[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]