To be covered under the safe harbor protections, the taxpayer must enter into a written agreement--referred to as the qualified exchange accommodation agreement or QEAA--within five business days of the date the exchange accommodation title holder (AT) first acquires the parked
Robert Locke, 21, and some friends parked
on the street to avoid the $3 charge as they prepared to hike the three-mile Betty B.
Los Angeles traffic engineers have parked
their city cars in metered spaces without paying for months because officials leased expensive office space in a Sunset Boulevard high-rise without providing parking.