2009 Regulatory and Legislative Submissions

U.S. Treasury Dept. & IRS

• Comments on Build America Bonds (11/20/09)
  I.R.C. §: n/a
• Comments Concerning Stripping Tax Credits (10/29/09)
  I.R.C. §: n/a
• Comments Concerning Temporary and Proposed Regulations Implementing the Redesigned Form 990 for Tax-Exempt Organizations and Revising the Public Support Test Under Section 170(b)(1)(A)(vi) and 509(a)(2)  (08/17/09)
  I.R.C. §: 170(b)(1)(A)(vi) and 509(a)(2)
• Internal Revenue Service Public Forum on Tax Return Preparer Review (07/24/09)
  I.R.C. §: n/a
• Comments Concerning Proposed Regulations Under Section 6231(c) Relating to the Conversion of Partnership Items to Nonpartnership Items (06/11/09)
  I.R.C. §: 6231(c)
• Recommendations for 2009-2010 Guidance Priority List (06/09/09)
  I.R.C. §: n/a
• Comments on Proposed Amendments to Circular 230 Section 10.34 (06/04/09)
  I.R.C. §: 6694, 7701
• Comments on Temporary Cost Sharing Agreements (06/03/09)
  I.R.C. §: 482
• Comments on the Application of Section 108(i) to Partnerships and Partners (05/05/09)
  I.R.C. §: 108(i)
• Comments on Proposed Regulations under Section 108(e)(8) (05/04/09)
  I.R.C. §: 108(e)(8)
• Comments Concerning Proposed Regulations under Section 460 (04/27/09)
  I.R.C. §: 460
• Request for Guidance on the Treatment of Interests in Money Market Mutual Funds under Section 856(c)(4)(A) (04/22/09)
  I.R.C. §: 856(c)(4)(A)
• Comments on Proposed Regulations under Section 108 Concerning Reduction of S Corporation Tax Attributes (02/04/09)
  I.R.C. §: 108
• Notice 2008-19 and Segregated Arrangements That Do Not Involve Insurance (01/05/09)
  I.R.C. §: n/a

Congress

• Comments on Foreign Account Tax Compliance Act of 2009, H.R. 3933 and S. 1934 (12/03/09)
  To: Senate Finance Committee, House Ways and Means Committee
• ABA Section of Taxation & Section of Real Property, Trust and Estate Law Statement of Policy Regarding Reform of Federal Wealth Transfer Tax (07/14/09)
  To: House/Senate Subcommittee on Financial Services and General Government 
• Statement of Policy Regarding U.S. International Taxation (06/09/09)
  To: Senate Finance Committee, House Ways and Means Committee
• Joint Statement on Tax Issues in Health Care Reform (04/30/09)
  To: House/Senate Subcommittee on Financial Services and General Government
• Statement of Policy Favoring Reform of Federal Civil Tax Penalties (04/21/09)
  To: House/Senate Subcommittee on Financial Services and General Government
• IRS Funding Letter (House and Senate) (04/14/09)
  To: House/Senate Subcommittee on Financial Services and General Government

Other

• Comments on Regs Relating to the Exemptions for the Provision of Investment Advice Under Sec 408(B)(14) and Sec 408(G) of ERISA (05/27/09)
  To: Office of Regulations and Interpretations Employee Benefit Security Administration U.S. Department of Labor
• Proposed Amendments to the Rules of the United States Tax Court (05/27/09)
  To: United States Tax Court