Tax Section-Initiated ABA Policy and Government Submissions Related to ABA Policy

• Statement of Policy Favoring Tax Simplicity, Stability, and Transparency
  I.R.C. §: n/a
• Model State Administrative Tax Tribunal Act  (Adopted January 2006)
  I.R.C. §: n/a
  
• Individual AMT  (August 2004)
  I.R.C. §: various
  
• Small Business Trusts  (February 2004)
  I.R.C. §: 1361
  
• Partnership Transactions  (February 2003)
  I.R.C. §: 751(b)
  
• Low Income Taxpayer Clinics  (August 2002)
  I.R.C. §:  7526
  
• Pooled Income Funds—Unitrust Interest  (August 2001)
  I.R.C. §:  642
  
• §§ 702(a) and 702(c)  (February 1999)
  
• § 707(c)  (February 1999)
  
• Phase-Outs  (February 1999)
  I.R.C. §:  68
  
• Recommended Repeal of § 708(b)(1)(B)  (August 1997)
  

Government Submissions Related to ABA Policy

• Letter to the Chairman and Ranking Members of the Appropriations Committees in the U.S. Congress on IRS Funding to the House
  Submitted:  1/19/17
  I.R.C. §:  n/a
  
• Letter to the Chairman and Ranking Members of the Appropriations Committees in the U.S. Congress on IRS Funding to the Senate
  Submitted:  1/19/17
  I.R.C. §:  n/a
  
• Letter to the Chairman and Ranking Members of the Appropriations Committees in the U.S. Congress on IRS Funding to the House
  Submitted:  4/17/06
  I.R.C. §:  n/a
  
• Letter to the Chairman and Ranking Members of the Appropriations Committees in the U.S. Congress on IRS Funding to the Senate
  Submitted:  4/17/06
  I.R.C. §:  n/a
  
• Testimony to Oversight Subcommittee Regarding Simplification of Federal Tax Laws
  Submitted:  4/6/06
  I.R.C. §:  various
  
• Comments Concerning the Proposed Amendments to Rules 1, 182(e), 183, 200 and 202 of the United States Tax Court Rules of Practice and Procedure
  Submitted:  9/6/05
  I.R.C. §:  n/a
  
• Letters to Senate and House Appropriations Subcommittees on Transportation, Treasury, The Judiciary and Housing and Urban Development Regarding Need to Ensure Adequate Funding for Internal Revenue Service
  Submitted:  4/14/05
  I.R.C. §:  n/a
  
• Testimony to Oversight Subcommittee Regarding Simplification of Federal Tax Laws
  Submitted:  4/14/05
  I.R.C. §:
  
• Letters to Senate and House Appropriations Subcommittees Regarding Need to Ensure Adequate Funding for Internal Revenue Service
  Submitted:  4/23/04
  I.R.C. §:
  
• Testimony to Oversight Subcommittee Regarding Simplification of Federal Tax Laws
  Submitted:  3/30/04
  I.R.C. §:
  
• Letter to Treasury Dept. regarding Recommended Repeal of § 708(b)(1)(B)
  Submitted:  11/12/02
  I.R.C. §:  708
  
• Recommendation to Treasury Dept. regarding Simplification of Phase-Outs Based on Income Levels
  Submitted:  9/13/02
  I.R.C. §:  various
  
• Recommendation to Treasury Dept. regarding Simplification of Qualifying Child Definitions
  Submitted:  9/13/02
  I.R.C. §:  various
  
• Letter to the Chairman and Ranking Members of the Appropriations Committees in the U.S. Congress on IRS Funding to the Senate (FY 2001)
  Submitted:  9/15/00
  I.R.C. §:  n/a
  
• Letter to the Chairman of the Appropriations Committees in the U.S. Congress on IRS Funding to the House
  Submitted:  3/15/00
  I.R.C. §:  n/a
  
• Testimony Before the Commission on ABA Multidisciplinary Practice
  Submitted:  3/15/00
  I.R.C. §:  n/a