(S (S (SBAR (IN If) (S (BASENP (NNP Los) (NNP Angeles)) (VP (VBZ loses)))) (COMMA ,) (S (BASENP (PRP it)) (VP (VBZ appears) (SBAR (S (BASENP (JJ local) (NNS taxpayers)) (VP (MD may) (VP (VB be) (ADJP (JJ liable))))))))) (PERIOD .))