* * * IRS REFORM LEGISLATION * * *


4-30-99 IRS May 1999 Problem Solving Day Schedule (EXCEL file)

7-10-98 ROTH FLOOR STATEMENT ON IRS REPORTS (105-377)

7-10-98 ROTH SAYS IRS REPORTS VALIDATE COMMITTEE FINDINGS (105-376)

7-9-98 SENATE APPROVES HISTORIC IRS REFORMS (105-373)

7-8-98 SENATE OPENS DEBATE ON IRS REFORM CONFERENCE REPORT (105-371)

6-25-98 H.R.2676 CONFERENCE REPORT (.pdf format)

6-25-98 H.R.2676 SUMMARY AND REVENUE CHARTS (on Joint Tax site)

6-24-98 ESTIMATED BUDGET EFFECTS OF TITLES I - VIII OF THE CONFERENCE AGREEMENT RELATING TO H.R. 2676, THE "INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998" (Lotus file)

6-24-98 SENATE AND HOUSE CONFEREES REACH AGREEMENT ON HISTORIC IRS REFORMS (105-360)

6-5-98 ROTH APPLAUDS CORRECTIVE ACTION BY IRS (105-340)

5-14-98 SENATE APPOINTS CONFEREES FOR IRS BILL (105-323)

5-13-97 IRS REFORM BILL AS PASSED BY THE SENATE (on THOMAS web site - select Engrossed Senate Amendment version)

5-7-98 ROTH STATEMENT FROM PRESS CONFERENCE (105-319)

5-7-98 SENATE APPROVES IRS REFORM 97 - 0 (105-318)

5-7-98 CHAIRMAN ROTH TO HAIL PASSAGE OF SENATE IRS REFORM BILL (105-317)

5-7-98 SENATE IRS REFORM BILL ADDS KEY PROVISIONS TO HOUSE VERSION (105-316)

5-6-98 SENATE "HITS A DOUBLE" APPROVES ROTH FUNDING AMENDMENT FOR IRS REFORM BILL (105-315)

5-6-98 ROTH INTRODUCES FUNDING AMENDMENT FOR IRS REFORM BILL (105-314)

5-5-98 ROTH UNVEILS OFFSETS FOR IRS REFORM BILL (105-312)

5-5-98 DESCRIPTION OF ROTH FINANCING AMENDMENT TO THE "INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998" AS REPORTED BY THE SENATE COMMITTEE ON FINANCE

5-5-98 ESTIMATED REVENUE EFFECTS OF H.R. 2676, THE "INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998," AS REPORTED BY THE SENATE COMMITTEE ON FINANCE AND MODIFIED BY THE ROTH FINANCING AMENDMENT (Lotus file)

5-4-98 ROTH OPENS SENATE DEBATE ON IRS REFORM BILL (105-310)

5-1-98 ROTH FOCUSES ON SOLUTIONS IN FINAL DAY OF IRS HEARINGS (105-309)

4-2998 ***TIME CHANGE***FINAL TWO DAYS OF IRS OVERSIGHT HEARINGS TO BEGIN AT 9:30 AM (105-308)

4-29-98 OUTLINE OF IRS BILL REPORTED BY THE FINANCE COMMITTEE

4-29-98 ROTH OPENS SECOND DAY OF IRS OVERSIGHT HEARINGS (105-307)

4-28-98 IRS OVERSIGHT HEARINGS DAY TWO: BUSINESS OWNERS RECOUNT EGREGIOUS ENCOUNTERS WITH THE IRS; NAACP PRESENTS TESTIMONY ON RACIAL DISCRIMINATION; EXPERTS DISCUSS AGENCY'S USE OF EXAGGERATED STATISTICS (105-306)

4-28-98 TESTIMONY OF PHILIP A. MACNAUGHTON

4-28-98 TESTIMONY OF J. EARL EPSTEIN

4-28-98 TESTIMONY OF ROBERT EDWIN DAVIS

4-28-98 ROTH APPLAUDS APPOINTMENT OF WILLIAM WEBSTER TO HEAD IRS's CID REVIEW (105-305)

4-28-98 DAY ONE OF HEARINGS SHOWS BREAKDOWN IN IRS DISCIPLINARY PROCESS (105-304)

4-28-98 ROTH OPENS OVERSIGHT HEARINGS ON IRS (105-302)

4-27-98 IRS OVERSIGHT HEARINGS DAY ONE: IRS HIGH LEVEL EXEC'S HELD TO DIFFERENT STANDARDS THAN EMPLOYEES; TAX ATTORNEYS TELL OF EXTREME LAW ENFORCEMENT TECHNIQUES USED AGAINST CLIENTS (105-301)

4-27-98 ROTH: IRS HEARINGS ARE ABOUT GOOD GOVERNMENT, NOT PARTISAN POLITICS (105-300)

4-24-98 CHAIRMAN ANNOUNCES NEW START TIME FOR IRS OVERSIGHT HEARINGS (105-299)

4-23-98 ESTIMATED BUDGET EFFECTS OF REFORM AND RESTRUCTURING OF THE INTERNAL REVENUE SERVICE AS REPORTED BY THE SENATE FINANCE COMMITTEE (FY98 - 2007) (Lotus 123 file)

4-22-98 LEGISLATIVE LANGUAGE, IRS RESTRUCTURING AND REFORM BILL (.pdf file)

4-22-98 REPORT, IRS RESTRUCTURING AND REFORM BILL (Word Perfect 6.1 file) (This document is also posted in sections in .htm format immediately following this entry.)

4-22-98 IRS REFORM BILL -- TABLE OF CONTENTS (This and following sections are in .htm format.)
--LEGISLATIVE BACKGROUND
--A. IRS RESTRUCTURING AND CREATION OF IRS OVERSIGHT BOARD
--B. APPOINTMENT AND DUTIES OF IRS COMMISSIONER AND CHIEF COUNSEL AND OTHER PERSONNEL
--C. STRUCTURE AND FUNDING OF THE EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS DIVISION ("EP/EO") AND D. TAXPAYER ADVOCATE
--E. TREASURY OFFICE OF INSPECTOR GENERAL; IRS OFFICE OF THE CHIEF INSPECTOR
--F. PROHIBITION ON EXECUTIVE BRANCH INFLUENCE OVER TAXPAYER AUDITS AND G. IRS PERSONNEL FLEXIBILITIES
--ELECTRONIC FILING
--TAXPAYER PROTECTIONS AND RIGHTS, A. BURDEN OF PROOF, B. PROCEEDINGS BY TAXPAYERS
--B. PROCEEDINGS BY TAXPAYERS (CONT.) AND C. RELIEF FOR INNOCENT SPOUSES AND FOR TAXPAYERS UNABLE TO MANAGE THEIR FINANCIAL AFFAIRS DUE TO DISABILITIES
--C. RELIEF FOR INNOCENT SPOUSES AND FOR TAXPAYERS UNABLE TO MANAGE THEIR FINANCIAL AFFAIRS DUE TO DISABILITIES AND PROVISIONS RELATING TO INTEREST AND PENALTIES
--PROTECTIONS FOR TAXPAYERS SUBJECT TO AUDIT OR COLLECTION ACTIVITIES
--PROTECTIONS FOR TAXPAYERS SUBJECT TO AUDIT OR COLLECTION ACTIVITIES (CONT.)
--PROTECTIONS FOR TAXPAYERS SUBJECT TO AUDIT OR COLLECTION ACTIVITIES (CONT.)"
--PROTECTIONS FOR TAXPAYERS SUBJECT TO AUDIT OR COLLECTION ACTIVITIES (CONT.)
--DISCLOSURES TO TAXPAYERS AND LOW-INCOME TAXPAYER CLINICS
--OTHER PROVISIONS
--OTHER PROVISIONS (CONT.)
--STUDIES AND CONGRESSIONAL ACCOUTNABILITY FOR THE IRS >
--REVENUE OFFSETS
--REVENUE OFFSETS (CONT.)
--TAX TECHNICAL CORRECTIONS RELATING TO CHILD CREDIT, HOPE AND LIFETIME LEARNING CREDIT
--TAX TECHNICAL CORRECTIONS RELATING TO HOPE AND LIFETIME LEARNING CREDIT (CONT.)
--TAX TECHNICAL CORRECTIONS RELATING TO SAVINGS INCENTIVES"
--TAX TECHNICAL CORRECTIONS RELATING TO CAPITAL GAINS AND ALTERNATIVE MINIMUM TAX
--TAX TECHNICAL CORRECTIONS RELATING TO ESTATE AND GIFT TAXES
--TAX TECHNICAL CORRECTIONS RELATING TO INCENTIVES FOR DC, MISCELLANEOUS PROVISIONS
--TAX TECHNICAL CORRECTIONS RELATING TO MISCELLANEOUS PROVISIONS (CONT.) AND REVENUE RAISING PROVISIONS
--TAX TECHNICAL CORRECTIONS RELATING TO REVENUE RAISING PROVISIONS --TAX TECHNICAL CORRECTIONS RELATING TO REVENUE RAISING PROVISIONS (CONT.) AND FOREIGN TAX CREDIT
--TAX TECHNICAL CORRECTIONS RELATING TO FOREIGN TAX CREDIT (CONT.)
--TAX TECHNICAL CORRECTIONS RELATING TO SIMPLIFICATION, ESTATE, GIFT AND TRUST SIMPLIFICATION AND EXCISE TAX SIMPLIFICATION
--TAX TECHNICAL CORRECTIONS RELATING TO TECHNICAL CORRECTIONS TO OTHER TAX LEGISLATION AND BUDGET EFFECTS OF THE BILL
--TAX TECHNICAL CORRECTIONS RELATING TO VOTES OF THE COMMITTEEE, REGULATORY IMPACT AND OTHER MATTERS AND CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

4-21-98 ROTH ANNOUNCES FOUR DAYS OF IRS OVERSIGHT HEARINGS (105-296)

3-31-98 FINANCE COMMITTEE UNANIMOUSLY APPROVES IRS REFORM BILL (105-285)

4-2-98 Estimated Revenue Effects of the SFC-passed IRS Reform Bill (Lotus file)

4-1-98 Description of Modifications to the SFC Chairman's Mark Relating to Reform and Restructuring of the IRS and Tax Technical Corrections Provisions (JCX-21-98)

4-1-98 Description of Additional Modifications to SFC Chairman's Mark Relating to Reform and Restructuring of the IRS and Tax Technical Correction Provisions (JCX-23-98)

4-1-98 Description of Accepted Amendments to SFC Chairman's Mark Relating to Reform and Restructuring of the IRS and Tax Technical Correction Provisions, as Modified (JCX-24-98)

4-1-98 ESTIMATED REVENUE EFFECTS OF SFC CHAIRMAN'S MARK OF IRS RESTRUCTURING BILL (Lotus 123 file)

4-1-98 ESTIMATED REVENUE EFFECTS WITH MODIFICATIONS OF SFC CHAIRMAN'S MARK OF IRS RESTRUCTURING BILL (Lotus 123 file)

3-31-98 AMENDMENTS TO THE IRS RESTRUCTURING BILL (Word Perfect 6.1 file)

3-30-98 **TIME CHANGE** MARKUP OF IRS REFORM BILL TO BEGIN AT 2PM ON TUESDAY (105-284)

3-27-98 ERRATA TO CHAIRMAN'S MARK (REVENUE OFFSETS)

3-27-98 REVENUE CHARTS FOR CHAIRMAN'S MARK OF IRS REFORM AND RESTRUCTURING LEGISLATION (Lotus 123 file)

3-27-98 ROTH: LET'S CHOOSE REAL REFORM OF THE IRS OVER ARTIFICIAL DEADLINES (105-282)

3-26-98 CHAIRMAN'S MARK, SECTION 17 -- REVENUE OFFSETS

3-26-98 CHAIRMAN'S MARK, SECTION 16 -- CONGRESSIONAL ACCOUNTABILITY

3-26-98 CHAIRMAN'S MARK, SECTION 15 -- ADDITIONAL ITEMS

3-26-98 CHAIRMAN'S MARK, SECTION 14 -- SEIZURE AUTHORITY (CONTINUED) AND OFFERS-IN-COMPROMISE

3-26-98 CHAIRMAN'S MARK, SECTION 13 -- SEIZURE AUTHORITY (CONTINUED)

3-26-98 CHAIRMAN'S MARK, SECTION 12 -- SEIZURE AUTHORITY (CONTINUED)

3-26-98 CHAIRMAN'S MARK, SECTION 11 -- OTHER TAXPAYER RIGHTS PROVISIONS, STUDIES AND SEIZURE AUTHORITY

3-26-98 CHAIRMAN'S MARK, SECTION 10 -- PROTECTIONS FOR TAXPAYERS SUBJECT TO AUDIT OR COLLECTION (CONTINUED), DISCLOSURES TO TAXPAYERS AND LOW-INCOME TAXPAYER CLINICS

3-26-98 CHAIRMAN'S MARK, SECTION 9 -- PROTECTIONS FOR TAXPAYERS SUBJECT TO AUDIT OR COLLECTION (CONTINUED)

3-26-98 CHAIRMAN'S MARK, SECTION 8 -- INTEREST AND PENALTIES (CONTINUED) AND PROTECTIONS FOR TAXPAYERS SUBJECT TO AUDIT OR COLLECTION

3-26-98 CHAIRMAN'S MARK, SECTION 7 -- INTEREST AND PENALTIES

3-26-98 CHAIRMAN'S MARK, SECTION 6 -- TBOR 3, CONTINUATION OF PROCEEDINGS BY TAXPAYERS AND INNOCENT SPOUSES

3-26-98 CHAIRMAN'S MARK, SECTION 5 -- TAXPAYER BILL OF RIGHTS 3, INCLUDING BURDEN OF PROOF AND PROCEEDINGS BY TAXPAYERS

3-26-98 CHAIRMAN'S MARK, SECTION 4 -- IRS PERSONNEL FLEXIBILITIES, ELECTRONIC FILING

3-26-98 CHAIRMAN'S MARK, SECTION 3 -- TAXPAYER ADVOCATE, PROHIBITION OF EXECUTIVE BRANCH INFLUENCE OVER TAXPAYER AUDITS, TREASURY INVESTIGATOR GENERAL, IRS CHIEF INSPECTOR

3-26-98 CHAIRMAN'S MARK, SECTION 2 -- IRS OVERSIGHT BOARD, IRS COMMISSIONER AND CHIEF COUNSEL, STRUCTURE OF EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS DIVITION

3-26-98 CHAIRMAN'S MARK, SECTION 1 -- TABLE OF CONTENTS, INTRODUCTION

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 9 -- DIFFERENCES BETWEEN PROPOSED TECHNICAL CORRECTIONS CONTAINED IN THE CHAIRMAN'S MARK AND THE PROVISIONS OF TITLE VI OF HR 2676

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 8 -- AMENDMENTS TO TITLE XII OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO SIMPLIFICATION PROVISIONS, AMENDMENTS TO TITLE XIII OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO ESTATE, GIFT AND TRUST SIMPLIFICATION, AMENDMENTS TO TITLE XV OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO PENSIONS AND EMPLOYEE BENEFITS, AMENDMENTS TO TITLE XVI OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO TECHNICAL CORRECTION AND TECHNICAL CORRECTIONS TO OTHER TAX LEGISLATION

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 7 -- AMENDMENTS TO TITLE X OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO REVENUE RAISING PROVISIONS (14-17) AND AMENDMENTS TO TITLE XI OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO FOREIGN PROVSIONS

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 6 -- AMENDMENTS TO TITLE X OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO REVENUE RAISING PROVISIONS (1 - 13)

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 5 -- AMENDMENTS TO TITLE VII OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO INCENTIVES FOR THE DISTRICT OF COLUMBIA AND AMENDMENTS TO TITLE IX OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO MISCELLANEOUS PROVISIONS

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 4 -- AMENDMENTS TO TITLE IV OF THE 1997 TAXPAYER RELIEF ACT RELATING TO ALTERNATIVE MINIMUM TAX AND AMENDMENTS TO TITLE V OF THE TAXPAYER RELIEF ACT OF 1997 RELATING TO ESTATE AND GIFT TAXES

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 3 -- AMENDMENTS TO TITLE III OF THE THE TAXPAYER RELIEF ACT OF 1997 RELATING TO SAVINS INCENTIVES AND AMENDMENTS TO TITLE III OF THE 1997 TAXPAYER RELIEF ACT RELATING TO CAPITAL GAINS

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 2 -- AMENDMENTS TO TITLE II OF THE TAXPAYER RELIEF ACT RELATING TO EDUCATION INCENTIVES

3-26-98 MARK OF TECHNICAL CORRECTIONS PROVISIONS, SECTION 1 -- TABLE OF CONTENTS AND AMENDMENTS TO TITLE I OF THE 1997 TAXPAYER RELIEF ACT RELATING TO THE CHILD CREDIT

3-26-98 ROTH RELEASES CHAIRMAN'S MARK (105-281)

3-26-98 FINANCE COMMITTEE TO CONSIDER COMPREHENSIVE IRS REFORM BILL NEXT WEEK (105-279)

3-26-98 ROTH BILL ADDRESSES ISSUES RAISED BY WITNESSES IN HEARINGS (105-278)

3-26-98 OUTLINE OF CHAIRMAN'S MARK OF COMPREHENSIVE IRS REFORM LEGISLATION -- PART 1 (105-277)

3-26-98 OUTLINE OF CHAIRMAN'S MARK OF COMPREHENSIVE IRS REFORM LEGISLATION -- PART 2 (105-277)

3-26-98 OUTLINE OF CHAIRMAN ROTH'S IRS RESTRUCTURING MARK (105-277)

3-26-98 Summary of Highlights of Chairman Roth's Comprehensive IRS Reform Legislation (105-276)

3-26-98 ROTH DELIVERS COMPREHENSIVE OVERHAUL OF IRS (105-275)

3-26-98 OUTLINE OF CHAIRMAN ROTH'S MARK FOR THE COMPREHENSIVE IRS REFORM LEGISLATION (Word Perfect 6.1 file)

3-25-98 ROTH IRS REFORM PROPOSAL THE "MOST COMPREHENSIVE OVERHAUL OF THE IRS EVER PROPOSED" (105-274)

3-25-98 CHAIRMAN ROTH TO UNVEIL COMPREHENSIVE IRS REFORM LEGISLATION ON THURSDAY (105-273)

3-24-98 IRS Restructuring DISCUSSION DRAFT -- part seven/last section of draft (as of March 23, 9:59 pm; posted late afternoon on March 24)

3-24-98 IRS Restructuring DISCUSSION DRAFT -- Section 6 (as of March 23 at 9:59 pm; posted afternoon of March 24)

3-24-98 IRS Restructuring DISCUSSION DRAFT -- Section 5 (as of March 23 at 9:59 pm; posted early afternoon on March 24)

3-24-98 IRS Restructuring DISCUSSION DRAFT -- Section 4 (as of March 23 at 9:59 pm; posted early afternoon on March 24)

3-24-98 IRS Restructuring DISCUSSION DRAFT -- Section 3 (as of March 23, 9:59 pm; posted mid-day March 24)

3-24-98 IRS Restructuring DISCUSSION DRAFT-- Section 2 (as of March 23 at 9:59 pm; posted mid-day on 24 March)"

3-24-98 IRS Restructuring DISCUSSION DRAFT-- Section 1 (as of March 23 at 9:59 pm)