60998
Tax return The employee did not report as taxable income any of the gain resulting from the exercise of the option Commissioner of Internal Revenue The Internal Revenue Service levied a deficiency assessment against him .
 None
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities:  
Answer:
 None