Cherie Hennig, Ph.D., is the author of the treatise, Practical Guide to Schedule M-3 Compliance, 2nd edition, published by CCH, Contemporary Tax Practice, 3rd edition, published by CCH, and numerous articles on Schedule M-3 and Schedule UTP compliance which have appeared in The Tax Advisor, Tax Notes , Taxes—The Tax Magazine, The Journal of Taxation and NATP TaxPro Journal. Dr. Hennig began her career as an IRS Revenue Agent in Denver, CO. She received her BS, MBA, and Ph.D. degrees in accounting from the University of Colorado. She has taught undergraduate and graduate tax courses at the University of North Carolina, Wilmington, Florida International University, Colorado State University, the University of South Florida, and Virginia Tech. She received the American Taxation Association, 2007 Outstanding Service Award. She has served on the Tax Executive Committee of the AICPA and the Editorial Board of the ATA Journal of Legal Tax Research.