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14 J. Tax Prac. & Proc. 1 (2012-2013)

handle is hein.journals/jtaxpp14 and id is 1 raw text is: SUSTAINABLE Certified Sourcing FORESTRY INITIATIVE www.sfiprogram.org SFI 00453 ~FA~ 1PA\~r ' CCH Journals and Newsletters 7 EmailAtertfor the Current Issue Sign Up Here.. CCH G roup.com/Email/Journals Vol. 14, No. 1 February-March 2012 COLUMNS Examination By Harvey Coustan Collection By CarolM. Luttati Penalties By Bryan C. Skarlatos and Christopher M. Ferguson IRS Watch By Kathy Petronchak, John Keenan andJim McNiff Practice By Charles P Rettig ARTICLES Will the RealJohn Doe Please Stand Up?: Tax Identity Theft Developments By Sharyn M. Fisk and Cory Stigile No Good Deed Goes Unpunished-The Limitations and Pitfalls of Tax Code Driven Investment in the U.S. Virgin Islands ByJason B. Freeman Requests for Admission in Federal Tax Litigation: Uses, Limitations, Rules, and Strategic Considerations By Alex E. Sadler The OPR Investigation By William D. Elliott