| based on the unpaid tax | 9 | cause |
| properly | 8 | manner |
| typically | 5 | degree |
| surcharge → be → assessed | 73 |
| surcharge → be → calculated | 39 |
| surcharge → be → determined | 7 |
| surcharge → be → computed | 6 |
| negative | neutral | positive |
| 0.112 | 0.831 | 0.057 |
| Raw frequency | 125 |
| Normalized frequency | 0.842 |
| Modifier score | 0.500 |
| Perplexity | 128.492 |