id	sid	tid	token	lemma	pos
inlawrev-3694	1	1	indiana	indiana	PROPN
inlawrev-3694	1	2	law	law	PROPN
inlawrev-3694	1	3	review	review	PROPN
inlawrev-3694	1	4	indiana	indiana	PROPN
inlawrev-3694	1	5	law	law	PROPN
inlawrev-3694	1	6	review	review	NOUN
inlawrev-3694	1	7	volume	volume	NOUN
inlawrev-3694	1	8	38	38	NUM
inlawrev-3694	1	9	2005	2005	NUM
inlawrev-3694	1	10	number	number	NOUN
inlawrev-3694	1	11	2	2	NUM
inlawrev-3694	1	12	articles	article	NOUN
inlawrev-3694	1	13	where	where	SCONJ
inlawrev-3694	1	14	ethics	ethic	NOUN
inlawrev-3694	1	15	merge	merge	VERB
inlawrev-3694	1	16	with	with	ADP
inlawrev-3694	1	17	substantive	substantive	ADJ
inlawrev-3694	1	18	law	law	NOUN
inlawrev-3694	1	19	—	—	PUNCT
inlawrev-3694	1	20	an	an	DET
inlawrev-3694	1	21	analysis	analysis	NOUN
inlawrev-3694	1	22	of	of	ADP
inlawrev-3694	1	23	tax	tax	NOUN
inlawrev-3694	1	24	motivated	motivate	VERB
inlawrev-3694	1	25	transactions	transaction	NOUN
inlawrev-3694	1	26	james	james	PROPN
inlawrev-3694	1	27	m.	m.	PROPN
inlawrev-3694	1	28	delaney	delaney	PROPN
inlawrev-3694	1	29	*	*	PROPN
inlawrev-3694	1	30	introduction	introduction	NOUN
inlawrev-3694	1	31	during	during	ADP
inlawrev-3694	1	32	the	the	DET
inlawrev-3694	1	33	last	last	ADJ
inlawrev-3694	1	34	decade	decade	NOUN
inlawrev-3694	1	35	and	and	CCONJ
inlawrev-3694	1	36	more	more	ADV
inlawrev-3694	1	37	acutely	acutely	ADV
inlawrev-3694	1	38	during	during	ADP
inlawrev-3694	1	39	the	the	DET
inlawrev-3694	1	40	last	last	ADJ
inlawrev-3694	1	41	several	several	ADJ
inlawrev-3694	1	42	years	year	NOUN
inlawrev-3694	1	43	,	,	PUNCT
inlawrev-3694	1	44	there	there	PRON
inlawrev-3694	1	45	appears	appear	VERB
inlawrev-3694	1	46	to	to	PART
inlawrev-3694	1	47	be	be	AUX
inlawrev-3694	1	48	an	an	DET
inlawrev-3694	1	49	extraordinary	extraordinary	ADJ
inlawrev-3694	1	50	increase	increase	NOUN
inlawrev-3694	1	51	in	in	ADP
inlawrev-3694	1	52	the	the	DET
inlawrev-3694	1	53	number	number	NOUN
inlawrev-3694	1	54	of	of	ADP
inlawrev-3694	1	55	instances	instance	NOUN
inlawrev-3694	1	56	in	in	ADP
inlawrev-3694	1	57	which	which	PRON
inlawrev-3694	1	58	the	the	DET
inlawrev-3694	1	59	courts	court	NOUN
inlawrev-3694	1	60	,	,	PUNCT
inlawrev-3694	1	61	congress	congress	PROPN
inlawrev-3694	1	62	,	,	PUNCT
inlawrev-3694	1	63	and	and	CCONJ
inlawrev-3694	1	64	the	the	DET
inlawrev-3694	1	65	media	medium	NOUN
inlawrev-3694	1	66	have	have	AUX
inlawrev-3694	1	67	questioned	question	VERB
inlawrev-3694	1	68	the	the	DET
inlawrev-3694	1	69	legality	legality	NOUN
inlawrev-3694	1	70	and	and	CCONJ
inlawrev-3694	1	71	ethics	ethic	NOUN
inlawrev-3694	1	72	associated	associate	VERB
inlawrev-3694	1	73	with	with	ADP
inlawrev-3694	1	74	the	the	DET
inlawrev-3694	1	75	financial	financial	ADJ
inlawrev-3694	1	76	activities	activity	NOUN
inlawrev-3694	1	77	of	of	ADP
inlawrev-3694	1	78	wealthy	wealthy	ADJ
inlawrev-3694	1	79	individuals	individual	NOUN
inlawrev-3694	1	80	and	and	CCONJ
inlawrev-3694	1	81	businesses.^	businesses.^	NOUN
inlawrev-3694	1	82	among	among	ADP
inlawrev-3694	1	83	the	the	DET
inlawrev-3694	1	84	more	more	ADV
inlawrev-3694	1	85	common	common	ADJ
inlawrev-3694	1	86	are	be	AUX
inlawrev-3694	1	87	those	those	DET
inlawrev-3694	1	88	instances	instance	NOUN
inlawrev-3694	1	89	in	in	ADP
inlawrev-3694	1	90	which	which	PRON
inlawrev-3694	1	91	corporate	corporate	ADJ
inlawrev-3694	1	92	and	and	CCONJ
inlawrev-3694	1	93	high	high	ADJ
inlawrev-3694	1	94	wealth	wealth	NOUN
inlawrev-3694	1	95	individual	individual	ADJ
inlawrev-3694	1	96	taxpayers	taxpayer	NOUN
inlawrev-3694	1	97	have	have	AUX
inlawrev-3694	1	98	engaged	engage	VERB
inlawrev-3694	1	99	in	in	ADP
inlawrev-3694	1	100	transactions	transaction	NOUN
inlawrev-3694	1	101	structured	structure	VERB
inlawrev-3694	1	102	to	to	PART
inlawrev-3694	1	103	minimize	minimize	VERB
inlawrev-3694	1	104	or	or	CCONJ
inlawrev-3694	1	105	avoid	avoid	VERB
inlawrev-3694	1	106	imposition	imposition	NOUN
inlawrev-3694	1	107	of	of	ADP
inlawrev-3694	1	108	federal	federal	ADJ
inlawrev-3694	1	109	income	income	NOUN
inlawrev-3694	1	110	taxes	taxis	NOUN
inlawrev-3694	1	111	.	.	PUNCT
inlawrev-3694	2	1	these	these	DET
inlawrev-3694	2	2	transactions	transaction	NOUN
inlawrev-3694	2	3	generally	generally	ADV
inlawrev-3694	2	4	are	be	AUX
inlawrev-3694	2	5	referred	refer	VERB
inlawrev-3694	2	6	to	to	ADP
inlawrev-3694	2	7	as	as	ADP
inlawrev-3694	2	8	"	"	PUNCT
inlawrev-3694	2	9	tax	tax	NOUN
inlawrev-3694	2	10	shelters	shelter	NOUN
inlawrev-3694	2	11	"	"	PUNCT
inlawrev-3694	2	12	or	or	CCONJ
inlawrev-3694	2	13	"	"	PUNCT
inlawrev-3694	2	14	sham	sham	ADJ
inlawrev-3694	2	15	transactions	transaction	NOUN
inlawrev-3694	2	16	"	"	PUNCT
inlawrev-3694	2	17	and	and	CCONJ
inlawrev-3694	2	18	as	as	SCONJ
inlawrev-3694	2	19	the	the	DET
inlawrev-3694	2	20	internal	internal	PROPN
inlawrev-3694	2	21	revenue	revenue	NOUN
inlawrev-3694	2	22	code	code	NOUN
inlawrev-3694	2	23	(	(	PUNCT
inlawrev-3694	2	24	the	the	DET
inlawrev-3694	2	25	"	"	PUNCT
inlawrev-3694	2	26	code	code	NOUN
inlawrev-3694	2	27	"	"	PUNCT
inlawrev-3694	2	28	)	)	PUNCT
inlawrev-3694	2	29	becomes	become	VERB
inlawrev-3694	2	30	more	more	ADV
inlawrev-3694	2	31	complex	complex	ADJ
inlawrev-3694	2	32	,	,	PUNCT
inlawrev-3694	2	33	the	the	DET
inlawrev-3694	2	34	transactions	transaction	NOUN
inlawrev-3694	2	35	themselves	themselves	PRON
inlawrev-3694	2	36	have	have	AUX
inlawrev-3694	2	37	become	become	VERB
inlawrev-3694	2	38	extraordinarily	extraordinarily	ADV
inlawrev-3694	2	39	complex	complex	ADJ
inlawrev-3694	2	40	and	and	CCONJ
inlawrev-3694	2	41	hard	hard	ADJ
inlawrev-3694	2	42	to	to	ADP
inlawrev-3694	2	43	identify.^	identify.^	NOUN
inlawrev-3694	2	44	this	this	DET
inlawrev-3694	2	45	article	article	NOUN
inlawrev-3694	2	46	focuses	focus	VERB
inlawrev-3694	2	47	on	on	ADP
inlawrev-3694	2	48	the	the	DET
inlawrev-3694	2	49	recent	recent	ADJ
inlawrev-3694	2	50	wave	wave	NOUN
inlawrev-3694	2	51	of	of	ADP
inlawrev-3694	2	52	public	public	ADJ
inlawrev-3694	2	53	accounting	accounting	NOUN
inlawrev-3694	2	54	,	,	PUNCT
inlawrev-3694	2	55	insurance	insurance	NOUN
inlawrev-3694	2	56	,	,	PUNCT
inlawrev-3694	2	57	investment	investment	NOUN
inlawrev-3694	2	58	banking	banking	NOUN
inlawrev-3694	2	59	,	,	PUNCT
inlawrev-3694	2	60	and	and	CCONJ
inlawrev-3694	2	61	other	other	ADJ
inlawrev-3694	2	62	consulting	consulting	NOUN
inlawrev-3694	2	63	firms	firm	NOUN
inlawrev-3694	2	64	entering	enter	VERB
inlawrev-3694	2	65	into	into	ADP
inlawrev-3694	2	66	the	the	DET
inlawrev-3694	2	67	business	business	NOUN
inlawrev-3694	2	68	of	of	ADP
inlawrev-3694	2	69	providing	provide	VERB
inlawrev-3694	2	70	advice	advice	NOUN
inlawrev-3694	2	71	in	in	ADP
inlawrev-3694	2	72	relation	relation	NOUN
inlawrev-3694	2	73	to	to	ADP
inlawrev-3694	2	74	federal	federal	ADJ
inlawrev-3694	2	75	tax	tax	NOUN
inlawrev-3694	2	76	law	law	NOUN
inlawrev-3694	2	77	.	.	PUNCT
inlawrev-3694	3	1	in	in	ADP
inlawrev-3694	3	2	a	a	DET
inlawrev-3694	3	3	number	number	NOUN
inlawrev-3694	3	4	of	of	ADP
inlawrev-3694	3	5	instances	instance	NOUN
inlawrev-3694	3	6	,	,	PUNCT
inlawrev-3694	3	7	lawyer	lawyer	NOUN
inlawrev-3694	3	8	and	and	CCONJ
inlawrev-3694	3	9	nonlawyer	nonlawyer	NOUN
inlawrev-3694	3	10	consultants	consultant	NOUN
inlawrev-3694	3	11	have	have	AUX
inlawrev-3694	3	12	designed	design	VERB
inlawrev-3694	3	13	,	,	PUNCT
inlawrev-3694	3	14	marketed	market	VERB
inlawrev-3694	3	15	,	,	PUNCT
inlawrev-3694	3	16	and	and	CCONJ
inlawrev-3694	3	17	facilitated	facilitate	VERB
inlawrev-3694	3	18	the	the	DET
inlawrev-3694	3	19	execution	execution	NOUN
inlawrev-3694	3	20	of	of	ADP
inlawrev-3694	3	21	tax	tax	NOUN
inlawrev-3694	3	22	shelters	shelter	NOUN
inlawrev-3694	3	23	to	to	ADP
inlawrev-3694	3	24	taxpayers	taxpayer	NOUN
inlawrev-3694	3	25	with	with	ADP
inlawrev-3694	3	26	the	the	DET
inlawrev-3694	3	27	objective	objective	NOUN
inlawrev-3694	3	28	of	of	ADP
inlawrev-3694	3	29	receiving	receive	VERB
inlawrev-3694	3	30	a	a	DET
inlawrev-3694	3	31	portion	portion	NOUN
inlawrev-3694	3	32	of	of	ADP
inlawrev-3694	3	33	the	the	DET
inlawrev-3694	3	34	reduction	reduction	NOUN
inlawrev-3694	3	35	in	in	ADP
inlawrev-3694	3	36	the	the	DET
inlawrev-3694	3	37	taxpayers	taxpayer	NOUN
inlawrev-3694	3	38	'	'	PART
inlawrev-3694	3	39	federal	federal	ADJ
inlawrev-3694	3	40	income	income	NOUN
inlawrev-3694	3	41	tax	tax	NOUN
inlawrev-3694	3	42	liability	liability	NOUN
inlawrev-3694	3	43	as	as	ADP
inlawrev-3694	3	44	fees	fee	NOUN
inlawrev-3694	3	45	.	.	PUNCT
inlawrev-3694	4	1	while	while	SCONJ
inlawrev-3694	4	2	the	the	DET
inlawrev-3694	4	3	transactions	transaction	NOUN
inlawrev-3694	4	4	in	in	ADP
inlawrev-3694	4	5	question	question	NOUN
inlawrev-3694	4	6	are	be	AUX
inlawrev-3694	4	7	generally	generally	ADV
inlawrev-3694	4	8	designed	design	VERB
inlawrev-3694	4	9	to	to	PART
inlawrev-3694	4	10	meet	meet	VERB
inlawrev-3694	4	11	the	the	DET
inlawrev-3694	4	12	specific	specific	ADJ
inlawrev-3694	4	13	requirements	requirement	NOUN
inlawrev-3694	4	14	*	*	PUNCT
inlawrev-3694	4	15	assistant	assistant	NOUN
inlawrev-3694	4	16	professor	professor	NOUN
inlawrev-3694	4	17	,	,	PUNCT
inlawrev-3694	4	18	university	university	NOUN
inlawrev-3694	4	19	of	of	ADP
inlawrev-3694	4	20	wyoming	wyoming	PROPN
inlawrev-3694	4	21	college	college	PROPN
inlawrev-3694	4	22	of	of	ADP
inlawrev-3694	4	23	law	law	PROPN
inlawrev-3694	4	24	.	.	PUNCT
inlawrev-3694	5	1	b.a	b.a	PROPN
inlawrev-3694	5	2	.	.	PROPN
inlawrev-3694	5	3	,	,	PUNCT
inlawrev-3694	5	4	university	university	PROPN
inlawrev-3694	5	5	of	of	ADP
inlawrev-3694	5	6	washington	washington	PROPN
inlawrev-3694	5	7	;	;	PUNCT
inlawrev-3694	5	8	j.d	j.d	PROPN
inlawrev-3694	5	9	.	.	PROPN
inlawrev-3694	5	10	,	,	PUNCT
inlawrev-3694	5	11	gonzaga	gonzaga	PROPN
inlawrev-3694	5	12	university	university	PROPN
inlawrev-3694	5	13	school	school	NOUN
inlawrev-3694	5	14	of	of	ADP
inlawrev-3694	5	15	law	law	NOUN
inlawrev-3694	5	16	;	;	PUNCT
inlawrev-3694	5	17	ll.m	ll.m	X
inlawrev-3694	5	18	.	.	PUNCT
inlawrev-3694	6	1	(	(	PUNCT
inlawrev-3694	6	2	taxation	taxation	NOUN
inlawrev-3694	6	3	)	)	PUNCT
inlawrev-3694	6	4	,	,	PUNCT
inlawrev-3694	6	5	university	university	PROPN
inlawrev-3694	6	6	of	of	ADP
inlawrev-3694	6	7	florida	florida	PROPN
inlawrev-3694	6	8	college	college	PROPN
inlawrev-3694	6	9	of	of	ADP
inlawrev-3694	6	10	law	law	NOUN
inlawrev-3694	6	11	.	.	PUNCT
inlawrev-3694	7	1	1	1	X
inlawrev-3694	7	2	.	.	X
inlawrev-3694	7	3	see	see	VERB
inlawrev-3694	7	4	,	,	PUNCT
inlawrev-3694	7	5	e.g.	e.g.	ADV
inlawrev-3694	7	6	,	,	PUNCT
inlawrev-3694	7	7	dep't	dep't	NOUN
inlawrev-3694	7	8	of	of	ADP
inlawrev-3694	7	9	the	the	DET
inlawrev-3694	7	10	treasury	treasury	NOUN
inlawrev-3694	7	11	,	,	PUNCT
inlawrev-3694	7	12	listed	list	VERB
inlawrev-3694	7	13	abusive	abusive	ADJ
inlawrev-3694	7	14	tax	tax	NOUN
inlawrev-3694	7	15	shelters	shelter	NOUN
inlawrev-3694	7	16	and	and	CCONJ
inlawrev-3694	7	17	transactions	transaction	NOUN
inlawrev-3694	7	18	,	,	PUNCT
inlawrev-3694	7	19	at	at	ADP
inlawrev-3694	7	20	http://www.irs.gov/businesses/corporations/article/0„id=120633,oo.html	http://www.irs.gov/businesses/corporations/article/0„id=120633,oo.html	PROPN
inlawrev-3694	7	21	(	(	PUNCT
inlawrev-3694	7	22	last	last	ADJ
inlawrev-3694	7	23	visited	visit	VERB
inlawrev-3694	7	24	feb	feb	PROPN
inlawrev-3694	7	25	.	.	PROPN
inlawrev-3694	7	26	16	16	NUM
inlawrev-3694	7	27	,	,	PUNCT
inlawrev-3694	7	28	2005	2005	NUM
inlawrev-3694	7	29	)	)	PUNCT
inlawrev-3694	7	30	(	(	PUNCT
inlawrev-3694	7	31	containing	contain	VERB
inlawrev-3694	7	32	a	a	DET
inlawrev-3694	7	33	growing	grow	VERB
inlawrev-3694	7	34	list	list	NOUN
inlawrev-3694	7	35	of	of	ADP
inlawrev-3694	7	36	over	over	ADP
inlawrev-3694	7	37	thirty	thirty	NUM
inlawrev-3694	7	38	transactions	transaction	NOUN
inlawrev-3694	7	39	identified	identify	VERB
inlawrev-3694	7	40	by	by	ADP
inlawrev-3694	7	41	the	the	DET
inlawrev-3694	7	42	internal	internal	ADJ
inlawrev-3694	7	43	revenue	revenue	NOUN
inlawrev-3694	7	44	service	service	NOUN
inlawrev-3694	7	45	as	as	ADP
inlawrev-3694	7	46	abusive	abusive	ADJ
inlawrev-3694	7	47	tax	tax	NOUN
inlawrev-3694	7	48	shelters	shelter	NOUN
inlawrev-3694	7	49	most	most	ADJ
inlawrev-3694	7	50	of	of	ADP
inlawrev-3694	7	51	which	which	PRON
inlawrev-3694	7	52	have	have	AUX
inlawrev-3694	7	53	been	be	AUX
inlawrev-3694	7	54	identified	identify	VERB
inlawrev-3694	7	55	as	as	ADP
inlawrev-3694	7	56	such	such	ADJ
inlawrev-3694	7	57	in	in	ADP
inlawrev-3694	7	58	the	the	DET
inlawrev-3694	7	59	last	last	ADJ
inlawrev-3694	7	60	five	five	NUM
inlawrev-3694	7	61	years	year	NOUN
inlawrev-3694	7	62	)	)	PUNCT
inlawrev-3694	7	63	;	;	PUNCT
inlawrev-3694	7	64	joseph	joseph	PROPN
inlawrev-3694	7	65	a.	a.	PROPN
inlawrev-3694	7	66	bankman	bankman	PROPN
inlawrev-3694	7	67	,	,	PUNCT
inlawrev-3694	7	68	the	the	DET
inlawrev-3694	7	69	new	new	ADJ
inlawrev-3694	7	70	market	market	NOUN
inlawrev-3694	7	71	in	in	ADP
inlawrev-3694	7	72	corporate	corporate	ADJ
inlawrev-3694	7	73	tax	tax	NOUN
inlawrev-3694	7	74	shelters	shelter	NOUN
inlawrev-3694	7	75	,	,	PUNCT
inlawrev-3694	7	76	83	83	NUM
inlawrev-3694	7	77	tax	tax	NOUN
inlawrev-3694	7	78	notes	note	NOUN
inlawrev-3694	7	79	1775	1775	NUM
inlawrev-3694	7	80	,	,	PUNCT
inlawrev-3694	7	81	1776	1776	NUM
inlawrev-3694	7	82	(	(	PUNCT
inlawrev-3694	7	83	1999	1999	NUM
inlawrev-3694	7	84	)	)	PUNCT
inlawrev-3694	7	85	(	(	PUNCT
inlawrev-3694	7	86	"	"	PUNCT
inlawrev-3694	7	87	it	it	PRON
inlawrev-3694	7	88	is	be	AUX
inlawrev-3694	7	89	virtually	virtually	ADV
inlawrev-3694	7	90	certain	certain	ADJ
inlawrev-3694	7	91	though	though	ADV
inlawrev-3694	7	92	,	,	PUNCT
inlawrev-3694	7	93	that	that	SCONJ
inlawrev-3694	7	94	annual	annual	ADJ
inlawrev-3694	7	95	investments	investment	NOUN
inlawrev-3694	7	96	in	in	ADP
inlawrev-3694	7	97	corporate	corporate	ADJ
inlawrev-3694	7	98	tax	tax	NOUN
inlawrev-3694	7	99	shelters	shelter	NOUN
inlawrev-3694	7	100	aggregate	aggregate	VERB
inlawrev-3694	7	101	to	to	ADP
inlawrev-3694	7	102	tens	ten	NOUN
inlawrev-3694	7	103	of	of	ADP
inlawrev-3694	7	104	billions	billion	NOUN
inlawrev-3694	7	105	of	of	ADP
inlawrev-3694	7	106	dollars	dollar	NOUN
inlawrev-3694	7	107	,	,	PUNCT
inlawrev-3694	7	108	and	and	CCONJ
inlawrev-3694	7	109	that	that	SCONJ
inlawrev-3694	7	110	the	the	DET
inlawrev-3694	7	111	tax	tax	NOUN
inlawrev-3694	7	112	shelter	shelter	NOUN
inlawrev-3694	7	113	market	market	NOUN
inlawrev-3694	7	114	is	be	AUX
inlawrev-3694	7	115	growing	grow	VERB
inlawrev-3694	7	116	at	at	ADP
inlawrev-3694	7	117	a	a	DET
inlawrev-3694	7	118	breakneck	breakneck	NOUN
inlawrev-3694	7	119	speed	speed	NOUN
inlawrev-3694	7	120	.	.	PUNCT
inlawrev-3694	8	1	"	"	PUNCT
inlawrev-3694	8	2	)	)	PUNCT
inlawrev-3694	8	3	.	.	PUNCT
inlawrev-3694	9	1	2	2	X
inlawrev-3694	9	2	.	.	X
inlawrev-3694	9	3	see	see	VERB
inlawrev-3694	9	4	,	,	PUNCT
inlawrev-3694	9	5	e.g.	e.g.	ADV
inlawrev-3694	9	6	,	,	PUNCT
inlawrev-3694	9	7	bankman	bankman	ADJ
inlawrev-3694	9	8	,	,	PUNCT
inlawrev-3694	9	9	supra	supra	PROPN
inlawrev-3694	9	10	note	note	NOUN
inlawrev-3694	9	11	1	1	NUM
inlawrev-3694	9	12	,	,	PUNCT
inlawrev-3694	9	13	at	at	ADP
inlawrev-3694	9	14	1776	1776	NUM
inlawrev-3694	9	15	.	.	PUNCT
inlawrev-3694	10	1	(	(	PUNCT
inlawrev-3694	10	2	"	"	PUNCT
inlawrev-3694	10	3	the	the	DET
inlawrev-3694	10	4	new	new	ADJ
inlawrev-3694	10	5	corporate	corporate	ADJ
inlawrev-3694	10	6	tax	tax	NOUN
inlawrev-3694	10	7	shelter	shelter	NOUN
inlawrev-3694	10	8	is	be	AUX
inlawrev-3694	10	9	much	much	ADV
inlawrev-3694	10	10	more	more	ADV
inlawrev-3694	10	11	sophisticated	sophisticated	ADJ
inlawrev-3694	10	12	and	and	CCONJ
inlawrev-3694	10	13	complex	complex	ADJ
inlawrev-3694	10	14	than	than	ADP
inlawrev-3694	10	15	its	its	PRON
inlawrev-3694	10	16	1980s	1980	NOUN
inlawrev-3694	10	17	predecessor	predecessor	NOUN
inlawrev-3694	10	18	.	.	PUNCT
inlawrev-3694	11	1	it	it	PRON
inlawrev-3694	11	2	may	may	AUX
inlawrev-3694	11	3	involve	involve	VERB
inlawrev-3694	11	4	tangible	tangible	ADJ
inlawrev-3694	11	5	assets	asset	NOUN
inlawrev-3694	11	6	,	,	PUNCT
inlawrev-3694	11	7	such	such	ADJ
inlawrev-3694	11	8	as	as	ADP
inlawrev-3694	11	9	equipment	equipment	NOUN
inlawrev-3694	11	10	subject	subject	ADJ
inlawrev-3694	11	11	to	to	ADP
inlawrev-3694	11	12	long	long	ADJ
inlawrev-3694	11	13	-	-	PUNCT
inlawrev-3694	11	14	term	term	NOUN
inlawrev-3694	11	15	lease	lease	NOUN
inlawrev-3694	11	16	,	,	PUNCT
inlawrev-3694	11	17	but	but	CCONJ
inlawrev-3694	11	18	is	be	AUX
inlawrev-3694	11	19	more	more	ADV
inlawrev-3694	11	20	likely	likely	ADJ
inlawrev-3694	11	21	to	to	PART
inlawrev-3694	11	22	involve	involve	VERB
inlawrev-3694	11	23	financial	financial	ADJ
inlawrev-3694	11	24	instruments	instrument	NOUN
inlawrev-3694	11	25	.	.	PUNCT
inlawrev-3694	12	1	it	it	PRON
inlawrev-3694	12	2	is	be	AUX
inlawrev-3694	12	3	also	also	ADV
inlawrev-3694	12	4	much	much	ADV
inlawrev-3694	12	5	more	more	ADV
inlawrev-3694	12	6	aggressive	aggressive	ADJ
inlawrev-3694	12	7	in	in	ADP
inlawrev-3694	12	8	its	its	PRON
inlawrev-3694	12	9	interpretation	interpretation	NOUN
inlawrev-3694	12	10	of	of	ADP
inlawrev-3694	12	11	the	the	DET
inlawrev-3694	12	12	tax	tax	NOUN
inlawrev-3694	12	13	law	law	NOUN
inlawrev-3694	12	14	.	.	PUNCT
inlawrev-3694	12	15	"	"	PUNCT
inlawrev-3694	12	16	)	)	PUNCT
inlawrev-3694	12	17	.	.	PUNCT
inlawrev-3694	13	1	296	296	NUM
inlawrev-3694	13	2	indiana	indiana	PROPN
inlawrev-3694	13	3	law	law	PROPN
inlawrev-3694	13	4	review	review	NOUN
inlawrev-3694	13	5	[	[	X
inlawrev-3694	13	6	vol	vol	NOUN
inlawrev-3694	13	7	.	.	PUNCT
inlawrev-3694	13	8	38:295	38:295	NUM
inlawrev-3694	13	9	of	of	ADP
inlawrev-3694	13	10	the	the	DET
inlawrev-3694	13	11	letter	letter	NOUN
inlawrev-3694	13	12	of	of	ADP
inlawrev-3694	13	13	the	the	DET
inlawrev-3694	13	14	law	law	NOUN
inlawrev-3694	13	15	,	,	PUNCT
inlawrev-3694	13	16	many	many	ADJ
inlawrev-3694	13	17	such	such	ADJ
inlawrev-3694	13	18	transactions	transaction	NOUN
inlawrev-3694	13	19	have	have	AUX
inlawrev-3694	13	20	been	be	AUX
inlawrev-3694	13	21	determined	determine	VERB
inlawrev-3694	13	22	by	by	ADP
inlawrev-3694	13	23	the	the	DET
inlawrev-3694	13	24	internal	internal	ADJ
inlawrev-3694	13	25	revenue	revenue	NOUN
inlawrev-3694	13	26	service	service	NOUN
inlawrev-3694	13	27	(	(	PUNCT
inlawrev-3694	13	28	the	the	DET
inlawrev-3694	13	29	"	"	PUNCT
inlawrev-3694	13	30	irs	irs	PROPN
inlawrev-3694	13	31	"	"	PUNCT
inlawrev-3694	13	32	)	)	PUNCT
inlawrev-3694	13	33	and	and	CCONJ
inlawrev-3694	13	34	the	the	DET
inlawrev-3694	13	35	courts	court	NOUN
inlawrev-3694	13	36	to	to	PART
inlawrev-3694	13	37	be	be	AUX
inlawrev-3694	13	38	in	in	ADP
inlawrev-3694	13	39	violation	violation	NOUN
inlawrev-3694	13	40	of	of	ADP
inlawrev-3694	13	41	the	the	DET
inlawrev-3694	13	42	spirit	spirit	NOUN
inlawrev-3694	13	43	of	of	ADP
inlawrev-3694	13	44	the	the	DET
inlawrev-3694	13	45	law	law	NOUN
inlawrev-3694	13	46	.	.	PUNCT
inlawrev-3694	14	1	the	the	DET
inlawrev-3694	14	2	proliferation	proliferation	NOUN
inlawrev-3694	14	3	of	of	ADP
inlawrev-3694	14	4	these	these	DET
inlawrev-3694	14	5	transactions	transaction	NOUN
inlawrev-3694	14	6	is	be	AUX
inlawrev-3694	14	7	detrimental	detrimental	ADJ
inlawrev-3694	14	8	to	to	ADP
inlawrev-3694	14	9	the	the	DET
inlawrev-3694	14	10	u.s	u.s	PROPN
inlawrev-3694	14	11	.	.	PROPN
inlawrev-3694	14	12	system	system	NOUN
inlawrev-3694	14	13	of	of	ADP
inlawrev-3694	14	14	taxation	taxation	NOUN
inlawrev-3694	14	15	and	and	CCONJ
inlawrev-3694	14	16	is	be	AUX
inlawrev-3694	14	17	in	in	ADP
inlawrev-3694	14	18	conflict	conflict	NOUN
inlawrev-3694	14	19	with	with	ADP
inlawrev-3694	14	20	the	the	DET
inlawrev-3694	14	21	policy	policy	NOUN
inlawrev-3694	14	22	reasons	reason	NOUN
inlawrev-3694	14	23	underlying	underlie	VERB
inlawrev-3694	14	24	the	the	DET
inlawrev-3694	14	25	creation	creation	NOUN
inlawrev-3694	14	26	of	of	ADP
inlawrev-3694	14	27	the	the	DET
inlawrev-3694	14	28	progressive	progressive	ADJ
inlawrev-3694	14	29	tax	tax	NOUN
inlawrev-3694	14	30	system	system	NOUN
inlawrev-3694	14	31	in	in	ADP
inlawrev-3694	14	32	the	the	DET
inlawrev-3694	14	33	united	united	PROPN
inlawrev-3694	14	34	states.^	states.^	NOUN
inlawrev-3694	14	35	there	there	PRON
inlawrev-3694	14	36	have	have	AUX
inlawrev-3694	14	37	been	be	AUX
inlawrev-3694	14	38	a	a	DET
inlawrev-3694	14	39	number	number	NOUN
inlawrev-3694	14	40	of	of	ADP
inlawrev-3694	14	41	attempts	attempt	NOUN
inlawrev-3694	14	42	to	to	PART
inlawrev-3694	14	43	address	address	VERB
inlawrev-3694	14	44	the	the	DET
inlawrev-3694	14	45	problem	problem	NOUN
inlawrev-3694	14	46	which	which	PRON
inlawrev-3694	14	47	have	have	AUX
inlawrev-3694	14	48	focused	focus	VERB
inlawrev-3694	14	49	on	on	ADP
inlawrev-3694	14	50	enacting	enact	VERB
inlawrev-3694	14	51	statutes	statute	NOUN
inlawrev-3694	14	52	that	that	PRON
inlawrev-3694	14	53	require	require	VERB
inlawrev-3694	14	54	disclosure	disclosure	NOUN
inlawrev-3694	14	55	,	,	PUNCT
inlawrev-3694	14	56	additional	additional	ADJ
inlawrev-3694	14	57	information	information	NOUN
inlawrev-3694	14	58	reporting	reporting	NOUN
inlawrev-3694	14	59	,	,	PUNCT
inlawrev-3694	14	60	or	or	CCONJ
inlawrev-3694	14	61	impose	impose	VERB
inlawrev-3694	14	62	penalties	penalty	NOUN
inlawrev-3694	14	63	upon	upon	SCONJ
inlawrev-3694	14	64	those	those	PRON
inlawrev-3694	14	65	who	who	PRON
inlawrev-3694	14	66	design	design	VERB
inlawrev-3694	14	67	and	and	CCONJ
inlawrev-3694	14	68	market	market	NOUN
inlawrev-3694	14	69	or	or	CCONJ
inlawrev-3694	14	70	"	"	PUNCT
inlawrev-3694	14	71	promote	promote	VERB
inlawrev-3694	14	72	"	"	PUNCT
inlawrev-3694	14	73	such	such	ADJ
inlawrev-3694	14	74	transactions	transaction	NOUN
inlawrev-3694	14	75	.	.	PUNCT
inlawrev-3694	15	1	most	most	ADV
inlawrev-3694	15	2	recently	recently	ADV
inlawrev-3694	15	3	,	,	PUNCT
inlawrev-3694	15	4	the	the	DET
inlawrev-3694	15	5	american	american	ADJ
inlawrev-3694	15	6	jobs	jobs	PROPN
inlawrev-3694	15	7	creation	creation	PROPN
inlawrev-3694	15	8	act	act	NOUN
inlawrev-3694	15	9	of	of	ADP
inlawrev-3694	15	10	2004"^	2004"^	NUM
inlawrev-3694	15	11	(	(	PUNCT
inlawrev-3694	15	12	the	the	DET
inlawrev-3694	15	13	"	"	PUNCT
inlawrev-3694	15	14	jobs	job	NOUN
inlawrev-3694	15	15	act	act	NOUN
inlawrev-3694	15	16	"	"	PUNCT
inlawrev-3694	15	17	)	)	PUNCT
inlawrev-3694	15	18	contained	contain	VERB
inlawrev-3694	15	19	a	a	DET
inlawrev-3694	15	20	number	number	NOUN
inlawrev-3694	15	21	of	of	ADP
inlawrev-3694	15	22	provisions	provision	NOUN
inlawrev-3694	15	23	designed	design	VERB
inlawrev-3694	15	24	to	to	PART
inlawrev-3694	15	25	curtail	curtail	VERB
inlawrev-3694	15	26	tax	tax	NOUN
inlawrev-3694	15	27	shelter	shelter	NOUN
inlawrev-3694	15	28	activity	activity	NOUN
inlawrev-3694	15	29	.	.	PUNCT
inlawrev-3694	16	1	the	the	DET
inlawrev-3694	16	2	irs	irs	PROPN
inlawrev-3694	16	3	has	have	AUX
inlawrev-3694	16	4	also	also	ADV
inlawrev-3694	16	5	proposed	propose	VERB
inlawrev-3694	16	6	new	new	ADJ
inlawrev-3694	16	7	rules	rule	NOUN
inlawrev-3694	16	8	to	to	PART
inlawrev-3694	16	9	regulate	regulate	VERB
inlawrev-3694	16	10	professionals	professional	NOUN
inlawrev-3694	16	11	who	who	PRON
inlawrev-3694	16	12	practice	practice	VERB
inlawrev-3694	16	13	in	in	ADP
inlawrev-3694	16	14	front	front	NOUN
inlawrev-3694	16	15	of	of	ADP
inlawrev-3694	16	16	the	the	DET
inlawrev-3694	16	17	irs	irs	PROPN
inlawrev-3694	16	18	.	.	PUNCT
inlawrev-3694	17	1	while	while	SCONJ
inlawrev-3694	17	2	impact	impact	NOUN
inlawrev-3694	17	3	of	of	ADP
inlawrev-3694	17	4	the	the	DET
inlawrev-3694	17	5	jobs	job	NOUN
inlawrev-3694	17	6	act	act	NOUN
inlawrev-3694	17	7	is	be	AUX
inlawrev-3694	17	8	yet	yet	ADV
inlawrev-3694	17	9	to	to	PART
inlawrev-3694	17	10	be	be	AUX
inlawrev-3694	17	11	seen	see	VERB
inlawrev-3694	17	12	,	,	PUNCT
inlawrev-3694	17	13	the	the	DET
inlawrev-3694	17	14	rules	rule	NOUN
inlawrev-3694	17	15	imposed	impose	VERB
inlawrev-3694	17	16	thus	thus	ADV
inlawrev-3694	17	17	far	far	ADV
inlawrev-3694	17	18	have	have	AUX
inlawrev-3694	17	19	fallen	fall	VERB
inlawrev-3694	17	20	short	short	ADV
inlawrev-3694	17	21	of	of	ADP
inlawrev-3694	17	22	meaningfully	meaningfully	ADV
inlawrev-3694	17	23	dissuading	dissuade	VERB
inlawrev-3694	17	24	the	the	DET
inlawrev-3694	17	25	aggressive	aggressive	ADJ
inlawrev-3694	17	26	behavior	behavior	NOUN
inlawrev-3694	17	27	of	of	ADP
inlawrev-3694	17	28	the	the	DET
inlawrev-3694	17	29	taxpayers	taxpayer	NOUN
inlawrev-3694	17	30	and	and	CCONJ
inlawrev-3694	17	31	professionals	professional	NOUN
inlawrev-3694	17	32	involved	involve	VERB
inlawrev-3694	17	33	.	.	PUNCT
inlawrev-3694	18	1	although	although	SCONJ
inlawrev-3694	18	2	there	there	PRON
inlawrev-3694	18	3	are	be	VERB
inlawrev-3694	18	4	arguably	arguably	ADV
inlawrev-3694	18	5	a	a	DET
inlawrev-3694	18	6	number	number	NOUN
inlawrev-3694	18	7	of	of	ADP
inlawrev-3694	18	8	ways	way	NOUN
inlawrev-3694	18	9	to	to	PART
inlawrev-3694	18	10	attack	attack	VERB
inlawrev-3694	18	11	the	the	DET
inlawrev-3694	18	12	problem	problem	NOUN
inlawrev-3694	18	13	,	,	PUNCT
inlawrev-3694	18	14	at	at	ADP
inlawrev-3694	18	15	base	base	NOUN
inlawrev-3694	18	16	the	the	DET
inlawrev-3694	18	17	problem	problem	NOUN
inlawrev-3694	18	18	arises	arise	VERB
inlawrev-3694	18	19	in	in	ADP
inlawrev-3694	18	20	part	part	NOUN
inlawrev-3694	18	21	from	from	ADP
inlawrev-3694	18	22	a	a	DET
inlawrev-3694	18	23	failure	failure	NOUN
inlawrev-3694	18	24	to	to	PART
inlawrev-3694	18	25	impose	impose	VERB
inlawrev-3694	18	26	appropriate	appropriate	ADJ
inlawrev-3694	18	27	penalties	penalty	NOUN
inlawrev-3694	18	28	and	and	CCONJ
inlawrev-3694	18	29	ethical	ethical	ADJ
inlawrev-3694	18	30	restraints	restraint	NOUN
inlawrev-3694	18	31	on	on	ADP
inlawrev-3694	18	32	the	the	DET
inlawrev-3694	18	33	providers	provider	NOUN
inlawrev-3694	18	34	of	of	ADP
inlawrev-3694	18	35	advice	advice	NOUN
inlawrev-3694	18	36	.	.	PUNCT
inlawrev-3694	19	1	this	this	DET
inlawrev-3694	19	2	article	article	NOUN
inlawrev-3694	19	3	sets	set	VERB
inlawrev-3694	19	4	out	out	ADP
inlawrev-3694	19	5	to	to	PART
inlawrev-3694	19	6	identify	identify	VERB
inlawrev-3694	19	7	those	those	PRON
inlawrev-3694	19	8	responsible	responsible	ADJ
inlawrev-3694	19	9	for	for	ADP
inlawrev-3694	19	10	the	the	DET
inlawrev-3694	19	11	recent	recent	ADJ
inlawrev-3694	19	12	increase	increase	NOUN
inlawrev-3694	19	13	in	in	ADP
inlawrev-3694	19	14	tax	tax	NOUN
inlawrev-3694	19	15	shelter	shelter	NOUN
inlawrev-3694	19	16	activity	activity	NOUN
inlawrev-3694	19	17	and	and	CCONJ
inlawrev-3694	19	18	analyzes	analyze	VERB
inlawrev-3694	19	19	the	the	DET
inlawrev-3694	19	20	effectiveness	effectiveness	NOUN
inlawrev-3694	19	21	ofthe	ofthe	NOUN
inlawrev-3694	19	22	currentjudicial	currentjudicial	ADJ
inlawrev-3694	19	23	,	,	PUNCT
inlawrev-3694	19	24	statutory	statutory	ADJ
inlawrev-3694	19	25	and	and	CCONJ
inlawrev-3694	19	26	regulatory	regulatory	ADJ
inlawrev-3694	19	27	regimes	regime	NOUN
inlawrev-3694	19	28	in	in	ADP
inlawrev-3694	19	29	reducing	reduce	VERB
inlawrev-3694	19	30	such	such	ADJ
inlawrev-3694	19	31	activities	activity	NOUN
inlawrev-3694	19	32	.	.	PUNCT
inlawrev-3694	20	1	the	the	DET
inlawrev-3694	20	2	article	article	NOUN
inlawrev-3694	20	3	focuses	focus	VERB
inlawrev-3694	20	4	on	on	ADP
inlawrev-3694	20	5	the	the	DET
inlawrev-3694	20	6	relationship	relationship	NOUN
inlawrev-3694	20	7	between	between	ADP
inlawrev-3694	20	8	taxpayers	taxpayer	NOUN
inlawrev-3694	20	9	and	and	CCONJ
inlawrev-3694	20	10	their	their	PRON
inlawrev-3694	20	11	professional	professional	ADJ
inlawrev-3694	20	12	advisors	advisor	NOUN
inlawrev-3694	20	13	and	and	CCONJ
inlawrev-3694	20	14	questions	question	NOUN
inlawrev-3694	20	15	whether	whether	SCONJ
inlawrev-3694	20	16	the	the	DET
inlawrev-3694	20	17	new	new	ADJ
inlawrev-3694	20	18	provisions	provision	NOUN
inlawrev-3694	20	19	targeting	target	VERB
inlawrev-3694	20	20	tax	tax	NOUN
inlawrev-3694	20	21	shelter	shelter	NOUN
inlawrev-3694	20	22	activity	activity	NOUN
inlawrev-3694	20	23	under	under	ADP
inlawrev-3694	20	24	the	the	DET
inlawrev-3694	20	25	jobs	job	NOUN
inlawrev-3694	20	26	act	act	NOUN
inlawrev-3694	20	27	will	will	AUX
inlawrev-3694	20	28	have	have	VERB
inlawrev-3694	20	29	a	a	DET
inlawrev-3694	20	30	measurable	measurable	ADJ
inlawrev-3694	20	31	impact	impact	NOUN
inlawrev-3694	20	32	on	on	ADP
inlawrev-3694	20	33	those	those	PRON
inlawrev-3694	20	34	who	who	PRON
inlawrev-3694	20	35	would	would	AUX
inlawrev-3694	20	36	promote	promote	VERB
inlawrev-3694	20	37	or	or	CCONJ
inlawrev-3694	20	38	engage	engage	VERB
inlawrev-3694	20	39	in	in	ADP
inlawrev-3694	20	40	tax	tax	NOUN
inlawrev-3694	20	41	motivated	motivate	VERB
inlawrev-3694	20	42	transactions	transaction	NOUN
inlawrev-3694	20	43	.	.	PUNCT
inlawrev-3694	21	1	the	the	DET
inlawrev-3694	21	2	article	article	NOUN
inlawrev-3694	21	3	argues	argue	VERB
inlawrev-3694	21	4	that	that	SCONJ
inlawrev-3694	21	5	the	the	DET
inlawrev-3694	21	6	penalty	penalty	NOUN
inlawrev-3694	21	7	provisions	provision	NOUN
inlawrev-3694	21	8	under	under	ADP
inlawrev-3694	21	9	the	the	DET
inlawrev-3694	21	10	new	new	ADJ
inlawrev-3694	21	11	act	act	NOUN
inlawrev-3694	21	12	are	be	AUX
inlawrev-3694	21	13	insufficient	insufficient	ADJ
inlawrev-3694	21	14	to	to	PART
inlawrev-3694	21	15	deter	deter	VERB
inlawrev-3694	21	16	aggressive	aggressive	ADJ
inlawrev-3694	21	17	taxpayers	taxpayer	NOUN
inlawrev-3694	21	18	and	and	CCONJ
inlawrev-3694	21	19	promoters	promoter	NOUN
inlawrev-3694	21	20	.	.	PUNCT
inlawrev-3694	22	1	the	the	DET
inlawrev-3694	22	2	article	article	NOUN
inlawrev-3694	22	3	concludes	conclude	VERB
inlawrev-3694	22	4	that	that	SCONJ
inlawrev-3694	22	5	the	the	DET
inlawrev-3694	22	6	judicially	judicially	ADV
inlawrev-3694	22	7	developed	develop	VERB
inlawrev-3694	22	8	doctrine	doctrine	NOUN
inlawrev-3694	22	9	aimed	aim	VERB
inlawrev-3694	22	10	at	at	ADP
inlawrev-3694	22	11	identifying	identify	VERB
inlawrev-3694	22	12	sham	sham	ADJ
inlawrev-3694	22	13	transactions	transaction	NOUN
inlawrev-3694	22	14	is	be	AUX
inlawrev-3694	22	15	inherently	inherently	ADV
inlawrev-3694	22	16	flawed	flawed	ADJ
inlawrev-3694	22	17	when	when	SCONJ
inlawrev-3694	22	18	applied	apply	VERB
inlawrev-3694	22	19	to	to	ADP
inlawrev-3694	22	20	tax	tax	NOUN
inlawrev-3694	22	21	shelter	shelter	NOUN
inlawrev-3694	22	22	transactions	transaction	NOUN
inlawrev-3694	22	23	that	that	PRON
inlawrev-3694	22	24	are	be	AUX
inlawrev-3694	22	25	developed	develop	VERB
inlawrev-3694	22	26	and	and	CCONJ
inlawrev-3694	22	27	marketed	market	VERB
inlawrev-3694	22	28	by	by	ADP
inlawrev-3694	22	29	professional	professional	ADJ
inlawrev-3694	22	30	firms	firm	NOUN
inlawrev-3694	22	31	.	.	PUNCT
inlawrev-3694	23	1	specifically	specifically	ADV
inlawrev-3694	23	2	,	,	PUNCT
inlawrev-3694	23	3	the	the	DET
inlawrev-3694	23	4	low	low	ADJ
inlawrev-3694	23	5	threshold	threshold	NOUN
inlawrev-3694	23	6	of	of	ADP
inlawrev-3694	23	7	evidence	evidence	NOUN
inlawrev-3694	23	8	required	require	VERB
inlawrev-3694	23	9	to	to	PART
inlawrev-3694	23	10	satisfy	satisfy	VERB
inlawrev-3694	23	11	the	the	DET
inlawrev-3694	23	12	economic	economic	ADJ
inlawrev-3694	23	13	substance	substance	NOUN
inlawrev-3694	23	14	prong	prong	NOUN
inlawrev-3694	23	15	of	of	ADP
inlawrev-3694	23	16	the	the	DET
inlawrev-3694	23	17	sham	sham	ADJ
inlawrev-3694	23	18	transaction	transaction	NOUN
inlawrev-3694	23	19	doctrine	doctrine	NOUN
inlawrev-3694	23	20	allows	allow	VERB
inlawrev-3694	23	21	taxpayers	taxpayer	NOUN
inlawrev-3694	23	22	,	,	PUNCT
inlawrev-3694	23	23	through	through	ADP
inlawrev-3694	23	24	tax	tax	NOUN
inlawrev-3694	23	25	opinions	opinion	NOUN
inlawrev-3694	23	26	issued	issue	VERB
inlawrev-3694	23	27	by	by	ADP
inlawrev-3694	23	28	their	their	PRON
inlawrev-3694	23	29	tax	tax	NOUN
inlawrev-3694	23	30	advisors	advisor	NOUN
inlawrev-3694	23	31	,	,	PUNCT
inlawrev-3694	23	32	to	to	PART
inlawrev-3694	23	33	avoid	avoid	VERB
inlawrev-3694	23	34	imposition	imposition	NOUN
inlawrev-3694	23	35	of	of	ADP
inlawrev-3694	23	36	accuracy	accuracy	NOUN
inlawrev-3694	23	37	-	-	PUNCT
inlawrev-3694	23	38	related	relate	VERB
inlawrev-3694	23	39	penalties	penalty	NOUN
inlawrev-3694	23	40	imposed	impose	VERB
inlawrev-3694	23	41	under	under	ADP
inlawrev-3694	23	42	the	the	DET
inlawrev-3694	23	43	code	code	NOUN
inlawrev-3694	23	44	.	.	PUNCT
inlawrev-3694	24	1	additionally	additionally	ADV
inlawrev-3694	24	2	,	,	PUNCT
inlawrev-3694	24	3	because	because	SCONJ
inlawrev-3694	24	4	the	the	DET
inlawrev-3694	24	5	accuracy	accuracy	NOUN
inlawrev-3694	24	6	-	-	PUNCT
inlawrev-3694	24	7	related	relate	VERB
inlawrev-3694	24	8	penalties	penalty	NOUN
inlawrev-3694	24	9	are	be	AUX
inlawrev-3694	24	10	so	so	ADV
inlawrev-3694	24	11	3	3	X
inlawrev-3694	24	12	.	.	X
inlawrev-3694	24	13	see	see	VERB
inlawrev-3694	24	14	prepared	prepared	ADJ
inlawrev-3694	24	15	testimony	testimony	NOUN
inlawrev-3694	24	16	of	of	ADP
inlawrev-3694	24	17	mark	mark	PROPN
inlawrev-3694	24	18	w.	w.	PROPN
inlawrev-3694	24	19	everson	everson	PROPN
inlawrev-3694	24	20	,	,	PUNCT
inlawrev-3694	24	21	commissioner	commissioner	NOUN
inlawrev-3694	24	22	,	,	PUNCT
inlawrev-3694	25	1	internal	internal	ADJ
inlawrev-3694	25	2	revnue	revnue	NOUN
inlawrev-3694	25	3	[	[	X
inlawrev-3694	25	4	sic	sic	ADJ
inlawrev-3694	25	5	]	]	PUNCT
inlawrev-3694	25	6	,	,	PUNCT
inlawrev-3694	25	7	progress	progress	NOUN
inlawrev-3694	25	8	report	report	NOUN
inlawrev-3694	25	9	on	on	ADP
inlawrev-3694	25	10	the	the	DET
inlawrev-3694	25	11	irs	irs	PROPN
inlawrev-3694	25	12	restructuring	restructuring	NOUN
inlawrev-3694	25	13	and	and	CCONJ
inlawrev-3694	25	14	reform	reform	NOUN
inlawrev-3694	25	15	act	act	NOUN
inlawrev-3694	25	16	of	of	ADP
inlawrev-3694	25	17	1998	1998	NUM
inlawrev-3694	25	18	(	(	PUNCT
inlawrev-3694	25	19	may	may	PROPN
inlawrev-3694	25	20	20	20	NUM
inlawrev-3694	25	21	,	,	PUNCT
inlawrev-3694	25	22	2003	2003	NUM
inlawrev-3694	25	23	)	)	PUNCT
inlawrev-3694	25	24	,	,	PUNCT
inlawrev-3694	25	25	available	available	ADJ
inlawrev-3694	25	26	at	at	ADP
inlawrev-3694	25	27	http://www.irs.gov/pub/irs-utl/rra98joint_review_fmal_written.pdf(the	http://www.irs.gov/pub/irs-utl/rra98joint_review_fmal_written.pdf(the	DET
inlawrev-3694	25	28	testimony	testimony	NOUN
inlawrev-3694	25	29	indicated	indicate	VERB
inlawrev-3694	25	30	that	that	SCONJ
inlawrev-3694	25	31	the	the	DET
inlawrev-3694	25	32	irs	irs	PROPN
inlawrev-3694	25	33	is	be	AUX
inlawrev-3694	25	34	now	now	ADV
inlawrev-3694	25	35	working	work	VERB
inlawrev-3694	25	36	to	to	PART
inlawrev-3694	25	37	identify	identify	VERB
inlawrev-3694	25	38	and	and	CCONJ
inlawrev-3694	25	39	refocus	refocus	VERB
inlawrev-3694	25	40	its	its	PRON
inlawrev-3694	25	41	resources	resource	NOUN
inlawrev-3694	25	42	on	on	ADP
inlawrev-3694	25	43	the	the	DET
inlawrev-3694	25	44	biggest	big	ADJ
inlawrev-3694	25	45	areas	area	NOUN
inlawrev-3694	25	46	of	of	ADP
inlawrev-3694	25	47	risk	risk	NOUN
inlawrev-3694	25	48	to	to	ADP
inlawrev-3694	25	49	the	the	DET
inlawrev-3694	25	50	tax	tax	NOUN
inlawrev-3694	25	51	system	system	NOUN
inlawrev-3694	25	52	.	.	PUNCT
inlawrev-3694	26	1	toward	toward	ADP
inlawrev-3694	26	2	the	the	DET
inlawrev-3694	26	3	end	end	NOUN
inlawrev-3694	26	4	of	of	ADP
inlawrev-3694	26	5	fy	fy	PROPN
inlawrev-3694	26	6	2002	2002	NUM
inlawrev-3694	26	7	,	,	PUNCT
inlawrev-3694	26	8	the	the	DET
inlawrev-3694	26	9	irs	irs	PROPN
inlawrev-3694	26	10	began	begin	VERB
inlawrev-3694	26	11	realigning	realign	VERB
inlawrev-3694	26	12	its	its	PRON
inlawrev-3694	26	13	resources	resource	NOUN
inlawrev-3694	26	14	to	to	PART
inlawrev-3694	26	15	concentrate	concentrate	VERB
inlawrev-3694	26	16	on	on	ADP
inlawrev-3694	26	17	key	key	ADJ
inlawrev-3694	26	18	areas	area	NOUN
inlawrev-3694	26	19	ofnon	ofnon	NOUN
inlawrev-3694	26	20	-	-	NOUN
inlawrev-3694	26	21	compliance	compliance	NOUN
inlawrev-3694	26	22	with	with	ADP
inlawrev-3694	26	23	the	the	DET
inlawrev-3694	26	24	tax	tax	NOUN
inlawrev-3694	26	25	law	law	NOUN
inlawrev-3694	26	26	,	,	PUNCT
inlawrev-3694	26	27	primarily	primarily	ADV
inlawrev-3694	26	28	among	among	ADP
inlawrev-3694	26	29	higher	high	ADJ
inlawrev-3694	26	30	-	-	PUNCT
inlawrev-3694	26	31	income	income	NOUN
inlawrev-3694	26	32	taxpayers	taxpayer	NOUN
inlawrev-3694	26	33	and	and	CCONJ
inlawrev-3694	26	34	businesses	business	NOUN
inlawrev-3694	26	35	.	.	PUNCT
inlawrev-3694	27	1	these	these	PRON
inlawrev-3694	27	2	include	include	VERB
inlawrev-3694	27	3	,	,	PUNCT
inlawrev-3694	27	4	among	among	ADP
inlawrev-3694	27	5	other	other	ADJ
inlawrev-3694	27	6	things	thing	NOUN
inlawrev-3694	27	7	:	:	PUNCT
inlawrev-3694	27	8	the	the	DET
inlawrev-3694	27	9	promotion	promotion	NOUN
inlawrev-3694	27	10	of	of	ADP
inlawrev-3694	27	11	abusive	abusive	ADJ
inlawrev-3694	27	12	tax	tax	NOUN
inlawrev-3694	27	13	schemes	scheme	NOUN
inlawrev-3694	27	14	,	,	PUNCT
inlawrev-3694	27	15	the	the	DET
inlawrev-3694	27	16	misuse	misuse	NOUN
inlawrev-3694	27	17	of	of	ADP
inlawrev-3694	27	18	devices	device	NOUN
inlawrev-3694	27	19	such	such	ADJ
inlawrev-3694	27	20	as	as	ADP
inlawrev-3694	27	21	offshore	offshore	ADJ
inlawrev-3694	27	22	accounts	account	NOUN
inlawrev-3694	27	23	to	to	PART
inlawrev-3694	27	24	hide	hide	VERB
inlawrev-3694	27	25	or	or	CCONJ
inlawrev-3694	27	26	improperly	improperly	ADV
inlawrev-3694	27	27	reduce	reduce	VERB
inlawrev-3694	27	28	income	income	NOUN
inlawrev-3694	27	29	,	,	PUNCT
inlawrev-3694	27	30	the	the	DET
inlawrev-3694	27	31	use	use	NOUN
inlawrev-3694	27	32	of	of	ADP
inlawrev-3694	27	33	abusive	abusive	ADJ
inlawrev-3694	27	34	tax	tax	NOUN
inlawrev-3694	27	35	avoidance	avoidance	NOUN
inlawrev-3694	27	36	transactions	transaction	NOUN
inlawrev-3694	27	37	,	,	PUNCT
inlawrev-3694	27	38	the	the	DET
inlawrev-3694	27	39	underreporting	underreporting	NOUN
inlawrev-3694	27	40	of	of	ADP
inlawrev-3694	27	41	income	income	NOUN
inlawrev-3694	27	42	by	by	ADP
inlawrev-3694	27	43	higher	high	ADJ
inlawrev-3694	27	44	-	-	PUNCT
inlawrev-3694	27	45	income	income	NOUN
inlawrev-3694	27	46	individuals	individual	NOUN
inlawrev-3694	27	47	.	.	PUNCT
inlawrev-3694	27	48	)	)	PUNCT
inlawrev-3694	27	49	.	.	PUNCT
inlawrev-3694	28	1	4	4	X
inlawrev-3694	28	2	.	.	X
inlawrev-3694	28	3	american	american	ADJ
inlawrev-3694	28	4	jobs	jobs	PROPN
inlawrev-3694	28	5	creation	creation	PROPN
inlawrev-3694	28	6	act	act	NOUN
inlawrev-3694	28	7	of	of	ADP
inlawrev-3694	28	8	2004	2004	NUM
inlawrev-3694	28	9	,	,	PUNCT
inlawrev-3694	28	10	pub	pub	NOUN
inlawrev-3694	28	11	.	.	PUNCT
inlawrev-3694	29	1	l.	l.	PROPN
inlawrev-3694	29	2	no	no	INTJ
inlawrev-3694	29	3	.	.	PROPN
inlawrev-3694	30	1	108	108	NUM
inlawrev-3694	30	2	-	-	SYM
inlawrev-3694	30	3	357	357	NUM
inlawrev-3694	30	4	,	,	PUNCT
inlawrev-3694	30	5	118	118	NUM
inlawrev-3694	30	6	stat	stat	NOUN
inlawrev-3694	30	7	.	.	PUNCT
inlawrev-3694	31	1	1418	1418	NUM
inlawrev-3694	31	2	.	.	PUNCT
inlawrev-3694	32	1	the	the	DET
inlawrev-3694	32	2	president	president	PROPN
inlawrev-3694	32	3	signed	sign	VERB
inlawrev-3694	32	4	the	the	DET
inlawrev-3694	32	5	jobs	job	NOUN
inlawrev-3694	32	6	act	act	VERB
inlawrev-3694	32	7	on	on	ADP
inlawrev-3694	32	8	october	october	PROPN
inlawrev-3694	32	9	22	22	NUM
inlawrev-3694	32	10	,	,	PUNCT
inlawrev-3694	32	11	2004	2004	NUM
inlawrev-3694	32	12	.	.	PUNCT
inlawrev-3694	33	1	white	white	PROPN
inlawrev-3694	33	2	house	house	PROPN
inlawrev-3694	33	3	press	press	PROPN
inlawrev-3694	33	4	secretary	secretary	NOUN
inlawrev-3694	33	5	,	,	PUNCT
inlawrev-3694	33	6	statement	statement	NOUN
inlawrev-3694	33	7	on	on	ADP
inlawrev-3694	33	8	h.r	h.r	PROPN
inlawrev-3694	33	9	.	.	PROPN
inlawrev-3694	33	10	4520	4520	NUM
inlawrev-3694	33	11	(	(	PUNCT
inlawrev-3694	33	12	oct	oct	PROPN
inlawrev-3694	33	13	.	.	PROPN
inlawrev-3694	33	14	22	22	NUM
inlawrev-3694	33	15	,	,	PUNCT
inlawrev-3694	33	16	2004	2004	NUM
inlawrev-3694	33	17	)	)	PUNCT
inlawrev-3694	33	18	,	,	PUNCT
inlawrev-3694	33	19	the	the	DET
inlawrev-3694	33	20	american	american	ADJ
inlawrev-3694	33	21	jobs	jobs	PROPN
inlawrev-3694	33	22	creation	creation	PROPN
inlawrev-3694	33	23	act	act	NOUN
inlawrev-3694	33	24	of	of	ADP
inlawrev-3694	33	25	2004	2004	NUM
inlawrev-3694	33	26	,	,	PUNCT
inlawrev-3694	33	27	available	available	ADJ
inlawrev-3694	33	28	at	at	ADP
inlawrev-3694	33	29	http://www	http://www	PROPN
inlawrev-3694	33	30	.	.	PROPN
inlawrev-3694	34	1	whitehouse.gov/news/releases/2004/	whitehouse.gov/news/releases/2004/	ADP
inlawrev-3694	34	2	10/2004	10/2004	NUM
inlawrev-3694	34	3	1022-2.html	1022-2.html	NUM
inlawrev-3694	34	4	.	.	PUNCT
inlawrev-3694	35	1	2005	2005	NUM
inlawrev-3694	35	2	]	]	PUNCT
inlawrev-3694	35	3	tax	tax	NOUN
inlawrev-3694	35	4	motivated	motivate	VERB
inlawrev-3694	35	5	transactions	transaction	NOUN
inlawrev-3694	35	6	297	297	NUM
inlawrev-3694	35	7	interrelated	interrelate	VERB
inlawrev-3694	35	8	with	with	ADP
inlawrev-3694	35	9	the	the	DET
inlawrev-3694	35	10	ethical	ethical	ADJ
inlawrev-3694	35	11	rules	rule	NOUN
inlawrev-3694	35	12	that	that	PRON
inlawrev-3694	35	13	govern	govern	VERB
inlawrev-3694	35	14	tax	tax	NOUN
inlawrev-3694	35	15	advisors	advisor	NOUN
inlawrev-3694	35	16	who	who	PRON
inlawrev-3694	35	17	practice	practice	VERB
inlawrev-3694	35	18	in	in	ADP
inlawrev-3694	35	19	front	front	NOUN
inlawrev-3694	35	20	of	of	ADP
inlawrev-3694	35	21	the	the	DET
inlawrev-3694	35	22	irs	irs	PROPN
inlawrev-3694	35	23	,	,	PUNCT
inlawrev-3694	35	24	professional	professional	ADJ
inlawrev-3694	35	25	advisors	advisor	NOUN
inlawrev-3694	35	26	and	and	CCONJ
inlawrev-3694	35	27	taxpayers	taxpayer	NOUN
inlawrev-3694	35	28	who	who	PRON
inlawrev-3694	35	29	engage	engage	VERB
inlawrev-3694	35	30	in	in	ADP
inlawrev-3694	35	31	promoting	promote	VERB
inlawrev-3694	35	32	tax	tax	NOUN
inlawrev-3694	35	33	shelters	shelter	NOUN
inlawrev-3694	35	34	should	should	AUX
inlawrev-3694	35	35	be	be	AUX
inlawrev-3694	35	36	jointly	jointly	ADV
inlawrev-3694	35	37	and	and	CCONJ
inlawrev-3694	35	38	severally	severally	ADV
inlawrev-3694	35	39	liable	liable	ADJ
inlawrev-3694	35	40	for	for	ADP
inlawrev-3694	35	41	penalties	penalty	NOUN
inlawrev-3694	35	42	or	or	CCONJ
inlawrev-3694	35	43	ethical	ethical	ADJ
inlawrev-3694	35	44	sanctions	sanction	NOUN
inlawrev-3694	35	45	in	in	ADP
inlawrev-3694	35	46	instances	instance	NOUN
inlawrev-3694	35	47	where	where	SCONJ
inlawrev-3694	35	48	the	the	DET
inlawrev-3694	35	49	transactions	transaction	NOUN
inlawrev-3694	35	50	are	be	AUX
inlawrev-3694	35	51	determined	determined	ADJ
inlawrev-3694	35	52	to	to	PART
inlawrev-3694	35	53	be	be	AUX
inlawrev-3694	35	54	shams	sham	NOUN
inlawrev-3694	35	55	which	which	PRON
inlawrev-3694	35	56	lack	lack	VERB
inlawrev-3694	35	57	economic	economic	ADJ
inlawrev-3694	35	58	substance	substance	NOUN
inlawrev-3694	35	59	or	or	CCONJ
inlawrev-3694	35	60	a	a	DET
inlawrev-3694	35	61	valid	valid	ADJ
inlawrev-3694	35	62	business	business	NOUN
inlawrev-3694	35	63	purpose	purpose	NOUN
inlawrev-3694	35	64	.	.	PUNCT
inlawrev-3694	36	1	i.	i.	PROPN
inlawrev-3694	36	2	the	the	DET
inlawrev-3694	36	3	judicial	judicial	ADJ
inlawrev-3694	36	4	,	,	PUNCT
inlawrev-3694	36	5	congressional	congressional	ADJ
inlawrev-3694	36	6	&	&	CCONJ
inlawrev-3694	36	7	agency	agency	PROPN
inlawrev-3694	36	8	efforts	effort	NOUN
inlawrev-3694	36	9	to	to	PART
inlawrev-3694	36	10	attack	attack	VERB
inlawrev-3694	36	11	marketed	market	VERB
inlawrev-3694	36	12	sham	sham	ADJ
inlawrev-3694	36	13	transactions	transaction	NOUN
inlawrev-3694	36	14	a.	a.	NOUN
inlawrev-3694	36	15	judicial	judicial	ADJ
inlawrev-3694	36	16	efforts	effort	NOUN
inlawrev-3694	36	17	since	since	SCONJ
inlawrev-3694	36	18	the	the	DET
inlawrev-3694	36	19	inception	inception	NOUN
inlawrev-3694	36	20	of	of	ADP
inlawrev-3694	36	21	the	the	DET
inlawrev-3694	36	22	code	code	NOUN
inlawrev-3694	36	23	,	,	PUNCT
inlawrev-3694	36	24	taxpayers	taxpayer	NOUN
inlawrev-3694	36	25	have	have	AUX
inlawrev-3694	36	26	been	be	AUX
inlawrev-3694	36	27	motivated	motivate	VERB
inlawrev-3694	36	28	by	by	ADP
inlawrev-3694	36	29	a	a	DET
inlawrev-3694	36	30	desire	desire	NOUN
inlawrev-3694	36	31	to	to	PART
inlawrev-3694	36	32	engage	engage	VERB
inlawrev-3694	36	33	in	in	ADP
inlawrev-3694	36	34	transactions	transaction	NOUN
inlawrev-3694	36	35	which	which	PRON
inlawrev-3694	36	36	result	result	VERB
inlawrev-3694	36	37	in	in	ADP
inlawrev-3694	36	38	reducing	reduce	VERB
inlawrev-3694	36	39	their	their	PRON
inlawrev-3694	36	40	overall	overall	ADJ
inlawrev-3694	36	41	tax	tax	NOUN
inlawrev-3694	36	42	liability	liability	NOUN
inlawrev-3694	36	43	.	.	PUNCT
inlawrev-3694	37	1	substantial	substantial	ADJ
inlawrev-3694	37	2	analysis	analysis	NOUN
inlawrev-3694	37	3	has	have	AUX
inlawrev-3694	37	4	been	be	AUX
inlawrev-3694	37	5	done	do	VERB
inlawrev-3694	37	6	on	on	ADP
inlawrev-3694	37	7	the	the	DET
inlawrev-3694	37	8	evolution	evolution	NOUN
inlawrev-3694	37	9	of	of	ADP
inlawrev-3694	37	10	current	current	ADJ
inlawrev-3694	37	11	doctrines	doctrine	NOUN
inlawrev-3694	37	12	developed	develop	VERB
inlawrev-3694	37	13	by	by	ADP
inlawrev-3694	37	14	the	the	DET
inlawrev-3694	37	15	courts	court	NOUN
inlawrev-3694	37	16	in	in	ADP
inlawrev-3694	37	17	response	response	NOUN
inlawrev-3694	37	18	to	to	ADP
inlawrev-3694	37	19	the	the	DET
inlawrev-3694	37	20	dilemma	dilemma	NOUN
inlawrev-3694	37	21	of	of	ADP
inlawrev-3694	37	22	how	how	SCONJ
inlawrev-3694	37	23	to	to	PART
inlawrev-3694	37	24	distinguish	distinguish	VERB
inlawrev-3694	37	25	between	between	ADP
inlawrev-3694	37	26	transactions	transaction	NOUN
inlawrev-3694	37	27	engaged	engage	VERB
inlawrev-3694	37	28	in	in	ADP
inlawrev-3694	37	29	for	for	ADP
inlawrev-3694	37	30	legitimate	legitimate	ADJ
inlawrev-3694	37	31	nontax	nontax	NOUN
inlawrev-3694	37	32	business	business	NOUN
inlawrev-3694	37	33	and	and	CCONJ
inlawrev-3694	37	34	economic	economic	ADJ
inlawrev-3694	37	35	reasons	reason	NOUN
inlawrev-3694	37	36	versus	versus	ADP
inlawrev-3694	37	37	transactions	transaction	NOUN
inlawrev-3694	37	38	engaged	engage	VERB
inlawrev-3694	37	39	in	in	ADP
inlawrev-3694	37	40	solely	solely	ADV
inlawrev-3694	37	41	for	for	ADP
inlawrev-3694	37	42	the	the	DET
inlawrev-3694	37	43	purpose	purpose	NOUN
inlawrev-3694	37	44	of	of	ADP
inlawrev-3694	37	45	avoidance	avoidance	NOUN
inlawrev-3694	37	46	of	of	ADP
inlawrev-3694	37	47	tax	tax	NOUN
inlawrev-3694	37	48	,	,	PUNCT
inlawrev-3694	37	49	the	the	DET
inlawrev-3694	37	50	latter	latter	ADJ
inlawrev-3694	37	51	being	be	AUX
inlawrev-3694	37	52	targeted	target	VERB
inlawrev-3694	37	53	as	as	ADP
inlawrev-3694	37	54	improper	improper	ADJ
inlawrev-3694	37	55	and	and	CCONJ
inlawrev-3694	37	56	not	not	PART
inlawrev-3694	37	57	respected	respect	VERB
inlawrev-3694	37	58	for	for	ADP
inlawrev-3694	37	59	federal	federal	ADJ
inlawrev-3694	37	60	income	income	NOUN
inlawrev-3694	37	61	tax	tax	NOUN
inlawrev-3694	37	62	purposes	purpose	NOUN
inlawrev-3694	37	63	.	.	PUNCT
inlawrev-3694	38	1	the	the	DET
inlawrev-3694	38	2	following	follow	VERB
inlawrev-3694	38	3	discussion	discussion	NOUN
inlawrev-3694	38	4	highlights	highlight	VERB
inlawrev-3694	38	5	the	the	DET
inlawrev-3694	38	6	history	history	NOUN
inlawrev-3694	38	7	ofthe	ofthe	VERB
inlawrev-3694	38	8	sham	sham	ADJ
inlawrev-3694	38	9	transaction	transaction	NOUN
inlawrev-3694	38	10	doctrine	doctrine	NOUN
inlawrev-3694	38	11	in	in	ADP
inlawrev-3694	38	12	the	the	DET
inlawrev-3694	38	13	supreme	supreme	PROPN
inlawrev-3694	38	14	court	court	PROPN
inlawrev-3694	38	15	and	and	CCONJ
inlawrev-3694	38	16	the	the	DET
inlawrev-3694	38	17	courts	court	NOUN
inlawrev-3694	38	18	of	of	ADP
inlawrev-3694	38	19	appeal	appeal	NOUN
inlawrev-3694	38	20	.	.	PUNCT
inlawrev-3694	39	1	the	the	DET
inlawrev-3694	39	2	goal	goal	NOUN
inlawrev-3694	39	3	of	of	ADP
inlawrev-3694	39	4	this	this	DET
inlawrev-3694	39	5	section	section	NOUN
inlawrev-3694	39	6	is	be	AUX
inlawrev-3694	39	7	to	to	PART
inlawrev-3694	39	8	identify	identify	VERB
inlawrev-3694	39	9	the	the	DET
inlawrev-3694	39	10	elements	element	NOUN
inlawrev-3694	39	11	of	of	ADP
inlawrev-3694	39	12	the	the	DET
inlawrev-3694	39	13	test	test	NOUN
inlawrev-3694	39	14	for	for	ADP
inlawrev-3694	39	15	identifying	identify	VERB
inlawrev-3694	39	16	a	a	DET
inlawrev-3694	39	17	sham	sham	ADJ
inlawrev-3694	39	18	transaction	transaction	NOUN
inlawrev-3694	39	19	and	and	CCONJ
inlawrev-3694	39	20	to	to	PART
inlawrev-3694	39	21	identify	identify	VERB
inlawrev-3694	39	22	certain	certain	ADJ
inlawrev-3694	39	23	characteristics	characteristic	NOUN
inlawrev-3694	39	24	that	that	PRON
inlawrev-3694	39	25	are	be	AUX
inlawrev-3694	39	26	common	common	ADJ
inlawrev-3694	39	27	to	to	ADP
inlawrev-3694	39	28	many	many	ADJ
inlawrev-3694	39	29	sham	sham	ADJ
inlawrev-3694	39	30	transactions	transaction	NOUN
inlawrev-3694	39	31	.	.	PUNCT
inlawrev-3694	40	1	7	7	X
inlawrev-3694	40	2	.	.	X
inlawrev-3694	40	3	the	the	DET
inlawrev-3694	40	4	supreme	supreme	PROPN
inlawrev-3694	40	5	court	court	PROPN
inlawrev-3694	40	6	on	on	ADP
inlawrev-3694	40	7	''	''	PUNCT
inlawrev-3694	40	8	sham	sham	ADJ
inlawrev-3694	40	9	transactions	transaction	NOUN
inlawrev-3694	40	10	.	.	PUNCT
inlawrev-3694	41	1	"	"	PUNCT
inlawrev-3694	41	2	—	—	PUNCT
inlawrev-3694	41	3	in	in	ADP
inlawrev-3694	41	4	the	the	DET
inlawrev-3694	41	5	area	area	NOUN
inlawrev-3694	41	6	of	of	ADP
inlawrev-3694	41	7	tax	tax	NOUN
inlawrev-3694	41	8	motivated	motivate	VERB
inlawrev-3694	41	9	transactions	transaction	NOUN
inlawrev-3694	41	10	,	,	PUNCT
inlawrev-3694	41	11	an	an	DET
inlawrev-3694	41	12	historical	historical	ADJ
inlawrev-3694	41	13	analysis	analysis	NOUN
inlawrev-3694	41	14	must	must	AUX
inlawrev-3694	41	15	begin	begin	VERB
inlawrev-3694	41	16	with	with	ADP
inlawrev-3694	41	17	the	the	DET
inlawrev-3694	41	18	case	case	NOUN
inlawrev-3694	41	19	of	of	ADP
inlawrev-3694	41	20	gregory	gregory	PROPN
inlawrev-3694	41	21	v.	v.	PROPN
inlawrev-3694	41	22	helvering.^	helvering.^	PROPN
inlawrev-3694	41	23	in	in	ADP
inlawrev-3694	41	24	gregory	gregory	PROPN
inlawrev-3694	41	25	,	,	PUNCT
inlawrev-3694	41	26	the	the	DET
inlawrev-3694	41	27	taxpayer	taxpayer	NOUN
inlawrev-3694	41	28	owned	own	VERB
inlawrev-3694	41	29	100	100	NUM
inlawrev-3694	41	30	%	%	NOUN
inlawrev-3694	41	31	of	of	ADP
inlawrev-3694	41	32	united	united	PROPN
inlawrev-3694	41	33	mortgage	mortgage	PROPN
inlawrev-3694	41	34	corporation	corporation	NOUN
inlawrev-3694	41	35	(	(	PUNCT
inlawrev-3694	41	36	"	"	PUNCT
inlawrev-3694	41	37	umc	umc	PROPN
inlawrev-3694	41	38	"	"	PUNCT
inlawrev-3694	41	39	)	)	PUNCT
inlawrev-3694	41	40	which	which	PRON
inlawrev-3694	41	41	held	hold	VERB
inlawrev-3694	41	42	highly	highly	ADV
inlawrev-3694	41	43	appreciated	appreciated	ADJ
inlawrev-3694	41	44	stock	stock	NOUN
inlawrev-3694	41	45	in	in	ADP
inlawrev-3694	41	46	an	an	DET
inlawrev-3694	41	47	unrelated	unrelated	ADJ
inlawrev-3694	41	48	corporation.^	corporation.^	NOUN
inlawrev-3694	41	49	under	under	ADP
inlawrev-3694	41	50	the	the	DET
inlawrev-3694	41	51	law	law	NOUN
inlawrev-3694	41	52	at	at	ADP
inlawrev-3694	41	53	that	that	DET
inlawrev-3694	41	54	time	time	NOUN
inlawrev-3694	41	55	,	,	PUNCT
inlawrev-3694	41	56	if	if	SCONJ
inlawrev-3694	41	57	taxpayer	taxpayer	NOUN
inlawrev-3694	41	58	had	have	AUX
inlawrev-3694	41	59	caused	cause	VERB
inlawrev-3694	41	60	her	her	PRON
inlawrev-3694	41	61	wholly	wholly	ADV
inlawrev-3694	41	62	-	-	PUNCT
inlawrev-3694	41	63	owned	own	VERB
inlawrev-3694	41	64	corporation	corporation	NOUN
inlawrev-3694	41	65	to	to	PART
inlawrev-3694	41	66	distribute	distribute	VERB
inlawrev-3694	41	67	the	the	DET
inlawrev-3694	41	68	appreciated	appreciated	ADJ
inlawrev-3694	41	69	stock	stock	NOUN
inlawrev-3694	41	70	,	,	PUNCT
inlawrev-3694	41	71	the	the	DET
inlawrev-3694	41	72	distribution	distribution	NOUN
inlawrev-3694	41	73	would	would	AUX
inlawrev-3694	41	74	have	have	AUX
inlawrev-3694	41	75	been	be	AUX
inlawrev-3694	41	76	treated	treat	VERB
inlawrev-3694	41	77	first	first	ADV
inlawrev-3694	41	78	as	as	ADP
inlawrev-3694	41	79	a	a	DET
inlawrev-3694	41	80	taxable	taxable	ADJ
inlawrev-3694	41	81	sale	sale	NOUN
inlawrev-3694	41	82	by	by	ADP
inlawrev-3694	41	83	the	the	DET
inlawrev-3694	41	84	corporation	corporation	NOUN
inlawrev-3694	41	85	followed	follow	VERB
inlawrev-3694	41	86	by	by	ADP
inlawrev-3694	41	87	a	a	DET
inlawrev-3694	41	88	taxable	taxable	ADJ
inlawrev-3694	41	89	dividend	dividend	NOUN
inlawrev-3694	41	90	to	to	ADP
inlawrev-3694	41	91	the	the	DET
inlawrev-3694	41	92	taxpayer.^	taxpayer.^	NOUN
inlawrev-3694	41	93	instead	instead	ADV
inlawrev-3694	41	94	of	of	ADP
inlawrev-3694	41	95	executing	execute	VERB
inlawrev-3694	41	96	a	a	DET
inlawrev-3694	41	97	distribution	distribution	NOUN
inlawrev-3694	41	98	,	,	PUNCT
inlawrev-3694	41	99	taxpayer	taxpayer	NOUN
inlawrev-3694	41	100	incorporated	incorporate	VERB
inlawrev-3694	41	101	a	a	DET
inlawrev-3694	41	102	delaware	delaware	PROPN
inlawrev-3694	41	103	company	company	NOUN
inlawrev-3694	41	104	,	,	PUNCT
inlawrev-3694	41	105	averill	averill	PROPN
inlawrev-3694	41	106	corporation	corporation	PROPN
inlawrev-3694	41	107	(	(	PUNCT
inlawrev-3694	41	108	"	"	PUNCT
inlawrev-3694	41	109	averill")taxpayer	averill")taxpayer	PROPN
inlawrev-3694	41	110	then	then	ADV
inlawrev-3694	41	111	caused	cause	VERB
inlawrev-3694	41	112	the	the	DET
inlawrev-3694	41	113	umc	umc	PROPN
inlawrev-3694	41	114	to	to	PART
inlawrev-3694	41	115	transfer	transfer	VERB
inlawrev-3694	41	116	all	all	PRON
inlawrev-3694	41	117	of	of	ADP
inlawrev-3694	41	118	the	the	DET
inlawrev-3694	41	119	highly	highly	ADV
inlawrev-3694	41	120	appreciated	appreciated	ADJ
inlawrev-3694	41	121	shares	share	NOUN
inlawrev-3694	41	122	to	to	ADP
inlawrev-3694	41	123	averill	averill	VERB
inlawrev-3694	41	124	in	in	ADP
inlawrev-3694	41	125	return	return	NOUN
inlawrev-3694	41	126	for	for	ADP
inlawrev-3694	41	127	issuance	issuance	NOUN
inlawrev-3694	41	128	of	of	ADP
inlawrev-3694	41	129	all	all	DET
inlawrev-3694	41	130	averill	averill	PROPN
inlawrev-3694	41	131	shares	share	NOUN
inlawrev-3694	41	132	to	to	ADP
inlawrev-3694	41	133	herself	herself	PRON
inlawrev-3694	41	134	.	.	PUNCT
inlawrev-3694	42	1	immediately	immediately	ADV
inlawrev-3694	42	2	thereafter	thereafter	ADV
inlawrev-3694	42	3	,	,	PUNCT
inlawrev-3694	42	4	taxpayer	taxpayer	NOUN
inlawrev-3694	42	5	caused	cause	VERB
inlawrev-3694	42	6	averill	averill	PROPN
inlawrev-3694	42	7	to	to	PART
inlawrev-3694	42	8	distribute	distribute	VERB
inlawrev-3694	42	9	the	the	DET
inlawrev-3694	42	10	highly	highly	ADV
inlawrev-3694	42	11	appreciated	appreciated	ADJ
inlawrev-3694	42	12	shares	share	NOUN
inlawrev-3694	42	13	to	to	ADP
inlawrev-3694	42	14	herself	herself	PRON
inlawrev-3694	42	15	in	in	ADP
inlawrev-3694	42	16	5	5	NUM
inlawrev-3694	42	17	.	.	PUNCT
inlawrev-3694	43	1	gregory	gregory	PROPN
inlawrev-3694	43	2	v.	v.	PROPN
inlawrev-3694	43	3	helvering	helvering	PROPN
inlawrev-3694	43	4	,	,	PUNCT
inlawrev-3694	43	5	293	293	NUM
inlawrev-3694	43	6	u.s	u.s	PROPN
inlawrev-3694	43	7	.	.	PROPN
inlawrev-3694	43	8	465	465	NUM
inlawrev-3694	43	9	(	(	PUNCT
inlawrev-3694	43	10	1935	1935	NUM
inlawrev-3694	43	11	)	)	PUNCT
inlawrev-3694	43	12	;	;	PUNCT
inlawrev-3694	43	13	see	see	VERB
inlawrev-3694	43	14	,	,	PUNCT
inlawrev-3694	43	15	e.g	e.g	PROPN
inlawrev-3694	43	16	..	..	PROPN
inlawrev-3694	43	17	united	united	PROPN
inlawrev-3694	43	18	states	states	PROPN
inlawrev-3694	43	19	v.	v.	ADP
inlawrev-3694	43	20	wexler	wexler	PROPN
inlawrev-3694	43	21	,	,	PUNCT
inlawrev-3694	43	22	31	31	NUM
inlawrev-3694	43	23	f.3d	f.3d	NUM
inlawrev-3694	43	24	117,122	117,122	NUM
inlawrev-3694	43	25	(	(	PUNCT
inlawrev-3694	43	26	3d	3d	PROPN
inlawrev-3694	43	27	cir	cir	NOUN
inlawrev-3694	43	28	.	.	PROPN
inlawrev-3694	43	29	1994	1994	NUM
inlawrev-3694	43	30	)	)	PUNCT
inlawrev-3694	43	31	;	;	PUNCT
inlawrev-3694	43	32	kirchman	kirchman	NOUN
inlawrev-3694	43	33	v.	v.	ADP
inlawrev-3694	43	34	comm'r	comm'r	PROPN
inlawrev-3694	43	35	,	,	PUNCT
inlawrev-3694	43	36	862	862	NUM
inlawrev-3694	43	37	f.2d	f.2d	NOUN
inlawrev-3694	43	38	1486	1486	NUM
inlawrev-3694	43	39	,	,	PUNCT
inlawrev-3694	43	40	1490	1490	NUM
inlawrev-3694	43	41	(	(	PUNCT
inlawrev-3694	43	42	11th	11th	ADJ
inlawrev-3694	43	43	cir	cir	NOUN
inlawrev-3694	43	44	.	.	PROPN
inlawrev-3694	43	45	1989	1989	NUM
inlawrev-3694	43	46	)	)	PUNCT
inlawrev-3694	43	47	;	;	PUNCT
inlawrev-3694	43	48	yosha	yosha	PROPN
inlawrev-3694	43	49	v.	v.	ADP
inlawrev-3694	43	50	comm'r	comm'r	PROPN
inlawrev-3694	43	51	,	,	PUNCT
inlawrev-3694	43	52	861	861	NUM
inlawrev-3694	43	53	f.2d	f.2d	ADP
inlawrev-3694	43	54	494	494	NUM
inlawrev-3694	43	55	,	,	PUNCT
inlawrev-3694	43	56	497	497	NUM
inlawrev-3694	43	57	(	(	PUNCT
inlawrev-3694	43	58	7th	7th	ADJ
inlawrev-3694	43	59	cir	cir	NOUN
inlawrev-3694	43	60	.	.	PUNCT
inlawrev-3694	43	61	1988	1988	NUM
inlawrev-3694	43	62	)	)	PUNCT
inlawrev-3694	43	63	;	;	PUNCT
inlawrev-3694	43	64	see	see	VERB
inlawrev-3694	43	65	also	also	ADV
inlawrev-3694	43	66	marvin	marvin	PROPN
inlawrev-3694	43	67	a.	a.	PROPN
inlawrev-3694	43	68	chirelstein	chirelstein	PROPN
inlawrev-3694	43	69	,	,	PUNCT
inlawrev-3694	43	70	learned	learn	VERB
inlawrev-3694	43	71	hand	hand	NOUN
inlawrev-3694	43	72	's	's	PART
inlawrev-3694	43	73	contribution	contribution	NOUN
inlawrev-3694	43	74	to	to	ADP
inlawrev-3694	43	75	the	the	DET
inlawrev-3694	43	76	law	law	NOUN
inlawrev-3694	43	77	of	of	ADP
inlawrev-3694	43	78	tax	tax	NOUN
inlawrev-3694	43	79	avoidance	avoidance	NOUN
inlawrev-3694	43	80	,	,	PUNCT
inlawrev-3694	43	81	11	11	NUM
inlawrev-3694	43	82	yale	yale	PROPN
inlawrev-3694	43	83	l.j	l.j	PROPN
inlawrev-3694	43	84	.	.	PROPN
inlawrev-3694	43	85	440	440	NUM
inlawrev-3694	43	86	,	,	PUNCT
inlawrev-3694	43	87	441	441	NUM
inlawrev-3694	43	88	(	(	PUNCT
inlawrev-3694	43	89	1967	1967	NUM
inlawrev-3694	43	90	)	)	PUNCT
inlawrev-3694	43	91	(	(	PUNCT
inlawrev-3694	43	92	"	"	PUNCT
inlawrev-3694	43	93	hand	hand	NOUN
inlawrev-3694	43	94	's	's	PART
inlawrev-3694	43	95	decisions	decision	NOUN
inlawrev-3694	43	96	on	on	ADP
inlawrev-3694	43	97	the	the	DET
inlawrev-3694	43	98	subject	subject	NOUN
inlawrev-3694	43	99	of	of	ADP
inlawrev-3694	43	100	tax	tax	NOUN
inlawrev-3694	43	101	avoidance	avoidance	NOUN
inlawrev-3694	43	102	were	be	AUX
inlawrev-3694	43	103	more	more	ADV
inlawrev-3694	43	104	often	often	ADV
inlawrev-3694	43	105	criticized	criticize	VERB
inlawrev-3694	43	106	than	than	SCONJ
inlawrev-3694	43	107	praised	praise	VERB
inlawrev-3694	43	108	by	by	ADP
inlawrev-3694	43	109	the	the	DET
inlawrev-3694	43	110	tax	tax	NOUN
inlawrev-3694	43	111	bar	bar	NOUN
inlawrev-3694	43	112	;	;	PUNCT
inlawrev-3694	43	113	yet	yet	CCONJ
inlawrev-3694	43	114	it	it	PRON
inlawrev-3694	43	115	was	be	AUX
inlawrev-3694	43	116	apparent	apparent	ADJ
inlawrev-3694	43	117	at	at	ADP
inlawrev-3694	43	118	an	an	DET
inlawrev-3694	43	119	early	early	ADJ
inlawrev-3694	43	120	date	date	NOUN
inlawrev-3694	43	121	that	that	SCONJ
inlawrev-3694	43	122	those	those	DET
inlawrev-3694	43	123	decisions	decision	NOUN
inlawrev-3694	43	124	were	be	AUX
inlawrev-3694	43	125	hkely	hkely	ADJ
inlawrev-3694	43	126	to	to	PART
inlawrev-3694	43	127	prove	prove	VERB
inlawrev-3694	43	128	highly	highly	ADV
inlawrev-3694	43	129	influential	influential	ADJ
inlawrev-3694	43	130	in	in	ADP
inlawrev-3694	43	131	the	the	DET
inlawrev-3694	43	132	development	development	NOUN
inlawrev-3694	43	133	of	of	ADP
inlawrev-3694	43	134	the	the	DET
inlawrev-3694	43	135	law	law	NOUN
inlawrev-3694	43	136	.	.	PUNCT
inlawrev-3694	44	1	his	his	PRON
inlawrev-3694	44	2	opinion	opinion	NOUN
inlawrev-3694	44	3	in	in	ADP
inlawrev-3694	44	4	helvering	helvere	VERB
inlawrev-3694	44	5	v.	v.	ADP
inlawrev-3694	44	6	gregory	gregory	PROPN
inlawrev-3694	44	7	,	,	PUNCT
inlawrev-3694	44	8	which	which	PRON
inlawrev-3694	44	9	established	establish	VERB
inlawrev-3694	44	10	his	his	PRON
inlawrev-3694	44	11	preeminence	preeminence	NOUN
inlawrev-3694	44	12	as	as	ADP
inlawrev-3694	44	13	a	a	DET
inlawrev-3694	44	14	tax	tax	NOUN
inlawrev-3694	44	15	judge	judge	NOUN
inlawrev-3694	44	16	,	,	PUNCT
inlawrev-3694	44	17	was	be	AUX
inlawrev-3694	44	18	a	a	DET
inlawrev-3694	44	19	major	major	ADJ
inlawrev-3694	44	20	event	event	NOUN
inlawrev-3694	44	21	in	in	ADP
inlawrev-3694	44	22	the	the	DET
inlawrev-3694	44	23	history	history	NOUN
inlawrev-3694	44	24	of	of	ADP
inlawrev-3694	44	25	tax	tax	NOUN
inlawrev-3694	44	26	administration	administration	NOUN
inlawrev-3694	44	27	in	in	ADP
inlawrev-3694	44	28	this	this	DET
inlawrev-3694	44	29	country	country	NOUN
inlawrev-3694	44	30	and	and	CCONJ
inlawrev-3694	44	31	is	be	AUX
inlawrev-3694	44	32	still	still	ADV
inlawrev-3694	44	33	among	among	ADP
inlawrev-3694	44	34	the	the	DET
inlawrev-3694	44	35	most	most	ADV
inlawrev-3694	44	36	significant	significant	ADJ
inlawrev-3694	44	37	and	and	CCONJ
inlawrev-3694	44	38	best	well	ADV
inlawrev-3694	44	39	remembered	remember	VERB
inlawrev-3694	44	40	judicial	judicial	ADJ
inlawrev-3694	44	41	statements	statement	NOUN
inlawrev-3694	44	42	on	on	ADP
inlawrev-3694	44	43	the	the	DET
inlawrev-3694	44	44	subject	subject	NOUN
inlawrev-3694	44	45	.	.	PUNCT
inlawrev-3694	44	46	"	"	PUNCT
inlawrev-3694	44	47	)	)	PUNCT
inlawrev-3694	44	48	.	.	PUNCT
inlawrev-3694	45	1	6	6	X
inlawrev-3694	45	2	.	.	X
inlawrev-3694	45	3	helvering	helvere	VERB
inlawrev-3694	45	4	v.	v.	ADP
inlawrev-3694	45	5	gregory	gregory	PROPN
inlawrev-3694	45	6	,	,	PUNCT
inlawrev-3694	45	7	69	69	NUM
inlawrev-3694	45	8	f.2d	f.2d	ADP
inlawrev-3694	45	9	809	809	NUM
inlawrev-3694	45	10	,	,	PUNCT
inlawrev-3694	45	11	810	810	NUM
inlawrev-3694	45	12	(	(	PUNCT
inlawrev-3694	45	13	2d	2d	NUM
inlawrev-3694	45	14	cir	cir	NOUN
inlawrev-3694	45	15	.	.	PUNCT
inlawrev-3694	45	16	1934	1934	NUM
inlawrev-3694	45	17	)	)	PUNCT
inlawrev-3694	45	18	,	,	PUNCT
inlawrev-3694	45	19	ajf'd	ajf'd	NOUN
inlawrev-3694	45	20	,	,	PUNCT
inlawrev-3694	45	21	293	293	NUM
inlawrev-3694	45	22	u.s	u.s	PROPN
inlawrev-3694	45	23	.	.	PROPN
inlawrev-3694	45	24	465	465	NUM
inlawrev-3694	45	25	(	(	PUNCT
inlawrev-3694	45	26	1935	1935	NUM
inlawrev-3694	45	27	)	)	PUNCT
inlawrev-3694	45	28	.	.	PUNCT
inlawrev-3694	46	1	7	7	X
inlawrev-3694	46	2	.	.	X
inlawrev-3694	47	1	i	i	PRON
inlawrev-3694	47	2	d.	d.	PROPN
inlawrev-3694	47	3	298	298	NUM
inlawrev-3694	47	4	indiana	indiana	PROPN
inlawrev-3694	47	5	law	law	PROPN
inlawrev-3694	47	6	review	review	NOUN
inlawrev-3694	47	7	[	[	X
inlawrev-3694	47	8	vol	vol	NOUN
inlawrev-3694	47	9	.	.	PUNCT
inlawrev-3694	47	10	38:295	38:295	NUM
inlawrev-3694	47	11	liquidation	liquidation	NOUN
inlawrev-3694	47	12	of	of	ADP
inlawrev-3694	47	13	averill.^	averill.^	PROPN
inlawrev-3694	47	14	it	it	PRON
inlawrev-3694	47	15	then	then	ADV
inlawrev-3694	47	16	became	become	VERB
inlawrev-3694	47	17	possible	possible	ADJ
inlawrev-3694	47	18	to	to	PART
inlawrev-3694	47	19	sell	sell	VERB
inlawrev-3694	47	20	the	the	DET
inlawrev-3694	47	21	distributed	distribute	VERB
inlawrev-3694	47	22	shares	share	NOUN
inlawrev-3694	47	23	at	at	ADP
inlawrev-3694	47	24	a	a	DET
inlawrev-3694	47	25	reduced	reduced	ADJ
inlawrev-3694	47	26	tax	tax	NOUN
inlawrev-3694	47	27	liability	liability	NOUN
inlawrev-3694	47	28	.	.	PUNCT
inlawrev-3694	48	1	taxpayer	taxpayer	NOUN
inlawrev-3694	48	2	conceded	concede	VERB
inlawrev-3694	48	3	that	that	SCONJ
inlawrev-3694	48	4	all	all	PRON
inlawrev-3694	48	5	of	of	ADP
inlawrev-3694	48	6	the	the	DET
inlawrev-3694	48	7	steps	step	NOUN
inlawrev-3694	48	8	were	be	AUX
inlawrev-3694	48	9	executed	execute	VERB
inlawrev-3694	48	10	with	with	ADP
inlawrev-3694	48	11	sole	sole	ADJ
inlawrev-3694	48	12	purpose	purpose	NOUN
inlawrev-3694	48	13	of	of	ADP
inlawrev-3694	48	14	reducing	reduce	VERB
inlawrev-3694	48	15	taxes	taxis	NOUN
inlawrev-3694	48	16	but	but	CCONJ
inlawrev-3694	48	17	argued	argue	VERB
inlawrev-3694	48	18	that	that	DET
inlawrev-3694	48	19	avoidance	avoidance	NOUN
inlawrev-3694	48	20	or	or	CCONJ
inlawrev-3694	48	21	evasion	evasion	NOUN
inlawrev-3694	48	22	of	of	ADP
inlawrev-3694	48	23	taxes	taxis	NOUN
inlawrev-3694	48	24	is	be	AUX
inlawrev-3694	48	25	appropriate	appropriate	ADJ
inlawrev-3694	48	26	if	if	SCONJ
inlawrev-3694	48	27	it	it	PRON
inlawrev-3694	48	28	falls	fall	VERB
inlawrev-3694	48	29	within	within	ADP
inlawrev-3694	48	30	an	an	DET
inlawrev-3694	48	31	exception	exception	NOUN
inlawrev-3694	48	32	of	of	ADP
inlawrev-3694	48	33	tax	tax	NOUN
inlawrev-3694	48	34	law.^	law.^	NOUN
inlawrev-3694	48	35	on	on	ADP
inlawrev-3694	48	36	appeal	appeal	NOUN
inlawrev-3694	48	37	to	to	ADP
inlawrev-3694	48	38	the	the	DET
inlawrev-3694	48	39	second	second	ADJ
inlawrev-3694	48	40	circuit	circuit	NOUN
inlawrev-3694	48	41	,	,	PUNCT
inlawrev-3694	48	42	judge	judge	NOUN
inlawrev-3694	48	43	learned	learn	VERB
inlawrev-3694	48	44	hand	hand	NOUN
inlawrev-3694	48	45	held	hold	VERB
inlawrev-3694	48	46	the	the	DET
inlawrev-3694	48	47	transaction	transaction	NOUN
inlawrev-3694	48	48	was	be	AUX
inlawrev-3694	48	49	a	a	DET
inlawrev-3694	48	50	"	"	PUNCT
inlawrev-3694	48	51	sham	sham	NOUN
inlawrev-3694	48	52	"	"	PUNCT
inlawrev-3694	48	53	not	not	PART
inlawrev-3694	48	54	to	to	PART
inlawrev-3694	48	55	be	be	AUX
inlawrev-3694	48	56	respected	respect	VERB
inlawrev-3694	48	57	for	for	ADP
inlawrev-3694	48	58	federal	federal	ADJ
inlawrev-3694	48	59	tax	tax	NOUN
inlawrev-3694	48	60	purposes	purpose	NOUN
inlawrev-3694	48	61	.	.	PUNCT
inlawrev-3694	49	1	^	^	NOUN
inlawrev-3694	49	2	°	°	PRON
inlawrev-3694	49	3	judge	judge	NOUN
inlawrev-3694	49	4	hand	hand	PROPN
inlawrev-3694	49	5	ruled	rule	VERB
inlawrev-3694	49	6	that	that	SCONJ
inlawrev-3694	49	7	while	while	SCONJ
inlawrev-3694	49	8	a	a	DET
inlawrev-3694	49	9	taxpayer	taxpayer	NOUN
inlawrev-3694	49	10	may	may	AUX
inlawrev-3694	49	11	arrange	arrange	VERB
inlawrev-3694	49	12	his	his	PRON
inlawrev-3694	49	13	affairs	affair	NOUN
inlawrev-3694	49	14	to	to	PART
inlawrev-3694	49	15	reduce	reduce	VERB
inlawrev-3694	49	16	his	his	PRON
inlawrev-3694	49	17	taxes	taxis	NOUN
inlawrev-3694	49	18	to	to	ADP
inlawrev-3694	49	19	as	as	ADV
inlawrev-3694	49	20	low	low	ADJ
inlawrev-3694	49	21	an	an	DET
inlawrev-3694	49	22	amount	amount	NOUN
inlawrev-3694	49	23	as	as	ADP
inlawrev-3694	49	24	possible	possible	ADJ
inlawrev-3694	49	25	,	,	PUNCT
inlawrev-3694	49	26	the	the	DET
inlawrev-3694	49	27	transaction	transaction	NOUN
inlawrev-3694	49	28	must	must	AUX
inlawrev-3694	49	29	be	be	AUX
inlawrev-3694	49	30	within	within	ADP
inlawrev-3694	49	31	the	the	DET
inlawrev-3694	49	32	intent	intent	NOUN
inlawrev-3694	49	33	of	of	ADP
inlawrev-3694	49	34	the	the	DET
inlawrev-3694	49	35	statute	statute	NOUN
inlawrev-3694	49	36	in	in	ADP
inlawrev-3694	49	37	order	order	NOUN
inlawrev-3694	49	38	to	to	PART
inlawrev-3694	49	39	avoid	avoid	VERB
inlawrev-3694	49	40	taxation	taxation	NOUN
inlawrev-3694	49	41	.	.	PUNCT
inlawrev-3694	50	1	'^	'^	NOUN
inlawrev-3694	50	2	applying	apply	VERB
inlawrev-3694	50	3	the	the	DET
inlawrev-3694	50	4	rule	rule	NOUN
inlawrev-3694	50	5	.	.	PUNCT
inlawrev-3694	51	1	judge	judge	PROPN
inlawrev-3694	51	2	hand	hand	PROPN
inlawrev-3694	51	3	found	find	VERB
inlawrev-3694	51	4	that	that	SCONJ
inlawrev-3694	51	5	by	by	ADP
inlawrev-3694	51	6	immediately	immediately	ADV
inlawrev-3694	51	7	liquidating	liquidate	VERB
inlawrev-3694	51	8	averill	averill	PROPN
inlawrev-3694	51	9	and	and	CCONJ
inlawrev-3694	51	10	selling	sell	VERB
inlawrev-3694	51	11	the	the	DET
inlawrev-3694	51	12	appreciated	appreciated	ADJ
inlawrev-3694	51	13	shares	share	NOUN
inlawrev-3694	51	14	,	,	PUNCT
inlawrev-3694	51	15	the	the	DET
inlawrev-3694	51	16	taxpayer	taxpayer	NOUN
inlawrev-3694	51	17	had	have	AUX
inlawrev-3694	51	18	ignored	ignore	VERB
inlawrev-3694	51	19	the	the	DET
inlawrev-3694	51	20	intent	intent	NOUN
inlawrev-3694	51	21	of	of	ADP
inlawrev-3694	51	22	the	the	DET
inlawrev-3694	51	23	reorganization	reorganization	NOUN
inlawrev-3694	51	24	sections	section	NOUN
inlawrev-3694	51	25	of	of	ADP
inlawrev-3694	51	26	the	the	DET
inlawrev-3694	51	27	code.^^	code.^^	NOUN
inlawrev-3694	51	28	on	on	ADP
inlawrev-3694	51	29	appeal	appeal	NOUN
inlawrev-3694	51	30	to	to	ADP
inlawrev-3694	51	31	the	the	DET
inlawrev-3694	51	32	supreme	supreme	PROPN
inlawrev-3694	51	33	court	court	PROPN
inlawrev-3694	51	34	,	,	PUNCT
inlawrev-3694	51	35	the	the	DET
inlawrev-3694	51	36	issue	issue	NOUN
inlawrev-3694	51	37	was	be	AUX
inlawrev-3694	51	38	framed	frame	VERB
inlawrev-3694	51	39	as	as	ADP
inlawrev-3694	51	40	whether	whether	SCONJ
inlawrev-3694	51	41	a	a	DET
inlawrev-3694	51	42	reorganization	reorganization	NOUN
inlawrev-3694	51	43	structured	structure	VERB
inlawrev-3694	51	44	to	to	PART
inlawrev-3694	51	45	qualify	qualify	VERB
inlawrev-3694	51	46	as	as	ADP
inlawrev-3694	51	47	"	"	PUNCT
inlawrev-3694	51	48	tax	tax	NOUN
inlawrev-3694	51	49	free	free	ADJ
inlawrev-3694	51	50	"	"	PUNCT
inlawrev-3694	51	51	under	under	ADP
inlawrev-3694	51	52	the	the	DET
inlawrev-3694	51	53	code	code	NOUN
inlawrev-3694	51	54	was	be	AUX
inlawrev-3694	51	55	supported	support	VERB
inlawrev-3694	51	56	by	by	ADP
inlawrev-3694	51	57	the	the	DET
inlawrev-3694	51	58	underlying	underlying	ADJ
inlawrev-3694	51	59	purpose	purpose	NOUN
inlawrev-3694	51	60	of	of	ADP
inlawrev-3694	51	61	the	the	DET
inlawrev-3694	51	62	reorganization	reorganization	NOUN
inlawrev-3694	51	63	statutes	statute	NOUN
inlawrev-3694	51	64	.	.	PUNCT
inlawrev-3694	51	65	^^	^^	PUNCT
inlawrev-3694	52	1	the	the	DET
inlawrev-3694	52	2	court	court	NOUN
inlawrev-3694	52	3	"	"	PUNCT
inlawrev-3694	52	4	denied	deny	VERB
inlawrev-3694	52	5	reorganization	reorganization	NOUN
inlawrev-3694	52	6	treatment	treatment	NOUN
inlawrev-3694	52	7	with	with	ADP
inlawrev-3694	52	8	respect	respect	NOUN
inlawrev-3694	52	9	to	to	ADP
inlawrev-3694	52	10	a	a	DET
inlawrev-3694	52	11	stock	stock	NOUN
inlawrev-3694	52	12	distribution	distribution	NOUN
inlawrev-3694	52	13	even	even	ADV
inlawrev-3694	52	14	though	though	SCONJ
inlawrev-3694	52	15	the	the	DET
inlawrev-3694	52	16	taxpayer	taxpayer	NOUN
inlawrev-3694	52	17	had	have	AUX
inlawrev-3694	52	18	followed	follow	VERB
inlawrev-3694	52	19	each	each	DET
inlawrev-3694	52	20	step	step	NOUN
inlawrev-3694	52	21	required	require	VERB
inlawrev-3694	52	22	by	by	ADP
inlawrev-3694	52	23	the	the	DET
inlawrev-3694	52	24	code	code	NOUN
inlawrev-3694	52	25	for	for	ADP
inlawrev-3694	52	26	reorganization	reorganization	NOUN
inlawrev-3694	52	27	.	.	PUNCT
inlawrev-3694	53	1	"^^	"^^	PROPN
inlawrev-3694	53	2	the	the	DET
inlawrev-3694	53	3	court	court	NOUN
inlawrev-3694	53	4	held	hold	VERB
inlawrev-3694	53	5	"	"	PUNCT
inlawrev-3694	53	6	the	the	DET
inlawrev-3694	53	7	structure	structure	NOUN
inlawrev-3694	53	8	of	of	ADP
inlawrev-3694	53	9	the	the	DET
inlawrev-3694	53	10	transaction	transaction	NOUN
inlawrev-3694	53	11	was	be	AUX
inlawrev-3694	53	12	a	a	DET
inlawrev-3694	53	13	'	'	PUNCT
inlawrev-3694	53	14	mere	mere	ADJ
inlawrev-3694	53	15	device	device	NOUN
inlawrev-3694	53	16	'	'	PUNCT
inlawrev-3694	53	17	for	for	ADP
inlawrev-3694	53	18	the	the	DET
inlawrev-3694	53	19	'	'	PUNCT
inlawrev-3694	53	20	consummation	consummation	NOUN
inlawrev-3694	53	21	of	of	ADP
inlawrev-3694	53	22	a	a	DET
inlawrev-3694	53	23	preconceived	preconceived	ADJ
inlawrev-3694	53	24	plan	plan	NOUN
inlawrev-3694	53	25	'	'	PUNCT
inlawrev-3694	53	26	and	and	CCONJ
inlawrev-3694	53	27	not	not	PART
inlawrev-3694	53	28	a	a	DET
inlawrev-3694	53	29	reorganization	reorganization	NOUN
inlawrev-3694	53	30	"	"	PUNCT
inlawrev-3694	53	31	within	within	ADP
inlawrev-3694	53	32	the	the	DET
inlawrev-3694	53	33	meaning	meaning	NOUN
inlawrev-3694	53	34	of	of	ADP
inlawrev-3694	53	35	the	the	DET
inlawrev-3694	53	36	code	code	NOUN
inlawrev-3694	53	37	as	as	SCONJ
inlawrev-3694	53	38	it	it	PRON
inlawrev-3694	53	39	then	then	ADV
inlawrev-3694	53	40	existed	exist	VERB
inlawrev-3694	53	41	.	.	PUNCT
inlawrev-3694	53	42	^^	^^	PUNCT
inlawrev-3694	54	1	the	the	DET
inlawrev-3694	54	2	court	court	NOUN
inlawrev-3694	54	3	found	find	VERB
inlawrev-3694	54	4	that	that	SCONJ
inlawrev-3694	54	5	the	the	DET
inlawrev-3694	54	6	transaction	transaction	NOUN
inlawrev-3694	54	7	was	be	AUX
inlawrev-3694	54	8	simply	simply	ADV
inlawrev-3694	54	9	an	an	DET
inlawrev-3694	54	10	operation	operation	NOUN
inlawrev-3694	54	11	having	have	VERB
inlawrev-3694	54	12	no	no	DET
inlawrev-3694	54	13	business	business	NOUN
inlawrev-3694	54	14	purpose	purpose	NOUN
inlawrev-3694	54	15	and	and	CCONJ
inlawrev-3694	54	16	that	that	SCONJ
inlawrev-3694	54	17	the	the	DET
inlawrev-3694	54	18	reorganization	reorganization	NOUN
inlawrev-3694	54	19	was	be	AUX
inlawrev-3694	54	20	a	a	DET
inlawrev-3694	54	21	"	"	PUNCT
inlawrev-3694	54	22	disguise	disguise	NOUN
inlawrev-3694	54	23	for	for	ADP
inlawrev-3694	54	24	concealing	conceal	VERB
inlawrev-3694	54	25	its	its	PRON
inlawrev-3694	54	26	real	real	ADJ
inlawrev-3694	54	27	character	character	NOUN
inlawrev-3694	54	28	,	,	PUNCT
inlawrev-3694	54	29	"	"	PUNCT
inlawrev-3694	54	30	the	the	DET
inlawrev-3694	54	31	sole	sole	ADJ
inlawrev-3694	54	32	object	object	NOUN
inlawrev-3694	54	33	of	of	ADP
inlawrev-3694	54	34	which	which	PRON
inlawrev-3694	54	35	was	be	AUX
inlawrev-3694	54	36	a	a	DET
inlawrev-3694	54	37	preconceived	preconceived	ADJ
inlawrev-3694	54	38	plan	plan	NOUN
inlawrev-3694	54	39	,	,	PUNCT
inlawrev-3694	54	40	not	not	PART
inlawrev-3694	54	41	to	to	PART
inlawrev-3694	54	42	reorganize	reorganize	VERB
inlawrev-3694	54	43	a	a	DET
inlawrev-3694	54	44	business	business	NOUN
inlawrev-3694	54	45	,	,	PUNCT
inlawrev-3694	54	46	but	but	CCONJ
inlawrev-3694	54	47	to	to	PART
inlawrev-3694	54	48	transfer	transfer	VERB
inlawrev-3694	54	49	corporate	corporate	ADJ
inlawrev-3694	54	50	shares	share	NOUN
inlawrev-3694	54	51	to	to	ADP
inlawrev-3694	54	52	the	the	DET
inlawrev-3694	54	53	taxpayer	taxpayer	NOUN
inlawrev-3694	54	54	in	in	ADP
inlawrev-3694	54	55	an	an	DET
inlawrev-3694	54	56	effort	effort	NOUN
inlawrev-3694	54	57	to	to	PART
inlawrev-3694	54	58	reduce	reduce	VERB
inlawrev-3694	54	59	taxes	taxis	NOUN
inlawrev-3694	54	60	upon	upon	SCONJ
inlawrev-3694	54	61	an	an	DET
inlawrev-3694	54	62	immediate	immediate	ADJ
inlawrev-3694	54	63	sale	sale	NOUN
inlawrev-3694	54	64	thereafter	thereafter	ADV
inlawrev-3694	54	65	.	.	PUNCT
inlawrev-3694	55	1	^^	^^	PUNCT
inlawrev-3694	55	2	the	the	DET
inlawrev-3694	55	3	court	court	NOUN
inlawrev-3694	55	4	reasoned	reason	VERB
inlawrev-3694	55	5	that	that	SCONJ
inlawrev-3694	55	6	while	while	SCONJ
inlawrev-3694	55	7	a	a	DET
inlawrev-3694	55	8	new	new	ADJ
inlawrev-3694	55	9	and	and	CCONJ
inlawrev-3694	55	10	valid	valid	ADJ
inlawrev-3694	55	11	corporation	corporation	NOUN
inlawrev-3694	55	12	was	be	AUX
inlawrev-3694	55	13	created	create	VERB
inlawrev-3694	55	14	;	;	PUNCT
inlawrev-3694	55	15	such	such	ADJ
inlawrev-3694	55	16	corporation	corporation	NOUN
inlawrev-3694	55	17	was	be	AUX
inlawrev-3694	55	18	not	not	PART
inlawrev-3694	55	19	brought	bring	VERB
inlawrev-3694	55	20	into	into	ADP
inlawrev-3694	55	21	existence	existence	NOUN
inlawrev-3694	55	22	for	for	ADP
inlawrev-3694	55	23	any	any	DET
inlawrev-3694	55	24	valid	valid	ADJ
inlawrev-3694	55	25	business	business	NOUN
inlawrev-3694	55	26	purpose	purpose	NOUN
inlawrev-3694	55	27	.	.	PUNCT
inlawrev-3694	56	1	the	the	DET
inlawrev-3694	56	2	court	court	NOUN
inlawrev-3694	56	3	focused	focus	VERB
inlawrev-3694	56	4	heavily	heavily	ADV
inlawrev-3694	56	5	on	on	ADP
inlawrev-3694	56	6	the	the	DET
inlawrev-3694	56	7	taxpayer	taxpayer	NOUN
inlawrev-3694	56	8	's	's	PART
inlawrev-3694	56	9	motive	motive	NOUN
inlawrev-3694	56	10	behind	behind	ADP
inlawrev-3694	56	11	the	the	DET
inlawrev-3694	56	12	transaction.*^	transaction.*^	PROPN
inlawrev-3694	56	13	the	the	DET
inlawrev-3694	56	14	court	court	NOUN
inlawrev-3694	56	15	determined	determine	VERB
inlawrev-3694	56	16	that	that	SCONJ
inlawrev-3694	56	17	the	the	DET
inlawrev-3694	56	18	taxpayer	taxpayer	NOUN
inlawrev-3694	56	19	's	's	PART
inlawrev-3694	56	20	motive	motive	NOUN
inlawrev-3694	56	21	in	in	ADP
inlawrev-3694	56	22	forming	form	VERB
inlawrev-3694	56	23	averill	averill	PROPN
inlawrev-3694	56	24	was	be	AUX
inlawrev-3694	56	25	an	an	DET
inlawrev-3694	56	26	"	"	PUNCT
inlawrev-3694	56	27	elaborate	elaborate	ADJ
inlawrev-3694	56	28	and	and	CCONJ
inlawrev-3694	56	29	devious	devious	ADJ
inlawrev-3694	56	30	form	form	NOUN
inlawrev-3694	56	31	of	of	ADP
inlawrev-3694	56	32	conveyance	conveyance	NOUN
inlawrev-3694	56	33	masquerading	masquerade	VERB
inlawrev-3694	56	34	as	as	ADP
inlawrev-3694	56	35	a	a	DET
inlawrev-3694	56	36	corporate	corporate	ADJ
inlawrev-3694	56	37	reorganization	reorganization	NOUN
inlawrev-3694	56	38	,	,	PUNCT
inlawrev-3694	56	39	and	and	CCONJ
inlawrev-3694	56	40	nothing	nothing	PRON
inlawrev-3694	56	41	else	else	ADV
inlawrev-3694	56	42	.	.	PUNCT
inlawrev-3694	57	1	"*^	"*^	VERB
inlawrev-3694	57	2	by	by	ADP
inlawrev-3694	57	3	including	include	VERB
inlawrev-3694	57	4	a	a	DET
inlawrev-3694	57	5	subjective	subjective	ADJ
inlawrev-3694	57	6	analysis	analysis	NOUN
inlawrev-3694	57	7	of	of	ADP
inlawrev-3694	57	8	the	the	DET
inlawrev-3694	57	9	taxpayer	taxpayer	NOUN
inlawrev-3694	57	10	's	's	PART
inlawrev-3694	57	11	motive	motive	NOUN
inlawrev-3694	57	12	in	in	ADP
inlawrev-3694	57	13	determining	determine	VERB
inlawrev-3694	57	14	that	that	SCONJ
inlawrev-3694	57	15	the	the	DET
inlawrev-3694	57	16	transaction	transaction	NOUN
inlawrev-3694	57	17	was	be	AUX
inlawrev-3694	57	18	taxable	taxable	ADJ
inlawrev-3694	57	19	,	,	PUNCT
inlawrev-3694	57	20	the	the	DET
inlawrev-3694	57	21	court	court	NOUN
inlawrev-3694	57	22	respected	respect	VERB
inlawrev-3694	57	23	the	the	DET
inlawrev-3694	57	24	substance	substance	NOUN
inlawrev-3694	57	25	of	of	ADP
inlawrev-3694	57	26	the	the	DET
inlawrev-3694	57	27	transaction	transaction	NOUN
inlawrev-3694	57	28	over	over	ADP
inlawrev-3694	57	29	its	its	PRON
inlawrev-3694	57	30	form	form	NOUN
inlawrev-3694	57	31	.	.	PUNCT
inlawrev-3694	58	1	that	that	PRON
inlawrev-3694	58	2	is	be	AUX
inlawrev-3694	58	3	,	,	PUNCT
inlawrev-3694	58	4	notwithstanding	notwithstanding	SCONJ
inlawrev-3694	58	5	that	that	SCONJ
inlawrev-3694	58	6	the	the	DET
inlawrev-3694	58	7	form	form	NOUN
inlawrev-3694	58	8	of	of	ADP
inlawrev-3694	58	9	the	the	DET
inlawrev-3694	58	10	transaction	transaction	NOUN
inlawrev-3694	58	11	met	meet	VERB
inlawrev-3694	58	12	the	the	DET
inlawrev-3694	58	13	strict	strict	ADJ
inlawrev-3694	58	14	requirements	requirement	NOUN
inlawrev-3694	58	15	of	of	ADP
inlawrev-3694	58	16	the	the	DET
inlawrev-3694	58	17	statute	statute	NOUN
inlawrev-3694	58	18	granting	grant	VERB
inlawrev-3694	58	19	8	8	NUM
inlawrev-3694	58	20	.	.	PUNCT
inlawrev-3694	59	1	i	i	PRON
inlawrev-3694	59	2	d.	d.	PROPN
inlawrev-3694	59	3	9	9	NUM
inlawrev-3694	59	4	.	.	PUNCT
inlawrev-3694	60	1	i	i	PRON
inlawrev-3694	60	2	d.	d.	PROPN
inlawrev-3694	60	3	10	10	NUM
inlawrev-3694	60	4	.	.	PUNCT
inlawrev-3694	61	1	/j	/j	INTJ
inlawrev-3694	61	2	.	.	PUNCT
inlawrev-3694	62	1	at	at	ADP
inlawrev-3694	62	2	811	811	NUM
inlawrev-3694	62	3	.	.	PUNCT
inlawrev-3694	63	1	11	11	NUM
inlawrev-3694	63	2	.	.	PUNCT
inlawrev-3694	64	1	i	i	PRON
inlawrev-3694	64	2	d.	d.	PROPN
inlawrev-3694	64	3	12	12	NUM
inlawrev-3694	64	4	.	.	PUNCT
inlawrev-3694	65	1	i	i	PRON
inlawrev-3694	65	2	d.	d.	PROPN
inlawrev-3694	65	3	13	13	NUM
inlawrev-3694	65	4	.	.	PUNCT
inlawrev-3694	66	1	gregory	gregory	PROPN
inlawrev-3694	66	2	v.	v.	PROPN
inlawrev-3694	66	3	helvering	helvering	PROPN
inlawrev-3694	66	4	,	,	PUNCT
inlawrev-3694	66	5	293	293	NUM
inlawrev-3694	66	6	u.s	u.s	PROPN
inlawrev-3694	66	7	.	.	PROPN
inlawrev-3694	66	8	465	465	NUM
inlawrev-3694	66	9	,	,	PUNCT
inlawrev-3694	66	10	469	469	NUM
inlawrev-3694	66	11	(	(	PUNCT
inlawrev-3694	66	12	1935	1935	NUM
inlawrev-3694	66	13	)	)	PUNCT
inlawrev-3694	66	14	;	;	PUNCT
inlawrev-3694	66	15	see	see	VERB
inlawrev-3694	66	16	,	,	PUNCT
inlawrev-3694	66	17	e.g.	e.g.	ADV
inlawrev-3694	66	18	,	,	PUNCT
inlawrev-3694	66	19	winn	winn	PROPN
inlawrev-3694	66	20	-	-	PUNCT
inlawrev-3694	66	21	dixie	dixie	PROPN
inlawrev-3694	66	22	stores	stores	PROPN
inlawrev-3694	66	23	,	,	PUNCT
inlawrev-3694	66	24	inc	inc	PROPN
inlawrev-3694	66	25	.	.	PROPN
inlawrev-3694	67	1	v.	v.	PROPN
inlawrev-3694	67	2	comm'r	comm'r	PROPN
inlawrev-3694	67	3	,	,	PUNCT
inlawrev-3694	67	4	113	113	NUM
inlawrev-3694	67	5	t.c	t.c	PROPN
inlawrev-3694	67	6	.	.	PROPN
inlawrev-3694	67	7	254	254	NUM
inlawrev-3694	67	8	,	,	PUNCT
inlawrev-3694	67	9	278	278	NUM
inlawrev-3694	67	10	(	(	PUNCT
inlawrev-3694	67	11	1999	1999	NUM
inlawrev-3694	67	12	)	)	PUNCT
inlawrev-3694	67	13	.	.	PUNCT
inlawrev-3694	68	1	14	14	NUM
inlawrev-3694	68	2	.	.	X
inlawrev-3694	69	1	winn	winn	PROPN
inlawrev-3694	69	2	-	-	PUNCT
inlawrev-3694	69	3	dixie	dixie	PROPN
inlawrev-3694	69	4	,	,	PUNCT
inlawrev-3694	69	5	1	1	NUM
inlawrev-3694	69	6	13	13	NUM
inlawrev-3694	69	7	t.c	t.c	PROPN
inlawrev-3694	69	8	.	.	PUNCT
inlawrev-3694	70	1	at	at	ADP
inlawrev-3694	70	2	278	278	NUM
inlawrev-3694	70	3	.	.	PUNCT
inlawrev-3694	71	1	15	15	NUM
inlawrev-3694	71	2	.	.	PUNCT
inlawrev-3694	72	1	i	i	PRON
inlawrev-3694	72	2	d.	d.	PROPN
inlawrev-3694	72	3	16	16	NUM
inlawrev-3694	72	4	.	.	PUNCT
inlawrev-3694	73	1	gregory	gregory	PROPN
inlawrev-3694	73	2	,	,	PUNCT
inlawrev-3694	73	3	293	293	NUM
inlawrev-3694	73	4	u.s	u.s	PROPN
inlawrev-3694	73	5	.	.	PROPN
inlawrev-3694	73	6	at	at	ADP
inlawrev-3694	73	7	469	469	NUM
inlawrev-3694	73	8	.	.	PROPN
inlawrev-3694	73	9	17	17	NUM
inlawrev-3694	73	10	.	.	PUNCT
inlawrev-3694	74	1	i	i	PRON
inlawrev-3694	74	2	d.	d.	PROPN
inlawrev-3694	74	3	18	18	NUM
inlawrev-3694	74	4	.	.	PUNCT
inlawrev-3694	75	1	i	i	PRON
inlawrev-3694	75	2	d.	d.	PROPN
inlawrev-3694	75	3	at	at	ADP
inlawrev-3694	75	4	470	470	NUM
inlawrev-3694	75	5	.	.	PUNCT
inlawrev-3694	76	1	2005	2005	NUM
inlawrev-3694	76	2	]	]	PUNCT
inlawrev-3694	76	3	tax	tax	NOUN
inlawrev-3694	76	4	motivated	motivate	VERB
inlawrev-3694	76	5	transactions	transaction	NOUN
inlawrev-3694	76	6	299	299	NUM
inlawrev-3694	76	7	tax	tax	NOUN
inlawrev-3694	76	8	free	free	ADJ
inlawrev-3694	76	9	status	status	NOUN
inlawrev-3694	76	10	to	to	ADP
inlawrev-3694	76	11	the	the	DET
inlawrev-3694	76	12	transaction	transaction	NOUN
inlawrev-3694	76	13	,	,	PUNCT
inlawrev-3694	76	14	the	the	DET
inlawrev-3694	76	15	substance	substance	NOUN
inlawrev-3694	76	16	of	of	ADP
inlawrev-3694	76	17	the	the	DET
inlawrev-3694	76	18	transaction	transaction	NOUN
inlawrev-3694	76	19	—	—	PUNCT
inlawrev-3694	76	20	the	the	DET
inlawrev-3694	76	21	taxpayer	taxpayer	NOUN
inlawrev-3694	76	22	's	's	PART
inlawrev-3694	76	23	desire	desire	NOUN
inlawrev-3694	76	24	to	to	PART
inlawrev-3694	76	25	avoid	avoid	VERB
inlawrev-3694	76	26	tax	tax	NOUN
inlawrev-3694	76	27	—	—	PUNCT
inlawrev-3694	76	28	was	be	AUX
inlawrev-3694	76	29	the	the	DET
inlawrev-3694	76	30	court	court	NOUN
inlawrev-3694	76	31	's	's	PART
inlawrev-3694	76	32	focus	focus	NOUN
inlawrev-3694	76	33	.	.	PUNCT
inlawrev-3694	77	1	the	the	DET
inlawrev-3694	77	2	economic	economic	ADJ
inlawrev-3694	77	3	substance	substance	NOUN
inlawrev-3694	77	4	of	of	ADP
inlawrev-3694	77	5	the	the	DET
inlawrev-3694	77	6	transaction	transaction	NOUN
inlawrev-3694	77	7	was	be	AUX
inlawrev-3694	77	8	simple	simple	ADJ
inlawrev-3694	77	9	.	.	PUNCT
inlawrev-3694	78	1	the	the	DET
inlawrev-3694	78	2	taxpayer	taxpayer	NOUN
inlawrev-3694	78	3	was	be	AUX
inlawrev-3694	78	4	first	first	ADV
inlawrev-3694	78	5	presented	present	VERB
inlawrev-3694	78	6	with	with	ADP
inlawrev-3694	78	7	the	the	DET
inlawrev-3694	78	8	problem	problem	NOUN
inlawrev-3694	78	9	of	of	ADP
inlawrev-3694	78	10	an	an	DET
inlawrev-3694	78	11	increased	increase	VERB
inlawrev-3694	78	12	tax	tax	NOUN
inlawrev-3694	78	13	liability	liability	NOUN
inlawrev-3694	78	14	associated	associate	VERB
inlawrev-3694	78	15	with	with	ADP
inlawrev-3694	78	16	the	the	DET
inlawrev-3694	78	17	holding	holding	NOUN
inlawrev-3694	78	18	of	of	ADP
inlawrev-3694	78	19	appreciated	appreciated	ADJ
inlawrev-3694	78	20	stock	stock	NOUN
inlawrev-3694	78	21	.	.	PUNCT
inlawrev-3694	79	1	in	in	ADP
inlawrev-3694	79	2	order	order	NOUN
inlawrev-3694	79	3	to	to	PART
inlawrev-3694	79	4	reduce	reduce	VERB
inlawrev-3694	79	5	the	the	DET
inlawrev-3694	79	6	overall	overall	ADJ
inlawrev-3694	79	7	tax	tax	NOUN
inlawrev-3694	79	8	liability	liability	NOUN
inlawrev-3694	79	9	,	,	PUNCT
inlawrev-3694	79	10	the	the	DET
inlawrev-3694	79	11	taxpayer	taxpayer	NOUN
inlawrev-3694	79	12	sought	seek	VERB
inlawrev-3694	79	13	to	to	PART
inlawrev-3694	79	14	use	use	VERB
inlawrev-3694	79	15	the	the	DET
inlawrev-3694	79	16	reorganization	reorganization	NOUN
inlawrev-3694	79	17	and	and	CCONJ
inlawrev-3694	79	18	liquidation	liquidation	NOUN
inlawrev-3694	79	19	sections	section	NOUN
inlawrev-3694	79	20	of	of	ADP
inlawrev-3694	79	21	the	the	DET
inlawrev-3694	79	22	code	code	NOUN
inlawrev-3694	79	23	to	to	PART
inlawrev-3694	79	24	prevent	prevent	VERB
inlawrev-3694	79	25	one	one	NUM
inlawrev-3694	79	26	level	level	NOUN
inlawrev-3694	79	27	of	of	ADP
inlawrev-3694	79	28	taxation	taxation	NOUN
inlawrev-3694	79	29	.	.	PUNCT
inlawrev-3694	80	1	there	there	PRON
inlawrev-3694	80	2	was	be	VERB
inlawrev-3694	80	3	concededly	concededly	ADV
inlawrev-3694	80	4	no	no	DET
inlawrev-3694	80	5	nontax	nontax	NOUN
inlawrev-3694	80	6	business	business	NOUN
inlawrev-3694	80	7	profit	profit	NOUN
inlawrev-3694	80	8	associated	associate	VERB
inlawrev-3694	80	9	with	with	ADP
inlawrev-3694	80	10	either	either	DET
inlawrev-3694	80	11	form	form	NOUN
inlawrev-3694	80	12	of	of	ADP
inlawrev-3694	80	13	the	the	DET
inlawrev-3694	80	14	transaction	transaction	NOUN
inlawrev-3694	80	15	.	.	PUNCT
inlawrev-3694	81	1	she	she	PRON
inlawrev-3694	81	2	followed	follow	VERB
inlawrev-3694	81	3	the	the	DET
inlawrev-3694	81	4	steps	step	NOUN
inlawrev-3694	81	5	required	require	VERB
inlawrev-3694	81	6	to	to	PART
inlawrev-3694	81	7	execute	execute	VERB
inlawrev-3694	81	8	a	a	DET
inlawrev-3694	81	9	proper	proper	ADJ
inlawrev-3694	81	10	reorganization	reorganization	NOUN
inlawrev-3694	81	11	and	and	CCONJ
inlawrev-3694	81	12	liquidation	liquidation	NOUN
inlawrev-3694	81	13	but	but	CCONJ
inlawrev-3694	81	14	,	,	PUNCT
inlawrev-3694	81	15	notwithstanding	notwithstanding	SCONJ
inlawrev-3694	81	16	that	that	SCONJ
inlawrev-3694	81	17	these	these	DET
inlawrev-3694	81	18	steps	step	NOUN
inlawrev-3694	81	19	were	be	AUX
inlawrev-3694	81	20	properly	properly	ADV
inlawrev-3694	81	21	executed	execute	VERB
inlawrev-3694	81	22	,	,	PUNCT
inlawrev-3694	81	23	the	the	DET
inlawrev-3694	81	24	court	court	NOUN
inlawrev-3694	81	25	recharacterized	recharacterize	VERB
inlawrev-3694	81	26	the	the	DET
inlawrev-3694	81	27	transaction	transaction	NOUN
inlawrev-3694	81	28	into	into	ADP
inlawrev-3694	81	29	a	a	DET
inlawrev-3694	81	30	taxable	taxable	ADJ
inlawrev-3694	81	31	sale	sale	NOUN
inlawrev-3694	81	32	followed	follow	VERB
inlawrev-3694	81	33	by	by	ADP
inlawrev-3694	81	34	a	a	DET
inlawrev-3694	81	35	distribution	distribution	NOUN
inlawrev-3694	81	36	.	.	PUNCT
inlawrev-3694	82	1	the	the	DET
inlawrev-3694	82	2	supreme	supreme	PROPN
inlawrev-3694	82	3	court	court	PROPN
inlawrev-3694	82	4	again	again	ADV
inlawrev-3694	82	5	addressed	address	VERB
inlawrev-3694	82	6	a	a	DET
inlawrev-3694	82	7	tax	tax	NOUN
inlawrev-3694	82	8	motivated	motivated	ADJ
inlawrev-3694	82	9	or	or	CCONJ
inlawrev-3694	82	10	"	"	PUNCT
inlawrev-3694	82	11	sham	sham	ADJ
inlawrev-3694	82	12	"	"	PUNCT
inlawrev-3694	82	13	transaction	transaction	NOUN
inlawrev-3694	82	14	in	in	ADP
inlawrev-3694	82	15	knetsch	knetsch	PROPN
inlawrev-3694	82	16	v.	v.	PROPN
inlawrev-3694	82	17	united	united	PROPN
inlawrev-3694	82	18	states	states	PROPN
inlawrev-3694	82	19	.^"^	.^"^	PUNCT
inlawrev-3694	83	1	in	in	ADP
inlawrev-3694	83	2	knetsch	knetsch	PROPN
inlawrev-3694	83	3	,	,	PUNCT
inlawrev-3694	83	4	the	the	DET
inlawrev-3694	83	5	taxpayers	taxpayer	NOUN
inlawrev-3694	83	6	,	,	PUNCT
inlawrev-3694	83	7	husband	husband	NOUN
inlawrev-3694	83	8	and	and	CCONJ
inlawrev-3694	83	9	wife	wife	NOUN
inlawrev-3694	83	10	,	,	PUNCT
inlawrev-3694	83	11	and	and	CCONJ
inlawrev-3694	83	12	an	an	DET
inlawrev-3694	83	13	insurance	insurance	NOUN
inlawrev-3694	83	14	company	company	NOUN
inlawrev-3694	83	15	engaged	engage	VERB
inlawrev-3694	83	16	in	in	ADP
inlawrev-3694	83	17	a	a	DET
inlawrev-3694	83	18	financial	financial	ADJ
inlawrev-3694	83	19	shell	shell	NOUN
inlawrev-3694	83	20	game	game	NOUN
inlawrev-3694	83	21	.	.	PUNCT
inlawrev-3694	84	1	their	their	PRON
inlawrev-3694	84	2	intent	intent	NOUN
inlawrev-3694	84	3	was	be	AUX
inlawrev-3694	84	4	to	to	PART
inlawrev-3694	84	5	provide	provide	VERB
inlawrev-3694	84	6	the	the	DET
inlawrev-3694	84	7	taxpayers	taxpayer	NOUN
inlawrev-3694	84	8	with	with	ADP
inlawrev-3694	84	9	interest	interest	NOUN
inlawrev-3694	84	10	deductions	deduction	NOUN
inlawrev-3694	84	11	that	that	PRON
inlawrev-3694	84	12	could	could	AUX
inlawrev-3694	84	13	be	be	AUX
inlawrev-3694	84	14	used	use	VERB
inlawrev-3694	84	15	to	to	PART
inlawrev-3694	84	16	offset	offset	VERB
inlawrev-3694	84	17	the	the	DET
inlawrev-3694	84	18	taxpayers	taxpayer	NOUN
inlawrev-3694	84	19	'	'	PART
inlawrev-3694	84	20	income	income	NOUN
inlawrev-3694	84	21	each	each	DET
inlawrev-3694	84	22	year	year	NOUN
inlawrev-3694	84	23	the	the	DET
inlawrev-3694	84	24	game	game	NOUN
inlawrev-3694	84	25	continued.^^	continued.^^	NOUN
inlawrev-3694	84	26	like	like	ADP
inlawrev-3694	84	27	most	most	ADJ
inlawrev-3694	84	28	tax	tax	NOUN
inlawrev-3694	84	29	motivated	motivated	ADJ
inlawrev-3694	84	30	transaction	transaction	NOUN
inlawrev-3694	84	31	fact	fact	NOUN
inlawrev-3694	84	32	patterns	pattern	NOUN
inlawrev-3694	84	33	of	of	ADP
inlawrev-3694	84	34	the	the	DET
inlawrev-3694	84	35	recent	recent	ADJ
inlawrev-3694	84	36	past	past	NOUN
inlawrev-3694	84	37	,	,	PUNCT
inlawrev-3694	84	38	the	the	DET
inlawrev-3694	84	39	facts	fact	NOUN
inlawrev-3694	84	40	oi	oi	INTJ
inlawrev-3694	84	41	knetsch	knetsch	PROPN
inlawrev-3694	84	42	contain	contain	VERB
inlawrev-3694	84	43	involved	involve	VERB
inlawrev-3694	84	44	mathematical	mathematical	ADJ
inlawrev-3694	84	45	computations	computation	NOUN
inlawrev-3694	84	46	.	.	PUNCT
inlawrev-3694	85	1	while	while	SCONJ
inlawrev-3694	85	2	the	the	DET
inlawrev-3694	85	3	computations	computation	NOUN
inlawrev-3694	85	4	first	first	ADV
inlawrev-3694	85	5	appear	appear	VERB
inlawrev-3694	85	6	rather	rather	ADV
inlawrev-3694	85	7	complex	complex	ADJ
inlawrev-3694	85	8	,	,	PUNCT
inlawrev-3694	85	9	when	when	SCONJ
inlawrev-3694	85	10	the	the	DET
inlawrev-3694	85	11	math	math	NOUN
inlawrev-3694	85	12	is	be	AUX
inlawrev-3694	85	13	simplified	simplify	VERB
inlawrev-3694	85	14	,	,	PUNCT
inlawrev-3694	85	15	the	the	DET
inlawrev-3694	85	16	substance	substance	NOUN
inlawrev-3694	85	17	of	of	ADP
inlawrev-3694	85	18	the	the	DET
inlawrev-3694	85	19	transaction	transaction	NOUN
inlawrev-3694	85	20	becomes	become	VERB
inlawrev-3694	85	21	unmistakably	unmistakably	ADV
inlawrev-3694	85	22	tax	tax	NOUN
inlawrev-3694	85	23	motivated	motivated	ADJ
inlawrev-3694	85	24	.	.	PUNCT
inlawrev-3694	86	1	in	in	ADP
inlawrev-3694	86	2	knetsch	knetsch	PROPN
inlawrev-3694	86	3	,	,	PUNCT
inlawrev-3694	86	4	the	the	DET
inlawrev-3694	86	5	taxpayers	taxpayer	NOUN
inlawrev-3694	86	6	purchased	purchase	VERB
inlawrev-3694	86	7	"	"	PUNCT
inlawrev-3694	86	8	deferred	deferred	ADJ
inlawrev-3694	86	9	annuity	annuity	NOUN
inlawrev-3694	86	10	savings	saving	NOUN
inlawrev-3694	86	11	bonds	bond	NOUN
inlawrev-3694	86	12	"	"	PUNCT
inlawrev-3694	86	13	with	with	ADP
inlawrev-3694	86	14	a	a	DET
inlawrev-3694	86	15	face	face	NOUN
inlawrev-3694	86	16	amount	amount	NOUN
inlawrev-3694	86	17	of	of	ADP
inlawrev-3694	86	18	$	$	SYM
inlawrev-3694	86	19	400,000	400,000	NUM
inlawrev-3694	86	20	bearing	bear	VERB
inlawrev-3694	86	21	2.5	2.5	NUM
inlawrev-3694	86	22	%	%	NOUN
inlawrev-3694	86	23	interest	interest	NOUN
inlawrev-3694	86	24	from	from	ADP
inlawrev-3694	86	25	an	an	DET
inlawrev-3694	86	26	insurance	insurance	NOUN
inlawrev-3694	86	27	company	company	NOUN
inlawrev-3694	86	28	(	(	PUNCT
inlawrev-3694	86	29	"	"	PUNCT
inlawrev-3694	86	30	company").^	company").^	NOUN
inlawrev-3694	86	31	*	*	PUNCT
inlawrev-3694	86	32	in	in	ADP
inlawrev-3694	86	33	order	order	NOUN
inlawrev-3694	86	34	to	to	PART
inlawrev-3694	86	35	pay	pay	VERB
inlawrev-3694	86	36	the	the	DET
inlawrev-3694	86	37	purchase	purchase	NOUN
inlawrev-3694	86	38	price	price	NOUN
inlawrev-3694	86	39	of	of	ADP
inlawrev-3694	86	40	$	$	SYM
inlawrev-3694	86	41	4,004,000	4,004,000	NUM
inlawrev-3694	86	42	,	,	PUNCT
inlawrev-3694	86	43	taxpayers	taxpayer	NOUN
inlawrev-3694	86	44	paid	pay	VERB
inlawrev-3694	86	45	the	the	DET
inlawrev-3694	86	46	company	company	NOUN
inlawrev-3694	86	47	$	$	SYM
inlawrev-3694	86	48	4000	4000	NUM
inlawrev-3694	86	49	and	and	CCONJ
inlawrev-3694	86	50	signed	sign	VERB
inlawrev-3694	86	51	a	a	DET
inlawrev-3694	86	52	note	note	NOUN
inlawrev-3694	86	53	for	for	ADP
inlawrev-3694	86	54	$	$	SYM
inlawrev-3694	86	55	4,000,000	4,000,000	NUM
inlawrev-3694	86	56	to	to	ADP
inlawrev-3694	86	57	the	the	DET
inlawrev-3694	86	58	insurance	insurance	NOUN
inlawrev-3694	86	59	company	company	NOUN
inlawrev-3694	86	60	which	which	PRON
inlawrev-3694	86	61	note	note	VERB
inlawrev-3694	86	62	bore	bore	NOUN
inlawrev-3694	86	63	interest	interest	NOUN
inlawrev-3694	86	64	at	at	ADP
inlawrev-3694	86	65	3.5%.^^	3.5%.^^	NUM
inlawrev-3694	86	66	the	the	DET
inlawrev-3694	86	67	note	note	NOUN
inlawrev-3694	86	68	required	require	VERB
inlawrev-3694	86	69	interest	interest	NOUN
inlawrev-3694	86	70	to	to	PART
inlawrev-3694	86	71	be	be	AUX
inlawrev-3694	86	72	paid	pay	VERB
inlawrev-3694	86	73	in	in	ADP
inlawrev-3694	86	74	advance	advance	NOUN
inlawrev-3694	86	75	,	,	PUNCT
inlawrev-3694	86	76	therefore	therefore	ADV
inlawrev-3694	86	77	,	,	PUNCT
inlawrev-3694	86	78	on	on	ADP
inlawrev-3694	86	79	the	the	DET
inlawrev-3694	86	80	same	same	ADJ
inlawrev-3694	86	81	day	day	NOUN
inlawrev-3694	86	82	,	,	PUNCT
inlawrev-3694	86	83	taxpayers	taxpayer	NOUN
inlawrev-3694	86	84	paid	pay	VERB
inlawrev-3694	86	85	$	$	SYM
inlawrev-3694	86	86	140,000	140,000	NUM
inlawrev-3694	86	87	of	of	ADP
inlawrev-3694	86	88	interest	interest	NOUN
inlawrev-3694	86	89	to	to	ADP
inlawrev-3694	86	90	the	the	DET
inlawrev-3694	86	91	company.^^	company.^^	NOUN
inlawrev-3694	86	92	in	in	ADP
inlawrev-3694	86	93	theory	theory	NOUN
inlawrev-3694	86	94	,	,	PUNCT
inlawrev-3694	86	95	the	the	DET
inlawrev-3694	86	96	taxpayers	taxpayer	NOUN
inlawrev-3694	86	97	were	be	AUX
inlawrev-3694	86	98	paying	pay	VERB
inlawrev-3694	86	99	for	for	ADP
inlawrev-3694	86	100	a	a	DET
inlawrev-3694	86	101	guaranteed	guarantee	VERB
inlawrev-3694	86	102	stream	stream	NOUN
inlawrev-3694	86	103	of	of	ADP
inlawrev-3694	86	104	annuity	annuity	NOUN
inlawrev-3694	86	105	payments	payment	NOUN
inlawrev-3694	86	106	in	in	ADP
inlawrev-3694	86	107	the	the	DET
inlawrev-3694	86	108	future	future	NOUN
inlawrev-3694	86	109	.	.	PUNCT
inlawrev-3694	87	1	on	on	ADP
inlawrev-3694	87	2	the	the	DET
inlawrev-3694	87	3	first	first	ADJ
inlawrev-3694	87	4	day	day	NOUN
inlawrev-3694	87	5	of	of	ADP
inlawrev-3694	87	6	the	the	DET
inlawrev-3694	87	7	purchase	purchase	NOUN
inlawrev-3694	87	8	,	,	PUNCT
inlawrev-3694	87	9	the	the	DET
inlawrev-3694	87	10	stream	stream	NOUN
inlawrev-3694	87	11	of	of	ADP
inlawrev-3694	87	12	future	future	ADJ
inlawrev-3694	87	13	annuity	annuity	NOUN
inlawrev-3694	87	14	payments	payment	NOUN
inlawrev-3694	87	15	was	be	AUX
inlawrev-3694	87	16	presumably	presumably	ADV
inlawrev-3694	87	17	worth	worth	ADJ
inlawrev-3694	87	18	approximately	approximately	ADV
inlawrev-3694	87	19	$	$	SYM
inlawrev-3694	87	20	4,004,000	4,004,000	NUM
inlawrev-3694	87	21	.	.	PUNCT
inlawrev-3694	88	1	the	the	PRON
inlawrev-3694	88	2	closer	close	ADV
inlawrev-3694	88	3	the	the	DET
inlawrev-3694	88	4	bonds	bond	NOUN
inlawrev-3694	88	5	came	come	VERB
inlawrev-3694	88	6	to	to	ADP
inlawrev-3694	88	7	maturing	mature	VERB
inlawrev-3694	88	8	,	,	PUNCT
inlawrev-3694	88	9	the	the	PRON
inlawrev-3694	88	10	more	more	ADV
inlawrev-3694	88	11	valuable	valuable	ADJ
inlawrev-3694	88	12	they	they	PRON
inlawrev-3694	88	13	would	would	AUX
inlawrev-3694	88	14	be	be	AUX
inlawrev-3694	88	15	due	due	ADJ
inlawrev-3694	88	16	to	to	ADP
inlawrev-3694	88	17	the	the	DET
inlawrev-3694	88	18	impending	impending	ADJ
inlawrev-3694	88	19	annuity	annuity	NOUN
inlawrev-3694	88	20	payoff	payoff	NOUN
inlawrev-3694	88	21	.	.	PUNCT
inlawrev-3694	89	1	it	it	PRON
inlawrev-3694	89	2	is	be	AUX
inlawrev-3694	89	3	important	important	ADJ
inlawrev-3694	89	4	to	to	PART
inlawrev-3694	89	5	understand	understand	VERB
inlawrev-3694	89	6	the	the	DET
inlawrev-3694	89	7	economics	economic	NOUN
inlawrev-3694	89	8	of	of	ADP
inlawrev-3694	89	9	the	the	DET
inlawrev-3694	89	10	deal	deal	NOUN
inlawrev-3694	89	11	between	between	ADP
inlawrev-3694	89	12	the	the	DET
inlawrev-3694	89	13	taxpayers	taxpayer	NOUN
inlawrev-3694	89	14	and	and	CCONJ
inlawrev-3694	89	15	the	the	DET
inlawrev-3694	89	16	company	company	NOUN
inlawrev-3694	89	17	.	.	PUNCT
inlawrev-3694	90	1	who	who	PRON
inlawrev-3694	90	2	would	would	AUX
inlawrev-3694	90	3	pay	pay	VERB
inlawrev-3694	90	4	$	$	SYM
inlawrev-3694	90	5	4,004,000	4,004,000	NUM
inlawrev-3694	90	6	for	for	ADP
inlawrev-3694	90	7	bonds	bond	NOUN
inlawrev-3694	90	8	at	at	ADP
inlawrev-3694	90	9	2.5	2.5	NUM
inlawrev-3694	90	10	%	%	NOUN
inlawrev-3694	90	11	interest	interest	NOUN
inlawrev-3694	90	12	and	and	CCONJ
inlawrev-3694	90	13	then	then	ADV
inlawrev-3694	90	14	turn	turn	VERB
inlawrev-3694	90	15	around	around	ADV
inlawrev-3694	90	16	and	and	CCONJ
inlawrev-3694	90	17	borrow	borrow	VERB
inlawrev-3694	90	18	substantially	substantially	ADV
inlawrev-3694	90	19	all	all	PRON
inlawrev-3694	90	20	of	of	ADP
inlawrev-3694	90	21	the	the	DET
inlawrev-3694	90	22	purchase	purchase	NOUN
inlawrev-3694	90	23	funds	fund	NOUN
inlawrev-3694	90	24	from	from	ADP
inlawrev-3694	90	25	the	the	DET
inlawrev-3694	90	26	same	same	ADJ
inlawrev-3694	90	27	company	company	NOUN
inlawrev-3694	90	28	at	at	ADP
inlawrev-3694	90	29	3.5	3.5	NUM
inlawrev-3694	90	30	%	%	NOUN
inlawrev-3694	90	31	interest	interest	NOUN
inlawrev-3694	90	32	?	?	PUNCT
inlawrev-3694	91	1	in	in	ADP
inlawrev-3694	91	2	short	short	ADJ
inlawrev-3694	91	3	,	,	PUNCT
inlawrev-3694	91	4	the	the	DET
inlawrev-3694	91	5	taxpayers	taxpayer	NOUN
inlawrev-3694	91	6	were	be	AUX
inlawrev-3694	91	7	thrilled	thrill	VERB
inlawrev-3694	91	8	with	with	ADP
inlawrev-3694	91	9	the	the	DET
inlawrev-3694	91	10	transaction	transaction	NOUN
inlawrev-3694	91	11	because	because	SCONJ
inlawrev-3694	91	12	the	the	DET
inlawrev-3694	91	13	interest	interest	NOUN
inlawrev-3694	91	14	payments	payment	NOUN
inlawrev-3694	91	15	at	at	ADP
inlawrev-3694	91	16	3.5	3.5	NUM
inlawrev-3694	91	17	%	%	NOUN
inlawrev-3694	91	18	were	be	AUX
inlawrev-3694	91	19	deductible	deductible	ADJ
inlawrev-3694	91	20	(	(	PUNCT
inlawrev-3694	91	21	at	at	ADP
inlawrev-3694	91	22	very	very	ADV
inlawrev-3694	91	23	high	high	ADJ
inlawrev-3694	91	24	marginal	marginal	ADJ
inlawrev-3694	91	25	rates	rate	NOUN
inlawrev-3694	91	26	)	)	PUNCT
inlawrev-3694	91	27	for	for	ADP
inlawrev-3694	91	28	tax	tax	NOUN
inlawrev-3694	91	29	purposes	purpose	NOUN
inlawrev-3694	91	30	.	.	PUNCT
inlawrev-3694	92	1	the	the	DET
inlawrev-3694	92	2	reader	reader	NOUN
inlawrev-3694	92	3	should	should	AUX
inlawrev-3694	92	4	also	also	ADV
inlawrev-3694	92	5	note	note	VERB
inlawrev-3694	92	6	that	that	SCONJ
inlawrev-3694	92	7	the	the	DET
inlawrev-3694	92	8	1	1	NUM
inlawrev-3694	92	9	%	%	NOUN
inlawrev-3694	92	10	spread	spread	NOUN
inlawrev-3694	92	11	is	be	AUX
inlawrev-3694	92	12	the	the	DET
inlawrev-3694	92	13	creme	creme	NOUN
inlawrev-3694	92	14	for	for	ADP
inlawrev-3694	92	15	the	the	DET
inlawrev-3694	92	16	company	company	NOUN
inlawrev-3694	92	17	in	in	ADP
inlawrev-3694	92	18	the	the	DET
inlawrev-3694	92	19	transaction	transaction	NOUN
inlawrev-3694	92	20	.	.	PUNCT
inlawrev-3694	93	1	after	after	ADP
inlawrev-3694	93	2	two	two	NUM
inlawrev-3694	93	3	years	year	NOUN
inlawrev-3694	93	4	,	,	PUNCT
inlawrev-3694	93	5	taxpayers	taxpayer	NOUN
inlawrev-3694	93	6	had	have	AUX
inlawrev-3694	93	7	paid	pay	VERB
inlawrev-3694	93	8	the	the	DET
inlawrev-3694	93	9	company	company	NOUN
inlawrev-3694	93	10	$	$	SYM
inlawrev-3694	93	11	294,570	294,570	NUM
inlawrev-3694	93	12	and	and	CCONJ
inlawrev-3694	93	13	received	receive	VERB
inlawrev-3694	93	14	$	$	SYM
inlawrev-3694	93	15	203,000	203,000	NUM
inlawrev-3694	93	16	back	back	ADV
inlawrev-3694	93	17	in	in	ADP
inlawrev-3694	93	18	the	the	DET
inlawrev-3694	93	19	form	form	NOUN
inlawrev-3694	93	20	of	of	ADP
inlawrev-3694	93	21	purported	purport	VERB
inlawrev-3694	93	22	"	"	PUNCT
inlawrev-3694	93	23	loans	loan	NOUN
inlawrev-3694	93	24	.	.	PUNCT
inlawrev-3694	93	25	"	"	PUNCT
inlawrev-3694	93	26	taxpayers	taxpayer	NOUN
inlawrev-3694	93	27	'	'	PART
inlawrev-3694	93	28	out	out	ADV
inlawrev-3694	93	29	-	-	PUNCT
inlawrev-3694	93	30	of	of	ADP
inlawrev-3694	93	31	-	-	PUNCT
inlawrev-3694	93	32	pocket	pocket	NOUN
inlawrev-3694	93	33	total	total	NOUN
inlawrev-3694	93	34	19	19	NUM
inlawrev-3694	93	35	.	.	PUNCT
inlawrev-3694	93	36	knetsch	knetsch	PROPN
inlawrev-3694	94	1	v.	v.	PROPN
inlawrev-3694	94	2	united	united	PROPN
inlawrev-3694	94	3	states	states	PROPN
inlawrev-3694	94	4	,	,	PUNCT
inlawrev-3694	94	5	364	364	NUM
inlawrev-3694	94	6	u.s	u.s	PROPN
inlawrev-3694	94	7	.	.	PROPN
inlawrev-3694	94	8	361	361	NUM
inlawrev-3694	94	9	(	(	PUNCT
inlawrev-3694	94	10	1960	1960	NUM
inlawrev-3694	94	11	)	)	PUNCT
inlawrev-3694	94	12	.	.	PUNCT
inlawrev-3694	95	1	20	20	NUM
inlawrev-3694	95	2	.	.	PUNCT
inlawrev-3694	96	1	i	i	PRON
inlawrev-3694	96	2	d.	d.	PROPN
inlawrev-3694	96	3	at	at	ADP
inlawrev-3694	96	4	361	361	NUM
inlawrev-3694	96	5	.	.	PUNCT
inlawrev-3694	97	1	21	21	NUM
inlawrev-3694	97	2	.	.	PUNCT
inlawrev-3694	98	1	i	i	PRON
inlawrev-3694	98	2	d.	d.	PROPN
inlawrev-3694	98	3	at	at	ADP
inlawrev-3694	98	4	362	362	NUM
inlawrev-3694	98	5	.	.	PUNCT
inlawrev-3694	99	1	note	note	VERB
inlawrev-3694	99	2	that	that	SCONJ
inlawrev-3694	99	3	2.5	2.5	NUM
inlawrev-3694	99	4	%	%	NOUN
inlawrev-3694	99	5	compounded	compound	VERB
inlawrev-3694	99	6	annually	annually	ADV
inlawrev-3694	99	7	on	on	ADP
inlawrev-3694	99	8	$	$	SYM
inlawrev-3694	99	9	400,000	400,000	NUM
inlawrev-3694	99	10	face	face	NOUN
inlawrev-3694	99	11	value	value	NOUN
inlawrev-3694	99	12	is	be	AUX
inlawrev-3694	99	13	$	$	SYM
inlawrev-3694	99	14	10,000	10,000	NUM
inlawrev-3694	99	15	.	.	PUNCT
inlawrev-3694	100	1	22	22	NUM
inlawrev-3694	100	2	.	.	PUNCT
inlawrev-3694	100	3	mat	mat	NOUN
inlawrev-3694	100	4	362	362	NUM
inlawrev-3694	100	5	-	-	SYM
inlawrev-3694	100	6	63	63	NUM
inlawrev-3694	100	7	.	.	PUNCT
inlawrev-3694	101	1	23	23	NUM
inlawrev-3694	101	2	.	.	PUNCT
inlawrev-3694	102	1	note	note	VERB
inlawrev-3694	102	2	that	that	SCONJ
inlawrev-3694	102	3	$	$	SYM
inlawrev-3694	102	4	140,000	140,000	NUM
inlawrev-3694	102	5	is	be	AUX
inlawrev-3694	102	6	3.5	3.5	NUM
inlawrev-3694	102	7	%	%	NOUN
inlawrev-3694	102	8	of	of	ADP
inlawrev-3694	102	9	$	$	SYM
inlawrev-3694	102	10	4,000,000	4,000,000	NUM
inlawrev-3694	102	11	compounded	compound	VERB
inlawrev-3694	102	12	annually	annually	ADV
inlawrev-3694	102	13	.	.	PUNCT
inlawrev-3694	103	1	300	300	NUM
inlawrev-3694	103	2	indiana	indiana	PROPN
inlawrev-3694	103	3	law	law	PROPN
inlawrev-3694	103	4	review	review	NOUN
inlawrev-3694	103	5	[	[	X
inlawrev-3694	103	6	vol	vol	NOUN
inlawrev-3694	103	7	.	.	PUNCT
inlawrev-3694	103	8	38:295	38:295	NUM
inlawrev-3694	103	9	payment	payment	NOUN
inlawrev-3694	103	10	of	of	ADP
inlawrev-3694	103	11	$	$	SYM
inlawrev-3694	103	12	91	91	NUM
inlawrev-3694	103	13	,	,	PUNCT
inlawrev-3694	103	14	570^"^	570^"^	NUM
inlawrev-3694	103	15	was	be	AUX
inlawrev-3694	103	16	purportedly	purportedly	ADV
inlawrev-3694	103	17	for	for	ADP
inlawrev-3694	103	18	the	the	DET
inlawrev-3694	103	19	nontax	nontax	ADJ
inlawrev-3694	103	20	purpose	purpose	NOUN
inlawrev-3694	103	21	of	of	ADP
inlawrev-3694	103	22	obtaining	obtain	VERB
inlawrev-3694	103	23	either	either	CCONJ
inlawrev-3694	103	24	annuity	annuity	NOUN
inlawrev-3694	103	25	or	or	CCONJ
inlawrev-3694	103	26	death	death	NOUN
inlawrev-3694	103	27	benefits	benefit	NOUN
inlawrev-3694	103	28	,	,	PUNCT
inlawrev-3694	103	29	or	or	CCONJ
inlawrev-3694	103	30	both	both	PRON
inlawrev-3694	103	31	.	.	PUNCT
inlawrev-3694	104	1	however	however	ADV
inlawrev-3694	104	2	,	,	PUNCT
inlawrev-3694	104	3	the	the	DET
inlawrev-3694	104	4	purported	purport	VERB
inlawrev-3694	104	5	objective	objective	NOUN
inlawrev-3694	104	6	to	to	PART
inlawrev-3694	104	7	obtain	obtain	VERB
inlawrev-3694	104	8	annuity	annuity	NOUN
inlawrev-3694	104	9	or	or	CCONJ
inlawrev-3694	104	10	death	death	NOUN
inlawrev-3694	104	11	benefits	benefit	NOUN
inlawrev-3694	104	12	becomes	become	VERB
inlawrev-3694	104	13	less	less	ADV
inlawrev-3694	104	14	believable	believable	ADJ
inlawrev-3694	104	15	when	when	SCONJ
inlawrev-3694	104	16	one	one	PRON
inlawrev-3694	104	17	compares	compare	VERB
inlawrev-3694	104	18	the	the	DET
inlawrev-3694	104	19	tax	tax	NOUN
inlawrev-3694	104	20	benefits	benefit	NOUN
inlawrev-3694	104	21	to	to	ADP
inlawrev-3694	104	22	the	the	DET
inlawrev-3694	104	23	anticipated	anticipate	VERB
inlawrev-3694	104	24	death	death	NOUN
inlawrev-3694	104	25	or	or	CCONJ
inlawrev-3694	104	26	annuity	annuity	NOUN
inlawrev-3694	104	27	benefits	benefit	NOUN
inlawrev-3694	104	28	.	.	PUNCT
inlawrev-3694	105	1	taxpayers	taxpayer	NOUN
inlawrev-3694	105	2	'	'	PART
inlawrev-3694	105	3	interest	interest	NOUN
inlawrev-3694	105	4	deductions	deduction	NOUN
inlawrev-3694	105	5	in	in	ADP
inlawrev-3694	105	6	1953	1953	NUM
inlawrev-3694	105	7	and	and	CCONJ
inlawrev-3694	105	8	1954	1954	NUM
inlawrev-3694	105	9	totaled	total	VERB
inlawrev-3694	105	10	$	$	SYM
inlawrev-3694	105	11	290,570	290,570	NUM
inlawrev-3694	105	12	.	.	PUNCT
inlawrev-3694	106	1	in	in	ADP
inlawrev-3694	106	2	1953	1953	NUM
inlawrev-3694	106	3	and	and	CCONJ
inlawrev-3694	106	4	1954	1954	NUM
inlawrev-3694	106	5	the	the	DET
inlawrev-3694	106	6	top	top	ADJ
inlawrev-3694	106	7	u.s	u.s	PROPN
inlawrev-3694	106	8	.	.	PROPN
inlawrev-3694	106	9	marginal	marginal	ADJ
inlawrev-3694	106	10	income	income	NOUN
inlawrev-3694	106	11	tax	tax	NOUN
inlawrev-3694	106	12	rate	rate	NOUN
inlawrev-3694	106	13	for	for	ADP
inlawrev-3694	106	14	married	married	ADJ
inlawrev-3694	106	15	couples	couple	NOUN
inlawrev-3694	106	16	filing	file	VERB
inlawrev-3694	106	17	jointly	jointly	ADV
inlawrev-3694	106	18	was	be	AUX
inlawrev-3694	106	19	92	92	NUM
inlawrev-3694	106	20	%	%	NOUN
inlawrev-3694	106	21	and	and	CCONJ
inlawrev-3694	106	22	91	91	NUM
inlawrev-3694	106	23	%	%	NOUN
inlawrev-3694	106	24	prospectively.^^	prospectively.^^	NOUN
inlawrev-3694	106	25	assuming	assume	VERB
inlawrev-3694	106	26	that	that	SCONJ
inlawrev-3694	106	27	the	the	DET
inlawrev-3694	106	28	taxpayers	taxpayer	NOUN
inlawrev-3694	106	29	had	have	VERB
inlawrev-3694	106	30	income	income	NOUN
inlawrev-3694	106	31	sufficient	sufficient	ADJ
inlawrev-3694	106	32	to	to	PART
inlawrev-3694	106	33	place	place	VERB
inlawrev-3694	106	34	them	they	PRON
inlawrev-3694	106	35	in	in	ADP
inlawrev-3694	106	36	the	the	DET
inlawrev-3694	106	37	highest	high	ADJ
inlawrev-3694	106	38	tax	tax	NOUN
inlawrev-3694	106	39	rate	rate	NOUN
inlawrev-3694	106	40	,	,	PUNCT
inlawrev-3694	106	41	they	they	PRON
inlawrev-3694	106	42	would	would	AUX
inlawrev-3694	106	43	have	have	AUX
inlawrev-3694	106	44	avoided	avoid	VERB
inlawrev-3694	106	45	paying	pay	VERB
inlawrev-3694	106	46	$	$	SYM
inlawrev-3694	106	47	265,853	265,853	NUM
inlawrev-3694	106	48	of	of	ADP
inlawrev-3694	106	49	income	income	NOUN
inlawrev-3694	106	50	taxes.^^	taxes.^^	PUNCT
inlawrev-3694	106	51	thus	thus	ADV
inlawrev-3694	106	52	,	,	PUNCT
inlawrev-3694	106	53	for	for	ADP
inlawrev-3694	106	54	a	a	DET
inlawrev-3694	106	55	payment	payment	NOUN
inlawrev-3694	106	56	out	out	ADP
inlawrev-3694	106	57	-	-	PUNCT
inlawrev-3694	106	58	of	of	ADP
inlawrev-3694	106	59	-	-	PUNCT
inlawrev-3694	106	60	pocket	pocket	NOUN
inlawrev-3694	106	61	of	of	ADP
inlawrev-3694	106	62	$	$	SYM
inlawrev-3694	106	63	9	9	NUM
inlawrev-3694	106	64	1	1	NUM
inlawrev-3694	106	65	,	,	PUNCT
inlawrev-3694	106	66	570	570	NUM
inlawrev-3694	106	67	to	to	ADP
inlawrev-3694	106	68	the	the	DET
inlawrev-3694	106	69	insurance	insurance	NOUN
inlawrev-3694	106	70	company	company	NOUN
inlawrev-3694	106	71	,	,	PUNCT
inlawrev-3694	106	72	the	the	DET
inlawrev-3694	106	73	taxpayers	taxpayer	NOUN
inlawrev-3694	106	74	received	receive	VERB
inlawrev-3694	106	75	a	a	DET
inlawrev-3694	106	76	net	net	ADJ
inlawrev-3694	106	77	benefit	benefit	NOUN
inlawrev-3694	106	78	of	of	ADP
inlawrev-3694	106	79	$	$	SYM
inlawrev-3694	106	80	174,283.^^	174,283.^^	NUM
inlawrev-3694	106	81	in	in	ADP
inlawrev-3694	106	82	concluding	conclude	VERB
inlawrev-3694	106	83	the	the	DET
inlawrev-3694	106	84	transaction	transaction	NOUN
inlawrev-3694	106	85	that	that	PRON
inlawrev-3694	106	86	the	the	DET
inlawrev-3694	106	87	taxpayer	taxpayer	NOUN
inlawrev-3694	106	88	engaged	engage	VERB
inlawrev-3694	106	89	in	in	ADP
inlawrev-3694	106	90	was	be	AUX
inlawrev-3694	106	91	a	a	DET
inlawrev-3694	106	92	fiction	fiction	NOUN
inlawrev-3694	106	93	or	or	CCONJ
inlawrev-3694	106	94	"	"	PUNCT
inlawrev-3694	106	95	sham	sham	PROPN
inlawrev-3694	106	96	,	,	PUNCT
inlawrev-3694	106	97	"	"	PUNCT
inlawrev-3694	106	98	the	the	DET
inlawrev-3694	106	99	court	court	NOUN
inlawrev-3694	106	100	acknowledged	acknowledge	VERB
inlawrev-3694	106	101	the	the	DET
inlawrev-3694	106	102	rule	rule	NOUN
inlawrev-3694	106	103	espoused	espouse	VERB
inlawrev-3694	106	104	in	in	ADP
inlawrev-3694	106	105	gregory	gregory	PROPN
inlawrev-3694	106	106	v.	v.	ADP
inlawrev-3694	106	107	helvering	helvere	VERB
inlawrev-3694	106	108	that	that	SCONJ
inlawrev-3694	106	109	a	a	DET
inlawrev-3694	106	110	taxpayer	taxpayer	NOUN
inlawrev-3694	106	111	may	may	AUX
inlawrev-3694	106	112	decrease	decrease	VERB
inlawrev-3694	106	113	or	or	CCONJ
inlawrev-3694	106	114	avoid	avoid	VERB
inlawrev-3694	106	115	taxes	taxis	NOUN
inlawrev-3694	106	116	by	by	ADP
inlawrev-3694	106	117	means	mean	NOUN
inlawrev-3694	106	118	which	which	PRON
inlawrev-3694	106	119	the	the	DET
inlawrev-3694	106	120	law	law	NOUN
inlawrev-3694	106	121	permits	permit	VERB
inlawrev-3694	106	122	but	but	CCONJ
inlawrev-3694	106	123	also	also	ADV
inlawrev-3694	106	124	required	require	VERB
inlawrev-3694	106	125	that	that	SCONJ
inlawrev-3694	106	126	the	the	DET
inlawrev-3694	106	127	taxpayer	taxpayer	NOUN
inlawrev-3694	106	128	have	have	VERB
inlawrev-3694	106	129	a	a	DET
inlawrev-3694	106	130	motive	motive	NOUN
inlawrev-3694	106	131	apart	apart	ADV
inlawrev-3694	106	132	from	from	ADP
inlawrev-3694	106	133	avoidance	avoidance	NOUN
inlawrev-3694	106	134	of	of	ADP
inlawrev-3694	106	135	taxes.^^	taxes.^^	NUM
inlawrev-3694	106	136	based	base	VERB
inlawrev-3694	106	137	upon	upon	SCONJ
inlawrev-3694	106	138	an	an	DET
inlawrev-3694	106	139	economic	economic	ADJ
inlawrev-3694	106	140	analysis	analysis	NOUN
inlawrev-3694	106	141	,	,	PUNCT
inlawrev-3694	106	142	the	the	DET
inlawrev-3694	106	143	court	court	NOUN
inlawrev-3694	106	144	found	find	VERB
inlawrev-3694	106	145	that	that	SCONJ
inlawrev-3694	106	146	the	the	DET
inlawrev-3694	106	147	transaction	transaction	NOUN
inlawrev-3694	106	148	engaged	engage	VERB
inlawrev-3694	106	149	in	in	ADP
inlawrev-3694	106	150	by	by	ADP
inlawrev-3694	106	151	the	the	DET
inlawrev-3694	106	152	taxpayer	taxpayer	NOUN
inlawrev-3694	106	153	in	in	ADP
inlawrev-3694	106	154	knetsch	knetsch	PROPN
inlawrev-3694	106	155	did	do	AUX
inlawrev-3694	106	156	not	not	PART
inlawrev-3694	106	157	"	"	PUNCT
inlawrev-3694	106	158	appreciably	appreciably	ADV
inlawrev-3694	106	159	affect	affect	VERB
inlawrev-3694	106	160	[	[	X
inlawrev-3694	106	161	their	their	PRON
inlawrev-3694	106	162	]	]	PUNCT
inlawrev-3694	106	163	beneficial	beneficial	ADJ
inlawrev-3694	106	164	interest	interest	NOUN
inlawrev-3694	106	165	except	except	SCONJ
inlawrev-3694	106	166	to	to	PART
inlawrev-3694	106	167	reduce	reduce	VERB
inlawrev-3694	106	168	[	[	PUNCT
inlawrev-3694	106	169	their	their	PRON
inlawrev-3694	106	170	]	]	PUNCT
inlawrev-3694	106	171	taxes	taxis	NOUN
inlawrev-3694	106	172	.	.	PUNCT
inlawrev-3694	107	1	"^^	"^^	PROPN
inlawrev-3694	107	2	the	the	DET
inlawrev-3694	107	3	court	court	NOUN
inlawrev-3694	107	4	reasoned	reason	VERB
inlawrev-3694	107	5	that	that	SCONJ
inlawrev-3694	107	6	there	there	PRON
inlawrev-3694	107	7	was	be	VERB
inlawrev-3694	107	8	"	"	PUNCT
inlawrev-3694	107	9	nothing	nothing	PRON
inlawrev-3694	107	10	of	of	ADP
inlawrev-3694	107	11	substance	substance	NOUN
inlawrev-3694	107	12	to	to	PART
inlawrev-3694	107	13	be	be	AUX
inlawrev-3694	107	14	realized	realize	VERB
inlawrev-3694	107	15	by	by	ADP
inlawrev-3694	107	16	knetsch	knetsch	NOUN
inlawrev-3694	107	17	from	from	ADP
inlawrev-3694	107	18	this	this	DET
inlawrev-3694	107	19	transaction	transaction	NOUN
inlawrev-3694	107	20	beyond	beyond	ADP
inlawrev-3694	107	21	a	a	DET
inlawrev-3694	107	22	tax	tax	NOUN
inlawrev-3694	107	23	deduction	deduction	NOUN
inlawrev-3694	107	24	.	.	PUNCT
inlawrev-3694	108	1	"^^	"^^	PROPN
inlawrev-3694	108	2	similar	similar	ADJ
inlawrev-3694	108	3	to	to	ADP
inlawrev-3694	108	4	the	the	DET
inlawrev-3694	108	5	court	court	NOUN
inlawrev-3694	108	6	's	's	PART
inlawrev-3694	108	7	decision	decision	NOUN
inlawrev-3694	108	8	in	in	ADP
inlawrev-3694	108	9	gregory	gregory	PROPN
inlawrev-3694	108	10	,	,	PUNCT
inlawrev-3694	108	11	the	the	DET
inlawrev-3694	108	12	knetsch	knetsch	PROPN
inlawrev-3694	108	13	court	court	PROPN
inlawrev-3694	108	14	appears	appear	VERB
inlawrev-3694	108	15	to	to	PART
inlawrev-3694	108	16	focus	focus	VERB
inlawrev-3694	108	17	on	on	ADP
inlawrev-3694	108	18	the	the	DET
inlawrev-3694	108	19	"	"	PUNCT
inlawrev-3694	108	20	substance	substance	NOUN
inlawrev-3694	108	21	"	"	PUNCT
inlawrev-3694	108	22	of	of	ADP
inlawrev-3694	108	23	the	the	DET
inlawrev-3694	108	24	transaction	transaction	NOUN
inlawrev-3694	108	25	.	.	PUNCT
inlawrev-3694	109	1	however	however	ADV
inlawrev-3694	109	2	,	,	PUNCT
inlawrev-3694	109	3	instead	instead	ADV
inlawrev-3694	109	4	of	of	ADP
inlawrev-3694	109	5	focusing	focus	VERB
inlawrev-3694	109	6	on	on	ADP
inlawrev-3694	109	7	the	the	DET
inlawrev-3694	109	8	subjective	subjective	ADJ
inlawrev-3694	109	9	intent	intent	NOUN
inlawrev-3694	109	10	or	or	CCONJ
inlawrev-3694	109	11	nontax	nontax	NOUN
inlawrev-3694	109	12	business	business	NOUN
inlawrev-3694	109	13	purpose	purpose	NOUN
inlawrev-3694	109	14	of	of	ADP
inlawrev-3694	109	15	the	the	DET
inlawrev-3694	109	16	taxpayer	taxpayer	NOUN
inlawrev-3694	109	17	,	,	PUNCT
inlawrev-3694	109	18	the	the	DET
inlawrev-3694	109	19	knetsch	knetsch	PROPN
inlawrev-3694	109	20	court	court	PROPN
inlawrev-3694	109	21	objectively	objectively	ADV
inlawrev-3694	109	22	analyzed	analyze	VERB
inlawrev-3694	109	23	what	what	PRON
inlawrev-3694	109	24	economic	economic	ADJ
inlawrev-3694	109	25	substance	substance	NOUN
inlawrev-3694	109	26	or	or	CCONJ
inlawrev-3694	109	27	profit	profit	NOUN
inlawrev-3694	109	28	was	be	AUX
inlawrev-3694	109	29	financially	financially	ADV
inlawrev-3694	109	30	in	in	ADP
inlawrev-3694	109	31	the	the	DET
inlawrev-3694	109	32	transaction	transaction	NOUN
inlawrev-3694	109	33	for	for	ADP
inlawrev-3694	109	34	the	the	DET
inlawrev-3694	109	35	taxpayers	taxpayer	NOUN
inlawrev-3694	109	36	apart	apart	ADV
inlawrev-3694	109	37	from	from	ADP
inlawrev-3694	109	38	tax	tax	NOUN
inlawrev-3694	109	39	savings	saving	NOUN
inlawrev-3694	109	40	.	.	PUNCT
inlawrev-3694	110	1	the	the	DET
inlawrev-3694	110	2	knetsch	knetsch	PROPN
inlawrev-3694	110	3	court	court	PROPN
inlawrev-3694	110	4	exposed	expose	VERB
inlawrev-3694	110	5	the	the	DET
inlawrev-3694	110	6	fiction	fiction	NOUN
inlawrev-3694	110	7	behind	behind	ADP
inlawrev-3694	110	8	the	the	DET
inlawrev-3694	110	9	transaction	transaction	NOUN
inlawrev-3694	110	10	by	by	ADP
inlawrev-3694	110	11	pointing	point	VERB
inlawrev-3694	110	12	out	out	ADP
inlawrev-3694	110	13	the	the	DET
inlawrev-3694	110	14	$	$	SYM
inlawrev-3694	110	15	91,570	91,570	NUM
inlawrev-3694	110	16	that	that	PRON
inlawrev-3694	110	17	the	the	DET
inlawrev-3694	110	18	taxpayers	taxpayer	NOUN
inlawrev-3694	110	19	were	be	AUX
inlawrev-3694	110	20	out	out	ADV
inlawrev-3694	110	21	-	-	PUNCT
inlawrev-3694	110	22	of	of	ADP
inlawrev-3694	110	23	-	-	PUNCT
inlawrev-3694	110	24	pocket	pocket	NOUN
inlawrev-3694	110	25	was	be	AUX
inlawrev-3694	110	26	ostensibly	ostensibly	ADV
inlawrev-3694	110	27	paid	pay	VERB
inlawrev-3694	110	28	to	to	ADP
inlawrev-3694	110	29	the	the	DET
inlawrev-3694	110	30	company	company	NOUN
inlawrev-3694	110	31	in	in	ADP
inlawrev-3694	110	32	return	return	NOUN
inlawrev-3694	110	33	for	for	ADP
inlawrev-3694	110	34	an	an	DET
inlawrev-3694	110	35	annuity	annuity	NOUN
inlawrev-3694	110	36	contract	contract	NOUN
inlawrev-3694	110	37	with	with	ADP
inlawrev-3694	110	38	a	a	DET
inlawrev-3694	110	39	so	so	ADV
inlawrev-3694	110	40	-	-	PUNCT
inlawrev-3694	110	41	called	call	VERB
inlawrev-3694	110	42	guaranteed	guarantee	VERB
inlawrev-3694	110	43	cash	cash	NOUN
inlawrev-3694	110	44	value	value	NOUN
inlawrev-3694	110	45	at	at	ADP
inlawrev-3694	110	46	maturity	maturity	NOUN
inlawrev-3694	110	47	of	of	ADP
inlawrev-3694	110	48	$	$	SYM
inlawrev-3694	110	49	8,388,000.^^	8,388,000.^^	NOUN
inlawrev-3694	110	50	this	this	DET
inlawrev-3694	110	51	contract	contract	NOUN
inlawrev-3694	110	52	purportedly	purportedly	ADV
inlawrev-3694	110	53	would	would	AUX
inlawrev-3694	110	54	produce	produce	VERB
inlawrev-3694	110	55	monthly	monthly	ADJ
inlawrev-3694	110	56	24	24	NUM
inlawrev-3694	110	57	.	.	PUNCT
inlawrev-3694	111	1	this	this	PRON
inlawrev-3694	111	2	is	be	AUX
inlawrev-3694	111	3	the	the	DET
inlawrev-3694	111	4	difference	difference	NOUN
inlawrev-3694	111	5	between	between	ADP
inlawrev-3694	111	6	the	the	DET
inlawrev-3694	111	7	$	$	SYM
inlawrev-3694	111	8	294,570	294,570	NUM
inlawrev-3694	111	9	and	and	CCONJ
inlawrev-3694	111	10	the	the	DET
inlawrev-3694	111	11	$	$	SYM
inlawrev-3694	111	12	203,000	203,000	NUM
inlawrev-3694	111	13	taxpayer	taxpayer	NOUN
inlawrev-3694	111	14	received	receive	VERB
inlawrev-3694	111	15	back	back	ADV
inlawrev-3694	111	16	in	in	ADP
inlawrev-3694	111	17	the	the	DET
inlawrev-3694	111	18	form	form	NOUN
inlawrev-3694	111	19	of	of	ADP
inlawrev-3694	111	20	"	"	PUNCT
inlawrev-3694	111	21	loans	loan	NOUN
inlawrev-3694	111	22	.	.	PUNCT
inlawrev-3694	111	23	"	"	PUNCT
inlawrev-3694	112	1	25	25	NUM
inlawrev-3694	112	2	.	.	PUNCT
inlawrev-3694	113	1	see	see	VERB
inlawrev-3694	113	2	robert	robert	PROPN
inlawrev-3694	113	3	a.	a.	PROPN
inlawrev-3694	113	4	wilson	wilson	PROPN
inlawrev-3694	113	5	,	,	PUNCT
inlawrev-3694	113	6	irs	irs	PROPN
inlawrev-3694	113	7	,	,	PUNCT
inlawrev-3694	113	8	data	data	NOUN
inlawrev-3694	113	9	release	release	NOUN
inlawrev-3694	113	10	:	:	PUNCT
inlawrev-3694	113	11	personalexemptions	personalexemption	NOUN
inlawrev-3694	113	12	and	and	CCONJ
inlawrev-3694	113	13	individual	individual	ADJ
inlawrev-3694	113	14	income	income	NOUN
inlawrev-3694	113	15	tax	tax	NOUN
inlawrev-3694	113	16	rates	rate	NOUN
inlawrev-3694	113	17	,	,	PUNCT
inlawrev-3694	113	18	1913	1913	NUM
inlawrev-3694	113	19	-	-	SYM
inlawrev-3694	113	20	2002	2002	NUM
inlawrev-3694	113	21	,	,	PUNCT
inlawrev-3694	113	22	at	at	ADP
inlawrev-3694	113	23	217	217	NUM
inlawrev-3694	113	24	(	(	PUNCT
inlawrev-3694	113	25	2002	2002	NUM
inlawrev-3694	113	26	)	)	PUNCT
inlawrev-3694	113	27	(	(	PUNCT
inlawrev-3694	113	28	containing	contain	VERB
inlawrev-3694	113	29	a	a	DET
inlawrev-3694	113	30	historical	historical	ADJ
inlawrev-3694	113	31	list	list	NOUN
inlawrev-3694	113	32	of	of	ADP
inlawrev-3694	113	33	individual	individual	ADJ
inlawrev-3694	113	34	tax	tax	NOUN
inlawrev-3694	113	35	rates	rate	NOUN
inlawrev-3694	113	36	from	from	ADP
inlawrev-3694	113	37	1913	1913	NUM
inlawrev-3694	113	38	through	through	ADP
inlawrev-3694	113	39	2002	2002	NUM
inlawrev-3694	113	40	)	)	PUNCT
inlawrev-3694	113	41	,	,	PUNCT
inlawrev-3694	113	42	available	available	ADJ
inlawrev-3694	113	43	at	at	ADP
inlawrev-3694	113	44	http://www	http://www	PROPN
inlawrev-3694	113	45	,	,	PUNCT
inlawrev-3694	113	46	irs.gov	irs.gov	NOUN
inlawrev-3694	113	47	/	/	SYM
inlawrev-3694	113	48	pub	pub	NOUN
inlawrev-3694	113	49	/	/	SYM
inlawrev-3694	113	50	irs	irs	PROPN
inlawrev-3694	113	51	-	-	PUNCT
inlawrev-3694	113	52	soi/02inpetr.pdf	soi/02inpetr.pdf	NOUN
inlawrev-3694	113	53	.	.	PUNCT
inlawrev-3694	114	1	note	note	VERB
inlawrev-3694	114	2	that	that	SCONJ
inlawrev-3694	114	3	the	the	DET
inlawrev-3694	114	4	calculations	calculation	NOUN
inlawrev-3694	114	5	presented	present	VERB
inlawrev-3694	114	6	here	here	ADV
inlawrev-3694	114	7	are	be	AUX
inlawrev-3694	114	8	for	for	ADP
inlawrev-3694	114	9	illustration	illustration	NOUN
inlawrev-3694	114	10	purposes	purpose	NOUN
inlawrev-3694	114	11	only	only	ADV
inlawrev-3694	114	12	and	and	CCONJ
inlawrev-3694	114	13	do	do	AUX
inlawrev-3694	114	14	not	not	PART
inlawrev-3694	114	15	take	take	VERB
inlawrev-3694	114	16	into	into	ADP
inlawrev-3694	114	17	account	account	NOUN
inlawrev-3694	114	18	all	all	PRON
inlawrev-3694	114	19	of	of	ADP
inlawrev-3694	114	20	the	the	DET
inlawrev-3694	114	21	rules	rule	NOUN
inlawrev-3694	114	22	in	in	ADP
inlawrev-3694	114	23	effect	effect	NOUN
inlawrev-3694	114	24	during	during	ADP
inlawrev-3694	114	25	1953	1953	NUM
inlawrev-3694	114	26	and	and	CCONJ
inlawrev-3694	114	27	1954	1954	NUM
inlawrev-3694	114	28	.	.	PUNCT
inlawrev-3694	115	1	for	for	ADP
inlawrev-3694	115	2	instance	instance	NOUN
inlawrev-3694	115	3	,	,	PUNCT
inlawrev-3694	115	4	for	for	ADP
inlawrev-3694	115	5	1953	1953	NUM
inlawrev-3694	115	6	,	,	PUNCT
inlawrev-3694	115	7	the	the	DET
inlawrev-3694	115	8	highest	high	ADJ
inlawrev-3694	115	9	tax	tax	NOUN
inlawrev-3694	115	10	rate	rate	NOUN
inlawrev-3694	115	11	was	be	AUX
inlawrev-3694	115	12	subject	subject	ADJ
inlawrev-3694	115	13	to	to	ADP
inlawrev-3694	115	14	a	a	DET
inlawrev-3694	115	15	maximum	maximum	ADJ
inlawrev-3694	115	16	effective	effective	ADJ
inlawrev-3694	115	17	rate	rate	NOUN
inlawrev-3694	115	18	limitation	limitation	NOUN
inlawrev-3694	115	19	equal	equal	ADJ
inlawrev-3694	115	20	to	to	ADP
inlawrev-3694	115	21	88	88	NUM
inlawrev-3694	115	22	%	%	NOUN
inlawrev-3694	115	23	of	of	ADP
inlawrev-3694	115	24	statutory	statutory	ADJ
inlawrev-3694	115	25	"	"	PUNCT
inlawrev-3694	115	26	net	net	ADJ
inlawrev-3694	115	27	income	income	NOUN
inlawrev-3694	115	28	.	.	PUNCT
inlawrev-3694	115	29	"	"	PUNCT
inlawrev-3694	116	1	i	i	PRON
inlawrev-3694	116	2	d.	d.	VERB
inlawrev-3694	116	3	at	at	ADP
inlawrev-3694	116	4	223	223	NUM
inlawrev-3694	116	5	n.	n.	NOUN
inlawrev-3694	116	6	18	18	NUM
inlawrev-3694	116	7	.	.	PUNCT
inlawrev-3694	117	1	further	far	ADV
inlawrev-3694	117	2	,	,	PUNCT
inlawrev-3694	117	3	for	for	ADP
inlawrev-3694	117	4	1954	1954	NUM
inlawrev-3694	117	5	,	,	PUNCT
inlawrev-3694	117	6	the	the	DET
inlawrev-3694	117	7	highest	high	ADJ
inlawrev-3694	117	8	tax	tax	NOUN
inlawrev-3694	117	9	rate	rate	NOUN
inlawrev-3694	117	10	was	be	AUX
inlawrev-3694	117	11	subject	subject	ADJ
inlawrev-3694	117	12	to	to	ADP
inlawrev-3694	117	13	a	a	DET
inlawrev-3694	117	14	maximum	maximum	ADJ
inlawrev-3694	117	15	effective	effective	ADJ
inlawrev-3694	117	16	rate	rate	NOUN
inlawrev-3694	117	17	limitation	limitation	NOUN
inlawrev-3694	117	18	equal	equal	ADJ
inlawrev-3694	117	19	to	to	ADP
inlawrev-3694	117	20	87	87	NUM
inlawrev-3694	117	21	%	%	NOUN
inlawrev-3694	117	22	of	of	ADP
inlawrev-3694	117	23	statutory	statutory	ADJ
inlawrev-3694	117	24	"	"	PUNCT
inlawrev-3694	117	25	net	net	ADJ
inlawrev-3694	117	26	income	income	NOUN
inlawrev-3694	117	27	.	.	PUNCT
inlawrev-3694	117	28	"	"	PUNCT
inlawrev-3694	118	1	i	i	PRON
inlawrev-3694	118	2	d.	d.	VERB
inlawrev-3694	118	3	at	at	ADP
inlawrev-3694	118	4	223	223	NUM
inlawrev-3694	118	5	n.l9	n.l9	NUM
inlawrev-3694	118	6	.	.	PUNCT
inlawrev-3694	119	1	26	26	NUM
inlawrev-3694	119	2	.	.	PUNCT
inlawrev-3694	120	1	this	this	DET
inlawrev-3694	120	2	amount	amount	NOUN
inlawrev-3694	120	3	represents	represent	VERB
inlawrev-3694	120	4	the	the	DET
inlawrev-3694	120	5	total	total	NOUN
inlawrev-3694	120	6	of	of	ADP
inlawrev-3694	120	7	the	the	DET
inlawrev-3694	120	8	1953	1953	NUM
inlawrev-3694	120	9	tax	tax	NOUN
inlawrev-3694	120	10	benefit	benefit	NOUN
inlawrev-3694	120	11	of	of	ADP
inlawrev-3694	120	12	$	$	SYM
inlawrev-3694	120	13	131,988	131,988	NUM
inlawrev-3694	120	14	(	(	PUNCT
inlawrev-3694	120	15	92	92	NUM
inlawrev-3694	120	16	%	%	NOUN
inlawrev-3694	120	17	of	of	ADP
inlawrev-3694	120	18	$	$	SYM
inlawrev-3694	120	19	143,465	143,465	NUM
inlawrev-3694	120	20	)	)	PUNCT
inlawrev-3694	120	21	plus	plus	CCONJ
inlawrev-3694	120	22	the	the	DET
inlawrev-3694	120	23	1954	1954	NUM
inlawrev-3694	120	24	tax	tax	NOUN
inlawrev-3694	120	25	benefit	benefit	NOUN
inlawrev-3694	120	26	of	of	ADP
inlawrev-3694	120	27	$	$	SYM
inlawrev-3694	120	28	133,866	133,866	NUM
inlawrev-3694	120	29	(	(	PUNCT
inlawrev-3694	120	30	91	91	NUM
inlawrev-3694	120	31	%	%	NOUN
inlawrev-3694	120	32	of	of	ADP
inlawrev-3694	120	33	$	$	SYM
inlawrev-3694	120	34	147,105	147,105	NUM
inlawrev-3694	120	35	)	)	PUNCT
inlawrev-3694	120	36	.	.	PUNCT
inlawrev-3694	121	1	27	27	NUM
inlawrev-3694	121	2	.	.	PUNCT
inlawrev-3694	122	1	this	this	DET
inlawrev-3694	122	2	amount	amount	NOUN
inlawrev-3694	122	3	represents	represent	VERB
inlawrev-3694	122	4	the	the	DET
inlawrev-3694	122	5	excess	excess	NOUN
inlawrev-3694	122	6	of	of	ADP
inlawrev-3694	122	7	the	the	DET
inlawrev-3694	122	8	tax	tax	NOUN
inlawrev-3694	122	9	benefit	benefit	NOUN
inlawrev-3694	122	10	of	of	ADP
inlawrev-3694	122	11	$	$	SYM
inlawrev-3694	122	12	265,853	265,853	NUM
inlawrev-3694	122	13	over	over	ADP
inlawrev-3694	122	14	the	the	DET
inlawrev-3694	122	15	out	out	ADJ
inlawrev-3694	122	16	-	-	PUNCT
inlawrev-3694	122	17	of	of	ADP
inlawrev-3694	122	18	-	-	PUNCT
inlawrev-3694	122	19	pocket	pocket	NOUN
inlawrev-3694	122	20	expenses	expense	NOUN
inlawrev-3694	122	21	of	of	ADP
inlawrev-3694	122	22	$	$	SYM
inlawrev-3694	122	23	91,570	91,570	NUM
inlawrev-3694	122	24	.	.	PUNCT
inlawrev-3694	123	1	28	28	NUM
inlawrev-3694	123	2	.	.	PUNCT
inlawrev-3694	123	3	knetsch	knetsch	PROPN
inlawrev-3694	123	4	v.	v.	PROPN
inlawrev-3694	124	1	united	united	PROPN
inlawrev-3694	124	2	states	states	PROPN
inlawrev-3694	124	3	,	,	PUNCT
inlawrev-3694	124	4	364	364	NUM
inlawrev-3694	124	5	u.s	u.s	PROPN
inlawrev-3694	124	6	.	.	PROPN
inlawrev-3694	124	7	361	361	NUM
inlawrev-3694	124	8	,	,	PUNCT
inlawrev-3694	124	9	365	365	NUM
inlawrev-3694	124	10	(	(	PUNCT
inlawrev-3694	124	11	1960	1960	NUM
inlawrev-3694	124	12	)	)	PUNCT
inlawrev-3694	124	13	.	.	PUNCT
inlawrev-3694	125	1	29	29	NUM
inlawrev-3694	125	2	.	.	PUNCT
inlawrev-3694	126	1	i	i	PRON
inlawrev-3694	126	2	d.	d.	PROPN
inlawrev-3694	126	3	at	at	ADP
inlawrev-3694	126	4	366	366	NUM
inlawrev-3694	126	5	(	(	PUNCT
inlawrev-3694	126	6	quoting	quote	VERB
inlawrev-3694	126	7	gilbert	gilbert	PROPN
inlawrev-3694	126	8	v.	v.	ADP
inlawrev-3694	126	9	comm'r	comm'r	PROPN
inlawrev-3694	126	10	,	,	PUNCT
inlawrev-3694	126	11	248	248	NUM
inlawrev-3694	126	12	f.2d	f.2d	ADP
inlawrev-3694	126	13	399	399	NUM
inlawrev-3694	126	14	,	,	PUNCT
inlawrev-3694	126	15	411	411	NUM
inlawrev-3694	126	16	(	(	PUNCT
inlawrev-3694	126	17	2d	2d	NUM
inlawrev-3694	126	18	cir	cir	NOUN
inlawrev-3694	126	19	.	.	PUNCT
inlawrev-3694	126	20	1957	1957	NUM
inlawrev-3694	126	21	)	)	PUNCT
inlawrev-3694	126	22	)	)	PUNCT
inlawrev-3694	126	23	.	.	PUNCT
inlawrev-3694	127	1	30	30	NUM
inlawrev-3694	127	2	.	.	PUNCT
inlawrev-3694	128	1	i	i	PRON
inlawrev-3694	128	2	d.	d.	PROPN
inlawrev-3694	128	3	31	31	NUM
inlawrev-3694	128	4	.	.	PUNCT
inlawrev-3694	129	1	i	i	PRON
inlawrev-3694	129	2	d.	d.	PROPN
inlawrev-3694	129	3	at	at	ADP
inlawrev-3694	129	4	365	365	NUM
inlawrev-3694	129	5	.	.	PUNCT
inlawrev-3694	130	1	2005	2005	NUM
inlawrev-3694	130	2	]	]	PUNCT
inlawrev-3694	130	3	tax	tax	NOUN
inlawrev-3694	130	4	motivated	motivate	VERB
inlawrev-3694	130	5	transactions	transaction	NOUN
inlawrev-3694	130	6	301	301	NUM
inlawrev-3694	130	7	annuity	annuity	NOUN
inlawrev-3694	130	8	payments	payment	NOUN
inlawrev-3694	130	9	or	or	CCONJ
inlawrev-3694	130	10	substantial	substantial	ADJ
inlawrev-3694	130	11	life	life	NOUN
inlawrev-3694	130	12	insurance	insurance	NOUN
inlawrev-3694	130	13	proceeds.^^	proceeds.^^	NOUN
inlawrev-3694	130	14	however	however	ADV
inlawrev-3694	130	15	,	,	PUNCT
inlawrev-3694	130	16	the	the	DET
inlawrev-3694	130	17	existence	existence	NOUN
inlawrev-3694	130	18	of	of	ADP
inlawrev-3694	130	19	any	any	DET
inlawrev-3694	130	20	available	available	ADJ
inlawrev-3694	130	21	benefits	benefit	NOUN
inlawrev-3694	130	22	was	be	AUX
inlawrev-3694	130	23	a	a	DET
inlawrev-3694	130	24	"	"	PUNCT
inlawrev-3694	130	25	fiction	fiction	NOUN
inlawrev-3694	130	26	"	"	PUNCT
inlawrev-3694	130	27	because	because	SCONJ
inlawrev-3694	130	28	each	each	DET
inlawrev-3694	130	29	year	year	NOUN
inlawrev-3694	130	30	taxpayers	taxpayer	NOUN
inlawrev-3694	130	31	'	'	PART
inlawrev-3694	130	32	borrowings	borrowing	NOUN
inlawrev-3694	130	33	kept	keep	VERB
inlawrev-3694	130	34	the	the	DET
inlawrev-3694	130	35	net	net	ADJ
inlawrev-3694	130	36	cash	cash	NOUN
inlawrev-3694	130	37	value	value	NOUN
inlawrev-3694	130	38	at	at	ADP
inlawrev-3694	130	39	"	"	PUNCT
inlawrev-3694	130	40	the	the	DET
inlawrev-3694	130	41	relative	relative	ADJ
inlawrev-3694	130	42	pittance	pittance	NOUN
inlawrev-3694	130	43	of	of	ADP
inlawrev-3694	130	44	$	$	SYM
inlawrev-3694	130	45	1,000	1,000	NUM
inlawrev-3694	130	46	.	.	PUNCT
inlawrev-3694	131	1	"	"	PUNCT
inlawrev-3694	131	2	"	"	PUNCT
inlawrev-3694	131	3	the	the	DET
inlawrev-3694	131	4	$	$	SYM
inlawrev-3694	131	5	91,570	91,570	NUM
inlawrev-3694	131	6	difference	difference	NOUN
inlawrev-3694	131	7	was	be	AUX
inlawrev-3694	131	8	retained	retain	VERB
inlawrev-3694	131	9	by	by	ADP
inlawrev-3694	131	10	the	the	DET
inlawrev-3694	131	11	company	company	NOUN
inlawrev-3694	131	12	as	as	ADP
inlawrev-3694	131	13	its	its	PRON
inlawrev-3694	131	14	fee	fee	NOUN
inlawrev-3694	131	15	for	for	ADP
inlawrev-3694	131	16	providing	provide	VERB
inlawrev-3694	131	17	the	the	DET
inlawrev-3694	131	18	"	"	PUNCT
inlawrev-3694	131	19	facade	facade	NOUN
inlawrev-3694	131	20	of	of	ADP
inlawrev-3694	131	21	'	'	PUNCT
inlawrev-3694	131	22	loans	loan	NOUN
inlawrev-3694	131	23	'	'	PUNCT
inlawrev-3694	131	24	"	"	PUNCT
inlawrev-3694	131	25	whereby	whereby	SCONJ
inlawrev-3694	131	26	the	the	DET
inlawrev-3694	131	27	taxpayers	taxpayer	NOUN
inlawrev-3694	131	28	sought	seek	VERB
inlawrev-3694	131	29	to	to	PART
inlawrev-3694	131	30	reduce	reduce	VERB
inlawrev-3694	131	31	their	their	PRON
inlawrev-3694	131	32	taxes	taxis	NOUN
inlawrev-3694	131	33	via	via	ADP
inlawrev-3694	131	34	related	relate	VERB
inlawrev-3694	131	35	interest	interest	NOUN
inlawrev-3694	131	36	payments.^	payments.^	NOUN
inlawrev-3694	131	37	"	"	NOUN
inlawrev-3694	131	38	*	*	PUNCT
inlawrev-3694	131	39	the	the	DET
inlawrev-3694	131	40	court	court	NOUN
inlawrev-3694	131	41	noted	note	VERB
inlawrev-3694	131	42	that	that	SCONJ
inlawrev-3694	131	43	"	"	PUNCT
inlawrev-3694	131	44	there	there	PRON
inlawrev-3694	131	45	may	may	AUX
inlawrev-3694	131	46	well	well	ADV
inlawrev-3694	131	47	be	be	AUX
inlawrev-3694	131	48	single	single	ADJ
inlawrev-3694	131	49	premium	premium	NOUN
inlawrev-3694	131	50	annuity	annuity	NOUN
inlawrev-3694	131	51	arrangements	arrangement	NOUN
inlawrev-3694	131	52	with	with	ADP
inlawrev-3694	131	53	nontax	nontax	ADJ
inlawrev-3694	131	54	substance	substance	NOUN
inlawrev-3694	131	55	which	which	PRON
inlawrev-3694	131	56	create	create	VERB
inlawrev-3694	131	57	an	an	DET
inlawrev-3694	131	58	indebtedness"^^	indebtedness"^^	NOUN
inlawrev-3694	131	59	for	for	ADP
inlawrev-3694	131	60	the	the	DET
inlawrev-3694	131	61	purposes	purpose	NOUN
inlawrev-3694	131	62	of	of	ADP
inlawrev-3694	131	63	the	the	DET
inlawrev-3694	131	64	tax	tax	NOUN
inlawrev-3694	131	65	code	code	NOUN
inlawrev-3694	131	66	but	but	CCONJ
inlawrev-3694	131	67	the	the	DET
inlawrev-3694	131	68	court	court	NOUN
inlawrev-3694	131	69	labeled	label	VERB
inlawrev-3694	131	70	this	this	DET
inlawrev-3694	131	71	transaction	transaction	NOUN
inlawrev-3694	131	72	as	as	ADP
inlawrev-3694	131	73	a	a	DET
inlawrev-3694	131	74	"	"	PUNCT
inlawrev-3694	131	75	sham	sham	NOUN
inlawrev-3694	131	76	.	.	PUNCT
inlawrev-3694	132	1	"^^	"^^	PROPN
inlawrev-3694	133	1	unlike	unlike	ADP
inlawrev-3694	133	2	the	the	DET
inlawrev-3694	133	3	analysis	analysis	NOUN
inlawrev-3694	133	4	in	in	ADP
inlawrev-3694	133	5	gregory	gregory	PROPN
inlawrev-3694	133	6	,	,	PUNCT
inlawrev-3694	133	7	the	the	DET
inlawrev-3694	133	8	court	court	NOUN
inlawrev-3694	133	9	relied	rely	VERB
inlawrev-3694	133	10	primarily	primarily	ADV
inlawrev-3694	133	11	on	on	ADP
inlawrev-3694	133	12	a	a	DET
inlawrev-3694	133	13	mathematical	mathematical	ADJ
inlawrev-3694	133	14	analysis	analysis	NOUN
inlawrev-3694	133	15	of	of	ADP
inlawrev-3694	133	16	the	the	DET
inlawrev-3694	133	17	transaction	transaction	NOUN
inlawrev-3694	133	18	to	to	PART
inlawrev-3694	133	19	show	show	VERB
inlawrev-3694	133	20	there	there	PRON
inlawrev-3694	133	21	was	be	VERB
inlawrev-3694	133	22	effectively	effectively	ADV
inlawrev-3694	133	23	no	no	DET
inlawrev-3694	133	24	internal	internal	ADJ
inlawrev-3694	133	25	build	build	NOUN
inlawrev-3694	133	26	-	-	PUNCT
inlawrev-3694	133	27	up	up	NOUN
inlawrev-3694	133	28	in	in	ADP
inlawrev-3694	133	29	value	value	NOUN
inlawrev-3694	133	30	of	of	ADP
inlawrev-3694	133	31	the	the	DET
inlawrev-3694	133	32	policies	policy	NOUN
inlawrev-3694	133	33	due	due	ADP
inlawrev-3694	133	34	to	to	ADP
inlawrev-3694	133	35	the	the	DET
inlawrev-3694	133	36	fact	fact	NOUN
inlawrev-3694	133	37	that	that	SCONJ
inlawrev-3694	133	38	the	the	DET
inlawrev-3694	133	39	taxpayer	taxpayer	NOUN
inlawrev-3694	133	40	consistently	consistently	ADV
inlawrev-3694	133	41	borrowed	borrow	VERB
inlawrev-3694	133	42	virtually	virtually	ADV
inlawrev-3694	133	43	all	all	PRON
inlawrev-3694	133	44	of	of	ADP
inlawrev-3694	133	45	the	the	DET
inlawrev-3694	133	46	internal	internal	ADJ
inlawrev-3694	133	47	build	build	NOUN
inlawrev-3694	133	48	-	-	PUNCT
inlawrev-3694	133	49	up	up	NOUN
inlawrev-3694	133	50	each	each	DET
inlawrev-3694	133	51	year	year	NOUN
inlawrev-3694	133	52	.	.	PUNCT
inlawrev-3694	134	1	from	from	ADP
inlawrev-3694	134	2	a	a	DET
inlawrev-3694	134	3	financial	financial	ADJ
inlawrev-3694	134	4	and	and	CCONJ
inlawrev-3694	134	5	economic	economic	ADJ
inlawrev-3694	134	6	perspective	perspective	NOUN
inlawrev-3694	134	7	,	,	PUNCT
inlawrev-3694	134	8	the	the	DET
inlawrev-3694	134	9	transaction	transaction	NOUN
inlawrev-3694	134	10	can	can	AUX
inlawrev-3694	134	11	be	be	AUX
inlawrev-3694	134	12	looked	look	VERB
inlawrev-3694	134	13	at	at	ADP
inlawrev-3694	134	14	as	as	ADP
inlawrev-3694	134	15	a	a	DET
inlawrev-3694	134	16	sharing	sharing	NOUN
inlawrev-3694	134	17	or	or	CCONJ
inlawrev-3694	134	18	splitting	splitting	NOUN
inlawrev-3694	134	19	of	of	ADP
inlawrev-3694	134	20	the	the	DET
inlawrev-3694	134	21	tax	tax	NOUN
inlawrev-3694	134	22	savings	saving	NOUN
inlawrev-3694	134	23	between	between	ADP
inlawrev-3694	134	24	the	the	DET
inlawrev-3694	134	25	taxpayers	taxpayer	NOUN
inlawrev-3694	134	26	and	and	CCONJ
inlawrev-3694	134	27	the	the	DET
inlawrev-3694	134	28	company	company	NOUN
inlawrev-3694	134	29	.	.	PUNCT
inlawrev-3694	135	1	the	the	DET
inlawrev-3694	135	2	taxpayers	taxpayer	NOUN
inlawrev-3694	135	3	realized	realize	VERB
inlawrev-3694	135	4	a	a	DET
inlawrev-3694	135	5	tax	tax	NOUN
inlawrev-3694	135	6	benefit	benefit	NOUN
inlawrev-3694	135	7	of	of	ADP
inlawrev-3694	135	8	$	$	SYM
inlawrev-3694	135	9	174,283	174,283	NUM
inlawrev-3694	135	10	,	,	PUNCT
inlawrev-3694	135	11	approximately	approximately	ADV
inlawrev-3694	135	12	2/3	2/3	NUM
inlawrev-3694	135	13	of	of	ADP
inlawrev-3694	135	14	the	the	DET
inlawrev-3694	135	15	total	total	ADJ
inlawrev-3694	135	16	tax	tax	NOUN
inlawrev-3694	135	17	savings	saving	NOUN
inlawrev-3694	135	18	after	after	ADP
inlawrev-3694	135	19	payment	payment	NOUN
inlawrev-3694	135	20	of	of	ADP
inlawrev-3694	135	21	the	the	DET
inlawrev-3694	135	22	company	company	NOUN
inlawrev-3694	135	23	's	's	PART
inlawrev-3694	135	24	fees	fee	NOUN
inlawrev-3694	135	25	,	,	PUNCT
inlawrev-3694	135	26	and	and	CCONJ
inlawrev-3694	135	27	the	the	DET
inlawrev-3694	135	28	company	company	NOUN
inlawrev-3694	135	29	received	receive	VERB
inlawrev-3694	135	30	the	the	DET
inlawrev-3694	135	31	remaining	remain	VERB
inlawrev-3694	135	32	1/3	1/3	NUM
inlawrev-3694	135	33	,	,	PUNCT
inlawrev-3694	135	34	or	or	CCONJ
inlawrev-3694	135	35	$	$	SYM
inlawrev-3694	135	36	91,507	91,507	NUM
inlawrev-3694	135	37	,	,	PUNCT
inlawrev-3694	135	38	in	in	ADP
inlawrev-3694	135	39	the	the	DET
inlawrev-3694	135	40	form	form	NOUN
inlawrev-3694	135	41	of	of	ADP
inlawrev-3694	135	42	fees.^^	fees.^^	NUM
inlawrev-3694	135	43	by	by	ADP
inlawrev-3694	135	44	looking	look	VERB
inlawrev-3694	135	45	objectively	objectively	ADV
inlawrev-3694	135	46	at	at	ADP
inlawrev-3694	135	47	the	the	DET
inlawrev-3694	135	48	economic	economic	ADJ
inlawrev-3694	135	49	facts	fact	NOUN
inlawrev-3694	135	50	,	,	PUNCT
inlawrev-3694	135	51	the	the	DET
inlawrev-3694	135	52	court	court	NOUN
inlawrev-3694	135	53	was	be	AUX
inlawrev-3694	135	54	able	able	ADJ
inlawrev-3694	135	55	to	to	PART
inlawrev-3694	135	56	determine	determine	VERB
inlawrev-3694	135	57	that	that	SCONJ
inlawrev-3694	135	58	the	the	DET
inlawrev-3694	135	59	taxpayers	taxpayer	NOUN
inlawrev-3694	135	60	'	'	PART
inlawrev-3694	135	61	sole	sole	ADJ
inlawrev-3694	135	62	intention	intention	NOUN
inlawrev-3694	135	63	was	be	AUX
inlawrev-3694	135	64	to	to	PART
inlawrev-3694	135	65	avoid	avoid	VERB
inlawrev-3694	135	66	paying	pay	VERB
inlawrev-3694	135	67	taxes	taxis	NOUN
inlawrev-3694	135	68	.	.	PUNCT
inlawrev-3694	136	1	as	as	ADP
inlawrev-3694	136	2	such	such	ADJ
inlawrev-3694	136	3	,	,	PUNCT
inlawrev-3694	136	4	the	the	DET
inlawrev-3694	136	5	economic	economic	ADJ
inlawrev-3694	136	6	-	-	PUNCT
inlawrev-3694	136	7	sham	sham	NOUN
inlawrev-3694	136	8	analysis	analysis	NOUN
inlawrev-3694	136	9	focuses	focus	VERB
inlawrev-3694	136	10	on	on	ADP
inlawrev-3694	136	11	the	the	DET
inlawrev-3694	136	12	economic	economic	ADJ
inlawrev-3694	136	13	substance	substance	NOUN
inlawrev-3694	136	14	to	to	PART
inlawrev-3694	136	15	be	be	AUX
inlawrev-3694	136	16	realized	realize	VERB
inlawrev-3694	136	17	by	by	ADP
inlawrev-3694	136	18	the	the	DET
inlawrev-3694	136	19	taxpayer	taxpayer	NOUN
inlawrev-3694	136	20	from	from	ADP
inlawrev-3694	136	21	a	a	DET
inlawrev-3694	136	22	transaction.^^	transaction.^^	NUM
inlawrev-3694	136	23	2	2	NUM
inlawrev-3694	136	24	.	.	PUNCT
inlawrev-3694	137	1	the	the	DET
inlawrev-3694	137	2	evolution	evolution	NOUN
inlawrev-3694	137	3	of	of	ADP
inlawrev-3694	137	4	economic	economic	ADJ
inlawrev-3694	137	5	substance	substance	NOUN
inlawrev-3694	137	6	in	in	ADP
inlawrev-3694	137	7	the	the	DET
inlawrev-3694	137	8	courts	court	NOUN
inlawrev-3694	137	9	of	of	ADP
inlawrev-3694	137	10	appeal.—as	appeal.—as	PROPN
inlawrev-3694	137	11	previously	previously	ADV
inlawrev-3694	137	12	indicated	indicate	VERB
inlawrev-3694	137	13	,	,	PUNCT
inlawrev-3694	137	14	there	there	PRON
inlawrev-3694	137	15	appears	appear	VERB
inlawrev-3694	137	16	to	to	PART
inlawrev-3694	137	17	be	be	AUX
inlawrev-3694	137	18	an	an	DET
inlawrev-3694	137	19	increasing	increase	VERB
inlawrev-3694	137	20	number	number	NOUN
inlawrev-3694	137	21	of	of	ADP
inlawrev-3694	137	22	transactions	transaction	NOUN
inlawrev-3694	137	23	that	that	PRON
inlawrev-3694	137	24	have	have	AUX
inlawrev-3694	137	25	been	be	AUX
inlawrev-3694	137	26	designed	design	VERB
inlawrev-3694	137	27	to	to	PART
inlawrev-3694	137	28	avoid	avoid	VERB
inlawrev-3694	137	29	taxes	taxis	NOUN
inlawrev-3694	137	30	and	and	CCONJ
inlawrev-3694	137	31	a	a	DET
inlawrev-3694	137	32	corresponding	corresponding	ADJ
inlawrev-3694	137	33	increase	increase	NOUN
inlawrev-3694	137	34	in	in	ADP
inlawrev-3694	137	35	the	the	DET
inlawrev-3694	137	36	level	level	NOUN
inlawrev-3694	137	37	of	of	ADP
inlawrev-3694	137	38	scrutiny	scrutiny	NOUN
inlawrev-3694	137	39	by	by	ADP
inlawrev-3694	137	40	the	the	DET
inlawrev-3694	137	41	irs	irs	PROPN
inlawrev-3694	137	42	in	in	ADP
inlawrev-3694	137	43	detecting	detect	VERB
inlawrev-3694	137	44	and	and	CCONJ
inlawrev-3694	137	45	exposing	expose	VERB
inlawrev-3694	137	46	such	such	ADJ
inlawrev-3694	137	47	transactions	transaction	NOUN
inlawrev-3694	137	48	.	.	PUNCT
inlawrev-3694	138	1	this	this	DET
inlawrev-3694	138	2	trend	trend	NOUN
inlawrev-3694	138	3	has	have	AUX
inlawrev-3694	138	4	led	lead	VERB
inlawrev-3694	138	5	,	,	PUNCT
inlawrev-3694	138	6	among	among	ADP
inlawrev-3694	138	7	other	other	ADJ
inlawrev-3694	138	8	things	thing	NOUN
inlawrev-3694	138	9	,	,	PUNCT
inlawrev-3694	138	10	to	to	ADP
inlawrev-3694	138	11	a	a	DET
inlawrev-3694	138	12	number	number	NOUN
inlawrev-3694	138	13	of	of	ADP
inlawrev-3694	138	14	recent	recent	ADJ
inlawrev-3694	138	15	cases	case	NOUN
inlawrev-3694	138	16	that	that	PRON
inlawrev-3694	138	17	have	have	AUX
inlawrev-3694	138	18	been	be	AUX
inlawrev-3694	138	19	adjudicated	adjudicate	VERB
inlawrev-3694	138	20	by	by	ADP
inlawrev-3694	138	21	the	the	DET
inlawrev-3694	138	22	tax	tax	NOUN
inlawrev-3694	138	23	court	court	NOUN
inlawrev-3694	138	24	and	and	CCONJ
inlawrev-3694	138	25	reviewed	review	VERB
inlawrev-3694	138	26	by	by	ADP
inlawrev-3694	138	27	the	the	DET
inlawrev-3694	138	28	circuit	circuit	NOUN
inlawrev-3694	138	29	courts	court	NOUN
inlawrev-3694	138	30	of	of	ADP
inlawrev-3694	138	31	appeal	appeal	NOUN
inlawrev-3694	138	32	.	.	PUNCT
inlawrev-3694	139	1	since	since	SCONJ
inlawrev-3694	139	2	the	the	DET
inlawrev-3694	139	3	early	early	ADJ
inlawrev-3694	139	4	decisions	decision	NOUN
inlawrev-3694	139	5	of	of	ADP
inlawrev-3694	139	6	the	the	DET
inlawrev-3694	139	7	supreme	supreme	PROPN
inlawrev-3694	139	8	court	court	PROPN
inlawrev-3694	139	9	,	,	PUNCT
inlawrev-3694	139	10	the	the	DET
inlawrev-3694	139	11	test	test	NOUN
inlawrev-3694	139	12	for	for	ADP
inlawrev-3694	139	13	determining	determine	VERB
inlawrev-3694	139	14	whether	whether	SCONJ
inlawrev-3694	139	15	a	a	DET
inlawrev-3694	139	16	transaction	transaction	NOUN
inlawrev-3694	139	17	has	have	VERB
inlawrev-3694	139	18	"	"	PUNCT
inlawrev-3694	139	19	economic	economic	ADJ
inlawrev-3694	139	20	substance	substance	NOUN
inlawrev-3694	139	21	"	"	PUNCT
inlawrev-3694	139	22	has	have	AUX
inlawrev-3694	139	23	generally	generally	ADV
inlawrev-3694	139	24	evolved	evolve	VERB
inlawrev-3694	139	25	in	in	ADP
inlawrev-3694	139	26	the	the	DET
inlawrev-3694	139	27	circuit	circuit	NOUN
inlawrev-3694	139	28	courts	court	NOUN
inlawrev-3694	139	29	of	of	ADP
inlawrev-3694	139	30	appeal	appeal	NOUN
inlawrev-3694	139	31	.	.	PUNCT
inlawrev-3694	140	1	the	the	DET
inlawrev-3694	140	2	discussion	discussion	NOUN
inlawrev-3694	140	3	below	below	ADP
inlawrev-3694	140	4	seeks	seek	VERB
inlawrev-3694	140	5	to	to	PART
inlawrev-3694	140	6	illustrate	illustrate	VERB
inlawrev-3694	140	7	a	a	DET
inlawrev-3694	140	8	general	general	ADJ
inlawrev-3694	140	9	trend	trend	NOUN
inlawrev-3694	140	10	in	in	ADP
inlawrev-3694	140	11	relation	relation	NOUN
inlawrev-3694	140	12	to	to	ADP
inlawrev-3694	140	13	the	the	DET
inlawrev-3694	140	14	sequence	sequence	NOUN
inlawrev-3694	140	15	of	of	ADP
inlawrev-3694	140	16	activities	activity	NOUN
inlawrev-3694	140	17	engaged	engage	VERB
inlawrev-3694	140	18	in	in	ADP
inlawrev-3694	140	19	by	by	ADP
inlawrev-3694	140	20	taxpayers	taxpayer	NOUN
inlawrev-3694	140	21	and	and	CCONJ
inlawrev-3694	140	22	their	their	PRON
inlawrev-3694	140	23	professional	professional	ADJ
inlawrev-3694	140	24	advisors	advisor	NOUN
inlawrev-3694	140	25	in	in	ADP
inlawrev-3694	140	26	tax	tax	NOUN
inlawrev-3694	140	27	shelter	shelter	NOUN
inlawrev-3694	140	28	cases	case	NOUN
inlawrev-3694	140	29	.	.	PUNCT
inlawrev-3694	141	1	this	this	DET
inlawrev-3694	141	2	trend	trend	NOUN
inlawrev-3694	141	3	appears	appear	VERB
inlawrev-3694	141	4	to	to	PART
inlawrev-3694	141	5	indicate	indicate	VERB
inlawrev-3694	141	6	the	the	DET
inlawrev-3694	141	7	primary	primary	ADJ
inlawrev-3694	141	8	motives	motive	NOUN
inlawrev-3694	141	9	of	of	ADP
inlawrev-3694	141	10	the	the	DET
inlawrev-3694	141	11	taxpayer	taxpayer	NOUN
inlawrev-3694	141	12	to	to	PART
inlawrev-3694	141	13	either	either	CCONJ
inlawrev-3694	141	14	avoid	avoid	VERB
inlawrev-3694	141	15	taxes	taxis	NOUN
inlawrev-3694	141	16	or	or	CCONJ
inlawrev-3694	141	17	,	,	PUNCT
inlawrev-3694	141	18	in	in	ADP
inlawrev-3694	141	19	the	the	DET
inlawrev-3694	141	20	event	event	NOUN
inlawrev-3694	141	21	the	the	DET
inlawrev-3694	141	22	transaction	transaction	NOUN
inlawrev-3694	141	23	is	be	AUX
inlawrev-3694	141	24	challenged	challenge	VERB
inlawrev-3694	141	25	,	,	PUNCT
inlawrev-3694	141	26	avoid	avoid	VERB
inlawrev-3694	141	27	the	the	DET
inlawrev-3694	141	28	payment	payment	NOUN
inlawrev-3694	141	29	of	of	ADP
inlawrev-3694	141	30	any	any	DET
inlawrev-3694	141	31	penalties	penalty	NOUN
inlawrev-3694	141	32	associated	associate	VERB
inlawrev-3694	141	33	with	with	ADP
inlawrev-3694	141	34	the	the	DET
inlawrev-3694	141	35	nonpayment	nonpayment	NOUN
inlawrev-3694	141	36	of	of	ADP
inlawrev-3694	141	37	such	such	ADJ
inlawrev-3694	141	38	taxes	taxis	NOUN
inlawrev-3694	141	39	.	.	PUNCT
inlawrev-3694	142	1	it	it	PRON
inlawrev-3694	142	2	is	be	AUX
inlawrev-3694	142	3	that	that	DET
inlawrev-3694	142	4	same	same	ADJ
inlawrev-3694	142	5	sequence	sequence	NOUN
inlawrev-3694	142	6	of	of	ADP
inlawrev-3694	142	7	engaging	engage	VERB
inlawrev-3694	142	8	in	in	ADP
inlawrev-3694	142	9	the	the	DET
inlawrev-3694	142	10	transaction	transaction	NOUN
inlawrev-3694	142	11	that	that	PRON
inlawrev-3694	142	12	reveals	reveal	VERB
inlawrev-3694	142	13	the	the	DET
inlawrev-3694	142	14	deficiency	deficiency	NOUN
inlawrev-3694	142	15	or	or	CCONJ
inlawrev-3694	142	16	defect	defect	NOUN
inlawrev-3694	142	17	of	of	ADP
inlawrev-3694	142	18	the	the	DET
inlawrev-3694	142	19	economic	economic	ADJ
inlawrev-3694	142	20	substance	substance	NOUN
inlawrev-3694	142	21	analysis	analysis	NOUN
inlawrev-3694	142	22	that	that	PRON
inlawrev-3694	142	23	ultimately	ultimately	ADV
inlawrev-3694	142	24	frees	free	VERB
inlawrev-3694	142	25	taxpayers	taxpayer	NOUN
inlawrev-3694	142	26	and	and	CCONJ
inlawrev-3694	142	27	their	their	PRON
inlawrev-3694	142	28	tax	tax	NOUN
inlawrev-3694	142	29	advisors	advisor	NOUN
inlawrev-3694	142	30	to	to	PART
inlawrev-3694	142	31	engage	engage	VERB
inlawrev-3694	142	32	in	in	ADP
inlawrev-3694	142	33	such	such	ADJ
inlawrev-3694	142	34	activities	activity	NOUN
inlawrev-3694	142	35	.	.	PUNCT
inlawrev-3694	143	1	32	32	NUM
inlawrev-3694	143	2	.	.	PUNCT
inlawrev-3694	144	1	i	i	PRON
inlawrev-3694	144	2	d.	d.	PROPN
inlawrev-3694	144	3	33	33	NUM
inlawrev-3694	144	4	.	.	PUNCT
inlawrev-3694	145	1	i	i	PRON
inlawrev-3694	145	2	d.	d.	PROPN
inlawrev-3694	145	3	34	34	NUM
inlawrev-3694	145	4	.	.	PUNCT
inlawrev-3694	146	1	i	i	PRON
inlawrev-3694	146	2	d.	d.	PROPN
inlawrev-3694	146	3	at	at	ADP
inlawrev-3694	146	4	366	366	NUM
inlawrev-3694	146	5	.	.	PUNCT
inlawrev-3694	147	1	35	35	NUM
inlawrev-3694	147	2	.	.	PUNCT
inlawrev-3694	148	1	i	i	PRON
inlawrev-3694	148	2	d.	d.	PROPN
inlawrev-3694	148	3	36	36	NUM
inlawrev-3694	148	4	.	.	PUNCT
inlawrev-3694	149	1	i	i	PRON
inlawrev-3694	149	2	d.	d.	PROPN
inlawrev-3694	149	3	37	37	NUM
inlawrev-3694	149	4	.	.	PUNCT
inlawrev-3694	149	5	is	be	AUX
inlawrev-3694	149	6	it	it	PRON
inlawrev-3694	149	7	merely	merely	ADV
inlawrev-3694	149	8	a	a	DET
inlawrev-3694	149	9	coincidence	coincidence	NOUN
inlawrev-3694	149	10	that	that	SCONJ
inlawrev-3694	149	11	the	the	DET
inlawrev-3694	149	12	company	company	NOUN
inlawrev-3694	149	13	appears	appear	VERB
inlawrev-3694	149	14	to	to	PART
inlawrev-3694	149	15	have	have	AUX
inlawrev-3694	149	16	obtained	obtain	VERB
inlawrev-3694	149	17	approximately	approximately	ADV
inlawrev-3694	149	18	onethird	onethird	NOUN
inlawrev-3694	149	19	of	of	ADP
inlawrev-3694	149	20	the	the	DET
inlawrev-3694	149	21	tax	tax	NOUN
inlawrev-3694	149	22	savings	saving	NOUN
inlawrev-3694	149	23	and	and	CCONJ
inlawrev-3694	149	24	the	the	DET
inlawrev-3694	149	25	taxpayers	taxpayer	NOUN
inlawrev-3694	149	26	took	take	VERB
inlawrev-3694	149	27	two	two	NUM
inlawrev-3694	149	28	-	-	PUNCT
inlawrev-3694	149	29	thirds	third	NOUN
inlawrev-3694	149	30	?	?	PUNCT
inlawrev-3694	150	1	38	38	NUM
inlawrev-3694	150	2	.	.	PUNCT
inlawrev-3694	151	1	knetsch	knetsch	PROPN
inlawrev-3694	151	2	,	,	PUNCT
inlawrev-3694	151	3	364	364	NUM
inlawrev-3694	151	4	u.s	u.s	PROPN
inlawrev-3694	151	5	.	.	PROPN
inlawrev-3694	151	6	at	at	ADP
inlawrev-3694	151	7	366	366	NUM
inlawrev-3694	151	8	;	;	PUNCT
inlawrev-3694	151	9	see	see	VERB
inlawrev-3694	151	10	also	also	ADV
inlawrev-3694	151	11	am	be	AUX
inlawrev-3694	151	12	.	.	PUNCT
inlawrev-3694	152	1	elec	elec	PROPN
inlawrev-3694	152	2	.	.	PROPN
inlawrev-3694	152	3	power	power	PROPN
inlawrev-3694	152	4	co.	co.	PROPN
inlawrev-3694	152	5	v.	v.	PROPN
inlawrev-3694	152	6	united	united	PROPN
inlawrev-3694	152	7	states	states	PROPN
inlawrev-3694	152	8	,	,	PUNCT
inlawrev-3694	152	9	326	326	NUM
inlawrev-3694	152	10	f.3d	f.3d	NUM
inlawrev-3694	152	11	737	737	NUM
inlawrev-3694	152	12	,	,	PUNCT
inlawrev-3694	152	13	743	743	NUM
inlawrev-3694	152	14	(	(	PUNCT
inlawrev-3694	152	15	6th	6th	ADJ
inlawrev-3694	152	16	cir	cir	NOUN
inlawrev-3694	152	17	.	.	PROPN
inlawrev-3694	152	18	2003	2003	NUM
inlawrev-3694	152	19	)	)	PUNCT
inlawrev-3694	152	20	,	,	PUNCT
inlawrev-3694	152	21	cert	cert	NOUN
inlawrev-3694	152	22	,	,	PUNCT
inlawrev-3694	152	23	denied	deny	VERB
inlawrev-3694	152	24	,	,	PUNCT
inlawrev-3694	153	1	540	540	NUM
inlawrev-3694	153	2	u.s	u.s	PROPN
inlawrev-3694	153	3	.	.	PROPN
inlawrev-3694	153	4	1104	1104	NUM
inlawrev-3694	153	5	(	(	PUNCT
inlawrev-3694	153	6	2004	2004	NUM
inlawrev-3694	153	7	)	)	PUNCT
inlawrev-3694	153	8	.	.	PUNCT
inlawrev-3694	154	1	302	302	NUM
inlawrev-3694	154	2	indiana	indiana	PROPN
inlawrev-3694	154	3	law	law	PROPN
inlawrev-3694	154	4	review	review	NOUN
inlawrev-3694	154	5	[	[	X
inlawrev-3694	154	6	vol	vol	NOUN
inlawrev-3694	154	7	.	.	PUNCT
inlawrev-3694	154	8	38:295	38:295	NUM
inlawrev-3694	154	9	a.	a.	NOUN
inlawrev-3694	154	10	fourth	fourth	ADJ
inlawrev-3694	154	11	circuit	circuit	NOUN
inlawrev-3694	154	12	—	—	PUNCT
inlawrev-3694	154	13	rice	rice	PROPN
inlawrev-3694	154	14	's	's	PART
inlawrev-3694	154	15	toyota	toyota	PROPN
inlawrev-3694	154	16	world	world	PROPN
inlawrev-3694	154	17	,	,	PUNCT
inlawrev-3694	154	18	inc	inc	PROPN
inlawrev-3694	154	19	.	.	PROPN
inlawrev-3694	154	20	v.	v.	ADP
inlawrev-3694	154	21	commissioner.—in	commissioner.—in	PROPN
inlawrev-3694	154	22	rice	rice	NOUN
inlawrev-3694	154	23	's	's	PART
inlawrev-3694	154	24	toyota	toyota	PROPN
inlawrev-3694	154	25	world	world	PROPN
inlawrev-3694	154	26	,	,	PUNCT
inlawrev-3694	154	27	inc	inc	PROPN
inlawrev-3694	154	28	.	.	PROPN
inlawrev-3694	155	1	v.	v.	ADP
inlawrev-3694	155	2	commissioner,^^	commissioner,^^	PROPN
inlawrev-3694	156	1	the	the	DET
inlawrev-3694	156	2	taxpayer	taxpayer	NOUN
inlawrev-3694	156	3	was	be	AUX
inlawrev-3694	156	4	primarily	primarily	ADV
inlawrev-3694	156	5	engaged	engage	VERB
inlawrev-3694	156	6	in	in	ADP
inlawrev-3694	156	7	the	the	DET
inlawrev-3694	156	8	sale	sale	NOUN
inlawrev-3694	156	9	of	of	ADP
inlawrev-3694	156	10	new	new	ADJ
inlawrev-3694	156	11	and	and	CCONJ
inlawrev-3694	156	12	used	used	ADJ
inlawrev-3694	156	13	automobiles	automobile	NOUN
inlawrev-3694	156	14	.	.	PUNCT
inlawrev-3694	157	1	"^^	"^^	PROPN
inlawrev-3694	157	2	mr	mr	PROPN
inlawrev-3694	157	3	.	.	PROPN
inlawrev-3694	157	4	rice	rice	PROPN
inlawrev-3694	157	5	,	,	PUNCT
inlawrev-3694	157	6	taxpayer	taxpayer	NOUN
inlawrev-3694	157	7	'	'	PART
inlawrev-3694	157	8	s	s	NOUN
inlawrev-3694	157	9	founder	founder	NOUN
inlawrev-3694	157	10	and	and	CCONJ
inlawrev-3694	157	11	president	president	NOUN
inlawrev-3694	157	12	,	,	PUNCT
inlawrev-3694	157	13	"	"	PUNCT
inlawrev-3694	157	14	learned	learn	VERB
inlawrev-3694	157	15	about	about	ADP
inlawrev-3694	157	16	computer	computer	NOUN
inlawrev-3694	157	17	purchase	purchase	NOUN
inlawrev-3694	157	18	and	and	CCONJ
inlawrev-3694	157	19	leaseback	leaseback	NOUN
inlawrev-3694	157	20	transactions	transaction	NOUN
inlawrev-3694	157	21	through	through	ADP
inlawrev-3694	157	22	a	a	DET
inlawrev-3694	157	23	friend	friend	NOUN
inlawrev-3694	157	24	who	who	PRON
inlawrev-3694	157	25	had	have	AUX
inlawrev-3694	157	26	entered	enter	VERB
inlawrev-3694	157	27	into	into	ADP
inlawrev-3694	157	28	similar	similar	ADJ
inlawrev-3694	157	29	transactions	transaction	NOUN
inlawrev-3694	157	30	with	with	ADP
inlawrev-3694	157	31	finalco	finalco	NOUN
inlawrev-3694	157	32	,	,	PUNCT
inlawrev-3694	157	33	"	"	PUNCT
inlawrev-3694	157	34	a	a	DET
inlawrev-3694	157	35	computer	computer	NOUN
inlawrev-3694	157	36	leasing	leasing	NOUN
inlawrev-3694	157	37	corporation	corporation	NOUN
inlawrev-3694	157	38	.	.	PUNCT
inlawrev-3694	158	1	"^^	"^^	PROPN
inlawrev-3694	158	2	in	in	ADP
inlawrev-3694	158	3	february	february	PROPN
inlawrev-3694	158	4	1976	1976	NUM
inlawrev-3694	158	5	,	,	PUNCT
inlawrev-3694	158	6	taxpayer	taxpayer	NOUN
inlawrev-3694	158	7	entered	enter	VERB
inlawrev-3694	158	8	into	into	ADP
inlawrev-3694	158	9	an	an	DET
inlawrev-3694	158	10	agreement	agreement	NOUN
inlawrev-3694	158	11	with	with	ADP
inlawrev-3694	158	12	finalco	finalco	NOUN
inlawrev-3694	158	13	to	to	PART
inlawrev-3694	158	14	purchase	purchase	VERB
inlawrev-3694	158	15	a	a	DET
inlawrev-3694	158	16	used	use	VERB
inlawrev-3694	158	17	computer	computer	NOUN
inlawrev-3694	158	18	from	from	ADP
inlawrev-3694	158	19	finalco	finalco	NOUN
inlawrev-3694	158	20	for	for	ADP
inlawrev-3694	158	21	$	$	SYM
inlawrev-3694	158	22	1,455,227	1,455,227	NUM
inlawrev-3694	158	23	payable	payable	ADJ
inlawrev-3694	158	24	over	over	ADP
inlawrev-3694	158	25	eight	eight	NUM
inlawrev-3694	158	26	years	year	NOUN
inlawrev-3694	158	27	.	.	PUNCT
inlawrev-3694	159	1	finalco	finalco	NOUN
inlawrev-3694	159	2	then	then	ADV
inlawrev-3694	159	3	leased	lease	VERB
inlawrev-3694	159	4	the	the	DET
inlawrev-3694	159	5	computer	computer	NOUN
inlawrev-3694	159	6	back	back	ADV
inlawrev-3694	159	7	from	from	ADP
inlawrev-3694	159	8	taxpayer	taxpayer	NOUN
inlawrev-3694	159	9	paying	pay	VERB
inlawrev-3694	159	10	rent	rent	NOUN
inlawrev-3694	159	11	to	to	ADP
inlawrev-3694	159	12	taxpayer	taxpayer	NOUN
inlawrev-3694	159	13	over	over	ADP
inlawrev-3694	159	14	the	the	DET
inlawrev-3694	159	15	same	same	ADJ
inlawrev-3694	159	16	eight	eight	NUM
inlawrev-3694	159	17	year	year	NOUN
inlawrev-3694	159	18	period	period	NOUN
inlawrev-3694	159	19	.	.	PUNCT
inlawrev-3694	160	1	"^^	"^^	ADJ
inlawrev-3694	160	2	payments	payment	NOUN
inlawrev-3694	160	3	made	make	VERB
inlawrev-3694	160	4	by	by	ADP
inlawrev-3694	160	5	finalco	finalco	NOUN
inlawrev-3694	160	6	to	to	ADP
inlawrev-3694	160	7	taxpayer	taxpayer	NOUN
inlawrev-3694	160	8	annually	annually	ADV
inlawrev-3694	160	9	exceeded	exceed	VERB
inlawrev-3694	160	10	the	the	DET
inlawrev-3694	160	11	payments	payment	NOUN
inlawrev-3694	160	12	made	make	VERB
inlawrev-3694	160	13	by	by	ADP
inlawrev-3694	160	14	taxpayer	taxpayer	NOUN
inlawrev-3694	160	15	to	to	PART
inlawrev-3694	160	16	finalco	finalco	VERB
inlawrev-3694	160	17	by	by	ADP
inlawrev-3694	160	18	$	$	SYM
inlawrev-3694	160	19	10,000	10,000	NUM
inlawrev-3694	160	20	.	.	PUNCT
inlawrev-3694	161	1	contemporaneous	contemporaneous	ADJ
inlawrev-3694	161	2	with	with	ADP
inlawrev-3694	161	3	the	the	DET
inlawrev-3694	161	4	sale	sale	NOUN
inlawrev-3694	161	5	and	and	CCONJ
inlawrev-3694	161	6	leaseback	leaseback	NOUN
inlawrev-3694	161	7	,	,	PUNCT
inlawrev-3694	161	8	finalco	finalco	NOUN
inlawrev-3694	161	9	subleased	sublease	VERB
inlawrev-3694	161	10	the	the	DET
inlawrev-3694	161	11	computer	computer	NOUN
inlawrev-3694	161	12	to	to	ADP
inlawrev-3694	161	13	a	a	DET
inlawrev-3694	161	14	third	third	ADJ
inlawrev-3694	161	15	party	party	NOUN
inlawrev-3694	161	16	.	.	PUNCT
inlawrev-3694	162	1	"^^	"^^	PROPN
inlawrev-3694	162	2	in	in	ADP
inlawrev-3694	162	3	may	may	PROPN
inlawrev-3694	162	4	or	or	CCONJ
inlawrev-3694	162	5	early	early	ADJ
inlawrev-3694	162	6	june	june	PROPN
inlawrev-3694	162	7	1976	1976	NUM
inlawrev-3694	162	8	,	,	PUNCT
inlawrev-3694	162	9	after	after	ADP
inlawrev-3694	162	10	entering	enter	VERB
inlawrev-3694	162	11	into	into	ADP
inlawrev-3694	162	12	the	the	DET
inlawrev-3694	162	13	above	above	ADJ
inlawrev-3694	162	14	agreement	agreement	NOUN
inlawrev-3694	162	15	,	,	PUNCT
inlawrev-3694	162	16	taxpayer	taxpayer	NOUN
inlawrev-3694	162	17	received	receive	VERB
inlawrev-3694	162	18	projections	projection	NOUN
inlawrev-3694	162	19	from	from	ADP
inlawrev-3694	162	20	finalco	finalco	NOUN
inlawrev-3694	162	21	indicating	indicate	VERB
inlawrev-3694	162	22	that	that	SCONJ
inlawrev-3694	162	23	under	under	ADP
inlawrev-3694	162	24	the	the	DET
inlawrev-3694	162	25	agreement	agreement	NOUN
inlawrev-3694	162	26	taxpayer	taxpayer	NOUN
inlawrev-3694	162	27	was	be	AUX
inlawrev-3694	162	28	expected	expect	VERB
inlawrev-3694	162	29	to	to	PART
inlawrev-3694	162	30	realize	realize	VERB
inlawrev-3694	162	31	total	total	ADJ
inlawrev-3694	162	32	projected	project	VERB
inlawrev-3694	162	33	losses	loss	NOUN
inlawrev-3694	162	34	from	from	ADP
inlawrev-3694	162	35	accelerated	accelerated	ADJ
inlawrev-3694	162	36	depreciation	depreciation	NOUN
inlawrev-3694	162	37	of	of	ADP
inlawrev-3694	162	38	$	$	SYM
inlawrev-3694	162	39	782,063	782,063	NUM
inlawrev-3694	162	40	during	during	ADP
inlawrev-3694	162	41	the	the	DET
inlawrev-3694	162	42	first	first	ADJ
inlawrev-3694	162	43	five	five	NUM
inlawrev-3694	162	44	years	year	NOUN
inlawrev-3694	162	45	.	.	PUNCT
inlawrev-3694	163	1	based	base	VERB
inlawrev-3694	163	2	upon	upon	SCONJ
inlawrev-3694	163	3	projections	projection	NOUN
inlawrev-3694	163	4	and	and	CCONJ
inlawrev-3694	163	5	other	other	ADJ
inlawrev-3694	163	6	discussions	discussion	NOUN
inlawrev-3694	163	7	,	,	PUNCT
inlawrev-3694	163	8	finalco	finalco	NOUN
inlawrev-3694	163	9	prepared	prepare	VERB
inlawrev-3694	163	10	a	a	DET
inlawrev-3694	163	11	leasing	leasing	NOUN
inlawrev-3694	163	12	memorandum	memorandum	NOUN
inlawrev-3694	163	13	which	which	PRON
inlawrev-3694	163	14	stated	state	VERB
inlawrev-3694	163	15	that	that	SCONJ
inlawrev-3694	163	16	the	the	DET
inlawrev-3694	163	17	transaction	transaction	NOUN
inlawrev-3694	163	18	was	be	AUX
inlawrev-3694	163	19	"	"	PUNCT
inlawrev-3694	163	20	suitable	suitable	ADJ
inlawrev-3694	163	21	only	only	ADV
inlawrev-3694	163	22	for	for	ADP
inlawrev-3694	163	23	persons	person	NOUN
inlawrev-3694	163	24	anticipating	anticipate	VERB
inlawrev-3694	163	25	substantial	substantial	ADJ
inlawrev-3694	163	26	taxable	taxable	ADJ
inlawrev-3694	163	27	income	income	NOUN
inlawrev-3694	163	28	from	from	ADP
inlawrev-3694	163	29	other	other	ADJ
inlawrev-3694	163	30	sources	source	NOUN
inlawrev-3694	163	31	.	.	PUNCT
inlawrev-3694	164	1	"^"^	"^"^	PROPN
inlawrev-3694	164	2	thus	thus	ADV
inlawrev-3694	164	3	,	,	PUNCT
inlawrev-3694	164	4	the	the	DET
inlawrev-3694	164	5	leasing	leasing	NOUN
inlawrev-3694	164	6	memorandum	memorandum	NOUN
inlawrev-3694	164	7	focused	focus	VERB
inlawrev-3694	164	8	on	on	ADP
inlawrev-3694	164	9	the	the	DET
inlawrev-3694	164	10	tax	tax	NOUN
inlawrev-3694	164	11	benefits	benefit	NOUN
inlawrev-3694	164	12	related	relate	VERB
inlawrev-3694	164	13	to	to	ADP
inlawrev-3694	164	14	the	the	DET
inlawrev-3694	164	15	depreciation	depreciation	NOUN
inlawrev-3694	164	16	deductions	deduction	NOUN
inlawrev-3694	164	17	and	and	CCONJ
inlawrev-3694	164	18	qualified	qualified	ADJ
inlawrev-3694	164	19	that	that	SCONJ
inlawrev-3694	164	20	these	these	DET
inlawrev-3694	164	21	deductions	deduction	NOUN
inlawrev-3694	164	22	would	would	AUX
inlawrev-3694	164	23	benefit	benefit	VERB
inlawrev-3694	164	24	only	only	ADV
inlawrev-3694	164	25	individuals	individual	NOUN
inlawrev-3694	164	26	that	that	PRON
inlawrev-3694	164	27	had	have	VERB
inlawrev-3694	164	28	income	income	NOUN
inlawrev-3694	164	29	substantial	substantial	ADJ
inlawrev-3694	164	30	enough	enough	ADV
inlawrev-3694	164	31	to	to	PART
inlawrev-3694	164	32	be	be	AUX
inlawrev-3694	164	33	able	able	ADJ
inlawrev-3694	164	34	to	to	PART
inlawrev-3694	164	35	take	take	VERB
inlawrev-3694	164	36	advantage	advantage	NOUN
inlawrev-3694	164	37	of	of	ADP
inlawrev-3694	164	38	the	the	DET
inlawrev-3694	164	39	depreciation	depreciation	NOUN
inlawrev-3694	164	40	deductions	deduction	NOUN
inlawrev-3694	164	41	.	.	PUNCT
inlawrev-3694	165	1	the	the	DET
inlawrev-3694	165	2	commissioner	commissioner	NOUN
inlawrev-3694	165	3	disallowed	disallow	VERB
inlawrev-3694	165	4	taxpayer	taxpayer	NOUN
inlawrev-3694	165	5	's	's	PART
inlawrev-3694	165	6	interest	interest	NOUN
inlawrev-3694	165	7	and	and	CCONJ
inlawrev-3694	165	8	depreciation	depreciation	NOUN
inlawrev-3694	165	9	deductions	deduction	NOUN
inlawrev-3694	165	10	in	in	ADP
inlawrev-3694	165	11	relation	relation	NOUN
inlawrev-3694	165	12	to	to	ADP
inlawrev-3694	165	13	a	a	DET
inlawrev-3694	165	14	sale	sale	NOUN
inlawrev-3694	165	15	and	and	CCONJ
inlawrev-3694	165	16	leaseback	leaseback	NOUN
inlawrev-3694	165	17	transaction	transaction	NOUN
inlawrev-3694	165	18	asserting	assert	VERB
inlawrev-3694	165	19	that	that	SCONJ
inlawrev-3694	165	20	the	the	DET
inlawrev-3694	165	21	transaction	transaction	NOUN
inlawrev-3694	165	22	was	be	AUX
inlawrev-3694	165	23	a	a	DET
inlawrev-3694	165	24	tax	tax	NOUN
inlawrev-3694	165	25	avoidance	avoidance	NOUN
inlawrev-3694	165	26	scheme	scheme	NOUN
inlawrev-3694	165	27	which	which	PRON
inlawrev-3694	165	28	should	should	AUX
inlawrev-3694	165	29	be	be	AUX
inlawrev-3694	165	30	disregarded	disregard	VERB
inlawrev-3694	165	31	for	for	ADP
inlawrev-3694	165	32	federal	federal	ADJ
inlawrev-3694	165	33	income	income	NOUN
inlawrev-3694	165	34	tax	tax	NOUN
inlawrev-3694	165	35	purposes	purpose	NOUN
inlawrev-3694	165	36	.	.	PUNCT
inlawrev-3694	166	1	the	the	DET
inlawrev-3694	166	2	tax	tax	NOUN
inlawrev-3694	166	3	court	court	NOUN
inlawrev-3694	166	4	applied	apply	VERB
inlawrev-3694	166	5	a	a	DET
inlawrev-3694	166	6	two	two	NUM
inlawrev-3694	166	7	-	-	PUNCT
inlawrev-3694	166	8	pronged	pronged	ADJ
inlawrev-3694	166	9	inquiry	inquiry	NOUN
inlawrev-3694	166	10	to	to	PART
inlawrev-3694	166	11	determine	determine	VERB
inlawrev-3694	166	12	whether	whether	SCONJ
inlawrev-3694	166	13	the	the	DET
inlawrev-3694	166	14	transaction	transaction	NOUN
inlawrev-3694	166	15	was	be	AUX
inlawrev-3694	166	16	,	,	PUNCT
inlawrev-3694	166	17	for	for	ADP
inlawrev-3694	166	18	tax	tax	NOUN
inlawrev-3694	166	19	purposes	purpose	NOUN
inlawrev-3694	166	20	,	,	PUNCT
inlawrev-3694	166	21	a	a	DET
inlawrev-3694	166	22	sham	sham	NOUN
inlawrev-3694	166	23	.	.	PUNCT
inlawrev-3694	167	1	"^^	"^^	PROPN
inlawrev-3694	167	2	the	the	DET
inlawrev-3694	167	3	court	court	NOUN
inlawrev-3694	167	4	of	of	ADP
inlawrev-3694	167	5	appeals	appeal	NOUN
inlawrev-3694	167	6	agreed	agree	VERB
inlawrev-3694	167	7	with	with	ADP
inlawrev-3694	167	8	the	the	DET
inlawrev-3694	167	9	tax	tax	NOUN
inlawrev-3694	167	10	court	court	NOUN
inlawrev-3694	167	11	's	's	PART
inlawrev-3694	167	12	analysis	analysis	NOUN
inlawrev-3694	167	13	that	that	PRON
inlawrev-3694	167	14	to	to	PART
inlawrev-3694	167	15	treat	treat	VERB
inlawrev-3694	167	16	a	a	DET
inlawrev-3694	167	17	transaction	transaction	NOUN
inlawrev-3694	167	18	as	as	ADP
inlawrev-3694	167	19	a	a	DET
inlawrev-3694	167	20	sham	sham	NOUN
inlawrev-3694	167	21	,	,	PUNCT
inlawrev-3694	167	22	the	the	DET
inlawrev-3694	167	23	court	court	NOUN
inlawrev-3694	167	24	must	must	AUX
inlawrev-3694	167	25	find	find	VERB
inlawrev-3694	167	26	(	(	PUNCT
inlawrev-3694	167	27	1	1	NUM
inlawrev-3694	167	28	)	)	PUNCT
inlawrev-3694	167	29	"	"	PUNCT
inlawrev-3694	167	30	that	that	SCONJ
inlawrev-3694	167	31	the	the	DET
inlawrev-3694	167	32	taxpayer	taxpayer	NOUN
inlawrev-3694	167	33	was	be	AUX
inlawrev-3694	167	34	motivated	motivate	VERB
inlawrev-3694	167	35	by	by	ADP
inlawrev-3694	167	36	no	no	DET
inlawrev-3694	167	37	business	business	NOUN
inlawrev-3694	167	38	purposes	purpose	NOUN
inlawrev-3694	167	39	other	other	ADJ
inlawrev-3694	167	40	than	than	ADP
inlawrev-3694	167	41	obtaining	obtain	VERB
inlawrev-3694	167	42	tax	tax	NOUN
inlawrev-3694	167	43	benefits	benefit	NOUN
inlawrev-3694	167	44	in	in	ADP
inlawrev-3694	167	45	entering	enter	VERB
inlawrev-3694	167	46	the	the	DET
inlawrev-3694	167	47	transaction	transaction	NOUN
inlawrev-3694	167	48	,	,	PUNCT
inlawrev-3694	167	49	"	"	PUNCT
inlawrev-3694	167	50	and	and	CCONJ
inlawrev-3694	167	51	(	(	PUNCT
inlawrev-3694	167	52	2	2	X
inlawrev-3694	167	53	)	)	PUNCT
inlawrev-3694	167	54	"	"	PUNCT
inlawrev-3694	167	55	that	that	SCONJ
inlawrev-3694	167	56	the	the	DET
inlawrev-3694	167	57	transaction	transaction	NOUN
inlawrev-3694	167	58	has	have	VERB
inlawrev-3694	167	59	no	no	DET
inlawrev-3694	167	60	economic	economic	ADJ
inlawrev-3694	167	61	substance	substance	NOUN
inlawrev-3694	167	62	because	because	SCONJ
inlawrev-3694	167	63	no	no	DET
inlawrev-3694	167	64	reasonable	reasonable	ADJ
inlawrev-3694	167	65	possibility	possibility	NOUN
inlawrev-3694	167	66	of	of	ADP
inlawrev-3694	167	67	a	a	DET
inlawrev-3694	167	68	[	[	X
inlawrev-3694	167	69	pre	pre	NOUN
inlawrev-3694	167	70	-	-	NOUN
inlawrev-3694	167	71	tax	tax	ADJ
inlawrev-3694	167	72	]	]	PUNCT
inlawrev-3694	167	73	profit	profit	NOUN
inlawrev-3694	167	74	exists	exist	VERB
inlawrev-3694	167	75	.	.	PUNCT
inlawrev-3694	168	1	'	'	PUNCT
inlawrev-3694	168	2	"	"	PUNCT
inlawrev-3694	168	3	^^	^^	PUNCT
inlawrev-3694	168	4	thus	thus	ADV
inlawrev-3694	168	5	,	,	PUNCT
inlawrev-3694	168	6	in	in	ADP
inlawrev-3694	168	7	order	order	NOUN
inlawrev-3694	168	8	to	to	PART
inlawrev-3694	168	9	avoid	avoid	VERB
inlawrev-3694	168	10	sham	sham	ADJ
inlawrev-3694	168	11	treatment	treatment	NOUN
inlawrev-3694	168	12	,	,	PUNCT
inlawrev-3694	168	13	the	the	DET
inlawrev-3694	168	14	test	test	NOUN
inlawrev-3694	168	15	requires	require	VERB
inlawrev-3694	168	16	that	that	SCONJ
inlawrev-3694	168	17	a	a	DET
inlawrev-3694	168	18	taxpayer	taxpayer	NOUN
inlawrev-3694	168	19	meet	meet	VERB
inlawrev-3694	168	20	a	a	DET
inlawrev-3694	168	21	minimum	minimum	ADJ
inlawrev-3694	168	22	threshold	threshold	NOUN
inlawrev-3694	168	23	of	of	ADP
inlawrev-3694	168	24	either	either	CCONJ
inlawrev-3694	168	25	a	a	DET
inlawrev-3694	168	26	business	business	NOUN
inlawrev-3694	168	27	purpose	purpose	NOUN
inlawrev-3694	168	28	or	or	CCONJ
inlawrev-3694	168	29	economic	economic	ADJ
inlawrev-3694	168	30	substance	substance	NOUN
inlawrev-3694	168	31	.	.	PUNCT
inlawrev-3694	169	1	"^^	"^^	PROPN
inlawrev-3694	169	2	39	39	NUM
inlawrev-3694	169	3	.	.	PUNCT
inlawrev-3694	170	1	rice	rice	PROPN
inlawrev-3694	170	2	's	's	PART
inlawrev-3694	170	3	toyota	toyota	PROPN
inlawrev-3694	170	4	world	world	PROPN
inlawrev-3694	170	5	,	,	PUNCT
inlawrev-3694	170	6	inc	inc	PROPN
inlawrev-3694	170	7	.	.	PROPN
inlawrev-3694	171	1	v.	v.	PROPN
inlawrev-3694	171	2	comm'r	comm'r	PROPN
inlawrev-3694	171	3	,	,	PUNCT
inlawrev-3694	171	4	752	752	NUM
inlawrev-3694	171	5	f.2d	f.2d	SYM
inlawrev-3694	171	6	89	89	NUM
inlawrev-3694	171	7	(	(	PUNCT
inlawrev-3694	171	8	4th	4th	ADJ
inlawrev-3694	171	9	cir	cir	NOUN
inlawrev-3694	171	10	.	.	PUNCT
inlawrev-3694	171	11	1985	1985	NUM
inlawrev-3694	171	12	)	)	PUNCT
inlawrev-3694	171	13	.	.	PUNCT
inlawrev-3694	172	1	40	40	NUM
inlawrev-3694	172	2	.	.	PUNCT
inlawrev-3694	173	1	i	i	PRON
inlawrev-3694	173	2	d.	d.	PROPN
inlawrev-3694	173	3	at	at	ADP
inlawrev-3694	173	4	91	91	NUM
inlawrev-3694	173	5	.	.	PUNCT
inlawrev-3694	174	1	41	41	NUM
inlawrev-3694	174	2	.	.	PUNCT
inlawrev-3694	175	1	i	i	PRON
inlawrev-3694	175	2	d.	d.	PROPN
inlawrev-3694	175	3	42	42	NUM
inlawrev-3694	175	4	.	.	PUNCT
inlawrev-3694	176	1	i	i	PRON
inlawrev-3694	176	2	d.	d.	PROPN
inlawrev-3694	176	3	43	43	NUM
inlawrev-3694	176	4	.	.	PUNCT
inlawrev-3694	177	1	i	i	PRON
inlawrev-3694	177	2	d.	d.	PROPN
inlawrev-3694	177	3	44	44	NUM
inlawrev-3694	177	4	.	.	PUNCT
inlawrev-3694	178	1	rice	rice	PROPN
inlawrev-3694	178	2	's	's	PART
inlawrev-3694	178	3	toyota	toyota	PROPN
inlawrev-3694	178	4	world	world	NOUN
inlawrev-3694	178	5	,	,	PUNCT
inlawrev-3694	178	6	inc	inc	PROPN
inlawrev-3694	178	7	v.	v.	ADP
inlawrev-3694	178	8	comm'r	comm'r	PROPN
inlawrev-3694	178	9	,	,	PUNCT
inlawrev-3694	178	10	81	81	NUM
inlawrev-3694	178	11	t.c	t.c	PROPN
inlawrev-3694	178	12	.	.	PROPN
inlawrev-3694	178	13	184	184	NUM
inlawrev-3694	178	14	,	,	PUNCT
inlawrev-3694	178	15	188	188	NUM
inlawrev-3694	178	16	-	-	SYM
inlawrev-3694	178	17	89	89	NUM
inlawrev-3694	178	18	(	(	PUNCT
inlawrev-3694	178	19	1983	1983	NUM
inlawrev-3694	178	20	)	)	PUNCT
inlawrev-3694	178	21	.	.	PUNCT
inlawrev-3694	179	1	45	45	NUM
inlawrev-3694	179	2	.	.	PUNCT
inlawrev-3694	180	1	rice	rice	PROPN
inlawrev-3694	180	2	's	's	PART
inlawrev-3694	180	3	toyota	toyota	PROPN
inlawrev-3694	180	4	world	world	PROPN
inlawrev-3694	180	5	,	,	PUNCT
inlawrev-3694	180	6	inc	inc	PROPN
inlawrev-3694	180	7	.	.	PROPN
inlawrev-3694	180	8	,	,	PUNCT
inlawrev-3694	180	9	752	752	NUM
inlawrev-3694	180	10	f.2d	f.2d	X
inlawrev-3694	180	11	at	at	ADP
inlawrev-3694	180	12	91	91	NUM
inlawrev-3694	180	13	.	.	PUNCT
inlawrev-3694	180	14	46	46	NUM
inlawrev-3694	180	15	.	.	PUNCT
inlawrev-3694	181	1	i	i	PRON
inlawrev-3694	181	2	d.	d.	PROPN
inlawrev-3694	181	3	47	47	NUM
inlawrev-3694	181	4	.	.	PUNCT
inlawrev-3694	182	1	i	i	PRON
inlawrev-3694	182	2	d.	d.	PROPN
inlawrev-3694	182	3	2005	2005	NUM
inlawrev-3694	182	4	]	]	PUNCT
inlawrev-3694	182	5	tax	tax	NOUN
inlawrev-3694	182	6	motivated	motivate	VERB
inlawrev-3694	182	7	transactions	transaction	NOUN
inlawrev-3694	182	8	303	303	NUM
inlawrev-3694	182	9	in	in	ADP
inlawrev-3694	182	10	analyzing	analyze	VERB
inlawrev-3694	182	11	the	the	DET
inlawrev-3694	182	12	second	second	ADJ
inlawrev-3694	182	13	prong	prong	NOUN
inlawrev-3694	182	14	of	of	ADP
inlawrev-3694	182	15	the	the	DET
inlawrev-3694	182	16	sham	sham	ADJ
inlawrev-3694	182	17	inquiry	inquiry	NOUN
inlawrev-3694	182	18	,	,	PUNCT
inlawrev-3694	182	19	the	the	DET
inlawrev-3694	182	20	court	court	NOUN
inlawrev-3694	182	21	in	in	ADP
inlawrev-3694	182	22	rice	rice	PROPN
inlawrev-3694	182	23	's	's	PART
inlawrev-3694	182	24	toyota	toyota	PROPN
inlawrev-3694	182	25	world	world	PROPN
inlawrev-3694	182	26	,	,	PUNCT
inlawrev-3694	182	27	inc	inc	PROPN
inlawrev-3694	182	28	.	.	PROPN
inlawrev-3694	182	29	stated	state	VERB
inlawrev-3694	182	30	that	that	SCONJ
inlawrev-3694	182	31	the	the	DET
inlawrev-3694	182	32	economic	economic	ADJ
inlawrev-3694	182	33	substance	substance	NOUN
inlawrev-3694	182	34	prong	prong	NOUN
inlawrev-3694	182	35	requires	require	VERB
inlawrev-3694	182	36	"	"	PUNCT
inlawrev-3694	182	37	an	an	DET
inlawrev-3694	182	38	objective	objective	ADJ
inlawrev-3694	182	39	determination	determination	NOUN
inlawrev-3694	182	40	of	of	ADP
inlawrev-3694	182	41	whether	whether	SCONJ
inlawrev-3694	182	42	a	a	DET
inlawrev-3694	182	43	reasonable	reasonable	ADJ
inlawrev-3694	182	44	possibility	possibility	NOUN
inlawrev-3694	182	45	of	of	ADP
inlawrev-3694	182	46	profit	profit	NOUN
inlawrev-3694	182	47	from	from	ADP
inlawrev-3694	182	48	the	the	DET
inlawrev-3694	182	49	transaction	transaction	NOUN
inlawrev-3694	182	50	exists	exist	VERB
inlawrev-3694	182	51	apart	apart	ADV
inlawrev-3694	182	52	from	from	ADP
inlawrev-3694	182	53	tax	tax	NOUN
inlawrev-3694	182	54	benefits	benefit	NOUN
inlawrev-3694	182	55	.	.	PUNCT
inlawrev-3694	183	1	'"*^	'"*^	NOUN
inlawrev-3694	183	2	the	the	DET
inlawrev-3694	183	3	court	court	NOUN
inlawrev-3694	183	4	found	find	VERB
inlawrev-3694	183	5	that	that	SCONJ
inlawrev-3694	183	6	the	the	DET
inlawrev-3694	183	7	transaction	transaction	NOUN
inlawrev-3694	183	8	carried	carry	VERB
inlawrev-3694	183	9	no	no	DET
inlawrev-3694	183	10	hope	hope	NOUN
inlawrev-3694	183	11	of	of	ADP
inlawrev-3694	183	12	earning	earn	VERB
inlawrev-3694	183	13	a	a	DET
inlawrev-3694	183	14	profit	profit	NOUN
inlawrev-3694	183	15	for	for	ADP
inlawrev-3694	183	16	the	the	DET
inlawrev-3694	183	17	taxpayer	taxpayer	NOUN
inlawrev-3694	183	18	unless	unless	SCONJ
inlawrev-3694	183	19	the	the	DET
inlawrev-3694	183	20	computer	computer	NOUN
inlawrev-3694	183	21	had	have	VERB
inlawrev-3694	183	22	residual	residual	ADJ
inlawrev-3694	183	23	value	value	NOUN
inlawrev-3694	183	24	sufficient	sufficient	ADJ
inlawrev-3694	183	25	to	to	PART
inlawrev-3694	183	26	recoup	recoup	VERB
inlawrev-3694	183	27	the	the	DET
inlawrev-3694	183	28	$	$	SYM
inlawrev-3694	183	29	200,000	200,000	NUM
inlawrev-3694	183	30	in	in	ADP
inlawrev-3694	183	31	net	net	ADJ
inlawrev-3694	183	32	principal	principal	NOUN
inlawrev-3694	183	33	and	and	CCONJ
inlawrev-3694	183	34	interest	interest	NOUN
inlawrev-3694	183	35	that	that	PRON
inlawrev-3694	183	36	rice	rice	NOUN
inlawrev-3694	183	37	paid	pay	VERB
inlawrev-3694	183	38	finalco	finalco	NOUN
inlawrev-3694	183	39	.	.	PUNCT
inlawrev-3694	184	1	"^^	"^^	PUNCT
inlawrev-3694	184	2	accepting	accept	VERB
inlawrev-3694	184	3	the	the	DET
inlawrev-3694	184	4	valuation	valuation	NOUN
inlawrev-3694	184	5	testimony	testimony	NOUN
inlawrev-3694	184	6	of	of	ADP
inlawrev-3694	184	7	irs	irs	PROPN
inlawrev-3694	184	8	valuation	valuation	NOUN
inlawrev-3694	184	9	experts	expert	NOUN
inlawrev-3694	184	10	,	,	PUNCT
inlawrev-3694	184	11	the	the	DET
inlawrev-3694	184	12	court	court	NOUN
inlawrev-3694	184	13	agreed	agree	VERB
inlawrev-3694	184	14	with	with	ADP
inlawrev-3694	184	15	the	the	DET
inlawrev-3694	184	16	tax	tax	NOUN
inlawrev-3694	184	17	court	court	NOUN
inlawrev-3694	184	18	'	'	PART
inlawrev-3694	184	19	s	s	AUX
inlawrev-3694	184	20	finding	find	VERB
inlawrev-3694	184	21	that	that	SCONJ
inlawrev-3694	184	22	the	the	DET
inlawrev-3694	184	23	residual	residual	ADJ
inlawrev-3694	184	24	value	value	NOUN
inlawrev-3694	184	25	of	of	ADP
inlawrev-3694	184	26	the	the	DET
inlawrev-3694	184	27	computer	computer	NOUN
inlawrev-3694	184	28	was	be	AUX
inlawrev-3694	184	29	not	not	PART
inlawrev-3694	184	30	enough	enough	ADJ
inlawrev-3694	184	31	to	to	PART
inlawrev-3694	184	32	earn	earn	VERB
inlawrev-3694	184	33	taxpayer	taxpayer	NOUN
inlawrev-3694	184	34	a	a	DET
inlawrev-3694	184	35	profit.^^	profit.^^	NOUN
inlawrev-3694	184	36	notwithstanding	notwithstanding	ADP
inlawrev-3694	184	37	the	the	DET
inlawrev-3694	184	38	court	court	NOUN
inlawrev-3694	184	39	's	's	PART
inlawrev-3694	184	40	holding	holding	NOUN
inlawrev-3694	184	41	that	that	SCONJ
inlawrev-3694	184	42	the	the	DET
inlawrev-3694	184	43	transaction	transaction	NOUN
inlawrev-3694	184	44	had	have	VERB
inlawrev-3694	184	45	no	no	DET
inlawrev-3694	184	46	hope	hope	NOUN
inlawrev-3694	184	47	of	of	ADP
inlawrev-3694	184	48	earning	earn	VERB
inlawrev-3694	184	49	nontax	nontax	ADJ
inlawrev-3694	184	50	profits	profit	NOUN
inlawrev-3694	184	51	,	,	PUNCT
inlawrev-3694	184	52	no	no	DET
inlawrev-3694	184	53	penalties	penalty	NOUN
inlawrev-3694	184	54	were	be	AUX
inlawrev-3694	184	55	imposed	impose	VERB
inlawrev-3694	184	56	upon	upon	SCONJ
inlawrev-3694	184	57	the	the	DET
inlawrev-3694	184	58	taxpayer	taxpayer	NOUN
inlawrev-3694	184	59	for	for	ADP
inlawrev-3694	184	60	engaging	engage	VERB
inlawrev-3694	184	61	in	in	ADP
inlawrev-3694	184	62	the	the	DET
inlawrev-3694	184	63	transaction	transaction	NOUN
inlawrev-3694	184	64	.	.	PUNCT
inlawrev-3694	185	1	like	like	ADP
inlawrev-3694	185	2	the	the	DET
inlawrev-3694	185	3	taxpayer	taxpayer	NOUN
inlawrev-3694	185	4	in	in	ADP
inlawrev-3694	185	5	knetsch	knetsch	PROPN
inlawrev-3694	185	6	,	,	PUNCT
inlawrev-3694	185	7	the	the	DET
inlawrev-3694	185	8	taxpayer	taxpayer	NOUN
inlawrev-3694	185	9	in	in	ADP
inlawrev-3694	185	10	rice	rice	PROPN
inlawrev-3694	185	11	's	's	PART
inlawrev-3694	185	12	toyota	toyota	PROPN
inlawrev-3694	185	13	world	world	NOUN
inlawrev-3694	185	14	heard	hear	VERB
inlawrev-3694	185	15	about	about	ADP
inlawrev-3694	185	16	the	the	DET
inlawrev-3694	185	17	tax	tax	NOUN
inlawrev-3694	185	18	benefits	benefit	NOUN
inlawrev-3694	185	19	associated	associate	VERB
inlawrev-3694	185	20	with	with	ADP
inlawrev-3694	185	21	a	a	DET
inlawrev-3694	185	22	particular	particular	ADJ
inlawrev-3694	185	23	transaction	transaction	NOUN
inlawrev-3694	185	24	.	.	PUNCT
inlawrev-3694	186	1	taxpayer	taxpayer	NOUN
inlawrev-3694	186	2	's	's	PART
inlawrev-3694	186	3	accountant	accountant	NOUN
inlawrev-3694	186	4	contacted	contact	VERB
inlawrev-3694	186	5	finalco	finalco	NOUN
inlawrev-3694	186	6	,	,	PUNCT
inlawrev-3694	186	7	a	a	DET
inlawrev-3694	186	8	corporation	corporation	NOUN
inlawrev-3694	186	9	engaged	engage	VERB
inlawrev-3694	186	10	in	in	ADP
inlawrev-3694	186	11	leasing	leasing	NOUN
inlawrev-3694	186	12	equipment	equipment	NOUN
inlawrev-3694	186	13	,	,	PUNCT
inlawrev-3694	186	14	which	which	PRON
inlawrev-3694	186	15	resulted	result	VERB
inlawrev-3694	186	16	in	in	ADP
inlawrev-3694	186	17	finalco	finalco	NOUN
inlawrev-3694	186	18	providing	provide	VERB
inlawrev-3694	186	19	information	information	NOUN
inlawrev-3694	186	20	focusing	focus	VERB
inlawrev-3694	186	21	on	on	ADP
inlawrev-3694	186	22	the	the	DET
inlawrev-3694	186	23	transaction	transaction	NOUN
inlawrev-3694	186	24	's	's	PART
inlawrev-3694	186	25	ability	ability	NOUN
inlawrev-3694	186	26	to	to	PART
inlawrev-3694	186	27	generate	generate	VERB
inlawrev-3694	186	28	large	large	ADJ
inlawrev-3694	186	29	tax	tax	NOUN
inlawrev-3694	186	30	losses	loss	NOUN
inlawrev-3694	186	31	in	in	ADP
inlawrev-3694	186	32	early	early	ADJ
inlawrev-3694	186	33	years	year	NOUN
inlawrev-3694	186	34	.	.	PUNCT
inlawrev-3694	187	1	finalco	finalco	NOUN
inlawrev-3694	187	2	promoted	promote	VERB
inlawrev-3694	187	3	the	the	DET
inlawrev-3694	187	4	transaction	transaction	NOUN
inlawrev-3694	187	5	and	and	CCONJ
inlawrev-3694	187	6	assisted	assist	VERB
inlawrev-3694	187	7	the	the	DET
inlawrev-3694	187	8	taxpayer	taxpayer	NOUN
inlawrev-3694	187	9	in	in	ADP
inlawrev-3694	187	10	executing	execute	VERB
inlawrev-3694	187	11	the	the	DET
inlawrev-3694	187	12	transaction	transaction	NOUN
inlawrev-3694	187	13	with	with	ADP
inlawrev-3694	187	14	the	the	DET
inlawrev-3694	187	15	sole	sole	ADJ
inlawrev-3694	187	16	goal	goal	NOUN
inlawrev-3694	187	17	of	of	ADP
inlawrev-3694	187	18	avoiding	avoid	VERB
inlawrev-3694	187	19	taxes	taxis	NOUN
inlawrev-3694	187	20	.	.	PUNCT
inlawrev-3694	188	1	as	as	ADP
inlawrev-3694	188	2	a	a	DET
inlawrev-3694	188	3	computer	computer	NOUN
inlawrev-3694	188	4	sale	sale	NOUN
inlawrev-3694	188	5	and	and	CCONJ
inlawrev-3694	188	6	leaseback	leaseback	NOUN
inlawrev-3694	188	7	,	,	PUNCT
inlawrev-3694	188	8	the	the	DET
inlawrev-3694	188	9	transaction	transaction	NOUN
inlawrev-3694	188	10	had	have	VERB
inlawrev-3694	188	11	no	no	DET
inlawrev-3694	188	12	relationship	relationship	NOUN
inlawrev-3694	188	13	to	to	ADP
inlawrev-3694	188	14	the	the	DET
inlawrev-3694	188	15	taxpayer	taxpayer	NOUN
inlawrev-3694	188	16	's	's	PART
inlawrev-3694	188	17	business	business	NOUN
inlawrev-3694	188	18	activity	activity	NOUN
inlawrev-3694	188	19	of	of	ADP
inlawrev-3694	188	20	selling	sell	VERB
inlawrev-3694	188	21	new	new	ADJ
inlawrev-3694	188	22	or	or	CCONJ
inlawrev-3694	188	23	used	used	ADJ
inlawrev-3694	188	24	automobiles	automobile	NOUN
inlawrev-3694	188	25	.	.	PUNCT
inlawrev-3694	189	1	the	the	DET
inlawrev-3694	189	2	taxpayer	taxpayer	NOUN
inlawrev-3694	189	3	had	have	VERB
inlawrev-3694	189	4	no	no	DET
inlawrev-3694	189	5	meaningful	meaningful	ADJ
inlawrev-3694	189	6	motivation	motivation	NOUN
inlawrev-3694	189	7	for	for	ADP
inlawrev-3694	189	8	entering	enter	VERB
inlawrev-3694	189	9	into	into	ADP
inlawrev-3694	189	10	the	the	DET
inlawrev-3694	189	11	transaction	transaction	NOUN
inlawrev-3694	189	12	other	other	ADJ
inlawrev-3694	189	13	than	than	SCONJ
inlawrev-3694	189	14	to	to	PART
inlawrev-3694	189	15	economically	economically	ADV
inlawrev-3694	189	16	reduce	reduce	VERB
inlawrev-3694	189	17	its	its	PRON
inlawrev-3694	189	18	federal	federal	ADJ
inlawrev-3694	189	19	tax	tax	NOUN
inlawrev-3694	189	20	liability	liability	NOUN
inlawrev-3694	189	21	.	.	PUNCT
inlawrev-3694	190	1	with	with	ADP
inlawrev-3694	190	2	respect	respect	NOUN
inlawrev-3694	190	3	to	to	ADP
inlawrev-3694	190	4	the	the	DET
inlawrev-3694	190	5	first	first	ADJ
inlawrev-3694	190	6	prong	prong	NOUN
inlawrev-3694	190	7	of	of	ADP
inlawrev-3694	190	8	the	the	DET
inlawrev-3694	190	9	analysis	analysis	NOUN
inlawrev-3694	190	10	,	,	PUNCT
inlawrev-3694	190	11	stating	state	VERB
inlawrev-3694	190	12	that	that	SCONJ
inlawrev-3694	190	13	the	the	DET
inlawrev-3694	190	14	business	business	NOUN
inlawrev-3694	190	15	purpose	purpose	NOUN
inlawrev-3694	190	16	inquiry	inquiry	NOUN
inlawrev-3694	190	17	concerns	concern	VERB
inlawrev-3694	190	18	the	the	DET
inlawrev-3694	190	19	subjective	subjective	ADJ
inlawrev-3694	190	20	motive	motive	NOUN
inlawrev-3694	190	21	of	of	ADP
inlawrev-3694	190	22	the	the	DET
inlawrev-3694	190	23	taxpayer	taxpayer	NOUN
inlawrev-3694	190	24	in	in	ADP
inlawrev-3694	190	25	entering	enter	VERB
inlawrev-3694	190	26	the	the	DET
inlawrev-3694	190	27	transaction	transaction	NOUN
inlawrev-3694	190	28	,	,	PUNCT
inlawrev-3694	190	29	the	the	DET
inlawrev-3694	190	30	court	court	NOUN
inlawrev-3694	190	31	of	of	ADP
inlawrev-3694	190	32	appeals	appeals	PROPN
inlawrev-3694	190	33	found	find	VERB
inlawrev-3694	190	34	that	that	SCONJ
inlawrev-3694	190	35	the	the	DET
inlawrev-3694	190	36	taxpayer	taxpayer	NOUN
inlawrev-3694	190	37	's	's	PART
inlawrev-3694	190	38	sole	sole	ADJ
inlawrev-3694	190	39	motivation	motivation	NOUN
inlawrev-3694	190	40	for	for	ADP
inlawrev-3694	190	41	purchasing	purchase	VERB
inlawrev-3694	190	42	and	and	CCONJ
inlawrev-3694	190	43	leasing	lease	VERB
inlawrev-3694	190	44	back	back	ADP
inlawrev-3694	190	45	the	the	DET
inlawrev-3694	190	46	computer	computer	NOUN
inlawrev-3694	190	47	was	be	AUX
inlawrev-3694	190	48	to	to	PART
inlawrev-3694	190	49	achieve	achieve	VERB
inlawrev-3694	190	50	the	the	DET
inlawrev-3694	190	51	large	large	ADJ
inlawrev-3694	190	52	tax	tax	NOUN
inlawrev-3694	190	53	deductions	deduction	NOUN
inlawrev-3694	190	54	that	that	PRON
inlawrev-3694	190	55	the	the	DET
inlawrev-3694	190	56	transaction	transaction	NOUN
inlawrev-3694	190	57	provided	provide	VERB
inlawrev-3694	190	58	in	in	ADP
inlawrev-3694	190	59	the	the	DET
inlawrev-3694	190	60	early	early	ADJ
inlawrev-3694	190	61	years	year	NOUN
inlawrev-3694	190	62	of	of	ADP
inlawrev-3694	190	63	the	the	DET
inlawrev-3694	190	64	lease.^^	lease.^^	NOUN
inlawrev-3694	190	65	the	the	DET
inlawrev-3694	190	66	court	court	NOUN
inlawrev-3694	190	67	supported	support	VERB
inlawrev-3694	190	68	its	its	PRON
inlawrev-3694	190	69	conclusion	conclusion	NOUN
inlawrev-3694	190	70	by	by	ADP
inlawrev-3694	190	71	finding	find	VERB
inlawrev-3694	190	72	,	,	PUNCT
inlawrev-3694	190	73	among	among	ADP
inlawrev-3694	190	74	other	other	ADJ
inlawrev-3694	190	75	things	thing	NOUN
inlawrev-3694	190	76	,	,	PUNCT
inlawrev-3694	190	77	that	that	SCONJ
inlawrev-3694	190	78	the	the	DET
inlawrev-3694	190	79	taxpayer	taxpayer	NOUN
inlawrev-3694	190	80	paid	pay	VERB
inlawrev-3694	190	81	an	an	DET
inlawrev-3694	190	82	inflated	inflated	ADJ
inlawrev-3694	190	83	purchase	purchase	NOUN
inlawrev-3694	190	84	price	price	NOUN
inlawrev-3694	190	85	for	for	ADP
inlawrev-3694	190	86	the	the	DET
inlawrev-3694	190	87	computer	computer	NOUN
inlawrev-3694	190	88	and	and	CCONJ
inlawrev-3694	190	89	did	do	AUX
inlawrev-3694	190	90	not	not	PART
inlawrev-3694	190	91	seriously	seriously	ADV
inlawrev-3694	190	92	evaluate	evaluate	VERB
inlawrev-3694	190	93	whether	whether	SCONJ
inlawrev-3694	190	94	the	the	DET
inlawrev-3694	190	95	computer	computer	NOUN
inlawrev-3694	190	96	would	would	AUX
inlawrev-3694	190	97	have	have	VERB
inlawrev-3694	190	98	sufficient	sufficient	ADJ
inlawrev-3694	190	99	residual	residual	ADJ
inlawrev-3694	190	100	value	value	NOUN
inlawrev-3694	190	101	at	at	ADP
inlawrev-3694	190	102	the	the	DET
inlawrev-3694	190	103	end	end	NOUN
inlawrev-3694	190	104	of	of	ADP
inlawrev-3694	190	105	the	the	DET
inlawrev-3694	190	106	lease.^	lease.^	NOUN
inlawrev-3694	190	107	"	"	PUNCT
inlawrev-3694	190	108	as	as	SCONJ
inlawrev-3694	190	109	applied	apply	VERB
inlawrev-3694	190	110	by	by	ADP
inlawrev-3694	190	111	the	the	DET
inlawrev-3694	190	112	court	court	NOUN
inlawrev-3694	190	113	in	in	ADP
inlawrev-3694	190	114	rice	rice	PROPN
inlawrev-3694	190	115	's	's	PART
inlawrev-3694	190	116	toyota	toyota	PROPN
inlawrev-3694	190	117	world	world	NOUN
inlawrev-3694	190	118	,	,	PUNCT
inlawrev-3694	190	119	the	the	DET
inlawrev-3694	190	120	business	business	NOUN
inlawrev-3694	190	121	purpose	purpose	NOUN
inlawrev-3694	190	122	prong	prong	NOUN
inlawrev-3694	190	123	of	of	ADP
inlawrev-3694	190	124	the	the	DET
inlawrev-3694	190	125	sham	sham	ADJ
inlawrev-3694	190	126	inquiry	inquiry	NOUN
inlawrev-3694	190	127	does	do	AUX
inlawrev-3694	190	128	not	not	PART
inlawrev-3694	190	129	appear	appear	VERB
inlawrev-3694	190	130	to	to	PART
inlawrev-3694	190	131	make	make	VERB
inlawrev-3694	190	132	a	a	DET
inlawrev-3694	190	133	distinction	distinction	NOUN
inlawrev-3694	190	134	with	with	ADP
inlawrev-3694	190	135	respect	respect	NOUN
inlawrev-3694	190	136	to	to	ADP
inlawrev-3694	190	137	when	when	SCONJ
inlawrev-3694	190	138	the	the	DET
inlawrev-3694	190	139	taxpayer	taxpayer	NOUN
inlawrev-3694	190	140	develops	develop	VERB
inlawrev-3694	190	141	its	its	PRON
inlawrev-3694	190	142	business	business	NOUN
inlawrev-3694	190	143	purpose	purpose	NOUN
inlawrev-3694	190	144	.	.	PUNCT
inlawrev-3694	191	1	rather	rather	ADV
inlawrev-3694	191	2	,	,	PUNCT
inlawrev-3694	191	3	it	it	PRON
inlawrev-3694	191	4	appears	appear	VERB
inlawrev-3694	191	5	the	the	DET
inlawrev-3694	191	6	taxpayer	taxpayer	NOUN
inlawrev-3694	191	7	initially	initially	ADV
inlawrev-3694	191	8	may	may	AUX
inlawrev-3694	191	9	have	have	VERB
inlawrev-3694	191	10	only	only	ADV
inlawrev-3694	191	11	a	a	DET
inlawrev-3694	191	12	tax	tax	NOUN
inlawrev-3694	191	13	motivated	motivate	VERB
inlawrev-3694	191	14	desire	desire	NOUN
inlawrev-3694	191	15	to	to	PART
inlawrev-3694	191	16	engage	engage	VERB
inlawrev-3694	191	17	in	in	ADP
inlawrev-3694	191	18	the	the	DET
inlawrev-3694	191	19	transaction	transaction	NOUN
inlawrev-3694	191	20	so	so	ADV
inlawrev-3694	191	21	long	long	ADV
inlawrev-3694	191	22	as	as	SCONJ
inlawrev-3694	191	23	a	a	DET
inlawrev-3694	191	24	meaningful	meaningful	ADJ
inlawrev-3694	191	25	business	business	NOUN
inlawrev-3694	191	26	purpose	purpose	NOUN
inlawrev-3694	191	27	is	be	AUX
inlawrev-3694	191	28	developed	develop	VERB
inlawrev-3694	191	29	at	at	ADP
inlawrev-3694	191	30	some	some	DET
inlawrev-3694	191	31	point	point	NOUN
inlawrev-3694	191	32	during	during	ADP
inlawrev-3694	191	33	the	the	DET
inlawrev-3694	191	34	execution	execution	NOUN
inlawrev-3694	191	35	of	of	ADP
inlawrev-3694	191	36	the	the	DET
inlawrev-3694	191	37	transaction	transaction	NOUN
inlawrev-3694	191	38	.	.	PUNCT
inlawrev-3694	192	1	the	the	DET
inlawrev-3694	192	2	taxpayer	taxpayer	NOUN
inlawrev-3694	192	3	in	in	ADP
inlawrev-3694	192	4	rice	rice	PROPN
inlawrev-3694	192	5	's	's	PART
inlawrev-3694	192	6	toyota	toyota	PROPN
inlawrev-3694	192	7	world	world	NOUN
inlawrev-3694	192	8	did	do	AUX
inlawrev-3694	192	9	not	not	PART
inlawrev-3694	192	10	appear	appear	VERB
inlawrev-3694	192	11	to	to	PART
inlawrev-3694	192	12	have	have	VERB
inlawrev-3694	192	13	a	a	DET
inlawrev-3694	192	14	nontax	nontax	NOUN
inlawrev-3694	192	15	business	business	NOUN
inlawrev-3694	192	16	purpose	purpose	NOUN
inlawrev-3694	192	17	when	when	SCONJ
inlawrev-3694	192	18	finalco	finalco	NOUN
inlawrev-3694	192	19	was	be	AUX
inlawrev-3694	192	20	originally	originally	ADV
inlawrev-3694	192	21	consulted	consult	VERB
inlawrev-3694	192	22	and	and	CCONJ
inlawrev-3694	192	23	was	be	AUX
inlawrev-3694	192	24	later	later	ADV
inlawrev-3694	192	25	unable	unable	ADJ
inlawrev-3694	192	26	to	to	PART
inlawrev-3694	192	27	adduce	adduce	VERB
inlawrev-3694	192	28	a	a	DET
inlawrev-3694	192	29	legitimate	legitimate	ADJ
inlawrev-3694	192	30	nontax	nontax	NOUN
inlawrev-3694	192	31	business	business	NOUN
inlawrev-3694	192	32	purpose	purpose	NOUN
inlawrev-3694	192	33	as	as	SCONJ
inlawrev-3694	192	34	required	require	VERB
inlawrev-3694	192	35	by	by	ADP
inlawrev-3694	192	36	the	the	DET
inlawrev-3694	192	37	first	first	ADJ
inlawrev-3694	192	38	prong	prong	NOUN
inlawrev-3694	192	39	of	of	ADP
inlawrev-3694	192	40	the	the	DET
inlawrev-3694	192	41	test	test	NOUN
inlawrev-3694	192	42	.	.	PUNCT
inlawrev-3694	193	1	48	48	NUM
inlawrev-3694	193	2	.	.	PUNCT
inlawrev-3694	194	1	/j	/j	INTJ
inlawrev-3694	194	2	.	.	PUNCT
inlawrev-3694	195	1	at	at	ADP
inlawrev-3694	195	2	94	94	NUM
inlawrev-3694	195	3	.	.	PUNCT
inlawrev-3694	195	4	49	49	NUM
inlawrev-3694	195	5	.	.	PUNCT
inlawrev-3694	196	1	i	i	PRON
inlawrev-3694	196	2	d.	d.	PROPN
inlawrev-3694	196	3	note	note	VERB
inlawrev-3694	196	4	that	that	SCONJ
inlawrev-3694	196	5	the	the	DET
inlawrev-3694	196	6	amount	amount	NOUN
inlawrev-3694	196	7	of	of	ADP
inlawrev-3694	196	8	principal	principal	NOUN
inlawrev-3694	196	9	and	and	CCONJ
inlawrev-3694	196	10	interest	interest	NOUN
inlawrev-3694	196	11	actually	actually	ADV
inlawrev-3694	196	12	paid	pay	VERB
inlawrev-3694	196	13	by	by	ADP
inlawrev-3694	196	14	rice	rice	NOUN
inlawrev-3694	196	15	is	be	AUX
inlawrev-3694	196	16	reduced	reduce	VERB
inlawrev-3694	196	17	by	by	ADP
inlawrev-3694	196	18	$	$	SYM
inlawrev-3694	196	19	80,000	80,000	NUM
inlawrev-3694	196	20	paid	pay	VERB
inlawrev-3694	196	21	in	in	ADP
inlawrev-3694	196	22	$	$	SYM
inlawrev-3694	196	23	10,000	10,000	NUM
inlawrev-3694	196	24	annual	annual	ADJ
inlawrev-3694	196	25	increments	increment	NOUN
inlawrev-3694	196	26	paid	pay	VERB
inlawrev-3694	196	27	by	by	ADP
inlawrev-3694	196	28	finalco	finalco	NOUN
inlawrev-3694	196	29	to	to	ADP
inlawrev-3694	196	30	taxpayer	taxpayer	NOUN
inlawrev-3694	196	31	.	.	PUNCT
inlawrev-3694	197	1	50	50	NUM
inlawrev-3694	197	2	.	.	PUNCT
inlawrev-3694	198	1	i	i	PRON
inlawrev-3694	198	2	d.	d.	PROPN
inlawrev-3694	198	3	51	51	NUM
inlawrev-3694	198	4	.	.	PUNCT
inlawrev-3694	198	5	mat	mat	PROPN
inlawrev-3694	198	6	92	92	NUM
inlawrev-3694	198	7	.	.	PUNCT
inlawrev-3694	199	1	52	52	NUM
inlawrev-3694	199	2	.	.	PUNCT
inlawrev-3694	200	1	i	i	PRON
inlawrev-3694	200	2	d.	d.	PROPN
inlawrev-3694	200	3	304	304	NUM
inlawrev-3694	200	4	indiana	indiana	PROPN
inlawrev-3694	200	5	law	law	PROPN
inlawrev-3694	200	6	review	review	NOUN
inlawrev-3694	201	1	[	[	X
inlawrev-3694	201	2	vol	vol	NOUN
inlawrev-3694	201	3	.	.	PUNCT
inlawrev-3694	201	4	38:295	38:295	NUM
inlawrev-3694	201	5	b.	b.	PROPN
inlawrev-3694	201	6	eleventh	eleventh	NOUN
inlawrev-3694	202	1	circuit.—in	circuit.—in	PROPN
inlawrev-3694	202	2	1989	1989	NUM
inlawrev-3694	202	3	,	,	PUNCT
inlawrev-3694	202	4	the	the	DET
inlawrev-3694	202	5	eleventh	eleventh	ADJ
inlawrev-3694	202	6	circuit	circuit	NOUN
inlawrev-3694	202	7	addressed	address	VERB
inlawrev-3694	202	8	the	the	DET
inlawrev-3694	202	9	sham	sham	ADJ
inlawrev-3694	202	10	transaction	transaction	NOUN
inlawrev-3694	202	11	doctrine	doctrine	NOUN
inlawrev-3694	202	12	in	in	ADP
inlawrev-3694	202	13	kirchman	kirchman	NOUN
inlawrev-3694	202	14	v.	v.	ADP
inlawrev-3694	202	15	commissioner'^	commissioner'^	PROPN
inlawrev-3694	202	16	indicating	indicate	VERB
inlawrev-3694	202	17	that	that	SCONJ
inlawrev-3694	202	18	the	the	DET
inlawrev-3694	202	19	sham	sham	ADJ
inlawrev-3694	202	20	transaction	transaction	NOUN
inlawrev-3694	202	21	doctrine	doctrine	NOUN
inlawrev-3694	202	22	emerged	emerge	VERB
inlawrev-3694	202	23	from	from	ADP
inlawrev-3694	202	24	the	the	DET
inlawrev-3694	202	25	supreme	supreme	PROPN
inlawrev-3694	202	26	court	court	PROPN
inlawrev-3694	202	27	's	's	PART
inlawrev-3694	202	28	decision	decision	NOUN
inlawrev-3694	202	29	in	in	ADP
inlawrev-3694	202	30	gregory	gregory	PROPN
inlawrev-3694	202	31	and	and	CCONJ
inlawrev-3694	202	32	had	have	AUX
inlawrev-3694	202	33	gained	gain	VERB
inlawrev-3694	202	34	wide	wide	ADJ
inlawrev-3694	202	35	acceptance.^	acceptance.^	NOUN
inlawrev-3694	202	36	'	'	NOUN
inlawrev-3694	202	37	*	*	PUNCT
inlawrev-3694	203	1	the	the	DET
inlawrev-3694	203	2	eleventh	eleventh	ADJ
inlawrev-3694	203	3	circuit	circuit	NOUN
inlawrev-3694	203	4	accepted	accept	VERB
inlawrev-3694	203	5	the	the	DET
inlawrev-3694	203	6	general	general	ADJ
inlawrev-3694	203	7	notion	notion	NOUN
inlawrev-3694	203	8	that	that	SCONJ
inlawrev-3694	203	9	the	the	DET
inlawrev-3694	203	10	substance	substance	NOUN
inlawrev-3694	203	11	of	of	ADP
inlawrev-3694	203	12	the	the	DET
inlawrev-3694	203	13	transaction	transaction	NOUN
inlawrev-3694	203	14	governs	govern	VERB
inlawrev-3694	203	15	the	the	DET
inlawrev-3694	203	16	tax	tax	NOUN
inlawrev-3694	203	17	consequences	consequence	NOUN
inlawrev-3694	203	18	as	as	SCONJ
inlawrev-3694	203	19	opposed	oppose	VERB
inlawrev-3694	203	20	to	to	ADP
inlawrev-3694	203	21	the	the	DET
inlawrev-3694	203	22	form.^^	form.^^	NOUN
inlawrev-3694	203	23	the	the	DET
inlawrev-3694	203	24	kirchman	kirchman	PROPN
inlawrev-3694	203	25	court	court	PROPN
inlawrev-3694	203	26	held	hold	VERB
inlawrev-3694	203	27	that	that	SCONJ
inlawrev-3694	203	28	while	while	SCONJ
inlawrev-3694	203	29	a	a	DET
inlawrev-3694	203	30	taxpayer	taxpayer	NOUN
inlawrev-3694	203	31	may	may	AUX
inlawrev-3694	203	32	structure	structure	VERB
inlawrev-3694	203	33	a	a	DET
inlawrev-3694	203	34	transaction	transaction	NOUN
inlawrev-3694	203	35	to	to	PART
inlawrev-3694	203	36	minimize	minimize	VERB
inlawrev-3694	203	37	tax	tax	NOUN
inlawrev-3694	203	38	liability	liability	NOUN
inlawrev-3694	203	39	,	,	PUNCT
inlawrev-3694	203	40	the	the	DET
inlawrev-3694	203	41	transaction	transaction	NOUN
inlawrev-3694	203	42	must	must	AUX
inlawrev-3694	203	43	nevertheless	nevertheless	ADV
inlawrev-3694	203	44	have	have	VERB
inlawrev-3694	203	45	economic	economic	ADJ
inlawrev-3694	203	46	substance.^^	substance.^^	NOUN
inlawrev-3694	203	47	citing	cite	VERB
inlawrev-3694	203	48	rice	rice	NOUN
inlawrev-3694	203	49	's	's	PART
inlawrev-3694	203	50	toyota	toyota	PROPN
inlawrev-3694	203	51	world	world	NOUN
inlawrev-3694	203	52	,	,	PUNCT
inlawrev-3694	203	53	the	the	DET
inlawrev-3694	203	54	kirchman	kirchman	NOUN
inlawrev-3694	203	55	court	court	PROPN
inlawrev-3694	203	56	stated	state	VERB
inlawrev-3694	203	57	that	that	SCONJ
inlawrev-3694	203	58	the	the	DET
inlawrev-3694	203	59	determination	determination	NOUN
inlawrev-3694	203	60	of	of	ADP
inlawrev-3694	203	61	whether	whether	SCONJ
inlawrev-3694	203	62	the	the	DET
inlawrev-3694	203	63	taxpayer	taxpayer	NOUN
inlawrev-3694	203	64	had	have	AUX
inlawrev-3694	203	65	a	a	DET
inlawrev-3694	203	66	legitimate	legitimate	ADJ
inlawrev-3694	203	67	"	"	PUNCT
inlawrev-3694	203	68	business	business	NOUN
inlawrev-3694	203	69	purpose	purpose	NOUN
inlawrev-3694	203	70	"	"	PUNCT
inlawrev-3694	203	71	in	in	ADP
inlawrev-3694	203	72	entering	enter	VERB
inlawrev-3694	203	73	into	into	ADP
inlawrev-3694	203	74	the	the	DET
inlawrev-3694	203	75	transaction	transaction	NOUN
inlawrev-3694	203	76	also	also	ADV
inlawrev-3694	203	77	involves	involve	VERB
inlawrev-3694	203	78	a	a	DET
inlawrev-3694	203	79	subjective	subjective	ADJ
inlawrev-3694	203	80	analysis	analysis	NOUN
inlawrev-3694	203	81	of	of	ADP
inlawrev-3694	203	82	the	the	DET
inlawrev-3694	203	83	taxpayer	taxpayer	NOUN
inlawrev-3694	203	84	's	's	PART
inlawrev-3694	203	85	intent.^	intent.^	NOUN
inlawrev-3694	203	86	''	''	PUNCT
inlawrev-3694	203	87	the	the	DET
inlawrev-3694	203	88	inquiry	inquiry	NOUN
inlawrev-3694	203	89	into	into	ADP
inlawrev-3694	203	90	whether	whether	SCONJ
inlawrev-3694	203	91	the	the	DET
inlawrev-3694	203	92	transaction	transaction	NOUN
inlawrev-3694	203	93	has	have	AUX
inlawrev-3694	203	94	"	"	PUNCT
inlawrev-3694	203	95	economic	economic	ADJ
inlawrev-3694	203	96	substance	substance	NOUN
inlawrev-3694	203	97	"	"	PUNCT
inlawrev-3694	203	98	beyond	beyond	ADP
inlawrev-3694	203	99	the	the	DET
inlawrev-3694	203	100	creation	creation	NOUN
inlawrev-3694	203	101	of	of	ADP
inlawrev-3694	203	102	tax	tax	NOUN
inlawrev-3694	203	103	benefits	benefit	NOUN
inlawrev-3694	203	104	is	be	AUX
inlawrev-3694	203	105	an	an	DET
inlawrev-3694	203	106	objective	objective	NOUN
inlawrev-3694	203	107	rather	rather	ADV
inlawrev-3694	203	108	than	than	ADP
inlawrev-3694	203	109	a	a	DET
inlawrev-3694	203	110	subjective	subjective	ADJ
inlawrev-3694	203	111	inquiry	inquiry	NOUN
inlawrev-3694	203	112	.	.	PUNCT
inlawrev-3694	203	113	^^	^^	PUNCT
inlawrev-3694	203	114	however	however	ADV
inlawrev-3694	203	115	,	,	PUNCT
inlawrev-3694	203	116	the	the	DET
inlawrev-3694	203	117	court	court	NOUN
inlawrev-3694	203	118	found	find	VERB
inlawrev-3694	203	119	it	it	PRON
inlawrev-3694	203	120	unnecessary	unnecessary	ADJ
inlawrev-3694	203	121	to	to	PART
inlawrev-3694	203	122	determine	determine	VERB
inlawrev-3694	203	123	whether	whether	SCONJ
inlawrev-3694	203	124	the	the	DET
inlawrev-3694	203	125	taxpayer	taxpayer	NOUN
inlawrev-3694	203	126	subjectively	subjectively	ADV
inlawrev-3694	203	127	had	have	VERB
inlawrev-3694	203	128	a	a	DET
inlawrev-3694	203	129	business	business	NOUN
inlawrev-3694	203	130	purpose	purpose	NOUN
inlawrev-3694	203	131	and	and	CCONJ
inlawrev-3694	203	132	held	hold	VERB
inlawrev-3694	203	133	that	that	SCONJ
inlawrev-3694	203	134	the	the	DET
inlawrev-3694	203	135	transaction	transaction	NOUN
inlawrev-3694	203	136	was	be	AUX
inlawrev-3694	203	137	a	a	DET
inlawrev-3694	203	138	sham	sham	NOUN
inlawrev-3694	203	139	based	base	VERB
inlawrev-3694	203	140	upon	upon	SCONJ
inlawrev-3694	203	141	an	an	DET
inlawrev-3694	203	142	objective	objective	ADJ
inlawrev-3694	203	143	analysis	analysis	NOUN
inlawrev-3694	203	144	indicating	indicate	VERB
inlawrev-3694	203	145	that	that	SCONJ
inlawrev-3694	203	146	the	the	DET
inlawrev-3694	203	147	transaction	transaction	NOUN
inlawrev-3694	203	148	lacked	lack	VERB
inlawrev-3694	203	149	a	a	DET
inlawrev-3694	203	150	profit	profit	NOUN
inlawrev-3694	203	151	motive	motive	NOUN
inlawrev-3694	203	152	and	and	CCONJ
inlawrev-3694	203	153	therefore	therefore	ADV
inlawrev-3694	203	154	lacked	lack	VERB
inlawrev-3694	203	155	economic	economic	ADJ
inlawrev-3694	203	156	substance.^^	substance.^^	NOUN
inlawrev-3694	203	157	in	in	ADP
inlawrev-3694	203	158	relation	relation	NOUN
inlawrev-3694	203	159	to	to	ADP
inlawrev-3694	203	160	the	the	DET
inlawrev-3694	203	161	taxpayer	taxpayer	NOUN
inlawrev-3694	203	162	's	's	PART
inlawrev-3694	203	163	profit	profit	NOUN
inlawrev-3694	203	164	motive	motive	NOUN
inlawrev-3694	203	165	,	,	PUNCT
inlawrev-3694	203	166	the	the	DET
inlawrev-3694	203	167	court	court	NOUN
inlawrev-3694	203	168	agreed	agree	VERB
inlawrev-3694	203	169	with	with	ADP
inlawrev-3694	203	170	the	the	DET
inlawrev-3694	203	171	tax	tax	NOUN
inlawrev-3694	203	172	court	court	NOUN
inlawrev-3694	203	173	's	's	PART
inlawrev-3694	203	174	conclusion	conclusion	NOUN
inlawrev-3694	203	175	that	that	SCONJ
inlawrev-3694	203	176	the	the	DET
inlawrev-3694	203	177	taxpayer	taxpayer	NOUN
inlawrev-3694	203	178	engaged	engage	VERB
inlawrev-3694	203	179	in	in	ADP
inlawrev-3694	203	180	a	a	DET
inlawrev-3694	203	181	prearranged	prearrange	VERB
inlawrev-3694	203	182	transaction	transaction	NOUN
inlawrev-3694	203	183	in	in	ADP
inlawrev-3694	203	184	order	order	NOUN
inlawrev-3694	203	185	to	to	PART
inlawrev-3694	203	186	achieve	achieve	VERB
inlawrev-3694	203	187	tax	tax	NOUN
inlawrev-3694	203	188	avoidance	avoidance	NOUN
inlawrev-3694	203	189	rather	rather	ADV
inlawrev-3694	203	190	than	than	ADP
inlawrev-3694	203	191	nontax	nontax	ADJ
inlawrev-3694	203	192	profit	profit	NOUN
inlawrev-3694	203	193	objectives	objective	NOUN
inlawrev-3694	203	194	.	.	PUNCT
inlawrev-3694	204	1	the	the	DET
inlawrev-3694	204	2	tax	tax	NOUN
inlawrev-3694	204	3	court	court	NOUN
inlawrev-3694	204	4	held	hold	VERB
inlawrev-3694	204	5	that	that	SCONJ
inlawrev-3694	204	6	where	where	SCONJ
inlawrev-3694	204	7	the	the	DET
inlawrev-3694	204	8	only	only	ADJ
inlawrev-3694	204	9	substance	substance	NOUN
inlawrev-3694	204	10	of	of	ADP
inlawrev-3694	204	11	a	a	DET
inlawrev-3694	204	12	transaction	transaction	NOUN
inlawrev-3694	204	13	is	be	AUX
inlawrev-3694	204	14	the	the	DET
inlawrev-3694	204	15	creation	creation	NOUN
inlawrev-3694	204	16	of	of	ADP
inlawrev-3694	204	17	income	income	NOUN
inlawrev-3694	204	18	tax	tax	NOUN
inlawrev-3694	204	19	benefits	benefit	NOUN
inlawrev-3694	204	20	for	for	ADP
inlawrev-3694	204	21	a	a	DET
inlawrev-3694	204	22	fee	fee	NOUN
inlawrev-3694	204	23	,	,	PUNCT
inlawrev-3694	204	24	that	that	SCONJ
inlawrev-3694	204	25	transaction	transaction	NOUN
inlawrev-3694	204	26	is	be	AUX
inlawrev-3694	204	27	a	a	DET
inlawrev-3694	204	28	sham	sham	NOUN
inlawrev-3694	204	29	for	for	ADP
inlawrev-3694	204	30	income	income	NOUN
inlawrev-3694	204	31	tax	tax	NOUN
inlawrev-3694	204	32	purposes.^^	purposes.^^	NOUN
inlawrev-3694	204	33	once	once	ADV
inlawrev-3694	204	34	again	again	ADV
inlawrev-3694	204	35	,	,	PUNCT
inlawrev-3694	204	36	notwithstanding	notwithstanding	ADP
inlawrev-3694	204	37	the	the	DET
inlawrev-3694	204	38	court	court	NOUN
inlawrev-3694	204	39	's	's	PART
inlawrev-3694	204	40	determination	determination	NOUN
inlawrev-3694	204	41	that	that	SCONJ
inlawrev-3694	204	42	the	the	DET
inlawrev-3694	204	43	transaction	transaction	NOUN
inlawrev-3694	204	44	was	be	AUX
inlawrev-3694	204	45	a	a	DET
inlawrev-3694	204	46	sham	sham	ADJ
inlawrev-3694	204	47	lacking	lack	VERB
inlawrev-3694	204	48	in	in	ADP
inlawrev-3694	204	49	economic	economic	ADJ
inlawrev-3694	204	50	substance	substance	NOUN
inlawrev-3694	204	51	,	,	PUNCT
inlawrev-3694	204	52	no	no	DET
inlawrev-3694	204	53	penalties	penalty	NOUN
inlawrev-3694	204	54	were	be	AUX
inlawrev-3694	204	55	imposed	impose	VERB
inlawrev-3694	204	56	upon	upon	SCONJ
inlawrev-3694	204	57	the	the	DET
inlawrev-3694	204	58	taxpayer	taxpayer	NOUN
inlawrev-3694	204	59	under	under	ADP
inlawrev-3694	204	60	the	the	DET
inlawrev-3694	204	61	code	code	NOUN
inlawrev-3694	204	62	.	.	PUNCT
inlawrev-3694	205	1	in	in	ADP
inlawrev-3694	205	2	kirchman	kirchman	NOUN
inlawrev-3694	205	3	,	,	PUNCT
inlawrev-3694	205	4	the	the	DET
inlawrev-3694	205	5	court	court	NOUN
inlawrev-3694	205	6	focused	focus	VERB
inlawrev-3694	205	7	only	only	ADV
inlawrev-3694	205	8	on	on	ADP
inlawrev-3694	205	9	the	the	DET
inlawrev-3694	205	10	economic	economic	ADJ
inlawrev-3694	205	11	substance	substance	NOUN
inlawrev-3694	205	12	prong	prong	NOUN
inlawrev-3694	205	13	of	of	ADP
inlawrev-3694	205	14	the	the	DET
inlawrev-3694	205	15	sham	sham	ADJ
inlawrev-3694	205	16	inquiry	inquiry	NOUN
inlawrev-3694	205	17	.	.	PUNCT
inlawrev-3694	206	1	the	the	DET
inlawrev-3694	206	2	eleventh	eleventh	ADJ
inlawrev-3694	206	3	circuit	circuit	NOUN
inlawrev-3694	206	4	appears	appear	VERB
inlawrev-3694	206	5	to	to	PART
inlawrev-3694	206	6	first	first	ADV
inlawrev-3694	206	7	apply	apply	VERB
inlawrev-3694	206	8	the	the	DET
inlawrev-3694	206	9	objective	objective	ADJ
inlawrev-3694	206	10	second	second	ADJ
inlawrev-3694	206	11	prong	prong	NOUN
inlawrev-3694	206	12	and	and	CCONJ
inlawrev-3694	206	13	if	if	SCONJ
inlawrev-3694	206	14	the	the	DET
inlawrev-3694	206	15	court	court	NOUN
inlawrev-3694	206	16	determines	determine	VERB
inlawrev-3694	206	17	on	on	ADP
inlawrev-3694	206	18	an	an	DET
inlawrev-3694	206	19	objective	objective	ADJ
inlawrev-3694	206	20	basis	basis	NOUN
inlawrev-3694	206	21	that	that	SCONJ
inlawrev-3694	206	22	the	the	DET
inlawrev-3694	206	23	transaction	transaction	NOUN
inlawrev-3694	206	24	had	have	VERB
inlawrev-3694	206	25	economic	economic	ADJ
inlawrev-3694	206	26	substance	substance	NOUN
inlawrev-3694	206	27	,	,	PUNCT
inlawrev-3694	206	28	it	it	PRON
inlawrev-3694	206	29	will	will	AUX
inlawrev-3694	206	30	go	go	VERB
inlawrev-3694	206	31	on	on	ADP
inlawrev-3694	206	32	to	to	ADP
inlawrev-3694	206	33	the	the	DET
inlawrev-3694	206	34	subjective	subjective	ADJ
inlawrev-3694	206	35	prong	prong	NOUN
inlawrev-3694	206	36	to	to	PART
inlawrev-3694	206	37	determine	determine	VERB
inlawrev-3694	206	38	if	if	SCONJ
inlawrev-3694	206	39	the	the	DET
inlawrev-3694	206	40	subjective	subjective	ADJ
inlawrev-3694	206	41	intent	intent	NOUN
inlawrev-3694	206	42	of	of	ADP
inlawrev-3694	206	43	the	the	DET
inlawrev-3694	206	44	taxpayer	taxpayer	NOUN
inlawrev-3694	206	45	is	be	AUX
inlawrev-3694	206	46	appropriate.^^	appropriate.^^	PUNCT
inlawrev-3694	206	47	however	however	ADV
inlawrev-3694	206	48	,	,	PUNCT
inlawrev-3694	206	49	if	if	SCONJ
inlawrev-3694	206	50	the	the	DET
inlawrev-3694	206	51	court	court	NOUN
inlawrev-3694	206	52	determines	determine	VERB
inlawrev-3694	206	53	the	the	DET
inlawrev-3694	206	54	transaction	transaction	NOUN
inlawrev-3694	206	55	lacked	lack	VERB
inlawrev-3694	206	56	economic	economic	ADJ
inlawrev-3694	206	57	substance	substance	NOUN
inlawrev-3694	206	58	,	,	PUNCT
inlawrev-3694	206	59	the	the	DET
inlawrev-3694	206	60	analysis	analysis	NOUN
inlawrev-3694	206	61	is	be	AUX
inlawrev-3694	206	62	complete	complete	ADJ
inlawrev-3694	206	63	and	and	CCONJ
inlawrev-3694	206	64	the	the	DET
inlawrev-3694	206	65	transaction	transaction	NOUN
inlawrev-3694	206	66	is	be	AUX
inlawrev-3694	206	67	deemed	deem	VERB
inlawrev-3694	206	68	to	to	PART
inlawrev-3694	206	69	be	be	AUX
inlawrev-3694	206	70	a	a	DET
inlawrev-3694	206	71	sham	sham	NOUN
inlawrev-3694	206	72	not	not	PART
inlawrev-3694	206	73	respected	respect	VERB
inlawrev-3694	206	74	for	for	ADP
inlawrev-3694	206	75	tax	tax	NOUN
inlawrev-3694	206	76	purposes.^^	purposes.^^	NOUN
inlawrev-3694	206	77	in	in	ADP
inlawrev-3694	206	78	winn	winn	PROPN
inlawrev-3694	206	79	-	-	PUNCT
inlawrev-3694	206	80	dixie	dixie	PROPN
inlawrev-3694	206	81	stores	stores	PROPN
inlawrev-3694	206	82	,	,	PUNCT
inlawrev-3694	206	83	inc	inc	PROPN
inlawrev-3694	206	84	.	.	PROPN
inlawrev-3694	207	1	v.	v.	ADP
inlawrev-3694	207	2	commissioner,^^	commissioner,^^	PROPN
inlawrev-3694	207	3	the	the	DET
inlawrev-3694	207	4	eleventh	eleventh	ADJ
inlawrev-3694	207	5	circuit	circuit	NOUN
inlawrev-3694	207	6	again	again	ADV
inlawrev-3694	207	7	addressed	address	VERB
inlawrev-3694	207	8	the	the	DET
inlawrev-3694	207	9	sham	sham	ADJ
inlawrev-3694	207	10	transaction	transaction	NOUN
inlawrev-3694	207	11	doctrine	doctrine	NOUN
inlawrev-3694	207	12	.	.	PUNCT
inlawrev-3694	208	1	in	in	ADP
inlawrev-3694	208	2	winn	winn	PROPN
inlawrev-3694	208	3	-	-	PUNCT
inlawrev-3694	208	4	dixie	dixie	PROPN
inlawrev-3694	208	5	,	,	PUNCT
inlawrev-3694	208	6	the	the	DET
inlawrev-3694	208	7	taxpayer	taxpayer	NOUN
inlawrev-3694	208	8	,	,	PUNCT
inlawrev-3694	208	9	a	a	DET
inlawrev-3694	208	10	food	food	NOUN
inlawrev-3694	208	11	retailer	retailer	NOUN
inlawrev-3694	208	12	,	,	PUNCT
inlawrev-3694	208	13	was	be	AUX
inlawrev-3694	208	14	approached	approach	VERB
inlawrev-3694	208	15	by	by	ADP
inlawrev-3694	208	16	weidman	weidman	PROPN
inlawrev-3694	208	17	&	&	CCONJ
inlawrev-3694	208	18	johnson	johnson	PROPN
inlawrev-3694	208	19	and	and	CCONJ
inlawrev-3694	208	20	the	the	DET
inlawrev-3694	208	21	coventry	coventry	PROPN
inlawrev-3694	208	22	group	group	NOUN
inlawrev-3694	208	23	53	53	NUM
inlawrev-3694	208	24	.	.	PUNCT
inlawrev-3694	209	1	kirchman	kirchman	PROPN
inlawrev-3694	209	2	v.	v.	ADP
inlawrev-3694	209	3	comm'r	comm'r	PROPN
inlawrev-3694	209	4	,	,	PUNCT
inlawrev-3694	209	5	862	862	NUM
inlawrev-3694	209	6	f.2d	f.2d	NOUN
inlawrev-3694	209	7	1486	1486	NUM
inlawrev-3694	209	8	(	(	PUNCT
inlawrev-3694	209	9	11th	11th	ADJ
inlawrev-3694	209	10	cir	cir	NOUN
inlawrev-3694	209	11	.	.	PROPN
inlawrev-3694	209	12	1989	1989	NUM
inlawrev-3694	209	13	)	)	PUNCT
inlawrev-3694	209	14	.	.	PUNCT
inlawrev-3694	210	1	54	54	NUM
inlawrev-3694	210	2	.	.	PUNCT
inlawrev-3694	211	1	i	i	PRON
inlawrev-3694	211	2	d.	d.	PROPN
inlawrev-3694	211	3	at	at	ADP
inlawrev-3694	211	4	1490	1490	NUM
inlawrev-3694	211	5	-	-	SYM
inlawrev-3694	211	6	91	91	NUM
inlawrev-3694	211	7	.	.	PUNCT
inlawrev-3694	212	1	55	55	NUM
inlawrev-3694	212	2	.	.	PUNCT
inlawrev-3694	213	1	i	i	PRON
inlawrev-3694	213	2	d.	d.	PROPN
inlawrev-3694	213	3	at	at	ADP
inlawrev-3694	213	4	1491	1491	NUM
inlawrev-3694	213	5	.	.	PUNCT
inlawrev-3694	214	1	56	56	NUM
inlawrev-3694	214	2	.	.	PUNCT
inlawrev-3694	215	1	i	i	PRON
inlawrev-3694	215	2	d.	d.	PROPN
inlawrev-3694	215	3	57	57	NUM
inlawrev-3694	215	4	.	.	PUNCT
inlawrev-3694	216	1	i	i	PRON
inlawrev-3694	216	2	d.	d.	PROPN
inlawrev-3694	216	3	58	58	NUM
inlawrev-3694	216	4	.	.	PUNCT
inlawrev-3694	217	1	i	i	PRON
inlawrev-3694	217	2	d.	d.	PROPN
inlawrev-3694	217	3	59	59	NUM
inlawrev-3694	217	4	.	.	PUNCT
inlawrev-3694	218	1	i	i	PRON
inlawrev-3694	218	2	d.	d.	PROPN
inlawrev-3694	218	3	at	at	ADP
inlawrev-3694	218	4	1493	1493	NUM
inlawrev-3694	218	5	.	.	PUNCT
inlawrev-3694	219	1	60	60	NUM
inlawrev-3694	219	2	.	.	PUNCT
inlawrev-3694	220	1	i	i	PRON
inlawrev-3694	220	2	d.	d.	PROPN
inlawrev-3694	220	3	61	61	NUM
inlawrev-3694	220	4	.	.	PUNCT
inlawrev-3694	221	1	i	i	PRON
inlawrev-3694	221	2	d.	d.	PROPN
inlawrev-3694	221	3	62	62	NUM
inlawrev-3694	221	4	.	.	PUNCT
inlawrev-3694	222	1	i	i	PRON
inlawrev-3694	222	2	d.	d.	PROPN
inlawrev-3694	222	3	63	63	NUM
inlawrev-3694	222	4	.	.	PUNCT
inlawrev-3694	222	5	254	254	NUM
inlawrev-3694	222	6	f.3d	f.3d	NUM
inlawrev-3694	222	7	1313	1313	NUM
inlawrev-3694	222	8	(	(	PUNCT
inlawrev-3694	222	9	1	1	NUM
inlawrev-3694	222	10	1th	1th	ADJ
inlawrev-3694	222	11	cir	cir	NOUN
inlawrev-3694	222	12	.	.	PROPN
inlawrev-3694	222	13	2001	2001	NUM
inlawrev-3694	222	14	)	)	PUNCT
inlawrev-3694	222	15	,	,	PUNCT
inlawrev-3694	222	16	cert	cert	NOUN
inlawrev-3694	222	17	,	,	PUNCT
inlawrev-3694	222	18	denied	deny	VERB
inlawrev-3694	222	19	,	,	PUNCT
inlawrev-3694	222	20	535	535	NUM
inlawrev-3694	222	21	u.s	u.s	PROPN
inlawrev-3694	222	22	.	.	PROPN
inlawrev-3694	222	23	986	986	NUM
inlawrev-3694	222	24	(	(	PUNCT
inlawrev-3694	222	25	2002	2002	NUM
inlawrev-3694	222	26	)	)	PUNCT
inlawrev-3694	222	27	.	.	PUNCT
inlawrev-3694	223	1	2005	2005	NUM
inlawrev-3694	223	2	]	]	PUNCT
inlawrev-3694	223	3	tax	tax	NOUN
inlawrev-3694	223	4	motivated	motivate	VERB
inlawrev-3694	223	5	transactions	transaction	NOUN
inlawrev-3694	223	6	305	305	NUM
inlawrev-3694	223	7	(	(	PUNCT
inlawrev-3694	223	8	together	together	ADV
inlawrev-3694	223	9	hereinafter	hereinafter	VERB
inlawrev-3694	223	10	"	"	PUNCT
inlawrev-3694	223	11	wj	wj	PROPN
inlawrev-3694	223	12	/	/	SYM
inlawrev-3694	223	13	coventry	coventry	NOUN
inlawrev-3694	223	14	"	"	PUNCT
inlawrev-3694	223	15	)	)	PUNCT
inlawrev-3694	223	16	with	with	ADP
inlawrev-3694	223	17	a	a	DET
inlawrev-3694	223	18	proposal	proposal	NOUN
inlawrev-3694	223	19	for	for	ADP
inlawrev-3694	223	20	winn	winn	PROPN
inlawrev-3694	223	21	-	-	PUNCT
inlawrev-3694	223	22	dixie	dixie	PROPN
inlawrev-3694	223	23	to	to	PART
inlawrev-3694	223	24	purchase	purchase	VERB
inlawrev-3694	223	25	"	"	PUNCT
inlawrev-3694	223	26	individual	individual	ADJ
inlawrev-3694	223	27	excess	excess	ADJ
inlawrev-3694	223	28	interest	interest	NOUN
inlawrev-3694	223	29	life	life	NOUN
inlawrev-3694	223	30	insurance	insurance	NOUN
inlawrev-3694	223	31	policies	policy	NOUN
inlawrev-3694	223	32	on	on	ADP
inlawrev-3694	223	33	the	the	DET
inlawrev-3694	223	34	lives	life	NOUN
inlawrev-3694	223	35	of	of	ADP
inlawrev-3694	223	36	winn	winn	PROPN
inlawrev-3694	223	37	-	-	PUNCT
inlawrev-3694	223	38	dixie	dixie	PROPN
inlawrev-3694	223	39	's	's	PART
inlawrev-3694	223	40	employees	employee	NOUN
inlawrev-3694	223	41	.	.	PUNCT
inlawrev-3694	224	1	"^"^	"^"^	PROPN
inlawrev-3694	224	2	information	information	NOUN
inlawrev-3694	224	3	provided	provide	VERB
inlawrev-3694	224	4	to	to	ADP
inlawrev-3694	224	5	winn	winn	PROPN
inlawrev-3694	224	6	-	-	PUNCT
inlawrev-3694	224	7	dixie	dixie	PROPN
inlawrev-3694	224	8	by	by	ADP
inlawrev-3694	224	9	wj	wj	PROPN
inlawrev-3694	224	10	/	/	SYM
inlawrev-3694	224	11	coventry	coventry	NOUN
inlawrev-3694	224	12	indicated	indicate	VERB
inlawrev-3694	224	13	that	that	SCONJ
inlawrev-3694	224	14	the	the	DET
inlawrev-3694	224	15	policies	policy	NOUN
inlawrev-3694	224	16	would	would	AUX
inlawrev-3694	224	17	consist	consist	VERB
inlawrev-3694	224	18	of	of	ADP
inlawrev-3694	224	19	"	"	PUNCT
inlawrev-3694	224	20	a	a	DET
inlawrev-3694	224	21	group	group	NOUN
inlawrev-3694	224	22	of	of	ADP
inlawrev-3694	224	23	corporate	corporate	NOUN
inlawrev-3694	224	24	-	-	PUNCT
inlawrev-3694	224	25	owned	own	VERB
inlawrev-3694	224	26	life	life	NOUN
inlawrev-3694	224	27	insurance	insurance	NOUN
inlawrev-3694	224	28	(	(	PUNCT
inlawrev-3694	224	29	coli	coli	NOUN
inlawrev-3694	224	30	)	)	PUNCT
inlawrev-3694	224	31	policies	policy	NOUN
inlawrev-3694	224	32	covering	cover	VERB
inlawrev-3694	224	33	a	a	DET
inlawrev-3694	224	34	wide	wide	ADJ
inlawrev-3694	224	35	cross	cross	NOUN
inlawrev-3694	224	36	-	-	NOUN
inlawrev-3694	224	37	section	section	NOUN
inlawrev-3694	224	38	of	of	ADP
inlawrev-3694	224	39	[	[	PUNCT
inlawrev-3694	224	40	winn	winn	PROPN
inlawrev-3694	224	41	-	-	PUNCT
inlawrev-3694	224	42	dixie	dixie	PROPN
inlawrev-3694	224	43	's	's	PART
inlawrev-3694	224	44	]	]	X
inlawrev-3694	224	45	employees	employee	NOUN
inlawrev-3694	224	46	.	.	PUNCT
inlawrev-3694	225	1	"^^	"^^	VERB
inlawrev-3694	225	2	in	in	ADP
inlawrev-3694	225	3	short	short	ADJ
inlawrev-3694	225	4	,	,	PUNCT
inlawrev-3694	225	5	winn	winn	PROPN
inlawrev-3694	225	6	-	-	PUNCT
inlawrev-3694	225	7	dixie	dixie	PROPN
inlawrev-3694	225	8	purchased	purchase	VERB
inlawrev-3694	225	9	whole	whole	ADJ
inlawrev-3694	225	10	life	life	NOUN
inlawrev-3694	225	11	insurance	insurance	NOUN
inlawrev-3694	225	12	policies	policy	NOUN
inlawrev-3694	225	13	on	on	ADP
inlawrev-3694	225	14	almost	almost	ADV
inlawrev-3694	225	15	all	all	PRON
inlawrev-3694	225	16	of	of	ADP
inlawrev-3694	225	17	its	its	PRON
inlawrev-3694	225	18	full	full	ADJ
inlawrev-3694	225	19	time	time	NOUN
inlawrev-3694	225	20	employees	employee	NOUN
inlawrev-3694	225	21	,	,	PUNCT
inlawrev-3694	225	22	numbering	number	VERB
inlawrev-3694	225	23	about	about	ADP
inlawrev-3694	225	24	38,000.^^	38,000.^^	NUM
inlawrev-3694	225	25	winn	winn	NOUN
inlawrev-3694	225	26	-	-	PUNCT
inlawrev-3694	225	27	dixie	dixie	PROPN
inlawrev-3694	225	28	was	be	AUX
inlawrev-3694	225	29	the	the	DET
inlawrev-3694	225	30	sole	sole	ADJ
inlawrev-3694	225	31	beneficiary	beneficiary	NOUN
inlawrev-3694	225	32	of	of	ADP
inlawrev-3694	225	33	the	the	DET
inlawrev-3694	225	34	policies	policy	NOUN
inlawrev-3694	225	35	.	.	PUNCT
inlawrev-3694	226	1	wj	wj	NOUN
inlawrev-3694	226	2	/	/	SYM
inlawrev-3694	226	3	coventry	coventry	NOUN
inlawrev-3694	226	4	,	,	PUNCT
inlawrev-3694	226	5	as	as	ADP
inlawrev-3694	226	6	promoters	promoter	NOUN
inlawrev-3694	226	7	of	of	ADP
inlawrev-3694	226	8	the	the	DET
inlawrev-3694	226	9	transaction	transaction	NOUN
inlawrev-3694	226	10	,	,	PUNCT
inlawrev-3694	226	11	provided	provide	VERB
inlawrev-3694	226	12	winn	winn	PROPN
inlawrev-3694	226	13	-	-	PUNCT
inlawrev-3694	226	14	dixie	dixie	PROPN
inlawrev-3694	226	15	with	with	ADP
inlawrev-3694	226	16	a	a	DET
inlawrev-3694	226	17	proposal	proposal	NOUN
inlawrev-3694	226	18	for	for	ADP
inlawrev-3694	226	19	the	the	DET
inlawrev-3694	226	20	purchase	purchase	NOUN
inlawrev-3694	226	21	of	of	ADP
inlawrev-3694	226	22	the	the	DET
inlawrev-3694	226	23	policies.^^	policies.^^	NOUN
inlawrev-3694	226	24	the	the	DET
inlawrev-3694	226	25	chairman	chairman	NOUN
inlawrev-3694	226	26	and	and	CCONJ
inlawrev-3694	226	27	chief	chief	ADJ
inlawrev-3694	226	28	executive	executive	ADJ
inlawrev-3694	226	29	officers	officer	NOUN
inlawrev-3694	226	30	of	of	ADP
inlawrev-3694	226	31	wj	wj	PROPN
inlawrev-3694	226	32	/	/	SYM
inlawrev-3694	226	33	coventry	coventry	PROPN
inlawrev-3694	226	34	provided	provide	VERB
inlawrev-3694	226	35	a	a	DET
inlawrev-3694	226	36	memorandum	memorandum	NOUN
inlawrev-3694	226	37	to	to	ADP
inlawrev-3694	226	38	winn	winn	PROPN
inlawrev-3694	226	39	-	-	PUNCT
inlawrev-3694	226	40	dixie	dixie	PROPN
inlawrev-3694	226	41	describing	describe	VERB
inlawrev-3694	226	42	the	the	DET
inlawrev-3694	226	43	benefits	benefit	NOUN
inlawrev-3694	226	44	and	and	CCONJ
inlawrev-3694	226	45	drawbacks	drawback	NOUN
inlawrev-3694	226	46	of	of	ADP
inlawrev-3694	226	47	the	the	DET
inlawrev-3694	226	48	proposed	propose	VERB
inlawrev-3694	226	49	plan.^^	plan.^^	NOUN
inlawrev-3694	226	50	the	the	DET
inlawrev-3694	226	51	memorandum	memorandum	NOUN
inlawrev-3694	226	52	summarized	summarize	VERB
inlawrev-3694	226	53	the	the	DET
inlawrev-3694	226	54	tax	tax	NOUN
inlawrev-3694	226	55	aspects	aspect	NOUN
inlawrev-3694	226	56	of	of	ADP
inlawrev-3694	226	57	the	the	DET
inlawrev-3694	226	58	coli	coli	NOUN
inlawrev-3694	226	59	program	program	NOUN
inlawrev-3694	226	60	and	and	CCONJ
inlawrev-3694	226	61	provided	provide	VERB
inlawrev-3694	226	62	numerous	numerous	ADJ
inlawrev-3694	226	63	detailed	detailed	ADJ
inlawrev-3694	226	64	projections	projection	NOUN
inlawrev-3694	226	65	of	of	ADP
inlawrev-3694	226	66	the	the	DET
inlawrev-3694	226	67	costs	cost	NOUN
inlawrev-3694	226	68	and	and	CCONJ
inlawrev-3694	226	69	benefits	benefit	NOUN
inlawrev-3694	226	70	associated	associate	VERB
inlawrev-3694	226	71	with	with	ADP
inlawrev-3694	226	72	the	the	DET
inlawrev-3694	226	73	coli	coli	NOUN
inlawrev-3694	226	74	plan.^^	plan.^^	NOUN
inlawrev-3694	226	75	in	in	ADP
inlawrev-3694	226	76	summarizing	summarize	VERB
inlawrev-3694	226	77	the	the	DET
inlawrev-3694	226	78	tax	tax	NOUN
inlawrev-3694	226	79	aspects	aspect	NOUN
inlawrev-3694	226	80	of	of	ADP
inlawrev-3694	226	81	the	the	DET
inlawrev-3694	226	82	coli	coli	NOUN
inlawrev-3694	226	83	program	program	NOUN
inlawrev-3694	226	84	,	,	PUNCT
inlawrev-3694	226	85	the	the	DET
inlawrev-3694	226	86	memorandum	memorandum	NOUN
inlawrev-3694	226	87	opined	opine	VERB
inlawrev-3694	226	88	on	on	ADP
inlawrev-3694	226	89	the	the	DET
inlawrev-3694	226	90	tax	tax	NOUN
inlawrev-3694	226	91	issues	issue	NOUN
inlawrev-3694	226	92	raised	raise	VERB
inlawrev-3694	226	93	by	by	ADP
inlawrev-3694	226	94	the	the	DET
inlawrev-3694	226	95	proposed	propose	VERB
inlawrev-3694	226	96	coli	coli	NOUN
inlawrev-3694	226	97	program	program	NOUN
inlawrev-3694	226	98	,	,	PUNCT
inlawrev-3694	226	99	the	the	DET
inlawrev-3694	226	100	legislative	legislative	ADJ
inlawrev-3694	226	101	status	status	NOUN
inlawrev-3694	226	102	from	from	ADP
inlawrev-3694	226	103	a	a	DET
inlawrev-3694	226	104	tax	tax	NOUN
inlawrev-3694	226	105	perspective	perspective	NOUN
inlawrev-3694	226	106	of	of	ADP
inlawrev-3694	226	107	future	future	ADJ
inlawrev-3694	226	108	coli	coli	NOUN
inlawrev-3694	226	109	programs	program	NOUN
inlawrev-3694	226	110	and	and	CCONJ
inlawrev-3694	226	111	exit	exit	NOUN
inlawrev-3694	226	112	strategies	strategy	NOUN
inlawrev-3694	226	113	available	available	ADJ
inlawrev-3694	226	114	to	to	ADP
inlawrev-3694	226	115	winn	winn	NOUN
inlawrev-3694	226	116	-	-	PUNCT
inlawrev-3694	226	117	dixie	dixie	PROPN
inlawrev-3694	226	118	in	in	ADP
inlawrev-3694	226	119	the	the	DET
inlawrev-3694	226	120	event	event	NOUN
inlawrev-3694	226	121	that	that	SCONJ
inlawrev-3694	226	122	the	the	DET
inlawrev-3694	226	123	tax	tax	NOUN
inlawrev-3694	226	124	law	law	NOUN
inlawrev-3694	226	125	in	in	ADP
inlawrev-3694	226	126	effect	effect	NOUN
inlawrev-3694	226	127	changed.^^	changed.^^	NOUN
inlawrev-3694	226	128	the	the	DET
inlawrev-3694	226	129	projections	projection	NOUN
inlawrev-3694	226	130	contained	contain	VERB
inlawrev-3694	226	131	in	in	ADP
inlawrev-3694	226	132	the	the	DET
inlawrev-3694	226	133	memorandum	memorandum	NOUN
inlawrev-3694	226	134	indicated	indicate	VERB
inlawrev-3694	226	135	that	that	SCONJ
inlawrev-3694	226	136	during	during	ADP
inlawrev-3694	226	137	each	each	DET
inlawrev-3694	226	138	year	year	NOUN
inlawrev-3694	226	139	that	that	SCONJ
inlawrev-3694	226	140	the	the	DET
inlawrev-3694	226	141	policies	policy	NOUN
inlawrev-3694	226	142	remained	remain	VERB
inlawrev-3694	226	143	in	in	ADP
inlawrev-3694	226	144	effect	effect	NOUN
inlawrev-3694	226	145	,	,	PUNCT
inlawrev-3694	226	146	the	the	DET
inlawrev-3694	226	147	plan	plan	NOUN
inlawrev-3694	226	148	would	would	AUX
inlawrev-3694	226	149	generate	generate	VERB
inlawrev-3694	226	150	pre	pre	ADJ
inlawrev-3694	226	151	-	-	ADJ
inlawrev-3694	226	152	tax	tax	ADJ
inlawrev-3694	226	153	losses	loss	NOUN
inlawrev-3694	226	154	.	.	PUNCT
inlawrev-3694	227	1	^^	^^	PUNCT
inlawrev-3694	227	2	however	however	ADV
inlawrev-3694	227	3	,	,	PUNCT
inlawrev-3694	227	4	on	on	ADP
inlawrev-3694	227	5	an	an	DET
inlawrev-3694	227	6	after	after	ADP
inlawrev-3694	227	7	tax	tax	NOUN
inlawrev-3694	227	8	basis	basis	NOUN
inlawrev-3694	227	9	the	the	DET
inlawrev-3694	227	10	projections	projection	NOUN
inlawrev-3694	227	11	indicated	indicate	VERB
inlawrev-3694	227	12	that	that	SCONJ
inlawrev-3694	227	13	the	the	DET
inlawrev-3694	227	14	plan	plan	NOUN
inlawrev-3694	227	15	would	would	AUX
inlawrev-3694	227	16	generate	generate	VERB
inlawrev-3694	227	17	profits.^^	profits.^^	NOUN
inlawrev-3694	227	18	that	that	ADV
inlawrev-3694	227	19	is	is	ADV
inlawrev-3694	227	20	,	,	PUNCT
inlawrev-3694	227	21	the	the	DET
inlawrev-3694	227	22	deductions	deduction	NOUN
inlawrev-3694	227	23	associated	associate	VERB
inlawrev-3694	227	24	with	with	ADP
inlawrev-3694	227	25	the	the	DET
inlawrev-3694	227	26	plan	plan	NOUN
inlawrev-3694	227	27	would	would	AUX
inlawrev-3694	227	28	sufficiently	sufficiently	ADV
inlawrev-3694	227	29	reduce	reduce	VERB
inlawrev-3694	227	30	taxes	taxis	NOUN
inlawrev-3694	227	31	otherwise	otherwise	ADV
inlawrev-3694	227	32	payable	payable	ADJ
inlawrev-3694	227	33	by	by	ADP
inlawrev-3694	227	34	winn	winn	PROPN
inlawrev-3694	227	35	-	-	PUNCT
inlawrev-3694	227	36	dixie	dixie	PROPN
inlawrev-3694	227	37	such	such	ADJ
inlawrev-3694	227	38	that	that	SCONJ
inlawrev-3694	227	39	the	the	DET
inlawrev-3694	227	40	tax	tax	NOUN
inlawrev-3694	227	41	benefits	benefit	NOUN
inlawrev-3694	227	42	would	would	AUX
inlawrev-3694	227	43	exceed	exceed	VERB
inlawrev-3694	227	44	any	any	DET
inlawrev-3694	227	45	actual	actual	ADJ
inlawrev-3694	227	46	economic	economic	ADJ
inlawrev-3694	227	47	loss	loss	NOUN
inlawrev-3694	227	48	experience	experience	NOUN
inlawrev-3694	227	49	by	by	ADP
inlawrev-3694	227	50	winn	winn	PROPN
inlawrev-3694	227	51	-	-	PUNCT
inlawrev-3694	227	52	dixie	dixie	PROPN
inlawrev-3694	227	53	.	.	PUNCT
inlawrev-3694	228	1	in	in	ADP
inlawrev-3694	228	2	essence	essence	NOUN
inlawrev-3694	228	3	,	,	PUNCT
inlawrev-3694	228	4	like	like	ADP
inlawrev-3694	228	5	the	the	DET
inlawrev-3694	228	6	situation	situation	NOUN
inlawrev-3694	228	7	in	in	ADP
inlawrev-3694	228	8	knetsch	knetsch	PROPN
inlawrev-3694	228	9	,	,	PUNCT
inlawrev-3694	228	10	the	the	DET
inlawrev-3694	228	11	high	high	ADJ
inlawrev-3694	228	12	interest	interest	NOUN
inlawrev-3694	228	13	rate	rate	NOUN
inlawrev-3694	228	14	charged	charge	VERB
inlawrev-3694	228	15	by	by	ADP
inlawrev-3694	228	16	the	the	DET
inlawrev-3694	228	17	insurance	insurance	NOUN
inlawrev-3694	228	18	company	company	NOUN
inlawrev-3694	228	19	plus	plus	CCONJ
inlawrev-3694	228	20	administrative	administrative	ADJ
inlawrev-3694	228	21	fees	fee	NOUN
inlawrev-3694	228	22	to	to	PART
inlawrev-3694	228	23	execute	execute	VERB
inlawrev-3694	228	24	the	the	DET
inlawrev-3694	228	25	transaction	transaction	NOUN
inlawrev-3694	228	26	exceeded	exceed	VERB
inlawrev-3694	228	27	the	the	DET
inlawrev-3694	228	28	net	net	ADJ
inlawrev-3694	228	29	cash	cash	NOUN
inlawrev-3694	228	30	surrender	surrender	NOUN
inlawrev-3694	228	31	value	value	NOUN
inlawrev-3694	228	32	and	and	CCONJ
inlawrev-3694	228	33	benefits	benefit	NOUN
inlawrev-3694	228	34	of	of	ADP
inlawrev-3694	228	35	the	the	DET
inlawrev-3694	228	36	policies	policy	NOUN
inlawrev-3694	228	37	,	,	PUNCT
inlawrev-3694	228	38	with	with	ADP
inlawrev-3694	228	39	the	the	DET
inlawrev-3694	228	40	result	result	NOUN
inlawrev-3694	228	41	that	that	SCONJ
inlawrev-3694	228	42	in	in	ADP
inlawrev-3694	228	43	pre	pre	ADJ
inlawrev-3694	228	44	-	-	ADJ
inlawrev-3694	228	45	tax	tax	ADJ
inlawrev-3694	228	46	terms	term	NOUN
inlawrev-3694	228	47	,	,	PUNCT
inlawrev-3694	228	48	winn	winn	PROPN
inlawrev-3694	228	49	-	-	PUNCT
inlawrev-3694	228	50	dixie	dixie	PROPN
inlawrev-3694	228	51	lost	lose	VERB
inlawrev-3694	228	52	money	money	NOUN
inlawrev-3694	228	53	on	on	ADP
inlawrev-3694	228	54	the	the	DET
inlawrev-3694	228	55	program	program	NOUN
inlawrev-3694	228	56	.	.	PUNCT
inlawrev-3694	229	1	however	however	ADV
inlawrev-3694	229	2	,	,	PUNCT
inlawrev-3694	229	3	the	the	DET
inlawrev-3694	229	4	deductions	deduction	NOUN
inlawrev-3694	229	5	for	for	ADP
inlawrev-3694	229	6	interest	interest	NOUN
inlawrev-3694	229	7	and	and	CCONJ
inlawrev-3694	229	8	fees	fee	NOUN
inlawrev-3694	229	9	by	by	ADP
inlawrev-3694	229	10	winn	winn	PROPN
inlawrev-3694	229	11	-	-	PUNCT
inlawrev-3694	229	12	dixie	dixie	PROPN
inlawrev-3694	229	13	on	on	ADP
inlawrev-3694	229	14	the	the	DET
inlawrev-3694	229	15	policy	policy	NOUN
inlawrev-3694	229	16	loans	loan	NOUN
inlawrev-3694	229	17	yielded	yield	VERB
inlawrev-3694	229	18	an	an	DET
inlawrev-3694	229	19	estimated	estimate	VERB
inlawrev-3694	229	20	tax	tax	NOUN
inlawrev-3694	229	21	benefit	benefit	NOUN
inlawrev-3694	229	22	that	that	PRON
inlawrev-3694	229	23	was	be	AUX
inlawrev-3694	229	24	projected	project	VERB
inlawrev-3694	229	25	to	to	PART
inlawrev-3694	229	26	reach	reach	VERB
inlawrev-3694	229	27	billions	billion	NOUN
inlawrev-3694	229	28	of	of	ADP
inlawrev-3694	229	29	dollars	dollar	NOUN
inlawrev-3694	229	30	in	in	ADP
inlawrev-3694	229	31	excess	excess	NOUN
inlawrev-3694	229	32	of	of	ADP
inlawrev-3694	229	33	any	any	DET
inlawrev-3694	229	34	projected	project	VERB
inlawrev-3694	229	35	pre	pre	NOUN
inlawrev-3694	229	36	-	-	NOUN
inlawrev-3694	229	37	tax	tax	ADJ
inlawrev-3694	229	38	losses.^^	losses.^^	PUNCT
inlawrev-3694	229	39	on	on	ADP
inlawrev-3694	229	40	appeal	appeal	NOUN
inlawrev-3694	229	41	to	to	ADP
inlawrev-3694	229	42	the	the	DET
inlawrev-3694	229	43	eleventh	eleventh	ADJ
inlawrev-3694	229	44	circuit	circuit	NOUN
inlawrev-3694	229	45	court	court	NOUN
inlawrev-3694	229	46	of	of	ADP
inlawrev-3694	229	47	appeals	appeal	NOUN
inlawrev-3694	229	48	,	,	PUNCT
inlawrev-3694	229	49	citing	cite	VERB
inlawrev-3694	229	50	kirchman	kirchman	NOUN
inlawrev-3694	229	51	,	,	PUNCT
inlawrev-3694	229	52	the	the	DET
inlawrev-3694	229	53	court	court	NOUN
inlawrev-3694	229	54	again	again	ADV
inlawrev-3694	229	55	first	first	ADV
inlawrev-3694	229	56	addressed	address	VERB
inlawrev-3694	229	57	the	the	DET
inlawrev-3694	229	58	economic	economic	ADJ
inlawrev-3694	229	59	substance	substance	NOUN
inlawrev-3694	229	60	of	of	ADP
inlawrev-3694	229	61	the	the	DET
inlawrev-3694	229	62	transaction	transaction	NOUN
inlawrev-3694	229	63	in	in	ADP
inlawrev-3694	229	64	question	question	NOUN
inlawrev-3694	229	65	64	64	NUM
inlawrev-3694	229	66	.	.	PUNCT
inlawrev-3694	230	1	v^inn	v^inn	NOUN
inlawrev-3694	230	2	-	-	PUNCT
inlawrev-3694	230	3	dixiestores	dixiestore	NOUN
inlawrev-3694	230	4	,	,	PUNCT
inlawrev-3694	230	5	inc.v.comm'r,113t.c.254,256(1999),«#'flf,254f.3dl313(llth	inc.v.comm'r,113t.c.254,256(1999),«#'flf,254f.3dl313(llth	PROPN
inlawrev-3694	230	6	cir	cir	NOUN
inlawrev-3694	230	7	.	.	PUNCT
inlawrev-3694	230	8	2001	2001	NUM
inlawrev-3694	230	9	)	)	PUNCT
inlawrev-3694	230	10	.	.	PUNCT
inlawrev-3694	231	1	65	65	NUM
inlawrev-3694	231	2	.	.	PUNCT
inlawrev-3694	232	1	i	i	PRON
inlawrev-3694	232	2	d.	d.	PROPN
inlawrev-3694	232	3	66	66	NUM
inlawrev-3694	232	4	.	.	PUNCT
inlawrev-3694	233	1	i	i	PRON
inlawrev-3694	233	2	d.	d.	PROPN
inlawrev-3694	233	3	at	at	ADP
inlawrev-3694	233	4	257	257	NUM
inlawrev-3694	233	5	.	.	PUNCT
inlawrev-3694	233	6	67	67	NUM
inlawrev-3694	233	7	.	.	PUNCT
inlawrev-3694	234	1	/j	/j	INTJ
inlawrev-3694	234	2	.	.	PUNCT
inlawrev-3694	235	1	at	at	ADP
inlawrev-3694	235	2	256	256	NUM
inlawrev-3694	235	3	.	.	PUNCT
inlawrev-3694	235	4	68	68	NUM
inlawrev-3694	235	5	.	.	PUNCT
inlawrev-3694	236	1	i	i	PRON
inlawrev-3694	236	2	d.	d.	PROPN
inlawrev-3694	236	3	69	69	NUM
inlawrev-3694	236	4	.	.	PUNCT
inlawrev-3694	237	1	mat	mat	NOUN
inlawrev-3694	237	2	256	256	NUM
inlawrev-3694	237	3	-	-	SYM
inlawrev-3694	237	4	61	61	NUM
inlawrev-3694	237	5	.	.	PUNCT
inlawrev-3694	238	1	70	70	NUM
inlawrev-3694	238	2	.	.	PUNCT
inlawrev-3694	239	1	i	i	PRON
inlawrev-3694	239	2	d.	d.	PROPN
inlawrev-3694	239	3	at	at	ADP
inlawrev-3694	239	4	259	259	NUM
inlawrev-3694	239	5	.	.	PUNCT
inlawrev-3694	240	1	71	71	NUM
inlawrev-3694	240	2	.	.	PUNCT
inlawrev-3694	241	1	/j	/j	INTJ
inlawrev-3694	241	2	.	.	PUNCT
inlawrev-3694	242	1	at	at	ADP
inlawrev-3694	242	2	260	260	NUM
inlawrev-3694	242	3	-	-	SYM
inlawrev-3694	242	4	63	63	NUM
inlawrev-3694	242	5	.	.	PUNCT
inlawrev-3694	242	6	72	72	NUM
inlawrev-3694	242	7	.	.	PUNCT
inlawrev-3694	243	1	i	i	PRON
inlawrev-3694	243	2	d.	d.	PROPN
inlawrev-3694	243	3	73	73	NUM
inlawrev-3694	243	4	.	.	PUNCT
inlawrev-3694	244	1	i	i	PRON
inlawrev-3694	244	2	d.	d.	PROPN
inlawrev-3694	244	3	at	at	ADP
inlawrev-3694	244	4	263	263	NUM
inlawrev-3694	244	5	.	.	PUNCT
inlawrev-3694	245	1	306	306	NUM
inlawrev-3694	245	2	indiana	indiana	PROPN
inlawrev-3694	245	3	law	law	NOUN
inlawrev-3694	245	4	review	review	NOUN
inlawrev-3694	245	5	[	[	X
inlawrev-3694	245	6	vol	vol	NOUN
inlawrev-3694	245	7	.	.	PUNCT
inlawrev-3694	245	8	38:295	38:295	NUM
inlawrev-3694	246	1	and	and	CCONJ
inlawrev-3694	246	2	found	find	VERB
inlawrev-3694	246	3	that	that	SCONJ
inlawrev-3694	246	4	the	the	DET
inlawrev-3694	246	5	transaction	transaction	NOUN
inlawrev-3694	246	6	could	could	AUX
inlawrev-3694	246	7	never	never	ADV
inlawrev-3694	246	8	generate	generate	VERB
inlawrev-3694	246	9	a	a	DET
inlawrev-3694	246	10	pre	pre	ADJ
inlawrev-3694	246	11	-	-	NOUN
inlawrev-3694	246	12	tax	tax	ADJ
inlawrev-3694	246	13	profit.^"^	profit.^"^	NOUN
inlawrev-3694	246	14	however	however	ADV
inlawrev-3694	246	15	,	,	PUNCT
inlawrev-3694	246	16	aside	aside	ADV
inlawrev-3694	246	17	from	from	ADP
inlawrev-3694	246	18	the	the	DET
inlawrev-3694	246	19	manner	manner	NOUN
inlawrev-3694	246	20	in	in	ADP
inlawrev-3694	246	21	which	which	PRON
inlawrev-3694	246	22	the	the	DET
inlawrev-3694	246	23	economic	economic	ADJ
inlawrev-3694	246	24	substance	substance	NOUN
inlawrev-3694	246	25	test	test	NOUN
inlawrev-3694	246	26	was	be	AUX
inlawrev-3694	246	27	applied	apply	VERB
inlawrev-3694	246	28	,	,	PUNCT
inlawrev-3694	246	29	the	the	DET
inlawrev-3694	246	30	actual	actual	ADJ
inlawrev-3694	246	31	sequence	sequence	NOUN
inlawrev-3694	246	32	of	of	ADP
inlawrev-3694	246	33	the	the	DET
inlawrev-3694	246	34	transaction	transaction	NOUN
inlawrev-3694	246	35	is	be	AUX
inlawrev-3694	246	36	again	again	ADV
inlawrev-3694	246	37	of	of	ADP
inlawrev-3694	246	38	interest	interest	NOUN
inlawrev-3694	246	39	.	.	PUNCT
inlawrev-3694	247	1	winn	winn	PROPN
inlawrev-3694	247	2	-	-	PUNCT
inlawrev-3694	247	3	dixie	dixie	PROPN
inlawrev-3694	247	4	,	,	PUNCT
inlawrev-3694	247	5	as	as	ADP
inlawrev-3694	247	6	the	the	DET
inlawrev-3694	247	7	taxpayer	taxpayer	NOUN
inlawrev-3694	247	8	,	,	PUNCT
inlawrev-3694	247	9	was	be	AUX
inlawrev-3694	247	10	initially	initially	ADV
inlawrev-3694	247	11	approached	approach	VERB
inlawrev-3694	247	12	by	by	ADP
inlawrev-3694	247	13	wj	wj	PROPN
inlawrev-3694	247	14	/	/	SYM
inlawrev-3694	247	15	coventry	coventry	NOUN
inlawrev-3694	247	16	,	,	PUNCT
inlawrev-3694	247	17	a	a	DET
inlawrev-3694	247	18	group	group	NOUN
inlawrev-3694	247	19	of	of	ADP
inlawrev-3694	247	20	insurance	insurance	NOUN
inlawrev-3694	247	21	professionals.^^	professionals.^^	NOUN
inlawrev-3694	247	22	these	these	DET
inlawrev-3694	247	23	professionals	professional	NOUN
inlawrev-3694	247	24	provided	provide	VERB
inlawrev-3694	247	25	specific	specific	ADJ
inlawrev-3694	247	26	and	and	CCONJ
inlawrev-3694	247	27	complex	complex	ADJ
inlawrev-3694	247	28	advice	advice	NOUN
inlawrev-3694	247	29	in	in	ADP
inlawrev-3694	247	30	relation	relation	NOUN
inlawrev-3694	247	31	to	to	ADP
inlawrev-3694	247	32	tax	tax	NOUN
inlawrev-3694	247	33	issues	issue	NOUN
inlawrev-3694	247	34	raised	raise	VERB
inlawrev-3694	247	35	by	by	ADP
inlawrev-3694	247	36	the	the	DET
inlawrev-3694	247	37	proposed	propose	VERB
inlawrev-3694	247	38	coli	coli	NOUN
inlawrev-3694	247	39	plan	plan	NOUN
inlawrev-3694	247	40	.	.	PUNCT
inlawrev-3694	248	1	like	like	ADP
inlawrev-3694	248	2	the	the	DET
inlawrev-3694	248	3	taxpayers	taxpayer	NOUN
inlawrev-3694	248	4	in	in	ADP
inlawrev-3694	248	5	rice	rice	NOUN
inlawrev-3694	248	6	5	5	NUM
inlawrev-3694	248	7	toyota	toyota	PROPN
inlawrev-3694	248	8	world	world	NOUN
inlawrev-3694	248	9	,	,	PUNCT
inlawrev-3694	248	10	the	the	DET
inlawrev-3694	248	11	advice	advice	NOUN
inlawrev-3694	248	12	included	include	VERB
inlawrev-3694	248	13	an	an	DET
inlawrev-3694	248	14	extraordinary	extraordinary	ADJ
inlawrev-3694	248	15	number	number	NOUN
inlawrev-3694	248	16	ofprojections	ofprojection	NOUN
inlawrev-3694	248	17	that	that	PRON
inlawrev-3694	248	18	focused	focus	VERB
inlawrev-3694	248	19	primarily	primarily	ADV
inlawrev-3694	248	20	on	on	ADP
inlawrev-3694	248	21	the	the	DET
inlawrev-3694	248	22	pre	pre	NOUN
inlawrev-3694	248	23	-	-	NOUN
inlawrev-3694	248	24	tax	tax	ADJ
inlawrev-3694	248	25	and	and	CCONJ
inlawrev-3694	248	26	post	post	ADJ
inlawrev-3694	248	27	-	-	ADJ
inlawrev-3694	248	28	tax	tax	ADJ
inlawrev-3694	248	29	consequences	consequence	NOUN
inlawrev-3694	248	30	of	of	ADP
inlawrev-3694	248	31	the	the	DET
inlawrev-3694	248	32	transaction.^^	transaction.^^	NOUN
inlawrev-3694	248	33	prior	prior	ADV
inlawrev-3694	248	34	to	to	ADP
inlawrev-3694	248	35	wj	wj	PROPN
inlawrev-3694	248	36	/	/	SYM
inlawrev-3694	248	37	coventry	coventry	NOUN
inlawrev-3694	248	38	approaching	approach	VERB
inlawrev-3694	248	39	winn	winn	NOUN
inlawrev-3694	248	40	-	-	PUNCT
inlawrev-3694	248	41	dixie	dixie	PROPN
inlawrev-3694	248	42	,	,	PUNCT
inlawrev-3694	248	43	winn	winn	PROPN
inlawrev-3694	248	44	-	-	PUNCT
inlawrev-3694	248	45	dixie	dixie	PROPN
inlawrev-3694	248	46	itself	itself	PRON
inlawrev-3694	248	47	had	have	VERB
inlawrev-3694	248	48	no	no	DET
inlawrev-3694	248	49	knowledge	knowledge	NOUN
inlawrev-3694	248	50	of	of	ADP
inlawrev-3694	248	51	coli	coli	NOUN
inlawrev-3694	248	52	plans	plan	NOUN
inlawrev-3694	248	53	and	and	CCONJ
inlawrev-3694	248	54	no	no	DET
inlawrev-3694	248	55	apparent	apparent	ADJ
inlawrev-3694	248	56	business	business	NOUN
inlawrev-3694	248	57	purpose	purpose	NOUN
inlawrev-3694	248	58	for	for	ADP
inlawrev-3694	248	59	engaging	engage	VERB
inlawrev-3694	248	60	in	in	ADP
inlawrev-3694	248	61	the	the	DET
inlawrev-3694	248	62	coli	coli	NOUN
inlawrev-3694	248	63	transaction	transaction	NOUN
inlawrev-3694	248	64	.	.	PUNCT
inlawrev-3694	249	1	representatives	representative	NOUN
inlawrev-3694	249	2	of	of	ADP
inlawrev-3694	249	3	wj	wj	PROPN
inlawrev-3694	249	4	/	/	SYM
inlawrev-3694	249	5	coventry	coventry	NOUN
inlawrev-3694	249	6	solicited	solicit	VERB
inlawrev-3694	249	7	winn	winn	PROPN
inlawrev-3694	249	8	-	-	PUNCT
inlawrev-3694	249	9	dixie	dixie	PROPN
inlawrev-3694	249	10	to	to	PART
inlawrev-3694	249	11	engage	engage	VERB
inlawrev-3694	249	12	in	in	ADP
inlawrev-3694	249	13	a	a	DET
inlawrev-3694	249	14	highly	highly	ADV
inlawrev-3694	249	15	complex	complex	ADJ
inlawrev-3694	249	16	transaction	transaction	NOUN
inlawrev-3694	249	17	,	,	PUNCT
inlawrev-3694	249	18	advised	advise	VERB
inlawrev-3694	249	19	winn	winn	PROPN
inlawrev-3694	249	20	-	-	PUNCT
inlawrev-3694	249	21	dixie	dixie	NOUN
inlawrev-3694	249	22	of	of	ADP
inlawrev-3694	249	23	the	the	DET
inlawrev-3694	249	24	tax	tax	NOUN
inlawrev-3694	249	25	consequences	consequence	NOUN
inlawrev-3694	249	26	of	of	ADP
inlawrev-3694	249	27	the	the	DET
inlawrev-3694	249	28	transaction	transaction	NOUN
inlawrev-3694	249	29	,	,	PUNCT
inlawrev-3694	249	30	opined	opine	VERB
inlawrev-3694	249	31	as	as	ADP
inlawrev-3694	249	32	to	to	ADP
inlawrev-3694	249	33	the	the	DET
inlawrev-3694	249	34	validity	validity	NOUN
inlawrev-3694	249	35	of	of	ADP
inlawrev-3694	249	36	the	the	DET
inlawrev-3694	249	37	transaction	transaction	NOUN
inlawrev-3694	249	38	under	under	ADP
inlawrev-3694	249	39	existing	exist	VERB
inlawrev-3694	249	40	tax	tax	NOUN
inlawrev-3694	249	41	law	law	NOUN
inlawrev-3694	249	42	and	and	CCONJ
inlawrev-3694	249	43	assisted	assist	VERB
inlawrev-3694	249	44	winn	winn	PROPN
inlawrev-3694	249	45	-	-	PUNCT
inlawrev-3694	249	46	dixie	dixie	PROPN
inlawrev-3694	249	47	in	in	ADP
inlawrev-3694	249	48	executing	execute	VERB
inlawrev-3694	249	49	the	the	DET
inlawrev-3694	249	50	steps	step	NOUN
inlawrev-3694	249	51	necessary	necessary	ADJ
inlawrev-3694	249	52	to	to	PART
inlawrev-3694	249	53	engage	engage	VERB
inlawrev-3694	249	54	in	in	ADP
inlawrev-3694	249	55	the	the	DET
inlawrev-3694	249	56	transaction.^^	transaction.^^	NOUN
inlawrev-3694	249	57	from	from	ADP
inlawrev-3694	249	58	start	start	NOUN
inlawrev-3694	249	59	to	to	ADP
inlawrev-3694	249	60	finish	finish	NOUN
inlawrev-3694	249	61	,	,	PUNCT
inlawrev-3694	249	62	wj	wj	PROPN
inlawrev-3694	249	63	/	/	SYM
inlawrev-3694	249	64	coventry	coventry	NOUN
inlawrev-3694	249	65	was	be	AUX
inlawrev-3694	249	66	instrumental	instrumental	ADJ
inlawrev-3694	249	67	in	in	ADP
inlawrev-3694	249	68	winn	winn	PROPN
inlawrev-3694	249	69	-	-	PUNCT
inlawrev-3694	249	70	dixie	dixie	PROPN
inlawrev-3694	249	71	's	's	PART
inlawrev-3694	249	72	decision	decision	NOUN
inlawrev-3694	249	73	to	to	PART
inlawrev-3694	249	74	engage	engage	VERB
inlawrev-3694	249	75	in	in	ADP
inlawrev-3694	249	76	a	a	DET
inlawrev-3694	249	77	transaction	transaction	NOUN
inlawrev-3694	249	78	that	that	PRON
inlawrev-3694	249	79	was	be	AUX
inlawrev-3694	249	80	later	later	ADV
inlawrev-3694	249	81	determined	determined	ADJ
inlawrev-3694	249	82	to	to	PART
inlawrev-3694	249	83	be	be	AUX
inlawrev-3694	249	84	a	a	DET
inlawrev-3694	249	85	"	"	PUNCT
inlawrev-3694	249	86	sham	sham	NOUN
inlawrev-3694	249	87	"	"	PUNCT
inlawrev-3694	249	88	transaction	transaction	NOUN
inlawrev-3694	249	89	for	for	ADP
inlawrev-3694	249	90	federal	federal	ADJ
inlawrev-3694	249	91	income	income	NOUN
inlawrev-3694	249	92	tax	tax	NOUN
inlawrev-3694	249	93	purposes	purpose	NOUN
inlawrev-3694	249	94	.	.	PUNCT
inlawrev-3694	250	1	once	once	ADV
inlawrev-3694	250	2	again	again	ADV
inlawrev-3694	250	3	,	,	PUNCT
inlawrev-3694	250	4	regardless	regardless	ADV
inlawrev-3694	250	5	of	of	ADP
inlawrev-3694	250	6	the	the	DET
inlawrev-3694	250	7	fact	fact	NOUN
inlawrev-3694	250	8	that	that	SCONJ
inlawrev-3694	250	9	the	the	DET
inlawrev-3694	250	10	transaction	transaction	NOUN
inlawrev-3694	250	11	was	be	AUX
inlawrev-3694	250	12	designed	design	VERB
inlawrev-3694	250	13	to	to	PART
inlawrev-3694	250	14	be	be	AUX
inlawrev-3694	250	15	a	a	DET
inlawrev-3694	250	16	sham	sham	NOUN
inlawrev-3694	250	17	with	with	ADP
inlawrev-3694	250	18	the	the	DET
inlawrev-3694	250	19	sole	sole	ADJ
inlawrev-3694	250	20	objective	objective	ADJ
inlawrev-3694	250	21	ofreducing	ofreduce	VERB
inlawrev-3694	250	22	tax	tax	NOUN
inlawrev-3694	250	23	liabilities	liability	NOUN
inlawrev-3694	250	24	,	,	PUNCT
inlawrev-3694	250	25	there	there	PRON
inlawrev-3694	250	26	were	be	VERB
inlawrev-3694	250	27	no	no	DET
inlawrev-3694	250	28	penalties	penalty	NOUN
inlawrev-3694	250	29	imposed	impose	VERB
inlawrev-3694	250	30	on	on	ADP
inlawrev-3694	250	31	the	the	DET
inlawrev-3694	250	32	taxpayer	taxpayer	NOUN
inlawrev-3694	250	33	under	under	ADP
inlawrev-3694	250	34	the	the	DET
inlawrev-3694	250	35	penalty	penalty	NOUN
inlawrev-3694	250	36	provisions	provision	NOUN
inlawrev-3694	250	37	of	of	ADP
inlawrev-3694	250	38	the	the	DET
inlawrev-3694	250	39	code	code	NOUN
inlawrev-3694	250	40	.	.	PUNCT
inlawrev-3694	251	1	under	under	ADP
inlawrev-3694	251	2	the	the	DET
inlawrev-3694	251	3	circumstances	circumstance	NOUN
inlawrev-3694	251	4	in	in	ADP
inlawrev-3694	251	5	which	which	PRON
inlawrev-3694	251	6	the	the	DET
inlawrev-3694	251	7	transaction	transaction	NOUN
inlawrev-3694	251	8	was	be	AUX
inlawrev-3694	251	9	marketed	market	VERB
inlawrev-3694	251	10	,	,	PUNCT
inlawrev-3694	251	11	it	it	PRON
inlawrev-3694	251	12	seems	seem	VERB
inlawrev-3694	251	13	unlikely	unlikely	ADJ
inlawrev-3694	251	14	that	that	SCONJ
inlawrev-3694	251	15	winn	winn	PROPN
inlawrev-3694	251	16	-	-	PUNCT
inlawrev-3694	251	17	dixie	dixie	PROPN
inlawrev-3694	251	18	,	,	PUNCT
inlawrev-3694	251	19	or	or	CCONJ
inlawrev-3694	251	20	any	any	DET
inlawrev-3694	251	21	taxpayer	taxpayer	NOUN
inlawrev-3694	251	22	presented	present	VERB
inlawrev-3694	251	23	with	with	ADP
inlawrev-3694	251	24	the	the	DET
inlawrev-3694	251	25	coli	coli	NOUN
inlawrev-3694	251	26	transaction	transaction	NOUN
inlawrev-3694	251	27	,	,	PUNCT
inlawrev-3694	251	28	could	could	AUX
inlawrev-3694	251	29	have	have	AUX
inlawrev-3694	251	30	had	have	VERB
inlawrev-3694	251	31	a	a	DET
inlawrev-3694	251	32	valid	valid	ADJ
inlawrev-3694	251	33	nontax	nontax	NOUN
inlawrev-3694	251	34	business	business	NOUN
inlawrev-3694	251	35	purpose	purpose	NOUN
inlawrev-3694	251	36	in	in	ADP
inlawrev-3694	251	37	relation	relation	NOUN
inlawrev-3694	251	38	to	to	ADP
inlawrev-3694	251	39	the	the	DET
inlawrev-3694	251	40	transaction	transaction	NOUN
inlawrev-3694	251	41	.	.	PUNCT
inlawrev-3694	252	1	where	where	SCONJ
inlawrev-3694	252	2	a	a	DET
inlawrev-3694	252	3	taxpayer	taxpayer	NOUN
inlawrev-3694	252	4	is	be	AUX
inlawrev-3694	252	5	approached	approach	VERB
inlawrev-3694	252	6	with	with	ADP
inlawrev-3694	252	7	a	a	DET
inlawrev-3694	252	8	proposal	proposal	NOUN
inlawrev-3694	252	9	that	that	PRON
inlawrev-3694	252	10	is	be	AUX
inlawrev-3694	252	11	represented	represent	VERB
inlawrev-3694	252	12	to	to	PART
inlawrev-3694	252	13	be	be	AUX
inlawrev-3694	252	14	profitable	profitable	ADJ
inlawrev-3694	252	15	on	on	ADP
inlawrev-3694	252	16	an	an	DET
inlawrev-3694	252	17	after	after	ADP
inlawrev-3694	252	18	-	-	PUNCT
inlawrev-3694	252	19	tax	tax	NOUN
inlawrev-3694	252	20	basis	basis	NOUN
inlawrev-3694	252	21	,	,	PUNCT
inlawrev-3694	252	22	it	it	PRON
inlawrev-3694	252	23	seems	seem	VERB
inlawrev-3694	252	24	illogical	illogical	ADJ
inlawrev-3694	252	25	that	that	SCONJ
inlawrev-3694	252	26	a	a	DET
inlawrev-3694	252	27	nontax	nontax	NOUN
inlawrev-3694	252	28	business	business	NOUN
inlawrev-3694	252	29	purpose	purpose	NOUN
inlawrev-3694	252	30	later	later	ADV
inlawrev-3694	252	31	contrived	contrive	VERB
inlawrev-3694	252	32	for	for	ADP
inlawrev-3694	252	33	purposes	purpose	NOUN
inlawrev-3694	252	34	of	of	ADP
inlawrev-3694	252	35	satisfying	satisfy	VERB
inlawrev-3694	252	36	the	the	DET
inlawrev-3694	252	37	business	business	NOUN
inlawrev-3694	252	38	purpose	purpose	NOUN
inlawrev-3694	252	39	prong	prong	NOUN
inlawrev-3694	252	40	of	of	ADP
inlawrev-3694	252	41	the	the	DET
inlawrev-3694	252	42	sham	sham	ADJ
inlawrev-3694	252	43	transaction	transaction	NOUN
inlawrev-3694	252	44	inquiry	inquiry	NOUN
inlawrev-3694	252	45	should	should	AUX
inlawrev-3694	252	46	be	be	AUX
inlawrev-3694	252	47	respected	respect	VERB
inlawrev-3694	252	48	.	.	PUNCT
inlawrev-3694	253	1	where	where	SCONJ
inlawrev-3694	253	2	taxpayers	taxpayer	NOUN
inlawrev-3694	253	3	and	and	CCONJ
inlawrev-3694	253	4	their	their	PRON
inlawrev-3694	253	5	advisors	advisor	NOUN
inlawrev-3694	253	6	contrive	contrive	VERB
inlawrev-3694	253	7	a	a	DET
inlawrev-3694	253	8	nontax	nontax	NOUN
inlawrev-3694	253	9	business	business	NOUN
inlawrev-3694	253	10	purpose	purpose	NOUN
inlawrev-3694	253	11	after	after	ADP
inlawrev-3694	253	12	deciding	decide	VERB
inlawrev-3694	253	13	to	to	PART
inlawrev-3694	253	14	engage	engage	VERB
inlawrev-3694	253	15	in	in	ADP
inlawrev-3694	253	16	the	the	DET
inlawrev-3694	253	17	transaction	transaction	NOUN
inlawrev-3694	253	18	,	,	PUNCT
inlawrev-3694	253	19	it	it	PRON
inlawrev-3694	253	20	would	would	AUX
inlawrev-3694	253	21	seem	seem	VERB
inlawrev-3694	253	22	that	that	SCONJ
inlawrev-3694	253	23	the	the	DET
inlawrev-3694	253	24	taxpayer	taxpayer	NOUN
inlawrev-3694	253	25	's	's	PART
inlawrev-3694	253	26	subjective	subjective	ADJ
inlawrev-3694	253	27	intent	intent	NOUN
inlawrev-3694	253	28	remains	remain	VERB
inlawrev-3694	253	29	focused	focused	ADJ
inlawrev-3694	253	30	on	on	ADP
inlawrev-3694	253	31	obtaining	obtain	VERB
inlawrev-3694	253	32	the	the	DET
inlawrev-3694	253	33	tax	tax	NOUN
inlawrev-3694	253	34	benefits	benefit	NOUN
inlawrev-3694	253	35	.	.	PUNCT
inlawrev-3694	254	1	c.	c.	PROPN
inlawrev-3694	254	2	other	other	ADJ
inlawrev-3694	254	3	circuits.—the	circuits.—the	DET
inlawrev-3694	254	4	sequence	sequence	NOUN
inlawrev-3694	254	5	of	of	ADP
inlawrev-3694	254	6	events	event	NOUN
inlawrev-3694	254	7	that	that	PRON
inlawrev-3694	254	8	led	lead	VERB
inlawrev-3694	254	9	up	up	ADP
inlawrev-3694	254	10	to	to	ADP
inlawrev-3694	254	11	the	the	DET
inlawrev-3694	254	12	transaction	transaction	NOUN
inlawrev-3694	254	13	described	describe	VERB
inlawrev-3694	254	14	in	in	ADP
inlawrev-3694	254	15	knetsch	knetsch	PROPN
inlawrev-3694	254	16	,	,	PUNCT
inlawrev-3694	254	17	rice	rice	PROPN
inlawrev-3694	254	18	's	's	PART
inlawrev-3694	254	19	toyota	toyota	ADJ
inlawrev-3694	254	20	world	world	NOUN
inlawrev-3694	254	21	,	,	PUNCT
inlawrev-3694	254	22	and	and	CCONJ
inlawrev-3694	254	23	winn	winn	PROPN
inlawrev-3694	254	24	-	-	PUNCT
inlawrev-3694	254	25	dixie	dixie	PROPN
inlawrev-3694	254	26	appears	appear	VERB
inlawrev-3694	254	27	to	to	PART
inlawrev-3694	254	28	be	be	AUX
inlawrev-3694	254	29	a	a	DET
inlawrev-3694	254	30	common	common	ADJ
inlawrev-3694	254	31	thread	thread	NOUN
inlawrev-3694	254	32	in	in	ADP
inlawrev-3694	254	33	many	many	ADJ
inlawrev-3694	254	34	transactions	transaction	NOUN
inlawrev-3694	254	35	that	that	PRON
inlawrev-3694	254	36	have	have	AUX
inlawrev-3694	254	37	been	be	AUX
inlawrev-3694	254	38	determined	determine	VERB
inlawrev-3694	254	39	to	to	PART
inlawrev-3694	254	40	be	be	AUX
inlawrev-3694	254	41	shams	sham	NOUN
inlawrev-3694	254	42	for	for	ADP
inlawrev-3694	254	43	federal	federal	ADJ
inlawrev-3694	254	44	income	income	NOUN
inlawrev-3694	254	45	tax	tax	NOUN
inlawrev-3694	254	46	purposes	purpose	NOUN
inlawrev-3694	254	47	.	.	PUNCT
inlawrev-3694	255	1	in	in	ADP
inlawrev-3694	255	2	acm	acm	PROPN
inlawrev-3694	255	3	partnership	partnership	PROPN
inlawrev-3694	255	4	v.	v.	ADP
inlawrev-3694	255	5	commissioner,^^	commissioner,^^	PROPN
inlawrev-3694	255	6	asa	asa	PROPN
inlawrev-3694	255	7	investerings	investering	VERB
inlawrev-3694	255	8	partnership	partnership	PROPN
inlawrev-3694	255	9	v.	v.	ADP
inlawrev-3694	255	10	commissioner,^^	commissioner,^^	PROPN
inlawrev-3694	255	11	saba	saba	PROPN
inlawrev-3694	255	12	partnership	partnership	PROPN
inlawrev-3694	255	13	v.	v.	ADP
inlawrev-3694	255	14	commissioner,^^	commissioner,^^	PROPN
inlawrev-3694	255	15	and	and	CCONJ
inlawrev-3694	255	16	boca	boca	PROPN
inlawrev-3694	255	17	investerings	investering	NOUN
inlawrev-3694	255	18	partnership	partnership	PROPN
inlawrev-3694	255	19	v.	v.	PROPN
inlawrev-3694	255	20	united	united	PROPN
inlawrev-3694	255	21	states,^^	states,^^	PROPN
inlawrev-3694	255	22	merrill	merrill	PROPN
inlawrev-3694	255	23	74	74	NUM
inlawrev-3694	255	24	.	.	PUNCT
inlawrev-3694	256	1	winn	winn	PROPN
inlawrev-3694	256	2	-	-	PUNCT
inlawrev-3694	256	3	dixie	dixie	PROPN
inlawrev-3694	256	4	stores	stores	PROPN
inlawrev-3694	256	5	,	,	PUNCT
inlawrev-3694	256	6	inc	inc	PROPN
inlawrev-3694	256	7	.	.	PROPN
inlawrev-3694	257	1	v.	v.	PROPN
inlawrev-3694	257	2	comm'r	comm'r	NOUN
inlawrev-3694	257	3	,	,	PUNCT
inlawrev-3694	257	4	254	254	NUM
inlawrev-3694	257	5	f.3d	f.3d	NUM
inlawrev-3694	257	6	1313	1313	NUM
inlawrev-3694	257	7	,	,	PUNCT
inlawrev-3694	257	8	1316	1316	NUM
inlawrev-3694	257	9	(	(	PUNCT
inlawrev-3694	257	10	1	1	NUM
inlawrev-3694	257	11	1th	1th	ADJ
inlawrev-3694	257	12	cir	cir	NOUN
inlawrev-3694	257	13	.	.	PUNCT
inlawrev-3694	257	14	2001	2001	NUM
inlawrev-3694	257	15	)	)	PUNCT
inlawrev-3694	257	16	.	.	PUNCT
inlawrev-3694	258	1	75	75	NUM
inlawrev-3694	258	2	.	.	PUNCT
inlawrev-3694	259	1	see	see	VERB
inlawrev-3694	259	2	winn	winn	PROPN
inlawrev-3694	259	3	-	-	PUNCT
inlawrev-3694	259	4	dixie	dixie	PROPN
inlawrev-3694	259	5	stores	stores	PROPN
inlawrev-3694	259	6	,	,	PUNCT
inlawrev-3694	259	7	inc	inc	PROPN
inlawrev-3694	259	8	.	.	PROPN
inlawrev-3694	259	9	,	,	PUNCT
inlawrev-3694	259	10	113	113	NUM
inlawrev-3694	259	11	t.c	t.c	PROPN
inlawrev-3694	259	12	.	.	PUNCT
inlawrev-3694	260	1	at	at	ADP
inlawrev-3694	260	2	254	254	NUM
inlawrev-3694	260	3	.	.	PUNCT
inlawrev-3694	260	4	76	76	NUM
inlawrev-3694	260	5	.	.	PUNCT
inlawrev-3694	261	1	see	see	VERB
inlawrev-3694	261	2	i	i	PRON
inlawrev-3694	261	3	d.	d.	PROPN
inlawrev-3694	261	4	at	at	ADP
inlawrev-3694	261	5	254	254	NUM
inlawrev-3694	261	6	,	,	PUNCT
inlawrev-3694	261	7	app	app	PROPN
inlawrev-3694	261	8	.	.	PUNCT
inlawrev-3694	262	1	a.	a.	PROPN
inlawrev-3694	262	2	77	77	NUM
inlawrev-3694	262	3	.	.	PUNCT
inlawrev-3694	263	1	i	i	PRON
inlawrev-3694	263	2	d.	d.	PROPN
inlawrev-3694	263	3	at	at	ADP
inlawrev-3694	263	4	280	280	NUM
inlawrev-3694	263	5	-	-	SYM
inlawrev-3694	263	6	82	82	NUM
inlawrev-3694	263	7	.	.	PUNCT
inlawrev-3694	264	1	78	78	NUM
inlawrev-3694	264	2	.	.	PUNCT
inlawrev-3694	265	1	73	73	NUM
inlawrev-3694	265	2	t.c.m	t.c.m	NOUN
inlawrev-3694	265	3	.	.	PUNCT
inlawrev-3694	266	1	(	(	PUNCT
inlawrev-3694	266	2	cch	cch	NOUN
inlawrev-3694	266	3	)	)	PUNCT
inlawrev-3694	266	4	2189	2189	NUM
inlawrev-3694	266	5	(	(	PUNCT
inlawrev-3694	266	6	1997	1997	NUM
inlawrev-3694	266	7	)	)	PUNCT
inlawrev-3694	266	8	,	,	PUNCT
inlawrev-3694	266	9	aff'd	aff'd	VERB
inlawrev-3694	266	10	in	in	ADP
inlawrev-3694	266	11	part	part	NOUN
inlawrev-3694	266	12	and	and	CCONJ
inlawrev-3694	266	13	rev'd	rev'd	ADJ
inlawrev-3694	266	14	in	in	ADP
inlawrev-3694	266	15	part	part	NOUN
inlawrev-3694	266	16	,	,	PUNCT
inlawrev-3694	266	17	157	157	NUM
inlawrev-3694	266	18	f.3d	f.3d	NUM
inlawrev-3694	266	19	231	231	NUM
inlawrev-3694	266	20	(	(	PUNCT
inlawrev-3694	266	21	3d	3d	NUM
inlawrev-3694	266	22	cir	cir	NOUN
inlawrev-3694	266	23	.	.	PROPN
inlawrev-3694	266	24	1998	1998	NUM
inlawrev-3694	266	25	)	)	PUNCT
inlawrev-3694	266	26	,	,	PUNCT
inlawrev-3694	266	27	cert	cert	NOUN
inlawrev-3694	266	28	,	,	PUNCT
inlawrev-3694	266	29	denied	deny	VERB
inlawrev-3694	266	30	,	,	PUNCT
inlawrev-3694	266	31	526	526	NUM
inlawrev-3694	266	32	u.s	u.s	PROPN
inlawrev-3694	266	33	.	.	PROPN
inlawrev-3694	266	34	1017	1017	NUM
inlawrev-3694	266	35	(	(	PUNCT
inlawrev-3694	266	36	1999	1999	NUM
inlawrev-3694	266	37	)	)	PUNCT
inlawrev-3694	266	38	.	.	PUNCT
inlawrev-3694	267	1	79	79	NUM
inlawrev-3694	267	2	.	.	PUNCT
inlawrev-3694	268	1	76	76	NUM
inlawrev-3694	268	2	t.c.m	t.c.m	NOUN
inlawrev-3694	268	3	.	.	PUNCT
inlawrev-3694	269	1	(	(	PUNCT
inlawrev-3694	269	2	cch	cch	PROPN
inlawrev-3694	269	3	)	)	PUNCT
inlawrev-3694	269	4	325	325	NUM
inlawrev-3694	269	5	(	(	PUNCT
inlawrev-3694	269	6	1998	1998	NUM
inlawrev-3694	269	7	)	)	PUNCT
inlawrev-3694	269	8	,	,	PUNCT
inlawrev-3694	269	9	aff'd	aff'd	NOUN
inlawrev-3694	269	10	,	,	PUNCT
inlawrev-3694	269	11	201	201	NUM
inlawrev-3694	269	12	f.3d	f.3d	NUM
inlawrev-3694	269	13	505	505	NUM
inlawrev-3694	269	14	(	(	PUNCT
inlawrev-3694	269	15	d.c	d.c	PROPN
inlawrev-3694	269	16	.	.	PROPN
inlawrev-3694	269	17	cir	cir	PROPN
inlawrev-3694	269	18	.	.	PUNCT
inlawrev-3694	269	19	)	)	PUNCT
inlawrev-3694	269	20	,	,	PUNCT
inlawrev-3694	269	21	cert	cert	NOUN
inlawrev-3694	269	22	,	,	PUNCT
inlawrev-3694	269	23	denied	deny	VERB
inlawrev-3694	269	24	,	,	PUNCT
inlawrev-3694	270	1	531	531	NUM
inlawrev-3694	270	2	u.s	u.s	PROPN
inlawrev-3694	270	3	.	.	PROPN
inlawrev-3694	270	4	871	871	NUM
inlawrev-3694	270	5	(	(	PUNCT
inlawrev-3694	270	6	2000	2000	NUM
inlawrev-3694	270	7	)	)	PUNCT
inlawrev-3694	270	8	.	.	PUNCT
inlawrev-3694	271	1	80	80	NUM
inlawrev-3694	271	2	.	.	PUNCT
inlawrev-3694	272	1	78	78	NUM
inlawrev-3694	272	2	t.c.m	t.c.m	NOUN
inlawrev-3694	272	3	.	.	PUNCT
inlawrev-3694	273	1	(	(	PUNCT
inlawrev-3694	273	2	cch	cch	NOUN
inlawrev-3694	273	3	)	)	PUNCT
inlawrev-3694	273	4	684	684	NUM
inlawrev-3694	273	5	(	(	PUNCT
inlawrev-3694	273	6	1999	1999	NUM
inlawrev-3694	273	7	)	)	PUNCT
inlawrev-3694	273	8	,	,	PUNCT
inlawrev-3694	273	9	vacated	vacate	VERB
inlawrev-3694	273	10	.	.	PUNCT
inlawrev-3694	274	1	111	111	NUM
inlawrev-3694	274	2	f.3d	f.3d	NUM
inlawrev-3694	274	3	1	1	NUM
inlawrev-3694	274	4	135	135	NUM
inlawrev-3694	274	5	(	(	PUNCT
inlawrev-3694	274	6	d.c	d.c	PROPN
inlawrev-3694	274	7	.	.	PROPN
inlawrev-3694	274	8	cir	cir	PROPN
inlawrev-3694	274	9	.	.	PROPN
inlawrev-3694	274	10	2001	2001	NUM
inlawrev-3694	274	11	)	)	PUNCT
inlawrev-3694	274	12	,	,	PUNCT
inlawrev-3694	274	13	remanded	remand	VERB
inlawrev-3694	274	14	to	to	ADP
inlawrev-3694	274	15	85	85	NUM
inlawrev-3694	274	16	2005	2005	NUM
inlawrev-3694	274	17	]	]	PUNCT
inlawrev-3694	274	18	tax	tax	NOUN
inlawrev-3694	274	19	motivated	motivate	VERB
inlawrev-3694	274	20	transactions	transaction	NOUN
inlawrev-3694	274	21	307	307	NUM
inlawrev-3694	274	22	lynch	lynch	NOUN
inlawrev-3694	274	23	(	(	PUNCT
inlawrev-3694	274	24	merrill	merrill	PROPN
inlawrev-3694	274	25	)	)	PUNCT
inlawrev-3694	274	26	promoted	promote	VERB
inlawrev-3694	274	27	an	an	DET
inlawrev-3694	274	28	investment	investment	NOUN
inlawrev-3694	274	29	plan	plan	NOUN
inlawrev-3694	274	30	to	to	ADP
inlawrev-3694	274	31	large	large	ADJ
inlawrev-3694	274	32	u.s	u.s	PROPN
inlawrev-3694	274	33	.	.	PROPN
inlawrev-3694	274	34	corporations	corporation	NOUN
inlawrev-3694	274	35	.	.	PUNCT
inlawrev-3694	275	1	the	the	DET
inlawrev-3694	275	2	principal	principal	ADJ
inlawrev-3694	275	3	purpose	purpose	NOUN
inlawrev-3694	275	4	of	of	ADP
inlawrev-3694	275	5	the	the	DET
inlawrev-3694	275	6	investment	investment	NOUN
inlawrev-3694	275	7	plan	plan	NOUN
inlawrev-3694	275	8	was	be	AUX
inlawrev-3694	275	9	to	to	PART
inlawrev-3694	275	10	generate	generate	VERB
inlawrev-3694	275	11	substantial	substantial	ADJ
inlawrev-3694	275	12	amounts	amount	NOUN
inlawrev-3694	275	13	of	of	ADP
inlawrev-3694	275	14	capital	capital	NOUN
inlawrev-3694	275	15	losses	loss	NOUN
inlawrev-3694	275	16	which	which	PRON
inlawrev-3694	275	17	were	be	AUX
inlawrev-3694	275	18	projected	project	VERB
inlawrev-3694	275	19	to	to	PART
inlawrev-3694	275	20	be	be	AUX
inlawrev-3694	275	21	used	use	VERB
inlawrev-3694	275	22	to	to	PART
inlawrev-3694	275	23	offset	offset	VERB
inlawrev-3694	275	24	huge	huge	ADJ
inlawrev-3694	275	25	capital	capital	NOUN
inlawrev-3694	275	26	gains	gain	NOUN
inlawrev-3694	275	27	.	.	PUNCT
inlawrev-3694	275	28	^^	^^	PUNCT
inlawrev-3694	275	29	in	in	ADP
inlawrev-3694	275	30	acm	acm	PROPN
inlawrev-3694	275	31	,	,	PUNCT
inlawrev-3694	275	32	colgate	colgate	NOUN
inlawrev-3694	275	33	-	-	PUNCT
inlawrev-3694	275	34	palmolive	palmolive	PROPN
inlawrev-3694	275	35	co.	co.	PROPN
inlawrev-3694	275	36	(	(	PUNCT
inlawrev-3694	275	37	colgate	colgate	PROPN
inlawrev-3694	275	38	)	)	PUNCT
inlawrev-3694	275	39	,	,	PUNCT
inlawrev-3694	275	40	was	be	AUX
inlawrev-3694	275	41	approached	approach	VERB
inlawrev-3694	275	42	by	by	ADP
inlawrev-3694	275	43	representatives	representative	NOUN
inlawrev-3694	275	44	of	of	ADP
inlawrev-3694	275	45	merrill.^^	merrill.^^	NOUN
inlawrev-3694	275	46	representatives	representative	NOUN
inlawrev-3694	275	47	of	of	ADP
inlawrev-3694	275	48	merrill	merrill	NOUN
inlawrev-3694	275	49	were	be	AUX
inlawrev-3694	275	50	aware	aware	ADJ
inlawrev-3694	275	51	that	that	SCONJ
inlawrev-3694	275	52	colgate	colgate	PROPN
inlawrev-3694	275	53	had	have	AUX
inlawrev-3694	275	54	reported	report	VERB
inlawrev-3694	275	55	a	a	DET
inlawrev-3694	275	56	sizeable	sizeable	ADJ
inlawrev-3694	275	57	capital	capital	NOUN
inlawrev-3694	275	58	gain	gain	NOUN
inlawrev-3694	275	59	(	(	PUNCT
inlawrev-3694	275	60	approximately	approximately	ADV
inlawrev-3694	275	61	$	$	SYM
inlawrev-3694	275	62	105	105	NUM
inlawrev-3694	275	63	million	million	NUM
inlawrev-3694	275	64	)	)	PUNCT
inlawrev-3694	275	65	for	for	ADP
inlawrev-3694	275	66	its	its	PRON
inlawrev-3694	275	67	1988	1988	NUM
inlawrev-3694	275	68	taxable	taxable	ADJ
inlawrev-3694	275	69	year	year	NOUN
inlawrev-3694	275	70	in	in	ADP
inlawrev-3694	275	71	relation	relation	NOUN
inlawrev-3694	275	72	to	to	ADP
inlawrev-3694	275	73	its	its	PRON
inlawrev-3694	275	74	sale	sale	NOUN
inlawrev-3694	275	75	of	of	ADP
inlawrev-3694	275	76	a	a	DET
inlawrev-3694	275	77	corporation	corporation	NOUN
inlawrev-3694	275	78	,	,	PUNCT
inlawrev-3694	275	79	and	and	CCONJ
inlawrev-3694	275	80	that	that	SCONJ
inlawrev-3694	275	81	colgate	colgate	PROPN
inlawrev-3694	275	82	might	might	AUX
inlawrev-3694	275	83	be	be	AUX
inlawrev-3694	275	84	receptive	receptive	ADJ
inlawrev-3694	275	85	to	to	ADP
inlawrev-3694	275	86	the	the	DET
inlawrev-3694	275	87	proposed	propose	VERB
inlawrev-3694	275	88	transaction.^"^	transaction.^"^	NOUN
inlawrev-3694	275	89	through	through	ADP
inlawrev-3694	275	90	an	an	DET
inlawrev-3694	275	91	introduction	introduction	NOUN
inlawrev-3694	275	92	facilitated	facilitate	VERB
inlawrev-3694	275	93	by	by	ADP
inlawrev-3694	275	94	representatives	representative	NOUN
inlawrev-3694	275	95	of	of	ADP
inlawrev-3694	275	96	merrill	merrill	NOUN
inlawrev-3694	275	97	,	,	PUNCT
inlawrev-3694	275	98	a	a	DET
inlawrev-3694	275	99	meeting	meeting	NOUN
inlawrev-3694	275	100	was	be	AUX
inlawrev-3694	275	101	held	hold	VERB
inlawrev-3694	275	102	on	on	ADP
inlawrev-3694	275	103	may	may	PROPN
inlawrev-3694	275	104	15	15	NUM
inlawrev-3694	275	105	,	,	PUNCT
inlawrev-3694	275	106	1989	1989	NUM
inlawrev-3694	275	107	,	,	PUNCT
inlawrev-3694	275	108	at	at	ADP
inlawrev-3694	275	109	which	which	PRON
inlawrev-3694	275	110	the	the	DET
inlawrev-3694	275	111	transaction	transaction	NOUN
inlawrev-3694	275	112	was	be	AUX
inlawrev-3694	275	113	described	describe	VERB
inlawrev-3694	275	114	to	to	ADP
inlawrev-3694	275	115	colgate	colgate	PROPN
inlawrev-3694	275	116	's	's	PART
inlawrev-3694	275	117	assistant	assistant	NOUN
inlawrev-3694	275	118	treasurer.^^	treasurer.^^	NOUN
inlawrev-3694	275	119	"	"	PUNCT
inlawrev-3694	275	120	merrill	merrill	PROPN
inlawrev-3694	275	121	's	's	PART
inlawrev-3694	275	122	representatives	representative	NOUN
inlawrev-3694	275	123	stated	state	VERB
inlawrev-3694	275	124	that	that	SCONJ
inlawrev-3694	275	125	,	,	PUNCT
inlawrev-3694	275	126	apart	apart	ADV
inlawrev-3694	275	127	from	from	ADP
inlawrev-3694	275	128	the	the	DET
inlawrev-3694	275	129	few	few	ADJ
inlawrev-3694	275	130	elements	element	NOUN
inlawrev-3694	275	131	that	that	PRON
inlawrev-3694	275	132	were	be	AUX
inlawrev-3694	275	133	essential	essential	ADJ
inlawrev-3694	275	134	to	to	PART
inlawrev-3694	275	135	secure	secure	VERB
inlawrev-3694	275	136	the	the	DET
inlawrev-3694	275	137	desired	desire	VERB
inlawrev-3694	275	138	tax	tax	NOUN
inlawrev-3694	275	139	consequences	consequence	NOUN
inlawrev-3694	275	140	,	,	PUNCT
inlawrev-3694	275	141	the	the	DET
inlawrev-3694	275	142	partnership	partnership	NOUN
inlawrev-3694	275	143	structure	structure	NOUN
inlawrev-3694	275	144	could	could	AUX
inlawrev-3694	275	145	be	be	AUX
inlawrev-3694	275	146	adapted	adapt	VERB
inlawrev-3694	275	147	to	to	PART
inlawrev-3694	275	148	suit	suit	VERB
inlawrev-3694	275	149	a	a	DET
inlawrev-3694	275	150	variety	variety	NOUN
inlawrev-3694	275	151	of	of	ADP
inlawrev-3694	275	152	investment	investment	NOUN
inlawrev-3694	275	153	objectives	objective	NOUN
inlawrev-3694	275	154	.	.	PUNCT
inlawrev-3694	276	1	"^^	"^^	VERB
inlawrev-3694	276	2	"	"	PUNCT
inlawrev-3694	276	3	colgate	colgate	PROPN
inlawrev-3694	276	4	's	's	PART
inlawrev-3694	276	5	initial	initial	ADJ
inlawrev-3694	276	6	reaction	reaction	NOUN
inlawrev-3694	276	7	to	to	ADP
inlawrev-3694	276	8	the	the	DET
inlawrev-3694	276	9	proposal	proposal	NOUN
inlawrev-3694	276	10	was	be	AUX
inlawrev-3694	276	11	skeptical	skeptical	ADJ
inlawrev-3694	276	12	"	"	PUNCT
inlawrev-3694	276	13	and	and	CCONJ
inlawrev-3694	276	14	its	its	PRON
inlawrev-3694	276	15	assistant	assistant	ADJ
inlawrev-3694	276	16	treasurer	treasurer	NOUN
inlawrev-3694	276	17	"	"	PUNCT
inlawrev-3694	276	18	was	be	AUX
inlawrev-3694	276	19	not	not	PART
inlawrev-3694	276	20	persuaded	persuade	VERB
inlawrev-3694	276	21	that	that	SCONJ
inlawrev-3694	276	22	the	the	DET
inlawrev-3694	276	23	partnership	partnership	NOUN
inlawrev-3694	276	24	would	would	AUX
inlawrev-3694	276	25	serve	serve	VERB
inlawrev-3694	276	26	a	a	DET
inlawrev-3694	276	27	business	business	NOUN
inlawrev-3694	276	28	purpose	purpose	NOUN
inlawrev-3694	276	29	of	of	ADP
inlawrev-3694	276	30	colgate	colgate	PROPN
inlawrev-3694	276	31	.	.	PUNCT
inlawrev-3694	277	1	"^^	"^^	PROPN
inlawrev-3694	277	2	colgate	colgate	PROPN
inlawrev-3694	277	3	's	's	PART
inlawrev-3694	277	4	vice	vice	NOUN
inlawrev-3694	277	5	president	president	NOUN
inlawrev-3694	277	6	of	of	ADP
inlawrev-3694	277	7	taxation	taxation	NOUN
inlawrev-3694	277	8	agreed	agree	VERB
inlawrev-3694	277	9	that	that	SCONJ
inlawrev-3694	277	10	"	"	PUNCT
inlawrev-3694	277	11	but	but	CCONJ
inlawrev-3694	277	12	for	for	ADP
inlawrev-3694	277	13	the	the	DET
inlawrev-3694	277	14	tax	tax	NOUN
inlawrev-3694	277	15	benefits	benefit	NOUN
inlawrev-3694	277	16	,	,	PUNCT
inlawrev-3694	277	17	the	the	DET
inlawrev-3694	277	18	transaction	transaction	NOUN
inlawrev-3694	277	19	did	do	AUX
inlawrev-3694	277	20	not	not	PART
inlawrev-3694	277	21	accomplish	accomplish	VERB
inlawrev-3694	277	22	anything	anything	PRON
inlawrev-3694	277	23	useful	useful	ADJ
inlawrev-3694	277	24	for	for	ADP
inlawrev-3694	277	25	the	the	DET
inlawrev-3694	277	26	company	company	NOUN
inlawrev-3694	277	27	.	.	PUNCT
inlawrev-3694	278	1	"^^	"^^	PROPN
inlawrev-3694	278	2	he	he	PRON
inlawrev-3694	278	3	also	also	ADV
inlawrev-3694	278	4	"	"	PUNCT
inlawrev-3694	278	5	was	be	AUX
inlawrev-3694	278	6	concerned	concern	VERB
inlawrev-3694	278	7	that	that	SCONJ
inlawrev-3694	278	8	the	the	DET
inlawrev-3694	278	9	transaction	transaction	NOUN
inlawrev-3694	278	10	did	do	AUX
inlawrev-3694	278	11	not	not	PART
inlawrev-3694	278	12	have	have	VERB
inlawrev-3694	278	13	sufficient	sufficient	ADJ
inlawrev-3694	278	14	economic	economic	ADJ
inlawrev-3694	278	15	substance	substance	NOUN
inlawrev-3694	278	16	to	to	PART
inlawrev-3694	278	17	withstand	withstand	VERB
inlawrev-3694	278	18	scrutiny	scrutiny	NOUN
inlawrev-3694	278	19	.	.	PUNCT
inlawrev-3694	279	1	absent	absent	ADJ
inlawrev-3694	279	2	a	a	DET
inlawrev-3694	279	3	connection	connection	NOUN
inlawrev-3694	279	4	to	to	ADP
inlawrev-3694	279	5	colgate	colgate	PROPN
inlawrev-3694	279	6	's	's	PART
inlawrev-3694	279	7	business	business	NOUN
inlawrev-3694	279	8	,	,	PUNCT
inlawrev-3694	280	1	[	[	X
inlawrev-3694	280	2	he	he	PRON
inlawrev-3694	280	3	]	]	PUNCT
inlawrev-3694	280	4	believed	believe	VERB
inlawrev-3694	280	5	,	,	PUNCT
inlawrev-3694	280	6	the	the	DET
inlawrev-3694	280	7	necessary	necessary	ADJ
inlawrev-3694	280	8	support	support	NOUN
inlawrev-3694	280	9	would	would	AUX
inlawrev-3694	280	10	not	not	PART
inlawrev-3694	280	11	be	be	AUX
inlawrev-3694	280	12	forthcoming	forthcoming	ADJ
inlawrev-3694	280	13	.	.	PUNCT
inlawrev-3694	281	1	"^^	"^^	PROPN
inlawrev-3694	281	2	however	however	ADV
inlawrev-3694	281	3	,	,	PUNCT
inlawrev-3694	281	4	after	after	SCONJ
inlawrev-3694	281	5	a	a	DET
inlawrev-3694	281	6	substantial	substantial	ADJ
inlawrev-3694	281	7	amount	amount	NOUN
inlawrev-3694	281	8	of	of	ADP
inlawrev-3694	281	9	analysis	analysis	NOUN
inlawrev-3694	281	10	on	on	ADP
inlawrev-3694	281	11	the	the	DET
inlawrev-3694	281	12	part	part	NOUN
inlawrev-3694	281	13	of	of	ADP
inlawrev-3694	281	14	the	the	DET
inlawrev-3694	281	15	representatives	representative	NOUN
inlawrev-3694	281	16	ofmerrill	ofmerrill	ADJ
inlawrev-3694	281	17	,	,	PUNCT
inlawrev-3694	281	18	colgate	colgate	PROPN
inlawrev-3694	281	19	'	'	PUNCT
inlawrev-3694	281	20	s	s	PROPN
inlawrev-3694	281	21	vice	vice	NOUN
inlawrev-3694	281	22	president	president	NOUN
inlawrev-3694	281	23	oftaxation	oftaxation	NOUN
inlawrev-3694	281	24	became	become	VERB
inlawrev-3694	281	25	convinced	convinced	ADJ
inlawrev-3694	281	26	t.c.m.(cch	t.c.m.(cch	PRON
inlawrev-3694	281	27	)	)	PUNCT
inlawrev-3694	281	28	817	817	NUM
inlawrev-3694	281	29	(	(	PUNCT
inlawrev-3694	281	30	2003	2003	NUM
inlawrev-3694	281	31	)	)	PUNCT
inlawrev-3694	281	32	.	.	PUNCT
inlawrev-3694	282	1	81	81	NUM
inlawrev-3694	282	2	.	.	X
inlawrev-3694	283	1	314	314	NUM
inlawrev-3694	283	2	f.3d	f.3d	NUM
inlawrev-3694	283	3	625	625	NUM
inlawrev-3694	283	4	(	(	PUNCT
inlawrev-3694	283	5	d.c	d.c	PROPN
inlawrev-3694	283	6	.	.	PROPN
inlawrev-3694	283	7	cir	cir	PROPN
inlawrev-3694	283	8	.	.	PUNCT
inlawrev-3694	283	9	)	)	PUNCT
inlawrev-3694	283	10	,	,	PUNCT
inlawrev-3694	283	11	cert	cert	NOUN
inlawrev-3694	283	12	denied	deny	VERB
inlawrev-3694	283	13	,	,	PUNCT
inlawrev-3694	284	1	540	540	NUM
inlawrev-3694	284	2	u.s	u.s	PROPN
inlawrev-3694	284	3	.	.	PROPN
inlawrev-3694	284	4	826	826	NUM
inlawrev-3694	284	5	(	(	PUNCT
inlawrev-3694	284	6	2003	2003	NUM
inlawrev-3694	284	7	)	)	PUNCT
inlawrev-3694	284	8	.	.	PUNCT
inlawrev-3694	285	1	82	82	X
inlawrev-3694	285	2	.	.	PUNCT
inlawrev-3694	286	1	see	see	VERB
inlawrev-3694	286	2	,	,	PUNCT
inlawrev-3694	286	3	e.g.	e.g.	ADV
inlawrev-3694	286	4	,	,	PUNCT
inlawrev-3694	286	5	saba	saba	PROPN
inlawrev-3694	286	6	p'ship	p'ship	PROPN
inlawrev-3694	286	7	,	,	PUNCT
inlawrev-3694	286	8	78	78	NUM
inlawrev-3694	286	9	t.c.m	t.c.m	NOUN
inlawrev-3694	286	10	.	.	PUNCT
inlawrev-3694	287	1	(	(	PUNCT
inlawrev-3694	287	2	cch	cch	NOUN
inlawrev-3694	287	3	)	)	PUNCT
inlawrev-3694	287	4	684	684	NUM
inlawrev-3694	287	5	.	.	PUNCT
inlawrev-3694	288	1	generally	generally	ADV
inlawrev-3694	288	2	,	,	PUNCT
inlawrev-3694	288	3	the	the	DET
inlawrev-3694	288	4	investment	investment	NOUN
inlawrev-3694	288	5	plan	plan	NOUN
inlawrev-3694	288	6	proposed	propose	VERB
inlawrev-3694	288	7	was	be	AUX
inlawrev-3694	288	8	for	for	SCONJ
inlawrev-3694	288	9	the	the	DET
inlawrev-3694	288	10	u.s	u.s	PROPN
inlawrev-3694	288	11	.	.	PROPN
inlawrev-3694	288	12	corporations	corporation	NOUN
inlawrev-3694	288	13	and	and	CCONJ
inlawrev-3694	288	14	a	a	DET
inlawrev-3694	288	15	foreign	foreign	ADJ
inlawrev-3694	288	16	(	(	PUNCT
inlawrev-3694	288	17	non	non	ADJ
inlawrev-3694	288	18	-	-	ADJ
inlawrev-3694	288	19	u.s	u.s	ADJ
inlawrev-3694	288	20	.	.	PROPN
inlawrev-3694	288	21	)	)	PUNCT
inlawrev-3694	288	22	entity	entity	NOUN
inlawrev-3694	288	23	to	to	PART
inlawrev-3694	288	24	jointly	jointly	ADV
inlawrev-3694	288	25	form	form	VERB
inlawrev-3694	288	26	a	a	DET
inlawrev-3694	288	27	foreign	foreign	ADJ
inlawrev-3694	288	28	(	(	PUNCT
inlawrev-3694	288	29	non	non	ADJ
inlawrev-3694	288	30	-	-	ADJ
inlawrev-3694	288	31	u.s	u.s	ADJ
inlawrev-3694	288	32	.	.	PROPN
inlawrev-3694	288	33	)	)	PUNCT
inlawrev-3694	288	34	entity	entity	NOUN
inlawrev-3694	288	35	not	not	PART
inlawrev-3694	288	36	subject	subject	ADJ
inlawrev-3694	288	37	to	to	ADP
inlawrev-3694	288	38	u.s	u.s	PROPN
inlawrev-3694	288	39	.	.	PROPN
inlawrev-3694	288	40	income	income	NOUN
inlawrev-3694	288	41	taxation	taxation	NOUN
inlawrev-3694	288	42	.	.	PUNCT
inlawrev-3694	289	1	the	the	DET
inlawrev-3694	289	2	partners	partner	NOUN
inlawrev-3694	289	3	would	would	AUX
inlawrev-3694	289	4	contribute	contribute	VERB
inlawrev-3694	289	5	substantial	substantial	ADJ
inlawrev-3694	289	6	capital	capital	NOUN
inlawrev-3694	289	7	to	to	ADP
inlawrev-3694	289	8	the	the	DET
inlawrev-3694	289	9	foreign	foreign	ADJ
inlawrev-3694	289	10	joint	joint	ADJ
inlawrev-3694	289	11	venture	venture	NOUN
inlawrev-3694	289	12	with	with	ADP
inlawrev-3694	289	13	the	the	DET
inlawrev-3694	289	14	foreign	foreign	ADJ
inlawrev-3694	289	15	venturer	venturer	NOUN
inlawrev-3694	289	16	retaining	retain	VERB
inlawrev-3694	289	17	a	a	DET
inlawrev-3694	289	18	substantial	substantial	ADJ
inlawrev-3694	289	19	majority	majority	NOUN
inlawrev-3694	289	20	ownership	ownership	NOUN
inlawrev-3694	289	21	interest	interest	NOUN
inlawrev-3694	289	22	in	in	ADP
inlawrev-3694	289	23	the	the	DET
inlawrev-3694	289	24	foreign	foreign	ADJ
inlawrev-3694	289	25	joint	joint	ADJ
inlawrev-3694	289	26	venture	venture	NOUN
inlawrev-3694	289	27	.	.	PUNCT
inlawrev-3694	290	1	the	the	DET
inlawrev-3694	290	2	various	various	ADJ
inlawrev-3694	290	3	partnerships	partnership	NOUN
inlawrev-3694	290	4	would	would	AUX
inlawrev-3694	290	5	invest	invest	VERB
inlawrev-3694	290	6	in	in	ADP
inlawrev-3694	290	7	short	short	ADJ
inlawrev-3694	290	8	term	term	NOUN
inlawrev-3694	290	9	private	private	ADJ
inlawrev-3694	290	10	placement	placement	NOUN
inlawrev-3694	290	11	notes	note	NOUN
inlawrev-3694	290	12	.	.	PUNCT
inlawrev-3694	291	1	thereafter	thereafter	ADV
inlawrev-3694	291	2	,	,	PUNCT
inlawrev-3694	291	3	the	the	DET
inlawrev-3694	291	4	partnerships	partnership	NOUN
inlawrev-3694	291	5	would	would	AUX
inlawrev-3694	291	6	sell	sell	VERB
inlawrev-3694	291	7	the	the	DET
inlawrev-3694	291	8	notes	note	NOUN
inlawrev-3694	291	9	for	for	ADP
inlawrev-3694	291	10	a	a	DET
inlawrev-3694	291	11	large	large	ADJ
inlawrev-3694	291	12	initial	initial	ADJ
inlawrev-3694	291	13	cash	cash	NOUN
inlawrev-3694	291	14	payment	payment	NOUN
inlawrev-3694	291	15	with	with	ADP
inlawrev-3694	291	16	the	the	DET
inlawrev-3694	291	17	balance	balance	NOUN
inlawrev-3694	291	18	of	of	ADP
inlawrev-3694	291	19	the	the	DET
inlawrev-3694	291	20	consideration	consideration	NOUN
inlawrev-3694	291	21	paid	pay	VERB
inlawrev-3694	291	22	in	in	ADP
inlawrev-3694	291	23	notes	note	NOUN
inlawrev-3694	291	24	.	.	PUNCT
inlawrev-3694	292	1	one	one	NUM
inlawrev-3694	292	2	-	-	PUNCT
inlawrev-3694	292	3	sixth	sixth	NOUN
inlawrev-3694	292	4	of	of	ADP
inlawrev-3694	292	5	the	the	DET
inlawrev-3694	292	6	basis	basis	NOUN
inlawrev-3694	292	7	of	of	ADP
inlawrev-3694	292	8	the	the	DET
inlawrev-3694	292	9	notes	note	NOUN
inlawrev-3694	292	10	would	would	AUX
inlawrev-3694	292	11	be	be	AUX
inlawrev-3694	292	12	applied	apply	VERB
inlawrev-3694	292	13	to	to	ADP
inlawrev-3694	292	14	the	the	DET
inlawrev-3694	292	15	down	down	ADJ
inlawrev-3694	292	16	payment	payment	NOUN
inlawrev-3694	292	17	with	with	ADP
inlawrev-3694	292	18	the	the	DET
inlawrev-3694	292	19	rest	rest	NOUN
inlawrev-3694	292	20	allocated	allocate	VERB
inlawrev-3694	292	21	to	to	ADP
inlawrev-3694	292	22	the	the	DET
inlawrev-3694	292	23	notes	note	NOUN
inlawrev-3694	292	24	under	under	ADP
inlawrev-3694	292	25	the	the	DET
inlawrev-3694	292	26	installment	installment	NOUN
inlawrev-3694	292	27	sale	sale	NOUN
inlawrev-3694	292	28	provisions	provision	NOUN
inlawrev-3694	292	29	of	of	ADP
inlawrev-3694	292	30	the	the	DET
inlawrev-3694	292	31	code	code	NOUN
inlawrev-3694	292	32	.	.	PUNCT
inlawrev-3694	293	1	gain	gain	NOUN
inlawrev-3694	293	2	under	under	ADP
inlawrev-3694	293	3	the	the	DET
inlawrev-3694	293	4	partnership	partnership	NOUN
inlawrev-3694	293	5	agreement	agreement	NOUN
inlawrev-3694	293	6	would	would	AUX
inlawrev-3694	293	7	largely	largely	ADV
inlawrev-3694	293	8	be	be	AUX
inlawrev-3694	293	9	allocated	allocate	VERB
inlawrev-3694	293	10	to	to	ADP
inlawrev-3694	293	11	the	the	DET
inlawrev-3694	293	12	foreign	foreign	ADJ
inlawrev-3694	293	13	partner	partner	NOUN
inlawrev-3694	293	14	who	who	PRON
inlawrev-3694	293	15	owned	own	VERB
inlawrev-3694	293	16	most	most	ADJ
inlawrev-3694	293	17	of	of	ADP
inlawrev-3694	293	18	the	the	DET
inlawrev-3694	293	19	equity	equity	NOUN
inlawrev-3694	293	20	units	unit	NOUN
inlawrev-3694	293	21	of	of	ADP
inlawrev-3694	293	22	the	the	DET
inlawrev-3694	293	23	partnership	partnership	NOUN
inlawrev-3694	293	24	.	.	PUNCT
inlawrev-3694	294	1	at	at	ADP
inlawrev-3694	294	2	the	the	DET
inlawrev-3694	294	3	end	end	NOUN
inlawrev-3694	294	4	of	of	ADP
inlawrev-3694	294	5	the	the	DET
inlawrev-3694	294	6	partnership	partnership	NOUN
inlawrev-3694	294	7	tax	tax	NOUN
inlawrev-3694	294	8	year	year	NOUN
inlawrev-3694	294	9	,	,	PUNCT
inlawrev-3694	294	10	the	the	DET
inlawrev-3694	294	11	u.s	u.s	PROPN
inlawrev-3694	294	12	.	.	PROPN
inlawrev-3694	294	13	partner	partner	NOUN
inlawrev-3694	294	14	would	would	AUX
inlawrev-3694	294	15	acquire	acquire	VERB
inlawrev-3694	294	16	a	a	DET
inlawrev-3694	294	17	majority	majority	NOUN
inlawrev-3694	294	18	interest	interest	NOUN
inlawrev-3694	294	19	in	in	ADP
inlawrev-3694	294	20	the	the	DET
inlawrev-3694	294	21	foreign	foreign	ADJ
inlawrev-3694	294	22	partnership	partnership	NOUN
inlawrev-3694	294	23	.	.	PUNCT
inlawrev-3694	295	1	thereafter	thereafter	ADV
inlawrev-3694	295	2	,	,	PUNCT
inlawrev-3694	295	3	the	the	DET
inlawrev-3694	295	4	partnerships	partnership	NOUN
inlawrev-3694	295	5	would	would	AUX
inlawrev-3694	295	6	distribute	distribute	VERB
inlawrev-3694	295	7	the	the	DET
inlawrev-3694	295	8	cash	cash	NOUN
inlawrev-3694	295	9	to	to	ADP
inlawrev-3694	295	10	the	the	DET
inlawrev-3694	295	11	foreign	foreign	ADJ
inlawrev-3694	295	12	partner	partner	NOUN
inlawrev-3694	295	13	and	and	CCONJ
inlawrev-3694	295	14	the	the	DET
inlawrev-3694	295	15	notes	note	NOUN
inlawrev-3694	295	16	to	to	ADP
inlawrev-3694	295	17	the	the	DET
inlawrev-3694	295	18	u.s	u.s	PROPN
inlawrev-3694	295	19	.	.	PROPN
inlawrev-3694	295	20	partner	partner	NOUN
inlawrev-3694	295	21	in	in	ADP
inlawrev-3694	295	22	redemption	redemption	NOUN
inlawrev-3694	295	23	of	of	ADP
inlawrev-3694	295	24	the	the	DET
inlawrev-3694	295	25	u.s	u.s	PROPN
inlawrev-3694	295	26	.	.	PROPN
inlawrev-3694	295	27	partner	partner	NOUN
inlawrev-3694	295	28	's	's	PART
inlawrev-3694	295	29	interest	interest	NOUN
inlawrev-3694	295	30	.	.	PUNCT
inlawrev-3694	296	1	the	the	DET
inlawrev-3694	296	2	u.s	u.s	PROPN
inlawrev-3694	296	3	.	.	PROPN
inlawrev-3694	296	4	partner	partner	NOUN
inlawrev-3694	296	5	would	would	AUX
inlawrev-3694	296	6	then	then	ADV
inlawrev-3694	296	7	sell	sell	VERB
inlawrev-3694	296	8	the	the	DET
inlawrev-3694	296	9	notes	note	NOUN
inlawrev-3694	296	10	to	to	ADP
inlawrev-3694	296	11	a	a	DET
inlawrev-3694	296	12	third	third	ADJ
inlawrev-3694	296	13	party	party	NOUN
inlawrev-3694	296	14	and	and	CCONJ
inlawrev-3694	296	15	realize	realize	VERB
inlawrev-3694	296	16	losses	loss	NOUN
inlawrev-3694	296	17	against	against	ADP
inlawrev-3694	296	18	which	which	PRON
inlawrev-3694	296	19	it	it	PRON
inlawrev-3694	296	20	could	could	AUX
inlawrev-3694	296	21	offset	offset	VERB
inlawrev-3694	296	22	capital	capital	NOUN
inlawrev-3694	296	23	gains	gain	NOUN
inlawrev-3694	296	24	in	in	ADP
inlawrev-3694	296	25	the	the	DET
inlawrev-3694	296	26	same	same	ADJ
inlawrev-3694	296	27	tax	tax	NOUN
inlawrev-3694	296	28	year	year	NOUN
inlawrev-3694	296	29	.	.	PUNCT
inlawrev-3694	297	1	83	83	NUM
inlawrev-3694	297	2	.	.	PUNCT
inlawrev-3694	297	3	acm	acm	PROPN
inlawrev-3694	297	4	p'ship	p'ship	PROPN
inlawrev-3694	297	5	,	,	PUNCT
inlawrev-3694	297	6	73	73	NUM
inlawrev-3694	297	7	t.c.m	t.c.m	NOUN
inlawrev-3694	297	8	.	.	PUNCT
inlawrev-3694	298	1	(	(	PUNCT
inlawrev-3694	298	2	cch	cch	NOUN
inlawrev-3694	298	3	)	)	PUNCT
inlawrev-3694	298	4	2189	2189	NUM
inlawrev-3694	298	5	,	,	PUNCT
inlawrev-3694	298	6	at	at	ADP
inlawrev-3694	298	7	*	*	PROPN
inlawrev-3694	298	8	5-*9	5-*9	NUM
inlawrev-3694	298	9	.	.	PUNCT
inlawrev-3694	298	10	84	84	NUM
inlawrev-3694	298	11	.	.	PUNCT
inlawrev-3694	299	1	i	i	PRON
inlawrev-3694	299	2	d.	d.	PROPN
inlawrev-3694	299	3	85	85	NUM
inlawrev-3694	299	4	.	.	PUNCT
inlawrev-3694	300	1	i	i	PRON
inlawrev-3694	300	2	d.	d.	PROPN
inlawrev-3694	300	3	86	86	NUM
inlawrev-3694	300	4	.	.	PUNCT
inlawrev-3694	301	1	i	i	PRON
inlawrev-3694	301	2	d.	d.	PROPN
inlawrev-3694	301	3	87	87	NUM
inlawrev-3694	301	4	.	.	PUNCT
inlawrev-3694	302	1	i	i	PRON
inlawrev-3694	302	2	d.	d.	PROPN
inlawrev-3694	302	3	88	88	NUM
inlawrev-3694	302	4	.	.	PUNCT
inlawrev-3694	303	1	i	i	PRON
inlawrev-3694	303	2	d	d	PROPN
inlawrev-3694	303	3	89	89	NUM
inlawrev-3694	303	4	.	.	PUNCT
inlawrev-3694	304	1	i	i	PRON
inlawrev-3694	304	2	d.	d.	PROPN
inlawrev-3694	304	3	308	308	NUM
inlawrev-3694	304	4	indiana	indiana	PROPN
inlawrev-3694	304	5	law	law	PROPN
inlawrev-3694	304	6	review	review	NOUN
inlawrev-3694	305	1	[	[	X
inlawrev-3694	305	2	vol	vol	NOUN
inlawrev-3694	305	3	.	.	PUNCT
inlawrev-3694	305	4	38:295	38:295	NUM
inlawrev-3694	305	5	that	that	PRON
inlawrev-3694	305	6	the	the	DET
inlawrev-3694	305	7	proposed	propose	VERB
inlawrev-3694	305	8	partnership	partnership	NOUN
inlawrev-3694	305	9	would	would	AUX
inlawrev-3694	305	10	serve	serve	VERB
inlawrev-3694	305	11	the	the	DET
inlawrev-3694	305	12	purpose	purpose	NOUN
inlawrev-3694	305	13	of	of	ADP
inlawrev-3694	305	14	debt	debt	NOUN
inlawrev-3694	305	15	risk	risk	NOUN
inlawrev-3694	305	16	management	management	NOUN
inlawrev-3694	305	17	for	for	ADP
inlawrev-3694	305	18	colgate	colgate	NOUN
inlawrev-3694	305	19	and	and	CCONJ
inlawrev-3694	305	20	that	that	SCONJ
inlawrev-3694	305	21	this	this	DET
inlawrev-3694	305	22	risk	risk	NOUN
inlawrev-3694	305	23	management	management	NOUN
inlawrev-3694	305	24	would	would	AUX
inlawrev-3694	305	25	serve	serve	VERB
inlawrev-3694	305	26	as	as	ADP
inlawrev-3694	305	27	a	a	DET
inlawrev-3694	305	28	business	business	NOUN
inlawrev-3694	305	29	purpose	purpose	NOUN
inlawrev-3694	305	30	.	.	PUNCT
inlawrev-3694	306	1	thereafter	thereafter	ADV
inlawrev-3694	306	2	,	,	PUNCT
inlawrev-3694	306	3	merrill	merrill	NOUN
inlawrev-3694	306	4	provided	provide	VERB
inlawrev-3694	306	5	projections	projection	NOUN
inlawrev-3694	306	6	that	that	PRON
inlawrev-3694	306	7	indicated	indicate	VERB
inlawrev-3694	306	8	substantial	substantial	ADJ
inlawrev-3694	306	9	tax	tax	NOUN
inlawrev-3694	306	10	benefits	benefit	NOUN
inlawrev-3694	306	11	;	;	PUNCT
inlawrev-3694	306	12	colgate	colgate	PROPN
inlawrev-3694	306	13	's	's	PART
inlawrev-3694	306	14	chief	chief	ADJ
inlawrev-3694	306	15	financial	financial	ADJ
inlawrev-3694	306	16	officer	officer	NOUN
inlawrev-3694	306	17	and	and	CCONJ
inlawrev-3694	306	18	the	the	DET
inlawrev-3694	306	19	president	president	NOUN
inlawrev-3694	306	20	of	of	ADP
inlawrev-3694	306	21	the	the	DET
inlawrev-3694	306	22	company	company	NOUN
inlawrev-3694	306	23	approved	approve	VERB
inlawrev-3694	306	24	the	the	DET
inlawrev-3694	306	25	transaction.^^	transaction.^^	NOUN
inlawrev-3694	306	26	the	the	DET
inlawrev-3694	306	27	commissioner	commissioner	NOUN
inlawrev-3694	306	28	argued	argue	VERB
inlawrev-3694	306	29	that	that	SCONJ
inlawrev-3694	306	30	the	the	DET
inlawrev-3694	306	31	transaction	transaction	NOUN
inlawrev-3694	306	32	was	be	AUX
inlawrev-3694	306	33	merely	merely	ADV
inlawrev-3694	306	34	a	a	DET
inlawrev-3694	306	35	prearranged	prearrange	VERB
inlawrev-3694	306	36	set	set	NOUN
inlawrev-3694	306	37	of	of	ADP
inlawrev-3694	306	38	steps	step	NOUN
inlawrev-3694	306	39	in	in	ADP
inlawrev-3694	306	40	a	a	DET
inlawrev-3694	306	41	contrived	contrived	ADJ
inlawrev-3694	306	42	,	,	PUNCT
inlawrev-3694	306	43	tax	tax	NOUN
inlawrev-3694	306	44	motivated	motivated	ADJ
inlawrev-3694	306	45	transaction	transaction	NOUN
inlawrev-3694	306	46	and	and	CCONJ
inlawrev-3694	306	47	that	that	SCONJ
inlawrev-3694	306	48	the	the	DET
inlawrev-3694	306	49	risk	risk	NOUN
inlawrev-3694	306	50	management	management	NOUN
inlawrev-3694	306	51	aspect	aspect	NOUN
inlawrev-3694	306	52	of	of	ADP
inlawrev-3694	306	53	the	the	DET
inlawrev-3694	306	54	transaction	transaction	NOUN
inlawrev-3694	306	55	was	be	AUX
inlawrev-3694	306	56	spurious.^^	spurious.^^	NOUN
inlawrev-3694	306	57	the	the	DET
inlawrev-3694	306	58	tax	tax	NOUN
inlawrev-3694	306	59	court	court	NOUN
inlawrev-3694	306	60	found	find	VERB
inlawrev-3694	306	61	that	that	SCONJ
inlawrev-3694	306	62	colgate	colgate	PROPN
inlawrev-3694	306	63	attempted	attempt	VERB
inlawrev-3694	306	64	to	to	PART
inlawrev-3694	306	65	artificially	artificially	ADV
inlawrev-3694	306	66	create	create	VERB
inlawrev-3694	306	67	losses	loss	NOUN
inlawrev-3694	306	68	through	through	ADP
inlawrev-3694	306	69	manipulation	manipulation	NOUN
inlawrev-3694	306	70	and	and	CCONJ
inlawrev-3694	306	71	abuse	abuse	NOUN
inlawrev-3694	306	72	of	of	ADP
inlawrev-3694	306	73	the	the	DET
inlawrev-3694	306	74	code.^^	code.^^	NOUN
inlawrev-3694	306	75	it	it	PRON
inlawrev-3694	306	76	held	hold	VERB
inlawrev-3694	306	77	that	that	SCONJ
inlawrev-3694	306	78	the	the	DET
inlawrev-3694	306	79	transactions	transaction	NOUN
inlawrev-3694	306	80	lacked	lack	VERB
inlawrev-3694	306	81	economic	economic	ADJ
inlawrev-3694	306	82	substance.^^	substance.^^	ADP
inlawrev-3694	307	1	the	the	DET
inlawrev-3694	307	2	tax	tax	NOUN
inlawrev-3694	307	3	court	court	NOUN
inlawrev-3694	307	4	was	be	AUX
inlawrev-3694	307	5	convinced	convince	VERB
inlawrev-3694	307	6	that	that	SCONJ
inlawrev-3694	307	7	tax	tax	NOUN
inlawrev-3694	307	8	avoidance	avoidance	NOUN
inlawrev-3694	307	9	was	be	AUX
inlawrev-3694	307	10	the	the	DET
inlawrev-3694	307	11	reason	reason	NOUN
inlawrev-3694	307	12	for	for	ADP
inlawrev-3694	307	13	the	the	DET
inlawrev-3694	307	14	partnership	partnership	NOUN
inlawrev-3694	307	15	's	's	PART
inlawrev-3694	307	16	purchase	purchase	NOUN
inlawrev-3694	307	17	and	and	CCONJ
inlawrev-3694	307	18	sale	sale	NOUN
inlawrev-3694	307	19	of	of	ADP
inlawrev-3694	307	20	the	the	DET
inlawrev-3694	307	21	notes	note	NOUN
inlawrev-3694	307	22	and	and	CCONJ
inlawrev-3694	307	23	accorded	accord	VERB
inlawrev-3694	307	24	little	little	ADJ
inlawrev-3694	307	25	importance	importance	NOUN
inlawrev-3694	307	26	to	to	ADP
inlawrev-3694	307	27	the	the	DET
inlawrev-3694	307	28	risk	risk	NOUN
inlawrev-3694	307	29	management	management	NOUN
inlawrev-3694	307	30	aspect	aspect	NOUN
inlawrev-3694	307	31	of	of	ADP
inlawrev-3694	307	32	the	the	DET
inlawrev-3694	307	33	case	case	NOUN
inlawrev-3694	307	34	.	.	PUNCT
inlawrev-3694	308	1	the	the	DET
inlawrev-3694	308	2	tax	tax	NOUN
inlawrev-3694	308	3	court	court	NOUN
inlawrev-3694	308	4	indicated	indicate	VERB
inlawrev-3694	308	5	that	that	SCONJ
inlawrev-3694	308	6	the	the	DET
inlawrev-3694	308	7	key	key	NOUN
inlawrev-3694	308	8	to	to	ADP
inlawrev-3694	308	9	determining	determine	VERB
inlawrev-3694	308	10	whether	whether	SCONJ
inlawrev-3694	308	11	a	a	DET
inlawrev-3694	308	12	transaction	transaction	NOUN
inlawrev-3694	308	13	has	have	VERB
inlawrev-3694	308	14	economic	economic	ADJ
inlawrev-3694	308	15	substance	substance	NOUN
inlawrev-3694	308	16	is	be	AUX
inlawrev-3694	308	17	that	that	SCONJ
inlawrev-3694	308	18	the	the	DET
inlawrev-3694	308	19	transaction	transaction	NOUN
inlawrev-3694	308	20	must	must	AUX
inlawrev-3694	308	21	be	be	AUX
inlawrev-3694	308	22	rationally	rationally	ADV
inlawrev-3694	308	23	related	relate	VERB
inlawrev-3694	308	24	to	to	ADP
inlawrev-3694	308	25	a	a	DET
inlawrev-3694	308	26	useful	useful	ADJ
inlawrev-3694	308	27	nontax	nontax	NOUN
inlawrev-3694	308	28	business	business	NOUN
inlawrev-3694	308	29	purpose	purpose	NOUN
inlawrev-3694	308	30	that	that	PRON
inlawrev-3694	308	31	is	be	AUX
inlawrev-3694	308	32	plausible	plausible	ADJ
inlawrev-3694	308	33	in	in	ADP
inlawrev-3694	308	34	light	light	NOUN
inlawrev-3694	308	35	of	of	ADP
inlawrev-3694	308	36	the	the	DET
inlawrev-3694	308	37	taxpayer	taxpayer	NOUN
inlawrev-3694	308	38	's	's	PART
inlawrev-3694	308	39	conduct	conduct	NOUN
inlawrev-3694	308	40	and	and	CCONJ
inlawrev-3694	308	41	useful	useful	ADJ
inlawrev-3694	308	42	in	in	ADP
inlawrev-3694	308	43	light	light	NOUN
inlawrev-3694	308	44	of	of	ADP
inlawrev-3694	308	45	the	the	DET
inlawrev-3694	308	46	taxpayer	taxpayer	NOUN
inlawrev-3694	308	47	's	's	PART
inlawrev-3694	308	48	economic	economic	ADJ
inlawrev-3694	308	49	situation	situation	NOUN
inlawrev-3694	308	50	and	and	CCONJ
inlawrev-3694	308	51	intentions.^"^	intentions.^"^	NOUN
inlawrev-3694	308	52	the	the	DET
inlawrev-3694	308	53	court	court	NOUN
inlawrev-3694	308	54	indicated	indicate	VERB
inlawrev-3694	308	55	that	that	SCONJ
inlawrev-3694	308	56	a	a	DET
inlawrev-3694	308	57	rational	rational	ADJ
inlawrev-3694	308	58	relationship	relationship	NOUN
inlawrev-3694	308	59	ordinarily	ordinarily	ADV
inlawrev-3694	308	60	will	will	AUX
inlawrev-3694	308	61	not	not	PART
inlawrev-3694	308	62	be	be	AUX
inlawrev-3694	308	63	found	find	VERB
inlawrev-3694	308	64	unless	unless	SCONJ
inlawrev-3694	308	65	there	there	PRON
inlawrev-3694	308	66	is	be	VERB
inlawrev-3694	308	67	a	a	DET
inlawrev-3694	308	68	reasonable	reasonable	ADJ
inlawrev-3694	308	69	expectation	expectation	NOUN
inlawrev-3694	308	70	that	that	SCONJ
inlawrev-3694	308	71	the	the	DET
inlawrev-3694	308	72	nontax	nontax	NOUN
inlawrev-3694	308	73	benefits	benefit	NOUN
inlawrev-3694	308	74	would	would	AUX
inlawrev-3694	308	75	be	be	AUX
inlawrev-3694	308	76	at	at	ADP
inlawrev-3694	308	77	least	least	ADJ
inlawrev-3694	308	78	commensurate	commensurate	ADJ
inlawrev-3694	308	79	with	with	ADP
inlawrev-3694	308	80	the	the	DET
inlawrev-3694	308	81	transaction	transaction	NOUN
inlawrev-3694	308	82	costs	cost	NOUN
inlawrev-3694	308	83	.	.	PUNCT
inlawrev-3694	309	1	^^	^^	PUNCT
inlawrev-3694	309	2	the	the	DET
inlawrev-3694	309	3	tax	tax	NOUN
inlawrev-3694	309	4	court	court	NOUN
inlawrev-3694	309	5	reasoned	reason	VERB
inlawrev-3694	309	6	that	that	SCONJ
inlawrev-3694	309	7	each	each	PRON
inlawrev-3694	309	8	of	of	ADP
inlawrev-3694	309	9	the	the	DET
inlawrev-3694	309	10	steps	step	NOUN
inlawrev-3694	309	11	in	in	ADP
inlawrev-3694	309	12	the	the	DET
inlawrev-3694	309	13	investment	investment	NOUN
inlawrev-3694	309	14	strategy	strategy	NOUN
inlawrev-3694	309	15	was	be	AUX
inlawrev-3694	309	16	planned	plan	VERB
inlawrev-3694	309	17	and	and	CCONJ
inlawrev-3694	309	18	arranged	arrange	VERB
inlawrev-3694	309	19	to	to	PART
inlawrev-3694	309	20	commence	commence	VERB
inlawrev-3694	309	21	considerably	considerably	ADV
inlawrev-3694	309	22	in	in	ADP
inlawrev-3694	309	23	advance	advance	NOUN
inlawrev-3694	309	24	of	of	ADP
inlawrev-3694	309	25	execution	execution	NOUN
inlawrev-3694	309	26	of	of	ADP
inlawrev-3694	309	27	the	the	PRON
inlawrev-3694	309	28	transaction.^^	transaction.^^	PUNCT
inlawrev-3694	309	29	"	"	PUNCT
inlawrev-3694	309	30	before	before	SCONJ
inlawrev-3694	309	31	the	the	DET
inlawrev-3694	309	32	negotiations	negotiation	NOUN
inlawrev-3694	309	33	to	to	PART
inlawrev-3694	309	34	form	form	VERB
inlawrev-3694	309	35	acm	acm	PROPN
inlawrev-3694	309	36	,	,	PUNCT
inlawrev-3694	309	37	merrill	merrill	NOUN
inlawrev-3694	309	38	had	have	AUX
inlawrev-3694	309	39	already	already	ADV
inlawrev-3694	309	40	begun	begin	VERB
inlawrev-3694	309	41	negotiations	negotiation	NOUN
inlawrev-3694	309	42	to	to	PART
inlawrev-3694	309	43	purchase	purchase	VERB
inlawrev-3694	309	44	"	"	PUNCT
inlawrev-3694	309	45	the	the	DET
inlawrev-3694	309	46	notes	note	NOUN
inlawrev-3694	309	47	used	use	VERB
inlawrev-3694	309	48	in	in	ADP
inlawrev-3694	309	49	the	the	DET
inlawrev-3694	309	50	transaction.^^	transaction.^^	NOUN
inlawrev-3694	309	51	before	before	SCONJ
inlawrev-3694	309	52	the	the	DET
inlawrev-3694	309	53	notes	note	NOUN
inlawrev-3694	309	54	were	be	AUX
inlawrev-3694	309	55	purchased	purchase	VERB
inlawrev-3694	309	56	,	,	PUNCT
inlawrev-3694	309	57	merrill	merrill	NOUN
inlawrev-3694	309	58	was	be	AUX
inlawrev-3694	309	59	already	already	ADV
inlawrev-3694	309	60	negotiating	negotiate	VERB
inlawrev-3694	309	61	disposition	disposition	NOUN
inlawrev-3694	309	62	of	of	ADP
inlawrev-3694	309	63	the	the	DET
inlawrev-3694	309	64	notes	note	NOUN
inlawrev-3694	309	65	.	.	PUNCT
inlawrev-3694	310	1	no	no	DET
inlawrev-3694	310	2	supervening	supervene	VERB
inlawrev-3694	310	3	market	market	NOUN
inlawrev-3694	310	4	forces	force	NOUN
inlawrev-3694	310	5	disrupted	disrupt	VERB
inlawrev-3694	310	6	the	the	DET
inlawrev-3694	310	7	execution	execution	NOUN
inlawrev-3694	310	8	of	of	ADP
inlawrev-3694	310	9	the	the	DET
inlawrev-3694	310	10	steps	step	NOUN
inlawrev-3694	310	11	.	.	PUNCT
inlawrev-3694	311	1	finally	finally	ADV
inlawrev-3694	311	2	,	,	PUNCT
inlawrev-3694	311	3	the	the	DET
inlawrev-3694	311	4	court	court	NOUN
inlawrev-3694	311	5	reasoned	reason	VERB
inlawrev-3694	311	6	that	that	SCONJ
inlawrev-3694	311	7	but	but	CCONJ
inlawrev-3694	311	8	for	for	ADP
inlawrev-3694	311	9	the	the	DET
inlawrev-3694	311	10	tax	tax	NOUN
inlawrev-3694	311	11	losses	loss	NOUN
inlawrev-3694	311	12	generated	generate	VERB
inlawrev-3694	311	13	for	for	ADP
inlawrev-3694	311	14	colgate	colgate	NOUN
inlawrev-3694	311	15	,	,	PUNCT
inlawrev-3694	311	16	the	the	DET
inlawrev-3694	311	17	investment	investment	NOUN
inlawrev-3694	311	18	strategy	strategy	NOUN
inlawrev-3694	311	19	would	would	AUX
inlawrev-3694	311	20	not	not	PART
inlawrev-3694	311	21	have	have	AUX
inlawrev-3694	311	22	been	be	AUX
inlawrev-3694	311	23	economically	economically	ADV
inlawrev-3694	311	24	rational	rational	ADJ
inlawrev-3694	311	25	from	from	ADP
inlawrev-3694	311	26	a	a	DET
inlawrev-3694	311	27	nontax	nontax	NOUN
inlawrev-3694	311	28	perspective.^^	perspective.^^	NOUN
inlawrev-3694	311	29	on	on	ADP
inlawrev-3694	311	30	appeal	appeal	NOUN
inlawrev-3694	311	31	,	,	PUNCT
inlawrev-3694	311	32	the	the	DET
inlawrev-3694	311	33	third	third	ADJ
inlawrev-3694	311	34	circuit	circuit	NOUN
inlawrev-3694	311	35	court	court	NOUN
inlawrev-3694	311	36	of	of	ADP
inlawrev-3694	311	37	appeals	appeals	PROPN
inlawrev-3694	311	38	agreed	agree	VERB
inlawrev-3694	311	39	with	with	ADP
inlawrev-3694	311	40	the	the	DET
inlawrev-3694	311	41	tax	tax	NOUN
inlawrev-3694	311	42	court	court	NOUN
inlawrev-3694	311	43	's	's	PART
inlawrev-3694	311	44	analysis	analysis	NOUN
inlawrev-3694	311	45	.	.	PUNCT
inlawrev-3694	312	1	the	the	DET
inlawrev-3694	312	2	third	third	ADJ
inlawrev-3694	312	3	circuit	circuit	NOUN
inlawrev-3694	312	4	agreed	agree	VERB
inlawrev-3694	312	5	that	that	SCONJ
inlawrev-3694	312	6	the	the	DET
inlawrev-3694	312	7	record	record	NOUN
inlawrev-3694	312	8	did	do	AUX
inlawrev-3694	312	9	not	not	PART
inlawrev-3694	312	10	support	support	VERB
inlawrev-3694	312	11	acm	acm	PROPN
inlawrev-3694	312	12	's	's	PART
inlawrev-3694	312	13	assertions	assertion	NOUN
inlawrev-3694	312	14	that	that	SCONJ
inlawrev-3694	312	15	the	the	DET
inlawrev-3694	312	16	transactions	transaction	NOUN
inlawrev-3694	312	17	were	be	AUX
inlawrev-3694	312	18	designed	design	VERB
inlawrev-3694	312	19	either	either	CCONJ
inlawrev-3694	312	20	to	to	PART
inlawrev-3694	312	21	serve	serve	VERB
inlawrev-3694	312	22	nontax	nontax	NOUN
inlawrev-3694	312	23	objectives	objective	NOUN
inlawrev-3694	312	24	or	or	CCONJ
inlawrev-3694	312	25	to	to	PART
inlawrev-3694	312	26	generate	generate	VERB
inlawrev-3694	312	27	a	a	DET
inlawrev-3694	312	28	pre	pre	ADJ
inlawrev-3694	312	29	-	-	NOUN
inlawrev-3694	312	30	tax	tax	ADJ
inlawrev-3694	312	31	profit.^^	profit.^^	NOUN
inlawrev-3694	312	32	again	again	ADV
inlawrev-3694	312	33	,	,	PUNCT
inlawrev-3694	312	34	no	no	DET
inlawrev-3694	312	35	penalties	penalty	NOUN
inlawrev-3694	312	36	were	be	AUX
inlawrev-3694	312	37	imposed	impose	VERB
inlawrev-3694	312	38	upon	upon	SCONJ
inlawrev-3694	312	39	acm	acm	NOUN
inlawrev-3694	312	40	for	for	ADP
inlawrev-3694	312	41	engaging	engage	VERB
inlawrev-3694	312	42	in	in	ADP
inlawrev-3694	312	43	the	the	DET
inlawrev-3694	312	44	tax	tax	NOUN
inlawrev-3694	312	45	motivated	motivate	VERB
inlawrev-3694	312	46	transactions	transaction	NOUN
inlawrev-3694	312	47	.	.	PUNCT
inlawrev-3694	313	1	like	like	ADP
inlawrev-3694	313	2	the	the	DET
inlawrev-3694	313	3	transactions	transaction	NOUN
inlawrev-3694	313	4	in	in	ADP
inlawrev-3694	313	5	knetsch	knetsch	PROPN
inlawrev-3694	313	6	,	,	PUNCT
inlawrev-3694	313	7	rice	rice	PROPN
inlawrev-3694	313	8	's	's	PART
inlawrev-3694	313	9	toyota	toyota	ADJ
inlawrev-3694	313	10	world	world	NOUN
inlawrev-3694	313	11	,	,	PUNCT
inlawrev-3694	313	12	and	and	CCONJ
inlawrev-3694	313	13	winn	winn	PROPN
inlawrev-3694	313	14	-	-	PUNCT
inlawrev-3694	313	15	dixie	dixie	PROPN
inlawrev-3694	313	16	,	,	PUNCT
inlawrev-3694	313	17	90	90	NUM
inlawrev-3694	313	18	.	.	PUNCT
inlawrev-3694	314	1	i	i	PRON
inlawrev-3694	314	2	d.	d.	PROPN
inlawrev-3694	314	3	91	91	NUM
inlawrev-3694	314	4	.	.	PUNCT
inlawrev-3694	315	1	mat*80-*91	mat*80-*91	X
inlawrev-3694	315	2	.	.	PROPN
inlawrev-3694	315	3	92	92	NUM
inlawrev-3694	315	4	.	.	PUNCT
inlawrev-3694	316	1	i	i	PRON
inlawrev-3694	316	2	d.	d.	PROPN
inlawrev-3694	316	3	93	93	NUM
inlawrev-3694	316	4	.	.	PUNCT
inlawrev-3694	317	1	i	i	PRON
inlawrev-3694	317	2	d.	d.	PROPN
inlawrev-3694	317	3	94	94	NUM
inlawrev-3694	317	4	.	.	PUNCT
inlawrev-3694	318	1	i	i	PRON
inlawrev-3694	318	2	d	d	PROPN
inlawrev-3694	318	3	95	95	NUM
inlawrev-3694	318	4	.	.	PUNCT
inlawrev-3694	319	1	i	i	PRON
inlawrev-3694	319	2	d.	d.	PROPN
inlawrev-3694	319	3	(	(	PUNCT
inlawrev-3694	319	4	citing	cite	VERB
inlawrev-3694	319	5	yosha	yosha	PROPN
inlawrev-3694	319	6	v.	v.	ADP
inlawrev-3694	319	7	comm'r	comm'r	PROPN
inlawrev-3694	319	8	,	,	PUNCT
inlawrev-3694	319	9	861	861	NUM
inlawrev-3694	319	10	f.2d	f.2d	ADP
inlawrev-3694	319	11	494	494	NUM
inlawrev-3694	319	12	,	,	PUNCT
inlawrev-3694	319	13	499	499	NUM
inlawrev-3694	319	14	(	(	PUNCT
inlawrev-3694	319	15	7th	7th	ADJ
inlawrev-3694	319	16	cir	cir	NOUN
inlawrev-3694	319	17	.	.	PUNCT
inlawrev-3694	319	18	1988	1988	NUM
inlawrev-3694	319	19	)	)	PUNCT
inlawrev-3694	319	20	,	,	PUNCT
inlawrev-3694	319	21	ajf'g	ajf'g	ADJ
inlawrev-3694	319	22	glass	glass	NOUN
inlawrev-3694	319	23	v.	v.	ADP
inlawrev-3694	319	24	comm'r	comm'r	NOUN
inlawrev-3694	319	25	,	,	PUNCT
inlawrev-3694	319	26	87t.c	87t.c	NUM
inlawrev-3694	319	27	.	.	PUNCT
inlawrev-3694	319	28	1087(1986	1087(1986	NUM
inlawrev-3694	319	29	)	)	PUNCT
inlawrev-3694	319	30	)	)	PUNCT
inlawrev-3694	319	31	.	.	PUNCT
inlawrev-3694	320	1	96	96	NUM
inlawrev-3694	320	2	.	.	PUNCT
inlawrev-3694	321	1	mat*127	mat*127	NOUN
inlawrev-3694	321	2	.	.	PUNCT
inlawrev-3694	322	1	97	97	NUM
inlawrev-3694	322	2	.	.	PUNCT
inlawrev-3694	323	1	i	i	PRON
inlawrev-3694	323	2	d.	d.	PROPN
inlawrev-3694	323	3	98	98	NUM
inlawrev-3694	323	4	.	.	PUNCT
inlawrev-3694	324	1	i	i	PRON
inlawrev-3694	324	2	d.	d.	PROPN
inlawrev-3694	324	3	99	99	NUM
inlawrev-3694	324	4	.	.	PUNCT
inlawrev-3694	324	5	acm	acm	PROPN
inlawrev-3694	324	6	p'ship	p'ship	PROPN
inlawrev-3694	324	7	v.	v.	ADP
inlawrev-3694	324	8	comm'r	comm'r	PROPN
inlawrev-3694	324	9	,	,	PUNCT
inlawrev-3694	324	10	157	157	NUM
inlawrev-3694	324	11	f.3d	f.3d	NUM
inlawrev-3694	324	12	231	231	NUM
inlawrev-3694	324	13	,	,	PUNCT
inlawrev-3694	324	14	254	254	NUM
inlawrev-3694	324	15	(	(	PUNCT
inlawrev-3694	324	16	3d	3d	NUM
inlawrev-3694	324	17	cir	cir	NOUN
inlawrev-3694	324	18	.	.	PROPN
inlawrev-3694	324	19	1998	1998	NUM
inlawrev-3694	324	20	)	)	PUNCT
inlawrev-3694	324	21	,	,	PUNCT
inlawrev-3694	324	22	cert	cert	NOUN
inlawrev-3694	324	23	,	,	PUNCT
inlawrev-3694	324	24	denied	deny	VERB
inlawrev-3694	324	25	,	,	PUNCT
inlawrev-3694	324	26	526	526	NUM
inlawrev-3694	324	27	u.s	u.s	PROPN
inlawrev-3694	324	28	.	.	PROPN
inlawrev-3694	324	29	1017	1017	NUM
inlawrev-3694	324	30	(	(	PUNCT
inlawrev-3694	324	31	1999	1999	NUM
inlawrev-3694	324	32	)	)	PUNCT
inlawrev-3694	324	33	.	.	PUNCT
inlawrev-3694	325	1	2005	2005	NUM
inlawrev-3694	325	2	]	]	PUNCT
inlawrev-3694	325	3	tax	tax	NOUN
inlawrev-3694	325	4	motivated	motivated	ADJ
inlawrev-3694	325	5	transactions	transaction	NOUN
inlawrev-3694	325	6	309	309	NUM
inlawrev-3694	325	7	colgate	colgate	NOUN
inlawrev-3694	325	8	was	be	AUX
inlawrev-3694	325	9	approached	approach	VERB
inlawrev-3694	325	10	by	by	ADP
inlawrev-3694	325	11	professional	professional	ADJ
inlawrev-3694	325	12	advisors	advisor	NOUN
inlawrev-3694	325	13	.	.	PUNCT
inlawrev-3694	326	1	prior	prior	ADV
inlawrev-3694	326	2	to	to	ADP
inlawrev-3694	326	3	meeting	meet	VERB
inlawrev-3694	326	4	with	with	ADP
inlawrev-3694	326	5	the	the	DET
inlawrev-3694	326	6	representatives	representative	NOUN
inlawrev-3694	326	7	of	of	ADP
inlawrev-3694	326	8	merrill	merrill	NOUN
inlawrev-3694	326	9	,	,	PUNCT
inlawrev-3694	326	10	representatives	representative	NOUN
inlawrev-3694	326	11	of	of	ADP
inlawrev-3694	326	12	colgate	colgate	PROPN
inlawrev-3694	326	13	had	have	VERB
inlawrev-3694	326	14	no	no	DET
inlawrev-3694	326	15	knowledge	knowledge	NOUN
inlawrev-3694	326	16	of	of	ADP
inlawrev-3694	326	17	the	the	DET
inlawrev-3694	326	18	existence	existence	NOUN
inlawrev-3694	326	19	such	such	DET
inlawrev-3694	326	20	a	a	DET
inlawrev-3694	326	21	transaction	transaction	NOUN
inlawrev-3694	326	22	.	.	PUNCT
inlawrev-3694	327	1	the	the	DET
inlawrev-3694	327	2	transaction	transaction	NOUN
inlawrev-3694	327	3	and	and	CCONJ
inlawrev-3694	327	4	its	its	PRON
inlawrev-3694	327	5	expected	expect	VERB
inlawrev-3694	327	6	tax	tax	NOUN
inlawrev-3694	327	7	benefits	benefit	NOUN
inlawrev-3694	327	8	were	be	AUX
inlawrev-3694	327	9	contrived	contrive	VERB
inlawrev-3694	327	10	by	by	ADP
inlawrev-3694	327	11	merrill	merrill	NOUN
inlawrev-3694	327	12	and	and	CCONJ
inlawrev-3694	327	13	the	the	DET
inlawrev-3694	327	14	transaction	transaction	NOUN
inlawrev-3694	327	15	was	be	AUX
inlawrev-3694	327	16	originally	originally	ADV
inlawrev-3694	327	17	marketed	market	VERB
inlawrev-3694	327	18	to	to	ADP
inlawrev-3694	327	19	colgate	colgate	PROPN
inlawrev-3694	327	20	based	base	VERB
inlawrev-3694	327	21	solely	solely	ADV
inlawrev-3694	327	22	upon	upon	SCONJ
inlawrev-3694	327	23	the	the	DET
inlawrev-3694	327	24	tax	tax	NOUN
inlawrev-3694	327	25	benefits	benefit	NOUN
inlawrev-3694	327	26	.	.	PUNCT
inlawrev-3694	328	1	it	it	PRON
inlawrev-3694	328	2	was	be	AUX
inlawrev-3694	328	3	acknowledged	acknowledge	VERB
inlawrev-3694	328	4	that	that	SCONJ
inlawrev-3694	328	5	success	success	NOUN
inlawrev-3694	328	6	of	of	ADP
inlawrev-3694	328	7	the	the	DET
inlawrev-3694	328	8	proposal	proposal	NOUN
inlawrev-3694	328	9	was	be	AUX
inlawrev-3694	328	10	dependent	dependent	ADJ
inlawrev-3694	328	11	upon	upon	SCONJ
inlawrev-3694	328	12	developing	develop	VERB
inlawrev-3694	328	13	a	a	DET
inlawrev-3694	328	14	business	business	NOUN
inlawrev-3694	328	15	purpose	purpose	NOUN
inlawrev-3694	328	16	.	.	PUNCT
inlawrev-3694	329	1	upon	upon	SCONJ
inlawrev-3694	329	2	initially	initially	ADV
inlawrev-3694	329	3	hearing	hear	VERB
inlawrev-3694	329	4	the	the	DET
inlawrev-3694	329	5	proposal	proposal	NOUN
inlawrev-3694	329	6	,	,	PUNCT
inlawrev-3694	329	7	colgate	colgate	PROPN
inlawrev-3694	329	8	's	's	PART
inlawrev-3694	329	9	vice	vice	NOUN
inlawrev-3694	329	10	president	president	NOUN
inlawrev-3694	329	11	of	of	ADP
inlawrev-3694	329	12	taxes	taxis	NOUN
inlawrev-3694	329	13	believed	believe	VERB
inlawrev-3694	329	14	that	that	SCONJ
inlawrev-3694	329	15	aside	aside	ADV
inlawrev-3694	329	16	from	from	ADP
inlawrev-3694	329	17	the	the	DET
inlawrev-3694	329	18	tax	tax	NOUN
inlawrev-3694	329	19	benefits	benefit	NOUN
inlawrev-3694	329	20	,	,	PUNCT
inlawrev-3694	329	21	the	the	DET
inlawrev-3694	329	22	transaction	transaction	NOUN
inlawrev-3694	329	23	would	would	AUX
inlawrev-3694	329	24	not	not	PART
inlawrev-3694	329	25	benefit	benefit	VERB
inlawrev-3694	329	26	colgate	colgate	NOUN
inlawrev-3694	329	27	.	.	PUNCT
inlawrev-3694	330	1	nevertheless	nevertheless	ADV
inlawrev-3694	330	2	,	,	PUNCT
inlawrev-3694	330	3	merrill	merrill	NOUN
inlawrev-3694	330	4	,	,	PUNCT
inlawrev-3694	330	5	in	in	ADP
inlawrev-3694	330	6	league	league	NOUN
inlawrev-3694	330	7	with	with	ADP
inlawrev-3694	330	8	colgate	colgate	PROPN
inlawrev-3694	330	9	's	's	PART
inlawrev-3694	330	10	vice	vice	NOUN
inlawrev-3694	330	11	president	president	NOUN
inlawrev-3694	330	12	of	of	ADP
inlawrev-3694	330	13	taxation	taxation	NOUN
inlawrev-3694	330	14	,	,	PUNCT
inlawrev-3694	330	15	was	be	AUX
inlawrev-3694	330	16	able	able	ADJ
inlawrev-3694	330	17	to	to	PART
inlawrev-3694	330	18	manufacture	manufacture	VERB
inlawrev-3694	330	19	a	a	DET
inlawrev-3694	330	20	purported	purport	VERB
inlawrev-3694	330	21	business	business	NOUN
inlawrev-3694	330	22	purpose	purpose	NOUN
inlawrev-3694	330	23	that	that	SCONJ
inlawrev-3694	330	24	colgate	colgate	PROPN
inlawrev-3694	330	25	officers	officer	NOUN
inlawrev-3694	330	26	accepted	accept	VERB
inlawrev-3694	330	27	.	.	PUNCT
inlawrev-3694	331	1	the	the	DET
inlawrev-3694	331	2	transaction	transaction	NOUN
inlawrev-3694	331	3	was	be	AUX
inlawrev-3694	331	4	highly	highly	ADV
inlawrev-3694	331	5	structured	structured	ADJ
inlawrev-3694	331	6	to	to	PART
inlawrev-3694	331	7	allegedly	allegedly	ADV
inlawrev-3694	331	8	provide	provide	VERB
inlawrev-3694	331	9	,	,	PUNCT
inlawrev-3694	331	10	among	among	ADP
inlawrev-3694	331	11	other	other	ADJ
inlawrev-3694	331	12	things	thing	NOUN
inlawrev-3694	331	13	,	,	PUNCT
inlawrev-3694	331	14	debt	debt	NOUN
inlawrev-3694	331	15	risk	risk	NOUN
inlawrev-3694	331	16	management	management	NOUN
inlawrev-3694	331	17	as	as	ADP
inlawrev-3694	331	18	a	a	DET
inlawrev-3694	331	19	business	business	NOUN
inlawrev-3694	331	20	purpose	purpose	NOUN
inlawrev-3694	331	21	in	in	ADP
inlawrev-3694	331	22	addition	addition	NOUN
inlawrev-3694	331	23	to	to	ADP
inlawrev-3694	331	24	economic	economic	ADJ
inlawrev-3694	331	25	tax	tax	NOUN
inlawrev-3694	331	26	benefits	benefit	NOUN
inlawrev-3694	331	27	.	.	PUNCT
inlawrev-3694	332	1	neither	neither	CCONJ
inlawrev-3694	332	2	the	the	DET
inlawrev-3694	332	3	tax	tax	NOUN
inlawrev-3694	332	4	court	court	NOUN
inlawrev-3694	332	5	nor	nor	CCONJ
inlawrev-3694	332	6	the	the	DET
inlawrev-3694	332	7	court	court	NOUN
inlawrev-3694	332	8	of	of	ADP
inlawrev-3694	332	9	appeals	appeal	NOUN
inlawrev-3694	332	10	for	for	ADP
inlawrev-3694	332	11	the	the	DET
inlawrev-3694	332	12	third	third	ADJ
inlawrev-3694	332	13	circuit	circuit	NOUN
inlawrev-3694	332	14	accepted	accept	VERB
inlawrev-3694	332	15	the	the	DET
inlawrev-3694	332	16	various	various	ADJ
inlawrev-3694	332	17	nontax	nontax	NOUN
inlawrev-3694	332	18	business	business	NOUN
inlawrev-3694	332	19	purposes	purpose	NOUN
inlawrev-3694	332	20	forwarded	forward	VERB
inlawrev-3694	332	21	by	by	ADP
inlawrev-3694	332	22	colgate	colgate	PROPN
inlawrev-3694	332	23	.	.	PUNCT
inlawrev-3694	332	24	^^	^^	PUNCT
inlawrev-3694	333	1	°	°	NUM
inlawrev-3694	333	2	while	while	SCONJ
inlawrev-3694	333	3	acm	acm	NOUN
inlawrev-3694	333	4	purported	purport	VERB
inlawrev-3694	333	5	to	to	PART
inlawrev-3694	333	6	engage	engage	VERB
inlawrev-3694	333	7	in	in	ADP
inlawrev-3694	333	8	the	the	DET
inlawrev-3694	333	9	transaction	transaction	NOUN
inlawrev-3694	333	10	with	with	ADP
inlawrev-3694	333	11	a	a	DET
inlawrev-3694	333	12	nontax	nontax	NOUN
inlawrev-3694	333	13	debt	debt	NOUN
inlawrev-3694	333	14	acquisition	acquisition	NOUN
inlawrev-3694	333	15	objective	objective	NOUN
inlawrev-3694	333	16	,	,	PUNCT
inlawrev-3694	333	17	acm	acm	PROPN
inlawrev-3694	333	18	's	's	PART
inlawrev-3694	333	19	pursuit	pursuit	NOUN
inlawrev-3694	333	20	of	of	ADP
inlawrev-3694	333	21	the	the	DET
inlawrev-3694	333	22	two	two	NUM
inlawrev-3694	333	23	separate	separate	ADJ
inlawrev-3694	333	24	objectives	objective	NOUN
inlawrev-3694	333	25	within	within	ADP
inlawrev-3694	333	26	the	the	DET
inlawrev-3694	333	27	same	same	ADJ
inlawrev-3694	333	28	partnership	partnership	NOUN
inlawrev-3694	333	29	did	do	AUX
inlawrev-3694	333	30	not	not	PART
inlawrev-3694	333	31	breathe	breathe	VERB
inlawrev-3694	333	32	a	a	DET
inlawrev-3694	333	33	business	business	NOUN
inlawrev-3694	333	34	purpose	purpose	NOUN
inlawrev-3694	333	35	into	into	ADP
inlawrev-3694	333	36	the	the	DET
inlawrev-3694	333	37	tax	tax	NOUN
inlawrev-3694	333	38	motivated	motivated	ADJ
inlawrev-3694	333	39	aspect	aspect	NOUN
inlawrev-3694	333	40	of	of	ADP
inlawrev-3694	333	41	the	the	DET
inlawrev-3694	333	42	transaction	transaction	NOUN
inlawrev-3694	333	43	.	.	PUNCT
inlawrev-3694	334	1	^^^	^^^	PUNCT
inlawrev-3694	334	2	b.	b.	PROPN
inlawrev-3694	334	3	congressional	congressional	PROPN
inlawrev-3694	334	4	&	&	CCONJ
inlawrev-3694	334	5	agency	agency	PROPN
inlawrev-3694	334	6	efforts	effort	NOUN
inlawrev-3694	334	7	1	1	NUM
inlawrev-3694	334	8	.	.	PUNCT
inlawrev-3694	335	1	taxpayer	taxpayer	NOUN
inlawrev-3694	335	2	related	relate	VERB
inlawrev-3694	335	3	provisions	provision	NOUN
inlawrev-3694	335	4	.	.	PUNCT
inlawrev-3694	336	1	—	—	PUNCT
inlawrev-3694	336	2	a.	a.	NOUN
inlawrev-3694	336	3	economic	economic	ADJ
inlawrev-3694	336	4	substance	substance	NOUN
inlawrev-3694	336	5	doctrine.—recently	doctrine.—recently	ADV
inlawrev-3694	336	6	,	,	PUNCT
inlawrev-3694	336	7	congress	congress	PROPN
inlawrev-3694	336	8	has	have	AUX
inlawrev-3694	336	9	debated	debate	VERB
inlawrev-3694	336	10	several	several	ADJ
inlawrev-3694	336	11	proposals	proposal	NOUN
inlawrev-3694	336	12	to	to	PART
inlawrev-3694	336	13	codify	codify	VERB
inlawrev-3694	336	14	the	the	DET
inlawrev-3694	336	15	"	"	PUNCT
inlawrev-3694	336	16	economic	economic	ADJ
inlawrev-3694	336	17	substance	substance	NOUN
inlawrev-3694	336	18	"	"	PUNCT
inlawrev-3694	336	19	doctrine	doctrine	NOUN
inlawrev-3694	336	20	and	and	CCONJ
inlawrev-3694	336	21	declined	decline	VERB
inlawrev-3694	336	22	to	to	PART
inlawrev-3694	336	23	do	do	VERB
inlawrev-3694	336	24	so.^^^	so.^^^	PROPN
inlawrev-3694	336	25	congress	congress	PROPN
inlawrev-3694	336	26	again	again	ADV
inlawrev-3694	336	27	declined	decline	VERB
inlawrev-3694	336	28	to	to	PART
inlawrev-3694	336	29	clarify	clarify	VERB
inlawrev-3694	336	30	or	or	CCONJ
inlawrev-3694	336	31	codify	codify	VERB
inlawrev-3694	336	32	the	the	DET
inlawrev-3694	336	33	doctrine	doctrine	NOUN
inlawrev-3694	336	34	in	in	ADP
inlawrev-3694	336	35	the	the	DET
inlawrev-3694	336	36	jobs	job	NOUN
inlawrev-3694	336	37	act.^^^	act.^^^	PROPN
inlawrev-3694	336	38	the	the	DET
inlawrev-3694	336	39	house	house	PROPN
inlawrev-3694	336	40	version	version	NOUN
inlawrev-3694	336	41	of	of	ADP
inlawrev-3694	336	42	the	the	DET
inlawrev-3694	336	43	jobs	job	NOUN
inlawrev-3694	336	44	act	act	NOUN
inlawrev-3694	336	45	contained	contain	VERB
inlawrev-3694	336	46	no	no	DET
inlawrev-3694	336	47	proposal	proposal	NOUN
inlawrev-3694	336	48	to	to	PART
inlawrev-3694	336	49	codify	codify	VERB
inlawrev-3694	336	50	the	the	DET
inlawrev-3694	336	51	economic	economic	ADJ
inlawrev-3694	336	52	substance	substance	NOUN
inlawrev-3694	336	53	doctrine	doctrine	NOUN
inlawrev-3694	336	54	.	.	PUNCT
inlawrev-3694	337	1	however	however	ADV
inlawrev-3694	337	2	,	,	PUNCT
inlawrev-3694	337	3	the	the	DET
inlawrev-3694	337	4	senate	senate	PROPN
inlawrev-3694	337	5	version	version	NOUN
inlawrev-3694	337	6	of	of	ADP
inlawrev-3694	337	7	the	the	DET
inlawrev-3694	337	8	act	act	NOUN
inlawrev-3694	337	9	did	do	AUX
inlawrev-3694	337	10	incorporate	incorporate	VERB
inlawrev-3694	337	11	a	a	DET
inlawrev-3694	337	12	proposal	proposal	NOUN
inlawrev-3694	337	13	to	to	PART
inlawrev-3694	337	14	codify	codify	VERB
inlawrev-3694	337	15	the	the	DET
inlawrev-3694	337	16	economic	economic	ADJ
inlawrev-3694	337	17	substance	substance	NOUN
inlawrev-3694	337	18	doctrine	doctrine	NOUN
inlawrev-3694	337	19	,	,	PUNCT
inlawrev-3694	337	20	but	but	CCONJ
inlawrev-3694	337	21	,	,	PUNCT
inlawrev-3694	337	22	at	at	ADP
inlawrev-3694	337	23	the	the	DET
inlawrev-3694	337	24	last	last	ADJ
inlawrev-3694	337	25	moment	moment	NOUN
inlawrev-3694	337	26	,	,	PUNCT
inlawrev-3694	337	27	it	it	PRON
inlawrev-3694	337	28	was	be	AUX
inlawrev-3694	337	29	dropped	drop	VERB
inlawrev-3694	337	30	.	.	PUNCT
inlawrev-3694	338	1	^^"^	^^"^	X
inlawrev-3694	338	2	prior	prior	ADV
inlawrev-3694	338	3	to	to	ADP
inlawrev-3694	338	4	removing	remove	VERB
inlawrev-3694	338	5	the	the	DET
inlawrev-3694	338	6	provision	provision	NOUN
inlawrev-3694	338	7	,	,	PUNCT
inlawrev-3694	338	8	the	the	DET
inlawrev-3694	338	9	senate	senate	PROPN
inlawrev-3694	338	10	version	version	NOUN
inlawrev-3694	338	11	of	of	ADP
inlawrev-3694	338	12	the	the	DET
inlawrev-3694	338	13	jobs	job	NOUN
inlawrev-3694	338	14	act	act	NOUN
inlawrev-3694	338	15	contained	contain	VERB
inlawrev-3694	338	16	proposed	propose	VERB
inlawrev-3694	338	17	section	section	NOUN
inlawrev-3694	338	18	401	401	NUM
inlawrev-3694	338	19	entitled	entitle	VERB
inlawrev-3694	338	20	"	"	PUNCT
inlawrev-3694	338	21	clarification	clarification	NOUN
inlawrev-3694	338	22	of	of	ADP
inlawrev-3694	338	23	economic	economic	ADJ
inlawrev-3694	338	24	substance	substance	NOUN
inlawrev-3694	338	25	doctrine	doctrine	NOUN
inlawrev-3694	338	26	.	.	PUNCT
inlawrev-3694	338	27	"^^^	"^^^	PUNCT
inlawrev-3694	339	1	in	in	ADP
inlawrev-3694	339	2	relevant	relevant	ADJ
inlawrev-3694	339	3	part	part	NOUN
inlawrev-3694	339	4	,	,	PUNCT
inlawrev-3694	339	5	proposed	propose	VERB
inlawrev-3694	339	6	section	section	NOUN
inlawrev-3694	339	7	401	401	NUM
inlawrev-3694	339	8	generally	generally	ADV
inlawrev-3694	339	9	provided	provide	VERB
inlawrev-3694	339	10	that	that	SCONJ
inlawrev-3694	339	11	if	if	SCONJ
inlawrev-3694	339	12	a	a	DET
inlawrev-3694	339	13	court	court	NOUN
inlawrev-3694	339	14	determines	determine	VERB
inlawrev-3694	339	15	that	that	SCONJ
inlawrev-3694	339	16	the	the	DET
inlawrev-3694	339	17	economic	economic	ADJ
inlawrev-3694	339	18	substance	substance	NOUN
inlawrev-3694	339	19	doctrine	doctrine	NOUN
inlawrev-3694	339	20	is	be	AUX
inlawrev-3694	339	21	relevant	relevant	ADJ
inlawrev-3694	339	22	to	to	ADP
inlawrev-3694	339	23	a	a	DET
inlawrev-3694	339	24	transaction	transaction	NOUN
inlawrev-3694	339	25	,	,	PUNCT
inlawrev-3694	339	26	the	the	DET
inlawrev-3694	339	27	transaction	transaction	NOUN
inlawrev-3694	339	28	will	will	AUX
inlawrev-3694	339	29	have	have	VERB
inlawrev-3694	339	30	economic	economic	ADJ
inlawrev-3694	339	31	substance	substance	NOUN
inlawrev-3694	339	32	only	only	ADV
inlawrev-3694	339	33	if	if	SCONJ
inlawrev-3694	339	34	100	100	NUM
inlawrev-3694	339	35	.	.	PUNCT
inlawrev-3694	340	1	i	i	PRON
inlawrev-3694	340	2	d.	d.	PROPN
inlawrev-3694	340	3	at	at	ADP
inlawrev-3694	340	4	256	256	NUM
inlawrev-3694	340	5	,	,	PUNCT
inlawrev-3694	340	6	263	263	NUM
inlawrev-3694	340	7	;	;	PUNCT
inlawrev-3694	340	8	see	see	VERB
inlawrev-3694	340	9	also	also	ADV
inlawrev-3694	340	10	acm	acm	PROPN
inlawrev-3694	340	11	p'ship	p'ship	PROPN
inlawrev-3694	340	12	,	,	PUNCT
inlawrev-3694	340	13	73	73	NUM
inlawrev-3694	340	14	t.c.m	t.c.m	NOUN
inlawrev-3694	340	15	.	.	PUNCT
inlawrev-3694	341	1	(	(	PUNCT
inlawrev-3694	341	2	cch	cch	NOUN
inlawrev-3694	341	3	)	)	PUNCT
inlawrev-3694	341	4	2189	2189	NUM
inlawrev-3694	341	5	,	,	PUNCT
inlawrev-3694	341	6	at	at	ADP
inlawrev-3694	341	7	*	*	PROPN
inlawrev-3694	341	8	171	171	NUM
inlawrev-3694	341	9	.	.	PUNCT
inlawrev-3694	342	1	101	101	NUM
inlawrev-3694	342	2	.	.	PUNCT
inlawrev-3694	342	3	acm	acm	PROPN
inlawrev-3694	342	4	p'ship	p'ship	PROPN
inlawrev-3694	342	5	,	,	PUNCT
inlawrev-3694	342	6	157	157	NUM
inlawrev-3694	342	7	f.3d	f.3d	NUM
inlawrev-3694	342	8	at	at	ADP
inlawrev-3694	342	9	256	256	NUM
inlawrev-3694	342	10	n.48	n.48	NUM
inlawrev-3694	342	11	;	;	PUNCT
inlawrev-3694	342	12	see	see	VERB
inlawrev-3694	342	13	joint	joint	ADJ
inlawrev-3694	342	14	committee	committee	NOUN
inlawrev-3694	342	15	on	on	ADP
inlawrev-3694	342	16	taxation	taxation	NOUN
inlawrev-3694	342	17	,	,	PUNCT
inlawrev-3694	342	18	background	background	NOUN
inlawrev-3694	342	19	and	and	CCONJ
inlawrev-3694	342	20	present	present	ADJ
inlawrev-3694	342	21	law	law	NOUN
inlawrev-3694	342	22	relating	relate	VERB
inlawrev-3694	342	23	to	to	ADP
inlawrev-3694	342	24	tax	tax	NOUN
inlawrev-3694	342	25	shelters	shelter	NOUN
inlawrev-3694	342	26	,	,	PUNCT
inlawrev-3694	342	27	(	(	PUNCT
inlawrev-3694	342	28	jcx-19	jcx-19	ADV
inlawrev-3694	342	29	-	-	PUNCT
inlawrev-3694	342	30	02	02	NUM
inlawrev-3694	342	31	):	):	PUNCT
inlawrev-3694	342	32	hearing	hearing	NOUN
inlawrev-3694	342	33	before	before	ADP
inlawrev-3694	342	34	the	the	DET
inlawrev-3694	342	35	senate	senate	PROPN
inlawrev-3694	342	36	comm	comm	NOUN
inlawrev-3694	342	37	.	.	PUNCT
inlawrev-3694	343	1	on	on	ADP
inlawrev-3694	343	2	fin	fin	PROPN
inlawrev-3694	343	3	.	.	PUNCT
inlawrev-3694	343	4	,	,	PUNCT
inlawrev-3694	343	5	108th	108th	PROPN
inlawrev-3694	343	6	cong	cong	NOUN
inlawrev-3694	343	7	.	.	PUNCT
inlawrev-3694	344	1	16	16	NUM
inlawrev-3694	344	2	(	(	PUNCT
inlawrev-3694	344	3	mar	mar	PROPN
inlawrev-3694	344	4	.	.	PROPN
inlawrev-3694	344	5	19	19	NUM
inlawrev-3694	344	6	,	,	PUNCT
inlawrev-3694	344	7	2002	2002	NUM
inlawrev-3694	344	8	)	)	PUNCT
inlawrev-3694	345	1	[	[	X
inlawrev-3694	345	2	hereinafter	hereinafter	NOUN
inlawrev-3694	345	3	law	law	NOUN
inlawrev-3694	345	4	relating	relate	VERB
inlawrev-3694	345	5	to	to	ADP
inlawrev-3694	345	6	shelters	shelter	NOUN
inlawrev-3694	345	7	]	]	PUNCT
inlawrev-3694	345	8	.	.	PUNCT
inlawrev-3694	346	1	102	102	X
inlawrev-3694	346	2	.	.	PUNCT
inlawrev-3694	347	1	see	see	VERB
inlawrev-3694	347	2	,	,	PUNCT
inlawrev-3694	347	3	e.g.	e.g.	ADV
inlawrev-3694	347	4	,	,	PUNCT
inlawrev-3694	347	5	care	care	NOUN
inlawrev-3694	347	6	act	act	NOUN
inlawrev-3694	347	7	of	of	ADP
inlawrev-3694	347	8	2003	2003	NUM
inlawrev-3694	347	9	,	,	PUNCT
inlawrev-3694	347	10	s.	s.	PROPN
inlawrev-3694	347	11	476	476	NUM
inlawrev-3694	347	12	,	,	PUNCT
inlawrev-3694	347	13	108th	108th	ADJ
inlawrev-3694	347	14	cong	cong	NOUN
inlawrev-3694	347	15	.	.	PUNCT
inlawrev-3694	348	1	§	§	PROPN
inlawrev-3694	348	2	701	701	NUM
inlawrev-3694	348	3	;	;	PUNCT
inlawrev-3694	348	4	jobs	job	NOUN
inlawrev-3694	348	5	and	and	CCONJ
inlawrev-3694	348	6	growth	growth	NOUN
inlawrev-3694	348	7	tax	tax	NOUN
inlawrev-3694	348	8	relief	relief	NOUN
inlawrev-3694	348	9	reconciliation	reconciliation	NOUN
inlawrev-3694	348	10	act	act	NOUN
inlawrev-3694	348	11	of	of	ADP
inlawrev-3694	348	12	2003	2003	NUM
inlawrev-3694	348	13	,	,	PUNCT
inlawrev-3694	348	14	s.	s.	PROPN
inlawrev-3694	348	15	1054	1054	NUM
inlawrev-3694	348	16	,	,	PUNCT
inlawrev-3694	348	17	108th	108th	ADJ
inlawrev-3694	348	18	cong	cong	NOUN
inlawrev-3694	348	19	.	.	PUNCT
inlawrev-3694	349	1	§	§	PROPN
inlawrev-3694	349	2	301	301	NUM
inlawrev-3694	349	3	;	;	PUNCT
inlawrev-3694	349	4	abusive	abusive	ADJ
inlawrev-3694	349	5	tax	tax	NOUN
inlawrev-3694	349	6	shelter	shelter	NOUN
inlawrev-3694	349	7	shutdown	shutdown	NOUN
inlawrev-3694	349	8	and	and	CCONJ
inlawrev-3694	349	9	taxpayer	taxpayer	NOUN
inlawrev-3694	349	10	accountability	accountability	PROPN
inlawrev-3694	349	11	act	act	NOUN
inlawrev-3694	349	12	,	,	PUNCT
inlawrev-3694	349	13	h.r	h.r	PROPN
inlawrev-3694	349	14	.	.	PROPN
inlawrev-3694	349	15	1555	1555	NUM
inlawrev-3694	349	16	,	,	PUNCT
inlawrev-3694	349	17	108th	108th	ADJ
inlawrev-3694	349	18	cong	cong	NOUN
inlawrev-3694	349	19	.	.	PUNCT
inlawrev-3694	350	1	§	§	PROPN
inlawrev-3694	350	2	101	101	NUM
inlawrev-3694	350	3	(	(	PUNCT
inlawrev-3694	350	4	2003	2003	NUM
inlawrev-3694	350	5	)	)	PUNCT
inlawrev-3694	350	6	.	.	PUNCT
inlawrev-3694	351	1	103	103	NUM
inlawrev-3694	351	2	.	.	PUNCT
inlawrev-3694	352	1	see	see	VERB
inlawrev-3694	352	2	american	american	ADJ
inlawrev-3694	352	3	jobs	job	NOUN
inlawrev-3694	352	4	creation	creation	PROPN
inlawrev-3694	352	5	act	act	NOUN
inlawrev-3694	352	6	of	of	ADP
inlawrev-3694	352	7	2004	2004	NUM
inlawrev-3694	352	8	,	,	PUNCT
inlawrev-3694	352	9	pub	pub	NOUN
inlawrev-3694	352	10	.	.	PUNCT
inlawrev-3694	353	1	l.	l.	PROPN
inlawrev-3694	353	2	no	no	INTJ
inlawrev-3694	353	3	.	.	PROPN
inlawrev-3694	354	1	108	108	NUM
inlawrev-3694	354	2	-	-	SYM
inlawrev-3694	354	3	357	357	NUM
inlawrev-3694	354	4	,	,	PUNCT
inlawrev-3694	354	5	118	118	NUM
inlawrev-3694	354	6	stat	stat	NOUN
inlawrev-3694	354	7	.	.	PUNCT
inlawrev-3694	355	1	1418	1418	NUM
inlawrev-3694	355	2	.	.	PUNCT
inlawrev-3694	356	1	104	104	NUM
inlawrev-3694	356	2	.	.	PUNCT
inlawrev-3694	357	1	i	i	PRON
inlawrev-3694	357	2	d.	d.	PROPN
inlawrev-3694	357	3	105	105	NUM
inlawrev-3694	357	4	.	.	PUNCT
inlawrev-3694	358	1	see	see	VERB
inlawrev-3694	358	2	jumpstart	jumpstart	VERB
inlawrev-3694	358	3	our	our	PRON
inlawrev-3694	358	4	business	business	NOUN
inlawrev-3694	358	5	strength	strength	NOUN
inlawrev-3694	358	6	act	act	PROPN
inlawrev-3694	358	7	,	,	PUNCT
inlawrev-3694	358	8	s.	s.	PROPN
inlawrev-3694	358	9	1637	1637	NUM
inlawrev-3694	358	10	,	,	PUNCT
inlawrev-3694	358	11	108th	108th	ADJ
inlawrev-3694	358	12	cong	cong	NOUN
inlawrev-3694	358	13	.	.	PUNCT
inlawrev-3694	359	1	§	§	PROPN
inlawrev-3694	359	2	401(a	401(a	PROPN
inlawrev-3694	359	3	)	)	PUNCT
inlawrev-3694	359	4	.	.	PUNCT
inlawrev-3694	360	1	;	;	PUNCT
inlawrev-3694	360	2	see	see	VERB
inlawrev-3694	360	3	also	also	ADV
inlawrev-3694	360	4	s.	s.	PROPN
inlawrev-3694	360	5	rep	rep	PROPN
inlawrev-3694	360	6	.	.	PROPN
inlawrev-3694	361	1	no	no	PROPN
inlawrev-3694	361	2	.	.	NOUN
inlawrev-3694	362	1	108	108	NUM
inlawrev-3694	362	2	-	-	SYM
inlawrev-3694	362	3	192	192	NUM
inlawrev-3694	362	4	,	,	PUNCT
inlawrev-3694	362	5	§	§	PROPN
inlawrev-3694	362	6	401(a	401(a	PROPN
inlawrev-3694	362	7	)	)	PUNCT
inlawrev-3694	363	1	(	(	PUNCT
inlawrev-3694	363	2	2003	2003	NUM
inlawrev-3694	363	3	)	)	PUNCT
inlawrev-3694	363	4	.	.	PUNCT
inlawrev-3694	364	1	310	310	NUM
inlawrev-3694	364	2	indiana	indiana	PROPN
inlawrev-3694	364	3	law	law	PROPN
inlawrev-3694	364	4	review	review	NOUN
inlawrev-3694	364	5	[	[	X
inlawrev-3694	364	6	vol	vol	NOUN
inlawrev-3694	364	7	.	.	PUNCT
inlawrev-3694	364	8	38:295	38:295	NUM
inlawrev-3694	364	9	two	two	NUM
inlawrev-3694	364	10	requirements	requirement	NOUN
inlawrev-3694	364	11	are	be	AUX
inlawrev-3694	364	12	met/^^	met/^^	PROPN
inlawrev-3694	364	13	first	first	ADV
inlawrev-3694	364	14	,	,	PUNCT
inlawrev-3694	364	15	the	the	DET
inlawrev-3694	364	16	transaction	transaction	NOUN
inlawrev-3694	364	17	must	must	AUX
inlawrev-3694	364	18	meaningfully	meaningfully	ADV
inlawrev-3694	364	19	change	change	VERB
inlawrev-3694	364	20	the	the	DET
inlawrev-3694	364	21	taxpayer	taxpayer	NOUN
inlawrev-3694	364	22	's	's	PART
inlawrev-3694	364	23	economic	economic	ADJ
inlawrev-3694	364	24	position	position	NOUN
inlawrev-3694	364	25	apart	apart	ADV
inlawrev-3694	364	26	from	from	ADP
inlawrev-3694	364	27	federal	federal	ADJ
inlawrev-3694	364	28	tax	tax	NOUN
inlawrev-3694	364	29	effects	effect	NOUN
inlawrev-3694	364	30	.	.	PUNCT
inlawrev-3694	365	1	'	'	PUNCT
inlawrev-3694	365	2	^^	^^	SYM
inlawrev-3694	365	3	second	second	ADJ
inlawrev-3694	365	4	,	,	PUNCT
inlawrev-3694	365	5	the	the	DET
inlawrev-3694	365	6	taxpayer	taxpayer	NOUN
inlawrev-3694	365	7	must	must	AUX
inlawrev-3694	365	8	have	have	VERB
inlawrev-3694	365	9	a	a	DET
inlawrev-3694	365	10	substantial	substantial	ADJ
inlawrev-3694	365	11	nontax	nontax	NOUN
inlawrev-3694	365	12	purpose	purpose	NOUN
inlawrev-3694	365	13	for	for	ADP
inlawrev-3694	365	14	entering	enter	VERB
inlawrev-3694	365	15	into	into	ADP
inlawrev-3694	365	16	such	such	ADJ
inlawrev-3694	365	17	transaction	transaction	NOUN
inlawrev-3694	365	18	and	and	CCONJ
inlawrev-3694	365	19	the	the	DET
inlawrev-3694	365	20	transaction	transaction	NOUN
inlawrev-3694	365	21	must	must	AUX
inlawrev-3694	365	22	be	be	AUX
inlawrev-3694	365	23	a	a	DET
inlawrev-3694	365	24	reasonable	reasonable	ADJ
inlawrev-3694	365	25	means	mean	NOUN
inlawrev-3694	365	26	for	for	ADP
inlawrev-3694	365	27	accomplishing	accomplish	VERB
inlawrev-3694	365	28	such	such	ADJ
inlawrev-3694	365	29	purpose	purpose	NOUN
inlawrev-3694	365	30	.	.	PUNCT
inlawrev-3694	366	1	^^^	^^^	PUNCT
inlawrev-3694	366	2	without	without	ADP
inlawrev-3694	366	3	more	more	ADJ
inlawrev-3694	366	4	,	,	PUNCT
inlawrev-3694	366	5	this	this	DET
inlawrev-3694	366	6	general	general	ADJ
inlawrev-3694	366	7	rule	rule	NOUN
inlawrev-3694	366	8	would	would	AUX
inlawrev-3694	366	9	not	not	PART
inlawrev-3694	366	10	provide	provide	VERB
inlawrev-3694	366	11	much	much	ADJ
inlawrev-3694	366	12	additional	additional	ADJ
inlawrev-3694	366	13	guidance	guidance	NOUN
inlawrev-3694	366	14	to	to	ADP
inlawrev-3694	366	15	taxpayers	taxpayer	NOUN
inlawrev-3694	366	16	or	or	CCONJ
inlawrev-3694	366	17	courts	court	NOUN
inlawrev-3694	366	18	on	on	ADP
inlawrev-3694	366	19	characterizing	characterize	VERB
inlawrev-3694	366	20	a	a	DET
inlawrev-3694	366	21	transaction	transaction	NOUN
inlawrev-3694	366	22	.	.	PUNCT
inlawrev-3694	367	1	however	however	ADV
inlawrev-3694	367	2	,	,	PUNCT
inlawrev-3694	367	3	among	among	ADP
inlawrev-3694	367	4	other	other	ADJ
inlawrev-3694	367	5	things	thing	NOUN
inlawrev-3694	367	6	,	,	PUNCT
inlawrev-3694	367	7	proposed	propose	VERB
inlawrev-3694	367	8	section	section	NOUN
inlawrev-3694	367	9	401	401	NUM
inlawrev-3694	367	10	also	also	ADV
inlawrev-3694	367	11	contained	contain	VERB
inlawrev-3694	367	12	a	a	DET
inlawrev-3694	367	13	special	special	ADJ
inlawrev-3694	367	14	rule	rule	NOUN
inlawrev-3694	367	15	where	where	SCONJ
inlawrev-3694	367	16	a	a	DET
inlawrev-3694	367	17	taxpayer	taxpayer	NOUN
inlawrev-3694	367	18	relies	rely	VERB
inlawrev-3694	367	19	on	on	ADP
inlawrev-3694	367	20	profit	profit	NOUN
inlawrev-3694	367	21	potential	potential	NOUN
inlawrev-3694	367	22	in	in	ADP
inlawrev-3694	367	23	order	order	NOUN
inlawrev-3694	367	24	to	to	PART
inlawrev-3694	367	25	satisfy	satisfy	VERB
inlawrev-3694	367	26	the	the	DET
inlawrev-3694	367	27	requirement	requirement	NOUN
inlawrev-3694	367	28	of	of	ADP
inlawrev-3694	367	29	a	a	DET
inlawrev-3694	367	30	meaningful	meaningful	ADJ
inlawrev-3694	367	31	change	change	NOUN
inlawrev-3694	367	32	in	in	ADP
inlawrev-3694	367	33	economic	economic	ADJ
inlawrev-3694	367	34	position	position	NOUN
inlawrev-3694	367	35	.	.	PUNCT
inlawrev-3694	368	1	^^^	^^^	PUNCT
inlawrev-3694	368	2	this	this	DET
inlawrev-3694	368	3	special	special	ADJ
inlawrev-3694	368	4	rule	rule	NOUN
inlawrev-3694	368	5	generally	generally	ADV
inlawrev-3694	368	6	provided	provide	VERB
inlawrev-3694	368	7	that	that	SCONJ
inlawrev-3694	368	8	a	a	DET
inlawrev-3694	368	9	transaction	transaction	NOUN
inlawrev-3694	368	10	shall	shall	AUX
inlawrev-3694	368	11	not	not	PART
inlawrev-3694	368	12	have	have	VERB
inlawrev-3694	368	13	economic	economic	ADJ
inlawrev-3694	368	14	substance	substance	NOUN
inlawrev-3694	368	15	unless	unless	SCONJ
inlawrev-3694	368	16	two	two	NUM
inlawrev-3694	368	17	requirements	requirement	NOUN
inlawrev-3694	368	18	were	be	AUX
inlawrev-3694	368	19	met	meet	VERB
inlawrev-3694	368	20	.	.	PUNCT
inlawrev-3694	369	1	first	first	ADV
inlawrev-3694	369	2	,	,	PUNCT
inlawrev-3694	369	3	the	the	DET
inlawrev-3694	369	4	present	present	ADJ
inlawrev-3694	369	5	value	value	NOUN
inlawrev-3694	369	6	of	of	ADP
inlawrev-3694	369	7	the	the	DET
inlawrev-3694	369	8	expected	expect	VERB
inlawrev-3694	369	9	pre	pre	ADJ
inlawrev-3694	369	10	-	-	ADJ
inlawrev-3694	369	11	tax	tax	ADJ
inlawrev-3694	369	12	profit	profit	NOUN
inlawrev-3694	369	13	from	from	ADP
inlawrev-3694	369	14	the	the	DET
inlawrev-3694	369	15	transaction	transaction	NOUN
inlawrev-3694	369	16	must	must	AUX
inlawrev-3694	369	17	be	be	AUX
inlawrev-3694	369	18	substantial	substantial	ADJ
inlawrev-3694	369	19	in	in	ADP
inlawrev-3694	369	20	relation	relation	NOUN
inlawrev-3694	369	21	to	to	ADP
inlawrev-3694	369	22	the	the	DET
inlawrev-3694	369	23	present	present	ADJ
inlawrev-3694	369	24	value	value	NOUN
inlawrev-3694	369	25	of	of	ADP
inlawrev-3694	369	26	the	the	DET
inlawrev-3694	369	27	expected	expect	VERB
inlawrev-3694	369	28	net	net	ADJ
inlawrev-3694	369	29	tax	tax	NOUN
inlawrev-3694	369	30	benefits	benefit	NOUN
inlawrev-3694	369	31	.	.	PUNCT
inlawrev-3694	370	1	second	second	ADJ
inlawrev-3694	370	2	,	,	PUNCT
inlawrev-3694	370	3	the	the	DET
inlawrev-3694	370	4	reasonably	reasonably	ADV
inlawrev-3694	370	5	expected	expected	ADJ
inlawrev-3694	370	6	pre	pre	ADJ
inlawrev-3694	370	7	-	-	ADJ
inlawrev-3694	370	8	tax	tax	ADJ
inlawrev-3694	370	9	profit	profit	NOUN
inlawrev-3694	370	10	must	must	AUX
inlawrev-3694	370	11	exceed	exceed	VERB
inlawrev-3694	370	12	the	the	DET
inlawrev-3694	370	13	risk	risk	NOUN
inlawrev-3694	370	14	free	free	ADJ
inlawrev-3694	370	15	rate	rate	NOUN
inlawrev-3694	370	16	of	of	ADP
inlawrev-3694	370	17	return	return	NOUN
inlawrev-3694	370	18	.	.	PUNCT
inlawrev-3694	371	1	^^	^^	PUNCT
inlawrev-3694	371	2	°	°	NUM
inlawrev-3694	371	3	by	by	ADP
inlawrev-3694	371	4	requiring	require	VERB
inlawrev-3694	371	5	that	that	SCONJ
inlawrev-3694	371	6	the	the	DET
inlawrev-3694	371	7	present	present	ADJ
inlawrev-3694	371	8	value	value	NOUN
inlawrev-3694	371	9	of	of	ADP
inlawrev-3694	371	10	the	the	DET
inlawrev-3694	371	11	expected	expect	VERB
inlawrev-3694	371	12	pre	pre	ADJ
inlawrev-3694	371	13	-	-	ADJ
inlawrev-3694	371	14	tax	tax	ADJ
inlawrev-3694	371	15	profit	profit	NOUN
inlawrev-3694	371	16	be	be	AUX
inlawrev-3694	371	17	substantial	substantial	ADJ
inlawrev-3694	371	18	in	in	ADP
inlawrev-3694	371	19	relation	relation	NOUN
inlawrev-3694	371	20	to	to	ADP
inlawrev-3694	371	21	the	the	DET
inlawrev-3694	371	22	pre	pre	ADJ
inlawrev-3694	371	23	-	-	ADJ
inlawrev-3694	371	24	tax	tax	ADJ
inlawrev-3694	371	25	benefits	benefit	NOUN
inlawrev-3694	371	26	,	,	PUNCT
inlawrev-3694	371	27	the	the	DET
inlawrev-3694	371	28	proposed	propose	VERB
inlawrev-3694	371	29	provision	provision	NOUN
inlawrev-3694	371	30	clearly	clearly	ADV
inlawrev-3694	371	31	would	would	AUX
inlawrev-3694	371	32	have	have	AUX
inlawrev-3694	371	33	required	require	VERB
inlawrev-3694	371	34	taxpayers	taxpayer	NOUN
inlawrev-3694	371	35	to	to	PART
inlawrev-3694	371	36	substantiate	substantiate	VERB
inlawrev-3694	371	37	a	a	DET
inlawrev-3694	371	38	true	true	ADJ
inlawrev-3694	371	39	economic	economic	ADJ
inlawrev-3694	371	40	impact	impact	NOUN
inlawrev-3694	371	41	and	and	CCONJ
inlawrev-3694	371	42	motive	motive	VERB
inlawrev-3694	371	43	for	for	ADP
inlawrev-3694	371	44	engaging	engage	VERB
inlawrev-3694	371	45	in	in	ADP
inlawrev-3694	371	46	the	the	DET
inlawrev-3694	371	47	transaction	transaction	NOUN
inlawrev-3694	371	48	.	.	PUNCT
inlawrev-3694	372	1	without	without	ADP
inlawrev-3694	372	2	the	the	DET
inlawrev-3694	372	3	proposed	propose	VERB
inlawrev-3694	372	4	provision	provision	NOUN
inlawrev-3694	372	5	,	,	PUNCT
inlawrev-3694	372	6	taxpayers	taxpayer	NOUN
inlawrev-3694	372	7	are	be	AUX
inlawrev-3694	372	8	left	leave	VERB
inlawrev-3694	372	9	to	to	PART
inlawrev-3694	372	10	base	base	VERB
inlawrev-3694	372	11	decisions	decision	NOUN
inlawrev-3694	372	12	on	on	ADP
inlawrev-3694	372	13	varying	vary	VERB
inlawrev-3694	372	14	judicial	judicial	ADJ
inlawrev-3694	372	15	interpretations	interpretation	NOUN
inlawrev-3694	372	16	of	of	ADP
inlawrev-3694	372	17	the	the	DET
inlawrev-3694	372	18	economic	economic	ADJ
inlawrev-3694	372	19	substance	substance	NOUN
inlawrev-3694	372	20	prong	prong	NOUN
inlawrev-3694	372	21	of	of	ADP
inlawrev-3694	372	22	the	the	DET
inlawrev-3694	372	23	sham	sham	ADJ
inlawrev-3694	372	24	transaction	transaction	NOUN
inlawrev-3694	372	25	doctrine	doctrine	NOUN
inlawrev-3694	372	26	.	.	PUNCT
inlawrev-3694	373	1	b.	b.	PROPN
inlawrev-3694	373	2	accuracy	accuracy	NOUN
inlawrev-3694	373	3	-	-	PUNCT
inlawrev-3694	373	4	related	relate	VERB
inlawrev-3694	373	5	penalties	penalty	NOUN
inlawrev-3694	373	6	.	.	PUNCT
inlawrev-3694	373	7	—	—	PUNCT
inlawrev-3694	373	8	/.	/.	PUNCT
inlawrev-3694	374	1	section	section	NOUN
inlawrev-3694	374	2	6662.—section	6662.—section	NUM
inlawrev-3694	374	3	6662	6662	NUM
inlawrev-3694	374	4	generally	generally	ADV
inlawrev-3694	374	5	provides	provide	VERB
inlawrev-3694	374	6	for	for	ADP
inlawrev-3694	374	7	"	"	PUNCT
inlawrev-3694	374	8	accuracy	accuracy	NOUN
inlawrev-3694	374	9	-	-	PUNCT
inlawrev-3694	374	10	related	relate	VERB
inlawrev-3694	374	11	"	"	PUNCT
inlawrev-3694	374	12	penalties	penalty	NOUN
inlawrev-3694	374	13	to	to	PART
inlawrev-3694	374	14	be	be	AUX
inlawrev-3694	374	15	imposed	impose	VERB
inlawrev-3694	374	16	on	on	ADP
inlawrev-3694	374	17	taxpayers	taxpayer	NOUN
inlawrev-3694	374	18	who	who	PRON
inlawrev-3694	374	19	under	under	ADP
inlawrev-3694	374	20	certain	certain	ADJ
inlawrev-3694	374	21	circumstances	circumstance	NOUN
inlawrev-3694	374	22	fail	fail	VERB
inlawrev-3694	374	23	to	to	PART
inlawrev-3694	374	24	accurately	accurately	ADV
inlawrev-3694	374	25	report	report	VERB
inlawrev-3694	374	26	and	and	CCONJ
inlawrev-3694	374	27	pay	pay	VERB
inlawrev-3694	374	28	sufficient	sufficient	ADJ
inlawrev-3694	374	29	taxes.^*^	taxes.^*^	NOUN
inlawrev-3694	374	30	section	section	NOUN
inlawrev-3694	374	31	6662	6662	NUM
inlawrev-3694	374	32	and	and	CCONJ
inlawrev-3694	374	33	its	its	PRON
inlawrev-3694	374	34	related	related	ADJ
inlawrev-3694	374	35	regulations	regulation	NOUN
inlawrev-3694	374	36	address	address	VERB
inlawrev-3694	374	37	the	the	DET
inlawrev-3694	374	38	circumstances	circumstance	NOUN
inlawrev-3694	374	39	under	under	ADP
inlawrev-3694	374	40	which	which	PRON
inlawrev-3694	374	41	taxpayers	taxpayer	NOUN
inlawrev-3694	374	42	will	will	AUX
inlawrev-3694	374	43	be	be	AUX
inlawrev-3694	374	44	subject	subject	ADJ
inlawrev-3694	374	45	to	to	ADP
inlawrev-3694	374	46	certain	certain	ADJ
inlawrev-3694	374	47	penalties	penalty	NOUN
inlawrev-3694	374	48	for	for	ADP
inlawrev-3694	374	49	,	,	PUNCT
inlawrev-3694	374	50	among	among	ADP
inlawrev-3694	374	51	other	other	ADJ
inlawrev-3694	374	52	things	thing	NOUN
inlawrev-3694	374	53	,	,	PUNCT
inlawrev-3694	374	54	an	an	DET
inlawrev-3694	374	55	understatement	understatement	NOUN
inlawrev-3694	374	56	of	of	ADP
inlawrev-3694	374	57	tax	tax	NOUN
inlawrev-3694	374	58	.	.	PUNCT
inlawrev-3694	375	1	prior	prior	ADV
inlawrev-3694	375	2	to	to	ADP
inlawrev-3694	375	3	new	new	ADJ
inlawrev-3694	375	4	§	§	PROPN
inlawrev-3694	375	5	6662a,'^^	6662a,'^^	PROPN
inlawrev-3694	375	6	§	§	PROPN
inlawrev-3694	375	7	6662	6662	NUM
inlawrev-3694	375	8	was	be	AUX
inlawrev-3694	375	9	the	the	DET
inlawrev-3694	375	10	primary	primary	ADJ
inlawrev-3694	375	11	penalty	penalty	NOUN
inlawrev-3694	375	12	statute	statute	NOUN
inlawrev-3694	375	13	specifically	specifically	ADV
inlawrev-3694	375	14	targeting	target	VERB
inlawrev-3694	375	15	tax	tax	NOUN
inlawrev-3694	375	16	shelter	shelter	NOUN
inlawrev-3694	375	17	transactions	transaction	NOUN
inlawrev-3694	375	18	.	.	PUNCT
inlawrev-3694	376	1	however	however	ADV
inlawrev-3694	376	2	,	,	PUNCT
inlawrev-3694	376	3	historically	historically	ADV
inlawrev-3694	376	4	,	,	PUNCT
inlawrev-3694	376	5	while	while	SCONJ
inlawrev-3694	376	6	§	§	PROPN
inlawrev-3694	376	7	6662	6662	NUM
inlawrev-3694	376	8	specifically	specifically	ADV
inlawrev-3694	376	9	targeted	target	VERB
inlawrev-3694	376	10	tax	tax	NOUN
inlawrev-3694	376	11	motivated	motivate	VERB
inlawrev-3694	376	12	shelter	shelter	NOUN
inlawrev-3694	376	13	transactions	transaction	NOUN
inlawrev-3694	376	14	,	,	PUNCT
inlawrev-3694	376	15	rarely	rarely	ADV
inlawrev-3694	376	16	has	have	AUX
inlawrev-3694	376	17	it	it	PRON
inlawrev-3694	376	18	been	be	AUX
inlawrev-3694	376	19	imposed	impose	VERB
inlawrev-3694	376	20	on	on	ADP
inlawrev-3694	376	21	taxpayers	taxpayer	NOUN
inlawrev-3694	376	22	who	who	PRON
inlawrev-3694	376	23	have	have	AUX
inlawrev-3694	376	24	engaged	engage	VERB
inlawrev-3694	376	25	in	in	ADP
inlawrev-3694	376	26	such	such	ADJ
inlawrev-3694	376	27	transactions	transaction	NOUN
inlawrev-3694	376	28	.	.	PUNCT
inlawrev-3694	377	1	^^^	^^^	ADJ
inlawrev-3694	377	2	lack	lack	NOUN
inlawrev-3694	377	3	of	of	ADP
inlawrev-3694	377	4	clarity	clarity	NOUN
inlawrev-3694	377	5	in	in	ADP
inlawrev-3694	377	6	the	the	DET
inlawrev-3694	377	7	economic	economic	ADJ
inlawrev-3694	377	8	substance	substance	NOUN
inlawrev-3694	377	9	and	and	CCONJ
inlawrev-3694	377	10	business	business	NOUN
inlawrev-3694	377	11	purpose	purpose	NOUN
inlawrev-3694	377	12	doctrines	doctrine	NOUN
inlawrev-3694	377	13	has	have	AUX
inlawrev-3694	377	14	,	,	PUNCT
inlawrev-3694	377	15	at	at	ADP
inlawrev-3694	377	16	times	time	NOUN
inlawrev-3694	377	17	,	,	PUNCT
inlawrev-3694	377	18	caused	cause	VERB
inlawrev-3694	377	19	courts	court	NOUN
inlawrev-3694	377	20	to	to	PART
inlawrev-3694	377	21	refuse	refuse	VERB
inlawrev-3694	377	22	to	to	PART
inlawrev-3694	377	23	impose	impose	VERB
inlawrev-3694	377	24	penalties	penalty	NOUN
inlawrev-3694	377	25	.	.	PUNCT
inlawrev-3694	378	1	^^"^	^^"^	VERB
inlawrev-3694	378	2	the	the	DET
inlawrev-3694	378	3	§	§	PROPN
inlawrev-3694	378	4	6662	6662	NUM
inlawrev-3694	378	5	accuracy	accuracy	NOUN
inlawrev-3694	378	6	-	-	PUNCT
inlawrev-3694	378	7	related	relate	VERB
inlawrev-3694	378	8	penalty	penalty	NOUN
inlawrev-3694	378	9	applies	apply	VERB
inlawrev-3694	378	10	to	to	ADP
inlawrev-3694	378	11	,	,	PUNCT
inlawrev-3694	378	12	among	among	ADP
inlawrev-3694	378	13	other	other	ADJ
inlawrev-3694	378	14	things	thing	NOUN
inlawrev-3694	378	15	,	,	PUNCT
inlawrev-3694	378	16	the	the	DET
inlawrev-3694	378	17	106	106	NUM
inlawrev-3694	378	18	.	.	PUNCT
inlawrev-3694	379	1	s.	s.	PROPN
inlawrev-3694	379	2	1637	1637	NUM
inlawrev-3694	379	3	§	§	PROPN
inlawrev-3694	379	4	401	401	NUM
inlawrev-3694	379	5	.	.	PUNCT
inlawrev-3694	379	6	107	107	NUM
inlawrev-3694	379	7	.	.	PUNCT
inlawrev-3694	380	1	i	i	PRON
inlawrev-3694	380	2	d.	d.	PROPN
inlawrev-3694	380	3	108	108	NUM
inlawrev-3694	380	4	.	.	PUNCT
inlawrev-3694	381	1	i	i	PRON
inlawrev-3694	381	2	d.	d.	PROPN
inlawrev-3694	381	3	109	109	NUM
inlawrev-3694	381	4	.	.	PUNCT
inlawrev-3694	382	1	i	i	PRON
inlawrev-3694	382	2	d.	d.	PROPN
inlawrev-3694	382	3	110	110	NUM
inlawrev-3694	382	4	.	.	PUNCT
inlawrev-3694	383	1	i	i	PRON
inlawrev-3694	383	2	d	d	PROPN
inlawrev-3694	383	3	111	111	NUM
inlawrev-3694	383	4	.	.	PUNCT
inlawrev-3694	383	5	i.r.c	i.r.c	NOUN
inlawrev-3694	383	6	.	.	PUNCT
inlawrev-3694	384	1	§	§	PROPN
inlawrev-3694	384	2	6662	6662	NUM
inlawrev-3694	384	3	(	(	PUNCT
inlawrev-3694	384	4	west	west	NOUN
inlawrev-3694	384	5	,	,	PUNCT
inlawrev-3694	384	6	westlaw	westlaw	NOUN
inlawrev-3694	384	7	through	through	ADP
inlawrev-3694	384	8	p.l	p.l	PROPN
inlawrev-3694	384	9	.	.	PROPN
inlawrev-3694	384	10	109	109	NUM
inlawrev-3694	384	11	-	-	SYM
inlawrev-3694	384	12	2	2	NUM
inlawrev-3694	384	13	,	,	PUNCT
inlawrev-3694	384	14	feb	feb	PROPN
inlawrev-3694	384	15	.	.	PROPN
inlawrev-3694	384	16	18	18	NUM
inlawrev-3694	384	17	,	,	PUNCT
inlawrev-3694	384	18	2005	2005	NUM
inlawrev-3694	384	19	)	)	PUNCT
inlawrev-3694	384	20	.	.	PUNCT
inlawrev-3694	385	1	112	112	NUM
inlawrev-3694	385	2	.	.	PUNCT
inlawrev-3694	385	3	see	see	VERB
inlawrev-3694	385	4	i	i	PRON
inlawrev-3694	385	5	d.	d.	PROPN
inlawrev-3694	385	6	^	^	PUNCT
inlawrev-3694	385	7	6662a	6662a	PROPN
inlawrev-3694	385	8	.	.	PUNCT
inlawrev-3694	386	1	113	113	NUM
inlawrev-3694	386	2	.	.	PUNCT
inlawrev-3694	386	3	law	law	NOUN
inlawrev-3694	386	4	relating	relate	VERB
inlawrev-3694	386	5	to	to	ADP
inlawrev-3694	386	6	shelters	shelter	NOUN
inlawrev-3694	386	7	,	,	PUNCT
inlawrev-3694	386	8	supra	supra	PROPN
inlawrev-3694	386	9	note	note	NOUN
inlawrev-3694	386	10	101	101	NUM
inlawrev-3694	386	11	,	,	PUNCT
inlawrev-3694	386	12	at	at	ADP
inlawrev-3694	386	13	35	35	NUM
inlawrev-3694	386	14	n.l41	n.l41	NUM
inlawrev-3694	386	15	.	.	PUNCT
inlawrev-3694	387	1	see	see	VERB
inlawrev-3694	387	2	,	,	PUNCT
inlawrev-3694	387	3	e.g.	e.g.	ADV
inlawrev-3694	387	4	,	,	PUNCT
inlawrev-3694	387	5	compaq	compaq	PROPN
inlawrev-3694	387	6	computer	computer	PROPN
inlawrev-3694	387	7	corp	corp	PROPN
inlawrev-3694	387	8	.	.	PROPN
inlawrev-3694	388	1	v.	v.	PROPN
inlawrev-3694	388	2	comm'r	comm'r	PROPN
inlawrev-3694	388	3	,	,	PUNCT
inlawrev-3694	388	4	1	1	NUM
inlawrev-3694	388	5	13	13	NUM
inlawrev-3694	388	6	t.c	t.c	PROPN
inlawrev-3694	388	7	.	.	PROPN
inlawrev-3694	389	1	214	214	NUM
inlawrev-3694	389	2	(	(	PUNCT
inlawrev-3694	389	3	1999	1999	NUM
inlawrev-3694	389	4	)	)	PUNCT
inlawrev-3694	389	5	,	,	PUNCT
inlawrev-3694	390	1	rev'd	rev'd	VERB
inlawrev-3694	390	2	,	,	PUNCT
inlawrev-3694	390	3	277	277	NUM
inlawrev-3694	390	4	f.3d	f.3d	NUM
inlawrev-3694	390	5	778	778	NUM
inlawrev-3694	390	6	(	(	PUNCT
inlawrev-3694	390	7	5th	5th	ADJ
inlawrev-3694	390	8	cir	cir	NOUN
inlawrev-3694	390	9	.	.	PUNCT
inlawrev-3694	390	10	2001	2001	NUM
inlawrev-3694	390	11	)	)	PUNCT
inlawrev-3694	391	1	;	;	PUNCT
inlawrev-3694	391	2	sheldon	sheldon	PROPN
inlawrev-3694	391	3	v.	v.	ADP
inlawrev-3694	391	4	comm'r	comm'r	PROPN
inlawrev-3694	391	5	,	,	PUNCT
inlawrev-3694	391	6	94t.c	94t.c	NUM
inlawrev-3694	391	7	.	.	PUNCT
inlawrev-3694	391	8	738	738	NUM
inlawrev-3694	391	9	,	,	PUNCT
inlawrev-3694	391	10	769	769	NUM
inlawrev-3694	391	11	-	-	NUM
inlawrev-3694	391	12	70(1990	70(1990	NUM
inlawrev-3694	391	13	)	)	PUNCT
inlawrev-3694	391	14	.	.	PUNCT
inlawrev-3694	392	1	114	114	NUM
inlawrev-3694	392	2	.	.	PUNCT
inlawrev-3694	392	3	law	law	NOUN
inlawrev-3694	392	4	relating	relate	VERB
inlawrev-3694	392	5	to	to	ADP
inlawrev-3694	392	6	shelters	shelter	NOUN
inlawrev-3694	392	7	,	,	PUNCT
inlawrev-3694	392	8	supra	supra	PROPN
inlawrev-3694	392	9	note	note	NOUN
inlawrev-3694	392	10	101	101	NUM
inlawrev-3694	392	11	,	,	PUNCT
inlawrev-3694	392	12	at	at	ADP
inlawrev-3694	392	13	35	35	NUM
inlawrev-3694	392	14	n.	n.	NOUN
inlawrev-3694	392	15	141	141	NUM
inlawrev-3694	392	16	.	.	PUNCT
inlawrev-3694	393	1	see	see	VERB
inlawrev-3694	393	2	,	,	PUNCT
inlawrev-3694	393	3	g.g	g.g	PROPN
inlawrev-3694	393	4	.	.	PROPN
inlawrev-3694	393	5	,peerlessindus	,peerlessindus	PROPN
inlawrev-3694	393	6	.	.	PUNCT
inlawrev-3694	394	1	v.	v.	PROPN
inlawrev-3694	394	2	united	united	PROPN
inlawrev-3694	394	3	states	states	PROPN
inlawrev-3694	394	4	,	,	PUNCT
inlawrev-3694	394	5	94	94	NUM
inlawrev-3694	394	6	-	-	SYM
inlawrev-3694	394	7	1	1	NUM
inlawrev-3694	394	8	u.s.t.c	u.s.t.c	PROPN
inlawrev-3694	394	9	.	.	PUNCT
inlawrev-3694	395	1	(	(	PUNCT
inlawrev-3694	395	2	cch	cch	NOUN
inlawrev-3694	395	3	)	)	PUNCT
inlawrev-3694	395	4	para	para	NOUN
inlawrev-3694	395	5	.	.	PUNCT
inlawrev-3694	396	1	50,043	50,043	NUM
inlawrev-3694	396	2	(	(	PUNCT
inlawrev-3694	396	3	e.d	e.d	PROPN
inlawrev-3694	396	4	.	.	PROPN
inlawrev-3694	396	5	pa	pa	PROPN
inlawrev-3694	396	6	.	.	PROPN
inlawrev-3694	396	7	1994	1994	NUM
inlawrev-3694	396	8	)	)	PUNCT
inlawrev-3694	396	9	.	.	PUNCT
inlawrev-3694	397	1	2005	2005	NUM
inlawrev-3694	397	2	]	]	PUNCT
inlawrev-3694	397	3	tax	tax	NOUN
inlawrev-3694	397	4	motivated	motivate	VERB
inlawrev-3694	397	5	transactions	transaction	NOUN
inlawrev-3694	397	6	3	3	NUM
inlawrev-3694	397	7	1	1	NUM
inlawrev-3694	397	8	1	1	NUM
inlawrev-3694	397	9	portion	portion	NOUN
inlawrev-3694	397	10	of	of	ADP
inlawrev-3694	397	11	any	any	DET
inlawrev-3694	397	12	underpayment	underpayment	NOUN
inlawrev-3694	397	13	that	that	PRON
inlawrev-3694	397	14	is	be	AUX
inlawrev-3694	397	15	attributable	attributable	ADJ
inlawrev-3694	397	16	to	to	ADP
inlawrev-3694	397	17	(	(	PUNCT
inlawrev-3694	397	18	1	1	NUM
inlawrev-3694	397	19	)	)	PUNCT
inlawrev-3694	397	20	negligence	negligence	NOUN
inlawrev-3694	397	21	or	or	CCONJ
inlawrev-3694	397	22	(	(	PUNCT
inlawrev-3694	397	23	2	2	NUM
inlawrev-3694	397	24	)	)	PUNCT
inlawrev-3694	397	25	any	any	DET
inlawrev-3694	397	26	substantial	substantial	ADJ
inlawrev-3694	397	27	understatement	understatement	NOUN
inlawrev-3694	397	28	of	of	ADP
inlawrev-3694	397	29	income	income	NOUN
inlawrev-3694	397	30	tax	tax	NOUN
inlawrev-3694	397	31	.	.	PUNCT
inlawrev-3694	398	1	'^^	'^^	PROPN
inlawrev-3694	398	2	the	the	DET
inlawrev-3694	398	3	penalty	penalty	NOUN
inlawrev-3694	398	4	is	be	AUX
inlawrev-3694	398	5	equal	equal	ADJ
inlawrev-3694	398	6	to	to	ADP
inlawrev-3694	398	7	twenty	twenty	NUM
inlawrev-3694	398	8	percent	percent	NOUN
inlawrev-3694	398	9	of	of	ADP
inlawrev-3694	398	10	the	the	DET
inlawrev-3694	398	11	portion	portion	NOUN
inlawrev-3694	398	12	of	of	ADP
inlawrev-3694	398	13	the	the	DET
inlawrev-3694	398	14	underpayment	underpayment	NOUN
inlawrev-3694	398	15	of	of	ADP
inlawrev-3694	398	16	tax.^'^	tax.^'^	NOUN
inlawrev-3694	398	17	if	if	SCONJ
inlawrev-3694	398	18	any	any	DET
inlawrev-3694	398	19	portion	portion	NOUN
inlawrev-3694	398	20	of	of	ADP
inlawrev-3694	398	21	an	an	DET
inlawrev-3694	398	22	underpayment^	underpayment^	NOUN
inlawrev-3694	398	23	^^	^^	NUM
inlawrev-3694	398	24	of	of	ADP
inlawrev-3694	398	25	tax	tax	NOUN
inlawrev-3694	398	26	imposed	impose	VERB
inlawrev-3694	398	27	is	be	AUX
inlawrev-3694	398	28	attributable	attributable	ADJ
inlawrev-3694	398	29	to	to	ADP
inlawrev-3694	398	30	negligence	negligence	NOUN
inlawrev-3694	398	31	or	or	CCONJ
inlawrev-3694	398	32	disregard	disregard	NOUN
inlawrev-3694	398	33	of	of	ADP
inlawrev-3694	398	34	the	the	DET
inlawrev-3694	398	35	code	code	NOUN
inlawrev-3694	398	36	or	or	CCONJ
inlawrev-3694	398	37	regulations	regulation	NOUN
inlawrev-3694	398	38	,	,	PUNCT
inlawrev-3694	398	39	a	a	DET
inlawrev-3694	398	40	penalty	penalty	NOUN
inlawrev-3694	398	41	equal	equal	ADJ
inlawrev-3694	398	42	to	to	ADP
inlawrev-3694	398	43	twenty	twenty	NUM
inlawrev-3694	398	44	percent	percent	NOUN
inlawrev-3694	398	45	of	of	ADP
inlawrev-3694	398	46	the	the	DET
inlawrev-3694	398	47	underpayment	underpayment	NOUN
inlawrev-3694	398	48	is	be	AUX
inlawrev-3694	398	49	added	add	VERB
inlawrev-3694	398	50	to	to	ADP
inlawrev-3694	398	51	the	the	DET
inlawrev-3694	398	52	tax	tax	NOUN
inlawrev-3694	398	53	due.^^^	due.^^^	PROPN
inlawrev-3694	398	54	with	with	ADP
inlawrev-3694	398	55	respect	respect	NOUN
inlawrev-3694	398	56	to	to	ADP
inlawrev-3694	398	57	substantial	substantial	ADJ
inlawrev-3694	398	58	understatements	understatement	NOUN
inlawrev-3694	398	59	of	of	ADP
inlawrev-3694	398	60	tax	tax	NOUN
inlawrev-3694	398	61	prior	prior	ADV
inlawrev-3694	398	62	to	to	ADP
inlawrev-3694	398	63	the	the	DET
inlawrev-3694	398	64	jobs	job	NOUN
inlawrev-3694	398	65	act	act	NOUN
inlawrev-3694	398	66	,	,	PUNCT
inlawrev-3694	398	67	if	if	SCONJ
inlawrev-3694	398	68	the	the	DET
inlawrev-3694	398	69	correct	correct	ADJ
inlawrev-3694	398	70	income	income	NOUN
inlawrev-3694	398	71	tax	tax	NOUN
inlawrev-3694	398	72	liability	liability	NOUN
inlawrev-3694	398	73	for	for	ADP
inlawrev-3694	398	74	a	a	DET
inlawrev-3694	398	75	taxable	taxable	ADJ
inlawrev-3694	398	76	year	year	NOUN
inlawrev-3694	398	77	exceeds	exceed	VERB
inlawrev-3694	398	78	the	the	DET
inlawrev-3694	398	79	amount	amount	NOUN
inlawrev-3694	398	80	reported	report	VERB
inlawrev-3694	398	81	by	by	ADP
inlawrev-3694	398	82	the	the	DET
inlawrev-3694	398	83	taxpayer	taxpayer	NOUN
inlawrev-3694	398	84	by	by	ADP
inlawrev-3694	398	85	the	the	DET
inlawrev-3694	398	86	greater	great	ADJ
inlawrev-3694	398	87	of	of	ADP
inlawrev-3694	398	88	ten	ten	NUM
inlawrev-3694	398	89	percent	percent	NOUN
inlawrev-3694	398	90	of	of	ADP
inlawrev-3694	398	91	the	the	DET
inlawrev-3694	398	92	correct	correct	ADJ
inlawrev-3694	398	93	tax	tax	NOUN
inlawrev-3694	398	94	or	or	CCONJ
inlawrev-3694	398	95	$	$	SYM
inlawrev-3694	398	96	5000	5000	NUM
inlawrev-3694	398	97	(	(	PUNCT
inlawrev-3694	398	98	$	$	SYM
inlawrev-3694	398	99	10,000	10,000	NUM
inlawrev-3694	398	100	in	in	ADP
inlawrev-3694	398	101	the	the	DET
inlawrev-3694	398	102	case	case	NOUN
inlawrev-3694	398	103	of	of	ADP
inlawrev-3694	398	104	most	most	ADJ
inlawrev-3694	398	105	corporations	corporation	NOUN
inlawrev-3694	398	106	)	)	PUNCT
inlawrev-3694	398	107	,	,	PUNCT
inlawrev-3694	398	108	then	then	ADV
inlawrev-3694	398	109	a	a	DET
inlawrev-3694	398	110	substantial	substantial	ADJ
inlawrev-3694	398	111	understatement	understatement	NOUN
inlawrev-3694	398	112	exists	exist	VERB
inlawrev-3694	398	113	and	and	CCONJ
inlawrev-3694	398	114	a	a	DET
inlawrev-3694	398	115	penalty	penalty	NOUN
inlawrev-3694	398	116	may	may	AUX
inlawrev-3694	398	117	be	be	AUX
inlawrev-3694	398	118	imposed	impose	VERB
inlawrev-3694	398	119	equal	equal	ADJ
inlawrev-3694	398	120	to	to	ADP
inlawrev-3694	398	121	twenty	twenty	NUM
inlawrev-3694	398	122	percent	percent	NOUN
inlawrev-3694	398	123	of	of	ADP
inlawrev-3694	398	124	the	the	DET
inlawrev-3694	398	125	underpayment	underpayment	NOUN
inlawrev-3694	398	126	of	of	ADP
inlawrev-3694	398	127	tax	tax	NOUN
inlawrev-3694	398	128	attributable	attributable	ADJ
inlawrev-3694	398	129	to	to	ADP
inlawrev-3694	398	130	the	the	DET
inlawrev-3694	398	131	understatement	understatement	NOUN
inlawrev-3694	398	132	.	.	PUNCT
inlawrev-3694	399	1	under	under	ADP
inlawrev-3694	399	2	the	the	DET
inlawrev-3694	399	3	jobs	job	NOUN
inlawrev-3694	399	4	act	act	NOUN
inlawrev-3694	399	5	provisions	provision	NOUN
inlawrev-3694	399	6	,	,	PUNCT
inlawrev-3694	399	7	new	new	ADJ
inlawrev-3694	399	8	rules	rule	NOUN
inlawrev-3694	399	9	apply	apply	VERB
inlawrev-3694	399	10	to	to	ADP
inlawrev-3694	399	11	certain	certain	ADJ
inlawrev-3694	399	12	types	type	NOUN
inlawrev-3694	399	13	of	of	ADP
inlawrev-3694	399	14	reportable	reportable	ADJ
inlawrev-3694	399	15	transactions	transaction	NOUN
inlawrev-3694	399	16	as	as	SCONJ
inlawrev-3694	399	17	discussed	discuss	VERB
inlawrev-3694	399	18	below	below	ADV
inlawrev-3694	399	19	.	.	PUNCT
inlawrev-3694	400	1	^^^	^^^	PUNCT
inlawrev-3694	400	2	with	with	ADP
inlawrev-3694	400	3	respect	respect	NOUN
inlawrev-3694	400	4	to	to	ADP
inlawrev-3694	400	5	tax	tax	NOUN
inlawrev-3694	400	6	shelters	shelter	NOUN
inlawrev-3694	400	7	,	,	PUNCT
inlawrev-3694	400	8	penalties	penalty	NOUN
inlawrev-3694	400	9	related	relate	VERB
inlawrev-3694	400	10	to	to	ADP
inlawrev-3694	400	11	understatements	understatement	NOUN
inlawrev-3694	400	12	were	be	AUX
inlawrev-3694	400	13	avoided	avoid	VERB
inlawrev-3694	400	14	in	in	ADP
inlawrev-3694	400	15	the	the	DET
inlawrev-3694	400	16	past	past	NOUN
inlawrev-3694	400	17	under	under	ADP
inlawrev-3694	400	18	§	§	PROPN
inlawrev-3694	400	19	6662	6662	NUM
inlawrev-3694	400	20	by	by	ADP
inlawrev-3694	400	21	noncorporate	noncorporate	ADJ
inlawrev-3694	400	22	taxpayers	taxpayer	NOUN
inlawrev-3694	400	23	if	if	SCONJ
inlawrev-3694	400	24	the	the	DET
inlawrev-3694	400	25	taxpayer	taxpayer	NOUN
inlawrev-3694	400	26	established	establish	VERB
inlawrev-3694	400	27	that	that	SCONJ
inlawrev-3694	400	28	,	,	PUNCT
inlawrev-3694	400	29	in	in	ADP
inlawrev-3694	400	30	addition	addition	NOUN
inlawrev-3694	400	31	to	to	ADP
inlawrev-3694	400	32	having	have	VERB
inlawrev-3694	400	33	substantial	substantial	ADJ
inlawrev-3694	400	34	authority	authority	NOUN
inlawrev-3694	400	35	for	for	ADP
inlawrev-3694	400	36	the	the	DET
inlawrev-3694	400	37	position	position	NOUN
inlawrev-3694	400	38	,	,	PUNCT
inlawrev-3694	400	39	the	the	DET
inlawrev-3694	400	40	taxpayer	taxpayer	NOUN
inlawrev-3694	400	41	reasonably	reasonably	ADV
inlawrev-3694	400	42	believed	believe	VERB
inlawrev-3694	400	43	that	that	SCONJ
inlawrev-3694	400	44	the	the	DET
inlawrev-3694	400	45	treatment	treatment	NOUN
inlawrev-3694	400	46	claimed	claim	VERB
inlawrev-3694	400	47	was	be	AUX
inlawrev-3694	400	48	more	more	ADV
inlawrev-3694	400	49	likely	likely	ADJ
inlawrev-3694	400	50	than	than	SCONJ
inlawrev-3694	400	51	not	not	PART
inlawrev-3694	400	52	the	the	DET
inlawrev-3694	400	53	proper	proper	ADJ
inlawrev-3694	400	54	treatment	treatment	NOUN
inlawrev-3694	400	55	of	of	ADP
inlawrev-3694	400	56	the	the	DET
inlawrev-3694	400	57	item.^^^	item.^^^	PROPN
inlawrev-3694	400	58	a	a	DET
inlawrev-3694	400	59	tax	tax	NOUN
inlawrev-3694	400	60	shelter	shelter	NOUN
inlawrev-3694	400	61	is	be	AUX
inlawrev-3694	400	62	defined	define	VERB
inlawrev-3694	400	63	under	under	ADP
inlawrev-3694	400	64	§	§	PROPN
inlawrev-3694	400	65	6662	6662	NUM
inlawrev-3694	400	66	as	as	ADP
inlawrev-3694	400	67	(	(	PUNCT
inlawrev-3694	400	68	1	1	X
inlawrev-3694	400	69	)	)	PUNCT
inlawrev-3694	400	70	a	a	DET
inlawrev-3694	400	71	partnership	partnership	NOUN
inlawrev-3694	400	72	or	or	CCONJ
inlawrev-3694	400	73	other	other	ADJ
inlawrev-3694	400	74	entity	entity	NOUN
inlawrev-3694	400	75	,	,	PUNCT
inlawrev-3694	400	76	(	(	PUNCT
inlawrev-3694	400	77	2	2	X
inlawrev-3694	400	78	)	)	PUNCT
inlawrev-3694	400	79	any	any	DET
inlawrev-3694	400	80	investment	investment	NOUN
inlawrev-3694	400	81	plan	plan	NOUN
inlawrev-3694	400	82	or	or	CCONJ
inlawrev-3694	400	83	arrangement	arrangement	NOUN
inlawrev-3694	400	84	,	,	PUNCT
inlawrev-3694	400	85	or	or	CCONJ
inlawrev-3694	400	86	(	(	PUNCT
inlawrev-3694	400	87	3	3	X
inlawrev-3694	400	88	)	)	PUNCT
inlawrev-3694	400	89	any	any	DET
inlawrev-3694	400	90	other	other	ADJ
inlawrev-3694	400	91	plan	plan	NOUN
inlawrev-3694	400	92	or	or	CCONJ
inlawrev-3694	400	93	arrangement	arrangement	NOUN
inlawrev-3694	400	94	,	,	PUNCT
inlawrev-3694	400	95	if	if	SCONJ
inlawrev-3694	400	96	a	a	DET
inlawrev-3694	400	97	significant	significant	ADJ
inlawrev-3694	400	98	purpose	purpose	NOUN
inlawrev-3694	400	99	of	of	ADP
inlawrev-3694	400	100	such	such	ADJ
inlawrev-3694	400	101	partnership	partnership	NOUN
inlawrev-3694	400	102	,	,	PUNCT
inlawrev-3694	400	103	entity	entity	NOUN
inlawrev-3694	400	104	,	,	PUNCT
inlawrev-3694	400	105	plan	plan	NOUN
inlawrev-3694	400	106	or	or	CCONJ
inlawrev-3694	400	107	arrangement	arrangement	NOUN
inlawrev-3694	400	108	is	be	AUX
inlawrev-3694	400	109	the	the	DET
inlawrev-3694	400	110	avoidance	avoidance	NOUN
inlawrev-3694	400	111	or	or	CCONJ
inlawrev-3694	400	112	evasion	evasion	NOUN
inlawrev-3694	400	113	of	of	ADP
inlawrev-3694	400	114	federal	federal	ADJ
inlawrev-3694	400	115	income	income	NOUN
inlawrev-3694	400	116	tax.^^^	tax.^^^	ADV
inlawrev-3694	400	117	historically	historically	ADV
inlawrev-3694	400	118	,	,	PUNCT
inlawrev-3694	400	119	under	under	ADP
inlawrev-3694	400	120	§	§	PROPN
inlawrev-3694	400	121	6662	6662	NUM
inlawrev-3694	400	122	,	,	PUNCT
inlawrev-3694	400	123	the	the	DET
inlawrev-3694	400	124	understatement	understatement	NOUN
inlawrev-3694	400	125	penalty	penalty	NOUN
inlawrev-3694	400	126	was	be	AUX
inlawrev-3694	400	127	abated	abate	VERB
inlawrev-3694	400	128	in	in	ADP
inlawrev-3694	400	129	all	all	DET
inlawrev-3694	400	130	cases	case	NOUN
inlawrev-3694	400	131	in	in	ADP
inlawrev-3694	400	132	which	which	PRON
inlawrev-3694	400	133	the	the	DET
inlawrev-3694	400	134	taxpayer	taxpayer	NOUN
inlawrev-3694	400	135	could	could	AUX
inlawrev-3694	400	136	demonstrate	demonstrate	VERB
inlawrev-3694	400	137	that	that	SCONJ
inlawrev-3694	400	138	there	there	PRON
inlawrev-3694	400	139	was	be	VERB
inlawrev-3694	400	140	"	"	PUNCT
inlawrev-3694	400	141	reasonable	reasonable	ADJ
inlawrev-3694	400	142	cause	cause	NOUN
inlawrev-3694	400	143	"	"	PUNCT
inlawrev-3694	400	144	for	for	ADP
inlawrev-3694	400	145	the	the	DET
inlawrev-3694	400	146	underpayment	underpayment	NOUN
inlawrev-3694	400	147	and	and	CCONJ
inlawrev-3694	400	148	that	that	SCONJ
inlawrev-3694	400	149	the	the	DET
inlawrev-3694	400	150	taxpayer	taxpayer	NOUN
inlawrev-3694	400	151	acted	act	VERB
inlawrev-3694	400	152	in	in	ADP
inlawrev-3694	400	153	good	good	ADJ
inlawrev-3694	400	154	faith	faith	NOUN
inlawrev-3694	400	155	.	.	PUNCT
inlawrev-3694	401	1	^^^	^^^	PUNCT
inlawrev-3694	401	2	the	the	DET
inlawrev-3694	401	3	regulations	regulation	NOUN
inlawrev-3694	401	4	provide	provide	VERB
inlawrev-3694	401	5	that	that	DET
inlawrev-3694	401	6	reasonable	reasonable	ADJ
inlawrev-3694	401	7	cause	cause	NOUN
inlawrev-3694	401	8	exists	exist	VERB
inlawrev-3694	401	9	where	where	SCONJ
inlawrev-3694	401	10	the	the	DET
inlawrev-3694	401	11	taxpayer	taxpayer	NOUN
inlawrev-3694	401	12	reasonably	reasonably	ADV
inlawrev-3694	401	13	relies	rely	VERB
inlawrev-3694	401	14	in	in	ADP
inlawrev-3694	401	15	good	good	ADJ
inlawrev-3694	401	16	faith	faith	NOUN
inlawrev-3694	401	17	on	on	ADP
inlawrev-3694	401	18	the	the	DET
inlawrev-3694	401	19	opinion	opinion	NOUN
inlawrev-3694	401	20	of	of	ADP
inlawrev-3694	401	21	a	a	DET
inlawrev-3694	401	22	professional	professional	ADJ
inlawrev-3694	401	23	tax	tax	NOUN
inlawrev-3694	401	24	adviser	adviser	NOUN
inlawrev-3694	401	25	,	,	PUNCT
inlawrev-3694	401	26	if	if	SCONJ
inlawrev-3694	401	27	the	the	DET
inlawrev-3694	401	28	opinion	opinion	NOUN
inlawrev-3694	401	29	is	be	AUX
inlawrev-3694	401	30	based	base	VERB
inlawrev-3694	401	31	on	on	ADP
inlawrev-3694	401	32	the	the	DET
inlawrev-3694	401	33	tax	tax	NOUN
inlawrev-3694	401	34	advisor	advisor	NOUN
inlawrev-3694	401	35	's	's	PART
inlawrev-3694	401	36	analysis	analysis	NOUN
inlawrev-3694	401	37	of	of	ADP
inlawrev-3694	401	38	the	the	DET
inlawrev-3694	401	39	pertinent	pertinent	ADJ
inlawrev-3694	401	40	facts	fact	NOUN
inlawrev-3694	401	41	and	and	CCONJ
inlawrev-3694	401	42	authorities	authority	NOUN
inlawrev-3694	402	1	[	[	X
inlawrev-3694	402	2	that	that	PRON
inlawrev-3694	402	3	]	]	PUNCT
inlawrev-3694	402	4	.	.	PUNCT
inlawrev-3694	402	5	.	.	PUNCT
inlawrev-3694	402	6	.	.	PUNCT
inlawrev-3694	403	1	unambiguously	unambiguously	ADV
inlawrev-3694	403	2	states	state	VERB
inlawrev-3694	403	3	that	that	SCONJ
inlawrev-3694	403	4	there	there	PRON
inlawrev-3694	403	5	is	be	VERB
inlawrev-3694	403	6	a	a	DET
inlawrev-3694	403	7	greater	great	ADJ
inlawrev-3694	403	8	than	than	ADP
inlawrev-3694	403	9	50	50	NUM
inlawrev-3694	403	10	-	-	PUNCT
inlawrev-3694	403	11	percent	percent	NOUN
inlawrev-3694	403	12	likelihood	likelihood	NOUN
inlawrev-3694	403	13	that	that	SCONJ
inlawrev-3694	403	14	the	the	DET
inlawrev-3694	403	15	tax	tax	NOUN
inlawrev-3694	403	16	treatment	treatment	NOUN
inlawrev-3694	403	17	of	of	ADP
inlawrev-3694	403	18	the	the	DET
inlawrev-3694	403	19	item	item	NOUN
inlawrev-3694	403	20	115	115	NUM
inlawrev-3694	403	21	.	.	PUNCT
inlawrev-3694	404	1	i.r.c	i.r.c	NOUN
inlawrev-3694	404	2	.	.	PUNCT
inlawrev-3694	405	1	§	§	PROPN
inlawrev-3694	405	2	6662(b	6662(b	PROPN
inlawrev-3694	405	3	)	)	PUNCT
inlawrev-3694	405	4	.	.	PUNCT
inlawrev-3694	406	1	116	116	NUM
inlawrev-3694	406	2	.	.	PUNCT
inlawrev-3694	407	1	/j	/j	INTJ
inlawrev-3694	407	2	.	.	PUNCT
inlawrev-3694	408	1	§	§	PROPN
inlawrev-3694	408	2	6662(a	6662(a	NOUN
inlawrev-3694	408	3	)	)	PUNCT
inlawrev-3694	408	4	.	.	PUNCT
inlawrev-3694	409	1	117	117	NUM
inlawrev-3694	409	2	.	.	PUNCT
inlawrev-3694	409	3	underpayment	underpayment	NOUN
inlawrev-3694	409	4	is	be	AUX
inlawrev-3694	409	5	defined	define	VERB
inlawrev-3694	409	6	in	in	ADP
inlawrev-3694	409	7	i.r.c	i.r.c	NOUN
inlawrev-3694	409	8	.	.	PUNCT
inlawrev-3694	410	1	§	§	PROPN
inlawrev-3694	410	2	6664(a	6664(a	PROPN
inlawrev-3694	410	3	)	)	PUNCT
inlawrev-3694	410	4	.	.	PUNCT
inlawrev-3694	411	1	see	see	VERB
inlawrev-3694	411	2	also	also	ADV
inlawrev-3694	411	3	treas	treas	PROPN
inlawrev-3694	411	4	.	.	PUNCT
inlawrev-3694	412	1	reg	reg	PROPN
inlawrev-3694	412	2	.	.	PUNCT
inlawrev-3694	413	1	§	§	PROPN
inlawrev-3694	413	2	1.6664	1.6664	NUM
inlawrev-3694	413	3	-	-	SYM
inlawrev-3694	413	4	2	2	NUM
inlawrev-3694	413	5	(	(	PUNCT
inlawrev-3694	413	6	as	as	SCONJ
inlawrev-3694	413	7	amended	amend	VERB
inlawrev-3694	413	8	in	in	ADP
inlawrev-3694	413	9	1992	1992	NUM
inlawrev-3694	413	10	)	)	PUNCT
inlawrev-3694	413	11	.	.	PUNCT
inlawrev-3694	414	1	generally	generally	ADV
inlawrev-3694	414	2	,	,	PUNCT
inlawrev-3694	414	3	the	the	DET
inlawrev-3694	414	4	underpayment	underpayment	NOUN
inlawrev-3694	414	5	is	be	AUX
inlawrev-3694	414	6	equal	equal	ADJ
inlawrev-3694	414	7	to	to	ADP
inlawrev-3694	414	8	the	the	DET
inlawrev-3694	414	9	amount	amount	NOUN
inlawrev-3694	414	10	of	of	ADP
inlawrev-3694	414	11	tax	tax	NOUN
inlawrev-3694	414	12	imposed	impose	VERB
inlawrev-3694	414	13	less	less	ADJ
inlawrev-3694	414	14	the	the	DET
inlawrev-3694	414	15	amount	amount	NOUN
inlawrev-3694	414	16	of	of	ADP
inlawrev-3694	414	17	income	income	NOUN
inlawrev-3694	414	18	tax	tax	NOUN
inlawrev-3694	414	19	shown	show	VERB
inlawrev-3694	414	20	on	on	ADP
inlawrev-3694	414	21	the	the	DET
inlawrev-3694	414	22	taxpayer	taxpayer	NOUN
inlawrev-3694	414	23	's	's	PART
inlawrev-3694	414	24	return	return	NOUN
inlawrev-3694	414	25	.	.	PUNCT
inlawrev-3694	415	1	additional	additional	ADJ
inlawrev-3694	415	2	rules	rule	NOUN
inlawrev-3694	415	3	apply	apply	VERB
inlawrev-3694	415	4	where	where	SCONJ
inlawrev-3694	415	5	the	the	DET
inlawrev-3694	415	6	taxpayer	taxpayer	NOUN
inlawrev-3694	415	7	either	either	CCONJ
inlawrev-3694	415	8	paid	pay	VERB
inlawrev-3694	415	9	amounts	amount	NOUN
inlawrev-3694	415	10	in	in	ADP
inlawrev-3694	415	11	addition	addition	NOUN
inlawrev-3694	415	12	to	to	ADP
inlawrev-3694	415	13	those	those	PRON
inlawrev-3694	415	14	shown	show	VERB
inlawrev-3694	415	15	on	on	ADP
inlawrev-3694	415	16	his	his	PRON
inlawrev-3694	415	17	or	or	CCONJ
inlawrev-3694	415	18	her	her	PRON
inlawrev-3694	415	19	return	return	NOUN
inlawrev-3694	415	20	and	and	CCONJ
inlawrev-3694	415	21	where	where	SCONJ
inlawrev-3694	415	22	any	any	DET
inlawrev-3694	415	23	rebates	rebate	NOUN
inlawrev-3694	415	24	were	be	AUX
inlawrev-3694	415	25	received	receive	VERB
inlawrev-3694	415	26	by	by	ADP
inlawrev-3694	415	27	the	the	DET
inlawrev-3694	415	28	taxpayer	taxpayer	NOUN
inlawrev-3694	415	29	.	.	PUNCT
inlawrev-3694	416	1	118	118	NUM
inlawrev-3694	416	2	.	.	PUNCT
inlawrev-3694	417	1	treas	treas	PROPN
inlawrev-3694	417	2	.	.	PUNCT
inlawrev-3694	418	1	reg	reg	PROPN
inlawrev-3694	418	2	.	.	PUNCT
inlawrev-3694	419	1	§	§	PROPN
inlawrev-3694	419	2	1.6662	1.6662	NUM
inlawrev-3694	419	3	-	-	SYM
inlawrev-3694	419	4	3(a	3(a	NUM
inlawrev-3694	419	5	)	)	PUNCT
inlawrev-3694	419	6	(	(	PUNCT
inlawrev-3694	419	7	as	as	SCONJ
inlawrev-3694	419	8	amended	amend	VERB
inlawrev-3694	419	9	in	in	ADP
inlawrev-3694	419	10	2003	2003	NUM
inlawrev-3694	419	11	)	)	PUNCT
inlawrev-3694	419	12	.	.	PUNCT
inlawrev-3694	420	1	119	119	NUM
inlawrev-3694	420	2	.	.	PUNCT
inlawrev-3694	421	1	see	see	VERB
inlawrev-3694	421	2	discussion	discussion	NOUN
inlawrev-3694	421	3	infra	infra	NOUN
inlawrev-3694	421	4	part	part	NOUN
inlawrev-3694	421	5	i.b.i.b.ii	i.b.i.b.ii	PRON
inlawrev-3694	421	6	.	.	PUNCT
inlawrev-3694	422	1	120	120	NUM
inlawrev-3694	422	2	.	.	PUNCT
inlawrev-3694	422	3	i.r.c	i.r.c	NOUN
inlawrev-3694	422	4	.	.	PUNCT
inlawrev-3694	423	1	§	§	PROPN
inlawrev-3694	423	2	6662(d)(2)(b	6662(d)(2)(b	NUM
inlawrev-3694	423	3	)	)	PUNCT
inlawrev-3694	423	4	;	;	PUNCT
inlawrev-3694	423	5	see	see	VERB
inlawrev-3694	423	6	also	also	ADV
inlawrev-3694	423	7	law	law	NOUN
inlawrev-3694	423	8	relating	relate	VERB
inlawrev-3694	423	9	to	to	ADP
inlawrev-3694	423	10	shelters	shelter	NOUN
inlawrev-3694	423	11	,	,	PUNCT
inlawrev-3694	423	12	supra	supra	PROPN
inlawrev-3694	423	13	note	note	NOUN
inlawrev-3694	423	14	101	101	NUM
inlawrev-3694	423	15	,	,	PUNCT
inlawrev-3694	423	16	at	at	ADP
inlawrev-3694	423	17	34	34	NUM
inlawrev-3694	423	18	,	,	PUNCT
inlawrev-3694	423	19	however	however	ADV
inlawrev-3694	423	20	,	,	PUNCT
inlawrev-3694	423	21	pursuant	pursuant	ADJ
inlawrev-3694	423	22	to	to	ADP
inlawrev-3694	423	23	newly	newly	ADV
inlawrev-3694	423	24	amended	amend	VERB
inlawrev-3694	423	25	code	code	NOUN
inlawrev-3694	423	26	§	§	PROPN
inlawrev-3694	423	27	6662(d)(2)(c	6662(d)(2)(c	NUM
inlawrev-3694	423	28	)	)	PUNCT
inlawrev-3694	423	29	,	,	PUNCT
inlawrev-3694	423	30	subparagraph	subparagraph	NOUN
inlawrev-3694	423	31	(	(	PUNCT
inlawrev-3694	423	32	b	b	NOUN
inlawrev-3694	423	33	)	)	PUNCT
inlawrev-3694	423	34	of	of	ADP
inlawrev-3694	423	35	§	§	PROPN
inlawrev-3694	423	36	6662(d)(2	6662(d)(2	NOUN
inlawrev-3694	423	37	)	)	PUNCT
inlawrev-3694	423	38	shall	shall	AUX
inlawrev-3694	423	39	not	not	PART
inlawrev-3694	423	40	apply	apply	VERB
inlawrev-3694	423	41	to	to	ADP
inlawrev-3694	423	42	any	any	DET
inlawrev-3694	423	43	item	item	NOUN
inlawrev-3694	423	44	attributable	attributable	ADJ
inlawrev-3694	423	45	to	to	ADP
inlawrev-3694	423	46	a	a	DET
inlawrev-3694	423	47	tax	tax	NOUN
inlawrev-3694	423	48	shelter	shelter	NOUN
inlawrev-3694	423	49	.	.	PUNCT
inlawrev-3694	424	1	i.r.c	i.r.c	NOUN
inlawrev-3694	424	2	.	.	PUNCT
inlawrev-3694	425	1	§	§	PROPN
inlawrev-3694	425	2	6662(d)(2)(c	6662(d)(2)(c	NUM
inlawrev-3694	425	3	)	)	PUNCT
inlawrev-3694	425	4	.	.	PUNCT
inlawrev-3694	426	1	121	121	NUM
inlawrev-3694	426	2	.	.	PUNCT
inlawrev-3694	426	3	i.r.c	i.r.c	NOUN
inlawrev-3694	426	4	.	.	PUNCT
inlawrev-3694	427	1	§	§	PROPN
inlawrev-3694	427	2	6662(d)(2)(c)(iii	6662(d)(2)(c)(iii	PROPN
inlawrev-3694	427	3	)	)	PUNCT
inlawrev-3694	427	4	.	.	PUNCT
inlawrev-3694	428	1	122	122	NUM
inlawrev-3694	428	2	.	.	PUNCT
inlawrev-3694	429	1	i	i	PRON
inlawrev-3694	429	2	d.	d.	PROPN
inlawrev-3694	429	3	§	§	PROPN
inlawrev-3694	429	4	6664(c	6664(c	PROPN
inlawrev-3694	429	5	)	)	PUNCT
inlawrev-3694	429	6	;	;	PUNCT
inlawrev-3694	429	7	see	see	VERB
inlawrev-3694	429	8	also	also	ADV
inlawrev-3694	429	9	law	law	NOUN
inlawrev-3694	429	10	relating	relate	VERB
inlawrev-3694	429	11	to	to	ADP
inlawrev-3694	429	12	shelters	shelter	NOUN
inlawrev-3694	429	13	,	,	PUNCT
inlawrev-3694	429	14	supra	supra	PROPN
inlawrev-3694	429	15	note	note	NOUN
inlawrev-3694	429	16	101	101	NUM
inlawrev-3694	429	17	,	,	PUNCT
inlawrev-3694	429	18	at	at	ADP
inlawrev-3694	429	19	34	34	NUM
inlawrev-3694	429	20	.	.	PUNCT
inlawrev-3694	430	1	312	312	NUM
inlawrev-3694	430	2	indiana	indiana	PROPN
inlawrev-3694	430	3	law	law	NOUN
inlawrev-3694	430	4	review	review	NOUN
inlawrev-3694	430	5	[	[	X
inlawrev-3694	430	6	vol	vol	NOUN
inlawrev-3694	430	7	.	.	PUNCT
inlawrev-3694	430	8	38:295	38:295	NUM
inlawrev-3694	430	9	will	will	AUX
inlawrev-3694	430	10	be	be	AUX
inlawrev-3694	430	11	upheld	uphold	VERB
inlawrev-3694	430	12	if	if	SCONJ
inlawrev-3694	430	13	challenged	challenge	VERB
inlawrev-3694	430	14	by	by	ADP
inlawrev-3694	430	15	the	the	DET
inlawrev-3694	430	16	internal	internal	ADJ
inlawrev-3694	430	17	revenue	revenue	NOUN
inlawrev-3694	430	18	service	service	NOUN
inlawrev-3694	430	19	.	.	PUNCT
inlawrev-3694	431	1	^^^	^^^	PUNCT
inlawrev-3694	431	2	the	the	DET
inlawrev-3694	431	3	''	''	PUNCT
inlawrev-3694	431	4	reasonable	reasonable	ADJ
inlawrev-3694	431	5	cause	cause	NOUN
inlawrev-3694	431	6	"	"	PUNCT
inlawrev-3694	431	7	exception	exception	NOUN
inlawrev-3694	431	8	has	have	AUX
inlawrev-3694	431	9	been	be	AUX
inlawrev-3694	431	10	critical	critical	ADJ
inlawrev-3694	431	11	to	to	ADP
inlawrev-3694	431	12	promoters	promoter	NOUN
inlawrev-3694	431	13	'	'	PART
inlawrev-3694	431	14	success	success	NOUN
inlawrev-3694	431	15	in	in	ADP
inlawrev-3694	431	16	marketing	marketing	NOUN
inlawrev-3694	431	17	of	of	ADP
inlawrev-3694	431	18	tax	tax	NOUN
inlawrev-3694	431	19	shelter	shelter	NOUN
inlawrev-3694	431	20	opinions	opinion	NOUN
inlawrev-3694	431	21	.	.	PUNCT
inlawrev-3694	432	1	in	in	ADP
inlawrev-3694	432	2	the	the	DET
inlawrev-3694	432	3	event	event	NOUN
inlawrev-3694	432	4	a	a	DET
inlawrev-3694	432	5	taxpayer	taxpayer	NOUN
inlawrev-3694	432	6	implemented	implement	VERB
inlawrev-3694	432	7	a	a	DET
inlawrev-3694	432	8	tax	tax	NOUN
inlawrev-3694	432	9	shelter	shelter	NOUN
inlawrev-3694	432	10	transaction	transaction	NOUN
inlawrev-3694	432	11	,	,	PUNCT
inlawrev-3694	432	12	which	which	PRON
inlawrev-3694	432	13	was	be	AUX
inlawrev-3694	432	14	challenged	challenge	VERB
inlawrev-3694	432	15	by	by	ADP
inlawrev-3694	432	16	the	the	DET
inlawrev-3694	432	17	irs	irs	PROPN
inlawrev-3694	432	18	,	,	PUNCT
inlawrev-3694	432	19	the	the	DET
inlawrev-3694	432	20	taxpayer	taxpayer	NOUN
inlawrev-3694	432	21	generally	generally	ADV
inlawrev-3694	432	22	avoided	avoid	VERB
inlawrev-3694	432	23	penalties	penalty	NOUN
inlawrev-3694	432	24	if	if	SCONJ
inlawrev-3694	432	25	the	the	DET
inlawrev-3694	432	26	taxpayer	taxpayer	NOUN
inlawrev-3694	432	27	obtained	obtain	VERB
inlawrev-3694	432	28	and	and	CCONJ
inlawrev-3694	432	29	relied	rely	VERB
inlawrev-3694	432	30	upon	upon	SCONJ
inlawrev-3694	432	31	an	an	DET
inlawrev-3694	432	32	opinion	opinion	NOUN
inlawrev-3694	432	33	from	from	ADP
inlawrev-3694	432	34	a	a	DET
inlawrev-3694	432	35	tax	tax	NOUN
inlawrev-3694	432	36	advisor	advisor	NOUN
inlawrev-3694	432	37	who	who	PRON
inlawrev-3694	432	38	opined	opine	VERB
inlawrev-3694	432	39	that	that	SCONJ
inlawrev-3694	432	40	the	the	DET
inlawrev-3694	432	41	taxpayer	taxpayer	NOUN
inlawrev-3694	432	42	would	would	AUX
inlawrev-3694	432	43	"	"	PUNCT
inlawrev-3694	432	44	more	more	ADV
inlawrev-3694	432	45	probably	probably	ADV
inlawrev-3694	432	46	than	than	ADP
inlawrev-3694	432	47	not	not	PART
inlawrev-3694	432	48	"	"	PUNCT
inlawrev-3694	432	49	(	(	PUNCT
inlawrev-3694	432	50	a	a	DET
inlawrev-3694	432	51	greater	great	ADJ
inlawrev-3694	432	52	than	than	ADP
inlawrev-3694	432	53	fifty	fifty	NUM
inlawrev-3694	432	54	percent	percent	NOUN
inlawrev-3694	432	55	likelihood	likelihood	NOUN
inlawrev-3694	432	56	)	)	PUNCT
inlawrev-3694	432	57	prevail	prevail	VERB
inlawrev-3694	432	58	in	in	ADP
inlawrev-3694	432	59	the	the	DET
inlawrev-3694	432	60	controversy	controversy	NOUN
inlawrev-3694	432	61	.	.	PUNCT
inlawrev-3694	433	1	where	where	SCONJ
inlawrev-3694	433	2	a	a	DET
inlawrev-3694	433	3	taxpayer	taxpayer	NOUN
inlawrev-3694	433	4	relied	rely	VERB
inlawrev-3694	433	5	upon	upon	SCONJ
inlawrev-3694	433	6	an	an	DET
inlawrev-3694	433	7	opinion	opinion	NOUN
inlawrev-3694	433	8	from	from	ADP
inlawrev-3694	433	9	his	his	PRON
inlawrev-3694	433	10	or	or	CCONJ
inlawrev-3694	433	11	her	her	PRON
inlawrev-3694	433	12	tax	tax	NOUN
inlawrev-3694	433	13	advisor	advisor	NOUN
inlawrev-3694	433	14	but	but	CCONJ
inlawrev-3694	433	15	unsuccessfully	unsuccessfully	ADV
inlawrev-3694	433	16	defended	defend	VERB
inlawrev-3694	433	17	a	a	DET
inlawrev-3694	433	18	challenge	challenge	NOUN
inlawrev-3694	433	19	by	by	ADP
inlawrev-3694	433	20	the	the	DET
inlawrev-3694	433	21	irs	irs	PROPN
inlawrev-3694	433	22	in	in	ADP
inlawrev-3694	433	23	relation	relation	NOUN
inlawrev-3694	433	24	to	to	ADP
inlawrev-3694	433	25	the	the	DET
inlawrev-3694	433	26	transaction	transaction	NOUN
inlawrev-3694	433	27	,	,	PUNCT
inlawrev-3694	433	28	courts	court	NOUN
inlawrev-3694	433	29	often	often	ADV
inlawrev-3694	433	30	have	have	AUX
inlawrev-3694	433	31	not	not	PART
inlawrev-3694	433	32	imposed	impose	VERB
inlawrev-3694	433	33	a	a	DET
inlawrev-3694	433	34	penalty	penalty	NOUN
inlawrev-3694	433	35	.	.	PUNCT
inlawrev-3694	434	1	^^"^	^^"^	X
inlawrev-3694	434	2	aside	aside	ADV
inlawrev-3694	434	3	from	from	ADP
inlawrev-3694	434	4	the	the	DET
inlawrev-3694	434	5	fees	fee	NOUN
inlawrev-3694	434	6	and	and	CCONJ
inlawrev-3694	434	7	expenses	expense	NOUN
inlawrev-3694	434	8	charged	charge	VERB
inlawrev-3694	434	9	by	by	ADP
inlawrev-3694	434	10	the	the	DET
inlawrev-3694	434	11	shelter	shelter	NOUN
inlawrev-3694	434	12	promoters	promoter	NOUN
inlawrev-3694	434	13	,	,	PUNCT
inlawrev-3694	434	14	a	a	DET
inlawrev-3694	434	15	taxpayer	taxpayer	NOUN
inlawrev-3694	434	16	was	be	AUX
inlawrev-3694	434	17	generally	generally	ADV
inlawrev-3694	434	18	economically	economically	ADV
inlawrev-3694	434	19	indifferent	indifferent	ADJ
inlawrev-3694	434	20	to	to	ADP
inlawrev-3694	434	21	engaging	engage	VERB
inlawrev-3694	434	22	in	in	ADP
inlawrev-3694	434	23	the	the	DET
inlawrev-3694	434	24	transaction	transaction	NOUN
inlawrev-3694	434	25	under	under	ADP
inlawrev-3694	434	26	prior	prior	ADJ
inlawrev-3694	434	27	law	law	NOUN
inlawrev-3694	434	28	.	.	PUNCT
inlawrev-3694	435	1	to	to	ADP
inlawrev-3694	435	2	the	the	DET
inlawrev-3694	435	3	extent	extent	NOUN
inlawrev-3694	435	4	that	that	SCONJ
inlawrev-3694	435	5	a	a	DET
inlawrev-3694	435	6	taxpayer	taxpayer	NOUN
inlawrev-3694	435	7	retained	retain	VERB
inlawrev-3694	435	8	the	the	DET
inlawrev-3694	435	9	amounts	amount	NOUN
inlawrev-3694	435	10	that	that	PRON
inlawrev-3694	435	11	represented	represent	VERB
inlawrev-3694	435	12	the	the	DET
inlawrev-3694	435	13	tax	tax	NOUN
inlawrev-3694	435	14	savings	saving	NOUN
inlawrev-3694	435	15	from	from	ADP
inlawrev-3694	435	16	engaging	engage	VERB
inlawrev-3694	435	17	in	in	ADP
inlawrev-3694	435	18	the	the	DET
inlawrev-3694	435	19	transaction	transaction	NOUN
inlawrev-3694	435	20	and	and	CCONJ
inlawrev-3694	435	21	reasonably	reasonably	ADV
inlawrev-3694	435	22	invested	invest	VERB
inlawrev-3694	435	23	the	the	DET
inlawrev-3694	435	24	assets	asset	NOUN
inlawrev-3694	435	25	,	,	PUNCT
inlawrev-3694	435	26	the	the	DET
inlawrev-3694	435	27	taxpayer	taxpayer	NOUN
inlawrev-3694	435	28	could	could	AUX
inlawrev-3694	435	29	satisfy	satisfy	VERB
inlawrev-3694	435	30	any	any	DET
inlawrev-3694	435	31	later	later	ADJ
inlawrev-3694	435	32	assessment	assessment	NOUN
inlawrev-3694	435	33	of	of	ADP
inlawrev-3694	435	34	taxes	taxis	NOUN
inlawrev-3694	435	35	and	and	CCONJ
inlawrev-3694	435	36	interest	interest	NOUN
inlawrev-3694	435	37	with	with	ADP
inlawrev-3694	435	38	the	the	DET
inlawrev-3694	435	39	retained	retain	VERB
inlawrev-3694	435	40	earnings	earning	NOUN
inlawrev-3694	435	41	and	and	CCONJ
inlawrev-3694	435	42	any	any	DET
inlawrev-3694	435	43	investment	investment	NOUN
inlawrev-3694	435	44	income	income	NOUN
inlawrev-3694	435	45	earned	earn	VERB
inlawrev-3694	435	46	while	while	SCONJ
inlawrev-3694	435	47	waiting	wait	VERB
inlawrev-3694	435	48	to	to	PART
inlawrev-3694	435	49	see	see	VERB
inlawrev-3694	435	50	if	if	SCONJ
inlawrev-3694	435	51	the	the	DET
inlawrev-3694	435	52	irs	irs	PROPN
inlawrev-3694	435	53	successfully	successfully	ADV
inlawrev-3694	435	54	challenges	challenge	VERB
inlawrev-3694	435	55	the	the	DET
inlawrev-3694	435	56	transaction	transaction	NOUN
inlawrev-3694	435	57	.	.	PUNCT
inlawrev-3694	436	1	//.	//.	ADJ
inlawrev-3694	436	2	new	new	ADJ
inlawrev-3694	436	3	lr.c	lr.c	NOUN
inlawrev-3694	436	4	.	.	PUNCT
inlawrev-3694	437	1	§	§	PROPN
inlawrev-3694	437	2	6662a.—section	6662a.—section	PROPN
inlawrev-3694	437	3	812	812	NUM
inlawrev-3694	437	4	of	of	ADP
inlawrev-3694	437	5	the	the	DET
inlawrev-3694	437	6	jobs	job	NOUN
inlawrev-3694	437	7	act	act	NOUN
inlawrev-3694	437	8	created	create	VERB
inlawrev-3694	437	9	new	new	ADJ
inlawrev-3694	437	10	§	§	PROPN
inlawrev-3694	437	11	6662a	6662a	NUM
inlawrev-3694	437	12	,	,	PUNCT
inlawrev-3694	437	13	imposing	impose	VERB
inlawrev-3694	437	14	additional	additional	ADJ
inlawrev-3694	437	15	accuracy	accuracy	NOUN
inlawrev-3694	437	16	-	-	PUNCT
inlawrev-3694	437	17	related	relate	VERB
inlawrev-3694	437	18	penalties	penalty	NOUN
inlawrev-3694	437	19	on	on	ADP
inlawrev-3694	437	20	understatements	understatement	NOUN
inlawrev-3694	437	21	with	with	ADP
inlawrev-3694	437	22	respect	respect	NOUN
inlawrev-3694	437	23	to	to	ADP
inlawrev-3694	437	24	"	"	PUNCT
inlawrev-3694	437	25	reportable	reportable	ADJ
inlawrev-3694	437	26	transactions	transaction	NOUN
inlawrev-3694	437	27	.	.	PUNCT
inlawrev-3694	438	1	"*^^	"*^^	PROPN
inlawrev-3694	438	2	new	new	ADJ
inlawrev-3694	438	3	§	§	PROPN
inlawrev-3694	438	4	6662a(a	6662a(a	NOUN
inlawrev-3694	438	5	)	)	PUNCT
inlawrev-3694	438	6	imposes	impose	VERB
inlawrev-3694	438	7	a	a	DET
inlawrev-3694	438	8	penalty	penalty	NOUN
inlawrev-3694	438	9	on	on	ADP
inlawrev-3694	438	10	understatements	understatement	NOUN
inlawrev-3694	438	11	attributable	attributable	ADJ
inlawrev-3694	438	12	to	to	ADP
inlawrev-3694	438	13	a	a	DET
inlawrev-3694	438	14	"	"	PUNCT
inlawrev-3694	438	15	listed	list	VERB
inlawrev-3694	438	16	"	"	PUNCT
inlawrev-3694	438	17	*	*	NOUN
inlawrev-3694	438	18	^^	^^	NUM
inlawrev-3694	438	19	or	or	CCONJ
inlawrev-3694	438	20	reportable	reportable	ADJ
inlawrev-3694	438	21	transaction	transaction	NOUN
inlawrev-3694	438	22	if	if	SCONJ
inlawrev-3694	438	23	a	a	DET
inlawrev-3694	438	24	significant	significant	ADJ
inlawrev-3694	438	25	purpose	purpose	NOUN
inlawrev-3694	438	26	of	of	ADP
inlawrev-3694	438	27	the	the	DET
inlawrev-3694	438	28	transaction	transaction	NOUN
inlawrev-3694	438	29	is	be	AUX
inlawrev-3694	438	30	the	the	DET
inlawrev-3694	438	31	avoidance	avoidance	NOUN
inlawrev-3694	438	32	or	or	CCONJ
inlawrev-3694	438	33	evasion	evasion	NOUN
inlawrev-3694	438	34	of	of	ADP
inlawrev-3694	438	35	federal	federal	ADJ
inlawrev-3694	438	36	income	income	NOUN
inlawrev-3694	438	37	tax.*^^	tax.*^^	NOUN
inlawrev-3694	438	38	the	the	DET
inlawrev-3694	438	39	penalty	penalty	NOUN
inlawrev-3694	438	40	is	be	AUX
inlawrev-3694	438	41	imposed	impose	VERB
inlawrev-3694	438	42	where	where	SCONJ
inlawrev-3694	438	43	a	a	DET
inlawrev-3694	438	44	taxpayer	taxpayer	NOUN
inlawrev-3694	438	45	has	have	VERB
inlawrev-3694	438	46	a	a	DET
inlawrev-3694	438	47	"	"	PUNCT
inlawrev-3694	438	48	reportable	reportable	ADJ
inlawrev-3694	438	49	transaction	transaction	NOUN
inlawrev-3694	438	50	understatement	understatement	NOUN
inlawrev-3694	438	51	.	.	PUNCT
inlawrev-3694	438	52	"	"	PUNCT
inlawrev-3694	439	1	the	the	DET
inlawrev-3694	439	2	"	"	PUNCT
inlawrev-3694	439	3	understatement	understatement	NOUN
inlawrev-3694	439	4	"	"	PUNCT
inlawrev-3694	439	5	referred	refer	VERB
inlawrev-3694	439	6	to	to	ADP
inlawrev-3694	439	7	in	in	ADP
inlawrev-3694	439	8	relation	relation	NOUN
inlawrev-3694	439	9	to	to	ADP
inlawrev-3694	439	10	a	a	DET
inlawrev-3694	439	11	reportable	reportable	ADJ
inlawrev-3694	439	12	transaction	transaction	NOUN
inlawrev-3694	439	13	is	be	AUX
inlawrev-3694	439	14	the	the	DET
inlawrev-3694	439	15	increase	increase	NOUN
inlawrev-3694	439	16	in	in	ADP
inlawrev-3694	439	17	taxable	taxable	ADJ
inlawrev-3694	439	18	income	income	NOUN
inlawrev-3694	439	19	resulting	result	VERB
inlawrev-3694	439	20	from	from	ADP
inlawrev-3694	439	21	the	the	DET
inlawrev-3694	439	22	123	123	NUM
inlawrev-3694	439	23	.	.	PUNCT
inlawrev-3694	440	1	treas	treas	PROPN
inlawrev-3694	440	2	.	.	PUNCT
inlawrev-3694	441	1	reg	reg	PROPN
inlawrev-3694	441	2	.	.	PUNCT
inlawrev-3694	442	1	§	§	PROPN
inlawrev-3694	442	2	1.6662	1.6662	NUM
inlawrev-3694	442	3	-	-	SYM
inlawrev-3694	442	4	4(g)(4)(i)(b	4(g)(4)(i)(b	NUM
inlawrev-3694	442	5	)	)	PUNCT
inlawrev-3694	442	6	(	(	PUNCT
inlawrev-3694	442	7	as	as	SCONJ
inlawrev-3694	442	8	amended	amend	VERB
inlawrev-3694	442	9	in	in	ADP
inlawrev-3694	442	10	2003	2003	NUM
inlawrev-3694	442	11	)	)	PUNCT
inlawrev-3694	442	12	;	;	PUNCT
inlawrev-3694	443	1	treas	treas	PROPN
inlawrev-3694	443	2	.	.	PUNCT
inlawrev-3694	444	1	reg	reg	PROPN
inlawrev-3694	444	2	.	.	PUNCT
inlawrev-3694	445	1	§	§	PROPN
inlawrev-3694	445	2	l6664	l6664	NOUN
inlawrev-3694	445	3	-	-	PUNCT
inlawrev-3694	445	4	4(c	4(c	NUM
inlawrev-3694	445	5	)	)	PUNCT
inlawrev-3694	445	6	(	(	PUNCT
inlawrev-3694	445	7	as	as	SCONJ
inlawrev-3694	445	8	amended	amend	VERB
inlawrev-3694	445	9	in	in	ADP
inlawrev-3694	445	10	2003	2003	NUM
inlawrev-3694	445	11	)	)	PUNCT
inlawrev-3694	445	12	;	;	PUNCT
inlawrev-3694	445	13	see	see	VERB
inlawrev-3694	445	14	also	also	ADV
inlawrev-3694	445	15	law	law	NOUN
inlawrev-3694	445	16	relating	relate	VERB
inlawrev-3694	445	17	to	to	ADP
inlawrev-3694	445	18	shelters	shelter	NOUN
inlawrev-3694	445	19	,	,	PUNCT
inlawrev-3694	445	20	supra	supra	PROPN
inlawrev-3694	445	21	note	note	NOUN
inlawrev-3694	445	22	101	101	NUM
inlawrev-3694	445	23	,	,	PUNCT
inlawrev-3694	445	24	at	at	ADP
inlawrev-3694	445	25	34	34	NUM
inlawrev-3694	445	26	-	-	SYM
inlawrev-3694	445	27	35	35	NUM
inlawrev-3694	445	28	.	.	PUNCT
inlawrev-3694	445	29	124	124	NUM
inlawrev-3694	445	30	.	.	PUNCT
inlawrev-3694	446	1	see	see	VERB
inlawrev-3694	446	2	,	,	PUNCT
inlawrev-3694	446	3	e.g.	e.g.	ADV
inlawrev-3694	446	4	,	,	PUNCT
inlawrev-3694	446	5	kirchman	kirchman	NOUN
inlawrev-3694	446	6	v.	v.	ADP
inlawrev-3694	446	7	comm'r	comm'r	PROPN
inlawrev-3694	446	8	,	,	PUNCT
inlawrev-3694	446	9	862	862	NUM
inlawrev-3694	446	10	f.2d	f.2d	NOUN
inlawrev-3694	446	11	1486	1486	NUM
inlawrev-3694	446	12	(	(	PUNCT
inlawrev-3694	446	13	1	1	NUM
inlawrev-3694	446	14	1th	1th	ADJ
inlawrev-3694	446	15	cir	cir	NOUN
inlawrev-3694	446	16	.	.	PROPN
inlawrev-3694	446	17	1989	1989	NUM
inlawrev-3694	446	18	)	)	PUNCT
inlawrev-3694	446	19	;	;	PUNCT
inlawrev-3694	446	20	rice	rice	PROPN
inlawrev-3694	446	21	's	's	PART
inlawrev-3694	446	22	toyota	toyota	PROPN
inlawrev-3694	446	23	world	world	PROPN
inlawrev-3694	446	24	,	,	PUNCT
inlawrev-3694	446	25	inc	inc	PROPN
inlawrev-3694	446	26	.	.	PROPN
inlawrev-3694	447	1	v.	v.	PROPN
inlawrev-3694	447	2	comm'r	comm'r	PROPN
inlawrev-3694	447	3	,	,	PUNCT
inlawrev-3694	447	4	752	752	NUM
inlawrev-3694	447	5	f.2d	f.2d	SYM
inlawrev-3694	447	6	89	89	NUM
inlawrev-3694	447	7	(	(	PUNCT
inlawrev-3694	447	8	4th	4th	ADJ
inlawrev-3694	447	9	cir	cir	NOUN
inlawrev-3694	447	10	.	.	PUNCT
inlawrev-3694	447	11	1985	1985	NUM
inlawrev-3694	447	12	)	)	PUNCT
inlawrev-3694	448	1	;	;	PUNCT
inlawrev-3694	448	2	winn	winn	PROPN
inlawrev-3694	448	3	dixie	dixie	PROPN
inlawrev-3694	448	4	stores	stores	PROPN
inlawrev-3694	448	5	,	,	PUNCT
inlawrev-3694	448	6	inc	inc	PROPN
inlawrev-3694	448	7	.	.	PROPN
inlawrev-3694	449	1	v.	v.	PROPN
inlawrev-3694	449	2	comm'r	comm'r	PROPN
inlawrev-3694	449	3	,	,	PUNCT
inlawrev-3694	449	4	113	113	NUM
inlawrev-3694	449	5	t.c	t.c	PROPN
inlawrev-3694	449	6	.	.	PROPN
inlawrev-3694	449	7	254	254	NUM
inlawrev-3694	449	8	(	(	PUNCT
inlawrev-3694	449	9	1999	1999	NUM
inlawrev-3694	449	10	)	)	PUNCT
inlawrev-3694	449	11	,	,	PUNCT
inlawrev-3694	449	12	affd	affd	PROPN
inlawrev-3694	449	13	,	,	PUNCT
inlawrev-3694	449	14	254	254	NUM
inlawrev-3694	449	15	f.3d	f.3d	NUM
inlawrev-3694	449	16	1313	1313	NUM
inlawrev-3694	449	17	(	(	PUNCT
inlawrev-3694	449	18	11th	11th	ADJ
inlawrev-3694	449	19	cir	cir	NOUN
inlawrev-3694	449	20	.	.	PUNCT
inlawrev-3694	449	21	2001	2001	NUM
inlawrev-3694	449	22	)	)	PUNCT
inlawrev-3694	449	23	.	.	PUNCT
inlawrev-3694	450	1	125	125	NUM
inlawrev-3694	450	2	.	.	PUNCT
inlawrev-3694	451	1	a	a	DET
inlawrev-3694	451	2	"	"	PUNCT
inlawrev-3694	451	3	reportable	reportable	ADJ
inlawrev-3694	451	4	transaction	transaction	NOUN
inlawrev-3694	451	5	"	"	PUNCT
inlawrev-3694	451	6	is	be	AUX
inlawrev-3694	451	7	defined	define	VERB
inlawrev-3694	451	8	under	under	ADP
inlawrev-3694	451	9	new	new	ADJ
inlawrev-3694	451	10	i.r.c	i.r.c	NOUN
inlawrev-3694	451	11	.	.	PUNCT
inlawrev-3694	452	1	§	§	PROPN
inlawrev-3694	452	2	6707a(c)(l	6707a(c)(l	NUM
inlawrev-3694	452	3	)	)	PUNCT
inlawrev-3694	452	4	as	as	ADP
inlawrev-3694	452	5	any	any	DET
inlawrev-3694	452	6	transaction	transaction	NOUN
inlawrev-3694	452	7	with	with	ADP
inlawrev-3694	452	8	respect	respect	NOUN
inlawrev-3694	452	9	to	to	ADP
inlawrev-3694	452	10	which	which	DET
inlawrev-3694	452	11	information	information	NOUN
inlawrev-3694	452	12	is	be	AUX
inlawrev-3694	452	13	required	require	VERB
inlawrev-3694	452	14	to	to	PART
inlawrev-3694	452	15	be	be	AUX
inlawrev-3694	452	16	included	include	VERB
inlawrev-3694	452	17	with	with	ADP
inlawrev-3694	452	18	a	a	DET
inlawrev-3694	452	19	return	return	NOUN
inlawrev-3694	452	20	or	or	CCONJ
inlawrev-3694	452	21	statement	statement	NOUN
inlawrev-3694	452	22	because	because	SCONJ
inlawrev-3694	452	23	such	such	ADJ
inlawrev-3694	452	24	transaction	transaction	NOUN
inlawrev-3694	452	25	is	be	AUX
inlawrev-3694	452	26	of	of	ADP
inlawrev-3694	452	27	a	a	DET
inlawrev-3694	452	28	type	type	NOUN
inlawrev-3694	452	29	which	which	PRON
inlawrev-3694	452	30	is	be	AUX
inlawrev-3694	452	31	determined	determine	VERB
inlawrev-3694	452	32	by	by	ADP
inlawrev-3694	452	33	the	the	DET
inlawrev-3694	452	34	secretary	secretary	PROPN
inlawrev-3694	452	35	of	of	ADP
inlawrev-3694	452	36	the	the	DET
inlawrev-3694	452	37	treasury	treasury	PROPN
inlawrev-3694	452	38	to	to	PART
inlawrev-3694	452	39	have	have	VERB
inlawrev-3694	452	40	a	a	DET
inlawrev-3694	452	41	potential	potential	NOUN
inlawrev-3694	452	42	for	for	ADP
inlawrev-3694	452	43	tax	tax	NOUN
inlawrev-3694	452	44	avoidance	avoidance	NOUN
inlawrev-3694	452	45	or	or	CCONJ
inlawrev-3694	452	46	tax	tax	NOUN
inlawrev-3694	452	47	evasion	evasion	NOUN
inlawrev-3694	452	48	.	.	PUNCT
inlawrev-3694	453	1	see	see	VERB
inlawrev-3694	453	2	american	american	ADJ
inlawrev-3694	453	3	jobs	job	NOUN
inlawrev-3694	453	4	creation	creation	PROPN
inlawrev-3694	453	5	act	act	NOUN
inlawrev-3694	453	6	of	of	ADP
inlawrev-3694	453	7	2004	2004	NUM
inlawrev-3694	453	8	,	,	PUNCT
inlawrev-3694	453	9	pub	pub	NOUN
inlawrev-3694	453	10	.	.	PUNCT
inlawrev-3694	454	1	l.	l.	PROPN
inlawrev-3694	454	2	no	no	INTJ
inlawrev-3694	454	3	.	.	PROPN
inlawrev-3694	455	1	108	108	NUM
inlawrev-3694	455	2	-	-	SYM
inlawrev-3694	455	3	357	357	NUM
inlawrev-3694	455	4	,	,	PUNCT
inlawrev-3694	455	5	§	§	PROPN
inlawrev-3694	455	6	811(a	811(a	PROPN
inlawrev-3694	455	7	)	)	PUNCT
inlawrev-3694	456	1	,	,	PUNCT
inlawrev-3694	456	2	118	118	NUM
inlawrev-3694	456	3	stat	stat	NOUN
inlawrev-3694	456	4	.	.	PUNCT
inlawrev-3694	457	1	1418	1418	NUM
inlawrev-3694	457	2	,	,	PUNCT
inlawrev-3694	457	3	1575	1575	NUM
inlawrev-3694	457	4	-	-	SYM
inlawrev-3694	457	5	76	76	NUM
inlawrev-3694	457	6	.	.	PUNCT
inlawrev-3694	458	1	on	on	ADP
inlawrev-3694	458	2	november	november	PROPN
inlawrev-3694	458	3	16	16	NUM
inlawrev-3694	458	4	,	,	PUNCT
inlawrev-3694	458	5	2004	2004	NUM
inlawrev-3694	458	6	,	,	PUNCT
inlawrev-3694	458	7	the	the	DET
inlawrev-3694	458	8	irs	irs	PROPN
inlawrev-3694	458	9	issued	issue	VERB
inlawrev-3694	458	10	notice	notice	NOUN
inlawrev-3694	458	11	2004	2004	NUM
inlawrev-3694	458	12	-	-	SYM
inlawrev-3694	458	13	80	80	NUM
inlawrev-3694	458	14	providing	provide	VERB
inlawrev-3694	458	15	interim	interim	ADJ
inlawrev-3694	458	16	guidance	guidance	NOUN
inlawrev-3694	458	17	in	in	ADP
inlawrev-3694	458	18	relation	relation	NOUN
inlawrev-3694	458	19	to	to	ADP
inlawrev-3694	458	20	the	the	DET
inlawrev-3694	458	21	jobs	job	NOUN
inlawrev-3694	458	22	act	act	NOUN
inlawrev-3694	458	23	indicating	indicate	VERB
inlawrev-3694	458	24	that	that	SCONJ
inlawrev-3694	458	25	for	for	ADP
inlawrev-3694	458	26	purposes	purpose	NOUN
inlawrev-3694	458	27	of	of	ADP
inlawrev-3694	458	28	i.r.c	i.r.c	NOUN
inlawrev-3694	458	29	.	.	PUNCT
inlawrev-3694	459	1	§	§	PROPN
inlawrev-3694	459	2	6111(a	6111(a	NUM
inlawrev-3694	459	3	)	)	PUNCT
inlawrev-3694	459	4	,	,	PUNCT
inlawrev-3694	459	5	a	a	DET
inlawrev-3694	459	6	"	"	PUNCT
inlawrev-3694	459	7	reportable	reportable	ADJ
inlawrev-3694	459	8	transaction	transaction	NOUN
inlawrev-3694	459	9	"	"	PUNCT
inlawrev-3694	459	10	is	be	AUX
inlawrev-3694	459	11	defined	define	VERB
inlawrev-3694	459	12	under	under	ADP
inlawrev-3694	459	13	treas	treas	PROPN
inlawrev-3694	459	14	.	.	PUNCT
inlawrev-3694	460	1	reg	reg	PROPN
inlawrev-3694	460	2	.	.	PUNCT
inlawrev-3694	461	1	§	§	PROPN
inlawrev-3694	461	2	1.601	1.601	NUM
inlawrev-3694	461	3	l-4(b	l-4(b	NOUN
inlawrev-3694	461	4	)	)	PUNCT
inlawrev-3694	461	5	(	(	PUNCT
inlawrev-3694	461	6	as	as	SCONJ
inlawrev-3694	461	7	amended	amend	VERB
inlawrev-3694	461	8	in	in	ADP
inlawrev-3694	461	9	2004	2004	NUM
inlawrev-3694	461	10	)	)	PUNCT
inlawrev-3694	461	11	.	.	PUNCT
inlawrev-3694	462	1	generally	generally	ADV
inlawrev-3694	462	2	,	,	PUNCT
inlawrev-3694	462	3	treas	treas	PROPN
inlawrev-3694	462	4	.	.	PUNCT
inlawrev-3694	463	1	reg	reg	PROPN
inlawrev-3694	463	2	.	.	PUNCT
inlawrev-3694	464	1	§	§	PROPN
inlawrev-3694	464	2	1.601	1.601	NUM
inlawrev-3694	464	3	l-4(b	l-4(b	NOUN
inlawrev-3694	464	4	)	)	PUNCT
inlawrev-3694	464	5	provides	provide	VERB
inlawrev-3694	464	6	there	there	PRON
inlawrev-3694	464	7	are	be	VERB
inlawrev-3694	464	8	six	six	NUM
inlawrev-3694	464	9	categories	category	NOUN
inlawrev-3694	464	10	of	of	ADP
inlawrev-3694	464	11	reportable	reportable	ADJ
inlawrev-3694	464	12	transactions	transaction	NOUN
inlawrev-3694	464	13	:	:	PUNCT
inlawrev-3694	464	14	listed	list	VERB
inlawrev-3694	464	15	transactions	transaction	NOUN
inlawrev-3694	464	16	,	,	PUNCT
inlawrev-3694	464	17	confidential	confidential	ADJ
inlawrev-3694	464	18	transactions	transaction	NOUN
inlawrev-3694	464	19	,	,	PUNCT
inlawrev-3694	464	20	transactions	transaction	NOUN
inlawrev-3694	464	21	with	with	ADP
inlawrev-3694	464	22	contractual	contractual	ADJ
inlawrev-3694	464	23	protection	protection	NOUN
inlawrev-3694	464	24	,	,	PUNCT
inlawrev-3694	464	25	loss	loss	NOUN
inlawrev-3694	464	26	transactions	transaction	NOUN
inlawrev-3694	464	27	,	,	PUNCT
inlawrev-3694	464	28	transactions	transaction	NOUN
inlawrev-3694	464	29	with	with	ADP
inlawrev-3694	464	30	a	a	DET
inlawrev-3694	464	31	significant	significant	ADJ
inlawrev-3694	464	32	book	book	NOUN
inlawrev-3694	464	33	-	-	PUNCT
inlawrev-3694	464	34	tax	tax	NOUN
inlawrev-3694	464	35	difference	difference	NOUN
inlawrev-3694	464	36	,	,	PUNCT
inlawrev-3694	464	37	and	and	CCONJ
inlawrev-3694	464	38	transactions	transaction	NOUN
inlawrev-3694	464	39	involving	involve	VERB
inlawrev-3694	464	40	a	a	DET
inlawrev-3694	464	41	brief	brief	ADJ
inlawrev-3694	464	42	asset	asset	NOUN
inlawrev-3694	464	43	holding	holding	NOUN
inlawrev-3694	464	44	period	period	NOUN
inlawrev-3694	464	45	.	.	PUNCT
inlawrev-3694	465	1	126	126	X
inlawrev-3694	465	2	.	.	PUNCT
inlawrev-3694	466	1	new	new	ADJ
inlawrev-3694	466	2	i.r.c	i.r.c	NOUN
inlawrev-3694	466	3	.	.	PUNCT
inlawrev-3694	467	1	§	§	PROPN
inlawrev-3694	467	2	6707a(c)(2	6707a(c)(2	NUM
inlawrev-3694	467	3	)	)	PUNCT
inlawrev-3694	467	4	provides	provide	VERB
inlawrev-3694	467	5	that	that	SCONJ
inlawrev-3694	467	6	a	a	DET
inlawrev-3694	467	7	"	"	PUNCT
inlawrev-3694	467	8	listed	list	VERB
inlawrev-3694	467	9	transaction	transaction	NOUN
inlawrev-3694	467	10	"	"	PUNCT
inlawrev-3694	467	11	means	mean	VERB
inlawrev-3694	467	12	a	a	DET
inlawrev-3694	467	13	"	"	PUNCT
inlawrev-3694	467	14	reportable	reportable	ADJ
inlawrev-3694	467	15	transaction	transaction	NOUN
inlawrev-3694	467	16	which	which	PRON
inlawrev-3694	467	17	is	be	AUX
inlawrev-3694	467	18	the	the	DET
inlawrev-3694	467	19	same	same	ADJ
inlawrev-3694	467	20	as	as	ADP
inlawrev-3694	467	21	,	,	PUNCT
inlawrev-3694	467	22	or	or	CCONJ
inlawrev-3694	467	23	substantially	substantially	ADV
inlawrev-3694	467	24	similar	similar	ADJ
inlawrev-3694	467	25	to	to	ADP
inlawrev-3694	467	26	,	,	PUNCT
inlawrev-3694	467	27	a	a	DET
inlawrev-3694	467	28	transaction	transaction	NOUN
inlawrev-3694	467	29	specifically	specifically	ADV
inlawrev-3694	467	30	identified	identify	VERB
inlawrev-3694	467	31	by	by	ADP
inlawrev-3694	467	32	the	the	DET
inlawrev-3694	467	33	secretary	secretary	NOUN
inlawrev-3694	467	34	as	as	ADP
inlawrev-3694	467	35	a	a	DET
inlawrev-3694	467	36	tax	tax	NOUN
inlawrev-3694	467	37	avoidance	avoidance	NOUN
inlawrev-3694	467	38	transaction	transaction	NOUN
inlawrev-3694	467	39	.	.	PUNCT
inlawrev-3694	467	40	"	"	PUNCT
inlawrev-3694	468	1	127	127	NUM
inlawrev-3694	468	2	.	.	PUNCT
inlawrev-3694	469	1	see	see	VERB
inlawrev-3694	469	2	i	i	PRON
inlawrev-3694	469	3	d.	d.	PROPN
inlawrev-3694	469	4	§	§	PROPN
inlawrev-3694	469	5	6662a	6662a	PROPN
inlawrev-3694	469	6	.	.	PUNCT
inlawrev-3694	470	1	2005	2005	NUM
inlawrev-3694	470	2	]	]	PUNCT
inlawrev-3694	470	3	tax	tax	NOUN
inlawrev-3694	470	4	motivated	motivate	VERB
inlawrev-3694	470	5	transactions	transaction	NOUN
inlawrev-3694	470	6	3	3	NUM
inlawrev-3694	470	7	1	1	NUM
inlawrev-3694	470	8	3	3	NUM
inlawrev-3694	470	9	difference	difference	NOUN
inlawrev-3694	470	10	between	between	ADP
inlawrev-3694	470	11	the	the	DET
inlawrev-3694	470	12	proper	proper	ADJ
inlawrev-3694	470	13	tax	tax	NOUN
inlawrev-3694	470	14	treatment	treatment	NOUN
inlawrev-3694	470	15	of	of	ADP
inlawrev-3694	470	16	an	an	DET
inlawrev-3694	470	17	item	item	NOUN
inlawrev-3694	470	18	and	and	CCONJ
inlawrev-3694	470	19	the	the	DET
inlawrev-3694	470	20	taxpayer	taxpayer	NOUN
inlawrev-3694	470	21	's	's	PART
inlawrev-3694	470	22	improper	improper	ADJ
inlawrev-3694	470	23	treatment	treatment	NOUN
inlawrev-3694	470	24	of	of	ADP
inlawrev-3694	470	25	the	the	DET
inlawrev-3694	470	26	same	same	ADJ
inlawrev-3694	470	27	item	item	NOUN
inlawrev-3694	470	28	.	.	PUNCT
inlawrev-3694	471	1	'^^	'^^	PRON
inlawrev-3694	471	2	this	this	DET
inlawrev-3694	471	3	understatement	understatement	NOUN
inlawrev-3694	471	4	amount	amount	NOUN
inlawrev-3694	471	5	generally	generally	ADV
inlawrev-3694	471	6	is	be	AUX
inlawrev-3694	471	7	multiplied	multiply	VERB
inlawrev-3694	471	8	by	by	ADP
inlawrev-3694	471	9	the	the	DET
inlawrev-3694	471	10	highest	high	ADJ
inlawrev-3694	471	11	rate	rate	NOUN
inlawrev-3694	471	12	of	of	ADP
inlawrev-3694	471	13	tax	tax	NOUN
inlawrev-3694	471	14	imposed	impose	VERB
inlawrev-3694	471	15	under	under	ADP
inlawrev-3694	471	16	either	either	DET
inlawrev-3694	471	17	i.r.c	i.r.c	NOUN
inlawrev-3694	471	18	.	.	PUNCT
inlawrev-3694	472	1	§	§	PROPN
inlawrev-3694	472	2	1	1	NUM
inlawrev-3694	472	3	for	for	ADP
inlawrev-3694	472	4	an	an	DET
inlawrev-3694	472	5	individual	individual	ADJ
inlawrev-3694	472	6	or	or	CCONJ
inlawrev-3694	472	7	i.r.c	i.r.c	NOUN
inlawrev-3694	472	8	.	.	PUNCT
inlawrev-3694	473	1	§	§	PROPN
inlawrev-3694	473	2	11	11	NUM
inlawrev-3694	473	3	for	for	ADP
inlawrev-3694	473	4	a	a	DET
inlawrev-3694	473	5	corporation	corporation	NOUN
inlawrev-3694	473	6	to	to	PART
inlawrev-3694	473	7	arrive	arrive	VERB
inlawrev-3694	473	8	at	at	ADP
inlawrev-3694	473	9	the	the	DET
inlawrev-3694	473	10	"	"	PUNCT
inlawrev-3694	473	11	reportable	reportable	ADJ
inlawrev-3694	473	12	transaction	transaction	NOUN
inlawrev-3694	473	13	understatement	understatement	NOUN
inlawrev-3694	473	14	.	.	PUNCT
inlawrev-3694	474	1	"*^^	"*^^	NOUN
inlawrev-3694	474	2	it	it	PRON
inlawrev-3694	474	3	is	be	AUX
inlawrev-3694	474	4	important	important	ADJ
inlawrev-3694	474	5	to	to	PART
inlawrev-3694	474	6	note	note	VERB
inlawrev-3694	474	7	that	that	SCONJ
inlawrev-3694	474	8	,	,	PUNCT
inlawrev-3694	474	9	under	under	ADP
inlawrev-3694	474	10	the	the	DET
inlawrev-3694	474	11	new	new	ADJ
inlawrev-3694	474	12	rule	rule	NOUN
inlawrev-3694	474	13	,	,	PUNCT
inlawrev-3694	474	14	a	a	DET
inlawrev-3694	474	15	penalty	penalty	NOUN
inlawrev-3694	474	16	will	will	AUX
inlawrev-3694	474	17	be	be	AUX
inlawrev-3694	474	18	imposed	impose	VERB
inlawrev-3694	474	19	notwithstanding	notwithstanding	SCONJ
inlawrev-3694	474	20	that	that	SCONJ
inlawrev-3694	474	21	the	the	DET
inlawrev-3694	474	22	taxpayer	taxpayer	NOUN
inlawrev-3694	474	23	has	have	VERB
inlawrev-3694	474	24	no	no	DET
inlawrev-3694	474	25	actual	actual	ADJ
inlawrev-3694	474	26	tax	tax	NOUN
inlawrev-3694	474	27	liability	liability	NOUN
inlawrev-3694	474	28	in	in	ADP
inlawrev-3694	474	29	the	the	DET
inlawrev-3694	474	30	current	current	ADJ
inlawrev-3694	474	31	year	year	NOUN
inlawrev-3694	474	32	.	.	PUNCT
inlawrev-3694	475	1	consistent	consistent	ADJ
inlawrev-3694	475	2	with	with	ADP
inlawrev-3694	475	3	this	this	DET
inlawrev-3694	475	4	principal	principal	NOUN
inlawrev-3694	475	5	,	,	PUNCT
inlawrev-3694	475	6	the	the	DET
inlawrev-3694	475	7	understatement	understatement	NOUN
inlawrev-3694	475	8	of	of	ADP
inlawrev-3694	475	9	tax	tax	NOUN
inlawrev-3694	475	10	is	be	AUX
inlawrev-3694	475	11	based	base	VERB
inlawrev-3694	475	12	upon	upon	SCONJ
inlawrev-3694	475	13	the	the	DET
inlawrev-3694	475	14	highest	high	ADJ
inlawrev-3694	475	15	tax	tax	NOUN
inlawrev-3694	475	16	rates	rate	NOUN
inlawrev-3694	475	17	.	.	PUNCT
inlawrev-3694	476	1	thus	thus	ADV
inlawrev-3694	476	2	,	,	PUNCT
inlawrev-3694	476	3	in	in	ADP
inlawrev-3694	476	4	practice	practice	NOUN
inlawrev-3694	476	5	,	,	PUNCT
inlawrev-3694	476	6	the	the	DET
inlawrev-3694	476	7	same	same	ADJ
inlawrev-3694	476	8	penalty	penalty	NOUN
inlawrev-3694	476	9	amount	amount	NOUN
inlawrev-3694	476	10	should	should	AUX
inlawrev-3694	476	11	apply	apply	VERB
inlawrev-3694	476	12	to	to	ADP
inlawrev-3694	476	13	any	any	DET
inlawrev-3694	476	14	understatement	understatement	NOUN
inlawrev-3694	476	15	amount	amount	NOUN
inlawrev-3694	476	16	result	result	NOUN
inlawrev-3694	476	17	regardless	regardless	ADV
inlawrev-3694	476	18	of	of	ADP
inlawrev-3694	476	19	the	the	DET
inlawrev-3694	476	20	marginal	marginal	ADJ
inlawrev-3694	476	21	tax	tax	NOUN
inlawrev-3694	476	22	rate	rate	NOUN
inlawrev-3694	476	23	that	that	PRON
inlawrev-3694	476	24	applies	apply	VERB
inlawrev-3694	476	25	to	to	ADP
inlawrev-3694	476	26	a	a	DET
inlawrev-3694	476	27	taxpayer	taxpayer	NOUN
inlawrev-3694	476	28	or	or	CCONJ
inlawrev-3694	476	29	whether	whether	SCONJ
inlawrev-3694	476	30	any	any	DET
inlawrev-3694	476	31	tax	tax	NOUN
inlawrev-3694	476	32	is	be	AUX
inlawrev-3694	476	33	actually	actually	ADV
inlawrev-3694	476	34	owed	owe	VERB
inlawrev-3694	476	35	in	in	ADP
inlawrev-3694	476	36	the	the	DET
inlawrev-3694	476	37	year	year	NOUN
inlawrev-3694	476	38	in	in	ADP
inlawrev-3694	476	39	which	which	PRON
inlawrev-3694	476	40	the	the	DET
inlawrev-3694	476	41	transaction	transaction	NOUN
inlawrev-3694	476	42	was	be	AUX
inlawrev-3694	476	43	executed	execute	VERB
inlawrev-3694	476	44	.	.	PUNCT
inlawrev-3694	477	1	the	the	DET
inlawrev-3694	477	2	penalty	penalty	NOUN
inlawrev-3694	477	3	rate	rate	NOUN
inlawrev-3694	477	4	under	under	ADP
inlawrev-3694	477	5	§	§	PROPN
inlawrev-3694	477	6	6662a	6662a	NUM
inlawrev-3694	477	7	varies	vary	VERB
inlawrev-3694	477	8	depending	depend	VERB
inlawrev-3694	477	9	on	on	ADP
inlawrev-3694	477	10	whether	whether	SCONJ
inlawrev-3694	477	11	the	the	DET
inlawrev-3694	477	12	transaction	transaction	NOUN
inlawrev-3694	477	13	is	be	AUX
inlawrev-3694	477	14	adequately	adequately	ADV
inlawrev-3694	477	15	disclosed.*^^	disclosed.*^^	ADJ
inlawrev-3694	477	16	if	if	SCONJ
inlawrev-3694	477	17	the	the	DET
inlawrev-3694	477	18	transaction	transaction	NOUN
inlawrev-3694	477	19	is	be	AUX
inlawrev-3694	477	20	adequately	adequately	ADV
inlawrev-3694	477	21	disclosed	disclose	VERB
inlawrev-3694	477	22	,	,	PUNCT
inlawrev-3694	477	23	the	the	DET
inlawrev-3694	477	24	penalty	penalty	NOUN
inlawrev-3694	477	25	rate	rate	NOUN
inlawrev-3694	477	26	is	be	AUX
inlawrev-3694	477	27	twenty	twenty	NUM
inlawrev-3694	477	28	percent	percent	NOUN
inlawrev-3694	477	29	.	.	PUNCT
inlawrev-3694	478	1	'^	'^	NOUN
inlawrev-3694	478	2	'	'	PUNCT
inlawrev-3694	478	3	however	however	ADV
inlawrev-3694	478	4	,	,	PUNCT
inlawrev-3694	478	5	where	where	SCONJ
inlawrev-3694	478	6	the	the	DET
inlawrev-3694	478	7	transaction	transaction	NOUN
inlawrev-3694	478	8	is	be	AUX
inlawrev-3694	478	9	not	not	PART
inlawrev-3694	478	10	adequately	adequately	ADV
inlawrev-3694	478	11	disclosed	disclose	VERB
inlawrev-3694	478	12	,	,	PUNCT
inlawrev-3694	478	13	the	the	DET
inlawrev-3694	478	14	penalty	penalty	NOUN
inlawrev-3694	478	15	rate	rate	NOUN
inlawrev-3694	478	16	increases	increase	VERB
inlawrev-3694	478	17	to	to	ADP
inlawrev-3694	478	18	thirty	thirty	NUM
inlawrev-3694	478	19	percent	percent	NOUN
inlawrev-3694	478	20	.	.	PUNCT
inlawrev-3694	479	1	*	*	PUNCT
inlawrev-3694	479	2	^^	^^	PUNCT
inlawrev-3694	479	3	unlike	unlike	ADP
inlawrev-3694	479	4	the	the	DET
inlawrev-3694	479	5	rules	rule	NOUN
inlawrev-3694	479	6	that	that	PRON
inlawrev-3694	479	7	historically	historically	ADV
inlawrev-3694	479	8	applied	apply	VERB
inlawrev-3694	479	9	under	under	ADP
inlawrev-3694	479	10	§	§	PROPN
inlawrev-3694	479	11	6662	6662	NUM
inlawrev-3694	479	12	,	,	PUNCT
inlawrev-3694	479	13	the	the	DET
inlawrev-3694	479	14	new	new	ADJ
inlawrev-3694	479	15	rules	rule	NOUN
inlawrev-3694	479	16	link	link	VERB
inlawrev-3694	479	17	the	the	DET
inlawrev-3694	479	18	penalty	penalty	NOUN
inlawrev-3694	479	19	rate	rate	NOUN
inlawrev-3694	479	20	to	to	ADP
inlawrev-3694	479	21	the	the	DET
inlawrev-3694	479	22	disclosure	disclosure	NOUN
inlawrev-3694	479	23	requirement	requirement	NOUN
inlawrev-3694	479	24	.	.	PUNCT
inlawrev-3694	480	1	in	in	ADP
inlawrev-3694	480	2	general	general	ADJ
inlawrev-3694	480	3	,	,	PUNCT
inlawrev-3694	480	4	failure	failure	NOUN
inlawrev-3694	480	5	to	to	PART
inlawrev-3694	480	6	disclose	disclose	VERB
inlawrev-3694	480	7	increases	increase	NOUN
inlawrev-3694	480	8	the	the	DET
inlawrev-3694	480	9	penalty	penalty	NOUN
inlawrev-3694	480	10	rate	rate	NOUN
inlawrev-3694	480	11	to	to	ADP
inlawrev-3694	480	12	30	30	NUM
inlawrev-3694	480	13	%	%	NOUN
inlawrev-3694	480	14	.	.	PUNCT
inlawrev-3694	481	1	the	the	DET
inlawrev-3694	481	2	addition	addition	NOUN
inlawrev-3694	481	3	to	to	ADP
inlawrev-3694	481	4	tax	tax	NOUN
inlawrev-3694	481	5	imposed	impose	VERB
inlawrev-3694	481	6	under	under	ADP
inlawrev-3694	481	7	§	§	PROPN
inlawrev-3694	481	8	6662	6662	NUM
inlawrev-3694	481	9	continues	continue	VERB
inlawrev-3694	481	10	to	to	PART
inlawrev-3694	481	11	apply	apply	VERB
inlawrev-3694	481	12	but	but	CCONJ
inlawrev-3694	481	13	it	it	PRON
inlawrev-3694	481	14	is	be	AUX
inlawrev-3694	481	15	calculated	calculate	VERB
inlawrev-3694	481	16	in	in	ADP
inlawrev-3694	481	17	coordination	coordination	NOUN
inlawrev-3694	481	18	with	with	ADP
inlawrev-3694	481	19	the	the	DET
inlawrev-3694	481	20	new	new	ADJ
inlawrev-3694	481	21	§	§	PROPN
inlawrev-3694	481	22	6662a	6662a	PROPN
inlawrev-3694	481	23	amounts	amount	NOUN
inlawrev-3694	481	24	.	.	PUNCT
inlawrev-3694	482	1	reportable	reportable	ADJ
inlawrev-3694	482	2	transaction	transaction	NOUN
inlawrev-3694	482	3	understatements	understatement	NOUN
inlawrev-3694	482	4	under	under	ADP
inlawrev-3694	482	5	the	the	DET
inlawrev-3694	482	6	new	new	ADJ
inlawrev-3694	482	7	rule	rule	NOUN
inlawrev-3694	482	8	are	be	AUX
inlawrev-3694	482	9	aggregated	aggregate	VERB
inlawrev-3694	482	10	with	with	ADP
inlawrev-3694	482	11	the	the	DET
inlawrev-3694	482	12	amount	amount	NOUN
inlawrev-3694	482	13	of	of	ADP
inlawrev-3694	482	14	any	any	DET
inlawrev-3694	482	15	understatements	understatement	NOUN
inlawrev-3694	482	16	that	that	PRON
inlawrev-3694	482	17	exist	exist	VERB
inlawrev-3694	482	18	under	under	ADP
inlawrev-3694	482	19	§	§	PROPN
inlawrev-3694	482	20	6662	6662	NUM
inlawrev-3694	482	21	in	in	ADP
inlawrev-3694	482	22	order	order	NOUN
inlawrev-3694	482	23	to	to	PART
inlawrev-3694	482	24	determine	determine	VERB
inlawrev-3694	482	25	whether	whether	SCONJ
inlawrev-3694	482	26	a	a	DET
inlawrev-3694	482	27	"	"	PUNCT
inlawrev-3694	482	28	substantial	substantial	ADJ
inlawrev-3694	482	29	understatement	understatement	NOUN
inlawrev-3694	482	30	"	"	PUNCT
inlawrev-3694	482	31	exists	exist	VERB
inlawrev-3694	482	32	under	under	ADP
inlawrev-3694	482	33	current	current	ADJ
inlawrev-3694	482	34	§	§	PROPN
inlawrev-3694	482	35	6662.*^^	6662.*^^	NUM
inlawrev-3694	482	36	the	the	DET
inlawrev-3694	482	37	§	§	PROPN
inlawrev-3694	482	38	6662	6662	NUM
inlawrev-3694	482	39	addition	addition	NOUN
inlawrev-3694	482	40	to	to	ADP
inlawrev-3694	482	41	tax	tax	NOUN
inlawrev-3694	482	42	only	only	ADV
inlawrev-3694	482	43	applies	apply	VERB
inlawrev-3694	482	44	to	to	ADP
inlawrev-3694	482	45	the	the	DET
inlawrev-3694	482	46	extent	extent	NOUN
inlawrev-3694	482	47	that	that	SCONJ
inlawrev-3694	482	48	the	the	DET
inlawrev-3694	482	49	addition	addition	NOUN
inlawrev-3694	482	50	to	to	ADP
inlawrev-3694	482	51	tax	tax	NOUN
inlawrev-3694	482	52	under	under	ADP
inlawrev-3694	482	53	§	§	PROPN
inlawrev-3694	482	54	6662(a	6662(a	NOUN
inlawrev-3694	482	55	)	)	PUNCT
inlawrev-3694	482	56	exceeds	exceed	VERB
inlawrev-3694	482	57	the	the	DET
inlawrev-3694	482	58	aggregate	aggregate	ADJ
inlawrev-3694	482	59	amount	amount	NOUN
inlawrev-3694	482	60	of	of	ADP
inlawrev-3694	482	61	reportable	reportable	ADJ
inlawrev-3694	482	62	transaction	transaction	NOUN
inlawrev-3694	482	63	understatements	understatement	NOUN
inlawrev-3694	482	64	under	under	ADP
inlawrev-3694	482	65	6662a(b).*'^	6662a(b).*'^	NUM
inlawrev-3694	482	66	reliance	reliance	NOUN
inlawrev-3694	482	67	on	on	ADP
inlawrev-3694	482	68	the	the	DET
inlawrev-3694	482	69	reasonable	reasonable	ADJ
inlawrev-3694	482	70	cause	cause	NOUN
inlawrev-3694	482	71	exception	exception	NOUN
inlawrev-3694	482	72	to	to	ADP
inlawrev-3694	482	73	an	an	DET
inlawrev-3694	482	74	understatement	understatement	NOUN
inlawrev-3694	482	75	penalty	penalty	NOUN
inlawrev-3694	482	76	also	also	ADV
inlawrev-3694	482	77	varies	vary	VERB
inlawrev-3694	482	78	under	under	ADP
inlawrev-3694	482	79	§	§	PROPN
inlawrev-3694	482	80	6662a	6662a	NUM
inlawrev-3694	482	81	depending	depend	VERB
inlawrev-3694	482	82	on	on	ADP
inlawrev-3694	482	83	whether	whether	SCONJ
inlawrev-3694	482	84	the	the	DET
inlawrev-3694	482	85	transaction	transaction	NOUN
inlawrev-3694	482	86	is	be	AUX
inlawrev-3694	482	87	adequately	adequately	ADV
inlawrev-3694	482	88	128	128	NUM
inlawrev-3694	482	89	.	.	PUNCT
inlawrev-3694	483	1	5^^/^.	5^^/^.	NUM
inlawrev-3694	483	2	§	§	PROPN
inlawrev-3694	483	3	6662a(b)(l)(a	6662a(b)(l)(a	NUM
inlawrev-3694	483	4	)	)	PUNCT
inlawrev-3694	483	5	.	.	PUNCT
inlawrev-3694	484	1	129	129	NUM
inlawrev-3694	484	2	.	.	PUNCT
inlawrev-3694	485	1	i	i	PRON
inlawrev-3694	485	2	d.	d.	PROPN
inlawrev-3694	485	3	in	in	ADP
inlawrev-3694	485	4	cases	case	NOUN
inlawrev-3694	485	5	where	where	SCONJ
inlawrev-3694	485	6	there	there	PRON
inlawrev-3694	485	7	is	be	VERB
inlawrev-3694	485	8	also	also	ADV
inlawrev-3694	485	9	a	a	DET
inlawrev-3694	485	10	decrease	decrease	NOUN
inlawrev-3694	485	11	in	in	ADP
inlawrev-3694	485	12	the	the	DET
inlawrev-3694	485	13	aggregate	aggregate	ADJ
inlawrev-3694	485	14	amount	amount	NOUN
inlawrev-3694	485	15	of	of	ADP
inlawrev-3694	485	16	credits	credit	NOUN
inlawrev-3694	485	17	which	which	PRON
inlawrev-3694	485	18	resulted	result	VERB
inlawrev-3694	485	19	from	from	ADP
inlawrev-3694	485	20	the	the	DET
inlawrev-3694	485	21	taxpayer	taxpayer	NOUN
inlawrev-3694	485	22	's	's	PART
inlawrev-3694	485	23	improper	improper	ADJ
inlawrev-3694	485	24	treatment	treatment	NOUN
inlawrev-3694	485	25	of	of	ADP
inlawrev-3694	485	26	an	an	DET
inlawrev-3694	485	27	item	item	NOUN
inlawrev-3694	485	28	,	,	PUNCT
inlawrev-3694	485	29	the	the	DET
inlawrev-3694	485	30	decrease	decrease	NOUN
inlawrev-3694	485	31	is	be	AUX
inlawrev-3694	485	32	added	add	VERB
inlawrev-3694	485	33	to	to	ADP
inlawrev-3694	485	34	reportable	reportable	ADJ
inlawrev-3694	485	35	transaction	transaction	NOUN
inlawrev-3694	485	36	understatement	understatement	NOUN
inlawrev-3694	485	37	.	.	PUNCT
inlawrev-3694	486	1	see	see	VERB
inlawrev-3694	486	2	i	i	PRON
inlawrev-3694	486	3	d.	d.	PROPN
inlawrev-3694	486	4	§	§	PROPN
inlawrev-3694	486	5	6662a(b)(l)(b	6662a(b)(l)(b	NUM
inlawrev-3694	486	6	)	)	PUNCT
inlawrev-3694	486	7	.	.	PUNCT
inlawrev-3694	487	1	1	1	NUM
inlawrev-3694	487	2	30	30	NUM
inlawrev-3694	487	3	.	.	PUNCT
inlawrev-3694	488	1	see	see	VERB
inlawrev-3694	488	2	staff	staff	NOUN
inlawrev-3694	488	3	of	of	ADP
inlawrev-3694	488	4	the	the	DET
inlawrev-3694	488	5	joint	joint	ADJ
inlawrev-3694	488	6	comm	comm	NOUN
inlawrev-3694	488	7	.	.	PUNCT
inlawrev-3694	489	1	on	on	ADP
inlawrev-3694	489	2	taxation	taxation	NOUN
inlawrev-3694	489	3	,	,	PUNCT
inlawrev-3694	489	4	1	1	NUM
inlawrev-3694	489	5	08th	08th	NOUN
inlawrev-3694	489	6	cong	cong	NOUN
inlawrev-3694	489	7	.	.	PUNCT
inlawrev-3694	490	1	,	,	PUNCT
inlawrev-3694	490	2	comparison	comparison	NOUN
inlawrev-3694	490	3	of	of	ADP
inlawrev-3694	490	4	certain	certain	ADJ
inlawrev-3694	490	5	provisions	provision	NOUN
inlawrev-3694	490	6	of	of	ADP
inlawrev-3694	490	7	h.r	h.r	PROPN
inlawrev-3694	490	8	.	.	PROPN
inlawrev-3694	490	9	4520	4520	NUM
inlawrev-3694	490	10	as	as	SCONJ
inlawrev-3694	490	11	passed	pass	VERB
inlawrev-3694	490	12	by	by	ADP
inlawrev-3694	490	13	the	the	DET
inlawrev-3694	490	14	house	house	PROPN
inlawrev-3694	490	15	ofrepresentatives	ofrepresentative	NOUN
inlawrev-3694	490	16	and	and	CCONJ
inlawrev-3694	490	17	as	as	SCONJ
inlawrev-3694	490	18	recommended	recommend	VERB
inlawrev-3694	490	19	bythe	bythe	ADP
inlawrev-3694	490	20	senate	senate	PROPN
inlawrev-3694	490	21	:	:	PUNCT
inlawrev-3694	490	22	revenueprovisions	revenueprovision	NOUN
inlawrev-3694	490	23	11	11	NUM
inlawrev-3694	490	24	(	(	PUNCT
inlawrev-3694	490	25	comm	comm	NOUN
inlawrev-3694	490	26	.	.	PUNCT
inlawrev-3694	491	1	print	print	NOUN
inlawrev-3694	491	2	2004	2004	NUM
inlawrev-3694	491	3	)	)	PUNCT
inlawrev-3694	492	1	[	[	X
inlawrev-3694	492	2	hereinafter	hereinafter	NOUN
inlawrev-3694	492	3	comparisonby	comparisonby	PROPN
inlawrev-3694	492	4	staff	staff	PROPN
inlawrev-3694	492	5	of	of	ADP
inlawrev-3694	492	6	the	the	DET
inlawrev-3694	492	7	joint	joint	ADJ
inlawrev-3694	492	8	commnree	commnree	NOUN
inlawrev-3694	492	9	]	]	PUNCT
inlawrev-3694	492	10	.	.	PUNCT
inlawrev-3694	493	1	131	131	X
inlawrev-3694	493	2	.	.	PUNCT
inlawrev-3694	494	1	5ee	5ee	ADJ
inlawrev-3694	494	2	i.r.c	i.r.c	NOUN
inlawrev-3694	494	3	.	.	PUNCT
inlawrev-3694	495	1	§	§	PROPN
inlawrev-3694	495	2	6662a(a	6662a(a	NOUN
inlawrev-3694	495	3	)	)	PUNCT
inlawrev-3694	495	4	.	.	PUNCT
inlawrev-3694	496	1	132	132	NUM
inlawrev-3694	496	2	.	.	PUNCT
inlawrev-3694	496	3	seeid.^6662k{c	seeid.^6662k{c	NOUN
inlawrev-3694	496	4	)	)	PUNCT
inlawrev-3694	496	5	.	.	PUNCT
inlawrev-3694	497	1	133	133	NUM
inlawrev-3694	497	2	.	.	PUNCT
inlawrev-3694	498	1	under	under	ADP
inlawrev-3694	498	2	§	§	PROPN
inlawrev-3694	498	3	6662(d	6662(d	NOUN
inlawrev-3694	498	4	)	)	PUNCT
inlawrev-3694	498	5	,	,	PUNCT
inlawrev-3694	498	6	a	a	DET
inlawrev-3694	498	7	substantial	substantial	ADJ
inlawrev-3694	498	8	understatement	understatement	NOUN
inlawrev-3694	498	9	generally	generally	ADV
inlawrev-3694	498	10	exists	exist	VERB
inlawrev-3694	498	11	if	if	SCONJ
inlawrev-3694	498	12	the	the	DET
inlawrev-3694	498	13	amount	amount	NOUN
inlawrev-3694	498	14	of	of	ADP
inlawrev-3694	498	15	tax	tax	NOUN
inlawrev-3694	498	16	required	require	VERB
inlawrev-3694	498	17	to	to	PART
inlawrev-3694	498	18	be	be	AUX
inlawrev-3694	498	19	shown	show	VERB
inlawrev-3694	498	20	on	on	ADP
inlawrev-3694	498	21	the	the	DET
inlawrev-3694	498	22	return	return	NOUN
inlawrev-3694	498	23	exceeded	exceed	VERB
inlawrev-3694	498	24	the	the	DET
inlawrev-3694	498	25	amount	amount	NOUN
inlawrev-3694	498	26	of	of	ADP
inlawrev-3694	498	27	tax	tax	NOUN
inlawrev-3694	498	28	actually	actually	ADV
inlawrev-3694	498	29	shown	show	VERB
inlawrev-3694	498	30	on	on	ADP
inlawrev-3694	498	31	the	the	DET
inlawrev-3694	498	32	return	return	NOUN
inlawrev-3694	498	33	by	by	ADP
inlawrev-3694	498	34	ten	ten	NUM
inlawrev-3694	498	35	percent	percent	NOUN
inlawrev-3694	498	36	of	of	ADP
inlawrev-3694	498	37	the	the	DET
inlawrev-3694	498	38	tax	tax	NOUN
inlawrev-3694	498	39	required	require	VERB
inlawrev-3694	498	40	to	to	PART
inlawrev-3694	498	41	be	be	AUX
inlawrev-3694	498	42	shown	show	VERB
inlawrev-3694	498	43	on	on	ADP
inlawrev-3694	498	44	the	the	DET
inlawrev-3694	498	45	return	return	NOUN
inlawrev-3694	498	46	or	or	CCONJ
inlawrev-3694	498	47	$	$	SYM
inlawrev-3694	498	48	5000	5000	NUM
inlawrev-3694	498	49	(	(	PUNCT
inlawrev-3694	498	50	whichever	whichever	PRON
inlawrev-3694	498	51	is	be	AUX
inlawrev-3694	498	52	greater	great	ADJ
inlawrev-3694	498	53	)	)	PUNCT
inlawrev-3694	498	54	.	.	PUNCT
inlawrev-3694	499	1	i	i	PRON
inlawrev-3694	499	2	d.	d.	PROPN
inlawrev-3694	499	3	§	§	PROPN
inlawrev-3694	499	4	6662(d)(l)-(2	6662(d)(l)-(2	PROPN
inlawrev-3694	499	5	)	)	PUNCT
inlawrev-3694	499	6	.	.	PUNCT
inlawrev-3694	500	1	134	134	NUM
inlawrev-3694	500	2	.	.	PUNCT
inlawrev-3694	500	3	seeid.^6662a{t){\	seeid.^6662a{t){\	PROPN
inlawrev-3694	500	4	)	)	PUNCT
inlawrev-3694	500	5	.	.	PUNCT
inlawrev-3694	501	1	3	3	NUM
inlawrev-3694	501	2	14	14	NUM
inlawrev-3694	501	3	indiana	indiana	PROPN
inlawrev-3694	501	4	law	law	PROPN
inlawrev-3694	501	5	review	review	NOUN
inlawrev-3694	501	6	[	[	X
inlawrev-3694	501	7	vol	vol	NOUN
inlawrev-3694	501	8	.	.	PUNCT
inlawrev-3694	501	9	38:295	38:295	NUM
inlawrev-3694	501	10	disclosed	disclose	VERB
inlawrev-3694	501	11	.	.	PUNCT
inlawrev-3694	502	1	^^^	^^^	PROPN
inlawrev-3694	502	2	importantly	importantly	ADV
inlawrev-3694	502	3	,	,	PUNCT
inlawrev-3694	502	4	like	like	ADP
inlawrev-3694	502	5	the	the	DET
inlawrev-3694	502	6	rules	rule	NOUN
inlawrev-3694	502	7	that	that	PRON
inlawrev-3694	502	8	have	have	AUX
inlawrev-3694	502	9	historically	historically	ADV
inlawrev-3694	502	10	applied	apply	VERB
inlawrev-3694	502	11	under	under	ADP
inlawrev-3694	502	12	§	§	PROPN
inlawrev-3694	502	13	6662	6662	NUM
inlawrev-3694	502	14	,	,	PUNCT
inlawrev-3694	502	15	no	no	DET
inlawrev-3694	502	16	penalty	penalty	NOUN
inlawrev-3694	502	17	is	be	AUX
inlawrev-3694	502	18	imposed	impose	VERB
inlawrev-3694	502	19	under	under	ADP
inlawrev-3694	502	20	new	new	ADJ
inlawrev-3694	502	21	§	§	PROPN
inlawrev-3694	502	22	6662a	6662a	NUM
inlawrev-3694	502	23	with	with	ADP
inlawrev-3694	502	24	respect	respect	NOUN
inlawrev-3694	502	25	to	to	ADP
inlawrev-3694	502	26	any	any	DET
inlawrev-3694	502	27	portion	portion	NOUN
inlawrev-3694	502	28	of	of	ADP
inlawrev-3694	502	29	a	a	DET
inlawrev-3694	502	30	reportable	reportable	ADJ
inlawrev-3694	502	31	transaction	transaction	NOUN
inlawrev-3694	502	32	understatement	understatement	NOUN
inlawrev-3694	502	33	if	if	SCONJ
inlawrev-3694	502	34	it	it	PRON
inlawrev-3694	502	35	is	be	AUX
inlawrev-3694	502	36	shown	show	VERB
inlawrev-3694	502	37	that	that	SCONJ
inlawrev-3694	502	38	there	there	PRON
inlawrev-3694	502	39	was	be	VERB
inlawrev-3694	502	40	a	a	DET
inlawrev-3694	502	41	reasonable	reasonable	ADJ
inlawrev-3694	502	42	cause	cause	NOUN
inlawrev-3694	502	43	and	and	CCONJ
inlawrev-3694	502	44	that	that	SCONJ
inlawrev-3694	502	45	the	the	DET
inlawrev-3694	502	46	taxpayer	taxpayer	NOUN
inlawrev-3694	502	47	acted	act	VERB
inlawrev-3694	502	48	in	in	ADP
inlawrev-3694	502	49	good	good	ADJ
inlawrev-3694	502	50	faith	faith	NOUN
inlawrev-3694	502	51	.	.	PUNCT
inlawrev-3694	503	1	^^^	^^^	ADJ
inlawrev-3694	503	2	however	however	ADV
inlawrev-3694	503	3	,	,	PUNCT
inlawrev-3694	503	4	the	the	DET
inlawrev-3694	503	5	reasonable	reasonable	ADJ
inlawrev-3694	503	6	cause	cause	NOUN
inlawrev-3694	503	7	and	and	CCONJ
inlawrev-3694	503	8	good	good	ADJ
inlawrev-3694	503	9	faith	faith	NOUN
inlawrev-3694	503	10	exception	exception	NOUN
inlawrev-3694	503	11	only	only	ADV
inlawrev-3694	503	12	applies	apply	VERB
inlawrev-3694	503	13	where	where	SCONJ
inlawrev-3694	503	14	the	the	DET
inlawrev-3694	503	15	taxpayer	taxpayer	NOUN
inlawrev-3694	503	16	adequately	adequately	ADV
inlawrev-3694	503	17	discloses	disclose	VERB
inlawrev-3694	503	18	the	the	DET
inlawrev-3694	503	19	relevant	relevant	ADJ
inlawrev-3694	503	20	facts	fact	NOUN
inlawrev-3694	503	21	affecting	affect	VERB
inlawrev-3694	503	22	the	the	DET
inlawrev-3694	503	23	tax	tax	NOUN
inlawrev-3694	503	24	treatment	treatment	NOUN
inlawrev-3694	503	25	of	of	ADP
inlawrev-3694	503	26	an	an	DET
inlawrev-3694	503	27	item	item	NOUN
inlawrev-3694	503	28	,	,	PUNCT
inlawrev-3694	503	29	there	there	PRON
inlawrev-3694	503	30	was	be	VERB
inlawrev-3694	503	31	substantial	substantial	ADJ
inlawrev-3694	503	32	authority	authority	NOUN
inlawrev-3694	503	33	for	for	ADP
inlawrev-3694	503	34	such	such	ADJ
inlawrev-3694	503	35	treatment	treatment	NOUN
inlawrev-3694	503	36	,	,	PUNCT
inlawrev-3694	503	37	and	and	CCONJ
inlawrev-3694	503	38	the	the	DET
inlawrev-3694	503	39	taxpayer	taxpayer	NOUN
inlawrev-3694	503	40	"	"	PUNCT
inlawrev-3694	503	41	reasonably	reasonably	ADV
inlawrev-3694	503	42	believed	believe	VERB
inlawrev-3694	503	43	"	"	PUNCT
inlawrev-3694	503	44	that	that	SCONJ
inlawrev-3694	503	45	such	such	ADJ
inlawrev-3694	503	46	treatment	treatment	NOUN
inlawrev-3694	503	47	was	be	AUX
inlawrev-3694	503	48	more	more	ADV
inlawrev-3694	503	49	likely	likely	ADJ
inlawrev-3694	503	50	than	than	ADP
inlawrev-3694	503	51	not	not	PART
inlawrev-3694	503	52	proper	proper	ADJ
inlawrev-3694	503	53	.	.	PUNCT
inlawrev-3694	504	1	*	*	PUNCT
inlawrev-3694	504	2	^^	^^	PUNCT
inlawrev-3694	504	3	new	new	ADJ
inlawrev-3694	504	4	§	§	PROPN
inlawrev-3694	504	5	6664(d	6664(d	PRON
inlawrev-3694	504	6	)	)	PUNCT
inlawrev-3694	504	7	was	be	AUX
inlawrev-3694	504	8	added	add	VERB
inlawrev-3694	504	9	under	under	ADP
inlawrev-3694	504	10	the	the	DET
inlawrev-3694	504	11	jobs	job	NOUN
inlawrev-3694	504	12	act	act	NOUN
inlawrev-3694	504	13	and	and	CCONJ
inlawrev-3694	504	14	provides	provide	VERB
inlawrev-3694	504	15	rules	rule	NOUN
inlawrev-3694	504	16	relating	relate	VERB
inlawrev-3694	504	17	to	to	ADP
inlawrev-3694	504	18	when	when	SCONJ
inlawrev-3694	504	19	a	a	DET
inlawrev-3694	504	20	taxpayer	taxpayer	NOUN
inlawrev-3694	504	21	is	be	AUX
inlawrev-3694	504	22	treated	treat	VERB
inlawrev-3694	504	23	as	as	ADP
inlawrev-3694	504	24	having	have	VERB
inlawrev-3694	504	25	a	a	DET
inlawrev-3694	504	26	reasonable	reasonable	ADJ
inlawrev-3694	504	27	belief	belief	NOUN
inlawrev-3694	504	28	.	.	PUNCT
inlawrev-3694	505	1	^^^	^^^	PUNCT
inlawrev-3694	505	2	in	in	ADP
inlawrev-3694	505	3	general	general	ADJ
inlawrev-3694	505	4	,	,	PUNCT
inlawrev-3694	505	5	a	a	DET
inlawrev-3694	505	6	taxpayer	taxpayer	NOUN
inlawrev-3694	505	7	is	be	AUX
inlawrev-3694	505	8	treated	treat	VERB
inlawrev-3694	505	9	as	as	ADP
inlawrev-3694	505	10	having	have	VERB
inlawrev-3694	505	11	a	a	DET
inlawrev-3694	505	12	reasonable	reasonable	ADJ
inlawrev-3694	505	13	belief	belief	NOUN
inlawrev-3694	505	14	if	if	SCONJ
inlawrev-3694	505	15	such	such	ADJ
inlawrev-3694	505	16	belief	belief	NOUN
inlawrev-3694	505	17	is	be	AUX
inlawrev-3694	505	18	based	base	VERB
inlawrev-3694	505	19	upon	upon	SCONJ
inlawrev-3694	505	20	the	the	DET
inlawrev-3694	505	21	facts	fact	NOUN
inlawrev-3694	505	22	and	and	CCONJ
inlawrev-3694	505	23	law	law	NOUN
inlawrev-3694	505	24	that	that	PRON
inlawrev-3694	505	25	exist	exist	VERB
inlawrev-3694	505	26	at	at	ADP
inlawrev-3694	505	27	the	the	DET
inlawrev-3694	505	28	time	time	NOUN
inlawrev-3694	505	29	the	the	DET
inlawrev-3694	505	30	relevant	relevant	ADJ
inlawrev-3694	505	31	return	return	NOUN
inlawrev-3694	505	32	was	be	AUX
inlawrev-3694	505	33	filed	file	VERB
inlawrev-3694	505	34	.	.	PUNCT
inlawrev-3694	506	1	^^^	^^^	ADP
inlawrev-3694	506	2	the	the	DET
inlawrev-3694	506	3	taxpayer	taxpayer	NOUN
inlawrev-3694	506	4	's	's	PART
inlawrev-3694	506	5	belief	belief	NOUN
inlawrev-3694	506	6	must	must	AUX
inlawrev-3694	506	7	be	be	AUX
inlawrev-3694	506	8	based	base	VERB
inlawrev-3694	506	9	solely	solely	ADV
inlawrev-3694	506	10	on	on	ADP
inlawrev-3694	506	11	the	the	DET
inlawrev-3694	506	12	taxpayer	taxpayer	NOUN
inlawrev-3694	506	13	's	's	PART
inlawrev-3694	506	14	chances	chance	NOUN
inlawrev-3694	506	15	of	of	ADP
inlawrev-3694	506	16	success	success	NOUN
inlawrev-3694	506	17	on	on	ADP
inlawrev-3694	506	18	the	the	DET
inlawrev-3694	506	19	merits	merit	NOUN
inlawrev-3694	506	20	without	without	ADP
inlawrev-3694	506	21	consideration	consideration	NOUN
inlawrev-3694	506	22	of	of	ADP
inlawrev-3694	506	23	the	the	DET
inlawrev-3694	506	24	possibility	possibility	NOUN
inlawrev-3694	506	25	that	that	SCONJ
inlawrev-3694	506	26	the	the	DET
inlawrev-3694	506	27	return	return	NOUN
inlawrev-3694	506	28	will	will	AUX
inlawrev-3694	506	29	be	be	AUX
inlawrev-3694	506	30	audited	audit	VERB
inlawrev-3694	506	31	or	or	CCONJ
inlawrev-3694	506	32	settled	settle	VERB
inlawrev-3694	506	33	by	by	ADP
inlawrev-3694	506	34	the	the	DET
inlawrev-3694	506	35	irs	irs	PROPN
inlawrev-3694	506	36	.	.	PUNCT
inlawrev-3694	507	1	further	far	ADV
inlawrev-3694	507	2	,	,	PUNCT
inlawrev-3694	507	3	in	in	ADP
inlawrev-3694	507	4	establishing	establish	VERB
inlawrev-3694	507	5	a	a	DET
inlawrev-3694	507	6	reasonable	reasonable	ADJ
inlawrev-3694	507	7	belief	belief	NOUN
inlawrev-3694	507	8	,	,	PUNCT
inlawrev-3694	507	9	a	a	DET
inlawrev-3694	507	10	taxpayer	taxpayer	NOUN
inlawrev-3694	507	11	may	may	AUX
inlawrev-3694	507	12	not	not	PART
inlawrev-3694	507	13	rely	rely	VERB
inlawrev-3694	507	14	upon	upon	SCONJ
inlawrev-3694	507	15	an	an	DET
inlawrev-3694	507	16	opinion	opinion	NOUN
inlawrev-3694	507	17	of	of	ADP
inlawrev-3694	507	18	a	a	DET
inlawrev-3694	507	19	tax	tax	NOUN
inlawrev-3694	507	20	advisor	advisor	NOUN
inlawrev-3694	507	21	under	under	ADP
inlawrev-3694	507	22	two	two	NUM
inlawrev-3694	507	23	circumstances	circumstance	NOUN
inlawrev-3694	507	24	.	.	PUNCT
inlawrev-3694	508	1	first	first	ADV
inlawrev-3694	508	2	,	,	PUNCT
inlawrev-3694	508	3	an	an	DET
inlawrev-3694	508	4	opinion	opinion	NOUN
inlawrev-3694	508	5	may	may	AUX
inlawrev-3694	508	6	not	not	PART
inlawrev-3694	508	7	be	be	AUX
inlawrev-3694	508	8	relied	rely	VERB
inlawrev-3694	508	9	upon	upon	SCONJ
inlawrev-3694	508	10	if	if	SCONJ
inlawrev-3694	508	11	the	the	DET
inlawrev-3694	508	12	tax	tax	NOUN
inlawrev-3694	508	13	advisor	advisor	NOUN
inlawrev-3694	508	14	is	be	AUX
inlawrev-3694	508	15	a	a	DET
inlawrev-3694	508	16	"	"	PUNCT
inlawrev-3694	508	17	material	material	NOUN
inlawrev-3694	508	18	advisor	advisor	NOUN
inlawrev-3694	508	19	.	.	PUNCT
inlawrev-3694	508	20	"	"	PUNCT
inlawrev-3694	508	21	^"^^	^"^^	PROPN
inlawrev-3694	508	22	second	second	NOUN
inlawrev-3694	508	23	,	,	PUNCT
inlawrev-3694	508	24	an	an	DET
inlawrev-3694	508	25	opinion	opinion	NOUN
inlawrev-3694	508	26	may	may	AUX
inlawrev-3694	508	27	not	not	PART
inlawrev-3694	508	28	be	be	AUX
inlawrev-3694	508	29	rehed	rehe	VERB
inlawrev-3694	508	30	upon	upon	SCONJ
inlawrev-3694	508	31	if	if	SCONJ
inlawrev-3694	508	32	it	it	PRON
inlawrev-3694	508	33	is	be	AUX
inlawrev-3694	508	34	a	a	DET
inlawrev-3694	508	35	"	"	PUNCT
inlawrev-3694	508	36	disqualified	disqualified	ADJ
inlawrev-3694	508	37	opinion	opinion	NOUN
inlawrev-3694	508	38	.	.	PUNCT
inlawrev-3694	508	39	"	"	PUNCT
inlawrev-3694	509	1	^"^^	^"^^	NOUN
inlawrev-3694	509	2	in	in	ADP
inlawrev-3694	509	3	general	general	ADJ
inlawrev-3694	509	4	,	,	PUNCT
inlawrev-3694	509	5	a	a	DET
inlawrev-3694	509	6	material	material	NOUN
inlawrev-3694	509	7	advisor	advisor	NOUN
inlawrev-3694	509	8	is	be	AUX
inlawrev-3694	509	9	a	a	DET
inlawrev-3694	509	10	"	"	PUNCT
inlawrev-3694	509	11	disqualified	disqualified	ADJ
inlawrev-3694	509	12	tax	tax	NOUN
inlawrev-3694	509	13	advisor	advisor	NOUN
inlawrev-3694	509	14	"	"	PUNCT
inlawrev-3694	509	15	if	if	SCONJ
inlawrev-3694	509	16	the	the	DET
inlawrev-3694	509	17	advisor	advisor	NOUN
inlawrev-3694	509	18	participates	participate	VERB
inlawrev-3694	509	19	in	in	ADP
inlawrev-3694	509	20	the	the	DET
inlawrev-3694	509	21	organization	organization	NOUN
inlawrev-3694	509	22	,	,	PUNCT
inlawrev-3694	509	23	management	management	NOUN
inlawrev-3694	509	24	,	,	PUNCT
inlawrev-3694	509	25	promotion	promotion	NOUN
inlawrev-3694	509	26	,	,	PUNCT
inlawrev-3694	509	27	or	or	CCONJ
inlawrev-3694	509	28	sale	sale	NOUN
inlawrev-3694	509	29	of	of	ADP
inlawrev-3694	509	30	the	the	DET
inlawrev-3694	509	31	transaction	transaction	NOUN
inlawrev-3694	509	32	or	or	CCONJ
inlawrev-3694	509	33	is	be	AUX
inlawrev-3694	509	34	improperly	improperly	ADV
inlawrev-3694	509	35	compensated	compensate	VERB
inlawrev-3694	509	36	in	in	ADP
inlawrev-3694	509	37	relation	relation	NOUN
inlawrev-3694	509	38	to	to	ADP
inlawrev-3694	509	39	the	the	DET
inlawrev-3694	509	40	arrangement	arrangement	NOUN
inlawrev-3694	509	41	.	.	PUNCT
inlawrev-3694	510	1	^'^^	^'^^	PUNCT
inlawrev-3694	511	1	this	this	DET
inlawrev-3694	511	2	135	135	NUM
inlawrev-3694	511	3	.	.	PUNCT
inlawrev-3694	511	4	comparison	comparison	NOUN
inlawrev-3694	511	5	by	by	ADP
inlawrev-3694	511	6	staff	staff	NOUN
inlawrev-3694	511	7	of	of	ADP
inlawrev-3694	511	8	the	the	DET
inlawrev-3694	511	9	joint	joint	ADJ
inlawrev-3694	511	10	committee	committee	NOUN
inlawrev-3694	511	11	,	,	PUNCT
inlawrev-3694	511	12	supra	supra	PROPN
inlawrev-3694	511	13	note	note	NOUN
inlawrev-3694	511	14	1	1	NUM
inlawrev-3694	511	15	30	30	NUM
inlawrev-3694	511	16	,	,	PUNCT
inlawrev-3694	511	17	at	at	ADP
inlawrev-3694	511	18	1	1	NUM
inlawrev-3694	511	19	1	1	NUM
inlawrev-3694	511	20	.	.	PUNCT
inlawrev-3694	511	21	136	136	NUM
inlawrev-3694	511	22	.	.	PUNCT
inlawrev-3694	512	1	5e^	5e^	NUM
inlawrev-3694	512	2	american	american	ADJ
inlawrev-3694	512	3	jobs	job	NOUN
inlawrev-3694	512	4	creation	creation	PROPN
inlawrev-3694	512	5	act	act	NOUN
inlawrev-3694	512	6	of2004	of2004	NOUN
inlawrev-3694	512	7	.	.	PUNCT
inlawrev-3694	513	1	pub	pub	NOUN
inlawrev-3694	513	2	.	.	PUNCT
inlawrev-3694	514	1	l.	l.	PROPN
inlawrev-3694	514	2	no	no	INTJ
inlawrev-3694	514	3	.	.	PROPN
inlawrev-3694	515	1	108	108	NUM
inlawrev-3694	515	2	-	-	SYM
inlawrev-3694	515	3	357	357	NUM
inlawrev-3694	515	4	,	,	PUNCT
inlawrev-3694	515	5	§	§	PROPN
inlawrev-3694	515	6	812(c	812(c	NUM
inlawrev-3694	515	7	)	)	PUNCT
inlawrev-3694	515	8	,	,	PUNCT
inlawrev-3694	516	1	118stat	118stat	PROPN
inlawrev-3694	516	2	.	.	NOUN
inlawrev-3694	516	3	1418	1418	NUM
inlawrev-3694	516	4	,	,	PUNCT
inlawrev-3694	516	5	1575	1575	NUM
inlawrev-3694	516	6	-	-	SYM
inlawrev-3694	516	7	76	76	NUM
inlawrev-3694	516	8	(	(	PUNCT
inlawrev-3694	516	9	amending	amend	VERB
inlawrev-3694	516	10	§	§	PROPN
inlawrev-3694	516	11	6664	6664	NUM
inlawrev-3694	516	12	by	by	ADP
inlawrev-3694	516	13	adding	add	VERB
inlawrev-3694	516	14	subsection	subsection	NOUN
inlawrev-3694	516	15	(	(	PUNCT
inlawrev-3694	516	16	d	d	NOUN
inlawrev-3694	516	17	)	)	PUNCT
inlawrev-3694	516	18	providing	provide	VERB
inlawrev-3694	516	19	for	for	ADP
inlawrev-3694	516	20	the	the	DET
inlawrev-3694	516	21	reasonable	reasonable	ADJ
inlawrev-3694	516	22	cause	cause	NOUN
inlawrev-3694	516	23	exception	exception	NOUN
inlawrev-3694	516	24	)	)	PUNCT
inlawrev-3694	516	25	.	.	PUNCT
inlawrev-3694	517	1	137	137	NUM
inlawrev-3694	517	2	.	.	PUNCT
inlawrev-3694	518	1	adequate	adequate	ADJ
inlawrev-3694	518	2	disclosure	disclosure	NOUN
inlawrev-3694	518	3	is	be	AUX
inlawrev-3694	518	4	defined	define	VERB
inlawrev-3694	518	5	to	to	PART
inlawrev-3694	518	6	be	be	AUX
inlawrev-3694	518	7	disclosure	disclosure	NOUN
inlawrev-3694	518	8	in	in	ADP
inlawrev-3694	518	9	accordance	accordance	NOUN
inlawrev-3694	518	10	with	with	ADP
inlawrev-3694	518	11	regulations	regulation	NOUN
inlawrev-3694	518	12	prescribed	prescribe	VERB
inlawrev-3694	518	13	by	by	ADP
inlawrev-3694	518	14	the	the	DET
inlawrev-3694	518	15	secretary	secretary	NOUN
inlawrev-3694	518	16	under	under	ADP
inlawrev-3694	518	17	§	§	PROPN
inlawrev-3694	518	18	6011	6011	NUM
inlawrev-3694	518	19	.	.	PUNCT
inlawrev-3694	519	1	i.r.c	i.r.c	NOUN
inlawrev-3694	519	2	.	.	PUNCT
inlawrev-3694	520	1	§	§	PROPN
inlawrev-3694	520	2	6662a(c	6662a(c	NUM
inlawrev-3694	520	3	)	)	PUNCT
inlawrev-3694	520	4	.	.	PUNCT
inlawrev-3694	521	1	however	however	ADV
inlawrev-3694	521	2	,	,	PUNCT
inlawrev-3694	521	3	a	a	DET
inlawrev-3694	521	4	taxpayer	taxpayer	NOUN
inlawrev-3694	521	5	failing	fail	VERB
inlawrev-3694	521	6	to	to	PART
inlawrev-3694	521	7	adequately	adequately	ADV
inlawrev-3694	521	8	disclose	disclose	VERB
inlawrev-3694	521	9	in	in	ADP
inlawrev-3694	521	10	accordance	accordance	NOUN
inlawrev-3694	521	11	with	with	ADP
inlawrev-3694	521	12	the	the	DET
inlawrev-3694	521	13	rules	rule	NOUN
inlawrev-3694	521	14	is	be	AUX
inlawrev-3694	521	15	treated	treat	VERB
inlawrev-3694	521	16	as	as	ADP
inlawrev-3694	521	17	having	having	AUX
inlawrev-3694	521	18	met	meet	VERB
inlawrev-3694	521	19	the	the	DET
inlawrev-3694	521	20	disclosure	disclosure	NOUN
inlawrev-3694	521	21	requirements	requirement	NOUN
inlawrev-3694	521	22	if	if	SCONJ
inlawrev-3694	521	23	the	the	DET
inlawrev-3694	521	24	penalty	penalty	NOUN
inlawrev-3694	521	25	is	be	AUX
inlawrev-3694	521	26	rescinded	rescind	VERB
inlawrev-3694	521	27	under	under	ADP
inlawrev-3694	521	28	new	new	ADJ
inlawrev-3694	521	29	§	§	PROPN
inlawrev-3694	521	30	6707a(d	6707a(d	NOUN
inlawrev-3694	521	31	)	)	PUNCT
inlawrev-3694	521	32	(	(	PUNCT
inlawrev-3694	521	33	granting	grant	VERB
inlawrev-3694	521	34	the	the	DET
inlawrev-3694	521	35	commissioner	commissioner	NOUN
inlawrev-3694	521	36	of	of	ADP
inlawrev-3694	521	37	the	the	DET
inlawrev-3694	521	38	i.r.s	i.r.	NOUN
inlawrev-3694	521	39	.	.	PUNCT
inlawrev-3694	522	1	the	the	DET
inlawrev-3694	522	2	power	power	NOUN
inlawrev-3694	522	3	to	to	PART
inlawrev-3694	522	4	rescind	rescind	VERB
inlawrev-3694	522	5	penalties	penalty	NOUN
inlawrev-3694	522	6	if	if	SCONJ
inlawrev-3694	522	7	rescinding	rescind	VERB
inlawrev-3694	522	8	the	the	DET
inlawrev-3694	522	9	penalty	penalty	NOUN
inlawrev-3694	522	10	would	would	AUX
inlawrev-3694	522	11	promote	promote	VERB
inlawrev-3694	522	12	compliance	compliance	NOUN
inlawrev-3694	522	13	with	with	ADP
inlawrev-3694	522	14	the	the	DET
inlawrev-3694	522	15	internal	internal	ADJ
inlawrev-3694	522	16	revenue	revenue	NOUN
inlawrev-3694	522	17	code	code	NOUN
inlawrev-3694	522	18	and	and	CCONJ
inlawrev-3694	522	19	effective	effective	ADJ
inlawrev-3694	522	20	tax	tax	NOUN
inlawrev-3694	522	21	administration	administration	NOUN
inlawrev-3694	522	22	)	)	PUNCT
inlawrev-3694	522	23	.	.	PUNCT
inlawrev-3694	523	1	i	i	PRON
inlawrev-3694	523	2	d.	d.	PROPN
inlawrev-3694	523	3	§	§	PROPN
inlawrev-3694	523	4	6707a(d	6707a(d	NOUN
inlawrev-3694	523	5	)	)	PUNCT
inlawrev-3694	523	6	.	.	PUNCT
inlawrev-3694	524	1	138	138	NUM
inlawrev-3694	524	2	.	.	PUNCT
inlawrev-3694	525	1	see	see	VERB
inlawrev-3694	525	2	american	american	ADJ
inlawrev-3694	525	3	jobs	job	NOUN
inlawrev-3694	525	4	creation	creation	PROPN
inlawrev-3694	525	5	act	act	NOUN
inlawrev-3694	525	6	of	of	ADP
inlawrev-3694	525	7	2004	2004	NUM
inlawrev-3694	525	8	,	,	PUNCT
inlawrev-3694	525	9	§	§	PROPN
inlawrev-3694	525	10	812(c	812(c	NUM
inlawrev-3694	525	11	)	)	PUNCT
inlawrev-3694	525	12	(	(	PUNCT
inlawrev-3694	525	13	amending	amend	VERB
inlawrev-3694	525	14	§	§	PROPN
inlawrev-3694	525	15	6664	6664	NUM
inlawrev-3694	525	16	by	by	ADP
inlawrev-3694	525	17	adding	add	VERB
inlawrev-3694	525	18	subsection	subsection	NOUN
inlawrev-3694	525	19	(	(	PUNCT
inlawrev-3694	525	20	d	d	NOUN
inlawrev-3694	525	21	)	)	PUNCT
inlawrev-3694	525	22	)	)	PUNCT
inlawrev-3694	525	23	.	.	PUNCT
inlawrev-3694	526	1	139	139	NUM
inlawrev-3694	526	2	.	.	PUNCT
inlawrev-3694	526	3	i.r.c	i.r.c	NOUN
inlawrev-3694	526	4	.	.	PUNCT
inlawrev-3694	527	1	§	§	PROPN
inlawrev-3694	527	2	6664(d	6664(d	PROPN
inlawrev-3694	527	3	)	)	PUNCT
inlawrev-3694	527	4	.	.	PUNCT
inlawrev-3694	528	1	140	140	NUM
inlawrev-3694	528	2	.	.	PUNCT
inlawrev-3694	528	3	/^.	/^.	PUNCT
inlawrev-3694	529	1	§	§	PROPN
inlawrev-3694	529	2	6664(d)(3	6664(d)(3	NOUN
inlawrev-3694	529	3	)	)	PUNCT
inlawrev-3694	529	4	.	.	PUNCT
inlawrev-3694	530	1	141	141	NUM
inlawrev-3694	530	2	.	.	PUNCT
inlawrev-3694	531	1	/j	/j	INTJ
inlawrev-3694	531	2	.	.	PUNCT
inlawrev-3694	532	1	§	§	PROPN
inlawrev-3694	532	2	6664(d)(3)(b)(iii	6664(d)(3)(b)(iii	PROPN
inlawrev-3694	532	3	)	)	PUNCT
inlawrev-3694	532	4	.	.	PUNCT
inlawrev-3694	533	1	142	142	NUM
inlawrev-3694	533	2	.	.	PUNCT
inlawrev-3694	534	1	see	see	VERB
inlawrev-3694	534	2	i	i	PRON
inlawrev-3694	534	3	d.	d.	PROPN
inlawrev-3694	534	4	6664(d)(3)(b)(ii	6664(d)(3)(b)(ii	NUM
inlawrev-3694	534	5	)	)	PUNCT
inlawrev-3694	534	6	providing	provide	VERB
inlawrev-3694	534	7	:	:	PUNCT
inlawrev-3694	534	8	(	(	PUNCT
inlawrev-3694	534	9	ii	ii	NOUN
inlawrev-3694	534	10	)	)	PUNCT
inlawrev-3694	534	11	disqualified	disqualify	VERB
inlawrev-3694	534	12	tax	tax	NOUN
inlawrev-3694	534	13	advisors.—a	advisors.—a	PROPN
inlawrev-3694	534	14	tax	tax	NOUN
inlawrev-3694	534	15	advisor	advisor	NOUN
inlawrev-3694	534	16	is	be	AUX
inlawrev-3694	534	17	described	describe	VERB
inlawrev-3694	534	18	in	in	ADP
inlawrev-3694	534	19	this	this	DET
inlawrev-3694	534	20	clause	clause	NOUN
inlawrev-3694	534	21	if	if	SCONJ
inlawrev-3694	534	22	the	the	DET
inlawrev-3694	534	23	tax	tax	NOUN
inlawrev-3694	534	24	advisor	advisor	NOUN
inlawrev-3694	534	25	—	—	PUNCT
inlawrev-3694	534	26	(	(	PUNCT
inlawrev-3694	534	27	i	i	NOUN
inlawrev-3694	534	28	)	)	PUNCT
inlawrev-3694	534	29	is	be	AUX
inlawrev-3694	534	30	a	a	DET
inlawrev-3694	534	31	material	material	ADJ
inlawrev-3694	534	32	advisor	advisor	NOUN
inlawrev-3694	534	33	(	(	PUNCT
inlawrev-3694	534	34	within	within	ADP
inlawrev-3694	534	35	the	the	DET
inlawrev-3694	534	36	meaning	meaning	NOUN
inlawrev-3694	534	37	of	of	ADP
inlawrev-3694	534	38	section	section	NOUN
inlawrev-3694	534	39	611	611	NUM
inlawrev-3694	534	40	1(b)(1	1(b)(1	NUM
inlawrev-3694	534	41	)	)	PUNCT
inlawrev-3694	534	42	)	)	PUNCT
inlawrev-3694	534	43	and	and	CCONJ
inlawrev-3694	534	44	participates	participate	VERB
inlawrev-3694	534	45	in	in	ADP
inlawrev-3694	534	46	the	the	DET
inlawrev-3694	534	47	organization	organization	NOUN
inlawrev-3694	534	48	,	,	PUNCT
inlawrev-3694	534	49	management	management	NOUN
inlawrev-3694	534	50	,	,	PUNCT
inlawrev-3694	534	51	promotion	promotion	NOUN
inlawrev-3694	534	52	,	,	PUNCT
inlawrev-3694	534	53	or	or	CCONJ
inlawrev-3694	534	54	sale	sale	NOUN
inlawrev-3694	534	55	of	of	ADP
inlawrev-3694	534	56	the	the	DET
inlawrev-3694	534	57	transaction	transaction	NOUN
inlawrev-3694	534	58	or	or	CCONJ
inlawrev-3694	534	59	is	be	AUX
inlawrev-3694	534	60	related	relate	VERB
inlawrev-3694	534	61	(	(	PUNCT
inlawrev-3694	534	62	within	within	ADP
inlawrev-3694	534	63	the	the	DET
inlawrev-3694	534	64	meaning	meaning	NOUN
inlawrev-3694	534	65	of	of	ADP
inlawrev-3694	534	66	secdon	secdon	PROPN
inlawrev-3694	534	67	267(b	267(b	PROPN
inlawrev-3694	534	68	)	)	PUNCT
inlawrev-3694	534	69	or	or	CCONJ
inlawrev-3694	534	70	707(b)(1	707(b)(1	NUM
inlawrev-3694	534	71	)	)	PUNCT
inlawrev-3694	534	72	)	)	PUNCT
inlawrev-3694	534	73	to	to	ADP
inlawrev-3694	534	74	any	any	DET
inlawrev-3694	534	75	person	person	NOUN
inlawrev-3694	534	76	who	who	PRON
inlawrev-3694	534	77	so	so	ADV
inlawrev-3694	534	78	participates	participate	VERB
inlawrev-3694	534	79	,	,	PUNCT
inlawrev-3694	534	80	(	(	PUNCT
inlawrev-3694	534	81	ii	ii	NOUN
inlawrev-3694	534	82	)	)	PUNCT
inlawrev-3694	534	83	is	be	AUX
inlawrev-3694	534	84	compensated	compensate	VERB
inlawrev-3694	534	85	directly	directly	ADV
inlawrev-3694	534	86	or	or	CCONJ
inlawrev-3694	534	87	indirectly	indirectly	ADV
inlawrev-3694	534	88	by	by	ADP
inlawrev-3694	534	89	a	a	DET
inlawrev-3694	534	90	material	material	NOUN
inlawrev-3694	534	91	advisor	advisor	NOUN
inlawrev-3694	534	92	with	with	ADP
inlawrev-3694	534	93	respect	respect	NOUN
inlawrev-3694	534	94	to	to	ADP
inlawrev-3694	534	95	the	the	DET
inlawrev-3694	534	96	transaction	transaction	NOUN
inlawrev-3694	534	97	,	,	PUNCT
inlawrev-3694	534	98	(	(	PUNCT
inlawrev-3694	534	99	iii	iii	X
inlawrev-3694	534	100	)	)	PUNCT
inlawrev-3694	534	101	has	have	VERB
inlawrev-3694	534	102	a	a	DET
inlawrev-3694	534	103	fee	fee	NOUN
inlawrev-3694	534	104	arrangement	arrangement	NOUN
inlawrev-3694	534	105	with	with	ADP
inlawrev-3694	534	106	respect	respect	NOUN
inlawrev-3694	534	107	to	to	ADP
inlawrev-3694	534	108	the	the	DET
inlawrev-3694	534	109	transaction	transaction	NOUN
inlawrev-3694	534	110	which	which	PRON
inlawrev-3694	534	111	is	be	AUX
inlawrev-3694	534	112	contingent	contingent	ADJ
inlawrev-3694	534	113	on	on	ADP
inlawrev-3694	534	114	all	all	DET
inlawrev-3694	534	115	or	or	CCONJ
inlawrev-3694	534	116	part	part	NOUN
inlawrev-3694	534	117	of	of	ADP
inlawrev-3694	534	118	the	the	DET
inlawrev-3694	534	119	intended	intend	VERB
inlawrev-3694	534	120	tax	tax	NOUN
inlawrev-3694	534	121	benefits	benefit	NOUN
inlawrev-3694	534	122	from	from	ADP
inlawrev-3694	534	123	the	the	DET
inlawrev-3694	534	124	transaction	transaction	NOUN
inlawrev-3694	534	125	being	be	AUX
inlawrev-3694	534	126	sustained	sustain	VERB
inlawrev-3694	534	127	,	,	PUNCT
inlawrev-3694	534	128	or	or	CCONJ
inlawrev-3694	534	129	2005	2005	NUM
inlawrev-3694	534	130	]	]	PUNCT
inlawrev-3694	534	131	tax	tax	NOUN
inlawrev-3694	534	132	motivated	motivate	VERB
inlawrev-3694	534	133	transactions	transaction	NOUN
inlawrev-3694	534	134	3	3	NUM
inlawrev-3694	534	135	1	1	NUM
inlawrev-3694	534	136	5	5	NUM
inlawrev-3694	534	137	definition	definition	NOUN
inlawrev-3694	534	138	appears	appear	VERB
inlawrev-3694	534	139	to	to	PART
inlawrev-3694	534	140	broadly	broadly	ADV
inlawrev-3694	534	141	encompass	encompass	VERB
inlawrev-3694	534	142	many	many	ADJ
inlawrev-3694	534	143	advisors	advisor	NOUN
inlawrev-3694	534	144	who	who	PRON
inlawrev-3694	534	145	would	would	AUX
inlawrev-3694	534	146	seek	seek	VERB
inlawrev-3694	534	147	to	to	PART
inlawrev-3694	534	148	market	market	VERB
inlawrev-3694	534	149	tax	tax	NOUN
inlawrev-3694	534	150	shelter	shelter	NOUN
inlawrev-3694	534	151	opinions	opinion	NOUN
inlawrev-3694	534	152	.	.	PUNCT
inlawrev-3694	535	1	'	'	PUNCT
inlawrev-3694	535	2	"	"	PUNCT
inlawrev-3694	535	3	^^	^^	CCONJ
inlawrev-3694	535	4	the	the	DET
inlawrev-3694	535	5	ability	ability	NOUN
inlawrev-3694	535	6	of	of	ADP
inlawrev-3694	535	7	a	a	DET
inlawrev-3694	535	8	taxpayer	taxpayer	NOUN
inlawrev-3694	535	9	to	to	PART
inlawrev-3694	535	10	rely	rely	VERB
inlawrev-3694	535	11	upon	upon	SCONJ
inlawrev-3694	535	12	an	an	DET
inlawrev-3694	535	13	opinion	opinion	NOUN
inlawrev-3694	535	14	of	of	ADP
inlawrev-3694	535	15	a	a	DET
inlawrev-3694	535	16	tax	tax	NOUN
inlawrev-3694	535	17	advisor	advisor	NOUN
inlawrev-3694	535	18	that	that	PRON
inlawrev-3694	535	19	engages	engage	VERB
inlawrev-3694	535	20	in	in	ADP
inlawrev-3694	535	21	marketing	marketing	NOUN
inlawrev-3694	535	22	tax	tax	NOUN
inlawrev-3694	535	23	"	"	PUNCT
inlawrev-3694	535	24	opinions	opinion	NOUN
inlawrev-3694	535	25	"	"	PUNCT
inlawrev-3694	535	26	to	to	PART
inlawrev-3694	535	27	avoid	avoid	VERB
inlawrev-3694	535	28	penalties	penalty	NOUN
inlawrev-3694	535	29	would	would	AUX
inlawrev-3694	535	30	appear	appear	VERB
inlawrev-3694	535	31	to	to	PART
inlawrev-3694	535	32	be	be	AUX
inlawrev-3694	535	33	severely	severely	ADV
inlawrev-3694	535	34	undermined	undermined	ADJ
inlawrev-3694	535	35	under	under	ADP
inlawrev-3694	535	36	the	the	DET
inlawrev-3694	535	37	new	new	ADJ
inlawrev-3694	535	38	rule	rule	NOUN
inlawrev-3694	535	39	.	.	PUNCT
inlawrev-3694	536	1	further	far	ADV
inlawrev-3694	536	2	,	,	PUNCT
inlawrev-3694	536	3	even	even	ADV
inlawrev-3694	536	4	if	if	SCONJ
inlawrev-3694	536	5	the	the	DET
inlawrev-3694	536	6	tax	tax	NOUN
inlawrev-3694	536	7	advisor	advisor	NOUN
inlawrev-3694	536	8	is	be	AUX
inlawrev-3694	536	9	not	not	PART
inlawrev-3694	536	10	disqualified	disqualify	VERB
inlawrev-3694	536	11	under	under	ADP
inlawrev-3694	536	12	the	the	DET
inlawrev-3694	536	13	above	above	ADJ
inlawrev-3694	536	14	rules	rule	NOUN
inlawrev-3694	536	15	,	,	PUNCT
inlawrev-3694	536	16	the	the	DET
inlawrev-3694	536	17	opinion	opinion	NOUN
inlawrev-3694	536	18	itself	itself	PRON
inlawrev-3694	536	19	may	may	AUX
inlawrev-3694	536	20	be	be	AUX
inlawrev-3694	536	21	disqualified	disqualify	VERB
inlawrev-3694	536	22	if	if	SCONJ
inlawrev-3694	536	23	it	it	PRON
inlawrev-3694	536	24	is	be	AUX
inlawrev-3694	536	25	not	not	PART
inlawrev-3694	536	26	supported	support	VERB
inlawrev-3694	536	27	by	by	ADP
inlawrev-3694	536	28	accurate	accurate	ADJ
inlawrev-3694	536	29	and	and	CCONJ
inlawrev-3694	536	30	complete	complete	ADJ
inlawrev-3694	536	31	facts	fact	NOUN
inlawrev-3694	536	32	.	.	PUNCT
inlawrev-3694	537	1	in	in	ADP
inlawrev-3694	537	2	general	general	ADJ
inlawrev-3694	537	3	,	,	PUNCT
inlawrev-3694	537	4	an	an	DET
inlawrev-3694	537	5	opinion	opinion	NOUN
inlawrev-3694	537	6	is	be	AUX
inlawrev-3694	537	7	disqualified	disqualify	VERB
inlawrev-3694	537	8	if	if	SCONJ
inlawrev-3694	537	9	it	it	PRON
inlawrev-3694	537	10	is	be	AUX
inlawrev-3694	537	11	based	base	VERB
inlawrev-3694	537	12	upon	upon	SCONJ
inlawrev-3694	537	13	unreasonable	unreasonable	ADJ
inlawrev-3694	537	14	factual	factual	ADJ
inlawrev-3694	537	15	assumptions	assumption	NOUN
inlawrev-3694	537	16	,	,	PUNCT
inlawrev-3694	537	17	unreasonable	unreasonable	ADJ
inlawrev-3694	537	18	taxpayer	taxpayer	NOUN
inlawrev-3694	537	19	representations	representation	NOUN
inlawrev-3694	537	20	or	or	CCONJ
inlawrev-3694	537	21	fails	fail	VERB
inlawrev-3694	537	22	to	to	PART
inlawrev-3694	537	23	identify	identify	VERB
inlawrev-3694	537	24	and	and	CCONJ
inlawrev-3694	537	25	consider	consider	VERB
inlawrev-3694	537	26	all	all	DET
inlawrev-3694	537	27	relevant	relevant	ADJ
inlawrev-3694	537	28	facts	fact	NOUN
inlawrev-3694	537	29	.	.	PUNCT
inlawrev-3694	538	1	^"^"^	^"^"^	PROPN
inlawrev-3694	538	2	c.	c.	PROPN
inlawrev-3694	538	3	disclosure	disclosure	NOUN
inlawrev-3694	538	4	ofreportable	ofreportable	ADJ
inlawrev-3694	538	5	transactions.—prior	transactions.—prior	NUM
inlawrev-3694	538	6	to	to	ADP
inlawrev-3694	538	7	the	the	DET
inlawrev-3694	538	8	jobs	job	NOUN
inlawrev-3694	538	9	act	act	NOUN
inlawrev-3694	538	10	and	and	CCONJ
inlawrev-3694	538	11	over	over	ADP
inlawrev-3694	538	12	the	the	DET
inlawrev-3694	538	13	last	last	ADJ
inlawrev-3694	538	14	several	several	ADJ
inlawrev-3694	538	15	years	year	NOUN
inlawrev-3694	538	16	,	,	PUNCT
inlawrev-3694	538	17	the	the	DET
inlawrev-3694	538	18	treasury	treasury	PROPN
inlawrev-3694	538	19	department	department	PROPN
inlawrev-3694	538	20	and	and	CCONJ
inlawrev-3694	538	21	the	the	DET
inlawrev-3694	538	22	irs	irs	PROPN
inlawrev-3694	538	23	increased	increase	VERB
inlawrev-3694	538	24	efforts	effort	NOUN
inlawrev-3694	538	25	in	in	ADP
inlawrev-3694	538	26	an	an	DET
inlawrev-3694	538	27	attempt	attempt	NOUN
inlawrev-3694	538	28	to	to	PART
inlawrev-3694	538	29	thwart	thwart	VERB
inlawrev-3694	538	30	abusive	abusive	ADJ
inlawrev-3694	538	31	tax	tax	NOUN
inlawrev-3694	538	32	avoidance	avoidance	NOUN
inlawrev-3694	538	33	activities	activity	NOUN
inlawrev-3694	538	34	.	.	PUNCT
inlawrev-3694	539	1	the	the	DET
inlawrev-3694	539	2	treasury	treasury	PROPN
inlawrev-3694	539	3	department	department	PROPN
inlawrev-3694	539	4	finalized	finalize	VERB
inlawrev-3694	539	5	regulations	regulation	NOUN
inlawrev-3694	539	6	under	under	ADP
inlawrev-3694	539	7	§	§	PROPN
inlawrev-3694	539	8	6011	6011	NUM
inlawrev-3694	539	9	requiring	require	VERB
inlawrev-3694	539	10	disclosure	disclosure	NOUN
inlawrev-3694	539	11	by	by	ADP
inlawrev-3694	539	12	taxpayers	taxpayer	NOUN
inlawrev-3694	539	13	of	of	ADP
inlawrev-3694	539	14	certain	certain	ADJ
inlawrev-3694	539	15	abusive	abusive	ADJ
inlawrev-3694	539	16	transactions	transaction	NOUN
inlawrev-3694	539	17	called	call	VERB
inlawrev-3694	539	18	"	"	PUNCT
inlawrev-3694	539	19	reportable	reportable	ADJ
inlawrev-3694	539	20	transactions	transaction	NOUN
inlawrev-3694	539	21	.	.	PUNCT
inlawrev-3694	540	1	"	"	PUNCT
inlawrev-3694	540	2	''	''	PUNCT
inlawrev-3694	540	3	*	*	X
inlawrev-3694	540	4	^	^	SYM
inlawrev-3694	540	5	six	six	NUM
inlawrev-3694	540	6	categories	category	NOUN
inlawrev-3694	540	7	of	of	ADP
inlawrev-3694	540	8	reportable	reportable	ADJ
inlawrev-3694	540	9	transactions	transaction	NOUN
inlawrev-3694	540	10	exist	exist	VERB
inlawrev-3694	540	11	under	under	ADP
inlawrev-3694	540	12	the	the	DET
inlawrev-3694	540	13	regulations	regulation	NOUN
inlawrev-3694	540	14	each	each	PRON
inlawrev-3694	540	15	having	have	VERB
inlawrev-3694	540	16	independent	independent	ADJ
inlawrev-3694	540	17	characteristics	characteristic	NOUN
inlawrev-3694	540	18	.	.	PUNCT
inlawrev-3694	541	1	'"^^	'"^^	NOUN
inlawrev-3694	541	2	at	at	ADV
inlawrev-3694	541	3	least	least	ADV
inlawrev-3694	541	4	one	one	NUM
inlawrev-3694	541	5	commentator	commentator	NOUN
inlawrev-3694	541	6	has	have	AUX
inlawrev-3694	541	7	pointed	point	VERB
inlawrev-3694	541	8	out	out	ADP
inlawrev-3694	541	9	that	that	SCONJ
inlawrev-3694	541	10	the	the	DET
inlawrev-3694	541	11	creation	creation	NOUN
inlawrev-3694	541	12	of	of	ADP
inlawrev-3694	541	13	the	the	DET
inlawrev-3694	541	14	six	six	NUM
inlawrev-3694	541	15	largely	largely	ADV
inlawrev-3694	541	16	unrelated	unrelated	ADJ
inlawrev-3694	541	17	attributes	attribute	NOUN
inlawrev-3694	541	18	suggests	suggest	VERB
inlawrev-3694	541	19	that	that	SCONJ
inlawrev-3694	541	20	the	the	DET
inlawrev-3694	541	21	irs	irs	PROPN
inlawrev-3694	541	22	lacks	lack	VERB
inlawrev-3694	541	23	a	a	DET
inlawrev-3694	541	24	well	well	ADV
inlawrev-3694	541	25	defined	define	VERB
inlawrev-3694	541	26	principle	principle	NOUN
inlawrev-3694	541	27	for	for	ADP
inlawrev-3694	541	28	distinguishing	distinguish	VERB
inlawrev-3694	541	29	between	between	ADP
inlawrev-3694	541	30	legitimate	legitimate	ADJ
inlawrev-3694	541	31	and	and	CCONJ
inlawrev-3694	541	32	illegitimate	illegitimate	ADJ
inlawrev-3694	541	33	transactions	transaction	NOUN
inlawrev-3694	541	34	.	.	PUNCT
inlawrev-3694	542	1	'"^^	'"^^	NOUN
inlawrev-3694	542	2	under	under	ADP
inlawrev-3694	542	3	these	these	DET
inlawrev-3694	542	4	recent	recent	ADJ
inlawrev-3694	542	5	regulations	regulation	NOUN
inlawrev-3694	542	6	,	,	PUNCT
inlawrev-3694	542	7	while	while	SCONJ
inlawrev-3694	542	8	disclosure	disclosure	NOUN
inlawrev-3694	542	9	of	of	ADP
inlawrev-3694	542	10	reportable	reportable	ADJ
inlawrev-3694	542	11	transactions	transaction	NOUN
inlawrev-3694	542	12	was	be	AUX
inlawrev-3694	542	13	mandatory	mandatory	ADJ
inlawrev-3694	542	14	,	,	PUNCT
inlawrev-3694	542	15	there	there	PRON
inlawrev-3694	542	16	was	be	VERB
inlawrev-3694	542	17	no	no	DET
inlawrev-3694	542	18	specific	specific	ADJ
inlawrev-3694	542	19	penalty	penalty	NOUN
inlawrev-3694	542	20	imposed	impose	VERB
inlawrev-3694	542	21	on	on	ADP
inlawrev-3694	542	22	a	a	DET
inlawrev-3694	542	23	taxpayer	taxpayer	NOUN
inlawrev-3694	542	24	who	who	PRON
inlawrev-3694	542	25	fails	fail	VERB
inlawrev-3694	542	26	to	to	PART
inlawrev-3694	542	27	(	(	PUNCT
inlawrev-3694	542	28	iv	iv	X
inlawrev-3694	542	29	)	)	PUNCT
inlawrev-3694	542	30	as	as	SCONJ
inlawrev-3694	542	31	determined	determine	VERB
inlawrev-3694	542	32	under	under	ADP
inlawrev-3694	542	33	regulations	regulation	NOUN
inlawrev-3694	542	34	prescribed	prescribe	VERB
inlawrev-3694	542	35	by	by	ADP
inlawrev-3694	542	36	the	the	DET
inlawrev-3694	542	37	secretary	secretary	NOUN
inlawrev-3694	542	38	,	,	PUNCT
inlawrev-3694	542	39	has	have	VERB
inlawrev-3694	542	40	a	a	DET
inlawrev-3694	542	41	disqualifying	disqualifying	ADJ
inlawrev-3694	542	42	financial	financial	ADJ
inlawrev-3694	542	43	interest	interest	NOUN
inlawrev-3694	542	44	with	with	ADP
inlawrev-3694	542	45	respect	respect	NOUN
inlawrev-3694	542	46	to	to	ADP
inlawrev-3694	542	47	the	the	DET
inlawrev-3694	542	48	transaction	transaction	NOUN
inlawrev-3694	542	49	.	.	PUNCT
inlawrev-3694	543	1	interim	interim	ADJ
inlawrev-3694	543	2	guidance	guidance	NOUN
inlawrev-3694	543	3	has	have	AUX
inlawrev-3694	543	4	been	be	AUX
inlawrev-3694	543	5	issued	issue	VERB
inlawrev-3694	543	6	under	under	ADP
inlawrev-3694	543	7	irs	irs	PROPN
inlawrev-3694	543	8	notice	notice	NOUN
inlawrev-3694	543	9	2004	2004	NUM
inlawrev-3694	543	10	-	-	SYM
inlawrev-3694	543	11	80	80	NUM
inlawrev-3694	543	12	providing	provide	VERB
inlawrev-3694	543	13	that	that	SCONJ
inlawrev-3694	543	14	a	a	DET
inlawrev-3694	543	15	"	"	PUNCT
inlawrev-3694	543	16	material	material	NOUN
inlawrev-3694	543	17	advisor	advisor	NOUN
inlawrev-3694	543	18	"	"	PUNCT
inlawrev-3694	543	19	is	be	AUX
inlawrev-3694	543	20	defined	define	VERB
inlawrev-3694	543	21	in	in	ADP
inlawrev-3694	543	22	treas	treas	PROPN
inlawrev-3694	543	23	.	.	PUNCT
inlawrev-3694	544	1	reg	reg	PROPN
inlawrev-3694	544	2	.	.	PUNCT
inlawrev-3694	545	1	§	§	PROPN
inlawrev-3694	545	2	301.61	301.61	NUM
inlawrev-3694	545	3	12	12	NUM
inlawrev-3694	545	4	-	-	PUNCT
inlawrev-3694	545	5	l(c)(2	l(c)(2	NOUN
inlawrev-3694	545	6	)	)	PUNCT
inlawrev-3694	545	7	,	,	PUNCT
inlawrev-3694	545	8	(	(	PUNCT
inlawrev-3694	545	9	c)(3	c)(3	NOUN
inlawrev-3694	545	10	)	)	PUNCT
inlawrev-3694	545	11	and	and	CCONJ
inlawrev-3694	545	12	(	(	PUNCT
inlawrev-3694	545	13	d	d	X
inlawrev-3694	545	14	)	)	PUNCT
inlawrev-3694	545	15	(	(	PUNCT
inlawrev-3694	545	16	2003	2003	NUM
inlawrev-3694	545	17	)	)	PUNCT
inlawrev-3694	545	18	.	.	PUNCT
inlawrev-3694	546	1	irs	irs	PROPN
inlawrev-3694	546	2	notice	notice	VERB
inlawrev-3694	546	3	2004	2004	NUM
inlawrev-3694	546	4	-	-	SYM
inlawrev-3694	546	5	80	80	NUM
inlawrev-3694	546	6	,	,	PUNCT
inlawrev-3694	546	7	2004	2004	NUM
inlawrev-3694	546	8	-	-	SYM
inlawrev-3694	546	9	50	50	NUM
inlawrev-3694	546	10	i.r.b	i.r.b	NOUN
inlawrev-3694	546	11	.	.	PUNCT
inlawrev-3694	547	1	963	963	NUM
inlawrev-3694	547	2	(	(	PUNCT
inlawrev-3694	547	3	dec	dec	PROPN
inlawrev-3694	547	4	.	.	PROPN
inlawrev-3694	547	5	13	13	NUM
inlawrev-3694	547	6	,	,	PUNCT
inlawrev-3694	547	7	2004	2004	NUM
inlawrev-3694	547	8	)	)	PUNCT
inlawrev-3694	547	9	.	.	PUNCT
inlawrev-3694	548	1	in	in	ADP
inlawrev-3694	548	2	short	short	ADJ
inlawrev-3694	548	3	,	,	PUNCT
inlawrev-3694	548	4	a	a	DET
inlawrev-3694	548	5	material	material	NOUN
inlawrev-3694	548	6	advisor	advisor	NOUN
inlawrev-3694	548	7	is	be	AUX
inlawrev-3694	548	8	defined	define	VERB
inlawrev-3694	548	9	as	as	ADP
inlawrev-3694	548	10	a	a	DET
inlawrev-3694	548	11	person	person	NOUN
inlawrev-3694	548	12	who	who	PRON
inlawrev-3694	548	13	provides	provide	VERB
inlawrev-3694	548	14	aid	aid	NOUN
inlawrev-3694	548	15	,	,	PUNCT
inlawrev-3694	548	16	assistance	assistance	NOUN
inlawrev-3694	548	17	,	,	PUNCT
inlawrev-3694	548	18	or	or	CCONJ
inlawrev-3694	548	19	advice	advice	NOUN
inlawrev-3694	548	20	in	in	ADP
inlawrev-3694	548	21	organizing	organize	VERB
inlawrev-3694	548	22	,	,	PUNCT
inlawrev-3694	548	23	promoting	promote	VERB
inlawrev-3694	548	24	,	,	PUNCT
inlawrev-3694	548	25	carrying	carry	VERB
inlawrev-3694	548	26	out	out	ADP
inlawrev-3694	548	27	,	,	PUNCT
inlawrev-3694	548	28	insuring	insuring	NOUN
inlawrev-3694	548	29	,	,	PUNCT
inlawrev-3694	548	30	or	or	CCONJ
inlawrev-3694	548	31	selling	sell	VERB
inlawrev-3694	548	32	a	a	DET
inlawrev-3694	548	33	reportable	reportable	ADJ
inlawrev-3694	548	34	transaction	transaction	NOUN
inlawrev-3694	548	35	and	and	CCONJ
inlawrev-3694	548	36	who	who	PRON
inlawrev-3694	548	37	derives	derive	VERB
inlawrev-3694	548	38	gross	gross	ADJ
inlawrev-3694	548	39	income	income	NOUN
inlawrev-3694	548	40	in	in	ADP
inlawrev-3694	548	41	excess	excess	NOUN
inlawrev-3694	548	42	of	of	ADP
inlawrev-3694	548	43	$	$	SYM
inlawrev-3694	548	44	250,000	250,000	NUM
inlawrev-3694	548	45	.	.	PUNCT
inlawrev-3694	549	1	see	see	VERB
inlawrev-3694	549	2	treas	treas	PROPN
inlawrev-3694	549	3	.	.	PUNCT
inlawrev-3694	550	1	reg	reg	PROPN
inlawrev-3694	550	2	.	.	PUNCT
inlawrev-3694	551	1	§	§	PROPN
inlawrev-3694	551	2	301.61121(c)(3	301.61121(c)(3	NUM
inlawrev-3694	551	3	)	)	PUNCT
inlawrev-3694	551	4	(	(	PUNCT
inlawrev-3694	551	5	as	as	SCONJ
inlawrev-3694	551	6	amended	amend	VERB
inlawrev-3694	551	7	in	in	ADP
inlawrev-3694	551	8	2003	2003	NUM
inlawrev-3694	551	9	)	)	PUNCT
inlawrev-3694	551	10	.	.	PUNCT
inlawrev-3694	552	1	the	the	DET
inlawrev-3694	552	2	gross	gross	ADJ
inlawrev-3694	552	3	income	income	NOUN
inlawrev-3694	552	4	amount	amount	NOUN
inlawrev-3694	552	5	is	be	AUX
inlawrev-3694	552	6	reduced	reduce	VERB
inlawrev-3694	552	7	to	to	ADP
inlawrev-3694	552	8	$	$	SYM
inlawrev-3694	552	9	50,000	50,000	NUM
inlawrev-3694	552	10	for	for	ADP
inlawrev-3694	552	11	a	a	DET
inlawrev-3694	552	12	transaction	transaction	NOUN
inlawrev-3694	552	13	if	if	SCONJ
inlawrev-3694	552	14	any	any	DET
inlawrev-3694	552	15	person	person	NOUN
inlawrev-3694	552	16	to	to	ADP
inlawrev-3694	552	17	whom	whom	PRON
inlawrev-3694	552	18	or	or	CCONJ
inlawrev-3694	552	19	for	for	ADP
inlawrev-3694	552	20	whose	whose	DET
inlawrev-3694	552	21	benefit	benefit	NOUN
inlawrev-3694	552	22	a	a	DET
inlawrev-3694	552	23	potential	potential	ADJ
inlawrev-3694	552	24	material	material	NOUN
inlawrev-3694	552	25	advisor	advisor	NOUN
inlawrev-3694	552	26	makes	make	VERB
inlawrev-3694	552	27	or	or	CCONJ
inlawrev-3694	552	28	provides	provide	VERB
inlawrev-3694	552	29	a	a	DET
inlawrev-3694	552	30	tax	tax	NOUN
inlawrev-3694	552	31	statement	statement	NOUN
inlawrev-3694	552	32	with	with	ADP
inlawrev-3694	552	33	respect	respect	NOUN
inlawrev-3694	552	34	to	to	ADP
inlawrev-3694	552	35	the	the	DET
inlawrev-3694	552	36	transaction	transaction	NOUN
inlawrev-3694	552	37	is	be	AUX
inlawrev-3694	552	38	a	a	DET
inlawrev-3694	552	39	partnership	partnership	NOUN
inlawrev-3694	552	40	or	or	CCONJ
inlawrev-3694	552	41	trust	trust	NOUN
inlawrev-3694	552	42	.	.	PUNCT
inlawrev-3694	553	1	i	i	PRON
inlawrev-3694	553	2	d.	d.	PROPN
inlawrev-3694	553	3	143	143	NUM
inlawrev-3694	553	4	.	.	PUNCT
inlawrev-3694	554	1	i.r.c	i.r.c	PROPN
inlawrev-3694	554	2	.	.	PUNCT
inlawrev-3694	555	1	§	§	PROPN
inlawrev-3694	555	2	6664(d)(3)(b)(ii	6664(d)(3)(b)(ii	NUM
inlawrev-3694	555	3	)	)	PUNCT
inlawrev-3694	555	4	.	.	PUNCT
inlawrev-3694	556	1	144	144	NUM
inlawrev-3694	556	2	.	.	PUNCT
inlawrev-3694	556	3	see	see	VERB
inlawrev-3694	556	4	i	i	PRON
inlawrev-3694	556	5	d.	d.	PROPN
inlawrev-3694	556	6	§	§	PROPN
inlawrev-3694	556	7	6664(d)(3)(b)(iii	6664(d)(3)(b)(iii	PROPN
inlawrev-3694	556	8	)	)	PUNCT
inlawrev-3694	556	9	providing	provide	VERB
inlawrev-3694	556	10	:	:	PUNCT
inlawrev-3694	556	11	(	(	PUNCT
inlawrev-3694	556	12	iii	iii	NOUN
inlawrev-3694	556	13	)	)	PUNCT
inlawrev-3694	556	14	disqualified	disqualify	VERB
inlawrev-3694	556	15	opinions.—for	opinions.—for	ADP
inlawrev-3694	556	16	purposes	purpose	NOUN
inlawrev-3694	556	17	ofclause	ofclause	NOUN
inlawrev-3694	556	18	(	(	PUNCT
inlawrev-3694	556	19	i	i	NOUN
inlawrev-3694	556	20	)	)	PUNCT
inlawrev-3694	556	21	,	,	PUNCT
inlawrev-3694	556	22	an	an	DET
inlawrev-3694	556	23	opinion	opinion	NOUN
inlawrev-3694	556	24	is	be	AUX
inlawrev-3694	556	25	disqualified	disqualify	VERB
inlawrev-3694	556	26	if	if	SCONJ
inlawrev-3694	556	27	the	the	DET
inlawrev-3694	556	28	opinion	opinion	NOUN
inlawrev-3694	556	29	—	—	PUNCT
inlawrev-3694	556	30	(	(	PUNCT
inlawrev-3694	556	31	i	i	NOUN
inlawrev-3694	556	32	)	)	PUNCT
inlawrev-3694	556	33	is	be	AUX
inlawrev-3694	556	34	based	base	VERB
inlawrev-3694	556	35	on	on	ADP
inlawrev-3694	556	36	unreasonable	unreasonable	ADJ
inlawrev-3694	556	37	factual	factual	ADJ
inlawrev-3694	556	38	or	or	CCONJ
inlawrev-3694	556	39	legal	legal	ADJ
inlawrev-3694	556	40	assumptions	assumption	NOUN
inlawrev-3694	556	41	(	(	PUNCT
inlawrev-3694	556	42	including	include	VERB
inlawrev-3694	556	43	assumptions	assumption	NOUN
inlawrev-3694	556	44	as	as	ADP
inlawrev-3694	556	45	to	to	ADP
inlawrev-3694	556	46	future	future	ADJ
inlawrev-3694	556	47	events	event	NOUN
inlawrev-3694	556	48	)	)	PUNCT
inlawrev-3694	556	49	,	,	PUNCT
inlawrev-3694	556	50	(	(	PUNCT
inlawrev-3694	556	51	ii	ii	NOUN
inlawrev-3694	556	52	)	)	PUNCT
inlawrev-3694	556	53	unreasonably	unreasonably	ADV
inlawrev-3694	556	54	relies	rely	VERB
inlawrev-3694	556	55	on	on	ADP
inlawrev-3694	556	56	representations	representation	NOUN
inlawrev-3694	556	57	,	,	PUNCT
inlawrev-3694	556	58	statements	statement	NOUN
inlawrev-3694	556	59	,	,	PUNCT
inlawrev-3694	556	60	findings	finding	NOUN
inlawrev-3694	556	61	,	,	PUNCT
inlawrev-3694	556	62	or	or	CCONJ
inlawrev-3694	556	63	agreements	agreement	NOUN
inlawrev-3694	556	64	of	of	ADP
inlawrev-3694	556	65	the	the	DET
inlawrev-3694	556	66	taxpayer	taxpayer	NOUN
inlawrev-3694	556	67	or	or	CCONJ
inlawrev-3694	556	68	any	any	DET
inlawrev-3694	556	69	other	other	ADJ
inlawrev-3694	556	70	person	person	NOUN
inlawrev-3694	556	71	,	,	PUNCT
inlawrev-3694	556	72	(	(	PUNCT
inlawrev-3694	556	73	iii	iii	X
inlawrev-3694	556	74	)	)	PUNCT
inlawrev-3694	556	75	does	do	AUX
inlawrev-3694	556	76	not	not	PART
inlawrev-3694	556	77	identify	identify	VERB
inlawrev-3694	556	78	and	and	CCONJ
inlawrev-3694	556	79	consider	consider	VERB
inlawrev-3694	556	80	all	all	DET
inlawrev-3694	556	81	relevant	relevant	ADJ
inlawrev-3694	556	82	facts	fact	NOUN
inlawrev-3694	556	83	,	,	PUNCT
inlawrev-3694	556	84	or	or	CCONJ
inlawrev-3694	556	85	(	(	PUNCT
inlawrev-3694	556	86	iv	iv	X
inlawrev-3694	556	87	)	)	PUNCT
inlawrev-3694	556	88	fails	fail	VERB
inlawrev-3694	556	89	to	to	PART
inlawrev-3694	556	90	meet	meet	VERB
inlawrev-3694	556	91	any	any	DET
inlawrev-3694	556	92	other	other	ADJ
inlawrev-3694	556	93	requirement	requirement	NOUN
inlawrev-3694	556	94	as	as	SCONJ
inlawrev-3694	556	95	the	the	DET
inlawrev-3694	556	96	secretary	secretary	NOUN
inlawrev-3694	556	97	may	may	AUX
inlawrev-3694	556	98	prescribe	prescribe	VERB
inlawrev-3694	556	99	.	.	PUNCT
inlawrev-3694	557	1	145	145	NUM
inlawrev-3694	557	2	.	.	PUNCT
inlawrev-3694	557	3	see	see	VERB
inlawrev-3694	557	4	i.r.c	i.r.c	NOUN
inlawrev-3694	557	5	.	.	PUNCT
inlawrev-3694	558	1	§	§	PROPN
inlawrev-3694	558	2	601	601	NUM
inlawrev-3694	558	3	1	1	NUM
inlawrev-3694	558	4	(	(	PUNCT
inlawrev-3694	558	5	2000	2000	NUM
inlawrev-3694	558	6	)	)	PUNCT
inlawrev-3694	558	7	;	;	PUNCT
inlawrev-3694	558	8	see	see	VERB
inlawrev-3694	558	9	also	also	ADV
inlawrev-3694	558	10	treas	treas	PROPN
inlawrev-3694	558	11	.	.	PUNCT
inlawrev-3694	559	1	reg	reg	PROPN
inlawrev-3694	559	2	.	.	PUNCT
inlawrev-3694	560	1	§	§	PROPN
inlawrev-3694	560	2	1.601	1.601	NUM
inlawrev-3694	560	3	1	1	NUM
inlawrev-3694	560	4	-	-	SYM
inlawrev-3694	560	5	4	4	NUM
inlawrev-3694	560	6	(	(	PUNCT
inlawrev-3694	560	7	2003	2003	NUM
inlawrev-3694	560	8	)	)	PUNCT
inlawrev-3694	560	9	.	.	PUNCT
inlawrev-3694	561	1	146	146	NUM
inlawrev-3694	561	2	.	.	PUNCT
inlawrev-3694	562	1	treas	treas	PROPN
inlawrev-3694	562	2	.	.	PUNCT
inlawrev-3694	563	1	reg	reg	PROPN
inlawrev-3694	563	2	.	.	PUNCT
inlawrev-3694	564	1	§	§	PROPN
inlawrev-3694	564	2	1.6011	1.6011	NUM
inlawrev-3694	564	3	-	-	PUNCT
inlawrev-3694	564	4	4(b	4(b	NUM
inlawrev-3694	564	5	)	)	PUNCT
inlawrev-3694	564	6	.	.	PUNCT
inlawrev-3694	565	1	147	147	NUM
inlawrev-3694	565	2	.	.	PUNCT
inlawrev-3694	566	1	developments	development	NOUN
inlawrev-3694	566	2	in	in	ADP
inlawrev-3694	566	3	the	the	DET
inlawrev-3694	566	4	law	law	NOUN
inlawrev-3694	566	5	—	—	PUNCT
inlawrev-3694	566	6	corporation	corporation	NOUN
inlawrev-3694	566	7	and	and	CCONJ
inlawrev-3694	566	8	society	society	NOUN
inlawrev-3694	566	9	:	:	PUNCT
inlawrev-3694	566	10	governmental	governmental	ADJ
inlawrev-3694	566	11	attempts	attempt	NOUN
inlawrev-3694	566	12	to	to	PART
inlawrev-3694	566	13	stem	stem	VERB
inlawrev-3694	566	14	the	the	DET
inlawrev-3694	566	15	rising	rise	VERB
inlawrev-3694	566	16	tide	tide	NOUN
inlawrev-3694	566	17	of	of	ADP
inlawrev-3694	566	18	corporate	corporate	ADJ
inlawrev-3694	566	19	tax	tax	NOUN
inlawrev-3694	566	20	shelters	shelter	NOUN
inlawrev-3694	566	21	,	,	PUNCT
inlawrev-3694	566	22	1	1	NUM
inlawrev-3694	566	23	17	17	NUM
inlawrev-3694	566	24	harv	harv	NOUN
inlawrev-3694	566	25	.	.	PUNCT
inlawrev-3694	567	1	l.	l.	PROPN
inlawrev-3694	567	2	rev	rev	PROPN
inlawrev-3694	567	3	.	.	PROPN
inlawrev-3694	567	4	2249	2249	NUM
inlawrev-3694	567	5	,	,	PUNCT
inlawrev-3694	567	6	2254	2254	NUM
inlawrev-3694	567	7	-	-	SYM
inlawrev-3694	567	8	55	55	NUM
inlawrev-3694	567	9	(	(	PUNCT
inlawrev-3694	567	10	2004	2004	NUM
inlawrev-3694	567	11	)	)	PUNCT
inlawrev-3694	568	1	[	[	X
inlawrev-3694	568	2	hereinafter	hereinafter	NOUN
inlawrev-3694	568	3	governmental	governmental	ADJ
inlawrev-3694	568	4	attempts	attempt	NOUN
inlawrev-3694	568	5	to	to	PART
inlawrev-3694	568	6	stem	stem	VERB
inlawrev-3694	568	7	the	the	DET
inlawrev-3694	568	8	rising	rise	VERB
inlawrev-3694	568	9	tide	tide	NOUN
inlawrev-3694	568	10	]	]	PUNCT
inlawrev-3694	568	11	.	.	PUNCT
inlawrev-3694	569	1	316	316	NUM
inlawrev-3694	569	2	indiana	indiana	PROPN
inlawrev-3694	569	3	law	law	PROPN
inlawrev-3694	569	4	review	review	NOUN
inlawrev-3694	569	5	[	[	X
inlawrev-3694	569	6	vol	vol	NOUN
inlawrev-3694	569	7	.	.	PUNCT
inlawrev-3694	569	8	38:295	38:295	NUM
inlawrev-3694	569	9	disclose	disclose	VERB
inlawrev-3694	569	10	.	.	PUNCT
inlawrev-3694	570	1	^'*^	^'*^	PROPN
inlawrev-3694	570	2	the	the	DET
inlawrev-3694	570	3	jobs	job	NOUN
inlawrev-3694	570	4	act	act	PROPN
inlawrev-3694	570	5	,	,	PUNCT
inlawrev-3694	570	6	however	however	ADV
inlawrev-3694	570	7	,	,	PUNCT
inlawrev-3694	570	8	does	do	AUX
inlawrev-3694	570	9	impose	impose	VERB
inlawrev-3694	570	10	penalties	penalty	NOUN
inlawrev-3694	570	11	on	on	ADP
inlawrev-3694	570	12	taxpayers	taxpayer	NOUN
inlawrev-3694	570	13	for	for	ADP
inlawrev-3694	570	14	failing	fail	VERB
inlawrev-3694	570	15	to	to	PART
inlawrev-3694	570	16	disclose	disclose	VERB
inlawrev-3694	570	17	a	a	DET
inlawrev-3694	570	18	reportable	reportable	ADJ
inlawrev-3694	570	19	transaction	transaction	NOUN
inlawrev-3694	570	20	.	.	PUNCT
inlawrev-3694	571	1	generally	generally	ADV
inlawrev-3694	571	2	,	,	PUNCT
inlawrev-3694	571	3	a	a	DET
inlawrev-3694	571	4	penalty	penalty	NOUN
inlawrev-3694	571	5	is	be	AUX
inlawrev-3694	571	6	imposed	impose	VERB
inlawrev-3694	571	7	on	on	ADP
inlawrev-3694	571	8	any	any	DET
inlawrev-3694	571	9	person	person	NOUN
inlawrev-3694	571	10	who	who	PRON
inlawrev-3694	571	11	fails	fail	VERB
inlawrev-3694	571	12	to	to	PART
inlawrev-3694	571	13	include	include	VERB
inlawrev-3694	571	14	any	any	DET
inlawrev-3694	571	15	information	information	NOUN
inlawrev-3694	571	16	with	with	ADP
inlawrev-3694	571	17	respect	respect	NOUN
inlawrev-3694	571	18	to	to	ADP
inlawrev-3694	571	19	a	a	DET
inlawrev-3694	571	20	reportable	reportable	ADJ
inlawrev-3694	571	21	transaction	transaction	NOUN
inlawrev-3694	571	22	.	.	PUNCT
inlawrev-3694	572	1	^"^^	^"^^	VERB
inlawrev-3694	572	2	the	the	DET
inlawrev-3694	572	3	amount	amount	NOUN
inlawrev-3694	572	4	of	of	ADP
inlawrev-3694	572	5	the	the	DET
inlawrev-3694	572	6	penalty	penalty	NOUN
inlawrev-3694	572	7	varies	vary	VERB
inlawrev-3694	572	8	depending	depend	VERB
inlawrev-3694	572	9	upon	upon	SCONJ
inlawrev-3694	572	10	the	the	DET
inlawrev-3694	572	11	type	type	NOUN
inlawrev-3694	572	12	of	of	ADP
inlawrev-3694	572	13	taxpayer	taxpayer	NOUN
inlawrev-3694	572	14	and	and	CCONJ
inlawrev-3694	572	15	whether	whether	SCONJ
inlawrev-3694	572	16	the	the	DET
inlawrev-3694	572	17	transaction	transaction	NOUN
inlawrev-3694	572	18	is	be	AUX
inlawrev-3694	572	19	a	a	DET
inlawrev-3694	572	20	listed	list	VERB
inlawrev-3694	572	21	transaction	transaction	NOUN
inlawrev-3694	572	22	.	.	PUNCT
inlawrev-3694	573	1	in	in	ADP
inlawrev-3694	573	2	the	the	DET
inlawrev-3694	573	3	case	case	NOUN
inlawrev-3694	573	4	of	of	ADP
inlawrev-3694	573	5	a	a	DET
inlawrev-3694	573	6	natural	natural	ADJ
inlawrev-3694	573	7	person	person	NOUN
inlawrev-3694	573	8	,	,	PUNCT
inlawrev-3694	573	9	the	the	DET
inlawrev-3694	573	10	penalty	penalty	NOUN
inlawrev-3694	573	11	is	be	AUX
inlawrev-3694	573	12	$	$	SYM
inlawrev-3694	573	13	10,000	10,000	NUM
inlawrev-3694	573	14	and	and	CCONJ
inlawrev-3694	573	15	in	in	ADP
inlawrev-3694	573	16	all	all	DET
inlawrev-3694	573	17	other	other	ADJ
inlawrev-3694	573	18	cases	case	NOUN
inlawrev-3694	573	19	the	the	DET
inlawrev-3694	573	20	penalty	penalty	NOUN
inlawrev-3694	573	21	is	be	AUX
inlawrev-3694	573	22	$	$	SYM
inlawrev-3694	573	23	50,000	50,000	NUM
inlawrev-3694	573	24	.	.	PUNCT
inlawrev-3694	574	1	if	if	SCONJ
inlawrev-3694	574	2	the	the	DET
inlawrev-3694	574	3	transaction	transaction	NOUN
inlawrev-3694	574	4	is	be	AUX
inlawrev-3694	574	5	a	a	DET
inlawrev-3694	574	6	listed	list	VERB
inlawrev-3694	574	7	transaction	transaction	NOUN
inlawrev-3694	574	8	,	,	PUNCT
inlawrev-3694	574	9	the	the	DET
inlawrev-3694	574	10	penalty	penalty	NOUN
inlawrev-3694	574	11	is	be	AUX
inlawrev-3694	574	12	increased	increase	VERB
inlawrev-3694	574	13	from	from	ADP
inlawrev-3694	574	14	$	$	SYM
inlawrev-3694	574	15	10,000	10,000	NUM
inlawrev-3694	574	16	to	to	PART
inlawrev-3694	574	17	$	$	SYM
inlawrev-3694	574	18	100,000	100,000	NUM
inlawrev-3694	574	19	in	in	ADP
inlawrev-3694	574	20	the	the	DET
inlawrev-3694	574	21	case	case	NOUN
inlawrev-3694	574	22	of	of	ADP
inlawrev-3694	574	23	a	a	DET
inlawrev-3694	574	24	natural	natural	ADJ
inlawrev-3694	574	25	person	person	NOUN
inlawrev-3694	574	26	and	and	CCONJ
inlawrev-3694	574	27	from	from	ADP
inlawrev-3694	574	28	$	$	SYM
inlawrev-3694	574	29	50,000	50,000	NUM
inlawrev-3694	574	30	to	to	PART
inlawrev-3694	574	31	$	$	SYM
inlawrev-3694	574	32	200,000	200,000	NUM
inlawrev-3694	574	33	in	in	ADP
inlawrev-3694	574	34	any	any	DET
inlawrev-3694	574	35	other	other	ADJ
inlawrev-3694	574	36	case.^^	case.^^	NOUN
inlawrev-3694	574	37	°	°	PRON
inlawrev-3694	574	38	failure	failure	NOUN
inlawrev-3694	574	39	to	to	PART
inlawrev-3694	574	40	make	make	VERB
inlawrev-3694	574	41	required	required	ADJ
inlawrev-3694	574	42	disclosures	disclosure	NOUN
inlawrev-3694	574	43	results	result	VERB
inlawrev-3694	574	44	in	in	ADP
inlawrev-3694	574	45	imposition	imposition	NOUN
inlawrev-3694	574	46	of	of	ADP
inlawrev-3694	574	47	the	the	DET
inlawrev-3694	574	48	above	above	ADJ
inlawrev-3694	574	49	penalties	penalty	NOUN
inlawrev-3694	574	50	regardless	regardless	ADV
inlawrev-3694	574	51	of	of	ADP
inlawrev-3694	574	52	other	other	ADJ
inlawrev-3694	574	53	circumstances	circumstance	NOUN
inlawrev-3694	574	54	.	.	PUNCT
inlawrev-3694	575	1	2	2	X
inlawrev-3694	575	2	.	.	X
inlawrev-3694	575	3	promoters	promoter	NOUN
inlawrev-3694	575	4	.	.	PUNCT
inlawrev-3694	575	5	—	—	PUNCT
inlawrev-3694	575	6	a.	a.	NOUN
inlawrev-3694	575	7	registration	registration	NOUN
inlawrev-3694	575	8	and	and	CCONJ
inlawrev-3694	575	9	list	list	VERB
inlawrev-3694	575	10	maintenance.—the	maintenance.—the	DET
inlawrev-3694	575	11	jobs	job	NOUN
inlawrev-3694	575	12	act	act	NOUN
inlawrev-3694	575	13	modifies	modify	VERB
inlawrev-3694	575	14	the	the	DET
inlawrev-3694	575	15	old	old	ADJ
inlawrev-3694	575	16	rules	rule	NOUN
inlawrev-3694	575	17	in	in	ADP
inlawrev-3694	575	18	relation	relation	NOUN
inlawrev-3694	575	19	to	to	ADP
inlawrev-3694	575	20	tax	tax	NOUN
inlawrev-3694	575	21	shelter	shelter	NOUN
inlawrev-3694	575	22	registration	registration	NOUN
inlawrev-3694	575	23	.	.	PUNCT
inlawrev-3694	576	1	under	under	ADP
inlawrev-3694	576	2	the	the	DET
inlawrev-3694	576	3	new	new	ADJ
inlawrev-3694	576	4	rules	rule	NOUN
inlawrev-3694	576	5	,	,	PUNCT
inlawrev-3694	576	6	each	each	DET
inlawrev-3694	576	7	material	material	NOUN
inlawrev-3694	576	8	advisor	advisor	NOUN
inlawrev-3694	576	9	must	must	AUX
inlawrev-3694	576	10	file	file	VERB
inlawrev-3694	576	11	an	an	DET
inlawrev-3694	576	12	information	information	NOUN
inlawrev-3694	576	13	return	return	NOUN
inlawrev-3694	576	14	for	for	ADP
inlawrev-3694	576	15	each	each	DET
inlawrev-3694	576	16	reportable	reportable	ADJ
inlawrev-3694	576	17	transaction	transaction	NOUN
inlawrev-3694	576	18	.	.	PUNCT
inlawrev-3694	577	1	^^^	^^^	PUNCT
inlawrev-3694	577	2	the	the	DET
inlawrev-3694	577	3	old	old	ADJ
inlawrev-3694	577	4	penalty	penalty	NOUN
inlawrev-3694	577	5	for	for	ADP
inlawrev-3694	577	6	failure	failure	NOUN
inlawrev-3694	577	7	to	to	PART
inlawrev-3694	577	8	register	register	VERB
inlawrev-3694	577	9	tax	tax	NOUN
inlawrev-3694	577	10	shelters	shelter	NOUN
inlawrev-3694	577	11	is	be	AUX
inlawrev-3694	577	12	repealed	repeal	VERB
inlawrev-3694	577	13	and	and	CCONJ
inlawrev-3694	577	14	a	a	DET
inlawrev-3694	577	15	new	new	ADJ
inlawrev-3694	577	16	penalty	penalty	NOUN
inlawrev-3694	577	17	of	of	ADP
inlawrev-3694	577	18	$	$	SYM
inlawrev-3694	577	19	50,000	50,000	NUM
inlawrev-3694	577	20	is	be	AUX
inlawrev-3694	577	21	imposed	impose	VERB
inlawrev-3694	577	22	on	on	ADP
inlawrev-3694	577	23	a	a	DET
inlawrev-3694	577	24	material	material	NOUN
inlawrev-3694	577	25	advisor	advisor	NOUN
inlawrev-3694	577	26	for	for	ADP
inlawrev-3694	577	27	either	either	CCONJ
inlawrev-3694	577	28	failing	fail	VERB
inlawrev-3694	577	29	to	to	PART
inlawrev-3694	577	30	file	file	VERB
inlawrev-3694	577	31	a	a	DET
inlawrev-3694	577	32	return	return	NOUN
inlawrev-3694	577	33	or	or	CCONJ
inlawrev-3694	577	34	filing	file	VERB
inlawrev-3694	577	35	a	a	DET
inlawrev-3694	577	36	false	false	ADJ
inlawrev-3694	577	37	or	or	CCONJ
inlawrev-3694	577	38	incomplete	incomplete	ADJ
inlawrev-3694	577	39	return	return	NOUN
inlawrev-3694	577	40	with	with	ADP
inlawrev-3694	577	41	respect	respect	NOUN
inlawrev-3694	577	42	to	to	ADP
inlawrev-3694	577	43	a	a	DET
inlawrev-3694	577	44	reportable	reportable	ADJ
inlawrev-3694	577	45	transaction	transaction	NOUN
inlawrev-3694	577	46	.	.	PUNCT
inlawrev-3694	578	1	^^^	^^^	PUNCT
inlawrev-3694	578	2	if	if	SCONJ
inlawrev-3694	578	3	the	the	DET
inlawrev-3694	578	4	failure	failure	NOUN
inlawrev-3694	578	5	to	to	PART
inlawrev-3694	578	6	report	report	VERB
inlawrev-3694	578	7	is	be	AUX
inlawrev-3694	578	8	in	in	ADP
inlawrev-3694	578	9	relation	relation	NOUN
inlawrev-3694	578	10	to	to	ADP
inlawrev-3694	578	11	a	a	DET
inlawrev-3694	578	12	listed	list	VERB
inlawrev-3694	578	13	transaction	transaction	NOUN
inlawrev-3694	578	14	,	,	PUNCT
inlawrev-3694	578	15	the	the	DET
inlawrev-3694	578	16	$	$	SYM
inlawrev-3694	578	17	50,000	50,000	NUM
inlawrev-3694	578	18	penalty	penalty	NOUN
inlawrev-3694	578	19	is	be	AUX
inlawrev-3694	578	20	increased	increase	VERB
inlawrev-3694	578	21	to	to	ADP
inlawrev-3694	578	22	the	the	DET
inlawrev-3694	578	23	greater	great	ADJ
inlawrev-3694	578	24	of	of	ADP
inlawrev-3694	578	25	$	$	SYM
inlawrev-3694	578	26	200,000	200,000	NUM
inlawrev-3694	578	27	or	or	CCONJ
inlawrev-3694	578	28	fifty	fifty	NUM
inlawrev-3694	578	29	percent	percent	NOUN
inlawrev-3694	578	30	of	of	ADP
inlawrev-3694	578	31	the	the	DET
inlawrev-3694	578	32	gross	gross	ADJ
inlawrev-3694	578	33	income	income	NOUN
inlawrev-3694	578	34	of	of	ADP
inlawrev-3694	578	35	the	the	DET
inlawrev-3694	578	36	person	person	NOUN
inlawrev-3694	578	37	who	who	PRON
inlawrev-3694	578	38	provides	provide	VERB
inlawrev-3694	578	39	aid	aid	NOUN
inlawrev-3694	578	40	,	,	PUNCT
inlawrev-3694	578	41	assistance	assistance	NOUN
inlawrev-3694	578	42	or	or	CCONJ
inlawrev-3694	578	43	advice	advice	NOUN
inlawrev-3694	578	44	in	in	ADP
inlawrev-3694	578	45	regard	regard	NOUN
inlawrev-3694	578	46	to	to	ADP
inlawrev-3694	578	47	the	the	DET
inlawrev-3694	578	48	listed	list	VERB
inlawrev-3694	578	49	transaction	transaction	NOUN
inlawrev-3694	578	50	.	.	PUNCT
inlawrev-3694	579	1	^^^	^^^	ADJ
inlawrev-3694	579	2	material	material	NOUN
inlawrev-3694	579	3	advisors	advisor	NOUN
inlawrev-3694	579	4	are	be	AUX
inlawrev-3694	579	5	also	also	ADV
inlawrev-3694	579	6	required	require	VERB
inlawrev-3694	579	7	to	to	PART
inlawrev-3694	579	8	maintain	maintain	VERB
inlawrev-3694	579	9	a	a	DET
inlawrev-3694	579	10	list	list	NOUN
inlawrev-3694	579	11	of	of	ADP
inlawrev-3694	579	12	investors	investor	NOUN
inlawrev-3694	579	13	.	.	PUNCT
inlawrev-3694	580	1	^^"^	^^"^	PROPN
inlawrev-3694	580	2	in	in	ADP
inlawrev-3694	580	3	general	general	ADJ
inlawrev-3694	580	4	,	,	PUNCT
inlawrev-3694	580	5	the	the	DET
inlawrev-3694	580	6	new	new	ADJ
inlawrev-3694	580	7	rule	rule	NOUN
inlawrev-3694	580	8	modifies	modify	VERB
inlawrev-3694	580	9	the	the	DET
inlawrev-3694	580	10	penalty	penalty	NOUN
inlawrev-3694	580	11	for	for	ADP
inlawrev-3694	580	12	failing	fail	VERB
inlawrev-3694	580	13	to	to	PART
inlawrev-3694	580	14	maintain	maintain	VERB
inlawrev-3694	580	15	the	the	DET
inlawrev-3694	580	16	required	required	ADJ
inlawrev-3694	580	17	list	list	NOUN
inlawrev-3694	580	18	148	148	NUM
inlawrev-3694	580	19	.	.	PUNCT
inlawrev-3694	581	1	while	while	SCONJ
inlawrev-3694	581	2	there	there	PRON
inlawrev-3694	581	3	was	be	VERB
inlawrev-3694	581	4	no	no	DET
inlawrev-3694	581	5	penalty	penalty	NOUN
inlawrev-3694	581	6	for	for	ADP
inlawrev-3694	581	7	failure	failure	NOUN
inlawrev-3694	581	8	to	to	PART
inlawrev-3694	581	9	disclose	disclose	VERB
inlawrev-3694	581	10	,	,	PUNCT
inlawrev-3694	581	11	a	a	DET
inlawrev-3694	581	12	taxpayer	taxpayer	NOUN
inlawrev-3694	581	13	may	may	AUX
inlawrev-3694	581	14	not	not	PART
inlawrev-3694	581	15	have	have	AUX
inlawrev-3694	581	16	been	be	AUX
inlawrev-3694	581	17	able	able	ADJ
inlawrev-3694	581	18	to	to	PART
inlawrev-3694	581	19	rely	rely	VERB
inlawrev-3694	581	20	on	on	ADP
inlawrev-3694	581	21	the	the	DET
inlawrev-3694	581	22	reasonable	reasonable	ADJ
inlawrev-3694	581	23	cause	cause	NOUN
inlawrev-3694	581	24	defense	defense	NOUN
inlawrev-3694	581	25	.	.	PUNCT
inlawrev-3694	582	1	see	see	VERB
inlawrev-3694	582	2	i.r.c	i.r.c	NOUN
inlawrev-3694	582	3	.	.	PUNCT
inlawrev-3694	583	1	§	§	PROPN
inlawrev-3694	583	2	6664(c	6664(c	PROPN
inlawrev-3694	583	3	)	)	PUNCT
inlawrev-3694	583	4	(	(	PUNCT
inlawrev-3694	583	5	1	1	X
inlawrev-3694	583	6	)	)	PUNCT
inlawrev-3694	583	7	(	(	PUNCT
inlawrev-3694	583	8	west	west	NOUN
inlawrev-3694	583	9	,	,	PUNCT
inlawrev-3694	583	10	westlaw	westlaw	NOUN
inlawrev-3694	583	11	through	through	ADP
inlawrev-3694	583	12	p.l	p.l	PROPN
inlawrev-3694	583	13	.	.	PROPN
inlawrev-3694	583	14	1	1	NUM
inlawrev-3694	583	15	092	092	NUM
inlawrev-3694	583	16	,	,	PUNCT
inlawrev-3694	583	17	feb	feb	PROPN
inlawrev-3694	583	18	.	.	PROPN
inlawrev-3694	583	19	18	18	NUM
inlawrev-3694	583	20	,	,	PUNCT
inlawrev-3694	583	21	2005	2005	NUM
inlawrev-3694	583	22	)	)	PUNCT
inlawrev-3694	583	23	(	(	PUNCT
inlawrev-3694	583	24	providing	provide	VERB
inlawrev-3694	583	25	:	:	PUNCT
inlawrev-3694	583	26	"	"	PUNCT
inlawrev-3694	583	27	no	no	DET
inlawrev-3694	583	28	penalty	penalty	NOUN
inlawrev-3694	583	29	shall	shall	AUX
inlawrev-3694	583	30	be	be	AUX
inlawrev-3694	583	31	imposed	impose	VERB
inlawrev-3694	583	32	under	under	ADP
inlawrev-3694	583	33	section	section	NOUN
inlawrev-3694	583	34	6662	6662	NUM
inlawrev-3694	583	35	or	or	CCONJ
inlawrev-3694	583	36	6663	6663	NUM
inlawrev-3694	583	37	with	with	ADP
inlawrev-3694	583	38	respect	respect	NOUN
inlawrev-3694	583	39	to	to	ADP
inlawrev-3694	583	40	any	any	DET
inlawrev-3694	583	41	portion	portion	NOUN
inlawrev-3694	583	42	of	of	ADP
inlawrev-3694	583	43	an	an	DET
inlawrev-3694	583	44	underpayment	underpayment	NOUN
inlawrev-3694	583	45	if	if	SCONJ
inlawrev-3694	583	46	it	it	PRON
inlawrev-3694	583	47	is	be	AUX
inlawrev-3694	583	48	shown	show	VERB
inlawrev-3694	583	49	that	that	SCONJ
inlawrev-3694	583	50	there	there	PRON
inlawrev-3694	583	51	was	be	VERB
inlawrev-3694	583	52	a	a	DET
inlawrev-3694	583	53	reasonable	reasonable	ADJ
inlawrev-3694	583	54	cause	cause	NOUN
inlawrev-3694	583	55	for	for	ADP
inlawrev-3694	583	56	such	such	ADJ
inlawrev-3694	583	57	portion	portion	NOUN
inlawrev-3694	583	58	and	and	CCONJ
inlawrev-3694	583	59	that	that	SCONJ
inlawrev-3694	583	60	the	the	DET
inlawrev-3694	583	61	taxpayer	taxpayer	NOUN
inlawrev-3694	583	62	acted	act	VERB
inlawrev-3694	583	63	in	in	ADP
inlawrev-3694	583	64	good	good	ADJ
inlawrev-3694	583	65	faith	faith	NOUN
inlawrev-3694	583	66	with	with	ADP
inlawrev-3694	583	67	respect	respect	NOUN
inlawrev-3694	583	68	to	to	ADP
inlawrev-3694	583	69	such	such	ADJ
inlawrev-3694	583	70	portion	portion	NOUN
inlawrev-3694	583	71	.	.	PUNCT
inlawrev-3694	583	72	"	"	PUNCT
inlawrev-3694	583	73	)	)	PUNCT
inlawrev-3694	583	74	.	.	PUNCT
inlawrev-3694	584	1	149	149	NUM
inlawrev-3694	584	2	.	.	PUNCT
inlawrev-3694	584	3	seeid.%61qlk{di	seeid.%61qlk{di	NOUN
inlawrev-3694	584	4	)	)	PUNCT
inlawrev-3694	584	5	.	.	PUNCT
inlawrev-3694	585	1	150	150	NUM
inlawrev-3694	585	2	.	.	PUNCT
inlawrev-3694	585	3	see	see	VERB
inlawrev-3694	585	4	i	i	PRON
inlawrev-3694	585	5	d.	d.	PROPN
inlawrev-3694	585	6	§	§	PROPN
inlawrev-3694	585	7	6707a(b	6707a(b	NUM
inlawrev-3694	585	8	)	)	PUNCT
inlawrev-3694	585	9	.	.	PUNCT
inlawrev-3694	586	1	where	where	SCONJ
inlawrev-3694	586	2	a	a	DET
inlawrev-3694	586	3	public	public	ADJ
inlawrev-3694	586	4	corporation	corporation	NOUN
inlawrev-3694	586	5	fails	fail	VERB
inlawrev-3694	586	6	to	to	PART
inlawrev-3694	586	7	disclose	disclose	VERB
inlawrev-3694	586	8	a	a	DET
inlawrev-3694	586	9	listed	list	VERB
inlawrev-3694	586	10	transaction	transaction	NOUN
inlawrev-3694	586	11	and	and	CCONJ
inlawrev-3694	586	12	a	a	DET
inlawrev-3694	586	13	penalty	penalty	NOUN
inlawrev-3694	586	14	is	be	AUX
inlawrev-3694	586	15	imposed	impose	VERB
inlawrev-3694	586	16	under	under	ADP
inlawrev-3694	586	17	§	§	PROPN
inlawrev-3694	586	18	6662a	6662a	PROPN
inlawrev-3694	586	19	,	,	PUNCT
inlawrev-3694	586	20	§	§	PROPN
inlawrev-3694	586	21	6707a(e	6707a(e	NOUN
inlawrev-3694	586	22	)	)	PUNCT
inlawrev-3694	586	23	requires	require	VERB
inlawrev-3694	586	24	the	the	DET
inlawrev-3694	586	25	company	company	NOUN
inlawrev-3694	586	26	to	to	PART
inlawrev-3694	586	27	disclose	disclose	VERB
inlawrev-3694	586	28	the	the	DET
inlawrev-3694	586	29	penalty	penalty	NOUN
inlawrev-3694	586	30	in	in	ADP
inlawrev-3694	586	31	reports	report	NOUN
inlawrev-3694	586	32	filed	file	VERB
inlawrev-3694	586	33	with	with	ADP
inlawrev-3694	586	34	the	the	DET
inlawrev-3694	586	35	securities	securities	PROPN
inlawrev-3694	586	36	exchange	exchange	PROPN
inlawrev-3694	586	37	commission	commission	PROPN
inlawrev-3694	586	38	.	.	PUNCT
inlawrev-3694	587	1	151	151	NUM
inlawrev-3694	587	2	.	.	PUNCT
inlawrev-3694	588	1	see	see	VERB
inlawrev-3694	588	2	i	i	PRON
inlawrev-3694	588	3	d.	d.	PROPN
inlawrev-3694	588	4	§	§	PROPN
inlawrev-3694	588	5	61	61	NUM
inlawrev-3694	588	6	1	1	NUM
inlawrev-3694	588	7	1(a	1(a	NUM
inlawrev-3694	588	8	)	)	PUNCT
inlawrev-3694	588	9	.	.	PUNCT
inlawrev-3694	589	1	for	for	ADP
inlawrev-3694	589	2	this	this	DET
inlawrev-3694	589	3	purpose	purpose	NOUN
inlawrev-3694	589	4	,	,	PUNCT
inlawrev-3694	589	5	"	"	PUNCT
inlawrev-3694	589	6	material	material	ADJ
inlawrev-3694	589	7	advisor	advisor	NOUN
inlawrev-3694	589	8	"	"	PUNCT
inlawrev-3694	589	9	means	mean	VERB
inlawrev-3694	589	10	any	any	DET
inlawrev-3694	589	11	person	person	NOUN
inlawrev-3694	589	12	:	:	PUNCT
inlawrev-3694	589	13	(	(	PUNCT
inlawrev-3694	589	14	i	i	NOUN
inlawrev-3694	589	15	)	)	PUNCT
inlawrev-3694	589	16	who	who	PRON
inlawrev-3694	589	17	provides	provide	VERB
inlawrev-3694	589	18	aid	aid	NOUN
inlawrev-3694	589	19	,	,	PUNCT
inlawrev-3694	589	20	assistance	assistance	NOUN
inlawrev-3694	589	21	,	,	PUNCT
inlawrev-3694	589	22	or	or	CCONJ
inlawrev-3694	589	23	advice	advice	NOUN
inlawrev-3694	589	24	with	with	ADP
inlawrev-3694	589	25	respect	respect	NOUN
inlawrev-3694	589	26	to	to	ADP
inlawrev-3694	589	27	organizing	organize	VERB
inlawrev-3694	589	28	,	,	PUNCT
inlawrev-3694	589	29	managing	managing	NOUN
inlawrev-3694	589	30	,	,	PUNCT
inlawrev-3694	589	31	promoting	promoting	NOUN
inlawrev-3694	589	32	,	,	PUNCT
inlawrev-3694	589	33	selling	selling	NOUN
inlawrev-3694	589	34	,	,	PUNCT
inlawrev-3694	589	35	implementing	implement	VERB
inlawrev-3694	589	36	,	,	PUNCT
inlawrev-3694	589	37	insuring	insuring	NOUN
inlawrev-3694	589	38	,	,	PUNCT
inlawrev-3694	589	39	or	or	CCONJ
inlawrev-3694	589	40	carrying	carry	VERB
inlawrev-3694	589	41	out	out	ADP
inlawrev-3694	589	42	any	any	DET
inlawrev-3694	589	43	reportable	reportable	ADJ
inlawrev-3694	589	44	transaction	transaction	NOUN
inlawrev-3694	589	45	,	,	PUNCT
inlawrev-3694	589	46	and	and	CCONJ
inlawrev-3694	589	47	(	(	PUNCT
inlawrev-3694	589	48	ii	ii	NOUN
inlawrev-3694	589	49	)	)	PUNCT
inlawrev-3694	589	50	who	who	PRON
inlawrev-3694	589	51	directly	directly	ADV
inlawrev-3694	589	52	or	or	CCONJ
inlawrev-3694	589	53	indirectly	indirectly	ADV
inlawrev-3694	589	54	derives	derive	VERB
inlawrev-3694	589	55	gross	gross	ADJ
inlawrev-3694	589	56	income	income	NOUN
inlawrev-3694	589	57	in	in	ADP
inlawrev-3694	589	58	excess	excess	NOUN
inlawrev-3694	589	59	of	of	ADP
inlawrev-3694	589	60	the	the	DET
inlawrev-3694	589	61	threshold	threshold	NOUN
inlawrev-3694	589	62	amount	amount	NOUN
inlawrev-3694	589	63	(	(	PUNCT
inlawrev-3694	589	64	or	or	CCONJ
inlawrev-3694	589	65	such	such	ADJ
inlawrev-3694	589	66	other	other	ADJ
inlawrev-3694	589	67	amount	amount	NOUN
inlawrev-3694	589	68	as	as	SCONJ
inlawrev-3694	589	69	may	may	AUX
inlawrev-3694	589	70	be	be	AUX
inlawrev-3694	589	71	prescribed	prescribe	VERB
inlawrev-3694	589	72	by	by	ADP
inlawrev-3694	589	73	the	the	DET
inlawrev-3694	589	74	secretary	secretary	NOUN
inlawrev-3694	589	75	)	)	PUNCT
inlawrev-3694	589	76	for	for	ADP
inlawrev-3694	589	77	such	such	ADJ
inlawrev-3694	589	78	advice	advice	NOUN
inlawrev-3694	589	79	or	or	CCONJ
inlawrev-3694	589	80	assistance	assistance	NOUN
inlawrev-3694	589	81	.	.	PUNCT
inlawrev-3694	590	1	i	i	PRON
inlawrev-3694	590	2	d.	d.	PROPN
inlawrev-3694	590	3	§	§	PROPN
inlawrev-3694	590	4	61	61	NUM
inlawrev-3694	590	5	1	1	NUM
inlawrev-3694	590	6	1(b)(1)(a	1(b)(1)(a	NUM
inlawrev-3694	590	7	)	)	PUNCT
inlawrev-3694	590	8	.	.	PUNCT
inlawrev-3694	591	1	the	the	DET
inlawrev-3694	591	2	threshold	threshold	NOUN
inlawrev-3694	591	3	amount	amount	NOUN
inlawrev-3694	591	4	is	be	AUX
inlawrev-3694	591	5	$	$	SYM
inlawrev-3694	591	6	50,000	50,000	NUM
inlawrev-3694	591	7	in	in	ADP
inlawrev-3694	591	8	the	the	DET
inlawrev-3694	591	9	case	case	NOUN
inlawrev-3694	591	10	of	of	ADP
inlawrev-3694	591	11	a	a	DET
inlawrev-3694	591	12	reportable	reportable	ADJ
inlawrev-3694	591	13	transaction	transaction	NOUN
inlawrev-3694	591	14	in	in	ADP
inlawrev-3694	591	15	relation	relation	NOUN
inlawrev-3694	591	16	to	to	ADP
inlawrev-3694	591	17	a	a	DET
inlawrev-3694	591	18	natural	natural	ADJ
inlawrev-3694	591	19	person	person	NOUN
inlawrev-3694	591	20	and	and	CCONJ
inlawrev-3694	591	21	$	$	SYM
inlawrev-3694	591	22	250,000	250,000	NUM
inlawrev-3694	591	23	in	in	ADP
inlawrev-3694	591	24	any	any	DET
inlawrev-3694	591	25	other	other	ADJ
inlawrev-3694	591	26	case	case	NOUN
inlawrev-3694	591	27	.	.	PUNCT
inlawrev-3694	592	1	i	i	PRON
inlawrev-3694	592	2	d.	d.	PROPN
inlawrev-3694	592	3	§	§	PROPN
inlawrev-3694	592	4	61	61	NUM
inlawrev-3694	592	5	1	1	NUM
inlawrev-3694	592	6	1(b)(1)(b	1(b)(1)(b	NUM
inlawrev-3694	592	7	)	)	PUNCT
inlawrev-3694	592	8	.	.	PUNCT
inlawrev-3694	593	1	152	152	NUM
inlawrev-3694	593	2	.	.	PUNCT
inlawrev-3694	594	1	see	see	VERB
inlawrev-3694	594	2	i	i	PRON
inlawrev-3694	594	3	d.	d.	PROPN
inlawrev-3694	594	4	§	§	PROPN
inlawrev-3694	594	5	6707(a	6707(a	PROPN
inlawrev-3694	594	6	)	)	PUNCT
inlawrev-3694	594	7	&	&	CCONJ
inlawrev-3694	594	8	(	(	PUNCT
inlawrev-3694	594	9	b	b	NOUN
inlawrev-3694	594	10	)	)	PUNCT
inlawrev-3694	594	11	.	.	PUNCT
inlawrev-3694	595	1	153	153	NUM
inlawrev-3694	595	2	.	.	PUNCT
inlawrev-3694	596	1	i	i	PRON
inlawrev-3694	596	2	d.	d.	PROPN
inlawrev-3694	596	3	154	154	NUM
inlawrev-3694	596	4	.	.	PUNCT
inlawrev-3694	597	1	see	see	VERB
inlawrev-3694	597	2	i	i	PRON
inlawrev-3694	597	3	d.	d.	PROPN
inlawrev-3694	597	4	^	^	PUNCT
inlawrev-3694	597	5	6n2{di	6n2{di	NUM
inlawrev-3694	597	6	)	)	PUNCT
inlawrev-3694	597	7	.	.	PUNCT
inlawrev-3694	598	1	2005	2005	NUM
inlawrev-3694	598	2	]	]	PUNCT
inlawrev-3694	598	3	tax	tax	NOUN
inlawrev-3694	598	4	motivated	motivate	VERB
inlawrev-3694	598	5	transactions	transaction	NOUN
inlawrev-3694	598	6	3	3	NUM
inlawrev-3694	598	7	1	1	NUM
inlawrev-3694	598	8	7	7	NUM
inlawrev-3694	598	9	by	by	ADP
inlawrev-3694	598	10	imposing	impose	VERB
inlawrev-3694	598	11	a	a	DET
inlawrev-3694	598	12	time	time	NOUN
inlawrev-3694	598	13	limitation	limitation	NOUN
inlawrev-3694	598	14	and	and	CCONJ
inlawrev-3694	598	15	a	a	DET
inlawrev-3694	598	16	corresponding	corresponding	ADJ
inlawrev-3694	598	17	penalty	penalty	NOUN
inlawrev-3694	598	18	.	.	PUNCT
inlawrev-3694	599	1	now	now	ADV
inlawrev-3694	599	2	,	,	PUNCT
inlawrev-3694	599	3	a	a	DET
inlawrev-3694	599	4	material	material	NOUN
inlawrev-3694	599	5	advisor	advisor	NOUN
inlawrev-3694	599	6	who	who	PRON
inlawrev-3694	599	7	is	be	AUX
inlawrev-3694	599	8	required	require	VERB
inlawrev-3694	599	9	to	to	PART
inlawrev-3694	599	10	maintain	maintain	VERB
inlawrev-3694	599	11	an	an	DET
inlawrev-3694	599	12	investor	investor	NOUN
inlawrev-3694	599	13	list	list	NOUN
inlawrev-3694	599	14	and	and	CCONJ
inlawrev-3694	599	15	who	who	PRON
inlawrev-3694	599	16	fails	fail	VERB
inlawrev-3694	599	17	to	to	PART
inlawrev-3694	599	18	make	make	VERB
inlawrev-3694	599	19	a	a	DET
inlawrev-3694	599	20	list	list	NOUN
inlawrev-3694	599	21	available	available	ADJ
inlawrev-3694	599	22	upon	upon	SCONJ
inlawrev-3694	599	23	request	request	NOUN
inlawrev-3694	599	24	will	will	AUX
inlawrev-3694	599	25	be	be	AUX
inlawrev-3694	599	26	subject	subject	ADJ
inlawrev-3694	599	27	to	to	ADP
inlawrev-3694	599	28	a	a	DET
inlawrev-3694	599	29	$	$	SYM
inlawrev-3694	599	30	10,000	10,000	NUM
inlawrev-3694	599	31	per	per	ADP
inlawrev-3694	599	32	day	day	NOUN
inlawrev-3694	599	33	penalty	penalty	NOUN
inlawrev-3694	599	34	.	.	PUNCT
inlawrev-3694	600	1	'	'	PUNCT
inlawrev-3694	600	2	^^	^^	PUNCT
inlawrev-3694	600	3	b.	b.	PROPN
inlawrev-3694	600	4	section	section	NOUN
inlawrev-3694	600	5	6700	6700	NUM
inlawrev-3694	600	6	:	:	PUNCT
inlawrev-3694	600	7	promoting	promote	VERB
inlawrev-3694	600	8	abusive	abusive	ADJ
inlawrev-3694	600	9	tax	tax	NOUN
inlawrev-3694	600	10	shelters.—section	shelters.—section	NOUN
inlawrev-3694	600	11	6700	6700	NUM
inlawrev-3694	600	12	provides	provide	VERB
inlawrev-3694	600	13	for	for	ADP
inlawrev-3694	600	14	imposition	imposition	NOUN
inlawrev-3694	600	15	of	of	ADP
inlawrev-3694	600	16	a	a	DET
inlawrev-3694	600	17	penalty	penalty	NOUN
inlawrev-3694	600	18	on	on	ADP
inlawrev-3694	600	19	any	any	DET
inlawrev-3694	600	20	person	person	NOUN
inlawrev-3694	600	21	who	who	PRON
inlawrev-3694	600	22	,	,	PUNCT
inlawrev-3694	600	23	among	among	ADP
inlawrev-3694	600	24	other	other	ADJ
inlawrev-3694	600	25	things	thing	NOUN
inlawrev-3694	600	26	,	,	PUNCT
inlawrev-3694	600	27	organizes	organize	VERB
inlawrev-3694	600	28	,	,	PUNCT
inlawrev-3694	600	29	assists	assist	NOUN
inlawrev-3694	600	30	,	,	PUNCT
inlawrev-3694	600	31	or	or	CCONJ
inlawrev-3694	600	32	participates	participate	VERB
inlawrev-3694	600	33	in	in	ADP
inlawrev-3694	600	34	the	the	DET
inlawrev-3694	600	35	sale	sale	NOUN
inlawrev-3694	600	36	of	of	ADP
inlawrev-3694	600	37	any	any	DET
inlawrev-3694	600	38	investment	investment	NOUN
inlawrev-3694	600	39	plan	plan	NOUN
inlawrev-3694	600	40	or	or	CCONJ
inlawrev-3694	600	41	arrangement	arrangement	NOUN
inlawrev-3694	600	42	if	if	SCONJ
inlawrev-3694	600	43	in	in	ADP
inlawrev-3694	600	44	connection	connection	NOUN
inlawrev-3694	600	45	with	with	ADP
inlawrev-3694	600	46	such	such	ADJ
inlawrev-3694	600	47	activity	activity	NOUN
inlawrev-3694	600	48	the	the	DET
inlawrev-3694	600	49	person	person	NOUN
inlawrev-3694	600	50	makes	make	VERB
inlawrev-3694	600	51	or	or	CCONJ
inlawrev-3694	600	52	furnishes	furnish	VERB
inlawrev-3694	600	53	a	a	DET
inlawrev-3694	600	54	qualifying	qualifying	NOUN
inlawrev-3694	600	55	false	false	ADJ
inlawrev-3694	600	56	or	or	CCONJ
inlawrev-3694	600	57	fraudulent	fraudulent	ADJ
inlawrev-3694	600	58	statement	statement	NOUN
inlawrev-3694	600	59	.	.	PUNCT
inlawrev-3694	601	1	^^^	^^^	ADP
inlawrev-3694	601	2	a	a	DET
inlawrev-3694	601	3	qualified	qualified	ADJ
inlawrev-3694	601	4	false	false	ADJ
inlawrev-3694	601	5	or	or	CCONJ
inlawrev-3694	601	6	fraudulent	fraudulent	ADJ
inlawrev-3694	601	7	statement	statement	NOUN
inlawrev-3694	601	8	is	be	AUX
inlawrev-3694	601	9	any	any	DET
inlawrev-3694	601	10	statement	statement	NOUN
inlawrev-3694	601	11	with	with	ADP
inlawrev-3694	601	12	respect	respect	NOUN
inlawrev-3694	601	13	to	to	ADP
inlawrev-3694	601	14	a	a	DET
inlawrev-3694	601	15	taxpayer	taxpayer	NOUN
inlawrev-3694	601	16	's	's	PART
inlawrev-3694	601	17	ability	ability	NOUN
inlawrev-3694	601	18	to	to	PART
inlawrev-3694	601	19	take	take	VERB
inlawrev-3694	601	20	any	any	DET
inlawrev-3694	601	21	deduction	deduction	NOUN
inlawrev-3694	601	22	or	or	CCONJ
inlawrev-3694	601	23	credit	credit	NOUN
inlawrev-3694	601	24	,	,	PUNCT
inlawrev-3694	601	25	exclude	exclude	VERB
inlawrev-3694	601	26	any	any	DET
inlawrev-3694	601	27	income	income	NOUN
inlawrev-3694	601	28	,	,	PUNCT
inlawrev-3694	601	29	or	or	CCONJ
inlawrev-3694	601	30	secure	secure	VERB
inlawrev-3694	601	31	any	any	DET
inlawrev-3694	601	32	other	other	ADJ
inlawrev-3694	601	33	tax	tax	NOUN
inlawrev-3694	601	34	benefit	benefit	NOUN
inlawrev-3694	601	35	by	by	ADP
inlawrev-3694	601	36	reason	reason	NOUN
inlawrev-3694	601	37	of	of	ADP
inlawrev-3694	601	38	,	,	PUNCT
inlawrev-3694	601	39	among	among	ADP
inlawrev-3694	601	40	other	other	ADJ
inlawrev-3694	601	41	things	thing	NOUN
inlawrev-3694	601	42	,	,	PUNCT
inlawrev-3694	601	43	participating	participate	VERB
inlawrev-3694	601	44	in	in	ADP
inlawrev-3694	601	45	the	the	DET
inlawrev-3694	601	46	plan	plan	NOUN
inlawrev-3694	601	47	or	or	CCONJ
inlawrev-3694	601	48	arrangement	arrangement	NOUN
inlawrev-3694	601	49	which	which	PRON
inlawrev-3694	601	50	the	the	DET
inlawrev-3694	601	51	person	person	NOUN
inlawrev-3694	601	52	knows	know	VERB
inlawrev-3694	601	53	or	or	CCONJ
inlawrev-3694	601	54	has	have	VERB
inlawrev-3694	601	55	reason	reason	NOUN
inlawrev-3694	601	56	to	to	PART
inlawrev-3694	601	57	know	know	VERB
inlawrev-3694	601	58	is	be	AUX
inlawrev-3694	601	59	false	false	ADJ
inlawrev-3694	601	60	or	or	CCONJ
inlawrev-3694	601	61	fraudulent	fraudulent	ADJ
inlawrev-3694	601	62	as	as	ADP
inlawrev-3694	601	63	to	to	ADP
inlawrev-3694	601	64	any	any	DET
inlawrev-3694	601	65	material	material	NOUN
inlawrev-3694	601	66	matter	matter	NOUN
inlawrev-3694	601	67	.	.	PUNCT
inlawrev-3694	602	1	^^^	^^^	ADP
inlawrev-3694	602	2	the	the	DET
inlawrev-3694	602	3	jobs	job	NOUN
inlawrev-3694	602	4	act	act	VERB
inlawrev-3694	602	5	amended	amend	VERB
inlawrev-3694	602	6	§	§	PROPN
inlawrev-3694	602	7	6700(a	6700(a	NUM
inlawrev-3694	602	8	)	)	PUNCT
inlawrev-3694	602	9	to	to	PART
inlawrev-3694	602	10	provide	provide	VERB
inlawrev-3694	602	11	for	for	ADP
inlawrev-3694	602	12	an	an	DET
inlawrev-3694	602	13	increased	increase	VERB
inlawrev-3694	602	14	penalty	penalty	NOUN
inlawrev-3694	602	15	in	in	ADP
inlawrev-3694	602	16	an	an	DET
inlawrev-3694	602	17	amount	amount	NOUN
inlawrev-3694	602	18	equal	equal	ADJ
inlawrev-3694	602	19	to	to	ADP
inlawrev-3694	602	20	fifty	fifty	NUM
inlawrev-3694	602	21	percent	percent	NOUN
inlawrev-3694	602	22	of	of	ADP
inlawrev-3694	602	23	the	the	DET
inlawrev-3694	602	24	gross	gross	ADJ
inlawrev-3694	602	25	income	income	NOUN
inlawrev-3694	602	26	derived	derive	VERB
inlawrev-3694	602	27	by	by	ADP
inlawrev-3694	602	28	the	the	DET
inlawrev-3694	602	29	person	person	NOUN
inlawrev-3694	602	30	from	from	ADP
inlawrev-3694	602	31	such	such	ADJ
inlawrev-3694	602	32	activity	activity	NOUN
inlawrev-3694	602	33	.	.	PUNCT
inlawrev-3694	603	1	^^^	^^^	PUNCT
inlawrev-3694	603	2	in	in	ADP
inlawrev-3694	603	3	comparison	comparison	NOUN
inlawrev-3694	603	4	to	to	ADP
inlawrev-3694	603	5	the	the	DET
inlawrev-3694	603	6	old	old	ADJ
inlawrev-3694	603	7	rules	rule	NOUN
inlawrev-3694	603	8	which	which	PRON
inlawrev-3694	603	9	generally	generally	ADV
inlawrev-3694	603	10	provided	provide	VERB
inlawrev-3694	603	11	for	for	ADP
inlawrev-3694	603	12	a	a	DET
inlawrev-3694	603	13	$	$	SYM
inlawrev-3694	603	14	1000	1000	NUM
inlawrev-3694	603	15	penalty	penalty	NOUN
inlawrev-3694	603	16	,	,	PUNCT
inlawrev-3694	603	17	the	the	DET
inlawrev-3694	603	18	fifty	fifty	NUM
inlawrev-3694	603	19	percent	percent	NOUN
inlawrev-3694	603	20	penalty	penalty	NOUN
inlawrev-3694	603	21	represents	represent	VERB
inlawrev-3694	603	22	a	a	DET
inlawrev-3694	603	23	substantial	substantial	ADJ
inlawrev-3694	603	24	increase	increase	NOUN
inlawrev-3694	603	25	in	in	ADP
inlawrev-3694	603	26	the	the	DET
inlawrev-3694	603	27	promoter	promoter	NOUN
inlawrev-3694	603	28	penalties	penalty	NOUN
inlawrev-3694	603	29	.	.	PUNCT
inlawrev-3694	604	1	c.	c.	PROPN
inlawrev-3694	604	2	section	section	PROPN
inlawrev-3694	604	3	6701	6701	NUM
inlawrev-3694	604	4	:	:	PUNCT
inlawrev-3694	604	5	aiding	aid	VERB
inlawrev-3694	604	6	and	and	CCONJ
inlawrev-3694	604	7	abetting	abet	VERB
inlawrev-3694	604	8	understatement	understatement	NOUN
inlawrev-3694	604	9	of	of	ADP
inlawrev-3694	604	10	tax	tax	NOUN
inlawrev-3694	604	11	liability	liability	NOUN
inlawrev-3694	604	12	.	.	PUNCT
inlawrev-3694	604	13	—	—	PUNCT
inlawrev-3694	605	1	section	section	NOUN
inlawrev-3694	605	2	6701	6701	NUM
inlawrev-3694	605	3	imposes	impose	VERB
inlawrev-3694	605	4	a	a	DET
inlawrev-3694	605	5	penalty	penalty	NOUN
inlawrev-3694	605	6	on	on	ADP
inlawrev-3694	605	7	any	any	DET
inlawrev-3694	605	8	person	person	NOUN
inlawrev-3694	605	9	who	who	PRON
inlawrev-3694	605	10	:	:	PUNCT
inlawrev-3694	605	11	(	(	PUNCT
inlawrev-3694	605	12	1	1	X
inlawrev-3694	605	13	)	)	PUNCT
inlawrev-3694	605	14	aids	aid	NOUN
inlawrev-3694	605	15	,	,	PUNCT
inlawrev-3694	605	16	assists	assist	NOUN
inlawrev-3694	605	17	,	,	PUNCT
inlawrev-3694	605	18	procures	procure	VERB
inlawrev-3694	605	19	,	,	PUNCT
inlawrev-3694	605	20	or	or	CCONJ
inlawrev-3694	605	21	advises	advise	VERB
inlawrev-3694	605	22	with	with	ADP
inlawrev-3694	605	23	respect	respect	NOUN
inlawrev-3694	605	24	to	to	ADP
inlawrev-3694	605	25	the	the	DET
inlawrev-3694	605	26	preparation	preparation	NOUN
inlawrev-3694	605	27	or	or	CCONJ
inlawrev-3694	605	28	presentation	presentation	NOUN
inlawrev-3694	605	29	of	of	ADP
inlawrev-3694	605	30	any	any	DET
inlawrev-3694	605	31	portion	portion	NOUN
inlawrev-3694	605	32	of	of	ADP
inlawrev-3694	605	33	a	a	DET
inlawrev-3694	605	34	return	return	NOUN
inlawrev-3694	605	35	,	,	PUNCT
inlawrev-3694	605	36	affidavit	affidavit	NOUN
inlawrev-3694	605	37	,	,	PUNCT
inlawrev-3694	605	38	claim	claim	NOUN
inlawrev-3694	605	39	,	,	PUNCT
inlawrev-3694	605	40	or	or	CCONJ
inlawrev-3694	605	41	other	other	ADJ
inlawrev-3694	605	42	document	document	NOUN
inlawrev-3694	605	43	;	;	PUNCT
inlawrev-3694	605	44	(	(	PUNCT
inlawrev-3694	605	45	2	2	X
inlawrev-3694	605	46	)	)	PUNCT
inlawrev-3694	605	47	knows	know	VERB
inlawrev-3694	605	48	(	(	PUNCT
inlawrev-3694	605	49	or	or	CCONJ
inlawrev-3694	605	50	has	have	VERB
inlawrev-3694	605	51	reason	reason	NOUN
inlawrev-3694	605	52	to	to	PART
inlawrev-3694	605	53	believe	believe	VERB
inlawrev-3694	605	54	)	)	PUNCT
inlawrev-3694	605	55	that	that	SCONJ
inlawrev-3694	605	56	the	the	DET
inlawrev-3694	605	57	document	document	NOUN
inlawrev-3694	605	58	will	will	AUX
inlawrev-3694	605	59	be	be	AUX
inlawrev-3694	605	60	used	use	VERB
inlawrev-3694	605	61	in	in	ADP
inlawrev-3694	605	62	connection	connection	NOUN
inlawrev-3694	605	63	with	with	ADP
inlawrev-3694	605	64	any	any	DET
inlawrev-3694	605	65	material	material	NOUN
inlawrev-3694	605	66	matter	matter	NOUN
inlawrev-3694	605	67	arising	arise	VERB
inlawrev-3694	605	68	under	under	ADP
inlawrev-3694	605	69	the	the	DET
inlawrev-3694	605	70	internal	internal	ADJ
inlawrev-3694	605	71	revenue	revenue	NOUN
inlawrev-3694	605	72	laws	law	NOUN
inlawrev-3694	605	73	;	;	PUNCT
inlawrev-3694	605	74	and	and	CCONJ
inlawrev-3694	605	75	(	(	PUNCT
inlawrev-3694	605	76	3	3	X
inlawrev-3694	605	77	)	)	PUNCT
inlawrev-3694	605	78	knows	know	VERB
inlawrev-3694	605	79	that	that	SCONJ
inlawrev-3694	605	80	the	the	DET
inlawrev-3694	605	81	document	document	NOUN
inlawrev-3694	605	82	would	would	AUX
inlawrev-3694	605	83	result	result	VERB
inlawrev-3694	605	84	in	in	ADP
inlawrev-3694	605	85	an	an	DET
inlawrev-3694	605	86	understatement	understatement	NOUN
inlawrev-3694	605	87	of	of	ADP
inlawrev-3694	605	88	another	another	DET
inlawrev-3694	605	89	person	person	NOUN
inlawrev-3694	605	90	's	's	PART
inlawrev-3694	605	91	tax	tax	NOUN
inlawrev-3694	605	92	liability	liability	NOUN
inlawrev-3694	605	93	.	.	PUNCT
inlawrev-3694	606	1	^^^	^^^	ADP
inlawrev-3694	606	2	the	the	DET
inlawrev-3694	606	3	concept	concept	NOUN
inlawrev-3694	606	4	of	of	ADP
inlawrev-3694	606	5	aiding	aid	VERB
inlawrev-3694	606	6	or	or	CCONJ
inlawrev-3694	606	7	abetting	abetting	NOUN
inlawrev-3694	606	8	requires	require	VERB
inlawrev-3694	606	9	"	"	PUNCT
inlawrev-3694	606	10	direct	direct	ADJ
inlawrev-3694	606	11	involvement	involvement	NOUN
inlawrev-3694	606	12	"	"	PUNCT
inlawrev-3694	606	13	in	in	ADP
inlawrev-3694	606	14	the	the	DET
inlawrev-3694	606	15	preparation	preparation	NOUN
inlawrev-3694	606	16	or	or	CCONJ
inlawrev-3694	606	17	presentation	presentation	NOUN
inlawrev-3694	606	18	of	of	ADP
inlawrev-3694	606	19	a	a	DET
inlawrev-3694	606	20	tax	tax	NOUN
inlawrev-3694	606	21	return	return	NOUN
inlawrev-3694	606	22	or	or	CCONJ
inlawrev-3694	606	23	other	other	ADJ
inlawrev-3694	606	24	tax	tax	NOUN
inlawrev-3694	606	25	-	-	PUNCT
inlawrev-3694	606	26	related	relate	VERB
inlawrev-3694	606	27	document	document	NOUN
inlawrev-3694	606	28	.	.	PUNCT
inlawrev-3694	607	1	^^^	^^^	ADP
inlawrev-3694	607	2	several	several	ADJ
inlawrev-3694	607	3	definitions	definition	NOUN
inlawrev-3694	607	4	and	and	CCONJ
inlawrev-3694	607	5	special	special	ADJ
inlawrev-3694	607	6	rules	rule	NOUN
inlawrev-3694	607	7	apply	apply	VERB
inlawrev-3694	607	8	.	.	PUNCT
inlawrev-3694	608	1	however	however	ADV
inlawrev-3694	608	2	,	,	PUNCT
inlawrev-3694	608	3	the	the	DET
inlawrev-3694	608	4	penalty	penalty	NOUN
inlawrev-3694	608	5	for	for	ADP
inlawrev-3694	608	6	aiding	aid	VERB
inlawrev-3694	608	7	and	and	CCONJ
inlawrev-3694	608	8	abetting	abet	VERB
inlawrev-3694	608	9	with	with	ADP
inlawrev-3694	608	10	respect	respect	NOUN
inlawrev-3694	608	11	to	to	ADP
inlawrev-3694	608	12	an	an	DET
inlawrev-3694	608	13	individual	individual	NOUN
inlawrev-3694	608	14	's	's	PART
inlawrev-3694	608	15	tax	tax	NOUN
inlawrev-3694	608	16	liability	liability	NOUN
inlawrev-3694	608	17	is	be	AUX
inlawrev-3694	608	18	$	$	SYM
inlawrev-3694	608	19	1000.^^^	1000.^^^	NUM
inlawrev-3694	608	20	the	the	DET
inlawrev-3694	608	21	penalty	penalty	NOUN
inlawrev-3694	608	22	increases	increase	VERB
inlawrev-3694	608	23	to	to	ADP
inlawrev-3694	608	24	$	$	SYM
inlawrev-3694	608	25	10,000	10,000	NUM
inlawrev-3694	608	26	if	if	SCONJ
inlawrev-3694	608	27	the	the	DET
inlawrev-3694	608	28	aiding	aiding	NOUN
inlawrev-3694	608	29	and	and	CCONJ
inlawrev-3694	608	30	abetting	abet	VERB
inlawrev-3694	608	31	is	be	AUX
inlawrev-3694	608	32	with	with	ADP
inlawrev-3694	608	33	respect	respect	NOUN
inlawrev-3694	608	34	to	to	ADP
inlawrev-3694	608	35	a	a	DET
inlawrev-3694	608	36	corporation	corporation	NOUN
inlawrev-3694	608	37	's	's	PART
inlawrev-3694	608	38	tax	tax	NOUN
inlawrev-3694	608	39	liability	liability	NOUN
inlawrev-3694	608	40	.	.	PUNCT
inlawrev-3694	609	1	^^^	^^^	NOUN
inlawrev-3694	609	2	a	a	DET
inlawrev-3694	609	3	person	person	NOUN
inlawrev-3694	609	4	can	can	AUX
inlawrev-3694	609	5	only	only	ADV
inlawrev-3694	609	6	be	be	AUX
inlawrev-3694	609	7	subject	subject	ADJ
inlawrev-3694	609	8	to	to	ADP
inlawrev-3694	609	9	this	this	DET
inlawrev-3694	609	10	penalty	penalty	NOUN
inlawrev-3694	609	11	once	once	ADV
inlawrev-3694	609	12	with	with	ADP
inlawrev-3694	609	13	respect	respect	NOUN
inlawrev-3694	609	14	to	to	ADP
inlawrev-3694	609	15	a	a	DET
inlawrev-3694	609	16	particular	particular	ADJ
inlawrev-3694	609	17	taxpayer	taxpayer	NOUN
inlawrev-3694	609	18	per	per	ADP
inlawrev-3694	609	19	period	period	NOUN
inlawrev-3694	609	20	.	.	PUNCT
inlawrev-3694	610	1	^^^	^^^	NOUN
inlawrev-3694	610	2	155	155	NUM
inlawrev-3694	610	3	.	.	PUNCT
inlawrev-3694	610	4	5ee/^.§	5ee/^.§	NUM
inlawrev-3694	610	5	6708(a)(1	6708(a)(1	NUM
inlawrev-3694	610	6	)	)	PUNCT
inlawrev-3694	610	7	.	.	PUNCT
inlawrev-3694	611	1	156	156	NUM
inlawrev-3694	611	2	.	.	PUNCT
inlawrev-3694	611	3	i.r.c	i.r.c	NOUN
inlawrev-3694	611	4	.	.	PUNCT
inlawrev-3694	612	1	§	§	PROPN
inlawrev-3694	612	2	6700(a)(1	6700(a)(1	NUM
inlawrev-3694	612	3	)	)	PUNCT
inlawrev-3694	612	4	;	;	PUNCT
inlawrev-3694	612	5	see	see	VERB
inlawrev-3694	612	6	also	also	ADV
inlawrev-3694	612	7	law	law	NOUN
inlawrev-3694	612	8	relating	relate	VERB
inlawrev-3694	612	9	to	to	ADP
inlawrev-3694	612	10	shelters	shelter	NOUN
inlawrev-3694	612	11	,	,	PUNCT
inlawrev-3694	612	12	supra	supra	PROPN
inlawrev-3694	612	13	note	note	NOUN
inlawrev-3694	612	14	101	101	NUM
inlawrev-3694	612	15	,	,	PUNCT
inlawrev-3694	612	16	at	at	ADP
inlawrev-3694	612	17	36	36	NUM
inlawrev-3694	612	18	.	.	PUNCT
inlawrev-3694	613	1	157	157	NUM
inlawrev-3694	613	2	.	.	PUNCT
inlawrev-3694	613	3	i.r.c	i.r.c	NOUN
inlawrev-3694	613	4	.	.	PUNCT
inlawrev-3694	614	1	§	§	PROPN
inlawrev-3694	614	2	6700(a)(2	6700(a)(2	NOUN
inlawrev-3694	614	3	)	)	PUNCT
inlawrev-3694	614	4	;	;	PUNCT
inlawrev-3694	614	5	see	see	VERB
inlawrev-3694	614	6	also	also	ADV
inlawrev-3694	614	7	law	law	NOUN
inlawrev-3694	614	8	relating	relate	VERB
inlawrev-3694	614	9	to	to	ADP
inlawrev-3694	614	10	shelters	shelter	NOUN
inlawrev-3694	614	11	,	,	PUNCT
inlawrev-3694	614	12	supra	supra	PROPN
inlawrev-3694	614	13	note	note	NOUN
inlawrev-3694	614	14	101	101	NUM
inlawrev-3694	614	15	,	,	PUNCT
inlawrev-3694	614	16	at	at	ADP
inlawrev-3694	614	17	36	36	NUM
inlawrev-3694	614	18	.	.	PUNCT
inlawrev-3694	614	19	158	158	NUM
inlawrev-3694	614	20	.	.	PUNCT
inlawrev-3694	615	1	american	american	ADJ
inlawrev-3694	615	2	jobs	jobs	PROPN
inlawrev-3694	615	3	creation	creation	PROPN
inlawrev-3694	615	4	act	act	NOUN
inlawrev-3694	615	5	of	of	ADP
inlawrev-3694	615	6	2004	2004	NUM
inlawrev-3694	615	7	,	,	PUNCT
inlawrev-3694	615	8	pub	pub	NOUN
inlawrev-3694	615	9	.	.	PUNCT
inlawrev-3694	616	1	l.	l.	PROPN
inlawrev-3694	616	2	no	no	INTJ
inlawrev-3694	616	3	.	.	PROPN
inlawrev-3694	617	1	108	108	NUM
inlawrev-3694	617	2	-	-	SYM
inlawrev-3694	617	3	357	357	NUM
inlawrev-3694	617	4	,	,	PUNCT
inlawrev-3694	617	5	§	§	PROPN
inlawrev-3694	617	6	818(a	818(a	PROPN
inlawrev-3694	617	7	)	)	PUNCT
inlawrev-3694	617	8	,	,	PUNCT
inlawrev-3694	617	9	118	118	NUM
inlawrev-3694	617	10	stat	stat	NOUN
inlawrev-3694	617	11	.	.	PUNCT
inlawrev-3694	618	1	1418	1418	NUM
inlawrev-3694	618	2	,	,	PUNCT
inlawrev-3694	618	3	1584	1584	NUM
inlawrev-3694	618	4	.	.	PUNCT
inlawrev-3694	619	1	159	159	NUM
inlawrev-3694	619	2	.	.	PUNCT
inlawrev-3694	619	3	i.r.c	i.r.c	NOUN
inlawrev-3694	619	4	.	.	PUNCT
inlawrev-3694	620	1	§	§	PROPN
inlawrev-3694	620	2	6701(a	6701(a	NOUN
inlawrev-3694	620	3	)	)	PUNCT
inlawrev-3694	620	4	.	.	PUNCT
inlawrev-3694	621	1	160	160	NUM
inlawrev-3694	621	2	.	.	PUNCT
inlawrev-3694	621	3	law	law	NOUN
inlawrev-3694	621	4	relating	relate	VERB
inlawrev-3694	621	5	to	to	ADP
inlawrev-3694	621	6	shelters	shelter	NOUN
inlawrev-3694	621	7	,	,	PUNCT
inlawrev-3694	621	8	supra	supra	PROPN
inlawrev-3694	621	9	note	note	NOUN
inlawrev-3694	621	10	101	101	NUM
inlawrev-3694	621	11	,	,	PUNCT
inlawrev-3694	621	12	at	at	ADP
inlawrev-3694	621	13	36	36	NUM
inlawrev-3694	621	14	-	-	SYM
inlawrev-3694	621	15	37	37	NUM
inlawrev-3694	621	16	(	(	PUNCT
inlawrev-3694	621	17	citing	cite	VERB
inlawrev-3694	621	18	staff	staff	NOUN
inlawrev-3694	621	19	of	of	ADP
inlawrev-3694	621	20	the	the	DET
inlawrev-3694	621	21	joint	joint	ADJ
inlawrev-3694	621	22	committee	committee	NOUN
inlawrev-3694	621	23	on	on	ADP
inlawrev-3694	621	24	taxation	taxation	NOUN
inlawrev-3694	621	25	,	,	PUNCT
inlawrev-3694	621	26	97th	97th	NUM
inlawrev-3694	621	27	cong	cong	NOUN
inlawrev-3694	621	28	.	.	PUNCT
inlawrev-3694	621	29	,	,	PUNCT
inlawrev-3694	621	30	generalexplanation	generalexplanation	NOUN
inlawrev-3694	621	31	to	to	PART
inlawrev-3694	621	32	thetax	thetax	VERB
inlawrev-3694	621	33	equity	equity	NOUN
inlawrev-3694	621	34	and	and	CCONJ
inlawrev-3694	621	35	fiscal	fiscal	ADJ
inlawrev-3694	621	36	responsibility	responsibility	NOUN
inlawrev-3694	621	37	act	act	NOUN
inlawrev-3694	621	38	of	of	ADP
inlawrev-3694	621	39	1982	1982	NUM
inlawrev-3694	621	40	,	,	PUNCT
inlawrev-3694	621	41	at	at	ADP
inlawrev-3694	621	42	220	220	NUM
inlawrev-3694	621	43	(	(	PUNCT
inlawrev-3694	621	44	1982	1982	NUM
inlawrev-3694	621	45	)	)	PUNCT
inlawrev-3694	621	46	)	)	PUNCT
inlawrev-3694	621	47	.	.	PUNCT
inlawrev-3694	622	1	161	161	NUM
inlawrev-3694	622	2	.	.	PUNCT
inlawrev-3694	622	3	i.r.c	i.r.c	NOUN
inlawrev-3694	622	4	.	.	PUNCT
inlawrev-3694	623	1	§	§	PROPN
inlawrev-3694	623	2	6701(b)(1	6701(b)(1	NUM
inlawrev-3694	623	3	)	)	PUNCT
inlawrev-3694	623	4	.	.	PUNCT
inlawrev-3694	624	1	162	162	NUM
inlawrev-3694	624	2	.	.	PUNCT
inlawrev-3694	625	1	m	m	VERB
inlawrev-3694	625	2	§	§	PROPN
inlawrev-3694	625	3	6701(b)(2	6701(b)(2	NOUN
inlawrev-3694	625	4	)	)	PUNCT
inlawrev-3694	625	5	.	.	PUNCT
inlawrev-3694	626	1	163	163	NUM
inlawrev-3694	626	2	.	.	PUNCT
inlawrev-3694	627	1	i	i	PRON
inlawrev-3694	627	2	d.	d.	PROPN
inlawrev-3694	627	3	§	§	PROPN
inlawrev-3694	627	4	6701(b)(3	6701(b)(3	NUM
inlawrev-3694	627	5	)	)	PUNCT
inlawrev-3694	627	6	;	;	PUNCT
inlawrev-3694	627	7	see	see	VERB
inlawrev-3694	627	8	also	also	ADV
inlawrev-3694	627	9	law	law	NOUN
inlawrev-3694	627	10	relating	relate	VERB
inlawrev-3694	627	11	to	to	ADP
inlawrev-3694	627	12	shelters	shelter	NOUN
inlawrev-3694	627	13	,	,	PUNCT
inlawrev-3694	627	14	supra	supra	PROPN
inlawrev-3694	627	15	note	note	NOUN
inlawrev-3694	627	16	101	101	NUM
inlawrev-3694	627	17	,	,	PUNCT
inlawrev-3694	627	18	at	at	ADP
inlawrev-3694	627	19	37	37	NUM
inlawrev-3694	627	20	.	.	NUM
inlawrev-3694	628	1	318	318	NUM
inlawrev-3694	628	2	indiana	indiana	PROPN
inlawrev-3694	628	3	law	law	PROPN
inlawrev-3694	628	4	review	review	NOUN
inlawrev-3694	628	5	[	[	X
inlawrev-3694	628	6	vol	vol	NOUN
inlawrev-3694	628	7	.	.	PUNCT
inlawrev-3694	628	8	38:295	38:295	NUM
inlawrev-3694	628	9	n.	n.	ADJ
inlawrev-3694	628	10	recent	recent	ADJ
inlawrev-3694	628	11	tax	tax	NOUN
inlawrev-3694	628	12	shelter	shelter	NOUN
inlawrev-3694	628	13	activity	activity	NOUN
inlawrev-3694	628	14	—	—	PUNCT
inlawrev-3694	628	15	a	a	DET
inlawrev-3694	628	16	case	case	NOUN
inlawrev-3694	628	17	study	study	NOUN
inlawrev-3694	628	18	in	in	ADP
inlawrev-3694	628	19	2002	2002	NUM
inlawrev-3694	628	20	,	,	PUNCT
inlawrev-3694	628	21	the	the	DET
inlawrev-3694	628	22	u.s	u.s	PROPN
inlawrev-3694	628	23	.	.	PROPN
inlawrev-3694	628	24	permanent	permanent	ADJ
inlawrev-3694	628	25	subcomnnittee	subcomnnittee	NOUN
inlawrev-3694	628	26	on	on	ADP
inlawrev-3694	628	27	investigations	investigation	NOUN
inlawrev-3694	628	28	of	of	ADP
inlawrev-3694	628	29	the	the	DET
inlawrev-3694	628	30	committee	committee	NOUN
inlawrev-3694	628	31	on	on	ADP
inlawrev-3694	628	32	governmental	governmental	ADJ
inlawrev-3694	628	33	affairs	affair	NOUN
inlawrev-3694	628	34	(	(	PUNCT
inlawrev-3694	628	35	the	the	DET
inlawrev-3694	628	36	"	"	PUNCT
inlawrev-3694	628	37	committee	committee	NOUN
inlawrev-3694	628	38	"	"	PUNCT
inlawrev-3694	628	39	)	)	PUNCT
inlawrev-3694	628	40	initiated	initiate	VERB
inlawrev-3694	628	41	an	an	DET
inlawrev-3694	628	42	investigation	investigation	NOUN
inlawrev-3694	628	43	into	into	ADP
inlawrev-3694	628	44	"	"	PUNCT
inlawrev-3694	628	45	the	the	DET
inlawrev-3694	628	46	development	development	NOUN
inlawrev-3694	628	47	,	,	PUNCT
inlawrev-3694	628	48	marketing	marketing	NOUN
inlawrev-3694	628	49	,	,	PUNCT
inlawrev-3694	628	50	and	and	CCONJ
inlawrev-3694	628	51	implementation	implementation	NOUN
inlawrev-3694	628	52	of	of	ADP
inlawrev-3694	628	53	abusive	abusive	ADJ
inlawrev-3694	628	54	tax	tax	NOUN
inlawrev-3694	628	55	shelters	shelter	NOUN
inlawrev-3694	628	56	by	by	ADP
inlawrev-3694	628	57	professional	professional	ADJ
inlawrev-3694	628	58	organizations	organization	NOUN
inlawrev-3694	628	59	such	such	ADJ
inlawrev-3694	628	60	as	as	ADP
inlawrev-3694	628	61	accounting	accounting	NOUN
inlawrev-3694	628	62	firms	firm	NOUN
inlawrev-3694	628	63	,	,	PUNCT
inlawrev-3694	628	64	banks	bank	NOUN
inlawrev-3694	628	65	,	,	PUNCT
inlawrev-3694	628	66	investment	investment	NOUN
inlawrev-3694	628	67	advisors	advisor	NOUN
inlawrev-3694	628	68	,	,	PUNCT
inlawrev-3694	628	69	and	and	CCONJ
inlawrev-3694	628	70	law	law	NOUN
inlawrev-3694	628	71	firms	firm	NOUN
inlawrev-3694	628	72	.	.	PUNCT
inlawrev-3694	629	1	"'^"^	"'^"^	PUNCT
inlawrev-3694	630	1	in	in	ADP
inlawrev-3694	630	2	november	november	PROPN
inlawrev-3694	630	3	2003	2003	NUM
inlawrev-3694	630	4	,	,	PUNCT
inlawrev-3694	630	5	the	the	DET
inlawrev-3694	630	6	committee	committee	NOUN
inlawrev-3694	630	7	issued	issue	VERB
inlawrev-3694	630	8	a	a	DET
inlawrev-3694	630	9	report	report	NOUN
inlawrev-3694	630	10	(	(	PUNCT
inlawrev-3694	630	11	the	the	DET
inlawrev-3694	630	12	"	"	PUNCT
inlawrev-3694	630	13	report	report	NOUN
inlawrev-3694	630	14	"	"	PUNCT
inlawrev-3694	630	15	)	)	PUNCT
inlawrev-3694	630	16	containing	contain	VERB
inlawrev-3694	630	17	its	its	PRON
inlawrev-3694	630	18	findings	finding	NOUN
inlawrev-3694	630	19	and	and	CCONJ
inlawrev-3694	630	20	recommendations	recommendation	NOUN
inlawrev-3694	630	21	in	in	ADP
inlawrev-3694	630	22	relation	relation	NOUN
inlawrev-3694	630	23	to	to	ADP
inlawrev-3694	630	24	its	its	PRON
inlawrev-3694	630	25	study	study	NOUN
inlawrev-3694	630	26	of	of	ADP
inlawrev-3694	630	27	four	four	NUM
inlawrev-3694	630	28	transactions	transaction	NOUN
inlawrev-3694	630	29	or	or	CCONJ
inlawrev-3694	630	30	"	"	PUNCT
inlawrev-3694	630	31	tax	tax	NOUN
inlawrev-3694	630	32	products	product	NOUN
inlawrev-3694	630	33	"	"	PUNCT
inlawrev-3694	630	34	that	that	PRON
inlawrev-3694	630	35	were	be	AUX
inlawrev-3694	630	36	marketed	market	VERB
inlawrev-3694	630	37	by	by	ADP
inlawrev-3694	630	38	the	the	DET
inlawrev-3694	630	39	public	public	ADJ
inlawrev-3694	630	40	accounting	accounting	NOUN
inlawrev-3694	630	41	firm	firm	NOUN
inlawrev-3694	630	42	of	of	ADP
inlawrev-3694	630	43	kpmg.*^^	kpmg.*^^	NOUN
inlawrev-3694	630	44	it	it	PRON
inlawrev-3694	630	45	is	be	AUX
inlawrev-3694	630	46	important	important	ADJ
inlawrev-3694	630	47	to	to	PART
inlawrev-3694	630	48	note	note	VERB
inlawrev-3694	630	49	that	that	SCONJ
inlawrev-3694	630	50	while	while	SCONJ
inlawrev-3694	630	51	the	the	DET
inlawrev-3694	630	52	committee	committee	NOUN
inlawrev-3694	630	53	focused	focus	VERB
inlawrev-3694	630	54	its	its	PRON
inlawrev-3694	630	55	case	case	NOUN
inlawrev-3694	630	56	study	study	NOUN
inlawrev-3694	630	57	on	on	ADP
inlawrev-3694	630	58	products	product	NOUN
inlawrev-3694	630	59	sold	sell	VERB
inlawrev-3694	630	60	by	by	ADP
inlawrev-3694	630	61	kpmg	kpmg	PROPN
inlawrev-3694	630	62	,	,	PUNCT
inlawrev-3694	630	63	the	the	DET
inlawrev-3694	630	64	committee	committee	NOUN
inlawrev-3694	630	65	indicated	indicate	VERB
inlawrev-3694	630	66	that	that	SCONJ
inlawrev-3694	630	67	other	other	ADJ
inlawrev-3694	630	68	professional	professional	ADJ
inlawrev-3694	630	69	firms	firm	NOUN
inlawrev-3694	630	70	including	include	VERB
inlawrev-3694	630	71	ernst	ernst	PROPN
inlawrev-3694	630	72	&	&	CCONJ
inlawrev-3694	630	73	young	young	ADJ
inlawrev-3694	630	74	,	,	PUNCT
inlawrev-3694	630	75	pricewaterhouse	pricewaterhouse	NOUN
inlawrev-3694	630	76	coopers	cooper	NOUN
inlawrev-3694	630	77	,	,	PUNCT
inlawrev-3694	630	78	deutsche	deutsche	PROPN
inlawrev-3694	630	79	bank	bank	PROPN
inlawrev-3694	630	80	,	,	PUNCT
inlawrev-3694	630	81	wachovia	wachovia	PROPN
inlawrev-3694	630	82	bank	bank	PROPN
inlawrev-3694	630	83	and	and	CCONJ
inlawrev-3694	630	84	j.p	j.p	PROPN
inlawrev-3694	630	85	.	.	PROPN
inlawrev-3694	630	86	morgan	morgan	PROPN
inlawrev-3694	630	87	chase	chase	PROPN
inlawrev-3694	630	88	as	as	ADV
inlawrev-3694	630	89	well	well	ADV
inlawrev-3694	630	90	as	as	ADP
inlawrev-3694	630	91	many	many	ADJ
inlawrev-3694	630	92	others	other	NOUN
inlawrev-3694	630	93	have	have	AUX
inlawrev-3694	630	94	also	also	ADV
inlawrev-3694	630	95	sold	sell	VERB
inlawrev-3694	630	96	abusive	abusive	ADJ
inlawrev-3694	630	97	or	or	CCONJ
inlawrev-3694	630	98	illegal	illegal	ADJ
inlawrev-3694	630	99	tax	tax	NOUN
inlawrev-3694	630	100	products	product	NOUN
inlawrev-3694	630	101	.	.	PUNCT
inlawrev-3694	631	1	^^^	^^^	ADJ
inlawrev-3694	631	2	each	each	PRON
inlawrev-3694	631	3	of	of	ADP
inlawrev-3694	631	4	the	the	DET
inlawrev-3694	631	5	four	four	NUM
inlawrev-3694	631	6	products	product	NOUN
inlawrev-3694	631	7	that	that	PRON
inlawrev-3694	631	8	the	the	DET
inlawrev-3694	631	9	committee	committee	NOUN
inlawrev-3694	631	10	focused	focus	VERB
inlawrev-3694	631	11	its	its	PRON
inlawrev-3694	631	12	study	study	NOUN
inlawrev-3694	631	13	on	on	ADP
inlawrev-3694	631	14	had	have	VERB
inlawrev-3694	631	15	several	several	ADJ
inlawrev-3694	631	16	features	feature	NOUN
inlawrev-3694	631	17	in	in	ADP
inlawrev-3694	631	18	common	common	ADJ
inlawrev-3694	631	19	.	.	PUNCT
inlawrev-3694	632	1	the	the	DET
inlawrev-3694	632	2	products	product	NOUN
inlawrev-3694	632	3	were	be	AUX
inlawrev-3694	632	4	developed	develop	VERB
inlawrev-3694	632	5	by	by	ADP
inlawrev-3694	632	6	kpmg	kpmg	PROPN
inlawrev-3694	632	7	in	in	ADP
inlawrev-3694	632	8	an	an	DET
inlawrev-3694	632	9	internal	internal	ADJ
inlawrev-3694	632	10	process	process	NOUN
inlawrev-3694	632	11	through	through	ADP
inlawrev-3694	632	12	which	which	PRON
inlawrev-3694	632	13	tax	tax	NOUN
inlawrev-3694	632	14	professionals	professional	NOUN
inlawrev-3694	632	15	,	,	PUNCT
inlawrev-3694	632	16	including	include	VERB
inlawrev-3694	632	17	certified	certify	VERB
inlawrev-3694	632	18	public	public	ADJ
inlawrev-3694	632	19	accountants	accountant	NOUN
inlawrev-3694	632	20	and	and	CCONJ
inlawrev-3694	632	21	attorneys	attorney	NOUN
inlawrev-3694	632	22	,	,	PUNCT
inlawrev-3694	632	23	employed	employ	VERB
inlawrev-3694	632	24	by	by	ADP
inlawrev-3694	632	25	kpmg	kpmg	PROPN
inlawrev-3694	632	26	analyzed	analyze	VERB
inlawrev-3694	632	27	the	the	DET
inlawrev-3694	632	28	technical	technical	ADJ
inlawrev-3694	632	29	merits	merit	NOUN
inlawrev-3694	632	30	ofthe	ofthe	ADJ
inlawrev-3694	632	31	proposed	propose	VERB
inlawrev-3694	632	32	products	product	NOUN
inlawrev-3694	632	33	.	.	PUNCT
inlawrev-3694	632	34	^^	^^	PUNCT
inlawrev-3694	632	35	''	''	PUNCT
inlawrev-3694	633	1	the	the	DET
inlawrev-3694	633	2	four	four	NUM
inlawrev-3694	633	3	products	product	NOUN
inlawrev-3694	633	4	included	include	VERB
inlawrev-3694	633	5	complex	complex	ADJ
inlawrev-3694	633	6	and	and	CCONJ
inlawrev-3694	633	7	highly	highly	ADV
inlawrev-3694	633	8	structured	structured	ADJ
inlawrev-3694	633	9	transactions	transaction	NOUN
inlawrev-3694	633	10	requiring	require	VERB
inlawrev-3694	633	11	in	in	ADP
inlawrev-3694	633	12	-	-	PUNCT
inlawrev-3694	633	13	depth	depth	NOUN
inlawrev-3694	633	14	technical	technical	ADJ
inlawrev-3694	633	15	legal	legal	ADJ
inlawrev-3694	633	16	opinions	opinion	NOUN
inlawrev-3694	633	17	.	.	PUNCT
inlawrev-3694	634	1	kpmg	kpmg	PROPN
inlawrev-3694	634	2	expended	expend	VERB
inlawrev-3694	634	3	substantial	substantial	ADJ
inlawrev-3694	634	4	amounts	amount	NOUN
inlawrev-3694	634	5	of	of	ADP
inlawrev-3694	634	6	time	time	NOUN
inlawrev-3694	634	7	,	,	PUNCT
inlawrev-3694	634	8	effort	effort	NOUN
inlawrev-3694	634	9	,	,	PUNCT
inlawrev-3694	634	10	and	and	CCONJ
inlawrev-3694	634	11	capital	capital	NOUN
inlawrev-3694	634	12	to	to	PART
inlawrev-3694	634	13	develop	develop	VERB
inlawrev-3694	634	14	and	and	CCONJ
inlawrev-3694	634	15	market	market	VERB
inlawrev-3694	634	16	the	the	DET
inlawrev-3694	634	17	products	product	NOUN
inlawrev-3694	634	18	to	to	ADP
inlawrev-3694	634	19	potential	potential	ADJ
inlawrev-3694	634	20	buyers	buyer	NOUN
inlawrev-3694	634	21	.	.	PUNCT
inlawrev-3694	635	1	also	also	ADV
inlawrev-3694	635	2	included	include	VERB
inlawrev-3694	635	3	within	within	ADP
inlawrev-3694	635	4	these	these	DET
inlawrev-3694	635	5	efforts	effort	NOUN
inlawrev-3694	635	6	was	be	AUX
inlawrev-3694	635	7	the	the	DET
inlawrev-3694	635	8	creation	creation	NOUN
inlawrev-3694	635	9	of	of	ADP
inlawrev-3694	635	10	a	a	DET
inlawrev-3694	635	11	market	market	NOUN
inlawrev-3694	635	12	research	research	NOUN
inlawrev-3694	635	13	department	department	NOUN
inlawrev-3694	635	14	,	,	PUNCT
inlawrev-3694	635	15	a	a	DET
inlawrev-3694	635	16	sales	sale	NOUN
inlawrev-3694	635	17	opportunity	opportunity	NOUN
inlawrev-3694	635	18	center	center	NOUN
inlawrev-3694	635	19	that	that	PRON
inlawrev-3694	635	20	worked	work	VERB
inlawrev-3694	635	21	on	on	ADP
inlawrev-3694	635	22	tax	tax	NOUN
inlawrev-3694	635	23	product	product	NOUN
inlawrev-3694	635	24	marketing	marketing	NOUN
inlawrev-3694	635	25	strategies	strategy	NOUN
inlawrev-3694	635	26	,	,	PUNCT
inlawrev-3694	635	27	and	and	CCONJ
inlawrev-3694	635	28	a	a	DET
inlawrev-3694	635	29	telemarketing	telemarketing	NOUN
inlawrev-3694	635	30	center	center	NOUN
inlawrev-3694	635	31	staffed	staff	VERB
inlawrev-3694	635	32	with	with	ADP
inlawrev-3694	635	33	people	people	NOUN
inlawrev-3694	635	34	trained	train	VERB
inlawrev-3694	635	35	to	to	PART
inlawrev-3694	635	36	make	make	VERB
inlawrev-3694	635	37	cold	cold	ADJ
inlawrev-3694	635	38	calls	call	NOUN
inlawrev-3694	635	39	to	to	PART
inlawrev-3694	635	40	find	find	VERB
inlawrev-3694	635	41	buyers	buyer	NOUN
inlawrev-3694	635	42	for	for	ADP
inlawrev-3694	635	43	the	the	DET
inlawrev-3694	635	44	tax	tax	NOUN
inlawrev-3694	635	45	products	product	NOUN
inlawrev-3694	635	46	developed	develop	VERB
inlawrev-3694	635	47	.	.	PUNCT
inlawrev-3694	636	1	^^^	^^^	PUNCT
inlawrev-3694	636	2	in	in	ADP
inlawrev-3694	636	3	marketing	market	VERB
inlawrev-3694	636	4	the	the	DET
inlawrev-3694	636	5	tax	tax	NOUN
inlawrev-3694	636	6	products	product	NOUN
inlawrev-3694	636	7	,	,	PUNCT
inlawrev-3694	636	8	the	the	DET
inlawrev-3694	636	9	report	report	NOUN
inlawrev-3694	636	10	indicated	indicate	VERB
inlawrev-3694	636	11	that	that	SCONJ
inlawrev-3694	636	12	kpmg	kpmg	PROPN
inlawrev-3694	636	13	sold	sell	VERB
inlawrev-3694	636	14	the	the	DET
inlawrev-3694	636	15	four	four	NUM
inlawrev-3694	636	16	tax	tax	NOUN
inlawrev-3694	636	17	products	product	NOUN
inlawrev-3694	636	18	to	to	ADP
inlawrev-3694	636	19	more	more	ADJ
inlawrev-3694	636	20	than	than	ADP
inlawrev-3694	636	21	350	350	NUM
inlawrev-3694	636	22	individuals	individual	NOUN
inlawrev-3694	636	23	during	during	ADP
inlawrev-3694	636	24	the	the	DET
inlawrev-3694	636	25	years	year	NOUN
inlawrev-3694	636	26	1997	1997	NUM
inlawrev-3694	636	27	through	through	ADP
inlawrev-3694	636	28	2001	2001	NUM
inlawrev-3694	636	29	.^^^	.^^^	PUNCT
inlawrev-3694	637	1	together	together	ADV
inlawrev-3694	637	2	the	the	DET
inlawrev-3694	637	3	four	four	NUM
inlawrev-3694	637	4	products	product	NOUN
inlawrev-3694	637	5	generated	generate	VERB
inlawrev-3694	637	6	fees	fee	NOUN
inlawrev-3694	637	7	for	for	ADP
inlawrev-3694	637	8	kpmg	kpmg	PROPN
inlawrev-3694	637	9	in	in	ADP
inlawrev-3694	637	10	excess	excess	NOUN
inlawrev-3694	637	11	of	of	ADP
inlawrev-3694	637	12	$	$	SYM
inlawrev-3694	637	13	124	124	NUM
inlawrev-3694	637	14	million	million	NUM
inlawrev-3694	637	15	.	.	PUNCT
inlawrev-3694	638	1	^^^	^^^	PUNCT
inlawrev-3694	638	2	as	as	ADP
inlawrev-3694	638	3	of	of	ADP
inlawrev-3694	638	4	june	june	PROPN
inlawrev-3694	638	5	2002	2002	NUM
inlawrev-3694	638	6	,	,	PUNCT
inlawrev-3694	638	7	an	an	DET
inlawrev-3694	638	8	irs	irs	PROPN
inlawrev-3694	638	9	analysis	analysis	NOUN
inlawrev-3694	638	10	of	of	ADP
inlawrev-3694	638	11	a	a	DET
inlawrev-3694	638	12	portion	portion	NOUN
inlawrev-3694	638	13	of	of	ADP
inlawrev-3694	638	14	the	the	DET
inlawrev-3694	638	15	returns	return	NOUN
inlawrev-3694	638	16	related	relate	VERB
inlawrev-3694	638	17	to	to	ADP
inlawrev-3694	638	18	three	three	NUM
inlawrev-3694	638	19	of	of	ADP
inlawrev-3694	638	20	the	the	DET
inlawrev-3694	638	21	products	product	NOUN
inlawrev-3694	638	22	sold	sell	VERB
inlawrev-3694	638	23	by	by	ADP
inlawrev-3694	638	24	kpmg	kpmg	PROPN
inlawrev-3694	638	25	identified	identify	VERB
inlawrev-3694	638	26	243	243	NUM
inlawrev-3694	638	27	individuals	individual	NOUN
inlawrev-3694	638	28	who	who	PRON
inlawrev-3694	638	29	had	have	AUX
inlawrev-3694	638	30	relied	rely	VERB
inlawrev-3694	638	31	on	on	ADP
inlawrev-3694	638	32	the	the	DET
inlawrev-3694	638	33	transactions	transaction	NOUN
inlawrev-3694	638	34	to	to	PART
inlawrev-3694	638	35	claim	claim	VERB
inlawrev-3694	638	36	a	a	DET
inlawrev-3694	638	37	total	total	NOUN
inlawrev-3694	638	38	of	of	ADP
inlawrev-3694	638	39	$	$	SYM
inlawrev-3694	638	40	5.8	5.8	NUM
inlawrev-3694	638	41	billion	billion	NUM
inlawrev-3694	638	42	in	in	ADP
inlawrev-3694	638	43	tax	tax	NOUN
inlawrev-3694	638	44	losses	loss	NOUN
inlawrev-3694	638	45	on	on	ADP
inlawrev-3694	638	46	their	their	PRON
inlawrev-3694	638	47	individual	individual	ADJ
inlawrev-3694	638	48	federal	federal	ADJ
inlawrev-3694	638	49	income	income	NOUN
inlawrev-3694	638	50	tax	tax	NOUN
inlawrev-3694	638	51	returns	return	NOUN
inlawrev-3694	638	52	.	.	PUNCT
inlawrev-3694	639	1	^^^	^^^	PUNCT
inlawrev-3694	639	2	in	in	ADP
inlawrev-3694	639	3	the	the	DET
inlawrev-3694	639	4	case	case	NOUN
inlawrev-3694	639	5	of	of	ADP
inlawrev-3694	639	6	one	one	NUM
inlawrev-3694	639	7	of	of	ADP
inlawrev-3694	639	8	the	the	DET
inlawrev-3694	639	9	products	product	NOUN
inlawrev-3694	639	10	,	,	PUNCT
inlawrev-3694	639	11	clients	client	NOUN
inlawrev-3694	639	12	were	be	AUX
inlawrev-3694	639	13	charged	charge	VERB
inlawrev-3694	639	14	a	a	DET
inlawrev-3694	639	15	single	single	ADJ
inlawrev-3694	639	16	fee	fee	NOUN
inlawrev-3694	639	17	equal	equal	ADJ
inlawrev-3694	639	18	to	to	ADP
inlawrev-3694	639	19	seven	seven	NUM
inlawrev-3694	639	20	percent	percent	NOUN
inlawrev-3694	639	21	of	of	ADP
inlawrev-3694	639	22	the	the	DET
inlawrev-3694	639	23	"	"	PUNCT
inlawrev-3694	639	24	tax	tax	NOUN
inlawrev-3694	639	25	losses	loss	NOUN
inlawrev-3694	639	26	"	"	PUNCT
inlawrev-3694	639	27	to	to	PART
inlawrev-3694	639	28	be	be	AUX
inlawrev-3694	639	29	generated	generate	VERB
inlawrev-3694	639	30	by	by	ADP
inlawrev-3694	639	31	the	the	DET
inlawrev-3694	639	32	proposed	propose	VERB
inlawrev-3694	639	33	transaction	transaction	NOUN
inlawrev-3694	639	34	.	.	PUNCT
inlawrev-3694	640	1	the	the	DET
inlawrev-3694	640	2	client	client	NOUN
inlawrev-3694	640	3	typically	typically	ADV
inlawrev-3694	640	4	paid	pay	VERB
inlawrev-3694	640	5	the	the	DET
inlawrev-3694	640	6	fee	fee	NOUN
inlawrev-3694	640	7	to	to	ADP
inlawrev-3694	640	8	the	the	DET
inlawrev-3694	640	9	retained	retain	VERB
inlawrev-3694	640	10	164	164	NUM
inlawrev-3694	640	11	.	.	PUNCT
inlawrev-3694	641	1	minority	minority	NOUN
inlawrev-3694	641	2	staff	staff	NOUN
inlawrev-3694	641	3	ofthe	ofthe	VERB
inlawrev-3694	641	4	permanent	permanent	ADJ
inlawrev-3694	641	5	subcomm	subcomm	NOUN
inlawrev-3694	641	6	.	.	PUNCT
inlawrev-3694	642	1	on	on	ADP
inlawrev-3694	642	2	investigations	investigation	NOUN
inlawrev-3694	642	3	ofthe	ofthe	NOUN
inlawrev-3694	642	4	comm	comm	NOUN
inlawrev-3694	642	5	.	.	PUNCT
inlawrev-3694	643	1	on	on	ADP
inlawrev-3694	643	2	gov't	gov't	PROPN
inlawrev-3694	643	3	affairs	affair	NOUN
inlawrev-3694	643	4	u.s	u.s	PROPN
inlawrev-3694	643	5	.	.	PROPN
inlawrev-3694	643	6	senate	senate	PROPN
inlawrev-3694	643	7	,	,	PUNCT
inlawrev-3694	643	8	108th	108th	ADJ
inlawrev-3694	643	9	cong	cong	NOUN
inlawrev-3694	643	10	.	.	PROPN
inlawrev-3694	643	11	,	,	PUNCT
inlawrev-3694	643	12	u.s	u.s	PROPN
inlawrev-3694	643	13	.	.	PROPN
inlawrev-3694	643	14	tax	tax	NOUN
inlawrev-3694	643	15	shelter	shelter	NOUN
inlawrev-3694	643	16	industry	industry	NOUN
inlawrev-3694	643	17	:	:	PUNCT
inlawrev-3694	643	18	the	the	DET
inlawrev-3694	643	19	role	role	NOUN
inlawrev-3694	643	20	of	of	ADP
inlawrev-3694	643	21	accountants	accountant	NOUN
inlawrev-3694	643	22	,	,	PUNCT
inlawrev-3694	643	23	lawyers	lawyer	NOUN
inlawrev-3694	643	24	,	,	PUNCT
inlawrev-3694	643	25	andfinancialprofessionals	andfinancialprofessional	NOUN
inlawrev-3694	643	26	1	1	NUM
inlawrev-3694	643	27	(	(	PUNCT
inlawrev-3694	643	28	comm	comm	NOUN
inlawrev-3694	643	29	.	.	PUNCT
inlawrev-3694	644	1	print	print	NOUN
inlawrev-3694	644	2	2003	2003	NUM
inlawrev-3694	644	3	)	)	PUNCT
inlawrev-3694	645	1	[	[	X
inlawrev-3694	645	2	hereinafter	hereinafter	NOUN
inlawrev-3694	645	3	role	role	NOUN
inlawrev-3694	645	4	of	of	ADP
inlawrev-3694	645	5	accountants	accountant	NOUN
inlawrev-3694	645	6	]	]	PUNCT
inlawrev-3694	645	7	.	.	PUNCT
inlawrev-3694	646	1	165	165	NUM
inlawrev-3694	646	2	.	.	X
inlawrev-3694	646	3	mat	mat	PROPN
inlawrev-3694	646	4	2	2	NUM
inlawrev-3694	646	5	.	.	NOUN
inlawrev-3694	646	6	166	166	NUM
inlawrev-3694	646	7	.	.	PUNCT
inlawrev-3694	647	1	mat	mat	NOUN
inlawrev-3694	647	2	7	7	NUM
inlawrev-3694	647	3	-	-	SYM
inlawrev-3694	647	4	8	8	NUM
inlawrev-3694	647	5	.	.	NOUN
inlawrev-3694	647	6	167	167	NUM
inlawrev-3694	647	7	.	.	PUNCT
inlawrev-3694	648	1	m.	m.	PROPN
inlawrev-3694	648	2	at7	at7	PROPN
inlawrev-3694	648	3	.	.	PUNCT
inlawrev-3694	649	1	168	168	NUM
inlawrev-3694	649	2	.	.	PUNCT
inlawrev-3694	650	1	i	i	PRON
inlawrev-3694	650	2	d.	d.	PROPN
inlawrev-3694	650	3	at	at	ADP
inlawrev-3694	650	4	8	8	NUM
inlawrev-3694	650	5	.	.	NOUN
inlawrev-3694	650	6	169	169	NUM
inlawrev-3694	650	7	.	.	PUNCT
inlawrev-3694	651	1	m.	m.	NOUN
inlawrev-3694	651	2	at3	at3	PROPN
inlawrev-3694	651	3	.	.	PROPN
inlawrev-3694	652	1	170	170	NUM
inlawrev-3694	652	2	.	.	PUNCT
inlawrev-3694	653	1	i	i	PRON
inlawrev-3694	653	2	d.	d.	PROPN
inlawrev-3694	653	3	171	171	NUM
inlawrev-3694	653	4	.	.	PUNCT
inlawrev-3694	654	1	i	i	PRON
inlawrev-3694	654	2	d.	d.	PROPN
inlawrev-3694	654	3	2005	2005	NUM
inlawrev-3694	654	4	]	]	PUNCT
inlawrev-3694	654	5	tax	tax	NOUN
inlawrev-3694	654	6	motivated	motivate	VERB
inlawrev-3694	654	7	transactions	transaction	NOUN
inlawrev-3694	654	8	3	3	NUM
inlawrev-3694	654	9	1	1	NUM
inlawrev-3694	654	10	9	9	NUM
inlawrev-3694	654	11	investment	investment	NOUN
inlawrev-3694	654	12	advisory	advisory	ADJ
inlawrev-3694	654	13	firm	firm	NOUN
inlawrev-3694	654	14	,	,	PUNCT
inlawrev-3694	654	15	which	which	PRON
inlawrev-3694	654	16	then	then	ADV
inlawrev-3694	654	17	apportioned	apportion	VERB
inlawrev-3694	654	18	the	the	DET
inlawrev-3694	654	19	fee	fee	NOUN
inlawrev-3694	654	20	among	among	ADP
inlawrev-3694	654	21	kpmg	kpmg	PROPN
inlawrev-3694	654	22	,	,	PUNCT
inlawrev-3694	654	23	a	a	DET
inlawrev-3694	654	24	participating	participate	VERB
inlawrev-3694	654	25	bank	bank	NOUN
inlawrev-3694	654	26	,	,	PUNCT
inlawrev-3694	654	27	law	law	NOUN
inlawrev-3694	654	28	firm	firm	NOUN
inlawrev-3694	654	29	,	,	PUNCT
inlawrev-3694	654	30	and	and	CCONJ
inlawrev-3694	654	31	others	other	NOUN
inlawrev-3694	654	32	.	.	PUNCT
inlawrev-3694	655	1	'	'	PUNCT
inlawrev-3694	655	2	^^	^^	PUNCT
inlawrev-3694	655	3	once	once	ADV
inlawrev-3694	655	4	a	a	DET
inlawrev-3694	655	5	taxpayer	taxpayer	NOUN
inlawrev-3694	655	6	agreed	agree	VERB
inlawrev-3694	655	7	to	to	PART
inlawrev-3694	655	8	engage	engage	VERB
inlawrev-3694	655	9	kpmg	kpmg	PROPN
inlawrev-3694	655	10	for	for	ADP
inlawrev-3694	655	11	the	the	DET
inlawrev-3694	655	12	purpose	purpose	NOUN
inlawrev-3694	655	13	of	of	ADP
inlawrev-3694	655	14	purchasing	purchase	VERB
inlawrev-3694	655	15	a	a	DET
inlawrev-3694	655	16	tax	tax	NOUN
inlawrev-3694	655	17	product	product	NOUN
inlawrev-3694	655	18	,	,	PUNCT
inlawrev-3694	655	19	kpmg	kpmg	PROPN
inlawrev-3694	655	20	would	would	AUX
inlawrev-3694	655	21	assist	assist	VERB
inlawrev-3694	655	22	the	the	DET
inlawrev-3694	655	23	client	client	NOUN
inlawrev-3694	655	24	in	in	ADP
inlawrev-3694	655	25	executing	execute	VERB
inlawrev-3694	655	26	the	the	DET
inlawrev-3694	655	27	transaction	transaction	NOUN
inlawrev-3694	655	28	.	.	PUNCT
inlawrev-3694	656	1	execution	execution	NOUN
inlawrev-3694	656	2	of	of	ADP
inlawrev-3694	656	3	the	the	DET
inlawrev-3694	656	4	transactions	transaction	NOUN
inlawrev-3694	656	5	required	require	VERB
inlawrev-3694	656	6	the	the	DET
inlawrev-3694	656	7	assistance	assistance	NOUN
inlawrev-3694	656	8	of	of	ADP
inlawrev-3694	656	9	the	the	DET
inlawrev-3694	656	10	lawyers	lawyer	NOUN
inlawrev-3694	656	11	,	,	PUNCT
inlawrev-3694	656	12	bankers	banker	NOUN
inlawrev-3694	656	13	,	,	PUNCT
inlawrev-3694	656	14	investment	investment	NOUN
inlawrev-3694	656	15	advisors	advisor	NOUN
inlawrev-3694	656	16	,	,	PUNCT
inlawrev-3694	656	17	and	and	CCONJ
inlawrev-3694	656	18	others	other	NOUN
inlawrev-3694	656	19	to	to	PART
inlawrev-3694	656	20	carry	carry	VERB
inlawrev-3694	656	21	out	out	ADP
inlawrev-3694	656	22	the	the	DET
inlawrev-3694	656	23	steps	step	NOUN
inlawrev-3694	656	24	of	of	ADP
inlawrev-3694	656	25	each	each	PRON
inlawrev-3694	656	26	of	of	ADP
inlawrev-3694	656	27	the	the	DET
inlawrev-3694	656	28	transactions	transaction	NOUN
inlawrev-3694	656	29	.	.	PUNCT
inlawrev-3694	657	1	kpmg	kpmg	PROPN
inlawrev-3694	657	2	issued	issue	VERB
inlawrev-3694	657	3	tax	tax	NOUN
inlawrev-3694	657	4	opinion	opinion	NOUN
inlawrev-3694	657	5	letters	letter	NOUN
inlawrev-3694	657	6	advising	advise	VERB
inlawrev-3694	657	7	clients	client	NOUN
inlawrev-3694	657	8	of	of	ADP
inlawrev-3694	657	9	the	the	DET
inlawrev-3694	657	10	tax	tax	NOUN
inlawrev-3694	657	11	consequences	consequence	NOUN
inlawrev-3694	657	12	of	of	ADP
inlawrev-3694	657	13	the	the	DET
inlawrev-3694	657	14	prospective	prospective	ADJ
inlawrev-3694	657	15	transactions	transaction	NOUN
inlawrev-3694	657	16	.	.	PUNCT
inlawrev-3694	658	1	^^^	^^^	NOUN
inlawrev-3694	658	2	the	the	DET
inlawrev-3694	658	3	report	report	NOUN
inlawrev-3694	658	4	indicates	indicate	VERB
inlawrev-3694	658	5	that	that	SCONJ
inlawrev-3694	658	6	the	the	DET
inlawrev-3694	658	7	committee	committee	NOUN
inlawrev-3694	658	8	investigation	investigation	NOUN
inlawrev-3694	658	9	found	find	VERB
inlawrev-3694	658	10	that	that	SCONJ
inlawrev-3694	658	11	kpmg	kpmg	PROPN
inlawrev-3694	658	12	drafted	draft	VERB
inlawrev-3694	658	13	its	its	PRON
inlawrev-3694	658	14	own	own	ADJ
inlawrev-3694	658	15	prototype	prototype	NOUN
inlawrev-3694	658	16	tax	tax	NOUN
inlawrev-3694	658	17	opinion	opinion	NOUN
inlawrev-3694	658	18	letter	letter	NOUN
inlawrev-3694	658	19	supporting	support	VERB
inlawrev-3694	658	20	the	the	DET
inlawrev-3694	658	21	product	product	NOUN
inlawrev-3694	658	22	and	and	CCONJ
inlawrev-3694	658	23	used	use	VERB
inlawrev-3694	658	24	the	the	DET
inlawrev-3694	658	25	prototype	prototype	NOUN
inlawrev-3694	658	26	opinion	opinion	NOUN
inlawrev-3694	658	27	letter	letter	NOUN
inlawrev-3694	658	28	as	as	ADP
inlawrev-3694	658	29	a	a	DET
inlawrev-3694	658	30	template	template	NOUN
inlawrev-3694	658	31	for	for	ADP
inlawrev-3694	658	32	the	the	DET
inlawrev-3694	658	33	opinion	opinion	NOUN
inlawrev-3694	658	34	letters	letter	NOUN
inlawrev-3694	658	35	actually	actually	ADV
inlawrev-3694	658	36	sent	send	VERB
inlawrev-3694	658	37	to	to	ADP
inlawrev-3694	658	38	a	a	DET
inlawrev-3694	658	39	number	number	NOUN
inlawrev-3694	658	40	of	of	ADP
inlawrev-3694	658	41	clients	client	NOUN
inlawrev-3694	658	42	.	.	PUNCT
inlawrev-3694	659	1	in	in	ADP
inlawrev-3694	659	2	addition	addition	NOUN
inlawrev-3694	659	3	,	,	PUNCT
inlawrev-3694	659	4	kpmg	kpmg	PROPN
inlawrev-3694	659	5	generally	generally	ADV
inlawrev-3694	659	6	arranged	arrange	VERB
inlawrev-3694	659	7	for	for	SCONJ
inlawrev-3694	659	8	an	an	DET
inlawrev-3694	659	9	outside	outside	ADJ
inlawrev-3694	659	10	law	law	NOUN
inlawrev-3694	659	11	firm	firm	NOUN
inlawrev-3694	659	12	to	to	PART
inlawrev-3694	659	13	provide	provide	VERB
inlawrev-3694	659	14	a	a	DET
inlawrev-3694	659	15	second	second	ADJ
inlawrev-3694	659	16	favorable	favorable	ADJ
inlawrev-3694	659	17	opinion	opinion	NOUN
inlawrev-3694	659	18	letter	letter	NOUN
inlawrev-3694	659	19	.	.	PUNCT
inlawrev-3694	660	1	^^"^	^^"^	VERB
inlawrev-3694	660	2	the	the	DET
inlawrev-3694	660	3	report	report	NOUN
inlawrev-3694	660	4	indicates	indicate	VERB
inlawrev-3694	660	5	that	that	SCONJ
inlawrev-3694	660	6	kpmg	kpmg	PROPN
inlawrev-3694	660	7	collaborated	collaborate	VERB
inlawrev-3694	660	8	with	with	ADP
inlawrev-3694	660	9	a	a	DET
inlawrev-3694	660	10	law	law	NOUN
inlawrev-3694	660	11	firm	firm	NOUN
inlawrev-3694	660	12	,	,	PUNCT
inlawrev-3694	660	13	sidley	sidley	PROPN
inlawrev-3694	660	14	austin	austin	PROPN
inlawrev-3694	660	15	brown	brown	PROPN
inlawrev-3694	660	16	&	&	CCONJ
inlawrev-3694	660	17	wood	wood	PROPN
inlawrev-3694	660	18	,	,	PUNCT
inlawrev-3694	660	19	prior	prior	ADV
inlawrev-3694	660	20	to	to	ADP
inlawrev-3694	660	21	engaging	engage	VERB
inlawrev-3694	660	22	the	the	DET
inlawrev-3694	660	23	law	law	NOUN
inlawrev-3694	660	24	firm	firm	NOUN
inlawrev-3694	660	25	in	in	ADP
inlawrev-3694	660	26	order	order	NOUN
inlawrev-3694	660	27	to	to	PART
inlawrev-3694	660	28	assure	assure	VERB
inlawrev-3694	660	29	that	that	SCONJ
inlawrev-3694	660	30	the	the	DET
inlawrev-3694	660	31	opinion	opinion	NOUN
inlawrev-3694	660	32	would	would	AUX
inlawrev-3694	660	33	be	be	AUX
inlawrev-3694	660	34	favorable	favorable	ADJ
inlawrev-3694	660	35	.	.	PUNCT
inlawrev-3694	661	1	^^^	^^^	PUNCT
inlawrev-3694	661	2	in	in	ADP
inlawrev-3694	661	3	certain	certain	ADJ
inlawrev-3694	661	4	instances	instance	NOUN
inlawrev-3694	661	5	,	,	PUNCT
inlawrev-3694	661	6	kpmg	kpmg	PROPN
inlawrev-3694	661	7	would	would	AUX
inlawrev-3694	661	8	exchange	exchange	VERB
inlawrev-3694	661	9	opinion	opinion	NOUN
inlawrev-3694	661	10	letters	letter	NOUN
inlawrev-3694	661	11	with	with	ADP
inlawrev-3694	661	12	the	the	DET
inlawrev-3694	661	13	retained	retain	VERB
inlawrev-3694	661	14	law	law	NOUN
inlawrev-3694	661	15	firm	firm	NOUN
inlawrev-3694	661	16	eventually	eventually	ADV
inlawrev-3694	661	17	issuing	issue	VERB
inlawrev-3694	661	18	similar	similar	ADJ
inlawrev-3694	661	19	opinions	opinion	NOUN
inlawrev-3694	661	20	.	.	PUNCT
inlawrev-3694	662	1	^^^	^^^	ADP
inlawrev-3694	662	2	the	the	DET
inlawrev-3694	662	3	prototype	prototype	NOUN
inlawrev-3694	662	4	tax	tax	NOUN
inlawrev-3694	662	5	opinion	opinion	NOUN
inlawrev-3694	662	6	letter	letter	NOUN
inlawrev-3694	662	7	prepared	prepare	VERB
inlawrev-3694	662	8	by	by	ADP
inlawrev-3694	662	9	kpmg	kpmg	PROPN
inlawrev-3694	662	10	and	and	CCONJ
inlawrev-3694	662	11	the	the	DET
inlawrev-3694	662	12	retained	retain	VERB
inlawrev-3694	662	13	law	law	NOUN
inlawrev-3694	662	14	firm	firm	NOUN
inlawrev-3694	662	15	relied	rely	VERB
inlawrev-3694	662	16	upon	upon	SCONJ
inlawrev-3694	662	17	a	a	DET
inlawrev-3694	662	18	set	set	NOUN
inlawrev-3694	662	19	of	of	ADP
inlawrev-3694	662	20	factual	factual	ADJ
inlawrev-3694	662	21	representations	representation	NOUN
inlawrev-3694	662	22	made	make	VERB
inlawrev-3694	662	23	by	by	ADP
inlawrev-3694	662	24	the	the	DET
inlawrev-3694	662	25	client	client	NOUN
inlawrev-3694	662	26	.	.	PUNCT
inlawrev-3694	663	1	the	the	DET
inlawrev-3694	663	2	client	client	NOUN
inlawrev-3694	663	3	representations	representation	NOUN
inlawrev-3694	663	4	were	be	AUX
inlawrev-3694	663	5	critical	critical	ADJ
inlawrev-3694	663	6	to	to	ADP
inlawrev-3694	663	7	analysis	analysis	NOUN
inlawrev-3694	663	8	and	and	CCONJ
inlawrev-3694	663	9	conclusions	conclusion	NOUN
inlawrev-3694	663	10	presented	present	VERB
inlawrev-3694	663	11	in	in	ADP
inlawrev-3694	663	12	kpmg	kpmg	PROPN
inlawrev-3694	663	13	's	's	PART
inlawrev-3694	663	14	opinion	opinion	NOUN
inlawrev-3694	663	15	letters	letter	NOUN
inlawrev-3694	663	16	.	.	PUNCT
inlawrev-3694	664	1	^^^	^^^	NOUN
inlawrev-3694	664	2	the	the	DET
inlawrev-3694	664	3	report	report	NOUN
inlawrev-3694	664	4	indicates	indicate	VERB
inlawrev-3694	664	5	that	that	SCONJ
inlawrev-3694	664	6	some	some	PRON
inlawrev-3694	664	7	of	of	ADP
inlawrev-3694	664	8	the	the	DET
inlawrev-3694	664	9	key	key	ADJ
inlawrev-3694	664	10	representations	representation	NOUN
inlawrev-3694	664	11	went	go	VERB
inlawrev-3694	664	12	to	to	ADP
inlawrev-3694	664	13	the	the	DET
inlawrev-3694	664	14	very	very	ADV
inlawrev-3694	664	15	core	core	ADJ
inlawrev-3694	664	16	requirements	requirement	NOUN
inlawrev-3694	664	17	of	of	ADP
inlawrev-3694	664	18	the	the	DET
inlawrev-3694	664	19	two	two	NUM
inlawrev-3694	664	20	prong	prong	ADJ
inlawrev-3694	664	21	sham	sham	ADJ
inlawrev-3694	664	22	transaction	transaction	NOUN
inlawrev-3694	664	23	test	test	NOUN
inlawrev-3694	664	24	applied	apply	VERB
inlawrev-3694	664	25	by	by	ADP
inlawrev-3694	664	26	the	the	DET
inlawrev-3694	664	27	courts	court	NOUN
inlawrev-3694	664	28	.	.	PUNCT
inlawrev-3694	665	1	the	the	DET
inlawrev-3694	665	2	report	report	NOUN
inlawrev-3694	665	3	indicates	indicate	VERB
inlawrev-3694	665	4	that	that	SCONJ
inlawrev-3694	665	5	the	the	DET
inlawrev-3694	665	6	prototype	prototype	NOUN
inlawrev-3694	665	7	opinion	opinion	NOUN
inlawrev-3694	665	8	letter	letter	NOUN
inlawrev-3694	665	9	provided	provide	VERB
inlawrev-3694	665	10	that	that	SCONJ
inlawrev-3694	665	11	the	the	DET
inlawrev-3694	665	12	client	client	NOUN
inlawrev-3694	665	13	represented	represent	VERB
inlawrev-3694	665	14	to	to	PART
inlawrev-3694	665	15	icpmg	icpmg	VERB
inlawrev-3694	665	16	that	that	SCONJ
inlawrev-3694	665	17	the	the	DET
inlawrev-3694	665	18	client	client	NOUN
inlawrev-3694	665	19	had	have	AUX
inlawrev-3694	665	20	independently	independently	ADV
inlawrev-3694	665	21	reviewed	review	VERB
inlawrev-3694	665	22	the	the	DET
inlawrev-3694	665	23	economics	economic	NOUN
inlawrev-3694	665	24	underlying	underlie	VERB
inlawrev-3694	665	25	the	the	DET
inlawrev-3694	665	26	proposed	propose	VERB
inlawrev-3694	665	27	transaction	transaction	NOUN
inlawrev-3694	665	28	and	and	CCONJ
inlawrev-3694	665	29	that	that	SCONJ
inlawrev-3694	665	30	the	the	DET
inlawrev-3694	665	31	client	client	NOUN
inlawrev-3694	665	32	believed	believe	VERB
inlawrev-3694	665	33	there	there	PRON
inlawrev-3694	665	34	was	be	VERB
inlawrev-3694	665	35	a	a	DET
inlawrev-3694	665	36	reasonable	reasonable	ADJ
inlawrev-3694	665	37	opportunity	opportunity	NOUN
inlawrev-3694	665	38	to	to	PART
inlawrev-3694	665	39	earn	earn	VERB
inlawrev-3694	665	40	a	a	DET
inlawrev-3694	665	41	reasonable	reasonable	ADJ
inlawrev-3694	665	42	pre	pre	ADJ
inlawrev-3694	665	43	-	-	ADJ
inlawrev-3694	665	44	tax	tax	ADJ
inlawrev-3694	665	45	profit	profit	NOUN
inlawrev-3694	665	46	from	from	ADP
inlawrev-3694	665	47	the	the	DET
inlawrev-3694	665	48	transactions	transaction	NOUN
inlawrev-3694	665	49	.	.	PUNCT
inlawrev-3694	666	1	specifically	specifically	ADV
inlawrev-3694	666	2	,	,	PUNCT
inlawrev-3694	666	3	in	in	ADP
inlawrev-3694	666	4	relation	relation	NOUN
inlawrev-3694	666	5	to	to	ADP
inlawrev-3694	666	6	the	the	DET
inlawrev-3694	666	7	economic	economic	ADJ
inlawrev-3694	666	8	substance	substance	NOUN
inlawrev-3694	666	9	doctrine	doctrine	NOUN
inlawrev-3694	666	10	,	,	PUNCT
inlawrev-3694	666	11	the	the	DET
inlawrev-3694	666	12	prototype	prototype	NOUN
inlawrev-3694	666	13	opinion	opinion	NOUN
inlawrev-3694	666	14	letters	letter	NOUN
inlawrev-3694	666	15	of	of	ADP
inlawrev-3694	666	16	kpmg	kpmg	PROPN
inlawrev-3694	666	17	and	and	CCONJ
inlawrev-3694	666	18	the	the	DET
inlawrev-3694	666	19	retained	retain	VERB
inlawrev-3694	666	20	law	law	NOUN
inlawrev-3694	666	21	firm	firm	NOUN
inlawrev-3694	666	22	reflected	reflect	VERB
inlawrev-3694	666	23	similar	similar	ADJ
inlawrev-3694	666	24	analysis	analysis	NOUN
inlawrev-3694	666	25	in	in	ADP
inlawrev-3694	666	26	relation	relation	NOUN
inlawrev-3694	666	27	to	to	ADP
inlawrev-3694	666	28	the	the	DET
inlawrev-3694	666	29	law	law	NOUN
inlawrev-3694	666	30	.	.	PUNCT
inlawrev-3694	667	1	however	however	ADV
inlawrev-3694	667	2	,	,	PUNCT
inlawrev-3694	667	3	with	with	ADP
inlawrev-3694	667	4	respect	respect	NOUN
inlawrev-3694	667	5	to	to	ADP
inlawrev-3694	667	6	application	application	NOUN
inlawrev-3694	667	7	of	of	ADP
inlawrev-3694	667	8	the	the	DET
inlawrev-3694	667	9	facts	fact	NOUN
inlawrev-3694	667	10	to	to	ADP
inlawrev-3694	667	11	the	the	DET
inlawrev-3694	667	12	law	law	NOUN
inlawrev-3694	667	13	,	,	PUNCT
inlawrev-3694	667	14	neither	neither	DET
inlawrev-3694	667	15	opinion	opinion	NOUN
inlawrev-3694	667	16	contained	contain	VERB
inlawrev-3694	667	17	specific	specific	ADJ
inlawrev-3694	667	18	client	client	NOUN
inlawrev-3694	667	19	facts	fact	NOUN
inlawrev-3694	667	20	.	.	PUNCT
inlawrev-3694	668	1	rather	rather	ADV
inlawrev-3694	668	2	,	,	PUNCT
inlawrev-3694	668	3	both	both	DET
inlawrev-3694	668	4	opinion	opinion	NOUN
inlawrev-3694	668	5	letters	letter	NOUN
inlawrev-3694	668	6	relied	rely	VERB
inlawrev-3694	668	7	on	on	ADP
inlawrev-3694	668	8	representations	representation	NOUN
inlawrev-3694	668	9	made	make	VERB
inlawrev-3694	668	10	by	by	ADP
inlawrev-3694	668	11	the	the	DET
inlawrev-3694	668	12	client	client	NOUN
inlawrev-3694	668	13	who	who	PRON
inlawrev-3694	668	14	is	be	AUX
inlawrev-3694	668	15	viewed	view	VERB
inlawrev-3694	668	16	as	as	ADP
inlawrev-3694	668	17	the	the	DET
inlawrev-3694	668	18	"	"	PUNCT
inlawrev-3694	668	19	investor	investor	NOUN
inlawrev-3694	668	20	"	"	PUNCT
inlawrev-3694	668	21	in	in	ADP
inlawrev-3694	668	22	the	the	DET
inlawrev-3694	668	23	transaction	transaction	NOUN
inlawrev-3694	668	24	and	and	CCONJ
inlawrev-3694	668	25	provided	provide	VERB
inlawrev-3694	668	26	the	the	DET
inlawrev-3694	668	27	following	follow	VERB
inlawrev-3694	668	28	representation	representation	NOUN
inlawrev-3694	668	29	:	:	PUNCT
inlawrev-3694	668	30	investor	investor	NOUN
inlawrev-3694	668	31	independently	independently	ADV
inlawrev-3694	668	32	reviewed	review	VERB
inlawrev-3694	668	33	the	the	DET
inlawrev-3694	668	34	economics	economic	NOUN
inlawrev-3694	668	35	underlying	underlie	VERB
inlawrev-3694	668	36	the	the	DET
inlawrev-3694	668	37	investment	investment	NOUN
inlawrev-3694	668	38	fund	fund	NOUN
inlawrev-3694	668	39	before	before	ADP
inlawrev-3694	668	40	entering	enter	VERB
inlawrev-3694	668	41	into	into	ADP
inlawrev-3694	668	42	the	the	DET
inlawrev-3694	668	43	program	program	NOUN
inlawrev-3694	668	44	and	and	CCONJ
inlawrev-3694	668	45	believed	believe	VERB
inlawrev-3694	668	46	there	there	PRON
inlawrev-3694	668	47	was	be	VERB
inlawrev-3694	668	48	172	172	NUM
inlawrev-3694	668	49	.	.	PUNCT
inlawrev-3694	669	1	mat	mat	NOUN
inlawrev-3694	669	2	9	9	NUM
inlawrev-3694	669	3	-	-	SYM
inlawrev-3694	669	4	10	10	NUM
inlawrev-3694	669	5	.	.	PUNCT
inlawrev-3694	670	1	173	173	NUM
inlawrev-3694	670	2	.	.	PUNCT
inlawrev-3694	671	1	/j	/j	INTJ
inlawrev-3694	671	2	.	.	PUNCT
inlawrev-3694	672	1	at	at	ADP
inlawrev-3694	672	2	1	1	NUM
inlawrev-3694	672	3	1	1	NUM
inlawrev-3694	672	4	;	;	PUNCT
inlawrev-3694	672	5	see	see	VERB
inlawrev-3694	672	6	also	also	ADV
inlawrev-3694	672	7	kpmg	kpmg	PROPN
inlawrev-3694	672	8	opinion	opinion	PROPN
inlawrev-3694	672	9	letter	letter	NOUN
inlawrev-3694	672	10	on	on	ADP
inlawrev-3694	672	11	investment	investment	NOUN
inlawrev-3694	672	12	transactions	transaction	NOUN
inlawrev-3694	672	13	available	available	ADJ
inlawrev-3694	672	14	,	,	PUNCT
inlawrev-3694	672	15	2003	2003	NUM
inlawrev-3694	672	16	tax	tax	NOUN
inlawrev-3694	672	17	notes	note	NOUN
inlawrev-3694	672	18	today	today	NOUN
inlawrev-3694	672	19	238	238	NUM
inlawrev-3694	672	20	-	-	SYM
inlawrev-3694	672	21	53	53	NUM
inlawrev-3694	672	22	[	[	X
inlawrev-3694	672	23	hereinafter	hereinafter	NOUN
inlawrev-3694	672	24	kpmg	kpmg	PROPN
inlawrev-3694	672	25	's	's	PART
inlawrev-3694	672	26	tax	tax	NOUN
inlawrev-3694	672	27	opinion	opinion	NOUN
inlawrev-3694	672	28	letter	letter	NOUN
inlawrev-3694	672	29	]	]	PUNCT
inlawrev-3694	672	30	.	.	PUNCT
inlawrev-3694	673	1	11a	11a	NOUN
inlawrev-3694	673	2	.	.	PUNCT
inlawrev-3694	674	1	role	role	NOUN
inlawrev-3694	674	2	ofaccountants	ofaccountant	NOUN
inlawrev-3694	674	3	,	,	PUNCT
inlawrev-3694	674	4	supra	supra	PROPN
inlawrev-3694	674	5	note	note	PROPN
inlawrev-3694	674	6	164	164	NUM
inlawrev-3694	674	7	,	,	PUNCT
inlawrev-3694	674	8	at	at	ADP
inlawrev-3694	674	9	1	1	NUM
inlawrev-3694	674	10	1	1	NUM
inlawrev-3694	674	11	;	;	PUNCT
inlawrev-3694	674	12	see	see	VERB
inlawrev-3694	674	13	,	,	PUNCT
inlawrev-3694	674	14	e.g.	e.g.	ADV
inlawrev-3694	674	15	,	,	PUNCT
inlawrev-3694	674	16	brown	brown	ADJ
inlawrev-3694	674	17	&	&	CCONJ
inlawrev-3694	674	18	wood	wood	NOUN
inlawrev-3694	674	19	opinion	opinion	NOUN
inlawrev-3694	674	20	letter	letter	NOUN
inlawrev-3694	674	21	on	on	ADP
inlawrev-3694	674	22	investment	investment	NOUN
inlawrev-3694	674	23	strategies	strategy	NOUN
inlawrev-3694	674	24	available	available	ADJ
inlawrev-3694	674	25	,	,	PUNCT
inlawrev-3694	674	26	2003	2003	NUM
inlawrev-3694	674	27	tax	tax	NOUN
inlawrev-3694	674	28	notes	note	NOUN
inlawrev-3694	674	29	today	today	NOUN
inlawrev-3694	674	30	238	238	NUM
inlawrev-3694	674	31	-	-	SYM
inlawrev-3694	674	32	54	54	NUM
inlawrev-3694	675	1	[	[	X
inlawrev-3694	675	2	hereinafter	hereinafter	NOUN
inlawrev-3694	675	3	sidley	sidley	PROPN
inlawrev-3694	675	4	austin	austin	PROPN
inlawrev-3694	675	5	brown	brown	PROPN
inlawrev-3694	675	6	&	&	CCONJ
inlawrev-3694	675	7	wood	wood	PROPN
inlawrev-3694	675	8	llp	llp	PROPN
inlawrev-3694	675	9	's	's	PART
inlawrev-3694	675	10	tax	tax	NOUN
inlawrev-3694	675	11	opinion	opinion	NOUN
inlawrev-3694	675	12	letter	letter	NOUN
inlawrev-3694	675	13	]	]	PUNCT
inlawrev-3694	675	14	.	.	PUNCT
inlawrev-3694	676	1	175	175	NUM
inlawrev-3694	676	2	.	.	PUNCT
inlawrev-3694	677	1	role	role	NOUN
inlawrev-3694	677	2	of	of	ADP
inlawrev-3694	677	3	accountants	accountant	NOUN
inlawrev-3694	677	4	,	,	PUNCT
inlawrev-3694	677	5	supra	supra	PROPN
inlawrev-3694	677	6	note	note	PROPN
inlawrev-3694	677	7	164	164	NUM
inlawrev-3694	677	8	,	,	PUNCT
inlawrev-3694	677	9	at	at	ADP
inlawrev-3694	677	10	11	11	NUM
inlawrev-3694	677	11	.	.	PUNCT
inlawrev-3694	678	1	176	176	NUM
inlawrev-3694	678	2	.	.	PUNCT
inlawrev-3694	679	1	i	i	PRON
inlawrev-3694	679	2	d	d	PROPN
inlawrev-3694	679	3	at	at	ADP
inlawrev-3694	679	4	11	11	NUM
inlawrev-3694	679	5	-	-	SYM
inlawrev-3694	679	6	12	12	NUM
inlawrev-3694	679	7	.	.	PUNCT
inlawrev-3694	679	8	177	177	NUM
inlawrev-3694	679	9	.	.	PUNCT
inlawrev-3694	680	1	i	i	PRON
inlawrev-3694	680	2	d.	d.	PROPN
inlawrev-3694	680	3	at	at	ADP
inlawrev-3694	680	4	12	12	NUM
inlawrev-3694	680	5	.	.	PUNCT
inlawrev-3694	680	6	178	178	NUM
inlawrev-3694	680	7	.	.	PUNCT
inlawrev-3694	681	1	i	i	PRON
inlawrev-3694	681	2	d.	d.	PROPN
inlawrev-3694	681	3	320	320	NUM
inlawrev-3694	681	4	indiana	indiana	PROPN
inlawrev-3694	681	5	law	law	PROPN
inlawrev-3694	681	6	review	review	NOUN
inlawrev-3694	682	1	[	[	X
inlawrev-3694	682	2	vol	vol	NOUN
inlawrev-3694	682	3	.	.	PUNCT
inlawrev-3694	682	4	38:295	38:295	NUM
inlawrev-3694	682	5	a	a	DET
inlawrev-3694	682	6	reasonable	reasonable	ADJ
inlawrev-3694	682	7	opportunity	opportunity	NOUN
inlawrev-3694	682	8	to	to	PART
inlawrev-3694	682	9	earn	earn	VERB
inlawrev-3694	682	10	a	a	DET
inlawrev-3694	682	11	reasonable	reasonable	ADJ
inlawrev-3694	682	12	pre	pre	ADJ
inlawrev-3694	682	13	-	-	ADJ
inlawrev-3694	682	14	tax	tax	ADJ
inlawrev-3694	682	15	profit	profit	NOUN
inlawrev-3694	682	16	from	from	ADP
inlawrev-3694	682	17	the	the	DET
inlawrev-3694	682	18	transactions	transaction	NOUN
inlawrev-3694	682	19	described	describe	VERB
inlawrev-3694	682	20	herein	herein	NOUN
inlawrev-3694	682	21	(	(	PUNCT
inlawrev-3694	682	22	not	not	PART
inlawrev-3694	682	23	including	include	VERB
inlawrev-3694	682	24	any	any	DET
inlawrev-3694	682	25	tax	tax	NOUN
inlawrev-3694	682	26	benefits	benefit	NOUN
inlawrev-3694	682	27	that	that	PRON
inlawrev-3694	682	28	may	may	AUX
inlawrev-3694	682	29	occur	occur	VERB
inlawrev-3694	682	30	)	)	PUNCT
inlawrev-3694	682	31	,	,	PUNCT
inlawrev-3694	682	32	in	in	ADP
inlawrev-3694	682	33	excess	excess	NOUN
inlawrev-3694	682	34	of	of	ADP
inlawrev-3694	682	35	all	all	DET
inlawrev-3694	682	36	associated	associated	ADJ
inlawrev-3694	682	37	fees	fee	NOUN
inlawrev-3694	682	38	and	and	CCONJ
inlawrev-3694	682	39	costs	cost	NOUN
inlawrev-3694	682	40	.	.	PUNCT
inlawrev-3694	683	1	^^^	^^^	NOUN
inlawrev-3694	683	2	a.	a.	NOUN
inlawrev-3694	683	3	application	application	NOUN
inlawrev-3694	683	4	of	of	ADP
inlawrev-3694	683	5	the	the	DET
inlawrev-3694	683	6	sham	sham	ADJ
inlawrev-3694	683	7	transaction	transaction	NOUN
inlawrev-3694	683	8	doctrine	doctrine	NOUN
inlawrev-3694	683	9	as	as	SCONJ
inlawrev-3694	683	10	indicated	indicate	VERB
inlawrev-3694	683	11	,	,	PUNCT
inlawrev-3694	683	12	each	each	PRON
inlawrev-3694	683	13	of	of	ADP
inlawrev-3694	683	14	the	the	DET
inlawrev-3694	683	15	four	four	NUM
inlawrev-3694	683	16	transactions	transaction	NOUN
inlawrev-3694	683	17	was	be	AUX
inlawrev-3694	683	18	highly	highly	ADV
inlawrev-3694	683	19	structured	structured	ADJ
inlawrev-3694	683	20	with	with	ADP
inlawrev-3694	683	21	the	the	DET
inlawrev-3694	683	22	intention	intention	NOUN
inlawrev-3694	683	23	of	of	ADP
inlawrev-3694	683	24	,	,	PUNCT
inlawrev-3694	683	25	among	among	ADP
inlawrev-3694	683	26	other	other	ADJ
inlawrev-3694	683	27	things	thing	NOUN
inlawrev-3694	683	28	,	,	PUNCT
inlawrev-3694	683	29	producing	produce	VERB
inlawrev-3694	683	30	tax	tax	NOUN
inlawrev-3694	683	31	benefits	benefit	NOUN
inlawrev-3694	683	32	for	for	ADP
inlawrev-3694	683	33	the	the	DET
inlawrev-3694	683	34	various	various	ADJ
inlawrev-3694	683	35	clients	client	NOUN
inlawrev-3694	683	36	that	that	PRON
inlawrev-3694	683	37	implemented	implement	VERB
inlawrev-3694	683	38	the	the	DET
inlawrev-3694	683	39	transactions	transaction	NOUN
inlawrev-3694	683	40	.	.	PUNCT
inlawrev-3694	684	1	while	while	SCONJ
inlawrev-3694	684	2	the	the	DET
inlawrev-3694	684	3	four	four	NUM
inlawrev-3694	684	4	transactions	transaction	NOUN
inlawrev-3694	684	5	differed	differ	VERB
inlawrev-3694	684	6	in	in	ADP
inlawrev-3694	684	7	terms	term	NOUN
inlawrev-3694	684	8	of	of	ADP
inlawrev-3694	684	9	the	the	DET
inlawrev-3694	684	10	various	various	ADJ
inlawrev-3694	684	11	code	code	NOUN
inlawrev-3694	684	12	sections	section	NOUN
inlawrev-3694	684	13	used	use	VERB
inlawrev-3694	684	14	to	to	PART
inlawrev-3694	684	15	obtain	obtain	VERB
inlawrev-3694	684	16	tax	tax	NOUN
inlawrev-3694	684	17	benefits	benefit	NOUN
inlawrev-3694	684	18	,	,	PUNCT
inlawrev-3694	684	19	there	there	PRON
inlawrev-3694	684	20	were	be	VERB
inlawrev-3694	684	21	a	a	DET
inlawrev-3694	684	22	number	number	NOUN
inlawrev-3694	684	23	of	of	ADP
inlawrev-3694	684	24	characteristics	characteristic	NOUN
inlawrev-3694	684	25	that	that	SCONJ
inlawrev-3694	684	26	the	the	DET
inlawrev-3694	684	27	transactions	transaction	NOUN
inlawrev-3694	684	28	shared	share	VERB
inlawrev-3694	684	29	.	.	PUNCT
inlawrev-3694	685	1	prior	prior	ADV
inlawrev-3694	685	2	to	to	ADP
inlawrev-3694	685	3	being	be	AUX
inlawrev-3694	685	4	engaged	engage	VERB
inlawrev-3694	685	5	by	by	ADP
inlawrev-3694	685	6	a	a	DET
inlawrev-3694	685	7	client	client	NOUN
inlawrev-3694	685	8	and	and	CCONJ
inlawrev-3694	685	9	prior	prior	ADV
inlawrev-3694	685	10	to	to	ADP
inlawrev-3694	685	11	any	any	DET
inlawrev-3694	685	12	marketing	marketing	NOUN
inlawrev-3694	685	13	activities	activity	NOUN
inlawrev-3694	685	14	,	,	PUNCT
inlawrev-3694	685	15	prototype	prototype	NOUN
inlawrev-3694	685	16	opinions	opinion	NOUN
inlawrev-3694	685	17	were	be	AUX
inlawrev-3694	685	18	drafted	draft	VERB
inlawrev-3694	685	19	that	that	PRON
inlawrev-3694	685	20	concluded	conclude	VERB
inlawrev-3694	685	21	that	that	SCONJ
inlawrev-3694	685	22	more	more	ADJ
inlawrev-3694	685	23	probably	probably	ADV
inlawrev-3694	685	24	than	than	SCONJ
inlawrev-3694	685	25	not	not	PART
inlawrev-3694	685	26	the	the	DET
inlawrev-3694	685	27	prospective	prospective	ADJ
inlawrev-3694	685	28	taxpayer	taxpayer	NOUN
inlawrev-3694	685	29	-	-	PUNCT
inlawrev-3694	685	30	clients	client	NOUN
inlawrev-3694	685	31	would	would	AUX
inlawrev-3694	685	32	prevail	prevail	VERB
inlawrev-3694	685	33	if	if	SCONJ
inlawrev-3694	685	34	the	the	DET
inlawrev-3694	685	35	proposed	propose	VERB
inlawrev-3694	685	36	transactions	transaction	NOUN
inlawrev-3694	685	37	were	be	AUX
inlawrev-3694	685	38	challenged	challenge	VERB
inlawrev-3694	685	39	by	by	ADP
inlawrev-3694	685	40	the	the	DET
inlawrev-3694	685	41	irs	irs	PROPN
inlawrev-3694	685	42	.	.	PUNCT
inlawrev-3694	686	1	the	the	DET
inlawrev-3694	686	2	tax	tax	NOUN
inlawrev-3694	686	3	advisors	advisor	NOUN
inlawrev-3694	686	4	set	set	VERB
inlawrev-3694	686	5	up	up	ADP
inlawrev-3694	686	6	a	a	DET
inlawrev-3694	686	7	network	network	NOUN
inlawrev-3694	686	8	of	of	ADP
inlawrev-3694	686	9	other	other	ADJ
inlawrev-3694	686	10	professionals	professional	NOUN
inlawrev-3694	686	11	including	include	VERB
inlawrev-3694	686	12	lawyers	lawyer	NOUN
inlawrev-3694	686	13	,	,	PUNCT
inlawrev-3694	686	14	bankers	banker	NOUN
inlawrev-3694	686	15	and	and	CCONJ
inlawrev-3694	686	16	investment	investment	NOUN
inlawrev-3694	686	17	advisors	advisor	NOUN
inlawrev-3694	686	18	in	in	ADP
inlawrev-3694	686	19	most	most	ADJ
inlawrev-3694	686	20	instances	instance	NOUN
inlawrev-3694	686	21	to	to	PART
inlawrev-3694	686	22	assist	assist	VERB
inlawrev-3694	686	23	the	the	DET
inlawrev-3694	686	24	prospective	prospective	ADJ
inlawrev-3694	686	25	clients	client	NOUN
inlawrev-3694	686	26	in	in	ADP
inlawrev-3694	686	27	implementing	implement	VERB
inlawrev-3694	686	28	the	the	DET
inlawrev-3694	686	29	product	product	NOUN
inlawrev-3694	686	30	.	.	PUNCT
inlawrev-3694	687	1	application	application	NOUN
inlawrev-3694	687	2	of	of	ADP
inlawrev-3694	687	3	the	the	DET
inlawrev-3694	687	4	two	two	NUM
inlawrev-3694	687	5	pronged	pronged	ADJ
inlawrev-3694	687	6	sham	sham	ADJ
inlawrev-3694	687	7	transaction	transaction	NOUN
inlawrev-3694	687	8	analysis	analysis	NOUN
inlawrev-3694	687	9	to	to	ADP
inlawrev-3694	687	10	the	the	DET
inlawrev-3694	687	11	above	above	ADJ
inlawrev-3694	687	12	scenario	scenario	NOUN
inlawrev-3694	687	13	reveals	reveal	VERB
inlawrev-3694	687	14	the	the	DET
inlawrev-3694	687	15	weakness	weakness	NOUN
inlawrev-3694	687	16	of	of	ADP
inlawrev-3694	687	17	the	the	DET
inlawrev-3694	687	18	two	two	NUM
inlawrev-3694	687	19	pronged	pronged	ADJ
inlawrev-3694	687	20	analysis	analysis	NOUN
inlawrev-3694	687	21	when	when	SCONJ
inlawrev-3694	687	22	applied	apply	VERB
inlawrev-3694	687	23	to	to	ADP
inlawrev-3694	687	24	a	a	DET
inlawrev-3694	687	25	marketed	market	VERB
inlawrev-3694	687	26	tax	tax	NOUN
inlawrev-3694	687	27	product	product	NOUN
inlawrev-3694	687	28	.	.	PUNCT
inlawrev-3694	688	1	starting	start	VERB
inlawrev-3694	688	2	with	with	ADP
inlawrev-3694	688	3	the	the	DET
inlawrev-3694	688	4	requirement	requirement	NOUN
inlawrev-3694	688	5	that	that	SCONJ
inlawrev-3694	688	6	the	the	DET
inlawrev-3694	688	7	taxpayer	taxpayer	NOUN
inlawrev-3694	688	8	must	must	AUX
inlawrev-3694	688	9	subjectively	subjectively	ADV
inlawrev-3694	688	10	have	have	VERB
inlawrev-3694	688	11	a	a	DET
inlawrev-3694	688	12	nontax	nontax	NOUN
inlawrev-3694	688	13	business	business	NOUN
inlawrev-3694	688	14	purpose	purpose	NOUN
inlawrev-3694	688	15	for	for	ADP
inlawrev-3694	688	16	engaging	engage	VERB
inlawrev-3694	688	17	in	in	ADP
inlawrev-3694	688	18	the	the	DET
inlawrev-3694	688	19	transaction	transaction	NOUN
inlawrev-3694	688	20	,	,	PUNCT
inlawrev-3694	688	21	it	it	PRON
inlawrev-3694	688	22	becomes	become	VERB
inlawrev-3694	688	23	obvious	obvious	ADJ
inlawrev-3694	688	24	that	that	SCONJ
inlawrev-3694	688	25	no	no	DET
inlawrev-3694	688	26	taxpayer	taxpayer	NOUN
inlawrev-3694	688	27	who	who	PRON
inlawrev-3694	688	28	purchased	purchase	VERB
inlawrev-3694	688	29	one	one	NUM
inlawrev-3694	688	30	of	of	ADP
inlawrev-3694	688	31	the	the	DET
inlawrev-3694	688	32	marketed	market	VERB
inlawrev-3694	688	33	tax	tax	NOUN
inlawrev-3694	688	34	products	product	NOUN
inlawrev-3694	688	35	should	should	AUX
inlawrev-3694	688	36	be	be	AUX
inlawrev-3694	688	37	able	able	ADJ
inlawrev-3694	688	38	satisfy	satisfy	VERB
inlawrev-3694	688	39	this	this	DET
inlawrev-3694	688	40	prong	prong	NOUN
inlawrev-3694	688	41	of	of	ADP
inlawrev-3694	688	42	the	the	DET
inlawrev-3694	688	43	test	test	NOUN
inlawrev-3694	688	44	.	.	PUNCT
inlawrev-3694	689	1	prior	prior	ADV
inlawrev-3694	689	2	to	to	ADP
inlawrev-3694	689	3	marketing	market	VERB
inlawrev-3694	689	4	the	the	DET
inlawrev-3694	689	5	product	product	NOUN
inlawrev-3694	689	6	,	,	PUNCT
inlawrev-3694	689	7	the	the	DET
inlawrev-3694	689	8	promoters	promoter	NOUN
inlawrev-3694	689	9	of	of	ADP
inlawrev-3694	689	10	the	the	DET
inlawrev-3694	689	11	product	product	NOUN
inlawrev-3694	689	12	could	could	AUX
inlawrev-3694	689	13	not	not	PART
inlawrev-3694	689	14	have	have	AUX
inlawrev-3694	689	15	known	know	VERB
inlawrev-3694	689	16	who	who	PRON
inlawrev-3694	689	17	they	they	PRON
inlawrev-3694	689	18	would	would	AUX
inlawrev-3694	689	19	market	market	VERB
inlawrev-3694	689	20	the	the	DET
inlawrev-3694	689	21	product	product	NOUN
inlawrev-3694	689	22	to	to	ADP
inlawrev-3694	689	23	or	or	CCONJ
inlawrev-3694	689	24	in	in	ADP
inlawrev-3694	689	25	what	what	DET
inlawrev-3694	689	26	business	business	NOUN
inlawrev-3694	689	27	activity	activity	NOUN
inlawrev-3694	689	28	each	each	DET
inlawrev-3694	689	29	prospective	prospective	ADJ
inlawrev-3694	689	30	client	client	NOUN
inlawrev-3694	689	31	would	would	AUX
inlawrev-3694	689	32	be	be	AUX
inlawrev-3694	689	33	engaged	engage	VERB
inlawrev-3694	689	34	.	.	PUNCT
inlawrev-3694	690	1	without	without	ADP
inlawrev-3694	690	2	identifying	identify	VERB
inlawrev-3694	690	3	any	any	DET
inlawrev-3694	690	4	particular	particular	ADJ
inlawrev-3694	690	5	client	client	NOUN
inlawrev-3694	690	6	,	,	PUNCT
inlawrev-3694	690	7	it	it	PRON
inlawrev-3694	690	8	would	would	AUX
inlawrev-3694	690	9	appear	appear	VERB
inlawrev-3694	690	10	to	to	PART
inlawrev-3694	690	11	be	be	AUX
inlawrev-3694	690	12	impossible	impossible	ADJ
inlawrev-3694	690	13	to	to	PART
inlawrev-3694	690	14	determine	determine	VERB
inlawrev-3694	690	15	what	what	PRON
inlawrev-3694	690	16	,	,	PUNCT
inlawrev-3694	690	17	if	if	SCONJ
inlawrev-3694	690	18	any	any	PRON
inlawrev-3694	690	19	,	,	PUNCT
inlawrev-3694	690	20	subjective	subjective	ADJ
inlawrev-3694	690	21	intent	intent	NOUN
inlawrev-3694	690	22	that	that	SCONJ
inlawrev-3694	690	23	the	the	DET
inlawrev-3694	690	24	prospective	prospective	ADJ
inlawrev-3694	690	25	taxpayer	taxpayer	NOUN
inlawrev-3694	690	26	might	might	AUX
inlawrev-3694	690	27	have	have	VERB
inlawrev-3694	690	28	.	.	PUNCT
inlawrev-3694	691	1	this	this	PRON
inlawrev-3694	691	2	necessarily	necessarily	ADV
inlawrev-3694	691	3	leaves	leave	VERB
inlawrev-3694	691	4	a	a	DET
inlawrev-3694	691	5	promoter	promoter	NOUN
inlawrev-3694	691	6	such	such	ADJ
inlawrev-3694	691	7	as	as	ADP
inlawrev-3694	691	8	kpmg	kpmg	PROPN
inlawrev-3694	691	9	in	in	ADP
inlawrev-3694	691	10	the	the	DET
inlawrev-3694	691	11	position	position	NOUN
inlawrev-3694	691	12	of	of	ADP
inlawrev-3694	691	13	satisfying	satisfy	VERB
inlawrev-3694	691	14	the	the	DET
inlawrev-3694	691	15	objective	objective	ADJ
inlawrev-3694	691	16	economic	economic	ADJ
inlawrev-3694	691	17	substance	substance	NOUN
inlawrev-3694	691	18	prong	prong	NOUN
inlawrev-3694	691	19	of	of	ADP
inlawrev-3694	691	20	the	the	DET
inlawrev-3694	691	21	sham	sham	ADJ
inlawrev-3694	691	22	transaction	transaction	NOUN
inlawrev-3694	691	23	doctrine	doctrine	NOUN
inlawrev-3694	691	24	in	in	ADP
inlawrev-3694	691	25	relation	relation	NOUN
inlawrev-3694	691	26	to	to	ADP
inlawrev-3694	691	27	a	a	DET
inlawrev-3694	691	28	proposed	propose	VERB
inlawrev-3694	691	29	transaction	transaction	NOUN
inlawrev-3694	691	30	.	.	PUNCT
inlawrev-3694	692	1	proving	prove	VERB
inlawrev-3694	692	2	that	that	SCONJ
inlawrev-3694	692	3	a	a	DET
inlawrev-3694	692	4	transaction	transaction	NOUN
inlawrev-3694	692	5	has	have	VERB
inlawrev-3694	692	6	economic	economic	ADJ
inlawrev-3694	692	7	substance	substance	NOUN
inlawrev-3694	692	8	or	or	CCONJ
inlawrev-3694	692	9	a	a	DET
inlawrev-3694	692	10	pre	pre	ADJ
inlawrev-3694	692	11	-	-	ADJ
inlawrev-3694	692	12	tax	tax	ADJ
inlawrev-3694	692	13	profit	profit	NOUN
inlawrev-3694	692	14	generally	generally	ADV
inlawrev-3694	692	15	will	will	AUX
inlawrev-3694	692	16	also	also	ADV
inlawrev-3694	692	17	satisfy	satisfy	VERB
inlawrev-3694	692	18	the	the	DET
inlawrev-3694	692	19	subjective	subjective	ADJ
inlawrev-3694	692	20	prong	prong	NOUN
inlawrev-3694	692	21	in	in	ADP
inlawrev-3694	692	22	that	that	PRON
inlawrev-3694	692	23	taxpayers	taxpayer	NOUN
inlawrev-3694	692	24	generally	generally	ADV
inlawrev-3694	692	25	desire	desire	VERB
inlawrev-3694	692	26	(	(	PUNCT
inlawrev-3694	692	27	subjectively	subjectively	ADV
inlawrev-3694	692	28	)	)	PUNCT
inlawrev-3694	692	29	to	to	PART
inlawrev-3694	692	30	engage	engage	VERB
inlawrev-3694	692	31	in	in	ADP
inlawrev-3694	692	32	transactions	transaction	NOUN
inlawrev-3694	692	33	projected	project	VERB
inlawrev-3694	692	34	to	to	PART
inlawrev-3694	692	35	have	have	VERB
inlawrev-3694	692	36	a	a	DET
inlawrev-3694	692	37	pre	pre	ADJ
inlawrev-3694	692	38	-	-	ADJ
inlawrev-3694	692	39	tax	tax	ADJ
inlawrev-3694	692	40	profit	profit	NOUN
inlawrev-3694	692	41	.	.	PUNCT
inlawrev-3694	693	1	what	what	DET
inlawrev-3694	693	2	level	level	NOUN
inlawrev-3694	693	3	of	of	ADP
inlawrev-3694	693	4	pre	pre	ADJ
inlawrev-3694	693	5	-	-	ADJ
inlawrev-3694	693	6	tax	tax	ADJ
inlawrev-3694	693	7	profit	profit	NOUN
inlawrev-3694	693	8	will	will	AUX
inlawrev-3694	693	9	satisfy	satisfy	VERB
inlawrev-3694	693	10	the	the	DET
inlawrev-3694	693	11	economic	economic	ADJ
inlawrev-3694	693	12	substance	substance	NOUN
inlawrev-3694	693	13	prong	prong	NOUN
inlawrev-3694	693	14	of	of	ADP
inlawrev-3694	693	15	the	the	DET
inlawrev-3694	693	16	test	test	NOUN
inlawrev-3694	693	17	?	?	PUNCT
inlawrev-3694	694	1	as	as	SCONJ
inlawrev-3694	694	2	indicated	indicate	VERB
inlawrev-3694	694	3	previously	previously	ADV
inlawrev-3694	694	4	.	.	PUNCT
inlawrev-3694	695	1	congress	congress	PROPN
inlawrev-3694	695	2	recently	recently	ADV
inlawrev-3694	695	3	declined	decline	VERB
inlawrev-3694	695	4	to	to	PART
inlawrev-3694	695	5	clarify	clarify	VERB
inlawrev-3694	695	6	or	or	CCONJ
inlawrev-3694	695	7	codify	codify	VERB
inlawrev-3694	695	8	the	the	DET
inlawrev-3694	695	9	economic	economic	ADJ
inlawrev-3694	695	10	substance	substance	NOUN
inlawrev-3694	695	11	prong	prong	NOUN
inlawrev-3694	695	12	of	of	ADP
inlawrev-3694	695	13	the	the	DET
inlawrev-3694	695	14	test.^^^	test.^^^	PROPN
inlawrev-3694	695	15	the	the	DET
inlawrev-3694	695	16	courts	court	NOUN
inlawrev-3694	695	17	,	,	PUNCT
inlawrev-3694	695	18	however	however	ADV
inlawrev-3694	695	19	,	,	PUNCT
inlawrev-3694	695	20	have	have	AUX
inlawrev-3694	695	21	provided	provide	VERB
inlawrev-3694	695	22	some	some	DET
inlawrev-3694	695	23	guidance	guidance	NOUN
inlawrev-3694	695	24	on	on	ADP
inlawrev-3694	695	25	this	this	DET
inlawrev-3694	695	26	issue	issue	NOUN
inlawrev-3694	695	27	.	.	PUNCT
inlawrev-3694	696	1	in	in	ADP
inlawrev-3694	696	2	acm	acm	PROPN
inlawrev-3694	696	3	,	,	PUNCT
inlawrev-3694	696	4	the	the	DET
inlawrev-3694	696	5	court	court	NOUN
inlawrev-3694	696	6	followed	follow	VERB
inlawrev-3694	696	7	the	the	DET
inlawrev-3694	696	8	rule	rule	NOUN
inlawrev-3694	696	9	that	that	SCONJ
inlawrev-3694	696	10	in	in	ADP
inlawrev-3694	696	11	order	order	NOUN
inlawrev-3694	696	12	to	to	PART
inlawrev-3694	696	13	have	have	AUX
inlawrev-3694	696	14	economic	economic	ADJ
inlawrev-3694	696	15	substance	substance	NOUN
inlawrev-3694	696	16	,	,	PUNCT
inlawrev-3694	696	17	the	the	DET
inlawrev-3694	696	18	nontax	nontax	NOUN
inlawrev-3694	696	19	benefits	benefit	NOUN
inlawrev-3694	696	20	must	must	AUX
inlawrev-3694	696	21	be	be	AUX
inlawrev-3694	696	22	at	at	ADP
inlawrev-3694	696	23	least	least	ADJ
inlawrev-3694	696	24	commensurate	commensurate	ADJ
inlawrev-3694	696	25	with	with	ADP
inlawrev-3694	696	26	the	the	DET
inlawrev-3694	696	27	transaction	transaction	NOUN
inlawrev-3694	696	28	costs	cost	NOUN
inlawrev-3694	696	29	.	.	PUNCT
inlawrev-3694	697	1	^^^	^^^	PUNCT
inlawrev-3694	697	2	in	in	ADP
inlawrev-3694	697	3	rice	rice	NOUN
inlawrev-3694	697	4	's	's	PART
inlawrev-3694	697	5	toyota	toyota	NOUN
inlawrev-3694	697	6	,	,	PUNCT
inlawrev-3694	697	7	the	the	DET
inlawrev-3694	697	8	court	court	NOUN
inlawrev-3694	697	9	found	find	VERB
inlawrev-3694	697	10	that	that	SCONJ
inlawrev-3694	697	11	the	the	DET
inlawrev-3694	697	12	transaction	transaction	NOUN
inlawrev-3694	697	13	carried	carry	VERB
inlawrev-3694	697	14	no	no	DET
inlawrev-3694	697	15	hope	hope	NOUN
inlawrev-3694	697	16	of	of	ADP
inlawrev-3694	697	17	earning	earn	VERB
inlawrev-3694	697	18	a	a	DET
inlawrev-3694	697	19	profit	profit	NOUN
inlawrev-3694	697	20	for	for	ADP
inlawrev-3694	697	21	taxpayer	taxpayer	NOUN
inlawrev-3694	697	22	unless	unless	SCONJ
inlawrev-3694	697	23	the	the	DET
inlawrev-3694	697	24	computer	computer	NOUN
inlawrev-3694	697	25	179	179	NUM
inlawrev-3694	697	26	.	.	PUNCT
inlawrev-3694	698	1	kpmg	kpmg	PROPN
inlawrev-3694	698	2	's	's	PART
inlawrev-3694	698	3	tax	tax	NOUN
inlawrev-3694	698	4	opinion	opinion	NOUN
inlawrev-3694	698	5	letter	letter	NOUN
inlawrev-3694	698	6	,	,	PUNCT
inlawrev-3694	698	7	supra	supra	PROPN
inlawrev-3694	698	8	note	note	PROPN
inlawrev-3694	698	9	173	173	NUM
inlawrev-3694	698	10	;	;	PUNCT
inlawrev-3694	698	11	sidley	sidley	PROPN
inlawrev-3694	698	12	austin	austin	PROPN
inlawrev-3694	698	13	brown	brown	PROPN
inlawrev-3694	698	14	&	&	CCONJ
inlawrev-3694	698	15	wood	wood	PROPN
inlawrev-3694	698	16	llp	llp	PROPN
inlawrev-3694	698	17	's	's	PART
inlawrev-3694	698	18	tax	tax	NOUN
inlawrev-3694	698	19	opinion	opinion	NOUN
inlawrev-3694	698	20	letter	letter	NOUN
inlawrev-3694	698	21	,	,	PUNCT
inlawrev-3694	698	22	supra	supra	PROPN
inlawrev-3694	698	23	note	note	NOUN
inlawrev-3694	698	24	174	174	NUM
inlawrev-3694	698	25	.	.	PUNCT
inlawrev-3694	699	1	both	both	DET
inlawrev-3694	699	2	representations	representation	NOUN
inlawrev-3694	699	3	are	be	AUX
inlawrev-3694	699	4	verbatim	verbatim	ADJ
inlawrev-3694	699	5	.	.	PUNCT
inlawrev-3694	700	1	180	180	NUM
inlawrev-3694	700	2	.	.	PUNCT
inlawrev-3694	701	1	see	see	VERB
inlawrev-3694	701	2	discussion	discussion	NOUN
inlawrev-3694	701	3	supra	supra	PROPN
inlawrev-3694	701	4	part	part	PROPN
inlawrev-3694	702	1	i.b.i.a	i.b.i.a	PROPN
inlawrev-3694	702	2	.	.	PROPN
inlawrev-3694	702	3	181	181	NUM
inlawrev-3694	702	4	.	.	PUNCT
inlawrev-3694	703	1	acmp'shipv.comm'r	acmp'shipv.comm'r	NOUN
inlawrev-3694	703	2	,	,	PUNCT
inlawrev-3694	703	3	157	157	NUM
inlawrev-3694	703	4	231	231	NUM
inlawrev-3694	703	5	,	,	PUNCT
inlawrev-3694	703	6	249	249	NUM
inlawrev-3694	703	7	(	(	PUNCT
inlawrev-3694	703	8	3d	3d	PROPN
inlawrev-3694	703	9	cir	cir	NOUN
inlawrev-3694	703	10	.	.	PROPN
inlawrev-3694	703	11	1998	1998	NUM
inlawrev-3694	703	12	)	)	PUNCT
inlawrev-3694	703	13	(	(	PUNCT
inlawrev-3694	703	14	citing	cite	VERB
inlawrev-3694	703	15	yosha	yosha	PROPN
inlawrev-3694	703	16	v.	v.	ADP
inlawrev-3694	703	17	comm'r	comm'r	PROPN
inlawrev-3694	703	18	,	,	PUNCT
inlawrev-3694	703	19	861	861	NUM
inlawrev-3694	703	20	f.2d	f.2d	ADP
inlawrev-3694	703	21	494	494	NUM
inlawrev-3694	703	22	,	,	PUNCT
inlawrev-3694	703	23	501	501	NUM
inlawrev-3694	703	24	(	(	PUNCT
inlawrev-3694	703	25	7th	7th	ADJ
inlawrev-3694	703	26	cir	cir	NOUN
inlawrev-3694	703	27	.	.	PUNCT
inlawrev-3694	703	28	1988	1988	NUM
inlawrev-3694	703	29	)	)	PUNCT
inlawrev-3694	703	30	,	,	PUNCT
inlawrev-3694	703	31	ajf'g	ajf'g	ADJ
inlawrev-3694	703	32	glass	glass	NOUN
inlawrev-3694	703	33	v.	v.	ADP
inlawrev-3694	703	34	comm'r	comm'r	NOUN
inlawrev-3694	703	35	,	,	PUNCT
inlawrev-3694	703	36	87	87	NUM
inlawrev-3694	703	37	t.c	t.c	PROPN
inlawrev-3694	703	38	.	.	PROPN
inlawrev-3694	703	39	1087	1087	NUM
inlawrev-3694	703	40	(	(	PUNCT
inlawrev-3694	703	41	1986	1986	NUM
inlawrev-3694	703	42	)	)	PUNCT
inlawrev-3694	703	43	.	.	PUNCT
inlawrev-3694	704	1	2005	2005	NUM
inlawrev-3694	704	2	]	]	PUNCT
inlawrev-3694	704	3	tax	tax	NOUN
inlawrev-3694	704	4	motivated	motivate	VERB
inlawrev-3694	704	5	transactions	transaction	NOUN
inlawrev-3694	704	6	32	32	NUM
inlawrev-3694	704	7	1	1	NUM
inlawrev-3694	704	8	had	have	VERB
inlawrev-3694	704	9	residual	residual	ADJ
inlawrev-3694	704	10	value	value	NOUN
inlawrev-3694	704	11	sufficient	sufficient	ADJ
inlawrev-3694	704	12	to	to	PART
inlawrev-3694	704	13	recoup	recoup	VERB
inlawrev-3694	704	14	the	the	DET
inlawrev-3694	704	15	original	original	ADJ
inlawrev-3694	704	16	net	net	ADJ
inlawrev-3694	704	17	principal	principal	NOUN
inlawrev-3694	704	18	and	and	CCONJ
inlawrev-3694	704	19	interest	interest	NOUN
inlawrev-3694	704	20	that	that	PRON
inlawrev-3694	704	21	the	the	DET
inlawrev-3694	704	22	taxpayer	taxpayer	NOUN
inlawrev-3694	704	23	paid	pay	VERB
inlawrev-3694	704	24	finalco.^^^	finalco.^^^	PROPN
inlawrev-3694	704	25	stated	state	VERB
inlawrev-3694	704	26	otherwise	otherwise	ADV
inlawrev-3694	704	27	,	,	PUNCT
inlawrev-3694	704	28	the	the	DET
inlawrev-3694	704	29	courts	court	NOUN
inlawrev-3694	704	30	of	of	ADP
inlawrev-3694	704	31	appeal	appeal	NOUN
inlawrev-3694	704	32	for	for	ADP
inlawrev-3694	704	33	the	the	DET
inlawrev-3694	704	34	third	third	ADJ
inlawrev-3694	704	35	and	and	CCONJ
inlawrev-3694	704	36	fourth	fourth	ADJ
inlawrev-3694	704	37	circuits	circuit	NOUN
inlawrev-3694	704	38	appear	appear	VERB
inlawrev-3694	704	39	to	to	PART
inlawrev-3694	704	40	follow	follow	VERB
inlawrev-3694	704	41	the	the	DET
inlawrev-3694	704	42	rule	rule	NOUN
inlawrev-3694	704	43	that	that	SCONJ
inlawrev-3694	704	44	the	the	DET
inlawrev-3694	704	45	projected	project	VERB
inlawrev-3694	704	46	nontax	nontax	NOUN
inlawrev-3694	704	47	profits	profit	NOUN
inlawrev-3694	704	48	must	must	AUX
inlawrev-3694	704	49	exceed	exceed	VERB
inlawrev-3694	704	50	the	the	DET
inlawrev-3694	704	51	transaction	transaction	NOUN
inlawrev-3694	704	52	costs	cost	NOUN
inlawrev-3694	704	53	.	.	PUNCT
inlawrev-3694	705	1	in	in	ADP
inlawrev-3694	705	2	relation	relation	NOUN
inlawrev-3694	705	3	to	to	ADP
inlawrev-3694	705	4	the	the	DET
inlawrev-3694	705	5	economic	economic	ADJ
inlawrev-3694	705	6	substance	substance	NOUN
inlawrev-3694	705	7	requirement	requirement	NOUN
inlawrev-3694	705	8	,	,	PUNCT
inlawrev-3694	705	9	there	there	PRON
inlawrev-3694	705	10	is	be	VERB
inlawrev-3694	705	11	little	little	ADJ
inlawrev-3694	705	12	doubt	doubt	NOUN
inlawrev-3694	705	13	the	the	DET
inlawrev-3694	705	14	professional	professional	ADJ
inlawrev-3694	705	15	advisors	advisor	NOUN
inlawrev-3694	705	16	involved	involve	VERB
inlawrev-3694	705	17	here	here	ADV
inlawrev-3694	705	18	coordinated	coordinate	VERB
inlawrev-3694	705	19	with	with	ADP
inlawrev-3694	705	20	a	a	DET
inlawrev-3694	705	21	number	number	NOUN
inlawrev-3694	705	22	of	of	ADP
inlawrev-3694	705	23	other	other	ADJ
inlawrev-3694	705	24	professional	professional	ADJ
inlawrev-3694	705	25	investment	investment	NOUN
inlawrev-3694	705	26	advisors	advisor	NOUN
inlawrev-3694	705	27	and	and	CCONJ
inlawrev-3694	705	28	banks	bank	NOUN
inlawrev-3694	705	29	to	to	PART
inlawrev-3694	705	30	analyze	analyze	VERB
inlawrev-3694	705	31	whether	whether	SCONJ
inlawrev-3694	705	32	there	there	PRON
inlawrev-3694	705	33	was	be	VERB
inlawrev-3694	705	34	a	a	DET
inlawrev-3694	705	35	chance	chance	NOUN
inlawrev-3694	705	36	that	that	SCONJ
inlawrev-3694	705	37	the	the	DET
inlawrev-3694	705	38	transaction	transaction	NOUN
inlawrev-3694	705	39	could	could	AUX
inlawrev-3694	705	40	produce	produce	VERB
inlawrev-3694	705	41	a	a	DET
inlawrev-3694	705	42	pre	pre	ADJ
inlawrev-3694	705	43	-	-	ADJ
inlawrev-3694	705	44	tax	tax	ADJ
inlawrev-3694	705	45	profit	profit	NOUN
inlawrev-3694	705	46	.	.	PUNCT
inlawrev-3694	706	1	without	without	ADP
inlawrev-3694	706	2	analyzing	analyze	VERB
inlawrev-3694	706	3	the	the	DET
inlawrev-3694	706	4	specific	specific	ADJ
inlawrev-3694	706	5	attributes	attribute	NOUN
inlawrev-3694	706	6	ofand	ofand	NOUN
inlawrev-3694	706	7	facts	fact	NOUN
inlawrev-3694	706	8	surrounding	surround	VERB
inlawrev-3694	706	9	each	each	DET
inlawrev-3694	706	10	ofthe	ofthe	ADJ
inlawrev-3694	706	11	four	four	NUM
inlawrev-3694	706	12	transactions	transaction	NOUN
inlawrev-3694	706	13	marketed	market	VERB
inlawrev-3694	706	14	by	by	ADP
inlawrev-3694	706	15	kpmg	kpmg	PROPN
inlawrev-3694	706	16	and	and	CCONJ
inlawrev-3694	706	17	others	other	NOUN
inlawrev-3694	706	18	,	,	PUNCT
inlawrev-3694	706	19	one	one	PRON
inlawrev-3694	706	20	can	can	AUX
inlawrev-3694	706	21	assume	assume	VERB
inlawrev-3694	706	22	that	that	SCONJ
inlawrev-3694	706	23	a	a	DET
inlawrev-3694	706	24	group	group	NOUN
inlawrev-3694	706	25	of	of	ADP
inlawrev-3694	706	26	very	very	ADV
inlawrev-3694	706	27	intelligent	intelligent	ADJ
inlawrev-3694	706	28	tax	tax	NOUN
inlawrev-3694	706	29	professionals	professional	NOUN
inlawrev-3694	706	30	would	would	AUX
inlawrev-3694	706	31	(	(	PUNCT
inlawrev-3694	706	32	and	and	CCONJ
inlawrev-3694	706	33	probably	probably	ADV
inlawrev-3694	706	34	did	do	AUX
inlawrev-3694	706	35	)	)	PUNCT
inlawrev-3694	706	36	produce	produce	VERB
inlawrev-3694	706	37	financial	financial	ADJ
inlawrev-3694	706	38	scenarios	scenario	NOUN
inlawrev-3694	706	39	based	base	VERB
inlawrev-3694	706	40	on	on	ADP
inlawrev-3694	706	41	various	various	ADJ
inlawrev-3694	706	42	possible	possible	ADJ
inlawrev-3694	706	43	investment	investment	NOUN
inlawrev-3694	706	44	parameters	parameter	NOUN
inlawrev-3694	706	45	such	such	ADJ
inlawrev-3694	706	46	as	as	ADP
inlawrev-3694	706	47	interest	interest	NOUN
inlawrev-3694	706	48	and	and	CCONJ
inlawrev-3694	706	49	market	market	NOUN
inlawrev-3694	706	50	return	return	NOUN
inlawrev-3694	706	51	rates	rate	NOUN
inlawrev-3694	706	52	.	.	PUNCT
inlawrev-3694	707	1	further	far	ADV
inlawrev-3694	707	2	,	,	PUNCT
inlawrev-3694	707	3	one	one	PRON
inlawrev-3694	707	4	may	may	AUX
inlawrev-3694	707	5	assume	assume	VERB
inlawrev-3694	707	6	that	that	SCONJ
inlawrev-3694	707	7	these	these	DET
inlawrev-3694	707	8	scenarios	scenario	NOUN
inlawrev-3694	707	9	indicated	indicate	VERB
inlawrev-3694	707	10	that	that	SCONJ
inlawrev-3694	707	11	each	each	DET
inlawrev-3694	707	12	transaction	transaction	NOUN
inlawrev-3694	707	13	stood	stand	VERB
inlawrev-3694	707	14	some	some	DET
inlawrev-3694	707	15	chance	chance	NOUN
inlawrev-3694	707	16	of	of	ADP
inlawrev-3694	707	17	producing	produce	VERB
inlawrev-3694	707	18	a	a	DET
inlawrev-3694	707	19	pre	pre	ADJ
inlawrev-3694	707	20	-	-	ADJ
inlawrev-3694	707	21	tax	tax	ADJ
inlawrev-3694	707	22	profit	profit	NOUN
inlawrev-3694	707	23	in	in	ADP
inlawrev-3694	707	24	excess	excess	NOUN
inlawrev-3694	707	25	of	of	ADP
inlawrev-3694	707	26	the	the	DET
inlawrev-3694	707	27	transaction	transaction	NOUN
inlawrev-3694	707	28	costs	cost	NOUN
inlawrev-3694	707	29	.	.	PUNCT
inlawrev-3694	708	1	at	at	ADP
inlawrev-3694	708	2	a	a	DET
inlawrev-3694	708	3	baseline	baseline	NOUN
inlawrev-3694	708	4	,	,	PUNCT
inlawrev-3694	708	5	the	the	DET
inlawrev-3694	708	6	author	author	NOUN
inlawrev-3694	708	7	of	of	ADP
inlawrev-3694	708	8	this	this	DET
inlawrev-3694	708	9	article	article	NOUN
inlawrev-3694	708	10	believes	believe	VERB
inlawrev-3694	708	11	that	that	SCONJ
inlawrev-3694	708	12	such	such	ADJ
inlawrev-3694	708	13	projections	projection	NOUN
inlawrev-3694	708	14	are	be	AUX
inlawrev-3694	708	15	all	all	PRON
inlawrev-3694	708	16	that	that	PRON
inlawrev-3694	708	17	is	be	AUX
inlawrev-3694	708	18	needed	need	VERB
inlawrev-3694	708	19	under	under	ADP
inlawrev-3694	708	20	current	current	ADJ
inlawrev-3694	708	21	law	law	NOUN
inlawrev-3694	708	22	in	in	ADP
inlawrev-3694	708	23	order	order	NOUN
inlawrev-3694	708	24	for	for	ADP
inlawrev-3694	708	25	tax	tax	NOUN
inlawrev-3694	708	26	shelter	shelter	NOUN
inlawrev-3694	708	27	promoters	promoter	NOUN
inlawrev-3694	708	28	and	and	CCONJ
inlawrev-3694	708	29	their	their	PRON
inlawrev-3694	708	30	clients	client	NOUN
inlawrev-3694	708	31	to	to	PART
inlawrev-3694	708	32	obtain	obtain	VERB
inlawrev-3694	708	33	comfort	comfort	NOUN
inlawrev-3694	708	34	in	in	ADP
inlawrev-3694	708	35	the	the	DET
inlawrev-3694	708	36	transaction	transaction	NOUN
inlawrev-3694	708	37	from	from	ADP
inlawrev-3694	708	38	an	an	DET
inlawrev-3694	708	39	economic	economic	ADJ
inlawrev-3694	708	40	substance	substance	NOUN
inlawrev-3694	708	41	perspective	perspective	NOUN
inlawrev-3694	708	42	.	.	PUNCT
inlawrev-3694	709	1	that	that	PRON
inlawrev-3694	709	2	is	be	AUX
inlawrev-3694	709	3	,	,	PUNCT
inlawrev-3694	709	4	promoters	promoter	NOUN
inlawrev-3694	709	5	of	of	ADP
inlawrev-3694	709	6	tax	tax	NOUN
inlawrev-3694	709	7	shelters	shelter	NOUN
inlawrev-3694	709	8	need	need	AUX
inlawrev-3694	709	9	only	only	ADV
inlawrev-3694	709	10	seek	seek	VERB
inlawrev-3694	709	11	a	a	DET
inlawrev-3694	709	12	reasonable	reasonable	ADJ
inlawrev-3694	709	13	argument	argument	NOUN
inlawrev-3694	709	14	that	that	SCONJ
inlawrev-3694	709	15	the	the	DET
inlawrev-3694	709	16	transaction	transaction	NOUN
inlawrev-3694	709	17	stands	stand	VERB
inlawrev-3694	709	18	a	a	DET
inlawrev-3694	709	19	chance	chance	NOUN
inlawrev-3694	709	20	of	of	ADP
inlawrev-3694	709	21	producing	produce	VERB
inlawrev-3694	709	22	a	a	DET
inlawrev-3694	709	23	small	small	ADJ
inlawrev-3694	709	24	economic	economic	ADJ
inlawrev-3694	709	25	benefit	benefit	NOUN
inlawrev-3694	709	26	in	in	ADP
inlawrev-3694	709	27	excess	excess	NOUN
inlawrev-3694	709	28	of	of	ADP
inlawrev-3694	709	29	transaction	transaction	NOUN
inlawrev-3694	709	30	costs	cost	NOUN
inlawrev-3694	709	31	.	.	PUNCT
inlawrev-3694	710	1	once	once	ADV
inlawrev-3694	710	2	a	a	DET
inlawrev-3694	710	3	projection	projection	NOUN
inlawrev-3694	710	4	is	be	AUX
inlawrev-3694	710	5	made	make	VERB
inlawrev-3694	710	6	that	that	PRON
inlawrev-3694	710	7	evidences	evidence	VERB
inlawrev-3694	710	8	the	the	DET
inlawrev-3694	710	9	existence	existence	NOUN
inlawrev-3694	710	10	of	of	ADP
inlawrev-3694	710	11	a	a	DET
inlawrev-3694	710	12	possible	possible	ADJ
inlawrev-3694	710	13	pre	pre	ADJ
inlawrev-3694	710	14	-	-	ADJ
inlawrev-3694	710	15	tax	tax	ADJ
inlawrev-3694	710	16	profit	profit	NOUN
inlawrev-3694	710	17	,	,	PUNCT
inlawrev-3694	710	18	it	it	PRON
inlawrev-3694	710	19	will	will	AUX
inlawrev-3694	710	20	be	be	AUX
inlawrev-3694	710	21	left	leave	VERB
inlawrev-3694	710	22	to	to	ADP
inlawrev-3694	710	23	the	the	DET
inlawrev-3694	710	24	irs	irs	PROPN
inlawrev-3694	710	25	,	,	PUNCT
inlawrev-3694	710	26	courts	court	NOUN
inlawrev-3694	710	27	,	,	PUNCT
inlawrev-3694	710	28	and	and	CCONJ
inlawrev-3694	710	29	experts	expert	NOUN
inlawrev-3694	710	30	to	to	PART
inlawrev-3694	710	31	determine	determine	VERB
inlawrev-3694	710	32	whether	whether	SCONJ
inlawrev-3694	710	33	the	the	DET
inlawrev-3694	710	34	likelihood	likelihood	NOUN
inlawrev-3694	710	35	of	of	ADP
inlawrev-3694	710	36	the	the	DET
inlawrev-3694	710	37	pre	pre	ADJ
inlawrev-3694	710	38	-	-	ADJ
inlawrev-3694	710	39	tax	tax	ADJ
inlawrev-3694	710	40	profit	profit	NOUN
inlawrev-3694	710	41	satisfies	satisfy	VERB
inlawrev-3694	710	42	the	the	DET
inlawrev-3694	710	43	economic	economic	ADJ
inlawrev-3694	710	44	substance	substance	NOUN
inlawrev-3694	710	45	prong	prong	NOUN
inlawrev-3694	710	46	of	of	ADP
inlawrev-3694	710	47	the	the	DET
inlawrev-3694	710	48	sham	sham	ADJ
inlawrev-3694	710	49	transaction	transaction	NOUN
inlawrev-3694	710	50	doctrine	doctrine	NOUN
inlawrev-3694	710	51	.	.	PUNCT
inlawrev-3694	711	1	herein	herein	NOUN
inlawrev-3694	711	2	lays	lay	VERB
inlawrev-3694	711	3	the	the	DET
inlawrev-3694	711	4	continuing	continue	VERB
inlawrev-3694	711	5	defect	defect	NOUN
inlawrev-3694	711	6	in	in	ADP
inlawrev-3694	711	7	the	the	DET
inlawrev-3694	711	8	economic	economic	ADJ
inlawrev-3694	711	9	substance	substance	NOUN
inlawrev-3694	711	10	test	test	NOUN
inlawrev-3694	711	11	.	.	PUNCT
inlawrev-3694	712	1	to	to	ADP
inlawrev-3694	712	2	the	the	DET
inlawrev-3694	712	3	extent	extent	NOUN
inlawrev-3694	712	4	the	the	DET
inlawrev-3694	712	5	taxpayer	taxpayer	NOUN
inlawrev-3694	712	6	can	can	AUX
inlawrev-3694	712	7	project	project	VERB
inlawrev-3694	712	8	that	that	SCONJ
inlawrev-3694	712	9	the	the	DET
inlawrev-3694	712	10	transaction	transaction	NOUN
inlawrev-3694	712	11	stands	stand	VERB
inlawrev-3694	712	12	a	a	DET
inlawrev-3694	712	13	chance	chance	NOUN
inlawrev-3694	712	14	of	of	ADP
inlawrev-3694	712	15	a	a	DET
inlawrev-3694	712	16	pre	pre	ADJ
inlawrev-3694	712	17	-	-	ADJ
inlawrev-3694	712	18	tax	tax	ADJ
inlawrev-3694	712	19	profit	profit	NOUN
inlawrev-3694	712	20	sufficient	sufficient	ADJ
inlawrev-3694	712	21	to	to	PART
inlawrev-3694	712	22	cover	cover	VERB
inlawrev-3694	712	23	the	the	DET
inlawrev-3694	712	24	transactions	transaction	NOUN
inlawrev-3694	712	25	costs	cost	NOUN
inlawrev-3694	712	26	,	,	PUNCT
inlawrev-3694	712	27	the	the	DET
inlawrev-3694	712	28	taxpayer	taxpayer	NOUN
inlawrev-3694	712	29	may	may	AUX
inlawrev-3694	712	30	take	take	VERB
inlawrev-3694	712	31	the	the	DET
inlawrev-3694	712	32	position	position	NOUN
inlawrev-3694	712	33	that	that	SCONJ
inlawrev-3694	712	34	the	the	DET
inlawrev-3694	712	35	transaction	transaction	NOUN
inlawrev-3694	712	36	is	be	AUX
inlawrev-3694	712	37	not	not	PART
inlawrev-3694	712	38	a	a	DET
inlawrev-3694	712	39	sham	sham	NOUN
inlawrev-3694	712	40	for	for	ADP
inlawrev-3694	712	41	tax	tax	NOUN
inlawrev-3694	712	42	purposes	purpose	NOUN
inlawrev-3694	712	43	.	.	PUNCT
inlawrev-3694	713	1	a	a	DET
inlawrev-3694	713	2	small	small	ADJ
inlawrev-3694	713	3	chance	chance	NOUN
inlawrev-3694	713	4	of	of	ADP
inlawrev-3694	713	5	a	a	DET
inlawrev-3694	713	6	sufficient	sufficient	ADJ
inlawrev-3694	713	7	pre	pre	ADJ
inlawrev-3694	713	8	-	-	ADJ
inlawrev-3694	713	9	tax	tax	ADJ
inlawrev-3694	713	10	profit	profit	NOUN
inlawrev-3694	713	11	is	be	AUX
inlawrev-3694	713	12	highly	highly	ADV
inlawrev-3694	713	13	likely	likely	ADJ
inlawrev-3694	713	14	to	to	PART
inlawrev-3694	713	15	translate	translate	VERB
inlawrev-3694	713	16	into	into	ADP
inlawrev-3694	713	17	a	a	DET
inlawrev-3694	713	18	more	more	ADV
inlawrev-3694	713	19	probably	probably	ADV
inlawrev-3694	713	20	than	than	SCONJ
inlawrev-3694	713	21	not	not	PART
inlawrev-3694	713	22	opinion	opinion	NOUN
inlawrev-3694	713	23	.	.	PUNCT
inlawrev-3694	714	1	the	the	DET
inlawrev-3694	714	2	proposed	propose	VERB
inlawrev-3694	714	3	clarification	clarification	NOUN
inlawrev-3694	714	4	of	of	ADP
inlawrev-3694	714	5	economic	economic	ADJ
inlawrev-3694	714	6	substance	substance	NOUN
inlawrev-3694	714	7	in	in	ADP
inlawrev-3694	714	8	the	the	DET
inlawrev-3694	714	9	senate	senate	PROPN
inlawrev-3694	714	10	version	version	NOUN
inlawrev-3694	714	11	of	of	ADP
inlawrev-3694	714	12	the	the	DET
inlawrev-3694	714	13	jobs	job	NOUN
inlawrev-3694	714	14	act	act	NOUN
inlawrev-3694	714	15	would	would	AUX
inlawrev-3694	714	16	have	have	AUX
inlawrev-3694	714	17	addressed	address	VERB
inlawrev-3694	714	18	the	the	DET
inlawrev-3694	714	19	deficiency	deficiency	NOUN
inlawrev-3694	714	20	in	in	ADP
inlawrev-3694	714	21	thejudicial	thejudicial	ADJ
inlawrev-3694	714	22	doctrine	doctrine	NOUN
inlawrev-3694	714	23	.	.	PUNCT
inlawrev-3694	715	1	'	'	PUNCT
inlawrev-3694	715	2	^^	^^	CCONJ
inlawrev-3694	715	3	the	the	DET
inlawrev-3694	715	4	proposed	propose	VERB
inlawrev-3694	715	5	clarification	clarification	NOUN
inlawrev-3694	715	6	specifically	specifically	ADV
inlawrev-3694	715	7	addressed	address	VERB
inlawrev-3694	715	8	the	the	DET
inlawrev-3694	715	9	objective	objective	ADJ
inlawrev-3694	715	10	economic	economic	ADJ
inlawrev-3694	715	11	substance	substance	NOUN
inlawrev-3694	715	12	prong	prong	NOUN
inlawrev-3694	715	13	of	of	ADP
inlawrev-3694	715	14	the	the	DET
inlawrev-3694	715	15	sham	sham	ADJ
inlawrev-3694	715	16	transaction	transaction	NOUN
inlawrev-3694	715	17	analysis	analysis	NOUN
inlawrev-3694	715	18	.	.	PUNCT
inlawrev-3694	716	1	by	by	ADP
inlawrev-3694	716	2	requiring	require	VERB
inlawrev-3694	716	3	a	a	DET
inlawrev-3694	716	4	"	"	PUNCT
inlawrev-3694	716	5	substantial	substantial	ADJ
inlawrev-3694	716	6	"	"	PUNCT
inlawrev-3694	716	7	pre	pre	ADJ
inlawrev-3694	716	8	-	-	ADJ
inlawrev-3694	716	9	tax	tax	ADJ
inlawrev-3694	716	10	profit	profit	NOUN
inlawrev-3694	716	11	in	in	ADP
inlawrev-3694	716	12	excess	excess	NOUN
inlawrev-3694	716	13	of	of	ADP
inlawrev-3694	716	14	tax	tax	NOUN
inlawrev-3694	716	15	benefits	benefit	NOUN
inlawrev-3694	716	16	plus	plus	CCONJ
inlawrev-3694	716	17	a	a	DET
inlawrev-3694	716	18	pre	pre	ADJ
inlawrev-3694	716	19	-	-	ADJ
inlawrev-3694	716	20	tax	tax	ADJ
inlawrev-3694	716	21	profit	profit	NOUN
inlawrev-3694	716	22	that	that	PRON
inlawrev-3694	716	23	exceeds	exceed	VERB
inlawrev-3694	716	24	the	the	DET
inlawrev-3694	716	25	risk	risk	NOUN
inlawrev-3694	716	26	free	free	ADJ
inlawrev-3694	716	27	rate	rate	NOUN
inlawrev-3694	716	28	of	of	ADP
inlawrev-3694	716	29	return	return	NOUN
inlawrev-3694	716	30	,	,	PUNCT
inlawrev-3694	716	31	taxpayers	taxpayer	NOUN
inlawrev-3694	716	32	and	and	CCONJ
inlawrev-3694	716	33	their	their	PRON
inlawrev-3694	716	34	advisors	advisor	NOUN
inlawrev-3694	716	35	would	would	AUX
inlawrev-3694	716	36	no	no	ADV
inlawrev-3694	716	37	longer	long	ADV
inlawrev-3694	716	38	be	be	AUX
inlawrev-3694	716	39	able	able	ADJ
inlawrev-3694	716	40	to	to	PART
inlawrev-3694	716	41	conclude	conclude	VERB
inlawrev-3694	716	42	that	that	SCONJ
inlawrev-3694	716	43	transactions	transaction	NOUN
inlawrev-3694	716	44	having	have	VERB
inlawrev-3694	716	45	a	a	DET
inlawrev-3694	716	46	mere	mere	ADJ
inlawrev-3694	716	47	scintilla	scintilla	NOUN
inlawrev-3694	716	48	of	of	ADP
inlawrev-3694	716	49	profit	profit	NOUN
inlawrev-3694	716	50	in	in	ADP
inlawrev-3694	716	51	excess	excess	NOUN
inlawrev-3694	716	52	of	of	ADP
inlawrev-3694	716	53	transactions	transaction	NOUN
inlawrev-3694	716	54	costs	cost	NOUN
inlawrev-3694	716	55	are	be	AUX
inlawrev-3694	716	56	sufficient	sufficient	ADJ
inlawrev-3694	716	57	to	to	PART
inlawrev-3694	716	58	engage	engage	VERB
inlawrev-3694	716	59	in	in	ADP
inlawrev-3694	716	60	a	a	DET
inlawrev-3694	716	61	transaction	transaction	NOUN
inlawrev-3694	716	62	under	under	ADP
inlawrev-3694	716	63	the	the	DET
inlawrev-3694	716	64	law	law	NOUN
inlawrev-3694	716	65	.	.	PUNCT
inlawrev-3694	717	1	in	in	ADP
inlawrev-3694	717	2	the	the	DET
inlawrev-3694	717	3	absence	absence	NOUN
inlawrev-3694	717	4	of	of	ADP
inlawrev-3694	717	5	any	any	DET
inlawrev-3694	717	6	congressional	congressional	ADJ
inlawrev-3694	717	7	direction	direction	NOUN
inlawrev-3694	717	8	,	,	PUNCT
inlawrev-3694	717	9	taxpayers	taxpayer	NOUN
inlawrev-3694	717	10	are	be	AUX
inlawrev-3694	717	11	left	leave	VERB
inlawrev-3694	717	12	to	to	PART
inlawrev-3694	717	13	rely	rely	VERB
inlawrev-3694	717	14	on	on	ADP
inlawrev-3694	717	15	court	court	NOUN
inlawrev-3694	717	16	opinions	opinion	NOUN
inlawrev-3694	717	17	which	which	PRON
inlawrev-3694	717	18	differ	differ	VERB
inlawrev-3694	717	19	in	in	ADP
inlawrev-3694	717	20	relation	relation	NOUN
inlawrev-3694	717	21	to	to	ADP
inlawrev-3694	717	22	the	the	DET
inlawrev-3694	717	23	applicable	applicable	ADJ
inlawrev-3694	717	24	legal	legal	ADJ
inlawrev-3694	717	25	standard	standard	NOUN
inlawrev-3694	717	26	and	and	CCONJ
inlawrev-3694	717	27	do	do	AUX
inlawrev-3694	717	28	not	not	PART
inlawrev-3694	717	29	appear	appear	VERB
inlawrev-3694	717	30	to	to	PART
inlawrev-3694	717	31	provide	provide	VERB
inlawrev-3694	717	32	for	for	ADP
inlawrev-3694	717	33	a	a	DET
inlawrev-3694	717	34	test	test	NOUN
inlawrev-3694	717	35	that	that	PRON
inlawrev-3694	717	36	requires	require	VERB
inlawrev-3694	717	37	a	a	DET
inlawrev-3694	717	38	true	true	ADJ
inlawrev-3694	717	39	nontax	nontax	ADJ
inlawrev-3694	717	40	economic	economic	ADJ
inlawrev-3694	717	41	consequence	consequence	NOUN
inlawrev-3694	717	42	.	.	PUNCT
inlawrev-3694	718	1	^^"^	^^"^	X
inlawrev-3694	718	2	congressional	congressional	ADJ
inlawrev-3694	718	3	failure	failure	NOUN
inlawrev-3694	718	4	to	to	PART
inlawrev-3694	718	5	include	include	VERB
inlawrev-3694	718	6	a	a	DET
inlawrev-3694	718	7	provision	provision	NOUN
inlawrev-3694	718	8	in	in	ADP
inlawrev-3694	718	9	the	the	DET
inlawrev-3694	718	10	jobs	job	NOUN
inlawrev-3694	718	11	act	act	NOUN
inlawrev-3694	718	12	which	which	PRON
inlawrev-3694	718	13	clarifies	clarify	VERB
inlawrev-3694	718	14	and	and	CCONJ
inlawrev-3694	718	15	codifies	codify	VERB
inlawrev-3694	718	16	the	the	DET
inlawrev-3694	718	17	judicially	judicially	ADV
inlawrev-3694	718	18	created	create	VERB
inlawrev-3694	718	19	economic	economic	ADJ
inlawrev-3694	718	20	substance	substance	NOUN
inlawrev-3694	718	21	doctrine	doctrine	NOUN
inlawrev-3694	718	22	leaves	leave	VERB
inlawrev-3694	718	23	the	the	DET
inlawrev-3694	718	24	door	door	NOUN
inlawrev-3694	718	25	open	open	ADJ
inlawrev-3694	718	26	for	for	ADP
inlawrev-3694	718	27	tax	tax	NOUN
inlawrev-3694	718	28	shelter	shelter	NOUN
inlawrev-3694	718	29	182	182	NUM
inlawrev-3694	718	30	.	.	PUNCT
inlawrev-3694	719	1	rice	rice	PROPN
inlawrev-3694	719	2	's	's	PART
inlawrev-3694	719	3	toyota	toyota	PROPN
inlawrev-3694	719	4	world	world	PROPN
inlawrev-3694	719	5	,	,	PUNCT
inlawrev-3694	719	6	inc	inc	PROPN
inlawrev-3694	719	7	.	.	PROPN
inlawrev-3694	720	1	v.	v.	PROPN
inlawrev-3694	720	2	comm'r	comm'r	PROPN
inlawrev-3694	720	3	,	,	PUNCT
inlawrev-3694	720	4	752	752	NUM
inlawrev-3694	720	5	f.2d	f.2d	ADP
inlawrev-3694	720	6	89	89	NUM
inlawrev-3694	720	7	,	,	PUNCT
inlawrev-3694	720	8	94	94	NUM
inlawrev-3694	720	9	(	(	PUNCT
inlawrev-3694	720	10	4th	4th	ADJ
inlawrev-3694	720	11	cir	cir	NOUN
inlawrev-3694	720	12	.	.	PUNCT
inlawrev-3694	720	13	1985	1985	NUM
inlawrev-3694	720	14	)	)	PUNCT
inlawrev-3694	720	15	.	.	PUNCT
inlawrev-3694	721	1	183	183	NUM
inlawrev-3694	721	2	.	.	PUNCT
inlawrev-3694	722	1	see	see	VERB
inlawrev-3694	722	2	supra	supra	PROPN
inlawrev-3694	722	3	notes	note	VERB
inlawrev-3694	722	4	105	105	NUM
inlawrev-3694	722	5	-	-	SYM
inlawrev-3694	722	6	10	10	NUM
inlawrev-3694	722	7	and	and	CCONJ
inlawrev-3694	722	8	accompanying	accompany	VERB
inlawrev-3694	722	9	text	text	NOUN
inlawrev-3694	722	10	.	.	PUNCT
inlawrev-3694	723	1	1	1	NUM
inlawrev-3694	723	2	84	84	NUM
inlawrev-3694	723	3	.	.	PUNCT
inlawrev-3694	724	1	see	see	VERB
inlawrev-3694	724	2	discussion	discussion	NOUN
inlawrev-3694	724	3	supra	supra	PROPN
inlawrev-3694	724	4	part	part	NOUN
inlawrev-3694	725	1	lb	lb	X
inlawrev-3694	725	2	.	.	NOUN
inlawrev-3694	725	3	1	1	NUM
inlawrev-3694	725	4	.a	.a	NOUN
inlawrev-3694	725	5	.	.	PUNCT
inlawrev-3694	726	1	322	322	NUM
inlawrev-3694	726	2	indiana	indiana	PROPN
inlawrev-3694	726	3	law	law	PROPN
inlawrev-3694	726	4	review	review	NOUN
inlawrev-3694	726	5	[	[	X
inlawrev-3694	726	6	vol	vol	NOUN
inlawrev-3694	726	7	.	.	PUNCT
inlawrev-3694	726	8	38:295	38:295	NUM
inlawrev-3694	726	9	promoters	promoter	NOUN
inlawrev-3694	726	10	and	and	CCONJ
inlawrev-3694	726	11	taxpayers	taxpayer	NOUN
inlawrev-3694	726	12	to	to	PART
inlawrev-3694	726	13	engage	engage	VERB
inlawrev-3694	726	14	in	in	ADP
inlawrev-3694	726	15	tax	tax	NOUN
inlawrev-3694	726	16	motivated	motivate	VERB
inlawrev-3694	726	17	transactions	transaction	NOUN
inlawrev-3694	726	18	.	.	PUNCT
inlawrev-3694	727	1	'^^	'^^	NUM
inlawrev-3694	727	2	for	for	ADP
inlawrev-3694	727	3	future	future	ADJ
inlawrev-3694	727	4	transactions	transaction	NOUN
inlawrev-3694	727	5	,	,	PUNCT
inlawrev-3694	727	6	the	the	DET
inlawrev-3694	727	7	existence	existence	NOUN
inlawrev-3694	727	8	of	of	ADP
inlawrev-3694	727	9	a	a	DET
inlawrev-3694	727	10	thin	thin	ADJ
inlawrev-3694	727	11	but	but	CCONJ
inlawrev-3694	727	12	viable	viable	ADJ
inlawrev-3694	727	13	argument	argument	NOUN
inlawrev-3694	727	14	that	that	SCONJ
inlawrev-3694	727	15	a	a	DET
inlawrev-3694	727	16	possibility	possibility	NOUN
inlawrev-3694	727	17	of	of	ADP
inlawrev-3694	727	18	profit	profit	NOUN
inlawrev-3694	727	19	exits	exit	NOUN
inlawrev-3694	727	20	coupled	couple	VERB
inlawrev-3694	727	21	with	with	ADP
inlawrev-3694	727	22	the	the	DET
inlawrev-3694	727	23	receipt	receipt	NOUN
inlawrev-3694	727	24	of	of	ADP
inlawrev-3694	727	25	an	an	DET
inlawrev-3694	727	26	opinion	opinion	NOUN
inlawrev-3694	727	27	from	from	ADP
inlawrev-3694	727	28	a	a	DET
inlawrev-3694	727	29	qualified	qualified	ADJ
inlawrev-3694	727	30	tax	tax	NOUN
inlawrev-3694	727	31	advisor	advisor	NOUN
inlawrev-3694	727	32	will	will	AUX
inlawrev-3694	727	33	continue	continue	VERB
inlawrev-3694	727	34	to	to	PART
inlawrev-3694	727	35	support	support	VERB
inlawrev-3694	727	36	an	an	DET
inlawrev-3694	727	37	argument	argument	NOUN
inlawrev-3694	727	38	that	that	SCONJ
inlawrev-3694	727	39	a	a	DET
inlawrev-3694	727	40	transaction	transaction	NOUN
inlawrev-3694	727	41	is	be	AUX
inlawrev-3694	727	42	valid	valid	ADJ
inlawrev-3694	727	43	even	even	ADV
inlawrev-3694	727	44	though	though	SCONJ
inlawrev-3694	727	45	it	it	PRON
inlawrev-3694	727	46	has	have	VERB
inlawrev-3694	727	47	little	little	ADJ
inlawrev-3694	727	48	economic	economic	ADJ
inlawrev-3694	727	49	substance	substance	NOUN
inlawrev-3694	727	50	.	.	PUNCT
inlawrev-3694	728	1	further	far	ADV
inlawrev-3694	728	2	,	,	PUNCT
inlawrev-3694	728	3	such	such	ADJ
inlawrev-3694	728	4	arguments	argument	NOUN
inlawrev-3694	728	5	will	will	AUX
inlawrev-3694	728	6	not	not	PART
inlawrev-3694	728	7	only	only	ADV
inlawrev-3694	728	8	target	target	VERB
inlawrev-3694	728	9	the	the	DET
inlawrev-3694	728	10	possible	possible	ADJ
inlawrev-3694	728	11	success	success	NOUN
inlawrev-3694	728	12	of	of	ADP
inlawrev-3694	728	13	the	the	DET
inlawrev-3694	728	14	transaction	transaction	NOUN
inlawrev-3694	728	15	with	with	ADP
inlawrev-3694	728	16	respect	respect	NOUN
inlawrev-3694	728	17	to	to	ADP
inlawrev-3694	728	18	whether	whether	SCONJ
inlawrev-3694	728	19	it	it	PRON
inlawrev-3694	728	20	will	will	AUX
inlawrev-3694	728	21	meet	meet	VERB
inlawrev-3694	728	22	the	the	DET
inlawrev-3694	728	23	economic	economic	ADJ
inlawrev-3694	728	24	substance	substance	NOUN
inlawrev-3694	728	25	requirement	requirement	NOUN
inlawrev-3694	728	26	,	,	PUNCT
inlawrev-3694	728	27	but	but	CCONJ
inlawrev-3694	728	28	also	also	ADV
inlawrev-3694	728	29	will	will	AUX
inlawrev-3694	728	30	continue	continue	VERB
inlawrev-3694	728	31	to	to	PART
inlawrev-3694	728	32	target	target	VERB
inlawrev-3694	728	33	avoidance	avoidance	NOUN
inlawrev-3694	728	34	of	of	ADP
inlawrev-3694	728	35	understatement	understatement	NOUN
inlawrev-3694	728	36	penalties	penalty	NOUN
inlawrev-3694	728	37	.	.	PUNCT
inlawrev-3694	729	1	b.	b.	PROPN
inlawrev-3694	729	2	application	application	NOUN
inlawrev-3694	729	3	of	of	ADP
inlawrev-3694	729	4	the	the	DET
inlawrev-3694	729	5	code	code	NOUN
inlawrev-3694	729	6	and	and	CCONJ
inlawrev-3694	729	7	regulations	regulation	NOUN
inlawrev-3694	729	8	including	include	VERB
inlawrev-3694	729	9	the	the	DET
inlawrev-3694	729	10	new	new	ADJ
inlawrev-3694	729	11	jobs	job	NOUN
inlawrev-3694	729	12	act	act	VERB
inlawrev-3694	729	13	provisions	provision	NOUN
inlawrev-3694	729	14	prior	prior	ADV
inlawrev-3694	729	15	to	to	ADP
inlawrev-3694	729	16	the	the	DET
inlawrev-3694	729	17	jobs	job	NOUN
inlawrev-3694	729	18	act	act	PROPN
inlawrev-3694	729	19	,	,	PUNCT
inlawrev-3694	729	20	applying	apply	VERB
inlawrev-3694	729	21	the	the	DET
inlawrev-3694	729	22	relevant	relevant	ADJ
inlawrev-3694	729	23	code	code	NOUN
inlawrev-3694	729	24	penalties	penalty	NOUN
inlawrev-3694	729	25	to	to	ADP
inlawrev-3694	729	26	kpmg	kpmg	PROPN
inlawrev-3694	729	27	's	's	PART
inlawrev-3694	729	28	activities	activity	NOUN
inlawrev-3694	729	29	resulted	result	VERB
inlawrev-3694	729	30	in	in	ADP
inlawrev-3694	729	31	very	very	ADV
inlawrev-3694	729	32	few	few	ADJ
inlawrev-3694	729	33	instances	instance	NOUN
inlawrev-3694	729	34	where	where	SCONJ
inlawrev-3694	729	35	meaningful	meaningful	ADJ
inlawrev-3694	729	36	penalties	penalty	NOUN
inlawrev-3694	729	37	applied	apply	VERB
inlawrev-3694	729	38	to	to	ADP
inlawrev-3694	729	39	either	either	DET
inlawrev-3694	729	40	taxpayers	taxpayer	NOUN
inlawrev-3694	729	41	or	or	CCONJ
inlawrev-3694	729	42	kpmg	kpmg	PROPN
inlawrev-3694	729	43	.	.	PUNCT
inlawrev-3694	730	1	where	where	SCONJ
inlawrev-3694	730	2	an	an	DET
inlawrev-3694	730	3	underpayment	underpayment	ADJ
inlawrev-3694	730	4	penalty	penalty	NOUN
inlawrev-3694	730	5	might	might	AUX
inlawrev-3694	730	6	have	have	AUX
inlawrev-3694	730	7	applied	apply	VERB
inlawrev-3694	730	8	to	to	ADP
inlawrev-3694	730	9	taxpayers	taxpayer	NOUN
inlawrev-3694	730	10	,	,	PUNCT
inlawrev-3694	730	11	the	the	DET
inlawrev-3694	730	12	penalty	penalty	NOUN
inlawrev-3694	730	13	was	be	AUX
inlawrev-3694	730	14	systematically	systematically	ADV
inlawrev-3694	730	15	avoided	avoid	VERB
inlawrev-3694	730	16	by	by	ADP
inlawrev-3694	730	17	obtaining	obtain	VERB
inlawrev-3694	730	18	an	an	DET
inlawrev-3694	730	19	opinion	opinion	NOUN
inlawrev-3694	730	20	from	from	ADP
inlawrev-3694	730	21	a	a	DET
inlawrev-3694	730	22	tax	tax	NOUN
inlawrev-3694	730	23	advisor	advisor	NOUN
inlawrev-3694	730	24	.	.	PUNCT
inlawrev-3694	731	1	where	where	SCONJ
inlawrev-3694	731	2	promoter	promoter	NOUN
inlawrev-3694	731	3	penalties	penalty	NOUN
inlawrev-3694	731	4	applied	apply	VERB
inlawrev-3694	731	5	under	under	ADP
inlawrev-3694	731	6	prior	prior	ADJ
inlawrev-3694	731	7	law	law	NOUN
inlawrev-3694	731	8	,	,	PUNCT
inlawrev-3694	731	9	the	the	DET
inlawrev-3694	731	10	penalty	penalty	NOUN
inlawrev-3694	731	11	amounts	amount	NOUN
inlawrev-3694	731	12	were	be	AUX
inlawrev-3694	731	13	so	so	ADV
inlawrev-3694	731	14	minor	minor	ADJ
inlawrev-3694	731	15	in	in	ADP
inlawrev-3694	731	16	comparison	comparison	NOUN
inlawrev-3694	731	17	with	with	ADP
inlawrev-3694	731	18	the	the	DET
inlawrev-3694	731	19	fees	fee	NOUN
inlawrev-3694	731	20	collected	collect	VERB
inlawrev-3694	731	21	by	by	ADP
inlawrev-3694	731	22	kpmg	kpmg	PROPN
inlawrev-3694	731	23	that	that	SCONJ
inlawrev-3694	731	24	the	the	DET
inlawrev-3694	731	25	penalties	penalty	NOUN
inlawrev-3694	731	26	become	become	VERB
inlawrev-3694	731	27	almost	almost	ADV
inlawrev-3694	731	28	immaterial	immaterial	ADJ
inlawrev-3694	731	29	.	.	PUNCT
inlawrev-3694	732	1	with	with	ADP
inlawrev-3694	732	2	the	the	DET
inlawrev-3694	732	3	advent	advent	NOUN
inlawrev-3694	732	4	of	of	ADP
inlawrev-3694	732	5	the	the	DET
inlawrev-3694	732	6	jobs	job	NOUN
inlawrev-3694	732	7	act	act	PROPN
inlawrev-3694	732	8	,	,	PUNCT
inlawrev-3694	732	9	taxpayer	taxpayer	NOUN
inlawrev-3694	732	10	reliance	reliance	NOUN
inlawrev-3694	732	11	on	on	ADP
inlawrev-3694	732	12	undisclosed	undisclosed	ADJ
inlawrev-3694	732	13	mass	mass	NOUN
inlawrev-3694	732	14	marketed	market	VERB
inlawrev-3694	732	15	tax	tax	NOUN
inlawrev-3694	732	16	motivated	motivate	VERB
inlawrev-3694	732	17	transactions	transaction	NOUN
inlawrev-3694	732	18	should	should	AUX
inlawrev-3694	732	19	no	no	ADV
inlawrev-3694	732	20	longer	long	ADV
inlawrev-3694	732	21	result	result	VERB
inlawrev-3694	732	22	in	in	ADP
inlawrev-3694	732	23	avoidance	avoidance	NOUN
inlawrev-3694	732	24	of	of	ADP
inlawrev-3694	732	25	penalties	penalty	NOUN
inlawrev-3694	732	26	.	.	PUNCT
inlawrev-3694	733	1	however	however	ADV
inlawrev-3694	733	2	,	,	PUNCT
inlawrev-3694	733	3	for	for	ADP
inlawrev-3694	733	4	a	a	DET
inlawrev-3694	733	5	number	number	NOUN
inlawrev-3694	733	6	of	of	ADP
inlawrev-3694	733	7	reasons	reason	NOUN
inlawrev-3694	733	8	,	,	PUNCT
inlawrev-3694	733	9	it	it	PRON
inlawrev-3694	733	10	is	be	AUX
inlawrev-3694	733	11	unlikely	unlikely	ADJ
inlawrev-3694	733	12	that	that	SCONJ
inlawrev-3694	733	13	the	the	DET
inlawrev-3694	733	14	new	new	ADJ
inlawrev-3694	733	15	penalty	penalty	NOUN
inlawrev-3694	733	16	structure	structure	NOUN
inlawrev-3694	733	17	will	will	AUX
inlawrev-3694	733	18	deter	deter	VERB
inlawrev-3694	733	19	all	all	DET
inlawrev-3694	733	20	future	future	ADJ
inlawrev-3694	733	21	shelter	shelter	NOUN
inlawrev-3694	733	22	activities	activity	NOUN
inlawrev-3694	733	23	.	.	PUNCT
inlawrev-3694	734	1	1	1	X
inlawrev-3694	734	2	.	.	X
inlawrev-3694	734	3	analysis	analysis	NOUN
inlawrev-3694	734	4	ofpenalties	ofpenaltie	NOUN
inlawrev-3694	734	5	applicable	applicable	ADJ
inlawrev-3694	734	6	to	to	ADP
inlawrev-3694	734	7	taxpayers.—prior	taxpayers.—prior	ADP
inlawrev-3694	734	8	to	to	ADP
inlawrev-3694	734	9	the	the	DET
inlawrev-3694	734	10	jobs	job	NOUN
inlawrev-3694	734	11	act	act	PROPN
inlawrev-3694	734	12	,	,	PUNCT
inlawrev-3694	734	13	the	the	DET
inlawrev-3694	734	14	§	§	PROPN
inlawrev-3694	734	15	6662	6662	NUM
inlawrev-3694	734	16	understatement	understatement	NOUN
inlawrev-3694	734	17	penalty	penalty	NOUN
inlawrev-3694	734	18	was	be	AUX
inlawrev-3694	734	19	abated	abate	VERB
inlawrev-3694	734	20	in	in	ADP
inlawrev-3694	734	21	cases	case	NOUN
inlawrev-3694	734	22	in	in	ADP
inlawrev-3694	734	23	which	which	PRON
inlawrev-3694	734	24	the	the	DET
inlawrev-3694	734	25	taxpayer	taxpayer	NOUN
inlawrev-3694	734	26	demonstrated	demonstrate	VERB
inlawrev-3694	734	27	that	that	SCONJ
inlawrev-3694	734	28	there	there	PRON
inlawrev-3694	734	29	was	be	VERB
inlawrev-3694	734	30	"	"	PUNCT
inlawrev-3694	734	31	reasonable	reasonable	ADJ
inlawrev-3694	734	32	cause	cause	NOUN
inlawrev-3694	734	33	"	"	PUNCT
inlawrev-3694	734	34	for	for	ADP
inlawrev-3694	734	35	the	the	DET
inlawrev-3694	734	36	underpayment	underpayment	NOUN
inlawrev-3694	734	37	and	and	CCONJ
inlawrev-3694	734	38	that	that	SCONJ
inlawrev-3694	734	39	the	the	DET
inlawrev-3694	734	40	taxpayer	taxpayer	NOUN
inlawrev-3694	734	41	acted	act	VERB
inlawrev-3694	734	42	in	in	ADP
inlawrev-3694	734	43	good	good	ADJ
inlawrev-3694	734	44	faith	faith	NOUN
inlawrev-3694	734	45	.	.	PUNCT
inlawrev-3694	735	1	'	'	PUNCT
inlawrev-3694	735	2	^^	^^	PUNCT
inlawrev-3694	735	3	however	however	ADV
inlawrev-3694	735	4	,	,	PUNCT
inlawrev-3694	735	5	pursuant	pursuant	ADJ
inlawrev-3694	735	6	to	to	ADP
inlawrev-3694	735	7	the	the	DET
inlawrev-3694	735	8	jobs	job	NOUN
inlawrev-3694	735	9	act	act	PROPN
inlawrev-3694	735	10	,	,	PUNCT
inlawrev-3694	735	11	notwithstanding	notwithstanding	ADP
inlawrev-3694	735	12	that	that	SCONJ
inlawrev-3694	735	13	a	a	DET
inlawrev-3694	735	14	taxpayer	taxpayer	NOUN
inlawrev-3694	735	15	may	may	AUX
inlawrev-3694	735	16	show	show	VERB
inlawrev-3694	735	17	reasonable	reasonable	ADJ
inlawrev-3694	735	18	cause	cause	NOUN
inlawrev-3694	735	19	,	,	PUNCT
inlawrev-3694	735	20	a	a	DET
inlawrev-3694	735	21	taxpayer	taxpayer	NOUN
inlawrev-3694	735	22	generally	generally	ADV
inlawrev-3694	735	23	may	may	AUX
inlawrev-3694	735	24	not	not	PART
inlawrev-3694	735	25	avoid	avoid	VERB
inlawrev-3694	735	26	penalties	penalty	NOUN
inlawrev-3694	735	27	if	if	SCONJ
inlawrev-3694	735	28	the	the	DET
inlawrev-3694	735	29	taxpayer	taxpayer	NOUN
inlawrev-3694	735	30	fails	fail	VERB
inlawrev-3694	735	31	to	to	PART
inlawrev-3694	735	32	appropriately	appropriately	ADV
inlawrev-3694	735	33	disclose	disclose	VERB
inlawrev-3694	735	34	the	the	DET
inlawrev-3694	735	35	transaction	transaction	NOUN
inlawrev-3694	735	36	,	,	PUNCT
inlawrev-3694	735	37	the	the	DET
inlawrev-3694	735	38	taxpayer	taxpayer	NOUN
inlawrev-3694	735	39	relies	rely	VERB
inlawrev-3694	735	40	on	on	ADP
inlawrev-3694	735	41	an	an	DET
inlawrev-3694	735	42	opinion	opinion	NOUN
inlawrev-3694	735	43	from	from	ADP
inlawrev-3694	735	44	a	a	DET
inlawrev-3694	735	45	disqualified	disqualify	VERB
inlawrev-3694	735	46	tax	tax	NOUN
inlawrev-3694	735	47	advisor	advisor	NOUN
inlawrev-3694	735	48	,	,	PUNCT
inlawrev-3694	735	49	or	or	CCONJ
inlawrev-3694	735	50	if	if	SCONJ
inlawrev-3694	735	51	the	the	DET
inlawrev-3694	735	52	opinion	opinion	NOUN
inlawrev-3694	735	53	is	be	AUX
inlawrev-3694	735	54	disqualified	disqualify	VERB
inlawrev-3694	735	55	because	because	SCONJ
inlawrev-3694	735	56	it	it	PRON
inlawrev-3694	735	57	is	be	AUX
inlawrev-3694	735	58	not	not	PART
inlawrev-3694	735	59	supported	support	VERB
inlawrev-3694	735	60	by	by	ADP
inlawrev-3694	735	61	complete	complete	ADJ
inlawrev-3694	735	62	and	and	CCONJ
inlawrev-3694	735	63	accurate	accurate	ADJ
inlawrev-3694	735	64	facts	fact	NOUN
inlawrev-3694	735	65	.	.	PUNCT
inlawrev-3694	736	1	185	185	NUM
inlawrev-3694	736	2	.	.	PUNCT
inlawrev-3694	737	1	see	see	VERB
inlawrev-3694	737	2	150	150	NUM
inlawrev-3694	737	3	cong	cong	NOUN
inlawrev-3694	737	4	.	.	PUNCT
inlawrev-3694	738	1	rec	rec	PROPN
inlawrev-3694	738	2	.	.	PROPN
inlawrev-3694	739	1	811,191	811,191	NUM
inlawrev-3694	739	2	-	-	SYM
inlawrev-3694	739	3	203	203	NUM
inlawrev-3694	739	4	(	(	PUNCT
inlawrev-3694	739	5	oct	oct	PROPN
inlawrev-3694	739	6	.	.	PROPN
inlawrev-3694	739	7	11	11	NUM
inlawrev-3694	739	8	,	,	PUNCT
inlawrev-3694	739	9	2004	2004	NUM
inlawrev-3694	739	10	)	)	PUNCT
inlawrev-3694	739	11	(	(	PUNCT
inlawrev-3694	739	12	statement	statement	NOUN
inlawrev-3694	739	13	of	of	ADP
inlawrev-3694	739	14	senator	senator	PROPN
inlawrev-3694	739	15	levin	levin	PROPN
inlawrev-3694	739	16	,	,	PUNCT
inlawrev-3694	739	17	as	as	SCONJ
inlawrev-3694	739	18	indicated	indicate	VERB
inlawrev-3694	739	19	by	by	ADP
inlawrev-3694	739	20	senator	senator	PROPN
inlawrev-3694	739	21	levin	levin	PROPN
inlawrev-3694	739	22	in	in	ADP
inlawrev-3694	739	23	relation	relation	NOUN
inlawrev-3694	739	24	to	to	ADP
inlawrev-3694	739	25	failure	failure	NOUN
inlawrev-3694	739	26	to	to	PART
inlawrev-3694	739	27	include	include	VERB
inlawrev-3694	739	28	the	the	DET
inlawrev-3694	739	29	economic	economic	ADJ
inlawrev-3694	739	30	substance	substance	NOUN
inlawrev-3694	739	31	provision	provision	NOUN
inlawrev-3694	739	32	:	:	PUNCT
inlawrev-3694	739	33	"	"	PUNCT
inlawrev-3694	739	34	one	one	NUM
inlawrev-3694	739	35	of	of	ADP
inlawrev-3694	739	36	the	the	DET
inlawrev-3694	739	37	most	most	ADV
inlawrev-3694	739	38	glaring	glaring	NOUN
inlawrev-3694	739	39	of	of	ADP
inlawrev-3694	739	40	these	these	DET
inlawrev-3694	739	41	omissions	omission	NOUN
inlawrev-3694	739	42	from	from	ADP
inlawrev-3694	739	43	this	this	DET
inlawrev-3694	739	44	legislation	legislation	NOUN
inlawrev-3694	739	45	is	be	AUX
inlawrev-3694	739	46	the	the	DET
inlawrev-3694	739	47	provision	provision	NOUN
inlawrev-3694	739	48	passed	pass	VERB
inlawrev-3694	739	49	by	by	ADP
inlawrev-3694	739	50	the	the	DET
inlawrev-3694	739	51	senate	senate	PROPN
inlawrev-3694	739	52	numerous	numerous	ADJ
inlawrev-3694	739	53	times	time	NOUN
inlawrev-3694	739	54	that	that	PRON
inlawrev-3694	739	55	would	would	AUX
inlawrev-3694	739	56	have	have	AUX
inlawrev-3694	739	57	required	require	VERB
inlawrev-3694	739	58	business	business	NOUN
inlawrev-3694	739	59	transactions	transaction	NOUN
inlawrev-3694	739	60	to	to	PART
inlawrev-3694	739	61	have	have	VERB
inlawrev-3694	739	62	actual	actual	ADJ
inlawrev-3694	739	63	'	'	PUNCT
inlawrev-3694	739	64	economic	economic	ADJ
inlawrev-3694	739	65	substance	substance	NOUN
inlawrev-3694	739	66	'	'	PUNCT
inlawrev-3694	739	67	in	in	ADP
inlawrev-3694	739	68	order	order	NOUN
inlawrev-3694	739	69	to	to	PART
inlawrev-3694	739	70	receive	receive	VERB
inlawrev-3694	739	71	tax	tax	NOUN
inlawrev-3694	739	72	benefits	benefit	NOUN
inlawrev-3694	739	73	.	.	PUNCT
inlawrev-3694	740	1	refusing	refuse	VERB
inlawrev-3694	740	2	to	to	PART
inlawrev-3694	740	3	include	include	VERB
inlawrev-3694	740	4	this	this	DET
inlawrev-3694	740	5	anti	anti	ADJ
inlawrev-3694	740	6	-	-	ADJ
inlawrev-3694	740	7	abuse	abuse	ADJ
inlawrev-3694	740	8	tool	tool	NOUN
inlawrev-3694	740	9	means	mean	VERB
inlawrev-3694	740	10	that	that	SCONJ
inlawrev-3694	740	11	tax	tax	NOUN
inlawrev-3694	740	12	dodgers	dodger	NOUN
inlawrev-3694	740	13	will	will	AUX
inlawrev-3694	740	14	still	still	ADV
inlawrev-3694	740	15	be	be	AUX
inlawrev-3694	740	16	able	able	ADJ
inlawrev-3694	740	17	to	to	PART
inlawrev-3694	740	18	escape	escape	VERB
inlawrev-3694	740	19	paying	pay	VERB
inlawrev-3694	740	20	their	their	PRON
inlawrev-3694	740	21	fair	fair	ADJ
inlawrev-3694	740	22	share	share	NOUN
inlawrev-3694	740	23	by	by	ADP
inlawrev-3694	740	24	using	use	VERB
inlawrev-3694	740	25	phony	phony	ADJ
inlawrev-3694	740	26	transactions	transaction	NOUN
inlawrev-3694	740	27	that	that	PRON
inlawrev-3694	740	28	have	have	VERB
inlawrev-3694	740	29	no	no	DET
inlawrev-3694	740	30	business	business	NOUN
inlawrev-3694	740	31	purpose	purpose	NOUN
inlawrev-3694	740	32	other	other	ADJ
inlawrev-3694	740	33	than	than	ADP
inlawrev-3694	740	34	tax	tax	NOUN
inlawrev-3694	740	35	avoidance	avoidance	NOUN
inlawrev-3694	740	36	.	.	PUNCT
inlawrev-3694	740	37	.	.	PUNCT
inlawrev-3694	740	38	.	.	PUNCT
inlawrev-3694	740	39	.	.	PUNCT
inlawrev-3694	741	1	"	"	PUNCT
inlawrev-3694	741	2	)	)	PUNCT
inlawrev-3694	741	3	.	.	PUNCT
inlawrev-3694	742	1	186	186	NUM
inlawrev-3694	742	2	.	.	PUNCT
inlawrev-3694	742	3	i.r.c	i.r.c	NOUN
inlawrev-3694	742	4	.	.	PUNCT
inlawrev-3694	742	5	^	^	PUNCT
inlawrev-3694	742	6	666a{c	666a{c	PROPN
inlawrev-3694	742	7	)	)	PUNCT
inlawrev-3694	742	8	{	{	PUNCT
inlawrev-3694	742	9	iqoqi	iqoqi	PROPN
inlawrev-3694	742	10	)	)	PUNCT
inlawrev-3694	742	11	;	;	PUNCT
inlawrev-3694	742	12	see	see	VERB
inlawrev-3694	742	13	also	also	ADV
inlawrev-3694	742	14	law	law	NOUN
inlawrev-3694	742	15	relating	relate	VERB
inlawrev-3694	742	16	to	to	ADP
inlawrev-3694	742	17	shelters	shelter	NOUN
inlawrev-3694	742	18	,	,	PUNCT
inlawrev-3694	742	19	supra	supra	PROPN
inlawrev-3694	742	20	noit	noit	PROPN
inlawrev-3694	742	21	101	101	NUM
inlawrev-3694	742	22	,	,	PUNCT
inlawrev-3694	742	23	at	at	ADP
inlawrev-3694	742	24	34	34	NUM
inlawrev-3694	742	25	.	.	PUNCT
inlawrev-3694	742	26	again	again	ADV
inlawrev-3694	742	27	,	,	PUNCT
inlawrev-3694	742	28	"	"	PUNCT
inlawrev-3694	742	29	reasonable	reasonable	ADJ
inlawrev-3694	742	30	cause	cause	NOUN
inlawrev-3694	742	31	"	"	PUNCT
inlawrev-3694	742	32	exists	exist	VERB
inlawrev-3694	742	33	where	where	SCONJ
inlawrev-3694	742	34	the	the	DET
inlawrev-3694	742	35	taxpayer	taxpayer	NOUN
inlawrev-3694	742	36	"	"	PUNCT
inlawrev-3694	742	37	reasonably	reasonably	ADV
inlawrev-3694	742	38	relies	rely	VERB
inlawrev-3694	742	39	in	in	ADP
inlawrev-3694	742	40	good	good	ADJ
inlawrev-3694	742	41	faith	faith	NOUN
inlawrev-3694	742	42	on	on	ADP
inlawrev-3694	742	43	an	an	DET
inlawrev-3694	742	44	opinion	opinion	NOUN
inlawrev-3694	742	45	based	base	VERB
inlawrev-3694	742	46	on	on	ADP
inlawrev-3694	742	47	a	a	DET
inlawrev-3694	742	48	professional	professional	ADJ
inlawrev-3694	742	49	tax	tax	NOUN
inlawrev-3694	742	50	advisor	advisor	NOUN
inlawrev-3694	742	51	's	's	PART
inlawrev-3694	742	52	analysis	analysis	NOUN
inlawrev-3694	742	53	of	of	ADP
inlawrev-3694	742	54	the	the	DET
inlawrev-3694	742	55	pertinent	pertinent	ADJ
inlawrev-3694	742	56	facts	fact	NOUN
inlawrev-3694	742	57	and	and	CCONJ
inlawrev-3694	742	58	authorities	authority	NOUN
inlawrev-3694	743	1	[	[	X
inlawrev-3694	743	2	that	that	PRON
inlawrev-3694	743	3	]	]	PUNCT
inlawrev-3694	743	4	.	.	PUNCT
inlawrev-3694	743	5	.	.	PUNCT
inlawrev-3694	743	6	.	.	PUNCT
inlawrev-3694	744	1	unambiguously	unambiguously	ADV
inlawrev-3694	744	2	concludes	conclude	VERB
inlawrev-3694	744	3	that	that	SCONJ
inlawrev-3694	744	4	there	there	PRON
inlawrev-3694	744	5	is	be	VERB
inlawrev-3694	744	6	a	a	DET
inlawrev-3694	744	7	greater	great	ADJ
inlawrev-3694	744	8	than	than	ADP
inlawrev-3694	744	9	50	50	NUM
inlawrev-3694	744	10	-	-	PUNCT
inlawrev-3694	744	11	percent	percent	NOUN
inlawrev-3694	744	12	likelihood	likelihood	NOUN
inlawrev-3694	744	13	that	that	SCONJ
inlawrev-3694	744	14	the	the	DET
inlawrev-3694	744	15	tax	tax	NOUN
inlawrev-3694	744	16	treatment	treatment	NOUN
inlawrev-3694	744	17	of	of	ADP
inlawrev-3694	744	18	the	the	DET
inlawrev-3694	744	19	item	item	NOUN
inlawrev-3694	744	20	will	will	AUX
inlawrev-3694	744	21	be	be	AUX
inlawrev-3694	744	22	upheld	uphold	VERB
inlawrev-3694	744	23	if	if	SCONJ
inlawrev-3694	744	24	challenged	challenge	VERB
inlawrev-3694	744	25	by	by	ADP
inlawrev-3694	744	26	the	the	DET
inlawrev-3694	744	27	internal	internal	ADJ
inlawrev-3694	744	28	revenue	revenue	NOUN
inlawrev-3694	744	29	service	service	NOUN
inlawrev-3694	744	30	.	.	PUNCT
inlawrev-3694	744	31	"	"	PUNCT
inlawrev-3694	745	1	treas	treas	PROPN
inlawrev-3694	745	2	.	.	PUNCT
inlawrev-3694	746	1	reg	reg	PROPN
inlawrev-3694	746	2	.	.	PUNCT
inlawrev-3694	747	1	§	§	PROPN
inlawrev-3694	747	2	1.66624(g)(4)(i)(b	1.66624(g)(4)(i)(b	PROPN
inlawrev-3694	747	3	)	)	PUNCT
inlawrev-3694	747	4	(	(	PUNCT
inlawrev-3694	747	5	as	as	SCONJ
inlawrev-3694	747	6	amended	amend	VERB
inlawrev-3694	747	7	in	in	ADP
inlawrev-3694	747	8	2003	2003	NUM
inlawrev-3694	747	9	)	)	PUNCT
inlawrev-3694	747	10	.	.	PUNCT
inlawrev-3694	748	1	2005	2005	NUM
inlawrev-3694	748	2	]	]	PUNCT
inlawrev-3694	748	3	tax	tax	NOUN
inlawrev-3694	748	4	motivated	motivate	VERB
inlawrev-3694	748	5	transactions	transaction	NOUN
inlawrev-3694	748	6	323	323	NUM
inlawrev-3694	748	7	a.	a.	NOUN
inlawrev-3694	748	8	disclosure.—although	disclosure.—although	ADP
inlawrev-3694	748	9	a	a	DET
inlawrev-3694	748	10	taxpayer	taxpayer	NOUN
inlawrev-3694	748	11	may	may	AUX
inlawrev-3694	748	12	successfully	successfully	ADV
inlawrev-3694	748	13	argue	argue	VERB
inlawrev-3694	748	14	that	that	SCONJ
inlawrev-3694	748	15	reasonable	reasonable	ADJ
inlawrev-3694	748	16	cause	cause	NOUN
inlawrev-3694	748	17	existed	existed	AUX
inlawrev-3694	748	18	based	base	VERB
inlawrev-3694	748	19	upon	upon	SCONJ
inlawrev-3694	748	20	the	the	DET
inlawrev-3694	748	21	economic	economic	ADJ
inlawrev-3694	748	22	substance	substance	NOUN
inlawrev-3694	748	23	of	of	ADP
inlawrev-3694	748	24	a	a	DET
inlawrev-3694	748	25	transaction	transaction	NOUN
inlawrev-3694	748	26	,	,	PUNCT
inlawrev-3694	748	27	transactions	transaction	NOUN
inlawrev-3694	748	28	similar	similar	ADJ
inlawrev-3694	748	29	to	to	ADP
inlawrev-3694	748	30	those	those	PRON
inlawrev-3694	748	31	marketed	market	VERB
inlawrev-3694	748	32	and	and	CCONJ
inlawrev-3694	748	33	sold	sell	VERB
inlawrev-3694	748	34	by	by	ADP
inlawrev-3694	748	35	kpmg	kpmg	PROPN
inlawrev-3694	748	36	may	may	AUX
inlawrev-3694	748	37	nevertheless	nevertheless	ADV
inlawrev-3694	748	38	be	be	AUX
inlawrev-3694	748	39	subject	subject	ADJ
inlawrev-3694	748	40	to	to	ADP
inlawrev-3694	748	41	penalties	penalty	NOUN
inlawrev-3694	748	42	for	for	ADP
inlawrev-3694	748	43	failure	failure	NOUN
inlawrev-3694	748	44	to	to	PART
inlawrev-3694	748	45	disclose	disclose	VERB
inlawrev-3694	748	46	.	.	PUNCT
inlawrev-3694	749	1	in	in	ADP
inlawrev-3694	749	2	order	order	NOUN
inlawrev-3694	749	3	to	to	PART
inlawrev-3694	749	4	assert	assert	VERB
inlawrev-3694	749	5	the	the	DET
inlawrev-3694	749	6	reasonable	reasonable	ADJ
inlawrev-3694	749	7	cause	cause	NOUN
inlawrev-3694	749	8	exception	exception	NOUN
inlawrev-3694	749	9	to	to	ADP
inlawrev-3694	749	10	the	the	DET
inlawrev-3694	749	11	new	new	ADJ
inlawrev-3694	749	12	penalty	penalty	NOUN
inlawrev-3694	749	13	provisions	provision	NOUN
inlawrev-3694	749	14	,	,	PUNCT
inlawrev-3694	749	15	a	a	DET
inlawrev-3694	749	16	taxpayer	taxpayer	NOUN
inlawrev-3694	749	17	must	must	AUX
inlawrev-3694	749	18	adequately	adequately	ADV
inlawrev-3694	749	19	disclose	disclose	VERB
inlawrev-3694	749	20	a	a	DET
inlawrev-3694	749	21	"	"	PUNCT
inlawrev-3694	749	22	reportable	reportable	ADJ
inlawrev-3694	749	23	transaction	transaction	NOUN
inlawrev-3694	749	24	"	"	PUNCT
inlawrev-3694	749	25	in	in	ADP
inlawrev-3694	749	26	accordance	accordance	NOUN
inlawrev-3694	749	27	with	with	ADP
inlawrev-3694	749	28	the	the	DET
inlawrev-3694	749	29	regulations	regulation	NOUN
inlawrev-3694	749	30	.	.	PUNCT
inlawrev-3694	750	1	'^^	'^^	PROPN
inlawrev-3694	750	2	the	the	DET
inlawrev-3694	750	3	transactions	transaction	NOUN
inlawrev-3694	750	4	engaged	engage	VERB
inlawrev-3694	750	5	in	in	ADP
inlawrev-3694	750	6	by	by	ADP
inlawrev-3694	750	7	kpmg	kpmg	PROPN
inlawrev-3694	750	8	are	be	AUX
inlawrev-3694	750	9	likely	likely	ADJ
inlawrev-3694	750	10	to	to	PART
inlawrev-3694	750	11	be	be	AUX
inlawrev-3694	750	12	the	the	DET
inlawrev-3694	750	13	type	type	NOUN
inlawrev-3694	750	14	of	of	ADP
inlawrev-3694	750	15	activity	activity	NOUN
inlawrev-3694	750	16	which	which	PRON
inlawrev-3694	750	17	the	the	DET
inlawrev-3694	750	18	secretary	secretary	NOUN
inlawrev-3694	750	19	would	would	AUX
inlawrev-3694	750	20	determine	determine	VERB
inlawrev-3694	750	21	to	to	PART
inlawrev-3694	750	22	have	have	VERB
inlawrev-3694	750	23	a	a	DET
inlawrev-3694	750	24	potential	potential	NOUN
inlawrev-3694	750	25	for	for	ADP
inlawrev-3694	750	26	tax	tax	NOUN
inlawrev-3694	750	27	avoidance	avoidance	NOUN
inlawrev-3694	750	28	and	and	CCONJ
inlawrev-3694	750	29	,	,	PUNCT
inlawrev-3694	750	30	therefore	therefore	ADV
inlawrev-3694	750	31	,	,	PUNCT
inlawrev-3694	750	32	reportable	reportable	ADJ
inlawrev-3694	750	33	transactions	transaction	NOUN
inlawrev-3694	750	34	.	.	PUNCT
inlawrev-3694	751	1	the	the	DET
inlawrev-3694	751	2	irs	irs	PROPN
inlawrev-3694	751	3	's	's	PART
inlawrev-3694	751	4	response	response	NOUN
inlawrev-3694	751	5	to	to	ADP
inlawrev-3694	751	6	the	the	DET
inlawrev-3694	751	7	four	four	NUM
inlawrev-3694	751	8	transactions	transaction	NOUN
inlawrev-3694	751	9	referred	refer	VERB
inlawrev-3694	751	10	to	to	ADP
inlawrev-3694	751	11	in	in	ADP
inlawrev-3694	751	12	the	the	DET
inlawrev-3694	751	13	report	report	NOUN
inlawrev-3694	751	14	has	have	AUX
inlawrev-3694	751	15	been	be	AUX
inlawrev-3694	751	16	consistent	consistent	ADJ
inlawrev-3694	751	17	.	.	PUNCT
inlawrev-3694	752	1	the	the	DET
inlawrev-3694	752	2	irs	irs	PROPN
inlawrev-3694	752	3	determined	determine	VERB
inlawrev-3694	752	4	that	that	SCONJ
inlawrev-3694	752	5	each	each	PRON
inlawrev-3694	752	6	of	of	ADP
inlawrev-3694	752	7	the	the	DET
inlawrev-3694	752	8	four	four	NUM
inlawrev-3694	752	9	transactions	transaction	NOUN
inlawrev-3694	752	10	marketed	market	VERB
inlawrev-3694	752	11	by	by	ADP
inlawrev-3694	752	12	kpmg	kpmg	PROPN
inlawrev-3694	752	13	were	be	AUX
inlawrev-3694	752	14	abusive	abusive	ADJ
inlawrev-3694	752	15	.	.	PUNCT
inlawrev-3694	753	1	*	*	PUNCT
inlawrev-3694	753	2	^^	^^	PUNCT
inlawrev-3694	753	3	based	base	VERB
inlawrev-3694	753	4	upon	upon	SCONJ
inlawrev-3694	753	5	this	this	DET
inlawrev-3694	753	6	response	response	NOUN
inlawrev-3694	753	7	,	,	PUNCT
inlawrev-3694	753	8	a	a	DET
inlawrev-3694	753	9	failure	failure	NOUN
inlawrev-3694	753	10	to	to	PART
inlawrev-3694	753	11	report	report	VERB
inlawrev-3694	753	12	similar	similar	ADJ
inlawrev-3694	753	13	transactions	transaction	NOUN
inlawrev-3694	753	14	in	in	ADP
inlawrev-3694	753	15	the	the	DET
inlawrev-3694	753	16	future	future	NOUN
inlawrev-3694	753	17	would	would	AUX
inlawrev-3694	753	18	appear	appear	VERB
inlawrev-3694	753	19	,	,	PUNCT
inlawrev-3694	753	20	under	under	ADP
inlawrev-3694	753	21	the	the	DET
inlawrev-3694	753	22	new	new	ADJ
inlawrev-3694	753	23	rules	rule	NOUN
inlawrev-3694	753	24	,	,	PUNCT
inlawrev-3694	753	25	to	to	PART
inlawrev-3694	753	26	preclude	preclude	VERB
inlawrev-3694	753	27	a	a	DET
inlawrev-3694	753	28	taxpayer	taxpayer	NOUN
inlawrev-3694	753	29	from	from	ADP
inlawrev-3694	753	30	relying	rely	VERB
inlawrev-3694	753	31	upon	upon	SCONJ
inlawrev-3694	753	32	the	the	DET
inlawrev-3694	753	33	reasonable	reasonable	ADJ
inlawrev-3694	753	34	cause	cause	NOUN
inlawrev-3694	753	35	exception	exception	NOUN
inlawrev-3694	753	36	to	to	ADP
inlawrev-3694	753	37	the	the	DET
inlawrev-3694	753	38	imposition	imposition	NOUN
inlawrev-3694	753	39	of	of	ADP
inlawrev-3694	753	40	accuracy	accuracy	NOUN
inlawrev-3694	753	41	-	-	PUNCT
inlawrev-3694	753	42	related	relate	VERB
inlawrev-3694	753	43	penalties	penalty	NOUN
inlawrev-3694	753	44	under	under	ADP
inlawrev-3694	753	45	new	new	ADJ
inlawrev-3694	753	46	§	§	PROPN
inlawrev-3694	753	47	6662a	6662a	NUM
inlawrev-3694	753	48	.	.	PUNCT
inlawrev-3694	754	1	the	the	DET
inlawrev-3694	754	2	heightened	heightened	ADJ
inlawrev-3694	754	3	focus	focus	NOUN
inlawrev-3694	754	4	on	on	ADP
inlawrev-3694	754	5	disclosure	disclosure	NOUN
inlawrev-3694	754	6	in	in	ADP
inlawrev-3694	754	7	the	the	DET
inlawrev-3694	754	8	new	new	ADJ
inlawrev-3694	754	9	rules	rule	NOUN
inlawrev-3694	754	10	increases	increase	VERB
inlawrev-3694	754	11	the	the	DET
inlawrev-3694	754	12	risk	risk	NOUN
inlawrev-3694	754	13	that	that	SCONJ
inlawrev-3694	754	14	a	a	DET
inlawrev-3694	754	15	penalty	penalty	NOUN
inlawrev-3694	754	16	will	will	AUX
inlawrev-3694	754	17	be	be	AUX
inlawrev-3694	754	18	imposed	impose	VERB
inlawrev-3694	754	19	upon	upon	SCONJ
inlawrev-3694	754	20	taxpayers	taxpayer	NOUN
inlawrev-3694	754	21	who	who	PRON
inlawrev-3694	754	22	would	would	AUX
inlawrev-3694	754	23	engage	engage	VERB
inlawrev-3694	754	24	in	in	ADP
inlawrev-3694	754	25	undisclosed	undisclosed	ADJ
inlawrev-3694	754	26	transactions	transaction	NOUN
inlawrev-3694	754	27	.	.	PUNCT
inlawrev-3694	755	1	without	without	ADP
inlawrev-3694	755	2	regard	regard	NOUN
inlawrev-3694	755	3	to	to	ADP
inlawrev-3694	755	4	ethical	ethical	ADJ
inlawrev-3694	755	5	considerations	consideration	NOUN
inlawrev-3694	755	6	,	,	PUNCT
inlawrev-3694	755	7	the	the	DET
inlawrev-3694	755	8	beginning	beginning	NOUN
inlawrev-3694	755	9	point	point	NOUN
inlawrev-3694	755	10	for	for	ADP
inlawrev-3694	755	11	a	a	DET
inlawrev-3694	755	12	taxpayer	taxpayer	NOUN
inlawrev-3694	755	13	analyzing	analyze	VERB
inlawrev-3694	755	14	whether	whether	SCONJ
inlawrev-3694	755	15	to	to	PART
inlawrev-3694	755	16	engage	engage	VERB
inlawrev-3694	755	17	in	in	ADP
inlawrev-3694	755	18	a	a	DET
inlawrev-3694	755	19	transaction	transaction	NOUN
inlawrev-3694	755	20	will	will	AUX
inlawrev-3694	755	21	be	be	AUX
inlawrev-3694	755	22	whether	whether	SCONJ
inlawrev-3694	755	23	or	or	CCONJ
inlawrev-3694	755	24	not	not	PART
inlawrev-3694	755	25	it	it	PRON
inlawrev-3694	755	26	is	be	AUX
inlawrev-3694	755	27	a	a	DET
inlawrev-3694	755	28	reportable	reportable	ADJ
inlawrev-3694	755	29	transaction	transaction	NOUN
inlawrev-3694	755	30	.	.	PUNCT
inlawrev-3694	756	1	if	if	SCONJ
inlawrev-3694	756	2	it	it	PRON
inlawrev-3694	756	3	is	be	AUX
inlawrev-3694	756	4	determined	determine	VERB
inlawrev-3694	756	5	by	by	ADP
inlawrev-3694	756	6	the	the	DET
inlawrev-3694	756	7	taxpayer	taxpayer	NOUN
inlawrev-3694	756	8	that	that	PRON
inlawrev-3694	756	9	the	the	DET
inlawrev-3694	756	10	irs	irs	PROPN
inlawrev-3694	756	11	would	would	AUX
inlawrev-3694	756	12	perceive	perceive	VERB
inlawrev-3694	756	13	it	it	PRON
inlawrev-3694	756	14	to	to	PART
inlawrev-3694	756	15	be	be	AUX
inlawrev-3694	756	16	a	a	DET
inlawrev-3694	756	17	reportable	reportable	ADJ
inlawrev-3694	756	18	transaction	transaction	NOUN
inlawrev-3694	756	19	,	,	PUNCT
inlawrev-3694	756	20	the	the	DET
inlawrev-3694	756	21	taxpayer	taxpayer	NOUN
inlawrev-3694	756	22	must	must	AUX
inlawrev-3694	756	23	then	then	ADV
inlawrev-3694	756	24	decide	decide	VERB
inlawrev-3694	756	25	whether	whether	SCONJ
inlawrev-3694	756	26	the	the	DET
inlawrev-3694	756	27	penalties	penalty	NOUN
inlawrev-3694	756	28	for	for	ADP
inlawrev-3694	756	29	disclosure	disclosure	NOUN
inlawrev-3694	756	30	are	be	AUX
inlawrev-3694	756	31	steep	steep	ADJ
inlawrev-3694	756	32	enough	enough	ADV
inlawrev-3694	756	33	to	to	PART
inlawrev-3694	756	34	induce	induce	VERB
inlawrev-3694	756	35	the	the	DET
inlawrev-3694	756	36	taxpayer	taxpayer	NOUN
inlawrev-3694	756	37	to	to	PART
inlawrev-3694	756	38	disclose	disclose	VERB
inlawrev-3694	756	39	.	.	PUNCT
inlawrev-3694	757	1	as	as	ADP
inlawrev-3694	757	2	of	of	ADP
inlawrev-3694	757	3	june	june	PROPN
inlawrev-3694	757	4	2002	2002	NUM
inlawrev-3694	757	5	,	,	PUNCT
inlawrev-3694	757	6	an	an	DET
inlawrev-3694	757	7	irs	irs	PROPN
inlawrev-3694	757	8	analysis	analysis	NOUN
inlawrev-3694	757	9	of	of	ADP
inlawrev-3694	757	10	a	a	DET
inlawrev-3694	757	11	portion	portion	NOUN
inlawrev-3694	757	12	of	of	ADP
inlawrev-3694	757	13	the	the	DET
inlawrev-3694	757	14	returns	return	NOUN
inlawrev-3694	757	15	relating	relate	VERB
inlawrev-3694	757	16	to	to	ADP
inlawrev-3694	757	17	three	three	NUM
inlawrev-3694	757	18	of	of	ADP
inlawrev-3694	757	19	the	the	DET
inlawrev-3694	757	20	products	product	NOUN
inlawrev-3694	757	21	sold	sell	VERB
inlawrev-3694	757	22	by	by	ADP
inlawrev-3694	757	23	kpmg	kpmg	PROPN
inlawrev-3694	757	24	identified	identify	VERB
inlawrev-3694	757	25	243	243	NUM
inlawrev-3694	757	26	individuals	individual	NOUN
inlawrev-3694	757	27	who	who	PRON
inlawrev-3694	757	28	had	have	AUX
inlawrev-3694	757	29	relied	rely	VERB
inlawrev-3694	757	30	on	on	ADP
inlawrev-3694	757	31	the	the	DET
inlawrev-3694	757	32	transactions	transaction	NOUN
inlawrev-3694	757	33	to	to	PART
inlawrev-3694	757	34	claim	claim	VERB
inlawrev-3694	757	35	a	a	DET
inlawrev-3694	757	36	total	total	NOUN
inlawrev-3694	757	37	of	of	ADP
inlawrev-3694	757	38	$	$	SYM
inlawrev-3694	757	39	5.8	5.8	NUM
inlawrev-3694	757	40	billion	billion	NUM
inlawrev-3694	757	41	in	in	ADP
inlawrev-3694	757	42	tax	tax	NOUN
inlawrev-3694	757	43	losses	loss	NOUN
inlawrev-3694	757	44	on	on	ADP
inlawrev-3694	757	45	their	their	PRON
inlawrev-3694	757	46	individual	individual	ADJ
inlawrev-3694	757	47	federal	federal	ADJ
inlawrev-3694	757	48	income	income	NOUN
inlawrev-3694	757	49	tax	tax	NOUN
inlawrev-3694	757	50	returns	return	NOUN
inlawrev-3694	757	51	.	.	PUNCT
inlawrev-3694	758	1	^^^	^^^	PUNCT
inlawrev-3694	758	2	on	on	ADP
inlawrev-3694	758	3	average	average	ADJ
inlawrev-3694	758	4	,	,	PUNCT
inlawrev-3694	758	5	each	each	PRON
inlawrev-3694	758	6	of	of	ADP
inlawrev-3694	758	7	the	the	DET
inlawrev-3694	758	8	individuals	individual	NOUN
inlawrev-3694	758	9	involved	involve	VERB
inlawrev-3694	758	10	appear	appear	VERB
inlawrev-3694	758	11	to	to	PART
inlawrev-3694	758	12	have	have	AUX
inlawrev-3694	758	13	claimed	claim	VERB
inlawrev-3694	758	14	approximately	approximately	ADV
inlawrev-3694	758	15	$	$	SYM
inlawrev-3694	758	16	8	8	NUM
inlawrev-3694	758	17	million	million	NUM
inlawrev-3694	758	18	in	in	ADP
inlawrev-3694	758	19	losses	loss	NOUN
inlawrev-3694	758	20	on	on	ADP
inlawrev-3694	758	21	their	their	PRON
inlawrev-3694	758	22	respective	respective	ADJ
inlawrev-3694	758	23	returns	return	NOUN
inlawrev-3694	758	24	in	in	ADP
inlawrev-3694	758	25	relation	relation	NOUN
inlawrev-3694	758	26	to	to	ADP
inlawrev-3694	758	27	these	these	DET
inlawrev-3694	758	28	marketed	market	VERB
inlawrev-3694	758	29	tax	tax	NOUN
inlawrev-3694	758	30	products	product	NOUN
inlawrev-3694	758	31	.	.	PUNCT
inlawrev-3694	759	1	'	'	PUNCT
inlawrev-3694	759	2	^^	^^	PUNCT
inlawrev-3694	759	3	assuming	assume	VERB
inlawrev-3694	759	4	that	that	SCONJ
inlawrev-3694	759	5	each	each	DET
inlawrev-3694	759	6	individual	individual	NOUN
inlawrev-3694	759	7	is	be	AUX
inlawrev-3694	759	8	taxed	tax	VERB
inlawrev-3694	759	9	at	at	ADP
inlawrev-3694	759	10	the	the	DET
inlawrev-3694	759	11	highest	high	ADJ
inlawrev-3694	759	12	marginal	marginal	ADJ
inlawrev-3694	759	13	tax	tax	NOUN
inlawrev-3694	759	14	rate	rate	NOUN
inlawrev-3694	759	15	of	of	ADP
inlawrev-3694	759	16	thirty	thirty	NUM
inlawrev-3694	759	17	-	-	PUNCT
inlawrev-3694	759	18	five	five	NUM
inlawrev-3694	759	19	percent	percent	NOUN
inlawrev-3694	759	20	,	,	PUNCT
inlawrev-3694	759	21	each	each	DET
inlawrev-3694	759	22	taxpayer	taxpayer	NOUN
inlawrev-3694	759	23	was	be	AUX
inlawrev-3694	759	24	positioned	position	VERB
inlawrev-3694	759	25	to	to	PART
inlawrev-3694	759	26	avoid	avoid	VERB
inlawrev-3694	759	27	approximately	approximately	ADV
inlawrev-3694	759	28	$	$	SYM
inlawrev-3694	759	29	2.8	2.8	NUM
inlawrev-3694	759	30	million	million	NUM
inlawrev-3694	759	31	in	in	ADP
inlawrev-3694	759	32	taxes	taxis	NOUN
inlawrev-3694	759	33	.	.	PUNCT
inlawrev-3694	760	1	even	even	ADV
inlawrev-3694	760	2	under	under	ADP
inlawrev-3694	760	3	the	the	DET
inlawrev-3694	760	4	new	new	ADJ
inlawrev-3694	760	5	rules	rule	NOUN
inlawrev-3694	760	6	,	,	PUNCT
inlawrev-3694	760	7	it	it	PRON
inlawrev-3694	760	8	is	be	AUX
inlawrev-3694	760	9	somewhat	somewhat	ADV
inlawrev-3694	760	10	disingenuous	disingenuous	ADJ
inlawrev-3694	760	11	to	to	PART
inlawrev-3694	760	12	think	think	VERB
inlawrev-3694	760	13	that	that	SCONJ
inlawrev-3694	760	14	taxpayers	taxpayer	NOUN
inlawrev-3694	760	15	,	,	PUNCT
inlawrev-3694	760	16	such	such	ADJ
inlawrev-3694	760	17	as	as	ADP
inlawrev-3694	760	18	those	those	PRON
inlawrev-3694	760	19	involved	involve	VERB
inlawrev-3694	760	20	in	in	ADP
inlawrev-3694	760	21	the	the	DET
inlawrev-3694	760	22	kpmg	kpmg	PROPN
inlawrev-3694	760	23	transactions	transaction	NOUN
inlawrev-3694	760	24	,	,	PUNCT
inlawrev-3694	760	25	would	would	AUX
inlawrev-3694	760	26	be	be	AUX
inlawrev-3694	760	27	induced	induce	VERB
inlawrev-3694	760	28	to	to	PART
inlawrev-3694	760	29	disclose	disclose	VERB
inlawrev-3694	760	30	under	under	ADP
inlawrev-3694	760	31	the	the	DET
inlawrev-3694	760	32	threat	threat	NOUN
inlawrev-3694	760	33	of	of	ADP
inlawrev-3694	760	34	a	a	DET
inlawrev-3694	760	35	$	$	SYM
inlawrev-3694	760	36	10,000	10,000	NUM
inlawrev-3694	760	37	failure	failure	NOUN
inlawrev-3694	760	38	to	to	PART
inlawrev-3694	760	39	disclose	disclose	VERB
inlawrev-3694	760	40	penalty	penalty	NOUN
inlawrev-3694	760	41	.	.	PUNCT
inlawrev-3694	761	1	187	187	NUM
inlawrev-3694	761	2	.	.	PUNCT
inlawrev-3694	761	3	see	see	VERB
inlawrev-3694	761	4	i.r.c	i.r.c	NOUN
inlawrev-3694	761	5	.	.	PUNCT
inlawrev-3694	762	1	§	§	PROPN
inlawrev-3694	762	2	6664(d)(2	6664(d)(2	NUM
inlawrev-3694	762	3	)	)	PUNCT
inlawrev-3694	762	4	(	(	PUNCT
inlawrev-3694	762	5	west	west	NOUN
inlawrev-3694	762	6	,	,	PUNCT
inlawrev-3694	762	7	westlaw	westlaw	NOUN
inlawrev-3694	762	8	through	through	ADP
inlawrev-3694	762	9	p.l	p.l	PROPN
inlawrev-3694	762	10	.	.	PROPN
inlawrev-3694	762	11	109	109	NUM
inlawrev-3694	762	12	-	-	SYM
inlawrev-3694	762	13	2	2	NUM
inlawrev-3694	762	14	,	,	PUNCT
inlawrev-3694	762	15	feb	feb	PROPN
inlawrev-3694	762	16	.	.	PROPN
inlawrev-3694	762	17	18	18	NUM
inlawrev-3694	762	18	,	,	PUNCT
inlawrev-3694	762	19	2005	2005	NUM
inlawrev-3694	762	20	)	)	PUNCT
inlawrev-3694	762	21	.	.	PUNCT
inlawrev-3694	763	1	188	188	NUM
inlawrev-3694	763	2	.	.	PUNCT
inlawrev-3694	764	1	irs	irs	PROPN
inlawrev-3694	764	2	notice	notice	VERB
inlawrev-3694	764	3	2000	2000	NUM
inlawrev-3694	764	4	-	-	SYM
inlawrev-3694	764	5	44	44	NUM
inlawrev-3694	764	6	(	(	PUNCT
inlawrev-3694	764	7	sept	sept	PROPN
inlawrev-3694	764	8	.	.	PROPN
inlawrev-3694	764	9	5	5	NUM
inlawrev-3694	764	10	,	,	PUNCT
inlawrev-3694	764	11	2000	2000	NUM
inlawrev-3694	764	12	)	)	PUNCT
inlawrev-3694	764	13	(	(	PUNCT
inlawrev-3694	764	14	determining	determine	VERB
inlawrev-3694	764	15	that	that	SCONJ
inlawrev-3694	764	16	blips	blip	NOUN
inlawrev-3694	764	17	was	be	AUX
inlawrev-3694	764	18	a	a	DET
inlawrev-3694	764	19	potentially	potentially	ADV
inlawrev-3694	764	20	abusive	abusive	ADJ
inlawrev-3694	764	21	tax	tax	NOUN
inlawrev-3694	764	22	shelter	shelter	NOUN
inlawrev-3694	764	23	)	)	PUNCT
inlawrev-3694	764	24	.	.	PUNCT
inlawrev-3694	765	1	in	in	ADP
inlawrev-3694	765	2	august	august	PROPN
inlawrev-3694	765	3	2001	2001	NUM
inlawrev-3694	765	4	,	,	PUNCT
inlawrev-3694	765	5	the	the	DET
inlawrev-3694	765	6	irs	irs	PROPN
inlawrev-3694	765	7	issued	issue	VERB
inlawrev-3694	765	8	notice	notice	NOUN
inlawrev-3694	765	9	2001	2001	NUM
inlawrev-3694	765	10	-	-	SYM
inlawrev-3694	765	11	45	45	NUM
inlawrev-3694	765	12	(	(	PUNCT
inlawrev-3694	765	13	aug	aug	PROPN
inlawrev-3694	765	14	.	.	PROPN
inlawrev-3694	765	15	13	13	NUM
inlawrev-3694	765	16	,	,	PUNCT
inlawrev-3694	765	17	2001	2001	NUM
inlawrev-3694	765	18	)	)	PUNCT
inlawrev-3694	765	19	(	(	PUNCT
inlawrev-3694	765	20	determining	determine	VERB
inlawrev-3694	765	21	that	that	SCONJ
inlawrev-3694	765	22	both	both	CCONJ
inlawrev-3694	765	23	the	the	DET
inlawrev-3694	765	24	flip	flip	NOUN
inlawrev-3694	765	25	and	and	CCONJ
inlawrev-3694	765	26	the	the	DET
inlawrev-3694	765	27	opis	opis	PROPN
inlawrev-3694	765	28	transactions	transaction	NOUN
inlawrev-3694	765	29	were	be	AUX
inlawrev-3694	765	30	potentially	potentially	ADV
inlawrev-3694	765	31	abusive	abusive	ADJ
inlawrev-3694	765	32	tax	tax	NOUN
inlawrev-3694	765	33	shelters	shelter	NOUN
inlawrev-3694	765	34	)	)	PUNCT
inlawrev-3694	765	35	;	;	PUNCT
inlawrev-3694	765	36	irs	irs	PROPN
inlawrev-3694	765	37	notice	notice	VERB
inlawrev-3694	765	38	2004	2004	NUM
inlawrev-3694	765	39	-	-	SYM
inlawrev-3694	765	40	30	30	NUM
inlawrev-3694	765	41	(	(	PUNCT
inlawrev-3694	765	42	apr	apr	PROPN
inlawrev-3694	765	43	.	.	PROPN
inlawrev-3694	765	44	26	26	NUM
inlawrev-3694	765	45	,	,	PUNCT
inlawrev-3694	765	46	2004	2004	NUM
inlawrev-3694	765	47	)	)	PUNCT
inlawrev-3694	765	48	(	(	PUNCT
inlawrev-3694	765	49	determining	determine	VERB
inlawrev-3694	765	50	that	that	SCONJ
inlawrev-3694	765	51	the	the	DET
inlawrev-3694	765	52	sc2	sc2	PROPN
inlawrev-3694	765	53	transaction	transaction	NOUN
inlawrev-3694	765	54	and	and	CCONJ
inlawrev-3694	765	55	similar	similar	ADJ
inlawrev-3694	765	56	transactions	transaction	NOUN
inlawrev-3694	765	57	were	be	AUX
inlawrev-3694	765	58	potentially	potentially	ADV
inlawrev-3694	765	59	abusive	abusive	ADJ
inlawrev-3694	765	60	tax	tax	NOUN
inlawrev-3694	765	61	shelters	shelter	NOUN
inlawrev-3694	765	62	)	)	PUNCT
inlawrev-3694	765	63	.	.	PUNCT
inlawrev-3694	766	1	1	1	NUM
inlawrev-3694	766	2	89	89	NUM
inlawrev-3694	766	3	.	.	PUNCT
inlawrev-3694	767	1	role	role	NOUN
inlawrev-3694	767	2	of	of	ADP
inlawrev-3694	767	3	accountants	accountant	NOUN
inlawrev-3694	767	4	,	,	PUNCT
inlawrev-3694	767	5	supra	supra	PROPN
inlawrev-3694	767	6	note	note	NOUN
inlawrev-3694	767	7	1	1	NUM
inlawrev-3694	767	8	64	64	NUM
inlawrev-3694	767	9	,	,	PUNCT
inlawrev-3694	767	10	at	at	ADP
inlawrev-3694	767	11	3	3	NUM
inlawrev-3694	767	12	.	.	PUNCT
inlawrev-3694	768	1	190	190	NUM
inlawrev-3694	768	2	.	.	PUNCT
inlawrev-3694	769	1	this	this	DET
inlawrev-3694	769	2	number	number	NOUN
inlawrev-3694	769	3	was	be	AUX
inlawrev-3694	769	4	arrived	arrive	VERB
inlawrev-3694	769	5	at	at	ADP
inlawrev-3694	769	6	by	by	ADP
inlawrev-3694	769	7	assuming	assume	VERB
inlawrev-3694	769	8	that	that	SCONJ
inlawrev-3694	769	9	the	the	DET
inlawrev-3694	769	10	$	$	SYM
inlawrev-3694	769	11	5.8	5.8	NUM
inlawrev-3694	769	12	billion	billion	NUM
inlawrev-3694	769	13	in	in	ADP
inlawrev-3694	769	14	losses	loss	NOUN
inlawrev-3694	769	15	was	be	AUX
inlawrev-3694	769	16	divided	divide	VERB
inlawrev-3694	769	17	equally	equally	ADV
inlawrev-3694	769	18	amongst	amongst	ADP
inlawrev-3694	769	19	the	the	DET
inlawrev-3694	769	20	three	three	NUM
inlawrev-3694	769	21	tax	tax	NOUN
inlawrev-3694	769	22	products	product	NOUN
inlawrev-3694	769	23	(	(	PUNCT
inlawrev-3694	769	24	$	$	SYM
inlawrev-3694	769	25	5,800,000,000	5,800,000,000	NUM
inlawrev-3694	769	26	divided	divide	VERB
inlawrev-3694	769	27	by	by	ADP
inlawrev-3694	769	28	three	three	NUM
inlawrev-3694	769	29	products	product	NOUN
inlawrev-3694	769	30	results	result	NOUN
inlawrev-3694	769	31	in	in	ADP
inlawrev-3694	769	32	$	$	SYM
inlawrev-3694	769	33	1,933,333,333	1,933,333,333	NUM
inlawrev-3694	769	34	of	of	ADP
inlawrev-3694	769	35	losses	loss	NOUN
inlawrev-3694	769	36	each	each	PRON
inlawrev-3694	769	37	)	)	PUNCT
inlawrev-3694	769	38	.	.	PUNCT
inlawrev-3694	770	1	further	far	ADV
inlawrev-3694	770	2	,	,	PUNCT
inlawrev-3694	770	3	it	it	PRON
inlawrev-3694	770	4	assumes	assume	VERB
inlawrev-3694	770	5	that	that	SCONJ
inlawrev-3694	770	6	the	the	DET
inlawrev-3694	770	7	243	243	NUM
inlawrev-3694	770	8	individuals	individual	NOUN
inlawrev-3694	770	9	equally	equally	ADV
inlawrev-3694	770	10	reported	report	VERB
inlawrev-3694	770	11	losses	loss	NOUN
inlawrev-3694	770	12	as	as	ADP
inlawrev-3694	770	13	amongst	amongst	ADP
inlawrev-3694	770	14	each	each	PRON
inlawrev-3694	770	15	of	of	ADP
inlawrev-3694	770	16	the	the	DET
inlawrev-3694	770	17	products	product	NOUN
inlawrev-3694	770	18	(	(	PUNCT
inlawrev-3694	770	19	$	$	SYM
inlawrev-3694	770	20	1,933,333,333	1,933,333,333	NUM
inlawrev-3694	770	21	divided	divide	VERB
inlawrev-3694	770	22	by	by	ADP
inlawrev-3694	770	23	243	243	NUM
inlawrev-3694	770	24	results	result	NOUN
inlawrev-3694	770	25	in	in	ADP
inlawrev-3694	770	26	$	$	SYM
inlawrev-3694	770	27	7,956,104	7,956,104	NUM
inlawrev-3694	770	28	in	in	ADP
inlawrev-3694	770	29	losses	loss	NOUN
inlawrev-3694	770	30	on	on	ADP
inlawrev-3694	770	31	average	average	ADJ
inlawrev-3694	770	32	per	per	ADP
inlawrev-3694	770	33	taxpayer	taxpayer	NOUN
inlawrev-3694	770	34	)	)	PUNCT
inlawrev-3694	770	35	.	.	PUNCT
inlawrev-3694	771	1	324	324	NUM
inlawrev-3694	771	2	indiana	indiana	PROPN
inlawrev-3694	771	3	law	law	PROPN
inlawrev-3694	771	4	review	review	NOUN
inlawrev-3694	771	5	[	[	X
inlawrev-3694	771	6	vol	vol	NOUN
inlawrev-3694	771	7	.	.	PUNCT
inlawrev-3694	771	8	38:295	38:295	NUM
inlawrev-3694	771	9	assuming	assume	VERB
inlawrev-3694	771	10	a	a	DET
inlawrev-3694	771	11	taxpayer	taxpayer	NOUN
inlawrev-3694	771	12	is	be	AUX
inlawrev-3694	771	13	not	not	PART
inlawrev-3694	771	14	dissuaded	dissuade	VERB
inlawrev-3694	771	15	by	by	ADP
inlawrev-3694	771	16	the	the	DET
inlawrev-3694	771	17	$	$	SYM
inlawrev-3694	771	18	1	1	NUM
inlawrev-3694	771	19	0,000	0,000	NUM
inlawrev-3694	771	20	penalty	penalty	NOUN
inlawrev-3694	771	21	and	and	CCONJ
inlawrev-3694	771	22	chooses	choose	VERB
inlawrev-3694	771	23	not	not	PART
inlawrev-3694	771	24	to	to	PART
inlawrev-3694	771	25	disclose	disclose	VERB
inlawrev-3694	771	26	,	,	PUNCT
inlawrev-3694	771	27	the	the	DET
inlawrev-3694	771	28	question	question	NOUN
inlawrev-3694	771	29	then	then	ADV
inlawrev-3694	771	30	becomes	become	VERB
inlawrev-3694	771	31	whether	whether	SCONJ
inlawrev-3694	771	32	such	such	ADJ
inlawrev-3694	771	33	taxpayer	taxpayer	NOUN
inlawrev-3694	771	34	would	would	AUX
inlawrev-3694	771	35	be	be	AUX
inlawrev-3694	771	36	dissuaded	dissuade	VERB
inlawrev-3694	771	37	by	by	ADP
inlawrev-3694	771	38	the	the	DET
inlawrev-3694	771	39	possible	possible	ADJ
inlawrev-3694	771	40	application	application	NOUN
inlawrev-3694	771	41	of	of	ADP
inlawrev-3694	771	42	the	the	DET
inlawrev-3694	771	43	increased	increase	VERB
inlawrev-3694	771	44	thirty	thirty	NUM
inlawrev-3694	771	45	percent	percent	NOUN
inlawrev-3694	771	46	accuracy	accuracy	NOUN
inlawrev-3694	771	47	-	-	PUNCT
inlawrev-3694	771	48	related	relate	VERB
inlawrev-3694	771	49	penalty	penalty	NOUN
inlawrev-3694	771	50	under	under	ADP
inlawrev-3694	771	51	new	new	ADJ
inlawrev-3694	771	52	§	§	PROPN
inlawrev-3694	771	53	6662a(c	6662a(c	NUM
inlawrev-3694	771	54	)	)	PUNCT
inlawrev-3694	771	55	.	.	PUNCT
inlawrev-3694	772	1	it	it	PRON
inlawrev-3694	772	2	is	be	AUX
inlawrev-3694	772	3	at	at	ADP
inlawrev-3694	772	4	this	this	DET
inlawrev-3694	772	5	point	point	NOUN
inlawrev-3694	772	6	that	that	SCONJ
inlawrev-3694	772	7	the	the	DET
inlawrev-3694	772	8	analysis	analysis	NOUN
inlawrev-3694	772	9	becomes	become	VERB
inlawrev-3694	772	10	unclear	unclear	ADJ
inlawrev-3694	772	11	.	.	PUNCT
inlawrev-3694	773	1	first	first	ADV
inlawrev-3694	773	2	,	,	PUNCT
inlawrev-3694	773	3	if	if	SCONJ
inlawrev-3694	773	4	the	the	DET
inlawrev-3694	773	5	taxpayer	taxpayer	NOUN
inlawrev-3694	773	6	believes	believe	VERB
inlawrev-3694	773	7	that	that	SCONJ
inlawrev-3694	773	8	the	the	DET
inlawrev-3694	773	9	transaction	transaction	NOUN
inlawrev-3694	773	10	is	be	AUX
inlawrev-3694	773	11	not	not	PART
inlawrev-3694	773	12	a	a	DET
inlawrev-3694	773	13	sham	sham	NOUN
inlawrev-3694	773	14	and	and	CCONJ
inlawrev-3694	773	15	that	that	SCONJ
inlawrev-3694	773	16	the	the	DET
inlawrev-3694	773	17	transaction	transaction	NOUN
inlawrev-3694	773	18	has	have	VERB
inlawrev-3694	773	19	economic	economic	ADJ
inlawrev-3694	773	20	substance	substance	NOUN
inlawrev-3694	773	21	or	or	CCONJ
inlawrev-3694	773	22	a	a	DET
inlawrev-3694	773	23	business	business	NOUN
inlawrev-3694	773	24	purpose	purpose	NOUN
inlawrev-3694	773	25	,	,	PUNCT
inlawrev-3694	773	26	the	the	DET
inlawrev-3694	773	27	taxpayer	taxpayer	NOUN
inlawrev-3694	773	28	will	will	AUX
inlawrev-3694	773	29	likely	likely	ADV
inlawrev-3694	773	30	move	move	VERB
inlawrev-3694	773	31	forward	forward	ADV
inlawrev-3694	773	32	with	with	ADP
inlawrev-3694	773	33	the	the	DET
inlawrev-3694	773	34	transaction	transaction	NOUN
inlawrev-3694	773	35	.	.	PUNCT
inlawrev-3694	774	1	upon	upon	SCONJ
inlawrev-3694	774	2	a	a	DET
inlawrev-3694	774	3	challenge	challenge	NOUN
inlawrev-3694	774	4	by	by	ADP
inlawrev-3694	774	5	the	the	DET
inlawrev-3694	774	6	service	service	NOUN
inlawrev-3694	774	7	,	,	PUNCT
inlawrev-3694	774	8	if	if	SCONJ
inlawrev-3694	774	9	the	the	DET
inlawrev-3694	774	10	taxpayer	taxpayer	NOUN
inlawrev-3694	774	11	prevails	prevail	VERB
inlawrev-3694	774	12	on	on	ADP
inlawrev-3694	774	13	the	the	DET
inlawrev-3694	774	14	merits	merit	NOUN
inlawrev-3694	774	15	,	,	PUNCT
inlawrev-3694	774	16	there	there	PRON
inlawrev-3694	774	17	will	will	AUX
inlawrev-3694	774	18	be	be	AUX
inlawrev-3694	774	19	no	no	DET
inlawrev-3694	774	20	tax	tax	NOUN
inlawrev-3694	774	21	or	or	CCONJ
inlawrev-3694	774	22	penalty	penalty	NOUN
inlawrev-3694	774	23	imposed	impose	VERB
inlawrev-3694	774	24	.	.	PUNCT
inlawrev-3694	775	1	it	it	PRON
inlawrev-3694	775	2	is	be	AUX
inlawrev-3694	775	3	here	here	ADV
inlawrev-3694	775	4	that	that	SCONJ
inlawrev-3694	775	5	the	the	DET
inlawrev-3694	775	6	failure	failure	NOUN
inlawrev-3694	775	7	of	of	ADP
inlawrev-3694	775	8	congress	congress	PROPN
inlawrev-3694	775	9	to	to	PART
inlawrev-3694	775	10	codify	codify	VERB
inlawrev-3694	775	11	the	the	DET
inlawrev-3694	775	12	economic	economic	ADJ
inlawrev-3694	775	13	substance	substance	NOUN
inlawrev-3694	775	14	doctrine	doctrine	NOUN
inlawrev-3694	775	15	will	will	AUX
inlawrev-3694	775	16	be	be	AUX
inlawrev-3694	775	17	most	most	ADV
inlawrev-3694	775	18	acutely	acutely	ADV
inlawrev-3694	775	19	felt	feel	VERB
inlawrev-3694	775	20	.	.	PUNCT
inlawrev-3694	776	1	as	as	SCONJ
inlawrev-3694	776	2	indicated	indicate	VERB
inlawrev-3694	776	3	earlier	early	ADV
inlawrev-3694	776	4	,	,	PUNCT
inlawrev-3694	776	5	the	the	DET
inlawrev-3694	776	6	low	low	ADJ
inlawrev-3694	776	7	threshold	threshold	NOUN
inlawrev-3694	776	8	for	for	ADP
inlawrev-3694	776	9	economic	economic	ADJ
inlawrev-3694	776	10	substance	substance	NOUN
inlawrev-3694	776	11	within	within	ADP
inlawrev-3694	776	12	the	the	DET
inlawrev-3694	776	13	judicially	judicially	ADV
inlawrev-3694	776	14	created	create	VERB
inlawrev-3694	776	15	sham	sham	ADJ
inlawrev-3694	776	16	transaction	transaction	NOUN
inlawrev-3694	776	17	doctrine	doctrine	NOUN
inlawrev-3694	776	18	may	may	AUX
inlawrev-3694	776	19	result	result	VERB
inlawrev-3694	776	20	in	in	ADP
inlawrev-3694	776	21	continued	continue	VERB
inlawrev-3694	776	22	taxpayer	taxpayer	NOUN
inlawrev-3694	776	23	attempts	attempt	NOUN
inlawrev-3694	776	24	to	to	PART
inlawrev-3694	776	25	exploit	exploit	VERB
inlawrev-3694	776	26	the	the	DET
inlawrev-3694	776	27	doctrine	doctrine	NOUN
inlawrev-3694	776	28	.	.	PUNCT
inlawrev-3694	777	1	on	on	ADP
inlawrev-3694	777	2	the	the	DET
inlawrev-3694	777	3	other	other	ADJ
inlawrev-3694	777	4	hand	hand	NOUN
inlawrev-3694	777	5	,	,	PUNCT
inlawrev-3694	777	6	if	if	SCONJ
inlawrev-3694	777	7	the	the	DET
inlawrev-3694	777	8	taxpayer	taxpayer	NOUN
inlawrev-3694	777	9	loses	lose	VERB
inlawrev-3694	777	10	on	on	ADP
inlawrev-3694	777	11	the	the	DET
inlawrev-3694	777	12	merits	merit	NOUN
inlawrev-3694	777	13	of	of	ADP
inlawrev-3694	777	14	the	the	DET
inlawrev-3694	777	15	transaction	transaction	NOUN
inlawrev-3694	777	16	,	,	PUNCT
inlawrev-3694	777	17	the	the	DET
inlawrev-3694	777	18	increased	increase	VERB
inlawrev-3694	777	19	thirty	thirty	NUM
inlawrev-3694	777	20	percent	percent	NOUN
inlawrev-3694	777	21	penalty	penalty	NOUN
inlawrev-3694	777	22	will	will	AUX
inlawrev-3694	777	23	likely	likely	ADV
inlawrev-3694	777	24	apply	apply	VERB
inlawrev-3694	777	25	due	due	ADP
inlawrev-3694	777	26	to	to	ADP
inlawrev-3694	777	27	the	the	DET
inlawrev-3694	777	28	fact	fact	NOUN
inlawrev-3694	777	29	that	that	SCONJ
inlawrev-3694	777	30	the	the	DET
inlawrev-3694	777	31	taxpayer	taxpayer	NOUN
inlawrev-3694	777	32	did	do	AUX
inlawrev-3694	777	33	not	not	PART
inlawrev-3694	777	34	disclose	disclose	VERB
inlawrev-3694	777	35	it	it	PRON
inlawrev-3694	777	36	.	.	PUNCT
inlawrev-3694	778	1	the	the	DET
inlawrev-3694	778	2	fact	fact	NOUN
inlawrev-3694	778	3	that	that	SCONJ
inlawrev-3694	778	4	the	the	DET
inlawrev-3694	778	5	taxpayer	taxpayer	NOUN
inlawrev-3694	778	6	has	have	AUX
inlawrev-3694	778	7	obtained	obtain	VERB
inlawrev-3694	778	8	an	an	DET
inlawrev-3694	778	9	opinion	opinion	NOUN
inlawrev-3694	778	10	from	from	ADP
inlawrev-3694	778	11	a	a	DET
inlawrev-3694	778	12	tax	tax	NOUN
inlawrev-3694	778	13	advisor	advisor	NOUN
inlawrev-3694	778	14	should	should	AUX
inlawrev-3694	778	15	be	be	AUX
inlawrev-3694	778	16	of	of	ADP
inlawrev-3694	778	17	no	no	DET
inlawrev-3694	778	18	assistance	assistance	NOUN
inlawrev-3694	778	19	to	to	ADP
inlawrev-3694	778	20	the	the	DET
inlawrev-3694	778	21	taxpayer	taxpayer	NOUN
inlawrev-3694	778	22	in	in	ADP
inlawrev-3694	778	23	avoiding	avoid	VERB
inlawrev-3694	778	24	penalties	penalty	NOUN
inlawrev-3694	778	25	.	.	PUNCT
inlawrev-3694	779	1	this	this	PRON
inlawrev-3694	779	2	signifies	signify	VERB
inlawrev-3694	779	3	a	a	DET
inlawrev-3694	779	4	meaningful	meaningful	ADJ
inlawrev-3694	779	5	change	change	NOUN
inlawrev-3694	779	6	in	in	ADP
inlawrev-3694	779	7	the	the	DET
inlawrev-3694	779	8	law	law	NOUN
inlawrev-3694	779	9	where	where	SCONJ
inlawrev-3694	779	10	in	in	ADP
inlawrev-3694	779	11	the	the	DET
inlawrev-3694	779	12	past	past	ADJ
inlawrev-3694	779	13	taxpayers	taxpayer	NOUN
inlawrev-3694	779	14	regularly	regularly	ADV
inlawrev-3694	779	15	chose	choose	VERB
inlawrev-3694	779	16	not	not	PART
inlawrev-3694	779	17	to	to	PART
inlawrev-3694	779	18	disclose	disclose	VERB
inlawrev-3694	779	19	under	under	ADP
inlawrev-3694	779	20	the	the	DET
inlawrev-3694	779	21	rules	rule	NOUN
inlawrev-3694	779	22	,	,	PUNCT
inlawrev-3694	779	23	but	but	CCONJ
inlawrev-3694	779	24	still	still	ADV
inlawrev-3694	779	25	avoided	avoid	VERB
inlawrev-3694	779	26	penalties	penalty	NOUN
inlawrev-3694	779	27	by	by	ADP
inlawrev-3694	779	28	relying	rely	VERB
inlawrev-3694	779	29	on	on	ADP
inlawrev-3694	779	30	an	an	DET
inlawrev-3694	779	31	opinion	opinion	NOUN
inlawrev-3694	779	32	to	to	PART
inlawrev-3694	779	33	meet	meet	VERB
inlawrev-3694	779	34	the	the	DET
inlawrev-3694	779	35	reasonable	reasonable	ADJ
inlawrev-3694	779	36	cause	cause	NOUN
inlawrev-3694	779	37	exception	exception	NOUN
inlawrev-3694	779	38	.	.	PUNCT
inlawrev-3694	780	1	b.	b.	PROPN
inlawrev-3694	780	2	disqualified	disqualify	VERB
inlawrev-3694	780	3	tax	tax	NOUN
inlawrev-3694	780	4	advisor.—under	advisor.—under	NUM
inlawrev-3694	780	5	the	the	DET
inlawrev-3694	780	6	new	new	ADJ
inlawrev-3694	780	7	rules	rule	NOUN
inlawrev-3694	780	8	,	,	PUNCT
inlawrev-3694	780	9	a	a	DET
inlawrev-3694	780	10	taxpayer	taxpayer	NOUN
inlawrev-3694	780	11	that	that	PRON
inlawrev-3694	780	12	fully	fully	ADV
inlawrev-3694	780	13	discloses	disclose	VERB
inlawrev-3694	780	14	a	a	DET
inlawrev-3694	780	15	reportable	reportable	ADJ
inlawrev-3694	780	16	transaction	transaction	NOUN
inlawrev-3694	780	17	may	may	AUX
inlawrev-3694	780	18	continue	continue	VERB
inlawrev-3694	780	19	to	to	PART
inlawrev-3694	780	20	be	be	AUX
inlawrev-3694	780	21	precluded	preclude	VERB
inlawrev-3694	780	22	from	from	ADP
inlawrev-3694	780	23	relying	rely	VERB
inlawrev-3694	780	24	on	on	ADP
inlawrev-3694	780	25	an	an	DET
inlawrev-3694	780	26	opinion	opinion	NOUN
inlawrev-3694	780	27	of	of	ADP
inlawrev-3694	780	28	a	a	DET
inlawrev-3694	780	29	tax	tax	NOUN
inlawrev-3694	780	30	advisor	advisor	NOUN
inlawrev-3694	780	31	to	to	PART
inlawrev-3694	780	32	avoid	avoid	VERB
inlawrev-3694	780	33	penalties	penalty	NOUN
inlawrev-3694	780	34	.	.	PUNCT
inlawrev-3694	781	1	^^^	^^^	ADP
inlawrev-3694	781	2	a	a	DET
inlawrev-3694	781	3	taxpayer	taxpayer	NOUN
inlawrev-3694	781	4	may	may	AUX
inlawrev-3694	781	5	not	not	PART
inlawrev-3694	781	6	rely	rely	VERB
inlawrev-3694	781	7	on	on	ADP
inlawrev-3694	781	8	an	an	DET
inlawrev-3694	781	9	opinion	opinion	NOUN
inlawrev-3694	781	10	of	of	ADP
inlawrev-3694	781	11	a	a	DET
inlawrev-3694	781	12	tax	tax	NOUN
inlawrev-3694	781	13	advisor	advisor	NOUN
inlawrev-3694	781	14	to	to	PART
inlawrev-3694	781	15	establish	establish	VERB
inlawrev-3694	781	16	a	a	DET
inlawrev-3694	781	17	reasonable	reasonable	ADJ
inlawrev-3694	781	18	belief	belief	NOUN
inlawrev-3694	781	19	if	if	SCONJ
inlawrev-3694	781	20	the	the	DET
inlawrev-3694	781	21	tax	tax	NOUN
inlawrev-3694	781	22	advisor	advisor	NOUN
inlawrev-3694	781	23	is	be	AUX
inlawrev-3694	781	24	a	a	DET
inlawrev-3694	781	25	material	material	NOUN
inlawrev-3694	781	26	advisor	advisor	NOUN
inlawrev-3694	781	27	.	.	PUNCT
inlawrev-3694	782	1	^^^	^^^	PUNCT
inlawrev-3694	782	2	by	by	ADP
inlawrev-3694	782	3	promoting	promote	VERB
inlawrev-3694	782	4	,	,	PUNCT
inlawrev-3694	782	5	selling	selling	NOUN
inlawrev-3694	782	6	,	,	PUNCT
inlawrev-3694	782	7	organizing	organizing	NOUN
inlawrev-3694	782	8	,	,	PUNCT
inlawrev-3694	782	9	and	and	CCONJ
inlawrev-3694	782	10	managing	manage	VERB
inlawrev-3694	782	11	the	the	DET
inlawrev-3694	782	12	various	various	ADJ
inlawrev-3694	782	13	transactions	transaction	NOUN
inlawrev-3694	782	14	addressed	address	VERB
inlawrev-3694	782	15	in	in	ADP
inlawrev-3694	782	16	the	the	DET
inlawrev-3694	782	17	report	report	NOUN
inlawrev-3694	782	18	,	,	PUNCT
inlawrev-3694	782	19	kpmg	kpmg	PROPN
inlawrev-3694	782	20	most	most	ADV
inlawrev-3694	782	21	assuredly	assuredly	ADV
inlawrev-3694	782	22	falls	fall	VERB
inlawrev-3694	782	23	within	within	ADP
inlawrev-3694	782	24	the	the	DET
inlawrev-3694	782	25	definition	definition	NOUN
inlawrev-3694	782	26	of	of	ADP
inlawrev-3694	782	27	a	a	DET
inlawrev-3694	782	28	material	material	NOUN
inlawrev-3694	782	29	advisor	advisor	NOUN
inlawrev-3694	782	30	.	.	PUNCT
inlawrev-3694	783	1	the	the	DET
inlawrev-3694	783	2	new	new	ADJ
inlawrev-3694	783	3	rules	rule	NOUN
inlawrev-3694	783	4	appear	appear	VERB
inlawrev-3694	783	5	to	to	PART
inlawrev-3694	783	6	effectively	effectively	ADV
inlawrev-3694	783	7	thwart	thwart	VERB
inlawrev-3694	783	8	the	the	DET
inlawrev-3694	783	9	ability	ability	NOUN
inlawrev-3694	783	10	of	of	ADP
inlawrev-3694	783	11	taxpayers	taxpayer	NOUN
inlawrev-3694	783	12	from	from	ADP
inlawrev-3694	783	13	relying	rely	VERB
inlawrev-3694	783	14	on	on	ADP
inlawrev-3694	783	15	mass	mass	ADJ
inlawrev-3694	783	16	marketed	market	VERB
inlawrev-3694	783	17	opinions	opinion	NOUN
inlawrev-3694	783	18	similar	similar	ADJ
inlawrev-3694	783	19	to	to	ADP
inlawrev-3694	783	20	those	those	PRON
inlawrev-3694	783	21	promoted	promote	VERB
inlawrev-3694	783	22	by	by	ADP
inlawrev-3694	783	23	kpmg	kpmg	PROPN
inlawrev-3694	783	24	.	.	PUNCT
inlawrev-3694	784	1	in	in	ADP
inlawrev-3694	784	2	this	this	DET
inlawrev-3694	784	3	respect	respect	NOUN
inlawrev-3694	784	4	the	the	DET
inlawrev-3694	784	5	rules	rule	NOUN
inlawrev-3694	784	6	appear	appear	VERB
inlawrev-3694	784	7	to	to	PART
inlawrev-3694	784	8	be	be	AUX
inlawrev-3694	784	9	clear	clear	ADJ
inlawrev-3694	784	10	and	and	CCONJ
inlawrev-3694	784	11	are	be	AUX
inlawrev-3694	784	12	a	a	DET
inlawrev-3694	784	13	welcome	welcome	ADJ
inlawrev-3694	784	14	addition	addition	NOUN
inlawrev-3694	784	15	to	to	PART
inlawrev-3694	784	16	deter	deter	VERB
inlawrev-3694	784	17	taxpayers	taxpayer	NOUN
inlawrev-3694	784	18	from	from	ADP
inlawrev-3694	784	19	relying	rely	VERB
inlawrev-3694	784	20	on	on	ADP
inlawrev-3694	784	21	mass	mass	ADJ
inlawrev-3694	784	22	marketed	market	VERB
inlawrev-3694	784	23	opinions	opinion	NOUN
inlawrev-3694	784	24	to	to	PART
inlawrev-3694	784	25	avoid	avoid	VERB
inlawrev-3694	784	26	penalties	penalty	NOUN
inlawrev-3694	784	27	.	.	PUNCT
inlawrev-3694	785	1	in	in	ADP
inlawrev-3694	785	2	order	order	NOUN
inlawrev-3694	785	3	to	to	PART
inlawrev-3694	785	4	avoid	avoid	VERB
inlawrev-3694	785	5	application	application	NOUN
inlawrev-3694	785	6	ofthe	ofthe	NOUN
inlawrev-3694	785	7	disqualified	disqualify	VERB
inlawrev-3694	785	8	tax	tax	NOUN
inlawrev-3694	785	9	advisor	advisor	NOUN
inlawrev-3694	785	10	rule	rule	NOUN
inlawrev-3694	785	11	,	,	PUNCT
inlawrev-3694	785	12	the	the	DET
inlawrev-3694	785	13	taxpayer	taxpayer	NOUN
inlawrev-3694	785	14	will	will	AUX
inlawrev-3694	785	15	be	be	AUX
inlawrev-3694	785	16	induced	induce	VERB
inlawrev-3694	785	17	to	to	PART
inlawrev-3694	785	18	obtain	obtain	VERB
inlawrev-3694	785	19	an	an	DET
inlawrev-3694	785	20	opinion	opinion	NOUN
inlawrev-3694	785	21	from	from	ADP
inlawrev-3694	785	22	separate	separate	ADJ
inlawrev-3694	785	23	counsel	counsel	NOUN
inlawrev-3694	785	24	.	.	PUNCT
inlawrev-3694	786	1	while	while	SCONJ
inlawrev-3694	786	2	only	only	ADJ
inlawrev-3694	786	3	time	time	NOUN
inlawrev-3694	786	4	will	will	AUX
inlawrev-3694	786	5	tell	tell	VERB
inlawrev-3694	786	6	,	,	PUNCT
inlawrev-3694	786	7	nothing	nothing	PRON
inlawrev-3694	786	8	in	in	ADP
inlawrev-3694	786	9	the	the	DET
inlawrev-3694	786	10	taxpayer	taxpayer	NOUN
inlawrev-3694	786	11	penalty	penalty	NOUN
inlawrev-3694	786	12	sections	section	NOUN
inlawrev-3694	786	13	appear	appear	VERB
inlawrev-3694	786	14	to	to	PART
inlawrev-3694	786	15	prevent	prevent	VERB
inlawrev-3694	786	16	taxpayers	taxpayer	NOUN
inlawrev-3694	786	17	from	from	ADP
inlawrev-3694	786	18	implementing	implement	VERB
inlawrev-3694	786	19	ideas	idea	NOUN
inlawrev-3694	786	20	pitched	pitch	VERB
inlawrev-3694	786	21	by	by	ADP
inlawrev-3694	786	22	shelter	shelter	NOUN
inlawrev-3694	786	23	promoters	promoter	NOUN
inlawrev-3694	786	24	if	if	SCONJ
inlawrev-3694	786	25	such	such	ADJ
inlawrev-3694	786	26	ideas	idea	NOUN
inlawrev-3694	786	27	are	be	AUX
inlawrev-3694	786	28	opined	opine	VERB
inlawrev-3694	786	29	upon	upon	SCONJ
inlawrev-3694	786	30	by	by	ADP
inlawrev-3694	786	31	separate	separate	ADJ
inlawrev-3694	786	32	counsel	counsel	NOUN
inlawrev-3694	786	33	who	who	PRON
inlawrev-3694	786	34	does	do	AUX
inlawrev-3694	786	35	not	not	PART
inlawrev-3694	786	36	participate	participate	VERB
inlawrev-3694	786	37	in	in	ADP
inlawrev-3694	786	38	the	the	DET
inlawrev-3694	786	39	organization	organization	NOUN
inlawrev-3694	786	40	,	,	PUNCT
inlawrev-3694	786	41	management	management	NOUN
inlawrev-3694	786	42	,	,	PUNCT
inlawrev-3694	786	43	promotion	promotion	NOUN
inlawrev-3694	786	44	,	,	PUNCT
inlawrev-3694	786	45	or	or	CCONJ
inlawrev-3694	786	46	sale	sale	NOUN
inlawrev-3694	786	47	of	of	ADP
inlawrev-3694	786	48	the	the	DET
inlawrev-3694	786	49	transaction	transaction	NOUN
inlawrev-3694	786	50	.	.	PUNCT
inlawrev-3694	787	1	based	base	VERB
inlawrev-3694	787	2	upon	upon	SCONJ
inlawrev-3694	787	3	the	the	DET
inlawrev-3694	787	4	large	large	ADJ
inlawrev-3694	787	5	number	number	NOUN
inlawrev-3694	787	6	of	of	ADP
inlawrev-3694	787	7	tax	tax	NOUN
inlawrev-3694	787	8	dollars	dollar	NOUN
inlawrev-3694	787	9	that	that	PRON
inlawrev-3694	787	10	have	have	AUX
inlawrev-3694	787	11	been	be	AUX
inlawrev-3694	787	12	sheltered	shelter	VERB
inlawrev-3694	787	13	by	by	ADP
inlawrev-3694	787	14	recently	recently	ADV
inlawrev-3694	787	15	promoted	promote	VERB
inlawrev-3694	787	16	transactions	transaction	NOUN
inlawrev-3694	787	17	,	,	PUNCT
inlawrev-3694	787	18	it	it	PRON
inlawrev-3694	787	19	is	be	AUX
inlawrev-3694	787	20	likely	likely	ADJ
inlawrev-3694	787	21	that	that	SCONJ
inlawrev-3694	787	22	taxpayers	taxpayer	NOUN
inlawrev-3694	787	23	who	who	PRON
inlawrev-3694	787	24	disclose	disclose	VERB
inlawrev-3694	787	25	under	under	ADP
inlawrev-3694	787	26	the	the	DET
inlawrev-3694	787	27	rules	rule	NOUN
inlawrev-3694	787	28	will	will	AUX
inlawrev-3694	787	29	obtain	obtain	VERB
inlawrev-3694	787	30	the	the	DET
inlawrev-3694	787	31	opinion	opinion	NOUN
inlawrev-3694	787	32	of	of	ADP
inlawrev-3694	787	33	separate	separate	ADJ
inlawrev-3694	787	34	counsel	counsel	NOUN
inlawrev-3694	787	35	regarding	regard	VERB
inlawrev-3694	787	36	a	a	DET
inlawrev-3694	787	37	promoter	promoter	NOUN
inlawrev-3694	787	38	'	'	PUNCT
inlawrev-3694	787	39	s	s	NOUN
inlawrev-3694	787	40	idea	idea	NOUN
inlawrev-3694	787	41	.	.	PUNCT
inlawrev-3694	788	1	however	however	ADV
inlawrev-3694	788	2	,	,	PUNCT
inlawrev-3694	788	3	one	one	NUM
inlawrev-3694	788	4	unintended	unintended	ADJ
inlawrev-3694	788	5	effect	effect	NOUN
inlawrev-3694	788	6	of	of	ADP
inlawrev-3694	788	7	the	the	DET
inlawrev-3694	788	8	new	new	ADJ
inlawrev-3694	788	9	rule	rule	NOUN
inlawrev-3694	788	10	may	may	AUX
inlawrev-3694	788	11	occur	occur	VERB
inlawrev-3694	788	12	in	in	ADP
inlawrev-3694	788	13	instances	instance	NOUN
inlawrev-3694	788	14	where	where	SCONJ
inlawrev-3694	788	15	a	a	DET
inlawrev-3694	788	16	taxpayer	taxpayer	NOUN
inlawrev-3694	788	17	chooses	choose	VERB
inlawrev-3694	788	18	not	not	PART
inlawrev-3694	788	19	to	to	PART
inlawrev-3694	788	20	disclose	disclose	VERB
inlawrev-3694	788	21	.	.	PUNCT
inlawrev-3694	789	1	because	because	SCONJ
inlawrev-3694	789	2	failure	failure	NOUN
inlawrev-3694	789	3	to	to	PART
inlawrev-3694	789	4	disclose	disclose	VERB
inlawrev-3694	789	5	prevents	prevent	VERB
inlawrev-3694	789	6	a	a	DET
inlawrev-3694	789	7	taxpayer	taxpayer	NOUN
inlawrev-3694	789	8	from	from	ADP
inlawrev-3694	789	9	asserting	assert	VERB
inlawrev-3694	789	10	the	the	DET
inlawrev-3694	789	11	reasonable	reasonable	ADJ
inlawrev-3694	789	12	cause	cause	NOUN
inlawrev-3694	789	13	exception	exception	NOUN
inlawrev-3694	789	14	,	,	PUNCT
inlawrev-3694	789	15	taxpayers	taxpayer	NOUN
inlawrev-3694	789	16	who	who	PRON
inlawrev-3694	789	17	choose	choose	VERB
inlawrev-3694	789	18	not	not	PART
inlawrev-3694	789	19	to	to	PART
inlawrev-3694	789	20	disclose	disclose	VERB
inlawrev-3694	789	21	may	may	AUX
inlawrev-3694	789	22	have	have	VERB
inlawrev-3694	789	23	less	less	ADJ
inlawrev-3694	789	24	of	of	ADP
inlawrev-3694	789	25	an	an	DET
inlawrev-3694	789	26	incentive	incentive	NOUN
inlawrev-3694	789	27	to	to	PART
inlawrev-3694	789	28	obtain	obtain	VERB
inlawrev-3694	789	29	an	an	DET
inlawrev-3694	789	30	opinion	opinion	NOUN
inlawrev-3694	789	31	from	from	ADP
inlawrev-3694	789	32	a	a	DET
inlawrev-3694	789	33	tax	tax	NOUN
inlawrev-3694	789	34	advisor	advisor	NOUN
inlawrev-3694	789	35	.	.	PROPN
inlawrev-3694	790	1	191	191	NUM
inlawrev-3694	790	2	.	.	PUNCT
inlawrev-3694	791	1	see	see	VERB
inlawrev-3694	791	2	i.r.c	i.r.c	NOUN
inlawrev-3694	791	3	.	.	PUNCT
inlawrev-3694	792	1	§	§	PROPN
inlawrev-3694	792	2	6664(d)(3)(b)(ii	6664(d)(3)(b)(ii	NUM
inlawrev-3694	792	3	)	)	PUNCT
inlawrev-3694	792	4	.	.	PUNCT
inlawrev-3694	793	1	192	192	NUM
inlawrev-3694	793	2	.	.	PUNCT
inlawrev-3694	794	1	i	i	PRON
inlawrev-3694	794	2	d.	d.	PROPN
inlawrev-3694	794	3	2005	2005	NUM
inlawrev-3694	794	4	]	]	PUNCT
inlawrev-3694	794	5	tax	tax	NOUN
inlawrev-3694	794	6	motivated	motivated	ADJ
inlawrev-3694	794	7	transactions	transaction	NOUN
inlawrev-3694	794	8	325	325	NUM
inlawrev-3694	794	9	c.	c.	NOUN
inlawrev-3694	794	10	disqualified	disqualify	VERB
inlawrev-3694	794	11	opinion.—under	opinion.—under	ADP
inlawrev-3694	794	12	the	the	DET
inlawrev-3694	794	13	new	new	ADJ
inlawrev-3694	794	14	rules	rule	NOUN
inlawrev-3694	794	15	,	,	PUNCT
inlawrev-3694	794	16	taxpayers	taxpayer	NOUN
inlawrev-3694	794	17	who	who	PRON
inlawrev-3694	794	18	disclose	disclose	VERB
inlawrev-3694	794	19	an	an	DET
inlawrev-3694	794	20	idea	idea	NOUN
inlawrev-3694	794	21	and	and	CCONJ
inlawrev-3694	794	22	retain	retain	VERB
inlawrev-3694	794	23	independent	independent	ADJ
inlawrev-3694	794	24	qualified	qualified	ADJ
inlawrev-3694	794	25	counsel	counsel	NOUN
inlawrev-3694	794	26	to	to	PART
inlawrev-3694	794	27	provide	provide	VERB
inlawrev-3694	794	28	an	an	DET
inlawrev-3694	794	29	opinion	opinion	NOUN
inlawrev-3694	794	30	may	may	AUX
inlawrev-3694	794	31	nevertheless	nevertheless	ADV
inlawrev-3694	794	32	continue	continue	VERB
inlawrev-3694	794	33	to	to	PART
inlawrev-3694	794	34	be	be	AUX
inlawrev-3694	794	35	precluded	preclude	VERB
inlawrev-3694	794	36	from	from	ADP
inlawrev-3694	794	37	relying	rely	VERB
inlawrev-3694	794	38	on	on	ADP
inlawrev-3694	794	39	such	such	ADJ
inlawrev-3694	794	40	opinion	opinion	NOUN
inlawrev-3694	794	41	if	if	SCONJ
inlawrev-3694	794	42	the	the	DET
inlawrev-3694	794	43	opinion	opinion	NOUN
inlawrev-3694	794	44	itself	itself	PRON
inlawrev-3694	794	45	is	be	AUX
inlawrev-3694	794	46	disqualified	disqualify	VERB
inlawrev-3694	794	47	.	.	PUNCT
inlawrev-3694	795	1	'^^	'^^	PRON
inlawrev-3694	795	2	the	the	DET
inlawrev-3694	795	3	opinions	opinion	NOUN
inlawrev-3694	795	4	received	receive	VERB
inlawrev-3694	795	5	from	from	ADP
inlawrev-3694	795	6	kpmg	kpmg	PROPN
inlawrev-3694	795	7	and	and	CCONJ
inlawrev-3694	795	8	sidley	sidley	PROPN
inlawrev-3694	795	9	austin	austin	PROPN
inlawrev-3694	795	10	brown	brown	PROPN
inlawrev-3694	795	11	&	&	CCONJ
inlawrev-3694	795	12	wood	wood	NOUN
inlawrev-3694	795	13	would	would	AUX
inlawrev-3694	795	14	likely	likely	ADV
inlawrev-3694	795	15	be	be	AUX
inlawrev-3694	795	16	"	"	PUNCT
inlawrev-3694	795	17	disqualified	disqualified	ADJ
inlawrev-3694	795	18	opinions	opinion	NOUN
inlawrev-3694	795	19	"	"	PUNCT
inlawrev-3694	795	20	due	due	ADP
inlawrev-3694	795	21	to	to	ADP
inlawrev-3694	795	22	the	the	DET
inlawrev-3694	795	23	fact	fact	NOUN
inlawrev-3694	795	24	that	that	SCONJ
inlawrev-3694	795	25	neither	neither	DET
inlawrev-3694	795	26	opinion	opinion	NOUN
inlawrev-3694	795	27	appeared	appear	VERB
inlawrev-3694	795	28	to	to	PART
inlawrev-3694	795	29	identify	identify	VERB
inlawrev-3694	795	30	or	or	CCONJ
inlawrev-3694	795	31	consider	consider	VERB
inlawrev-3694	795	32	all	all	DET
inlawrev-3694	795	33	relevant	relevant	ADJ
inlawrev-3694	795	34	facts	fact	NOUN
inlawrev-3694	795	35	.	.	PUNCT
inlawrev-3694	796	1	'	'	PUNCT
inlawrev-3694	796	2	^"^	^"^	ADV
inlawrev-3694	796	3	instead	instead	ADV
inlawrev-3694	796	4	,	,	PUNCT
inlawrev-3694	796	5	kpmg	kpmg	PROPN
inlawrev-3694	796	6	and	and	CCONJ
inlawrev-3694	796	7	sidley	sidley	PROPN
inlawrev-3694	796	8	austin	austin	PROPN
inlawrev-3694	796	9	brown	brown	PROPN
inlawrev-3694	796	10	&	&	CCONJ
inlawrev-3694	796	11	wood	wood	PROPN
inlawrev-3694	796	12	appear	appear	VERB
inlawrev-3694	796	13	to	to	PART
inlawrev-3694	796	14	have	have	AUX
inlawrev-3694	796	15	relied	rely	VERB
inlawrev-3694	796	16	solely	solely	ADV
inlawrev-3694	796	17	on	on	ADP
inlawrev-3694	796	18	representations	representation	NOUN
inlawrev-3694	796	19	made	make	VERB
inlawrev-3694	796	20	by	by	ADP
inlawrev-3694	796	21	the	the	DET
inlawrev-3694	796	22	taxpayers	taxpayer	NOUN
inlawrev-3694	796	23	or	or	CCONJ
inlawrev-3694	796	24	agreements	agreement	NOUN
inlawrev-3694	796	25	with	with	ADP
inlawrev-3694	796	26	the	the	DET
inlawrev-3694	796	27	various	various	ADJ
inlawrev-3694	796	28	taxpayers	taxpayer	NOUN
inlawrev-3694	796	29	.	.	PUNCT
inlawrev-3694	797	1	'	'	PUNCT
inlawrev-3694	797	2	^^	^^	PUNCT
inlawrev-3694	797	3	however	however	ADV
inlawrev-3694	797	4	,	,	PUNCT
inlawrev-3694	797	5	taxpayers	taxpayer	NOUN
inlawrev-3694	797	6	and	and	CCONJ
inlawrev-3694	797	7	advisors	advisor	NOUN
inlawrev-3694	797	8	alike	alike	ADV
inlawrev-3694	797	9	will	will	AUX
inlawrev-3694	797	10	now	now	ADV
inlawrev-3694	797	11	be	be	AUX
inlawrev-3694	797	12	induced	induce	VERB
inlawrev-3694	797	13	to	to	PART
inlawrev-3694	797	14	include	include	VERB
inlawrev-3694	797	15	analysis	analysis	NOUN
inlawrev-3694	797	16	of	of	ADP
inlawrev-3694	797	17	relevant	relevant	ADJ
inlawrev-3694	797	18	facts	fact	NOUN
inlawrev-3694	797	19	in	in	ADP
inlawrev-3694	797	20	opinions	opinion	NOUN
inlawrev-3694	797	21	that	that	PRON
inlawrev-3694	797	22	are	be	AUX
inlawrev-3694	797	23	obtained	obtain	VERB
inlawrev-3694	797	24	in	in	ADP
inlawrev-3694	797	25	relation	relation	NOUN
inlawrev-3694	797	26	to	to	ADP
inlawrev-3694	797	27	proposed	propose	VERB
inlawrev-3694	797	28	future	future	ADJ
inlawrev-3694	797	29	transactions	transaction	NOUN
inlawrev-3694	797	30	.	.	PUNCT
inlawrev-3694	798	1	2	2	X
inlawrev-3694	798	2	.	.	X
inlawrev-3694	798	3	analysis	analysis	NOUN
inlawrev-3694	798	4	ofpenalties	ofpenaltie	NOUN
inlawrev-3694	798	5	applicable	applicable	ADJ
inlawrev-3694	798	6	to	to	ADP
inlawrev-3694	798	7	tax	tax	NOUN
inlawrev-3694	798	8	advisors	advisor	NOUN
inlawrev-3694	798	9	.	.	PUNCT
inlawrev-3694	798	10	—	—	PUNCT
inlawrev-3694	798	11	a.	a.	NOUN
inlawrev-3694	798	12	registration	registration	NOUN
inlawrev-3694	798	13	and	and	CCONJ
inlawrev-3694	798	14	information	information	NOUN
inlawrev-3694	798	15	reporting.—previously	reporting.—previously	ADV
inlawrev-3694	798	16	,	,	PUNCT
inlawrev-3694	798	17	a	a	DET
inlawrev-3694	798	18	tax	tax	NOUN
inlawrev-3694	798	19	shelter	shelter	NOUN
inlawrev-3694	798	20	organizer	organizer	NOUN
inlawrev-3694	798	21	was	be	AUX
inlawrev-3694	798	22	required	require	VERB
inlawrev-3694	798	23	to	to	PART
inlawrev-3694	798	24	register	register	VERB
inlawrev-3694	798	25	a	a	DET
inlawrev-3694	798	26	tax	tax	NOUN
inlawrev-3694	798	27	shelter	shelter	NOUN
inlawrev-3694	798	28	with	with	ADP
inlawrev-3694	798	29	the	the	DET
inlawrev-3694	798	30	treasury	treasury	PROPN
inlawrev-3694	798	31	department	department	PROPN
inlawrev-3694	798	32	.	.	PUNCT
inlawrev-3694	799	1	a	a	DET
inlawrev-3694	799	2	failure	failure	NOUN
inlawrev-3694	799	3	to	to	PART
inlawrev-3694	799	4	register	register	VERB
inlawrev-3694	799	5	generally	generally	ADV
inlawrev-3694	799	6	resulted	result	VERB
inlawrev-3694	799	7	in	in	ADP
inlawrev-3694	799	8	a	a	DET
inlawrev-3694	799	9	penalty	penalty	NOUN
inlawrev-3694	799	10	imposed	impose	VERB
inlawrev-3694	799	11	upon	upon	SCONJ
inlawrev-3694	799	12	the	the	DET
inlawrev-3694	799	13	promoter	promoter	NOUN
inlawrev-3694	799	14	equal	equal	ADJ
inlawrev-3694	799	15	to	to	ADP
inlawrev-3694	799	16	one	one	NUM
inlawrev-3694	799	17	percent	percent	NOUN
inlawrev-3694	799	18	of	of	ADP
inlawrev-3694	799	19	the	the	DET
inlawrev-3694	799	20	aggregate	aggregate	ADJ
inlawrev-3694	799	21	amount	amount	NOUN
inlawrev-3694	799	22	invested	invest	VERB
inlawrev-3694	799	23	in	in	ADP
inlawrev-3694	799	24	the	the	DET
inlawrev-3694	799	25	shelter	shelter	NOUN
inlawrev-3694	799	26	or	or	CCONJ
inlawrev-3694	799	27	$	$	SYM
inlawrev-3694	799	28	500	500	NUM
inlawrev-3694	799	29	(	(	PUNCT
inlawrev-3694	799	30	whichever	whichever	PRON
inlawrev-3694	799	31	was	be	AUX
inlawrev-3694	799	32	greater	great	ADJ
inlawrev-3694	799	33	)	)	PUNCT
inlawrev-3694	799	34	.	.	PUNCT
inlawrev-3694	800	1	these	these	DET
inlawrev-3694	800	2	penalty	penalty	NOUN
inlawrev-3694	800	3	amounts	amount	NOUN
inlawrev-3694	800	4	were	be	AUX
inlawrev-3694	800	5	apparently	apparently	ADV
inlawrev-3694	800	6	not	not	PART
inlawrev-3694	800	7	enough	enough	ADJ
inlawrev-3694	800	8	to	to	PART
inlawrev-3694	800	9	deter	deter	VERB
inlawrev-3694	800	10	promoters	promoter	NOUN
inlawrev-3694	800	11	such	such	ADJ
inlawrev-3694	800	12	as	as	ADP
inlawrev-3694	800	13	kpmg	kpmg	PROPN
inlawrev-3694	800	14	from	from	ADP
inlawrev-3694	800	15	engaging	engage	VERB
inlawrev-3694	800	16	in	in	ADP
inlawrev-3694	800	17	the	the	DET
inlawrev-3694	800	18	activities	activity	NOUN
inlawrev-3694	800	19	described	describe	VERB
inlawrev-3694	800	20	in	in	ADP
inlawrev-3694	800	21	the	the	DET
inlawrev-3694	800	22	report	report	NOUN
inlawrev-3694	800	23	.	.	PUNCT
inlawrev-3694	801	1	under	under	ADP
inlawrev-3694	801	2	the	the	DET
inlawrev-3694	801	3	jobs	job	NOUN
inlawrev-3694	801	4	act	act	PROPN
inlawrev-3694	801	5	,	,	PUNCT
inlawrev-3694	801	6	material	material	NOUN
inlawrev-3694	801	7	advisors	advisor	NOUN
inlawrev-3694	801	8	are	be	AUX
inlawrev-3694	801	9	required	require	VERB
inlawrev-3694	801	10	to	to	PART
inlawrev-3694	801	11	furnish	furnish	VERB
inlawrev-3694	801	12	information	information	NOUN
inlawrev-3694	801	13	to	to	ADP
inlawrev-3694	801	14	the	the	DET
inlawrev-3694	801	15	irs	irs	PROPN
inlawrev-3694	801	16	in	in	ADP
inlawrev-3694	801	17	relation	relation	NOUN
inlawrev-3694	801	18	to	to	ADP
inlawrev-3694	801	19	any	any	DET
inlawrev-3694	801	20	reportable	reportable	ADJ
inlawrev-3694	801	21	transaction	transaction	NOUN
inlawrev-3694	801	22	.	.	PUNCT
inlawrev-3694	802	1	'^^	'^^	ADJ
inlawrev-3694	803	1	again	again	ADV
inlawrev-3694	803	2	,	,	PUNCT
inlawrev-3694	803	3	the	the	DET
inlawrev-3694	803	4	transactions	transaction	NOUN
inlawrev-3694	803	5	described	describe	VERB
inlawrev-3694	803	6	in	in	ADP
inlawrev-3694	803	7	the	the	DET
inlawrev-3694	803	8	report	report	NOUN
inlawrev-3694	803	9	would	would	AUX
inlawrev-3694	803	10	all	all	ADV
inlawrev-3694	803	11	appear	appear	VERB
inlawrev-3694	803	12	to	to	PART
inlawrev-3694	803	13	be	be	AUX
inlawrev-3694	803	14	reportable	reportable	ADJ
inlawrev-3694	803	15	transactions	transaction	NOUN
inlawrev-3694	803	16	subject	subject	ADJ
inlawrev-3694	803	17	to	to	ADP
inlawrev-3694	803	18	information	information	NOUN
inlawrev-3694	803	19	reporting	reporting	NOUN
inlawrev-3694	803	20	.	.	PUNCT
inlawrev-3694	804	1	'	'	PUNCT
inlawrev-3694	804	2	^^	^^	PUNCT
inlawrev-3694	804	3	in	in	ADP
inlawrev-3694	804	4	relation	relation	NOUN
inlawrev-3694	804	5	to	to	ADP
inlawrev-3694	804	6	the	the	DET
inlawrev-3694	804	7	four	four	NUM
inlawrev-3694	804	8	tax	tax	NOUN
inlawrev-3694	804	9	products	product	NOUN
inlawrev-3694	804	10	marketed	market	VERB
inlawrev-3694	804	11	by	by	ADP
inlawrev-3694	804	12	kpmg	kpmg	PROPN
inlawrev-3694	804	13	,	,	PUNCT
inlawrev-3694	804	14	a	a	DET
inlawrev-3694	804	15	choice	choice	NOUN
inlawrev-3694	804	16	not	not	PART
inlawrev-3694	804	17	to	to	PART
inlawrev-3694	804	18	disclose	disclose	VERB
inlawrev-3694	804	19	the	the	DET
inlawrev-3694	804	20	four	four	NUM
inlawrev-3694	804	21	transactions	transaction	NOUN
inlawrev-3694	804	22	under	under	ADP
inlawrev-3694	804	23	the	the	DET
inlawrev-3694	804	24	new	new	ADJ
inlawrev-3694	804	25	rules	rule	NOUN
inlawrev-3694	804	26	would	would	AUX
inlawrev-3694	804	27	result	result	VERB
inlawrev-3694	804	28	in	in	ADP
inlawrev-3694	804	29	a	a	DET
inlawrev-3694	804	30	$	$	SYM
inlawrev-3694	804	31	50,000	50,000	NUM
inlawrev-3694	804	32	penalty	penalty	NOUN
inlawrev-3694	804	33	for	for	ADP
inlawrev-3694	804	34	each	each	DET
inlawrev-3694	804	35	undisclosed	undisclosed	ADJ
inlawrev-3694	804	36	transaction	transaction	NOUN
inlawrev-3694	804	37	.	.	PUNCT
inlawrev-3694	805	1	again	again	ADV
inlawrev-3694	805	2	,	,	PUNCT
inlawrev-3694	805	3	applying	apply	VERB
inlawrev-3694	805	4	a	a	DET
inlawrev-3694	805	5	cost	cost	NOUN
inlawrev-3694	805	6	benefit	benefit	NOUN
inlawrev-3694	805	7	analysis	analysis	NOUN
inlawrev-3694	805	8	to	to	ADP
inlawrev-3694	805	9	the	the	DET
inlawrev-3694	805	10	recent	recent	ADJ
inlawrev-3694	805	11	kpmg	kpmg	PROPN
inlawrev-3694	805	12	activities	activity	NOUN
inlawrev-3694	805	13	,	,	PUNCT
inlawrev-3694	805	14	kpmg	kpmg	PROPN
inlawrev-3694	805	15	would	would	AUX
inlawrev-3694	805	16	be	be	AUX
inlawrev-3694	805	17	subject	subject	ADJ
inlawrev-3694	805	18	to	to	ADP
inlawrev-3694	805	19	$	$	SYM
inlawrev-3694	805	20	200,000	200,000	NUM
inlawrev-3694	805	21	of	of	ADP
inlawrev-3694	805	22	penalties	penalty	NOUN
inlawrev-3694	805	23	for	for	ADP
inlawrev-3694	805	24	failing	fail	VERB
inlawrev-3694	805	25	to	to	PART
inlawrev-3694	805	26	disclose	disclose	VERB
inlawrev-3694	805	27	the	the	DET
inlawrev-3694	805	28	four	four	NUM
inlawrev-3694	805	29	transactions	transaction	NOUN
inlawrev-3694	805	30	.	.	PUNCT
inlawrev-3694	806	1	'^^	'^^	X
inlawrev-3694	806	2	an	an	DET
inlawrev-3694	806	3	apparent	apparent	ADJ
inlawrev-3694	806	4	substantial	substantial	ADJ
inlawrev-3694	806	5	penalty	penalty	NOUN
inlawrev-3694	806	6	but	but	CCONJ
inlawrev-3694	806	7	,	,	PUNCT
inlawrev-3694	806	8	again	again	ADV
inlawrev-3694	806	9	,	,	PUNCT
inlawrev-3694	806	10	the	the	DET
inlawrev-3694	806	11	four	four	NUM
inlawrev-3694	806	12	products	product	NOUN
inlawrev-3694	806	13	together	together	ADV
inlawrev-3694	806	14	generated	generate	VERB
inlawrev-3694	806	15	fees	fee	NOUN
inlawrev-3694	806	16	for	for	ADP
inlawrev-3694	806	17	kpmg	kpmg	PROPN
inlawrev-3694	806	18	in	in	ADP
inlawrev-3694	806	19	excess	excess	NOUN
inlawrev-3694	806	20	of	of	ADP
inlawrev-3694	806	21	$	$	SYM
inlawrev-3694	806	22	124	124	NUM
inlawrev-3694	806	23	million	million	NUM
inlawrev-3694	806	24	.	.	PUNCT
inlawrev-3694	807	1	'	'	PUNCT
inlawrev-3694	807	2	^^	^^	CCONJ
inlawrev-3694	807	3	the	the	DET
inlawrev-3694	807	4	penalty	penalty	NOUN
inlawrev-3694	807	5	represents	represent	VERB
inlawrev-3694	807	6	approximately	approximately	ADV
inlawrev-3694	807	7	1	1	NUM
inlawrev-3694	807	8	.6	.6	NUM
inlawrev-3694	807	9	%	%	NOUN
inlawrev-3694	807	10	of	of	ADP
inlawrev-3694	807	11	the	the	DET
inlawrev-3694	807	12	fees	fee	NOUN
inlawrev-3694	807	13	collected	collect	VERB
inlawrev-3694	807	14	on	on	ADP
inlawrev-3694	807	15	the	the	DET
inlawrev-3694	807	16	transactions	transaction	NOUN
inlawrev-3694	807	17	.	.	PUNCT
inlawrev-3694	808	1	historically	historically	ADV
inlawrev-3694	808	2	,	,	PUNCT
inlawrev-3694	808	3	promoters	promoter	NOUN
inlawrev-3694	808	4	as	as	SCONJ
inlawrev-3694	808	5	kpmg	kpmg	PROPN
inlawrev-3694	808	6	have	have	AUX
inlawrev-3694	808	7	not	not	PART
inlawrev-3694	808	8	been	be	AUX
inlawrev-3694	808	9	dissuaded	dissuade	VERB
inlawrev-3694	808	10	by	by	ADP
inlawrev-3694	808	11	these	these	DET
inlawrev-3694	808	12	immaterial	immaterial	ADJ
inlawrev-3694	808	13	penalties	penalty	NOUN
inlawrev-3694	808	14	.	.	PUNCT
inlawrev-3694	809	1	it	it	PRON
inlawrev-3694	809	2	should	should	AUX
inlawrev-3694	809	3	be	be	AUX
inlawrev-3694	809	4	noted	note	VERB
inlawrev-3694	809	5	that	that	SCONJ
inlawrev-3694	809	6	promoters	promoter	NOUN
inlawrev-3694	809	7	would	would	AUX
inlawrev-3694	809	8	be	be	AUX
inlawrev-3694	809	9	subject	subject	ADJ
inlawrev-3694	809	10	to	to	ADP
inlawrev-3694	809	11	much	much	ADV
inlawrev-3694	809	12	higher	high	ADJ
inlawrev-3694	809	13	penalties	penalty	NOUN
inlawrev-3694	809	14	where	where	SCONJ
inlawrev-3694	809	15	a	a	DET
inlawrev-3694	809	16	promoter	promoter	NOUN
inlawrev-3694	809	17	fails	fail	VERB
inlawrev-3694	809	18	to	to	PART
inlawrev-3694	809	19	furnish	furnish	VERB
inlawrev-3694	809	20	information	information	NOUN
inlawrev-3694	809	21	in	in	ADP
inlawrev-3694	809	22	relation	relation	NOUN
inlawrev-3694	809	23	to	to	ADP
inlawrev-3694	809	24	a	a	DET
inlawrev-3694	809	25	listed	list	VERB
inlawrev-3694	809	26	transaction	transaction	NOUN
inlawrev-3694	809	27	.	.	PUNCT
inlawrev-3694	810	1	^^^	^^^	NOUN
inlawrev-3694	810	2	transactions	transaction	NOUN
inlawrev-3694	810	3	become	become	VERB
inlawrev-3694	810	4	listed	list	VERB
inlawrev-3694	810	5	transactions	transaction	NOUN
inlawrev-3694	810	6	only	only	ADV
inlawrev-3694	810	7	after	after	SCONJ
inlawrev-3694	810	8	the	the	DET
inlawrev-3694	810	9	irs	irs	PROPN
inlawrev-3694	810	10	has	have	AUX
inlawrev-3694	810	11	discovered	discover	VERB
inlawrev-3694	810	12	,	,	PUNCT
inlawrev-3694	810	13	analyzed	analyze	VERB
inlawrev-3694	810	14	,	,	PUNCT
inlawrev-3694	810	15	and	and	CCONJ
inlawrev-3694	810	16	concluded	conclude	VERB
inlawrev-3694	810	17	that	that	SCONJ
inlawrev-3694	810	18	the	the	DET
inlawrev-3694	810	19	transactions	transaction	NOUN
inlawrev-3694	810	20	are	be	AUX
inlawrev-3694	810	21	abusive	abusive	ADJ
inlawrev-3694	810	22	.	.	PUNCT
inlawrev-3694	811	1	it	it	PRON
inlawrev-3694	811	2	would	would	AUX
inlawrev-3694	811	3	seem	seem	VERB
inlawrev-3694	811	4	that	that	SCONJ
inlawrev-3694	811	5	only	only	ADV
inlawrev-3694	811	6	the	the	DET
inlawrev-3694	811	7	most	most	ADV
inlawrev-3694	811	8	aggressive	aggressive	ADJ
inlawrev-3694	811	9	tax	tax	NOUN
inlawrev-3694	811	10	shelter	shelter	NOUN
inlawrev-3694	811	11	promoters	promoter	NOUN
inlawrev-3694	811	12	and	and	CCONJ
inlawrev-3694	811	13	taxpayers	taxpayer	NOUN
inlawrev-3694	811	14	would	would	AUX
inlawrev-3694	811	15	engage	engage	VERB
inlawrev-3694	811	16	in	in	ADP
inlawrev-3694	811	17	an	an	DET
inlawrev-3694	811	18	193	193	NUM
inlawrev-3694	811	19	.	.	PUNCT
inlawrev-3694	812	1	see	see	VERB
inlawrev-3694	812	2	i	i	PRON
inlawrev-3694	812	3	d.	d.	PROPN
inlawrev-3694	812	4	§	§	PROPN
inlawrev-3694	812	5	6664(d)(3)(b)(iii	6664(d)(3)(b)(iii	PROPN
inlawrev-3694	812	6	)	)	PUNCT
inlawrev-3694	812	7	.	.	PUNCT
inlawrev-3694	813	1	194	194	NUM
inlawrev-3694	813	2	.	.	PUNCT
inlawrev-3694	814	1	see	see	VERB
inlawrev-3694	814	2	kpmg	kpmg	PROPN
inlawrev-3694	814	3	's	's	PART
inlawrev-3694	814	4	tax	tax	NOUN
inlawrev-3694	814	5	opinion	opinion	NOUN
inlawrev-3694	814	6	letter	letter	NOUN
inlawrev-3694	814	7	,	,	PUNCT
inlawrev-3694	814	8	supra	supra	PROPN
inlawrev-3694	814	9	note	note	PROPN
inlawrev-3694	814	10	173	173	NUM
inlawrev-3694	814	11	;	;	PUNCT
inlawrev-3694	814	12	sidley	sidley	PROPN
inlawrev-3694	814	13	austin	austin	PROPN
inlawrev-3694	814	14	brown	brown	PROPN
inlawrev-3694	814	15	&	&	CCONJ
inlawrev-3694	814	16	wood	wood	PROPN
inlawrev-3694	814	17	llp	llp	PROPN
inlawrev-3694	814	18	's	's	PART
inlawrev-3694	814	19	tax	tax	NOUN
inlawrev-3694	814	20	opinion	opinion	NOUN
inlawrev-3694	814	21	letter	letter	NOUN
inlawrev-3694	814	22	,	,	PUNCT
inlawrev-3694	814	23	supra	supra	PROPN
inlawrev-3694	814	24	note	note	NOUN
inlawrev-3694	814	25	174	174	NUM
inlawrev-3694	814	26	.	.	PUNCT
inlawrev-3694	814	27	1	1	NUM
inlawrev-3694	814	28	95	95	NUM
inlawrev-3694	814	29	.	.	PUNCT
inlawrev-3694	815	1	role	role	NOUN
inlawrev-3694	815	2	of	of	ADP
inlawrev-3694	815	3	accountants	accountant	NOUN
inlawrev-3694	815	4	,	,	PUNCT
inlawrev-3694	815	5	supra	supra	PROPN
inlawrev-3694	815	6	note	note	NOUN
inlawrev-3694	815	7	1	1	NUM
inlawrev-3694	815	8	64	64	NUM
inlawrev-3694	815	9	,	,	PUNCT
inlawrev-3694	815	10	at	at	ADP
inlawrev-3694	815	11	1	1	NUM
inlawrev-3694	815	12	1	1	NUM
inlawrev-3694	815	13	.	.	PUNCT
inlawrev-3694	816	1	196	196	NUM
inlawrev-3694	816	2	.	.	PUNCT
inlawrev-3694	817	1	s^el.r.c	s^el.r.c	NOUN
inlawrev-3694	817	2	.	.	PUNCT
inlawrev-3694	818	1	§	§	NOUN
inlawrev-3694	818	2	6111(ahb	6111(ahb	NOUN
inlawrev-3694	818	3	)	)	PUNCT
inlawrev-3694	818	4	.	.	PUNCT
inlawrev-3694	819	1	197	197	NUM
inlawrev-3694	819	2	.	.	PUNCT
inlawrev-3694	819	3	role	role	NOUN
inlawrev-3694	819	4	of	of	ADP
inlawrev-3694	819	5	accountants	accountant	NOUN
inlawrev-3694	819	6	,	,	PUNCT
inlawrev-3694	819	7	supra	supra	PROPN
inlawrev-3694	819	8	note	note	PROPN
inlawrev-3694	819	9	164	164	NUM
inlawrev-3694	819	10	,	,	PUNCT
inlawrev-3694	819	11	at	at	ADP
inlawrev-3694	819	12	1	1	NUM
inlawrev-3694	819	13	;	;	PUNCT
inlawrev-3694	819	14	i.r.c	i.r.c	NOUN
inlawrev-3694	819	15	.	.	PUNCT
inlawrev-3694	820	1	§	§	PROPN
inlawrev-3694	820	2	6707a(c	6707a(c	NOUN
inlawrev-3694	820	3	)	)	PUNCT
inlawrev-3694	820	4	;	;	PUNCT
inlawrev-3694	820	5	see	see	VERB
inlawrev-3694	820	6	also	also	ADV
inlawrev-3694	820	7	discussion	discussion	NOUN
inlawrev-3694	820	8	supra	supra	PROPN
inlawrev-3694	820	9	part	part	NOUN
inlawrev-3694	820	10	i.b.l.b.ii	i.b.l.b.ii	PRON
inlawrev-3694	820	11	.	.	PUNCT
inlawrev-3694	821	1	198	198	NUM
inlawrev-3694	821	2	.	.	PUNCT
inlawrev-3694	822	1	the	the	DET
inlawrev-3694	822	2	$	$	SYM
inlawrev-3694	822	3	200,000	200,000	NUM
inlawrev-3694	822	4	was	be	AUX
inlawrev-3694	822	5	arrived	arrive	VERB
inlawrev-3694	822	6	at	at	ADP
inlawrev-3694	822	7	by	by	ADP
inlawrev-3694	822	8	multiplying	multiply	VERB
inlawrev-3694	822	9	the	the	DET
inlawrev-3694	822	10	$	$	SYM
inlawrev-3694	822	11	50,000	50,000	NUM
inlawrev-3694	822	12	penalty	penalty	NOUN
inlawrev-3694	822	13	by	by	ADP
inlawrev-3694	822	14	the	the	DET
inlawrev-3694	822	15	four	four	NUM
inlawrev-3694	822	16	transactions	transaction	NOUN
inlawrev-3694	822	17	.	.	PUNCT
inlawrev-3694	823	1	199	199	NUM
inlawrev-3694	823	2	.	.	PUNCT
inlawrev-3694	823	3	role	role	NOUN
inlawrev-3694	823	4	of	of	ADP
inlawrev-3694	823	5	accountants	accountant	NOUN
inlawrev-3694	823	6	,	,	PUNCT
inlawrev-3694	823	7	supra	supra	PROPN
inlawrev-3694	823	8	note	note	PROPN
inlawrev-3694	823	9	164	164	NUM
inlawrev-3694	823	10	,	,	PUNCT
inlawrev-3694	823	11	at	at	ADP
inlawrev-3694	823	12	3	3	NUM
inlawrev-3694	823	13	.	.	NOUN
inlawrev-3694	824	1	200	200	NUM
inlawrev-3694	824	2	.	.	NOUN
inlawrev-3694	824	3	5^e	5^e	NUM
inlawrev-3694	824	4	i.r.c	i.r.c	NOUN
inlawrev-3694	824	5	.	.	PUNCT
inlawrev-3694	825	1	§	§	PROPN
inlawrev-3694	825	2	6707(b)(2	6707(b)(2	NOUN
inlawrev-3694	825	3	)	)	PUNCT
inlawrev-3694	825	4	.	.	PUNCT
inlawrev-3694	826	1	326	326	NUM
inlawrev-3694	826	2	indiana	indiana	PROPN
inlawrev-3694	826	3	law	law	PROPN
inlawrev-3694	826	4	review	review	NOUN
inlawrev-3694	826	5	[	[	X
inlawrev-3694	826	6	vol	vol	NOUN
inlawrev-3694	826	7	.	.	PUNCT
inlawrev-3694	826	8	38:295	38:295	NUM
inlawrev-3694	826	9	activity	activity	NOUN
inlawrev-3694	826	10	that	that	PRON
inlawrev-3694	826	11	has	have	AUX
inlawrev-3694	826	12	been	be	AUX
inlawrev-3694	826	13	hsted	hste	VERB
inlawrev-3694	826	14	by	by	ADP
inlawrev-3694	826	15	the	the	DET
inlawrev-3694	826	16	irs	irs	PROPN
inlawrev-3694	826	17	as	as	ADP
inlawrev-3694	826	18	an	an	DET
inlawrev-3694	826	19	abusive	abusive	ADJ
inlawrev-3694	826	20	transaction	transaction	NOUN
inlawrev-3694	826	21	.	.	PUNCT
inlawrev-3694	827	1	it	it	PRON
inlawrev-3694	827	2	seems	seem	VERB
inlawrev-3694	827	3	unhkely	unhkely	ADV
inlawrev-3694	827	4	that	that	SCONJ
inlawrev-3694	827	5	a	a	DET
inlawrev-3694	827	6	professional	professional	ADJ
inlawrev-3694	827	7	firm	firm	NOUN
inlawrev-3694	827	8	of	of	ADP
inlawrev-3694	827	9	any	any	DET
inlawrev-3694	827	10	standing	standing	NOUN
inlawrev-3694	827	11	would	would	AUX
inlawrev-3694	827	12	recommend	recommend	VERB
inlawrev-3694	827	13	such	such	DET
inlawrev-3694	827	14	a	a	DET
inlawrev-3694	827	15	transaction	transaction	NOUN
inlawrev-3694	827	16	.	.	PUNCT
inlawrev-3694	828	1	nevertheless	nevertheless	ADV
inlawrev-3694	828	2	,	,	PUNCT
inlawrev-3694	828	3	assuming	assume	VERB
inlawrev-3694	828	4	that	that	SCONJ
inlawrev-3694	828	5	a	a	DET
inlawrev-3694	828	6	professional	professional	ADJ
inlawrev-3694	828	7	firm	firm	NOUN
inlawrev-3694	828	8	chooses	choose	VERB
inlawrev-3694	828	9	to	to	PART
inlawrev-3694	828	10	engage	engage	VERB
inlawrev-3694	828	11	in	in	ADP
inlawrev-3694	828	12	promoting	promote	VERB
inlawrev-3694	828	13	listed	list	VERB
inlawrev-3694	828	14	transactions	transaction	NOUN
inlawrev-3694	828	15	and	and	CCONJ
inlawrev-3694	828	16	fails	fail	VERB
inlawrev-3694	828	17	to	to	PART
inlawrev-3694	828	18	furnish	furnish	VERB
inlawrev-3694	828	19	required	required	ADJ
inlawrev-3694	828	20	information	information	NOUN
inlawrev-3694	828	21	,	,	PUNCT
inlawrev-3694	828	22	the	the	DET
inlawrev-3694	828	23	penalty	penalty	NOUN
inlawrev-3694	828	24	is	be	AUX
inlawrev-3694	828	25	fifty	fifty	NUM
inlawrev-3694	828	26	percent	percent	NOUN
inlawrev-3694	828	27	of	of	ADP
inlawrev-3694	828	28	the	the	DET
inlawrev-3694	828	29	gross	gross	ADJ
inlawrev-3694	828	30	income	income	NOUN
inlawrev-3694	828	31	derived	derive	VERB
inlawrev-3694	828	32	by	by	ADP
inlawrev-3694	828	33	the	the	DET
inlawrev-3694	828	34	promoter.^^	promoter.^^	NOUN
inlawrev-3694	828	35	*	*	NOUN
inlawrev-3694	828	36	it	it	PRON
inlawrev-3694	828	37	is	be	AUX
inlawrev-3694	828	38	interesting	interesting	ADJ
inlawrev-3694	828	39	to	to	PART
inlawrev-3694	828	40	note	note	VERB
inlawrev-3694	828	41	that	that	SCONJ
inlawrev-3694	828	42	the	the	DET
inlawrev-3694	828	43	new	new	ADJ
inlawrev-3694	828	44	rules	rule	NOUN
inlawrev-3694	828	45	allow	allow	VERB
inlawrev-3694	828	46	a	a	DET
inlawrev-3694	828	47	tax	tax	NOUN
inlawrev-3694	828	48	advisor	advisor	NOUN
inlawrev-3694	828	49	who	who	PRON
inlawrev-3694	828	50	promotes	promote	VERB
inlawrev-3694	828	51	transactions	transaction	NOUN
inlawrev-3694	828	52	listed	list	VERB
inlawrev-3694	828	53	by	by	ADP
inlawrev-3694	828	54	the	the	DET
inlawrev-3694	828	55	irs	irs	PROPN
inlawrev-3694	828	56	as	as	ADP
inlawrev-3694	828	57	abusive	abusive	ADJ
inlawrev-3694	828	58	,	,	PUNCT
inlawrev-3694	828	59	and	and	CCONJ
inlawrev-3694	828	60	who	who	PRON
inlawrev-3694	828	61	further	far	ADV
inlawrev-3694	828	62	fails	fail	VERB
inlawrev-3694	828	63	to	to	PART
inlawrev-3694	828	64	disclose	disclose	VERB
inlawrev-3694	828	65	as	as	SCONJ
inlawrev-3694	828	66	required	require	VERB
inlawrev-3694	828	67	by	by	ADP
inlawrev-3694	828	68	the	the	DET
inlawrev-3694	828	69	rules	rule	NOUN
inlawrev-3694	828	70	,	,	PUNCT
inlawrev-3694	828	71	to	to	PART
inlawrev-3694	828	72	retain	retain	VERB
inlawrev-3694	828	73	half	half	NOUN
inlawrev-3694	828	74	of	of	ADP
inlawrev-3694	828	75	the	the	DET
inlawrev-3694	828	76	gross	gross	ADJ
inlawrev-3694	828	77	income	income	NOUN
inlawrev-3694	828	78	collected	collect	VERB
inlawrev-3694	828	79	by	by	ADP
inlawrev-3694	828	80	the	the	DET
inlawrev-3694	828	81	advisor	advisor	NOUN
inlawrev-3694	828	82	in	in	ADP
inlawrev-3694	828	83	relation	relation	NOUN
inlawrev-3694	828	84	to	to	ADP
inlawrev-3694	828	85	the	the	DET
inlawrev-3694	828	86	transactions	transaction	NOUN
inlawrev-3694	828	87	.	.	PUNCT
inlawrev-3694	829	1	b.	b.	PROPN
inlawrev-3694	830	1	promotion.—the	promotion.—the	DET
inlawrev-3694	830	2	jobs	job	NOUN
inlawrev-3694	830	3	act	act	VERB
inlawrev-3694	830	4	also	also	ADV
inlawrev-3694	830	5	addresses	address	VERB
inlawrev-3694	830	6	§	§	PROPN
inlawrev-3694	830	7	6700	6700	NUM
inlawrev-3694	830	8	promotion	promotion	NOUN
inlawrev-3694	830	9	penalties	penalty	NOUN
inlawrev-3694	830	10	.	.	PUNCT
inlawrev-3694	831	1	amended	amend	VERB
inlawrev-3694	831	2	§	§	PROPN
inlawrev-3694	831	3	6700(a	6700(a	NUM
inlawrev-3694	831	4	)	)	PUNCT
inlawrev-3694	832	1	provides	provide	VERB
inlawrev-3694	832	2	for	for	ADP
inlawrev-3694	832	3	an	an	DET
inlawrev-3694	832	4	increased	increase	VERB
inlawrev-3694	832	5	penalty	penalty	NOUN
inlawrev-3694	832	6	in	in	ADP
inlawrev-3694	832	7	an	an	DET
inlawrev-3694	832	8	amount	amount	NOUN
inlawrev-3694	832	9	equal	equal	ADJ
inlawrev-3694	832	10	to	to	ADP
inlawrev-3694	832	11	fifty	fifty	NUM
inlawrev-3694	832	12	percent	percent	NOUN
inlawrev-3694	832	13	of	of	ADP
inlawrev-3694	832	14	the	the	DET
inlawrev-3694	832	15	gross	gross	ADJ
inlawrev-3694	832	16	income	income	NOUN
inlawrev-3694	832	17	derived	derive	VERB
inlawrev-3694	832	18	from	from	ADP
inlawrev-3694	832	19	such	such	ADJ
inlawrev-3694	832	20	activity	activity	NOUN
inlawrev-3694	832	21	by	by	ADP
inlawrev-3694	832	22	the	the	DET
inlawrev-3694	832	23	person	person	NOUN
inlawrev-3694	832	24	upon	upon	SCONJ
inlawrev-3694	832	25	whom	whom	PRON
inlawrev-3694	832	26	the	the	DET
inlawrev-3694	832	27	penalty	penalty	NOUN
inlawrev-3694	832	28	is	be	AUX
inlawrev-3694	832	29	imposed.^^^	imposed.^^^	PROPN
inlawrev-3694	832	30	under	under	ADP
inlawrev-3694	832	31	this	this	DET
inlawrev-3694	832	32	new	new	ADJ
inlawrev-3694	832	33	rule	rule	NOUN
inlawrev-3694	832	34	,	,	PUNCT
inlawrev-3694	832	35	even	even	ADV
inlawrev-3694	832	36	assuming	assume	VERB
inlawrev-3694	832	37	that	that	SCONJ
inlawrev-3694	832	38	tax	tax	NOUN
inlawrev-3694	832	39	advisors	advisor	NOUN
inlawrev-3694	832	40	involved	involve	VERB
inlawrev-3694	832	41	in	in	ADP
inlawrev-3694	832	42	promoting	promote	VERB
inlawrev-3694	832	43	future	future	ADJ
inlawrev-3694	832	44	tax	tax	NOUN
inlawrev-3694	832	45	products	product	NOUN
inlawrev-3694	832	46	intentionally	intentionally	ADV
inlawrev-3694	832	47	made	make	VERB
inlawrev-3694	832	48	qualifying	qualify	VERB
inlawrev-3694	832	49	false	false	ADJ
inlawrev-3694	832	50	or	or	CCONJ
inlawrev-3694	832	51	fraudulent	fraudulent	ADJ
inlawrev-3694	832	52	statements	statement	NOUN
inlawrev-3694	832	53	,	,	PUNCT
inlawrev-3694	832	54	the	the	DET
inlawrev-3694	832	55	penalty	penalty	NOUN
inlawrev-3694	832	56	for	for	ADP
inlawrev-3694	832	57	making	make	VERB
inlawrev-3694	832	58	such	such	DET
inlawrev-3694	832	59	a	a	DET
inlawrev-3694	832	60	statement	statement	NOUN
inlawrev-3694	832	61	in	in	ADP
inlawrev-3694	832	62	connection	connection	NOUN
inlawrev-3694	832	63	with	with	ADP
inlawrev-3694	832	64	any	any	PRON
inlawrev-3694	832	65	of	of	ADP
inlawrev-3694	832	66	the	the	DET
inlawrev-3694	832	67	investment	investment	NOUN
inlawrev-3694	832	68	plans	plan	NOUN
inlawrev-3694	832	69	generally	generally	ADV
inlawrev-3694	832	70	does	do	AUX
inlawrev-3694	832	71	not	not	PART
inlawrev-3694	832	72	exceed	exceed	VERB
inlawrev-3694	832	73	one	one	NUM
inlawrev-3694	832	74	half	half	NOUN
inlawrev-3694	832	75	of	of	ADP
inlawrev-3694	832	76	the	the	DET
inlawrev-3694	832	77	fees	fee	NOUN
inlawrev-3694	832	78	derived	derive	VERB
inlawrev-3694	832	79	from	from	ADP
inlawrev-3694	832	80	promoting	promote	VERB
inlawrev-3694	832	81	the	the	DET
inlawrev-3694	832	82	transactions.^^^	transactions.^^^	NOUN
inlawrev-3694	832	83	again	again	ADV
inlawrev-3694	832	84	,	,	PUNCT
inlawrev-3694	832	85	together	together	ADV
inlawrev-3694	832	86	the	the	DET
inlawrev-3694	832	87	four	four	NUM
inlawrev-3694	832	88	products	product	NOUN
inlawrev-3694	832	89	generated	generate	VERB
inlawrev-3694	832	90	fees	fee	NOUN
inlawrev-3694	832	91	for	for	ADP
inlawrev-3694	832	92	kpmg	kpmg	PROPN
inlawrev-3694	832	93	in	in	ADP
inlawrev-3694	832	94	excess	excess	NOUN
inlawrev-3694	832	95	of	of	ADP
inlawrev-3694	832	96	$	$	SYM
inlawrev-3694	832	97	124	124	NUM
inlawrev-3694	832	98	million.^^"^	million.^^"^	NOUN
inlawrev-3694	832	99	under	under	ADP
inlawrev-3694	832	100	the	the	DET
inlawrev-3694	832	101	new	new	ADJ
inlawrev-3694	832	102	rule	rule	NOUN
inlawrev-3694	832	103	,	,	PUNCT
inlawrev-3694	832	104	if	if	SCONJ
inlawrev-3694	832	105	kpmg	kpmg	PROPN
inlawrev-3694	832	106	engaged	engage	VERB
inlawrev-3694	832	107	in	in	ADP
inlawrev-3694	832	108	similar	similar	ADJ
inlawrev-3694	832	109	activities	activity	NOUN
inlawrev-3694	832	110	,	,	PUNCT
inlawrev-3694	832	111	kpmg	kpmg	PROPN
inlawrev-3694	832	112	would	would	AUX
inlawrev-3694	832	113	be	be	AUX
inlawrev-3694	832	114	subject	subject	ADJ
inlawrev-3694	832	115	to	to	ADP
inlawrev-3694	832	116	penalties	penalty	NOUN
inlawrev-3694	832	117	in	in	ADP
inlawrev-3694	832	118	an	an	DET
inlawrev-3694	832	119	amount	amount	NOUN
inlawrev-3694	832	120	approximately	approximately	ADV
inlawrev-3694	832	121	equal	equal	ADJ
inlawrev-3694	832	122	to	to	ADP
inlawrev-3694	832	123	$	$	SYM
inlawrev-3694	832	124	62	62	NUM
inlawrev-3694	832	125	million	million	NUM
inlawrev-3694	832	126	.	.	PUNCT
inlawrev-3694	833	1	although	although	SCONJ
inlawrev-3694	833	2	this	this	DET
inlawrev-3694	833	3	penalty	penalty	NOUN
inlawrev-3694	833	4	is	be	AUX
inlawrev-3694	833	5	substantially	substantially	ADV
inlawrev-3694	833	6	higher	high	ADJ
inlawrev-3694	833	7	than	than	ADP
inlawrev-3694	833	8	the	the	DET
inlawrev-3694	833	9	penalties	penalty	NOUN
inlawrev-3694	833	10	imposed	impose	VERB
inlawrev-3694	833	11	under	under	ADP
inlawrev-3694	833	12	prior	prior	ADJ
inlawrev-3694	833	13	law	law	NOUN
inlawrev-3694	833	14	,	,	PUNCT
inlawrev-3694	833	15	the	the	DET
inlawrev-3694	833	16	penalty	penalty	NOUN
inlawrev-3694	833	17	allows	allow	VERB
inlawrev-3694	833	18	future	future	ADJ
inlawrev-3694	833	19	shelter	shelter	NOUN
inlawrev-3694	833	20	promoters	promoter	NOUN
inlawrev-3694	833	21	to	to	PART
inlawrev-3694	833	22	retain	retain	VERB
inlawrev-3694	833	23	half	half	NOUN
inlawrev-3694	833	24	of	of	ADP
inlawrev-3694	833	25	the	the	DET
inlawrev-3694	833	26	total	total	ADJ
inlawrev-3694	833	27	fees	fee	NOUN
inlawrev-3694	833	28	collected	collect	VERB
inlawrev-3694	833	29	in	in	ADP
inlawrev-3694	833	30	relation	relation	NOUN
inlawrev-3694	833	31	to	to	ADP
inlawrev-3694	833	32	their	their	PRON
inlawrev-3694	833	33	activities	activity	NOUN
inlawrev-3694	833	34	.	.	PUNCT
inlawrev-3694	834	1	while	while	SCONJ
inlawrev-3694	834	2	the	the	DET
inlawrev-3694	834	3	penalty	penalty	NOUN
inlawrev-3694	834	4	would	would	AUX
inlawrev-3694	834	5	serve	serve	VERB
inlawrev-3694	834	6	as	as	ADP
inlawrev-3694	834	7	a	a	DET
inlawrev-3694	834	8	deterrence	deterrence	NOUN
inlawrev-3694	834	9	to	to	ADP
inlawrev-3694	834	10	some	some	DET
inlawrev-3694	834	11	promoters	promoter	NOUN
inlawrev-3694	834	12	,	,	PUNCT
inlawrev-3694	834	13	others	other	NOUN
inlawrev-3694	834	14	may	may	AUX
inlawrev-3694	834	15	view	view	VERB
inlawrev-3694	834	16	it	it	PRON
inlawrev-3694	834	17	only	only	ADV
inlawrev-3694	834	18	as	as	ADP
inlawrev-3694	834	19	a	a	DET
inlawrev-3694	834	20	cost	cost	NOUN
inlawrev-3694	834	21	of	of	ADP
inlawrev-3694	834	22	doing	do	VERB
inlawrev-3694	834	23	business.^^^	business.^^^	VERB
inlawrev-3694	834	24	the	the	DET
inlawrev-3694	834	25	penalty	penalty	NOUN
inlawrev-3694	834	26	for	for	ADP
inlawrev-3694	834	27	aiding	aid	VERB
inlawrev-3694	834	28	and	and	CCONJ
inlawrev-3694	834	29	abetting	abet	VERB
inlawrev-3694	834	30	with	with	ADP
inlawrev-3694	834	31	respect	respect	NOUN
inlawrev-3694	834	32	to	to	ADP
inlawrev-3694	834	33	an	an	DET
inlawrev-3694	834	34	individual	individual	NOUN
inlawrev-3694	834	35	's	's	PART
inlawrev-3694	834	36	tax	tax	NOUN
inlawrev-3694	834	37	liability	liability	NOUN
inlawrev-3694	834	38	is	be	AUX
inlawrev-3694	834	39	$	$	SYM
inlawrev-3694	834	40	1000.^^^	1000.^^^	NUM
inlawrev-3694	834	41	the	the	DET
inlawrev-3694	834	42	penalty	penalty	NOUN
inlawrev-3694	834	43	increases	increase	VERB
inlawrev-3694	834	44	to	to	ADP
inlawrev-3694	834	45	$	$	SYM
inlawrev-3694	834	46	10,000	10,000	NUM
inlawrev-3694	834	47	if	if	SCONJ
inlawrev-3694	834	48	the	the	DET
inlawrev-3694	834	49	aiding	aiding	NOUN
inlawrev-3694	834	50	and	and	CCONJ
inlawrev-3694	834	51	abetting	abet	VERB
inlawrev-3694	834	52	is	be	AUX
inlawrev-3694	834	53	with	with	ADP
inlawrev-3694	834	54	respect	respect	NOUN
inlawrev-3694	834	55	to	to	ADP
inlawrev-3694	834	56	a	a	DET
inlawrev-3694	834	57	corporation	corporation	NOUN
inlawrev-3694	834	58	's	's	PART
inlawrev-3694	834	59	tax	tax	NOUN
inlawrev-3694	834	60	liability.^	liability.^	NUM
inlawrev-3694	834	61	°	°	NOUN
inlawrev-3694	834	62	^	^	PUNCT
inlawrev-3694	834	63	again	again	ADV
inlawrev-3694	834	64	,	,	PUNCT
inlawrev-3694	834	65	kpmg	kpmg	PROPN
inlawrev-3694	834	66	's	's	PART
inlawrev-3694	834	67	fees	fee	NOUN
inlawrev-3694	834	68	were	be	AUX
inlawrev-3694	834	69	in	in	ADP
inlawrev-3694	834	70	excess	excess	NOUN
inlawrev-3694	834	71	of	of	ADP
inlawrev-3694	834	72	$	$	SYM
inlawrev-3694	834	73	124	124	NUM
inlawrev-3694	834	74	million	million	NUM
inlawrev-3694	834	75	.	.	PUNCT
inlawrev-3694	835	1	^^^	^^^	PUNCT
inlawrev-3694	835	2	if	if	SCONJ
inlawrev-3694	835	3	,	,	PUNCT
inlawrev-3694	835	4	for	for	ADP
inlawrev-3694	835	5	this	this	DET
inlawrev-3694	835	6	purpose	purpose	NOUN
inlawrev-3694	835	7	,	,	PUNCT
inlawrev-3694	835	8	we	we	PRON
inlawrev-3694	835	9	assume	assume	VERB
inlawrev-3694	835	10	that	that	SCONJ
inlawrev-3694	835	11	there	there	PRON
inlawrev-3694	835	12	were	be	VERB
inlawrev-3694	835	13	500	500	NUM
inlawrev-3694	835	14	corporate	corporate	ADJ
inlawrev-3694	835	15	taxpayers	taxpayer	NOUN
inlawrev-3694	835	16	that	that	PRON
inlawrev-3694	835	17	had	have	AUX
inlawrev-3694	835	18	relied	rely	VERB
inlawrev-3694	835	19	on	on	ADP
inlawrev-3694	835	20	the	the	DET
inlawrev-3694	835	21	transactions	transaction	NOUN
inlawrev-3694	835	22	to	to	PART
inlawrev-3694	835	23	report	report	VERB
inlawrev-3694	835	24	reduced	reduce	VERB
inlawrev-3694	835	25	federal	federal	ADJ
inlawrev-3694	835	26	income	income	NOUN
inlawrev-3694	835	27	taxes	taxis	NOUN
inlawrev-3694	835	28	on	on	ADP
inlawrev-3694	835	29	their	their	PRON
inlawrev-3694	835	30	returns	return	NOUN
inlawrev-3694	835	31	,	,	PUNCT
inlawrev-3694	835	32	the	the	DET
inlawrev-3694	835	33	penalties	penalty	NOUN
inlawrev-3694	835	34	imposed	impose	VERB
inlawrev-3694	835	35	on	on	ADP
inlawrev-3694	835	36	kpmg	kpmg	PROPN
inlawrev-3694	835	37	for	for	ADP
inlawrev-3694	835	38	aiding	aid	VERB
inlawrev-3694	835	39	and	and	CCONJ
inlawrev-3694	835	40	abetting	abet	VERB
inlawrev-3694	835	41	would	would	AUX
inlawrev-3694	835	42	amount	amount	VERB
inlawrev-3694	835	43	to	to	ADP
inlawrev-3694	835	44	no	no	DET
inlawrev-3694	835	45	more	more	ADJ
inlawrev-3694	835	46	than	than	ADP
inlawrev-3694	835	47	$	$	SYM
inlawrev-3694	835	48	5	5	NUM
inlawrev-3694	835	49	million	million	NUM
inlawrev-3694	835	50	.	.	PUNCT
inlawrev-3694	836	1	the	the	DET
inlawrev-3694	836	2	$	$	SYM
inlawrev-3694	836	3	5	5	NUM
inlawrev-3694	836	4	million	million	NUM
inlawrev-3694	836	5	penalty	penalty	NOUN
inlawrev-3694	836	6	would	would	AUX
inlawrev-3694	836	7	represent	represent	VERB
inlawrev-3694	836	8	slightly	slightly	ADV
inlawrev-3694	836	9	more	more	ADJ
inlawrev-3694	836	10	than	than	ADP
inlawrev-3694	836	11	four	four	NUM
inlawrev-3694	836	12	percent	percent	NOUN
inlawrev-3694	836	13	of	of	ADP
inlawrev-3694	836	14	the	the	DET
inlawrev-3694	836	15	overall	overall	ADJ
inlawrev-3694	836	16	fees	fee	NOUN
inlawrev-3694	836	17	collected	collect	VERB
inlawrev-3694	836	18	by	by	ADP
inlawrev-3694	836	19	201	201	NUM
inlawrev-3694	836	20	.	.	PUNCT
inlawrev-3694	837	1	i	i	PRON
inlawrev-3694	837	2	d.	d.	PROPN
inlawrev-3694	837	3	§	§	PROPN
inlawrev-3694	837	4	6707(b)(2)(b	6707(b)(2)(b	NUM
inlawrev-3694	837	5	)	)	PUNCT
inlawrev-3694	837	6	.	.	PUNCT
inlawrev-3694	838	1	the	the	DET
inlawrev-3694	838	2	penalty	penalty	NOUN
inlawrev-3694	838	3	increases	increase	VERB
inlawrev-3694	838	4	to	to	ADP
inlawrev-3694	838	5	seventy	seventy	NUM
inlawrev-3694	838	6	-	-	PUNCT
inlawrev-3694	838	7	five	five	NUM
inlawrev-3694	838	8	percent	percent	NOUN
inlawrev-3694	838	9	where	where	SCONJ
inlawrev-3694	838	10	the	the	DET
inlawrev-3694	838	11	transaction	transaction	NOUN
inlawrev-3694	838	12	in	in	ADP
inlawrev-3694	838	13	question	question	NOUN
inlawrev-3694	838	14	is	be	AUX
inlawrev-3694	838	15	a	a	DET
inlawrev-3694	838	16	listed	list	VERB
inlawrev-3694	838	17	transaction	transaction	NOUN
inlawrev-3694	838	18	and	and	CCONJ
inlawrev-3694	838	19	the	the	DET
inlawrev-3694	838	20	taxpayer	taxpayer	NOUN
inlawrev-3694	838	21	intentionally	intentionally	ADV
inlawrev-3694	838	22	disregards	disregard	VERB
inlawrev-3694	838	23	the	the	DET
inlawrev-3694	838	24	disclosure	disclosure	NOUN
inlawrev-3694	838	25	rule	rule	NOUN
inlawrev-3694	838	26	.	.	PUNCT
inlawrev-3694	839	1	202	202	X
inlawrev-3694	839	2	.	.	PUNCT
inlawrev-3694	840	1	m§	m§	PROPN
inlawrev-3694	840	2	6700(a	6700(a	NUM
inlawrev-3694	840	3	)	)	PUNCT
inlawrev-3694	840	4	203	203	NUM
inlawrev-3694	840	5	.	.	PUNCT
inlawrev-3694	841	1	see	see	VERB
inlawrev-3694	841	2	i	i	PRON
inlawrev-3694	841	3	d.	d.	PROPN
inlawrev-3694	841	4	204	204	NUM
inlawrev-3694	841	5	.	.	PUNCT
inlawrev-3694	842	1	role	role	NOUN
inlawrev-3694	842	2	of	of	ADP
inlawrev-3694	842	3	accountants	accountant	NOUN
inlawrev-3694	842	4	,	,	PUNCT
inlawrev-3694	842	5	supra	supra	PROPN
inlawrev-3694	842	6	note	note	PROPN
inlawrev-3694	842	7	164	164	NUM
inlawrev-3694	842	8	,	,	PUNCT
inlawrev-3694	842	9	at	at	ADP
inlawrev-3694	842	10	3	3	NUM
inlawrev-3694	842	11	.	.	NOUN
inlawrev-3694	842	12	205	205	NUM
inlawrev-3694	842	13	.	.	PUNCT
inlawrev-3694	843	1	see	see	VERB
inlawrev-3694	843	2	1	1	NUM
inlawrev-3694	843	3	50	50	NUM
inlawrev-3694	843	4	cong.rec	cong.rec	NOUN
inlawrev-3694	843	5	.	.	PUNCT
inlawrev-3694	844	1	si	si	PROPN
inlawrev-3694	844	2	1,191	1,191	NUM
inlawrev-3694	844	3	-	-	SYM
inlawrev-3694	844	4	203	203	NUM
inlawrev-3694	844	5	(	(	PUNCT
inlawrev-3694	844	6	oct	oct	PROPN
inlawrev-3694	844	7	.	.	PROPN
inlawrev-3694	844	8	1	1	NUM
inlawrev-3694	844	9	1	1	NUM
inlawrev-3694	844	10	,	,	PUNCT
inlawrev-3694	844	11	2004	2004	NUM
inlawrev-3694	844	12	)	)	PUNCT
inlawrev-3694	844	13	(	(	PUNCT
inlawrev-3694	844	14	statement	statement	NOUN
inlawrev-3694	844	15	ofsenator	ofsenator	NOUN
inlawrev-3694	844	16	levin	levin	PROPN
inlawrev-3694	844	17	indicating	indicating	PROPN
inlawrev-3694	844	18	:	:	PUNCT
inlawrev-3694	844	19	"	"	PUNCT
inlawrev-3694	844	20	the	the	DET
inlawrev-3694	844	21	amendment	amendment	NOUN
inlawrev-3694	844	22	.	.	PUNCT
inlawrev-3694	844	23	.	.	PUNCT
inlawrev-3694	845	1	.	.	PUNCT
inlawrev-3694	845	2	,	,	PUNCT
inlawrev-3694	846	1	which	which	PRON
inlawrev-3694	846	2	became	become	VERB
inlawrev-3694	846	3	part	part	NOUN
inlawrev-3694	846	4	of	of	ADP
inlawrev-3694	846	5	the	the	DET
inlawrev-3694	846	6	senate	senate	PROPN
inlawrev-3694	846	7	bill	bill	NOUN
inlawrev-3694	846	8	,	,	PUNCT
inlawrev-3694	846	9	set	set	VERB
inlawrev-3694	846	10	the	the	DET
inlawrev-3694	846	11	penalty	penalty	NOUN
inlawrev-3694	846	12	on	on	ADP
inlawrev-3694	846	13	an	an	DET
inlawrev-3694	846	14	abusive	abusive	ADJ
inlawrev-3694	846	15	tax	tax	NOUN
inlawrev-3694	846	16	shelter	shelter	NOUN
inlawrev-3694	846	17	promoter	promoter	NOUN
inlawrev-3694	846	18	at	at	ADP
inlawrev-3694	846	19	100	100	NUM
inlawrev-3694	846	20	percent	percent	NOUN
inlawrev-3694	846	21	of	of	ADP
inlawrev-3694	846	22	the	the	DET
inlawrev-3694	846	23	fees	fee	NOUN
inlawrev-3694	846	24	earned	earn	VERB
inlawrev-3694	846	25	from	from	ADP
inlawrev-3694	846	26	the	the	DET
inlawrev-3694	846	27	abusive	abusive	ADJ
inlawrev-3694	846	28	shelter	shelter	NOUN
inlawrev-3694	846	29	.	.	PUNCT
inlawrev-3694	847	1	.	.	PUNCT
inlawrev-3694	848	1	.	.	PUNCT
inlawrev-3694	849	1	.	.	PUNCT
inlawrev-3694	850	1	but	but	CCONJ
inlawrev-3694	850	2	that	that	DET
inlawrev-3694	850	3	provision	provision	NOUN
inlawrev-3694	850	4	was	be	AUX
inlawrev-3694	850	5	cut	cut	VERB
inlawrev-3694	850	6	in	in	ADP
inlawrev-3694	850	7	half	half	NOUN
inlawrev-3694	850	8	in	in	ADP
inlawrev-3694	850	9	this	this	DET
inlawrev-3694	850	10	conference	conference	NOUN
inlawrev-3694	850	11	report	report	NOUN
inlawrev-3694	850	12	,	,	PUNCT
inlawrev-3694	850	13	setting	set	VERB
inlawrev-3694	850	14	the	the	DET
inlawrev-3694	850	15	penalty	penalty	NOUN
inlawrev-3694	850	16	at	at	ADP
inlawrev-3694	850	17	50	50	NUM
inlawrev-3694	850	18	percent	percent	NOUN
inlawrev-3694	850	19	of	of	ADP
inlawrev-3694	850	20	the	the	DET
inlawrev-3694	850	21	fees	fee	NOUN
inlawrev-3694	850	22	earned	earn	VERB
inlawrev-3694	850	23	,	,	PUNCT
inlawrev-3694	850	24	meaning	mean	VERB
inlawrev-3694	850	25	the	the	DET
inlawrev-3694	850	26	promoters	promoter	NOUN
inlawrev-3694	850	27	of	of	ADP
inlawrev-3694	850	28	abusive	abusive	ADJ
inlawrev-3694	850	29	shelters	shelter	NOUN
inlawrev-3694	850	30	get	get	VERB
inlawrev-3694	850	31	to	to	PART
inlawrev-3694	850	32	keep	keep	VERB
inlawrev-3694	850	33	half	half	NOUN
inlawrev-3694	850	34	of	of	ADP
inlawrev-3694	850	35	their	their	PRON
inlawrev-3694	850	36	gain	gain	NOUN
inlawrev-3694	850	37	.	.	PUNCT
inlawrev-3694	851	1	"	"	PUNCT
inlawrev-3694	851	2	)	)	PUNCT
inlawrev-3694	851	3	.	.	PUNCT
inlawrev-3694	852	1	206	206	NUM
inlawrev-3694	852	2	.	.	PUNCT
inlawrev-3694	852	3	i.r.c	i.r.c	NOUN
inlawrev-3694	852	4	.	.	PUNCT
inlawrev-3694	853	1	§	§	PROPN
inlawrev-3694	853	2	6701(b)(1	6701(b)(1	NUM
inlawrev-3694	853	3	)	)	PUNCT
inlawrev-3694	853	4	.	.	PUNCT
inlawrev-3694	854	1	207	207	NUM
inlawrev-3694	854	2	.	.	PUNCT
inlawrev-3694	855	1	/j	/j	INTJ
inlawrev-3694	855	2	.	.	PUNCT
inlawrev-3694	856	1	§	§	PROPN
inlawrev-3694	856	2	6701(b)(2	6701(b)(2	NOUN
inlawrev-3694	856	3	)	)	PUNCT
inlawrev-3694	856	4	.	.	PUNCT
inlawrev-3694	857	1	208	208	NUM
inlawrev-3694	857	2	.	.	PUNCT
inlawrev-3694	857	3	role	role	NOUN
inlawrev-3694	857	4	of	of	ADP
inlawrev-3694	857	5	accountants	accountant	NOUN
inlawrev-3694	857	6	,	,	PUNCT
inlawrev-3694	857	7	supra	supra	PROPN
inlawrev-3694	857	8	note	note	PROPN
inlawrev-3694	857	9	164	164	NUM
inlawrev-3694	857	10	,	,	PUNCT
inlawrev-3694	857	11	at	at	ADP
inlawrev-3694	857	12	3	3	NUM
inlawrev-3694	857	13	.	.	NUM
inlawrev-3694	857	14	2005	2005	NUM
inlawrev-3694	857	15	]	]	PUNCT
inlawrev-3694	857	16	tax	tax	NOUN
inlawrev-3694	857	17	motivated	motivate	VERB
inlawrev-3694	857	18	transactions	transaction	NOUN
inlawrev-3694	857	19	327	327	NUM
inlawrev-3694	857	20	kpmg	kpmg	NOUN
inlawrev-3694	857	21	in	in	ADP
inlawrev-3694	857	22	the	the	DET
inlawrev-3694	857	23	transaction	transaction	NOUN
inlawrev-3694	857	24	.	.	PUNCT
inlawrev-3694	858	1	while	while	SCONJ
inlawrev-3694	858	2	four	four	NUM
inlawrev-3694	858	3	percent	percent	NOUN
inlawrev-3694	858	4	of	of	ADP
inlawrev-3694	858	5	the	the	DET
inlawrev-3694	858	6	fees	fee	NOUN
inlawrev-3694	858	7	collected	collect	VERB
inlawrev-3694	858	8	is	be	AUX
inlawrev-3694	858	9	not	not	PART
inlawrev-3694	858	10	meaningless	meaningless	ADJ
inlawrev-3694	858	11	,	,	PUNCT
inlawrev-3694	858	12	it	it	PRON
inlawrev-3694	858	13	would	would	AUX
inlawrev-3694	858	14	also	also	ADV
inlawrev-3694	858	15	not	not	PART
inlawrev-3694	858	16	appear	appear	VERB
inlawrev-3694	858	17	to	to	PART
inlawrev-3694	858	18	be	be	AUX
inlawrev-3694	858	19	the	the	DET
inlawrev-3694	858	20	kind	kind	NOUN
inlawrev-3694	858	21	of	of	ADP
inlawrev-3694	858	22	penalty	penalty	NOUN
inlawrev-3694	858	23	that	that	PRON
inlawrev-3694	858	24	might	might	AUX
inlawrev-3694	858	25	persuade	persuade	VERB
inlawrev-3694	858	26	would	would	AUX
inlawrev-3694	858	27	-	-	PUNCT
inlawrev-3694	858	28	be	be	AUX
inlawrev-3694	858	29	tax	tax	NOUN
inlawrev-3694	858	30	shelter	shelter	NOUN
inlawrev-3694	858	31	promoters	promoter	NOUN
inlawrev-3694	858	32	from	from	ADP
inlawrev-3694	858	33	engaging	engage	VERB
inlawrev-3694	858	34	in	in	ADP
inlawrev-3694	858	35	promotion	promotion	NOUN
inlawrev-3694	858	36	activities	activity	NOUN
inlawrev-3694	858	37	.	.	PUNCT
inlawrev-3694	859	1	in	in	ADP
inlawrev-3694	859	2	.	.	PUNCT
inlawrev-3694	860	1	focusing	focus	VERB
inlawrev-3694	860	2	on	on	ADP
inlawrev-3694	860	3	the	the	DET
inlawrev-3694	860	4	ethical	ethical	ADJ
inlawrev-3694	860	5	problem	problem	NOUN
inlawrev-3694	860	6	scholars	scholar	NOUN
inlawrev-3694	860	7	and	and	CCONJ
inlawrev-3694	860	8	commentators	commentator	NOUN
inlawrev-3694	860	9	have	have	AUX
inlawrev-3694	860	10	attempted	attempt	VERB
inlawrev-3694	860	11	to	to	PART
inlawrev-3694	860	12	explain	explain	VERB
inlawrev-3694	860	13	the	the	DET
inlawrev-3694	860	14	recent	recent	ADJ
inlawrev-3694	860	15	increase	increase	NOUN
inlawrev-3694	860	16	in	in	ADP
inlawrev-3694	860	17	tax	tax	NOUN
inlawrev-3694	860	18	shelter	shelter	NOUN
inlawrev-3694	860	19	activity	activity	NOUN
inlawrev-3694	860	20	by	by	ADP
inlawrev-3694	860	21	focusing	focus	VERB
inlawrev-3694	860	22	on	on	ADP
inlawrev-3694	860	23	congressional	congressional	ADJ
inlawrev-3694	860	24	inactivity	inactivity	NOUN
inlawrev-3694	860	25	,	,	PUNCT
inlawrev-3694	860	26	inadequacies	inadequacy	NOUN
inlawrev-3694	860	27	in	in	ADP
inlawrev-3694	860	28	the	the	DET
inlawrev-3694	860	29	judicially	judicially	ADV
inlawrev-3694	860	30	created	create	VERB
inlawrev-3694	860	31	tests	test	NOUN
inlawrev-3694	860	32	for	for	ADP
inlawrev-3694	860	33	identifying	identify	VERB
inlawrev-3694	860	34	tax	tax	NOUN
inlawrev-3694	860	35	motivated	motivate	VERB
inlawrev-3694	860	36	transactions	transaction	NOUN
inlawrev-3694	860	37	,	,	PUNCT
inlawrev-3694	860	38	and	and	CCONJ
inlawrev-3694	860	39	an	an	DET
inlawrev-3694	860	40	apparent	apparent	ADJ
inlawrev-3694	860	41	failure	failure	NOUN
inlawrev-3694	860	42	on	on	ADP
inlawrev-3694	860	43	the	the	DET
inlawrev-3694	860	44	part	part	NOUN
inlawrev-3694	860	45	of	of	ADP
inlawrev-3694	860	46	practitioners	practitioner	NOUN
inlawrev-3694	860	47	to	to	PART
inlawrev-3694	860	48	respect	respect	VERB
inlawrev-3694	860	49	the	the	DET
inlawrev-3694	860	50	relevant	relevant	ADJ
inlawrev-3694	860	51	ethical	ethical	ADJ
inlawrev-3694	860	52	rules	rule	NOUN
inlawrev-3694	860	53	imposed	impose	VERB
inlawrev-3694	860	54	upon	upon	SCONJ
inlawrev-3694	860	55	the	the	DET
inlawrev-3694	860	56	profession	profession	NOUN
inlawrev-3694	860	57	.	.	PUNCT
inlawrev-3694	861	1	one	one	NUM
inlawrev-3694	861	2	commentator	commentator	NOUN
inlawrev-3694	861	3	notes	note	VERB
inlawrev-3694	861	4	the	the	DET
inlawrev-3694	861	5	recent	recent	ADJ
inlawrev-3694	861	6	resurgence	resurgence	NOUN
inlawrev-3694	861	7	of	of	ADP
inlawrev-3694	861	8	tax	tax	NOUN
inlawrev-3694	861	9	sheltering	shelter	VERB
inlawrev-3694	861	10	activity	activity	NOUN
inlawrev-3694	861	11	arguing	argue	VERB
inlawrev-3694	861	12	that	that	SCONJ
inlawrev-3694	861	13	a	a	DET
inlawrev-3694	861	14	^'confluence	^'confluence	NOUN
inlawrev-3694	861	15	of	of	ADP
inlawrev-3694	861	16	astonishing	astonishing	ADJ
inlawrev-3694	861	17	taxpayer	taxpayer	NOUN
inlawrev-3694	861	18	sophistication	sophistication	NOUN
inlawrev-3694	861	19	and	and	CCONJ
inlawrev-3694	861	20	a	a	DET
inlawrev-3694	861	21	host	host	NOUN
inlawrev-3694	861	22	oftax	oftax	NOUN
inlawrev-3694	861	23	avoidance	avoidance	NOUN
inlawrev-3694	861	24	opportunities	opportunity	NOUN
inlawrev-3694	861	25	buried	bury	VERB
inlawrev-3694	861	26	in	in	ADP
inlawrev-3694	861	27	a	a	DET
inlawrev-3694	861	28	bewilderingly	bewilderingly	ADV
inlawrev-3694	861	29	complex	complex	ADJ
inlawrev-3694	861	30	[	[	X
inlawrev-3694	861	31	code	code	NOUN
inlawrev-3694	861	32	]	]	X
inlawrev-3694	861	33	,	,	PUNCT
inlawrev-3694	861	34	along	along	ADP
inlawrev-3694	861	35	with	with	ADP
inlawrev-3694	861	36	a	a	DET
inlawrev-3694	861	37	sentiment	sentiment	NOUN
inlawrev-3694	861	38	that	that	PRON
inlawrev-3694	861	39	the	the	DET
inlawrev-3694	861	40	code	code	NOUN
inlawrev-3694	861	41	has	have	AUX
inlawrev-3694	861	42	become	become	VERB
inlawrev-3694	861	43	fundamentally	fundamentally	ADV
inlawrev-3694	861	44	unfair	unfair	ADJ
inlawrev-3694	861	45	,	,	PUNCT
inlawrev-3694	861	46	"	"	PUNCT
inlawrev-3694	861	47	has	have	AUX
inlawrev-3694	861	48	induced	induce	VERB
inlawrev-3694	861	49	taxpayers	taxpayer	NOUN
inlawrev-3694	861	50	to	to	PART
inlawrev-3694	861	51	engage	engage	VERB
inlawrev-3694	861	52	in	in	ADP
inlawrev-3694	861	53	tax	tax	NOUN
inlawrev-3694	861	54	motivated	motivated	ADJ
inlawrev-3694	861	55	transactions.^^^	transactions.^^^	NOUN
inlawrev-3694	861	56	the	the	DET
inlawrev-3694	861	57	same	same	ADJ
inlawrev-3694	861	58	commentator	commentator	NOUN
inlawrev-3694	861	59	suggests	suggest	VERB
inlawrev-3694	861	60	the	the	DET
inlawrev-3694	861	61	solution	solution	NOUN
inlawrev-3694	861	62	may	may	AUX
inlawrev-3694	861	63	lie	lie	VERB
inlawrev-3694	861	64	not	not	PART
inlawrev-3694	861	65	in	in	ADP
inlawrev-3694	861	66	attacking	attack	VERB
inlawrev-3694	861	67	taxpayers	taxpayer	NOUN
inlawrev-3694	861	68	'	'	PART
inlawrev-3694	861	69	abilities	ability	NOUN
inlawrev-3694	861	70	to	to	PART
inlawrev-3694	861	71	avoid	avoid	VERB
inlawrev-3694	861	72	or	or	CCONJ
inlawrev-3694	861	73	evade	evade	VERB
inlawrev-3694	861	74	taxes	taxis	NOUN
inlawrev-3694	861	75	,	,	PUNCT
inlawrev-3694	861	76	but	but	CCONJ
inlawrev-3694	861	77	in	in	ADP
inlawrev-3694	861	78	reducing	reduce	VERB
inlawrev-3694	861	79	their	their	PRON
inlawrev-3694	861	80	willingness	willingness	NOUN
inlawrev-3694	861	81	to	to	PART
inlawrev-3694	861	82	do	do	AUX
inlawrev-3694	861	83	so	so	ADV
inlawrev-3694	861	84	.	.	PUNCT
inlawrev-3694	862	1	further	far	ADV
inlawrev-3694	862	2	,	,	PUNCT
inlawrev-3694	862	3	this	this	PRON
inlawrev-3694	862	4	"	"	PUNCT
inlawrev-3694	862	5	may	may	AUX
inlawrev-3694	862	6	require	require	VERB
inlawrev-3694	862	7	fundamentally	fundamentally	ADV
inlawrev-3694	862	8	rethinking	rethink	VERB
inlawrev-3694	862	9	u.s	u.s	PROPN
inlawrev-3694	862	10	.	.	PROPN
inlawrev-3694	862	11	taxation	taxation	NOUN
inlawrev-3694	862	12	principals	principal	NOUN
inlawrev-3694	862	13	to	to	PART
inlawrev-3694	862	14	focus	focus	VERB
inlawrev-3694	862	15	on	on	ADP
inlawrev-3694	862	16	economic	economic	ADJ
inlawrev-3694	862	17	income	income	NOUN
inlawrev-3694	862	18	or	or	CCONJ
inlawrev-3694	862	19	to	to	PART
inlawrev-3694	862	20	abandon	abandon	VERB
inlawrev-3694	862	21	income	income	NOUN
inlawrev-3694	862	22	as	as	ADP
inlawrev-3694	862	23	a	a	DET
inlawrev-3694	862	24	tax	tax	NOUN
inlawrev-3694	862	25	base	base	NOUN
inlawrev-3694	862	26	altogether	altogether	ADV
inlawrev-3694	862	27	.	.	PUNCT
inlawrev-3694	862	28	"^^^	"^^^	PUNCT
inlawrev-3694	863	1	in	in	ADP
inlawrev-3694	863	2	relation	relation	NOUN
inlawrev-3694	863	3	to	to	ADP
inlawrev-3694	863	4	judicial	judicial	ADJ
inlawrev-3694	863	5	efforts	effort	NOUN
inlawrev-3694	863	6	,	,	PUNCT
inlawrev-3694	863	7	the	the	DET
inlawrev-3694	863	8	united	united	PROPN
inlawrev-3694	863	9	states	states	PROPN
inlawrev-3694	863	10	supreme	supreme	PROPN
inlawrev-3694	863	11	court	court	PROPN
inlawrev-3694	863	12	appears	appear	VERB
inlawrev-3694	863	13	to	to	PART
inlawrev-3694	863	14	be	be	AUX
inlawrev-3694	863	15	reluctant	reluctant	ADJ
inlawrev-3694	863	16	to	to	PART
inlawrev-3694	863	17	provide	provide	VERB
inlawrev-3694	863	18	further	further	ADJ
inlawrev-3694	863	19	guidance	guidance	NOUN
inlawrev-3694	863	20	as	as	ADP
inlawrev-3694	863	21	to	to	ADP
inlawrev-3694	863	22	the	the	DET
inlawrev-3694	863	23	definition	definition	NOUN
inlawrev-3694	863	24	of	of	ADP
inlawrev-3694	863	25	a	a	DET
inlawrev-3694	863	26	sham	sham	NOUN
inlawrev-3694	863	27	transaction.^^	transaction.^^	NUM
inlawrev-3694	863	28	^	^	PUNCT
inlawrev-3694	863	29	commentators	commentator	NOUN
inlawrev-3694	863	30	have	have	AUX
inlawrev-3694	863	31	also	also	ADV
inlawrev-3694	863	32	pointed	point	VERB
inlawrev-3694	863	33	to	to	ADP
inlawrev-3694	863	34	the	the	DET
inlawrev-3694	863	35	shift	shift	NOUN
inlawrev-3694	863	36	in	in	ADP
inlawrev-3694	863	37	the	the	DET
inlawrev-3694	863	38	manner	manner	NOUN
inlawrev-3694	863	39	in	in	ADP
inlawrev-3694	863	40	which	which	PRON
inlawrev-3694	863	41	courts	court	NOUN
inlawrev-3694	863	42	should	should	AUX
inlawrev-3694	863	43	interpret	interpret	VERB
inlawrev-3694	863	44	statutes	statute	NOUN
inlawrev-3694	863	45	focusing	focus	VERB
inlawrev-3694	863	46	on	on	ADP
inlawrev-3694	863	47	textualist	textualist	NOUN
inlawrev-3694	863	48	versus	versus	ADP
inlawrev-3694	863	49	non	non	ADJ
inlawrev-3694	863	50	-	-	ADJ
inlawrev-3694	863	51	textualist	textualist	ADJ
inlawrev-3694	863	52	points	point	NOUN
inlawrev-3694	863	53	of	of	ADP
inlawrev-3694	863	54	view.^^^	view.^^^	PROPN
inlawrev-3694	863	55	generally	generally	ADV
inlawrev-3694	863	56	,	,	PUNCT
inlawrev-3694	863	57	under	under	ADP
inlawrev-3694	863	58	the	the	DET
inlawrev-3694	863	59	former	former	ADJ
inlawrev-3694	863	60	theory	theory	NOUN
inlawrev-3694	863	61	,	,	PUNCT
inlawrev-3694	863	62	a	a	DET
inlawrev-3694	863	63	textualist	textualist	NOUN
inlawrev-3694	863	64	"	"	PUNCT
inlawrev-3694	863	65	searches	search	NOUN
inlawrev-3694	863	66	for	for	ADP
inlawrev-3694	863	67	the	the	DET
inlawrev-3694	863	68	meaning	meaning	NOUN
inlawrev-3694	863	69	of	of	ADP
inlawrev-3694	863	70	words	word	NOUN
inlawrev-3694	863	71	used	use	VERB
inlawrev-3694	863	72	in	in	ADP
inlawrev-3694	863	73	a	a	DET
inlawrev-3694	863	74	statute	statute	NOUN
inlawrev-3694	863	75	,	,	PUNCT
inlawrev-3694	863	76	"	"	PUNCT
inlawrev-3694	863	77	examining	examine	VERB
inlawrev-3694	863	78	the	the	DET
inlawrev-3694	863	79	text	text	NOUN
inlawrev-3694	863	80	only.^^^	only.^^^	NOUN
inlawrev-3694	863	81	in	in	ADP
inlawrev-3694	863	82	contrast	contrast	NOUN
inlawrev-3694	863	83	,	,	PUNCT
inlawrev-3694	863	84	"	"	PUNCT
inlawrev-3694	863	85	non	non	ADJ
inlawrev-3694	863	86	-	-	ADJ
inlawrev-3694	863	87	textualists	textualist	NOUN
inlawrev-3694	863	88	attempt	attempt	VERB
inlawrev-3694	863	89	to	to	PART
inlawrev-3694	863	90	give	give	VERB
inlawrev-3694	863	91	effect	effect	NOUN
inlawrev-3694	863	92	to	to	ADP
inlawrev-3694	863	93	the	the	DET
inlawrev-3694	863	94	legislature	legislature	NOUN
inlawrev-3694	863	95	's	's	PART
inlawrev-3694	863	96	intent	intent	NOUN
inlawrev-3694	863	97	by	by	ADP
inlawrev-3694	863	98	looking	look	VERB
inlawrev-3694	863	99	beyond	beyond	ADP
inlawrev-3694	863	100	the	the	DET
inlawrev-3694	863	101	text	text	NOUN
inlawrev-3694	863	102	of	of	ADP
inlawrev-3694	863	103	the	the	DET
inlawrev-3694	863	104	relevant	relevant	ADJ
inlawrev-3694	863	105	statute	statute	NOUN
inlawrev-3694	863	106	for	for	ADP
inlawrev-3694	863	107	evidence	evidence	NOUN
inlawrev-3694	863	108	of	of	ADP
inlawrev-3694	863	109	that	that	DET
inlawrev-3694	863	110	intent	intent	NOUN
inlawrev-3694	863	111	.	.	PUNCT
inlawrev-3694	864	1	"^	"^	PUNCT
inlawrev-3694	864	2	^"^	^"^	ADV
inlawrev-3694	864	3	one	one	NUM
inlawrev-3694	865	1	commentator	commentator	NOUN
inlawrev-3694	865	2	argues	argue	VERB
inlawrev-3694	865	3	that	that	SCONJ
inlawrev-3694	865	4	under	under	ADP
inlawrev-3694	865	5	"	"	PUNCT
inlawrev-3694	865	6	the	the	DET
inlawrev-3694	865	7	supreme	supreme	PROPN
inlawrev-3694	865	8	court	court	PROPN
inlawrev-3694	865	9	's	's	PART
inlawrev-3694	865	10	recent	recent	ADJ
inlawrev-3694	865	11	trend	trend	NOUN
inlawrev-3694	865	12	of	of	ADP
inlawrev-3694	865	13	resolving	resolve	VERB
inlawrev-3694	865	14	tax	tax	NOUN
inlawrev-3694	865	15	cases	case	NOUN
inlawrev-3694	865	16	using	use	VERB
inlawrev-3694	865	17	textualist	textualist	ADJ
inlawrev-3694	865	18	interpretation	interpretation	NOUN
inlawrev-3694	865	19	methods	method	NOUN
inlawrev-3694	865	20	,	,	PUNCT
inlawrev-3694	865	21	it	it	PRON
inlawrev-3694	865	22	is	be	AUX
inlawrev-3694	865	23	doubtful	doubtful	ADJ
inlawrev-3694	865	24	that	that	SCONJ
inlawrev-3694	865	25	the	the	DET
inlawrev-3694	865	26	court	court	NOUN
inlawrev-3694	865	27	209	209	NUM
inlawrev-3694	865	28	.	.	PUNCT
inlawrev-3694	866	1	governmental	governmental	ADJ
inlawrev-3694	866	2	attempts	attempt	NOUN
inlawrev-3694	866	3	to	to	PART
inlawrev-3694	866	4	stem	stem	VERB
inlawrev-3694	866	5	the	the	DET
inlawrev-3694	866	6	rising	rise	VERB
inlawrev-3694	866	7	tide	tide	NOUN
inlawrev-3694	866	8	,	,	PUNCT
inlawrev-3694	866	9	supra	supra	PROPN
inlawrev-3694	866	10	note	note	PROPN
inlawrev-3694	866	11	147	147	NUM
inlawrev-3694	866	12	,	,	PUNCT
inlawrev-3694	866	13	at	at	ADP
inlawrev-3694	866	14	2249	2249	NUM
inlawrev-3694	866	15	,	,	PUNCT
inlawrev-3694	866	16	2254	2254	NUM
inlawrev-3694	866	17	-	-	SYM
inlawrev-3694	866	18	55	55	NUM
inlawrev-3694	866	19	.	.	NUM
inlawrev-3694	866	20	210	210	NUM
inlawrev-3694	866	21	.	.	PUNCT
inlawrev-3694	867	1	mat	mat	NOUN
inlawrev-3694	867	2	2250	2250	NUM
inlawrev-3694	867	3	-	-	SYM
inlawrev-3694	867	4	51	51	NUM
inlawrev-3694	867	5	.	.	PUNCT
inlawrev-3694	868	1	211	211	NUM
inlawrev-3694	868	2	.	.	PUNCT
inlawrev-3694	869	1	see	see	VERB
inlawrev-3694	869	2	,	,	PUNCT
inlawrev-3694	869	3	e.g.	e.g.	ADV
inlawrev-3694	869	4	,	,	PUNCT
inlawrev-3694	869	5	winn	winn	PROPN
inlawrev-3694	869	6	-	-	PUNCT
inlawrev-3694	869	7	dixie	dixie	PROPN
inlawrev-3694	869	8	,	,	PUNCT
inlawrev-3694	869	9	inc	inc	PROPN
inlawrev-3694	869	10	.	.	PROPN
inlawrev-3694	870	1	v.	v.	PROPN
inlawrev-3694	870	2	comm'r	comm'r	NOUN
inlawrev-3694	870	3	,	,	PUNCT
inlawrev-3694	870	4	254	254	NUM
inlawrev-3694	870	5	f.3d	f.3d	NUM
inlawrev-3694	870	6	1313	1313	NUM
inlawrev-3694	870	7	(	(	PUNCT
inlawrev-3694	870	8	1	1	NUM
inlawrev-3694	870	9	1th	1th	ADJ
inlawrev-3694	870	10	cir	cir	NOUN
inlawrev-3694	870	11	.	.	PROPN
inlawrev-3694	870	12	2001	2001	NUM
inlawrev-3694	870	13	)	)	PUNCT
inlawrev-3694	871	1	,	,	PUNCT
inlawrev-3694	871	2	cert	cert	NOUN
inlawrev-3694	871	3	,	,	PUNCT
inlawrev-3694	871	4	denied	deny	VERB
inlawrev-3694	871	5	,	,	PUNCT
inlawrev-3694	872	1	535	535	NUM
inlawrev-3694	872	2	u.s	u.s	PROPN
inlawrev-3694	872	3	.	.	PROPN
inlawrev-3694	872	4	986	986	NUM
inlawrev-3694	872	5	(	(	PUNCT
inlawrev-3694	872	6	2002	2002	NUM
inlawrev-3694	872	7	)	)	PUNCT
inlawrev-3694	872	8	;	;	PUNCT
inlawrev-3694	872	9	del	del	PROPN
inlawrev-3694	872	10	commercial	commercial	ADJ
inlawrev-3694	872	11	props	prop	NOUN
inlawrev-3694	872	12	,	,	PUNCT
inlawrev-3694	872	13	v.	v.	ADP
inlawrev-3694	872	14	comm'r	comm'r	PROPN
inlawrev-3694	872	15	,	,	PUNCT
inlawrev-3694	872	16	251	251	NUM
inlawrev-3694	872	17	f.3d	f.3d	NUM
inlawrev-3694	872	18	210	210	NUM
inlawrev-3694	872	19	(	(	PUNCT
inlawrev-3694	872	20	d.c	d.c	PROPN
inlawrev-3694	872	21	.	.	PROPN
inlawrev-3694	872	22	cir	cir	PROPN
inlawrev-3694	872	23	.	.	PROPN
inlawrev-3694	872	24	2001	2001	NUM
inlawrev-3694	872	25	)	)	PUNCT
inlawrev-3694	872	26	,	,	PUNCT
inlawrev-3694	872	27	cert	cert	NOUN
inlawrev-3694	872	28	,	,	PUNCT
inlawrev-3694	872	29	denied	deny	VERB
inlawrev-3694	872	30	,	,	PUNCT
inlawrev-3694	872	31	534	534	NUM
inlawrev-3694	872	32	u.s	u.s	PROPN
inlawrev-3694	872	33	.	.	PROPN
inlawrev-3694	872	34	1	1	NUM
inlawrev-3694	872	35	104	104	NUM
inlawrev-3694	872	36	(	(	PUNCT
inlawrev-3694	872	37	2002	2002	NUM
inlawrev-3694	872	38	)	)	PUNCT
inlawrev-3694	872	39	;	;	PUNCT
inlawrev-3694	872	40	asa	asa	PROPN
inlawrev-3694	872	41	investerlings	investerling	VERB
inlawrev-3694	872	42	p'ship	p'ship	NOUN
inlawrev-3694	872	43	v.	v.	ADP
inlawrev-3694	872	44	comm'r	comm'r	PROPN
inlawrev-3694	872	45	,	,	PUNCT
inlawrev-3694	872	46	201	201	NUM
inlawrev-3694	872	47	f3d	f3d	NOUN
inlawrev-3694	872	48	505	505	NUM
inlawrev-3694	872	49	(	(	PUNCT
inlawrev-3694	872	50	d.c	d.c	PROPN
inlawrev-3694	872	51	.	.	PROPN
inlawrev-3694	872	52	cir	cir	PROPN
inlawrev-3694	872	53	.	.	PUNCT
inlawrev-3694	872	54	)	)	PUNCT
inlawrev-3694	872	55	,	,	PUNCT
inlawrev-3694	872	56	cert	cert	NOUN
inlawrev-3694	872	57	,	,	PUNCT
inlawrev-3694	872	58	denied	deny	VERB
inlawrev-3694	872	59	,	,	PUNCT
inlawrev-3694	873	1	531	531	NUM
inlawrev-3694	873	2	u.s	u.s	PROPN
inlawrev-3694	873	3	.	.	PROPN
inlawrev-3694	873	4	871	871	NUM
inlawrev-3694	873	5	(	(	PUNCT
inlawrev-3694	873	6	2000	2000	NUM
inlawrev-3694	873	7	)	)	PUNCT
inlawrev-3694	873	8	;	;	PUNCT
inlawrev-3694	873	9	acm	acm	PROPN
inlawrev-3694	873	10	p'ship	p'ship	NOUN
inlawrev-3694	873	11	v.	v.	ADP
inlawrev-3694	873	12	comm'r	comm'r	PROPN
inlawrev-3694	873	13	,	,	PUNCT
inlawrev-3694	873	14	157	157	NUM
inlawrev-3694	873	15	f.3d	f.3d	NUM
inlawrev-3694	873	16	231	231	NUM
inlawrev-3694	873	17	(	(	PUNCT
inlawrev-3694	873	18	3d	3d	NUM
inlawrev-3694	873	19	cir	cir	NOUN
inlawrev-3694	873	20	.	.	PROPN
inlawrev-3694	873	21	1998	1998	NUM
inlawrev-3694	873	22	)	)	PUNCT
inlawrev-3694	873	23	,	,	PUNCT
inlawrev-3694	873	24	cert	cert	NOUN
inlawrev-3694	873	25	,	,	PUNCT
inlawrev-3694	873	26	denied	deny	VERB
inlawrev-3694	873	27	,	,	PUNCT
inlawrev-3694	873	28	526	526	NUM
inlawrev-3694	873	29	u.s	u.s	PROPN
inlawrev-3694	873	30	.	.	PROPN
inlawrev-3694	873	31	1017	1017	NUM
inlawrev-3694	873	32	(	(	PUNCT
inlawrev-3694	873	33	1999	1999	NUM
inlawrev-3694	873	34	)	)	PUNCT
inlawrev-3694	873	35	;	;	PUNCT
inlawrev-3694	873	36	gardner	gardner	NOUN
inlawrev-3694	873	37	v.	v.	ADP
inlawrev-3694	873	38	comm'r	comm'r	PROPN
inlawrev-3694	873	39	,	,	PUNCT
inlawrev-3694	873	40	954	954	NUM
inlawrev-3694	873	41	f.2d	f.2d	NOUN
inlawrev-3694	873	42	836	836	NUM
inlawrev-3694	873	43	(	(	PUNCT
inlawrev-3694	873	44	2d	2d	NUM
inlawrev-3694	873	45	cir	cir	NOUN
inlawrev-3694	873	46	.	.	PUNCT
inlawrev-3694	873	47	)	)	PUNCT
inlawrev-3694	873	48	,	,	PUNCT
inlawrev-3694	873	49	cert	cert	NOUN
inlawrev-3694	873	50	,	,	PUNCT
inlawrev-3694	873	51	denied	deny	VERB
inlawrev-3694	873	52	sub	sub	PROPN
inlawrev-3694	873	53	nom	nom	PROPN
inlawrev-3694	873	54	.	.	PROPN
inlawrev-3694	873	55	falk	falk	PROPN
inlawrev-3694	873	56	v.	v.	ADP
inlawrev-3694	873	57	comm'r	comm'r	NOUN
inlawrev-3694	873	58	,	,	PUNCT
inlawrev-3694	873	59	504	504	NUM
inlawrev-3694	873	60	u.s	u.s	PROPN
inlawrev-3694	873	61	.	.	PROPN
inlawrev-3694	873	62	910	910	NUM
inlawrev-3694	873	63	(	(	PUNCT
inlawrev-3694	873	64	1992	1992	NUM
inlawrev-3694	873	65	)	)	PUNCT
inlawrev-3694	873	66	;	;	PUNCT
inlawrev-3694	873	67	cook	cook	VERB
inlawrev-3694	873	68	v.	v.	ADP
inlawrev-3694	873	69	comm'r	comm'r	NOUN
inlawrev-3694	873	70	,	,	PUNCT
inlawrev-3694	873	71	941	941	NUM
inlawrev-3694	873	72	f.2d	f.2d	SYM
inlawrev-3694	873	73	734	734	NUM
inlawrev-3694	873	74	(	(	PUNCT
inlawrev-3694	873	75	9th	9th	ADJ
inlawrev-3694	873	76	cir	cir	NOUN
inlawrev-3694	873	77	.	.	PUNCT
inlawrev-3694	873	78	)	)	PUNCT
inlawrev-3694	873	79	,	,	PUNCT
inlawrev-3694	873	80	cert	cert	NOUN
inlawrev-3694	873	81	,	,	PUNCT
inlawrev-3694	873	82	denied	deny	VERB
inlawrev-3694	873	83	,	,	PUNCT
inlawrev-3694	874	1	502	502	NUM
inlawrev-3694	874	2	u.s	u.s	PROPN
inlawrev-3694	874	3	.	.	PROPN
inlawrev-3694	874	4	857	857	NUM
inlawrev-3694	874	5	(	(	PUNCT
inlawrev-3694	874	6	1991	1991	NUM
inlawrev-3694	874	7	)	)	PUNCT
inlawrev-3694	874	8	;	;	PUNCT
inlawrev-3694	874	9	lerman	lerman	NOUN
inlawrev-3694	874	10	v.	v.	ADP
inlawrev-3694	874	11	comm'r	comm'r	PROPN
inlawrev-3694	874	12	,	,	PUNCT
inlawrev-3694	874	13	939	939	NUM
inlawrev-3694	874	14	f.2d	f.2d	SYM
inlawrev-3694	874	15	44	44	NUM
inlawrev-3694	874	16	(	(	PUNCT
inlawrev-3694	874	17	3d	3d	PROPN
inlawrev-3694	874	18	cir	cir	NOUN
inlawrev-3694	874	19	.	.	PUNCT
inlawrev-3694	874	20	)	)	PUNCT
inlawrev-3694	874	21	,	,	PUNCT
inlawrev-3694	874	22	cert	cert	NOUN
inlawrev-3694	874	23	,	,	PUNCT
inlawrev-3694	874	24	denied	deny	VERB
inlawrev-3694	874	25	,	,	PUNCT
inlawrev-3694	875	1	502	502	NUM
inlawrev-3694	875	2	u.s	u.s	PROPN
inlawrev-3694	875	3	.	.	PROPN
inlawrev-3694	875	4	984	984	NUM
inlawrev-3694	875	5	(	(	PUNCT
inlawrev-3694	875	6	1991	1991	NUM
inlawrev-3694	875	7	)	)	PUNCT
inlawrev-3694	875	8	herrington	herrington	PROPN
inlawrev-3694	875	9	v.	v.	ADP
inlawrev-3694	875	10	comm'r	comm'r	PROPN
inlawrev-3694	875	11	,	,	PUNCT
inlawrev-3694	875	12	854	854	NUM
inlawrev-3694	875	13	f.2d	f.2d	NOUN
inlawrev-3694	875	14	755	755	NUM
inlawrev-3694	875	15	(	(	PUNCT
inlawrev-3694	875	16	5th	5th	ADJ
inlawrev-3694	875	17	cir	cir	NOUN
inlawrev-3694	875	18	.	.	PUNCT
inlawrev-3694	875	19	1988	1988	NUM
inlawrev-3694	875	20	)	)	PUNCT
inlawrev-3694	875	21	,	,	PUNCT
inlawrev-3694	875	22	cert	cert	NOUN
inlawrev-3694	875	23	denied	deny	VERB
inlawrev-3694	875	24	,	,	PUNCT
inlawrev-3694	875	25	490	490	NUM
inlawrev-3694	875	26	u.s	u.s	PROPN
inlawrev-3694	875	27	.	.	PROPN
inlawrev-3694	875	28	1065	1065	NUM
inlawrev-3694	875	29	(	(	PUNCT
inlawrev-3694	875	30	1989	1989	NUM
inlawrev-3694	875	31	)	)	PUNCT
inlawrev-3694	875	32	.	.	PUNCT
inlawrev-3694	876	1	212	212	NUM
inlawrev-3694	876	2	.	.	PUNCT
inlawrev-3694	877	1	see	see	VERB
inlawrev-3694	877	2	allen	allen	PROPN
inlawrev-3694	877	3	d.	d.	PROPN
inlawrev-3694	877	4	madison	madison	PROPN
inlawrev-3694	877	5	,	,	PUNCT
inlawrev-3694	877	6	the	the	DET
inlawrev-3694	877	7	tension	tension	NOUN
inlawrev-3694	877	8	between	between	ADP
inlawrev-3694	877	9	textualism	textualism	NOUN
inlawrev-3694	877	10	and	and	CCONJ
inlawrev-3694	877	11	substance	substance	NOUN
inlawrev-3694	877	12	-	-	PUNCT
inlawrev-3694	877	13	over	over	ADP
inlawrev-3694	877	14	-	-	PUNCT
inlawrev-3694	877	15	form	form	NOUN
inlawrev-3694	877	16	,	,	PUNCT
inlawrev-3694	877	17	doctrines	doctrine	NOUN
inlawrev-3694	877	18	in	in	ADP
inlawrev-3694	877	19	tax	tax	NOUN
inlawrev-3694	877	20	law	law	NOUN
inlawrev-3694	877	21	,	,	PUNCT
inlawrev-3694	877	22	43	43	NUM
inlawrev-3694	877	23	santa	santa	PROPN
inlawrev-3694	877	24	clara	clara	PROPN
inlawrev-3694	877	25	l.	l.	PROPN
inlawrev-3694	877	26	rev	rev	PROPN
inlawrev-3694	877	27	.	.	PROPN
inlawrev-3694	877	28	699	699	NUM
inlawrev-3694	877	29	,	,	PUNCT
inlawrev-3694	877	30	702	702	NUM
inlawrev-3694	877	31	-	-	SYM
inlawrev-3694	877	32	03	03	NUM
inlawrev-3694	877	33	(	(	PUNCT
inlawrev-3694	877	34	2003	2003	NUM
inlawrev-3694	877	35	)	)	PUNCT
inlawrev-3694	877	36	.	.	PUNCT
inlawrev-3694	878	1	213	213	NUM
inlawrev-3694	878	2	.	.	PUNCT
inlawrev-3694	879	1	i	i	PRON
inlawrev-3694	879	2	d.	d.	PROPN
inlawrev-3694	879	3	(	(	PUNCT
inlawrev-3694	879	4	citing	cite	VERB
inlawrev-3694	879	5	antonin	antonin	PROPN
inlawrev-3694	879	6	scalia	scalia	PROPN
inlawrev-3694	879	7	,	,	PUNCT
inlawrev-3694	879	8	common	common	ADJ
inlawrev-3694	879	9	-	-	PUNCT
inlawrev-3694	879	10	law	law	NOUN
inlawrev-3694	879	11	courts	court	NOUN
inlawrev-3694	879	12	in	in	ADP
inlawrev-3694	879	13	a	a	DET
inlawrev-3694	879	14	civil	civil	ADJ
inlawrev-3694	879	15	-	-	PUNCT
inlawrev-3694	879	16	law	law	NOUN
inlawrev-3694	879	17	system	system	NOUN
inlawrev-3694	879	18	:	:	PUNCT
inlawrev-3694	879	19	the	the	DET
inlawrev-3694	879	20	role	role	NOUN
inlawrev-3694	879	21	of	of	ADP
inlawrev-3694	879	22	united	united	PROPN
inlawrev-3694	879	23	states	states	PROPN
inlawrev-3694	879	24	federal	federal	ADJ
inlawrev-3694	879	25	courts	court	NOUN
inlawrev-3694	879	26	in	in	ADP
inlawrev-3694	879	27	interpreting	interpret	VERB
inlawrev-3694	879	28	the	the	DET
inlawrev-3694	879	29	constitution	constitution	NOUN
inlawrev-3694	879	30	and	and	CCONJ
inlawrev-3694	879	31	laws	law	NOUN
inlawrev-3694	879	32	,	,	PUNCT
inlawrev-3694	879	33	in	in	ADP
inlawrev-3694	879	34	a	a	DET
inlawrev-3694	879	35	matter	matter	NOUN
inlawrev-3694	879	36	of	of	ADP
inlawrev-3694	879	37	interpretation	interpretation	NOUN
inlawrev-3694	879	38	:	:	PUNCT
inlawrev-3694	879	39	federal	federal	ADJ
inlawrev-3694	879	40	courts	court	NOUN
inlawrev-3694	879	41	and	and	CCONJ
inlawrev-3694	879	42	the	the	DET
inlawrev-3694	879	43	law	law	NOUN
inlawrev-3694	879	44	23	23	NUM
inlawrev-3694	879	45	(	(	PUNCT
inlawrev-3694	879	46	amy	amy	PROPN
inlawrev-3694	879	47	gutmann	gutmann	PROPN
inlawrev-3694	879	48	ed	ed	PROPN
inlawrev-3694	879	49	.	.	PROPN
inlawrev-3694	879	50	,	,	PUNCT
inlawrev-3694	879	51	1997	1997	NUM
inlawrev-3694	879	52	)	)	PUNCT
inlawrev-3694	879	53	.	.	PUNCT
inlawrev-3694	880	1	214	214	NUM
inlawrev-3694	880	2	.	.	X
inlawrev-3694	881	1	madison	madison	PROPN
inlawrev-3694	881	2	,	,	PUNCT
inlawrev-3694	881	3	supra	supra	PROPN
inlawrev-3694	881	4	note	note	NOUN
inlawrev-3694	881	5	212	212	NUM
inlawrev-3694	881	6	,	,	PUNCT
inlawrev-3694	881	7	at	at	ADP
inlawrev-3694	881	8	212	212	NUM
inlawrev-3694	881	9	.	.	PUNCT
inlawrev-3694	882	1	328	328	NUM
inlawrev-3694	882	2	indiana	indiana	PROPN
inlawrev-3694	882	3	law	law	PROPN
inlawrev-3694	882	4	review	review	NOUN
inlawrev-3694	882	5	[	[	X
inlawrev-3694	882	6	vol	vol	NOUN
inlawrev-3694	882	7	.	.	PUNCT
inlawrev-3694	882	8	38:295	38:295	NUM
inlawrev-3694	882	9	would	would	AUX
inlawrev-3694	882	10	allow	allow	VERB
inlawrev-3694	882	11	the	the	DET
inlawrev-3694	882	12	standard	standard	ADJ
inlawrev-3694	882	13	sham	sham	ADJ
inlawrev-3694	882	14	transaction	transaction	NOUN
inlawrev-3694	882	15	doctrine	doctrine	NOUN
inlawrev-3694	882	16	,	,	PUNCT
inlawrev-3694	882	17	the	the	DET
inlawrev-3694	882	18	business	business	NOUN
inlawrev-3694	882	19	purpose	purpose	NOUN
inlawrev-3694	882	20	doctrine	doctrine	NOUN
inlawrev-3694	882	21	[	[	X
inlawrev-3694	882	22	or	or	CCONJ
inlawrev-3694	882	23	other	other	ADJ
inlawrev-3694	882	24	judicially	judicially	ADV
inlawrev-3694	882	25	developed	develop	VERB
inlawrev-3694	882	26	doctrines	doctrine	NOUN
inlawrev-3694	882	27	addressing	address	VERB
inlawrev-3694	882	28	tax	tax	NOUN
inlawrev-3694	882	29	motivated	motivate	VERB
inlawrev-3694	882	30	transactions	transaction	NOUN
inlawrev-3694	882	31	]	]	PUNCT
inlawrev-3694	882	32	to	to	PART
inlawrev-3694	882	33	stand	stand	VERB
inlawrev-3694	882	34	.	.	PUNCT
inlawrev-3694	883	1	"^*^	"^*^	PUNCT
inlawrev-3694	883	2	further	far	ADV
inlawrev-3694	883	3	,	,	PUNCT
inlawrev-3694	883	4	the	the	DET
inlawrev-3694	883	5	commentator	commentator	NOUN
inlawrev-3694	883	6	argued	argue	VERB
inlawrev-3694	883	7	that	that	SCONJ
inlawrev-3694	883	8	the	the	DET
inlawrev-3694	883	9	judicially	judicially	ADV
inlawrev-3694	883	10	created	create	VERB
inlawrev-3694	883	11	doctrines	doctrine	NOUN
inlawrev-3694	883	12	inappropriately	inappropriately	ADV
inlawrev-3694	883	13	override	override	VERB
inlawrev-3694	883	14	the	the	DET
inlawrev-3694	883	15	text	text	NOUN
inlawrev-3694	883	16	of	of	ADP
inlawrev-3694	883	17	the	the	DET
inlawrev-3694	883	18	code.^^^	code.^^^	PROPN
inlawrev-3694	883	19	as	as	ADP
inlawrev-3694	883	20	such	such	ADJ
inlawrev-3694	883	21	,	,	PUNCT
inlawrev-3694	883	22	the	the	DET
inlawrev-3694	883	23	commentator	commentator	NOUN
inlawrev-3694	883	24	concludes	conclude	VERB
inlawrev-3694	883	25	that	that	SCONJ
inlawrev-3694	883	26	if	if	SCONJ
inlawrev-3694	883	27	the	the	DET
inlawrev-3694	883	28	supreme	supreme	PROPN
inlawrev-3694	883	29	court	court	PROPN
inlawrev-3694	883	30	were	be	AUX
inlawrev-3694	883	31	to	to	PART
inlawrev-3694	883	32	overturn	overturn	VERB
inlawrev-3694	883	33	the	the	DET
inlawrev-3694	883	34	judicially	judicially	ADV
inlawrev-3694	883	35	created	create	VERB
inlawrev-3694	883	36	sham	sham	ADJ
inlawrev-3694	883	37	doctrines	doctrine	NOUN
inlawrev-3694	883	38	,	,	PUNCT
inlawrev-3694	883	39	the	the	DET
inlawrev-3694	883	40	goals	goal	NOUN
inlawrev-3694	883	41	of	of	ADP
inlawrev-3694	883	42	textualism	textualism	NOUN
inlawrev-3694	883	43	would	would	AUX
inlawrev-3694	883	44	be	be	AUX
inlawrev-3694	883	45	served	serve	VERB
inlawrev-3694	883	46	and	and	CCONJ
inlawrev-3694	883	47	more	more	ADJ
inlawrev-3694	883	48	certainty	certainty	NOUN
inlawrev-3694	883	49	would	would	AUX
inlawrev-3694	883	50	be	be	AUX
inlawrev-3694	883	51	imported	import	VERB
inlawrev-3694	883	52	into	into	ADP
inlawrev-3694	883	53	the	the	DET
inlawrev-3694	883	54	tax	tax	NOUN
inlawrev-3694	883	55	law.^^^	law.^^^	PROPN
inlawrev-3694	883	56	another	another	DET
inlawrev-3694	883	57	commentator	commentator	NOUN
inlawrev-3694	883	58	,	,	PUNCT
inlawrev-3694	883	59	richard	richard	PROPN
inlawrev-3694	883	60	lavoie	lavoie	PROPN
inlawrev-3694	883	61	,	,	PUNCT
inlawrev-3694	883	62	notes	note	VERB
inlawrev-3694	883	63	that	that	SCONJ
inlawrev-3694	883	64	strict	strict	ADJ
inlawrev-3694	883	65	statutory	statutory	ADJ
inlawrev-3694	883	66	construction	construction	NOUN
inlawrev-3694	883	67	,	,	PUNCT
inlawrev-3694	883	68	as	as	SCONJ
inlawrev-3694	883	69	advanced	advance	VERB
inlawrev-3694	883	70	by	by	ADP
inlawrev-3694	883	71	justice	justice	PROPN
inlawrev-3694	883	72	scalia	scalia	PROPN
inlawrev-3694	883	73	and	and	CCONJ
inlawrev-3694	883	74	other	other	ADJ
inlawrev-3694	883	75	justices	justice	NOUN
inlawrev-3694	883	76	of	of	ADP
inlawrev-3694	883	77	the	the	DET
inlawrev-3694	883	78	supreme	supreme	PROPN
inlawrev-3694	883	79	court	court	PROPN
inlawrev-3694	883	80	,	,	PUNCT
inlawrev-3694	883	81	is	be	AUX
inlawrev-3694	883	82	premised	premise	VERB
inlawrev-3694	883	83	on	on	ADP
inlawrev-3694	883	84	a	a	DET
inlawrev-3694	883	85	flawed	flawed	ADJ
inlawrev-3694	883	86	perception	perception	NOUN
inlawrev-3694	883	87	that	that	SCONJ
inlawrev-3694	883	88	"	"	PUNCT
inlawrev-3694	883	89	ignores	ignore	VERB
inlawrev-3694	883	90	the	the	DET
inlawrev-3694	883	91	law	law	NOUN
inlawrev-3694	883	92	's	's	PART
inlawrev-3694	883	93	cultural	cultural	ADJ
inlawrev-3694	883	94	connection	connection	NOUN
inlawrev-3694	883	95	.	.	PUNCT
inlawrev-3694	884	1	"^^^	"^^^	PUNCT
inlawrev-3694	885	1	he	he	PRON
inlawrev-3694	885	2	argues	argue	VERB
inlawrev-3694	885	3	that	that	SCONJ
inlawrev-3694	885	4	"	"	PUNCT
inlawrev-3694	885	5	[	[	X
inlawrev-3694	885	6	g]rowing	g]rowe	VERB
inlawrev-3694	885	7	acceptance	acceptance	NOUN
inlawrev-3694	885	8	of	of	ADP
inlawrev-3694	885	9	[	[	X
inlawrev-3694	885	10	textualism	textualism	NOUN
inlawrev-3694	885	11	]	]	PUNCT
inlawrev-3694	885	12	within	within	ADP
inlawrev-3694	885	13	the	the	DET
inlawrev-3694	885	14	judiciary	judiciary	NOUN
inlawrev-3694	885	15	has	have	AUX
inlawrev-3694	885	16	resulted	result	VERB
inlawrev-3694	885	17	in	in	ADP
inlawrev-3694	885	18	our	our	PRON
inlawrev-3694	885	19	society	society	NOUN
inlawrev-3694	885	20	'	'	PART
inlawrev-3694	885	21	s	s	NOUN
inlawrev-3694	885	22	laws	law	NOUN
inlawrev-3694	885	23	becoming	becoming	AUX
inlawrev-3694	885	24	increasingly	increasingly	ADV
inlawrev-3694	885	25	detached	detach	VERB
inlawrev-3694	885	26	from	from	ADP
inlawrev-3694	885	27	our	our	PRON
inlawrev-3694	885	28	morals	moral	NOUN
inlawrev-3694	885	29	.	.	PUNCT
inlawrev-3694	886	1	"^*^	"^*^	PUNCT
inlawrev-3694	886	2	as	as	ADV
inlawrev-3694	886	3	such	such	ADJ
inlawrev-3694	886	4	,	,	PUNCT
inlawrev-3694	886	5	"	"	PUNCT
inlawrev-3694	886	6	[	[	X
inlawrev-3694	886	7	i]ndividuals	i]ndividual	NOUN
inlawrev-3694	886	8	are	be	AUX
inlawrev-3694	886	9	freer	free	ADJ
inlawrev-3694	886	10	to	to	PART
inlawrev-3694	886	11	pursue	pursue	VERB
inlawrev-3694	886	12	actions	action	NOUN
inlawrev-3694	886	13	offending	offend	VERB
inlawrev-3694	886	14	our	our	PRON
inlawrev-3694	886	15	collective	collective	ADJ
inlawrev-3694	886	16	morality	morality	NOUN
inlawrev-3694	886	17	than	than	ADP
inlawrev-3694	886	18	in	in	ADP
inlawrev-3694	886	19	the	the	DET
inlawrev-3694	886	20	recent	recent	ADJ
inlawrev-3694	886	21	past	past	NOUN
inlawrev-3694	886	22	.	.	PUNCT
inlawrev-3694	887	1	"^^^	"^^^	PUNCT
inlawrev-3694	888	1	this	this	PRON
inlawrev-3694	888	2	,	,	PUNCT
inlawrev-3694	888	3	he	he	PRON
inlawrev-3694	888	4	argues	argue	VERB
inlawrev-3694	888	5	,	,	PUNCT
inlawrev-3694	888	6	is	be	AUX
inlawrev-3694	888	7	because	because	SCONJ
inlawrev-3694	888	8	"	"	PUNCT
inlawrev-3694	888	9	the	the	DET
inlawrev-3694	888	10	legal	legal	ADJ
inlawrev-3694	888	11	constraints	constraint	NOUN
inlawrev-3694	888	12	on	on	ADP
inlawrev-3694	888	13	such	such	ADJ
inlawrev-3694	888	14	actions	action	NOUN
inlawrev-3694	888	15	are	be	AUX
inlawrev-3694	888	16	no	no	ADV
inlawrev-3694	888	17	longer	long	ADV
inlawrev-3694	888	18	permitted	permit	VERB
inlawrev-3694	888	19	to	to	PART
inlawrev-3694	888	20	draw	draw	VERB
inlawrev-3694	888	21	strength	strength	NOUN
inlawrev-3694	888	22	from	from	ADP
inlawrev-3694	888	23	the	the	DET
inlawrev-3694	888	24	moral	moral	ADJ
inlawrev-3694	888	25	constraints	constraint	NOUN
inlawrev-3694	888	26	.	.	PUNCT
inlawrev-3694	888	27	"^^^	"^^^	PUNCT
inlawrev-3694	889	1	he	he	PRON
inlawrev-3694	889	2	argues	argue	VERB
inlawrev-3694	889	3	that	that	SCONJ
inlawrev-3694	889	4	"	"	PUNCT
inlawrev-3694	889	5	tax	tax	NOUN
inlawrev-3694	889	6	shelter	shelter	NOUN
inlawrev-3694	889	7	activity	activity	NOUN
inlawrev-3694	889	8	is	be	AUX
inlawrev-3694	889	9	completely	completely	ADV
inlawrev-3694	889	10	ethical	ethical	ADJ
inlawrev-3694	889	11	and	and	CCONJ
inlawrev-3694	889	12	appropriate	appropriate	ADJ
inlawrev-3694	889	13	under	under	ADP
inlawrev-3694	889	14	[	[	X
inlawrev-3694	889	15	the	the	DET
inlawrev-3694	889	16	textualist	textualist	ADJ
inlawrev-3694	889	17	approach	approach	NOUN
inlawrev-3694	889	18	]	]	PUNCT
inlawrev-3694	889	19	since	since	SCONJ
inlawrev-3694	889	20	the	the	DET
inlawrev-3694	889	21	purpose	purpose	NOUN
inlawrev-3694	889	22	of	of	ADP
inlawrev-3694	889	23	the	the	DET
inlawrev-3694	889	24	law	law	NOUN
inlawrev-3694	889	25	is	be	AUX
inlawrev-3694	889	26	irrelevant	irrelevant	ADJ
inlawrev-3694	889	27	as	as	ADV
inlawrev-3694	889	28	long	long	ADV
inlawrev-3694	889	29	as	as	SCONJ
inlawrev-3694	889	30	the	the	DET
inlawrev-3694	889	31	literal	literal	ADJ
inlawrev-3694	889	32	language	language	NOUN
inlawrev-3694	889	33	of	of	ADP
inlawrev-3694	889	34	the	the	DET
inlawrev-3694	889	35	statute	statute	NOUN
inlawrev-3694	889	36	is	be	AUX
inlawrev-3694	889	37	obeyed	obey	VERB
inlawrev-3694	889	38	.	.	PUNCT
inlawrev-3694	889	39	"^^^	"^^^	PUNCT
inlawrev-3694	890	1	this	this	DET
inlawrev-3694	890	2	commentator	commentator	NOUN
inlawrev-3694	890	3	first	first	ADV
inlawrev-3694	890	4	concludes	conclude	VERB
inlawrev-3694	890	5	that	that	SCONJ
inlawrev-3694	890	6	an	an	DET
inlawrev-3694	890	7	attempt	attempt	NOUN
inlawrev-3694	890	8	to	to	PART
inlawrev-3694	890	9	reform	reform	VERB
inlawrev-3694	890	10	tax	tax	NOUN
inlawrev-3694	890	11	law	law	NOUN
inlawrev-3694	890	12	on	on	ADP
inlawrev-3694	890	13	an	an	DET
inlawrev-3694	890	14	"	"	PUNCT
inlawrev-3694	890	15	ad	ad	NOUN
inlawrev-3694	890	16	-	-	PUNCT
inlawrev-3694	890	17	hoc	hoc	X
inlawrev-3694	890	18	basis	basis	NOUN
inlawrev-3694	890	19	"	"	PUNCT
inlawrev-3694	890	20	against	against	ADP
inlawrev-3694	890	21	each	each	DET
inlawrev-3694	890	22	particular	particular	ADJ
inlawrev-3694	890	23	tax	tax	NOUN
inlawrev-3694	890	24	shelter	shelter	NOUN
inlawrev-3694	890	25	is	be	AUX
inlawrev-3694	890	26	a	a	DET
inlawrev-3694	890	27	losing	lose	VERB
inlawrev-3694	890	28	battle	battle	NOUN
inlawrev-3694	890	29	due	due	ADP
inlawrev-3694	890	30	to	to	ADP
inlawrev-3694	890	31	the	the	DET
inlawrev-3694	890	32	complexity	complexity	NOUN
inlawrev-3694	890	33	of	of	ADP
inlawrev-3694	890	34	our	our	PRON
inlawrev-3694	890	35	tax	tax	NOUN
inlawrev-3694	890	36	system.^^^	system.^^^	PROPN
inlawrev-3694	890	37	he	he	PRON
inlawrev-3694	890	38	argues	argue	VERB
inlawrev-3694	890	39	that	that	SCONJ
inlawrev-3694	890	40	reforming	reform	VERB
inlawrev-3694	890	41	the	the	DET
inlawrev-3694	890	42	tax	tax	NOUN
inlawrev-3694	890	43	bar	bar	NOUN
inlawrev-3694	890	44	is	be	AUX
inlawrev-3694	890	45	also	also	ADV
inlawrev-3694	890	46	not	not	PART
inlawrev-3694	890	47	likely	likely	ADJ
inlawrev-3694	890	48	to	to	PART
inlawrev-3694	890	49	succeed	succeed	VERB
inlawrev-3694	890	50	under	under	ADP
inlawrev-3694	890	51	the	the	DET
inlawrev-3694	890	52	textualist	textualist	ADJ
inlawrev-3694	890	53	legal	legal	ADJ
inlawrev-3694	890	54	landscape	landscape	NOUN
inlawrev-3694	890	55	because	because	SCONJ
inlawrev-3694	890	56	of	of	ADP
inlawrev-3694	890	57	the	the	DET
inlawrev-3694	890	58	lucrative	lucrative	ADJ
inlawrev-3694	890	59	nature	nature	NOUN
inlawrev-3694	890	60	of	of	ADP
inlawrev-3694	890	61	tax	tax	NOUN
inlawrev-3694	890	62	shelter	shelter	NOUN
inlawrev-3694	890	63	activities	activity	NOUN
inlawrev-3694	890	64	and	and	CCONJ
inlawrev-3694	890	65	the	the	DET
inlawrev-3694	890	66	apparent	apparent	ADJ
inlawrev-3694	890	67	acceptance	acceptance	NOUN
inlawrev-3694	890	68	of	of	ADP
inlawrev-3694	890	69	form	form	NOUN
inlawrev-3694	890	70	over	over	ADP
inlawrev-3694	890	71	substance	substance	NOUN
inlawrev-3694	890	72	under	under	ADP
inlawrev-3694	890	73	the	the	DET
inlawrev-3694	890	74	textualist	textualist	ADJ
inlawrev-3694	890	75	approach.^^"^	approach.^^"^	NOUN
inlawrev-3694	890	76	instead	instead	ADV
inlawrev-3694	890	77	,	,	PUNCT
inlawrev-3694	890	78	reform	reform	NOUN
inlawrev-3694	890	79	must	must	AUX
inlawrev-3694	890	80	be	be	AUX
inlawrev-3694	890	81	focused	focus	VERB
inlawrev-3694	890	82	on	on	ADP
inlawrev-3694	890	83	the	the	DET
inlawrev-3694	890	84	judiciary.^^^	judiciary.^^^	PROPN
inlawrev-3694	890	85	as	as	ADP
inlawrev-3694	890	86	one	one	NUM
inlawrev-3694	890	87	solution	solution	NOUN
inlawrev-3694	890	88	,	,	PUNCT
inlawrev-3694	890	89	the	the	DET
inlawrev-3694	890	90	commentator	commentator	NOUN
inlawrev-3694	890	91	advocates	advocate	VERB
inlawrev-3694	890	92	that	that	SCONJ
inlawrev-3694	890	93	the	the	DET
inlawrev-3694	890	94	legislature	legislature	NOUN
inlawrev-3694	890	95	alter	alter	VERB
inlawrev-3694	890	96	judicial	judicial	ADJ
inlawrev-3694	890	97	behavior	behavior	NOUN
inlawrev-3694	890	98	by	by	ADP
inlawrev-3694	890	99	adopting	adopt	VERB
inlawrev-3694	890	100	a	a	DET
inlawrev-3694	890	101	"	"	PUNCT
inlawrev-3694	890	102	statutory	statutory	ADJ
inlawrev-3694	890	103	general	general	ADJ
inlawrev-3694	890	104	anti	anti	ADJ
inlawrev-3694	890	105	-	-	ADJ
inlawrev-3694	890	106	abuse	abuse	ADJ
inlawrev-3694	890	107	rule	rule	NOUN
inlawrev-3694	890	108	.	.	PUNCT
inlawrev-3694	890	109	.	.	PUNCT
inlawrev-3694	890	110	.	.	PUNCT
inlawrev-3694	891	1	effectively	effectively	ADV
inlawrev-3694	891	2	requir[ing	requir[e	VERB
inlawrev-3694	891	3	]	]	PUNCT
inlawrev-3694	891	4	that	that	SCONJ
inlawrev-3694	891	5	the	the	DET
inlawrev-3694	891	6	judiciary	judiciary	NOUN
inlawrev-3694	891	7	interpret	interpret	VERB
inlawrev-3694	891	8	the	the	DET
inlawrev-3694	891	9	code	code	NOUN
inlawrev-3694	891	10	in	in	ADP
inlawrev-3694	891	11	light	light	NOUN
inlawrev-3694	891	12	of	of	ADP
inlawrev-3694	891	13	its	its	PRON
inlawrev-3694	891	14	purpose	purpose	NOUN
inlawrev-3694	891	15	and	and	CCONJ
inlawrev-3694	891	16	intent	intent	NOUN
inlawrev-3694	891	17	.	.	PUNCT
inlawrev-3694	891	18	"^^^	"^^^	PUNCT
inlawrev-3694	892	1	"	"	PUNCT
inlawrev-3694	892	2	once	once	ADV
inlawrev-3694	892	3	the	the	DET
inlawrev-3694	892	4	traditional	traditional	ADJ
inlawrev-3694	892	5	approach	approach	NOUN
inlawrev-3694	892	6	to	to	ADP
inlawrev-3694	892	7	statutory	statutory	ADJ
inlawrev-3694	892	8	construction	construction	NOUN
inlawrev-3694	892	9	is	be	AUX
inlawrev-3694	892	10	reaffirmed	reaffirm	VERB
inlawrev-3694	892	11	,	,	PUNCT
inlawrev-3694	892	12	"	"	PUNCT
inlawrev-3694	892	13	so	so	ADV
inlawrev-3694	892	14	the	the	DET
inlawrev-3694	892	15	argument	argument	NOUN
inlawrev-3694	892	16	goes	go	VERB
inlawrev-3694	892	17	,	,	PUNCT
inlawrev-3694	892	18	"	"	PUNCT
inlawrev-3694	892	19	the	the	DET
inlawrev-3694	892	20	numerous	numerous	ADJ
inlawrev-3694	892	21	constraints	constraint	NOUN
inlawrev-3694	892	22	on	on	ADP
inlawrev-3694	892	23	unethical	unethical	ADJ
inlawrev-3694	892	24	behavior	behavior	NOUN
inlawrev-3694	892	25	that	that	PRON
inlawrev-3694	892	26	were	be	AUX
inlawrev-3694	892	27	weakened	weaken	VERB
inlawrev-3694	892	28	under	under	ADP
inlawrev-3694	892	29	[	[	PUNCT
inlawrev-3694	892	30	the	the	DET
inlawrev-3694	892	31	textualist	textualist	ADJ
inlawrev-3694	892	32	approach	approach	NOUN
inlawrev-3694	892	33	]	]	PUNCT
inlawrev-3694	892	34	should	should	AUX
inlawrev-3694	892	35	revive	revive	VERB
inlawrev-3694	892	36	"	"	PUNCT
inlawrev-3694	892	37	and	and	CCONJ
inlawrev-3694	892	38	unethical	unethical	ADJ
inlawrev-3694	892	39	behavior	behavior	NOUN
inlawrev-3694	892	40	should	should	AUX
inlawrev-3694	892	41	correspondingly	correspondingly	ADV
inlawrev-3694	892	42	decrease	decrease	VERB
inlawrev-3694	892	43	.	.	PUNCT
inlawrev-3694	893	1	^^^	^^^	ADP
inlawrev-3694	893	2	215	215	NUM
inlawrev-3694	893	3	.	.	PUNCT
inlawrev-3694	893	4	mat	mat	PROPN
inlawrev-3694	894	1	749	749	NUM
inlawrev-3694	894	2	.	.	PUNCT
inlawrev-3694	895	1	216	216	NUM
inlawrev-3694	895	2	.	.	PUNCT
inlawrev-3694	896	1	i	i	PRON
inlawrev-3694	896	2	d.	d.	PROPN
inlawrev-3694	896	3	111	111	NUM
inlawrev-3694	896	4	.	.	PUNCT
inlawrev-3694	897	1	mat	mat	NOUN
inlawrev-3694	897	2	750	750	NUM
inlawrev-3694	897	3	.	.	PUNCT
inlawrev-3694	897	4	218	218	NUM
inlawrev-3694	897	5	.	.	PUNCT
inlawrev-3694	898	1	richard	richard	PROPN
inlawrev-3694	898	2	lavoie	lavoie	PROPN
inlawrev-3694	898	3	,	,	PUNCT
inlawrev-3694	898	4	subverting	subvert	VERB
inlawrev-3694	898	5	the	the	DET
inlawrev-3694	898	6	rule	rule	NOUN
inlawrev-3694	898	7	of	of	ADP
inlawrev-3694	898	8	law	law	NOUN
inlawrev-3694	898	9	:	:	PUNCT
inlawrev-3694	898	10	the	the	DET
inlawrev-3694	898	11	judiciary	judiciary	NOUN
inlawrev-3694	898	12	's	's	PART
inlawrev-3694	898	13	role	role	NOUN
inlawrev-3694	898	14	in	in	ADP
inlawrev-3694	898	15	fostering	foster	VERB
inlawrev-3694	898	16	unethical	unethical	ADJ
inlawrev-3694	898	17	behavior	behavior	NOUN
inlawrev-3694	898	18	,	,	PUNCT
inlawrev-3694	898	19	75	75	NUM
inlawrev-3694	898	20	u.	u.	NOUN
inlawrev-3694	898	21	colo	colo	PROPN
inlawrev-3694	898	22	.	.	PUNCT
inlawrev-3694	899	1	l.	l.	PROPN
inlawrev-3694	899	2	rev	rev	PROPN
inlawrev-3694	899	3	.	.	PROPN
inlawrev-3694	899	4	1	1	NUM
inlawrev-3694	899	5	15	15	NUM
inlawrev-3694	899	6	,	,	PUNCT
inlawrev-3694	899	7	1	1	NUM
inlawrev-3694	899	8	18	18	NUM
inlawrev-3694	899	9	(	(	PUNCT
inlawrev-3694	899	10	2004	2004	NUM
inlawrev-3694	899	11	)	)	PUNCT
inlawrev-3694	899	12	.	.	PUNCT
inlawrev-3694	900	1	219	219	NUM
inlawrev-3694	900	2	.	.	PUNCT
inlawrev-3694	901	1	i	i	PRON
inlawrev-3694	901	2	d.	d.	PROPN
inlawrev-3694	901	3	220	220	NUM
inlawrev-3694	901	4	.	.	PUNCT
inlawrev-3694	902	1	i	i	PRON
inlawrev-3694	902	2	d.	d.	PROPN
inlawrev-3694	902	3	111	111	NUM
inlawrev-3694	902	4	.	.	PUNCT
inlawrev-3694	903	1	i	i	PRON
inlawrev-3694	903	2	d.	d.	PROPN
inlawrev-3694	903	3	111	111	NUM
inlawrev-3694	903	4	.	.	PUNCT
inlawrev-3694	903	5	mat	mat	NOUN
inlawrev-3694	903	6	183	183	NUM
inlawrev-3694	903	7	-	-	SYM
inlawrev-3694	903	8	84	84	NUM
inlawrev-3694	903	9	.	.	PUNCT
inlawrev-3694	903	10	223	223	NUM
inlawrev-3694	903	11	.	.	PUNCT
inlawrev-3694	904	1	i	i	PRON
inlawrev-3694	904	2	d.	d.	PROPN
inlawrev-3694	904	3	at	at	ADP
inlawrev-3694	904	4	188	188	NUM
inlawrev-3694	904	5	.	.	PUNCT
inlawrev-3694	905	1	224	224	NUM
inlawrev-3694	905	2	.	.	PUNCT
inlawrev-3694	906	1	mat	mat	PROPN
inlawrev-3694	906	2	190	190	NUM
inlawrev-3694	906	3	.	.	NOUN
inlawrev-3694	906	4	225	225	NUM
inlawrev-3694	906	5	.	.	X
inlawrev-3694	907	1	m.	m.	NOUN
inlawrev-3694	907	2	at	at	ADP
inlawrev-3694	907	3	192	192	NUM
inlawrev-3694	907	4	-	-	SYM
inlawrev-3694	907	5	94	94	NUM
inlawrev-3694	907	6	.	.	PUNCT
inlawrev-3694	908	1	226	226	NUM
inlawrev-3694	908	2	.	.	PUNCT
inlawrev-3694	909	1	mat	mat	NOUN
inlawrev-3694	909	2	193	193	NUM
inlawrev-3694	909	3	-	-	SYM
inlawrev-3694	909	4	94	94	NUM
inlawrev-3694	909	5	.	.	PUNCT
inlawrev-3694	910	1	227	227	NUM
inlawrev-3694	910	2	.	.	PUNCT
inlawrev-3694	910	3	m.	m.	NOUN
inlawrev-3694	910	4	at	at	ADP
inlawrev-3694	910	5	195	195	NUM
inlawrev-3694	910	6	.	.	NOUN
inlawrev-3694	910	7	2005	2005	NUM
inlawrev-3694	910	8	]	]	PUNCT
inlawrev-3694	910	9	tax	tax	NOUN
inlawrev-3694	910	10	motivated	motivate	VERB
inlawrev-3694	910	11	transactions	transaction	NOUN
inlawrev-3694	910	12	329	329	NUM
inlawrev-3694	910	13	although	although	SCONJ
inlawrev-3694	910	14	both	both	DET
inlawrev-3694	910	15	commentators	commentator	NOUN
inlawrev-3694	910	16	address	address	VERB
inlawrev-3694	910	17	the	the	DET
inlawrev-3694	910	18	rise	rise	NOUN
inlawrev-3694	910	19	of	of	ADP
inlawrev-3694	910	20	textuausm	textuausm	NOUN
inlawrev-3694	910	21	in	in	ADP
inlawrev-3694	910	22	the	the	DET
inlawrev-3694	910	23	judiciary	judiciary	NOUN
inlawrev-3694	910	24	as	as	SCONJ
inlawrev-3694	910	25	it	it	PRON
inlawrev-3694	910	26	relates	relate	VERB
inlawrev-3694	910	27	to	to	ADP
inlawrev-3694	910	28	the	the	DET
inlawrev-3694	910	29	judicially	judicially	ADV
inlawrev-3694	910	30	created	create	VERB
inlawrev-3694	910	31	sham	sham	ADJ
inlawrev-3694	910	32	transaction	transaction	NOUN
inlawrev-3694	910	33	doctrine	doctrine	NOUN
inlawrev-3694	910	34	and	and	CCONJ
inlawrev-3694	910	35	tax	tax	NOUN
inlawrev-3694	910	36	shelter	shelter	NOUN
inlawrev-3694	910	37	activities	activity	NOUN
inlawrev-3694	910	38	in	in	ADP
inlawrev-3694	910	39	general	general	ADJ
inlawrev-3694	910	40	,	,	PUNCT
inlawrev-3694	910	41	they	they	PRON
inlawrev-3694	910	42	land	land	VERB
inlawrev-3694	910	43	at	at	ADP
inlawrev-3694	910	44	opposite	opposite	ADJ
inlawrev-3694	910	45	ends	end	NOUN
inlawrev-3694	910	46	of	of	ADP
inlawrev-3694	910	47	the	the	DET
inlawrev-3694	910	48	spectrum	spectrum	NOUN
inlawrev-3694	910	49	.	.	PUNCT
inlawrev-3694	911	1	the	the	DET
inlawrev-3694	911	2	first	first	ADJ
inlawrev-3694	911	3	commentator	commentator	NOUN
inlawrev-3694	911	4	accepts	accept	VERB
inlawrev-3694	911	5	textualism	textualism	NOUN
inlawrev-3694	911	6	and	and	CCONJ
inlawrev-3694	911	7	concludes	conclude	VERB
inlawrev-3694	911	8	that	that	SCONJ
inlawrev-3694	911	9	the	the	DET
inlawrev-3694	911	10	judiciary	judiciary	NOUN
inlawrev-3694	911	11	should	should	AUX
inlawrev-3694	911	12	refrain	refrain	VERB
inlawrev-3694	911	13	from	from	ADP
inlawrev-3694	911	14	injecting	inject	VERB
inlawrev-3694	911	15	its	its	PRON
inlawrev-3694	911	16	own	own	ADJ
inlawrev-3694	911	17	interpretation	interpretation	NOUN
inlawrev-3694	911	18	of	of	ADP
inlawrev-3694	911	19	congress	congress	PROPN
inlawrev-3694	911	20	's	's	PART
inlawrev-3694	911	21	intent	intent	NOUN
inlawrev-3694	911	22	into	into	ADP
inlawrev-3694	911	23	the	the	DET
inlawrev-3694	911	24	law	law	NOUN
inlawrev-3694	911	25	in	in	ADP
inlawrev-3694	911	26	relation	relation	NOUN
inlawrev-3694	911	27	to	to	PART
inlawrev-3694	911	28	tax	tax	VERB
inlawrev-3694	911	29	shelters.^^^	shelters.^^^	PROPN
inlawrev-3694	911	30	the	the	DET
inlawrev-3694	911	31	second	second	ADJ
inlawrev-3694	911	32	commentator	commentator	NOUN
inlawrev-3694	911	33	,	,	PUNCT
inlawrev-3694	911	34	lavoie	lavoie	PROPN
inlawrev-3694	911	35	,	,	PUNCT
inlawrev-3694	911	36	argues	argue	VERB
inlawrev-3694	911	37	that	that	SCONJ
inlawrev-3694	911	38	by	by	ADP
inlawrev-3694	911	39	adhering	adhere	VERB
inlawrev-3694	911	40	to	to	PART
inlawrev-3694	911	41	textualism	textualism	VERB
inlawrev-3694	911	42	,	,	PUNCT
inlawrev-3694	911	43	the	the	DET
inlawrev-3694	911	44	judiciary	judiciary	NOUN
inlawrev-3694	911	45	has	have	AUX
inlawrev-3694	911	46	opened	open	VERB
inlawrev-3694	911	47	the	the	DET
inlawrev-3694	911	48	door	door	NOUN
inlawrev-3694	911	49	to	to	ADP
inlawrev-3694	911	50	manipulation	manipulation	NOUN
inlawrev-3694	911	51	and	and	CCONJ
inlawrev-3694	911	52	abuse	abuse	NOUN
inlawrev-3694	911	53	of	of	ADP
inlawrev-3694	911	54	the	the	DET
inlawrev-3694	911	55	literal	literal	ADJ
inlawrev-3694	911	56	meaning	meaning	NOUN
inlawrev-3694	911	57	of	of	ADP
inlawrev-3694	911	58	the	the	DET
inlawrev-3694	911	59	code.^^^	code.^^^	NOUN
inlawrev-3694	911	60	he	he	PRON
inlawrev-3694	911	61	argues	argue	VERB
inlawrev-3694	911	62	by	by	ADP
inlawrev-3694	911	63	minimizing	minimize	VERB
inlawrev-3694	911	64	or	or	CCONJ
inlawrev-3694	911	65	eliminating	eliminate	VERB
inlawrev-3694	911	66	the	the	DET
inlawrev-3694	911	67	judiciary	judiciary	NOUN
inlawrev-3694	911	68	's	's	PART
inlawrev-3694	911	69	ability	ability	NOUN
inlawrev-3694	911	70	to	to	PART
inlawrev-3694	911	71	interpret	interpret	VERB
inlawrev-3694	911	72	the	the	DET
inlawrev-3694	911	73	meaning	meaning	NOUN
inlawrev-3694	911	74	of	of	ADP
inlawrev-3694	911	75	the	the	DET
inlawrev-3694	911	76	law	law	NOUN
inlawrev-3694	911	77	,	,	PUNCT
inlawrev-3694	911	78	the	the	DET
inlawrev-3694	911	79	code	code	NOUN
inlawrev-3694	911	80	is	be	AUX
inlawrev-3694	911	81	open	open	ADJ
inlawrev-3694	911	82	to	to	ADP
inlawrev-3694	911	83	strained	strained	ADJ
inlawrev-3694	911	84	interpretations	interpretation	NOUN
inlawrev-3694	911	85	that	that	PRON
inlawrev-3694	911	86	result	result	VERB
inlawrev-3694	911	87	in	in	ADP
inlawrev-3694	911	88	the	the	DET
inlawrev-3694	911	89	allowance	allowance	NOUN
inlawrev-3694	911	90	of	of	ADP
inlawrev-3694	911	91	tax	tax	NOUN
inlawrev-3694	911	92	motivated	motivated	ADJ
inlawrev-3694	911	93	transactions.^^^	transactions.^^^	NOUN
inlawrev-3694	911	94	in	in	ADP
inlawrev-3694	911	95	order	order	NOUN
inlawrev-3694	911	96	to	to	PART
inlawrev-3694	911	97	avoid	avoid	VERB
inlawrev-3694	911	98	this	this	DET
inlawrev-3694	911	99	outcome	outcome	NOUN
inlawrev-3694	911	100	,	,	PUNCT
inlawrev-3694	911	101	he	he	PRON
inlawrev-3694	911	102	proposes	propose	VERB
inlawrev-3694	911	103	that	that	SCONJ
inlawrev-3694	911	104	congress	congress	PROPN
inlawrev-3694	911	105	should	should	AUX
inlawrev-3694	911	106	codify	codify	VERB
inlawrev-3694	911	107	the	the	DET
inlawrev-3694	911	108	anti	anti	ADJ
inlawrev-3694	911	109	-	-	ADJ
inlawrev-3694	911	110	abuse	abuse	ADJ
inlawrev-3694	911	111	doctrines	doctrine	NOUN
inlawrev-3694	911	112	and	and	CCONJ
inlawrev-3694	911	113	enact	enact	VERB
inlawrev-3694	911	114	a	a	DET
inlawrev-3694	911	115	statute	statute	NOUN
inlawrev-3694	911	116	that	that	PRON
inlawrev-3694	911	117	induces	induce	VERB
inlawrev-3694	911	118	the	the	DET
inlawrev-3694	911	119	judiciary	judiciary	NOUN
inlawrev-3694	911	120	to	to	PART
inlawrev-3694	911	121	engage	engage	VERB
inlawrev-3694	911	122	in	in	ADP
inlawrev-3694	911	123	applying	apply	VERB
inlawrev-3694	911	124	the	the	DET
inlawrev-3694	911	125	code	code	NOUN
inlawrev-3694	911	126	based	base	VERB
inlawrev-3694	911	127	upon	upon	SCONJ
inlawrev-3694	911	128	the	the	DET
inlawrev-3694	911	129	intent	intent	NOUN
inlawrev-3694	911	130	of	of	ADP
inlawrev-3694	911	131	congress	congress	PROPN
inlawrev-3694	911	132	in	in	ADP
inlawrev-3694	911	133	enacting	enact	VERB
inlawrev-3694	911	134	the	the	DET
inlawrev-3694	911	135	code.^^^	code.^^^	NOUN
inlawrev-3694	911	136	thus	thus	ADV
inlawrev-3694	911	137	,	,	PUNCT
inlawrev-3694	911	138	lavoie	lavoie	PROPN
inlawrev-3694	911	139	would	would	AUX
inlawrev-3694	911	140	encourage	encourage	VERB
inlawrev-3694	911	141	the	the	DET
inlawrev-3694	911	142	continued	continue	VERB
inlawrev-3694	911	143	application	application	NOUN
inlawrev-3694	911	144	of	of	ADP
inlawrev-3694	911	145	the	the	DET
inlawrev-3694	911	146	judicially	judicially	ADV
inlawrev-3694	911	147	developed	develop	VERB
inlawrev-3694	911	148	economic	economic	ADJ
inlawrev-3694	911	149	substance	substance	NOUN
inlawrev-3694	911	150	doctrines	doctrine	NOUN
inlawrev-3694	911	151	.	.	PUNCT
inlawrev-3694	912	1	he	he	PRON
inlawrev-3694	912	2	predicts	predict	VERB
inlawrev-3694	912	3	that	that	SCONJ
inlawrev-3694	912	4	taxpayers	taxpayer	NOUN
inlawrev-3694	912	5	contemplating	contemplate	VERB
inlawrev-3694	912	6	engaging	engage	VERB
inlawrev-3694	912	7	in	in	ADP
inlawrev-3694	912	8	sham	sham	ADJ
inlawrev-3694	912	9	transactions	transaction	NOUN
inlawrev-3694	912	10	would	would	AUX
inlawrev-3694	912	11	be	be	AUX
inlawrev-3694	912	12	dissuaded	dissuade	VERB
inlawrev-3694	912	13	by	by	ADP
inlawrev-3694	912	14	the	the	DET
inlawrev-3694	912	15	increased	increase	VERB
inlawrev-3694	912	16	risk	risk	NOUN
inlawrev-3694	912	17	that	that	SCONJ
inlawrev-3694	912	18	they	they	PRON
inlawrev-3694	912	19	would	would	AUX
inlawrev-3694	912	20	be	be	AUX
inlawrev-3694	912	21	found	find	VERB
inlawrev-3694	912	22	to	to	PART
inlawrev-3694	912	23	be	be	AUX
inlawrev-3694	912	24	in	in	ADP
inlawrev-3694	912	25	violation	violation	NOUN
inlawrev-3694	912	26	of	of	ADP
inlawrev-3694	912	27	the	the	DET
inlawrev-3694	912	28	substance	substance	NOUN
inlawrev-3694	912	29	of	of	ADP
inlawrev-3694	912	30	the	the	DET
inlawrev-3694	912	31	law	law	NOUN
inlawrev-3694	912	32	,	,	PUNCT
inlawrev-3694	912	33	rather	rather	ADV
inlawrev-3694	912	34	than	than	ADP
inlawrev-3694	912	35	the	the	DET
inlawrev-3694	912	36	letter	letter	NOUN
inlawrev-3694	912	37	of	of	ADP
inlawrev-3694	912	38	the	the	DET
inlawrev-3694	912	39	law	law	NOUN
inlawrev-3694	912	40	which	which	PRON
inlawrev-3694	912	41	is	be	AUX
inlawrev-3694	912	42	subject	subject	ADJ
inlawrev-3694	912	43	to	to	ADP
inlawrev-3694	912	44	manipulation	manipulation	NOUN
inlawrev-3694	912	45	.	.	PUNCT
inlawrev-3694	913	1	^^^	^^^	NOUN
inlawrev-3694	914	1	it	it	PRON
inlawrev-3694	914	2	is	be	AUX
inlawrev-3694	914	3	certainly	certainly	ADV
inlawrev-3694	914	4	possible	possible	ADJ
inlawrev-3694	914	5	that	that	SCONJ
inlawrev-3694	914	6	the	the	DET
inlawrev-3694	914	7	recent	recent	ADJ
inlawrev-3694	914	8	trend	trend	NOUN
inlawrev-3694	914	9	toward	toward	ADP
inlawrev-3694	914	10	a	a	DET
inlawrev-3694	914	11	textualist	textualist	ADJ
inlawrev-3694	914	12	approach	approach	NOUN
inlawrev-3694	914	13	within	within	ADP
inlawrev-3694	914	14	the	the	DET
inlawrev-3694	914	15	supreme	supreme	PROPN
inlawrev-3694	914	16	court	court	PROPN
inlawrev-3694	914	17	is	be	AUX
inlawrev-3694	914	18	partially	partially	ADV
inlawrev-3694	914	19	responsible	responsible	ADJ
inlawrev-3694	914	20	for	for	ADP
inlawrev-3694	914	21	the	the	DET
inlawrev-3694	914	22	increase	increase	NOUN
inlawrev-3694	914	23	in	in	ADP
inlawrev-3694	914	24	tax	tax	NOUN
inlawrev-3694	914	25	motivated	motivate	VERB
inlawrev-3694	914	26	transactions	transaction	NOUN
inlawrev-3694	914	27	and	and	CCONJ
inlawrev-3694	914	28	the	the	DET
inlawrev-3694	914	29	apparent	apparent	ADJ
inlawrev-3694	914	30	ethical	ethical	ADJ
inlawrev-3694	914	31	failure	failure	NOUN
inlawrev-3694	914	32	amongst	amongst	ADP
inlawrev-3694	914	33	tax	tax	NOUN
inlawrev-3694	914	34	advisors	advisor	NOUN
inlawrev-3694	914	35	practicing	practice	VERB
inlawrev-3694	914	36	in	in	ADP
inlawrev-3694	914	37	front	front	NOUN
inlawrev-3694	914	38	of	of	ADP
inlawrev-3694	914	39	the	the	DET
inlawrev-3694	914	40	internal	internal	ADJ
inlawrev-3694	914	41	revenue	revenue	NOUN
inlawrev-3694	914	42	service	service	NOUN
inlawrev-3694	914	43	.	.	PUNCT
inlawrev-3694	915	1	however	however	ADV
inlawrev-3694	915	2	,	,	PUNCT
inlawrev-3694	915	3	this	this	DET
inlawrev-3694	915	4	theory	theory	NOUN
inlawrev-3694	915	5	seems	seem	VERB
inlawrev-3694	915	6	unlikely	unlikely	ADJ
inlawrev-3694	915	7	in	in	SCONJ
inlawrev-3694	915	8	that	that	SCONJ
inlawrev-3694	915	9	it	it	PRON
inlawrev-3694	915	10	contemplates	contemplate	VERB
inlawrev-3694	915	11	that	that	SCONJ
inlawrev-3694	915	12	taxpayers	taxpayer	NOUN
inlawrev-3694	915	13	believe	believe	VERB
inlawrev-3694	915	14	the	the	DET
inlawrev-3694	915	15	supreme	supreme	PROPN
inlawrev-3694	915	16	court	court	PROPN
inlawrev-3694	915	17	,	,	PUNCT
inlawrev-3694	915	18	if	if	SCONJ
inlawrev-3694	915	19	presented	present	VERB
inlawrev-3694	915	20	with	with	ADP
inlawrev-3694	915	21	a	a	DET
inlawrev-3694	915	22	sham	sham	ADJ
inlawrev-3694	915	23	transaction	transaction	NOUN
inlawrev-3694	915	24	,	,	PUNCT
inlawrev-3694	915	25	would	would	AUX
inlawrev-3694	915	26	not	not	PART
inlawrev-3694	915	27	rely	rely	VERB
inlawrev-3694	915	28	on	on	ADP
inlawrev-3694	915	29	its	its	PRON
inlawrev-3694	915	30	time	time	NOUN
inlawrev-3694	915	31	tested	test	VERB
inlawrev-3694	915	32	decisions	decision	NOUN
inlawrev-3694	915	33	in	in	ADP
inlawrev-3694	915	34	gregory	gregory	PROPN
inlawrev-3694	915	35	and	and	CCONJ
inlawrev-3694	915	36	knetsch?^^	knetsch?^^	PROPN
inlawrev-3694	915	37	similarly	similarly	ADV
inlawrev-3694	915	38	,	,	PUNCT
inlawrev-3694	915	39	the	the	DET
inlawrev-3694	915	40	textualist	textualist	NOUN
inlawrev-3694	915	41	theory	theory	NOUN
inlawrev-3694	915	42	presupposes	presuppose	VERB
inlawrev-3694	915	43	that	that	SCONJ
inlawrev-3694	915	44	the	the	DET
inlawrev-3694	915	45	judiciary	judiciary	NOUN
inlawrev-3694	915	46	's	's	PART
inlawrev-3694	915	47	desire	desire	NOUN
inlawrev-3694	915	48	or	or	CCONJ
inlawrev-3694	915	49	ability	ability	NOUN
inlawrev-3694	915	50	to	to	PART
inlawrev-3694	915	51	interpret	interpret	VERB
inlawrev-3694	915	52	the	the	DET
inlawrev-3694	915	53	intent	intent	NOUN
inlawrev-3694	915	54	and	and	CCONJ
inlawrev-3694	915	55	meaning	meaning	NOUN
inlawrev-3694	915	56	of	of	ADP
inlawrev-3694	915	57	the	the	DET
inlawrev-3694	915	58	law	law	NOUN
inlawrev-3694	915	59	has	have	AUX
inlawrev-3694	915	60	devolved	devolve	VERB
inlawrev-3694	915	61	to	to	ADP
inlawrev-3694	915	62	a	a	DET
inlawrev-3694	915	63	point	point	NOUN
inlawrev-3694	915	64	where	where	SCONJ
inlawrev-3694	915	65	the	the	DET
inlawrev-3694	915	66	court	court	NOUN
inlawrev-3694	915	67	would	would	AUX
inlawrev-3694	915	68	only	only	ADV
inlawrev-3694	915	69	apply	apply	VERB
inlawrev-3694	915	70	the	the	DET
inlawrev-3694	915	71	rigid	rigid	ADJ
inlawrev-3694	915	72	meaning	meaning	NOUN
inlawrev-3694	915	73	of	of	ADP
inlawrev-3694	915	74	the	the	DET
inlawrev-3694	915	75	code	code	NOUN
inlawrev-3694	915	76	without	without	ADP
inlawrev-3694	915	77	looking	look	VERB
inlawrev-3694	915	78	at	at	ADP
inlawrev-3694	915	79	the	the	DET
inlawrev-3694	915	80	intent	intent	NOUN
inlawrev-3694	915	81	of	of	ADP
inlawrev-3694	915	82	the	the	DET
inlawrev-3694	915	83	statute	statute	NOUN
inlawrev-3694	915	84	as	as	SCONJ
inlawrev-3694	915	85	required	require	VERB
inlawrev-3694	915	86	under	under	ADP
inlawrev-3694	915	87	the	the	DET
inlawrev-3694	915	88	holding	holding	NOUN
inlawrev-3694	915	89	in	in	ADP
inlawrev-3694	915	90	gregoryp^	gregoryp^	PROPN
inlawrev-3694	915	91	under	under	ADP
inlawrev-3694	915	92	the	the	DET
inlawrev-3694	915	93	textualist	textualist	ADJ
inlawrev-3694	915	94	theory	theory	NOUN
inlawrev-3694	915	95	,	,	PUNCT
inlawrev-3694	915	96	taxpayers	taxpayer	NOUN
inlawrev-3694	915	97	would	would	AUX
inlawrev-3694	915	98	also	also	ADV
inlawrev-3694	915	99	have	have	VERB
inlawrev-3694	915	100	to	to	PART
inlawrev-3694	915	101	conclude	conclude	VERB
inlawrev-3694	915	102	that	that	SCONJ
inlawrev-3694	915	103	the	the	DET
inlawrev-3694	915	104	common	common	ADJ
inlawrev-3694	915	105	law	law	NOUN
inlawrev-3694	915	106	sham	sham	ADJ
inlawrev-3694	915	107	transaction	transaction	NOUN
inlawrev-3694	915	108	doctrines	doctrine	NOUN
inlawrev-3694	915	109	no	no	ADV
inlawrev-3694	915	110	longer	long	ADV
inlawrev-3694	915	111	apply	apply	VERB
inlawrev-3694	915	112	and	and	CCONJ
inlawrev-3694	915	113	that	that	SCONJ
inlawrev-3694	915	114	there	there	PRON
inlawrev-3694	915	115	has	have	AUX
inlawrev-3694	915	116	been	be	AUX
inlawrev-3694	915	117	a	a	DET
inlawrev-3694	915	118	change	change	NOUN
inlawrev-3694	915	119	at	at	ADP
inlawrev-3694	915	120	the	the	DET
inlawrev-3694	915	121	very	very	ADJ
inlawrev-3694	915	122	foundation	foundation	NOUN
inlawrev-3694	915	123	of	of	ADP
inlawrev-3694	915	124	the	the	DET
inlawrev-3694	915	125	supreme	supreme	PROPN
inlawrev-3694	915	126	court	court	PROPN
inlawrev-3694	915	127	's	's	PART
inlawrev-3694	915	128	espousal	espousal	NOUN
inlawrev-3694	915	129	of	of	ADP
inlawrev-3694	915	130	the	the	DET
inlawrev-3694	915	131	rule	rule	NOUN
inlawrev-3694	915	132	in	in	ADP
inlawrev-3694	915	133	1935	1935	NUM
inlawrev-3694	915	134	in	in	ADP
inlawrev-3694	915	135	its	its	PRON
inlawrev-3694	915	136	opinion	opinion	NOUN
inlawrev-3694	915	137	in	in	ADP
inlawrev-3694	915	138	gregory	gregory	PROPN
inlawrev-3694	915	139	.	.	PUNCT
inlawrev-3694	916	1	no	no	ADV
inlawrev-3694	916	2	longer	long	ADV
inlawrev-3694	916	3	would	would	AUX
inlawrev-3694	916	4	a	a	DET
inlawrev-3694	916	5	question	question	NOUN
inlawrev-3694	916	6	for	for	ADP
inlawrev-3694	916	7	determination	determination	NOUN
inlawrev-3694	916	8	in	in	ADP
inlawrev-3694	916	9	sham	sham	ADJ
inlawrev-3694	916	10	cases	case	NOUN
inlawrev-3694	916	11	be	be	VERB
inlawrev-3694	916	12	whether	whether	SCONJ
inlawrev-3694	916	13	what	what	PRON
inlawrev-3694	916	14	was	be	AUX
inlawrev-3694	916	15	done	do	VERB
inlawrev-3694	916	16	,	,	PUNCT
inlawrev-3694	916	17	apart	apart	ADV
inlawrev-3694	916	18	from	from	ADP
inlawrev-3694	916	19	the	the	DET
inlawrev-3694	916	20	tax	tax	NOUN
inlawrev-3694	916	21	motive	motive	NOUN
inlawrev-3694	916	22	,	,	PUNCT
inlawrev-3694	916	23	was	be	AUX
inlawrev-3694	916	24	the	the	DET
inlawrev-3694	916	25	thing	thing	NOUN
inlawrev-3694	916	26	which	which	PRON
inlawrev-3694	916	27	the	the	DET
inlawrev-3694	916	28	statute	statute	NOUN
inlawrev-3694	916	29	intended.^^^	intended.^^^	PROPN
inlawrev-3694	916	30	for	for	ADP
inlawrev-3694	916	31	almost	almost	ADV
inlawrev-3694	916	32	seventy	seventy	NUM
inlawrev-3694	916	33	years	year	NOUN
inlawrev-3694	916	34	the	the	DET
inlawrev-3694	916	35	supreme	supreme	PROPN
inlawrev-3694	916	36	court	court	PROPN
inlawrev-3694	916	37	has	have	AUX
inlawrev-3694	916	38	left	leave	VERB
inlawrev-3694	916	39	unchanged	unchanged	ADJ
inlawrev-3694	916	40	,	,	PUNCT
inlawrev-3694	916	41	and	and	CCONJ
inlawrev-3694	916	42	the	the	DET
inlawrev-3694	916	43	courts	court	NOUN
inlawrev-3694	916	44	of	of	ADP
inlawrev-3694	916	45	appeal	appeal	NOUN
inlawrev-3694	916	46	have	have	AUX
inlawrev-3694	916	47	diligently	diligently	ADV
inlawrev-3694	916	48	applied	apply	VERB
inlawrev-3694	916	49	,	,	PUNCT
inlawrev-3694	916	50	some	some	DET
inlawrev-3694	916	51	form	form	NOUN
inlawrev-3694	916	52	of	of	ADP
inlawrev-3694	916	53	this	this	DET
inlawrev-3694	916	54	228	228	NUM
inlawrev-3694	916	55	.	.	PUNCT
inlawrev-3694	917	1	see	see	PROPN
inlawrev-3694	917	2	madison	madison	PROPN
inlawrev-3694	917	3	,	,	PUNCT
inlawrev-3694	917	4	supra	supra	PROPN
inlawrev-3694	917	5	note	note	NOUN
inlawrev-3694	917	6	212	212	NUM
inlawrev-3694	917	7	,	,	PUNCT
inlawrev-3694	917	8	at	at	ADP
inlawrev-3694	917	9	749	749	NUM
inlawrev-3694	917	10	.	.	PUNCT
inlawrev-3694	917	11	229	229	NUM
inlawrev-3694	917	12	.	.	PUNCT
inlawrev-3694	918	1	lavoie	lavoie	PROPN
inlawrev-3694	918	2	,	,	PUNCT
inlawrev-3694	918	3	supra	supra	PROPN
inlawrev-3694	918	4	note	note	NOUN
inlawrev-3694	918	5	218	218	NUM
inlawrev-3694	918	6	,	,	PUNCT
inlawrev-3694	918	7	at	at	ADP
inlawrev-3694	918	8	1	1	NUM
inlawrev-3694	918	9	18	18	NUM
inlawrev-3694	918	10	.	.	PUNCT
inlawrev-3694	918	11	230	230	NUM
inlawrev-3694	918	12	.	.	PUNCT
inlawrev-3694	919	1	m	m	VERB
inlawrev-3694	919	2	at	at	ADP
inlawrev-3694	919	3	192	192	NUM
inlawrev-3694	919	4	-	-	SYM
inlawrev-3694	919	5	94	94	NUM
inlawrev-3694	919	6	.	.	PUNCT
inlawrev-3694	919	7	231	231	NUM
inlawrev-3694	919	8	.	.	PUNCT
inlawrev-3694	920	1	mat	mat	NOUN
inlawrev-3694	920	2	193	193	NUM
inlawrev-3694	920	3	.	.	PUNCT
inlawrev-3694	921	1	232	232	NUM
inlawrev-3694	921	2	.	.	PUNCT
inlawrev-3694	922	1	/j	/j	INTJ
inlawrev-3694	922	2	.	.	PUNCT
inlawrev-3694	923	1	at	at	ADP
inlawrev-3694	923	2	195	195	NUM
inlawrev-3694	923	3	.	.	NOUN
inlawrev-3694	923	4	233	233	NUM
inlawrev-3694	923	5	.	.	PUNCT
inlawrev-3694	924	1	5^^	5^^	NUM
inlawrev-3694	924	2	discussion	discussion	NOUN
inlawrev-3694	924	3	5mpra	5mpra	NUM
inlawrev-3694	924	4	part	part	NOUN
inlawrev-3694	924	5	i.a.i	i.a.i	ADJ
inlawrev-3694	924	6	.	.	PUNCT
inlawrev-3694	925	1	234	234	NUM
inlawrev-3694	925	2	.	.	PUNCT
inlawrev-3694	926	1	gregory	gregory	PROPN
inlawrev-3694	926	2	v.	v.	PROPN
inlawrev-3694	926	3	helvering	helvering	PROPN
inlawrev-3694	926	4	,	,	PUNCT
inlawrev-3694	926	5	293	293	NUM
inlawrev-3694	926	6	u.s	u.s	PROPN
inlawrev-3694	926	7	.	.	PROPN
inlawrev-3694	926	8	465	465	NUM
inlawrev-3694	926	9	,	,	PUNCT
inlawrev-3694	926	10	469	469	NUM
inlawrev-3694	926	11	(	(	PUNCT
inlawrev-3694	926	12	1935	1935	NUM
inlawrev-3694	926	13	)	)	PUNCT
inlawrev-3694	926	14	.	.	PUNCT
inlawrev-3694	927	1	235	235	NUM
inlawrev-3694	927	2	.	.	PUNCT
inlawrev-3694	928	1	i	i	PRON
inlawrev-3694	928	2	d.	d.	PROPN
inlawrev-3694	928	3	330	330	NUM
inlawrev-3694	928	4	indiana	indiana	PROPN
inlawrev-3694	928	5	law	law	PROPN
inlawrev-3694	928	6	review	review	NOUN
inlawrev-3694	929	1	[	[	X
inlawrev-3694	929	2	vol	vol	NOUN
inlawrev-3694	929	3	.	.	PUNCT
inlawrev-3694	929	4	38:295	38:295	NUM
inlawrev-3694	929	5	rule	rule	NOUN
inlawrev-3694	929	6	.	.	PUNCT
inlawrev-3694	930	1	""*^	""*^	NOUN
inlawrev-3694	930	2	it	it	PRON
inlawrev-3694	930	3	is	be	AUX
inlawrev-3694	930	4	unreasonable	unreasonable	ADJ
inlawrev-3694	930	5	to	to	PART
inlawrev-3694	930	6	conclude	conclude	VERB
inlawrev-3694	930	7	that	that	SCONJ
inlawrev-3694	930	8	the	the	DET
inlawrev-3694	930	9	supreme	supreme	PROPN
inlawrev-3694	930	10	court	court	PROPN
inlawrev-3694	930	11	would	would	AUX
inlawrev-3694	930	12	turn	turn	VERB
inlawrev-3694	930	13	so	so	ADV
inlawrev-3694	930	14	abruptly	abruptly	ADV
inlawrev-3694	930	15	away	away	ADV
inlawrev-3694	930	16	from	from	ADP
inlawrev-3694	930	17	this	this	DET
inlawrev-3694	930	18	well	well	ADV
inlawrev-3694	930	19	reasoned	reason	VERB
inlawrev-3694	930	20	rule	rule	NOUN
inlawrev-3694	930	21	.	.	PUNCT
inlawrev-3694	931	1	it	it	PRON
inlawrev-3694	931	2	is	be	AUX
inlawrev-3694	931	3	equally	equally	ADV
inlawrev-3694	931	4	hard	hard	ADJ
inlawrev-3694	931	5	to	to	PART
inlawrev-3694	931	6	imagine	imagine	VERB
inlawrev-3694	931	7	that	that	SCONJ
inlawrev-3694	931	8	taxpayers	taxpayer	NOUN
inlawrev-3694	931	9	who	who	PRON
inlawrev-3694	931	10	contemplate	contemplate	VERB
inlawrev-3694	931	11	engaging	engage	VERB
inlawrev-3694	931	12	in	in	ADP
inlawrev-3694	931	13	a	a	DET
inlawrev-3694	931	14	tax	tax	NOUN
inlawrev-3694	931	15	motivated	motivate	VERB
inlawrev-3694	931	16	transaction	transaction	NOUN
inlawrev-3694	931	17	do	do	AUX
inlawrev-3694	931	18	not	not	PART
inlawrev-3694	931	19	give	give	VERB
inlawrev-3694	931	20	credence	credence	NOUN
inlawrev-3694	931	21	to	to	ADP
inlawrev-3694	931	22	this	this	DET
inlawrev-3694	931	23	rule	rule	NOUN
inlawrev-3694	931	24	which	which	PRON
inlawrev-3694	931	25	has	have	AUX
inlawrev-3694	931	26	been	be	AUX
inlawrev-3694	931	27	so	so	ADV
inlawrev-3694	931	28	consistently	consistently	ADV
inlawrev-3694	931	29	applied	apply	VERB
inlawrev-3694	931	30	.	.	PUNCT
inlawrev-3694	932	1	the	the	DET
inlawrev-3694	932	2	increased	increase	VERB
inlawrev-3694	932	3	activity	activity	NOUN
inlawrev-3694	932	4	is	be	AUX
inlawrev-3694	932	5	certainly	certainly	ADV
inlawrev-3694	932	6	due	due	ADJ
inlawrev-3694	932	7	in	in	ADP
inlawrev-3694	932	8	part	part	NOUN
inlawrev-3694	932	9	to	to	ADP
inlawrev-3694	932	10	an	an	DET
inlawrev-3694	932	11	ethical	ethical	ADJ
inlawrev-3694	932	12	lapse	lapse	NOUN
inlawrev-3694	932	13	primarily	primarily	ADV
inlawrev-3694	932	14	caused	cause	VERB
inlawrev-3694	932	15	by	by	ADP
inlawrev-3694	932	16	a	a	DET
inlawrev-3694	932	17	group	group	NOUN
inlawrev-3694	932	18	of	of	ADP
inlawrev-3694	932	19	professionals	professional	NOUN
inlawrev-3694	932	20	who	who	PRON
inlawrev-3694	932	21	do	do	AUX
inlawrev-3694	932	22	not	not	PART
inlawrev-3694	932	23	adhere	adhere	VERB
inlawrev-3694	932	24	to	to	ADP
inlawrev-3694	932	25	the	the	DET
inlawrev-3694	932	26	ethical	ethical	ADJ
inlawrev-3694	932	27	rules	rule	NOUN
inlawrev-3694	932	28	imposed	impose	VERB
inlawrev-3694	932	29	upon	upon	SCONJ
inlawrev-3694	932	30	the	the	DET
inlawrev-3694	932	31	profession	profession	NOUN
inlawrev-3694	932	32	.	.	PUNCT
inlawrev-3694	933	1	however	however	ADV
inlawrev-3694	933	2	,	,	PUNCT
inlawrev-3694	933	3	it	it	PRON
inlawrev-3694	933	4	is	be	AUX
inlawrev-3694	933	5	also	also	ADV
inlawrev-3694	933	6	likely	likely	ADJ
inlawrev-3694	933	7	that	that	SCONJ
inlawrev-3694	933	8	the	the	DET
inlawrev-3694	933	9	increase	increase	NOUN
inlawrev-3694	933	10	in	in	ADP
inlawrev-3694	933	11	tax	tax	NOUN
inlawrev-3694	933	12	motivated	motivated	ADJ
inlawrev-3694	933	13	transactions	transaction	NOUN
inlawrev-3694	933	14	is	be	AUX
inlawrev-3694	933	15	due	due	ADJ
inlawrev-3694	933	16	in	in	ADP
inlawrev-3694	933	17	part	part	NOUN
inlawrev-3694	933	18	to	to	ADP
inlawrev-3694	933	19	the	the	DET
inlawrev-3694	933	20	weakness	weakness	NOUN
inlawrev-3694	933	21	in	in	ADP
inlawrev-3694	933	22	the	the	DET
inlawrev-3694	933	23	economic	economic	ADJ
inlawrev-3694	933	24	substance	substance	NOUN
inlawrev-3694	933	25	prong	prong	NOUN
inlawrev-3694	933	26	of	of	ADP
inlawrev-3694	933	27	the	the	DET
inlawrev-3694	933	28	sham	sham	ADJ
inlawrev-3694	933	29	transaction	transaction	NOUN
inlawrev-3694	933	30	analysis	analysis	NOUN
inlawrev-3694	933	31	allowing	allow	VERB
inlawrev-3694	933	32	promoters	promoter	NOUN
inlawrev-3694	933	33	to	to	PART
inlawrev-3694	933	34	issue	issue	VERB
inlawrev-3694	933	35	opinions	opinion	NOUN
inlawrev-3694	933	36	that	that	SCONJ
inlawrev-3694	933	37	,	,	PUNCT
inlawrev-3694	933	38	at	at	ADP
inlawrev-3694	933	39	a	a	DET
inlawrev-3694	933	40	minimum	minimum	NOUN
inlawrev-3694	933	41	,	,	PUNCT
inlawrev-3694	933	42	operate	operate	VERB
inlawrev-3694	933	43	to	to	PART
inlawrev-3694	933	44	abate	abate	VERB
inlawrev-3694	933	45	penalties	penalty	NOUN
inlawrev-3694	933	46	as	as	SCONJ
inlawrev-3694	933	47	described	describe	VERB
inlawrev-3694	933	48	earlier	early	ADV
inlawrev-3694	933	49	.	.	PUNCT
inlawrev-3694	934	1	a	a	DET
inlawrev-3694	934	2	statement	statement	NOUN
inlawrev-3694	934	3	made	make	VERB
inlawrev-3694	934	4	in	in	ADP
inlawrev-3694	934	5	the	the	DET
inlawrev-3694	934	6	report	report	NOUN
inlawrev-3694	934	7	by	by	ADP
inlawrev-3694	934	8	the	the	DET
inlawrev-3694	934	9	minority	minority	NOUN
inlawrev-3694	934	10	staff	staff	NOUN
inlawrev-3694	934	11	of	of	ADP
inlawrev-3694	934	12	the	the	DET
inlawrev-3694	934	13	senate	senate	PROPN
inlawrev-3694	934	14	governmental	governmental	PROPN
inlawrev-3694	934	15	affairs	affair	NOUN
inlawrev-3694	934	16	permanent	permanent	ADJ
inlawrev-3694	934	17	investigations	investigation	NOUN
inlawrev-3694	934	18	subcommittee	subcommittee	NOUN
inlawrev-3694	934	19	frames	frame	VERB
inlawrev-3694	934	20	the	the	DET
inlawrev-3694	934	21	ethical	ethical	ADJ
inlawrev-3694	934	22	scenario	scenario	NOUN
inlawrev-3694	934	23	quite	quite	ADV
inlawrev-3694	934	24	well	well	ADV
inlawrev-3694	934	25	.	.	PUNCT
inlawrev-3694	935	1	in	in	ADP
inlawrev-3694	935	2	summarizing	summarize	VERB
inlawrev-3694	935	3	the	the	DET
inlawrev-3694	935	4	committee	committee	NOUN
inlawrev-3694	935	5	's	's	PART
inlawrev-3694	935	6	findings	finding	NOUN
inlawrev-3694	935	7	in	in	ADP
inlawrev-3694	935	8	relation	relation	NOUN
inlawrev-3694	935	9	to	to	ADP
inlawrev-3694	935	10	kpmg	kpmg	PROPN
inlawrev-3694	935	11	's	's	PART
inlawrev-3694	935	12	recent	recent	ADJ
inlawrev-3694	935	13	tax	tax	NOUN
inlawrev-3694	935	14	shelter	shelter	NOUN
inlawrev-3694	935	15	activities	activity	NOUN
inlawrev-3694	935	16	,	,	PUNCT
inlawrev-3694	935	17	the	the	DET
inlawrev-3694	935	18	report	report	NOUN
inlawrev-3694	935	19	included	include	VERB
inlawrev-3694	935	20	the	the	DET
inlawrev-3694	935	21	following	follow	VERB
inlawrev-3694	935	22	statement	statement	NOUN
inlawrev-3694	935	23	:	:	PUNCT
inlawrev-3694	935	24	the	the	DET
inlawrev-3694	935	25	tax	tax	NOUN
inlawrev-3694	935	26	products	product	NOUN
inlawrev-3694	935	27	featured	feature	VERB
inlawrev-3694	935	28	in	in	ADP
inlawrev-3694	935	29	this	this	DET
inlawrev-3694	935	30	report	report	NOUN
inlawrev-3694	935	31	were	be	AUX
inlawrev-3694	935	32	developed	develop	VERB
inlawrev-3694	935	33	,	,	PUNCT
inlawrev-3694	935	34	marketed	market	VERB
inlawrev-3694	935	35	,	,	PUNCT
inlawrev-3694	935	36	and	and	CCONJ
inlawrev-3694	935	37	executed	execute	VERB
inlawrev-3694	935	38	by	by	ADP
inlawrev-3694	935	39	highly	highly	ADV
inlawrev-3694	935	40	skilled	skilled	ADJ
inlawrev-3694	935	41	professionals	professional	NOUN
inlawrev-3694	935	42	in	in	ADP
inlawrev-3694	935	43	the	the	DET
inlawrev-3694	935	44	fields	field	NOUN
inlawrev-3694	935	45	of	of	ADP
inlawrev-3694	935	46	accounting	accounting	NOUN
inlawrev-3694	935	47	,	,	PUNCT
inlawrev-3694	935	48	law	law	NOUN
inlawrev-3694	935	49	,	,	PUNCT
inlawrev-3694	935	50	and	and	CCONJ
inlawrev-3694	935	51	finance	finance	NOUN
inlawrev-3694	935	52	.	.	PUNCT
inlawrev-3694	936	1	historically	historically	ADV
inlawrev-3694	936	2	,	,	PUNCT
inlawrev-3694	936	3	such	such	ADJ
inlawrev-3694	936	4	professionals	professional	NOUN
inlawrev-3694	936	5	have	have	AUX
inlawrev-3694	936	6	been	be	AUX
inlawrev-3694	936	7	distinguished	distinguish	VERB
inlawrev-3694	936	8	by	by	ADP
inlawrev-3694	936	9	their	their	PRON
inlawrev-3694	936	10	obligation	obligation	NOUN
inlawrev-3694	936	11	to	to	PART
inlawrev-3694	936	12	meet	meet	VERB
inlawrev-3694	936	13	a	a	DET
inlawrev-3694	936	14	higher	high	ADJ
inlawrev-3694	936	15	standard	standard	NOUN
inlawrev-3694	936	16	of	of	ADP
inlawrev-3694	936	17	conduct	conduct	NOUN
inlawrev-3694	936	18	in	in	ADP
inlawrev-3694	936	19	business	business	NOUN
inlawrev-3694	936	20	than	than	ADP
inlawrev-3694	936	21	ordinary	ordinary	ADJ
inlawrev-3694	936	22	occupations	occupation	NOUN
inlawrev-3694	936	23	.	.	PUNCT
inlawrev-3694	937	1	when	when	SCONJ
inlawrev-3694	937	2	it	it	PRON
inlawrev-3694	937	3	came	come	VERB
inlawrev-3694	937	4	to	to	ADP
inlawrev-3694	937	5	decisions	decision	NOUN
inlawrev-3694	937	6	by	by	ADP
inlawrev-3694	937	7	these	these	DET
inlawrev-3694	937	8	professionals	professional	NOUN
inlawrev-3694	937	9	on	on	ADP
inlawrev-3694	937	10	whether	whether	SCONJ
inlawrev-3694	937	11	to	to	PART
inlawrev-3694	937	12	approve	approve	VERB
inlawrev-3694	937	13	a	a	DET
inlawrev-3694	937	14	questionable	questionable	ADJ
inlawrev-3694	937	15	tax	tax	NOUN
inlawrev-3694	937	16	product	product	NOUN
inlawrev-3694	937	17	,	,	PUNCT
inlawrev-3694	937	18	employ	employ	VERB
inlawrev-3694	937	19	telemarketers	telemarketer	NOUN
inlawrev-3694	937	20	to	to	PART
inlawrev-3694	937	21	sell	sell	VERB
inlawrev-3694	937	22	tax	tax	NOUN
inlawrev-3694	937	23	services	service	NOUN
inlawrev-3694	937	24	,	,	PUNCT
inlawrev-3694	937	25	or	or	CCONJ
inlawrev-3694	937	26	omit	omit	VERB
inlawrev-3694	937	27	required	require	VERB
inlawrev-3694	937	28	information	information	NOUN
inlawrev-3694	937	29	from	from	ADP
inlawrev-3694	937	30	a	a	DET
inlawrev-3694	937	31	tax	tax	NOUN
inlawrev-3694	937	32	return	return	NOUN
inlawrev-3694	937	33	,	,	PUNCT
inlawrev-3694	937	34	one	one	PRON
inlawrev-3694	937	35	might	might	AUX
inlawrev-3694	937	36	have	have	AUX
inlawrev-3694	937	37	expected	expect	VERB
inlawrev-3694	937	38	a	a	DET
inlawrev-3694	937	39	thoughtful	thoughtful	ADJ
inlawrev-3694	937	40	discussion	discussion	NOUN
inlawrev-3694	937	41	or	or	CCONJ
inlawrev-3694	937	42	analysis	analysis	NOUN
inlawrev-3694	937	43	of	of	ADP
inlawrev-3694	937	44	the	the	DET
inlawrev-3694	937	45	firm	firm	NOUN
inlawrev-3694	937	46	's	's	PART
inlawrev-3694	937	47	fiduciary	fiduciary	ADJ
inlawrev-3694	937	48	duties	duty	NOUN
inlawrev-3694	937	49	,	,	PUNCT
inlawrev-3694	937	50	its	its	PRON
inlawrev-3694	937	51	ethical	ethical	ADJ
inlawrev-3694	937	52	and	and	CCONJ
inlawrev-3694	937	53	professional	professional	ADJ
inlawrev-3694	937	54	obligations	obligation	NOUN
inlawrev-3694	937	55	,	,	PUNCT
inlawrev-3694	937	56	or	or	CCONJ
inlawrev-3694	937	57	what	what	PRON
inlawrev-3694	937	58	should	should	AUX
inlawrev-3694	937	59	be	be	AUX
inlawrev-3694	937	60	done	do	VERB
inlawrev-3694	937	61	to	to	PART
inlawrev-3694	937	62	protect	protect	VERB
inlawrev-3694	937	63	the	the	DET
inlawrev-3694	937	64	firm	firm	NOUN
inlawrev-3694	937	65	's	's	PART
inlawrev-3694	937	66	good	good	ADJ
inlawrev-3694	937	67	name	name	NOUN
inlawrev-3694	937	68	.	.	PUNCT
inlawrev-3694	938	1	unfortunately	unfortunately	ADV
inlawrev-3694	938	2	,	,	PUNCT
inlawrev-3694	938	3	evidence	evidence	NOUN
inlawrev-3694	938	4	of	of	ADP
inlawrev-3694	938	5	those	those	DET
inlawrev-3694	938	6	thoughtful	thoughtful	ADJ
inlawrev-3694	938	7	discussions	discussion	NOUN
inlawrev-3694	938	8	was	be	AUX
inlawrev-3694	938	9	virtually	virtually	ADV
inlawrev-3694	938	10	non	non	ADJ
inlawrev-3694	938	11	-	-	ADJ
inlawrev-3694	938	12	existent	existent	ADJ
inlawrev-3694	938	13	and	and	CCONJ
inlawrev-3694	938	14	considerations	consideration	NOUN
inlawrev-3694	938	15	of	of	ADP
inlawrev-3694	938	16	professionalism	professionalism	NOUN
inlawrev-3694	938	17	seem	seem	VERB
inlawrev-3694	938	18	to	to	PART
inlawrev-3694	938	19	have	have	AUX
inlawrev-3694	938	20	had	have	VERB
inlawrev-3694	938	21	little	little	ADJ
inlawrev-3694	938	22	,	,	PUNCT
inlawrev-3694	938	23	if	if	SCONJ
inlawrev-3694	938	24	any	any	PRON
inlawrev-3694	938	25	,	,	PUNCT
inlawrev-3694	938	26	effect	effect	NOUN
inlawrev-3694	938	27	on	on	ADP
inlawrev-3694	938	28	kpmg	kpmg	PROPN
inlawrev-3694	938	29	's	's	PART
inlawrev-3694	938	30	mass	mass	ADJ
inlawrev-3694	938	31	marketing	marketing	NOUN
inlawrev-3694	938	32	of	of	ADP
inlawrev-3694	938	33	its	its	PRON
inlawrev-3694	938	34	tax	tax	NOUN
inlawrev-3694	938	35	products.^"^^	products.^"^^	NOUN
inlawrev-3694	938	36	again	again	ADV
inlawrev-3694	938	37	,	,	PUNCT
inlawrev-3694	938	38	while	while	SCONJ
inlawrev-3694	938	39	the	the	DET
inlawrev-3694	938	40	report	report	NOUN
inlawrev-3694	938	41	focuses	focus	VERB
inlawrev-3694	938	42	on	on	ADP
inlawrev-3694	938	43	the	the	DET
inlawrev-3694	938	44	actions	action	NOUN
inlawrev-3694	938	45	of	of	ADP
inlawrev-3694	938	46	kpmg	kpmg	PROPN
inlawrev-3694	938	47	,	,	PUNCT
inlawrev-3694	938	48	the	the	DET
inlawrev-3694	938	49	report	report	NOUN
inlawrev-3694	938	50	also	also	ADV
inlawrev-3694	938	51	confirms	confirm	VERB
inlawrev-3694	938	52	the	the	DET
inlawrev-3694	938	53	participation	participation	NOUN
inlawrev-3694	938	54	of	of	ADP
inlawrev-3694	938	55	a	a	DET
inlawrev-3694	938	56	number	number	NOUN
inlawrev-3694	938	57	of	of	ADP
inlawrev-3694	938	58	other	other	ADJ
inlawrev-3694	938	59	consultants	consultant	NOUN
inlawrev-3694	938	60	in	in	ADP
inlawrev-3694	938	61	the	the	DET
inlawrev-3694	938	62	promotion	promotion	NOUN
inlawrev-3694	938	63	and	and	CCONJ
inlawrev-3694	938	64	execution	execution	NOUN
inlawrev-3694	938	65	of	of	ADP
inlawrev-3694	938	66	tax	tax	NOUN
inlawrev-3694	938	67	shelters	shelter	NOUN
inlawrev-3694	938	68	.	.	PUNCT
inlawrev-3694	939	1	these	these	DET
inlawrev-3694	939	2	activities	activity	NOUN
inlawrev-3694	939	3	are	be	AUX
inlawrev-3694	939	4	so	so	ADV
inlawrev-3694	939	5	well	well	ADV
inlawrev-3694	939	6	documented	document	VERB
inlawrev-3694	939	7	in	in	ADP
inlawrev-3694	939	8	the	the	DET
inlawrev-3694	939	9	report	report	NOUN
inlawrev-3694	939	10	236	236	NUM
inlawrev-3694	939	11	.	.	PUNCT
inlawrev-3694	940	1	but	but	CCONJ
inlawrev-3694	940	2	see	see	VERB
inlawrev-3694	940	3	gitlitz	gitlitz	NOUN
inlawrev-3694	940	4	v.	v.	ADP
inlawrev-3694	940	5	comm'r	comm'r	PROPN
inlawrev-3694	940	6	,	,	PUNCT
inlawrev-3694	941	1	531	531	NUM
inlawrev-3694	941	2	u.s	u.s	PROPN
inlawrev-3694	941	3	.	.	PROPN
inlawrev-3694	941	4	206	206	NUM
inlawrev-3694	941	5	(	(	PUNCT
inlawrev-3694	941	6	2001	2001	NUM
inlawrev-3694	941	7	)	)	PUNCT
inlawrev-3694	941	8	(	(	PUNCT
inlawrev-3694	941	9	taxpayer	taxpayer	NOUN
inlawrev-3694	941	10	received	receive	VERB
inlawrev-3694	941	11	a	a	DET
inlawrev-3694	941	12	double	double	ADJ
inlawrev-3694	941	13	benefit	benefit	NOUN
inlawrev-3694	941	14	under	under	ADP
inlawrev-3694	941	15	the	the	DET
inlawrev-3694	941	16	plain	plain	ADJ
inlawrev-3694	941	17	reading	reading	NOUN
inlawrev-3694	941	18	of	of	ADP
inlawrev-3694	941	19	the	the	DET
inlawrev-3694	941	20	code	code	NOUN
inlawrev-3694	941	21	)	)	PUNCT
inlawrev-3694	941	22	.	.	PUNCT
inlawrev-3694	942	1	in	in	ADP
inlawrev-3694	942	2	gitlitz	gitlitz	PROPN
inlawrev-3694	942	3	,	,	PUNCT
inlawrev-3694	942	4	justice	justice	PROPN
inlawrev-3694	942	5	thomas	thomas	PROPN
inlawrev-3694	942	6	found	find	VERB
inlawrev-3694	942	7	that	that	SCONJ
inlawrev-3694	942	8	the	the	DET
inlawrev-3694	942	9	code	code	NOUN
inlawrev-3694	942	10	's	's	PART
inlawrev-3694	942	11	"	"	PUNCT
inlawrev-3694	942	12	plain	plain	ADJ
inlawrev-3694	942	13	text	text	NOUN
inlawrev-3694	942	14	"	"	PUNCT
inlawrev-3694	942	15	required	require	VERB
inlawrev-3694	942	16	the	the	DET
inlawrev-3694	942	17	court	court	NOUN
inlawrev-3694	942	18	to	to	PART
inlawrev-3694	942	19	uphold	uphold	VERB
inlawrev-3694	942	20	a	a	DET
inlawrev-3694	942	21	tax	tax	NOUN
inlawrev-3694	942	22	loophole	loophole	NOUN
inlawrev-3694	942	23	despite	despite	SCONJ
inlawrev-3694	942	24	justice	justice	NOUN
inlawrev-3694	942	25	breyer	breyer	NOUN
inlawrev-3694	942	26	's	's	PART
inlawrev-3694	942	27	assertion	assertion	NOUN
inlawrev-3694	942	28	that	that	SCONJ
inlawrev-3694	942	29	policy	policy	NOUN
inlawrev-3694	942	30	favored	favor	VERB
inlawrev-3694	942	31	reading	read	VERB
inlawrev-3694	942	32	the	the	DET
inlawrev-3694	942	33	statute	statute	NOUN
inlawrev-3694	942	34	to	to	PART
inlawrev-3694	942	35	prevent	prevent	VERB
inlawrev-3694	942	36	the	the	DET
inlawrev-3694	942	37	use	use	NOUN
inlawrev-3694	942	38	of	of	ADP
inlawrev-3694	942	39	the	the	DET
inlawrev-3694	942	40	loophole	loophole	NOUN
inlawrev-3694	942	41	.	.	PUNCT
inlawrev-3694	943	1	i	i	PRON
inlawrev-3694	943	2	d.	d.	PROPN
inlawrev-3694	943	3	at	at	ADP
inlawrev-3694	943	4	220	220	NUM
inlawrev-3694	943	5	,	,	PUNCT
inlawrev-3694	943	6	223	223	NUM
inlawrev-3694	943	7	.	.	PUNCT
inlawrev-3694	944	1	see	see	VERB
inlawrev-3694	944	2	also	also	ADV
inlawrev-3694	944	3	madison	madison	PROPN
inlawrev-3694	944	4	,	,	PUNCT
inlawrev-3694	944	5	supra	supra	PROPN
inlawrev-3694	944	6	note	note	NOUN
inlawrev-3694	944	7	212	212	NUM
inlawrev-3694	944	8	,	,	PUNCT
inlawrev-3694	944	9	at	at	ADP
inlawrev-3694	944	10	740	740	NUM
inlawrev-3694	944	11	(	(	PUNCT
inlawrev-3694	944	12	pointing	point	VERB
inlawrev-3694	944	13	out	out	ADP
inlawrev-3694	944	14	that	that	SCONJ
inlawrev-3694	944	15	the	the	DET
inlawrev-3694	944	16	supreme	supreme	PROPN
inlawrev-3694	944	17	court	court	PROPN
inlawrev-3694	944	18	's	's	PART
inlawrev-3694	944	19	plain	plain	ADJ
inlawrev-3694	944	20	reading	reading	NOUN
inlawrev-3694	944	21	in	in	ADP
inlawrev-3694	944	22	gitlitz	gitlitz	NOUN
inlawrev-3694	944	23	reveals	reveal	VERB
inlawrev-3694	944	24	a	a	DET
inlawrev-3694	944	25	swing	swing	NOUN
inlawrev-3694	944	26	to	to	ADP
inlawrev-3694	944	27	the	the	DET
inlawrev-3694	944	28	textualist	textualist	ADJ
inlawrev-3694	944	29	approach	approach	NOUN
inlawrev-3694	944	30	in	in	ADP
inlawrev-3694	944	31	that	that	SCONJ
inlawrev-3694	944	32	it	it	PRON
inlawrev-3694	944	33	allowed	allow	VERB
inlawrev-3694	944	34	a	a	DET
inlawrev-3694	944	35	taxpayer	taxpayer	NOUN
inlawrev-3694	944	36	to	to	PART
inlawrev-3694	944	37	obtain	obtain	VERB
inlawrev-3694	944	38	a	a	DET
inlawrev-3694	944	39	double	double	ADJ
inlawrev-3694	944	40	tax	tax	NOUN
inlawrev-3694	944	41	benefit	benefit	NOUN
inlawrev-3694	944	42	which	which	PRON
inlawrev-3694	944	43	has	have	AUX
inlawrev-3694	944	44	historically	historically	ADV
inlawrev-3694	944	45	never	never	ADV
inlawrev-3694	944	46	been	be	AUX
inlawrev-3694	944	47	allowed	allow	VERB
inlawrev-3694	944	48	even	even	ADV
inlawrev-3694	944	49	if	if	SCONJ
inlawrev-3694	944	50	the	the	DET
inlawrev-3694	944	51	code	code	NOUN
inlawrev-3694	944	52	supported	support	VERB
inlawrev-3694	944	53	such	such	ADJ
inlawrev-3694	944	54	treatment	treatment	NOUN
inlawrev-3694	944	55	)	)	PUNCT
inlawrev-3694	944	56	;	;	PUNCT
inlawrev-3694	944	57	joseph	joseph	PROPN
inlawrev-3694	944	58	isenbergh	isenbergh	PROPN
inlawrev-3694	944	59	,	,	PUNCT
inlawrev-3694	944	60	musings	musing	NOUN
inlawrev-3694	944	61	on	on	ADP
inlawrev-3694	944	62	form	form	NOUN
inlawrev-3694	944	63	and	and	CCONJ
inlawrev-3694	944	64	substance	substance	NOUN
inlawrev-3694	944	65	in	in	ADP
inlawrev-3694	944	66	taxation	taxation	NOUN
inlawrev-3694	944	67	,	,	PUNCT
inlawrev-3694	944	68	49	49	NUM
inlawrev-3694	944	69	u.	u.	PROPN
inlawrev-3694	944	70	cffl	cffl	PROPN
inlawrev-3694	944	71	.	.	PUNCT
inlawrev-3694	945	1	l.	l.	PROPN
inlawrev-3694	945	2	rev	rev	PROPN
inlawrev-3694	945	3	.	.	PROPN
inlawrev-3694	945	4	859	859	NUM
inlawrev-3694	945	5	,	,	PUNCT
inlawrev-3694	945	6	863	863	NUM
inlawrev-3694	945	7	-	-	SYM
inlawrev-3694	945	8	84	84	NUM
inlawrev-3694	945	9	(	(	PUNCT
inlawrev-3694	945	10	1982	1982	NUM
inlawrev-3694	945	11	)	)	PUNCT
inlawrev-3694	945	12	(	(	PUNCT
inlawrev-3694	945	13	criticizing	criticize	VERB
inlawrev-3694	945	14	the	the	DET
inlawrev-3694	945	15	economic	economic	ADJ
inlawrev-3694	945	16	substance	substance	NOUN
inlawrev-3694	945	17	doctrine	doctrine	NOUN
inlawrev-3694	945	18	,	,	PUNCT
inlawrev-3694	945	19	arguing	argue	VERB
inlawrev-3694	945	20	that	that	SCONJ
inlawrev-3694	945	21	the	the	DET
inlawrev-3694	945	22	doctrine	doctrine	NOUN
inlawrev-3694	945	23	's	's	PART
inlawrev-3694	945	24	articulation	articulation	NOUN
inlawrev-3694	945	25	and	and	CCONJ
inlawrev-3694	945	26	the	the	DET
inlawrev-3694	945	27	outcomes	outcome	NOUN
inlawrev-3694	945	28	of	of	ADP
inlawrev-3694	945	29	cases	case	NOUN
inlawrev-3694	945	30	such	such	ADJ
inlawrev-3694	945	31	as	as	ADP
inlawrev-3694	945	32	gregory	gregory	PROPN
inlawrev-3694	945	33	and	and	CCONJ
inlawrev-3694	945	34	goldstein	goldstein	PROPN
inlawrev-3694	945	35	,	,	PUNCT
inlawrev-3694	945	36	are	be	AUX
inlawrev-3694	945	37	incorrect	incorrect	ADJ
inlawrev-3694	945	38	and	and	CCONJ
inlawrev-3694	945	39	are	be	AUX
inlawrev-3694	945	40	the	the	DET
inlawrev-3694	945	41	consequence	consequence	NOUN
inlawrev-3694	945	42	of	of	ADP
inlawrev-3694	945	43	judicial	judicial	ADJ
inlawrev-3694	945	44	ambition	ambition	NOUN
inlawrev-3694	945	45	or	or	CCONJ
inlawrev-3694	945	46	impatience	impatience	NOUN
inlawrev-3694	945	47	)	)	PUNCT
inlawrev-3694	945	48	;	;	PUNCT
inlawrev-3694	945	49	coltec	coltec	ADJ
inlawrev-3694	945	50	indus	indus	NOUN
inlawrev-3694	945	51	,	,	PUNCT
inlawrev-3694	945	52	v.	v.	PROPN
inlawrev-3694	945	53	united	united	PROPN
inlawrev-3694	945	54	states	states	PROPN
inlawrev-3694	945	55	,	,	PUNCT
inlawrev-3694	945	56	62	62	NUM
inlawrev-3694	945	57	fed	fed	PROPN
inlawrev-3694	945	58	.	.	PUNCT
inlawrev-3694	946	1	ci	ci	PROPN
inlawrev-3694	946	2	.	.	PROPN
inlawrev-3694	946	3	716	716	NUM
inlawrev-3694	946	4	,	,	PUNCT
inlawrev-3694	946	5	756	756	NUM
inlawrev-3694	946	6	(	(	PUNCT
inlawrev-3694	946	7	2004	2004	NUM
inlawrev-3694	946	8	)	)	PUNCT
inlawrev-3694	946	9	(	(	PUNCT
inlawrev-3694	946	10	"	"	PUNCT
inlawrev-3694	946	11	under	under	ADP
inlawrev-3694	946	12	our	our	PRON
inlawrev-3694	946	13	time	time	NOUN
inlawrev-3694	946	14	-	-	PUNCT
inlawrev-3694	946	15	tested	test	VERB
inlawrev-3694	946	16	system	system	NOUN
inlawrev-3694	946	17	of	of	ADP
inlawrev-3694	946	18	separation	separation	NOUN
inlawrev-3694	946	19	of	of	ADP
inlawrev-3694	946	20	powers	power	NOUN
inlawrev-3694	946	21	,	,	PUNCT
inlawrev-3694	946	22	it	it	PRON
inlawrev-3694	946	23	is	be	AUX
inlawrev-3694	946	24	congress	congress	PROPN
inlawrev-3694	946	25	,	,	PUNCT
inlawrev-3694	946	26	not	not	PART
inlawrev-3694	946	27	the	the	DET
inlawrev-3694	946	28	court	court	NOUN
inlawrev-3694	946	29	,	,	PUNCT
inlawrev-3694	946	30	that	that	PRON
inlawrev-3694	946	31	should	should	AUX
inlawrev-3694	946	32	determine	determine	VERB
inlawrev-3694	946	33	how	how	SCONJ
inlawrev-3694	946	34	the	the	DET
inlawrev-3694	946	35	federal	federal	ADJ
inlawrev-3694	946	36	tax	tax	NOUN
inlawrev-3694	946	37	laws	law	NOUN
inlawrev-3694	946	38	should	should	AUX
inlawrev-3694	946	39	be	be	AUX
inlawrev-3694	946	40	used	use	VERB
inlawrev-3694	946	41	to	to	PART
inlawrev-3694	946	42	promote	promote	VERB
inlawrev-3694	946	43	economic	economic	ADJ
inlawrev-3694	946	44	welfare	welfare	NOUN
inlawrev-3694	946	45	.	.	PUNCT
inlawrev-3694	947	1	"	"	PUNCT
inlawrev-3694	947	2	)	)	PUNCT
inlawrev-3694	947	3	.	.	PUNCT
inlawrev-3694	948	1	237	237	NUM
inlawrev-3694	948	2	.	.	PUNCT
inlawrev-3694	949	1	role	role	NOUN
inlawrev-3694	949	2	of	of	ADP
inlawrev-3694	949	3	accountants	accountant	NOUN
inlawrev-3694	949	4	,	,	PUNCT
inlawrev-3694	949	5	supra	supra	PROPN
inlawrev-3694	949	6	note	note	PROPN
inlawrev-3694	949	7	164	164	NUM
inlawrev-3694	949	8	,	,	PUNCT
inlawrev-3694	949	9	at	at	ADP
inlawrev-3694	949	10	16	16	NUM
inlawrev-3694	949	11	.	.	PUNCT
inlawrev-3694	950	1	2005	2005	NUM
inlawrev-3694	950	2	]	]	PUNCT
inlawrev-3694	950	3	tax	tax	NOUN
inlawrev-3694	950	4	motivated	motivate	VERB
inlawrev-3694	950	5	transactions	transaction	NOUN
inlawrev-3694	950	6	33	33	NUM
inlawrev-3694	950	7	1	1	NUM
inlawrev-3694	950	8	that	that	PRON
inlawrev-3694	950	9	little	little	ADJ
inlawrev-3694	950	10	doubt	doubt	NOUN
inlawrev-3694	950	11	is	be	AUX
inlawrev-3694	950	12	left	leave	VERB
inlawrev-3694	950	13	that	that	SCONJ
inlawrev-3694	950	14	there	there	PRON
inlawrev-3694	950	15	is	be	VERB
inlawrev-3694	950	16	a	a	DET
inlawrev-3694	950	17	systematic	systematic	ADJ
inlawrev-3694	950	18	involvement	involvement	NOUN
inlawrev-3694	950	19	of	of	ADP
inlawrev-3694	950	20	a	a	DET
inlawrev-3694	950	21	wide	wide	ADJ
inlawrev-3694	950	22	variety	variety	NOUN
inlawrev-3694	950	23	of	of	ADP
inlawrev-3694	950	24	professions	profession	NOUN
inlawrev-3694	950	25	in	in	ADP
inlawrev-3694	950	26	varying	vary	VERB
inlawrev-3694	950	27	industries	industry	NOUN
inlawrev-3694	950	28	in	in	ADP
inlawrev-3694	950	29	tax	tax	NOUN
inlawrev-3694	950	30	shelter	shelter	NOUN
inlawrev-3694	950	31	promotion	promotion	NOUN
inlawrev-3694	950	32	.	.	PUNCT
inlawrev-3694	951	1	the	the	DET
inlawrev-3694	951	2	report	report	NOUN
inlawrev-3694	951	3	reveals	reveal	VERB
inlawrev-3694	951	4	a	a	DET
inlawrev-3694	951	5	consistent	consistent	ADJ
inlawrev-3694	951	6	abuse	abuse	NOUN
inlawrev-3694	951	7	of	of	ADP
inlawrev-3694	951	8	law	law	NOUN
inlawrev-3694	951	9	and	and	CCONJ
inlawrev-3694	951	10	ethics	ethic	NOUN
inlawrev-3694	951	11	by	by	ADP
inlawrev-3694	951	12	many	many	ADJ
inlawrev-3694	951	13	participants	participant	NOUN
inlawrev-3694	951	14	.	.	PUNCT
inlawrev-3694	952	1	the	the	DET
inlawrev-3694	952	2	abuses	abuse	NOUN
inlawrev-3694	952	3	are	be	AUX
inlawrev-3694	952	4	a	a	DET
inlawrev-3694	952	5	result	result	NOUN
inlawrev-3694	952	6	of	of	ADP
inlawrev-3694	952	7	the	the	DET
inlawrev-3694	952	8	unlawful	unlawful	ADJ
inlawrev-3694	952	9	,	,	PUNCT
inlawrev-3694	952	10	unethical	unethical	ADJ
inlawrev-3694	952	11	,	,	PUNCT
inlawrev-3694	952	12	and	and	CCONJ
inlawrev-3694	952	13	aggressive	aggressive	ADJ
inlawrev-3694	952	14	nature	nature	NOUN
inlawrev-3694	952	15	in	in	ADP
inlawrev-3694	952	16	which	which	PRON
inlawrev-3694	952	17	such	such	ADJ
inlawrev-3694	952	18	firms	firm	NOUN
inlawrev-3694	952	19	are	be	AUX
inlawrev-3694	952	20	marketing	market	VERB
inlawrev-3694	952	21	highly	highly	ADV
inlawrev-3694	952	22	structured	structured	ADJ
inlawrev-3694	952	23	tax	tax	NOUN
inlawrev-3694	952	24	motivated	motivate	VERB
inlawrev-3694	952	25	transactions	transaction	NOUN
inlawrev-3694	952	26	.	.	PUNCT
inlawrev-3694	953	1	iv	iv	X
inlawrev-3694	953	2	.	.	PUNCT
inlawrev-3694	953	3	specific	specific	ADJ
inlawrev-3694	953	4	ethical	ethical	ADJ
inlawrev-3694	953	5	issues	issue	NOUN
inlawrev-3694	953	6	again	again	ADV
inlawrev-3694	953	7	,	,	PUNCT
inlawrev-3694	953	8	using	use	VERB
inlawrev-3694	953	9	the	the	DET
inlawrev-3694	953	10	facts	fact	NOUN
inlawrev-3694	953	11	surrounding	surround	VERB
inlawrev-3694	953	12	the	the	DET
inlawrev-3694	953	13	committee	committee	NOUN
inlawrev-3694	953	14	's	's	PART
inlawrev-3694	953	15	investigation	investigation	NOUN
inlawrev-3694	953	16	into	into	ADP
inlawrev-3694	953	17	recent	recent	ADJ
inlawrev-3694	953	18	tax	tax	NOUN
inlawrev-3694	953	19	shelter	shelter	NOUN
inlawrev-3694	953	20	activities	activity	NOUN
inlawrev-3694	953	21	as	as	ADP
inlawrev-3694	953	22	a	a	DET
inlawrev-3694	953	23	case	case	NOUN
inlawrev-3694	953	24	study	study	NOUN
inlawrev-3694	953	25	,	,	PUNCT
inlawrev-3694	953	26	the	the	DET
inlawrev-3694	953	27	activities	activity	NOUN
inlawrev-3694	953	28	of	of	ADP
inlawrev-3694	953	29	kpmg	kpmg	PROPN
inlawrev-3694	953	30	,	,	PUNCT
inlawrev-3694	953	31	the	the	DET
inlawrev-3694	953	32	law	law	NOUN
inlawrev-3694	953	33	firm	firm	NOUN
inlawrev-3694	953	34	,	,	PUNCT
inlawrev-3694	953	35	and	and	CCONJ
inlawrev-3694	953	36	other	other	ADJ
inlawrev-3694	953	37	professionals	professional	NOUN
inlawrev-3694	953	38	appear	appear	VERB
inlawrev-3694	953	39	to	to	PART
inlawrev-3694	953	40	be	be	AUX
inlawrev-3694	953	41	in	in	ADP
inlawrev-3694	953	42	violation	violation	NOUN
inlawrev-3694	953	43	of	of	ADP
inlawrev-3694	953	44	the	the	DET
inlawrev-3694	953	45	aba	aba	PROPN
inlawrev-3694	953	46	model	model	NOUN
inlawrev-3694	953	47	rules	rule	NOUN
inlawrev-3694	953	48	of	of	ADP
inlawrev-3694	953	49	professional	professional	ADJ
inlawrev-3694	953	50	conduct	conduct	NOUN
inlawrev-3694	953	51	(	(	PUNCT
inlawrev-3694	953	52	mrpc	mrpc	NOUN
inlawrev-3694	953	53	)	)	PUNCT
inlawrev-3694	953	54	that	that	PRON
inlawrev-3694	953	55	govern	govern	VERB
inlawrev-3694	953	56	the	the	DET
inlawrev-3694	953	57	practice	practice	NOUN
inlawrev-3694	953	58	of	of	ADP
inlawrev-3694	953	59	law	law	NOUN
inlawrev-3694	953	60	and	and	CCONJ
inlawrev-3694	953	61	also	also	ADV
inlawrev-3694	953	62	appear	appear	VERB
inlawrev-3694	953	63	to	to	PART
inlawrev-3694	953	64	be	be	AUX
inlawrev-3694	953	65	in	in	ADP
inlawrev-3694	953	66	violation	violation	NOUN
inlawrev-3694	953	67	of	of	ADP
inlawrev-3694	953	68	circular	circular	ADJ
inlawrev-3694	953	69	230	230	NUM
inlawrev-3694	953	70	governing	governing	NOUN
inlawrev-3694	953	71	practice	practice	NOUN
inlawrev-3694	953	72	in	in	ADP
inlawrev-3694	953	73	front	front	NOUN
inlawrev-3694	953	74	of	of	ADP
inlawrev-3694	953	75	the	the	DET
inlawrev-3694	953	76	irs	irs	PROPN
inlawrev-3694	953	77	.	.	PUNCT
inlawrev-3694	954	1	it	it	PRON
inlawrev-3694	954	2	is	be	AUX
inlawrev-3694	954	3	important	important	ADJ
inlawrev-3694	954	4	to	to	PART
inlawrev-3694	954	5	note	note	VERB
inlawrev-3694	954	6	in	in	ADP
inlawrev-3694	954	7	relation	relation	NOUN
inlawrev-3694	954	8	to	to	ADP
inlawrev-3694	954	9	the	the	DET
inlawrev-3694	954	10	following	follow	VERB
inlawrev-3694	954	11	discussion	discussion	NOUN
inlawrev-3694	954	12	that	that	SCONJ
inlawrev-3694	954	13	while	while	SCONJ
inlawrev-3694	954	14	certain	certain	ADJ
inlawrev-3694	954	15	provisions	provision	NOUN
inlawrev-3694	954	16	of	of	ADP
inlawrev-3694	954	17	the	the	DET
inlawrev-3694	954	18	jobs	job	NOUN
inlawrev-3694	954	19	act	act	NOUN
inlawrev-3694	954	20	addressed	address	VERB
inlawrev-3694	954	21	the	the	DET
inlawrev-3694	954	22	disqualification	disqualification	NOUN
inlawrev-3694	954	23	of	of	ADP
inlawrev-3694	954	24	opinions	opinion	NOUN
inlawrev-3694	954	25	under	under	ADP
inlawrev-3694	954	26	various	various	ADJ
inlawrev-3694	954	27	circumstances	circumstance	NOUN
inlawrev-3694	954	28	,	,	PUNCT
inlawrev-3694	954	29	such	such	ADJ
inlawrev-3694	954	30	provisions	provision	NOUN
inlawrev-3694	954	31	are	be	AUX
inlawrev-3694	954	32	intended	intend	VERB
inlawrev-3694	954	33	to	to	PART
inlawrev-3694	954	34	focus	focus	VERB
inlawrev-3694	954	35	on	on	ADP
inlawrev-3694	954	36	a	a	DET
inlawrev-3694	954	37	taxpayer	taxpayer	NOUN
inlawrev-3694	954	38	's	's	PART
inlawrev-3694	954	39	ability	ability	NOUN
inlawrev-3694	954	40	to	to	PART
inlawrev-3694	954	41	avoid	avoid	VERB
inlawrev-3694	954	42	understatement	understatement	ADJ
inlawrev-3694	954	43	penalties	penalty	NOUN
inlawrev-3694	954	44	under	under	ADP
inlawrev-3694	954	45	certain	certain	ADJ
inlawrev-3694	954	46	circumstances	circumstance	NOUN
inlawrev-3694	954	47	.	.	PUNCT
inlawrev-3694	955	1	the	the	DET
inlawrev-3694	955	2	following	follow	VERB
inlawrev-3694	955	3	discussion	discussion	NOUN
inlawrev-3694	955	4	addresses	address	VERB
inlawrev-3694	955	5	the	the	DET
inlawrev-3694	955	6	current	current	ADJ
inlawrev-3694	955	7	ethical	ethical	ADJ
inlawrev-3694	955	8	rules	rule	NOUN
inlawrev-3694	955	9	in	in	ADP
inlawrev-3694	955	10	relation	relation	NOUN
inlawrev-3694	955	11	to	to	ADP
inlawrev-3694	955	12	practitioners	practitioner	NOUN
inlawrev-3694	955	13	who	who	PRON
inlawrev-3694	955	14	seek	seek	VERB
inlawrev-3694	955	15	to	to	PART
inlawrev-3694	955	16	advise	advise	VERB
inlawrev-3694	955	17	in	in	ADP
inlawrev-3694	955	18	the	the	DET
inlawrev-3694	955	19	area	area	NOUN
inlawrev-3694	955	20	of	of	ADP
inlawrev-3694	955	21	tax	tax	NOUN
inlawrev-3694	955	22	motivated	motivate	VERB
inlawrev-3694	955	23	transactions	transaction	NOUN
inlawrev-3694	955	24	.	.	PUNCT
inlawrev-3694	956	1	in	in	ADP
inlawrev-3694	956	2	relation	relation	NOUN
inlawrev-3694	956	3	to	to	ADP
inlawrev-3694	956	4	tax	tax	NOUN
inlawrev-3694	956	5	practitioners	practitioner	NOUN
inlawrev-3694	956	6	,	,	PUNCT
inlawrev-3694	956	7	the	the	DET
inlawrev-3694	956	8	jobs	job	NOUN
inlawrev-3694	956	9	act	act	VERB
inlawrev-3694	956	10	made	make	VERB
inlawrev-3694	956	11	one	one	NUM
inlawrev-3694	956	12	important	important	ADJ
inlawrev-3694	956	13	amendment	amendment	NOUN
inlawrev-3694	956	14	to	to	PART
inlawrev-3694	956	15	circular	circular	VERB
inlawrev-3694	956	16	230	230	NUM
inlawrev-3694	956	17	which	which	PRON
inlawrev-3694	956	18	the	the	DET
inlawrev-3694	956	19	following	follow	VERB
inlawrev-3694	956	20	discussion	discussion	NOUN
inlawrev-3694	956	21	addresses	address	NOUN
inlawrev-3694	956	22	.	.	PUNCT
inlawrev-3694	957	1	a.	a.	NOUN
inlawrev-3694	957	2	rules	rules	PROPN
inlawrev-3694	957	3	ofprofessional	ofprofessional	ADJ
inlawrev-3694	957	4	conduct	conduct	VERB
inlawrev-3694	957	5	some	some	DET
inlawrev-3694	957	6	courts	court	NOUN
inlawrev-3694	957	7	may	may	AUX
inlawrev-3694	957	8	consider	consider	VERB
inlawrev-3694	957	9	sidley	sidley	PROPN
inlawrev-3694	957	10	austin	austin	PROPN
inlawrev-3694	957	11	brown	brown	PROPN
inlawrev-3694	957	12	&	&	CCONJ
inlawrev-3694	957	13	wood	wood	PROPN
inlawrev-3694	957	14	's	's	PART
inlawrev-3694	957	15	tax	tax	NOUN
inlawrev-3694	957	16	opinions	opinion	NOUN
inlawrev-3694	957	17	provided	provide	VERB
inlawrev-3694	957	18	to	to	ADP
inlawrev-3694	957	19	various	various	ADJ
inlawrev-3694	957	20	taxpayers	taxpayer	NOUN
inlawrev-3694	957	21	to	to	PART
inlawrev-3694	957	22	be	be	AUX
inlawrev-3694	957	23	incompetent	incompetent	ADJ
inlawrev-3694	957	24	under	under	ADP
inlawrev-3694	957	25	the	the	DET
inlawrev-3694	957	26	mrpc	mrpc	NOUN
inlawrev-3694	957	27	.	.	PUNCT
inlawrev-3694	958	1	mrpc	mrpc	PROPN
inlawrev-3694	958	2	rule	rule	VERB
inlawrev-3694	958	3	1	1	NUM
inlawrev-3694	958	4	.	.	SYM
inlawrev-3694	958	5	1	1	NUM
inlawrev-3694	958	6	provides	provide	VERB
inlawrev-3694	958	7	that	that	SCONJ
inlawrev-3694	958	8	a	a	DET
inlawrev-3694	958	9	lawyer	lawyer	NOUN
inlawrev-3694	958	10	shall	shall	AUX
inlawrev-3694	958	11	provide	provide	VERB
inlawrev-3694	958	12	competent	competent	ADJ
inlawrev-3694	958	13	representation	representation	NOUN
inlawrev-3694	958	14	to	to	ADP
inlawrev-3694	958	15	a	a	DET
inlawrev-3694	958	16	client.^^^	client.^^^	NOUN
inlawrev-3694	958	17	competent	competent	ADJ
inlawrev-3694	958	18	representation	representation	NOUN
inlawrev-3694	958	19	requires	require	VERB
inlawrev-3694	958	20	the	the	DET
inlawrev-3694	958	21	legal	legal	ADJ
inlawrev-3694	958	22	knowledge	knowledge	NOUN
inlawrev-3694	958	23	,	,	PUNCT
inlawrev-3694	958	24	skill	skill	NOUN
inlawrev-3694	958	25	,	,	PUNCT
inlawrev-3694	958	26	thoroughness	thoroughness	NOUN
inlawrev-3694	958	27	,	,	PUNCT
inlawrev-3694	958	28	and	and	CCONJ
inlawrev-3694	958	29	preparation	preparation	NOUN
inlawrev-3694	958	30	necessary	necessary	ADJ
inlawrev-3694	958	31	for	for	ADP
inlawrev-3694	958	32	the	the	DET
inlawrev-3694	958	33	representation.^^^	representation.^^^	PROPN
inlawrev-3694	958	34	generally	generally	ADV
inlawrev-3694	958	35	,	,	PUNCT
inlawrev-3694	958	36	"	"	PUNCT
inlawrev-3694	958	37	competent	competent	ADJ
inlawrev-3694	958	38	handling	handling	NOUN
inlawrev-3694	958	39	of	of	ADP
inlawrev-3694	958	40	a	a	DET
inlawrev-3694	958	41	particular	particular	ADJ
inlawrev-3694	958	42	matter	matter	NOUN
inlawrev-3694	958	43	includes	include	VERB
inlawrev-3694	958	44	inquiry	inquiry	NOUN
inlawrev-3694	958	45	into	into	ADP
inlawrev-3694	958	46	and	and	CCONJ
inlawrev-3694	958	47	analysis	analysis	NOUN
inlawrev-3694	958	48	of	of	ADP
inlawrev-3694	958	49	the	the	DET
inlawrev-3694	958	50	factual	factual	ADJ
inlawrev-3694	958	51	and	and	CCONJ
inlawrev-3694	958	52	legal	legal	ADJ
inlawrev-3694	958	53	elements	element	NOUN
inlawrev-3694	958	54	of	of	ADP
inlawrev-3694	958	55	the	the	DET
inlawrev-3694	958	56	problem	problem	NOUN
inlawrev-3694	958	57	.	.	PUNCT
inlawrev-3694	959	1	"	"	PUNCT
inlawrev-3694	959	2	^"^^	^"^^	VERB
inlawrev-3694	959	3	the	the	DET
inlawrev-3694	959	4	prototype	prototype	NOUN
inlawrev-3694	959	5	tax	tax	NOUN
inlawrev-3694	959	6	opinion	opinion	NOUN
inlawrev-3694	959	7	contained	contain	VERB
inlawrev-3694	959	8	no	no	DET
inlawrev-3694	959	9	application	application	NOUN
inlawrev-3694	959	10	of	of	ADP
inlawrev-3694	959	11	facts	fact	NOUN
inlawrev-3694	959	12	to	to	ADP
inlawrev-3694	959	13	the	the	DET
inlawrev-3694	959	14	law.^"^^	law.^"^^	NOUN
inlawrev-3694	959	15	a	a	DET
inlawrev-3694	959	16	determination	determination	NOUN
inlawrev-3694	959	17	as	as	ADP
inlawrev-3694	959	18	to	to	ADP
inlawrev-3694	959	19	whether	whether	SCONJ
inlawrev-3694	959	20	the	the	DET
inlawrev-3694	959	21	proposed	propose	VERB
inlawrev-3694	959	22	transactions	transaction	NOUN
inlawrev-3694	959	23	marketed	market	VERB
inlawrev-3694	959	24	by	by	ADP
inlawrev-3694	959	25	kpmg	kpmg	PROPN
inlawrev-3694	959	26	met	meet	VERB
inlawrev-3694	959	27	both	both	DET
inlawrev-3694	959	28	prongs	prong	NOUN
inlawrev-3694	959	29	of	of	ADP
inlawrev-3694	959	30	the	the	DET
inlawrev-3694	959	31	sham	sham	ADJ
inlawrev-3694	959	32	transaction	transaction	NOUN
inlawrev-3694	959	33	analysis	analysis	NOUN
inlawrev-3694	959	34	requires	require	VERB
inlawrev-3694	959	35	a	a	DET
inlawrev-3694	959	36	lengthy	lengthy	ADJ
inlawrev-3694	959	37	analysis	analysis	NOUN
inlawrev-3694	959	38	of	of	ADP
inlawrev-3694	959	39	whether	whether	SCONJ
inlawrev-3694	959	40	a	a	DET
inlawrev-3694	959	41	pre	pre	ADJ
inlawrev-3694	959	42	-	-	ADJ
inlawrev-3694	959	43	tax	tax	ADJ
inlawrev-3694	959	44	profit	profit	NOUN
inlawrev-3694	959	45	or	or	CCONJ
inlawrev-3694	959	46	a	a	DET
inlawrev-3694	959	47	nontax	nontax	NOUN
inlawrev-3694	959	48	business	business	NOUN
inlawrev-3694	959	49	purpose	purpose	NOUN
inlawrev-3694	959	50	exists	exist	VERB
inlawrev-3694	959	51	.	.	PUNCT
inlawrev-3694	960	1	while	while	SCONJ
inlawrev-3694	960	2	sidley	sidley	PROPN
inlawrev-3694	960	3	austin	austin	PROPN
inlawrev-3694	960	4	brown	brown	PROPN
inlawrev-3694	960	5	&	&	CCONJ
inlawrev-3694	960	6	wood	wood	PROPN
inlawrev-3694	960	7	's	's	PART
inlawrev-3694	960	8	tax	tax	NOUN
inlawrev-3694	960	9	opinion	opinion	NOUN
inlawrev-3694	960	10	addressed	address	VERB
inlawrev-3694	960	11	the	the	DET
inlawrev-3694	960	12	law	law	NOUN
inlawrev-3694	960	13	in	in	ADP
inlawrev-3694	960	14	relation	relation	NOUN
inlawrev-3694	960	15	to	to	ADP
inlawrev-3694	960	16	economic	economic	ADJ
inlawrev-3694	960	17	substance	substance	NOUN
inlawrev-3694	960	18	and	and	CCONJ
inlawrev-3694	960	19	business	business	NOUN
inlawrev-3694	960	20	purpose	purpose	NOUN
inlawrev-3694	960	21	,	,	PUNCT
inlawrev-3694	960	22	the	the	DET
inlawrev-3694	960	23	opinion	opinion	NOUN
inlawrev-3694	960	24	relied	rely	VERB
inlawrev-3694	960	25	solely	solely	ADV
inlawrev-3694	960	26	on	on	ADP
inlawrev-3694	960	27	a	a	DET
inlawrev-3694	960	28	representation	representation	NOUN
inlawrev-3694	960	29	on	on	ADP
inlawrev-3694	960	30	the	the	DET
inlawrev-3694	960	31	part	part	NOUN
inlawrev-3694	960	32	of	of	ADP
inlawrev-3694	960	33	the	the	DET
inlawrev-3694	960	34	client	client	NOUN
inlawrev-3694	960	35	and	and	CCONJ
inlawrev-3694	960	36	the	the	DET
inlawrev-3694	960	37	investment	investment	NOUN
inlawrev-3694	960	38	advisors	advisor	NOUN
inlawrev-3694	960	39	that	that	SCONJ
inlawrev-3694	960	40	there	there	PRON
inlawrev-3694	960	41	was	be	VERB
inlawrev-3694	960	42	a	a	DET
inlawrev-3694	960	43	reasonable	reasonable	ADJ
inlawrev-3694	960	44	opportunity	opportunity	NOUN
inlawrev-3694	960	45	to	to	PART
inlawrev-3694	960	46	earn	earn	VERB
inlawrev-3694	960	47	a	a	DET
inlawrev-3694	960	48	reasonable	reasonable	ADJ
inlawrev-3694	960	49	pre	pre	ADJ
inlawrev-3694	960	50	-	-	ADJ
inlawrev-3694	960	51	tax	tax	ADJ
inlawrev-3694	960	52	profit	profit	NOUN
inlawrev-3694	960	53	from	from	ADP
inlawrev-3694	960	54	the	the	DET
inlawrev-3694	960	55	transactions	transaction	NOUN
inlawrev-3694	960	56	.	.	PUNCT
inlawrev-3694	961	1	no	no	DET
inlawrev-3694	961	2	specific	specific	ADJ
inlawrev-3694	961	3	facts	fact	NOUN
inlawrev-3694	961	4	supporting	support	VERB
inlawrev-3694	961	5	the	the	DET
inlawrev-3694	961	6	conclusion	conclusion	NOUN
inlawrev-3694	961	7	that	that	SCONJ
inlawrev-3694	961	8	the	the	DET
inlawrev-3694	961	9	transaction	transaction	NOUN
inlawrev-3694	961	10	would	would	AUX
inlawrev-3694	961	11	meet	meet	VERB
inlawrev-3694	961	12	the	the	DET
inlawrev-3694	961	13	two	two	NUM
inlawrev-3694	961	14	pronged	pronged	ADJ
inlawrev-3694	961	15	sham	sham	ADJ
inlawrev-3694	961	16	transaction	transaction	NOUN
inlawrev-3694	961	17	analysis	analysis	NOUN
inlawrev-3694	961	18	were	be	AUX
inlawrev-3694	961	19	indicated	indicate	VERB
inlawrev-3694	961	20	in	in	ADP
inlawrev-3694	961	21	the	the	DET
inlawrev-3694	961	22	opinion	opinion	NOUN
inlawrev-3694	961	23	.	.	PUNCT
inlawrev-3694	962	1	in	in	ADP
inlawrev-3694	962	2	fact	fact	NOUN
inlawrev-3694	962	3	,	,	PUNCT
inlawrev-3694	962	4	according	accord	VERB
inlawrev-3694	962	5	to	to	ADP
inlawrev-3694	962	6	the	the	DET
inlawrev-3694	962	7	238	238	NUM
inlawrev-3694	962	8	.	.	PUNCT
inlawrev-3694	962	9	model	model	NOUN
inlawrev-3694	962	10	rules	rule	NOUN
inlawrev-3694	962	11	of	of	ADP
inlawrev-3694	962	12	prof'l	prof'l	PROPN
inlawrev-3694	962	13	conduct	conduct	VERB
inlawrev-3694	962	14	r	r	NOUN
inlawrev-3694	962	15	,	,	PUNCT
inlawrev-3694	962	16	1	1	NUM
inlawrev-3694	962	17	.	.	SYM
inlawrev-3694	962	18	1	1	NUM
inlawrev-3694	962	19	(	(	PUNCT
inlawrev-3694	962	20	2003	2003	NUM
inlawrev-3694	962	21	)	)	PUNCT
inlawrev-3694	962	22	.	.	PUNCT
inlawrev-3694	963	1	239	239	NUM
inlawrev-3694	963	2	.	.	PUNCT
inlawrev-3694	964	1	i	i	PRON
inlawrev-3694	964	2	d.	d.	PROPN
inlawrev-3694	964	3	240	240	NUM
inlawrev-3694	964	4	.	.	PUNCT
inlawrev-3694	965	1	/j	/j	PROPN
inlawrev-3694	965	2	.	.	PUNCT
inlawrev-3694	965	3	,cmt	,cmt	PUNCT
inlawrev-3694	965	4	.	.	PUNCT
inlawrev-3694	966	1	5	5	NUM
inlawrev-3694	966	2	.	.	X
inlawrev-3694	966	3	241	241	NUM
inlawrev-3694	966	4	.	.	PUNCT
inlawrev-3694	967	1	see	see	VERB
inlawrev-3694	967	2	role	role	NOUN
inlawrev-3694	967	3	ofaccountants	ofaccountant	NOUN
inlawrev-3694	967	4	,	,	PUNCT
inlawrev-3694	967	5	supra	supra	PROPN
inlawrev-3694	967	6	note	note	PROPN
inlawrev-3694	967	7	164	164	NUM
inlawrev-3694	967	8	,	,	PUNCT
inlawrev-3694	967	9	at	at	ADP
inlawrev-3694	967	10	1	1	NUM
inlawrev-3694	967	11	1	1	NUM
inlawrev-3694	967	12	;	;	PUNCT
inlawrev-3694	967	13	see	see	VERB
inlawrev-3694	967	14	also	also	ADV
inlawrev-3694	967	15	kpmg	kpmg	PROPN
inlawrev-3694	967	16	'	'	PART
inlawrev-3694	967	17	s	s	PROPN
inlawrev-3694	967	18	tax	tax	NOUN
inlawrev-3694	967	19	opinion	opinion	NOUN
inlawrev-3694	967	20	letter	letter	NOUN
inlawrev-3694	967	21	,	,	PUNCT
inlawrev-3694	967	22	supra	supra	PROPN
inlawrev-3694	967	23	note	note	NOUN
inlawrev-3694	967	24	173	173	NUM
inlawrev-3694	967	25	.	.	PUNCT
inlawrev-3694	968	1	332	332	NUM
inlawrev-3694	968	2	indiana	indiana	PROPN
inlawrev-3694	968	3	law	law	PROPN
inlawrev-3694	968	4	review	review	NOUN
inlawrev-3694	968	5	[	[	X
inlawrev-3694	968	6	vol	vol	NOUN
inlawrev-3694	968	7	.	.	PUNCT
inlawrev-3694	968	8	38:295	38:295	NUM
inlawrev-3694	968	9	report	report	NOUN
inlawrev-3694	968	10	,	,	PUNCT
inlawrev-3694	968	11	the	the	DET
inlawrev-3694	968	12	evidence	evidence	NOUN
inlawrev-3694	968	13	provided	provide	VERB
inlawrev-3694	968	14	to	to	ADP
inlawrev-3694	968	15	the	the	DET
inlawrev-3694	968	16	committee	committee	NOUN
inlawrev-3694	968	17	indicated	indicate	VERB
inlawrev-3694	968	18	that	that	SCONJ
inlawrev-3694	968	19	kpmg	kpmg	PROPN
inlawrev-3694	968	20	obtained	obtain	VERB
inlawrev-3694	968	21	the	the	DET
inlawrev-3694	968	22	chent	chent	NOUN
inlawrev-3694	968	23	's	's	PART
inlawrev-3694	968	24	opinion	opinion	NOUN
inlawrev-3694	968	25	letter	letter	NOUN
inlawrev-3694	968	26	from	from	ADP
inlawrev-3694	968	27	the	the	DET
inlawrev-3694	968	28	law	law	NOUN
inlawrev-3694	968	29	firm	firm	NOUN
inlawrev-3694	968	30	and	and	CCONJ
inlawrev-3694	968	31	delivered	deliver	VERB
inlawrev-3694	968	32	it	it	PRON
inlawrev-3694	968	33	to	to	ADP
inlawrev-3694	968	34	the	the	DET
inlawrev-3694	968	35	client	client	NOUN
inlawrev-3694	968	36	without	without	ADP
inlawrev-3694	968	37	the	the	DET
inlawrev-3694	968	38	client	client	NOUN
inlawrev-3694	968	39	actually	actually	ADV
inlawrev-3694	968	40	speaking	speak	VERB
inlawrev-3694	968	41	to	to	ADP
inlawrev-3694	968	42	any	any	PRON
inlawrev-3694	968	43	of	of	ADP
inlawrev-3694	968	44	the	the	DET
inlawrev-3694	968	45	lawyers	lawyer	NOUN
inlawrev-3694	968	46	at	at	ADP
inlawrev-3694	968	47	the	the	DET
inlawrev-3694	968	48	law	law	NOUN
inlawrev-3694	968	49	firm.^"^^	firm.^"^^	NOUN
inlawrev-3694	968	50	the	the	DET
inlawrev-3694	968	51	lack	lack	NOUN
inlawrev-3694	968	52	of	of	ADP
inlawrev-3694	968	53	any	any	DET
inlawrev-3694	968	54	apparent	apparent	ADJ
inlawrev-3694	968	55	communication	communication	NOUN
inlawrev-3694	968	56	with	with	ADP
inlawrev-3694	968	57	the	the	DET
inlawrev-3694	968	58	client	client	NOUN
inlawrev-3694	968	59	or	or	CCONJ
inlawrev-3694	968	60	independent	independent	ADJ
inlawrev-3694	968	61	analysis	analysis	NOUN
inlawrev-3694	968	62	of	of	ADP
inlawrev-3694	968	63	the	the	DET
inlawrev-3694	968	64	facts	fact	NOUN
inlawrev-3694	968	65	by	by	ADP
inlawrev-3694	968	66	the	the	DET
inlawrev-3694	968	67	law	law	NOUN
inlawrev-3694	968	68	firm	firm	NOUN
inlawrev-3694	968	69	would	would	AUX
inlawrev-3694	968	70	appear	appear	VERB
inlawrev-3694	968	71	to	to	PART
inlawrev-3694	968	72	completely	completely	ADV
inlawrev-3694	968	73	disregard	disregard	VERB
inlawrev-3694	968	74	the	the	DET
inlawrev-3694	968	75	rule	rule	NOUN
inlawrev-3694	968	76	li	li	PROPN
inlawrev-3694	968	77	's	's	PART
inlawrev-3694	968	78	requirement	requirement	NOUN
inlawrev-3694	968	79	that	that	SCONJ
inlawrev-3694	968	80	there	there	PRON
inlawrev-3694	968	81	be	be	VERB
inlawrev-3694	968	82	an	an	DET
inlawrev-3694	968	83	inquiry	inquiry	NOUN
inlawrev-3694	968	84	into	into	ADP
inlawrev-3694	968	85	the	the	DET
inlawrev-3694	968	86	factual	factual	ADJ
inlawrev-3694	968	87	elements	element	NOUN
inlawrev-3694	968	88	of	of	ADP
inlawrev-3694	968	89	the	the	DET
inlawrev-3694	968	90	legal	legal	ADJ
inlawrev-3694	968	91	problem	problem	NOUN
inlawrev-3694	968	92	.	.	PUNCT
inlawrev-3694	969	1	b.	b.	PROPN
inlawrev-3694	969	2	circular	circular	ADJ
inlawrev-3694	969	3	230	230	NUM
inlawrev-3694	969	4	section	section	NOUN
inlawrev-3694	969	5	330	330	NUM
inlawrev-3694	969	6	of	of	ADP
inlawrev-3694	969	7	title	title	NOUN
inlawrev-3694	969	8	31	31	NUM
inlawrev-3694	969	9	of	of	ADP
inlawrev-3694	969	10	the	the	DET
inlawrev-3694	969	11	united	united	PROPN
inlawrev-3694	969	12	states	states	PROPN
inlawrev-3694	969	13	code	code	PROPN
inlawrev-3694	969	14	authorizes	authorize	VERB
inlawrev-3694	969	15	the	the	DET
inlawrev-3694	969	16	secretary	secretary	NOUN
inlawrev-3694	969	17	of	of	ADP
inlawrev-3694	969	18	the	the	DET
inlawrev-3694	969	19	treasury	treasury	NOUN
inlawrev-3694	969	20	to	to	PART
inlawrev-3694	969	21	regulate	regulate	VERB
inlawrev-3694	969	22	the	the	DET
inlawrev-3694	969	23	practice	practice	NOUN
inlawrev-3694	969	24	of	of	ADP
inlawrev-3694	969	25	representatives	representative	NOUN
inlawrev-3694	969	26	before	before	ADP
inlawrev-3694	969	27	the	the	DET
inlawrev-3694	969	28	treasury	treasury	PROPN
inlawrev-3694	969	29	department.^"^^	department.^"^^	NOUN
inlawrev-3694	969	30	thus	thus	ADV
inlawrev-3694	969	31	,	,	PUNCT
inlawrev-3694	969	32	under	under	ADP
inlawrev-3694	969	33	federal	federal	ADJ
inlawrev-3694	969	34	law	law	NOUN
inlawrev-3694	969	35	,	,	PUNCT
inlawrev-3694	969	36	the	the	DET
inlawrev-3694	969	37	treasury	treasury	PROPN
inlawrev-3694	969	38	department	department	PROPN
inlawrev-3694	969	39	has	have	VERB
inlawrev-3694	969	40	the	the	DET
inlawrev-3694	969	41	right	right	NOUN
inlawrev-3694	969	42	to	to	PART
inlawrev-3694	969	43	promulgate	promulgate	VERB
inlawrev-3694	969	44	rules	rule	NOUN
inlawrev-3694	969	45	of	of	ADP
inlawrev-3694	969	46	practice	practice	NOUN
inlawrev-3694	969	47	and	and	CCONJ
inlawrev-3694	969	48	to	to	PART
inlawrev-3694	969	49	censure	censure	VERB
inlawrev-3694	969	50	,	,	PUNCT
inlawrev-3694	969	51	including	include	VERB
inlawrev-3694	969	52	suspension	suspension	NOUN
inlawrev-3694	969	53	or	or	CCONJ
inlawrev-3694	969	54	termination	termination	NOUN
inlawrev-3694	969	55	of	of	ADP
inlawrev-3694	969	56	practice	practice	NOUN
inlawrev-3694	969	57	rights	right	NOUN
inlawrev-3694	969	58	,	,	PUNCT
inlawrev-3694	969	59	individuals	individual	NOUN
inlawrev-3694	969	60	who	who	PRON
inlawrev-3694	969	61	are	be	AUX
inlawrev-3694	969	62	authorized	authorize	VERB
inlawrev-3694	969	63	to	to	PART
inlawrev-3694	969	64	practice	practice	VERB
inlawrev-3694	969	65	before	before	ADP
inlawrev-3694	969	66	the	the	DET
inlawrev-3694	969	67	irs	irs	PROPN
inlawrev-3694	969	68	for	for	ADP
inlawrev-3694	969	69	incompetent	incompetent	ADJ
inlawrev-3694	969	70	or	or	CCONJ
inlawrev-3694	969	71	disreputable	disreputable	ADJ
inlawrev-3694	969	72	conduct.^"^	conduct.^"^	NOUN
inlawrev-3694	969	73	certified	certify	VERB
inlawrev-3694	969	74	public	public	ADJ
inlawrev-3694	969	75	accountants	accountant	NOUN
inlawrev-3694	969	76	and	and	CCONJ
inlawrev-3694	969	77	attorneys	attorney	NOUN
inlawrev-3694	969	78	are	be	AUX
inlawrev-3694	969	79	among	among	ADP
inlawrev-3694	969	80	those	those	PRON
inlawrev-3694	969	81	who	who	PRON
inlawrev-3694	969	82	are	be	AUX
inlawrev-3694	969	83	authorized	authorize	VERB
inlawrev-3694	969	84	to	to	PART
inlawrev-3694	969	85	practice	practice	VERB
inlawrev-3694	969	86	in	in	ADP
inlawrev-3694	969	87	front	front	NOUN
inlawrev-3694	969	88	of	of	ADP
inlawrev-3694	969	89	the	the	DET
inlawrev-3694	969	90	irs.^"^^	irs.^"^^	NOUN
inlawrev-3694	969	91	the	the	DET
inlawrev-3694	969	92	treasury	treasury	PROPN
inlawrev-3694	969	93	department	department	PROPN
inlawrev-3694	969	94	regulations	regulation	NOUN
inlawrev-3694	969	95	governing	govern	VERB
inlawrev-3694	969	96	the	the	DET
inlawrev-3694	969	97	practice	practice	NOUN
inlawrev-3694	969	98	of	of	ADP
inlawrev-3694	969	99	certified	certified	ADJ
inlawrev-3694	969	100	public	public	ADJ
inlawrev-3694	969	101	accountants	accountant	NOUN
inlawrev-3694	969	102	,	,	PUNCT
inlawrev-3694	969	103	attorneys	attorney	NOUN
inlawrev-3694	969	104	,	,	PUNCT
inlawrev-3694	969	105	and	and	CCONJ
inlawrev-3694	969	106	other	other	ADJ
inlawrev-3694	969	107	professionals	professional	NOUN
inlawrev-3694	969	108	in	in	ADP
inlawrev-3694	969	109	front	front	NOUN
inlawrev-3694	969	110	of	of	ADP
inlawrev-3694	969	111	the	the	DET
inlawrev-3694	969	112	irs	irs	PROPN
inlawrev-3694	969	113	are	be	AUX
inlawrev-3694	969	114	found	find	VERB
inlawrev-3694	969	115	at	at	ADP
inlawrev-3694	969	116	title	title	NOUN
inlawrev-3694	969	117	31	31	NUM
inlawrev-3694	969	118	of	of	ADP
inlawrev-3694	969	119	the	the	DET
inlawrev-3694	969	120	code	code	NOUN
inlawrev-3694	969	121	of	of	ADP
inlawrev-3694	969	122	federal	federal	ADJ
inlawrev-3694	969	123	regulations	regulation	NOUN
inlawrev-3694	969	124	,	,	PUNCT
inlawrev-3694	969	125	subtitle	subtitle	NOUN
inlawrev-3694	969	126	a	a	DET
inlawrev-3694	969	127	,	,	PUNCT
inlawrev-3694	969	128	part	part	NOUN
inlawrev-3694	969	129	10	10	NUM
inlawrev-3694	969	130	and	and	CCONJ
inlawrev-3694	969	131	these	these	DET
inlawrev-3694	969	132	rules	rule	NOUN
inlawrev-3694	969	133	are	be	AUX
inlawrev-3694	969	134	commonly	commonly	ADV
inlawrev-3694	969	135	referred	refer	VERB
inlawrev-3694	969	136	to	to	ADP
inlawrev-3694	969	137	as	as	ADP
inlawrev-3694	969	138	"	"	PUNCT
inlawrev-3694	969	139	circular	circular	ADJ
inlawrev-3694	969	140	230."^'*^	230."^'*^	NUM
inlawrev-3694	969	141	representatives	representative	NOUN
inlawrev-3694	969	142	of	of	ADP
inlawrev-3694	969	143	kpmg^"^^	kpmg^"^^	PROPN
inlawrev-3694	969	144	and	and	CCONJ
inlawrev-3694	969	145	sidley	sidley	VERB
inlawrev-3694	969	146	austin	austin	PROPN
inlawrev-3694	969	147	brown	brown	PROPN
inlawrev-3694	969	148	&	&	CCONJ
inlawrev-3694	969	149	wood	wood	NOUN
inlawrev-3694	969	150	are	be	AUX
inlawrev-3694	969	151	subject	subject	ADJ
inlawrev-3694	969	152	to	to	ADP
inlawrev-3694	969	153	the	the	DET
inlawrev-3694	969	154	rules	rule	NOUN
inlawrev-3694	969	155	under	under	ADP
inlawrev-3694	969	156	circular	circular	ADJ
inlawrev-3694	969	157	230	230	NUM
inlawrev-3694	969	158	governing	govern	VERB
inlawrev-3694	969	159	the	the	DET
inlawrev-3694	969	160	practice	practice	NOUN
inlawrev-3694	969	161	of	of	ADP
inlawrev-3694	969	162	accountants	accountant	NOUN
inlawrev-3694	969	163	and	and	CCONJ
inlawrev-3694	969	164	lawyers	lawyer	NOUN
inlawrev-3694	969	165	in	in	ADP
inlawrev-3694	969	166	front	front	NOUN
inlawrev-3694	969	167	of	of	ADP
inlawrev-3694	969	168	the	the	DET
inlawrev-3694	969	169	irs	irs	PROPN
inlawrev-3694	969	170	.	.	PUNCT
inlawrev-3694	970	1	on	on	ADP
inlawrev-3694	970	2	december	december	PROPN
inlawrev-3694	970	3	20	20	NUM
inlawrev-3694	970	4	,	,	PUNCT
inlawrev-3694	970	5	2004	2004	NUM
inlawrev-3694	970	6	,	,	PUNCT
inlawrev-3694	970	7	the	the	DET
inlawrev-3694	970	8	department	department	NOUN
inlawrev-3694	970	9	of	of	ADP
inlawrev-3694	970	10	the	the	DET
inlawrev-3694	970	11	treasury	treasury	NOUN
inlawrev-3694	970	12	finalized	finalize	VERB
inlawrev-3694	970	13	new	new	ADJ
inlawrev-3694	970	14	242	242	NUM
inlawrev-3694	970	15	.	.	PUNCT
inlawrev-3694	971	1	role	role	NOUN
inlawrev-3694	971	2	of	of	ADP
inlawrev-3694	971	3	accountants	accountant	NOUN
inlawrev-3694	971	4	,	,	PUNCT
inlawrev-3694	971	5	supra	supra	PROPN
inlawrev-3694	971	6	note	note	PROPN
inlawrev-3694	971	7	164	164	NUM
inlawrev-3694	971	8	,	,	PUNCT
inlawrev-3694	971	9	at	at	ADP
inlawrev-3694	971	10	93	93	NUM
inlawrev-3694	971	11	.	.	PUNCT
inlawrev-3694	972	1	243	243	NUM
inlawrev-3694	972	2	.	.	PUNCT
inlawrev-3694	973	1	5^€31u.s.c§330(2000	5^€31u.s.c§330(2000	NUM
inlawrev-3694	973	2	)	)	PUNCT
inlawrev-3694	973	3	.	.	PUNCT
inlawrev-3694	974	1	244	244	NUM
inlawrev-3694	974	2	.	.	PUNCT
inlawrev-3694	975	1	see	see	VERB
inlawrev-3694	975	2	3	3	NUM
inlawrev-3694	975	3	1	1	NUM
inlawrev-3694	975	4	c.f.r	c.f.r	NOUN
inlawrev-3694	975	5	.	.	PUNCT
inlawrev-3694	976	1	§	§	PROPN
inlawrev-3694	976	2	10.50	10.50	NUM
inlawrev-3694	976	3	(	(	PUNCT
inlawrev-3694	976	4	2005	2005	NUM
inlawrev-3694	976	5	)	)	PUNCT
inlawrev-3694	976	6	;	;	PUNCT
inlawrev-3694	976	7	see	see	VERB
inlawrev-3694	976	8	also	also	ADV
inlawrev-3694	976	9	steven	steven	PROPN
inlawrev-3694	976	10	c.	c.	PROPN
inlawrev-3694	976	11	salch	salch	PROPN
inlawrev-3694	976	12	,	,	PUNCT
inlawrev-3694	976	13	tax	tax	NOUN
inlawrev-3694	976	14	practice	practice	NOUN
inlawrev-3694	976	15	ethics	ethic	NOUN
inlawrev-3694	976	16	:	:	PUNCT
inlawrev-3694	976	17	practitioner	practitioner	NOUN
inlawrev-3694	976	18	discipline	discipline	NOUN
inlawrev-3694	976	19	and	and	CCONJ
inlawrev-3694	976	20	sanctions	sanction	NOUN
inlawrev-3694	976	21	,	,	PUNCT
inlawrev-3694	976	22	sh080	sh080	PROPN
inlawrev-3694	976	23	ali	ali	PROPN
inlawrev-3694	976	24	-	-	PUNCT
inlawrev-3694	976	25	aba	aba	PROPN
inlawrev-3694	976	26	543	543	NUM
inlawrev-3694	976	27	,	,	PUNCT
inlawrev-3694	976	28	547	547	NUM
inlawrev-3694	976	29	(	(	PUNCT
inlawrev-3694	976	30	2003	2003	NUM
inlawrev-3694	976	31	)	)	PUNCT
inlawrev-3694	976	32	.	.	PUNCT
inlawrev-3694	977	1	245	245	NUM
inlawrev-3694	977	2	.	.	X
inlawrev-3694	977	3	5^e	5^e	NUM
inlawrev-3694	977	4	31	31	NUM
inlawrev-3694	977	5	c.f.r	c.f.r	NOUN
inlawrev-3694	977	6	.	.	PUNCT
inlawrev-3694	978	1	§	§	PROPN
inlawrev-3694	978	2	10.3(b	10.3(b	NUM
inlawrev-3694	978	3	)	)	PUNCT
inlawrev-3694	978	4	.	.	PUNCT
inlawrev-3694	979	1	246	246	NUM
inlawrev-3694	979	2	.	.	PUNCT
inlawrev-3694	980	1	see	see	VERB
inlawrev-3694	980	2	i	i	PRON
inlawrev-3694	980	3	d.	d.	PROPN
inlawrev-3694	980	4	§	§	PROPN
inlawrev-3694	980	5	10.0	10.0	NUM
inlawrev-3694	980	6	.	.	PUNCT
inlawrev-3694	980	7	247	247	NUM
inlawrev-3694	980	8	.	.	PUNCT
inlawrev-3694	981	1	the	the	DET
inlawrev-3694	981	2	issue	issue	NOUN
inlawrev-3694	981	3	of	of	ADP
inlawrev-3694	981	4	whether	whether	SCONJ
inlawrev-3694	981	5	kpmg	kpmg	PROPN
inlawrev-3694	981	6	or	or	CCONJ
inlawrev-3694	981	7	representatives	representative	NOUN
inlawrev-3694	981	8	of	of	ADP
inlawrev-3694	981	9	kpmg	kpmg	PROPN
inlawrev-3694	981	10	are	be	AUX
inlawrev-3694	981	11	subject	subject	ADJ
inlawrev-3694	981	12	to	to	ADP
inlawrev-3694	981	13	the	the	DET
inlawrev-3694	981	14	rules	rule	NOUN
inlawrev-3694	981	15	of	of	ADP
inlawrev-3694	981	16	professional	professional	ADJ
inlawrev-3694	981	17	conduct	conduct	NOUN
inlawrev-3694	981	18	imposed	impose	VERB
inlawrev-3694	981	19	by	by	ADP
inlawrev-3694	981	20	each	each	DET
inlawrev-3694	981	21	state	state	NOUN
inlawrev-3694	981	22	relates	relate	VERB
inlawrev-3694	981	23	to	to	ADP
inlawrev-3694	981	24	whether	whether	SCONJ
inlawrev-3694	981	25	professionals	professional	NOUN
inlawrev-3694	981	26	representing	represent	VERB
inlawrev-3694	981	27	kpmg	kpmg	PROPN
inlawrev-3694	981	28	are	be	AUX
inlawrev-3694	981	29	"	"	PUNCT
inlawrev-3694	981	30	engaged	engage	VERB
inlawrev-3694	981	31	in	in	ADP
inlawrev-3694	981	32	the	the	DET
inlawrev-3694	981	33	practice	practice	NOUN
inlawrev-3694	981	34	of	of	ADP
inlawrev-3694	981	35	law	law	NOUN
inlawrev-3694	981	36	"	"	PUNCT
inlawrev-3694	981	37	under	under	ADP
inlawrev-3694	981	38	the	the	DET
inlawrev-3694	981	39	relevant	relevant	ADJ
inlawrev-3694	981	40	rules	rule	NOUN
inlawrev-3694	981	41	of	of	ADP
inlawrev-3694	981	42	each	each	DET
inlawrev-3694	981	43	state	state	NOUN
inlawrev-3694	981	44	.	.	PUNCT
inlawrev-3694	982	1	generally	generally	ADV
inlawrev-3694	982	2	,	,	PUNCT
inlawrev-3694	982	3	engaging	engage	VERB
inlawrev-3694	982	4	in	in	ADP
inlawrev-3694	982	5	the	the	DET
inlawrev-3694	982	6	practice	practice	NOUN
inlawrev-3694	982	7	of	of	ADP
inlawrev-3694	982	8	law	law	NOUN
inlawrev-3694	982	9	in	in	ADP
inlawrev-3694	982	10	any	any	DET
inlawrev-3694	982	11	manner	manner	NOUN
inlawrev-3694	982	12	,	,	PUNCT
inlawrev-3694	982	13	unless	unless	SCONJ
inlawrev-3694	982	14	licensed	license	VERB
inlawrev-3694	982	15	or	or	CCONJ
inlawrev-3694	982	16	authorized	authorize	VERB
inlawrev-3694	982	17	,	,	PUNCT
inlawrev-3694	982	18	is	be	AUX
inlawrev-3694	982	19	statutorily	statutorily	ADV
inlawrev-3694	982	20	prohibited	prohibit	VERB
inlawrev-3694	982	21	.	.	PUNCT
inlawrev-3694	983	1	see	see	VERB
inlawrev-3694	983	2	,	,	PUNCT
inlawrev-3694	983	3	e.g.	e.g.	ADV
inlawrev-3694	983	4	,	,	PUNCT
inlawrev-3694	983	5	florida	florida	PROPN
inlawrev-3694	983	6	bar	bar	PROPN
inlawrev-3694	983	7	v.	v.	ADP
inlawrev-3694	983	8	sperry	sperry	PROPN
inlawrev-3694	983	9	,	,	PUNCT
inlawrev-3694	983	10	140	140	NUM
inlawrev-3694	983	11	so	so	ADV
inlawrev-3694	983	12	.	.	PUNCT
inlawrev-3694	984	1	2d	2d	NUM
inlawrev-3694	984	2	587	587	NUM
inlawrev-3694	984	3	,	,	PUNCT
inlawrev-3694	984	4	588	588	NUM
inlawrev-3694	984	5	(	(	PUNCT
inlawrev-3694	984	6	fla	fla	PROPN
inlawrev-3694	984	7	.	.	PROPN
inlawrev-3694	984	8	1962	1962	NUM
inlawrev-3694	984	9	)	)	PUNCT
inlawrev-3694	984	10	;	;	PUNCT
inlawrev-3694	984	11	n.y	n.y	PROPN
inlawrev-3694	984	12	.	.	PROPN
inlawrev-3694	984	13	county	county	PROPN
inlawrev-3694	984	14	lawyers	lawyer	NOUN
inlawrev-3694	984	15	ass'n	ass'n	PROPN
inlawrev-3694	984	16	v.	v.	CCONJ
inlawrev-3694	984	17	bercu	bercu	NOUN
inlawrev-3694	984	18	,	,	PUNCT
inlawrev-3694	984	19	78	78	NUM
inlawrev-3694	984	20	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3694	984	21	209	209	NUM
inlawrev-3694	984	22	,	,	PUNCT
inlawrev-3694	984	23	211	211	NUM
inlawrev-3694	984	24	(	(	PUNCT
inlawrev-3694	984	25	1948	1948	NUM
inlawrev-3694	984	26	)	)	PUNCT
inlawrev-3694	984	27	.	.	PUNCT
inlawrev-3694	985	1	for	for	ADP
inlawrev-3694	985	2	example	example	NOUN
inlawrev-3694	985	3	,	,	PUNCT
inlawrev-3694	985	4	the	the	DET
inlawrev-3694	985	5	state	state	NOUN
inlawrev-3694	985	6	ofnew	ofnew	PROPN
inlawrev-3694	985	7	york	york	PROPN
inlawrev-3694	985	8	follows	follow	VERB
inlawrev-3694	985	9	the	the	DET
inlawrev-3694	985	10	"	"	PUNCT
inlawrev-3694	985	11	incidental	incidental	ADJ
inlawrev-3694	985	12	"	"	PUNCT
inlawrev-3694	985	13	or	or	CCONJ
inlawrev-3694	985	14	"	"	PUNCT
inlawrev-3694	985	15	public	public	ADJ
inlawrev-3694	985	16	interest	interest	NOUN
inlawrev-3694	985	17	"	"	PUNCT
inlawrev-3694	985	18	approach	approach	NOUN
inlawrev-3694	985	19	.	.	PUNCT
inlawrev-3694	986	1	78	78	NUM
inlawrev-3694	986	2	n.y.s.2d	n.y.s.2d	NOUN
inlawrev-3694	986	3	at	at	ADP
inlawrev-3694	986	4	216	216	NUM
inlawrev-3694	986	5	,	,	PUNCT
inlawrev-3694	986	6	220	220	NUM
inlawrev-3694	986	7	.	.	PUNCT
inlawrev-3694	987	1	the	the	DET
inlawrev-3694	987	2	incidental	incidental	ADJ
inlawrev-3694	987	3	approach	approach	NOUN
inlawrev-3694	987	4	as	as	SCONJ
inlawrev-3694	987	5	applied	apply	VERB
inlawrev-3694	987	6	in	in	ADP
inlawrev-3694	987	7	new	new	PROPN
inlawrev-3694	987	8	york	york	PROPN
inlawrev-3694	987	9	allows	allow	VERB
inlawrev-3694	987	10	a	a	DET
inlawrev-3694	987	11	certified	certified	ADJ
inlawrev-3694	987	12	public	public	ADJ
inlawrev-3694	987	13	accountant	accountant	NOUN
inlawrev-3694	987	14	to	to	PART
inlawrev-3694	987	15	perform	perform	VERB
inlawrev-3694	987	16	legal	legal	ADJ
inlawrev-3694	987	17	services	service	NOUN
inlawrev-3694	987	18	or	or	CCONJ
inlawrev-3694	987	19	give	give	VERB
inlawrev-3694	987	20	legal	legal	ADJ
inlawrev-3694	987	21	advice	advice	NOUN
inlawrev-3694	987	22	to	to	ADP
inlawrev-3694	987	23	clients	client	NOUN
inlawrev-3694	987	24	that	that	PRON
inlawrev-3694	987	25	are	be	AUX
inlawrev-3694	987	26	incidental	incidental	ADJ
inlawrev-3694	987	27	to	to	ADP
inlawrev-3694	987	28	the	the	DET
inlawrev-3694	987	29	accountant	accountant	NOUN
inlawrev-3694	987	30	's	's	PART
inlawrev-3694	987	31	work	work	NOUN
inlawrev-3694	987	32	.	.	PUNCT
inlawrev-3694	988	1	i	i	PRON
inlawrev-3694	988	2	d.	d.	PROPN
inlawrev-3694	988	3	for	for	ADP
inlawrev-3694	988	4	example	example	NOUN
inlawrev-3694	988	5	,	,	PUNCT
inlawrev-3694	988	6	an	an	DET
inlawrev-3694	988	7	accountant	accountant	NOUN
inlawrev-3694	988	8	employed	employ	VERB
inlawrev-3694	988	9	to	to	PART
inlawrev-3694	988	10	keep	keep	VERB
inlawrev-3694	988	11	a	a	DET
inlawrev-3694	988	12	taxpayer	taxpayer	NOUN
inlawrev-3694	988	13	's	's	PART
inlawrev-3694	988	14	books	book	NOUN
inlawrev-3694	988	15	,	,	PUNCT
inlawrev-3694	988	16	audit	audit	NOUN
inlawrev-3694	988	17	taxpayer	taxpayer	NOUN
inlawrev-3694	988	18	's	's	PART
inlawrev-3694	988	19	fmancials	fmancial	NOUN
inlawrev-3694	988	20	,	,	PUNCT
inlawrev-3694	988	21	or	or	CCONJ
inlawrev-3694	988	22	file	file	VERB
inlawrev-3694	988	23	his	his	PRON
inlawrev-3694	988	24	tax	tax	NOUN
inlawrev-3694	988	25	returns	return	NOUN
inlawrev-3694	988	26	would	would	AUX
inlawrev-3694	988	27	be	be	AUX
inlawrev-3694	988	28	permitted	permit	VERB
inlawrev-3694	988	29	to	to	PART
inlawrev-3694	988	30	answer	answer	VERB
inlawrev-3694	988	31	legal	legal	ADJ
inlawrev-3694	988	32	questions	question	NOUN
inlawrev-3694	988	33	arising	arise	VERB
inlawrev-3694	988	34	out	out	ADP
inlawrev-3694	988	35	of	of	ADP
inlawrev-3694	988	36	and	and	CCONJ
inlawrev-3694	988	37	incidental	incidental	ADJ
inlawrev-3694	988	38	to	to	ADP
inlawrev-3694	988	39	the	the	DET
inlawrev-3694	988	40	accounting	accounting	NOUN
inlawrev-3694	988	41	work	work	NOUN
inlawrev-3694	988	42	.	.	PUNCT
inlawrev-3694	989	1	i	i	PRON
inlawrev-3694	989	2	d.	d.	PROPN
inlawrev-3694	989	3	to	to	ADP
inlawrev-3694	989	4	the	the	DET
inlawrev-3694	989	5	extent	extent	NOUN
inlawrev-3694	989	6	that	that	SCONJ
inlawrev-3694	989	7	a	a	DET
inlawrev-3694	989	8	cpa	cpa	NOUN
inlawrev-3694	989	9	firm	firm	NOUN
inlawrev-3694	989	10	has	have	AUX
inlawrev-3694	989	11	been	be	AUX
inlawrev-3694	989	12	retained	retain	VERB
inlawrev-3694	989	13	to	to	PART
inlawrev-3694	989	14	provide	provide	VERB
inlawrev-3694	989	15	tax	tax	NOUN
inlawrev-3694	989	16	return	return	NOUN
inlawrev-3694	989	17	services	service	NOUN
inlawrev-3694	989	18	to	to	ADP
inlawrev-3694	989	19	a	a	DET
inlawrev-3694	989	20	client	client	NOUN
inlawrev-3694	989	21	,	,	PUNCT
inlawrev-3694	989	22	the	the	DET
inlawrev-3694	989	23	cpa	cpa	NOUN
inlawrev-3694	989	24	firm	firm	NOUN
inlawrev-3694	989	25	would	would	AUX
inlawrev-3694	989	26	appear	appear	VERB
inlawrev-3694	989	27	to	to	PART
inlawrev-3694	989	28	be	be	AUX
inlawrev-3694	989	29	authorized	authorize	VERB
inlawrev-3694	989	30	to	to	PART
inlawrev-3694	989	31	provide	provide	VERB
inlawrev-3694	989	32	advice	advice	NOUN
inlawrev-3694	989	33	arising	arise	VERB
inlawrev-3694	989	34	out	out	ADP
inlawrev-3694	989	35	of	of	ADP
inlawrev-3694	989	36	filing	filing	NOUN
inlawrev-3694	989	37	of	of	ADP
inlawrev-3694	989	38	the	the	DET
inlawrev-3694	989	39	client	client	NOUN
inlawrev-3694	989	40	's	's	PART
inlawrev-3694	989	41	return	return	NOUN
inlawrev-3694	989	42	.	.	PUNCT
inlawrev-3694	990	1	it	it	PRON
inlawrev-3694	990	2	is	be	AUX
inlawrev-3694	990	3	unclear	unclear	ADJ
inlawrev-3694	990	4	whether	whether	SCONJ
inlawrev-3694	990	5	a	a	DET
inlawrev-3694	990	6	cpa	cpa	NOUN
inlawrev-3694	990	7	appropriately	appropriately	ADV
inlawrev-3694	990	8	providing	provide	VERB
inlawrev-3694	990	9	tax	tax	NOUN
inlawrev-3694	990	10	advice	advice	NOUN
inlawrev-3694	990	11	to	to	ADP
inlawrev-3694	990	12	a	a	DET
inlawrev-3694	990	13	client	client	NOUN
inlawrev-3694	990	14	in	in	ADP
inlawrev-3694	990	15	relation	relation	NOUN
inlawrev-3694	990	16	to	to	ADP
inlawrev-3694	990	17	preparation	preparation	NOUN
inlawrev-3694	990	18	of	of	ADP
inlawrev-3694	990	19	the	the	DET
inlawrev-3694	990	20	client	client	NOUN
inlawrev-3694	990	21	's	's	PART
inlawrev-3694	990	22	return	return	NOUN
inlawrev-3694	990	23	is	be	AUX
inlawrev-3694	990	24	subject	subject	ADJ
inlawrev-3694	990	25	to	to	ADP
inlawrev-3694	990	26	the	the	DET
inlawrev-3694	990	27	new	new	PROPN
inlawrev-3694	990	28	york	york	PROPN
inlawrev-3694	990	29	rules	rule	NOUN
inlawrev-3694	990	30	of	of	ADP
inlawrev-3694	990	31	professional	professional	ADJ
inlawrev-3694	990	32	conduct	conduct	NOUN
inlawrev-3694	990	33	.	.	PUNCT
inlawrev-3694	991	1	2005	2005	NUM
inlawrev-3694	991	2	]	]	PUNCT
inlawrev-3694	991	3	tax	tax	NOUN
inlawrev-3694	991	4	motivated	motivate	VERB
inlawrev-3694	991	5	transactions	transaction	NOUN
inlawrev-3694	991	6	333	333	NUM
inlawrev-3694	991	7	regulations	regulation	NOUN
inlawrev-3694	991	8	under	under	ADP
inlawrev-3694	991	9	circular	circular	ADJ
inlawrev-3694	991	10	230	230	NUM
inlawrev-3694	991	11	(	(	PUNCT
inlawrev-3694	991	12	the	the	DET
inlawrev-3694	991	13	*	*	ADJ
inlawrev-3694	991	14	'	'	PUNCT
inlawrev-3694	991	15	new	new	ADJ
inlawrev-3694	991	16	regulations").^"^^	regulations").^"^^	NOUN
inlawrev-3694	991	17	prior	prior	ADV
inlawrev-3694	991	18	to	to	ADP
inlawrev-3694	991	19	the	the	DET
inlawrev-3694	991	20	effective	effective	ADJ
inlawrev-3694	991	21	date	date	NOUN
inlawrev-3694	991	22	of	of	ADP
inlawrev-3694	991	23	the	the	DET
inlawrev-3694	991	24	new	new	ADJ
inlawrev-3694	991	25	regulations	regulation	NOUN
inlawrev-3694	991	26	,	,	PUNCT
inlawrev-3694	991	27	old	old	ADJ
inlawrev-3694	991	28	section	section	NOUN
inlawrev-3694	991	29	10.33(a	10.33(a	NUM
inlawrev-3694	991	30	)	)	PUNCT
inlawrev-3694	991	31	specifically	specifically	ADV
inlawrev-3694	991	32	required	require	VERB
inlawrev-3694	991	33	diligence	diligence	NOUN
inlawrev-3694	991	34	as	as	ADP
inlawrev-3694	991	35	to	to	ADP
inlawrev-3694	991	36	accuracy	accuracy	NOUN
inlawrev-3694	991	37	of	of	ADP
inlawrev-3694	991	38	the	the	DET
inlawrev-3694	991	39	facts	fact	NOUN
inlawrev-3694	991	40	surrounding	surround	VERB
inlawrev-3694	991	41	a	a	DET
inlawrev-3694	991	42	tax	tax	NOUN
inlawrev-3694	991	43	shelter^"^^	shelter^"^^	NOUN
inlawrev-3694	991	44	opinion^^^	opinion^^^	NOUN
inlawrev-3694	991	45	and	and	CCONJ
inlawrev-3694	991	46	provided	provide	VERB
inlawrev-3694	991	47	that	that	SCONJ
inlawrev-3694	991	48	a	a	DET
inlawrev-3694	991	49	practitioner	practitioner	NOUN
inlawrev-3694	991	50	who	who	PRON
inlawrev-3694	991	51	provides	provide	VERB
inlawrev-3694	991	52	a	a	DET
inlawrev-3694	991	53	tax	tax	NOUN
inlawrev-3694	991	54	shelter	shelter	NOUN
inlawrev-3694	991	55	opinion	opinion	NOUN
inlawrev-3694	991	56	analyzing	analyze	VERB
inlawrev-3694	991	57	the	the	DET
inlawrev-3694	991	58	federal	federal	ADJ
inlawrev-3694	991	59	tax	tax	NOUN
inlawrev-3694	991	60	effects	effect	NOUN
inlawrev-3694	991	61	of	of	ADP
inlawrev-3694	991	62	a	a	DET
inlawrev-3694	991	63	tax	tax	NOUN
inlawrev-3694	991	64	shelter	shelter	NOUN
inlawrev-3694	991	65	investment	investment	NOUN
inlawrev-3694	991	66	shall	shall	AUX
inlawrev-3694	991	67	comply	comply	VERB
inlawrev-3694	991	68	with	with	ADP
inlawrev-3694	991	69	several	several	ADJ
inlawrev-3694	991	70	requirements.^^	requirements.^^	NOUN
inlawrev-3694	991	71	^	^	PUNCT
inlawrev-3694	991	72	old	old	ADJ
inlawrev-3694	991	73	section	section	NOUN
inlawrev-3694	991	74	10.33(a)(1	10.33(a)(1	NUM
inlawrev-3694	991	75	)	)	PUNCT
inlawrev-3694	991	76	pertained	pertain	VERB
inlawrev-3694	991	77	to	to	ADP
inlawrev-3694	991	78	factual	factual	ADJ
inlawrev-3694	991	79	matters	matter	NOUN
inlawrev-3694	991	80	and	and	CCONJ
inlawrev-3694	991	81	required	require	VERB
inlawrev-3694	991	82	among	among	ADP
inlawrev-3694	991	83	other	other	ADJ
inlawrev-3694	991	84	things	thing	NOUN
inlawrev-3694	991	85	that	that	PRON
inlawrev-3694	991	86	"	"	PUNCT
inlawrev-3694	991	87	a	a	DET
inlawrev-3694	991	88	practitioner	practitioner	NOUN
inlawrev-3694	991	89	must	must	AUX
inlawrev-3694	991	90	make	make	VERB
inlawrev-3694	991	91	inquiry	inquiry	NOUN
inlawrev-3694	991	92	as	as	ADP
inlawrev-3694	991	93	to	to	ADP
inlawrev-3694	991	94	all	all	DET
inlawrev-3694	991	95	relevant	relevant	ADJ
inlawrev-3694	991	96	facts	fact	NOUN
inlawrev-3694	991	97	,	,	PUNCT
inlawrev-3694	991	98	be	be	AUX
inlawrev-3694	991	99	satisfied	satisfied	ADJ
inlawrev-3694	991	100	that	that	SCONJ
inlawrev-3694	991	101	the	the	DET
inlawrev-3694	991	102	material	material	NOUN
inlawrev-3694	991	103	facts	fact	NOUN
inlawrev-3694	991	104	are	be	AUX
inlawrev-3694	991	105	accurately	accurately	ADV
inlawrev-3694	991	106	and	and	CCONJ
inlawrev-3694	991	107	completely	completely	ADV
inlawrev-3694	991	108	described	describe	VERB
inlawrev-3694	991	109	in	in	ADP
inlawrev-3694	991	110	the	the	DET
inlawrev-3694	991	111	offering	offering	NOUN
inlawrev-3694	991	112	materials	material	NOUN
inlawrev-3694	991	113	,	,	PUNCT
inlawrev-3694	991	114	and	and	CCONJ
inlawrev-3694	991	115	assure	assure	VERB
inlawrev-3694	991	116	that	that	SCONJ
inlawrev-3694	991	117	any	any	DET
inlawrev-3694	991	118	representations	representation	NOUN
inlawrev-3694	991	119	as	as	ADP
inlawrev-3694	991	120	to	to	ADP
inlawrev-3694	991	121	future	future	ADJ
inlawrev-3694	991	122	activities	activity	NOUN
inlawrev-3694	991	123	are	be	AUX
inlawrev-3694	991	124	clearly	clearly	ADV
inlawrev-3694	991	125	identified	identify	VERB
inlawrev-3694	991	126	,	,	PUNCT
inlawrev-3694	991	127	reasonable	reasonable	ADJ
inlawrev-3694	991	128	and	and	CCONJ
inlawrev-3694	991	129	complete	complete	ADJ
inlawrev-3694	991	130	.	.	PUNCT
inlawrev-3694	991	131	"^^^	"^^^	PUNCT
inlawrev-3694	992	1	the	the	DET
inlawrev-3694	992	2	kpmg	kpmg	PROPN
inlawrev-3694	992	3	and	and	CCONJ
inlawrev-3694	992	4	sidley	sidley	PROPN
inlawrev-3694	992	5	austin	austin	PROPN
inlawrev-3694	992	6	brown	brown	PROPN
inlawrev-3694	992	7	&	&	CCONJ
inlawrev-3694	992	8	wood	wood	PROPN
inlawrev-3694	992	9	tax	tax	NOUN
inlawrev-3694	992	10	opinions	opinion	NOUN
inlawrev-3694	992	11	did	do	AUX
inlawrev-3694	992	12	not	not	PART
inlawrev-3694	992	13	identify	identify	VERB
inlawrev-3694	992	14	any	any	DET
inlawrev-3694	992	15	specific	specific	ADJ
inlawrev-3694	992	16	facts	fact	NOUN
inlawrev-3694	992	17	in	in	ADP
inlawrev-3694	992	18	relation	relation	NOUN
inlawrev-3694	992	19	to	to	ADP
inlawrev-3694	992	20	the	the	DET
inlawrev-3694	992	21	client	client	NOUN
inlawrev-3694	992	22	.	.	PUNCT
inlawrev-3694	993	1	the	the	DET
inlawrev-3694	993	2	opinions	opinion	NOUN
inlawrev-3694	993	3	do	do	AUX
inlawrev-3694	993	4	not	not	PART
inlawrev-3694	993	5	reflect	reflect	VERB
inlawrev-3694	993	6	any	any	DET
inlawrev-3694	993	7	effort	effort	NOUN
inlawrev-3694	993	8	on	on	ADP
inlawrev-3694	993	9	the	the	DET
inlawrev-3694	993	10	part	part	NOUN
inlawrev-3694	993	11	of	of	ADP
inlawrev-3694	993	12	kpmg	kpmg	PROPN
inlawrev-3694	993	13	or	or	CCONJ
inlawrev-3694	993	14	sidley	sidley	VERB
inlawrev-3694	993	15	austin	austin	PROPN
inlawrev-3694	993	16	brown	brown	PROPN
inlawrev-3694	993	17	&	&	CCONJ
inlawrev-3694	993	18	wood	wood	NOUN
inlawrev-3694	993	19	to	to	PART
inlawrev-3694	993	20	inquire	inquire	VERB
inlawrev-3694	993	21	as	as	ADP
inlawrev-3694	993	22	to	to	ADP
inlawrev-3694	993	23	any	any	PRON
inlawrev-3694	993	24	of	of	ADP
inlawrev-3694	993	25	the	the	DET
inlawrev-3694	993	26	relevant	relevant	ADJ
inlawrev-3694	993	27	facts	fact	NOUN
inlawrev-3694	993	28	surrounding	surround	VERB
inlawrev-3694	993	29	the	the	DET
inlawrev-3694	993	30	transaction	transaction	NOUN
inlawrev-3694	993	31	.	.	PUNCT
inlawrev-3694	994	1	rather	rather	ADV
inlawrev-3694	994	2	,	,	PUNCT
inlawrev-3694	994	3	the	the	DET
inlawrev-3694	994	4	opinions	opinion	NOUN
inlawrev-3694	994	5	avoid	avoid	VERB
inlawrev-3694	994	6	any	any	DET
inlawrev-3694	994	7	actual	actual	ADJ
inlawrev-3694	994	8	application	application	NOUN
inlawrev-3694	994	9	of	of	ADP
inlawrev-3694	994	10	existing	exist	VERB
inlawrev-3694	994	11	law	law	NOUN
inlawrev-3694	994	12	to	to	ADP
inlawrev-3694	994	13	specific	specific	ADJ
inlawrev-3694	994	14	facts	fact	NOUN
inlawrev-3694	994	15	,	,	PUNCT
inlawrev-3694	994	16	apparently	apparently	ADV
inlawrev-3694	994	17	transferring	transfer	VERB
inlawrev-3694	994	18	the	the	DET
inlawrev-3694	994	19	risk	risk	NOUN
inlawrev-3694	994	20	of	of	ADP
inlawrev-3694	994	21	such	such	ADJ
inlawrev-3694	994	22	analysis	analysis	NOUN
inlawrev-3694	994	23	to	to	ADP
inlawrev-3694	994	24	the	the	DET
inlawrev-3694	994	25	prospective	prospective	ADJ
inlawrev-3694	994	26	client	client	NOUN
inlawrev-3694	994	27	,	,	PUNCT
inlawrev-3694	994	28	which	which	PRON
inlawrev-3694	994	29	is	be	AUX
inlawrev-3694	994	30	required	require	VERB
inlawrev-3694	994	31	to	to	PART
inlawrev-3694	994	32	represent	represent	VERB
inlawrev-3694	994	33	that	that	SCONJ
inlawrev-3694	994	34	they	they	PRON
inlawrev-3694	994	35	have	have	AUX
inlawrev-3694	994	36	done	do	VERB
inlawrev-3694	994	37	that	that	DET
inlawrev-3694	994	38	analysis	analysis	NOUN
inlawrev-3694	994	39	.	.	PUNCT
inlawrev-3694	995	1	old	old	ADJ
inlawrev-3694	995	2	section	section	NOUN
inlawrev-3694	995	3	10.33(a)(l)(ii	10.33(a)(l)(ii	NUM
inlawrev-3694	995	4	)	)	PUNCT
inlawrev-3694	995	5	provided	provide	VERB
inlawrev-3694	995	6	that	that	SCONJ
inlawrev-3694	995	7	a	a	DET
inlawrev-3694	995	8	practitioner	practitioner	NOUN
inlawrev-3694	995	9	could	could	AUX
inlawrev-3694	995	10	not	not	PART
inlawrev-3694	995	11	accept	accept	VERB
inlawrev-3694	995	12	as	as	ADP
inlawrev-3694	995	13	true	true	ADJ
inlawrev-3694	995	14	"	"	PUNCT
inlawrev-3694	995	15	asserted	assert	VERB
inlawrev-3694	995	16	facts	fact	NOUN
inlawrev-3694	995	17	pertaining	pertain	VERB
inlawrev-3694	995	18	to	to	ADP
inlawrev-3694	995	19	the	the	DET
inlawrev-3694	995	20	tax	tax	NOUN
inlawrev-3694	995	21	shelter	shelter	NOUN
inlawrev-3694	995	22	which	which	PRON
inlawrev-3694	995	23	he	he	PRON
inlawrev-3694	995	24	/	/	PUNCT
inlawrev-3694	995	25	she	she	PRON
inlawrev-3694	995	26	should	should	AUX
inlawrev-3694	995	27	not	not	PART
inlawrev-3694	995	28	,	,	PUNCT
inlawrev-3694	995	29	based	base	VERB
inlawrev-3694	995	30	on	on	ADP
inlawrev-3694	995	31	his	his	PRON
inlawrev-3694	995	32	/	/	SYM
inlawrev-3694	995	33	her	her	PRON
inlawrev-3694	995	34	background	background	NOUN
inlawrev-3694	995	35	and	and	CCONJ
inlawrev-3694	995	36	knowledge	knowledge	NOUN
inlawrev-3694	995	37	,	,	PUNCT
inlawrev-3694	995	38	reasonably	reasonably	ADV
inlawrev-3694	995	39	believe	believe	VERB
inlawrev-3694	995	40	to	to	PART
inlawrev-3694	995	41	be	be	AUX
inlawrev-3694	995	42	true	true	ADJ
inlawrev-3694	995	43	.	.	PUNCT
inlawrev-3694	996	1	"^	"^	PUNCT
inlawrev-3694	996	2	"	"	PUNCT
inlawrev-3694	996	3	however	however	ADV
inlawrev-3694	996	4	,	,	PUNCT
inlawrev-3694	996	5	under	under	ADP
inlawrev-3694	996	6	old	old	ADJ
inlawrev-3694	996	7	section	section	NOUN
inlawrev-3694	996	8	10.33	10.33	NUM
inlawrev-3694	996	9	a	a	DET
inlawrev-3694	996	10	practitioner	practitioner	NOUN
inlawrev-3694	996	11	was	be	AUX
inlawrev-3694	996	12	not	not	PART
inlawrev-3694	996	13	required	require	VERB
inlawrev-3694	996	14	to	to	PART
inlawrev-3694	996	15	"	"	PUNCT
inlawrev-3694	996	16	conduct	conduct	VERB
inlawrev-3694	996	17	an	an	DET
inlawrev-3694	996	18	audit	audit	NOUN
inlawrev-3694	996	19	or	or	CCONJ
inlawrev-3694	996	20	independent	independent	ADJ
inlawrev-3694	996	21	verification	verification	NOUN
inlawrev-3694	996	22	of	of	ADP
inlawrev-3694	996	23	the	the	DET
inlawrev-3694	996	24	asserted	assert	VERB
inlawrev-3694	996	25	facts	fact	NOUN
inlawrev-3694	996	26	,	,	PUNCT
inlawrev-3694	996	27	or	or	CCONJ
inlawrev-3694	996	28	assume	assume	VERB
inlawrev-3694	996	29	that	that	SCONJ
inlawrev-3694	996	30	a	a	DET
inlawrev-3694	996	31	client	client	NOUN
inlawrev-3694	996	32	's	's	PART
inlawrev-3694	996	33	statement	statement	NOUN
inlawrev-3694	996	34	of	of	ADP
inlawrev-3694	996	35	the	the	DET
inlawrev-3694	996	36	facts	fact	NOUN
inlawrev-3694	996	37	could	could	AUX
inlawrev-3694	996	38	not	not	PART
inlawrev-3694	996	39	be	be	AUX
inlawrev-3694	996	40	relied	rely	VERB
inlawrev-3694	996	41	upon	upon	SCONJ
inlawrev-3694	996	42	,	,	PUNCT
inlawrev-3694	996	43	unless	unless	SCONJ
inlawrev-3694	996	44	he	he	PRON
inlawrev-3694	996	45	/	/	PUNCT
inlawrev-3694	996	46	she	she	PRON
inlawrev-3694	996	47	had	have	VERB
inlawrev-3694	996	48	reason	reason	NOUN
inlawrev-3694	996	49	to	to	PART
inlawrev-3694	996	50	believe	believe	VERB
inlawrev-3694	996	51	that	that	SCONJ
inlawrev-3694	996	52	any	any	DET
inlawrev-3694	996	53	relevant	relevant	ADJ
inlawrev-3694	996	54	facts	fact	NOUN
inlawrev-3694	996	55	asserted	assert	VERB
inlawrev-3694	996	56	to	to	ADP
inlawrev-3694	996	57	him	he	PRON
inlawrev-3694	996	58	/	/	PUNCT
inlawrev-3694	996	59	her	she	PRON
inlawrev-3694	996	60	were	be	AUX
inlawrev-3694	996	61	untrue	untrue	ADJ
inlawrev-3694	996	62	.	.	PUNCT
inlawrev-3694	997	1	"	"	PUNCT
inlawrev-3694	997	2	^^"^	^^"^	X
inlawrev-3694	997	3	under	under	ADP
inlawrev-3694	997	4	the	the	DET
inlawrev-3694	997	5	old	old	ADJ
inlawrev-3694	997	6	248	248	NUM
inlawrev-3694	997	7	.	.	PUNCT
inlawrev-3694	998	1	t.d	t.d	PROPN
inlawrev-3694	998	2	.	.	PROPN
inlawrev-3694	998	3	9165	9165	NUM
inlawrev-3694	998	4	,	,	PUNCT
inlawrev-3694	998	5	69	69	NUM
inlawrev-3694	998	6	fed	feed	VERB
inlawrev-3694	998	7	.	.	PUNCT
inlawrev-3694	999	1	reg	reg	NOUN
inlawrev-3694	999	2	.	.	PUNCT
inlawrev-3694	1000	1	75839	75839	NUM
inlawrev-3694	1000	2	(	(	PUNCT
inlawrev-3694	1000	3	dec	dec	PROPN
inlawrev-3694	1000	4	.	.	PROPN
inlawrev-3694	1000	5	20	20	NUM
inlawrev-3694	1000	6	,	,	PUNCT
inlawrev-3694	1000	7	2004	2004	NUM
inlawrev-3694	1000	8	)	)	PUNCT
inlawrev-3694	1000	9	.	.	PUNCT
inlawrev-3694	1001	1	249	249	NUM
inlawrev-3694	1001	2	.	.	PUNCT
inlawrev-3694	1001	3	see	see	VERB
inlawrev-3694	1001	4	31	31	NUM
inlawrev-3694	1001	5	c.f.r	c.f.r	NOUN
inlawrev-3694	1001	6	.	.	PUNCT
inlawrev-3694	1002	1	§	§	PROPN
inlawrev-3694	1002	2	10.33(c)(2	10.33(c)(2	NUM
inlawrev-3694	1002	3	)	)	PUNCT
inlawrev-3694	1002	4	(	(	PUNCT
inlawrev-3694	1002	5	defining	define	VERB
inlawrev-3694	1002	6	a	a	DET
inlawrev-3694	1002	7	"	"	PUNCT
inlawrev-3694	1002	8	tax	tax	NOUN
inlawrev-3694	1002	9	shelter	shelter	NOUN
inlawrev-3694	1002	10	"	"	PUNCT
inlawrev-3694	1002	11	as	as	ADP
inlawrev-3694	1002	12	,	,	PUNCT
inlawrev-3694	1002	13	among	among	ADP
inlawrev-3694	1002	14	other	other	ADJ
inlawrev-3694	1002	15	things	thing	NOUN
inlawrev-3694	1002	16	,	,	PUNCT
inlawrev-3694	1002	17	"	"	PUNCT
inlawrev-3694	1002	18	an	an	DET
inlawrev-3694	1002	19	investment	investment	NOUN
inlawrev-3694	1002	20	which	which	PRON
inlawrev-3694	1002	21	has	have	VERB
inlawrev-3694	1002	22	as	as	ADP
inlawrev-3694	1002	23	a	a	DET
inlawrev-3694	1002	24	significant	significant	ADJ
inlawrev-3694	1002	25	and	and	CCONJ
inlawrev-3694	1002	26	intended	intended	ADJ
inlawrev-3694	1002	27	feature	feature	NOUN
inlawrev-3694	1002	28	for	for	ADP
inlawrev-3694	1002	29	federal	federal	ADJ
inlawrev-3694	1002	30	income	income	NOUN
inlawrev-3694	1002	31	or	or	CCONJ
inlawrev-3694	1002	32	excise	excise	VERB
inlawrev-3694	1002	33	tax	tax	NOUN
inlawrev-3694	1002	34	purposes	purpose	NOUN
inlawrev-3694	1002	35	either	either	PRON
inlawrev-3694	1002	36	of	of	ADP
inlawrev-3694	1002	37	the	the	DET
inlawrev-3694	1002	38	following	follow	VERB
inlawrev-3694	1002	39	attributes	attribute	NOUN
inlawrev-3694	1002	40	:	:	PUNCT
inlawrev-3694	1002	41	(	(	PUNCT
inlawrev-3694	1002	42	i	i	NOUN
inlawrev-3694	1002	43	)	)	PUNCT
inlawrev-3694	1002	44	deductions	deduction	NOUN
inlawrev-3694	1002	45	in	in	ADP
inlawrev-3694	1002	46	excess	excess	NOUN
inlawrev-3694	1002	47	of	of	ADP
inlawrev-3694	1002	48	income	income	NOUN
inlawrev-3694	1002	49	from	from	ADP
inlawrev-3694	1002	50	the	the	DET
inlawrev-3694	1002	51	investment	investment	NOUN
inlawrev-3694	1002	52	being	be	AUX
inlawrev-3694	1002	53	available	available	ADJ
inlawrev-3694	1002	54	in	in	ADP
inlawrev-3694	1002	55	any	any	DET
inlawrev-3694	1002	56	year	year	NOUN
inlawrev-3694	1002	57	to	to	PART
inlawrev-3694	1002	58	reduce	reduce	VERB
inlawrev-3694	1002	59	income	income	NOUN
inlawrev-3694	1002	60	from	from	ADP
inlawrev-3694	1002	61	other	other	ADJ
inlawrev-3694	1002	62	sources	source	NOUN
inlawrev-3694	1002	63	in	in	ADP
inlawrev-3694	1002	64	that	that	DET
inlawrev-3694	1002	65	year	year	NOUN
inlawrev-3694	1002	66	,	,	PUNCT
inlawrev-3694	1002	67	or	or	CCONJ
inlawrev-3694	1002	68	.	.	PUNCT
inlawrev-3694	1002	69	.	.	PUNCT
inlawrev-3694	1002	70	.	.	PUNCT
inlawrev-3694	1003	1	"	"	PUNCT
inlawrev-3694	1003	2	)	)	PUNCT
inlawrev-3694	1003	3	(	(	PUNCT
inlawrev-3694	1003	4	current	current	ADJ
inlawrev-3694	1003	5	section	section	NOUN
inlawrev-3694	1003	6	10.33	10.33	NUM
inlawrev-3694	1003	7	will	will	AUX
inlawrev-3694	1003	8	be	be	AUX
inlawrev-3694	1003	9	replaced	replace	VERB
inlawrev-3694	1003	10	by	by	ADP
inlawrev-3694	1003	11	new	new	ADJ
inlawrev-3694	1003	12	section	section	NOUN
inlawrev-3694	1003	13	10.33	10.33	NUM
inlawrev-3694	1003	14	effective	effective	ADJ
inlawrev-3694	1003	15	180	180	NUM
inlawrev-3694	1003	16	days	day	NOUN
inlawrev-3694	1003	17	after	after	ADP
inlawrev-3694	1003	18	publication	publication	NOUN
inlawrev-3694	1003	19	of	of	ADP
inlawrev-3694	1003	20	the	the	DET
inlawrev-3694	1003	21	new	new	ADJ
inlawrev-3694	1003	22	regulations	regulation	NOUN
inlawrev-3694	1003	23	in	in	ADP
inlawrev-3694	1003	24	the	the	DET
inlawrev-3694	1003	25	federal	federal	ADJ
inlawrev-3694	1003	26	register	register	NOUN
inlawrev-3694	1003	27	)	)	PUNCT
inlawrev-3694	1003	28	.	.	PUNCT
inlawrev-3694	1004	1	250	250	NUM
inlawrev-3694	1004	2	.	.	PUNCT
inlawrev-3694	1005	1	see	see	VERB
inlawrev-3694	1005	2	i	i	PRON
inlawrev-3694	1005	3	d.	d.	PROPN
inlawrev-3694	1005	4	§	§	PROPN
inlawrev-3694	1005	5	10.33(c)(3	10.33(c)(3	NUM
inlawrev-3694	1005	6	)	)	PUNCT
inlawrev-3694	1005	7	(	(	PUNCT
inlawrev-3694	1005	8	generally	generally	ADV
inlawrev-3694	1005	9	defining	define	VERB
inlawrev-3694	1005	10	a	a	DET
inlawrev-3694	1005	11	"	"	PUNCT
inlawrev-3694	1005	12	tax	tax	NOUN
inlawrev-3694	1005	13	shelter	shelter	NOUN
inlawrev-3694	1005	14	opinion	opinion	NOUN
inlawrev-3694	1005	15	"	"	PUNCT
inlawrev-3694	1005	16	as	as	ADP
inlawrev-3694	1005	17	"	"	PUNCT
inlawrev-3694	1005	18	advice	advice	NOUN
inlawrev-3694	1005	19	by	by	ADP
inlawrev-3694	1005	20	a	a	DET
inlawrev-3694	1005	21	practitioner	practitioner	NOUN
inlawrev-3694	1005	22	concerning	concern	VERB
inlawrev-3694	1005	23	the	the	DET
inlawrev-3694	1005	24	federal	federal	ADJ
inlawrev-3694	1005	25	tax	tax	NOUN
inlawrev-3694	1005	26	aspects	aspect	NOUN
inlawrev-3694	1005	27	of	of	ADP
inlawrev-3694	1005	28	a	a	DET
inlawrev-3694	1005	29	tax	tax	NOUN
inlawrev-3694	1005	30	shelter	shelter	NOUN
inlawrev-3694	1005	31	either	either	CCONJ
inlawrev-3694	1005	32	appearing	appear	VERB
inlawrev-3694	1005	33	or	or	CCONJ
inlawrev-3694	1005	34	referred	refer	VERB
inlawrev-3694	1005	35	to	to	ADP
inlawrev-3694	1005	36	in	in	ADP
inlawrev-3694	1005	37	the	the	DET
inlawrev-3694	1005	38	offering	offering	NOUN
inlawrev-3694	1005	39	materials	material	NOUN
inlawrev-3694	1005	40	,	,	PUNCT
inlawrev-3694	1005	41	or	or	CCONJ
inlawrev-3694	1005	42	used	use	VERB
inlawrev-3694	1005	43	or	or	CCONJ
inlawrev-3694	1005	44	referred	refer	VERB
inlawrev-3694	1005	45	to	to	ADP
inlawrev-3694	1005	46	in	in	ADP
inlawrev-3694	1005	47	connection	connection	NOUN
inlawrev-3694	1005	48	with	with	ADP
inlawrev-3694	1005	49	sales	sale	NOUN
inlawrev-3694	1005	50	promotion	promotion	NOUN
inlawrev-3694	1005	51	efforts	effort	NOUN
inlawrev-3694	1005	52	,	,	PUNCT
inlawrev-3694	1005	53	and	and	CCONJ
inlawrev-3694	1005	54	directed	direct	VERB
inlawrev-3694	1005	55	to	to	ADP
inlawrev-3694	1005	56	persons	person	NOUN
inlawrev-3694	1005	57	other	other	ADJ
inlawrev-3694	1005	58	than	than	ADP
inlawrev-3694	1005	59	the	the	DET
inlawrev-3694	1005	60	client	client	NOUN
inlawrev-3694	1005	61	who	who	PRON
inlawrev-3694	1005	62	engaged	engage	VERB
inlawrev-3694	1005	63	the	the	DET
inlawrev-3694	1005	64	practitioner	practitioner	NOUN
inlawrev-3694	1005	65	to	to	PART
inlawrev-3694	1005	66	give	give	VERB
inlawrev-3694	1005	67	the	the	DET
inlawrev-3694	1005	68	advice	advice	NOUN
inlawrev-3694	1005	69	.	.	PUNCT
inlawrev-3694	1006	1	the	the	DET
inlawrev-3694	1006	2	term	term	NOUN
inlawrev-3694	1006	3	includes	include	VERB
inlawrev-3694	1006	4	the	the	DET
inlawrev-3694	1006	5	tax	tax	NOUN
inlawrev-3694	1006	6	aspects	aspect	NOUN
inlawrev-3694	1006	7	or	or	CCONJ
inlawrev-3694	1006	8	tax	tax	NOUN
inlawrev-3694	1006	9	risks	risk	NOUN
inlawrev-3694	1006	10	portion	portion	NOUN
inlawrev-3694	1006	11	of	of	ADP
inlawrev-3694	1006	12	the	the	DET
inlawrev-3694	1006	13	offering	offering	NOUN
inlawrev-3694	1006	14	materials	material	NOUN
inlawrev-3694	1006	15	prepared	prepare	VERB
inlawrev-3694	1006	16	by	by	ADP
inlawrev-3694	1006	17	or	or	CCONJ
inlawrev-3694	1006	18	at	at	ADP
inlawrev-3694	1006	19	the	the	DET
inlawrev-3694	1006	20	direction	direction	NOUN
inlawrev-3694	1006	21	of	of	ADP
inlawrev-3694	1006	22	a	a	DET
inlawrev-3694	1006	23	practitioner	practitioner	NOUN
inlawrev-3694	1006	24	,	,	PUNCT
inlawrev-3694	1006	25	whether	whether	SCONJ
inlawrev-3694	1006	26	or	or	CCONJ
inlawrev-3694	1006	27	not	not	PART
inlawrev-3694	1006	28	a	a	DET
inlawrev-3694	1006	29	separate	separate	ADJ
inlawrev-3694	1006	30	opinion	opinion	NOUN
inlawrev-3694	1006	31	letter	letter	NOUN
inlawrev-3694	1006	32	is	be	AUX
inlawrev-3694	1006	33	issued	issue	VERB
inlawrev-3694	1006	34	or	or	CCONJ
inlawrev-3694	1006	35	whether	whether	SCONJ
inlawrev-3694	1006	36	or	or	CCONJ
inlawrev-3694	1006	37	not	not	PART
inlawrev-3694	1006	38	the	the	DET
inlawrev-3694	1006	39	practitioner	practitioner	NOUN
inlawrev-3694	1006	40	's	's	PART
inlawrev-3694	1006	41	name	name	NOUN
inlawrev-3694	1006	42	is	be	AUX
inlawrev-3694	1006	43	referred	refer	VERB
inlawrev-3694	1006	44	to	to	ADP
inlawrev-3694	1006	45	in	in	ADP
inlawrev-3694	1006	46	the	the	DET
inlawrev-3694	1006	47	offering	offering	NOUN
inlawrev-3694	1006	48	materials	material	NOUN
inlawrev-3694	1006	49	or	or	CCONJ
inlawrev-3694	1006	50	in	in	ADP
inlawrev-3694	1006	51	connection	connection	NOUN
inlawrev-3694	1006	52	with	with	ADP
inlawrev-3694	1006	53	the	the	DET
inlawrev-3694	1006	54	sales	sale	NOUN
inlawrev-3694	1006	55	promotion	promotion	NOUN
inlawrev-3694	1006	56	efforts	effort	NOUN
inlawrev-3694	1006	57	.	.	PUNCT
inlawrev-3694	1007	1	in	in	ADP
inlawrev-3694	1007	2	addition	addition	NOUN
inlawrev-3694	1007	3	,	,	PUNCT
inlawrev-3694	1007	4	a	a	DET
inlawrev-3694	1007	5	financial	financial	ADJ
inlawrev-3694	1007	6	forecast	forecast	NOUN
inlawrev-3694	1007	7	or	or	CCONJ
inlawrev-3694	1007	8	projection	projection	NOUN
inlawrev-3694	1007	9	prepared	prepare	VERB
inlawrev-3694	1007	10	by	by	ADP
inlawrev-3694	1007	11	a	a	DET
inlawrev-3694	1007	12	practitioner	practitioner	NOUN
inlawrev-3694	1007	13	is	be	AUX
inlawrev-3694	1007	14	a	a	DET
inlawrev-3694	1007	15	tax	tax	NOUN
inlawrev-3694	1007	16	shelter	shelter	NOUN
inlawrev-3694	1007	17	opinion	opinion	NOUN
inlawrev-3694	1007	18	if	if	SCONJ
inlawrev-3694	1007	19	it	it	PRON
inlawrev-3694	1007	20	is	be	AUX
inlawrev-3694	1007	21	predicated	predicate	VERB
inlawrev-3694	1007	22	on	on	ADP
inlawrev-3694	1007	23	assumptions	assumption	NOUN
inlawrev-3694	1007	24	regarding	regard	VERB
inlawrev-3694	1007	25	federal	federal	ADJ
inlawrev-3694	1007	26	tax	tax	NOUN
inlawrev-3694	1007	27	aspects	aspect	NOUN
inlawrev-3694	1007	28	of	of	ADP
inlawrev-3694	1007	29	the	the	DET
inlawrev-3694	1007	30	investment	investment	NOUN
inlawrev-3694	1007	31	,	,	PUNCT
inlawrev-3694	1007	32	and	and	CCONJ
inlawrev-3694	1007	33	it	it	PRON
inlawrev-3694	1007	34	meets	meet	VERB
inlawrev-3694	1007	35	the	the	DET
inlawrev-3694	1007	36	other	other	ADJ
inlawrev-3694	1007	37	requirements	requirement	NOUN
inlawrev-3694	1007	38	ofthe	ofthe	VERB
inlawrev-3694	1007	39	first	first	ADJ
inlawrev-3694	1007	40	sentence	sentence	NOUN
inlawrev-3694	1007	41	of	of	ADP
inlawrev-3694	1007	42	this	this	DET
inlawrev-3694	1007	43	paragraph	paragraph	NOUN
inlawrev-3694	1007	44	"	"	PUNCT
inlawrev-3694	1007	45	)	)	PUNCT
inlawrev-3694	1007	46	(	(	PUNCT
inlawrev-3694	1007	47	current	current	ADJ
inlawrev-3694	1007	48	section	section	NOUN
inlawrev-3694	1007	49	10.33	10.33	NUM
inlawrev-3694	1007	50	will	will	AUX
inlawrev-3694	1007	51	be	be	AUX
inlawrev-3694	1007	52	replaced	replace	VERB
inlawrev-3694	1007	53	by	by	ADP
inlawrev-3694	1007	54	new	new	ADJ
inlawrev-3694	1007	55	section	section	NOUN
inlawrev-3694	1007	56	10.33	10.33	NUM
inlawrev-3694	1007	57	effective	effective	ADJ
inlawrev-3694	1007	58	180	180	NUM
inlawrev-3694	1007	59	days	day	NOUN
inlawrev-3694	1007	60	after	after	ADP
inlawrev-3694	1007	61	publication	publication	NOUN
inlawrev-3694	1007	62	of	of	ADP
inlawrev-3694	1007	63	the	the	DET
inlawrev-3694	1007	64	new	new	ADJ
inlawrev-3694	1007	65	regulations	regulation	NOUN
inlawrev-3694	1007	66	in	in	ADP
inlawrev-3694	1007	67	the	the	DET
inlawrev-3694	1007	68	federal	federal	ADJ
inlawrev-3694	1007	69	register	register	NOUN
inlawrev-3694	1007	70	)	)	PUNCT
inlawrev-3694	1007	71	.	.	PUNCT
inlawrev-3694	1008	1	251	251	NUM
inlawrev-3694	1008	2	.	.	PUNCT
inlawrev-3694	1009	1	i	i	PRON
inlawrev-3694	1009	2	d.	d.	PROPN
inlawrev-3694	1009	3	§	§	PROPN
inlawrev-3694	1009	4	10.33(a	10.33(a	NUM
inlawrev-3694	1009	5	)	)	PUNCT
inlawrev-3694	1009	6	(	(	PUNCT
inlawrev-3694	1009	7	former	former	ADJ
inlawrev-3694	1009	8	regulation	regulation	NOUN
inlawrev-3694	1009	9	,	,	PUNCT
inlawrev-3694	1009	10	still	still	ADV
inlawrev-3694	1009	11	currently	currently	ADV
inlawrev-3694	1009	12	in	in	ADP
inlawrev-3694	1009	13	effect	effect	NOUN
inlawrev-3694	1009	14	)	)	PUNCT
inlawrev-3694	1009	15	.	.	PUNCT
inlawrev-3694	1010	1	252	252	NUM
inlawrev-3694	1010	2	.	.	PUNCT
inlawrev-3694	1011	1	i	i	PRON
inlawrev-3694	1011	2	d.	d.	PROPN
inlawrev-3694	1011	3	§	§	PROPN
inlawrev-3694	1011	4	10.33(a)(l)(i	10.33(a)(l)(i	NUM
inlawrev-3694	1011	5	)	)	PUNCT
inlawrev-3694	1011	6	(	(	PUNCT
inlawrev-3694	1011	7	former	former	ADJ
inlawrev-3694	1011	8	regulation	regulation	NOUN
inlawrev-3694	1011	9	,	,	PUNCT
inlawrev-3694	1011	10	still	still	ADV
inlawrev-3694	1011	11	currently	currently	ADV
inlawrev-3694	1011	12	in	in	ADP
inlawrev-3694	1011	13	effect	effect	NOUN
inlawrev-3694	1011	14	)	)	PUNCT
inlawrev-3694	1011	15	.	.	PUNCT
inlawrev-3694	1012	1	253	253	NUM
inlawrev-3694	1012	2	.	.	PUNCT
inlawrev-3694	1013	1	i	i	PRON
inlawrev-3694	1013	2	d.	d.	PROPN
inlawrev-3694	1013	3	§	§	PROPN
inlawrev-3694	1013	4	10.33(a)(l)(ii	10.33(a)(l)(ii	NUM
inlawrev-3694	1013	5	)	)	PUNCT
inlawrev-3694	1013	6	(	(	PUNCT
inlawrev-3694	1013	7	former	former	ADJ
inlawrev-3694	1013	8	regulation	regulation	NOUN
inlawrev-3694	1013	9	,	,	PUNCT
inlawrev-3694	1013	10	still	still	ADV
inlawrev-3694	1013	11	currently	currently	ADV
inlawrev-3694	1013	12	in	in	ADP
inlawrev-3694	1013	13	effect	effect	NOUN
inlawrev-3694	1013	14	)	)	PUNCT
inlawrev-3694	1013	15	.	.	PUNCT
inlawrev-3694	1014	1	254	254	NUM
inlawrev-3694	1014	2	.	.	PUNCT
inlawrev-3694	1015	1	i	i	PRON
inlawrev-3694	1015	2	d.	d.	PROPN
inlawrev-3694	1015	3	334	334	NUM
inlawrev-3694	1015	4	indiana	indiana	PROPN
inlawrev-3694	1015	5	law	law	PROPN
inlawrev-3694	1015	6	review	review	NOUN
inlawrev-3694	1015	7	[	[	X
inlawrev-3694	1015	8	vol	vol	NOUN
inlawrev-3694	1015	9	.	.	PUNCT
inlawrev-3694	1015	10	38:295	38:295	NUM
inlawrev-3694	1015	11	rule	rule	NOUN
inlawrev-3694	1015	12	,	,	PUNCT
inlawrev-3694	1015	13	the	the	DET
inlawrev-3694	1015	14	irs	irs	PROPN
inlawrev-3694	1015	15	could	could	AUX
inlawrev-3694	1015	16	determine	determine	VERB
inlawrev-3694	1015	17	that	that	SCONJ
inlawrev-3694	1015	18	representatives	representative	NOUN
inlawrev-3694	1015	19	of	of	ADP
inlawrev-3694	1015	20	kpmg	kpmg	PROPN
inlawrev-3694	1015	21	who	who	PRON
inlawrev-3694	1015	22	promoted	promote	VERB
inlawrev-3694	1015	23	various	various	ADJ
inlawrev-3694	1015	24	tax	tax	NOUN
inlawrev-3694	1015	25	products	product	NOUN
inlawrev-3694	1015	26	and	and	CCONJ
inlawrev-3694	1015	27	provided	provide	VERB
inlawrev-3694	1015	28	opinions	opinion	NOUN
inlawrev-3694	1015	29	could	could	AUX
inlawrev-3694	1015	30	not	not	PART
inlawrev-3694	1015	31	have	have	AUX
inlawrev-3694	1015	32	concluded	conclude	VERB
inlawrev-3694	1015	33	on	on	ADP
inlawrev-3694	1015	34	the	the	DET
inlawrev-3694	1015	35	veracity	veracity	NOUN
inlawrev-3694	1015	36	of	of	ADP
inlawrev-3694	1015	37	facts	fact	NOUN
inlawrev-3694	1015	38	where	where	SCONJ
inlawrev-3694	1015	39	none	none	NOUN
inlawrev-3694	1015	40	were	be	AUX
inlawrev-3694	1015	41	established	establish	VERB
inlawrev-3694	1015	42	.	.	PUNCT
inlawrev-3694	1016	1	on	on	ADP
inlawrev-3694	1016	2	the	the	DET
inlawrev-3694	1016	3	other	other	ADJ
inlawrev-3694	1016	4	hand	hand	NOUN
inlawrev-3694	1016	5	,	,	PUNCT
inlawrev-3694	1016	6	the	the	DET
inlawrev-3694	1016	7	exception	exception	NOUN
inlawrev-3694	1016	8	in	in	ADP
inlawrev-3694	1016	9	the	the	DET
inlawrev-3694	1016	10	rule	rule	NOUN
inlawrev-3694	1016	11	relieving	relieve	VERB
inlawrev-3694	1016	12	the	the	DET
inlawrev-3694	1016	13	practitioner	practitioner	NOUN
inlawrev-3694	1016	14	of	of	ADP
inlawrev-3694	1016	15	the	the	DET
inlawrev-3694	1016	16	duty	duty	NOUN
inlawrev-3694	1016	17	to	to	PART
inlawrev-3694	1016	18	verify	verify	VERB
inlawrev-3694	1016	19	facts	fact	NOUN
inlawrev-3694	1016	20	left	leave	VERB
inlawrev-3694	1016	21	this	this	DET
inlawrev-3694	1016	22	conclusion	conclusion	NOUN
inlawrev-3694	1016	23	in	in	ADP
inlawrev-3694	1016	24	question	question	NOUN
inlawrev-3694	1016	25	.	.	PUNCT
inlawrev-3694	1017	1	it	it	PRON
inlawrev-3694	1017	2	would	would	AUX
inlawrev-3694	1017	3	appear	appear	VERB
inlawrev-3694	1017	4	also	also	ADV
inlawrev-3694	1017	5	that	that	SCONJ
inlawrev-3694	1017	6	where	where	SCONJ
inlawrev-3694	1017	7	no	no	DET
inlawrev-3694	1017	8	facts	fact	NOUN
inlawrev-3694	1017	9	were	be	AUX
inlawrev-3694	1017	10	adduced	adduce	VERB
inlawrev-3694	1017	11	in	in	ADP
inlawrev-3694	1017	12	arriving	arrive	VERB
inlawrev-3694	1017	13	at	at	ADP
inlawrev-3694	1017	14	an	an	DET
inlawrev-3694	1017	15	opinion	opinion	NOUN
inlawrev-3694	1017	16	,	,	PUNCT
inlawrev-3694	1017	17	but	but	CCONJ
inlawrev-3694	1017	18	rather	rather	ADV
inlawrev-3694	1017	19	the	the	DET
inlawrev-3694	1017	20	client	client	NOUN
inlawrev-3694	1017	21	represented	represent	VERB
inlawrev-3694	1017	22	facts	fact	NOUN
inlawrev-3694	1017	23	,	,	PUNCT
inlawrev-3694	1017	24	neither	neither	CCONJ
inlawrev-3694	1017	25	kpmg	kpmg	PROPN
inlawrev-3694	1017	26	nor	nor	CCONJ
inlawrev-3694	1017	27	sidley	sidley	VERB
inlawrev-3694	1017	28	austin	austin	PROPN
inlawrev-3694	1017	29	brown	brown	PROPN
inlawrev-3694	1017	30	&	&	CCONJ
inlawrev-3694	1017	31	wood	wood	NOUN
inlawrev-3694	1017	32	were	be	AUX
inlawrev-3694	1017	33	required	require	VERB
inlawrev-3694	1017	34	to	to	PART
inlawrev-3694	1017	35	conduct	conduct	VERB
inlawrev-3694	1017	36	an	an	DET
inlawrev-3694	1017	37	audit	audit	NOUN
inlawrev-3694	1017	38	or	or	CCONJ
inlawrev-3694	1017	39	independently	independently	ADV
inlawrev-3694	1017	40	verify	verify	VERB
inlawrev-3694	1017	41	asserted	assert	VERB
inlawrev-3694	1017	42	facts	fact	NOUN
inlawrev-3694	1017	43	.	.	PUNCT
inlawrev-3694	1018	1	under	under	ADP
inlawrev-3694	1018	2	the	the	DET
inlawrev-3694	1018	3	exception	exception	NOUN
inlawrev-3694	1018	4	provided	provide	VERB
inlawrev-3694	1018	5	in	in	ADP
inlawrev-3694	1018	6	the	the	DET
inlawrev-3694	1018	7	rule	rule	NOUN
inlawrev-3694	1018	8	,	,	PUNCT
inlawrev-3694	1018	9	it	it	PRON
inlawrev-3694	1018	10	is	be	AUX
inlawrev-3694	1018	11	ambiguous	ambiguous	ADJ
inlawrev-3694	1018	12	as	as	ADP
inlawrev-3694	1018	13	to	to	ADP
inlawrev-3694	1018	14	whether	whether	SCONJ
inlawrev-3694	1018	15	the	the	DET
inlawrev-3694	1018	16	opinion	opinion	NOUN
inlawrev-3694	1018	17	provider	provider	NOUN
inlawrev-3694	1018	18	could	could	AUX
inlawrev-3694	1018	19	rely	rely	VERB
inlawrev-3694	1018	20	on	on	ADP
inlawrev-3694	1018	21	the	the	DET
inlawrev-3694	1018	22	representation	representation	NOUN
inlawrev-3694	1018	23	by	by	ADP
inlawrev-3694	1018	24	the	the	DET
inlawrev-3694	1018	25	client	client	NOUN
inlawrev-3694	1018	26	of	of	ADP
inlawrev-3694	1018	27	the	the	DET
inlawrev-3694	1018	28	ultimate	ultimate	ADJ
inlawrev-3694	1018	29	facts	fact	NOUN
inlawrev-3694	1018	30	needed	need	VERB
inlawrev-3694	1018	31	to	to	PART
inlawrev-3694	1018	32	arrive	arrive	VERB
inlawrev-3694	1018	33	at	at	ADP
inlawrev-3694	1018	34	an	an	DET
inlawrev-3694	1018	35	opinion	opinion	NOUN
inlawrev-3694	1018	36	.	.	PUNCT
inlawrev-3694	1019	1	the	the	DET
inlawrev-3694	1019	2	question	question	NOUN
inlawrev-3694	1019	3	then	then	ADV
inlawrev-3694	1019	4	becomes	become	VERB
inlawrev-3694	1019	5	whether	whether	SCONJ
inlawrev-3694	1019	6	representatives	representative	NOUN
inlawrev-3694	1019	7	of	of	ADP
inlawrev-3694	1019	8	both	both	CCONJ
inlawrev-3694	1019	9	kpmg	kpmg	PROPN
inlawrev-3694	1019	10	and	and	CCONJ
inlawrev-3694	1019	11	sidley	sidley	PROPN
inlawrev-3694	1019	12	austin	austin	PROPN
inlawrev-3694	1019	13	brown	brown	PROPN
inlawrev-3694	1019	14	&	&	CCONJ
inlawrev-3694	1019	15	wood	wood	PROPN
inlawrev-3694	1019	16	had	have	VERB
inlawrev-3694	1019	17	an	an	DET
inlawrev-3694	1019	18	obligation	obligation	NOUN
inlawrev-3694	1019	19	to	to	PART
inlawrev-3694	1019	20	verify	verify	VERB
inlawrev-3694	1019	21	whether	whether	SCONJ
inlawrev-3694	1019	22	the	the	DET
inlawrev-3694	1019	23	ultimate	ultimate	ADJ
inlawrev-3694	1019	24	facts	fact	NOUN
inlawrev-3694	1019	25	relating	relate	VERB
inlawrev-3694	1019	26	to	to	ADP
inlawrev-3694	1019	27	economic	economic	ADJ
inlawrev-3694	1019	28	substance	substance	NOUN
inlawrev-3694	1019	29	asserted	assert	VERB
inlawrev-3694	1019	30	in	in	ADP
inlawrev-3694	1019	31	the	the	DET
inlawrev-3694	1019	32	representations	representation	NOUN
inlawrev-3694	1019	33	by	by	ADP
inlawrev-3694	1019	34	the	the	DET
inlawrev-3694	1019	35	taxpayers	taxpayer	NOUN
inlawrev-3694	1019	36	in	in	ADP
inlawrev-3694	1019	37	the	the	DET
inlawrev-3694	1019	38	opinions	opinion	NOUN
inlawrev-3694	1019	39	were	be	AUX
inlawrev-3694	1019	40	accurate	accurate	ADJ
inlawrev-3694	1019	41	.	.	PUNCT
inlawrev-3694	1020	1	stated	state	VERB
inlawrev-3694	1020	2	otherwise	otherwise	ADV
inlawrev-3694	1020	3	,	,	PUNCT
inlawrev-3694	1020	4	did	do	AUX
inlawrev-3694	1020	5	the	the	DET
inlawrev-3694	1020	6	professional	professional	ADJ
inlawrev-3694	1020	7	firms	firm	NOUN
inlawrev-3694	1020	8	have	have	VERB
inlawrev-3694	1020	9	an	an	DET
inlawrev-3694	1020	10	affirmative	affirmative	ADJ
inlawrev-3694	1020	11	obligation	obligation	NOUN
inlawrev-3694	1020	12	to	to	PART
inlawrev-3694	1020	13	verify	verify	VERB
inlawrev-3694	1020	14	that	that	SCONJ
inlawrev-3694	1020	15	there	there	PRON
inlawrev-3694	1020	16	was	be	VERB
inlawrev-3694	1020	17	a	a	DET
inlawrev-3694	1020	18	reasonable	reasonable	ADJ
inlawrev-3694	1020	19	opportunity	opportunity	NOUN
inlawrev-3694	1020	20	to	to	PART
inlawrev-3694	1020	21	earn	earn	VERB
inlawrev-3694	1020	22	a	a	DET
inlawrev-3694	1020	23	reasonable	reasonable	ADJ
inlawrev-3694	1020	24	pre	pre	ADJ
inlawrev-3694	1020	25	-	-	ADJ
inlawrev-3694	1020	26	tax	tax	ADJ
inlawrev-3694	1020	27	profit	profit	NOUN
inlawrev-3694	1020	28	from	from	ADP
inlawrev-3694	1020	29	the	the	DET
inlawrev-3694	1020	30	transaction	transaction	NOUN
inlawrev-3694	1020	31	in	in	ADP
inlawrev-3694	1020	32	excess	excess	NOUN
inlawrev-3694	1020	33	of	of	ADP
inlawrev-3694	1020	34	all	all	DET
inlawrev-3694	1020	35	associated	associated	ADJ
inlawrev-3694	1020	36	fees	fee	NOUN
inlawrev-3694	1020	37	and	and	CCONJ
inlawrev-3694	1020	38	costs	cost	NOUN
inlawrev-3694	1020	39	?	?	PUNCT
inlawrev-3694	1021	1	notice	notice	VERB
inlawrev-3694	1021	2	84	84	NUM
inlawrev-3694	1021	3	-	-	SYM
inlawrev-3694	1021	4	4	4	NUM
inlawrev-3694	1021	5	,	,	PUNCT
inlawrev-3694	1021	6	originally	originally	ADV
inlawrev-3694	1021	7	adding	add	VERB
inlawrev-3694	1021	8	old	old	ADJ
inlawrev-3694	1021	9	section	section	NOUN
inlawrev-3694	1021	10	10.33	10.33	NUM
inlawrev-3694	1021	11	to	to	ADP
inlawrev-3694	1021	12	the	the	DET
inlawrev-3694	1021	13	regulations	regulation	NOUN
inlawrev-3694	1021	14	,	,	PUNCT
inlawrev-3694	1021	15	contains	contain	VERB
inlawrev-3694	1021	16	specific	specific	ADJ
inlawrev-3694	1021	17	comments	comment	NOUN
inlawrev-3694	1021	18	in	in	ADP
inlawrev-3694	1021	19	relation	relation	NOUN
inlawrev-3694	1021	20	to	to	ADP
inlawrev-3694	1021	21	due	due	ADJ
inlawrev-3694	1021	22	diligence	diligence	NOUN
inlawrev-3694	1021	23	as	as	ADP
inlawrev-3694	1021	24	to	to	ADP
inlawrev-3694	1021	25	factual	factual	ADJ
inlawrev-3694	1021	26	matters.^^^	matters.^^^	NOUN
inlawrev-3694	1021	27	the	the	DET
inlawrev-3694	1021	28	notice	notice	NOUN
inlawrev-3694	1021	29	indicates	indicate	VERB
inlawrev-3694	1021	30	the	the	DET
inlawrev-3694	1021	31	applicable	applicable	ADJ
inlawrev-3694	1021	32	standards	standard	NOUN
inlawrev-3694	1021	33	in	in	ADP
inlawrev-3694	1021	34	this	this	DET
inlawrev-3694	1021	35	area	area	NOUN
inlawrev-3694	1021	36	generally	generally	ADV
inlawrev-3694	1021	37	were	be	AUX
inlawrev-3694	1021	38	the	the	DET
inlawrev-3694	1021	39	same	same	ADJ
inlawrev-3694	1021	40	as	as	ADP
inlawrev-3694	1021	41	those	those	PRON
inlawrev-3694	1021	42	set	set	VERB
inlawrev-3694	1021	43	forth	forth	ADP
inlawrev-3694	1021	44	in	in	ADP
inlawrev-3694	1021	45	aba	aba	PROPN
inlawrev-3694	1021	46	formal	formal	ADJ
inlawrev-3694	1021	47	opinion	opinion	NOUN
inlawrev-3694	1022	1	346.^^^	346.^^^	NUM
inlawrev-3694	1022	2	aba	aba	PROPN
inlawrev-3694	1022	3	formal	formal	ADJ
inlawrev-3694	1022	4	opinion	opinion	NOUN
inlawrev-3694	1022	5	346	346	NUM
inlawrev-3694	1022	6	provided	provide	VERB
inlawrev-3694	1022	7	that	that	SCONJ
inlawrev-3694	1022	8	:	:	PUNCT
inlawrev-3694	1022	9	[	[	X
inlawrev-3694	1022	10	t]he	t]he	X
inlawrev-3694	1022	11	lawyer	lawyer	NOUN
inlawrev-3694	1022	12	should	should	AUX
inlawrev-3694	1022	13	.	.	PUNCT
inlawrev-3694	1022	14	.	.	PUNCT
inlawrev-3694	1022	15	.	.	PUNCT
inlawrev-3694	1023	1	make	make	VERB
inlawrev-3694	1023	2	inquiry	inquiry	NOUN
inlawrev-3694	1023	3	of	of	ADP
inlawrev-3694	1023	4	his	his	PRON
inlawrev-3694	1023	5	client	client	NOUN
inlawrev-3694	1023	6	as	as	ADP
inlawrev-3694	1023	7	to	to	ADP
inlawrev-3694	1023	8	the	the	DET
inlawrev-3694	1023	9	relevant	relevant	ADJ
inlawrev-3694	1023	10	facts	fact	NOUN
inlawrev-3694	1023	11	and	and	CCONJ
inlawrev-3694	1023	12	receive	receive	VERB
inlawrev-3694	1023	13	answers	answer	NOUN
inlawrev-3694	1023	14	.	.	PUNCT
inlawrev-3694	1024	1	if	if	SCONJ
inlawrev-3694	1024	2	any	any	PRON
inlawrev-3694	1024	3	of	of	ADP
inlawrev-3694	1024	4	the	the	DET
inlawrev-3694	1024	5	alleged	allege	VERB
inlawrev-3694	1024	6	facts	fact	NOUN
inlawrev-3694	1024	7	,	,	PUNCT
inlawrev-3694	1024	8	or	or	CCONJ
inlawrev-3694	1024	9	the	the	DET
inlawrev-3694	1024	10	alleged	allege	VERB
inlawrev-3694	1024	11	facts	fact	NOUN
inlawrev-3694	1024	12	taken	take	VERB
inlawrev-3694	1024	13	as	as	ADP
inlawrev-3694	1024	14	a	a	DET
inlawrev-3694	1024	15	whole	whole	NOUN
inlawrev-3694	1024	16	,	,	PUNCT
inlawrev-3694	1024	17	are	be	AUX
inlawrev-3694	1024	18	incomplete	incomplete	ADJ
inlawrev-3694	1024	19	in	in	ADP
inlawrev-3694	1024	20	a	a	DET
inlawrev-3694	1024	21	material	material	NOUN
inlawrev-3694	1024	22	respect	respect	NOUN
inlawrev-3694	1024	23	;	;	PUNCT
inlawrev-3694	1024	24	or	or	CCONJ
inlawrev-3694	1024	25	are	be	AUX
inlawrev-3694	1024	26	suspect	suspect	ADJ
inlawrev-3694	1024	27	;	;	PUNCT
inlawrev-3694	1024	28	or	or	CCONJ
inlawrev-3694	1024	29	are	be	AUX
inlawrev-3694	1024	30	inconsistent	inconsistent	ADJ
inlawrev-3694	1024	31	;	;	PUNCT
inlawrev-3694	1024	32	or	or	CCONJ
inlawrev-3694	1024	33	either	either	ADV
inlawrev-3694	1024	34	on	on	ADP
inlawrev-3694	1024	35	their	their	PRON
inlawrev-3694	1024	36	face	face	NOUN
inlawrev-3694	1024	37	or	or	CCONJ
inlawrev-3694	1024	38	on	on	ADP
inlawrev-3694	1024	39	the	the	DET
inlawrev-3694	1024	40	basis	basis	NOUN
inlawrev-3694	1024	41	of	of	ADP
inlawrev-3694	1024	42	other	other	ADJ
inlawrev-3694	1024	43	known	know	VERB
inlawrev-3694	1024	44	facts	fact	NOUN
inlawrev-3694	1024	45	are	be	AUX
inlawrev-3694	1024	46	open	open	ADJ
inlawrev-3694	1024	47	to	to	ADP
inlawrev-3694	1024	48	question	question	NOUN
inlawrev-3694	1024	49	,	,	PUNCT
inlawrev-3694	1024	50	the	the	DET
inlawrev-3694	1024	51	lawyer	lawyer	NOUN
inlawrev-3694	1024	52	should	should	AUX
inlawrev-3694	1024	53	make	make	VERB
inlawrev-3694	1024	54	further	further	ADJ
inlawrev-3694	1024	55	inquiry	inquiry	NOUN
inlawrev-3694	1024	56	.	.	PUNCT
inlawrev-3694	1025	1	the	the	DET
inlawrev-3694	1025	2	extent	extent	NOUN
inlawrev-3694	1025	3	of	of	ADP
inlawrev-3694	1025	4	this	this	DET
inlawrev-3694	1025	5	inquiry	inquiry	NOUN
inlawrev-3694	1025	6	will	will	AUX
inlawrev-3694	1025	7	depend	depend	VERB
inlawrev-3694	1025	8	in	in	ADP
inlawrev-3694	1025	9	each	each	DET
inlawrev-3694	1025	10	case	case	NOUN
inlawrev-3694	1025	11	upon	upon	SCONJ
inlawrev-3694	1025	12	the	the	DET
inlawrev-3694	1025	13	circumstances	circumstance	NOUN
inlawrev-3694	1025	14	;	;	PUNCT
inlawrev-3694	1025	15	for	for	ADP
inlawrev-3694	1025	16	example	example	NOUN
inlawrev-3694	1025	17	,	,	PUNCT
inlawrev-3694	1025	18	it	it	PRON
inlawrev-3694	1025	19	would	would	AUX
inlawrev-3694	1025	20	be	be	AUX
inlawrev-3694	1025	21	less	less	ADJ
inlawrev-3694	1025	22	where	where	SCONJ
inlawrev-3694	1025	23	the	the	DET
inlawrev-3694	1025	24	lawyer	lawyer	NOUN
inlawrev-3694	1025	25	's	's	PART
inlawrev-3694	1025	26	past	past	ADJ
inlawrev-3694	1025	27	relationship	relationship	NOUN
inlawrev-3694	1025	28	with	with	ADP
inlawrev-3694	1025	29	the	the	DET
inlawrev-3694	1025	30	client	client	NOUN
inlawrev-3694	1025	31	is	be	AUX
inlawrev-3694	1025	32	sufficient	sufficient	ADJ
inlawrev-3694	1025	33	to	to	PART
inlawrev-3694	1025	34	give	give	VERB
inlawrev-3694	1025	35	him	he	PRON
inlawrev-3694	1025	36	a	a	DET
inlawrev-3694	1025	37	basis	basis	NOUN
inlawrev-3694	1025	38	for	for	ADP
inlawrev-3694	1025	39	trusting	trust	VERB
inlawrev-3694	1025	40	the	the	DET
inlawrev-3694	1025	41	client	client	NOUN
inlawrev-3694	1025	42	's	's	PART
inlawrev-3694	1025	43	probity	probity	NOUN
inlawrev-3694	1025	44	than	than	ADP
inlawrev-3694	1025	45	where	where	SCONJ
inlawrev-3694	1025	46	the	the	DET
inlawrev-3694	1025	47	client	client	NOUN
inlawrev-3694	1025	48	has	have	AUX
inlawrev-3694	1025	49	recently	recently	ADV
inlawrev-3694	1025	50	engaged	engage	VERB
inlawrev-3694	1025	51	the	the	DET
inlawrev-3694	1025	52	lawyer	lawyer	NOUN
inlawrev-3694	1025	53	,	,	PUNCT
inlawrev-3694	1025	54	and	and	CCONJ
inlawrev-3694	1025	55	less	less	ADV
inlawrev-3694	1025	56	where	where	SCONJ
inlawrev-3694	1025	57	the	the	DET
inlawrev-3694	1025	58	lawyer	lawyer	NOUN
inlawrev-3694	1025	59	's	's	PART
inlawrev-3694	1025	60	inquiries	inquiry	NOUN
inlawrev-3694	1025	61	are	be	AUX
inlawrev-3694	1025	62	answered	answer	VERB
inlawrev-3694	1025	63	fully	fully	ADV
inlawrev-3694	1025	64	than	than	ADP
inlawrev-3694	1025	65	when	when	SCONJ
inlawrev-3694	1025	66	there	there	PRON
inlawrev-3694	1025	67	appears	appear	VERB
inlawrev-3694	1025	68	a	a	DET
inlawrev-3694	1025	69	reluctance	reluctance	NOUN
inlawrev-3694	1025	70	to	to	PART
inlawrev-3694	1025	71	disclose	disclose	VERB
inlawrev-3694	1025	72	information	information	NOUN
inlawrev-3694	1025	73	.	.	PUNCT
inlawrev-3694	1026	1	where	where	SCONJ
inlawrev-3694	1026	2	the	the	DET
inlawrev-3694	1026	3	lawyer	lawyer	NOUN
inlawrev-3694	1026	4	concludes	conclude	VERB
inlawrev-3694	1026	5	that	that	SCONJ
inlawrev-3694	1026	6	further	further	ADJ
inlawrev-3694	1026	7	inquiry	inquiry	NOUN
inlawrev-3694	1026	8	of	of	ADP
inlawrev-3694	1026	9	a	a	DET
inlawrev-3694	1026	10	reasonable	reasonable	ADJ
inlawrev-3694	1026	11	nature	nature	NOUN
inlawrev-3694	1026	12	would	would	AUX
inlawrev-3694	1026	13	not	not	PART
inlawrev-3694	1026	14	give	give	VERB
inlawrev-3694	1026	15	him	he	PRON
inlawrev-3694	1026	16	sufficient	sufficient	ADJ
inlawrev-3694	1026	17	confidence	confidence	NOUN
inlawrev-3694	1026	18	as	as	ADP
inlawrev-3694	1026	19	to	to	ADP
inlawrev-3694	1026	20	all	all	DET
inlawrev-3694	1026	21	the	the	DET
inlawrev-3694	1026	22	relevant	relevant	ADJ
inlawrev-3694	1026	23	facts	fact	NOUN
inlawrev-3694	1026	24	,	,	PUNCT
inlawrev-3694	1026	25	or	or	CCONJ
inlawrev-3694	1026	26	for	for	ADP
inlawrev-3694	1026	27	any	any	DET
inlawrev-3694	1026	28	other	other	ADJ
inlawrev-3694	1026	29	reason	reason	NOUN
inlawrev-3694	1026	30	he	he	PRON
inlawrev-3694	1026	31	does	do	AUX
inlawrev-3694	1026	32	not	not	PART
inlawrev-3694	1026	33	make	make	VERB
inlawrev-3694	1026	34	the	the	DET
inlawrev-3694	1026	35	appropriate	appropriate	ADJ
inlawrev-3694	1026	36	further	further	ADJ
inlawrev-3694	1026	37	inquiries	inquiry	NOUN
inlawrev-3694	1026	38	,	,	PUNCT
inlawrev-3694	1026	39	he	he	PRON
inlawrev-3694	1026	40	should	should	AUX
inlawrev-3694	1026	41	refuse	refuse	VERB
inlawrev-3694	1026	42	to	to	PART
inlawrev-3694	1026	43	give	give	VERB
inlawrev-3694	1026	44	an	an	DET
inlawrev-3694	1026	45	opinion	opinion	NOUN
inlawrev-3694	1026	46	.	.	PUNCT
inlawrev-3694	1027	1	however	however	ADV
inlawrev-3694	1027	2	,	,	PUNCT
inlawrev-3694	1027	3	assuming	assume	VERB
inlawrev-3694	1027	4	that	that	SCONJ
inlawrev-3694	1027	5	the	the	DET
inlawrev-3694	1027	6	alleged	allege	VERB
inlawrev-3694	1027	7	facts	fact	NOUN
inlawrev-3694	1027	8	are	be	AUX
inlawrev-3694	1027	9	not	not	PART
inlawrev-3694	1027	10	incomplete	incomplete	ADJ
inlawrev-3694	1027	11	in	in	ADP
inlawrev-3694	1027	12	a	a	DET
inlawrev-3694	1027	13	material	material	NOUN
inlawrev-3694	1027	14	respect	respect	NOUN
inlawrev-3694	1027	15	,	,	PUNCT
inlawrev-3694	1027	16	or	or	CCONJ
inlawrev-3694	1027	17	suspect	suspect	VERB
inlawrev-3694	1027	18	,	,	PUNCT
inlawrev-3694	1027	19	or	or	CCONJ
inlawrev-3694	1027	20	in	in	ADP
inlawrev-3694	1027	21	any	any	DET
inlawrev-3694	1027	22	way	way	NOUN
inlawrev-3694	1027	23	inherently	inherently	ADV
inlawrev-3694	1027	24	inconsistent	inconsistent	ADJ
inlawrev-3694	1027	25	,	,	PUNCT
inlawrev-3694	1027	26	or	or	CCONJ
inlawrev-3694	1027	27	on	on	ADP
inlawrev-3694	1027	28	their	their	PRON
inlawrev-3694	1027	29	face	face	NOUN
inlawrev-3694	1027	30	or	or	CCONJ
inlawrev-3694	1027	31	on	on	ADP
inlawrev-3694	1027	32	the	the	DET
inlawrev-3694	1027	33	basis	basis	NOUN
inlawrev-3694	1027	34	of	of	ADP
inlawrev-3694	1027	35	other	other	ADJ
inlawrev-3694	1027	36	known	know	VERB
inlawrev-3694	1027	37	facts	fact	NOUN
inlawrev-3694	1027	38	open	open	ADJ
inlawrev-3694	1027	39	to	to	ADP
inlawrev-3694	1027	40	question	question	NOUN
inlawrev-3694	1027	41	,	,	PUNCT
inlawrev-3694	1027	42	the	the	DET
inlawrev-3694	1027	43	lawyer	lawyer	NOUN
inlawrev-3694	1027	44	may	may	AUX
inlawrev-3694	1027	45	properly	properly	ADV
inlawrev-3694	1027	46	assume	assume	VERB
inlawrev-3694	1027	47	that	that	SCONJ
inlawrev-3694	1027	48	the	the	DET
inlawrev-3694	1027	49	facts	fact	NOUN
inlawrev-3694	1027	50	as	as	ADP
inlawrev-3694	1027	51	related	relate	VERB
inlawrev-3694	1027	52	to	to	ADP
inlawrev-3694	1027	53	him	he	PRON
inlawrev-3694	1027	54	by	by	ADP
inlawrev-3694	1027	55	his	his	PRON
inlawrev-3694	1027	56	client	client	NOUN
inlawrev-3694	1027	57	,	,	PUNCT
inlawrev-3694	1027	58	and	and	CCONJ
inlawrev-3694	1027	59	checked	check	VERB
inlawrev-3694	1027	60	by	by	ADP
inlawrev-3694	1027	61	him	he	PRON
inlawrev-3694	1027	62	by	by	ADP
inlawrev-3694	1027	63	reviewing	review	VERB
inlawrev-3694	1027	64	such	such	ADJ
inlawrev-3694	1027	65	255	255	NUM
inlawrev-3694	1027	66	.	.	PUNCT
inlawrev-3694	1028	1	i.r.s	i.r.s	PROPN
inlawrev-3694	1028	2	.	.	PUNCT
inlawrev-3694	1029	1	notice	notice	VERB
inlawrev-3694	1029	2	84	84	NUM
inlawrev-3694	1029	3	-	-	SYM
inlawrev-3694	1029	4	4	4	NUM
inlawrev-3694	1029	5	,	,	PUNCT
inlawrev-3694	1029	6	1984	1984	NUM
inlawrev-3694	1029	7	-	-	SYM
inlawrev-3694	1029	8	1	1	NUM
inlawrev-3694	1029	9	c.b	c.b	PROPN
inlawrev-3694	1029	10	.	.	PROPN
inlawrev-3694	1029	11	331	331	NUM
inlawrev-3694	1029	12	(	(	PUNCT
inlawrev-3694	1029	13	1984	1984	NUM
inlawrev-3694	1029	14	)	)	PUNCT
inlawrev-3694	1029	15	.	.	PUNCT
inlawrev-3694	1030	1	256	256	NUM
inlawrev-3694	1030	2	.	.	PUNCT
inlawrev-3694	1031	1	i	i	PRON
inlawrev-3694	1031	2	d.	d.	PROPN
inlawrev-3694	1031	3	2005	2005	NUM
inlawrev-3694	1031	4	]	]	PUNCT
inlawrev-3694	1031	5	tax	tax	NOUN
inlawrev-3694	1031	6	motivated	motivate	VERB
inlawrev-3694	1031	7	transactions	transaction	NOUN
inlawrev-3694	1031	8	335	335	NUM
inlawrev-3694	1031	9	appropriate	appropriate	ADJ
inlawrev-3694	1031	10	documents	document	NOUN
inlawrev-3694	1031	11	as	as	SCONJ
inlawrev-3694	1031	12	are	be	AUX
inlawrev-3694	1031	13	available	available	ADJ
inlawrev-3694	1031	14	,	,	PUNCT
inlawrev-3694	1031	15	are	be	AUX
inlawrev-3694	1031	16	accurate.^^^	accurate.^^^	PROPN
inlawrev-3694	1031	17	the	the	DET
inlawrev-3694	1031	18	spirit	spirit	NOUN
inlawrev-3694	1031	19	of	of	ADP
inlawrev-3694	1031	20	aba	aba	PROPN
inlawrev-3694	1031	21	formal	formal	ADJ
inlawrev-3694	1031	22	opinion	opinion	NOUN
inlawrev-3694	1031	23	346	346	NUM
inlawrev-3694	1031	24	is	be	AUX
inlawrev-3694	1031	25	not	not	PART
inlawrev-3694	1031	26	to	to	PART
inlawrev-3694	1031	27	simply	simply	ADV
inlawrev-3694	1031	28	accept	accept	VERB
inlawrev-3694	1031	29	a	a	DET
inlawrev-3694	1031	30	representation	representation	NOUN
inlawrev-3694	1031	31	of	of	ADP
inlawrev-3694	1031	32	the	the	DET
inlawrev-3694	1031	33	ultimate	ultimate	ADJ
inlawrev-3694	1031	34	fact	fact	NOUN
inlawrev-3694	1031	35	from	from	ADP
inlawrev-3694	1031	36	a	a	DET
inlawrev-3694	1031	37	client	client	NOUN
inlawrev-3694	1031	38	which	which	PRON
inlawrev-3694	1031	39	the	the	DET
inlawrev-3694	1031	40	firm	firm	NOUN
inlawrev-3694	1031	41	issuing	issue	VERB
inlawrev-3694	1031	42	the	the	DET
inlawrev-3694	1031	43	opinion	opinion	NOUN
inlawrev-3694	1031	44	had	have	VERB
inlawrev-3694	1031	45	no	no	DET
inlawrev-3694	1031	46	prior	prior	ADJ
inlawrev-3694	1031	47	contact	contact	NOUN
inlawrev-3694	1031	48	with	with	ADP
inlawrev-3694	1031	49	.	.	PUNCT
inlawrev-3694	1032	1	rather	rather	ADV
inlawrev-3694	1032	2	,	,	PUNCT
inlawrev-3694	1032	3	in	in	ADP
inlawrev-3694	1032	4	those	those	DET
inlawrev-3694	1032	5	instances	instance	NOUN
inlawrev-3694	1032	6	where	where	SCONJ
inlawrev-3694	1032	7	kpmg	kpmg	PROPN
inlawrev-3694	1032	8	had	have	VERB
inlawrev-3694	1032	9	no	no	DET
inlawrev-3694	1032	10	previous	previous	ADJ
inlawrev-3694	1032	11	contact	contact	NOUN
inlawrev-3694	1032	12	or	or	CCONJ
inlawrev-3694	1032	13	relationship	relationship	NOUN
inlawrev-3694	1032	14	with	with	ADP
inlawrev-3694	1032	15	a	a	DET
inlawrev-3694	1032	16	client	client	NOUN
inlawrev-3694	1032	17	that	that	PRON
inlawrev-3694	1032	18	purchased	purchase	VERB
inlawrev-3694	1032	19	a	a	DET
inlawrev-3694	1032	20	tax	tax	NOUN
inlawrev-3694	1032	21	product	product	NOUN
inlawrev-3694	1032	22	from	from	ADP
inlawrev-3694	1032	23	kpmg	kpmg	PROPN
inlawrev-3694	1032	24	,	,	PUNCT
inlawrev-3694	1032	25	it	it	PRON
inlawrev-3694	1032	26	would	would	AUX
inlawrev-3694	1032	27	have	have	AUX
inlawrev-3694	1032	28	been	be	AUX
inlawrev-3694	1032	29	incumbent	incumbent	ADJ
inlawrev-3694	1032	30	upon	upon	SCONJ
inlawrev-3694	1032	31	kpmg	kpmg	PROPN
inlawrev-3694	1032	32	to	to	PART
inlawrev-3694	1032	33	inquire	inquire	VERB
inlawrev-3694	1032	34	as	as	ADP
inlawrev-3694	1032	35	to	to	ADP
inlawrev-3694	1032	36	all	all	DET
inlawrev-3694	1032	37	relevant	relevant	ADJ
inlawrev-3694	1032	38	facts	fact	NOUN
inlawrev-3694	1032	39	which	which	PRON
inlawrev-3694	1032	40	would	would	AUX
inlawrev-3694	1032	41	allow	allow	VERB
inlawrev-3694	1032	42	kpmg	kpmg	PROPN
inlawrev-3694	1032	43	to	to	PART
inlawrev-3694	1032	44	ultimately	ultimately	ADV
inlawrev-3694	1032	45	conclude	conclude	VERB
inlawrev-3694	1032	46	that	that	SCONJ
inlawrev-3694	1032	47	the	the	DET
inlawrev-3694	1032	48	transaction	transaction	NOUN
inlawrev-3694	1032	49	proposed	propose	VERB
inlawrev-3694	1032	50	in	in	ADP
inlawrev-3694	1032	51	the	the	DET
inlawrev-3694	1032	52	tax	tax	NOUN
inlawrev-3694	1032	53	product	product	NOUN
inlawrev-3694	1032	54	had	have	VERB
inlawrev-3694	1032	55	economic	economic	ADJ
inlawrev-3694	1032	56	substance	substance	NOUN
inlawrev-3694	1032	57	.	.	PUNCT
inlawrev-3694	1033	1	further	far	ADV
inlawrev-3694	1033	2	,	,	PUNCT
inlawrev-3694	1033	3	the	the	DET
inlawrev-3694	1033	4	spirit	spirit	NOUN
inlawrev-3694	1033	5	of	of	ADP
inlawrev-3694	1033	6	formal	formal	ADJ
inlawrev-3694	1033	7	opinion	opinion	NOUN
inlawrev-3694	1033	8	346	346	NUM
inlawrev-3694	1033	9	appears	appear	VERB
inlawrev-3694	1033	10	to	to	PART
inlawrev-3694	1033	11	indicate	indicate	VERB
inlawrev-3694	1033	12	that	that	SCONJ
inlawrev-3694	1033	13	the	the	DET
inlawrev-3694	1033	14	exception	exception	NOUN
inlawrev-3694	1033	15	to	to	ADP
inlawrev-3694	1033	16	verifying	verify	VERB
inlawrev-3694	1033	17	the	the	DET
inlawrev-3694	1033	18	facts	fact	NOUN
inlawrev-3694	1033	19	only	only	ADV
inlawrev-3694	1033	20	exists	exist	VERB
inlawrev-3694	1033	21	where	where	SCONJ
inlawrev-3694	1033	22	the	the	DET
inlawrev-3694	1033	23	facts	fact	NOUN
inlawrev-3694	1033	24	are	be	AUX
inlawrev-3694	1033	25	not	not	PART
inlawrev-3694	1033	26	incomplete	incomplete	ADJ
inlawrev-3694	1033	27	or	or	CCONJ
inlawrev-3694	1033	28	inconsistent	inconsistent	ADJ
inlawrev-3694	1033	29	.	.	PUNCT
inlawrev-3694	1034	1	in	in	ADP
inlawrev-3694	1034	2	the	the	DET
inlawrev-3694	1034	3	case	case	NOUN
inlawrev-3694	1034	4	of	of	ADP
inlawrev-3694	1034	5	a	a	DET
inlawrev-3694	1034	6	tax	tax	NOUN
inlawrev-3694	1034	7	product	product	NOUN
inlawrev-3694	1034	8	such	such	ADJ
inlawrev-3694	1034	9	as	as	ADP
inlawrev-3694	1034	10	those	those	PRON
inlawrev-3694	1034	11	promoted	promote	VERB
inlawrev-3694	1034	12	by	by	ADP
inlawrev-3694	1034	13	kpmg	kpmg	PROPN
inlawrev-3694	1034	14	,	,	PUNCT
inlawrev-3694	1034	15	it	it	PRON
inlawrev-3694	1034	16	is	be	AUX
inlawrev-3694	1034	17	unlikely	unlikely	ADJ
inlawrev-3694	1034	18	that	that	SCONJ
inlawrev-3694	1034	19	either	either	CCONJ
inlawrev-3694	1034	20	kpmg	kpmg	PROPN
inlawrev-3694	1034	21	or	or	CCONJ
inlawrev-3694	1034	22	sidley	sidley	VERB
inlawrev-3694	1034	23	austin	austin	PROPN
inlawrev-3694	1034	24	brown	brown	PROPN
inlawrev-3694	1034	25	&	&	CCONJ
inlawrev-3694	1034	26	wood	wood	NOUN
inlawrev-3694	1034	27	could	could	AUX
inlawrev-3694	1034	28	conclude	conclude	VERB
inlawrev-3694	1034	29	that	that	SCONJ
inlawrev-3694	1034	30	the	the	DET
inlawrev-3694	1034	31	facts	fact	NOUN
inlawrev-3694	1034	32	were	be	AUX
inlawrev-3694	1034	33	so	so	ADV
inlawrev-3694	1034	34	complete	complete	ADJ
inlawrev-3694	1034	35	and	and	CCONJ
inlawrev-3694	1034	36	consistent	consistent	ADJ
inlawrev-3694	1034	37	that	that	SCONJ
inlawrev-3694	1034	38	there	there	PRON
inlawrev-3694	1034	39	was	be	VERB
inlawrev-3694	1034	40	no	no	DET
inlawrev-3694	1034	41	need	need	NOUN
inlawrev-3694	1034	42	to	to	PART
inlawrev-3694	1034	43	further	far	ADV
inlawrev-3694	1034	44	investigate	investigate	VERB
inlawrev-3694	1034	45	.	.	PUNCT
inlawrev-3694	1035	1	apparently	apparently	ADV
inlawrev-3694	1035	2	recognizing	recognize	VERB
inlawrev-3694	1035	3	a	a	DET
inlawrev-3694	1035	4	deficiency	deficiency	NOUN
inlawrev-3694	1035	5	in	in	ADP
inlawrev-3694	1035	6	the	the	DET
inlawrev-3694	1035	7	current	current	ADJ
inlawrev-3694	1035	8	rules	rule	NOUN
inlawrev-3694	1035	9	,	,	PUNCT
inlawrev-3694	1035	10	on	on	ADP
inlawrev-3694	1035	11	december	december	PROPN
inlawrev-3694	1035	12	8	8	NUM
inlawrev-3694	1035	13	,	,	PUNCT
inlawrev-3694	1035	14	2004	2004	NUM
inlawrev-3694	1035	15	,	,	PUNCT
inlawrev-3694	1035	16	the	the	DET
inlawrev-3694	1035	17	irs	irs	PROPN
inlawrev-3694	1035	18	approved	approve	VERB
inlawrev-3694	1035	19	final	final	ADJ
inlawrev-3694	1035	20	regulations	regulation	NOUN
inlawrev-3694	1035	21	containing	contain	VERB
inlawrev-3694	1035	22	several	several	ADJ
inlawrev-3694	1035	23	changes	change	NOUN
inlawrev-3694	1035	24	and	and	CCONJ
inlawrev-3694	1035	25	amendments	amendment	NOUN
inlawrev-3694	1035	26	to	to	PART
inlawrev-3694	1035	27	circular	circular	VERB
inlawrev-3694	1035	28	230.^^^	230.^^^	NOUN
inlawrev-3694	1035	29	the	the	DET
inlawrev-3694	1035	30	final	final	ADJ
inlawrev-3694	1035	31	regulations	regulation	NOUN
inlawrev-3694	1035	32	replace	replace	VERB
inlawrev-3694	1035	33	old	old	ADJ
inlawrev-3694	1035	34	section	section	NOUN
inlawrev-3694	1035	35	10.33	10.33	NUM
inlawrev-3694	1035	36	with	with	ADP
inlawrev-3694	1035	37	a	a	DET
inlawrev-3694	1035	38	new	new	ADJ
inlawrev-3694	1035	39	section	section	NOUN
inlawrev-3694	1035	40	10.33	10.33	NUM
inlawrev-3694	1035	41	containing	contain	VERB
inlawrev-3694	1035	42	a	a	DET
inlawrev-3694	1035	43	set	set	NOUN
inlawrev-3694	1035	44	of	of	ADP
inlawrev-3694	1035	45	"	"	PUNCT
inlawrev-3694	1035	46	best	good	ADJ
inlawrev-3694	1035	47	practices	practice	NOUN
inlawrev-3694	1035	48	"	"	PUNCT
inlawrev-3694	1035	49	for	for	ADP
inlawrev-3694	1035	50	all	all	DET
inlawrev-3694	1035	51	tax	tax	NOUN
inlawrev-3694	1035	52	advisors	advisor	NOUN
inlawrev-3694	1035	53	.	.	PUNCT
inlawrev-3694	1036	1	the	the	DET
inlawrev-3694	1036	2	purpose	purpose	NOUN
inlawrev-3694	1036	3	of	of	ADP
inlawrev-3694	1036	4	new	new	ADJ
inlawrev-3694	1036	5	section	section	NOUN
inlawrev-3694	1036	6	10.33	10.33	NUM
inlawrev-3694	1036	7	is	be	AUX
inlawrev-3694	1036	8	to	to	PART
inlawrev-3694	1036	9	restore	restore	VERB
inlawrev-3694	1036	10	,	,	PUNCT
inlawrev-3694	1036	11	promote	promote	VERB
inlawrev-3694	1036	12	,	,	PUNCT
inlawrev-3694	1036	13	and	and	CCONJ
inlawrev-3694	1036	14	maintain	maintain	VERB
inlawrev-3694	1036	15	the	the	DET
inlawrev-3694	1036	16	public	public	NOUN
inlawrev-3694	1036	17	's	's	PART
inlawrev-3694	1036	18	confidence	confidence	NOUN
inlawrev-3694	1036	19	in	in	ADP
inlawrev-3694	1036	20	the	the	DET
inlawrev-3694	1036	21	honesty	honesty	NOUN
inlawrev-3694	1036	22	and	and	CCONJ
inlawrev-3694	1036	23	integrity	integrity	NOUN
inlawrev-3694	1036	24	of	of	ADP
inlawrev-3694	1036	25	the	the	DET
inlawrev-3694	1036	26	professionals	professional	NOUN
inlawrev-3694	1036	27	providing	provide	VERB
inlawrev-3694	1036	28	tax	tax	NOUN
inlawrev-3694	1036	29	advice	advice	NOUN
inlawrev-3694	1036	30	.	.	PUNCT
inlawrev-3694	1037	1	^^^	^^^	PUNCT
inlawrev-3694	1037	2	in	in	ADP
inlawrev-3694	1037	3	order	order	NOUN
inlawrev-3694	1037	4	to	to	PART
inlawrev-3694	1037	5	accomplish	accomplish	VERB
inlawrev-3694	1037	6	this	this	DET
inlawrev-3694	1037	7	goal	goal	NOUN
inlawrev-3694	1037	8	,	,	PUNCT
inlawrev-3694	1037	9	new	new	ADJ
inlawrev-3694	1037	10	section	section	NOUN
inlawrev-3694	1037	11	10.33	10.33	NUM
inlawrev-3694	1037	12	provides	provide	VERB
inlawrev-3694	1037	13	,	,	PUNCT
inlawrev-3694	1037	14	among	among	ADP
inlawrev-3694	1037	15	other	other	ADJ
inlawrev-3694	1037	16	things	thing	NOUN
inlawrev-3694	1037	17	,	,	PUNCT
inlawrev-3694	1037	18	a	a	DET
inlawrev-3694	1037	19	number	number	NOUN
inlawrev-3694	1037	20	of	of	ADP
inlawrev-3694	1037	21	statements	statement	NOUN
inlawrev-3694	1037	22	that	that	PRON
inlawrev-3694	1037	23	are	be	AUX
inlawrev-3694	1037	24	purely	purely	ADV
inlawrev-3694	1037	25	aspirational.^^^	aspirational.^^^	PROPN
inlawrev-3694	1037	26	section	section	NOUN
inlawrev-3694	1037	27	10.36(a	10.36(a	NUM
inlawrev-3694	1037	28	)	)	PUNCT
inlawrev-3694	1037	29	257	257	NUM
inlawrev-3694	1037	30	.	.	PUNCT
inlawrev-3694	1038	1	aba	aba	PROPN
inlawrev-3694	1038	2	comm	comm	NOUN
inlawrev-3694	1038	3	.	.	PUNCT
inlawrev-3694	1039	1	on	on	ADP
inlawrev-3694	1039	2	ethics	ethic	NOUN
inlawrev-3694	1039	3	and	and	CCONJ
inlawrev-3694	1039	4	prof	prof	NOUN
inlawrev-3694	1039	5	1	1	NUM
inlawrev-3694	1039	6	responsibility	responsibility	NOUN
inlawrev-3694	1039	7	,	,	PUNCT
inlawrev-3694	1039	8	formal	formal	ADJ
inlawrev-3694	1039	9	op	op	NOUN
inlawrev-3694	1039	10	.	.	PUNCT
inlawrev-3694	1040	1	346	346	NUM
inlawrev-3694	1040	2	(	(	PUNCT
inlawrev-3694	1040	3	1982	1982	NUM
inlawrev-3694	1040	4	)	)	PUNCT
inlawrev-3694	1040	5	.	.	PUNCT
inlawrev-3694	1041	1	258	258	NUM
inlawrev-3694	1041	2	.	.	PUNCT
inlawrev-3694	1042	1	t.d	t.d	X
inlawrev-3694	1042	2	.	.	PROPN
inlawrev-3694	1042	3	9165	9165	NUM
inlawrev-3694	1042	4	,	,	PUNCT
inlawrev-3694	1042	5	69	69	NUM
inlawrev-3694	1042	6	fed	feed	VERB
inlawrev-3694	1042	7	.	.	PUNCT
inlawrev-3694	1043	1	reg	reg	NOUN
inlawrev-3694	1043	2	.	.	PUNCT
inlawrev-3694	1044	1	75839	75839	NUM
inlawrev-3694	1044	2	(	(	PUNCT
inlawrev-3694	1044	3	dec	dec	PROPN
inlawrev-3694	1044	4	.	.	PROPN
inlawrev-3694	1044	5	20	20	NUM
inlawrev-3694	1044	6	,	,	PUNCT
inlawrev-3694	1044	7	2004	2004	NUM
inlawrev-3694	1044	8	)	)	PUNCT
inlawrev-3694	1044	9	(	(	PUNCT
inlawrev-3694	1044	10	approved	approve	VERB
inlawrev-3694	1044	11	dec	dec	PROPN
inlawrev-3694	1044	12	.	.	PROPN
inlawrev-3694	1044	13	8	8	NUM
inlawrev-3694	1044	14	,	,	PUNCT
inlawrev-3694	1044	15	2004	2004	NUM
inlawrev-3694	1044	16	)	)	PUNCT
inlawrev-3694	1044	17	.	.	PUNCT
inlawrev-3694	1045	1	259	259	X
inlawrev-3694	1045	2	.	.	PUNCT
inlawrev-3694	1046	1	i	i	PRON
inlawrev-3694	1046	2	d.	d.	PROPN
inlawrev-3694	1046	3	260	260	NUM
inlawrev-3694	1046	4	.	.	PUNCT
inlawrev-3694	1047	1	specifically	specifically	ADV
inlawrev-3694	1047	2	,	,	PUNCT
inlawrev-3694	1047	3	new	new	ADJ
inlawrev-3694	1047	4	section	section	NOUN
inlawrev-3694	1047	5	10.33	10.33	NUM
inlawrev-3694	1047	6	will	will	AUX
inlawrev-3694	1047	7	provide	provide	VERB
inlawrev-3694	1047	8	:	:	PUNCT
inlawrev-3694	1047	9	best	good	ADJ
inlawrev-3694	1047	10	practices	practice	NOUN
inlawrev-3694	1047	11	for	for	ADP
inlawrev-3694	1047	12	tax	tax	NOUN
inlawrev-3694	1047	13	advisors	advisor	NOUN
inlawrev-3694	1047	14	.	.	PUNCT
inlawrev-3694	1048	1	(	(	PUNCT
inlawrev-3694	1048	2	a	a	X
inlawrev-3694	1048	3	)	)	PUNCT
inlawrev-3694	1048	4	best	good	ADJ
inlawrev-3694	1048	5	practices	practice	NOUN
inlawrev-3694	1048	6	.	.	PUNCT
inlawrev-3694	1049	1	tax	tax	NOUN
inlawrev-3694	1049	2	advisors	advisor	NOUN
inlawrev-3694	1049	3	should	should	AUX
inlawrev-3694	1049	4	provide	provide	VERB
inlawrev-3694	1049	5	clients	client	NOUN
inlawrev-3694	1049	6	with	with	ADP
inlawrev-3694	1049	7	the	the	DET
inlawrev-3694	1049	8	highest	high	ADJ
inlawrev-3694	1049	9	quality	quality	NOUN
inlawrev-3694	1049	10	representation	representation	NOUN
inlawrev-3694	1049	11	concerning	concern	VERB
inlawrev-3694	1049	12	federal	federal	ADJ
inlawrev-3694	1049	13	tax	tax	NOUN
inlawrev-3694	1049	14	issues	issue	NOUN
inlawrev-3694	1049	15	by	by	ADP
inlawrev-3694	1049	16	adhering	adhere	VERB
inlawrev-3694	1049	17	to	to	PART
inlawrev-3694	1049	18	best	good	ADJ
inlawrev-3694	1049	19	practices	practice	NOUN
inlawrev-3694	1049	20	in	in	ADP
inlawrev-3694	1049	21	providing	provide	VERB
inlawrev-3694	1049	22	advice	advice	NOUN
inlawrev-3694	1049	23	and	and	CCONJ
inlawrev-3694	1049	24	in	in	ADP
inlawrev-3694	1049	25	preparing	prepare	VERB
inlawrev-3694	1049	26	or	or	CCONJ
inlawrev-3694	1049	27	assisting	assist	VERB
inlawrev-3694	1049	28	in	in	ADP
inlawrev-3694	1049	29	the	the	DET
inlawrev-3694	1049	30	preparation	preparation	NOUN
inlawrev-3694	1049	31	of	of	ADP
inlawrev-3694	1049	32	a	a	DET
inlawrev-3694	1049	33	submission	submission	NOUN
inlawrev-3694	1049	34	to	to	ADP
inlawrev-3694	1049	35	the	the	DET
inlawrev-3694	1049	36	internal	internal	ADJ
inlawrev-3694	1049	37	revenue	revenue	NOUN
inlawrev-3694	1049	38	service	service	NOUN
inlawrev-3694	1049	39	....	....	PUNCT
inlawrev-3694	1050	1	best	good	ADJ
inlawrev-3694	1050	2	practices	practice	NOUN
inlawrev-3694	1050	3	include	include	VERB
inlawrev-3694	1050	4	the	the	DET
inlawrev-3694	1050	5	following	follow	VERB
inlawrev-3694	1050	6	:	:	PUNCT
inlawrev-3694	1050	7	(	(	PUNCT
inlawrev-3694	1050	8	1	1	X
inlawrev-3694	1050	9	)	)	PUNCT
inlawrev-3694	1050	10	communicating	communicate	VERB
inlawrev-3694	1050	11	clearly	clearly	ADV
inlawrev-3694	1050	12	with	with	ADP
inlawrev-3694	1050	13	the	the	DET
inlawrev-3694	1050	14	client	client	NOUN
inlawrev-3694	1050	15	regarding	regard	VERB
inlawrev-3694	1050	16	the	the	DET
inlawrev-3694	1050	17	terms	term	NOUN
inlawrev-3694	1050	18	of	of	ADP
inlawrev-3694	1050	19	the	the	DET
inlawrev-3694	1050	20	engagement	engagement	NOUN
inlawrev-3694	1050	21	.	.	PUNCT
inlawrev-3694	1051	1	for	for	ADP
inlawrev-3694	1051	2	example	example	NOUN
inlawrev-3694	1051	3	,	,	PUNCT
inlawrev-3694	1051	4	the	the	DET
inlawrev-3694	1051	5	advisor	advisor	NOUN
inlawrev-3694	1051	6	should	should	AUX
inlawrev-3694	1051	7	determine	determine	VERB
inlawrev-3694	1051	8	the	the	DET
inlawrev-3694	1051	9	client	client	NOUN
inlawrev-3694	1051	10	's	's	PART
inlawrev-3694	1051	11	expected	expect	VERB
inlawrev-3694	1051	12	purpose	purpose	NOUN
inlawrev-3694	1051	13	for	for	ADP
inlawrev-3694	1051	14	and	and	CCONJ
inlawrev-3694	1051	15	use	use	NOUN
inlawrev-3694	1051	16	of	of	ADP
inlawrev-3694	1051	17	the	the	DET
inlawrev-3694	1051	18	advice	advice	NOUN
inlawrev-3694	1051	19	and	and	CCONJ
inlawrev-3694	1051	20	should	should	AUX
inlawrev-3694	1051	21	have	have	VERB
inlawrev-3694	1051	22	a	a	DET
inlawrev-3694	1051	23	clear	clear	ADJ
inlawrev-3694	1051	24	understanding	understanding	NOUN
inlawrev-3694	1051	25	with	with	ADP
inlawrev-3694	1051	26	the	the	DET
inlawrev-3694	1051	27	client	client	NOUN
inlawrev-3694	1051	28	regarding	regard	VERB
inlawrev-3694	1051	29	the	the	DET
inlawrev-3694	1051	30	form	form	NOUN
inlawrev-3694	1051	31	and	and	CCONJ
inlawrev-3694	1051	32	scope	scope	NOUN
inlawrev-3694	1051	33	of	of	ADP
inlawrev-3694	1051	34	the	the	DET
inlawrev-3694	1051	35	advice	advice	NOUN
inlawrev-3694	1051	36	or	or	CCONJ
inlawrev-3694	1051	37	assistance	assistance	NOUN
inlawrev-3694	1051	38	to	to	PART
inlawrev-3694	1051	39	be	be	AUX
inlawrev-3694	1051	40	rendered	render	VERB
inlawrev-3694	1051	41	.	.	PUNCT
inlawrev-3694	1052	1	(	(	PUNCT
inlawrev-3694	1052	2	2	2	X
inlawrev-3694	1052	3	)	)	PUNCT
inlawrev-3694	1052	4	establishing	establish	VERB
inlawrev-3694	1052	5	the	the	DET
inlawrev-3694	1052	6	facts	fact	NOUN
inlawrev-3694	1052	7	,	,	PUNCT
inlawrev-3694	1052	8	determining	determine	VERB
inlawrev-3694	1052	9	which	which	DET
inlawrev-3694	1052	10	facts	fact	NOUN
inlawrev-3694	1052	11	are	be	AUX
inlawrev-3694	1052	12	relevant	relevant	ADJ
inlawrev-3694	1052	13	,	,	PUNCT
inlawrev-3694	1052	14	evaluating	evaluate	VERB
inlawrev-3694	1052	15	the	the	DET
inlawrev-3694	1052	16	reasonableness	reasonableness	NOUN
inlawrev-3694	1052	17	of	of	ADP
inlawrev-3694	1052	18	any	any	DET
inlawrev-3694	1052	19	assumptions	assumption	NOUN
inlawrev-3694	1052	20	or	or	CCONJ
inlawrev-3694	1052	21	representations	representation	NOUN
inlawrev-3694	1052	22	relating	relate	VERB
inlawrev-3694	1052	23	to	to	ADP
inlawrev-3694	1052	24	applicable	applicable	ADJ
inlawrev-3694	1052	25	law	law	NOUN
inlawrev-3694	1052	26	(	(	PUNCT
inlawrev-3694	1052	27	including	include	VERB
inlawrev-3694	1052	28	potentially	potentially	ADV
inlawrev-3694	1052	29	applicable	applicable	ADJ
inlawrev-3694	1052	30	judicial	judicial	ADJ
inlawrev-3694	1052	31	doctrines	doctrine	NOUN
inlawrev-3694	1052	32	)	)	PUNCT
inlawrev-3694	1052	33	to	to	ADP
inlawrev-3694	1052	34	the	the	DET
inlawrev-3694	1052	35	relevant	relevant	ADJ
inlawrev-3694	1052	36	facts	fact	NOUN
inlawrev-3694	1052	37	,	,	PUNCT
inlawrev-3694	1052	38	and	and	CCONJ
inlawrev-3694	1052	39	arriving	arrive	VERB
inlawrev-3694	1052	40	at	at	ADP
inlawrev-3694	1052	41	a	a	DET
inlawrev-3694	1052	42	conclusion	conclusion	NOUN
inlawrev-3694	1052	43	supported	support	VERB
inlawrev-3694	1052	44	by	by	ADP
inlawrev-3694	1052	45	the	the	DET
inlawrev-3694	1052	46	law	law	NOUN
inlawrev-3694	1052	47	and	and	CCONJ
inlawrev-3694	1052	48	the	the	DET
inlawrev-3694	1052	49	facts	fact	NOUN
inlawrev-3694	1052	50	.	.	PUNCT
inlawrev-3694	1053	1	(	(	PUNCT
inlawrev-3694	1053	2	3	3	X
inlawrev-3694	1053	3	)	)	PUNCT
inlawrev-3694	1053	4	advising	advise	VERB
inlawrev-3694	1053	5	the	the	DET
inlawrev-3694	1053	6	client	client	NOUN
inlawrev-3694	1053	7	regarding	regard	VERB
inlawrev-3694	1053	8	the	the	DET
inlawrev-3694	1053	9	import	import	NOUN
inlawrev-3694	1053	10	of	of	ADP
inlawrev-3694	1053	11	the	the	DET
inlawrev-3694	1053	12	conclusions	conclusion	NOUN
inlawrev-3694	1053	13	reached	reach	VERB
inlawrev-3694	1053	14	,	,	PUNCT
inlawrev-3694	1053	15	including	include	VERB
inlawrev-3694	1053	16	,	,	PUNCT
inlawrev-3694	1053	17	for	for	ADP
inlawrev-3694	1053	18	example	example	NOUN
inlawrev-3694	1053	19	,	,	PUNCT
inlawrev-3694	1053	20	whether	whether	SCONJ
inlawrev-3694	1053	21	a	a	DET
inlawrev-3694	1053	22	taxpayer	taxpayer	NOUN
inlawrev-3694	1053	23	may	may	AUX
inlawrev-3694	1053	24	avoid	avoid	VERB
inlawrev-3694	1053	25	penalties	penalty	NOUN
inlawrev-3694	1053	26	under	under	ADP
inlawrev-3694	1053	27	the	the	DET
inlawrev-3694	1053	28	internal	internal	ADJ
inlawrev-3694	1053	29	revenue	revenue	NOUN
inlawrev-3694	1053	30	code	code	NOUN
inlawrev-3694	1053	31	if	if	SCONJ
inlawrev-3694	1053	32	a	a	DET
inlawrev-3694	1053	33	taxpayer	taxpayer	NOUN
inlawrev-3694	1053	34	acts	act	VERB
inlawrev-3694	1053	35	in	in	ADP
inlawrev-3694	1053	36	reliance	reliance	NOUN
inlawrev-3694	1053	37	on	on	ADP
inlawrev-3694	1053	38	the	the	DET
inlawrev-3694	1053	39	advice	advice	NOUN
inlawrev-3694	1053	40	.	.	PUNCT
inlawrev-3694	1054	1	(	(	PUNCT
inlawrev-3694	1054	2	4	4	X
inlawrev-3694	1054	3	)	)	PUNCT
inlawrev-3694	1054	4	acting	act	VERB
inlawrev-3694	1054	5	fairly	fairly	ADV
inlawrev-3694	1054	6	and	and	CCONJ
inlawrev-3694	1054	7	with	with	ADP
inlawrev-3694	1054	8	integrity	integrity	NOUN
inlawrev-3694	1054	9	in	in	ADP
inlawrev-3694	1054	10	practice	practice	NOUN
inlawrev-3694	1054	11	before	before	ADP
inlawrev-3694	1054	12	the	the	DET
inlawrev-3694	1054	13	internal	internal	ADJ
inlawrev-3694	1054	14	revenue	revenue	NOUN
inlawrev-3694	1054	15	service	service	NOUN
inlawrev-3694	1054	16	.	.	PUNCT
inlawrev-3694	1055	1	i	i	PRON
inlawrev-3694	1055	2	d.	d.	PROPN
inlawrev-3694	1055	3	at	at	ADP
inlawrev-3694	1055	4	3	3	NUM
inlawrev-3694	1055	5	.	.	NUM
inlawrev-3694	1055	6	336	336	NUM
inlawrev-3694	1055	7	indiana	indiana	PROPN
inlawrev-3694	1055	8	law	law	PROPN
inlawrev-3694	1055	9	review	review	NOUN
inlawrev-3694	1056	1	[	[	X
inlawrev-3694	1056	2	vol	vol	NOUN
inlawrev-3694	1056	3	.	.	PUNCT
inlawrev-3694	1056	4	38:295	38:295	NUM
inlawrev-3694	1056	5	generally	generally	ADV
inlawrev-3694	1056	6	provides	provide	VERB
inlawrev-3694	1056	7	that	that	SCONJ
inlawrev-3694	1056	8	firms	firm	NOUN
inlawrev-3694	1056	9	engaged	engage	VERB
inlawrev-3694	1056	10	in	in	ADP
inlawrev-3694	1056	11	providing	provide	VERB
inlawrev-3694	1056	12	advice	advice	NOUN
inlawrev-3694	1056	13	concerning	concern	VERB
inlawrev-3694	1056	14	tax	tax	NOUN
inlawrev-3694	1056	15	issues	issue	NOUN
inlawrev-3694	1056	16	or	or	CCONJ
inlawrev-3694	1056	17	preparing	prepare	VERB
inlawrev-3694	1056	18	submissions	submission	NOUN
inlawrev-3694	1056	19	to	to	ADP
inlawrev-3694	1056	20	the	the	DET
inlawrev-3694	1056	21	irs	irs	PROPN
inlawrev-3694	1056	22	should	should	AUX
inlawrev-3694	1056	23	take	take	VERB
inlawrev-3694	1056	24	reasonable	reasonable	ADJ
inlawrev-3694	1056	25	steps	step	NOUN
inlawrev-3694	1056	26	to	to	PART
inlawrev-3694	1056	27	ensure	ensure	VERB
inlawrev-3694	1056	28	that	that	SCONJ
inlawrev-3694	1056	29	the	the	DET
inlawrev-3694	1056	30	firm	firm	NOUN
inlawrev-3694	1056	31	's	's	PART
inlawrev-3694	1056	32	procedures	procedure	NOUN
inlawrev-3694	1056	33	are	be	AUX
inlawrev-3694	1056	34	consistent	consistent	ADJ
inlawrev-3694	1056	35	with	with	ADP
inlawrev-3694	1056	36	the	the	DET
inlawrev-3694	1056	37	best	good	ADJ
inlawrev-3694	1056	38	practices.^^	practices.^^	NOUN
inlawrev-3694	1056	39	'	'	PUNCT
inlawrev-3694	1056	40	however	however	ADV
inlawrev-3694	1056	41	,	,	PUNCT
inlawrev-3694	1056	42	section	section	NOUN
inlawrev-3694	1056	43	10.36(a	10.36(a	NUM
inlawrev-3694	1056	44	)	)	PUNCT
inlawrev-3694	1056	45	does	do	AUX
inlawrev-3694	1056	46	not	not	PART
inlawrev-3694	1056	47	subject	subject	VERB
inlawrev-3694	1056	48	practitioners	practitioner	NOUN
inlawrev-3694	1056	49	to	to	PART
inlawrev-3694	1056	50	discipline	discipline	VERB
inlawrev-3694	1056	51	for	for	ADP
inlawrev-3694	1056	52	failing	fail	VERB
inlawrev-3694	1056	53	to	to	PART
inlawrev-3694	1056	54	comply	comply	VERB
inlawrev-3694	1056	55	.	.	PUNCT
inlawrev-3694	1057	1	while	while	SCONJ
inlawrev-3694	1057	2	laudable	laudable	ADJ
inlawrev-3694	1057	3	,	,	PUNCT
inlawrev-3694	1057	4	the	the	DET
inlawrev-3694	1057	5	aspirational	aspirational	ADJ
inlawrev-3694	1057	6	list	list	NOUN
inlawrev-3694	1057	7	of	of	ADP
inlawrev-3694	1057	8	best	good	ADJ
inlawrev-3694	1057	9	practices	practice	NOUN
inlawrev-3694	1057	10	is	be	AUX
inlawrev-3694	1057	11	unlikely	unlikely	ADJ
inlawrev-3694	1057	12	to	to	PART
inlawrev-3694	1057	13	thwart	thwart	VERB
inlawrev-3694	1057	14	tax	tax	NOUN
inlawrev-3694	1057	15	shelter	shelter	NOUN
inlawrev-3694	1057	16	activity	activity	NOUN
inlawrev-3694	1057	17	.	.	PUNCT
inlawrev-3694	1058	1	in	in	ADP
inlawrev-3694	1058	2	its	its	PRON
inlawrev-3694	1058	3	investigation	investigation	NOUN
inlawrev-3694	1058	4	,	,	PUNCT
inlawrev-3694	1058	5	the	the	DET
inlawrev-3694	1058	6	report	report	NOUN
inlawrev-3694	1058	7	issued	issue	VERB
inlawrev-3694	1058	8	by	by	ADP
inlawrev-3694	1058	9	the	the	DET
inlawrev-3694	1058	10	senate	senate	PROPN
inlawrev-3694	1058	11	subcommittee	subcommittee	NOUN
inlawrev-3694	1058	12	minority	minority	NOUN
inlawrev-3694	1058	13	staff	staff	NOUN
inlawrev-3694	1058	14	indicates	indicate	VERB
inlawrev-3694	1058	15	that	that	SCONJ
inlawrev-3694	1058	16	kpmg	kpmg	PROPN
inlawrev-3694	1058	17	took	take	VERB
inlawrev-3694	1058	18	measures	measure	NOUN
inlawrev-3694	1058	19	to	to	PART
inlawrev-3694	1058	20	hide	hide	VERB
inlawrev-3694	1058	21	its	its	PRON
inlawrev-3694	1058	22	tax	tax	NOUN
inlawrev-3694	1058	23	product	product	NOUN
inlawrev-3694	1058	24	activities	activity	NOUN
inlawrev-3694	1058	25	from	from	ADP
inlawrev-3694	1058	26	the	the	DET
inlawrev-3694	1058	27	irs	irs	PROPN
inlawrev-3694	1058	28	and	and	CCONJ
inlawrev-3694	1058	29	the	the	DET
inlawrev-3694	1058	30	public.^^^	public.^^^	NOUN
inlawrev-3694	1058	31	as	as	ADP
inlawrev-3694	1058	32	of	of	ADP
inlawrev-3694	1058	33	the	the	DET
inlawrev-3694	1058	34	date	date	NOUN
inlawrev-3694	1058	35	of	of	ADP
inlawrev-3694	1058	36	the	the	DET
inlawrev-3694	1058	37	report	report	NOUN
inlawrev-3694	1058	38	,	,	PUNCT
inlawrev-3694	1058	39	despite	despite	SCONJ
inlawrev-3694	1058	40	having	have	VERB
inlawrev-3694	1058	41	an	an	DET
inlawrev-3694	1058	42	inventory	inventory	NOUN
inlawrev-3694	1058	43	of	of	ADP
inlawrev-3694	1058	44	500	500	NUM
inlawrev-3694	1058	45	tax	tax	NOUN
inlawrev-3694	1058	46	products	product	NOUN
inlawrev-3694	1058	47	,	,	PUNCT
inlawrev-3694	1058	48	kpmg	kpmg	PROPN
inlawrev-3694	1058	49	had	have	AUX
inlawrev-3694	1058	50	never	never	ADV
inlawrev-3694	1058	51	registered	register	VERB
inlawrev-3694	1058	52	,	,	PUNCT
inlawrev-3694	1058	53	and	and	CCONJ
inlawrev-3694	1058	54	thereby	thereby	ADV
inlawrev-3694	1058	55	never	never	ADV
inlawrev-3694	1058	56	disclosed	disclose	VERB
inlawrev-3694	1058	57	to	to	ADP
inlawrev-3694	1058	58	the	the	DET
inlawrev-3694	1058	59	irs	irs	PROPN
inlawrev-3694	1058	60	the	the	DET
inlawrev-3694	1058	61	existence	existence	NOUN
inlawrev-3694	1058	62	of	of	ADP
inlawrev-3694	1058	63	,	,	PUNCT
inlawrev-3694	1058	64	a	a	DET
inlawrev-3694	1058	65	single	single	ADJ
inlawrev-3694	1058	66	one	one	NUM
inlawrev-3694	1058	67	of	of	ADP
inlawrev-3694	1058	68	its	its	PRON
inlawrev-3694	1058	69	tax	tax	NOUN
inlawrev-3694	1058	70	products.^^"^	products.^^"^	NOUN
inlawrev-3694	1058	71	the	the	DET
inlawrev-3694	1058	72	report	report	NOUN
inlawrev-3694	1058	73	indicates	indicate	VERB
inlawrev-3694	1058	74	that	that	SCONJ
inlawrev-3694	1058	75	kpmg	kpmg	PROPN
inlawrev-3694	1058	76	professionals	professional	NOUN
inlawrev-3694	1058	77	concluded	conclude	VERB
inlawrev-3694	1058	78	that	that	SCONJ
inlawrev-3694	1058	79	kpmg	kpmg	PROPN
inlawrev-3694	1058	80	should	should	AUX
inlawrev-3694	1058	81	ignore	ignore	VERB
inlawrev-3694	1058	82	the	the	DET
inlawrev-3694	1058	83	federal	federal	ADJ
inlawrev-3694	1058	84	tax	tax	NOUN
inlawrev-3694	1058	85	shelter	shelter	NOUN
inlawrev-3694	1058	86	requirements	requirement	NOUN
inlawrev-3694	1058	87	,	,	PUNCT
inlawrev-3694	1058	88	even	even	ADV
inlawrev-3694	1058	89	if	if	SCONJ
inlawrev-3694	1058	90	required	require	VERB
inlawrev-3694	1058	91	by	by	ADP
inlawrev-3694	1058	92	law	law	NOUN
inlawrev-3694	1058	93	,	,	PUNCT
inlawrev-3694	1058	94	because	because	SCONJ
inlawrev-3694	1058	95	the	the	DET
inlawrev-3694	1058	96	penalties	penalty	NOUN
inlawrev-3694	1058	97	associated	associate	VERB
inlawrev-3694	1058	98	with	with	ADP
inlawrev-3694	1058	99	the	the	DET
inlawrev-3694	1058	100	failure	failure	NOUN
inlawrev-3694	1058	101	to	to	PART
inlawrev-3694	1058	102	comply	comply	VERB
inlawrev-3694	1058	103	were	be	AUX
inlawrev-3694	1058	104	substantially	substantially	ADV
inlawrev-3694	1058	105	less	less	ADJ
inlawrev-3694	1058	106	than	than	ADP
inlawrev-3694	1058	107	the	the	DET
inlawrev-3694	1058	108	fees	fee	NOUN
inlawrev-3694	1058	109	received	receive	VERB
inlawrev-3694	1058	110	from	from	ADP
inlawrev-3694	1058	111	clients	client	NOUN
inlawrev-3694	1058	112	engaging	engage	VERB
inlawrev-3694	1058	113	kpmg	kpmg	PROPN
inlawrev-3694	1058	114	to	to	PART
inlawrev-3694	1058	115	implement	implement	VERB
inlawrev-3694	1058	116	its	its	PRON
inlawrev-3694	1058	117	tax	tax	NOUN
inlawrev-3694	1058	118	products.^^"^	products.^^"^	NOUN
inlawrev-3694	1058	119	penalties	penalty	NOUN
inlawrev-3694	1058	120	associated	associate	VERB
inlawrev-3694	1058	121	with	with	ADP
inlawrev-3694	1058	122	failure	failure	NOUN
inlawrev-3694	1058	123	to	to	PART
inlawrev-3694	1058	124	disclose	disclose	VERB
inlawrev-3694	1058	125	under	under	ADP
inlawrev-3694	1058	126	the	the	DET
inlawrev-3694	1058	127	jobs	job	NOUN
inlawrev-3694	1058	128	act	act	NOUN
inlawrev-3694	1058	129	continue	continue	VERB
inlawrev-3694	1058	130	to	to	PART
inlawrev-3694	1058	131	be	be	AUX
inlawrev-3694	1058	132	substantially	substantially	ADV
inlawrev-3694	1058	133	less	less	ADJ
inlawrev-3694	1058	134	than	than	ADP
inlawrev-3694	1058	135	the	the	DET
inlawrev-3694	1058	136	fees	fee	NOUN
inlawrev-3694	1058	137	received	receive	VERB
inlawrev-3694	1058	138	from	from	ADP
inlawrev-3694	1058	139	clients	client	NOUN
inlawrev-3694	1058	140	.	.	PUNCT
inlawrev-3694	1059	1	if	if	SCONJ
inlawrev-3694	1059	2	tax	tax	NOUN
inlawrev-3694	1059	3	shelter	shelter	NOUN
inlawrev-3694	1059	4	promoters	promoter	NOUN
inlawrev-3694	1059	5	are	be	AUX
inlawrev-3694	1059	6	primarily	primarily	ADV
inlawrev-3694	1059	7	concerned	concerned	ADJ
inlawrev-3694	1059	8	with	with	ADP
inlawrev-3694	1059	9	the	the	DET
inlawrev-3694	1059	10	penalty	penalty	NOUN
inlawrev-3694	1059	11	cost	cost	NOUN
inlawrev-3694	1059	12	versus	versus	ADP
inlawrev-3694	1059	13	fee	fee	NOUN
inlawrev-3694	1059	14	benefits	benefit	NOUN
inlawrev-3694	1059	15	of	of	ADP
inlawrev-3694	1059	16	promoting	promote	VERB
inlawrev-3694	1059	17	shelters	shelter	NOUN
inlawrev-3694	1059	18	,	,	PUNCT
inlawrev-3694	1059	19	it	it	PRON
inlawrev-3694	1059	20	would	would	AUX
inlawrev-3694	1059	21	appear	appear	VERB
inlawrev-3694	1059	22	unlikely	unlikely	ADJ
inlawrev-3694	1059	23	that	that	SCONJ
inlawrev-3694	1059	24	they	they	PRON
inlawrev-3694	1059	25	will	will	AUX
inlawrev-3694	1059	26	alter	alter	VERB
inlawrev-3694	1059	27	their	their	PRON
inlawrev-3694	1059	28	activities	activity	NOUN
inlawrev-3694	1059	29	based	base	VERB
inlawrev-3694	1059	30	upon	upon	SCONJ
inlawrev-3694	1059	31	the	the	DET
inlawrev-3694	1059	32	breach	breach	NOUN
inlawrev-3694	1059	33	of	of	ADP
inlawrev-3694	1059	34	aspirational	aspirational	ADJ
inlawrev-3694	1059	35	ethical	ethical	ADJ
inlawrev-3694	1059	36	considerations	consideration	NOUN
inlawrev-3694	1059	37	.	.	PUNCT
inlawrev-3694	1060	1	while	while	SCONJ
inlawrev-3694	1060	2	new	new	ADJ
inlawrev-3694	1060	3	section	section	NOUN
inlawrev-3694	1060	4	10.33	10.33	NUM
inlawrev-3694	1060	5	is	be	AUX
inlawrev-3694	1060	6	aspirational	aspirational	ADJ
inlawrev-3694	1060	7	,	,	PUNCT
inlawrev-3694	1060	8	new	new	ADJ
inlawrev-3694	1060	9	section	section	NOUN
inlawrev-3694	1060	10	10.35	10.35	NUM
inlawrev-3694	1060	11	contains	contain	VERB
inlawrev-3694	1060	12	specific	specific	ADJ
inlawrev-3694	1060	13	requirements	requirement	NOUN
inlawrev-3694	1060	14	for	for	ADP
inlawrev-3694	1060	15	"	"	PUNCT
inlawrev-3694	1060	16	covered	covered	ADJ
inlawrev-3694	1060	17	opinions	opinion	NOUN
inlawrev-3694	1060	18	"	"	PUNCT
inlawrev-3694	1060	19	that	that	PRON
inlawrev-3694	1060	20	,	,	PUNCT
inlawrev-3694	1060	21	if	if	SCONJ
inlawrev-3694	1060	22	not	not	PART
inlawrev-3694	1060	23	respected	respect	VERB
inlawrev-3694	1060	24	,	,	PUNCT
inlawrev-3694	1060	25	will	will	AUX
inlawrev-3694	1060	26	subject	subject	VERB
inlawrev-3694	1060	27	practitioners	practitioner	NOUN
inlawrev-3694	1060	28	to	to	PART
inlawrev-3694	1060	29	discipline	discipline	VERB
inlawrev-3694	1060	30	under	under	ADP
inlawrev-3694	1060	31	the	the	DET
inlawrev-3694	1060	32	rules.^^^	rules.^^^	NOUN
inlawrev-3694	1060	33	the	the	DET
inlawrev-3694	1060	34	new	new	ADJ
inlawrev-3694	1060	35	rules	rule	NOUN
inlawrev-3694	1060	36	replace	replace	VERB
inlawrev-3694	1060	37	old	old	ADJ
inlawrev-3694	1060	38	section	section	NOUN
inlawrev-3694	1060	39	10.33	10.33	NUM
inlawrev-3694	1060	40	with	with	ADP
inlawrev-3694	1060	41	new	new	ADJ
inlawrev-3694	1060	42	section	section	NOUN
inlawrev-3694	1060	43	10.35	10.35	NUM
inlawrev-3694	1060	44	prescribing	prescribing	NOUN
inlawrev-3694	1060	45	diligence	diligence	NOUN
inlawrev-3694	1060	46	requirements	requirement	NOUN
inlawrev-3694	1060	47	for	for	ADP
inlawrev-3694	1060	48	practitioners	practitioner	NOUN
inlawrev-3694	1060	49	providing	provide	VERB
inlawrev-3694	1060	50	covered	cover	VERB
inlawrev-3694	1060	51	opinions.^^^	opinions.^^^	PRON
inlawrev-3694	1060	52	new	new	ADJ
inlawrev-3694	1060	53	section	section	NOUN
inlawrev-3694	1060	54	10.35(c)(l)(ii	10.35(c)(l)(ii	NUM
inlawrev-3694	1060	55	)	)	PUNCT
inlawrev-3694	1060	56	and	and	CCONJ
inlawrev-3694	1060	57	(	(	PUNCT
inlawrev-3694	1060	58	iii	iii	X
inlawrev-3694	1060	59	)	)	PUNCT
inlawrev-3694	1060	60	state	state	NOUN
inlawrev-3694	1060	61	:	:	PUNCT
inlawrev-3694	1060	62	(	(	PUNCT
inlawrev-3694	1060	63	ii	ii	NOUN
inlawrev-3694	1060	64	)	)	PUNCT
inlawrev-3694	1060	65	the	the	DET
inlawrev-3694	1060	66	practitioner	practitioner	NOUN
inlawrev-3694	1060	67	must	must	AUX
inlawrev-3694	1060	68	not	not	PART
inlawrev-3694	1060	69	base	base	VERB
inlawrev-3694	1060	70	the	the	DET
inlawrev-3694	1060	71	opinion	opinion	NOUN
inlawrev-3694	1060	72	on	on	ADP
inlawrev-3694	1060	73	any	any	DET
inlawrev-3694	1060	74	unreasonable	unreasonable	ADJ
inlawrev-3694	1060	75	factual	factual	ADJ
inlawrev-3694	1060	76	assumptions	assumption	NOUN
inlawrev-3694	1060	77	(	(	PUNCT
inlawrev-3694	1060	78	including	include	VERB
inlawrev-3694	1060	79	assumptions	assumption	NOUN
inlawrev-3694	1060	80	as	as	ADP
inlawrev-3694	1060	81	to	to	ADP
inlawrev-3694	1060	82	future	future	ADJ
inlawrev-3694	1060	83	events	event	NOUN
inlawrev-3694	1060	84	)	)	PUNCT
inlawrev-3694	1060	85	.	.	PUNCT
inlawrev-3694	1061	1	an	an	DET
inlawrev-3694	1061	2	unreasonable	unreasonable	ADJ
inlawrev-3694	1061	3	factual	factual	ADJ
inlawrev-3694	1061	4	assumption	assumption	NOUN
inlawrev-3694	1061	5	includes	include	VERB
inlawrev-3694	1061	6	a	a	DET
inlawrev-3694	1061	7	factual	factual	ADJ
inlawrev-3694	1061	8	assumption	assumption	NOUN
inlawrev-3694	1061	9	that	that	SCONJ
inlawrev-3694	1061	10	the	the	DET
inlawrev-3694	1061	11	practitioner	practitioner	NOUN
inlawrev-3694	1061	12	knows	know	VERB
inlawrev-3694	1061	13	or	or	CCONJ
inlawrev-3694	1061	14	should	should	AUX
inlawrev-3694	1061	15	know	know	VERB
inlawrev-3694	1061	16	is	be	AUX
inlawrev-3694	1061	17	incorrect	incorrect	ADJ
inlawrev-3694	1061	18	or	or	CCONJ
inlawrev-3694	1061	19	incomplete	incomplete	ADJ
inlawrev-3694	1061	20	.	.	PUNCT
inlawrev-3694	1062	1	for	for	ADP
inlawrev-3694	1062	2	example	example	NOUN
inlawrev-3694	1062	3	,	,	PUNCT
inlawrev-3694	1062	4	it	it	PRON
inlawrev-3694	1062	5	is	be	AUX
inlawrev-3694	1062	6	unreasonable	unreasonable	ADJ
inlawrev-3694	1062	7	to	to	PART
inlawrev-3694	1062	8	assume	assume	VERB
inlawrev-3694	1062	9	that	that	SCONJ
inlawrev-3694	1062	10	a	a	DET
inlawrev-3694	1062	11	transaction	transaction	NOUN
inlawrev-3694	1062	12	has	have	VERB
inlawrev-3694	1062	13	a	a	DET
inlawrev-3694	1062	14	business	business	NOUN
inlawrev-3694	1062	15	purpose	purpose	NOUN
inlawrev-3694	1062	16	or	or	CCONJ
inlawrev-3694	1062	17	that	that	SCONJ
inlawrev-3694	1062	18	a	a	DET
inlawrev-3694	1062	19	transaction	transaction	NOUN
inlawrev-3694	1062	20	is	be	AUX
inlawrev-3694	1062	21	potentially	potentially	ADV
inlawrev-3694	1062	22	profitable	profitable	ADJ
inlawrev-3694	1062	23	apart	apart	ADV
inlawrev-3694	1062	24	from	from	ADP
inlawrev-3694	1062	25	tax	tax	NOUN
inlawrev-3694	1062	26	benefits	benefit	NOUN
inlawrev-3694	1062	27	.	.	PUNCT
inlawrev-3694	1063	1	a	a	DET
inlawrev-3694	1063	2	factual	factual	ADJ
inlawrev-3694	1063	3	assumption	assumption	NOUN
inlawrev-3694	1063	4	includes	include	VERB
inlawrev-3694	1063	5	reliance	reliance	NOUN
inlawrev-3694	1063	6	on	on	ADP
inlawrev-3694	1063	7	a	a	DET
inlawrev-3694	1063	8	projection	projection	NOUN
inlawrev-3694	1063	9	,	,	PUNCT
inlawrev-3694	1063	10	financial	financial	ADJ
inlawrev-3694	1063	11	forecast	forecast	NOUN
inlawrev-3694	1063	12	or	or	CCONJ
inlawrev-3694	1063	13	appraisal	appraisal	NOUN
inlawrev-3694	1063	14	.	.	PUNCT
inlawrev-3694	1064	1	it	it	PRON
inlawrev-3694	1064	2	is	be	AUX
inlawrev-3694	1064	3	unreasonable	unreasonable	ADJ
inlawrev-3694	1064	4	for	for	SCONJ
inlawrev-3694	1064	5	a	a	DET
inlawrev-3694	1064	6	practitioner	practitioner	NOUN
inlawrev-3694	1064	7	to	to	PART
inlawrev-3694	1064	8	rely	rely	VERB
inlawrev-3694	1064	9	on	on	ADP
inlawrev-3694	1064	10	a	a	DET
inlawrev-3694	1064	11	projection	projection	NOUN
inlawrev-3694	1064	12	,	,	PUNCT
inlawrev-3694	1064	13	financial	financial	ADJ
inlawrev-3694	1064	14	forecast	forecast	NOUN
inlawrev-3694	1064	15	or	or	CCONJ
inlawrev-3694	1064	16	appraisal	appraisal	NOUN
inlawrev-3694	1064	17	if	if	SCONJ
inlawrev-3694	1064	18	the	the	DET
inlawrev-3694	1064	19	practitioner	practitioner	NOUN
inlawrev-3694	1064	20	knows	know	VERB
inlawrev-3694	1064	21	or	or	CCONJ
inlawrev-3694	1064	22	should	should	AUX
inlawrev-3694	1064	23	know	know	VERB
inlawrev-3694	1064	24	that	that	SCONJ
inlawrev-3694	1064	25	the	the	DET
inlawrev-3694	1064	26	projection	projection	NOUN
inlawrev-3694	1064	27	,	,	PUNCT
inlawrev-3694	1064	28	financial	financial	ADJ
inlawrev-3694	1064	29	forecast	forecast	NOUN
inlawrev-3694	1064	30	or	or	CCONJ
inlawrev-3694	1064	31	appraisal	appraisal	NOUN
inlawrev-3694	1064	32	is	be	AUX
inlawrev-3694	1064	33	incorrect	incorrect	ADJ
inlawrev-3694	1064	34	or	or	CCONJ
inlawrev-3694	1064	35	incomplete	incomplete	ADJ
inlawrev-3694	1064	36	or	or	CCONJ
inlawrev-3694	1064	37	was	be	AUX
inlawrev-3694	1064	38	prepared	prepare	VERB
inlawrev-3694	1064	39	by	by	ADP
inlawrev-3694	1064	40	a	a	DET
inlawrev-3694	1064	41	person	person	NOUN
inlawrev-3694	1064	42	lacking	lack	VERB
inlawrev-3694	1064	43	the	the	DET
inlawrev-3694	1064	44	skills	skill	NOUN
inlawrev-3694	1064	45	or	or	CCONJ
inlawrev-3694	1064	46	qualifications	qualification	NOUN
inlawrev-3694	1064	47	necessary	necessary	ADJ
inlawrev-3694	1064	48	to	to	PART
inlawrev-3694	1064	49	prepare	prepare	VERB
inlawrev-3694	1064	50	such	such	DET
inlawrev-3694	1064	51	a	a	DET
inlawrev-3694	1064	52	projection	projection	NOUN
inlawrev-3694	1064	53	,	,	PUNCT
inlawrev-3694	1064	54	financial	financial	ADJ
inlawrev-3694	1064	55	forecast	forecast	NOUN
inlawrev-3694	1064	56	or	or	CCONJ
inlawrev-3694	1064	57	appraisal	appraisal	NOUN
inlawrev-3694	1064	58	.	.	PUNCT
inlawrev-3694	1065	1	the	the	DET
inlawrev-3694	1065	2	opinion	opinion	NOUN
inlawrev-3694	1065	3	must	must	AUX
inlawrev-3694	1065	4	identify	identify	VERB
inlawrev-3694	1065	5	in	in	ADP
inlawrev-3694	1065	6	a	a	DET
inlawrev-3694	1065	7	separate	separate	ADJ
inlawrev-3694	1065	8	section	section	NOUN
inlawrev-3694	1065	9	all	all	DET
inlawrev-3694	1065	10	factual	factual	ADJ
inlawrev-3694	1065	11	assumptions	assumption	NOUN
inlawrev-3694	1065	12	relied	rely	VERB
inlawrev-3694	1065	13	upon	upon	SCONJ
inlawrev-3694	1065	14	by	by	ADP
inlawrev-3694	1065	15	the	the	DET
inlawrev-3694	1065	16	practitioner	practitioner	NOUN
inlawrev-3694	1065	17	.	.	PUNCT
inlawrev-3694	1066	1	261	261	NUM
inlawrev-3694	1066	2	.	.	PUNCT
inlawrev-3694	1067	1	31c.f.r	31c.f.r	X
inlawrev-3694	1067	2	.	.	PUNCT
inlawrev-3694	1068	1	§	§	PROPN
inlawrev-3694	1068	2	10.36(2005	10.36(2005	NUM
inlawrev-3694	1068	3	)	)	PUNCT
inlawrev-3694	1068	4	.	.	PUNCT
inlawrev-3694	1069	1	262	262	X
inlawrev-3694	1069	2	.	.	PUNCT
inlawrev-3694	1070	1	see	see	VERB
inlawrev-3694	1070	2	role	role	NOUN
inlawrev-3694	1070	3	of	of	ADP
inlawrev-3694	1070	4	accountants	accountant	NOUN
inlawrev-3694	1070	5	,	,	PUNCT
inlawrev-3694	1070	6	supra	supra	PROPN
inlawrev-3694	1070	7	note	note	PROPN
inlawrev-3694	1070	8	164	164	NUM
inlawrev-3694	1070	9	,	,	PUNCT
inlawrev-3694	1070	10	at	at	ADP
inlawrev-3694	1070	11	10	10	NUM
inlawrev-3694	1070	12	.	.	PUNCT
inlawrev-3694	1070	13	263	263	NUM
inlawrev-3694	1070	14	.	.	PUNCT
inlawrev-3694	1071	1	i	i	PRON
inlawrev-3694	1071	2	d.	d.	PROPN
inlawrev-3694	1071	3	264	264	NUM
inlawrev-3694	1071	4	.	.	PUNCT
inlawrev-3694	1072	1	see	see	VERB
inlawrev-3694	1072	2	i	i	PRON
inlawrev-3694	1072	3	d.	d.	PROPN
inlawrev-3694	1072	4	at	at	ADP
inlawrev-3694	1072	5	13	13	NUM
inlawrev-3694	1072	6	.	.	PUNCT
inlawrev-3694	1073	1	265	265	NUM
inlawrev-3694	1073	2	.	.	PUNCT
inlawrev-3694	1074	1	5^^31c.f.r	5^^31c.f.r	X
inlawrev-3694	1074	2	.	.	PUNCT
inlawrev-3694	1075	1	§	§	PROPN
inlawrev-3694	1075	2	10.52(a	10.52(a	NUM
inlawrev-3694	1075	3	)	)	PUNCT
inlawrev-3694	1075	4	.	.	PUNCT
inlawrev-3694	1076	1	266	266	NUM
inlawrev-3694	1076	2	.	.	PUNCT
inlawrev-3694	1077	1	/j	/j	INTJ
inlawrev-3694	1077	2	.	.	PUNCT
inlawrev-3694	1078	1	§	§	PROPN
inlawrev-3694	1078	2	10.35(a	10.35(a	PROPN
inlawrev-3694	1078	3	)	)	PUNCT
inlawrev-3694	1078	4	,	,	PUNCT
inlawrev-3694	1078	5	(	(	PUNCT
inlawrev-3694	1078	6	c)(1	c)(1	NOUN
inlawrev-3694	1078	7	)	)	PUNCT
inlawrev-3694	1078	8	.	.	PUNCT
inlawrev-3694	1079	1	2005	2005	NUM
inlawrev-3694	1079	2	]	]	PUNCT
inlawrev-3694	1079	3	tax	tax	NOUN
inlawrev-3694	1079	4	motivated	motivate	VERB
inlawrev-3694	1079	5	transactions	transaction	NOUN
inlawrev-3694	1079	6	337	337	NUM
inlawrev-3694	1079	7	(	(	PUNCT
inlawrev-3694	1079	8	iii	iii	NOUN
inlawrev-3694	1079	9	)	)	PUNCT
inlawrev-3694	1079	10	the	the	DET
inlawrev-3694	1079	11	practitioner	practitioner	NOUN
inlawrev-3694	1079	12	must	must	AUX
inlawrev-3694	1079	13	not	not	PART
inlawrev-3694	1079	14	base	base	VERB
inlawrev-3694	1079	15	the	the	DET
inlawrev-3694	1079	16	opinion	opinion	NOUN
inlawrev-3694	1079	17	on	on	ADP
inlawrev-3694	1079	18	any	any	DET
inlawrev-3694	1079	19	unreasonable	unreasonable	ADJ
inlawrev-3694	1079	20	factual	factual	ADJ
inlawrev-3694	1079	21	representations	representation	NOUN
inlawrev-3694	1079	22	,	,	PUNCT
inlawrev-3694	1079	23	statements	statement	NOUN
inlawrev-3694	1079	24	or	or	CCONJ
inlawrev-3694	1079	25	findings	finding	NOUN
inlawrev-3694	1079	26	of	of	ADP
inlawrev-3694	1079	27	the	the	DET
inlawrev-3694	1079	28	taxpayer	taxpayer	NOUN
inlawrev-3694	1079	29	or	or	CCONJ
inlawrev-3694	1079	30	any	any	DET
inlawrev-3694	1079	31	other	other	ADJ
inlawrev-3694	1079	32	person	person	NOUN
inlawrev-3694	1079	33	.	.	PUNCT
inlawrev-3694	1080	1	an	an	DET
inlawrev-3694	1080	2	unreasonable	unreasonable	ADJ
inlawrev-3694	1080	3	factual	factual	ADJ
inlawrev-3694	1080	4	representation	representation	NOUN
inlawrev-3694	1080	5	includes	include	VERB
inlawrev-3694	1080	6	a	a	DET
inlawrev-3694	1080	7	factual	factual	ADJ
inlawrev-3694	1080	8	representation	representation	NOUN
inlawrev-3694	1080	9	that	that	SCONJ
inlawrev-3694	1080	10	the	the	DET
inlawrev-3694	1080	11	practitioner	practitioner	NOUN
inlawrev-3694	1080	12	knows	know	VERB
inlawrev-3694	1080	13	or	or	CCONJ
inlawrev-3694	1080	14	should	should	AUX
inlawrev-3694	1080	15	know	know	VERB
inlawrev-3694	1080	16	is	be	AUX
inlawrev-3694	1080	17	incorrect	incorrect	ADJ
inlawrev-3694	1080	18	or	or	CCONJ
inlawrev-3694	1080	19	incomplete	incomplete	ADJ
inlawrev-3694	1080	20	.	.	PUNCT
inlawrev-3694	1081	1	for	for	ADP
inlawrev-3694	1081	2	example	example	NOUN
inlawrev-3694	1081	3	,	,	PUNCT
inlawrev-3694	1081	4	a	a	DET
inlawrev-3694	1081	5	practitioner	practitioner	NOUN
inlawrev-3694	1081	6	may	may	AUX
inlawrev-3694	1081	7	not	not	PART
inlawrev-3694	1081	8	rely	rely	VERB
inlawrev-3694	1081	9	on	on	ADP
inlawrev-3694	1081	10	a	a	DET
inlawrev-3694	1081	11	taxpayer	taxpayer	NOUN
inlawrev-3694	1081	12	's	's	PART
inlawrev-3694	1081	13	factual	factual	ADJ
inlawrev-3694	1081	14	representation	representation	NOUN
inlawrev-3694	1081	15	that	that	SCONJ
inlawrev-3694	1081	16	a	a	DET
inlawrev-3694	1081	17	transaction	transaction	NOUN
inlawrev-3694	1081	18	has	have	AUX
inlawrev-3694	1081	19	a	a	DET
inlawrev-3694	1081	20	business	business	NOUN
inlawrev-3694	1081	21	purpose	purpose	NOUN
inlawrev-3694	1081	22	if	if	SCONJ
inlawrev-3694	1081	23	the	the	DET
inlawrev-3694	1081	24	representation	representation	NOUN
inlawrev-3694	1081	25	does	do	AUX
inlawrev-3694	1081	26	not	not	PART
inlawrev-3694	1081	27	include	include	VERB
inlawrev-3694	1081	28	a	a	DET
inlawrev-3694	1081	29	specific	specific	ADJ
inlawrev-3694	1081	30	description	description	NOUN
inlawrev-3694	1081	31	of	of	ADP
inlawrev-3694	1081	32	the	the	DET
inlawrev-3694	1081	33	business	business	NOUN
inlawrev-3694	1081	34	purpose	purpose	NOUN
inlawrev-3694	1081	35	or	or	CCONJ
inlawrev-3694	1081	36	the	the	DET
inlawrev-3694	1081	37	practitioner	practitioner	NOUN
inlawrev-3694	1081	38	knows	know	VERB
inlawrev-3694	1081	39	or	or	CCONJ
inlawrev-3694	1081	40	should	should	AUX
inlawrev-3694	1081	41	know	know	VERB
inlawrev-3694	1081	42	that	that	SCONJ
inlawrev-3694	1081	43	the	the	DET
inlawrev-3694	1081	44	representation	representation	NOUN
inlawrev-3694	1081	45	is	be	AUX
inlawrev-3694	1081	46	incorrect	incorrect	ADJ
inlawrev-3694	1081	47	or	or	CCONJ
inlawrev-3694	1081	48	incomplete	incomplete	ADJ
inlawrev-3694	1081	49	.	.	PUNCT
inlawrev-3694	1082	1	the	the	DET
inlawrev-3694	1082	2	opinion	opinion	NOUN
inlawrev-3694	1082	3	must	must	AUX
inlawrev-3694	1082	4	identify	identify	VERB
inlawrev-3694	1082	5	in	in	ADP
inlawrev-3694	1082	6	a	a	DET
inlawrev-3694	1082	7	separate	separate	ADJ
inlawrev-3694	1082	8	section	section	NOUN
inlawrev-3694	1082	9	all	all	DET
inlawrev-3694	1082	10	factual	factual	ADJ
inlawrev-3694	1082	11	representations	representation	NOUN
inlawrev-3694	1082	12	,	,	PUNCT
inlawrev-3694	1082	13	statements	statement	NOUN
inlawrev-3694	1082	14	or	or	CCONJ
inlawrev-3694	1082	15	findings	finding	NOUN
inlawrev-3694	1082	16	of	of	ADP
inlawrev-3694	1082	17	the	the	DET
inlawrev-3694	1082	18	taxpayer	taxpayer	NOUN
inlawrev-3694	1082	19	relied	rely	VERB
inlawrev-3694	1082	20	upon	upon	SCONJ
inlawrev-3694	1082	21	by	by	ADP
inlawrev-3694	1082	22	the	the	DET
inlawrev-3694	1082	23	practitioner.^^^	practitioner.^^^	PROPN
inlawrev-3694	1082	24	additionally	additionally	ADV
inlawrev-3694	1082	25	,	,	PUNCT
inlawrev-3694	1082	26	the	the	DET
inlawrev-3694	1082	27	new	new	ADJ
inlawrev-3694	1082	28	regulations	regulation	NOUN
inlawrev-3694	1082	29	require	require	VERB
inlawrev-3694	1082	30	practitioners	practitioner	NOUN
inlawrev-3694	1082	31	to	to	PART
inlawrev-3694	1082	32	relate	relate	VERB
inlawrev-3694	1082	33	the	the	DET
inlawrev-3694	1082	34	applicable	applicable	ADJ
inlawrev-3694	1082	35	law	law	NOUN
inlawrev-3694	1082	36	to	to	ADP
inlawrev-3694	1082	37	the	the	DET
inlawrev-3694	1082	38	relevant	relevant	ADJ
inlawrev-3694	1082	39	facts	fact	NOUN
inlawrev-3694	1082	40	and	and	CCONJ
inlawrev-3694	1082	41	prohibit	prohibit	VERB
inlawrev-3694	1082	42	practitioners	practitioner	NOUN
inlawrev-3694	1082	43	from	from	ADP
inlawrev-3694	1082	44	assuming	assume	VERB
inlawrev-3694	1082	45	the	the	DET
inlawrev-3694	1082	46	favorable	favorable	ADJ
inlawrev-3694	1082	47	resolution	resolution	NOUN
inlawrev-3694	1082	48	of	of	ADP
inlawrev-3694	1082	49	any	any	DET
inlawrev-3694	1082	50	material	material	ADJ
inlawrev-3694	1082	51	federal	federal	ADJ
inlawrev-3694	1082	52	tax	tax	NOUN
inlawrev-3694	1082	53	issue	issue	NOUN
inlawrev-3694	1082	54	or	or	CCONJ
inlawrev-3694	1082	55	otherwise	otherwise	ADV
inlawrev-3694	1082	56	base	base	ADJ
inlawrev-3694	1082	57	opinions	opinion	NOUN
inlawrev-3694	1082	58	on	on	ADP
inlawrev-3694	1082	59	unreasonable	unreasonable	ADJ
inlawrev-3694	1082	60	legal	legal	ADJ
inlawrev-3694	1082	61	assumptions	assumption	NOUN
inlawrev-3694	1082	62	,	,	PUNCT
inlawrev-3694	1082	63	representations	representation	NOUN
inlawrev-3694	1082	64	,	,	PUNCT
inlawrev-3694	1082	65	or	or	CCONJ
inlawrev-3694	1082	66	conclusions.^^^	conclusions.^^^	ADJ
inlawrev-3694	1082	67	for	for	ADP
inlawrev-3694	1082	68	instance	instance	NOUN
inlawrev-3694	1082	69	,	,	PUNCT
inlawrev-3694	1082	70	under	under	ADP
inlawrev-3694	1082	71	section	section	NOUN
inlawrev-3694	1082	72	10.35	10.35	NUM
inlawrev-3694	1082	73	the	the	DET
inlawrev-3694	1082	74	irs	irs	PROPN
inlawrev-3694	1082	75	attempts	attempt	VERB
inlawrev-3694	1082	76	to	to	PART
inlawrev-3694	1082	77	prevent	prevent	VERB
inlawrev-3694	1082	78	practitioners	practitioner	NOUN
inlawrev-3694	1082	79	from	from	ADP
inlawrev-3694	1082	80	relying	rely	VERB
inlawrev-3694	1082	81	upon	upon	SCONJ
inlawrev-3694	1082	82	client	client	NOUN
inlawrev-3694	1082	83	representations	representation	NOUN
inlawrev-3694	1082	84	as	as	ADP
inlawrev-3694	1082	85	to	to	ADP
inlawrev-3694	1082	86	the	the	DET
inlawrev-3694	1082	87	factual	factual	ADJ
inlawrev-3694	1082	88	existence	existence	NOUN
inlawrev-3694	1082	89	of	of	ADP
inlawrev-3694	1082	90	a	a	DET
inlawrev-3694	1082	91	business	business	NOUN
inlawrev-3694	1082	92	purpose	purpose	NOUN
inlawrev-3694	1082	93	and	and	CCONJ
inlawrev-3694	1082	94	economic	economic	ADJ
inlawrev-3694	1082	95	substance	substance	NOUN
inlawrev-3694	1082	96	of	of	ADP
inlawrev-3694	1082	97	a	a	DET
inlawrev-3694	1082	98	transaction	transaction	NOUN
inlawrev-3694	1082	99	.	.	PUNCT
inlawrev-3694	1083	1	further	far	ADV
inlawrev-3694	1083	2	,	,	PUNCT
inlawrev-3694	1083	3	the	the	DET
inlawrev-3694	1083	4	new	new	ADJ
inlawrev-3694	1083	5	regulations	regulation	NOUN
inlawrev-3694	1083	6	attempt	attempt	VERB
inlawrev-3694	1083	7	to	to	PART
inlawrev-3694	1083	8	identify	identify	VERB
inlawrev-3694	1083	9	the	the	DET
inlawrev-3694	1083	10	characteristics	characteristic	NOUN
inlawrev-3694	1083	11	ofcovered	ofcovere	VERB
inlawrev-3694	1083	12	tax	tax	NOUN
inlawrev-3694	1083	13	shelter	shelter	NOUN
inlawrev-3694	1083	14	style	style	NOUN
inlawrev-3694	1083	15	opinions	opinion	NOUN
inlawrev-3694	1083	16	and	and	CCONJ
inlawrev-3694	1083	17	require	require	VERB
inlawrev-3694	1083	18	practitioners	practitioner	NOUN
inlawrev-3694	1083	19	to	to	PART
inlawrev-3694	1083	20	:	:	PUNCT
inlawrev-3694	1083	21	(	(	PUNCT
inlawrev-3694	1083	22	1	1	X
inlawrev-3694	1083	23	)	)	PUNCT
inlawrev-3694	1083	24	identify	identify	VERB
inlawrev-3694	1083	25	and	and	CCONJ
inlawrev-3694	1083	26	consider	consider	VERB
inlawrev-3694	1083	27	all	all	DET
inlawrev-3694	1083	28	relevant	relevant	ADJ
inlawrev-3694	1083	29	facts	fact	NOUN
inlawrev-3694	1083	30	and	and	CCONJ
inlawrev-3694	1083	31	not	not	PART
inlawrev-3694	1083	32	rely	rely	VERB
inlawrev-3694	1083	33	on	on	ADP
inlawrev-3694	1083	34	any	any	DET
inlawrev-3694	1083	35	unreasonable	unreasonable	ADJ
inlawrev-3694	1083	36	factual	factual	ADJ
inlawrev-3694	1083	37	assumptions	assumption	NOUN
inlawrev-3694	1083	38	or	or	CCONJ
inlawrev-3694	1083	39	representations	representation	NOUN
inlawrev-3694	1083	40	;	;	PUNCT
inlawrev-3694	1083	41	(	(	PUNCT
inlawrev-3694	1083	42	2	2	X
inlawrev-3694	1083	43	)	)	PUNCT
inlawrev-3694	1083	44	relate	relate	VERB
inlawrev-3694	1083	45	the	the	DET
inlawrev-3694	1083	46	applicable	applicable	ADJ
inlawrev-3694	1083	47	law	law	NOUN
inlawrev-3694	1083	48	(	(	PUNCT
inlawrev-3694	1083	49	including	include	VERB
inlawrev-3694	1083	50	potentially	potentially	ADV
inlawrev-3694	1083	51	applicable	applicable	ADJ
inlawrev-3694	1083	52	judicial	judicial	ADJ
inlawrev-3694	1083	53	doctrines	doctrine	NOUN
inlawrev-3694	1083	54	)	)	PUNCT
inlawrev-3694	1083	55	to	to	ADP
inlawrev-3694	1083	56	the	the	DET
inlawrev-3694	1083	57	relevant	relevant	ADJ
inlawrev-3694	1083	58	facts	fact	NOUN
inlawrev-3694	1083	59	and	and	CCONJ
inlawrev-3694	1083	60	not	not	PART
inlawrev-3694	1083	61	rely	rely	VERB
inlawrev-3694	1083	62	on	on	ADP
inlawrev-3694	1083	63	any	any	DET
inlawrev-3694	1083	64	unreasonable	unreasonable	ADJ
inlawrev-3694	1083	65	legal	legal	ADJ
inlawrev-3694	1083	66	assumptions	assumption	NOUN
inlawrev-3694	1083	67	,	,	PUNCT
inlawrev-3694	1083	68	representations	representation	NOUN
inlawrev-3694	1083	69	,	,	PUNCT
inlawrev-3694	1083	70	projections	projection	NOUN
inlawrev-3694	1083	71	,	,	PUNCT
inlawrev-3694	1083	72	or	or	CCONJ
inlawrev-3694	1083	73	conclusions	conclusion	NOUN
inlawrev-3694	1083	74	;	;	PUNCT
inlawrev-3694	1083	75	(	(	PUNCT
inlawrev-3694	1083	76	3	3	X
inlawrev-3694	1083	77	)	)	PUNCT
inlawrev-3694	1083	78	consider	consider	VERB
inlawrev-3694	1083	79	all	all	DET
inlawrev-3694	1083	80	material	material	ADJ
inlawrev-3694	1083	81	federal	federal	ADJ
inlawrev-3694	1083	82	tax	tax	NOUN
inlawrev-3694	1083	83	issues	issue	NOUN
inlawrev-3694	1083	84	and	and	CCONJ
inlawrev-3694	1083	85	reach	reach	VERB
inlawrev-3694	1083	86	a	a	DET
inlawrev-3694	1083	87	conclusion	conclusion	NOUN
inlawrev-3694	1083	88	,	,	PUNCT
inlawrev-3694	1083	89	supported	support	VERB
inlawrev-3694	1083	90	by	by	ADP
inlawrev-3694	1083	91	the	the	DET
inlawrev-3694	1083	92	facts	fact	NOUN
inlawrev-3694	1083	93	and	and	CCONJ
inlawrev-3694	1083	94	the	the	DET
inlawrev-3694	1083	95	law	law	NOUN
inlawrev-3694	1083	96	,	,	PUNCT
inlawrev-3694	1083	97	with	with	ADP
inlawrev-3694	1083	98	respect	respect	NOUN
inlawrev-3694	1083	99	to	to	ADP
inlawrev-3694	1083	100	each	each	DET
inlawrev-3694	1083	101	material	material	ADJ
inlawrev-3694	1083	102	federal	federal	ADJ
inlawrev-3694	1083	103	tax	tax	NOUN
inlawrev-3694	1083	104	issue	issue	NOUN
inlawrev-3694	1083	105	;	;	PUNCT
inlawrev-3694	1083	106	and	and	CCONJ
inlawrev-3694	1083	107	(	(	PUNCT
inlawrev-3694	1083	108	4	4	X
inlawrev-3694	1083	109	)	)	PUNCT
inlawrev-3694	1083	110	provide	provide	VERB
inlawrev-3694	1083	111	an	an	DET
inlawrev-3694	1083	112	overall	overall	ADJ
inlawrev-3694	1083	113	conclusion	conclusion	NOUN
inlawrev-3694	1083	114	as	as	ADP
inlawrev-3694	1083	115	to	to	ADP
inlawrev-3694	1083	116	the	the	DET
inlawrev-3694	1083	117	federal	federal	ADJ
inlawrev-3694	1083	118	tax	tax	NOUN
inlawrev-3694	1083	119	treatment	treatment	NOUN
inlawrev-3694	1083	120	of	of	ADP
inlawrev-3694	1083	121	the	the	DET
inlawrev-3694	1083	122	tax	tax	NOUN
inlawrev-3694	1083	123	shelter	shelter	NOUN
inlawrev-3694	1083	124	item	item	NOUN
inlawrev-3694	1083	125	or	or	CCONJ
inlawrev-3694	1083	126	items	item	NOUN
inlawrev-3694	1083	127	and	and	CCONJ
inlawrev-3694	1083	128	the	the	DET
inlawrev-3694	1083	129	reasons	reason	NOUN
inlawrev-3694	1083	130	for	for	ADP
inlawrev-3694	1083	131	that	that	DET
inlawrev-3694	1083	132	conclusion.^^^	conclusion.^^^	NOUN
inlawrev-3694	1083	133	all	all	PRON
inlawrev-3694	1083	134	of	of	ADP
inlawrev-3694	1083	135	these	these	DET
inlawrev-3694	1083	136	requirements	requirement	NOUN
inlawrev-3694	1083	137	help	help	AUX
inlawrev-3694	1083	138	clarify	clarify	VERB
inlawrev-3694	1083	139	the	the	DET
inlawrev-3694	1083	140	existing	exist	VERB
inlawrev-3694	1083	141	ethical	ethical	ADJ
inlawrev-3694	1083	142	requirements	requirement	NOUN
inlawrev-3694	1083	143	for	for	ADP
inlawrev-3694	1083	144	issuing	issue	VERB
inlawrev-3694	1083	145	tax	tax	NOUN
inlawrev-3694	1083	146	shelter	shelter	NOUN
inlawrev-3694	1083	147	opinions	opinion	NOUN
inlawrev-3694	1083	148	.	.	PUNCT
inlawrev-3694	1084	1	however	however	ADV
inlawrev-3694	1084	2	,	,	PUNCT
inlawrev-3694	1084	3	the	the	DET
inlawrev-3694	1084	4	existing	exist	VERB
inlawrev-3694	1084	5	and	and	CCONJ
inlawrev-3694	1084	6	new	new	ADJ
inlawrev-3694	1084	7	regulations	regulation	NOUN
inlawrev-3694	1084	8	again	again	ADV
inlawrev-3694	1084	9	fall	fall	VERB
inlawrev-3694	1084	10	short	short	ADV
inlawrev-3694	1084	11	of	of	ADP
inlawrev-3694	1084	12	seriously	seriously	ADV
inlawrev-3694	1084	13	dissuading	dissuade	VERB
inlawrev-3694	1084	14	participants	participant	NOUN
inlawrev-3694	1084	15	in	in	ADP
inlawrev-3694	1084	16	the	the	DET
inlawrev-3694	1084	17	tax	tax	NOUN
inlawrev-3694	1084	18	shelter	shelter	NOUN
inlawrev-3694	1084	19	promotion	promotion	NOUN
inlawrev-3694	1084	20	arena	arena	NOUN
inlawrev-3694	1084	21	from	from	ADP
inlawrev-3694	1084	22	continuing	continue	VERB
inlawrev-3694	1084	23	to	to	PART
inlawrev-3694	1084	24	issue	issue	VERB
inlawrev-3694	1084	25	opinions	opinion	NOUN
inlawrev-3694	1084	26	similar	similar	ADJ
inlawrev-3694	1084	27	to	to	ADP
inlawrev-3694	1084	28	those	those	PRON
inlawrev-3694	1084	29	recently	recently	ADV
inlawrev-3694	1084	30	issued	issue	VERB
inlawrev-3694	1084	31	by	by	ADP
inlawrev-3694	1084	32	kpmg	kpmg	PROPN
inlawrev-3694	1084	33	and	and	CCONJ
inlawrev-3694	1084	34	sidley	sidley	PROPN
inlawrev-3694	1084	35	austin	austin	PROPN
inlawrev-3694	1084	36	brown	brown	PROPN
inlawrev-3694	1084	37	&	&	CCONJ
inlawrev-3694	1084	38	wood	wood	PROPN
inlawrev-3694	1084	39	.	.	PUNCT
inlawrev-3694	1085	1	the	the	DET
inlawrev-3694	1085	2	suggested	suggest	VERB
inlawrev-3694	1085	3	changes	change	NOUN
inlawrev-3694	1085	4	to	to	PART
inlawrev-3694	1085	5	circular	circular	VERB
inlawrev-3694	1085	6	230	230	NUM
inlawrev-3694	1085	7	do	do	AUX
inlawrev-3694	1085	8	not	not	PART
inlawrev-3694	1085	9	directly	directly	ADV
inlawrev-3694	1085	10	target	target	VERB
inlawrev-3694	1085	11	the	the	DET
inlawrev-3694	1085	12	apparent	apparent	ADJ
inlawrev-3694	1085	13	unethical	unethical	ADJ
inlawrev-3694	1085	14	behavior	behavior	NOUN
inlawrev-3694	1085	15	associated	associate	VERB
inlawrev-3694	1085	16	with	with	ADP
inlawrev-3694	1085	17	the	the	DET
inlawrev-3694	1085	18	issuance	issuance	NOUN
inlawrev-3694	1085	19	of	of	ADP
inlawrev-3694	1085	20	a	a	DET
inlawrev-3694	1085	21	"	"	PUNCT
inlawrev-3694	1085	22	covered	cover	VERB
inlawrev-3694	1085	23	"	"	PUNCT
inlawrev-3694	1085	24	tax	tax	NOUN
inlawrev-3694	1085	25	shelter	shelter	NOUN
inlawrev-3694	1085	26	styled	style	VERB
inlawrev-3694	1085	27	opinion	opinion	NOUN
inlawrev-3694	1085	28	that	that	PRON
inlawrev-3694	1085	29	does	do	AUX
inlawrev-3694	1085	30	not	not	PART
inlawrev-3694	1085	31	meet	meet	VERB
inlawrev-3694	1085	32	the	the	DET
inlawrev-3694	1085	33	standard	standard	NOUN
inlawrev-3694	1085	34	of	of	ADP
inlawrev-3694	1085	35	a	a	DET
inlawrev-3694	1085	36	transaction	transaction	NOUN
inlawrev-3694	1085	37	with	with	ADP
inlawrev-3694	1085	38	economic	economic	ADJ
inlawrev-3694	1085	39	substance	substance	NOUN
inlawrev-3694	1085	40	and	and	CCONJ
inlawrev-3694	1085	41	a	a	DET
inlawrev-3694	1085	42	legitimate	legitimate	ADJ
inlawrev-3694	1085	43	nontax	nontax	NOUN
inlawrev-3694	1085	44	business	business	NOUN
inlawrev-3694	1085	45	purpose	purpose	NOUN
inlawrev-3694	1085	46	.	.	PUNCT
inlawrev-3694	1086	1	rather	rather	ADV
inlawrev-3694	1086	2	,	,	PUNCT
inlawrev-3694	1086	3	the	the	DET
inlawrev-3694	1086	4	new	new	ADJ
inlawrev-3694	1086	5	rules	rule	NOUN
inlawrev-3694	1086	6	attempt	attempt	VERB
inlawrev-3694	1086	7	to	to	PART
inlawrev-3694	1086	8	outline	outline	VERB
inlawrev-3694	1086	9	what	what	DET
inlawrev-3694	1086	10	content	content	NOUN
inlawrev-3694	1086	11	is	be	AUX
inlawrev-3694	1086	12	required	require	VERB
inlawrev-3694	1086	13	in	in	ADP
inlawrev-3694	1086	14	a	a	DET
inlawrev-3694	1086	15	tax	tax	NOUN
inlawrev-3694	1086	16	shelter	shelter	NOUN
inlawrev-3694	1086	17	opinion	opinion	NOUN
inlawrev-3694	1086	18	to	to	PART
inlawrev-3694	1086	19	pass	pass	VERB
inlawrev-3694	1086	20	under	under	ADP
inlawrev-3694	1086	21	the	the	DET
inlawrev-3694	1086	22	ethical	ethical	ADJ
inlawrev-3694	1086	23	rules	rule	NOUN
inlawrev-3694	1086	24	.	.	PUNCT
inlawrev-3694	1087	1	absent	absent	ADJ
inlawrev-3694	1087	2	is	be	AUX
inlawrev-3694	1087	3	any	any	DET
inlawrev-3694	1087	4	definition	definition	NOUN
inlawrev-3694	1087	5	of	of	ADP
inlawrev-3694	1087	6	what	what	PRON
inlawrev-3694	1087	7	constitutes	constitute	VERB
inlawrev-3694	1087	8	an	an	DET
inlawrev-3694	1087	9	unacceptable	unacceptable	ADJ
inlawrev-3694	1087	10	opinion	opinion	NOUN
inlawrev-3694	1087	11	in	in	ADP
inlawrev-3694	1087	12	relation	relation	NOUN
inlawrev-3694	1087	13	to	to	ADP
inlawrev-3694	1087	14	the	the	DET
inlawrev-3694	1087	15	relevant	relevant	ADJ
inlawrev-3694	1087	16	legal	legal	ADJ
inlawrev-3694	1087	17	standard	standard	NOUN
inlawrev-3694	1087	18	for	for	ADP
inlawrev-3694	1087	19	purposes	purpose	NOUN
inlawrev-3694	1087	20	of	of	ADP
inlawrev-3694	1087	21	the	the	DET
inlawrev-3694	1087	22	ethical	ethical	ADJ
inlawrev-3694	1087	23	rules	rule	NOUN
inlawrev-3694	1087	24	.	.	PUNCT
inlawrev-3694	1088	1	also	also	ADV
inlawrev-3694	1088	2	absent	absent	ADJ
inlawrev-3694	1088	3	from	from	ADP
inlawrev-3694	1088	4	the	the	DET
inlawrev-3694	1088	5	existing	exist	VERB
inlawrev-3694	1088	6	regulations	regulation	NOUN
inlawrev-3694	1088	7	are	be	AUX
inlawrev-3694	1088	8	any	any	DET
inlawrev-3694	1088	9	sanctions	sanction	NOUN
inlawrev-3694	1088	10	for	for	ADP
inlawrev-3694	1088	11	issuance	issuance	NOUN
inlawrev-3694	1088	12	of	of	ADP
inlawrev-3694	1088	13	267	267	NUM
inlawrev-3694	1088	14	.	.	PUNCT
inlawrev-3694	1089	1	i	i	PRON
inlawrev-3694	1089	2	d.	d.	PROPN
inlawrev-3694	1089	3	§	§	PROPN
inlawrev-3694	1089	4	10.35(c)(l)(ii)-(iii	10.35(c)(l)(ii)-(iii	NUM
inlawrev-3694	1089	5	)	)	PUNCT
inlawrev-3694	1089	6	.	.	PUNCT
inlawrev-3694	1090	1	268	268	NUM
inlawrev-3694	1090	2	.	.	PUNCT
inlawrev-3694	1091	1	i	i	PRON
inlawrev-3694	1091	2	d.	d.	PROPN
inlawrev-3694	1091	3	§	§	PROPN
inlawrev-3694	1091	4	10.35(c)(2	10.35(c)(2	NUM
inlawrev-3694	1091	5	)	)	PUNCT
inlawrev-3694	1091	6	.	.	PUNCT
inlawrev-3694	1092	1	269	269	NUM
inlawrev-3694	1092	2	.	.	PUNCT
inlawrev-3694	1093	1	i	i	PRON
inlawrev-3694	1093	2	d.	d.	PROPN
inlawrev-3694	1093	3	§	§	PROPN
inlawrev-3694	1093	4	10.35(c	10.35(c	PROPN
inlawrev-3694	1093	5	)	)	PUNCT
inlawrev-3694	1093	6	.	.	PUNCT
inlawrev-3694	1094	1	338	338	NUM
inlawrev-3694	1094	2	indiana	indiana	PROPN
inlawrev-3694	1094	3	law	law	PROPN
inlawrev-3694	1094	4	review	review	NOUN
inlawrev-3694	1094	5	[	[	X
inlawrev-3694	1094	6	vol	vol	NOUN
inlawrev-3694	1094	7	.	.	PUNCT
inlawrev-3694	1094	8	38:295	38:295	NUM
inlawrev-3694	1094	9	a	a	DET
inlawrev-3694	1094	10	tax	tax	NOUN
inlawrev-3694	1094	11	shelter	shelter	NOUN
inlawrev-3694	1094	12	opinion	opinion	NOUN
inlawrev-3694	1094	13	that	that	PRON
inlawrev-3694	1094	14	improperly	improperly	ADV
inlawrev-3694	1094	15	concludes	conclude	VERB
inlawrev-3694	1094	16	that	that	SCONJ
inlawrev-3694	1094	17	the	the	DET
inlawrev-3694	1094	18	transaction	transaction	NOUN
inlawrev-3694	1094	19	has	have	VERB
inlawrev-3694	1094	20	either	either	CCONJ
inlawrev-3694	1094	21	economic	economic	ADJ
inlawrev-3694	1094	22	substance	substance	NOUN
inlawrev-3694	1094	23	and/or	and/or	CCONJ
inlawrev-3694	1094	24	a	a	DET
inlawrev-3694	1094	25	legitimate	legitimate	ADJ
inlawrev-3694	1094	26	nontax	nontax	NOUN
inlawrev-3694	1094	27	business	business	NOUN
inlawrev-3694	1094	28	purpose	purpose	NOUN
inlawrev-3694	1094	29	.	.	PUNCT
inlawrev-3694	1095	1	apparently	apparently	ADV
inlawrev-3694	1095	2	recognizing	recognize	VERB
inlawrev-3694	1095	3	the	the	DET
inlawrev-3694	1095	4	absence	absence	NOUN
inlawrev-3694	1095	5	of	of	ADP
inlawrev-3694	1095	6	any	any	DET
inlawrev-3694	1095	7	monetary	monetary	ADJ
inlawrev-3694	1095	8	sanctions	sanction	NOUN
inlawrev-3694	1095	9	in	in	ADP
inlawrev-3694	1095	10	the	the	DET
inlawrev-3694	1095	11	regulations	regulation	NOUN
inlawrev-3694	1095	12	or	or	CCONJ
inlawrev-3694	1095	13	a	a	DET
inlawrev-3694	1095	14	lack	lack	NOUN
inlawrev-3694	1095	15	of	of	ADP
inlawrev-3694	1095	16	any	any	DET
inlawrev-3694	1095	17	authority	authority	NOUN
inlawrev-3694	1095	18	to	to	ADP
inlawrev-3694	1095	19	sanction	sanction	NOUN
inlawrev-3694	1095	20	practitioners	practitioner	NOUN
inlawrev-3694	1095	21	,	,	PUNCT
inlawrev-3694	1095	22	congress	congress	PROPN
inlawrev-3694	1095	23	did	do	AUX
inlawrev-3694	1095	24	in	in	ADP
inlawrev-3694	1095	25	fact	fact	NOUN
inlawrev-3694	1095	26	amend	amend	VERB
inlawrev-3694	1095	27	§	§	PROPN
inlawrev-3694	1095	28	330(b	330(b	PROPN
inlawrev-3694	1095	29	)	)	PUNCT
inlawrev-3694	1095	30	of	of	ADP
inlawrev-3694	1095	31	title	title	NOUN
inlawrev-3694	1095	32	3	3	NUM
inlawrev-3694	1095	33	1	1	NUM
inlawrev-3694	1095	34	via	via	ADP
inlawrev-3694	1095	35	the	the	DET
inlawrev-3694	1095	36	jobs	job	NOUN
inlawrev-3694	1095	37	act	act	VERB
inlawrev-3694	1095	38	to	to	PART
inlawrev-3694	1095	39	authorize	authorize	VERB
inlawrev-3694	1095	40	the	the	DET
inlawrev-3694	1095	41	secretary	secretary	NOUN
inlawrev-3694	1095	42	to	to	PART
inlawrev-3694	1095	43	impose	impose	VERB
inlawrev-3694	1095	44	a	a	DET
inlawrev-3694	1095	45	monetary	monetary	ADJ
inlawrev-3694	1095	46	penalty	penalty	NOUN
inlawrev-3694	1095	47	on	on	ADP
inlawrev-3694	1095	48	individuals	individual	NOUN
inlawrev-3694	1095	49	practicing	practice	VERB
inlawrev-3694	1095	50	in	in	ADP
inlawrev-3694	1095	51	front	front	NOUN
inlawrev-3694	1095	52	of	of	ADP
inlawrev-3694	1095	53	the	the	DET
inlawrev-3694	1095	54	treasury	treasury	NOUN
inlawrev-3694	1095	55	department.^^^	department.^^^	PROPN
inlawrev-3694	1095	56	section	section	NOUN
inlawrev-3694	1095	57	330(b	330(b	PROPN
inlawrev-3694	1095	58	)	)	PUNCT
inlawrev-3694	1095	59	now	now	ADV
inlawrev-3694	1095	60	specifically	specifically	ADV
inlawrev-3694	1095	61	provides	provide	VERB
inlawrev-3694	1095	62	:	:	PUNCT
inlawrev-3694	1095	63	the	the	DET
inlawrev-3694	1095	64	secretary	secretary	NOUN
inlawrev-3694	1095	65	may	may	AUX
inlawrev-3694	1095	66	impose	impose	VERB
inlawrev-3694	1095	67	a	a	DET
inlawrev-3694	1095	68	monetary	monetary	ADJ
inlawrev-3694	1095	69	penalty	penalty	NOUN
inlawrev-3694	1095	70	on	on	ADP
inlawrev-3694	1095	71	any	any	DET
inlawrev-3694	1095	72	representative	representative	NOUN
inlawrev-3694	1095	73	described	describe	VERB
inlawrev-3694	1095	74	in	in	ADP
inlawrev-3694	1095	75	the	the	DET
inlawrev-3694	1095	76	preceding	precede	VERB
inlawrev-3694	1095	77	sentence	sentence	NOUN
inlawrev-3694	1095	78	.	.	PUNCT
inlawrev-3694	1096	1	if	if	SCONJ
inlawrev-3694	1096	2	the	the	DET
inlawrev-3694	1096	3	representative	representative	NOUN
inlawrev-3694	1096	4	was	be	AUX
inlawrev-3694	1096	5	acting	act	VERB
inlawrev-3694	1096	6	on	on	ADP
inlawrev-3694	1096	7	behalf	behalf	NOUN
inlawrev-3694	1096	8	of	of	ADP
inlawrev-3694	1096	9	an	an	DET
inlawrev-3694	1096	10	employer	employer	NOUN
inlawrev-3694	1096	11	or	or	CCONJ
inlawrev-3694	1096	12	any	any	DET
inlawrev-3694	1096	13	firm	firm	ADJ
inlawrev-3694	1096	14	or	or	CCONJ
inlawrev-3694	1096	15	other	other	ADJ
inlawrev-3694	1096	16	entity	entity	NOUN
inlawrev-3694	1096	17	in	in	ADP
inlawrev-3694	1096	18	connection	connection	NOUN
inlawrev-3694	1096	19	with	with	ADP
inlawrev-3694	1096	20	the	the	DET
inlawrev-3694	1096	21	conduct	conduct	NOUN
inlawrev-3694	1096	22	giving	give	VERB
inlawrev-3694	1096	23	rise	rise	NOUN
inlawrev-3694	1096	24	to	to	ADP
inlawrev-3694	1096	25	such	such	ADJ
inlawrev-3694	1096	26	penalty	penalty	NOUN
inlawrev-3694	1096	27	,	,	PUNCT
inlawrev-3694	1096	28	the	the	DET
inlawrev-3694	1096	29	secretary	secretary	NOUN
inlawrev-3694	1096	30	may	may	AUX
inlawrev-3694	1096	31	impose	impose	VERB
inlawrev-3694	1096	32	a	a	DET
inlawrev-3694	1096	33	monetary	monetary	ADJ
inlawrev-3694	1096	34	penalty	penalty	NOUN
inlawrev-3694	1096	35	on	on	ADP
inlawrev-3694	1096	36	such	such	ADJ
inlawrev-3694	1096	37	employer	employer	NOUN
inlawrev-3694	1096	38	,	,	PUNCT
inlawrev-3694	1096	39	firm	firm	ADJ
inlawrev-3694	1096	40	,	,	PUNCT
inlawrev-3694	1096	41	or	or	CCONJ
inlawrev-3694	1096	42	entity	entity	NOUN
inlawrev-3694	1096	43	if	if	SCONJ
inlawrev-3694	1096	44	it	it	PRON
inlawrev-3694	1096	45	knew	know	VERB
inlawrev-3694	1096	46	,	,	PUNCT
inlawrev-3694	1096	47	or	or	CCONJ
inlawrev-3694	1096	48	reasonably	reasonably	ADV
inlawrev-3694	1096	49	should	should	AUX
inlawrev-3694	1096	50	have	have	AUX
inlawrev-3694	1096	51	known	know	VERB
inlawrev-3694	1096	52	,	,	PUNCT
inlawrev-3694	1096	53	of	of	ADP
inlawrev-3694	1096	54	such	such	ADJ
inlawrev-3694	1096	55	conduct	conduct	NOUN
inlawrev-3694	1096	56	.	.	PUNCT
inlawrev-3694	1097	1	such	such	ADJ
inlawrev-3694	1097	2	penalty	penalty	NOUN
inlawrev-3694	1097	3	shall	shall	AUX
inlawrev-3694	1097	4	not	not	PART
inlawrev-3694	1097	5	exceed	exceed	VERB
inlawrev-3694	1097	6	the	the	DET
inlawrev-3694	1097	7	gross	gross	ADJ
inlawrev-3694	1097	8	income	income	NOUN
inlawrev-3694	1097	9	derived	derive	VERB
inlawrev-3694	1097	10	(	(	PUNCT
inlawrev-3694	1097	11	or	or	CCONJ
inlawrev-3694	1097	12	to	to	PART
inlawrev-3694	1097	13	be	be	AUX
inlawrev-3694	1097	14	derived	derive	VERB
inlawrev-3694	1097	15	)	)	PUNCT
inlawrev-3694	1097	16	from	from	ADP
inlawrev-3694	1097	17	the	the	DET
inlawrev-3694	1097	18	conduct	conduct	NOUN
inlawrev-3694	1097	19	giving	give	VERB
inlawrev-3694	1097	20	rise	rise	NOUN
inlawrev-3694	1097	21	to	to	ADP
inlawrev-3694	1097	22	the	the	DET
inlawrev-3694	1097	23	penalty	penalty	NOUN
inlawrev-3694	1097	24	and	and	CCONJ
inlawrev-3694	1097	25	may	may	AUX
inlawrev-3694	1097	26	be	be	AUX
inlawrev-3694	1097	27	in	in	ADP
inlawrev-3694	1097	28	addition	addition	NOUN
inlawrev-3694	1097	29	to	to	ADP
inlawrev-3694	1097	30	,	,	PUNCT
inlawrev-3694	1097	31	or	or	CCONJ
inlawrev-3694	1097	32	in	in	ADP
inlawrev-3694	1097	33	lieu	lieu	NOUN
inlawrev-3694	1097	34	of	of	ADP
inlawrev-3694	1097	35	,	,	PUNCT
inlawrev-3694	1097	36	any	any	DET
inlawrev-3694	1097	37	suspension	suspension	NOUN
inlawrev-3694	1097	38	,	,	PUNCT
inlawrev-3694	1097	39	disbarment	disbarment	NOUN
inlawrev-3694	1097	40	,	,	PUNCT
inlawrev-3694	1097	41	or	or	CCONJ
inlawrev-3694	1097	42	censure	censure	NOUN
inlawrev-3694	1097	43	of	of	ADP
inlawrev-3694	1097	44	the	the	DET
inlawrev-3694	1097	45	representative.^^	representative.^^	NOUN
inlawrev-3694	1097	46	^	^	PUNCT
inlawrev-3694	1097	47	importantly	importantly	ADV
inlawrev-3694	1097	48	,	,	PUNCT
inlawrev-3694	1097	49	the	the	DET
inlawrev-3694	1097	50	sanction	sanction	NOUN
inlawrev-3694	1097	51	is	be	AUX
inlawrev-3694	1097	52	limited	limit	VERB
inlawrev-3694	1097	53	to	to	ADP
inlawrev-3694	1097	54	situations	situation	NOUN
inlawrev-3694	1097	55	where	where	SCONJ
inlawrev-3694	1097	56	the	the	DET
inlawrev-3694	1097	57	practitioner	practitioner	NOUN
inlawrev-3694	1097	58	is	be	AUX
inlawrev-3694	1097	59	found	find	VERB
inlawrev-3694	1097	60	to	to	PART
inlawrev-3694	1097	61	be	be	AUX
inlawrev-3694	1097	62	incompetent	incompetent	ADJ
inlawrev-3694	1097	63	,	,	PUNCT
inlawrev-3694	1097	64	disreputable	disreputable	ADJ
inlawrev-3694	1097	65	,	,	PUNCT
inlawrev-3694	1097	66	in	in	ADP
inlawrev-3694	1097	67	violation	violation	NOUN
inlawrev-3694	1097	68	of	of	ADP
inlawrev-3694	1097	69	regulations	regulation	NOUN
inlawrev-3694	1097	70	prescribed	prescribe	VERB
inlawrev-3694	1097	71	under	under	ADP
inlawrev-3694	1097	72	circular	circular	ADJ
inlawrev-3694	1097	73	230	230	NUM
inlawrev-3694	1097	74	,	,	PUNCT
inlawrev-3694	1097	75	or	or	CCONJ
inlawrev-3694	1097	76	who	who	PRON
inlawrev-3694	1097	77	is	be	AUX
inlawrev-3694	1097	78	found	find	VERB
inlawrev-3694	1097	79	to	to	PART
inlawrev-3694	1097	80	have	have	AUX
inlawrev-3694	1097	81	willfully	willfully	ADV
inlawrev-3694	1097	82	and	and	CCONJ
inlawrev-3694	1097	83	knowingly	knowingly	ADV
inlawrev-3694	1097	84	threatened	threaten	VERB
inlawrev-3694	1097	85	or	or	CCONJ
inlawrev-3694	1097	86	mislead	mislead	VERB
inlawrev-3694	1097	87	the	the	DET
inlawrev-3694	1097	88	person	person	NOUN
inlawrev-3694	1097	89	being	be	AUX
inlawrev-3694	1097	90	represented	represent	VERB
inlawrev-3694	1097	91	with	with	ADP
inlawrev-3694	1097	92	intent	intent	NOUN
inlawrev-3694	1097	93	to	to	ADP
inlawrev-3694	1097	94	defraud.^^^	defraud.^^^	PROPN
inlawrev-3694	1097	95	while	while	SCONJ
inlawrev-3694	1097	96	no	no	DET
inlawrev-3694	1097	97	regulatory	regulatory	ADJ
inlawrev-3694	1097	98	guidance	guidance	NOUN
inlawrev-3694	1097	99	has	have	AUX
inlawrev-3694	1097	100	yet	yet	ADV
inlawrev-3694	1097	101	been	be	AUX
inlawrev-3694	1097	102	issued	issue	VERB
inlawrev-3694	1097	103	in	in	ADP
inlawrev-3694	1097	104	relation	relation	NOUN
inlawrev-3694	1097	105	to	to	ADP
inlawrev-3694	1097	106	the	the	DET
inlawrev-3694	1097	107	amendment	amendment	NOUN
inlawrev-3694	1097	108	,	,	PUNCT
inlawrev-3694	1097	109	it	it	PRON
inlawrev-3694	1097	110	is	be	AUX
inlawrev-3694	1097	111	clear	clear	ADJ
inlawrev-3694	1097	112	that	that	SCONJ
inlawrev-3694	1097	113	the	the	DET
inlawrev-3694	1097	114	secretary	secretary	NOUN
inlawrev-3694	1097	115	of	of	ADP
inlawrev-3694	1097	116	the	the	DET
inlawrev-3694	1097	117	treasury	treasury	NOUN
inlawrev-3694	1097	118	now	now	ADV
inlawrev-3694	1097	119	has	have	VERB
inlawrev-3694	1097	120	authority	authority	NOUN
inlawrev-3694	1097	121	to	to	PART
inlawrev-3694	1097	122	impose	impose	VERB
inlawrev-3694	1097	123	a	a	DET
inlawrev-3694	1097	124	monetary	monetary	ADJ
inlawrev-3694	1097	125	sanction	sanction	NOUN
inlawrev-3694	1097	126	on	on	ADP
inlawrev-3694	1097	127	those	those	PRON
inlawrev-3694	1097	128	who	who	PRON
inlawrev-3694	1097	129	practice	practice	VERB
inlawrev-3694	1097	130	in	in	ADP
inlawrev-3694	1097	131	front	front	NOUN
inlawrev-3694	1097	132	of	of	ADP
inlawrev-3694	1097	133	the	the	DET
inlawrev-3694	1097	134	irs	irs	PROPN
inlawrev-3694	1097	135	.	.	PUNCT
inlawrev-3694	1098	1	to	to	ADP
inlawrev-3694	1098	2	the	the	DET
inlawrev-3694	1098	3	extent	extent	NOUN
inlawrev-3694	1098	4	that	that	PRON
inlawrev-3694	1098	5	would	would	AUX
inlawrev-3694	1098	6	-	-	PUNCT
inlawrev-3694	1098	7	be	be	AUX
inlawrev-3694	1098	8	tax	tax	NOUN
inlawrev-3694	1098	9	shelter	shelter	NOUN
inlawrev-3694	1098	10	promoters	promoter	NOUN
inlawrev-3694	1098	11	can	can	AUX
inlawrev-3694	1098	12	be	be	AUX
inlawrev-3694	1098	13	held	hold	VERB
inlawrev-3694	1098	14	liable	liable	ADJ
inlawrev-3694	1098	15	for	for	ADP
inlawrev-3694	1098	16	the	the	DET
inlawrev-3694	1098	17	sanctions	sanction	NOUN
inlawrev-3694	1098	18	up	up	ADP
inlawrev-3694	1098	19	to	to	ADP
inlawrev-3694	1098	20	an	an	DET
inlawrev-3694	1098	21	amount	amount	NOUN
inlawrev-3694	1098	22	equal	equal	ADJ
inlawrev-3694	1098	23	to	to	ADP
inlawrev-3694	1098	24	one	one	NUM
inlawrev-3694	1098	25	hundred	hundred	NUM
inlawrev-3694	1098	26	percent	percent	NOUN
inlawrev-3694	1098	27	of	of	ADP
inlawrev-3694	1098	28	the	the	DET
inlawrev-3694	1098	29	fees	fee	NOUN
inlawrev-3694	1098	30	collected	collect	VERB
inlawrev-3694	1098	31	,	,	PUNCT
inlawrev-3694	1098	32	this	this	DET
inlawrev-3694	1098	33	sanction	sanction	NOUN
inlawrev-3694	1098	34	in	in	ADP
inlawrev-3694	1098	35	and	and	CCONJ
inlawrev-3694	1098	36	of	of	ADP
inlawrev-3694	1098	37	itself	itself	PRON
inlawrev-3694	1098	38	may	may	AUX
inlawrev-3694	1098	39	operate	operate	VERB
inlawrev-3694	1098	40	to	to	PART
inlawrev-3694	1098	41	dissuade	dissuade	VERB
inlawrev-3694	1098	42	promoters	promoter	NOUN
inlawrev-3694	1098	43	much	much	ADV
inlawrev-3694	1098	44	more	more	ADJ
inlawrev-3694	1098	45	than	than	ADP
inlawrev-3694	1098	46	the	the	DET
inlawrev-3694	1098	47	new	new	ADJ
inlawrev-3694	1098	48	penalty	penalty	NOUN
inlawrev-3694	1098	49	provisions	provision	NOUN
inlawrev-3694	1098	50	within	within	ADP
inlawrev-3694	1098	51	the	the	DET
inlawrev-3694	1098	52	jobs	job	NOUN
inlawrev-3694	1098	53	act	act	PROPN
inlawrev-3694	1098	54	.	.	PUNCT
inlawrev-3694	1099	1	other	other	ADJ
inlawrev-3694	1099	2	than	than	ADP
inlawrev-3694	1099	3	the	the	DET
inlawrev-3694	1099	4	possibility	possibility	NOUN
inlawrev-3694	1099	5	of	of	ADP
inlawrev-3694	1099	6	being	be	AUX
inlawrev-3694	1099	7	sanctioned	sanction	VERB
inlawrev-3694	1099	8	under	under	ADP
inlawrev-3694	1099	9	amended	amend	VERB
inlawrev-3694	1099	10	§	§	PROPN
inlawrev-3694	1099	11	330	330	NUM
inlawrev-3694	1099	12	,	,	PUNCT
inlawrev-3694	1099	13	there	there	PRON
inlawrev-3694	1099	14	is	be	VERB
inlawrev-3694	1099	15	little	little	ADJ
inlawrev-3694	1099	16	in	in	ADP
inlawrev-3694	1099	17	the	the	DET
inlawrev-3694	1099	18	amendments	amendment	NOUN
inlawrev-3694	1099	19	to	to	PART
inlawrev-3694	1099	20	circular	circular	VERB
inlawrev-3694	1099	21	230	230	NUM
inlawrev-3694	1099	22	that	that	PRON
inlawrev-3694	1099	23	will	will	AUX
inlawrev-3694	1099	24	deter	deter	VERB
inlawrev-3694	1099	25	practitioners	practitioner	NOUN
inlawrev-3694	1099	26	from	from	ADP
inlawrev-3694	1099	27	issuing	issue	VERB
inlawrev-3694	1099	28	tax	tax	NOUN
inlawrev-3694	1099	29	shelter	shelter	NOUN
inlawrev-3694	1099	30	opinions	opinion	NOUN
inlawrev-3694	1099	31	that	that	PRON
inlawrev-3694	1099	32	meet	meet	VERB
inlawrev-3694	1099	33	the	the	DET
inlawrev-3694	1099	34	requirements	requirement	NOUN
inlawrev-3694	1099	35	of	of	ADP
inlawrev-3694	1099	36	section	section	NOUN
inlawrev-3694	1099	37	10.35	10.35	NUM
inlawrev-3694	1099	38	but	but	CCONJ
inlawrev-3694	1099	39	do	do	AUX
inlawrev-3694	1099	40	not	not	PART
inlawrev-3694	1099	41	meet	meet	VERB
inlawrev-3694	1099	42	the	the	DET
inlawrev-3694	1099	43	applicablejudicial	applicablejudicial	ADJ
inlawrev-3694	1099	44	standards	standard	NOUN
inlawrev-3694	1099	45	.	.	PUNCT
inlawrev-3694	1100	1	worse	bad	ADJ
inlawrev-3694	1100	2	yet	yet	ADV
inlawrev-3694	1100	3	,	,	PUNCT
inlawrev-3694	1100	4	the	the	DET
inlawrev-3694	1100	5	current	current	ADJ
inlawrev-3694	1100	6	standards	standard	NOUN
inlawrev-3694	1100	7	under	under	ADP
inlawrev-3694	1100	8	circular	circular	ADJ
inlawrev-3694	1100	9	230	230	NUM
inlawrev-3694	1100	10	are	be	AUX
inlawrev-3694	1100	11	less	less	ADV
inlawrev-3694	1100	12	stringent	stringent	ADJ
inlawrev-3694	1100	13	than	than	ADP
inlawrev-3694	1100	14	requirements	requirement	NOUN
inlawrev-3694	1100	15	under	under	ADP
inlawrev-3694	1100	16	the	the	DET
inlawrev-3694	1100	17	jobs	job	NOUN
inlawrev-3694	1100	18	act	act	VERB
inlawrev-3694	1100	19	in	in	ADP
inlawrev-3694	1100	20	relation	relation	NOUN
inlawrev-3694	1100	21	to	to	ADP
inlawrev-3694	1100	22	opinions	opinion	NOUN
inlawrev-3694	1100	23	issued	issue	VERB
inlawrev-3694	1100	24	by	by	ADP
inlawrev-3694	1100	25	tax	tax	NOUN
inlawrev-3694	1100	26	advisors	advisor	NOUN
inlawrev-3694	1100	27	that	that	PRON
inlawrev-3694	1100	28	will	will	AUX
inlawrev-3694	1100	29	support	support	VERB
inlawrev-3694	1100	30	an	an	DET
inlawrev-3694	1100	31	argument	argument	NOUN
inlawrev-3694	1100	32	that	that	SCONJ
inlawrev-3694	1100	33	the	the	DET
inlawrev-3694	1100	34	taxpayer	taxpayer	NOUN
inlawrev-3694	1100	35	meets	meet	VERB
inlawrev-3694	1100	36	the	the	DET
inlawrev-3694	1100	37	reasonable	reasonable	ADJ
inlawrev-3694	1100	38	cause	cause	NOUN
inlawrev-3694	1100	39	exception	exception	NOUN
inlawrev-3694	1100	40	.	.	PUNCT
inlawrev-3694	1101	1	v.	v.	ADP
inlawrev-3694	1101	2	proposed	propose	VERB
inlawrev-3694	1101	3	solution	solution	NOUN
inlawrev-3694	1101	4	on	on	ADP
inlawrev-3694	1101	5	january	january	PROPN
inlawrev-3694	1101	6	3	3	NUM
inlawrev-3694	1101	7	1	1	NUM
inlawrev-3694	1101	8	,	,	PUNCT
inlawrev-3694	1101	9	2004	2004	NUM
inlawrev-3694	1101	10	,	,	PUNCT
inlawrev-3694	1101	11	the	the	DET
inlawrev-3694	1101	12	chief	chief	NOUN
inlawrev-3694	1101	13	of	of	ADP
inlawrev-3694	1101	14	staff	staff	NOUN
inlawrev-3694	1101	15	of	of	ADP
inlawrev-3694	1101	16	the	the	DET
inlawrev-3694	1101	17	joint	joint	ADJ
inlawrev-3694	1101	18	committee	committee	NOUN
inlawrev-3694	1101	19	on	on	ADP
inlawrev-3694	1101	20	taxation	taxation	NOUN
inlawrev-3694	1101	21	(	(	PUNCT
inlawrev-3694	1101	22	the	the	DET
inlawrev-3694	1101	23	"	"	PUNCT
inlawrev-3694	1101	24	chief	chief	NOUN
inlawrev-3694	1101	25	of	of	ADP
inlawrev-3694	1101	26	staff	staff	NOUN
inlawrev-3694	1101	27	)	)	PUNCT
inlawrev-3694	1101	28	asked	ask	VERB
inlawrev-3694	1101	29	members	member	NOUN
inlawrev-3694	1101	30	of	of	ADP
inlawrev-3694	1101	31	the	the	DET
inlawrev-3694	1101	32	american	american	PROPN
inlawrev-3694	1101	33	bar	bar	PROPN
inlawrev-3694	1101	34	association	association	NOUN
inlawrev-3694	1101	35	section	section	NOUN
inlawrev-3694	1101	36	of	of	ADP
inlawrev-3694	1101	37	taxation	taxation	NOUN
inlawrev-3694	1101	38	to	to	PART
inlawrev-3694	1101	39	comment	comment	VERB
inlawrev-3694	1101	40	upon	upon	SCONJ
inlawrev-3694	1101	41	how	how	SCONJ
inlawrev-3694	1101	42	lawmakers	lawmaker	NOUN
inlawrev-3694	1101	43	should	should	AUX
inlawrev-3694	1101	44	address	address	VERB
inlawrev-3694	1101	45	tax	tax	NOUN
inlawrev-3694	1101	46	shelter	shelter	NOUN
inlawrev-3694	1101	47	270	270	NUM
inlawrev-3694	1101	48	.	.	PUNCT
inlawrev-3694	1102	1	see	see	VERB
inlawrev-3694	1102	2	31	31	NUM
inlawrev-3694	1102	3	u.s.c	u.s.c	ADJ
inlawrev-3694	1102	4	.	.	PUNCT
inlawrev-3694	1103	1	§	§	PROPN
inlawrev-3694	1103	2	330(b	330(b	PROPN
inlawrev-3694	1103	3	)	)	PUNCT
inlawrev-3694	1103	4	(	(	PUNCT
inlawrev-3694	1103	5	west	west	NOUN
inlawrev-3694	1103	6	,	,	PUNCT
inlawrev-3694	1103	7	westlaw	westlaw	NOUN
inlawrev-3694	1103	8	through	through	ADP
inlawrev-3694	1103	9	p.l	p.l	PROPN
inlawrev-3694	1103	10	.	.	PROPN
inlawrev-3694	1103	11	109	109	NUM
inlawrev-3694	1103	12	-	-	SYM
inlawrev-3694	1103	13	2	2	NUM
inlawrev-3694	1103	14	,	,	PUNCT
inlawrev-3694	1103	15	feb	feb	PROPN
inlawrev-3694	1103	16	.	.	PROPN
inlawrev-3694	1103	17	18	18	NUM
inlawrev-3694	1103	18	,	,	PUNCT
inlawrev-3694	1103	19	2005	2005	NUM
inlawrev-3694	1103	20	)	)	PUNCT
inlawrev-3694	1103	21	.	.	PUNCT
inlawrev-3694	1104	1	271	271	NUM
inlawrev-3694	1104	2	.	.	PUNCT
inlawrev-3694	1105	1	i	i	PRON
inlawrev-3694	1105	2	d.	d.	PROPN
inlawrev-3694	1105	3	272	272	NUM
inlawrev-3694	1105	4	.	.	PUNCT
inlawrev-3694	1106	1	i	i	PRON
inlawrev-3694	1106	2	d.	d.	PROPN
inlawrev-3694	1106	3	2005	2005	NUM
inlawrev-3694	1106	4	]	]	PUNCT
inlawrev-3694	1106	5	tax	tax	NOUN
inlawrev-3694	1106	6	motivated	motivate	VERB
inlawrev-3694	1106	7	transactions	transaction	NOUN
inlawrev-3694	1106	8	339	339	NUM
inlawrev-3694	1106	9	transactions.^^^	transactions.^^^	NOUN
inlawrev-3694	1106	10	in	in	ADP
inlawrev-3694	1106	11	his	his	PRON
inlawrev-3694	1106	12	speech	speech	NOUN
inlawrev-3694	1106	13	,	,	PUNCT
inlawrev-3694	1106	14	the	the	DET
inlawrev-3694	1106	15	chief	chief	NOUN
inlawrev-3694	1106	16	of	of	ADP
inlawrev-3694	1106	17	staff	staff	NOUN
inlawrev-3694	1106	18	indicated	indicate	VERB
inlawrev-3694	1106	19	that	that	SCONJ
inlawrev-3694	1106	20	disclosure	disclosure	NOUN
inlawrev-3694	1106	21	is	be	AUX
inlawrev-3694	1106	22	not	not	PART
inlawrev-3694	1106	23	enough	enough	ADJ
inlawrev-3694	1106	24	to	to	PART
inlawrev-3694	1106	25	tackle	tackle	VERB
inlawrev-3694	1106	26	the	the	DET
inlawrev-3694	1106	27	kinds	kind	NOUN
inlawrev-3694	1106	28	of	of	ADP
inlawrev-3694	1106	29	tax	tax	NOUN
inlawrev-3694	1106	30	shelters	shelter	NOUN
inlawrev-3694	1106	31	that	that	PRON
inlawrev-3694	1106	32	are	be	AUX
inlawrev-3694	1106	33	being	be	AUX
inlawrev-3694	1106	34	marketed.^^^	marketed.^^^	PROPN
inlawrev-3694	1106	35	he	he	PRON
inlawrev-3694	1106	36	indicated	indicate	VERB
inlawrev-3694	1106	37	that	that	SCONJ
inlawrev-3694	1106	38	a	a	DET
inlawrev-3694	1106	39	substantive	substantive	ADJ
inlawrev-3694	1106	40	change	change	NOUN
inlawrev-3694	1106	41	in	in	ADP
inlawrev-3694	1106	42	the	the	DET
inlawrev-3694	1106	43	law	law	NOUN
inlawrev-3694	1106	44	is	be	AUX
inlawrev-3694	1106	45	required	require	VERB
inlawrev-3694	1106	46	and	and	CCONJ
inlawrev-3694	1106	47	the	the	DET
inlawrev-3694	1106	48	change	change	NOUN
inlawrev-3694	1106	49	should	should	AUX
inlawrev-3694	1106	50	take	take	VERB
inlawrev-3694	1106	51	the	the	DET
inlawrev-3694	1106	52	form	form	NOUN
inlawrev-3694	1106	53	of	of	ADP
inlawrev-3694	1106	54	a	a	DET
inlawrev-3694	1106	55	general	general	ADJ
inlawrev-3694	1106	56	standard	standard	NOUN
inlawrev-3694	1106	57	rather	rather	ADV
inlawrev-3694	1106	58	than	than	ADP
inlawrev-3694	1106	59	a	a	DET
inlawrev-3694	1106	60	specific	specific	ADJ
inlawrev-3694	1106	61	rule	rule	NOUN
inlawrev-3694	1106	62	.	.	PUNCT
inlawrev-3694	1107	1	the	the	DET
inlawrev-3694	1107	2	chief	chief	NOUN
inlawrev-3694	1107	3	of	of	ADP
inlawrev-3694	1107	4	staff	staff	NOUN
inlawrev-3694	1107	5	indicated	indicate	VERB
inlawrev-3694	1107	6	that	that	SCONJ
inlawrev-3694	1107	7	standards	standard	NOUN
inlawrev-3694	1107	8	are	be	AUX
inlawrev-3694	1107	9	deficient	deficient	ADJ
inlawrev-3694	1107	10	because	because	SCONJ
inlawrev-3694	1107	11	they	they	PRON
inlawrev-3694	1107	12	lack	lack	VERB
inlawrev-3694	1107	13	certainty	certainty	NOUN
inlawrev-3694	1107	14	and	and	CCONJ
inlawrev-3694	1107	15	involve	involve	VERB
inlawrev-3694	1107	16	discretion.^^^	discretion.^^^	PROPN
inlawrev-3694	1107	17	finally	finally	ADV
inlawrev-3694	1107	18	,	,	PUNCT
inlawrev-3694	1107	19	he	he	PRON
inlawrev-3694	1107	20	indicated	indicate	VERB
inlawrev-3694	1107	21	that	that	SCONJ
inlawrev-3694	1107	22	the	the	DET
inlawrev-3694	1107	23	solution	solution	NOUN
inlawrev-3694	1107	24	should	should	AUX
inlawrev-3694	1107	25	lack	lack	VERB
inlawrev-3694	1107	26	such	such	ADJ
inlawrev-3694	1107	27	disadvantages.^^^	disadvantages.^^^	NOUN
inlawrev-3694	1107	28	the	the	DET
inlawrev-3694	1107	29	new	new	ADJ
inlawrev-3694	1107	30	provisions	provision	NOUN
inlawrev-3694	1107	31	within	within	ADP
inlawrev-3694	1107	32	the	the	DET
inlawrev-3694	1107	33	jobs	job	NOUN
inlawrev-3694	1107	34	act	act	NOUN
inlawrev-3694	1107	35	do	do	AUX
inlawrev-3694	1107	36	not	not	PART
inlawrev-3694	1107	37	have	have	VERB
inlawrev-3694	1107	38	such	such	ADJ
inlawrev-3694	1107	39	qualities	quality	NOUN
inlawrev-3694	1107	40	.	.	PUNCT
inlawrev-3694	1108	1	they	they	PRON
inlawrev-3694	1108	2	do	do	AUX
inlawrev-3694	1108	3	not	not	PART
inlawrev-3694	1108	4	take	take	VERB
inlawrev-3694	1108	5	the	the	DET
inlawrev-3694	1108	6	form	form	NOUN
inlawrev-3694	1108	7	of	of	ADP
inlawrev-3694	1108	8	a	a	DET
inlawrev-3694	1108	9	general	general	ADJ
inlawrev-3694	1108	10	standard	standard	NOUN
inlawrev-3694	1108	11	.	.	PUNCT
inlawrev-3694	1109	1	rather	rather	ADV
inlawrev-3694	1109	2	,	,	PUNCT
inlawrev-3694	1109	3	they	they	PRON
inlawrev-3694	1109	4	appear	appear	VERB
inlawrev-3694	1109	5	to	to	PART
inlawrev-3694	1109	6	be	be	AUX
inlawrev-3694	1109	7	a	a	DET
inlawrev-3694	1109	8	group	group	NOUN
inlawrev-3694	1109	9	of	of	ADP
inlawrev-3694	1109	10	specific	specific	ADJ
inlawrev-3694	1109	11	rules	rule	NOUN
inlawrev-3694	1109	12	that	that	PRON
inlawrev-3694	1109	13	increase	increase	VERB
inlawrev-3694	1109	14	the	the	DET
inlawrev-3694	1109	15	focus	focus	NOUN
inlawrev-3694	1109	16	on	on	ADP
inlawrev-3694	1109	17	,	,	PUNCT
inlawrev-3694	1109	18	among	among	ADP
inlawrev-3694	1109	19	other	other	ADJ
inlawrev-3694	1109	20	things	thing	NOUN
inlawrev-3694	1109	21	,	,	PUNCT
inlawrev-3694	1109	22	disclosure	disclosure	NOUN
inlawrev-3694	1109	23	and	and	CCONJ
inlawrev-3694	1109	24	the	the	DET
inlawrev-3694	1109	25	dollar	dollar	NOUN
inlawrev-3694	1109	26	amounts	amount	VERB
inlawrev-3694	1109	27	of	of	ADP
inlawrev-3694	1109	28	the	the	DET
inlawrev-3694	1109	29	penalties	penalty	NOUN
inlawrev-3694	1109	30	.	.	PUNCT
inlawrev-3694	1110	1	^^^	^^^	ADP
inlawrev-3694	1110	2	the	the	DET
inlawrev-3694	1110	3	sham	sham	ADJ
inlawrev-3694	1110	4	transaction	transaction	NOUN
inlawrev-3694	1110	5	doctrine	doctrine	NOUN
inlawrev-3694	1110	6	contemplates	contemplate	VERB
inlawrev-3694	1110	7	a	a	DET
inlawrev-3694	1110	8	determination	determination	NOUN
inlawrev-3694	1110	9	of	of	ADP
inlawrev-3694	1110	10	whether	whether	SCONJ
inlawrev-3694	1110	11	the	the	DET
inlawrev-3694	1110	12	transaction	transaction	NOUN
inlawrev-3694	1110	13	itself	itself	PRON
inlawrev-3694	1110	14	has	have	AUX
inlawrev-3694	1110	15	economic	economic	ADJ
inlawrev-3694	1110	16	substance	substance	NOUN
inlawrev-3694	1110	17	and	and	CCONJ
inlawrev-3694	1110	18	a	a	DET
inlawrev-3694	1110	19	legitimate	legitimate	ADJ
inlawrev-3694	1110	20	nontax	nontax	NOUN
inlawrev-3694	1110	21	business	business	NOUN
inlawrev-3694	1110	22	purpose	purpose	NOUN
inlawrev-3694	1110	23	.	.	PUNCT
inlawrev-3694	1111	1	the	the	DET
inlawrev-3694	1111	2	analysis	analysis	NOUN
inlawrev-3694	1111	3	unavoidably	unavoidably	ADV
inlawrev-3694	1111	4	requires	require	VERB
inlawrev-3694	1111	5	uncertainty	uncertainty	NOUN
inlawrev-3694	1111	6	and	and	CCONJ
inlawrev-3694	1111	7	discretion	discretion	NOUN
inlawrev-3694	1111	8	.	.	PUNCT
inlawrev-3694	1112	1	tax	tax	NOUN
inlawrev-3694	1112	2	shelter	shelter	NOUN
inlawrev-3694	1112	3	opinions	opinion	NOUN
inlawrev-3694	1112	4	invariably	invariably	ADV
inlawrev-3694	1112	5	arrive	arrive	VERB
inlawrev-3694	1112	6	at	at	ADP
inlawrev-3694	1112	7	a	a	DET
inlawrev-3694	1112	8	conclusion	conclusion	NOUN
inlawrev-3694	1112	9	that	that	SCONJ
inlawrev-3694	1112	10	the	the	DET
inlawrev-3694	1112	11	proposed	propose	VERB
inlawrev-3694	1112	12	transaction	transaction	NOUN
inlawrev-3694	1112	13	more	more	ADV
inlawrev-3694	1112	14	probably	probably	ADV
inlawrev-3694	1112	15	than	than	SCONJ
inlawrev-3694	1112	16	not	not	PART
inlawrev-3694	1112	17	satisfies	satisfie	NOUN
inlawrev-3694	1112	18	either	either	ADV
inlawrev-3694	1112	19	or	or	CCONJ
inlawrev-3694	1112	20	both	both	DET
inlawrev-3694	1112	21	the	the	DET
inlawrev-3694	1112	22	business	business	NOUN
inlawrev-3694	1112	23	purpose	purpose	NOUN
inlawrev-3694	1112	24	and	and	CCONJ
inlawrev-3694	1112	25	the	the	DET
inlawrev-3694	1112	26	economic	economic	ADJ
inlawrev-3694	1112	27	substance	substance	NOUN
inlawrev-3694	1112	28	requirement	requirement	NOUN
inlawrev-3694	1112	29	.	.	PUNCT
inlawrev-3694	1113	1	but	but	CCONJ
inlawrev-3694	1113	2	in	in	ADP
inlawrev-3694	1113	3	many	many	ADJ
inlawrev-3694	1113	4	instances	instance	NOUN
inlawrev-3694	1113	5	,	,	PUNCT
inlawrev-3694	1113	6	the	the	DET
inlawrev-3694	1113	7	courts	court	NOUN
inlawrev-3694	1113	8	and	and	CCONJ
inlawrev-3694	1113	9	the	the	DET
inlawrev-3694	1113	10	irs	irs	PROPN
inlawrev-3694	1113	11	have	have	AUX
inlawrev-3694	1113	12	determined	determine	VERB
inlawrev-3694	1113	13	that	that	SCONJ
inlawrev-3694	1113	14	the	the	DET
inlawrev-3694	1113	15	very	very	ADV
inlawrev-3694	1113	16	same	same	ADJ
inlawrev-3694	1113	17	transactions	transaction	NOUN
inlawrev-3694	1113	18	opined	opine	VERB
inlawrev-3694	1113	19	upon	upon	SCONJ
inlawrev-3694	1113	20	are	be	AUX
inlawrev-3694	1113	21	abusive	abusive	ADJ
inlawrev-3694	1113	22	sham	sham	ADJ
inlawrev-3694	1113	23	transactions	transaction	NOUN
inlawrev-3694	1113	24	.	.	PUNCT
inlawrev-3694	1114	1	the	the	DET
inlawrev-3694	1114	2	facts	fact	NOUN
inlawrev-3694	1114	3	surrounding	surround	VERB
inlawrev-3694	1114	4	the	the	DET
inlawrev-3694	1114	5	development	development	NOUN
inlawrev-3694	1114	6	,	,	PUNCT
inlawrev-3694	1114	7	purchase	purchase	NOUN
inlawrev-3694	1114	8	,	,	PUNCT
inlawrev-3694	1114	9	implementation	implementation	NOUN
inlawrev-3694	1114	10	and	and	CCONJ
inlawrev-3694	1114	11	ultimate	ultimate	ADJ
inlawrev-3694	1114	12	determination	determination	NOUN
inlawrev-3694	1114	13	that	that	SCONJ
inlawrev-3694	1114	14	a	a	DET
inlawrev-3694	1114	15	tax	tax	NOUN
inlawrev-3694	1114	16	product	product	NOUN
inlawrev-3694	1114	17	is	be	AUX
inlawrev-3694	1114	18	a	a	DET
inlawrev-3694	1114	19	sham	sham	NOUN
inlawrev-3694	1114	20	occurs	occur	VERB
inlawrev-3694	1114	21	over	over	ADV
inlawrev-3694	1114	22	and	and	CCONJ
inlawrev-3694	1114	23	over	over	ADV
inlawrev-3694	1114	24	again	again	ADV
inlawrev-3694	1114	25	,	,	PUNCT
inlawrev-3694	1114	26	and	and	CCONJ
inlawrev-3694	1114	27	with	with	ADP
inlawrev-3694	1114	28	taxpayers	taxpayer	NOUN
inlawrev-3694	1114	29	historically	historically	ADV
inlawrev-3694	1114	30	avoiding	avoid	VERB
inlawrev-3694	1114	31	payment	payment	NOUN
inlawrev-3694	1114	32	of	of	ADP
inlawrev-3694	1114	33	any	any	DET
inlawrev-3694	1114	34	penalty	penalty	NOUN
inlawrev-3694	1114	35	for	for	ADP
inlawrev-3694	1114	36	engaging	engage	VERB
inlawrev-3694	1114	37	in	in	ADP
inlawrev-3694	1114	38	such	such	ADJ
inlawrev-3694	1114	39	conduct	conduct	NOUN
inlawrev-3694	1114	40	.	.	PUNCT
inlawrev-3694	1115	1	under	under	ADP
inlawrev-3694	1115	2	the	the	DET
inlawrev-3694	1115	3	new	new	ADJ
inlawrev-3694	1115	4	law	law	NOUN
inlawrev-3694	1115	5	,	,	PUNCT
inlawrev-3694	1115	6	taxpayers	taxpayer	NOUN
inlawrev-3694	1115	7	who	who	PRON
inlawrev-3694	1115	8	would	would	AUX
inlawrev-3694	1115	9	engage	engage	VERB
inlawrev-3694	1115	10	in	in	ADP
inlawrev-3694	1115	11	tax	tax	NOUN
inlawrev-3694	1115	12	motivated	motivate	VERB
inlawrev-3694	1115	13	transactions	transaction	NOUN
inlawrev-3694	1115	14	may	may	AUX
inlawrev-3694	1115	15	or	or	CCONJ
inlawrev-3694	1115	16	may	may	AUX
inlawrev-3694	1115	17	not	not	PART
inlawrev-3694	1115	18	be	be	AUX
inlawrev-3694	1115	19	more	more	ADV
inlawrev-3694	1115	20	likely	likely	ADJ
inlawrev-3694	1115	21	to	to	PART
inlawrev-3694	1115	22	obtain	obtain	VERB
inlawrev-3694	1115	23	an	an	DET
inlawrev-3694	1115	24	opinion	opinion	NOUN
inlawrev-3694	1115	25	from	from	ADP
inlawrev-3694	1115	26	a	a	DET
inlawrev-3694	1115	27	tax	tax	NOUN
inlawrev-3694	1115	28	advisor	advisor	NOUN
inlawrev-3694	1115	29	depending	depend	VERB
inlawrev-3694	1115	30	on	on	ADP
inlawrev-3694	1115	31	whether	whether	SCONJ
inlawrev-3694	1115	32	they	they	PRON
inlawrev-3694	1115	33	are	be	AUX
inlawrev-3694	1115	34	induced	induce	VERB
inlawrev-3694	1115	35	to	to	PART
inlawrev-3694	1115	36	disclose	disclose	VERB
inlawrev-3694	1115	37	under	under	ADP
inlawrev-3694	1115	38	the	the	DET
inlawrev-3694	1115	39	new	new	ADJ
inlawrev-3694	1115	40	rules	rule	NOUN
inlawrev-3694	1115	41	.	.	PUNCT
inlawrev-3694	1116	1	further	far	ADV
inlawrev-3694	1116	2	,	,	PUNCT
inlawrev-3694	1116	3	if	if	SCONJ
inlawrev-3694	1116	4	disclosure	disclosure	NOUN
inlawrev-3694	1116	5	is	be	AUX
inlawrev-3694	1116	6	made	make	VERB
inlawrev-3694	1116	7	,	,	PUNCT
inlawrev-3694	1116	8	opinions	opinion	NOUN
inlawrev-3694	1116	9	sought	seek	VERB
inlawrev-3694	1116	10	will	will	AUX
inlawrev-3694	1116	11	likely	likely	ADV
inlawrev-3694	1116	12	be	be	AUX
inlawrev-3694	1116	13	more	more	ADV
inlawrev-3694	1116	14	replete	replete	ADJ
inlawrev-3694	1116	15	with	with	ADP
inlawrev-3694	1116	16	facts	fact	NOUN
inlawrev-3694	1116	17	to	to	PART
inlawrev-3694	1116	18	support	support	VERB
inlawrev-3694	1116	19	opinion	opinion	NOUN
inlawrev-3694	1116	20	conclusions	conclusion	NOUN
inlawrev-3694	1116	21	.	.	PUNCT
inlawrev-3694	1117	1	however	however	ADV
inlawrev-3694	1117	2	,	,	PUNCT
inlawrev-3694	1117	3	even	even	ADV
inlawrev-3694	1117	4	assuming	assume	VERB
inlawrev-3694	1117	5	these	these	DET
inlawrev-3694	1117	6	desirable	desirable	ADJ
inlawrev-3694	1117	7	consequences	consequence	NOUN
inlawrev-3694	1117	8	come	come	VERB
inlawrev-3694	1117	9	to	to	PART
inlawrev-3694	1117	10	pass	pass	VERB
inlawrev-3694	1117	11	,	,	PUNCT
inlawrev-3694	1117	12	aggressive	aggressive	ADJ
inlawrev-3694	1117	13	taxpayers	taxpayer	NOUN
inlawrev-3694	1117	14	and	and	CCONJ
inlawrev-3694	1117	15	their	their	PRON
inlawrev-3694	1117	16	advisors	advisor	NOUN
inlawrev-3694	1117	17	are	be	AUX
inlawrev-3694	1117	18	likely	likely	ADJ
inlawrev-3694	1117	19	to	to	PART
inlawrev-3694	1117	20	be	be	AUX
inlawrev-3694	1117	21	more	more	ADV
inlawrev-3694	1117	22	focused	focused	ADJ
inlawrev-3694	1117	23	on	on	ADP
inlawrev-3694	1117	24	the	the	DET
inlawrev-3694	1117	25	decision	decision	NOUN
inlawrev-3694	1117	26	of	of	ADP
inlawrev-3694	1117	27	whether	whether	SCONJ
inlawrev-3694	1117	28	they	they	PRON
inlawrev-3694	1117	29	will	will	AUX
inlawrev-3694	1117	30	disclose	disclose	VERB
inlawrev-3694	1117	31	.	.	PUNCT
inlawrev-3694	1118	1	taxpayers	taxpayer	NOUN
inlawrev-3694	1118	2	may	may	AUX
inlawrev-3694	1118	3	disclose	disclose	VERB
inlawrev-3694	1118	4	and	and	CCONJ
inlawrev-3694	1118	5	argue	argue	VERB
inlawrev-3694	1118	6	that	that	SCONJ
inlawrev-3694	1118	7	the	the	DET
inlawrev-3694	1118	8	transaction	transaction	NOUN
inlawrev-3694	1118	9	is	be	AUX
inlawrev-3694	1118	10	not	not	PART
inlawrev-3694	1118	11	a	a	DET
inlawrev-3694	1118	12	sham	sham	NOUN
inlawrev-3694	1118	13	in	in	ADP
inlawrev-3694	1118	14	court	court	NOUN
inlawrev-3694	1118	15	under	under	ADP
inlawrev-3694	1118	16	the	the	DET
inlawrev-3694	1118	17	judicially	judicially	ADV
inlawrev-3694	1118	18	created	create	VERB
inlawrev-3694	1118	19	doctrines	doctrine	NOUN
inlawrev-3694	1118	20	.	.	PUNCT
inlawrev-3694	1119	1	given	give	VERB
inlawrev-3694	1119	2	the	the	DET
inlawrev-3694	1119	3	low	low	ADJ
inlawrev-3694	1119	4	threshold	threshold	NOUN
inlawrev-3694	1119	5	that	that	PRON
inlawrev-3694	1119	6	is	be	AUX
inlawrev-3694	1119	7	needed	need	VERB
inlawrev-3694	1119	8	to	to	PART
inlawrev-3694	1119	9	meet	meet	VERB
inlawrev-3694	1119	10	the	the	DET
inlawrev-3694	1119	11	economic	economic	ADJ
inlawrev-3694	1119	12	substance	substance	NOUN
inlawrev-3694	1119	13	prong	prong	NOUN
inlawrev-3694	1119	14	of	of	ADP
inlawrev-3694	1119	15	the	the	DET
inlawrev-3694	1119	16	sham	sham	ADJ
inlawrev-3694	1119	17	transaction	transaction	NOUN
inlawrev-3694	1119	18	doctrine	doctrine	NOUN
inlawrev-3694	1119	19	,	,	PUNCT
inlawrev-3694	1119	20	taxpayers	taxpayer	NOUN
inlawrev-3694	1119	21	will	will	AUX
inlawrev-3694	1119	22	perceive	perceive	VERB
inlawrev-3694	1119	23	a	a	DET
inlawrev-3694	1119	24	reasonable	reasonable	ADJ
inlawrev-3694	1119	25	probability	probability	NOUN
inlawrev-3694	1119	26	of	of	ADP
inlawrev-3694	1119	27	success	success	NOUN
inlawrev-3694	1119	28	.	.	PUNCT
inlawrev-3694	1120	1	on	on	ADP
inlawrev-3694	1120	2	the	the	DET
inlawrev-3694	1120	3	other	other	ADJ
inlawrev-3694	1120	4	hand	hand	NOUN
inlawrev-3694	1120	5	,	,	PUNCT
inlawrev-3694	1120	6	if	if	SCONJ
inlawrev-3694	1120	7	sufficient	sufficient	ADJ
inlawrev-3694	1120	8	tax	tax	NOUN
inlawrev-3694	1120	9	dollars	dollar	NOUN
inlawrev-3694	1120	10	are	be	AUX
inlawrev-3694	1120	11	at	at	ADP
inlawrev-3694	1120	12	stake	stake	NOUN
inlawrev-3694	1120	13	,	,	PUNCT
inlawrev-3694	1120	14	they	they	PRON
inlawrev-3694	1120	15	may	may	AUX
inlawrev-3694	1120	16	choose	choose	VERB
inlawrev-3694	1120	17	not	not	PART
inlawrev-3694	1120	18	to	to	PART
inlawrev-3694	1120	19	disclose	disclose	VERB
inlawrev-3694	1120	20	the	the	DET
inlawrev-3694	1120	21	transaction	transaction	NOUN
inlawrev-3694	1120	22	,	,	PUNCT
inlawrev-3694	1120	23	increase	increase	VERB
inlawrev-3694	1120	24	the	the	DET
inlawrev-3694	1120	25	odds	odd	NOUN
inlawrev-3694	1120	26	against	against	ADP
inlawrev-3694	1120	27	the	the	DET
inlawrev-3694	1120	28	irs	irs	PROPN
inlawrev-3694	1120	29	's	's	PART
inlawrev-3694	1120	30	discovery	discovery	NOUN
inlawrev-3694	1120	31	of	of	ADP
inlawrev-3694	1120	32	the	the	DET
inlawrev-3694	1120	33	transaction	transaction	NOUN
inlawrev-3694	1120	34	,	,	PUNCT
inlawrev-3694	1120	35	and	and	CCONJ
inlawrev-3694	1120	36	position	position	NOUN
inlawrev-3694	1120	37	for	for	ADP
inlawrev-3694	1120	38	the	the	DET
inlawrev-3694	1120	39	same	same	ADJ
inlawrev-3694	1120	40	contest	contest	NOUN
inlawrev-3694	1120	41	in	in	ADP
inlawrev-3694	1120	42	court	court	NOUN
inlawrev-3694	1120	43	.	.	PUNCT
inlawrev-3694	1121	1	in	in	ADP
inlawrev-3694	1121	2	this	this	DET
inlawrev-3694	1121	3	case	case	NOUN
inlawrev-3694	1121	4	,	,	PUNCT
inlawrev-3694	1121	5	the	the	DET
inlawrev-3694	1121	6	odds	odd	NOUN
inlawrev-3694	1121	7	of	of	ADP
inlawrev-3694	1121	8	success	success	NOUN
inlawrev-3694	1121	9	will	will	AUX
inlawrev-3694	1121	10	be	be	AUX
inlawrev-3694	1121	11	the	the	DET
inlawrev-3694	1121	12	same	same	ADJ
inlawrev-3694	1121	13	but	but	CCONJ
inlawrev-3694	1121	14	the	the	DET
inlawrev-3694	1121	15	stakes	stake	NOUN
inlawrev-3694	1121	16	will	will	AUX
inlawrev-3694	1121	17	be	be	AUX
inlawrev-3694	1121	18	higher	high	ADJ
inlawrev-3694	1121	19	pursuant	pursuant	ADJ
inlawrev-3694	1121	20	to	to	ADP
inlawrev-3694	1121	21	the	the	DET
inlawrev-3694	1121	22	increased	increase	VERB
inlawrev-3694	1121	23	understatement	understatement	NOUN
inlawrev-3694	1121	24	penalties	penalty	NOUN
inlawrev-3694	1121	25	which	which	PRON
inlawrev-3694	1121	26	may	may	AUX
inlawrev-3694	1121	27	be	be	AUX
inlawrev-3694	1121	28	unavoidable	unavoidable	ADJ
inlawrev-3694	1121	29	if	if	SCONJ
inlawrev-3694	1121	30	the	the	DET
inlawrev-3694	1121	31	taxpayer	taxpayer	NOUN
inlawrev-3694	1121	32	loses	lose	VERB
inlawrev-3694	1121	33	in	in	ADP
inlawrev-3694	1121	34	court	court	NOUN
inlawrev-3694	1121	35	.	.	PUNCT
inlawrev-3694	1122	1	the	the	DET
inlawrev-3694	1122	2	irs	irs	PROPN
inlawrev-3694	1122	3	's	's	PART
inlawrev-3694	1122	4	main	main	ADJ
inlawrev-3694	1122	5	code	code	NOUN
inlawrev-3694	1122	6	deterrent	deterrent	NOUN
inlawrev-3694	1122	7	with	with	ADP
inlawrev-3694	1122	8	respect	respect	NOUN
inlawrev-3694	1122	9	to	to	ADP
inlawrev-3694	1122	10	the	the	DET
inlawrev-3694	1122	11	taxpayer	taxpayer	NOUN
inlawrev-3694	1122	12	is	be	AUX
inlawrev-3694	1122	13	the	the	DET
inlawrev-3694	1122	14	imposition	imposition	NOUN
inlawrev-3694	1122	15	273	273	NUM
inlawrev-3694	1122	16	.	.	PUNCT
inlawrev-3694	1123	1	see	see	VERB
inlawrev-3694	1123	2	george	george	PROPN
inlawrev-3694	1123	3	k.	k.	PROPN
inlawrev-3694	1123	4	yin	yin	PROPN
inlawrev-3694	1123	5	,	,	PUNCT
inlawrev-3694	1123	6	remarks	remark	NOUN
inlawrev-3694	1123	7	at	at	ADP
inlawrev-3694	1123	8	american	american	PROPN
inlawrev-3694	1123	9	bar	bar	PROPN
inlawrev-3694	1123	10	association	association	PROPN
inlawrev-3694	1123	11	tax	tax	NOUN
inlawrev-3694	1123	12	law	law	NOUN
inlawrev-3694	1123	13	conference	conference	NOUN
inlawrev-3694	1123	14	(	(	PUNCT
inlawrev-3694	1123	15	jan	jan	PROPN
inlawrev-3694	1123	16	.	.	PROPN
inlawrev-3694	1123	17	3	3	NUM
inlawrev-3694	1123	18	1	1	NUM
inlawrev-3694	1123	19	,	,	PUNCT
inlawrev-3694	1123	20	2004	2004	NUM
inlawrev-3694	1123	21	)	)	PUNCT
inlawrev-3694	1123	22	;	;	PUNCT
inlawrev-3694	1123	23	jct	jct	PROPN
inlawrev-3694	1123	24	's	's	PART
inlawrev-3694	1123	25	yin	yin	PROPN
inlawrev-3694	1123	26	requests	request	VERB
inlawrev-3694	1123	27	tax	tax	NOUN
inlawrev-3694	1123	28	bar	bar	NOUN
inlawrev-3694	1123	29	suggestions	suggestion	NOUN
inlawrev-3694	1123	30	on	on	ADP
inlawrev-3694	1123	31	how	how	SCONJ
inlawrev-3694	1123	32	to	to	PART
inlawrev-3694	1123	33	address	address	VERB
inlawrev-3694	1123	34	shelters	shelter	NOUN
inlawrev-3694	1123	35	,	,	PUNCT
inlawrev-3694	1123	36	2004	2004	NUM
inlawrev-3694	1123	37	tax	tax	NOUN
inlawrev-3694	1123	38	notes	note	NOUN
inlawrev-3694	1123	39	today	today	NOUN
inlawrev-3694	1123	40	22	22	NUM
inlawrev-3694	1123	41	-	-	SYM
inlawrev-3694	1123	42	14	14	NUM
inlawrev-3694	1123	43	.	.	PUNCT
inlawrev-3694	1123	44	274	274	NUM
inlawrev-3694	1123	45	.	.	PUNCT
inlawrev-3694	1124	1	i	i	PRON
inlawrev-3694	1124	2	d.	d.	PROPN
inlawrev-3694	1124	3	275	275	NUM
inlawrev-3694	1124	4	.	.	PUNCT
inlawrev-3694	1125	1	i	i	PRON
inlawrev-3694	1125	2	d.	d.	PROPN
inlawrev-3694	1125	3	276	276	NUM
inlawrev-3694	1125	4	.	.	PUNCT
inlawrev-3694	1126	1	i	i	PRON
inlawrev-3694	1126	2	d.	d.	PROPN
inlawrev-3694	1126	3	277	277	NUM
inlawrev-3694	1126	4	.	.	PUNCT
inlawrev-3694	1127	1	i	i	PRON
inlawrev-3694	1127	2	d.	d.	PROPN
inlawrev-3694	1127	3	340	340	NUM
inlawrev-3694	1127	4	indiana	indiana	PROPN
inlawrev-3694	1127	5	law	law	PROPN
inlawrev-3694	1127	6	review	review	NOUN
inlawrev-3694	1128	1	[	[	X
inlawrev-3694	1128	2	vol	vol	NOUN
inlawrev-3694	1128	3	.	.	PUNCT
inlawrev-3694	1128	4	38:295	38:295	NUM
inlawrev-3694	1128	5	of	of	ADP
inlawrev-3694	1128	6	the	the	PRON
inlawrev-3694	1128	7	twenty	twenty	NUM
inlawrev-3694	1128	8	or	or	CCONJ
inlawrev-3694	1128	9	new	new	ADJ
inlawrev-3694	1128	10	thirty	thirty	NUM
inlawrev-3694	1128	11	percent	percent	NOUN
inlawrev-3694	1128	12	accuracy	accuracy	NOUN
inlawrev-3694	1128	13	-	-	PUNCT
inlawrev-3694	1128	14	related	relate	VERB
inlawrev-3694	1128	15	penalty	penalty	NOUN
inlawrev-3694	1128	16	under	under	ADP
inlawrev-3694	1128	17	§	§	PROPN
inlawrev-3694	1128	18	§	§	PROPN
inlawrev-3694	1128	19	6662	6662	NUM
inlawrev-3694	1128	20	and	and	CCONJ
inlawrev-3694	1128	21	6662a	6662a	NUM
inlawrev-3694	1128	22	.	.	PUNCT
inlawrev-3694	1129	1	the	the	DET
inlawrev-3694	1129	2	imposition	imposition	NOUN
inlawrev-3694	1129	3	of	of	ADP
inlawrev-3694	1129	4	the	the	DET
inlawrev-3694	1129	5	twenty	twenty	NUM
inlawrev-3694	1129	6	or	or	CCONJ
inlawrev-3694	1129	7	thirty	thirty	NUM
inlawrev-3694	1129	8	percent	percent	NOUN
inlawrev-3694	1129	9	penalty	penalty	NOUN
inlawrev-3694	1129	10	may	may	AUX
inlawrev-3694	1129	11	still	still	ADV
inlawrev-3694	1129	12	be	be	AUX
inlawrev-3694	1129	13	thwarted	thwart	VERB
inlawrev-3694	1129	14	in	in	ADP
inlawrev-3694	1129	15	the	the	DET
inlawrev-3694	1129	16	tax	tax	NOUN
inlawrev-3694	1129	17	shelter	shelter	NOUN
inlawrev-3694	1129	18	arena	arena	NOUN
inlawrev-3694	1129	19	by	by	ADP
inlawrev-3694	1129	20	the	the	DET
inlawrev-3694	1129	21	fact	fact	NOUN
inlawrev-3694	1129	22	that	that	SCONJ
inlawrev-3694	1129	23	the	the	DET
inlawrev-3694	1129	24	taxpayer	taxpayer	NOUN
inlawrev-3694	1129	25	has	have	AUX
inlawrev-3694	1129	26	disclosed	disclose	VERB
inlawrev-3694	1129	27	the	the	DET
inlawrev-3694	1129	28	transaction	transaction	NOUN
inlawrev-3694	1129	29	and	and	CCONJ
inlawrev-3694	1129	30	obtained	obtain	VERB
inlawrev-3694	1129	31	an	an	DET
inlawrev-3694	1129	32	appropriate	appropriate	ADJ
inlawrev-3694	1129	33	opinion	opinion	NOUN
inlawrev-3694	1129	34	from	from	ADP
inlawrev-3694	1129	35	a	a	DET
inlawrev-3694	1129	36	qualified	qualified	ADJ
inlawrev-3694	1129	37	tax	tax	NOUN
inlawrev-3694	1129	38	advisor	advisor	NOUN
inlawrev-3694	1129	39	.	.	PUNCT
inlawrev-3694	1130	1	given	give	VERB
inlawrev-3694	1130	2	the	the	DET
inlawrev-3694	1130	3	multitude	multitude	NOUN
inlawrev-3694	1130	4	of	of	ADP
inlawrev-3694	1130	5	extremely	extremely	ADV
inlawrev-3694	1130	6	complex	complex	ADJ
inlawrev-3694	1130	7	transactions	transaction	NOUN
inlawrev-3694	1130	8	that	that	PRON
inlawrev-3694	1130	9	are	be	AUX
inlawrev-3694	1130	10	created	create	VERB
inlawrev-3694	1130	11	and	and	CCONJ
inlawrev-3694	1130	12	promoted	promote	VERB
inlawrev-3694	1130	13	by	by	ADP
inlawrev-3694	1130	14	highly	highly	ADV
inlawrev-3694	1130	15	educated	educate	VERB
inlawrev-3694	1130	16	professional	professional	ADJ
inlawrev-3694	1130	17	advisors	advisor	NOUN
inlawrev-3694	1130	18	,	,	PUNCT
inlawrev-3694	1130	19	the	the	DET
inlawrev-3694	1130	20	new	new	ADJ
inlawrev-3694	1130	21	laws	law	NOUN
inlawrev-3694	1130	22	may	may	AUX
inlawrev-3694	1130	23	induce	induce	VERB
inlawrev-3694	1130	24	a	a	DET
inlawrev-3694	1130	25	large	large	ADJ
inlawrev-3694	1130	26	quantity	quantity	NOUN
inlawrev-3694	1130	27	of	of	ADP
inlawrev-3694	1130	28	disclosures	disclosure	NOUN
inlawrev-3694	1130	29	.	.	PUNCT
inlawrev-3694	1131	1	if	if	SCONJ
inlawrev-3694	1131	2	widespread	widespread	ADJ
inlawrev-3694	1131	3	disclosure	disclosure	NOUN
inlawrev-3694	1131	4	is	be	AUX
inlawrev-3694	1131	5	indeed	indeed	ADV
inlawrev-3694	1131	6	the	the	DET
inlawrev-3694	1131	7	result	result	NOUN
inlawrev-3694	1131	8	,	,	PUNCT
inlawrev-3694	1131	9	an	an	DET
inlawrev-3694	1131	10	already	already	ADV
inlawrev-3694	1131	11	understaffed	understaffed	ADJ
inlawrev-3694	1131	12	and	and	CCONJ
inlawrev-3694	1131	13	under	under	ADV
inlawrev-3694	1131	14	-	-	PUNCT
inlawrev-3694	1131	15	funded	fund	VERB
inlawrev-3694	1131	16	irs	irs	PROPN
inlawrev-3694	1131	17	may	may	AUX
inlawrev-3694	1131	18	find	find	VERB
inlawrev-3694	1131	19	it	it	PRON
inlawrev-3694	1131	20	hard	hard	ADJ
inlawrev-3694	1131	21	to	to	PART
inlawrev-3694	1131	22	procure	procure	VERB
inlawrev-3694	1131	23	sufficient	sufficient	ADJ
inlawrev-3694	1131	24	resources	resource	NOUN
inlawrev-3694	1131	25	to	to	PART
inlawrev-3694	1131	26	analyze	analyze	VERB
inlawrev-3694	1131	27	and	and	CCONJ
inlawrev-3694	1131	28	pursue	pursue	VERB
inlawrev-3694	1131	29	every	every	DET
inlawrev-3694	1131	30	transaction	transaction	NOUN
inlawrev-3694	1131	31	disclosed	disclose	VERB
inlawrev-3694	1131	32	.	.	PUNCT
inlawrev-3694	1132	1	alternatively	alternatively	ADV
inlawrev-3694	1132	2	,	,	PUNCT
inlawrev-3694	1132	3	given	give	VERB
inlawrev-3694	1132	4	the	the	DET
inlawrev-3694	1132	5	aggressive	aggressive	ADJ
inlawrev-3694	1132	6	nature	nature	NOUN
inlawrev-3694	1132	7	of	of	ADP
inlawrev-3694	1132	8	taxpayers	taxpayer	NOUN
inlawrev-3694	1132	9	as	as	SCONJ
inlawrev-3694	1132	10	evidenced	evidence	VERB
inlawrev-3694	1132	11	in	in	ADP
inlawrev-3694	1132	12	the	the	DET
inlawrev-3694	1132	13	committee	committee	NOUN
inlawrev-3694	1132	14	's	's	PART
inlawrev-3694	1132	15	2002	2002	NUM
inlawrev-3694	1132	16	report	report	NOUN
inlawrev-3694	1132	17	,	,	PUNCT
inlawrev-3694	1132	18	the	the	DET
inlawrev-3694	1132	19	possibility	possibility	NOUN
inlawrev-3694	1132	20	remains	remain	VERB
inlawrev-3694	1132	21	if	if	SCONJ
inlawrev-3694	1132	22	the	the	DET
inlawrev-3694	1132	23	tax	tax	NOUN
inlawrev-3694	1132	24	dollars	dollar	NOUN
inlawrev-3694	1132	25	are	be	AUX
inlawrev-3694	1132	26	sufficiently	sufficiently	ADV
inlawrev-3694	1132	27	high	high	ADJ
inlawrev-3694	1132	28	,	,	PUNCT
inlawrev-3694	1132	29	that	that	SCONJ
inlawrev-3694	1132	30	taxpayers	taxpayer	NOUN
inlawrev-3694	1132	31	will	will	AUX
inlawrev-3694	1132	32	choose	choose	VERB
inlawrev-3694	1132	33	not	not	PART
inlawrev-3694	1132	34	to	to	PART
inlawrev-3694	1132	35	disclose	disclose	VERB
inlawrev-3694	1132	36	and	and	CCONJ
inlawrev-3694	1132	37	rely	rely	VERB
inlawrev-3694	1132	38	upon	upon	SCONJ
inlawrev-3694	1132	39	their	their	PRON
inlawrev-3694	1132	40	prospects	prospect	NOUN
inlawrev-3694	1132	41	of	of	ADP
inlawrev-3694	1132	42	success	success	NOUN
inlawrev-3694	1132	43	in	in	ADP
inlawrev-3694	1132	44	arguing	argue	VERB
inlawrev-3694	1132	45	under	under	ADP
inlawrev-3694	1132	46	the	the	DET
inlawrev-3694	1132	47	judicial	judicial	ADJ
inlawrev-3694	1132	48	doctrine	doctrine	NOUN
inlawrev-3694	1132	49	that	that	SCONJ
inlawrev-3694	1132	50	the	the	DET
inlawrev-3694	1132	51	transaction	transaction	NOUN
inlawrev-3694	1132	52	is	be	AUX
inlawrev-3694	1132	53	not	not	PART
inlawrev-3694	1132	54	a	a	DET
inlawrev-3694	1132	55	sham	sham	NOUN
inlawrev-3694	1132	56	.	.	PUNCT
inlawrev-3694	1133	1	regardless	regardless	ADV
inlawrev-3694	1133	2	of	of	ADP
inlawrev-3694	1133	3	the	the	DET
inlawrev-3694	1133	4	irs	irs	PROPN
inlawrev-3694	1133	5	's	's	PART
inlawrev-3694	1133	6	resources	resource	NOUN
inlawrev-3694	1133	7	,	,	PUNCT
inlawrev-3694	1133	8	without	without	ADP
inlawrev-3694	1133	9	clarification	clarification	NOUN
inlawrev-3694	1133	10	via	via	ADP
inlawrev-3694	1133	11	codification	codification	NOUN
inlawrev-3694	1133	12	of	of	ADP
inlawrev-3694	1133	13	the	the	DET
inlawrev-3694	1133	14	judicially	judicially	ADV
inlawrev-3694	1133	15	created	create	VERB
inlawrev-3694	1133	16	economic	economic	ADJ
inlawrev-3694	1133	17	substance	substance	NOUN
inlawrev-3694	1133	18	doctrine	doctrine	NOUN
inlawrev-3694	1133	19	,	,	PUNCT
inlawrev-3694	1133	20	it	it	PRON
inlawrev-3694	1133	21	will	will	AUX
inlawrev-3694	1133	22	be	be	AUX
inlawrev-3694	1133	23	an	an	DET
inlawrev-3694	1133	24	uphill	uphill	ADJ
inlawrev-3694	1133	25	task	task	NOUN
inlawrev-3694	1133	26	for	for	SCONJ
inlawrev-3694	1133	27	the	the	DET
inlawrev-3694	1133	28	irs	irs	PROPN
inlawrev-3694	1133	29	to	to	PART
inlawrev-3694	1133	30	challenge	challenge	VERB
inlawrev-3694	1133	31	transactions	transaction	NOUN
inlawrev-3694	1133	32	wherein	wherein	SCONJ
inlawrev-3694	1133	33	a	a	DET
inlawrev-3694	1133	34	taxpayer	taxpayer	NOUN
inlawrev-3694	1133	35	asserts	assert	VERB
inlawrev-3694	1133	36	that	that	SCONJ
inlawrev-3694	1133	37	it	it	PRON
inlawrev-3694	1133	38	has	have	AUX
inlawrev-3694	1133	39	satisfied	satisfy	VERB
inlawrev-3694	1133	40	the	the	DET
inlawrev-3694	1133	41	economic	economic	ADJ
inlawrev-3694	1133	42	substance	substance	NOUN
inlawrev-3694	1133	43	doctrine	doctrine	NOUN
inlawrev-3694	1133	44	—	—	PUNCT
inlawrev-3694	1133	45	whether	whether	SCONJ
inlawrev-3694	1133	46	or	or	CCONJ
inlawrev-3694	1133	47	not	not	PART
inlawrev-3694	1133	48	disclosure	disclosure	NOUN
inlawrev-3694	1133	49	took	take	VERB
inlawrev-3694	1133	50	place	place	NOUN
inlawrev-3694	1133	51	.	.	PUNCT
inlawrev-3694	1134	1	it	it	PRON
inlawrev-3694	1134	2	is	be	AUX
inlawrev-3694	1134	3	for	for	ADP
inlawrev-3694	1134	4	these	these	DET
inlawrev-3694	1134	5	reasons	reason	NOUN
inlawrev-3694	1134	6	that	that	PRON
inlawrev-3694	1134	7	the	the	DET
inlawrev-3694	1134	8	author	author	NOUN
inlawrev-3694	1134	9	recommends	recommend	VERB
inlawrev-3694	1134	10	codification	codification	NOUN
inlawrev-3694	1134	11	and	and	CCONJ
inlawrev-3694	1134	12	clarification	clarification	NOUN
inlawrev-3694	1134	13	of	of	ADP
inlawrev-3694	1134	14	the	the	DET
inlawrev-3694	1134	15	economic	economic	ADJ
inlawrev-3694	1134	16	substance	substance	NOUN
inlawrev-3694	1134	17	prong	prong	NOUN
inlawrev-3694	1134	18	of	of	ADP
inlawrev-3694	1134	19	the	the	DET
inlawrev-3694	1134	20	sham	sham	ADJ
inlawrev-3694	1134	21	transaction	transaction	NOUN
inlawrev-3694	1134	22	doctrine	doctrine	NOUN
inlawrev-3694	1134	23	.	.	PUNCT
inlawrev-3694	1135	1	the	the	DET
inlawrev-3694	1135	2	proposed	propose	VERB
inlawrev-3694	1135	3	codification	codification	NOUN
inlawrev-3694	1135	4	by	by	ADP
inlawrev-3694	1135	5	the	the	DET
inlawrev-3694	1135	6	senate	senate	PROPN
inlawrev-3694	1135	7	in	in	ADP
inlawrev-3694	1135	8	the	the	DET
inlawrev-3694	1135	9	jobs	job	NOUN
inlawrev-3694	1135	10	act	act	PROPN
inlawrev-3694	1135	11	,	,	PUNCT
inlawrev-3694	1135	12	requiring	require	VERB
inlawrev-3694	1135	13	that	that	SCONJ
inlawrev-3694	1135	14	a	a	DET
inlawrev-3694	1135	15	taxpayer	taxpayer	NOUN
inlawrev-3694	1135	16	prove	prove	VERB
inlawrev-3694	1135	17	that	that	SCONJ
inlawrev-3694	1135	18	the	the	DET
inlawrev-3694	1135	19	present	present	ADJ
inlawrev-3694	1135	20	value	value	NOUN
inlawrev-3694	1135	21	of	of	ADP
inlawrev-3694	1135	22	expected	expect	VERB
inlawrev-3694	1135	23	pre	pre	ADJ
inlawrev-3694	1135	24	-	-	ADJ
inlawrev-3694	1135	25	tax	tax	ADJ
inlawrev-3694	1135	26	profit	profit	NOUN
inlawrev-3694	1135	27	is	be	AUX
inlawrev-3694	1135	28	substantial	substantial	ADJ
inlawrev-3694	1135	29	in	in	ADP
inlawrev-3694	1135	30	relation	relation	NOUN
inlawrev-3694	1135	31	to	to	ADP
inlawrev-3694	1135	32	the	the	DET
inlawrev-3694	1135	33	expected	expect	VERB
inlawrev-3694	1135	34	net	net	ADJ
inlawrev-3694	1135	35	tax	tax	NOUN
inlawrev-3694	1135	36	benefits	benefit	NOUN
inlawrev-3694	1135	37	,	,	PUNCT
inlawrev-3694	1135	38	would	would	AUX
inlawrev-3694	1135	39	have	have	VERB
inlawrev-3694	1135	40	a	a	DET
inlawrev-3694	1135	41	positive	positive	ADJ
inlawrev-3694	1135	42	deterrent	deterrent	NOUN
inlawrev-3694	1135	43	effect.^^^	effect.^^^	PROPN
inlawrev-3694	1135	44	this	this	PRON
inlawrev-3694	1135	45	is	be	AUX
inlawrev-3694	1135	46	due	due	ADJ
inlawrev-3694	1135	47	to	to	ADP
inlawrev-3694	1135	48	the	the	DET
inlawrev-3694	1135	49	fact	fact	NOUN
inlawrev-3694	1135	50	that	that	SCONJ
inlawrev-3694	1135	51	taxpayers	taxpayer	NOUN
inlawrev-3694	1135	52	would	would	AUX
inlawrev-3694	1135	53	not	not	PART
inlawrev-3694	1135	54	be	be	AUX
inlawrev-3694	1135	55	able	able	ADJ
inlawrev-3694	1135	56	to	to	PART
inlawrev-3694	1135	57	argue	argue	VERB
inlawrev-3694	1135	58	that	that	SCONJ
inlawrev-3694	1135	59	a	a	DET
inlawrev-3694	1135	60	transaction	transaction	NOUN
inlawrev-3694	1135	61	has	have	VERB
inlawrev-3694	1135	62	economic	economic	ADJ
inlawrev-3694	1135	63	substance	substance	NOUN
inlawrev-3694	1135	64	where	where	SCONJ
inlawrev-3694	1135	65	there	there	PRON
inlawrev-3694	1135	66	is	be	VERB
inlawrev-3694	1135	67	only	only	ADV
inlawrev-3694	1135	68	a	a	DET
inlawrev-3694	1135	69	slim	slim	ADJ
inlawrev-3694	1135	70	possibility	possibility	NOUN
inlawrev-3694	1135	71	that	that	SCONJ
inlawrev-3694	1135	72	nontax	nontax	NOUN
inlawrev-3694	1135	73	profits	profit	NOUN
inlawrev-3694	1135	74	will	will	AUX
inlawrev-3694	1135	75	exceed	exceed	VERB
inlawrev-3694	1135	76	transaction	transaction	NOUN
inlawrev-3694	1135	77	costs	cost	NOUN
inlawrev-3694	1135	78	.	.	PUNCT
inlawrev-3694	1136	1	further	far	ADV
inlawrev-3694	1136	2	,	,	PUNCT
inlawrev-3694	1136	3	the	the	DET
inlawrev-3694	1136	4	§	§	PROPN
inlawrev-3694	1136	5	6662a	6662a	NUM
inlawrev-3694	1136	6	penalty	penalty	NOUN
inlawrev-3694	1136	7	provisions	provision	NOUN
inlawrev-3694	1136	8	,	,	PUNCT
inlawrev-3694	1136	9	applicable	applicable	ADJ
inlawrev-3694	1136	10	to	to	ADP
inlawrev-3694	1136	11	taxpayers	taxpayer	NOUN
inlawrev-3694	1136	12	,	,	PUNCT
inlawrev-3694	1136	13	and	and	CCONJ
inlawrev-3694	1136	14	circular	circular	ADJ
inlawrev-3694	1136	15	230	230	NUM
inlawrev-3694	1136	16	,	,	PUNCT
inlawrev-3694	1136	17	applicable	applicable	ADJ
inlawrev-3694	1136	18	to	to	ADP
inlawrev-3694	1136	19	practitioners	practitioner	NOUN
inlawrev-3694	1136	20	,	,	PUNCT
inlawrev-3694	1136	21	create	create	VERB
inlawrev-3694	1136	22	a	a	DET
inlawrev-3694	1136	23	symbiotic	symbiotic	ADJ
inlawrev-3694	1136	24	relationship	relationship	NOUN
inlawrev-3694	1136	25	between	between	ADP
inlawrev-3694	1136	26	taxpayers	taxpayer	NOUN
inlawrev-3694	1136	27	who	who	PRON
inlawrev-3694	1136	28	seek	seek	VERB
inlawrev-3694	1136	29	to	to	PART
inlawrev-3694	1136	30	engage	engage	VERB
inlawrev-3694	1136	31	in	in	ADP
inlawrev-3694	1136	32	tax	tax	NOUN
inlawrev-3694	1136	33	shelter	shelter	NOUN
inlawrev-3694	1136	34	transactions	transaction	NOUN
inlawrev-3694	1136	35	and	and	CCONJ
inlawrev-3694	1136	36	practitioners	practitioner	NOUN
inlawrev-3694	1136	37	who	who	PRON
inlawrev-3694	1136	38	seek	seek	VERB
inlawrev-3694	1136	39	to	to	PART
inlawrev-3694	1136	40	advise	advise	VERB
inlawrev-3694	1136	41	and	and	CCONJ
inlawrev-3694	1136	42	opine	opine	VERB
inlawrev-3694	1136	43	upon	upon	SCONJ
inlawrev-3694	1136	44	such	such	ADJ
inlawrev-3694	1136	45	transactions	transaction	NOUN
inlawrev-3694	1136	46	.	.	PUNCT
inlawrev-3694	1137	1	congress	congress	PROPN
inlawrev-3694	1137	2	has	have	AUX
inlawrev-3694	1137	3	recognized	recognize	VERB
inlawrev-3694	1137	4	this	this	DET
inlawrev-3694	1137	5	relationship	relationship	NOUN
inlawrev-3694	1137	6	and	and	CCONJ
inlawrev-3694	1137	7	taken	take	VERB
inlawrev-3694	1137	8	an	an	DET
inlawrev-3694	1137	9	initial	initial	ADJ
inlawrev-3694	1137	10	step	step	NOUN
inlawrev-3694	1137	11	toward	toward	ADP
inlawrev-3694	1137	12	solving	solve	VERB
inlawrev-3694	1137	13	the	the	DET
inlawrev-3694	1137	14	problem	problem	NOUN
inlawrev-3694	1137	15	by	by	ADP
inlawrev-3694	1137	16	amending	amend	VERB
inlawrev-3694	1137	17	the	the	DET
inlawrev-3694	1137	18	code	code	NOUN
inlawrev-3694	1137	19	to	to	PART
inlawrev-3694	1137	20	authorize	authorize	VERB
inlawrev-3694	1137	21	the	the	DET
inlawrev-3694	1137	22	secretary	secretary	NOUN
inlawrev-3694	1137	23	of	of	ADP
inlawrev-3694	1137	24	the	the	DET
inlawrev-3694	1137	25	treasury	treasury	NOUN
inlawrev-3694	1137	26	to	to	PART
inlawrev-3694	1137	27	impose	impose	VERB
inlawrev-3694	1137	28	a	a	DET
inlawrev-3694	1137	29	monetary	monetary	ADJ
inlawrev-3694	1137	30	sanction	sanction	NOUN
inlawrev-3694	1137	31	on	on	ADP
inlawrev-3694	1137	32	practitioners	practitioner	NOUN
inlawrev-3694	1137	33	who	who	PRON
inlawrev-3694	1137	34	practice	practice	VERB
inlawrev-3694	1137	35	before	before	ADP
inlawrev-3694	1137	36	the	the	DET
inlawrev-3694	1137	37	irs.^^^	irs.^^^	PROPN
inlawrev-3694	1137	38	while	while	SCONJ
inlawrev-3694	1137	39	this	this	DET
inlawrev-3694	1137	40	step	step	NOUN
inlawrev-3694	1137	41	is	be	AUX
inlawrev-3694	1137	42	highly	highly	ADV
inlawrev-3694	1137	43	commendable	commendable	ADJ
inlawrev-3694	1137	44	,	,	PUNCT
inlawrev-3694	1137	45	it	it	PRON
inlawrev-3694	1137	46	continues	continue	VERB
inlawrev-3694	1137	47	,	,	PUNCT
inlawrev-3694	1137	48	in	in	ADP
inlawrev-3694	1137	49	the	the	DET
inlawrev-3694	1137	50	author	author	NOUN
inlawrev-3694	1137	51	's	's	PART
inlawrev-3694	1137	52	opinion	opinion	NOUN
inlawrev-3694	1137	53	,	,	PUNCT
inlawrev-3694	1137	54	to	to	PART
inlawrev-3694	1137	55	fall	fall	VERB
inlawrev-3694	1137	56	short	short	ADV
inlawrev-3694	1137	57	of	of	ADP
inlawrev-3694	1137	58	actually	actually	ADV
inlawrev-3694	1137	59	penalizing	penalize	VERB
inlawrev-3694	1137	60	practitioners	practitioner	NOUN
inlawrev-3694	1137	61	.	.	PUNCT
inlawrev-3694	1138	1	this	this	PRON
inlawrev-3694	1138	2	is	be	AUX
inlawrev-3694	1138	3	because	because	SCONJ
inlawrev-3694	1138	4	promoters	promoter	NOUN
inlawrev-3694	1138	5	who	who	PRON
inlawrev-3694	1138	6	practice	practice	VERB
inlawrev-3694	1138	7	in	in	ADP
inlawrev-3694	1138	8	front	front	NOUN
inlawrev-3694	1138	9	of	of	ADP
inlawrev-3694	1138	10	the	the	DET
inlawrev-3694	1138	11	irs	irs	PROPN
inlawrev-3694	1138	12	may	may	AUX
inlawrev-3694	1138	13	abide	abide	VERB
inlawrev-3694	1138	14	by	by	ADP
inlawrev-3694	1138	15	the	the	DET
inlawrev-3694	1138	16	rules	rule	NOUN
inlawrev-3694	1138	17	and	and	CCONJ
inlawrev-3694	1138	18	regulations	regulation	NOUN
inlawrev-3694	1138	19	under	under	ADP
inlawrev-3694	1138	20	circular	circular	ADJ
inlawrev-3694	1138	21	230	230	NUM
inlawrev-3694	1138	22	and	and	CCONJ
inlawrev-3694	1138	23	avoid	avoid	VERB
inlawrev-3694	1138	24	the	the	DET
inlawrev-3694	1138	25	possibility	possibility	NOUN
inlawrev-3694	1138	26	of	of	ADP
inlawrev-3694	1138	27	a	a	DET
inlawrev-3694	1138	28	total	total	ADJ
inlawrev-3694	1138	29	100	100	NUM
inlawrev-3694	1138	30	%	%	NOUN
inlawrev-3694	1138	31	sanction	sanction	NOUN
inlawrev-3694	1138	32	.	.	PUNCT
inlawrev-3694	1139	1	at	at	ADP
inlawrev-3694	1139	2	the	the	DET
inlawrev-3694	1139	3	same	same	ADJ
inlawrev-3694	1139	4	time	time	NOUN
inlawrev-3694	1139	5	,	,	PUNCT
inlawrev-3694	1139	6	such	such	ADJ
inlawrev-3694	1139	7	promoters	promoter	NOUN
inlawrev-3694	1139	8	can	can	AUX
inlawrev-3694	1139	9	continue	continue	VERB
inlawrev-3694	1139	10	to	to	PART
inlawrev-3694	1139	11	choose	choose	VERB
inlawrev-3694	1139	12	not	not	PART
inlawrev-3694	1139	13	to	to	PART
inlawrev-3694	1139	14	disclose	disclose	VERB
inlawrev-3694	1139	15	in	in	ADP
inlawrev-3694	1139	16	violation	violation	NOUN
inlawrev-3694	1139	17	of	of	ADP
inlawrev-3694	1139	18	the	the	DET
inlawrev-3694	1139	19	new	new	ADJ
inlawrev-3694	1139	20	disclosure	disclosure	NOUN
inlawrev-3694	1139	21	requirements	requirement	NOUN
inlawrev-3694	1139	22	.	.	PUNCT
inlawrev-3694	1140	1	however	however	ADV
inlawrev-3694	1140	2	,	,	PUNCT
inlawrev-3694	1140	3	it	it	PRON
inlawrev-3694	1140	4	is	be	AUX
inlawrev-3694	1140	5	not	not	PART
inlawrev-3694	1140	6	clear	clear	ADJ
inlawrev-3694	1140	7	whether	whether	SCONJ
inlawrev-3694	1140	8	a	a	DET
inlawrev-3694	1140	9	failure	failure	NOUN
inlawrev-3694	1140	10	to	to	PART
inlawrev-3694	1140	11	disclose	disclose	VERB
inlawrev-3694	1140	12	a	a	DET
inlawrev-3694	1140	13	transaction	transaction	NOUN
inlawrev-3694	1140	14	would	would	AUX
inlawrev-3694	1140	15	amount	amount	VERB
inlawrev-3694	1140	16	to	to	ADP
inlawrev-3694	1140	17	an	an	DET
inlawrev-3694	1140	18	action	action	NOUN
inlawrev-3694	1140	19	that	that	PRON
inlawrev-3694	1140	20	is	be	AUX
inlawrev-3694	1140	21	found	find	VERB
inlawrev-3694	1140	22	to	to	PART
inlawrev-3694	1140	23	be	be	AUX
inlawrev-3694	1140	24	,	,	PUNCT
inlawrev-3694	1140	25	for	for	ADP
inlawrev-3694	1140	26	instance	instance	NOUN
inlawrev-3694	1140	27	,	,	PUNCT
inlawrev-3694	1140	28	incompetent	incompetent	ADJ
inlawrev-3694	1140	29	,	,	PUNCT
inlawrev-3694	1140	30	disreputable	disreputable	ADJ
inlawrev-3694	1140	31	,	,	PUNCT
inlawrev-3694	1140	32	or	or	CCONJ
inlawrev-3694	1140	33	in	in	ADP
inlawrev-3694	1140	34	violation	violation	NOUN
inlawrev-3694	1140	35	of	of	ADP
inlawrev-3694	1140	36	regulations	regulation	NOUN
inlawrev-3694	1140	37	prescribed	prescribe	VERB
inlawrev-3694	1140	38	under	under	ADP
inlawrev-3694	1140	39	circular	circular	ADJ
inlawrev-3694	1140	40	230	230	NUM
inlawrev-3694	1140	41	.	.	PUNCT
inlawrev-3694	1141	1	thus	thus	ADV
inlawrev-3694	1141	2	,	,	PUNCT
inlawrev-3694	1141	3	it	it	PRON
inlawrev-3694	1141	4	is	be	AUX
inlawrev-3694	1141	5	possible	possible	ADJ
inlawrev-3694	1141	6	for	for	SCONJ
inlawrev-3694	1141	7	taxpayers	taxpayer	NOUN
inlawrev-3694	1141	8	and	and	CCONJ
inlawrev-3694	1141	9	practitioners	practitioner	NOUN
inlawrev-3694	1141	10	to	to	PART
inlawrev-3694	1141	11	avoid	avoid	VERB
inlawrev-3694	1141	12	detection	detection	NOUN
inlawrev-3694	1141	13	through	through	ADP
inlawrev-3694	1141	14	nondisclosure	nondisclosure	NOUN
inlawrev-3694	1141	15	and	and	CCONJ
inlawrev-3694	1141	16	,	,	PUNCT
inlawrev-3694	1141	17	if	if	SCONJ
inlawrev-3694	1141	18	caught	catch	VERB
inlawrev-3694	1141	19	,	,	PUNCT
inlawrev-3694	1141	20	be	be	AUX
inlawrev-3694	1141	21	found	find	VERB
inlawrev-3694	1141	22	to	to	PART
inlawrev-3694	1141	23	be	be	AUX
inlawrev-3694	1141	24	in	in	ADP
inlawrev-3694	1141	25	violation	violation	NOUN
inlawrev-3694	1141	26	of	of	ADP
inlawrev-3694	1141	27	the	the	DET
inlawrev-3694	1141	28	internal	internal	PROPN
inlawrev-3694	1141	29	revenue	revenue	NOUN
inlawrev-3694	1141	30	code	code	NOUN
inlawrev-3694	1141	31	but	but	CCONJ
inlawrev-3694	1141	32	not	not	PART
inlawrev-3694	1141	33	the	the	DET
inlawrev-3694	1141	34	circular	circular	ADJ
inlawrev-3694	1141	35	230	230	NUM
inlawrev-3694	1141	36	rules	rule	NOUN
inlawrev-3694	1141	37	.	.	PUNCT
inlawrev-3694	1142	1	278	278	NUM
inlawrev-3694	1142	2	.	.	PUNCT
inlawrev-3694	1143	1	see	see	VERB
inlawrev-3694	1143	2	supra	supra	PROPN
inlawrev-3694	1143	3	fait	fait	PROPN
inlawrev-3694	1143	4	l.b	l.b	PROPN
inlawrev-3694	1143	5	.	.	PROPN
inlawrev-3694	1143	6	i.	i.	PROPN
inlawrev-3694	1143	7	a.	a.	PROPN
inlawrev-3694	1143	8	279	279	NUM
inlawrev-3694	1143	9	.	.	PUNCT
inlawrev-3694	1144	1	see	see	VERB
inlawrev-3694	1144	2	31	31	NUM
inlawrev-3694	1144	3	u.s.c	u.s.c	ADJ
inlawrev-3694	1144	4	.	.	PUNCT
inlawrev-3694	1145	1	§	§	PROPN
inlawrev-3694	1145	2	330(b	330(b	PROPN
inlawrev-3694	1145	3	)	)	PUNCT
inlawrev-3694	1145	4	(	(	PUNCT
inlawrev-3694	1145	5	west	west	NOUN
inlawrev-3694	1145	6	,	,	PUNCT
inlawrev-3694	1145	7	westlaw	westlaw	NOUN
inlawrev-3694	1145	8	through	through	ADP
inlawrev-3694	1145	9	p.l	p.l	PROPN
inlawrev-3694	1145	10	.	.	PROPN
inlawrev-3694	1145	11	109	109	NUM
inlawrev-3694	1145	12	-	-	SYM
inlawrev-3694	1145	13	2	2	NUM
inlawrev-3694	1145	14	,	,	PUNCT
inlawrev-3694	1145	15	feb	feb	PROPN
inlawrev-3694	1145	16	.	.	PROPN
inlawrev-3694	1145	17	18	18	NUM
inlawrev-3694	1145	18	,	,	PUNCT
inlawrev-3694	1145	19	2005	2005	NUM
inlawrev-3694	1145	20	)	)	PUNCT
inlawrev-3694	1145	21	.	.	PUNCT
inlawrev-3694	1146	1	2005	2005	NUM
inlawrev-3694	1146	2	]	]	PUNCT
inlawrev-3694	1146	3	tax	tax	NOUN
inlawrev-3694	1146	4	motivated	motivated	ADJ
inlawrev-3694	1146	5	transactions	transaction	NOUN
inlawrev-3694	1146	6	341	341	NUM
inlawrev-3694	1146	7	one	one	NUM
inlawrev-3694	1146	8	method	method	NOUN
inlawrev-3694	1146	9	of	of	ADP
inlawrev-3694	1146	10	remedying	remedy	VERB
inlawrev-3694	1146	11	this	this	DET
inlawrev-3694	1146	12	shortfall	shortfall	NOUN
inlawrev-3694	1146	13	which	which	PRON
inlawrev-3694	1146	14	leaves	leave	VERB
inlawrev-3694	1146	15	less	less	ADJ
inlawrev-3694	1146	16	discretion	discretion	NOUN
inlawrev-3694	1146	17	or	or	CCONJ
inlawrev-3694	1146	18	uncertainty	uncertainty	NOUN
inlawrev-3694	1146	19	is	be	AUX
inlawrev-3694	1146	20	to	to	PART
inlawrev-3694	1146	21	treat	treat	VERB
inlawrev-3694	1146	22	the	the	DET
inlawrev-3694	1146	23	relationship	relationship	NOUN
inlawrev-3694	1146	24	between	between	ADP
inlawrev-3694	1146	25	a	a	DET
inlawrev-3694	1146	26	practitioner	practitioner	NOUN
inlawrev-3694	1146	27	that	that	PRON
inlawrev-3694	1146	28	issues	issue	VERB
inlawrev-3694	1146	29	a	a	DET
inlawrev-3694	1146	30	tax	tax	NOUN
inlawrev-3694	1146	31	shelter	shelter	NOUN
inlawrev-3694	1146	32	opinion	opinion	NOUN
inlawrev-3694	1146	33	and	and	CCONJ
inlawrev-3694	1146	34	the	the	DET
inlawrev-3694	1146	35	taxpayer	taxpayer	NOUN
inlawrev-3694	1146	36	that	that	PRON
inlawrev-3694	1146	37	relies	rely	VERB
inlawrev-3694	1146	38	on	on	ADP
inlawrev-3694	1146	39	the	the	DET
inlawrev-3694	1146	40	opinion	opinion	NOUN
inlawrev-3694	1146	41	as	as	SCONJ
inlawrev-3694	1146	42	interconnected	interconnect	VERB
inlawrev-3694	1146	43	in	in	ADP
inlawrev-3694	1146	44	relation	relation	NOUN
inlawrev-3694	1146	45	to	to	ADP
inlawrev-3694	1146	46	the	the	DET
inlawrev-3694	1146	47	circular	circular	ADJ
inlawrev-3694	1146	48	230	230	NUM
inlawrev-3694	1146	49	sanction	sanction	NOUN
inlawrev-3694	1146	50	and	and	CCONJ
inlawrev-3694	1146	51	code	code	NOUN
inlawrev-3694	1146	52	penalty	penalty	NOUN
inlawrev-3694	1146	53	provisions	provision	NOUN
inlawrev-3694	1146	54	.	.	PUNCT
inlawrev-3694	1147	1	this	this	PRON
inlawrev-3694	1147	2	can	can	AUX
inlawrev-3694	1147	3	be	be	AUX
inlawrev-3694	1147	4	accomplished	accomplish	VERB
inlawrev-3694	1147	5	,	,	PUNCT
inlawrev-3694	1147	6	for	for	ADP
inlawrev-3694	1147	7	example	example	NOUN
inlawrev-3694	1147	8	,	,	PUNCT
inlawrev-3694	1147	9	by	by	ADP
inlawrev-3694	1147	10	imposing	impose	VERB
inlawrev-3694	1147	11	the	the	DET
inlawrev-3694	1147	12	new	new	ADJ
inlawrev-3694	1147	13	monetary	monetary	ADJ
inlawrev-3694	1147	14	sanctions	sanction	NOUN
inlawrev-3694	1147	15	upon	upon	SCONJ
inlawrev-3694	1147	16	practitioners	practitioner	NOUN
inlawrev-3694	1147	17	who	who	PRON
inlawrev-3694	1147	18	issue	issue	VERB
inlawrev-3694	1147	19	tax	tax	NOUN
inlawrev-3694	1147	20	opinions	opinion	NOUN
inlawrev-3694	1147	21	with	with	ADP
inlawrev-3694	1147	22	respect	respect	NOUN
inlawrev-3694	1147	23	to	to	ADP
inlawrev-3694	1147	24	transactions	transaction	NOUN
inlawrev-3694	1147	25	that	that	PRON
inlawrev-3694	1147	26	are	be	AUX
inlawrev-3694	1147	27	later	later	ADV
inlawrev-3694	1147	28	determined	determined	ADJ
inlawrev-3694	1147	29	to	to	PART
inlawrev-3694	1147	30	be	be	AUX
inlawrev-3694	1147	31	in	in	ADP
inlawrev-3694	1147	32	violation	violation	NOUN
inlawrev-3694	1147	33	of	of	ADP
inlawrev-3694	1147	34	the	the	DET
inlawrev-3694	1147	35	disclosure	disclosure	NOUN
inlawrev-3694	1147	36	provisions	provision	NOUN
inlawrev-3694	1147	37	applicable	applicable	ADJ
inlawrev-3694	1147	38	to	to	ADP
inlawrev-3694	1147	39	tax	tax	NOUN
inlawrev-3694	1147	40	advisors	advisor	NOUN
inlawrev-3694	1147	41	under	under	ADP
inlawrev-3694	1147	42	the	the	DET
inlawrev-3694	1147	43	internal	internal	ADJ
inlawrev-3694	1147	44	revenue	revenue	NOUN
inlawrev-3694	1147	45	code	code	NOUN
inlawrev-3694	1147	46	.	.	PUNCT
inlawrev-3694	1148	1	in	in	ADP
inlawrev-3694	1148	2	instances	instance	NOUN
inlawrev-3694	1148	3	where	where	SCONJ
inlawrev-3694	1148	4	a	a	DET
inlawrev-3694	1148	5	taxpayer	taxpayer	NOUN
inlawrev-3694	1148	6	and	and	CCONJ
inlawrev-3694	1148	7	his	his	PRON
inlawrev-3694	1148	8	or	or	CCONJ
inlawrev-3694	1148	9	her	her	PRON
inlawrev-3694	1148	10	advisor	advisor	NOUN
inlawrev-3694	1148	11	decide	decide	VERB
inlawrev-3694	1148	12	not	not	PART
inlawrev-3694	1148	13	to	to	PART
inlawrev-3694	1148	14	disclose	disclose	VERB
inlawrev-3694	1148	15	the	the	DET
inlawrev-3694	1148	16	transaction	transaction	NOUN
inlawrev-3694	1148	17	,	,	PUNCT
inlawrev-3694	1148	18	the	the	DET
inlawrev-3694	1148	19	taxpayer	taxpayer	NOUN
inlawrev-3694	1148	20	would	would	AUX
inlawrev-3694	1148	21	be	be	AUX
inlawrev-3694	1148	22	subject	subject	ADJ
inlawrev-3694	1148	23	to	to	ADP
inlawrev-3694	1148	24	the	the	DET
inlawrev-3694	1148	25	increased	increase	VERB
inlawrev-3694	1148	26	thirty	thirty	NUM
inlawrev-3694	1148	27	percent	percent	NOUN
inlawrev-3694	1148	28	penalty	penalty	NOUN
inlawrev-3694	1148	29	for	for	ADP
inlawrev-3694	1148	30	understatements	understatement	NOUN
inlawrev-3694	1148	31	and	and	CCONJ
inlawrev-3694	1148	32	all	all	DET
inlawrev-3694	1148	33	the	the	DET
inlawrev-3694	1148	34	fees	fee	NOUN
inlawrev-3694	1148	35	earned	earn	VERB
inlawrev-3694	1148	36	by	by	ADP
inlawrev-3694	1148	37	a	a	DET
inlawrev-3694	1148	38	practitioner	practitioner	NOUN
inlawrev-3694	1148	39	would	would	AUX
inlawrev-3694	1148	40	be	be	AUX
inlawrev-3694	1148	41	forfeited	forfeit	VERB
inlawrev-3694	1148	42	under	under	ADP
inlawrev-3694	1148	43	the	the	DET
inlawrev-3694	1148	44	sanction	sanction	NOUN
inlawrev-3694	1148	45	.	.	PUNCT
inlawrev-3694	1149	1	after	after	ADV
inlawrev-3694	1149	2	all	all	ADV
inlawrev-3694	1149	3	,	,	PUNCT
inlawrev-3694	1149	4	why	why	SCONJ
inlawrev-3694	1149	5	should	should	AUX
inlawrev-3694	1149	6	a	a	DET
inlawrev-3694	1149	7	tax	tax	NOUN
inlawrev-3694	1149	8	advisor	advisor	NOUN
inlawrev-3694	1149	9	be	be	AUX
inlawrev-3694	1149	10	able	able	ADJ
inlawrev-3694	1149	11	to	to	PART
inlawrev-3694	1149	12	avoid	avoid	VERB
inlawrev-3694	1149	13	the	the	DET
inlawrev-3694	1149	14	monetary	monetary	ADJ
inlawrev-3694	1149	15	sanction	sanction	NOUN
inlawrev-3694	1149	16	in	in	ADP
inlawrev-3694	1149	17	instances	instance	NOUN
inlawrev-3694	1149	18	where	where	SCONJ
inlawrev-3694	1149	19	they	they	PRON
inlawrev-3694	1149	20	choose	choose	VERB
inlawrev-3694	1149	21	not	not	PART
inlawrev-3694	1149	22	to	to	PART
inlawrev-3694	1149	23	abide	abide	VERB
inlawrev-3694	1149	24	by	by	ADP
inlawrev-3694	1149	25	the	the	DET
inlawrev-3694	1149	26	code	code	NOUN
inlawrev-3694	1149	27	's	's	PART
inlawrev-3694	1149	28	disclosure	disclosure	NOUN
inlawrev-3694	1149	29	provisions	provision	NOUN
inlawrev-3694	1149	30	?	?	PUNCT
inlawrev-3694	1150	1	further	far	ADV
inlawrev-3694	1150	2	,	,	PUNCT
inlawrev-3694	1150	3	if	if	SCONJ
inlawrev-3694	1150	4	a	a	DET
inlawrev-3694	1150	5	disclosed	disclose	VERB
inlawrev-3694	1150	6	transaction	transaction	NOUN
inlawrev-3694	1150	7	which	which	PRON
inlawrev-3694	1150	8	is	be	AUX
inlawrev-3694	1150	9	the	the	DET
inlawrev-3694	1150	10	subject	subject	NOUN
inlawrev-3694	1150	11	of	of	ADP
inlawrev-3694	1150	12	a	a	DET
inlawrev-3694	1150	13	tax	tax	NOUN
inlawrev-3694	1150	14	shelter	shelter	NOUN
inlawrev-3694	1150	15	opinion	opinion	NOUN
inlawrev-3694	1150	16	is	be	AUX
inlawrev-3694	1150	17	determined	determine	VERB
inlawrev-3694	1150	18	to	to	PART
inlawrev-3694	1150	19	be	be	AUX
inlawrev-3694	1150	20	abusive	abusive	ADJ
inlawrev-3694	1150	21	by	by	ADP
inlawrev-3694	1150	22	a	a	DET
inlawrev-3694	1150	23	court	court	NOUN
inlawrev-3694	1150	24	,	,	PUNCT
inlawrev-3694	1150	25	the	the	DET
inlawrev-3694	1150	26	penalty	penalty	NOUN
inlawrev-3694	1150	27	could	could	AUX
inlawrev-3694	1150	28	apply	apply	VERB
inlawrev-3694	1150	29	to	to	ADP
inlawrev-3694	1150	30	the	the	DET
inlawrev-3694	1150	31	taxpayer	taxpayer	NOUN
inlawrev-3694	1150	32	or	or	CCONJ
inlawrev-3694	1150	33	its	its	PRON
inlawrev-3694	1150	34	tax	tax	NOUN
inlawrev-3694	1150	35	advisor	advisor	NOUN
inlawrev-3694	1150	36	jointly	jointly	ADV
inlawrev-3694	1150	37	and	and	CCONJ
inlawrev-3694	1150	38	severally	severally	ADV
inlawrev-3694	1150	39	.	.	PUNCT
inlawrev-3694	1151	1	the	the	DET
inlawrev-3694	1151	2	penalty	penalty	NOUN
inlawrev-3694	1151	3	or	or	CCONJ
inlawrev-3694	1151	4	sanction	sanction	NOUN
inlawrev-3694	1151	5	upon	upon	SCONJ
inlawrev-3694	1151	6	a	a	DET
inlawrev-3694	1151	7	practitioner	practitioner	NOUN
inlawrev-3694	1151	8	issuing	issue	VERB
inlawrev-3694	1151	9	such	such	DET
inlawrev-3694	1151	10	an	an	DET
inlawrev-3694	1151	11	opinion	opinion	NOUN
inlawrev-3694	1151	12	could	could	AUX
inlawrev-3694	1151	13	,	,	PUNCT
inlawrev-3694	1151	14	for	for	ADP
inlawrev-3694	1151	15	example	example	NOUN
inlawrev-3694	1151	16	,	,	PUNCT
inlawrev-3694	1151	17	be	be	AUX
inlawrev-3694	1151	18	equal	equal	ADJ
inlawrev-3694	1151	19	to	to	ADP
inlawrev-3694	1151	20	the	the	DET
inlawrev-3694	1151	21	twenty	twenty	NUM
inlawrev-3694	1151	22	or	or	CCONJ
inlawrev-3694	1151	23	thirty	thirty	NUM
inlawrev-3694	1151	24	percent	percent	NOUN
inlawrev-3694	1151	25	understatement	understatement	NOUN
inlawrev-3694	1151	26	penalty	penalty	NOUN
inlawrev-3694	1151	27	that	that	PRON
inlawrev-3694	1151	28	is	be	AUX
inlawrev-3694	1151	29	otherwise	otherwise	ADV
inlawrev-3694	1151	30	being	be	AUX
inlawrev-3694	1151	31	avoided	avoid	VERB
inlawrev-3694	1151	32	by	by	ADP
inlawrev-3694	1151	33	a	a	DET
inlawrev-3694	1151	34	taxpayer	taxpayer	NOUN
inlawrev-3694	1151	35	by	by	ADP
inlawrev-3694	1151	36	obtaining	obtain	VERB
inlawrev-3694	1151	37	a	a	DET
inlawrev-3694	1151	38	tax	tax	NOUN
inlawrev-3694	1151	39	opinion	opinion	NOUN
inlawrev-3694	1151	40	.	.	PUNCT
inlawrev-3694	1152	1	the	the	DET
inlawrev-3694	1152	2	imposition	imposition	NOUN
inlawrev-3694	1152	3	of	of	ADP
inlawrev-3694	1152	4	this	this	DET
inlawrev-3694	1152	5	penalty	penalty	NOUN
inlawrev-3694	1152	6	may	may	AUX
inlawrev-3694	1152	7	be	be	AUX
inlawrev-3694	1152	8	limited	limit	VERB
inlawrev-3694	1152	9	only	only	ADV
inlawrev-3694	1152	10	to	to	ADP
inlawrev-3694	1152	11	those	those	DET
inlawrev-3694	1152	12	practitioners	practitioner	NOUN
inlawrev-3694	1152	13	that	that	PRON
inlawrev-3694	1152	14	engage	engage	VERB
inlawrev-3694	1152	15	in	in	ADP
inlawrev-3694	1152	16	providing	provide	VERB
inlawrev-3694	1152	17	tax	tax	NOUN
inlawrev-3694	1152	18	shelter	shelter	NOUN
inlawrev-3694	1152	19	style	style	NOUN
inlawrev-3694	1152	20	opinions	opinion	NOUN
inlawrev-3694	1152	21	.	.	PUNCT
inlawrev-3694	1153	1	thus	thus	ADV
inlawrev-3694	1153	2	,	,	PUNCT
inlawrev-3694	1153	3	the	the	DET
inlawrev-3694	1153	4	penalty	penalty	NOUN
inlawrev-3694	1153	5	would	would	AUX
inlawrev-3694	1153	6	not	not	PART
inlawrev-3694	1153	7	apply	apply	VERB
inlawrev-3694	1153	8	to	to	ADP
inlawrev-3694	1153	9	those	those	DET
inlawrev-3694	1153	10	practitioners	practitioner	NOUN
inlawrev-3694	1153	11	that	that	PRON
inlawrev-3694	1153	12	endeavor	endeavor	VERB
inlawrev-3694	1153	13	to	to	PART
inlawrev-3694	1153	14	provide	provide	VERB
inlawrev-3694	1153	15	tax	tax	NOUN
inlawrev-3694	1153	16	advice	advice	NOUN
inlawrev-3694	1153	17	outside	outside	ADP
inlawrev-3694	1153	18	of	of	ADP
inlawrev-3694	1153	19	the	the	DET
inlawrev-3694	1153	20	tax	tax	NOUN
inlawrev-3694	1153	21	shelter	shelter	NOUN
inlawrev-3694	1153	22	arena	arena	NOUN
inlawrev-3694	1153	23	.	.	PUNCT
inlawrev-3694	1154	1	the	the	DET
inlawrev-3694	1154	2	possibility	possibility	NOUN
inlawrev-3694	1154	3	of	of	ADP
inlawrev-3694	1154	4	an	an	DET
inlawrev-3694	1154	5	ethical	ethical	ADJ
inlawrev-3694	1154	6	sanction	sanction	NOUN
inlawrev-3694	1154	7	imposed	impose	VERB
inlawrev-3694	1154	8	upon	upon	SCONJ
inlawrev-3694	1154	9	the	the	DET
inlawrev-3694	1154	10	practitioner	practitioner	NOUN
inlawrev-3694	1154	11	plus	plus	CCONJ
inlawrev-3694	1154	12	a	a	DET
inlawrev-3694	1154	13	monetary	monetary	ADJ
inlawrev-3694	1154	14	penalty	penalty	NOUN
inlawrev-3694	1154	15	imposedjointly	imposedjointly	ADV
inlawrev-3694	1154	16	upon	upon	SCONJ
inlawrev-3694	1154	17	either	either	CCONJ
inlawrev-3694	1154	18	the	the	DET
inlawrev-3694	1154	19	client	client	NOUN
inlawrev-3694	1154	20	or	or	CCONJ
inlawrev-3694	1154	21	the	the	DET
inlawrev-3694	1154	22	practitioner	practitioner	NOUN
inlawrev-3694	1154	23	injects	inject	VERB
inlawrev-3694	1154	24	a	a	DET
inlawrev-3694	1154	25	level	level	NOUN
inlawrev-3694	1154	26	of	of	ADP
inlawrev-3694	1154	27	risk	risk	NOUN
inlawrev-3694	1154	28	in	in	ADP
inlawrev-3694	1154	29	the	the	DET
inlawrev-3694	1154	30	tax	tax	NOUN
inlawrev-3694	1154	31	shelter	shelter	NOUN
inlawrev-3694	1154	32	arena	arena	NOUN
inlawrev-3694	1154	33	that	that	PRON
inlawrev-3694	1154	34	most	most	ADJ
inlawrev-3694	1154	35	practitioners	practitioner	NOUN
inlawrev-3694	1154	36	and	and	CCONJ
inlawrev-3694	1154	37	clients	client	NOUN
inlawrev-3694	1154	38	will	will	AUX
inlawrev-3694	1154	39	not	not	PART
inlawrev-3694	1154	40	want	want	VERB
inlawrev-3694	1154	41	to	to	PART
inlawrev-3694	1154	42	take	take	VERB
inlawrev-3694	1154	43	unless	unless	SCONJ
inlawrev-3694	1154	44	they	they	PRON
inlawrev-3694	1154	45	are	be	AUX
inlawrev-3694	1154	46	quite	quite	ADV
inlawrev-3694	1154	47	sure	sure	ADJ
inlawrev-3694	1154	48	of	of	ADP
inlawrev-3694	1154	49	their	their	PRON
inlawrev-3694	1154	50	legal	legal	ADJ
inlawrev-3694	1154	51	analysis	analysis	NOUN
inlawrev-3694	1154	52	.	.	PUNCT
inlawrev-3694	1155	1	the	the	DET
inlawrev-3694	1155	2	result	result	NOUN
inlawrev-3694	1155	3	will	will	AUX
inlawrev-3694	1155	4	no	no	ADV
inlawrev-3694	1155	5	longer	long	ADV
inlawrev-3694	1155	6	be	be	AUX
inlawrev-3694	1155	7	a	a	DET
inlawrev-3694	1155	8	simple	simple	ADJ
inlawrev-3694	1155	9	financial	financial	ADJ
inlawrev-3694	1155	10	wash	wash	NOUN
inlawrev-3694	1155	11	of	of	ADP
inlawrev-3694	1155	12	tax	tax	NOUN
inlawrev-3694	1155	13	and	and	CCONJ
inlawrev-3694	1155	14	interest	interest	NOUN
inlawrev-3694	1155	15	that	that	PRON
inlawrev-3694	1155	16	otherwise	otherwise	ADV
inlawrev-3694	1155	17	would	would	AUX
inlawrev-3694	1155	18	have	have	AUX
inlawrev-3694	1155	19	been	be	AUX
inlawrev-3694	1155	20	paid	pay	VERB
inlawrev-3694	1155	21	in	in	ADP
inlawrev-3694	1155	22	the	the	DET
inlawrev-3694	1155	23	absence	absence	NOUN
inlawrev-3694	1155	24	of	of	ADP
inlawrev-3694	1155	25	the	the	DET
inlawrev-3694	1155	26	transaction	transaction	NOUN
inlawrev-3694	1155	27	.	.	PUNCT
inlawrev-3694	1156	1	rather	rather	ADV
inlawrev-3694	1156	2	,	,	PUNCT
inlawrev-3694	1156	3	a	a	DET
inlawrev-3694	1156	4	penalty	penalty	NOUN
inlawrev-3694	1156	5	will	will	AUX
inlawrev-3694	1156	6	be	be	AUX
inlawrev-3694	1156	7	imposed	impose	VERB
inlawrev-3694	1156	8	on	on	ADP
inlawrev-3694	1156	9	one	one	NUM
inlawrev-3694	1156	10	of	of	ADP
inlawrev-3694	1156	11	the	the	DET
inlawrev-3694	1156	12	participants	participant	NOUN
inlawrev-3694	1156	13	.	.	PUNCT
inlawrev-3694	1157	1	conclusion	conclusion	NOUN
inlawrev-3694	1157	2	as	as	SCONJ
inlawrev-3694	1157	3	revealed	reveal	VERB
inlawrev-3694	1157	4	by	by	ADP
inlawrev-3694	1157	5	the	the	DET
inlawrev-3694	1157	6	recent	recent	ADJ
inlawrev-3694	1157	7	activities	activity	NOUN
inlawrev-3694	1157	8	and	and	CCONJ
inlawrev-3694	1157	9	practices	practice	NOUN
inlawrev-3694	1157	10	of	of	ADP
inlawrev-3694	1157	11	numerous	numerous	ADJ
inlawrev-3694	1157	12	professional	professional	ADJ
inlawrev-3694	1157	13	firms	firm	NOUN
inlawrev-3694	1157	14	,	,	PUNCT
inlawrev-3694	1157	15	the	the	DET
inlawrev-3694	1157	16	marketing	marketing	NOUN
inlawrev-3694	1157	17	of	of	ADP
inlawrev-3694	1157	18	tax	tax	NOUN
inlawrev-3694	1157	19	motivated	motivate	VERB
inlawrev-3694	1157	20	transactions	transaction	NOUN
inlawrev-3694	1157	21	to	to	ADP
inlawrev-3694	1157	22	taxpayers	taxpayer	NOUN
inlawrev-3694	1157	23	has	have	AUX
inlawrev-3694	1157	24	become	become	VERB
inlawrev-3694	1157	25	a	a	DET
inlawrev-3694	1157	26	big	big	ADJ
inlawrev-3694	1157	27	business	business	NOUN
inlawrev-3694	1157	28	,	,	PUNCT
inlawrev-3694	1157	29	resulting	result	VERB
inlawrev-3694	1157	30	in	in	ADP
inlawrev-3694	1157	31	a	a	DET
inlawrev-3694	1157	32	large	large	ADJ
inlawrev-3694	1157	33	cost	cost	NOUN
inlawrev-3694	1157	34	to	to	ADP
inlawrev-3694	1157	35	the	the	DET
inlawrev-3694	1157	36	federal	federal	ADJ
inlawrev-3694	1157	37	government	government	NOUN
inlawrev-3694	1157	38	in	in	ADP
inlawrev-3694	1157	39	the	the	DET
inlawrev-3694	1157	40	form	form	NOUN
inlawrev-3694	1157	41	of	of	ADP
inlawrev-3694	1157	42	lost	lose	VERB
inlawrev-3694	1157	43	tax	tax	NOUN
inlawrev-3694	1157	44	revenues	revenue	NOUN
inlawrev-3694	1157	45	.	.	PUNCT
inlawrev-3694	1158	1	the	the	DET
inlawrev-3694	1158	2	success	success	NOUN
inlawrev-3694	1158	3	of	of	ADP
inlawrev-3694	1158	4	tax	tax	NOUN
inlawrev-3694	1158	5	shelter	shelter	NOUN
inlawrev-3694	1158	6	promoters	promoter	NOUN
inlawrev-3694	1158	7	and	and	CCONJ
inlawrev-3694	1158	8	taxpayers	taxpayer	NOUN
inlawrev-3694	1158	9	who	who	PRON
inlawrev-3694	1158	10	reduce	reduce	VERB
inlawrev-3694	1158	11	their	their	PRON
inlawrev-3694	1158	12	federal	federal	ADJ
inlawrev-3694	1158	13	tax	tax	NOUN
inlawrev-3694	1158	14	liability	liability	NOUN
inlawrev-3694	1158	15	through	through	ADP
inlawrev-3694	1158	16	the	the	DET
inlawrev-3694	1158	17	use	use	NOUN
inlawrev-3694	1158	18	of	of	ADP
inlawrev-3694	1158	19	highly	highly	ADV
inlawrev-3694	1158	20	structured	structured	ADJ
inlawrev-3694	1158	21	transactions	transaction	NOUN
inlawrev-3694	1158	22	in	in	ADP
inlawrev-3694	1158	23	violation	violation	NOUN
inlawrev-3694	1158	24	of	of	ADP
inlawrev-3694	1158	25	the	the	DET
inlawrev-3694	1158	26	spirit	spirit	NOUN
inlawrev-3694	1158	27	of	of	ADP
inlawrev-3694	1158	28	the	the	DET
inlawrev-3694	1158	29	tax	tax	NOUN
inlawrev-3694	1158	30	laws	law	NOUN
inlawrev-3694	1158	31	undermines	undermine	VERB
inlawrev-3694	1158	32	the	the	DET
inlawrev-3694	1158	33	integrity	integrity	NOUN
inlawrev-3694	1158	34	and	and	CCONJ
inlawrev-3694	1158	35	fairness	fairness	NOUN
inlawrev-3694	1158	36	of	of	ADP
inlawrev-3694	1158	37	the	the	DET
inlawrev-3694	1158	38	federal	federal	ADJ
inlawrev-3694	1158	39	tax	tax	NOUN
inlawrev-3694	1158	40	system	system	NOUN
inlawrev-3694	1158	41	.	.	PUNCT
inlawrev-3694	1159	1	the	the	DET
inlawrev-3694	1159	2	success	success	NOUN
inlawrev-3694	1159	3	ofthe	ofthe	NOUN
inlawrev-3694	1159	4	promoters	promoter	NOUN
inlawrev-3694	1159	5	and	and	CCONJ
inlawrev-3694	1159	6	taxpayers	taxpayer	NOUN
inlawrev-3694	1159	7	who	who	PRON
inlawrev-3694	1159	8	would	would	AUX
inlawrev-3694	1159	9	game	game	VERB
inlawrev-3694	1159	10	the	the	DET
inlawrev-3694	1159	11	system	system	NOUN
inlawrev-3694	1159	12	with	with	ADP
inlawrev-3694	1159	13	such	such	ADJ
inlawrev-3694	1159	14	transactions	transaction	NOUN
inlawrev-3694	1159	15	is	be	AUX
inlawrev-3694	1159	16	due	due	ADJ
inlawrev-3694	1159	17	in	in	ADP
inlawrev-3694	1159	18	part	part	NOUN
inlawrev-3694	1159	19	to	to	ADP
inlawrev-3694	1159	20	the	the	DET
inlawrev-3694	1159	21	fact	fact	NOUN
inlawrev-3694	1159	22	that	that	SCONJ
inlawrev-3694	1159	23	the	the	DET
inlawrev-3694	1159	24	judicial	judicial	ADJ
inlawrev-3694	1159	25	doctrines	doctrine	NOUN
inlawrev-3694	1159	26	developed	develop	VERB
inlawrev-3694	1159	27	over	over	ADP
inlawrev-3694	1159	28	time	time	NOUN
inlawrev-3694	1159	29	to	to	PART
inlawrev-3694	1159	30	identify	identify	VERB
inlawrev-3694	1159	31	such	such	ADJ
inlawrev-3694	1159	32	transactions	transaction	NOUN
inlawrev-3694	1159	33	have	have	AUX
inlawrev-3694	1159	34	not	not	PART
inlawrev-3694	1159	35	set	set	VERB
inlawrev-3694	1159	36	a	a	DET
inlawrev-3694	1159	37	clear	clear	ADJ
inlawrev-3694	1159	38	deterrence	deterrence	NOUN
inlawrev-3694	1159	39	standard	standard	NOUN
inlawrev-3694	1159	40	.	.	PUNCT
inlawrev-3694	1160	1	specifically	specifically	ADV
inlawrev-3694	1160	2	,	,	PUNCT
inlawrev-3694	1160	3	the	the	DET
inlawrev-3694	1160	4	economic	economic	ADJ
inlawrev-3694	1160	5	substance	substance	NOUN
inlawrev-3694	1160	6	prong	prong	NOUN
inlawrev-3694	1160	7	of	of	ADP
inlawrev-3694	1160	8	the	the	DET
inlawrev-3694	1160	9	judicially	judicially	ADV
inlawrev-3694	1160	10	developed	develop	VERB
inlawrev-3694	1160	11	sham	sham	ADJ
inlawrev-3694	1160	12	transaction	transaction	NOUN
inlawrev-3694	1160	13	requiring	require	VERB
inlawrev-3694	1160	14	a	a	DET
inlawrev-3694	1160	15	minimal	minimal	ADJ
inlawrev-3694	1160	16	amount	amount	NOUN
inlawrev-3694	1160	17	of	of	ADP
inlawrev-3694	1160	18	profit	profit	NOUN
inlawrev-3694	1160	19	allows	allow	VERB
inlawrev-3694	1160	20	taxpayers	taxpayer	NOUN
inlawrev-3694	1160	21	and	and	CCONJ
inlawrev-3694	1160	22	their	their	PRON
inlawrev-3694	1160	23	advisors	advisor	NOUN
inlawrev-3694	1160	24	to	to	PART
inlawrev-3694	1160	25	succeed	succeed	VERB
inlawrev-3694	1160	26	in	in	ADP
inlawrev-3694	1160	27	making	make	VERB
inlawrev-3694	1160	28	creative	creative	ADJ
inlawrev-3694	1160	29	but	but	CCONJ
inlawrev-3694	1160	30	unlikely	unlikely	ADJ
inlawrev-3694	1160	31	arguments	argument	NOUN
inlawrev-3694	1160	32	under	under	ADP
inlawrev-3694	1160	33	an	an	DET
inlawrev-3694	1160	34	uncertain	uncertain	ADJ
inlawrev-3694	1160	35	standard	standard	NOUN
inlawrev-3694	1160	36	.	.	PUNCT
inlawrev-3694	1161	1	the	the	DET
inlawrev-3694	1161	2	very	very	ADJ
inlawrev-3694	1161	3	existence	existence	NOUN
inlawrev-3694	1161	4	of	of	ADP
inlawrev-3694	1161	5	such	such	DET
inlawrev-3694	1161	6	an	an	DET
inlawrev-3694	1161	7	argument	argument	NOUN
inlawrev-3694	1161	8	injects	inject	VERB
inlawrev-3694	1161	9	sufficient	sufficient	ADJ
inlawrev-3694	1161	10	uncertainty	uncertainty	NOUN
inlawrev-3694	1161	11	under	under	ADP
inlawrev-3694	1161	12	the	the	DET
inlawrev-3694	1161	13	current	current	ADJ
inlawrev-3694	1161	14	code	code	NOUN
inlawrev-3694	1161	15	and	and	CCONJ
inlawrev-3694	1161	16	treasury	treasury	PROPN
inlawrev-3694	1161	17	regulations	regulation	NOUN
inlawrev-3694	1161	18	to	to	PART
inlawrev-3694	1161	19	allow	allow	VERB
inlawrev-3694	1161	20	taxpayers	taxpayer	NOUN
inlawrev-3694	1161	21	to	to	ADP
inlawrev-3694	1161	22	342	342	NUM
inlawrev-3694	1161	23	indiana	indiana	PROPN
inlawrev-3694	1161	24	law	law	PROPN
inlawrev-3694	1161	25	review	review	NOUN
inlawrev-3694	1161	26	[	[	X
inlawrev-3694	1161	27	vol	vol	NOUN
inlawrev-3694	1161	28	.	.	PUNCT
inlawrev-3694	1161	29	38:295	38:295	NUM
inlawrev-3694	1161	30	consistently	consistently	ADV
inlawrev-3694	1161	31	avoid	avoid	VERB
inlawrev-3694	1161	32	penalties	penalty	NOUN
inlawrev-3694	1161	33	in	in	ADP
inlawrev-3694	1161	34	relation	relation	NOUN
inlawrev-3694	1161	35	to	to	ADP
inlawrev-3694	1161	36	such	such	ADJ
inlawrev-3694	1161	37	transactions	transaction	NOUN
inlawrev-3694	1161	38	.	.	PUNCT
inlawrev-3694	1162	1	in	in	ADP
inlawrev-3694	1162	2	order	order	NOUN
inlawrev-3694	1162	3	to	to	PART
inlawrev-3694	1162	4	avoid	avoid	VERB
inlawrev-3694	1162	5	this	this	DET
inlawrev-3694	1162	6	unacceptable	unacceptable	ADJ
inlawrev-3694	1162	7	consequence	consequence	NOUN
inlawrev-3694	1162	8	,	,	PUNCT
inlawrev-3694	1162	9	congress	congress	PROPN
inlawrev-3694	1162	10	should	should	AUX
inlawrev-3694	1162	11	codify	codify	VERB
inlawrev-3694	1162	12	and	and	CCONJ
inlawrev-3694	1162	13	clarify	clarify	VERB
inlawrev-3694	1162	14	the	the	DET
inlawrev-3694	1162	15	economic	economic	ADJ
inlawrev-3694	1162	16	substance	substance	NOUN
inlawrev-3694	1162	17	doctrine	doctrine	NOUN
inlawrev-3694	1162	18	.	.	PUNCT
inlawrev-3694	1163	1	further	far	ADV
inlawrev-3694	1163	2	,	,	PUNCT
inlawrev-3694	1163	3	the	the	DET
inlawrev-3694	1163	4	current	current	ADJ
inlawrev-3694	1163	5	regulatory	regulatory	ADJ
inlawrev-3694	1163	6	regime	regime	NOUN
inlawrev-3694	1163	7	under	under	ADP
inlawrev-3694	1163	8	the	the	DET
inlawrev-3694	1163	9	internal	internal	ADJ
inlawrev-3694	1163	10	revenue	revenue	NOUN
inlawrev-3694	1163	11	code	code	NOUN
inlawrev-3694	1163	12	and	and	CCONJ
inlawrev-3694	1163	13	the	the	DET
inlawrev-3694	1163	14	ethical	ethical	ADJ
inlawrev-3694	1163	15	sanctions	sanction	NOUN
inlawrev-3694	1163	16	under	under	ADP
inlawrev-3694	1163	17	circular	circular	ADJ
inlawrev-3694	1163	18	230	230	NUM
inlawrev-3694	1163	19	are	be	AUX
inlawrev-3694	1163	20	not	not	PART
inlawrev-3694	1163	21	in	in	ADP
inlawrev-3694	1163	22	harmony	harmony	NOUN
inlawrev-3694	1163	23	.	.	PUNCT
inlawrev-3694	1164	1	due	due	ADP
inlawrev-3694	1164	2	to	to	ADP
inlawrev-3694	1164	3	the	the	DET
inlawrev-3694	1164	4	unavoidable	unavoidable	ADJ
inlawrev-3694	1164	5	relationship	relationship	NOUN
inlawrev-3694	1164	6	between	between	ADP
inlawrev-3694	1164	7	taxpayers	taxpayer	NOUN
inlawrev-3694	1164	8	and	and	CCONJ
inlawrev-3694	1164	9	their	their	PRON
inlawrev-3694	1164	10	advisors	advisor	NOUN
inlawrev-3694	1164	11	,	,	PUNCT
inlawrev-3694	1164	12	the	the	DET
inlawrev-3694	1164	13	monetary	monetary	ADJ
inlawrev-3694	1164	14	sanction	sanction	NOUN
inlawrev-3694	1164	15	authority	authority	NOUN
inlawrev-3694	1164	16	granted	grant	VERB
inlawrev-3694	1164	17	to	to	ADP
inlawrev-3694	1164	18	the	the	DET
inlawrev-3694	1164	19	irs	irs	PROPN
inlawrev-3694	1164	20	under	under	ADP
inlawrev-3694	1164	21	the	the	DET
inlawrev-3694	1164	22	jobs	job	NOUN
inlawrev-3694	1164	23	act	act	NOUN
inlawrev-3694	1164	24	should	should	AUX
inlawrev-3694	1164	25	be	be	AUX
inlawrev-3694	1164	26	amended	amend	VERB
inlawrev-3694	1164	27	to	to	PART
inlawrev-3694	1164	28	make	make	VERB
inlawrev-3694	1164	29	it	it	PRON
inlawrev-3694	1164	30	applicable	applicable	ADJ
inlawrev-3694	1164	31	in	in	ADP
inlawrev-3694	1164	32	instances	instance	NOUN
inlawrev-3694	1164	33	wherein	wherein	SCONJ
inlawrev-3694	1164	34	an	an	DET
inlawrev-3694	1164	35	advisor	advisor	NOUN
inlawrev-3694	1164	36	ignores	ignore	VERB
inlawrev-3694	1164	37	the	the	DET
inlawrev-3694	1164	38	requirements	requirement	NOUN
inlawrev-3694	1164	39	under	under	ADP
inlawrev-3694	1164	40	the	the	DET
inlawrev-3694	1164	41	code	code	NOUN
inlawrev-3694	1164	42	as	as	ADV
inlawrev-3694	1164	43	well	well	ADV
inlawrev-3694	1164	44	as	as	ADP
inlawrev-3694	1164	45	under	under	ADP
inlawrev-3694	1164	46	circular	circular	ADJ
inlawrev-3694	1164	47	230	230	NUM
inlawrev-3694	1164	48	.	.	PUNCT