INTERNAL REVENUE SERVICE

Articles and editorials

5 Gimmicks in Democrats’ Reconciliation Bill, H7675 [12AU]

House Democrats Can Release Trump’s Tax Returns. But Should They?, H9996–H9998 [22DE]

I.R.S. Says New Funding Won’t Mean More Audits for Middle-Income Americans, H7566 [12AU]

IRS Has 4,600 Guns and Five Million Rounds of Ammo—Will Dem Bill Grow Arsenal?, H7666–H7668 [12AU]

IRS Plans To Hire 10,000 Workers To Relieve Massive Backlog, H7566 [12AU]

Let’s Get to the Source of the Problem (excerpt), H9995 [22DE]

Pelosi—Trump’s Tax Returns Are Fair Game if Democrats Win House, H10000 [22DE]

Should Congress Post Trump’s Tax Returns Publicly? I Don’t Think So, H9993 [22DE]

Trump Allies Are Attacking Biden for a Plan To Hire 87,000 New IRS Agents That Doesn’t Exist, H7566 [12AU]

Bills and resolutions

Appropriations: provide accountability for funding provided under Inflation Reduction Act (see S. 5100), S6740 [16NO] (see H.R. 9341), H8587 [17NO]

——— rescind certain balances and redirect them to U.S. Customs and Border Protection (see H.R. 9023), H8221 [28SE]

——— rescind certain funds appropriated under Inflation Reduction Act (see S. 4798), S4479 [7SE] (see H.R. 9092), H8370 [30SE]

——— rescind funds appropriated under Inflation Reduction Act and report on improving efficiency of procedures and processes of services (see H.R. 8769), H7735 [2SE]

Armed Forces: transfer funds to Dept. of Defense to increase pay of certain active duty Armed Forces members (see H.R. 9131), H8378 [4OC]

Dept. of the Treasury: submit to Congress audit rates of taxpayers claiming adoption tax credit and audit practices for refundable and nonrefundable personal tax credits (see H.R. 9612), H9906 [16DE]

Employment: prohibit from hiring enforcement personnel until processing of certain individual tax returns (see H.R. 6800), H1131 [18FE]

——— temporarily prohibit hiring of additional employees until certain level of taxpayer services have improved (see S. 4832), S4575 [13SE]

Executive Office of the President: establish Taxpayer Watchdog Office (see S. 3836), S1177 [15MR]

Federal employees: require employees teleworking due to pandemic precautions to return to full-time, in-office work until backlog of 2020 tax returns has been eliminated (see S. 3727), S950 [2MR] (see H.R. 8742), H7720 [23AU]

Financial institutions: prohibit implementation of new requirements to report bank account deposits and withdrawals (see S. 3455), S118 [10JA]

Financial services and general Government: making appropriations (see S. 4685), S3783 [28JY] (see H.R. 8254), H5923 [28JN]

Firearms: require sale of ammunition stockpiled by IRS (see S. 5036), S5541 [29SE]

——— restrict possession, use, and acquisition of firearms and ammunition by IRS (see H.R. 8762), H7731 [30AU]

Government regulations: ensure complete analysis of potential impacts of rules on small entities (see S. 3730), S950 [2MR] (see H.R. 6999), H1373 [8MR]

Immigration: direct all specified new employees to assist with processing aliens unlawfully present in U.S. through immigration system (see H.R. 8759), H7731 [30AU]

Insurance: establish requirements for disclosure of certain information relative to health care sharing ministries (see H.R. 8324), H5945 [11JY]

Internal Revenue Code: reform retirement provisions (see S. 4808), S4514 [8SE]

Law enforcement: prohibit from acquiring ammunition (see H.R. 8268), H5929 [1JY]

Privacy: prohibit from requiring taxpayers to provide biometric information (see S. 3599), S575 [8FE] (see H.R. 6733), H1123 [15FE]

——— prohibit from using biometric recognition technology (see S. 3668), S753 [16FE]

——— prohibit requiring individuals to submit biometric information or geolocation information to access online services (see H.R. 6674), H1112 [9FE]

Proprietary Education Interagency Oversight Coordination Committee: establish (see S. 5155), S6905 [30NO]

Reform (see S. 4046), S2091 [7AP] (see H.R. 7485), H4433 [7AP]

Rural areas: improve tax filing efforts (see H.R. 7844), H5207 [19MY]

Taxation: clarify that taxpayer identity verification is responsibility of users of IRS electronic Income Verification Express Service rather than taxpayer (see H.R. 9589), H9902 [15DE]

——— direct Sec. of the Treasury to provide documents to House of Representatives relative to IRS Small Business/Self Employed Division Decision Memorandum to destroy paper information returns (see H. Res. 1283), H7170 [26JY]

——— establish flat tax (see H.R. 9680), H10055 [22DE]

——— establish free, online tax preparation and filing service and programs that allow taxpayers to access third-party provided tax return information (see S. 4508), S3239 [12JY] (see H.R. 8368), H6335 [13JY]

——— establish plan to improve customer service and new modes of communication with public (see H.R. 7440), H4431 [7AP]

——— establish program to populate downloadable tax forms with taxpayer return information (see H.R. 7401), H4190 [5AP]

——— increase threshold for de minimis exception for information reporting by third party settlement organizations (see S. 3840), S1178 [15MR] (see H.R. 7079), H3742 [15MR]

——— modify mandatory delay in making certain refunds (see H.R. 6460), H288 [20JA]

——— move taxpayer bill of rights to front of Internal Revenue Code and establish minimum competency standards for tax return preparers (see H.R. 7341), H4072 [31MR]

——— prohibit additional funding to be used to audit certain taxpayers (see H.R. 9143), H8385 [7OC]

——— provide for examination and disclosure of Presidential income tax returns (see H.R. 9640), H9982 [21DE]

——— provide for examination and disclosure of Presidential income tax returns (H.R. 9640), consideration (see H. Res. 1529), H9982 [21DE]

——— provide limits on reduction of user fees (see S. 4961), S5052 [27SE]

——— reform resources available to IRS (see S. 5311), S9625 [20DE]

——— require electronically prepared tax returns to include scannable code when submitted on paper (see H.R. 7428), H4396 [6AP]

——— require that offices are staffed with employees to answer phone calls during business hours and quickly confirm receipt of hard mail tax returns (see H.R. 6966), H1329 [7MR]

——— require to pay for costs incurred by certain persons in course of audit (see S. 5014), S5541 [29SE]

——— suspend collection of income taxes and related interest and penalties from U.S. nationals who are unlawfully or wrongfully detained abroad and reimburse such nationals for any penalties paid during detention (see S. 5320), S9625 [20DE]

Tax-exempt organizations: make notices of intent to operate under Internal Revenue Code section 501(c)(4) publicly available in same manner as applications for exemption from tax (see H.R. 8694), H7557 [9AU]

Technology: prohibit use of facial recognition technology to access any online account (see H.R. 6609, 6616), H976 [4FE]

Letters

CBO analysis of Inflation Reduction Act amendment to limit IRS funding relative to taxpayer audits: Leigh Angres, CBO, H7571, H7649, H7666 [12AU]

IRS funding relative to taxpayer audit rates: Charles P. Rettig, IRS Commissioner, H7571 [12AU]

——— Janet L. Yellen, Sec. of the Treasury, H7570, H7572 [12AU]

Lists

Votes recorded by proxy on H. Res. 1529, consideration of H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H9972 [21DE]

Votes recorded by proxy on H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H10030 [22DE]

Memorandums

Distributional Information on Dept. of the Treasury ‘‘Introduce Comprehensive Financial Account Reporting To Improve Tax Compliance’’ Proposal: Thomas A. Barthold, Committee on Taxation (Joint), H7572 [12AU]

Remarks in House

Democratic Party: national agenda, H8305 [29SE]

Financial services and general Government: making appropriations, H6733, H6734, H6737, H6740, H6850, H6851, H6853, H6854 [19JY], H6892–H6895, H6902 [20JY], E760 [20JY]

Funding, H3977 [30MR], H6715 [19JY], H8308 [29SE]

Inflation Reduction Act: impact, H7790 [14SE]

Investments: increase portability of and access to retirement savings, H3948 [29MR]

Taxation: delay in processing tax returns and refunds, H1345 [8MR], H3977 [30MR]

——— prohibit additional funding to be used to audit certain taxpayers, H7660 [12AU]

——— provide for examination and disclosure of Presidential income tax returns (H.R. 9640), H9990–H10002 [22DE]

——— provide for examination and disclosure of Presidential income tax returns (H.R. 9640), consideration (H. Res. 1529), H9968, H9969 [21DE]

Tax-exempt organizations: make notices of intent to operate under Internal Revenue Code section 501(c)(4) publicly available in same manner as applications for exemption from tax (H.R. 8694), E832 [9AU]

Remarks in Senate

Appropriations: provide accountability for funding provided under Inflation Reduction Act (S. 5100), S6869 [30NO], S7277 [19DE]

——— rescind certain funds appropriated under Inflation Reduction Act (S. 4798), S4460 [7SE]

——— rescind certain funds appropriated under Inflation Reduction Act (S. 4798), unanimous-consent request, S4460, S4461 [7SE]

Biden, President: evaluation of administration, S110 [10JA], S594 [9FE]

Dept. of the Treasury: authority to issue regulations relative to corporate alternative minimum tax foreign tax credits, S4166 [6AU]

——— guidance relative to transferable tax credits to promote development of clean energy technologies, S4166 [6AU]

——— Inspector General For Tax Administration audit of IRS to ensure employees file their Federal tax returns on time and pay Federal tax debts owed, S4593 [14SE]

Employment: prohibit enforcement hiring funding, S4190 [6AU]

——— prohibit from hiring additional personnel until Dept. of Homeland Security hires additional Border Patrol agents, S4180, S4181 [6AU]

——— prohibit funding to hire new employees until certain percentage of current workforce returns to in-person operations, S4183 [6AU]

——— temporarily prohibit hiring of additional employees until certain level of taxpayer services have improved (S. 4832), S6869 [30NO]

Executive Office of the President: establish Taxpayer Watchdog Office (S. 3836), S1179 [15MR]

Financial institutions: prohibit implementation of new requirements to report bank account deposits and withdrawals (S. 3455), S120 [10JA], S272 [18JA]

Income: investigate leak of tax information for certain billionaires, S4529 [12SE]

Inflation Reduction Act: impact, S4500 [8SE], S4529 [12SE], S4545, S4546, S4549 [13SE], S4586, S4587, S4588, S4596 [14SE], S4628, S4633 [15SE], S4809–S4811 [19SE], S4880, S4882, S4895 [21SE], S4943, S4946, S4962 [22SE]

Labor unions: limit use of taxpayer funded union time for employees (S. 2132), S478, S479 [2FE]

——— limit use of taxpayer funded union time for employees (S. 2132), unanimous-consent request, S479 [2FE]

Maine: tribute to Taxpayer Advocate Service, S9773 [21DE]

Proprietary Education Interagency Oversight Coordination Committee: establish (S. 5155), S7273 [19DE]

Reform (S. 4046), S2607, S2608 [19MY]

——— unanimous-consent request, S2608 [19MY]

Religion: protect tax-exempt status of faith-based organizations relative to practices aligning with their religious and moral beliefs, S6835–S6837, S6843 [29NO]

Schools: child opportunity tax credit funding to address pandemic learning loss through reduction in IRS enforcement funding, S4186, S4187 [6AU]

Taxation: issue report on tax gap and establish fellowship program to recruit mid-career tax professionals to create and participate in audit task force (S. 2721), S1723 [23MR]

——— modify maximum capital gains tax rate to provide inflation adjustments for certain tax benefits, S4183 [6AU]

——— prohibit additional funding to be used to audit certain taxpayers, S4180 [6AU], S4461, S4462 [7SE], S4593 [14SE] (see S. 4817), S4541 [12SE]

——— prohibit certain enforcement hiring and operations support funding and repeal transaction reporting threshold requirements, S7240 [15DE]

——— provide limits on reduction of user fees (S. 4961), S7280 [19DE]

Reports

Dept. of the Treasury—American Families Plan Tax Compliance Agenda (excerpt), H7661 [12AU]

Internal Revenue Service’s Mandatory Audit Program Under the Prior Administration (2017-2020) (excerpt): Committee on Ways and Means (House), H9994 [22DE]

Reports filed

Consideration of H.R. 9640, Presidential Tax Filings and Audit Transparency Act: Committee on Rules (House) (H. Res. 1529) (H. Rept. 117–660), H9982 [21DE]

Direct Sec. of the Treasury To Provide Documents to House of Representatives Relative to IRS Small Business/Self Employed Division Memorandum To Destroy Paper Returns: Committee on Ways and Means (House) (H. Res. 1283) (H. Rept. 117–523), H8220 [28SE]

Financial Services and General Government Appropriations: Committee on Appropriations (House) (H.R. 8254) (H. Rept. 117–393), H5923 [28JN]

Reform Retirement Tax Provisions: Committee on Finance (Senate) (S. 4808) (S. Rept. 117–142), S4513 [8SE]

Submission of Materials Related to Investigation of IRS Mandatory Audit Program Under Prior Administration: Committee on Ways and Means (House) (H. Rept. 117–689), H10546 [30DE]

Statements

New Schumer-Manchin Bill Will Supercharge Long History of IRS Abuses: Committee on Ways and Means (House) Republican staff, H9998 [22DE]

Texts of

H. Res. 1529, consideration of H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H9968 [21DE]

H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H9990–H9992 [22DE]

S. 4832, Increase Reliable Services Now Act, S4578 [13SE]

S. 5100, IRS Funding Accountability Act, S6742 [16NO]

S. 5155, Proprietary Education Interagency Oversight Coordination Improvement Act, S6907–S6909 [30NO]