49. Use the CCH Tax Research NetWork to answer the following questions.

a. Who were the staff members (not legislators) who participated in the issuance of the Joint Committee on Taxation “Blue Book” General Explanation of Tax Legislation Enacted by the 109th Congress, JCS 1-07 (January 19, 2007)?

b. What is the most recent Private Letter Ruling listed in Federal Tax Day?

Give the full citation of the PLR and section to which it pertains.

c. Tax Practice Guides indicates that having doubts as to the collectibility of an IRS levy is grounds for requesting a compromise, in the section: How to Write Offers in Compromise. Upon what should this doubt be based?

d. According to Circular 230, who may qualify to practice before the IRS?

Give the citation substantiating your answer.