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TAIWAN

– Financial crisis, government announces that all deposits of local banks will be fully insured, effective immediately, 195:A–4 (10/8/08)
– Inheritance and gift tax cuts approved to increase repatriation of taxpayer capital, 201:I–2 (10/17/08)

TARP

See FINANCIAL INDUSTRY STABILIZATION

TAX

– Ed. Note: See following headings starting with TAX as well as other topics listed here.
– AMT relief

See ALTERNATIVE MINIMUM TAX (AMT)

– Capital gains

See CAPITAL GAINS AND LOSSES

– Collection

See TAX COLLECTION

– Corporations

See CORPORATE TAXES

– Credits

See CREDITS AGAINST TAXES

– Deductions

See DEDUCTIONS

– EITC

See EARNED INCOME TAX CREDIT (EITC)

– Electronic filing

See ELECTRONIC FILING

– Estate tax

See ESTATE TAX

– Examinations

See TAX AUDITS

– Exempt bonds

See BONDS, EXEMPT

– Exemption rulings

See EXEMPTIONS

– Final IRS regulations

See FINAL IRS REGULATIONS

– FOIA letters

See FREEDOM OF INFORMATION ACT (FOIA)

– International issues

See INTERNATIONAL TAX

– IRS

See INTERNAL REVENUE SERVICE (IRS)

– Nonprofit groups

See EXEMPT ORGANIZATIONS

– Partnerships

See PARTNERSHIPS

– Payroll taxes

See EMPLOYMENT TAXES

– Reporting requirements

See INFORMATION REPORTING

– State and local taxes

See STATE TAX DEVELOPMENTS; specific state headings

– Transfer pricing

See TRANSFER PRICING

– Withholding

See WITHHOLDING TAXES

TAX ADMINISTRATION

See also INTERNAL REVENUE SERVICE (IRS)
– Appeals Office took in more new cases in FY2008 than it closed, Chief Ingram says, 210:G–4 (10/30/08)
– Collection

See TAX COLLECTION

– Compliance programs

See TAX COMPLIANCE; TAX GAP

– Computer security

– – CADE and AMS, TIGTA criticizes IRS for deploying computer systems with known security weaknesses, 201:G–2 (10/17/08)
– – Configuration management measures among IRS obstacles, TIGTA says, 206:G–2 (10/24/08)
– – IRS Research, Analysis, and Statistics Office, TIGTA finds weaknesses, 197:G–3 (10/10/08)

– Customer service

– – Volunteer return preparers, TIGTA makes recommends to improve accuracy, 192:G–1 (10/3/08)
– – Wait for forms at IRS assistance centers could be shortened, TIGTA says, 192:G–2 (10/3/08)

– Dispute resolution

– – Communication with audit team essential, IRS technical adviser says, 206:G–6 (10/24/08)
– – Cross-border issues, arbitration guidance should be ready by end of year, LMSB official says, 210:G–1 (10/30/08)

– Economic and global changes, Comm'r Shulman says IRS must use innovative thinking, 208:G–1 (10/28/08)
– Examinations

See TAX AUDITS

– Legal advice not specific to taxpayer, Chief Counsel Office revises procedures for providing to IRS staff, 202:G–5 (10/20/08); Notice CC-2009-002, 202:TaxCore (10/20/08)
– Modernization, third version of CADE successful, TIGTA says, 211:G–13 (10/31/08)
– Privacy issues

See PRIVACY

– Regulations

– – Current and former chief counsels discuss decades of change at IRS, 200:G–2 (10/16/08)
– – Estate and trust guidance, IRS and Treasury officials provide updates, AICPA forum, 211:G–7 (10/31/08)
– – Final rules

See FINAL IRS REGULATIONS

– – Financial crisis guidance intended to be temporary, limited, IRS legal deputy says, 201:G–8 (10/17/08)
– – International tax projects discussed by Treasury officials, 202:G–3 (10/20/08)
– – IRS seeks public comment on various regulations, 194:G–6 (10/7/08); 208:G–3 (10/28/08); 210:G–19 (10/30/08)
– – Nonqualified plan guidance

See DEFERRED COMPENSATION

– – OMB review of various rules sought, 191:G–3 (10/2/08); 193:G–3 (10/6/08); 203:G–6 (10/21/08)
– – Partnership guidance update, senior tax counsel provides, 204:G–6 (10/22/08)
– – S corporation guidance projects reviewed at AICPA forum, 211:G–9 (10/31/08)

– Return filing

See ELECTRONIC FILING; TAX RETURNS

– Revenue Procedures, OMB review of guidance sought, 201:G–4 (10/17/08)
– Statistics

– – Audit data, IRS reluctantly agrees to provide to TRAC, more than 30 years after court loss (9th Cir.), 197:K–1 (10/10/08); DOJ Tax Div. letter, 197:TaxCore (10/10/08)
– – Compliance analysis, IRS report shows net misreporting percentages and tax gap estimates for income levels, 2001 data, 209:G–12 (10/29/08); report text, 209:TaxCore (10/29/08)
– – Income tax data for ZIP codes available, 193:G–3 (10/6/08)
– – Individual taxpayers, tax burden and distribution, JCT report for Ways-Means hearing, 209:TaxCore (10/29/08)
– – State revenue reports

See STATE TAX DEVELOPMENTS

– Taxpayer advocacy panels

See TAXPAYER ADVOCACY PANELS

– Taxpayer protection

– – Economic hardship, Natl. Taxpayer Advocate urges IRS to consider taxpayers' dwindling options, 210:G–16 (10/30/08)
– – Federal ombudsmen say independence from agencies strengthens their job performance, TAS survey, 201:G–7 (10/17/08)
– – Identity theft, joint agency activities outlined in president's task force report, 204:G–6 (10/22/08)

TAX AUDITS

– Communication with audit team essential, IRS technical adviser says, 206:G–6 (10/24/08)
– Correspondence examinations increase significantly, IRS officials discuss shift in emphasis, 210:G–12 (10/30/08)
– Currency initiative of 2004 flawed despite statistical success, TIGTA says, 206:G–1 (10/24/08)
– e-mail use during examination process, IRS pilot project tests value, risks, 210:G–14 (10/30/08)
– Employment tax cases, IRS issues guidance on closing “no change” cases, 192:G–10 (10/3/08); SB/SE memorandum, 192:TaxCore (10/3/08)
– Financial market tumult increasing challenges for IRS exams, officials say, 209:G–11 (10/29/08)
– Partnership settlements, closing agreements, IRS releases delegation order, 204:G–10 (10/22/08); text, 204:TaxCore (10/22/08)
– State reverse file matching, IRS issues interim guidance on initiative, 206:G–3 (10/24/08); SB/SE memorandum, 206:TaxCore (10/24/08)
– Statistics, IRS reluctantly agrees to provide to TRAC, more than 30 years after court loss (9th Cir.), 197:K–1 (10/10/08); DOJ Tax Div. letter, 197:TaxCore (10/10/08)
– Tiered issues

– – Government settlements issue removed from Tier 1 status, 208:G–5 (10/28/08); LMSB directive, 208:TaxCore (10/28/08)
– – Status of 4 issues changed from active to monitoring level, 209:G–10 (10/29/08); IRS committed to tiered approach for structuring audits, open to improvements, 210:G–15 (10/30/08); Comm'r Ng's remarks at TEI, LMSB conference, 211:TaxCore (10/31/08)

– Transfer pricing audits, IRS officials say delays caused by tiered issues abating, Interview, 190:J–1 (10/1/08)

TAX COLLECTION

– Bankruptcy cases

See BANKRUPTCY

– Damage claims against IRS employees, Chief Counsel issues guidance on taxpayer failure to exhaust administrative remedies, 205:G–4 (10/23/08); Notice CC-2009-004, 205:TaxCore (10/23/08)
– Economic hardship, Natl. Taxpayer Advocate urges IRS to consider taxpayers' dwindling options, 210:G–16 (10/30/08)
– IRS contractor who stole checks sentenced (D. Conn.), 206:K–3 (10/24/08)
– Jurisdiction, taxpayer cannot challenge IRS tax lien through wrongful levy action (5th Cir.), 198:K–1 (10/14/08); decision text, 198:TaxCore (10/14/08)
– Lien enforcement, right to jury trial denied (U.S., rev den), 203:K–1 (10/21/08)
– Offers in compromise

– – Archer Daniels Midland offers $3M to resolve alleged excise tax violations, TTB accepts OIC, 199:K–3 (10/15/08)
– – Rejected or withdrawn offers, IRS posts updated procedures, 199:G–4 (10/15/08); text of SB/SE memorandum, 199:TaxCore (10/15/08)

– Perishable goods, IRS posts guidance on sale cases, 199:G–4 (10/15/08); SB/SE memorandum, 199:TaxCore (10/15/08)
– Refund offsets, unemployment compensation fraud

See LEGISLATION, FEDERAL, HR 2608*

– Small tax cases, review procedures

See TAX COURT

– TTB strategic plan for FY2007-2012 released, 190:G–6 (10/1/08)

TAX COMPLIANCE

See also TAX GAP
– Exempt entities

See COLLEGES AND UNIVERSITIES; EXEMPT ORGANIZATIONS

– Nonfilers, IRS urged to do more to develop servicewide strategy, TIGTA report, 201:G–3 (10/17/08)
– Underreporting income

– – Automated notices, TIGTA finds most AUR notices correct, some mistakes costly, 211:G–3 (10/31/08)
– – IRS tests soft notice program, 196:G–3 (10/9/08)

TAX COURT

– Electronic service rules amended, 194:K–3 (10/7/08); text of adopted amendments, 194:TaxCore (10/7/08)
– IRS designates calendar administrators for Feb. sessions, 193:K–9 (10/6/08); IRS notice, 193:TaxCore (10/6/08)
– Judges, Morrison took oath of office, 199:K–3 (10/15/08)
– Jurisdiction lacking over liabilities not included in IRS's deficiency notice (T.C.), 192:K–2 (10/3/08); decision text, 192:TaxCore (10/3/08)
– Small tax cases, IRS Chief Counsel outlines procedures for certain cases, 205:K–3 (10/23/08); Notice CC-2009-003 on cases under §6320, 6330, 6015, 205:TaxCore (10/23/08)
– Whistleblower awards, court amends rules, 194:K–3 (10/7/08); text of adopted amendments, 194:TaxCore (10/7/08)

TAX ENFORCEMENT

– Abusive shelters

See TAX SHELTERS

– Foreign tax credit abuses

See FOREIGN TAX CREDIT

– FPAA may not adjust interest of partners, ruling that found transfers to CRUT a sham invalidated (Fed. Cl.), 200:K–1 (10/16/08); decision text, 200:TaxCore (10/16/08)
– Fraud and tax evasion

See TAX FRAUD

– Identity theft strategies

See IDENTITY THEFT

– Innovative programs, global trends, IRS Comm'r Shulman cites at TEI conference, 204:G–1 (10/22/08); prepared remarks, 204:TaxCore (10/22/08)
– International tax schemes, support for terrorism under increased scrutiny, DOJ official says, 210:G–1 (10/30/08)
– IRA abuses, IRS launches major tax compliance study after TIGTA IRA audit, 195:G–4 (10/8/08)
– IRS audits

See TAX AUDITS

– Litigation and increased guidance, IRS Chief Counsel Korb highlights “crowning achievements,” 210:G–5 (10/30/08)
– Refund fraud, TIGTA reports on revenue loss, makes recommendations, 211:G–6 (10/31/08)
– SB/SE enforcement priorities, Comm'r Fink notes, 210:G–2 (10/30/08)
– States likely to boost compliance and enforcement efforts as revenues declining, FTA's Smith says, 201:H–1 (10/17/08)
– Tax haven accounts

See OFFSHORE HAVENS

– Whistleblower awards, Tax Ct. amends rules, 194:K–3 (10/7/08); text of adopted amendments, 194:TaxCore (10/7/08)
– Worker misclassification

See EMPLOYMENT TAXES

TAX EVASION

See TAX FRAUD

TAX EXCLUSIONS

– Health care reform

See HEALTH CARE

– Mortgage debt cancellation

See MORTGAGES

TAX-EXEMPT BONDS

See BONDS, EXEMPT

TAX-EXEMPT ORGANIZATIONS

See EXEMPT ORGANIZATIONS

TAX FORMS

– College compliance questionnaires, Form 14018

See COLLEGES AND UNIVERSITIES

– Electronic filing specifications

See ELECTRONIC FILING

– Exempt groups, Form 990 and e-postcards

See EXEMPT ORGANIZATIONS

– N.Y. stops mailing income tax form packets due to rise in electronic filing, 202:H–1 (10/20/08)
– OMB review of various forms sought, 191:G–3 (10/2/08); 193:G–3 (10/6/08); 201:G–4 (10/17/08)
– Public comment sought on forms, 205:G–7 (10/23/08); 208:G–3 (10/28/08)
– TTB seeks public comment on forms, 209:G–12 (10/29/08)
– Wait for forms at IRS assistance centers could be shortened, TIGTA says, 192:G–2 (10/3/08)

TAX FRAUD

– Abusive shelters

See generally TAX SHELTERS

– Concealed income, 2 charged with $1.9M tax fraud (S.D. Fla.), 194:K–10 (10/7/08)
– Construction firm owner sentenced to prison for underreporting income by $1.6M (M.D. Fla.), 193:K–2 (10/6/08)
– D.C. tax office scam, final defendant pleads guilty (D. Md.), 196:K–1 (10/9/08)
– Employment taxes

– – Employee leasing, 5 companies indicted in alleged $200M payroll fraud (M.D. Fla.), 211:K–2 (10/31/08)
– – Ill. legislator held responsible party for day care center's unpaid federal taxes (7th Cir.), 196:K–1 (10/9/08); decision text, 196:TaxCore (10/9/08)
– – Misclassified workers

See EMPLOYMENT TAXES

– – Nurse staffing agency, former officer sentenced for failing to pay taxes (D. Colo.), 199:K–2 (10/15/08)
– – Payroll services provider fraud, 2 men indicted (N.D. Ala.), 192:K–4 (10/3/08)

– Fla. man pleads guilty to tax conspiracy (S.D. Fla.), 195:K–3 (10/8/08)
– Grocery store owners plead not guilty to charges of filing false federal returns (C.D. Cal.), 190:K–2 (10/1/08)
– Houston restaurant owners plead guilty to filing false federal tax returns (S.D. Tex.), 202:K–2 (10/20/08)
– Impersonating IRS agent, filing fraudulent lien releases, man pleads guilty, DOJ announces, 193:K–9 (10/6/08)
– Prison inmates, fraud prevention

See LEGISLATION, FEDERAL, HR 7082*

– Refund fraud, TIGTA reports on revenue loss, makes recommendations, 211:G–6 (10/31/08)
– Return preparers

– – Bronx man sentenced for preparing false returns (S.D.N.Y.), 195:K–2 (10/8/08)
– – California

– – – Conspiracy to file fraudulent claims, tax preparer pleads guilty (C.D. Cal.), 207:K–9 (10/27/08)
– – – San Diego, federal court permanently bars 2 individuals from preparing returns, 192:K–3 (10/3/08)

– – Florida

– – – DOJ seeks to bar woman and Miami firm from preparing returns, 201:K–2 (10/17/08)
– – – Woman receives prison sentence (S.D. Fla.), 207:K–9 (10/27/08)

– – IRS former official, permanent injunction against preparing federal returns granted (N.D. Ill.), 193:K–1 (10/6/08); DOJ complaint, 193:TaxCore (10/6/08)
– – Minn. tax preparer sentenced to prison for violating injunction barring his practice (D. Minn.), 193:K–3 (10/6/08)
– – Schiff and former associate barred from promoting tax scheme (D. Nev.), 202:K–4 (10/20/08)
– – Woman barred from preparing federal tax returns (E.D. Cal.), 192:K–3 (10/3/08)

– Sentencing of former UBS banker postponed (S.D. Fla.), 197:K–2 (10/10/08)
– Sham trusts, Aegis Co. co-founder sentenced to 18 years for selling tax-avoidance trust packages (N.D. Ill.), 192:K–3 (10/3/08)
– Stock loans, man barred from promoting 90 percent loan tax scheme (N.D. Cal.), 205:K–4 (10/23/08)
– “We the People” schemes, Supreme Ct. declines to hear 1st Amend. appeal (U.S., rev den), 199:K–1 (10/15/08)

TAX GAP

– Higher noncompliance found among those earning $500,000 to $1M and sole proprietors, Univ. of Mich. study shows, 206:G–6 (10/24/08)
– IRS initiatives, new reporting requirements, IRS Comm'r Shulman highlights, 208:G–1 (10/28/08)
– Rental income, GAO report finds more than half of individual taxpayers misreported income, 190:G–1 (10/1/08)
– Statistics for 2001, IRS report shows net misreporting percentages and tax gap estimates for income levels, 209:G–12 (10/29/08); report text, 209:TaxCore (10/29/08)
– Stock basis reporting

See LEGISLATION, FEDERAL, HR 1424*

– Underreported income, third party reporting, tax data sharing discussed at roundtable chaired by Carper (D-Del), 197:G–4 (10/10/08); 7 options discussed at Senate Gov't Affairs panel, 197:TaxCore (10/10/08)

TAX HAVENS

See OFFSHORE HAVENS

TAX LEGISLATION

– Adoption incentives

See LEGISLATION, FEDERAL, HR 6893*

– AMT relief

See LEGISLATION, FEDERAL, HR 1424*

– Aviation taxes

See LEGISLATION, FEDERAL, HR 6984*

– Extenders packages

– – Financial rescue plan

See LEGISLATION, FEDERAL, HR 1424*

– – Rangel (D-NY) bill

See LEGISLATION, FEDERAL, HR 7060

– – Senate engrossed bill

See LEGISLATION, FEDERAL, HR 6049

– Financial rescue plan

See LEGISLATION, FEDERAL, HR 1424*

– IRS discontinues cumulative bulletins on legislation, 193:G–2 (10/6/08); IRS Ann., 193:TaxCore (10/6/08)
– Payroll taxes, certification for PEOs

See LEGISLATION, FEDERAL, HR 7103

– Renewable energy incentives

See LEGISLATION, FEDERAL, HR 1424*, HR 7060

– State tax issues, federal legislation to re-emerge in 111th Congress, 209:G–1 (10/29/08)
– Tax Extenders and Alternative Minimum Tax Relief Act

See EMERGENCY ECONOMIC STABILIZATION ACT

– Unemployment compensation fraud

See LEGISLATION, FEDERAL, HR 2608*

TAX POLICY AND REFORM

– AMT relief

See ALTERNATIVE MINIMUM TAX (AMT)

– Economic stimulus

See ECONOMIC STIMULUS PACKAGE

– Economic stimulus, second package

See ECONOMIC STIMULUS PACKAGE

– EITC expansion

See EARNED INCOME TAX CREDIT (EITC)

– Energy policy

– – Alternative energy

See RENEWABLE ENERGY

– – Chamber of Commerce releases blueprint, 190:G–5 (10/1/08)

– Estate tax relief

See ESTATE TAX

– Financial bailout

See FINANCIAL INDUSTRY STABILIZATION

– Health care reform

See HEALTH CARE

– International issues

See INTERNATIONAL TAX

– Internet commerce

See ELECTRONIC COMMERCE

– McCain (R-Ariz) and Obama (D-Ill) tax plans

See ELECTIONS 2008

– New president's Treasury selections need political savvy, analysts say, 210:GG–1 (10/30/08)
– State taxes

See STATE TAX DEVELOPMENTS

– Tax gap

See TAX GAP

– Wealth surtax, Senate rejects Sanders (I-Vt) amendment to financial bailout package, 191:GG–1 (10/2/08); text, 191:TaxCore (10/2/08)

TAX PRACTICE

– Circular 230 penalties, clear communication top issues at IRPAC meeting, 210:G–7 (10/30/08); IRPAC 2008 report, recommendations, 210:TaxCore (10/30/08); IRS news release, 210:TaxCore (10/30/08)
– Forms and instructions

See TAX FORMS

– Interest rates

See INTEREST RATES

– OPR working on IRM, “sanctions grid” included, Dir. Chessman says, 210:G–14 (10/30/08)
– Patented tax strategies, appellate court rejects patentability of business methods, practitioners respond (Fed. Cir.), 211:K–2 (10/31/08); decision text, 211:TaxCore (10/31/08)
– Retirement plan agents, ERPA certification exam registration begins Oct. 23, 190:G–6 (10/1/08)
– Shelters

See TAX SHELTERS

– Uncertain tax positions, disclosure

See ACCOUNTING

TAX PREPARERS

See RETURN PREPARERS

TAX RETURNS

See also ELECTRONIC FILING
– AMT relief

See ALTERNATIVE MINIMUM TAX (AMT)

– Child-related claims

See CHILDREN

– Disaster areas, filing extensions

See DISASTER RELIEF

– Early passage of extenders, AMT helps IRS prepare for 2009 filing season, W&I Div. official says, 210:G–3 (10/30/08)
– EITC claims

See EARNED INCOME TAX CREDIT (EITC)

– Forms

See TAX FORMS

– Fraud schemes

See TAX FRAUD

– Inflation increases personal exemptions, standard deductions in 2009 tax year, 201:G–1 (10/17/08); IRS news release, 201:TaxCore (10/17/08); Rev. Proc. 2008-66, 201:TaxCore (10/17/08)
– Information reporting

See INFORMATION REPORTING

– IRS volunteer program, TIGTA makes recommends to improve accuracy, 192:G–1 (10/3/08)
– Passthrough entities, filing extensions

See PARTNERSHIPS

– Privacy issues

See PRIVACY

– Rebate checks

See ECONOMIC STIMULUS ACT

– Refund deposits, TIGTA says IRS controls inadequate to minimize fraud and ensure accuracy, 201:G–2 (10/17/08)
– Refund offsets, unemployment compensation fraud

See LEGISLATION, FEDERAL, HR 2608*

– 2008 filing season, TIGTA gives IRS high marks for handling challenges, 211:G–3 (10/31/08)

TAX SHELTERS

– AMCOR partnerships

– – Interest abatement, court lacks jurisdiction over item Tax Ct. found a sham transaction (S.D. Tex.), 202:K–1 (10/20/08); decision text, 202:TaxCore (10/20/08)
– – Tax refund claim, court lacks jurisdiction over partner-level suit (Fed. Cl.), 192:K–1 (10/3/08); decision text, 192:TaxCore (10/3/08)

– Charitable contribution of S corporation stock, court denies summary judgment in KPMG promoted tax strategy (S.D. Miss.), 195:K–1 (10/8/08); decision text, 195:TaxCore (10/8/08)
– Economic substance cases, IRS Chief Counsel Korb calls Countryside LP, Sala setbacks temporary, 202:G–3 (10/20/08)
– FPAA challenge stayed pending appeal of Jade Trading ruling (Fed. Cl.), 201:K–1 (10/17/08); decision text, 201:TaxCore (10/17/08)
– Intermediary companies, Tex. bar group urges IRS to revise guidance on abuses, 203:G–3 (10/21/08); comments on “Midco transactions” under Notice 2008-20, 203:TaxCore (10/21/08)
– LILOs and SILOs, corporate taxpayers interested in IRS settlement offer, Comm'r Shulman says, 204:G–1 (10/22/08); IRS news release on response, 204:TaxCore (10/22/08)
– Offshore tax havens

See OFFSHORE HAVENS

– Partnership losses from foreign exchange digital option transactions, Supreme Ct. denies review of Cemco case, 194:K–1 (10/7/08)
– SILOs, IRS settlement initiative

See LILOs and SILOs, this heading

– Taxpayer privacy, claims against IRS properly dismissed (S.D. Tex.), 193:K–3 (10/6/08); Millennium Marketing Groups rulings, 193:TaxCore (10/6/08); 193:TaxCore (10/6/08)

TAX TREATIES

See also specific countries
– Arbitration guidance should be ready by end of year, LMSB official says, 210:G–1 (10/30/08)
– Collective investment vehicles, NYC bar tax panel urges OECD to count third-state investors in CIV qualification, 203:I–2 (10/21/08)
– Pensions, IRS posts fact sheet on treaty provisions, 191:G–7 (10/2/08); text, 191:TaxCore
– Practitioners address major developments, including U.S.-Canada protocol, OECD model, KPMG Webcast, 197:G–3 (10/10/08)
– Treasury officials hope to have 3 pacts in force by year-end, 202:I–4 (10/20/08)

TAXPAYER ADVOCACY PANELS

– Nov. meetings announced, 194:G–3 (10/7/08); IRS notices, 194:TaxCore (10/7/08)

TECHNOLOGY

– Cyber security solutions, efforts by government, industry, and users needed, IRS official says, 196:G–4 (10/9/08)

TELECOMMUNICATIONS

See also TELEVISION AND RADIO
– Antitrust, Verizon must spin off assets in 22 states before DOJ approves $28B bid for Alltel, 211:A–33 (10/31/08)
– Elections 2008, former FCC chairman and Obama (D-Ill) adviser Hundt says next administration must spur massive investment in technology sector to save nation's failing economy, 211:A–2 (10/31/08)
– Federal tax refunds left unclaimed by businesses due to work, cost, TIGTA says, 197:G–2 (10/10/08)
– Ill. issues guidance on sourcing sales of services, 206:H–2 (10/24/08)
– Internet service

See INTERNET

– Issues facing next president and administration considered, BNA Special Report, 202:C–1 (10/20/08)
– Mass. tax changes

See MASSACHUSETTS

– Migratory birds, environmental groups seeking to reduce collisions with communications towers in Haw. lack jurisdiction to file citizen suit under ESA (9th Cir.), 201:A–37 (10/17/08)
– Policy, Dingell (D-Mich) asks executives of the 3 remaining Bell operating companies for their views on forbearance, retention marketing, fiber deployment, pole attachments, and number portability, 191:A–21 (10/2/08)
– Privacy

– – Claim for liquidated damages under Telephone Consumer Protection Act constitutes claim for penalty and cannot be assigned under state law (U.S., rev den), 194:A–4 (10/7/08)
– – Warrantless surveillance program, Congress and Bush admin. overstepped constitutional authority in making retroactive liability protection to firms that participated, groups say (N.D. Cal.), 203:A–16 (10/21/08)

– Small and rural carriers appeal to Congress to stop proposed plan to set new, flat terminating rate for all types of calls and data, 191:A–13 (10/2/08)
– State tax issues, federal legislation to re-emerge in 111th Congress, 209:G–1 (10/29/08)
– Universal service fund

– – Auditing process, bipartisan group of 46 House members complains to FCC about contractors' poor quality and handling, 194:A–17 (10/7/08)
– – Major overhaul of system and intercarrier compensation regime proposed by FCC Chrm. Martin, 200:A–12 (10/16/08); state regulators petition FCC for more time to review ramifications of proposal, 204:A–19 (10/22/08); AT&T supports Martin's proposal, 205:A–18 (10/23/08); clarification of 205:A-18, 206:A–34 (10/24/08); FCC Comm'r Tate inclined to support proposal, 207:A–16 (10/27/08); FCC receives latest in series of conflicting messages about whether to move forward with overhaul, 209:A–13 (10/29/08); 2 organizations representing small and rural carriers voice support with certain negotiated changes, 210:A–1 (10/30/08); Barton (R-Tex) urges FCC to slow down and reconsider proceeding, 211:A–13 (10/31/08)

– Unsolicited e-mail

See ELECTRONIC COMMERCE, subheading: Cybersecurity

– Voice over Internet Protocol (VoIP)

See INTERNET

– Wireless services

– – E-911 upgrades, NTIA proposes grant program to assist states, 193:A–18 (10/6/08)
– – Election campaigns increasingly use wireless technologies and applications to appeal to potential voters, panel of campaign organizers says, 199:A–19 (10/15/08)
– – Free, national wireless network, FCC releases report from engineers finding little or no interference problem with advanced wireless services operations in 2155-2180 MHz spectrum band, 198:A–16 (10/14/08); report fails to satisfy major wireless carriers, 203:A–5 (10/21/08)

– Wiring located behind sheet rock in multi-dwelling units, review of FCC order easing access denied (D.C. Cir.), 206:A–13 (10/24/08)

TELEVISION AND RADIO

– Blocking technology for video programming

See LEGISLATION, FEDERAL, S 602

– Digital TV transition

– – Coupon program may not be adequately funded, FCC Chrm. Martin tells House Energy and Commerce Comm., 196:A–6 (10/9/08); Dingell (D-Mich) and Markey (D-Mass) continue to press NTIA for answers on funding, 204:A–15 (10/22/08)
– – NTIA's Baker outlines agency's new campaign to get consumers to act early in preparation, 190:A–2 (10/1/08)

– Low-power community TV station coalition calls on FCC to move forward on new rules that would allow them to upgrade to full-power status that is opposed by cable operators, 198:A–10 (10/14/08); Chrm. Martin pulls from agenda, 199:A–13 (10/15/08); Martin criticizes colleagues for denying low-power community opportunity to advance, 201:A–15 (10/17/08)
– “Propaganda” sponsored by DOD to try to build support for war, FCC confirms it is investigating military analysts who appeared on TV and radio, 195:A–14 (10/8/08)
– Vacant broadcast spectrum, known as “white spaces,” FCC Chrm. Martin circulates proposed order to allow unlicensed devices to operate, 200:A–22 (10/16/08); supporters of use of white spaces praise FCC technical report, 201:A–12 (10/17/08); Microsoft urges FCC vote as broadcasters ask for more time to review testing data, 208:A–11 (10/28/08); Google and Microsoft battle broadcasters over bandwidth, BNA Special Report, 209:C–1 (10/29/08); broadcasters file FOIA request with FCC to determine whether engineers' report followed peer review process, 211:A–21 (10/31/08)
– Wiring located behind sheet rock in multi-dwelling units, review of FCC order easing access denied (D.C. Cir.), 206:A–13 (10/24/08)

TELEVISIONS AND RADIO

– Va., broadcasting computer equipment and services exempt from tax, 194:H–1 (10/7/08)

TEXAS

– Houston Community College trustees lower property tax rate to help in difficult economic climate, 210:H–2 (10/30/08)
– Hurricane Ike

– – Benefit plan funding, filing deadlines, IRS outlines relief, 192:G–7 (10/3/08); IRS Notice 2008-87, 192:TaxCore (10/3/08)
– – Houston area victims allowed to pay property tax in installments, 193:H–1 (10/6/08)

– School districts set elections on property tax rate increases, 201:H–3 (10/17/08)
– Stormwater discharges, management of system in Dallas (U.S., rev den), 199:A–13 (10/15/08)

TEXTILES AND APPAREL

– China

See CHINA

– Cotton subsidies imposed by U.S., U.S. and Brazil agree on appointment of 2 replacement members for WTO arbitration panel to determine trade sanctions, 202:A–1 (10/20/08)

THAILAND

– Cigarettes, Philippines to seek WTO ruling on taxation of imports, 195:I–1 (10/8/08)

TOBACCO INDUSTRY

– “Light” or “lowered tar” cigarettes, does Federal Cigarette Labeling and Advertising Act preempt state law fraudulent misrepresentation accusations against manufacturers (U.S., oral arg), 194:A–32 (10/7/08)
– N.H. cigarette tax hike takes effect, 201:H–2 (10/17/08)
– Tax evasion, federal grand jury indicts 8 individuals and 3 companies (D. Kan.), 203:K–2 (10/21/08); indictment, 203:TaxCore (10/21/08)

TOXIC SUBSTANCES

– Bisphenol A

– – FDA draft assessment on food contact applications omitted studies it should have considered, failed to adequately access exposure, and erred in its calculation of dose that would not cause harm, advisers say, 210:A–22 (10/30/08)
– – Natl. Toxicology Program and Natl. Institute of Environmental Health Sciences seek information to help government shape research and testing activities, 204:A–10 (10/22/08)

– Branched alkyl amines cluster, EPA places high priority on obtaining health and ecotoxicity data, 201:A–20 (10/17/08)
– Carcinogenicity

See CANCER AND CARCINOGENS

– Damages to natural resources from release of hazardous substances on public lands, Interior Dep't issues final rule for assessing, 198:A–20 (10/14/08)
– DOD will use set of principles endorsed by state governmental regulators to help guide military officials dealing with emerging contaminants, department official says, 196:A–5 (10/9/08)
– Electronic and electrical equipment sold in Europe, ASTM Intl. committee approves first test method to measure chromium, bromine, cadmium, mercury, and lead in plastic materials, 190:A–6 (10/1/08)
– Emergency Planning and Community Right-to-Know Act, EPA announces changes to standards on thresholds, mixtures, and forms, 202:A–20 (10/20/08); EPA final rule makes minor changes, industry representatives say, 206:A–32 (10/24/08)
– Health or ecological risks, EPA approach to set priorities has numerous shortcomings, agency advisory panel says, 206:A–33 (10/24/08)
– High-production volume risk-based priority system, of 48 chemicals that EPA has analyzed, 5 should be categorized as “medium priority” for obtaining aquatic and other data to understand environmental risks, 191:A–22 (10/2/08)
– Human exposure, EPA to establish new formal ethical and scientific guidelines for studies, and cancels 2 pesticide projects that could have harmed infants and children, 192:A–28 (10/3/08)
– Mercury

– – Prohibiting export of surplus mercury in elemental form

See LEGISLATION, FEDERAL, S 906*

– – Threats to human health and environment, UN negotiators meeting in Kenya to chart way forward fail to agree on plan, 199:A–29 (10/15/08)

– Nanomaterials

See NANOTECHNOLOGY

– Perchlorates in drinking water, EPA reaches “preliminary determination” not to regulate, 193:A–23 (10/6/08); final toxicological profile cites risks to fetuses and young children, 200:A–9 (10/16/08)
– Perfluorooctanoic acid (PFOA)

– – DuPont facility in Parkersburg, W.Va., people living near or working at have much higher levels of PFOA in their blood than do U.S. residents on average, study finds (W. Va. Cir. Ct.), 200:A–21 (10/16/08)
– – Substitutes for critical uses, DOD satisfied that manufacturers are developing, deputy director for emerging contaminants says, 194:A–27 (10/7/08); EPA receives more than 100 premanufacture notices, 198:A–14 (10/14/08)

– Persistent organic pollutants (POPs), scientific experts agree to add 4 additional chemicals to Stockholm Convention, 202:A–19 (10/20/08)
– Premanufacture notice fees, EPA switches to U.S. Bank in St. Louis for payment submission, 201:A–15 (10/17/08)
– Superfund sites

See SUPERFUND

– Sustainable production center launches database of state and local chemical policies, 202:A–21 (10/20/08)
– Testing, 3 industrial chemicals, a naturally occurring chemical, and a pesticide among substances nominated by Natl. Toxicology Program, 192:A–28 (10/3/08)
– Top 10 pollution threats to human health listed in report by 2 international groups, 205:A–28 (10/23/08)
– Transport

See TRANSPORTATION

– Waste

See HAZARDOUS WASTE

TRADE OR BUSINESS EXPENSES

– Executive pay

See EXECUTIVE COMPENSATION

– Government settlements issue removed from Tier 1 status, 208:G–5 (10/28/08); LMSB directive, 208:TaxCore (10/28/08)
– Health insurer WellPoint may not deduct payments made to resolve state charitable trust litigation (T.C.), 208:K–1 (10/28/08); decision text, 208:TaxCore (10/28/08)
– Sales-based royalties, Treasury drafting guidance for early 2009, 211:G–8 (10/31/08)

TRADE REPRESENTATIVE, U.S. (USTR)

– Europe and Middle East assistant USTR, Wilson promoted, 207:A–12 (10/27/08)
– Market Access and Industrial Competitiveness Office assistant USTR, Sanford promoted, 207:A–12 (10/27/08)
– Office reorganizations announced by USTR Schwab, 207:A–12 (10/27/08)

TRANSFER PRICING

– Accounting disclosures, firms headquartered abroad report pricing disputes in Sept. FIN 48 filings, 206:I–1 (10/24/08); IRS observing filing issues, convergence to IFRS, 210:G–10 (10/30/08)
– Advance pricing agreements, IRS completes 22 APAs in latest quarter, 198:G–1 (10/14/08); 4th quarter FY2008 report, 198:TaxCore (10/14/08)
– Audit delays caused by tiered issues abating, IRS officials say, Interview, 190:J–1 (10/1/08)
– Brazil, practitioners note challenges of operating in Brazil, tax agency relaxes barriers to disputing profit margins, 205:I–2 (10/23/08)
– Cost-sharing rules, Treasury's Mundaca says revised rules much changed, release expected this year, 202:G–3 (10/20/08)
– GlaxoSmithKline official discusses settlement with IRS, GSK commitment to remain in UK, 201:I–4 (10/17/08)
– Multicountry audits increase with bilateral information exchange activities, practitioners say, 198:I–1 (10/14/08)
– Reorganizations draft not aimed at abusive transactions, OECD official says, 205:I–6 (10/23/08); practitioners review OECD discussion draft, Viewpoint, 210:J–1 (10/30/08)
– Service charges, officials from Merck, Citigroup, and Canadian clothing firm tackle questions on documentation, accounting, 204:I–3 (10/22/08)
– State taxes, more assessments based on reports by transfer pricing experts, BNA Analysis & Perspective, 204:J–1 (10/22/08)

TRANSPORTATION

– Active transportation, increasing bicycling and walking as alternative to driving would provide number of transportation, energy, environment, and public health benefits, report says, 203:A–5 (10/21/08)
– Airlines

See AIR TRANSPORTATION

– American Ass'n of State Highway and Transportation Officials president Biehler identifies priorities for 2009, 204:A–7 (10/22/08); AASHTO adopts proposal for 2009 surface transportation policy rewrite calling for $545B in spending over 6 years, 205:A–9 (10/23/08)
– Automobiles

See MOTOR VEHICLES

– Buses and trucks

See MOTOR CARRIERS

– Congestion Mitigation and Air Quality Improvement Program, FHWA issues final guidance to implement, 205:A–11 (10/23/08)
– Environmental review of transportation projects, state officials in Alaska to act in place of FHWA for determining whether projects may be categorically excluded under MOU, 199:A–4 (10/15/08)
– Fla. Dep't of Transportation to award nearly $1.8B contract to Spanish-led international business group, ACS Infrastructure, to design, build, operate, and maintain 10.5-mile segment of I-595, 209:A–4 (10/29/08)
– Gasoline and diesel fuel

See FUEL TAXES

– Hazardous materials

– – Battery and shipping industry representatives tell PHMSA they appreciate effort to streamline regulations on transport, but they object to parts of recent proposed rule, 190:A–18 (10/1/08)
– – Electronic manifest system to track transport of hazardous waste

See LEGISLATION, FEDERAL, S 3109

– – Pipelines

See PIPELINES

– – Safe havens for truck drivers to use while transmitting explosives, efforts to establish nationwide network will likely meet with stiff opposition, speakers say in response to DOT proposed rule, 192:A–19 (10/3/08)
– – Undeclared materials, DOT proposes rule allowing inspectors to open and detain suspicious packages in transport, 191:A–31 (10/2/08)

– Infrastructure spending

See ECONOMIC STIMULUS PACKAGE

– Leasing toll roads and bridges

– – IRS seeks comment on many issues, 211:G–2 (10/31/08); text of REG-130342-08, 211:L–1 (10/31/08)
– – Pa. Turnpike, consortium drops $12.8B offer to lease, 190:A–19 (10/1/08)

– Mass., Boston's Big Dig project, 2 former managers of McCourt Construction that admitted defrauding project of $300K sentenced for conspiring to submit false bills (D. Mass.), 201:A–32 (10/17/08)
– Trains

See RAILROADS

– Trucking

See MOTOR CARRIERS

– Vehicle miles traveled (VMT), July, FHWA report, 191:A–3 (10/2/08); Aug., 208:A–4 (10/28/08)

TRANSPORTATION DEPARTMENT (DOT)

– NHTSA administrator, Bush to nominate Kelly, 190:A–16 (10/1/08)

TRAVEL AND TOURISM

– Comprehensive strategies needed to improve competitiveness and environmental sustainability, OECD panel says, 199:A–7 (10/15/08)

TREASURY DEPARTMENT

– Personnel

– – Attorney-adviser Countryman departing Treasury by end of Oct., 194:G–7 (10/7/08)
– – Kashkari named to head Financial Stability Office, 194:G–7 (10/7/08)
– – New president's Treasury selections need political savvy, analysts say, 210:GG–1 (10/30/08)
– – Senior counsel Bowers rejoins Fulbright & Jaworski, 194:G–7 (10/7/08)

– Troubled Asset Relief Program (TARP)

See FINANCIAL INDUSTRY STABILIZATION

– TTB strategic plan for FY2007-2012 released, 190:G–6 (10/1/08)

TREATIES

See TAX TREATIES

TROUBLED ASSET RELIEF PROGRAM (TARP)

See FINANCIAL INDUSTRY STABILIZATION

TRUCKS AND BUSES

See MOTOR CARRIERS

TRUSTS

– Estate trustee reasonably relied on trust's terms, no fiduciary breach (8th Cir.), 191:K–1 (10/2/08); decision text, 191:TaxCore (10/2/08)
– Passive loss rules and other guidance, IRS officials respond to AICPA requests, 211:G–7 (10/31/08)
– Sham trusts

See TAX FRAUD

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