2005 Regulatory and Legislative Submissions

U.S. Treasury Department & IRS

• Comments Concerning Partnership Equity for Services (Dec. 29, 2005)
  I.R.C.§: n/a
• Comments on Proposed Regulations Relating to Changes to Collection Due Process Procedures Under Sections 6230 and 6330 (Dec. 27, 2005)
  I.R.C.§: 6230 and 6330
• Comments on Proposed Safe Harbor Regulations under Section 475 (Dec. 7, 2005)
  I.R.C.§: 475
• Disciplinary Procedures of the Office of Professional Responsibility (Dec. 7, 2005)
  I.R.C.§: n/a
• Final Circular 230 Regulations Governing Written Tax Advice (Dec. 5, 2005)
  I.R.C.§: n/a
• Proposed Regulations on the Obligation of Partnerships to Withhold Tax Under Section 1446 on Effectively Connected Taxable Income Allocable to Foreign Partners (Nov. 4, 2005)
  I.R.C.§: 1446
• Proposed Treasury Regulations Under Section 409A (Nov. 1, 2005)
  I.R.C.§: 409A
• Suggested Guidance Related to the Impact of Hurricanes Katrina and Rita (Oct. 27, 2005)
  I.R.C.§: various
• Proposed Regulations Under Internal Revenue Code Section 415 (Oct. 7, 2005)
  I.R.C.§: 415
• Letter to IRS Commissioner and Acting Deputy Assistant Secretary Regarding Hurricane Katrina (Sep. 21, 2005)
  I.R.C.§: n/a
• Suggested IRS and Treasury Guidance Relating to the Impact of Hurricane Katrina (Sep. 15, 2005)
  I.R.C.§: various
• Suspension of Determination Letter Applications for Plans Involving “Cash Balance Conversions” (Aug. 30, 2005)
  I.R.C.§: n/a
• Disguised Sales of Partnership Interests (July 29, 2005)
  I.R.C.§: 707
• Notice 2005-14 and Section 199, Income Attributable to Domestic Production Activities (July 14, 2005)
  I.R.C.§: 199
• Multiple Charter Regulations Governing Multiple Chartered Entities (June 29, 2005)
  I.R.C.§: 7701
• Application of Section 409A to Transactions Involving Partnerships (May 20, 2005)
  I.R.C.§: 409A
• Transition Rule and Effective Date Under Section 409A (May 20, 2005)
  I.R.C.§: 409A
• Deferral Elections Under Section 409A (May 20, 2005)
  I.R.C.§: 409A
• Proposed Regulations Regarding the Effect of Pre-Closing Changes in Acquiring Corporation Stock Value on Continuity of Interest (REG-129706-04) (May 13, 2005)
  I.R.C.§: n/a
• Comments on the Final Circular 230 Regulations (May 11, 2005)
  I.R.C.§: n/a
• Recommendations for 2005–2006 Treasury-IRS Guidance Priority Plan (April 29, 2005)
  I.R.C.§: various
• Notice 2003-65 Concerning Section 382(h) Built-in Gains and Losses (April 29, 2005)
  I.R.C.§: 382
• Requests for Guidance Concerning Temporary Dividends Received Deduction for Reinvestment of Foreign Earnings in the United States (April 19, 2005)
  I.R.C.§: 965
• Treatment of Amounts Required to be Capitalized in Certain Transactions to which Treas. Reg. §1.263(a)-5 Applies (Notice 2004-18) (April 15, 2005)
  I.R.C.§: 263
• Section 409A Regarding Funding Issues (April 15, 2005)
  I.R.C.§: 409A
• Section 409A Regarding its Impact on Business Transactions (April 15, 2005)
  I.R.C.§: 409A
• Distribution Restrictions of Section 409A of the Internal Revenue Code (April 15, 2005)
  I.R.C.§: 409A
• Proposed Treasury Regulation Section 1.752-2 (April 6, 2005)
  I.R.C.§: various
• Definition of Nonqualified Deferred Compensation Focusing on Foreign Plan Issues (March 28, 2005)
  I.R.C.§: 409A
• Testimony to IRS Regarding Proposed Regulations Governing Practice Before the IRS Under Circular 230 Relating to Proposed Standards for State or Local Bond Opinions Affecting Tax-Exempt Bonds (REG-159824-04) (March 22, 2005)
  I.R.C.§: n/a
• Proposed Amendments to the Regulations Governing Practice Before the IRS Relating to Standards for State or Local Bond Opinions and Certain Related Guidance Projects (March 15, 2005)
  I.R.C.§: n/a
• Operation of the Advance Pricing Agreement Program (Announcement 2004-98) (Feb. 17, 2005)
  I.R.C.§: n/a
• Notice 2004-80 (Interim Guidance Under IRC §§ 6111, 6112 and 6708) (Feb. 7, 2005)
  I.R.C.§: 6111, 6112, 6708
• Proposed Regulations Addressing Transfers of Assets and Stock Following a Reorganization (Feb. 7, 2005)
  I.R.C.§: 368
• Testimony to IRS Oversight Board (Feb. 1, 2005)
  I.R.C.§: n/a
• Interim Guidance Regarding Disclosures by Material Advisors (Notice 2004-80) (Jan. 26, 2005)
  I.R.C.§: 6111, 6112, 6708

Congress

• Letter Regarding the Tax Technical Corrections Act of 2005 (Sep. 1, 2005)
  To: Finance / Ways and Means
• Testimony to Oversight Subcommittee of House Ways and Means Committee Regarding Proposals for Ensuring that Tax Return Preparers are both Ethical and Competent (July 20, 2005)
  To: House Oversight
• Comments Regarding Pending Tax Legislation (H.R. 3) (June 13, 2005)
  To: Finance / Ways and Means
• Comments Regarding Section 470 of the Internal Revenue Code (June 7, 2005)
  To: Finance / Ways and Means
• H.R. 5395, The Tax Technical Corrections Act of 2004 (Feb. 10, 2005)
  To: House Ways and Means

Other

• Letter to Senator Mack and Senator Breaux Regarding Completion of the "Report" (Nov. 17, 2005)
  To: President's Advisory Panel on Federal Tax Reform
• 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 (Sep. 6, 2005)
  To: Clerk of the U.S. Tax Court
• Proposed Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees (Feb. 10, 2005)
  To: PCAOB