November 06, 2019 Section News & Announcements

Government Submissions Boxscore

Government submissions are a key component of the Section’s government relations activities. Since June 7, 2019, the Section has coordinated the following government submissions. The full archive is available to the public on the website: https://www.americanbar.org/groups/taxation/policy/.

TO: Internal Revenue Service, Department of Treasury
DATE: 10/09/2019
CODE SECTION: 1291, 1297, 1298
TITLE: Comments on Proposed Regulations Under Sections 1291, 1297 and 1298 Regarding PFICs
COMMITTEE: Foreign Activities of U.S. Taxpayers, Investment Management, Partnerships & LLCs
CONTACT: Lori Hellkamp, Amie Colwell Breslow

TO: Internal Revenue Service, Department of Treasury
DATE: 9/19/2109
CODE SECTION: Form 4506-T
TITLE: Comments on Proposed Collection Form 4506-T, Request for Transcript of Tax Return
COMMITTEE: Pro Bono & Tax Clinics, Individual & Family Taxation, Administrative Practice
CONTACT: Nancy A. Rossner

TO: Internal Revenue Service, Department of Treasury
DATE: 9/11/2019
CODE SECTION: 245(A), 951A, 958
TITLE: Comments on Temporary Regulations under Section 245A, Proposed Regulations under Sections 951A and 958, and Final Regulations under Section 9
COMMITTEE: Foreign Activities of U.S. Taxpayers
CONTACT: Scott M. Levine, Devon M. Bodoh

TO: Internal Revenue Service, Department of Treasury
DATE: 9/9/2019
CODE SECTION: 1297
TITLE: Comments on Proposed Regulations under Section 1297 with respect to PFICs
COMMITTEE: Insurance Companies
CONTACT: Stuart B. Katz

TO: Internal Revenue Service, Department of Treasury
DATE: 8/13/2019
CODE SECTION: 2631 (c), 2010 (c)(3)
TITLE: Comments on Guidance Under Sections 2631(c) and 2010(c)(3) as Modified by Pub. L. No. 115-97
COMMITTEE: Estate & Gift Taxes
CONTACT: Jeffrey D. Chadwick, George D. Karibjanian, Kevin T. Keen, Hannah W. Mensch

TO: Internal Revenue Service, Department of Treasury
DATE: 8/7/2019
CODE SECTION: Various
TITLE: Comments on Proposed Elimination of Attorney Positions from the IRS Office of Professional Responsibility
COMMITTEE: Standards of Tax Practice
CONTACT: Guinevere Moore

TO: Internal Revenue Service, Department of Treasury
DATE: 7/18/2019
CODE SECTION: Various
TITLE: Additional Recommendation for Priority Guidance Plan
COMMITTEE: Pro Bono & Tax Clinics, Individual & Family Taxation, Administrative Practice
CONTACT: Mary I. Slonina, James Creech, Christine Speidel

TO: Internal Revenue Service, Department of Treasury
DATE: 7/17/2019
CODE SECTION: 355(b)
TITLE: Comments on Application of the Active Trade or Business Requirement under Section 355(b)
COMMITTEE: Corporate Tax
CONTACT: Maury Passman, Jay Singer

TO: Internal Revenue Service, Department of Treasury
DATE: 7/12/2019
CODE SECTION: 4960
TITLE: Comments on Section 4960, Notice 2019-9 and Volunteers Providing Services to Tax-Exempt Organizations
COMMITTEE: Exempt Organizations
CONTACT: Carolyn O. (Morey) Ward, Martha N. Steinman

TO: Internal Revenue Service, Department of Treasury
DATE: 7/10/2019
CODE SECTION: 1446(f)
TITLE: Comments on Proposed Regulations under Section 1446(f)
COMMITTEE: U.S. Activities of Foreigners & Tax Treaties
CONTACT: Michael J. Miller

TO: Internal Revenue Service, Department of Treasury
DATE: 7/8/2019
CODE SECTION: 1400Z-2
TITLE: Comments on The Impact of Proposed Regulations Regarding Investments in Qualified Opportunity Funds Under Section 1400Z-2 on Consolidated Groups
COMMITTEE: Corporate Tax, Affiliated & Related Corporations
CONTACT: Scott M. Levine

TO: Internal Revenue Service, Department of Treasury
DATE: 7/1/2019
CODE SECTION: 1400Z-2
TITLE: Comments on Proposed Regulations Regarding Investments in Qualified Opportunity Funds Under Section 1400Z-2
COMMITTEE: Passthrough Task Force
CONTACT: Mark E. Wilensky, Sarah R. Haradon, Ossie Borosh

TO: Internal Revenue Service, Department of Treasury
DATE: 7/1/2019
CODE SECTION: Form 8822
TITLE: Comments on Change of Address under Form 8822
COMMITTEE: Pro Bono & Tax Clinics
CONTACT: Nancy Rossner

TO: Internal Revenue Service, Department of Treasury
DATE: 6/27/2019
CODE SECTION: 199A
TITLE: Comments on Proposed Revenue Procedure in Notice 2019-07 Regarding Section 199A and Rental Real Estate Enterprises
COMMITTEE: Passthrough Task Force
CONTACT: Thomas Phillips

TO: Internal Revenue Service, Department of Treasury
DATE: 6/20/2019
CODE SECTION: 250
TITLE: Comments on Proposed Regulations Addressing Section 250
COMMITTEE: Foreign Activities of U.S. Taxpayers
CONTACT: Kimberly Tan Majure, Michael Carew

TO: Internal Revenue Service, Department of Treasury
DATE: 6/7/2019
CODE SECTION: Various
TITLE: Recommendations for the 2019-2020 Priority Guidance Plan
COMMITTEE: Various
CONTACT: Niles Elber, Amish Shah, Lisa Johnsen, Craig Gibian, James Creech, Roger Wise, Jennifer Alexander, Grace Kim, Christine Speidel, Thomas Phillips, Rachel Partain, David Strong, Sam Weiler, Kerry Ryan

The technical comments and blanket authority submissions listed in this index represent the views of the ABA Section of Taxation.  They have not been approved by the ABA Board of Governors or the ABA House of Delegates and should not be construed as representing the policy of the ABA.