INTERNAL REVENUE SERVICE

Analyses

Church Audit Procedures Act (H.R. 2977), 10574-10576 [1MY]

Tax Status of Indian Tribal Governments (H.R. 5450), 9564 [12AP]

Articles and editorials

No Deposit, No Return, 8633-8634 [10AP]

Riding It Off—Tax Breaks in the Fast Lane, 6475-6477 [22MR]

Bills and resolutions

Aged: authority to waive estimated tax penalties (see S. 2257)

Athletic scholarship programs: repeal IRS Ruling 84-132 denying deduction for contributions (see H.R. 6389)

Farm and small business: prohibit imputed interest rates on sale or exchange of certain real property (see S. 2822)

Frivolous returns: penalty notification to taxpayers (see H.R. 6275)

Harassment of taxpayers (see S. 2243)

Independent auditors: restrict authority to summons certain workpapers (see H.R. 5431)

Interviews: taxpayers' recording right (see H.R. 5457)

Levy and seizure of property: requirements (see S. 2400)

Taxation: allow disregard of certain administrative and judicial interpretations (see H.R. 5821)

———exhausting administrative procedures to resolve disputes before sending notice of deficiency (see H.R. 6125)

Underpayments: one-time amnesty for voluntary notification (see H.R. 4885)

Letters

Denial of purported statement, 4201, 4202 [1MR]

Harassment by IRS: Dwight Snyder, 1321 [1FE]

Penalty on tax return, 27823 [29SE]

Tribute to Gerri Woods-Williams, 10585 [1MY]

Unearned-income data exchanges: National Senior Citizens Law Center, 8579 [10AP]

Memorials of legislature

California, 25010 [12SE], 29854 [4OC]

Iowa, 10875 [3MY]

Poems

``Ode to the IRS'': Russell Baker, 30750 [5OC]

Remarks in House

Aged: reduce paperwork required for benefits and services (H.R. 5955), 20374 [29JN]

Athletic scholarship fund: repeal IRS ruling, 30216 [4OC]

Bearer bonds: authorize issuance, 27184, 27185 [26SE]

Church Audit Procedures Act: enact (H.R. 2977), 10574 [1MY]

Churches: taxation, 323 [24JA]

Construction workers: travel deductions (H.R. 5807), 15520 [7JN]

Consumer leasing: disclosure requirements, 9054 [11AP]

Corporations: consolidated tax returns (H.R. 6073), 22316 [2AU]

Employee awards: taxation (H.R. 5261), 6791 [27MR]

Family farms and businesses: estate tax provisions (H.R. 5070), 5081 [8MR]

``Incompetent of the Month Award'': treatment of taxpayers, 5115 [8MR]

Indian tribal governments: tax status (H.R. 5450), 9563 [12AP]

Individual retirement accounts: tangible investment asset transaction regulations (H.R. 6253), 25511 [14SE]

———taxation issues, 20554 [23JY]

Interest and dividends: withholding provisions, 176 [23JA]

Interviews: permit taxpayers to record (H.R. 5457), 9633 [12AP]

Jojoba beans: clarify that farm syndicate tax rules apply (H.R. 5199), 6069 [20MR]

Nonitemizers: tax credit (H.R. 4305), 12367 [15MY]

Seller financing: proposed modifications (H.R. 6021), 22081 [1AU]

Senior Citizens Tax Improvement Act: enact (S. 2257), 4840 [7MR]

Tax Freedom Day: observance, 10581 [1MY]

Taxation: audit of tax returns, 15192 [6JN]

———modify unitary method (H.R. 4940), 3301 [23FE]

———permit taxpayers to disregard certain retroactive administrative and judicial interpretations (H.R. 5821), 15967 [12JN]

Taxpayers' Procedural Safeguard Act: enact (H.R. 5440), 9568 [12AP]

Windfall profit tax: correct IRS administration (H.R. 5934), 19455 [27JN]

Remarks in Senate

Athletic scholarship programs: postpone effective date of Revenue Ruling 84-132 relative to tax deduction, 31824 [11OC]

Levy and seizure of property: reform guidelines (S. 2400), 4909 [8MR]

Military personnel: mortgage interest deductions, 31901 [11OC]

Mortgage bonds: waive certain IRS requirements with respect to West Virginia veterans (S. 2945), 23337 [9AU]

Paul, Frederick and Aileen: relief (S. 2792), 18684 [26JN]

Taxpayers: prohibit IRS harassment, 1321 [1FE], 9150 [12AP], 27823 [29SE]

Taxpayers' Bill of Rights Act: introduction (S. 2243), 1321 [1FE]

World peace tax fund: payments for nonmilitary projects (S. 2105), 27915 [29SE]

Reports

Accounting Profession—Perceptions of a Profession: Opinion Research Corp., 19006-19008 [26JN]

Legal Services for Employees: Committee on Ways and Means (H.R. 5361) (H. Rept. 98-1050), 26589 [24SE]

Tax Shelters: Joint Committee on Taxation (excerpt), 8548 [10AP]

Termination of Tax Exclusion for Amounts Received From Certain Education Assistance Programs: Committee on Ways and Means (H.R. 2568) (H. Rept. 98-1049), 26589 [24SE]

Statements

Accounting Profession: Thomas L. Holton (sundry excerpts), 19006 [26JN]

Collection Policies of IRS: Donald Alexander, 1321 [1FE]

Treasury, Postal Service, and General Government Appropriations: Representative Roybal, 17679 [21JN]

Summaries

Phantom Tax Reform Act, 3305 [23FE]

Texts of

H.R. 4940, modify unitary method of taxation, 3302 [23FE]

H.R. 5070, estate tax provisions regarding family farms and businesses, 5082 [8MR]

H.R. 5199, clarify the farm syndicate tax rules apply to jojoba beans, 6069 [20MR]

H.R. 5450, tax status of Indian tribal governments, 9563 [12AP]

H.R. 5807, travel deductions for construction workers, 15520 [7JN]

H.R. 5821, permit taxpayers to disregard certain retroactive administrative and judicial interpretations of the tax code, 15968 [12JN]

H.R. 5955, reduce paperwork required of the aged for benefits and services, 20375 [29JN]

H.R. 6302, delay implementation of section of the Deficit Reduction Act affecting construction and modernization of public housing, 26914 [25SE]

S. 2243, Taxpayers' Bill of Rights Act, 1321 [1FE]

S. 2945, waive certain IRS requirements with respect to veteran mortgage bonds program in West Virginia, 23337 [9AU]