INTERNAL REVENUE SERVICE

Bills and resolutions

Dept. of the Treasury: burden of proof in tax cases (see H.R. 5286), H11428 [7OC]

Taxation: allow claims for refunds where the statute of limitations is open for the assessment of a deficiency (see H.R. 4747), H5655 [13JY]

———treatment of flight training expenses relative to veterans educational assistance allowances (see S. 2338), S10141 [29JY]

———treatment of refunds of improperly collected State taxes on military and Federal retirement benefits (see S. 2256), S8100 [30JN]

Letters

IRS compliance initiative activities effect on the deficit, S7113 [20JN]

———Robert D. Reischauer, CBO, S7113 [20JN]

IRS compliance with rights and privacy of taxpayers, S7111 [20JN], S7207 [21JN]

———Jennie S. Stathis, GAO, S7111 [20JN]

———Lloyd Bentsen, Sec. of the Treasury, S7111 [20JN], S7208 [21JN]

Taxation treatment of recreational boat diesel fuel sales: Bob Giesler, Marina Operators Association of America, S7403 [22JN]

———Hank Sitko, Northwest Marine Trade Association, S7404 [22JN]

———John J. Huber, Petroleum Marketers Association of America, S7403 [22JN]

———Margot J. Brown, National Boating Federation, S7403 [22JN]

———Michael Sciulla, Boat Owners Association of the United States, S7402, S7403 [22JN]

———Paul D. McTaggart, Recreational Boating Association of Washington, S7404 [22JN]

———Phil Keeter and Larry Innis, Marine Retailers Association of America, S7403 [22JN]

Questions and answers

Taxpayer uniform treatment, S4362 [14AP]

Remarks in House

Council, Alex and Kay: impact of IRS tax determination, H1001 [3MR]

Courts: liability of employees in court cases (H.R. 3261), H161 [2FE], H362 [9FE], H507 [11FE], H1445 [17MR], H2227 [13AP], H2256 [14AP], H2373 [18AP], H2408 [19AP], H2511 [20AP], H2590 [21AP], H3018 [4MY], H3283 [12MY], H3381 [17MY], H3796 [23MY], H4173, H4174 [8JN], H4347 [13JN], H4961 [24JN], H5777 [19JY], H6157 [25JY], H6207 [26JY], H6256 [27JY], H6385 [28JY], H6458 [29JY], H8416 [16AU], H8597 [18AU], H8698 [19AU]

Real property: treatment of distressed sales by life insurance companies, E2351 [30NO]

Reform, H4656 [17JN]

Rowenhorst, Chris and Pat: impact of IRS tax determination, H2590 [21AP]

Remarks in Senate

Bankruptcy: IRS notification of tax liabilities, S4649 [21AP]

Tax compliance initiative: appropriations, S7198-S7209 [21JN]

Taxation: funding for new agents specializing in compliance enforcement and taxpayers' rights, S3823-S3825, S4028 [25MR]

———safeguard taxpayer rights, S7198-S7209 [21JN]

———treatment of flight training expenses relative to veterans educational assistance allowances (S. 2338), S10143 [29JY], S10230 [1AU]

———treatment of recreational boat diesel fuel sales, S7402-S7406, S7408, S7409, S7421 [22JN], S9126 [15JY]

———treatment of refunds of improperly collected State taxes on military and Federal retirement benefits (S. 2256), S8110 [30JN]

Tiburon, CA: IRS seizure and receivership of property, S7227 [21JN]

Reports

IRS Activity Relative to Tiburon, CA, Property, S7227 [21JN]

Tables

IRS seizure rate taxpayer delinquent accounts, S4362 [14AP]

Texts of

S. 2238, tax treatment of flight training expenses relative to veterans educational assistance allowances, S10231 [1AU]