With no explanation, label text_A→text_B with either "not-entailed" or "entailed".
text_A: Also , you will notice this interconnect may not be subject to the CIAC tax gross up , but to protect ourselves , we have added language in Para 3.2 that protects us financially if the IRS ever comes back to determine that this interconnect is subject to the CIAC tax .
text_B: The determining did not happen
entailed.