Christopher H. Hanna is the Altshuler Distinguished Teaching Professor and Professor of Law at Southern Methodist University in Dallas, Texas. He has been a visiting professor at the University of Florida Levin College of Law, the University of Texas School of Law, the University of Tokyo School of Law and a visiting scholar at Harvard Law School and the Japanese Ministry of Finance. In 1998, Professor Hanna served as a consultant in residence to the Organisation for Economic Co-operation and Development (OECD) in Paris. From June 2000 until April 2001, he assisted the U.S. Joint Committee on Taxation in its complexity study of the U.S. tax system and, from May 2002 until February 2003, he assisted the Joint Committee in its study of Enron, and upon completion of the study, continued to serve as a consultant to the Joint Committee on tax legislation. He is the author of Comparative Income Tax Deferral: The United States and Japan, which was published in 2000. He is a member of the American Law Institute.