James R. Browne (Strasburger & Price, Dallas) has published Financial Reporting for Uncertain Tax Positions, 109 Tax Notes 77 (Oct. 3, 2005), also available on the Tax Analysts web site as Doc 2005-19219, 2005 TNT 191-39.  Here is the abstract:

Browne argues that the FASB’s proposal for accounting for uncertain tax positions is unworkable and will lead to material misstatements of an entitiy’s true tax obligations. He argues that existing accounting principles reasonably balance competing policy objectives and should be retained. He offers two recommendations for clarifying existing rules to address perceived abuses.