With the IRS stepping up its enforcementefforts on bogus tax shelters, taxpayersshould be aware of the signals thata tax scheme may be illegal. Doctorsshould be particularly wary of offshoreemployee-leasing schemes, which promotersclaim allow a doctor to receivedeferred compensation and avoid payingtaxes on it. The tax dodge requires a doctorto resign from their current employeror professional corporation and sign anemployment contract with an offshoreemployee leasing company. The offshorecompany then leases the doctor's servicesback to the original employer, using oneor more intermediaries. A good ruleof thumb is to look at the purpose of thescheme. If there is no economic reason toenter into the arrangement other than tosave on taxes, it's a good idea to walkaway. For more information, take a lookat IRS Notice 2002-22 at www.irs.gov.