[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]