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4 J. Tax Prac. & Proc. 1 (2002-2003)

handle is hein.journals/jtaxpp4 and id is 1 raw text is: ) 0 U R N A L 0 F TAX PRACTICE & P R O C E D U R E Vol. 4, No. 1 February-March 2002 contents 13 The Importance of State Law in Federal Estate and Gift Tax Litigation: An Analysis of P.M. Adams By Robert M. Bolton, Robert Don Collier, William R. Cousins, Ill and Rodney]. Owens 2 1 Change, Complexity and Increasing Uncertainty in the Tax Law: 2-i Their Impact on Our Tax System and What We Should Do About It By Lawrence B. Gibbs First FLPs and LLCs, Now S Corporations 25 iBy Owen G. Fiore Offers in Compromise-New Procedures By Elizabeth J. Atkinson 36 Confidentiality and Privilege in Electronic Communications 36 with Clients By Claudia A. Hill Columns Examination By Harvey Coustan 5 Collection By Carol M. Luttati 7 IRS Watch By David Blattner and Robert Johnson Practice By Kathryn Keneally 11

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