special circumstances= SPERKS
make a finding= MAFG
Internal Revenue= SBEFRN
Internal Revenue Service= SBEFRNS
Internal Revenue tax= SBEFRNT
Internal Revenue taxes= SBEFRNTS
driver’s seat= DRIFRT
driver’s seats= DRIFRT
not that I remember= NAIRM
at some time= STAOIMT
mandatory minimum= MARM