How do you flag code so that you can come back later and work on it?

Question

In C# I use the #warning and #error directives,

#warning This is dirty code...
#error Fix this before everything explodes!
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Answer 1

//TODO: Person's name - please fix this.

This is in Java, you can then look at tasks in Eclipse which will locate all references to this tag, and can group them by person so that you can assign a TODO to someone else, or only look at your own.