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6 J. Tax Prac. & Proc. 1 (2004-2005)

handle is hein.journals/jtaxpp6 and id is 1 raw text is: ) 0 U R N A L 0 F TAX P RACT I P R O . F LD U R Vol. 6, No. 1 February-March 2004 contents Family Businesses: The Impact of Strangi II 15 By Michael Schlesinger 2 1 Family Limited Partnerships and Strangi-High Anxiety or What, Me Worry? By James M. Kane For Better, For Worse or For Taxes! By Larry Jones, Catherine Keith, Emily Jones and Nisha Patel 9= New Rules for Tax Opinions and Penalty Protection: The Proposed Revisions to Circular 230 and the Final Penalty Regulations By Robert L. Moore, II, David B. Blair and Tamara W Ashford The Attorney Client Privilege, Work-Product Doctrine and Client 435 Communication Privilege-Part II By Kip Dellinger Columns Examination By Harvey Coustan 5 Collection By Carol M. Luttati 7 IRS Watch By Jerry Songy and David G. Blattner 9 Practice By Kathryn Keneally 11 Practitioner's Perspective By Lawrence B. Gibbs 13