!"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~2>(*      JCTTITLES STARTPAGE266 Tr q  r  q q    qqq  q@  q@ q@ @ q !qq@ qy   !@@ @ @   !@ "@ !#q@ $q@ %q &q '&(q@ )(*q@ +q ,qy@ -q ./.0@ 1qy !2qy@@ 31"4q@@ !5@@ 6/7879@ :9;:"<@@ = >!?$"@@ A B "Cq@@ D@ "Eq Fyq GF#Hyq @Iyq "Jqy@ "Kqy Lq"Mq@@ 'Nq@"Oq@ P?QPR'Sq TS!Uq@q Vq@ W6XY@ ZR[T\]Z^q@ _Q`q aq@ bqq@ c@ d]"eq@@ fq @g^hfiq @jqkglhminjokpdqo&rq@sq@ tq@ upv["wq@@ %xq@@@ yVza&{q@|z}u~q@ _`n@ %'@q@%@@q ~}q@ W8" @q@ @ q @ &@Yq qy@ q q@ 'q@y"q@ q "@ "q@ q@@ q q"q@ q@q@@ y@ q "q@@@ q@ "q@@ q@ "q@ "q@ "q &qq@ 'qy @'q @+q@'q @"qq@ 0q@@q@"q@ "q@ @ "q@ @"q@ @q@ q@ q@&q @q@ q@ @q@ @q q  ''qqq "qqqq q  q'!^JOINT COMMITTEE ON TAXATIONJune 24, 1998June 24, 1998^JCX-51-98d^ESTIMATED BUDGET EFFECTS OF TITLES I - VIII OF THE CONFERENCE AGREEMENT RELATING TO H.R. 2676,J^THE "INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998" ^Fiscal Years 1998 - 2007 ^[Millions of Dollars] ^Provision ^Effective 1998 1998 1999 1999 2000 2000 2001 2001 2002 2002 2003 2003 2004 2004 2005 2005 2006 2006 2007 2007 1998-02 1998-02 2003-07 2003-07 1998-07 1998-07='Title I. Reorganization of Structure and Management ofX' the Internal Revenue Service.................................................4^..............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -x'Title II. Electronic Filing......................................................................................4^..............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -1'Title III. Taxpayer Protections and Rights^A.='Burden of Proof - apply to only income, estate and gift'taxes (permanent) ^eca DOE2   r P 0X 2 ^B.'Proceedings by Taxpayers<'Expansion of authority to award costs and certain fees='at prevailing rate and rule 68 provision with net worth9'limitation (includes outlay effects); with modified'hourly cap^180da DOE "---     B@;'Civil damages with respect to unauthorized collection''actions (includes outlay effects) ^aoa DOE      @4'Increase size of cases permitted on small case'calendar to $50,000 ^pca DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@8'Actions for refund with respect to certain estates2 'which have elected the installment method of   !'payment !^rfa DOE!^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -!!"@;"'Extend IRS administrative appeals right to issuers of#'tax-exempt bonds #^DOE #"[1]##### # # # # #####$@"0$'Civil action for release of erroneous lien $^DOE$^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -$$%^C.:%'Relief for Innocent Spouses and for Taxpayers Unable%%;&'to Manage Their Financial Affairs Due to Disabilities'<''Relief for innocent spouses who are no longer married,;('legally separated, or living apart for 12 consecutive8)'months; House relief for other cases; Secretary of6*'Treasury has authority to reach equitable result*^laa & ulb DOE***H*l*T* * * h* * *****+@';+'Suspension of statute of limitations on filing refund++),'claims during periods of disability,^tyoo/a DOE,,t,,,, , , , , ,,B,,,-^D.3-'Provisions Relating to Interest and Penalties--.>.'Elimination of interest rate differential on overlapping..8/'periods of interest on income tax overpayments and//0'underpayments0^tyoo/a DOE00x0000 0 0 ~0 x0 p00t0^001@.91'Increase refund interest rate to Applicable Federal1132'Rate ("AFR") + 3 for individual taxpayers [2]2^2nd & scqa DOE 2"---22222 2 ~2 v2 p2 h2f2P2223@1;3'Reduced penalty on individual's failure to pay during334'installment agreements4^iapma 12/31/99 4"--- 4"---4(444 4 4 4 4 44t4n445.5'Mitigation of failure to deposit penalty5^drma 180da DOE 5"---5555~5 |5 |5 z5 x5 x5 5b56@5?6'Suspend accrual of interest and penalties if IRS fails to66<7'contact taxpayer within 12 months after a timely-filed77?8'return (except for fraud and criminal penalties); (1) for<9'first 5 years, time period is 18 months (instead of 12?:'months); and (2) provide that termination with respect toA;'specific additional tax liability occurs on earliest notice<'of such liability<^tyea DOE <"--- <"---<<<x< ^< < < < <<<<4=@69='Procedural requirements for imposition of penalties==>'and additions to tax>^nia & paa 12/31/00>^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ->>?@=6?'Permit personal delivery of section 6672 notices ?^DOE?^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -??@@? @'Notice of interest charges@^nia 12/31/00@^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@@A^E.3A'Protections for Taxpayers Subject to Audit orAAB'Collection ActivitiesBBC,C'Due process for IRS collection actionsC^caia 180da DOE C"---CCCCC C C C C CCCtCCD@CD'Examination activities=E'a. Extend the attorney client privilege to accountantsEE6F'and other tax practitioners; with exception fromG'tax practioner / clientAH' privilege for communications relating to corporate taxI' sheltersI^cmo/a DOEIIIIII I I I I IIIII/J'b. Limitation on financial status audits J^DOEJ^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -JJ>K'c. Limitation on IRS authority to require production ofKK7L' computer source code and protections againstM' improper disclosureM^sia & saa DOE M"---MMMMM M M M M MrMM.MM:N'd. Prohibition on improper threat of audit activityNNO' for tip reporting O^DOEO^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -OO<P'e. Allow taxpayers to quash all third-party summonses P^ssa DOEP^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -PP:Q'f. Permit service of summonses by mail or in person Q^ssa DOEQ^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -QQ>R'g. IRS must provide general notice and periodic reportsRRAS' to taxpayers before contacting third parties regardingSS@T' IRS examination or collection activities with respectU' to the taxpayerU^180da DOE U"---UUUUU U U U U UUUV@DV'Collection activities6W'a. Approval process - IRS to implement approvalWWCX' process for liens, levies, or seizures; clarification ofY' "appropriate" Y^[6]Y^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -YY<Z'b. Increase the amount exempt from levy to $6,250 forZZ>[' personal property and $3,125 for books and tools of[['\' trade, indexed for inflation \^Lia DOE\\u\u\u\u\ %\ %\ %\ %\ %\\\u:]'c. Require the IRS to release a levy upon agreement]]-^' that the amount is not collectible^^lia 12/31/99^^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -^^7_'d. Suspend collection by levy during refund suit_^tyba 12/31/98_^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -__9`'e. Require District Counsel review of jeopardy and``6a' termination assessments and jeopardy leviesa^taa & lma DOEa^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -aa>b'f. Increase in amount of certain property on which lienc' not valid c^DOEc^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -cc8d'g. Waive the 10% early withdrawal tax when IRA ordd#e' qualified plan is leviede^wa 12/31/99 e"--- e"---eeee e e e e eee?f'h. Prohibit the IRS from selling taxpayer's property for$g' less than the minimum bid g^Soa DOEg^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -gg6h'i. Require the IRS to provide an accounting and8i' receipt to the taxpayer (including the amount;j' credited to the taxpayer's account) for propertyk' seized and sold k^soa DOEk^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -kk:l'j. Require the IRS to study and implement a uniform7m' asset disposal mechanism for sales of seized?n' property to prevent revenue officers from conductingo' saleso^DOE & 2 yearso^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -oo=p'k. Codify IRS administrative procedures for seizure ofppq' taxpayer's property q^DOEq^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -qq=r'l. Procedures for seizure of residences and businesses r^DOE r"[1]rrrrr r r r r rrrrrs@V7s'Provisions relating to examination and collectiont'activities@u'a. Prohibition on extension of statute of limitations foruu>v' collection beyond 10 years with installment paymentvvw' exception w^[7] w"--- w"---wwww w w w w ww6wwwx'b. Offers-in-compromisex^generally DOEx x"---x xUxUx Ux Ux Ux Ux Ux"xx/>y'c. Notice of deficiency to specify deadlines for filingyyz' Tax Court petitionz^nma 12/31/98z^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -zz7{'d. Refund or credit of overpayments before final{{|' determination |^DOE|^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -||;}'e. IRS procedures relating to appeal of examinations}}~' and collections ~^DOE~^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~~8'f. Codify certain fair debt collection procedures ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -7'g. Ensure availability of installment agreements ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -<'h. Prohibit Federal Government officers and employees?' from requesting taxpayers to give up their rights to' sue ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -^F.'Disclosures to Taxpayers0'Explanation of joint and several liability^180da DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@9'Explanation of taxpayers' rights in interviews with 'IRS^180da DOE "---     U@6'Disclosure of criteria for examination selection^180da DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@4'Explanations of appeals and collection process^180da DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@9'Require IRS to explain reason for denial for refund^180da DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@-'Statement to taxpayers with installment'agreementsd@^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@;'Require IRS to notify all partners of any resignation='of the tax matters partner that is required by the IRS,6'and of the identity of any successor tax matters3'partner who was appointed to fill the vacancy!'created by such resignation^sotmpa DOE "[8] "[8] "[8] "[8] "[8] "[8] "[8] "[8] "[8] "[8]@1'Require information to taxpayers concerning:'disclosure of their income tax return information to'parties outside the IRS ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@('Disclosure of Chief Counsel advice^ai 90da DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -^G.!'Low-Income Taxpayer Clinics ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -^H.'Other Provisions6'Cataloging complaints of IRS employee misconduct@^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@4'Archive of records of Internal Revenue Service ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@/'Payment of taxes to the U.S. Treasury [2] ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@='Clarification of authority of Secretary relating to the'making of elections ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@'IRS employee contacts ^6ma DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@2'Require approval of use of pseudonyms by IRS'employees ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@7'Require the IRS to end the use of the illegal tax'protestor label^DOE & rdnrb 1/1/99^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@2'Modify section 6103 to allow the tax-writing2'committees to obtain data from IRS employees+'regarding employee and taxpayer abuse ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@5'Publish telephone numbers for local IRS offices ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@;'Alternative to Social Security numbers for tax return'preparers ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@:'Authorize the Federal government to offset a Federal<'income tax refund to satisfy a past-due, legally owing'State income tax debt^rpa 12/31/99 "--- "---     $4@>'Modify section 6050S to require educational institutions;'to report grant amounts processed through and refunds@'made by the institution; with clarifications regarding the<'definition of "qualified tuition and related expenses"9'and certain other educational institution reporting'requirements^tyba 12/31/98^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -^I. 'Studies.'Administration of penalties and interest ^1ya DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@/'Confidentiality of tax return information^18ma DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@;'Noncompliance with internal revenue laws by taxpayers ^1ya DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -@'Payments for informants ^1ya DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -'Subtotal, Taxpayer Protections and Rights............................................................................................P00p     :l ˣ 5'Title IV. Congressional Accountability for the{' Internal Revenue Service.........................................................................................^........................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -%'Title V. Additional Provisions^A.;'Change the Holding Period for Long-Term Capital Gains'to 12 months^aptiao/a 1/1/98Fbb ^ V J < ,`f^B.<'Deductibility of Meals Provided for the Convenience of%'Employer on Employer's Premises^tybbo/a DOE "---      |^C.6'Instead of Most Favored Nation Status Use Normal%'Trade Relations Terminology [2]------^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -'Subtotal, Additional Provisions..................................................................................................FN     lNk'Title VI. Tax Technical Corrections.................................................................4^..............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -!'Title VII. Revenue Offsets^A.-'Overrule Schmidt Baking with Respect to0'Vacation Pay and Severance and Other Types!'of Compensation With Spread^tyea DOEh 8 F X h z^B./'Freeze Grandfathered Status of Stapled or'Paired- Share REITs^tyea 3/26/98 "[9]   & 4 F Z(>^C.3'Make Certain Trade Receivables Ineligible for'Mark-to-Market Treatment^tyea DOEBz     ( , ^D.4'Disregard Minimum Distributions in Determining+'AGI for IRA Conversions to a Roth IRA^tyba 12/31/04 "--- "--- "--- "--- "--- "--- "--- t L >>'Subtotal, Revenue Offsets.......................................................................................................  6f     vB#Il6'Title VIII. Limited Tax Benefits Under the Lineb' Veto Act...............................................................................4^..............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -' NET TOTAL (Reserved for Future Tax Reductions)............................................................................................................................................................؇ @ @0 |  ( v   @RH @ P3'Revenue Effect From Emergency Legislation Per/'Section 252(e) of the Balanced Budget and$'Emergency Deficit Control Act2'Abate interest on underpayments by taxpayers/'in Presidentially declared disaster areas^dda 12/31/97     (,!'Joint Committee on Taxation7--------------------------------------+--------------------------------------;'NOTE: Details may not add to totals due to rounding.$'Legend for "Effective" column:'ai = advice issued 'nia = notices issued after 'taa = taxes assessed after#'aoa = actions occurring after 'nma = notices mailed after* 'tyba = taxable years beginning after@'aptiao/a = amounts properly taken into account on or after$'paa = penalties assessed after' 'tyea = taxable years ending after/'caia = collection actions initiated after('pca = proceedings commencing after3 'tybbo/a = taxable years beginning before, on,-'cmo/a = communications made on or after5'rdnrb = removal designation not required before ' or after$'dda = disasters declared after'rfa = refunds filed after- 'tyoo/a = taxable years open on or after'DOE = date of enactment!'rpa = refunds payable after# 'ulb = unpaid liability before/'drma = deposits required to be made after#'saa = software acquired after 'wa = withdrawals after)'eca = examinations commencing after9'scqa = succeeding calendar quarters beginning after '1ya = 1 year after7'iapma = installment agreement payments made after"'sia = summonses issued after '6ma = 6 months after#'laa = liability arising after$'soa = seizures occurring after '18ma = 18 months after 'lia = levies imposed after!'Soa = sales occurring after '60da = 60 days after'Lia = levies issued after7'sotmpa = selections of tax matters partners after '90da = 90 days after'lma = levies made after"'ssa = summonses served after '180da = 180 days after "[1]#'Loss of less than $1 million. "[2];'Estimate provided by the Congressional Budget Office. "[3]#'Loss of less than $5 million. "[4]$'Loss of less than $25 million. "[5]$'Loss of less than $50 million. "[6]'Generally effective for collection actions commencing after the date of enactment; collections at ACS sites effective for levies imposed after 12/31/00. "[7]'Effective for requests to extend the statute of limitations made after 12/31/99 and to all extensions of the statute of limitations on collections that are open after 12/31/99. "[8]!'Loss of less than $500,000. "[9]!'Gain of less than $500,000.