| because the irs's proposed sec | 8 | cause |
| reasonably | 5 | degree |
| by any court | 3 | other |
| claim → be → held | 152 |
| claim → be → holding | 4 |
| negative | neutral | positive |
| 0.279 | 0.666 | 0.055 |
| Raw frequency | 156 |
| Normalized frequency | 0.514 |
| Modifier score | 1.000 |
| Perplexity | 123.076 |