INTERNAL REVENUE SERVICE

Amendments

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (H.R. 3058), S11350, S11401, S11403, S11404, S11407, S11441, S11442 [17OC], S11461, S11469, S11471, S11484, S11489, S11490, S11491, S11492, S11493, S11494, S11495, S11496 [18OC], S11512, S11521, S11527, S11544, S11549, S11550, S11551, S11552, S11580, S11581, S11589, S11590, S11591, S11592, S11593, S11594 [19OC], S11603, S11607, S11608, S11613, S11614, S11615, S11616, S11622, S11625, S11627, S11633, S11634, S11635, S11636, S11640, S11641, S11642, S11674, S11675, S11687, S11688, S11689, S11690, S11691, S11692, S11693, S11694, S11695 [20OC], H5253 [27JN], H5363, H5364 [28JN], H5376, H5385, H5387, H5397, H5399, H5403, H5408, H5417, H5419, H5422, H5427, H5428, H5429, H5436, H5443, H5444, H5449, H5450, H5456, H5458, H5459, H5462, H5480 [29JN], H5485, H5488, H5489, H5491, H5494, H5495, H5497, H5499, H5501, H5504, H5506, H5509, H5514, H5515, H5516, H5522, H5526, H5527, H5528, H5529, H5531, H5532, H5535, H5605 [30JN]

Analyses

Taxpayer Protection and Assistance Act (S. 832), S3828 [18AP], S4102-S4104 [21AP]

Appointments

Conferees: H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, S11696 [20OC], H9988 [8NO]

Articles and editorials

Tax Lawyer's Role in the Way the American Tax System Works, S6149-S6152 [7JN]

Bills and resolutions

Barrott, Christine L.: relief (see H.R. 506), H286 [1FE]

Contracts: repeal Internal Revenue Code provisions relating to qualified tax collection contracts (see H.R. 1583), H1895 [12AP]

Courts: disclose certain taxpayer returns and return information upon written request by an order from a State or local court in a family law proceeding (see H.R. 2756), H4186 [7JN]

Dept. of the Treasury: repeal authority to enter into private tax collection contracts (see H.R. 1621), H1969 [13AP]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (see H.R. 3058), H5175 [24JN]

———making appropriations (H.R. 3058), consideration (see H. Res. 342), H5251 [27JN]

———making appropriations (H.R. 3058), consideration of conference report (see H. Res. 565), H10908 [17NO]

———making appropriations (H.R. 3058), technical corrections in enrollment (see H. Con. Res. 308), H11035 [18NO]

———making appropriations (H.R. 3058), technical corrections in enrollment (H. Con. Res. 308)—adoption (see H. Res. 572), H11032 [18NO]

Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see H.R. 1002), H846 [1MR]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (see S. 271), S886 [2FE] (see S. 1053), S5301 [17MY] (see H.R. 513), H347 [2FE]

Taxation: allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (see H.R. 1581), H1895 [12AP]

———allow taxpayers to split refunds and make deposits electronically among certain accounts (see H.R. 1048), H940 [2MR]

———assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (see H.R. 894), H792 [17FE]

———change deadline for filing income tax returns (see H.R. 442), H283 [1FE]

———establish a commission on tax reform (see H.R. 41), H72 [4JA]

———expand the availability of the cash method of accounting for small businesses (see S. 543), S2148 [7MR]

———impose flat tax only on individual taxable earned income and business taxable income (see S. 812), S3734 [15AP]

———impose penalties for the failure of organizations described in section 527 of the Internal Revenue Code to comply with disclosure requirements (see H.R. 1942), H2647 [27AP] (see H.R. 2204), H3055 [5MY]

———make technical corrections to the Internal Revenue Code (see S. 1447), S8664 [21JY] (see H.R. 3376), H6326 [21JY]

———modify rules on suspension of interest and certain penalties for taxpayers involved in tax shelters or filing amended returns (see S. 1591), S9468 [29JY]

———permit churches and other houses of worship to engage in political campaigns (see H.R. 235), H79 [4JA]

———provide additional protections for recipients of the earned income tax credit (see S. 324), S1198 [9FE] (see H.R. 969), H795 [17FE]

———provide taxpayer protection and assistance relative to tax preparation (see S. 832), S3817 [18AP]

———provide taxpayers a flat tax alternative to the current income tax system (see H.R. 1040), H940 [2MR]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 25), S142 [24JA] (see S. 1921), S11917 [26OC] (see H.R. 25), H72 [4JA]

———repeal Internal Revenue Code and replace with a flat tax (see S. 1099), S5778 [23MY]

———require a study on eliminating Federal taxes on individuals and corporations and replacing the Federal tax code with a transaction fee-based system (see H.R. 1601), H1968 [13AP]

———require abatement of interest on erroneous tax refund checks without regard to the size of the refund (see H.R. 726), H522 [9FE]

———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible (see S. 1927), S12006 [27OC]

———simplify Internal Revenue Code through revenue neutral proposals (see H.R. 2950), H4655 [16JN]

———strengthen the earned income tax credit (see S. 1824), S11130 [5OC]

———terminate Internal Revenue Code (see S. 2122), S13786 [16DE]

U.S. Tax Court: modernize (see S. 661), S2994 [17MR]

Conference reports

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations (H.R. 3058), H10790-H10892 [17NO]

———Correction Relative to Economic Development Intiative Projects, H10942-H10955 [18NO]

Factsheets

Taxpayer Abuse Prevention Act: Several Consumer Organizations, S1201 [9FE]

Letters

Taxpayer Abuse Prevention Act: National Consumer Law Center Inc., S1201 [9FE]

Motions

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (H.R. 3058), S11516, S11525, S11547, S11548 [19OC], S11615, S11623 [20OC], H9987 [8NO]

Remarks in House

Contracts: repeal Internal Revenue Code provisions relating to qualified tax collection contracts (H.R. 1583), E627 [12AP]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: across-the-board funding reduction, H5514 [30JN]

———making appropriations (H.R. 3058), H4991 [23JN], H5371, H5376-H5433, H5437-H5469 [29JN], H5482, H5483-H5557 [30JN], H9987 [8NO], H10229 [16NO], E1419, E1420, E1437 [1JY]

———making appropriations (H.R. 3058), amendment process, H5440, H5441 [29JN]

———making appropriations (H.R. 3058), conference report, H10925-H10959 [18NO], E2404 [18NO], E2488 [8DE]

———making appropriations (H.R. 3058), consideration (H. Res. 342), H5275-H5281 [28JN]

———making appropriations (H.R. 3058), consideration of conference report (H. Res. 565), H10913, H10914 [18NO]

———making appropriations (H.R. 3058), motion to instruct conferees, H9987, H9988 [8NO]

———making appropriations (H.R. 3058), technical corrections in enrollment (H. Con. Res. 308)—adoption (H. Res. 572), H10994, H11005 [18NO]

———making appropriations (H.R. 3058), unanimous-consent agreement, H5376 [29JN]

———prohibit corporations incorporated in certain foreign countries from being eligible for Federal contracts, H5506-H5509 [30JN]

———prohibit funding to implement revisions to OMB rules relative to competitive sourcing for Federal contracts, H5529-H5531 [30JN]

———prohibit promulgation of regulations without consideration of effect on competitiveness of U.S. businesses, H5522 [30JN]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees, H2111 [19AP]

———clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), E828 [28AP]

Privacy Act: enforce relative to personal information, H5509 [30JN]

Taxation: allow taxpayers to split refunds and make deposits electronically among certain accounts (H.R. 1048), H6179 [20JY]

———assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (H.R. 894), E279 [18FE]

———end certain abusive tax practices and provide tax relief and simplification, H1902, H1958-H1964 [13AP], H1973 [14AP], E645 [13AP]

———law enforcement efforts funding, H5387 [29JN]

———prevent from setting up tax preparation services within the agency, H10940, H10941 [18NO]

———prohibit funding to enter into contracts with private collection companies to collect IRS debt, H5489 [30JN]

———provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H6209 [21JY]

———reform Internal Revenue Code, H4192 [8JN]

———reform laws, H4299 [9JN]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H9439 [1NO]

———require abatement of interest on erroneous tax refund checks without regard to the size of the refund (H.R. 726), E198 [9FE]

———simplify Internal Revenue Code through revenue neutral proposals (H.R. 2950), H4904 [22JN]

Remarks in Senate

Contracts: establish disability preference program for qualified tax collection contracts, S13121, S13130 [17NO]

Debt Indicator Program: prohibit funding, S11648 [20OC]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (H.R. 3058), S11179 [6OC], S11350-S11410 [17OC], S11450, S11453, S11469-S11472 [18OC], S11512-S11522, S11524-S11555 [19OC], S11603, S11607-S11653 [20OC]

———making appropriations (H.R. 3058), conference report, S13317-S13325 [18NO]

———making appropriations (H.R. 3058), conference report—unanimous-consent agreement, S13418 [18NO]

———making appropriations (H.R. 3058), technical corrections in enrollment (H. Con. Res. 308)—unanimous-consent agreement, S13418 [18NO]

———making appropriations (H.R. 3058), unanimous-consent agreement, S11329 [7OC]

———require appropriations conference report inclusion of limitations, directives and earmarks, S11607 [20OC]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (S. 271), S905 [2FE], S973 [3FE], S4390 [27AP]

———increase amount of contributions allowed to political actions committees, S4390 [27AP]

Power resources: clarify fuel tax credit for steel industry fuel, S9358, S9359 [29JY]

Taxation: enhance the Free File Alliance partnership, S11554 [19OC], S11634 [20OC]

———expand the availability of the cash method of accounting for small businesses (S. 543), S2170 [7MR]

———impose flat tax only on individual taxable earned income and business taxable income (S. 812), S3736 [15AP]

———improve tax law enforcement, S3733 [15AP]

———make technical corrections to the Internal Revenue Code (S. 1447), S8672 [21JY]

———modify rules on suspension of interest and certain penalties for taxpayers involved in tax shelters or filing amended returns (S. 1591), S9510 [29JY]

———provide additional protections for recipients of the earned income tax credit (S. 324), S1199 [9FE]

———provide taxpayer protection and assistance relative to tax preparation (S. 832), S3825-S3829 [18AP]

———reform laws, S6149 [7JN]

———reform laws and filing procedures, S923 [3FE]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 25), S215 [24JA]

———repeal Internal Revenue Code and replace with a flat tax (S. 1099), S5782 [23MY]

———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible (S. 1927), S12009 [27OC], S12146-S12148 [1NO]

———strengthen the earned income tax credit (S. 1824), S11141 [5OC]

———terminate Internal Revenue Code (S. 2122), S13741 [16DE]

———treatment of certain retirement plans, S14028 [19DE]

U.S. Tax Court: modernize (S. 661), S3011, S3012 [17MR]

Veterans: assure existing Federal employment preferences for disabled veterans as part of the contracting criteria for outsourcing collection of unpaid and past due income taxes, S11642, S11643 [20OC]

Reports

Corporate Welfare for the RAL Industry—The Debt Indicator, IRS Subsidy, and Tax Fraud: Chi Chi Wu, National Consumer Law Center, Inc., S11649 [20OC]

Reports filed

Adopt H. Con. Res. 308, Technical Corrections to H.R. 3058, Depts. of Transportation, Treasury, HUD, Judiciary, District of Columbia, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 572) (H. Rept. 109-312), H11032 [18NO]

Consideration of Conference Report on H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 565) (H. Rept. 109-309), H10908 [17NO]

Consideration of H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 342) (H. Rept. 109-156), H5251 [27JN]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations: Committee of Conference (House) (H.R. 3058) (H. Rept. 109-307), H10908 [17NO]

———Committee on Appropriations (House) (H.R. 3058) (H. Rept. 109-153), H5175 [24JN]

———Committee on Appropriations (Senate) (H.R. 3058) (S. Rept. 109-109), S8947 [26JY]

527 Reform Act: Committee on House Administration (House) (H.R. 513) (H. Rept. 109-181), H6380 [22JY], H8340 [22SE]

———Committee on Rules and Administration (Senate) (S. 1053), S5300 [17MY]

Nomination of Raymond T. Wagner, Jr., to the IRS Oversight Board: Committee on Finance (Senate), S2383 [9MR]

U.S. Tax Court Modernization Act: Committee on Finance (Senate) (S. 661) (S. Rept. 109-64), S4545 [28AP]

Rulings of the Chair

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (H.R. 3058), S11547, S11548, S11549, S11552 [19OC], S11623 [20OC], H5386, H5397, H5400, H5401, H5402, H5403, H5415, H5422, H5466 [29JN], H5486, H5487, H5490, H5504, H5529 [30JN]

Studies

Keeping What They've Earned—Working Families and Tax Credits: Children's Defense Fund (organization), S1201 [9FE]

Summaries

527 Reform Act (S. 271), S973 [3FE]

Tax Court Modernization Act (S. 661), S3012 [17MR]

Tables

Committee on the Budget (Senate) scoring of H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, S11645 [20OC]

Comparison of flat tax to current tax system, S3739 [15AP]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations (H.R. 3058), H5541-H5553 [30JN], H10926-H10937 [18NO]

Flat tax individual return form, S3738 [15AP]

Taxes owed under 20% flat tax for married couple with two children filing jointly, S3741 [15AP]

Texts of

H. Con. Res. 308, technical corrections in enrollment of H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, H11005 [18NO]

H. Res. 342, consideration of H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, H5275 [28JN]

H. Res. 565, consideration of conference report on H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, H10913 [18NO]

H. Res. 572, adoption of H. Con. Res. 308, technical corrections in enrollment of H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, H10994 [18NO]

H.R. 3058, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, S11350-S11401 [17OC]

S. 324, Taxpayer Abuse Prevention Act, S1200 [9FE]

S. 812, Flat Tax Act, S3742-S3747 [15AP]

S. 832, Taxpayer Protection and Assistance Act, S3826-S3828 [18AP]

S. 1053, 527 Reform Act, S5321-S5323 [17MY]

S. 1099, Tax Simplification Act, S5782-S5784 [23MY]

S. 1447, Tax Technical Corrections Act, S8672-S8678 [21JY]

S. 1591, IRS rules modification on suspension of interest and certain penalties for taxpayers involved in tax shelters or filing amended returns, S9511 [29JY]

S. 1927, Fair Flat Tax Act, S12010-S12013 [27OC]