Don Roberts (Liberal) defects and becomes an Independent in May 2002.

"By law, we can't talk about it and we won't," said Don Roberts, an I.R.S. spokesman.

Don Roberts has worked for the Internal Revenue Service for 28 years.

A spokesman for the I.R.S., Don Roberts, said the memo merely reflected internal agency debate about a pension plan at one specific company.

Don Roberts, an I.R.S. spokesman in Washington, said that district directors sometimes did issue such determinations without consulting the national office.

Don Roberts is a former college men's ice hockey coach.

But an I.R.S. spokesman, Don Roberts, said, "Unfortunately, this is an area where we have not had any guidance issued."

The rule was introduced by Martin Fowler in Refactoring and attributed to Don Roberts.

Don Roberts or Donald Roberts is the name of:

Asked to characterize the effect of the memo, Don Roberts, an I.R.S. spokesman, declined, saying the document spoke for itself.