This issue contains three articles written by current MTC staff members and by former policy research interns.  The first, “The Überexpert,” is by Harold Jennings, senior audit supervisor, and Robert Schauer, computer audit specialist. “An Analysis of Business to Consumer Electronic Commerce Sales” is an article by Yi Feng and Matthew Wade, who were policy research interns at the Commission during the summer of 2012.  And finally, “Pyramiding, Productive Efficiency, and Revenue under a Gross Receipts Tax,” is by Andre Barbe, a policy research intern during the summer 2011 and a Ph.D. candidate in Economics at Rice University.