Books by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Hearing on identity theft and
Hearing on identity theft and tax fraud
2013
Impact of limitations on the u
Impact of limitations on the use of tax-advantaged accounts for the purchase of over-the-counter medication
2013
Internal Revenue Service Opera
Internal Revenue Service Operations and the 2012 tax return filing season
2013
Internal Revenue Service's imp
Internal Revenue Service's implementation and administration of the Democrat's health care law
2013
Improper payments in the admin
Improper payments in the administration of refundable tax credits
2011
The Department of the Treasury
The Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau
2011
The implementation of the IRS
The implementation of the IRS paid tax return preparer program
2011
The Internal Revenue Service o
The Internal Revenue Service operations and the 2010 tax return filing season
2011
The National Taxpayer Advocate
The National Taxpayer Advocate's 2009 report on the most serious problems encountered by taxpayers
2011
Transparency and funding of st
Transparency and funding of state and local pension plans
2011
Tax return filing season, Inte
Tax return filing season, Internal Revenue Service operations, fiscal year 2009 budget proposals, and the IRS National Taxpayer Advocate's annual report
2009
Internal Revenue Service opera
Internal Revenue Service operations and the tax gap
2008
Families in poverty
Families in poverty
2007
2006 tax return filing season
2006 tax return filing season and the IRS budget for fiscal year 2007
2006
Charities and employment taxes
Charities and employment taxes
2006
Fraud in income tax return pre
Fraud in income tax return preparation
2006
2004 tax return filing season
2004 tax return filing season and the IRS budget for fiscal year 2005
2005
2005 tax return filing season
2005 tax return filing season and the IRS budget for fiscal year 2006
2005
To review the tax deduction fo
To review the tax deduction for façade easements
2005
Non-profit credit counseling o
Non-profit credit counseling organizations
2004
Written comments on H.R. 3625,
Written comments on H.R. 3625, the "Department of the Treasury Inspector General Consolidation Act of 2003"
2004
Written comments on legislatio
Written comments on legislation to streamline the student aid approval process
2004
2003 tax return filing season
2003 tax return filing season and the IRS budget for fiscal year 2004
2003
2002 tax return filing season
2002 tax return filing season and the IRS budget for fiscal year 2003
2002
Complexity in administration o
Complexity in administration of federal tax laws
2001
Deceptive mailing concerning t
Deceptive mailing concerning tax refunds
2001
Disclosure of political activi
Disclosure of political activities of tax-exempt organizations
2001
Energy supply and prices
Energy supply and prices
2001
Tax incentives to assist distr
Tax incentives to assist distressed communities
2001
The tax code and the new econo
The tax code and the new economy
2001
Written comments on taxpayer r
Written comments on taxpayer rights
2001
1999 tax return filing season
1999 tax return filing season and the IRS budget for fiscal year 2000
2000
Repeal of the installment method of accounting for accrual basis taxpayers
Repeal of the installment method of accounting for accrual basis taxpayers
2000
The 2000 tax return filing sea
The 2000 tax return filing season and the IRS budget for fiscal year 2001
2000
U.S. Customs Service passenger
U.S. Customs Service passenger inspection operations
2000
Comparison of joint committee
Comparison of joint committee staff and treasury recommendations relating to penalty and interest provisions of the Internal Revenue Code
1999
"High-risk" programs within the jurisdiction of the Committee on Ways and Means
"High-risk" programs within the jurisdiction of the Committee on Ways and Means
1998
Impact of complexity in the tax code on individual taxpayers and small businesses
Impact of complexity in the tax code on individual taxpayers and small businesses
1998
Report on the year 2000 computer problem
Report on the year 2000 computer problem
1998
Coal Industry Retiree Health Benefit Act of 1992
Coal Industry Retiree Health Benefit Act of 1992
1997
Employment classification issues
Employment classification issues
1997
Tax debt collection issues
Tax debt collection issues
1997
Administration's proposal relating to the tax treatment of Americans who renounce citizenship
Administration's proposal relating to the tax treatment of Americans who renounce citizenship
1996
Impact of tax law on land use
Impact of tax law on land use
1996
Taxpayer Compliance Measurement Program
Taxpayer Compliance Measurement Program
1996
The research and experimentation tax credit and the allocation of research expenses under Internal Revenue Code section 861
The research and experimentation tax credit and the allocation of research expenses under Internal Revenue Code section 861
1996
"Small issue" industrial devel
"Small issue" industrial development bonds
1995
Compliance costs and regulatory burden imposed by the federal tax laws
Compliance costs and regulatory burden imposed by the federal tax laws
1995
Department of the Treasury's efforts to address money laundering
Department of the Treasury's efforts to address money laundering
1995
Description and analysis of certain tax provisions expiring in 1994 and 1995
Description and analysis of certain tax provisions expiring in 1994 and 1995
1995
IRS budget proposal for fiscal year 1996, and 1995 tax return filing season
IRS budget proposal for fiscal year 1996, and 1995 tax return filing season
1995
IRS filing systems vulnerable to tax refund fraud
IRS filing systems vulnerable to tax refund fraud
1994
Report on reforms to address supplemental security income fraud and abuse involving middlemen
Report on reforms to address supplemental security income fraud and abuse involving middlemen
1994
Report on reforms to improve the tax rules governing public charities
Report on reforms to improve the tax rules governing public charities
1994
Supplemental security income fraud involving middlemen
Supplemental security income fraud involving middlemen
1994
Taxpayers who fail to file federal income tax returns
Taxpayers who fail to file federal income tax returns
1994
Abusive insurance sales and marketing techniques involving the earned income tax credit
Abusive insurance sales and marketing techniques involving the earned income tax credit
1993
Administration and operations of the Pension Benefit Guaranty Corporation
Administration and operations of the Pension Benefit Guaranty Corporation
1993
Administration's fiscal year 1994 budget proposals for the Bureau of Alcohol, Tobacco, and Firearms, U.S. Tax Court, and Internal Revenue Service
Administration's fiscal year 1994 budget proposals for the Bureau of Alcohol, Tobacco, and Firearms, U.S. Tax Court, and Internal Revenue Service
1993
Administration's proposals related to Internal Revenue Service tax systems modernization
Administration's proposals related to Internal Revenue Service tax systems modernization
1993
Issues and proposals relating
Issues and proposals relating to the financial condition of the Pension Benefit Guaranty Corporation (PBGC)
1993
Report on marketing abuse and administrative problems involving the health insurance component of the earned income tax credit
Report on marketing abuse and administrative problems involving the health insurance component of the earned income tax credit
1993
Report on reform of the federal government's pension benefit guarantee program
Report on reform of the federal government's pension benefit guarantee program
1993
Report on the use of tax return information by the U.S. Customs Service during the audit process
Report on the use of tax return information by the U.S. Customs Service during the audit process
1993
U.S. Customs Service's ability to accurately determine the value of imported goods entering the United States
U.S. Customs Service's ability to accurately determine the value of imported goods entering the United States
1993
Adequacy of the administration's fiscal year 1993 budget proposals for the Internal Revenue Service, the U.S. Tax Court, and the Bureau of Alcohol, Tobacco, and Firearms
Adequacy of the administration's fiscal year 1993 budget proposals for the Internal Revenue Service, the U.S. Tax Court, and the Bureau of Alcohol, Tobacco, and Firearms
1992
Allocation of resources and staffing levels of the Internal Revenue Service, U.S. Tax Court, and Bureau of Alcohol, Tobacco, and Firearms
Allocation of resources and staffing levels of the Internal Revenue Service, U.S. Tax Court, and Bureau of Alcohol, Tobacco, and Firearms
1992
Collection of delinquent tax debts owed by taxpayers that have contracts with the federal government; and the 1992 Internal Revenue Service tax return filing season
Collection of delinquent tax debts owed by taxpayers that have contracts with the federal government; and the 1992 Internal Revenue Service tax return filing season
1992
Department of the Treasury's report on issues related to the compliance with U.S. tax laws by foreign firms operating in the United States
Department of the Treasury's report on issues related to the compliance with U.S. tax laws by foreign firms operating in the United States
1992
Medicare fraud and abuse by durable medical equipment suppliers
Medicare fraud and abuse by durable medical equipment suppliers
1992
Reform to prevent violations in the marketing of government securities, including findings and recommendations of the subcommittee
Reform to prevent violations in the marketing of government securities, including findings and recommendations of the subcommittee
1992
Reforms to establish taxpayer safeguards and protect the rights of taxpayers under the Internal Revenue Code
Reforms to establish taxpayer safeguards and protect the rights of taxpayers under the Internal Revenue Code
1992
Review of violations in the marketing of government securities
Review of violations in the marketing of government securities
1992
Abuse and mismanagement of ins
Abuse and mismanagement of inspector overtime pay by the U.S. Customs Service
1991
Abusive marketing practices by durable medical equipment suppliers
Abusive marketing practices by durable medical equipment suppliers
1991
Business community's complianc
Business community's compliance with federal money laundering statutes
1991
Erroneous payments under the M
Erroneous payments under the Medicare secondary payer program
1991
Erroneous payments under the M
Erroneous payments under the Medicare secondary program
1991
Federal employment tax assessm
Federal employment tax assessments against federal agencies and large Internal Revenue Service accounts receivable cases
1991
Fraud in the Medicare program
Fraud in the Medicare program
1991
Mistaken and unrecovered Medicare payments
Mistaken and unrecovered Medicare payments
1991
Need for taxpayer bill of rights legislation and reform of the Internal Revenue Service
Need for taxpayer bill of rights legislation and reform of the Internal Revenue Service
1991
Payment of federal benefits to
Payment of federal benefits to deceased individuals
1991
Review of the issuance of fede
Review of the issuance of federal benefit checks to deceased beneficiaries
1991
Tax underpayments by U.S. subs
Tax underpayments by U.S. subsidiaries of foreign companies
1991
1990 tax return filing season
1990 tax return filing season and the administration's fiscal year 1991 budget proposals relating to the Internal Revenue Service
1990
Enforcement and administration
Enforcement and administration of the Employee Retirement Income Security Act of 1974
1990
Explanation of Code section 6050I (returns relating to cash received in trade or business)
Explanation of Code section 6050I (returns relating to cash received in trade or business)
1990
Overview of the enforcement and administration of the Employee Retirement Income Security Act of 1974
Overview of the enforcement and administration of the Employee Retirement Income Security Act of 1974
1990
Present law and certain issues
Present law and certain issues relating to transfer pricing (code section 482)
1990
Report on abuses and mismanage
Report on abuses and mismanagement in U.S. Customs Service commercial operations
1990
Resolution Trust Corporation's
Resolution Trust Corporation's operations and progress in resolovng insolvent thrift institutions
1990
Resolution Trust Corporation's
Resolution Trust Corporation's operations and progress in resolving insolvent thrift institutions
1990
Review of Internal Revenue Ser
Review of Internal Revenue Service's accounts receivable inventory
1990
Role of federal borrowing and
Role of federal borrowing and loan guarantees in resolving insolvent thrift institutions
1990
Tax policy aspects of recent b
Tax policy aspects of recent buyout activity in the air transportation industry
1990
The " tax gap" and taxpayer no
The " tax gap" and taxpayer noncompliance
1990
U.S. Customs Service seized-pr
U.S. Customs Service seized-property program and forfeiture fund
1990
Use of section 936 funds for l
Use of section 936 funds for loans in the Caribbean region
1990
1989 tax return filing season
1989 tax return filing season
1989
Accounting control problems in
Accounting control problems in the U.S. Customs Service's collection process and forfeiture fund
1989
Administration's fiscal year 1
Administration's fiscal year 1989 budget proposals relating to the Internal Revenue Service and the U.S. Tax Court
1989
Administration's fiscal year 1
Administration's fiscal year 1990 budget proposals relating to the Internal Revenue Service and the U.S. Tax Court
1989
Description of H.R. 2528 (Improved Penalty Administration and Compliance Tax Act of 1989)
Description of H.R. 2528 (Improved Penalty Administration and Compliance Tax Act of 1989)
1989
Development of federal tax for
Development of federal tax forms by the Internal Revenue Service
1989
Discussion options on the unre
Discussion options on the unrelated business income tax
1989
Employer-sponsored retiree hea
Employer-sponsored retiree health insurance
1989
Issues relating to the use of pension plan assets in leveraged buyout transactions
Issues relating to the use of pension plan assets in leveraged buyout transactions
1989
Overview of tax policy issues related to the air transportation industry and description of H.R. 2354
Overview of tax policy issues related to the air transportation industry and description of H.R. 2354
1989
Portability of pension plan be
Portability of pension plan benefits; and investment of pension plan assets
1989
Present law and issues relating to employer-provided retiree health insurance
Present law and issues relating to employer-provided retiree health insurance
1989
Review of the civil penalty pr
Review of the civil penalty provisions contained in the Internal Revenue Code
1989
Review of the operation and fu
Review of the operation and future status of the Airport and Airway Trust Fund
1989
Review of U.S. Customs Service
Review of U.S. Customs Service operations
1989
Utilization of pension plan as
Utilization of pension plan assets in leveraged buyouts and related transactions
1989
1988 tax return filing season
1988 tax return filing season
1988
Administration's fiscal year 1
Administration's fiscal year 1988 budget proposals relating to the Internal Revenue Service
1988
Federal tax rules applicable t
Federal tax rules applicable to tax-exempt organizations involving television ministries
1988
Internal Revenue Service's 198
Internal Revenue Service's 1988 report on the "tax gap"
1988
PBGC proposal to initiate a va
PBGC proposal to initiate a variable rate premium system; and public comments on administration's pension plan funding and premium rate proposals
1988
Proposals and issues relating
Proposals and issues relating to the portability of pension plan benefits
1988
Written comments on discussion
Written comments on discussion options relating to the unrelated business income tax
1988
Compliance with federal gasoli
Compliance with federal gasoline excise tax provisions
1987
Internal Revenue Service opera
Internal Revenue Service operations
1987
IRS Art Advisory Panel
IRS Art Advisory Panel
1987
Lobbying and political activit
Lobbying and political activities of tax-exempt organizations
1987
Overview of tax rules applicab
Overview of tax rules applicable to exempt organizations engaged in television ministries
1987
Pension plan underfunding
Pension plan underfunding
1987
Proposals in the president's c
Proposals in the president's competitiveness initiative that affect funding and termination of defined benefit pension plans
1987
Report and recommendations on
Report and recommendations on lobbying and political activities by tax-exempt organizations
1987
Report on the committee delega
Report on the committee delegation mission to the Caribbean Basin and recommendations to improve the effectiveness of the Caribbean Basin Initiative
1987
1986 tax filing season
1986 tax filing season
1986
Administration's fiscal year 1
Administration's fiscal year 1987 budget proposals relating to the Internal Revenue Service
1986
Costs and availability of liab
Costs and availability of liability insurance
1986
High-income taxpayers and rela
High-income taxpayers and related partnership tax issues
1986
IRS plans for service center o
IRS plans for service center operations in 1986
1986
Money laundering operations an
Money laundering operations and the role of the Department of the Treasury
1986
Recent developments regarding
Recent developments regarding the tax-exempt status of certain private schools
1986
Review of the impact and effec
Review of the impact and effectiveness of the Caribbean Basin Initiative
1986
Tax-exempt multifamily rental
Tax-exempt multifamily rental housing bonds
1986
Use of tax refund offsets to c
Use of tax refund offsets to collect nontax federal debts
1986
Administration's fiscal year 1
Administration's fiscal year 1986 budget proposals relating to IRS
1985
Child abuse and day care
Child abuse and day care
1985
Federal income tax aspects of mergers and acquisitions
Federal income tax aspects of mergers and acquisitions
1985
IRS tax payment posting proble
IRS tax payment posting problems in Philadelphia Service Center
1985
IRS tax refund delays
IRS tax refund delays
1985
Poverty rate increase for 1983
Poverty rate increase for 1983
1985
Tax-exempt bonds for multifami
Tax-exempt bonds for multifamily residential rental property
1985
Description of present law and
Description of present law and issues relating to the research and experimentation tax credit
1984
Effects of the Omnibus Budget
Effects of the Omnibus Budget Reconciliation Act of 1981 (OBRA) welfare changes and the recession of poverty
1984
Federal tax rules relating to
Federal tax rules relating to disclaimer of property interests created by transfers
1984
Federal tax treatment of famil
Federal tax treatment of families below the poverty line
1984
Federal tax treatment of low i
Federal tax treatment of low income persons
1984
Financial status of the Pensio
Financial status of the Pension Benefit Guaranty Corporation's single employer insurance program
1984
Poverty rate increase
Poverty rate increase
1984
Public employee pension benefi
Public employee pension benefit plans
1984
Research and experimental sour
Research and experimental source allocation rules
1984
Tax incentives for the product
Tax incentives for the production and use of ethanol fuels
1984
Tax rules governing private fo
Tax rules governing private foundations
1984
Timing and measurement of taxp
Timing and measurement of taxpayer deductions for obligations to be paid in the future
1984
Background and issues relating to research and experimentation expense source allocation rules
Background and issues relating to research and experimentation expense source allocation rules
1983
Background material on poverty
Background material on poverty
1983
Description of income tax provisions relating to private foundations
Description of income tax provisions relating to private foundations
1983
Description of the statutory p
Description of the statutory provisions affecting the tax treatment of domestic oil and gas producers scheduled for hearings before the Subcommittee on Oversight, Committee on Ways and Means, U.S. House of Representatives, on May 5 and 6, 1983
1983
Federal leasing practices
Federal leasing practices
1983
Report and recommendations con
Report and recommendations concerning federal tax rules governing private foundations
1983
Reports and recommendations co
Reports and recommendations concerning federal tax rules governing private foundations
1983
Tax and budget issues related
Tax and budget issues related to leasing by nontaxable entities
1983
Tax aspects of federal leasing arrangements
Tax aspects of federal leasing arrangements
1983
Tax treatment of producers of
Tax treatment of producers of oil and gas
1983
Taxpayer safeguards
Taxpayer safeguards
1983
Impact of budget cuts on child
Impact of budget cuts on children
1982
Impact of the administration's
Impact of the administration's budget cuts on the nation's public hospitals
1982
Impact of the administration's
Impact of the administration's proposed budget cuts on children
1982
Problems relating to the insol
Problems relating to the insolvency of the black lung disability trust fund
1982
Proposed regulations governing
Proposed regulations governing reimbursement under the medicare end-stage renal disease program
1982
Safe harbor leasing provisions
Safe harbor leasing provisions of the Economic Recovery Tax Act of 1981
1982
Taxpayer privacy issues
Taxpayer privacy issues
1982
Teamster's central states pens
Teamster's central states pension fund reform and ERISA enforcement remedies
1982
Administration's fiscal year 1
Administration's fiscal year 1982 budget proposals relating to staffing the Internal Revenue Service
1981
Background information for hea
Background information for hearings on tax-exempt "small issue" industrial revenue bonds
1981
Background information for hea
Background information for hearings on the insolvency problems of the black lung disability trust fund
1981
Federal noncompliance with tax
Federal noncompliance with tax law reporting requirements
1981
Professional standards review
Professional standards review organization (PSRO) program
1981
Report and recommendations of
Report and recommendations of the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, on Black Lung Disability Trust Fund
1981
Report on tax-exempt "small is
Report on tax-exempt "small issue" industrial revenue bonds
1981
Summary of testimony and recom
Summary of testimony and recommendations on professional standards review organization
1981
Airport and airways trust fund
Airport and airways trust fund
1980
Background material on Federal
Background material on Federal provisions for special employee income protection programs and the unemployment insurance program
1980
Commuter airport safety
Commuter airport safety
1980
Employer liability for taxes u
Employer liability for taxes under the Railroad retirement tax act
1980
Energy conservation tax incent
Energy conservation tax incentives
1980
Examination of special jobless
Examination of special jobless benefit programs
1980
Guaranteed student loan tax-ex
Guaranteed student loan tax-exempt financing
1980
Impact of truck overloads on t
Impact of truck overloads on the highway trust fund, volume II
1980
Review of progress on Teamster
Review of progress on Teamsters' Central States pension fund reform
1980
Review of taxpayer privacy iss
Review of taxpayer privacy issues
1980
Strategies to encourage older
Strategies to encourage older workers to voluntarily extend their worklives
1980
Taxpayer complaints
Taxpayer complaints
1980
Volunteer income tax assistanc
Volunteer income tax assistance program
1980
A review of selected tax expen
A review of selected tax expenditures, investment tax credit
1979
Airport and airways trust fund
Airport and airways trust fund : airport development aid program
1979
Central States Teamsters fund
Central States Teamsters fund
1979
Intermediary performance regar
Intermediary performance regarding medicare fraud and abuse
1979
Multiemployer pension plan ter
Multiemployer pension plan termination insurance program
1979
Offshore tax havens
Offshore tax havens
1979
Review of AFDC program
Review of AFDC program
1979
Review of midair aviation safe
Review of midair aviation safety
1979
Review of PSRO medical cost co
Review of PSRO medical cost control
1979
Review of Social Security stud
Review of Social Security student benefit program
1979
Staff report on IRS's proposed
Staff report on IRS's proposed revenue procedure regarding the tax-exempt status of private schools
1979
Tax incentives for the preserv
Tax incentives for the preservation of historic structures
1979
A review of the coordinated ex
A review of the coordinated examination program--Internal Revenue Service methods for the audit of large corporations, financial institutions, and utility companies
1978
Airport and airways trust fund
Airport and airways trust fund--Pensacola Airport safety
1978
Impact of truck overloads on t
Impact of truck overloads on the highway trust fund
1978
Individual retirement accounts
Individual retirement accounts and IRS plan termination survey
1978
IRS taxpayer service program
IRS taxpayer service program
1978
Pension plan termination insur
Pension plan termination insurance issues
1978
Proposals for expanding employ
Proposals for expanding employee retirement savings
1978
Report on IRS problem resoluti
Report on IRS problem resolution program for handling taxpayer complaints
1978
Report to the Committee on Way
Report to the Committee on Ways and Means on the financial implications for the Highway trust fund under H.R. 11733
1978
Review of general aviation
Review of general aviation
1978
Simplification and administrat
Simplification and administration of the President's tax proposals
1978
Staff report on the simplifica
Staff report on the simplification and administrative aspects of the President's 1978 tax program
1978
Tax simplification proposals
Tax simplification proposals
1978
Administrative summons and ant
Administrative summons and anti-disclosure provisions of the Tax reform act of 1976
1977
Internal Revenue Service audit
Internal Revenue Service audit procedures
1977
Internal Revenue Service coord
Internal Revenue Service coordinated examination program
1977
IRS audit procedures
IRS audit procedures
1977
Off-Budget status of the Feder
Off-Budget status of the Federal Financing Bank
1977
Problems of low-income taxpaye
Problems of low-income taxpayers and small businesses with the Internal Revenue Service
1977
Teamsters' Central State pensi
Teamsters' Central State pension fund and general ERISA enforcement
1977
Teamsters' central States pens
Teamsters' central States pension fund and general ERISA enforcement
1977
Administration of Medicare cost-saving experiments
Administration of Medicare cost-saving experiments
1976
Collection of delinquent taxes
Collection of delinquent taxes by Internal Revenue Service
1976
HEW administration of the Professional Standards Review Organization (PSRO) program
HEW administration of the Professional Standards Review Organization (PSRO) program
1976
HEW deferral of payments on so
HEW deferral of payments on social service claims
1976
HEW efforts to reduce errors i
HEW efforts to reduce errors in welfare programs (AFDC and SSI)
1976
Medicare administration costs
Medicare administration costs
1976
Medicare administrative costs
Medicare administrative costs
1976
Operation Leprechaun
Operation Leprechaun
1976
Oversight of the supplemental
Oversight of the supplemental security income program
1976
Report on excessive delays in
Report on excessive delays in Medicare cost-saving experiments
1976
Taxpayer services
Taxpayer services
1976
Administration of the suppleme
Administration of the supplemental security income program
1975
AFDC quality control program
AFDC quality control program
1975
Internal Revenue Service intel
Internal Revenue Service intelligence operations
1975
IRS operations and taxpayer as
IRS operations and taxpayer assistance
1975
Medicare's kidney disease bene
Medicare's kidney disease benefits program
1975
Proposals for administrative c
Proposals for administrative changes in Internal Revenue Service procedures
1975
Review of Internal Revenue Cod
Review of Internal Revenue Code Section 501(c)(3) requirements for religious organizations