id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cblr-2903	Rose, Charles A.	The Tax Lawyer’s Dilemma: Recent Developments Heighten Tax Lawyer Responsibilities and Liabilities	2012	39	.pdf	application/pdf	12849	571	52	The Treasury Department first adopted rules regulating tax shelter opinions in 1984, in former Section 10.33 of 119 Soled, supra note 3, at 268. 127 Id. at 848-49 (The preamble also stated that the proposed rules were consistent with a 1982 American Bar Association opinion concerning tax shelter opinions, Formal Opinion 346.	cache/cblr-2903.pdf	txt/cblr-2903.txt