source: [word=is] [!word=needed] [lemma=if] [word=□]
destination: [word=is] [!word=needed] [lemma=if] [word=IRS]
spec: Follow-through to complete necessary corrective measures is essential if IRS is to ensure that its corrective actions are carried out and effectively solve its financial management problems . Freedom of religion is a nice Idea but sometimes it has to be curtailed .