inlawrev-3405	1450	40	must	must	AUX
inlawrev-3405	1450	41	take	take	VERB
inlawrev-3405	1450	42	into	into	ADP
inlawrev-3405	1450	43	account	account	NOUN
inlawrev-3405	1450	44	the	the	DET
inlawrev-3405	1450	45	fact	fact	NOUN
inlawrev-3405	1450	46	that	that	SCONJ
inlawrev-3405	1450	47	some	some	PRON
inlawrev-3405	1450	48	may	may	AUX
inlawrev-3405	1450	49	have	have	AUX
inlawrev-3405	1450	50	been	be	AUX
inlawrev-3405	1450	51	major	major	ADJ
inlawrev-3405	1450	52	participants	participant	NOUN
inlawrev-3405	1450	53	,	,	PUNCT
inlawrev-3405	1450	54	while	while	SCONJ
inlawrev-3405	1450	55	others	other	NOUN
inlawrev-3405	1450	56	were	be	AUX
inlawrev-3405	1450	57	only	only	ADV
inlawrev-3405	1450	58	minor	minor	ADJ
inlawrev-3405	1450	59	participants	participant	NOUN
inlawrev-3405	1450	60	.	.	PUNCT
inlawrev-3405	1451	1	in	in	ADP
inlawrev-3405	1451	2	other	other	ADJ
inlawrev-3405	1451	3	words	word	NOUN
inlawrev-3405	1451	4	,	,	PUNCT
inlawrev-3405	1451	5	a	a	DET
inlawrev-3405	1451	6	minor	minor	ADJ
inlawrev-3405	1451	7	conspirator	conspirator	NOUN
inlawrev-3405	1451	8	should	should	AUX
inlawrev-3405	1451	9	not	not	PART
inlawrev-3405	1451	10	be	be	AUX
inlawrev-3405	1451	11	allocated	allocate	VERB
inlawrev-3405	1451	12	the	the	DET
inlawrev-3405	1451	13	same	same	ADJ
inlawrev-3405	1451	14	sum	sum	NOUN
inlawrev-3405	1451	15	as	as	ADP
inlawrev-3405	1451	16	a	a	DET
inlawrev-3405	1451	17	major	major	ADJ
inlawrev-3405	1451	18	conspirator	conspirator	NOUN
inlawrev-3405	1451	19	.	.	PUNCT
inlawrev-3405	1452	1	the	the	DET
inlawrev-3405	1452	2	status	status	NOUN
inlawrev-3405	1452	3	of	of	ADP
inlawrev-3405	1452	4	a	a	DET
inlawrev-3405	1452	5	minor	minor	ADJ
inlawrev-3405	1452	6	conspirator	conspirator	NOUN
inlawrev-3405	1452	7	,	,	PUNCT
inlawrev-3405	1452	8	if	if	SCONJ
inlawrev-3405	1452	9	not	not	PART
inlawrev-3405	1452	10	obvious	obvious	ADJ
inlawrev-3405	1452	11	from	from	ADP
inlawrev-3405	1452	12	the	the	DET
inlawrev-3405	1452	13	start	start	NOUN
inlawrev-3405	1452	14	,	,	PUNCT
inlawrev-3405	1452	15	will	will	AUX
inlawrev-3405	1452	16	be	be	AUX
inlawrev-3405	1452	17	quite	quite	ADV
inlawrev-3405	1452	18	clear	clear	ADJ
inlawrev-3405	1452	19	at	at	ADP
inlawrev-3405	1452	20	the	the	DET
inlawrev-3405	1452	21	end	end	NOUN
inlawrev-3405	1452	22	of	of	ADP
inlawrev-3405	1452	23	the	the	DET
inlawrev-3405	1452	24	service	service	NOUN
inlawrev-3405	1452	25	's	's	PART
inlawrev-3405	1452	26	case	case	NOUN
inlawrev-3405	1452	27	-	-	PUNCT
inlawrev-3405	1452	28	inchief	inchief	NOUN
inlawrev-3405	1452	29	.	.	PUNCT
inlawrev-3405	1453	1	using	use	VERB
inlawrev-3405	1453	2	greenberg	greenberg	PROPN
inlawrev-3405	1453	3	's	's	PART
inlawrev-3405	1453	4	express	express	ADJ
inlawrev-3405	1453	5	,	,	PUNCT
inlawrev-3405	1453	6	privilege	privilege	NOUN
inlawrev-3405	1453	7	,	,	PUNCT
inlawrev-3405	1453	8	and	and	CCONJ
inlawrev-3405	1453	9	scar	scar	NOUN
inlawrev-3405	1453	10	,	,	PUNCT
inlawrev-3405	1453	11	the	the	DET
inlawrev-3405	1453	12	service	service	NOUN
inlawrev-3405	1453	13	combines	combine	VERB
inlawrev-3405	1453	14	with	with	ADP
inlawrev-3405	1453	15	the	the	DET
inlawrev-3405	1453	16	tax	tax	NOUN
inlawrev-3405	1453	17	court	court	NOUN
inlawrev-3405	1453	18	to	to	PART
inlawrev-3405	1453	19	keep	keep	VERB
inlawrev-3405	1453	20	the	the	DET
inlawrev-3405	1453	21	taxpayer	taxpayer	NOUN
inlawrev-3405	1453	22	from	from	ADP
inlawrev-3405	1453	23	obtaining	obtain	VERB
inlawrev-3405	1453	24	information	information	NOUN
inlawrev-3405	1453	25	about	about	ADP
inlawrev-3405	1453	26	how	how	SCONJ
inlawrev-3405	1453	27	the	the	DET
inlawrev-3405	1453	28	service	service	NOUN
inlawrev-3405	1453	29	made	make	VERB
inlawrev-3405	1453	30	its	its	PRON
inlawrev-3405	1453	31	determination	determination	NOUN
inlawrev-3405	1453	32	ofthe	ofthe	PRON
inlawrev-3405	1453	33	taxpayer	taxpayer	NOUN
inlawrev-3405	1453	34	's	's	PART
inlawrev-3405	1453	35	deficiency	deficiency	NOUN
inlawrev-3405	1453	36	.	.	PUNCT
inlawrev-3405	1454	1	this	this	PRON
inlawrev-3405	1454	2	is	be	AUX
inlawrev-3405	1454	3	unfair	unfair	ADJ
inlawrev-3405	1454	4	.	.	PUNCT
inlawrev-3405	1455	1	all	all	DET
inlawrev-3405	1455	2	taxpayers	taxpayer	NOUN
inlawrev-3405	1455	3	,	,	PUNCT
inlawrev-3405	1455	4	including	include	VERB
inlawrev-3405	1455	5	convicted	convict	VERB
inlawrev-3405	1455	6	felons	felon	NOUN
inlawrev-3405	1455	7	,	,	PUNCT
inlawrev-3405	1455	8	are	be	AUX
inlawrev-3405	1455	9	entitled	entitle	VERB
inlawrev-3405	1455	10	to	to	PART
inlawrev-3405	1455	11	fairness	fairness	VERB
inlawrev-3405	1455	12	in	in	ADP
inlawrev-3405	1455	13	taxation	taxation	NOUN
inlawrev-3405	1455	14	.	.	PUNCT
inlawrev-3405	1456	1	267	267	NUM
inlawrev-3405	1456	2	.	.	PUNCT
inlawrev-3405	1457	1	in	in	ADP
inlawrev-3405	1457	2	ryan	ryan	PROPN
inlawrev-3405	1457	3	,	,	PUNCT
inlawrev-3405	1457	4	the	the	DET
inlawrev-3405	1457	5	service	service	NOUN
inlawrev-3405	1457	6	reduced	reduce	VERB
inlawrev-3405	1457	7	its	its	PRON
inlawrev-3405	1457	8	dollar	dollar	NOUN
inlawrev-3405	1457	9	assertions	assertion	NOUN
inlawrev-3405	1457	10	after	after	ADP
inlawrev-3405	1457	11	trial	trial	NOUN
inlawrev-3405	1457	12	.	.	PUNCT