INTERNAL REVENUE SERVICE

Amendments

Independent Counsel Act: amend (H.R. 2939), 25483 [29SE], 28519 [20OC]

Analyses

Taxpayers' Bill of Rights Act (S. 579), 3936 [23FE]

Articles and editorials

Equal Access to Justice Act, 22976 [6AU]

IRS Ruling Threatens Foster Care, 3082 [5FE]

War of Points, 1100 [8JA]

Bills and resolutions

Abortion: tax-exempt status of certain organizations (see H.R. 719)

Agriculture: tax treatment of grain storage and similar structures for purposes of depreciation and investment tax credit (see H.R. 1465)

Corporations: accounting methods for certain agricultural food processing companies (see S. 311)

Crime and criminals: amnesty from criminal and civil tax penalties (see H.R. 1590)

Federal employees: include INS inspectors, Customs Service inspectors, and IRS revenue officers within hazardous occupations retirement provisions (see H.R. 2532)

Form W-4: recall (see H. Con. Res. 38)

———revision (see S. Res. 104)

Income tax returns: dependents tax identification number (see H.R. 3324)

Independent Counsel Act: consideration of H.R. 2939, amend (see H. Res. 273)

Omnibus Taxpayers' Bill of Rights Act: enact (see S. 604; H.R. 3470)

Pensions: repeal penalty on underpayments of income tax attributable to overstatement of pension liabilities (see H.R. 1048)

Reorganization (see H. Con. Res. 138)

Taxation: collection procedures (see H.R. 634, 3091)

———credit for employers providing onsite day care services for dependents of their employees (see H.R. 1254)

———deduction of prepaid interest relative to refinancing of mortgages (see H.R. 1560)

———definition of term ``nonresident'' (see H. Res. 125)

———delay for 1 year effective date for increase in current year liability test for estimated tax payments by individuals (see H.R. 3517)

———extend exclusion of amounts received under qualified group legal services plans (see H.R. 1810)

———improve administration of internal revenue laws (see H.R. 2190)

———income tax refunds be contributed to a incurable diseases trust fund (see H.R. 3732)

———law enforcement reimbursement (see H.R. 1732)

———refunds be contributed to a trust fund established for the relief of domestic and international hunger (see S. 1135)

———repeal restrictions added by the Tax Reform Act on the deduction for retirement savings (see H.R. 1273)

———research and experimental expenditures (see S. 716)

———treatment of certain technical personnel as self-employed (see S. 491)

Taxpayers: additional rights and protections (see S. 579; H.R. 3346)

Communications from

National office: notification of changes, 19898 (EC1768) [15JY]

Documents

Government Manual, Taxpayer Rights, 9282 [22AP]

IRS Horror Stories, 4326 [26FE]

Hearings

Committee on Appropriations (House): IRS failure to implement a document matching program for income paid to business taxpayers (testimony), D167 [18MR]

Committee on Finance: promotion and protection of taxpayer rights (S. 604, 579) (testimony), D262 [21AP]

Committee on Government Operations: accuracy of IRS responses to taxpayer questions (testimony), D248 [8AP]

———IRS failure to implement a document matching program for income paid to business taxpayers (testimony), D160 [17MR]

Committee on Ways and Means: IRS budget (testimony), D281 [23AP]

Letters

National Endowment for the Preservation of Liberty's tax-exempt status, 10823 [30AP]

Protection of taxpayer: citizen from Denver, CO, 14115 [29MY]

———citizen from Illinois, 14115 [29MY]

Revision of form W-4: Indiana taxpayers, 3403 [17FE]

Memorandums

Seizure of Assets, 22843 [6AU]

Memorials of legislature

California, 24677 [21SE]

Indiana, 11264 [5MY]

Notices

Dairy Termination Program, 5641 [12MR]

Petitions

Administrative rules of IRS which redefine lobbying by public charities: Chicago Urban League, 9648 [23AP]

Remarks in House

Agriculture: Conservation Reserve Program rental payments (H.R. 1959), 8557 [8AP]

Central America: harassment of opponents of U.S. policy, 1055 [8JA]

Housing: deduction of prepaid interest relative to refinancing of mortgages (H.R. 1560), 5532 [11MR]

———mortgage refinancing (H.R. 544), 1100 [8JA]

Income tax returns: dependents tax identification number (H.R. 3324), 24883 [22SE]

Independent Counsel Act: amend (H.R. 2939), 25474 [29SE], 28609 [22OC]-28612 [21OC], 31574 [10NO], 33721-33728 [2DE]

Omnibus Taxpayers' Bill of Rights Act: enact (H.R. 3470), 27458 [13OC], 30382 [31OC]

Property: seizure, 23022 [7AU]

Reorganization (H. Con. Res. 138), 15595 [11JN]

Taxation: exclusion of tips from gross income (H.R. 110), 6227 [18MR]

———gap, 31441 [9NO]

———remove certain limitations on charitable contributions (H.R. 2050), 9011 [10AP]

———taxpayers' knowledge of revenues, expenditures, and budgeting, 22050 [3AU]

Tax-exempt organizations: disclosure of certain fundraising activities, 10290 [28AP]

Taxpayers: additional rights and protections (H.R. 3346), 4423 [26FE], 25345 [25SE]

———promote and protect (H.R. 1313), 4139 [26FE]

Taxpayers' Bill of Rights: enact, 2682 [4FE]

Traficant, Representative: investigation, 23895 [15SE]

W-4 form revision, 13767 [27MY]

———revision (H.R. 1347), 4480 [3MR]

Remarks in Senate

Agriculture: accounting methods for certain food processing companies (S. 311), 1307 [14JA]

Banks and banking: treatment of certain short-term loans (S. 1239), 13236 [20MY]

Equal Access to Justice Act: enact, 22976 [6AU]

Fines: extension of waiver of estimated penalties for underpayments (S. 350), 1623 [21JA]

Independent Counsel Act: amend (H.R. 2939), conference report, 33081 [20NO]

———amend (H.R. 2939), conference requested, 30805 [4NO]

———amend (H.R. 2939), S. 1293 language substituted in lieu, 30518 [3NO]

Indians: hunting and fishing rights (S. 727), 12314 [13MY]

Omnibus Taxpayers' Bill of Rights Act: enact (S. 604), 4325, 4326-4327 [26FE], 5872 [17MR], 14114 [29MY], 14866 [5JN], 20618 [22JY], 22842 [6AU]

Real estate agents: limit certain fees (S. 1186), 12007 [12MY]

Tax Amnesty Delinquency Act: enact (S. 254), 705 [6JA]

Taxation: exclusion of foster care payments (S. 494), 3081 [5FE]

———retroactive effective dates for a new section of the Internal Revenue Code, 30371 [30OC]

Taxpayers: protection of rights, 1258 [14JA], 2248 [29JA], 3140 [5FE]

Taxpayers' Bill of Rights Act: enact (S. 579), 3853 [19FE], 3932 [23FE]

W-4 form: revision, 1855 [22JA], 2085 [28JA], 2768 [4FE]

———revision (S. Res. 104), 3403 [17FE]

Withholding tax: delay penalty on valid certificates (S. 388), 2119 [28JA]

Reports by conference committees

Independent Counsel Act Amendments (H.R. 2939) (H. Rept. 100-452), 33030-33041 [20NO]

Reports filed

Independent Counsel Act: committee of conference (H.R. 2939) (H. Rept. 100-452), 33062 [20NO]

———Committee on the Judiciary (H.R. 2939) (H. Rept. 100-316), 24956 [23SE]

———Committee on Rules (H.R. 2939), Consideration (H. Res. 273) (H. Rept. 100-315), 24956 [23SE]

Ruling

Rural mail carrier mileage factors, 9553 [23AP]

Statements

Charitable Contributions: Daniel Boorstin, 9011 [10AP]

Taxpayer Rights: sundry, 9282 [22AP]

Summaries

Taxpayer Safeguard and Protection Act (H.R. 3346), 25345 [25SE]

Testimonies

Seizure of Assets, 22843 [6AU]

———Lawrence Gibbs, 22842 [6AU]

Texts of

H. Con. Res. 138, reorganization, 15595 [11JN]

H.R. 2050, remove certain tax limitations on charitable contributions, 9012 [10AP]

H.R. 2939, Independent Counsel Act amendments, 30518-30522 [3NO]

S. 254, Tax Amnesty Delinquency Act, 707 [6JA]

S. 264, deny tax-exempt status to organizations involved with abortion, 729 [6JA]

S. 311, accounting methods for certain agricultural food processing companies, 1307 [14JA]

S. 350, extension of waiver of estimated penalties for underpayments, 1623 [21JA]

S. 388, retention of 80% withholding standards for 1987 and 1988, 2085 [28JA]

S. 494, tax treatment of foster care payments, 3083 [5FE]

S. 579, Taxpayers' Bill of Rights Act, 3932-3936 [23FE]

S. 604, Omnibus Taxpayer's Bill of Rights Act, 4325 [26FE]

S. 684, make permanent targeted jobs tax credit, 5049 [6MR]

S. 716, taxation of research and experimental expenditures, 5345 [11MR]

S. 1186, limitation of fee for reporting real estate transactions to IRS, 12007 [12MY]

S. Res. 104, revision of form W-4, 3403 [17FE]