97-98 Regulatory and Legislative Submissions

The comments listed represent the views of the ABA Section of Taxation. They have not been approved by the House of Delegates or the Board of Governors of the American Bar Association and should not be construed as representing the policy of the Association. Documents are provided in Adobe Acrobat format unless otherwise indicated.

U.S. Treasury Department & IRS

• 1999 Treasury - IRS Priority Guidance Plan   (Dec. 15, 1998)
  I.R.C.§:    n/a
• Continuity of Interest and Business Enterprise Proposed Regulations   (May 6, 1997)
  I.R.C.§:    n/a
  
   

Congress

• Information Returns—Payments to Attorneys   (June 25, 1998)
  I.R.C.§:  6045(f)
  
• Attorney-Client and Tax Practitioner Privileges   (June 22, 1998)
  I.R.C.§:   n/a
  
• Joint Report of the Section of Taxation and the Section of Business Law   (April 17, 1998)
  I.R.C.§:   n/a
  
• Oversight of the IRS: The Commissioner Reports to Congress   (April 15, 1998)
  I.R.C.§:   n/a
  
• Reducing the Tax Burden   (March 16, 1998)
  I.R.C.§:   various
  
• Various Proposals to Restructure the IRS   (Jan. 29, 1998)
  I.R.C.§:   n/a
• Recommendations on Employee Benefits and Exempt Organizations   (Oct. 21, 1997)
  I.R.C.§:   n/a
  
• Recommendations on Taxpayer Protections and Rights   (Sep. 26, 1997)
  I.R.C.§:   n/a
  
• Executive Branch Governance and Congressional Oversight of the IRS   (Sep. 17, 1997)
  I.R.C.§:   n/a
  
• Testimony before the National Committee on Restructuring the IRS   (April 17, 1997)
  I.R.C.§:   n/a