Anchor: In that regard, IRS is beginning to implement significant changes that will require training for frontline employees and their supervisors.
Entailed: The IRS is introducing changes that will make it necessary for frontline employees and their supervisors to be trained. 
Contradiction: The IRS now requires all frontline employees to be fired on the spot.
Contradiction: Nobody is going to the market space.
Contradiction: You'll decide if the data is reliable. 
Contradiction: There are only raccoons near the water.
Contradiction: It's nice.