id	keyword
cblr-2903	tax
cblr-2903	supra note
cblr-2903	lawyers
cblr-2903	opinion
cblr-2903	shelter
cblr-2903	tax shelter
cblr-2903	advice
cblr-2903	standards
cblr-2903	practice
cblr-2903	substance
cblr-2903	circular
cblr-2903	rules
cblr-2903	taxpayer
cblr-2903	tax lawyers
cblr-2903	moldenhauer
cblr-2903	liability
cblr-2903	transaction
cblr-2903	planning
cblr-2903	irs
cblr-2903	treasury