INTERNAL REVENUE SERVICE

Amendments

Dept. of the Treasury: prohibit from enforcing health care reform (H.R. 2009), consideration (H. Res. 322), H5284 [1AU]

Articles and editorials

Inquiry Into IRS Investigations of Churches Is Sought, S3403 [14MY]

IRS Ends 2-Year Probe of NAACP’s Tax Status—Leader’s Criticism of Bush in 2004 Did Not Violate Law, Agency Decides, S3403 [14MY]

7 Not-So-Essential Things Still Operating During the Slimdown, H6533 [11OC]

Bills and resolutions

Appropriations: prohibit transfer or reprogramming of discretionary appropriations (see H.R. 2345), H3356 [12JN]

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (see S. 1427), S6206 [1AU]

Conferences: impose a moratorium (see H.R. 2533), H4141 [27JN] (see H.R. 2769), H4856 [22JY]

Crime: prevent identity theft and tax fraud (see S. 676), S2501 [9AP] (see H.R. 295), H170 [15JA] (see H.R. 531), H410 [6FE]

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (see S. 149), S284 [24JA] (see H.R. 744), H593 [15FE]

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 S. 1840), S8913 [17DE] (see H.R. 1694), H2297 [24AP]

——— disclose certain taxpayer rights in the letter of acknowledgement of receipt of 501(c)(3) organization application (see H.R. 2923), H5342 [1AU]

——— follow certain procedures relative to 501(c)(4) organizations status applications (see H.R. 2924), H5342 [1AU]

——— notify taxpayers each time the taxpayers’ information is accessed by the IRS (see S. 1489), S6327 [10SE] (see H.R. 3074), H5475 [10SE]

——— prevent expansion of U.S. bank reporting requirements relative to interest on deposits paid to nonresident aliens (see H.R. 2299), H3251 [6JN]

——— 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. 353), H278 [23JA]

——— prohibit from enforcing health care reform (see S. 983), S3569 [16MY] (see S. 1315), S5755 [17JY] (see H.R. 1990), H2653 [15MY] (see H.R. 2009), H2716 [16MY]

——— prohibit from enforcing health care reform (H.R. 2009), consideration (see H. Res. 322), H5259 [31JY]

——— provide a receipt to each taxpayer who files a Federal income tax return (see H.R. 3039), H5398 [2AU]

——— provide for the purchase of paper U.S. savings bonds with tax refunds (see H.R. 3385), H6951 [30OC]

——— regulate tax return preparers (see H.R. 1570), H2025 [15AP]

——— require the Inspector General for Tax Administration to audit the IRS (see H.R. 2389), H3653 [14JN]

——— study feasibility of providing certain taxpayers with an optional pre-prepared tax return (see S. 722), S2649 [15AP]

Discrimination: condemn targeting of Tea Party groups and call for an investigation (see S. Res. 159), S3955 [4JN]

——— prevent discriminatory misconduct against taxpayers by IRS officers and employees (see S. 941), S3429 [14MY] (see H.R. 1950), H2574 [13MY]

——— prohibit application of disproportionate scrutiny to applicants for tax-exempt status based on ideology (see S. 937), S3429 [14MY]

Education: allow a State to opt out of K–12 educational grant programs and the requirements of those programs and provide a tax credit to taxpayers in such a State (see H.R. 2394), H3687 [17JN]

Elections: require disclosure of contributions and expenditures for independent Federal election-related activity (see S. 791), S2896 [23AP]

Employment: permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and prevent retroactive assessments relative to such clarifications (see S. 1706), S8049 [14NO]

Enrolled agents: issue regulations to allow enrolled agents to use or display their credentials when advertising their services or representing clients (see S. 1134), S4212 [11JN] (see H.R. 2313), H3287 [11JN]

Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see S. 1172), S4585 [18JN] (see H.R. 1362), H1823 [21MR]

——— ensure that employees are familiar with and act in accord with certain taxpayer rights (see H.R. 2768), H4856 [22JY]

——— impose penalties for unauthorized disclosure of personal tax information (see H.R. 3762), H8109 [12DE]

——— prohibit hiring of additional employees to implement, administer, or enforce health insurance reform (see S. 962), S3531 [15MY] (see H.R. 1993), H2653 [15MY]

——— provide for audits to ensure that IRS employees and service contractors file their Federal tax returns on time and pay Federal tax debts owed (see H.R. 3523), H7187 [18NO]

——— provide for the personal liability of certain Federal officers and employees (see H.R. 3021), H5397 [2AU]

——— suspend authority to conduct new audits (see H.R. 2045), H2773 [17MY]

——— terminate employment of employees who discriminated against any taxpayer on basis of political affiliation (see H.R. 2025), H2717 [16MY]

——— terminate employment of employees who take certain official actions for political purposes (see H.R. 2565), H4143 [27JN]

Financial services and general Government: making appropriations (see S. 1371), S5968 [25JY] (see H.R. 2786), H4978 [23JY]

Free File Program: make permanent (see S. 669), S2500 [9AP] (see H.R. 495), H370 [5FE]

Government regulations: clarify application of the Small Business Regulatory Enforcement Fairness Act and require convening of a regulatory review panel for certain rules (see H.R. 3169), H5806 [23SE]

——— impose recordkeeping requirements to substantiate costs incurred in carrying out responsibilities (see H.R. 2683), H4483 [11JY]

Holder, Attorney General: impeach (see H. Res. 411), H7110 [14NO]

Patient Protection and Affordable Care Act: delay implementation, operation, and coordination of a Federal Data Services Hub used to determine or verify eligibility for health plans (see H.R. 2837), H5088 [25JY]

——— disapprove IRS rule relative to the individual mandate (see S.J. Res. 27), S7728 [31OC]

Political ethics: prohibit implementation or enforcement of health care reform until certifications are made that there is not discriminatory misconduct against taxpayers by IRS officers and employees (see H.R. 2022), H2717 [16MY]

Privacy: permit truncated Social Security numbers on wage reporting provided to employees (see H.R. 1560), H2025 [15AP]

——— prevent from unnecessarily seizing protected health information (see H.R. 3041), H5398 [2AU]

Taxation: allow seniors with Social Security and pension income to file income tax form 1040SR without regard to amount of interest or taxable income (see S. 448), S1126 [5MR] (see H.R. 38), H28 [3JA]

——— disapprove rule relative to taxable medical devices (see S.J. Res. 8), S944 [27FE]

——— disclose certain tax return information relative to identity theft (see H.R. 926), H815 [28FE]

——— eliminate wasteful tax loopholes (see S. 8), S42 [22JA]

——— facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations (see S. 1368), S5968 [25JY] (see H.R. 341), H222 [22JA]

——— increase tax rates for millionaires and billionaires (see H.R. 1723), H2349 [25AP]

——— make imprisonment mandatory for unauthorized disclosure or inspection of returns and return information and willful oppression under color of law by officers and employees of the U.S. (see H.R. 2557), H4143 [27JN]

——— permit churches and other houses of worship to engage in political campaigns (see H.R. 127), H31 [3JA]

——— prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt (see S. 1187), S4673 [19JN] (see H.R. 2788), H4978 [23JY]

——— provide a taxpayer bill of rights for small businesses (see S. 725), S2649 [15AP] (see H.R. 3479), H7051 [13NO]

——— provide for logical flow of tax return information between partnerships, corporations, trusts, estates, and individuals and modify certain due dates and extension periods (see S. 420), S1011 [28FE] (see H.R. 901), H814 [28FE]

——— provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (see S. 720), S2649 [15AP] (see H.R. 1336), H1822 [21MR] (see H.R. 1571), H2025 [15AP]

——— provide taxpayers a flat tax alternative to the current income tax system (see H.R. 1040), H1330 [11MR]

——— reduce number of tax brackets, provide child and personal tax credits, allow new charitable and mortgage interest deductions, repeal certain taxes, and eliminate State and local deductions (see S. 1616), S7673 [30OC]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 122), S214 [23JA] (see H.R. 25), H28 [3JA]

——— repeal Internal Revenue Code and replace with a flat tax (see S. 173), S357 [29JA]

——— simplify and enhance qualified retirement plans (see H.R. 2117), H2911 [22MY]

——— strengthen the earned income tax credit and make permanent certain tax provisions under the American Recovery and Reinvestment Act (see S. 836), S3029 [25AP]

——— terminate Internal Revenue Code (see H.R. 352), H278 [23JA]

Tax-exempt organizations: establish new procedures relative to groups applying for tax-exempt status (see H.R. 2532), H4141 [27JN]

Taxpayers: implement a taxpayer bill of rights, including the right to be informed and assisted, the right of appeal, and right of confidentiality (see H. Res. 280), H4143 [27JN]

——— improve transparency and efficiency relative to audits and communications (see H.R. 2530), H4141 [27JN]

——— prohibit asking taxpayers questions relative to religious, political, or social beliefs (see H.R. 2531), H4141 [27JN]

U.S. Code: exclude from labor-management relations provisions (see H.R. 2679), H4483 [11JY]

Cloture motions

Koskinen, John A.: nomination to be IRS Commissioner, S8837 [16DE], S9081 [20DE]

Letters

Investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional IRS scrutiny: several Senators, S3439 [15MY]

Investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny from the IRS: Becky Gerritson, Wetumpka Tea Party (organization), E1696 [18NO]

——— Bruce A. Jaggard, Richmond Tea Party (organization), E1697 [18NO]

——— Gary Johnston, Roane County Tea Party (organization), E1695 [18NO]

——— Greater Phoenix Tea Party Patriots (organization), E1697 [18NO]

——— H.R. Pence, Shelby County Liberty (organization), E1696 [18NO]

——— Jay Devereaux, Unite in Action, Inc., E1696 [18NO]

——— Liberty Township Tea Party (organization), E1696 [18NO]

——— Manassas Tea Party (organization), E1695 [18NO]

——— Patriots Educating Concerned Americans Now (organization), E1695 [18NO]

——— Rochester Tea Party Patriots (organization), E1697 [18NO]

——— Brenda Roames, Greenwich Tea Party Patriots of South Jersey (organization), H7182 [18NO]

——— Carole McManus, First Coast Tea Party (organization), H7182 [18NO]

——— Eric Wilson, Kentucky 9/11 Project (organization), H7182 [18NO]

——— Karen Kenney, San Fernando Valley Patriots (organization), H7181 [18NO]

——— Kevin Kookogey, Linchpins of Liberty (organization), H7178 [18NO]

——— Kristy Lien, Abortion Must End Now (organization), H7181 [18NO]

——— Tea Party Maui, H7182 [18NO]

——— Waco, TX, Tea Party, H7176 [18NO]

Keep the IRS Off Your Health Care Act: Christine Harbin Hanson, Americans for Prosperity (organization), H5365 [2AU]

——— Colin Hanna, Let Freedom Ring (organization), H5364 [2AU]

——— Ken Hoagland, Restore America’s Voice Foundation, H5366 [2AU]

——— Matt Kibbe, FreedomWorks (organization), H5367 [2AU]

——— Sean Ferritor, Seniors Coalition, H5364 [2AU]

——— several organizations, H5370 [2AU]

——— several taxpayer advocate organizations, H5369 [2AU]

Mortgage Forgiveness Tax Relief Act: Americans for Financial Reform (organization), S8991 [19DE]

——— Gary Thomas, National Association of Realtors, S8990 [19DE]

Small Business Taxpayer Bill of Rights Act: Marc Rodriguez and Javier Palomarez, U.S. Hispanic Chamber of Commerce, S2653 [15AP]

Memorandums

Recent Examples of IRS Postponement of Statutory Effective Dates: Erika K. Lunder and Carol A. Pettit, Congressional Research Service, H4538 [17JY]

Motions

Dept. of the Treasury: prohibit from enforcing health care reform (H.R. 2009), H5371 [2AU]

Koskinen, John A.: nomination to be IRS Commissioner, S8836 [16DE]

——— nomination to be IRS Commissioner, unanimous-consent agreement, S9041 [19DE]

Poems

‘‘Our Grassroots Voice,’’ Karen Kenney, H7181 [18NO]

Press releases

ATR Supports H.R. 2009, Keep the IRS Off Your Health Care Act: Ryan Ellis, Americans for Tax Reform (organization), H5368 [2AU]

Proclamations

Ms. Lorraine Gobert Day: Representative Henry C. ‘‘Hank’’ Johnson, Jr., E669 [15MY]

Remarks in House

Conferences: impose a moratorium (H.R. 2769), H5185, H5209–H5211 [31JY]

Dept. of the Treasury: notify taxpayers each time the taxpayers’ information is accessed by the IRS (H.R. 3074), E1276 [10SE]

——— prohibit from enforcing health care reform, H5897 [27SE]

——— prohibit from enforcing health care reform (H.R. 2009), H5183, H5185, H5187 [31JY], H5272, H5274 [1AU], H5362–H5373 [2AU], E1202 [1AU]

——— prohibit from enforcing health care reform (H.R. 2009), consideration (H. Res. 322), H5276–H5285 [1AU]

——— prohibit from enforcing health care reform (H.R. 2009), motion to recommit, H5371, H5372 [2AU]

——— prohibit from enforcing health care reform (S. 983), H2850 [22MY]

——— provide a receipt to each taxpayer who files a Federal income tax return (H.R. 3039), E1242 [2AU]

Discrimination: prevent discriminatory misconduct against taxpayers by IRS officers and employees, H2588, H2589, H2590 [14MY]

——— prevent discriminatory misconduct against taxpayers by IRS officers and employees (H.R. 1950), E1178 [31JY]

Economy: national objectives priority assignments, H3263 [11JN]

Federal employees: allegations of misspent funds, H3004 [3JN], H4096 [27JN], H4148 [28JN]

——— ensure that employees are familiar with and act in accord with certain taxpayer rights (H.R. 2768), H5211, H5212 [31JY]

——— provide for the personal liability of certain Federal officers and employees (H.R. 3021), E1231 [2AU]

——— terminate employment of employees who take certain official actions for political purposes (H.R. 2565), H5185, H5212–H5214 [31JY]

Financial services and general Government: making appropriations, H5777 [20SE], H6077 [1OC]

Miller, Steven T.: resignation as IRS Commissioner, H2649 [15MY]

Obama, President: evaluation of administration, H2638 [15MY], H2666, H2668 [16MY], H2769 [17MY], H2788 [20MY], H2810 [21MY], H2842 [22MY], H2968 [3JN], H3293 [12JN], H4578 [17JY], H5099 [30JY]

——— evaluation of administration relative to alleged abuse of power, intimidation, and lack of accountability by Federal agencies, H6894 [29OC], H6906 [30OC]

——— evaluation of administration relative to constitutional role of Congress and separation of powers, H4862 [23JY]

Patient Protection and Affordable Care Act: employee opposition to proposal to move Federal employees to health care exchanges, H5375 [2AU]

——— impact, H2666 [16MY]

——— lawsuit involving seizure of 10 million medical records relative to implementation, H2669 [16MY]

Political ethics: condition funding on implementation of recommendations to address inappropriate criteria used to identify tax-exempt applications for review, H5777 [20SE]

——— investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny, H2579 [14MY], H2608, H2612, H2623, H2624, H2625, H2626, H2643, H2649–H2651 [15MY], H2659, H2667, H2696, H2707 [16MY], H2721, H2723 [17MY], H2808, H2811, H2813 [21MY], H2842, H2849, H2908 [22MY], H2942–H2948 [23MY], H3028 [4JN], H3107 [5JN], H3220, H3235, H3237, H3241 [6JN], H4086 [27JN], H5388 [2AU], H5542 [12SE], H5658 [19SE], H7176–H7182 [18NO], H7259 [20NO]

——— prohibit implementation or enforcement of health care reform until certifications are made that there is not discriminatory misconduct against taxpayers by IRS officers and employees (H.R. 2022), H3102 [5JN], H3262 [11JN]

Reform, H4221 [9JY]

Taxation: address high audit rate of tax returns claiming adoption tax credit, H3297 [12JN]

——— allow seniors with Social Security and pension income to file income tax form 1040SR without regard to amount of interest or taxable income (H.R. 38), H2075 [17AP]

——— disclose certain tax return information relative to identity theft (H.R. 926), E224 [28FE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations, E17 [4JA], E21 [14JA]

——— make imprisonment mandatory for unauthorized disclosure or inspection of returns and return information and willful oppression under color of law by officers and employees of the U.S. (H.R. 2557), H4091 [27JN]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H2056–H2061 [16AP], H3106 [5JN]

——— simplify and enhance qualified retirement plans (H.R. 2117), E732 [23MY]

——— terminate Internal Revenue Code (H.R. 352), E50 [23JA]

Remarks in Senate

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (S. 1427), S6217 [1AU], S6335 [10SE]

Budget: revenue neutral tax loophole reform, S2125–S2127 [21MR]

Dept. of the Treasury: prohibit from enforcing health care reform (H.R. 2009), S6172 [1AU], S6544 [17SE], S6547 [18SE]

——— prohibit from enforcing health care reform (H.R. 2009), unanimous-consent request, S6170 [1AU]

——— prohibit from enforcing health care reform (S. 1315), S5758 [17JY], S5759 [18JY], S6039 [30JY]

Discrimination: prevent discriminatory misconduct against taxpayers by IRS officers and employees, S3402–S3404 [14MY]

Koskinen, John A.: nomination to be IRS Commissioner, S8836 [16DE], S8986, S8988 [19DE], S9080 [20DE]

Miller, Steven T.: resignation as IRS Commissioner, S3551 [16MY]

Obama, President: evaluation of administration, S3440 [15MY], S3605 [20MY], S3707–S3709, S3733 [22MY]

——— evaluation of administration relative to alleged abuse of power, S8700, S8703 [12DE]

——— evaluation of administration relative to alleged abuse of power and intimidation by Federal agencies, S3921 [4JN]

Political ethics: investigate allegations that audits of certain individuals and businesses were used as political intimidation, S3506–S3508 [15MY]

——— investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny, S3355, S3359 [13MY], S3392–S3395, S3410 [14MY], S3438, S3440, S3501, S3502, S3505–S3508, S3517, S3519 [15MY], S3538, S3545–S3547, S3551, S3558–S3561 [16MY], S3605 [20MY], S3706–S3709 [22MY], S3794, S3823 [23MY], S5929 [25JY], S6166–S6168 [1AU], S8987 [19DE]

Republican Party: national agenda, S6630 [19SE]

Taxation: end certain abusive tax practices and provide tax relief and simplification, S2948 [24AP]

——— prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt (S. 1187), S8990, S8991 [19DE]

——— provide a taxpayer bill of rights for small businesses (S. 725), S2651 [15AP]

——— reform laws and filing procedures, S5481–S5483 [27JN]

——— reform the Federal tax code, S7367 [10OC]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 122), S223 [23JA]

——— strengthen the earned income tax credit and make permanent certain tax provisions under the American Recovery and Reinvestment Act (S. 836), S3038 [25AP]

Reports filed

Consideration of H.R. 2009, Keep the IRS Off Your Health Care Act: Committee on Rules (House) (H. Res. 322) (H. Rept. 113–187), H5259 [31JY]

Financial Services and General Government Appropriations: Committee on Appropriations (House) (H.R. 2786) (H. Rept. 113–172), H4978 [23JY]

——— Committee on Appropriations (Senate) (S. 1371) (S. Rept. 113–80), S5968 [25JY]

Nomination of John A. Koskinen To Be IRS Commissioner: Committee on Finance (Senate), S8809 [13DE]

Texts of

H. Res. 322, consideration of H.R. 367, Regulations From the Executive in Need of Scrutiny Act, H.R. 2009, Keep the IRS Off Your Health Care Act, and H.R. 2879, Stop Government Abuse Act, H5276 [1AU]

H.R. 2009, Keep the IRS Off Your Health Care Act, H5362 [2AU]

H.R. 2565, Stop Targeting Our Politics (STOP) IRS Act, H5212 [31JY]

H.R. 2768, Taxpayer Bill of Rights Act, H5211 [31JY]

H.R. 2769, Stop Playing on Citizens’ Cash Act, H5209 [31JY]

S. 8, End Wasteful Tax Loopholes Act, S47 [22JA]

S. 725, Small Business Taxpayer Bill of Rights Act, S2651–S2653 [15AP]

S. 983, Keep the IRS Off Your Health Care Act, S3580 [16MY]

S. 1315, Keep the IRS Off Your Health Care Act, S5756 [17JY]

S. 1427, Family Farmer Bankruptcy Clarification Act, S6218 [1AU]

S. Res. 159, condemn IRS targeting of Tea Party groups and call for an investigation, S3960 [4JN]

S.J. Res. 27, disapprove IRS rule relative to the Patient Protection and Affordable Care Act individual mandate, S7732 [31OC]