INTERNAL REVENUE SERVICE

Amendments

Taxation: safeguard taxpayer rights (H.R. 2337), S4946 [9MY]

Appointments

National Commission on Restructuring the IRS, S5505 [22MY], H5485 [22MY]

Articles and editorials

Calling Time on Sports Tax Breaks, S11103 [20SE]

Close Loophole That Has the Public Subsidizing Ever Glitzier Stadiums, S11105 [20SE]

Dole Campaign Gets Help From Nonprofits He Aided, H5761 [4JN]

Let the Owners Pay, S11104 [20SE]

Socked for Stadiums, S11104 [20SE]

Bills and resolutions

Committee on Government Reform and Oversight (House): provide authority to obtain testimony to investigate the dismissal of White House travel office personnel (see H. Res. 369), H1635 [29FE]

Correctional institutions: prevent services performed by inmates from being treated as employment (see H.R. 3858), H8029 [18JY]

Families and domestic relations: child support enforcement (see H.R. 3529), H5569 [23MY]

———collection of child support through payroll withholdings if State collection rates do not improve (see S. 2190), S12303 [3OC]

Filing deadlines: recognize qualified delivery services in addition to the Postal Service for purposes of timely filing of tax documents (see H.R. 3086), H2315 [14MR]

Government: improve debt-collection and credit evaluation practices (see H.R. 3809), H7533 [12JY]

Small business: delay imposition of penalties for failure to make electronic fund transfer of business taxes (see S. 2109), S11169 [24SE]

Social Security Administration: develop plan with the IRS to eliminate mismatching of earnings information (see H.R. 4274), H12172 [28SE]

Taxation: clarify the reasonable cause exception from penalties for failure to file returns or to pay taxes (see H.R. 3137), H2664 [21MR]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (see H.R. 3039), H1775 [6MR]

———standards for determining employment status of independent contractors (see S. 1610), S1969 [13MR]

———treatment of capital gains on the sale of a principal residence (see H.R. 3570), H5817 [4JN]

———treatment of certain corporate stock liquidations relative to charitable donations (see S. 2141), S11539 [27SE]

———treatment of income relative to cash method of accounting (see H.R. 3126), H2558 [20MR]

———treatment of sale and subsequent purchase of principal residences (see H.R. 3035), H1775 [6MR]

———treatment of tax-exempt bonds for certain institutions of higher education (see S. 1879), S6305 [14JN]

———treatment of tax-exempt bonds for professional sports facilities (see S. 1880), S6305 [14JN]

Explanations

Section 501(c)(3) Nonprofit Organizations Tax-Exempt Bond Reform Act (S. 1879), S6309 [14JN]

Stop Tax-Exempt Arena Debt Issuance Act (S. 1880), S6310 [14JN]

Letters

Citizens Against Government Waste fundraising appeal: Senator Dole, H5762 [4JN]

Electronic funds transfer for small business payroll taxes: Senator Grassley and Representative Ganske, S9318 [31JY]

Heritage Foundation fundraising appeal: Senator Dole, H5763 [4JN]

Independent Contractor Tax Simplification Act: D. Christopher Davis, World Floor Covering Association, S1973 [13MR]

———Donald A. Danner, National Federation of Independent Business, S1972 [13MR]

———G. Stephen Slagle, Promotional Products Association International, S1973 [13MR]

———Gary F. Petty, Small Business Legislative Council, S1973 [13MR]

———Nelson Litterst and John Satagaj, Independent Contractor Coalition, S1972 [13MR]

———Patricia Bowling, National Home Furnishings Association, S1973 [13MR]

Investigation into the dismissal of White House Travel Office personnel: David H. Williams, H1962 [7MR]

———Representative Clinger, Committee on Government Reform and Oversight (House), H1875, H1962, H1963 [7MR]

———Stephen L. Braga, H1962 [7MR]

IRS reclassification of certain dues paid to tax-exempt agricultural and horticultural organizations: Donald C. Lubick, Dept. of the Treasury, S7426 [9JY]

Obtaining Social Security numbers for adoptive children for dependency tax exemption, H4784 [9MY]

Recognition of qualified delivery services in addition to the Postal Service for purposes of timely filing of tax documents: Arnie Wellman, United Parcel Service, E369 [14MR]

———David Keating, National Taxpayers Union, E369 [14MR]

———Fred R. Goldberg, Jr., E370 [14MR]

Lists

Independent Contractor Tax Simplification Act supporters, S1972 [13MR]

Small Business Legislative Council, S1973 [13MR]

Proposals

Proposed language relative to certain tax-exempt bonds: Senator Moynihan, S7206 [27JN]

Remarks in House

Abolish, H2472 [20MR], H3494 [17AP]

Committee on Government Reform and Oversight (House): provide authority to obtain testimony to investigate the dismissal of White House Travel Office personnel (H. Res. 369), H1874, H1959-H1964 [7MR]

Computers: information systems' funding, H7615, H7616, H7618, H7621, H7622, H7632, H7633 [16JY], H7702, H7709, H7710 [17JY]

Correctional institutions: prevent services performed by inmates from being treated as employment (H.R. 3858), E1317 [18JY]

Courts: policies regarding prosecution of tax crimes, H10046 [5SE]

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 3756), E1351 [23JY]

Federal employees: provide voluntary separation incentives, H7696 [17JY]

Filing deadlines: recognize qualified delivery services in addition to the Postal Service for purposes of timely filing of tax documents (H.R. 3086), E369 [14MR]

Gingrich, Representative: IRS audit of non-profit group sponsorship of two college courses taught in Georgia, H10046, H10047 [5SE]

Internal audit investigation programs: funding, H7692, H7693 [17JY]

Law enforcement: funding, H7616, H7620 [16JY]

Political parties: audits relative to political partisanship, H10046 [5SE]

Reform, H5384 [22MY], H5822 [5JN], H6290 [13JN], H10527 [18SE], H10603, H10605 [19SE], H11398 [27SE]

Social Security Administration: develop plan with the IRS to eliminate mismatching of earnings information (H.R. 4274), E1836 [30SE]

Taxation: determination of losses from implementation of legislation requiring burden of proof to be on the Dept. of the Treasury in all tax cases, H7678 [17JY]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 3039), H2668 [22MR]

———safeguard taxpayer rights (H.R. 2337), H3399-H3412 [16AP], E587 [19AP]

———standards for determining employment status of independent contractors (H.R. 1972), H2577 [21MR]

———treatment of capital gains on the sale of a principal residence (H.R. 3570), E982 [4JN]

———treatment of certain tax-exempt organizations relative to participation in political campaigns, H5761 [4JN]

———treatment of sale and subsequent purchase of principal residences (H.R. 3035), E288 [6MR]

Ward, Carol: court case relative to IRS, H4657 [9MY]

Remarks in Senate

Computers: information systems funding, S10166 [10SE]

———tax modernization system funding, S11884 [30SE]

FAA: extend airport and airway trust fund excise taxes, S7439, S7441 [9JY]

Families and domestic relations: collection of child support through payroll withholdings if State collection rates do not improve (S. 2190), S12304 [3OC]

Funding, S10155-S10158 [10SE]

Government: field office reorganization plan funding, S12163 [2OC]

Health: include organ and tissue donation information with income tax refund payments, S9518 [2AU]

National Commission on Restructuring the IRS: field office reorganization plan funding, S10184 [10SE]

———increase membership, S4173 [25AP]

Reform, S10546-S10551 [13SE]

SBA: enhance safety and soundness of the Small Business Investment Company Participating Securities Program, S7442, S7443 [9JY]

Small business: delay imposition of penalties for failure to make electronic fund transfer of business taxes (S. 2109), S11177 [24SE]

———possession tax credit regulations, S9545 [2AU]

———require electronic funds transfer for payroll tax deposits, S9318 [31JY]

Taxation: prevent reclassification of certain dues paid to tax-exempt agricultural and horticultural organizations, S7426 [9JY]

———revenue procedure ruling relative to purchase of tax-exempt municipal bonds by local governments, S12004 [30SE]

———safeguard taxpayer rights (H.R. 2337), S7420 [8JY], S7749, S7753-S7756, S7759 [11JY], S7927 [17JY]

———safeguard taxpayer rights (H.R. 2337), unanimous-consent agreement, S4266 [25AP], S4783 [7MY]

———standards for determining employment status of independent contractors (S. 1610), S1970-S1974 [13MR]

———treatment of certain corporate stock liquidations relative to charitable donations (S. 2141), S11546 [27SE], S12008 [30SE]

———treatment of tax-exempt bonds for certain institutions of higher education (S. 1879), S6305-S6307 [14JN]

———treatment of tax-exempt bonds for professional sports facilities (S. 1880), S6305-S6307 [14JN], S7205 [27JN], S11103 [20SE]

———waiver of penalty excise taxes relative to liquidity of small business pension plans, S7459 [9JY]

Telephone Assistance Program: funding, S10320 [11SE], S10355 [12SE]

Reports

Previous House Resolutions Granting Special Deposition Authority: Committee on Rules (House), H1875 [7MR]

Reports filed

Committee on Government Reform and Oversight (House) Authority To Obtain Testimony To Investigate the Dismissal of White House Travel Office Personnel: Committee on Rules (House) (H. Res. 369) (H. Rept. 104-472), H1774 [6MR]

Safeguard Taxpayer Rights: Committee on Ways and Means (House) (H.R. 2337) (H. Rept. 104-506), H3170 [28MR]

Summaries

Committee on Government Reform and Oversight (House) Authority To Obtain Testimony To Investigate the Dismissal of White House Travel Office Personnel (H. Res. 369), H1874 [7MR]

Independent Contractor Tax Simplification Act (S. 1610), S1971 [13MR]

Walters Plan To Balance the National Budget: Arthur M. Walters, E821 [16MY]

Texts of

H. Res. 369, Committee on Government Reform and Oversight (House) authority to obtain testimony to investigate the dismissal of White House Travel Office personnel, H1959 [7MR]

H.R. 2337, safeguard taxpayer rights, H3399-H3407 [16AP]

S. 1610, Independent Contractor Tax Simplification Act, S1971 [13MR]

S. 1879, Section 501(c)(3) Nonprofit Organizations Tax-Exempt Bond Reform Act, S6307-S6309 [14JN]

S. 1880, Stop Tax-Exempt Arena Debt Issuance Act, S6310 [14JN]

S. 2109, delay imposition of IRS penalties for failure to make electronic fund transfer of business taxes, S11178 [24SE]

S. 2141, tax treatment of certain corporate stock liquidations relative to charitable donations, S11547 [27SE]

S. 2190, Uniform Child Support Enforcement Act, S12304-S12306 [3OC]