AICPA Tax Advisor Tax Court Invalidates Stock-Based Compensation Rule in Cost-Sharing Agreements Regulations Provide Guidance on Proper Place to File Refund Claims Proposed Rules Define Disguised Payments for Services in Partnerships Majority of CPAs Polled Had Clients Victimized by Tax ID Theft This Year Revised Form 3115 Issued in Draft Form Emerging Tax Issues Cause Due-Diligence Problems Small Businesses Bear a Significant Portion of Federal Tax Compliance Cost Filing, Withdrawing, and Managing IRS Authorizations Defined Benefit Plans to Be Prohibited From Replacing Annuities With Lump-Sum Payments Notice Clarifies Provider List Rules for Charitable Hospital Financial Assistance Policies