I have downloaded the IBM P3P editor, created files and uploaded them to my server. And cookies are still not recognized in Internet Explorer. I've checked the P3P validation tool and it seems to validate.
The application can be viewed here: apps.facebook.com/naplesnews and the iframe points to www.naplesnews.com/facebook/app/.
Again www.naplesnews.com/facebook/app/ seems to validate with no issues as well.
Any idea what I'm missing here?