id	sid	tid	token	lemma	pos
inlawrev-3506	1	1	indiana	indiana	PROPN
inlawrev-3506	1	2	law	law	PROPN
inlawrev-3506	1	3	review	review	NOUN
inlawrev-3506	1	4	are	be	AUX
inlawrev-3506	1	5	there	there	PRON
inlawrev-3506	1	6	procedural	procedural	ADJ
inlawrev-3506	1	7	deficiencies	deficiency	NOUN
inlawrev-3506	1	8	in	in	ADP
inlawrev-3506	1	9	tax	tax	NOUN
inlawrev-3506	1	10	fraud	fraud	NOUN
inlawrev-3506	1	11	cases	case	NOUN
inlawrev-3506	1	12	?	?	PUNCT
inlawrev-3506	1	13	:	:	PUNCT
inlawrev-3506	1	14	a	a	DET
inlawrev-3506	1	15	reply	reply	NOUN
inlawrev-3506	1	16	to	to	ADP
inlawrev-3506	1	17	professor	professor	PROPN
inlawrev-3506	1	18	schoenfeld	schoenfeld	PROPN
inlawrev-3506	1	19	leandra	leandra	PROPN
inlawrev-3506	1	20	lederman	lederman	PROPN
inlawrev-3506	1	21	*	*	PROPN
inlawrev-3506	1	22	introduction	introduction	NOUN
inlawrev-3506	1	23	since	since	SCONJ
inlawrev-3506	1	24	the	the	DET
inlawrev-3506	1	25	senate	senate	PROPN
inlawrev-3506	1	26	hearings	hearing	NOUN
inlawrev-3506	1	27	on	on	ADP
inlawrev-3506	1	28	alleged	allege	VERB
inlawrev-3506	1	29	abuses	abuse	NOUN
inlawrev-3506	1	30	by	by	ADP
inlawrev-3506	1	31	the	the	DET
inlawrev-3506	1	32	internal	internal	ADJ
inlawrev-3506	1	33	revenue	revenue	NOUN
inlawrev-3506	1	34	service	service	NOUN
inlawrev-3506	1	35	(	(	PUNCT
inlawrev-3506	1	36	irs)j	irs)j	PROPN
inlawrev-3506	1	37	and	and	CCONJ
inlawrev-3506	1	38	the	the	DET
inlawrev-3506	1	39	resulting	result	VERB
inlawrev-3506	1	40	irs	irs	PROPN
inlawrev-3506	1	41	reform	reform	NOUN
inlawrev-3506	1	42	act	act	PROPN
inlawrev-3506	1	43	,	,	PUNCT
inlawrev-3506	1	44	enacted	enact	VERB
inlawrev-3506	1	45	in	in	ADP
inlawrev-3506	1	46	1998,^	1998,^	ADJ
inlawrev-3506	1	47	scholarly	scholarly	ADJ
inlawrev-3506	1	48	attention	attention	NOUN
inlawrev-3506	1	49	to	to	ADP
inlawrev-3506	1	50	perceived	perceive	VERB
inlawrev-3506	1	51	inequities	inequity	NOUN
inlawrev-3506	1	52	in	in	ADP
inlawrev-3506	1	53	the	the	DET
inlawrev-3506	1	54	resolution	resolution	NOUN
inlawrev-3506	1	55	oftax	oftax	NOUN
inlawrev-3506	1	56	controversies	controversy	NOUN
inlawrev-3506	1	57	has	have	VERB
inlawrev-3506	1	58	mushroomed.^	mushroomed.^	NOUN
inlawrev-3506	1	59	for	for	ADP
inlawrev-3506	1	60	example	example	NOUN
inlawrev-3506	1	61	.	.	PUNCT
inlawrev-3506	2	1	professor	professor	PROPN
inlawrev-3506	2	2	eric	eric	PROPN
inlawrev-3506	2	3	posner	posner	PROPN
inlawrev-3506	2	4	has	have	AUX
inlawrev-3506	2	5	argued	argue	VERB
inlawrev-3506	2	6	that	that	SCONJ
inlawrev-3506	2	7	the	the	DET
inlawrev-3506	2	8	fact	fact	NOUN
inlawrev-3506	2	9	the	the	DET
inlawrev-3506	2	10	irs	irs	PROPN
inlawrev-3506	2	11	reform	reform	NOUN
inlawrev-3506	2	12	was	be	AUX
inlawrev-3506	2	13	widely	widely	ADV
inlawrev-3506	2	14	supported	support	VERB
inlawrev-3506	2	15	despite	despite	SCONJ
inlawrev-3506	2	16	the	the	DET
inlawrev-3506	2	17	impediments	impediment	NOUN
inlawrev-3506	2	18	it	it	PRON
inlawrev-3506	2	19	imposes	impose	VERB
inlawrev-3506	2	20	to	to	ADP
inlawrev-3506	2	21	audits	audits	NOUN
inlawrev-3506	2	22	suggests	suggest	VERB
inlawrev-3506	2	23	that	that	SCONJ
inlawrev-3506	2	24	,	,	PUNCT
inlawrev-3506	2	25	in	in	ADP
inlawrev-3506	2	26	the	the	DET
inlawrev-3506	2	27	absence	absence	NOUN
inlawrev-3506	2	28	of	of	ADP
inlawrev-3506	2	29	trust	trust	NOUN
inlawrev-3506	2	30	in	in	ADP
inlawrev-3506	2	31	the	the	DET
inlawrev-3506	2	32	irs	irs	PROPN
inlawrev-3506	2	33	,	,	PUNCT
inlawrev-3506	2	34	the	the	DET
inlawrev-3506	2	35	public	public	NOUN
inlawrev-3506	2	36	may	may	AUX
inlawrev-3506	2	37	not	not	PART
inlawrev-3506	2	38	voluntarily	voluntarily	ADV
inlawrev-3506	2	39	comply	comply	VERB
inlawrev-3506	2	40	with	with	ADP
inlawrev-3506	2	41	federal	federal	ADJ
inlawrev-3506	2	42	tax	tax	NOUN
inlawrev-3506	2	43	laws/	laws/	NUM
inlawrev-3506	2	44	last	last	ADJ
inlawrev-3506	2	45	year	year	NOUN
inlawrev-3506	2	46	,	,	PUNCT
inlawrev-3506	2	47	the	the	DET
inlawrev-3506	2	48	indiana	indiana	PROPN
inlawrev-3506	2	49	law	law	PROPN
inlawrev-3506	2	50	review	review	NOUN
inlawrev-3506	2	51	published	publish	VERB
inlawrev-3506	2	52	an	an	DET
inlawrev-3506	2	53	article	article	NOUN
inlawrev-3506	2	54	entitled	entitle	VERB
inlawrev-3506	2	55	a	a	DET
inlawrev-3506	2	56	critique	critique	NOUN
inlawrev-3506	2	57	ofthe	ofthe	PRON
inlawrev-3506	2	58	internal	internal	ADJ
inlawrev-3506	2	59	revenue	revenue	NOUN
inlawrev-3506	2	60	service	service	NOUN
inlawrev-3506	2	61	's	's	PART
inlawrev-3506	2	62	refusal	refusal	NOUN
inlawrev-3506	2	63	to	to	PART
inlawrev-3506	2	64	disclose	disclose	VERB
inlawrev-3506	2	65	how	how	SCONJ
inlawrev-3506	2	66	it	it	PRON
inlawrev-3506	2	67	"	"	PUNCT
inlawrev-3506	2	68	determined	determine	VERB
inlawrev-3506	2	69	"	"	PUNCT
inlawrev-3506	2	70	a	a	DET
inlawrev-3506	2	71	tax	tax	NOUN
inlawrev-3506	2	72	deficiency	deficiency	NOUN
inlawrev-3506	2	73	,	,	PUNCT
inlawrev-3506	2	74	and	and	CCONJ
inlawrev-3506	2	75	of	of	ADP
inlawrev-3506	2	76	the	the	DET
inlawrev-3506	2	77	tax	tax	NOUN
inlawrev-3506	2	78	court	court	NOUN
inlawrev-3506	2	79	's	's	PART
inlawrev-3506	2	80	acquiescence	acquiescence	NOUN
inlawrev-3506	2	81	with	with	ADP
inlawrev-3506	2	82	this	this	DET
inlawrev-3506	2	83	view	view	NOUN
inlawrev-3506	2	84	by	by	ADP
inlawrev-3506	2	85	professor	professor	PROPN
inlawrev-3506	2	86	marcus	marcus	PROPN
inlawrev-3506	2	87	schoenfeld	schoenfeld	PROPN
inlawrev-3506	2	88	(	(	PUNCT
inlawrev-3506	2	89	the	the	DET
inlawrev-3506	2	90	"	"	PUNCT
inlawrev-3506	2	91	article")-^	article")-^	VERB
inlawrev-3506	2	92	the	the	DET
inlawrev-3506	2	93	article	article	NOUN
inlawrev-3506	2	94	argued	argue	VERB
inlawrev-3506	2	95	that	that	SCONJ
inlawrev-3506	2	96	current	current	ADJ
inlawrev-3506	2	97	law	law	NOUN
inlawrev-3506	2	98	unfairly	unfairly	ADV
inlawrev-3506	2	99	advantages	advantage	VERB
inlawrev-3506	2	100	the	the	DET
inlawrev-3506	2	101	irs	irs	PROPN
inlawrev-3506	2	102	in	in	ADP
inlawrev-3506	2	103	civil	civil	ADJ
inlawrev-3506	2	104	tax	tax	NOUN
inlawrev-3506	2	105	cases	case	NOUN
inlawrev-3506	2	106	,	,	PUNCT
inlawrev-3506	2	107	particularly	particularly	ADV
inlawrev-3506	2	108	tax	tax	NOUN
inlawrev-3506	2	109	fraud	fraud	NOUN
inlawrev-3506	2	110	cases	case	NOUN
inlawrev-3506	2	111	.	.	PUNCT
inlawrev-3506	3	1	it	it	PRON
inlawrev-3506	3	2	reflects	reflect	VERB
inlawrev-3506	3	3	a	a	DET
inlawrev-3506	3	4	particular	particular	ADJ
inlawrev-3506	3	5	concern	concern	NOUN
inlawrev-3506	3	6	that	that	SCONJ
inlawrev-3506	3	7	"	"	PUNCT
inlawrev-3506	3	8	the	the	PRON
inlawrev-3506	3	9	[	[	X
inlawrev-3506	3	10	irs	irs	X
inlawrev-3506	3	11	]	]	PUNCT
inlawrev-3506	3	12	combines	combine	VERB
inlawrev-3506	3	13	with	with	ADP
inlawrev-3506	3	14	the	the	DET
inlawrev-3506	3	15	tax	tax	NOUN
inlawrev-3506	3	16	court	court	NOUN
inlawrev-3506	3	17	to	to	PART
inlawrev-3506	3	18	keep	keep	VERB
inlawrev-3506	3	19	the	the	DET
inlawrev-3506	3	20	taxpayer	taxpayer	NOUN
inlawrev-3506	3	21	from	from	ADP
inlawrev-3506	3	22	obtaining	obtain	VERB
inlawrev-3506	3	23	information	information	NOUN
inlawrev-3506	3	24	about	about	ADP
inlawrev-3506	3	25	how	how	SCONJ
inlawrev-3506	3	26	the	the	DET
inlawrev-3506	3	27	service	service	NOUN
inlawrev-3506	3	28	made	make	VERB
inlawrev-3506	3	29	its	its	PRON
inlawrev-3506	3	30	*	*	PUNCT
inlawrev-3506	3	31	associate	associate	NOUN
inlawrev-3506	3	32	professor	professor	NOUN
inlawrev-3506	3	33	of	of	ADP
inlawrev-3506	3	34	law	law	NOUN
inlawrev-3506	3	35	,	,	PUNCT
inlawrev-3506	3	36	george	george	PROPN
inlawrev-3506	3	37	mason	mason	PROPN
inlawrev-3506	3	38	university	university	PROPN
inlawrev-3506	3	39	school	school	NOUN
inlawrev-3506	3	40	of	of	ADP
inlawrev-3506	3	41	law	law	NOUN
inlawrev-3506	3	42	.	.	PUNCT
inlawrev-3506	4	1	a.b	a.b	PROPN
inlawrev-3506	4	2	.	.	PROPN
inlawrev-3506	4	3	,	,	PUNCT
inlawrev-3506	4	4	1987	1987	NUM
inlawrev-3506	4	5	,	,	PUNCT
inlawrev-3506	4	6	bryn	bryn	PROPN
inlawrev-3506	4	7	mawr	mawr	PROPN
inlawrev-3506	4	8	college	college	PROPN
inlawrev-3506	4	9	;	;	PUNCT
inlawrev-3506	4	10	j.d	j.d	PROPN
inlawrev-3506	4	11	.	.	PROPN
inlawrev-3506	4	12	,	,	PUNCT
inlawrev-3506	4	13	1990	1990	NUM
inlawrev-3506	4	14	,	,	PUNCT
inlawrev-3506	4	15	new	new	PROPN
inlawrev-3506	4	16	york	york	PROPN
inlawrev-3506	4	17	university	university	PROPN
inlawrev-3506	4	18	school	school	NOUN
inlawrev-3506	4	19	of	of	ADP
inlawrev-3506	4	20	law	law	NOUN
inlawrev-3506	4	21	;	;	PUNCT
inlawrev-3506	4	22	ll.m	ll.m	X
inlawrev-3506	4	23	.	.	PUNCT
inlawrev-3506	4	24	,	,	PUNCT
inlawrev-3506	4	25	1993	1993	NUM
inlawrev-3506	4	26	,	,	PUNCT
inlawrev-3506	4	27	new	new	PROPN
inlawrev-3506	4	28	york	york	PROPN
inlawrev-3506	4	29	university	university	PROPN
inlawrev-3506	4	30	school	school	NOUN
inlawrev-3506	4	31	oflaw	oflaw	NOUN
inlawrev-3506	4	32	.	.	PUNCT
inlawrev-3506	5	1	i	i	PRON
inlawrev-3506	5	2	would	would	AUX
inlawrev-3506	5	3	like	like	VERB
inlawrev-3506	5	4	to	to	PART
inlawrev-3506	5	5	thank	thank	VERB
inlawrev-3506	5	6	terry	terry	PROPN
inlawrev-3506	5	7	chorvat	chorvat	PROPN
inlawrev-3506	5	8	,	,	PUNCT
inlawrev-3506	5	9	david	david	PROPN
inlawrev-3506	5	10	hyman	hyman	PROPN
inlawrev-3506	5	11	,	,	PUNCT
inlawrev-3506	5	12	and	and	CCONJ
inlawrev-3506	5	13	stephen	stephen	PROPN
inlawrev-3506	5	14	mazza	mazza	PROPN
inlawrev-3506	5	15	for	for	ADP
inlawrev-3506	5	16	valuable	valuable	ADJ
inlawrev-3506	5	17	comments	comment	NOUN
inlawrev-3506	5	18	on	on	ADP
inlawrev-3506	5	19	prior	prior	ADJ
inlawrev-3506	5	20	drafts	draft	NOUN
inlawrev-3506	5	21	ofthis	ofthis	ADJ
inlawrev-3506	5	22	article	article	NOUN
inlawrev-3506	5	23	;	;	PUNCT
inlawrev-3506	5	24	mark	mark	PROPN
inlawrev-3506	5	25	newton	newton	PROPN
inlawrev-3506	5	26	for	for	ADP
inlawrev-3506	5	27	helpful	helpful	ADJ
inlawrev-3506	5	28	conversations	conversation	NOUN
inlawrev-3506	5	29	about	about	ADP
inlawrev-3506	5	30	the	the	DET
inlawrev-3506	5	31	article	article	NOUN
inlawrev-3506	5	32	;	;	PUNCT
inlawrev-3506	5	33	and	and	CCONJ
inlawrev-3506	5	34	george	george	PROPN
inlawrev-3506	5	35	mason	mason	PROPN
inlawrev-3506	5	36	university	university	PROPN
inlawrev-3506	5	37	school	school	NOUN
inlawrev-3506	5	38	oflaw	oflaw	NOUN
inlawrev-3506	5	39	and	and	CCONJ
inlawrev-3506	5	40	its	its	PRON
inlawrev-3506	5	41	law	law	NOUN
inlawrev-3506	5	42	and	and	CCONJ
inlawrev-3506	5	43	economics	economic	NOUN
inlawrev-3506	5	44	center	center	NOUN
inlawrev-3506	5	45	for	for	ADP
inlawrev-3506	5	46	financial	financial	ADJ
inlawrev-3506	5	47	support	support	NOUN
inlawrev-3506	5	48	.	.	PUNCT
inlawrev-3506	6	1	1	1	X
inlawrev-3506	6	2	.	.	PUNCT
inlawrev-3506	7	1	during	during	ADP
inlawrev-3506	7	2	three	three	NUM
inlawrev-3506	7	3	days	day	NOUN
inlawrev-3506	7	4	ofhearings	ofhearing	NOUN
inlawrev-3506	7	5	before	before	SCONJ
inlawrev-3506	7	6	the	the	DET
inlawrev-3506	7	7	senate	senate	PROPN
inlawrev-3506	7	8	finance	finance	PROPN
inlawrev-3506	7	9	committee	committee	NOUN
inlawrev-3506	7	10	,	,	PUNCT
inlawrev-3506	7	11	taxpayers	taxpayer	NOUN
inlawrev-3506	7	12	and	and	CCONJ
inlawrev-3506	7	13	irs	irs	PROPN
inlawrev-3506	7	14	agents	agent	NOUN
inlawrev-3506	7	15	told	tell	VERB
inlawrev-3506	7	16	"	"	PUNCT
inlawrev-3506	7	17	horror	horror	NOUN
inlawrev-3506	7	18	stories	story	NOUN
inlawrev-3506	7	19	"	"	PUNCT
inlawrev-3506	7	20	about	about	ADP
inlawrev-3506	7	21	irs	irs	PROPN
inlawrev-3506	7	22	treatment	treatment	NOUN
inlawrev-3506	7	23	oftaxpayers	oftaxpayer	NOUN
inlawrev-3506	7	24	.	.	PUNCT
inlawrev-3506	8	1	see	see	VERB
inlawrev-3506	8	2	wm	wm	PROPN
inlawrev-3506	8	3	.	.	PROPN
inlawrev-3506	8	4	brian	brian	PROPN
inlawrev-3506	8	5	henning	henning	PROPN
inlawrev-3506	8	6	,	,	PUNCT
inlawrev-3506	8	7	reforming	reform	VERB
inlawrev-3506	8	8	the	the	DET
inlawrev-3506	8	9	irs	irs	PROPN
inlawrev-3506	8	10	:	:	PUNCT
inlawrev-3506	8	11	the	the	DET
inlawrev-3506	8	12	effectiveness	effectiveness	NOUN
inlawrev-3506	8	13	ofthe	ofthe	VERB
inlawrev-3506	8	14	internal	internal	ADJ
inlawrev-3506	8	15	revenue	revenue	NOUN
inlawrev-3506	8	16	service	service	NOUN
inlawrev-3506	8	17	restructuring	restructuring	NOUN
inlawrev-3506	8	18	andreform	andreform	NOUN
inlawrev-3506	8	19	act	act	PROPN
inlawrev-3506	8	20	of1998	of1998	PROPN
inlawrev-3506	8	21	,	,	PUNCT
inlawrev-3506	8	22	82	82	NUM
inlawrev-3506	8	23	marq	marq	NOUN
inlawrev-3506	8	24	.	.	PUNCT
inlawrev-3506	9	1	l.	l.	PROPN
inlawrev-3506	9	2	rev	rev	PROPN
inlawrev-3506	9	3	.	.	PROPN
inlawrev-3506	10	1	405	405	NUM
inlawrev-3506	10	2	,	,	PUNCT
inlawrev-3506	10	3	405	405	NUM
inlawrev-3506	10	4	(	(	PUNCT
inlawrev-3506	10	5	1999	1999	NUM
inlawrev-3506	10	6	)	)	PUNCT
inlawrev-3506	10	7	.	.	PUNCT
inlawrev-3506	11	1	the	the	DET
inlawrev-3506	11	2	hearings	hearing	NOUN
inlawrev-3506	11	3	were	be	AUX
inlawrev-3506	11	4	broadcast	broadcast	VERB
inlawrev-3506	11	5	on	on	ADP
inlawrev-3506	11	6	television	television	NOUN
inlawrev-3506	11	7	.	.	PUNCT
inlawrev-3506	12	1	see	see	VERB
inlawrev-3506	12	2	ryan	ryan	PROPN
inlawrev-3506	12	3	j.	j.	PROPN
inlawrev-3506	12	4	donmoyer	donmoyer	PROPN
inlawrev-3506	12	5	,	,	PUNCT
inlawrev-3506	12	6	three	three	NUM
inlawrev-3506	12	7	days	day	NOUN
inlawrev-3506	12	8	ofhearings	ofhearing	VERB
inlawrev-3506	12	9	paint	paint	NOUN
inlawrev-3506	12	10	picture	picture	NOUN
inlawrev-3506	12	11	of	of	ADP
inlawrev-3506	12	12	troubled	troubled	ADJ
inlawrev-3506	12	13	irs	irs	PROPN
inlawrev-3506	12	14	,	,	PUNCT
inlawrev-3506	12	15	76	76	NUM
inlawrev-3506	12	16	tax	tax	NOUN
inlawrev-3506	12	17	notes	note	NOUN
inlawrev-3506	12	18	1655	1655	NUM
inlawrev-3506	12	19	,	,	PUNCT
inlawrev-3506	12	20	1655	1655	NUM
inlawrev-3506	12	21	(	(	PUNCT
inlawrev-3506	12	22	1997	1997	NUM
inlawrev-3506	12	23	)	)	PUNCT
inlawrev-3506	12	24	.	.	PUNCT
inlawrev-3506	13	1	2	2	X
inlawrev-3506	13	2	.	.	X
inlawrev-3506	13	3	internal	internal	ADJ
inlawrev-3506	13	4	revenue	revenue	NOUN
inlawrev-3506	13	5	service	service	NOUN
inlawrev-3506	13	6	restructuring	restructuring	NOUN
inlawrev-3506	13	7	and	and	CCONJ
inlawrev-3506	13	8	reform	reform	NOUN
inlawrev-3506	13	9	act	act	NOUN
inlawrev-3506	13	10	of	of	ADP
inlawrev-3506	13	11	1998	1998	NUM
inlawrev-3506	13	12	,	,	PUNCT
inlawrev-3506	13	13	105	105	NUM
inlawrev-3506	13	14	pub	pub	NOUN
inlawrev-3506	13	15	.	.	PUNCT
inlawrev-3506	14	1	l.	l.	PROPN
inlawrev-3506	14	2	206	206	NUM
inlawrev-3506	14	3	;	;	PUNCT
inlawrev-3506	14	4	1	1	NUM
inlawrev-3506	14	5	12	12	NUM
inlawrev-3506	14	6	stat	stat	NOUN
inlawrev-3506	14	7	.	.	PUNCT
inlawrev-3506	15	1	685	685	NUM
inlawrev-3506	15	2	§	§	PROPN
inlawrev-3506	15	3	1203	1203	NUM
inlawrev-3506	15	4	(	(	PUNCT
inlawrev-3506	15	5	1998	1998	NUM
inlawrev-3506	15	6	)	)	PUNCT
inlawrev-3506	15	7	.	.	PUNCT
inlawrev-3506	16	1	3	3	X
inlawrev-3506	16	2	.	.	X
inlawrev-3506	16	3	see	see	VERB
inlawrev-3506	16	4	,	,	PUNCT
inlawrev-3506	16	5	e.g	e.g	PROPN
inlawrev-3506	16	6	..	..	PUNCT
inlawrev-3506	16	7	heather	heather	PROPN
inlawrev-3506	16	8	b.	b.	PROPN
inlawrev-3506	16	9	conoboy	conoboy	PROPN
inlawrev-3506	16	10	,	,	PUNCT
inlawrev-3506	16	11	a	a	DET
inlawrev-3506	16	12	wrong	wrong	ADJ
inlawrev-3506	16	13	step	step	NOUN
inlawrev-3506	16	14	in	in	ADP
inlawrev-3506	16	15	the	the	DET
inlawrev-3506	16	16	right	right	ADJ
inlawrev-3506	16	17	direction	direction	NOUN
inlawrev-3506	16	18	:	:	PUNCT
inlawrev-3506	16	19	the	the	DET
inlawrev-3506	16	20	national	national	ADJ
inlawrev-3506	16	21	taxpayer	taxpayer	PROPN
inlawrev-3506	16	22	advocate	advocate	NOUN
inlawrev-3506	16	23	and	and	CCONJ
inlawrev-3506	16	24	the	the	DET
inlawrev-3506	16	25	1998	1998	NUM
inlawrev-3506	16	26	irs	irs	PROPN
inlawrev-3506	16	27	restructuring	restructuring	NOUN
inlawrev-3506	16	28	and	and	CCONJ
inlawrev-3506	16	29	reform	reform	NOUN
inlawrev-3506	16	30	act	act	PROPN
inlawrev-3506	16	31	,	,	PUNCT
inlawrev-3506	16	32	41	41	NUM
inlawrev-3506	16	33	wm	wm	PROPN
inlawrev-3506	16	34	.	.	PROPN
inlawrev-3506	16	35	&	&	CCONJ
inlawrev-3506	16	36	mary	mary	PROPN
inlawrev-3506	16	37	l.	l.	PROPN
inlawrev-3506	16	38	rev	rev	PROPN
inlawrev-3506	16	39	.	.	PROPN
inlawrev-3506	16	40	1401	1401	NUM
inlawrev-3506	16	41	(	(	PUNCT
inlawrev-3506	16	42	2000	2000	NUM
inlawrev-3506	16	43	)	)	PUNCT
inlawrev-3506	16	44	;	;	PUNCT
inlawrev-3506	16	45	henning	henning	NOUN
inlawrev-3506	16	46	,	,	PUNCT
inlawrev-3506	16	47	supra	supra	PROPN
inlawrev-3506	16	48	note	note	PROPN
inlawrev-3506	16	49	1	1	NUM
inlawrev-3506	16	50	,	,	PUNCT
inlawrev-3506	16	51	at	at	ADP
inlawrev-3506	16	52	405	405	NUM
inlawrev-3506	16	53	;	;	PUNCT
inlawrev-3506	16	54	steve	steve	PROPN
inlawrev-3506	16	55	r.	r.	PROPN
inlawrev-3506	16	56	johnson	johnson	PROPN
inlawrev-3506	16	57	,	,	PUNCT
inlawrev-3506	16	58	the	the	DET
inlawrev-3506	16	59	dangers	danger	NOUN
inlawrev-3506	16	60	of	of	ADP
inlawrev-3506	16	61	symbolic	symbolic	ADJ
inlawrev-3506	16	62	legislation	legislation	NOUN
inlawrev-3506	16	63	:	:	PUNCT
inlawrev-3506	16	64	perceptions	perception	NOUN
inlawrev-3506	16	65	and	and	CCONJ
inlawrev-3506	16	66	realities	reality	NOUN
inlawrev-3506	16	67	ofthe	ofthe	VERB
inlawrev-3506	16	68	new	new	ADJ
inlawrev-3506	16	69	burden	burden	NOUN
inlawrev-3506	16	70	-	-	PUNCT
inlawrev-3506	16	71	of	of	ADP
inlawrev-3506	16	72	-	-	PUNCT
inlawrev-3506	16	73	proofrules	proofrule	NOUN
inlawrev-3506	16	74	,	,	PUNCT
inlawrev-3506	16	75	84	84	NUM
inlawrev-3506	16	76	lowa	lowa	PROPN
inlawrev-3506	16	77	l.	l.	PROPN
inlawrev-3506	16	78	rev	rev	PROPN
inlawrev-3506	16	79	.	.	PROPN
inlawrev-3506	17	1	413	413	NUM
inlawrev-3506	17	2	(	(	PUNCT
inlawrev-3506	17	3	1	1	NUM
inlawrev-3506	17	4	999	999	NUM
inlawrev-3506	17	5	)	)	PUNCT
inlawrev-3506	17	6	;	;	PUNCT
inlawrev-3506	17	7	eric	eric	PROPN
inlawrev-3506	17	8	a.	a.	PROPN
inlawrev-3506	17	9	posner	posner	PROPN
inlawrev-3506	17	10	,	,	PUNCT
inlawrev-3506	17	11	law	law	NOUN
inlawrev-3506	17	12	andsocial	andsocial	NOUN
inlawrev-3506	17	13	norms	norm	VERB
inlawrev-3506	17	14	:	:	PUNCT
inlawrev-3506	17	15	the	the	DET
inlawrev-3506	17	16	case	case	NOUN
inlawrev-3506	17	17	oftax	oftax	NOUN
inlawrev-3506	17	18	compliance	compliance	NOUN
inlawrev-3506	17	19	,	,	PUNCT
inlawrev-3506	17	20	86	86	NUM
inlawrev-3506	17	21	va	va	NOUN
inlawrev-3506	17	22	.	.	PUNCT
inlawrev-3506	18	1	l.	l.	PROPN
inlawrev-3506	18	2	rev	rev	PROPN
inlawrev-3506	18	3	.	.	PROPN
inlawrev-3506	18	4	1	1	NUM
inlawrev-3506	18	5	78	78	NUM
inlawrev-3506	18	6	1	1	NUM
inlawrev-3506	18	7	(	(	PUNCT
inlawrev-3506	18	8	2000	2000	NUM
inlawrev-3506	18	9	)	)	PUNCT
inlawrev-3506	18	10	;	;	PUNCT
inlawrev-3506	18	11	amy	amy	PROPN
inlawrev-3506	18	12	s.	s.	PROPN
inlawrev-3506	18	13	wei	wei	PROPN
inlawrev-3506	18	14	,	,	PUNCT
inlawrev-3506	18	15	can	can	AUX
inlawrev-3506	18	16	mediation	mediation	NOUN
inlawrev-3506	18	17	be	be	AUX
inlawrev-3506	18	18	the	the	DET
inlawrev-3506	18	19	answer	answer	NOUN
inlawrev-3506	18	20	to	to	ADP
inlawrev-3506	18	21	taxpayers	taxpayer	NOUN
inlawrev-3506	18	22	'	'	PART
inlawrev-3506	18	23	woes	woe	NOUN
inlawrev-3506	18	24	?	?	PUNCT
inlawrev-3506	18	25	:	:	PUNCT
inlawrev-3506	18	26	an	an	DET
inlawrev-3506	18	27	examination	examination	NOUN
inlawrev-3506	18	28	ofthe	ofthe	PRON
inlawrev-3506	18	29	internal	internal	ADJ
inlawrev-3506	18	30	revenue	revenue	NOUN
inlawrev-3506	18	31	service	service	NOUN
inlawrev-3506	18	32	's	's	PART
inlawrev-3506	18	33	mediation	mediation	NOUN
inlawrev-3506	18	34	program	program	NOUN
inlawrev-3506	18	35	,	,	PUNCT
inlawrev-3506	18	36	15	15	NUM
inlawrev-3506	18	37	ohio	ohio	PROPN
inlawrev-3506	18	38	st	st	PROPN
inlawrev-3506	18	39	.	.	PROPN
inlawrev-3506	18	40	j.	j.	PROPN
inlawrev-3506	18	41	on	on	ADP
inlawrev-3506	18	42	disp	disp	PROPN
inlawrev-3506	18	43	.	.	PUNCT
inlawrev-3506	19	1	resol	resol	PROPN
inlawrev-3506	19	2	.	.	PUNCT
inlawrev-3506	20	1	549	549	NUM
inlawrev-3506	20	2	(	(	PUNCT
inlawrev-3506	20	3	2000	2000	NUM
inlawrev-3506	20	4	)	)	PUNCT
inlawrev-3506	20	5	.	.	PUNCT
inlawrev-3506	21	1	4	4	X
inlawrev-3506	21	2	.	.	X
inlawrev-3506	21	3	see	see	VERB
inlawrev-3506	21	4	posner	posner	NOUN
inlawrev-3506	21	5	,	,	PUNCT
inlawrev-3506	21	6	supra	supra	PROPN
inlawrev-3506	21	7	note	note	NOUN
inlawrev-3506	21	8	3	3	NUM
inlawrev-3506	21	9	,	,	PUNCT
inlawrev-3506	21	10	at	at	ADP
inlawrev-3506	21	11	1812	1812	NUM
inlawrev-3506	21	12	.	.	PUNCT
inlawrev-3506	22	1	5	5	NUM
inlawrev-3506	22	2	.	.	PUNCT
inlawrev-3506	23	1	marcus	marcus	PROPN
inlawrev-3506	23	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	23	3	,	,	PUNCT
inlawrev-3506	23	4	a	a	DET
inlawrev-3506	23	5	critique	critique	NOUN
inlawrev-3506	23	6	ofthe	ofthe	PRON
inlawrev-3506	23	7	internal	internal	ADJ
inlawrev-3506	23	8	revenue	revenue	NOUN
inlawrev-3506	23	9	service	service	NOUN
inlawrev-3506	23	10	's	's	PART
inlawrev-3506	23	11	refusal	refusal	NOUN
inlawrev-3506	23	12	to	to	PART
inlawrev-3506	23	13	disclose	disclose	VERB
inlawrev-3506	23	14	how	how	SCONJ
inlawrev-3506	23	15	it	it	PRON
inlawrev-3506	23	16	"	"	PUNCT
inlawrev-3506	23	17	determined	determine	VERB
inlawrev-3506	23	18	"	"	PUNCT
inlawrev-3506	23	19	a	a	DET
inlawrev-3506	23	20	tax	tax	NOUN
inlawrev-3506	23	21	deficiency	deficiency	NOUN
inlawrev-3506	23	22	,	,	PUNCT
inlawrev-3506	23	23	and	and	CCONJ
inlawrev-3506	23	24	ofthe	ofthe	ADJ
inlawrev-3506	23	25	tax	tax	NOUN
inlawrev-3506	23	26	court	court	NOUN
inlawrev-3506	23	27	's	's	PART
inlawrev-3506	23	28	acquiescence	acquiescence	NOUN
inlawrev-3506	23	29	with	with	ADP
inlawrev-3506	23	30	this	this	DET
inlawrev-3506	23	31	view	view	NOUN
inlawrev-3506	23	32	,	,	PUNCT
inlawrev-3506	23	33	33	33	NUM
inlawrev-3506	23	34	ind	ind	NOUN
inlawrev-3506	23	35	.	.	PUNCT
inlawrev-3506	24	1	l.	l.	PROPN
inlawrev-3506	24	2	rev	rev	PROPN
inlawrev-3506	24	3	.	.	PROPN
inlawrev-3506	24	4	517(2000	517(2000	NUM
inlawrev-3506	24	5	)	)	PUNCT
inlawrev-3506	24	6	.	.	PUNCT
inlawrev-3506	25	1	144	144	NUM
inlawrev-3506	25	2	indiana	indiana	PROPN
inlawrev-3506	25	3	law	law	PROPN
inlawrev-3506	25	4	review	review	NOUN
inlawrev-3506	25	5	[	[	X
inlawrev-3506	25	6	vol	vol	NOUN
inlawrev-3506	25	7	.	.	PUNCT
inlawrev-3506	25	8	35	35	NUM
inlawrev-3506	25	9	:	:	PUNCT
inlawrev-3506	25	10	143	143	NUM
inlawrev-3506	25	11	determination	determination	NOUN
inlawrev-3506	25	12	of	of	ADP
inlawrev-3506	25	13	the	the	DET
inlawrev-3506	25	14	taxpayer	taxpayer	NOUN
inlawrev-3506	25	15	's	's	PART
inlawrev-3506	25	16	deficiency	deficiency	NOUN
inlawrev-3506	25	17	.	.	PUNCT
inlawrev-3506	26	1	"^	"^	PART
inlawrev-3506	26	2	professor	professor	NOUN
inlawrev-3506	26	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	26	4	's	's	PART
inlawrev-3506	26	5	article	article	NOUN
inlawrev-3506	26	6	provides	provide	VERB
inlawrev-3506	26	7	a	a	DET
inlawrev-3506	26	8	helpful	helpful	ADJ
inlawrev-3506	26	9	overview	overview	NOUN
inlawrev-3506	26	10	of	of	ADP
inlawrev-3506	26	11	tax	tax	NOUN
inlawrev-3506	26	12	cases	case	NOUN
inlawrev-3506	26	13	involving	involve	VERB
inlawrev-3506	26	14	civil	civil	ADJ
inlawrev-3506	26	15	fraud	fraud	NOUN
inlawrev-3506	26	16	,	,	PUNCT
inlawrev-3506	26	17	and	and	CCONJ
inlawrev-3506	26	18	discusses	discuss	VERB
inlawrev-3506	26	19	a	a	DET
inlawrev-3506	26	20	wide	wide	ADJ
inlawrev-3506	26	21	array	array	NOUN
inlawrev-3506	26	22	of	of	ADP
inlawrev-3506	26	23	procedural	procedural	ADJ
inlawrev-3506	26	24	issues	issue	NOUN
inlawrev-3506	26	25	that	that	PRON
inlawrev-3506	26	26	arise	arise	VERB
inlawrev-3506	26	27	in	in	ADP
inlawrev-3506	26	28	many	many	ADJ
inlawrev-3506	26	29	of	of	ADP
inlawrev-3506	26	30	those	those	DET
inlawrev-3506	26	31	cases	case	NOUN
inlawrev-3506	26	32	.	.	PUNCT
inlawrev-3506	27	1	there	there	PRON
inlawrev-3506	27	2	is	be	VERB
inlawrev-3506	27	3	all	all	ADV
inlawrev-3506	27	4	too	too	ADV
inlawrev-3506	27	5	little	little	ADJ
inlawrev-3506	27	6	scholarship	scholarship	NOUN
inlawrev-3506	27	7	on	on	ADP
inlawrev-3506	27	8	tax	tax	NOUN
inlawrev-3506	27	9	procedure/	procedure/	NUM
inlawrev-3506	27	10	so	so	SCONJ
inlawrev-3506	27	11	it	it	PRON
inlawrev-3506	27	12	is	be	AUX
inlawrev-3506	27	13	particularly	particularly	ADV
inlawrev-3506	27	14	rewarding	rewarding	ADJ
inlawrev-3506	27	15	to	to	PART
inlawrev-3506	27	16	discover	discover	VERB
inlawrev-3506	27	17	an	an	DET
inlawrev-3506	27	18	additional	additional	ADJ
inlawrev-3506	27	19	contribution	contribution	NOUN
inlawrev-3506	27	20	.	.	PUNCT
inlawrev-3506	28	1	although	although	SCONJ
inlawrev-3506	28	2	i	i	PRON
inlawrev-3506	28	3	agree	agree	VERB
inlawrev-3506	28	4	with	with	ADP
inlawrev-3506	28	5	professor	professor	NOUN
inlawrev-3506	28	6	schoenfeld	schoenfeld	PROPN
inlawrev-3506	28	7	's	's	PART
inlawrev-3506	28	8	concern	concern	NOUN
inlawrev-3506	28	9	that	that	SCONJ
inlawrev-3506	28	10	there	there	PRON
inlawrev-3506	28	11	should	should	AUX
inlawrev-3506	28	12	be	be	AUX
inlawrev-3506	28	13	appropriate	appropriate	ADJ
inlawrev-3506	28	14	controls	control	NOUN
inlawrev-3506	28	15	on	on	ADP
inlawrev-3506	28	16	the	the	DET
inlawrev-3506	28	17	power	power	NOUN
inlawrev-3506	28	18	ofthe	ofthe	NOUN
inlawrev-3506	28	19	irs	irs	PROPN
inlawrev-3506	28	20	,	,	PUNCT
inlawrev-3506	28	21	*	*	PUNCT
inlawrev-3506	29	1	i	i	PRON
inlawrev-3506	29	2	disagree	disagree	VERB
inlawrev-3506	29	3	both	both	PRON
inlawrev-3506	29	4	with	with	ADP
inlawrev-3506	29	5	his	his	PRON
inlawrev-3506	29	6	suggestions	suggestion	NOUN
inlawrev-3506	29	7	for	for	ADP
inlawrev-3506	29	8	change	change	NOUN
inlawrev-3506	29	9	and	and	CCONJ
inlawrev-3506	29	10	with	with	ADP
inlawrev-3506	29	11	some	some	PRON
inlawrev-3506	29	12	of	of	ADP
inlawrev-3506	29	13	the	the	DET
inlawrev-3506	29	14	premises	premise	NOUN
inlawrev-3506	29	15	underlying	underlie	VERB
inlawrev-3506	29	16	those	those	DET
inlawrev-3506	29	17	suggestions	suggestion	NOUN
inlawrev-3506	29	18	.	.	PUNCT
inlawrev-3506	30	1	professor	professor	NOUN
inlawrev-3506	30	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	30	3	's	's	PART
inlawrev-3506	30	4	argument	argument	NOUN
inlawrev-3506	30	5	,	,	PUNCT
inlawrev-3506	30	6	briefly	briefly	ADV
inlawrev-3506	30	7	stated	state	VERB
inlawrev-3506	30	8	,	,	PUNCT
inlawrev-3506	30	9	is	be	AUX
inlawrev-3506	30	10	that	that	SCONJ
inlawrev-3506	30	11	a	a	DET
inlawrev-3506	30	12	combination	combination	NOUN
inlawrev-3506	30	13	of	of	ADP
inlawrev-3506	30	14	factors	factor	NOUN
inlawrev-3506	30	15	conspire	conspire	VERB
inlawrev-3506	30	16	to	to	PART
inlawrev-3506	30	17	hinder	hinder	VERB
inlawrev-3506	30	18	taxpayers	taxpayer	NOUN
inlawrev-3506	30	19	'	'	PART
inlawrev-3506	30	20	defense	defense	NOUN
inlawrev-3506	30	21	ofcivil	ofcivil	ADJ
inlawrev-3506	30	22	tax	tax	NOUN
inlawrev-3506	30	23	cases	case	NOUN
inlawrev-3506	30	24	,	,	PUNCT
inlawrev-3506	30	25	particularly	particularly	ADV
inlawrev-3506	30	26	cases	case	NOUN
inlawrev-3506	30	27	involving	involve	VERB
inlawrev-3506	30	28	allegations	allegation	NOUN
inlawrev-3506	30	29	offraud.^	offraud.^	NOUN
inlawrev-3506	30	30	the	the	DET
inlawrev-3506	30	31	factors	factor	NOUN
inlawrev-3506	30	32	he	he	PRON
inlawrev-3506	30	33	points	point	VERB
inlawrev-3506	30	34	to	to	PART
inlawrev-3506	30	35	span	span	VERB
inlawrev-3506	30	36	a	a	DET
inlawrev-3506	30	37	variety	variety	NOUN
inlawrev-3506	30	38	ofaspects	ofaspect	VERB
inlawrev-3506	30	39	oftax	oftax	ADJ
inlawrev-3506	30	40	procedure	procedure	NOUN
inlawrev-3506	30	41	.	.	PUNCT
inlawrev-3506	31	1	first	first	ADV
inlawrev-3506	31	2	,	,	PUNCT
inlawrev-3506	31	3	a	a	DET
inlawrev-3506	31	4	"	"	PUNCT
inlawrev-3506	31	5	presumption	presumption	NOUN
inlawrev-3506	31	6	ofcorrectness	ofcorrectness	NOUN
inlawrev-3506	31	7	"	"	PUNCT
inlawrev-3506	31	8	'	'	PUNCT
inlawrev-3506	31	9	°	°	PRON
inlawrev-3506	31	10	attaches	attach	VERB
inlawrev-3506	31	11	to	to	ADP
inlawrev-3506	31	12	the	the	DET
inlawrev-3506	31	13	statutory	statutory	ADJ
inlawrev-3506	31	14	notice	notice	NOUN
inlawrev-3506	31	15	of	of	ADP
inlawrev-3506	31	16	deficiency	deficiency	NOUN
inlawrev-3506	31	17	,	,	PUNCT
inlawrev-3506	31	18	•	•	NOUN
inlawrev-3506	31	19	'	'	PUNCT
inlawrev-3506	31	20	the	the	DET
inlawrev-3506	31	21	letter	letter	NOUN
inlawrev-3506	31	22	from	from	ADP
inlawrev-3506	31	23	the	the	DET
inlawrev-3506	31	24	irs	irs	PROPN
inlawrev-3506	31	25	that	that	PRON
inlawrev-3506	31	26	legally	legally	ADV
inlawrev-3506	31	27	asserts	assert	VERB
inlawrev-3506	31	28	an	an	DET
inlawrev-3506	31	29	underpayment	underpayment	NOUN
inlawrev-3506	31	30	in	in	ADP
inlawrev-3506	31	31	tax	tax	NOUN
inlawrev-3506	31	32	and	and	CCONJ
inlawrev-3506	31	33	is	be	AUX
inlawrev-3506	31	34	required	require	VERB
inlawrev-3506	31	35	for	for	SCONJ
inlawrev-3506	31	36	the	the	DET
inlawrev-3506	31	37	united	united	PROPN
inlawrev-3506	31	38	states	states	PROPN
inlawrev-3506	31	39	tax	tax	NOUN
inlawrev-3506	31	40	court	court	NOUN
inlawrev-3506	31	41	(	(	PUNCT
inlawrev-3506	31	42	"	"	PUNCT
inlawrev-3506	31	43	tax	tax	NOUN
inlawrev-3506	31	44	court	court	NOUN
inlawrev-3506	31	45	"	"	PUNCT
inlawrev-3506	31	46	)	)	PUNCT
inlawrev-3506	31	47	to	to	PART
inlawrev-3506	31	48	take	take	VERB
inlawrev-3506	31	49	jurisdiction	jurisdiction	NOUN
inlawrev-3506	31	50	over	over	ADP
inlawrev-3506	31	51	a	a	DET
inlawrev-3506	31	52	resulting	result	VERB
inlawrev-3506	31	53	lawsuit	lawsuit	NOUN
inlawrev-3506	31	54	.	.	PUNCT
inlawrev-3506	32	1	'^	'^	NOUN
inlawrev-3506	32	2	second	second	ADJ
inlawrev-3506	32	3	,	,	PUNCT
inlawrev-3506	32	4	notices	notice	NOUN
inlawrev-3506	32	5	of	of	ADP
inlawrev-3506	32	6	deficiency	deficiency	NOUN
inlawrev-3506	32	7	do	do	AUX
inlawrev-3506	32	8	not	not	PART
inlawrev-3506	32	9	always	always	ADV
inlawrev-3506	32	10	adequately	adequately	ADV
inlawrev-3506	32	11	explain	explain	VERB
inlawrev-3506	32	12	the	the	DET
inlawrev-3506	32	13	reasons	reason	NOUN
inlawrev-3506	32	14	for	for	ADP
inlawrev-3506	32	15	the	the	DET
inlawrev-3506	32	16	asserted	assert	VERB
inlawrev-3506	32	17	deficiency	deficiency	NOUN
inlawrev-3506	32	18	.	.	PUNCT
inlawrev-3506	33	1	'^	'^	NOUN
inlawrev-3506	33	2	third	third	ADJ
inlawrev-3506	33	3	,	,	PUNCT
inlawrev-3506	33	4	the	the	DET
inlawrev-3506	33	5	tax	tax	NOUN
inlawrev-3506	33	6	court	court	NOUN
inlawrev-3506	33	7	generally	generally	ADV
inlawrev-3506	33	8	will	will	AUX
inlawrev-3506	33	9	not	not	PART
inlawrev-3506	33	10	"	"	PUNCT
inlawrev-3506	33	11	look	look	VERB
inlawrev-3506	33	12	behind	behind	ADP
inlawrev-3506	33	13	"	"	PUNCT
inlawrev-3506	33	14	'	'	PUNCT
inlawrev-3506	33	15	"	"	PUNCT
inlawrev-3506	33	16	*	*	PUNCT
inlawrev-3506	33	17	a	a	DET
inlawrev-3506	33	18	notice	notice	NOUN
inlawrev-3506	33	19	of	of	ADP
inlawrev-3506	33	20	deficiency	deficiency	NOUN
inlawrev-3506	33	21	to	to	PART
inlawrev-3506	33	22	see	see	VERB
inlawrev-3506	33	23	what	what	PRON
inlawrev-3506	33	24	underlies	underlie	VERB
inlawrev-3506	33	25	it	it	PRON
inlawrev-3506	33	26	.	.	PUNCT
inlawrev-3506	34	1	'^	'^	AUX
inlawrev-3506	34	2	fourth	fourth	ADV
inlawrev-3506	34	3	,	,	PUNCT
inlawrev-3506	34	4	techniques	technique	NOUN
inlawrev-3506	34	5	allowed	allow	VERB
inlawrev-3506	34	6	by	by	ADP
inlawrev-3506	34	7	the	the	DET
inlawrev-3506	34	8	tax	tax	NOUN
inlawrev-3506	34	9	court	court	NOUN
inlawrev-3506	34	10	to	to	PART
inlawrev-3506	34	11	reconstruct	reconstruct	VERB
inlawrev-3506	34	12	unreported	unreported	ADJ
inlawrev-3506	34	13	illegal	illegal	ADJ
inlawrev-3506	34	14	income	income	NOUN
inlawrev-3506	34	15	may	may	AUX
inlawrev-3506	34	16	"	"	PUNCT
inlawrev-3506	34	17	yield	yield	VERB
inlawrev-3506	34	18	harsh	harsh	ADJ
inlawrev-3506	34	19	results,"'^	results,"'^	NOUN
inlawrev-3506	34	20	particularly	particularly	ADV
inlawrev-3506	34	21	with	with	ADP
inlawrev-3506	34	22	respect	respect	NOUN
inlawrev-3506	34	23	to	to	ADP
inlawrev-3506	34	24	co	co	NOUN
inlawrev-3506	34	25	-	-	NOUN
inlawrev-3506	34	26	conspirators	conspirator	NOUN
inlawrev-3506	34	27	only	only	ADV
inlawrev-3506	34	28	marginally	marginally	ADV
inlawrev-3506	34	29	involved	involve	VERB
inlawrev-3506	34	30	in	in	ADP
inlawrev-3506	34	31	a	a	DET
inlawrev-3506	34	32	criminal	criminal	ADJ
inlawrev-3506	34	33	conspiracy	conspiracy	NOUN
inlawrev-3506	34	34	.	.	PUNCT
inlawrev-3506	35	1	'^	'^	NOUN
inlawrev-3506	35	2	fifth	fifth	ADJ
inlawrev-3506	35	3	,	,	PUNCT
inlawrev-3506	35	4	the	the	DET
inlawrev-3506	35	5	irs	irs	PROPN
inlawrev-3506	35	6	may	may	AUX
inlawrev-3506	35	7	assert	assert	VERB
inlawrev-3506	35	8	"	"	PUNCT
inlawrev-3506	35	9	that	that	SCONJ
inlawrev-3506	35	10	all	all	PRON
inlawrev-3506	35	11	of	of	ADP
inlawrev-3506	35	12	its	its	PRON
inlawrev-3506	35	13	documents	document	NOUN
inlawrev-3506	35	14	are	be	AUX
inlawrev-3506	35	15	privileged	privileged	ADJ
inlawrev-3506	35	16	,	,	PUNCT
inlawrev-3506	35	17	"	"	PUNCT
inlawrev-3506	35	18	'	'	PUNCT
inlawrev-3506	35	19	*	*	PUNCT
inlawrev-3506	35	20	and	and	CCONJ
inlawrev-3506	35	21	therefore	therefore	ADV
inlawrev-3506	35	22	not	not	PART
inlawrev-3506	35	23	available	available	ADJ
inlawrev-3506	35	24	in	in	ADP
inlawrev-3506	35	25	discovery	discovery	NOUN
inlawrev-3506	35	26	.	.	PUNCT
inlawrev-3506	36	1	'^	'^	PROPN
inlawrev-3506	36	2	sixth	sixth	ADJ
inlawrev-3506	36	3	,	,	PUNCT
inlawrev-3506	36	4	the	the	DET
inlawrev-3506	36	5	tax	tax	NOUN
inlawrev-3506	36	6	court	court	NOUN
inlawrev-3506	36	7	position	position	NOUN
inlawrev-3506	36	8	that	that	PRON
inlawrev-3506	36	9	irs	irs	PROPN
inlawrev-3506	36	10	errors	error	NOUN
inlawrev-3506	36	11	will	will	AUX
inlawrev-3506	36	12	be	be	AUX
inlawrev-3506	36	13	remedied	remedie	VERB
inlawrev-3506	36	14	at	at	ADP
inlawrev-3506	36	15	trial	trial	NOUN
inlawrev-3506	36	16	ignores	ignore	VERB
inlawrev-3506	36	17	the	the	DET
inlawrev-3506	36	18	substantive	substantive	ADJ
inlawrev-3506	36	19	importance	importance	NOUN
inlawrev-3506	36	20	of	of	ADP
inlawrev-3506	36	21	the	the	DET
inlawrev-3506	36	22	notice	notice	NOUN
inlawrev-3506	36	23	of	of	ADP
inlawrev-3506	36	24	deficiency.^	deficiency.^	NOUN
inlawrev-3506	36	25	°	°	PROPN
inlawrev-3506	36	26	finally	finally	ADV
inlawrev-3506	36	27	,	,	PUNCT
inlawrev-3506	36	28	collateral	collateral	ADJ
inlawrev-3506	36	29	estoppel	estoppel	NOUN
inlawrev-3506	36	30	generally	generally	ADV
inlawrev-3506	36	31	precludes	preclude	VERB
inlawrev-3506	36	32	a	a	DET
inlawrev-3506	36	33	taxpayer	taxpayer	NOUN
inlawrev-3506	36	34	criminally	criminally	ADV
inlawrev-3506	36	35	convicted	convict	VERB
inlawrev-3506	36	36	from	from	ADP
inlawrev-3506	36	37	denying	deny	VERB
inlawrev-3506	36	38	facts	fact	NOUN
inlawrev-3506	36	39	found	find	VERB
inlawrev-3506	36	40	in	in	ADP
inlawrev-3506	36	41	the	the	DET
inlawrev-3506	36	42	criminal	criminal	ADJ
inlawrev-3506	36	43	trial	trial	NOUN
inlawrev-3506	36	44	but	but	CCONJ
inlawrev-3506	36	45	does	do	AUX
inlawrev-3506	36	46	not	not	PART
inlawrev-3506	36	47	preclude	preclude	VERB
inlawrev-3506	36	48	a	a	DET
inlawrev-3506	36	49	civil	civil	ADJ
inlawrev-3506	36	50	tax	tax	NOUN
inlawrev-3506	36	51	trial	trial	NOUN
inlawrev-3506	36	52	of	of	ADP
inlawrev-3506	36	53	a	a	DET
inlawrev-3506	36	54	taxpayer	taxpayer	NOUN
inlawrev-3506	36	55	who	who	PRON
inlawrev-3506	36	56	was	be	AUX
inlawrev-3506	36	57	acquitted	acquit	VERB
inlawrev-3506	36	58	criminally.^	criminally.^	NOUN
inlawrev-3506	36	59	'	'	PUNCT
inlawrev-3506	36	60	in	in	ADP
inlawrev-3506	36	61	making	make	VERB
inlawrev-3506	36	62	these	these	DET
inlawrev-3506	36	63	points	point	NOUN
inlawrev-3506	36	64	,	,	PUNCT
inlawrev-3506	36	65	the	the	DET
inlawrev-3506	36	66	article	article	NOUN
inlawrev-3506	36	67	also	also	ADV
inlawrev-3506	36	68	discusses	discuss	VERB
inlawrev-3506	36	69	related	related	ADJ
inlawrev-3506	36	70	issues	issue	NOUN
inlawrev-3506	36	71	such	such	ADJ
inlawrev-3506	36	72	as	as	ADP
inlawrev-3506	36	73	the	the	DET
inlawrev-3506	36	74	procedures	procedure	NOUN
inlawrev-3506	36	75	for	for	ADP
inlawrev-3506	36	76	declaring	declare	VERB
inlawrev-3506	36	77	notices	notice	NOUN
inlawrev-3506	36	78	of	of	ADP
inlawrev-3506	36	79	deficiency	deficiency	NOUN
inlawrev-3506	36	80	involving	involve	VERB
inlawrev-3506	36	81	6	6	NUM
inlawrev-3506	36	82	.	.	PUNCT
inlawrev-3506	37	1	i	i	PRON
inlawrev-3506	37	2	d.	d.	PROPN
inlawrev-3506	37	3	at	at	ADP
inlawrev-3506	37	4	569	569	NUM
inlawrev-3506	37	5	.	.	PUNCT
inlawrev-3506	38	1	7	7	X
inlawrev-3506	38	2	.	.	X
inlawrev-3506	38	3	steve	steve	PROPN
inlawrev-3506	38	4	johnson	johnson	PROPN
inlawrev-3506	38	5	,	,	PUNCT
inlawrev-3506	38	6	a	a	DET
inlawrev-3506	38	7	residual	residual	ADJ
inlawrev-3506	38	8	damages	damage	NOUN
inlawrev-3506	38	9	right	right	ADJ
inlawrev-3506	38	10	against	against	ADP
inlawrev-3506	38	11	the	the	DET
inlawrev-3506	38	12	irs	irs	PROPN
inlawrev-3506	38	13	:	:	PUNCT
inlawrev-3506	38	14	a	a	DET
inlawrev-3506	38	15	cure	cure	NOUN
inlawrev-3506	38	16	worse	bad	ADJ
inlawrev-3506	38	17	than	than	ADP
inlawrev-3506	38	18	the	the	DET
inlawrev-3506	38	19	disease	disease	NOUN
inlawrev-3506	38	20	,	,	PUNCT
inlawrev-3506	38	21	88	88	NUM
inlawrev-3506	38	22	tax	tax	NOUN
inlawrev-3506	38	23	notes	note	NOUN
inlawrev-3506	38	24	395	395	NUM
inlawrev-3506	38	25	,	,	PUNCT
inlawrev-3506	38	26	395	395	NUM
inlawrev-3506	38	27	(	(	PUNCT
inlawrev-3506	38	28	2000	2000	NUM
inlawrev-3506	38	29	)	)	PUNCT
inlawrev-3506	38	30	.	.	PUNCT
inlawrev-3506	39	1	8	8	X
inlawrev-3506	39	2	.	.	X
inlawrev-3506	40	1	see	see	VERB
inlawrev-3506	40	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	40	3	,	,	PUNCT
inlawrev-3506	40	4	supra	supra	PROPN
inlawrev-3506	40	5	note	note	PROPN
inlawrev-3506	40	6	5	5	NUM
inlawrev-3506	40	7	,	,	PUNCT
inlawrev-3506	40	8	at	at	ADP
inlawrev-3506	40	9	568	568	NUM
inlawrev-3506	40	10	.	.	PUNCT
inlawrev-3506	41	1	9	9	NUM
inlawrev-3506	41	2	.	.	X
inlawrev-3506	42	1	i	i	PROPN
inlawrev-3506	42	2	d	d	PROPN
inlawrev-3506	42	3	3a5\7	3a5\7	PROPN
inlawrev-3506	42	4	.	.	PUNCT
inlawrev-3506	43	1	10	10	NUM
inlawrev-3506	43	2	.	.	PUNCT
inlawrev-3506	44	1	i	i	PRON
inlawrev-3506	44	2	d	d	PROPN
inlawrev-3506	44	3	11	11	NUM
inlawrev-3506	44	4	.	.	PUNCT
inlawrev-3506	45	1	i	i	PRON
inlawrev-3506	45	2	d	d	PROPN
inlawrev-3506	45	3	12	12	NUM
inlawrev-3506	45	4	.	.	PUNCT
inlawrev-3506	46	1	see	see	VERB
inlawrev-3506	46	2	i.r.c	i.r.c	NOUN
inlawrev-3506	46	3	.	.	PUNCT
inlawrev-3506	47	1	§	§	PROPN
inlawrev-3506	47	2	§	§	PROPN
inlawrev-3506	47	3	6212(a	6212(a	NOUN
inlawrev-3506	47	4	)	)	PUNCT
inlawrev-3506	47	5	,	,	PUNCT
inlawrev-3506	48	1	6213(a	6213(a	NUM
inlawrev-3506	48	2	)	)	PUNCT
inlawrev-3506	48	3	(	(	PUNCT
inlawrev-3506	48	4	supp	supp	PROPN
inlawrev-3506	48	5	.	.	PUNCT
inlawrev-3506	48	6	1999	1999	NUM
inlawrev-3506	48	7	)	)	PUNCT
inlawrev-3506	48	8	.	.	PUNCT
inlawrev-3506	49	1	13	13	NUM
inlawrev-3506	49	2	.	.	X
inlawrev-3506	49	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	49	4	,	,	PUNCT
inlawrev-3506	49	5	supra	supra	PROPN
inlawrev-3506	49	6	note	note	NOUN
inlawrev-3506	49	7	5	5	NUM
inlawrev-3506	49	8	,	,	PUNCT
inlawrev-3506	49	9	at	at	ADP
inlawrev-3506	49	10	517	517	NUM
inlawrev-3506	49	11	.	.	PUNCT
inlawrev-3506	49	12	14	14	NUM
inlawrev-3506	49	13	.	.	PUNCT
inlawrev-3506	50	1	i	i	PRON
inlawrev-3506	50	2	d	d	PROPN
inlawrev-3506	50	3	at	at	ADP
inlawrev-3506	50	4	524	524	NUM
inlawrev-3506	50	5	.	.	PUNCT
inlawrev-3506	50	6	15	15	NUM
inlawrev-3506	50	7	.	.	PUNCT
inlawrev-3506	51	1	i	i	PRON
inlawrev-3506	51	2	d	d	PROPN
inlawrev-3506	51	3	at	at	ADP
inlawrev-3506	51	4	524	524	NUM
inlawrev-3506	51	5	-	-	SYM
inlawrev-3506	51	6	25	25	NUM
inlawrev-3506	51	7	.	.	PUNCT
inlawrev-3506	52	1	16	16	NUM
inlawrev-3506	52	2	.	.	PUNCT
inlawrev-3506	52	3	mat	mat	PROPN
inlawrev-3506	52	4	518	518	NUM
inlawrev-3506	52	5	.	.	PUNCT
inlawrev-3506	52	6	17	17	NUM
inlawrev-3506	52	7	.	.	PUNCT
inlawrev-3506	53	1	i	i	PRON
inlawrev-3506	53	2	d	d	PROPN
inlawrev-3506	53	3	18	18	NUM
inlawrev-3506	53	4	.	.	PUNCT
inlawrev-3506	54	1	i	i	PRON
inlawrev-3506	54	2	d	d	PROPN
inlawrev-3506	54	3	19	19	NUM
inlawrev-3506	54	4	.	.	PUNCT
inlawrev-3506	55	1	i	i	PRON
inlawrev-3506	55	2	d	d	PROPN
inlawrev-3506	55	3	20	20	NUM
inlawrev-3506	55	4	.	.	PUNCT
inlawrev-3506	56	1	i	i	PRON
inlawrev-3506	56	2	d	d	PROPN
inlawrev-3506	56	3	21	21	NUM
inlawrev-3506	56	4	.	.	PUNCT
inlawrev-3506	57	1	i	i	PRON
inlawrev-3506	57	2	d	d	PROPN
inlawrev-3506	57	3	at	at	ADP
inlawrev-3506	57	4	549	549	NUM
inlawrev-3506	57	5	.	.	PUNCT
inlawrev-3506	57	6	2001	2001	NUM
inlawrev-3506	57	7	]	]	PUNCT
inlawrev-3506	57	8	a	a	DET
inlawrev-3506	57	9	reply	reply	NOUN
inlawrev-3506	57	10	to	to	ADP
inlawrev-3506	57	11	professor	professor	NOUN
inlawrev-3506	57	12	schoenfeld	schoenfeld	NOUN
inlawrev-3506	57	13	145	145	NUM
inlawrev-3506	57	14	unreported	unreported	ADJ
inlawrev-3506	57	15	income	income	NOUN
inlawrev-3506	57	16	"	"	PUNCT
inlawrev-3506	57	17	arbitrary	arbitrary	ADJ
inlawrev-3506	57	18	and	and	CCONJ
inlawrev-3506	57	19	erroneous	erroneous	ADJ
inlawrev-3506	57	20	.	.	PUNCT
inlawrev-3506	58	1	"	"	PUNCT
inlawrev-3506	58	2	^^	^^	PUNCT
inlawrev-3506	58	3	tax	tax	NOUN
inlawrev-3506	58	4	controversy	controversy	NOUN
inlawrev-3506	58	5	procedure	procedure	NOUN
inlawrev-3506	58	6	,	,	PUNCT
inlawrev-3506	58	7	like	like	ADP
inlawrev-3506	58	8	civil	civil	ADJ
inlawrev-3506	58	9	litigation	litigation	NOUN
inlawrev-3506	58	10	procedure	procedure	NOUN
inlawrev-3506	58	11	generally	generally	ADV
inlawrev-3506	58	12	,	,	PUNCT
inlawrev-3506	58	13	reflects	reflect	VERB
inlawrev-3506	58	14	a	a	DET
inlawrev-3506	58	15	balancing	balancing	NOUN
inlawrev-3506	58	16	of	of	ADP
inlawrev-3506	58	17	interests	interest	NOUN
inlawrev-3506	58	18	of	of	ADP
inlawrev-3506	58	19	plaintiff	plaintiff	NOUN
inlawrev-3506	58	20	and	and	CCONJ
inlawrev-3506	58	21	defendant	defendant	NOUN
inlawrev-3506	58	22	.	.	PUNCT
inlawrev-3506	59	1	in	in	ADP
inlawrev-3506	59	2	tax	tax	NOUN
inlawrev-3506	59	3	controversies	controversy	NOUN
inlawrev-3506	59	4	,	,	PUNCT
inlawrev-3506	59	5	the	the	DET
inlawrev-3506	59	6	parties	party	NOUN
inlawrev-3506	59	7	are	be	AUX
inlawrev-3506	59	8	the	the	DET
inlawrev-3506	59	9	irs	irs	PROPN
inlawrev-3506	59	10	and	and	CCONJ
inlawrev-3506	59	11	the	the	DET
inlawrev-3506	59	12	taxpayer	taxpayer	NOUN
inlawrev-3506	59	13	.	.	PUNCT
inlawrev-3506	60	1	in	in	ADP
inlawrev-3506	60	2	general	general	ADJ
inlawrev-3506	60	3	,	,	PUNCT
inlawrev-3506	60	4	the	the	DET
inlawrev-3506	60	5	procedural	procedural	ADJ
inlawrev-3506	60	6	rules	rule	NOUN
inlawrev-3506	60	7	seek	seek	VERB
inlawrev-3506	60	8	to	to	PART
inlawrev-3506	60	9	provide	provide	VERB
inlawrev-3506	60	10	a	a	DET
inlawrev-3506	60	11	level	level	ADJ
inlawrev-3506	60	12	playing	playing	NOUN
inlawrev-3506	60	13	field	field	NOUN
inlawrev-3506	60	14	,	,	PUNCT
inlawrev-3506	60	15	place	place	VERB
inlawrev-3506	60	16	the	the	DET
inlawrev-3506	60	17	burden	burden	NOUN
inlawrev-3506	60	18	of	of	ADP
inlawrev-3506	60	19	producing	produce	VERB
inlawrev-3506	60	20	information	information	NOUN
inlawrev-3506	60	21	on	on	ADP
inlawrev-3506	60	22	the	the	DET
inlawrev-3506	60	23	party	party	NOUN
inlawrev-3506	60	24	in	in	ADP
inlawrev-3506	60	25	possession	possession	NOUN
inlawrev-3506	60	26	of	of	ADP
inlawrev-3506	60	27	that	that	DET
inlawrev-3506	60	28	information	information	NOUN
inlawrev-3506	60	29	,	,	PUNCT
inlawrev-3506	60	30	and	and	CCONJ
inlawrev-3506	60	31	encourage	encourage	VERB
inlawrev-3506	60	32	settlement	settlement	NOUN
inlawrev-3506	60	33	.	.	PUNCT
inlawrev-3506	61	1	professor	professor	PROPN
inlawrev-3506	61	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	61	3	's	's	PART
inlawrev-3506	61	4	criticism	criticism	NOUN
inlawrev-3506	61	5	ofthe	ofthe	VERB
inlawrev-3506	61	6	irs	irs	PROPN
inlawrev-3506	61	7	and	and	CCONJ
inlawrev-3506	61	8	the	the	DET
inlawrev-3506	61	9	tax	tax	NOUN
inlawrev-3506	61	10	court	court	NOUN
inlawrev-3506	61	11	should	should	AUX
inlawrev-3506	61	12	be	be	AUX
inlawrev-3506	61	13	considered	consider	VERB
inlawrev-3506	61	14	in	in	ADP
inlawrev-3506	61	15	that	that	DET
inlawrev-3506	61	16	context	context	NOUN
inlawrev-3506	61	17	.	.	PUNCT
inlawrev-3506	62	1	that	that	PRON
inlawrev-3506	62	2	is	be	AUX
inlawrev-3506	62	3	,	,	PUNCT
inlawrev-3506	62	4	to	to	ADP
inlawrev-3506	62	5	what	what	DET
inlawrev-3506	62	6	extent	extent	NOUN
inlawrev-3506	62	7	are	be	AUX
inlawrev-3506	62	8	the	the	DET
inlawrev-3506	62	9	burdens	burden	NOUN
inlawrev-3506	62	10	he	he	PRON
inlawrev-3506	62	11	discusses	discuss	VERB
inlawrev-3506	62	12	unfairly	unfairly	ADV
inlawrev-3506	62	13	targeted	target	VERB
inlawrev-3506	62	14	at	at	ADP
inlawrev-3506	62	15	taxpayers	taxpayer	NOUN
inlawrev-3506	62	16	,	,	PUNCT
inlawrev-3506	62	17	and	and	CCONJ
inlawrev-3506	62	18	to	to	ADP
inlawrev-3506	62	19	what	what	DET
inlawrev-3506	62	20	extent	extent	NOUN
inlawrev-3506	62	21	do	do	AUX
inlawrev-3506	62	22	they	they	PRON
inlawrev-3506	62	23	reflect	reflect	VERB
inlawrev-3506	62	24	only	only	ADV
inlawrev-3506	62	25	one	one	NUM
inlawrev-3506	62	26	side	side	NOUN
inlawrev-3506	62	27	of	of	ADP
inlawrev-3506	62	28	an	an	DET
inlawrev-3506	62	29	even	even	ADV
inlawrev-3506	62	30	-	-	PUNCT
inlawrev-3506	62	31	handed	handed	ADJ
inlawrev-3506	62	32	balancing	balancing	NOUN
inlawrev-3506	62	33	act	act	NOUN
inlawrev-3506	62	34	?	?	PUNCT
inlawrev-3506	63	1	professor	professor	PROPN
inlawrev-3506	63	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	63	3	's	's	PART
inlawrev-3506	63	4	concerns	concern	NOUN
inlawrev-3506	63	5	,	,	PUNCT
inlawrev-3506	63	6	listed	list	VERB
inlawrev-3506	63	7	above	above	ADV
inlawrev-3506	63	8	,	,	PUNCT
inlawrev-3506	63	9	logically	logically	ADV
inlawrev-3506	63	10	fall	fall	VERB
inlawrev-3506	63	11	into	into	ADP
inlawrev-3506	63	12	two	two	NUM
inlawrev-3506	63	13	general	general	ADJ
inlawrev-3506	63	14	categories	category	NOUN
inlawrev-3506	63	15	:	:	PUNCT
inlawrev-3506	63	16	taxpayer	taxpayer	NOUN
inlawrev-3506	63	17	access	access	NOUN
inlawrev-3506	63	18	to	to	ADP
inlawrev-3506	63	19	irs	irs	PROPN
inlawrev-3506	63	20	information	information	NOUN
inlawrev-3506	63	21	and	and	CCONJ
inlawrev-3506	63	22	irs	irs	PROPN
inlawrev-3506	63	23	techniques	technique	NOUN
inlawrev-3506	63	24	for	for	ADP
inlawrev-3506	63	25	proving	prove	VERB
inlawrev-3506	63	26	tax	tax	NOUN
inlawrev-3506	63	27	fraud	fraud	NOUN
inlawrev-3506	63	28	.	.	PUNCT
inlawrev-3506	64	1	accordingly	accordingly	ADV
inlawrev-3506	64	2	,	,	PUNCT
inlawrev-3506	64	3	this	this	DET
inlawrev-3506	64	4	reply	reply	NOUN
inlawrev-3506	64	5	has	have	VERB
inlawrev-3506	64	6	two	two	NUM
inlawrev-3506	64	7	principal	principal	ADJ
inlawrev-3506	64	8	parts	part	NOUN
inlawrev-3506	64	9	.	.	PUNCT
inlawrev-3506	65	1	part	part	NOUN
inlawrev-3506	65	2	i	i	PRON
inlawrev-3506	65	3	disputes	dispute	VERB
inlawrev-3506	65	4	professor	professor	NOUN
inlawrev-3506	65	5	schoenfeld	schoenfeld	PROPN
inlawrev-3506	65	6	's	's	PART
inlawrev-3506	65	7	contentions	contention	NOUN
inlawrev-3506	65	8	that	that	SCONJ
inlawrev-3506	65	9	the	the	DET
inlawrev-3506	65	10	irs	irs	PROPN
inlawrev-3506	65	11	's	's	PART
inlawrev-3506	65	12	approach	approach	NOUN
inlawrev-3506	65	13	,	,	PUNCT
inlawrev-3506	65	14	coupled	couple	VERB
inlawrev-3506	65	15	with	with	ADP
inlawrev-3506	65	16	the	the	DET
inlawrev-3506	65	17	tax	tax	NOUN
inlawrev-3506	65	18	court	court	NOUN
inlawrev-3506	65	19	's	's	PART
inlawrev-3506	65	20	rules	rule	NOUN
inlawrev-3506	65	21	,	,	PUNCT
inlawrev-3506	65	22	hampers	hamper	VERB
inlawrev-3506	65	23	taxpayers	taxpayer	NOUN
inlawrev-3506	65	24	'	'	PART
inlawrev-3506	65	25	abilities	ability	NOUN
inlawrev-3506	65	26	to	to	PART
inlawrev-3506	65	27	obtain	obtain	VERB
inlawrev-3506	65	28	appropriate	appropriate	ADJ
inlawrev-3506	65	29	information	information	NOUN
inlawrev-3506	65	30	to	to	PART
inlawrev-3506	65	31	defend	defend	VERB
inlawrev-3506	65	32	tax	tax	NOUN
inlawrev-3506	65	33	deficiency	deficiency	NOUN
inlawrev-3506	65	34	and	and	CCONJ
inlawrev-3506	65	35	tax	tax	NOUN
inlawrev-3506	65	36	fraud	fraud	NOUN
inlawrev-3506	65	37	suits	suit	NOUN
inlawrev-3506	65	38	.	.	PUNCT
inlawrev-3506	66	1	section	section	NOUN
inlawrev-3506	66	2	a	a	DET
inlawrev-3506	66	3	briefly	briefly	NOUN
inlawrev-3506	66	4	outlines	outline	VERB
inlawrev-3506	66	5	basic	basic	ADJ
inlawrev-3506	66	6	tax	tax	NOUN
inlawrev-3506	66	7	controversy	controversy	NOUN
inlawrev-3506	66	8	procedure	procedure	NOUN
inlawrev-3506	66	9	.	.	PUNCT
inlawrev-3506	67	1	section	section	NOUN
inlawrev-3506	67	2	b	b	PROPN
inlawrev-3506	67	3	focuses	focus	VERB
inlawrev-3506	67	4	on	on	ADP
inlawrev-3506	67	5	notices	notice	NOUN
inlawrev-3506	67	6	of	of	ADP
inlawrev-3506	67	7	deficiency	deficiency	NOUN
inlawrev-3506	67	8	.	.	PUNCT
inlawrev-3506	68	1	it	it	PRON
inlawrev-3506	68	2	discusses	discuss	VERB
inlawrev-3506	68	3	their	their	PRON
inlawrev-3506	68	4	importance	importance	NOUN
inlawrev-3506	68	5	and	and	CCONJ
inlawrev-3506	68	6	the	the	DET
inlawrev-3506	68	7	multiple	multiple	ADJ
inlawrev-3506	68	8	roles	role	NOUN
inlawrev-3506	68	9	they	they	PRON
inlawrev-3506	68	10	play	play	VERB
inlawrev-3506	68	11	in	in	ADP
inlawrev-3506	68	12	tax	tax	NOUN
inlawrev-3506	68	13	controversies	controversy	NOUN
inlawrev-3506	68	14	,	,	PUNCT
inlawrev-3506	68	15	and	and	CCONJ
inlawrev-3506	68	16	it	it	PRON
inlawrev-3506	68	17	specifically	specifically	ADV
inlawrev-3506	68	18	considers	consider	VERB
inlawrev-3506	68	19	the	the	DET
inlawrev-3506	68	20	"	"	PUNCT
inlawrev-3506	68	21	presumption	presumption	NOUN
inlawrev-3506	68	22	ofcorrectness	ofcorrectness	NOUN
inlawrev-3506	68	23	"	"	PUNCT
inlawrev-3506	68	24	as	as	ADV
inlawrev-3506	68	25	well	well	ADV
inlawrev-3506	68	26	as	as	ADP
inlawrev-3506	68	27	uninformative	uninformative	ADJ
inlawrev-3506	68	28	,	,	PUNCT
inlawrev-3506	68	29	inaccurate	inaccurate	ADJ
inlawrev-3506	68	30	,	,	PUNCT
inlawrev-3506	68	31	and	and	CCONJ
inlawrev-3506	68	32	arbitrary	arbitrary	ADJ
inlawrev-3506	68	33	notices	notice	NOUN
inlawrev-3506	68	34	.	.	PUNCT
inlawrev-3506	69	1	section	section	NOUN
inlawrev-3506	69	2	c	c	PROPN
inlawrev-3506	69	3	of	of	ADP
inlawrev-3506	69	4	part	part	NOUN
inlawrev-3506	69	5	i	i	PRON
inlawrev-3506	69	6	explores	explore	VERB
inlawrev-3506	69	7	procedures	procedure	NOUN
inlawrev-3506	69	8	for	for	ADP
inlawrev-3506	69	9	obtaining	obtain	VERB
inlawrev-3506	69	10	the	the	DET
inlawrev-3506	69	11	report	report	NOUN
inlawrev-3506	69	12	of	of	ADP
inlawrev-3506	69	13	the	the	DET
inlawrev-3506	69	14	irs	irs	PROPN
inlawrev-3506	69	15	revenue	revenue	NOUN
inlawrev-3506	69	16	agent	agent	NOUN
inlawrev-3506	69	17	.	.	PUNCT
inlawrev-3506	70	1	part	part	NOUN
inlawrev-3506	70	2	ii	ii	PROPN
inlawrev-3506	70	3	ofthis	ofthis	ADJ
inlawrev-3506	70	4	reply	reply	NOUN
inlawrev-3506	70	5	analyzes	analyze	VERB
inlawrev-3506	70	6	the	the	DET
inlawrev-3506	70	7	irs	irs	PROPN
inlawrev-3506	70	8	's	's	PART
inlawrev-3506	70	9	methods	method	NOUN
inlawrev-3506	70	10	ofproving	ofprove	VERB
inlawrev-3506	70	11	tax	tax	NOUN
inlawrev-3506	70	12	fraud	fraud	NOUN
inlawrev-3506	70	13	,	,	PUNCT
inlawrev-3506	70	14	focusing	focus	VERB
inlawrev-3506	70	15	on	on	ADP
inlawrev-3506	70	16	the	the	DET
inlawrev-3506	70	17	areas	area	NOUN
inlawrev-3506	70	18	professor	professor	NOUN
inlawrev-3506	70	19	schoenfeld	schoenfeld	PROPN
inlawrev-3506	70	20	finds	find	VERB
inlawrev-3506	70	21	particularly	particularly	ADV
inlawrev-3506	70	22	objectionable	objectionable	ADJ
inlawrev-3506	70	23	:	:	PUNCT
inlawrev-3506	70	24	collateral	collateral	ADJ
inlawrev-3506	70	25	estoppel	estoppel	NOUN
inlawrev-3506	70	26	,	,	PUNCT
inlawrev-3506	70	27	the	the	DET
inlawrev-3506	70	28	use	use	NOUN
inlawrev-3506	70	29	of	of	ADP
inlawrev-3506	70	30	badges	badge	NOUN
inlawrev-3506	70	31	of	of	ADP
inlawrev-3506	70	32	fraud	fraud	NOUN
inlawrev-3506	70	33	,	,	PUNCT
inlawrev-3506	70	34	and	and	CCONJ
inlawrev-3506	70	35	irs	irs	PROPN
inlawrev-3506	70	36	-	-	PUNCT
inlawrev-3506	70	37	protective	protective	ADJ
inlawrev-3506	70	38	positions	position	NOUN
inlawrev-3506	70	39	.	.	PUNCT
inlawrev-3506	71	1	section	section	NOUN
inlawrev-3506	71	2	a	a	PRON
inlawrev-3506	71	3	of	of	ADP
inlawrev-3506	71	4	this	this	DET
inlawrev-3506	71	5	part	part	NOUN
inlawrev-3506	71	6	analyzes	analyze	VERB
inlawrev-3506	71	7	the	the	DET
inlawrev-3506	71	8	use	use	NOUN
inlawrev-3506	71	9	ofcollateral	ofcollateral	ADJ
inlawrev-3506	71	10	estoppel	estoppel	NOUN
inlawrev-3506	71	11	and	and	CCONJ
inlawrev-3506	71	12	badges	badge	NOUN
inlawrev-3506	71	13	offraud	offraud	NOUN
inlawrev-3506	71	14	in	in	ADP
inlawrev-3506	71	15	the	the	DET
inlawrev-3506	71	16	context	context	NOUN
inlawrev-3506	71	17	of	of	ADP
inlawrev-3506	71	18	the	the	DET
inlawrev-3506	71	19	irs	irs	PROPN
inlawrev-3506	71	20	's	's	PART
inlawrev-3506	71	21	burden	burden	NOUN
inlawrev-3506	71	22	of	of	ADP
inlawrev-3506	71	23	proving	prove	VERB
inlawrev-3506	71	24	fraud	fraud	NOUN
inlawrev-3506	71	25	by	by	ADP
inlawrev-3506	71	26	clear	clear	ADJ
inlawrev-3506	71	27	and	and	CCONJ
inlawrev-3506	71	28	convincing	convincing	ADJ
inlawrev-3506	71	29	evidence	evidence	NOUN
inlawrev-3506	71	30	.	.	PUNCT
inlawrev-3506	72	1	this	this	DET
inlawrev-3506	72	2	section	section	NOUN
inlawrev-3506	72	3	argues	argue	VERB
inlawrev-3506	72	4	that	that	SCONJ
inlawrev-3506	72	5	these	these	DET
inlawrev-3506	72	6	methods	method	NOUN
inlawrev-3506	72	7	are	be	AUX
inlawrev-3506	72	8	appropriate	appropriate	ADJ
inlawrev-3506	72	9	means	mean	NOUN
inlawrev-3506	72	10	for	for	SCONJ
inlawrev-3506	72	11	the	the	DET
inlawrev-3506	72	12	irs	irs	PROPN
inlawrev-3506	72	13	to	to	PART
inlawrev-3506	72	14	use	use	VERB
inlawrev-3506	72	15	to	to	PART
inlawrev-3506	72	16	try	try	VERB
inlawrev-3506	72	17	to	to	PART
inlawrev-3506	72	18	meet	meet	VERB
inlawrev-3506	72	19	that	that	DET
inlawrev-3506	72	20	burden	burden	NOUN
inlawrev-3506	72	21	.	.	PUNCT
inlawrev-3506	73	1	section	section	NOUN
inlawrev-3506	73	2	b	b	PROPN
inlawrev-3506	73	3	of	of	ADP
inlawrev-3506	73	4	part	part	PROPN
inlawrev-3506	73	5	ii	ii	PROPN
inlawrev-3506	73	6	focuses	focus	VERB
inlawrev-3506	73	7	on	on	ADP
inlawrev-3506	73	8	irs	irs	PROPN
inlawrev-3506	73	9	-	-	PUNCT
inlawrev-3506	73	10	protective	protective	ADJ
inlawrev-3506	73	11	positions	position	NOUN
inlawrev-3506	73	12	,	,	PUNCT
inlawrev-3506	73	13	which	which	PRON
inlawrev-3506	73	14	address	address	VERB
inlawrev-3506	73	15	a	a	DET
inlawrev-3506	73	16	materially	materially	ADV
inlawrev-3506	73	17	different	different	ADJ
inlawrev-3506	73	18	aspect	aspect	NOUN
inlawrev-3506	73	19	ofany	ofany	PROPN
inlawrev-3506	73	20	fraud	fraud	NOUN
inlawrev-3506	73	21	case	case	NOUN
inlawrev-3506	73	22	:	:	PUNCT
inlawrev-3506	73	23	the	the	DET
inlawrev-3506	73	24	amount	amount	NOUN
inlawrev-3506	73	25	ofthe	ofthe	ADJ
inlawrev-3506	73	26	deficiency	deficiency	NOUN
inlawrev-3506	73	27	.	.	PUNCT
inlawrev-3506	74	1	once	once	SCONJ
inlawrev-3506	74	2	fraud	fraud	NOUN
inlawrev-3506	74	3	is	be	AUX
inlawrev-3506	74	4	proven	prove	VERB
inlawrev-3506	74	5	by	by	ADP
inlawrev-3506	74	6	the	the	DET
inlawrev-3506	74	7	irs	irs	PROPN
inlawrev-3506	74	8	,	,	PUNCT
inlawrev-3506	74	9	it	it	PRON
inlawrev-3506	74	10	is	be	AUX
inlawrev-3506	74	11	the	the	DET
inlawrev-3506	74	12	taxpayer	taxpayer	NOUN
inlawrev-3506	74	13	who	who	PRON
inlawrev-3506	74	14	bears	bear	VERB
inlawrev-3506	74	15	the	the	DET
inlawrev-3506	74	16	burden	burden	NOUN
inlawrev-3506	74	17	of	of	ADP
inlawrev-3506	74	18	proving	prove	VERB
inlawrev-3506	74	19	the	the	DET
inlawrev-3506	74	20	amount	amount	NOUN
inlawrev-3506	74	21	of	of	ADP
inlawrev-3506	74	22	the	the	DET
inlawrev-3506	74	23	deficiency	deficiency	NOUN
inlawrev-3506	74	24	that	that	PRON
inlawrev-3506	74	25	is	be	AUX
inlawrev-3506	74	26	not	not	PART
inlawrev-3506	74	27	attributable	attributable	ADJ
inlawrev-3506	74	28	to	to	ADP
inlawrev-3506	74	29	fraud	fraud	NOUN
inlawrev-3506	74	30	.	.	PUNCT
inlawrev-3506	75	1	section	section	PROPN
inlawrev-3506	75	2	b	b	PROPN
inlawrev-3506	75	3	focuses	focus	VERB
inlawrev-3506	75	4	on	on	ADP
inlawrev-3506	75	5	the	the	DET
inlawrev-3506	75	6	problems	problem	NOUN
inlawrev-3506	75	7	that	that	PRON
inlawrev-3506	75	8	this	this	DET
inlawrev-3506	75	9	procedural	procedural	ADJ
inlawrev-3506	75	10	posture	posture	NOUN
inlawrev-3506	75	11	causes	cause	NOUN
inlawrev-3506	75	12	while	while	SCONJ
inlawrev-3506	75	13	refuting	refute	VERB
inlawrev-3506	75	14	some	some	PRON
inlawrev-3506	75	15	of	of	ADP
inlawrev-3506	75	16	professor	professor	NOUN
inlawrev-3506	75	17	schoenfeld	schoenfeld	PROPN
inlawrev-3506	75	18	's	's	PART
inlawrev-3506	75	19	objections	objection	NOUN
inlawrev-3506	75	20	to	to	ADP
inlawrev-3506	75	21	irs	irs	PROPN
inlawrev-3506	75	22	-	-	PUNCT
inlawrev-3506	75	23	protective	protective	ADJ
inlawrev-3506	75	24	positions	position	NOUN
inlawrev-3506	75	25	.	.	PUNCT
inlawrev-3506	76	1	i.	i.	PROPN
inlawrev-3506	76	2	obtaining	obtain	VERB
inlawrev-3506	76	3	information	information	NOUN
inlawrev-3506	76	4	from	from	ADP
inlawrev-3506	76	5	the	the	DET
inlawrev-3506	76	6	irs	irs	PROPN
inlawrev-3506	76	7	in	in	ADP
inlawrev-3506	76	8	civil	civil	ADJ
inlawrev-3506	76	9	tax	tax	NOUN
inlawrev-3506	76	10	controversies	controversy	NOUN
inlawrev-3506	76	11	a.	a.	NOUN
inlawrev-3506	76	12	basic	basic	ADJ
inlawrev-3506	76	13	tax	tax	NOUN
inlawrev-3506	76	14	controversy	controversy	NOUN
inlawrev-3506	76	15	procedure	procedure	NOUN
inlawrev-3506	76	16	as	as	SCONJ
inlawrev-3506	76	17	professor	professor	NOUN
inlawrev-3506	76	18	schoenfeld	schoenfeld	NOUN
inlawrev-3506	76	19	explains	explain	VERB
inlawrev-3506	76	20	,	,	PUNCT
inlawrev-3506	76	21	civil	civil	ADJ
inlawrev-3506	76	22	tax	tax	NOUN
inlawrev-3506	76	23	cases	case	NOUN
inlawrev-3506	76	24	generally	generally	ADV
inlawrev-3506	76	25	begin	begin	VERB
inlawrev-3506	76	26	with	with	ADP
inlawrev-3506	76	27	a	a	DET
inlawrev-3506	76	28	disagreement	disagreement	NOUN
inlawrev-3506	76	29	between	between	ADP
inlawrev-3506	76	30	the	the	DET
inlawrev-3506	76	31	taxpayer	taxpayer	NOUN
inlawrev-3506	76	32	and	and	CCONJ
inlawrev-3506	76	33	the	the	DET
inlawrev-3506	76	34	irs	irs	PROPN
inlawrev-3506	76	35	over	over	ADP
inlawrev-3506	76	36	the	the	DET
inlawrev-3506	76	37	tax	tax	NOUN
inlawrev-3506	76	38	owed	owe	VERB
inlawrev-3506	76	39	by	by	ADP
inlawrev-3506	76	40	the	the	DET
inlawrev-3506	76	41	taxpayer.^^	taxpayer.^^	NOUN
inlawrev-3506	76	42	ifthe	ifthe	PROPN
inlawrev-3506	76	43	disagreement	disagreement	NOUN
inlawrev-3506	76	44	began	begin	VERB
inlawrev-3506	76	45	with	with	ADP
inlawrev-3506	76	46	a	a	DET
inlawrev-3506	76	47	refund	refund	NOUN
inlawrev-3506	76	48	claim	claim	NOUN
inlawrev-3506	76	49	filed	file	VERB
inlawrev-3506	76	50	by	by	ADP
inlawrev-3506	76	51	the	the	DET
inlawrev-3506	76	52	taxpayer	taxpayer	NOUN
inlawrev-3506	76	53	,	,	PUNCT
inlawrev-3506	76	54	the	the	DET
inlawrev-3506	76	55	irs	irs	PROPN
inlawrev-3506	76	56	manifests	manifest	VERB
inlawrev-3506	76	57	its	its	PRON
inlawrev-3506	76	58	disagreement	disagreement	NOUN
inlawrev-3506	76	59	with	with	ADP
inlawrev-3506	76	60	a	a	DET
inlawrev-3506	76	61	"	"	PUNCT
inlawrev-3506	76	62	notice	notice	NOUN
inlawrev-3506	76	63	of	of	ADP
inlawrev-3506	76	64	disallowance	disallowance	NOUN
inlawrev-3506	76	65	.	.	PUNCT
inlawrev-3506	76	66	"	"	PUNCT
inlawrev-3506	77	1	in	in	ADP
inlawrev-3506	77	2	other	other	ADJ
inlawrev-3506	77	3	cases	case	NOUN
inlawrev-3506	77	4	,	,	PUNCT
inlawrev-3506	77	5	an	an	DET
inlawrev-3506	77	6	unresolved	unresolved	ADJ
inlawrev-3506	77	7	dispute	dispute	NOUN
inlawrev-3506	77	8	generally	generally	ADV
inlawrev-3506	77	9	results	result	VERB
inlawrev-3506	77	10	in	in	ADP
inlawrev-3506	77	11	irs	irs	PROPN
inlawrev-3506	77	12	issuance	issuance	NOUN
inlawrev-3506	77	13	of	of	ADP
inlawrev-3506	77	14	a	a	DET
inlawrev-3506	77	15	"	"	PUNCT
inlawrev-3506	77	16	notice	notice	NOUN
inlawrev-3506	77	17	of	of	ADP
inlawrev-3506	77	18	22	22	NUM
inlawrev-3506	77	19	.	.	PUNCT
inlawrev-3506	77	20	^-ee	^-ee	NOUN
inlawrev-3506	77	21	/^.	/^.	PUNCT
inlawrev-3506	78	1	at	at	ADP
inlawrev-3506	78	2	539	539	NUM
inlawrev-3506	78	3	-	-	SYM
inlawrev-3506	78	4	40	40	NUM
inlawrev-3506	78	5	.	.	PUNCT
inlawrev-3506	79	1	23	23	NUM
inlawrev-3506	79	2	.	.	PUNCT
inlawrev-3506	80	1	/^.	/^.	PUNCT
inlawrev-3506	81	1	at	at	ADP
inlawrev-3506	81	2	520	520	NUM
inlawrev-3506	81	3	.	.	PUNCT
inlawrev-3506	81	4	146	146	NUM
inlawrev-3506	81	5	indiana	indiana	PROPN
inlawrev-3506	81	6	law	law	PROPN
inlawrev-3506	81	7	review	review	NOUN
inlawrev-3506	81	8	[	[	X
inlawrev-3506	81	9	vol	vol	NOUN
inlawrev-3506	81	10	.	.	PUNCT
inlawrev-3506	81	11	35	35	NUM
inlawrev-3506	81	12	:	:	PUNCT
inlawrev-3506	81	13	143	143	NUM
inlawrev-3506	81	14	deficiency	deficiency	NOUN
inlawrev-3506	81	15	,	,	PUNCT
inlawrev-3506	81	16	"	"	PUNCT
inlawrev-3506	81	17	the	the	DET
inlawrev-3506	81	18	letter	letter	NOUN
inlawrev-3506	81	19	mentioned	mention	VERB
inlawrev-3506	81	20	previously	previously	ADV
inlawrev-3506	81	21	that	that	PRON
inlawrev-3506	81	22	alerts	alert	VERB
inlawrev-3506	81	23	the	the	DET
inlawrev-3506	81	24	taxpayer	taxpayer	NOUN
inlawrev-3506	81	25	to	to	ADP
inlawrev-3506	81	26	the	the	DET
inlawrev-3506	81	27	amount	amount	NOUN
inlawrev-3506	81	28	of	of	ADP
inlawrev-3506	81	29	the	the	DET
inlawrev-3506	81	30	alleged	allege	VERB
inlawrev-3506	81	31	deficiency	deficiency	NOUN
inlawrev-3506	81	32	(	(	PUNCT
inlawrev-3506	81	33	underpayment	underpayment	NOUN
inlawrev-3506	81	34	of	of	ADP
inlawrev-3506	81	35	tax	tax	NOUN
inlawrev-3506	81	36	)	)	PUNCT
inlawrev-3506	81	37	.	.	PUNCT
inlawrev-3506	82	1	the	the	DET
inlawrev-3506	82	2	notice	notice	NOUN
inlawrev-3506	82	3	may	may	AUX
inlawrev-3506	82	4	also	also	ADV
inlawrev-3506	82	5	contain	contain	VERB
inlawrev-3506	82	6	additions	addition	NOUN
inlawrev-3506	82	7	to	to	PART
inlawrev-3506	82	8	tax	tax	VERB
inlawrev-3506	82	9	for	for	ADP
inlawrev-3506	82	10	such	such	ADJ
inlawrev-3506	82	11	things	thing	NOUN
inlawrev-3506	82	12	as	as	ADP
inlawrev-3506	82	13	late	late	ADJ
inlawrev-3506	82	14	filing	file	VERB
inlawrev-3506	82	15	ofthe	ofthe	NOUN
inlawrev-3506	82	16	return	return	NOUN
inlawrev-3506	82	17	,	,	PUNCT
inlawrev-3506	82	18	negligence	negligence	NOUN
inlawrev-3506	82	19	,	,	PUNCT
inlawrev-3506	82	20	or	or	CCONJ
inlawrev-3506	82	21	fraud	fraud	NOUN
inlawrev-3506	82	22	.	.	PUNCT
inlawrev-3506	83	1	it	it	PRON
inlawrev-3506	83	2	generally	generally	ADV
inlawrev-3506	83	3	also	also	ADV
inlawrev-3506	83	4	provides	provide	VERB
inlawrev-3506	83	5	an	an	DET
inlawrev-3506	83	6	explanation	explanation	NOUN
inlawrev-3506	83	7	of	of	ADP
inlawrev-3506	83	8	the	the	DET
inlawrev-3506	83	9	deficiency	deficiency	NOUN
inlawrev-3506	83	10	and	and	CCONJ
inlawrev-3506	83	11	additions	addition	NOUN
inlawrev-3506	83	12	to	to	PART
inlawrev-3506	83	13	tax	tax	NOUN
inlawrev-3506	83	14	.	.	PUNCT
inlawrev-3506	84	1	except	except	SCONJ
inlawrev-3506	84	2	where	where	SCONJ
inlawrev-3506	84	3	collection	collection	NOUN
inlawrev-3506	84	4	of	of	ADP
inlawrev-3506	84	5	the	the	DET
inlawrev-3506	84	6	tax	tax	NOUN
inlawrev-3506	84	7	is	be	AUX
inlawrev-3506	84	8	in	in	ADP
inlawrev-3506	84	9	jeopardy,^	jeopardy,^	PROPN
inlawrev-3506	84	10	'	'	PART
inlawrev-3506	84	11	*	*	NOUN
inlawrev-3506	84	12	the	the	DET
inlawrev-3506	84	13	irs	irs	PROPN
inlawrev-3506	84	14	generally	generally	ADV
inlawrev-3506	84	15	is	be	AUX
inlawrev-3506	84	16	required	require	VERB
inlawrev-3506	84	17	by	by	ADP
inlawrev-3506	84	18	statute	statute	NOUN
inlawrev-3506	84	19	to	to	PART
inlawrev-3506	84	20	mail	mail	VERB
inlawrev-3506	84	21	the	the	DET
inlawrev-3506	84	22	taxpayer	taxpayer	NOUN
inlawrev-3506	84	23	a	a	DET
inlawrev-3506	84	24	notice	notice	NOUN
inlawrev-3506	84	25	of	of	ADP
inlawrev-3506	84	26	deficiency	deficiency	NOUN
inlawrev-3506	84	27	prior	prior	ADV
inlawrev-3506	84	28	to	to	ADP
inlawrev-3506	84	29	assessment.^^	assessment.^^	PUNCT
inlawrev-3506	84	30	"	"	PUNCT
inlawrev-3506	84	31	assessmenf	assessmenf	ADJ
inlawrev-3506	84	32	is	be	AUX
inlawrev-3506	84	33	formal	formal	ADJ
inlawrev-3506	84	34	recording	recording	NOUN
inlawrev-3506	84	35	by	by	ADP
inlawrev-3506	84	36	the	the	DET
inlawrev-3506	84	37	irs	irs	PROPN
inlawrev-3506	84	38	ofthe	ofthe	NOUN
inlawrev-3506	84	39	taxpayer	taxpayer	NOUN
inlawrev-3506	84	40	's	's	PART
inlawrev-3506	84	41	tax	tax	NOUN
inlawrev-3506	84	42	liability.^^	liability.^^	NOUN
inlawrev-3506	84	43	assessment	assessment	NOUN
inlawrev-3506	84	44	is	be	AUX
inlawrev-3506	84	45	a	a	DET
inlawrev-3506	84	46	legal	legal	ADJ
inlawrev-3506	84	47	prerequisite	prerequisite	NOUN
inlawrev-3506	84	48	to	to	ADP
inlawrev-3506	84	49	the	the	DET
inlawrev-3506	84	50	irs	irs	PROPN
inlawrev-3506	84	51	's	's	PART
inlawrev-3506	84	52	administrative	administrative	ADJ
inlawrev-3506	84	53	collection	collection	NOUN
inlawrev-3506	84	54	procedures	procedure	NOUN
inlawrev-3506	84	55	.	.	PUNCT
inlawrev-3506	85	1	the	the	DET
inlawrev-3506	85	2	notice	notice	NOUN
inlawrev-3506	85	3	of	of	ADP
inlawrev-3506	85	4	deficiency	deficiency	NOUN
inlawrev-3506	85	5	therefore	therefore	ADV
inlawrev-3506	85	6	is	be	AUX
inlawrev-3506	85	7	central	central	ADJ
inlawrev-3506	85	8	to	to	ADP
inlawrev-3506	85	9	tax	tax	NOUN
inlawrev-3506	85	10	controversies	controversy	NOUN
inlawrev-3506	85	11	.	.	PUNCT
inlawrev-3506	86	1	the	the	DET
inlawrev-3506	86	2	notice	notice	NOUN
inlawrev-3506	86	3	of	of	ADP
inlawrev-3506	86	4	deficiency	deficiency	NOUN
inlawrev-3506	86	5	also	also	ADV
inlawrev-3506	86	6	provides	provide	VERB
inlawrev-3506	86	7	the	the	DET
inlawrev-3506	86	8	taxpayer	taxpayer	NOUN
inlawrev-3506	86	9	with	with	ADP
inlawrev-3506	86	10	a	a	DET
inlawrev-3506	86	11	"	"	PUNCT
inlawrev-3506	86	12	ticket	ticket	NOUN
inlawrev-3506	86	13	to	to	ADP
inlawrev-3506	86	14	the	the	DET
inlawrev-3506	86	15	tax	tax	NOUN
inlawrev-3506	86	16	court	court	NOUN
inlawrev-3506	86	17	"	"	PUNCT
inlawrev-3506	86	18	;	;	PUNCT
inlawrev-3506	86	19	tax	tax	NOUN
inlawrev-3506	86	20	court	court	NOUN
inlawrev-3506	86	21	subject	subject	NOUN
inlawrev-3506	86	22	-	-	PUNCT
inlawrev-3506	86	23	matterjurisdiction	matterjurisdiction	NOUN
inlawrev-3506	86	24	over	over	ADP
inlawrev-3506	86	25	tax	tax	NOUN
inlawrev-3506	86	26	deficiency	deficiency	NOUN
inlawrev-3506	86	27	cases	case	NOUN
inlawrev-3506	86	28	requires	require	VERB
inlawrev-3506	86	29	both	both	PRON
inlawrev-3506	86	30	a	a	DET
inlawrev-3506	86	31	notice	notice	NOUN
inlawrev-3506	86	32	of	of	ADP
inlawrev-3506	86	33	deficiency	deficiency	NOUN
inlawrev-3506	86	34	and	and	CCONJ
inlawrev-3506	86	35	a	a	DET
inlawrev-3506	86	36	timely	timely	ADV
inlawrev-3506	86	37	responsive	responsive	ADJ
inlawrev-3506	86	38	petition	petition	NOUN
inlawrev-3506	86	39	(	(	PUNCT
inlawrev-3506	86	40	generally	generally	ADV
inlawrev-3506	86	41	one	one	NUM
inlawrev-3506	86	42	that	that	PRON
inlawrev-3506	86	43	is	be	AUX
inlawrev-3506	86	44	filed	file	VERB
inlawrev-3506	86	45	within	within	ADP
inlawrev-3506	86	46	ninety	ninety	NUM
inlawrev-3506	86	47	days	day	NOUN
inlawrev-3506	86	48	ofthe	ofthe	ADJ
inlawrev-3506	86	49	date	date	NOUN
inlawrev-3506	86	50	the	the	DET
inlawrev-3506	86	51	notice	notice	NOUN
inlawrev-3506	86	52	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	86	53	was	be	AUX
inlawrev-3506	86	54	mailed).^^	mailed).^^	PRON
inlawrev-3506	87	1	the	the	DET
inlawrev-3506	87	2	irs	irs	PROPN
inlawrev-3506	87	3	is	be	AUX
inlawrev-3506	87	4	required	require	VERB
inlawrev-3506	87	5	to	to	PART
inlawrev-3506	87	6	file	file	VERB
inlawrev-3506	87	7	an	an	DET
inlawrev-3506	87	8	answer.^	answer.^	NOUN
inlawrev-3506	87	9	*	*	NOUN
inlawrev-3506	87	10	those	those	DET
inlawrev-3506	87	11	documents	document	NOUN
inlawrev-3506	87	12	form	form	VERB
inlawrev-3506	87	13	the	the	DET
inlawrev-3506	87	14	pleadings	pleading	NOUN
inlawrev-3506	87	15	in	in	ADP
inlawrev-3506	87	16	tax	tax	NOUN
inlawrev-3506	87	17	court	court	NOUN
inlawrev-3506	87	18	litigation	litigation	NOUN
inlawrev-3506	87	19	;	;	PUNCT
inlawrev-3506	87	20	additional	additional	ADJ
inlawrev-3506	87	21	pleadings	pleading	NOUN
inlawrev-3506	87	22	may	may	AUX
inlawrev-3506	87	23	be	be	AUX
inlawrev-3506	87	24	made	make	VERB
inlawrev-3506	87	25	in	in	ADP
inlawrev-3506	87	26	the	the	DET
inlawrev-3506	87	27	form	form	NOUN
inlawrev-3506	87	28	of	of	ADP
inlawrev-3506	87	29	amendments	amendment	NOUN
inlawrev-3506	87	30	and	and	CCONJ
inlawrev-3506	87	31	a	a	DET
inlawrev-3506	87	32	reply	reply	NOUN
inlawrev-3506	87	33	when	when	SCONJ
inlawrev-3506	87	34	required.^^	required.^^	X
inlawrev-3506	87	35	in	in	ADP
inlawrev-3506	87	36	civil	civil	ADJ
inlawrev-3506	87	37	fraud	fraud	NOUN
inlawrev-3506	87	38	cases	case	NOUN
inlawrev-3506	87	39	,	,	PUNCT
inlawrev-3506	87	40	the	the	DET
inlawrev-3506	87	41	irs	irs	PROPN
inlawrev-3506	87	42	bears	bear	VERB
inlawrev-3506	87	43	the	the	DET
inlawrev-3506	87	44	burden	burden	NOUN
inlawrev-3506	87	45	of	of	ADP
inlawrev-3506	87	46	persuasion	persuasion	NOUN
inlawrev-3506	87	47	by	by	ADP
inlawrev-3506	87	48	"	"	PUNCT
inlawrev-3506	87	49	clear	clear	ADJ
inlawrev-3506	87	50	and	and	CCONJ
inlawrev-3506	87	51	convincing	convincing	ADJ
inlawrev-3506	87	52	evidence	evidence	NOUN
inlawrev-3506	87	53	.	.	PUNCT
inlawrev-3506	88	1	"^^	"^^	PROPN
inlawrev-3506	88	2	b.	b.	PROPN
inlawrev-3506	89	1	the	the	DET
inlawrev-3506	89	2	notice	notice	NOUN
inlawrev-3506	89	3	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	89	4	exchange	exchange	NOUN
inlawrev-3506	89	5	of	of	ADP
inlawrev-3506	89	6	information	information	NOUN
inlawrev-3506	89	7	between	between	ADP
inlawrev-3506	89	8	the	the	DET
inlawrev-3506	89	9	irs	irs	PROPN
inlawrev-3506	89	10	and	and	CCONJ
inlawrev-3506	89	11	the	the	DET
inlawrev-3506	89	12	taxpayer	taxpayer	NOUN
inlawrev-3506	89	13	typically	typically	ADV
inlawrev-3506	89	14	begins	begin	VERB
inlawrev-3506	89	15	with	with	ADP
inlawrev-3506	89	16	the	the	DET
inlawrev-3506	89	17	audit	audit	NOUN
inlawrev-3506	89	18	.	.	PUNCT
inlawrev-3506	90	1	in	in	ADP
inlawrev-3506	90	2	most	most	ADJ
inlawrev-3506	90	3	tax	tax	NOUN
inlawrev-3506	90	4	controversies	controversy	NOUN
inlawrev-3506	90	5	,	,	PUNCT
inlawrev-3506	90	6	after	after	ADP
inlawrev-3506	90	7	the	the	DET
inlawrev-3506	90	8	audit	audit	NOUN
inlawrev-3506	90	9	,	,	PUNCT
inlawrev-3506	90	10	the	the	DET
inlawrev-3506	90	11	irs	irs	PROPN
inlawrev-3506	90	12	will	will	AUX
inlawrev-3506	90	13	send	send	VERB
inlawrev-3506	90	14	the	the	DET
inlawrev-3506	90	15	taxpayer	taxpayer	NOUN
inlawrev-3506	90	16	a	a	DET
inlawrev-3506	90	17	preliminary	preliminary	ADJ
inlawrev-3506	90	18	notice	notice	NOUN
inlawrev-3506	90	19	of	of	ADP
inlawrev-3506	90	20	deficiency	deficiency	NOUN
inlawrev-3506	90	21	,	,	PUNCT
inlawrev-3506	90	22	commonly	commonly	ADV
inlawrev-3506	90	23	known	know	VERB
inlawrev-3506	90	24	as	as	ADP
inlawrev-3506	90	25	a	a	DET
inlawrev-3506	90	26	thirty	thirty	NUM
inlawrev-3506	90	27	-	-	PUNCT
inlawrev-3506	90	28	day	day	NOUN
inlawrev-3506	90	29	letter	letter	NOUN
inlawrev-3506	90	30	.	.	PUNCT
inlawrev-3506	91	1	the	the	DET
inlawrev-3506	91	2	thirty	thirty	NUM
inlawrev-3506	91	3	-	-	PUNCT
inlawrev-3506	91	4	day	day	NOUN
inlawrev-3506	91	5	letter	letter	NOUN
inlawrev-3506	91	6	is	be	AUX
inlawrev-3506	91	7	the	the	DET
inlawrev-3506	91	8	cover	cover	NOUN
inlawrev-3506	91	9	letter	letter	NOUN
inlawrev-3506	91	10	accompanying	accompany	VERB
inlawrev-3506	91	11	the	the	DET
inlawrev-3506	91	12	irs	irs	PROPN
inlawrev-3506	91	13	revenue	revenue	NOUN
inlawrev-3506	91	14	agent	agent	NOUN
inlawrev-3506	91	15	's	's	PART
inlawrev-3506	91	16	report	report	NOUN
inlawrev-3506	91	17	.	.	PUNCT
inlawrev-3506	92	1	it	it	PRON
inlawrev-3506	92	2	provides	provide	VERB
inlawrev-3506	92	3	an	an	DET
inlawrev-3506	92	4	opportunity	opportunity	NOUN
inlawrev-3506	92	5	for	for	SCONJ
inlawrev-3506	92	6	the	the	DET
inlawrev-3506	92	7	taxpayer	taxpayer	NOUN
inlawrev-3506	92	8	to	to	PART
inlawrev-3506	92	9	obtain	obtain	VERB
inlawrev-3506	92	10	an	an	DET
inlawrev-3506	92	11	administrative	administrative	ADJ
inlawrev-3506	92	12	appeal	appeal	NOUN
inlawrev-3506	92	13	by	by	ADP
inlawrev-3506	92	14	responding	respond	VERB
inlawrev-3506	92	15	within	within	ADP
inlawrev-3506	92	16	thirty	thirty	NUM
inlawrev-3506	92	17	days.^	days.^	NOUN
inlawrev-3506	92	18	*	*	PUNCT
inlawrev-3506	92	19	informal	informal	ADJ
inlawrev-3506	92	20	communications	communication	NOUN
inlawrev-3506	92	21	,	,	PUNCT
inlawrev-3506	92	22	the	the	DET
inlawrev-3506	92	23	revenue	revenue	NOUN
inlawrev-3506	92	24	agent	agent	NOUN
inlawrev-3506	92	25	's	's	PART
inlawrev-3506	92	26	report	report	NOUN
inlawrev-3506	92	27	,	,	PUNCT
inlawrev-3506	92	28	the	the	DET
inlawrev-3506	92	29	appeals	appeal	NOUN
inlawrev-3506	92	30	conference	conference	NOUN
inlawrev-3506	92	31	,	,	PUNCT
inlawrev-3506	92	32	and	and	CCONJ
inlawrev-3506	92	33	other	other	ADJ
inlawrev-3506	92	34	settlement	settlement	NOUN
inlawrev-3506	92	35	efforts	effort	NOUN
inlawrev-3506	92	36	are	be	AUX
inlawrev-3506	92	37	all	all	PRON
inlawrev-3506	92	38	sources	source	NOUN
inlawrev-3506	92	39	of	of	ADP
inlawrev-3506	92	40	information	information	NOUN
inlawrev-3506	92	41	about	about	ADP
inlawrev-3506	92	42	the	the	DET
inlawrev-3506	92	43	irs	irs	PROPN
inlawrev-3506	92	44	's	's	PART
inlawrev-3506	92	45	case	case	NOUN
inlawrev-3506	92	46	.	.	PUNCT
inlawrev-3506	93	1	ifa	ifa	PROPN
inlawrev-3506	93	2	tax	tax	NOUN
inlawrev-3506	93	3	controversy	controversy	NOUN
inlawrev-3506	93	4	remains	remain	VERB
inlawrev-3506	93	5	unresolved	unresolved	ADJ
inlawrev-3506	93	6	when	when	SCONJ
inlawrev-3506	93	7	the	the	DET
inlawrev-3506	93	8	statute	statute	NOUN
inlawrev-3506	93	9	of	of	ADP
inlawrev-3506	93	10	limitations	limitation	NOUN
inlawrev-3506	93	11	nears	near	VERB
inlawrev-3506	93	12	24	24	NUM
inlawrev-3506	93	13	.	.	PUNCT
inlawrev-3506	93	14	i.r.c.§	i.r.c.§	NOUN
inlawrev-3506	93	15	6861(a	6861(a	ADP
inlawrev-3506	93	16	)	)	PUNCT
inlawrev-3506	93	17	(	(	PUNCT
inlawrev-3506	93	18	1994	1994	NUM
inlawrev-3506	93	19	)	)	PUNCT
inlawrev-3506	93	20	.	.	PUNCT
inlawrev-3506	94	1	25	25	NUM
inlawrev-3506	94	2	.	.	PUNCT
inlawrev-3506	95	1	i	i	PRON
inlawrev-3506	95	2	d.	d.	PROPN
inlawrev-3506	95	3	§	§	PROPN
inlawrev-3506	95	4	6212(a	6212(a	PROPN
inlawrev-3506	95	5	)	)	PUNCT
inlawrev-3506	95	6	(	(	PUNCT
inlawrev-3506	95	7	supp	supp	PROPN
inlawrev-3506	95	8	.	.	PUNCT
inlawrev-3506	96	1	v	v	ADP
inlawrev-3506	96	2	1999	1999	NUM
inlawrev-3506	96	3	)	)	PUNCT
inlawrev-3506	96	4	(	(	PUNCT
inlawrev-3506	96	5	"	"	PUNCT
inlawrev-3506	96	6	if	if	SCONJ
inlawrev-3506	96	7	the	the	DET
inlawrev-3506	96	8	secretary	secretary	NOUN
inlawrev-3506	96	9	[	[	X
inlawrev-3506	96	10	of	of	ADP
inlawrev-3506	96	11	the	the	DET
inlawrev-3506	96	12	treasury	treasury	NOUN
inlawrev-3506	96	13	]	]	PUNCT
inlawrev-3506	96	14	determines	determine	VERB
inlawrev-3506	96	15	that	that	SCONJ
inlawrev-3506	96	16	there	there	PRON
inlawrev-3506	96	17	is	be	VERB
inlawrev-3506	96	18	a	a	DET
inlawrev-3506	96	19	deficiency	deficiency	NOUN
inlawrev-3506	96	20	in	in	ADP
inlawrev-3506	96	21	respect	respect	NOUN
inlawrev-3506	96	22	of	of	ADP
inlawrev-3506	96	23	any	any	DET
inlawrev-3506	96	24	tax	tax	NOUN
inlawrev-3506	96	25	imposed	impose	VERB
inlawrev-3506	96	26	by	by	ADP
inlawrev-3506	96	27	[	[	PUNCT
inlawrev-3506	96	28	certain	certain	ADJ
inlawrev-3506	96	29	subtitles	subtitle	NOUN
inlawrev-3506	96	30	and	and	CCONJ
inlawrev-3506	96	31	chapters	chapter	NOUN
inlawrev-3506	96	32	of	of	ADP
inlawrev-3506	96	33	the	the	DET
inlawrev-3506	96	34	code	code	NOUN
inlawrev-3506	96	35	]	]	PUNCT
inlawrev-3506	96	36	he	he	PRON
inlawrev-3506	96	37	is	be	AUX
inlawrev-3506	96	38	authorized	authorize	VERB
inlawrev-3506	96	39	to	to	PART
inlawrev-3506	96	40	send	send	VERB
inlawrev-3506	96	41	notice	notice	NOUN
inlawrev-3506	96	42	of	of	ADP
inlawrev-3506	96	43	such	such	ADJ
inlawrev-3506	96	44	deficiency	deficiency	NOUN
inlawrev-3506	96	45	to	to	ADP
inlawrev-3506	96	46	the	the	DET
inlawrev-3506	96	47	taxpayer	taxpayer	NOUN
inlawrev-3506	96	48	by	by	ADP
inlawrev-3506	96	49	certified	certified	ADJ
inlawrev-3506	96	50	mail	mail	NOUN
inlawrev-3506	96	51	or	or	CCONJ
inlawrev-3506	96	52	registered	registered	ADJ
inlawrev-3506	96	53	mail	mail	NOUN
inlawrev-3506	96	54	.	.	PUNCT
inlawrev-3506	97	1	"	"	PUNCT
inlawrev-3506	97	2	)	)	PUNCT
inlawrev-3506	97	3	.	.	PUNCT
inlawrev-3506	98	1	the	the	DET
inlawrev-3506	98	2	authorization	authorization	NOUN
inlawrev-3506	98	3	language	language	NOUN
inlawrev-3506	98	4	apparently	apparently	ADV
inlawrev-3506	98	5	refers	refer	VERB
inlawrev-3506	98	6	to	to	ADP
inlawrev-3506	98	7	the	the	DET
inlawrev-3506	98	8	method	method	NOUN
inlawrev-3506	98	9	of	of	ADP
inlawrev-3506	98	10	delivery	delivery	NOUN
inlawrev-3506	98	11	;	;	PUNCT
inlawrev-3506	98	12	the	the	DET
inlawrev-3506	98	13	notice	notice	NOUN
inlawrev-3506	98	14	itself	itself	PRON
inlawrev-3506	98	15	is	be	AUX
inlawrev-3506	98	16	not	not	PART
inlawrev-3506	98	17	optional	optional	ADJ
inlawrev-3506	98	18	.	.	PUNCT
inlawrev-3506	99	1	see	see	VERB
inlawrev-3506	99	2	i	i	PRON
inlawrev-3506	99	3	d.	d.	PROPN
inlawrev-3506	99	4	§	§	PROPN
inlawrev-3506	99	5	62	62	NUM
inlawrev-3506	99	6	1	1	NUM
inlawrev-3506	99	7	3(a	3(a	NUM
inlawrev-3506	99	8	)	)	PUNCT
inlawrev-3506	99	9	(	(	PUNCT
inlawrev-3506	99	10	subject	subject	ADJ
inlawrev-3506	99	11	to	to	ADP
inlawrev-3506	99	12	certain	certain	ADJ
inlawrev-3506	99	13	exceptions	exception	NOUN
inlawrev-3506	99	14	,	,	PUNCT
inlawrev-3506	99	15	"	"	PUNCT
inlawrev-3506	99	16	no	no	DET
inlawrev-3506	99	17	assessment	assessment	NOUN
inlawrev-3506	99	18	ofa	ofa	PROPN
inlawrev-3506	99	19	deficiency	deficiency	NOUN
inlawrev-3506	99	20	in	in	ADP
inlawrev-3506	99	21	respect	respect	NOUN
inlawrev-3506	99	22	of	of	ADP
inlawrev-3506	99	23	any	any	DET
inlawrev-3506	99	24	tax	tax	NOUN
inlawrev-3506	99	25	imposed	impose	VERB
inlawrev-3506	99	26	by	by	ADP
inlawrev-3506	99	27	[	[	PUNCT
inlawrev-3506	99	28	certain	certain	ADJ
inlawrev-3506	99	29	subtitles	subtitle	NOUN
inlawrev-3506	99	30	and	and	CCONJ
inlawrev-3506	99	31	chapters	chapter	NOUN
inlawrev-3506	99	32	]	]	PUNCT
inlawrev-3506	99	33	and	and	CCONJ
inlawrev-3506	99	34	no	no	DET
inlawrev-3506	99	35	levy	levy	NOUN
inlawrev-3506	99	36	or	or	CCONJ
inlawrev-3506	99	37	proceeding	proceed	VERB
inlawrev-3506	99	38	in	in	ADP
inlawrev-3506	99	39	court	court	NOUN
inlawrev-3506	99	40	for	for	ADP
inlawrev-3506	99	41	its	its	PRON
inlawrev-3506	99	42	collection	collection	NOUN
inlawrev-3506	99	43	shall	shall	AUX
inlawrev-3506	99	44	be	be	AUX
inlawrev-3506	99	45	made	make	VERB
inlawrev-3506	99	46	,	,	PUNCT
inlawrev-3506	99	47	begun	begin	VERB
inlawrev-3506	99	48	,	,	PUNCT
inlawrev-3506	99	49	or	or	CCONJ
inlawrev-3506	99	50	prosecuted	prosecute	VERB
inlawrev-3506	99	51	until	until	SCONJ
inlawrev-3506	99	52	such	such	ADJ
inlawrev-3506	99	53	notice	notice	NOUN
inlawrev-3506	99	54	has	have	AUX
inlawrev-3506	99	55	been	be	AUX
inlawrev-3506	99	56	mailed	mail	VERB
inlawrev-3506	99	57	to	to	ADP
inlawrev-3506	99	58	the	the	DET
inlawrev-3506	99	59	taxpayer	taxpayer	NOUN
inlawrev-3506	99	60	"	"	PUNCT
inlawrev-3506	99	61	)	)	PUNCT
inlawrev-3506	99	62	.	.	PUNCT
inlawrev-3506	100	1	26	26	NUM
inlawrev-3506	100	2	.	.	X
inlawrev-3506	101	1	see	see	VERB
inlawrev-3506	101	2	leandra	leandra	PROPN
inlawrev-3506	101	3	lederman	lederman	PROPN
inlawrev-3506	101	4	&	&	CCONJ
inlawrev-3506	101	5	stephen	stephen	PROPN
inlawrev-3506	101	6	w.	w.	PROPN
inlawrev-3506	101	7	w<2zk	w<2zk	PROPN
inlawrev-3506	101	8	,	,	PUNCT
inlawrev-3506	101	9	tax	tax	NOUN
inlawrev-3506	101	10	controversies	controversy	NOUN
inlawrev-3506	101	11	:	:	PUNCT
inlawrev-3506	101	12	practiceand	practiceand	NOUN
inlawrev-3506	101	13	procedure	procedure	NOUN
inlawrev-3506	101	14	8	8	NUM
inlawrev-3506	101	15	(	(	PUNCT
inlawrev-3506	101	16	2000	2000	NUM
inlawrev-3506	101	17	)	)	PUNCT
inlawrev-3506	101	18	.	.	PUNCT
inlawrev-3506	102	1	27	27	NUM
inlawrev-3506	102	2	.	.	PUNCT
inlawrev-3506	103	1	i.r.c.§	i.r.c.§	PROPN
inlawrev-3506	103	2	6213(a	6213(a	NOUN
inlawrev-3506	103	3	)	)	PUNCT
inlawrev-3506	103	4	(	(	PUNCT
inlawrev-3506	103	5	1994	1994	NUM
inlawrev-3506	103	6	)	)	PUNCT
inlawrev-3506	103	7	.	.	PUNCT
inlawrev-3506	104	1	28	28	NUM
inlawrev-3506	104	2	.	.	PUNCT
inlawrev-3506	105	1	tax	tax	PROPN
inlawrev-3506	105	2	ct	ct	PROPN
inlawrev-3506	105	3	.	.	PUNCT
inlawrev-3506	105	4	r.	r.	PROPN
inlawrev-3506	105	5	prac	prac	PROPN
inlawrev-3506	105	6	.	.	PUNCT
inlawrev-3506	106	1	&	&	CCONJ
inlawrev-3506	107	1	p.	p.	PROPN
inlawrev-3506	107	2	30	30	NUM
inlawrev-3506	107	3	;	;	PUNCT
inlawrev-3506	107	4	see	see	VERB
inlawrev-3506	107	5	also	also	ADV
inlawrev-3506	107	6	i	i	PROPN
inlawrev-3506	107	7	d	d	PROPN
inlawrev-3506	107	8	at	at	ADP
inlawrev-3506	107	9	36	36	NUM
inlawrev-3506	107	10	.	.	PUNCT
inlawrev-3506	107	11	29	29	NUM
inlawrev-3506	107	12	.	.	PUNCT
inlawrev-3506	108	1	5ee/^.	5ee/^.	PROPN
inlawrev-3506	108	2	at	at	ADP
inlawrev-3506	108	3	30	30	NUM
inlawrev-3506	108	4	,	,	PUNCT
inlawrev-3506	108	5	37,41	37,41	PROPN
inlawrev-3506	108	6	.	.	NOUN
inlawrev-3506	108	7	30	30	NUM
inlawrev-3506	108	8	.	.	PUNCT
inlawrev-3506	109	1	i	i	PRON
inlawrev-3506	109	2	d	d	PROPN
inlawrev-3506	109	3	at	at	ADP
inlawrev-3506	109	4	142(b	142(b	PROPN
inlawrev-3506	109	5	)	)	PUNCT
inlawrev-3506	109	6	;	;	PUNCT
inlawrev-3506	109	7	see	see	VERB
inlawrev-3506	109	8	also	also	ADV
inlawrev-3506	109	9	i.r.c	i.r.c	NOUN
inlawrev-3506	109	10	.	.	PUNCT
inlawrev-3506	110	1	§	§	PROPN
inlawrev-3506	110	2	7454(a	7454(a	PROPN
inlawrev-3506	110	3	)	)	PUNCT
inlawrev-3506	110	4	(	(	PUNCT
inlawrev-3506	110	5	1994	1994	NUM
inlawrev-3506	110	6	)	)	PUNCT
inlawrev-3506	110	7	.	.	PUNCT
inlawrev-3506	111	1	31	31	NUM
inlawrev-3506	111	2	.	.	PUNCT
inlawrev-3506	112	1	5ee	5ee	ADJ
inlawrev-3506	112	2	lederman	lederman	PROPN
inlawrev-3506	112	3	&	&	CCONJ
inlawrev-3506	112	4	mazza	mazza	PROPN
inlawrev-3506	112	5	,	,	PUNCT
inlawrev-3506	112	6	5«/7ra	5«/7ra	NUM
inlawrev-3506	112	7	note	note	NOUN
inlawrev-3506	112	8	26	26	NUM
inlawrev-3506	112	9	,	,	PUNCT
inlawrev-3506	112	10	at	at	ADP
inlawrev-3506	112	11	9	9	NUM
inlawrev-3506	112	12	.	.	PUNCT
inlawrev-3506	112	13	2001	2001	NUM
inlawrev-3506	112	14	]	]	PUNCT
inlawrev-3506	112	15	a	a	DET
inlawrev-3506	112	16	reply	reply	NOUN
inlawrev-3506	112	17	to	to	ADP
inlawrev-3506	112	18	professor	professor	NOUN
inlawrev-3506	112	19	schoenfeld	schoenfeld	VERB
inlawrev-3506	112	20	147	147	NUM
inlawrev-3506	112	21	expiration	expiration	NOUN
inlawrev-3506	112	22	,	,	PUNCT
inlawrev-3506	112	23	the	the	DET
inlawrev-3506	112	24	irs	irs	PROPN
inlawrev-3506	112	25	will	will	AUX
inlawrev-3506	112	26	send	send	VERB
inlawrev-3506	112	27	the	the	DET
inlawrev-3506	112	28	taxpayer	taxpayer	NOUN
inlawrev-3506	112	29	a	a	DET
inlawrev-3506	112	30	notice	notice	NOUN
inlawrev-3506	112	31	of	of	ADP
inlawrev-3506	112	32	deficiency	deficiency	NOUN
inlawrev-3506	112	33	.	.	PUNCT
inlawrev-3506	113	1	the	the	DET
inlawrev-3506	113	2	notice	notice	NOUN
inlawrev-3506	113	3	of	of	ADP
inlawrev-3506	113	4	deficiency	deficiency	NOUN
inlawrev-3506	113	5	is	be	AUX
inlawrev-3506	113	6	the	the	DET
inlawrev-3506	113	7	first	first	ADJ
inlawrev-3506	113	8	official	official	NOUN
inlawrev-3506	113	9	,	,	PUNCT
inlawrev-3506	113	10	required	require	VERB
inlawrev-3506	113	11	notice	notice	NOUN
inlawrev-3506	113	12	to	to	ADP
inlawrev-3506	113	13	the	the	DET
inlawrev-3506	113	14	taxpayer	taxpayer	NOUN
inlawrev-3506	113	15	of	of	ADP
inlawrev-3506	113	16	the	the	DET
inlawrev-3506	113	17	irs	irs	PROPN
inlawrev-3506	113	18	's	's	PART
inlawrev-3506	113	19	assertion	assertion	NOUN
inlawrev-3506	113	20	ofa	ofa	PROPN
inlawrev-3506	113	21	tax	tax	NOUN
inlawrev-3506	113	22	underpayment	underpayment	NOUN
inlawrev-3506	113	23	.	.	PUNCT
inlawrev-3506	114	1	as	as	SCONJ
inlawrev-3506	114	2	discussed	discuss	VERB
inlawrev-3506	114	3	above	above	ADV
inlawrev-3506	114	4	,	,	PUNCT
inlawrev-3506	114	5	the	the	DET
inlawrev-3506	114	6	taxpayer	taxpayer	NOUN
inlawrev-3506	114	7	may	may	AUX
inlawrev-3506	114	8	be	be	AUX
inlawrev-3506	114	9	wellversed	wellverse	VERB
inlawrev-3506	114	10	in	in	ADP
inlawrev-3506	114	11	the	the	DET
inlawrev-3506	114	12	irs	irs	PROPN
inlawrev-3506	114	13	's	's	PART
inlawrev-3506	114	14	case	case	NOUN
inlawrev-3506	114	15	at	at	ADP
inlawrev-3506	114	16	the	the	DET
inlawrev-3506	114	17	point	point	NOUN
inlawrev-3506	114	18	he	he	PRON
inlawrev-3506	114	19	receives	receive	VERB
inlawrev-3506	114	20	a	a	DET
inlawrev-3506	114	21	notice	notice	NOUN
inlawrev-3506	114	22	of	of	ADP
inlawrev-3506	114	23	deficiency	deficiency	NOUN
inlawrev-3506	114	24	.	.	PUNCT
inlawrev-3506	115	1	nonetheless	nonetheless	ADV
inlawrev-3506	115	2	,	,	PUNCT
inlawrev-3506	115	3	the	the	DET
inlawrev-3506	115	4	notice	notice	NOUN
inlawrev-3506	115	5	of	of	ADP
inlawrev-3506	115	6	deficiency	deficiency	NOUN
inlawrev-3506	115	7	provides	provide	VERB
inlawrev-3506	115	8	official	official	ADJ
inlawrev-3506	115	9	notice	notice	NOUN
inlawrev-3506	115	10	of	of	ADP
inlawrev-3506	115	11	the	the	DET
inlawrev-3506	115	12	deficiency	deficiency	NOUN
inlawrev-3506	115	13	amount	amount	NOUN
inlawrev-3506	115	14	and	and	CCONJ
inlawrev-3506	115	15	the	the	DET
inlawrev-3506	115	16	irs	irs	PROPN
inlawrev-3506	115	17	's	's	PART
inlawrev-3506	115	18	reason	reason	NOUN
inlawrev-3506	115	19	for	for	ADP
inlawrev-3506	115	20	the	the	DET
inlawrev-3506	115	21	adjustment	adjustment	NOUN
inlawrev-3506	115	22	.	.	PUNCT
inlawrev-3506	116	1	mailing	mail	VERB
inlawrev-3506	116	2	of	of	ADP
inlawrev-3506	116	3	a	a	DET
inlawrev-3506	116	4	notice	notice	NOUN
inlawrev-3506	116	5	of	of	ADP
inlawrev-3506	116	6	deficiency	deficiency	NOUN
inlawrev-3506	116	7	has	have	VERB
inlawrev-3506	116	8	multiple	multiple	ADJ
inlawrev-3506	116	9	,	,	PUNCT
inlawrev-3506	116	10	important	important	ADJ
inlawrev-3506	116	11	consequences	consequence	NOUN
inlawrev-3506	116	12	.	.	PUNCT
inlawrev-3506	117	1	first	first	ADV
inlawrev-3506	117	2	,	,	PUNCT
inlawrev-3506	117	3	the	the	DET
inlawrev-3506	117	4	notice	notice	NOUN
inlawrev-3506	117	5	of	of	ADP
inlawrev-3506	117	6	deficiency	deficiency	NOUN
inlawrev-3506	117	7	provides	provide	VERB
inlawrev-3506	117	8	notice	notice	NOUN
inlawrev-3506	117	9	to	to	ADP
inlawrev-3506	117	10	the	the	DET
inlawrev-3506	117	11	taxpayer	taxpayer	NOUN
inlawrev-3506	117	12	of	of	ADP
inlawrev-3506	117	13	the	the	DET
inlawrev-3506	117	14	asserted	asserted	ADJ
inlawrev-3506	117	15	deficiency	deficiency	NOUN
inlawrev-3506	117	16	and	and	CCONJ
inlawrev-3506	117	17	of	of	ADP
inlawrev-3506	117	18	the	the	DET
inlawrev-3506	117	19	irs	irs	PROPN
inlawrev-3506	117	20	's	's	PART
inlawrev-3506	117	21	intent	intent	NOUN
inlawrev-3506	117	22	to	to	PART
inlawrev-3506	117	23	assess	assess	VERB
inlawrev-3506	117	24	if	if	SCONJ
inlawrev-3506	117	25	the	the	DET
inlawrev-3506	117	26	taxpayer	taxpayer	NOUN
inlawrev-3506	117	27	does	do	AUX
inlawrev-3506	117	28	not	not	PART
inlawrev-3506	117	29	respond	respond	VERB
inlawrev-3506	117	30	by	by	ADP
inlawrev-3506	117	31	filing	file	VERB
inlawrev-3506	117	32	a	a	DET
inlawrev-3506	117	33	timely	timely	ADJ
inlawrev-3506	117	34	tax	tax	NOUN
inlawrev-3506	117	35	court	court	NOUN
inlawrev-3506	117	36	petition	petition	NOUN
inlawrev-3506	117	37	(	(	PUNCT
inlawrev-3506	117	38	a	a	DET
inlawrev-3506	117	39	notification	notification	NOUN
inlawrev-3506	117	40	function	function	NOUN
inlawrev-3506	117	41	)	)	PUNCT
inlawrev-3506	117	42	.	.	PUNCT
inlawrev-3506	118	1	second	second	ADV
inlawrev-3506	118	2	,	,	PUNCT
inlawrev-3506	118	3	the	the	DET
inlawrev-3506	118	4	notice	notice	NOUN
inlawrev-3506	118	5	provides	provide	VERB
inlawrev-3506	118	6	the	the	DET
inlawrev-3506	118	7	taxpayer	taxpayer	NOUN
inlawrev-3506	118	8	with	with	ADP
inlawrev-3506	118	9	the	the	DET
inlawrev-3506	118	10	jurisdictional	jurisdictional	ADJ
inlawrev-3506	118	11	"	"	PUNCT
inlawrev-3506	118	12	ticket	ticket	NOUN
inlawrev-3506	118	13	to	to	ADP
inlawrev-3506	118	14	the	the	DET
inlawrev-3506	118	15	tax	tax	NOUN
inlawrev-3506	118	16	court	court	NOUN
inlawrev-3506	118	17	,	,	PUNCT
inlawrev-3506	118	18	"	"	PUNCT
inlawrev-3506	118	19	as	as	SCONJ
inlawrev-3506	118	20	discussed	discuss	VERB
inlawrev-3506	118	21	above	above	ADV
inlawrev-3506	118	22	.	.	PUNCT
inlawrev-3506	119	1	third	third	ADJ
inlawrev-3506	119	2	,	,	PUNCT
inlawrev-3506	119	3	assessment	assessment	NOUN
inlawrev-3506	119	4	of	of	ADP
inlawrev-3506	119	5	tax	tax	NOUN
inlawrev-3506	119	6	is	be	AUX
inlawrev-3506	119	7	prohibited	prohibit	VERB
inlawrev-3506	119	8	during	during	ADP
inlawrev-3506	119	9	the	the	DET
inlawrev-3506	119	10	ninety	ninety	NUM
inlawrev-3506	119	11	-	-	PUNCT
inlawrev-3506	119	12	day	day	NOUN
inlawrev-3506	119	13	period	period	NOUN
inlawrev-3506	119	14	within	within	ADP
inlawrev-3506	119	15	which	which	PRON
inlawrev-3506	119	16	the	the	DET
inlawrev-3506	119	17	taxpayer	taxpayer	NOUN
inlawrev-3506	119	18	may	may	AUX
inlawrev-3506	119	19	petition	petition	VERB
inlawrev-3506	119	20	the	the	DET
inlawrev-3506	119	21	tax	tax	NOUN
inlawrev-3506	119	22	court	court	NOUN
inlawrev-3506	119	23	,	,	PUNCT
inlawrev-3506	119	24	and	and	CCONJ
inlawrev-3506	119	25	ifa	ifa	PROPN
inlawrev-3506	119	26	tax	tax	PROPN
inlawrev-3506	119	27	court	court	NOUN
inlawrev-3506	119	28	petition	petition	NOUN
inlawrev-3506	119	29	is	be	AUX
inlawrev-3506	119	30	filed	file	VERB
inlawrev-3506	119	31	,	,	PUNCT
inlawrev-3506	119	32	until	until	SCONJ
inlawrev-3506	119	33	the	the	DET
inlawrev-3506	119	34	tax	tax	NOUN
inlawrev-3506	119	35	court	court	NOUN
inlawrev-3506	119	36	decision	decision	NOUN
inlawrev-3506	119	37	is	be	AUX
inlawrev-3506	119	38	final	final	ADJ
inlawrev-3506	119	39	.	.	PUNCT
inlawrev-3506	120	1	fourth	fourth	ADJ
inlawrev-3506	120	2	,	,	PUNCT
inlawrev-3506	120	3	as	as	ADP
inlawrev-3506	120	4	a	a	DET
inlawrev-3506	120	5	corollary	corollary	NOUN
inlawrev-3506	120	6	,	,	PUNCT
inlawrev-3506	120	7	the	the	DET
inlawrev-3506	120	8	notice	notice	NOUN
inlawrev-3506	120	9	tolls	toll	VERB
inlawrev-3506	120	10	the	the	DET
inlawrev-3506	120	11	statute	statute	NOUN
inlawrev-3506	120	12	of	of	ADP
inlawrev-3506	120	13	limitations	limitation	NOUN
inlawrev-3506	120	14	on	on	ADP
inlawrev-3506	120	15	assessment	assessment	NOUN
inlawrev-3506	120	16	for	for	ADP
inlawrev-3506	120	17	the	the	DET
inlawrev-3506	120	18	length	length	NOUN
inlawrev-3506	120	19	of	of	ADP
inlawrev-3506	120	20	the	the	DET
inlawrev-3506	120	21	prohibited	prohibit	VERB
inlawrev-3506	120	22	period	period	NOUN
inlawrev-3506	120	23	plus	plus	CCONJ
inlawrev-3506	120	24	sixty	sixty	NUM
inlawrev-3506	120	25	days	day	NOUN
inlawrev-3506	120	26	,	,	PUNCT
inlawrev-3506	120	27	providing	provide	VERB
inlawrev-3506	120	28	the	the	DET
inlawrev-3506	120	29	irs	irs	PROPN
inlawrev-3506	120	30	with	with	ADP
inlawrev-3506	120	31	time	time	NOUN
inlawrev-3506	120	32	to	to	PART
inlawrev-3506	120	33	assess	assess	VERB
inlawrev-3506	120	34	tax	tax	NOUN
inlawrev-3506	120	35	should	should	AUX
inlawrev-3506	120	36	the	the	DET
inlawrev-3506	120	37	taxpayer	taxpayer	NOUN
inlawrev-3506	120	38	lose	lose	VERB
inlawrev-3506	120	39	the	the	DET
inlawrev-3506	120	40	tax	tax	NOUN
inlawrev-3506	120	41	court	court	NOUN
inlawrev-3506	120	42	case	case	NOUN
inlawrev-3506	120	43	or	or	CCONJ
inlawrev-3506	120	44	fail	fail	VERB
inlawrev-3506	120	45	to	to	PART
inlawrev-3506	120	46	petition	petition	VERB
inlawrev-3506	120	47	the	the	DET
inlawrev-3506	120	48	tax	tax	NOUN
inlawrev-3506	120	49	court	court	NOUN
inlawrev-3506	120	50	.	.	PUNCT
inlawrev-3506	121	1	fifth	fifth	ADJ
inlawrev-3506	121	2	,	,	PUNCT
inlawrev-3506	121	3	if	if	SCONJ
inlawrev-3506	121	4	the	the	DET
inlawrev-3506	121	5	taxpayer	taxpayer	NOUN
inlawrev-3506	121	6	does	do	AUX
inlawrev-3506	121	7	petition	petition	VERB
inlawrev-3506	121	8	the	the	DET
inlawrev-3506	121	9	tax	tax	NOUN
inlawrev-3506	121	10	court	court	NOUN
inlawrev-3506	121	11	,	,	PUNCT
inlawrev-3506	121	12	the	the	DET
inlawrev-3506	121	13	notice	notice	NOUN
inlawrev-3506	121	14	of	of	ADP
inlawrev-3506	121	15	deficiency	deficiency	NOUN
inlawrev-3506	121	16	becomes	become	VERB
inlawrev-3506	121	17	part	part	NOUN
inlawrev-3506	121	18	of	of	ADP
inlawrev-3506	121	19	the	the	DET
inlawrev-3506	121	20	pleadings	pleading	NOUN
inlawrev-3506	121	21	,	,	PUNCT
inlawrev-3506	121	22	in	in	ADP
inlawrev-3506	121	23	effect	effect	NOUN
inlawrev-3506	121	24	forming	form	VERB
inlawrev-3506	121	25	the	the	DET
inlawrev-3506	121	26	first	first	ADJ
inlawrev-3506	121	27	statement	statement	NOUN
inlawrev-3506	121	28	of	of	ADP
inlawrev-3506	121	29	the	the	DET
inlawrev-3506	121	30	irs	irs	PROPN
inlawrev-3506	121	31	's	's	PART
inlawrev-3506	121	32	case	case	NOUN
inlawrev-3506	121	33	,	,	PUNCT
inlawrev-3506	121	34	analogous	analogous	ADJ
inlawrev-3506	121	35	to	to	ADP
inlawrev-3506	121	36	a	a	DET
inlawrev-3506	121	37	complaint	complaint	NOUN
inlawrev-3506	121	38	.	.	PUNCT
inlawrev-3506	122	1	finally	finally	ADV
inlawrev-3506	122	2	,	,	PUNCT
inlawrev-3506	122	3	in	in	ADP
inlawrev-3506	122	4	tax	tax	NOUN
inlawrev-3506	122	5	court	court	NOUN
inlawrev-3506	122	6	,	,	PUNCT
inlawrev-3506	122	7	the	the	DET
inlawrev-3506	122	8	notice	notice	NOUN
inlawrev-3506	122	9	of	of	ADP
inlawrev-3506	122	10	deficiency	deficiency	NOUN
inlawrev-3506	122	11	plays	play	VERB
inlawrev-3506	122	12	an	an	DET
inlawrev-3506	122	13	important	important	ADJ
inlawrev-3506	122	14	role	role	NOUN
inlawrev-3506	122	15	in	in	ADP
inlawrev-3506	122	16	allocating	allocate	VERB
inlawrev-3506	122	17	the	the	DET
inlawrev-3506	122	18	burden	burden	NOUN
inlawrev-3506	122	19	of	of	ADP
inlawrev-3506	122	20	proof	proof	NOUN
inlawrev-3506	122	21	^^	^^	PUNCT
inlawrev-3506	122	22	a	a	DET
inlawrev-3506	122	23	notice	notice	NOUN
inlawrev-3506	122	24	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	122	25	that	that	PRON
inlawrev-3506	122	26	is	be	AUX
inlawrev-3506	122	27	defective	defective	ADJ
inlawrev-3506	122	28	such	such	ADJ
inlawrev-3506	122	29	that	that	SCONJ
inlawrev-3506	122	30	it	it	PRON
inlawrev-3506	122	31	is	be	AUX
inlawrev-3506	122	32	invalid	invalid	ADJ
inlawrev-3506	122	33	is	be	AUX
inlawrev-3506	122	34	void	void	ADJ
inlawrev-3506	122	35	ab	ab	PROPN
inlawrev-3506	122	36	initio	initio	NOUN
inlawrev-3506	122	37	so	so	SCONJ
inlawrev-3506	122	38	that	that	SCONJ
inlawrev-3506	122	39	,	,	PUNCT
inlawrev-3506	122	40	generally	generally	ADV
inlawrev-3506	122	41	speaking	speak	VERB
inlawrev-3506	122	42	,	,	PUNCT
inlawrev-3506	122	43	it	it	PRON
inlawrev-3506	122	44	plays	play	VERB
inlawrev-3506	122	45	none	none	NOUN
inlawrev-3506	122	46	of	of	ADP
inlawrev-3506	122	47	these	these	DET
inlawrev-3506	122	48	functions	function	NOUN
inlawrev-3506	122	49	.	.	PUNCT
inlawrev-3506	122	50	"	"	PUNCT
inlawrev-3506	123	1	the	the	DET
inlawrev-3506	123	2	immediate	immediate	ADJ
inlawrev-3506	123	3	effect	effect	NOUN
inlawrev-3506	123	4	of	of	ADP
inlawrev-3506	123	5	a	a	DET
inlawrev-3506	123	6	tax	tax	NOUN
inlawrev-3506	123	7	court	court	NOUN
inlawrev-3506	123	8	determination	determination	NOUN
inlawrev-3506	123	9	that	that	SCONJ
inlawrev-3506	123	10	a	a	DET
inlawrev-3506	123	11	notice	notice	NOUN
inlawrev-3506	123	12	is	be	AUX
inlawrev-3506	123	13	invalid	invalid	ADJ
inlawrev-3506	123	14	is	be	AUX
inlawrev-3506	123	15	that	that	SCONJ
inlawrev-3506	123	16	the	the	DET
inlawrev-3506	123	17	tax	tax	NOUN
inlawrev-3506	123	18	court	court	NOUN
inlawrev-3506	123	19	will	will	AUX
inlawrev-3506	123	20	dismiss	dismiss	VERB
inlawrev-3506	123	21	the	the	DET
inlawrev-3506	123	22	case	case	NOUN
inlawrev-3506	123	23	for	for	ADP
inlawrev-3506	123	24	lack	lack	NOUN
inlawrev-3506	123	25	of	of	ADP
inlawrev-3506	123	26	subject	subject	ADJ
inlawrev-3506	123	27	-	-	PUNCT
inlawrev-3506	123	28	matter	matter	NOUN
inlawrev-3506	123	29	jurisdiction	jurisdiction	NOUN
inlawrev-3506	123	30	.	.	PUNCT
inlawrev-3506	124	1	a	a	DET
inlawrev-3506	124	2	key	key	ADJ
inlawrev-3506	124	3	collateral	collateral	ADJ
inlawrev-3506	124	4	consequence	consequence	NOUN
inlawrev-3506	124	5	is	be	AUX
inlawrev-3506	124	6	that	that	SCONJ
inlawrev-3506	124	7	an	an	DET
inlawrev-3506	124	8	invalid	invalid	ADJ
inlawrev-3506	124	9	notice	notice	NOUN
inlawrev-3506	124	10	does	do	AUX
inlawrev-3506	124	11	not	not	PART
inlawrev-3506	124	12	toll	toll	VERB
inlawrev-3506	124	13	the	the	DET
inlawrev-3506	124	14	statute	statute	NOUN
inlawrev-3506	124	15	of	of	ADP
inlawrev-3506	124	16	limitations	limitation	NOUN
inlawrev-3506	124	17	on	on	ADP
inlawrev-3506	124	18	assessment	assessment	NOUN
inlawrev-3506	124	19	,	,	PUNCT
inlawrev-3506	124	20	so	so	SCONJ
inlawrev-3506	124	21	the	the	DET
inlawrev-3506	124	22	period	period	NOUN
inlawrev-3506	124	23	for	for	ADP
inlawrev-3506	124	24	assessment	assessment	NOUN
inlawrev-3506	124	25	ordinarily	ordinarily	ADV
inlawrev-3506	124	26	will	will	AUX
inlawrev-3506	124	27	have	have	VERB
inlawrev-3506	124	28	expired.^	expired.^	NOUN
inlawrev-3506	124	29	'	'	PART
inlawrev-3506	124	30	*	*	PUNCT
inlawrev-3506	124	31	expiration	expiration	NOUN
inlawrev-3506	124	32	ofthe	ofthe	PROPN
inlawrev-3506	124	33	statute	statute	NOUN
inlawrev-3506	124	34	oflimitations	oflimitation	NOUN
inlawrev-3506	124	35	precludes	preclude	VERB
inlawrev-3506	124	36	assessment	assessment	NOUN
inlawrev-3506	124	37	and	and	CCONJ
inlawrev-3506	124	38	collection	collection	NOUN
inlawrev-3506	124	39	oftax	oftax	NOUN
inlawrev-3506	124	40	by	by	ADP
inlawrev-3506	124	41	the	the	DET
inlawrev-3506	124	42	irs	irs	PROPN
inlawrev-3506	124	43	.	.	PUNCT
inlawrev-3506	125	1	professor	professor	NOUN
inlawrev-3506	125	2	schoenfeld	schoenfeld	VERB
inlawrev-3506	125	3	accurately	accurately	ADV
inlawrev-3506	125	4	points	point	VERB
inlawrev-3506	125	5	out	out	ADP
inlawrev-3506	125	6	that	that	SCONJ
inlawrev-3506	125	7	,	,	PUNCT
inlawrev-3506	125	8	in	in	ADP
inlawrev-3506	125	9	considering	consider	VERB
inlawrev-3506	125	10	arguably	arguably	ADV
inlawrev-3506	125	11	defective	defective	ADJ
inlawrev-3506	125	12	notices	notice	NOUN
inlawrev-3506	125	13	of	of	ADP
inlawrev-3506	125	14	deficiency	deficiency	NOUN
inlawrev-3506	125	15	,	,	PUNCT
inlawrev-3506	125	16	the	the	DET
inlawrev-3506	125	17	tax	tax	NOUN
inlawrev-3506	125	18	court	court	NOUN
inlawrev-3506	125	19	has	have	AUX
inlawrev-3506	125	20	overemphasized	overemphasize	VERB
inlawrev-3506	125	21	the	the	DET
inlawrev-3506	125	22	jurisdictional	jurisdictional	ADJ
inlawrev-3506	125	23	function	function	NOUN
inlawrev-3506	125	24	ofthe	ofthe	NOUN
inlawrev-3506	125	25	notice	notice	NOUN
inlawrev-3506	125	26	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	125	27	.^^	.^^	PUNCT
inlawrev-3506	126	1	i	i	PRON
inlawrev-3506	126	2	have	have	AUX
inlawrev-3506	126	3	previously	previously	ADV
inlawrev-3506	126	4	argued	argue	VERB
inlawrev-3506	126	5	that	that	SCONJ
inlawrev-3506	126	6	not	not	PART
inlawrev-3506	126	7	all	all	DET
inlawrev-3506	126	8	defects	defect	NOUN
inlawrev-3506	126	9	in	in	ADP
inlawrev-3506	126	10	notices	notice	NOUN
inlawrev-3506	126	11	of	of	ADP
inlawrev-3506	126	12	deficiency	deficiency	NOUN
inlawrev-3506	126	13	are	be	AUX
inlawrev-3506	126	14	grounds	ground	NOUN
inlawrev-3506	126	15	for	for	ADP
inlawrev-3506	126	16	invalidation	invalidation	NOUN
inlawrev-3506	126	17	and	and	CCONJ
inlawrev-3506	126	18	32	32	NUM
inlawrev-3506	126	19	.	.	PUNCT
inlawrev-3506	127	1	the	the	DET
inlawrev-3506	127	2	notice	notice	NOUN
inlawrev-3506	127	3	of	of	ADP
inlawrev-3506	127	4	deficiency	deficiency	NOUN
inlawrev-3506	127	5	therefore	therefore	ADV
inlawrev-3506	127	6	has	have	VERB
inlawrev-3506	127	7	three	three	NUM
inlawrev-3506	127	8	main	main	ADJ
inlawrev-3506	127	9	functions	function	NOUN
inlawrev-3506	127	10	and	and	CCONJ
inlawrev-3506	127	11	several	several	ADJ
inlawrev-3506	127	12	lesser	less	ADJ
inlawrev-3506	127	13	functions	function	NOUN
inlawrev-3506	127	14	.	.	PUNCT
inlawrev-3506	128	1	the	the	DET
inlawrev-3506	128	2	three	three	NUM
inlawrev-3506	128	3	main	main	ADJ
inlawrev-3506	128	4	functions	function	NOUN
inlawrev-3506	128	5	are	be	AUX
inlawrev-3506	128	6	the	the	DET
inlawrev-3506	128	7	notice	notice	NOUN
inlawrev-3506	128	8	function	function	NOUN
inlawrev-3506	128	9	,	,	PUNCT
inlawrev-3506	128	10	the	the	DET
inlawrev-3506	128	11	pleading	plead	VERB
inlawrev-3506	128	12	function	function	NOUN
inlawrev-3506	128	13	in	in	ADP
inlawrev-3506	128	14	a	a	DET
inlawrev-3506	128	15	tax	tax	NOUN
inlawrev-3506	128	16	court	court	NOUN
inlawrev-3506	128	17	case	case	NOUN
inlawrev-3506	128	18	,	,	PUNCT
inlawrev-3506	128	19	and	and	CCONJ
inlawrev-3506	128	20	the	the	DET
inlawrev-3506	128	21	jurisdictional	jurisdictional	ADJ
inlawrev-3506	128	22	function	function	NOUN
inlawrev-3506	128	23	in	in	ADP
inlawrev-3506	128	24	tax	tax	NOUN
inlawrev-3506	128	25	court	court	NOUN
inlawrev-3506	128	26	.	.	PUNCT
inlawrev-3506	129	1	confusing	confuse	VERB
inlawrev-3506	129	2	these	these	DET
inlawrev-3506	129	3	functions	function	NOUN
inlawrev-3506	129	4	may	may	AUX
inlawrev-3506	129	5	result	result	VERB
inlawrev-3506	129	6	in	in	ADP
inlawrev-3506	129	7	inappropriate	inappropriate	ADJ
inlawrev-3506	129	8	remedies	remedy	NOUN
inlawrev-3506	129	9	for	for	ADP
inlawrev-3506	129	10	defective	defective	ADJ
inlawrev-3506	129	11	notices	notice	NOUN
inlawrev-3506	129	12	,	,	PUNCT
inlawrev-3506	129	13	particularly	particularly	ADV
inlawrev-3506	129	14	inappropriate	inappropriate	ADJ
inlawrev-3506	129	15	dismissals	dismissal	NOUN
inlawrev-3506	129	16	for	for	ADP
inlawrev-3506	129	17	lack	lack	NOUN
inlawrev-3506	129	18	oftax	oftax	PROPN
inlawrev-3506	129	19	court	court	PROPN
inlawrev-3506	129	20	subjectmatter	subjectmatter	PROPN
inlawrev-3506	129	21	jurisdiction	jurisdiction	PROPN
inlawrev-3506	129	22	.	.	PUNCT
inlawrev-3506	130	1	see	see	VERB
inlawrev-3506	130	2	generally	generally	ADV
inlawrev-3506	130	3	leandra	leandra	PROPN
inlawrev-3506	130	4	lederman	lederman	PROPN
inlawrev-3506	130	5	,	,	PUNCT
inlawrev-3506	130	6	"	"	PUNCT
inlawrev-3506	130	7	civil	civil	ADJ
inlawrev-3506	130	8	"	"	PUNCT
inlawrev-3506	130	9	izing	izing	ADJ
inlawrev-3506	130	10	tax	tax	NOUN
inlawrev-3506	130	11	procedure	procedure	NOUN
inlawrev-3506	130	12	:	:	PUNCT
inlawrev-3506	130	13	applying	apply	VERB
inlawrev-3506	130	14	general	general	ADJ
inlawrev-3506	130	15	federal	federal	ADJ
inlawrev-3506	130	16	learning	learning	NOUN
inlawrev-3506	130	17	to	to	ADP
inlawrev-3506	130	18	statutory	statutory	ADJ
inlawrev-3506	130	19	notices	notice	NOUN
inlawrev-3506	130	20	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	130	21	,	,	PUNCT
inlawrev-3506	130	22	30	30	NUM
inlawrev-3506	130	23	u.c	u.c	PROPN
inlawrev-3506	130	24	.	.	PROPN
inlawrev-3506	131	1	davis	davis	PROPN
inlawrev-3506	131	2	l.	l.	PROPN
inlawrev-3506	131	3	rev	rev	PROPN
inlawrev-3506	131	4	.	.	PROPN
inlawrev-3506	131	5	1	1	NUM
inlawrev-3506	131	6	83	83	NUM
inlawrev-3506	131	7	(	(	PUNCT
inlawrev-3506	131	8	1	1	NUM
inlawrev-3506	131	9	996	996	NUM
inlawrev-3506	131	10	)	)	PUNCT
inlawrev-3506	131	11	.	.	PUNCT
inlawrev-3506	132	1	33	33	NUM
inlawrev-3506	132	2	.	.	PUNCT
inlawrev-3506	133	1	cf	cf	NOUN
inlawrev-3506	133	2	roszkos	roszkos	NOUN
inlawrev-3506	133	3	v.	v.	ADP
inlawrev-3506	133	4	comm'r	comm'r	PROPN
inlawrev-3506	133	5	,	,	PUNCT
inlawrev-3506	133	6	850	850	NUM
inlawrev-3506	133	7	f.2d	f.2d	ADP
inlawrev-3506	133	8	514	514	NUM
inlawrev-3506	133	9	,	,	PUNCT
inlawrev-3506	133	10	517	517	NUM
inlawrev-3506	133	11	(	(	PUNCT
inlawrev-3506	133	12	9th	9th	ADJ
inlawrev-3506	133	13	cir	cir	NOUN
inlawrev-3506	133	14	.	.	PROPN
inlawrev-3506	133	15	1988	1988	NUM
inlawrev-3506	133	16	)	)	PUNCT
inlawrev-3506	134	1	(	(	PUNCT
inlawrev-3506	134	2	stating	state	VERB
inlawrev-3506	134	3	that	that	SCONJ
inlawrev-3506	134	4	notices	notice	NOUN
inlawrev-3506	134	5	of	of	ADP
inlawrev-3506	134	6	deficiency	deficiency	NOUN
inlawrev-3506	134	7	sent	send	VERB
inlawrev-3506	134	8	to	to	ADP
inlawrev-3506	134	9	incorrect	incorrect	ADJ
inlawrev-3506	134	10	addresses	address	NOUN
inlawrev-3506	134	11	were	be	AUX
inlawrev-3506	134	12	"	"	PUNCT
inlawrev-3506	134	13	null	null	ADJ
inlawrev-3506	134	14	eind	eind	NOUN
inlawrev-3506	134	15	void	void	NOUN
inlawrev-3506	134	16	"	"	PUNCT
inlawrev-3506	134	17	)	)	PUNCT
inlawrev-3506	134	18	.	.	PUNCT
inlawrev-3506	135	1	34	34	NUM
inlawrev-3506	135	2	.	.	PUNCT
inlawrev-3506	136	1	see	see	VERB
inlawrev-3506	136	2	,	,	PUNCT
inlawrev-3506	136	3	e.g.	e.g.	ADV
inlawrev-3506	136	4	,	,	PUNCT
inlawrev-3506	136	5	reddock	reddock	NOUN
inlawrev-3506	136	6	v.	v.	ADP
inlawrev-3506	136	7	comm'r	comm'r	PROPN
inlawrev-3506	136	8	,	,	PUNCT
inlawrev-3506	136	9	72	72	NUM
inlawrev-3506	136	10	t.c	t.c	NOUN
inlawrev-3506	136	11	.	.	PROPN
inlawrev-3506	136	12	21	21	NUM
inlawrev-3506	136	13	,	,	PUNCT
inlawrev-3506	136	14	26	26	NUM
inlawrev-3506	136	15	(	(	PUNCT
inlawrev-3506	136	16	1979	1979	NUM
inlawrev-3506	136	17	)	)	PUNCT
inlawrev-3506	136	18	;	;	PUNCT
inlawrev-3506	136	19	atlas	atlas	PROPN
inlawrev-3506	136	20	oil	oil	PROPN
inlawrev-3506	136	21	&	&	CCONJ
inlawrev-3506	136	22	ref	ref	PROPN
inlawrev-3506	136	23	corp	corp	PROPN
inlawrev-3506	136	24	.	.	PROPN
inlawrev-3506	137	1	v.	v.	PROPN
inlawrev-3506	137	2	comm'r	comm'r	PROPN
inlawrev-3506	137	3	,	,	PUNCT
inlawrev-3506	137	4	22	22	NUM
inlawrev-3506	137	5	t.c	t.c	PROPN
inlawrev-3506	137	6	.	.	PROPN
inlawrev-3506	137	7	552	552	NUM
inlawrev-3506	137	8	,	,	PUNCT
inlawrev-3506	137	9	558	558	NUM
inlawrev-3506	137	10	-	-	SYM
inlawrev-3506	137	11	59	59	NUM
inlawrev-3506	137	12	(	(	PUNCT
inlawrev-3506	137	13	1954	1954	NUM
inlawrev-3506	137	14	)	)	PUNCT
inlawrev-3506	137	15	,	,	PUNCT
inlawrev-3506	137	16	overruled	overrule	VERB
inlawrev-3506	137	17	on	on	ADP
inlawrev-3506	137	18	other	other	ADJ
inlawrev-3506	137	19	grounds	ground	NOUN
inlawrev-3506	137	20	by	by	ADP
inlawrev-3506	137	21	woods	wood	NOUN
inlawrev-3506	137	22	v.	v.	ADP
inlawrev-3506	137	23	comm'r	comm'r	NOUN
inlawrev-3506	137	24	,	,	PUNCT
inlawrev-3506	137	25	92	92	NUM
inlawrev-3506	137	26	t.c	t.c	PROPN
inlawrev-3506	137	27	.	.	PROPN
inlawrev-3506	137	28	776	776	NUM
inlawrev-3506	137	29	,	,	PUNCT
inlawrev-3506	137	30	778	778	NUM
inlawrev-3506	137	31	(	(	PUNCT
inlawrev-3506	137	32	1989	1989	NUM
inlawrev-3506	137	33	)	)	PUNCT
inlawrev-3506	137	34	.	.	PUNCT
inlawrev-3506	138	1	35	35	NUM
inlawrev-3506	138	2	.	.	PUNCT
inlawrev-3506	139	1	see	see	VERB
inlawrev-3506	139	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	139	3	,	,	PUNCT
inlawrev-3506	139	4	supra	supra	PROPN
inlawrev-3506	139	5	note	note	PROPN
inlawrev-3506	139	6	5	5	NUM
inlawrev-3506	139	7	,	,	PUNCT
inlawrev-3506	139	8	at	at	ADP
inlawrev-3506	139	9	534	534	NUM
inlawrev-3506	139	10	.	.	PUNCT
inlawrev-3506	139	11	148	148	NUM
inlawrev-3506	139	12	indiana	indiana	NOUN
inlawrev-3506	139	13	law	law	NOUN
inlawrev-3506	139	14	review	review	NOUN
inlawrev-3506	140	1	[	[	X
inlawrev-3506	140	2	vol	vol	NOUN
inlawrev-3506	140	3	.	.	PUNCT
inlawrev-3506	140	4	35:143	35:143	ADJ
inlawrev-3506	140	5	concomitant	concomitant	ADJ
inlawrev-3506	140	6	dismissal	dismissal	NOUN
inlawrev-3506	140	7	of	of	ADP
inlawrev-3506	140	8	the	the	DET
inlawrev-3506	140	9	tax	tax	NOUN
inlawrev-3506	140	10	court	court	NOUN
inlawrev-3506	140	11	case.^^	case.^^	PUNCT
inlawrev-3506	141	1	instead	instead	ADV
inlawrev-3506	141	2	,	,	PUNCT
inlawrev-3506	141	3	the	the	DET
inlawrev-3506	141	4	tax	tax	NOUN
inlawrev-3506	141	5	court	court	NOUN
inlawrev-3506	141	6	should	should	AUX
inlawrev-3506	141	7	consider	consider	VERB
inlawrev-3506	141	8	whether	whether	SCONJ
inlawrev-3506	141	9	a	a	DET
inlawrev-3506	141	10	defect	defect	NOUN
inlawrev-3506	141	11	affects	affect	VERB
inlawrev-3506	141	12	the	the	DET
inlawrev-3506	141	13	notification	notification	NOUN
inlawrev-3506	141	14	or	or	CCONJ
inlawrev-3506	141	15	pleading	plead	VERB
inlawrev-3506	141	16	function	function	NOUN
inlawrev-3506	141	17	or	or	CCONJ
inlawrev-3506	141	18	is	be	AUX
inlawrev-3506	141	19	truly	truly	ADV
inlawrev-3506	141	20	jurisdictional?^	jurisdictional?^	NOUN
inlawrev-3506	141	21	in	in	ADP
inlawrev-3506	141	22	fact	fact	NOUN
inlawrev-3506	141	23	,	,	PUNCT
inlawrev-3506	141	24	a	a	DET
inlawrev-3506	141	25	notice	notice	NOUN
inlawrev-3506	141	26	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	141	27	needs	need	VERB
inlawrev-3506	141	28	far	far	ADV
inlawrev-3506	141	29	fewer	few	ADJ
inlawrev-3506	141	30	elements	element	NOUN
inlawrev-3506	141	31	to	to	PART
inlawrev-3506	141	32	allow	allow	VERB
inlawrev-3506	141	33	the	the	DET
inlawrev-3506	141	34	tax	tax	NOUN
inlawrev-3506	141	35	court	court	NOUN
inlawrev-3506	141	36	to	to	PART
inlawrev-3506	141	37	take	take	VERB
inlawrev-3506	141	38	jurisdiction	jurisdiction	NOUN
inlawrev-3506	141	39	over	over	ADP
inlawrev-3506	141	40	the	the	DET
inlawrev-3506	141	41	case	case	NOUN
inlawrev-3506	141	42	than	than	SCONJ
inlawrev-3506	141	43	it	it	PRON
inlawrev-3506	141	44	does	do	AUX
inlawrev-3506	141	45	to	to	PART
inlawrev-3506	141	46	notify	notify	VERB
inlawrev-3506	141	47	a	a	DET
inlawrev-3506	141	48	taxpayer	taxpayer	NOUN
inlawrev-3506	141	49	in	in	ADP
inlawrev-3506	141	50	enough	enough	ADJ
inlawrev-3506	141	51	detail	detail	NOUN
inlawrev-3506	141	52	to	to	PART
inlawrev-3506	141	53	enable	enable	VERB
inlawrev-3506	141	54	the	the	DET
inlawrev-3506	141	55	taxpayer	taxpayer	NOUN
inlawrev-3506	141	56	to	to	PART
inlawrev-3506	141	57	rebut	rebut	VERB
inlawrev-3506	141	58	irs	irs	PROPN
inlawrev-3506	141	59	allegations	allegation	NOUN
inlawrev-3506	141	60	in	in	ADP
inlawrev-3506	141	61	his	his	PRON
inlawrev-3506	141	62	principal	principal	ADJ
inlawrev-3506	141	63	tax	tax	NOUN
inlawrev-3506	141	64	court	court	NOUN
inlawrev-3506	141	65	pleading	pleading	NOUN
inlawrev-3506	141	66	,	,	PUNCT
inlawrev-3506	141	67	the	the	DET
inlawrev-3506	141	68	petition.^	petition.^	PROPN
inlawrev-3506	141	69	*	*	PROPN
inlawrev-3506	141	70	1	1	NUM
inlawrev-3506	141	71	.	.	PUNCT
inlawrev-3506	142	1	the	the	DET
inlawrev-3506	142	2	''	''	PUNCT
inlawrev-3506	142	3	presumption	presumption	NOUN
inlawrev-3506	142	4	ofcorrectness	ofcorrectness	NOUN
inlawrev-3506	142	5	.	.	PUNCT
inlawrev-3506	143	1	"	"	PUNCT
inlawrev-3506	143	2	—	—	PUNCT
inlawrev-3506	143	3	as	as	SCONJ
inlawrev-3506	143	4	professor	professor	NOUN
inlawrev-3506	143	5	schoenfeld	schoenfeld	NOUN
inlawrev-3506	143	6	points	point	VERB
inlawrev-3506	143	7	out	out	ADP
inlawrev-3506	143	8	,	,	PUNCT
inlawrev-3506	143	9	a	a	DET
inlawrev-3506	143	10	"	"	PUNCT
inlawrev-3506	143	11	presumption	presumption	NOUN
inlawrev-3506	143	12	of	of	ADP
inlawrev-3506	143	13	correctness	correctness	NOUN
inlawrev-3506	143	14	"	"	PUNCT
inlawrev-3506	143	15	is	be	AUX
inlawrev-3506	143	16	afforded	afford	VERB
inlawrev-3506	143	17	the	the	DET
inlawrev-3506	143	18	notice	notice	NOUN
inlawrev-3506	143	19	of	of	ADP
inlawrev-3506	143	20	deficiency	deficiency	NOUN
inlawrev-3506	143	21	.^^	.^^	PUNCT
inlawrev-3506	144	1	this	this	DET
inlawrev-3506	144	2	term	term	NOUN
inlawrev-3506	144	3	is	be	AUX
inlawrev-3506	144	4	somewhat	somewhat	ADV
inlawrev-3506	144	5	misleading	misleading	ADJ
inlawrev-3506	144	6	.	.	PUNCT
inlawrev-3506	145	1	professor	professor	NOUN
inlawrev-3506	145	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	145	3	argues	argue	VERB
inlawrev-3506	145	4	that	that	SCONJ
inlawrev-3506	145	5	"	"	PUNCT
inlawrev-3506	145	6	the	the	DET
inlawrev-3506	145	7	notice	notice	NOUN
inlawrev-3506	145	8	[	[	X
inlawrev-3506	145	9	of	of	ADP
inlawrev-3506	145	10	deficiency	deficiency	NOUN
inlawrev-3506	145	11	]	]	PUNCT
inlawrev-3506	145	12	.	.	PUNCT
inlawrev-3506	145	13	.	.	PUNCT
inlawrev-3506	146	1	.	.	PUNCT
inlawrev-3506	146	2	carries	carry	VERB
inlawrev-3506	146	3	substantive	substantive	ADJ
inlawrev-3506	146	4	weight	weight	NOUN
inlawrev-3506	146	5	because	because	SCONJ
inlawrev-3506	146	6	it	it	PRON
inlawrev-3506	146	7	is	be	AUX
inlawrev-3506	146	8	presumed	presume	VERB
inlawrev-3506	146	9	to	to	PART
inlawrev-3506	146	10	be	be	AUX
inlawrev-3506	146	11	correct	correct	ADJ
inlawrev-3506	146	12	.	.	PUNCT
inlawrev-3506	147	1	'"*^	'"*^	NOUN
inlawrev-3506	147	2	however	however	ADV
inlawrev-3506	147	3	,	,	PUNCT
inlawrev-3506	147	4	the	the	DET
inlawrev-3506	147	5	presumption	presumption	NOUN
inlawrev-3506	147	6	of	of	ADP
inlawrev-3506	147	7	correctness	correctness	NOUN
inlawrev-3506	147	8	is	be	AUX
inlawrev-3506	147	9	not	not	PART
inlawrev-3506	147	10	a	a	DET
inlawrev-3506	147	11	true	true	ADJ
inlawrev-3506	147	12	presumption	presumption	NOUN
inlawrev-3506	147	13	;	;	PUNCT
inlawrev-3506	147	14	it	it	PRON
inlawrev-3506	147	15	carries	carry	VERB
inlawrev-3506	147	16	no	no	PRON
inlawrev-3506	147	17	more	more	ADV
inlawrev-3506	147	18	evidentiary	evidentiary	ADJ
inlawrev-3506	147	19	weight	weight	NOUN
inlawrev-3506	147	20	than	than	SCONJ
inlawrev-3506	147	21	does	do	AUX
inlawrev-3506	147	22	the	the	DET
inlawrev-3506	147	23	"	"	PUNCT
inlawrev-3506	147	24	presumption	presumption	NOUN
inlawrev-3506	147	25	of	of	ADP
inlawrev-3506	147	26	innocence	innocence	NOUN
inlawrev-3506	147	27	"	"	PUNCT
inlawrev-3506	147	28	ofa	ofa	PROPN
inlawrev-3506	147	29	criminal	criminal	ADJ
inlawrev-3506	147	30	defendant	defendant	NOUN
inlawrev-3506	147	31	.	.	PUNCT
inlawrev-3506	148	1	the	the	DET
inlawrev-3506	148	2	presumption	presumption	NOUN
inlawrev-3506	148	3	of	of	ADP
inlawrev-3506	148	4	correctness	correctness	NOUN
inlawrev-3506	148	5	merely	merely	ADV
inlawrev-3506	148	6	serves	serve	VERB
inlawrev-3506	148	7	to	to	PART
inlawrev-3506	148	8	assign	assign	VERB
inlawrev-3506	148	9	the	the	DET
inlawrev-3506	148	10	burden	burden	NOUN
inlawrev-3506	148	11	ofgoing	ofgoe	VERB
inlawrev-3506	148	12	forward	forward	ADV
inlawrev-3506	148	13	.	.	PUNCT
inlawrev-3506	149	1	"	"	PUNCT
inlawrev-3506	149	2	*	*	PUNCT
inlawrev-3506	149	3	'	'	PUNCT
inlawrev-3506	149	4	that	that	PRON
inlawrev-3506	149	5	is	be	AUX
inlawrev-3506	149	6	,	,	PUNCT
inlawrev-3506	149	7	by	by	ADP
inlawrev-3506	149	8	affording	afford	VERB
inlawrev-3506	149	9	the	the	DET
inlawrev-3506	149	10	notice	notice	NOUN
inlawrev-3506	149	11	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	149	12	initial	initial	ADJ
inlawrev-3506	149	13	credence	credence	NOUN
inlawrev-3506	149	14	,	,	PUNCT
inlawrev-3506	149	15	the	the	DET
inlawrev-3506	149	16	taxpayer	taxpayer	NOUN
inlawrev-3506	149	17	must	must	AUX
inlawrev-3506	149	18	come	come	VERB
inlawrev-3506	149	19	forward	forward	ADV
inlawrev-3506	149	20	in	in	ADP
inlawrev-3506	149	21	any	any	DET
inlawrev-3506	149	22	tax	tax	NOUN
inlawrev-3506	149	23	court	court	NOUN
inlawrev-3506	149	24	case	case	NOUN
inlawrev-3506	149	25	with	with	ADP
inlawrev-3506	149	26	evidence	evidence	NOUN
inlawrev-3506	149	27	to	to	PART
inlawrev-3506	149	28	counter	counter	VERB
inlawrev-3506	149	29	it	it	PRON
inlawrev-3506	149	30	,	,	PUNCT
inlawrev-3506	149	31	rather	rather	ADV
inlawrev-3506	149	32	than	than	ADP
inlawrev-3506	149	33	the	the	DET
inlawrev-3506	149	34	irs	irs	PROPN
inlawrev-3506	149	35	first	first	ADV
inlawrev-3506	149	36	submitting	submit	VERB
inlawrev-3506	149	37	additional	additional	ADJ
inlawrev-3506	149	38	documents	document	NOUN
inlawrev-3506	149	39	.	.	PUNCT
inlawrev-3506	150	1	"*^	"*^	NOUN
inlawrev-3506	150	2	there	there	PRON
inlawrev-3506	150	3	are	be	VERB
inlawrev-3506	150	4	two	two	NUM
inlawrev-3506	150	5	main	main	ADJ
inlawrev-3506	150	6	rationales	rationale	NOUN
inlawrev-3506	150	7	for	for	ADP
inlawrev-3506	150	8	the	the	DET
inlawrev-3506	150	9	presumption	presumption	NOUN
inlawrev-3506	150	10	ofcorrectness	ofcorrectness	NOUN
inlawrev-3506	150	11	.	.	PUNCT
inlawrev-3506	151	1	first	first	ADV
inlawrev-3506	151	2	,	,	PUNCT
inlawrev-3506	151	3	it	it	PRON
inlawrev-3506	151	4	is	be	AUX
inlawrev-3506	151	5	the	the	DET
inlawrev-3506	151	6	taxpayer	taxpayer	NOUN
inlawrev-3506	151	7	who	who	PRON
inlawrev-3506	151	8	has	have	VERB
inlawrev-3506	151	9	the	the	DET
inlawrev-3506	151	10	evidence	evidence	NOUN
inlawrev-3506	151	11	supporting	support	VERB
inlawrev-3506	151	12	the	the	DET
inlawrev-3506	151	13	entries	entry	NOUN
inlawrev-3506	151	14	on	on	ADP
inlawrev-3506	151	15	his	his	PRON
inlawrev-3506	151	16	tax	tax	NOUN
inlawrev-3506	151	17	return	return	NOUN
inlawrev-3506	151	18	.	.	PUNCT
inlawrev-3506	152	1	"*^	"*^	PUNCT
inlawrev-3506	153	1	second	second	ADJ
inlawrev-3506	153	2	,	,	PUNCT
inlawrev-3506	153	3	in	in	ADP
inlawrev-3506	153	4	the	the	DET
inlawrev-3506	153	5	usual	usual	ADJ
inlawrev-3506	153	6	case	case	NOUN
inlawrev-3506	153	7	,	,	PUNCT
inlawrev-3506	153	8	the	the	DET
inlawrev-3506	153	9	irs	irs	PROPN
inlawrev-3506	153	10	follows	follow	VERB
inlawrev-3506	153	11	a	a	DET
inlawrev-3506	153	12	businesslike	businesslike	ADJ
inlawrev-3506	153	13	routine	routine	NOUN
inlawrev-3506	153	14	that	that	PRON
inlawrev-3506	153	15	will	will	AUX
inlawrev-3506	153	16	be	be	AUX
inlawrev-3506	153	17	effective	effective	ADJ
inlawrev-3506	153	18	in	in	ADP
inlawrev-3506	153	19	the	the	DET
inlawrev-3506	153	20	vast	vast	ADJ
inlawrev-3506	153	21	majority	majority	NOUN
inlawrev-3506	153	22	of	of	ADP
inlawrev-3506	153	23	cases	case	NOUN
inlawrev-3506	153	24	.	.	PUNCT
inlawrev-3506	154	1	in	in	ADP
inlawrev-3506	154	2	fact	fact	NOUN
inlawrev-3506	154	3	,	,	PUNCT
inlawrev-3506	154	4	many	many	ADJ
inlawrev-3506	154	5	audits	audit	NOUN
inlawrev-3506	154	6	end	end	VERB
inlawrev-3506	154	7	at	at	ADP
inlawrev-3506	154	8	the	the	DET
inlawrev-3506	154	9	administrative	administrative	ADJ
inlawrev-3506	154	10	level	level	NOUN
inlawrev-3506	154	11	before	before	SCONJ
inlawrev-3506	154	12	a	a	DET
inlawrev-3506	154	13	notice	notice	NOUN
inlawrev-3506	154	14	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	154	15	is	be	AUX
inlawrev-3506	154	16	ever	ever	ADV
inlawrev-3506	154	17	prepared	prepare	VERB
inlawrev-3506	154	18	.	.	PUNCT
inlawrev-3506	155	1	ifthe	ifthe	PROPN
inlawrev-3506	155	2	irs	irs	PROPN
inlawrev-3506	155	3	has	have	AUX
inlawrev-3506	155	4	concluded	conclude	VERB
inlawrev-3506	155	5	its	its	PRON
inlawrev-3506	155	6	administrative	administrative	ADJ
inlawrev-3506	155	7	process	process	NOUN
inlawrev-3506	155	8	through	through	ADP
inlawrev-3506	155	9	issuance	issuance	NOUN
inlawrev-3506	155	10	of	of	ADP
inlawrev-3506	155	11	the	the	DET
inlawrev-3506	155	12	notice	notice	NOUN
inlawrev-3506	155	13	,	,	PUNCT
inlawrev-3506	155	14	the	the	DET
inlawrev-3506	155	15	presumption	presumption	NOUN
inlawrev-3506	155	16	of	of	ADP
inlawrev-3506	155	17	administrative	administrative	ADJ
inlawrev-3506	155	18	regularity	regularity	NOUN
inlawrev-3506	155	19	justifies	justifie	NOUN
inlawrev-3506	155	20	placing	place	VERB
inlawrev-3506	155	21	the	the	DET
inlawrev-3506	155	22	initial	initial	ADJ
inlawrev-3506	155	23	burden	burden	NOUN
inlawrev-3506	155	24	in	in	ADP
inlawrev-3506	155	25	litigation	litigation	NOUN
inlawrev-3506	155	26	on	on	ADP
inlawrev-3506	155	27	the	the	DET
inlawrev-3506	155	28	taxpayer	taxpayer	NOUN
inlawrev-3506	155	29	.	.	PUNCT
inlawrev-3506	156	1	"	"	PUNCT
inlawrev-3506	156	2	*	*	PUNCT
inlawrev-3506	156	3	"	"	PUNCT
inlawrev-3506	156	4	*	*	PUNCT
inlawrev-3506	156	5	there	there	PRON
inlawrev-3506	156	6	are	be	VERB
inlawrev-3506	156	7	two	two	NUM
inlawrev-3506	156	8	important	important	ADJ
inlawrev-3506	156	9	exceptions	exception	NOUN
inlawrev-3506	156	10	to	to	ADP
inlawrev-3506	156	11	the	the	DET
inlawrev-3506	156	12	usual	usual	ADJ
inlawrev-3506	156	13	case	case	NOUN
inlawrev-3506	156	14	in	in	ADP
inlawrev-3506	156	15	which	which	PRON
inlawrev-3506	156	16	the	the	DET
inlawrev-3506	156	17	notice	notice	NOUN
inlawrev-3506	156	18	of	of	ADP
inlawrev-3506	156	19	deficiency	deficiency	NOUN
inlawrev-3506	156	20	provides	provide	VERB
inlawrev-3506	156	21	a	a	DET
inlawrev-3506	156	22	basis	basis	NOUN
inlawrev-3506	156	23	for	for	ADP
inlawrev-3506	156	24	placing	place	VERB
inlawrev-3506	156	25	the	the	DET
inlawrev-3506	156	26	burden	burden	NOUN
inlawrev-3506	156	27	of	of	ADP
inlawrev-3506	156	28	going	go	VERB
inlawrev-3506	156	29	forward	forward	ADV
inlawrev-3506	156	30	on	on	ADP
inlawrev-3506	156	31	the	the	DET
inlawrev-3506	156	32	taxpayer	taxpayer	NOUN
inlawrev-3506	156	33	,	,	PUNCT
inlawrev-3506	156	34	one	one	NUM
inlawrev-3506	156	35	of	of	ADP
inlawrev-3506	156	36	which	which	PRON
inlawrev-3506	156	37	,	,	PUNCT
inlawrev-3506	156	38	"	"	PUNCT
inlawrev-3506	156	39	arbitrary	arbitrary	ADJ
inlawrev-3506	156	40	and	and	CCONJ
inlawrev-3506	156	41	erroneous	erroneous	ADJ
inlawrev-3506	156	42	"	"	PUNCT
inlawrev-3506	156	43	notices	notice	NOUN
inlawrev-3506	156	44	,	,	PUNCT
inlawrev-3506	156	45	was	be	AUX
inlawrev-3506	156	46	discussed	discuss	VERB
inlawrev-3506	156	47	by	by	ADP
inlawrev-3506	156	48	36	36	NUM
inlawrev-3506	156	49	.	.	PUNCT
inlawrev-3506	157	1	see	see	VERB
inlawrev-3506	157	2	lederman	lederman	PROPN
inlawrev-3506	157	3	,	,	PUNCT
inlawrev-3506	157	4	supra	supra	PROPN
inlawrev-3506	157	5	note	note	NOUN
inlawrev-3506	157	6	32	32	NUM
inlawrev-3506	157	7	,	,	PUNCT
inlawrev-3506	157	8	at	at	ADP
inlawrev-3506	157	9	238	238	NUM
inlawrev-3506	157	10	.	.	PUNCT
inlawrev-3506	158	1	37	37	NUM
inlawrev-3506	158	2	.	.	PUNCT
inlawrev-3506	159	1	see	see	VERB
inlawrev-3506	159	2	i	i	PRON
inlawrev-3506	159	3	d.	d.	PROPN
inlawrev-3506	159	4	38	38	NUM
inlawrev-3506	159	5	.	.	PUNCT
inlawrev-3506	160	1	learned	learn	VERB
inlawrev-3506	160	2	hand	hand	NOUN
inlawrev-3506	160	3	famously	famously	ADV
inlawrev-3506	160	4	stated	state	VERB
inlawrev-3506	160	5	that	that	SCONJ
inlawrev-3506	160	6	"	"	PUNCT
inlawrev-3506	160	7	the	the	DET
inlawrev-3506	160	8	notice	notice	NOUN
inlawrev-3506	160	9	is	be	AUX
inlawrev-3506	160	10	only	only	ADV
inlawrev-3506	160	11	to	to	PART
inlawrev-3506	160	12	advise	advise	VERB
inlawrev-3506	160	13	the	the	DET
inlawrev-3506	160	14	person	person	NOUN
inlawrev-3506	160	15	who	who	PRON
inlawrev-3506	160	16	is	be	AUX
inlawrev-3506	160	17	to	to	PART
inlawrev-3506	160	18	pay	pay	VERB
inlawrev-3506	160	19	the	the	DET
inlawrev-3506	160	20	deficiency	deficiency	NOUN
inlawrev-3506	160	21	that	that	PRON
inlawrev-3506	160	22	the	the	DET
inlawrev-3506	160	23	commissioner	commissioner	NOUN
inlawrev-3506	160	24	means	mean	VERB
inlawrev-3506	160	25	to	to	PART
inlawrev-3506	160	26	assess	assess	VERB
inlawrev-3506	160	27	him	he	PRON
inlawrev-3506	160	28	;	;	PUNCT
inlawrev-3506	160	29	anything	anything	PRON
inlawrev-3506	160	30	that	that	PRON
inlawrev-3506	160	31	does	do	VERB
inlawrev-3506	160	32	this	this	PRON
inlawrev-3506	160	33	unequivocally	unequivocally	ADV
inlawrev-3506	160	34	is	be	AUX
inlawrev-3506	160	35	good	good	ADJ
inlawrev-3506	160	36	enough	enough	ADV
inlawrev-3506	160	37	.	.	PUNCT
inlawrev-3506	160	38	"	"	PUNCT
inlawrev-3506	161	1	olsen	olsen	NOUN
inlawrev-3506	161	2	v.	v.	ADP
inlawrev-3506	161	3	helvering	helvering	NOUN
inlawrev-3506	161	4	,	,	PUNCT
inlawrev-3506	161	5	88	88	NUM
inlawrev-3506	161	6	f.2d	f.2d	ADP
inlawrev-3506	161	7	650	650	NUM
inlawrev-3506	161	8	,	,	PUNCT
inlawrev-3506	161	9	651	651	NUM
inlawrev-3506	161	10	(	(	PUNCT
inlawrev-3506	161	11	2d	2d	NUM
inlawrev-3506	161	12	cir	cir	NOUN
inlawrev-3506	161	13	.	.	PUNCT
inlawrev-3506	161	14	1937	1937	NUM
inlawrev-3506	161	15	)	)	PUNCT
inlawrev-3506	161	16	.	.	PUNCT
inlawrev-3506	162	1	39	39	NUM
inlawrev-3506	162	2	.	.	PUNCT
inlawrev-3506	163	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	163	2	,	,	PUNCT
inlawrev-3506	163	3	supra	supra	PROPN
inlawrev-3506	163	4	note	note	NOUN
inlawrev-3506	163	5	5	5	NUM
inlawrev-3506	163	6	,	,	PUNCT
inlawrev-3506	163	7	at	at	ADP
inlawrev-3506	163	8	5	5	NUM
inlawrev-3506	163	9	1	1	NUM
inlawrev-3506	163	10	7	7	NUM
inlawrev-3506	163	11	.	.	NUM
inlawrev-3506	163	12	40	40	NUM
inlawrev-3506	163	13	.	.	PUNCT
inlawrev-3506	164	1	i	i	PRON
inlawrev-3506	164	2	d.	d.	PROPN
inlawrev-3506	164	3	at	at	ADP
inlawrev-3506	164	4	5	5	NUM
inlawrev-3506	164	5	1	1	NUM
inlawrev-3506	164	6	8	8	NUM
inlawrev-3506	164	7	(	(	PUNCT
inlawrev-3506	164	8	emphasis	emphasis	NOUN
inlawrev-3506	164	9	added	add	VERB
inlawrev-3506	164	10	)	)	PUNCT
inlawrev-3506	164	11	.	.	PUNCT
inlawrev-3506	165	1	41	41	NUM
inlawrev-3506	165	2	.	.	PUNCT
inlawrev-3506	166	1	see	see	VERB
inlawrev-3506	166	2	,	,	PUNCT
inlawrev-3506	166	3	e.g.	e.g.	ADV
inlawrev-3506	166	4	,	,	PUNCT
inlawrev-3506	166	5	united	united	PROPN
inlawrev-3506	166	6	states	states	PROPN
inlawrev-3506	166	7	v.janis	v.jani	NOUN
inlawrev-3506	166	8	,	,	PUNCT
inlawrev-3506	166	9	428	428	NUM
inlawrev-3506	166	10	u.s	u.s	PROPN
inlawrev-3506	166	11	.	.	PROPN
inlawrev-3506	166	12	433	433	NUM
inlawrev-3506	166	13	,	,	PUNCT
inlawrev-3506	166	14	441	441	NUM
inlawrev-3506	166	15	(	(	PUNCT
inlawrev-3506	166	16	1976);portinov.comm'r,932f.2d	1976);portinov.comm'r,932f.2d	NUM
inlawrev-3506	166	17	1128	1128	NUM
inlawrev-3506	166	18	,	,	PUNCT
inlawrev-3506	166	19	1133	1133	NUM
inlawrev-3506	166	20	(	(	PUNCT
inlawrev-3506	166	21	5th	5th	ADJ
inlawrev-3506	166	22	cir	cir	NOUN
inlawrev-3506	166	23	.	.	PROPN
inlawrev-3506	166	24	1991	1991	NUM
inlawrev-3506	166	25	)	)	PUNCT
inlawrev-3506	166	26	;	;	PUNCT
inlawrev-3506	166	27	anastasato	anastasato	NOUN
inlawrev-3506	166	28	v.comm'r	v.comm'r	PROPN
inlawrev-3506	166	29	,	,	PUNCT
inlawrev-3506	166	30	794f.2d884	794f.2d884	NUM
inlawrev-3506	166	31	,	,	PUNCT
inlawrev-3506	166	32	886(3dcir	886(3dcir	NUM
inlawrev-3506	166	33	.	.	NOUN
inlawrev-3506	166	34	1	1	NUM
inlawrev-3506	166	35	986	986	NUM
inlawrev-3506	166	36	)	)	PUNCT
inlawrev-3506	166	37	;	;	PUNCT
inlawrev-3506	166	38	c/	c/	NOUN
inlawrev-3506	166	39	dimauro	dimauro	PROPN
inlawrev-3506	166	40	v.	v.	PROPN
inlawrev-3506	166	41	united	united	PROPN
inlawrev-3506	166	42	states	states	PROPN
inlawrev-3506	166	43	,	,	PUNCT
inlawrev-3506	166	44	706	706	NUM
inlawrev-3506	166	45	f.2d	f.2d	X
inlawrev-3506	166	46	882	882	NUM
inlawrev-3506	166	47	,	,	PUNCT
inlawrev-3506	166	48	884	884	NUM
inlawrev-3506	166	49	(	(	PUNCT
inlawrev-3506	166	50	8th	8th	ADJ
inlawrev-3506	166	51	cir	cir	NOUN
inlawrev-3506	166	52	.	.	PROPN
inlawrev-3506	166	53	1983	1983	NUM
inlawrev-3506	166	54	)	)	PUNCT
inlawrev-3506	166	55	(	(	PUNCT
inlawrev-3506	166	56	in	in	ADP
inlawrev-3506	166	57	wagering	wager	VERB
inlawrev-3506	166	58	excise	excise	NOUN
inlawrev-3506	166	59	tax	tax	NOUN
inlawrev-3506	166	60	case	case	NOUN
inlawrev-3506	166	61	,	,	PUNCT
inlawrev-3506	166	62	government	government	NOUN
inlawrev-3506	166	63	must	must	AUX
inlawrev-3506	166	64	come	come	VERB
inlawrev-3506	166	65	forward	forward	ADV
inlawrev-3506	166	66	with	with	ADP
inlawrev-3506	166	67	evidence	evidence	NOUN
inlawrev-3506	166	68	connecting	connect	VERB
inlawrev-3506	166	69	taxpayer	taxpayer	NOUN
inlawrev-3506	166	70	to	to	ADP
inlawrev-3506	166	71	wagering	wager	VERB
inlawrev-3506	166	72	before	before	ADP
inlawrev-3506	166	73	presumption	presumption	NOUN
inlawrev-3506	166	74	applies	applie	NOUN
inlawrev-3506	166	75	)	)	PUNCT
inlawrev-3506	166	76	.	.	PUNCT
inlawrev-3506	167	1	42	42	NUM
inlawrev-3506	167	2	.	.	PUNCT
inlawrev-3506	168	1	see	see	VERB
inlawrev-3506	168	2	anastasato	anastasato	PROPN
inlawrev-3506	168	3	,	,	PUNCT
inlawrev-3506	168	4	794	794	NUM
inlawrev-3506	168	5	f.2d	f.2d	NOUN
inlawrev-3506	168	6	at	at	ADP
inlawrev-3506	168	7	887	887	NUM
inlawrev-3506	168	8	.	.	PUNCT
inlawrev-3506	169	1	"	"	PUNCT
inlawrev-3506	169	2	the	the	DET
inlawrev-3506	169	3	presumption	presumption	NOUN
inlawrev-3506	169	4	of	of	ADP
inlawrev-3506	169	5	correctness	correctness	NOUN
inlawrev-3506	169	6	establishes	establish	VERB
inlawrev-3506	169	7	di	di	X
inlawrev-3506	169	8	prima	prima	PROPN
inlawrev-3506	169	9	facie	facie	NOUN
inlawrev-3506	169	10	case	case	NOUN
inlawrev-3506	169	11	,	,	PUNCT
inlawrev-3506	169	12	but	but	CCONJ
inlawrev-3506	169	13	it	it	PRON
inlawrev-3506	169	14	arises	arises	AUX
inlawrev-3506	169	15	only	only	ADV
inlawrev-3506	169	16	ifsupported	ifsupporte	VERB
inlawrev-3506	169	17	by	by	ADP
inlawrev-3506	169	18	foundational	foundational	ADJ
inlawrev-3506	169	19	evidence	evidence	NOUN
inlawrev-3506	169	20	connecting	connect	VERB
inlawrev-3506	169	21	the	the	DET
inlawrev-3506	169	22	taxpayer	taxpayer	NOUN
inlawrev-3506	169	23	with	with	ADP
inlawrev-3506	169	24	the	the	DET
inlawrev-3506	169	25	tax	tax	NOUN
inlawrev-3506	169	26	-	-	PUNCT
inlawrev-3506	169	27	generating	generate	VERB
inlawrev-3506	169	28	activity	activity	NOUN
inlawrev-3506	169	29	.	.	PUNCT
inlawrev-3506	169	30	"	"	PUNCT
inlawrev-3506	170	1	i	i	PRON
inlawrev-3506	170	2	d.	d.	PROPN
inlawrev-3506	170	3	(	(	PUNCT
inlawrev-3506	170	4	emphasis	emphasis	NOUN
inlawrev-3506	170	5	added	add	VERB
inlawrev-3506	170	6	)	)	PUNCT
inlawrev-3506	170	7	.	.	PUNCT
inlawrev-3506	171	1	43	43	NUM
inlawrev-3506	171	2	.	.	PUNCT
inlawrev-3506	172	1	sean	sean	PROPN
inlawrev-3506	172	2	m.	m.	PROPN
inlawrev-3506	172	3	moran	moran	PROPN
inlawrev-3506	172	4	,	,	PUNCT
inlawrev-3506	172	5	the	the	DET
inlawrev-3506	172	6	presumption	presumption	NOUN
inlawrev-3506	172	7	ofcorrectness	ofcorrectness	NOUN
inlawrev-3506	172	8	:	:	PUNCT
inlawrev-3506	172	9	should	should	AUX
inlawrev-3506	172	10	the	the	DET
inlawrev-3506	172	11	commissioner	commissioner	NOUN
inlawrev-3506	172	12	be	be	AUX
inlawrev-3506	172	13	required	require	VERB
inlawrev-3506	172	14	to	to	PART
inlawrev-3506	172	15	carry	carry	VERB
inlawrev-3506	172	16	the	the	DET
inlawrev-3506	172	17	initial	initial	ADJ
inlawrev-3506	172	18	burden	burden	NOUN
inlawrev-3506	172	19	ofproduction	ofproduction	NOUN
inlawrev-3506	172	20	,	,	PUNCT
inlawrev-3506	172	21	55	55	NUM
inlawrev-3506	172	22	fordham	fordham	PROPN
inlawrev-3506	172	23	l.	l.	PROPN
inlawrev-3506	172	24	rev	rev	PROPN
inlawrev-3506	172	25	.	.	PROPN
inlawrev-3506	172	26	1087	1087	NUM
inlawrev-3506	172	27	,	,	PUNCT
inlawrev-3506	172	28	1	1	NUM
inlawrev-3506	172	29	100	100	NUM
inlawrev-3506	172	30	(	(	PUNCT
inlawrev-3506	172	31	1987	1987	NUM
inlawrev-3506	172	32	)	)	PUNCT
inlawrev-3506	172	33	.	.	PUNCT
inlawrev-3506	173	1	44	44	NUM
inlawrev-3506	173	2	.	.	PUNCT
inlawrev-3506	174	1	see	see	VERB
inlawrev-3506	174	2	lederman	lederman	PROPN
inlawrev-3506	174	3	,	,	PUNCT
inlawrev-3506	174	4	supra	supra	PROPN
inlawrev-3506	174	5	note	note	NOUN
inlawrev-3506	174	6	32	32	NUM
inlawrev-3506	174	7	,	,	PUNCT
inlawrev-3506	174	8	at	at	ADP
inlawrev-3506	174	9	201	201	NUM
inlawrev-3506	174	10	n.97	n.97	NOUN
inlawrev-3506	174	11	.	.	PROPN
inlawrev-3506	174	12	200	200	NUM
inlawrev-3506	174	13	1	1	NUM
inlawrev-3506	174	14	]	]	PUNCT
inlawrev-3506	174	15	a	a	DET
inlawrev-3506	174	16	reply	reply	NOUN
inlawrev-3506	174	17	to	to	ADP
inlawrev-3506	174	18	professor	professor	NOUN
inlawrev-3506	174	19	schoenfeld	schoenfeld	NOUN
inlawrev-3506	174	20	1	1	NUM
inlawrev-3506	174	21	49	49	NUM
inlawrev-3506	174	22	professor	professor	NOUN
inlawrev-3506	174	23	schoenfeld	schoenfeld	PROPN
inlawrev-3506	174	24	.	.	PUNCT
inlawrev-3506	175	1	in	in	ADP
inlawrev-3506	175	2	janis	janis	PROPN
inlawrev-3506	175	3	v.	v.	PROPN
inlawrev-3506	175	4	united	united	PROPN
inlawrev-3506	175	5	states*^	states*^	PROPN
inlawrev-3506	175	6	the	the	DET
inlawrev-3506	175	7	united	united	PROPN
inlawrev-3506	175	8	states	states	PROPN
inlawrev-3506	175	9	supreme	supreme	PROPN
inlawrev-3506	175	10	court	court	PROPN
inlawrev-3506	175	11	termed	term	VERB
inlawrev-3506	175	12	an	an	DET
inlawrev-3506	175	13	arbitrary	arbitrary	ADJ
inlawrev-3506	175	14	assessment	assessment	NOUN
inlawrev-3506	175	15	a	a	DET
inlawrev-3506	175	16	'	'	PUNCT
inlawrev-3506	175	17	"	"	PUNCT
inlawrev-3506	175	18	naked	naked	ADJ
inlawrev-3506	175	19	'	'	PUNCT
inlawrev-3506	175	20	assessment	assessment	NOUN
inlawrev-3506	175	21	without	without	ADP
inlawrev-3506	175	22	any	any	DET
inlawrev-3506	175	23	foundation	foundation	NOUN
inlawrev-3506	175	24	whatsoever	whatsoever	ADV
inlawrev-3506	175	25	.	.	PUNCT
inlawrev-3506	176	1	'"*^	'"*^	VERB
inlawrev-3506	176	2	the	the	DET
inlawrev-3506	176	3	line	line	NOUN
inlawrev-3506	176	4	of	of	ADP
inlawrev-3506	176	5	cases	case	NOUN
inlawrev-3506	176	6	addressing	address	VERB
inlawrev-3506	176	7	arbitrary	arbitrary	ADJ
inlawrev-3506	176	8	and	and	CCONJ
inlawrev-3506	176	9	erroneous	erroneous	ADJ
inlawrev-3506	176	10	notices	notice	NOUN
inlawrev-3506	176	11	reflects	reflect	VERB
inlawrev-3506	176	12	the	the	DET
inlawrev-3506	176	13	understanding	understanding	NOUN
inlawrev-3506	176	14	that	that	SCONJ
inlawrev-3506	176	15	,	,	PUNCT
inlawrev-3506	176	16	in	in	ADP
inlawrev-3506	176	17	cases	case	NOUN
inlawrev-3506	176	18	involving	involve	VERB
inlawrev-3506	176	19	unreported	unreported	ADJ
inlawrev-3506	176	20	income	income	NOUN
inlawrev-3506	176	21	,	,	PUNCT
inlawrev-3506	176	22	the	the	DET
inlawrev-3506	176	23	rationale	rationale	NOUN
inlawrev-3506	176	24	that	that	SCONJ
inlawrev-3506	176	25	the	the	DET
inlawrev-3506	176	26	taxpayer	taxpayer	NOUN
inlawrev-3506	176	27	possesses	possess	VERB
inlawrev-3506	176	28	the	the	DET
inlawrev-3506	176	29	evidence	evidence	NOUN
inlawrev-3506	176	30	breaks	break	VERB
inlawrev-3506	176	31	down	down	ADP
inlawrev-3506	176	32	.	.	PUNCT
inlawrev-3506	177	1	as	as	SCONJ
inlawrev-3506	177	2	many	many	ADJ
inlawrev-3506	177	3	courts	court	NOUN
inlawrev-3506	177	4	have	have	AUX
inlawrev-3506	177	5	noted	note	VERB
inlawrev-3506	177	6	,	,	PUNCT
inlawrev-3506	177	7	it	it	PRON
inlawrev-3506	177	8	is	be	AUX
inlawrev-3506	177	9	difficult	difficult	ADJ
inlawrev-3506	177	10	,	,	PUNCT
inlawrev-3506	177	11	if	if	SCONJ
inlawrev-3506	177	12	not	not	PART
inlawrev-3506	177	13	impossible	impossible	ADJ
inlawrev-3506	177	14	,	,	PUNCT
inlawrev-3506	177	15	to	to	PART
inlawrev-3506	177	16	prove	prove	VERB
inlawrev-3506	177	17	a	a	DET
inlawrev-3506	177	18	negative	negative	ADJ
inlawrev-3506	177	19	(	(	PUNCT
inlawrev-3506	177	20	that	that	PRON
inlawrev-3506	177	21	is	is	ADV
inlawrev-3506	177	22	,	,	PUNCT
inlawrev-3506	177	23	nonreceipt	nonreceipt	NOUN
inlawrev-3506	177	24	of	of	ADP
inlawrev-3506	177	25	income	income	NOUN
inlawrev-3506	177	26	)	)	PUNCT
inlawrev-3506	177	27	.	.	PUNCT
inlawrev-3506	178	1	thus	thus	ADV
inlawrev-3506	178	2	,	,	PUNCT
inlawrev-3506	178	3	in	in	ADP
inlawrev-3506	178	4	unreported	unreported	ADJ
inlawrev-3506	178	5	income	income	NOUN
inlawrev-3506	178	6	cases	case	NOUN
inlawrev-3506	178	7	,	,	PUNCT
inlawrev-3506	178	8	particularly	particularly	ADV
inlawrev-3506	178	9	those	those	PRON
inlawrev-3506	178	10	involving	involve	VERB
inlawrev-3506	178	11	income	income	NOUN
inlawrev-3506	178	12	allegedly	allegedly	ADV
inlawrev-3506	178	13	received	receive	VERB
inlawrev-3506	178	14	from	from	ADP
inlawrev-3506	178	15	illegal	illegal	ADJ
inlawrev-3506	178	16	or	or	CCONJ
inlawrev-3506	178	17	illicit	illicit	ADJ
inlawrev-3506	178	18	sources,"*^	sources,"*^	PROPN
inlawrev-3506	178	19	ifa	ifa	PROPN
inlawrev-3506	178	20	taxpayer	taxpayer	NOUN
inlawrev-3506	178	21	alleges	allege	VERB
inlawrev-3506	178	22	that	that	SCONJ
inlawrev-3506	178	23	the	the	DET
inlawrev-3506	178	24	notice	notice	NOUN
inlawrev-3506	178	25	was	be	AUX
inlawrev-3506	178	26	arbitrary	arbitrary	ADJ
inlawrev-3506	178	27	and	and	CCONJ
inlawrev-3506	178	28	erroneous	erroneous	ADJ
inlawrev-3506	178	29	,	,	PUNCT
inlawrev-3506	178	30	the	the	DET
inlawrev-3506	178	31	burden	burden	NOUN
inlawrev-3506	178	32	of	of	ADP
inlawrev-3506	178	33	going	go	VERB
inlawrev-3506	178	34	forward	forward	ADV
inlawrev-3506	178	35	shifts	shift	NOUN
inlawrev-3506	178	36	back	back	ADV
inlawrev-3506	178	37	to	to	ADP
inlawrev-3506	178	38	the	the	DET
inlawrev-3506	178	39	irs	irs	PROPN
inlawrev-3506	178	40	to	to	PART
inlawrev-3506	178	41	support	support	VERB
inlawrev-3506	178	42	the	the	DET
inlawrev-3506	178	43	notice	notice	NOUN
inlawrev-3506	178	44	.	.	PUNCT
inlawrev-3506	178	45	'	'	PUNCT
inlawrev-3506	179	1	*	*	PUNCT
inlawrev-3506	179	2	*	*	PUNCT
inlawrev-3506	179	3	in	in	ADP
inlawrev-3506	179	4	ryan	ryan	PROPN
inlawrev-3506	179	5	v.	v.	CCONJ
inlawrev-3506	179	6	commissioner,'^^	commissioner,'^^	PROPN
inlawrev-3506	179	7	a	a	DET
inlawrev-3506	179	8	case	case	NOUN
inlawrev-3506	179	9	that	that	PRON
inlawrev-3506	179	10	influenced	influence	VERB
inlawrev-3506	179	11	professor	professor	NOUN
inlawrev-3506	179	12	schoenfeld	schoenfeld	PROPN
inlawrev-3506	179	13	's	's	PART
inlawrev-3506	179	14	article,^^	article,^^	PROPN
inlawrev-3506	179	15	the	the	DET
inlawrev-3506	179	16	tax	tax	NOUN
inlawrev-3506	179	17	court	court	NOUN
inlawrev-3506	179	18	stated	state	VERB
inlawrev-3506	179	19	it	it	PRON
inlawrev-3506	179	20	this	this	DET
inlawrev-3506	179	21	way	way	NOUN
inlawrev-3506	179	22	:	:	PUNCT
inlawrev-3506	179	23	as	as	SCONJ
inlawrev-3506	179	24	we	we	PRON
inlawrev-3506	179	25	review	review	VERB
inlawrev-3506	179	26	each	each	PRON
inlawrev-3506	179	27	of	of	ADP
inlawrev-3506	179	28	[	[	X
inlawrev-3506	179	29	the	the	DET
inlawrev-3506	179	30	irs	irs	PROPN
inlawrev-3506	179	31	's	's	PART
inlawrev-3506	179	32	]	]	PUNCT
inlawrev-3506	179	33	assertions	assertion	NOUN
inlawrev-3506	179	34	concerning	concern	VERB
inlawrev-3506	179	35	each	each	DET
inlawrev-3506	179	36	respective	respective	ADJ
inlawrev-3506	179	37	search	search	NOUN
inlawrev-3506	179	38	[	[	X
inlawrev-3506	179	39	by	by	ADP
inlawrev-3506	179	40	the	the	DET
inlawrev-3506	179	41	police	police	NOUN
inlawrev-3506	179	42	officer	officer	NOUN
inlawrev-3506	179	43	petitioners	petitioner	VERB
inlawrev-3506	179	44	]	]	PUNCT
inlawrev-3506	179	45	,	,	PUNCT
inlawrev-3506	179	46	we	we	PRON
inlawrev-3506	179	47	consider	consider	VERB
inlawrev-3506	179	48	whether	whether	SCONJ
inlawrev-3506	179	49	respondent	respondent	NOUN
inlawrev-3506	179	50	has	have	AUX
inlawrev-3506	179	51	presented	present	VERB
inlawrev-3506	179	52	predicate	predicate	ADJ
inlawrev-3506	179	53	evidence	evidence	NOUN
inlawrev-3506	179	54	linking	link	VERB
inlawrev-3506	179	55	the	the	DET
inlawrev-3506	179	56	specific	specific	ADJ
inlawrev-3506	179	57	petitioner	petitioner	NOUN
inlawrev-3506	179	58	to	to	ADP
inlawrev-3506	179	59	the	the	DET
inlawrev-3506	179	60	tax	tax	NOUN
inlawrev-3506	179	61	-	-	PUNCT
inlawrev-3506	179	62	generating	generate	VERB
inlawrev-3506	179	63	activity	activity	NOUN
inlawrev-3506	179	64	from	from	ADP
inlawrev-3506	179	65	which	which	PRON
inlawrev-3506	179	66	respondent	respondent	NOUN
inlawrev-3506	179	67	asserts	assert	VERB
inlawrev-3506	179	68	income	income	NOUN
inlawrev-3506	179	69	has	have	AUX
inlawrev-3506	179	70	arisen	arise	VERB
inlawrev-3506	179	71	for	for	ADP
inlawrev-3506	179	72	such	such	ADJ
inlawrev-3506	179	73	petitioner	petitioner	NOUN
inlawrev-3506	179	74	.	.	PUNCT
inlawrev-3506	180	1	where	where	SCONJ
inlawrev-3506	180	2	there	there	PRON
inlawrev-3506	180	3	is	be	VERB
inlawrev-3506	180	4	no	no	DET
inlawrev-3506	180	5	such	such	ADJ
inlawrev-3506	180	6	predicate	predicate	NOUN
inlawrev-3506	180	7	evidence	evidence	NOUN
inlawrev-3506	180	8	,	,	PUNCT
inlawrev-3506	180	9	we	we	PRON
inlawrev-3506	180	10	attribute	attribute	VERB
inlawrev-3506	180	11	no	no	DET
inlawrev-3506	180	12	income	income	NOUN
inlawrev-3506	180	13	to	to	ADP
inlawrev-3506	180	14	that	that	DET
inlawrev-3506	180	15	petitioner.^	petitioner.^	NOUN
inlawrev-3506	180	16	'	'	PUNCT
inlawrev-3506	180	17	when	when	SCONJ
inlawrev-3506	180	18	the	the	DET
inlawrev-3506	180	19	irs	irs	PROPN
inlawrev-3506	180	20	is	be	AUX
inlawrev-3506	180	21	able	able	ADJ
inlawrev-3506	180	22	to	to	PART
inlawrev-3506	180	23	tie	tie	VERB
inlawrev-3506	180	24	the	the	DET
inlawrev-3506	180	25	taxpayer	taxpayer	NOUN
inlawrev-3506	180	26	to	to	ADP
inlawrev-3506	180	27	the	the	DET
inlawrev-3506	180	28	illegal	illegal	ADJ
inlawrev-3506	180	29	or	or	CCONJ
inlawrev-3506	180	30	illicit	illicit	ADJ
inlawrev-3506	180	31	income	income	NOUN
inlawrev-3506	180	32	-	-	PUNCT
inlawrev-3506	180	33	generating	generate	VERB
inlawrev-3506	180	34	activity	activity	NOUN
inlawrev-3506	180	35	,	,	PUNCT
inlawrev-3506	180	36	the	the	DET
inlawrev-3506	180	37	irs	irs	PROPN
inlawrev-3506	180	38	has	have	AUX
inlawrev-3506	180	39	met	meet	VERB
inlawrev-3506	180	40	its	its	PRON
inlawrev-3506	180	41	burden	burden	NOUN
inlawrev-3506	180	42	,	,	PUNCT
inlawrev-3506	180	43	and	and	CCONJ
inlawrev-3506	180	44	the	the	DET
inlawrev-3506	180	45	burden	burden	NOUN
inlawrev-3506	180	46	then	then	ADV
inlawrev-3506	180	47	shifts	shift	NOUN
inlawrev-3506	180	48	back	back	ADV
inlawrev-3506	180	49	to	to	ADP
inlawrev-3506	180	50	the	the	DET
inlawrev-3506	180	51	taxpayer	taxpayer	NOUN
inlawrev-3506	180	52	.	.	PUNCT
inlawrev-3506	181	1	faced	face	VERB
inlawrev-3506	181	2	with	with	ADP
inlawrev-3506	181	3	the	the	DET
inlawrev-3506	181	4	allegation	allegation	NOUN
inlawrev-3506	181	5	of	of	ADP
inlawrev-3506	181	6	a	a	DET
inlawrev-3506	181	7	source	source	NOUN
inlawrev-3506	181	8	of	of	ADP
inlawrev-3506	181	9	the	the	DET
inlawrev-3506	181	10	income	income	NOUN
inlawrev-3506	181	11	,	,	PUNCT
inlawrev-3506	181	12	the	the	DET
inlawrev-3506	181	13	taxpayer	taxpayer	NOUN
inlawrev-3506	181	14	is	be	AUX
inlawrev-3506	181	15	then	then	ADV
inlawrev-3506	181	16	empowered	empower	VERB
inlawrev-3506	181	17	to	to	PART
inlawrev-3506	181	18	provide	provide	VERB
inlawrev-3506	181	19	some	some	DET
inlawrev-3506	181	20	defense	defense	NOUN
inlawrev-3506	181	21	to	to	ADP
inlawrev-3506	181	22	the	the	DET
inlawrev-3506	181	23	allegation	allegation	NOUN
inlawrev-3506	181	24	.	.	PUNCT
inlawrev-3506	182	1	in	in	ADP
inlawrev-3506	182	2	several	several	ADJ
inlawrev-3506	182	3	cases	case	NOUN
inlawrev-3506	182	4	,	,	PUNCT
inlawrev-3506	182	5	taxpayers	taxpayer	NOUN
inlawrev-3506	182	6	have	have	AUX
inlawrev-3506	182	7	been	be	AUX
inlawrev-3506	182	8	successful	successful	ADJ
inlawrev-3506	182	9	in	in	ADP
inlawrev-3506	182	10	shifting	shift	VERB
inlawrev-3506	182	11	the	the	DET
inlawrev-3506	182	12	burden	burden	NOUN
inlawrev-3506	182	13	to	to	ADP
inlawrev-3506	182	14	the	the	DET
inlawrev-3506	182	15	irs	irs	PROPN
inlawrev-3506	182	16	based	base	VERB
inlawrev-3506	182	17	on	on	ADP
inlawrev-3506	182	18	an	an	DET
inlawrev-3506	182	19	allegation	allegation	NOUN
inlawrev-3506	182	20	that	that	SCONJ
inlawrev-3506	182	21	the	the	DET
inlawrev-3506	182	22	notice	notice	NOUN
inlawrev-3506	182	23	of	of	ADP
inlawrev-3506	182	24	deficiency	deficiency	NOUN
inlawrev-3506	182	25	was	be	AUX
inlawrev-3506	182	26	arbitrary	arbitrary	ADJ
inlawrev-3506	182	27	and	and	CCONJ
inlawrev-3506	182	28	erroneous	erroneous	ADJ
inlawrev-3506	182	29	.	.	PUNCT
inlawrev-3506	183	1	some	some	DET
inlawrev-3506	183	2	ofthose	ofthose	ADJ
inlawrev-3506	183	3	cases	case	NOUN
inlawrev-3506	183	4	were	be	AUX
inlawrev-3506	183	5	won	win	VERB
inlawrev-3506	183	6	on	on	ADP
inlawrev-3506	183	7	motion	motion	NOUN
inlawrev-3506	183	8	by	by	ADP
inlawrev-3506	183	9	the	the	DET
inlawrev-3506	183	10	taxpayer	taxpayer	NOUN
inlawrev-3506	183	11	because	because	SCONJ
inlawrev-3506	183	12	the	the	DET
inlawrev-3506	183	13	irs	irs	PROPN
inlawrev-3506	183	14	could	could	AUX
inlawrev-3506	183	15	not	not	PART
inlawrev-3506	183	16	come	come	VERB
inlawrev-3506	183	17	up	up	ADP
inlawrev-3506	183	18	with	with	ADP
inlawrev-3506	183	19	evidence	evidence	NOUN
inlawrev-3506	183	20	supporting	support	VERB
inlawrev-3506	183	21	the	the	DET
inlawrev-3506	183	22	notice	notice	NOUN
inlawrev-3506	183	23	.^^	.^^	PUNCT
inlawrev-3506	183	24	admittedly	admittedly	ADV
inlawrev-3506	183	25	,	,	PUNCT
inlawrev-3506	183	26	those	those	DET
inlawrev-3506	183	27	cases	case	NOUN
inlawrev-3506	183	28	suggest	suggest	VERB
inlawrev-3506	183	29	administrative	administrative	ADJ
inlawrev-3506	183	30	failure	failure	NOUN
inlawrev-3506	183	31	that	that	PRON
inlawrev-3506	183	32	burdened	burden	VERB
inlawrev-3506	183	33	the	the	DET
inlawrev-3506	183	34	taxpayer	taxpayer	NOUN
inlawrev-3506	183	35	.	.	PUNCT
inlawrev-3506	184	1	however	however	ADV
inlawrev-3506	184	2	,	,	PUNCT
inlawrev-3506	184	3	prevailing	prevail	VERB
inlawrev-3506	184	4	taxpayers	taxpayer	NOUN
inlawrev-3506	184	5	are	be	AUX
inlawrev-3506	184	6	entitled	entitle	VERB
inlawrev-3506	184	7	to	to	PART
inlawrev-3506	184	8	sue	sue	VERB
inlawrev-3506	184	9	for	for	ADP
inlawrev-3506	184	10	administrative	administrative	ADJ
inlawrev-3506	184	11	costs	cost	NOUN
inlawrev-3506	184	12	and	and	CCONJ
inlawrev-3506	184	13	litigation	litigation	NOUN
inlawrev-3506	184	14	45	45	NUM
inlawrev-3506	184	15	.	.	PUNCT
inlawrev-3506	185	1	428	428	NUM
inlawrev-3506	185	2	u.s	u.s	PROPN
inlawrev-3506	185	3	.	.	PROPN
inlawrev-3506	185	4	433(1976	433(1976	NOUN
inlawrev-3506	185	5	)	)	PUNCT
inlawrev-3506	185	6	.	.	PUNCT
inlawrev-3506	186	1	46	46	NUM
inlawrev-3506	186	2	.	.	PUNCT
inlawrev-3506	186	3	/flf	/flf	PROPN
inlawrev-3506	186	4	.	.	PUNCT
inlawrev-3506	187	1	at441	at441	PROPN
inlawrev-3506	187	2	.	.	PUNCT
inlawrev-3506	188	1	47	47	NUM
inlawrev-3506	188	2	.	.	PUNCT
inlawrev-3506	189	1	"	"	PUNCT
inlawrev-3506	189	2	most	most	ADJ
inlawrev-3506	189	3	of	of	ADP
inlawrev-3506	189	4	the	the	DET
inlawrev-3506	189	5	cases	case	NOUN
inlawrev-3506	189	6	stating	state	VERB
inlawrev-3506	189	7	that	that	SCONJ
inlawrev-3506	189	8	the	the	DET
inlawrev-3506	189	9	commissioner	commissioner	NOUN
inlawrev-3506	189	10	is	be	AUX
inlawrev-3506	189	11	not	not	PART
inlawrev-3506	189	12	entitled	entitle	VERB
inlawrev-3506	189	13	to	to	ADP
inlawrev-3506	189	14	the	the	DET
inlawrev-3506	189	15	presumption	presumption	NOUN
inlawrev-3506	189	16	[	[	X
inlawrev-3506	189	17	of	of	ADP
inlawrev-3506	189	18	correctness	correctness	NOUN
inlawrev-3506	189	19	]	]	PUNCT
inlawrev-3506	189	20	based	base	VERB
inlawrev-3506	189	21	on	on	ADP
inlawrev-3506	189	22	a	a	DET
inlawrev-3506	189	23	naked	naked	ADJ
inlawrev-3506	189	24	assessment	assessment	NOUN
inlawrev-3506	189	25	without	without	ADP
inlawrev-3506	189	26	factual	factual	ADJ
inlawrev-3506	189	27	foundation	foundation	NOUN
inlawrev-3506	189	28	have	have	AUX
inlawrev-3506	189	29	involved	involve	VERB
inlawrev-3506	189	30	illegal	illegal	ADJ
inlawrev-3506	189	31	income	income	NOUN
inlawrev-3506	189	32	.	.	PUNCT
inlawrev-3506	189	33	"	"	PUNCT
inlawrev-3506	190	1	anastasatoy	anastasatoy	NOUN
inlawrev-3506	190	2	794	794	NUM
inlawrev-3506	190	3	f.2d	f.2d	NOUN
inlawrev-3506	190	4	at	at	ADP
inlawrev-3506	190	5	887	887	NUM
inlawrev-3506	190	6	.	.	PUNCT
inlawrev-3506	191	1	anastasato	anastasato	PROPN
inlawrev-3506	191	2	involved	involve	VERB
inlawrev-3506	191	3	the	the	DET
inlawrev-3506	191	4	receipt	receipt	NOUN
inlawrev-3506	191	5	of	of	ADP
inlawrev-3506	191	6	illicit	illicit	ADJ
inlawrev-3506	191	7	"	"	PUNCT
inlawrev-3506	191	8	override	override	NOUN
inlawrev-3506	191	9	"	"	PUNCT
inlawrev-3506	191	10	commissions	commission	NOUN
inlawrev-3506	191	11	by	by	ADP
inlawrev-3506	191	12	a	a	DET
inlawrev-3506	191	13	travel	travel	NOUN
inlawrev-3506	191	14	agent	agent	NOUN
inlawrev-3506	191	15	.	.	PUNCT
inlawrev-3506	192	1	see	see	VERB
inlawrev-3506	192	2	i	i	PRON
inlawrev-3506	192	3	d.	d.	PROPN
inlawrev-3506	192	4	at	at	ADP
inlawrev-3506	192	5	885	885	NUM
inlawrev-3506	192	6	.	.	PUNCT
inlawrev-3506	193	1	it	it	PRON
inlawrev-3506	193	2	is	be	AUX
inlawrev-3506	193	3	particularly	particularly	ADV
inlawrev-3506	193	4	hard	hard	ADJ
inlawrev-3506	193	5	to	to	PART
inlawrev-3506	193	6	disprove	disprove	VERB
inlawrev-3506	193	7	the	the	DET
inlawrev-3506	193	8	receipt	receipt	NOUN
inlawrev-3506	193	9	of	of	ADP
inlawrev-3506	193	10	income	income	NOUN
inlawrev-3506	193	11	that	that	SCONJ
inlawrev-3506	193	12	a	a	DET
inlawrev-3506	193	13	recipient	recipient	NOUN
inlawrev-3506	193	14	would	would	AUX
inlawrev-3506	193	15	generally	generally	ADV
inlawrev-3506	193	16	have	have	AUX
inlawrev-3506	193	17	received	receive	VERB
inlawrev-3506	193	18	secretly	secretly	ADV
inlawrev-3506	193	19	.	.	PUNCT
inlawrev-3506	194	1	48	48	NUM
inlawrev-3506	194	2	.	.	PUNCT
inlawrev-3506	195	1	cf	cf	NOUN
inlawrev-3506	195	2	.	.	PUNCT
inlawrev-3506	196	1	gerardo	gerardo	PROPN
inlawrev-3506	196	2	v.	v.	ADP
inlawrev-3506	196	3	comm'r	comm'r	PROPN
inlawrev-3506	196	4	,	,	PUNCT
inlawrev-3506	196	5	552	552	NUM
inlawrev-3506	196	6	f.2d	f.2d	ADP
inlawrev-3506	196	7	549	549	NUM
inlawrev-3506	196	8	,	,	PUNCT
inlawrev-3506	196	9	554	554	NUM
inlawrev-3506	196	10	(	(	PUNCT
inlawrev-3506	196	11	3d	3d	NUM
inlawrev-3506	196	12	cir	cir	NOUN
inlawrev-3506	196	13	.	.	PROPN
inlawrev-3506	196	14	1977	1977	NUM
inlawrev-3506	196	15	)	)	PUNCT
inlawrev-3506	197	1	(	(	PUNCT
inlawrev-3506	197	2	stating	state	VERB
inlawrev-3506	197	3	that	that	SCONJ
inlawrev-3506	197	4	in	in	ADP
inlawrev-3506	197	5	case	case	NOUN
inlawrev-3506	197	6	of	of	ADP
inlawrev-3506	197	7	unreported	unreported	ADJ
inlawrev-3506	197	8	illegal	illegal	ADJ
inlawrev-3506	197	9	income	income	NOUN
inlawrev-3506	197	10	,	,	PUNCT
inlawrev-3506	197	11	the	the	DET
inlawrev-3506	197	12	irs	irs	PROPN
inlawrev-3506	197	13	must	must	AUX
inlawrev-3506	197	14	present	present	VERB
inlawrev-3506	197	15	"	"	PUNCT
inlawrev-3506	197	16	some	some	DET
inlawrev-3506	197	17	predicate	predicate	NOUN
inlawrev-3506	197	18	evidence	evidence	NOUN
inlawrev-3506	197	19	connecting	connect	VERB
inlawrev-3506	197	20	the	the	DET
inlawrev-3506	197	21	taxpayer	taxpayer	NOUN
inlawrev-3506	197	22	to	to	ADP
inlawrev-3506	197	23	the	the	DET
inlawrev-3506	197	24	charged	charge	VERB
inlawrev-3506	197	25	activity	activity	NOUN
inlawrev-3506	197	26	.	.	PUNCT
inlawrev-3506	197	27	"	"	PUNCT
inlawrev-3506	197	28	)	)	PUNCT
inlawrev-3506	197	29	.	.	PUNCT
inlawrev-3506	198	1	49	49	NUM
inlawrev-3506	198	2	.	.	PUNCT
inlawrev-3506	199	1	75	75	NUM
inlawrev-3506	199	2	t.c.m.(cch	t.c.m.(cch	NUM
inlawrev-3506	199	3	)	)	PUNCT
inlawrev-3506	199	4	1778	1778	NUM
inlawrev-3506	199	5	(	(	PUNCT
inlawrev-3506	199	6	1998	1998	NUM
inlawrev-3506	199	7	)	)	PUNCT
inlawrev-3506	199	8	.	.	PUNCT
inlawrev-3506	200	1	50	50	NUM
inlawrev-3506	200	2	.	.	PUNCT
inlawrev-3506	201	1	see	see	VERB
inlawrev-3506	201	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	201	3	,	,	PUNCT
inlawrev-3506	201	4	supra	supra	PROPN
inlawrev-3506	201	5	note	note	PROPN
inlawrev-3506	201	6	5	5	NUM
inlawrev-3506	201	7	,	,	PUNCT
inlawrev-3506	201	8	at	at	ADP
inlawrev-3506	201	9	5	5	NUM
inlawrev-3506	201	10	1	1	NUM
inlawrev-3506	201	11	7	7	NUM
inlawrev-3506	201	12	n.	n.	NOUN
inlawrev-3506	201	13	*	*	NOUN
inlawrev-3506	201	14	.	.	PUNCT
inlawrev-3506	202	1	(	(	PUNCT
inlawrev-3506	202	2	"	"	PUNCT
inlawrev-3506	202	3	the	the	DET
inlawrev-3506	202	4	opinions	opinion	NOUN
inlawrev-3506	202	5	ofthe	ofthe	ADJ
inlawrev-3506	202	6	author	author	NOUN
inlawrev-3506	202	7	are	be	AUX
inlawrev-3506	202	8	largely	largely	ADV
inlawrev-3506	202	9	based	base	VERB
inlawrev-3506	202	10	[	[	X
inlawrev-3506	202	11	sic	sic	ADJ
inlawrev-3506	202	12	]	]	PUNCT
inlawrev-3506	202	13	and	and	CCONJ
inlawrev-3506	202	14	are	be	AUX
inlawrev-3506	202	15	augmented	augment	VERB
inlawrev-3506	202	16	by	by	ADP
inlawrev-3506	202	17	.	.	PUNCT
inlawrev-3506	202	18	.	.	PUNCT
inlawrev-3506	202	19	.	.	PUNCT
inlawrev-3506	203	1	ryan	ryan	PROPN
inlawrev-3506	203	2	.	.	PUNCT
inlawrev-3506	203	3	'	'	PUNCT
inlawrev-3506	203	4	"	"	PUNCT
inlawrev-3506	203	5	)	)	PUNCT
inlawrev-3506	203	6	.	.	PUNCT
inlawrev-3506	204	1	51	51	NUM
inlawrev-3506	204	2	.	.	PUNCT
inlawrev-3506	205	1	/?ya	/?ya	NOUN
inlawrev-3506	205	2	/	/	SYM
inlawrev-3506	205	3	t	t	PROPN
inlawrev-3506	205	4	,	,	PUNCT
inlawrev-3506	205	5	75	75	NUM
inlawrev-3506	205	6	t.cm.(cch	t.cm.(cch	NUM
inlawrev-3506	205	7	)	)	PUNCT
inlawrev-3506	205	8	at	at	ADP
inlawrev-3506	205	9	1777	1777	NUM
inlawrev-3506	205	10	-	-	SYM
inlawrev-3506	205	11	78	78	NUM
inlawrev-3506	205	12	.	.	PUNCT
inlawrev-3506	206	1	52	52	NUM
inlawrev-3506	206	2	.	.	PUNCT
inlawrev-3506	207	1	see	see	VERB
inlawrev-3506	207	2	,	,	PUNCT
inlawrev-3506	207	3	e.g.	e.g.	ADV
inlawrev-3506	207	4	,	,	PUNCT
inlawrev-3506	207	5	portillo	portillo	PROPN
inlawrev-3506	207	6	v.	v.	ADP
inlawrev-3506	207	7	comm'r	comm'r	PROPN
inlawrev-3506	207	8	,	,	PUNCT
inlawrev-3506	207	9	932	932	NUM
inlawrev-3506	207	10	f.2d	f.2d	NOUN
inlawrev-3506	207	11	1128	1128	NUM
inlawrev-3506	207	12	,	,	PUNCT
inlawrev-3506	207	13	1	1	NUM
inlawrev-3506	207	14	130	130	NUM
inlawrev-3506	207	15	(	(	PUNCT
inlawrev-3506	207	16	5th	5th	ADJ
inlawrev-3506	207	17	cir	cir	NOUN
inlawrev-3506	207	18	.	.	PROPN
inlawrev-3506	207	19	1991	1991	NUM
inlawrev-3506	207	20	)	)	PUNCT
inlawrev-3506	207	21	.	.	PUNCT
inlawrev-3506	208	1	150	150	NUM
inlawrev-3506	208	2	indiana	indiana	PROPN
inlawrev-3506	208	3	law	law	NOUN
inlawrev-3506	208	4	review	review	NOUN
inlawrev-3506	208	5	[	[	X
inlawrev-3506	208	6	vol	vol	NOUN
inlawrev-3506	208	7	.	.	PUNCT
inlawrev-3506	208	8	35:143	35:143	NOUN
inlawrev-3506	208	9	fees.^^	fees.^^	PUNCT
inlawrev-3506	209	1	those	those	DET
inlawrev-3506	209	2	costs	cost	NOUN
inlawrev-3506	209	3	and	and	CCONJ
inlawrev-3506	209	4	fees	fee	NOUN
inlawrev-3506	209	5	may	may	AUX
inlawrev-3506	209	6	be	be	AUX
inlawrev-3506	209	7	awarded	award	VERB
inlawrev-3506	209	8	if	if	SCONJ
inlawrev-3506	209	9	the	the	DET
inlawrev-3506	209	10	irs	irs	PROPN
inlawrev-3506	209	11	pursued	pursue	VERB
inlawrev-3506	209	12	a	a	DET
inlawrev-3506	209	13	frivolous	frivolous	ADJ
inlawrev-3506	209	14	position	position	NOUN
inlawrev-3506	209	15	,	,	PUNCT
inlawrev-3506	209	16	the	the	DET
inlawrev-3506	209	17	taxpayer	taxpayer	NOUN
inlawrev-3506	209	18	exhausted	exhaust	VERB
inlawrev-3506	209	19	any	any	DET
inlawrev-3506	209	20	administrative	administrative	ADJ
inlawrev-3506	209	21	remedies	remedy	NOUN
inlawrev-3506	209	22	afforded	afford	VERB
inlawrev-3506	209	23	by	by	ADP
inlawrev-3506	209	24	the	the	DET
inlawrev-3506	209	25	irs	irs	PROPN
inlawrev-3506	209	26	,	,	PUNCT
inlawrev-3506	209	27	and	and	CCONJ
inlawrev-3506	209	28	the	the	DET
inlawrev-3506	209	29	taxpayer	taxpayer	NOUN
inlawrev-3506	209	30	meets	meet	VERB
inlawrev-3506	209	31	a	a	DET
inlawrev-3506	209	32	net	net	ADJ
inlawrev-3506	209	33	worth	worth	ADJ
inlawrev-3506	209	34	requirement.^	requirement.^	NOUN
inlawrev-3506	209	35	"	"	PUNCT
inlawrev-3506	209	36	*	*	PUNCT
inlawrev-3506	209	37	an	an	DET
inlawrev-3506	209	38	exception	exception	NOUN
inlawrev-3506	209	39	to	to	ADP
inlawrev-3506	209	40	the	the	DET
inlawrev-3506	209	41	usual	usual	ADJ
inlawrev-3506	209	42	burden	burden	NOUN
inlawrev-3506	209	43	ofproofprocedure	ofproofprocedure	NOUN
inlawrev-3506	209	44	was	be	AUX
inlawrev-3506	209	45	statutorily	statutorily	ADV
inlawrev-3506	209	46	created	create	VERB
inlawrev-3506	209	47	in	in	ADP
inlawrev-3506	209	48	1998	1998	NUM
inlawrev-3506	209	49	.	.	PUNCT
inlawrev-3506	210	1	code	code	NOUN
inlawrev-3506	210	2	section	section	NOUN
inlawrev-3506	210	3	7491	7491	NUM
inlawrev-3506	210	4	provides	provide	VERB
inlawrev-3506	210	5	the	the	DET
inlawrev-3506	210	6	taxpayer	taxpayer	NOUN
inlawrev-3506	210	7	with	with	ADP
inlawrev-3506	210	8	the	the	DET
inlawrev-3506	210	9	opportunity	opportunity	NOUN
inlawrev-3506	210	10	to	to	PART
inlawrev-3506	210	11	shift	shift	VERB
inlawrev-3506	210	12	the	the	DET
inlawrev-3506	210	13	burden	burden	NOUN
inlawrev-3506	210	14	of	of	ADP
inlawrev-3506	210	15	proof	proof	NOUN
inlawrev-3506	210	16	to	to	ADP
inlawrev-3506	210	17	the	the	DET
inlawrev-3506	210	18	irs	irs	PROPN
inlawrev-3506	210	19	,	,	PUNCT
inlawrev-3506	210	20	if	if	SCONJ
inlawrev-3506	210	21	he	he	PRON
inlawrev-3506	210	22	meets	meet	VERB
inlawrev-3506	210	23	several	several	ADJ
inlawrev-3506	210	24	requirements	requirement	NOUN
inlawrev-3506	210	25	.	.	PUNCT
inlawrev-3506	211	1	because	because	SCONJ
inlawrev-3506	211	2	,	,	PUNCT
inlawrev-3506	211	3	in	in	ADP
inlawrev-3506	211	4	order	order	NOUN
inlawrev-3506	211	5	to	to	PART
inlawrev-3506	211	6	do	do	AUX
inlawrev-3506	211	7	so	so	ADV
inlawrev-3506	211	8	,	,	PUNCT
inlawrev-3506	211	9	the	the	DET
inlawrev-3506	211	10	taxpayer	taxpayer	NOUN
inlawrev-3506	211	11	is	be	AUX
inlawrev-3506	211	12	required	require	VERB
inlawrev-3506	211	13	to	to	PART
inlawrev-3506	211	14	make	make	VERB
inlawrev-3506	211	15	an	an	DET
inlawrev-3506	211	16	initial	initial	ADJ
inlawrev-3506	211	17	presentation	presentation	NOUN
inlawrev-3506	211	18	of	of	ADP
inlawrev-3506	211	19	"	"	PUNCT
inlawrev-3506	211	20	credible	credible	ADJ
inlawrev-3506	211	21	evidence	evidence	NOUN
inlawrev-3506	211	22	"	"	PUNCT
inlawrev-3506	211	23	with	with	ADP
inlawrev-3506	211	24	respect	respect	NOUN
inlawrev-3506	211	25	to	to	ADP
inlawrev-3506	211	26	the	the	DET
inlawrev-3506	211	27	factual	factual	ADJ
inlawrev-3506	211	28	issue	issue	NOUN
inlawrev-3506	211	29	,	,	PUNCT
inlawrev-3506	211	30	"	"	PUNCT
inlawrev-3506	211	31	it	it	PRON
inlawrev-3506	211	32	is	be	AUX
inlawrev-3506	211	33	most	most	ADV
inlawrev-3506	211	34	accurate	accurate	ADJ
inlawrev-3506	211	35	to	to	PART
inlawrev-3506	211	36	say	say	VERB
inlawrev-3506	211	37	that	that	SCONJ
inlawrev-3506	211	38	section	section	NOUN
inlawrev-3506	211	39	7491	7491	NUM
inlawrev-3506	211	40	places	place	VERB
inlawrev-3506	211	41	the	the	DET
inlawrev-3506	211	42	burden	burden	NOUN
inlawrev-3506	211	43	of	of	ADP
inlawrev-3506	211	44	going	go	VERB
inlawrev-3506	211	45	forward	forward	ADV
inlawrev-3506	211	46	on	on	ADP
inlawrev-3506	211	47	the	the	DET
inlawrev-3506	211	48	taxpayer	taxpayer	NOUN
inlawrev-3506	211	49	,	,	PUNCT
inlawrev-3506	211	50	though	though	SCONJ
inlawrev-3506	211	51	it	it	PRON
inlawrev-3506	211	52	allows	allow	VERB
inlawrev-3506	211	53	a	a	DET
inlawrev-3506	211	54	shift	shift	NOUN
inlawrev-3506	211	55	in	in	ADP
inlawrev-3506	211	56	the	the	DET
inlawrev-3506	211	57	burden	burden	NOUN
inlawrev-3506	211	58	of	of	ADP
inlawrev-3506	211	59	persuasion	persuasion	NOUN
inlawrev-3506	211	60	.	.	PUNCT
inlawrev-3506	212	1	as	as	SCONJ
inlawrev-3506	212	2	noted	note	VERB
inlawrev-3506	212	3	by	by	ADP
inlawrev-3506	212	4	numerous	numerous	ADJ
inlawrev-3506	212	5	commentators,^^	commentators,^^	NOUN
inlawrev-3506	212	6	section	section	NOUN
inlawrev-3506	212	7	7491	7491	NUM
inlawrev-3506	212	8	is	be	AUX
inlawrev-3506	212	9	likely	likely	ADJ
inlawrev-3506	212	10	to	to	PART
inlawrev-3506	212	11	be	be	AUX
inlawrev-3506	212	12	of	of	ADP
inlawrev-3506	212	13	little	little	ADJ
inlawrev-3506	212	14	practical	practical	ADJ
inlawrev-3506	212	15	use	use	NOUN
inlawrev-3506	212	16	.	.	PUNCT
inlawrev-3506	213	1	in	in	ADP
inlawrev-3506	213	2	addition	addition	NOUN
inlawrev-3506	213	3	,	,	PUNCT
inlawrev-3506	213	4	the	the	DET
inlawrev-3506	213	5	irs	irs	PROPN
inlawrev-3506	213	6	already	already	ADV
inlawrev-3506	213	7	bears	bear	VERB
inlawrev-3506	213	8	the	the	DET
inlawrev-3506	213	9	burden	burden	NOUN
inlawrev-3506	213	10	of	of	ADP
inlawrev-3506	213	11	proving	prove	VERB
inlawrev-3506	213	12	fi	fi	NOUN
inlawrev-3506	213	13	-	-	NOUN
inlawrev-3506	213	14	aud	aud	NOUN
inlawrev-3506	213	15	.	.	PUNCT
inlawrev-3506	214	1	however	however	ADV
inlawrev-3506	214	2	,	,	PUNCT
inlawrev-3506	214	3	it	it	PRON
inlawrev-3506	214	4	is	be	AUX
inlawrev-3506	214	5	important	important	ADJ
inlawrev-3506	214	6	to	to	PART
inlawrev-3506	214	7	note	note	VERB
inlawrev-3506	214	8	that	that	SCONJ
inlawrev-3506	214	9	the	the	DET
inlawrev-3506	214	10	content	content	NOUN
inlawrev-3506	214	11	ofsection	ofsection	NOUN
inlawrev-3506	214	12	7491	7491	NUM
inlawrev-3506	214	13	,	,	PUNCT
inlawrev-3506	214	14	with	with	ADP
inlawrev-3506	214	15	its	its	PRON
inlawrev-3506	214	16	"	"	PUNCT
inlawrev-3506	214	17	credible	credible	ADJ
inlawrev-3506	214	18	evidence	evidence	NOUN
inlawrev-3506	214	19	"	"	PUNCT
inlawrev-3506	214	20	requirement,^^	requirement,^^	NOUN
inlawrev-3506	214	21	suggests	suggest	VERB
inlawrev-3506	214	22	continuing	continue	VERB
inlawrev-3506	214	23	cognizance	cognizance	NOUN
inlawrev-3506	214	24	ofthe	ofthe	VERB
inlawrev-3506	214	25	practical	practical	ADJ
inlawrev-3506	214	26	reality	reality	NOUN
inlawrev-3506	214	27	that	that	SCONJ
inlawrev-3506	214	28	the	the	DET
inlawrev-3506	214	29	taxpayer	taxpayer	NOUN
inlawrev-3506	214	30	is	be	AUX
inlawrev-3506	214	31	the	the	DET
inlawrev-3506	214	32	one	one	NOUN
inlawrev-3506	214	33	with	with	ADP
inlawrev-3506	214	34	evidence	evidence	NOUN
inlawrev-3506	214	35	supporting	support	VERB
inlawrev-3506	214	36	the	the	DET
inlawrev-3506	214	37	entries	entry	NOUN
inlawrev-3506	214	38	on	on	ADP
inlawrev-3506	214	39	the	the	DET
inlawrev-3506	214	40	tax	tax	NOUN
inlawrev-3506	214	41	return	return	NOUN
inlawrev-3506	214	42	,	,	PUNCT
inlawrev-3506	214	43	just	just	ADV
inlawrev-3506	214	44	as	as	SCONJ
inlawrev-3506	214	45	the	the	DET
inlawrev-3506	214	46	presumption	presumption	NOUN
inlawrev-3506	214	47	of	of	ADP
inlawrev-3506	214	48	correctness	correctness	NOUN
inlawrev-3506	214	49	does	do	VERB
inlawrev-3506	214	50	.	.	PUNCT
inlawrev-3506	215	1	thus	thus	ADV
inlawrev-3506	215	2	,	,	PUNCT
inlawrev-3506	215	3	the	the	DET
inlawrev-3506	215	4	so	so	ADV
inlawrev-3506	215	5	-	-	PUNCT
inlawrev-3506	215	6	called	call	VERB
inlawrev-3506	215	7	presumption	presumption	NOUN
inlawrev-3506	215	8	of	of	ADP
inlawrev-3506	215	9	correctness	correctness	NOUN
inlawrev-3506	215	10	,	,	PUNCT
inlawrev-3506	215	11	though	though	SCONJ
inlawrev-3506	215	12	unfortunately	unfortunately	ADV
inlawrev-3506	215	13	implying	imply	VERB
inlawrev-3506	215	14	a	a	DET
inlawrev-3506	215	15	degree	degree	NOUN
inlawrev-3506	215	16	of	of	ADP
inlawrev-3506	215	17	deference	deference	NOUN
inlawrev-3506	215	18	to	to	ADP
inlawrev-3506	215	19	the	the	DET
inlawrev-3506	215	20	irs	irs	PROPN
inlawrev-3506	215	21	,	,	PUNCT
inlawrev-3506	215	22	in	in	ADP
inlawrev-3506	215	23	fact	fact	NOUN
inlawrev-3506	215	24	serves	serve	VERB
inlawrev-3506	215	25	the	the	DET
inlawrev-3506	215	26	salutary	salutary	ADJ
inlawrev-3506	215	27	purpose	purpose	NOUN
inlawrev-3506	215	28	of	of	ADP
inlawrev-3506	215	29	allocating	allocate	VERB
inlawrev-3506	215	30	the	the	DET
inlawrev-3506	215	31	burden	burden	NOUN
inlawrev-3506	215	32	ofgoing	ofgoe	VERB
inlawrev-3506	215	33	forward	forward	ADV
inlawrev-3506	215	34	to	to	ADP
inlawrev-3506	215	35	the	the	DET
inlawrev-3506	215	36	party	party	NOUN
inlawrev-3506	215	37	in	in	ADP
inlawrev-3506	215	38	possession	possession	NOUN
inlawrev-3506	215	39	ofthe	ofthe	NOUN
inlawrev-3506	215	40	evidence	evidence	NOUN
inlawrev-3506	215	41	relating	relate	VERB
inlawrev-3506	215	42	to	to	ADP
inlawrev-3506	215	43	the	the	DET
inlawrev-3506	215	44	controversy	controversy	NOUN
inlawrev-3506	215	45	.	.	PUNCT
inlawrev-3506	216	1	even	even	ADV
inlawrev-3506	216	2	the	the	DET
inlawrev-3506	216	3	workings	working	NOUN
inlawrev-3506	216	4	of	of	ADP
inlawrev-3506	216	5	section	section	NOUN
inlawrev-3506	216	6	7491	7491	NUM
inlawrev-3506	216	7	reflect	reflect	VERB
inlawrev-3506	216	8	this	this	DET
inlawrev-3506	216	9	notion	notion	NOUN
inlawrev-3506	216	10	.	.	PUNCT
inlawrev-3506	217	1	where	where	SCONJ
inlawrev-3506	217	2	the	the	DET
inlawrev-3506	217	3	presumption	presumption	NOUN
inlawrev-3506	217	4	would	would	AUX
inlawrev-3506	217	5	allocate	allocate	VERB
inlawrev-3506	217	6	the	the	DET
inlawrev-3506	217	7	burden	burden	NOUN
inlawrev-3506	217	8	of	of	ADP
inlawrev-3506	217	9	going	go	VERB
inlawrev-3506	217	10	forward	forward	ADV
inlawrev-3506	217	11	to	to	ADP
inlawrev-3506	217	12	a	a	DET
inlawrev-3506	217	13	party	party	NOUN
inlawrev-3506	217	14	without	without	ADP
inlawrev-3506	217	15	evidence	evidence	NOUN
inlawrev-3506	217	16	,	,	PUNCT
inlawrev-3506	217	17	because	because	SCONJ
inlawrev-3506	217	18	it	it	PRON
inlawrev-3506	217	19	alleges	allege	VERB
inlawrev-3506	217	20	receipt	receipt	NOUN
inlawrev-3506	217	21	of	of	ADP
inlawrev-3506	217	22	illicit	illicit	ADJ
inlawrev-3506	217	23	income	income	NOUN
inlawrev-3506	217	24	,	,	PUNCT
inlawrev-3506	217	25	case	case	NOUN
inlawrev-3506	217	26	law	law	NOUN
inlawrev-3506	217	27	53	53	NUM
inlawrev-3506	217	28	.	.	PUNCT
inlawrev-3506	218	1	5eei.r.c	5eei.r.c	PROPN
inlawrev-3506	218	2	.	.	PUNCT
inlawrev-3506	219	1	§	§	NOUN
inlawrev-3506	219	2	7430(1994	7430(1994	NUM
inlawrev-3506	219	3	)	)	PUNCT
inlawrev-3506	219	4	.	.	PUNCT
inlawrev-3506	220	1	54	54	NUM
inlawrev-3506	220	2	.	.	PUNCT
inlawrev-3506	220	3	see	see	VERB
inlawrev-3506	220	4	i	i	PRON
inlawrev-3506	220	5	d.	d.	PROPN
inlawrev-3506	220	6	55	55	NUM
inlawrev-3506	220	7	.	.	PUNCT
inlawrev-3506	221	1	i.r.c	i.r.c	NOUN
inlawrev-3506	221	2	.	.	PUNCT
inlawrev-3506	222	1	§	§	PROPN
inlawrev-3506	222	2	7491(a)(1	7491(a)(1	NOUN
inlawrev-3506	222	3	)	)	PUNCT
inlawrev-3506	222	4	(	(	PUNCT
inlawrev-3506	222	5	supp	supp	PROPN
inlawrev-3506	222	6	.	.	PUNCT
inlawrev-3506	223	1	v	v	ADP
inlawrev-3506	223	2	1999	1999	NUM
inlawrev-3506	223	3	)	)	PUNCT
inlawrev-3506	223	4	.	.	PUNCT
inlawrev-3506	224	1	56	56	NUM
inlawrev-3506	224	2	.	.	X
inlawrev-3506	224	3	see	see	VERB
inlawrev-3506	224	4	,	,	PUNCT
inlawrev-3506	224	5	e.g.	e.g.	ADV
inlawrev-3506	224	6	,	,	PUNCT
inlawrev-3506	224	7	johnson	johnson	PROPN
inlawrev-3506	224	8	,	,	PUNCT
inlawrev-3506	224	9	supra	supra	PROPN
inlawrev-3506	224	10	note	note	PROPN
inlawrev-3506	224	11	3	3	NUM
inlawrev-3506	224	12	,	,	PUNCT
inlawrev-3506	224	13	at	at	ADP
inlawrev-3506	224	14	413	413	NUM
inlawrev-3506	224	15	(	(	PUNCT
inlawrev-3506	224	16	code	code	NOUN
inlawrev-3506	224	17	section	section	NOUN
inlawrev-3506	224	18	7491	7491	NUM
inlawrev-3506	224	19	"	"	PUNCT
inlawrev-3506	224	20	is	be	AUX
inlawrev-3506	224	21	a	a	DET
inlawrev-3506	224	22	pernicious	pernicious	ADJ
inlawrev-3506	224	23	exercise	exercise	NOUN
inlawrev-3506	224	24	in	in	ADP
inlawrev-3506	224	25	symbolic	symbolic	ADJ
inlawrev-3506	224	26	legislation	legislation	NOUN
inlawrev-3506	224	27	.	.	PUNCT
inlawrev-3506	225	1	"	"	PUNCT
inlawrev-3506	225	2	)	)	PUNCT
inlawrev-3506	225	3	;	;	PUNCT
inlawrev-3506	225	4	anthony	anthony	PROPN
inlawrev-3506	225	5	f.	f.	PROPN
inlawrev-3506	225	6	newton	newton	PROPN
inlawrev-3506	225	7	,	,	PUNCT
inlawrev-3506	225	8	the	the	DET
inlawrev-3506	225	9	'	'	PUNCT
inlawrev-3506	225	10	stat	stat	NOUN
inlawrev-3506	225	11	'	'	PUNCT
inlawrev-3506	225	12	notice	notice	NOUN
inlawrev-3506	225	13	in	in	ADP
inlawrev-3506	225	14	the	the	DET
inlawrev-3506	225	15	new	new	ADJ
inlawrev-3506	225	16	millennium	millennium	NOUN
inlawrev-3506	225	17	:	:	PUNCT
inlawrev-3506	225	18	shouldn	shouldn	VERB
inlawrev-3506	225	19	'	'	PUNCT
inlawrev-3506	225	20	t	t	NOUN
inlawrev-3506	225	21	the	the	DET
inlawrev-3506	225	22	notice	notice	NOUN
inlawrev-3506	225	23	be	be	AUX
inlawrev-3506	225	24	user	user	NOUN
inlawrev-3506	225	25	friendly	friendly	ADJ
inlawrev-3506	225	26	?	?	PUNCT
inlawrev-3506	225	27	,	,	PUNCT
inlawrev-3506	225	28	91	91	NUM
inlawrev-3506	225	29	tax	tax	NOUN
inlawrev-3506	225	30	notes	note	NOUN
inlawrev-3506	225	31	1	1	NUM
inlawrev-3506	225	32	139	139	NUM
inlawrev-3506	225	33	,	,	PUNCT
inlawrev-3506	225	34	1	1	NUM
inlawrev-3506	225	35	157	157	NUM
inlawrev-3506	225	36	(	(	PUNCT
inlawrev-3506	225	37	2001	2001	NUM
inlawrev-3506	225	38	)	)	PUNCT
inlawrev-3506	225	39	(	(	PUNCT
inlawrev-3506	225	40	"	"	PUNCT
inlawrev-3506	225	41	congress	congress	PROPN
inlawrev-3506	225	42	did	do	AUX
inlawrev-3506	225	43	make	make	VERB
inlawrev-3506	225	44	a	a	DET
inlawrev-3506	225	45	feeble	feeble	ADJ
inlawrev-3506	225	46	attempt	attempt	NOUN
inlawrev-3506	225	47	to	to	PART
inlawrev-3506	225	48	level	level	VERB
inlawrev-3506	225	49	the	the	DET
inlawrev-3506	225	50	playing	play	VERB
inlawrev-3506	225	51	field	field	NOUN
inlawrev-3506	225	52	with	with	ADP
inlawrev-3506	225	53	the	the	DET
inlawrev-3506	225	54	addition	addition	NOUN
inlawrev-3506	225	55	of	of	ADP
inlawrev-3506	225	56	section	section	NOUN
inlawrev-3506	225	57	7491	7491	NUM
inlawrev-3506	225	58	.	.	PUNCT
inlawrev-3506	226	1	however	however	ADV
inlawrev-3506	226	2	,	,	PUNCT
inlawrev-3506	226	3	its	its	PRON
inlawrev-3506	226	4	effect	effect	NOUN
inlawrev-3506	226	5	has	have	AUX
inlawrev-3506	226	6	not	not	PART
inlawrev-3506	226	7	yet	yet	ADV
inlawrev-3506	226	8	been	be	AUX
inlawrev-3506	226	9	realized	realize	VERB
inlawrev-3506	226	10	and	and	CCONJ
inlawrev-3506	226	11	,	,	PUNCT
inlawrev-3506	226	12	due	due	ADP
inlawrev-3506	226	13	to	to	ADP
inlawrev-3506	226	14	its	its	PRON
inlawrev-3506	226	15	limitations	limitation	NOUN
inlawrev-3506	226	16	,	,	PUNCT
inlawrev-3506	226	17	more	more	ADV
inlawrev-3506	226	18	likely	likely	ADJ
inlawrev-3506	226	19	than	than	ADP
inlawrev-3506	226	20	not	not	PART
inlawrev-3506	226	21	,	,	PUNCT
inlawrev-3506	226	22	it	it	PRON
inlawrev-3506	226	23	never	never	ADV
inlawrev-3506	226	24	will	will	AUX
inlawrev-3506	226	25	be	be	AUX
inlawrev-3506	226	26	.	.	PUNCT
inlawrev-3506	226	27	'	'	PUNCT
inlawrev-3506	226	28	*	*	PUNCT
inlawrev-3506	226	29	)	)	PUNCT
inlawrev-3506	226	30	;	;	PUNCT
inlawrev-3506	226	31	see	see	VERB
inlawrev-3506	226	32	also	also	ADV
inlawrev-3506	226	33	higbee	higbee	PROPN
inlawrev-3506	226	34	v.	v.	PROPN
inlawrev-3506	226	35	comm'r	comm'r	PROPN
inlawrev-3506	226	36	,	,	PUNCT
inlawrev-3506	226	37	116	116	NUM
inlawrev-3506	226	38	t.c	t.c	PROPN
inlawrev-3506	226	39	.	.	PROPN
inlawrev-3506	226	40	438	438	NUM
inlawrev-3506	226	41	(	(	PUNCT
inlawrev-3506	226	42	2001	2001	NUM
inlawrev-3506	226	43	)	)	PUNCT
inlawrev-3506	226	44	.	.	PUNCT
inlawrev-3506	227	1	because	because	SCONJ
inlawrev-3506	227	2	[	[	X
inlawrev-3506	227	3	the	the	DET
inlawrev-3506	227	4	taxpayers	taxpayer	NOUN
inlawrev-3506	227	5	]	]	PUNCT
inlawrev-3506	227	6	have	have	AUX
inlawrev-3506	227	7	failed	fail	VERB
inlawrev-3506	227	8	to	to	PART
inlawrev-3506	227	9	provide	provide	VERB
inlawrev-3506	227	10	credible	credible	ADJ
inlawrev-3506	227	11	evidence	evidence	NOUN
inlawrev-3506	227	12	ofa	ofa	PROPN
inlawrev-3506	227	13	casualty	casualty	NOUN
inlawrev-3506	227	14	loss	loss	NOUN
inlawrev-3506	227	15	,	,	PUNCT
inlawrev-3506	227	16	the	the	DET
inlawrev-3506	227	17	burden	burden	NOUN
inlawrev-3506	227	18	of	of	ADP
inlawrev-3506	227	19	proof	proof	NOUN
inlawrev-3506	227	20	as	as	ADP
inlawrev-3506	227	21	to	to	ADP
inlawrev-3506	227	22	this	this	DET
inlawrev-3506	227	23	issue	issue	NOUN
inlawrev-3506	227	24	is	be	AUX
inlawrev-3506	227	25	not	not	PART
inlawrev-3506	227	26	placed	place	VERB
inlawrev-3506	227	27	on	on	ADP
inlawrev-3506	227	28	[	[	X
inlawrev-3506	227	29	the	the	DET
inlawrev-3506	227	30	irs	irs	PROPN
inlawrev-3506	227	31	]	]	PUNCT
inlawrev-3506	227	32	.	.	PUNCT
inlawrev-3506	228	1	further	far	ADV
inlawrev-3506	228	2	,	,	PUNCT
inlawrev-3506	228	3	for	for	ADP
inlawrev-3506	228	4	similar	similar	ADJ
inlawrev-3506	228	5	reasons	reason	NOUN
inlawrev-3506	228	6	regarding	regard	VERB
inlawrev-3506	228	7	our	our	PRON
inlawrev-3506	228	8	discussion	discussion	NOUN
inlawrev-3506	228	9	of	of	ADP
inlawrev-3506	228	10	[	[	PUNCT
inlawrev-3506	228	11	the	the	DET
inlawrev-3506	228	12	taxpayers	taxpayer	NOUN
inlawrev-3506	228	13	'	'	PART
inlawrev-3506	228	14	]	]	PUNCT
inlawrev-3506	228	15	evidence	evidence	NOUN
inlawrev-3506	228	16	for	for	ADP
inlawrev-3506	228	17	purposes	purpose	NOUN
inlawrev-3506	228	18	ofsection	ofsection	NOUN
inlawrev-3506	228	19	7491	7491	NUM
inlawrev-3506	228	20	,	,	PUNCT
inlawrev-3506	228	21	we	we	PRON
inlawrev-3506	228	22	conclude	conclude	VERB
inlawrev-3506	228	23	that	that	SCONJ
inlawrev-3506	228	24	[	[	X
inlawrev-3506	228	25	the	the	DET
inlawrev-3506	228	26	taxpayers	taxpayer	NOUN
inlawrev-3506	228	27	]	]	PUNCT
inlawrev-3506	228	28	have	have	AUX
inlawrev-3506	228	29	not	not	PART
inlawrev-3506	228	30	met	meet	VERB
inlawrev-3506	228	31	their	their	PRON
inlawrev-3506	228	32	burden	burden	NOUN
inlawrev-3506	228	33	of	of	ADP
inlawrev-3506	228	34	proof	proof	NOUN
inlawrev-3506	228	35	i	i	PRON
inlawrev-3506	228	36	d.	d.	PROPN
inlawrev-3506	228	37	at	at	ADP
inlawrev-3506	228	38	443	443	NUM
inlawrev-3506	228	39	;	;	PUNCT
inlawrev-3506	228	40	cf	cf	X
inlawrev-3506	228	41	.	.	PUNCT
inlawrev-3506	229	1	nathan	nathan	PROPN
inlawrev-3506	229	2	e.	e.	PROPN
inlawrev-3506	229	3	clukey	clukey	PROPN
inlawrev-3506	229	4	,	,	PUNCT
inlawrev-3506	229	5	examining	examine	VERB
inlawrev-3506	229	6	the	the	DET
inlawrev-3506	229	7	limited	limited	ADJ
inlawrev-3506	229	8	benefits	benefit	NOUN
inlawrev-3506	229	9	ofshifting	ofshifte	VERB
inlawrev-3506	229	10	the	the	DET
inlawrev-3506	229	11	burden	burden	NOUN
inlawrev-3506	229	12	ofproof	ofproof	NOUN
inlawrev-3506	229	13	to	to	ADP
inlawrev-3506	229	14	the	the	DET
inlawrev-3506	229	15	irs	irs	PROPN
inlawrev-3506	229	16	,	,	PUNCT
inlawrev-3506	229	17	82	82	NUM
inlawrev-3506	229	18	tax	tax	NOUN
inlawrev-3506	229	19	notes	note	NOUN
inlawrev-3506	229	20	683	683	NUM
inlawrev-3506	229	21	(	(	PUNCT
inlawrev-3506	229	22	1	1	NUM
inlawrev-3506	229	23	999	999	NUM
inlawrev-3506	229	24	)	)	PUNCT
inlawrev-3506	229	25	.	.	PUNCT
inlawrev-3506	230	1	this	this	DET
inlawrev-3506	230	2	article	article	NOUN
inlawrev-3506	230	3	.	.	PUNCT
inlawrev-3506	230	4	.	.	PUNCT
inlawrev-3506	230	5	.	.	PUNCT
inlawrev-3506	231	1	posits	posit	NOUN
inlawrev-3506	231	2	that	that	PRON
inlawrev-3506	231	3	...	...	PUNCT
inlawrev-3506	232	1	an	an	DET
inlawrev-3506	232	2	expansive	expansive	ADJ
inlawrev-3506	232	3	reading	reading	NOUN
inlawrev-3506	232	4	of	of	ADP
inlawrev-3506	232	5	credible	credible	ADJ
inlawrev-3506	232	6	evidence	evidence	NOUN
inlawrev-3506	232	7	must	must	AUX
inlawrev-3506	232	8	be	be	AUX
inlawrev-3506	232	9	rejected	reject	VERB
inlawrev-3506	232	10	,	,	PUNCT
inlawrev-3506	232	11	and	and	CCONJ
inlawrev-3506	232	12	that	that	SCONJ
inlawrev-3506	232	13	once	once	ADV
inlawrev-3506	232	14	that	that	PRON
inlawrev-3506	232	15	is	be	AUX
inlawrev-3506	232	16	done	do	VERB
inlawrev-3506	232	17	,	,	PUNCT
inlawrev-3506	232	18	the	the	DET
inlawrev-3506	232	19	statute	statute	NOUN
inlawrev-3506	232	20	will	will	AUX
inlawrev-3506	232	21	have	have	VERB
inlawrev-3506	232	22	a	a	DET
inlawrev-3506	232	23	noticeable	noticeable	ADJ
inlawrev-3506	232	24	effect	effect	NOUN
inlawrev-3506	232	25	in	in	ADP
inlawrev-3506	232	26	regard	regard	NOUN
inlawrev-3506	232	27	to	to	ADP
inlawrev-3506	232	28	evidence	evidence	NOUN
inlawrev-3506	232	29	not	not	PART
inlawrev-3506	232	30	governed	govern	VERB
inlawrev-3506	232	31	by	by	ADP
inlawrev-3506	232	32	heightened	heightened	ADJ
inlawrev-3506	232	33	substantiation	substantiation	NOUN
inlawrev-3506	232	34	requirements	requirement	NOUN
inlawrev-3506	232	35	—	—	PUNCT
inlawrev-3506	232	36	by	by	ADP
inlawrev-3506	232	37	giving	give	VERB
inlawrev-3506	232	38	the	the	DET
inlawrev-3506	232	39	taxpayer	taxpayer	NOUN
inlawrev-3506	232	40	a	a	DET
inlawrev-3506	232	41	strategic	strategic	ADJ
inlawrev-3506	232	42	advantage	advantage	NOUN
inlawrev-3506	232	43	compared	compare	VERB
inlawrev-3506	232	44	to	to	ADP
inlawrev-3506	232	45	prior	prior	ADJ
inlawrev-3506	232	46	law	law	NOUN
inlawrev-3506	232	47	.	.	PUNCT
inlawrev-3506	233	1	however	however	ADV
inlawrev-3506	233	2	,	,	PUNCT
inlawrev-3506	233	3	it	it	PRON
inlawrev-3506	233	4	acknowledges	acknowledge	VERB
inlawrev-3506	233	5	that	that	SCONJ
inlawrev-3506	233	6	where	where	SCONJ
inlawrev-3506	233	7	the	the	DET
inlawrev-3506	233	8	heightened	heightened	ADJ
inlawrev-3506	233	9	substantiation	substantiation	NOUN
inlawrev-3506	233	10	requirements	requirement	NOUN
inlawrev-3506	233	11	are	be	AUX
inlawrev-3506	233	12	applicable	applicable	ADJ
inlawrev-3506	233	13	,	,	PUNCT
inlawrev-3506	233	14	this	this	DET
inlawrev-3506	233	15	strategic	strategic	ADJ
inlawrev-3506	233	16	advantage	advantage	NOUN
inlawrev-3506	233	17	will	will	AUX
inlawrev-3506	233	18	be	be	AUX
inlawrev-3506	233	19	eviscerated	eviscerate	VERB
inlawrev-3506	233	20	.	.	PUNCT
inlawrev-3506	234	1	/^.	/^.	PUNCT
inlawrev-3506	234	2	at	at	ADP
inlawrev-3506	234	3	685	685	NUM
inlawrev-3506	234	4	.	.	PUNCT
inlawrev-3506	235	1	57	57	NUM
inlawrev-3506	235	2	.	.	PUNCT
inlawrev-3506	236	1	idsltess	idsltess	ADJ
inlawrev-3506	236	2	.	.	PUNCT
inlawrev-3506	237	1	200	200	NUM
inlawrev-3506	237	2	1	1	NUM
inlawrev-3506	237	3	]	]	PUNCT
inlawrev-3506	237	4	a	a	DET
inlawrev-3506	237	5	reply	reply	NOUN
inlawrev-3506	237	6	to	to	ADP
inlawrev-3506	237	7	professor	professor	NOUN
inlawrev-3506	237	8	schoenfeld	schoenfeld	VERB
inlawrev-3506	237	9	1	1	NUM
inlawrev-3506	237	10	5	5	NUM
inlawrev-3506	237	11	1	1	NUM
inlawrev-3506	237	12	provides	provide	VERB
inlawrev-3506	237	13	a	a	DET
inlawrev-3506	237	14	mechanism	mechanism	NOUN
inlawrev-3506	237	15	for	for	ADP
inlawrev-3506	237	16	shifting	shift	VERB
inlawrev-3506	237	17	that	that	DET
inlawrev-3506	237	18	burden	burden	NOUN
inlawrev-3506	237	19	to	to	ADP
inlawrev-3506	237	20	the	the	DET
inlawrev-3506	237	21	irs	irs	PROPN
inlawrev-3506	237	22	.	.	PUNCT
inlawrev-3506	238	1	2	2	X
inlawrev-3506	238	2	.	.	X
inlawrev-3506	238	3	inaccurate	inaccurate	ADJ
inlawrev-3506	238	4	,	,	PUNCT
inlawrev-3506	238	5	arbitrary	arbitrary	ADJ
inlawrev-3506	238	6	,	,	PUNCT
inlawrev-3506	238	7	and	and	CCONJ
inlawrev-3506	238	8	uninformative	uninformative	ADJ
inlawrev-3506	238	9	notices	notice	NOUN
inlawrev-3506	238	10	ofdeficiency.—one	ofdeficiency.—one	NUM
inlawrev-3506	238	11	of	of	ADP
inlawrev-3506	238	12	professor	professor	PROPN
inlawrev-3506	238	13	schoenfeld	schoenfeld	PROPN
inlawrev-3506	238	14	's	's	PART
inlawrev-3506	238	15	major	major	ADJ
inlawrev-3506	238	16	complaints	complaint	NOUN
inlawrev-3506	238	17	is	be	AUX
inlawrev-3506	238	18	the	the	DET
inlawrev-3506	238	19	rule	rule	NOUN
inlawrev-3506	238	20	of	of	ADP
inlawrev-3506	238	21	greenberg	greenberg	PROPN
inlawrev-3506	238	22	's	's	PART
inlawrev-3506	238	23	express	express	PROPN
inlawrev-3506	238	24	,	,	PUNCT
inlawrev-3506	238	25	inc	inc	PROPN
inlawrev-3506	238	26	.	.	PROPN
inlawrev-3506	239	1	v.	v.	PROPN
inlawrev-3506	239	2	commissioner.^^	commissioner.^^	PUNCT
inlawrev-3506	239	3	in	in	ADP
inlawrev-3506	239	4	greenberg	greenberg	PROPN
inlawrev-3506	239	5	's	's	PART
inlawrev-3506	239	6	express	express	NOUN
inlawrev-3506	239	7	,	,	PUNCT
inlawrev-3506	239	8	the	the	DET
inlawrev-3506	239	9	tax	tax	NOUN
inlawrev-3506	239	10	court	court	NOUN
inlawrev-3506	239	11	held	hold	VERB
inlawrev-3506	239	12	that	that	SCONJ
inlawrev-3506	239	13	it	it	PRON
inlawrev-3506	239	14	would	would	AUX
inlawrev-3506	239	15	not	not	PART
inlawrev-3506	239	16	"	"	PUNCT
inlawrev-3506	239	17	look	look	VERB
inlawrev-3506	239	18	behind	behind	ADP
inlawrev-3506	239	19	a	a	DET
inlawrev-3506	239	20	deficiency	deficiency	NOUN
inlawrev-3506	239	21	notice	notice	NOUN
inlawrev-3506	239	22	to	to	PART
inlawrev-3506	239	23	examine	examine	VERB
inlawrev-3506	239	24	the	the	DET
inlawrev-3506	239	25	evidence	evidence	NOUN
inlawrev-3506	239	26	used	use	VERB
inlawrev-3506	239	27	or	or	CCONJ
inlawrev-3506	239	28	the	the	DET
inlawrev-3506	239	29	propriety	propriety	NOUN
inlawrev-3506	239	30	of	of	ADP
inlawrev-3506	239	31	[	[	X
inlawrev-3506	239	32	the	the	DET
inlawrev-3506	239	33	irs	irs	PROPN
inlawrev-3506	239	34	's	's	PART
inlawrev-3506	239	35	]	]	PUNCT
inlawrev-3506	239	36	motives	motive	NOUN
inlawrev-3506	239	37	or	or	CCONJ
inlawrev-3506	239	38	of	of	ADP
inlawrev-3506	239	39	the	the	DET
inlawrev-3506	239	40	administrative	administrative	ADJ
inlawrev-3506	239	41	policy	policy	NOUN
inlawrev-3506	239	42	or	or	CCONJ
inlawrev-3506	239	43	procedure	procedure	NOUN
inlawrev-3506	239	44	involved	involve	VERB
inlawrev-3506	239	45	in	in	ADP
inlawrev-3506	239	46	making	make	VERB
inlawrev-3506	239	47	[	[	X
inlawrev-3506	239	48	the	the	DET
inlawrev-3506	239	49	]	]	X
inlawrev-3506	239	50	determinations	determination	NOUN
inlawrev-3506	239	51	.	.	PUNCT
inlawrev-3506	240	1	"^^	"^^	PROPN
inlawrev-3506	240	2	the	the	DET
inlawrev-3506	240	3	court	court	NOUN
inlawrev-3506	240	4	reasoned	reason	VERB
inlawrev-3506	240	5	that	that	SCONJ
inlawrev-3506	240	6	the	the	DET
inlawrev-3506	240	7	tax	tax	NOUN
inlawrev-3506	240	8	court	court	NOUN
inlawrev-3506	240	9	trial	trial	NOUN
inlawrev-3506	240	10	is	be	AUX
inlawrev-3506	240	11	a	a	DET
inlawrev-3506	240	12	de	de	X
inlawrev-3506	240	13	novo	novo	NOUN
inlawrev-3506	240	14	proceeding	proceeding	NOUN
inlawrev-3506	240	15	in	in	ADP
inlawrev-3506	240	16	which	which	PRON
inlawrev-3506	240	17	the	the	DET
inlawrev-3506	240	18	administrative	administrative	ADJ
inlawrev-3506	240	19	record	record	NOUN
inlawrev-3506	240	20	is	be	AUX
inlawrev-3506	240	21	irrelevant.^	irrelevant.^	NOUN
inlawrev-3506	240	22	°	°	NOUN
inlawrev-3506	240	23	in	in	ADP
inlawrev-3506	240	24	effect	effect	NOUN
inlawrev-3506	240	25	,	,	PUNCT
inlawrev-3506	240	26	the	the	DET
inlawrev-3506	240	27	court	court	NOUN
inlawrev-3506	240	28	seemed	seem	VERB
inlawrev-3506	240	29	to	to	PART
inlawrev-3506	240	30	be	be	AUX
inlawrev-3506	240	31	stating	state	VERB
inlawrev-3506	240	32	that	that	SCONJ
inlawrev-3506	240	33	it	it	PRON
inlawrev-3506	240	34	would	would	AUX
inlawrev-3506	240	35	not	not	PART
inlawrev-3506	240	36	invalidate	invalidate	VERB
inlawrev-3506	240	37	the	the	DET
inlawrev-3506	240	38	notice	notice	NOUN
inlawrev-3506	240	39	because	because	SCONJ
inlawrev-3506	240	40	ofthe	ofthe	ADJ
inlawrev-3506	240	41	process	process	NOUN
inlawrev-3506	240	42	that	that	PRON
inlawrev-3506	240	43	generated	generate	VERB
inlawrev-3506	240	44	it	it	PRON
inlawrev-3506	240	45	,	,	PUNCT
inlawrev-3506	240	46	even	even	ADV
inlawrev-3506	240	47	ifthat	ifthat	DET
inlawrev-3506	240	48	process	process	NOUN
inlawrev-3506	240	49	might	might	AUX
inlawrev-3506	240	50	be	be	AUX
inlawrev-3506	240	51	defective	defective	ADJ
inlawrev-3506	240	52	.	.	PUNCT
inlawrev-3506	241	1	professor	professor	NOUN
inlawrev-3506	241	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	241	3	makes	make	VERB
inlawrev-3506	241	4	the	the	DET
inlawrev-3506	241	5	excellent	excellent	ADJ
inlawrev-3506	241	6	point	point	NOUN
inlawrev-3506	241	7	that	that	SCONJ
inlawrev-3506	241	8	the	the	DET
inlawrev-3506	241	9	facts	fact	NOUN
inlawrev-3506	241	10	of	of	ADP
inlawrev-3506	241	11	greenberg	greenberg	PROPN
inlawrev-3506	241	12	's	's	PART
inlawrev-3506	241	13	express	express	NOUN
inlawrev-3506	241	14	involved	involve	VERB
inlawrev-3506	241	15	the	the	DET
inlawrev-3506	241	16	issue	issue	NOUN
inlawrev-3506	241	17	ofwhether	ofwhether	ADP
inlawrev-3506	241	18	the	the	DET
inlawrev-3506	241	19	irs	irs	PROPN
inlawrev-3506	241	20	had	have	AUX
inlawrev-3506	241	21	chosen	choose	VERB
inlawrev-3506	241	22	to	to	PART
inlawrev-3506	241	23	audit	audit	VERB
inlawrev-3506	241	24	certain	certain	ADJ
inlawrev-3506	241	25	taxpayers	taxpayer	NOUN
inlawrev-3506	241	26	for	for	ADP
inlawrev-3506	241	27	an	an	DET
inlawrev-3506	241	28	impermissible	impermissible	ADJ
inlawrev-3506	241	29	reason	reason	NOUN
inlawrev-3506	241	30	,	,	PUNCT
inlawrev-3506	241	31	not	not	PART
inlawrev-3506	241	32	if	if	SCONJ
inlawrev-3506	241	33	the	the	DET
inlawrev-3506	241	34	audit	audit	NOUN
inlawrev-3506	241	35	process	process	NOUN
inlawrev-3506	241	36	itselfwas	itselfwa	VERB
inlawrev-3506	241	37	careless	careless	ADJ
inlawrev-3506	241	38	or	or	CCONJ
inlawrev-3506	241	39	otherwise	otherwise	ADV
inlawrev-3506	241	40	defective	defective	ADJ
inlawrev-3506	241	41	.	.	PUNCT
inlawrev-3506	242	1	he	he	PRON
inlawrev-3506	242	2	argues	argue	VERB
inlawrev-3506	242	3	that	that	SCONJ
inlawrev-3506	242	4	''	''	PUNCT
inlawrev-3506	242	5	greenberg	greenberg	PROPN
inlawrev-3506	242	6	's	's	PART
inlawrev-3506	242	7	express	express	NOUN
inlawrev-3506	242	8	is	be	AUX
inlawrev-3506	242	9	of	of	ADP
inlawrev-3506	242	10	little	little	ADJ
inlawrev-3506	242	11	pertinence	pertinence	NOUN
inlawrev-3506	242	12	to	to	ADP
inlawrev-3506	242	13	an	an	DET
inlawrev-3506	242	14	inquiry	inquiry	NOUN
inlawrev-3506	242	15	into	into	ADP
inlawrev-3506	242	16	how	how	SCONJ
inlawrev-3506	242	17	(	(	PUNCT
inlawrev-3506	242	18	not	not	PART
inlawrev-3506	242	19	why	why	SCONJ
inlawrev-3506	242	20	)	)	PUNCT
inlawrev-3506	242	21	a	a	DET
inlawrev-3506	242	22	revenue	revenue	NOUN
inlawrev-3506	242	23	agent	agent	NOUN
inlawrev-3506	242	24	may	may	AUX
inlawrev-3506	242	25	have	have	AUX
inlawrev-3506	242	26	committed	commit	VERB
inlawrev-3506	242	27	errors	error	NOUN
inlawrev-3506	242	28	in	in	ADP
inlawrev-3506	242	29	preparing	prepare	VERB
inlawrev-3506	242	30	his	his	PRON
inlawrev-3506	242	31	determination	determination	NOUN
inlawrev-3506	242	32	of	of	ADP
inlawrev-3506	242	33	the	the	DET
inlawrev-3506	242	34	assertions	assertion	NOUN
inlawrev-3506	242	35	set	set	VERB
inlawrev-3506	242	36	out	out	ADP
inlawrev-3506	242	37	in	in	ADP
inlawrev-3506	242	38	the	the	DET
inlawrev-3506	242	39	statutory	statutory	ADJ
inlawrev-3506	242	40	notice	notice	NOUN
inlawrev-3506	242	41	.	.	PUNCT
inlawrev-3506	243	1	"'^	"'^	PUNCT
inlawrev-3506	243	2	although	although	SCONJ
inlawrev-3506	243	3	this	this	DET
inlawrev-3506	243	4	analysis	analysis	NOUN
inlawrev-3506	243	5	might	might	AUX
inlawrev-3506	243	6	imply	imply	VERB
inlawrev-3506	243	7	that	that	SCONJ
inlawrev-3506	243	8	the	the	DET
inlawrev-3506	243	9	holding	hold	VERB
inlawrev-3506	243	10	ofgreenberg	ofgreenberg	PROPN
inlawrev-3506	243	11	's	's	PART
inlawrev-3506	243	12	express	express	NOUN
inlawrev-3506	243	13	should	should	AUX
inlawrev-3506	243	14	be	be	AUX
inlawrev-3506	243	15	limited	limit	VERB
inlawrev-3506	243	16	to	to	ADP
inlawrev-3506	243	17	cases	case	NOUN
inlawrev-3506	243	18	involving	involve	VERB
inlawrev-3506	243	19	irs	irs	PROPN
inlawrev-3506	243	20	selection	selection	NOUN
inlawrev-3506	243	21	ofwhich	ofwhich	ADJ
inlawrev-3506	243	22	returns	return	VERB
inlawrev-3506	243	23	to	to	ADP
inlawrev-3506	243	24	audit	audit	NOUN
inlawrev-3506	243	25	,	,	PUNCT
inlawrev-3506	243	26	there	there	PRON
inlawrev-3506	243	27	is	be	VERB
inlawrev-3506	243	28	still	still	ADV
inlawrev-3506	243	29	value	value	NOUN
inlawrev-3506	243	30	in	in	ADP
inlawrev-3506	243	31	treating	treat	VERB
inlawrev-3506	243	32	the	the	DET
inlawrev-3506	243	33	notice	notice	NOUN
inlawrev-3506	243	34	of	of	ADP
inlawrev-3506	243	35	deficiency	deficiency	NOUN
inlawrev-3506	243	36	as	as	ADP
inlawrev-3506	243	37	a	a	DET
inlawrev-3506	243	38	pleading	pleading	NOUN
inlawrev-3506	243	39	that	that	SCONJ
inlawrev-3506	243	40	the	the	DET
inlawrev-3506	243	41	tax	tax	NOUN
inlawrev-3506	243	42	court	court	NOUN
inlawrev-3506	243	43	does	do	AUX
inlawrev-3506	243	44	not	not	PART
inlawrev-3506	243	45	look	look	VERB
inlawrev-3506	243	46	behind	behind	ADV
inlawrev-3506	243	47	.	.	PUNCT
inlawrev-3506	244	1	essentially	essentially	ADV
inlawrev-3506	244	2	,	,	PUNCT
inlawrev-3506	244	3	the	the	DET
inlawrev-3506	244	4	notice	notice	NOUN
inlawrev-3506	244	5	makes	make	VERB
inlawrev-3506	244	6	allegations	allegation	NOUN
inlawrev-3506	244	7	of	of	ADP
inlawrev-3506	244	8	fact	fact	NOUN
inlawrev-3506	244	9	that	that	SCONJ
inlawrev-3506	244	10	the	the	DET
inlawrev-3506	244	11	taxpayer	taxpayer	NOUN
inlawrev-3506	244	12	has	have	AUX
inlawrev-3506	244	13	the	the	DET
inlawrev-3506	244	14	option	option	NOUN
inlawrev-3506	244	15	to	to	PART
inlawrev-3506	244	16	dispute	dispute	VERB
inlawrev-3506	244	17	in	in	ADP
inlawrev-3506	244	18	court.^^	court.^^	PUNCT
inlawrev-3506	245	1	if	if	SCONJ
inlawrev-3506	245	2	there	there	PRON
inlawrev-3506	245	3	are	be	VERB
inlawrev-3506	245	4	mistakes	mistake	NOUN
inlawrev-3506	245	5	in	in	ADP
inlawrev-3506	245	6	the	the	DET
inlawrev-3506	245	7	notice	notice	NOUN
inlawrev-3506	245	8	of	of	ADP
inlawrev-3506	245	9	deficiency	deficiency	NOUN
inlawrev-3506	245	10	,	,	PUNCT
inlawrev-3506	245	11	the	the	DET
inlawrev-3506	245	12	taxpayer	taxpayer	NOUN
inlawrev-3506	245	13	should	should	AUX
inlawrev-3506	245	14	have	have	VERB
inlawrev-3506	245	15	the	the	DET
inlawrev-3506	245	16	evidence	evidence	NOUN
inlawrev-3506	245	17	necessary	necessary	ADJ
inlawrev-3506	245	18	to	to	PART
inlawrev-3506	245	19	correct	correct	VERB
inlawrev-3506	245	20	them	they	PRON
inlawrev-3506	245	21	unless	unless	SCONJ
inlawrev-3506	245	22	they	they	PRON
inlawrev-3506	245	23	arrive	arrive	VERB
inlawrev-3506	245	24	out	out	ADP
inlawrev-3506	245	25	ofan	ofan	NOUN
inlawrev-3506	245	26	arbitrary	arbitrary	ADJ
inlawrev-3506	245	27	and	and	CCONJ
inlawrev-3506	245	28	erroneous	erroneous	ADJ
inlawrev-3506	245	29	notice	notice	NOUN
inlawrev-3506	245	30	,	,	PUNCT
inlawrev-3506	245	31	which	which	PRON
inlawrev-3506	245	32	the	the	DET
inlawrev-3506	245	33	taxpayer	taxpayer	NOUN
inlawrev-3506	245	34	is	be	AUX
inlawrev-3506	245	35	empowered	empower	VERB
inlawrev-3506	245	36	to	to	PART
inlawrev-3506	245	37	counter	counter	VERB
inlawrev-3506	245	38	procedurally	procedurally	ADV
inlawrev-3506	245	39	,	,	PUNCT
inlawrev-3506	245	40	as	as	SCONJ
inlawrev-3506	245	41	discussed	discuss	VERB
inlawrev-3506	245	42	above	above	ADV
inlawrev-3506	245	43	.	.	PUNCT
inlawrev-3506	246	1	analyzing	analyze	VERB
inlawrev-3506	246	2	the	the	DET
inlawrev-3506	246	3	process	process	NOUN
inlawrev-3506	246	4	used	use	VERB
inlawrev-3506	246	5	to	to	PART
inlawrev-3506	246	6	generate	generate	VERB
inlawrev-3506	246	7	the	the	DET
inlawrev-3506	246	8	notice	notice	NOUN
inlawrev-3506	246	9	would	would	AUX
inlawrev-3506	246	10	distract	distract	VERB
inlawrev-3506	246	11	from	from	ADP
inlawrev-3506	246	12	analysis	analysis	NOUN
inlawrev-3506	246	13	ofthe	ofthe	PRON
inlawrev-3506	246	14	substantive	substantive	ADJ
inlawrev-3506	246	15	issues	issue	NOUN
inlawrev-3506	246	16	in	in	ADP
inlawrev-3506	246	17	the	the	DET
inlawrev-3506	246	18	case	case	NOUN
inlawrev-3506	246	19	.	.	PUNCT
inlawrev-3506	247	1	professor	professor	NOUN
inlawrev-3506	247	2	schoenfeld	schoenfeld	NOUN
inlawrev-3506	247	3	posits	posit	NOUN
inlawrev-3506	247	4	that	that	SCONJ
inlawrev-3506	247	5	"	"	PUNCT
inlawrev-3506	247	6	[	[	X
inlawrev-3506	247	7	a]pplying	a]pplye	VERB
inlawrev-3506	247	8	greenberg	greenberg	PROPN
inlawrev-3506	247	9	's	's	PART
inlawrev-3506	247	10	express	express	NOUN
inlawrev-3506	247	11	as	as	SCONJ
inlawrev-3506	247	12	the	the	DET
inlawrev-3506	247	13	service	service	NOUN
inlawrev-3506	247	14	argues	argue	VERB
inlawrev-3506	247	15	would	would	AUX
inlawrev-3506	247	16	shield	shield	VERB
inlawrev-3506	247	17	almost	almost	ADV
inlawrev-3506	247	18	all	all	PRON
inlawrev-3506	247	19	information	information	NOUN
inlawrev-3506	247	20	that	that	PRON
inlawrev-3506	247	21	might	might	AUX
inlawrev-3506	247	22	tend	tend	VERB
inlawrev-3506	247	23	to	to	PART
inlawrev-3506	247	24	show	show	VERB
inlawrev-3506	247	25	that	that	SCONJ
inlawrev-3506	247	26	an	an	DET
inlawrev-3506	247	27	employee	employee	NOUN
inlawrev-3506	247	28	of	of	ADP
inlawrev-3506	247	29	the	the	DET
inlawrev-3506	247	30	service	service	NOUN
inlawrev-3506	247	31	acted	act	VERB
inlawrev-3506	247	32	improperly	improperly	ADV
inlawrev-3506	247	33	or	or	CCONJ
inlawrev-3506	247	34	carelessly	carelessly	ADV
inlawrev-3506	247	35	.	.	PUNCT
inlawrev-3506	248	1	"^^	"^^	PROPN
inlawrev-3506	248	2	however	however	ADV
inlawrev-3506	248	3	,	,	PUNCT
inlawrev-3506	248	4	the	the	DET
inlawrev-3506	248	5	greenberg	greenberg	PROPN
inlawrev-3506	248	6	's	's	PART
inlawrev-3506	248	7	express	express	ADJ
inlawrev-3506	248	8	court	court	NOUN
inlawrev-3506	248	9	did	do	VERB
inlawrev-3506	248	10	state	state	NOUN
inlawrev-3506	248	11	that	that	SCONJ
inlawrev-3506	248	12	it	it	PRON
inlawrev-3506	248	13	would	would	AUX
inlawrev-3506	248	14	shift	shift	VERB
inlawrev-3506	248	15	the	the	DET
inlawrev-3506	248	16	burden	burden	NOUN
inlawrev-3506	248	17	of	of	ADP
inlawrev-3506	248	18	going	go	VERB
inlawrev-3506	248	19	58	58	NUM
inlawrev-3506	248	20	.	.	PUNCT
inlawrev-3506	249	1	62	62	NUM
inlawrev-3506	249	2	tc	tc	NOUN
inlawrev-3506	249	3	.	.	PUNCT
inlawrev-3506	250	1	324(1974	324(1974	NUM
inlawrev-3506	250	2	)	)	PUNCT
inlawrev-3506	250	3	.	.	PUNCT
inlawrev-3506	251	1	59	59	NUM
inlawrev-3506	251	2	.	.	PUNCT
inlawrev-3506	252	1	i	i	PRON
inlawrev-3506	252	2	d	d	PROPN
inlawrev-3506	252	3	at	at	ADP
inlawrev-3506	252	4	327	327	NUM
inlawrev-3506	252	5	.	.	PUNCT
inlawrev-3506	253	1	60	60	NUM
inlawrev-3506	253	2	.	.	PUNCT
inlawrev-3506	254	1	/j	/j	INTJ
inlawrev-3506	254	2	.	.	PUNCT
inlawrev-3506	255	1	at	at	ADP
inlawrev-3506	255	2	328	328	NUM
inlawrev-3506	255	3	.	.	PUNCT
inlawrev-3506	255	4	61	61	NUM
inlawrev-3506	255	5	.	.	PUNCT
inlawrev-3506	255	6	schoenfeld	schoenfeld	PROPN
inlawrev-3506	255	7	,	,	PUNCT
inlawrev-3506	255	8	supra	supra	PROPN
inlawrev-3506	255	9	note	note	NOUN
inlawrev-3506	255	10	5	5	NUM
inlawrev-3506	255	11	,	,	PUNCT
inlawrev-3506	255	12	at	at	ADP
inlawrev-3506	255	13	528	528	NUM
inlawrev-3506	255	14	(	(	PUNCT
inlawrev-3506	255	15	emphasis	emphasis	NOUN
inlawrev-3506	255	16	in	in	ADP
inlawrev-3506	255	17	original	original	ADJ
inlawrev-3506	255	18	)	)	PUNCT
inlawrev-3506	255	19	.	.	PUNCT
inlawrev-3506	256	1	62	62	NUM
inlawrev-3506	256	2	.	.	PUNCT
inlawrev-3506	257	1	if	if	SCONJ
inlawrev-3506	257	2	the	the	DET
inlawrev-3506	257	3	taxpayer	taxpayer	NOUN
inlawrev-3506	257	4	never	never	ADV
inlawrev-3506	257	5	receives	receive	VERB
inlawrev-3506	257	6	the	the	DET
inlawrev-3506	257	7	notice	notice	NOUN
inlawrev-3506	257	8	or	or	CCONJ
inlawrev-3506	257	9	fails	fail	VERB
inlawrev-3506	257	10	to	to	PART
inlawrev-3506	257	11	petition	petition	VERB
inlawrev-3506	257	12	the	the	DET
inlawrev-3506	257	13	tax	tax	NOUN
inlawrev-3506	257	14	court	court	NOUN
inlawrev-3506	257	15	in	in	ADP
inlawrev-3506	257	16	a	a	DET
inlawrev-3506	257	17	timely	timely	ADJ
inlawrev-3506	257	18	manner	manner	NOUN
inlawrev-3506	257	19	,	,	PUNCT
inlawrev-3506	257	20	he	he	PRON
inlawrev-3506	257	21	will	will	AUX
inlawrev-3506	257	22	still	still	ADV
inlawrev-3506	257	23	have	have	VERB
inlawrev-3506	257	24	an	an	DET
inlawrev-3506	257	25	opportunity	opportunity	NOUN
inlawrev-3506	257	26	to	to	PART
inlawrev-3506	257	27	litigate	litigate	VERB
inlawrev-3506	257	28	,	,	PUNCT
inlawrev-3506	257	29	post	post	NOUN
inlawrev-3506	257	30	-	-	NOUN
inlawrev-3506	257	31	assessment	assessment	NOUN
inlawrev-3506	257	32	.	.	PUNCT
inlawrev-3506	258	1	two	two	NUM
inlawrev-3506	258	2	fora	forum	NOUN
inlawrev-3506	258	3	will	will	AUX
inlawrev-3506	258	4	be	be	AUX
inlawrev-3506	258	5	available	available	ADJ
inlawrev-3506	258	6	to	to	ADP
inlawrev-3506	258	7	the	the	DET
inlawrev-3506	258	8	taxpayer	taxpayer	NOUN
inlawrev-3506	258	9	:	:	PUNCT
inlawrev-3506	258	10	the	the	DET
inlawrev-3506	258	11	united	united	PROPN
inlawrev-3506	258	12	states	states	PROPN
inlawrev-3506	258	13	district	district	NOUN
inlawrev-3506	258	14	courts	court	NOUN
inlawrev-3506	258	15	and	and	CCONJ
inlawrev-3506	258	16	the	the	DET
inlawrev-3506	258	17	united	united	PROPN
inlawrev-3506	258	18	states	states	PROPN
inlawrev-3506	258	19	court	court	PROPN
inlawrev-3506	258	20	of	of	ADP
inlawrev-3506	258	21	federal	federal	ADJ
inlawrev-3506	258	22	claims	claim	NOUN
inlawrev-3506	258	23	.	.	PUNCT
inlawrev-3506	259	1	see	see	VERB
inlawrev-3506	259	2	28	28	NUM
inlawrev-3506	259	3	u.s.c	u.s.c	ADJ
inlawrev-3506	259	4	.	.	PUNCT
inlawrev-3506	260	1	§	§	PROPN
inlawrev-3506	260	2	§	§	PROPN
inlawrev-3506	260	3	1346(a)(1	1346(a)(1	NUM
inlawrev-3506	260	4	)	)	PUNCT
inlawrev-3506	260	5	,	,	PUNCT
inlawrev-3506	260	6	1491(a)(1	1491(a)(1	NUM
inlawrev-3506	260	7	)	)	PUNCT
inlawrev-3506	260	8	(	(	PUNCT
inlawrev-3506	260	9	1994	1994	NUM
inlawrev-3506	260	10	)	)	PUNCT
inlawrev-3506	260	11	.	.	PUNCT
inlawrev-3506	261	1	following	follow	VERB
inlawrev-3506	261	2	assessment	assessment	NOUN
inlawrev-3506	261	3	,	,	PUNCT
inlawrev-3506	261	4	the	the	DET
inlawrev-3506	261	5	taxpayer	taxpayer	NOUN
inlawrev-3506	261	6	will	will	AUX
inlawrev-3506	261	7	be	be	AUX
inlawrev-3506	261	8	required	require	VERB
inlawrev-3506	261	9	to	to	PART
inlawrev-3506	261	10	pay	pay	VERB
inlawrev-3506	261	11	the	the	DET
inlawrev-3506	261	12	tax	tax	NOUN
inlawrev-3506	261	13	.	.	PUNCT
inlawrev-3506	262	1	following	follow	VERB
inlawrev-3506	262	2	payment	payment	NOUN
inlawrev-3506	262	3	,	,	PUNCT
inlawrev-3506	262	4	a	a	DET
inlawrev-3506	262	5	taxpayer	taxpayer	NOUN
inlawrev-3506	262	6	who	who	PRON
inlawrev-3506	262	7	wishes	wish	VERB
inlawrev-3506	262	8	to	to	PART
inlawrev-3506	262	9	contest	contest	VERB
inlawrev-3506	262	10	the	the	DET
inlawrev-3506	262	11	tax	tax	NOUN
inlawrev-3506	262	12	liability	liability	NOUN
inlawrev-3506	262	13	must	must	AUX
inlawrev-3506	262	14	file	file	VERB
inlawrev-3506	262	15	a	a	DET
inlawrev-3506	262	16	refund	refund	NOUN
inlawrev-3506	262	17	claim	claim	NOUN
inlawrev-3506	262	18	as	as	ADP
inlawrev-3506	262	19	a	a	DET
inlawrev-3506	262	20	prerequisite	prerequisite	NOUN
inlawrev-3506	262	21	to	to	PART
inlawrev-3506	262	22	suit	suit	VERB
inlawrev-3506	262	23	.	.	PUNCT
inlawrev-3506	263	1	i.r.c	i.r.c	NOUN
inlawrev-3506	263	2	.	.	PUNCT
inlawrev-3506	264	1	§	§	PROPN
inlawrev-3506	264	2	7422(a	7422(a	NUM
inlawrev-3506	264	3	)	)	PUNCT
inlawrev-3506	264	4	(	(	PUNCT
inlawrev-3506	264	5	1994	1994	NUM
inlawrev-3506	264	6	)	)	PUNCT
inlawrev-3506	264	7	.	.	PUNCT
inlawrev-3506	265	1	upon	upon	SCONJ
inlawrev-3506	265	2	disallowance	disallowance	NOUN
inlawrev-3506	265	3	of	of	ADP
inlawrev-3506	265	4	the	the	DET
inlawrev-3506	265	5	claim	claim	NOUN
inlawrev-3506	265	6	,	,	PUNCT
inlawrev-3506	265	7	waiver	waiver	NOUN
inlawrev-3506	265	8	of	of	ADP
inlawrev-3506	265	9	disallowance	disallowance	NOUN
inlawrev-3506	265	10	by	by	ADP
inlawrev-3506	265	11	the	the	DET
inlawrev-3506	265	12	taxpayer	taxpayer	NOUN
inlawrev-3506	265	13	,	,	PUNCT
inlawrev-3506	265	14	or	or	CCONJ
inlawrev-3506	265	15	passage	passage	NOUN
inlawrev-3506	265	16	of	of	ADP
inlawrev-3506	265	17	six	six	NUM
inlawrev-3506	265	18	months	month	NOUN
inlawrev-3506	265	19	,	,	PUNCT
inlawrev-3506	265	20	the	the	DET
inlawrev-3506	265	21	taxpayer	taxpayer	NOUN
inlawrev-3506	265	22	may	may	AUX
inlawrev-3506	265	23	file	file	VERB
inlawrev-3506	265	24	suit	suit	NOUN
inlawrev-3506	265	25	in	in	ADP
inlawrev-3506	265	26	either	either	PRON
inlawrev-3506	265	27	of	of	ADP
inlawrev-3506	265	28	the	the	DET
inlawrev-3506	265	29	refund	refund	NOUN
inlawrev-3506	265	30	fora	forum	NOUN
inlawrev-3506	265	31	listed	list	VERB
inlawrev-3506	265	32	above	above	ADV
inlawrev-3506	265	33	.	.	PUNCT
inlawrev-3506	266	1	see	see	VERB
inlawrev-3506	266	2	i	i	PROPN
inlawrev-3506	266	3	d	d	PROPN
inlawrev-3506	266	4	§	§	PROPN
inlawrev-3506	266	5	6532(a)(1	6532(a)(1	NUM
inlawrev-3506	266	6	)	)	PUNCT
inlawrev-3506	266	7	.	.	PUNCT
inlawrev-3506	267	1	unfortunately	unfortunately	ADV
inlawrev-3506	267	2	,	,	PUNCT
inlawrev-3506	267	3	the	the	DET
inlawrev-3506	267	4	"	"	PUNCT
inlawrev-3506	267	5	full	full	ADJ
inlawrev-3506	267	6	payment	payment	NOUN
inlawrev-3506	267	7	"	"	PUNCT
inlawrev-3506	267	8	rule	rule	NOUN
inlawrev-3506	267	9	does	do	AUX
inlawrev-3506	267	10	provide	provide	VERB
inlawrev-3506	267	11	a	a	DET
inlawrev-3506	267	12	barrier	barrier	NOUN
inlawrev-3506	267	13	to	to	ADP
inlawrev-3506	267	14	accessing	access	VERB
inlawrev-3506	267	15	those	those	DET
inlawrev-3506	267	16	fora	forum	NOUN
inlawrev-3506	267	17	.	.	PUNCT
inlawrev-3506	268	1	see	see	VERB
inlawrev-3506	268	2	flora	flora	NOUN
inlawrev-3506	268	3	v.	v.	ADP
inlawrev-3506	268	4	united	united	PROPN
inlawrev-3506	268	5	states	states	PROPN
inlawrev-3506	268	6	,	,	PUNCT
inlawrev-3506	268	7	362	362	NUM
inlawrev-3506	268	8	u.s	u.s	PROPN
inlawrev-3506	268	9	.	.	PROPN
inlawrev-3506	268	10	1	1	NUM
inlawrev-3506	268	11	45	45	NUM
inlawrev-3506	268	12	(	(	PUNCT
inlawrev-3506	268	13	1	1	NUM
inlawrev-3506	268	14	960	960	NUM
inlawrev-3506	268	15	)	)	PUNCT
inlawrev-3506	268	16	.	.	PUNCT
inlawrev-3506	269	1	63	63	NUM
inlawrev-3506	269	2	.	.	X
inlawrev-3506	269	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	269	4	,	,	PUNCT
inlawrev-3506	269	5	supra	supra	PROPN
inlawrev-3506	269	6	note	note	NOUN
inlawrev-3506	269	7	5	5	NUM
inlawrev-3506	269	8	,	,	PUNCT
inlawrev-3506	269	9	at	at	ADP
inlawrev-3506	269	10	529	529	NUM
inlawrev-3506	269	11	.	.	PUNCT
inlawrev-3506	270	1	152	152	NUM
inlawrev-3506	270	2	indiana	indiana	PROPN
inlawrev-3506	270	3	law	law	PROPN
inlawrev-3506	270	4	review	review	NOUN
inlawrev-3506	270	5	[	[	X
inlawrev-3506	270	6	vol	vol	NOUN
inlawrev-3506	270	7	.	.	PUNCT
inlawrev-3506	270	8	35:143	35:143	NOUN
inlawrev-3506	270	9	forward	forward	ADV
inlawrev-3506	270	10	to	to	ADP
inlawrev-3506	270	11	the	the	DET
inlawrev-3506	270	12	irs	irs	PROPN
inlawrev-3506	270	13	if	if	SCONJ
inlawrev-3506	270	14	a	a	DET
inlawrev-3506	270	15	taxpayer	taxpayer	NOUN
inlawrev-3506	270	16	presented	present	VERB
inlawrev-3506	270	17	substantial	substantial	ADJ
inlawrev-3506	270	18	evidence	evidence	NOUN
inlawrev-3506	270	19	of	of	ADP
inlawrev-3506	270	20	unconstitutional	unconstitutional	ADJ
inlawrev-3506	270	21	conduct	conduct	NOUN
inlawrev-3506	270	22	by	by	ADP
inlawrev-3506	270	23	the	the	DET
inlawrev-3506	270	24	irs.^	irs.^	NOUN
inlawrev-3506	270	25	professor	professor	NOUN
inlawrev-3506	270	26	schoenfeld	schoenfeld	VERB
inlawrev-3506	270	27	makes	make	VERB
inlawrev-3506	270	28	this	this	DET
inlawrev-3506	270	29	point	point	NOUN
inlawrev-3506	270	30	quite	quite	ADV
inlawrev-3506	270	31	clearly	clearly	ADV
inlawrev-3506	270	32	:	:	PUNCT
inlawrev-3506	270	33	"	"	PUNCT
inlawrev-3506	270	34	[	[	X
inlawrev-3506	270	35	t]he	t]he	ADJ
inlawrev-3506	270	36	tax	tax	NOUN
inlawrev-3506	270	37	court	court	NOUN
inlawrev-3506	270	38	did	do	AUX
inlawrev-3506	270	39	not	not	PART
inlawrev-3506	270	40	say	say	VERB
inlawrev-3506	270	41	that	that	SCONJ
inlawrev-3506	270	42	it	it	PRON
inlawrev-3506	270	43	would	would	AUX
inlawrev-3506	270	44	never	never	ADV
inlawrev-3506	270	45	look	look	VERB
inlawrev-3506	270	46	behind	behind	ADP
inlawrev-3506	270	47	the	the	DET
inlawrev-3506	270	48	statutory	statutory	ADJ
inlawrev-3506	270	49	notice	notice	NOUN
inlawrev-3506	270	50	.	.	PUNCT
inlawrev-3506	271	1	on	on	ADP
inlawrev-3506	271	2	the	the	DET
inlawrev-3506	271	3	contrary	contrary	NOUN
inlawrev-3506	271	4	,	,	PUNCT
inlawrev-3506	271	5	the	the	DET
inlawrev-3506	271	6	court	court	NOUN
inlawrev-3506	271	7	said	say	VERB
inlawrev-3506	271	8	it	it	PRON
inlawrev-3506	271	9	would	would	AUX
inlawrev-3506	271	10	do	do	VERB
inlawrev-3506	271	11	so	so	ADV
inlawrev-3506	271	12	,	,	PUNCT
inlawrev-3506	271	13	particularly	particularly	ADV
inlawrev-3506	271	14	when	when	SCONJ
inlawrev-3506	271	15	there	there	PRON
inlawrev-3506	271	16	was	be	VERB
inlawrev-3506	271	17	substantial	substantial	ADJ
inlawrev-3506	271	18	evidence	evidence	NOUN
inlawrev-3506	271	19	of	of	ADP
inlawrev-3506	271	20	unconstitutional	unconstitutional	ADJ
inlawrev-3506	271	21	behavior	behavior	NOUN
inlawrev-3506	271	22	on	on	ADP
inlawrev-3506	271	23	the	the	DET
inlawrev-3506	271	24	part	part	NOUN
inlawrev-3506	271	25	of	of	ADP
inlawrev-3506	271	26	the	the	DET
inlawrev-3506	271	27	service	service	NOUN
inlawrev-3506	271	28	's	's	PART
inlawrev-3506	271	29	employees	employee	NOUN
inlawrev-3506	271	30	in	in	ADP
inlawrev-3506	271	31	preparing	prepare	VERB
inlawrev-3506	271	32	the	the	DET
inlawrev-3506	271	33	statutory	statutory	ADJ
inlawrev-3506	271	34	notice	notice	NOUN
inlawrev-3506	271	35	.	.	PUNCT
inlawrev-3506	272	1	"^^	"^^	PROPN
inlawrev-3506	272	2	he	he	PRON
inlawrev-3506	272	3	points	point	VERB
inlawrev-3506	272	4	out	out	ADP
inlawrev-3506	272	5	that	that	SCONJ
inlawrev-3506	272	6	,	,	PUNCT
inlawrev-3506	272	7	in	in	ADP
inlawrev-3506	272	8	that	that	DET
inlawrev-3506	272	9	instance	instance	NOUN
inlawrev-3506	272	10	,	,	PUNCT
inlawrev-3506	272	11	"	"	PUNCT
inlawrev-3506	272	12	the	the	DET
inlawrev-3506	272	13	statutory	statutory	ADJ
inlawrev-3506	272	14	notice	notice	NOUN
inlawrev-3506	272	15	would	would	AUX
inlawrev-3506	272	16	no	no	ADV
inlawrev-3506	272	17	longer	long	ADV
inlawrev-3506	272	18	carry	carry	VERB
inlawrev-3506	272	19	the	the	DET
inlawrev-3506	272	20	presumption	presumption	NOUN
inlawrev-3506	272	21	of	of	ADP
inlawrev-3506	272	22	correctness	correctness	NOUN
inlawrev-3506	272	23	that	that	PRON
inlawrev-3506	272	24	is	be	AUX
inlawrev-3506	272	25	normally	normally	ADV
inlawrev-3506	272	26	conferred	confer	VERB
inlawrev-3506	272	27	upon	upon	SCONJ
inlawrev-3506	272	28	it	it	PRON
inlawrev-3506	272	29	.	.	PUNCT
inlawrev-3506	273	1	"^^	"^^	PROPN
inlawrev-3506	273	2	in	in	ADP
inlawrev-3506	273	3	other	other	ADJ
inlawrev-3506	273	4	words	word	NOUN
inlawrev-3506	273	5	,	,	PUNCT
inlawrev-3506	273	6	the	the	DET
inlawrev-3506	273	7	tax	tax	NOUN
inlawrev-3506	273	8	court	court	NOUN
inlawrev-3506	273	9	would	would	AUX
inlawrev-3506	273	10	shift	shift	VERB
inlawrev-3506	273	11	the	the	DET
inlawrev-3506	273	12	burden	burden	NOUN
inlawrev-3506	273	13	of	of	ADP
inlawrev-3506	273	14	going	go	VERB
inlawrev-3506	273	15	forward	forward	ADV
inlawrev-3506	273	16	to	to	ADP
inlawrev-3506	273	17	the	the	DET
inlawrev-3506	273	18	irs	irs	PROPN
inlawrev-3506	273	19	.	.	PUNCT
inlawrev-3506	274	1	a.	a.	PROPN
inlawrev-3506	274	2	inaccurate	inaccurate	ADJ
inlawrev-3506	274	3	notices.—^professor	notices.—^professor	NOUN
inlawrev-3506	274	4	schoenfeld	schoenfeld	PROPN
inlawrev-3506	274	5	used	use	VERB
inlawrev-3506	274	6	scar	scar	NOUN
inlawrev-3506	274	7	v.	v.	ADP
inlawrev-3506	274	8	commissioner^^	commissioner^^	NUM
inlawrev-3506	274	9	as	as	ADP
inlawrev-3506	274	10	"	"	PUNCT
inlawrev-3506	274	11	[	[	X
inlawrev-3506	274	12	a]n	a]n	NOUN
inlawrev-3506	274	13	extreme	extreme	ADJ
inlawrev-3506	274	14	example	example	NOUN
inlawrev-3506	274	15	of	of	ADP
inlawrev-3506	274	16	the	the	DET
inlawrev-3506	274	17	tax	tax	NOUN
inlawrev-3506	274	18	court	court	NOUN
inlawrev-3506	274	19	's	's	PART
inlawrev-3506	274	20	persistent	persistent	ADJ
inlawrev-3506	274	21	refusal	refusal	NOUN
inlawrev-3506	274	22	to	to	PART
inlawrev-3506	274	23	look	look	VERB
inlawrev-3506	274	24	behind	behind	ADP
inlawrev-3506	274	25	a	a	DET
inlawrev-3506	274	26	statutory	statutory	ADJ
inlawrev-3506	274	27	notice	notice	NOUN
inlawrev-3506	274	28	.	.	PUNCT
inlawrev-3506	275	1	"^	"^	X
inlawrev-3506	275	2	*	*	PUNCT
inlawrev-3506	275	3	scar	scar	NOUN
inlawrev-3506	275	4	is	be	AUX
inlawrev-3506	275	5	extreme	extreme	ADJ
inlawrev-3506	275	6	;	;	PUNCT
inlawrev-3506	275	7	its	its	PRON
inlawrev-3506	275	8	facts	fact	NOUN
inlawrev-3506	275	9	are	be	AUX
inlawrev-3506	275	10	highly	highly	ADV
inlawrev-3506	275	11	unusual	unusual	ADJ
inlawrev-3506	275	12	and	and	CCONJ
inlawrev-3506	275	13	unrepresentative	unrepresentative	ADJ
inlawrev-3506	275	14	of	of	ADP
inlawrev-3506	275	15	the	the	DET
inlawrev-3506	275	16	overwhelming	overwhelming	ADJ
inlawrev-3506	275	17	majority	majority	NOUN
inlawrev-3506	275	18	of	of	ADP
inlawrev-3506	275	19	statutory	statutory	ADJ
inlawrev-3506	275	20	notices	notice	NOUN
inlawrev-3506	275	21	.	.	PUNCT
inlawrev-3506	276	1	however	however	ADV
inlawrev-3506	276	2	,	,	PUNCT
inlawrev-3506	276	3	scar	scar	NOUN
inlawrev-3506	276	4	has	have	VERB
inlawrev-3506	276	5	little	little	ADJ
inlawrev-3506	276	6	relevance	relevance	NOUN
inlawrev-3506	276	7	to	to	ADP
inlawrev-3506	276	8	tax	tax	NOUN
inlawrev-3506	276	9	court	court	NOUN
inlawrev-3506	276	10	reluctance	reluctance	NOUN
inlawrev-3506	276	11	to	to	PART
inlawrev-3506	276	12	examine	examine	VERB
inlawrev-3506	276	13	the	the	DET
inlawrev-3506	276	14	pre	pre	NOUN
inlawrev-3506	276	15	-	-	NOUN
inlawrev-3506	276	16	notice	notice	NOUN
inlawrev-3506	276	17	of	of	ADP
inlawrev-3506	276	18	deficiency	deficiency	NOUN
inlawrev-3506	276	19	administrative	administrative	ADJ
inlawrev-3506	276	20	process	process	NOUN
inlawrev-3506	276	21	at	at	ADP
inlawrev-3506	276	22	the	the	DET
inlawrev-3506	276	23	irs	irs	PROPN
inlawrev-3506	276	24	.	.	PUNCT
inlawrev-3506	277	1	instead	instead	ADV
inlawrev-3506	277	2	,	,	PUNCT
inlawrev-3506	277	3	scar	scar	NOUN
inlawrev-3506	277	4	is	be	AUX
inlawrev-3506	277	5	a	a	DET
inlawrev-3506	277	6	case	case	NOUN
inlawrev-3506	277	7	about	about	ADP
inlawrev-3506	277	8	the	the	DET
inlawrev-3506	277	9	proper	proper	ADJ
inlawrev-3506	277	10	remedy	remedy	NOUN
inlawrev-3506	277	11	for	for	ADP
inlawrev-3506	277	12	an	an	DET
inlawrev-3506	277	13	inaccurate	inaccurate	ADJ
inlawrev-3506	277	14	notice	notice	NOUN
inlawrev-3506	277	15	of	of	ADP
inlawrev-3506	277	16	deficiency	deficiency	NOUN
inlawrev-3506	277	17	.	.	PUNCT
inlawrev-3506	278	1	as	as	SCONJ
inlawrev-3506	278	2	professor	professor	NOUN
inlawrev-3506	278	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	278	4	relates	relate	VERB
inlawrev-3506	278	5	in	in	ADP
inlawrev-3506	278	6	his	his	PRON
inlawrev-3506	278	7	article	article	NOUN
inlawrev-3506	278	8	,	,	PUNCT
inlawrev-3506	278	9	the	the	DET
inlawrev-3506	278	10	notice	notice	NOUN
inlawrev-3506	278	11	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	278	12	in	in	ADP
inlawrev-3506	278	13	scar	scar	NOUN
inlawrev-3506	278	14	asserted	assert	VERB
inlawrev-3506	278	15	a	a	DET
inlawrev-3506	278	16	deficiency	deficiency	NOUN
inlawrev-3506	278	17	of	of	ADP
inlawrev-3506	278	18	$	$	SYM
inlawrev-3506	278	19	96,600	96,600	NUM
inlawrev-3506	278	20	based	base	VERB
inlawrev-3506	278	21	on	on	ADP
inlawrev-3506	278	22	the	the	DET
inlawrev-3506	278	23	disallowance	disallowance	NOUN
inlawrev-3506	278	24	of	of	ADP
inlawrev-3506	278	25	deductions	deduction	NOUN
inlawrev-3506	278	26	attributable	attributable	ADJ
inlawrev-3506	278	27	to	to	ADP
inlawrev-3506	278	28	the	the	DET
inlawrev-3506	278	29	"	"	PUNCT
inlawrev-3506	278	30	nevada	nevada	PROPN
inlawrev-3506	278	31	mining	mining	NOUN
inlawrev-3506	278	32	project,"^^	project,"^^	NOUN
inlawrev-3506	278	33	a	a	DET
inlawrev-3506	278	34	tax	tax	NOUN
inlawrev-3506	278	35	shelter	shelter	NOUN
inlawrev-3506	278	36	in	in	ADP
inlawrev-3506	278	37	which	which	PRON
inlawrev-3506	278	38	the	the	DET
inlawrev-3506	278	39	scars	scar	NOUN
inlawrev-3506	278	40	had	have	AUX
inlawrev-3506	278	41	never	never	ADV
inlawrev-3506	278	42	invested	invest	VERB
inlawrev-3506	278	43	.	.	PUNCT
inlawrev-3506	279	1	the	the	DET
inlawrev-3506	279	2	notice	notice	NOUN
inlawrev-3506	279	3	calculated	calculate	VERB
inlawrev-3506	279	4	the	the	DET
inlawrev-3506	279	5	deficiency	deficiency	NOUN
inlawrev-3506	279	6	by	by	ADP
inlawrev-3506	279	7	applying	apply	VERB
inlawrev-3506	279	8	the	the	DET
inlawrev-3506	279	9	maximum	maximum	ADJ
inlawrev-3506	279	10	marginal	marginal	ADJ
inlawrev-3506	279	11	rate	rate	NOUN
inlawrev-3506	279	12	ofseventy	ofseventy	ADP
inlawrev-3506	279	13	percent	percent	NOUN
inlawrev-3506	279	14	to	to	ADP
inlawrev-3506	279	15	$	$	SYM
inlawrev-3506	279	16	1	1	NUM
inlawrev-3506	279	17	3	3	NUM
inlawrev-3506	279	18	8,000	8,000	NUM
inlawrev-3506	279	19	ofdisallowed	ofdisallowe	VERB
inlawrev-3506	279	20	deductions	deduction	NOUN
inlawrev-3506	279	21	.	.	PUNCT
inlawrev-3506	280	1	an	an	DET
inlawrev-3506	280	2	attachment	attachment	NOUN
inlawrev-3506	280	3	explained	explain	VERB
inlawrev-3506	280	4	,	,	PUNCT
inlawrev-3506	280	5	"	"	PUNCT
inlawrev-3506	280	6	in	in	ADP
inlawrev-3506	280	7	order	order	NOUN
inlawrev-3506	280	8	to	to	PART
inlawrev-3506	280	9	protect	protect	VERB
inlawrev-3506	280	10	the	the	DET
inlawrev-3506	280	11	government	government	NOUN
inlawrev-3506	280	12	's	's	PART
inlawrev-3506	280	13	interest	interest	NOUN
inlawrev-3506	280	14	and	and	CCONJ
inlawrev-3506	280	15	since	since	SCONJ
inlawrev-3506	280	16	your	your	PRON
inlawrev-3506	280	17	original	original	ADJ
inlawrev-3506	280	18	income	income	NOUN
inlawrev-3506	280	19	tax	tax	NOUN
inlawrev-3506	280	20	return	return	NOUN
inlawrev-3506	280	21	is	be	AUX
inlawrev-3506	280	22	unavailable	unavailable	ADJ
inlawrev-3506	280	23	at	at	ADP
inlawrev-3506	280	24	this	this	DET
inlawrev-3506	280	25	time	time	NOUN
inlawrev-3506	280	26	,	,	PUNCT
inlawrev-3506	280	27	the	the	DET
inlawrev-3506	280	28	income	income	NOUN
inlawrev-3506	280	29	tax	tax	NOUN
inlawrev-3506	280	30	is	be	AUX
inlawrev-3506	280	31	being	be	AUX
inlawrev-3506	280	32	assessed	assess	VERB
inlawrev-3506	280	33	at	at	ADP
inlawrev-3506	280	34	the	the	DET
inlawrev-3506	280	35	maximum	maximum	ADJ
inlawrev-3506	280	36	tax	tax	NOUN
inlawrev-3506	280	37	rate	rate	NOUN
inlawrev-3506	280	38	of	of	ADP
inlawrev-3506	280	39	70%."^	70%."^	NOUN
inlawrev-3506	280	40	°	°	NOUN
inlawrev-3506	280	41	the	the	DET
inlawrev-3506	280	42	scars	scar	NOUN
inlawrev-3506	280	43	'	'	PART
inlawrev-3506	280	44	tax	tax	NOUN
inlawrev-3506	280	45	court	court	NOUN
inlawrev-3506	280	46	petition	petition	NOUN
inlawrev-3506	280	47	denied	deny	VERB
inlawrev-3506	280	48	that	that	SCONJ
inlawrev-3506	280	49	they	they	PRON
inlawrev-3506	280	50	had	have	AUX
inlawrev-3506	280	51	ever	ever	ADV
inlawrev-3506	280	52	had	have	VERB
inlawrev-3506	280	53	any	any	DET
inlawrev-3506	280	54	interest	interest	NOUN
inlawrev-3506	280	55	in	in	ADP
inlawrev-3506	280	56	the	the	DET
inlawrev-3506	280	57	nevada	nevada	PROPN
inlawrev-3506	280	58	mining	mining	NOUN
inlawrev-3506	280	59	project	project	NOUN
inlawrev-3506	280	60	.	.	PUNCT
inlawrev-3506	281	1	the	the	DET
inlawrev-3506	281	2	irs	irs	PROPN
inlawrev-3506	281	3	's	's	PART
inlawrev-3506	281	4	answer	answer	NOUN
inlawrev-3506	281	5	denied	deny	VERB
inlawrev-3506	281	6	the	the	DET
inlawrev-3506	281	7	allegations	allegation	NOUN
inlawrev-3506	281	8	of	of	ADP
inlawrev-3506	281	9	the	the	DET
inlawrev-3506	281	10	petition	petition	NOUN
inlawrev-3506	281	11	in	in	ADP
inlawrev-3506	281	12	full	full	ADJ
inlawrev-3506	281	13	.	.	PUNCT
inlawrev-3506	282	1	the	the	DET
inlawrev-3506	282	2	scars	scar	NOUN
inlawrev-3506	282	3	moved	move	VERB
inlawrev-3506	282	4	to	to	PART
inlawrev-3506	282	5	dismiss	dismiss	VERB
inlawrev-3506	282	6	for	for	ADP
inlawrev-3506	282	7	lack	lack	NOUN
inlawrev-3506	282	8	ofjurisdiction	ofjurisdiction	NOUN
inlawrev-3506	282	9	.	.	PUNCT
inlawrev-3506	283	1	in	in	ADP
inlawrev-3506	283	2	response	response	NOUN
inlawrev-3506	283	3	,	,	PUNCT
inlawrev-3506	283	4	the	the	DET
inlawrev-3506	283	5	irs	irs	PROPN
inlawrev-3506	283	6	conceded	concede	VERB
inlawrev-3506	283	7	that	that	SCONJ
inlawrev-3506	283	8	the	the	DET
inlawrev-3506	283	9	scars	scar	NOUN
inlawrev-3506	283	10	had	have	AUX
inlawrev-3506	283	11	never	never	ADV
inlawrev-3506	283	12	had	have	VERB
inlawrev-3506	283	13	any	any	DET
inlawrev-3506	283	14	interest	interest	NOUN
inlawrev-3506	283	15	in	in	ADP
inlawrev-3506	283	16	nevada	nevada	PROPN
inlawrev-3506	283	17	mining	mining	NOUN
inlawrev-3506	283	18	,	,	PUNCT
inlawrev-3506	283	19	and	and	CCONJ
inlawrev-3506	283	20	moved	move	VERB
inlawrev-3506	283	21	for	for	ADP
inlawrev-3506	283	22	leave	leave	NOUN
inlawrev-3506	283	23	to	to	PART
inlawrev-3506	283	24	amend	amend	VERB
inlawrev-3506	283	25	its	its	PRON
inlawrev-3506	283	26	answer	answer	NOUN
inlawrev-3506	283	27	,	,	PUNCT
inlawrev-3506	283	28	to	to	PART
inlawrev-3506	283	29	state	state	VERB
inlawrev-3506	283	30	a	a	DET
inlawrev-3506	283	31	decreased	decrease	VERB
inlawrev-3506	283	32	deficiency	deficiency	NOUN
inlawrev-3506	283	33	attributable	attributable	ADJ
inlawrev-3506	283	34	to	to	ADP
inlawrev-3506	283	35	executive	executive	ADJ
inlawrev-3506	283	36	productions	production	NOUN
inlawrev-3506	283	37	,	,	PUNCT
inlawrev-3506	283	38	inc	inc	PROPN
inlawrev-3506	283	39	.	.	PROPN
inlawrev-3506	283	40	,	,	PUNCT
inlawrev-3506	283	41	a	a	DET
inlawrev-3506	283	42	videotape	videotape	NOUN
inlawrev-3506	283	43	tax	tax	NOUN
inlawrev-3506	283	44	shelter.^	shelter.^	NOUN
inlawrev-3506	283	45	'	'	PUNCT
inlawrev-3506	283	46	in	in	ADP
inlawrev-3506	283	47	court	court	NOUN
inlawrev-3506	283	48	,	,	PUNCT
inlawrev-3506	283	49	the	the	DET
inlawrev-3506	283	50	irs	irs	PROPN
inlawrev-3506	283	51	explained	explain	VERB
inlawrev-3506	283	52	that	that	SCONJ
inlawrev-3506	283	53	the	the	DET
inlawrev-3506	283	54	error	error	NOUN
inlawrev-3506	283	55	in	in	ADP
inlawrev-3506	283	56	the	the	DET
inlawrev-3506	283	57	notice	notice	NOUN
inlawrev-3506	283	58	had	have	AUX
inlawrev-3506	283	59	occurred	occur	VERB
inlawrev-3506	283	60	because	because	SCONJ
inlawrev-3506	283	61	one	one	NUM
inlawrev-3506	283	62	of	of	ADP
inlawrev-3506	283	63	its	its	PRON
inlawrev-3506	283	64	agents	agent	NOUN
inlawrev-3506	283	65	had	have	AUX
inlawrev-3506	283	66	transposed	transpose	VERB
inlawrev-3506	283	67	numbers	number	NOUN
inlawrev-3506	283	68	when	when	SCONJ
inlawrev-3506	283	69	entering	enter	VERB
inlawrev-3506	283	70	the	the	DET
inlawrev-3506	283	71	code	code	NOUN
inlawrev-3506	283	72	assigned	assign	VERB
inlawrev-3506	283	73	to	to	ADP
inlawrev-3506	283	74	the	the	DET
inlawrev-3506	283	75	videotape	videotape	NOUN
inlawrev-3506	283	76	tax	tax	NOUN
inlawrev-3506	283	77	shelter.^^	shelter.^^	NOUN
inlawrev-3506	284	1	the	the	DET
inlawrev-3506	284	2	scar	scar	NOUN
inlawrev-3506	284	3	case	case	NOUN
inlawrev-3506	284	4	reflects	reflect	VERB
inlawrev-3506	284	5	a	a	DET
inlawrev-3506	284	6	degree	degree	NOUN
inlawrev-3506	284	7	ofsloppiness	ofsloppiness	NOUN
inlawrev-3506	284	8	rarely	rarely	ADV
inlawrev-3506	284	9	seen	see	VERB
inlawrev-3506	284	10	.	.	PUNCT
inlawrev-3506	285	1	as	as	SCONJ
inlawrev-3506	285	2	is	be	AUX
inlawrev-3506	285	3	evident	evident	ADJ
inlawrev-3506	285	4	from	from	ADP
inlawrev-3506	285	5	the	the	DET
inlawrev-3506	285	6	case	case	NOUN
inlawrev-3506	285	7	,	,	PUNCT
inlawrev-3506	285	8	the	the	DET
inlawrev-3506	285	9	tax	tax	NOUN
inlawrev-3506	285	10	shelter	shelter	NOUN
inlawrev-3506	285	11	era	era	NOUN
inlawrev-3506	285	12	of	of	ADP
inlawrev-3506	285	13	the	the	DET
inlawrev-3506	285	14	1980s	1980	NOUN
inlawrev-3506	285	15	produced	produce	VERB
inlawrev-3506	285	16	a	a	DET
inlawrev-3506	285	17	64	64	NUM
inlawrev-3506	285	18	.	.	PUNCT
inlawrev-3506	286	1	62t.c	62t.c	NUM
inlawrev-3506	286	2	.	.	PUNCT
inlawrev-3506	287	1	at328	at328	PROPN
inlawrev-3506	287	2	.	.	PUNCT
inlawrev-3506	288	1	65	65	NUM
inlawrev-3506	288	2	.	.	PUNCT
inlawrev-3506	288	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	288	4	,	,	PUNCT
inlawrev-3506	288	5	supra	supra	PROPN
inlawrev-3506	288	6	note	note	NOUN
inlawrev-3506	288	7	5	5	NUM
inlawrev-3506	288	8	,	,	PUNCT
inlawrev-3506	288	9	at	at	ADP
inlawrev-3506	288	10	527	527	NUM
inlawrev-3506	288	11	-	-	SYM
inlawrev-3506	288	12	28	28	NUM
inlawrev-3506	288	13	(	(	PUNCT
inlawrev-3506	288	14	emphasis	emphasis	NOUN
inlawrev-3506	288	15	in	in	ADP
inlawrev-3506	288	16	original	original	ADJ
inlawrev-3506	288	17	)	)	PUNCT
inlawrev-3506	288	18	(	(	PUNCT
inlawrev-3506	288	19	footnotes	footnote	NOUN
inlawrev-3506	288	20	omitted	omit	VERB
inlawrev-3506	288	21	)	)	PUNCT
inlawrev-3506	288	22	.	.	PUNCT
inlawrev-3506	289	1	66	66	NUM
inlawrev-3506	289	2	.	.	PUNCT
inlawrev-3506	289	3	mat	mat	PROPN
inlawrev-3506	289	4	528	528	NUM
inlawrev-3506	289	5	.	.	PUNCT
inlawrev-3506	289	6	67	67	NUM
inlawrev-3506	289	7	.	.	PUNCT
inlawrev-3506	289	8	81	81	NUM
inlawrev-3506	290	1	t.c	t.c	PROPN
inlawrev-3506	290	2	855	855	NUM
inlawrev-3506	290	3	(	(	PUNCT
inlawrev-3506	290	4	1983	1983	NUM
inlawrev-3506	290	5	)	)	PUNCT
inlawrev-3506	290	6	,	,	PUNCT
inlawrev-3506	290	7	rev'd	rev'd	VERB
inlawrev-3506	290	8	,	,	PUNCT
inlawrev-3506	290	9	814	814	NUM
inlawrev-3506	290	10	f.2d	f.2d	NOUN
inlawrev-3506	290	11	1363	1363	NUM
inlawrev-3506	290	12	(	(	PUNCT
inlawrev-3506	290	13	9th	9th	ADJ
inlawrev-3506	290	14	cir	cir	NOUN
inlawrev-3506	290	15	.	.	PUNCT
inlawrev-3506	290	16	1987	1987	NUM
inlawrev-3506	290	17	)	)	PUNCT
inlawrev-3506	290	18	.	.	PUNCT
inlawrev-3506	291	1	68	68	NUM
inlawrev-3506	291	2	.	.	X
inlawrev-3506	291	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	291	4	,	,	PUNCT
inlawrev-3506	291	5	5m/?ra	5m/?ra	NUM
inlawrev-3506	291	6	note	note	VERB
inlawrev-3506	291	7	5	5	NUM
inlawrev-3506	291	8	,	,	PUNCT
inlawrev-3506	291	9	at	at	ADP
inlawrev-3506	291	10	531	531	NUM
inlawrev-3506	291	11	.	.	PUNCT
inlawrev-3506	292	1	69	69	NUM
inlawrev-3506	292	2	.	.	PUNCT
inlawrev-3506	293	1	scar	scar	NOUN
inlawrev-3506	293	2	v.	v.	ADP
inlawrev-3506	293	3	comm'r	comm'r	PROPN
inlawrev-3506	293	4	,	,	PUNCT
inlawrev-3506	293	5	814	814	NUM
inlawrev-3506	293	6	f.2d	f.2d	NOUN
inlawrev-3506	293	7	1363	1363	NUM
inlawrev-3506	293	8	,	,	PUNCT
inlawrev-3506	293	9	1365	1365	NUM
inlawrev-3506	293	10	(	(	PUNCT
inlawrev-3506	293	11	9th	9th	ADJ
inlawrev-3506	293	12	cir	cir	NOUN
inlawrev-3506	293	13	.	.	PUNCT
inlawrev-3506	293	14	1987	1987	NUM
inlawrev-3506	293	15	)	)	PUNCT
inlawrev-3506	293	16	,	,	PUNCT
inlawrev-3506	293	17	rev'g	rev'g	NOUN
inlawrev-3506	293	18	81	81	NUM
inlawrev-3506	293	19	t.c	t.c	PROPN
inlawrev-3506	293	20	.	.	PROPN
inlawrev-3506	293	21	855	855	NUM
inlawrev-3506	293	22	(	(	PUNCT
inlawrev-3506	293	23	1983	1983	NUM
inlawrev-3506	293	24	)	)	PUNCT
inlawrev-3506	293	25	.	.	PUNCT
inlawrev-3506	294	1	70	70	X
inlawrev-3506	294	2	.	.	PUNCT
inlawrev-3506	295	1	i	i	PRON
inlawrev-3506	295	2	d.	d.	VERB
inlawrev-3506	295	3	this	this	DET
inlawrev-3506	295	4	aspect	aspect	NOUN
inlawrev-3506	295	5	ofthe	ofthe	NOUN
inlawrev-3506	295	6	case	case	NOUN
inlawrev-3506	295	7	is	be	AUX
inlawrev-3506	295	8	discussed	discuss	VERB
inlawrev-3506	295	9	below	below	ADV
inlawrev-3506	295	10	.	.	PUNCT
inlawrev-3506	296	1	see	see	VERB
inlawrev-3506	296	2	infra	infra	NOUN
inlawrev-3506	296	3	notes	note	VERB
inlawrev-3506	296	4	8	8	NUM
inlawrev-3506	296	5	1	1	NUM
inlawrev-3506	296	6	-83	-83	PUNCT
inlawrev-3506	296	7	and	and	CCONJ
inlawrev-3506	296	8	accompanying	accompany	VERB
inlawrev-3506	296	9	text	text	NOUN
inlawrev-3506	296	10	.	.	PUNCT
inlawrev-3506	297	1	71	71	NUM
inlawrev-3506	297	2	.	.	NOUN
inlawrev-3506	297	3	814	814	NUM
inlawrev-3506	297	4	f.2d	f.2d	NOUN
inlawrev-3506	297	5	at	at	ADP
inlawrev-3506	297	6	1365	1365	NUM
inlawrev-3506	297	7	-	-	SYM
inlawrev-3506	297	8	66	66	NUM
inlawrev-3506	297	9	.	.	PUNCT
inlawrev-3506	298	1	72	72	NUM
inlawrev-3506	298	2	.	.	PUNCT
inlawrev-3506	299	1	i	i	PRON
inlawrev-3506	299	2	d	d	PROPN
inlawrev-3506	299	3	at	at	ADP
inlawrev-3506	299	4	1365	1365	NUM
inlawrev-3506	299	5	.	.	PUNCT
inlawrev-3506	300	1	200	200	NUM
inlawrev-3506	300	2	1	1	NUM
inlawrev-3506	300	3	]	]	PUNCT
inlawrev-3506	300	4	a	a	DET
inlawrev-3506	300	5	reply	reply	NOUN
inlawrev-3506	300	6	to	to	ADP
inlawrev-3506	300	7	professor	professor	NOUN
inlawrev-3506	300	8	schoenfeld	schoenfeld	NOUN
inlawrev-3506	300	9	1	1	NUM
inlawrev-3506	300	10	53	53	NUM
inlawrev-3506	300	11	voluminous	voluminous	ADJ
inlawrev-3506	300	12	caseload	caseload	NOUN
inlawrev-3506	300	13	for	for	ADP
inlawrev-3506	300	14	the	the	DET
inlawrev-3506	300	15	irs/^	irs/^	NOUN
inlawrev-3506	300	16	the	the	DET
inlawrev-3506	300	17	main	main	ADJ
inlawrev-3506	300	18	issue	issue	NOUN
inlawrev-3506	300	19	decided	decide	VERB
inlawrev-3506	300	20	in	in	ADP
inlawrev-3506	300	21	scar	scar	NOUN
inlawrev-3506	300	22	,	,	PUNCT
inlawrev-3506	300	23	which	which	PRON
inlawrev-3506	300	24	went	go	VERB
inlawrev-3506	300	25	up	up	ADP
inlawrev-3506	300	26	to	to	ADP
inlawrev-3506	300	27	the	the	DET
inlawrev-3506	300	28	court	court	NOUN
inlawrev-3506	300	29	of	of	ADP
inlawrev-3506	300	30	appeals	appeal	NOUN
inlawrev-3506	300	31	for	for	ADP
inlawrev-3506	300	32	the	the	DET
inlawrev-3506	300	33	ninth	ninth	ADJ
inlawrev-3506	300	34	circuit	circuit	NOUN
inlawrev-3506	300	35	,	,	PUNCT
inlawrev-3506	300	36	was	be	AUX
inlawrev-3506	300	37	whether	whether	SCONJ
inlawrev-3506	300	38	the	the	DET
inlawrev-3506	300	39	faulty	faulty	ADJ
inlawrev-3506	300	40	notice	notice	NOUN
inlawrev-3506	300	41	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	300	42	was	be	AUX
inlawrev-3506	300	43	"	"	PUNCT
inlawrev-3506	300	44	invalid	invalid	ADJ
inlawrev-3506	300	45	"	"	PUNCT
inlawrev-3506	300	46	and	and	CCONJ
inlawrev-3506	300	47	therefore	therefore	ADV
inlawrev-3506	300	48	required	require	VERB
inlawrev-3506	300	49	dismissal	dismissal	NOUN
inlawrev-3506	300	50	for	for	ADP
inlawrev-3506	300	51	lack	lack	NOUN
inlawrev-3506	300	52	of	of	ADP
inlawrev-3506	300	53	tax	tax	NOUN
inlawrev-3506	300	54	court	court	NOUN
inlawrev-3506	300	55	subject	subject	NOUN
inlawrev-3506	300	56	-	-	PUNCT
inlawrev-3506	300	57	matter	matter	NOUN
inlawrev-3506	300	58	jurisdiction.^	jurisdiction.^	NOUN
inlawrev-3506	300	59	"	"	PUNCT
inlawrev-3506	300	60	*	*	PUNCT
inlawrev-3506	300	61	the	the	DET
inlawrev-3506	300	62	ninth	ninth	ADJ
inlawrev-3506	300	63	circuit	circuit	NOUN
inlawrev-3506	300	64	reversed	reverse	VERB
inlawrev-3506	300	65	the	the	DET
inlawrev-3506	300	66	tax	tax	NOUN
inlawrev-3506	300	67	court	court	NOUN
inlawrev-3506	300	68	's	's	PART
inlawrev-3506	300	69	ruling	ruling	NOUN
inlawrev-3506	300	70	that	that	SCONJ
inlawrev-3506	300	71	the	the	DET
inlawrev-3506	300	72	notice	notice	NOUN
inlawrev-3506	300	73	was	be	AUX
inlawrev-3506	300	74	valid	valid	ADJ
inlawrev-3506	300	75	,	,	PUNCT
inlawrev-3506	300	76	holding	hold	VERB
inlawrev-3506	300	77	that	that	SCONJ
inlawrev-3506	300	78	the	the	DET
inlawrev-3506	300	79	notice	notice	NOUN
inlawrev-3506	300	80	had	have	AUX
inlawrev-3506	300	81	failed	fail	VERB
inlawrev-3506	300	82	to	to	PART
inlawrev-3506	300	83	make	make	VERB
inlawrev-3506	300	84	the	the	DET
inlawrev-3506	300	85	"	"	PUNCT
inlawrev-3506	300	86	determination	determination	NOUN
inlawrev-3506	300	87	"	"	PUNCT
inlawrev-3506	300	88	required	require	VERB
inlawrev-3506	300	89	by	by	ADP
inlawrev-3506	300	90	section	section	NOUN
inlawrev-3506	300	91	6212(a).^^	6212(a).^^	NOUN
inlawrev-3506	300	92	professor	professor	NOUN
inlawrev-3506	300	93	schoenfeld	schoenfeld	NOUN
inlawrev-3506	300	94	praises	praise	VERB
inlawrev-3506	300	95	the	the	DET
inlawrev-3506	300	96	outcome	outcome	NOUN
inlawrev-3506	300	97	in	in	ADP
inlawrev-3506	300	98	scar	scar	NOUN
inlawrev-3506	300	99	,	,	PUNCT
inlawrev-3506	300	100	stating	state	VERB
inlawrev-3506	300	101	:	:	PUNCT
inlawrev-3506	300	102	the	the	DET
inlawrev-3506	300	103	view	view	NOUN
inlawrev-3506	300	104	of	of	ADP
inlawrev-3506	300	105	the	the	DET
inlawrev-3506	300	106	ninth	ninth	ADJ
inlawrev-3506	300	107	circuit	circuit	NOUN
inlawrev-3506	300	108	in	in	ADP
inlawrev-3506	300	109	scar	scar	NOUN
inlawrev-3506	300	110	seems	seem	VERB
inlawrev-3506	300	111	correct	correct	ADJ
inlawrev-3506	300	112	.	.	PUNCT
inlawrev-3506	301	1	there	there	PRON
inlawrev-3506	301	2	really	really	ADV
inlawrev-3506	301	3	should	should	AUX
inlawrev-3506	301	4	be	be	AUX
inlawrev-3506	301	5	a	a	DET
inlawrev-3506	301	6	"	"	PUNCT
inlawrev-3506	301	7	determination	determination	NOUN
inlawrev-3506	301	8	"	"	PUNCT
inlawrev-3506	301	9	as	as	SCONJ
inlawrev-3506	301	10	prescribed	prescribe	VERB
inlawrev-3506	301	11	in	in	ADP
inlawrev-3506	301	12	the	the	DET
inlawrev-3506	301	13	statute	statute	NOUN
inlawrev-3506	301	14	and	and	CCONJ
inlawrev-3506	301	15	the	the	DET
inlawrev-3506	301	16	service	service	NOUN
inlawrev-3506	301	17	's	's	PART
inlawrev-3506	301	18	published	publish	VERB
inlawrev-3506	301	19	internal	internal	ADJ
inlawrev-3506	301	20	procedures	procedure	NOUN
inlawrev-3506	301	21	,	,	PUNCT
inlawrev-3506	301	22	and	and	CCONJ
inlawrev-3506	301	23	then	then	ADV
inlawrev-3506	301	24	those	those	DET
inlawrev-3506	301	25	determinations	determination	NOUN
inlawrev-3506	301	26	offact	offact	VERB
inlawrev-3506	301	27	and	and	CCONJ
inlawrev-3506	301	28	law	law	NOUN
inlawrev-3506	301	29	should	should	AUX
inlawrev-3506	301	30	be	be	AUX
inlawrev-3506	301	31	spelled	spell	VERB
inlawrev-3506	301	32	out	out	ADP
inlawrev-3506	301	33	in	in	ADP
inlawrev-3506	301	34	the	the	DET
inlawrev-3506	301	35	notice	notice	NOUN
inlawrev-3506	301	36	.	.	PUNCT
inlawrev-3506	302	1	this	this	PRON
inlawrev-3506	302	2	is	be	AUX
inlawrev-3506	302	3	necessary	necessary	ADJ
inlawrev-3506	302	4	to	to	PART
inlawrev-3506	302	5	permit	permit	VERB
inlawrev-3506	302	6	fairness	fairness	NOUN
inlawrev-3506	302	7	in	in	ADP
inlawrev-3506	302	8	litigation	litigation	NOUN
inlawrev-3506	302	9	.	.	PUNCT
inlawrev-3506	303	1	the	the	DET
inlawrev-3506	303	2	statutory	statutory	ADJ
inlawrev-3506	303	3	notice	notice	NOUN
inlawrev-3506	303	4	not	not	PART
inlawrev-3506	303	5	only	only	ADV
inlawrev-3506	303	6	confers	confer	NOUN
inlawrev-3506	303	7	jurisdiction	jurisdiction	NOUN
inlawrev-3506	303	8	on	on	ADP
inlawrev-3506	303	9	the	the	DET
inlawrev-3506	303	10	tax	tax	NOUN
inlawrev-3506	303	11	court	court	NOUN
inlawrev-3506	303	12	,	,	PUNCT
inlawrev-3506	303	13	in	in	ADP
inlawrev-3506	303	14	practical	practical	ADJ
inlawrev-3506	303	15	effect	effect	NOUN
inlawrev-3506	303	16	it	it	PRON
inlawrev-3506	303	17	is	be	AUX
inlawrev-3506	303	18	really	really	ADV
inlawrev-3506	303	19	also	also	ADV
inlawrev-3506	303	20	the	the	DET
inlawrev-3506	303	21	initial	initial	ADJ
inlawrev-3506	303	22	pleading	pleading	NOUN
inlawrev-3506	303	23	in	in	ADP
inlawrev-3506	303	24	the	the	DET
inlawrev-3506	303	25	case.^^	case.^^	NOUN
inlawrev-3506	303	26	although	although	SCONJ
inlawrev-3506	303	27	professor	professor	NOUN
inlawrev-3506	303	28	schoenfeld	schoenfeld	NOUN
inlawrev-3506	303	29	is	be	AUX
inlawrev-3506	303	30	correct	correct	ADJ
inlawrev-3506	303	31	that	that	SCONJ
inlawrev-3506	303	32	the	the	DET
inlawrev-3506	303	33	notice	notice	NOUN
inlawrev-3506	303	34	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	303	35	serves	serve	VERB
inlawrev-3506	303	36	a	a	DET
inlawrev-3506	303	37	pleading	pleading	NOUN
inlawrev-3506	303	38	function	function	NOUN
inlawrev-3506	303	39	once	once	SCONJ
inlawrev-3506	303	40	a	a	DET
inlawrev-3506	303	41	taxpayer	taxpayer	NOUN
inlawrev-3506	303	42	invokes	invoke	VERB
inlawrev-3506	303	43	the	the	DET
inlawrev-3506	303	44	tax	tax	NOUN
inlawrev-3506	303	45	court'sjurisdiction	court'sjurisdiction	NOUN
inlawrev-3506	303	46	by	by	ADP
inlawrev-3506	303	47	filing	file	VERB
inlawrev-3506	303	48	a	a	DET
inlawrev-3506	303	49	petition	petition	NOUN
inlawrev-3506	303	50	,	,	PUNCT
inlawrev-3506	303	51	and	and	CCONJ
inlawrev-3506	303	52	although	although	SCONJ
inlawrev-3506	303	53	notices	notice	NOUN
inlawrev-3506	303	54	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	303	55	should	should	AUX
inlawrev-3506	303	56	specify	specify	VERB
inlawrev-3506	303	57	their	their	PRON
inlawrev-3506	303	58	determinations	determination	NOUN
inlawrev-3506	303	59	,	,	PUNCT
inlawrev-3506	303	60	as	as	SCONJ
inlawrev-3506	303	61	the	the	DET
inlawrev-3506	303	62	code	code	NOUN
inlawrev-3506	303	63	requires,^^	requires,^^	NOUN
inlawrev-3506	303	64	that	that	PRON
inlawrev-3506	303	65	does	do	AUX
inlawrev-3506	303	66	not	not	PART
inlawrev-3506	303	67	mean	mean	VERB
inlawrev-3506	303	68	scar	scar	NOUN
inlawrev-3506	303	69	was	be	AUX
inlawrev-3506	303	70	correctly	correctly	ADV
inlawrev-3506	303	71	decided	decide	VERB
inlawrev-3506	303	72	.	.	PUNCT
inlawrev-3506	304	1	in	in	ADP
inlawrev-3506	304	2	fact	fact	NOUN
inlawrev-3506	304	3	,	,	PUNCT
inlawrev-3506	304	4	what	what	DET
inlawrev-3506	304	5	scar	scar	NOUN
inlawrev-3506	304	6	did	do	AUX
inlawrev-3506	304	7	was	be	AUX
inlawrev-3506	304	8	turn	turn	VERB
inlawrev-3506	304	9	a	a	DET
inlawrev-3506	304	10	defect	defect	NOUN
inlawrev-3506	304	11	in	in	ADP
inlawrev-3506	304	12	a	a	DET
inlawrev-3506	304	13	pleading	plead	VERB
inlawrev-3506	304	14	function	function	NOUN
inlawrev-3506	304	15	(	(	PUNCT
inlawrev-3506	304	16	framing	frame	VERB
inlawrev-3506	304	17	the	the	DET
inlawrev-3506	304	18	litigation	litigation	NOUN
inlawrev-3506	304	19	)	)	PUNCT
inlawrev-3506	304	20	into	into	ADP
inlawrev-3506	304	21	2ljurisdictional	2ljurisdictional	ADJ
inlawrev-3506	304	22	objection	objection	NOUN
inlawrev-3506	304	23	.	.	PUNCT
inlawrev-3506	305	1	as	as	SCONJ
inlawrev-3506	305	2	discussed	discuss	VERB
inlawrev-3506	305	3	previously	previously	ADV
inlawrev-3506	305	4	,	,	PUNCT
inlawrev-3506	305	5	much	much	ADV
inlawrev-3506	305	6	less	less	ADJ
inlawrev-3506	305	7	is	be	AUX
inlawrev-3506	305	8	required	require	VERB
inlawrev-3506	305	9	to	to	PART
inlawrev-3506	305	10	get	get	VERB
inlawrev-3506	305	11	a	a	DET
inlawrev-3506	305	12	case	case	NOUN
inlawrev-3506	305	13	before	before	ADP
inlawrev-3506	305	14	a	a	DET
inlawrev-3506	305	15	court	court	NOUN
inlawrev-3506	305	16	than	than	SCONJ
inlawrev-3506	305	17	to	to	PART
inlawrev-3506	305	18	make	make	VERB
inlawrev-3506	305	19	one	one	PRON
inlawrev-3506	305	20	's	's	PART
inlawrev-3506	305	21	case	case	NOUN
inlawrev-3506	305	22	to	to	ADP
inlawrev-3506	305	23	the	the	DET
inlawrev-3506	305	24	court	court	NOUN
inlawrev-3506	305	25	.	.	PUNCT
inlawrev-3506	306	1	in	in	ADP
inlawrev-3506	306	2	scar	scar	NOUN
inlawrev-3506	306	3	,	,	PUNCT
inlawrev-3506	306	4	the	the	DET
inlawrev-3506	306	5	notice	notice	NOUN
inlawrev-3506	306	6	of	of	ADP
inlawrev-3506	306	7	deficiency	deficiency	NOUN
inlawrev-3506	306	8	met	meet	VERB
inlawrev-3506	306	9	minimum	minimum	ADJ
inlawrev-3506	306	10	jurisdictional	jurisdictional	ADJ
inlawrev-3506	306	11	standards	standard	NOUN
inlawrev-3506	306	12	:	:	PUNCT
inlawrev-3506	306	13	it	it	PRON
inlawrev-3506	306	14	contained	contain	VERB
inlawrev-3506	306	15	the	the	DET
inlawrev-3506	306	16	scars	scar	NOUN
inlawrev-3506	306	17	'	'	PART
inlawrev-3506	306	18	names	name	NOUN
inlawrev-3506	306	19	and	and	CCONJ
inlawrev-3506	306	20	address	address	NOUN
inlawrev-3506	306	21	,	,	PUNCT
inlawrev-3506	306	22	the	the	DET
inlawrev-3506	306	23	correct	correct	ADJ
inlawrev-3506	306	24	tax	tax	NOUN
inlawrev-3506	306	25	year	year	NOUN
inlawrev-3506	306	26	,	,	PUNCT
inlawrev-3506	306	27	a	a	DET
inlawrev-3506	306	28	deficiency	deficiency	NOUN
inlawrev-3506	306	29	amount	amount	NOUN
inlawrev-3506	306	30	,	,	PUNCT
inlawrev-3506	306	31	and	and	CCONJ
inlawrev-3506	306	32	a	a	DET
inlawrev-3506	306	33	statement	statement	NOUN
inlawrev-3506	306	34	explaining	explain	VERB
inlawrev-3506	306	35	how	how	SCONJ
inlawrev-3506	306	36	the	the	DET
inlawrev-3506	306	37	deficiency	deficiency	NOUN
inlawrev-3506	306	38	was	be	AUX
inlawrev-3506	306	39	calculated.^^	calculated.^^	NOUN
inlawrev-3506	307	1	73	73	NUM
inlawrev-3506	307	2	.	.	PUNCT
inlawrev-3506	308	1	that	that	DET
inlawrev-3506	308	2	volume	volume	NOUN
inlawrev-3506	308	3	is	be	AUX
inlawrev-3506	308	4	evidenced	evidence	VERB
inlawrev-3506	308	5	in	in	ADP
inlawrev-3506	308	6	part	part	NOUN
inlawrev-3506	308	7	by	by	ADP
inlawrev-3506	308	8	the	the	DET
inlawrev-3506	308	9	inventory	inventory	NOUN
inlawrev-3506	308	10	ofthe	ofthe	ADJ
inlawrev-3506	308	11	tax	tax	NOUN
inlawrev-3506	308	12	court	court	NOUN
inlawrev-3506	308	13	.	.	PUNCT
inlawrev-3506	309	1	irs	irs	PROPN
inlawrev-3506	309	2	data	datum	NOUN
inlawrev-3506	309	3	reflects	reflect	VERB
inlawrev-3506	309	4	that	that	SCONJ
inlawrev-3506	309	5	in	in	ADP
inlawrev-3506	309	6	1	1	NUM
inlawrev-3506	309	7	98	98	NUM
inlawrev-3506	309	8	1	1	NUM
inlawrev-3506	309	9	,	,	PUNCT
inlawrev-3506	309	10	the	the	DET
inlawrev-3506	309	11	tax	tax	NOUN
inlawrev-3506	309	12	court	court	NOUN
inlawrev-3506	309	13	had	have	VERB
inlawrev-3506	309	14	about	about	ADV
inlawrev-3506	309	15	38,000	38,000	NUM
inlawrev-3506	309	16	docketed	docket	VERB
inlawrev-3506	309	17	cases	case	NOUN
inlawrev-3506	309	18	,	,	PUNCT
inlawrev-3506	309	19	with	with	ADP
inlawrev-3506	309	20	about	about	ADV
inlawrev-3506	309	21	seventeen	seventeen	NUM
inlawrev-3506	309	22	percent	percent	NOUN
inlawrev-3506	309	23	ofthose	ofthose	NOUN
inlawrev-3506	309	24	tax	tax	NOUN
inlawrev-3506	309	25	shelter	shelter	NOUN
inlawrev-3506	309	26	cases	case	NOUN
inlawrev-3506	309	27	,	,	PUNCT
inlawrev-3506	309	28	while	while	SCONJ
inlawrev-3506	309	29	in	in	ADP
inlawrev-3506	309	30	1984	1984	NUM
inlawrev-3506	309	31	,	,	PUNCT
inlawrev-3506	309	32	the	the	DET
inlawrev-3506	309	33	tax	tax	NOUN
inlawrev-3506	309	34	court	court	NOUN
inlawrev-3506	309	35	had	have	VERB
inlawrev-3506	309	36	about	about	ADV
inlawrev-3506	309	37	43,000	43,000	NUM
inlawrev-3506	309	38	docketed	docket	VERB
inlawrev-3506	309	39	cases	case	NOUN
inlawrev-3506	309	40	,	,	PUNCT
inlawrev-3506	309	41	thirty	thirty	NUM
inlawrev-3506	309	42	-	-	PUNCT
inlawrev-3506	309	43	three	three	NUM
inlawrev-3506	309	44	percent	percent	NOUN
inlawrev-3506	309	45	ofwhich	ofwhich	PRON
inlawrev-3506	309	46	were	be	AUX
inlawrev-3506	309	47	tax	tax	NOUN
inlawrev-3506	309	48	shelter	shelter	NOUN
inlawrev-3506	309	49	cases	case	NOUN
inlawrev-3506	309	50	.	.	PUNCT
inlawrev-3506	310	1	see	see	VERB
inlawrev-3506	310	2	u.s	u.s	PROPN
inlawrev-3506	310	3	.	.	PROPN
inlawrev-3506	310	4	tax	tax	PROPN
inlawrev-3506	310	5	court	court	NOUN
inlawrev-3506	310	6	judicial	judicial	ADJ
inlawrev-3506	310	7	conference	conference	NOUN
inlawrev-3506	310	8	,	,	PUNCT
inlawrev-3506	310	9	chief	chief	ADJ
inlawrev-3506	310	10	counsel	counsel	NOUN
inlawrev-3506	310	11	for	for	ADP
inlawrev-3506	310	12	the	the	DET
inlawrev-3506	310	13	internal	internal	ADJ
inlawrev-3506	310	14	revenue	revenue	NOUN
inlawrev-3506	310	15	service	service	NOUN
inlawrev-3506	310	16	,	,	PUNCT
inlawrev-3506	310	17	october	october	PROPN
inlawrev-3506	310	18	1	1	NUM
inlawrev-3506	310	19	986	986	NUM
inlawrev-3506	310	20	,	,	PUNCT
inlawrev-3506	310	21	at	at	ADP
inlawrev-3506	310	22	1	1	NUM
inlawrev-3506	310	23	.	.	PUNCT
inlawrev-3506	311	1	according	accord	VERB
inlawrev-3506	311	2	to	to	ADP
inlawrev-3506	311	3	the	the	DET
inlawrev-3506	311	4	tax	tax	NOUN
inlawrev-3506	311	5	court	court	NOUN
inlawrev-3506	311	6	,	,	PUNCT
inlawrev-3506	311	7	in	in	ADP
inlawrev-3506	311	8	fiscal	fiscal	ADJ
inlawrev-3506	311	9	year	year	NOUN
inlawrev-3506	311	10	1984	1984	NUM
inlawrev-3506	311	11	,	,	PUNCT
inlawrev-3506	311	12	42,024	42,024	NUM
inlawrev-3506	311	13	cases	case	NOUN
inlawrev-3506	311	14	were	be	AUX
inlawrev-3506	311	15	filed	file	VERB
inlawrev-3506	311	16	and	and	CCONJ
inlawrev-3506	311	17	63,598	63,598	NUM
inlawrev-3506	311	18	were	be	AUX
inlawrev-3506	311	19	pending	pende	VERB
inlawrev-3506	311	20	.	.	PUNCT
inlawrev-3506	312	1	see	see	VERB
inlawrev-3506	312	2	united	united	PROPN
inlawrev-3506	312	3	states	states	PROPN
inlawrev-3506	312	4	tax	tax	NOUN
inlawrev-3506	312	5	court	court	NOUN
inlawrev-3506	312	6	,	,	PUNCT
inlawrev-3506	312	7	1990	1990	NUM
inlawrev-3506	312	8	fiscal	fiscal	ADJ
inlawrev-3506	312	9	year	year	NOUN
inlawrev-3506	312	10	statistical	statistical	ADJ
inlawrev-3506	312	11	information	information	NOUN
inlawrev-3506	312	12	(	(	PUNCT
inlawrev-3506	312	13	1991	1991	NUM
inlawrev-3506	312	14	)	)	PUNCT
inlawrev-3506	312	15	.	.	PUNCT
inlawrev-3506	313	1	by	by	ADP
inlawrev-3506	313	2	contrast	contrast	NOUN
inlawrev-3506	313	3	,	,	PUNCT
inlawrev-3506	313	4	in	in	ADP
inlawrev-3506	313	5	fiscal	fiscal	ADJ
inlawrev-3506	313	6	year	year	NOUN
inlawrev-3506	313	7	2000	2000	NUM
inlawrev-3506	313	8	,	,	PUNCT
inlawrev-3506	313	9	only	only	ADV
inlawrev-3506	313	10	16,572	16,572	NUM
inlawrev-3506	313	11	cases	case	NOUN
inlawrev-3506	313	12	were	be	AUX
inlawrev-3506	313	13	pending	pende	VERB
inlawrev-3506	313	14	in	in	ADP
inlawrev-3506	313	15	the	the	DET
inlawrev-3506	313	16	tax	tax	NOUN
inlawrev-3506	313	17	court	court	NOUN
inlawrev-3506	313	18	,	,	PUNCT
inlawrev-3506	313	19	and	and	CCONJ
inlawrev-3506	313	20	fewer	few	ADJ
inlawrev-3506	313	21	than	than	ADP
inlawrev-3506	313	22	eleven	eleven	NUM
inlawrev-3506	313	23	percent	percent	NOUN
inlawrev-3506	313	24	ofthose	ofthose	NOUN
inlawrev-3506	313	25	were	be	AUX
inlawrev-3506	313	26	tax	tax	NOUN
inlawrev-3506	313	27	shelter	shelter	NOUN
inlawrev-3506	313	28	cases	case	NOUN
inlawrev-3506	313	29	.	.	PUNCT
inlawrev-3506	314	1	see	see	VERB
inlawrev-3506	314	2	office	office	NOUN
inlawrev-3506	314	3	of	of	ADP
inlawrev-3506	314	4	chief	chief	ADJ
inlawrev-3506	314	5	counsel	counsel	NOUN
inlawrev-3506	314	6	,	,	PUNCT
inlawrev-3506	314	7	internal	internal	ADJ
inlawrev-3506	314	8	revenue	revenue	NOUN
inlawrev-3506	314	9	service	service	NOUN
inlawrev-3506	314	10	,	,	PUNCT
inlawrev-3506	314	11	american	american	PROPN
inlawrev-3506	314	12	bar	bar	PROPN
inlawrev-3506	314	13	association	association	PROPN
inlawrev-3506	314	14	tax	tax	NOUN
inlawrev-3506	314	15	section	section	NOUN
inlawrev-3506	314	16	court	court	NOUN
inlawrev-3506	314	17	procedure	procedure	NOUN
inlawrev-3506	314	18	committee	committee	NOUN
inlawrev-3506	314	19	1	1	NUM
inlawrev-3506	314	20	1	1	NUM
inlawrev-3506	314	21	(	(	PUNCT
inlawrev-3506	314	22	200	200	NUM
inlawrev-3506	314	23	1	1	NUM
inlawrev-3506	314	24	)	)	PUNCT
inlawrev-3506	314	25	.	.	PUNCT
inlawrev-3506	315	1	scar	scar	NOUN
inlawrev-3506	315	2	was	be	AUX
inlawrev-3506	315	3	decided	decide	VERB
inlawrev-3506	315	4	in	in	ADP
inlawrev-3506	315	5	1	1	NUM
inlawrev-3506	315	6	983	983	NUM
inlawrev-3506	315	7	,	,	PUNCT
inlawrev-3506	315	8	during	during	ADP
inlawrev-3506	315	9	a	a	DET
inlawrev-3506	315	10	spurt	spurt	NOUN
inlawrev-3506	315	11	in	in	ADP
inlawrev-3506	315	12	tax	tax	NOUN
inlawrev-3506	315	13	shelter	shelter	NOUN
inlawrev-3506	315	14	litigation	litigation	NOUN
inlawrev-3506	315	15	.	.	PUNCT
inlawrev-3506	316	1	74	74	NUM
inlawrev-3506	316	2	.	.	PUNCT
inlawrev-3506	317	1	814f.2datl365	814f.2datl365	NUM
inlawrev-3506	317	2	.	.	PUNCT
inlawrev-3506	318	1	75	75	NUM
inlawrev-3506	318	2	.	.	PUNCT
inlawrev-3506	319	1	5eezv/.	5eezv/.	NUM
inlawrev-3506	319	2	atl370	atl370	PROPN
inlawrev-3506	319	3	.	.	PUNCT
inlawrev-3506	320	1	76	76	NUM
inlawrev-3506	320	2	.	.	PUNCT
inlawrev-3506	321	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	321	2	,	,	PUNCT
inlawrev-3506	321	3	supra	supra	PROPN
inlawrev-3506	321	4	note	note	NOUN
inlawrev-3506	321	5	5	5	NUM
inlawrev-3506	321	6	,	,	PUNCT
inlawrev-3506	321	7	at	at	ADP
inlawrev-3506	321	8	534	534	NUM
inlawrev-3506	321	9	.	.	PUNCT
inlawrev-3506	322	1	77	77	NUM
inlawrev-3506	322	2	.	.	PUNCT
inlawrev-3506	323	1	see	see	VERB
inlawrev-3506	323	2	i.r.c	i.r.c	NOUN
inlawrev-3506	323	3	.	.	PUNCT
inlawrev-3506	324	1	§	§	PROPN
inlawrev-3506	324	2	7522	7522	NUM
inlawrev-3506	324	3	(	(	PUNCT
inlawrev-3506	324	4	1	1	NUM
inlawrev-3506	324	5	994	994	NUM
inlawrev-3506	324	6	)	)	PUNCT
inlawrev-3506	324	7	.	.	PUNCT
inlawrev-3506	325	1	section	section	NOUN
inlawrev-3506	325	2	7522	7522	NUM
inlawrev-3506	325	3	is	be	AUX
inlawrev-3506	325	4	discussed	discuss	VERB
inlawrev-3506	325	5	in	in	ADP
inlawrev-3506	325	6	more	more	ADJ
inlawrev-3506	325	7	detail	detail	NOUN
inlawrev-3506	325	8	later	later	ADV
inlawrev-3506	325	9	.	.	PUNCT
inlawrev-3506	326	1	see	see	VERB
inlawrev-3506	326	2	infra	infra	NOUN
inlawrev-3506	326	3	text	text	NOUN
inlawrev-3506	326	4	accompanying	accompany	VERB
inlawrev-3506	326	5	notes	note	NOUN
inlawrev-3506	326	6	100	100	NUM
inlawrev-3506	326	7	-	-	SYM
inlawrev-3506	326	8	11	11	NUM
inlawrev-3506	326	9	.	.	PUNCT
inlawrev-3506	327	1	78	78	NUM
inlawrev-3506	327	2	.	.	PUNCT
inlawrev-3506	328	1	cf	cf	NOUN
inlawrev-3506	328	2	.	.	PUNCT
inlawrev-3506	329	1	scar	scar	NOUN
inlawrev-3506	329	2	,	,	PUNCT
inlawrev-3506	329	3	814	814	NUM
inlawrev-3506	329	4	f.2d	f.2d	X
inlawrev-3506	329	5	at	at	ADP
inlawrev-3506	329	6	1370	1370	NUM
inlawrev-3506	329	7	n.1	n.1	SYM
inlawrev-3506	329	8	1	1	NUM
inlawrev-3506	329	9	(	(	PUNCT
inlawrev-3506	329	10	"	"	PUNCT
inlawrev-3506	329	11	in	in	ADP
inlawrev-3506	329	12	the	the	DET
inlawrev-3506	329	13	case	case	NOUN
inlawrev-3506	329	14	before	before	ADP
inlawrev-3506	329	15	us	we	PRON
inlawrev-3506	329	16	the	the	DET
inlawrev-3506	329	17	commissioner	commissioner	NOUN
inlawrev-3506	329	18	argues	argue	VERB
inlawrev-3506	329	19	that	that	SCONJ
inlawrev-3506	329	20	,	,	PUNCT
inlawrev-3506	329	21	because	because	SCONJ
inlawrev-3506	329	22	the	the	DET
inlawrev-3506	329	23	notice	notice	NOUN
inlawrev-3506	329	24	contained	contain	VERB
inlawrev-3506	329	25	the	the	DET
inlawrev-3506	329	26	taxpayers	taxpayer	NOUN
inlawrev-3506	329	27	'	'	PART
inlawrev-3506	329	28	names	name	NOUN
inlawrev-3506	329	29	,	,	PUNCT
inlawrev-3506	329	30	social	social	ADJ
inlawrev-3506	329	31	security	security	NOUN
inlawrev-3506	329	32	number	number	NOUN
inlawrev-3506	329	33	,	,	PUNCT
inlawrev-3506	329	34	the	the	DET
inlawrev-3506	329	35	tax	tax	NOUN
inlawrev-3506	329	36	year	year	NOUN
inlawrev-3506	329	37	in	in	ADP
inlawrev-3506	329	38	question	question	NOUN
inlawrev-3506	329	39	,	,	PUNCT
inlawrev-3506	329	40	and	and	CCONJ
inlawrev-3506	329	41	'	'	PUNCT
inlawrev-3506	329	42	the	the	DET
inlawrev-3506	329	43	'	'	PUNCT
inlawrev-3506	329	44	amount	amount	NOUN
inlawrev-3506	329	45	of	of	ADP
inlawrev-3506	329	46	deficiency	deficiency	NOUN
inlawrev-3506	329	47	,	,	PUNCT
inlawrev-3506	329	48	it	it	PRON
inlawrev-3506	329	49	was	be	AUX
inlawrev-3506	329	50	'	'	PUNCT
inlawrev-3506	329	51	clearly	clearly	ADV
inlawrev-3506	329	52	sufficient	sufficient	ADJ
inlawrev-3506	329	53	.	.	PUNCT
inlawrev-3506	329	54	'	'	PUNCT
inlawrev-3506	329	55	"	"	PUNCT
inlawrev-3506	329	56	)	)	PUNCT
inlawrev-3506	329	57	;	;	PUNCT
inlawrev-3506	330	1	olsen	olsen	NOUN
inlawrev-3506	330	2	v.	v.	ADP
inlawrev-3506	330	3	helvering	helvering	NOUN
inlawrev-3506	330	4	,	,	PUNCT
inlawrev-3506	330	5	88	88	NUM
inlawrev-3506	330	6	f.2d	f.2d	ADP
inlawrev-3506	330	7	650	650	NUM
inlawrev-3506	330	8	,	,	PUNCT
inlawrev-3506	330	9	651	651	NUM
inlawrev-3506	330	10	(	(	PUNCT
inlawrev-3506	330	11	2d	2d	NUM
inlawrev-3506	330	12	cir	cir	NOUN
inlawrev-3506	330	13	.	.	PUNCT
inlawrev-3506	330	14	1937	1937	NUM
inlawrev-3506	330	15	)	)	PUNCT
inlawrev-3506	330	16	(	(	PUNCT
inlawrev-3506	330	17	holding	hold	VERB
inlawrev-3506	330	18	that	that	DET
inlawrev-3506	330	19	anything	anything	PRON
inlawrev-3506	330	20	that	that	PRON
inlawrev-3506	330	21	communicates	communicate	VERB
inlawrev-3506	330	22	irs	irs	PROPN
inlawrev-3506	330	23	's	's	PART
inlawrev-3506	330	24	intent	intent	NOUN
inlawrev-3506	330	25	to	to	PART
inlawrev-3506	330	26	assess	assess	VERB
inlawrev-3506	330	27	suffices	suffice	NOUN
inlawrev-3506	330	28	)	)	PUNCT
inlawrev-3506	330	29	;	;	PUNCT
inlawrev-3506	330	30	donohue	donohue	PROPN
inlawrev-3506	330	31	154	154	NUM
inlawrev-3506	330	32	indiana	indiana	PROPN
inlawrev-3506	330	33	law	law	PROPN
inlawrev-3506	330	34	review	review	NOUN
inlawrev-3506	330	35	[	[	X
inlawrev-3506	330	36	vol	vol	NOUN
inlawrev-3506	330	37	.	.	PUNCT
inlawrev-3506	330	38	35:143	35:143	NOUN
inlawrev-3506	331	1	the	the	DET
inlawrev-3506	331	2	scar	scar	NOUN
inlawrev-3506	331	3	notice	notice	NOUN
inlawrev-3506	331	4	nevertheless	nevertheless	ADV
inlawrev-3506	331	5	is	be	AUX
inlawrev-3506	331	6	highly	highly	ADV
inlawrev-3506	331	7	problematic	problematic	ADJ
inlawrev-3506	331	8	.	.	PUNCT
inlawrev-3506	332	1	judge	judge	PROPN
inlawrev-3506	332	2	hall	hall	PROPN
inlawrev-3506	332	3	,	,	PUNCT
inlawrev-3506	332	4	the	the	DET
inlawrev-3506	332	5	former	former	ADJ
inlawrev-3506	332	6	tax	tax	NOUN
inlawrev-3506	332	7	court	court	NOUN
inlawrev-3506	332	8	judge	judge	NOUN
inlawrev-3506	332	9	who	who	PRON
inlawrev-3506	332	10	dissented	dissent	VERB
inlawrev-3506	332	11	in	in	ADP
inlawrev-3506	332	12	scar	scar	NOUN
inlawrev-3506	332	13	,	,	PUNCT
inlawrev-3506	332	14	stated	state	VERB
inlawrev-3506	332	15	that	that	SCONJ
inlawrev-3506	332	16	a	a	DET
inlawrev-3506	332	17	notice	notice	NOUN
inlawrev-3506	332	18	of	of	ADP
inlawrev-3506	332	19	deficiency	deficiency	NOUN
inlawrev-3506	332	20	is	be	AUX
inlawrev-3506	332	21	"	"	PUNCT
inlawrev-3506	332	22	nothing	nothing	PRON
inlawrev-3506	332	23	more	more	ADJ
inlawrev-3506	332	24	than	than	ADP
inlawrev-3506	332	25	'	'	PUNCT
inlawrev-3506	332	26	a	a	DET
inlawrev-3506	332	27	jurisdictional	jurisdictional	ADJ
inlawrev-3506	332	28	prerequisite	prerequisite	NOUN
inlawrev-3506	332	29	to	to	ADP
inlawrev-3506	332	30	a	a	DET
inlawrev-3506	332	31	taxpayer	taxpayer	NOUN
inlawrev-3506	332	32	's	's	PART
inlawrev-3506	332	33	suit	suit	NOUN
inlawrev-3506	332	34	seeking	seek	VERB
inlawrev-3506	332	35	the	the	DET
inlawrev-3506	332	36	tax	tax	NOUN
inlawrev-3506	332	37	court	court	NOUN
inlawrev-3506	332	38	's	's	PART
inlawrev-3506	332	39	redetermination	redetermination	NOUN
inlawrev-3506	332	40	of	of	ADP
inlawrev-3506	332	41	[	[	X
inlawrev-3506	332	42	the	the	DET
inlawrev-3506	332	43	irs	irs	PROPN
inlawrev-3506	332	44	's	's	PART
inlawrev-3506	332	45	]	]	PUNCT
inlawrev-3506	332	46	determination	determination	NOUN
inlawrev-3506	332	47	ofthe	ofthe	NOUN
inlawrev-3506	332	48	tax	tax	NOUN
inlawrev-3506	332	49	liability	liability	NOUN
inlawrev-3506	332	50	.	.	PUNCT
inlawrev-3506	332	51	'	'	PUNCT
inlawrev-3506	333	1	"	"	PUNCT
inlawrev-3506	333	2	^^	^^	PUNCT
inlawrev-3506	333	3	that	that	PRON
inlawrev-3506	333	4	is	be	AUX
inlawrev-3506	333	5	an	an	DET
inlawrev-3506	333	6	overstatement	overstatement	NOUN
inlawrev-3506	333	7	;	;	PUNCT
inlawrev-3506	333	8	it	it	PRON
inlawrev-3506	333	9	does	do	AUX
inlawrev-3506	333	10	not	not	PART
inlawrev-3506	333	11	account	account	VERB
inlawrev-3506	333	12	for	for	ADP
inlawrev-3506	333	13	the	the	DET
inlawrev-3506	333	14	pleading	pleading	NOUN
inlawrev-3506	333	15	function	function	NOUN
inlawrev-3506	333	16	of	of	ADP
inlawrev-3506	333	17	the	the	DET
inlawrev-3506	333	18	notice	notice	NOUN
inlawrev-3506	333	19	.	.	PUNCT
inlawrev-3506	334	1	as	as	SCONJ
inlawrev-3506	334	2	i	i	PRON
inlawrev-3506	334	3	have	have	AUX
inlawrev-3506	334	4	previously	previously	ADV
inlawrev-3506	334	5	argued	argue	VERB
inlawrev-3506	334	6	,	,	PUNCT
inlawrev-3506	334	7	"	"	PUNCT
inlawrev-3506	334	8	the	the	DET
inlawrev-3506	334	9	egregious	egregious	ADJ
inlawrev-3506	334	10	content	content	NOUN
inlawrev-3506	334	11	errors	error	NOUN
inlawrev-3506	334	12	in	in	ADP
inlawrev-3506	334	13	the	the	DET
inlawrev-3506	334	14	scars	scar	NOUN
inlawrev-3506	334	15	'	'	PART
inlawrev-3506	334	16	statutory	statutory	ADJ
inlawrev-3506	334	17	notice	notice	NOUN
inlawrev-3506	334	18	are	be	AUX
inlawrev-3506	334	19	troublesome	troublesome	ADJ
inlawrev-3506	334	20	but	but	CCONJ
inlawrev-3506	334	21	are	be	AUX
inlawrev-3506	334	22	notjurisdictional	notjurisdictional	ADJ
inlawrev-3506	334	23	.	.	PUNCT
inlawrev-3506	335	1	the	the	DET
inlawrev-3506	335	2	content	content	NOUN
inlawrev-3506	335	3	errors	error	NOUN
inlawrev-3506	335	4	in	in	ADP
inlawrev-3506	335	5	the	the	DET
inlawrev-3506	335	6	scar	scar	NOUN
inlawrev-3506	335	7	notice	notice	NOUN
inlawrev-3506	335	8	should	should	AUX
inlawrev-3506	335	9	instead	instead	ADV
inlawrev-3506	335	10	have	have	AUX
inlawrev-3506	335	11	been	be	AUX
inlawrev-3506	335	12	corrected	correct	VERB
inlawrev-3506	335	13	during	during	ADP
inlawrev-3506	335	14	the	the	DET
inlawrev-3506	335	15	litigation	litigation	NOUN
inlawrev-3506	335	16	.	.	PUNCT
inlawrev-3506	336	1	"^	"^	NOUN
inlawrev-3506	336	2	°	°	PRON
inlawrev-3506	336	3	once	once	SCONJ
inlawrev-3506	336	4	the	the	DET
inlawrev-3506	336	5	scar	scar	NOUN
inlawrev-3506	336	6	answ^er	answ^er	PROPN
inlawrev-3506	336	7	was	be	AUX
inlawrev-3506	336	8	amended	amend	VERB
inlawrev-3506	336	9	,	,	PUNCT
inlawrev-3506	336	10	it	it	PRON
inlawrev-3506	336	11	would	would	AUX
inlawrev-3506	336	12	have	have	AUX
inlawrev-3506	336	13	asserted	assert	VERB
inlawrev-3506	336	14	"	"	PUNCT
inlawrev-3506	336	15	new	new	ADJ
inlawrev-3506	336	16	matter	matter	NOUN
inlawrev-3506	336	17	"	"	PUNCT
inlawrev-3506	336	18	not	not	PART
inlawrev-3506	336	19	raised	raise	VERB
inlawrev-3506	336	20	in	in	ADP
inlawrev-3506	336	21	the	the	DET
inlawrev-3506	336	22	notice	notice	NOUN
inlawrev-3506	336	23	of	of	ADP
inlawrev-3506	336	24	deficiency	deficiency	NOUN
inlawrev-3506	336	25	,	,	PUNCT
inlawrev-3506	336	26	which	which	PRON
inlawrev-3506	336	27	would	would	AUX
inlawrev-3506	336	28	place	place	VERB
inlawrev-3506	336	29	the	the	DET
inlawrev-3506	336	30	burden	burden	NOUN
inlawrev-3506	336	31	of	of	ADP
inlawrev-3506	336	32	proof	proof	NOUN
inlawrev-3506	336	33	on	on	ADP
inlawrev-3506	336	34	those	those	DET
inlawrev-3506	336	35	issues	issue	NOUN
inlawrev-3506	336	36	on	on	ADP
inlawrev-3506	336	37	the	the	DET
inlawrev-3506	336	38	irs	irs	PROPN
inlawrev-3506	336	39	.	.	PUNCT
inlawrev-3506	337	1	*	*	PUNCT
inlawrev-3506	337	2	'	'	PUNCT
inlawrev-3506	337	3	in	in	ADP
inlawrev-3506	337	4	fact	fact	NOUN
inlawrev-3506	337	5	,	,	PUNCT
inlawrev-3506	337	6	even	even	ADV
inlawrev-3506	337	7	if	if	SCONJ
inlawrev-3506	337	8	the	the	DET
inlawrev-3506	337	9	irs	irs	PROPN
inlawrev-3506	337	10	had	have	AUX
inlawrev-3506	337	11	not	not	PART
inlawrev-3506	337	12	moved	move	VERB
inlawrev-3506	337	13	to	to	PART
inlawrev-3506	337	14	amend	amend	VERB
inlawrev-3506	337	15	its	its	PRON
inlawrev-3506	337	16	answer	answer	NOUN
inlawrev-3506	337	17	,	,	PUNCT
inlawrev-3506	337	18	the	the	DET
inlawrev-3506	337	19	scars	scar	NOUN
inlawrev-3506	337	20	could	could	AUX
inlawrev-3506	337	21	have	have	AUX
inlawrev-3506	337	22	moved	move	VERB
inlawrev-3506	337	23	to	to	PART
inlawrev-3506	337	24	have	have	VERB
inlawrev-3506	337	25	the	the	DET
inlawrev-3506	337	26	burden	burden	NOUN
inlawrev-3506	337	27	shifted	shift	VERB
inlawrev-3506	337	28	to	to	ADP
inlawrev-3506	337	29	the	the	DET
inlawrev-3506	337	30	irs	irs	PROPN
inlawrev-3506	337	31	under	under	ADP
inlawrev-3506	337	32	tax	tax	NOUN
inlawrev-3506	337	33	court	court	NOUN
inlawrev-3506	337	34	rule	rule	NOUN
inlawrev-3506	337	35	142(a	142(a	PROPN
inlawrev-3506	337	36	)	)	PUNCT
inlawrev-3506	337	37	on	on	ADP
inlawrev-3506	337	38	the	the	DET
inlawrev-3506	337	39	issues	issue	NOUN
inlawrev-3506	337	40	relating	relate	VERB
inlawrev-3506	337	41	to	to	ADP
inlawrev-3506	337	42	the	the	DET
inlawrev-3506	337	43	videotape	videotape	NOUN
inlawrev-3506	337	44	tax	tax	NOUN
inlawrev-3506	337	45	shelter	shelter	NOUN
inlawrev-3506	337	46	.	.	PUNCT
inlawrev-3506	338	1	thus	thus	ADV
inlawrev-3506	338	2	,	,	PUNCT
inlawrev-3506	338	3	scar	scar	NOUN
inlawrev-3506	338	4	involved	involve	VERB
inlawrev-3506	338	5	an	an	DET
inlawrev-3506	338	6	erroneous	erroneous	ADJ
inlawrev-3506	338	7	notice	notice	NOUN
inlawrev-3506	338	8	of	of	ADP
inlawrev-3506	338	9	deficiency	deficiency	NOUN
inlawrev-3506	338	10	.	.	PUNCT
inlawrev-3506	339	1	the	the	DET
inlawrev-3506	339	2	ninth	ninth	ADJ
inlawrev-3506	339	3	circuit	circuit	NOUN
inlawrev-3506	339	4	's	's	PART
inlawrev-3506	339	5	decision	decision	NOUN
inlawrev-3506	339	6	to	to	PART
inlawrev-3506	339	7	invalidate	invalidate	VERB
inlawrev-3506	339	8	the	the	DET
inlawrev-3506	339	9	notice	notice	NOUN
inlawrev-3506	339	10	did	do	AUX
inlawrev-3506	339	11	not	not	PART
inlawrev-3506	339	12	require	require	VERB
inlawrev-3506	339	13	"	"	PUNCT
inlawrev-3506	339	14	looking	look	VERB
inlawrev-3506	339	15	behind	behind	ADP
inlawrev-3506	339	16	"	"	PUNCT
inlawrev-3506	339	17	it	it	PRON
inlawrev-3506	339	18	to	to	ADP
inlawrev-3506	339	19	evidence	evidence	NOUN
inlawrev-3506	339	20	regarding	regard	VERB
inlawrev-3506	339	21	the	the	DET
inlawrev-3506	339	22	irs	irs	PROPN
inlawrev-3506	339	23	's	's	PART
inlawrev-3506	339	24	administrative	administrative	ADJ
inlawrev-3506	339	25	process	process	NOUN
inlawrev-3506	339	26	.	.	PUNCT
inlawrev-3506	340	1	instead	instead	ADV
inlawrev-3506	340	2	the	the	DET
inlawrev-3506	340	3	court	court	NOUN
inlawrev-3506	340	4	found	find	VERB
inlawrev-3506	340	5	that	that	SCONJ
inlawrev-3506	340	6	information	information	NOUN
inlawrev-3506	340	7	on	on	ADP
inlawrev-3506	340	8	the	the	DET
inlawrev-3506	340	9	face	face	NOUN
inlawrev-3506	340	10	of	of	ADP
inlawrev-3506	340	11	the	the	DET
inlawrev-3506	340	12	notice	notice	NOUN
inlawrev-3506	340	13	warranted	warrant	VERB
inlawrev-3506	340	14	the	the	DET
inlawrev-3506	340	15	court	court	NOUN
inlawrev-3506	340	16	's	's	PART
inlawrev-3506	340	17	concern	concern	NOUN
inlawrev-3506	340	18	.	.	PUNCT
inlawrev-3506	341	1	unfortunately	unfortunately	ADV
inlawrev-3506	341	2	,	,	PUNCT
inlawrev-3506	341	3	the	the	DET
inlawrev-3506	341	4	court	court	NOUN
inlawrev-3506	341	5	chose	choose	VERB
inlawrev-3506	341	6	the	the	DET
inlawrev-3506	341	7	wrong	wrong	ADJ
inlawrev-3506	341	8	remedy	remedy	NOUN
inlawrev-3506	341	9	:	:	PUNCT
inlawrev-3506	341	10	it	it	PRON
inlawrev-3506	341	11	simply	simply	ADV
inlawrev-3506	341	12	should	should	AUX
inlawrev-3506	341	13	have	have	AUX
inlawrev-3506	341	14	shifted	shift	VERB
inlawrev-3506	341	15	the	the	DET
inlawrev-3506	341	16	burden	burden	NOUN
inlawrev-3506	341	17	of	of	ADP
inlawrev-3506	341	18	going	go	VERB
inlawrev-3506	341	19	forward	forward	ADV
inlawrev-3506	341	20	to	to	ADP
inlawrev-3506	341	21	the	the	DET
inlawrev-3506	341	22	irs	irs	PROPN
inlawrev-3506	341	23	,	,	PUNCT
inlawrev-3506	341	24	rather	rather	ADV
inlawrev-3506	341	25	than	than	ADP
inlawrev-3506	341	26	invalidating	invalidate	VERB
inlawrev-3506	341	27	the	the	DET
inlawrev-3506	341	28	notice	notice	NOUN
inlawrev-3506	341	29	and	and	CCONJ
inlawrev-3506	341	30	therefore	therefore	ADV
inlawrev-3506	341	31	dismissing	dismiss	VERB
inlawrev-3506	341	32	the	the	DET
inlawrev-3506	341	33	case	case	NOUN
inlawrev-3506	341	34	.	.	PUNCT
inlawrev-3506	342	1	b.	b.	PROPN
inlawrev-3506	342	2	arbitrary	arbitrary	ADJ
inlawrev-3506	342	3	notices.—one	notices.—one	NOUN
inlawrev-3506	342	4	issue	issue	NOUN
inlawrev-3506	342	5	in	in	ADP
inlawrev-3506	342	6	scar	scar	NOUN
inlawrev-3506	342	7	was	be	AUX
inlawrev-3506	342	8	the	the	DET
inlawrev-3506	342	9	apparent	apparent	ADJ
inlawrev-3506	342	10	arbitrariness	arbitrariness	NOUN
inlawrev-3506	342	11	of	of	ADP
inlawrev-3506	342	12	the	the	DET
inlawrev-3506	342	13	irs	irs	PROPN
inlawrev-3506	342	14	's	's	PART
inlawrev-3506	342	15	"	"	PUNCT
inlawrev-3506	342	16	determination	determination	NOUN
inlawrev-3506	342	17	,	,	PUNCT
inlawrev-3506	342	18	"	"	PUNCT
inlawrev-3506	342	19	because	because	SCONJ
inlawrev-3506	342	20	the	the	DET
inlawrev-3506	342	21	scars	scar	NOUN
inlawrev-3506	342	22	'	'	PART
inlawrev-3506	342	23	original	original	ADJ
inlawrev-3506	342	24	return	return	NOUN
inlawrev-3506	342	25	was	be	AUX
inlawrev-3506	342	26	unavailable	unavailable	ADJ
inlawrev-3506	342	27	.	.	PUNCT
inlawrev-3506	343	1	at	at	ADP
inlawrev-3506	343	2	first	first	ADJ
inlawrev-3506	343	3	blush	blush	NOUN
inlawrev-3506	343	4	,	,	PUNCT
inlawrev-3506	343	5	it	it	PRON
inlawrev-3506	343	6	may	may	AUX
inlawrev-3506	343	7	appear	appear	VERB
inlawrev-3506	343	8	impossible	impossible	ADJ
inlawrev-3506	343	9	for	for	SCONJ
inlawrev-3506	343	10	the	the	DET
inlawrev-3506	343	11	irs	irs	PROPN
inlawrev-3506	343	12	to	to	PART
inlawrev-3506	343	13	make	make	VERB
inlawrev-3506	343	14	a	a	DET
inlawrev-3506	343	15	determination	determination	NOUN
inlawrev-3506	343	16	of	of	ADP
inlawrev-3506	343	17	tax	tax	NOUN
inlawrev-3506	343	18	liability	liability	NOUN
inlawrev-3506	343	19	without	without	ADP
inlawrev-3506	343	20	the	the	DET
inlawrev-3506	343	21	taxpayer	taxpayer	NOUN
inlawrev-3506	343	22	's	's	PART
inlawrev-3506	343	23	return	return	NOUN
inlawrev-3506	343	24	.	.	PUNCT
inlawrev-3506	344	1	however	however	ADV
inlawrev-3506	344	2	,	,	PUNCT
inlawrev-3506	344	3	the	the	DET
inlawrev-3506	344	4	irs	irs	PROPN
inlawrev-3506	344	5	codes	code	VERB
inlawrev-3506	344	6	data	datum	NOUN
inlawrev-3506	344	7	from	from	ADP
inlawrev-3506	344	8	each	each	DET
inlawrev-3506	344	9	tax	tax	NOUN
inlawrev-3506	344	10	return.*^	return.*^	PROPN
inlawrev-3506	344	11	the	the	DET
inlawrev-3506	344	12	irs	irs	PROPN
inlawrev-3506	344	13	's	's	PART
inlawrev-3506	344	14	position	position	NOUN
inlawrev-3506	344	15	,	,	PUNCT
inlawrev-3506	344	16	supported	support	VERB
inlawrev-3506	344	17	by	by	ADP
inlawrev-3506	344	18	case	case	NOUN
inlawrev-3506	344	19	law,*^	law,*^	PROPN
inlawrev-3506	344	20	is	be	AUX
inlawrev-3506	344	21	that	that	SCONJ
inlawrev-3506	344	22	the	the	DET
inlawrev-3506	344	23	irs	irs	PROPN
inlawrev-3506	344	24	v.	v.	ADP
inlawrev-3506	344	25	comm'r	comm'r	PROPN
inlawrev-3506	344	26	,	,	PUNCT
inlawrev-3506	344	27	37	37	NUM
inlawrev-3506	344	28	t.c.m	t.c.m	NOUN
inlawrev-3506	344	29	.	.	PUNCT
inlawrev-3506	345	1	(	(	PUNCT
inlawrev-3506	345	2	cch	cch	NOUN
inlawrev-3506	345	3	)	)	PUNCT
inlawrev-3506	345	4	954	954	NUM
inlawrev-3506	345	5	,	,	PUNCT
inlawrev-3506	345	6	954	954	NUM
inlawrev-3506	345	7	-	-	SYM
inlawrev-3506	345	8	56	56	NUM
inlawrev-3506	345	9	(	(	PUNCT
inlawrev-3506	345	10	1	1	NUM
inlawrev-3506	345	11	978	978	NUM
inlawrev-3506	345	12	)	)	PUNCT
inlawrev-3506	345	13	(	(	PUNCT
inlawrev-3506	345	14	holding	hold	VERB
inlawrev-3506	345	15	that	that	DET
inlawrev-3506	345	16	mutilated	mutilated	ADJ
inlawrev-3506	345	17	notice	notice	NOUN
inlawrev-3506	345	18	containing	contain	VERB
inlawrev-3506	345	19	no	no	DET
inlawrev-3506	345	20	date	date	NOUN
inlawrev-3506	345	21	,	,	PUNCT
inlawrev-3506	345	22	address	address	NOUN
inlawrev-3506	345	23	,	,	PUNCT
inlawrev-3506	345	24	year	year	NOUN
inlawrev-3506	345	25	or	or	CCONJ
inlawrev-3506	345	26	deficiency	deficiency	NOUN
inlawrev-3506	345	27	amount	amount	NOUN
inlawrev-3506	345	28	was	be	AUX
inlawrev-3506	345	29	sufficient	sufficient	ADJ
inlawrev-3506	345	30	for	for	ADP
inlawrev-3506	345	31	tax	tax	NOUN
inlawrev-3506	345	32	court	court	NOUN
inlawrev-3506	345	33	subject	subject	NOUN
inlawrev-3506	345	34	-	-	PUNCT
inlawrev-3506	345	35	matter	matter	NOUN
inlawrev-3506	345	36	jurisdiction	jurisdiction	NOUN
inlawrev-3506	345	37	)	)	PUNCT
inlawrev-3506	345	38	.	.	PUNCT
inlawrev-3506	346	1	79	79	NUM
inlawrev-3506	346	2	.	.	NUM
inlawrev-3506	346	3	814	814	NUM
inlawrev-3506	346	4	f.2d	f.2d	NOUN
inlawrev-3506	346	5	at	at	ADP
inlawrev-3506	346	6	1372	1372	NUM
inlawrev-3506	346	7	(	(	PUNCT
inlawrev-3506	346	8	hall	hall	PROPN
inlawrev-3506	346	9	,	,	PUNCT
inlawrev-3506	346	10	j.	j.	PROPN
inlawrev-3506	346	11	,	,	PUNCT
inlawrev-3506	346	12	dissenting	dissent	VERB
inlawrev-3506	346	13	)	)	PUNCT
inlawrev-3506	347	1	(	(	PUNCT
inlawrev-3506	347	2	quoting	quote	VERB
inlawrev-3506	347	3	stamm	stamm	PROPN
inlawrev-3506	347	4	int'l	int'l	PROPN
inlawrev-3506	347	5	corp	corp	PROPN
inlawrev-3506	347	6	.	.	PROPN
inlawrev-3506	348	1	v.	v.	PROPN
inlawrev-3506	348	2	comm'r	comm'r	PROPN
inlawrev-3506	348	3	,	,	PUNCT
inlawrev-3506	348	4	84	84	NUM
inlawrev-3506	348	5	t.c	t.c	PROPN
inlawrev-3506	348	6	.	.	PROPN
inlawrev-3506	348	7	248	248	NUM
inlawrev-3506	348	8	,	,	PUNCT
inlawrev-3506	348	9	252	252	NUM
inlawrev-3506	348	10	(	(	PUNCT
inlawrev-3506	348	11	1985	1985	NUM
inlawrev-3506	348	12	)	)	PUNCT
inlawrev-3506	348	13	)	)	PUNCT
inlawrev-3506	348	14	.	.	PUNCT
inlawrev-3506	349	1	subsequent	subsequent	ADJ
inlawrev-3506	349	2	decisions	decision	NOUN
inlawrev-3506	349	3	,	,	PUNCT
inlawrev-3506	349	4	even	even	ADV
inlawrev-3506	349	5	in	in	ADP
inlawrev-3506	349	6	the	the	DET
inlawrev-3506	349	7	ninth	ninth	ADJ
inlawrev-3506	349	8	circuit	circuit	NOUN
inlawrev-3506	349	9	,	,	PUNCT
inlawrev-3506	349	10	have	have	AUX
inlawrev-3506	349	11	limited	limit	VERB
inlawrev-3506	349	12	scar	scar	NOUN
inlawrev-3506	349	13	to	to	ADP
inlawrev-3506	349	14	its	its	PRON
inlawrev-3506	349	15	facts	fact	NOUN
inlawrev-3506	349	16	.	.	PUNCT
inlawrev-3506	350	1	see	see	VERB
inlawrev-3506	350	2	,	,	PUNCT
inlawrev-3506	350	3	e.g.	e.g.	ADV
inlawrev-3506	350	4	,	,	PUNCT
inlawrev-3506	350	5	clapp	clapp	PROPN
inlawrev-3506	350	6	v.	v.	ADP
inlawrev-3506	350	7	comm'r	comm'r	PROPN
inlawrev-3506	350	8	,	,	PUNCT
inlawrev-3506	350	9	875	875	NUM
inlawrev-3506	350	10	f.2d	f.2d	NOUN
inlawrev-3506	350	11	1396	1396	NUM
inlawrev-3506	350	12	,	,	PUNCT
inlawrev-3506	350	13	1402	1402	NUM
inlawrev-3506	350	14	(	(	PUNCT
inlawrev-3506	350	15	9th	9th	ADJ
inlawrev-3506	350	16	cir	cir	NOUN
inlawrev-3506	350	17	.	.	PROPN
inlawrev-3506	350	18	1989	1989	NUM
inlawrev-3506	350	19	)	)	PUNCT
inlawrev-3506	350	20	(	(	PUNCT
inlawrev-3506	350	21	"	"	PUNCT
inlawrev-3506	350	22	only	only	ADV
inlawrev-3506	350	23	where	where	SCONJ
inlawrev-3506	350	24	the	the	DET
inlawrev-3506	350	25	notice	notice	NOUN
inlawrev-3506	350	26	of	of	ADP
inlawrev-3506	350	27	deficiency	deficiency	NOUN
inlawrev-3506	350	28	reveals	reveal	VERB
inlawrev-3506	350	29	on	on	ADP
inlawrev-3506	350	30	its	its	PRON
inlawrev-3506	350	31	face	face	NOUN
inlawrev-3506	350	32	that	that	SCONJ
inlawrev-3506	350	33	the	the	DET
inlawrev-3506	350	34	commissioner	commissioner	NOUN
inlawrev-3506	350	35	failed	fail	VERB
inlawrev-3506	350	36	to	to	PART
inlawrev-3506	350	37	make	make	VERB
inlawrev-3506	350	38	a	a	DET
inlawrev-3506	350	39	determination	determination	NOUN
inlawrev-3506	350	40	is	be	AUX
inlawrev-3506	350	41	the	the	DET
inlawrev-3506	350	42	commissioner	commissioner	NOUN
inlawrev-3506	350	43	required	require	VERB
inlawrev-3506	350	44	to	to	PART
inlawrev-3506	350	45	prove	prove	VERB
inlawrev-3506	350	46	that	that	SCONJ
inlawrev-3506	350	47	he	he	PRON
inlawrev-3506	350	48	did	do	AUX
inlawrev-3506	350	49	in	in	ADP
inlawrev-3506	350	50	fact	fact	NOUN
inlawrev-3506	350	51	make	make	VERB
inlawrev-3506	350	52	a	a	DET
inlawrev-3506	350	53	determination	determination	NOUN
inlawrev-3506	350	54	.	.	PUNCT
inlawrev-3506	350	55	"	"	PUNCT
inlawrev-3506	350	56	)	)	PUNCT
inlawrev-3506	350	57	;	;	PUNCT
inlawrev-3506	351	1	campbell	campbell	PROPN
inlawrev-3506	351	2	v.	v.	PROPN
inlawrev-3506	351	3	comm'r	comm'r	PROPN
inlawrev-3506	351	4	,	,	PUNCT
inlawrev-3506	351	5	90	90	NUM
inlawrev-3506	351	6	t.c	t.c	PROPN
inlawrev-3506	351	7	.	.	PROPN
inlawrev-3506	351	8	110(1988	110(1988	NUM
inlawrev-3506	351	9	)	)	PUNCT
inlawrev-3506	351	10	.	.	PUNCT
inlawrev-3506	352	1	where	where	SCONJ
inlawrev-3506	352	2	the	the	DET
inlawrev-3506	352	3	alleged	alleged	ADJ
inlawrev-3506	352	4	notice	notice	NOUN
inlawrev-3506	352	5	of	of	ADP
inlawrev-3506	352	6	deficiency	deficiency	NOUN
inlawrev-3506	352	7	reveals	reveal	VERB
inlawrev-3506	352	8	on	on	ADP
inlawrev-3506	352	9	its	its	PRON
inlawrev-3506	352	10	face	face	NOUN
inlawrev-3506	352	11	that	that	SCONJ
inlawrev-3506	352	12	[	[	X
inlawrev-3506	352	13	the	the	DET
inlawrev-3506	352	14	irs	irs	PROPN
inlawrev-3506	352	15	]	]	PUNCT
inlawrev-3506	352	16	failed	fail	VERB
inlawrev-3506	352	17	to	to	PART
inlawrev-3506	352	18	make	make	VERB
inlawrev-3506	352	19	a	a	DET
inlawrev-3506	352	20	determination	determination	NOUN
inlawrev-3506	352	21	,	,	PUNCT
inlawrev-3506	352	22	then	then	ADV
inlawrev-3506	352	23	the	the	DET
inlawrev-3506	352	24	ninth	ninth	ADJ
inlawrev-3506	352	25	circuit	circuit	NOUN
inlawrev-3506	352	26	would	would	AUX
inlawrev-3506	352	27	require	require	VERB
inlawrev-3506	352	28	respondent	respondent	NOUN
inlawrev-3506	352	29	to	to	PART
inlawrev-3506	352	30	prove	prove	VERB
inlawrev-3506	352	31	that	that	SCONJ
inlawrev-3506	352	32	he	he	PRON
inlawrev-3506	352	33	did	do	VERB
inlawrev-3506	352	34	m2ike	m2ike	ADP
inlawrev-3506	352	35	a	a	DET
inlawrev-3506	352	36	determination	determination	NOUN
inlawrev-3506	352	37	.	.	PUNCT
inlawrev-3506	353	1	here	here	ADV
inlawrev-3506	353	2	the	the	DET
inlawrev-3506	353	3	9	9	NUM
inlawrev-3506	353	4	-	-	PUNCT
inlawrev-3506	353	5	page	page	NOUN
inlawrev-3506	353	6	document	document	NOUN
inlawrev-3506	353	7	does	do	AUX
inlawrev-3506	353	8	not	not	PART
inlawrev-3506	353	9	reveal	reveal	VERB
inlawrev-3506	353	10	on	on	ADP
inlawrev-3506	353	11	its	its	PRON
inlawrev-3506	353	12	face	face	NOUN
inlawrev-3506	353	13	that	that	SCONJ
inlawrev-3506	353	14	[	[	X
inlawrev-3506	353	15	the	the	DET
inlawrev-3506	353	16	irs	irs	PROPN
inlawrev-3506	353	17	]	]	PUNCT
inlawrev-3506	353	18	failed	fail	VERB
inlawrev-3506	353	19	to	to	PART
inlawrev-3506	353	20	make	make	VERB
inlawrev-3506	353	21	a	a	DET
inlawrev-3506	353	22	determination	determination	NOUN
inlawrev-3506	353	23	.	.	PUNCT
inlawrev-3506	354	1	mat	mat	NOUN
inlawrev-3506	354	2	114	114	NUM
inlawrev-3506	354	3	.	.	PUNCT
inlawrev-3506	354	4	80	80	NUM
inlawrev-3506	354	5	.	.	PUNCT
inlawrev-3506	355	1	lederman	lederman	PROPN
inlawrev-3506	355	2	,	,	PUNCT
inlawrev-3506	355	3	supra	supra	PROPN
inlawrev-3506	355	4	note	note	NOUN
inlawrev-3506	355	5	32	32	NUM
inlawrev-3506	355	6	,	,	PUNCT
inlawrev-3506	355	7	at	at	ADP
inlawrev-3506	355	8	238	238	NUM
inlawrev-3506	355	9	.	.	PUNCT
inlawrev-3506	355	10	81	81	NUM
inlawrev-3506	355	11	.	.	PUNCT
inlawrev-3506	356	1	see	see	VERB
inlawrev-3506	356	2	tax	tax	PROPN
inlawrev-3506	356	3	ct	ct	PROPN
inlawrev-3506	356	4	.	.	PUNCT
inlawrev-3506	356	5	r.	r.	PROPN
inlawrev-3506	356	6	prac	prac	PROPN
inlawrev-3506	356	7	.	.	PUNCT
inlawrev-3506	357	1	&	&	CCONJ
inlawrev-3506	358	1	p.	p.	NOUN
inlawrev-3506	358	2	1	1	NUM
inlawrev-3506	359	1	42(a	42(a	NUM
inlawrev-3506	359	2	)	)	PUNCT
inlawrev-3506	359	3	.	.	PUNCT
inlawrev-3506	360	1	82	82	X
inlawrev-3506	360	2	.	.	PUNCT
inlawrev-3506	361	1	see	see	VERB
inlawrev-3506	361	2	scar	scar	NOUN
inlawrev-3506	361	3	,	,	PUNCT
inlawrev-3506	361	4	814	814	NUM
inlawrev-3506	361	5	f.2d	f.2d	X
inlawrev-3506	361	6	at	at	ADP
inlawrev-3506	361	7	1374	1374	NUM
inlawrev-3506	361	8	n.4	n.4	NOUN
inlawrev-3506	361	9	,	,	PUNCT
inlawrev-3506	361	10	stating	state	VERB
inlawrev-3506	361	11	:	:	PUNCT
inlawrev-3506	361	12	although	although	SCONJ
inlawrev-3506	361	13	the	the	DET
inlawrev-3506	361	14	"	"	PUNCT
inlawrev-3506	361	15	unavailability	unavailability	NOUN
inlawrev-3506	361	16	"	"	PUNCT
inlawrev-3506	361	17	of	of	ADP
inlawrev-3506	361	18	the	the	DET
inlawrev-3506	361	19	scars	scar	NOUN
inlawrev-3506	361	20	'	'	PART
inlawrev-3506	361	21	return	return	NOUN
inlawrev-3506	361	22	may	may	AUX
inlawrev-3506	361	23	indicate	indicate	VERB
inlawrev-3506	361	24	that	that	SCONJ
inlawrev-3506	361	25	the	the	DET
inlawrev-3506	361	26	scars	scar	NOUN
inlawrev-3506	361	27	'	'	PART
inlawrev-3506	361	28	original	original	ADJ
inlawrev-3506	361	29	paper	paper	NOUN
inlawrev-3506	361	30	return	return	NOUN
inlawrev-3506	361	31	was	be	AUX
inlawrev-3506	361	32	not	not	PART
inlawrev-3506	361	33	before	before	ADP
inlawrev-3506	361	34	the	the	DET
inlawrev-3506	361	35	commissioner	commissioner	NOUN
inlawrev-3506	361	36	,	,	PUNCT
inlawrev-3506	361	37	it	it	PRON
inlawrev-3506	361	38	does	do	AUX
inlawrev-3506	361	39	not	not	PART
inlawrev-3506	361	40	show	show	VERB
inlawrev-3506	361	41	that	that	SCONJ
inlawrev-3506	361	42	specific	specific	ADJ
inlawrev-3506	361	43	data	datum	NOUN
inlawrev-3506	361	44	on	on	ADP
inlawrev-3506	361	45	that	that	DET
inlawrev-3506	361	46	return	return	NOUN
inlawrev-3506	361	47	or	or	CCONJ
inlawrev-3506	361	48	relation	relation	NOUN
inlawrev-3506	361	49	to	to	ADP
inlawrev-3506	361	50	the	the	DET
inlawrev-3506	361	51	video	video	NOUN
inlawrev-3506	361	52	-	-	PUNCT
inlawrev-3506	361	53	tape	tape	NOUN
inlawrev-3506	361	54	tax	tax	NOUN
inlawrev-3506	361	55	shelter	shelter	NOUN
inlawrev-3506	361	56	was	be	AUX
inlawrev-3506	361	57	not	not	PART
inlawrev-3506	361	58	considered	consider	VERB
inlawrev-3506	361	59	.	.	PUNCT
inlawrev-3506	362	1	due	due	ADP
inlawrev-3506	362	2	to	to	ADP
inlawrev-3506	362	3	the	the	DET
inlawrev-3506	362	4	computerization	computerization	NOUN
inlawrev-3506	362	5	of	of	ADP
inlawrev-3506	362	6	the	the	DET
inlawrev-3506	362	7	irs	irs	PROPN
inlawrev-3506	362	8	,	,	PUNCT
inlawrev-3506	362	9	the	the	DET
inlawrev-3506	362	10	commissioner	commissioner	NOUN
inlawrev-3506	362	11	no	no	ADV
inlawrev-3506	362	12	longer	long	ADV
inlawrev-3506	362	13	operates	operate	VERB
inlawrev-3506	362	14	from	from	ADP
inlawrev-3506	362	15	original	original	ADJ
inlawrev-3506	362	16	paper	paper	NOUN
inlawrev-3506	362	17	2001	2001	NUM
inlawrev-3506	362	18	]	]	PUNCT
inlawrev-3506	362	19	a	a	DET
inlawrev-3506	362	20	reply	reply	NOUN
inlawrev-3506	362	21	to	to	ADP
inlawrev-3506	362	22	professor	professor	NOUN
inlawrev-3506	362	23	schoenfeld	schoenfeld	NOUN
inlawrev-3506	362	24	155	155	NUM
inlawrev-3506	362	25	"	"	PUNCT
inlawrev-3506	362	26	may	may	AUX
inlawrev-3506	362	27	rely	rely	VERB
inlawrev-3506	362	28	on	on	ADP
inlawrev-3506	362	29	taxpayer	taxpayer	NOUN
inlawrev-3506	362	30	return	return	NOUN
inlawrev-3506	362	31	information	information	NOUN
inlawrev-3506	362	32	duly	duly	ADV
inlawrev-3506	362	33	recorded	record	VERB
inlawrev-3506	362	34	in	in	ADP
inlawrev-3506	362	35	the	the	DET
inlawrev-3506	362	36	service	service	NOUN
inlawrev-3506	362	37	's	's	PART
inlawrev-3506	362	38	official	official	ADJ
inlawrev-3506	362	39	records	record	NOUN
inlawrev-3506	362	40	and	and	CCONJ
inlawrev-3506	362	41	data	datum	NOUN
inlawrev-3506	362	42	bases	basis	NOUN
inlawrev-3506	362	43	"	"	PUNCT
inlawrev-3506	362	44	*	*	NOUN
inlawrev-3506	362	45	"	"	PUNCT
inlawrev-3506	362	46	*	*	PUNCT
inlawrev-3506	362	47	because	because	SCONJ
inlawrev-3506	362	48	a	a	DET
inlawrev-3506	362	49	requirement	requirement	NOUN
inlawrev-3506	362	50	that	that	SCONJ
inlawrev-3506	362	51	the	the	DET
inlawrev-3506	362	52	irs	irs	PROPN
inlawrev-3506	362	53	rely	rely	VERB
inlawrev-3506	362	54	only	only	ADV
inlawrev-3506	362	55	on	on	ADP
inlawrev-3506	362	56	the	the	DET
inlawrev-3506	362	57	original	original	ADJ
inlawrev-3506	362	58	paper	paper	NOUN
inlawrev-3506	362	59	return	return	NOUN
inlawrev-3506	362	60	would	would	AUX
inlawrev-3506	362	61	inhibit	inhibit	VERB
inlawrev-3506	362	62	the	the	DET
inlawrev-3506	362	63	irs	irs	PROPN
inlawrev-3506	362	64	's	's	PART
inlawrev-3506	362	65	efforts	effort	NOUN
inlawrev-3506	362	66	to	to	PART
inlawrev-3506	362	67	computerize.*^	computerize.*^	VERB
inlawrev-3506	362	68	computerization	computerization	NOUN
inlawrev-3506	362	69	generally	generally	ADV
inlawrev-3506	362	70	makes	make	VERB
inlawrev-3506	362	71	the	the	DET
inlawrev-3506	362	72	irs	irs	NOUN
inlawrev-3506	362	73	's	's	PART
inlawrev-3506	362	74	processes	process	NOUN
inlawrev-3506	362	75	both	both	CCONJ
inlawrev-3506	362	76	quicker	quick	ADV
inlawrev-3506	362	77	and	and	CCONJ
inlawrev-3506	362	78	less	less	ADJ
inlawrev-3506	362	79	costly.*^	costly.*^	SCONJ
inlawrev-3506	362	80	another	another	DET
inlawrev-3506	362	81	concern	concern	NOUN
inlawrev-3506	362	82	expressed	express	VERB
inlawrev-3506	362	83	in	in	ADP
inlawrev-3506	362	84	scar	scar	NOUN
inlawrev-3506	362	85	is	be	AUX
inlawrev-3506	362	86	the	the	DET
inlawrev-3506	362	87	hypothetical	hypothetical	ADJ
inlawrev-3506	362	88	of	of	ADP
inlawrev-3506	362	89	an	an	DET
inlawrev-3506	362	90	irs	irs	PROPN
inlawrev-3506	362	91	run	run	VERB
inlawrev-3506	362	92	amok	amok	ADV
inlawrev-3506	362	93	,	,	PUNCT
inlawrev-3506	362	94	sending	send	VERB
inlawrev-3506	362	95	out	out	ADP
inlawrev-3506	362	96	notices	notice	NOUN
inlawrev-3506	362	97	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	362	98	willy	willy	ADV
inlawrev-3506	362	99	-	-	PUNCT
inlawrev-3506	362	100	nilly	nilly	ADV
inlawrev-3506	362	101	.	.	PUNCT
inlawrev-3506	363	1	the	the	DET
inlawrev-3506	363	2	ninth	ninth	ADJ
inlawrev-3506	363	3	circuit	circuit	NOUN
inlawrev-3506	363	4	reproduced	reproduce	VERB
inlawrev-3506	363	5	from	from	ADP
inlawrev-3506	363	6	judge	judge	NOUN
inlawrev-3506	363	7	sterrett	sterrett	PROPN
inlawrev-3506	363	8	's	's	PART
inlawrev-3506	363	9	dissent	dissent	NOUN
inlawrev-3506	363	10	in	in	ADP
inlawrev-3506	363	11	the	the	DET
inlawrev-3506	363	12	tax	tax	NOUN
inlawrev-3506	363	13	court	court	NOUN
inlawrev-3506	363	14	an	an	DET
inlawrev-3506	363	15	invented	invent	VERB
inlawrev-3506	363	16	,	,	PUNCT
inlawrev-3506	363	17	tongue	tongue	NOUN
inlawrev-3506	363	18	-	-	PUNCT
inlawrev-3506	363	19	in	in	ADP
inlawrev-3506	363	20	-	-	PUNCT
inlawrev-3506	363	21	cheek	cheek	NOUN
inlawrev-3506	363	22	notice	notice	NOUN
inlawrev-3506	363	23	that	that	PRON
inlawrev-3506	363	24	reflects	reflect	VERB
inlawrev-3506	363	25	this	this	DET
inlawrev-3506	363	26	fear	fear	NOUN
inlawrev-3506	363	27	.	.	PUNCT
inlawrev-3506	364	1	in	in	ADP
inlawrev-3506	364	2	part	part	NOUN
inlawrev-3506	364	3	,	,	PUNCT
inlawrev-3506	364	4	it	it	PRON
inlawrev-3506	364	5	states	state	VERB
inlawrev-3506	364	6	:	:	PUNCT
inlawrev-3506	364	7	dear	dear	ADJ
inlawrev-3506	364	8	taxpayer	taxpayer	NOUN
inlawrev-3506	364	9	:	:	PUNCT
inlawrev-3506	364	10	there	there	PRON
inlawrev-3506	364	11	is	be	VERB
inlawrev-3506	364	12	a	a	DET
inlawrev-3506	364	13	rumor	rumor	NOUN
inlawrev-3506	364	14	afoot	afoot	NOUN
inlawrev-3506	364	15	that	that	PRON
inlawrev-3506	364	16	you	you	PRON
inlawrev-3506	364	17	were	be	AUX
inlawrev-3506	364	18	a	a	DET
inlawrev-3506	364	19	participant	participant	NOUN
inlawrev-3506	364	20	in	in	ADP
inlawrev-3506	364	21	the	the	DET
inlawrev-3506	364	22	amalgamated	amalgamated	ADJ
inlawrev-3506	364	23	hairpin	hairpin	NOUN
inlawrev-3506	364	24	partnership	partnership	NOUN
inlawrev-3506	364	25	during	during	ADP
inlawrev-3506	364	26	the	the	DET
inlawrev-3506	364	27	year	year	NOUN
inlawrev-3506	364	28	1980	1980	NUM
inlawrev-3506	364	29	.	.	PUNCT
inlawrev-3506	365	1	due	due	ADP
inlawrev-3506	365	2	to	to	ADP
inlawrev-3506	365	3	the	the	DET
inlawrev-3506	365	4	press	press	NOUN
inlawrev-3506	365	5	of	of	ADP
inlawrev-3506	365	6	work	work	NOUN
inlawrev-3506	365	7	we	we	PRON
inlawrev-3506	365	8	have	have	AUX
inlawrev-3506	365	9	been	be	AUX
inlawrev-3506	365	10	unable	unable	ADJ
inlawrev-3506	365	11	to	to	PART
inlawrev-3506	365	12	investigate	investigate	VERB
inlawrev-3506	365	13	the	the	DET
inlawrev-3506	365	14	accuracy	accuracy	NOUN
inlawrev-3506	365	15	of	of	ADP
inlawrev-3506	365	16	the	the	DET
inlawrev-3506	365	17	rumor	rumor	NOUN
inlawrev-3506	365	18	or	or	CCONJ
inlawrev-3506	365	19	to	to	PART
inlawrev-3506	365	20	determine	determine	VERB
inlawrev-3506	365	21	whether	whether	SCONJ
inlawrev-3506	365	22	you	you	PRON
inlawrev-3506	365	23	filed	file	VERB
inlawrev-3506	365	24	a	a	DET
inlawrev-3506	365	25	tax	tax	NOUN
inlawrev-3506	365	26	return	return	NOUN
inlawrev-3506	365	27	for	for	ADP
inlawrev-3506	365	28	that	that	PRON
inlawrev-3506	365	29	year.*^	year.*^	PROPN
inlawrev-3506	365	30	it	it	PRON
inlawrev-3506	365	31	seems	seem	VERB
inlawrev-3506	365	32	unlikely	unlikely	ADJ
inlawrev-3506	365	33	that	that	SCONJ
inlawrev-3506	365	34	the	the	DET
inlawrev-3506	365	35	irs	irs	PROPN
inlawrev-3506	365	36	would	would	AUX
inlawrev-3506	365	37	send	send	VERB
inlawrev-3506	365	38	out	out	ADP
inlawrev-3506	365	39	notices	notice	NOUN
inlawrev-3506	365	40	based	base	VERB
inlawrev-3506	365	41	on	on	ADP
inlawrev-3506	365	42	mere	mere	ADJ
inlawrev-3506	365	43	rumor	rumor	NOUN
inlawrev-3506	365	44	or	or	CCONJ
inlawrev-3506	365	45	worse	bad	ADJ
inlawrev-3506	365	46	,	,	PUNCT
inlawrev-3506	365	47	invidious	invidious	ADJ
inlawrev-3506	365	48	discrimination	discrimination	NOUN
inlawrev-3506	365	49	against	against	ADP
inlawrev-3506	365	50	certain	certain	ADJ
inlawrev-3506	365	51	taxpayers	taxpayer	NOUN
inlawrev-3506	365	52	.	.	PUNCT
inlawrev-3506	366	1	*	*	PUNCT
inlawrev-3506	366	2	*	*	PUNCT
inlawrev-3506	366	3	in	in	ADP
inlawrev-3506	366	4	fact	fact	NOUN
inlawrev-3506	366	5	.	.	PUNCT
inlawrev-3506	367	1	returns	return	NOUN
inlawrev-3506	367	2	.	.	PUNCT
inlawrev-3506	368	1	i	i	PRON
inlawrev-3506	368	2	d.	d.	PROPN
inlawrev-3506	368	3	(	(	PUNCT
inlawrev-3506	368	4	hall	hall	PROPN
inlawrev-3506	368	5	,	,	PUNCT
inlawrev-3506	368	6	j.	j.	PROPN
inlawrev-3506	368	7	,	,	PUNCT
inlawrev-3506	368	8	dissenting	dissent	VERB
inlawrev-3506	368	9	)	)	PUNCT
inlawrev-3506	368	10	;	;	PUNCT
inlawrev-3506	368	11	whittington	whittington	PROPN
inlawrev-3506	368	12	v.	v.	ADP
inlawrev-3506	368	13	comm'r	comm'r	PROPN
inlawrev-3506	368	14	,	,	PUNCT
inlawrev-3506	368	15	78	78	NUM
inlawrev-3506	368	16	t.c.m	t.c.m	NOUN
inlawrev-3506	368	17	.	.	PUNCT
inlawrev-3506	369	1	(	(	PUNCT
inlawrev-3506	369	2	cch	cch	NOUN
inlawrev-3506	369	3	)	)	PUNCT
inlawrev-3506	369	4	339	339	NUM
inlawrev-3506	369	5	(	(	PUNCT
inlawrev-3506	369	6	1999	1999	NUM
inlawrev-3506	369	7	)	)	PUNCT
inlawrev-3506	369	8	(	(	PUNCT
inlawrev-3506	369	9	irs	irs	PROPN
inlawrev-3506	369	10	used	use	VERB
inlawrev-3506	369	11	returns	return	NOUN
inlawrev-3506	369	12	transaction	transaction	NOUN
inlawrev-3506	369	13	data	datum	NOUN
inlawrev-3506	369	14	system	system	NOUN
inlawrev-3506	369	15	(	(	PUNCT
inlawrev-3506	369	16	rtvue	rtvue	NOUN
inlawrev-3506	369	17	)	)	PUNCT
inlawrev-3506	369	18	,	,	PUNCT
inlawrev-3506	369	19	a	a	DET
inlawrev-3506	369	20	line	line	NOUN
inlawrev-3506	369	21	-	-	PUNCT
inlawrev-3506	369	22	by	by	ADP
inlawrev-3506	369	23	-	-	PUNCT
inlawrev-3506	369	24	line	line	NOUN
inlawrev-3506	369	25	transcript	transcript	NOUN
inlawrev-3506	369	26	oftaxpayer	oftaxpayer	NOUN
inlawrev-3506	369	27	's	's	PART
inlawrev-3506	369	28	return	return	NOUN
inlawrev-3506	369	29	,	,	PUNCT
inlawrev-3506	369	30	in	in	ADP
inlawrev-3506	369	31	arriving	arrive	VERB
inlawrev-3506	369	32	at	at	ADP
inlawrev-3506	369	33	its	its	PRON
inlawrev-3506	369	34	deficiency	deficiency	NOUN
inlawrev-3506	369	35	determination	determination	NOUN
inlawrev-3506	369	36	)	)	PUNCT
inlawrev-3506	369	37	.	.	PUNCT
inlawrev-3506	370	1	83	83	NUM
inlawrev-3506	370	2	.	.	PUNCT
inlawrev-3506	371	1	see	see	VERB
inlawrev-3506	371	2	,	,	PUNCT
inlawrev-3506	371	3	e.g.	e.g.	ADV
inlawrev-3506	371	4	,	,	PUNCT
inlawrev-3506	371	5	griner	griner	NOUN
inlawrev-3506	371	6	v.	v.	ADP
inlawrev-3506	371	7	comm'r	comm'r	PROPN
inlawrev-3506	371	8	,	,	PUNCT
inlawrev-3506	372	1	1991	1991	NUM
inlawrev-3506	372	2	u.s	u.s	PROPN
inlawrev-3506	372	3	.	.	PROPN
inlawrev-3506	372	4	app	app	PROPN
inlawrev-3506	372	5	.	.	PROPN
inlawrev-3506	372	6	lexis	lexis	PROPN
inlawrev-3506	372	7	30021	30021	NUM
inlawrev-3506	372	8	(	(	PUNCT
inlawrev-3506	372	9	9th	9th	ADJ
inlawrev-3506	372	10	cir	cir	NOUN
inlawrev-3506	372	11	.	.	PROPN
inlawrev-3506	372	12	1991	1991	NUM
inlawrev-3506	372	13	)	)	PUNCT
inlawrev-3506	372	14	(	(	PUNCT
inlawrev-3506	372	15	"	"	PUNCT
inlawrev-3506	372	16	griner	griner	NOUN
inlawrev-3506	372	17	's	's	PART
inlawrev-3506	372	18	argument	argument	NOUN
inlawrev-3506	372	19	that	that	SCONJ
inlawrev-3506	372	20	the	the	DET
inlawrev-3506	372	21	determination	determination	NOUN
inlawrev-3506	372	22	was	be	AUX
inlawrev-3506	372	23	invalid	invalid	ADJ
inlawrev-3506	372	24	because	because	SCONJ
inlawrev-3506	372	25	the	the	DET
inlawrev-3506	372	26	commissioner	commissioner	NOUN
inlawrev-3506	372	27	may	may	AUX
inlawrev-3506	372	28	not	not	PART
inlawrev-3506	372	29	have	have	AUX
inlawrev-3506	372	30	used	use	VERB
inlawrev-3506	372	31	the	the	DET
inlawrev-3506	372	32	original	original	ADJ
inlawrev-3506	372	33	papers	paper	NOUN
inlawrev-3506	372	34	filed	file	VERB
inlawrev-3506	372	35	by	by	ADP
inlawrev-3506	372	36	the	the	DET
inlawrev-3506	372	37	griners	griner	NOUN
inlawrev-3506	372	38	is	be	AUX
inlawrev-3506	372	39	without	without	ADP
inlawrev-3506	372	40	merit	merit	NOUN
inlawrev-3506	372	41	.	.	PUNCT
inlawrev-3506	373	1	whether	whether	SCONJ
inlawrev-3506	373	2	the	the	DET
inlawrev-3506	373	3	commissioner	commissioner	NOUN
inlawrev-3506	373	4	used	use	VERB
inlawrev-3506	373	5	the	the	DET
inlawrev-3506	373	6	originals	original	NOUN
inlawrev-3506	373	7	,	,	PUNCT
inlawrev-3506	373	8	copies	copy	NOUN
inlawrev-3506	373	9	,	,	PUNCT
inlawrev-3506	373	10	or	or	CCONJ
inlawrev-3506	373	11	computer	computer	NOUN
inlawrev-3506	373	12	reports	report	NOUN
inlawrev-3506	373	13	of	of	ADP
inlawrev-3506	373	14	the	the	DET
inlawrev-3506	373	15	returns	return	NOUN
inlawrev-3506	373	16	is	be	AUX
inlawrev-3506	373	17	not	not	PART
inlawrev-3506	373	18	important	important	ADJ
inlawrev-3506	373	19	.	.	PUNCT
inlawrev-3506	373	20	"	"	PUNCT
inlawrev-3506	373	21	)	)	PUNCT
inlawrev-3506	373	22	;	;	PUNCT
inlawrev-3506	373	23	whittington	whittington	PROPN
inlawrev-3506	373	24	v.	v.	ADP
inlawrev-3506	373	25	comm'r	comm'r	PROPN
inlawrev-3506	373	26	,	,	PUNCT
inlawrev-3506	373	27	78	78	NUM
inlawrev-3506	373	28	t.c.m	t.c.m	NOUN
inlawrev-3506	373	29	.	.	PUNCT
inlawrev-3506	374	1	(	(	PUNCT
inlawrev-3506	374	2	cch	cch	NOUN
inlawrev-3506	374	3	)	)	PUNCT
inlawrev-3506	374	4	339	339	NUM
inlawrev-3506	374	5	(	(	PUNCT
inlawrev-3506	374	6	1999	1999	NUM
inlawrev-3506	374	7	)	)	PUNCT
inlawrev-3506	374	8	(	(	PUNCT
inlawrev-3506	374	9	upholding	uphold	VERB
inlawrev-3506	374	10	irs	irs	PROPN
inlawrev-3506	374	11	use	use	NOUN
inlawrev-3506	374	12	of	of	ADP
inlawrev-3506	374	13	rtvue	rtvue	ADJ
inlawrev-3506	374	14	transcript	transcript	NOUN
inlawrev-3506	374	15	of	of	ADP
inlawrev-3506	374	16	taxpayer	taxpayer	NOUN
inlawrev-3506	374	17	's	's	PART
inlawrev-3506	374	18	return	return	NOUN
inlawrev-3506	374	19	to	to	PART
inlawrev-3506	374	20	arrive	arrive	VERB
inlawrev-3506	374	21	at	at	ADP
inlawrev-3506	374	22	deficiency	deficiency	NOUN
inlawrev-3506	374	23	determination	determination	NOUN
inlawrev-3506	374	24	)	)	PUNCT
inlawrev-3506	374	25	.	.	PUNCT
inlawrev-3506	375	1	84	84	NUM
inlawrev-3506	375	2	.	.	PUNCT
inlawrev-3506	376	1	irs	irs	PROPN
inlawrev-3506	376	2	fsa	fsa	PROPN
inlawrev-3506	376	3	200004017	200004017	NUM
inlawrev-3506	376	4	,	,	PUNCT
inlawrev-3506	376	5	1999	1999	NUM
inlawrev-3506	376	6	fsa	fsa	PROPN
inlawrev-3506	376	7	lexis	lexis	PROPN
inlawrev-3506	376	8	291	291	NUM
inlawrev-3506	376	9	,	,	PUNCT
inlawrev-3506	376	10	*	*	NOUN
inlawrev-3506	376	11	9	9	NUM
inlawrev-3506	376	12	.	.	NOUN
inlawrev-3506	376	13	85	85	NUM
inlawrev-3506	376	14	.	.	PUNCT
inlawrev-3506	377	1	i	i	PRON
inlawrev-3506	377	2	d.	d.	PROPN
inlawrev-3506	377	3	however	however	ADV
inlawrev-3506	377	4	,	,	PUNCT
inlawrev-3506	377	5	in	in	ADP
inlawrev-3506	377	6	a	a	DET
inlawrev-3506	377	7	tax	tax	NOUN
inlawrev-3506	377	8	court	court	NOUN
inlawrev-3506	377	9	case	case	NOUN
inlawrev-3506	377	10	,	,	PUNCT
inlawrev-3506	377	11	appealable	appealable	ADJ
inlawrev-3506	377	12	to	to	ADP
inlawrev-3506	377	13	the	the	DET
inlawrev-3506	377	14	ninth	ninth	ADJ
inlawrev-3506	377	15	circuit	circuit	NOUN
inlawrev-3506	377	16	,	,	PUNCT
inlawrev-3506	377	17	in	in	ADP
inlawrev-3506	377	18	which	which	PRON
inlawrev-3506	377	19	the	the	DET
inlawrev-3506	377	20	irs	irs	PROPN
inlawrev-3506	377	21	did	do	AUX
inlawrev-3506	377	22	not	not	PART
inlawrev-3506	377	23	actually	actually	ADV
inlawrev-3506	377	24	use	use	VERB
inlawrev-3506	377	25	the	the	DET
inlawrev-3506	377	26	transcript	transcript	NOUN
inlawrev-3506	377	27	ofthe	ofthe	NOUN
inlawrev-3506	377	28	return	return	NOUN
inlawrev-3506	377	29	that	that	PRON
inlawrev-3506	377	30	was	be	AUX
inlawrev-3506	377	31	in	in	ADP
inlawrev-3506	377	32	its	its	PRON
inlawrev-3506	377	33	files	file	NOUN
inlawrev-3506	377	34	,	,	PUNCT
inlawrev-3506	377	35	and	and	CCONJ
inlawrev-3506	377	36	simply	simply	ADV
inlawrev-3506	377	37	computed	compute	VERB
inlawrev-3506	377	38	the	the	DET
inlawrev-3506	377	39	tax	tax	NOUN
inlawrev-3506	377	40	at	at	ADP
inlawrev-3506	377	41	the	the	DET
inlawrev-3506	377	42	top	top	ADJ
inlawrev-3506	377	43	marginal	marginal	ADJ
inlawrev-3506	377	44	rate	rate	NOUN
inlawrev-3506	377	45	,	,	PUNCT
inlawrev-3506	377	46	the	the	DET
inlawrev-3506	377	47	irs	irs	PROPN
inlawrev-3506	377	48	found	find	VERB
inlawrev-3506	377	49	the	the	DET
inlawrev-3506	377	50	notice	notice	NOUN
inlawrev-3506	377	51	of	of	ADP
inlawrev-3506	377	52	deficiency	deficiency	NOUN
inlawrev-3506	377	53	invalid	invalid	ADJ
inlawrev-3506	377	54	under	under	ADP
inlawrev-3506	377	55	the	the	DET
inlawrev-3506	377	56	reasoning	reasoning	NOUN
inlawrev-3506	377	57	ofscar	ofscar	NOUN
inlawrev-3506	377	58	.	.	PUNCT
inlawrev-3506	378	1	see	see	VERB
inlawrev-3506	378	2	kong	kong	PROPN
inlawrev-3506	378	3	v.	v.	ADP
inlawrev-3506	378	4	comm'r	comm'r	PROPN
inlawrev-3506	378	5	,	,	PUNCT
inlawrev-3506	378	6	60	60	NUM
inlawrev-3506	378	7	t.c.m	t.c.m	NOUN
inlawrev-3506	378	8	.	.	PUNCT
inlawrev-3506	379	1	(	(	PUNCT
inlawrev-3506	379	2	cch	cch	PROPN
inlawrev-3506	379	3	)	)	PUNCT
inlawrev-3506	379	4	696	696	NUM
inlawrev-3506	379	5	(	(	PUNCT
inlawrev-3506	379	6	1990	1990	NUM
inlawrev-3506	379	7	)	)	PUNCT
inlawrev-3506	379	8	;	;	PUNCT
inlawrev-3506	379	9	see	see	VERB
inlawrev-3506	379	10	also	also	ADV
inlawrev-3506	379	11	toll	toll	NOUN
inlawrev-3506	379	12	v.	v.	ADP
inlawrev-3506	379	13	comm'r	comm'r	NOUN
inlawrev-3506	379	14	,	,	PUNCT
inlawrev-3506	380	1	1991	1991	NUM
inlawrev-3506	380	2	u.s	u.s	PROPN
inlawrev-3506	380	3	.	.	PROPN
inlawrev-3506	380	4	app	app	PROPN
inlawrev-3506	380	5	.	.	PROPN
inlawrev-3506	380	6	lexis	lexis	PROPN
inlawrev-3506	380	7	17529	17529	NUM
inlawrev-3506	380	8	(	(	PUNCT
inlawrev-3506	380	9	9th	9th	ADJ
inlawrev-3506	380	10	cir	cir	NOUN
inlawrev-3506	380	11	.	.	PROPN
inlawrev-3506	380	12	1991	1991	NUM
inlawrev-3506	380	13	)	)	PUNCT
inlawrev-3506	380	14	(	(	PUNCT
inlawrev-3506	380	15	similar	similar	ADJ
inlawrev-3506	380	16	holding	holding	NOUN
inlawrev-3506	380	17	by	by	ADP
inlawrev-3506	380	18	the	the	DET
inlawrev-3506	380	19	ninth	ninth	ADJ
inlawrev-3506	380	20	circuit	circuit	NOUN
inlawrev-3506	380	21	,	,	PUNCT
inlawrev-3506	380	22	on	on	ADP
inlawrev-3506	380	23	similar	similar	ADJ
inlawrev-3506	380	24	facts	fact	NOUN
inlawrev-3506	380	25	)	)	PUNCT
inlawrev-3506	380	26	;	;	PUNCT
inlawrev-3506	380	27	camahan	camahan	ADV
inlawrev-3506	380	28	v.	v.	PROPN
inlawrev-3506	380	29	comm'r	comm'r	PROPN
inlawrev-3506	380	30	,	,	PUNCT
inlawrev-3506	380	31	61	61	NUM
inlawrev-3506	380	32	t.c.m	t.c.m	NOUN
inlawrev-3506	380	33	.	.	PUNCT
inlawrev-3506	381	1	(	(	PUNCT
inlawrev-3506	381	2	cch	cch	NOUN
inlawrev-3506	381	3	)	)	PUNCT
inlawrev-3506	381	4	2406	2406	NUM
inlawrev-3506	381	5	,	,	PUNCT
inlawrev-3506	381	6	2407	2407	NUM
inlawrev-3506	381	7	-	-	SYM
inlawrev-3506	381	8	08	08	NUM
inlawrev-3506	381	9	(	(	PUNCT
inlawrev-3506	381	10	1991	1991	NUM
inlawrev-3506	381	11	)	)	PUNCT
inlawrev-3506	381	12	(	(	PUNCT
inlawrev-3506	381	13	prior	prior	ADJ
inlawrev-3506	381	14	docket	docket	NOUN
inlawrev-3506	381	15	in	in	ADP
inlawrev-3506	381	16	the	the	DET
inlawrev-3506	381	17	case	case	NOUN
inlawrev-3506	381	18	was	be	AUX
inlawrev-3506	381	19	dismissed	dismiss	VERB
inlawrev-3506	381	20	because	because	SCONJ
inlawrev-3506	381	21	it	it	PRON
inlawrev-3506	381	22	was	be	AUX
inlawrev-3506	381	23	based	base	VERB
inlawrev-3506	381	24	on	on	ADP
inlawrev-3506	381	25	notice	notice	NOUN
inlawrev-3506	381	26	of	of	ADP
inlawrev-3506	381	27	deficiency	deficiency	NOUN
inlawrev-3506	381	28	that	that	PRON
inlawrev-3506	381	29	stated	state	VERB
inlawrev-3506	381	30	"	"	PUNCT
inlawrev-3506	381	31	[	[	X
inlawrev-3506	381	32	i]n	i]n	ADJ
inlawrev-3506	381	33	order	order	NOUN
inlawrev-3506	381	34	to	to	PART
inlawrev-3506	381	35	protect	protect	VERB
inlawrev-3506	381	36	the	the	DET
inlawrev-3506	381	37	government	government	NOUN
inlawrev-3506	381	38	's	's	PART
inlawrev-3506	381	39	interest	interest	NOUN
inlawrev-3506	381	40	and	and	CCONJ
inlawrev-3506	381	41	since	since	SCONJ
inlawrev-3506	381	42	your	your	PRON
inlawrev-3506	381	43	original	original	ADJ
inlawrev-3506	381	44	income	income	NOUN
inlawrev-3506	381	45	tax	tax	NOUN
inlawrev-3506	381	46	return	return	NOUN
inlawrev-3506	381	47	is	be	AUX
inlawrev-3506	381	48	unavailable	unavailable	ADJ
inlawrev-3506	381	49	at	at	ADP
inlawrev-3506	381	50	this	this	DET
inlawrev-3506	381	51	time	time	NOUN
inlawrev-3506	381	52	,	,	PUNCT
inlawrev-3506	381	53	the	the	DET
inlawrev-3506	381	54	income	income	NOUN
inlawrev-3506	381	55	tax	tax	NOUN
inlawrev-3506	381	56	is	be	AUX
inlawrev-3506	381	57	being	be	AUX
inlawrev-3506	381	58	assessed	assess	VERB
inlawrev-3506	381	59	at	at	ADP
inlawrev-3506	381	60	the	the	DET
inlawrev-3506	381	61	maximum	maximum	ADJ
inlawrev-3506	381	62	tax	tax	NOUN
inlawrev-3506	381	63	rate	rate	NOUN
inlawrev-3506	381	64	of	of	ADP
inlawrev-3506	381	65	70	70	NUM
inlawrev-3506	381	66	%	%	NOUN
inlawrev-3506	381	67	.	.	PUNCT
inlawrev-3506	382	1	"	"	PUNCT
inlawrev-3506	382	2	)	)	PUNCT
inlawrev-3506	382	3	.	.	PUNCT
inlawrev-3506	383	1	86	86	NUM
inlawrev-3506	383	2	.	.	PUNCT
inlawrev-3506	384	1	for	for	ADP
inlawrev-3506	384	2	example	example	NOUN
inlawrev-3506	384	3	,	,	PUNCT
inlawrev-3506	384	4	in	in	ADP
inlawrev-3506	384	5	1993	1993	NUM
inlawrev-3506	384	6	,	,	PUNCT
inlawrev-3506	384	7	the	the	DET
inlawrev-3506	384	8	irs	irs	PROPN
inlawrev-3506	384	9	estimated	estimate	VERB
inlawrev-3506	384	10	that	that	SCONJ
inlawrev-3506	384	11	its	its	PRON
inlawrev-3506	384	12	use	use	NOUN
inlawrev-3506	384	13	of	of	ADP
inlawrev-3506	384	14	the	the	DET
inlawrev-3506	384	15	rtvue	rtvue	NOUN
inlawrev-3506	384	16	system	system	NOUN
inlawrev-3506	384	17	would	would	AUX
inlawrev-3506	384	18	save	save	VERB
inlawrev-3506	384	19	$	$	SYM
inlawrev-3506	384	20	1.2	1.2	NUM
inlawrev-3506	384	21	million	million	NUM
inlawrev-3506	384	22	dollars	dollar	NOUN
inlawrev-3506	384	23	,	,	PUNCT
inlawrev-3506	384	24	and	and	CCONJ
inlawrev-3506	384	25	would	would	AUX
inlawrev-3506	384	26	enable	enable	VERB
inlawrev-3506	384	27	the	the	DET
inlawrev-3506	384	28	irs	irs	PROPN
inlawrev-3506	384	29	to	to	PART
inlawrev-3506	384	30	provide	provide	VERB
inlawrev-3506	384	31	taxpayers	taxpayer	NOUN
inlawrev-3506	384	32	with	with	ADP
inlawrev-3506	384	33	transcripts	transcript	NOUN
inlawrev-3506	384	34	of	of	ADP
inlawrev-3506	384	35	their	their	PRON
inlawrev-3506	384	36	accounts	account	NOUN
inlawrev-3506	384	37	within	within	ADP
inlawrev-3506	384	38	twenty	twenty	NUM
inlawrev-3506	384	39	-	-	PUNCT
inlawrev-3506	384	40	four	four	NUM
inlawrev-3506	384	41	to	to	PART
inlawrev-3506	384	42	forty	forty	NUM
inlawrev-3506	384	43	-	-	PUNCT
inlawrev-3506	384	44	eight	eight	NUM
inlawrev-3506	384	45	hours	hour	NOUN
inlawrev-3506	384	46	of	of	ADP
inlawrev-3506	384	47	a	a	DET
inlawrev-3506	384	48	request	request	NOUN
inlawrev-3506	384	49	,	,	PUNCT
inlawrev-3506	384	50	as	as	SCONJ
inlawrev-3506	384	51	opposed	oppose	VERB
inlawrev-3506	384	52	to	to	ADP
inlawrev-3506	384	53	the	the	DET
inlawrev-3506	384	54	six	six	NUM
inlawrev-3506	384	55	to	to	PART
inlawrev-3506	384	56	eight	eight	NUM
inlawrev-3506	384	57	weeks	week	NOUN
inlawrev-3506	384	58	required	require	VERB
inlawrev-3506	384	59	to	to	PART
inlawrev-3506	384	60	obtain	obtain	VERB
inlawrev-3506	384	61	a	a	DET
inlawrev-3506	384	62	copy	copy	NOUN
inlawrev-3506	384	63	of	of	ADP
inlawrev-3506	384	64	a	a	DET
inlawrev-3506	384	65	tax	tax	NOUN
inlawrev-3506	384	66	return	return	NOUN
inlawrev-3506	384	67	.	.	PUNCT
inlawrev-3506	385	1	see	see	VERB
inlawrev-3506	385	2	fact	fact	NOUN
inlawrev-3506	385	3	sheet	sheet	NOUN
inlawrev-3506	385	4	fs-93	fs-93	NOUN
inlawrev-3506	385	5	-	-	SYM
inlawrev-3506	385	6	3	3	NUM
inlawrev-3506	385	7	,	,	PUNCT
inlawrev-3506	385	8	1	1	NUM
inlawrev-3506	385	9	993	993	NUM
inlawrev-3506	385	10	irb	irb	NOUN
inlawrev-3506	385	11	lexis	lexis	NOUN
inlawrev-3506	385	12	394	394	NUM
inlawrev-3506	385	13	.	.	PUNCT
inlawrev-3506	386	1	87	87	NUM
inlawrev-3506	386	2	.	.	PUNCT
inlawrev-3506	387	1	scar	scar	NOUN
inlawrev-3506	387	2	,	,	PUNCT
inlawrev-3506	387	3	814	814	NUM
inlawrev-3506	387	4	f.2d	f.2d	NOUN
inlawrev-3506	387	5	1363	1363	NUM
inlawrev-3506	387	6	,	,	PUNCT
inlawrev-3506	387	7	1370	1370	NUM
inlawrev-3506	387	8	n.l2	n.l2	NOUN
inlawrev-3506	387	9	(	(	PUNCT
inlawrev-3506	387	10	9th	9th	ADJ
inlawrev-3506	387	11	cir	cir	NOUN
inlawrev-3506	387	12	.	.	PROPN
inlawrev-3506	387	13	1987	1987	NUM
inlawrev-3506	387	14	)	)	PUNCT
inlawrev-3506	388	1	(	(	PUNCT
inlawrev-3506	388	2	quoting	quote	VERB
inlawrev-3506	388	3	scar	scar	NOUN
inlawrev-3506	388	4	v.	v.	ADP
inlawrev-3506	388	5	comm'r	comm'r	PROPN
inlawrev-3506	388	6	,	,	PUNCT
inlawrev-3506	388	7	81	81	NUM
inlawrev-3506	388	8	t.c	t.c	PROPN
inlawrev-3506	388	9	.	.	PROPN
inlawrev-3506	388	10	855	855	NUM
inlawrev-3506	388	11	,	,	PUNCT
inlawrev-3506	388	12	869	869	NUM
inlawrev-3506	388	13	(	(	PUNCT
inlawrev-3506	388	14	1983	1983	NUM
inlawrev-3506	388	15	)	)	PUNCT
inlawrev-3506	388	16	(	(	PUNCT
inlawrev-3506	388	17	sterrett	sterrett	X
inlawrev-3506	388	18	,	,	PUNCT
inlawrev-3506	388	19	j.	j.	PROPN
inlawrev-3506	388	20	,	,	PUNCT
inlawrev-3506	388	21	dissenting	dissent	VERB
inlawrev-3506	388	22	)	)	PUNCT
inlawrev-3506	388	23	)	)	PUNCT
inlawrev-3506	388	24	.	.	PUNCT
inlawrev-3506	389	1	88	88	NUM
inlawrev-3506	389	2	.	.	PUNCT
inlawrev-3506	390	1	in	in	ADP
inlawrev-3506	390	2	a	a	DET
inlawrev-3506	390	3	litigation	litigation	NOUN
inlawrev-3506	390	4	guideline	guideline	NOUN
inlawrev-3506	390	5	memorandum	memorandum	NOUN
inlawrev-3506	390	6	issued	issue	VERB
inlawrev-3506	390	7	by	by	ADP
inlawrev-3506	390	8	the	the	DET
inlawrev-3506	390	9	irs	irs	PROPN
inlawrev-3506	390	10	to	to	ADP
inlawrev-3506	390	11	its	its	PRON
inlawrev-3506	390	12	personnel	personnel	NOUN
inlawrev-3506	390	13	shortly	shortly	ADV
inlawrev-3506	390	14	after	after	SCONJ
inlawrev-3506	390	15	scar	scar	NOUN
inlawrev-3506	390	16	was	be	AUX
inlawrev-3506	390	17	decided	decide	VERB
inlawrev-3506	390	18	,	,	PUNCT
inlawrev-3506	390	19	and	and	CCONJ
inlawrev-3506	390	20	released	release	VERB
inlawrev-3506	390	21	in	in	ADP
inlawrev-3506	390	22	2000	2000	NUM
inlawrev-3506	390	23	under	under	ADP
inlawrev-3506	390	24	the	the	DET
inlawrev-3506	390	25	freedom	freedom	NOUN
inlawrev-3506	390	26	of	of	ADP
inlawrev-3506	390	27	information	information	NOUN
inlawrev-3506	390	28	act	act	PROPN
inlawrev-3506	390	29	,	,	PUNCT
inlawrev-3506	390	30	the	the	DET
inlawrev-3506	390	31	irs	irs	PROPN
inlawrev-3506	390	32	stated	state	VERB
inlawrev-3506	390	33	,	,	PUNCT
inlawrev-3506	390	34	in	in	ADP
inlawrev-3506	390	35	part	part	NOUN
inlawrev-3506	390	36	:	:	PUNCT
inlawrev-3506	390	37	156	156	NUM
inlawrev-3506	390	38	indiana	indiana	PROPN
inlawrev-3506	390	39	law	law	PROPN
inlawrev-3506	390	40	review	review	NOUN
inlawrev-3506	391	1	[	[	X
inlawrev-3506	391	2	vol	vol	NOUN
inlawrev-3506	391	3	.	.	PUNCT
inlawrev-3506	391	4	35:143	35:143	ADJ
inlawrev-3506	391	5	investigation	investigation	NOUN
inlawrev-3506	391	6	of	of	ADP
inlawrev-3506	391	7	the	the	DET
inlawrev-3506	391	8	"	"	PUNCT
inlawrev-3506	391	9	abuses	abuse	NOUN
inlawrev-3506	391	10	"	"	PUNCT
inlawrev-3506	391	11	alleged	allege	VERB
inlawrev-3506	391	12	at	at	ADP
inlawrev-3506	391	13	the	the	DET
inlawrev-3506	391	14	irs	irs	PROPN
inlawrev-3506	391	15	hearings—^most	hearings—^most	PROPN
inlawrev-3506	391	16	of	of	ADP
inlawrev-3506	391	17	which	which	PRON
inlawrev-3506	391	18	were	be	AUX
inlawrev-3506	391	19	concentrated	concentrate	VERB
inlawrev-3506	391	20	in	in	ADP
inlawrev-3506	391	21	the	the	DET
inlawrev-3506	391	22	collections	collection	NOUN
inlawrev-3506	391	23	area^'—suggests	area^'—suggest	NOUN
inlawrev-3506	391	24	that	that	SCONJ
inlawrev-3506	391	25	many	many	ADJ
inlawrev-3506	391	26	of	of	ADP
inlawrev-3506	391	27	them	they	PRON
inlawrev-3506	391	28	were	be	AUX
inlawrev-3506	391	29	unfounded.^	unfounded.^	NOUN
inlawrev-3506	391	30	°	°	NOUN
inlawrev-3506	391	31	in	in	ADP
inlawrev-3506	391	32	addition	addition	NOUN
inlawrev-3506	391	33	,	,	PUNCT
inlawrev-3506	391	34	the	the	DET
inlawrev-3506	391	35	code	code	NOUN
inlawrev-3506	391	36	provides	provide	VERB
inlawrev-3506	391	37	criminal	criminal	ADJ
inlawrev-3506	391	38	penalties	penalty	NOUN
inlawrev-3506	391	39	for	for	ADP
inlawrev-3506	391	40	unauthorized	unauthorized	ADJ
inlawrev-3506	391	41	inspection	inspection	NOUN
inlawrev-3506	391	42	ofreturn	ofreturn	NOUN
inlawrev-3506	391	43	information	information	NOUN
inlawrev-3506	391	44	by	by	ADP
inlawrev-3506	391	45	irs	irs	PROPN
inlawrev-3506	391	46	employees.^	employees.^	NOUN
inlawrev-3506	391	47	'	'	PUNCT
inlawrev-3506	391	48	furthermore	furthermore	ADV
inlawrev-3506	391	49	,	,	PUNCT
inlawrev-3506	391	50	the	the	DET
inlawrev-3506	391	51	internal	internal	ADJ
inlawrev-3506	391	52	revenue	revenue	NOUN
inlawrev-3506	391	53	service	service	NOUN
inlawrev-3506	391	54	restructuring	restructuring	NOUN
inlawrev-3506	391	55	and	and	CCONJ
inlawrev-3506	391	56	reform	reform	NOUN
inlawrev-3506	391	57	act	act	NOUN
inlawrev-3506	391	58	of	of	ADP
inlawrev-3506	391	59	1998	1998	NUM
inlawrev-3506	391	60	included	include	VERB
inlawrev-3506	391	61	a	a	DET
inlawrev-3506	391	62	provision	provision	NOUN
inlawrev-3506	391	63	known	know	VERB
inlawrev-3506	391	64	as	as	ADP
inlawrev-3506	391	65	the	the	DET
inlawrev-3506	391	66	"	"	PUNCT
inlawrev-3506	391	67	ten	ten	NUM
inlawrev-3506	391	68	deadly	deadly	ADJ
inlawrev-3506	391	69	sins	sin	NOUN
inlawrev-3506	391	70	,	,	PUNCT
inlawrev-3506	391	71	"	"	PUNCT
inlawrev-3506	391	72	commission	commission	NOUN
inlawrev-3506	391	73	of	of	ADP
inlawrev-3506	391	74	which	which	PRON
inlawrev-3506	391	75	requires	require	VERB
inlawrev-3506	391	76	termination	termination	NOUN
inlawrev-3506	391	77	of	of	ADP
inlawrev-3506	391	78	the	the	DET
inlawrev-3506	391	79	irs	irs	PROPN
inlawrev-3506	391	80	employee	employee	NOUN
inlawrev-3506	391	81	.	.	PUNCT
inlawrev-3506	392	1	'^	'^	AUX
inlawrev-3506	392	2	the	the	DET
inlawrev-3506	392	3	"	"	PUNCT
inlawrev-3506	392	4	sins	sin	NOUN
inlawrev-3506	392	5	"	"	PUNCT
inlawrev-3506	392	6	include	include	VERB
inlawrev-3506	392	7	"	"	PUNCT
inlawrev-3506	392	8	violations	violation	NOUN
inlawrev-3506	392	9	ofthe	ofthe	PRON
inlawrev-3506	392	10	internal	internal	ADJ
inlawrev-3506	392	11	revenue	revenue	NOUN
inlawrev-3506	392	12	code	code	NOUN
inlawrev-3506	392	13	of	of	ADP
inlawrev-3506	392	14	1	1	NUM
inlawrev-3506	392	15	986	986	NUM
inlawrev-3506	392	16	,	,	PUNCT
inlawrev-3506	392	17	department	department	NOUN
inlawrev-3506	392	18	oftreasury	oftreasury	NOUN
inlawrev-3506	392	19	regulations	regulation	NOUN
inlawrev-3506	392	20	,	,	PUNCT
inlawrev-3506	392	21	or	or	CCONJ
inlawrev-3506	392	22	policies	policy	NOUN
inlawrev-3506	392	23	ofthe	ofthe	VERB
inlawrev-3506	392	24	internal	internal	ADJ
inlawrev-3506	392	25	revenue	revenue	NOUN
inlawrev-3506	392	26	service	service	NOUN
inlawrev-3506	392	27	(	(	PUNCT
inlawrev-3506	392	28	including	include	VERB
inlawrev-3506	392	29	the	the	DET
inlawrev-3506	392	30	internal	internal	ADJ
inlawrev-3506	392	31	revenue	revenue	NOUN
inlawrev-3506	392	32	manual	manual	NOUN
inlawrev-3506	392	33	)	)	PUNCT
inlawrev-3506	392	34	for	for	ADP
inlawrev-3506	392	35	the	the	DET
inlawrev-3506	392	36	purpose	purpose	NOUN
inlawrev-3506	392	37	of	of	ADP
inlawrev-3506	392	38	retaliating	retaliate	VERB
inlawrev-3506	392	39	against	against	ADP
inlawrev-3506	392	40	,	,	PUNCT
inlawrev-3506	392	41	or	or	CCONJ
inlawrev-3506	392	42	harassing	harass	VERB
inlawrev-3506	392	43	,	,	PUNCT
inlawrev-3506	392	44	a	a	DET
inlawrev-3506	392	45	taxpayer	taxpayer	NOUN
inlawrev-3506	392	46	,	,	PUNCT
inlawrev-3506	393	1	[	[	X
inlawrev-3506	393	2	or	or	CCONJ
inlawrev-3506	393	3	]	]	PUNCT
inlawrev-3506	393	4	taxpayer	taxpayer	NOUN
inlawrev-3506	393	5	representative,"^^	representative,"^^	NOUN
inlawrev-3506	393	6	as	as	ADV
inlawrev-3506	393	7	well	well	ADV
inlawrev-3506	393	8	as	as	ADP
inlawrev-3506	393	9	"	"	PUNCT
inlawrev-3506	393	10	threatening	threaten	VERB
inlawrev-3506	393	11	to	to	PART
inlawrev-3506	393	12	audit	audit	VERB
inlawrev-3506	393	13	a	a	DET
inlawrev-3506	393	14	taxpayer	taxpayer	NOUN
inlawrev-3506	393	15	for	for	ADP
inlawrev-3506	393	16	the	the	DET
inlawrev-3506	393	17	purpose	purpose	NOUN
inlawrev-3506	393	18	of	of	ADP
inlawrev-3506	393	19	extracting	extract	VERB
inlawrev-3506	393	20	personal	personal	ADJ
inlawrev-3506	393	21	gain	gain	NOUN
inlawrev-3506	393	22	or	or	CCONJ
inlawrev-3506	393	23	benefit	benefit	NOUN
inlawrev-3506	393	24	.	.	PUNCT
inlawrev-3506	393	25	"	"	PUNCT
inlawrev-3506	393	26	''	''	PUNCT
inlawrev-3506	393	27	taxpayers	taxpayer	NOUN
inlawrev-3506	393	28	also	also	ADV
inlawrev-3506	393	29	have	have	VERB
inlawrev-3506	393	30	tools	tool	NOUN
inlawrev-3506	393	31	to	to	PART
inlawrev-3506	393	32	contest	contest	VERB
inlawrev-3506	393	33	arbitrary	arbitrary	ADJ
inlawrev-3506	393	34	or	or	CCONJ
inlawrev-3506	393	35	unfounded	unfounded	ADJ
inlawrev-3506	393	36	notices	notice	NOUN
inlawrev-3506	393	37	of	of	ADP
inlawrev-3506	393	38	deficiency	deficiency	NOUN
inlawrev-3506	393	39	.	.	PUNCT
inlawrev-3506	394	1	first	first	ADV
inlawrev-3506	394	2	,	,	PUNCT
inlawrev-3506	394	3	the	the	DET
inlawrev-3506	394	4	tax	tax	NOUN
inlawrev-3506	394	5	court	court	NOUN
inlawrev-3506	394	6	provides	provide	VERB
inlawrev-3506	394	7	a	a	DET
inlawrev-3506	394	8	forum	forum	NOUN
inlawrev-3506	394	9	for	for	SCONJ
inlawrev-3506	394	10	taxpayers	taxpayer	NOUN
inlawrev-3506	394	11	to	to	PART
inlawrev-3506	394	12	contest	contest	VERB
inlawrev-3506	394	13	notices	notice	NOUN
inlawrev-3506	394	14	of	of	ADP
inlawrev-3506	394	15	deficiency	deficiency	NOUN
inlawrev-3506	394	16	without	without	ADP
inlawrev-3506	394	17	first	first	ADV
inlawrev-3506	394	18	paying	pay	VERB
inlawrev-3506	394	19	the	the	DET
inlawrev-3506	394	20	deficiency	deficiency	NOUN
inlawrev-3506	394	21	asserted	assert	VERB
inlawrev-3506	394	22	.	.	PUNCT
inlawrev-3506	395	1	in	in	ADP
inlawrev-3506	395	2	addition	addition	NOUN
inlawrev-3506	395	3	,	,	PUNCT
inlawrev-3506	395	4	an	an	DET
inlawrev-3506	395	5	undocumented	undocumented	ADJ
inlawrev-3506	395	6	notice	notice	NOUN
inlawrev-3506	395	7	alleging	allege	VERB
inlawrev-3506	395	8	unreported	unreported	ADJ
inlawrev-3506	395	9	income	income	NOUN
inlawrev-3506	395	10	would	would	AUX
inlawrev-3506	395	11	be	be	AUX
inlawrev-3506	395	12	arbitrary	arbitrary	ADJ
inlawrev-3506	395	13	and	and	CCONJ
inlawrev-3506	395	14	erroneous	erroneous	ADJ
inlawrev-3506	395	15	,	,	PUNCT
inlawrev-3506	395	16	which	which	PRON
inlawrev-3506	395	17	,	,	PUNCT
inlawrev-3506	395	18	on	on	ADP
inlawrev-3506	395	19	the	the	DET
inlawrev-3506	395	20	taxpayer	taxpayer	NOUN
inlawrev-3506	395	21	's	's	PART
inlawrev-3506	395	22	motion	motion	NOUN
inlawrev-3506	395	23	,	,	PUNCT
inlawrev-3506	395	24	would	would	AUX
inlawrev-3506	395	25	result	result	VERB
inlawrev-3506	395	26	in	in	ADP
inlawrev-3506	395	27	a	a	DET
inlawrev-3506	395	28	shift	shift	NOUN
inlawrev-3506	395	29	to	to	ADP
inlawrev-3506	395	30	the	the	DET
inlawrev-3506	395	31	irs	irs	PROPN
inlawrev-3506	395	32	of	of	ADP
inlawrev-3506	395	33	the	the	DET
inlawrev-3506	395	34	burden	burden	NOUN
inlawrev-3506	395	35	of	of	ADP
inlawrev-3506	395	36	going	go	VERB
inlawrev-3506	395	37	forward	forward	ADV
inlawrev-3506	395	38	,	,	PUNCT
inlawrev-3506	395	39	unless	unless	SCONJ
inlawrev-3506	395	40	the	the	DET
inlawrev-3506	395	41	irs	irs	PROPN
inlawrev-3506	395	42	were	be	AUX
inlawrev-3506	395	43	able	able	ADJ
inlawrev-3506	395	44	to	to	PART
inlawrev-3506	395	45	tie	tie	VERB
inlawrev-3506	395	46	the	the	DET
inlawrev-3506	395	47	taxpayer	taxpayer	NOUN
inlawrev-3506	395	48	to	to	ADP
inlawrev-3506	395	49	the	the	DET
inlawrev-3506	395	50	tax	tax	NOUN
inlawrev-3506	395	51	-	-	PUNCT
inlawrev-3506	395	52	generating	generate	VERB
inlawrev-3506	395	53	activity	activity	NOUN
inlawrev-3506	395	54	.	.	PUNCT
inlawrev-3506	396	1	in	in	ADP
inlawrev-3506	396	2	the	the	DET
inlawrev-3506	396	3	case	case	NOUN
inlawrev-3506	396	4	of	of	ADP
inlawrev-3506	396	5	an	an	DET
inlawrev-3506	396	6	arbitrary	arbitrary	ADJ
inlawrev-3506	396	7	notice	notice	NOUN
inlawrev-3506	396	8	denying	deny	VERB
inlawrev-3506	396	9	a	a	DET
inlawrev-3506	396	10	deduction	deduction	NOUN
inlawrev-3506	396	11	,	,	PUNCT
inlawrev-3506	396	12	credit	credit	NOUN
inlawrev-3506	396	13	,	,	PUNCT
inlawrev-3506	396	14	or	or	CCONJ
inlawrev-3506	396	15	exclusion	exclusion	NOUN
inlawrev-3506	396	16	,	,	PUNCT
inlawrev-3506	396	17	the	the	DET
inlawrev-3506	396	18	taxpayer	taxpayer	NOUN
inlawrev-3506	396	19	should	should	AUX
inlawrev-3506	396	20	have	have	VERB
inlawrev-3506	396	21	the	the	DET
inlawrev-3506	396	22	evidence	evidence	NOUN
inlawrev-3506	396	23	to	to	PART
inlawrev-3506	396	24	rebut	rebut	VERB
inlawrev-3506	396	25	the	the	DET
inlawrev-3506	396	26	irs	irs	PROPN
inlawrev-3506	396	27	's	's	PART
inlawrev-3506	396	28	contention	contention	NOUN
inlawrev-3506	396	29	.	.	PUNCT
inlawrev-3506	397	1	furthermore	furthermore	ADV
inlawrev-3506	397	2	,	,	PUNCT
inlawrev-3506	397	3	as	as	SCONJ
inlawrev-3506	397	4	discussed	discuss	VERB
inlawrev-3506	397	5	above	above	ADV
inlawrev-3506	397	6	.	.	PUNCT
inlawrev-3506	398	1	code	code	NOUN
inlawrev-3506	398	2	section	section	NOUN
inlawrev-3506	398	3	7430	7430	NUM
inlawrev-3506	398	4	allows	allow	VERB
inlawrev-3506	398	5	a	a	DET
inlawrev-3506	398	6	court	court	NOUN
inlawrev-3506	398	7	to	to	PART
inlawrev-3506	398	8	award	award	VERB
inlawrev-3506	398	9	a	a	DET
inlawrev-3506	398	10	prevailing	prevail	VERB
inlawrev-3506	398	11	taxpayer	taxpayer	NOUN
inlawrev-3506	398	12	reasonable	reasonable	ADJ
inlawrev-3506	398	13	litigation	litigation	NOUN
inlawrev-3506	398	14	and	and	CCONJ
inlawrev-3506	398	15	administrative	administrative	ADJ
inlawrev-3506	398	16	costs	cost	NOUN
inlawrev-3506	398	17	if	if	SCONJ
inlawrev-3506	398	18	the	the	DET
inlawrev-3506	398	19	irs	irs	PROPN
inlawrev-3506	398	20	's	's	PART
inlawrev-3506	398	21	position	position	NOUN
inlawrev-3506	398	22	was	be	AUX
inlawrev-3506	398	23	not	not	PART
inlawrev-3506	398	24	substantiallyjustified	substantiallyjustifie	VERB
inlawrev-3506	398	25	and	and	CCONJ
inlawrev-3506	398	26	the	the	DET
inlawrev-3506	398	27	taxpayer	taxpayer	NOUN
inlawrev-3506	398	28	"	"	PUNCT
inlawrev-3506	398	29	has	have	AUX
inlawrev-3506	398	30	exhausted	exhaust	VERB
inlawrev-3506	398	31	the	the	DET
inlawrev-3506	398	32	administrative	administrative	ADJ
inlawrev-3506	398	33	remedies	remedy	NOUN
inlawrev-3506	398	34	available"'^	available"'^	NOUN
inlawrev-3506	398	35	to	to	ADP
inlawrev-3506	398	36	him	he	PRON
inlawrev-3506	398	37	within	within	ADP
inlawrev-3506	398	38	the	the	DET
inlawrev-3506	398	39	irs	irs	PROPN
inlawrev-3506	398	40	.	.	PUNCT
inlawrev-3506	399	1	'^	'^	PROPN
inlawrev-3506	399	2	section	section	NOUN
inlawrev-3506	399	3	7430	7430	NUM
inlawrev-3506	399	4	,	,	PUNCT
inlawrev-3506	399	5	which	which	PRON
inlawrev-3506	399	6	requires	require	VERB
inlawrev-3506	399	7	that	that	SCONJ
inlawrev-3506	399	8	the	the	DET
inlawrev-3506	399	9	taxpayer	taxpayer	NOUN
inlawrev-3506	399	10	substantially	substantially	ADV
inlawrev-3506	399	11	prevail	prevail	VERB
inlawrev-3506	399	12	,	,	PUNCT
inlawrev-3506	399	13	will	will	AUX
inlawrev-3506	399	14	not	not	PART
inlawrev-3506	399	15	protect	protect	VERB
inlawrev-3506	399	16	a	a	DET
inlawrev-3506	399	17	taxpayer	taxpayer	NOUN
inlawrev-3506	399	18	who	who	PRON
inlawrev-3506	399	19	loses	lose	VERB
inlawrev-3506	399	20	on	on	ADP
inlawrev-3506	399	21	the	the	DET
inlawrev-3506	399	22	merits	merit	NOUN
inlawrev-3506	399	23	after	after	ADP
inlawrev-3506	399	24	a	a	DET
inlawrev-3506	399	25	successful	successful	ADJ
inlawrev-3506	399	26	"	"	PUNCT
inlawrev-3506	399	27	fishing	fishing	NOUN
inlawrev-3506	399	28	expedition	expedition	NOUN
inlawrev-3506	399	29	"	"	PUNCT
inlawrev-3506	399	30	notwithstanding	notwithstanding	ADP
inlawrev-3506	399	31	our	our	PRON
inlawrev-3506	399	32	legal	legal	ADJ
inlawrev-3506	399	33	view	view	NOUN
inlawrev-3506	399	34	that	that	SCONJ
inlawrev-3506	399	35	the	the	DET
inlawrev-3506	399	36	ninth	ninth	ADJ
inlawrev-3506	399	37	circuit	circuit	NOUN
inlawrev-3506	399	38	panel	panel	NOUN
inlawrev-3506	399	39	majority	majority	NOUN
inlawrev-3506	399	40	was	be	AUX
inlawrev-3506	399	41	incorrect	incorrect	ADJ
inlawrev-3506	399	42	in	in	ADP
inlawrev-3506	399	43	its	its	PRON
inlawrev-3506	399	44	legal	legal	ADJ
inlawrev-3506	399	45	analysis	analysis	NOUN
inlawrev-3506	399	46	ofthe	ofthe	ADJ
inlawrev-3506	399	47	jurisdiction	jurisdiction	NOUN
inlawrev-3506	399	48	ofthe	ofthe	ADJ
inlawrev-3506	399	49	tax	tax	NOUN
inlawrev-3506	399	50	court	court	NOUN
inlawrev-3506	399	51	and	and	CCONJ
inlawrev-3506	399	52	our	our	PRON
inlawrev-3506	399	53	commitment	commitment	NOUN
inlawrev-3506	399	54	to	to	PART
inlawrev-3506	399	55	defend	defend	VERB
inlawrev-3506	399	56	the	the	DET
inlawrev-3506	399	57	jurisdiction	jurisdiction	NOUN
inlawrev-3506	399	58	as	as	SCONJ
inlawrev-3506	399	59	noted	note	VERB
inlawrev-3506	399	60	above	above	ADV
inlawrev-3506	399	61	,	,	PUNCT
inlawrev-3506	399	62	the	the	DET
inlawrev-3506	399	63	process	process	NOUN
inlawrev-3506	399	64	the	the	DET
inlawrev-3506	399	65	service	service	NOUN
inlawrev-3506	399	66	used	use	VERB
inlawrev-3506	399	67	in	in	ADP
inlawrev-3506	399	68	scar	scar	NOUN
inlawrev-3506	399	69	is	be	AUX
inlawrev-3506	399	70	rightly	rightly	ADV
inlawrev-3506	399	71	condemned	condemn	VERB
inlawrev-3506	399	72	.	.	PUNCT
inlawrev-3506	400	1	the	the	DET
inlawrev-3506	400	2	office	office	NOUN
inlawrev-3506	400	3	of	of	ADP
inlawrev-3506	400	4	chief	chief	ADJ
inlawrev-3506	400	5	counsel	counsel	NOUN
inlawrev-3506	400	6	has	have	AUX
inlawrev-3506	400	7	expressed	express	VERB
inlawrev-3506	400	8	to	to	ADP
inlawrev-3506	400	9	the	the	DET
inlawrev-3506	400	10	examination	examination	NOUN
inlawrev-3506	400	11	division	division	NOUN
inlawrev-3506	400	12	its	its	PRON
inlawrev-3506	400	13	strong	strong	ADJ
inlawrev-3506	400	14	objections	objection	NOUN
inlawrev-3506	400	15	to	to	ADP
inlawrev-3506	400	16	the	the	DET
inlawrev-3506	400	17	procedure	procedure	NOUN
inlawrev-3506	400	18	of	of	ADP
inlawrev-3506	400	19	issuing	issue	VERB
inlawrev-3506	400	20	inadequate	inadequate	ADJ
inlawrev-3506	400	21	notices	notice	NOUN
inlawrev-3506	400	22	to	to	PART
inlawrev-3506	400	23	"	"	PUNCT
inlawrev-3506	400	24	protect	protect	VERB
inlawrev-3506	400	25	the	the	DET
inlawrev-3506	400	26	government	government	NOUN
inlawrev-3506	400	27	's	's	PART
inlawrev-3506	400	28	interest	interest	NOUN
inlawrev-3506	400	29	.	.	PUNCT
inlawrev-3506	400	30	"	"	PUNCT
inlawrev-3506	401	1	steps	step	NOUN
inlawrev-3506	401	2	are	be	AUX
inlawrev-3506	401	3	being	be	AUX
inlawrev-3506	401	4	taken	take	VERB
inlawrev-3506	401	5	to	to	PART
inlawrev-3506	401	6	prevent	prevent	VERB
inlawrev-3506	401	7	a	a	DET
inlawrev-3506	401	8	repeat	repeat	NOUN
inlawrev-3506	401	9	ofthe	ofthe	ADJ
inlawrev-3506	401	10	situation	situation	NOUN
inlawrev-3506	401	11	exemplified	exemplify	VERB
inlawrev-3506	401	12	by	by	ADP
inlawrev-3506	401	13	scar	scar	NOUN
inlawrev-3506	401	14	.	.	PUNCT
inlawrev-3506	402	1	all	all	DET
inlawrev-3506	402	2	attorneys	attorney	NOUN
inlawrev-3506	402	3	in	in	ADP
inlawrev-3506	402	4	the	the	DET
inlawrev-3506	402	5	office	office	NOUN
inlawrev-3506	402	6	ofchiefcounsel	ofchiefcounsel	NOUN
inlawrev-3506	402	7	should	should	AUX
inlawrev-3506	402	8	be	be	AUX
inlawrev-3506	402	9	aware	aware	ADJ
inlawrev-3506	402	10	of	of	ADP
inlawrev-3506	402	11	this	this	PRON
inlawrev-3506	402	12	and	and	CCONJ
inlawrev-3506	402	13	take	take	VERB
inlawrev-3506	402	14	necessary	necessary	ADJ
inlawrev-3506	402	15	steps	step	NOUN
inlawrev-3506	402	16	to	to	PART
inlawrev-3506	402	17	forestall	forestall	VERB
inlawrev-3506	402	18	further	further	ADJ
inlawrev-3506	402	19	scar	scar	NOUN
inlawrev-3506	402	20	situations	situation	NOUN
inlawrev-3506	402	21	.	.	PUNCT
inlawrev-3506	403	1	lgm	lgm	PROPN
inlawrev-3506	403	2	tl-3	tl-3	PRON
inlawrev-3506	404	1	(	(	PUNCT
inlawrev-3506	404	2	jan	jan	PROPN
inlawrev-3506	404	3	.	.	PROPN
inlawrev-3506	404	4	15	15	NUM
inlawrev-3506	404	5	,	,	PUNCT
inlawrev-3506	404	6	1988	1988	NUM
inlawrev-3506	404	7	)	)	PUNCT
inlawrev-3506	404	8	,	,	PUNCT
inlawrev-3506	404	9	2000	2000	NUM
inlawrev-3506	404	10	tnt	tnt	PROPN
inlawrev-3506	404	11	121	121	NUM
inlawrev-3506	404	12	-	-	SYM
inlawrev-3506	404	13	89	89	NUM
inlawrev-3506	404	14	.	.	PUNCT
inlawrev-3506	404	15	89	89	NUM
inlawrev-3506	404	16	.	.	PUNCT
inlawrev-3506	405	1	see	see	VERB
inlawrev-3506	405	2	george	george	PROPN
inlawrev-3506	405	3	guttman	guttman	PROPN
inlawrev-3506	405	4	,	,	PUNCT
inlawrev-3506	405	5	public	public	ADJ
inlawrev-3506	405	6	relations	relation	NOUN
inlawrev-3506	405	7	:	:	PUNCT
inlawrev-3506	405	8	the	the	DET
inlawrev-3506	405	9	irs	irs	PROPN
inlawrev-3506	405	10	coulddo	coulddo	VERB
inlawrev-3506	405	11	a	a	DET
inlawrev-3506	405	12	lot	lot	NOUN
inlawrev-3506	405	13	more	more	ADJ
inlawrev-3506	405	14	to	to	PART
inlawrev-3506	405	15	help	help	VERB
inlawrev-3506	405	16	its	its	PRON
inlawrev-3506	405	17	image	image	NOUN
inlawrev-3506	405	18	,	,	PUNCT
inlawrev-3506	405	19	87	87	NUM
inlawrev-3506	405	20	tax	tax	NOUN
inlawrev-3506	405	21	notes	note	NOUN
inlawrev-3506	405	22	479	479	NUM
inlawrev-3506	405	23	,	,	PUNCT
inlawrev-3506	405	24	480	480	NUM
inlawrev-3506	405	25	(	(	PUNCT
inlawrev-3506	405	26	2000	2000	NUM
inlawrev-3506	405	27	)	)	PUNCT
inlawrev-3506	405	28	.	.	PUNCT
inlawrev-3506	406	1	90	90	NUM
inlawrev-3506	406	2	.	.	PUNCT
inlawrev-3506	406	3	ryan	ryan	PROPN
inlawrev-3506	406	4	j.	j.	PROPN
inlawrev-3506	406	5	donmoyer	donmoyer	PROPN
inlawrev-3506	406	6	,	,	PUNCT
inlawrev-3506	406	7	horror	horror	NOUN
inlawrev-3506	406	8	story	story	NOUN
inlawrev-3506	406	9	heard	hear	VERB
inlawrev-3506	406	10	by	by	ADP
inlawrev-3506	406	11	senate	senate	PROPN
inlawrev-3506	406	12	panel	panel	NOUN
inlawrev-3506	406	13	was	be	AUX
inlawrev-3506	406	14	half	half	ADV
inlawrev-3506	406	15	-	-	PUNCT
inlawrev-3506	406	16	told	tell	VERB
inlawrev-3506	406	17	tale	tale	NOUN
inlawrev-3506	406	18	,	,	PUNCT
inlawrev-3506	406	19	79	79	NUM
inlawrev-3506	406	20	tax	tax	NOUN
inlawrev-3506	406	21	notes	note	NOUN
inlawrev-3506	406	22	518	518	NUM
inlawrev-3506	406	23	,	,	PUNCT
inlawrev-3506	406	24	520	520	NUM
inlawrev-3506	406	25	(	(	PUNCT
inlawrev-3506	406	26	1998	1998	NUM
inlawrev-3506	406	27	)	)	PUNCT
inlawrev-3506	406	28	.	.	PUNCT
inlawrev-3506	407	1	91	91	NUM
inlawrev-3506	407	2	.	.	PUNCT
inlawrev-3506	408	1	5eei.r.c	5eei.r.c	PROPN
inlawrev-3506	408	2	.	.	PUNCT
inlawrev-3506	409	1	§	§	PROPN
inlawrev-3506	409	2	7213a(supp	7213a(supp	NUM
inlawrev-3506	409	3	.	.	PUNCT
inlawrev-3506	410	1	v1999	v1999	NOUN
inlawrev-3506	410	2	)	)	PUNCT
inlawrev-3506	410	3	.	.	PUNCT
inlawrev-3506	411	1	92	92	NUM
inlawrev-3506	411	2	.	.	PUNCT
inlawrev-3506	411	3	h.r.2676	h.r.2676	PROPN
inlawrev-3506	411	4	,	,	PUNCT
inlawrev-3506	411	5	105th	105th	PROPN
inlawrev-3506	411	6	cong	cong	NOUN
inlawrev-3506	411	7	.	.	PUNCT
inlawrev-3506	412	1	§	§	PROPN
inlawrev-3506	412	2	1203(1998	1203(1998	NUM
inlawrev-3506	412	3	)	)	PUNCT
inlawrev-3506	412	4	.	.	PUNCT
inlawrev-3506	413	1	93	93	NUM
inlawrev-3506	413	2	.	.	PUNCT
inlawrev-3506	414	1	/^.	/^.	PUNCT
inlawrev-3506	414	2	at§1203(b)(6)-(10	at§1203(b)(6)-(10	NUM
inlawrev-3506	414	3	)	)	PUNCT
inlawrev-3506	414	4	.	.	PUNCT
inlawrev-3506	415	1	94	94	NUM
inlawrev-3506	415	2	.	.	PUNCT
inlawrev-3506	416	1	i	i	PRON
inlawrev-3506	416	2	d	d	PROPN
inlawrev-3506	416	3	95	95	NUM
inlawrev-3506	416	4	.	.	PUNCT
inlawrev-3506	417	1	i.r.c.§	i.r.c.§	PROPN
inlawrev-3506	417	2	7430(b)(1	7430(b)(1	NOUN
inlawrev-3506	417	3	)	)	PUNCT
inlawrev-3506	417	4	(	(	PUNCT
inlawrev-3506	417	5	1994	1994	NUM
inlawrev-3506	417	6	)	)	PUNCT
inlawrev-3506	417	7	.	.	PUNCT
inlawrev-3506	418	1	96	96	NUM
inlawrev-3506	418	2	.	.	PUNCT
inlawrev-3506	419	1	i	i	PRON
inlawrev-3506	419	2	d	d	PROPN
inlawrev-3506	419	3	§	§	PROPN
inlawrev-3506	419	4	7430	7430	NUM
inlawrev-3506	419	5	.	.	PUNCT
inlawrev-3506	420	1	200	200	NUM
inlawrev-3506	420	2	1	1	NUM
inlawrev-3506	420	3	]	]	PUNCT
inlawrev-3506	420	4	a	a	DET
inlawrev-3506	420	5	reply	reply	NOUN
inlawrev-3506	420	6	to	to	ADP
inlawrev-3506	420	7	professor	professor	NOUN
inlawrev-3506	420	8	schoenfeld	schoenfeld	NOUN
inlawrev-3506	420	9	157	157	NUM
inlawrev-3506	420	10	by	by	ADP
inlawrev-3506	420	11	the	the	DET
inlawrev-3506	420	12	irs	irs	PROPN
inlawrev-3506	420	13	.	.	PUNCT
inlawrev-3506	421	1	however	however	ADV
inlawrev-3506	421	2	,	,	PUNCT
inlawrev-3506	421	3	tax	tax	NOUN
inlawrev-3506	421	4	court	court	NOUN
inlawrev-3506	421	5	rules	rule	NOUN
inlawrev-3506	421	6	require	require	VERB
inlawrev-3506	421	7	parties	party	NOUN
inlawrev-3506	421	8	or	or	CCONJ
inlawrev-3506	421	9	their	their	PRON
inlawrev-3506	421	10	attorneys	attorney	NOUN
inlawrev-3506	421	11	to	to	PART
inlawrev-3506	421	12	sign	sign	VERB
inlawrev-3506	421	13	their	their	PRON
inlawrev-3506	421	14	pleadings,^	pleadings,^	NOUN
inlawrev-3506	421	15	'	'	PUNCT
inlawrev-3506	421	16	and	and	CCONJ
inlawrev-3506	421	17	they	they	PRON
inlawrev-3506	421	18	contain	contain	VERB
inlawrev-3506	421	19	sanctions	sanction	NOUN
inlawrev-3506	421	20	similar	similar	ADJ
inlawrev-3506	421	21	to	to	PART
inlawrev-3506	421	22	rule	rule	VERB
inlawrev-3506	421	23	1	1	NUM
inlawrev-3506	421	24	1	1	NUM
inlawrev-3506	421	25	of	of	ADP
inlawrev-3506	421	26	the	the	DET
inlawrev-3506	421	27	federal	federal	ADJ
inlawrev-3506	421	28	rules	rule	NOUN
inlawrev-3506	421	29	of	of	ADP
inlawrev-3506	421	30	civil	civil	ADJ
inlawrev-3506	421	31	procedure	procedure	NOUN
inlawrev-3506	421	32	for	for	ADP
inlawrev-3506	421	33	pleadings	pleading	NOUN
inlawrev-3506	421	34	filed	file	VERB
inlawrev-3506	421	35	for	for	ADP
inlawrev-3506	421	36	improper	improper	ADJ
inlawrev-3506	421	37	purposes	purpose	NOUN
inlawrev-3506	421	38	:	:	PUNCT
inlawrev-3506	421	39	the	the	DET
inlawrev-3506	421	40	signature	signature	NOUN
inlawrev-3506	421	41	ofcounsel	ofcounsel	NOUN
inlawrev-3506	421	42	or	or	CCONJ
inlawrev-3506	421	43	a	a	DET
inlawrev-3506	421	44	party	party	NOUN
inlawrev-3506	421	45	constitutes	constitute	VERB
inlawrev-3506	421	46	a	a	DET
inlawrev-3506	421	47	certificate	certificate	NOUN
inlawrev-3506	421	48	by	by	ADP
inlawrev-3506	421	49	the	the	DET
inlawrev-3506	421	50	signer	signer	NOUN
inlawrev-3506	421	51	that	that	PRON
inlawrev-3506	421	52	...	...	PUNCT
inlawrev-3506	421	53	to	to	ADP
inlawrev-3506	421	54	the	the	DET
inlawrev-3506	421	55	best	good	ADJ
inlawrev-3506	421	56	of	of	ADP
inlawrev-3506	421	57	the	the	DET
inlawrev-3506	421	58	signer	signer	NOUN
inlawrev-3506	421	59	's	's	PART
inlawrev-3506	421	60	knowledge	knowledge	NOUN
inlawrev-3506	421	61	,	,	PUNCT
inlawrev-3506	421	62	information	information	NOUN
inlawrev-3506	421	63	,	,	PUNCT
inlawrev-3506	421	64	and	and	CCONJ
inlawrev-3506	421	65	belief	belief	NOUN
inlawrev-3506	421	66	formed	form	VERB
inlawrev-3506	421	67	after	after	ADP
inlawrev-3506	421	68	reasonable	reasonable	ADJ
inlawrev-3506	421	69	inquiry	inquiry	NOUN
inlawrev-3506	421	70	,	,	PUNCT
inlawrev-3506	421	71	it	it	PRON
inlawrev-3506	421	72	is	be	AUX
inlawrev-3506	421	73	well	well	ADV
inlawrev-3506	421	74	grounded	ground	VERB
inlawrev-3506	421	75	in	in	ADP
inlawrev-3506	421	76	fact	fact	NOUN
inlawrev-3506	421	77	and	and	CCONJ
inlawrev-3506	421	78	is	be	AUX
inlawrev-3506	421	79	warranted	warrant	VERB
inlawrev-3506	421	80	by	by	ADP
inlawrev-3506	421	81	existing	exist	VERB
inlawrev-3506	421	82	law	law	NOUN
inlawrev-3506	421	83	or	or	CCONJ
inlawrev-3506	421	84	a	a	DET
inlawrev-3506	421	85	good	good	ADJ
inlawrev-3506	421	86	faith	faith	NOUN
inlawrev-3506	421	87	argument	argument	NOUN
inlawrev-3506	421	88	for	for	ADP
inlawrev-3506	421	89	the	the	DET
inlawrev-3506	421	90	extension	extension	NOUN
inlawrev-3506	421	91	,	,	PUNCT
inlawrev-3506	421	92	modification	modification	NOUN
inlawrev-3506	421	93	,	,	PUNCT
inlawrev-3506	421	94	or	or	CCONJ
inlawrev-3506	421	95	reversal	reversal	NOUN
inlawrev-3506	421	96	ofexisting	ofexisting	NOUN
inlawrev-3506	421	97	law	law	NOUN
inlawrev-3506	421	98	,	,	PUNCT
inlawrev-3506	421	99	and	and	CCONJ
inlawrev-3506	421	100	that	that	SCONJ
inlawrev-3506	421	101	it	it	PRON
inlawrev-3506	421	102	is	be	AUX
inlawrev-3506	421	103	not	not	PART
inlawrev-3506	421	104	interposedfor	interposedfor	NOUN
inlawrev-3506	421	105	any	any	DET
inlawrev-3506	421	106	improperpurpose	improperpurpose	NOUN
inlawrev-3506	421	107	,	,	PUNCT
inlawrev-3506	421	108	such	such	ADJ
inlawrev-3506	421	109	as	as	ADP
inlawrev-3506	421	110	to	to	PART
inlawrev-3506	421	111	harass	harass	VERB
inlawrev-3506	421	112	or	or	CCONJ
inlawrev-3506	421	113	to	to	PART
inlawrev-3506	421	114	cause	cause	VERB
inlawrev-3506	421	115	unnecessary	unnecessary	ADJ
inlawrev-3506	421	116	delay	delay	NOUN
inlawrev-3506	421	117	or	or	CCONJ
inlawrev-3506	421	118	needless	needless	ADJ
inlawrev-3506	421	119	increase	increase	NOUN
inlawrev-3506	421	120	in	in	ADP
inlawrev-3506	421	121	the	the	DET
inlawrev-3506	421	122	cost	cost	NOUN
inlawrev-3506	421	123	oflitigation	oflitigation	NOUN
inlawrev-3506	421	124	.	.	PUNCT
inlawrev-3506	422	1	...	...	PUNCT
inlawrev-3506	423	1	if	if	SCONJ
inlawrev-3506	423	2	a	a	DET
inlawrev-3506	423	3	pleading	pleading	NOUN
inlawrev-3506	423	4	is	be	AUX
inlawrev-3506	423	5	signed	sign	VERB
inlawrev-3506	423	6	in	in	ADP
inlawrev-3506	423	7	violation	violation	NOUN
inlawrev-3506	423	8	of	of	ADP
inlawrev-3506	423	9	this	this	DET
inlawrev-3506	423	10	rule	rule	NOUN
inlawrev-3506	423	11	,	,	PUNCT
inlawrev-3506	423	12	the	the	DET
inlawrev-3506	423	13	court	court	NOUN
inlawrev-3506	423	14	,	,	PUNCT
inlawrev-3506	423	15	upon	upon	SCONJ
inlawrev-3506	423	16	motion	motion	NOUN
inlawrev-3506	423	17	or	or	CCONJ
inlawrev-3506	423	18	upon	upon	SCONJ
inlawrev-3506	423	19	its	its	PRON
inlawrev-3506	423	20	own	own	ADJ
inlawrev-3506	423	21	initiative	initiative	NOUN
inlawrev-3506	423	22	,	,	PUNCT
inlawrev-3506	423	23	may	may	AUX
inlawrev-3506	423	24	impose	impose	VERB
inlawrev-3506	423	25	upon	upon	SCONJ
inlawrev-3506	423	26	the	the	DET
inlawrev-3506	423	27	person	person	NOUN
inlawrev-3506	423	28	who	who	PRON
inlawrev-3506	423	29	signed	sign	VERB
inlawrev-3506	423	30	it	it	PRON
inlawrev-3506	423	31	,	,	PUNCT
inlawrev-3506	423	32	a	a	DET
inlawrev-3506	423	33	represented	represent	VERB
inlawrev-3506	423	34	party	party	NOUN
inlawrev-3506	423	35	,	,	PUNCT
inlawrev-3506	423	36	or	or	CCONJ
inlawrev-3506	423	37	both	both	PRON
inlawrev-3506	423	38	,	,	PUNCT
inlawrev-3506	423	39	an	an	DET
inlawrev-3506	423	40	appropriate	appropriate	ADJ
inlawrev-3506	423	41	sanction	sanction	NOUN
inlawrev-3506	423	42	,	,	PUNCT
inlawrev-3506	423	43	which	which	PRON
inlawrev-3506	423	44	may	may	AUX
inlawrev-3506	423	45	include	include	VERB
inlawrev-3506	423	46	an	an	DET
inlawrev-3506	423	47	order	order	NOUN
inlawrev-3506	423	48	to	to	PART
inlawrev-3506	423	49	pay	pay	VERB
inlawrev-3506	423	50	to	to	ADP
inlawrev-3506	423	51	the	the	DET
inlawrev-3506	423	52	other	other	ADJ
inlawrev-3506	423	53	party	party	NOUN
inlawrev-3506	423	54	or	or	CCONJ
inlawrev-3506	423	55	parties	party	NOUN
inlawrev-3506	423	56	the	the	DET
inlawrev-3506	423	57	amount	amount	NOUN
inlawrev-3506	423	58	of	of	ADP
inlawrev-3506	423	59	the	the	DET
inlawrev-3506	423	60	reasonable	reasonable	ADJ
inlawrev-3506	423	61	expenses	expense	NOUN
inlawrev-3506	423	62	incurred	incur	VERB
inlawrev-3506	423	63	because	because	SCONJ
inlawrev-3506	423	64	of	of	ADP
inlawrev-3506	423	65	the	the	DET
inlawrev-3506	423	66	filing	filing	NOUN
inlawrev-3506	423	67	of	of	ADP
inlawrev-3506	423	68	the	the	DET
inlawrev-3506	423	69	pleading	pleading	NOUN
inlawrev-3506	423	70	,	,	PUNCT
inlawrev-3506	423	71	including	include	VERB
inlawrev-3506	423	72	reasonable	reasonable	ADJ
inlawrev-3506	423	73	counsel	counsel	NOUN
inlawrev-3506	423	74	's	's	PART
inlawrev-3506	423	75	fees.^^	fees.^^	NOUN
inlawrev-3506	423	76	this	this	DET
inlawrev-3506	423	77	provision	provision	NOUN
inlawrev-3506	423	78	provides	provide	VERB
inlawrev-3506	423	79	a	a	DET
inlawrev-3506	423	80	sanction	sanction	NOUN
inlawrev-3506	423	81	for	for	ADP
inlawrev-3506	423	82	the	the	DET
inlawrev-3506	423	83	hypothetical	hypothetical	ADJ
inlawrev-3506	423	84	circumstance	circumstance	NOUN
inlawrev-3506	423	85	in	in	ADP
inlawrev-3506	423	86	which	which	PRON
inlawrev-3506	423	87	irs	irs	PROPN
inlawrev-3506	423	88	pleadings	pleading	NOUN
inlawrev-3506	423	89	were	be	AUX
inlawrev-3506	423	90	made	make	VERB
inlawrev-3506	423	91	in	in	ADP
inlawrev-3506	423	92	order	order	NOUN
inlawrev-3506	423	93	to	to	PART
inlawrev-3506	423	94	perpetuate	perpetuate	VERB
inlawrev-3506	423	95	a	a	DET
inlawrev-3506	423	96	case	case	NOUN
inlawrev-3506	423	97	premised	premise	VERB
inlawrev-3506	423	98	on	on	ADP
inlawrev-3506	423	99	harassing	harass	VERB
inlawrev-3506	423	100	the	the	DET
inlawrev-3506	423	101	taxpayer	taxpayer	NOUN
inlawrev-3506	423	102	.	.	PUNCT
inlawrev-3506	424	1	c.	c.	PROPN
inlawrev-3506	424	2	uninformative	uninformative	PROPN
inlawrev-3506	424	3	notices.—professor	notices.—professor	PROPN
inlawrev-3506	424	4	schoenfeld	schoenfeld	PROPN
inlawrev-3506	424	5	also	also	ADV
inlawrev-3506	424	6	expresses	express	VERB
inlawrev-3506	424	7	concern	concern	NOUN
inlawrev-3506	424	8	about	about	ADP
inlawrev-3506	424	9	specificity	specificity	NOUN
inlawrev-3506	424	10	in	in	ADP
inlawrev-3506	424	11	notices	notice	NOUN
inlawrev-3506	424	12	of	of	ADP
inlawrev-3506	424	13	deficiency	deficiency	NOUN
inlawrev-3506	424	14	,	,	PUNCT
inlawrev-3506	424	15	arguing	argue	VERB
inlawrev-3506	424	16	that	that	SCONJ
inlawrev-3506	424	17	[	[	X
inlawrev-3506	424	18	a]pplying	a]pplye	VERB
inlawrev-3506	424	19	greenberg	greenberg	PROPN
inlawrev-3506	424	20	's	's	PART
inlawrev-3506	424	21	express	express	NOUN
inlawrev-3506	424	22	as	as	SCONJ
inlawrev-3506	424	23	the	the	DET
inlawrev-3506	424	24	service	service	NOUN
inlawrev-3506	424	25	argues	argue	VERB
inlawrev-3506	424	26	would	would	AUX
inlawrev-3506	424	27	shield	shield	VERB
inlawrev-3506	424	28	almost	almost	ADV
inlawrev-3506	424	29	all	all	PRON
inlawrev-3506	424	30	information	information	NOUN
inlawrev-3506	424	31	that	that	PRON
inlawrev-3506	424	32	might	might	AUX
inlawrev-3506	424	33	tend	tend	VERB
inlawrev-3506	424	34	to	to	PART
inlawrev-3506	424	35	show	show	VERB
inlawrev-3506	424	36	that	that	SCONJ
inlawrev-3506	424	37	an	an	DET
inlawrev-3506	424	38	employee	employee	NOUN
inlawrev-3506	424	39	of	of	ADP
inlawrev-3506	424	40	the	the	DET
inlawrev-3506	424	41	service	service	NOUN
inlawrev-3506	424	42	acted	act	VERB
inlawrev-3506	424	43	improperly	improperly	ADV
inlawrev-3506	424	44	or	or	CCONJ
inlawrev-3506	424	45	carelessly	carelessly	ADV
inlawrev-3506	424	46	.	.	PUNCT
inlawrev-3506	425	1	except	except	SCONJ
inlawrev-3506	425	2	for	for	ADP
inlawrev-3506	425	3	the	the	DET
inlawrev-3506	425	4	most	most	ADV
inlawrev-3506	425	5	blatant	blatant	ADJ
inlawrev-3506	425	6	and	and	CCONJ
inlawrev-3506	425	7	erroneous	erroneous	ADJ
inlawrev-3506	425	8	situations	situation	NOUN
inlawrev-3506	425	9	,	,	PUNCT
inlawrev-3506	425	10	such	such	ADJ
inlawrev-3506	425	11	as	as	ADP
inlawrev-3506	425	12	an	an	DET
inlawrev-3506	425	13	obvious	obvious	ADJ
inlawrev-3506	425	14	and	and	CCONJ
inlawrev-3506	425	15	substantial	substantial	ADJ
inlawrev-3506	425	16	mathematical	mathematical	ADJ
inlawrev-3506	425	17	error	error	NOUN
inlawrev-3506	425	18	on	on	ADP
inlawrev-3506	425	19	the	the	DET
inlawrev-3506	425	20	face	face	NOUN
inlawrev-3506	425	21	ofthe	ofthe	PRON
inlawrev-3506	425	22	statutory	statutory	ADJ
inlawrev-3506	425	23	notice	notice	NOUN
inlawrev-3506	425	24	,	,	PUNCT
inlawrev-3506	425	25	or	or	CCONJ
inlawrev-3506	425	26	a	a	DET
inlawrev-3506	425	27	notice	notice	NOUN
inlawrev-3506	425	28	which	which	PRON
inlawrev-3506	425	29	clearly	clearly	ADV
inlawrev-3506	425	30	does	do	AUX
inlawrev-3506	425	31	not	not	PART
inlawrev-3506	425	32	refer	refer	VERB
inlawrev-3506	425	33	to	to	ADP
inlawrev-3506	425	34	the	the	DET
inlawrev-3506	425	35	petitioner	petitioner	NOUN
inlawrev-3506	425	36	's	's	PART
inlawrev-3506	425	37	income	income	NOUN
inlawrev-3506	425	38	or	or	CCONJ
inlawrev-3506	425	39	deductions	deduction	NOUN
inlawrev-3506	425	40	,	,	PUNCT
inlawrev-3506	425	41	a	a	DET
inlawrev-3506	425	42	petitioner	petitioner	NOUN
inlawrev-3506	425	43	must	must	AUX
inlawrev-3506	425	44	know	know	VERB
inlawrev-3506	425	45	how	how	SCONJ
inlawrev-3506	425	46	the	the	DET
inlawrev-3506	425	47	specific	specific	ADJ
inlawrev-3506	425	48	dollar	dollar	NOUN
inlawrev-3506	425	49	assertions	assertion	NOUN
inlawrev-3506	425	50	in	in	ADP
inlawrev-3506	425	51	the	the	DET
inlawrev-3506	425	52	statutory	statutory	ADJ
inlawrev-3506	425	53	notice	notice	NOUN
inlawrev-3506	425	54	were	be	AUX
inlawrev-3506	425	55	computed	compute	VERB
inlawrev-3506	425	56	in	in	ADP
inlawrev-3506	425	57	order	order	NOUN
inlawrev-3506	425	58	to	to	PART
inlawrev-3506	425	59	begin	begin	VERB
inlawrev-3506	425	60	to	to	PART
inlawrev-3506	425	61	bear	bear	VERB
inlawrev-3506	425	62	his	his	PRON
inlawrev-3506	425	63	burden	burden	NOUN
inlawrev-3506	425	64	of	of	ADP
inlawrev-3506	425	65	refuting	refute	VERB
inlawrev-3506	425	66	the	the	DET
inlawrev-3506	425	67	assertions.^^	assertions.^^	NOUN
inlawrev-3506	426	1	it	it	PRON
inlawrev-3506	426	2	is	be	AUX
inlawrev-3506	426	3	certainly	certainly	ADV
inlawrev-3506	426	4	true	true	ADJ
inlawrev-3506	426	5	that	that	SCONJ
inlawrev-3506	426	6	the	the	DET
inlawrev-3506	426	7	taxpayer	taxpayer	NOUN
inlawrev-3506	426	8	must	must	AUX
inlawrev-3506	426	9	know	know	VERB
inlawrev-3506	426	10	how	how	SCONJ
inlawrev-3506	426	11	the	the	DET
inlawrev-3506	426	12	dollar	dollar	NOUN
inlawrev-3506	426	13	amounts	amount	VERB
inlawrev-3506	426	14	in	in	ADP
inlawrev-3506	426	15	the	the	DET
inlawrev-3506	426	16	notice	notice	NOUN
inlawrev-3506	426	17	were	be	AUX
inlawrev-3506	426	18	determined	determine	VERB
inlawrev-3506	426	19	in	in	ADP
inlawrev-3506	426	20	order	order	NOUN
inlawrev-3506	426	21	to	to	PART
inlawrev-3506	426	22	produce	produce	VERB
inlawrev-3506	426	23	appropriate	appropriate	ADJ
inlawrev-3506	426	24	evidence	evidence	NOUN
inlawrev-3506	426	25	to	to	PART
inlawrev-3506	426	26	contradict	contradict	VERB
inlawrev-3506	426	27	the	the	DET
inlawrev-3506	426	28	determination	determination	NOUN
inlawrev-3506	426	29	.	.	PUNCT
inlawrev-3506	427	1	however	however	ADV
inlawrev-3506	427	2	,	,	PUNCT
inlawrev-3506	427	3	greenberg	greenberg	PROPN
inlawrev-3506	427	4	's	's	PART
inlawrev-3506	427	5	express	express	NOUN
inlawrev-3506	427	6	does	do	AUX
inlawrev-3506	427	7	not	not	PART
inlawrev-3506	427	8	prevent	prevent	VERB
inlawrev-3506	427	9	specificity	specificity	NOUN
inlawrev-3506	427	10	in	in	ADP
inlawrev-3506	427	11	notices	notice	NOUN
inlawrev-3506	427	12	of	of	ADP
inlawrev-3506	427	13	deficiency	deficiency	NOUN
inlawrev-3506	427	14	.	.	PUNCT
inlawrev-3506	428	1	on	on	ADP
inlawrev-3506	428	2	the	the	DET
inlawrev-3506	428	3	contrary	contrary	NOUN
inlawrev-3506	428	4	.	.	PUNCT
inlawrev-3506	429	1	code	code	NOUN
inlawrev-3506	429	2	section	section	NOUN
inlawrev-3506	429	3	7522	7522	NUM
inlawrev-3506	429	4	,	,	PUNCT
inlawrev-3506	429	5	enacted	enact	VERB
inlawrev-3506	429	6	subsequent	subsequent	ADV
inlawrev-3506	429	7	to	to	ADP
inlawrev-3506	429	8	the	the	DET
inlawrev-3506	429	9	decision	decision	NOUN
inlawrev-3506	429	10	in	in	ADP
inlawrev-3506	429	11	greenberg	greenberg	PROPN
inlawrev-3506	429	12	's	's	PART
inlawrev-3506	429	13	express	express	ADJ
inlawrev-3506	429	14	,	,	PUNCT
inlawrev-3506	429	15	requires	require	VERB
inlawrev-3506	429	16	specificity	specificity	NOUN
inlawrev-3506	429	17	in	in	ADP
inlawrev-3506	429	18	irs	irs	PROPN
inlawrev-3506	429	19	notices	notice	NOUN
inlawrev-3506	429	20	,	,	PUNCT
inlawrev-3506	429	21	including	include	VERB
inlawrev-3506	429	22	notices	notice	NOUN
inlawrev-3506	429	23	of	of	ADP
inlawrev-3506	429	24	deficiency	deficiency	NOUN
inlawrev-3506	429	25	.	.	PUNCT
inlawrev-3506	430	1	in	in	ADP
inlawrev-3506	430	2	part	part	NOUN
inlawrev-3506	430	3	,	,	PUNCT
inlawrev-3506	430	4	it	it	PRON
inlawrev-3506	430	5	provides	provide	VERB
inlawrev-3506	430	6	:	:	PUNCT
inlawrev-3506	430	7	"	"	PUNCT
inlawrev-3506	430	8	any	any	DET
inlawrev-3506	430	9	notice	notice	NOUN
inlawrev-3506	430	10	to	to	PART
inlawrev-3506	430	11	which	which	PRON
inlawrev-3506	430	12	this	this	DET
inlawrev-3506	430	13	section	section	NOUN
inlawrev-3506	430	14	applies	apply	VERB
inlawrev-3506	430	15	shall	shall	AUX
inlawrev-3506	430	16	describe	describe	VERB
inlawrev-3506	430	17	the	the	DET
inlawrev-3506	430	18	basis	basis	NOUN
inlawrev-3506	430	19	for	for	ADP
inlawrev-3506	430	20	,	,	PUNCT
inlawrev-3506	430	21	and	and	CCONJ
inlawrev-3506	430	22	identify	identify	VERB
inlawrev-3506	430	23	the	the	DET
inlawrev-3506	430	24	amounts	amount	NOUN
inlawrev-3506	430	25	(	(	PUNCT
inlawrev-3506	430	26	if	if	SCONJ
inlawrev-3506	430	27	any	any	PRON
inlawrev-3506	430	28	)	)	PUNCT
inlawrev-3506	430	29	of	of	ADP
inlawrev-3506	430	30	.	.	PROPN
inlawrev-3506	430	31	97	97	NUM
inlawrev-3506	430	32	.	.	PUNCT
inlawrev-3506	431	1	see	see	VERB
inlawrev-3506	431	2	tax	tax	PROPN
inlawrev-3506	431	3	ct	ct	PROPN
inlawrev-3506	431	4	.	.	PUNCT
inlawrev-3506	431	5	r.	r.	PROPN
inlawrev-3506	431	6	prac	prac	PROPN
inlawrev-3506	431	7	.	.	PUNCT
inlawrev-3506	432	1	&	&	CCONJ
inlawrev-3506	433	1	p.	p.	NOUN
inlawrev-3506	433	2	23(a)(3	23(a)(3	NUM
inlawrev-3506	433	3	)	)	PUNCT
inlawrev-3506	433	4	(	(	PUNCT
inlawrev-3506	433	5	"	"	PUNCT
inlawrev-3506	433	6	the	the	DET
inlawrev-3506	433	7	original	original	ADJ
inlawrev-3506	433	8	signature	signature	NOUN
inlawrev-3506	433	9	,	,	PUNCT
inlawrev-3506	433	10	either	either	PRON
inlawrev-3506	433	11	of	of	ADP
inlawrev-3506	433	12	the	the	DET
inlawrev-3506	433	13	party	party	NOUN
inlawrev-3506	433	14	or	or	CCONJ
inlawrev-3506	433	15	the	the	DET
inlawrev-3506	433	16	party	party	NOUN
inlawrev-3506	433	17	's	's	PART
inlawrev-3506	433	18	counsel	counsel	NOUN
inlawrev-3506	433	19	,	,	PUNCT
inlawrev-3506	433	20	shall	shall	AUX
inlawrev-3506	433	21	be	be	AUX
inlawrev-3506	433	22	subscribed	subscribe	VERB
inlawrev-3506	433	23	in	in	ADP
inlawrev-3506	433	24	writing	write	VERB
inlawrev-3506	433	25	to	to	ADP
inlawrev-3506	433	26	the	the	DET
inlawrev-3506	433	27	original	original	ADJ
inlawrev-3506	433	28	ofevery	ofevery	NOUN
inlawrev-3506	433	29	paper	paper	NOUN
inlawrev-3506	433	30	filed	file	VERB
inlawrev-3506	433	31	by	by	ADP
inlawrev-3506	433	32	or	or	CCONJ
inlawrev-3506	433	33	for	for	ADP
inlawrev-3506	433	34	that	that	DET
inlawrev-3506	433	35	party	party	NOUN
inlawrev-3506	433	36	with	with	ADP
inlawrev-3506	433	37	the	the	DET
inlawrev-3506	433	38	court	court	NOUN
inlawrev-3506	433	39	,	,	PUNCT
inlawrev-3506	433	40	except	except	SCONJ
inlawrev-3506	433	41	as	as	ADV
inlawrev-3506	433	42	otherwise	otherwise	ADV
inlawrev-3506	433	43	provided	provide	VERB
inlawrev-3506	433	44	by	by	ADP
inlawrev-3506	433	45	these	these	DET
inlawrev-3506	433	46	rules	rule	NOUN
inlawrev-3506	433	47	.	.	PUNCT
inlawrev-3506	434	1	"	"	PUNCT
inlawrev-3506	434	2	)	)	PUNCT
inlawrev-3506	434	3	;	;	PUNCT
inlawrev-3506	434	4	i	i	PRON
inlawrev-3506	434	5	d.	d.	PROPN
inlawrev-3506	434	6	at	at	ADP
inlawrev-3506	434	7	33(b	33(b	NUM
inlawrev-3506	434	8	)	)	PUNCT
inlawrev-3506	434	9	(	(	PUNCT
inlawrev-3506	434	10	"	"	PUNCT
inlawrev-3506	434	11	if	if	SCONJ
inlawrev-3506	434	12	a	a	DET
inlawrev-3506	434	13	pleading	pleading	NOUN
inlawrev-3506	434	14	is	be	AUX
inlawrev-3506	434	15	not	not	PART
inlawrev-3506	434	16	signed	sign	VERB
inlawrev-3506	434	17	,	,	PUNCT
inlawrev-3506	434	18	it	it	PRON
inlawrev-3506	434	19	shall	shall	AUX
inlawrev-3506	434	20	be	be	AUX
inlawrev-3506	434	21	stricken	stricken	VERB
inlawrev-3506	434	22	,	,	PUNCT
inlawrev-3506	434	23	unless	unless	SCONJ
inlawrev-3506	434	24	it	it	PRON
inlawrev-3506	434	25	is	be	AUX
inlawrev-3506	434	26	signed	sign	VERB
inlawrev-3506	434	27	promptly	promptly	ADV
inlawrev-3506	434	28	after	after	SCONJ
inlawrev-3506	434	29	the	the	DET
inlawrev-3506	434	30	omission	omission	NOUN
inlawrev-3506	434	31	is	be	AUX
inlawrev-3506	434	32	called	call	VERB
inlawrev-3506	434	33	to	to	ADP
inlawrev-3506	434	34	the	the	DET
inlawrev-3506	434	35	attention	attention	NOUN
inlawrev-3506	434	36	of	of	ADP
inlawrev-3506	434	37	the	the	DET
inlawrev-3506	434	38	pleader	pleader	NOUN
inlawrev-3506	434	39	.	.	PUNCT
inlawrev-3506	434	40	"	"	PUNCT
inlawrev-3506	434	41	)	)	PUNCT
inlawrev-3506	434	42	.	.	PUNCT
inlawrev-3506	435	1	98	98	NUM
inlawrev-3506	435	2	.	.	PUNCT
inlawrev-3506	436	1	i	i	PRON
inlawrev-3506	436	2	d.	d.	PROPN
inlawrev-3506	436	3	(	(	PUNCT
inlawrev-3506	436	4	emphasis	emphasis	NOUN
inlawrev-3506	436	5	added	add	VERB
inlawrev-3506	436	6	)	)	PUNCT
inlawrev-3506	436	7	.	.	PUNCT
inlawrev-3506	437	1	99	99	NUM
inlawrev-3506	437	2	.	.	X
inlawrev-3506	437	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	437	4	,	,	PUNCT
inlawrev-3506	437	5	supra	supra	PROPN
inlawrev-3506	437	6	note	note	NOUN
inlawrev-3506	437	7	5	5	NUM
inlawrev-3506	437	8	,	,	PUNCT
inlawrev-3506	437	9	at	at	ADP
inlawrev-3506	437	10	529	529	NUM
inlawrev-3506	437	11	(	(	PUNCT
inlawrev-3506	437	12	footnote	footnote	NOUN
inlawrev-3506	437	13	omitted	omit	VERB
inlawrev-3506	437	14	)	)	PUNCT
inlawrev-3506	437	15	.	.	PUNCT
inlawrev-3506	438	1	158	158	NUM
inlawrev-3506	438	2	indiana	indiana	PROPN
inlawrev-3506	438	3	law	law	PROPN
inlawrev-3506	438	4	review	review	NOUN
inlawrev-3506	438	5	[	[	X
inlawrev-3506	438	6	vol	vol	NOUN
inlawrev-3506	438	7	.	.	PUNCT
inlawrev-3506	438	8	35	35	NUM
inlawrev-3506	438	9	:	:	PUNCT
inlawrev-3506	438	10	143	143	NUM
inlawrev-3506	438	11	the	the	DET
inlawrev-3506	438	12	tax	tax	NOUN
inlawrev-3506	438	13	due	due	ADJ
inlawrev-3506	438	14	,	,	PUNCT
inlawrev-3506	438	15	interest	interest	NOUN
inlawrev-3506	438	16	,	,	PUNCT
inlawrev-3506	438	17	additional	additional	ADJ
inlawrev-3506	438	18	amounts	amount	NOUN
inlawrev-3506	438	19	,	,	PUNCT
inlawrev-3506	438	20	additions	addition	NOUN
inlawrev-3506	438	21	to	to	ADP
inlawrev-3506	438	22	the	the	DET
inlawrev-3506	438	23	tax	tax	NOUN
inlawrev-3506	438	24	,	,	PUNCT
inlawrev-3506	438	25	and	and	CCONJ
inlawrev-3506	438	26	assessable	assessable	ADJ
inlawrev-3506	438	27	penalties	penalty	NOUN
inlawrev-3506	438	28	included	include	VERB
inlawrev-3506	438	29	in	in	ADP
inlawrev-3506	438	30	such	such	ADJ
inlawrev-3506	438	31	notice	notice	NOUN
inlawrev-3506	438	32	.	.	PUNCT
inlawrev-3506	439	1	"'	"'	NOUN
inlawrev-3506	439	2	°	°	ADP
inlawrev-3506	439	3	^	^	PUNCT
inlawrev-3506	439	4	enforcement	enforcement	NOUN
inlawrev-3506	439	5	ofsection	ofsection	NOUN
inlawrev-3506	439	6	7522	7522	NUM
inlawrev-3506	439	7	should	should	AUX
inlawrev-3506	439	8	address	address	VERB
inlawrev-3506	439	9	professor	professor	PROPN
inlawrev-3506	439	10	schoenfeld	schoenfeld	PROPN
inlawrev-3506	439	11	's	's	PART
inlawrev-3506	439	12	concerns	concern	NOUN
inlawrev-3506	439	13	about	about	ADP
inlawrev-3506	439	14	unspecific	unspecific	ADJ
inlawrev-3506	439	15	and	and	CCONJ
inlawrev-3506	439	16	uninformative	uninformative	ADJ
inlawrev-3506	439	17	notices	notice	NOUN
inlawrev-3506	439	18	.	.	PUNCT
inlawrev-3506	440	1	unfortunately	unfortunately	ADV
inlawrev-3506	440	2	,	,	PUNCT
inlawrev-3506	440	3	tax	tax	NOUN
inlawrev-3506	440	4	court	court	NOUN
inlawrev-3506	440	5	jurisprudence	jurisprudence	NOUN
inlawrev-3506	440	6	interpreting	interpret	VERB
inlawrev-3506	440	7	this	this	DET
inlawrev-3506	440	8	provision	provision	NOUN
inlawrev-3506	440	9	has	have	AUX
inlawrev-3506	440	10	not	not	PART
inlawrev-3506	440	11	been	be	AUX
inlawrev-3506	440	12	ideal	ideal	ADJ
inlawrev-3506	440	13	.	.	PUNCT
inlawrev-3506	441	1	section	section	NOUN
inlawrev-3506	441	2	7522	7522	NUM
inlawrev-3506	441	3	also	also	ADV
inlawrev-3506	441	4	provides	provide	VERB
inlawrev-3506	441	5	that	that	SCONJ
inlawrev-3506	441	6	"	"	PUNCT
inlawrev-3506	441	7	[	[	X
inlawrev-3506	441	8	a]n	a]n	ADJ
inlawrev-3506	441	9	inadequate	inadequate	ADJ
inlawrev-3506	441	10	description	description	NOUN
inlawrev-3506	441	11	.	.	PUNCT
inlawrev-3506	441	12	.	.	PUNCT
inlawrev-3506	442	1	.	.	PUNCT
inlawrev-3506	443	1	shall	shall	AUX
inlawrev-3506	443	2	not	not	PART
inlawrev-3506	443	3	invalidate	invalidate	VERB
inlawrev-3506	443	4	[	[	X
inlawrev-3506	443	5	the	the	DET
inlawrev-3506	443	6	]	]	X
inlawrev-3506	443	7	notice	notice	NOUN
inlawrev-3506	443	8	.	.	PUNCT
inlawrev-3506	444	1	"'^	"'^	NOUN
inlawrev-3506	444	2	'	'	PUNCT
inlawrev-3506	444	3	that	that	PRON
inlawrev-3506	444	4	has	have	VERB
inlawrev-3506	444	5	the	the	DET
inlawrev-3506	444	6	positive	positive	ADJ
inlawrev-3506	444	7	effect	effect	NOUN
inlawrev-3506	444	8	of	of	ADP
inlawrev-3506	444	9	avoiding	avoid	VERB
inlawrev-3506	444	10	a	a	DET
inlawrev-3506	444	11	taxpayer	taxpayer	NOUN
inlawrev-3506	444	12	win	win	NOUN
inlawrev-3506	444	13	based	base	VERB
inlawrev-3506	444	14	on	on	ADP
inlawrev-3506	444	15	ajurisdictional	ajurisdictional	ADJ
inlawrev-3506	444	16	ruling	ruling	NOUN
inlawrev-3506	444	17	when	when	SCONJ
inlawrev-3506	444	18	the	the	DET
inlawrev-3506	444	19	nature	nature	NOUN
inlawrev-3506	444	20	of	of	ADP
inlawrev-3506	444	21	the	the	DET
inlawrev-3506	444	22	error	error	NOUN
inlawrev-3506	444	23	actually	actually	ADV
inlawrev-3506	444	24	affects	affect	VERB
inlawrev-3506	444	25	the	the	DET
inlawrev-3506	444	26	pleading	pleading	NOUN
inlawrev-3506	444	27	function	function	NOUN
inlawrev-3506	444	28	of	of	ADP
inlawrev-3506	444	29	the	the	DET
inlawrev-3506	444	30	notice	notice	NOUN
inlawrev-3506	444	31	.	.	PUNCT
inlawrev-3506	445	1	however	however	ADV
inlawrev-3506	445	2	,	,	PUNCT
inlawrev-3506	445	3	the	the	DET
inlawrev-3506	445	4	quoted	quote	VERB
inlawrev-3506	445	5	sentence	sentence	NOUN
inlawrev-3506	445	6	has	have	VERB
inlawrev-3506	445	7	the	the	DET
inlawrev-3506	445	8	unfortunate	unfortunate	ADJ
inlawrev-3506	445	9	effect	effect	NOUN
inlawrev-3506	445	10	of	of	ADP
inlawrev-3506	445	11	precluding	preclude	VERB
inlawrev-3506	445	12	one	one	NUM
inlawrev-3506	445	13	remedy	remedy	NOUN
inlawrev-3506	445	14	without	without	ADP
inlawrev-3506	445	15	specifying	specify	VERB
inlawrev-3506	445	16	another	another	PRON
inlawrev-3506	445	17	.	.	PUNCT
inlawrev-3506	446	1	over	over	ADP
inlawrev-3506	446	2	time	time	NOUN
inlawrev-3506	446	3	,	,	PUNCT
inlawrev-3506	446	4	the	the	DET
inlawrev-3506	446	5	tax	tax	NOUN
inlawrev-3506	446	6	court	court	NOUN
inlawrev-3506	446	7	has	have	AUX
inlawrev-3506	446	8	developed	develop	VERB
inlawrev-3506	446	9	the	the	DET
inlawrev-3506	446	10	remedy	remedy	NOUN
inlawrev-3506	446	11	ofshifting	ofshifte	VERB
inlawrev-3506	446	12	the	the	DET
inlawrev-3506	446	13	burden	burden	NOUN
inlawrev-3506	446	14	of	of	ADP
inlawrev-3506	446	15	proof	proof	NOUN
inlawrev-3506	446	16	to	to	ADP
inlawrev-3506	446	17	the	the	DET
inlawrev-3506	446	18	irs	irs	PROPN
inlawrev-3506	446	19	as	as	ADP
inlawrev-3506	446	20	a	a	DET
inlawrev-3506	446	21	remedy	remedy	NOUN
inlawrev-3506	446	22	for	for	ADP
inlawrev-3506	446	23	violation	violation	NOUN
inlawrev-3506	446	24	of	of	ADP
inlawrev-3506	446	25	section	section	NOUN
inlawrev-3506	446	26	7522.'^^	7522.'^^	NUM
inlawrev-3506	446	27	this	this	DET
inlawrev-3506	446	28	remedy	remedy	NOUN
inlawrev-3506	446	29	in	in	ADP
inlawrev-3506	446	30	effect	effect	NOUN
inlawrev-3506	446	31	requires	require	VERB
inlawrev-3506	446	32	the	the	DET
inlawrev-3506	446	33	irs	irs	PROPN
inlawrev-3506	446	34	to	to	PART
inlawrev-3506	446	35	come	come	VERB
inlawrev-3506	446	36	up	up	ADP
inlawrev-3506	446	37	with	with	ADP
inlawrev-3506	446	38	the	the	DET
inlawrev-3506	446	39	explanation	explanation	NOUN
inlawrev-3506	446	40	it	it	PRON
inlawrev-3506	446	41	did	do	AUX
inlawrev-3506	446	42	not	not	PART
inlawrev-3506	446	43	afford	afford	VERB
inlawrev-3506	446	44	in	in	ADP
inlawrev-3506	446	45	the	the	DET
inlawrev-3506	446	46	notice	notice	NOUN
inlawrev-3506	446	47	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	446	48	.	.	PUNCT
inlawrev-3506	447	1	it	it	PRON
inlawrev-3506	447	2	relieves	relieve	VERB
inlawrev-3506	447	3	the	the	DET
inlawrev-3506	447	4	taxpayer	taxpayer	NOUN
inlawrev-3506	447	5	from	from	ADP
inlawrev-3506	447	6	having	have	VERB
inlawrev-3506	447	7	to	to	PART
inlawrev-3506	447	8	counter	counter	VERB
inlawrev-3506	447	9	an	an	DET
inlawrev-3506	447	10	unknown	unknown	ADJ
inlawrev-3506	447	11	allegation	allegation	NOUN
inlawrev-3506	447	12	.	.	PUNCT
inlawrev-3506	448	1	it	it	PRON
inlawrev-3506	448	2	is	be	AUX
inlawrev-3506	448	3	an	an	DET
inlawrev-3506	448	4	excellent	excellent	ADJ
inlawrev-3506	448	5	remedy	remedy	NOUN
inlawrev-3506	448	6	for	for	ADP
inlawrev-3506	448	7	a	a	DET
inlawrev-3506	448	8	vague	vague	ADJ
inlawrev-3506	448	9	notice	notice	NOUN
inlawrev-3506	448	10	.	.	PUNCT
inlawrev-3506	449	1	unfortunately	unfortunately	ADV
inlawrev-3506	449	2	,	,	PUNCT
inlawrev-3506	449	3	in	in	ADP
inlawrev-3506	449	4	shea	shea	PROPN
inlawrev-3506	449	5	v.	v.	PROPN
inlawrev-3506	449	6	commissioner	commissioner	PROPN
inlawrev-3506	449	7	,	,	PUNCT
inlawrev-3506	449	8	^^^	^^^	ADP
inlawrev-3506	449	9	the	the	DET
inlawrev-3506	449	10	tax	tax	NOUN
inlawrev-3506	449	11	court	court	NOUN
inlawrev-3506	449	12	applied	apply	VERB
inlawrev-3506	449	13	the	the	DET
inlawrev-3506	449	14	same	same	ADJ
inlawrev-3506	449	15	standard	standard	NOUN
inlawrev-3506	449	16	as	as	SCONJ
inlawrev-3506	449	17	it	it	PRON
inlawrev-3506	449	18	does	do	VERB
inlawrev-3506	449	19	to	to	PART
inlawrev-3506	449	20	determine	determine	VERB
inlawrev-3506	449	21	ifthe	ifthe	PROPN
inlawrev-3506	449	22	irs	irs	PROPN
inlawrev-3506	449	23	has	have	AUX
inlawrev-3506	449	24	raised	raise	VERB
inlawrev-3506	449	25	"	"	PUNCT
inlawrev-3506	449	26	new	new	ADJ
inlawrev-3506	449	27	matter	matter	NOUN
inlawrev-3506	449	28	,	,	PUNCT
inlawrev-3506	449	29	"	"	PUNCT
inlawrev-3506	449	30	which	which	PRON
inlawrev-3506	449	31	requires	require	VERB
inlawrev-3506	449	32	shifting	shift	VERB
inlawrev-3506	449	33	the	the	DET
inlawrev-3506	449	34	burden	burden	NOUN
inlawrev-3506	449	35	of	of	ADP
inlawrev-3506	449	36	proof	proof	NOUN
inlawrev-3506	449	37	to	to	ADP
inlawrev-3506	449	38	the	the	DET
inlawrev-3506	449	39	irs	irs	PROPN
inlawrev-3506	449	40	.	.	PUNCT
inlawrev-3506	450	1	'^	'^	PROPN
inlawrev-3506	450	2	the	the	DET
inlawrev-3506	450	3	"	"	PUNCT
inlawrev-3506	450	4	new	new	ADJ
inlawrev-3506	450	5	matter	matter	NOUN
inlawrev-3506	450	6	"	"	PUNCT
inlawrev-3506	450	7	jurisprudence	jurisprudence	NOUN
inlawrev-3506	450	8	encourages	encourage	VERB
inlawrev-3506	450	9	the	the	DET
inlawrev-3506	450	10	irs	irs	PROPN
inlawrev-3506	450	11	to	to	PART
inlawrev-3506	450	12	draft	draft	VERB
inlawrev-3506	450	13	broadly	broadly	ADV
inlawrev-3506	450	14	worded	word	VERB
inlawrev-3506	450	15	notices	notice	NOUN
inlawrev-3506	450	16	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	450	17	so	so	SCONJ
inlawrev-3506	450	18	that	that	SCONJ
inlawrev-3506	450	19	little	little	ADJ
inlawrev-3506	450	20	raised	raise	VERB
inlawrev-3506	450	21	subsequently	subsequently	ADV
inlawrev-3506	450	22	will	will	AUX
inlawrev-3506	450	23	be	be	AUX
inlawrev-3506	450	24	found	find	VERB
inlawrev-3506	450	25	inconsistent	inconsistent	ADJ
inlawrev-3506	450	26	with	with	ADP
inlawrev-3506	450	27	the	the	DET
inlawrev-3506	450	28	determination	determination	NOUN
inlawrev-3506	450	29	in	in	ADP
inlawrev-3506	450	30	the	the	DET
inlawrev-3506	450	31	notice	notice	NOUN
inlawrev-3506	450	32	of	of	ADP
inlawrev-3506	450	33	deficiency	deficiency	NOUN
inlawrev-3506	450	34	.	.	PUNCT
inlawrev-3506	451	1	'	'	PUNCT
inlawrev-3506	451	2	^^	^^	PUNCT
inlawrev-3506	451	3	that	that	PRON
inlawrev-3506	451	4	test	test	NOUN
inlawrev-3506	451	5	for	for	ADP
inlawrev-3506	451	6	new	new	ADJ
inlawrev-3506	451	7	matter	matter	NOUN
inlawrev-3506	451	8	is	be	AUX
inlawrev-3506	451	9	not	not	PART
inlawrev-3506	451	10	appropriate	appropriate	ADJ
inlawrev-3506	451	11	for	for	ADP
inlawrev-3506	451	12	determining	determine	VERB
inlawrev-3506	451	13	whether	whether	SCONJ
inlawrev-3506	451	14	the	the	DET
inlawrev-3506	451	15	notice	notice	NOUN
inlawrev-3506	451	16	is	be	AUX
inlawrev-3506	451	17	adequately	adequately	ADV
inlawrev-3506	451	18	specific	specific	ADJ
inlawrev-3506	451	19	and	and	CCONJ
inlawrev-3506	451	20	descriptive	descriptive	ADJ
inlawrev-3506	451	21	.	.	PUNCT
inlawrev-3506	452	1	^	^	SYM
inlawrev-3506	452	2	°	°	PROPN
inlawrev-3506	452	3	^	^	SYM
inlawrev-3506	452	4	100	100	NUM
inlawrev-3506	452	5	.	.	PUNCT
inlawrev-3506	452	6	i.r.c.§	i.r.c.§	PROPN
inlawrev-3506	452	7	7522(a	7522(a	NOUN
inlawrev-3506	452	8	)	)	PUNCT
inlawrev-3506	453	1	(	(	PUNCT
inlawrev-3506	453	2	1994	1994	NUM
inlawrev-3506	453	3	)	)	PUNCT
inlawrev-3506	453	4	.	.	PUNCT
inlawrev-3506	454	1	the	the	DET
inlawrev-3506	454	2	section	section	NOUN
inlawrev-3506	454	3	applies	apply	VERB
inlawrev-3506	454	4	to	to	ADP
inlawrev-3506	454	5	notices	notice	NOUN
inlawrev-3506	454	6	of	of	ADP
inlawrev-3506	454	7	deficiency	deficiency	NOUN
inlawrev-3506	454	8	.	.	PUNCT
inlawrev-3506	455	1	seeid	seeid	NOUN
inlawrev-3506	455	2	.	.	PUNCT
inlawrev-3506	456	1	§	§	PROPN
inlawrev-3506	456	2	7522(b	7522(b	NOUN
inlawrev-3506	456	3	)	)	PUNCT
inlawrev-3506	456	4	.	.	PUNCT
inlawrev-3506	457	1	101	101	NUM
inlawrev-3506	457	2	.	.	PUNCT
inlawrev-3506	458	1	/^.§	/^.§	PROPN
inlawrev-3506	458	2	7522(a	7522(a	NOUN
inlawrev-3506	458	3	)	)	PUNCT
inlawrev-3506	458	4	.	.	PUNCT
inlawrev-3506	459	1	102	102	X
inlawrev-3506	459	2	.	.	PUNCT
inlawrev-3506	460	1	see	see	VERB
inlawrev-3506	460	2	shea	shea	PROPN
inlawrev-3506	460	3	v.	v.	ADP
inlawrev-3506	460	4	comm'r	comm'r	PROPN
inlawrev-3506	460	5	,	,	PUNCT
inlawrev-3506	460	6	112	112	NUM
inlawrev-3506	460	7	t.c	t.c	PROPN
inlawrev-3506	460	8	.	.	PROPN
inlawrev-3506	460	9	183	183	NUM
inlawrev-3506	460	10	(	(	PUNCT
inlawrev-3506	460	11	1999	1999	NUM
inlawrev-3506	460	12	)	)	PUNCT
inlawrev-3506	460	13	.	.	PUNCT
inlawrev-3506	461	1	we	we	PRON
inlawrev-3506	461	2	,	,	PUNCT
inlawrev-3506	461	3	therefore	therefore	ADV
inlawrev-3506	461	4	,	,	PUNCT
inlawrev-3506	461	5	hold	hold	VERB
inlawrev-3506	461	6	that	that	SCONJ
inlawrev-3506	461	7	where	where	SCONJ
inlawrev-3506	461	8	a	a	DET
inlawrev-3506	461	9	notice	notice	NOUN
inlawrev-3506	461	10	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	461	11	fails	fail	VERB
inlawrev-3506	461	12	to	to	PART
inlawrev-3506	461	13	describe	describe	VERB
inlawrev-3506	461	14	the	the	DET
inlawrev-3506	461	15	basis	basis	NOUN
inlawrev-3506	461	16	on	on	ADP
inlawrev-3506	461	17	which	which	PRON
inlawrev-3506	461	18	the	the	DET
inlawrev-3506	461	19	commissioner	commissioner	NOUN
inlawrev-3506	461	20	relies	rely	VERB
inlawrev-3506	461	21	to	to	PART
inlawrev-3506	461	22	support	support	VERB
inlawrev-3506	461	23	a	a	DET
inlawrev-3506	461	24	deficiency	deficiency	NOUN
inlawrev-3506	461	25	determination	determination	NOUN
inlawrev-3506	461	26	and	and	CCONJ
inlawrev-3506	461	27	that	that	DET
inlawrev-3506	461	28	basis	basis	NOUN
inlawrev-3506	461	29	requires	require	VERB
inlawrev-3506	461	30	the	the	DET
inlawrev-3506	461	31	presentation	presentation	NOUN
inlawrev-3506	461	32	of	of	ADP
inlawrev-3506	461	33	evidence	evidence	NOUN
inlawrev-3506	461	34	that	that	PRON
inlawrev-3506	461	35	is	be	AUX
inlawrev-3506	461	36	different	different	ADJ
inlawrev-3506	461	37	than	than	ADP
inlawrev-3506	461	38	that	that	PRON
inlawrev-3506	461	39	which	which	PRON
inlawrev-3506	461	40	would	would	AUX
inlawrev-3506	461	41	be	be	AUX
inlawrev-3506	461	42	necessary	necessary	ADJ
inlawrev-3506	461	43	to	to	PART
inlawrev-3506	461	44	resolve	resolve	VERB
inlawrev-3506	461	45	the	the	DET
inlawrev-3506	461	46	determinations	determination	NOUN
inlawrev-3506	461	47	that	that	PRON
inlawrev-3506	461	48	were	be	AUX
inlawrev-3506	461	49	described	describe	VERB
inlawrev-3506	461	50	in	in	ADP
inlawrev-3506	461	51	the	the	DET
inlawrev-3506	461	52	notice	notice	NOUN
inlawrev-3506	461	53	of	of	ADP
inlawrev-3506	461	54	deficiency	deficiency	NOUN
inlawrev-3506	461	55	,	,	PUNCT
inlawrev-3506	461	56	the	the	DET
inlawrev-3506	461	57	commissioner	commissioner	NOUN
inlawrev-3506	461	58	will	will	AUX
inlawrev-3506	461	59	bear	bear	VERB
inlawrev-3506	461	60	the	the	DET
inlawrev-3506	461	61	burden	burden	NOUN
inlawrev-3506	461	62	ofproofregarding	ofproofregarde	VERB
inlawrev-3506	461	63	the	the	DET
inlawrev-3506	461	64	new	new	ADJ
inlawrev-3506	461	65	basis	basis	NOUN
inlawrev-3506	461	66	.	.	PUNCT
inlawrev-3506	462	1	to	to	PART
inlawrev-3506	462	2	hold	hold	VERB
inlawrev-3506	462	3	otherwise	otherwise	ADV
inlawrev-3506	462	4	would	would	AUX
inlawrev-3506	462	5	ignore	ignore	VERB
inlawrev-3506	462	6	the	the	DET
inlawrev-3506	462	7	mandate	mandate	NOUN
inlawrev-3506	462	8	of	of	ADP
inlawrev-3506	462	9	section	section	NOUN
inlawrev-3506	462	10	7522	7522	NUM
inlawrev-3506	462	11	and	and	CCONJ
inlawrev-3506	462	12	rule	rule	VERB
inlawrev-3506	462	13	142(a	142(a	PROPN
inlawrev-3506	462	14	)	)	PUNCT
inlawrev-3506	462	15	.	.	PUNCT
inlawrev-3506	463	1	i	i	PRON
inlawrev-3506	463	2	d.	d.	PROPN
inlawrev-3506	463	3	at	at	ADP
inlawrev-3506	463	4	197	197	NUM
inlawrev-3506	463	5	;	;	PUNCT
inlawrev-3506	463	6	straight	straight	ADV
inlawrev-3506	463	7	v.	v.	ADP
inlawrev-3506	463	8	comm'r	comm'r	NOUN
inlawrev-3506	463	9	,	,	PUNCT
inlawrev-3506	463	10	74	74	NUM
inlawrev-3506	463	11	t.c.m	t.c.m	NOUN
inlawrev-3506	463	12	.	.	PUNCT
inlawrev-3506	464	1	(	(	PUNCT
inlawrev-3506	464	2	cch	cch	NOUN
inlawrev-3506	464	3	)	)	PUNCT
inlawrev-3506	464	4	1457	1457	NUM
inlawrev-3506	464	5	(	(	PUNCT
inlawrev-3506	464	6	1997	1997	NUM
inlawrev-3506	464	7	)	)	PUNCT
inlawrev-3506	464	8	(	(	PUNCT
inlawrev-3506	464	9	irs	irs	PROPN
inlawrev-3506	464	10	conceded	concede	VERB
inlawrev-3506	464	11	that	that	SCONJ
inlawrev-3506	464	12	shifting	shift	VERB
inlawrev-3506	464	13	the	the	DET
inlawrev-3506	464	14	burden	burden	NOUN
inlawrev-3506	464	15	of	of	ADP
inlawrev-3506	464	16	proof	proof	NOUN
inlawrev-3506	464	17	would	would	AUX
inlawrev-3506	464	18	be	be	AUX
inlawrev-3506	464	19	appropriate	appropriate	ADJ
inlawrev-3506	464	20	remedy	remedy	NOUN
inlawrev-3506	464	21	for	for	ADP
inlawrev-3506	464	22	section	section	NOUN
inlawrev-3506	464	23	7522	7522	NUM
inlawrev-3506	464	24	violation	violation	NOUN
inlawrev-3506	464	25	)	)	PUNCT
inlawrev-3506	464	26	;	;	PUNCT
inlawrev-3506	465	1	ludwig	ludwig	PROPN
inlawrev-3506	465	2	v.	v.	ADP
inlawrev-3506	465	3	comm'r	comm'r	PROPN
inlawrev-3506	465	4	,	,	PUNCT
inlawrev-3506	465	5	68	68	NUM
inlawrev-3506	465	6	t.c.m	t.c.m	NOUN
inlawrev-3506	465	7	.	.	PUNCT
inlawrev-3506	466	1	(	(	PUNCT
inlawrev-3506	466	2	cch	cch	NOUN
inlawrev-3506	466	3	)	)	PUNCT
inlawrev-3506	466	4	961	961	NUM
inlawrev-3506	466	5	,	,	PUNCT
inlawrev-3506	466	6	963	963	NUM
inlawrev-3506	466	7	(	(	PUNCT
inlawrev-3506	466	8	1994	1994	NUM
inlawrev-3506	466	9	)	)	PUNCT
inlawrev-3506	466	10	(	(	PUNCT
inlawrev-3506	466	11	"	"	PUNCT
inlawrev-3506	466	12	what	what	PRON
inlawrev-3506	466	13	then	then	ADV
inlawrev-3506	466	14	remains	remain	VERB
inlawrev-3506	466	15	of	of	ADP
inlawrev-3506	466	16	the	the	DET
inlawrev-3506	466	17	responsibility	responsibility	NOUN
inlawrev-3506	466	18	of	of	ADP
inlawrev-3506	466	19	the	the	DET
inlawrev-3506	466	20	irs	irs	PROPN
inlawrev-3506	466	21	when	when	SCONJ
inlawrev-3506	466	22	the	the	DET
inlawrev-3506	466	23	commissioner	commissioner	NOUN
inlawrev-3506	466	24	fails	fail	VERB
inlawrev-3506	466	25	to	to	PART
inlawrev-3506	466	26	obey	obey	VERB
inlawrev-3506	466	27	the	the	DET
inlawrev-3506	466	28	command	command	NOUN
inlawrev-3506	466	29	of	of	ADP
inlawrev-3506	466	30	section	section	NOUN
inlawrev-3506	466	31	7522(a	7522(a	NOUN
inlawrev-3506	466	32	)	)	PUNCT
inlawrev-3506	466	33	?	?	PUNCT
inlawrev-3506	467	1	perhaps	perhaps	ADV
inlawrev-3506	467	2	this	this	DET
inlawrev-3506	467	3	court	court	NOUN
inlawrev-3506	467	4	could	could	AUX
inlawrev-3506	467	5	fashion	fashion	VERB
inlawrev-3506	467	6	some	some	DET
inlawrev-3506	467	7	sort	sort	NOUN
inlawrev-3506	467	8	of	of	ADP
inlawrev-3506	467	9	remedy	remedy	NOUN
inlawrev-3506	467	10	for	for	ADP
inlawrev-3506	467	11	the	the	DET
inlawrev-3506	467	12	taxpayer	taxpayer	NOUN
inlawrev-3506	467	13	,	,	PUNCT
inlawrev-3506	467	14	such	such	ADJ
inlawrev-3506	467	15	as	as	ADP
inlawrev-3506	467	16	imposing	impose	VERB
inlawrev-3506	467	17	the	the	DET
inlawrev-3506	467	18	burden	burden	NOUN
inlawrev-3506	467	19	of	of	ADP
inlawrev-3506	467	20	proof	proof	NOUN
inlawrev-3506	467	21	,	,	PUNCT
inlawrev-3506	467	22	or	or	CCONJ
inlawrev-3506	467	23	at	at	ADP
inlawrev-3506	467	24	least	least	ADJ
inlawrev-3506	467	25	the	the	DET
inlawrev-3506	467	26	burden	burden	NOUN
inlawrev-3506	467	27	of	of	ADP
inlawrev-3506	467	28	going	go	VERB
inlawrev-3506	467	29	forward	forward	ADV
inlawrev-3506	467	30	,	,	PUNCT
inlawrev-3506	467	31	on	on	ADP
inlawrev-3506	467	32	the	the	DET
inlawrev-3506	467	33	government	government	NOUN
inlawrev-3506	467	34	.	.	PUNCT
inlawrev-3506	467	35	"	"	PUNCT
inlawrev-3506	467	36	)	)	PUNCT
inlawrev-3506	467	37	.	.	PUNCT
inlawrev-3506	468	1	103	103	NUM
inlawrev-3506	468	2	.	.	X
inlawrev-3506	468	3	112	112	NUM
inlawrev-3506	468	4	t.c	t.c	PROPN
inlawrev-3506	468	5	.	.	PROPN
inlawrev-3506	468	6	183(1999	183(1999	NUM
inlawrev-3506	468	7	)	)	PUNCT
inlawrev-3506	468	8	.	.	PUNCT
inlawrev-3506	469	1	104	104	X
inlawrev-3506	469	2	.	.	PUNCT
inlawrev-3506	469	3	seeid	seeid	PROPN
inlawrev-3506	469	4	.	.	PUNCT
inlawrev-3506	470	1	at	at	ADP
inlawrev-3506	470	2	193	193	NUM
inlawrev-3506	470	3	-	-	SYM
inlawrev-3506	470	4	94	94	NUM
inlawrev-3506	470	5	;	;	PUNCT
inlawrev-3506	470	6	tax	tax	PROPN
inlawrev-3506	470	7	ct.r.prac	ct.r.prac	PROPN
inlawrev-3506	470	8	.	.	PROPN
inlawrev-3506	470	9	&	&	CCONJ
inlawrev-3506	470	10	p.	p.	PROPN
inlawrev-3506	470	11	142(a	142(a	PROPN
inlawrev-3506	470	12	)	)	PUNCT
inlawrev-3506	470	13	;	;	PUNCT
inlawrev-3506	470	14	^eea/^o	^eea/^o	PROPN
inlawrev-3506	470	15	elliott	elliott	PROPN
inlawrev-3506	470	16	v.	v.	ADP
inlawrev-3506	470	17	comm'r	comm'r	PROPN
inlawrev-3506	470	18	,	,	PUNCT
inlawrev-3506	470	19	82	82	NUM
inlawrev-3506	470	20	tc.m	tc.m	NOUN
inlawrev-3506	470	21	.	.	PUNCT
inlawrev-3506	471	1	(	(	PUNCT
inlawrev-3506	471	2	cch	cch	NOUN
inlawrev-3506	471	3	)	)	PUNCT
inlawrev-3506	471	4	13	13	NUM
inlawrev-3506	471	5	,	,	PUNCT
inlawrev-3506	471	6	*	*	NOUN
inlawrev-3506	471	7	21	21	NUM
inlawrev-3506	471	8	(	(	PUNCT
inlawrev-3506	471	9	2001	2001	NUM
inlawrev-3506	471	10	)	)	PUNCT
inlawrev-3506	471	11	(	(	PUNCT
inlawrev-3506	471	12	"	"	PUNCT
inlawrev-3506	471	13	in	in	ADP
inlawrev-3506	471	14	a	a	DET
inlawrev-3506	471	15	recent	recent	ADJ
inlawrev-3506	471	16	case	case	NOUN
inlawrev-3506	471	17	,	,	PUNCT
inlawrev-3506	471	18	we	we	PRON
inlawrev-3506	471	19	considered	consider	VERB
inlawrev-3506	471	20	whether	whether	SCONJ
inlawrev-3506	471	21	the	the	DET
inlawrev-3506	471	22	commissioner	commissioner	NOUN
inlawrev-3506	471	23	's	's	PART
inlawrev-3506	471	24	position	position	NOUN
inlawrev-3506	471	25	was	be	AUX
inlawrev-3506	471	26	new	new	ADJ
inlawrev-3506	471	27	matter	matter	NOUN
inlawrev-3506	471	28	in	in	ADP
inlawrev-3506	471	29	the	the	DET
inlawrev-3506	471	30	context	context	NOUN
inlawrev-3506	471	31	of	of	ADP
inlawrev-3506	471	32	section	section	NOUN
inlawrev-3506	471	33	7522	7522	NUM
inlawrev-3506	471	34	.	.	PUNCT
inlawrev-3506	471	35	"	"	PUNCT
inlawrev-3506	472	1	citing	cite	VERB
inlawrev-3506	472	2	shea	shea	PROPN
inlawrev-3506	472	3	v.	v.	ADP
inlawrev-3506	472	4	comm'r	comm'r	PROPN
inlawrev-3506	472	5	,	,	PUNCT
inlawrev-3506	472	6	1	1	NUM
inlawrev-3506	472	7	12	12	NUM
inlawrev-3506	472	8	t.c	t.c	PROPN
inlawrev-3506	472	9	.	.	PROPN
inlawrev-3506	472	10	183	183	NUM
inlawrev-3506	472	11	(	(	PUNCT
inlawrev-3506	472	12	1999	1999	NUM
inlawrev-3506	472	13	)	)	PUNCT
inlawrev-3506	472	14	)	)	PUNCT
inlawrev-3506	472	15	.	.	PUNCT
inlawrev-3506	473	1	1	1	NUM
inlawrev-3506	473	2	05	05	NUM
inlawrev-3506	473	3	.	.	PUNCT
inlawrev-3506	474	1	see	see	VERB
inlawrev-3506	474	2	leandra	leandra	PROPN
inlawrev-3506	474	3	lederman	lederman	PROPN
inlawrev-3506	474	4	gassenheimer	gassenheimer	PROPN
inlawrev-3506	474	5	,	,	PUNCT
inlawrev-3506	474	6	the	the	DET
inlawrev-3506	474	7	dilemma	dilemma	NOUN
inlawrev-3506	474	8	ofdeficient	ofdeficient	ADJ
inlawrev-3506	474	9	deficiency	deficiency	NOUN
inlawrev-3506	474	10	notices	notice	NOUN
inlawrev-3506	474	11	,	,	PUNCT
inlawrev-3506	474	12	73	73	NUM
inlawrev-3506	474	13	taxes	taxis	NOUN
inlawrev-3506	474	14	83	83	NUM
inlawrev-3506	474	15	(	(	PUNCT
inlawrev-3506	474	16	1995	1995	NUM
inlawrev-3506	474	17	)	)	PUNCT
inlawrev-3506	474	18	(	(	PUNCT
inlawrev-3506	474	19	containing	contain	VERB
inlawrev-3506	474	20	a	a	DET
inlawrev-3506	474	21	detailed	detailed	ADJ
inlawrev-3506	474	22	discussion	discussion	NOUN
inlawrev-3506	474	23	)	)	PUNCT
inlawrev-3506	474	24	.	.	PUNCT
inlawrev-3506	475	1	1	1	NUM
inlawrev-3506	475	2	06	06	NUM
inlawrev-3506	475	3	.	.	PUNCT
inlawrev-3506	476	1	see	see	VERB
inlawrev-3506	476	2	leandra	leandra	PROPN
inlawrev-3506	476	3	lederman	lederman	PROPN
inlawrev-3506	476	4	,	,	PUNCT
inlawrev-3506	476	5	deficient	deficient	ADJ
inlawrev-3506	476	6	statutory	statutory	ADJ
inlawrev-3506	476	7	notices	notice	NOUN
inlawrev-3506	476	8	and	and	CCONJ
inlawrev-3506	476	9	the	the	DET
inlawrev-3506	476	10	burden	burden	NOUN
inlawrev-3506	476	11	ofproof	ofproof	PROPN
inlawrev-3506	476	12	:	:	PUNCT
inlawrev-3506	476	13	a	a	DET
inlawrev-3506	476	14	reply	reply	NOUN
inlawrev-3506	476	15	to	to	ADP
inlawrev-3506	476	16	200	200	NUM
inlawrev-3506	476	17	1	1	NUM
inlawrev-3506	476	18	]	]	PUNCT
inlawrev-3506	476	19	a	a	DET
inlawrev-3506	476	20	reply	reply	NOUN
inlawrev-3506	476	21	to	to	ADP
inlawrev-3506	476	22	professor	professor	NOUN
inlawrev-3506	476	23	schoenfeld	schoenfeld	VERB
inlawrev-3506	476	24	1	1	NUM
inlawrev-3506	476	25	59	59	NUM
inlawrev-3506	476	26	for	for	ADP
inlawrev-3506	476	27	example	example	NOUN
inlawrev-3506	476	28	,	,	PUNCT
inlawrev-3506	476	29	in	in	ADP
inlawrev-3506	476	30	sellers	seller	NOUN
inlawrev-3506	476	31	v.	v.	ADP
inlawrev-3506	476	32	commissioner	commissioner	NOUN
inlawrev-3506	476	33	,	,	PUNCT
inlawrev-3506	476	34	^^^	^^^	ADP
inlawrev-3506	476	35	the	the	DET
inlawrev-3506	476	36	notice	notice	NOUN
inlawrev-3506	476	37	of	of	ADP
inlawrev-3506	476	38	deficiency	deficiency	NOUN
inlawrev-3506	476	39	stated	state	VERB
inlawrev-3506	476	40	that	that	SCONJ
inlawrev-3506	476	41	the	the	DET
inlawrev-3506	476	42	irs	irs	PROPN
inlawrev-3506	476	43	had	have	AUX
inlawrev-3506	476	44	disallowed	disallow	VERB
inlawrev-3506	476	45	the	the	DET
inlawrev-3506	476	46	taxpayers	taxpayer	NOUN
inlawrev-3506	476	47	'	'	PART
inlawrev-3506	476	48	bad	bad	ADJ
inlawrev-3506	476	49	debt	debt	NOUN
inlawrev-3506	476	50	deduction	deduction	NOUN
inlawrev-3506	476	51	"	"	PUNCT
inlawrev-3506	476	52	because	because	SCONJ
inlawrev-3506	476	53	it	it	PRON
inlawrev-3506	476	54	has	have	AUX
inlawrev-3506	476	55	not	not	PART
inlawrev-3506	476	56	been	be	AUX
inlawrev-3506	476	57	established	establish	VERB
inlawrev-3506	476	58	that	that	SCONJ
inlawrev-3506	476	59	any	any	DET
inlawrev-3506	476	60	amount	amount	NOUN
inlawrev-3506	476	61	of	of	ADP
inlawrev-3506	476	62	bad	bad	ADJ
inlawrev-3506	476	63	debts	debt	NOUN
inlawrev-3506	476	64	existed	exist	VERB
inlawrev-3506	476	65	in	in	ADP
inlawrev-3506	476	66	fact	fact	NOUN
inlawrev-3506	476	67	and	and	CCONJ
inlawrev-3506	476	68	in	in	ADP
inlawrev-3506	476	69	law	law	NOUN
inlawrev-3506	476	70	.	.	PUNCT
inlawrev-3506	477	1	"'^^	"'^^	PROPN
inlawrev-3506	477	2	similarly	similarly	ADV
inlawrev-3506	477	3	,	,	PUNCT
inlawrev-3506	477	4	the	the	DET
inlawrev-3506	477	5	irs	irs	PROPN
inlawrev-3506	477	6	stated	state	VERB
inlawrev-3506	477	7	that	that	SCONJ
inlawrev-3506	477	8	it	it	PRON
inlawrev-3506	477	9	disallowed	disallow	VERB
inlawrev-3506	477	10	a	a	DET
inlawrev-3506	477	11	net	net	ADJ
inlawrev-3506	477	12	operating	operating	NOUN
inlawrev-3506	477	13	loss	loss	NOUN
inlawrev-3506	477	14	carryover	carryover	NOUN
inlawrev-3506	477	15	"	"	PUNCT
inlawrev-3506	477	16	because	because	SCONJ
inlawrev-3506	477	17	it	it	PRON
inlawrev-3506	477	18	has	have	AUX
inlawrev-3506	477	19	been	be	AUX
inlawrev-3506	477	20	determined	determine	VERB
inlawrev-3506	477	21	that	that	SCONJ
inlawrev-3506	477	22	a	a	DET
inlawrev-3506	477	23	net	net	ADJ
inlawrev-3506	477	24	operating	operating	NOUN
inlawrev-3506	477	25	loss	loss	NOUN
inlawrev-3506	477	26	did	do	AUX
inlawrev-3506	477	27	not	not	PART
inlawrev-3506	477	28	exist	exist	VERB
inlawrev-3506	477	29	in	in	ADP
inlawrev-3506	477	30	the	the	DET
inlawrev-3506	477	31	year	year	NOUN
inlawrev-3506	477	32	that	that	PRON
inlawrev-3506	477	33	caused	cause	VERB
inlawrev-3506	477	34	the	the	DET
inlawrev-3506	477	35	carryforward	carryforward	NOUN
inlawrev-3506	477	36	.	.	PUNCT
inlawrev-3506	478	1	"'	"'	NOUN
inlawrev-3506	478	2	°	°	PROPN
inlawrev-3506	478	3	^	^	PUNCT
inlawrev-3506	478	4	the	the	DET
inlawrev-3506	478	5	tax	tax	NOUN
inlawrev-3506	478	6	court	court	NOUN
inlawrev-3506	478	7	stated	state	VERB
inlawrev-3506	478	8	,	,	PUNCT
inlawrev-3506	478	9	with	with	ADP
inlawrev-3506	478	10	respect	respect	NOUN
inlawrev-3506	478	11	to	to	ADP
inlawrev-3506	478	12	section	section	NOUN
inlawrev-3506	478	13	7522	7522	NUM
inlawrev-3506	478	14	,	,	PUNCT
inlawrev-3506	478	15	"	"	PUNCT
inlawrev-3506	478	16	at	at	ADP
inlawrev-3506	478	17	trial	trial	NOUN
inlawrev-3506	478	18	,	,	PUNCT
inlawrev-3506	478	19	[	[	X
inlawrev-3506	478	20	the	the	DET
inlawrev-3506	478	21	irs	irs	PROPN
inlawrev-3506	478	22	]	]	PUNCT
inlawrev-3506	478	23	has	have	AUX
inlawrev-3506	478	24	taken	take	VERB
inlawrev-3506	478	25	no	no	DET
inlawrev-3506	478	26	position	position	NOUN
inlawrev-3506	478	27	that	that	PRON
inlawrev-3506	478	28	would	would	AUX
inlawrev-3506	478	29	require	require	VERB
inlawrev-3506	478	30	[	[	X
inlawrev-3506	478	31	the	the	DET
inlawrev-3506	478	32	taxpayers	taxpayer	NOUN
inlawrev-3506	478	33	]	]	PUNCT
inlawrev-3506	478	34	to	to	PART
inlawrev-3506	478	35	present	present	ADJ
inlawrev-3506	478	36	evidence	evidence	NOUN
inlawrev-3506	478	37	different	different	ADJ
inlawrev-3506	478	38	from	from	ADP
inlawrev-3506	478	39	that	that	PRON
inlawrev-3506	478	40	necessary	necessary	ADJ
inlawrev-3506	478	41	to	to	PART
inlawrev-3506	478	42	resolve	resolve	VERB
inlawrev-3506	478	43	the	the	DET
inlawrev-3506	478	44	determinations	determination	NOUN
inlawrev-3506	478	45	that	that	PRON
inlawrev-3506	478	46	were	be	AUX
inlawrev-3506	478	47	described	describe	VERB
inlawrev-3506	478	48	in	in	ADP
inlawrev-3506	478	49	the	the	DET
inlawrev-3506	478	50	notice	notice	NOUN
inlawrev-3506	478	51	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	478	52	,	,	PUNCT
inlawrev-3506	478	53	so	so	SCONJ
inlawrev-3506	478	54	as	as	SCONJ
inlawrev-3506	478	55	tojustify	tojustify	ADJ
inlawrev-3506	478	56	placing	place	VERB
inlawrev-3506	478	57	the	the	DET
inlawrev-3506	478	58	burden	burden	NOUN
inlawrev-3506	478	59	of	of	ADP
inlawrev-3506	478	60	proof	proof	NOUN
inlawrev-3506	478	61	on	on	ADP
inlawrev-3506	478	62	[	[	X
inlawrev-3506	478	63	the	the	DET
inlawrev-3506	478	64	irs	irs	PROPN
inlawrev-3506	478	65	]	]	PUNCT
inlawrev-3506	478	66	.	.	PUNCT
inlawrev-3506	479	1	"	"	PUNCT
inlawrev-3506	479	2	"	"	PUNCT
inlawrev-3506	479	3	°	°	PRON
inlawrev-3506	479	4	in	in	ADP
inlawrev-3506	479	5	fact	fact	NOUN
inlawrev-3506	479	6	,	,	PUNCT
inlawrev-3506	479	7	the	the	PRON
inlawrev-3506	479	8	broader	broad	ADJ
inlawrev-3506	479	9	the	the	DET
inlawrev-3506	479	10	statement	statement	NOUN
inlawrev-3506	479	11	in	in	ADP
inlawrev-3506	479	12	the	the	DET
inlawrev-3506	479	13	notice	notice	NOUN
inlawrev-3506	479	14	of	of	ADP
inlawrev-3506	479	15	deficiency	deficiency	NOUN
inlawrev-3506	479	16	,	,	PUNCT
inlawrev-3506	479	17	the	the	DET
inlawrev-3506	479	18	less	less	ADV
inlawrev-3506	479	19	likely	likely	ADJ
inlawrev-3506	479	20	different	different	ADJ
inlawrev-3506	479	21	evidence	evidence	NOUN
inlawrev-3506	479	22	would	would	AUX
inlawrev-3506	479	23	be	be	AUX
inlawrev-3506	479	24	needed	need	VERB
inlawrev-3506	479	25	to	to	PART
inlawrev-3506	479	26	prove	prove	VERB
inlawrev-3506	479	27	postnotice	postnotice	NOUN
inlawrev-3506	479	28	positions	position	NOUN
inlawrev-3506	479	29	adopted	adopt	VERB
inlawrev-3506	479	30	by	by	ADP
inlawrev-3506	479	31	the	the	DET
inlawrev-3506	479	32	irs	irs	PROPN
inlawrev-3506	479	33	.	.	PUNCT
inlawrev-3506	480	1	fortunately	fortunately	ADV
inlawrev-3506	480	2	,	,	PUNCT
inlawrev-3506	480	3	the	the	DET
inlawrev-3506	480	4	tax	tax	NOUN
inlawrev-3506	480	5	court	court	NOUN
inlawrev-3506	480	6	does	do	AUX
inlawrev-3506	480	7	recognize	recognize	VERB
inlawrev-3506	480	8	the	the	DET
inlawrev-3506	480	9	purpose	purpose	NOUN
inlawrev-3506	480	10	of	of	ADP
inlawrev-3506	480	11	section	section	NOUN
inlawrev-3506	480	12	7522	7522	NUM
inlawrev-3506	480	13	.	.	PUNCT
inlawrev-3506	481	1	"	"	PUNCT
inlawrev-3506	481	2	'	'	PUNCT
inlawrev-3506	481	3	additional	additional	ADJ
inlawrev-3506	481	4	reform	reform	NOUN
inlawrev-3506	481	5	in	in	ADP
inlawrev-3506	481	6	this	this	DET
inlawrev-3506	481	7	area	area	NOUN
inlawrev-3506	481	8	would	would	AUX
inlawrev-3506	481	9	solve	solve	VERB
inlawrev-3506	481	10	the	the	DET
inlawrev-3506	481	11	problem	problem	NOUN
inlawrev-3506	481	12	;	;	PUNCT
inlawrev-3506	481	13	greenberg	greenberg	PROPN
inlawrev-3506	481	14	's	's	PART
inlawrev-3506	481	15	express	express	ADJ
inlawrev-3506	481	16	need	need	NOUN
inlawrev-3506	481	17	not	not	PART
inlawrev-3506	481	18	be	be	AUX
inlawrev-3506	481	19	overruled	overrule	VERB
inlawrev-3506	481	20	.	.	PUNCT
inlawrev-3506	482	1	c.	c.	PROPN
inlawrev-3506	482	2	obtaining	obtain	VERB
inlawrev-3506	482	3	the	the	DET
inlawrev-3506	482	4	revenue	revenue	NOUN
inlawrev-3506	482	5	agent	agent	NOUN
inlawrev-3506	482	6	's	's	PART
inlawrev-3506	482	7	report	report	NOUN
inlawrev-3506	482	8	professor	professor	NOUN
inlawrev-3506	482	9	schoenfeld	schoenfeld	PROPN
inlawrev-3506	482	10	argues	argue	VERB
inlawrev-3506	482	11	that	that	SCONJ
inlawrev-3506	482	12	,	,	PUNCT
inlawrev-3506	482	13	because	because	SCONJ
inlawrev-3506	482	14	of	of	ADP
inlawrev-3506	482	15	greenberg	greenberg	PROPN
inlawrev-3506	482	16	's	's	PART
inlawrev-3506	482	17	express	express	ADJ
inlawrev-3506	482	18	and	and	CCONJ
inlawrev-3506	482	19	assertions	assertion	NOUN
inlawrev-3506	482	20	of	of	ADP
inlawrev-3506	482	21	privilege	privilege	NOUN
inlawrev-3506	482	22	,	,	PUNCT
inlawrev-3506	482	23	the	the	DET
inlawrev-3506	482	24	irs	irs	PROPN
inlawrev-3506	482	25	"	"	PUNCT
inlawrev-3506	482	26	consistently	consistently	ADV
inlawrev-3506	482	27	argues	argue	VERB
inlawrev-3506	482	28	that	that	SCONJ
inlawrev-3506	482	29	all	all	DET
inlawrev-3506	482	30	documents	document	NOUN
inlawrev-3506	482	31	supporting	support	VERB
inlawrev-3506	482	32	its	its	PRON
inlawrev-3506	482	33	computations	computation	NOUN
inlawrev-3506	482	34	of	of	ADP
inlawrev-3506	482	35	a	a	DET
inlawrev-3506	482	36	deficiency	deficiency	NOUN
inlawrev-3506	482	37	are	be	AUX
inlawrev-3506	482	38	.	.	PUNCT
inlawrev-3506	482	39	.	.	PUNCT
inlawrev-3506	482	40	.	.	PUNCT
inlawrev-3506	483	1	not	not	PART
inlawrev-3506	483	2	discoverable	discoverable	ADJ
inlawrev-3506	483	3	.	.	PUNCT
inlawrev-3506	484	1	""^	""^	NOUN
inlawrev-3506	484	2	he	he	PRON
inlawrev-3506	484	3	focuses	focus	VERB
inlawrev-3506	484	4	on	on	ADP
inlawrev-3506	484	5	the	the	DET
inlawrev-3506	484	6	revenue	revenue	NOUN
inlawrev-3506	484	7	agent	agent	NOUN
inlawrev-3506	484	8	's	's	PART
inlawrev-3506	484	9	report	report	NOUN
inlawrev-3506	484	10	.	.	PUNCT
inlawrev-3506	485	1	"^	"^	VERB
inlawrev-3506	486	1	yet	yet	ADV
inlawrev-3506	486	2	,	,	PUNCT
inlawrev-3506	486	3	many	many	ADJ
inlawrev-3506	486	4	,	,	PUNCT
inlawrev-3506	486	5	if	if	SCONJ
inlawrev-3506	486	6	not	not	PART
inlawrev-3506	486	7	most	most	ADJ
inlawrev-3506	486	8	,	,	PUNCT
inlawrev-3506	486	9	taxpayers	taxpayer	NOUN
inlawrev-3506	486	10	receive	receive	VERB
inlawrev-3506	486	11	the	the	DET
inlawrev-3506	486	12	revenue	revenue	NOUN
inlawrev-3506	486	13	agent	agent	NOUN
inlawrev-3506	486	14	's	's	PART
inlawrev-3506	486	15	report	report	NOUN
inlawrev-3506	486	16	before	before	ADP
inlawrev-3506	486	17	ever	ever	ADV
inlawrev-3506	486	18	receiving	receive	VERB
inlawrev-3506	486	19	a	a	DET
inlawrev-3506	486	20	notice	notice	NOUN
inlawrev-3506	486	21	of	of	ADP
inlawrev-3506	486	22	deficiency	deficiency	NOUN
inlawrev-3506	486	23	;	;	PUNCT
inlawrev-3506	486	24	it	it	PRON
inlawrev-3506	486	25	generally	generally	ADV
inlawrev-3506	486	26	arrives	arrive	VERB
inlawrev-3506	486	27	with	with	ADP
inlawrev-3506	486	28	the	the	DET
inlawrev-3506	486	29	thirty	thirty	NUM
inlawrev-3506	486	30	-	-	PUNCT
inlawrev-3506	486	31	day	day	NOUN
inlawrev-3506	486	32	letter	letter	NOUN
inlawrev-3506	486	33	.	.	PUNCT
inlawrev-3506	487	1	in	in	ADP
inlawrev-3506	487	2	fact	fact	NOUN
inlawrev-3506	487	3	,	,	PUNCT
inlawrev-3506	487	4	in	in	ADP
inlawrev-3506	487	5	order	order	NOUN
inlawrev-3506	487	6	to	to	PART
inlawrev-3506	487	7	demonstrate	demonstrate	VERB
inlawrev-3506	487	8	the	the	DET
inlawrev-3506	487	9	function	function	NOUN
inlawrev-3506	487	10	of	of	ADP
inlawrev-3506	487	11	the	the	DET
inlawrev-3506	487	12	revenue	revenue	NOUN
inlawrev-3506	487	13	agent	agent	NOUN
inlawrev-3506	487	14	's	's	PART
inlawrev-3506	487	15	report	report	NOUN
inlawrev-3506	487	16	,	,	PUNCT
inlawrev-3506	487	17	professor	professor	NOUN
inlawrev-3506	487	18	schoenfeld	schoenfeld	PROPN
inlawrev-3506	487	19	quotes	quote	VERB
inlawrev-3506	487	20	blocksouthland	blocksouthland	PROPN
inlawrev-3506	487	21	sportswear	sportswear	PROPN
inlawrev-3506	487	22	co.	co.	PROPN
inlawrev-3506	488	1	v.	v.	CCONJ
inlawrev-3506	488	2	united	united	PROPN
inlawrev-3506	488	3	states^^^	states^^^	PROPN
inlawrev-3506	488	4	as	as	ADP
inlawrev-3506	488	5	saying	say	VERB
inlawrev-3506	488	6	,	,	PUNCT
inlawrev-3506	488	7	"	"	PUNCT
inlawrev-3506	488	8	the	the	DET
inlawrev-3506	488	9	purpose	purpose	NOUN
inlawrev-3506	488	10	of	of	ADP
inlawrev-3506	488	11	such	such	ADJ
inlawrev-3506	488	12	letter	letter	NOUN
inlawrev-3506	488	13	and	and	CCONJ
inlawrev-3506	488	14	report	report	NOUN
inlawrev-3506	488	15	is	be	AUX
inlawrev-3506	488	16	to	to	PART
inlawrev-3506	488	17	inform	inform	VERB
inlawrev-3506	488	18	the	the	DET
inlawrev-3506	488	19	taxpayer	taxpayer	NOUN
inlawrev-3506	488	20	ofthe	ofthe	NOUN
inlawrev-3506	488	21	results	result	NOUN
inlawrev-3506	488	22	ofan	ofan	NOUN
inlawrev-3506	488	23	income	income	NOUN
inlawrev-3506	488	24	tax	tax	NOUN
inlawrev-3506	488	25	audit	audit	NOUN
inlawrev-3506	488	26	for	for	ADP
inlawrev-3506	488	27	a	a	DET
inlawrev-3506	488	28	particular	particular	ADJ
inlawrev-3506	488	29	year	year	NOUN
inlawrev-3506	488	30	and	and	CCONJ
inlawrev-3506	488	31	to	to	PART
inlawrev-3506	488	32	extend	extend	VERB
inlawrev-3506	488	33	to	to	ADP
inlawrev-3506	488	34	him	he	PRON
inlawrev-3506	488	35	an	an	DET
inlawrev-3506	488	36	opportunity	opportunity	NOUN
inlawrev-3506	488	37	to	to	PART
inlawrev-3506	488	38	request	request	VERB
inlawrev-3506	488	39	a	a	DET
inlawrev-3506	488	40	conference	conference	NOUN
inlawrev-3506	488	41	for	for	ADP
inlawrev-3506	488	42	a	a	DET
inlawrev-3506	488	43	further	further	ADJ
inlawrev-3506	488	44	discussion	discussion	NOUN
inlawrev-3506	488	45	of	of	ADP
inlawrev-3506	488	46	a	a	DET
inlawrev-3506	488	47	proposed	propose	VERB
inlawrev-3506	488	48	adjustment	adjustment	NOUN
inlawrev-3506	488	49	in	in	ADP
inlawrev-3506	488	50	his	his	PRON
inlawrev-3506	488	51	tax	tax	NOUN
inlawrev-3506	488	52	liability	liability	NOUN
inlawrev-3506	488	53	.	.	PUNCT
inlawrev-3506	489	1	""^	""^	PROPN
inlawrev-3506	489	2	the	the	DET
inlawrev-3506	489	3	prior	prior	ADJ
inlawrev-3506	489	4	sentence	sentence	NOUN
inlawrev-3506	489	5	of	of	ADP
inlawrev-3506	489	6	that	that	DET
inlawrev-3506	489	7	opinion	opinion	NOUN
inlawrev-3506	489	8	states	state	NOUN
inlawrev-3506	489	9	,	,	PUNCT
inlawrev-3506	489	10	"	"	PUNCT
inlawrev-3506	489	11	on	on	ADP
inlawrev-3506	489	12	june	june	PROPN
inlawrev-3506	489	13	23	23	NUM
inlawrev-3506	489	14	,	,	PUNCT
inlawrev-3506	489	15	1971	1971	NUM
inlawrev-3506	489	16	,	,	PUNCT
inlawrev-3506	489	17	under	under	ADP
inlawrev-3506	489	18	section	section	NOUN
inlawrev-3506	489	19	6532(a)(1	6532(a)(1	NOUN
inlawrev-3506	489	20	)	)	PUNCT
inlawrev-3506	489	21	of	of	ADP
inlawrev-3506	489	22	the	the	DET
inlawrev-3506	489	23	internal	internal	ADJ
inlawrev-3506	489	24	revenue	revenue	NOUN
inlawrev-3506	489	25	code	code	NOUN
inlawrev-3506	489	26	of	of	ADP
inlawrev-3506	489	27	1954	1954	NUM
inlawrev-3506	489	28	,	,	PUNCT
inlawrev-3506	489	29	the	the	DET
inlawrev-3506	489	30	district	district	NOUN
inlawrev-3506	489	31	director	director	NOUN
inlawrev-3506	489	32	of	of	ADP
inlawrev-3506	489	33	internal	internal	ADJ
inlawrev-3506	489	34	revenue	revenue	NOUN
inlawrev-3506	489	35	of	of	ADP
inlawrev-3506	489	36	the	the	DET
inlawrev-3506	489	37	state	state	NOUN
inlawrev-3506	489	38	of	of	ADP
inlawrev-3506	489	39	north	north	PROPN
inlawrev-3506	489	40	carolina	carolina	PROPN
inlawrev-3506	489	41	issued	issue	VERB
inlawrev-3506	489	42	to	to	PART
inlawrev-3506	489	43	plaintiff	plaintiff	VERB
inlawrev-3506	489	44	\i\s	\i\s	NUM
inlawrev-3506	489	45	form	form	NOUN
inlawrev-3506	489	46	li	li	PROPN
inlawrev-3506	489	47	91	91	NUM
inlawrev-3506	489	48	(	(	PUNCT
inlawrev-3506	489	49	rev	rev	PROPN
inlawrev-3506	489	50	.	.	PROPN
inlawrev-3506	489	51	3	3	NUM
inlawrev-3506	489	52	-	-	SYM
inlawrev-3506	489	53	69	69	NUM
inlawrev-3506	489	54	)	)	PUNCT
inlawrev-3506	489	55	commonly	commonly	ADV
inlawrev-3506	489	56	known	know	VERB
inlawrev-3506	489	57	as	as	ADP
inlawrev-3506	489	58	a	a	DET
inlawrev-3506	489	59	'	'	PUNCT
inlawrev-3506	489	60	thirty	thirty	NUM
inlawrev-3506	489	61	-	-	PUNCT
inlawrev-3506	489	62	day	day	NOUN
inlawrev-3506	489	63	letter	letter	NOUN
inlawrev-3506	489	64	'	'	PUNCT
inlawrev-3506	489	65	to	to	PART
inlawrev-3506	489	66	which	which	PRON
inlawrev-3506	489	67	was	be	AUX
inlawrev-3506	489	68	attached	attach	VERB
inlawrev-3506	489	69	a	a	DET
inlawrev-3506	489	70	revenue	revenue	NOUN
inlawrev-3506	489	71	mr	mr	PROPN
inlawrev-3506	489	72	.	.	PROPN
inlawrev-3506	489	73	newton	newton	PROPN
inlawrev-3506	489	74	,	,	PUNCT
inlawrev-3506	489	75	92	92	NUM
inlawrev-3506	489	76	tax	tax	NOUN
inlawrev-3506	489	77	notes	note	NOUN
inlawrev-3506	489	78	1	1	NUM
inlawrev-3506	489	79	17	17	NUM
inlawrev-3506	489	80	,	,	PUNCT
inlawrev-3506	489	81	122	122	NUM
inlawrev-3506	489	82	-	-	SYM
inlawrev-3506	489	83	23	23	NUM
inlawrev-3506	489	84	(	(	PUNCT
inlawrev-3506	489	85	2001	2001	NUM
inlawrev-3506	489	86	)	)	PUNCT
inlawrev-3506	489	87	(	(	PUNCT
inlawrev-3506	489	88	criticizing	criticize	VERB
inlawrev-3506	489	89	shea	shea	PROPN
inlawrev-3506	489	90	's	's	PART
inlawrev-3506	489	91	approach	approach	NOUN
inlawrev-3506	489	92	to	to	ADP
inlawrev-3506	489	93	§	§	PROPN
inlawrev-3506	489	94	7522	7522	NUM
inlawrev-3506	489	95	)	)	PUNCT
inlawrev-3506	489	96	.	.	PUNCT
inlawrev-3506	490	1	107	107	NUM
inlawrev-3506	490	2	.	.	PUNCT
inlawrev-3506	490	3	80	80	NUM
inlawrev-3506	490	4	t.c.m	t.c.m	NOUN
inlawrev-3506	490	5	.	.	PUNCT
inlawrev-3506	491	1	(	(	PUNCT
inlawrev-3506	491	2	cch	cch	NOUN
inlawrev-3506	491	3	)	)	PUNCT
inlawrev-3506	491	4	135	135	NUM
inlawrev-3506	491	5	(	(	PUNCT
inlawrev-3506	491	6	2000	2000	NUM
inlawrev-3506	491	7	)	)	PUNCT
inlawrev-3506	491	8	.	.	PUNCT
inlawrev-3506	492	1	108	108	NUM
inlawrev-3506	492	2	.	.	PUNCT
inlawrev-3506	493	1	/^.	/^.	PUNCT
inlawrev-3506	494	1	at	at	ADP
inlawrev-3506	494	2	138	138	NUM
inlawrev-3506	494	3	.	.	PUNCT
inlawrev-3506	494	4	109	109	NUM
inlawrev-3506	494	5	.	.	PUNCT
inlawrev-3506	495	1	i	i	PRON
inlawrev-3506	495	2	d.	d.	PROPN
inlawrev-3506	495	3	110	110	NUM
inlawrev-3506	495	4	.	.	PUNCT
inlawrev-3506	496	1	/i/.	/i/.	NOUN
inlawrev-3506	496	2	at	at	ADP
inlawrev-3506	496	3	139	139	NUM
inlawrev-3506	496	4	(	(	PUNCT
inlawrev-3506	496	5	citation	citation	NOUN
inlawrev-3506	496	6	omitted	omit	VERB
inlawrev-3506	496	7	)	)	PUNCT
inlawrev-3506	496	8	.	.	PUNCT
inlawrev-3506	497	1	111	111	NUM
inlawrev-3506	497	2	.	.	PUNCT
inlawrev-3506	498	1	see	see	VERB
inlawrev-3506	498	2	elliott	elliott	PROPN
inlawrev-3506	498	3	v.	v.	ADP
inlawrev-3506	498	4	comm'r	comm'r	PROPN
inlawrev-3506	498	5	,	,	PUNCT
inlawrev-3506	498	6	82	82	NUM
inlawrev-3506	498	7	t.c.m	t.c.m	NOUN
inlawrev-3506	498	8	.	.	PUNCT
inlawrev-3506	499	1	(	(	PUNCT
inlawrev-3506	499	2	cch	cch	NOUN
inlawrev-3506	499	3	)	)	PUNCT
inlawrev-3506	499	4	13	13	NUM
inlawrev-3506	499	5	,	,	PUNCT
inlawrev-3506	499	6	*	*	NOUN
inlawrev-3506	499	7	22	22	NUM
inlawrev-3506	499	8	(	(	PUNCT
inlawrev-3506	499	9	2001	2001	NUM
inlawrev-3506	499	10	)	)	PUNCT
inlawrev-3506	499	11	(	(	PUNCT
inlawrev-3506	499	12	"	"	PUNCT
inlawrev-3506	499	13	[	[	X
inlawrev-3506	499	14	the	the	DET
inlawrev-3506	499	15	shea	shea	PROPN
inlawrev-3506	499	16	]	]	PUNCT
inlawrev-3506	499	17	holding	holding	NOUN
inlawrev-3506	499	18	was	be	AUX
inlawrev-3506	499	19	predicated	predicate	VERB
inlawrev-3506	499	20	on	on	ADP
inlawrev-3506	499	21	our	our	PRON
inlawrev-3506	499	22	understanding	understanding	NOUN
inlawrev-3506	499	23	that	that	SCONJ
inlawrev-3506	499	24	the	the	DET
inlawrev-3506	499	25	purpose	purpose	NOUN
inlawrev-3506	499	26	of	of	ADP
inlawrev-3506	499	27	section	section	NOUN
inlawrev-3506	499	28	7522	7522	NUM
inlawrev-3506	499	29	is	be	AUX
inlawrev-3506	499	30	to	to	PART
inlawrev-3506	499	31	give	give	VERB
inlawrev-3506	499	32	taxpayers	taxpayer	NOUN
inlawrev-3506	499	33	notice	notice	VERB
inlawrev-3506	499	34	ofthe	ofthe	ADJ
inlawrev-3506	499	35	basis	basis	NOUN
inlawrev-3506	499	36	for	for	ADP
inlawrev-3506	499	37	a	a	DET
inlawrev-3506	499	38	deficiency	deficiency	NOUN
inlawrev-3506	499	39	determination	determination	NOUN
inlawrev-3506	499	40	.	.	PUNCT
inlawrev-3506	500	1	"	"	PUNCT
inlawrev-3506	500	2	)	)	PUNCT
inlawrev-3506	500	3	.	.	PUNCT
inlawrev-3506	501	1	1	1	NUM
inlawrev-3506	501	2	12	12	NUM
inlawrev-3506	501	3	.	.	PUNCT
inlawrev-3506	502	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	502	2	,	,	PUNCT
inlawrev-3506	502	3	supra	supra	PROPN
inlawrev-3506	502	4	note	note	NOUN
inlawrev-3506	502	5	5	5	NUM
inlawrev-3506	502	6	,	,	PUNCT
inlawrev-3506	502	7	at	at	ADP
inlawrev-3506	502	8	536	536	NUM
inlawrev-3506	502	9	.	.	PUNCT
inlawrev-3506	502	10	113	113	NUM
inlawrev-3506	502	11	.	.	PUNCT
inlawrev-3506	503	1	see	see	VERB
inlawrev-3506	503	2	i	i	PRON
inlawrev-3506	503	3	d.	d.	PROPN
inlawrev-3506	503	4	at	at	ADP
inlawrev-3506	503	5	536	536	NUM
inlawrev-3506	503	6	-	-	SYM
inlawrev-3506	503	7	37	37	NUM
inlawrev-3506	503	8	.	.	NOUN
inlawrev-3506	503	9	1	1	NUM
inlawrev-3506	503	10	14	14	NUM
inlawrev-3506	503	11	.	.	PUNCT
inlawrev-3506	504	1	73	73	NUM
inlawrev-3506	504	2	-	-	SYM
inlawrev-3506	504	3	1	1	NUM
inlawrev-3506	504	4	ustc	ustc	NOUN
inlawrev-3506	504	5	^	^	PUNCT
inlawrev-3506	504	6	9230	9230	NUM
inlawrev-3506	504	7	,	,	PUNCT
inlawrev-3506	504	8	aff'd	aff'd	NOUN
inlawrev-3506	504	9	,	,	PUNCT
inlawrev-3506	504	10	480	480	NUM
inlawrev-3506	504	11	f.2d	f.2d	ADP
inlawrev-3506	504	12	921	921	NUM
inlawrev-3506	504	13	(	(	PUNCT
inlawrev-3506	504	14	4th	4th	ADJ
inlawrev-3506	504	15	cir	cir	NOUN
inlawrev-3506	504	16	.	.	PROPN
inlawrev-3506	504	17	1973	1973	NUM
inlawrev-3506	504	18	)	)	PUNCT
inlawrev-3506	504	19	.	.	PUNCT
inlawrev-3506	505	1	1	1	NUM
inlawrev-3506	505	2	1	1	NUM
inlawrev-3506	505	3	5	5	NUM
inlawrev-3506	505	4	.	.	PUNCT
inlawrev-3506	505	5	schoenfeld	schoenfeld	PROPN
inlawrev-3506	505	6	,	,	PUNCT
inlawrev-3506	505	7	supra	supra	PROPN
inlawrev-3506	505	8	note	note	NOUN
inlawrev-3506	505	9	5	5	NUM
inlawrev-3506	505	10	,	,	PUNCT
inlawrev-3506	505	11	at	at	ADP
inlawrev-3506	505	12	537	537	NUM
inlawrev-3506	505	13	n.	n.	NOUN
inlawrev-3506	505	14	122	122	NUM
inlawrev-3506	505	15	(	(	PUNCT
inlawrev-3506	505	16	quoting	quote	VERB
inlawrev-3506	505	17	block	block	NOUN
inlawrev-3506	505	18	-	-	PUNCT
inlawrev-3506	505	19	southland	southland	NOUN
inlawrev-3506	505	20	sportswear	sportswear	PROPN
inlawrev-3506	505	21	co.	co.	PROPN
inlawrev-3506	505	22	,	,	PUNCT
inlawrev-3506	505	23	73	73	NUM
inlawrev-3506	505	24	-	-	SYM
inlawrev-3506	505	25	1	1	NUM
inlawrev-3506	505	26	ustc	ustc	NOUN
inlawrev-3506	505	27	1	1	NUM
inlawrev-3506	505	28	9230	9230	NUM
inlawrev-3506	505	29	)	)	PUNCT
inlawrev-3506	505	30	.	.	PUNCT
inlawrev-3506	506	1	160	160	NUM
inlawrev-3506	506	2	indiana	indiana	PROPN
inlawrev-3506	506	3	law	law	PROPN
inlawrev-3506	506	4	review	review	NOUN
inlawrev-3506	506	5	[	[	X
inlawrev-3506	506	6	vol	vol	NOUN
inlawrev-3506	506	7	.	.	PUNCT
inlawrev-3506	506	8	35:143	35:143	ADJ
inlawrev-3506	506	9	agent	agent	NOUN
inlawrev-3506	506	10	's	's	PART
inlawrev-3506	506	11	reportr^^^	reportr^^^	PROPN
inlawrev-3506	506	12	ifthe	ifthe	PROPN
inlawrev-3506	506	13	taxpayer	taxpayer	PROPN
inlawrev-3506	506	14	does	do	AUX
inlawrev-3506	506	15	not	not	PART
inlawrev-3506	506	16	receive	receive	VERB
inlawrev-3506	506	17	a	a	DET
inlawrev-3506	506	18	copy	copy	NOUN
inlawrev-3506	506	19	ofthe	ofthe	ADJ
inlawrev-3506	506	20	revenue	revenue	NOUN
inlawrev-3506	506	21	agent	agent	NOUN
inlawrev-3506	506	22	's	's	PART
inlawrev-3506	506	23	report	report	NOUN
inlawrev-3506	506	24	with	with	ADP
inlawrev-3506	506	25	the	the	DET
inlawrev-3506	506	26	thirty	thirty	NUM
inlawrev-3506	506	27	-	-	PUNCT
inlawrev-3506	506	28	day	day	NOUN
inlawrev-3506	506	29	letter	letter	NOUN
inlawrev-3506	506	30	,	,	PUNCT
inlawrev-3506	506	31	many	many	ADJ
inlawrev-3506	506	32	practitioners	practitioner	NOUN
inlawrev-3506	506	33	request	request	VERB
inlawrev-3506	506	34	it	it	PRON
inlawrev-3506	506	35	(	(	PUNCT
inlawrev-3506	506	36	and	and	CCONJ
inlawrev-3506	506	37	in	in	ADP
inlawrev-3506	506	38	fact	fact	NOUN
inlawrev-3506	506	39	,	,	PUNCT
inlawrev-3506	506	40	often	often	ADV
inlawrev-3506	506	41	request	request	VERB
inlawrev-3506	506	42	the	the	DET
inlawrev-3506	506	43	entire	entire	ADJ
inlawrev-3506	506	44	administrative	administrative	ADJ
inlawrev-3506	506	45	file	file	NOUN
inlawrev-3506	506	46	)	)	PUNCT
inlawrev-3506	506	47	as	as	ADV
inlawrev-3506	506	48	soon	soon	ADV
inlawrev-3506	506	49	as	as	SCONJ
inlawrev-3506	506	50	the	the	DET
inlawrev-3506	506	51	notice	notice	NOUN
inlawrev-3506	506	52	of	of	ADP
inlawrev-3506	506	53	deficiency	deficiency	NOUN
inlawrev-3506	506	54	arrives	arrive	VERB
inlawrev-3506	506	55	.	.	PUNCT
inlawrev-3506	507	1	"^	"^	X
inlawrev-3506	507	2	if	if	SCONJ
inlawrev-3506	507	3	an	an	DET
inlawrev-3506	507	4	informal	informal	ADJ
inlawrev-3506	507	5	request	request	NOUN
inlawrev-3506	507	6	is	be	AUX
inlawrev-3506	507	7	unsuccessful	unsuccessful	ADJ
inlawrev-3506	507	8	,	,	PUNCT
inlawrev-3506	507	9	a	a	DET
inlawrev-3506	507	10	freedom	freedom	NOUN
inlawrev-3506	507	11	of	of	ADP
inlawrev-3506	507	12	information	information	NOUN
inlawrev-3506	507	13	act	act	NOUN
inlawrev-3506	507	14	request	request	NOUN
inlawrev-3506	507	15	is	be	AUX
inlawrev-3506	507	16	in	in	ADP
inlawrev-3506	507	17	order	order	NOUN
inlawrev-3506	507	18	.	.	PUNCT
inlawrev-3506	508	1	that	that	PRON
inlawrev-3506	508	2	may	may	AUX
inlawrev-3506	508	3	or	or	CCONJ
inlawrev-3506	508	4	may	may	AUX
inlawrev-3506	508	5	not	not	PART
inlawrev-3506	508	6	result	result	VERB
inlawrev-3506	508	7	in	in	ADP
inlawrev-3506	508	8	obtaining	obtain	VERB
inlawrev-3506	508	9	the	the	DET
inlawrev-3506	508	10	file	file	NOUN
inlawrev-3506	508	11	in	in	ADP
inlawrev-3506	508	12	time	time	NOUN
inlawrev-3506	508	13	for	for	ADP
inlawrev-3506	508	14	use	use	NOUN
inlawrev-3506	508	15	in	in	ADP
inlawrev-3506	508	16	tax	tax	NOUN
inlawrev-3506	508	17	court	court	NOUN
inlawrev-3506	508	18	litigation	litigation	NOUN
inlawrev-3506	508	19	.	.	PUNCT
inlawrev-3506	509	1	if	if	SCONJ
inlawrev-3506	509	2	it	it	PRON
inlawrev-3506	509	3	does	do	AUX
inlawrev-3506	509	4	not	not	PART
inlawrev-3506	509	5	,	,	PUNCT
inlawrev-3506	509	6	use	use	NOUN
inlawrev-3506	509	7	of	of	ADP
inlawrev-3506	509	8	the	the	DET
inlawrev-3506	509	9	tax	tax	NOUN
inlawrev-3506	509	10	court	court	NOUN
inlawrev-3506	509	11	's	's	PART
inlawrev-3506	509	12	discovery	discovery	NOUN
inlawrev-3506	509	13	procedures	procedure	NOUN
inlawrev-3506	509	14	is	be	AUX
inlawrev-3506	509	15	the	the	DET
inlawrev-3506	509	16	remaining	remain	VERB
inlawrev-3506	509	17	option	option	NOUN
inlawrev-3506	509	18	.	.	PUNCT
inlawrev-3506	510	1	professor	professor	NOUN
inlawrev-3506	510	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	510	3	states	state	VERB
inlawrev-3506	510	4	that	that	SCONJ
inlawrev-3506	510	5	,	,	PUNCT
inlawrev-3506	510	6	[	[	X
inlawrev-3506	510	7	i]n	i]n	ADJ
inlawrev-3506	510	8	effect	effect	NOUN
inlawrev-3506	510	9	,	,	PUNCT
inlawrev-3506	510	10	the	the	DET
inlawrev-3506	510	11	service	service	NOUN
inlawrev-3506	510	12	is	be	AUX
inlawrev-3506	510	13	asserting	assert	VERB
inlawrev-3506	510	14	that	that	SCONJ
inlawrev-3506	510	15	everything	everything	PRON
inlawrev-3506	510	16	its	its	PRON
inlawrev-3506	510	17	employees	employee	NOUN
inlawrev-3506	510	18	do	do	VERB
inlawrev-3506	510	19	at	at	ADP
inlawrev-3506	510	20	any	any	DET
inlawrev-3506	510	21	time	time	NOUN
inlawrev-3506	510	22	is	be	AUX
inlawrev-3506	510	23	potentially	potentially	ADV
inlawrev-3506	510	24	part	part	NOUN
inlawrev-3506	510	25	of	of	ADP
inlawrev-3506	510	26	some	some	DET
inlawrev-3506	510	27	future	future	ADJ
inlawrev-3506	510	28	litigation	litigation	NOUN
inlawrev-3506	510	29	and	and	CCONJ
inlawrev-3506	510	30	,	,	PUNCT
inlawrev-3506	510	31	thus	thus	ADV
inlawrev-3506	510	32	,	,	PUNCT
inlawrev-3506	510	33	not	not	PART
inlawrev-3506	510	34	discoverable	discoverable	ADJ
inlawrev-3506	510	35	.	.	PUNCT
inlawrev-3506	511	1	this	this	DET
inlawrev-3506	511	2	position	position	NOUN
inlawrev-3506	511	3	reinforces	reinforce	VERB
inlawrev-3506	511	4	the	the	DET
inlawrev-3506	511	5	service	service	NOUN
inlawrev-3506	511	6	's	's	PART
inlawrev-3506	511	7	position	position	NOUN
inlawrev-3506	511	8	in	in	ADP
inlawrev-3506	511	9	greenberg	greenberg	PROPN
inlawrev-3506	511	10	'	'	NUM
inlawrev-3506	511	11	5	5	NUM
inlawrev-3506	511	12	express	express	ADJ
inlawrev-3506	511	13	,	,	PUNCT
inlawrev-3506	511	14	sharply	sharply	ADV
inlawrev-3506	511	15	decreasing	decrease	VERB
inlawrev-3506	511	16	the	the	DET
inlawrev-3506	511	17	likelihood	likelihood	NOUN
inlawrev-3506	511	18	that	that	SCONJ
inlawrev-3506	511	19	a	a	DET
inlawrev-3506	511	20	petitioner	petitioner	NOUN
inlawrev-3506	511	21	will	will	AUX
inlawrev-3506	511	22	find	find	VERB
inlawrev-3506	511	23	a	a	DET
inlawrev-3506	511	24	basis	basis	NOUN
inlawrev-3506	511	25	for	for	ADP
inlawrev-3506	511	26	any	any	DET
inlawrev-3506	511	27	error	error	NOUN
inlawrev-3506	511	28	in	in	ADP
inlawrev-3506	511	29	a	a	DET
inlawrev-3506	511	30	statutory	statutory	ADJ
inlawrev-3506	511	31	notice	notice	NOUN
inlawrev-3506	511	32	.	.	PUNCT
inlawrev-3506	512	1	"^	"^	VERB
inlawrev-3506	513	1	yet	yet	ADV
inlawrev-3506	513	2	,	,	PUNCT
inlawrev-3506	513	3	peterson	peterson	PROPN
inlawrev-3506	513	4	v.	v.	PROPN
inlawrev-3506	513	5	united	united	PROPN
inlawrev-3506	513	6	states	states	PROPN
inlawrev-3506	513	7	,	,	PUNCT
inlawrev-3506	513	8	^^^	^^^	ADP
inlawrev-3506	513	9	the	the	DET
inlawrev-3506	513	10	case	case	NOUN
inlawrev-3506	513	11	that	that	SCONJ
inlawrev-3506	513	12	professor	professor	NOUN
inlawrev-3506	513	13	schoenfeld	schoenfeld	NOUN
inlawrev-3506	513	14	discusses	discuss	VERB
inlawrev-3506	513	15	immediately	immediately	ADV
inlawrev-3506	513	16	following	follow	VERB
inlawrev-3506	513	17	the	the	DET
inlawrev-3506	513	18	quoted	quote	VERB
inlawrev-3506	513	19	language	language	NOUN
inlawrev-3506	513	20	,	,	PUNCT
inlawrev-3506	513	21	contradicts	contradict	VERB
inlawrev-3506	513	22	the	the	DET
inlawrev-3506	513	23	assertion	assertion	NOUN
inlawrev-3506	513	24	that	that	SCONJ
inlawrev-3506	513	25	the	the	DET
inlawrev-3506	513	26	taxpayer	taxpayer	NOUN
inlawrev-3506	513	27	will	will	AUX
inlawrev-3506	513	28	be	be	AUX
inlawrev-3506	513	29	hampered	hamper	VERB
inlawrev-3506	513	30	.	.	PUNCT
inlawrev-3506	514	1	in	in	ADP
inlawrev-3506	514	2	that	that	DET
inlawrev-3506	514	3	case	case	NOUN
inlawrev-3506	514	4	,	,	PUNCT
inlawrev-3506	514	5	although	although	SCONJ
inlawrev-3506	514	6	the	the	DET
inlawrev-3506	514	7	government	government	NOUN
inlawrev-3506	514	8	argued	argue	VERB
inlawrev-3506	514	9	that	that	SCONJ
inlawrev-3506	514	10	documents	document	NOUN
inlawrev-3506	514	11	were	be	AUX
inlawrev-3506	514	12	privileged	privileged	ADJ
inlawrev-3506	514	13	as	as	SCONJ
inlawrev-3506	514	14	prepared	prepare	VERB
inlawrev-3506	514	15	in	in	ADP
inlawrev-3506	514	16	anticipation	anticipation	NOUN
inlawrev-3506	514	17	oflitigation	oflitigation	NOUN
inlawrev-3506	514	18	or	or	CCONJ
inlawrev-3506	514	19	for	for	ADP
inlawrev-3506	514	20	trial	trial	NOUN
inlawrev-3506	514	21	,	,	PUNCT
inlawrev-3506	514	22	the	the	DET
inlawrev-3506	514	23	court	court	NOUN
inlawrev-3506	514	24	did	do	AUX
inlawrev-3506	514	25	not	not	PART
inlawrev-3506	514	26	so	so	ADV
inlawrev-3506	514	27	find	find	VERB
inlawrev-3506	514	28	:	:	PUNCT
inlawrev-3506	514	29	the	the	DET
inlawrev-3506	514	30	only	only	ADJ
inlawrev-3506	514	31	indication	indication	NOUN
inlawrev-3506	514	32	before	before	ADP
inlawrev-3506	514	33	the	the	DET
inlawrev-3506	514	34	court	court	NOUN
inlawrev-3506	514	35	that	that	SCONJ
inlawrev-3506	514	36	the	the	DET
inlawrev-3506	514	37	documents	document	NOUN
inlawrev-3506	514	38	were	be	AUX
inlawrev-3506	514	39	so	so	ADV
inlawrev-3506	514	40	prepared	prepared	ADJ
inlawrev-3506	514	41	are	be	AUX
inlawrev-3506	514	42	conclusory	conclusory	ADJ
inlawrev-3506	514	43	statements	statement	NOUN
inlawrev-3506	514	44	by	by	ADP
inlawrev-3506	514	45	counsel	counsel	NOUN
inlawrev-3506	514	46	for	for	ADP
inlawrev-3506	514	47	the	the	DET
inlawrev-3506	514	48	government	government	NOUN
inlawrev-3506	514	49	.	.	PUNCT
inlawrev-3506	515	1	the	the	DET
inlawrev-3506	515	2	government	government	NOUN
inlawrev-3506	515	3	has	have	AUX
inlawrev-3506	515	4	neither	neither	CCONJ
inlawrev-3506	515	5	shown	show	VERB
inlawrev-3506	515	6	nor	nor	CCONJ
inlawrev-3506	515	7	offered	offer	VERB
inlawrev-3506	515	8	to	to	PART
inlawrev-3506	515	9	show	show	VERB
inlawrev-3506	515	10	that	that	SCONJ
inlawrev-3506	515	11	such	such	ADJ
inlawrev-3506	515	12	documents	document	NOUN
inlawrev-3506	515	13	are	be	AUX
inlawrev-3506	515	14	trial	trial	NOUN
inlawrev-3506	515	15	preparation	preparation	NOUN
inlawrev-3506	515	16	material	material	NOUN
inlawrev-3506	515	17	.	.	PUNCT
inlawrev-3506	516	1	generally	generally	ADV
inlawrev-3506	516	2	,	,	PUNCT
inlawrev-3506	516	3	it	it	PRON
inlawrev-3506	516	4	is	be	AUX
inlawrev-3506	516	5	this	this	DET
inlawrev-3506	516	6	court	court	NOUN
inlawrev-3506	516	7	's	's	PART
inlawrev-3506	516	8	beliefthat	beliefthat	PRON
inlawrev-3506	516	9	irs	irs	PROPN
inlawrev-3506	516	10	appellate	appellate	ADJ
inlawrev-3506	516	11	conferee	conferee	NOUN
inlawrev-3506	516	12	reports	report	NOUN
inlawrev-3506	516	13	andirsfield	andirsfield	NOUN
inlawrev-3506	516	14	agent	agent	NOUN
inlawrev-3506	516	15	reports	report	NOUN
inlawrev-3506	516	16	are	be	AUX
inlawrev-3506	516	17	notprepared	notprepare	VERB
inlawrev-3506	516	18	in	in	ADP
inlawrev-3506	516	19	anticipation	anticipation	NOUN
inlawrev-3506	516	20	oflitigation	oflitigation	NOUN
inlawrev-3506	516	21	orfor	orfor	ADP
inlawrev-3506	516	22	trial	trial	NOUN
inlawrev-3506	516	23	.	.	PUNCT
inlawrev-3506	517	1	presumably	presumably	ADV
inlawrev-3506	517	2	they	they	PRON
inlawrev-3506	517	3	are	be	AUX
inlawrev-3506	517	4	prepared	prepare	VERB
inlawrev-3506	517	5	in	in	ADP
inlawrev-3506	517	6	the	the	DET
inlawrev-3506	517	7	assessment	assessment	NOUN
inlawrev-3506	517	8	and	and	CCONJ
inlawrev-3506	517	9	review	review	NOUN
inlawrev-3506	517	10	process	process	NOUN
inlawrev-3506	517	11	and	and	CCONJ
inlawrev-3506	517	12	,	,	PUNCT
inlawrev-3506	517	13	if	if	SCONJ
inlawrev-3506	517	14	they	they	PRON
inlawrev-3506	517	15	be	be	AUX
inlawrev-3506	517	16	held	hold	VERB
inlawrev-3506	517	17	to	to	PART
inlawrev-3506	517	18	be	be	AUX
inlawrev-3506	517	19	in	in	ADP
inlawrev-3506	517	20	anticipation	anticipation	NOUN
inlawrev-3506	517	21	of	of	ADP
inlawrev-3506	517	22	litigation	litigation	NOUN
inlawrev-3506	517	23	,	,	PUNCT
inlawrev-3506	517	24	it	it	PRON
inlawrev-3506	517	25	is	be	AUX
inlawrev-3506	517	26	hard	hard	ADJ
inlawrev-3506	517	27	to	to	PART
inlawrev-3506	517	28	see	see	VERB
inlawrev-3506	517	29	what	what	PRON
inlawrev-3506	517	30	would	would	AUX
inlawrev-3506	517	31	not	not	PART
inlawrev-3506	517	32	be	be	AUX
inlawrev-3506	517	33	.	.	PUNCT
inlawrev-3506	518	1	litigation	litigation	NOUN
inlawrev-3506	518	2	can	can	AUX
inlawrev-3506	518	3	not	not	PART
inlawrev-3506	518	4	be	be	AUX
inlawrev-3506	518	5	anticipated	anticipate	VERB
inlawrev-3506	518	6	in	in	ADP
inlawrev-3506	518	7	every	every	DET
inlawrev-3506	518	8	such	such	ADJ
inlawrev-3506	518	9	case	case	NOUN
inlawrev-3506	518	10	when	when	SCONJ
inlawrev-3506	518	11	relatively	relatively	ADV
inlawrev-3506	518	12	few	few	ADJ
inlawrev-3506	518	13	result	result	NOUN
inlawrev-3506	518	14	in	in	ADP
inlawrev-3506	518	15	litigation	litigation	NOUN
inlawrev-3506	518	16	.	.	PUNCT
inlawrev-3506	519	1	since	since	SCONJ
inlawrev-3506	519	2	no	no	DET
inlawrev-3506	519	3	showing	showing	NOUN
inlawrev-3506	519	4	to	to	ADP
inlawrev-3506	519	5	the	the	DET
inlawrev-3506	519	6	contrary	contrary	NOUN
inlawrev-3506	519	7	has	have	AUX
inlawrev-3506	519	8	been	be	AUX
inlawrev-3506	519	9	made	make	VERB
inlawrev-3506	519	10	or	or	CCONJ
inlawrev-3506	519	11	offered	offer	VERB
inlawrev-3506	519	12	,	,	PUNCT
inlawrev-3506	519	13	it	it	PRON
inlawrev-3506	519	14	is	be	AUX
inlawrev-3506	519	15	this	this	DET
inlawrev-3506	519	16	court	court	NOUN
inlawrev-3506	519	17	's	's	PART
inlawrev-3506	519	18	finding	finding	NOUN
inlawrev-3506	519	19	that	that	SCONJ
inlawrev-3506	519	20	the	the	DET
inlawrev-3506	519	21	contents	content	NOUN
inlawrev-3506	519	22	of	of	ADP
inlawrev-3506	519	23	the	the	DET
inlawrev-3506	519	24	documents	document	NOUN
inlawrev-3506	519	25	sought	seek	VERB
inlawrev-3506	519	26	to	to	PART
inlawrev-3506	519	27	be	be	AUX
inlawrev-3506	519	28	discovered	discover	VERB
inlawrev-3506	519	29	by	by	ADP
inlawrev-3506	519	30	the	the	DET
inlawrev-3506	519	31	plaintiffs	plaintiff	NOUN
inlawrev-3506	519	32	through	through	ADP
inlawrev-3506	519	33	interrogatories	interrogatory	NOUN
inlawrev-3506	519	34	nos	nos	X
inlawrev-3506	519	35	.	.	PROPN
inlawrev-3506	519	36	6	6	NUM
inlawrev-3506	519	37	and	and	CCONJ
inlawrev-3506	519	38	8	8	NUM
inlawrev-3506	519	39	are	be	AUX
inlawrev-3506	519	40	not	not	PART
inlawrev-3506	519	41	trial	trial	NOUN
inlawrev-3506	519	42	preparation	preparation	NOUN
inlawrev-3506	519	43	material	material	NOUN
inlawrev-3506	519	44	and	and	CCONJ
inlawrev-3506	519	45	are	be	AUX
inlawrev-3506	519	46	not	not	PART
inlawrev-3506	519	47	protected	protect	VERB
inlawrev-3506	519	48	from	from	ADP
inlawrev-3506	519	49	discovery	discovery	NOUN
inlawrev-3506	519	50	by	by	ADP
inlawrev-3506	519	51	rule	rule	NOUN
inlawrev-3506	519	52	26(b)(3).'2	26(b)(3).'2	NUM
inlawrev-3506	519	53	'	'	PART
inlawrev-3506	519	54	peterson	peterson	NOUN
inlawrev-3506	519	55	was	be	AUX
inlawrev-3506	519	56	not	not	PART
inlawrev-3506	519	57	the	the	DET
inlawrev-3506	519	58	only	only	ADJ
inlawrev-3506	519	59	case	case	NOUN
inlawrev-3506	519	60	in	in	ADP
inlawrev-3506	519	61	which	which	PRON
inlawrev-3506	519	62	the	the	DET
inlawrev-3506	519	63	taxpayer	taxpayer	NOUN
inlawrev-3506	519	64	was	be	AUX
inlawrev-3506	519	65	able	able	ADJ
inlawrev-3506	519	66	to	to	PART
inlawrev-3506	519	67	obtain	obtain	VERB
inlawrev-3506	519	68	116	116	NUM
inlawrev-3506	519	69	.	.	PUNCT
inlawrev-3506	520	1	block	block	NOUN
inlawrev-3506	520	2	-	-	PUNCT
inlawrev-3506	520	3	southland	southland	NOUN
inlawrev-3506	520	4	sportswear	sportswear	PROPN
inlawrev-3506	520	5	co.	co.	PROPN
inlawrev-3506	520	6	,	,	PUNCT
inlawrev-3506	520	7	73	73	NUM
inlawrev-3506	520	8	-	-	SYM
inlawrev-3506	520	9	1	1	NUM
inlawrev-3506	520	10	ustc	ustc	NOUN
inlawrev-3506	520	11	if	if	SCONJ
inlawrev-3506	520	12	9230	9230	NUM
inlawrev-3506	520	13	.	.	PUNCT
inlawrev-3506	521	1	117	117	NUM
inlawrev-3506	521	2	.	.	PUNCT
inlawrev-3506	522	1	cf	cf	NOUN
inlawrev-3506	522	2	.	.	PUNCT
inlawrev-3506	523	1	swanson	swanson	PROPN
inlawrev-3506	523	2	v.	v.	ADP
inlawrev-3506	523	3	comm'r	comm'r	PROPN
inlawrev-3506	523	4	,	,	PUNCT
inlawrev-3506	523	5	1	1	NUM
inlawrev-3506	523	6	06	06	NUM
inlawrev-3506	523	7	t.c	t.c	PROPN
inlawrev-3506	523	8	.	.	PROPN
inlawrev-3506	523	9	76	76	NUM
inlawrev-3506	523	10	,	,	PUNCT
inlawrev-3506	523	11	8	8	NUM
inlawrev-3506	523	12	1	1	NUM
inlawrev-3506	523	13	(	(	PUNCT
inlawrev-3506	523	14	1	1	NUM
inlawrev-3506	523	15	996	996	NUM
inlawrev-3506	523	16	)	)	PUNCT
inlawrev-3506	523	17	(	(	PUNCT
inlawrev-3506	523	18	"	"	PUNCT
inlawrev-3506	523	19	because	because	SCONJ
inlawrev-3506	523	20	the	the	DET
inlawrev-3506	523	21	notice	notice	NOUN
inlawrev-3506	523	22	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	523	23	failed	fail	VERB
inlawrev-3506	523	24	to	to	PART
inlawrev-3506	523	25	adequately	adequately	ADV
inlawrev-3506	523	26	explain	explain	VERB
inlawrev-3506	523	27	respondent	respondent	NOUN
inlawrev-3506	523	28	's	's	PART
inlawrev-3506	523	29	bases	basis	NOUN
inlawrev-3506	523	30	for	for	ADP
inlawrev-3506	523	31	determining	determine	VERB
inlawrev-3506	523	32	deficiencies	deficiency	NOUN
inlawrev-3506	523	33	and	and	CCONJ
inlawrev-3506	523	34	additions	addition	NOUN
inlawrev-3506	523	35	to	to	PART
inlawrev-3506	523	36	tax	tax	VERB
inlawrev-3506	523	37	with	with	ADP
inlawrev-3506	523	38	respect	respect	NOUN
inlawrev-3506	523	39	to	to	ADP
inlawrev-3506	523	40	the	the	DET
inlawrev-3506	523	41	years	year	NOUN
inlawrev-3506	523	42	at	at	ADP
inlawrev-3506	523	43	issue	issue	NOUN
inlawrev-3506	523	44	,	,	PUNCT
inlawrev-3506	523	45	petitioners	petitioner	NOUN
inlawrev-3506	523	46	requested	request	VERB
inlawrev-3506	523	47	and	and	CCONJ
inlawrev-3506	523	48	received	receive	VERB
inlawrev-3506	523	49	the	the	DET
inlawrev-3506	523	50	revenue	revenue	NOUN
inlawrev-3506	523	51	agent	agent	NOUN
inlawrev-3506	523	52	's	's	PART
inlawrev-3506	523	53	report	report	NOUN
inlawrev-3506	523	54	in	in	ADP
inlawrev-3506	523	55	their	their	PRON
inlawrev-3506	523	56	case	case	NOUN
inlawrev-3506	523	57	.	.	PUNCT
inlawrev-3506	524	1	"	"	PUNCT
inlawrev-3506	524	2	)	)	PUNCT
inlawrev-3506	524	3	.	.	PUNCT
inlawrev-3506	525	1	1	1	NUM
inlawrev-3506	525	2	18	18	NUM
inlawrev-3506	525	3	.	.	PUNCT
inlawrev-3506	525	4	schoenfeld	schoenfeld	PROPN
inlawrev-3506	525	5	,	,	PUNCT
inlawrev-3506	525	6	supra	supra	PROPN
inlawrev-3506	525	7	note	note	NOUN
inlawrev-3506	525	8	5	5	NUM
inlawrev-3506	525	9	,	,	PUNCT
inlawrev-3506	525	10	at	at	ADP
inlawrev-3506	525	11	537	537	NUM
inlawrev-3506	525	12	(	(	PUNCT
inlawrev-3506	525	13	emphasis	emphasis	NOUN
inlawrev-3506	525	14	in	in	ADP
inlawrev-3506	525	15	original	original	ADJ
inlawrev-3506	525	16	)	)	PUNCT
inlawrev-3506	525	17	.	.	PUNCT
inlawrev-3506	526	1	119	119	NUM
inlawrev-3506	526	2	.	.	PUNCT
inlawrev-3506	527	1	52f.r.d.317(s.d	52f.r.d.317(s.d	NUM
inlawrev-3506	527	2	.	.	PUNCT
inlawrev-3506	528	1	iii	iii	X
inlawrev-3506	528	2	.	.	NOUN
inlawrev-3506	528	3	1971	1971	NUM
inlawrev-3506	528	4	)	)	PUNCT
inlawrev-3506	528	5	.	.	PUNCT
inlawrev-3506	529	1	120	120	NUM
inlawrev-3506	529	2	.	.	X
inlawrev-3506	530	1	m	m	VERB
inlawrev-3506	530	2	at	at	ADP
inlawrev-3506	530	3	320	320	NUM
inlawrev-3506	530	4	-	-	SYM
inlawrev-3506	530	5	21	21	NUM
inlawrev-3506	530	6	(	(	PUNCT
inlawrev-3506	530	7	emphasis	emphasis	NOUN
inlawrev-3506	530	8	added	add	VERB
inlawrev-3506	530	9	)	)	PUNCT
inlawrev-3506	530	10	.	.	PUNCT
inlawrev-3506	531	1	200	200	NUM
inlawrev-3506	531	2	1	1	NUM
inlawrev-3506	531	3	]	]	PUNCT
inlawrev-3506	531	4	a	a	DET
inlawrev-3506	531	5	reply	reply	NOUN
inlawrev-3506	531	6	to	to	ADP
inlawrev-3506	531	7	professor	professor	NOUN
inlawrev-3506	531	8	schoenfeld	schoenfeld	VERB
inlawrev-3506	531	9	1	1	NUM
inlawrev-3506	531	10	6	6	NUM
inlawrev-3506	531	11	1	1	NUM
inlawrev-3506	531	12	revenue	revenue	NOUN
inlawrev-3506	531	13	agent	agent	NOUN
inlawrev-3506	531	14	reports	report	VERB
inlawrev-3506	531	15	.	.	PUNCT
inlawrev-3506	532	1	in	in	ADP
inlawrev-3506	532	2	hernley	hernley	NOUN
inlawrev-3506	532	3	v.	v.	PROPN
inlawrev-3506	532	4	united	united	PROPN
inlawrev-3506	532	5	states,^^^	states,^^^	PROPN
inlawrev-3506	532	6	a	a	DET
inlawrev-3506	532	7	case	case	NOUN
inlawrev-3506	532	8	in	in	ADP
inlawrev-3506	532	9	which	which	PRON
inlawrev-3506	532	10	the	the	DET
inlawrev-3506	532	11	taxpayer	taxpayer	NOUN
inlawrev-3506	532	12	sought	seek	VERB
inlawrev-3506	532	13	disclosure	disclosure	NOUN
inlawrev-3506	532	14	of	of	ADP
inlawrev-3506	532	15	grand	grand	ADJ
inlawrev-3506	532	16	jury	jury	NOUN
inlawrev-3506	532	17	materials	material	NOUN
inlawrev-3506	532	18	,	,	PUNCT
inlawrev-3506	532	19	the	the	DET
inlawrev-3506	532	20	court	court	NOUN
inlawrev-3506	532	21	ofappeals	ofappeal	NOUN
inlawrev-3506	532	22	for	for	ADP
inlawrev-3506	532	23	the	the	DET
inlawrev-3506	532	24	seventh	seventh	ADJ
inlawrev-3506	532	25	circuit	circuit	NOUN
inlawrev-3506	532	26	stated	state	VERB
inlawrev-3506	532	27	:	:	PUNCT
inlawrev-3506	532	28	"	"	PUNCT
inlawrev-3506	532	29	in	in	ADP
inlawrev-3506	532	30	support	support	NOUN
inlawrev-3506	532	31	of	of	ADP
inlawrev-3506	532	32	their	their	PRON
inlawrev-3506	532	33	claim	claim	NOUN
inlawrev-3506	532	34	of	of	ADP
inlawrev-3506	532	35	right	right	NOUN
inlawrev-3506	532	36	to	to	PART
inlawrev-3506	532	37	depose	depose	VERB
inlawrev-3506	532	38	agent	agent	PROPN
inlawrev-3506	532	39	johnson	johnson	PROPN
inlawrev-3506	532	40	,	,	PUNCT
inlawrev-3506	532	41	the	the	DET
inlawrev-3506	532	42	hernly	hernly	ADJ
inlawrev-3506	532	43	defendants	defendant	NOUN
inlawrev-3506	532	44	asserted	assert	VERB
inlawrev-3506	532	45	that	that	SCONJ
inlawrev-3506	532	46	in	in	ADP
inlawrev-3506	532	47	discovery	discovery	NOUN
inlawrev-3506	532	48	they	they	PRON
inlawrev-3506	532	49	had	have	AUX
inlawrev-3506	532	50	obtained	obtain	VERB
inlawrev-3506	532	51	a	a	DET
inlawrev-3506	532	52	copy	copy	NOUN
inlawrev-3506	532	53	ofagent	ofagent	PROPN
inlawrev-3506	532	54	johnson	johnson	PROPN
inlawrev-3506	532	55	's	's	PART
inlawrev-3506	532	56	revenue	revenue	NOUN
inlawrev-3506	532	57	agent	agent	NOUN
inlawrev-3506	532	58	'	'	NUM
inlawrev-3506	532	59	5	5	NUM
inlawrev-3506	532	60	report	report	NOUN
inlawrev-3506	532	61	.	.	PUNCT
inlawrev-3506	533	1	"	"	PUNCT
inlawrev-3506	533	2	"	"	PUNCT
inlawrev-3506	533	3	^^^	^^^	ADP
inlawrev-3506	533	4	the	the	DET
inlawrev-3506	533	5	court	court	NOUN
inlawrev-3506	533	6	also	also	ADV
inlawrev-3506	533	7	described	describe	VERB
inlawrev-3506	533	8	contents	content	NOUN
inlawrev-3506	533	9	of	of	ADP
inlawrev-3506	533	10	that	that	DET
inlawrev-3506	533	11	report	report	NOUN
inlawrev-3506	533	12	,	,	PUNCT
inlawrev-3506	533	13	including	include	VERB
inlawrev-3506	533	14	contents	content	NOUN
inlawrev-3506	533	15	relating	relate	VERB
inlawrev-3506	533	16	to	to	ADP
inlawrev-3506	533	17	civil	civil	ADJ
inlawrev-3506	533	18	fraud	fraud	NOUN
inlawrev-3506	533	19	.	.	PUNCT
inlawrev-3506	534	1	*	*	PUNCT
inlawrev-3506	534	2	^^	^^	PUNCT
inlawrev-3506	534	3	professor	professor	NOUN
inlawrev-3506	534	4	schoenfeld	schoenfeld	PROPN
inlawrev-3506	534	5	's	's	PART
inlawrev-3506	534	6	concern	concern	NOUN
inlawrev-3506	534	7	may	may	AUX
inlawrev-3506	534	8	be	be	AUX
inlawrev-3506	534	9	that	that	PRON
inlawrev-3506	534	10	peterson	peterson	NOUN
inlawrev-3506	534	11	and	and	CCONJ
inlawrev-3506	534	12	other	other	ADJ
inlawrev-3506	534	13	favorable	favorable	ADJ
inlawrev-3506	534	14	cases	case	NOUN
inlawrev-3506	534	15	were	be	AUX
inlawrev-3506	534	16	not	not	PART
inlawrev-3506	534	17	decided	decide	VERB
inlawrev-3506	534	18	by	by	ADP
inlawrev-3506	534	19	the	the	DET
inlawrev-3506	534	20	tax	tax	NOUN
inlawrev-3506	534	21	court	court	NOUN
inlawrev-3506	534	22	.	.	PUNCT
inlawrev-3506	535	1	he	he	PRON
inlawrev-3506	535	2	states	state	VERB
inlawrev-3506	535	3	:	:	PUNCT
inlawrev-3506	536	1	[	[	X
inlawrev-3506	536	2	t]he	t]he	X
inlawrev-3506	536	3	[	[	X
inlawrev-3506	536	4	internal	internal	ADJ
inlawrev-3506	536	5	revenue	revenue	NOUN
inlawrev-3506	536	6	]	]	PUNCT
inlawrev-3506	536	7	service	service	NOUN
inlawrev-3506	536	8	.	.	PUNCT
inlawrev-3506	536	9	.	.	PUNCT
inlawrev-3506	536	10	.	.	PUNCT
inlawrev-3506	537	1	often	often	ADV
inlawrev-3506	537	2	refuses	refuse	VERB
inlawrev-3506	537	3	to	to	PART
inlawrev-3506	537	4	disclose	disclose	VERB
inlawrev-3506	537	5	exactly	exactly	ADV
inlawrev-3506	537	6	how	how	SCONJ
inlawrev-3506	537	7	it	it	PRON
inlawrev-3506	537	8	calculated	calculate	VERB
inlawrev-3506	537	9	the	the	DET
inlawrev-3506	537	10	dollar	dollar	NOUN
inlawrev-3506	537	11	amounts	amount	NOUN
inlawrev-3506	537	12	of	of	ADP
inlawrev-3506	537	13	the	the	DET
inlawrev-3506	537	14	taxpayer	taxpayer	NOUN
inlawrev-3506	537	15	's	's	PART
inlawrev-3506	537	16	asserted	assert	VERB
inlawrev-3506	537	17	tax	tax	NOUN
inlawrev-3506	537	18	deficiencies	deficiency	NOUN
inlawrev-3506	537	19	,	,	PUNCT
inlawrev-3506	537	20	based	base	VERB
inlawrev-3506	537	21	upon	upon	SCONJ
inlawrev-3506	537	22	its	its	PRON
inlawrev-3506	537	23	overly	overly	ADV
inlawrev-3506	537	24	broad	broad	ADJ
inlawrev-3506	537	25	interpretation	interpretation	NOUN
inlawrev-3506	537	26	ofcase	ofcase	NOUN
inlawrev-3506	537	27	law	law	NOUN
inlawrev-3506	537	28	.	.	PUNCT
inlawrev-3506	538	1	this	this	DET
inlawrev-3506	538	2	refusal	refusal	NOUN
inlawrev-3506	538	3	to	to	PART
inlawrev-3506	538	4	disclose	disclose	VERB
inlawrev-3506	538	5	details	detail	NOUN
inlawrev-3506	538	6	seems	seem	VERB
inlawrev-3506	538	7	to	to	PART
inlawrev-3506	538	8	be	be	AUX
inlawrev-3506	538	9	contrary	contrary	ADJ
inlawrev-3506	538	10	to	to	ADP
inlawrev-3506	538	11	the	the	DET
inlawrev-3506	538	12	discovery	discovery	NOUN
inlawrev-3506	538	13	rules	rule	NOUN
inlawrev-3506	538	14	of	of	ADP
inlawrev-3506	538	15	the	the	DET
inlawrev-3506	538	16	tax	tax	NOUN
inlawrev-3506	538	17	court	court	NOUN
inlawrev-3506	538	18	;	;	PUNCT
inlawrev-3506	538	19	however	however	ADV
inlawrev-3506	538	20	,	,	PUNCT
inlawrev-3506	538	21	the	the	DET
inlawrev-3506	538	22	court	court	NOUN
inlawrev-3506	538	23	usually	usually	ADV
inlawrev-3506	538	24	agrees	agree	VERB
inlawrev-3506	538	25	with	with	ADP
inlawrev-3506	538	26	the	the	DET
inlawrev-3506	538	27	service	service	NOUN
inlawrev-3506	538	28	's	's	PART
inlawrev-3506	538	29	position	position	NOUN
inlawrev-3506	538	30	because	because	SCONJ
inlawrev-3506	538	31	it	it	PRON
inlawrev-3506	538	32	does	do	AUX
inlawrev-3506	538	33	not	not	PART
inlawrev-3506	538	34	wish	wish	VERB
inlawrev-3506	538	35	to	to	PART
inlawrev-3506	538	36	look	look	VERB
inlawrev-3506	538	37	into	into	ADP
inlawrev-3506	538	38	the	the	DET
inlawrev-3506	538	39	inner	inner	ADJ
inlawrev-3506	538	40	administrative	administrative	ADJ
inlawrev-3506	538	41	workings	working	NOUN
inlawrev-3506	538	42	of	of	ADP
inlawrev-3506	538	43	the	the	DET
inlawrev-3506	538	44	agency	agency	NOUN
inlawrev-3506	538	45	.	.	PUNCT
inlawrev-3506	539	1	^^^	^^^	NOUN
inlawrev-3506	539	2	tax	tax	NOUN
inlawrev-3506	539	3	court	court	NOUN
inlawrev-3506	539	4	discovery	discovery	NOUN
inlawrev-3506	539	5	rules	rule	NOUN
inlawrev-3506	539	6	seem	seem	VERB
inlawrev-3506	539	7	to	to	PART
inlawrev-3506	539	8	allow	allow	VERB
inlawrev-3506	539	9	taxpayers	taxpayer	NOUN
inlawrev-3506	539	10	to	to	PART
inlawrev-3506	539	11	obtain	obtain	VERB
inlawrev-3506	539	12	revenue	revenue	NOUN
inlawrev-3506	539	13	agents	agent	NOUN
inlawrev-3506	539	14	'	'	PART
inlawrev-3506	539	15	reports	report	NOUN
inlawrev-3506	539	16	.	.	PUNCT
inlawrev-3506	540	1	tax	tax	NOUN
inlawrev-3506	540	2	court	court	NOUN
inlawrev-3506	540	3	rule	rule	VERB
inlawrev-3506	540	4	70(b)(1	70(b)(1	NUM
inlawrev-3506	540	5	)	)	PUNCT
inlawrev-3506	540	6	states	state	NOUN
inlawrev-3506	540	7	in	in	ADP
inlawrev-3506	540	8	part	part	NOUN
inlawrev-3506	540	9	,	,	PUNCT
inlawrev-3506	540	10	"	"	PUNCT
inlawrev-3506	540	11	the	the	DET
inlawrev-3506	540	12	information	information	NOUN
inlawrev-3506	540	13	or	or	CCONJ
inlawrev-3506	540	14	response	response	NOUN
inlawrev-3506	540	15	sought	seek	VERB
inlawrev-3506	540	16	through	through	ADP
inlawrev-3506	540	17	discovery	discovery	NOUN
inlawrev-3506	540	18	may	may	AUX
inlawrev-3506	540	19	concern	concern	VERB
inlawrev-3506	540	20	any	any	DET
inlawrev-3506	540	21	matter	matter	NOUN
inlawrev-3506	540	22	not	not	PART
inlawrev-3506	540	23	privileged	privileged	ADJ
inlawrev-3506	540	24	and	and	CCONJ
inlawrev-3506	540	25	which	which	PRON
inlawrev-3506	540	26	is	be	AUX
inlawrev-3506	540	27	relevant	relevant	ADJ
inlawrev-3506	540	28	to	to	ADP
inlawrev-3506	540	29	the	the	DET
inlawrev-3506	540	30	subject	subject	NOUN
inlawrev-3506	540	31	matter	matter	NOUN
inlawrev-3506	540	32	involved	involve	VERB
inlawrev-3506	540	33	in	in	ADP
inlawrev-3506	540	34	the	the	DET
inlawrev-3506	540	35	pending	pende	VERB
inlawrev-3506	540	36	case	case	NOUN
inlawrev-3506	540	37	.	.	PUNCT
inlawrev-3506	541	1	"'^^	"'^^	NOUN
inlawrev-3506	541	2	in	in	ADP
inlawrev-3506	541	3	haag	haag	PROPN
inlawrev-3506	541	4	v.	v.	PROPN
inlawrev-3506	541	5	commissioner	commissioner	PROPN
inlawrev-3506	541	6	,	,	PUNCT
inlawrev-3506	541	7	^^^	^^^	ADP
inlawrev-3506	541	8	the	the	DET
inlawrev-3506	541	9	tax	tax	NOUN
inlawrev-3506	541	10	court	court	NOUN
inlawrev-3506	541	11	admitted	admit	VERB
inlawrev-3506	541	12	a	a	DET
inlawrev-3506	541	13	thirty	thirty	NUM
inlawrev-3506	541	14	-	-	PUNCT
inlawrev-3506	541	15	day	day	NOUN
inlawrev-3506	541	16	letter	letter	NOUN
inlawrev-3506	541	17	and	and	CCONJ
inlawrev-3506	541	18	revenue	revenue	NOUN
inlawrev-3506	541	19	agent	agent	NOUN
inlawrev-3506	541	20	's	's	PART
inlawrev-3506	541	21	report	report	NOUN
inlawrev-3506	541	22	into	into	ADP
inlawrev-3506	541	23	evidence	evidence	NOUN
inlawrev-3506	541	24	"	"	PUNCT
inlawrev-3506	541	25	for	for	ADP
inlawrev-3506	541	26	the	the	DET
inlawrev-3506	541	27	limited	limited	ADJ
inlawrev-3506	541	28	purpose	purpose	NOUN
inlawrev-3506	541	29	of	of	ADP
inlawrev-3506	541	30	showing	show	VERB
inlawrev-3506	541	31	the	the	DET
inlawrev-3506	541	32	basis	basis	NOUN
inlawrev-3506	541	33	for	for	ADP
inlawrev-3506	541	34	the	the	DET
inlawrev-3506	541	35	deficiency	deficiency	NOUN
inlawrev-3506	541	36	determination	determination	NOUN
inlawrev-3506	541	37	,	,	PUNCT
inlawrev-3506	541	38	and	and	CCONJ
inlawrev-3506	541	39	not	not	PART
inlawrev-3506	541	40	as	as	SCONJ
inlawrev-3506	541	41	proofofthe	proofofthe	DET
inlawrev-3506	541	42	facts	fact	NOUN
inlawrev-3506	541	43	contained	contain	VERB
inlawrev-3506	541	44	therein	therein	ADV
inlawrev-3506	541	45	.	.	PUNCT
inlawrev-3506	542	1	"'^^	"'^^	VERB
inlawrev-3506	542	2	the	the	DET
inlawrev-3506	542	3	tax	tax	NOUN
inlawrev-3506	542	4	court	court	NOUN
inlawrev-3506	542	5	does	do	AUX
inlawrev-3506	542	6	not	not	PART
inlawrev-3506	542	7	always	always	ADV
inlawrev-3506	542	8	admit	admit	VERB
inlawrev-3506	542	9	revenue	revenue	NOUN
inlawrev-3506	542	10	agents	agent	NOUN
inlawrev-3506	542	11	'	'	PART
inlawrev-3506	542	12	reports	report	NOUN
inlawrev-3506	542	13	into	into	ADP
inlawrev-3506	542	14	evidence	evidence	NOUN
inlawrev-3506	542	15	,	,	PUNCT
inlawrev-3506	542	16	but	but	CCONJ
inlawrev-3506	542	17	inadmissibility	inadmissibility	NOUN
inlawrev-3506	542	18	ofevidence	ofevidence	NOUN
inlawrev-3506	542	19	does	do	AUX
inlawrev-3506	542	20	not	not	PART
inlawrev-3506	542	21	preclude	preclude	VERB
inlawrev-3506	542	22	its	its	PRON
inlawrev-3506	542	23	availability	availability	NOUN
inlawrev-3506	542	24	through	through	ADP
inlawrev-3506	542	25	discovery	discovery	NOUN
inlawrev-3506	542	26	.	.	PUNCT
inlawrev-3506	543	1	"	"	PUNCT
inlawrev-3506	543	2	it	it	PRON
inlawrev-3506	543	3	is	be	AUX
inlawrev-3506	543	4	not	not	PART
inlawrev-3506	543	5	ground	grind	VERB
inlawrev-3506	543	6	for	for	ADP
inlawrev-3506	543	7	objection	objection	NOUN
inlawrev-3506	543	8	[	[	X
inlawrev-3506	543	9	to	to	ADP
inlawrev-3506	543	10	discovery	discovery	VERB
inlawrev-3506	543	11	]	]	PUNCT
inlawrev-3506	543	12	that	that	SCONJ
inlawrev-3506	543	13	the	the	DET
inlawrev-3506	543	14	information	information	NOUN
inlawrev-3506	543	15	or	or	CCONJ
inlawrev-3506	543	16	response	response	NOUN
inlawrev-3506	543	17	sought	seek	VERB
inlawrev-3506	543	18	will	will	AUX
inlawrev-3506	543	19	be	be	AUX
inlawrev-3506	543	20	inadmissible	inadmissible	ADJ
inlawrev-3506	543	21	at	at	ADP
inlawrev-3506	543	22	the	the	DET
inlawrev-3506	543	23	trial	trial	NOUN
inlawrev-3506	543	24	,	,	PUNCT
inlawrev-3506	543	25	if	if	SCONJ
inlawrev-3506	543	26	that	that	DET
inlawrev-3506	543	27	information	information	NOUN
inlawrev-3506	543	28	or	or	CCONJ
inlawrev-3506	543	29	response	response	NOUN
inlawrev-3506	543	30	appears	appear	VERB
inlawrev-3506	543	31	reasonably	reasonably	ADV
inlawrev-3506	543	32	calculated	calculate	VERB
inlawrev-3506	543	33	to	to	PART
inlawrev-3506	543	34	lead	lead	VERB
inlawrev-3506	543	35	to	to	ADP
inlawrev-3506	543	36	discovery	discovery	NOUN
inlawrev-3506	543	37	of	of	ADP
inlawrev-3506	543	38	admissible	admissible	ADJ
inlawrev-3506	543	39	evidence	evidence	NOUN
inlawrev-3506	543	40	,	,	PUNCT
inlawrev-3506	543	41	regardless	regardless	ADV
inlawrev-3506	543	42	of	of	ADP
inlawrev-3506	543	43	the	the	DET
inlawrev-3506	543	44	burden	burden	NOUN
inlawrev-3506	543	45	of	of	ADP
inlawrev-3506	543	46	proof	proof	NOUN
inlawrev-3506	543	47	involved	involve	VERB
inlawrev-3506	543	48	.	.	PUNCT
inlawrev-3506	544	1	"'^	"'^	PUNCT
inlawrev-3506	544	2	*	*	PUNCT
inlawrev-3506	544	3	in	in	ADP
inlawrev-3506	544	4	rountree	rountree	PROPN
inlawrev-3506	544	5	cotton	cotton	PROPN
inlawrev-3506	544	6	co.	co.	PROPN
inlawrev-3506	545	1	v.	v.	PROPN
inlawrev-3506	545	2	commissioner	commissioner	PROPN
inlawrev-3506	545	3	,	,	PUNCT
inlawrev-3506	545	4	^^"^	^^"^	VERB
inlawrev-3506	545	5	a	a	DET
inlawrev-3506	545	6	case	case	NOUN
inlawrev-3506	545	7	submitted	submit	VERB
inlawrev-3506	545	8	to	to	ADP
inlawrev-3506	545	9	the	the	DET
inlawrev-3506	545	10	court	court	NOUN
inlawrev-3506	545	11	fully	fully	ADV
inlawrev-3506	545	12	stipulated	stipulate	VERB
inlawrev-3506	545	13	,	,	PUNCT
inlawrev-3506	545	14	the	the	DET
inlawrev-3506	545	15	tax	tax	NOUN
inlawrev-3506	545	16	court	court	NOUN
inlawrev-3506	545	17	refused	refuse	VERB
inlawrev-3506	545	18	to	to	PART
inlawrev-3506	545	19	admit	admit	VERB
inlawrev-3506	545	20	into	into	ADP
inlawrev-3506	545	21	evidence	evidence	NOUN
inlawrev-3506	545	22	a	a	DET
inlawrev-3506	545	23	revenue	revenue	NOUN
inlawrev-3506	545	24	agent	agent	NOUN
inlawrev-3506	545	25	's	's	PART
inlawrev-3506	545	26	report	report	NOUN
inlawrev-3506	545	27	that	that	SCONJ
inlawrev-3506	545	28	the	the	DET
inlawrev-3506	545	29	taxpayer	taxpayer	NOUN
inlawrev-3506	545	30	had	have	AUX
inlawrev-3506	545	31	received	receive	VERB
inlawrev-3506	545	32	"	"	PUNCT
inlawrev-3506	545	33	before	before	ADP
inlawrev-3506	545	34	issuance	issuance	NOUN
inlawrev-3506	545	35	of	of	ADP
inlawrev-3506	545	36	the	the	DET
inlawrev-3506	545	37	notice	notice	NOUN
inlawrev-3506	545	38	of	of	ADP
inlawrev-3506	545	39	deficiency	deficiency	NOUN
inlawrev-3506	545	40	.	.	PUNCT
inlawrev-3506	546	1	"'^^	"'^^	NOUN
inlawrev-3506	546	2	the	the	DET
inlawrev-3506	546	3	court	court	NOUN
inlawrev-3506	546	4	sustained	sustain	VERB
inlawrev-3506	546	5	the	the	DET
inlawrev-3506	546	6	irs	irs	PROPN
inlawrev-3506	546	7	's	's	PART
inlawrev-3506	546	8	relevance	relevance	NOUN
inlawrev-3506	546	9	objection	objection	NOUN
inlawrev-3506	546	10	,	,	PUNCT
inlawrev-3506	546	11	finding	find	VERB
inlawrev-3506	546	12	that	that	SCONJ
inlawrev-3506	546	13	the	the	DET
inlawrev-3506	546	14	irs	irs	PROPN
inlawrev-3506	546	15	's	's	PART
inlawrev-3506	546	16	pre	pre	ADJ
inlawrev-3506	546	17	-	-	ADJ
inlawrev-3506	546	18	notice	notice	ADJ
inlawrev-3506	546	19	administrative	administrative	ADJ
inlawrev-3506	546	20	record	record	NOUN
inlawrev-3506	546	21	was	be	AUX
inlawrev-3506	546	22	irrelevant	irrelevant	ADJ
inlawrev-3506	546	23	given	give	VERB
inlawrev-3506	546	24	the	the	DET
inlawrev-3506	546	25	absence	absence	NOUN
inlawrev-3506	546	26	of	of	ADP
inlawrev-3506	546	27	121	121	NUM
inlawrev-3506	546	28	.	.	NOUN
inlawrev-3506	546	29	832	832	NUM
inlawrev-3506	546	30	f.2d	f.2d	SYM
inlawrev-3506	546	31	980	980	NUM
inlawrev-3506	546	32	(	(	PUNCT
inlawrev-3506	546	33	7th	7th	ADJ
inlawrev-3506	546	34	cir	cir	NOUN
inlawrev-3506	546	35	.	.	PUNCT
inlawrev-3506	546	36	1	1	NUM
inlawrev-3506	546	37	987	987	NUM
inlawrev-3506	546	38	)	)	PUNCT
inlawrev-3506	546	39	.	.	PUNCT
inlawrev-3506	547	1	122	122	NUM
inlawrev-3506	547	2	.	.	PUNCT
inlawrev-3506	548	1	m	m	VERB
inlawrev-3506	548	2	at	at	ADP
inlawrev-3506	548	3	982	982	NUM
inlawrev-3506	548	4	(	(	PUNCT
inlawrev-3506	548	5	emphasis	emphasis	NOUN
inlawrev-3506	548	6	added	add	VERB
inlawrev-3506	548	7	)	)	PUNCT
inlawrev-3506	548	8	.	.	PUNCT
inlawrev-3506	549	1	123	123	NUM
inlawrev-3506	549	2	.	.	PUNCT
inlawrev-3506	550	1	^ee	^ee	PUNCT
inlawrev-3506	550	2	/flf	/flf	PROPN
inlawrev-3506	550	3	.	.	PUNCT
inlawrev-3506	551	1	at	at	ADP
inlawrev-3506	551	2	982	982	NUM
inlawrev-3506	551	3	-	-	SYM
inlawrev-3506	551	4	83	83	NUM
inlawrev-3506	551	5	.	.	PUNCT
inlawrev-3506	551	6	1	1	NUM
inlawrev-3506	551	7	24	24	NUM
inlawrev-3506	551	8	.	.	PUNCT
inlawrev-3506	551	9	schoenfeld	schoenfeld	PROPN
inlawrev-3506	551	10	,	,	PUNCT
inlawrev-3506	551	11	supra	supra	PROPN
inlawrev-3506	551	12	note	note	NOUN
inlawrev-3506	551	13	5	5	NUM
inlawrev-3506	551	14	,	,	PUNCT
inlawrev-3506	551	15	at	at	ADP
inlawrev-3506	551	16	5	5	NUM
inlawrev-3506	551	17	1	1	NUM
inlawrev-3506	551	18	8	8	NUM
inlawrev-3506	551	19	.	.	X
inlawrev-3506	551	20	125	125	NUM
inlawrev-3506	551	21	.	.	PUNCT
inlawrev-3506	551	22	tax	tax	PROPN
inlawrev-3506	551	23	ct	ct	PROPN
inlawrev-3506	551	24	.	.	PUNCT
inlawrev-3506	551	25	r.	r.	PROPN
inlawrev-3506	551	26	prac	prac	PROPN
inlawrev-3506	551	27	.	.	PUNCT
inlawrev-3506	551	28	&	&	CCONJ
inlawrev-3506	551	29	p.	p.	PROPN
inlawrev-3506	551	30	70(b)(1	70(b)(1	NUM
inlawrev-3506	551	31	)	)	PUNCT
inlawrev-3506	551	32	.	.	PUNCT
inlawrev-3506	552	1	126	126	NUM
inlawrev-3506	552	2	.	.	X
inlawrev-3506	552	3	88	88	NUM
inlawrev-3506	552	4	t.c	t.c	PROPN
inlawrev-3506	552	5	.	.	PROPN
inlawrev-3506	552	6	604	604	NUM
inlawrev-3506	552	7	(	(	PUNCT
inlawrev-3506	552	8	1987	1987	NUM
inlawrev-3506	552	9	)	)	PUNCT
inlawrev-3506	552	10	,	,	PUNCT
inlawrev-3506	552	11	ajfcl	ajfcl	PROPN
inlawrev-3506	552	12	,	,	PUNCT
inlawrev-3506	552	13	855	855	NUM
inlawrev-3506	552	14	f.2d	f.2d	X
inlawrev-3506	552	15	855	855	NUM
inlawrev-3506	552	16	(	(	PUNCT
inlawrev-3506	552	17	8th	8th	ADJ
inlawrev-3506	552	18	cir	cir	NOUN
inlawrev-3506	552	19	.	.	PUNCT
inlawrev-3506	552	20	1988	1988	NUM
inlawrev-3506	552	21	)	)	PUNCT
inlawrev-3506	552	22	.	.	PUNCT
inlawrev-3506	553	1	127	127	NUM
inlawrev-3506	553	2	.	.	PUNCT
inlawrev-3506	554	1	i	i	PRON
inlawrev-3506	554	2	d.	d.	PROPN
inlawrev-3506	554	3	at622n.l4	at622n.l4	NOUN
inlawrev-3506	554	4	.	.	PUNCT
inlawrev-3506	555	1	128	128	NUM
inlawrev-3506	555	2	.	.	PUNCT
inlawrev-3506	556	1	taxct	taxct	PROPN
inlawrev-3506	556	2	.	.	PUNCT
inlawrev-3506	557	1	r.	r.	PROPN
inlawrev-3506	557	2	prac	prac	PROPN
inlawrev-3506	557	3	.	.	PUNCT
inlawrev-3506	557	4	&	&	CCONJ
inlawrev-3506	557	5	p.	p.	PROPN
inlawrev-3506	557	6	70(b)(1	70(b)(1	NUM
inlawrev-3506	557	7	)	)	PUNCT
inlawrev-3506	557	8	.	.	PUNCT
inlawrev-3506	558	1	129	129	NUM
inlawrev-3506	558	2	.	.	X
inlawrev-3506	558	3	113	113	NUM
inlawrev-3506	558	4	t.c	t.c	PROPN
inlawrev-3506	558	5	.	.	PROPN
inlawrev-3506	558	6	422	422	NUM
inlawrev-3506	558	7	(	(	PUNCT
inlawrev-3506	558	8	1999	1999	NUM
inlawrev-3506	558	9	)	)	PUNCT
inlawrev-3506	558	10	,	,	PUNCT
inlawrev-3506	558	11	ajpd	ajpd	VERB
inlawrev-3506	558	12	,	,	PUNCT
inlawrev-3506	558	13	2001	2001	NUM
inlawrev-3506	558	14	u.s	u.s	PROPN
inlawrev-3506	558	15	.	.	PROPN
inlawrev-3506	558	16	app	app	PROPN
inlawrev-3506	558	17	.	.	PROPN
inlawrev-3506	558	18	lexis	lexis	PROPN
inlawrev-3506	558	19	5258	5258	NUM
inlawrev-3506	558	20	(	(	PUNCT
inlawrev-3506	558	21	10th	10th	ADJ
inlawrev-3506	558	22	cir	cir	NOUN
inlawrev-3506	558	23	.	.	PUNCT
inlawrev-3506	558	24	2001	2001	NUM
inlawrev-3506	558	25	)	)	PUNCT
inlawrev-3506	558	26	.	.	PUNCT
inlawrev-3506	559	1	130	130	NUM
inlawrev-3506	559	2	.	.	PUNCT
inlawrev-3506	559	3	mat	mat	PROPN
inlawrev-3506	559	4	426	426	NUM
inlawrev-3506	559	5	.	.	NOUN
inlawrev-3506	559	6	1	1	NUM
inlawrev-3506	559	7	62	62	NUM
inlawrev-3506	559	8	indiana	indiana	NOUN
inlawrev-3506	559	9	law	law	PROPN
inlawrev-3506	559	10	review	review	NOUN
inlawrev-3506	560	1	[	[	X
inlawrev-3506	560	2	vol	vol	NOUN
inlawrev-3506	560	3	.	.	PUNCT
inlawrev-3506	561	1	3	3	NUM
inlawrev-3506	561	2	5	5	NUM
inlawrev-3506	561	3	:	:	SYM
inlawrev-3506	561	4	1	1	NUM
inlawrev-3506	561	5	43	43	NUM
inlawrev-3506	561	6	allegations	allegation	NOUN
inlawrev-3506	561	7	ofunconstitutional	ofunconstitutional	ADJ
inlawrev-3506	561	8	irs	irs	PROPN
inlawrev-3506	561	9	conductj^^	conductj^^	NOUN
inlawrev-3506	561	10	however	however	ADV
inlawrev-3506	561	11	,	,	PUNCT
inlawrev-3506	561	12	professor	professor	PROPN
inlawrev-3506	561	13	schoenfeld	schoenfeld	PROPN
inlawrev-3506	561	14	's	's	PART
inlawrev-3506	561	15	objection	objection	NOUN
inlawrev-3506	561	16	seems	seem	VERB
inlawrev-3506	561	17	to	to	PART
inlawrev-3506	561	18	be	be	AUX
inlawrev-3506	561	19	that	that	SCONJ
inlawrev-3506	561	20	the	the	DET
inlawrev-3506	561	21	revenue	revenue	NOUN
inlawrev-3506	561	22	agent	agent	NOUN
inlawrev-3506	561	23	's	's	PART
inlawrev-3506	561	24	report	report	NOUN
inlawrev-3506	561	25	may	may	AUX
inlawrev-3506	561	26	be	be	AUX
inlawrev-3506	561	27	unavailable	unavailable	ADJ
inlawrev-3506	561	28	to	to	ADP
inlawrev-3506	561	29	the	the	DET
inlawrev-3506	561	30	taxpayer	taxpayer	NOUN
inlawrev-3506	561	31	,	,	PUNCT
inlawrev-3506	561	32	not	not	PART
inlawrev-3506	561	33	that	that	SCONJ
inlawrev-3506	561	34	it	it	PRON
inlawrev-3506	561	35	will	will	AUX
inlawrev-3506	561	36	be	be	AUX
inlawrev-3506	561	37	inadmissible	inadmissible	ADJ
inlawrev-3506	561	38	as	as	ADP
inlawrev-3506	561	39	evidence	evidence	NOUN
inlawrev-3506	561	40	supporting	support	VERB
inlawrev-3506	561	41	the	the	DET
inlawrev-3506	561	42	taxpayer	taxpayer	NOUN
inlawrev-3506	561	43	.	.	PUNCT
inlawrev-3506	562	1	in	in	ADP
inlawrev-3506	562	2	rountree	rountree	PROPN
inlawrev-3506	562	3	cotton	cotton	NOUN
inlawrev-3506	562	4	,	,	PUNCT
inlawrev-3506	562	5	as	as	ADP
inlawrev-3506	562	6	in	in	ADP
inlawrev-3506	562	7	most	most	ADJ
inlawrev-3506	562	8	other	other	ADJ
inlawrev-3506	562	9	cases	case	NOUN
inlawrev-3506	562	10	,	,	PUNCT
inlawrev-3506	562	11	the	the	DET
inlawrev-3506	562	12	taxpayer	taxpayer	NOUN
inlawrev-3506	562	13	will	will	AUX
inlawrev-3506	562	14	already	already	ADV
inlawrev-3506	562	15	have	have	AUX
inlawrev-3506	562	16	obtained	obtain	VERB
inlawrev-3506	562	17	the	the	DET
inlawrev-3506	562	18	report	report	NOUN
inlawrev-3506	562	19	.	.	PUNCT
inlawrev-3506	563	1	'	'	PUNCT
inlawrev-3506	563	2	^^	^^	SYM
inlawrev-3506	563	3	ii	ii	X
inlawrev-3506	563	4	.	.	PUNCT
inlawrev-3506	564	1	proof	proof	NOUN
inlawrev-3506	564	2	in	in	ADP
inlawrev-3506	564	3	tax	tax	NOUN
inlawrev-3506	564	4	fraud	fraud	NOUN
inlawrev-3506	564	5	cases	case	NOUN
inlawrev-3506	564	6	although	although	SCONJ
inlawrev-3506	564	7	professor	professor	PROPN
inlawrev-3506	564	8	schoenfeld	schoenfeld	PROPN
inlawrev-3506	564	9	's	's	PART
inlawrev-3506	564	10	primary	primary	ADJ
inlawrev-3506	564	11	concern	concern	NOUN
inlawrev-3506	564	12	seems	seem	VERB
inlawrev-3506	564	13	to	to	PART
inlawrev-3506	564	14	be	be	AUX
inlawrev-3506	564	15	with	with	ADP
inlawrev-3506	564	16	obtaining	obtain	VERB
inlawrev-3506	564	17	information	information	NOUN
inlawrev-3506	564	18	from	from	ADP
inlawrev-3506	564	19	the	the	DET
inlawrev-3506	564	20	irs	irs	PROPN
inlawrev-3506	564	21	,	,	PUNCT
inlawrev-3506	564	22	he	he	PRON
inlawrev-3506	564	23	also	also	ADV
inlawrev-3506	564	24	expresses	express	VERB
inlawrev-3506	564	25	concern	concern	NOUN
inlawrev-3506	564	26	about	about	ADP
inlawrev-3506	564	27	the	the	DET
inlawrev-3506	564	28	irs	irs	PROPN
inlawrev-3506	564	29	's	's	PART
inlawrev-3506	564	30	methods	method	NOUN
inlawrev-3506	564	31	for	for	ADP
inlawrev-3506	564	32	proving	prove	VERB
inlawrev-3506	564	33	tax	tax	NOUN
inlawrev-3506	564	34	fraud	fraud	NOUN
inlawrev-3506	564	35	,	,	PUNCT
inlawrev-3506	564	36	particularly	particularly	ADV
inlawrev-3506	564	37	the	the	DET
inlawrev-3506	564	38	use	use	NOUN
inlawrev-3506	564	39	ofcollateral	ofcollateral	ADJ
inlawrev-3506	564	40	estoppel	estoppel	NOUN
inlawrev-3506	564	41	,	,	PUNCT
inlawrev-3506	564	42	badges	badge	VERB
inlawrev-3506	564	43	offraud	offraud	NOUN
inlawrev-3506	564	44	,	,	PUNCT
inlawrev-3506	564	45	and	and	CCONJ
inlawrev-3506	564	46	allocation	allocation	NOUN
inlawrev-3506	564	47	of	of	ADP
inlawrev-3506	564	48	the	the	DET
inlawrev-3506	564	49	proceeds	proceed	NOUN
inlawrev-3506	564	50	of	of	ADP
inlawrev-3506	564	51	a	a	DET
inlawrev-3506	564	52	criminal	criminal	ADJ
inlawrev-3506	564	53	conspiracy	conspiracy	NOUN
inlawrev-3506	564	54	.	.	PUNCT
inlawrev-3506	565	1	each	each	PRON
inlawrev-3506	565	2	of	of	ADP
inlawrev-3506	565	3	these	these	PRON
inlawrev-3506	565	4	is	be	AUX
inlawrev-3506	565	5	discussed	discuss	VERB
inlawrev-3506	565	6	below	below	ADV
inlawrev-3506	565	7	.	.	PUNCT
inlawrev-3506	566	1	code	code	NOUN
inlawrev-3506	566	2	section	section	NOUN
inlawrev-3506	566	3	6663(a	6663(a	NUM
inlawrev-3506	566	4	)	)	PUNCT
inlawrev-3506	566	5	contains	contain	VERB
inlawrev-3506	566	6	the	the	DET
inlawrev-3506	566	7	fraud	fraud	NOUN
inlawrev-3506	566	8	penalty	penalty	NOUN
inlawrev-3506	566	9	.	.	PUNCT
inlawrev-3506	567	1	it	it	PRON
inlawrev-3506	567	2	provides	provide	VERB
inlawrev-3506	567	3	:	:	PUNCT
inlawrev-3506	567	4	"	"	PUNCT
inlawrev-3506	567	5	ifany	ifany	VERB
inlawrev-3506	567	6	part	part	NOUN
inlawrev-3506	567	7	of	of	ADP
inlawrev-3506	567	8	any	any	DET
inlawrev-3506	567	9	underpayment	underpayment	ADJ
inlawrev-3506	567	10	oftax	oftax	NOUN
inlawrev-3506	567	11	required	require	VERB
inlawrev-3506	567	12	to	to	PART
inlawrev-3506	567	13	be	be	AUX
inlawrev-3506	567	14	shown	show	VERB
inlawrev-3506	567	15	on	on	ADP
inlawrev-3506	567	16	a	a	DET
inlawrev-3506	567	17	return	return	NOUN
inlawrev-3506	567	18	is	be	AUX
inlawrev-3506	567	19	due	due	ADJ
inlawrev-3506	567	20	to	to	ADP
inlawrev-3506	567	21	fraud	fraud	NOUN
inlawrev-3506	567	22	,	,	PUNCT
inlawrev-3506	567	23	there	there	PRON
inlawrev-3506	567	24	shall	shall	AUX
inlawrev-3506	567	25	be	be	AUX
inlawrev-3506	567	26	added	add	VERB
inlawrev-3506	567	27	to	to	ADP
inlawrev-3506	567	28	the	the	DET
inlawrev-3506	567	29	tax	tax	NOUN
inlawrev-3506	567	30	an	an	DET
inlawrev-3506	567	31	amount	amount	NOUN
inlawrev-3506	567	32	equal	equal	ADJ
inlawrev-3506	567	33	to	to	ADP
inlawrev-3506	567	34	75	75	NUM
inlawrev-3506	567	35	percent	percent	NOUN
inlawrev-3506	567	36	of	of	ADP
inlawrev-3506	567	37	the	the	DET
inlawrev-3506	567	38	portion	portion	NOUN
inlawrev-3506	567	39	of	of	ADP
inlawrev-3506	567	40	the	the	DET
inlawrev-3506	567	41	underpayment	underpayment	NOUN
inlawrev-3506	567	42	which	which	PRON
inlawrev-3506	567	43	is	be	AUX
inlawrev-3506	567	44	attributable	attributable	ADJ
inlawrev-3506	567	45	to	to	ADP
inlawrev-3506	567	46	fraud	fraud	NOUN
inlawrev-3506	567	47	.	.	PUNCT
inlawrev-3506	567	48	'	'	PUNCT
inlawrev-3506	568	1	"	"	PUNCT
inlawrev-3506	568	2	"	"	PUNCT
inlawrev-3506	568	3	therefore	therefore	ADV
inlawrev-3506	568	4	,	,	PUNCT
inlawrev-3506	568	5	a	a	DET
inlawrev-3506	568	6	civil	civil	ADJ
inlawrev-3506	568	7	fraud	fraud	NOUN
inlawrev-3506	568	8	case	case	NOUN
inlawrev-3506	568	9	requires	require	VERB
inlawrev-3506	568	10	proof	proof	NOUN
inlawrev-3506	568	11	of	of	ADP
inlawrev-3506	568	12	both	both	CCONJ
inlawrev-3506	568	13	underpayment	underpayment	ADJ
inlawrev-3506	568	14	of	of	ADP
inlawrev-3506	568	15	tax	tax	NOUN
inlawrev-3506	568	16	and	and	CCONJ
inlawrev-3506	568	17	fraud	fraud	NOUN
inlawrev-3506	568	18	.	.	PUNCT
inlawrev-3506	569	1	the	the	DET
inlawrev-3506	569	2	irs	irs	PROPN
inlawrev-3506	569	3	has	have	VERB
inlawrev-3506	569	4	the	the	DET
inlawrev-3506	569	5	burden	burden	NOUN
inlawrev-3506	569	6	of	of	ADP
inlawrev-3506	569	7	proving	prove	VERB
inlawrev-3506	569	8	fraud	fraud	NOUN
inlawrev-3506	569	9	,	,	PUNCT
inlawrev-3506	569	10	and	and	CCONJ
inlawrev-3506	569	11	it	it	PRON
inlawrev-3506	569	12	must	must	AUX
inlawrev-3506	569	13	do	do	VERB
inlawrev-3506	569	14	so	so	ADV
inlawrev-3506	569	15	by	by	ADP
inlawrev-3506	569	16	clear	clear	ADJ
inlawrev-3506	569	17	and	and	CCONJ
inlawrev-3506	569	18	convincing	convincing	ADJ
inlawrev-3506	569	19	evidence.*^	evidence.*^	PROPN
inlawrev-3506	569	20	"	"	PUNCT
inlawrev-3506	569	21	*	*	VERB
inlawrev-3506	569	22	in	in	ADP
inlawrev-3506	569	23	fact	fact	NOUN
inlawrev-3506	569	24	,	,	PUNCT
inlawrev-3506	569	25	the	the	DET
inlawrev-3506	569	26	irs	irs	PROPN
inlawrev-3506	569	27	must	must	AUX
inlawrev-3506	569	28	establish	establish	VERB
inlawrev-3506	569	29	each	each	DET
inlawrev-3506	569	30	element	element	ADJ
inlawrev-3506	569	31	offraud	offraud	NOUN
inlawrev-3506	569	32	with	with	ADP
inlawrev-3506	569	33	that	that	DET
inlawrev-3506	569	34	level	level	NOUN
inlawrev-3506	569	35	of	of	ADP
inlawrev-3506	569	36	proof	proof	NOUN
inlawrev-3506	569	37	.	.	PUNCT
inlawrev-3506	570	1	collateral	collateral	ADJ
inlawrev-3506	570	2	estoppel	estoppel	NOUN
inlawrev-3506	570	3	and	and	CCONJ
inlawrev-3506	570	4	so	so	ADV
inlawrev-3506	570	5	-	-	PUNCT
inlawrev-3506	570	6	called	call	VERB
inlawrev-3506	570	7	"	"	PUNCT
inlawrev-3506	570	8	badges	badge	NOUN
inlawrev-3506	570	9	offraud	offraud	NOUN
inlawrev-3506	570	10	"	"	PUNCT
inlawrev-3506	570	11	are	be	AUX
inlawrev-3506	570	12	techniques	technique	NOUN
inlawrev-3506	570	13	the	the	DET
inlawrev-3506	570	14	irs	irs	PROPN
inlawrev-3506	570	15	uses	use	VERB
inlawrev-3506	570	16	to	to	PART
inlawrev-3506	570	17	meet	meet	VERB
inlawrev-3506	570	18	its	its	PRON
inlawrev-3506	570	19	burden	burden	NOUN
inlawrev-3506	570	20	of	of	ADP
inlawrev-3506	570	21	proving	prove	VERB
inlawrev-3506	570	22	the	the	DET
inlawrev-3506	570	23	fraud	fraud	NOUN
inlawrev-3506	570	24	element	element	NOUN
inlawrev-3506	570	25	.	.	PUNCT
inlawrev-3506	571	1	the	the	DET
inlawrev-3506	571	2	underpayment	underpayment	ADJ
inlawrev-3506	571	3	element	element	NOUN
inlawrev-3506	571	4	generally	generally	ADV
inlawrev-3506	571	5	requires	require	VERB
inlawrev-3506	571	6	additional	additional	ADJ
inlawrev-3506	571	7	evidence	evidence	NOUN
inlawrev-3506	571	8	.	.	PUNCT
inlawrev-3506	572	1	an	an	DET
inlawrev-3506	572	2	underpayment	underpayment	NOUN
inlawrev-3506	572	3	of	of	ADP
inlawrev-3506	572	4	tax	tax	NOUN
inlawrev-3506	572	5	in	in	ADP
inlawrev-3506	572	6	a	a	DET
inlawrev-3506	572	7	fraud	fraud	NOUN
inlawrev-3506	572	8	case	case	NOUN
inlawrev-3506	572	9	generally	generally	ADV
inlawrev-3506	572	10	stems	stem	VERB
inlawrev-3506	572	11	either	either	CCONJ
inlawrev-3506	572	12	from	from	ADP
inlawrev-3506	572	13	disallowed	disallow	VERB
inlawrev-3506	572	14	deductions	deduction	NOUN
inlawrev-3506	572	15	or	or	CCONJ
inlawrev-3506	572	16	unreported	unreported	ADJ
inlawrev-3506	572	17	income	income	NOUN
inlawrev-3506	572	18	.	.	PUNCT
inlawrev-3506	573	1	professor	professor	PROPN
inlawrev-3506	573	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	573	3	's	's	PART
inlawrev-3506	573	4	article	article	NOUN
inlawrev-3506	573	5	focuses	focus	VERB
inlawrev-3506	573	6	on	on	ADP
inlawrev-3506	573	7	cases	case	NOUN
inlawrev-3506	573	8	involving	involve	VERB
inlawrev-3506	573	9	unreported	unreported	ADJ
inlawrev-3506	573	10	income	income	NOUN
inlawrev-3506	573	11	,	,	PUNCT
inlawrev-3506	573	12	particularly	particularly	ADV
inlawrev-3506	573	13	cases	case	NOUN
inlawrev-3506	573	14	involving	involve	VERB
inlawrev-3506	573	15	illegal	illegal	ADJ
inlawrev-3506	573	16	income	income	NOUN
inlawrev-3506	573	17	.	.	PUNCT
inlawrev-3506	574	1	because	because	SCONJ
inlawrev-3506	574	2	ofthe	ofthe	ADJ
inlawrev-3506	574	3	difficulties	difficulty	NOUN
inlawrev-3506	574	4	ofproving	ofprove	VERB
inlawrev-3506	574	5	the	the	DET
inlawrev-3506	574	6	negative	negative	ADJ
inlawrev-3506	574	7	ofnonreceipt	ofnonreceipt	NOUN
inlawrev-3506	574	8	,	,	PUNCT
inlawrev-3506	574	9	an	an	DET
inlawrev-3506	574	10	irs	irs	PROPN
inlawrev-3506	574	11	determination	determination	NOUN
inlawrev-3506	574	12	ofreceipt	ofreceipt	NOUN
inlawrev-3506	574	13	ofprofits	ofprofit	NOUN
inlawrev-3506	574	14	from	from	ADP
inlawrev-3506	574	15	an	an	DET
inlawrev-3506	574	16	illegal	illegal	ADJ
inlawrev-3506	574	17	enterprise	enterprise	NOUN
inlawrev-3506	574	18	requires	require	VERB
inlawrev-3506	574	19	some	some	DET
inlawrev-3506	574	20	predicate	predicate	NOUN
inlawrev-3506	574	21	evidence	evidence	NOUN
inlawrev-3506	574	22	connecting	connect	VERB
inlawrev-3506	574	23	the	the	DET
inlawrev-3506	574	24	taxpayer	taxpayer	NOUN
inlawrev-3506	574	25	to	to	ADP
inlawrev-3506	574	26	the	the	DET
inlawrev-3506	574	27	activity	activity	NOUN
inlawrev-3506	574	28	.	.	PUNCT
inlawrev-3506	575	1	^^^	^^^	ADP
inlawrev-3506	575	2	the	the	DET
inlawrev-3506	575	3	importance	importance	NOUN
inlawrev-3506	575	4	of	of	ADP
inlawrev-3506	575	5	this	this	DET
inlawrev-3506	575	6	element	element	NOUN
inlawrev-3506	575	7	of	of	ADP
inlawrev-3506	575	8	the	the	DET
inlawrev-3506	575	9	proof	proof	NOUN
inlawrev-3506	575	10	is	be	AUX
inlawrev-3506	575	11	discussed	discuss	VERB
inlawrev-3506	575	12	below	below	ADV
inlawrev-3506	575	13	.	.	PUNCT
inlawrev-3506	576	1	a.	a.	NOUN
inlawrev-3506	576	2	methods	method	NOUN
inlawrev-3506	576	3	ofproving	ofprove	VERB
inlawrev-3506	576	4	fraud	fraud	NOUN
inlawrev-3506	576	5	1	1	NUM
inlawrev-3506	576	6	.	.	PUNCT
inlawrev-3506	576	7	collateral	collateral	PROPN
inlawrev-3506	576	8	estoppel.—professor	estoppel.—professor	PROPN
inlawrev-3506	576	9	schoenfeld	schoenfeld	PROPN
inlawrev-3506	576	10	states	state	VERB
inlawrev-3506	576	11	that	that	SCONJ
inlawrev-3506	576	12	"	"	PUNCT
inlawrev-3506	576	13	[	[	X
inlawrev-3506	576	14	cjollateral	cjollateral	ADJ
inlawrev-3506	576	15	estoppel	estoppel	NOUN
inlawrev-3506	576	16	is	be	AUX
inlawrev-3506	576	17	...	...	PUNCT
inlawrev-3506	576	18	a	a	DET
inlawrev-3506	576	19	no	no	DET
inlawrev-3506	576	20	-	-	PUNCT
inlawrev-3506	576	21	win	win	NOUN
inlawrev-3506	576	22	situation	situation	NOUN
inlawrev-3506	576	23	for	for	ADP
inlawrev-3506	576	24	the	the	DET
inlawrev-3506	576	25	taxpayer	taxpayer	NOUN
inlawrev-3506	576	26	:	:	PUNCT
inlawrev-3506	576	27	heads	head	VERB
inlawrev-3506	576	28	the	the	DET
inlawrev-3506	576	29	service	service	NOUN
inlawrev-3506	576	30	wins	win	NOUN
inlawrev-3506	576	31	,	,	PUNCT
inlawrev-3506	576	32	tails	tail	VERB
inlawrev-3506	576	33	the	the	DET
inlawrev-3506	576	34	taxpayer	taxpayer	NOUN
inlawrev-3506	576	35	loses	lose	VERB
inlawrev-3506	576	36	.	.	PUNCT
inlawrev-3506	577	1	"'^^	"'^^	ADV
inlawrev-3506	577	2	he	he	PRON
inlawrev-3506	577	3	is	be	AUX
inlawrev-3506	577	4	referring	refer	VERB
inlawrev-3506	577	5	to	to	ADP
inlawrev-3506	577	6	the	the	DET
inlawrev-3506	577	7	reality	reality	NOUN
inlawrev-3506	577	8	that	that	SCONJ
inlawrev-3506	578	1	in	in	ADP
inlawrev-3506	578	2	addition	addition	NOUN
inlawrev-3506	578	3	to	to	ADP
inlawrev-3506	578	4	the	the	DET
inlawrev-3506	578	5	fact	fact	NOUN
inlawrev-3506	578	6	that	that	SCONJ
inlawrev-3506	578	7	a	a	DET
inlawrev-3506	578	8	conviction	conviction	NOUN
inlawrev-3506	578	9	ofcriminal	ofcriminal	ADJ
inlawrev-3506	578	10	tax	tax	NOUN
inlawrev-3506	578	11	evasion	evasion	NOUN
inlawrev-3506	578	12	'	'	PUNCT
inlawrev-3506	578	13	^^	^^	PUNCT
inlawrev-3506	578	14	estops	estop	VERB
inlawrev-3506	578	15	the	the	DET
inlawrev-3506	578	16	taxpayer	taxpayer	NOUN
inlawrev-3506	578	17	from	from	ADP
inlawrev-3506	578	18	denying	deny	VERB
inlawrev-3506	578	19	the	the	DET
inlawrev-3506	578	20	131	131	NUM
inlawrev-3506	578	21	.	.	PUNCT
inlawrev-3506	579	1	i	i	PRON
inlawrev-3506	579	2	d.	d.	PROPN
inlawrev-3506	579	3	1	1	NUM
inlawrev-3506	579	4	32	32	NUM
inlawrev-3506	579	5	.	.	PUNCT
inlawrev-3506	580	1	see	see	VERB
inlawrev-3506	580	2	supra	supra	PROPN
inlawrev-3506	580	3	notes	note	VERB
inlawrev-3506	580	4	1	1	NUM
inlawrev-3506	580	5	1	1	NUM
inlawrev-3506	580	6	3	3	NUM
inlawrev-3506	580	7	-	-	SYM
inlawrev-3506	580	8	28	28	NUM
inlawrev-3506	580	9	and	and	CCONJ
inlawrev-3506	580	10	accompanying	accompany	VERB
inlawrev-3506	580	11	text	text	NOUN
inlawrev-3506	580	12	.	.	PUNCT
inlawrev-3506	581	1	133	133	NUM
inlawrev-3506	581	2	.	.	PUNCT
inlawrev-3506	581	3	i.r.c.§	i.r.c.§	NOUN
inlawrev-3506	581	4	6663(a	6663(a	NUM
inlawrev-3506	581	5	)	)	PUNCT
inlawrev-3506	581	6	(	(	PUNCT
inlawrev-3506	581	7	1994	1994	NUM
inlawrev-3506	581	8	)	)	PUNCT
inlawrev-3506	581	9	.	.	PUNCT
inlawrev-3506	582	1	134	134	NUM
inlawrev-3506	582	2	.	.	PUNCT
inlawrev-3506	582	3	see	see	VERB
inlawrev-3506	582	4	i	i	PROPN
inlawrev-3506	582	5	d	d	PROPN
inlawrev-3506	582	6	§	§	PROPN
inlawrev-3506	582	7	7454(a	7454(a	PROPN
inlawrev-3506	582	8	)	)	PUNCT
inlawrev-3506	582	9	;	;	PUNCT
inlawrev-3506	582	10	tax	tax	NOUN
inlawrev-3506	582	11	ct	ct	PROPN
inlawrev-3506	582	12	.	.	PUNCT
inlawrev-3506	582	13	r.	r.	PROPN
inlawrev-3506	582	14	prac	prac	PROPN
inlawrev-3506	582	15	.	.	PUNCT
inlawrev-3506	583	1	&	&	CCONJ
inlawrev-3506	584	1	p.	p.	PROPN
inlawrev-3506	584	2	142(b	142(b	NUM
inlawrev-3506	584	3	)	)	PUNCT
inlawrev-3506	584	4	.	.	PUNCT
inlawrev-3506	585	1	135	135	NUM
inlawrev-3506	585	2	.	.	PUNCT
inlawrev-3506	585	3	anastasato	anastasato	PROPN
inlawrev-3506	585	4	v.	v.	ADP
inlawrev-3506	585	5	comm'r	comm'r	PROPN
inlawrev-3506	585	6	,	,	PUNCT
inlawrev-3506	585	7	794	794	NUM
inlawrev-3506	585	8	f.2d	f.2d	ADP
inlawrev-3506	585	9	884	884	NUM
inlawrev-3506	585	10	,	,	PUNCT
inlawrev-3506	585	11	887	887	NUM
inlawrev-3506	585	12	(	(	PUNCT
inlawrev-3506	585	13	3d	3d	NUM
inlawrev-3506	585	14	cir	cir	NOUN
inlawrev-3506	585	15	.	.	PROPN
inlawrev-3506	585	16	1986	1986	NUM
inlawrev-3506	585	17	)	)	PUNCT
inlawrev-3506	585	18	;	;	PUNCT
inlawrev-3506	585	19	gerardo	gerardo	PROPN
inlawrev-3506	585	20	v.	v.	ADP
inlawrev-3506	585	21	comm'r	comm'r	PROPN
inlawrev-3506	585	22	,	,	PUNCT
inlawrev-3506	585	23	552	552	NUM
inlawrev-3506	585	24	f.2d	f.2d	ADP
inlawrev-3506	585	25	554	554	NUM
inlawrev-3506	585	26	,	,	PUNCT
inlawrev-3506	585	27	556	556	NUM
inlawrev-3506	585	28	(	(	PUNCT
inlawrev-3506	585	29	3d	3d	NUM
inlawrev-3506	585	30	cir	cir	NOUN
inlawrev-3506	585	31	.	.	PUNCT
inlawrev-3506	585	32	1977	1977	NUM
inlawrev-3506	585	33	)	)	PUNCT
inlawrev-3506	585	34	.	.	PUNCT
inlawrev-3506	586	1	1	1	NUM
inlawrev-3506	586	2	36	36	NUM
inlawrev-3506	586	3	.	.	PUNCT
inlawrev-3506	587	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	587	2	,	,	PUNCT
inlawrev-3506	587	3	supra	supra	PROPN
inlawrev-3506	587	4	note	note	NOUN
inlawrev-3506	587	5	5	5	NUM
inlawrev-3506	587	6	,	,	PUNCT
inlawrev-3506	587	7	at	at	ADP
inlawrev-3506	587	8	549	549	NUM
inlawrev-3506	587	9	n.	n.	NOUN
inlawrev-3506	587	10	1	1	NUM
inlawrev-3506	587	11	89	89	NUM
inlawrev-3506	587	12	.	.	PUNCT
inlawrev-3506	587	13	137	137	NUM
inlawrev-3506	587	14	.	.	PUNCT
inlawrev-3506	588	1	for	for	ADP
inlawrev-3506	588	2	purposes	purpose	NOUN
inlawrev-3506	588	3	of	of	ADP
inlawrev-3506	588	4	applying	apply	VERB
inlawrev-3506	588	5	collateral	collateral	ADJ
inlawrev-3506	588	6	estoppel	estoppel	NOUN
inlawrev-3506	588	7	,	,	PUNCT
inlawrev-3506	588	8	a	a	DET
inlawrev-3506	588	9	plea	plea	NOUN
inlawrev-3506	588	10	of	of	ADP
inlawrev-3506	588	11	guilty	guilty	ADJ
inlawrev-3506	588	12	is	be	AUX
inlawrev-3506	588	13	treated	treat	VERB
inlawrev-3506	588	14	the	the	DET
inlawrev-3506	588	15	same	same	ADJ
inlawrev-3506	588	16	as	as	ADP
inlawrev-3506	588	17	a	a	DET
inlawrev-3506	588	18	conviction	conviction	NOUN
inlawrev-3506	588	19	.	.	PUNCT
inlawrev-3506	589	1	see	see	VERB
inlawrev-3506	589	2	,	,	PUNCT
inlawrev-3506	589	3	e.g.	e.g.	ADV
inlawrev-3506	589	4	,	,	PUNCT
inlawrev-3506	589	5	mcculley	mcculley	PROPN
inlawrev-3506	589	6	v.	v.	ADP
inlawrev-3506	589	7	comm'r	comm'r	PROPN
inlawrev-3506	589	8	,	,	PUNCT
inlawrev-3506	589	9	73	73	NUM
inlawrev-3506	589	10	t.c.m	t.c.m	NOUN
inlawrev-3506	589	11	.	.	PUNCT
inlawrev-3506	590	1	(	(	PUNCT
inlawrev-3506	590	2	cch	cch	NOUN
inlawrev-3506	590	3	)	)	PUNCT
inlawrev-3506	590	4	3163	3163	NUM
inlawrev-3506	590	5	,	,	PUNCT
inlawrev-3506	590	6	3165	3165	NUM
inlawrev-3506	590	7	n.5	n.5	X
inlawrev-3506	590	8	(	(	PUNCT
inlawrev-3506	590	9	1997	1997	NUM
inlawrev-3506	590	10	)	)	PUNCT
inlawrev-3506	590	11	;	;	PUNCT
inlawrev-3506	590	12	see	see	VERB
inlawrev-3506	590	13	also	also	ADV
inlawrev-3506	590	14	2001	2001	NUM
inlawrev-3506	590	15	]	]	PUNCT
inlawrev-3506	590	16	a	a	DET
inlawrev-3506	590	17	reply	reply	NOUN
inlawrev-3506	590	18	to	to	ADP
inlawrev-3506	590	19	professor	professor	NOUN
inlawrev-3506	590	20	schoenfeld	schoenfeld	NOUN
inlawrev-3506	590	21	163	163	NUM
inlawrev-3506	590	22	elements	element	NOUN
inlawrev-3506	590	23	of	of	ADP
inlawrev-3506	590	24	the	the	DET
inlawrev-3506	590	25	crime	crime	NOUN
inlawrev-3506	590	26	,	,	PUNCT
inlawrev-3506	590	27	acquittal	acquittal	NOUN
inlawrev-3506	590	28	of	of	ADP
inlawrev-3506	590	29	a	a	DET
inlawrev-3506	590	30	tax	tax	NOUN
inlawrev-3506	590	31	crime	crime	NOUN
inlawrev-3506	590	32	does	do	AUX
inlawrev-3506	590	33	not	not	PART
inlawrev-3506	590	34	preclude	preclude	VERB
inlawrev-3506	590	35	a	a	DET
inlawrev-3506	590	36	subsequent	subsequent	ADJ
inlawrev-3506	590	37	civil	civil	ADJ
inlawrev-3506	590	38	trial	trial	NOUN
inlawrev-3506	590	39	because	because	SCONJ
inlawrev-3506	590	40	the	the	DET
inlawrev-3506	590	41	burden	burden	NOUN
inlawrev-3506	590	42	of	of	ADP
inlawrev-3506	590	43	proof	proof	NOUN
inlawrev-3506	590	44	is	be	AUX
inlawrev-3506	590	45	lower	low	ADJ
inlawrev-3506	590	46	in	in	ADP
inlawrev-3506	590	47	a	a	DET
inlawrev-3506	590	48	civil	civil	ADJ
inlawrev-3506	590	49	fraud	fraud	NOUN
inlawrev-3506	590	50	trial	trial	NOUN
inlawrev-3506	590	51	(	(	PUNCT
inlawrev-3506	590	52	"	"	PUNCT
inlawrev-3506	590	53	clear	clear	ADJ
inlawrev-3506	590	54	and	and	CCONJ
inlawrev-3506	590	55	convincing	convincing	ADJ
inlawrev-3506	590	56	evidence	evidence	NOUN
inlawrev-3506	590	57	,	,	PUNCT
inlawrev-3506	590	58	"	"	PUNCT
inlawrev-3506	590	59	as	as	SCONJ
inlawrev-3506	590	60	opposed	oppose	VERB
inlawrev-3506	590	61	to	to	PART
inlawrev-3506	590	62	"	"	PUNCT
inlawrev-3506	590	63	beyond	beyond	ADP
inlawrev-3506	590	64	a	a	DET
inlawrev-3506	590	65	reasonable	reasonable	ADJ
inlawrev-3506	590	66	doubt	doubt	NOUN
inlawrev-3506	590	67	"	"	PUNCT
inlawrev-3506	590	68	)	)	PUNCT
inlawrev-3506	590	69	.	.	PUNCT
inlawrev-3506	591	1	this	this	PRON
inlawrev-3506	591	2	is	be	AUX
inlawrev-3506	591	3	not	not	PART
inlawrev-3506	591	4	unique	unique	ADJ
inlawrev-3506	591	5	to	to	ADP
inlawrev-3506	591	6	tax	tax	NOUN
inlawrev-3506	591	7	cases	case	NOUN
inlawrev-3506	591	8	;	;	PUNCT
inlawrev-3506	591	9	it	it	PRON
inlawrev-3506	591	10	is	be	AUX
inlawrev-3506	591	11	well	well	ADV
inlawrev-3506	591	12	known	know	VERB
inlawrev-3506	591	13	that	that	SCONJ
inlawrev-3506	591	14	when	when	SCONJ
inlawrev-3506	591	15	o.j	o.j	PROPN
inlawrev-3506	591	16	.	.	PROPN
inlawrev-3506	591	17	simpson	simpson	PROPN
inlawrev-3506	591	18	was	be	AUX
inlawrev-3506	591	19	acquitted	acquit	VERB
inlawrev-3506	591	20	ofthe	ofthe	ADJ
inlawrev-3506	591	21	murders	murder	NOUN
inlawrev-3506	591	22	of	of	ADP
inlawrev-3506	591	23	nicole	nicole	PROPN
inlawrev-3506	591	24	brown	brown	PROPN
inlawrev-3506	591	25	and	and	CCONJ
inlawrev-3506	591	26	ronald	ronald	PROPN
inlawrev-3506	591	27	goldman,'^	goldman,'^	PROPN
inlawrev-3506	591	28	*	*	PUNCT
inlawrev-3506	591	29	collateral	collateral	ADJ
inlawrev-3506	591	30	estoppel	estoppel	NOUN
inlawrev-3506	591	31	did	do	AUX
inlawrev-3506	591	32	not	not	PART
inlawrev-3506	591	33	preclude	preclude	VERB
inlawrev-3506	591	34	successful	successful	ADJ
inlawrev-3506	591	35	wrongful	wrongful	ADJ
inlawrev-3506	591	36	death	death	NOUN
inlawrev-3506	591	37	suits	suit	NOUN
inlawrev-3506	591	38	by	by	ADP
inlawrev-3506	591	39	the	the	DET
inlawrev-3506	591	40	families	family	NOUN
inlawrev-3506	591	41	ofthe	ofthe	VERB
inlawrev-3506	591	42	victims	victim	NOUN
inlawrev-3506	591	43	.	.	PUNCT
inlawrev-3506	592	1	'	'	PUNCT
inlawrev-3506	592	2	^^	^^	PUNCT
inlawrev-3506	592	3	in	in	ADP
inlawrev-3506	592	4	fact	fact	NOUN
inlawrev-3506	592	5	,	,	PUNCT
inlawrev-3506	592	6	it	it	PRON
inlawrev-3506	592	7	is	be	AUX
inlawrev-3506	592	8	logical	logical	ADJ
inlawrev-3506	592	9	that	that	SCONJ
inlawrev-3506	592	10	although	although	SCONJ
inlawrev-3506	592	11	conviction	conviction	NOUN
inlawrev-3506	592	12	under	under	ADP
inlawrev-3506	592	13	a	a	DET
inlawrev-3506	592	14	higher	high	ADJ
inlawrev-3506	592	15	standard	standard	NOUN
inlawrev-3506	592	16	of	of	ADP
inlawrev-3506	592	17	proof	proof	NOUN
inlawrev-3506	592	18	precludes	preclude	VERB
inlawrev-3506	592	19	contesting	contest	VERB
inlawrev-3506	592	20	the	the	DET
inlawrev-3506	592	21	predicate	predicate	NOUN
inlawrev-3506	592	22	findings	finding	NOUN
inlawrev-3506	592	23	under	under	ADP
inlawrev-3506	592	24	a	a	DET
inlawrev-3506	592	25	lower	low	ADJ
inlawrev-3506	592	26	standard	standard	ADJ
inlawrev-3506	592	27	ofproof	ofproof	NOUN
inlawrev-3506	592	28	,	,	PUNCT
inlawrev-3506	592	29	acquittal	acquittal	NOUN
inlawrev-3506	592	30	under	under	ADP
inlawrev-3506	592	31	a	a	DET
inlawrev-3506	592	32	higher	high	ADJ
inlawrev-3506	592	33	standard	standard	NOUN
inlawrev-3506	592	34	of	of	ADP
inlawrev-3506	592	35	proof	proof	NOUN
inlawrev-3506	592	36	does	do	AUX
inlawrev-3506	592	37	not	not	PART
inlawrev-3506	592	38	preclude	preclude	VERB
inlawrev-3506	592	39	a	a	DET
inlawrev-3506	592	40	subsequent	subsequent	ADJ
inlawrev-3506	592	41	suit	suit	NOUN
inlawrev-3506	592	42	under	under	ADP
inlawrev-3506	592	43	a	a	DET
inlawrev-3506	592	44	lower	low	ADJ
inlawrev-3506	592	45	standard	standard	NOUN
inlawrev-3506	592	46	of	of	ADP
inlawrev-3506	592	47	proof	proof	NOUN
inlawrev-3506	592	48	the	the	DET
inlawrev-3506	592	49	doctrine	doctrine	NOUN
inlawrev-3506	592	50	of	of	ADP
inlawrev-3506	592	51	collateral	collateral	ADJ
inlawrev-3506	592	52	estoppel	estoppel	NOUN
inlawrev-3506	592	53	allows	allow	VERB
inlawrev-3506	592	54	a	a	DET
inlawrev-3506	592	55	court	court	NOUN
inlawrev-3506	592	56	to	to	PART
inlawrev-3506	592	57	preclude	preclude	VERB
inlawrev-3506	592	58	relitigation	relitigation	NOUN
inlawrev-3506	592	59	of	of	ADP
inlawrev-3506	592	60	an	an	DET
inlawrev-3506	592	61	issue	issue	NOUN
inlawrev-3506	592	62	that	that	PRON
inlawrev-3506	592	63	was	be	AUX
inlawrev-3506	592	64	decided	decide	VERB
inlawrev-3506	592	65	in	in	ADP
inlawrev-3506	592	66	a	a	DET
inlawrev-3506	592	67	previous	previous	ADJ
inlawrev-3506	592	68	case	case	NOUN
inlawrev-3506	592	69	that	that	PRON
inlawrev-3506	592	70	involved	involve	VERB
inlawrev-3506	592	71	the	the	DET
inlawrev-3506	592	72	party	party	NOUN
inlawrev-3506	592	73	against	against	ADP
inlawrev-3506	592	74	whom	whom	PRON
inlawrev-3506	592	75	estoppel	estoppel	NOUN
inlawrev-3506	592	76	is	be	AUX
inlawrev-3506	592	77	sought	seek	VERB
inlawrev-3506	592	78	.	.	PUNCT
inlawrev-3506	593	1	"	"	PUNCT
inlawrev-3506	593	2	collateral	collateral	ADJ
inlawrev-3506	593	3	estoppel	estoppel	NOUN
inlawrev-3506	593	4	,	,	PUNCT
inlawrev-3506	593	5	like	like	ADP
inlawrev-3506	593	6	the	the	DET
inlawrev-3506	593	7	related	relate	VERB
inlawrev-3506	593	8	doctrine	doctrine	NOUN
inlawrev-3506	593	9	ofres	ofre	NOUN
inlawrev-3506	593	10	judicata	judicata	PROPN
inlawrev-3506	593	11	,	,	PUNCT
inlawrev-3506	593	12	has	have	VERB
inlawrev-3506	593	13	the	the	DET
inlawrev-3506	593	14	dual	dual	ADJ
inlawrev-3506	593	15	purpose	purpose	NOUN
inlawrev-3506	593	16	of	of	ADP
inlawrev-3506	593	17	protecting	protect	VERB
inlawrev-3506	593	18	litigants	litigant	NOUN
inlawrev-3506	593	19	from	from	ADP
inlawrev-3506	593	20	the	the	DET
inlawrev-3506	593	21	burden	burden	NOUN
inlawrev-3506	593	22	of	of	ADP
inlawrev-3506	593	23	relitigating	relitigate	VERB
inlawrev-3506	593	24	an	an	DET
inlawrev-3506	593	25	identical	identical	ADJ
inlawrev-3506	593	26	issue	issue	NOUN
inlawrev-3506	593	27	with	with	ADP
inlawrev-3506	593	28	the	the	DET
inlawrev-3506	593	29	same	same	ADJ
inlawrev-3506	593	30	party	party	NOUN
inlawrev-3506	593	31	or	or	CCONJ
inlawrev-3506	593	32	his	his	PRON
inlawrev-3506	593	33	privy	privy	NOUN
inlawrev-3506	593	34	and	and	CCONJ
inlawrev-3506	593	35	of	of	ADP
inlawrev-3506	593	36	promoting	promote	VERB
inlawrev-3506	593	37	judicial	judicial	ADJ
inlawrev-3506	593	38	economy	economy	NOUN
inlawrev-3506	593	39	by	by	ADP
inlawrev-3506	593	40	preventing	prevent	VERB
inlawrev-3506	593	41	needless	needless	ADJ
inlawrev-3506	593	42	litigation	litigation	NOUN
inlawrev-3506	593	43	.	.	PUNCT
inlawrev-3506	593	44	"	"	PUNCT
inlawrev-3506	594	1	"	"	PUNCT
inlawrev-3506	594	2	*	*	NOUN
inlawrev-3506	594	3	°	°	SCONJ
inlawrev-3506	594	4	the	the	DET
inlawrev-3506	594	5	issue	issue	NOUN
inlawrev-3506	594	6	with	with	ADP
inlawrev-3506	594	7	respect	respect	NOUN
inlawrev-3506	594	8	to	to	PART
inlawrev-3506	594	9	which	which	PRON
inlawrev-3506	594	10	estoppel	estoppel	NOUN
inlawrev-3506	594	11	is	be	AUX
inlawrev-3506	594	12	sought	seek	VERB
inlawrev-3506	594	13	must	must	AUX
inlawrev-3506	594	14	have	have	AUX
inlawrev-3506	594	15	been	be	AUX
inlawrev-3506	594	16	necessary	necessary	ADJ
inlawrev-3506	594	17	in	in	ADP
inlawrev-3506	594	18	reaching	reach	VERB
inlawrev-3506	594	19	the	the	DET
inlawrev-3506	594	20	original	original	ADJ
inlawrev-3506	594	21	decision	decision	NOUN
inlawrev-3506	594	22	,	,	PUNCT
inlawrev-3506	594	23	'	'	PUNCT
inlawrev-3506	594	24	^^	^^	PUNCT
inlawrev-3506	594	25	as	as	ADV
inlawrev-3506	594	26	well	well	ADV
inlawrev-3506	594	27	as	as	ADP
inlawrev-3506	594	28	part	part	NOUN
inlawrev-3506	594	29	of	of	ADP
inlawrev-3506	594	30	a	a	DET
inlawrev-3506	594	31	"	"	PUNCT
inlawrev-3506	594	32	valid	valid	ADJ
inlawrev-3506	594	33	and	and	CCONJ
inlawrev-3506	594	34	final	final	ADJ
inlawrev-3506	594	35	judgment	judgment	NOUN
inlawrev-3506	594	36	.	.	PUNCT
inlawrev-3506	595	1	"''*^	"''*^	VERB
inlawrev-3506	595	2	in	in	ADP
inlawrev-3506	595	3	addition	addition	NOUN
inlawrev-3506	595	4	,	,	PUNCT
inlawrev-3506	595	5	courts	court	NOUN
inlawrev-3506	595	6	consider	consider	VERB
inlawrev-3506	595	7	whether	whether	SCONJ
inlawrev-3506	595	8	the	the	DET
inlawrev-3506	595	9	party	party	NOUN
inlawrev-3506	595	10	sought	seek	VERB
inlawrev-3506	595	11	to	to	PART
inlawrev-3506	595	12	be	be	AUX
inlawrev-3506	595	13	estopped	estop	VERB
inlawrev-3506	595	14	had	have	VERB
inlawrev-3506	595	15	a	a	DET
inlawrev-3506	595	16	"	"	PUNCT
inlawrev-3506	595	17	full	full	ADJ
inlawrev-3506	595	18	and	and	CCONJ
inlawrev-3506	595	19	fair	fair	ADJ
inlawrev-3506	595	20	opportunity	opportunity	NOUN
inlawrev-3506	595	21	to	to	PART
inlawrev-3506	595	22	litigate"'"*^	litigate"'"*^	VERB
inlawrev-3506	595	23	the	the	DET
inlawrev-3506	595	24	issue	issue	NOUN
inlawrev-3506	595	25	in	in	ADP
inlawrev-3506	595	26	the	the	DET
inlawrev-3506	595	27	first	first	ADJ
inlawrev-3506	595	28	suit	suit	NOUN
inlawrev-3506	595	29	.	.	PUNCT
inlawrev-3506	596	1	'"*^	'"*^	NOUN
inlawrev-3506	596	2	as	as	SCONJ
inlawrev-3506	596	3	previously	previously	ADV
inlawrev-3506	596	4	indicated	indicate	VERB
inlawrev-3506	596	5	,	,	PUNCT
inlawrev-3506	596	6	burden	burden	NOUN
inlawrev-3506	596	7	of	of	ADP
inlawrev-3506	596	8	proof	proof	NOUN
inlawrev-3506	596	9	is	be	AUX
inlawrev-3506	596	10	also	also	ADV
inlawrev-3506	596	11	considered	consider	VERB
inlawrev-3506	596	12	when	when	SCONJ
inlawrev-3506	596	13	a	a	DET
inlawrev-3506	596	14	party	party	NOUN
inlawrev-3506	596	15	seeks	seek	VERB
inlawrev-3506	596	16	estoppel	estoppel	NOUN
inlawrev-3506	596	17	.	.	PUNCT
inlawrev-3506	597	1	acquittal	acquittal	PROPN
inlawrev-3506	597	2	ofa	ofa	PROPN
inlawrev-3506	597	3	criminal	criminal	ADJ
inlawrev-3506	597	4	charge	charge	NOUN
inlawrev-3506	597	5	is	be	AUX
inlawrev-3506	597	6	"	"	PUNCT
inlawrev-3506	597	7	an	an	DET
inlawrev-3506	597	8	adjudication	adjudication	NOUN
inlawrev-3506	597	9	that	that	SCONJ
inlawrev-3506	597	10	the	the	DET
inlawrev-3506	597	11	proof	proof	NOUN
inlawrev-3506	597	12	was	be	AUX
inlawrev-3506	597	13	not	not	PART
inlawrev-3506	597	14	sufficient	sufficient	ADJ
inlawrev-3506	597	15	to	to	PART
inlawrev-3506	597	16	overcome	overcome	VERB
inlawrev-3506	597	17	all	all	DET
inlawrev-3506	597	18	reasonable	reasonable	ADJ
inlawrev-3506	597	19	doubt	doubt	NOUN
inlawrev-3506	597	20	of	of	ADP
inlawrev-3506	597	21	the	the	DET
inlawrev-3506	597	22	guilt	guilt	NOUN
inlawrev-3506	597	23	of	of	ADP
inlawrev-3506	597	24	the	the	DET
inlawrev-3506	597	25	accused	accuse	VERB
inlawrev-3506	597	26	.	.	PUNCT
inlawrev-3506	597	27	"'"*^	"'"*^	PUNCT
inlawrev-3506	598	1	accordingly	accordingly	ADV
inlawrev-3506	598	2	,	,	PUNCT
inlawrev-3506	598	3	acquittal	acquittal	NOUN
inlawrev-3506	598	4	does	do	AUX
inlawrev-3506	598	5	not	not	PART
inlawrev-3506	598	6	preclude	preclude	VERB
inlawrev-3506	598	7	a	a	DET
inlawrev-3506	598	8	subsequent	subsequent	ADJ
inlawrev-3506	598	9	civil	civil	ADJ
inlawrev-3506	598	10	trial	trial	NOUN
inlawrev-3506	598	11	on	on	ADP
inlawrev-3506	598	12	the	the	DET
inlawrev-3506	598	13	same	same	ADJ
inlawrev-3506	598	14	issues	issue	NOUN
inlawrev-3506	598	15	;	;	PUNCT
inlawrev-3506	598	16	'	'	PUNCT
inlawrev-3506	598	17	"	"	PUNCT
inlawrev-3506	598	18	^^	^^	CCONJ
inlawrev-3506	598	19	the	the	DET
inlawrev-3506	598	20	standard	standard	NOUN
inlawrev-3506	598	21	of	of	ADP
inlawrev-3506	598	22	proof	proof	NOUN
inlawrev-3506	598	23	is	be	AUX
inlawrev-3506	598	24	lower	low	ADJ
inlawrev-3506	598	25	in	in	ADP
inlawrev-3506	598	26	a	a	DET
inlawrev-3506	598	27	civil	civil	ADJ
inlawrev-3506	598	28	proceeding	proceeding	NOUN
inlawrev-3506	598	29	.	.	PUNCT
inlawrev-3506	599	1	"*^	"*^	PROPN
inlawrev-3506	599	2	in	in	ADP
inlawrev-3506	599	3	johnson	johnson	PROPN
inlawrev-3506	599	4	v.	v.	PROPN
inlawrev-3506	599	5	sawyer	sawyer	PROPN
inlawrev-3506	599	6	,	,	PUNCT
inlawrev-3506	599	7	47	47	NUM
inlawrev-3506	599	8	f,3d	f,3d	PROPN
inlawrev-3506	599	9	7	7	NUM
inlawrev-3506	599	10	1	1	NUM
inlawrev-3506	599	11	6	6	NUM
inlawrev-3506	599	12	,	,	PUNCT
inlawrev-3506	599	13	722	722	NUM
inlawrev-3506	599	14	n.	n.	NOUN
inlawrev-3506	599	15	1	1	NUM
inlawrev-3506	599	16	3	3	NUM
inlawrev-3506	599	17	(	(	PUNCT
inlawrev-3506	599	18	5th	5th	ADJ
inlawrev-3506	599	19	cir	cir	NOUN
inlawrev-3506	599	20	.	.	PROPN
inlawrev-3506	599	21	1	1	NUM
inlawrev-3506	599	22	995	995	NUM
inlawrev-3506	599	23	)	)	PUNCT
inlawrev-3506	599	24	.	.	PUNCT
inlawrev-3506	600	1	however	however	ADV
inlawrev-3506	600	2	,	,	PUNCT
inlawrev-3506	600	3	there	there	PRON
inlawrev-3506	600	4	are	be	VERB
inlawrev-3506	600	5	good	good	ADJ
inlawrev-3506	600	6	arguments	argument	NOUN
inlawrev-3506	600	7	that	that	SCONJ
inlawrev-3506	600	8	a	a	DET
inlawrev-3506	600	9	plea	plea	NOUN
inlawrev-3506	600	10	should	should	AUX
inlawrev-3506	600	11	be	be	AUX
inlawrev-3506	600	12	analyzed	analyze	VERB
inlawrev-3506	600	13	differently	differently	ADV
inlawrev-3506	600	14	.	.	PUNCT
inlawrev-3506	601	1	see	see	VERB
inlawrev-3506	601	2	kathleen	kathleen	PROPN
inlawrev-3506	601	3	h.	h.	PROPN
inlawrev-3506	601	4	musslewhite	musslewhite	PROPN
inlawrev-3506	601	5	,	,	PUNCT
inlawrev-3506	601	6	the	the	DET
inlawrev-3506	601	7	application	application	NOUN
inlawrev-3506	601	8	ofcollateral	ofcollateral	ADJ
inlawrev-3506	601	9	estoppel	estoppel	NOUN
inlawrev-3506	601	10	in	in	ADP
inlawrev-3506	601	11	the	the	DET
inlawrev-3506	601	12	tax	tax	NOUN
inlawrev-3506	601	13	fraud	fraud	NOUN
inlawrev-3506	601	14	context	context	NOUN
inlawrev-3506	601	15	:	:	PUNCT
inlawrev-3506	601	16	does	do	AUX
inlawrev-3506	601	17	it	it	PRON
inlawrev-3506	601	18	meet	meet	VERB
inlawrev-3506	601	19	the	the	DET
inlawrev-3506	601	20	requirement	requirement	NOUN
inlawrev-3506	601	21	offairness	offairness	NOUN
inlawrev-3506	601	22	andequity	andequity	NOUN
inlawrev-3506	601	23	?	?	PUNCT
inlawrev-3506	601	24	,	,	PUNCT
inlawrev-3506	601	25	33	33	NUM
inlawrev-3506	601	26	am	am	NOUN
inlawrev-3506	601	27	.	.	PUNCT
inlawrev-3506	602	1	u.l	u.l	PROPN
inlawrev-3506	602	2	.	.	PROPN
inlawrev-3506	602	3	rev	rev	PROPN
inlawrev-3506	602	4	.	.	PROPN
inlawrev-3506	602	5	643(1984	643(1984	NUM
inlawrev-3506	602	6	)	)	PUNCT
inlawrev-3506	602	7	.	.	PUNCT
inlawrev-3506	603	1	138	138	NUM
inlawrev-3506	603	2	.	.	PUNCT
inlawrev-3506	604	1	see	see	VERB
inlawrev-3506	604	2	julian	julian	PROPN
inlawrev-3506	604	3	a.	a.	PROPN
inlawrev-3506	604	4	cook	cook	PROPN
inlawrev-3506	604	5	,	,	PUNCT
inlawrev-3506	604	6	jr	jr	PROPN
inlawrev-3506	604	7	.	.	PROPN
inlawrev-3506	604	8	&	&	CCONJ
inlawrev-3506	604	9	mark	mark	PROPN
inlawrev-3506	604	10	s.	s.	PROPN
inlawrev-3506	604	11	kende	kende	PROPN
inlawrev-3506	604	12	,	,	PUNCT
inlawrev-3506	604	13	color	color	NOUN
inlawrev-3506	604	14	-	-	PUNCT
inlawrev-3506	604	15	blindness	blindness	NOUN
inlawrev-3506	604	16	in	in	ADP
inlawrev-3506	604	17	the	the	DET
inlawrev-3506	604	18	rehnquist	rehnquist	ADJ
inlawrev-3506	604	19	court	court	NOUN
inlawrev-3506	604	20	:	:	PUNCT
inlawrev-3506	604	21	comparing	compare	VERB
inlawrev-3506	604	22	the	the	DET
inlawrev-3506	604	23	court	court	NOUN
inlawrev-3506	604	24	's	's	PART
inlawrev-3506	604	25	treatment	treatment	NOUN
inlawrev-3506	604	26	ofdiscrimination	ofdiscrimination	NOUN
inlawrev-3506	604	27	claims	claim	NOUN
inlawrev-3506	604	28	by	by	ADP
inlawrev-3506	604	29	a	a	DET
inlawrev-3506	604	30	black	black	ADJ
inlawrev-3506	604	31	death	death	NOUN
inlawrev-3506	604	32	row	row	NOUN
inlawrev-3506	604	33	inmate	inmate	NOUN
inlawrev-3506	604	34	and	and	CCONJ
inlawrev-3506	604	35	white	white	ADJ
inlawrev-3506	604	36	voting	voting	NOUN
inlawrev-3506	604	37	rights	right	NOUN
inlawrev-3506	604	38	plaintiffs	plaintiff	NOUN
inlawrev-3506	604	39	,	,	PUNCT
inlawrev-3506	604	40	13t.m.cooleyl.rev.815	13t.m.cooleyl.rev.815	NUM
inlawrev-3506	604	41	,	,	PUNCT
inlawrev-3506	604	42	852n	852n	PROPN
inlawrev-3506	604	43	.	.	PUNCT
inlawrev-3506	605	1	193	193	NUM
inlawrev-3506	605	2	(	(	PUNCT
inlawrev-3506	605	3	1996	1996	NUM
inlawrev-3506	605	4	)	)	PUNCT
inlawrev-3506	605	5	(	(	PUNCT
inlawrev-3506	605	6	referring	refer	VERB
inlawrev-3506	605	7	to	to	ADP
inlawrev-3506	605	8	state	state	NOUN
inlawrev-3506	605	9	of	of	ADP
inlawrev-3506	605	10	california	california	PROPN
inlawrev-3506	605	11	v.	v.	ADP
inlawrev-3506	605	12	orenthal	orenthal	PROPN
inlawrev-3506	605	13	james	james	PROPN
inlawrev-3506	605	14	simpson	simpson	PROPN
inlawrev-3506	605	15	,	,	PUNCT
inlawrev-3506	605	16	b.a	b.a	PROPN
inlawrev-3506	605	17	.	.	PROPN
inlawrev-3506	605	18	09721	09721	NUM
inlawrev-3506	605	19	1	1	NUM
inlawrev-3506	605	20	(	(	PUNCT
inlawrev-3506	605	21	cal	cal	X
inlawrev-3506	605	22	.	.	PUNCT
inlawrev-3506	606	1	super	super	ADJ
inlawrev-3506	606	2	.	.	PUNCT
inlawrev-3506	607	1	ct	ct	PROPN
inlawrev-3506	607	2	.	.	PROPN
inlawrev-3506	607	3	,	,	PUNCT
inlawrev-3506	607	4	oct	oct	PROPN
inlawrev-3506	607	5	.	.	PROPN
inlawrev-3506	607	6	1	1	NUM
inlawrev-3506	607	7	,	,	PUNCT
inlawrev-3506	607	8	1995	1995	NUM
inlawrev-3506	607	9	)	)	PUNCT
inlawrev-3506	607	10	)	)	PUNCT
inlawrev-3506	607	11	.	.	PUNCT
inlawrev-3506	608	1	139	139	NUM
inlawrev-3506	608	2	.	.	PUNCT
inlawrev-3506	609	1	see	see	VERB
inlawrev-3506	609	2	complaint	complaint	NOUN
inlawrev-3506	609	3	for	for	ADP
inlawrev-3506	609	4	damages	damage	NOUN
inlawrev-3506	609	5	for	for	ADP
inlawrev-3506	609	6	wrongful	wrongful	ADJ
inlawrev-3506	609	7	death	death	NOUN
inlawrev-3506	609	8	goldman	goldman	PROPN
inlawrev-3506	609	9	v.	v.	PROPN
inlawrev-3506	609	10	simpson	simpson	PROPN
inlawrev-3506	609	11	,	,	PUNCT
inlawrev-3506	609	12	no	no	INTJ
inlawrev-3506	609	13	.	.	PUNCT
inlawrev-3506	610	1	sc03640	sc03640	PROPN
inlawrev-3506	610	2	(	(	PUNCT
inlawrev-3506	610	3	cal	cal	ADJ
inlawrev-3506	610	4	.	.	PUNCT
inlawrev-3506	611	1	super	super	ADJ
inlawrev-3506	611	2	.	.	PUNCT
inlawrev-3506	612	1	ct	ct	PROPN
inlawrev-3506	612	2	.	.	PROPN
inlawrev-3506	612	3	,	,	PUNCT
inlawrev-3506	612	4	l.a	l.a	PROPN
inlawrev-3506	612	5	.	.	PROPN
inlawrev-3506	612	6	county	county	PROPN
inlawrev-3506	612	7	may	may	AUX
inlawrev-3506	612	8	4	4	NUM
inlawrev-3506	612	9	,	,	PUNCT
inlawrev-3506	612	10	1	1	NUM
inlawrev-3506	612	11	995	995	NUM
inlawrev-3506	612	12	)	)	PUNCT
inlawrev-3506	612	13	,	,	PUNCT
inlawrev-3506	612	14	http://www.courttv.com/casefiles/simpson/documents/	http://www.courttv.com/casefiles/simpson/documents/	PROPN
inlawrev-3506	612	15	goldcomp.html	goldcomp.html	PROPN
inlawrev-3506	612	16	;	;	PUNCT
inlawrev-3506	612	17	complaint	complaint	NOUN
inlawrev-3506	612	18	for	for	ADP
inlawrev-3506	612	19	damages	damage	NOUN
inlawrev-3506	612	20	—	—	PUNCT
inlawrev-3506	612	21	survival	survival	NOUN
inlawrev-3506	612	22	action	action	NOUN
inlawrev-3506	612	23	brown	brown	PROPN
inlawrev-3506	612	24	v.	v.	ADP
inlawrev-3506	612	25	simpson	simpson	PROPN
inlawrev-3506	612	26	,	,	PUNCT
inlawrev-3506	612	27	no	no	INTJ
inlawrev-3506	612	28	.	.	PUNCT
inlawrev-3506	613	1	sc036876	sc036876	NOUN
inlawrev-3506	613	2	(	(	PUNCT
inlawrev-3506	613	3	cal	cal	PROPN
inlawrev-3506	613	4	.	.	PUNCT
inlawrev-3506	614	1	super	super	ADJ
inlawrev-3506	614	2	.	.	PUNCT
inlawrev-3506	615	1	ct	ct	PROPN
inlawrev-3506	615	2	.	.	PROPN
inlawrev-3506	615	3	,	,	PUNCT
inlawrev-3506	615	4	l.a	l.a	PROPN
inlawrev-3506	615	5	.	.	PROPN
inlawrev-3506	615	6	county	county	PROPN
inlawrev-3506	615	7	june	june	PROPN
inlawrev-3506	615	8	12	12	NUM
inlawrev-3506	615	9	,	,	PUNCT
inlawrev-3506	615	10	1995	1995	NUM
inlawrev-3506	615	11	)	)	PUNCT
inlawrev-3506	615	12	,	,	PUNCT
inlawrev-3506	615	13	http://www.courttv.com/casefiies/simpson/documents/	http://www.courttv.com/casefiies/simpson/documents/	PROPN
inlawrev-3506	615	14	browncomp.html	browncomp.html	X
inlawrev-3506	615	15	.	.	PROPN
inlawrev-3506	616	1	140	140	NUM
inlawrev-3506	616	2	.	.	PUNCT
inlawrev-3506	616	3	parklane	parklane	PROPN
inlawrev-3506	616	4	hosiery	hosiery	PROPN
inlawrev-3506	616	5	co.	co.	PROPN
inlawrev-3506	616	6	v.	v.	ADP
inlawrev-3506	616	7	shore	shore	PROPN
inlawrev-3506	616	8	,	,	PUNCT
inlawrev-3506	616	9	439	439	NUM
inlawrev-3506	616	10	u.s	u.s	PROPN
inlawrev-3506	616	11	.	.	PROPN
inlawrev-3506	616	12	322	322	NUM
inlawrev-3506	616	13	,	,	PUNCT
inlawrev-3506	616	14	326	326	NUM
inlawrev-3506	616	15	(	(	PUNCT
inlawrev-3506	616	16	1979	1979	NUM
inlawrev-3506	616	17	)	)	PUNCT
inlawrev-3506	616	18	(	(	PUNCT
inlawrev-3506	616	19	footnote	footnote	VERB
inlawrev-3506	616	20	omitted	omit	VERB
inlawrev-3506	616	21	)	)	PUNCT
inlawrev-3506	616	22	.	.	PUNCT
inlawrev-3506	617	1	141	141	NUM
inlawrev-3506	617	2	.	.	PUNCT
inlawrev-3506	618	1	mat326n.5	mat326n.5	PROPN
inlawrev-3506	618	2	.	.	PUNCT
inlawrev-3506	619	1	142	142	NUM
inlawrev-3506	619	2	.	.	PUNCT
inlawrev-3506	620	1	ashev.swenson	ashev.swenson	ADJ
inlawrev-3506	620	2	,	,	PUNCT
inlawrev-3506	620	3	397	397	NUM
inlawrev-3506	620	4	u.s	u.s	PROPN
inlawrev-3506	620	5	.	.	PROPN
inlawrev-3506	620	6	436,443(1970	436,443(1970	NUM
inlawrev-3506	620	7	)	)	PUNCT
inlawrev-3506	620	8	.	.	PUNCT
inlawrev-3506	621	1	143	143	NUM
inlawrev-3506	621	2	.	.	PUNCT
inlawrev-3506	622	1	montana	montana	PROPN
inlawrev-3506	622	2	v.	v.	PROPN
inlawrev-3506	622	3	united	united	PROPN
inlawrev-3506	622	4	states	states	PROPN
inlawrev-3506	622	5	,	,	PUNCT
inlawrev-3506	622	6	440	440	NUM
inlawrev-3506	622	7	u.s	u.s	PROPN
inlawrev-3506	622	8	.	.	PROPN
inlawrev-3506	622	9	147	147	NUM
inlawrev-3506	622	10	,	,	PUNCT
inlawrev-3506	622	11	154	154	NUM
inlawrev-3506	622	12	(	(	PUNCT
inlawrev-3506	622	13	1979	1979	NUM
inlawrev-3506	622	14	)	)	PUNCT
inlawrev-3506	622	15	.	.	PUNCT
inlawrev-3506	623	1	144	144	NUM
inlawrev-3506	623	2	.	.	PUNCT
inlawrev-3506	623	3	see	see	VERB
inlawrev-3506	623	4	,	,	PUNCT
inlawrev-3506	623	5	e.g.	e.g.	ADV
inlawrev-3506	623	6	,	,	PUNCT
inlawrev-3506	623	7	i	i	PROPN
inlawrev-3506	623	8	d.	d.	PROPN
inlawrev-3506	623	9	145	145	NUM
inlawrev-3506	623	10	.	.	PUNCT
inlawrev-3506	624	1	lewis	lewis	PROPN
inlawrev-3506	624	2	v.	v.	PROPN
inlawrev-3506	624	3	frick	frick	PROPN
inlawrev-3506	624	4	,	,	PUNCT
inlawrev-3506	624	5	233	233	NUM
inlawrev-3506	624	6	u.s	u.s	PROPN
inlawrev-3506	624	7	.	.	PROPN
inlawrev-3506	624	8	291	291	NUM
inlawrev-3506	624	9	,	,	PUNCT
inlawrev-3506	624	10	302	302	NUM
inlawrev-3506	624	11	(	(	PUNCT
inlawrev-3506	624	12	1914	1914	NUM
inlawrev-3506	624	13	)	)	PUNCT
inlawrev-3506	624	14	(	(	PUNCT
inlawrev-3506	624	15	emphasis	emphasis	NOUN
inlawrev-3506	624	16	added	add	VERB
inlawrev-3506	624	17	)	)	PUNCT
inlawrev-3506	624	18	.	.	PUNCT
inlawrev-3506	625	1	146	146	NUM
inlawrev-3506	625	2	.	.	X
inlawrev-3506	626	1	e.g	e.g	PROPN
inlawrev-3506	626	2	,	,	PUNCT
inlawrev-3506	626	3	helvering	helvere	VERB
inlawrev-3506	626	4	v.	v.	ADP
inlawrev-3506	626	5	mitchell	mitchell	PROPN
inlawrev-3506	626	6	,	,	PUNCT
inlawrev-3506	626	7	303	303	NUM
inlawrev-3506	626	8	u.s	u.s	PROPN
inlawrev-3506	626	9	.	.	PROPN
inlawrev-3506	626	10	391	391	NUM
inlawrev-3506	626	11	,	,	PUNCT
inlawrev-3506	626	12	397	397	NUM
inlawrev-3506	626	13	(	(	PUNCT
inlawrev-3506	626	14	1938	1938	NUM
inlawrev-3506	626	15	)	)	PUNCT
inlawrev-3506	626	16	(	(	PUNCT
inlawrev-3506	626	17	"	"	PUNCT
inlawrev-3506	626	18	that	that	DET
inlawrev-3506	626	19	acquittal	acquittal	NOUN
inlawrev-3506	626	20	on	on	ADP
inlawrev-3506	626	21	a	a	DET
inlawrev-3506	626	22	criminal	criminal	ADJ
inlawrev-3506	626	23	164	164	NUM
inlawrev-3506	626	24	indiana	indiana	PROPN
inlawrev-3506	626	25	law	law	NOUN
inlawrev-3506	626	26	review	review	NOUN
inlawrev-3506	626	27	[	[	X
inlawrev-3506	626	28	vol	vol	NOUN
inlawrev-3506	626	29	.	.	PUNCT
inlawrev-3506	627	1	35:143	35:143	ADJ
inlawrev-3506	627	2	addition	addition	NOUN
inlawrev-3506	627	3	,	,	PUNCT
inlawrev-3506	627	4	criminal	criminal	ADJ
inlawrev-3506	627	5	conviction	conviction	NOUN
inlawrev-3506	627	6	precludes	preclude	VERB
inlawrev-3506	627	7	relitigation	relitigation	NOUN
inlawrev-3506	627	8	in	in	ADP
inlawrev-3506	627	9	a	a	DET
inlawrev-3506	627	10	civil	civil	ADJ
inlawrev-3506	627	11	case	case	NOUN
inlawrev-3506	627	12	ofthe	ofthe	NOUN
inlawrev-3506	627	13	elements	element	NOUN
inlawrev-3506	627	14	of	of	ADP
inlawrev-3506	627	15	the	the	DET
inlawrev-3506	627	16	offense	offense	NOUN
inlawrev-3506	627	17	:	:	PUNCT
inlawrev-3506	627	18	because	because	SCONJ
inlawrev-3506	627	19	of	of	ADP
inlawrev-3506	627	20	the	the	DET
inlawrev-3506	627	21	higher	high	ADJ
inlawrev-3506	627	22	standard	standard	NOUN
inlawrev-3506	627	23	of	of	ADP
inlawrev-3506	627	24	proof	proof	NOUN
inlawrev-3506	627	25	and	and	CCONJ
inlawrev-3506	627	26	the	the	DET
inlawrev-3506	627	27	numerous	numerous	ADJ
inlawrev-3506	627	28	safeguards	safeguard	NOUN
inlawrev-3506	627	29	surrounding	surround	VERB
inlawrev-3506	627	30	a	a	DET
inlawrev-3506	627	31	criminal	criminal	ADJ
inlawrev-3506	627	32	trial	trial	NOUN
inlawrev-3506	627	33	,	,	PUNCT
inlawrev-3506	627	34	a	a	DET
inlawrev-3506	627	35	conviction	conviction	NOUN
inlawrev-3506	627	36	in	in	ADP
inlawrev-3506	627	37	a	a	DET
inlawrev-3506	627	38	criminal	criminal	ADJ
inlawrev-3506	627	39	action	action	NOUN
inlawrev-3506	627	40	is	be	AUX
inlawrev-3506	627	41	conclusive	conclusive	ADJ
inlawrev-3506	627	42	in	in	ADP
inlawrev-3506	627	43	a	a	DET
inlawrev-3506	627	44	subsequent	subsequent	ADJ
inlawrev-3506	627	45	civil	civil	ADJ
inlawrev-3506	627	46	litigation	litigation	NOUN
inlawrev-3506	627	47	between	between	ADP
inlawrev-3506	627	48	the	the	DET
inlawrev-3506	627	49	same	same	ADJ
inlawrev-3506	627	50	parties	party	NOUN
inlawrev-3506	627	51	as	as	ADP
inlawrev-3506	627	52	to	to	ADP
inlawrev-3506	627	53	issues	issue	NOUN
inlawrev-3506	627	54	that	that	PRON
inlawrev-3506	627	55	were	be	AUX
inlawrev-3506	627	56	actually	actually	ADV
inlawrev-3506	627	57	litigated	litigate	VERB
inlawrev-3506	627	58	and	and	CCONJ
inlawrev-3506	627	59	adjudicated	adjudicate	VERB
inlawrev-3506	627	60	in	in	ADP
inlawrev-3506	627	61	the	the	DET
inlawrev-3506	627	62	prior	prior	ADJ
inlawrev-3506	627	63	criminal	criminal	ADJ
inlawrev-3506	627	64	proceeding	proceeding	NOUN
inlawrev-3506	627	65	.	.	PUNCT
inlawrev-3506	628	1	'	'	PUNCT
inlawrev-3506	628	2	"	"	PUNCT
inlawrev-3506	628	3	^^	^^	CCONJ
inlawrev-3506	628	4	the	the	DET
inlawrev-3506	628	5	rationale	rationale	NOUN
inlawrev-3506	628	6	behind	behind	ADP
inlawrev-3506	628	7	applying	apply	VERB
inlawrev-3506	628	8	collateral	collateral	ADJ
inlawrev-3506	628	9	estoppel	estoppel	NOUN
inlawrev-3506	628	10	makes	make	VERB
inlawrev-3506	628	11	as	as	ADV
inlawrev-3506	628	12	much	much	ADJ
inlawrev-3506	628	13	sense	sense	NOUN
inlawrev-3506	628	14	in	in	ADP
inlawrev-3506	628	15	tax	tax	NOUN
inlawrev-3506	628	16	cases	case	NOUN
inlawrev-3506	628	17	as	as	SCONJ
inlawrev-3506	628	18	it	it	PRON
inlawrev-3506	628	19	does	do	AUX
inlawrev-3506	628	20	in	in	ADP
inlawrev-3506	628	21	other	other	ADJ
inlawrev-3506	628	22	cases	case	NOUN
inlawrev-3506	628	23	.	.	PUNCT
inlawrev-3506	629	1	tax	tax	NOUN
inlawrev-3506	629	2	fraud	fraud	NOUN
inlawrev-3506	629	3	cases	case	NOUN
inlawrev-3506	629	4	are	be	AUX
inlawrev-3506	629	5	no	no	DET
inlawrev-3506	629	6	exception	exception	NOUN
inlawrev-3506	629	7	.	.	PUNCT
inlawrev-3506	630	1	thus	thus	ADV
inlawrev-3506	630	2	,	,	PUNCT
inlawrev-3506	630	3	as	as	SCONJ
inlawrev-3506	630	4	professor	professor	NOUN
inlawrev-3506	630	5	schoenfeld	schoenfeld	PROPN
inlawrev-3506	630	6	notes	note	VERB
inlawrev-3506	630	7	,	,	PUNCT
inlawrev-3506	630	8	a	a	DET
inlawrev-3506	630	9	taxpayer	taxpayer	NOUN
inlawrev-3506	630	10	convicted	convict	VERB
inlawrev-3506	630	11	of	of	ADP
inlawrev-3506	630	12	criminal	criminal	ADJ
inlawrev-3506	630	13	tax	tax	NOUN
inlawrev-3506	630	14	fraud	fraud	NOUN
inlawrev-3506	630	15	under	under	ADP
inlawrev-3506	630	16	code	code	NOUN
inlawrev-3506	630	17	section	section	NOUN
inlawrev-3506	630	18	720	720	NUM
inlawrev-3506	630	19	1	1	NUM
inlawrev-3506	630	20	will	will	AUX
inlawrev-3506	630	21	likely	likely	ADV
inlawrev-3506	630	22	be	be	AUX
inlawrev-3506	630	23	estopped	estop	VERB
inlawrev-3506	630	24	from	from	ADP
inlawrev-3506	630	25	denying	deny	VERB
inlawrev-3506	630	26	tax	tax	NOUN
inlawrev-3506	630	27	fraud	fraud	NOUN
inlawrev-3506	630	28	in	in	ADP
inlawrev-3506	630	29	a	a	DET
inlawrev-3506	630	30	subsequent	subsequent	ADJ
inlawrev-3506	630	31	civil	civil	ADJ
inlawrev-3506	630	32	suit	suit	NOUN
inlawrev-3506	630	33	.	.	PUNCT
inlawrev-3506	631	1	'"*^	'"*^	NOUN
inlawrev-3506	631	2	under	under	ADP
inlawrev-3506	631	3	section	section	NOUN
inlawrev-3506	631	4	720	720	NUM
inlawrev-3506	631	5	1	1	NUM
inlawrev-3506	631	6	,	,	PUNCT
inlawrev-3506	631	7	the	the	DET
inlawrev-3506	631	8	government	government	NOUN
inlawrev-3506	631	9	must	must	AUX
inlawrev-3506	631	10	prove	prove	VERB
inlawrev-3506	631	11	,	,	PUNCT
inlawrev-3506	631	12	beyond	beyond	ADP
inlawrev-3506	631	13	a	a	DET
inlawrev-3506	631	14	reasonable	reasonable	ADJ
inlawrev-3506	631	15	doubt	doubt	NOUN
inlawrev-3506	631	16	,	,	PUNCT
inlawrev-3506	631	17	that	that	SCONJ
inlawrev-3506	631	18	the	the	DET
inlawrev-3506	631	19	taxpayer	taxpayer	NOUN
inlawrev-3506	631	20	"	"	PUNCT
inlawrev-3506	631	21	willfully	willfully	ADV
inlawrev-3506	631	22	attempt[ed	attempt[ed	PROPN
inlawrev-3506	631	23	]	]	PUNCT
inlawrev-3506	631	24	in	in	ADP
inlawrev-3506	631	25	any	any	DET
inlawrev-3506	631	26	manner	manner	NOUN
inlawrev-3506	631	27	to	to	PART
inlawrev-3506	631	28	evade	evade	VERB
inlawrev-3506	631	29	or	or	CCONJ
inlawrev-3506	631	30	defeat	defeat	VERB
inlawrev-3506	631	31	any	any	DET
inlawrev-3506	631	32	tax	tax	NOUN
inlawrev-3506	631	33	.	.	PUNCT
inlawrev-3506	631	34	.	.	PUNCT
inlawrev-3506	632	1	.	.	PUNCT
inlawrev-3506	633	1	."^^^	."^^^	PROPN
inlawrev-3506	634	1	in	in	ADP
inlawrev-3506	634	2	amos	amos	PROPN
inlawrev-3506	634	3	v.	v.	PROPN
inlawrev-3506	634	4	commissioner	commissioner	PROPN
inlawrev-3506	634	5	,	,	PUNCT
inlawrev-3506	634	6	^^^	^^^	ADP
inlawrev-3506	634	7	the	the	DET
inlawrev-3506	634	8	tax	tax	NOUN
inlawrev-3506	634	9	court	court	NOUN
inlawrev-3506	634	10	held	hold	VERB
inlawrev-3506	634	11	that	that	SCONJ
inlawrev-3506	634	12	the	the	DET
inlawrev-3506	634	13	willfulness	willfulness	NOUN
inlawrev-3506	634	14	element	element	NOUN
inlawrev-3506	634	15	of	of	ADP
inlawrev-3506	634	16	section	section	NOUN
inlawrev-3506	634	17	7201	7201	NUM
inlawrev-3506	634	18	encompasses	encompass	VERB
inlawrev-3506	634	19	all	all	PRON
inlawrev-3506	634	20	of	of	ADP
inlawrev-3506	634	21	the	the	DET
inlawrev-3506	634	22	elements	element	NOUN
inlawrev-3506	634	23	of	of	ADP
inlawrev-3506	634	24	the	the	DET
inlawrev-3506	634	25	fraud	fraud	NOUN
inlawrev-3506	634	26	provision	provision	NOUN
inlawrev-3506	634	27	that	that	PRON
inlawrev-3506	634	28	is	be	AUX
inlawrev-3506	634	29	now	now	ADV
inlawrev-3506	634	30	code	code	NOUN
inlawrev-3506	634	31	section	section	NOUN
inlawrev-3506	634	32	6663.'^^	6663.'^^	NUM
inlawrev-3506	634	33	given	give	VERB
inlawrev-3506	634	34	the	the	DET
inlawrev-3506	634	35	identity	identity	NOUN
inlawrev-3506	634	36	of	of	ADP
inlawrev-3506	634	37	issue	issue	NOUN
inlawrev-3506	634	38	combined	combine	VERB
inlawrev-3506	634	39	with	with	ADP
inlawrev-3506	634	40	the	the	DET
inlawrev-3506	634	41	charge	charge	NOUN
inlawrev-3506	634	42	is	be	AUX
inlawrev-3506	634	43	not	not	PART
inlawrev-3506	634	44	a	a	DET
inlawrev-3506	634	45	bar	bar	NOUN
inlawrev-3506	634	46	to	to	ADP
inlawrev-3506	634	47	a	a	DET
inlawrev-3506	634	48	civil	civil	ADJ
inlawrev-3506	634	49	action	action	NOUN
inlawrev-3506	634	50	by	by	ADP
inlawrev-3506	634	51	the	the	DET
inlawrev-3506	634	52	government	government	NOUN
inlawrev-3506	634	53	,	,	PUNCT
inlawrev-3506	634	54	remedial	remedial	ADJ
inlawrev-3506	634	55	in	in	ADP
inlawrev-3506	634	56	its	its	PRON
inlawrev-3506	634	57	nature	nature	NOUN
inlawrev-3506	634	58	,	,	PUNCT
inlawrev-3506	634	59	arising	arise	VERB
inlawrev-3506	634	60	out	out	ADP
inlawrev-3506	634	61	of	of	ADP
inlawrev-3506	634	62	the	the	DET
inlawrev-3506	634	63	same	same	ADJ
inlawrev-3506	634	64	facts	fact	NOUN
inlawrev-3506	634	65	on	on	ADP
inlawrev-3506	634	66	which	which	PRON
inlawrev-3506	634	67	the	the	DET
inlawrev-3506	634	68	criminal	criminal	ADJ
inlawrev-3506	634	69	proceeding	proceeding	NOUN
inlawrev-3506	634	70	was	be	AUX
inlawrev-3506	634	71	based	base	VERB
inlawrev-3506	634	72	has	have	AUX
inlawrev-3506	634	73	long	long	ADV
inlawrev-3506	634	74	been	be	AUX
inlawrev-3506	634	75	settled	settle	VERB
inlawrev-3506	634	76	.	.	PUNCT
inlawrev-3506	635	1	"	"	PUNCT
inlawrev-3506	635	2	)	)	PUNCT
inlawrev-3506	635	3	.	.	PUNCT
inlawrev-3506	636	1	147	147	NUM
inlawrev-3506	636	2	.	.	PUNCT
inlawrev-3506	637	1	see	see	VERB
inlawrev-3506	637	2	commander	commander	PROPN
inlawrev-3506	637	3	roger	roger	PROPN
inlawrev-3506	637	4	d.	d.	PROPN
inlawrev-3506	637	5	scott	scott	PROPN
inlawrev-3506	637	6	,	,	PUNCT
inlawrev-3506	637	7	kimmel	kimmel	PROPN
inlawrev-3506	637	8	,	,	PUNCT
inlawrev-3506	637	9	short	short	ADJ
inlawrev-3506	637	10	,	,	PUNCT
inlawrev-3506	637	11	mcvay	mcvay	PROPN
inlawrev-3506	637	12	:	:	PUNCT
inlawrev-3506	637	13	case	case	NOUN
inlawrev-3506	637	14	studies	study	NOUN
inlawrev-3506	637	15	in	in	ADP
inlawrev-3506	637	16	executive	executive	ADJ
inlawrev-3506	637	17	authority	authority	NOUN
inlawrev-3506	637	18	,	,	PUNCT
inlawrev-3506	637	19	law	law	NOUN
inlawrev-3506	637	20	and	and	CCONJ
inlawrev-3506	637	21	the	the	DET
inlawrev-3506	637	22	individual	individual	ADJ
inlawrev-3506	637	23	rights	right	NOUN
inlawrev-3506	637	24	ofmilitary	ofmilitary	ADJ
inlawrev-3506	637	25	commanders	commander	NOUN
inlawrev-3506	637	26	,	,	PUNCT
inlawrev-3506	637	27	1	1	NUM
inlawrev-3506	637	28	56	56	NUM
inlawrev-3506	637	29	mil	mil	NOUN
inlawrev-3506	637	30	.	.	PUNCT
inlawrev-3506	638	1	l.	l.	PROPN
inlawrev-3506	638	2	rev	rev	PROPN
inlawrev-3506	638	3	.	.	PROPN
inlawrev-3506	638	4	52	52	NUM
inlawrev-3506	638	5	,	,	PUNCT
inlawrev-3506	638	6	1	1	NUM
inlawrev-3506	638	7	09	09	NUM
inlawrev-3506	638	8	n.2	n.2	SYM
inlawrev-3506	638	9	1	1	NUM
inlawrev-3506	638	10	2	2	NUM
inlawrev-3506	638	11	(	(	PUNCT
inlawrev-3506	638	12	1998	1998	NUM
inlawrev-3506	638	13	)	)	PUNCT
inlawrev-3506	638	14	(	(	PUNCT
inlawrev-3506	638	15	"	"	PUNCT
inlawrev-3506	638	16	the	the	DET
inlawrev-3506	638	17	same	same	ADJ
inlawrev-3506	638	18	evidence	evidence	NOUN
inlawrev-3506	638	19	that	that	PRON
inlawrev-3506	638	20	might	might	AUX
inlawrev-3506	638	21	not	not	PART
inlawrev-3506	638	22	meet	meet	VERB
inlawrev-3506	638	23	the	the	DET
inlawrev-3506	638	24	higher	high	ADJ
inlawrev-3506	638	25	standard	standard	NOUN
inlawrev-3506	638	26	of	of	ADP
inlawrev-3506	638	27	proof	proof	NOUN
inlawrev-3506	638	28	applicable	applicable	ADJ
inlawrev-3506	638	29	in	in	ADP
inlawrev-3506	638	30	a	a	DET
inlawrev-3506	638	31	criminal	criminal	ADJ
inlawrev-3506	638	32	context	context	NOUN
inlawrev-3506	638	33	(	(	PUNCT
inlawrev-3506	638	34	'	'	PUNCT
inlawrev-3506	638	35	beyond	beyond	ADP
inlawrev-3506	638	36	a	a	DET
inlawrev-3506	638	37	reasonable	reasonable	ADJ
inlawrev-3506	638	38	doubt	doubt	NOUN
inlawrev-3506	638	39	'	'	PUNCT
inlawrev-3506	638	40	)	)	PUNCT
inlawrev-3506	638	41	might	might	AUX
inlawrev-3506	638	42	satisfy	satisfy	VERB
inlawrev-3506	638	43	the	the	DET
inlawrev-3506	638	44	standard	standard	NOUN
inlawrev-3506	638	45	of	of	ADP
inlawrev-3506	638	46	proof	proof	NOUN
inlawrev-3506	638	47	for	for	ADP
inlawrev-3506	638	48	liability	liability	NOUN
inlawrev-3506	638	49	in	in	ADP
inlawrev-3506	638	50	a	a	DET
inlawrev-3506	638	51	civil	civil	ADJ
inlawrev-3506	638	52	context	context	NOUN
inlawrev-3506	638	53	(	(	PUNCT
inlawrev-3506	638	54	'	'	PUNCT
inlawrev-3506	638	55	a	a	DET
inlawrev-3506	638	56	preponderance	preponderance	NOUN
inlawrev-3506	638	57	of	of	ADP
inlawrev-3506	638	58	evidence	evidence	NOUN
inlawrev-3506	638	59	'	'	PUNCT
inlawrev-3506	638	60	)	)	PUNCT
inlawrev-3506	638	61	.	.	PUNCT
inlawrev-3506	639	1	"	"	PUNCT
inlawrev-3506	639	2	)	)	PUNCT
inlawrev-3506	639	3	.	.	PUNCT
inlawrev-3506	640	1	civil	civil	ADJ
inlawrev-3506	640	2	fraud	fraud	NOUN
inlawrev-3506	640	3	proceedings	proceeding	NOUN
inlawrev-3506	640	4	have	have	VERB
inlawrev-3506	640	5	an	an	DET
inlawrev-3506	640	6	intermediate	intermediate	ADJ
inlawrev-3506	640	7	standard	standard	NOUN
inlawrev-3506	640	8	of	of	ADP
inlawrev-3506	640	9	proof	proof	NOUN
inlawrev-3506	640	10	,	,	PUNCT
inlawrev-3506	640	11	"	"	PUNCT
inlawrev-3506	640	12	clear	clear	ADJ
inlawrev-3506	640	13	and	and	CCONJ
inlawrev-3506	640	14	convincing	convincing	ADJ
inlawrev-3506	640	15	evidence	evidence	NOUN
inlawrev-3506	640	16	.	.	PUNCT
inlawrev-3506	640	17	"	"	PUNCT
inlawrev-3506	641	1	e.g.	e.g.	ADV
inlawrev-3506	641	2	,	,	PUNCT
inlawrev-3506	641	3	considine	considine	PROPN
inlawrev-3506	641	4	v.	v.	PROPN
inlawrev-3506	641	5	united	united	PROPN
inlawrev-3506	641	6	states	states	PROPN
inlawrev-3506	641	7	,	,	PUNCT
inlawrev-3506	641	8	683	683	NUM
inlawrev-3506	641	9	f.2d	f.2d	NOUN
inlawrev-3506	641	10	1285	1285	NUM
inlawrev-3506	641	11	,	,	PUNCT
inlawrev-3506	641	12	1286	1286	NUM
inlawrev-3506	641	13	n.l	n.l	PROPN
inlawrev-3506	641	14	(	(	PUNCT
inlawrev-3506	641	15	9th	9th	ADJ
inlawrev-3506	641	16	cir	cir	NOUN
inlawrev-3506	641	17	.	.	PROPN
inlawrev-3506	641	18	1982	1982	NUM
inlawrev-3506	641	19	)	)	PUNCT
inlawrev-3506	641	20	;	;	PUNCT
inlawrev-3506	641	21	powell	powell	PROPN
inlawrev-3506	641	22	v.	v.	ADP
inlawrev-3506	641	23	granquist	granquist	NOUN
inlawrev-3506	641	24	,	,	PUNCT
inlawrev-3506	641	25	252	252	NUM
inlawrev-3506	641	26	f.2d	f.2d	NOUN
inlawrev-3506	641	27	56	56	NUM
inlawrev-3506	641	28	,	,	PUNCT
inlawrev-3506	641	29	61	61	NUM
inlawrev-3506	641	30	(	(	PUNCT
inlawrev-3506	641	31	9th	9th	ADJ
inlawrev-3506	641	32	cir	cir	NOUN
inlawrev-3506	641	33	.	.	PROPN
inlawrev-3506	641	34	1958	1958	NUM
inlawrev-3506	641	35	)	)	PUNCT
inlawrev-3506	641	36	.	.	PUNCT
inlawrev-3506	642	1	148	148	NUM
inlawrev-3506	642	2	.	.	PUNCT
inlawrev-3506	643	1	sec	sec	PROPN
inlawrev-3506	643	2	.	.	PROPN
inlawrev-3506	643	3	&	&	CCONJ
inlawrev-3506	643	4	exch	exch	PROPN
inlawrev-3506	643	5	.	.	PUNCT
inlawrev-3506	644	1	comm'n	comm'n	X
inlawrev-3506	644	2	v.	v.	ADP
inlawrev-3506	644	3	everest	everest	PROPN
inlawrev-3506	644	4	mgmt	mgmt	PROPN
inlawrev-3506	644	5	.	.	PUNCT
inlawrev-3506	644	6	corp	corp	PROPN
inlawrev-3506	644	7	.	.	PROPN
inlawrev-3506	644	8	,	,	PUNCT
inlawrev-3506	644	9	466	466	NUM
inlawrev-3506	644	10	f.	f.	PROPN
inlawrev-3506	644	11	supp	supp	PROPN
inlawrev-3506	644	12	.	.	PUNCT
inlawrev-3506	645	1	167	167	NUM
inlawrev-3506	645	2	,	,	PUNCT
inlawrev-3506	645	3	172	172	NUM
inlawrev-3506	645	4	(	(	PUNCT
inlawrev-3506	645	5	s.d.n.y	s.d.n.y	PROPN
inlawrev-3506	645	6	.	.	PROPN
inlawrev-3506	645	7	1979	1979	NUM
inlawrev-3506	645	8	)	)	PUNCT
inlawrev-3506	645	9	(	(	PUNCT
inlawrev-3506	645	10	footnote	footnote	VERB
inlawrev-3506	645	11	omitted	omit	VERB
inlawrev-3506	645	12	)	)	PUNCT
inlawrev-3506	645	13	;	;	PUNCT
inlawrev-3506	645	14	see	see	VERB
inlawrev-3506	645	15	also	also	ADV
inlawrev-3506	645	16	emich	emich	PROPN
inlawrev-3506	645	17	motors	motors	PROPN
inlawrev-3506	645	18	corp	corp	PROPN
inlawrev-3506	645	19	.	.	PROPN
inlawrev-3506	646	1	v.	v.	PROPN
inlawrev-3506	646	2	gen	gen	PROPN
inlawrev-3506	646	3	.	.	PROPN
inlawrev-3506	646	4	motors	motors	PROPN
inlawrev-3506	646	5	corp	corp	PROPN
inlawrev-3506	646	6	.	.	PROPN
inlawrev-3506	646	7	,	,	PUNCT
inlawrev-3506	646	8	340	340	NUM
inlawrev-3506	646	9	u.s	u.s	PROPN
inlawrev-3506	646	10	.	.	PROPN
inlawrev-3506	646	11	558	558	NUM
inlawrev-3506	646	12	,	,	PUNCT
inlawrev-3506	646	13	568	568	NUM
inlawrev-3506	646	14	(	(	PUNCT
inlawrev-3506	646	15	1951	1951	NUM
inlawrev-3506	646	16	)	)	PUNCT
inlawrev-3506	646	17	(	(	PUNCT
inlawrev-3506	646	18	stating	state	VERB
inlawrev-3506	646	19	that	that	SCONJ
inlawrev-3506	646	20	"	"	PUNCT
inlawrev-3506	646	21	[	[	X
inlawrev-3506	646	22	i]t	i]t	NOUN
inlawrev-3506	646	23	is	be	AUX
inlawrev-3506	646	24	well	well	ADV
inlawrev-3506	646	25	established	establish	VERB
inlawrev-3506	646	26	that	that	SCONJ
inlawrev-3506	646	27	a	a	DET
inlawrev-3506	646	28	prior	prior	ADJ
inlawrev-3506	646	29	criminal	criminal	ADJ
inlawrev-3506	646	30	conviction	conviction	NOUN
inlawrev-3506	646	31	may	may	AUX
inlawrev-3506	646	32	work	work	VERB
inlawrev-3506	646	33	an	an	DET
inlawrev-3506	646	34	estoppel	estoppel	NOUN
inlawrev-3506	646	35	in	in	ADP
inlawrev-3506	646	36	favor	favor	NOUN
inlawrev-3506	646	37	of	of	ADP
inlawrev-3506	646	38	the	the	DET
inlawrev-3506	646	39	government	government	NOUN
inlawrev-3506	646	40	in	in	ADP
inlawrev-3506	646	41	a	a	DET
inlawrev-3506	646	42	subsequent	subsequent	ADJ
inlawrev-3506	646	43	civil	civil	ADJ
inlawrev-3506	646	44	proceeding	proceeding	NOUN
inlawrev-3506	646	45	.	.	PUNCT
inlawrev-3506	647	1	"	"	PUNCT
inlawrev-3506	647	2	)	)	PUNCT
inlawrev-3506	647	3	.	.	PUNCT
inlawrev-3506	648	1	149	149	NUM
inlawrev-3506	648	2	.	.	PUNCT
inlawrev-3506	649	1	see	see	VERB
inlawrev-3506	649	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	649	3	,	,	PUNCT
inlawrev-3506	649	4	supra	supra	PROPN
inlawrev-3506	649	5	note	note	PROPN
inlawrev-3506	649	6	5	5	NUM
inlawrev-3506	649	7	,	,	PUNCT
inlawrev-3506	649	8	at	at	ADP
inlawrev-3506	649	9	547	547	NUM
inlawrev-3506	649	10	.	.	PUNCT
inlawrev-3506	649	11	150	150	NUM
inlawrev-3506	649	12	.	.	PUNCT
inlawrev-3506	649	13	i.r.c	i.r.c	NOUN
inlawrev-3506	649	14	.	.	PUNCT
inlawrev-3506	650	1	§	§	PROPN
inlawrev-3506	650	2	7201	7201	NUM
inlawrev-3506	650	3	(	(	PUNCT
inlawrev-3506	650	4	1994	1994	NUM
inlawrev-3506	650	5	)	)	PUNCT
inlawrev-3506	650	6	.	.	PUNCT
inlawrev-3506	651	1	the	the	DET
inlawrev-3506	651	2	section	section	NOUN
inlawrev-3506	651	3	provides	provide	VERB
inlawrev-3506	651	4	,	,	PUNCT
inlawrev-3506	651	5	in	in	ADP
inlawrev-3506	651	6	full	full	ADJ
inlawrev-3506	651	7	:	:	PUNCT
inlawrev-3506	651	8	any	any	DET
inlawrev-3506	651	9	person	person	NOUN
inlawrev-3506	651	10	who	who	PRON
inlawrev-3506	651	11	willfully	willfully	ADV
inlawrev-3506	651	12	attempts	attempt	VERB
inlawrev-3506	651	13	in	in	ADP
inlawrev-3506	651	14	any	any	DET
inlawrev-3506	651	15	manner	manner	NOUN
inlawrev-3506	651	16	to	to	PART
inlawrev-3506	651	17	evade	evade	VERB
inlawrev-3506	651	18	or	or	CCONJ
inlawrev-3506	651	19	defeat	defeat	VERB
inlawrev-3506	651	20	any	any	DET
inlawrev-3506	651	21	tax	tax	NOUN
inlawrev-3506	651	22	imposed	impose	VERB
inlawrev-3506	651	23	by	by	ADP
inlawrev-3506	651	24	this	this	DET
inlawrev-3506	651	25	title	title	NOUN
inlawrev-3506	651	26	or	or	CCONJ
inlawrev-3506	651	27	the	the	DET
inlawrev-3506	651	28	payment	payment	NOUN
inlawrev-3506	651	29	thereof	thereof	ADV
inlawrev-3506	651	30	shall	shall	AUX
inlawrev-3506	651	31	,	,	PUNCT
inlawrev-3506	651	32	in	in	ADP
inlawrev-3506	651	33	addition	addition	NOUN
inlawrev-3506	651	34	to	to	ADP
inlawrev-3506	651	35	other	other	ADJ
inlawrev-3506	651	36	penalties	penalty	NOUN
inlawrev-3506	651	37	provided	provide	VERB
inlawrev-3506	651	38	by	by	ADP
inlawrev-3506	651	39	law	law	NOUN
inlawrev-3506	651	40	,	,	PUNCT
inlawrev-3506	651	41	be	be	AUX
inlawrev-3506	651	42	guilty	guilty	ADJ
inlawrev-3506	651	43	of	of	ADP
inlawrev-3506	651	44	a	a	DET
inlawrev-3506	651	45	felony	felony	NOUN
inlawrev-3506	651	46	and	and	CCONJ
inlawrev-3506	651	47	,	,	PUNCT
inlawrev-3506	651	48	upon	upon	SCONJ
inlawrev-3506	651	49	conviction	conviction	NOUN
inlawrev-3506	651	50	thereof	thereof	ADV
inlawrev-3506	651	51	,	,	PUNCT
inlawrev-3506	651	52	shall	shall	AUX
inlawrev-3506	651	53	be	be	AUX
inlawrev-3506	651	54	fined	fine	VERB
inlawrev-3506	651	55	not	not	PART
inlawrev-3506	651	56	more	more	ADJ
inlawrev-3506	651	57	than	than	ADP
inlawrev-3506	651	58	$	$	SYM
inlawrev-3506	651	59	1	1	NUM
inlawrev-3506	651	60	00,000	00,000	NUM
inlawrev-3506	651	61	(	(	PUNCT
inlawrev-3506	651	62	$	$	SYM
inlawrev-3506	651	63	500,000	500,000	NUM
inlawrev-3506	651	64	in	in	ADP
inlawrev-3506	651	65	the	the	DET
inlawrev-3506	651	66	case	case	NOUN
inlawrev-3506	651	67	ofa	ofa	PROPN
inlawrev-3506	651	68	corporation	corporation	PROPN
inlawrev-3506	651	69	)	)	PUNCT
inlawrev-3506	651	70	,	,	PUNCT
inlawrev-3506	651	71	or	or	CCONJ
inlawrev-3506	651	72	imprisoned	imprison	VERB
inlawrev-3506	651	73	not	not	PART
inlawrev-3506	651	74	more	more	ADJ
inlawrev-3506	651	75	than	than	ADP
inlawrev-3506	651	76	5	5	NUM
inlawrev-3506	651	77	years	year	NOUN
inlawrev-3506	651	78	,	,	PUNCT
inlawrev-3506	651	79	or	or	CCONJ
inlawrev-3506	651	80	both	both	PRON
inlawrev-3506	651	81	,	,	PUNCT
inlawrev-3506	651	82	together	together	ADV
inlawrev-3506	651	83	with	with	ADP
inlawrev-3506	651	84	the	the	DET
inlawrev-3506	651	85	costs	cost	NOUN
inlawrev-3506	651	86	of	of	ADP
inlawrev-3506	651	87	prosecution	prosecution	NOUN
inlawrev-3506	651	88	.	.	PUNCT
inlawrev-3506	652	1	i	i	PRON
inlawrev-3506	652	2	d	d	PROPN
inlawrev-3506	652	3	151	151	NUM
inlawrev-3506	652	4	.	.	PUNCT
inlawrev-3506	653	1	43	43	NUM
inlawrev-3506	653	2	t.c	t.c	PROPN
inlawrev-3506	653	3	.	.	PROPN
inlawrev-3506	653	4	50	50	NUM
inlawrev-3506	653	5	(	(	PUNCT
inlawrev-3506	653	6	1964	1964	NUM
inlawrev-3506	653	7	)	)	PUNCT
inlawrev-3506	653	8	,	,	PUNCT
inlawrev-3506	653	9	ajf'd	ajf'd	NOUN
inlawrev-3506	653	10	,	,	PUNCT
inlawrev-3506	653	11	360	360	NUM
inlawrev-3506	653	12	f.2d	f.2d	NOUN
inlawrev-3506	653	13	358	358	NUM
inlawrev-3506	653	14	(	(	PUNCT
inlawrev-3506	653	15	4th	4th	ADJ
inlawrev-3506	653	16	cir	cir	NOUN
inlawrev-3506	653	17	.	.	PUNCT
inlawrev-3506	653	18	1965	1965	NUM
inlawrev-3506	653	19	)	)	PUNCT
inlawrev-3506	653	20	,	,	PUNCT
inlawrev-3506	653	21	overruled	overrule	VERB
inlawrev-3506	653	22	in	in	ADP
inlawrev-3506	653	23	part	part	NOUN
inlawrev-3506	653	24	on	on	ADP
inlawrev-3506	653	25	other	other	ADJ
inlawrev-3506	653	26	grounds	ground	NOUN
inlawrev-3506	653	27	by	by	ADP
inlawrev-3506	653	28	meier	meier	PROPN
inlawrev-3506	653	29	v.	v.	PROPN
inlawrev-3506	653	30	comm'r	comm'r	PROPN
inlawrev-3506	653	31	,	,	PUNCT
inlawrev-3506	653	32	91	91	NUM
inlawrev-3506	653	33	t.c	t.c	NOUN
inlawrev-3506	653	34	.	.	PROPN
inlawrev-3506	653	35	273	273	NUM
inlawrev-3506	653	36	(	(	PUNCT
inlawrev-3506	653	37	1988	1988	NUM
inlawrev-3506	653	38	)	)	PUNCT
inlawrev-3506	653	39	.	.	PUNCT
inlawrev-3506	654	1	152	152	NUM
inlawrev-3506	654	2	.	.	PUNCT
inlawrev-3506	655	1	i	i	PRON
inlawrev-3506	655	2	d	d	PROPN
inlawrev-3506	655	3	at	at	ADP
inlawrev-3506	655	4	55	55	NUM
inlawrev-3506	655	5	;	;	PUNCT
inlawrev-3506	655	6	see	see	VERB
inlawrev-3506	655	7	also	also	ADV
inlawrev-3506	655	8	i.r.c	i.r.c	NOUN
inlawrev-3506	655	9	.	.	PUNCT
inlawrev-3506	656	1	§	§	PROPN
inlawrev-3506	656	2	6663(a	6663(a	NUM
inlawrev-3506	656	3	)	)	PUNCT
inlawrev-3506	656	4	(	(	PUNCT
inlawrev-3506	656	5	1994	1994	NUM
inlawrev-3506	656	6	)	)	PUNCT
inlawrev-3506	656	7	(	(	PUNCT
inlawrev-3506	656	8	'	'	PUNCT
inlawrev-3506	656	9	if	if	SCONJ
inlawrev-3506	656	10	any	any	DET
inlawrev-3506	656	11	part	part	NOUN
inlawrev-3506	656	12	of	of	ADP
inlawrev-3506	656	13	any	any	DET
inlawrev-3506	656	14	underpayment	underpayment	NOUN
inlawrev-3506	656	15	of	of	ADP
inlawrev-3506	656	16	tax	tax	NOUN
inlawrev-3506	656	17	required	require	VERB
inlawrev-3506	656	18	to	to	PART
inlawrev-3506	656	19	be	be	AUX
inlawrev-3506	656	20	shown	show	VERB
inlawrev-3506	656	21	on	on	ADP
inlawrev-3506	656	22	a	a	DET
inlawrev-3506	656	23	return	return	NOUN
inlawrev-3506	656	24	is	be	AUX
inlawrev-3506	656	25	due	due	ADJ
inlawrev-3506	656	26	to	to	ADP
inlawrev-3506	656	27	fraud	fraud	NOUN
inlawrev-3506	656	28	,	,	PUNCT
inlawrev-3506	656	29	there	there	PRON
inlawrev-3506	656	30	shall	shall	AUX
inlawrev-3506	656	31	be	be	AUX
inlawrev-3506	656	32	added	add	VERB
inlawrev-3506	656	33	to	to	ADP
inlawrev-3506	656	34	the	the	DET
inlawrev-3506	656	35	tax	tax	NOUN
inlawrev-3506	656	36	an	an	DET
inlawrev-3506	656	37	amount	amount	NOUN
inlawrev-3506	656	38	equal	equal	ADJ
inlawrev-3506	656	39	to	to	ADP
inlawrev-3506	656	40	75	75	NUM
inlawrev-3506	656	41	percent	percent	NOUN
inlawrev-3506	656	42	ofthe	ofthe	NOUN
inlawrev-3506	656	43	portion	portion	NOUN
inlawrev-3506	656	44	ofthe	ofthe	VERB
inlawrev-3506	656	45	underpayment	underpayment	ADJ
inlawrev-3506	656	46	which	which	PRON
inlawrev-3506	656	47	is	be	AUX
inlawrev-3506	656	48	attributable	attributable	ADJ
inlawrev-3506	656	49	to	to	ADP
inlawrev-3506	656	50	fraud	fraud	NOUN
inlawrev-3506	656	51	.	.	PUNCT
inlawrev-3506	657	1	"	"	PUNCT
inlawrev-3506	657	2	)	)	PUNCT
inlawrev-3506	657	3	.	.	PUNCT
inlawrev-3506	658	1	amos	amos	PROPN
inlawrev-3506	658	2	was	be	AUX
inlawrev-3506	658	3	applying	apply	VERB
inlawrev-3506	658	4	the	the	DET
inlawrev-3506	658	5	fraud	fraud	NOUN
inlawrev-3506	658	6	provision	provision	NOUN
inlawrev-3506	658	7	that	that	PRON
inlawrev-3506	658	8	used	use	VERB
inlawrev-3506	658	9	to	to	PART
inlawrev-3506	658	10	be	be	AUX
inlawrev-3506	658	11	contained	contain	VERB
inlawrev-3506	658	12	in	in	ADP
inlawrev-3506	658	13	code	code	NOUN
inlawrev-3506	658	14	section	section	NOUN
inlawrev-3506	658	15	6653(b	6653(b	NOUN
inlawrev-3506	658	16	)	)	PUNCT
inlawrev-3506	658	17	.	.	PUNCT
inlawrev-3506	659	1	see	see	VERB
inlawrev-3506	659	2	amos	amos	PROPN
inlawrev-3506	659	3	,	,	PUNCT
inlawrev-3506	659	4	43	43	NUM
inlawrev-3506	659	5	t.c	t.c	PROPN
inlawrev-3506	659	6	.	.	PUNCT
inlawrev-3506	660	1	at	at	ADP
inlawrev-3506	660	2	52	52	NUM
inlawrev-3506	660	3	.	.	PUNCT
inlawrev-3506	661	1	200	200	NUM
inlawrev-3506	661	2	1	1	NUM
inlawrev-3506	661	3	]	]	PUNCT
inlawrev-3506	661	4	a	a	DET
inlawrev-3506	661	5	reply	reply	NOUN
inlawrev-3506	661	6	to	to	ADP
inlawrev-3506	661	7	professor	professor	NOUN
inlawrev-3506	661	8	schoenfeld	schoenfeld	VERB
inlawrev-3506	661	9	1	1	NUM
inlawrev-3506	661	10	65	65	NUM
inlawrev-3506	661	11	higher	high	ADJ
inlawrev-3506	661	12	burden	burden	NOUN
inlawrev-3506	661	13	of	of	ADP
inlawrev-3506	661	14	proof	proof	NOUN
inlawrev-3506	661	15	required	require	VERB
inlawrev-3506	661	16	in	in	ADP
inlawrev-3506	661	17	the	the	DET
inlawrev-3506	661	18	criminal	criminal	ADJ
inlawrev-3506	661	19	case	case	NOUN
inlawrev-3506	661	20	,	,	PUNCT
inlawrev-3506	661	21	estoppel	estoppel	NOUN
inlawrev-3506	661	22	can	can	AUX
inlawrev-3506	661	23	apply	apply	VERB
inlawrev-3506	661	24	to	to	PART
inlawrev-3506	661	25	preclude	preclude	VERB
inlawrev-3506	661	26	the	the	DET
inlawrev-3506	661	27	taxpayer	taxpayer	NOUN
inlawrev-3506	661	28	to	to	PART
inlawrev-3506	661	29	deny	deny	VERB
inlawrev-3506	661	30	tax	tax	NOUN
inlawrev-3506	661	31	fraud	fraud	NOUN
inlawrev-3506	661	32	if	if	SCONJ
inlawrev-3506	661	33	he	he	PRON
inlawrev-3506	661	34	was	be	AUX
inlawrev-3506	661	35	convicted	convict	VERB
inlawrev-3506	661	36	of	of	ADP
inlawrev-3506	661	37	a	a	DET
inlawrev-3506	661	38	willful	willful	ADJ
inlawrev-3506	661	39	attempt	attempt	NOUN
inlawrev-3506	661	40	to	to	PART
inlawrev-3506	661	41	evade	evade	VERB
inlawrev-3506	661	42	or	or	CCONJ
inlawrev-3506	661	43	defeat	defeat	VERB
inlawrev-3506	661	44	tax	tax	NOUN
inlawrev-3506	661	45	.	.	PUNCT
inlawrev-3506	662	1	'^^	'^^	NUM
inlawrev-3506	663	1	in	in	ADP
inlawrev-3506	663	2	addition	addition	NOUN
inlawrev-3506	663	3	,	,	PUNCT
inlawrev-3506	663	4	there	there	PRON
inlawrev-3506	663	5	is	be	VERB
inlawrev-3506	663	6	an	an	DET
inlawrev-3506	663	7	array	array	NOUN
inlawrev-3506	663	8	oftax	oftax	NOUN
inlawrev-3506	663	9	crimes	crime	NOUN
inlawrev-3506	663	10	that	that	PRON
inlawrev-3506	663	11	do	do	AUX
inlawrev-3506	663	12	not	not	PART
inlawrev-3506	663	13	estop	estop	VERB
inlawrev-3506	663	14	the	the	DET
inlawrev-3506	663	15	taxpayer	taxpayer	NOUN
inlawrev-3506	663	16	from	from	ADP
inlawrev-3506	663	17	denying	deny	VERB
inlawrev-3506	663	18	civil	civil	ADJ
inlawrev-3506	663	19	tax	tax	NOUN
inlawrev-3506	663	20	fraud	fraud	NOUN
inlawrev-3506	663	21	.	.	PUNCT
inlawrev-3506	664	1	'	'	PUNCT
inlawrev-3506	664	2	^"^	^"^	ADV
inlawrev-3506	664	3	many	many	ADJ
inlawrev-3506	664	4	ofthese	ofthese	ADJ
inlawrev-3506	664	5	other	other	ADJ
inlawrev-3506	664	6	crimes	crime	NOUN
inlawrev-3506	664	7	are	be	AUX
inlawrev-3506	664	8	more	more	ADV
inlawrev-3506	664	9	easily	easily	ADV
inlawrev-3506	664	10	proven	prove	VERB
inlawrev-3506	664	11	by	by	ADP
inlawrev-3506	664	12	the	the	DET
inlawrev-3506	664	13	irs	irs	PROPN
inlawrev-3506	664	14	because	because	SCONJ
inlawrev-3506	664	15	they	they	PRON
inlawrev-3506	664	16	do	do	AUX
inlawrev-3506	664	17	not	not	PART
inlawrev-3506	664	18	require	require	VERB
inlawrev-3506	664	19	proof	proof	NOUN
inlawrev-3506	664	20	of	of	ADP
inlawrev-3506	664	21	a	a	DET
inlawrev-3506	664	22	tax	tax	NOUN
inlawrev-3506	664	23	deficiency	deficiency	NOUN
inlawrev-3506	664	24	,	,	PUNCT
inlawrev-3506	664	25	and	and	CCONJ
inlawrev-3506	664	26	code	code	NOUN
inlawrev-3506	664	27	section	section	NOUN
inlawrev-3506	664	28	7201	7201	NUM
inlawrev-3506	664	29	does	do	VERB
inlawrev-3506	664	30	.	.	PUNCT
inlawrev-3506	664	31	'^^	'^^	PROPN
inlawrev-3506	664	32	thus	thus	ADV
inlawrev-3506	664	33	,	,	PUNCT
inlawrev-3506	664	34	not	not	PART
inlawrev-3506	664	35	every	every	DET
inlawrev-3506	664	36	taxpayer	taxpayer	NOUN
inlawrev-3506	664	37	convicted	convict	VERB
inlawrev-3506	664	38	of	of	ADP
inlawrev-3506	664	39	a	a	DET
inlawrev-3506	664	40	tax	tax	NOUN
inlawrev-3506	664	41	crime	crime	NOUN
inlawrev-3506	664	42	will	will	AUX
inlawrev-3506	664	43	face	face	VERB
inlawrev-3506	664	44	collateral	collateral	ADJ
inlawrev-3506	664	45	estoppel	estoppel	NOUN
inlawrev-3506	664	46	in	in	ADP
inlawrev-3506	664	47	a	a	DET
inlawrev-3506	664	48	subsequent	subsequent	ADJ
inlawrev-3506	664	49	civil	civil	ADJ
inlawrev-3506	664	50	case	case	NOUN
inlawrev-3506	664	51	.	.	PUNCT
inlawrev-3506	665	1	^	^	PUNCT
inlawrev-3506	666	1	2	2	X
inlawrev-3506	666	2	.	.	NUM
inlawrev-3506	666	3	badges	badge	NOUN
inlawrev-3506	666	4	of	of	ADP
inlawrev-3506	666	5	fraud.—commission	fraud.—commission	PROPN
inlawrev-3506	666	6	of	of	ADP
inlawrev-3506	666	7	fraud	fraud	NOUN
inlawrev-3506	666	8	requires	require	VERB
inlawrev-3506	666	9	scienter	scienter	NOUN
inlawrev-3506	666	10	.	.	PUNCT
inlawrev-3506	667	1	that	that	PRON
inlawrev-3506	667	2	is	be	AUX
inlawrev-3506	667	3	,	,	PUNCT
inlawrev-3506	667	4	negligent	negligent	ADJ
inlawrev-3506	667	5	or	or	CCONJ
inlawrev-3506	667	6	even	even	ADV
inlawrev-3506	667	7	grossly	grossly	ADV
inlawrev-3506	667	8	negligent	negligent	ADJ
inlawrev-3506	667	9	activity	activity	NOUN
inlawrev-3506	667	10	does	do	AUX
inlawrev-3506	667	11	not	not	PART
inlawrev-3506	667	12	constitute	constitute	VERB
inlawrev-3506	667	13	fraud	fraud	NOUN
inlawrev-3506	667	14	because	because	SCONJ
inlawrev-3506	667	15	fraud	fraud	NOUN
inlawrev-3506	667	16	has	have	VERB
inlawrev-3506	667	17	an	an	DET
inlawrev-3506	667	18	intent	intent	ADJ
inlawrev-3506	667	19	element	element	NOUN
inlawrev-3506	667	20	.	.	PUNCT
inlawrev-3506	668	1	it	it	PRON
inlawrev-3506	668	2	is	be	AUX
inlawrev-3506	668	3	rarely	rarely	ADV
inlawrev-3506	668	4	possible	possible	ADJ
inlawrev-3506	668	5	for	for	SCONJ
inlawrev-3506	668	6	the	the	DET
inlawrev-3506	668	7	irs	irs	PROPN
inlawrev-3506	668	8	to	to	PART
inlawrev-3506	668	9	prove	prove	VERB
inlawrev-3506	668	10	to	to	ADP
inlawrev-3506	668	11	a	a	DET
inlawrev-3506	668	12	court	court	NOUN
inlawrev-3506	668	13	the	the	DET
inlawrev-3506	668	14	taxpayer	taxpayer	NOUN
inlawrev-3506	668	15	's	's	PART
inlawrev-3506	668	16	intent	intent	NOUN
inlawrev-3506	668	17	to	to	PART
inlawrev-3506	668	18	violate	violate	VERB
inlawrev-3506	668	19	the	the	DET
inlawrev-3506	668	20	law	law	NOUN
inlawrev-3506	668	21	through	through	ADP
inlawrev-3506	668	22	direct	direct	ADJ
inlawrev-3506	668	23	evidence	evidence	NOUN
inlawrev-3506	668	24	(	(	PUNCT
inlawrev-3506	668	25	such	such	ADJ
inlawrev-3506	668	26	as	as	ADP
inlawrev-3506	668	27	a	a	DET
inlawrev-3506	668	28	confession	confession	NOUN
inlawrev-3506	668	29	)	)	PUNCT
inlawrev-3506	668	30	.	.	PUNCT
inlawrev-3506	669	1	accordingly	accordingly	ADV
inlawrev-3506	669	2	,	,	PUNCT
inlawrev-3506	669	3	the	the	DET
inlawrev-3506	669	4	irs	irs	PROPN
inlawrev-3506	669	5	uses	use	VERB
inlawrev-3506	669	6	circumstantial	circumstantial	ADJ
inlawrev-3506	669	7	evidence	evidence	NOUN
inlawrev-3506	669	8	known	know	VERB
inlawrev-3506	669	9	as	as	ADP
inlawrev-3506	669	10	"	"	PUNCT
inlawrev-3506	669	11	badges	badge	NOUN
inlawrev-3506	669	12	offraud	offraud	NOUN
inlawrev-3506	669	13	"	"	PUNCT
inlawrev-3506	669	14	to	to	PART
inlawrev-3506	669	15	try	try	VERB
inlawrev-3506	669	16	to	to	PART
inlawrev-3506	669	17	meet	meet	VERB
inlawrev-3506	669	18	its	its	PRON
inlawrev-3506	669	19	burden	burden	NOUN
inlawrev-3506	669	20	.	.	PUNCT
inlawrev-3506	670	1	professor	professor	NOUN
inlawrev-3506	670	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	670	3	lists	list	NOUN
inlawrev-3506	670	4	ten	ten	NUM
inlawrev-3506	670	5	ofthe	ofthe	ADJ
inlawrev-3506	670	6	badges	badge	NOUN
inlawrev-3506	670	7	fraud	fraud	NOUN
inlawrev-3506	670	8	frequently	frequently	ADV
inlawrev-3506	670	9	used	use	VERB
inlawrev-3506	670	10	in	in	ADP
inlawrev-3506	670	11	civil	civil	ADJ
inlawrev-3506	670	12	tax	tax	NOUN
inlawrev-3506	670	13	cases	case	NOUN
inlawrev-3506	670	14	:	:	PUNCT
inlawrev-3506	670	15	a.	a.	NOUN
inlawrev-3506	670	16	a	a	DET
inlawrev-3506	670	17	pattern	pattern	NOUN
inlawrev-3506	670	18	of	of	ADP
inlawrev-3506	670	19	understatement	understatement	NOUN
inlawrev-3506	670	20	.	.	PUNCT
inlawrev-3506	671	1	b	b	X
inlawrev-3506	671	2	.	.	PUNCT
inlawrev-3506	672	1	concealment	concealment	NOUN
inlawrev-3506	672	2	of	of	ADP
inlawrev-3506	672	3	assets	asset	NOUN
inlawrev-3506	672	4	or	or	CCONJ
inlawrev-3506	672	5	sources	source	NOUN
inlawrev-3506	672	6	of	of	ADP
inlawrev-3506	672	7	income	income	NOUN
inlawrev-3506	672	8	.	.	PUNCT
inlawrev-3506	673	1	c.	c.	NOUN
inlawrev-3506	673	2	dealings	dealing	NOUN
inlawrev-3506	673	3	in	in	ADP
inlawrev-3506	673	4	cash	cash	NOUN
inlawrev-3506	673	5	.	.	PUNCT
inlawrev-3506	674	1	d.	d.	PROPN
inlawrev-3506	674	2	failure	failure	NOUN
inlawrev-3506	674	3	to	to	PART
inlawrev-3506	674	4	maintain	maintain	VERB
inlawrev-3506	674	5	books	book	NOUN
inlawrev-3506	674	6	and	and	CCONJ
inlawrev-3506	674	7	records	record	NOUN
inlawrev-3506	674	8	.	.	PUNCT
inlawrev-3506	675	1	e.	e.	PROPN
inlawrev-3506	675	2	engaging	engage	VERB
inlawrev-3506	675	3	in	in	ADP
inlawrev-3506	675	4	illegal	illegal	ADJ
inlawrev-3506	675	5	activities	activity	NOUN
inlawrev-3506	675	6	.	.	PUNCT
inlawrev-3506	676	1	f.	f.	PROPN
inlawrev-3506	676	2	attempting	attempt	VERB
inlawrev-3506	676	3	to	to	PART
inlawrev-3506	676	4	conceal	conceal	VERB
inlawrev-3506	676	5	illegal	illegal	ADJ
inlawrev-3506	676	6	activities	activity	NOUN
inlawrev-3506	676	7	.	.	PUNCT
inlawrev-3506	677	1	g.	g.	NOUN
inlawrev-3506	677	2	failure	failure	NOUN
inlawrev-3506	677	3	to	to	PART
inlawrev-3506	677	4	cooperate	cooperate	VERB
inlawrev-3506	677	5	with	with	ADP
inlawrev-3506	677	6	tax	tax	NOUN
inlawrev-3506	677	7	authorities	authority	NOUN
inlawrev-3506	677	8	.	.	PUNCT
inlawrev-3506	678	1	h.	h.	NOUN
inlawrev-3506	678	2	showing	show	VERB
inlawrev-3506	678	3	a	a	DET
inlawrev-3506	678	4	willingness	willingness	NOUN
inlawrev-3506	678	5	to	to	PART
inlawrev-3506	678	6	defraud	defraud	VERB
inlawrev-3506	678	7	business	business	NOUN
inlawrev-3506	678	8	associates	associate	NOUN
inlawrev-3506	678	9	or	or	CCONJ
inlawrev-3506	678	10	others	other	NOUN
inlawrev-3506	678	11	.	.	PUNCT
inlawrev-3506	679	1	i.	i.	PROPN
inlawrev-3506	679	2	taxpayer	taxpayer	PROPN
inlawrev-3506	679	3	's	's	PART
inlawrev-3506	679	4	sophistication	sophistication	NOUN
inlawrev-3506	679	5	,	,	PUNCT
inlawrev-3506	679	6	education	education	NOUN
inlawrev-3506	679	7	,	,	PUNCT
inlawrev-3506	679	8	and	and	CCONJ
inlawrev-3506	679	9	knowledge	knowledge	NOUN
inlawrev-3506	679	10	of	of	ADP
inlawrev-3506	679	11	duty	duty	NOUN
inlawrev-3506	679	12	to	to	PART
inlawrev-3506	679	13	report	report	VERB
inlawrev-3506	679	14	income	income	NOUN
inlawrev-3506	679	15	.	.	PUNCT
inlawrev-3506	680	1	j.	j.	PROPN
inlawrev-3506	680	2	giving	give	VERB
inlawrev-3506	680	3	implausible	implausible	ADJ
inlawrev-3506	680	4	explanations	explanation	NOUN
inlawrev-3506	680	5	.	.	PUNCT
inlawrev-3506	681	1	^^^	^^^	PUNCT
inlawrev-3506	681	2	most	most	ADJ
inlawrev-3506	681	3	ofthe	ofthe	ADJ
inlawrev-3506	681	4	items	item	NOUN
inlawrev-3506	681	5	on	on	ADP
inlawrev-3506	681	6	the	the	DET
inlawrev-3506	681	7	above	above	ADJ
inlawrev-3506	681	8	list	list	NOUN
inlawrev-3506	681	9	—	—	PUNCT
inlawrev-3506	681	10	other	other	ADJ
inlawrev-3506	681	11	than	than	ADP
inlawrev-3506	681	12	item	item	NOUN
inlawrev-3506	681	13	i.	i.	PROPN
inlawrev-3506	681	14	,	,	PUNCT
inlawrev-3506	681	15	which	which	PRON
inlawrev-3506	681	16	is	be	AUX
inlawrev-3506	681	17	not	not	PART
inlawrev-3506	681	18	focused	focus	VERB
inlawrev-3506	681	19	on	on	ADP
inlawrev-3506	681	20	acts	act	NOUN
inlawrev-3506	681	21	—	—	PUNCT
inlawrev-3506	681	22	comport	comport	VERB
inlawrev-3506	681	23	with	with	ADP
inlawrev-3506	681	24	intuition	intuition	NOUN
inlawrev-3506	681	25	about	about	ADP
inlawrev-3506	681	26	the	the	DET
inlawrev-3506	681	27	likely	likely	ADJ
inlawrev-3506	681	28	behavior	behavior	NOUN
inlawrev-3506	681	29	of	of	ADP
inlawrev-3506	681	30	an	an	DET
inlawrev-3506	681	31	individual	individual	NOUN
inlawrev-3506	681	32	engaged	engage	VERB
inlawrev-3506	681	33	in	in	ADP
inlawrev-3506	681	34	tax	tax	NOUN
inlawrev-3506	681	35	fraud	fraud	NOUN
inlawrev-3506	681	36	.	.	PUNCT
inlawrev-3506	682	1	with	with	ADP
inlawrev-3506	682	2	respect	respect	NOUN
inlawrev-3506	682	3	to	to	ADP
inlawrev-3506	682	4	the	the	DET
inlawrev-3506	682	5	first	first	ADJ
inlawrev-3506	682	6	item	item	NOUN
inlawrev-3506	682	7	on	on	ADP
inlawrev-3506	682	8	his	his	PRON
inlawrev-3506	682	9	list	list	NOUN
inlawrev-3506	682	10	,	,	PUNCT
inlawrev-3506	682	11	a	a	DET
inlawrev-3506	682	12	pattern	pattern	NOUN
inlawrev-3506	682	13	of	of	ADP
inlawrev-3506	682	14	understatement	understatement	NOUN
inlawrev-3506	682	15	.	.	PUNCT
inlawrev-3506	683	1	professor	professor	NOUN
inlawrev-3506	683	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	683	3	states	state	NOUN
inlawrev-3506	683	4	:	:	PUNCT
inlawrev-3506	683	5	in	in	ADP
inlawrev-3506	683	6	any	any	DET
inlawrev-3506	683	7	year	year	NOUN
inlawrev-3506	683	8	for	for	ADP
inlawrev-3506	683	9	which	which	PRON
inlawrev-3506	683	10	the	the	DET
inlawrev-3506	683	11	taxpayer	taxpayer	NOUN
inlawrev-3506	683	12	has	have	AUX
inlawrev-3506	683	13	been	be	AUX
inlawrev-3506	683	14	convicted	convict	VERB
inlawrev-3506	683	15	of	of	ADP
inlawrev-3506	683	16	filing	file	VERB
inlawrev-3506	683	17	a	a	DET
inlawrev-3506	683	18	false	false	ADJ
inlawrev-3506	683	19	return	return	NOUN
inlawrev-3506	683	20	,	,	PUNCT
inlawrev-3506	683	21	under	under	ADP
inlawrev-3506	683	22	i.r.c	i.r.c	NOUN
inlawrev-3506	683	23	.	.	PUNCT
inlawrev-3506	684	1	§	§	PROPN
inlawrev-3506	684	2	7206(1	7206(1	NUM
inlawrev-3506	684	3	)	)	PUNCT
inlawrev-3506	684	4	(	(	PUNCT
inlawrev-3506	684	5	1999	1999	NUM
inlawrev-3506	684	6	)	)	PUNCT
inlawrev-3506	685	1	[	[	X
inlawrev-3506	685	2	sic	sic	ADJ
inlawrev-3506	685	3	]	]	X
inlawrev-3506	685	4	,	,	PUNCT
inlawrev-3506	685	5	the	the	DET
inlawrev-3506	685	6	service	service	NOUN
inlawrev-3506	685	7	will	will	AUX
inlawrev-3506	685	8	treat	treat	VERB
inlawrev-3506	685	9	that	that	DET
inlawrev-3506	685	10	year	year	NOUN
inlawrev-3506	685	11	as	as	ADP
inlawrev-3506	685	12	part	part	NOUN
inlawrev-3506	685	13	of	of	ADP
inlawrev-3506	685	14	a	a	DET
inlawrev-3506	685	15	pattern	pattern	NOUN
inlawrev-3506	685	16	of	of	ADP
inlawrev-3506	685	17	understatement	understatement	NOUN
inlawrev-3506	685	18	,	,	PUNCT
inlawrev-3506	685	19	thereby	thereby	ADV
inlawrev-3506	685	20	helping	help	VERB
inlawrev-3506	685	21	prove	prove	VERB
inlawrev-3506	685	22	the	the	DET
inlawrev-3506	685	23	intent	intent	NOUN
inlawrev-3506	685	24	to	to	PART
inlawrev-3506	685	25	evade	evade	VERB
inlawrev-3506	685	26	.	.	PUNCT
inlawrev-3506	686	1	however	however	ADV
inlawrev-3506	686	2	,	,	PUNCT
inlawrev-3506	686	3	this	this	DET
inlawrev-3506	686	4	reasoning	reasoning	NOUN
inlawrev-3506	686	5	is	be	AUX
inlawrev-3506	686	6	circular	circular	ADJ
inlawrev-3506	686	7	and	and	CCONJ
inlawrev-3506	686	8	illogical	illogical	ADJ
inlawrev-3506	686	9	.	.	PUNCT
inlawrev-3506	687	1	in	in	ADP
inlawrev-3506	687	2	wright	wright	PROPN
inlawrev-3506	687	3	,	,	PUNCT
inlawrev-3506	687	4	the	the	DET
inlawrev-3506	687	5	tax	tax	NOUN
inlawrev-3506	687	6	court	court	NOUN
inlawrev-3506	687	7	decided	decide	VERB
inlawrev-3506	687	8	that	that	SCONJ
inlawrev-3506	687	9	a	a	DET
inlawrev-3506	687	10	conviction	conviction	NOUN
inlawrev-3506	687	11	for	for	ADP
inlawrev-3506	687	12	filing	file	VERB
inlawrev-3506	687	13	a	a	DET
inlawrev-3506	687	14	false	false	ADJ
inlawrev-3506	687	15	return	return	NOUN
inlawrev-3506	687	16	153	153	NUM
inlawrev-3506	687	17	.	.	PUNCT
inlawrev-3506	688	1	see	see	VERB
inlawrev-3506	688	2	,	,	PUNCT
inlawrev-3506	688	3	e.g.	e.g.	ADV
inlawrev-3506	688	4	,	,	PUNCT
inlawrev-3506	688	5	blohm	blohm	PROPN
inlawrev-3506	688	6	v.	v.	ADP
inlawrev-3506	688	7	comm'r	comm'r	PROPN
inlawrev-3506	688	8	,	,	PUNCT
inlawrev-3506	688	9	994	994	NUM
inlawrev-3506	688	10	f.2d	f.2d	NOUN
inlawrev-3506	688	11	1542	1542	NUM
inlawrev-3506	688	12	,	,	PUNCT
inlawrev-3506	688	13	1554	1554	NUM
inlawrev-3506	688	14	(	(	PUNCT
inlawrev-3506	688	15	1	1	NUM
inlawrev-3506	688	16	1th	1th	ADJ
inlawrev-3506	688	17	cir	cir	NOUN
inlawrev-3506	688	18	.	.	PROPN
inlawrev-3506	688	19	1993	1993	NUM
inlawrev-3506	688	20	)	)	PUNCT
inlawrev-3506	688	21	;	;	PUNCT
inlawrev-3506	688	22	klein	klein	PROPN
inlawrev-3506	688	23	v.	v.	PROPN
inlawrev-3506	688	24	comm'r	comm'r	PROPN
inlawrev-3506	688	25	,	,	PUNCT
inlawrev-3506	688	26	880	880	NUM
inlawrev-3506	688	27	f.2d	f.2d	ADP
inlawrev-3506	688	28	260	260	NUM
inlawrev-3506	688	29	,	,	PUNCT
inlawrev-3506	688	30	262	262	NUM
inlawrev-3506	688	31	(	(	PUNCT
inlawrev-3506	688	32	10th	10th	ADJ
inlawrev-3506	688	33	cir	cir	NOUN
inlawrev-3506	688	34	.	.	PROPN
inlawrev-3506	688	35	1989	1989	NUM
inlawrev-3506	688	36	)	)	PUNCT
inlawrev-3506	688	37	;	;	PUNCT
inlawrev-3506	688	38	gray	gray	VERB
inlawrev-3506	688	39	v.	v.	ADP
inlawrev-3506	688	40	comm'r	comm'r	PROPN
inlawrev-3506	688	41	,	,	PUNCT
inlawrev-3506	688	42	708	708	NUM
inlawrev-3506	688	43	f.2d	f.2d	SYM
inlawrev-3506	688	44	243	243	NUM
inlawrev-3506	688	45	(	(	PUNCT
inlawrev-3506	688	46	6th	6th	ADJ
inlawrev-3506	688	47	cir	cir	NOUN
inlawrev-3506	688	48	.	.	PROPN
inlawrev-3506	688	49	1983	1983	NUM
inlawrev-3506	688	50	)	)	PUNCT
inlawrev-3506	688	51	,	,	PUNCT
inlawrev-3506	688	52	cert	cert	NOUN
inlawrev-3506	688	53	,	,	PUNCT
inlawrev-3506	688	54	denied	deny	VERB
inlawrev-3506	688	55	,	,	PUNCT
inlawrev-3506	688	56	466	466	NUM
inlawrev-3506	688	57	u.s	u.s	PROPN
inlawrev-3506	688	58	.	.	PROPN
inlawrev-3506	688	59	927	927	NUM
inlawrev-3506	688	60	(	(	PUNCT
inlawrev-3506	688	61	1984	1984	NUM
inlawrev-3506	688	62	)	)	PUNCT
inlawrev-3506	688	63	;	;	PUNCT
inlawrev-3506	689	1	fontneau	fontneau	PROPN
inlawrev-3506	689	2	v.	v.	PROPN
inlawrev-3506	689	3	united	united	PROPN
inlawrev-3506	689	4	states	states	PROPN
inlawrev-3506	689	5	,	,	PUNCT
inlawrev-3506	689	6	654	654	NUM
inlawrev-3506	689	7	f.2d	f.2d	NOUN
inlawrev-3506	689	8	8	8	NUM
inlawrev-3506	689	9	,	,	PUNCT
inlawrev-3506	689	10	10	10	NUM
inlawrev-3506	689	11	(	(	PUNCT
inlawrev-3506	689	12	1st	1st	ADJ
inlawrev-3506	689	13	cir	cir	NOUN
inlawrev-3506	689	14	.	.	PROPN
inlawrev-3506	689	15	1981	1981	NUM
inlawrev-3506	689	16	)	)	PUNCT
inlawrev-3506	689	17	(	(	PUNCT
inlawrev-3506	689	18	per	per	ADP
inlawrev-3506	689	19	curiam	curiam	NOUN
inlawrev-3506	689	20	)	)	PUNCT
inlawrev-3506	689	21	;	;	PUNCT
inlawrev-3506	689	22	amos	amos	PROPN
inlawrev-3506	689	23	v.	v.	PROPN
inlawrev-3506	689	24	comm'r	comm'r	PROPN
inlawrev-3506	689	25	,	,	PUNCT
inlawrev-3506	689	26	43	43	NUM
inlawrev-3506	689	27	t.c	t.c	PROPN
inlawrev-3506	689	28	.	.	PROPN
inlawrev-3506	689	29	50	50	NUM
inlawrev-3506	689	30	,	,	PUNCT
inlawrev-3506	689	31	56	56	NUM
inlawrev-3506	689	32	(	(	PUNCT
inlawrev-3506	689	33	1964	1964	NUM
inlawrev-3506	689	34	)	)	PUNCT
inlawrev-3506	689	35	,	,	PUNCT
inlawrev-3506	689	36	affd	affd	PROPN
inlawrev-3506	689	37	,	,	PUNCT
inlawrev-3506	689	38	360	360	NUM
inlawrev-3506	689	39	f.2d	f.2d	NOUN
inlawrev-3506	689	40	358	358	NUM
inlawrev-3506	689	41	(	(	PUNCT
inlawrev-3506	689	42	4th	4th	ADJ
inlawrev-3506	689	43	cir	cir	NOUN
inlawrev-3506	689	44	.	.	PUNCT
inlawrev-3506	689	45	1965	1965	NUM
inlawrev-3506	689	46	)	)	PUNCT
inlawrev-3506	689	47	.	.	PUNCT
inlawrev-3506	690	1	154	154	NUM
inlawrev-3506	690	2	.	.	PUNCT
inlawrev-3506	691	1	see	see	VERB
inlawrev-3506	691	2	,	,	PUNCT
inlawrev-3506	691	3	e.g.	e.g.	ADV
inlawrev-3506	691	4	,	,	PUNCT
inlawrev-3506	691	5	i.r.c	i.r.c	NOUN
inlawrev-3506	691	6	.	.	PUNCT
inlawrev-3506	692	1	§	§	PROPN
inlawrev-3506	692	2	§	§	PROPN
inlawrev-3506	692	3	7203	7203	NUM
inlawrev-3506	692	4	,	,	PUNCT
inlawrev-3506	692	5	7206	7206	NUM
inlawrev-3506	692	6	,	,	PUNCT
inlawrev-3506	692	7	7207	7207	NUM
inlawrev-3506	692	8	(	(	PUNCT
inlawrev-3506	692	9	1994	1994	NUM
inlawrev-3506	692	10	&	&	CCONJ
inlawrev-3506	692	11	supp	supp	PROPN
inlawrev-3506	692	12	.	.	PUNCT
inlawrev-3506	693	1	v	v	ADP
inlawrev-3506	693	2	1999	1999	NUM
inlawrev-3506	693	3	)	)	PUNCT
inlawrev-3506	693	4	.	.	PUNCT
inlawrev-3506	694	1	155	155	NUM
inlawrev-3506	694	2	.	.	PUNCT
inlawrev-3506	695	1	see	see	VERB
inlawrev-3506	695	2	sansone	sansone	PROPN
inlawrev-3506	695	3	v.	v.	PROPN
inlawrev-3506	695	4	united	united	PROPN
inlawrev-3506	695	5	states	states	PROPN
inlawrev-3506	695	6	,	,	PUNCT
inlawrev-3506	695	7	380	380	NUM
inlawrev-3506	695	8	u.s	u.s	PROPN
inlawrev-3506	695	9	.	.	PROPN
inlawrev-3506	695	10	343	343	NUM
inlawrev-3506	695	11	,	,	PUNCT
inlawrev-3506	695	12	351	351	NUM
inlawrev-3506	695	13	(	(	PUNCT
inlawrev-3506	695	14	1965	1965	NUM
inlawrev-3506	695	15	)	)	PUNCT
inlawrev-3506	695	16	;	;	PUNCT
inlawrev-3506	695	17	lawn	lawn	PROPN
inlawrev-3506	695	18	v.	v.	PROPN
inlawrev-3506	695	19	united	united	PROPN
inlawrev-3506	695	20	states	states	PROPN
inlawrev-3506	695	21	,	,	PUNCT
inlawrev-3506	695	22	355	355	NUM
inlawrev-3506	695	23	u.s	u.s	PROPN
inlawrev-3506	695	24	.	.	PROPN
inlawrev-3506	695	25	339,361(1958	339,361(1958	PROPN
inlawrev-3506	695	26	)	)	PUNCT
inlawrev-3506	695	27	.	.	PUNCT
inlawrev-3506	696	1	1	1	NUM
inlawrev-3506	696	2	56	56	NUM
inlawrev-3506	696	3	.	.	PUNCT
inlawrev-3506	696	4	schoenfeld	schoenfeld	PROPN
inlawrev-3506	696	5	,	,	PUNCT
inlawrev-3506	696	6	supra	supra	PROPN
inlawrev-3506	696	7	note	note	NOUN
inlawrev-3506	696	8	5	5	NUM
inlawrev-3506	696	9	,	,	PUNCT
inlawrev-3506	696	10	at	at	ADP
inlawrev-3506	696	11	556	556	NUM
inlawrev-3506	696	12	.	.	NOUN
inlawrev-3506	696	13	166	166	NUM
inlawrev-3506	696	14	indiana	indiana	PROPN
inlawrev-3506	696	15	law	law	PROPN
inlawrev-3506	696	16	review	review	NOUN
inlawrev-3506	696	17	[	[	X
inlawrev-3506	696	18	vol	vol	NOUN
inlawrev-3506	696	19	.	.	PUNCT
inlawrev-3506	696	20	35:143	35:143	NOUN
inlawrev-3506	696	21	under	under	ADP
inlawrev-3506	696	22	i.r.c	i.r.c	NOUN
inlawrev-3506	696	23	.	.	PUNCT
inlawrev-3506	697	1	§	§	PROPN
inlawrev-3506	697	2	7206	7206	NUM
inlawrev-3506	697	3	(	(	PUNCT
inlawrev-3506	697	4	1	1	NUM
inlawrev-3506	697	5	)	)	PUNCT
inlawrev-3506	697	6	(	(	PUNCT
inlawrev-3506	697	7	1	1	NUM
inlawrev-3506	697	8	999	999	NUM
inlawrev-3506	697	9	)	)	PUNCT
inlawrev-3506	697	10	does	do	AUX
inlawrev-3506	697	11	not	not	PART
inlawrev-3506	697	12	equal	equal	VERB
inlawrev-3506	697	13	fraud	fraud	NOUN
inlawrev-3506	697	14	,	,	PUNCT
inlawrev-3506	697	15	because	because	SCONJ
inlawrev-3506	697	16	the	the	DET
inlawrev-3506	697	17	required	require	VERB
inlawrev-3506	697	18	intent	intent	NOUN
inlawrev-3506	697	19	to	to	PART
inlawrev-3506	697	20	evade	evade	VERB
inlawrev-3506	697	21	tax	tax	NOUN
inlawrev-3506	697	22	is	be	AUX
inlawrev-3506	697	23	not	not	PART
inlawrev-3506	697	24	an	an	DET
inlawrev-3506	697	25	element	element	NOUN
inlawrev-3506	697	26	of	of	ADP
inlawrev-3506	697	27	i.r.c	i.r.c	NOUN
inlawrev-3506	697	28	.	.	PUNCT
inlawrev-3506	698	1	§	§	PROPN
inlawrev-3506	698	2	7206(1	7206(1	NUM
inlawrev-3506	698	3	)	)	PUNCT
inlawrev-3506	698	4	(	(	PUNCT
inlawrev-3506	698	5	1999	1999	NUM
inlawrev-3506	698	6	)	)	PUNCT
inlawrev-3506	698	7	.	.	PUNCT
inlawrev-3506	699	1	it	it	PRON
inlawrev-3506	699	2	is	be	AUX
inlawrev-3506	699	3	quite	quite	ADV
inlawrev-3506	699	4	illogical	illogical	ADJ
inlawrev-3506	699	5	to	to	PART
inlawrev-3506	699	6	say	say	VERB
inlawrev-3506	699	7	that	that	SCONJ
inlawrev-3506	699	8	§	§	PROPN
inlawrev-3506	699	9	7206	7206	NUM
inlawrev-3506	699	10	(	(	PUNCT
inlawrev-3506	699	11	1	1	NUM
inlawrev-3506	699	12	)	)	PUNCT
inlawrev-3506	699	13	requires	require	VERB
inlawrev-3506	699	14	an	an	DET
inlawrev-3506	699	15	additional	additional	ADJ
inlawrev-3506	699	16	factor	factor	NOUN
inlawrev-3506	699	17	to	to	PART
inlawrev-3506	699	18	show	show	VERB
inlawrev-3506	699	19	fraud	fraud	NOUN
inlawrev-3506	699	20	,	,	PUNCT
inlawrev-3506	699	21	and	and	CCONJ
inlawrev-3506	699	22	then	then	ADV
inlawrev-3506	699	23	attempt	attempt	VERB
inlawrev-3506	699	24	to	to	PART
inlawrev-3506	699	25	prove	prove	VERB
inlawrev-3506	699	26	that	that	SCONJ
inlawrev-3506	699	27	additional	additional	ADJ
inlawrev-3506	699	28	factor	factor	NOUN
inlawrev-3506	699	29	by	by	ADP
inlawrev-3506	699	30	invoking	invoke	VERB
inlawrev-3506	699	31	§	§	PROPN
inlawrev-3506	699	32	7206(1	7206(1	NUM
inlawrev-3506	699	33	)	)	PUNCT
inlawrev-3506	699	34	itself	itself	PRON
inlawrev-3506	699	35	^'^	^'^	PUNCT
inlawrev-3506	699	36	certainly	certainly	ADV
inlawrev-3506	699	37	conviction	conviction	NOUN
inlawrev-3506	699	38	of	of	ADP
inlawrev-3506	699	39	a	a	DET
inlawrev-3506	699	40	section	section	NOUN
inlawrev-3506	699	41	7206(1	7206(1	NUM
inlawrev-3506	699	42	)	)	PUNCT
inlawrev-3506	699	43	offense	offense	NOUN
inlawrev-3506	699	44	does	do	AUX
inlawrev-3506	699	45	not	not	PART
inlawrev-3506	699	46	in	in	ADP
inlawrev-3506	699	47	and	and	CCONJ
inlawrev-3506	699	48	of	of	ADP
inlawrev-3506	699	49	itself	itself	PRON
inlawrev-3506	699	50	establish	establish	VERB
inlawrev-3506	699	51	fraud	fraud	NOUN
inlawrev-3506	699	52	.	.	PUNCT
inlawrev-3506	700	1	if	if	SCONJ
inlawrev-3506	700	2	it	it	PRON
inlawrev-3506	700	3	did	do	VERB
inlawrev-3506	700	4	,	,	PUNCT
inlawrev-3506	700	5	it	it	PRON
inlawrev-3506	700	6	could	could	AUX
inlawrev-3506	700	7	be	be	AUX
inlawrev-3506	700	8	used	use	VERB
inlawrev-3506	700	9	to	to	PART
inlawrev-3506	700	10	estop	estop	VERB
inlawrev-3506	700	11	the	the	DET
inlawrev-3506	700	12	taxpayer	taxpayer	NOUN
inlawrev-3506	700	13	from	from	ADP
inlawrev-3506	700	14	rebutting	rebut	VERB
inlawrev-3506	700	15	a	a	DET
inlawrev-3506	700	16	civil	civil	ADJ
inlawrev-3506	700	17	fraud	fraud	NOUN
inlawrev-3506	700	18	claim	claim	NOUN
inlawrev-3506	700	19	for	for	ADP
inlawrev-3506	700	20	the	the	DET
inlawrev-3506	700	21	same	same	ADJ
inlawrev-3506	700	22	year	year	NOUN
inlawrev-3506	700	23	.	.	PUNCT
inlawrev-3506	701	1	'^^	'^^	PROPN
inlawrev-3506	701	2	that	that	PRON
inlawrev-3506	701	3	is	be	AUX
inlawrev-3506	701	4	,	,	PUNCT
inlawrev-3506	701	5	unlike	unlike	ADP
inlawrev-3506	701	6	code	code	NOUN
inlawrev-3506	701	7	section	section	NOUN
inlawrev-3506	701	8	7201	7201	NUM
inlawrev-3506	701	9	,	,	PUNCT
inlawrev-3506	701	10	section	section	NOUN
inlawrev-3506	701	11	7206(1)'^^	7206(1)'^^	PROPN
inlawrev-3506	701	12	does	do	AUX
inlawrev-3506	701	13	not	not	PART
inlawrev-3506	701	14	contain	contain	VERB
inlawrev-3506	701	15	an	an	DET
inlawrev-3506	701	16	element	element	NOUN
inlawrev-3506	701	17	of	of	ADP
inlawrev-3506	701	18	intent	intent	NOUN
inlawrev-3506	701	19	to	to	PART
inlawrev-3506	701	20	evade	evade	VERB
inlawrev-3506	701	21	taxes,'^^	taxes,'^^	NUM
inlawrev-3506	701	22	nor	nor	CCONJ
inlawrev-3506	701	23	does	do	AUX
inlawrev-3506	701	24	it	it	PRON
inlawrev-3506	701	25	require	require	VERB
inlawrev-3506	701	26	proofofan	proofofan	PROPN
inlawrev-3506	701	27	understatement	understatement	PROPN
inlawrev-3506	701	28	oftax	oftax	NOUN
inlawrev-3506	701	29	.	.	PUNCT
inlawrev-3506	702	1	the	the	DET
inlawrev-3506	702	2	civil	civil	ADJ
inlawrev-3506	702	3	fraud	fraud	NOUN
inlawrev-3506	702	4	penalty	penalty	NOUN
inlawrev-3506	702	5	requires	require	VERB
inlawrev-3506	702	6	proof	proof	NOUN
inlawrev-3506	702	7	of	of	ADP
inlawrev-3506	702	8	both.^^^	both.^^^	PROPN
inlawrev-3506	702	9	nonetheless	nonetheless	ADV
inlawrev-3506	702	10	,	,	PUNCT
inlawrev-3506	702	11	conviction	conviction	NOUN
inlawrev-3506	702	12	of	of	ADP
inlawrev-3506	702	13	a	a	DET
inlawrev-3506	702	14	section	section	NOUN
inlawrev-3506	702	15	7206(1	7206(1	NUM
inlawrev-3506	702	16	)	)	PUNCT
inlawrev-3506	702	17	violation	violation	NOUN
inlawrev-3506	702	18	is	be	AUX
inlawrev-3506	702	19	highly	highly	ADV
inlawrev-3506	702	20	relevant	relevant	ADJ
inlawrev-3506	702	21	.	.	PUNCT
inlawrev-3506	703	1	it	it	PRON
inlawrev-3506	703	2	demonstrates	demonstrate	VERB
inlawrev-3506	703	3	intent	intent	NOUN
inlawrev-3506	703	4	to	to	PART
inlawrev-3506	703	5	file	file	VERB
inlawrev-3506	703	6	a	a	DET
inlawrev-3506	703	7	false	false	ADJ
inlawrev-3506	703	8	return	return	NOUN
inlawrev-3506	703	9	,	,	PUNCT
inlawrev-3506	703	10	an	an	DET
inlawrev-3506	703	11	illegal	illegal	ADJ
inlawrev-3506	703	12	activity	activity	NOUN
inlawrev-3506	703	13	.	.	PUNCT
inlawrev-3506	704	1	if	if	SCONJ
inlawrev-3506	704	2	the	the	DET
inlawrev-3506	704	3	return	return	NOUN
inlawrev-3506	704	4	in	in	ADP
inlawrev-3506	704	5	fact	fact	NOUN
inlawrev-3506	704	6	understated	understate	VERB
inlawrev-3506	704	7	tax	tax	NOUN
inlawrev-3506	704	8	,	,	PUNCT
inlawrev-3506	704	9	that	that	PRON
inlawrev-3506	704	10	is	be	AUX
inlawrev-3506	704	11	an	an	DET
inlawrev-3506	704	12	instance	instance	NOUN
inlawrev-3506	704	13	of	of	ADP
inlawrev-3506	704	14	understatement	understatement	NOUN
inlawrev-3506	704	15	of	of	ADP
inlawrev-3506	704	16	tax	tax	NOUN
inlawrev-3506	704	17	.	.	PUNCT
inlawrev-3506	705	1	^^^	^^^	PUNCT
inlawrev-3506	705	2	if	if	SCONJ
inlawrev-3506	705	3	there	there	PRON
inlawrev-3506	705	4	are	be	VERB
inlawrev-3506	705	5	other	other	ADJ
inlawrev-3506	705	6	such	such	ADJ
inlawrev-3506	705	7	instances	instance	NOUN
inlawrev-3506	705	8	,	,	PUNCT
inlawrev-3506	705	9	they	they	PRON
inlawrev-3506	705	10	may	may	AUX
inlawrev-3506	705	11	form	form	VERB
inlawrev-3506	705	12	a	a	DET
inlawrev-3506	705	13	pattern	pattern	NOUN
inlawrev-3506	705	14	.	.	PUNCT
inlawrev-3506	706	1	a	a	DET
inlawrev-3506	706	2	pattern	pattern	NOUN
inlawrev-3506	706	3	of	of	ADP
inlawrev-3506	706	4	understatement	understatement	NOUN
inlawrev-3506	706	5	is	be	AUX
inlawrev-3506	706	6	an	an	DET
inlawrev-3506	706	7	indicium	indicium	NOUN
inlawrev-3506	706	8	of	of	ADP
inlawrev-3506	706	9	fraudulent	fraudulent	ADJ
inlawrev-3506	706	10	intent	intent	NOUN
inlawrev-3506	706	11	.	.	PUNCT
inlawrev-3506	706	12	'	'	PUNCT
inlawrev-3506	706	13	"	"	PUNCT
inlawrev-3506	706	14	in	in	ADP
inlawrev-3506	706	15	investment	investment	NOUN
inlawrev-3506	706	16	research	research	NOUN
inlawrev-3506	706	17	associates	associate	NOUN
inlawrev-3506	706	18	v.	v.	ADP
inlawrev-3506	706	19	commissioner^^^^	commissioner^^^^	PROPN
inlawrev-3506	706	20	a	a	DET
inlawrev-3506	706	21	fairly	fairly	ADV
inlawrev-3506	706	22	recent	recent	ADJ
inlawrev-3506	706	23	tax	tax	NOUN
inlawrev-3506	706	24	fraud	fraud	NOUN
inlawrev-3506	706	25	case	case	NOUN
inlawrev-3506	706	26	,	,	PUNCT
inlawrev-3506	706	27	the	the	DET
inlawrev-3506	706	28	tax	tax	NOUN
inlawrev-3506	706	29	court	court	NOUN
inlawrev-3506	706	30	compiled	compile	VERB
inlawrev-3506	706	31	a	a	DET
inlawrev-3506	706	32	longer	long	ADJ
inlawrev-3506	706	33	list	list	NOUN
inlawrev-3506	706	34	of	of	ADP
inlawrev-3506	706	35	indicia	indicia	NOUN
inlawrev-3506	706	36	of	of	ADP
inlawrev-3506	706	37	fraud	fraud	NOUN
inlawrev-3506	706	38	that	that	PRON
inlawrev-3506	706	39	included	include	VERB
inlawrev-3506	706	40	the	the	DET
inlawrev-3506	706	41	following	following	NOUN
inlawrev-3506	706	42	:	:	PUNCT
inlawrev-3506	706	43	1	1	X
inlawrev-3506	706	44	)	)	PUNCT
inlawrev-3506	706	45	failure	failure	NOUN
inlawrev-3506	706	46	to	to	PART
inlawrev-3506	706	47	produce	produce	VERB
inlawrev-3506	706	48	records	record	NOUN
inlawrev-3506	706	49	during	during	ADP
inlawrev-3506	706	50	discovery	discovery	NOUN
inlawrev-3506	706	51	;	;	PUNCT
inlawrev-3506	706	52	2	2	NUM
inlawrev-3506	706	53	)	)	PUNCT
inlawrev-3506	706	54	destruction	destruction	NOUN
inlawrev-3506	706	55	of	of	ADP
inlawrev-3506	706	56	records	record	NOUN
inlawrev-3506	706	57	;	;	PUNCT
inlawrev-3506	706	58	3	3	X
inlawrev-3506	706	59	)	)	PUNCT
inlawrev-3506	706	60	misleading	mislead	VERB
inlawrev-3506	706	61	statements	statement	NOUN
inlawrev-3506	706	62	or	or	CCONJ
inlawrev-3506	706	63	actions	action	NOUN
inlawrev-3506	706	64	;	;	PUNCT
inlawrev-3506	706	65	4	4	X
inlawrev-3506	706	66	)	)	PUNCT
inlawrev-3506	706	67	commingling	commingle	VERB
inlawrev-3506	706	68	of	of	ADP
inlawrev-3506	706	69	personal	personal	ADJ
inlawrev-3506	706	70	assets	asset	NOUN
inlawrev-3506	706	71	with	with	ADP
inlawrev-3506	706	72	those	those	PRON
inlawrev-3506	706	73	of	of	ADP
inlawrev-3506	706	74	the	the	DET
inlawrev-3506	706	75	taxpayer	taxpayer	NOUN
inlawrev-3506	706	76	's	's	PART
inlawrev-3506	706	77	corporation	corporation	NOUN
inlawrev-3506	706	78	in	in	ADP
inlawrev-3506	706	79	an	an	DET
inlawrev-3506	706	80	attempt	attempt	NOUN
inlawrev-3506	706	81	to	to	PART
inlawrev-3506	706	82	avoid	avoid	VERB
inlawrev-3506	706	83	tax	tax	NOUN
inlawrev-3506	706	84	;	;	PUNCT
inlawrev-3506	706	85	5	5	X
inlawrev-3506	706	86	)	)	PUNCT
inlawrev-3506	706	87	diversion	diversion	NOUN
inlawrev-3506	706	88	of	of	ADP
inlawrev-3506	706	89	income	income	NOUN
inlawrev-3506	706	90	to	to	ADP
inlawrev-3506	706	91	third	third	ADJ
inlawrev-3506	706	92	parties	party	NOUN
inlawrev-3506	706	93	;	;	PUNCT
inlawrev-3506	706	94	1	1	NUM
inlawrev-3506	706	95	57	57	NUM
inlawrev-3506	706	96	.	.	PUNCT
inlawrev-3506	707	1	i	i	PRON
inlawrev-3506	707	2	d.	d.	PROPN
inlawrev-3506	707	3	at	at	ADP
inlawrev-3506	707	4	557	557	NUM
inlawrev-3506	707	5	-	-	SYM
inlawrev-3506	707	6	58	58	NUM
inlawrev-3506	707	7	(	(	PUNCT
inlawrev-3506	707	8	footnotes	footnote	NOUN
inlawrev-3506	707	9	omitted	omit	VERB
inlawrev-3506	707	10	)	)	PUNCT
inlawrev-3506	707	11	.	.	PUNCT
inlawrev-3506	708	1	158	158	NUM
inlawrev-3506	708	2	.	.	X
inlawrev-3506	709	1	5	5	NUM
inlawrev-3506	709	2	*	*	SYM
inlawrev-3506	709	3	66	66	NUM
inlawrev-3506	709	4	.sm/7ra	.sm/7ra	PUNCT
inlawrev-3506	709	5	notes	note	VERB
inlawrev-3506	709	6	153	153	NUM
inlawrev-3506	709	7	-	-	SYM
inlawrev-3506	709	8	55	55	NUM
inlawrev-3506	709	9	and	and	CCONJ
inlawrev-3506	709	10	accompanying	accompany	VERB
inlawrev-3506	709	11	text	text	NOUN
inlawrev-3506	709	12	.	.	PUNCT
inlawrev-3506	710	1	1	1	NUM
inlawrev-3506	710	2	59	59	NUM
inlawrev-3506	710	3	.	.	PUNCT
inlawrev-3506	710	4	code	code	PROPN
inlawrev-3506	710	5	section	section	NOUN
inlawrev-3506	710	6	7206	7206	NUM
inlawrev-3506	710	7	provides	provide	VERB
inlawrev-3506	710	8	,	,	PUNCT
inlawrev-3506	710	9	in	in	ADP
inlawrev-3506	710	10	relevant	relevant	ADJ
inlawrev-3506	710	11	part	part	NOUN
inlawrev-3506	710	12	:	:	PUNCT
inlawrev-3506	710	13	any	any	DET
inlawrev-3506	710	14	person	person	NOUN
inlawrev-3506	710	15	who	who	PRON
inlawrev-3506	710	16	—	—	PUNCT
inlawrev-3506	710	17	(	(	PUNCT
inlawrev-3506	710	18	1	1	NUM
inlawrev-3506	710	19	)	)	PUNCT
inlawrev-3506	710	20	.	.	PUNCT
inlawrev-3506	710	21	.	.	PUNCT
inlawrev-3506	710	22	.	.	PUNCT
inlawrev-3506	711	1	willfully	willfully	ADV
inlawrev-3506	711	2	makes	make	VERB
inlawrev-3506	711	3	and	and	CCONJ
inlawrev-3506	711	4	subscribes	subscribe	VERB
inlawrev-3506	711	5	any	any	DET
inlawrev-3506	711	6	return	return	NOUN
inlawrev-3506	711	7	,	,	PUNCT
inlawrev-3506	711	8	statement	statement	NOUN
inlawrev-3506	711	9	,	,	PUNCT
inlawrev-3506	711	10	or	or	CCONJ
inlawrev-3506	711	11	other	other	ADJ
inlawrev-3506	711	12	document	document	NOUN
inlawrev-3506	711	13	,	,	PUNCT
inlawrev-3506	711	14	which	which	PRON
inlawrev-3506	711	15	contains	contain	VERB
inlawrev-3506	711	16	or	or	CCONJ
inlawrev-3506	711	17	is	be	AUX
inlawrev-3506	711	18	verified	verify	VERB
inlawrev-3506	711	19	by	by	ADP
inlawrev-3506	711	20	a	a	DET
inlawrev-3506	711	21	written	write	VERB
inlawrev-3506	711	22	declaration	declaration	NOUN
inlawrev-3506	711	23	that	that	SCONJ
inlawrev-3506	711	24	it	it	PRON
inlawrev-3506	711	25	is	be	AUX
inlawrev-3506	711	26	made	make	VERB
inlawrev-3506	711	27	under	under	ADP
inlawrev-3506	711	28	the	the	DET
inlawrev-3506	711	29	penalties	penalty	NOUN
inlawrev-3506	711	30	of	of	ADP
inlawrev-3506	711	31	perjury	perjury	NOUN
inlawrev-3506	711	32	,	,	PUNCT
inlawrev-3506	711	33	and	and	CCONJ
inlawrev-3506	711	34	which	which	PRON
inlawrev-3506	711	35	he	he	PRON
inlawrev-3506	711	36	does	do	AUX
inlawrev-3506	711	37	not	not	PART
inlawrev-3506	711	38	believe	believe	VERB
inlawrev-3506	711	39	to	to	PART
inlawrev-3506	711	40	be	be	AUX
inlawrev-3506	711	41	true	true	ADJ
inlawrev-3506	711	42	and	and	CCONJ
inlawrev-3506	711	43	correct	correct	ADJ
inlawrev-3506	711	44	as	as	ADP
inlawrev-3506	711	45	to	to	ADP
inlawrev-3506	711	46	every	every	DET
inlawrev-3506	711	47	material	material	NOUN
inlawrev-3506	711	48	matter	matter	NOUN
inlawrev-3506	711	49	.	.	PUNCT
inlawrev-3506	711	50	.	.	PUNCT
inlawrev-3506	712	1	.	.	PUNCT
inlawrev-3506	713	1	shall	shall	AUX
inlawrev-3506	713	2	be	be	AUX
inlawrev-3506	713	3	guilty	guilty	ADJ
inlawrev-3506	713	4	of	of	ADP
inlawrev-3506	713	5	a	a	DET
inlawrev-3506	713	6	felony	felony	NOUN
inlawrev-3506	713	7	and	and	CCONJ
inlawrev-3506	713	8	,	,	PUNCT
inlawrev-3506	713	9	upon	upon	SCONJ
inlawrev-3506	713	10	conviction	conviction	NOUN
inlawrev-3506	713	11	thereof	thereof	ADV
inlawrev-3506	713	12	,	,	PUNCT
inlawrev-3506	713	13	shall	shall	AUX
inlawrev-3506	713	14	be	be	AUX
inlawrev-3506	713	15	fined	fine	VERB
inlawrev-3506	713	16	not	not	PART
inlawrev-3506	713	17	more	more	ADJ
inlawrev-3506	713	18	than	than	ADP
inlawrev-3506	713	19	$	$	SYM
inlawrev-3506	713	20	100,000	100,000	NUM
inlawrev-3506	713	21	(	(	PUNCT
inlawrev-3506	713	22	$	$	SYM
inlawrev-3506	713	23	500,000	500,000	NUM
inlawrev-3506	713	24	in	in	ADP
inlawrev-3506	713	25	the	the	DET
inlawrev-3506	713	26	case	case	NOUN
inlawrev-3506	713	27	of	of	ADP
inlawrev-3506	713	28	a	a	DET
inlawrev-3506	713	29	corporation	corporation	NOUN
inlawrev-3506	713	30	)	)	PUNCT
inlawrev-3506	713	31	,	,	PUNCT
inlawrev-3506	713	32	or	or	CCONJ
inlawrev-3506	713	33	imprisoned	imprison	VERB
inlawrev-3506	713	34	not	not	PART
inlawrev-3506	713	35	more	more	ADJ
inlawrev-3506	713	36	than	than	ADP
inlawrev-3506	713	37	3	3	NUM
inlawrev-3506	713	38	years	year	NOUN
inlawrev-3506	713	39	,	,	PUNCT
inlawrev-3506	713	40	or	or	CCONJ
inlawrev-3506	713	41	both	both	PRON
inlawrev-3506	713	42	,	,	PUNCT
inlawrev-3506	713	43	together	together	ADV
inlawrev-3506	713	44	with	with	ADP
inlawrev-3506	713	45	the	the	DET
inlawrev-3506	713	46	costs	cost	NOUN
inlawrev-3506	713	47	of	of	ADP
inlawrev-3506	713	48	prosecution	prosecution	NOUN
inlawrev-3506	713	49	.	.	PUNCT
inlawrev-3506	714	1	i.r.c	i.r.c	NOUN
inlawrev-3506	714	2	.	.	PUNCT
inlawrev-3506	715	1	§	§	PROPN
inlawrev-3506	715	2	7206(1994	7206(1994	NUM
inlawrev-3506	715	3	)	)	PUNCT
inlawrev-3506	715	4	.	.	PUNCT
inlawrev-3506	716	1	160	160	NUM
inlawrev-3506	716	2	.	.	PUNCT
inlawrev-3506	716	3	see	see	VERB
inlawrev-3506	716	4	united	united	PROPN
inlawrev-3506	716	5	states	states	PROPN
inlawrev-3506	716	6	v.	v.	ADP
inlawrev-3506	716	7	bishop	bishop	PROPN
inlawrev-3506	716	8	,	,	PUNCT
inlawrev-3506	716	9	412	412	NUM
inlawrev-3506	716	10	u.s	u.s	PROPN
inlawrev-3506	716	11	.	.	PROPN
inlawrev-3506	716	12	346	346	NUM
inlawrev-3506	716	13	,	,	PUNCT
inlawrev-3506	716	14	359	359	NUM
inlawrev-3506	716	15	-	-	SYM
inlawrev-3506	716	16	60	60	NUM
inlawrev-3506	716	17	&	&	CCONJ
inlawrev-3506	716	18	n.8	n.8	PROPN
inlawrev-3506	716	19	(	(	PUNCT
inlawrev-3506	716	20	1973	1973	NUM
inlawrev-3506	716	21	)	)	PUNCT
inlawrev-3506	716	22	.	.	PUNCT
inlawrev-3506	717	1	161	161	NUM
inlawrev-3506	717	2	.	.	PUNCT
inlawrev-3506	718	1	5ee	5ee	ADJ
inlawrev-3506	718	2	i.r.c	i.r.c	NOUN
inlawrev-3506	718	3	.	.	PUNCT
inlawrev-3506	719	1	§	§	PROPN
inlawrev-3506	719	2	6663(a	6663(a	NUM
inlawrev-3506	719	3	)	)	PUNCT
inlawrev-3506	719	4	(	(	PUNCT
inlawrev-3506	719	5	1994	1994	NUM
inlawrev-3506	719	6	)	)	PUNCT
inlawrev-3506	719	7	.	.	PUNCT
inlawrev-3506	720	1	162	162	NUM
inlawrev-3506	720	2	.	.	PUNCT
inlawrev-3506	721	1	see	see	VERB
inlawrev-3506	721	2	,	,	PUNCT
inlawrev-3506	721	3	e.g.	e.g.	ADV
inlawrev-3506	721	4	,	,	PUNCT
inlawrev-3506	721	5	considine	considine	PROPN
inlawrev-3506	721	6	v.	v.	PROPN
inlawrev-3506	721	7	united	united	PROPN
inlawrev-3506	721	8	states	states	PROPN
inlawrev-3506	721	9	,	,	PUNCT
inlawrev-3506	721	10	645	645	NUM
inlawrev-3506	721	11	f.2d	f.2d	ADP
inlawrev-3506	721	12	925	925	NUM
inlawrev-3506	721	13	,	,	PUNCT
inlawrev-3506	721	14	928	928	NUM
inlawrev-3506	721	15	-	-	SYM
inlawrev-3506	721	16	31	31	NUM
inlawrev-3506	721	17	(	(	PUNCT
inlawrev-3506	721	18	ct	ct	PROPN
inlawrev-3506	721	19	.	.	PROPN
inlawrev-3506	721	20	01	01	NUM
inlawrev-3506	721	21	.	.	NOUN
inlawrev-3506	721	22	1981	1981	NUM
inlawrev-3506	721	23	)	)	PUNCT
inlawrev-3506	722	1	(	(	PUNCT
inlawrev-3506	722	2	holding	hold	VERB
inlawrev-3506	722	3	that	that	DET
inlawrev-3506	722	4	prior	prior	ADJ
inlawrev-3506	722	5	conviction	conviction	NOUN
inlawrev-3506	722	6	under	under	ADP
inlawrev-3506	722	7	section	section	NOUN
inlawrev-3506	722	8	7206(1	7206(1	NUM
inlawrev-3506	722	9	)	)	PUNCT
inlawrev-3506	722	10	estopped	estop	VERB
inlawrev-3506	722	11	taxpayer	taxpayer	NOUN
inlawrev-3506	722	12	from	from	ADP
inlawrev-3506	722	13	contesting	contest	VERB
inlawrev-3506	722	14	that	that	SCONJ
inlawrev-3506	722	15	the	the	DET
inlawrev-3506	722	16	return	return	NOUN
inlawrev-3506	722	17	was	be	AUX
inlawrev-3506	722	18	willfully	willfully	ADV
inlawrev-3506	722	19	false	false	ADJ
inlawrev-3506	722	20	and	and	CCONJ
inlawrev-3506	722	21	resulted	result	VERB
inlawrev-3506	722	22	in	in	ADP
inlawrev-3506	722	23	an	an	DET
inlawrev-3506	722	24	underpayment	underpayment	NOUN
inlawrev-3506	722	25	of	of	ADP
inlawrev-3506	722	26	tax	tax	NOUN
inlawrev-3506	722	27	,	,	PUNCT
inlawrev-3506	722	28	as	as	SCONJ
inlawrev-3506	722	29	indictment	indictment	NOUN
inlawrev-3506	722	30	had	have	AUX
inlawrev-3506	722	31	charged	charge	VERB
inlawrev-3506	722	32	that	that	DET
inlawrev-3506	722	33	return	return	NOUN
inlawrev-3506	722	34	was	be	AUX
inlawrev-3506	722	35	false	false	ADJ
inlawrev-3506	722	36	because	because	SCONJ
inlawrev-3506	722	37	items	item	NOUN
inlawrev-3506	722	38	of	of	ADP
inlawrev-3506	722	39	income	income	NOUN
inlawrev-3506	722	40	were	be	AUX
inlawrev-3506	722	41	omitted	omit	VERB
inlawrev-3506	722	42	)	)	PUNCT
inlawrev-3506	722	43	.	.	PUNCT
inlawrev-3506	723	1	163	163	NUM
inlawrev-3506	723	2	.	.	PUNCT
inlawrev-3506	724	1	"	"	PUNCT
inlawrev-3506	724	2	the	the	DET
inlawrev-3506	724	3	existence	existence	NOUN
inlawrev-3506	724	4	of	of	ADP
inlawrev-3506	724	5	several	several	ADJ
inlawrev-3506	724	6	indicia	indicia	NOUN
inlawrev-3506	724	7	is	be	AUX
inlawrev-3506	724	8	persuasive	persuasive	ADJ
inlawrev-3506	724	9	circumstantial	circumstantial	ADJ
inlawrev-3506	724	10	evidence	evidence	NOUN
inlawrev-3506	724	11	of	of	ADP
inlawrev-3506	724	12	fraud	fraud	NOUN
inlawrev-3506	724	13	.	.	PUNCT
inlawrev-3506	724	14	"	"	PUNCT
inlawrev-3506	725	1	inv	inv	VERB
inlawrev-3506	725	2	.	.	PUNCT
inlawrev-3506	726	1	research	research	PROPN
inlawrev-3506	726	2	assocs	assocs	PROPN
inlawrev-3506	726	3	.	.	PUNCT
inlawrev-3506	727	1	v.	v.	ADP
inlawrev-3506	727	2	comm'r	comm'r	NOUN
inlawrev-3506	727	3	,	,	PUNCT
inlawrev-3506	727	4	78	78	NUM
inlawrev-3506	727	5	t.c.m	t.c.m	NOUN
inlawrev-3506	727	6	.	.	PUNCT
inlawrev-3506	728	1	(	(	PUNCT
inlawrev-3506	728	2	cch	cch	NOUN
inlawrev-3506	728	3	)	)	PUNCT
inlawrev-3506	728	4	951	951	NUM
inlawrev-3506	728	5	,	,	PUNCT
inlawrev-3506	728	6	1081	1081	NUM
inlawrev-3506	728	7	(	(	PUNCT
inlawrev-3506	728	8	1999	1999	NUM
inlawrev-3506	728	9	)	)	PUNCT
inlawrev-3506	728	10	(	(	PUNCT
inlawrev-3506	728	11	emphasis	emphasis	NOUN
inlawrev-3506	728	12	added	add	VERB
inlawrev-3506	728	13	)	)	PUNCT
inlawrev-3506	728	14	.	.	PUNCT
inlawrev-3506	729	1	164	164	NUM
inlawrev-3506	729	2	.	.	PUNCT
inlawrev-3506	730	1	i	i	PRON
inlawrev-3506	730	2	d.	d.	VERB
inlawrev-3506	730	3	200	200	NUM
inlawrev-3506	730	4	1	1	NUM
inlawrev-3506	730	5	]	]	PUNCT
inlawrev-3506	730	6	a	a	DET
inlawrev-3506	730	7	reply	reply	NOUN
inlawrev-3506	730	8	to	to	ADP
inlawrev-3506	730	9	professor	professor	NOUN
inlawrev-3506	730	10	schoenfeld	schoenfeld	VERB
inlawrev-3506	731	1	1	1	NUM
inlawrev-3506	731	2	67	67	NUM
inlawrev-3506	731	3	6	6	NUM
inlawrev-3506	731	4	)	)	PUNCT
inlawrev-3506	731	5	reporting	report	VERB
inlawrev-3506	731	6	income	income	NOUN
inlawrev-3506	731	7	from	from	ADP
inlawrev-3506	731	8	property	property	NOUN
inlawrev-3506	731	9	beneficially	beneficially	ADV
inlawrev-3506	731	10	owned	own	VERB
inlawrev-3506	731	11	by	by	ADP
inlawrev-3506	731	12	the	the	DET
inlawrev-3506	731	13	taxpayer	taxpayer	NOUN
inlawrev-3506	731	14	on	on	ADP
inlawrev-3506	731	15	the	the	DET
inlawrev-3506	731	16	returns	return	NOUN
inlawrev-3506	731	17	of	of	ADP
inlawrev-3506	731	18	family	family	NOUN
inlawrev-3506	731	19	members	member	NOUN
inlawrev-3506	731	20	;	;	PUNCT
inlawrev-3506	731	21	7	7	X
inlawrev-3506	731	22	)	)	PUNCT
inlawrev-3506	731	23	structuring	structuring	NOUN
inlawrev-3506	731	24	of	of	ADP
inlawrev-3506	731	25	a	a	DET
inlawrev-3506	731	26	business	business	NOUN
inlawrev-3506	731	27	and	and	CCONJ
inlawrev-3506	731	28	use	use	NOUN
inlawrev-3506	731	29	of	of	ADP
inlawrev-3506	731	30	cash	cash	NOUN
inlawrev-3506	731	31	management	management	NOUN
inlawrev-3506	731	32	techniques	technique	NOUN
inlawrev-3506	731	33	which	which	PRON
inlawrev-3506	731	34	made	make	VERB
inlawrev-3506	731	35	difficult	difficult	ADJ
inlawrev-3506	731	36	the	the	DET
inlawrev-3506	731	37	tracing	tracing	NOUN
inlawrev-3506	731	38	of	of	ADP
inlawrev-3506	731	39	income	income	NOUN
inlawrev-3506	731	40	;	;	PUNCT
inlawrev-3506	731	41	8)	8)	NUM
inlawrev-3506	731	42	banking	banking	NOUN
inlawrev-3506	731	43	devices	device	NOUN
inlawrev-3506	731	44	used	use	VERB
inlawrev-3506	731	45	to	to	PART
inlawrev-3506	731	46	conceal	conceal	VERB
inlawrev-3506	731	47	earnings	earning	NOUN
inlawrev-3506	731	48	;	;	PUNCT
inlawrev-3506	731	49	9	9	X
inlawrev-3506	731	50	)	)	PUNCT
inlawrev-3506	731	51	concealing	conceal	VERB
inlawrev-3506	731	52	income	income	NOUN
inlawrev-3506	731	53	under	under	ADP
inlawrev-3506	731	54	the	the	DET
inlawrev-3506	731	55	names	name	NOUN
inlawrev-3506	731	56	of	of	ADP
inlawrev-3506	731	57	other	other	ADJ
inlawrev-3506	731	58	persons	person	NOUN
inlawrev-3506	731	59	who	who	PRON
inlawrev-3506	731	60	reported	report	VERB
inlawrev-3506	731	61	such	such	ADJ
inlawrev-3506	731	62	income	income	NOUN
inlawrev-3506	731	63	;	;	PUNCT
inlawrev-3506	731	64	10	10	NUM
inlawrev-3506	731	65	)	)	PUNCT
inlawrev-3506	731	66	omission	omission	NOUN
inlawrev-3506	731	67	of	of	ADP
inlawrev-3506	731	68	income	income	NOUN
inlawrev-3506	731	69	from	from	ADP
inlawrev-3506	731	70	the	the	DET
inlawrev-3506	731	71	taxpayer	taxpayer	NOUN
inlawrev-3506	731	72	's	's	PART
inlawrev-3506	731	73	property	property	NOUN
inlawrev-3506	731	74	,	,	PUNCT
inlawrev-3506	731	75	title	title	NOUN
inlawrev-3506	731	76	to	to	ADP
inlawrev-3506	731	77	which	which	PRON
inlawrev-3506	731	78	was	be	AUX
inlawrev-3506	731	79	held	hold	VERB
inlawrev-3506	731	80	in	in	ADP
inlawrev-3506	731	81	names	name	NOUN
inlawrev-3506	731	82	of	of	ADP
inlawrev-3506	731	83	others	other	NOUN
inlawrev-3506	731	84	who	who	PRON
inlawrev-3506	731	85	reported	report	VERB
inlawrev-3506	731	86	the	the	DET
inlawrev-3506	731	87	income	income	NOUN
inlawrev-3506	731	88	therefrom	therefrom	NOUN
inlawrev-3506	731	89	.	.	PUNCT
inlawrev-3506	732	1	'	'	PUNCT
inlawrev-3506	732	2	^^	^^	PUNCT
inlawrev-3506	732	3	of	of	ADP
inlawrev-3506	732	4	course	course	NOUN
inlawrev-3506	732	5	,	,	PUNCT
inlawrev-3506	732	6	as	as	ADP
inlawrev-3506	732	7	professor	professor	NOUN
inlawrev-3506	732	8	schoenfeld	schoenfeld	NOUN
inlawrev-3506	732	9	states	states	PROPN
inlawrev-3506	732	10	,	,	PUNCT
inlawrev-3506	732	11	a	a	DET
inlawrev-3506	732	12	taxpayer	taxpayer	NOUN
inlawrev-3506	732	13	could	could	AUX
inlawrev-3506	732	14	have	have	VERB
inlawrev-3506	732	15	reasons	reason	NOUN
inlawrev-3506	732	16	other	other	ADJ
inlawrev-3506	732	17	than	than	ADP
inlawrev-3506	732	18	tax	tax	NOUN
inlawrev-3506	732	19	evasion	evasion	NOUN
inlawrev-3506	732	20	for	for	ADP
inlawrev-3506	732	21	engaging	engage	VERB
inlawrev-3506	732	22	in	in	ADP
inlawrev-3506	732	23	any	any	DET
inlawrev-3506	732	24	ofthese	ofthese	ADJ
inlawrev-3506	732	25	acts	act	NOUN
inlawrev-3506	732	26	.	.	PUNCT
inlawrev-3506	733	1	'^^	'^^	PROPN
inlawrev-3506	733	2	thus	thus	ADV
inlawrev-3506	733	3	,	,	PUNCT
inlawrev-3506	733	4	these	these	DET
inlawrev-3506	733	5	items	item	NOUN
inlawrev-3506	733	6	are	be	AUX
inlawrev-3506	733	7	merely	merely	ADV
inlawrev-3506	733	8	indicia	indicia	NOUN
inlawrev-3506	733	9	of	of	ADP
inlawrev-3506	733	10	fraud	fraud	NOUN
inlawrev-3506	733	11	,	,	PUNCT
inlawrev-3506	733	12	not	not	PART
inlawrev-3506	733	13	proof	proof	NOUN
inlawrev-3506	733	14	of	of	ADP
inlawrev-3506	733	15	fraud	fraud	NOUN
inlawrev-3506	733	16	.	.	PUNCT
inlawrev-3506	734	1	professor	professor	NOUN
inlawrev-3506	734	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	734	3	expresses	express	VERB
inlawrev-3506	734	4	concern	concern	NOUN
inlawrev-3506	734	5	that	that	SCONJ
inlawrev-3506	734	6	"	"	PUNCT
inlawrev-3506	734	7	[	[	X
inlawrev-3506	734	8	t]he	t]he	X
inlawrev-3506	734	9	service	service	NOUN
inlawrev-3506	734	10	can	can	AUX
inlawrev-3506	734	11	assert	assert	VERB
inlawrev-3506	734	12	,	,	PUNCT
inlawrev-3506	734	13	as	as	ADP
inlawrev-3506	734	14	an	an	DET
inlawrev-3506	734	15	indicia	indicia	NOUN
inlawrev-3506	734	16	[	[	X
inlawrev-3506	734	17	sic	sic	ADJ
inlawrev-3506	734	18	]	]	PUNCT
inlawrev-3506	734	19	of	of	ADP
inlawrev-3506	734	20	fraud	fraud	NOUN
inlawrev-3506	734	21	,	,	PUNCT
inlawrev-3506	734	22	every	every	DET
inlawrev-3506	734	23	badge	badge	NOUN
inlawrev-3506	734	24	of	of	ADP
inlawrev-3506	734	25	fraud	fraud	NOUN
inlawrev-3506	734	26	against	against	ADP
inlawrev-3506	734	27	a	a	DET
inlawrev-3506	734	28	taxpayer	taxpayer	NOUN
inlawrev-3506	734	29	that	that	PRON
inlawrev-3506	734	30	could	could	AUX
inlawrev-3506	734	31	possibly	possibly	ADV
inlawrev-3506	734	32	be	be	AUX
inlawrev-3506	734	33	true	true	ADJ
inlawrev-3506	734	34	.	.	PUNCT
inlawrev-3506	735	1	of	of	ADP
inlawrev-3506	735	2	course	course	NOUN
inlawrev-3506	735	3	,	,	PUNCT
inlawrev-3506	735	4	the	the	DET
inlawrev-3506	735	5	service	service	NOUN
inlawrev-3506	735	6	will	will	AUX
inlawrev-3506	735	7	not	not	PART
inlawrev-3506	735	8	assert	assert	VERB
inlawrev-3506	735	9	any	any	DET
inlawrev-3506	735	10	countervailing	countervailing	ADJ
inlawrev-3506	735	11	factors	factor	NOUN
inlawrev-3506	735	12	.	.	PUNCT
inlawrev-3506	736	1	"'^^	"'^^	NOUN
inlawrev-3506	736	2	he	he	PRON
inlawrev-3506	736	3	is	be	AUX
inlawrev-3506	736	4	probably	probably	ADV
inlawrev-3506	736	5	right	right	ADJ
inlawrev-3506	736	6	.	.	PUNCT
inlawrev-3506	737	1	however	however	ADV
inlawrev-3506	737	2	,	,	PUNCT
inlawrev-3506	737	3	in	in	ADP
inlawrev-3506	737	4	an	an	DET
inlawrev-3506	737	5	adversary	adversary	NOUN
inlawrev-3506	737	6	system	system	NOUN
inlawrev-3506	737	7	,	,	PUNCT
inlawrev-3506	737	8	assertion	assertion	NOUN
inlawrev-3506	737	9	of	of	ADP
inlawrev-3506	737	10	countervailing	countervail	VERB
inlawrev-3506	737	11	factors	factor	NOUN
inlawrev-3506	737	12	and	and	CCONJ
inlawrev-3506	737	13	evidence	evidence	NOUN
inlawrev-3506	737	14	is	be	AUX
inlawrev-3506	737	15	the	the	DET
inlawrev-3506	737	16	job	job	NOUN
inlawrev-3506	737	17	ofthe	ofthe	NOUN
inlawrev-3506	737	18	taxpayer	taxpayer	NOUN
inlawrev-3506	737	19	and	and	CCONJ
inlawrev-3506	737	20	his	his	PRON
inlawrev-3506	737	21	counsel	counsel	NOUN
inlawrev-3506	737	22	,	,	PUNCT
inlawrev-3506	737	23	not	not	PART
inlawrev-3506	737	24	ofthe	ofthe	VERB
inlawrev-3506	737	25	irs	irs	PROPN
inlawrev-3506	737	26	.	.	PUNCT
inlawrev-3506	738	1	in	in	ADP
inlawrev-3506	738	2	addition	addition	NOUN
inlawrev-3506	738	3	,	,	PUNCT
inlawrev-3506	738	4	the	the	DET
inlawrev-3506	738	5	question	question	NOUN
inlawrev-3506	738	6	offraud	offraud	NOUN
inlawrev-3506	738	7	is	be	AUX
inlawrev-3506	738	8	a	a	DET
inlawrev-3506	738	9	factual	factual	ADJ
inlawrev-3506	738	10	one	one	NOUN
inlawrev-3506	738	11	that	that	PRON
inlawrev-3506	738	12	courts	court	NOUN
inlawrev-3506	738	13	resolve	resolve	VERB
inlawrev-3506	738	14	by	by	ADP
inlawrev-3506	738	15	considering	consider	VERB
inlawrev-3506	738	16	the	the	DET
inlawrev-3506	738	17	entire	entire	ADJ
inlawrev-3506	738	18	record	record	NOUN
inlawrev-3506	738	19	.	.	PUNCT
inlawrev-3506	739	1	'	'	PUNCT
inlawrev-3506	739	2	^^	^^	PUNCT
inlawrev-3506	739	3	b.	b.	PROPN
inlawrev-3506	739	4	reconstruction	reconstruction	PROPN
inlawrev-3506	739	5	ofincome	ofincome	PROPN
inlawrev-3506	739	6	professor	professor	NOUN
inlawrev-3506	739	7	schoenfeld	schoenfeld	PROPN
inlawrev-3506	739	8	understandably	understandably	ADV
inlawrev-3506	739	9	expresses	express	VERB
inlawrev-3506	739	10	great	great	ADJ
inlawrev-3506	739	11	concern	concern	NOUN
inlawrev-3506	739	12	with	with	ADP
inlawrev-3506	739	13	respect	respect	NOUN
inlawrev-3506	739	14	to	to	ADP
inlawrev-3506	739	15	proper	proper	ADJ
inlawrev-3506	739	16	allocation	allocation	NOUN
inlawrev-3506	739	17	of	of	ADP
inlawrev-3506	739	18	gross	gross	ADJ
inlawrev-3506	739	19	income	income	NOUN
inlawrev-3506	739	20	in	in	ADP
inlawrev-3506	739	21	a	a	DET
inlawrev-3506	739	22	tax	tax	NOUN
inlawrev-3506	739	23	fraud	fraud	NOUN
inlawrev-3506	739	24	case	case	NOUN
inlawrev-3506	739	25	involving	involve	VERB
inlawrev-3506	739	26	coconspirators.^^^	coconspirators.^^^	NOUN
inlawrev-3506	739	27	there	there	PRON
inlawrev-3506	739	28	are	be	VERB
inlawrev-3506	739	29	inherent	inherent	ADJ
inlawrev-3506	739	30	difficulties	difficulty	NOUN
inlawrev-3506	739	31	in	in	ADP
inlawrev-3506	739	32	reconstructing	reconstruct	VERB
inlawrev-3506	739	33	unreported	unreported	ADJ
inlawrev-3506	739	34	income	income	NOUN
inlawrev-3506	739	35	,	,	PUNCT
inlawrev-3506	739	36	and	and	CCONJ
inlawrev-3506	739	37	those	those	DET
inlawrev-3506	739	38	difficulties	difficulty	NOUN
inlawrev-3506	739	39	are	be	AUX
inlawrev-3506	739	40	compounded	compound	VERB
inlawrev-3506	739	41	if	if	SCONJ
inlawrev-3506	739	42	proceeds	proceed	NOUN
inlawrev-3506	739	43	from	from	ADP
inlawrev-3506	739	44	an	an	DET
inlawrev-3506	739	45	enterprise	enterprise	NOUN
inlawrev-3506	739	46	were	be	AUX
inlawrev-3506	739	47	divided	divide	VERB
inlawrev-3506	739	48	among	among	ADP
inlawrev-3506	739	49	the	the	DET
inlawrev-3506	739	50	participants	participant	NOUN
inlawrev-3506	739	51	.	.	PUNCT
inlawrev-3506	740	1	that	that	PRON
inlawrev-3506	740	2	is	be	AUX
inlawrev-3506	740	3	,	,	PUNCT
inlawrev-3506	740	4	conspiracy	conspiracy	NOUN
inlawrev-3506	740	5	fraud	fraud	NOUN
inlawrev-3506	740	6	cases	case	NOUN
inlawrev-3506	740	7	may	may	AUX
inlawrev-3506	740	8	raise	raise	VERB
inlawrev-3506	740	9	more	more	ADJ
inlawrev-3506	740	10	risk	risk	NOUN
inlawrev-3506	740	11	of	of	ADP
inlawrev-3506	740	12	an	an	DET
inlawrev-3506	740	13	excessive	excessive	ADJ
inlawrev-3506	740	14	deficiency	deficiency	NOUN
inlawrev-3506	740	15	determination	determination	NOUN
inlawrev-3506	740	16	with	with	ADP
inlawrev-3506	740	17	respect	respect	NOUN
inlawrev-3506	740	18	to	to	ADP
inlawrev-3506	740	19	a	a	DET
inlawrev-3506	740	20	particular	particular	ADJ
inlawrev-3506	740	21	taxpayer	taxpayer	NOUN
inlawrev-3506	740	22	than	than	SCONJ
inlawrev-3506	740	23	do	do	VERB
inlawrev-3506	740	24	fraud	fraud	NOUN
inlawrev-3506	740	25	cases	case	NOUN
inlawrev-3506	740	26	involving	involve	VERB
inlawrev-3506	740	27	a	a	DET
inlawrev-3506	740	28	single	single	ADJ
inlawrev-3506	740	29	individual	individual	NOUN
inlawrev-3506	740	30	.	.	PUNCT
inlawrev-3506	741	1	^^	^^	NUM
inlawrev-3506	741	2	°	°	NOUN
inlawrev-3506	741	3	the	the	DET
inlawrev-3506	741	4	irs	irs	PROPN
inlawrev-3506	741	5	makes	make	VERB
inlawrev-3506	741	6	the	the	DET
inlawrev-3506	741	7	initial	initial	ADJ
inlawrev-3506	741	8	determination	determination	NOUN
inlawrev-3506	741	9	of	of	ADP
inlawrev-3506	741	10	the	the	DET
inlawrev-3506	741	11	amount	amount	NOUN
inlawrev-3506	741	12	of	of	ADP
inlawrev-3506	741	13	gross	gross	ADJ
inlawrev-3506	741	14	income	income	NOUN
inlawrev-3506	741	15	1	1	NUM
inlawrev-3506	741	16	65	65	NUM
inlawrev-3506	741	17	.	.	PUNCT
inlawrev-3506	742	1	i	i	PRON
inlawrev-3506	742	2	d.	d.	PROPN
inlawrev-3506	742	3	(	(	PUNCT
inlawrev-3506	742	4	citations	citation	NOUN
inlawrev-3506	742	5	omitted	omit	VERB
inlawrev-3506	742	6	)	)	PUNCT
inlawrev-3506	742	7	.	.	PUNCT
inlawrev-3506	743	1	investment	investment	NOUN
inlawrev-3506	743	2	research	research	NOUN
inlawrev-3506	743	3	associates	associate	NOUN
inlawrev-3506	743	4	cites	cite	VERB
inlawrev-3506	743	5	the	the	DET
inlawrev-3506	743	6	following	following	ADJ
inlawrev-3506	743	7	cases	case	NOUN
inlawrev-3506	743	8	:	:	PUNCT
inlawrev-3506	743	9	united	united	PROPN
inlawrev-3506	743	10	states	states	PROPN
inlawrev-3506	743	11	v.	v.	ADP
inlawrev-3506	743	12	walton	walton	PROPN
inlawrev-3506	743	13	,	,	PUNCT
inlawrev-3506	743	14	909	909	NUM
inlawrev-3506	743	15	f.2d	f.2d	SYM
inlawrev-3506	743	16	915	915	NUM
inlawrev-3506	743	17	(	(	PUNCT
inlawrev-3506	743	18	6th	6th	ADJ
inlawrev-3506	743	19	cir	cir	NOUN
inlawrev-3506	743	20	1990	1990	NUM
inlawrev-3506	743	21	)	)	PUNCT
inlawrev-3506	743	22	;	;	PUNCT
inlawrev-3506	743	23	scallen	scallen	VERB
inlawrev-3506	743	24	v.	v.	PROPN
inlawrev-3506	743	25	commissioner	commissioner	PROPN
inlawrev-3506	743	26	,	,	PUNCT
inlawrev-3506	743	27	sll	sll	PROPN
inlawrev-3506	743	28	f.2d	f.2d	X
inlawrev-3506	743	29	1364	1364	NUM
inlawrev-3506	743	30	,	,	PUNCT
inlawrev-3506	743	31	1370	1370	NUM
inlawrev-3506	743	32	-	-	SYM
inlawrev-3506	743	33	71	71	NUM
inlawrev-3506	743	34	(	(	PUNCT
inlawrev-3506	743	35	8th	8th	ADJ
inlawrev-3506	743	36	cir	cir	NOUN
inlawrev-3506	743	37	.	.	PUNCT
inlawrev-3506	743	38	1	1	NUM
inlawrev-3506	743	39	989	989	NUM
inlawrev-3506	743	40	)	)	PUNCT
inlawrev-3506	743	41	;	;	PUNCT
inlawrev-3506	743	42	furnish	furnish	VERB
inlawrev-3506	743	43	v.	v.	PROPN
inlawrev-3506	743	44	commissioner	commissioner	NOUN
inlawrev-3506	743	45	,	,	PUNCT
inlawrev-3506	743	46	262	262	NUM
inlawrev-3506	743	47	f.2d	f.2d	NUM
inlawrev-3506	743	48	727	727	NUM
inlawrev-3506	743	49	(	(	PUNCT
inlawrev-3506	743	50	9th	9th	ADJ
inlawrev-3506	743	51	cir	cir	NOUN
inlawrev-3506	743	52	.	.	PROPN
inlawrev-3506	743	53	1	1	NUM
inlawrev-3506	743	54	958	958	NUM
inlawrev-3506	743	55	)	)	PUNCT
inlawrev-3506	743	56	;	;	PUNCT
inlawrev-3506	743	57	maddas	madda	NOUN
inlawrev-3506	743	58	v.	v.	PROPN
inlawrev-3506	743	59	commissioner	commissioner	NOUN
inlawrev-3506	743	60	,	,	PUNCT
inlawrev-3506	743	61	1	1	NUM
inlawrev-3506	743	62	14	14	NUM
inlawrev-3506	743	63	f.2d	f.2d	ADP
inlawrev-3506	743	64	548	548	NUM
inlawrev-3506	743	65	(	(	PUNCT
inlawrev-3506	743	66	3d	3d	PROPN
inlawrev-3506	743	67	cir	cir	NOUN
inlawrev-3506	743	68	.	.	PUNCT
inlawrev-3506	743	69	1940	1940	NUM
inlawrev-3506	743	70	)	)	PUNCT
inlawrev-3506	743	71	;	;	PUNCT
inlawrev-3506	743	72	lewis	lewis	PROPN
inlawrev-3506	743	73	v.	v.	PROPN
inlawrev-3506	743	74	commissioner	commissioner	PROPN
inlawrev-3506	743	75	,	,	PUNCT
inlawrev-3506	743	76	46	46	NUM
inlawrev-3506	743	77	t.c.m	t.c.m	NOUN
inlawrev-3506	743	78	.	.	PUNCT
inlawrev-3506	744	1	(	(	PUNCT
inlawrev-3506	744	2	cch	cch	PROPN
inlawrev-3506	744	3	)	)	PUNCT
inlawrev-3506	744	4	1311	1311	NUM
inlawrev-3506	744	5	(	(	PUNCT
inlawrev-3506	744	6	1983	1983	NUM
inlawrev-3506	744	7	)	)	PUNCT
inlawrev-3506	744	8	,	,	PUNCT
inlawrev-3506	744	9	aff'd	aff'd	NOUN
inlawrev-3506	744	10	,	,	PUNCT
inlawrev-3506	744	11	762	762	NUM
inlawrev-3506	744	12	f.2d	f.2d	NOUN
inlawrev-3506	744	13	1009	1009	NUM
inlawrev-3506	744	14	(	(	PUNCT
inlawrev-3506	744	15	6th	6th	ADJ
inlawrev-3506	744	16	cir	cir	NOUN
inlawrev-3506	744	17	.	.	PUNCT
inlawrev-3506	744	18	1985	1985	NUM
inlawrev-3506	744	19	)	)	PUNCT
inlawrev-3506	744	20	;	;	PUNCT
inlawrev-3506	745	1	mcmanus	mcmanus	PROPN
inlawrev-3506	745	2	v.	v.	PROPN
inlawrev-3506	745	3	commissioner	commissioner	PROPN
inlawrev-3506	745	4	,	,	PUNCT
inlawrev-3506	745	5	31	31	NUM
inlawrev-3506	745	6	t.c.m	t.c.m	NOUN
inlawrev-3506	745	7	.	.	PUNCT
inlawrev-3506	746	1	(	(	PUNCT
inlawrev-3506	746	2	cch	cch	NOUN
inlawrev-3506	746	3	)	)	PUNCT
inlawrev-3506	746	4	999	999	NUM
inlawrev-3506	746	5	(	(	PUNCT
inlawrev-3506	746	6	1972	1972	NUM
inlawrev-3506	746	7	)	)	PUNCT
inlawrev-3506	746	8	,	,	PUNCT
inlawrev-3506	746	9	afd	afd	PROPN
inlawrev-3506	746	10	,	,	PUNCT
inlawrev-3506	746	11	486	486	NUM
inlawrev-3506	746	12	f.2d	f.2d	NOUN
inlawrev-3506	746	13	1399	1399	NUM
inlawrev-3506	746	14	(	(	PUNCT
inlawrev-3506	746	15	4th	4th	ADJ
inlawrev-3506	746	16	cir	cir	NOUN
inlawrev-3506	746	17	.	.	PROPN
inlawrev-3506	746	18	1973	1973	NUM
inlawrev-3506	746	19	)	)	PUNCT
inlawrev-3506	746	20	;	;	PUNCT
inlawrev-3506	746	21	estate	estate	NOUN
inlawrev-3506	746	22	of	of	ADP
inlawrev-3506	746	23	beck	beck	PROPN
inlawrev-3506	746	24	v.	v.	PROPN
inlawrev-3506	746	25	commissioner	commissioner	PROPN
inlawrev-3506	746	26	,	,	PUNCT
inlawrev-3506	746	27	56	56	NUM
inlawrev-3506	746	28	t.c	t.c	PROPN
inlawrev-3506	746	29	.	.	PROPN
inlawrev-3506	746	30	297	297	NUM
inlawrev-3506	746	31	(	(	PUNCT
inlawrev-3506	746	32	1971	1971	NUM
inlawrev-3506	746	33	)	)	PUNCT
inlawrev-3506	746	34	;	;	PUNCT
inlawrev-3506	746	35	lang	lang	PROPN
inlawrev-3506	746	36	v.	v.	PROPN
inlawrev-3506	746	37	commissioner	commissioner	PROPN
inlawrev-3506	746	38	,	,	PUNCT
inlawrev-3506	746	39	20	20	NUM
inlawrev-3506	746	40	t.c.m	t.c.m	NOUN
inlawrev-3506	746	41	.	.	PUNCT
inlawrev-3506	747	1	(	(	PUNCT
inlawrev-3506	747	2	cch	cch	NOUN
inlawrev-3506	747	3	)	)	PUNCT
inlawrev-3506	747	4	666	666	NUM
inlawrev-3506	747	5	(	(	PUNCT
inlawrev-3506	747	6	1961	1961	NUM
inlawrev-3506	747	7	)	)	PUNCT
inlawrev-3506	747	8	;	;	PUNCT
inlawrev-3506	747	9	hecht	hecht	PROPN
inlawrev-3506	747	10	v.	v.	PROPN
inlawrev-3506	747	11	commissioner	commissioner	PROPN
inlawrev-3506	747	12	,	,	PUNCT
inlawrev-3506	747	13	16	16	NUM
inlawrev-3506	747	14	t.c	t.c	PROPN
inlawrev-3506	747	15	.	.	PROPN
inlawrev-3506	747	16	981	981	NUM
inlawrev-3506	747	17	(	(	PUNCT
inlawrev-3506	747	18	1951	1951	NUM
inlawrev-3506	747	19	)	)	PUNCT
inlawrev-3506	747	20	.	.	PUNCT
inlawrev-3506	748	1	166	166	NUM
inlawrev-3506	748	2	.	.	PUNCT
inlawrev-3506	748	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	748	4	,	,	PUNCT
inlawrev-3506	748	5	5m/7ra	5m/7ra	NOUN
inlawrev-3506	748	6	note	note	VERB
inlawrev-3506	748	7	5	5	NUM
inlawrev-3506	748	8	,	,	PUNCT
inlawrev-3506	748	9	at	at	ADP
inlawrev-3506	748	10	567	567	NUM
inlawrev-3506	748	11	.	.	NOUN
inlawrev-3506	748	12	167	167	NUM
inlawrev-3506	748	13	.	.	PUNCT
inlawrev-3506	749	1	i	i	PRON
inlawrev-3506	749	2	d	d	PROPN
inlawrev-3506	749	3	168	168	NUM
inlawrev-3506	749	4	.	.	PUNCT
inlawrev-3506	750	1	see	see	VERB
inlawrev-3506	750	2	,	,	PUNCT
inlawrev-3506	750	3	e.g.	e.g.	ADV
inlawrev-3506	750	4	,	,	PUNCT
inlawrev-3506	750	5	gajewski	gajewski	VERB
inlawrev-3506	750	6	v.	v.	ADP
inlawrev-3506	750	7	comm'r	comm'r	PROPN
inlawrev-3506	750	8	,	,	PUNCT
inlawrev-3506	750	9	67	67	NUM
inlawrev-3506	750	10	t.c	t.c	PROPN
inlawrev-3506	750	11	.	.	PROPN
inlawrev-3506	750	12	181	181	NUM
inlawrev-3506	750	13	,	,	PUNCT
inlawrev-3506	750	14	199	199	NUM
inlawrev-3506	750	15	(	(	PUNCT
inlawrev-3506	750	16	1976	1976	NUM
inlawrev-3506	750	17	)	)	PUNCT
inlawrev-3506	750	18	,	,	PUNCT
inlawrev-3506	750	19	aff'd	aff'd	NOUN
inlawrev-3506	750	20	,	,	PUNCT
inlawrev-3506	750	21	578	578	NUM
inlawrev-3506	750	22	f.2d	f.2d	SYM
inlawrev-3506	750	23	1383	1383	NUM
inlawrev-3506	750	24	(	(	PUNCT
inlawrev-3506	750	25	8th	8th	ADJ
inlawrev-3506	750	26	cir	cir	NOUN
inlawrev-3506	750	27	.	.	PROPN
inlawrev-3506	750	28	1978	1978	NUM
inlawrev-3506	750	29	)	)	PUNCT
inlawrev-3506	750	30	.	.	PUNCT
inlawrev-3506	751	1	1	1	NUM
inlawrev-3506	751	2	69	69	NUM
inlawrev-3506	751	3	.	.	PUNCT
inlawrev-3506	752	1	see	see	VERB
inlawrev-3506	752	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	752	3	,	,	PUNCT
inlawrev-3506	752	4	supra	supra	PROPN
inlawrev-3506	752	5	note	note	PROPN
inlawrev-3506	752	6	5	5	NUM
inlawrev-3506	752	7	,	,	PUNCT
inlawrev-3506	752	8	at	at	ADP
inlawrev-3506	752	9	541	541	NUM
inlawrev-3506	752	10	.	.	PUNCT
inlawrev-3506	753	1	170	170	NUM
inlawrev-3506	753	2	.	.	PUNCT
inlawrev-3506	754	1	see	see	VERB
inlawrev-3506	754	2	,	,	PUNCT
inlawrev-3506	754	3	e.g.	e.g.	ADV
inlawrev-3506	754	4	,	,	PUNCT
inlawrev-3506	754	5	jones	jones	PROPN
inlawrev-3506	754	6	v.	v.	PROPN
inlawrev-3506	754	7	comm'r	comm'r	PROPN
inlawrev-3506	754	8	,	,	PUNCT
inlawrev-3506	754	9	903	903	NUM
inlawrev-3506	754	10	f.2d	f.2d	NOUN
inlawrev-3506	754	11	1301	1301	NUM
inlawrev-3506	754	12	,	,	PUNCT
inlawrev-3506	754	13	1302	1302	NUM
inlawrev-3506	754	14	-	-	SYM
inlawrev-3506	754	15	03	03	NUM
inlawrev-3506	754	16	(	(	PUNCT
inlawrev-3506	754	17	10th	10th	ADJ
inlawrev-3506	754	18	cir	cir	NOUN
inlawrev-3506	754	19	.	.	PROPN
inlawrev-3506	754	20	1990	1990	NUM
inlawrev-3506	754	21	)	)	PUNCT
inlawrev-3506	754	22	(	(	PUNCT
inlawrev-3506	754	23	upholding	uphold	VERB
inlawrev-3506	754	24	deficiency	deficiency	NOUN
inlawrev-3506	754	25	based	base	VERB
inlawrev-3506	754	26	on	on	ADP
inlawrev-3506	754	27	$	$	SYM
inlawrev-3506	754	28	33	33	NUM
inlawrev-3506	754	29	million	million	NUM
inlawrev-3506	754	30	of	of	ADP
inlawrev-3506	754	31	unreported	unreported	ADJ
inlawrev-3506	754	32	income	income	NOUN
inlawrev-3506	754	33	from	from	ADP
inlawrev-3506	754	34	drug	drug	NOUN
inlawrev-3506	754	35	sales	sale	NOUN
inlawrev-3506	754	36	in	in	ADP
inlawrev-3506	754	37	a	a	DET
inlawrev-3506	754	38	particular	particular	ADJ
inlawrev-3506	754	39	location	location	NOUN
inlawrev-3506	754	40	,	,	PUNCT
inlawrev-3506	754	41	where	where	SCONJ
inlawrev-3506	754	42	taxpayer	taxpayer	NOUN
inlawrev-3506	754	43	denied	deny	VERB
inlawrev-3506	754	44	involvement	involvement	NOUN
inlawrev-3506	754	45	but	but	CCONJ
inlawrev-3506	754	46	did	do	AUX
inlawrev-3506	754	47	not	not	PART
inlawrev-3506	754	48	explain	explain	VERB
inlawrev-3506	754	49	who	who	PRON
inlawrev-3506	754	50	might	might	AUX
inlawrev-3506	754	51	be	be	AUX
inlawrev-3506	754	52	receiving	receive	VERB
inlawrev-3506	754	53	the	the	DET
inlawrev-3506	754	54	drug	drug	NOUN
inlawrev-3506	754	55	proceeds	proceed	NOUN
inlawrev-3506	754	56	instead	instead	ADV
inlawrev-3506	754	57	)	)	PUNCT
inlawrev-3506	754	58	.	.	PUNCT
inlawrev-3506	755	1	168	168	NUM
inlawrev-3506	755	2	indiana	indiana	PROPN
inlawrev-3506	755	3	law	law	PROPN
inlawrev-3506	755	4	review	review	NOUN
inlawrev-3506	755	5	[	[	X
inlawrev-3506	755	6	vol	vol	NOUN
inlawrev-3506	755	7	.	.	PUNCT
inlawrev-3506	755	8	35:143	35:143	NOUN
inlawrev-3506	755	9	allocable	allocable	ADJ
inlawrev-3506	755	10	to	to	ADP
inlawrev-3506	755	11	a	a	DET
inlawrev-3506	755	12	taxpayer	taxpayer	NOUN
inlawrev-3506	755	13	.	.	PUNCT
inlawrev-3506	756	1	its	its	PRON
inlawrev-3506	756	2	determination	determination	NOUN
inlawrev-3506	756	3	is	be	AUX
inlawrev-3506	756	4	reflected	reflect	VERB
inlawrev-3506	756	5	in	in	ADP
inlawrev-3506	756	6	the	the	DET
inlawrev-3506	756	7	notice	notice	NOUN
inlawrev-3506	756	8	ofdeficiency	ofdeficiency	NOUN
inlawrev-3506	756	9	.	.	PUNCT
inlawrev-3506	757	1	as	as	SCONJ
inlawrev-3506	757	2	discussed	discuss	VERB
inlawrev-3506	757	3	previously	previously	ADV
inlawrev-3506	757	4	,	,	PUNCT
inlawrev-3506	757	5	even	even	ADV
inlawrev-3506	757	6	in	in	ADP
inlawrev-3506	757	7	civil	civil	ADJ
inlawrev-3506	757	8	cases	case	NOUN
inlawrev-3506	757	9	not	not	PART
inlawrev-3506	757	10	involving	involve	VERB
inlawrev-3506	757	11	fraud	fraud	NOUN
inlawrev-3506	757	12	,	,	PUNCT
inlawrev-3506	757	13	a	a	DET
inlawrev-3506	757	14	determination	determination	NOUN
inlawrev-3506	757	15	of	of	ADP
inlawrev-3506	757	16	unreported	unreported	ADJ
inlawrev-3506	757	17	income	income	NOUN
inlawrev-3506	757	18	must	must	AUX
inlawrev-3506	757	19	have	have	VERB
inlawrev-3506	757	20	some	some	DET
inlawrev-3506	757	21	support	support	NOUN
inlawrev-3506	757	22	if	if	SCONJ
inlawrev-3506	757	23	the	the	DET
inlawrev-3506	757	24	taxpayer	taxpayer	NOUN
inlawrev-3506	757	25	denies	deny	VERB
inlawrev-3506	757	26	receipt	receipt	NOUN
inlawrev-3506	757	27	of	of	ADP
inlawrev-3506	757	28	income.*^	income.*^	PROPN
inlawrev-3506	757	29	'	'	PART
inlawrev-3506	757	30	a	a	DET
inlawrev-3506	757	31	determination	determination	NOUN
inlawrev-3506	757	32	without	without	ADP
inlawrev-3506	757	33	foundation	foundation	NOUN
inlawrev-3506	757	34	is	be	AUX
inlawrev-3506	757	35	"	"	PUNCT
inlawrev-3506	757	36	arbitrary	arbitrary	ADJ
inlawrev-3506	757	37	and	and	CCONJ
inlawrev-3506	757	38	erroneous	erroneous	ADJ
inlawrev-3506	757	39	.	.	PUNCT
inlawrev-3506	758	1	"'^^	"'^^	PROPN
inlawrev-3506	758	2	if	if	SCONJ
inlawrev-3506	758	3	the	the	DET
inlawrev-3506	758	4	taxpayer	taxpayer	NOUN
inlawrev-3506	758	5	alleges	allege	VERB
inlawrev-3506	758	6	such	such	DET
inlawrev-3506	758	7	a	a	DET
inlawrev-3506	758	8	"	"	PUNCT
inlawrev-3506	758	9	naked	naked	ADJ
inlawrev-3506	758	10	assessment	assessment	NOUN
inlawrev-3506	758	11	,	,	PUNCT
inlawrev-3506	758	12	"	"	PUNCT
inlawrev-3506	758	13	the	the	DET
inlawrev-3506	758	14	burden	burden	NOUN
inlawrev-3506	758	15	of	of	ADP
inlawrev-3506	758	16	going	go	VERB
inlawrev-3506	758	17	forward	forward	ADV
inlawrev-3506	758	18	shifts	shift	NOUN
inlawrev-3506	758	19	to	to	ADP
inlawrev-3506	758	20	the	the	DET
inlawrev-3506	758	21	irs	irs	PROPN
inlawrev-3506	758	22	.	.	PUNCT
inlawrev-3506	759	1	if	if	SCONJ
inlawrev-3506	759	2	the	the	DET
inlawrev-3506	759	3	irs	irs	PROPN
inlawrev-3506	759	4	can	can	AUX
inlawrev-3506	759	5	not	not	PART
inlawrev-3506	759	6	support	support	VERB
inlawrev-3506	759	7	its	its	PRON
inlawrev-3506	759	8	determination	determination	NOUN
inlawrev-3506	759	9	,	,	PUNCT
inlawrev-3506	759	10	generally	generally	ADV
inlawrev-3506	759	11	by	by	ADP
inlawrev-3506	759	12	linking	link	VERB
inlawrev-3506	759	13	the	the	DET
inlawrev-3506	759	14	taxpayer	taxpayer	NOUN
inlawrev-3506	759	15	to	to	ADP
inlawrev-3506	759	16	an	an	DET
inlawrev-3506	759	17	illegal	illegal	ADJ
inlawrev-3506	759	18	tax	tax	NOUN
inlawrev-3506	759	19	-	-	PUNCT
inlawrev-3506	759	20	generating	generate	VERB
inlawrev-3506	759	21	activity	activity	NOUN
inlawrev-3506	759	22	,	,	PUNCT
inlawrev-3506	759	23	the	the	DET
inlawrev-3506	759	24	irs	irs	PROPN
inlawrev-3506	759	25	loses	lose	VERB
inlawrev-3506	759	26	.	.	PUNCT
inlawrev-3506	760	1	'	'	PUNCT
inlawrev-3506	760	2	^^	^^	PUNCT
inlawrev-3506	760	3	in	in	ADP
inlawrev-3506	760	4	civil	civil	ADJ
inlawrev-3506	760	5	cases	case	NOUN
inlawrev-3506	760	6	involving	involve	VERB
inlawrev-3506	760	7	an	an	DET
inlawrev-3506	760	8	allegation	allegation	NOUN
inlawrev-3506	760	9	of	of	ADP
inlawrev-3506	760	10	unreported	unreported	ADJ
inlawrev-3506	760	11	income	income	NOUN
inlawrev-3506	760	12	,	,	PUNCT
inlawrev-3506	760	13	if	if	SCONJ
inlawrev-3506	760	14	the	the	DET
inlawrev-3506	760	15	taxpayer	taxpayer	NOUN
inlawrev-3506	760	16	denies	deny	VERB
inlawrev-3506	760	17	receiving	receive	VERB
inlawrev-3506	760	18	the	the	DET
inlawrev-3506	760	19	income	income	NOUN
inlawrev-3506	760	20	,	,	PUNCT
inlawrev-3506	760	21	the	the	DET
inlawrev-3506	760	22	irs	irs	PROPN
inlawrev-3506	760	23	may	may	AUX
inlawrev-3506	760	24	use	use	VERB
inlawrev-3506	760	25	a	a	DET
inlawrev-3506	760	26	variety	variety	NOUN
inlawrev-3506	760	27	of	of	ADP
inlawrev-3506	760	28	techniques	technique	NOUN
inlawrev-3506	760	29	to	to	PART
inlawrev-3506	760	30	"	"	PUNCT
inlawrev-3506	760	31	reconstruct	reconstruct	VERB
inlawrev-3506	760	32	"	"	PUNCT
inlawrev-3506	760	33	that	that	DET
inlawrev-3506	760	34	income	income	NOUN
inlawrev-3506	760	35	.	.	PUNCT
inlawrev-3506	761	1	court	court	NOUN
inlawrev-3506	761	2	-	-	PUNCT
inlawrev-3506	761	3	approved	approve	VERB
inlawrev-3506	761	4	techniques	technique	NOUN
inlawrev-3506	761	5	include	include	VERB
inlawrev-3506	761	6	the	the	DET
inlawrev-3506	761	7	net	net	ADJ
inlawrev-3506	761	8	-	-	PUNCT
inlawrev-3506	761	9	worth	worth	ADJ
inlawrev-3506	761	10	method	method	NOUN
inlawrev-3506	761	11	,	,	PUNCT
inlawrev-3506	761	12	which	which	PRON
inlawrev-3506	761	13	"	"	PUNCT
inlawrev-3506	761	14	is	be	AUX
inlawrev-3506	761	15	particularly	particularly	ADV
inlawrev-3506	761	16	well	well	ADV
inlawrev-3506	761	17	-	-	PUNCT
inlawrev-3506	761	18	suited	suited	ADJ
inlawrev-3506	761	19	to	to	ADP
inlawrev-3506	761	20	ferreting	ferret	VERB
inlawrev-3506	761	21	out	out	ADP
inlawrev-3506	761	22	hidden	hide	VERB
inlawrev-3506	761	23	income	income	NOUN
inlawrev-3506	761	24	,	,	PUNCT
inlawrev-3506	761	25	especially	especially	ADV
inlawrev-3506	761	26	income	income	NOUN
inlawrev-3506	761	27	from	from	ADP
inlawrev-3506	761	28	illegal	illegal	ADJ
inlawrev-3506	761	29	sources;"^^	sources;"^^	NOUN
inlawrev-3506	761	30	"	"	PUNCT
inlawrev-3506	761	31	*	*	PUNCT
inlawrev-3506	761	32	the	the	DET
inlawrev-3506	761	33	cash	cash	NOUN
inlawrev-3506	761	34	transaction	transaction	NOUN
inlawrev-3506	761	35	method	method	NOUN
inlawrev-3506	761	36	;	;	PUNCT
inlawrev-3506	761	37	the	the	DET
inlawrev-3506	761	38	bank	bank	NOUN
inlawrev-3506	761	39	deposits	deposit	NOUN
inlawrev-3506	761	40	method	method	NOUN
inlawrev-3506	761	41	;	;	PUNCT
inlawrev-3506	761	42	the	the	DET
inlawrev-3506	761	43	specific	specific	ADJ
inlawrev-3506	761	44	items	item	NOUN
inlawrev-3506	761	45	method	method	NOUN
inlawrev-3506	761	46	;	;	PUNCT
inlawrev-3506	761	47	the	the	DET
inlawrev-3506	761	48	source	source	NOUN
inlawrev-3506	761	49	and	and	CCONJ
inlawrev-3506	761	50	application	application	NOUN
inlawrev-3506	761	51	offunds	offund	NOUN
inlawrev-3506	761	52	method	method	NOUN
inlawrev-3506	761	53	;	;	PUNCT
inlawrev-3506	761	54	and	and	CCONJ
inlawrev-3506	761	55	the	the	DET
inlawrev-3506	761	56	t	t	PROPN
inlawrev-3506	761	57	-	-	PUNCT
inlawrev-3506	761	58	account	account	NOUN
inlawrev-3506	761	59	method	method	NOUN
inlawrev-3506	761	60	.	.	PUNCT
inlawrev-3506	762	1	^^^	^^^	ADP
inlawrev-3506	762	2	each	each	DET
inlawrev-3506	762	3	one	one	NOUN
inlawrev-3506	762	4	seeks	seek	VERB
inlawrev-3506	762	5	to	to	PART
inlawrev-3506	762	6	establish	establish	VERB
inlawrev-3506	762	7	the	the	DET
inlawrev-3506	762	8	amount	amount	NOUN
inlawrev-3506	762	9	of	of	ADP
inlawrev-3506	762	10	income	income	NOUN
inlawrev-3506	762	11	earned	earn	VERB
inlawrev-3506	762	12	by	by	ADP
inlawrev-3506	762	13	the	the	DET
inlawrev-3506	762	14	taxpayer	taxpayer	NOUN
inlawrev-3506	762	15	and	and	CCONJ
inlawrev-3506	762	16	to	to	PART
inlawrev-3506	762	17	compare	compare	VERB
inlawrev-3506	762	18	it	it	PRON
inlawrev-3506	762	19	to	to	ADP
inlawrev-3506	762	20	the	the	DET
inlawrev-3506	762	21	taxpayer	taxpayer	NOUN
inlawrev-3506	762	22	's	's	PART
inlawrev-3506	762	23	return	return	NOUN
inlawrev-3506	762	24	to	to	PART
inlawrev-3506	762	25	determine	determine	VERB
inlawrev-3506	762	26	the	the	DET
inlawrev-3506	762	27	amount	amount	NOUN
inlawrev-3506	762	28	of	of	ADP
inlawrev-3506	762	29	unreported	unreported	ADJ
inlawrev-3506	762	30	income	income	NOUN
inlawrev-3506	762	31	,	,	PUNCT
inlawrev-3506	762	32	if	if	SCONJ
inlawrev-3506	762	33	any	any	PRON
inlawrev-3506	762	34	.	.	PUNCT
inlawrev-3506	763	1	in	in	ADP
inlawrev-3506	763	2	a	a	DET
inlawrev-3506	763	3	case	case	NOUN
inlawrev-3506	763	4	involving	involve	VERB
inlawrev-3506	763	5	a	a	DET
inlawrev-3506	763	6	fraud	fraud	NOUN
inlawrev-3506	763	7	penalty	penalty	NOUN
inlawrev-3506	763	8	,	,	PUNCT
inlawrev-3506	763	9	the	the	DET
inlawrev-3506	763	10	irs	irs	PROPN
inlawrev-3506	763	11	bears	bear	VERB
inlawrev-3506	763	12	the	the	DET
inlawrev-3506	763	13	burden	burden	NOUN
inlawrev-3506	763	14	ofproving	ofprove	VERB
inlawrev-3506	763	15	both	both	CCONJ
inlawrev-3506	763	16	fraud	fraud	NOUN
inlawrev-3506	763	17	and	and	CCONJ
inlawrev-3506	763	18	an	an	DET
inlawrev-3506	763	19	underpayment	underpayment	NOUN
inlawrev-3506	763	20	of	of	ADP
inlawrev-3506	763	21	tax	tax	NOUN
inlawrev-3506	763	22	by	by	ADP
inlawrev-3506	763	23	clear	clear	ADJ
inlawrev-3506	763	24	and	and	CCONJ
inlawrev-3506	763	25	convincing	convincing	ADJ
inlawrev-3506	763	26	evidence	evidence	NOUN
inlawrev-3506	763	27	.	.	PUNCT
inlawrev-3506	764	1	use	use	NOUN
inlawrev-3506	764	2	of	of	ADP
inlawrev-3506	764	3	these	these	DET
inlawrev-3506	764	4	methods	method	NOUN
inlawrev-3506	764	5	ofreconstructing	ofreconstructe	VERB
inlawrev-3506	764	6	income	income	NOUN
inlawrev-3506	764	7	assists	assist	VERB
inlawrev-3506	764	8	the	the	DET
inlawrev-3506	764	9	irs	irs	PROPN
inlawrev-3506	764	10	in	in	ADP
inlawrev-3506	764	11	proving	prove	VERB
inlawrev-3506	764	12	that	that	SCONJ
inlawrev-3506	764	13	there	there	PRON
inlawrev-3506	764	14	was	be	VERB
inlawrev-3506	764	15	an	an	DET
inlawrev-3506	764	16	underpayment	underpayment	NOUN
inlawrev-3506	764	17	of	of	ADP
inlawrev-3506	764	18	tax	tax	NOUN
inlawrev-3506	764	19	;	;	PUNCT
inlawrev-3506	764	20	absent	absent	ADJ
inlawrev-3506	764	21	an	an	DET
inlawrev-3506	764	22	underpayment	underpayment	NOUN
inlawrev-3506	764	23	,	,	PUNCT
inlawrev-3506	764	24	the	the	DET
inlawrev-3506	764	25	fraud	fraud	NOUN
inlawrev-3506	764	26	penalty	penalty	NOUN
inlawrev-3506	764	27	does	do	AUX
inlawrev-3506	764	28	not	not	PART
inlawrev-3506	764	29	apply	apply	VERB
inlawrev-3506	764	30	.	.	PUNCT
inlawrev-3506	765	1	'	'	PUNCT
inlawrev-3506	765	2	^^	^^	PUNCT
inlawrev-3506	765	3	however	however	ADV
inlawrev-3506	765	4	,	,	PUNCT
inlawrev-3506	765	5	once	once	SCONJ
inlawrev-3506	765	6	the	the	DET
inlawrev-3506	765	7	irs	irs	PROPN
inlawrev-3506	765	8	proves	prove	VERB
inlawrev-3506	765	9	fraud	fraud	NOUN
inlawrev-3506	765	10	,	,	PUNCT
inlawrev-3506	765	11	the	the	DET
inlawrev-3506	765	12	burden	burden	NOUN
inlawrev-3506	765	13	shifts	shift	NOUN
inlawrev-3506	765	14	to	to	ADP
inlawrev-3506	765	15	the	the	DET
inlawrev-3506	765	16	taxpayer	taxpayer	NOUN
inlawrev-3506	765	17	to	to	PART
inlawrev-3506	765	18	establish	establish	VERB
inlawrev-3506	765	19	the	the	DET
inlawrev-3506	765	20	amount	amount	NOUN
inlawrev-3506	765	21	ofthe	ofthe	ADJ
inlawrev-3506	765	22	deficiency	deficiency	NOUN
inlawrev-3506	765	23	not	not	PART
inlawrev-3506	765	24	attributable	attributable	ADJ
inlawrev-3506	765	25	to	to	ADP
inlawrev-3506	765	26	fraud	fraud	NOUN
inlawrev-3506	765	27	.	.	PUNCT
inlawrev-3506	766	1	'	'	PUNCT
inlawrev-3506	766	2	^^	^^	PUNCT
inlawrev-3506	766	3	a	a	DET
inlawrev-3506	766	4	denial	denial	NOUN
inlawrev-3506	766	5	of	of	ADP
inlawrev-3506	766	6	the	the	DET
inlawrev-3506	766	7	underlying	underlie	VERB
inlawrev-3506	766	8	activities	activity	NOUN
inlawrev-3506	766	9	will	will	AUX
inlawrev-3506	766	10	not	not	PART
inlawrev-3506	766	11	help	help	VERB
inlawrev-3506	766	12	the	the	DET
inlawrev-3506	766	13	taxpayer	taxpayer	NOUN
inlawrev-3506	766	14	at	at	ADP
inlawrev-3506	766	15	this	this	DET
inlawrev-3506	766	16	stage	stage	NOUN
inlawrev-3506	766	17	,	,	PUNCT
inlawrev-3506	766	18	because	because	SCONJ
inlawrev-3506	766	19	the	the	DET
inlawrev-3506	766	20	court	court	NOUN
inlawrev-3506	766	21	will	will	AUX
inlawrev-3506	766	22	not	not	PART
inlawrev-3506	766	23	reach	reach	VERB
inlawrev-3506	766	24	this	this	DET
inlawrev-3506	766	25	stage	stage	NOUN
inlawrev-3506	766	26	unless	unless	SCONJ
inlawrev-3506	766	27	it	it	PRON
inlawrev-3506	766	28	is	be	AUX
inlawrev-3506	766	29	convinced	convince	VERB
inlawrev-3506	766	30	that	that	SCONJ
inlawrev-3506	766	31	the	the	DET
inlawrev-3506	766	32	taxpayer	taxpayer	NOUN
inlawrev-3506	766	33	committed	commit	VERB
inlawrev-3506	766	34	fraud	fraud	NOUN
inlawrev-3506	766	35	.	.	PUNCT
inlawrev-3506	766	36	''	''	PUNCT
inlawrev-3506	767	1	*	*	PUNCT
inlawrev-3506	767	2	171	171	X
inlawrev-3506	767	3	.	.	PUNCT
inlawrev-3506	768	1	see	see	VERB
inlawrev-3506	768	2	supra	supra	ADJ
inlawrev-3506	768	3	text	text	NOUN
inlawrev-3506	768	4	accompanying	accompanying	ADJ
inlawrev-3506	768	5	notes	note	NOUN
inlawrev-3506	768	6	3	3	NUM
inlawrev-3506	768	7	5	5	NUM
inlawrev-3506	768	8	-	-	SYM
inlawrev-3506	768	9	42	42	NUM
inlawrev-3506	768	10	.	.	PUNCT
inlawrev-3506	769	1	172	172	NUM
inlawrev-3506	769	2	.	.	PUNCT
inlawrev-3506	770	1	i	i	PRON
inlawrev-3506	770	2	d.	d.	PROPN
inlawrev-3506	770	3	173	173	NUM
inlawrev-3506	770	4	.	.	PUNCT
inlawrev-3506	771	1	i	i	PRON
inlawrev-3506	771	2	d.	d.	PROPN
inlawrev-3506	771	3	174	174	NUM
inlawrev-3506	771	4	.	.	PUNCT
inlawrev-3506	772	1	linda	linda	PROPN
inlawrev-3506	772	2	s.	s.	PROPN
inlawrev-3506	772	3	eads	eads	PROPN
inlawrev-3506	772	4	,	,	PUNCT
inlawrev-3506	772	5	from	from	ADP
inlawrev-3506	772	6	capone	capone	PROPN
inlawrev-3506	772	7	to	to	ADP
inlawrev-3506	772	8	boesky	boesky	NOUN
inlawrev-3506	772	9	:	:	PUNCT
inlawrev-3506	772	10	tax	tax	NOUN
inlawrev-3506	772	11	evasion	evasion	NOUN
inlawrev-3506	772	12	,	,	PUNCT
inlawrev-3506	772	13	insider	insider	NOUN
inlawrev-3506	772	14	trading	trading	NOUN
inlawrev-3506	772	15	,	,	PUNCT
inlawrev-3506	772	16	and	and	CCONJ
inlawrev-3506	772	17	problems	problem	NOUN
inlawrev-3506	772	18	ofproof	ofproof	PROPN
inlawrev-3506	772	19	,	,	PUNCT
inlawrev-3506	772	20	79	79	NUM
inlawrev-3506	772	21	cal	cal	NOUN
inlawrev-3506	772	22	.	.	PUNCT
inlawrev-3506	773	1	l.	l.	PROPN
inlawrev-3506	773	2	rev	rev	PROPN
inlawrev-3506	773	3	.	.	PROPN
inlawrev-3506	773	4	1421	1421	NUM
inlawrev-3506	773	5	,	,	PUNCT
inlawrev-3506	773	6	1426	1426	NUM
inlawrev-3506	773	7	(	(	PUNCT
inlawrev-3506	773	8	1991	1991	NUM
inlawrev-3506	773	9	)	)	PUNCT
inlawrev-3506	773	10	.	.	PUNCT
inlawrev-3506	774	1	in	in	ADP
inlawrev-3506	774	2	holland	holland	PROPN
inlawrev-3506	774	3	v.	v.	PROPN
inlawrev-3506	774	4	united	united	PROPN
inlawrev-3506	774	5	states	states	PROPN
inlawrev-3506	774	6	,	,	PUNCT
inlawrev-3506	774	7	348	348	NUM
inlawrev-3506	774	8	u.s	u.s	PROPN
inlawrev-3506	774	9	.	.	PROPN
inlawrev-3506	774	10	121	121	NUM
inlawrev-3506	774	11	(	(	PUNCT
inlawrev-3506	774	12	1954	1954	NUM
inlawrev-3506	774	13	)	)	PUNCT
inlawrev-3506	774	14	,	,	PUNCT
inlawrev-3506	774	15	the	the	DET
inlawrev-3506	774	16	united	united	PROPN
inlawrev-3506	774	17	states	states	PROPN
inlawrev-3506	774	18	supreme	supreme	PROPN
inlawrev-3506	774	19	court	court	PROPN
inlawrev-3506	774	20	approved	approve	VERB
inlawrev-3506	774	21	the	the	DET
inlawrev-3506	774	22	use	use	NOUN
inlawrev-3506	774	23	of	of	ADP
inlawrev-3506	774	24	the	the	DET
inlawrev-3506	774	25	"	"	PUNCT
inlawrev-3506	774	26	net	net	ADJ
inlawrev-3506	774	27	worth	worth	ADJ
inlawrev-3506	774	28	"	"	PUNCT
inlawrev-3506	774	29	method	method	NOUN
inlawrev-3506	774	30	but	but	CCONJ
inlawrev-3506	774	31	required	required	ADJ
inlawrev-3506	774	32	proof	proof	NOUN
inlawrev-3506	774	33	of	of	ADP
inlawrev-3506	774	34	a	a	DET
inlawrev-3506	774	35	"	"	PUNCT
inlawrev-3506	774	36	likely	likely	ADJ
inlawrev-3506	774	37	source	source	NOUN
inlawrev-3506	774	38	"	"	PUNCT
inlawrev-3506	774	39	of	of	ADP
inlawrev-3506	774	40	the	the	DET
inlawrev-3506	774	41	unreported	unreported	ADJ
inlawrev-3506	774	42	income	income	NOUN
inlawrev-3506	774	43	.	.	PUNCT
inlawrev-3506	775	1	i	i	PRON
inlawrev-3506	775	2	d.	d.	PROPN
inlawrev-3506	775	3	at	at	ADP
inlawrev-3506	775	4	132	132	NUM
inlawrev-3506	775	5	,	,	PUNCT
inlawrev-3506	775	6	137	137	NUM
inlawrev-3506	775	7	-	-	SYM
inlawrev-3506	775	8	38	38	NUM
inlawrev-3506	775	9	.	.	NOUN
inlawrev-3506	776	1	1	1	NUM
inlawrev-3506	776	2	75	75	NUM
inlawrev-3506	776	3	.	.	PUNCT
inlawrev-3506	777	1	see	see	VERB
inlawrev-3506	777	2	lederman	lederman	PROPN
inlawrev-3506	777	3	&	&	CCONJ
inlawrev-3506	777	4	mazza	mazza	PROPN
inlawrev-3506	777	5	,	,	PUNCT
inlawrev-3506	777	6	supra	supra	PROPN
inlawrev-3506	777	7	note	note	PROPN
inlawrev-3506	777	8	26	26	NUM
inlawrev-3506	777	9	,	,	PUNCT
inlawrev-3506	777	10	at	at	ADP
inlawrev-3506	777	11	80	80	NUM
inlawrev-3506	777	12	.	.	PUNCT
inlawrev-3506	778	1	176	176	NUM
inlawrev-3506	778	2	.	.	PUNCT
inlawrev-3506	779	1	5eei.r.c.§	5eei.r.c.§	NUM
inlawrev-3506	779	2	6663(a	6663(a	NUM
inlawrev-3506	779	3	)	)	PUNCT
inlawrev-3506	779	4	(	(	PUNCT
inlawrev-3506	779	5	1994	1994	NUM
inlawrev-3506	779	6	)	)	PUNCT
inlawrev-3506	779	7	.	.	PUNCT
inlawrev-3506	780	1	177	177	NUM
inlawrev-3506	780	2	.	.	PUNCT
inlawrev-3506	781	1	see	see	VERB
inlawrev-3506	781	2	i	i	PROPN
inlawrev-3506	781	3	d	d	PROPN
inlawrev-3506	781	4	^	^	PUNCT
inlawrev-3506	781	5	6663(h	6663(h	ADJ
inlawrev-3506	781	6	)	)	PUNCT
inlawrev-3506	781	7	.	.	PUNCT
inlawrev-3506	782	1	178	178	NUM
inlawrev-3506	782	2	.	.	PUNCT
inlawrev-3506	783	1	cf	cf	NOUN
inlawrev-3506	783	2	jones	jones	PROPN
inlawrev-3506	784	1	v.	v.	PROPN
inlawrev-3506	784	2	comm'r	comm'r	PROPN
inlawrev-3506	784	3	,	,	PUNCT
inlawrev-3506	784	4	903	903	NUM
inlawrev-3506	784	5	f.2d	f.2d	NOUN
inlawrev-3506	784	6	1301	1301	NUM
inlawrev-3506	784	7	,	,	PUNCT
inlawrev-3506	784	8	1303	1303	NUM
inlawrev-3506	784	9	(	(	PUNCT
inlawrev-3506	784	10	10th	10th	ADJ
inlawrev-3506	784	11	cir	cir	NOUN
inlawrev-3506	784	12	.	.	PROPN
inlawrev-3506	784	13	1990	1990	NUM
inlawrev-3506	784	14	)	)	PUNCT
inlawrev-3506	784	15	(	(	PUNCT
inlawrev-3506	784	16	upholding	uphold	VERB
inlawrev-3506	784	17	irs	irs	PROPN
inlawrev-3506	784	18	assertion	assertion	NOUN
inlawrev-3506	784	19	of	of	ADP
inlawrev-3506	784	20	$	$	SYM
inlawrev-3506	784	21	33	33	NUM
inlawrev-3506	784	22	million	million	NUM
inlawrev-3506	784	23	of	of	ADP
inlawrev-3506	784	24	unreported	unreported	ADJ
inlawrev-3506	784	25	income	income	NOUN
inlawrev-3506	784	26	)	)	PUNCT
inlawrev-3506	784	27	.	.	PUNCT
inlawrev-3506	785	1	the	the	DET
inlawrev-3506	785	2	court	court	NOUN
inlawrev-3506	785	3	stated	state	VERB
inlawrev-3506	785	4	:	:	PUNCT
inlawrev-3506	785	5	jones	jones	PROPN
inlawrev-3506	785	6	offered	offer	VERB
inlawrev-3506	785	7	almost	almost	ADV
inlawrev-3506	785	8	no	no	PRON
inlawrev-3506	785	9	real	real	ADJ
inlawrev-3506	785	10	evidence	evidence	NOUN
inlawrev-3506	785	11	to	to	PART
inlawrev-3506	785	12	prove	prove	VERB
inlawrev-3506	785	13	that	that	SCONJ
inlawrev-3506	785	14	the	the	DET
inlawrev-3506	785	15	commissioner	commissioner	NOUN
inlawrev-3506	785	16	's	's	PART
inlawrev-3506	785	17	assessment	assessment	NOUN
inlawrev-3506	785	18	was	be	AUX
inlawrev-3506	785	19	erroneous	erroneous	ADJ
inlawrev-3506	785	20	except	except	SCONJ
inlawrev-3506	785	21	his	his	PRON
inlawrev-3506	785	22	weak	weak	ADJ
inlawrev-3506	785	23	attempts	attempt	NOUN
inlawrev-3506	785	24	to	to	PART
inlawrev-3506	785	25	distance	distance	VERB
inlawrev-3506	785	26	himself	himself	PRON
inlawrev-3506	785	27	from	from	ADP
inlawrev-3506	785	28	all	all	DET
inlawrev-3506	785	29	drug	drug	NOUN
inlawrev-3506	785	30	sales	sale	NOUN
inlawrev-3506	785	31	.	.	PUNCT
inlawrev-3506	786	1	he	he	PRON
inlawrev-3506	786	2	made	make	VERB
inlawrev-3506	786	3	no	no	DET
inlawrev-3506	786	4	attempt	attempt	NOUN
inlawrev-3506	786	5	to	to	PART
inlawrev-3506	786	6	suggest	suggest	VERB
inlawrev-3506	786	7	a	a	DET
inlawrev-3506	786	8	more	more	ADV
inlawrev-3506	786	9	appropriate	appropriate	ADJ
inlawrev-3506	786	10	or	or	CCONJ
inlawrev-3506	786	11	more	more	ADV
inlawrev-3506	786	12	accurate	accurate	ADJ
inlawrev-3506	786	13	estimate	estimate	NOUN
inlawrev-3506	786	14	of	of	ADP
inlawrev-3506	786	15	his	his	PRON
inlawrev-3506	786	16	drug	drug	NOUN
inlawrev-3506	786	17	related	relate	VERB
inlawrev-3506	786	18	income	income	NOUN
inlawrev-3506	786	19	,	,	PUNCT
inlawrev-3506	786	20	nor	nor	CCONJ
inlawrev-3506	786	21	did	do	AUX
inlawrev-3506	786	22	he	he	PRON
inlawrev-3506	786	23	suggest	suggest	VERB
inlawrev-3506	786	24	who	who	PRON
inlawrev-3506	786	25	,	,	PUNCT
inlawrev-3506	786	26	ifnot	ifnot	ADV
inlawrev-3506	786	27	he	he	PRON
inlawrev-3506	786	28	,	,	PUNCT
inlawrev-3506	786	29	was	be	AUX
inlawrev-3506	786	30	receiving	receive	VERB
inlawrev-3506	786	31	the	the	DET
inlawrev-3506	786	32	majority	majority	NOUN
inlawrev-3506	786	33	of	of	ADP
inlawrev-3506	786	34	income	income	NOUN
inlawrev-3506	786	35	arising	arise	VERB
inlawrev-3506	786	36	from	from	ADP
inlawrev-3506	786	37	drug	drug	NOUN
inlawrev-3506	786	38	trafficking	trafficking	NOUN
inlawrev-3506	786	39	at	at	ADP
inlawrev-3506	786	40	hanover	hanover	PROPN
inlawrev-3506	786	41	place	place	NOUN
inlawrev-3506	786	42	in	in	ADP
inlawrev-3506	786	43	1985	1985	NUM
inlawrev-3506	786	44	.	.	PUNCT
inlawrev-3506	787	1	i	i	PRON
inlawrev-3506	787	2	d	d	PROPN
inlawrev-3506	787	3	at	at	ADP
inlawrev-3506	787	4	373	373	NUM
inlawrev-3506	787	5	.	.	PUNCT
inlawrev-3506	788	1	see	see	VERB
inlawrev-3506	788	2	alsomand'ma	alsomand'ma	ADJ
inlawrev-3506	788	3	.	.	PUNCT
inlawrev-3506	789	1	v.	v.	CCONJ
inlawrev-3506	789	2	comm'r	comm'r	NOUN
inlawrev-3506	789	3	,	,	PUNCT
inlawrev-3506	789	4	43	43	NUM
inlawrev-3506	789	5	t.c.m	t.c.m	NOUN
inlawrev-3506	789	6	.	.	PUNCT
inlawrev-3506	790	1	(	(	PUNCT
inlawrev-3506	790	2	cch	cch	NOUN
inlawrev-3506	790	3	)	)	PUNCT
inlawrev-3506	790	4	359	359	NUM
inlawrev-3506	790	5	(	(	PUNCT
inlawrev-3506	790	6	1982	1982	NUM
inlawrev-3506	790	7	)	)	PUNCT
inlawrev-3506	790	8	,	,	PUNCT
inlawrev-3506	790	9	ajfd	ajfd	PROPN
inlawrev-3506	790	10	,	,	PUNCT
inlawrev-3506	790	11	758	758	NUM
inlawrev-3506	790	12	f.2d	f.2d	NOUN
inlawrev-3506	790	13	1	1	NUM
inlawrev-3506	790	14	399	399	NUM
inlawrev-3506	790	15	(	(	PUNCT
inlawrev-3506	790	16	1	1	NUM
inlawrev-3506	790	17	1	1	NUM
inlawrev-3506	790	18	th	th	NUM
inlawrev-3506	790	19	cir	cir	NOUN
inlawrev-3506	790	20	.	.	PROPN
inlawrev-3506	791	1	1	1	NUM
inlawrev-3506	791	2	984	984	NUM
inlawrev-3506	791	3	(	(	PUNCT
inlawrev-3506	791	4	per	per	ADP
inlawrev-3506	791	5	curiam	curiam	NOUN
inlawrev-3506	791	6	)	)	PUNCT
inlawrev-3506	791	7	,	,	PUNCT
inlawrev-3506	791	8	and	and	CCONJ
inlawrev-3506	791	9	aff'das	aff'da	NOUN
inlawrev-3506	791	10	modified	modify	VERB
inlawrev-3506	791	11	sub	sub	NOUN
inlawrev-3506	791	12	nom	nom	PROPN
inlawrev-3506	791	13	.	.	PROPN
inlawrev-3506	792	1	schaffer	schaffer	PROPN
inlawrev-3506	792	2	v.	v.	ADP
inlawrev-3506	792	3	comm'r	comm'r	PROPN
inlawrev-3506	792	4	,	,	PUNCT
inlawrev-3506	792	5	779	779	NUM
inlawrev-3506	792	6	f.2d	f.2d	X
inlawrev-3506	792	7	849	849	NUM
inlawrev-3506	792	8	(	(	PUNCT
inlawrev-3506	792	9	2d	2d	NUM
inlawrev-3506	792	10	cir	cir	NOUN
inlawrev-3506	792	11	.	.	PUNCT
inlawrev-3506	792	12	1985	1985	NUM
inlawrev-3506	792	13	)	)	PUNCT
inlawrev-3506	792	14	.	.	PUNCT
inlawrev-3506	793	1	in	in	ADP
inlawrev-3506	793	2	mandina	mandina	PROPN
inlawrev-3506	793	3	,	,	PUNCT
inlawrev-3506	793	4	the	the	DET
inlawrev-3506	793	5	court	court	NOUN
inlawrev-3506	793	6	stated	state	VERB
inlawrev-3506	793	7	:	:	PUNCT
inlawrev-3506	793	8	200	200	NUM
inlawrev-3506	793	9	1	1	NUM
inlawrev-3506	793	10	]	]	PUNCT
inlawrev-3506	793	11	a	a	DET
inlawrev-3506	793	12	reply	reply	NOUN
inlawrev-3506	793	13	to	to	ADP
inlawrev-3506	793	14	professor	professor	NOUN
inlawrev-3506	793	15	schoenfeld	schoenfeld	VERB
inlawrev-3506	793	16	1	1	NUM
inlawrev-3506	793	17	69	69	NUM
inlawrev-3506	793	18	in	in	ADP
inlawrev-3506	793	19	conspiracy	conspiracy	NOUN
inlawrev-3506	793	20	cases	case	NOUN
inlawrev-3506	793	21	,	,	PUNCT
inlawrev-3506	793	22	the	the	DET
inlawrev-3506	793	23	irs	irs	PROPN
inlawrev-3506	793	24	faces	face	VERB
inlawrev-3506	793	25	another	another	DET
inlawrev-3506	793	26	level	level	NOUN
inlawrev-3506	793	27	of	of	ADP
inlawrev-3506	793	28	complication	complication	NOUN
inlawrev-3506	793	29	in	in	ADP
inlawrev-3506	793	30	determining	determine	VERB
inlawrev-3506	793	31	the	the	DET
inlawrev-3506	793	32	taxpayer	taxpayer	NOUN
inlawrev-3506	793	33	's	's	PART
inlawrev-3506	793	34	deficiency	deficiency	NOUN
inlawrev-3506	793	35	,	,	PUNCT
inlawrev-3506	793	36	and	and	CCONJ
inlawrev-3506	793	37	the	the	DET
inlawrev-3506	793	38	taxpayer	taxpayer	NOUN
inlawrev-3506	793	39	faces	face	VERB
inlawrev-3506	793	40	a	a	DET
inlawrev-3506	793	41	corresponding	correspond	VERB
inlawrev-3506	793	42	complication	complication	NOUN
inlawrev-3506	793	43	in	in	ADP
inlawrev-3506	793	44	rebutting	rebut	VERB
inlawrev-3506	793	45	that	that	SCONJ
inlawrev-3506	793	46	determination	determination	NOUN
inlawrev-3506	793	47	.	.	PUNCT
inlawrev-3506	794	1	once	once	SCONJ
inlawrev-3506	794	2	the	the	DET
inlawrev-3506	794	3	irs	irs	PROPN
inlawrev-3506	794	4	has	have	AUX
inlawrev-3506	794	5	reconstructed	reconstruct	VERB
inlawrev-3506	794	6	income	income	NOUN
inlawrev-3506	794	7	from	from	ADP
inlawrev-3506	794	8	the	the	DET
inlawrev-3506	794	9	conspiracy	conspiracy	NOUN
inlawrev-3506	794	10	,	,	PUNCT
inlawrev-3506	794	11	it	it	PRON
inlawrev-3506	794	12	must	must	AUX
inlawrev-3506	794	13	allocate	allocate	VERB
inlawrev-3506	794	14	the	the	DET
inlawrev-3506	794	15	income	income	NOUN
inlawrev-3506	794	16	among	among	ADP
inlawrev-3506	794	17	the	the	DET
inlawrev-3506	794	18	participants	participant	NOUN
inlawrev-3506	794	19	.	.	PUNCT
inlawrev-3506	795	1	professor	professor	NOUN
inlawrev-3506	795	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	795	3	refers	refer	VERB
inlawrev-3506	795	4	to	to	ADP
inlawrev-3506	795	5	allocation	allocation	NOUN
inlawrev-3506	795	6	of	of	ADP
inlawrev-3506	795	7	aggregate	aggregate	ADJ
inlawrev-3506	795	8	conspiracy	conspiracy	NOUN
inlawrev-3506	795	9	profits	profit	NOUN
inlawrev-3506	795	10	as	as	ADP
inlawrev-3506	795	11	the	the	DET
inlawrev-3506	795	12	"	"	PUNCT
inlawrev-3506	795	13	slice	slice	NOUN
inlawrev-3506	795	14	of	of	ADP
inlawrev-3506	795	15	the	the	DET
inlawrev-3506	795	16	pie	pie	NOUN
inlawrev-3506	795	17	"	"	PUNCT
inlawrev-3506	795	18	approach	approach	NOUN
inlawrev-3506	795	19	.	.	PUNCT
inlawrev-3506	796	1	'	'	PUNCT
inlawrev-3506	796	2	^^	^^	PUNCT
inlawrev-3506	796	3	the	the	DET
inlawrev-3506	796	4	irs	irs	PROPN
inlawrev-3506	796	5	may	may	AUX
inlawrev-3506	796	6	alternatively	alternatively	ADV
inlawrev-3506	796	7	use	use	VERB
inlawrev-3506	796	8	what	what	PRON
inlawrev-3506	796	9	professor	professor	NOUN
inlawrev-3506	796	10	schoenfeld	schoenfeld	PROPN
inlawrev-3506	796	11	terms	term	VERB
inlawrev-3506	796	12	the	the	DET
inlawrev-3506	796	13	"	"	PUNCT
inlawrev-3506	796	14	act	act	NOUN
inlawrev-3506	796	15	-	-	PUNCT
inlawrev-3506	796	16	by	by	ADP
inlawrev-3506	796	17	-	-	PUNCT
inlawrev-3506	796	18	act	act	NOUN
inlawrev-3506	796	19	approach,"'^^	approach,"'^^	PROPN
inlawrev-3506	796	20	under	under	ADP
inlawrev-3506	796	21	which	which	PRON
inlawrev-3506	796	22	the	the	DET
inlawrev-3506	796	23	irs	irs	PROPN
inlawrev-3506	796	24	allocates	allocate	VERB
inlawrev-3506	796	25	among	among	ADP
inlawrev-3506	796	26	co	co	NOUN
inlawrev-3506	796	27	-	-	NOUN
inlawrev-3506	796	28	conspirators	conspirator	NOUN
inlawrev-3506	796	29	profits	profit	NOUN
inlawrev-3506	796	30	from	from	ADP
inlawrev-3506	796	31	each	each	PRON
inlawrev-3506	796	32	of	of	ADP
inlawrev-3506	796	33	the	the	DET
inlawrev-3506	796	34	conspiracy	conspiracy	NOUN
inlawrev-3506	796	35	's	's	PART
inlawrev-3506	796	36	acts	act	NOUN
inlawrev-3506	796	37	rather	rather	ADV
inlawrev-3506	796	38	than	than	ADP
inlawrev-3506	796	39	on	on	ADP
inlawrev-3506	796	40	an	an	DET
inlawrev-3506	796	41	aggregate	aggregate	ADJ
inlawrev-3506	796	42	basis	basis	NOUN
inlawrev-3506	796	43	.	.	PUNCT
inlawrev-3506	797	1	'	'	PUNCT
inlawrev-3506	797	2	^	^	SYM
inlawrev-3506	797	3	'	'	PUNCT
inlawrev-3506	797	4	under	under	ADP
inlawrev-3506	797	5	either	either	DET
inlawrev-3506	797	6	method	method	NOUN
inlawrev-3506	797	7	of	of	ADP
inlawrev-3506	797	8	allocation	allocation	NOUN
inlawrev-3506	797	9	,	,	PUNCT
inlawrev-3506	797	10	the	the	DET
inlawrev-3506	797	11	irs	irs	PROPN
inlawrev-3506	797	12	may	may	AUX
inlawrev-3506	797	13	protectively	protectively	ADV
inlawrev-3506	797	14	redundantly	redundantly	ADV
inlawrev-3506	797	15	allocate	allocate	VERB
inlawrev-3506	797	16	the	the	DET
inlawrev-3506	797	17	total	total	ADJ
inlawrev-3506	797	18	amount	amount	NOUN
inlawrev-3506	797	19	(	(	PUNCT
inlawrev-3506	797	20	of	of	ADP
inlawrev-3506	797	21	the	the	DET
inlawrev-3506	797	22	pie	pie	NOUN
inlawrev-3506	797	23	or	or	CCONJ
inlawrev-3506	797	24	of	of	ADP
inlawrev-3506	797	25	profits	profit	NOUN
inlawrev-3506	797	26	from	from	ADP
inlawrev-3506	797	27	each	each	DET
inlawrev-3506	797	28	act).'^^	act).'^^	PROPN
inlawrev-3506	797	29	professor	professor	NOUN
inlawrev-3506	797	30	schoenfeld	schoenfeld	PROPN
inlawrev-3506	797	31	expresses	express	VERB
inlawrev-3506	797	32	concern	concern	NOUN
inlawrev-3506	797	33	about	about	ADP
inlawrev-3506	797	34	the	the	DET
inlawrev-3506	797	35	irs	irs	PROPN
inlawrev-3506	797	36	's	's	PART
inlawrev-3506	797	37	protective	protective	ADJ
inlawrev-3506	797	38	allocation	allocation	NOUN
inlawrev-3506	797	39	of	of	ADP
inlawrev-3506	797	40	the	the	DET
inlawrev-3506	797	41	same	same	ADJ
inlawrev-3506	797	42	dollar	dollar	NOUN
inlawrev-3506	797	43	amounts	amount	VERB
inlawrev-3506	797	44	to	to	ADP
inlawrev-3506	797	45	multiple	multiple	ADJ
inlawrev-3506	797	46	co	co	NOUN
inlawrev-3506	797	47	-	-	NOUN
inlawrev-3506	797	48	conspirators	conspirator	NOUN
inlawrev-3506	797	49	.	.	PUNCT
inlawrev-3506	798	1	^^^	^^^	NOUN
inlawrev-3506	798	2	this	this	PRON
inlawrev-3506	798	3	is	be	AUX
inlawrev-3506	798	4	an	an	DET
inlawrev-3506	798	5	important	important	ADJ
inlawrev-3506	798	6	issue	issue	NOUN
inlawrev-3506	798	7	because	because	SCONJ
inlawrev-3506	798	8	of	of	ADP
inlawrev-3506	798	9	the	the	DET
inlawrev-3506	798	10	taxpayer	taxpayer	NOUN
inlawrev-3506	798	11	's	's	PART
inlawrev-3506	798	12	burden	burden	NOUN
inlawrev-3506	798	13	of	of	ADP
inlawrev-3506	798	14	proving	prove	VERB
inlawrev-3506	798	15	the	the	DET
inlawrev-3506	798	16	amount	amount	NOUN
inlawrev-3506	798	17	of	of	ADP
inlawrev-3506	798	18	the	the	DET
inlawrev-3506	798	19	deficiency	deficiency	NOUN
inlawrev-3506	798	20	that	that	PRON
inlawrev-3506	798	21	is	be	AUX
inlawrev-3506	798	22	not	not	PART
inlawrev-3506	798	23	attributable	attributable	ADJ
inlawrev-3506	798	24	to	to	ADP
inlawrev-3506	798	25	fraud	fraud	NOUN
inlawrev-3506	798	26	.	.	PUNCT
inlawrev-3506	799	1	^^'^	^^'^	NOUN
inlawrev-3506	799	2	it	it	PRON
inlawrev-3506	799	3	may	may	AUX
inlawrev-3506	799	4	be	be	AUX
inlawrev-3506	799	5	difficult	difficult	ADJ
inlawrev-3506	799	6	for	for	SCONJ
inlawrev-3506	799	7	the	the	DET
inlawrev-3506	799	8	taxpayer	taxpayer	NOUN
inlawrev-3506	799	9	to	to	PART
inlawrev-3506	799	10	prove	prove	VERB
inlawrev-3506	799	11	that	that	SCONJ
inlawrev-3506	799	12	too	too	ADV
inlawrev-3506	799	13	much	much	ADJ
inlawrev-3506	799	14	ofthe	ofthe	ADJ
inlawrev-3506	799	15	conspiracy	conspiracy	NOUN
inlawrev-3506	799	16	's	's	PART
inlawrev-3506	799	17	income	income	NOUN
inlawrev-3506	799	18	was	be	AUX
inlawrev-3506	799	19	assigned	assign	VERB
inlawrev-3506	799	20	to	to	ADP
inlawrev-3506	799	21	him	he	PRON
inlawrev-3506	799	22	rather	rather	ADV
inlawrev-3506	799	23	than	than	ADP
inlawrev-3506	799	24	to	to	ADP
inlawrev-3506	799	25	coconspirators	coconspirator	NOUN
inlawrev-3506	799	26	,	,	PUNCT
inlawrev-3506	799	27	particularly	particularly	ADV
inlawrev-3506	799	28	in	in	ADP
inlawrev-3506	799	29	the	the	DET
inlawrev-3506	799	30	likely	likely	ADJ
inlawrev-3506	799	31	absence	absence	NOUN
inlawrev-3506	799	32	of	of	ADP
inlawrev-3506	799	33	books	book	NOUN
inlawrev-3506	799	34	and	and	CCONJ
inlawrev-3506	799	35	records	record	NOUN
inlawrev-3506	799	36	.	.	PUNCT
inlawrev-3506	800	1	yet	yet	ADV
inlawrev-3506	800	2	,	,	PUNCT
inlawrev-3506	800	3	as	as	SCONJ
inlawrev-3506	800	4	professor	professor	NOUN
inlawrev-3506	800	5	schoenfeld	schoenfeld	NOUN
inlawrev-3506	800	6	notes	note	VERB
inlawrev-3506	800	7	,	,	PUNCT
inlawrev-3506	800	8	if	if	SCONJ
inlawrev-3506	800	9	the	the	DET
inlawrev-3506	800	10	irs	irs	PROPN
inlawrev-3506	800	11	does	do	AUX
inlawrev-3506	800	12	not	not	PART
inlawrev-3506	800	13	take	take	VERB
inlawrev-3506	800	14	a	a	DET
inlawrev-3506	800	15	protective	protective	ADJ
inlawrev-3506	800	16	position	position	NOUN
inlawrev-3506	800	17	,	,	PUNCT
inlawrev-3506	800	18	it	it	PRON
inlawrev-3506	800	19	increases	increase	VERB
inlawrev-3506	800	20	its	its	PRON
inlawrev-3506	800	21	risk	risk	NOUN
inlawrev-3506	800	22	of	of	ADP
inlawrev-3506	800	23	whipsaw	whipsaw	NOUN
inlawrev-3506	800	24	.	.	PUNCT
inlawrev-3506	801	1	'^^	'^^	PROPN
inlawrev-3506	801	2	professor	professor	NOUN
inlawrev-3506	801	3	schoenfeld	schoenfeld	NOUN
inlawrev-3506	801	4	also	also	ADV
inlawrev-3506	801	5	points	point	VERB
inlawrev-3506	801	6	out	out	ADP
inlawrev-3506	801	7	that	that	SCONJ
inlawrev-3506	801	8	some	some	DET
inlawrev-3506	801	9	co	co	NOUN
inlawrev-3506	801	10	-	-	NOUN
inlawrev-3506	801	11	conspirators	conspirator	NOUN
inlawrev-3506	801	12	may	may	AUX
inlawrev-3506	801	13	not	not	PART
inlawrev-3506	801	14	have	have	AUX
inlawrev-3506	801	15	received	receive	VERB
inlawrev-3506	801	16	notices	notice	NOUN
inlawrev-3506	801	17	of	of	ADP
inlawrev-3506	801	18	deficiency	deficiency	NOUN
inlawrev-3506	801	19	,	,	PUNCT
inlawrev-3506	801	20	perhaps	perhaps	ADV
inlawrev-3506	801	21	because	because	SCONJ
inlawrev-3506	801	22	they	they	PRON
inlawrev-3506	801	23	were	be	AUX
inlawrev-3506	801	24	not	not	PART
inlawrev-3506	801	25	convicted	convict	VERB
inlawrev-3506	801	26	of	of	ADP
inlawrev-3506	801	27	since	since	SCONJ
inlawrev-3506	801	28	we	we	PRON
inlawrev-3506	801	29	have	have	AUX
inlawrev-3506	801	30	concluded	conclude	VERB
inlawrev-3506	801	31	that	that	SCONJ
inlawrev-3506	801	32	respondent	respondent	NOUN
inlawrev-3506	801	33	has	have	AUX
inlawrev-3506	801	34	shown	show	VERB
inlawrev-3506	801	35	with	with	ADP
inlawrev-3506	801	36	respect	respect	NOUN
inlawrev-3506	801	37	to	to	ADP
inlawrev-3506	801	38	each	each	DET
inlawrev-3506	801	39	petitioner	petitioner	NOUN
inlawrev-3506	801	40	an	an	DET
inlawrev-3506	801	41	underpayment	underpayment	ADJ
inlawrev-3506	801	42	oftax	oftax	NOUN
inlawrev-3506	801	43	in	in	ADP
inlawrev-3506	801	44	the	the	DET
inlawrev-3506	801	45	year	year	NOUN
inlawrev-3506	801	46	1969	1969	NUM
inlawrev-3506	801	47	,	,	PUNCT
inlawrev-3506	801	48	a	a	DET
inlawrev-3506	801	49	part	part	NOUN
inlawrev-3506	801	50	ofwhich	ofwhich	PRON
inlawrev-3506	801	51	was	be	AUX
inlawrev-3506	801	52	due	due	ADJ
inlawrev-3506	801	53	to	to	ADP
inlawrev-3506	801	54	fraud	fraud	VERB
inlawrev-3506	801	55	,	,	PUNCT
inlawrev-3506	801	56	it	it	PRON
inlawrev-3506	801	57	is	be	AUX
inlawrev-3506	801	58	incumbent	incumbent	ADJ
inlawrev-3506	801	59	on	on	ADP
inlawrev-3506	801	60	petitioners	petitioner	NOUN
inlawrev-3506	801	61	to	to	PART
inlawrev-3506	801	62	show	show	VERB
inlawrev-3506	801	63	that	that	SCONJ
inlawrev-3506	801	64	the	the	DET
inlawrev-3506	801	65	amounts	amount	NOUN
inlawrev-3506	801	66	ofthe	ofthe	ADJ
inlawrev-3506	801	67	deficiencies	deficiency	NOUN
inlawrev-3506	801	68	as	as	SCONJ
inlawrev-3506	801	69	determined	determine	VERB
inlawrev-3506	801	70	by	by	ADP
inlawrev-3506	801	71	respondent	respondent	NOUN
inlawrev-3506	801	72	are	be	AUX
inlawrev-3506	801	73	in	in	ADP
inlawrev-3506	801	74	error	error	NOUN
inlawrev-3506	801	75	.	.	PUNCT
inlawrev-3506	802	1	because	because	SCONJ
inlawrev-3506	802	2	of	of	ADP
inlawrev-3506	802	3	the	the	DET
inlawrev-3506	802	4	position	position	NOUN
inlawrev-3506	802	5	taken	take	VERB
inlawrev-3506	802	6	by	by	ADP
inlawrev-3506	802	7	each	each	DET
inlawrev-3506	802	8	petitioner	petitioner	NOUN
inlawrev-3506	802	9	,	,	PUNCT
inlawrev-3506	802	10	that	that	SCONJ
inlawrev-3506	802	11	he	he	PRON
inlawrev-3506	802	12	had	have	AUX
inlawrev-3506	802	13	received	receive	VERB
inlawrev-3506	802	14	no	no	DET
inlawrev-3506	802	15	unreported	unreported	ADJ
inlawrev-3506	802	16	income	income	NOUN
inlawrev-3506	802	17	,	,	PUNCT
inlawrev-3506	802	18	it	it	PRON
inlawrev-3506	802	19	is	be	AUX
inlawrev-3506	802	20	very	very	ADV
inlawrev-3506	802	21	difficult	difficult	ADJ
inlawrev-3506	802	22	to	to	PART
inlawrev-3506	802	23	determine	determine	VERB
inlawrev-3506	802	24	exactly	exactly	ADV
inlawrev-3506	802	25	how	how	SCONJ
inlawrev-3506	802	26	much	much	ADJ
inlawrev-3506	802	27	of	of	ADP
inlawrev-3506	802	28	the	the	DET
inlawrev-3506	802	29	money	money	NOUN
inlawrev-3506	802	30	extracted	extract	VERB
inlawrev-3506	802	31	from	from	ADP
inlawrev-3506	802	32	dmi	dmi	PROPN
inlawrev-3506	802	33	by	by	ADP
inlawrev-3506	802	34	the	the	DET
inlawrev-3506	802	35	four	four	NUM
inlawrev-3506	802	36	petitioners	petitioner	NOUN
inlawrev-3506	802	37	was	be	AUX
inlawrev-3506	802	38	taken	take	VERB
inlawrev-3506	802	39	by	by	ADP
inlawrev-3506	802	40	each	each	PRON
inlawrev-3506	802	41	.	.	PUNCT
inlawrev-3506	803	1	i	i	PRON
inlawrev-3506	803	2	d.	d.	PROPN
inlawrev-3506	803	3	(	(	PUNCT
inlawrev-3506	803	4	citation	citation	NOUN
inlawrev-3506	803	5	omitted	omit	VERB
inlawrev-3506	803	6	)	)	PUNCT
inlawrev-3506	803	7	.	.	PUNCT
inlawrev-3506	804	1	1	1	NUM
inlawrev-3506	804	2	79	79	NUM
inlawrev-3506	804	3	.	.	PUNCT
inlawrev-3506	805	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	805	2	,	,	PUNCT
inlawrev-3506	805	3	supra	supra	PROPN
inlawrev-3506	805	4	note	note	PROPN
inlawrev-3506	805	5	5	5	NUM
inlawrev-3506	805	6	,	,	PUNCT
inlawrev-3506	805	7	at	at	ADP
inlawrev-3506	805	8	544	544	NUM
inlawrev-3506	805	9	.	.	NOUN
inlawrev-3506	805	10	180	180	NUM
inlawrev-3506	805	11	.	.	PUNCT
inlawrev-3506	806	1	i	i	PRON
inlawrev-3506	806	2	d.	d.	PROPN
inlawrev-3506	806	3	181	181	NUM
inlawrev-3506	806	4	.	.	PUNCT
inlawrev-3506	807	1	i	i	PRON
inlawrev-3506	807	2	d.	d.	PROPN
inlawrev-3506	807	3	182	182	NUM
inlawrev-3506	807	4	.	.	PUNCT
inlawrev-3506	808	1	see	see	VERB
inlawrev-3506	808	2	i	i	PRON
inlawrev-3506	808	3	d.	d.	PROPN
inlawrev-3506	808	4	at	at	ADP
inlawrev-3506	808	5	543	543	NUM
inlawrev-3506	808	6	-	-	SYM
inlawrev-3506	808	7	44	44	NUM
inlawrev-3506	808	8	.	.	PUNCT
inlawrev-3506	809	1	the	the	DET
inlawrev-3506	809	2	irs	irs	PROPN
inlawrev-3506	809	3	does	do	AUX
inlawrev-3506	809	4	not	not	PART
inlawrev-3506	809	5	always	always	ADV
inlawrev-3506	809	6	use	use	VERB
inlawrev-3506	809	7	redundant	redundant	ADJ
inlawrev-3506	809	8	allocation	allocation	NOUN
inlawrev-3506	809	9	.	.	PUNCT
inlawrev-3506	810	1	see	see	VERB
inlawrev-3506	810	2	,	,	PUNCT
inlawrev-3506	810	3	e.g	e.g	PROPN
inlawrev-3506	810	4	..	..	PROPN
inlawrev-3506	810	5	barber	barber	PROPN
inlawrev-3506	810	6	v.	v.	ADP
inlawrev-3506	810	7	comm'r	comm'r	PROPN
inlawrev-3506	810	8	,	,	PUNCT
inlawrev-3506	810	9	39	39	NUM
inlawrev-3506	810	10	t.c.m	t.c.m	NOUN
inlawrev-3506	810	11	.	.	PUNCT
inlawrev-3506	811	1	(	(	PUNCT
inlawrev-3506	811	2	cch	cch	PROPN
inlawrev-3506	811	3	)	)	PUNCT
inlawrev-3506	811	4	1026	1026	NUM
inlawrev-3506	811	5	,	,	PUNCT
inlawrev-3506	811	6	1029	1029	NUM
inlawrev-3506	811	7	(	(	PUNCT
inlawrev-3506	811	8	1980	1980	NUM
inlawrev-3506	811	9	)	)	PUNCT
inlawrev-3506	811	10	(	(	PUNCT
inlawrev-3506	811	11	upholding	uphold	VERB
inlawrev-3506	811	12	irs	irs	PROPN
inlawrev-3506	811	13	determination	determination	NOUN
inlawrev-3506	811	14	that	that	SCONJ
inlawrev-3506	811	15	one	one	NUM
inlawrev-3506	811	16	-	-	PUNCT
inlawrev-3506	811	17	seventh	seventh	ADJ
inlawrev-3506	811	18	ofbank	ofbank	ADJ
inlawrev-3506	811	19	robbery	robbery	NOUN
inlawrev-3506	811	20	proceeds	proceed	NOUN
inlawrev-3506	811	21	would	would	AUX
inlawrev-3506	811	22	be	be	AUX
inlawrev-3506	811	23	allocated	allocate	VERB
inlawrev-3506	811	24	to	to	ADP
inlawrev-3506	811	25	taxpayer	taxpayer	NOUN
inlawrev-3506	811	26	,	,	PUNCT
inlawrev-3506	811	27	one	one	NUM
inlawrev-3506	811	28	ofseven	ofseven	ADJ
inlawrev-3506	811	29	participants	participant	NOUN
inlawrev-3506	811	30	)	)	PUNCT
inlawrev-3506	811	31	,	,	PUNCT
inlawrev-3506	811	32	aff'd	aff'd	NOUN
inlawrev-3506	811	33	,	,	PUNCT
inlawrev-3506	811	34	679	679	NUM
inlawrev-3506	811	35	f.2d	f.2d	NOUN
inlawrev-3506	811	36	896	896	NUM
inlawrev-3506	811	37	(	(	PUNCT
inlawrev-3506	811	38	9th	9th	ADJ
inlawrev-3506	811	39	cir	cir	NOUN
inlawrev-3506	811	40	.	.	PROPN
inlawrev-3506	811	41	1982	1982	NUM
inlawrev-3506	811	42	)	)	PUNCT
inlawrev-3506	811	43	.	.	PUNCT
inlawrev-3506	812	1	183	183	NUM
inlawrev-3506	812	2	.	.	PUNCT
inlawrev-3506	813	1	see	see	VERB
inlawrev-3506	813	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	813	3	,	,	PUNCT
inlawrev-3506	813	4	supra	supra	PROPN
inlawrev-3506	813	5	note	note	PROPN
inlawrev-3506	813	6	5	5	NUM
inlawrev-3506	813	7	,	,	PUNCT
inlawrev-3506	813	8	at	at	ADP
inlawrev-3506	813	9	544	544	NUM
inlawrev-3506	813	10	-	-	SYM
inlawrev-3506	813	11	47	47	NUM
inlawrev-3506	813	12	.	.	PUNCT
inlawrev-3506	814	1	184	184	NUM
inlawrev-3506	814	2	.	.	X
inlawrev-3506	815	1	5'eei.r.c.§	5'eei.r.c.§	NOUN
inlawrev-3506	815	2	6663(b	6663(b	NUM
inlawrev-3506	815	3	)	)	PUNCT
inlawrev-3506	815	4	(	(	PUNCT
inlawrev-3506	815	5	1994	1994	NUM
inlawrev-3506	815	6	)	)	PUNCT
inlawrev-3506	815	7	.	.	PUNCT
inlawrev-3506	816	1	1	1	NUM
inlawrev-3506	816	2	85	85	NUM
inlawrev-3506	816	3	.	.	PUNCT
inlawrev-3506	817	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	817	2	,	,	PUNCT
inlawrev-3506	817	3	supra	supra	PROPN
inlawrev-3506	817	4	note	note	NOUN
inlawrev-3506	817	5	5	5	NUM
inlawrev-3506	817	6	,	,	PUNCT
inlawrev-3506	817	7	at	at	ADP
inlawrev-3506	817	8	543	543	NUM
inlawrev-3506	817	9	.	.	PUNCT
inlawrev-3506	818	1	a	a	DET
inlawrev-3506	818	2	whipsaw	whipsaw	NOUN
inlawrev-3506	818	3	situation	situation	NOUN
inlawrev-3506	818	4	occurs	occur	VERB
inlawrev-3506	818	5	in	in	ADP
inlawrev-3506	818	6	the	the	DET
inlawrev-3506	818	7	tax	tax	NOUN
inlawrev-3506	818	8	field	field	NOUN
inlawrev-3506	818	9	when	when	SCONJ
inlawrev-3506	818	10	two	two	NUM
inlawrev-3506	818	11	taxpayers	taxpayer	NOUN
inlawrev-3506	818	12	take	take	VERB
inlawrev-3506	818	13	positions	position	NOUN
inlawrev-3506	818	14	with	with	ADP
inlawrev-3506	818	15	respect	respect	NOUN
inlawrev-3506	818	16	to	to	ADP
inlawrev-3506	818	17	a	a	DET
inlawrev-3506	818	18	particular	particular	ADJ
inlawrev-3506	818	19	transaction	transaction	NOUN
inlawrev-3506	818	20	which	which	PRON
inlawrev-3506	818	21	are	be	AUX
inlawrev-3506	818	22	so	so	ADV
inlawrev-3506	818	23	inconsistent	inconsistent	ADJ
inlawrev-3506	818	24	with	with	ADP
inlawrev-3506	818	25	each	each	DET
inlawrev-3506	818	26	other	other	ADJ
inlawrev-3506	818	27	that	that	SCONJ
inlawrev-3506	818	28	only	only	ADV
inlawrev-3506	818	29	one	one	NUM
inlawrev-3506	818	30	should	should	AUX
inlawrev-3506	818	31	logically	logically	ADV
inlawrev-3506	818	32	succeed	succeed	VERB
inlawrev-3506	818	33	—	—	PUNCT
inlawrev-3506	818	34	and	and	CCONJ
inlawrev-3506	818	35	yet	yet	ADV
inlawrev-3506	818	36	,	,	PUNCT
inlawrev-3506	818	37	because	because	SCONJ
inlawrev-3506	818	38	ofjurisdictional	ofjurisdictional	ADJ
inlawrev-3506	818	39	or	or	CCONJ
inlawrev-3506	818	40	procedural	procedural	ADJ
inlawrev-3506	818	41	reasons	reason	NOUN
inlawrev-3506	818	42	,	,	PUNCT
inlawrev-3506	818	43	first	first	ADV
inlawrev-3506	818	44	one	one	NUM
inlawrev-3506	818	45	and	and	CCONJ
inlawrev-3506	818	46	then	then	ADV
inlawrev-3506	818	47	the	the	DET
inlawrev-3506	818	48	other	other	ADJ
inlawrev-3506	818	49	prevails	prevail	NOUN
inlawrev-3506	818	50	against	against	ADP
inlawrev-3506	818	51	the	the	DET
inlawrev-3506	818	52	government	government	NOUN
inlawrev-3506	818	53	.	.	PUNCT
inlawrev-3506	819	1	remarks	remark	NOUN
inlawrev-3506	819	2	by	by	ADP
inlawrev-3506	819	3	phillip	phillip	PROPN
inlawrev-3506	819	4	r.	r.	PROPN
inlawrev-3506	819	5	miller	miller	PROPN
inlawrev-3506	819	6	at	at	ADP
inlawrev-3506	819	7	court	court	NOUN
inlawrev-3506	819	8	of	of	ADP
inlawrev-3506	819	9	claims	claim	NOUN
inlawrev-3506	819	10	judicial	judicial	ADJ
inlawrev-3506	819	11	conference	conference	NOUN
inlawrev-3506	819	12	,	,	PUNCT
inlawrev-3506	819	13	october	october	PROPN
inlawrev-3506	819	14	14	14	NUM
inlawrev-3506	819	15	,	,	PUNCT
inlawrev-3506	819	16	1971	1971	NUM
inlawrev-3506	819	17	,	,	PUNCT
inlawrev-3506	819	18	on	on	ADP
inlawrev-3506	819	19	whipsaw	whipsaw	NOUN
inlawrev-3506	819	20	problems	problem	NOUN
inlawrev-3506	819	21	in	in	ADP
inlawrev-3506	819	22	tax	tax	NOUN
inlawrev-3506	819	23	cases	case	NOUN
inlawrev-3506	819	24	,	,	PUNCT
inlawrev-3506	819	25	25	25	NUM
inlawrev-3506	819	26	tax	tax	NOUN
inlawrev-3506	819	27	lawyer	lawyer	NOUN
inlawrev-3506	819	28	193	193	NUM
inlawrev-3506	819	29	(	(	PUNCT
inlawrev-3506	819	30	1972	1972	NUM
inlawrev-3506	819	31	)	)	PUNCT
inlawrev-3506	819	32	.	.	PUNCT
inlawrev-3506	820	1	170	170	NUM
inlawrev-3506	820	2	indiana	indiana	PROPN
inlawrev-3506	820	3	law	law	PROPN
inlawrev-3506	820	4	review	review	NOUN
inlawrev-3506	820	5	[	[	X
inlawrev-3506	820	6	vol	vol	NOUN
inlawrev-3506	820	7	.	.	PUNCT
inlawrev-3506	820	8	35:143	35:143	ADJ
inlawrev-3506	820	9	underlying	underlie	VERB
inlawrev-3506	820	10	crimes	crime	NOUN
inlawrev-3506	820	11	*	*	PUNCT
inlawrev-3506	820	12	^^	^^	PUNCT
inlawrev-3506	820	13	(	(	PUNCT
inlawrev-3506	820	14	and	and	CCONJ
inlawrev-3506	820	15	thus	thus	ADV
inlawrev-3506	820	16	fraud	fraud	NOUN
inlawrev-3506	820	17	would	would	AUX
inlawrev-3506	820	18	be	be	AUX
inlawrev-3506	820	19	harder	hard	ADJ
inlawrev-3506	820	20	to	to	PART
inlawrev-3506	820	21	prove	prove	VERB
inlawrev-3506	820	22	)	)	PUNCT
inlawrev-3506	820	23	.	.	PUNCT
inlawrev-3506	821	1	if	if	SCONJ
inlawrev-3506	821	2	one	one	NUM
inlawrev-3506	821	3	taxpayer	taxpayer	NOUN
inlawrev-3506	821	4	successfully	successfully	ADV
inlawrev-3506	821	5	argues	argue	VERB
inlawrev-3506	821	6	that	that	SCONJ
inlawrev-3506	821	7	part	part	NOUN
inlawrev-3506	821	8	of	of	ADP
inlawrev-3506	821	9	his	his	PRON
inlawrev-3506	821	10	"	"	PUNCT
inlawrev-3506	821	11	share	share	NOUN
inlawrev-3506	821	12	"	"	PUNCT
inlawrev-3506	821	13	was	be	AUX
inlawrev-3506	821	14	actually	actually	ADV
inlawrev-3506	821	15	received	receive	VERB
inlawrev-3506	821	16	by	by	ADP
inlawrev-3506	821	17	others	other	NOUN
inlawrev-3506	821	18	,	,	PUNCT
inlawrev-3506	821	19	the	the	DET
inlawrev-3506	821	20	irs	irs	PROPN
inlawrev-3506	821	21	would	would	AUX
inlawrev-3506	821	22	be	be	AUX
inlawrev-3506	821	23	faced	face	VERB
inlawrev-3506	821	24	with	with	ADP
inlawrev-3506	821	25	either	either	CCONJ
inlawrev-3506	821	26	increasing	increase	VERB
inlawrev-3506	821	27	the	the	DET
inlawrev-3506	821	28	deficiency	deficiency	NOUN
inlawrev-3506	821	29	of	of	ADP
inlawrev-3506	821	30	the	the	DET
inlawrev-3506	821	31	others	other	NOUN
inlawrev-3506	821	32	(	(	PUNCT
inlawrev-3506	821	33	procedurally	procedurally	ADV
inlawrev-3506	821	34	disadvantageous	disadvantageous	ADJ
inlawrev-3506	821	35	)	)	PUNCT
inlawrev-3506	821	36	,	,	PUNCT
inlawrev-3506	821	37	or	or	CCONJ
inlawrev-3506	821	38	being	be	AUX
inlawrev-3506	821	39	whipsawed	whipsaw	VERB
inlawrev-3506	821	40	if	if	SCONJ
inlawrev-3506	821	41	those	those	DET
inlawrev-3506	821	42	others	other	NOUN
inlawrev-3506	821	43	were	be	AUX
inlawrev-3506	821	44	either	either	CCONJ
inlawrev-3506	821	45	not	not	PART
inlawrev-3506	821	46	before	before	ADP
inlawrev-3506	821	47	the	the	DET
inlawrev-3506	821	48	court	court	NOUN
inlawrev-3506	821	49	or	or	CCONJ
inlawrev-3506	821	50	had	have	AUX
inlawrev-3506	821	51	already	already	ADV
inlawrev-3506	821	52	successfully	successfully	ADV
inlawrev-3506	821	53	argued	argue	VERB
inlawrev-3506	821	54	that	that	SCONJ
inlawrev-3506	821	55	those	those	DET
inlawrev-3506	821	56	amounts	amount	NOUN
inlawrev-3506	821	57	were	be	AUX
inlawrev-3506	821	58	not	not	PART
inlawrev-3506	821	59	received	receive	VERB
inlawrev-3506	821	60	by	by	ADP
inlawrev-3506	821	61	them	they	PRON
inlawrev-3506	821	62	.	.	PUNCT
inlawrev-3506	822	1	thus	thus	ADV
inlawrev-3506	822	2	,	,	PUNCT
inlawrev-3506	822	3	he	he	PRON
inlawrev-3506	822	4	agrees	agree	VERB
inlawrev-3506	822	5	that	that	SCONJ
inlawrev-3506	822	6	"	"	PUNCT
inlawrev-3506	822	7	the	the	DET
inlawrev-3506	822	8	protective	protective	ADJ
inlawrev-3506	822	9	position	position	NOUN
inlawrev-3506	822	10	makes	make	VERB
inlawrev-3506	822	11	sense"'^^	sense"'^^	PROPN
inlawrev-3506	822	12	under	under	ADP
inlawrev-3506	822	13	a	a	DET
inlawrev-3506	822	14	"	"	PUNCT
inlawrev-3506	822	15	slice	slice	NOUN
inlawrev-3506	822	16	of	of	ADP
inlawrev-3506	822	17	the	the	DET
inlawrev-3506	822	18	pie	pie	NOUN
inlawrev-3506	822	19	"	"	PUNCT
inlawrev-3506	822	20	approach	approach	NOUN
inlawrev-3506	822	21	.	.	PUNCT
inlawrev-3506	823	1	'	'	PUNCT
inlawrev-3506	823	2	^^	^^	PUNCT
inlawrev-3506	823	3	he	he	PRON
inlawrev-3506	823	4	nonetheless	nonetheless	ADV
inlawrev-3506	823	5	questions	question	VERB
inlawrev-3506	823	6	the	the	DET
inlawrev-3506	823	7	"	"	PUNCT
inlawrev-3506	823	8	logic	logic	NOUN
inlawrev-3506	823	9	behind	behind	ADP
inlawrev-3506	823	10	the	the	DET
inlawrev-3506	823	11	protective	protective	ADJ
inlawrev-3506	823	12	position	position	NOUN
inlawrev-3506	823	13	...	...	PUNCT
inlawrev-3506	823	14	in	in	ADP
inlawrev-3506	823	15	act	act	PROPN
inlawrev-3506	823	16	-	-	PUNCT
inlawrev-3506	823	17	by	by	ADP
inlawrev-3506	823	18	-	-	PUNCT
inlawrev-3506	823	19	act	act	NOUN
inlawrev-3506	823	20	cases	case	NOUN
inlawrev-3506	823	21	[	[	X
inlawrev-3506	823	22	,	,	PUNCT
inlawrev-3506	823	23	]	]	X
inlawrev-3506	824	1	[	[	X
inlawrev-3506	824	2	b]ecause	b]ecause	ADP
inlawrev-3506	824	3	there	there	PRON
inlawrev-3506	824	4	is	be	VERB
inlawrev-3506	824	5	no	no	DET
inlawrev-3506	824	6	'	'	PUNCT
inlawrev-3506	824	7	pie	pie	NOUN
inlawrev-3506	824	8	.	.	PUNCT
inlawrev-3506	824	9	'	'	PUNCT
inlawrev-3506	824	10	"	"	PUNCT
inlawrev-3506	824	11	''	''	PUNCT
inlawrev-3506	824	12	"	"	PUNCT
inlawrev-3506	824	13	actually	actually	ADV
inlawrev-3506	824	14	,	,	PUNCT
inlawrev-3506	824	15	the	the	DET
inlawrev-3506	824	16	difference	difference	NOUN
inlawrev-3506	824	17	between	between	ADP
inlawrev-3506	824	18	slice	slice	NOUN
inlawrev-3506	824	19	-	-	PUNCT
inlawrev-3506	824	20	of	of	ADP
inlawrev-3506	824	21	-	-	PUNCT
inlawrev-3506	824	22	the	the	DET
inlawrev-3506	824	23	-	-	PUNCT
inlawrev-3506	824	24	pie	pie	NOUN
inlawrev-3506	824	25	and	and	CCONJ
inlawrev-3506	824	26	act	act	NOUN
inlawrev-3506	824	27	-	-	PUNCT
inlawrev-3506	824	28	by	by	ADP
inlawrev-3506	824	29	-	-	PUNCT
inlawrev-3506	824	30	act	act	NOUN
inlawrev-3506	824	31	case	case	NOUN
inlawrev-3506	824	32	is	be	AUX
inlawrev-3506	824	33	the	the	DET
inlawrev-3506	824	34	number	number	NOUN
inlawrev-3506	824	35	of	of	ADP
inlawrev-3506	824	36	pies	pie	NOUN
inlawrev-3506	824	37	and	and	CCONJ
inlawrev-3506	824	38	size	size	NOUN
inlawrev-3506	824	39	of	of	ADP
inlawrev-3506	824	40	those	those	DET
inlawrev-3506	824	41	pies	pie	NOUN
inlawrev-3506	824	42	.	.	PUNCT
inlawrev-3506	825	1	that	that	PRON
inlawrev-3506	825	2	is	is	ADV
inlawrev-3506	825	3	,	,	PUNCT
inlawrev-3506	825	4	a	a	DET
inlawrev-3506	825	5	particular	particular	ADJ
inlawrev-3506	825	6	case	case	NOUN
inlawrev-3506	825	7	analyzed	analyze	VERB
inlawrev-3506	825	8	as	as	ADP
inlawrev-3506	825	9	a	a	DET
inlawrev-3506	825	10	slice	slice	NOUN
inlawrev-3506	825	11	-	-	PUNCT
inlawrev-3506	825	12	of	of	ADP
inlawrev-3506	825	13	-	-	PUNCT
inlawrev-3506	825	14	the	the	DET
inlawrev-3506	825	15	-	-	PUNCT
inlawrev-3506	825	16	pie	pie	NOUN
inlawrev-3506	825	17	case	case	NOUN
inlawrev-3506	825	18	would	would	AUX
inlawrev-3506	825	19	have	have	VERB
inlawrev-3506	825	20	one	one	NUM
inlawrev-3506	825	21	large	large	ADJ
inlawrev-3506	825	22	pie	pie	NOUN
inlawrev-3506	825	23	for	for	ADP
inlawrev-3506	825	24	allocation	allocation	NOUN
inlawrev-3506	825	25	,	,	PUNCT
inlawrev-3506	825	26	while	while	SCONJ
inlawrev-3506	825	27	that	that	DET
inlawrev-3506	825	28	case	case	NOUN
inlawrev-3506	825	29	analyzed	analyze	VERB
inlawrev-3506	825	30	on	on	ADP
inlawrev-3506	825	31	an	an	DET
inlawrev-3506	825	32	act	act	NOUN
inlawrev-3506	825	33	-	-	PUNCT
inlawrev-3506	825	34	by	by	ADP
inlawrev-3506	825	35	-	-	PUNCT
inlawrev-3506	825	36	act	act	NOUN
inlawrev-3506	825	37	basis	basis	NOUN
inlawrev-3506	825	38	would	would	AUX
inlawrev-3506	825	39	have	have	VERB
inlawrev-3506	825	40	multiple	multiple	ADJ
inlawrev-3506	825	41	,	,	PUNCT
inlawrev-3506	825	42	smaller	small	ADJ
inlawrev-3506	825	43	pies	pie	NOUN
inlawrev-3506	825	44	to	to	PART
inlawrev-3506	825	45	allocate	allocate	VERB
inlawrev-3506	825	46	.	.	PUNCT
inlawrev-3506	826	1	mandina	mandina	PROPN
inlawrev-3506	826	2	v.	v.	PROPN
inlawrev-3506	826	3	commissioner	commissioner	PROPN
inlawrev-3506	826	4	,	,	PUNCT
inlawrev-3506	826	5	^^^	^^^	PROPN
inlawrev-3506	826	6	quoted	quote	VERB
inlawrev-3506	826	7	below	below	ADV
inlawrev-3506	826	8	,	,	PUNCT
inlawrev-3506	826	9	illustrates	illustrate	VERB
inlawrev-3506	826	10	this	this	DET
inlawrev-3506	826	11	principle	principle	NOUN
inlawrev-3506	826	12	.	.	PUNCT
inlawrev-3506	827	1	'^	'^	NOUN
inlawrev-3506	827	2	'	'	PART
inlawrev-3506	827	3	redundant	redundant	ADJ
inlawrev-3506	827	4	allocation	allocation	NOUN
inlawrev-3506	827	5	of	of	ADP
inlawrev-3506	827	6	slices	slice	NOUN
inlawrev-3506	827	7	of	of	ADP
inlawrev-3506	827	8	the	the	DET
inlawrev-3506	827	9	pie	pie	NOUN
inlawrev-3506	827	10	or	or	CCONJ
inlawrev-3506	827	11	pies	pie	NOUN
inlawrev-3506	827	12	involved	involve	VERB
inlawrev-3506	827	13	protects	protect	VERB
inlawrev-3506	827	14	the	the	DET
inlawrev-3506	827	15	irs	irs	PROPN
inlawrev-3506	827	16	,	,	PUNCT
inlawrev-3506	827	17	but	but	CCONJ
inlawrev-3506	827	18	at	at	ADP
inlawrev-3506	827	19	the	the	DET
inlawrev-3506	827	20	expense	expense	NOUN
inlawrev-3506	827	21	of	of	ADP
inlawrev-3506	827	22	taxpayer	taxpayer	NOUN
inlawrev-3506	827	23	difficulties	difficulty	NOUN
inlawrev-3506	827	24	of	of	ADP
inlawrev-3506	827	25	proof	proof	NOUN
inlawrev-3506	827	26	.	.	PUNCT
inlawrev-3506	828	1	as	as	SCONJ
inlawrev-3506	828	2	professor	professor	NOUN
inlawrev-3506	828	3	schoenfeld	schoenfeld	PROPN
inlawrev-3506	828	4	points	point	VERB
inlawrev-3506	828	5	out	out	ADP
inlawrev-3506	828	6	,	,	PUNCT
inlawrev-3506	828	7	the	the	DET
inlawrev-3506	828	8	taxpayer	taxpayer	NOUN
inlawrev-3506	828	9	may	may	AUX
inlawrev-3506	828	10	not	not	PART
inlawrev-3506	828	11	know	know	VERB
inlawrev-3506	828	12	until	until	ADP
inlawrev-3506	828	13	after	after	ADP
inlawrev-3506	828	14	trial	trial	NOUN
inlawrev-3506	828	15	how	how	SCONJ
inlawrev-3506	828	16	much	much	ADV
inlawrev-3506	828	17	the	the	DET
inlawrev-3506	828	18	irs	irs	PROPN
inlawrev-3506	828	19	really	really	ADV
inlawrev-3506	828	20	plans	plan	VERB
inlawrev-3506	828	21	to	to	PART
inlawrev-3506	828	22	attribute	attribute	VERB
inlawrev-3506	828	23	to	to	ADP
inlawrev-3506	828	24	him	he	PRON
inlawrev-3506	828	25	,	,	PUNCT
inlawrev-3506	828	26	hampering	hamper	VERB
inlawrev-3506	828	27	his	his	PRON
inlawrev-3506	828	28	defense	defense	NOUN
inlawrev-3506	828	29	.	.	PUNCT
inlawrev-3506	828	30	'	'	PUNCT
inlawrev-3506	828	31	^^	^^	PUNCT
inlawrev-3506	828	32	yet	yet	ADV
inlawrev-3506	828	33	all	all	PRON
inlawrev-3506	828	34	is	be	AUX
inlawrev-3506	828	35	not	not	PART
inlawrev-3506	828	36	lost	lose	VERB
inlawrev-3506	828	37	.	.	PUNCT
inlawrev-3506	829	1	"	"	PUNCT
inlawrev-3506	829	2	the	the	DET
inlawrev-3506	829	3	commissioner	commissioner	NOUN
inlawrev-3506	829	4	has	have	VERB
inlawrev-3506	829	5	the	the	DET
inlawrev-3506	829	6	right	right	NOUN
inlawrev-3506	829	7	to	to	PART
inlawrev-3506	829	8	make	make	VERB
inlawrev-3506	829	9	inconsistent	inconsistent	ADJ
inlawrev-3506	829	10	determinations	determination	NOUN
inlawrev-3506	829	11	to	to	PART
inlawrev-3506	829	12	protect	protect	VERB
inlawrev-3506	829	13	the	the	DET
inlawrev-3506	829	14	public	public	ADJ
inlawrev-3506	829	15	fisc	fisc	NOUN
inlawrev-3506	829	16	,	,	PUNCT
inlawrev-3506	829	17	as	as	ADV
inlawrev-3506	829	18	long	long	ADV
inlawrev-3506	829	19	as	as	SCONJ
inlawrev-3506	829	20	none	none	NOUN
inlawrev-3506	829	21	of	of	ADP
inlawrev-3506	829	22	the	the	DET
inlawrev-3506	829	23	deficiencies	deficiency	NOUN
inlawrev-3506	829	24	has	have	AUX
inlawrev-3506	829	25	been	be	AUX
inlawrev-3506	829	26	collected	collect	VERB
inlawrev-3506	829	27	and	and	CCONJ
inlawrev-3506	829	28	the	the	DET
inlawrev-3506	829	29	commissioner	commissioner	NOUN
inlawrev-3506	829	30	acknowledges	acknowledge	VERB
inlawrev-3506	829	31	only	only	ADV
inlawrev-3506	829	32	one	one	NUM
inlawrev-3506	829	33	tax	tax	NOUN
inlawrev-3506	829	34	liability	liability	NOUN
inlawrev-3506	829	35	is	be	AUX
inlawrev-3506	829	36	due''^^^	due''^^^	NOUN
inlawrev-3506	829	37	that	that	PRON
inlawrev-3506	829	38	is	be	AUX
inlawrev-3506	829	39	,	,	PUNCT
inlawrev-3506	829	40	the	the	DET
inlawrev-3506	829	41	irs	irs	PROPN
inlawrev-3506	829	42	may	may	AUX
inlawrev-3506	829	43	collect	collect	VERB
inlawrev-3506	829	44	only	only	ADV
inlawrev-3506	829	45	one	one	NUM
inlawrev-3506	829	46	tax	tax	NOUN
inlawrev-3506	829	47	on	on	ADP
inlawrev-3506	829	48	any	any	DET
inlawrev-3506	829	49	given	give	VERB
inlawrev-3506	829	50	deficiency	deficiency	NOUN
inlawrev-3506	829	51	.	.	PUNCT
inlawrev-3506	830	1	'^	'^	AUX
inlawrev-3506	830	2	"	"	PUNCT
inlawrev-3506	830	3	*	*	NOUN
inlawrev-3506	830	4	in	in	ADP
inlawrev-3506	830	5	fact	fact	NOUN
inlawrev-3506	830	6	,	,	PUNCT
inlawrev-3506	830	7	the	the	DET
inlawrev-3506	830	8	irs	irs	PROPN
inlawrev-3506	830	9	generally	generally	ADV
inlawrev-3506	830	10	will	will	AUX
inlawrev-3506	830	11	drop	drop	VERB
inlawrev-3506	830	12	its	its	PRON
inlawrev-3506	830	13	protective	protective	ADJ
inlawrev-3506	830	14	position	position	NOUN
inlawrev-3506	830	15	before	before	ADP
inlawrev-3506	830	16	entry	entry	NOUN
inlawrev-3506	830	17	ofdecision	ofdecision	NOUN
inlawrev-3506	830	18	.	.	PUNCT
inlawrev-3506	831	1	for	for	ADP
inlawrev-3506	831	2	example	example	NOUN
inlawrev-3506	831	3	,	,	PUNCT
inlawrev-3506	831	4	'	'	PUNCT
inlawrev-3506	831	5	^^	^^	PUNCT
inlawrev-3506	831	6	in	in	ADP
inlawrev-3506	831	7	ryan	ryan	PROPN
inlawrev-3506	831	8	v.	v.	PROPN
inlawrev-3506	831	9	commissioner	commissioner	PROPN
inlawrev-3506	831	10	,	,	PUNCT
inlawrev-3506	831	11	an	an	DET
inlawrev-3506	831	12	act	act	NOUN
inlawrev-3506	831	13	-	-	PUNCT
inlawrev-3506	831	14	by	by	ADP
inlawrev-3506	831	15	-	-	PUNCT
inlawrev-3506	831	16	act	act	NOUN
inlawrev-3506	831	17	case'^^	case'^^	NOUN
inlawrev-3506	831	18	that	that	PRON
inlawrev-3506	831	19	is	be	AUX
inlawrev-3506	831	20	an	an	DET
inlawrev-3506	831	21	important	important	ADJ
inlawrev-3506	831	22	focus	focus	NOUN
inlawrev-3506	831	23	of	of	ADP
inlawrev-3506	831	24	professor	professor	NOUN
inlawrev-3506	831	25	1	1	NUM
inlawrev-3506	831	26	86	86	NUM
inlawrev-3506	831	27	.	.	PUNCT
inlawrev-3506	832	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	832	2	,	,	PUNCT
inlawrev-3506	832	3	supra	supra	PROPN
inlawrev-3506	832	4	note	note	NOUN
inlawrev-3506	832	5	5	5	NUM
inlawrev-3506	832	6	,	,	PUNCT
inlawrev-3506	832	7	at	at	ADP
inlawrev-3506	832	8	543	543	NUM
inlawrev-3506	832	9	.	.	PUNCT
inlawrev-3506	832	10	187	187	NUM
inlawrev-3506	832	11	.	.	PUNCT
inlawrev-3506	833	1	iddx544	iddx544	PROPN
inlawrev-3506	833	2	.	.	PUNCT
inlawrev-3506	834	1	188	188	NUM
inlawrev-3506	834	2	.	.	PUNCT
inlawrev-3506	835	1	i	i	PRON
inlawrev-3506	835	2	d.	d.	PROPN
inlawrev-3506	835	3	189	189	NUM
inlawrev-3506	835	4	.	.	PUNCT
inlawrev-3506	836	1	/^.	/^.	PUNCT
inlawrev-3506	837	1	at	at	ADP
inlawrev-3506	837	2	545	545	NUM
inlawrev-3506	837	3	.	.	PUNCT
inlawrev-3506	838	1	190	190	NUM
inlawrev-3506	838	2	.	.	PUNCT
inlawrev-3506	839	1	43	43	NUM
inlawrev-3506	839	2	t.c.m	t.c.m	NOUN
inlawrev-3506	839	3	.	.	PUNCT
inlawrev-3506	840	1	(	(	PUNCT
inlawrev-3506	840	2	cch	cch	NOUN
inlawrev-3506	840	3	)	)	PUNCT
inlawrev-3506	840	4	359	359	NUM
inlawrev-3506	840	5	(	(	PUNCT
inlawrev-3506	840	6	1982	1982	NUM
inlawrev-3506	840	7	)	)	PUNCT
inlawrev-3506	840	8	,	,	PUNCT
inlawrev-3506	840	9	aff'd	aff'd	NOUN
inlawrev-3506	840	10	,	,	PUNCT
inlawrev-3506	840	11	758	758	NUM
inlawrev-3506	840	12	f.2d	f.2d	NOUN
inlawrev-3506	840	13	1399	1399	NUM
inlawrev-3506	840	14	(	(	PUNCT
inlawrev-3506	840	15	1	1	NUM
inlawrev-3506	840	16	1th	1th	ADJ
inlawrev-3506	840	17	cir	cir	NOUN
inlawrev-3506	840	18	.	.	PROPN
inlawrev-3506	840	19	1984	1984	NUM
inlawrev-3506	840	20	)	)	PUNCT
inlawrev-3506	840	21	(	(	PUNCT
inlawrev-3506	840	22	per	per	ADP
inlawrev-3506	840	23	curiam	curiam	NOUN
inlawrev-3506	840	24	)	)	PUNCT
inlawrev-3506	840	25	,	,	PUNCT
inlawrev-3506	840	26	and	and	CCONJ
inlawrev-3506	840	27	offdas	offdas	PROPN
inlawrev-3506	840	28	modified	modify	VERB
inlawrev-3506	840	29	sub	sub	PROPN
inlawrev-3506	840	30	nom	nom	PROPN
inlawrev-3506	840	31	.	.	PROPN
inlawrev-3506	840	32	schaffer	schaffer	PROPN
inlawrev-3506	840	33	v.	v.	ADP
inlawrev-3506	840	34	comm'r	comm'r	PROPN
inlawrev-3506	840	35	,	,	PUNCT
inlawrev-3506	840	36	779	779	NUM
inlawrev-3506	840	37	f.2d	f.2d	X
inlawrev-3506	840	38	849	849	NUM
inlawrev-3506	840	39	(	(	PUNCT
inlawrev-3506	840	40	2d	2d	NUM
inlawrev-3506	840	41	cir	cir	NOUN
inlawrev-3506	840	42	.	.	PUNCT
inlawrev-3506	840	43	1985	1985	NUM
inlawrev-3506	840	44	)	)	PUNCT
inlawrev-3506	840	45	.	.	PUNCT
inlawrev-3506	841	1	191	191	X
inlawrev-3506	841	2	.	.	X
inlawrev-3506	842	1	see	see	VERB
inlawrev-3506	842	2	infra	infra	NOUN
inlawrev-3506	842	3	text	text	NOUN
inlawrev-3506	842	4	accompanying	accompany	VERB
inlawrev-3506	842	5	note	note	NOUN
inlawrev-3506	842	6	200	200	NUM
inlawrev-3506	842	7	.	.	NOUN
inlawrev-3506	842	8	192	192	NUM
inlawrev-3506	842	9	.	.	PUNCT
inlawrev-3506	843	1	see	see	VERB
inlawrev-3506	843	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	843	3	,	,	PUNCT
inlawrev-3506	843	4	supra	supra	PROPN
inlawrev-3506	843	5	note	note	PROPN
inlawrev-3506	843	6	5	5	NUM
inlawrev-3506	843	7	,	,	PUNCT
inlawrev-3506	843	8	at	at	ADP
inlawrev-3506	843	9	546	546	NUM
inlawrev-3506	843	10	-	-	SYM
inlawrev-3506	843	11	47	47	NUM
inlawrev-3506	843	12	.	.	PUNCT
inlawrev-3506	844	1	193	193	NUM
inlawrev-3506	844	2	.	.	PUNCT
inlawrev-3506	845	1	ryan	ryan	PROPN
inlawrev-3506	845	2	v.	v.	CCONJ
inlawrev-3506	845	3	comm'r	comm'r	PROPN
inlawrev-3506	845	4	,	,	PUNCT
inlawrev-3506	845	5	75	75	NUM
inlawrev-3506	845	6	t.c.m	t.c.m	NOUN
inlawrev-3506	845	7	.	.	PUNCT
inlawrev-3506	846	1	(	(	PUNCT
inlawrev-3506	846	2	cch	cch	NOUN
inlawrev-3506	846	3	)	)	PUNCT
inlawrev-3506	846	4	1778	1778	NUM
inlawrev-3506	846	5	,	,	PUNCT
inlawrev-3506	846	6	1787	1787	NUM
inlawrev-3506	846	7	(	(	PUNCT
inlawrev-3506	846	8	1998	1998	NUM
inlawrev-3506	846	9	)	)	PUNCT
inlawrev-3506	846	10	(	(	PUNCT
inlawrev-3506	846	11	emphasis	emphasis	NOUN
inlawrev-3506	846	12	added	add	VERB
inlawrev-3506	846	13	)	)	PUNCT
inlawrev-3506	846	14	.	.	PUNCT
inlawrev-3506	847	1	194	194	NUM
inlawrev-3506	847	2	.	.	PUNCT
inlawrev-3506	848	1	see	see	VERB
inlawrev-3506	848	2	.	.	PUNCT
inlawrev-3506	849	1	e.g.	e.g.	ADV
inlawrev-3506	849	2	,	,	PUNCT
inlawrev-3506	849	3	schaffer	schaffer	PROPN
inlawrev-3506	849	4	,	,	PUNCT
inlawrev-3506	849	5	779	779	NUM
inlawrev-3506	849	6	f.2d	f.2d	X
inlawrev-3506	849	7	at	at	ADP
inlawrev-3506	849	8	852	852	NUM
inlawrev-3506	849	9	;	;	PUNCT
inlawrev-3506	849	10	gerardo	gerardo	PROPN
inlawrev-3506	849	11	v.	v.	ADP
inlawrev-3506	849	12	comm'r	comm'r	PROPN
inlawrev-3506	849	13	,	,	PUNCT
inlawrev-3506	849	14	552	552	NUM
inlawrev-3506	849	15	f.2d	f.2d	ADP
inlawrev-3506	849	16	549	549	NUM
inlawrev-3506	849	17	,	,	PUNCT
inlawrev-3506	849	18	556	556	NUM
inlawrev-3506	849	19	(	(	PUNCT
inlawrev-3506	849	20	3d	3d	NUM
inlawrev-3506	849	21	cir	cir	NOUN
inlawrev-3506	849	22	.	.	PUNCT
inlawrev-3506	849	23	1977	1977	NUM
inlawrev-3506	849	24	)	)	PUNCT
inlawrev-3506	849	25	.	.	PUNCT
inlawrev-3506	850	1	195	195	NUM
inlawrev-3506	850	2	.	.	PUNCT
inlawrev-3506	851	1	another	another	DET
inlawrev-3506	851	2	example	example	NOUN
inlawrev-3506	851	3	used	use	VERB
inlawrev-3506	851	4	by	by	ADP
inlawrev-3506	851	5	professor	professor	NOUN
inlawrev-3506	851	6	schoenfeld	schoenfeld	PROPN
inlawrev-3506	851	7	is	be	AUX
inlawrev-3506	851	8	arouth	arouth	PROPN
inlawrev-3506	851	9	v.	v.	ADP
inlawrev-3506	851	10	commissioner	commissioner	NOUN
inlawrev-3506	851	11	,	,	PUNCT
inlawrev-3506	851	12	64	64	NUM
inlawrev-3506	851	13	t.c.m	t.c.m	NOUN
inlawrev-3506	851	14	.	.	PUNCT
inlawrev-3506	852	1	(	(	PUNCT
inlawrev-3506	852	2	cch	cch	NOUN
inlawrev-3506	852	3	)	)	PUNCT
inlawrev-3506	852	4	1390	1390	NUM
inlawrev-3506	852	5	(	(	PUNCT
inlawrev-3506	852	6	1992	1992	NUM
inlawrev-3506	852	7	)	)	PUNCT
inlawrev-3506	852	8	.	.	PUNCT
inlawrev-3506	853	1	see	see	VERB
inlawrev-3506	853	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	853	3	,	,	PUNCT
inlawrev-3506	853	4	supra	supra	PROPN
inlawrev-3506	853	5	note	note	PROPN
inlawrev-3506	853	6	5	5	NUM
inlawrev-3506	853	7	,	,	PUNCT
inlawrev-3506	853	8	at	at	ADP
inlawrev-3506	853	9	543	543	NUM
inlawrev-3506	853	10	n.l62	n.l62	NUM
inlawrev-3506	853	11	.	.	PUNCT
inlawrev-3506	854	1	in	in	ADP
inlawrev-3506	854	2	that	that	DET
inlawrev-3506	854	3	case	case	NOUN
inlawrev-3506	854	4	,	,	PUNCT
inlawrev-3506	854	5	"	"	PUNCT
inlawrev-3506	854	6	[	[	X
inlawrev-3506	854	7	t]he	t]he	ADJ
inlawrev-3506	854	8	court	court	NOUN
inlawrev-3506	854	9	permitted	permit	VERB
inlawrev-3506	854	10	the	the	DET
inlawrev-3506	854	11	protective	protective	ADJ
inlawrev-3506	854	12	position	position	NOUN
inlawrev-3506	854	13	until	until	SCONJ
inlawrev-3506	854	14	further	further	ADJ
inlawrev-3506	854	15	information	information	NOUN
inlawrev-3506	854	16	was	be	AUX
inlawrev-3506	854	17	uncovered	uncover	VERB
inlawrev-3506	854	18	;	;	PUNCT
inlawrev-3506	854	19	when	when	SCONJ
inlawrev-3506	854	20	no	no	DET
inlawrev-3506	854	21	records	record	NOUN
inlawrev-3506	854	22	or	or	CCONJ
inlawrev-3506	854	23	reliable	reliable	ADJ
inlawrev-3506	854	24	testimony	testimony	NOUN
inlawrev-3506	854	25	were	be	AUX
inlawrev-3506	854	26	uncovered	uncover	VERB
inlawrev-3506	854	27	regarding	regard	VERB
inlawrev-3506	854	28	the	the	DET
inlawrev-3506	854	29	conspirators	conspirator	NOUN
inlawrev-3506	854	30	'	'	PART
inlawrev-3506	854	31	division	division	NOUN
inlawrev-3506	854	32	of	of	ADP
inlawrev-3506	854	33	income	income	NOUN
inlawrev-3506	854	34	,	,	PUNCT
inlawrev-3506	854	35	the	the	DET
inlawrev-3506	854	36	court	court	NOUN
inlawrev-3506	854	37	determined	determine	VERB
inlawrev-3506	854	38	that	that	SCONJ
inlawrev-3506	854	39	it	it	PRON
inlawrev-3506	854	40	was	be	AUX
inlawrev-3506	854	41	'	'	PUNCT
inlawrev-3506	854	42	appropriate	appropriate	ADJ
inlawrev-3506	854	43	to	to	PART
inlawrev-3506	854	44	approximate	approximate	VERB
inlawrev-3506	854	45	the	the	DET
inlawrev-3506	854	46	respective	respective	ADJ
inlawrev-3506	854	47	percentages	percentage	NOUN
inlawrev-3506	854	48	ofthe	ofthe	VERB
inlawrev-3506	854	49	sales	sale	NOUN
inlawrev-3506	854	50	proceeds	proceed	NOUN
inlawrev-3506	854	51	that	that	SCONJ
inlawrev-3506	854	52	each	each	DET
inlawrev-3506	854	53	petitioner	petitioner	NOUN
inlawrev-3506	854	54	received	receive	VERB
inlawrev-3506	854	55	.	.	PUNCT
inlawrev-3506	854	56	'	'	PUNCT
inlawrev-3506	854	57	"	"	PUNCT
inlawrev-3506	855	1	i	i	PRON
inlawrev-3506	855	2	d.	d.	PROPN
inlawrev-3506	855	3	{	{	PUNCT
inlawrev-3506	855	4	quoting	quote	VERB
inlawrev-3506	855	5	arouth	arouth	PROPN
inlawrev-3506	855	6	,	,	PUNCT
inlawrev-3506	855	7	64	64	NUM
inlawrev-3506	855	8	t.c.m	t.c.m	NOUN
inlawrev-3506	855	9	.	.	PUNCT
inlawrev-3506	856	1	at	at	ADP
inlawrev-3506	856	2	1395	1395	NUM
inlawrev-3506	856	3	)	)	PUNCT
inlawrev-3506	856	4	.	.	PUNCT
inlawrev-3506	857	1	in	in	ADP
inlawrev-3506	857	2	other	other	ADJ
inlawrev-3506	857	3	cases	case	NOUN
inlawrev-3506	857	4	,	,	PUNCT
inlawrev-3506	857	5	the	the	DET
inlawrev-3506	857	6	irs	irs	PROPN
inlawrev-3506	857	7	abandoned	abandon	VERB
inlawrev-3506	857	8	its	its	PRON
inlawrev-3506	857	9	protective	protective	ADJ
inlawrev-3506	857	10	position	position	NOUN
inlawrev-3506	857	11	on	on	ADP
inlawrev-3506	857	12	brief	brief	ADJ
inlawrev-3506	857	13	,	,	PUNCT
inlawrev-3506	857	14	arguing	argue	VERB
inlawrev-3506	857	15	instead	instead	ADV
inlawrev-3506	857	16	for	for	ADP
inlawrev-3506	857	17	pro	pro	ADJ
inlawrev-3506	857	18	rata	rata	ADJ
inlawrev-3506	857	19	allocations	allocation	NOUN
inlawrev-3506	857	20	.	.	PUNCT
inlawrev-3506	858	1	see	see	VERB
inlawrev-3506	858	2	,	,	PUNCT
inlawrev-3506	858	3	e.^.	e.^.	PROPN
inlawrev-3506	858	4	,	,	PUNCT
inlawrev-3506	858	5	puppe	puppe	NOUN
inlawrev-3506	858	6	v.	v.	ADP
inlawrev-3506	858	7	comm'r	comm'r	NOUN
inlawrev-3506	858	8	,	,	PUNCT
inlawrev-3506	858	9	55	55	NUM
inlawrev-3506	858	10	t.c.m	t.c.m	NOUN
inlawrev-3506	858	11	.	.	PUNCT
inlawrev-3506	859	1	(	(	PUNCT
inlawrev-3506	859	2	cch	cch	NOUN
inlawrev-3506	859	3	)	)	PUNCT
inlawrev-3506	859	4	1297	1297	NUM
inlawrev-3506	859	5	,	,	PUNCT
inlawrev-3506	859	6	1300	1300	NUM
inlawrev-3506	859	7	(	(	PUNCT
inlawrev-3506	859	8	1998	1998	NUM
inlawrev-3506	859	9	)	)	PUNCT
inlawrev-3506	859	10	.	.	PUNCT
inlawrev-3506	860	1	1	1	NUM
inlawrev-3506	860	2	96	96	NUM
inlawrev-3506	860	3	.	.	PUNCT
inlawrev-3506	861	1	schoenfeld	schoenfeld	PROPN
inlawrev-3506	861	2	,	,	PUNCT
inlawrev-3506	861	3	supra	supra	PROPN
inlawrev-3506	861	4	note	note	NOUN
inlawrev-3506	861	5	5	5	NUM
inlawrev-3506	861	6	,	,	PUNCT
inlawrev-3506	861	7	at	at	ADP
inlawrev-3506	861	8	544	544	NUM
inlawrev-3506	861	9	n.	n.	NOUN
inlawrev-3506	861	10	1	1	NUM
inlawrev-3506	861	11	67	67	NUM
inlawrev-3506	861	12	.	.	PUNCT
inlawrev-3506	862	1	200	200	NUM
inlawrev-3506	862	2	1	1	NUM
inlawrev-3506	862	3	]	]	PUNCT
inlawrev-3506	862	4	a	a	DET
inlawrev-3506	862	5	reply	reply	NOUN
inlawrev-3506	862	6	to	to	ADP
inlawrev-3506	862	7	professor	professor	NOUN
inlawrev-3506	862	8	schoenfeld	schoenfeld	VERB
inlawrev-3506	862	9	1	1	NUM
inlawrev-3506	862	10	7	7	NUM
inlawrev-3506	862	11	1	1	NUM
inlawrev-3506	862	12	schoenfeld	schoenfeld	PROPN
inlawrev-3506	862	13	's	's	PART
inlawrev-3506	862	14	article,^^^	article,^^^	PROPN
inlawrev-3506	862	15	the	the	DET
inlawrev-3506	862	16	court	court	NOUN
inlawrev-3506	862	17	noted	note	VERB
inlawrev-3506	862	18	,	,	PUNCT
inlawrev-3506	862	19	"	"	PUNCT
inlawrev-3506	862	20	at	at	ADP
inlawrev-3506	862	21	trial	trial	NOUN
inlawrev-3506	862	22	,	,	PUNCT
inlawrev-3506	862	23	[	[	X
inlawrev-3506	862	24	irs	irs	PROPN
inlawrev-3506	862	25	's	's	PART
inlawrev-3506	862	26	]	]	X
inlawrev-3506	862	27	counsel	counsel	NOUN
inlawrev-3506	862	28	stated	state	VERB
inlawrev-3506	862	29	[	[	PUNCT
inlawrev-3506	862	30	irs	irs	PROPN
inlawrev-3506	862	31	's	's	PART
inlawrev-3506	862	32	]	]	X
inlawrev-3506	862	33	intention	intention	NOUN
inlawrev-3506	862	34	to	to	PART
inlawrev-3506	862	35	ask	ask	VERB
inlawrev-3506	862	36	the	the	DET
inlawrev-3506	862	37	court	court	NOUN
inlawrev-3506	862	38	to	to	PART
inlawrev-3506	862	39	decide	decide	VERB
inlawrev-3506	862	40	the	the	DET
inlawrev-3506	862	41	amounts	amount	NOUN
inlawrev-3506	862	42	of	of	ADP
inlawrev-3506	862	43	income	income	NOUN
inlawrev-3506	862	44	each	each	DET
inlawrev-3506	862	45	petitioner	petitioner	NOUN
inlawrev-3506	862	46	received	receive	VERB
inlawrev-3506	862	47	individually	individually	ADV
inlawrev-3506	862	48	.	.	PUNCT
inlawrev-3506	863	1	accordingly	accordingly	ADV
inlawrev-3506	863	2	,	,	PUNCT
inlawrev-3506	863	3	on	on	ADP
inlawrev-3506	863	4	brief	brief	ADJ
inlawrev-3506	863	5	[	[	X
inlawrev-3506	863	6	the	the	DET
inlawrev-3506	863	7	irs	irs	PROPN
inlawrev-3506	863	8	]	]	X
inlawrev-3506	863	9	no	no	ADV
inlawrev-3506	863	10	longer	long	ADV
inlawrev-3506	863	11	attributes	attribute	VERB
inlawrev-3506	863	12	the	the	DET
inlawrev-3506	863	13	same	same	ADJ
inlawrev-3506	863	14	dollar	dollar	NOUN
inlawrev-3506	863	15	of	of	ADP
inlawrev-3506	863	16	income	income	NOUN
inlawrev-3506	863	17	to	to	ADP
inlawrev-3506	863	18	more	more	ADJ
inlawrev-3506	863	19	than	than	ADP
inlawrev-3506	863	20	one	one	NUM
inlawrev-3506	863	21	[	[	X
inlawrev-3506	863	22	taxpayer	taxpayer	NOUN
inlawrev-3506	863	23	]	]	X
inlawrev-3506	863	24	.	.	PUNCT
inlawrev-3506	863	25	.	.	PUNCT
inlawrev-3506	864	1	.	.	PUNCT
inlawrev-3506	865	1	."'^^	."'^^	PUNCT
inlawrev-3506	866	1	in	in	ADP
inlawrev-3506	866	2	addition	addition	NOUN
inlawrev-3506	866	3	,	,	PUNCT
inlawrev-3506	866	4	from	from	ADP
inlawrev-3506	866	5	the	the	DET
inlawrev-3506	866	6	perspective	perspective	NOUN
inlawrev-3506	866	7	ofa	ofa	PROPN
inlawrev-3506	866	8	particular	particular	ADJ
inlawrev-3506	866	9	co	co	NOUN
inlawrev-3506	866	10	-	-	NOUN
inlawrev-3506	866	11	conspirator	conspirator	NOUN
inlawrev-3506	866	12	,	,	PUNCT
inlawrev-3506	866	13	consolidating	consolidate	VERB
inlawrev-3506	866	14	the	the	DET
inlawrev-3506	866	15	cases	case	NOUN
inlawrev-3506	866	16	of	of	ADP
inlawrev-3506	866	17	all	all	DET
inlawrev-3506	866	18	parties	party	NOUN
inlawrev-3506	866	19	to	to	ADP
inlawrev-3506	866	20	the	the	DET
inlawrev-3506	866	21	conspiracy	conspiracy	NOUN
inlawrev-3506	866	22	may	may	AUX
inlawrev-3506	866	23	be	be	AUX
inlawrev-3506	866	24	best	good	ADJ
inlawrev-3506	866	25	because	because	SCONJ
inlawrev-3506	866	26	the	the	DET
inlawrev-3506	866	27	tax	tax	NOUN
inlawrev-3506	866	28	court	court	NOUN
inlawrev-3506	866	29	generally	generally	ADV
inlawrev-3506	866	30	will	will	AUX
inlawrev-3506	866	31	avoid	avoid	VERB
inlawrev-3506	866	32	redundant	redundant	ADJ
inlawrev-3506	866	33	deficiency	deficiency	NOUN
inlawrev-3506	866	34	determinations	determination	NOUN
inlawrev-3506	866	35	.	.	PUNCT
inlawrev-3506	867	1	'^^	'^^	PROPN
inlawrev-3506	867	2	for	for	ADP
inlawrev-3506	867	3	example	example	NOUN
inlawrev-3506	867	4	,	,	PUNCT
inlawrev-3506	867	5	in	in	ADP
inlawrev-3506	867	6	one	one	NUM
inlawrev-3506	867	7	case	case	NOUN
inlawrev-3506	867	8	,	,	PUNCT
inlawrev-3506	867	9	the	the	DET
inlawrev-3506	867	10	tax	tax	NOUN
inlawrev-3506	867	11	court	court	NOUN
inlawrev-3506	867	12	stated	state	VERB
inlawrev-3506	867	13	:	:	PUNCT
inlawrev-3506	867	14	because	because	SCONJ
inlawrev-3506	867	15	of	of	ADP
inlawrev-3506	867	16	the	the	DET
inlawrev-3506	867	17	lack	lack	NOUN
inlawrev-3506	867	18	of	of	ADP
inlawrev-3506	867	19	evidence	evidence	NOUN
inlawrev-3506	867	20	and	and	CCONJ
inlawrev-3506	867	21	our	our	PRON
inlawrev-3506	867	22	beliefthat	beliefthat	NOUN
inlawrev-3506	867	23	it	it	PRON
inlawrev-3506	867	24	would	would	AUX
inlawrev-3506	867	25	be	be	AUX
inlawrev-3506	867	26	totally	totally	ADV
inlawrev-3506	867	27	unfair	unfair	ADJ
inlawrev-3506	867	28	to	to	PART
inlawrev-3506	867	29	tax	tax	VERB
inlawrev-3506	867	30	the	the	DET
inlawrev-3506	867	31	same	same	ADJ
inlawrev-3506	867	32	amount	amount	NOUN
inlawrev-3506	867	33	to	to	ADP
inlawrev-3506	867	34	each	each	PRON
inlawrev-3506	867	35	of	of	ADP
inlawrev-3506	867	36	these	these	DET
inlawrev-3506	867	37	petitioners	petitioner	NOUN
inlawrev-3506	867	38	merely	merely	ADV
inlawrev-3506	867	39	because	because	SCONJ
inlawrev-3506	867	40	oftheirfailure	oftheirfailure	NOUN
inlawrev-3506	867	41	toprove	toprove	VERB
inlawrev-3506	867	42	the	the	DET
inlawrev-3506	867	43	division	division	NOUN
inlawrev-3506	867	44	ofthe	ofthe	VERB
inlawrev-3506	867	45	amount^	amount^	PROPN
inlawrev-3506	867	46	we	we	PRON
inlawrev-3506	867	47	conclude	conclude	VERB
inlawrev-3506	867	48	that	that	SCONJ
inlawrev-3506	867	49	one	one	NUM
inlawrev-3506	867	50	-	-	PUNCT
inlawrev-3506	867	51	third	third	NOUN
inlawrev-3506	867	52	ofthe	ofthe	NOUN
inlawrev-3506	867	53	$	$	SYM
inlawrev-3506	867	54	300,000	300,000	NUM
inlawrev-3506	867	55	obtained	obtain	VERB
inlawrev-3506	867	56	from	from	ADP
inlawrev-3506	867	57	the	the	DET
inlawrev-3506	867	58	june	june	PROPN
inlawrev-3506	867	59	20	20	NUM
inlawrev-3506	867	60	,	,	PUNCT
inlawrev-3506	867	61	1969	1969	NUM
inlawrev-3506	867	62	,	,	PUNCT
inlawrev-3506	867	63	check	check	NOUN
inlawrev-3506	867	64	is	be	AUX
inlawrev-3506	867	65	taxable	taxable	ADJ
inlawrev-3506	867	66	to	to	ADP
inlawrev-3506	867	67	each	each	PRON
inlawrev-3506	867	68	of	of	ADP
inlawrev-3506	867	69	petitioners	petitioner	NOUN
inlawrev-3506	867	70	mandina	mandina	PROPN
inlawrev-3506	867	71	,	,	PUNCT
inlawrev-3506	867	72	o'nan	o'nan	PROPN
inlawrev-3506	867	73	and	and	CCONJ
inlawrev-3506	867	74	schaffer	schaffer	PROPN
inlawrev-3506	867	75	,	,	PUNCT
inlawrev-3506	867	76	and	and	CCONJ
inlawrev-3506	867	77	none	none	NOUN
inlawrev-3506	867	78	of	of	ADP
inlawrev-3506	867	79	this	this	DET
inlawrev-3506	867	80	amount	amount	NOUN
inlawrev-3506	867	81	is	be	AUX
inlawrev-3506	867	82	taxable	taxable	ADJ
inlawrev-3506	867	83	to	to	ADP
inlawrev-3506	867	84	petitioner	petitioner	NOUN
inlawrev-3506	867	85	mitchell	mitchell	PROPN
inlawrev-3506	867	86	.	.	PUNCT
inlawrev-3506	868	1	because	because	SCONJ
inlawrev-3506	868	2	of	of	ADP
inlawrev-3506	868	3	this	this	DET
inlawrev-3506	868	4	same	same	ADJ
inlawrev-3506	868	5	lack	lack	NOUN
inlawrev-3506	868	6	ofevidence	ofevidence	NOUN
inlawrev-3506	868	7	,	,	PUNCT
inlawrev-3506	868	8	we	we	PRON
inlawrev-3506	868	9	conclude	conclude	VERB
inlawrev-3506	868	10	that	that	SCONJ
inlawrev-3506	868	11	one	one	NUM
inlawrev-3506	868	12	-	-	PUNCT
inlawrev-3506	868	13	fourth	fourth	NOUN
inlawrev-3506	868	14	of	of	ADP
inlawrev-3506	868	15	[	[	PUNCT
inlawrev-3506	868	16	the	the	DET
inlawrev-3506	868	17	amounts	amount	NOUN
inlawrev-3506	868	18	from	from	ADP
inlawrev-3506	868	19	each	each	PRON
inlawrev-3506	868	20	of	of	ADP
inlawrev-3506	868	21	five	five	NUM
inlawrev-3506	868	22	transactions	transaction	NOUN
inlawrev-3506	868	23	]	]	PUNCT
inlawrev-3506	868	24	is	be	AUX
inlawrev-3506	868	25	taxable	taxable	ADJ
inlawrev-3506	868	26	to	to	ADP
inlawrev-3506	868	27	each	each	PRON
inlawrev-3506	868	28	of	of	ADP
inlawrev-3506	868	29	the	the	DET
inlawrev-3506	868	30	four	four	NUM
inlawrev-3506	868	31	petitioners.^^^	petitioners.^^^	NOUN
inlawrev-3506	868	32	given	give	VERB
inlawrev-3506	868	33	this	this	DET
inlawrev-3506	868	34	approach	approach	NOUN
inlawrev-3506	868	35	,	,	PUNCT
inlawrev-3506	868	36	consolidating	consolidate	VERB
inlawrev-3506	868	37	the	the	DET
inlawrev-3506	868	38	cases	case	NOUN
inlawrev-3506	868	39	ofall	ofall	ADJ
inlawrev-3506	868	40	parties	party	NOUN
inlawrev-3506	868	41	to	to	ADP
inlawrev-3506	868	42	the	the	DET
inlawrev-3506	868	43	conspiracy	conspiracy	NOUN
inlawrev-3506	868	44	may	may	AUX
inlawrev-3506	868	45	be	be	AUX
inlawrev-3506	868	46	better	well	ADJ
inlawrev-3506	868	47	for	for	ADP
inlawrev-3506	868	48	taxpayers	taxpayer	NOUN
inlawrev-3506	868	49	in	in	ADP
inlawrev-3506	868	50	multi	multi	ADJ
inlawrev-3506	868	51	-	-	ADJ
inlawrev-3506	868	52	party	party	ADJ
inlawrev-3506	868	53	fraud	fraud	NOUN
inlawrev-3506	868	54	cases.^^	cases.^^	NOUN
inlawrev-3506	868	55	'	'	PUNCT
inlawrev-3506	868	56	finally	finally	ADV
inlawrev-3506	868	57	,	,	PUNCT
inlawrev-3506	868	58	on	on	ADP
inlawrev-3506	868	59	an	an	DET
inlawrev-3506	868	60	act	act	NOUN
inlawrev-3506	868	61	-	-	PUNCT
inlawrev-3506	868	62	by	by	ADP
inlawrev-3506	868	63	-	-	PUNCT
inlawrev-3506	868	64	act	act	NOUN
inlawrev-3506	868	65	approach	approach	NOUN
inlawrev-3506	868	66	to	to	ADP
inlawrev-3506	868	67	the	the	DET
inlawrev-3506	868	68	conspiracy	conspiracy	NOUN
inlawrev-3506	868	69	,	,	PUNCT
inlawrev-3506	868	70	if	if	SCONJ
inlawrev-3506	868	71	the	the	DET
inlawrev-3506	868	72	irs	irs	PROPN
inlawrev-3506	868	73	does	do	AUX
inlawrev-3506	868	74	not	not	PART
inlawrev-3506	868	75	connect	connect	VERB
inlawrev-3506	868	76	a	a	DET
inlawrev-3506	868	77	particular	particular	ADJ
inlawrev-3506	868	78	taxpayer	taxpayer	NOUN
inlawrev-3506	868	79	with	with	ADP
inlawrev-3506	868	80	a	a	DET
inlawrev-3506	868	81	tax	tax	NOUN
inlawrev-3506	868	82	-	-	PUNCT
inlawrev-3506	868	83	generating	generate	VERB
inlawrev-3506	868	84	act	act	NOUN
inlawrev-3506	868	85	,	,	PUNCT
inlawrev-3506	868	86	the	the	DET
inlawrev-3506	868	87	court	court	NOUN
inlawrev-3506	868	88	probably	probably	ADV
inlawrev-3506	868	89	will	will	AUX
inlawrev-3506	868	90	not	not	PART
inlawrev-3506	868	91	assign	assign	VERB
inlawrev-3506	868	92	any	any	DET
inlawrev-3506	868	93	income	income	NOUN
inlawrev-3506	868	94	to	to	ADP
inlawrev-3506	868	95	the	the	DET
inlawrev-3506	868	96	taxpayer	taxpayer	NOUN
inlawrev-3506	868	97	from	from	ADP
inlawrev-3506	868	98	that	that	DET
inlawrev-3506	868	99	act	act	NOUN
inlawrev-3506	868	100	.	.	PUNCT
inlawrev-3506	869	1	in	in	ADP
inlawrev-3506	869	2	ryan	ryan	PROPN
inlawrev-3506	869	3	,	,	PUNCT
inlawrev-3506	869	4	the	the	DET
inlawrev-3506	869	5	court	court	NOUN
inlawrev-3506	869	6	stated	state	VERB
inlawrev-3506	869	7	:	:	PUNCT
inlawrev-3506	869	8	1	1	NUM
inlawrev-3506	869	9	97	97	NUM
inlawrev-3506	869	10	.	.	PUNCT
inlawrev-3506	870	1	see	see	VERB
inlawrev-3506	870	2	,	,	PUNCT
inlawrev-3506	870	3	e.g.	e.g.	ADV
inlawrev-3506	870	4	,	,	PUNCT
inlawrev-3506	870	5	i	i	PROPN
inlawrev-3506	870	6	d.	d.	PROPN
inlawrev-3506	870	7	2x5x1	2x5x1	PROPN
inlawrev-3506	871	1	n.	n.	NOUN
inlawrev-3506	871	2	*	*	PUNCT
inlawrev-3506	871	3	(	(	PUNCT
inlawrev-3506	871	4	"	"	PUNCT
inlawrev-3506	871	5	the	the	DET
inlawrev-3506	871	6	opinions	opinion	NOUN
inlawrev-3506	871	7	ofthe	ofthe	ADJ
inlawrev-3506	871	8	author	author	NOUN
inlawrev-3506	871	9	are	be	AUX
inlawrev-3506	871	10	largely	largely	ADV
inlawrev-3506	871	11	based	base	VERB
inlawrev-3506	871	12	and	and	CCONJ
inlawrev-3506	871	13	are	be	AUX
inlawrev-3506	871	14	augmented	augment	VERB
inlawrev-3506	871	15	by	by	ADP
inlawrev-3506	871	16	.	.	PUNCT
inlawrev-3506	871	17	.	.	PUNCT
inlawrev-3506	871	18	.	.	PUNCT
inlawrev-3506	872	1	ryan	ryan	PROPN
inlawrev-3506	872	2	.	.	PUNCT
inlawrev-3506	872	3	''	''	PUNCT
inlawrev-3506	872	4	)	)	PUNCT
inlawrev-3506	873	1	'	'	PUNCT
inlawrev-3506	873	2	,	,	PUNCT
inlawrev-3506	873	3	i	i	PRON
inlawrev-3506	873	4	d.	d.	VERB
inlawrev-3506	873	5	at	at	ADP
inlawrev-3506	873	6	535	535	NUM
inlawrev-3506	873	7	-	-	SYM
inlawrev-3506	873	8	36	36	NUM
inlawrev-3506	873	9	(	(	PUNCT
inlawrev-3506	873	10	describing	describe	VERB
inlawrev-3506	873	11	facts	fact	NOUN
inlawrev-3506	873	12	surrounding	surround	VERB
inlawrev-3506	873	13	testimony	testimony	NOUN
inlawrev-3506	873	14	of	of	ADP
inlawrev-3506	873	15	revenue	revenue	NOUN
inlawrev-3506	873	16	agent	agent	NOUN
inlawrev-3506	873	17	in	in	ADP
inlawrev-3506	873	18	ryan	ryan	PROPN
inlawrev-3506	873	19	)	)	PUNCT
inlawrev-3506	873	20	;	;	PUNCT
inlawrev-3506	873	21	i	i	PRON
inlawrev-3506	873	22	d.	d.	PROPN
inlawrev-3506	873	23	at	at	ADP
inlawrev-3506	873	24	545	545	NUM
inlawrev-3506	873	25	-	-	SYM
inlawrev-3506	873	26	46	46	NUM
inlawrev-3506	873	27	(	(	PUNCT
inlawrev-3506	873	28	describing	describe	VERB
inlawrev-3506	873	29	complication	complication	NOUN
inlawrev-3506	873	30	in	in	ADP
inlawrev-3506	873	31	ryan	ryan	PROPN
inlawrev-3506	873	32	that	that	PRON
inlawrev-3506	873	33	arose	arise	VERB
inlawrev-3506	873	34	from	from	ADP
inlawrev-3506	873	35	irs	irs	PROPN
inlawrev-3506	873	36	use	use	VERB
inlawrev-3506	873	37	ofprotective	ofprotective	ADJ
inlawrev-3506	873	38	positions	position	NOUN
inlawrev-3506	873	39	)	)	PUNCT
inlawrev-3506	873	40	;	;	PUNCT
inlawrev-3506	873	41	i	i	PRON
inlawrev-3506	873	42	d.	d.	PROPN
inlawrev-3506	873	43	at	at	ADP
inlawrev-3506	873	44	553	553	NUM
inlawrev-3506	873	45	-	-	SYM
inlawrev-3506	873	46	54	54	NUM
inlawrev-3506	873	47	(	(	PUNCT
inlawrev-3506	873	48	using	use	VERB
inlawrev-3506	873	49	ryan	ryan	PROPN
inlawrev-3506	873	50	as	as	ADP
inlawrev-3506	873	51	an	an	DET
inlawrev-3506	873	52	example	example	NOUN
inlawrev-3506	873	53	of	of	ADP
inlawrev-3506	873	54	a	a	DET
inlawrev-3506	873	55	case	case	NOUN
inlawrev-3506	873	56	in	in	ADP
inlawrev-3506	873	57	v^^hich	v^^hich	PROPN
inlawrev-3506	873	58	an	an	DET
inlawrev-3506	873	59	element	element	NOUN
inlawrev-3506	873	60	missing	miss	VERB
inlawrev-3506	873	61	after	after	ADP
inlawrev-3506	873	62	application	application	NOUN
inlawrev-3506	873	63	of	of	ADP
inlawrev-3506	873	64	partial	partial	ADJ
inlawrev-3506	873	65	collateral	collateral	NOUN
inlawrev-3506	873	66	estoppel	estoppel	NOUN
inlawrev-3506	873	67	may	may	AUX
inlawrev-3506	873	68	be	be	AUX
inlawrev-3506	873	69	proven	prove	VERB
inlawrev-3506	873	70	by	by	ADP
inlawrev-3506	873	71	other	other	ADJ
inlawrev-3506	873	72	means	mean	NOUN
inlawrev-3506	873	73	)	)	PUNCT
inlawrev-3506	873	74	.	.	PUNCT
inlawrev-3506	874	1	198	198	NUM
inlawrev-3506	874	2	.	.	PUNCT
inlawrev-3506	874	3	ryan	ryan	PROPN
inlawrev-3506	874	4	,	,	PUNCT
inlawrev-3506	874	5	15	15	NUM
inlawrev-3506	874	6	t.c.m	t.c.m	NOUN
inlawrev-3506	874	7	.	.	PUNCT
inlawrev-3506	875	1	at	at	ADP
inlawrev-3506	875	2	\n7	\n7	NOUN
inlawrev-3506	875	3	.	.	PUNCT
inlawrev-3506	876	1	199	199	NUM
inlawrev-3506	876	2	.	.	PUNCT
inlawrev-3506	877	1	see	see	VERB
inlawrev-3506	877	2	.	.	PUNCT
inlawrev-3506	878	1	e.g	e.g	X
inlawrev-3506	878	2	..	..	PUNCT
inlawrev-3506	878	3	ash	ash	NOUN
inlawrev-3506	878	4	v.	v.	ADP
inlawrev-3506	878	5	comm'r	comm'r	NOUN
inlawrev-3506	878	6	,	,	PUNCT
inlawrev-3506	878	7	33	33	NUM
inlawrev-3506	878	8	t.c.m	t.c.m	NOUN
inlawrev-3506	878	9	.	.	PUNCT
inlawrev-3506	879	1	(	(	PUNCT
inlawrev-3506	879	2	cch	cch	NOUN
inlawrev-3506	879	3	)	)	PUNCT
inlawrev-3506	879	4	974	974	NUM
inlawrev-3506	879	5	,	,	PUNCT
inlawrev-3506	879	6	976	976	NUM
inlawrev-3506	879	7	-	-	SYM
inlawrev-3506	879	8	77	77	NUM
inlawrev-3506	879	9	(	(	PUNCT
inlawrev-3506	879	10	1974	1974	NUM
inlawrev-3506	879	11	)	)	PUNCT
inlawrev-3506	879	12	(	(	PUNCT
inlawrev-3506	879	13	"	"	PUNCT
inlawrev-3506	879	14	respondent	respondent	NOUN
inlawrev-3506	879	15	admits	admit	VERB
inlawrev-3506	879	16	an	an	DET
inlawrev-3506	879	17	inconsistent	inconsistent	ADJ
inlawrev-3506	879	18	position	position	NOUN
inlawrev-3506	879	19	and	and	CCONJ
inlawrev-3506	879	20	acts	act	NOUN
inlawrev-3506	879	21	as	as	ADP
inlawrev-3506	879	22	a	a	DET
inlawrev-3506	879	23	stakeholder	stakeholder	NOUN
inlawrev-3506	879	24	.	.	PUNCT
inlawrev-3506	880	1	it	it	PRON
inlawrev-3506	880	2	would	would	AUX
inlawrev-3506	880	3	,	,	PUNCT
inlawrev-3506	880	4	therefore	therefore	ADV
inlawrev-3506	880	5	,	,	PUNCT
inlawrev-3506	880	6	seem	seem	VERB
inlawrev-3506	880	7	inappropriate	inappropriate	ADJ
inlawrev-3506	880	8	to	to	PART
inlawrev-3506	880	9	tax	tax	VERB
inlawrev-3506	880	10	both	both	PRON
inlawrev-3506	880	11	ash	ash	NOUN
inlawrev-3506	880	12	and	and	CCONJ
inlawrev-3506	880	13	cannon	cannon	NOUN
inlawrev-3506	880	14	on	on	ADP
inlawrev-3506	880	15	the	the	DET
inlawrev-3506	880	16	entire	entire	ADJ
inlawrev-3506	880	17	$	$	SYM
inlawrev-3506	880	18	64,680	64,680	NUM
inlawrev-3506	880	19	.	.	PUNCT
inlawrev-3506	881	1	accordingly	accordingly	ADV
inlawrev-3506	881	2	we	we	PRON
inlawrev-3506	881	3	hold	hold	VERB
inlawrev-3506	881	4	that	that	PRON
inlawrev-3506	881	5	ash	ash	NOUN
inlawrev-3506	881	6	and	and	CCONJ
inlawrev-3506	881	7	cannon	cannon	NOUN
inlawrev-3506	881	8	each	each	PRON
inlawrev-3506	881	9	earned	earn	VERB
inlawrev-3506	881	10	one	one	NUM
inlawrev-3506	881	11	-	-	PUNCT
inlawrev-3506	881	12	half	half	NOUN
inlawrev-3506	881	13	of	of	ADP
inlawrev-3506	881	14	the	the	DET
inlawrev-3506	881	15	total	total	NOUN
inlawrev-3506	881	16	sent	send	VERB
inlawrev-3506	881	17	from	from	ADP
inlawrev-3506	881	18	hodges	hodge	NOUN
inlawrev-3506	881	19	to	to	ADP
inlawrev-3506	881	20	ash	ash	VERB
inlawrev-3506	881	21	,	,	PUNCT
inlawrev-3506	881	22	or	or	CCONJ
inlawrev-3506	881	23	$	$	SYM
inlawrev-3506	881	24	32,340	32,340	NUM
inlawrev-3506	881	25	.	.	PUNCT
inlawrev-3506	881	26	"	"	PUNCT
inlawrev-3506	881	27	)	)	PUNCT
inlawrev-3506	881	28	,	,	PUNCT
inlawrev-3506	881	29	ciffd	ciffd	PROPN
inlawrev-3506	881	30	sub	sub	PROPN
inlawrev-3506	881	31	nom	nom	PROPN
inlawrev-3506	881	32	.	.	PROPN
inlawrev-3506	881	33	cannon	cannon	NOUN
inlawrev-3506	881	34	v.	v.	ADP
inlawrev-3506	881	35	comm'r	comm'r	PROPN
inlawrev-3506	881	36	,	,	PUNCT
inlawrev-3506	881	37	533	533	NUM
inlawrev-3506	881	38	f.2d	f.2d	ADP
inlawrev-3506	881	39	959	959	NUM
inlawrev-3506	881	40	(	(	PUNCT
inlawrev-3506	881	41	5th	5th	ADJ
inlawrev-3506	881	42	cir	cir	NOUN
inlawrev-3506	881	43	.	.	PUNCT
inlawrev-3506	881	44	1976	1976	NUM
inlawrev-3506	881	45	)	)	PUNCT
inlawrev-3506	881	46	.	.	PUNCT
inlawrev-3506	882	1	200	200	NUM
inlawrev-3506	882	2	.	.	PUNCT
inlawrev-3506	883	1	mandina	mandina	PROPN
inlawrev-3506	883	2	v.	v.	ADP
inlawrev-3506	883	3	comm'r	comm'r	PROPN
inlawrev-3506	883	4	,	,	PUNCT
inlawrev-3506	883	5	43	43	NUM
inlawrev-3506	883	6	tc.m	tc.m	NOUN
inlawrev-3506	883	7	.	.	PUNCT
inlawrev-3506	884	1	(	(	PUNCT
inlawrev-3506	884	2	cch	cch	NOUN
inlawrev-3506	884	3	)	)	PUNCT
inlawrev-3506	884	4	359	359	NUM
inlawrev-3506	884	5	,	,	PUNCT
inlawrev-3506	884	6	373	373	NUM
inlawrev-3506	884	7	(	(	PUNCT
inlawrev-3506	884	8	1982	1982	NUM
inlawrev-3506	884	9	)	)	PUNCT
inlawrev-3506	884	10	,	,	PUNCT
inlawrev-3506	885	1	affd	affd	PROPN
inlawrev-3506	885	2	,	,	PUNCT
inlawrev-3506	885	3	758	758	NUM
inlawrev-3506	885	4	f.2d	f.2d	NOUN
inlawrev-3506	885	5	1399	1399	NUM
inlawrev-3506	885	6	(	(	PUNCT
inlawrev-3506	885	7	1	1	NUM
inlawrev-3506	885	8	1th	1th	ADJ
inlawrev-3506	885	9	cir	cir	NOUN
inlawrev-3506	885	10	.	.	PROPN
inlawrev-3506	885	11	1984	1984	NUM
inlawrev-3506	885	12	)	)	PUNCT
inlawrev-3506	885	13	(	(	PUNCT
inlawrev-3506	885	14	per	per	ADP
inlawrev-3506	885	15	curiam	curiam	NOUN
inlawrev-3506	885	16	)	)	PUNCT
inlawrev-3506	885	17	,	,	PUNCT
inlawrev-3506	885	18	and	and	CCONJ
inlawrev-3506	885	19	affd	affd	VERB
inlawrev-3506	885	20	as	as	ADP
inlawrev-3506	885	21	modified	modify	VERB
inlawrev-3506	885	22	sub	sub	NOUN
inlawrev-3506	885	23	nom	nom	PROPN
inlawrev-3506	885	24	.	.	PROPN
inlawrev-3506	885	25	schaffer	schaffer	PROPN
inlawrev-3506	885	26	v.	v.	ADP
inlawrev-3506	885	27	comm'r	comm'r	PROPN
inlawrev-3506	885	28	,	,	PUNCT
inlawrev-3506	885	29	779	779	NUM
inlawrev-3506	885	30	f.2d	f.2d	X
inlawrev-3506	885	31	849	849	NUM
inlawrev-3506	885	32	(	(	PUNCT
inlawrev-3506	885	33	2d	2d	NUM
inlawrev-3506	885	34	cir	cir	NOUN
inlawrev-3506	885	35	.	.	PUNCT
inlawrev-3506	885	36	1985	1985	NUM
inlawrev-3506	885	37	)	)	PUNCT
inlawrev-3506	885	38	(	(	PUNCT
inlawrev-3506	885	39	emphasis	emphasis	NOUN
inlawrev-3506	885	40	added	add	VERB
inlawrev-3506	885	41	)	)	PUNCT
inlawrev-3506	885	42	.	.	PUNCT
inlawrev-3506	886	1	on	on	ADP
inlawrev-3506	886	2	appeal	appeal	NOUN
inlawrev-3506	886	3	,	,	PUNCT
inlawrev-3506	886	4	the	the	DET
inlawrev-3506	886	5	court	court	NOUN
inlawrev-3506	886	6	of	of	ADP
inlawrev-3506	886	7	appeals	appeal	NOUN
inlawrev-3506	886	8	for	for	ADP
inlawrev-3506	886	9	the	the	DET
inlawrev-3506	886	10	second	second	ADJ
inlawrev-3506	886	11	circuit	circuit	NOUN
inlawrev-3506	886	12	held	hold	VERB
inlawrev-3506	886	13	that	that	SCONJ
inlawrev-3506	886	14	schaffer	schaffer	PROPN
inlawrev-3506	886	15	should	should	AUX
inlawrev-3506	886	16	not	not	PART
inlawrev-3506	886	17	have	have	AUX
inlawrev-3506	886	18	been	be	AUX
inlawrev-3506	886	19	attributed	attribute	VERB
inlawrev-3506	886	20	any	any	DET
inlawrev-3506	886	21	income	income	NOUN
inlawrev-3506	886	22	from	from	ADP
inlawrev-3506	886	23	certain	certain	ADJ
inlawrev-3506	886	24	transactions	transaction	NOUN
inlawrev-3506	886	25	.	.	PUNCT
inlawrev-3506	887	1	schaffer	schaffer	PROPN
inlawrev-3506	887	2	,	,	PUNCT
inlawrev-3506	887	3	779	779	NUM
inlawrev-3506	887	4	f.2d	f.2d	X
inlawrev-3506	887	5	at	at	ADP
inlawrev-3506	887	6	860	860	NUM
inlawrev-3506	887	7	.	.	PUNCT
inlawrev-3506	888	1	the	the	DET
inlawrev-3506	888	2	court	court	NOUN
inlawrev-3506	888	3	of	of	ADP
inlawrev-3506	888	4	appeals	appeal	NOUN
inlawrev-3506	888	5	for	for	ADP
inlawrev-3506	888	6	the	the	DET
inlawrev-3506	888	7	eleventh	eleventh	ADJ
inlawrev-3506	888	8	circuit	circuit	NOUN
inlawrev-3506	888	9	affirmed	affirm	VERB
inlawrev-3506	888	10	the	the	DET
inlawrev-3506	888	11	tax	tax	NOUN
inlawrev-3506	888	12	court	court	NOUN
inlawrev-3506	888	13	's	's	PART
inlawrev-3506	888	14	holding	holding	NOUN
inlawrev-3506	888	15	with	with	ADP
inlawrev-3506	888	16	respect	respect	NOUN
inlawrev-3506	888	17	to	to	ADP
inlawrev-3506	888	18	mandina	mandina	PROPN
inlawrev-3506	888	19	.	.	PUNCT
inlawrev-3506	889	1	thus	thus	ADV
inlawrev-3506	889	2	,	,	PUNCT
inlawrev-3506	889	3	in	in	ADP
inlawrev-3506	889	4	this	this	DET
inlawrev-3506	889	5	case	case	NOUN
inlawrev-3506	889	6	,	,	PUNCT
inlawrev-3506	889	7	appeals	appeal	NOUN
inlawrev-3506	889	8	to	to	ADP
inlawrev-3506	889	9	different	different	ADJ
inlawrev-3506	889	10	circuits	circuit	NOUN
inlawrev-3506	889	11	resulted	result	VERB
inlawrev-3506	889	12	in	in	ADP
inlawrev-3506	889	13	a	a	DET
inlawrev-3506	889	14	partial	partial	ADJ
inlawrev-3506	889	15	whipsaw	whipsaw	NOUN
inlawrev-3506	889	16	for	for	ADP
inlawrev-3506	889	17	the	the	DET
inlawrev-3506	889	18	irs	irs	PROPN
inlawrev-3506	889	19	.	.	PUNCT
inlawrev-3506	890	1	201	201	NUM
inlawrev-3506	890	2	.	.	PUNCT
inlawrev-3506	891	1	in	in	ADP
inlawrev-3506	891	2	a	a	DET
inlawrev-3506	891	3	sense	sense	NOUN
inlawrev-3506	891	4	,	,	PUNCT
inlawrev-3506	891	5	once	once	SCONJ
inlawrev-3506	891	6	the	the	DET
inlawrev-3506	891	7	aggregate	aggregate	ADJ
inlawrev-3506	891	8	deficiency	deficiency	NOUN
inlawrev-3506	891	9	is	be	AUX
inlawrev-3506	891	10	determined	determine	VERB
inlawrev-3506	891	11	in	in	ADP
inlawrev-3506	891	12	a	a	DET
inlawrev-3506	891	13	multi	multi	ADJ
inlawrev-3506	891	14	-	-	ADJ
inlawrev-3506	891	15	party	party	ADJ
inlawrev-3506	891	16	case	case	NOUN
inlawrev-3506	891	17	,	,	PUNCT
inlawrev-3506	891	18	the	the	DET
inlawrev-3506	891	19	case	case	NOUN
inlawrev-3506	891	20	reflects	reflect	VERB
inlawrev-3506	891	21	a	a	DET
inlawrev-3506	891	22	sort	sort	NOUN
inlawrev-3506	891	23	of	of	ADP
inlawrev-3506	891	24	reverse	reverse	ADJ
inlawrev-3506	891	25	interpleader	interpleader	NOUN
inlawrev-3506	891	26	situation	situation	NOUN
inlawrev-3506	891	27	,	,	PUNCT
inlawrev-3506	891	28	with	with	ADP
inlawrev-3506	891	29	the	the	DET
inlawrev-3506	891	30	irs	irs	PROPN
inlawrev-3506	891	31	as	as	ADP
inlawrev-3506	891	32	a	a	DET
inlawrev-3506	891	33	stakeholder	stakeholder	NOUN
inlawrev-3506	891	34	.	.	PUNCT
inlawrev-3506	892	1	that	that	PRON
inlawrev-3506	892	2	is	is	ADV
inlawrev-3506	892	3	,	,	PUNCT
inlawrev-3506	892	4	interpleader	interpleader	NOUN
inlawrev-3506	892	5	serves	serve	VERB
inlawrev-3506	892	6	to	to	PART
inlawrev-3506	892	7	determine	determine	VERB
inlawrev-3506	892	8	how	how	SCONJ
inlawrev-3506	892	9	to	to	PART
inlawrev-3506	892	10	allocate	allocate	VERB
inlawrev-3506	892	11	a	a	DET
inlawrev-3506	892	12	sum	sum	NOUN
inlawrev-3506	892	13	of	of	ADP
inlawrev-3506	892	14	money	money	NOUN
inlawrev-3506	892	15	among	among	ADP
inlawrev-3506	892	16	multiple	multiple	ADJ
inlawrev-3506	892	17	claimants	claimant	NOUN
inlawrev-3506	892	18	,	,	PUNCT
inlawrev-3506	892	19	while	while	SCONJ
inlawrev-3506	892	20	in	in	ADP
inlawrev-3506	892	21	a	a	DET
inlawrev-3506	892	22	multiparty	multiparty	ADJ
inlawrev-3506	892	23	tax	tax	NOUN
inlawrev-3506	892	24	fraud	fraud	NOUN
inlawrev-3506	892	25	case	case	NOUN
inlawrev-3506	892	26	,	,	PUNCT
inlawrev-3506	892	27	the	the	DET
inlawrev-3506	892	28	issue	issue	NOUN
inlawrev-3506	892	29	is	be	AUX
inlawrev-3506	892	30	how	how	SCONJ
inlawrev-3506	892	31	to	to	PART
inlawrev-3506	892	32	allocate	allocate	VERB
inlawrev-3506	892	33	the	the	DET
inlawrev-3506	892	34	obligation	obligation	NOUN
inlawrev-3506	892	35	to	to	PART
inlawrev-3506	892	36	pay	pay	VERB
inlawrev-3506	892	37	a	a	DET
inlawrev-3506	892	38	sum	sum	NOUN
inlawrev-3506	892	39	of	of	ADP
inlawrev-3506	892	40	money	money	NOUN
inlawrev-3506	892	41	.	.	PUNCT
inlawrev-3506	893	1	cf	cf	NOUN
inlawrev-3506	893	2	ash	ash	NOUN
inlawrev-3506	893	3	,	,	PUNCT
inlawrev-3506	893	4	33	33	NUM
inlawrev-3506	893	5	t.c.m	t.c.m	NOUN
inlawrev-3506	893	6	.	.	PUNCT
inlawrev-3506	894	1	(	(	PUNCT
inlawrev-3506	894	2	cch	cch	NOUN
inlawrev-3506	894	3	)	)	PUNCT
inlawrev-3506	894	4	at	at	ADP
inlawrev-3506	894	5	976	976	NUM
inlawrev-3506	894	6	(	(	PUNCT
inlawrev-3506	894	7	"	"	PUNCT
inlawrev-3506	894	8	respondent	respondent	NOUN
inlawrev-3506	894	9	admits	admit	VERB
inlawrev-3506	894	10	an	an	DET
inlawrev-3506	894	11	inconsistent	inconsistent	ADJ
inlawrev-3506	894	12	position	position	NOUN
inlawrev-3506	894	13	and	and	CCONJ
inlawrev-3506	894	14	acts	act	NOUN
inlawrev-3506	894	15	as	as	ADP
inlawrev-3506	894	16	a	a	DET
inlawrev-3506	894	17	stakeholder	stakeholder	NOUN
inlawrev-3506	894	18	,	,	PUNCT
inlawrev-3506	894	19	"	"	PUNCT
inlawrev-3506	894	20	)	)	PUNCT
inlawrev-3506	894	21	.	.	PUNCT
inlawrev-3506	895	1	172	172	NUM
inlawrev-3506	895	2	indiana	indiana	PROPN
inlawrev-3506	895	3	law	law	PROPN
inlawrev-3506	895	4	review	review	NOUN
inlawrev-3506	895	5	[	[	X
inlawrev-3506	895	6	vol	vol	NOUN
inlawrev-3506	895	7	.	.	PUNCT
inlawrev-3506	895	8	35:143	35:143	NOUN
inlawrev-3506	895	9	as	as	SCONJ
inlawrev-3506	895	10	we	we	PRON
inlawrev-3506	895	11	review	review	VERB
inlawrev-3506	895	12	each	each	PRON
inlawrev-3506	895	13	of	of	ADP
inlawrev-3506	895	14	respondent	respondent	NOUN
inlawrev-3506	895	15	's	's	PART
inlawrev-3506	895	16	assertions	assertion	NOUN
inlawrev-3506	895	17	concerning	concern	VERB
inlawrev-3506	895	18	each	each	DET
inlawrev-3506	895	19	respective	respective	ADJ
inlawrev-3506	895	20	search	search	NOUN
inlawrev-3506	895	21	,	,	PUNCT
inlawrev-3506	895	22	we	we	PRON
inlawrev-3506	895	23	consider	consider	VERB
inlawrev-3506	895	24	whether	whether	SCONJ
inlawrev-3506	895	25	respondent	respondent	NOUN
inlawrev-3506	895	26	has	have	AUX
inlawrev-3506	895	27	presented	present	VERB
inlawrev-3506	895	28	predicate	predicate	ADJ
inlawrev-3506	895	29	evidence	evidence	NOUN
inlawrev-3506	895	30	linking	link	VERB
inlawrev-3506	895	31	the	the	DET
inlawrev-3506	895	32	specific	specific	ADJ
inlawrev-3506	895	33	petitioner	petitioner	NOUN
inlawrev-3506	895	34	to	to	ADP
inlawrev-3506	895	35	the	the	DET
inlawrev-3506	895	36	tax	tax	NOUN
inlawrev-3506	895	37	-	-	PUNCT
inlawrev-3506	895	38	generating	generate	VERB
inlawrev-3506	895	39	activity	activity	NOUN
inlawrev-3506	895	40	from	from	ADP
inlawrev-3506	895	41	which	which	PRON
inlawrev-3506	895	42	respondent	respondent	NOUN
inlawrev-3506	895	43	asserts	assert	VERB
inlawrev-3506	895	44	income	income	NOUN
inlawrev-3506	895	45	has	have	AUX
inlawrev-3506	895	46	arisen	arise	VERB
inlawrev-3506	895	47	for	for	ADP
inlawrev-3506	895	48	such	such	ADJ
inlawrev-3506	895	49	petitioner	petitioner	NOUN
inlawrev-3506	895	50	.	.	PUNCT
inlawrev-3506	896	1	where	where	SCONJ
inlawrev-3506	896	2	there	there	PRON
inlawrev-3506	896	3	is	be	VERB
inlawrev-3506	896	4	no	no	DET
inlawrev-3506	896	5	such	such	ADJ
inlawrev-3506	896	6	predicate	predicate	NOUN
inlawrev-3506	896	7	evidence	evidence	NOUN
inlawrev-3506	896	8	,	,	PUNCT
inlawrev-3506	896	9	we	we	PRON
inlawrev-3506	896	10	attribute	attribute	VERB
inlawrev-3506	896	11	no	no	DET
inlawrev-3506	896	12	income	income	NOUN
inlawrev-3506	896	13	to	to	ADP
inlawrev-3506	896	14	that	that	DET
inlawrev-3506	896	15	petitioner.^^^	petitioner.^^^	PROPN
inlawrev-3506	896	16	conclusion	conclusion	NOUN
inlawrev-3506	896	17	those	those	PRON
inlawrev-3506	896	18	accused	accuse	VERB
inlawrev-3506	896	19	of	of	ADP
inlawrev-3506	896	20	civil	civil	ADJ
inlawrev-3506	896	21	tax	tax	NOUN
inlawrev-3506	896	22	fraud	fraud	NOUN
inlawrev-3506	896	23	,	,	PUNCT
inlawrev-3506	896	24	particularly	particularly	ADV
inlawrev-3506	896	25	following	follow	VERB
inlawrev-3506	896	26	a	a	DET
inlawrev-3506	896	27	related	related	ADJ
inlawrev-3506	896	28	criminal	criminal	ADJ
inlawrev-3506	896	29	conviction	conviction	NOUN
inlawrev-3506	896	30	,	,	PUNCT
inlawrev-3506	896	31	will	will	AUX
inlawrev-3506	896	32	likely	likely	ADV
inlawrev-3506	896	33	face	face	VERB
inlawrev-3506	896	34	a	a	DET
inlawrev-3506	896	35	tough	tough	ADJ
inlawrev-3506	896	36	fight	fight	NOUN
inlawrev-3506	896	37	with	with	ADP
inlawrev-3506	896	38	the	the	DET
inlawrev-3506	896	39	irs	irs	PROPN
inlawrev-3506	896	40	.	.	PUNCT
inlawrev-3506	897	1	is	be	AUX
inlawrev-3506	897	2	that	that	PRON
inlawrev-3506	897	3	fair	fair	ADJ
inlawrev-3506	897	4	?	?	PUNCT
inlawrev-3506	898	1	it	it	PRON
inlawrev-3506	898	2	is	be	AUX
inlawrev-3506	898	3	important	important	ADJ
inlawrev-3506	898	4	to	to	PART
inlawrev-3506	898	5	note	note	VERB
inlawrev-3506	898	6	that	that	SCONJ
inlawrev-3506	898	7	the	the	DET
inlawrev-3506	898	8	irs	irs	PROPN
inlawrev-3506	898	9	will	will	AUX
inlawrev-3506	898	10	encounter	encounter	VERB
inlawrev-3506	898	11	major	major	ADJ
inlawrev-3506	898	12	obstacles	obstacle	NOUN
inlawrev-3506	898	13	,	,	PUNCT
inlawrev-3506	898	14	as	as	ADV
inlawrev-3506	898	15	well	well	ADV
inlawrev-3506	898	16	.	.	PUNCT
inlawrev-3506	899	1	the	the	DET
inlawrev-3506	899	2	taxpayer	taxpayer	NOUN
inlawrev-3506	899	3	generally	generally	ADV
inlawrev-3506	899	4	benefits	benefit	VERB
inlawrev-3506	899	5	from	from	ADP
inlawrev-3506	899	6	his	his	PRON
inlawrev-3506	899	7	superior	superior	ADJ
inlawrev-3506	899	8	information	information	NOUN
inlawrev-3506	899	9	about	about	ADP
inlawrev-3506	899	10	his	his	PRON
inlawrev-3506	899	11	activities	activity	NOUN
inlawrev-3506	899	12	.	.	PUNCT
inlawrev-3506	900	1	in	in	ADP
inlawrev-3506	900	2	addition	addition	NOUN
inlawrev-3506	900	3	,	,	PUNCT
inlawrev-3506	900	4	in	in	ADP
inlawrev-3506	900	5	attempting	attempt	VERB
inlawrev-3506	900	6	to	to	PART
inlawrev-3506	900	7	reconstruct	reconstruct	VERB
inlawrev-3506	900	8	a	a	DET
inlawrev-3506	900	9	taxpayer	taxpayer	NOUN
inlawrev-3506	900	10	's	's	PART
inlawrev-3506	900	11	transactions	transaction	NOUN
inlawrev-3506	900	12	,	,	PUNCT
inlawrev-3506	900	13	the	the	DET
inlawrev-3506	900	14	irs	irs	PROPN
inlawrev-3506	900	15	will	will	AUX
inlawrev-3506	900	16	inevitably	inevitably	ADV
inlawrev-3506	900	17	face	face	VERB
inlawrev-3506	900	18	difficulties	difficulty	NOUN
inlawrev-3506	900	19	resulting	result	VERB
inlawrev-3506	900	20	from	from	ADP
inlawrev-3506	900	21	the	the	DET
inlawrev-3506	900	22	likelihood	likelihood	NOUN
inlawrev-3506	900	23	that	that	SCONJ
inlawrev-3506	900	24	a	a	DET
inlawrev-3506	900	25	guilty	guilty	ADJ
inlawrev-3506	900	26	taxpayer	taxpayer	NOUN
inlawrev-3506	900	27	will	will	AUX
inlawrev-3506	900	28	have	have	AUX
inlawrev-3506	900	29	taken	take	VERB
inlawrev-3506	900	30	steps	step	NOUN
inlawrev-3506	900	31	to	to	PART
inlawrev-3506	900	32	conceal	conceal	VERB
inlawrev-3506	900	33	his	his	PRON
inlawrev-3506	900	34	activities	activity	NOUN
inlawrev-3506	900	35	.	.	PUNCT
inlawrev-3506	901	1	contrary	contrary	ADJ
inlawrev-3506	901	2	to	to	ADP
inlawrev-3506	901	3	the	the	DET
inlawrev-3506	901	4	impression	impression	NOUN
inlawrev-3506	901	5	given	give	VERB
inlawrev-3506	901	6	by	by	ADP
inlawrev-3506	901	7	professor	professor	NOUN
inlawrev-3506	901	8	schoenfeld	schoenfeld	PROPN
inlawrev-3506	901	9	's	's	PART
inlawrev-3506	901	10	article	article	NOUN
inlawrev-3506	901	11	,	,	PUNCT
inlawrev-3506	901	12	the	the	DET
inlawrev-3506	901	13	taxpayer	taxpayer	NOUN
inlawrev-3506	901	14	will	will	AUX
inlawrev-3506	901	15	not	not	PART
inlawrev-3506	901	16	be	be	AUX
inlawrev-3506	901	17	precluded	preclude	VERB
inlawrev-3506	901	18	from	from	ADP
inlawrev-3506	901	19	receiving	receive	VERB
inlawrev-3506	901	20	information	information	NOUN
inlawrev-3506	901	21	about	about	ADP
inlawrev-3506	901	22	the	the	DET
inlawrev-3506	901	23	irs	irs	PROPN
inlawrev-3506	901	24	's	's	PART
inlawrev-3506	901	25	case	case	NOUN
inlawrev-3506	901	26	.	.	PUNCT
inlawrev-3506	902	1	nonetheless	nonetheless	ADV
inlawrev-3506	902	2	,	,	PUNCT
inlawrev-3506	902	3	a	a	DET
inlawrev-3506	902	4	taxpayer	taxpayer	NOUN
inlawrev-3506	902	5	who	who	PRON
inlawrev-3506	902	6	denies	deny	VERB
inlawrev-3506	902	7	any	any	PRON
inlawrev-3506	902	8	and	and	CCONJ
inlawrev-3506	902	9	all	all	DET
inlawrev-3506	902	10	participation	participation	NOUN
inlawrev-3506	902	11	in	in	ADP
inlawrev-3506	902	12	the	the	DET
inlawrev-3506	902	13	underlying	underlie	VERB
inlawrev-3506	902	14	activity	activity	NOUN
inlawrev-3506	902	15	is	be	AUX
inlawrev-3506	902	16	unlikely	unlikely	ADJ
inlawrev-3506	902	17	to	to	PART
inlawrev-3506	902	18	win	win	VERB
inlawrev-3506	902	19	a	a	DET
inlawrev-3506	902	20	tax	tax	NOUN
inlawrev-3506	902	21	fraud	fraud	NOUN
inlawrev-3506	902	22	case	case	NOUN
inlawrev-3506	902	23	if	if	SCONJ
inlawrev-3506	902	24	there	there	PRON
inlawrev-3506	902	25	is	be	VERB
inlawrev-3506	902	26	proofofhis	proofofhis	PRON
inlawrev-3506	902	27	involvement	involvement	NOUN
inlawrev-3506	902	28	in	in	ADP
inlawrev-3506	902	29	that	that	DET
inlawrev-3506	902	30	activity	activity	NOUN
inlawrev-3506	902	31	.	.	PUNCT
inlawrev-3506	903	1	the	the	DET
inlawrev-3506	903	2	taxpayer	taxpayer	NOUN
inlawrev-3506	903	3	will	will	AUX
inlawrev-3506	903	4	not	not	PART
inlawrev-3506	903	5	be	be	AUX
inlawrev-3506	903	6	able	able	ADJ
inlawrev-3506	903	7	to	to	PART
inlawrev-3506	903	8	rebut	rebut	VERB
inlawrev-3506	903	9	the	the	DET
inlawrev-3506	903	10	amount	amount	NOUN
inlawrev-3506	903	11	of	of	ADP
inlawrev-3506	903	12	conspiracy	conspiracy	NOUN
inlawrev-3506	903	13	profits	profit	NOUN
inlawrev-3506	903	14	allocated	allocate	VERB
inlawrev-3506	903	15	to	to	ADP
inlawrev-3506	903	16	him	he	PRON
inlawrev-3506	903	17	if	if	SCONJ
inlawrev-3506	903	18	he	he	PRON
inlawrev-3506	903	19	simply	simply	ADV
inlawrev-3506	903	20	denies	deny	VERB
inlawrev-3506	903	21	any	any	DET
inlawrev-3506	903	22	participation	participation	NOUN
inlawrev-3506	903	23	in	in	ADP
inlawrev-3506	903	24	the	the	DET
inlawrev-3506	903	25	conspiracy	conspiracy	NOUN
inlawrev-3506	903	26	.	.	PUNCT
inlawrev-3506	904	1	a	a	DET
inlawrev-3506	904	2	complete	complete	ADJ
inlawrev-3506	904	3	denial	denial	NOUN
inlawrev-3506	904	4	therefore	therefore	ADV
inlawrev-3506	904	5	may	may	AUX
inlawrev-3506	904	6	not	not	PART
inlawrev-3506	904	7	be	be	AUX
inlawrev-3506	904	8	the	the	DET
inlawrev-3506	904	9	best	good	ADJ
inlawrev-3506	904	10	strategy	strategy	NOUN
inlawrev-3506	904	11	,	,	PUNCT
inlawrev-3506	904	12	particularly	particularly	ADV
inlawrev-3506	904	13	in	in	ADP
inlawrev-3506	904	14	a	a	DET
inlawrev-3506	904	15	case	case	NOUN
inlawrev-3506	904	16	involving	involve	VERB
inlawrev-3506	904	17	a	a	DET
inlawrev-3506	904	18	related	related	ADJ
inlawrev-3506	904	19	criminal	criminal	ADJ
inlawrev-3506	904	20	conviction	conviction	NOUN
inlawrev-3506	904	21	or	or	CCONJ
inlawrev-3506	904	22	substantial	substantial	ADJ
inlawrev-3506	904	23	evidence	evidence	NOUN
inlawrev-3506	904	24	ofthe	ofthe	NOUN
inlawrev-3506	904	25	taxpayer	taxpayer	NOUN
inlawrev-3506	904	26	's	's	PART
inlawrev-3506	904	27	participation	participation	NOUN
inlawrev-3506	904	28	in	in	ADP
inlawrev-3506	904	29	the	the	DET
inlawrev-3506	904	30	conspiracy	conspiracy	NOUN
inlawrev-3506	904	31	.	.	PUNCT
inlawrev-3506	905	1	instead	instead	ADV
inlawrev-3506	905	2	,	,	PUNCT
inlawrev-3506	905	3	the	the	DET
inlawrev-3506	905	4	taxpayer	taxpayer	NOUN
inlawrev-3506	905	5	may	may	AUX
inlawrev-3506	905	6	be	be	AUX
inlawrev-3506	905	7	able	able	ADJ
inlawrev-3506	905	8	to	to	PART
inlawrev-3506	905	9	present	present	VERB
inlawrev-3506	905	10	evidence	evidence	NOUN
inlawrev-3506	905	11	indicating	indicate	VERB
inlawrev-3506	905	12	that	that	SCONJ
inlawrev-3506	905	13	someone	someone	PRON
inlawrev-3506	905	14	else	else	ADV
inlawrev-3506	905	15	actually	actually	ADV
inlawrev-3506	905	16	received	receive	VERB
inlawrev-3506	905	17	amounts	amount	NOUN
inlawrev-3506	905	18	attributed	attribute	VERB
inlawrev-3506	905	19	to	to	ADP
inlawrev-3506	905	20	him	he	PRON
inlawrev-3506	905	21	.	.	PUNCT
inlawrev-3506	906	1	a	a	DET
inlawrev-3506	906	2	taxpayer	taxpayer	NOUN
inlawrev-3506	906	3	facing	face	VERB
inlawrev-3506	906	4	the	the	DET
inlawrev-3506	906	5	irs	irs	PROPN
inlawrev-3506	906	6	in	in	ADP
inlawrev-3506	906	7	a	a	DET
inlawrev-3506	906	8	civil	civil	ADJ
inlawrev-3506	906	9	fraud	fraud	NOUN
inlawrev-3506	906	10	case	case	NOUN
inlawrev-3506	906	11	also	also	ADV
inlawrev-3506	906	12	benefits	benefit	VERB
inlawrev-3506	906	13	from	from	ADP
inlawrev-3506	906	14	certain	certain	ADJ
inlawrev-3506	906	15	procedural	procedural	ADJ
inlawrev-3506	906	16	protections	protection	NOUN
inlawrev-3506	906	17	.	.	PUNCT
inlawrev-3506	907	1	first	first	ADV
inlawrev-3506	907	2	,	,	PUNCT
inlawrev-3506	907	3	it	it	PRON
inlawrev-3506	907	4	is	be	AUX
inlawrev-3506	907	5	the	the	DET
inlawrev-3506	907	6	irs	irs	PROPN
inlawrev-3506	907	7	that	that	PRON
inlawrev-3506	907	8	bears	bear	VERB
inlawrev-3506	907	9	the	the	DET
inlawrev-3506	907	10	burden	burden	NOUN
inlawrev-3506	907	11	ofproving	ofprove	VERB
inlawrev-3506	907	12	both	both	CCONJ
inlawrev-3506	907	13	an	an	DET
inlawrev-3506	907	14	underpayment	underpayment	NOUN
inlawrev-3506	907	15	of	of	ADP
inlawrev-3506	907	16	tax	tax	NOUN
inlawrev-3506	907	17	and	and	CCONJ
inlawrev-3506	907	18	the	the	DET
inlawrev-3506	907	19	element	element	NOUN
inlawrev-3506	907	20	of	of	ADP
inlawrev-3506	907	21	fraud	fraud	NOUN
inlawrev-3506	907	22	.	.	PUNCT
inlawrev-3506	908	1	second	second	ADJ
inlawrev-3506	908	2	,	,	PUNCT
inlawrev-3506	908	3	its	its	PRON
inlawrev-3506	908	4	proofmust	proofmust	NOUN
inlawrev-3506	908	5	rise	rise	NOUN
inlawrev-3506	908	6	to	to	ADP
inlawrev-3506	908	7	the	the	DET
inlawrev-3506	908	8	level	level	NOUN
inlawrev-3506	908	9	ofclear	ofclear	NOUN
inlawrev-3506	908	10	and	and	CCONJ
inlawrev-3506	908	11	convincing	convincing	ADJ
inlawrev-3506	908	12	evidence	evidence	NOUN
inlawrev-3506	908	13	.	.	PUNCT
inlawrev-3506	909	1	a	a	DET
inlawrev-3506	909	2	criminal	criminal	ADJ
inlawrev-3506	909	3	conviction	conviction	NOUN
inlawrev-3506	909	4	ofthe	ofthe	NOUN
inlawrev-3506	909	5	taxpayer	taxpayer	NOUN
inlawrev-3506	909	6	will	will	AUX
inlawrev-3506	909	7	help	help	VERB
inlawrev-3506	909	8	the	the	DET
inlawrev-3506	909	9	irs	irs	PROPN
inlawrev-3506	909	10	meet	meet	VERB
inlawrev-3506	909	11	that	that	DET
inlawrev-3506	909	12	burden	burden	NOUN
inlawrev-3506	909	13	.	.	PUNCT
inlawrev-3506	910	1	that	that	PRON
inlawrev-3506	910	2	may	may	AUX
inlawrev-3506	910	3	seem	seem	VERB
inlawrev-3506	910	4	unfair	unfair	ADJ
inlawrev-3506	910	5	,	,	PUNCT
inlawrev-3506	910	6	but	but	CCONJ
inlawrev-3506	910	7	a	a	DET
inlawrev-3506	910	8	criminal	criminal	ADJ
inlawrev-3506	910	9	conviction	conviction	NOUN
inlawrev-3506	910	10	means	mean	VERB
inlawrev-3506	910	11	that	that	SCONJ
inlawrev-3506	910	12	the	the	DET
inlawrev-3506	910	13	taxpayer	taxpayer	NOUN
inlawrev-3506	910	14	,	,	PUNCT
inlawrev-3506	910	15	most	most	ADV
inlawrev-3506	910	16	likely	likely	ADV
inlawrev-3506	910	17	represented	represent	VERB
inlawrev-3506	910	18	by	by	ADP
inlawrev-3506	910	19	counsel	counsel	NOUN
inlawrev-3506	910	20	,	,	PUNCT
inlawrev-3506	910	21	was	be	AUX
inlawrev-3506	910	22	found	find	VERB
inlawrev-3506	910	23	guilty	guilty	ADJ
inlawrev-3506	910	24	ofa	ofa	PROPN
inlawrev-3506	910	25	crime	crime	NOUN
inlawrev-3506	910	26	beyond	beyond	ADP
inlawrev-3506	910	27	a	a	DET
inlawrev-3506	910	28	reasonable	reasonable	ADJ
inlawrev-3506	910	29	doubt	doubt	NOUN
inlawrev-3506	910	30	.	.	PUNCT
inlawrev-3506	911	1	ourjustice	ourjustice	ADJ
inlawrev-3506	911	2	system	system	NOUN
inlawrev-3506	911	3	generally	generally	ADV
inlawrev-3506	911	4	allows	allow	VERB
inlawrev-3506	911	5	both	both	DET
inlawrev-3506	911	6	a	a	DET
inlawrev-3506	911	7	civil	civil	ADJ
inlawrev-3506	911	8	suit	suit	NOUN
inlawrev-3506	911	9	following	follow	VERB
inlawrev-3506	911	10	a	a	DET
inlawrev-3506	911	11	criminal	criminal	ADJ
inlawrev-3506	911	12	conviction	conviction	NOUN
inlawrev-3506	911	13	and	and	CCONJ
inlawrev-3506	911	14	use	use	NOUN
inlawrev-3506	911	15	of	of	ADP
inlawrev-3506	911	16	collateral	collateral	ADJ
inlawrev-3506	911	17	estoppel	estoppel	NOUN
inlawrev-3506	911	18	in	in	ADP
inlawrev-3506	911	19	the	the	DET
inlawrev-3506	911	20	subsequent	subsequent	ADJ
inlawrev-3506	911	21	civil	civil	ADJ
inlawrev-3506	911	22	suit	suit	NOUN
inlawrev-3506	911	23	,	,	PUNCT
inlawrev-3506	911	24	if	if	SCONJ
inlawrev-3506	911	25	its	its	PRON
inlawrev-3506	911	26	elements	element	NOUN
inlawrev-3506	911	27	are	be	AUX
inlawrev-3506	911	28	met	meet	VERB
inlawrev-3506	911	29	.	.	PUNCT
inlawrev-3506	912	1	in	in	ADP
inlawrev-3506	912	2	sum	sum	NOUN
inlawrev-3506	912	3	.	.	PUNCT
inlawrev-3506	913	1	professor	professor	NOUN
inlawrev-3506	913	2	schoenfeld	schoenfeld	PROPN
inlawrev-3506	913	3	's	's	PART
inlawrev-3506	913	4	article	article	NOUN
inlawrev-3506	913	5	is	be	AUX
inlawrev-3506	913	6	a	a	DET
inlawrev-3506	913	7	valuable	valuable	ADJ
inlawrev-3506	913	8	contribution	contribution	NOUN
inlawrev-3506	913	9	to	to	ADP
inlawrev-3506	913	10	the	the	DET
inlawrev-3506	913	11	limited	limited	ADJ
inlawrev-3506	913	12	literature	literature	NOUN
inlawrev-3506	913	13	on	on	ADP
inlawrev-3506	913	14	federal	federal	ADJ
inlawrev-3506	913	15	tax	tax	NOUN
inlawrev-3506	913	16	controversies	controversy	NOUN
inlawrev-3506	913	17	.	.	PUNCT
inlawrev-3506	914	1	his	his	PRON
inlawrev-3506	914	2	article	article	NOUN
inlawrev-3506	914	3	reflects	reflect	VERB
inlawrev-3506	914	4	serious	serious	ADJ
inlawrev-3506	914	5	concerns	concern	NOUN
inlawrev-3506	914	6	about	about	ADP
inlawrev-3506	914	7	the	the	DET
inlawrev-3506	914	8	checks	check	NOUN
inlawrev-3506	914	9	on	on	ADP
inlawrev-3506	914	10	the	the	DET
inlawrev-3506	914	11	power	power	NOUN
inlawrev-3506	914	12	of	of	ADP
inlawrev-3506	914	13	the	the	DET
inlawrev-3506	914	14	irs	irs	PROPN
inlawrev-3506	914	15	.	.	PUNCT
inlawrev-3506	915	1	this	this	DET
inlawrev-3506	915	2	reply	reply	NOUN
inlawrev-3506	915	3	has	have	AUX
inlawrev-3506	915	4	indicated	indicate	VERB
inlawrev-3506	915	5	areas	area	NOUN
inlawrev-3506	915	6	in	in	ADP
inlawrev-3506	915	7	which	which	PRON
inlawrev-3506	915	8	existing	exist	VERB
inlawrev-3506	915	9	checks	check	NOUN
inlawrev-3506	915	10	are	be	AUX
inlawrev-3506	915	11	sufficient	sufficient	ADJ
inlawrev-3506	915	12	,	,	PUNCT
inlawrev-3506	915	13	as	as	ADV
inlawrev-3506	915	14	well	well	ADV
inlawrev-3506	915	15	as	as	ADP
inlawrev-3506	915	16	areas	area	NOUN
inlawrev-3506	915	17	in	in	ADP
inlawrev-3506	915	18	which	which	PRON
inlawrev-3506	915	19	improvements	improvement	NOUN
inlawrev-3506	915	20	would	would	AUX
inlawrev-3506	915	21	make	make	VERB
inlawrev-3506	915	22	the	the	DET
inlawrev-3506	915	23	tax	tax	NOUN
inlawrev-3506	915	24	controversy	controversy	NOUN
inlawrev-3506	915	25	process	process	NOUN
inlawrev-3506	915	26	more	more	ADV
inlawrev-3506	915	27	balanced	balanced	ADJ
inlawrev-3506	915	28	and	and	CCONJ
inlawrev-3506	915	29	procedurally	procedurally	ADV
inlawrev-3506	915	30	fair	fair	ADJ
inlawrev-3506	915	31	.	.	PUNCT
inlawrev-3506	916	1	202	202	NUM
inlawrev-3506	916	2	.	.	PUNCT
inlawrev-3506	916	3	ryan	ryan	PROPN
inlawrev-3506	916	4	,	,	PUNCT
inlawrev-3506	916	5	75	75	NUM
inlawrev-3506	916	6	t.c.m	t.c.m	NOUN
inlawrev-3506	916	7	.	.	PUNCT
inlawrev-3506	917	1	(	(	PUNCT
inlawrev-3506	917	2	cch	cch	NOUN
inlawrev-3506	917	3	)	)	PUNCT
inlawrev-3506	917	4	at	at	ADP
inlawrev-3506	917	5	1787	1787	NUM
inlawrev-3506	917	6	-	-	SYM
inlawrev-3506	917	7	88	88	NUM
inlawrev-3506	917	8	.	.	PUNCT