INTERNAL REVENUE SERVICE

Advertisements

Some very intelligent people would like the IRS to send them away, 22990 [5SE]

Amendments

Motor vehicles: repeal log book requirement for business vehicles (H.R. 1869), 7067 [2AP]

Analyses

Permanent Rules on Imputed Interest Rates on Seller-Financed Property Sales (S. 217), 740 [22JA]

Articles and editorials

Bad Idea Worries Puerto Rico, 11912 [14MY]

Federal Probes Outline Breakdown at the IRS (series), 36240-36247 [12DE]

Fight Looms in Congress Over Real Estate Taxes, 779 [22JA]

For a Tax-Reform Plan—Now, 10195 [1MY]

Fringe Benefits—Time for Modest Reforms, 1105 [24JA]

How President's Tax Reform Plan Affects Massachusetts, 18983 [15JY]

IRS on Tax Cheating (excerpt), 659 [21JA]

IRS Seen as Lax on Cash Transfers, 30983 [7NO]

IRS Urges Retention of Recordkeeping Rules, 5005 [7MR]

New IRS Rules Asking Impossible, 1641 [31JA]

Soaking the Rich Through Tax Cuts, 6897 [28MR]

Tax Reform—Yes—With Three Conditions, 2315 [7FE]

Tax-Return Backlog Grows in Wake of Computer Woes, 19815 [19JY]

Troubled IRS/Troubled Taxpayers (excerpt), 12219 [15MY]

Ture Backs Up His Defense of Section 936, 15804 [13JN]

Worst Scenario Likely for Puerto Rico With the Elimination of Section 936, 15037 [10JN]

Bills and resolutions

Audit: interest on underpayments for individuals not timely notified of result of audit (see H.R. 3122)

Audits: personnel evaluations based on results (see H.R. 834)

Business: amend requirement for separate mailings of Form 1099 statements (see H.R. 1652)

———deny expense deduction for amounts paid as restitution for fraud (see H.R. 2473, 2529)

———relief from separate mailing requirement for form 1099 statements (see S. 1115)

———separate mailings of 1099 statements (see H.R. 2209)

Businesses: relief from separate mailing requirement for form 1099 statements (see S. 1722)

Collection procedures: protect taxpayer's civil rights (see H.R. 3746)

Contracts: source rules for taxation of certain technical contract services (see H.R. 3494)

Cooperative societies: right to net earnings and losses among patronage allocation units (see S. 1585; H.R. 3178)

Corporations: relief from separate mailing requirement for form 1099 statements (see S. 1115, 1722)

Crime and criminals: appropriations for increased law enforcement activity (see H.R. 2530)

Education: deny tax-exempt status to schools established to avoid integration (see H.R. 3731)

Estimated tax: extend date for filing 4th installment (see H.R. 2552)

Frederick v. U.S.: policy in transportation expenses case (see H.R. 656)

Fringe benefits: permanent prohibition of regulations (see H.R. 972)

———permanent prohibition of taxing regulations (see H.R. 3183)

Housing: prevent implementation of Revenue Ruling 83-3 relative to allowances for military personnel and clergy (see S. 1595)

Income tax: filing on birth month (see H.R. 3760)

———limited period for refunds (see H.R. 2705)

Internal Revenue Code: permit taxpayers to disregard certain administrative and judicial interpretations (see H.R. 625)

Law enforcement officers: reimbursement for costs incurred in investigations contributing to recovery of Federal taxes (see H.R. 3136)

Nekoma, ND: tax credit or refund for transportation expenses relative to employment at antiballistic missile site (see H.R. 2331)

Notice of deficiency: exhaust administrative procedures for resolving dispute with taxpayers (see H.R. 3209)

Tax courts: representation of taxpayers by certified public accountants and enrolled agents (see H.R. 2587)

Tax returns: interest on overpayments (see S. 1474)

———mechanism to designate overpayments for reducing public debt (see H.R. 3073)

Taxation: amnesty for all liability (see H.R. 2770)

———improve enforcement of laws (see H.R. 1826)

———one-time amnesty for criminal and civil penalties (see S. 203)

———repeal certain substantiation and compliance provisions (see H.R. 531)

Tax-exempt organizations: tax treatment of income derived from sale of mailing lists (see S. 232)

Taxpayers: civil rights (see H.R. 3430, 3493)

———recourse for wrongful levy on property (see S. 432)

———safeguard rights (see S. 453)

Tipping: repeal requirement for certain establishments to allocate a portion of gross receipts to its employees as tips and report such allocation to the IRS (see H.R. 3999)

Underpayment of taxes: one-time amnesty for certain taxpayers (see H.R. 3219)

Withholding taxes: authorize monthly deposits for certain small employers (see S. 1513; H.R. 3255)

Descriptions

Fair and Simple Tax Act (S. 325), 1520 [31JA]

Factsheets

Permanent Rules on Imputed Interest Rates on Seller-Financed Property Sales (S. 251), 778 [22JA]

Letters

Compliance with schedule E tax form: Edson W. Murray, 34128 [4DE]

Deny deduction for attending seminars on methods of tax evasion through foreign investments (H.R. 1228), 3069 [21FE]

Funding allocations for collection enforcement: Roscoe Egger, 10946 [8MY]

Funding allocations for tax service programs: Roscoe Egger, 10945-10946 [8MY]

IRS funding: Dept. of the Treasury, 35362 [9DE]

———Senator Dole, 35362 [9DE]

Need for tax system reform (sundry excerpts), 10255 [2MY]

Netting procedures by agriculture cooperatives: John R. Block, Sec. of Agriculture (excerpt), 16675 [20JN]

Request for audit of purchase and operational procedures of the IRS: Representative Murtha, 12219 [15MY]

Tax exemption for abortion: Representative Barton, 18982 [15JY]

Tax exemptions for groups practicing satanism: James A. Baker III, Sec. of the Treasury, 25080 [26SE]

Tax penalties: Herbert W. Fritzsche, 22905 [4SE]

Tax treatment of employee air travel benefits: Idaho businessman (excerpt), 7306 [3AP]

Lists

Newspaper articles on IRS collection deficiencies, 36240 [12DE]

Memorials of legislature

California, 28316 [22OC]

Louisiana, 15711 [13JN], 17519 [26JN], 17630 [27JN]

Minnesota, 18515 [10JY]

New Hampshire, 14740 [6JN], 18060 [8JY]

North Dakota, 7027 [2AP]

Pennsylvania, 27643 [16OC], 28316 [22OC], 29480 [29OC]

Puerto Rico, 8057 [16AP]

Utah, 7612 [4AP]

Wyoming, 5728 [20MR]

Petitions

Deductibility of State and local taxes: Ukiah, CA, City Council, 36505 [16DE]

Deduction of State and local taxes: Hillsborough, CA, City Council, 29746 [30OC]

———Lompoc, CA, City Council, 29746 [30OC]

———Mono County, CA, Board of Supervisors, 29479 [29OC]

———Oakland, CA, City Council, 30420 [4NO]

———San Mateo, CA, City Council, 32252 [18NO]

———Seal Beach, CA, City Council, 29479 [29OC]

———Tulare, CA, City Council, 29479 [29OC]

Federal income tax deduction for State and local taxes: Eureka, CA, City Council, 29483 [29OC]

Federal income taxation: Seal Beach, CA, City Council, 28317 [22OC]

Parental Rights and the Private Christian Schools: National Association of Pro America, 9386 [24AP]

Tax reform: Eureka, CA, City Council, 29252 [28OC]

Tax reform plan: Arlington Structural Steel Co., 18516 [10JY]

Taxes: John C. Garrison, 14970 [10JN]

Poems

``IRS Recordkeeping Rules'', 1641 [31JA]

Press releases

April 30 Is Tax Freedom Day: Tax Foundation, 10201 [1MY]

Half of ERTA's promised cuts for 1985 KO'd by subsequent tax hikes: Tax Foundation, 10202 [1MY]

Tax exemption of certain retirement benefits, 803 [22JA]

Questions and answers

Kemp-Kasten tax reform legislation (S. 325), 1521 [31JA]

Remarks in House

Accountants: representation of taxpayers in certain Tax Court cases (H.R. 2587), 13099 [22MY]

Buses: tax treatment of operating rights (H.R. 1733), 6369 [26MR]

Computers: tax treatment of software royalties (H.R. 3124), 22017 [31JY]

Crude Oil Windfall Profit Tax Act: amend (H.R. 898), 1640 [31JA]

Deferred payment sales: tax treatment of imputed interest, 12999 [21MY]

Deficiency actions: equity, 9335 [24AP]

Dept. of Treasury, Postal Service, Executive Office of the President, and certain independent agencies: making appropriations (H.R. 3036), waiving certain points of order (H. Res. 236), 20792 [26JY]

Economic recovery program: impact, 6897 [28MR]

Fairness in Gift Tax Act: enact (H.R. 1067), 2343 [7FE]

Frequent Flyer Information Reporting Act: enact (H.R. 2257), 11633 [9MY]

Fringe benefits: tax treatment (H.R. 972), 1850 [6FE]

Gambling industry: tax treatment of patrons of legal (H.R. 2138), 9335 [24AP]

———tax treatment of patrons of legal (H.R. 2139), 9335 [24AP]

Geothermal energy: clarify definition (H.R. 843), 1339 [30JA]

Income tax: filing on birth month (H.R. 3760), 31827 [14NO]

———refund delays, 16058 [18JN]

Income tax returns: filing date, 28237, 28260 [22OC]

IRS audits: amount of interest payable on underpayments where improper notification (H.R. 3122), 21644 [30JY]

Motor vehicles: repeal log book requirement for business use, 869 [24JA]

National Tax Amnesty/Deficit Reduction Act: enact (H.R. 2031), 7973 [16AP]

Paperwork Reduction Act: enact, 862 [22JA]

Pensions: relieve individuals with one-person Keogh plans from certain information reporting requirements, 24230 [19SE]

Prodigal Taxpayer Act: enact, 22804 [1AU]

Puerto Rico: repeal tax incentives for U.S. corporations, 11912 [14MY]

Real property: requesting conference on taxation of seller financing, 22748, 22751 [1AU]

Revenue Enhancement and Protection Program Tax Act: enact (H.R. 2530), 12422 [16MY]

Rural letter carriers: application of the Federal tax law by the IRS, 7547 [3AP]

Social Security: make benefits consistent with tax policy (H.R. 1186), 3102 [21FE]

Tax Code: simplify, 10255 [2MY]

Tax law: repeal of contemperaneous records provision (H.R. 614), 1118 [24JA]

Tax reform: proposals, 18982 [15JY]

Tax rulings: limit retroactive (H.R. 625), 862 [22JA]

Taxation: deduction for preparation fees, 5919 [20MR]

———interest and dividend statement separate mailing requirement (H.R. 1652), 5949 [21MR]

———Presidential dollar checkoff proposal, 15743 [13JN]

———provide flat rate (H.R. 623), 1116 [24JA]

———records maintenance of business use of automobiles, 2296 [7FE]

———repeal certain recordkeeping requirements, 2327 [7FE]

———repeal of contemperaneous records requirements (H.R. 614), 1122 [24JA]

———simplify system, 14633 [6JN], 16774 [20JN]

———Taxpayers' Bill of Rights, 14570 [6JN]

Taxpayer Relief Act: enact (H.R. 600), 1276 [30JA]

Taxpayer rights: safeguard (H.R. 831), 1275 [30JA]

Taxpayers' Bill of Rights, 13316 [22MY]

———implement, 14959 [10JN]

Remarks in Senate

Budget: funding, 35359-35364 [9DE]

Business: relief from separate mailing requirement for form 1099 statements (S. 1115), 11502 [9MY]

Businesses: relief from separate mailings of form 1099 (S. 1722), 25378 [1OC]

Cooperative societies: right to net earnings and losses among patronage allocation units (S. 1585), 22375 [1AU]

Corporations: relief from separate mailing requirement for form 1099 statements (S. 1115), 11502 [9MY]

———relief from separate mailings of form 1099 (S. 1722), 25378 [1OC]

Courts: recovery of litigation costs in cases against the Government, 31968 [14NO]

Employment: treatment of air travel benefits, 7297-7299, 7304-7310 [3AP]

Imputed interest and interest accrual rules: modify application (S. 56), 138 [3JA]

Motor vehicles: recordkeeping requirement for taxation of business (S. 245), 1265 [29JA]

Postal Service: relief for certain employees in rural areas (S. 855), 7347 [3AP]

Real property: make permanent rules on imputed interest rates (S. 217), 739 [22JA]

Regulations: status of regulation projects, 23078 [9SE]

SELF-Tax Plan Act: enact (S. 909), 7902-7904 [16AP]

Subcommittee on Investigations: inquiry into labor fraud investigation of Jackie Presser by Depts. of Labor, Justice, and FBI, 38468 [19DE]

Tax returns: interest on overpayments (S. 1474), 19814 [19JY]

Taxation: collection deficiencies, 36239-36248 [12DE]

———improve enforcement procedures for revenue collection, 10943-10949 [8MY]

———one-time amnesty for criminal and civil penalties (S. 203), 658 [21JA], 923 [24JA]

———penalty provisions, 36822 [17DE]

———prohibit exemptions for cults, groups, or organizations that practice satanism or witchcraft, 25077 [26SE]

———reform system, 34127 [4DE]

———reform system (S. 321), 1510-1518 [31JA]

———reform system (S. 325), 1519 [31JA]

———reform system (S. 409), 1955, 1964-1967 [6FE]

———reform system (S. 411), 1969 [6FE]

———study on effect of increased and improved enforcement and collection, 26838 [9OC]

———treatment of netting procedures relative to agricultural cooperatives, 16675-16676 [20JN]

Tax-exempt organizations: tax treatment of contributions, 6244 [26MR]

———tax treatment of income derived from sale of mailing lists (S. 232), 741 [22JA]

Taxpayers: recourse for wrongful levy on property (S. 432), 2163 [7FE]

———safeguard rights (S. 453), 2202 [7FE]

Withholding tax: authorize monthly deposits for certain small employers (S. 1513), 20949-20952 [29JY]

Reports

Crude Oil Windfall Profit Tax Act amendment (H.R. 898): GAO, 1640 [31JA]

Extend Certain Tax Provisions: Committee on Rules (H.R. 3992; H. Res. 350) (H. Rept. 99-455), 38370 [19DE]

Internal Revenue Law Reform: Committee on Rules (H.R. 3838; H. Res. 336) (H. Rept. 99-430), 35787 [10DE]

IRS Funding: Committee on Appropriations (excerpt), 35360 [9DE]

Simplify Imputed Interest Rules: Committee on Ways and Means (H.R. 2475) (H. Rept. 99-87), 11760 [14MY]

Tax Treatment of Employee Air Travel Benefits: Committee on Finance (excerpt), 7297, 7307 [3AP]

Resolutions by organizations

Tax enforcement program: National Governors' Association, 10943 [8MY]

Statements

Modification of the Internal Revenue Code: Colorado Society of Certified Public Accountants, 23078 [9SE]

Modified Flat Tax: Senator Cranston, 1967 [6FE]

Monthly Deposits of Withholding Tax for Certain Small Employers (sundry excerpts), 20949 [29JY]

Tax Reform: Roscoe Egger, 9431 [25AP]

Tax Ruling, 16774 [20JN]

Summaries

Federal Tax Delinquency Amnesty Act (S. 203), 664 [21JA]

One-Time Amnesty for Criminal and Civil Tax Penalties (S. 203), 929 [24JA]

Tables

Comparison of Kemp-Kasten tax legislation (S. 325) with current law, 1521 [31JA]

Regulations projects, 23078 [9SE]

Taxes paid under flat-rate system, 1516 [31JA]

Texts of

H.R. 625, limit retroactive tax rulings by the IRS, 862 [22JA]

H.R. 1733, tax treatment of bus operating rights, 6369 [26MR]

H.R. 3124, tax treatment of computer software royalties, 22018 [31JY]

S. 56, modify IRS application of imputed interest and interest accrual rules, 141-144 [3JA]

S. 203, one-time amnesty for criminal and civil tax penalties, 660-664 [21JA], 925-929 [24JA]

S. 217, make permanent rules on imputed interest rates on seller-financed property sales, 740 [22JA]

S. 232, tax treatment of income derived by tax-exempt organizations from sale of mailing lists, 742 [22JA]

S. 251, make permanent rules on imputed interest rates on seller-financed property sales, 778 [22JA]

S. 321, establish flat-rate tax, 1518 [31JA]

S. 325, reform tax system, 1521-1528 [31JA]

S. 409, Fair Tax Act, 1956-1964 [6FE]

S. 411, reform tax system, 1970-1977 [6FE]

S. 432, taxpayer recourse for wrongful levy on property, 2164 [7FE]

S. 855, relief for certain rural Postal Service employees, 7348 [3AP]

S. 909, SELF-Tax Plan Act, 7904-7912 [16AP]

S. 1115, relief from requirement that businesses mail certain tax forms separately, 11502 [9MY]

S. 1474, interest on overpayments of tax, 19815 [19JY]

Study tax treatment of netting procedures relative to cooperatives (excerpt), 16675 [20JN]