Daily Tax Report Index-Summary

See also INTERNAL REVENUE SERVICE (IRS)
– Appeals, official says IRS working on appeal right options for foreign reporting, 201:G–6 (10/21/09); Appeals working to handle international, shelter penalties on pre-assessment basis, 208:G–10 (10/30/09)
– Browsing taxpayer accounts, TIGTA says more steps needed to monitor unauthorized access by IRS employees, 201:G–4 (10/21/09)
– Business entities, IRS guidance on requesting late classification election relief received well, official says, 202:G–4 (10/22/09)
– Challenges, TIGTA sees major management challenges for IRS in FY2010, 208:G–5 (10/30/09)
– Collection

See TAX COLLECTION

– Contract oversight, TIGTA report critical of IRS efforts, 208:G–6 (10/30/09)
– Customer service

– – Phone, paper jam at IRS obstructing general taxpayer service, Taxpayer Advocate Olson says, 205:G–4 (10/27/09)
– – Telephone call volumes increased in 2009, more unanswered, TIGTA report says, 192:G–9 (10/7/09)

– Dispute resolution, statistics on IRS programs presented at conference, 197:G–13 (10/15/09)
– Enforcement

See TAX ENFORCEMENT

– Examinations

See TAX AUDITS

– FOIA disclosures

See FREEDOM OF INFORMATION ACT (FOIA)

– Internal Revenue Manual

– – Customer service, IRS posts procedural update on IRM 21.7.4, 208:G–12 (10/30/09)
– – Revised IRMs effective Jan. 1, IRS posts on its website, 200:G–2 (10/20/09)
– – SBSE interim guidance documents incorporated, 198:G–4 (10/16/09)

– Legal advice

– – e-mail with informal advice, Chief Counsel releases CCAs, 190:K–2 (10/5/09); 195:K–4 (10/13/09); 199:K–3 (10/19/09); 204:K–4 (10/26/09)
– – Generic advice memorandum, IRS counsel DiFronzo discusses reliance on, 202:G–7 (10/22/09)

– Modernization

– – Annual assessment of IRS plan, TIGTA issues, 208:G–13 (10/30/09)
– – CADE 2's path to completion, Deputy Comm'r Ernst discusses at CERCA forum, 197:G–9 (10/15/09)
– – TIGTA's FY2010 audit plan includes modernization and IRS computer security, 189:G–4 (10/2/09)

– Privacy issues

See PRIVACY

– Refunds

– – Fraud, GAO says IRS stops most fraudulent refunds, but $15M issued in 2008, 194:G–12 (10/9/09)
– – Manual refund process, IRS responds to TIGTA criticism, 194:G–2 (10/9/09)

– Regulation projects

See REGULATIONS

– Return filing

See ELECTRONIC FILING; TAX RETURNS

– Revenue Procedures

– – IRS seeks public comment, 205:G–9 (10/27/09)
– – OMB review sought, 190:G–6 (10/5/09)

– Statistics

See STATISTICS

– Taxpayer advocacy panels

See TAXPAYER ADVOCACY PANELS

– Taxpayer Advocate Service, improvements to TAS staff management, performance data urged in TIGTA report, 208:G–7 (10/30/09)
– 2009 filing season

– – Accuracy rates down at IRS volunteer tax preparation sites, TIGTA report says, 201:G–5 (10/21/09)
– – Successful despite law changes, challenges, TIGTA says, 198:G–4 (10/16/09)

– 2010 filing season, GAO makes recommendations, 199:G–5 (10/19/09)
– Whistleblowers

See TAX ENFORCEMENT

TAX AUDITS

– Church tax inquiries, commenters say proposed rule inconsistent with statute, 199:G–9 (10/19/09)
– Correspondence exams, IRS reliance on raises concerns, Taxpayer Advocate Olson says, 205:G–4 (10/27/09)
– LMSB outgoing Comm'r Miller calls for shift from adversarial audit model, increased scrutiny on passthrough entities, expresses concerns related to economy, 197:G–10 (10/15/09)
– Money laundering, detection during audits, OECD releases new handbook, 194:I–1 (10/9/09)
– Passthrough entities, CRS report urges appropriation, mandate for IRS to hire more auditors, 195:G–8 (10/13/09)
– Possessions corporations, IRS to monitor §936 exit audits, 196:G–6 (10/14/09); LMSB directive, 196:TaxCore (10/14/09)
– Recent IRS hires bringing major expertise to audit process, senior LMSB officials say, 198:G–2 (10/16/09)
– Sole proprietors, accuracy-related penalty applied inconsistently, TIGTA says, 197:G–2 (10/15/09)
– Withholding issues, IRS heightening scrutiny in broad range of areas, officials say, 197:G–3 (10/15/09)

TAX COLLECTION

– Case closing procedures, installment agreements, SBSE updates handbook, procedural elements, 197:G–5 (10/15/09); 3 SBSE memos, 197:TaxCore (10/15/09)
– Collection due process, IRS Appeals improves in complying with CDP requirements, TIGTA report, 200:G–4 (10/20/09)
– Delaying actions, SBSE addresses procedures for assessing sanctions, penalties under §6673(b), 197:G–3 (10/15/09); SBSE memo, 197:TaxCore (10/15/09)
– Financial hardship, SBSE seeking to help struggling taxpayers, Deputy Comm'r Fink says, 202:G–10 (10/22/09); Comm'r Wagner says IRS more flexible, valuation of properties reviewed, 206:G–4 (10/28/09); Wagner says down economy spurred change in SBSE operations, 208:G–1 (10/30/09)
– Gift tax disputes

See GIFT TAX

– Lien notices filed after original collection statute expiration date, guidance issued, 200:G–7 (10/20/09)
– Offers in compromise, IRS issues guidance on dealing with potential fraud, rejected or withdrawn offers, 197:G–5 (10/15/09); 2 SBSE memos, 197:TaxCore (10/15/09)
– Supreme Ct. denies review to appeals, list, 191:K–2 (10/6/09)

TAX COMPLIANCE

See also TAX GAP
– High-wealth industry group to use holistic assessments, IRS Comm'r Shulman says, 205:G–3 (10/27/09); prepared remarks for AICPA conference, 205:TaxCore (10/27/09)
– International tax issues, flowthrough entities, LMSB devoting increased attention to, official tells TEI, 206:G–3 (10/28/09); LMSB official notes focus, 208:G–3 (10/30/09)
– Offshore assets, disclosing

See OFFSHORE HAVENS

– SBSE focus, Deputy Comm'r Fink outlines broad foci, targeted schemes, 202:G–10 (10/22/09)
– Securities dealers, IRS seeking dispute resolution techniques under §475, 197:G–13 (10/15/09); IRS counsel says firms must follow form and substance of Section, 198:G–6 (10/16/09)
– Worker classification

See EMPLOYMENT TAXES

TAX CREDITS

See CREDITS AGAINST TAXES

TAX ENFORCEMENT

– Abusive shelters

See TAX SHELTERS

– Foreign accounts

See OFFSHORE HAVENS

– Fraud and tax evasion

See TAX FRAUD

– High-income, high-wealth individuals are top 2010 enforcement priority, SBSE Deputy Comm'r Fink says, 205:G–6 (10/27/09)
– International tax evasion a global initiative for foreseeable future, IRS officials say, 207:G–2 (10/29/09)
– Investigation of exempt entities, Treasury exempts certain records from Privacy Act rules, 193:G–3 (10/8/09); final rules, 193:TaxCore (10/8/09)
– IRS audits

See TAX AUDITS

– Litigation, IRS officials note cases to watch, rising tide of international tax issues, 206:K–1 (10/28/09)
– Whistleblowers

– – Annual report to Congress on use of §7623 posted on Whistleblower Office website, 188:TaxCore (10/1/09); text, 188:G–2 (10/1/09)
– – Controls in IRS's Whistleblower Office, TIGTA audit finds deficiencies, 193:G–2 (10/8/09)
– – Mandatory awards, IRS issues interim guidance on category B claims, 188:G–8 (10/1/09); SBSE memo, 188:TaxCore (10/1/09)
– – UBS former banker Birkenfeld seeks award from IRS, attorney says, 199:K–1 (10/19/09); government oversight groups seek review of Birkenfeld's sentence, oppose claim for whistleblower award, 203:K–4 (10/23/09); letter to Atty. Gen. Holder, 203:TaxCore (10/23/09)

TAX-EXEMPT ORGANIZATIONS

See EXEMPT ORGANIZATIONS

TAX FORMS

– Electronic filing specifications

See ELECTRONIC FILING

– Exempt organizations, Form 990

See EXEMPT ORGANIZATIONS

– Mortgages, new Form 4506T-EZ available to expedite mortgage processing, 202:G–11 (10/22/09)
– OMB review of various forms sought, 190:G–6 (10/5/09); 199:G–10 (10/19/09); 203:G–1 (10/23/09); 208:G–12 (10/30/09)
– Public comment sought on forms, 202:G–2 (10/22/09)
– TTB forms and notices, OMB review sought, 202:G–11 (10/22/09); 205:G–9 (10/27/09)
– Updated tax forms, publications, IRS posts online, 190:G–6 (10/5/09); 193:G–9 (10/8/09); 195:G–7 (10/13/09)

TAX FRAUD

– Abusive shelters

See generally TAX SHELTERS

– Adelphia communications, government may bring tax charges against founder (3d Cir.), 202:K–3 (10/22/09); decision text, 202:TaxCore (10/22/09)
– Court procedure, government may charge single count in multiyear tax evasion case (3d Cir.), 208:K–1 (10/30/09); decision text, 208:TaxCore (10/30/09)
– “Cracking the Code” author Hendrickson convicted in wage statements case (E.D. Mich.), 207:K–1 (10/29/09)
– Disqualification of attorney not a violation of tax defendant's rights (10th Cir.), 200:K–1 (10/20/09); decision text, 200:TaxCore (10/20/09)
– DOJ sues to bar tax return preparers (N.D. Ga.), 190:K–5 (10/5/09); (D. Colo.), 193:K–3 (10/8/09); (D. Kan.), 195:K–7 (10/13/09)
– Exempt foundation, convictions for filing false returns upheld (U.S., rev den), 201:K–1 (10/21/09)
– First-time home buyer credit

– – IRS examines nearly 107,000 cases, 167 “criminal schemes” identified so far, 201:G–2 (10/21/09)
– – Lewis (D-Ga) bill

See LEGISLATION, FEDERAL, HR 3901

– Fla. tax preparer, indictment announced (S.D. Fla.), 189:K–3 (10/2/09)
– OID redemption scheme, DOJ seeks to bar 7 tax preparers nationwide, 207:K–1 (10/29/09)
– Refunds, IRS stops most fraudulent refunds, but $15M issued in 2008, GAO says, 194:G–12 (10/9/09)
– Sentencing

– – Cal. CPA sentenced to 18 months in prison (C.D. Cal.), 197:K–1 (10/15/09)
– – CPA gets 33 months for stealing clients' refund checks (S.D.N.Y.), 195:K–8 (10/13/09)
– – Daughters of convicted return preparer sentenced to 6 years in prison (C.D. Cal.), 192:K–2 (10/7/09)
– – Md. tax preparer sentenced to prison for 70 months (D. Md.), 196:K–4 (10/14/09)
– – N.C. residents sentenced, ordered to repay $12.3M (W.D.N.C.), 191:K–1 (10/6/09)
– – Renaissance executive sentenced to 51 months in prison (D. Kan.), 199:K–2 (10/19/09)
– – Tex. preparer sentenced to 18 years in prison (N.D. Tex.), 190:K–5 (10/5/09)

– Tax havens

See OFFSHORE HAVENS

– Tex. preparer barred (S.D. Tex.), 193:K–3 (10/8/09)
– Utah man barred from selling asset protection scheme (D. Utah), 199:K–6 (10/19/09)

TAX GAP

– CRS reviews tax policy options for Congress, 195:G–8 (10/13/09); report, 195:TaxCore (10/13/09)
– IRPAC makes recommendations on credit card transactions, securities transfers, tax evasion, 207:G–7 (10/29/09)
– Securities transactions, reporting of customer's basis on IRPAC meeting agenda, 191:G–1 (10/6/09)
– Sole proprietorship losses, GAO says IRS should improve estimates of noncompliance, 196:G–2 (10/14/09)

TAX LEGISLATION

– Aviation taxes

See LEGISLATION, FEDERAL, HR 3607*

– Charitable donations of food

See LEGISLATION, FEDERAL, HR 3227, S 1313

– Climate change

See LEGISLATION, FEDERAL, S 1733

– Empowerment zone, renewal communities

See LEGISLATION, FEDERAL, HR 1677, HR 3500, S 1222

– Estate tax relief

See LEGISLATION, FEDERAL, HR 3905

– Foreign banks, trusts, reporting

See LEGISLATION, FEDERAL, HR 3933, S 1934

– Health care reform bills

See HEALTH CARE REFORM

– Housing

– – Energy Star improvements

See LEGISLATION, FEDERAL, S 1792

– – First-time home buyer credit fraud

See LEGISLATION, FEDERAL, HR 3901

– – Military personnel, tax benefits

See LEGISLATION, FEDERAL, HR 3548, HR 3590, S 1728

– Land conservation

See LEGISLATION, FEDERAL, HR 1831, S 812

– NOL carrybacks

See LEGISLATION, FEDERAL, HR 2452, HR 3548

– Patented tax strategies

See LEGISLATION, FEDERAL, HR 2584

– Patented tax strategies, prohibition

See LEGISLATION, FEDERAL, HR 2584

– Rehabilitation credit for buildings

See LEGISLATION, FEDERAL, HR 3715, S 1743

– Research credit

See LEGISLATION, FEDERAL, HR 422

– Tax cuts, extension of Bush admin. tax cuts

See LEGISLATION, FEDERAL, HR 664

– Tax havens, enforcement

See LEGISLATION, FEDERAL, S 506

– Unemployment taxes

See LEGISLATION, FEDERAL, HR 3548

– Veteran-owned franchises

See LEGISLATION, FEDERAL, HR 2672

– Ways-Means Chrm. Rangel (D-NY) planning separate estate tax, jobs creation, tax extenders measures, 197:G–11 (10/15/09)

TAX POLICY AND REFORM

See also TAX LEGISLATION
– Budget deficit, Tax Found. examines rate hike to close deficit, 203:G–7 (10/23/09)
– Corporate tax rates, panelists discuss mitigating problems with lowering tax rates, 194:G–1 (10/9/09)
– Economic stimulus

– – Job creation credit

See ECONOMIC STIMULUS

– – 2009 Act

See AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA)

– Economic substance doctrine

See TAX SHELTERS

– Energy policy

See CLIMATE CHANGE

– Estate tax relief

See ESTATE TAX

– Health care reform

See HEALTH CARE REFORM

– Internet commerce

See ELECTRONIC COMMERCE

– Obama's international tax plan

See INTERNATIONAL TAX

– Pension funding relief

See PENSIONS

– President's economic advisory panel schedules open meeting Nov. 2, tax reform on agenda, 198:G–5 (10/16/09)
– President's tax reform panel

– – AICPA offers framework of reform proposals, 199:G–2 (10/19/09); report, 199:TaxCore (10/19/09)
– – Citizens for Tax Justice calls for simpler, fairer tax code, 200:G–1 (10/20/09); report, 200:TaxCore (10/20/09)
– – Tax experts suggest credit consolidation, simplification for small firms at first public event, 188:G–1 (10/1/09); compliance cost, itemized deduction cap, and filing burden discussed at second meeting, 199:G–2 (10/19/09)
– – TEI urges consideration of global issues, corporate competitiveness, 198:G–5 (10/16/09); TEI statement, 198:TaxCore (10/16/09)
– – Testimony by Viard, Am. Enterprise Inst., 189:TaxCore (10/2/09); Hunt, of Accounting Aid Society, Detroit, 189:TaxCore (10/2/09); AICPA Pres. Melancon, 199:TaxCore (10/19/09); CBPP Dir. Greenstein, 199:TaxCore (10/19/09); Stanford Law Prof. Bankman, 199:TaxCore (10/19/09)

– Small business proposals

See SMALL BUSINESSES

– Tax cuts, extension of Bush admin. tax cuts

See LEGISLATION, FEDERAL, HR 664

– Tax gap strategy

See TAX GAP

– Value-added tax

– – Business net receipts tax proposal

See CALIFORNIA

– – Prospects, reasons for U.S. VAT, panelists discuss, 197:G–12 (10/15/09); clarification, 198:G–7 (10/16/09); Treasury Deputy Asst. Sec'y Shay says VAT would be major undertaking, 205:G–6 (10/27/09)
– – Retail industry opposes VAT, response to House Speaker Pelosi's (D-Cal) comments, 193:G–1 (10/8/09)
– – Revenue-raising potential, CRS report, 193:TaxCore (10/8/09)

– Wealthy individuals, surtax

See LEGISLATION, FEDERAL, HR 3962

TAX PRACTICE

– Disciplinary sanctions for practitioners, OPR announces, 190:G–5 (10/5/09); 199:G–10 (10/19/09)
– Forms and instructions

See TAX FORMS

– Interest rates

See INTEREST RATES

– Misconduct allegations, OPR working on “notice of referral,” Dir. says, 203:G–4 (10/23/09)
– Patented tax strategies

– – Congressional leaders urged to ban patents, 201:G–7 (10/21/09); letter from coalition of consumer, taxpayer rights, financial planning groups, 201:TaxCore (10/21/09); trust and estate lawyers support ban, Boucher (D-Va), Goodlatte (R-Va) bill (HR 2584), 207:G–3 (10/29/09)
– – Supreme Ct. to hear Bilski case, BNA Analysis & Perspective, 190:J–1 (10/5/09)

– Regulation of return preparers

See RETURN PREPARERS

– Satisfaction with SBSE products and services, annual phone survey to begin in Nov., 202:G–11 (10/22/09)
– Shelters

See TAX SHELTERS

– Uncertain tax positions, FASB rules

See ACCOUNTING

TAX RETURNS

See also ELECTRONIC FILING
– Combat zone indicators on taxpayer accounts often inaccurate, TIGTA says, 202:G–3 (10/22/09)
– Disaster areas, filing extensions

See DISASTER RELIEF

– Dishonored checks, TIGTA says weaknesses in IRS processing risk millions, 201:G–1 (10/21/09)
– EITC claims

See EARNED INCOME TAX CREDIT (EITC)

– Extension deadline for 2008 returns Oct. 15, IRS reminds taxpayers, 189:G–10 (10/2/09); news release, 189:TaxCore (10/2/09)
– First-time home buyers' credit

See HOUSING

– Forms

See TAX FORMS

– Fraud schemes

See TAX FRAUD

– Identity theft

See IDENTITY THEFT

– Inflation to have little effect on tax rates, benefits for 2010, 198:G–1 (10/16/09); IRS news release, 198:TaxCore (10/16/09); Rev. Proc., 198:TaxCore (10/16/09)
– IRS partially prepared returns, 115 GOP lawmakers oppose Treasury plan, 201:G–3 (10/21/09); FOIA letter to Sec'y Geithner, 201:TaxCore (10/21/09)
– Paid return preparers

See RETURN PREPARERS

– Privacy issues

See PRIVACY

– 2008 rebate errors, IRS should distribute corrected stimulus payments, TIGTA says, 192:G–4 (10/7/09)

TAX SHELTERS

– Accountant and attorney charged in Va. shelter case, 203:K–4 (10/23/09)
– Brazilian debt transactions, IRS may enforce summonses on DAD tax shelters (1st Cir.), 193:K–1 (10/8/09); decision text, 193:TaxCore (10/8/09)
– Dutch banks owned interest in Castle Harbour partnership (D. Conn.), 195:K–1 (10/13/09); decision text, 195:TaxCore (10/13/09)
– Economic substance doctrine

– – Codification likely, Treasury counsel Odintz says, 189:G–5 (10/2/09)
– – Health care reform bill

See LEGISLATION, FEDERAL, HR 3962

– Horse breeding scheme, DOJ says 3 shelter operators plead guilty (D. Or.), 206:K–1 (10/28/09)
– KPMG shelter, claims against law firm based on opinion letters dismissed (S.D. Tex.), 190:K–1 (10/5/09); decision text, 190:TaxCore (10/5/09)
– LILO shelter, Consolidated Edison deductions upheld from lease-in, lease-out activities (Fed. Cl.), 203:K–2 (10/23/09); decision text, 203:TaxCore (10/23/09)
– Mich. jury convicts 3 men of promoting “loss of income” shelters (W.D. Mich.), 201:K–2 (10/21/09)
– Offshore tax havens

See OFFSHORE HAVENS

– Reportable and listed transactions

– – Failure to disclose, IRS proposes exception to limits on assessment, 192:G–2 (10/7/09); text of REG-160871-04, 192:L–1 (10/7/09)
– – Penalties, IRS Appeals Office working to handle penalties on pre-assessment basis, 208:G–10 (10/30/09)
– – Suspension of interest, IRS delegates authority, 188:G–13 (10/1/09)

– Return preparer penalties, IRS considering plan to finalize interim penalty guidance, Notice 2009-5, 203:G–4 (10/23/09)
– Son of BOSS shelter, court declines to impose penalty for business's use (7th Cir.), 189:K–1 (10/2/09); decision text, 189:TaxCore (10/2/09)
– Summons, N.C. revenue agency probe not subject to state's general rule of civil procedure (N.C.), 195:K–2 (10/13/09); decision text, 195:TaxCore (10/13/09)
– Swap-and-assign transactions, IRS counsel Dorfman addresses loan ramifications of Schering-Plough case, Subpart F issue, 192:G–8 (10/7/09)
– Swiss bank probe

See SWITZERLAND

TAX TREATIES

– AMT statute takes precedence over U.S.-Canada tax treaty (D.C. Cir.), 199:K–1 (10/19/09); decision text, 199:TaxCore (10/19/09)
– Belgian, U.S. competent authorities unveil agreement on beneficiaries, 198:I–3 (10/16/09); text, 198:TaxCore (10/16/09)
– Exchange of tax information

See OFFSHORE HAVENS

– Pending treaties, senior Treasury official provides update, TEI conference, 205:G–6 (10/27/09); AICPA conference, 207:G–8 (10/29/09)

TAXPAYER ADVOCACY PANELS

– Area 5 TAP plans Nov. 10 meeting, 191:G–6 (10/6/09)
– Nov. open meetings of TAP groups announced, 192:G–3 (10/7/09)

TELECOMMUNICATIONS

– Free cell phones, plaintiffs challenging Cal. sales tax not bound by arbitration clause (9th Cir.), 206:K–2 (10/28/09); decision text, 206:TaxCore (10/28/09)
– N.Y. taxes, Senate tax panel recommends system based on service provided, 189:H–1 (10/2/09); tax dep't report urges simpler tax regime, modernization, 192:H–1 (10/7/09)
– Portland franchise fees, Tax Injunction Act deprives district court of jurisdiction (U.S., rev sought), 190:K–1 (10/5/09)

TELEVISION AND RADIO

– Satellite TV, federal law preempts local taxes on providers (U.S., rev sought), 199:K–3 (10/19/09)

TENNESSEE

– Business tax liability, voluntary disclosure program offered, enforcement planned, 207:H–1 (10/29/09)

TERRITORIES, U.S.

See specific territories

TEXAS

– Insurance, dividends applied to premium renewals taxable (Tex. App.), 196:K–3 (10/14/09); decision text, 196:TaxCore (10/14/09)
– Property taxes

– – Appraisal frequency, appraisals may be conducted every 3 years instead of annually, Tex. Atty. Gen. rules, 197:H–1 (10/15/09)
– – Standing to protest appraisal limited to owner of record, agent (Tex. App.), 201:K–1 (10/21/09); decision text, 201:TaxCore (10/21/09)

TEXT SUPPLEMENTS

– Pension funding, benefit restriction, IRS releases hefty rules package, 193:GG–1 (10/8/09); TD 9467, 193:Text Supp (10/8/09)

TOBACCO INDUSTRY

– Cigarette trafficking, man sentenced to prison, agrees to tax payment (W.D. Va.), 192:K–3 (10/7/09)
– Indian reservation sales

See NATIVE AMERICANS

– RICO's application in cigarette tax case on Supreme Ct. docket, BNA Analysis & Perspective, 190:J–1 (10/5/09)

TRADE OR BUSINESS EXPENSES

– Capitalization rules

See CAPITALIZATION

– Executive pay

See EXECUTIVE COMPENSATION

– Sole proprietorship losses, GAO says IRS should improve estimates of noncompliance, 196:G–2 (10/14/09)
– Travel per diems, IRS updates guidance for reimbursements, 188:G–11 (10/1/09); text of Rev. Proc., 188:TaxCore (10/1/09)

TRANSFER PRICING

– African nations

See AFRICA

– APA statistics released for 4th quarter 2009, 203:G–1 (10/23/09)
– Japan

See JAPAN

– OECD's Silberztein defends arm's-length standard, discusses restructuring project, Interview, 189:J–1 (10/2/09); written response, 189:J–2 (10/2/09)
– Services and intangibles transactions, final rules (TD 9456) corrected, 195:G–7 (10/13/09); IRS Ann., 195:TaxCore (10/13/09)
– Xilinx rehearing request based on former §482 rules “speculative,” IRS Comm'r says (9th Cir.), 193:K–1 (10/8/09); text of response, 193:TaxCore (10/8/09); Xilinx, IRS continue arguments over rehearing, 199:K–2 (10/19/09); motion for leave to file, reply to Comm'r's response, 199:TaxCore (10/19/09); IRS opposition to Xilinx motion, 199:TaxCore (10/19/09); correction to report on 199:K-2, 200:K–4 (10/20/09); rehearing denied, 208:K–1 (10/30/09)

TRANSPORTATION

– Airlines

See AIR TRANSPORTATION

– Automobiles

See MOTOR VEHICLES

– Build America Bond program

See BONDS, TAXABLE

– Financing infrastructure improvements, CBO, JCT issue report on use of exempt bonds, 205:G–2 (10/27/09); text, 205:TaxCore (10/27/09)
– Trucking

See MOTOR CARRIERS

TREASURY DEPARTMENT

– Tax Policy Asst. Sec'y, Senate Finance Comm. announces Mundaca confirmation hearing, 207:G–10 (10/29/09)

TREATIES