Introduction.

Overview of the Intermediate Sanctions Law.

Establishing an Intermediate Sanctions Review Process.

Disqualified Persons Determination.

Diagnostic Review for Disqualified Persons.

Diagnostic Review for Organization Manager Liability.

Examining Revenue-Sharing Transactions.

Rebuttable Presumption of Reasonableness.

Appendix A: Intermediate Sanctions Law.

Appendix B: Excerpt from House Ways and Means Committee Report on Taxpayer Bill of Rights 2.

Appendix C: Intermediate Sanctions Proposed Regulations.

Appendix D: IRS Model Conflicts of Interest Policy.

Glossary.

Index.

The Authors.

Instructions for Charts on Disk.