Please identify all the named entities mentioned in the input sentence provided below. Use only the categories: PER - person, ORG - organization, and LOC - location.
Remember, nationalities are neither locations nor organizations, and organizations can represent other groups of people.
Pay attention to the provided example. You should only output the results in JSON format, following a similar structure to the example result provided.

Example sentence and results:

Where in the world is Iguazu?

"Results": [
    {
        "TypeName": "LOC",
        "Text": "Iguazu",
        "Start": 22,
        "End": 28
    }
]

Considering the input sentence below, what is the output result?

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.


"Results": []