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INDEX
Nos. 60-101
April 1 -- May 29, 2009

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

    TAIWAN
      – Computer industry, Japanese government plans to extend financial aid to planned chip joint venture between Elpida and Taiwan Memory Corp. in potentially protectionist move, 73:A–3 (4/20/09)
      – Government Procurement Agreement of WTO, Taiwan legislature approves country's accession, 93:A–7 (5/18/09)
      – Individual income tax rates lowered, company rate set at 20 percent, 83:I–1 (5/4/09)
      – Online copyright infringement, Taiwan adopts “3 strikes” approach to counter, 76:A–4 (4/23/09)
      – Tax liability calculation, burden shifts to government, privacy protections enacted in new law, 82:I–2 (5/1/09)
      – Tax payments, Taiwan to end service fee charged at convenience stores, 71:I–4 (4/16/09)
      – Tobacco tax, Taiwan to increase surcharge to fund health care, 70:I–3 (4/15/09)
    TAJIKISTAN
      – President calls for cuts to VAT, corporate profit tax to jump-start economy, 71:I–2 (4/16/09)
    TARP
    TAX
    TAX ADMINISTRATION
      See also INTERNAL REVENUE SERVICE (IRS)
      – Collection
      – Compliance programs
      – Computer configuration settings, IRS slow to implement federal mandate, TIGTA audit finds, 64:G–2 (4/7/09)
      – Customer service
        – – CERCA panel concerned about IRS service to tax services industry, 82:G–5 (5/1/09)
        – – International taxpayers, IRS mulls creation of toll-free phone access, 72:G–4 (4/17/09)
        – – IRS Oversight Bd. report critical of drop in toll-free telephone service, antiquated technology systems, 70:G–6 (4/15/09); report to Congress, 70:TaxCore (4/15/09)
        – – Low-income taxpayer clinic grants awarded, 75:G–8 (4/22/09); IRS news release, with list, 75:TaxCore (4/22/09); 2010 grant application process begins, 98:G–8 (5/26/09); IRS notice of availability of 2010 grant applications, 98:TaxCore (5/26/09); IRS news release, 98:TaxCore (5/26/09)
        – – Taxpayer assistance centers, IRS could improve TAC information systems, TIGTA says, 92:G–1 (5/15/09)
      – Direct deposits, Treasury urges recipients of federal benefits to sign up, 67:G–6 (4/10/09)
      – Disposing of sensitive IRS documents, TIGTA report recommends improvements, 97:G–1 (5/22/09)
      – Dispute resolution, fast-track settlement program for exempt groups off to slow start, IRS officials say, 66:G–4 (4/9/09)
      – Emergency preparedness, GAO urges additional IRS planning, drills, 89:G–14 (5/12/09)
      – Enforcement
      – Examinations
      – FOIA disclosures
      – FY2010 budget would give TIGTA $149M for employee, infrastructure study, 87:GG–2 (5/8/09)
      – Guidance documents, IRS seeks public comment on Notices, 93:G–3 (5/18/09)
      – IRS e-mail authentication secure, Online Trust Alliance says, 71:G–5 (4/16/09)
      – ITINs, more controls needed to ensure proper use of taxpayer ID numbers, TIGTA says, 72:G–1 (4/17/09)
      – Legal advice, e-mail with informal advice, Chief Counsel releases CCAs, 63:K–2 (4/6/09); 68:K–3 (4/13/09); 73:K–4 (4/20/09); 78:K–3 (4/27/09); 88:K–4 (5/11/09); 93:K–3 (5/18/09)
      – Privacy issues
      – Regulations
        – – International tax guidance update, IRS, Treasury officials address ALI-ABA forum, 63:G–8 (4/6/09); ABA tax section, 88:G–8 (5/11/09)
        – – IRS seeks public comment, 61:G–2 (4/2/09); 61:G–3 (4/2/09); 66:G–5 (4/9/09); 69:G–6 (4/14/09); 81:G–2 (4/30/09)
        – – IRS seeks public comment on various regulations, 93:G–2 (5/18/09); 101:G–2 (5/29/09)
        – – OMB review of various rules sought, 74:G–6 (4/21/09); 86:G–8 (5/7/09); 98:G–1 (5/26/09)
        – – Preemption of state laws, Obama limits regulatory statements, seeks review of past 10 years, 97:G–11 (5/22/09); White House memorandum, 97:TaxCore (5/22/09)
        – – Priority guidance, IRS and Treasury request public input for 2009-2010 guidance plan, 84:G–1 (5/5/09); IRS Notice, 84:TaxCore (5/5/09)
        – – Semiannual regulatory agenda, Treasury posts online, 89:G–13 (5/12/09)
        – – Targeted guidance, to clarify key questions, helps government and investors deal with unprecedented situations, IRS official says, 82:G–4 (5/1/09)
      – Return filing
      – Revenue Procedures
        – – IRS seeking public comment, 101:G–2 (5/29/09)
        – – OMB review sought, 98:G–1 (5/26/09)
      – Statistics
        – – Advance pricing agreements completed
        – – Corporations
          – – – Audits in FY2008
          – – – IRS updates 2006 report with tables, 89:G–13 (5/12/09)
        – – Effective federal tax rate, CBO updates historical data, 64:G–4 (4/7/09); report, 64:TaxCore (4/7/09)
        – – Foreign persons' U.S. income, tax year 2006 data available, 75:G–8 (4/22/09)
        – – IRS budget proposes additional funding for SOI, 89:G–14 (5/12/09)
        – – State data, IRS adds FY2008 information on Web site, 89:G–13 (5/12/09)
        – – State revenue reports
      – Taxpayer advocacy panels
      – 2008 rebates
      – 2009 filing season
    TAX AUDITS
      – Childcare providers, IRS posts audit technique guide, 73:G–4 (4/20/09); text, 73:TaxCore (4/20/09)
      – Church probe, IRS may not appeal right of EO exam director to start inquiries, 65:G–4 (4/8/09); IRS working on solution, ABA tax section told, 88:G–11 (5/11/09)
      – Companies in tight economy concerned over tax audits, cash flow, new regulations, KPMG survey finds, 67:G–1 (4/10/09)
      – Correspondence audit process gives taxpayers insufficient attention, Natl. Taxpayer Advocate Olson says, 90:G–6 (5/13/09)
      – Energy projects using gasification, advance coal, IRS issues examiner guidance for §45A, §45B credits, 89:G–14 (5/12/09); audit technique guide, 89:TaxCore (5/12/09)
      – Financial services firms, IRS allocated only 15 percent of agents to audits in FY2008, TRAC says, 63:G–5 (4/6/09); TRAC criticizes audit rate for large financial services firms, IRS responds, 67:G–3 (4/10/09)
      – Foreign earnings, IRS instructs agents on repatriation cases involving transfer pricing, 100:G–2 (5/28/09); LMSB directive on Tier I issue, 100:TaxCore (5/28/09)
      – Foreign tax credits
      – Large corporations, audit rates dropped in 2008, IRS Oversight Bd. reports cites need for efficiency, 70:G–6 (4/15/09)
      – Pinnacle Airlines agrees to pay $3M to settle income tax issues, SEC filing, 63:G–5 (4/6/09)
      – Retail industry, audit guide posted on IRS Website, 91:G–6 (5/14/09); text, 91:TaxCore (5/14/09)
      – Transfer pricing, IRS needs more risk assessment tools, Deputy Comm'r Shott reports advisory council findings, 68:G–2 (4/13/09)
      – Withholding agent exams to start soon, IRS official tells workshop, 98:G–4 (5/26/09); foreign withholding designated as Tier I compliance issue, 99:G–3 (5/27/09)
    TAX COLLECTION
      – Bankruptcy cases
      – Bribing IRS official, conviction vacated over jury instructions on entrapment (5th Cir.), 72:K–3 (4/17/09); decision text, 72:TaxCore (4/17/09)
      – Collectible status of liability, TAS officer says financial data from taxpayer is key, 87:G–5 (5/8/09)
      – Collection due process, Appeals officer in subsequent hearings, IRS explains adherence, nonacquiescence in Cox ruling, 88:K–3 (5/11/09); AOD 2009-01, 88:TaxCore (5/11/09)
      – Credit card payments, RBS WorldPay confirms IRS contract award, expects recertification after security breach, 78:G–1 (4/27/09)
      – Electronic payment options, installment agreements, IRS issues reminder, 67:G–6 (4/10/09); news release, 67:TaxCore (4/10/09)
      – Employment tax penalties proper although taxpayer did not receiving assessment notice (T.C.), 86:K–3 (5/7/09); decision text, 86:TaxCore (5/7/09)
      – Failure to pay
        – – Payroll taxes
        – – Penalty not consistently assessed, IRS losing interest revenue, TIGTA reports, 62:G–1 (4/3/09)
      – FY2010 budget plan would increase collections from federal contractors, fund enforcement, 87:GG–1 (5/8/09)
      – Innocent spouse relief, §6015(f) appeals
      – Levies
        – – Limited liability company, IRS may proceed with collection from sole LLC member (T.C.), 60:K–2 (4/1/09); decision text, 60:TaxCore (4/1/09)
        – – Taxpayer rights being protected when IRS issues levies, TIGTA says, 92:G–1 (5/15/09)
      – Lien foreclosure, notice and procedural review proper (U.S., rev den), 94:K–1 (5/19/09)
      – Limitations periods extended to 6 years where couple omitted gross income from joint returns (9th Cir.), 61:K–1 (4/2/09); decision text, 61:TaxCore (4/2/09)
      – Low-income taxpayers, screening process will filter out Social Security seizures, Natl. Taxpayer Advocate Olson says, 87:G–5 (5/8/09)
      – Offer-in-compromise agreements
        See LEGISLATION, FEDERAL, HR 2343
      – Private debt collection, IRS informs taxpayers cases are will continue in-house, 61:G–11 (4/2/09)
      – State income tax debt, federal offset
        See LEGISLATION, FEDERAL, HR 2303
      – TARP recipients
      – Withholding
    TAX COMPLIANCE
      See also TAX GAP
      – EITC errors
      – Exempt entities
      – Foreign financial accounts, disclosure
      – Foreign investors
      – Fuel excise tax compliance program needs improvement, TIGTA says, 68:G–1 (4/13/09)
      – International tax compliance strategy, IRS posts on Web site, 74:G–1 (4/21/09)
      – Living abroad, IRS announces special section of Web site, new brochure, 61:G–10 (4/2/09); IRS considers setting up toll-free phone access, 72:G–4 (4/17/09)
      – Market segment understanding, IRS expands MSU program to industries where tipping is customary, 92:G–6 (5/15/09)
      – Offshore assets, disclosing
      – Return preparer liability
      – Small businesses, IRS balancing enforcement, service, Comm'r Shulman testifies, 61:G–5 (4/2/09); prepared remarks for House panel hearing, 61:TaxCore (4/2/09)
      – TARP recipients
    TAX COURT
      – Attorneys' fees “incurred,” despite payment by third party (9th Cir.), 91:K–2 (5/14/09); decision text, 91:TaxCore (5/14/09)
      – Burden of production for §6654 addition to tax, IRS outlines litigating position, 88:K–3 (5/11/09); Notice CC-2009-014, 88:TaxCore (5/11/09)
      – Electronic filing pilot program, IRS attorneys barred from using until equipment and protocols set, 88:K–8 (5/11/09); Notice CC-2009-015, 88:TaxCore (5/11/09)
      – Expert witnesses, trial advocacy, U.S. and Canadian tax court judges offer perspectives, TEI conference, 60:I–5 (4/1/09)
      – Innocent spouse relief
        – – Court to use de novo standard of review in §6015(f) appeals (T.C.), 77:K–2 (4/24/09); decision text, 77:TaxCore (4/24/09)
        – – 2-year limitations period for filing claim invalid under §6015(f) (T.C.), 65:K–1 (4/8/09); decision text, 65:TaxCore (4/8/09); court again finds Treasury interpretation impermissible, 69:K–1 (4/14/09); decision text, 69:TaxCore (4/14/09); Chief Counsel instructs attorneys on motions after Lantz ruling, 83:K–2 (5/4/09); Notice CC-2009-012, 83:TaxCore (5/4/09)
      – Introductory video on court's Web site, 101:K–4 (5/29/09)
      – Practice rules, ongoing eAccess advances, Chief Judge Colvin outlines to ABA tax section, 91:K–2 (5/14/09); tax section endorses Court's efforts to modify rules, 100:K–2 (5/28/09); comment letter, 100:TaxCore (5/28/09)
    TAX CREDITS
    TAX ENFORCEMENT
      See also TAX AUDITS
      – Abusive shelters
      – Armed escorts, IRS tells how agents request, 87:G–6 (5/8/09); SB/SE interim guidance, 87:TaxCore (5/8/09)
      – Bank qualified intermediaries
      – Criminal investigations
        – – IRS key performance measures down, TIGTA finds, 69:G–1 (4/14/09)
        – – Sending public message a factor in prosecution decisions, CI and DOJ officials tell ABA, 89:G–12 (5/12/09)
      – Foreign banks, government to seek summonses against additional banks, 79:G–1 (4/28/09)
      – Fraud and tax evasion
      – FY2008, DOJ highlights tax enforcement results, 69:K–1 (4/14/09); DOJ release, 69:TaxCore (4/14/09)
      – FY2010 budget seeks almost $5B for tax enforcement, $890M for enhanced enforcement activities, 87:GG–2 (5/8/09); DOJ seeks $2.9M to fund “Operation National Tax Defier,” 87:GG–2 (5/8/09); IRS Comm'r Shulman urges passage of Obama budget, discusses compliance programs, 95:G–2 (5/20/09); Treasury Sec'y Geithner tells House appropriators enforcement is administration's top tax priority, 97:G–5 (5/22/09)
      – International cooperation increasing
        – – JITSIC expands beyond tax shelters, Australian and Chinese approaches illustrative, Viewpoint, 83:J–1 (5/4/09)
        – – Tax haven accounts
        – – Tax information sharing programs discussed at ABA tax section meeting, 90:G–6 (5/13/09)
      – International hybrid instrument transactions, IRS moves Tier 1 issue to monitoring status, 99:G–6 (5/27/09); LMSB industry director directive, 99:TaxCore (5/27/09)
      – International specialists would grow by 1,500 under FY2009 budget and FY2010 request, 99:G–1 (5/27/09)
      – IRS audits
      – IRS strategic plan unveiled, focus on service, enforcement, 80:G–6 (4/29/09); Oversight Bd. praises plan, 82:G–2 (5/1/09); news release, 82:TaxCore (5/1/09)
      – Seizure and sale of assets, convicted tax evader's damage claim against government dismissed (W.D. Pa.), 93:K–1 (5/18/09); decision text, 93:TaxCore (5/18/09)
      – Swiss bank summonses
      – Tax gap efforts
      – Tax haven accounts
    TAX EVASION
    TAX EXCLUSIONS
    TAX-EXEMPT ORGANIZATIONS
    TAX FORMS
      – Employment tax corrections, new “X” forms available, 81:G–7 (4/30/09); IRS official says Form 941-X guidance to provide examples, 90:G–5 (5/13/09)
      – Estates and trusts, IRS posts corrected 2008 Schedule K-1 on Web site, 80:G–7 (4/29/09)
      – Exempt organizations, Form 990
      – Expatriates, 2008 Form 8854 available on IRS Web site, 92:G–6 (5/15/09)
      – Form 8453-OL, CERCA panel expresses concern about elimination, 82:G–5 (5/1/09)
      – Individual income tax, public comment sought on all forms, schedules, used by individuals, 75:G–1 (4/22/09); IRS notice, 75:TaxCore (4/22/09)
      – IRS corrects various tax forms, revises Pub. 531 on tip reporting, 69:G–2 (4/14/09)
      – OMB review of various forms sought, 74:G–6 (4/21/09); 77:G–5 (4/24/09); 79:G–6 (4/28/09); 86:G–8 (5/7/09); 98:G–1 (5/26/09); 101:G–5 (5/29/09)
      – Partnerships, IRS updates FAQ on Form 1065, 65:G–6 (4/8/09)
      – Public comment sought on forms, 61:G–2 (4/2/09); 61:G–3 (4/2/09); 66:G–5 (4/9/09); 69:G–6 (4/14/09); 81:G–2 (4/30/09); 91:G–5 (5/14/09); 93:G–2 (5/18/09); 93:G–3 (5/18/09); 101:G–2 (5/29/09)
      – TTB excise tax form, OMB review sought, 70:G–12 (4/15/09)
      – Updates, IRS posts for tax forms, form instructions, other tax products, 75:G–1 (4/22/09)
    TAX FRAUD
      – Abusive shelters
      – Accounting firm partner indicted for assisting client evade income taxes (D.N.J.), 61:K–4 (4/2/09)
      – Conn. preparers
        – – Bloomfield preparer barred from preparing federal returns (D. Conn.), 73:K–4 (4/20/09)
        – – Meriden preparer barred for falsifying expenses (D. Conn.), 92:K–3 (5/15/09)
        – – Wethersfield father and daughter barred from preparing returns (D. Conn.), 92:K–3 (5/15/09)
      – Customer list, promoter of tax avoidance package must disclose (7th Cir.), 64:K–1 (4/7/09); decision text, 64:TaxCore (4/7/09)
      – “Dirty dozen” scams, IRS issues annual list, includes abusive offshore transactions, 69:G–1 (4/14/09); news release, 69:TaxCore (4/14/09)
      – EITC claims, report finds fraud prevalent, 70:G–12 (4/15/09)
      – Fla. preparers
        – – Jacksonville preparer indicted on fraud charges (M.D. Fla.), 94:K–5 (5/19/09)
        – – Miami preparer pleads guilty in false refund scheme (S.D. Fla.), 93:K–4 (5/18/09)
        – – Naples preparer pleads guilty for false returns (M.D. Fla.), 95:K–5 (5/20/09)
        – – Port Richey preparer shut down (M.D. Fla.), 100:K–4 (5/28/09)
        – – Tampa preparer barred from promoting schemes (M.D. Fla.), 86:K–4 (5/7/09)
      – Foreign accounts
      – Fuel credits, individual pleads guilty to tax fraud scheme (M.D. Fla.), 74:K–4 (4/21/09)
      – Identity theft cases
      – Improper payments a top problem at IRS, GAO tells Homeland Security panel, 77:G–5 (4/24/09)
      – IRS agent agrees to plead guilty to filing false return (C.D. Cal.), 60:K–4 (4/1/09)
      – Like-kind exchange transaction structured to avoid tax (T.C.), 60:K–3 (4/1/09); decision text, 60:TaxCore (4/1/09)
      – Methane sales from landfills, DOJ seeks to enjoin promotion of scam involving income tax credits (M.D. Fla.), 62:K–2 (4/3/09); text of complaint, 62:TaxCore (4/3/09)
      – “Operation National Tax Defier,” DOJ seeks $2.9M to fund, 87:GG–2 (5/8/09)
      – Payroll tax avoidance
      – Return preparers
        – – Bronx preparer indicted for false returns (S.D.N.Y.), 69:K–3 (4/14/09)
        – – Conn. cases
          See Conn. preparers, this heading
        – – Criminal charges brought against couple for cashing others' refund checks (E.D. Cal.), 81:K–2 (4/30/09)
        – – Dallas, 2 preparers barred from practice (N.D. Tex.), 92:K–3 (5/15/09)
        – – Fla. cases
          See Fla. preparers, this heading
        – – Ill. preparers, firm barred from preparing tax returns, 2 cases (N.D. Ill.), 68:K–2 (4/13/09)
        – – Lucky's barred from preparing tax returns (N.D. Tex.), 76:K–2 (4/23/09)
        – – Md. disbarred attorney enters guilty plea (D. Md.), 69:K–3 (4/14/09)
        – – MIDAS, gold mining tax deduction scheme, promotion barred (W.D. Wash.), 86:K–4 (5/7/09)
        – – Stealing from clients, Queens tax preparer arrested (S.D.N.Y.), 78:K–5 (4/27/09)
      – Russian arrested for stealing U.S. refunds through Web sites similar to Free File Program (S.D. Cal.), 83:K–3 (5/4/09); text of indictment, 83:TaxCore (5/4/09)
      – San Francisco real estate developer pleads guilty to filing false return (N.D. Cal.), 94:K–4 (5/19/09)
      – Sentencing
        – – Author, company CEO sentenced for tax crimes (N.D. Cal.), 83:K–5 (5/4/09)
        – – Below guidelines sentence upheld, en banc decision (3rd Cir.), 73:K–2 (4/20/09); decision text, 73:TaxCore (4/20/09)
        – – Fuel tax evasion results in prison sentence for Houston fuel distributor (S.D. Tex.), 93:K–1 (5/18/09)
        – – GlobeTel former CFO sentenced to prison for failing to report stock compensation paid corporate officers (S.D. Fla.), 88:K–7 (5/11/09)
        – – Little Rock attorney sentenced to prison (E.D. Ark.), 71:K–6 (4/16/09)
        – – Payroll tax scheme, Fla. businessman given 22 year sentence (M.D. Fla.), 100:K–2 (5/28/09)
      – Sham business trusts, Tampa men arrested for promoting (M.D. Fla.), 88:K–7 (5/11/09)
      – Silver eagle coins and trusts, conviction and sentence of couple involved in tax scheme upheld (8th Cir.), 63:K–1 (4/6/09); decision text, 63:TaxCore (4/6/09)
      – Swiss bank UBS
      – Tax defier convicted for various tax crimes (S.D. Miss.), 68:K–6 (4/13/09)
    TAX GAP
      See also TAX COMPLIANCE
      – Credit card transactions
      – Employment taxes comprise $25B of annual tax gap, IRS official tells APA forum, 97:G–6 (5/22/09)
      – International tax gap, Pres. Obama proposes plan to curb offshore tax abuses, 84:GG–1 (5/5/09); practitioners discuss implications of Obama plan, BNA Analysis & Perspective, 87:J–1 (5/8/09)
      – IRS efforts
        – – IRS Oversight Bd. report critical, 70:G–6 (4/15/09); text, 70:TaxCore (4/15/09)
        – – Progress metrics, Senate Finance Chrm. Baucus (D-Mont) gives Wolin, Treasury Deputy Sec'y nominee, July deadline, 88:G–6 (5/11/09)
      – Stock basis, AICPA supports broker reporting, says reconciliation could be difficult, 86:G–2 (5/7/09); AICPA comments on Notice 2009-17, 86:TaxCore (5/7/09)
    TAX HAVENS
    TAX LEGISLATION
      – Active financing income
        See LEGISLATION, FEDERAL, HR 1944
      – Aviation taxes
        See LEGISLATION, FEDERAL, HR 915, HR 1512*
      – Capital gains deferral
        See LEGISLATION, FEDERAL, S 1082
      – Capital loss limits, individuals
        See LEGISLATION, FEDERAL, S 978
      – Carried interest
        See LEGISLATION, FEDERAL, HR 1935
      – Cigarette smuggling
        See LEGISLATION, FEDERAL, HR 1676, S 1147
      – Collection, offers in compromise
        See LEGISLATION, FEDERAL, HR 2343
      – Congressional agenda
      – Electric power grid
        See LEGISLATION, FEDERAL, HR 2348
      – Estate tax bills
      – Executive compensation
        – – Bonuses paid by TARP-recipients
          See LEGISLATION, FEDERAL, HR 1664, S 651
        – – Deduction link to average employee pay
          See LEGISLATION, FEDERAL, S 1007
      – Expiring tax extenders, CRS lists incentives not included in budget resolution conference report, 84:G–2 (5/5/09); report, 84:TaxCore (5/5/09)
      – Fraud enforcement
        See LEGISLATION, FEDERAL, S 386*
      – Gambling
        – – Online, withholding
          See LEGISLATION, FEDERAL, HR 2268
        – – Racetrack winnings
          See LEGISLATION, FEDERAL, HR 2140
      – Health care
        – – Domestic partner benefits
          See LEGISLATION, FEDERAL, HR 2625
        – – GOP reform plan
          See LEGISLATION, FEDERAL, HR 2520
        – – Medicare premium subsidy
          See LEGISLATION, FEDERAL, S 960
        – – Reform, VAT funding
          See LEGISLATION, FEDERAL, HR 15
        – – Small businesses and self-employed
          See LEGISLATION, FEDERAL, HR 1470, S 979
        – – Wellness programs
          See LEGISLATION, FEDERAL, HR 1897, S 803
      – Hill Watch, status of significant tax, compensation and accounting issues, 73:GG–1 (4/20/09); bill number corrected, 76:G–10 (4/23/09)
      – Home buyers' credit
        See LEGISLATION, FEDERAL, HR 2562, HR 2606, HR 2619
      – Middle-class tax cuts
        See LEGISLATION, FEDERAL, S 722
      – Military pay exclusions
        See LEGISLATION, FEDERAL, HR 1624
      – Motor vehicles
        – – Fuel efficiency
          See LEGISLATION, FEDERAL, S 1093
        – – Natural gas vehicles
          See LEGISLATION, FEDERAL, HR 1835
      – National sales tax
        See LEGISLATION, FEDERAL, HR 25, S 296, S 741
      – NOL carrybacks
        See LEGISLATION, FEDERAL, HR 2452, S 823
      – Oil industry tax breaks
        See LEGISLATION, FEDERAL, S 1087
      – Rebuilding savings
        See LEGISLATION, FEDERAL, HR 2021
      – Renewable energy incentives
        See LEGISLATION, FEDERAL, S 1090, S 1091, S 1094
      – Reportable transactions, penalty limits
        See LEGISLATION, FEDERAL, S 765
      – Saver's credit, expansion
        See LEGISLATION, FEDERAL, HR 1961
      – Shipping industry investments
        See LEGISLATION, FEDERAL, HR 2542
      – Small businesses
        – – Health care
          See LEGISLATION, FEDERAL, HR 1470, S 979
        – – Home offices
          See LEGISLATION, FEDERAL, HR 1509
      – State income tax debt, federal offset
        See LEGISLATION, FEDERAL, HR 2303
      – State taxes, nonresident workers
        See LEGISLATION, FEDERAL, HR 2110
      – Tax havens, enforcement
        See LEGISLATION, FEDERAL, HR 1265, S 506
      – Value added tax
        See LEGISLATION, FEDERAL, HR 15
    TAX POLICY AND REFORM
      See also TAX LEGISLATION
      – ABA tax section makes white paper process a priority, Chrm. Wilkins says, 91:G–1 (5/14/09)
      – AMT relief
      – Companies urged to monitor legislation as lawmakers seek additional revenue, Webcast, 76:G–4 (4/23/09)
      – Economic Recovery Advisory Bd. to meet May 20 at White House, 84:G–5 (5/5/09); board to meet in morning, 94:G–5 (5/19/09)
      – Effective federal tax rate, CBO updates historical data, 64:G–4 (4/7/09); report, 64:TaxCore (4/7/09)
      – EITC expansion
      – Energy policy
      – Estate tax relief
      – Fundamental tax reform
        – – Comprehensive legislation not likely in 2009, NEC Dir. Summers says key issues may be addressed, 67:G–5 (4/10/09)
        – – Entitlement, tax reform commission, Voinovich (R-Ohio) and Lieberman (I-Conn) propose, 86:G–7 (5/7/09)
        – – Flatter income tax, VAT for tax, health reform, Tax Policy Center report recommends, 67:G–6 (4/10/09)
        – – VAT, national sales tax compared, CRS examines potential effects of replacing all or part of income tax system, 78:G–1 (4/27/09); report, 78:TaxCore (4/27/09)
      – Health care reform
      – Income tax burden
        – – Policy groups release reports to coincide with Apr. 15 tax deadline, 71:G–1 (4/16/09)
        – – Tax Freedom Day earlier in 2009, Tax Foundation says, CBPP responds, 60:G–15 (4/1/09)
        – – Tea parties by anti-tax advocates and grassroots protests of tax haven use take place on Apr. 15, 71:G–1 (4/16/09)
      – Internet commerce
      – Middle-class tax cuts
        – – Extension needed with or without budget offsets, Ways-Means Chrm. Rangel (D-NY) says, 60:G–1 (4/1/09)
        – – Tax burden of middle-class near 30-year low before 2001 cuts, CBPP says, 70:G–2 (4/15/09)
      – Narrow tax base, federal spending, Obama tax proposals debated at Tax Policy Inst., Urban Inst. forum, 67:G–1 (4/10/09); Inst. for Policy Studies urges shifting tax burden to rich to help economy recover, 67:G–3 (4/10/09)
      – Obama agenda
      – Simplification of tax code
        – – Accountants urge single tax rate, limited exclusions, SET plan, 69:G–5 (4/14/09)
        – – AEI scholars propose unified low-income tax credit, 90:G–2 (5/13/09)
        – – IRS Comm'r Shulman offers suggestions, response to question, 69:G–3 (4/14/09)
      – Small business proposals
      – State taxes
      – Tax cuts
        – – Capital gains and qualified dividends, OMB includes supplemental estimates on revenue loss from preferential rates, 89:GG–4 (5/12/09)
        – – FY2010 budget resolutions
          See LEGISLATION, FEDERAL, HConRes 85, SConRes 13
        – – Middle-income families
          See Middle-class tax cuts, this heading
        – – Wealthy individuals, revenue estimates trimmed for reinstating higher tax rates, budget document, 89:GG–1 (5/12/09); administration proposal draws mixed reaction from Congress, business, 92:GG–3 (5/15/09)
      – Tax expenditures
        – – Budget document ranks expenditures, administration plans review for future budgets, 89:GG–4 (5/12/09)
        – – Health care and retirement subsidies, economists debate cost-effectiveness, 73:G–3 (4/20/09)
      – Working families, Lincoln (D-Ark) proposes tax relief measures, 85:G–3 (5/6/09); description of package, 85:TaxCore (5/6/09)
    TAX PRACTICE
      – Attorney-client privilege
      – Circular 230 violations, OPR releases guide to sanctions, mitigating or aggravating factors, 83:G–3 (5/4/09); interim guidance, 83:TaxCore (5/4/09); OPR official says clarity in monetary penalties is goal of pending guidance, 89:G–7 (5/12/09)
      – Disciplinary sanctions for practitioners, OPR announces, 78:G–6 (4/27/09); 98:G–7 (5/26/09); IRS Ann., 78:TaxCore (4/27/09); 98:TaxCore (5/26/09)
      – Failing to provide OIC service
        – – Deceptive practices, Tex. Atty. Gen. files charges against JK Harris & Co. (Tex. Dist. Ct.), 70:K–2 (4/15/09); text of petition, 70:TaxCore (4/15/09)
        – – IRS suspends practitioner, 65:G–2 (4/8/09); news release, 65:TaxCore (4/8/09)
      – Forms and instructions
      – Interest rates
      – IRS e-mail authentication secure, Online Trust Alliance says, 71:G–5 (4/16/09)
      – Offshore assets, voluntary disclosure
      – Patents for tax strategies, Boucher (D-Va), Goodlatte (R-Va) unveil legislation to prohibit patents, 97:G–8 (5/22/09); bill text, 97:TaxCore (5/22/09)
      – Penalties
        – – Review, congressional overhaul of federal civil tax penalty regime urged, 75:G–6 (4/22/09); ABA tax section letter, 75:TaxCore (4/22/09)
        – – 10 things tax preparers need to know, Viewpoint, 97:J–1 (5/22/09)
      – Pro bono work of ABA tax section a major focus, Chrm. Wilkins says, 91:G–1 (5/14/09)
      – Shelters
      – Survey, IRS seeks input from professionals on their work processes, service needs, 99:G–5 (5/27/09)
      – Uncertain tax positions, disclosure
    TAX PREPARERS
    TAX RETURNS
      See also ELECTRONIC FILING
      – AMT relief
      – Child-related claims
      – Disaster areas, filing extensions
      – EITC claims
      – False refunds may total $117M in next 5 years, TIGTA report cites need for controls, 69:G–4 (4/14/09)
      – Forms
      – Fraud schemes
      – Individual taxes for 2009, IRS updates Web site to reflect changes in exemptions, credits, other rules, 83:G–2 (5/4/09)
      – Information reporting
      – Paid return preparers
      – Pre-filled tax forms not being pursued by agency, modernization and software technology discussed by IRS official, 82:G–6 (5/1/09)
      – Software, more IRS oversight needed, GAO reports, 62:G–5 (4/3/09)
      – 2008 rebates, IRS made significant efforts to ensure taxpayers received payments, TIGTA report, 82:G–4 (5/1/09)
      – 2009 filing season
        – – Apr. 15 deadline nears, IRS offers reminders for late filers, 68:G–5 (4/13/09); news release, 68:TaxCore (4/13/09)
        – – Extension requests, e-file by Apr. 15, IRS urges, 65:G–6 (4/8/09); news release, 65:TaxCore (4/8/09)
        – – IRS has accurately processed most returns so far, TIGTA interim report, 63:G–2 (4/6/09)
        – – Online resources, more taxpayers visit IRS Web site seeking filing assistance, 60:G–1 (4/1/09); IRS news release, 60:TaxCore (4/1/09)
        – – Payment options, Apr. 15 deadline, IRS issues reminder, 67:G–6 (4/10/09); news release, 67:TaxCore (4/10/09)
        – – Small business refunds, NOL carrybacks
      – Willful failure to file return, budget proposes felony treatment for repeat nonlife, 89:GG–1 (5/12/09)
    TAX SHELTERS
      – Arbitration
        – – Arthur Andersen's motion to stay litigation pending arbitration, 6th Cir. has jurisdiction to review trial court's denial (U.S., judg rvs), 84:K–1 (5/5/09); decision text, 84:L–1 (5/5/09)
        – – Deutsche Bank may stay action pending arbitration though it did not sign agreement (N.D. Ill.), 95:K–3 (5/20/09); decision text, 95:TaxCore (5/20/09)
        – – KPMG, Sidley Austin motion to compel dismissed, neither was party to arbitration agreements at issue (Cal. Ct. App.), 77:K–1 (4/24/09); decision text, 77:TaxCore (4/24/09)
      – Attorneys' fees awarded to petitioners in Kersting litigation (T.C.), 81:K–1 (4/30/09); decision text, 81:TaxCore (4/30/09)
      – BLIPS transactions lack economic substance (5th Cir.), 94:K–2 (5/19/09); text of Klamath decision, 94:TaxCore (5/19/09)
      – BLISS transaction used, IRS determination and penalty assessed firm upheld (T.C.), 67:K–1 (4/10/09); decision text, 67:TaxCore (4/10/09)
      – Economic substance doctrine, codification possible in 2009, lawmakers and lobbyists discuss budget proposals, 92:GG–2 (5/15/09)
      – Ernst & Young current and former partners guilty of charges related to tax shelters (S.D.N.Y.), 88:K–1 (5/11/09); U.S. Attorney news release on verdict, 88:TaxCore (5/11/09)
      – Injunction filed against convicted promoter, Andersen co-founded Inst. for Global Prosperity (W.D. Wash.), 99:K–3 (5/27/09)
      – IRS summonses, Mich. court follows 7th Cir. in declining to quash summonses of BDO Seidman employee (E.D. Mich.), 74:K–2 (4/21/09); decision text, 74:TaxCore (4/21/09)
      – KPMG former executives and former law partner sentenced for marketing and selling illegal transactions (S.D.N.Y.), 62:K–1 (4/3/09)
      – LILO shelters, IRS settlement strategies exempt from disclosure under FOIA (D.C. Cir.), 73:K–1 (4/20/09); decision text, 73:TaxCore (4/20/09)
      – Livestock breeding, court rules on limitations period for Hoyt partnership tax assessments (5th Cir.), 65:K–2 (4/8/09); decision text, 65:TaxCore (4/8/09)
      – Loss-of-income insurance policies, promoter of shelter pleads guilty to conspiracy to defraud U.S. (W.D. Mich.), 98:K–4 (5/26/09)
      – Offshore tax havens
      – Partner-level defense rules apply to challenge of IRS finding, Son of BOSS case (T.C.), 100:K–1 (5/28/09); decision text, 100:TaxCore (5/28/09)
      – Pension schemes
        – – Class-action, some claims brought against promoters of shelter, insurance firm dismissed (N.D. Tex.), 70:K–1 (4/15/09); court rulings, 70:TaxCore (4/15/09); 70:TaxCore (4/15/09)
        – – Client's claims against insurer and law firm dismissed (N.D. Tex.), 101:K–1 (5/29/09); decision text, 101:TaxCore (5/29/09)
      – Reportable transactions, penalty limits
        See LEGISLATION, FEDERAL, S 765
      – Swiss bank probe
      – TEFRA partnership procedures, IRS cancels hearing on REG-138326-07, 99:G–5 (5/27/09); comments from IRS TEFRA Coordinator Dippold, 99:TaxCore (5/27/09)
      – WorldCom executive must reimburse Verizon for IRS tax shelter settlement (S.D. Miss), 68:K–2 (4/13/09); decision text, 68:TaxCore (4/13/09)
    TAX TREATIES
      – Information exchange pacts
      – Japan holds talks with UAE, Switzerland, Netherlands, Saudi Arabia, 72:I–1 (4/17/09)
      – Negotiations update, IRS Deputy Chief Counsel DiFronzo provides, 77:G–4 (4/24/09)
      – Swiss, U.S. negotiations
    TAXPAYER ADVOCACY PANELS
      – June open meetings of TAP groups announced, 81:G–2 (4/30/09); IRS notices, 81:TaxCore (4/30/09)
      – TAP joint committee to meet May 27, IRS corrects date, 87:G–6 (5/8/09)
      – Volunteer income tax committee to meet in May, 61:G–10 (4/2/09); IRS notice, 61:TaxCore (4/2/09)
    TELECOMMUNICATIONS
      See also TELEVISION AND RADIO
      – Broadband infrastructure
      – Customer service agreement of Sprint Spectrum, class action plaintiff must show actual damage from unlawful practice to sue under Cal. Consumer Legal Remedies Act, rehearing denied (Cal.), 63:A–11 (4/6/09)
      – European Union issues
      – Federal excise tax refunds, §6511 applies, RadioShack claim for 1996 time-barred (Fed. Cir.), 99:K–2 (5/27/09); decision text, 99:TaxCore (5/27/09)
      – Forbearance petitions, FCC acting Chrm. Copps seeks to improve handling by agency, as Verizon withdraws petitions, citing uncertainty created by pending court decision, 91:A–5 (5/14/09); House Energy and Commerce Dems seek additional information, 96:A–12 (5/21/09)
      – House Energy and Commerce panel on Communications, Technology, and the Internet Chrm. Boucher (D-Va) outlines priorities for 2009, 86:A–1 (5/7/09)
      – Industry Ass'n (TIA) releases annual market review and forecast, predicting largest overall decline in revenues in review's history, 97:A–15 (5/22/09)
      – International trade, USTR announces results of 2009 annual §1377 review of agreements, 64:A–12 (4/7/09)
      – Internet
      – Legislation affecting industry, top aides on House and Senate Commerce committees do not expect in next few months, 80:A–15 (4/29/09)
      – Local number porting should be tied to retention marketing rules, Verizon urges FCC, 76:A–20 (4/23/09); FCC adopts order to shorten time, 91:A–11 (5/14/09)
      – Mass. adopts income apportionment rules, 65:H–2 (4/8/09)
      – N.H. phone-jamming incident in 2002 election, DOJ drops case against GOP official Tobin (1st Cir.), 101:A–8 (5/29/09)
      – Newspapers
        – – Allowing to become nonprofit entities
          See LEGISLATION, FEDERAL, S 673
        – – Spurring deployment of broadband infrastructure would be best way for federal government to assist journalism and newspaper industry, officials say, 92:A–7 (5/15/09)
      – Nondiscrimination principle for network management, as well as public interest obligations for broadcasters prepared by FCC acting Chrm. Copps for new agency chairman, 92:A–15 (5/15/09)
      – Regulation
        – – FCC acting Chrm. Copps defends belief that agency should stop categorizing every action as either regulatory or deregulatory, and instead determine whether it is good for public, 96:A–16 (5/21/09)
        – – FTC Chrm. Leibowitz calls for elimination of legal barrier that prevents his agency from overseeing telecommunication companies, 86:A–6 (5/7/09)
      – Universal service fund
        – – AT&T payments taxable as gross income (W.D. Tex.), 86:K–1 (5/7/09); decision text, 86:TaxCore (5/7/09)
        – – Bipartisan leadership of House Energy and Commerce Comm. asks FCC to update list of top 10 recipients of high-cost support, 61:A–21 (4/2/09)
        – – E-Rate for schools and libraries, GAO says lack of long-term strategic vision causes FCC to make poor decisions about disbursing funds, 79:A–8 (4/28/09)
      – Voice over Internet Protocol (VoIP)
      – Wireless service
        – – Antitrust, removal by nonprofit standard setting organization of wireless communications technology from SSO's list of approved standards not part of conspiracy violative of Sherman Act (U.S., rev den), 79:EE–12 (4/28/09)
        – – Consumer protection regime for subscribers, Boucher (D-Va) to draft bill, carriers spar over special access services at congressional hearing, 87:A–22 (5/8/09)
        – – Local carriers' requirement to port customer's numbers to wireless carriers, petition from Natl. Telephone Cooperative Ass'n claiming FCC failed to provide appropriate analysis of financial impact denied (D.C. Cir.), 80:A–5 (4/29/09)
        – – More spectrum needed to provide consumers with the mobile broadband experiences they want, industry representatives say, 78:A–3 (4/27/09)
        – – Re-regulating industry would damage thriving and popular business, Verizon Wireless tells House Energy and Commerce panel, 101:A–12 (5/29/09)
        – – Tax assessed on Verizon's computer software improper (Fla. Dist. Ct. App.), 72:K–1 (4/17/09); decision text, 72:TaxCore (4/17/09)
        – – Unsolicited telemarketing calls and messages to wireless phones, industry urging FCC to crack down, 88:A–12 (5/11/09)
    TELEVISION AND RADIO
      – Cable industry's future success depends on forming partnership with government to invest in basic scientific and technological research, Kerry (D-Mass) tells executives, 61:A–10 (4/2/09); Boucher (D-Va) urges cable companies to apply for broadband grant funds, 62:A–14 (4/3/09)
      – Competition in video marketplace, FCC adopts proceeding seeking additional or new data on status, 66:A–11 (4/9/09)
      – Digital TV conversion
        – – Converter box need may outlast supply, federal regulators say, 77:A–12 (4/24/09)
        – – Digital translator use for full-power stations to fill in coverage gaps approved by FCC, 89:A–6 (5/12/09)
        – – Soft test on May 21 should prepare consumers and agencies, FCC says, 91:A–18 (5/14/09); FCC receives record number of calls during test, 98:A–10 (5/26/09)
      – Exclusive contracts between cable companies and apartment building owners, FCC order banning upheld (D.C. Cir.), 99:A–12 (5/27/09)
      – “Fleeting” expletives, FCC adequately explained its 2006 policy shift to ban of even isolated uses (U.S., rvs and rem), 80:A–6 (4/29/09)
      – “Fleeting” indecency, Janet Jackson's brief breast flash during 2004 Super Bowl Halftime Show (U.S., judg vac), 84:A–7 (5/5/09)
      – Minority-owned broadcast stations, FCC adopts proceeding seeking additional or new data, 66:A–11 (4/9/09)
      – Nondiscrimination principle for network management, as well as public interest obligations for broadcasters prepared by FCC acting Chrm. Copps for new agency chairman, 92:A–15 (5/15/09)
      – Performance royalty for songs aired on radio, Boucher (D-Va) advises broadcasters to negotiate, 60:A–1 (4/1/09)
      – Policy agenda outlined by House and Senate telecommunications staff for state and local broadcasters, 60:A–20 (4/1/09)
    TENNESSEE
      – Coal
        – – Legislature approves limits on mining activities and ash disposal, 90:A–8 (5/13/09)
        – – Severance tax to increase fivefold over 5 years, 86:H–1 (5/7/09)
      – Hotel reservations, Priceline.com motion to dismiss class action denied (M.D. Tenn.), 66:K–1 (4/9/09); decision text, 66:TaxCore (4/9/09)
      – Professional privilege tax deadline extended, 96:H–2 (5/21/09)
      – Software creation, sales tax exemption applies to services provided by temporary IT staff (Tenn. Ct. App.), 91:K–1 (5/14/09); decision text, 91:TaxCore (5/14/09)
      – Trailer exemption decided by production usage, Atty. Gen. says, 73:H–2 (4/20/09)
    TEXAS
      – Aircraft hanger not included in equipment storage exemption (Tex. App.), 74:K–2 (4/21/09); decision text, 74:TaxCore (4/21/09)
      – Attorneys' fees, limit in tax appraisal challenges upheld (Tex. App.), 90:K–1 (5/13/09); decision text, 90:TaxCore (5/13/09)
      – Insurance, retaliatory tax on out-of-state firms upheld (U.S., rev den), 84:K–2 (5/5/09)
      – Pastor conferences where Tex. politicians spoke did not violate political activity ban, IRS rules, 93:G–6 (5/18/09); IRS letter to Niemoller Found., 93:TaxCore (5/18/09); Texas Freedom Network complaint against Niemoller Found., 93:TaxCore (5/18/09)
      – Rail equipment for unloading cargo not covered by rolling stock sales tax exemption, rehearing denied, opinion revised (Tex. App.), 68:K–1 (4/13/09); decision text, 68:TaxCore (4/13/09)
      – Small businesses, Tex. House passes franchise tax exemption, 90:H–2 (5/13/09)
      – Unemployment insurance, House fails to act on bill that would have expanded state's program, 100:EE–12 (5/28/09)
    TEXT SUPPLEMENTS
      – Annuities, IRS unveils valuation guidance, 83:G–8 (5/4/09); text of REG-107845-08, 83:TextSupp (5/4/09); text of TD 9448, 83:TextSupp (5/4/09); headlines in Text Supplement for proposed and final rules transposed, 84:G–6 (5/5/09)
      – Revenue proposals in FY2010 budget request, Treasury Dep't explanations (Green Book), 89:TextSupp (5/12/09)
    TEXTILES AND APPAREL
      – Cotton
        – – African growers say they are still suffering from impact of subsidies from U.S. and other rich countries, despite U.S. claims that U.S. cotton production has dropped substantially in recent years, 77:A–7 (4/24/09)
        – – Biotechnology, APHIS deregulates cotton genetically engineered to tolerate herbicide glyphosate, 97:A–13 (5/22/09)
      – Dominican Republic apparel, CBP issues guidance for “2 for 1” preferential tariff program, 69:A–12 (4/14/09); ITC launches investigation of program, 78:A–2 (4/27/09)
      – Duty-free status for world's poorest nations
        See LEGISLATION, FEDERAL, S 1141
    THAILAND
      – Agriculture and aquaculture products subject to duties, U.S. cites compliance with WTO ruling, India and Thailand wait for implementation of notice in practice, 74:A–3 (4/21/09)
    TIMBER INDUSTRY
    TOBACCO INDUSTRY
      – Electronic tax payments, TTB outlines EFT procedure, 73:G–4 (4/20/09)
      – European finance ministers hope to reach accord on excise taxes, 84:I–2 (5/5/09); EU fails to reach agreement on harmonized tobacco tax rate, 85:I–3 (5/6/09)
      – Floor stock tax returns, TTB outlines common errors, 70:G–12 (4/15/09); TTB issues procedure for credit, refund claims on withdrawn products, 83:G–10 (5/4/09)
      – Online sales, whether New York City has standing to sue vendors for lost tax revenues (U.S., rev grant), 84:K–2 (5/5/09)
      – Product safety and liability, punitive damage award that has grown to $150M against Philip Morris USA for death of lifelong smoker (U.S., rev den), 60:A–11 (4/1/09)
      – R.I. raises cigarette tax by $1 per pack, 66:H–1 (4/9/09)
      – Smuggling curbs
        See LEGISLATION, FEDERAL, HR 1676, S 1147
      – Taxable weight of tobacco items, TTB clarifies, 78:G–7 (4/27/09)
      – TTB forms
    TOXIC SUBSTANCES
      – Animal use in product testing, research institutions in Canada, EU, Japan, and U.S. sign memorandum of cooperation agreeing to work to reduce, 79:A–6 (4/28/09)
      – Assessment and management of industrial chemicals, EPA efforts fundamentally flawed because they are based on inadequate data and could lead agency to ignore risks of some compounds, policy analyst says, 76:A–19 (4/23/09)
      – Bisphenol A (BPA)
        – – Conn. legislature approves ban in reusuable food containers, 101:A–11 (5/29/09)
        – – Restrictions in food and beverage containers
          See LEGISLATION, FEDERAL, HR 1523, S 593, S 753
      – California
        – – “Green chemistry” program, Dep't of Toxic Substances announces newly formed Green Ribbon Science Panel to advise agency in developing regulations to implement, 68:A–14 (4/13/09)
        – – Worker safety standards, chemicals identified as carcinogens and reproductive toxicants must be listed under Proposition 65 without further scientific review (Cal. Super. Ct.), 86:A–10 (5/7/09)
      – Dioxins, EPA to update draft analysis, issue cleanup standard by end of 2009, 99:A–18 (5/27/09)
      – Drinking water
      – Electrical equipment, uniform standards on use of certain materials
        See LEGISLATION, FEDERAL, HR 2420
      – Emergency Planning and Community-Right-to-Know Act, Simoniz USA to pay $62,300 penalty and perform 3 supplemental environmental projects to settle charges of violations, EPA announces, 69:A–16 (4/14/09)
      – Formaldehyde use in textiles, CPSC should update research and issue guidance to help ensure that such uses are safe, especially for children, Casey (D-Pa) says, 80:A–30 (4/29/09)
      – Genomic data use for human health risk assessment, some toxicogenomic data can be incorporated, EPA concludes in first systematic case study, 96:A–6 (5/21/09)
      – High production volume (HPV) chemicals, groups oppose EPA plan to mandate manufacturers, importers, and processors to provide basic environmental and health data, 60:A–31 (4/1/09); EPA to release assessments of more than 80 chemicals, will target some for possible rulemaking, 61:A–34 (4/2/09); EPA lists 8 HPV chemicals that could be subject to test rules because companies failed to supply data, 66:A–29 (4/9/09)
      – Human health risk assessment
        – – Integrated Rick Information System (IRIS), EPA announces new process to speed development of assessments, 97:A–17 (5/22/09)
        – – Pfizer to provide EPA with 100 compounds for use in research, 90:A–22 (5/13/09)
      – Intl. Conference on Chemicals Management to address issues such as chemicals in manufactured goods and preventing old electronic equipment from being stockpiled in poor countries, 68:A–13 (4/13/09); delegates grapple with fundamental questions on minimizing adverse effects, 91:A–27 (5/14/09); UNEP Dir. Steiner calls for coordination on financing, 93:A–2 (5/18/09); delegates agree on steps to minimize harm from chemicals, 93:A–18 (5/18/09); delegates invite scientific organizations to participate in management program, 95:A–33 (5/20/09); data needed about chemicals used in manufactured products, speakers say, 98:A–23 (5/26/09)
      – Inventory Update Reporting rule, EPA to propose revisions to improve accuracy of documents that chemical manufacturers submit and make document processing more efficient, 67:A–18 (4/10/09)
      – Lead
        – – Handbag content, environmental group announces intent to sue major retailers, 67:A–12 (4/10/09)
        – – Wheel weights, environmental and public health groups ask EPA to ban manufacture, 101:A–15 (5/29/09)
      – Legislative action to manage chemicals, Congress increasingly turning to number of laws, not just Toxic Substances Control Act, speakers say, 72:A–21 (4/17/09)
      – Mercury
        – – Chlorine production
          – – – Export ban
            See LEGISLATION, FEDERAL, HR 2190
          – – – Phase out
            See LEGISLATION, FEDERAL, HR 2065
        – – International treaty to restrict use may have to include mix of binding and nonbinding commitments, UNEP official says, 93:A–10 (5/18/09)
        – – Lightbulbs, Me. lawmakers approve bill to require recycling, 101:A–26 (5/29/09)
      – Mexico working to launch chemical inventory by 2012, official with North American Comm'n for Environmental Cooperation says, 69:A–11 (4/14/09)
      – Nanomaterials
      – Ozone-depleting substances
      – Persistent Organic Pollutants (POPs), fourth Conference of Parties to Stockholm Convention begins with several countries questioning proposed listing of 9 new chemicals under, 84:A–20 (5/5/09); India criticizes review committee for voting for global ban of endosulfan, 85:A–6 (5/6/09); China and India fight ban on perfluorooctane sulfonate, 86:A–13 (5/7/09); global agreement delayed by differences between developed and developing countries, 88:A–20 (5/11/09); parties endorse agreement on listing of 9 new chemicals, 89:A–13 (5/12/09)
      – Pesticides
      – Regulation, EPA's Jones says Obama admin. can act quickly once decisions made on policy, 65:A–20 (4/8/09)
      – Schools, EPA to release federal siting guidelines in summer 2009, as it continues to monitor outdoor air quality at 62 schools in 22 states, 81:A–17 (4/30/09)
      – Superfund sites
      – Teflon, lawyers representing cookware purchasers voluntarily dismiss lawsuits against DuPont (S.D. Iowa), 96:A–11 (5/21/09)
      – Testing
        – – Determining how substances move through environment, EPA updates and harmonizes guidelines, 70:A–15 (4/15/09)
        – – Nat. Toxicology Program's Board of Scientific Counselors to review 6 chemicals or groups nominated for NTP testing, 99:A–15 (5/27/09)
      – Toxic Release Inventory, EPA reinstates more stringent rules for reporting, 75:A–13 (4/22/09)
      – Toxic Substances Control Act, EPA initiatives to review and manage could affect reform and access chemical and product manufacturers have to U.S. market, attorneys and trade group say, 75:A–17 (4/22/09)
      – Transport
      – UN panel of scientists to examine risks chemicals may pose called for by Sweden's environment ambassador, 90:A–24 (5/13/09)
    TRADE OR BUSINESS EXPENSES
      – Capitalization rules
      – Executive pay
      – Punitive damages, Obama administration revenue proposal includes deduction denial after 2010, 92:GG–2 (5/15/09)
      – Start-up expenses, IRS provides guidance online, 83:G–1 (5/4/09)
    TRADE REPRESENTATIVE, U.S. (USTR)
      – Personnel
        – – Chief of staff, USTR Kirk names Smoot, 63:A–2 (4/6/09)
        – – Confidential assistant to chief of staff and associate director of scheduling and advance, USTR Kirk names Koo, 63:A–2 (4/6/09)
        – – Congressional affairs assistant trade representative, USTR Kirk names Sepulveda, 63:A–2 (4/6/09)
        – – Congressional affairs deputy assistant trade representative, USTR Kirk names Jimenez, 63:A–2 (4/6/09)
        – – Congressional affairs specialist, USTR Kirk names Small, 63:A–2 (4/6/09)
        – – Deputy USTR
          – – – Obama to nominate Sapiro, 71:A–4 (4/16/09)
          – – – Senate Finance Comm. approves nomination of Marantis, 85:A–9 (5/6/09); Senate votes to confirm Marantis, 87:A–3 (5/8/09)
        – – Executive secretary, USTR Kirk names Adler, 63:A–2 (4/6/09)
        – – General counsel, USTR Kirk names Reif, 63:A–2 (4/6/09)
        – – Intergovernmental Affairs and Public Liaison Office
          – – – Assistant trade representative, USTR Kirk names Garcia, 63:A–2 (4/6/09)
          – – – Deputy assistant trade representative, USTR Kirk names Ward, 63:A–2 (4/6/09)
        – – Personal assistant, USTR Kirk names Rosenthal, 63:A–2 (4/6/09)
        – – Scheduling and advance director, USTR Kirk names Bailey, 63:A–2 (4/6/09)
      – Small businesses, USTR considers best ways to expand trade opportunities, including creating post of assistant USTR for small business, Kirk says, 100:A–3 (5/28/09)
    TRAINS
    TRANSFER PRICING
      – APAs
      – Behavioral game split: a new perspective on the arm's-length principle, Viewpoint, 63:J–1 (4/6/09)
      – Brand compensation payments, multinationals face quandary, practitioner discusses OECD draft on business restructurings, 86:I–1 (5/7/09)
      – Chinese businesses must decide by May 31 whether to prepare new documentation, 68:I–2 (4/13/09); Shanghai district, others move up related-party disclosure deadline, 76:I–2 (4/23/09)
      – Chrysler dispute in Canada may affect firm's long-term viability, executive worries, 78:I–2 (4/27/09)
      – Cost-sharing rules
        – – Corrections to TD 9441, final and temporary rules, publication scheduled, 93:G–7 (5/18/09); IRS Ann., 93:TaxCore (5/18/09)
        – – Current economy, roots of cost-sharing regime, IRS attorney and practitioner Durst explore, 85:G–5 (5/6/09)
        – – Details in new rules support principles of 1995 rules, IRS Branch 6 Chief Bello says during Webcast, 83:G–7 (5/4/09)
        – – IRS hearing, practitioners address periodic trigger, risk examples, 75:G–4 (4/22/09); transcript, 80:TaxCore (4/29/09)
        – – Periodic trigger, Assoc. Chief Counsel Musher says change to 1.5 provision unlikely, 88:G–3 (5/11/09)
        – – Practitioners raise numerous issues before hearing, 74:G–3 (4/21/09); comment letters on REG-144615-02, TD 9441 from PwC, USCIB, and McDermott Will & Emery, 74:TaxCore (4/21/09)
        – – TEI seeks changes to periodic trigger, other aspects of proposed rules, 70:G–4 (4/15/09); comments on REG-144615-02, 70:TaxCore (4/15/09)
      – French documentation rules, new draft narrows penalty proposal, 94:I–1 (5/19/09); rules could be approved by year end, budget ministry officials say, 95:I–2 (5/20/09)
      – GlaxoSmithKline settles UK tax dispute involving marketing intangibles settlement, 65:I–1 (4/8/09)
      – India, taxpayers appealing assessments risk higher adjustments, Mumbai official confirms, 89:I–1 (5/12/09)
      – Intangibles, income shifting, administration's budget includes provisions, 89:GG–3 (5/12/09); revenue raisers described, practitioners respond to changes in treatment of intangibles, 93:GG–1 (5/18/09)
      – Intel may face adjustment in Denmark for transfer of Giga rights, 70:I–2 (4/15/09)
      – IRS needs more risk assessment tools, Deputy Comm'r Shott reports advisory council finding, 68:G–2 (4/13/09)
      – Stock option costs, appeals court reverses Tax Ct.'s Xilinx ruling (9th Cir.), 100:GG–1 (5/28/09); decision text, 100:TaxCore (5/28/09)
    TRANSPORTATION
      – Air pollution
        – – Nonroad construction equipment, EPA has failed to enforce Clean Air Act provisions that exempt state regulation, American Road Builders and Transportation Ass'n says (D.C. Cir.), 78:A–24 (4/27/09)
        – – Particulate matter, EPA proposing new tests to determine conformity of transportation projects with revised air quality standards, detailing when “hot spot” analyses needed, 92:A–22 (5/15/09)
      – Airlines
      – Automobiles
      – Boston's Bid Dig construction project
      – Build America Bond program
      – Buses and trucks
      – Financing infrastructure
        – – Bank for infrastructure proposed by Obama, experts express cautious optimism as structural issues remain unclear, 90:A–21 (5/13/09)
        – – Broad program reform will come before any funding levels can be attached to upcoming 6-year rewrite of surface transportation policy, Oberstar (D-Minn) says, 78:A–11 (4/27/09)
        – – CLEAN-TEA bill
          – – – Clean water agencies seek provisions on stormwater in next bill, 88:A–18 (5/11/09)
          – – – Goals for rewrite
            See LEGISLATION, FEDERAL, S 1036
          – – – Investment funds watch bill closely for policies that could benefit or hinder private investment in U.S. infrastructure, 90:A–22 (5/13/09)
          – – – National infrastructure coalition releases memo urging “transformative” changes to infrastructure by changing funding process, 97:A–11 (5/22/09)
          – – – Program changes focused on performance key to Oberstar (D-Minn) plan, 87:A–14 (5/8/09)
          – – – Senate Commerce Comm. ranking member Hutchison (R-Tex) stakes out priority issues, 97:A–6 (5/22/09)
          – – – Stakeholder coalition offers its suggestions for bill, including equal treatment for transit and highway projects and doubling of federal spending, 89:A–4 (5/12/09)
          – – – Support and funding
            See LEGISLATION, FEDERAL, HConRes 85, SConRes 13
          – – – Sustainability of infrastructure should play strong role in bill, Portland Cement Ass'n official says, 91:A–9 (5/14/09)
        – – Economic stimulus funds
        – – FY2010 budget, Obama proposes $5B for national infrastructure bank, 87:B–9 (5/8/09)
        – – Highway Trust Fund
          – – – Lewis (D-Ga) bill
            See LEGISLATION, FEDERAL, HR 2391
          – – – Sec'y LaHood says “creative approaches” needed to supplement, 79:A–12 (4/28/09)
        – – Innovative ways to pay for new projects considered, but DOT has no plans to increase gas tax, Sec'y LaHood says, 97:A–27 (5/22/09)
        – – Investments in infrastructure tend to be less susceptible to economic volatility than other asset classes, but are not immune to global economic downturn, speakers say, 81:A–23 (4/30/09)
        – – Motor fuel tax dollars distribution, Hutchison (R-Tex) and Thune (R-SD) raise competing concerns, 80:A–20 (4/29/09)
        – – National infrastructure policy needed for U.S. to remain competitive with other developed and developing countries, speakers at joint conference say, 89:A–20 (5/12/09)
        – – Or. streetcar 3.3-mile extension, DOT commits $75M in federal funds, 82:A–12 (5/1/09)
        – – Public-private partnerships
          – – – Changing depreciation schedule and amortization rules for long-term lease highways
            See LEGISLATION, FEDERAL, S 885
          – – – FHWA report recommends PPP task group to implement findings of international study, 85:A–27 (5/6/09)
          – – – Obama admin. encourages use, but political and other risks could inhibit development, speakers say, 81:A–21 (4/30/09)
          – – – Removing privately owned highway miles as factor in apportioning funding
            See LEGISLATION, FEDERAL, S 884
          – – – Southern states most receptive region to using partnerships, survey of transportation officials finds, 88:A–19 (5/11/09)
        – – Public transportation
          – – – Rail repair, 7 largest transit agencies need to spend $50B to bring infrastructure to state of good repair, FTA says, 83:A–7 (5/4/09)
          – – – Supporters say greater flexibility for states and localities would foster creative projects and better service, citing Environmental Defense Fund report, 77:A–1 (4/24/09)
        – – Urban Land Institute and Ernst & Young report says U.S. government needs to rethink and improve how it funds and plans infrastructure projects, 74:A–8 (4/21/09)
        – – Vehicle miles traveled, Oberstar (D-Minn) favors bypassing expanded pilot program for VMT tax, 81:G–5 (4/30/09)
      – Gasoline and diesel fuel
      – Hazardous materials transport
        – – Cargo tank and cylinder manufacturers, PHMSA issues final rule to enhance safety, clarify regulatory requirements, and reduce operating burdens, 66:A–8 (4/9/09)
        – – Reauthorization of DOT program, House panel holds hearing, 93:A–4 (5/18/09)
        – – Refusing to transport certain toxic-by-inhalation (TIH) materials, request by Union Pacific Railroad could eventually halt shipment of such materials if granted, 70:A–15 (4/15/09); rules aim to manage risk through route analysis, 79:A–8 (4/28/09)
      – Job Access and Reverse Commute Program (JARC), GAO reports finds FTA made progress in awarding funds, but obstacles hindered receipt, 99:A–13 (5/27/09)
      – Maritime
      – Road conditions worst in urban centers, increasing motorist costs, report finds, 88:A–4 (5/11/09)
      – State improvements, funding
        See specific states
      – Trains
      – Trucking
      – Vehicle miles traveled, Feb., FHWA report, 76:A–21 (4/23/09); March, 96:A–5 (5/21/09)
    TRANSPORTATION DEPARTMENT (DOT)
      – FY2010 budget, PHMSA would receive $188M, up from $173M in 2009, under Obama proposal, 88:A–6 (5/11/09)
      – NHTSA making progress in addressing key regulatory priorities, House Energy panel told, 94:A–25 (5/19/09)
      – Personnel
        – – Deputy secretary, Obama to nominate Porcari, 68:A–8 (4/13/09); Senate Commerce Comm. approves nomination of Porcari, 95:A–12 (5/20/09); 96:A–19 (5/21/09); Senate approves nomination, 98:A–5 (5/26/09)
        – – FAA administrator, Senate Commerce Comm. approves nomination of Babbitt, 95:A–12 (5/20/09); 96:A–19 (5/21/09); Senate approves nomination, 98:A–5 (5/26/09)
        – – Federal Highway Admin., Obama nominates Mendez to be administrator, 63:A–12 (4/6/09)
        – – Federal Railroad Admin. administrator, Senate Commerce Comm. approves nomination of Szabo, 77:A–15 (4/24/09); Senate approves nomination, 82:A–12 (5/1/09)
        – – Federal Transit Admin., Obama to nominate Rogoff to be administrator, 66:A–11 (4/9/09); Senate Commerce Comm. approves nomination, 97:A–4 (5/22/09); Senate approves nomination, 98:A–5 (5/26/09)
        – – General counsel, Senate Commerce Comm. approves nomination of Rivkin, 77:A–15 (4/24/09); Senate approves nomination, 82:A–12 (5/1/09)
        – – Government affairs assistant secretary, Senate Commerce Comm. approves nomination of Gresham, 77:A–15 (4/24/09); Senate approves nomination, 82:A–12 (5/1/09)
        – – NHTSA., Obama to nominate Hurley to be administrator, 66:A–11 (4/9/09); environmental groups oppose nomination because of Hurley's positions on CAFE standards, 67:A–17 (4/10/09); Hurley withdraws from consideration, 90:A–9 (5/13/09)
        – – Policy undersecretary, Senate Commerce Comm. approves nomination of Kienitz, 77:A–15 (4/24/09); Senate approves nomination, 82:A–12 (5/1/09)
        – – Research and Innovative Technology Admin., administrator, Senate Commerce Comm. approves nomination of Appel, 77:A–15 (4/24/09); Senate approves nomination, 82:A–12 (5/1/09)
    TREASURY DEPARTMENT
      – Personnel
        – – Benefits tax counsel Reedier to join Senate Finance staff, 89:G–13 (5/12/09)
        – – Deputy Sec'y nominee Wolin's hearing, lawmakers press for action on tax gap, offshore havens, derivatives, 88:G–6 (5/11/09); Senate Finance Comm. approves nomination, 90:EE–5 (5/13/09); 90:G–12 (5/13/09); Senate confirms Wolin, 95:G–7 (5/20/09)
        – – Economic policy assistant secretary, Senate Finance Comm. holds hearing on nomination of Krueger, 82:EE–8 (5/1/09); committee approves nomination, 85:EE–6 (5/6/09); Senate confirms Krueger, 87:EE–5 (5/8/09)
        – – Financial institutions assistant secretary, Senate Banking Comm. approves Barr nomination, 97:EE–4 (5/22/09); Senate approves nomination, 98:EE–4 (5/26/09)
        – – Financial stability assistant secretary, Obama nominates Allison to oversee TARP, replacing Kashkari, 73:EE–13 (4/20/09)
        – – Management assistant secretary and chief financial officer, Obama nominates Tangherlini, 93:EE–11 (5/18/09)
        – – OTS announces Barnes named assistant deputy director in charge of large bank program, 68:EE–7 (4/13/09)
        – – Senior adviser to Sec'y Geithner, Iwry appointed, 80:G–1 (4/29/09)
        – – Terrorist financing assistant secretary, Senate approves nomination of Cohen, 84:EE–13 (5/5/09)
        – – Treasurer of U.S., Obama nominates Rios, 93:EE–11 (5/18/09)
      – TIGTA releases audit report on itself, 91:G–6 (5/14/09)
    TREATIES
    TROUBLED ASSET RELIEF PROGRAM (TARP)
      – Assets acquired under TARP, IRS issues new §382 guidance, 69:G–4 (4/14/09); Notice 2009-38, updating Notice 2009-14, 69:TaxCore (4/14/09); Treasury selects first 3 management firms to supervise assets, 76:EE–6 (4/23/09); targeted guidance helps government and investors deal with unprecedented situations, IRS official says, 82:G–4 (5/1/09)
      – Bonus recovery, TARP recipients
        See LEGISLATION, FEDERAL, HR 1664, S 651
      – Capital Purchase Program (CPP)
        – – Bank and thrift mutual holding companies have until May 7 to apply to CPP under term sheets released by Treasury Dep't, 65:EE–3 (4/8/09)
        – – First Niagara Corp. to boost its capital and pay off $184M in assistance through $300M stock offering, 69:EE–2 (4/14/09)
        – – Inequitable treatment among banks regarding Tier 1 rules and exit fees, ABA urges Sec'y Geithner to eliminate, 73:EE–14 (4/20/09)
        – – Lending declined slightly in Feb. among banks that have received largest amounts of government investments, Treasury Dep't says, 71:EE–9 (4/16/09); almost half of top 20 CPP recipients increased lending in Feb., report says, 74:EE–6 (4/21/09); new loans by to 21 capital recipients rise 27 percent in March, Treasury says, 93:AA–2 (5/18/09)
        – – MetLife says it will not participate in CPP, 69:EE–2 (4/14/09)
        – – Mutual banks or saving associations that do not have holding companies may qualify for government investments at initial annual interest rate of 7.7 percent and 13.8 percent after 5 years, Treasury announces, 70:EE–9 (4/15/09)
        – – Small banks eligible for more capital investments, Sec'y Geithner says, 91:EE–13 (5/14/09)
        – – Sun Bancorp joins growing list of banks to repay funds, 61:EE–7 (4/2/09)
        – – Tier 1 capital, Fed approves rule to allow bank holding companies to include preferred stock sold to Treasury Dep't, and rule to allow Subchapter S firms to include full amount of debt purchased from Treasury, 98:EE–2 (5/26/09)
      – Compensation limits
      – Congressional Oversight Panel hears range of suggested improvements, including ideas related to corporate and commercial real estate lending, 101:EE–6 (5/29/09)
      – Fraud enforcement and recovery
        See LEGISLATION, FEDERAL, HR 1748, S 386*
      – GMAC probably needs more federal funds, Sec'y Geithner says, 88:EE–8 (5/11/09); Treasury provides $7.5B more to GMAC, and will assume large ownership stake, 97:EE–20 (5/22/09)
      – Insurance, Treasury Dep't approves federal help for 6 large firms, possibly signaling help for other economic sectors, 93:AA–1 (5/18/09)
      – Oversight of program, Obama nominates Allison, replacing Kashkari, 73:EE–13 (4/20/09)
      – Repayment of funds would be welcome under certain conditions, but Treasury Sec'y Geithner indicates that credit conditions remain tight despite sufficient capital at many financial institutions, 75:EE–6 (4/22/09)
      – Strategy of Treasury to combat economic downturn, congressionally appointed panel reports “mixed” effectiveness, 65:EE–7 (4/8/09)
      – Stress test expectations low for some after release of methods used in analysis, 78:EE–12 (4/27/09); results for 19 largest banks to be released May 7 by Treasury and Fed, 83:EE–11 (5/4/09); tests should show that many of largest banks would meet capital requirements without needing more government funds, Fed Chrm. Bernanke says, 85:EE–1 (5/6/09); tests to show some banks need more capital as others seek to exit TARP, 86:AA–1 (5/7/09); test results show increased equity capital needs for 10 large banks, 87:AA–1 (5/8/09); tests have significant, longer term impacts on existing bank shareholders, federal banking regulators, and banking sector more generally, specialists say, 88:AA–1 (5/11/09); Bernanke highlights banks' plans to raise capital as early sign of test success, 89:EE–1 (5/12/09); federal officials in discussions with banks on process for repaying TARP funds, 95:EE–3 (5/20/09)
      – Tracking use of funds, government auditors criticize Treasury Dep't as uncooperative in efforts to improve, 60:EE–17 (4/1/09); Special IG Barofsky makes case for requiring banks to track use of funds at Joint Economic Comm. hearing, 77:EE–5 (4/24/09)
      – Transparency letters sent to congressional leaders, Treasury Sec'y Geithner says department has improved public communications about programs, 73:EE–3 (4/20/09)
      – Unpaid taxes of TARP recipients, half the debt of 13 largest firms collected since debt was publicized, Lewis (D-Ga) says, 61:G–10 (4/2/09); Ways-Means Dems' letter on oversight of TARP activities, 61:TaxCore (4/2/09)
    TRUCKS AND BUSES
    TRUSTS
      – Colo. law clarifies trust's share of entity's taxable income, 73:H–1 (4/20/09)
      – Corrected 2008 Schedule K-1 posted on IRS Web site, 80:G–7 (4/29/09)
      – Foreign trusts, U.S. tax evasion
      – Graduated retained interests, IRS issues additional guidance on trust property from estates, 81:G–1 (4/30/09); text of REG-119532-08, 81:L–1 (4/30/09); IRS official discusses issues at ABA forum, 92:G–4 (5/15/09)
      – Grantor retained annuity trusts, Obama budget plan would require 10-year terms, 92:GG–1 (5/15/09)
    TURKEY
      – European Union membership support criticized by some EU member states, 64:EE–4 (4/7/09)

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