CONTENTS
ARTICLES
• Educational Opportunities for Taxpayers
George Salimbas
-- Page 1
• The New Tax Shelter Opinion Letter Regulations: Cutting Back on a Client's Ability to Rely on the Advice of His Counsel
Beckett G. Cantley
-- Page 47
NOTES
• Internal Revenue Service Collects from an Innocent Spouse in United States v. Craft: Could Business Associates Be Next
Wade M. Fisher
-- Page 77