KEY PEOPLE.

SUSAN A. BAUER, a member of the Atlanta Chapter and vice chair of TEI's Advanced Technology Committee, has been named a partner in the RTM Restaurant Group. As Vice President for the company, Ms. Bauer oversees all areas of federal, state, local, and international taxation. She received her undergraduate degree from Loyola University of Chicago, her J.D. degree from The John Marshall Law School, and her LL.M. degree from DePaul University College of Law. She was previoulsy employed by Coopers & Lybrand, BellSouth Corporation, and Paragon Trade Brands. Ms. Bauer joined TEI in 1996.

PAUL CHERECWICH, JR., of the Salt Lake City Chapter has been appointed to the Internal Revenue Service Advisory Council (IRSAC) by IRS Commissioner Charles O. Rossotti. Mr. Cherecwich, who is Vice President of Tax and Tax Counsel for Cordant Technologies Inc., served as TEI's 1997-1998 President and currently serves on the Institute's Board of Directors. The IRSAC provides an organized forum for discussion of relevant tax administration issues between IRS officials and representatives of the public. Through the years, the IRSAC has focused on broad tax administration policy matters. Various groups have suggested operational improvements, offered constructive observations about IRS's current, or proposed policies, programs, and procedures, and advised the Commissioner of Internal Revenue on particular issues having substantive effect on federal tax administration. He joins James R. Murray of...