Acknowledgments Thanks to the many tax preparers who helped answer my questions for this edition and for
previous editions. Any errors in this book are my responsibility.
Thanks to David Heath and Mari Kesselring for their editorial and production help.
Readers may contact Tom Copeland directly by e-mail at firstname.lastname@example.org, by phone at
651-280-5991, or through his blog at www.tomcopelandblog.com.
ix COPYRIGHTED MATERIAL