1.   Also, voluntary cooperation puts a taxpayer in a better position for reduced penalties.

2.   The new privilege for accountants is part of a broader bill seeking to put taxpayers on a more equal footing with the Internal Revenue Service.

3.   The system puts taxpayers largely in control of what documents they turn over.

4.   In their testimony, Rubin and Christopher sought to allay concerns in Congress that U.S. taxpayers were being put at risk by the loan guarantees.

5.   The plan protects investors in Mexican securities and puts taxpayers at risk, Shultz noted.