United States Government Publishing Office publisher pbl distributor dst United States Congress House of Representatives author aut Government Organization text government publication eng CHRG Congressional Committee Materials 106_house_hearings legislative 2010-09-27 https://www.govinfo.gov/app/details/CHRG-106hhrg67952 https://www.govinfo.gov/content/pkg/CHRG-106hhrg67952/html/CHRG-106hhrg67952.htm https://www.govinfo.gov/content/pkg/CHRG-106hhrg67952/pdf/CHRG-106hhrg67952.pdf U.S. Government Printing Office 2000-01-27 monographic deposited born digital 114 p. Y 4.W 36: https://www.govinfo.gov/app/details/CHRG-106hhrg67952 P0b002ee180aabab1 000535785 f:67952.done.txt DGPO 2010-09-27 2023-02-14 CHRG-106hhrg67952 machine generated eng fdlp HHRG CHRG-106hhrg67952 G HOUSE 106 2 2000-01-27 PENALTY AND INTEREST PROVISIONS IN THE INTERNAL REVENUE CODE OTHERPART CHRG-106hhrg67952 true U.S. Department of the Treasury, Joseph Mikrut, Tax Legislative Counsel Joint Committee on Taxation, Lindy Paull Internal Revenue Service, W. Val Oveson, National Taxpayer Advocate American Bar Association, Section of Taxation, Ronald A. Pearlman American Institute of Certified Public Accountants, Mark H. Ely National Association of Enrolled Agents, and JAA Enterprise, L.L.C., Judith Aiken Tax Executives Institute, Inc., and BellSouth Corporation, Charles W. Shewbridge, III false 67-952 Committee on Ways and Means Ways and Means Subcommittee on Oversight BILL ARCHER of Texas Bill Archer Archer, Bill XAVIER BECERRA of California Xavier Becerra Becerra, Xavier DAVE CAMP of Michigan Dave Camp Camp, Dave BENJAMIN L. CARDIN of Maryland Benjamin L. Cardin Cardin, Benjamin L. Mr. Ben Cardin MAC COLLINS of Georgia Mac Collins Collins, Mac WILLIAM J. COYNE of Pennsylvania William J. Coyne Coyne, William J. William Coyne PHILIP M. CRANE of Illinois Philip M. Crane Crane, Philip M. Philip Crane LLOYD DOGGETT of Texas Lloyd Doggett Doggett, Lloyd JENNIFER DUNN of Washington Jennifer Dunn Dunn, Jennifer PHILIP S. ENGLISH of Pennsylvania Phil English English, Phil MARK FOLEY of Florida Mark Foley Foley, Mark WALLY HERGER of California Wally Herger Herger, Wally AMO HOUGHTON of New York Amo Houghton Houghton, Amo KENNY HULSHOF of Missouri Kenny C. Hulshof Hulshof, Kenny C. Kenny Hulshof WILLIAM J. JEFFERSON of Louisiana William J. Jefferson Jefferson, William J. William Jefferson NANCY L. JOHNSON of Connecticut Nancy L. Johnson Johnson, Nancy L. Nancy Johnson SAM JOHNSON of Texas Sam Johnson Johnson, Sam GERALD D. KLECZKA of Wisconsin Gerald D. Kleczka Kleczka, Gerald D. Gerald Kleczka SANDER M. LEVIN of Michigan Sander M. Levin Levin, Sander M. Sander Levin JOHN LEWIS of Georgia John Lewis Lewis, John RON LEWIS of Kentucky Ron Lewis Lewis, Ron ROBERT T. MATSUI of California Robert T. Matsui Matsui, Robert T. Robert Matsui JIM McCRERY of Louisiana Jim McCrery McCrery, Jim JIM McDERMOTT of Washington Jim McDermott McDermott, Jim SCOTT McINNIS of Colorado Scott McInnis McInnis, Scott MICHAEL R. McNULTY of New York Michael R. McNulty McNulty, Michael R. Michael Mcnulty RICHARD E. NEAL of Massachusetts Richard E. Neal Neal, Richard E. Richard Neal JIM NUSSLE of Iowa Jim Nussle Nussle, Jim ROB PORTMAN of Ohio Rob Portman Portman, Rob JIM RAMSTAD of Minnesota Jim Ramstad Ramstad, Jim CHARLES B. RANGEL of New York Charles B. Rangel Rangel, Charles B. Charles Rangel FORTNEY PETE STARK of California Fortney Pete Stark Stark, Fortney Pete Pete Stark JOHN S. TANNER of Tennessee John S. Tanner Tanner, John S. John Tanner BILL THOMAS of California William M. Thomas Thomas, William M. William Marshall Thomas KAREN L. THURMAN of Florida Karen L. Thurman Thurman, Karen L. Karen Thurman WES WATKINS of Oklahoma Wes Watkins Watkins, Wes JERRY WELLER of Illinois Jerry Weller Weller, Jerry Gerald Weller false false United States Congress House of Representatives Committee on Ways and Means associated name asn Government Organization Bill Archer United States House of Representatives committee member United States Congressional Member Xavier Becerra United States House of Representatives committee member United States Congressional Member Dave Camp United States House of Representatives committee member United States Congressional Member Benjamin L. Cardin United States House of Representatives committee member United States Congressional Member Mac Collins United States House of Representatives committee member United States Congressional Member William J. Coyne United States House of Representatives committee member United States Congressional Member Philip M. Crane United States House of Representatives committee member United States Congressional Member Lloyd Doggett United States House of Representatives committee member United States Congressional Member Jennifer Dunn United States House of Representatives committee member United States Congressional Member Phil English United States House of Representatives committee member United States Congressional Member Mark Foley United States House of Representatives committee member United States Congressional Member Wally Herger United States House of Representatives committee member United States Congressional Member Amo Houghton United States House of Representatives committee member United States Congressional Member Kenny C. Hulshof United States House of Representatives committee member United States Congressional Member William J. Jefferson United States House of Representatives committee member United States Congressional Member Nancy L. Johnson United States House of Representatives committee member United States Congressional Member Sam Johnson United States House of Representatives committee member United States Congressional Member Gerald D. Kleczka United States House of Representatives committee member United States Congressional Member Sander M. Levin United States House of Representatives committee member United States Congressional Member John Lewis United States House of Representatives committee member United States Congressional Member Ron Lewis United States House of Representatives committee member United States Congressional Member Robert T. Matsui United States House of Representatives committee member United States Congressional Member Jim McCrery United States House of Representatives committee member United States Congressional Member Jim McDermott United States House of Representatives committee member United States Congressional Member Scott McInnis United States House of Representatives committee member United States Congressional Member Michael R. McNulty United States House of Representatives committee member United States Congressional Member Richard E. Neal United States House of Representatives committee member United States Congressional Member Jim Nussle United States House of Representatives committee member United States Congressional Member Rob Portman United States House of Representatives committee member United States Congressional Member Jim Ramstad United States House of Representatives committee member United States Congressional Member Charles B. Rangel United States House of Representatives committee member United States Congressional Member Fortney Pete Stark United States House of Representatives committee member United States Congressional Member John S. Tanner United States House of Representatives committee member United States Congressional Member William M. Thomas United States House of Representatives committee member United States Congressional Member Karen L. Thurman United States House of Representatives committee member United States Congressional Member Wes Watkins United States House of Representatives committee member United States Congressional Member Jerry Weller United States House of Representatives committee member United States Congressional Member U.S. Department of the Treasury, Joseph Mikrut, Tax Legislative Counsel witness wit Hearing Witness Joint Committee on Taxation, Lindy Paull witness wit Hearing Witness Internal Revenue Service, W. Val Oveson, National Taxpayer Advocate witness wit Hearing Witness American Bar Association, Section of Taxation, Ronald A. Pearlman witness wit Hearing Witness American Institute of Certified Public Accountants, Mark H. Ely witness wit Hearing Witness National Association of Enrolled Agents, and JAA Enterprise, L.L.C., Judith Aiken witness wit Hearing Witness Tax Executives Institute, Inc., and BellSouth Corporation, Charles W. Shewbridge, III witness wit Hearing Witness Volume 108 Page 4809 108 Stat. 4809 Volume 112 Page 741 Volume 112 Page 2681 112 Stat. 741 112 Stat. 2681 Public Law 95-600 Public Law 101-239 Public Law 103-465 Public Law 105-206 Public Law 105-277 Serial No. 106-110