471
The judge said the deal ` ` crossed the line ' ' on permissible deductions by such a wide margin that the Internal Revenue Service was right to impose penalties for filing in an inaccurate tax return .
 the Internal Revenue Service, The judge
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: geographical social political, organization, person, location, facility, vehicle, weapon 
Text: {0} 
Answer:
 the Internal Revenue Service, The judge