P ortland O bserver Burt teaches S m all Business o w n e n t e r p r i s e s . P u b lic a n d I n t e r n a l A c c o u n tin g , F e d e r a l Tax C o u rt P r a c tic e arid G o v e rn m e n t C o n tr a c t Ad m in is tr a tio n . T h e r e w ill b e a n e x a m i n a tio n of th e in itia l d o c u m e n ta r e l e v a n t t o th e fo rm a lio n of a b u s in e s s e n t e r p r i s e a n d o f th e filin g a n d re c o r d in g p r o c e d u r e s o f th e r e l e v a n t p u b lic a g e n c ie s In th is c o n n e c tio n th e n - w ill lie d is c u s s io n of th e v a r io u s ty p e * of p r o p r i e t o r s h i p s a n d th e c r i t e r i a fo r c h o ic e : In d iv id u a l. P a r t n e r s h i p . J o i n t V e n tu r e . 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