The criminal information to which Hertz pled guilty charged, among other things, that Hertz engaged in fraudulent misconduct in connection with the competitive bidding process for the selection of the firms to provide instruments in which municipal issuers, in accordance with federal tax laws and regulations, temporarily invested the proceeds of tax-exempt municipal bonds.

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The federal tax code with its attendant regulations is 8 million words and growing.

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George noted that one reason for such delays was the "inordinate amount of time" it took for IRS officials in Washington to provide requested guidance to workers in the agency's Cincinnati office on interpreting the federal law and regulations regarding tax exempt status.

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Changes in the tax code, tighter federal regulations on entertainment practices and the overall decline in print-ad sales have also had an effect.

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Tax cuts, unobtrusive regulations and federal spending below 3 percent of GDP spurred robust growth.

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Pay close attention to federal and state budget negotiations, as well as tax regulations that are expiring or being implemented, which may impact the proceeds from a sale.

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The outcome of this presidential election, in addition to many of the concurrent congressional races will have a large impact on tax policy, health care reform and federal regulations for months and years to come.

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The federal income tax code and all of its attendant rules and regulations: 9 million words and rising.

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