Author, "FIN 48 for Tax Lawyers -- Accounting for Uncertainty in Income Taxes," 45 Tax Mgmt. Memorandum 139April 2007 – Publications / Mentions
Accounting terminology has been steadily creeping into the world of tax law. New accounting rules have culminated in Financial Interpretation No. 48 (FIN 48), which makes sweeping changes in the way companies report their income tax liabilities for financial purposes.