The CPA did, however, allow an IRS agent to interview the taxpayer at length.
The CPA, while independent, works closely with church hierarchy, according to Timothy Walter, CPA's executive director.
The Strategy also argues that action on the long-term transformation targets of the CPA cannot wait.
So the implementation of the CPA, an extraordinarily complex document, has fallen far behind schedule.
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This was part of a scheme to illegally get refunds of which the CPA took a share.
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Mr Sistani has also begun to win a few influential people within the CPA to his cause.
The CPA did not secure assurance from the IRS Criminal Investigation Division that the taxpayer would not be prosecuted.
But these planned elections have fallen victim to a general malaise that has permeated the CPA from the beginning.
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Bowen, who has been special inspector general for Iraq reconstruction since October 2004, previously served as the CPA's inspector general.
It reminds me of what my friend Paul Deprisco told me about passing the CPA exam many years ago.
The White House or the Treasury Department should give the CPA the word to go for dollarization or a currency board.
"There are fears that the CPA itself will be breached and the war against the South will be reignited, " she said.
The CPA is establishing an "independent" central bank to handle Iraq's monetary policy, as well as to regulate its financial sector.
The judge cited the years of losses as evidence the CPA was in it "for purely personal reasons" and imposed a penalty.
Its author, Edward Thomas, argues that the CPA is "resilient" despite a lack of trust and frequent arguments between the two sides.
On the other hand, if you are the lawyer or the CPA for the estate, you have an obligation to help clients take the necessary steps.
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While the technology is a decade old, the CPA push is one of "the most important new opportunities we have beside our foray into mobile, " says Renker.
Some in the CPA reckon that the country will grow more violent if Mr Bremer insists on sticking to his method without a popular (read clerical) mandate.
There was, therefore, an "urgent need to promote and protect the peace process", including the provisions in the CPA which provide for a referendum on independence for the South.
There is also a worry that some neighbouring countries do not openly support the prospect of southern independence, even though they all signed up for it under the CPA in 2005.
Today, Deng reports that Sudan's Islamist government in the north is failing to abide by the CPA, resulting in chronic food shortages, sporadic violence, and insecurity among Christians in the south.
The CPA offers a new deal for the whole of Sudan, including national elections to be held next year and the possibility of secession for the south following a referendum promised for 2011.
Mr Thomas points out that the CPA survived the death of the southern leader John Garang in 2005, and the indictment of the Sudanese President Omar al-Bashir by the International Criminal Court in 2009.
Social inclusion, rule of law, security sector transformation, land reform, good governance, equality and inclusive growth, state restructuring, and employment acceleration are recognized as key elements of the CPA and the wider peace building process.
Andy Bearpark was in charge of infrastructure and development at the CPA. It was his job to supervise reconstruction, but he says never in his career had he come across such a lack of preparation.
On your larger deals, that will frequently be a CPA. The CPA is supposed to take the numbers and the agreements and fit them together into a return that is consistent with both and prepare the return.
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Yet the war in the western region of Darfur, which reached its most violent stage as the CPA was being finalised, has eaten up most of the foreign diplomatic and financial resources that were promised to bolster the north-south agreement.
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Mr Gration is using his political clout to force both sides to stick to their agreements under the CPA, thus offering hope that the peace will stick and that the south will be allowed to split off peacefully, if it chooses to.
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