22240
In most cases , the IRS says , these projects are local or regional , rather than national , and arise because auditors in an area detect some pattern of abuse among , say , factory workers claiming that having a multitude of dependents frees them from tax withholding or yacht owners deducting losses from sideline charter businesses .
 IRS
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: date, organization, person, geographical social political, national religious political, facility, cardinal, location, work of art, law, event, product, ordinal, percent, time, quantity, money, language 
Text: {0} 
Answer:
 IRS