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10 J. Tax Prac. & Proc. 1 (2008-2009)

handle is hein.journals/jtaxpp10 and id is 1 raw text is: COLUMNS

Examination
By Harvey Coustan

Vol. 10, No. 1 February-March 2008
Contents

5

Collection
By Carol M. Luttati
IRS Watch
By James Dougherty, Thomas Cryan and Vibhuti Patel
Practice                                                                     I
By Kathryn Keneally and Charles P. Rettig
Guest Column
By Robert W Wood                                                          15

ARTICLES

IRS Guidance on the Tax Preparer Penalty Statutory Revisions
By Kip Dellinger

19

Circular 230: Final Amendments Reflect a Balanced Approach   C)
By Eve Elgin                                                 2_tJ
Tax CourtJurisdiction and Code Sec. 6330 Challenges:
A Need for Clarification
By Brian Isaacson and Karen Phu
From the Cradle to the Grave: What Remains of Interest
Suspension Under Code Sec. 6404(g)?
By Hale E. Sheppard
Code Sec. 41 Research and Experimentation Tax Credit
Audit Considerations
By Kreig D. Mitchell                                         51

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