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

    INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT
      Amendments
        Enact (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]
      Appointments
        Conferees:  H.R. 2676, provisions, S4841 [13MY], H3938 [22MY]
      Articles and editorials
        Break in Capital Gains Tax Is Added to IRS Oversight, S7650 [8JY]
        IRS ``Rewards-for-Snitches'' Program Comes Under Fire, S4398 [6MY]
        Mistake Prevails, as Certainly as Death and Taxes, S7650 [8JY]
      Bills and resolutions
        Enact (H.R. 2676):  consideration of conference report, (see H. Res.
            490), H5296 [24JN]
      Conference reports
        Provisions (H.R. 2676), H5100-H5195 [24JN]
      Cost Estimates
        Provisions (H.R. 2676):  CBO, S3950-S3952 [30AP]
      Descriptions
        Provisions (H.R. 2676):  Roth Amendment on Compliance With Federal
            Budget Requirements, S4381 [6MY]
      Letters
        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]
        Provisions:  Charles O. Rossotti, IRS, S4384-S4386 [6MY]
        ------ Representatives Etheridge and Shimkus, S2892 [1AP]
        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]
      Lists
        Provisions (H.R. 2676):  Democratic amendments, S4413 [6MY]
        ------ Republican amendments, S4413 [6MY]
      Memorandums
        Provisions:  Lindy L. Paull, Committee on Taxation (Joint), S4389
            [6MY]
        Tax Treatment of Individual Retirement Accounts:  Lindy L. Paull,
            Committee on Taxation (Joint), S4384 [6MY], S4388 [6MY]
      Motions
        Enact (H.R. 2676), S4514 [7MY], H3936 [22MY]
        ------ conference report, S7660 [8JY], S7674 [8JY], H5367 [25JN]
      Remarks in House
        Enact (H.R. 2676), H250-H252 [4FE], H3936 [22MY], H10923 [15OC]
        ------ conference report, H5301 [25JN], H5352-H5368 [25JN], H5392
            [25JN], H5970 [21JY], H6076 [22JY], E1313 [15JY]
        ------ consideration of conference report (H. Res. 490), H5304-H5307
            [25JN]
        ------ motion to instruct conferees, H3936-H3938 [22MY]
        IRS:  restructure and reform, H509 [24FE]
        Taxation:  eliminate marriage tax penalty, H5361 [25JN]
        ------ require burden of proof to be on the Dept. of the Treasury in
            all tax cases, H5356 [25JN], H5358 [25JN], H5359 [25JN], H5363
            [25JN]
        ------ simplify individual capital gains tax, H5361 [25JN], H5362
            [25JN]
        ------ treatment of individual retirement accounts, H10248 [9OC],
            H10251 [9OC]
      Remarks in Senate
        Budget:  ensure compliance with Federal budget requirements,
            S4380-S4392 [6MY]
        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, S4491 [7MY]
        Courts:  awarding of attorneys' fees to private parties who prevail
            in litigation against the Federal Government, S4469 [7MY]
        Dept. of Veterans Affairs:  payment of benefits for smoking-related
            illnesses caused by nicotine dependence developed during
            service, S7649 [8JY], S8150 [14JY]
        Enact (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]
        ------ conference report, S7521 [6JY], S7565 [7JY], S7566 [7JY],
            S7621-S7668 [8JY], S7670-S7675 [8JY], S7717-S7723 [9JY], S8016
            [10JY], S8150 [14JY]
        ------ unanimous-consent agreement, S4244 [5MY], S4379 [6MY], S4413
            [6MY], S4432 [6MY]
        Foreign trade:  substitute the term ``normal trade relations'' in
            lieu of ``most-favored-nation treatment'', S7653 [8JY]
        IRS:  classification of fishing permits and permits for special
            tools as seizable profits, S4518 [7MY]
        ------ congressional review of regulations that increase revenues,
            S4418 [6MY], S4419 [6MY]
        ------ establish a full-time Board of Governors, S4245 [5MY],
            S4393-S4397 [6MY], S4402 [6MY]
        ------ establish combined employment tax reporting demonstration
            project, S4460 [7MY]
        ------ establish private citizens oversight board to aid in the
            processing of public information, S7648 [8JY]
        ------ expand National Taxpayer Advocate functions, S7637 [8JY],
            S7638 [8JY]
        ------ expedite dispute resolution process, S7638 [8JY]
        ------ extend burden of proof requirements to all tax liabilities,
            S4484 [7MY], S4485 [7MY]
        ------ failure of employees to file and pay taxes, S4414 [6MY]
        ------ improve access to the Office of the Taxpayer Advocate through
            addition of a legal counsel, S4460 [7MY]
        ------ improve electronic filing of tax and information returns,
            S4484 [7MY]
        ------ limit disclosure and use of Federal tax return information to
            States, S4464 [7MY] limit disclosure and use of Federal tax
            return information to States for purposes of administering State
            income tax laws, S4487 [7MY]
        ------ notification requirements for release of income tax return
            information to outside parties, S4466 [7MY]
        ------ prevent tax avoidance by foreign-based multinational
            companies using transfer pricing methods, S4203 [4MY]
        ------ prohibit request to taxpayers to give up rights to sue, S4485
            [7MY]
        ------ prohibit special waiver of the criminal conflict of interest
            laws for the employee representative on the Oversight Board,
            S4415-S4427 [6MY], S4452-S4459 [7MY]
        ------ prohibit use of random audits in its examination process,
            S4481 [7MY], S4512-S4514 [7MY]
        ------ provide electronic access to certain information on the
            Internet, S4401 [6MY], S4428 [6MY]
        ------ remove Sec. of the Treasury from Oversight Board, S4478-S4483
            [7MY]
        ------ require advance notification before disclosure of income tax
            return information to State and local governments, S4464 [7MY]
        ------ require option to speak to a live person on telephone
            helplines, S4471 [7MY]
        ------ require report on violations of fair debt collection
            practices, S4455 [7MY]
        ------ require small business representation on Oversight Board,
            S4406 [6MY], S4407 [6MY], S4491 [7MY]
        ------ require Spanish option on telephone helplines, S4471 [7MY]
        ------ require study of willful noncompliance with tax laws by
            taxpayers, S4455 [7MY]
        ------ 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]
        ------ study current procedures on detection of tax underpayments
            and fraud, S4397-S4402 [6MY]
        ------ study transfer pricing enforcement efforts, S4404 [6MY],
            S4405 [6MY]
        ------ termination of employees for willful failure to file income
            tax returns or threatening an audit for retaliatory purposes,
            S4486 [7MY]
        ------ treatment of electronic signature verification for taxpayers
            filing returns electronically, S4429-S4432 [6MY]
        National Commission on Restructuring the IRS:  tribute to staff,
            S4521 [7MY]
        Senate Rules:  insertion of language in conference report that was
            not committed to them by either House, S7660-S7662 [8JY],
            S7672-S7675 [8JY]
        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]
        ------ capital gains rates, S7651 [8JY], S7659-S7662 [8JY], S7721
            [9JY]
        ------ ensure taxpayer confidence in the problem resolution process
            by providing a more independently operated Office of the
            Taxpayer Advocate, S4237-S4241 [5MY]
        ------ 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 tax returns,
            S4473 [7MY], S4474 [7MY]
        ------ permanently extend income averaging for farmers, S4476 [7MY]
        ------ reinstate Superfund excise taxes, S4383 [6MY], 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-S4517 [7MY]
        ------ require burden of proof to be on the Dept. of the Treasury in
            all tax cases, S7653 [8JY]
        ------ simplify Tax Code and reduce compliance costs, S7638 [8JY],
            S7641 [8JY], S7643 [8JY]
        ------ State offsets relative to Federal tax refunds, S4468 [7MY]
        ------ treatment of individual retirement accounts, S4380 [6MY],
            S4383 [6MY], S4384 [6MY], S4388-S4390 [6MY], S7651 [8JY], S7721
            [9JY], S7722 [9JY]
      Reports filed
        Consideration of Conference Report on H.R. 2676, Provisions:
            Committee on Rules (House) (H. Res. 490) (H. Rept. 105-602),
            H5296 [24JN]
        Provisions:  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]
      Rulings of the Chair
        Enact (H.R. 2676):  conference report, S7660 [8JY], S7673 [8JY]
      Tables
        Estimated revenue effects of H.R. 2676, provisions, S4381-S4383
            [6MY]
      Testimonies
        Provisions:  John Colaprete, S4224 [5MY]
      Texts of
        H. Res. 490, consideration of conference report on H.R. 2676,
            provisions, H5304 [25JN]
        H.R. 2676, provisions, S4147-S4182 [4MY], S4563-S4600 [8MY]