TRANSCRIPTS OF COMMISSION

TESTIMONIES, STATEMENTS AND LETTERS

AMERICAN BAR ASSOCIATION

• Statement of Steven C. Salch - Chairman, Section of Taxation, American Bar Association - April 17, 1997

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

• Letter to The Honorable Margaret Milner Richardson, Commissioner of the Internal Revenue Service on the Proposal for Regulatory Changes Concerning Tax Aspects of Divorce and Marriage - March 20, 1995
• Letter to The Honorable Margaret Richardson, Commissioner, Internal Revenue Service on Passive Activity Losses - March 21, 1995
• Letter to The Honorable Bill Archer, Chairman, Committee on Ways & Means and The Honorable Bob Packwood, Chairman, Committee on Finance on the Proposal for Statutory Changes Concerning Tax Aspects of Divorce and Marriage - March 22, 1995
• Tax Division, Interest Expense, Legislative Recommendations - October 23, 1996
• Testimony of Michael E. Mares, Chair, Tax Executive Committee - November 8, 1996 
• Letter from Michael E. Mares, Chair, Tax Executive Committee to Senator Barbara Mikulski - January 9, 1997
• Taxpayer Rights - Testimony of Michael E. Mares, Chairman, AICPA Tax Executive Committee - February 26, 1997
• Written Comments Relating to the Office of Employee Plans and Exempt Organizations - April 14, 1997
• Testimony of Michael E. Mares, Chair, Tax Executive Committee - April 17, 1997
• Proposals for Changing I.R.C. §121 and §1034
• Proposals for Changing Reg. § 1.163-8T(m)(1), Reg. § 1.163-8T(m)(2) and Reg. § 1.163-10T(b), Reg. § 1.163-10T(p)(3)(iii), Reg. § 1.163-10T(r), and I.R.C. §§121 and 1034
• Phase-Outs Based on Income Level
• Tax Simplification Recommendations

AMERICAN PAYROLL ASSOCIATION

• Statement of the American Payroll Association - April 17, 1997

AUSTRALIAN TAXATION OFFICE

• Testimony by Mr Peter Simpson, Second Commissioner, Australian Taxation Office

BANC ONE CORPORATION

• Testimony of John R. Galvin, Banc One Corporation - January 30, 1997

BOOZ-ALLEN & HAMILTON INC.

• Presentation by Joseph Mahaffee Edward Rothenheber - March 13, 1997

CENTER FOR TECHNOLOGY ENABLEMENT

• Best Practices in Customer Service, Hobart J. Harris, Ph. D., Center For Technology Enablement, Ernst & Young - January 8, 1997

CITICORP/CITIBANK

• Statement of Daniel Schutzer, Vice President and Director of Advanced Technology, Citicorp/Citibank - January 30, 1997

COALITION FOR ECONOMIC GROWTH

• Letter to the Commission from the Coalition for Economic Growth - March 26, 1997

FEDERATION OF TAX ADMINISTRATORS

• Harley Duncan, Executive Director, Federation of Tax Administrators - January 30, 1997

H&R BLOCK, INC.

• Statement of Frank L. Salizzoni, President and CEO, H&R Block, Inc. - January 30, 1997

KACHINA GROUP

• Testimony of Robert J. Carver, Kachina Group on the Administration by the IRS of Functions Not Core to the IRS Mission - January 8, 1997

NATIONAL ASSOCIATION OF ENROLLED AGENTS

• Prepared Testimony and Statement for the Record of Joseph F. Lane, Enrolled Agent on behalf of the National Association of Enrolled Agents - January 30, 1997
• Written Testimony of Joseph F. Lane, Enrolled Agent on behalf of the National Association of Enrolled Agents - February 26, 1997
• Testimony of Diana Thompson, EA, on behalf of The Ohio State Society of Enrolled Agents - March 21, 1997
• Testimony of Joan Shuminski, EA, on behalf of Omaha's Enrolled Agents - April 4, 1997
• Statement of Joseph F. Lane, Enrolled Agent on behalf of the National Association of Enrolled Agents - April 17, 1997
• Recommendations to the Commission

NATIONAL SOCIETY OF ACCOUNTANTS

• Testimony of Roger Harris, for The National Society of Accountants - January 8, 1997
• Testimony of Roger Harris, for The National Society of Accountants - April 17, 1997

NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS

• Testimony by the New York State Society of Certified Public Accountants - April 17, 1997

TAX EXECUTIVES INSTITUTE

• Statement of James R. Murray, Tax Director, PacifiCorp on behalf of Tax Executives Institute, Inc. - November 8, 1996
• Comments of Tax Executives Institute, Inc.on Tax Simplification and Reform - March 25, 1997
• Letter to the Commission from James R. Murray, International President, Tax Executives Institute - April 24, 1997

UNITED SERVICES AUTOMOBILE ASSOCIATION

• Statement of Gerard H. Barloco, Vice President, Corporate Systems Services, Information services, USAA - January 30, 1997

UNIVERSITY OF CHICAGO LAW SCHOOL

• The Legislative Process and the Dynamics of Tax Complexity, Statement of Elizabeth Garrett, Assistant Professor of Law, the University of Chicago Law School -November 8, 1996

UNIVERSITY OF MISSOURI

• Address by Mary Lacity, Assistant Professor of MIS, University of Missouri-St. Louis and Research Affiliate, Templeton College, Oxford University, England - January 30, 1997

UNIVERSITY OF OKLAHOMA COLLEGE OF LAW

• Statement of Jonathan Barry Forman, Professor of Law, College of Law, University of Oklahoma, Norman, Oklahoma - March 19, 1997