About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline



12 J. Tax Prac. & Proc. 1 (2010-2011)

handle is hein.journals/jtaxpp12 and id is 1 raw text is: r ~ CCH Journals and Newsletters
Si _  EmailAlert for the Current Issue
Sign Up Here... CCHGroup.com/Emait/Journals
1o2, No. I February-March 2010
COLUMNS
Examination
By Kevin E. Thorn
Collection
By Carol M. Lutatti
IRS Watch
By Kathy PetronchakJohn Keenan and Julia Lagun
Practice
By Charles P Rettig and Kathryn Keneally
ARTICLES
Filing Positions, Tax Practitioners and Disclosure
By Mark Reid
Who Owns the Client's File?
By LarryJones, Kory Ryan andlenna Braisted
No Returns, No Problem: Tax Court Rules in Case of First
Impression That IRS Must Consider Economic Hardship
in Pre-Levy CDP Cases
By Hale E. Sheppard
S. G. Smith: Taxpayers Must Pay the Listed Transaction Penalty
and Sue for a Refund
By Bruce Givner and Ken Barrish
Sampling and the IRS
By Howard M. Weinman
Proposed Regulations Address Reporting of Credit and
Debit Card Transactions
By Steven Friedman

CONFERENCES