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Ms. Thomas-Schmitt, a member from 1986 to 1998, brought the same urgency to the concluding — and taxing — section of "Cry".
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For more on tax deductions, go to the tax section of the Celiac Disease Foundation's Web site.
How to fix it: Amend section 1402, as recommended by the tax section of the New York State Bar Association.
The state tax section lays out the facts on each state, but cites no favorites.
Paul Sax, chairman of the association's tax section, said, "Many parts of this proposal are welcome".
Both the American Bar Association tax section and the Tax Executives Institute favor requiring fuller disclosure of tax shelters to the Internal Revenue Service.
The lawyers said that the tax section in the partnership agreement was unclear and contained unintentional errors.
Indeed, last week, the American Bar Association's tax section, the American Institute of Certified Public Accountants and the Tax Executives Institute jointly urged Congress to make tax simplification a priority.
His father is a consultant on business and a former partner in the tax section of PricewaterhouseCoopers, the New York accounting firm.
Mr. Freud was the chairman of the International Tax Section Subcommittee of the American Bar Association, as well as a member of the Tax Section Council of the ABA.
"There is very little out there from the I.R.S. on this," said Paige Ben-Yaakov, a partner in the tax section at the law firm Baker Botts.
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