INTERNAL REVENUE SERVICE

Amendments

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (H.R. 4362), S8085 [17DE]

Taxation: extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), S8592, S8608 [31DE], H5588 [1AU], H7536 [1JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration (H. Res. 747), H5549 [1AU]

Articles and editorials

Obama Administration Diverts $500M to IRS To Implement Healthcare Reform Law, S2474 [18AP]

Bills and resolutions

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (see S. 3545), S6340 [13SE]

Colleges and universities: require institutions of higher education to post certain IRS returns on their websites (see S. 2835), S2927 [7MY]

Crime: prevent identity theft and tax fraud (see S. 3432), S5381 [25JY] (see H.R. 6205), H5326 [26JY]

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (see S. 3688), S8071 [17DE] (see H.R. 4362), H1845 [16AP]

Dept. of the Treasury: allow reliance on State examinations for certain financial institutions in order to assist immigrant communities in making remittances to their countries of origin (see H.R. 6637), H6675 [5DE]

——— disapprove rule relative to U.S. bank reporting requirements relative to interest on deposits paid to nonresident aliens (see S.J. Res. 40), S3174 [15MY] (see S.J. Res. 46), S4725 [28JN] (see H.J. Res. 108), H2645 [10MY] (see H.J. Res. 113), H4604 [28JN]

——— expand authority to access the National Directory of New Hires for purposes of tax administration (see H.R. 5543), H2441 [8MY]

——— prevent fraudulent use of taxpayer identification numbers of residents of U.S. territories and possessions to be used to obtain a credit or refund on tax returns (see H.R. 6583), H6323 [2NO]

Employment: permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and to prevent retroactive assessments relative to such clarifications (see S. 2145), S1194 [1MR] (see H.R. 4123), H1133 [1MR]

Financial services and general Government: making appropriations (see S. 3301), S4203 [14JN] (see H.R. 6020), H4063 [26JN]

——— making appropriations (H.R. 6020), consideration (see H. Res. 717), H4603 [28JN]

Government regulations: disapprove rule relative to the health insurance premium tax credit (see S.J. Res. 48), S5732 [31JY] (see H.J. Res. 112), H3733 [18JN]

Taxation: disapprove rule relative to taxable medical devices (see S.J. Res. 51), S8364 [21DE]

——— eliminate separate tax return forms for earned income credit, include certain information required by that form on appropriate tax forms, and compute earned income credit for taxpayers (see H.R. 4421), H2029 [19AP]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (see H.R. 8), H5200 [24JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration (see H. Res. 747), H5524 [31JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration of Senate amendments (see H. Res. 844), H7565 [1JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform (see S. 3401), S5133 [18JY] (see S. 3413), S5212 [19JY] (see S. 3417), S5257 [23JY]

——— prohibit requirement that taxpayers reconcile amounts relative to reportable payment transactions to amounts related to gross receipts and sales (see S. 2083), S494 [9FE] (see H.R. 3877), H374 [1FE]

——— provide a taxpayer bill of rights for small businesses (see S. 2291), S2392 [17AP] (see H.R. 4375), H1914 [17AP]

——— provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (see H.R. 6410), H6060 [14SE]

——— provide for the release of Federal tax levies which cause business hardships (see H.R. 4368), H1914 [17AP]

——— provide taxpayer protection and assistance relative to tax preparation (see S. 3355), S4724 [28JN] (see H.R. 6050), H4603 [28JN]

——— require that individual taxpayer identification number applicants submit their application in person at taxpayer assistance centers (see H.R. 6523), H6275 [21SE]

——— simplify and enhance qualified retirement plans (see H.R. 4050), H900 [16FE]

Essays

Modern Tax System—Fair to the Average American? Lisa Vatavuk, H2718 [16MY]

Letters

Buffett Rule Act: Grover G. Norquist, Americans for Tax Reform (organization), H6100 [19SE]

IRS enforcement of rules relative to 501(c)(4) social welfare organizations engaged in partisan political activity: Senator Levin, Committee on Homeland Security and Governmental Affairs (Senate), S6429, S6432 [19SE]

——— Steven T. Miller, IRS, S6430–S6432 [19SE]

Small Business Taxpayer Bill of Rights Act: Javier Palomarez, U.S. Hispanic Chamber of Commerce, S2398 [17AP]

Tax return identity theft: Representative C.W. Bill Young, H5513 [31JY]

——— Rosalind C. Kochmanski, IRS, H5513 [31JY]

Memorandums

Guidance on Reporting Interest Paid to Nonresident Aliens, H5287–H5289 [25JY]

Motions

Taxation: extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), H5594 [1AU], H7551 [1JA]

Remarks in House

Dept. of Defense: make available to the public the total costs of wars in Iraq and Afghanistan on the Dept. of Defense website, H3005 [17MY]

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (H.R. 4362), H5510–H5514 [31JY], H5619 [1AU]

Federal employees: prohibit hiring of additional employees to implement, administer, or enforce health insurance reform, H1922 [18AP]

Financial services and general Government: making appropriations (H.R. 6020), consideration (H. Res. 717), H4609–H4614 [29JN]

Government regulations: disapprove rule relative to the health insurance premium tax credit (H.J. Res. 112), H4746 [10JY]

——— include existing Dept. of the Treasury rule on U.S. bank reporting requirements relative to interest on deposits paid to nonresident aliens in any regulatory freeze, H5286–H5289 [25JY], E1335 [26JY]

Nonprofit organizations: alleged harassment of certain political groups, H1851 [17AP]

Taxation: extend Bush administration tax cuts, H5146 [24JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), H5320, H5321 [26JY], H5533, H5535, H5536, H5537, H5538, H5578–H5597 [1AU], H5634, H5660, H5674, H5689 [2AU], H6043 [14SE], H6171 [20SE], H6575 [30NO], H6716, H6751 [12DE], E1390 [2AU], E1432 [3AU], E1465 [10SE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration (H. Res. 747), H5538–H5552 [1AU]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration of Senate amendments (H. Res. 844), H7531–H7536 [1JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), motion to recommit, H5595, H5596 [1AU]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), Senate amendments, H7518, H7519, H7520, H7526, H7536–H7559, H7560 [1JA], H7575 [2JA], E2034 [2JA]

——— increase tax rates for millionaires and billionaires, H895 [16FE], H5981, H5984 [13SE]

——— increase tax rates for millionaires and billionaires (H.R. 1124), H6798 [13DE]

——— provide for an increase in the standard mileage rates to reflect the increase in the cost of highway fuels, H974 [28FE]

——— provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (H.R. 6410), H6099–H6101 [19SE]

——— provide taxpayer protection and assistance relative to tax preparation (H.R. 6050), E1172 [28JN]

——— provide taxpayers a flat tax alternative to the current income tax system, H468 [3FE], H723 [14FE], H6620 [4DE]

——— provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H1265–H1270 [7MR]

——— reform the Federal tax code, H130 [24JA], H162 [25JA], H472 [3FE], H605 [8FE], H806 [16FE], H960, H962 [27FE], H1859 [17AP], H2334 [8MY], H2718 [16MY], H3270 [31MY], E742 [9MY]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H391, H422 [2FE], H522 [7FE], H1964–H1967 [18AP], H2111, H2114 [25AP], H2343 [8MY], H5691 [2AU], H6666–H6670 [5DE]

——— require that individual taxpayer identification number applicants submit their application in person at taxpayer assistance centers (H.R. 6523), H6236 [21SE]

——— simplify and enhance qualified retirement plans (H.R. 4050), H807 [16FE]

——— tax cut for small business, H391 [2FE]

Remarks in Senate

Appropriations: prohibit use of emergency spending for persons having serious delinquent tax debts or for deceased individuals, S8433, S8434, S8439 [27DE]

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (S. 3545), S6342 [13SE]

Colleges and universities: require institutions of higher education to post certain IRS returns on their websites (S. 2835), S2946 [8MY]

Disasters: provide regulatory relief for disaster victims and relief volunteers, S8474 [28DE]

Government regulations: enforcement of rules relative to 501(c)(4) social welfare organizations engaged in partisan political activity, S6428 [19SE]

Patient Protection and Affordable Care Act: Dept. of HHS transfer of funds to the IRS for implementation, S2474 [18AP]

Presidential appointments: clarify Committee on Finance (Senate) vetting process relative to request for nominee’s tax returns, S6421 [19SE]

Taxation: extend Bush administration tax cuts, S6485–S6488 [20SE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), S5840 [1AU], S6066 [10SE], S6075 [11SE], S8583–S8586 [31DE], S8611–S8618, S8620, S8622 [1JA], S8641–S8644, S8661–S8663 [2JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), unanimous-consent agreement, S8513 [28DE], S8584 [31DE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), unanimous-consent request, S6418, S6419 [19SE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform, S5275, S5287, S5291–S5293 [24JY], S5324–S5327, S5330–S5339, S5345, S5349–S5353 [25JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform (S. 3401), S5167 [18JY], S5169 [19JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform (S. 3413), S5238 [19JY]

——— provide a taxpayer bill of rights for small businesses (S. 2291), S2395 [17AP]

——— provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (S. 1676), S2295 [16AP]

——— reform the Federal tax code, S233 [1FE], S2216 [29MR], S3194 [16MY], S3746 [6JN], S3804 [7JN], S4657 [27JN], S8642 [2JA]

Wyoming Taxpayers Association: encourage consideration of Cornerstones of Taxation document relative to reform of Federal tax code, S6733 [13NO]

Reports filed

Consideration of H.R. 8, Job Protection and Recession Prevention Act: Committee on Rules (House) (H. Res. 747) (H. Rept. 112–641), H5524 [31JY]

Consideration of H.R. 6020, Financial Services and General Government Appropriations: Committee on Rules (House) (H. Res. 717) (H. Rept. 112–558), H4603 [28JN]

Consideration of Senate Amendments to H.R. 8, American Taxpayer Relief Act: Committee on Rules (House) (H. Res. 844) (H. Rept. 112–741), H7565 [1JA]

Financial Services and General Government Appropriations: Committee on Appropriations (House) (H.R. 6020) (H. Rept. 112–550), H4063 [26JN]

——— Committee on Appropriations (Senate) (S. 3301) (S. Rept. 112–177), S4203 [14JN]

Stopping Tax Offenders and Prosecuting (STOP) Identity Theft Act: Committee on the Judiciary (House) (H.R. 4362) (H. Rept. 112–639), H5524 [31JY]

Statements

Tax Expenditures and Budget Rescission Authority: Representative McCollum, H605 [8FE]

Texts of

H. Res. 717, consideration of H.R. 6020, financial services and general Government appropriations, H4609 [29JN]

H. Res. 747, consideration of H.R. 8, Job Protection and Recession Prevention Act, H5538 [1AU]

H. Res. 844, consideration of Senate amendment to H.R. 8, American Taxpayer Relief Act, H7531 [1JA]

H.R. 8, Job Protection and Recession Prevention Act, H5578 [1AU]

H.R. 4362, Stopping Tax Offenders and Prosecuting (STOP) Identity Theft Act, H5510 [31JY]

H.R. 6410, Buffett Rule Act, H6099 [19SE]

S. 2291, Small Business Taxpayer Bill of Rights Act, S2396–S2398 [17AP]

S. 3545, Family Farmer Bankruptcy Tax Clarification Act, S6343 [13SE]