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5 J. Tax Prac. & Proc. 1 (2003-2004)

handle is hein.journals/jtaxpp5 and id is 1 raw text is: 0 U R N A L Vol. 5, No. 1 February-March 2003 contents Riddles Raised by Those Who Don't Read: Solving Purported 15 Problems with the Right of Contribution Under Code Sec. 6672(d) By Larry A. Campagna and William 0. Grimsinger Have We Turned the Corner on Tax Ethics? 19 By Arthur L. Berkowitz Charitable Remainder Trusts: An Overview and Selected Topics 2 i By Robert I. Ury Federal Tax Plea Negotiations and Agreements: The Top 40 Factors 29 ~By Donald W. MacPherson Can This Collection Mitigation Technique Be Saved? An Overview 3/ of Current Issues with the Offers-in-Compromise Program By Claudia A. Hill Columns Examination By Harvey Coustan 5 Collection By Carol M. Luttati 7 IRS Watch By David G. Blattner and Tracey A. Fielman Practitioner's Perspective By Patti Logan and Mary L. Javor 11 0 F