002-12 (Notice 2002-47) 06/21/02 Attempts to make 2001 Tax Act permanent; efforts at estate tax reform; law-school 2002-11 expenses not deductible (Galligan); ignorance of the law is no excuse — “innocent spouse’ relief denied (Mitchell) 05/24/02 The “sunset” provision of the 2001 Tax Act; new IRA distri