%0 Generic %T Tax shelters services provided by external auditors : report to the Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Homeland Security and Government Affairs, U.S. Senate / %U https://ezaccess.libraries.psu.edu/login?url=http://congressional.proquest.com/congcomp/getdoc?CRDC-ID=CMP-2005-GAO-0053