Schedule UTP: Ready or Not, Here It Comes

Danielle E. Rolfes is a partner, David D. Sherwood is of counsel, and John Lovelace is an associate at Ivins, Phillips & Barker. Ms. Rolfes is the author of the on-line treatise An Analysis of FIN 48 -- Accounting for Uncertain Income Tax Positions (Matthew Bender 3d ed. 2009), available at Lexis Fedtax/Fin48 ("Rolfes, FIN 48").