(S (S (BASENP (DT The) (NN government)) (VP (VBZ has) (VP (VP (VBN accused) (BASENP (DT the) (NNP Tamil) (NNP Tiger) (NNS rebels))) (PP (IN of) (S (VP (VP (VBG using) (BASENP (NNS civilians))) (PP (IN as) (NP (BASENP (NN human) (NNS shields)) (COMMA ,) (NP (BASENP (DT a) (NN claim)) (SBAR (WHNP (WDT that)) (S (BASENP (DT the) (NNS rebels)) (VP (VBP deny))))))))))))) (PERIOD .))