INTERNAL REVENUE SERVICE

Amendments

Federal employees: impose criminal penalties for unauthorized inspection of tax return information (S. 522), S3180, S3226 [15AP]

Appointments

National Commission on Restructuring the IRS, H250 [4FE]

Articles and editorials

Fixing a Flat, E1221 [17JN]

Foul Play? Team Owners Get Sports Palaces and Fat Concession Deals and Taxpayers Get Stuck With the Tab, S504-S507 [21JA]

If You Don't Have Two Motors, You Can't Have Your Money, E2285 [9NO]

IRS Audit Reveals More Tax Browsing, S3187 [15AP]

IRS Is Found To Have Retaliated Over an Insult, E1224 [17JN]

Mr. Archer's Plan for the District, E1300 [23JN]

Picking Up the Tab for the Field of Dreams—Taxpayers Build Stadiums and Owners Cash in, S507 [21JA]

Recent Tax Policy Issues Profound for Agriculture, S637 [22JA]

Tax Agency's Layered Look, S11587 [3NO]

Your Tax Dollars in Action—For Real, S508 [21JA]

Bills and resolutions

Business and industry: promote and improve employee stock ownership plans (see S. 673; H.R. 1592), S3844 [30AP], H2678 [14MY]

Commission on Privacy of Government Records: establish (see H.R. 1330), H1541 [15AP]

Commissioner of Internal Revenue: selection process and length of term of service (see H.R. 1224), H1288 [21MR]

Computers: examination and disclosure of certain source codes, programs and software (see H.R. 2657), H8832 [9OC]

Dept. of the Treasury: conduct independent audit (see H.R. 2587), H8265 [30SE]

Families and domestic relations: child support enforcement (see S. 1074), S8186 [28JY]

Federal employees: clarify that quotas and goals shall not be used as a basis for evaluating employees (see H.R. 2736), H9558 [24OC]

———impose criminal penalties for unauthorized inspection of tax return information (see S. 521, 522, 523; H.R. 1226), S2837 [8AP], H1338 [8AP]

Government: improve access and increase equity for taxpayers (see H.R. 2598), H8299 [1OC]

———improve operations and governance (see S. 1174; H.R. 2428), S9252 [12SE], H7008 [8SE]

Government regulations: congressional review of regulations increasing Federal revenue (see S. 831), S5341 [5JN]

Income: prohibit the threat of audit to compel agreement with Tip Reporting Alternative Commitment or Tip Rate Determination Agreement (see S. 1274; H.R. 2658), S10631 [8OC], H8832 [9OC]

Law enforcement officers: extend certain civil service retirement options to IRS revenue officers, INS inspectors, and Customs Service inspectors and canine enforcement officers (see S. 397; H.R. 1215), S1979 [5MR], H1288 [21MR]

Privacy: prohibit Federal agencies from making certain individual records available through interactive computer services (see H.R. 1330, 1367), H1541 [15AP], H1704 [17AP]

Restructure (see S. 1096; H.R. 2292), S8531 [31JY], H6405 [30JY]

Restructure and reform (see S. 1555; H.R. 2676), S12575 [13NO], H8927 [21OC]

Small business: defer imposition of penalties relative to electronic fund transfers of business taxes (see S. 740), S4479 [14MY]

SSA: develop plan with the IRS to eliminate mismatching of earnings information (see H.R. 591), H346 [5FE]

Taxation: accountability in tax collection practices and procedures (see S. 365; H.R. 1227), S1659 [26FE], H1338 [8AP]

———allow individuals the option of a flat tax rate (see H.R. 2685), H8928 [21OC]

———allow individuals to designate percentage of their tax overpayments or to make contributions for units of the National Park System (see S. 1277; H.R. 755), S10631 [8OC], H586 [13FE]

———allow individuals to designate that a certain percent of their income tax liability be used to reduce the national debt and require spending reductions equal to the amounts so designated (see H.R. 1914), H3864 [17JN]

———allow married couples to be taxed using rates applicable to either single or joint filers (see H.R. 2462), H7262 [11SE]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (see S. 1285, 1314; H.R. 2456), S10787 [9OC], S11191 [24OC], H7261 [11SE]

———allow tax credit to individuals due unpaid child support and increase the tax liability of individuals owing such child support (see H.R. 1735), H3202 [22MY]

———authorize Federal entities to take control of certain State child support enforcement programs (see H.R. 2189), H5486 [17JY]

———eliminate the marriage penalty, establish a commission to simplify the tax code, and require the IRS to use alternative dispute resolution (see H.R. 3059), H10954 [13NO]

———ensure taxpayer confidence in the problem resolution process by providing a more independently operated Office of the Taxpayer Advocate (see S. 1308), S10950 [22OC]

———exclude gain or loss from the sale of livestock from the computation of capital gains relative to the earned income credit (see S. 775; H.R. 1800), S4879 [21MY], H3566 [5JN]

———GAO study on the effects of implementing a flat income tax and lowering sales taxes (see H.R. 853), H669 [26FE]

———protect taxpayers (see H.R. 2838), H10170 [6NO]

———provide deduction for capital gains, index the basis of certain capital assets, provide family credits, and phase-out estate and gift taxes (see H.R. 1584), H2589 [13MY]

———provide tax relief and condemn certain IRS actions (see S. Res. 73), S3199 [15AP]

———provide that overpayments shall be reduced by the amount of past-due enforceable State tax obligations (see H.R. 1730), H3202 [22MY]

———reduce tax rate for single filers, eliminate marriage penalty and change date for filing of Federal income tax returns (see H.R. 2718), H9501 [23OC]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (see H.R. 1325, 2001), H1541 [15AP], H4086 [19JN]

———repeal income tax and institute a national sales tax (see S. Res. 16; H. Res. 111), S163 [21JA], H1439 [10AP]

———require burden of proof to be on the Dept. of the Treasury in all tax cases (see H.R. 367, 631), H151 [9JA], H392 [6FE]

———require burden of proof to be on the Dept. of the Treasury in cases involving treatment of income relative to cash method of accounting (see H.R. 163), H144 [9JA]

———require IRS to provide postage paid envelopes in income tax booklets (see H.R. 1412), H1793 [23AP]

———requirements relative to tax-exempt organizations (see H.R. 239), H147 [9JA]

———restore the deduction for two-earner married couples (see H.R. 2593), H8299 [1OC]

———restrict the authority to examine books and witnesses for purposes of tax administration (see H.R. 2563), H8054 [26SE]

———special estate tax valuation relative to cash rentals of farmland (see S. 549, 792), S3011 [10AP], S5001 [22MY]

———standards for determining employment status of independent contractors (see S. 473), S2552 [19MR]

———terminate Internal Revenue Code (see S. 1225, 1520; H.R. 2483, 2490, 3063), S10055 [26SE], S12461 [10NO], H7364 [16SE], H7527 [17SE], H10954 [13NO]

———treatment of business expense reimbursement arrangements of certain loggers (see S. 574), S3199 [15AP]

———treatment of capital gains on the sale of a principal residence (see S. 177, 840; H.R. 200, 1026, 1204, 1286, 1391, 1682, 2310), S163 [21JA], S5341 [5JN], H145 [9JA], H888 [11MR], H1260 [20MR], H1438 [10AP], H1705 [17AP], H3069 [20MY], H6406 [30JY]

———treatment of gambling losses (see S. 972), S6496 [26JN]

———treatment of income tax returns relative to Presidentially declared disaster areas (see S. 585; H.R. 1434), S3199 [15AP], H1890 [24AP]

———treatment of tax payments from certain religious individuals relative to nonmilitary purposes (see H.R. 2660), H8832 [9OC]

———treatment of tax-exempt bonds for certain institutions of higher education (see S. 121), S161 [21JA]

———treatment of tax-exempt bonds for professional sports facilities (see S. 122, 434), S161 [21JA], S2206 [12MR]

———treatment of tax-exempt financing for professional sports facilities (see H.R. 721, 2097), H522 [12FE], H4835 [26JN]

Biographies

Williams, B. John, Jr., H191 [21JA]

Documents

Tip Reporting Alternative Commitment Program, S10649 [8OC]

Examples

Individual wage tax form under flat tax proposal, S3275 [16AP]

Excerpts

IRS Internal Audit of Employee Misuse of Taxpayer Information: Electronic Audit Research Log Executive Steering Committee, S3188 [15AP]

Explanations

Higher Education Bond Parity Act (S. 121), S502 [21JA]

Stop Tax-Exempt Arena Debt Issuance Act (S. 122), S503 [21JA]

Letters

Capital gains taxation on the sale of a principal residence: H. Cris Collie, Employee Relocation Council, S5355 [5JN]

IRS restructuring: Erskine B. Bowles, Executive Office of the President, E1913 [2OC]

———Speaker Gingrich, E1912, E1913 [2OC]

Livestock sales relative to tax treatment of capital gains and the earned income credit: several Senators, S4889 [21MY]

Marriage Tax Elimination Act: Jeff and Beth Sewell, H8583 [7OC]

———Thomas L. Davis, H8583 [7OC]

———Tricia Smith, H8583 [7OC]

Marriage tax penalty elimination: Barbara J. Ledeen, Independent Women's Forum, H7608 [23SE]

———Grover G. Norquist, Americans for Tax Reform (organization), H7609 [23SE]

Nomination of Charles Rossotti to be IRS Commissioner: Charles Rossotti, S11587 [3NO]

———Senator Grassley, S11593 [3NO]

Reform tax laws and filing procedures: Sharon Mallory and Darryl Pierce, H1689 [17AP]

Tax exemption for children from international adoptions: David and Carolyn Steigman, H2023 [30AP]

———Representative Kucinich, H2023 [30AP]

Tax laws governing corporations buying back own stock: several Members of Congress, H1314 [8AP]

Tax treatment of certain corporate profits: Representative Owens, H875, H876 [11MR]

Taxpayer Browsing Protection Act: Margaret Milner Richardson, IRS, H1464 [15AP], E598 [8AP]

Treatment of certain agricultural installment sales as alternative minimum tax preference items, S636 [22JA], S694 [28JA]

Underpayment of quarterly tax payment: Robert C. Huntley, Jr., H9845 [31OC]

Memorandums

Taxpayer Browsing Protection Act: Margaret Milner Richardson, IRS, H1464, H1465 [15AP]

Notices

Request for Tax Payment, H8979 [22OC], H9845 [31OC]

Treatment of certain agricultural installment sales as alternative minimum tax preference items, S694 [28JA]

Press releases

Marriage Tax Penalty Elimination: Christian Coalition, H7608 [23SE]

Remarks in House

Abolish, E1863 [25SE]

Brookhaven, NY: tribute to IRS service center, E1635 [3SE]

Budget: allocation of funds, H8024 [26SE]

Business and industry: promote and improve employee stock ownership plans (H.R. 1592), E919 [14MY]

———tax laws governing buying back own stock, H1311-H1318 [8AP]

Commission on Privacy of Government Records: establish (H.R. 1330), H1346 [9AP]

Commissioner of Internal Revenue: selection process and length of term of service (H.R. 1224), E566 [21MR]

Corporations: enforcement of tax laws, H8828-H8831 [9OC]

Courts: legal challenges of enforcement practices, H6722 [3SE]

Federal employees: dress code in Florida office, H4228 [24JN]

———impose criminal penalties for unauthorized inspection of tax return information, H4378 [25JN]

———impose criminal penalties for unauthorized inspection of tax return information (H.R. 1226), H1410 [10AP], H1461-H1467, H1490, H1510 [15AP], E598 [8AP], E693 [17AP]

Fresno, CA: anniversary of IRS service center, E452 [12MR]

Funding, H8214, H8215 [30SE], H8698 [8OC]

Government: Federal seizures of private property, H3809 [17JN]

———improve access and increase equity for taxpayers (H.R. 2598), H8700 [8OC], E2233 [8NO]

———improve operations and governance (H.R. 2428), H6999 [8SE]

Government regulations: requirements relative to printing of Social Security numbers on certain mailings, H7475, H7476 [17SE]

Jones, Paula Corbin: audit, H7286 [16SE]

Law enforcement officers: extend certain civil service retirement options to IRS revenue officers, INS inspectors, and Customs Service inspectors and canine enforcement officers (H.R. 1215), H1852 [24AP], H2647 [14MY]

New York: tax treatment relative to other States, H8917-H8923 [21OC]

Oklahoma: qualifications for lands to be considered within a judicial area of an Oklahoma Indian tribe, H6645 [31JY]

Orange County, CA: IRS investigation of Fountain Valley Girls' Softball League, E979 [20MY]

Privacy: prohibit Federal agencies from making certain individual records available through interactive computer services (H.R. 1330), H1346 [9AP]

Reform, H1099 [18MR], H7836 [25SE], H10352 [8NO]

Republican Party: national agenda, H1023-H1030 [17MR], H1281 [21MR]

Restructure, H8120, H8121 [29SE], H8163, H8165, H8168 [30SE], H8268 [1OC], H8312 [2OC], H8362 [6OC], H8451, H8569, H8571 [7OC], H8635, H8636, H8637, H8638, H8640 [8OC], H8808, H8809, H8828-H8831 [9OC], H8844, H8904-H8909, H8917 [21OC], H8932, H8933, H8940, H8979, H8988 [22OC], H9042, H9043, H9044, H9045 [23OC], H9503, H9505 [24OC], H9630, H9712 [29OC], H9733 [30OC], H9845 [31OC], E1912 [2OC], E1972 [8OC], E2067 [23OC]

Restructure and reform, H10110 [6NO], H10352 [8NO], H10776 [13NO]

Restructure and reform (H.R. 2676), H9475 [23OC], H10108 [6NO], H10772 [13NO], E2203, E2204, E2212 [7NO], E2233 [8NO], E2285 [9NO], E2306, E2319 [10NO]

Restructure (H.R. 2292), H8451 [7OC], E1605-E1607 [1AU], E1911 [2OC], E2319 [10NO], E2356 [13NO]

Taxation: accountability in tax collection practices and procedures (H.R. 1227), E588 [8AP]

———allow individuals to designate percentage of their tax overpayments or to make contributions for units of the National Park System (H.R. 755), E280 [13FE]

———allow married couples to be taxed using rates applicable to either single or joint filers (H.R. 2462), H7533 [18SE]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (H.R. 2456), H7608 [23SE], H8059 [29SE], H8169 [30SE], H8309 [2OC], H8322 [6OC], H8574, H8582-H8586 [7OC], H8691 [8OC], H8839 [21OC]

———establish flat tax rates for individuals and businesses, H783 [6MR]

———GAO study on the effects of implementing a flat income tax and lowering sales taxes (H.R. 853), E320 [26FE]

———reform laws and filing procedures, H783, H784, H785, H786 [6MR], H1282 [21MR], H1344, H1346, H1347 [9AP], H1394, H1432-H1434 [10AP], H1510 [15AP], H1688 [17AP]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 1325), H1521-H1527, H1532 [15AP]

———repeal income tax and institute a national sales tax (H. Res. 111), E1179 [11JN]

———require burden of proof to be on the Dept. of the Treasury in all tax cases (H.R. 367), H2010 [30AP], H3278 [4JN], H5134 [11JY], H6803 [4SE], H7202 [11SE], H7612 [23SE], H8059 [29SE], H8166 [30SE], H8361 [6OC], H8844 [21OC], E86 [9JA]

———requirements relative to tax-exempt organizations (H.R. 239), E45 [7JA]

———restore the deduction for two-earner married couples (H.R. 2593), E1956 [7OC]

———standards for determining employment status of independent contractors, H4678, H4679, H4680, H4687, H4697, H4698 [26JN], H5046 [10JY], H5308 [16JY], H5407 [17JY], H5493, H5499 [22JY], H5580 [23JY], H5668, H5671 [24JY], H6020-H6023 [29JY]

———terminate Internal Revenue Code, H8163, H8165, H8168, H8169 [30SE], H8362 [6OC], H8569, H8571, H8582-H8586 [7OC], H8979 [22OC], H10772 [13NO]

———terminate Internal Revenue Code (H.R. 2483), H7353 [16SE], H7369 [17SE], H7594-H7596 [18SE], H7721, H7722 [23SE], H7836 [25SE], H8038-H8040 [26SE], E1843 [24SE]

———treatment of capital gains on the sale of a principal residence (H.R. 1026), E429 [11MR]

———treatment of capital gains on the sale of a principal residence (H.R. 1204), E533 [20MR]

———treatment of capital gains on the sale of a principal residence (H.R. 200), E41 [7JA]

———treatment of income tax returns relative to Presidentially declared disaster areas (H.R. 1434), E750 [24AP]

———treatment of residents in areas affected by disasters, H4808 [26JN]

Remarks in Senate

Business and industry: promote and improve employee stock ownership plans (S. 673), S3847 [30AP]

Committee on Finance (Senate): hearings on enforcement authorities to collect delinquent taxes, S9991-S9994 [26SE]

Dept. of the Treasury: clarify field support reorganization relative to Aberdeen, SD, office, S7691 [17JY]

Education: student loan forgiveness relative to community service careers, S6471 [26JN]

Families and domestic relations: child support enforcement (S. 1074), S8187 [28JY]

Federal employees: impose criminal penalties for unauthorized inspection of tax return information (H.R. 1226), S3387 [17AP], S7983 [23JY]

———impose criminal penalties for unauthorized inspection of tax return information (S. 521), S2844 [8AP]

———impose criminal penalties for unauthorized inspection of tax return information (S. 522), S2862 [8AP], S2865 [9AP], S3180-S3190, S3227 [15AP]

———impose criminal penalties for unauthorized inspection of tax return information (S. 522), unanimous-consent agreement, S3168, S3169, S3179 [15AP]

———impose criminal penalties for unauthorized inspection of tax return information (S. 523), S2844-S2846 [8AP]

———tribute, S3230 [15AP]

Government: improve operations and governance, S10311-S10315 [3OC]

Government regulations: congressional review of regulations increasing Federal revenue (S. 831), S5343 [5JN]

Income: prohibit the threat of audit to compel agreement with Tip Reporting Alternative Commitment or Tip Rate Determination Agreement (S. 1274), S10649 [8OC]

Law enforcement: abuse of authority in tax audits, S5395 [9JN]

Law enforcement officers: extend certain civil service retirement options to IRS revenue officers, INS inspectors, and Customs Service inspectors and canine enforcement officers (S. 397), S1984 [5MR]

Minnesota: extension of tax filing deadline for individuals living in disaster area, S2875 [9AP]

National Federation of Independent Business: sponsorship of national petition to abolish current IRS income tax code, S9776 [23SE]

Newport, VT: IRS office hiring requirements, S7763 [21JY]

Oklahoma: qualifications for lands to be considered within the jurisdiction of an Oklahoma Indian tribe, S8469 [31JY]

Operations: improve, S3163, S3165, S3227 [15AP]

Reform, S7790 [22JY], S8287-S8290 [30JY]

Restructure, S10205-S10208 [30SE], S10473 [7OC], S11515 [31OC], S11591-S11597 [3NO]

Restructure and reform, S11588-S11590 [3NO]

Restructure and reform (H.R. 2676), S12097-S12103, S12193 [8NO]

———unanimous-consent request, S11846 [6NO]

Restructure and reform (H.R. 2676), unanimous-consent agreement, S12095 [8NO]

Restructure and reform (S. 1555), S12599 [13NO]

Rossotti, Charles: nomination to be IRS Commissioner, S11584, S11588, S11591-S11597 [3NO]

———nomination to be IRS Commissioner, unanimous-consent agreement, S11570 [31OC]

Senate: interruption of committee meetings on prostate cancer and IRS activities, S9754 [23SE]

Small business: defer imposition of penalties relative to electronic fund transfers of business taxes (S. 740), S4485 [14MY]

Taxation: accountability in tax collection practices and procedures (S. 365), S2724 [20MR]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (S. 1285), S10796 [9OC]

———ensure taxpayer confidence in the problem resolution process by providing a more independently operated Office of the Taxpayer Advocate (S. 1308), S10956 [22OC]

———exclude gain or loss from the sale of livestock from the computation of capital gains relative to the earned income credit (S. 775), S4889 [21MY]

———importance of Federal income taxes paid by legal immigrants, S3196 [15AP]

———provide tax relief and condemn certain IRS actions (S. Res. 73), S3190, S3191 [15AP]

———reform laws and filing procedures, S2017-S2019 [6MR], S3161, S3162, S3163, S3164, S3166, S3227 [15AP]

———repeal income tax and institute a national sales tax (S. Res. 16), S564 [21JA]

———require burden of proof to be on the Dept. of the Treasury in all tax cases, S11538 [31OC]

———special estate tax valuation relative to cash rentals of farmland (S. 549), S3020 [10AP]

———special estate tax valuation relative to cash rentals of farmland (S. 792), S5010 [22MY]

———standards for determining employment status of independent contractors (S. 473), S2559 [19MR]

———terminate Internal Revenue Code, S10205-S10208 [30SE], S10270 [1OC], S11538 [31OC]

———treatment of business expense reimbursement arrangements of certain loggers (S. 574), S3201 [15AP]

———treatment of capital gains on the sale of a principal residence, S6716 [27JN]

———treatment of capital gains on the sale of a principal residence (S. 177), S551 [21JA]

———treatment of capital gains on the sale of a principal residence (S. 840), S5354 [5JN]

———treatment of gambling losses (S. 972), S6506 [26JN]

———treatment of heart and hypertension benefits relative to firefighters and police officers, S6479 [26JN]

———treatment of income tax returns relative to Presidentially declared disaster areas (S. 585), S3215, S3216 [15AP]

———treatment of residents in areas affected by disasters, S6337 [25JN]

———treatment of tax-exempt bonds for certain institutions of higher education (S. 121), S499 [21JA]

———treatment of tax-exempt bonds for professional sports facilities (S. 122), S499 [21JA], S994 [5FE], S1728 [27FE]

———treatment of tax-exempt bonds for professional sports facilities (S. 434), S2216 [12MR]

Reports

Tax Penalty on Corporations That Accumulate Surplus Profits in Excess of the Reasonable Needs of the Business, H879 [11MR]

Reports filed

IRS Restructuring and Reform Act: Committee on Ways and Means (House) (H.R. 2676) (H. Rept. 105-364), H9864 [31OC]

Nomination of Charles Rossotti To Be IRS Commissioner: Committee on Finance (Senate), S11341 [29OC]

Taxpayer Browsing Protection Act: Committee on Ways and Means (House) (H.R. 1226) (H. Rept. 105-51), H1456 [14AP]

Reports to constituents

Hamilton, Representative: IRS—Overhaul Overdue, E672 [16AP]

Resignations

National Commission on Restructuring the IRS: Representative Matsui, H250 [4FE]

Summaries

Unauthorized Inspection of Tax Return Information by Employees of the IRS: GAO, S3184 [15AP]

Tables

Examples of flat tax system, S3276 [16AP]

Texts of

H.R. 1226, Taxpayer Browsing Protection Act, H1462 [15AP]

S. 121, Higher Education Bond Parity Act, S501 [21JA]

S. 122, Stop Tax-Exempt Arena Debt Issuance Act, S503 [21JA]

S. 177, tax treatment of capital gains on the sale of a principal residence, S551 [21JA]

S. 473, Independent Contractor Tax Reform Act, S2559 [19MR]

S. 549, special estate tax valuation relative to cash rentals of farmland, S3021 [10AP]

S. 673, ESOP Promotion Act, S3848 [30AP]

S. 740, defer imposition of penalties on small businesses relative to electronic fund transfers of business taxes, S4485 [14MY]

S. 792, special estate tax valuation relative to cash rentals of farmland, S5011 [22MY]

S. 831, Stealth Tax Prevention Act, S5343 [5JN]

S. 972, tax treatment of gambling losses, S6507 [26JN]

S. 1074, Child Support Reform Act, S8187-S8189 [28JY]

S. 1096, Internal Revenue Service Restructuring and Reform Act, S8535-S8547 [31JY]

S. 1274, prohibit the threat of an IRS audit to compel agreement with Tip Reporting Alternative Commitment or Tip Rate Determination Agreement, S10649 [8OC]

S. Res. 16, repeal income tax and institute a national sales tax, S564 [21JA]

S. Res. 73, provide tax relief and condemn certain IRS actions, S3225 [15AP]

Transcripts

IRS Bashing: Jacob Weisberg, National Public Radio, E2067 [23OC]