Below, compiled by the Press-Enterprise, is a timeline of Rep. Gary Miller's land deal transactions and the controversy that has ensued. The paper also describes in some detail the arrangement Miller made with the city of Fontana -- including the claim that eminent domain were invoked by the city -- when that did not happen:

Amid negotiations to buy land from Rep. Gary Miller in 2005 and 2006, [Fontana] city officials provided the congressman with a series of letters advising him to sell and suggesting they could use eminent domain to further their plans.

The city, however, never intended to use the measure to acquire Miller's land, officials there said.

Under the law sellers don't have to pay capital gains taxes on profits from land sales if they were forced to sell by threat of eminent domain and as long as they reinvest the profits within two years.

Miller, R-Diamond Bar, denied accusations that he improperly used the letters to avoid paying capital gains taxes on profits from a trio of Fontana deals under the rarely used tax code section. (Story continues below)

But even if Miller paid the taxes as he maintains, the letters show both an abuse of congressional power and inappropriate behavior on the part of city officials, critics say.

"It sounds like a sweetheart deal for the local congressman," said Ned Wigglesworth, a policy advocate for watchdog group California Common Cause. "If he used his position as congressman to pressure local officials, that undermines the credibility and integrity of his office."

MIller has not released the tax forms relating to the land sales.

May 2002: Rep. Gary Miller sells 165 acres to the city of Monrovia for more than $11.7 million.

December 2004: Miller buys parcels of land in Fontana, reinvesting the Monrovia profits.

March 2005: Fontana provides Miller with letters, at his request, saying they could use eminent domain to acquire his property.

April 2005: In two transactions, Miller sells his property in northern Fontana to the city. He says the profits were $12,400.

March 2006: Again at Miller's request, Fontana officials send a letter indicating they could use eminent domain to take property.

April: Miller sells property in downtown Fontana to the city.

August: Citizens for Responsibility and Ethics in Washington files complaint with the IRS, claiming he wrongfully avoided taxes on the deals.

February: Amid an FBI inquiry into the deals, Miller and Fontana officials maintain they did nothing wrong.