91.   While taxpayers are not likely to notice the technical shift, Republican lawmakers already have cried foul, arguing the switch does not address underlying problems with the program.

92.   While many taxpayers will be pleased with the tax changes, millions of Americans will not.

93.   Who these taxpayers are is a mystery, and how the provision got into the bill is a matter of dispute.

94.   Wilson, speaking for the governor, continued to insist that Schundler was misleading the public by suggesting that state taxpayers would be liable if the arena failed.

95.   While the convicted tax preparers may serve time and pay fines, the taxpayers are the real victims.

96.   Yet taxpayers are not a promising source in this era of tightened budgets, and the mind boggles at the likely sums required.

97.   Opposition parties seized on the program as a political scandal, charging that taxpayers are being asked to pay the tab for illegal, insider loans made by millionaires.

98.   Pronk and others said that if Washington cut its contributions, taxpayers elsewhere would be reluctant to make up the difference.

99.   And U.S. taxpayers are sure to foot most of the bill.

100.   As a result of the Congressional delegation being forced to fly two planes, taxpayers were billed thousands of dollars in extra costs, Ballenger said.