Jim Perlowski is "The Expert" on a very important part of the poker tournament indusdry.
He is the former "Internal Revenue Service, Las Vegas District, Gaming Industry Specialist" Jim Perlowski was the IRS representative who put together the Binion's Closing Agreement that many major tournaments across the country are following. His self published Tax Treaty Manuel is in use by most of the major poker tournaments in the country.

There is a small faction within the poker playing world that is trying to void the Binion's Closing agreement. In my opinion if this movement is successful, they will only succeed in destroying poker tournaments as we know them.

Jim graciously consented to an interview to be published in Poker Digest that will start hitting the card rooms around the world, next Wensday. It is well worth reading.