    [Congressional Record Index (1998)]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    INTERNAL REVENUE SERVICE
      Amendments
        Restructure and reform (H.R. 2676), S4209 [4MY], S4366 [5MY], S4380
            [6MY], S4390 [6MY], S4397 [6MY], S4401 [6MY], S4402 [6MY], S4405
            [6MY], S4415 [6MY], S4428 [6MY], S4429 [6MY], S4443 [6MY], S4444
            [6MY], S4445 [6MY], S4446 [6MY], S4447 [6MY], S4455 [7MY], S4460
            [7MY], S4464 [7MY], S4468 [7MY], S4473 [7MY], S4474 [7MY], S4478
            [7MY], S4483 [7MY], S4484 [7MY], S4485 [7MY], S4486 [7MY], S4487
            [7MY], S4506 [7MY], S4510 [7MY], S4512 [7MY], S4514 [7MY], S4517
            [7MY], S4518 [7MY], S4519 [7MY], S4543 [7MY], S4544 [7MY], S4545
            [7MY], S4546 [7MY]
        Taxation:  terminate Internal Revenue Code (H.R. 3097), H4655 [17JN]
        ------ terminate Internal Revenue Code (H.R. 3097), consideration
            (H. Res. 472), H4649 [17JN]
      Analyses
        Software Trade Secrets Protection Act (S. 1692), S1158-S1160 [27FE]
      Appointments
        Conferees:  H.R. 2676, IRS Restructuring and Reform Act, H3938
            [22MY]
      Articles and editorials
        Break in Capital Gains Tax Is Added to IRS Oversight, S7650 [8JY]
        Congressional Agenda--Goals for a Generation, E259 [3MR]
        IRS ``Rewards-for-Snitches'' Program Comes Under Fire, S4398 [6MY]
        Mistake Prevails, as Certainly as Death and Taxes, S7650 [8JY]
        737, 734, 941, 858 Reasons. . .And Still Counting--Why a Flat Tax Is
            Needed To Reform the IRS, S4496-S4499 [7MY]
        Time To End Marriage Tax Penalty, E1287 [14JY]
        23 Percent Solution?, E80 [3FE]
        Will IRS Reform Get ``Scored'' Into Tax Increase?, S3117 [2AP]
      Bills and resolutions
        Audits:  prohibit use of random audits in its examination process,
            (see S. 2008), S3783 [29AP]
        Computers:  examination and disclosure of certain source codes,
            programs and software, (see S. 1692), S1155 [27FE]
        ------ provide electronic access to certain information on the
            Internet, (see S. 1901), S2968 [1AP]
        Drugs:  transfer of certain employees to the DEA and establish the
            Dept. of National Drug Control Policy, (see S. 1690), S1070
            [26FE]
        Government regulations:  treatment of certain revenue-increasing
            rules as major rules, (see H.R. 4297), H6185 [22JY]
        National Commission on Reforming and Simplifying the Federal Tax
            Code:  establish, (see H.R. 4038), H4548 [11JN]
        Reform, (see S. 1793), S2214 [18MR], (see H.R. 3493), H1298 [18MR]
        Restructure and reform (H.R. 2676):  consideration of conference
            report, (see H. Res. 490), H5296 [24JN]
        Taxation:  abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas, (see S. 2004), S3783
            [29AP], (see H.R. 3709), H2236 [22AP]
        ------ allow designation of charity contributions on tax returns and
            establish the Checkoff for Charity Commission to ensure payment
            of contributions, (see H.R. 4865), H11695 [20OC]
        ------ allow married couples to file combined return under which
            each spouse is taxed using rates applicable to single filers,
            (see H.R. 3104), H63 [27JA]
        ------ clarify the income and gift tax consequences of catching and
            returning record home run baseballs, (see H.R. 4522), H7493
            [9SE]
        ------ eliminate marriage tax penalty, (see H.R. 3443), H1112 [11MR]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, (see S. 1999), S3709
            [28AP], (see H.R. 3734), H2423 [28AP]
        ------ eliminate marriage tax penalty by adjusting standard
            deduction amounts, (see S. 1989), S3653 [27AP]
        ------ establish a charitable deduction for the breast cancer
            research postage stamp relative to costs that exceed the price
            of a regular first-class postage stamp, (see S. 2386), S9425
            [30JY]
        ------ extend due date for filing a tax return for any member of a
            uniformed service on a tour of duty outside the U.S., (see S.
            2426), S9689 [31AU]
        ------ increase standard deduction for married couples, (see H.R.
            3524), H1337 [19MR]
        ------ liability of spouses on joint Federal income returns, (see S.
            1682), S1070 [26FE], (see H.R. 3650), H2053 [1AP]
        ------ provide uniform application of confidentiality privileges
            relative to taxpayer communications with authorized tax
            practitioners, (see S. 1737), S1697 [10MR]
        ------ reduce individual income tax rates, prohibit increases
            without a national referendum, simplify the tax code, eliminate
            the marriage penalty, establish return-free income tax filing,
            and eliminate corporate welfare, (see H.R. 3620), H2051 [1AP]
        ------ reduce individual tax preparation time, (see H. Con. Res.
            241), H1112 [11MR]
        ------ reform Internal Revenue Code and protect Social Security and
            Medicare trust funds, (see H. Con. Res. 248), H1444 [24MR]
        ------ require advance notice and judicial consent before seizure
            and exclude civil damages for unauthorized collection actions
            from income, (see H.R. 3277), H631 [25FE]
        ------ require the approval of a private panel relative to the
            seizure of property for the collection of taxes, (see H.R.
            3214), H495 [12FE]
        ------ restructure and improve taxpayer rights, (see S. 1669), S919
            [24FE], (see S. 1747), S1772 [11MR]
        ------ restructure and replace the income tax system to meet
            national priorities, (see H.R. 4700), H9536 [5OC]
        ------ terminate Internal Revenue Code, (see S. 1673), S1003 [25FE],
            (see H.R. 3097), H62 [27JA]
        ------ terminate Internal Revenue Code (H.R. 3097), consideration,
            (see H. Res. 472), H4628 [16JN]
        ------ treatment of Alaska Permanent Fund dividends received by
            certain children, (see S. 1974), S3534 [23AP]
        ------ treatment of amounts received under State programs providing
            compensation for birth-related injuries, (see H.R. 4139), H5402
            [25JN]
        ------ treatment of meals provided to hotel and restaurant employees
            in non-discriminatory employee cafeterias, (see S. 2027), S4035
            [1MY]
        ------ treatment of sale of certain animals associated with
            educational programs, (see H.R. 3626), H2052 [1AP]
        ------ treatment of the marriage tax penalty relative to earned
            income tax credit, (see H.R. 3995), H4165 [4JN]
        ------ waive interest and penalties for failure to file schedule D
            with a timely filed return, (see H.R. 3885), H3312 [14MY], (see
            H.R. 3974), H3971 [22MY]
        Taxpayers:  recovery of costs, fees, and expenses relative to
            certain unjust governmental actions, (see S. 1612), S450 [5FE]
      Conference reports
        IRS Restructuring and Reform Act (H.R. 2676), H5100-H5195 [24JN]
      Cost Estimates
        IRS Restructuring and Reform Act (H.R. 2676):  CBO, S3950-S3952
            [30AP]
      Descriptions
        IRS Restructuring and Reform Act (H.R. 2676):  Roth Amendment on
            Compliance With Federal Budget Requirements, S4381 [6MY]
        Marriage Tax Penalty Elimination Act (H.R. 3734), H4476 [10JN],
            H4573 [16JN]
      Explanations
        Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
            Brackets and Standard Deduction Amounts (H.R. 3734), H2992 [7MY]
        Putting the Taxpayer First Act (S. 1669), S927-S929 [24FE]
      Letters
        Elimination of marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts:  Mary A. Hottel, H2991
            [7MY]
        ----- Pam Mann, H2991 [7MY]
        ----- Robert Echert, H2991 [7MY]
        ----- Steven and Kathleen Hines, H2991 [7MY]
        Internal Revenue Code termination:  Dan Danner, National Federation
            of Independent Business, S9124 [28JY]
        ------ David A. Keene, American Conservative Union, S9123 [28JY]
        IRS Restructuring and Reform Act:  Charles O. Rossotti, IRS,
            S4384-S4386 [6MY]
        ------ Representatives Etheridge and Shimkus, S2892 [1AP]
        Prohibit special waiver of the criminal conflict of interest laws
            for the employee representative on the IRS Oversight Board:
            Carol A. Bonosaro and G. Jerry Shaw, Senior Executives
            Association, S4458 [7MY]
        ----- Stephen D. Potts, U.S. Office of Government Ethics, S4416
            [6MY], S4422 [6MY], S4457 [7MY]
        Repeal information reporting requirement imposed on educational
            institutions and certain other trades and businesses relative to
            the Hope Scholarship and Lifetime Learning Credits:  Clive C.
            Veri, Shawnee State University, S4516 [7MY]
        ----- Jerry S. Thornton, Cuyahoga Community College, S4516 [7MY]
        ----- John F. Clymer, Belmont Technical College, S4516 [7MY]
        ----- M. Valeriana Moeller, Columbus State Community College, S4517
            [7MY]
        ----- Ronald E. Abrams, North Central Technical College, S4517 [7MY]
        ----- Sidney A. Ribeau, Bowling Green State University, S4516 [7MY]
        ----- Terry M. Thomas, Ohio Association of Community Colleges, S4516
            [7MY]
        ----- Terry W. Hartle, American Council on Education, S4515 [7MY]
        ----- Thomas A. Lynch, Cleveland State University, S4516 [7MY]
        Tax Code Termination Act:  Paul Cherecwich, Jr., Tax Executives
            Institutes, Inc., H4651 [17JN]
        ------ Paul R. Huard, National Association of Manufacturers, H4650
            [17JN]
        ------ Peggy Taylor, AFL-CIO, H4651 [17JN]
        ------ Robert E. Rubin, Sec. of the Treasury, H4650 [17JN]
      Lists
        IRS Restructuring and Reform Act (H.R. 2676):  Democratic
            amendments, S4413 [6MY]
        ------ Republican amendments, S4413 [6MY]
        Low priority, unnecessary, or wasteful spending contained in S.
            2312, Dept. of the Treasury, Postal Service, Executive Office of
            the President, and independent agencies appropriations, S9238
            [29JY]
      Memorandums
        IRS Restructuring and Reform Act:  Lindy L. Paull, Committee on
            Taxation (Joint), S4389 [6MY]
      Messages
        Abatement of Interest on Underpayments by Taxpayers in
            Presidentially Declared Disaster Areas:  President Clinton,
            S8778 [22JY], H6160 [22JY]
      Motions
        Restructure and reform (H.R. 2676), S4514 [7MY], H3936 [22MY]
        Restructure and reform (H.R. 2676), conference report, S7660 [8JY],
            S7674 [8JY], H5367 [25JN]
        Taxation:  terminate Internal Revenue Code (H.R. 3097), H4675 [17JN]
      Petitions and memorials
        Colorado:  tax reform, E1146 [17JN]
      Remarks in House
        Bankruptcy:  reorder debt repayment priorities relative to Federal,
            State, and local governmental units, H4403 [10JN], H4404 [10JN],
            E1137 [16JN]
        Congress:  accomplishments of the 105th Congress, H10565 [12OC],
            H10805 [13OC], H11688 [20OC]
        Courts:  require only Federal agencies which administer benefit
            programs or enforce the tax code to adhere to precedents
            established in Federal judicial circuits, H591-H595 [25FE]
        Federal employees:  clarify that quotas and goals shall not be used
            as a basis for evaluating employees (H.R. 2736), H1302 [19MR]
        ------ proposed pay raise, H2820 [6MY]
        Reform (H.R. 3493), E411 [18MR]
        Restructure and reform, H69 [28JA], H71 [28JA], H452 [12FE], H509
            [24FE], H581 [25FE], H583 [25FE], H634 [26FE], H636 [26FE], H699
            [3MR], H703 [3MR], H760 [4MR], H761 [4MR], H762 [4MR], H763
            [4MR], H919 [10MR], H1025 [11MR], H1026 [11MR], H1097 [11MR],
            H1302 [19MR], H1386 [24MR], H1452 [25MR], H1558 [26MR], H1783
            [31MR], H1784 [31MR], H1785 [31MR], H1786 [31MR], H1856 [1AP],
            H1858 [1AP], H2240 [23AP], H4482 [11JN], H5049 [23JN], H5050
            [23JN], E314 [5MR], E581 [2AP]
        Restructure and reform (H.R. 2676), H250-H252 [4FE], H3936 [22MY],
            H10923 [15OC]
        ------ consideration of conference report (H. Res. 490), H5304-H5307
            [25JN]
        ------ motion to instruct conferees, H3936-H3938 [22MY]
        Restructure and reform (H.R. 2676), conference report, H5301 [25JN],
            H5352-H5368 [25JN], H5392 [25JN], H5970 [21JY], H6076 [22JY],
            E1313 [15JY]
        Tax Freedom Day:  observance, H2934 [7MY], H3117 [13MY], E791 [7MY]
        Taxation:  abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas, H5362 [25JN]
        ----- abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas (H.R. 3709), E616 [22AP]
        ------ allow married couples to file combined return under which
            each spouse is taxed using rates applicable to single filers,
            H2224 [22AP] allow married couples to file combined return under
            which each spouse is taxed using rates applicable to single
            filers (H.R. 2456), H504 [24FE], H697 [3MR], H760 [4MR], H879
            [5MR], H1024 [11MR], H1142 [12MR], H1381 [24MR], H1386 [24MR],
            H1705 [30MR], H1831 [31MR], H2059 [21AP], H2298 [23AP], H2348
            [28AP], H2594 [29AP], H2928 [6MY], E576 [2AP] allow married
            couples to file combined return under which each spouse is taxed
            using rates applicable to single filers (H.R. 3104), H2993 [7MY]
        ------ eliminate marriage tax penalty, H71 [28JA], H246 [4FE], H504
            [24FE], H615 [25FE], H2822 [6MY], H2934 [7MY], H2994 [7MY],
            H3493 [20MY], H4065 [4JN], H4208 [5JN], H4212 [5JN], H4639
            [17JN], H5361 [25JN]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, H4068 [4JN], H4201
            [5JN] eliminate marriage tax penalty by adjusting income tax
            rate brackets and standard deduction amounts (H.R. 3734), H2753
            [5MY], H2987-H2993 [7MY], H3373 [19MY], H3494 [20MY], H3592
            [20MY], H3757 [22MY], H4027 [3JN], H4032-H4038 [3JN], H4475
            [10JN], H4571-H4573 [16JN], H5037 [23JN], H5960 [21JY], E1319
            [16JY]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, H8536 [24SE] eliminate
            marriage tax penalty by adjusting income tax rate brackets and
            standard deduction amounts (H.R. 3734), H7498 [10SE], H8839
            [25SE], E2275 [21OC]
        ------ increase standard deduction for married couples (H.R. 3524),
            E429 [19MR]
        ------ liability of spouses on joint Federal income returns (H.R.
            3650), H4029 [3JN]
        ------ protect taxpayers (H.R. 2838), H1411 [24MR]
        ------ reduce individual tax preparation time (H. Con. Res. 241),
            H4672 [17JN], E352 [11MR]
        ------ reduce tax rate for single filers, eliminate marriage penalty
            and change date for filing of Federal income tax returns (H.R.
            2718), H583 [25FE]
        ------ reform Internal Revenue Code, H2141 [22AP], H2144 [22AP],
            H2153 [22AP]
        ------ reform laws and filing procedures, H2341 [28AP], H2347
            [28AP], E553 [1AP]
        ------ repeal income tax, abolish the IRS, and institute a national
            retail sales tax (H.R. 2001), E161 [12FE]
        ------ repeal income tax and institute a national sales tax,
            H1626-H1631 [26MR], H2106-H2111 [21AP], E80 [3FE]
        ------ repeal income tax and institute a national sales tax (H. Res.
            111), E735 [1MY]
        ------ require advance notice and judicial consent before seizure
            and exclude civil damages for unauthorized collection actions
            from income (H.R. 3277), H1025 [11MR]
        ------ require burden of proof to be on the Dept. of the Treasury in
            all tax cases, H918 [10MR], H5356 [25JN], H5358 [25JN], H5359
            [25JN], H5363 [25JN]
        ------ require the approval of a private panel relative to the
            seizure of property for the collection of taxes (H.R. 3214),
            E170 [12FE]
        ------ restructure and improve taxpayer rights (H.R. 2838), H2781
            [5MY], H4948 [22JN]
        ------ terminate Internal Revenue Code, H844-H847 [4MR], H1116
            [12MR], H1175 [17MR], H1453 [25MR], H1558 [26MR], H1626-H1631
            [26MR], H1649 [27MR], H2106-H2111 [21AP], H2147 [22AP]
        ------ terminate Internal Revenue Code (H.R. 3097), H732 [3MR], H734
            [3MR], H735 [3MR], H1304 [19MR], H4483 [11JN], H4638 [17JN],
            H4639 [17JN], H4640 [17JN], H4641 [17JN], H4654-H4678 [17JN],
            H4726 [18JN], H4973 [23JN], E271 [3MR], E1160 [18JN]
        ------ terminate Internal Revenue Code (H.R. 3097), consideration
            (H. Res. 472), H4643-H4654 [17JN]
        ------ terminate Internal Revenue Code (H.R. 3097), motion to
            recommit, H4675 [17JN], H4676 [17JN]
        ------ treatment of amounts received under State programs providing
            compensation for birth-related injuries (H.R. 4139), E1262
            [26JN]
        ------ treatment of sale of certain animals associated with
            educational programs (H.R. 3626), H2212 [22AP], E1532 [4AU],
            E1561 [5AU]
        ------ treatment of sale of certain animals associated with
            educational programs (H.R. 3626), E1932 [7OC], E1933 [7OC]
        ------ treatment of the marriage tax penalty relative to earned
            income tax credit (H.R. 3995), E1026 [4JN]
      Remarks in Senate
        Audits:  prohibit use of random audits in its examination process,
            S4481 [7MY], S4512-S4514 [7MY]
        ----- prohibit use of random audits in its examination process (S.
            2008), S3791 [29AP], S4032 [1MY]
        Board of Governors:  establish a full-time board, S4245 [5MY],
            S4393-S4397 [6MY], S4402 [6MY]
        Civil liberties:  protection from personal intrusion and prevent
            sharing of personal data by Federal, State, and local agencies
            without consent, S12907 [21OC]
        Computers:  ensure businesses, financial markets, and the Federal
            Government are taking adequate steps to resolve the year 2000
            problem, S4386 [6MY]
        ------ examination and disclosure of certain source codes, programs
            and software (S. 1692), S1156 [27FE] examination and disclosure
            of certain source codes, programs, and software, S4491 [7MY]
        ------ provide electronic access to certain information on the
            Internet, S4401 [6MY], S4428 [6MY] provide electronic access to
            certain information on the Internet (S. 1901), S2981 [1AP]
        ------ treatment of electronic signature verification for taxpayers
            filing returns electronically, S4429-S4432 [6MY]
        Courts:  awarding of attorneys' fees to private parties who prevail
            in litigation against the Federal Government, S4469 [7MY]
        Dispute resolution process:  expedite, S7638 [8JY]
        Drugs:  transfer of certain employees to the DEA and establish the
            Dept. of National Drug Control Policy (S. 1690), S1079 [26FE]
        Federal employees:  failure of employees to file and pay taxes,
            S4414 [6MY]
        ------ increase whistleblower protections, S4392 [6MY]
        Fish and fishing:  classification of fishing permits and permits for
            special tools as seizable profits, S4518 [7MY]
        Foreign trade:  prevent tax avoidance by foreign-based multinational
            companies using transfer pricing methods, S4203 [4MY]
        Government regulations:  congressional review of regulations that
            increase revenues, S4418 [6MY], S4419 [6MY]
        ------ prohibit special waiver of the criminal conflict of interest
            laws for the employee representative on the Oversight Board,
            S4415-S4427 [6MY], S4452-S4459 [7MY]
        Insurance:  treatment of certain life insurance policyholder
            dividends, S12760 [21OC]
        Iowa:  establish combined employment tax reporting demonstration
            project, S4460 [7MY]
        IRS:  improve access to the Office of the Taxpayer Advocate through
            addition of a legal counsel, S4460 [7MY]
        IRS Restructuring and Reform Act:  ensure compliance with Federal
            budget requirements, S4380-S4392 [6MY]
        National Commission on Restructuring the IRS:  tribute to staff,
            S4521 [7MY]
        National Taxpayer Advocate:  expand functions, S7637 [8JY], S7638
            [8JY]
        Privacy:  require advance notification before disclosure of income
            tax return information to State and local governments, S4464
            [7MY]
        Restructure and reform, S263 [2FE], S305 [3FE], S724 [12FE], S2285
            [19MR], S2286 [19MR], S2287 [19MR], S2703 [27MR], S2892 [1AP],
            S3032 [2AP], S3033 [2AP], S3117 [2AP], S4027-S4033 [1MY],
            S4137-S4139 [1MY]
        Restructure and reform (H.R. 2676), S4143 [4MY], S4147-S4197 [4MY],
            S4203 [4MY], S4223-S4225 [5MY], S4237-S4247 [5MY], S4251 [5MY],
            S4351-S4353 [5MY], S4377 [5MY], S4379-S4409 [6MY], S4413-S4432
            [6MY], S4452-S4487 [7MY], S4489-S4521 [7MY], S4523 [7MY], S10638
            [21SE]
        ------ unanimous-consent agreement, S4413 [6MY], S4432 [6MY]
        Restructure and reform (H.R. 2676), conference report, S7521 [6JY],
            S7565 [7JY], S7566 [7JY], S7621-S7668 [8JY], S7670-S7675 [8JY],
            S7717-S7723 [9JY], S8016 [10JY], S8150 [14JY]
        Restructure and reform (H.R. 2676), unanimous-consent agreement,
            S4244 [5MY], S4379 [6MY]
        Sec. of the Treasury:  remove from Oversight Board, S4478-S4483
            [7MY]
        Senate Rules:  insertion of language in conference report that was
            not committed to them by either House, S7660-S7662 [8JY],
            S7672-S7675 [8JY]
        Small business:  provide regulatory assistance (S. 1957), S3222
            [3AP]
        ------ require representation on Oversight Board, S4406 [6MY], S4407
            [6MY], S4491 [7MY]
        States:  limit disclosure and use of Federal tax return information,
            S4464 [7MY]
        ----- limit disclosure and use of Federal tax return information to
            States for purposes of administering State income tax laws,
            S4487 [7MY]
        Tax Freedom Day:  observance, S4463 [7MY], S4469 [7MY]
        Taxation:  abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas, S4196 [4MY], S4244
            [5MY], S4245 [5MY], S4506 [7MY]
        ----- abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas (S. 2004), S3788 [29AP]
        ------ allow married couples to file combined return under which
            each spouse is taxed using rates applicable to single filers,
            S2944 [1AP], S2945 [1AP], S2950 [1AP] allow married couples to
            file combined return under which each spouse is taxed using
            rates applicable to single filers (H.R. 2456), S2096 [17MR]
            allow married couples to file combined return under which each
            spouse is taxed using rates applicable to single filers (S.
            1285), S254 [2FE]
        ------ clarify the income and gift tax consequences of catching and
            returning record home run baseballs, S9955 [8SE]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, S5275 [21MY],
            S5293-S5296 [21MY], S5499 [1JN], S5502 [1JN], S5589 [4JN],
            S5598-S5601 [4JN], S5608-S5620 [4JN], S5672 [5JN], S5675-S5679
            [5JN], S5748-S5752 [9JN], S8453-S8456 [17JY], S8459-S8464
            [17JY], S8597-S8600 [21JY], S9164-S9179 [29JY], S9184 [29JY],
            S9191 [29JY], S9198 [29JY], S9233 [29JY], S9236 [29JY], S9237
            [29JY]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, S10390 [15SE], S11040
            [28SE], S11401-S11405 [5OC]
        ------ eliminate marriage tax penalty by adjusting standard
            deduction amounts (S. 1989), S3654 [27AP], S5296 [21MY]
        ------ ensure taxpayer confidence in the problem resolution process
            by providing a more independently operated Office of the
            Taxpayer Advocate, S4237-S4241 [5MY]
        ------ establish private citizens oversight board to aid in the
            processing of public information, S7648 [8JY]
        ------ extend burden of proof requirements to all tax liabilities,
            S4484 [7MY], S4485 [7MY]
        ------ extend due date for filing a tax return for any member of a
            uniformed service on a tour of duty outside the U.S. (S. 2426),
            S11504 [5OC]
        ------ implement return-free filing system, S4612 [11MY]
        ------ improve electronic filing of tax and information returns,
            S4484 [7MY]
        ------ increase amount of taxable income which is taxed at the
            lowest rate, S4481 [7MY]
        ------ liability of spouses on joint Federal income returns, S4196
            [4MY], S4241 [5MY]
        ------ liability of spouses on joint Federal income returns (S.
            1682), S1071 [26FE], S1072 [26FE]
        ------ liability of spouses on joint Federal income tax returns,
            S4473 [7MY], S4474 [7MY]
        ------ notification requirements for release of income tax return
            information to outside parties, S4466 [7MY]
        ------ prohibit request to taxpayers to give up rights to sue, S4485
            [7MY]
        ------ prohibit use of random audits in examination process, S9235
            [29JY]
        ------ provide uniform application of confidentiality privileges
            relative to taxpayer communications with authorized tax
            practitioners (S. 1737), S1699 [10MR]
        ------ reinstate Superfund excise taxes, S4386-S4388 [6MY]
        ------ repeal information reporting requirement imposed on
            educational institutions and certain other trades and businesses
            relative to the Hope Scholarship and Lifetime Learning Credits,
            S4514 [7MY]
        ------ require burden of proof to be on the Dept. of the Treasury in
            all tax cases, S7653 [8JY]
        ------ require report on violations of fair debt collection
            practices, S4455 [7MY]
        ------ require study of willful noncompliance with tax laws by
            taxpayers, S4455 [7MY]
        ------ restructure and improve taxpayer rights (S. 1669), S920-S922
            [24FE]
        ------ restructure and improve taxpayer rights (S. 1747), S1779
            [11MR]
        ------ simplify Tax Code and reduce compliance costs, S3090 [2AP],
            S7638 [8JY], S7641 [8JY], S7643 [8JY]
        ------ State offsets relative to Federal tax refunds, S4468 [7MY]
        ------ study current procedures on detection of tax underpayments
            and fraud, S4397-S4402 [6MY]
        ------ study transfer pricing enforcement efforts, S4404 [6MY],
            S4405 [6MY]
        ------ terminate Internal Revenue Code, S297 [3FE], S3031-S3033
            [2AP], S9113-S9115 [28JY], S9118 [28JY]
        ------ terminate Internal Revenue Code (S. 1520), S816 [23FE]
        ------ terminate Internal Revenue Code (S. 1673), S1003-S1006
            [25FE], S1245 [3MR]
        ------ termination of employees for willful failure to file income
            tax returns or threatening an audit for retaliatory purposes,
            S4486 [7MY]
        ------ treatment of Alaska Permanent Fund dividends received by
            certain children (S. 1974), S3536 [23AP]
        ------ treatment of breast cancer research funding postage stamps,
            S7648 [8JY], S7694 [8JY]
        ------ treatment of home mortgage interest and charitable donations,
            S2951-S2955 [1AP], S3033 [2AP], S3034 [2AP]
        ------ treatment of meals provided to hotel and restaurant employees
            in non-discriminatory employee cafeterias (S. 2027), S4037 [1MY]
        Taxpayers:  recovery of costs, fees, and expenses relative to
            certain unjust governmental actions (S. 1612), S451 [5FE]
        Telephones:  require option to speak to a live person on helplines,
            S4471 [7MY]
        ------ require Spanish option on helplines, S4471 [7MY]
        Time:  set effective date to implement changes to the tax code and
            ensure adequate steps are taken to resolve the year 2000
            computer problem, S4509-S4512 [7MY]
      Reports filed
        Allow Individuals To Designate a Percentage of Their Tax
            Overpayments or To Make Contributions to Units of the National
            Park System:  Committee on Resources (House) (H.R. 755) (H.
            Rept. 105-482), H2118 [21AP]
        Consideration of Conference Report on H.R. 2676, IRS Restructuring
            and Reform Act:  Committee on Rules (House) (H. Res. 490) (H.
            Rept. 105-602), H5296 [24JN]
        Consideration of H.R. 3097, Tax Code Termination Act:  Committee on
            Rules (House) (H. Res. 472) (H. Rept. 105-580), H4628 [16JN]
        IRS Restructuring and Reform Act:  Committee of Conference (H.R.
            2676) (H. Rept. 105-599), H5296 [24JN]
        ------ Committee on Finance (Senate) (H.R. 2676) (S. Rept. 105-174),
            S3428 [22AP]
      Resolutions by organizations
        Tax Code Termination Act:  National Association of Manufacturers,
            H4650 [17JN]
      Revenue Procedure
        IRS distribution of assets upon dissolution of tax-exempt
            organizations, H4001 [3JN]
      Rulings of the Chair
        Restructure and reform (H.R. 2676), conference report, S7660 [8JY],
            S7673 [8JY]
      Statements
        Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
            Brackets and Standard Deduction Amounts:  Representative Weller,
            H2992 [7MY]
      Tables
        Child care options under the Marriage Tax Elimination Act, E1320
            [16JY]
        Comparison between individual and married tax filers, H698 [3MR],
            H879 [5MR], H880 [5MR], H1142 [12MR], H1831 [31MR], H2298
            [23AP], H2595 [29AP], H2928 [6MY], H2992 [7MY], H2993 [7MY],
            H3592 [20MY], H4028 [3JN], H4476 [10JN], H4572 [16JN], H5038
            [23JN], H5961 [21JY]
        Comparison between Marriage Tax Elimination Act and child care tax
            credit, H1832 [31MR], H2298 [23AP], H2595 [29AP], H2992 [7MY],
            H3592 [20MY], H4476 [10JN], H5038 [23JN]
        Estimated revenue effects of H.R. 2676, IRS Restructuring and Reform
            Act, S4381-S4383 [6MY]
        Factors relative to marriage tax penalties or bonuses, S5673 [5JN]
        Marriage penalty example in south suburbs, E1320 [16JY]
        Marriage Tax Elimination Act child care options, H698 [3MR], H880
            [5MR], H1142 [12MR]
        Marriage tax penalty legislation, E430 [19MR]
      Testimonies
        IRS Restructuring and Reform Act:  John Colaprete, S4224 [5MY]
      Texts of
        H. Res. 472, consideration of H.R. 3097, Tax Code Termination Act,
            H4643 [17JN]
        H. Res. 490, consideration of conference report on H.R. 2676, IRS
            Restructuring and Reform Act, H5304 [25JN]
        H.R. 2676, IRS Restructuring and Reform Act, S4147-S4182 [4MY],
            S4563-S4600 [8MY]
        H.R. 3097, Tax Code Termination Act, H4654 [17JN], H4655 [17JN]
        S. 1669, Putting the Taxpayer First Act, S922-S927 [24FE]
        S. 1673, Tax Code Termination Act, S1004 [25FE]
        S. 1682, liability of spouses on joint Federal income tax returns,
            S1072 [26FE]
        S. 1692, Software Trade Secrets Protection Act, S1157 [27FE]
        S. 1737, Taxpayer Confidentiality Act, S1699 [10MR]
        S. 1747, Taxpayer Bill of Rights 3, S1780-S1784 [11MR]
        S. 1974, tax treatment of Alaska Permanent Fund dividends received
            by certain children, S3537 [23AP]
        S. 1989, Marriage Penalty Reduction Act, S3655 [27AP]
        S. 2027, tax treatment of meals provided to hotel and restaurant
            employees in non-discriminatory employee cafeterias, S4038 [1MY]