2013 Tax Advocacy Comment Letters

 
June 26, 2007 - AICPA Comments on Section 2053 Regulations
August 8, 2007 - AICPA Letter to IRS on Guidance on Ability to Split Gifts under Section 2513
November 1, 2007 – AICPA written statement in support of the legislation (H.R. 3359) at the Nov. 1, 2007, hearing of the House Judiciary Committee Subcommittee on Commercial and Administrative Law

March 3, 2008 – AICPA Comments on Foreign Gift Reporting Threshold

July 17, 2008 -  AICPA Comments on Proposed Regulations (REG-147775-06) Regarding Guidance on the Procedures for Granting an Extension of Time With Regard to the Generation-Skipping Transfer Tax Exemption Under Section 2642(g)(1)

September 22, 2008 – AICPA Letter and AICPA Draft Form 1041NR, U.S. Income Tax Return for Foreign Estates and Trusts, and Relevant Schedules, for Consideration by the IRS (including: AICPA Letter and AICPA proposed: Draft Form 1041NR, Draft Form 1041NR - page 6, Draft Form 1041NR - page 7, Draft Form 1041NR-T, Draft Schedule D, Draft Schedule K-1, Draft Schedule K-1 - page 9, Draft Form 4970FT, and Draft Schedule J)

October 2009 – AICPA Tax Reform Alternatives for the 21st Century

May 18, 2011 – AICPA Comments to the Multistate Tax Commission (MTC) on MTC Draft Model Sales & Use Tax Notice and Reporting Statute (Dated April 18, 2011)

June 26, 2012 – AICPA Comments on Notice 2011-101 regarding Transfers by a Trustee From an Irrevocable Trust to Another Irrevocable Trust (Decanting); Requests for Comments (12/27/2011)

March 14, 2013 - Comments Related to Notice of Proposed Rulemaking Issued on Employer Shared Responsibility for Health Insurance Coverage
March 26, 2013 - Recommendations - Automatic Penalties Assessments Policy with the Late Filing of Form 5471
April 1, 2013 - Circular-230-Testimony
April 1, 2013 -  COD Comment Letter
April 4, 2013 -  Request for Confirmation of the Requirement for Certain Non-Financial Legal Entities to Electronically File FBAR prior to July 1, 2013
April 10, 2013 - Charitable Exempt Organizations
April 10, 2013 -  Income and Tax Distribution Tax Reform
April 10, 2013 -  Small Business Pass-throughs Tax Reform
April 11, 2013 - Pensions Retirement Tax Reform
April 11, 2013 -  Report on Civil Tax Penalties, The Need for Reform
April 11, 2013 -  Cover Letter, Proposals for Civil Penalty Reform
April 16, 2013 - Testimony on Tax Fraud, Tax ID Theft, and Tax Reform
April 30, 2013 - Tax Reform Recommendation on Inflation, Charitable and Exempt, Retirement Plans and Trust, Estate, and Gift, Small Businesses, Partnerships, and S Corporations
May 6, 2013 - Comments Regarding Proposed Changes to the Report of Foreign
May 7, 2013 - Testimony to Ways and Means Committee
May 7, 2013 -  Comments on Home Office Deduction
May 8, 2013 - Comments on NIIT as Relevant to Estates and Trusts
May 13, 2013 - Testimony on Small Business and Pass-through Entity Tax Reform
May 20, 2013 -  Request for Exemption from Filing Form 8621 for Certain PFICs
June 3, 2013 -  Comments on Revenue Ruling
June 17, 2013 -  Comments on NIIT
June 19, 2013 -  Comments on 2013 Form 1065 and Instructions
June 25, 2013 -  EEOC Letter
June 27, 2013 -  Comments on Identity Theft and Tax Fraud
July 9, 2013 - Comments on Rev. Proc. 97-27 and 2011-14 Method Change Procedures
July 9, 2013 - Comments on Section 381 Method Change
July 25, 2013 - Recommendations for Further Simplification of Higher Education Tax Incentives
July 25, 2013 - Comments on HR 202253 Education Tax Incentives
July 26, 2013 -  Comments on Education Tax Incentives
July 26, 2013 -  Response to Blank Slate Approach to Tax Reform
July 30, 2013 - Comments on Option 2 of Chairman Camp's Small Business Tax Reform
Aug. 1, 2013 -  NIIT Payments from Partnerships Under Sec. 736
Aug. 2, 2013 - Tax Fraud, Tax ID Theft, and Tax Reform
Aug. 5, 2013 -  Comments on NIIT as a Relevant to International Entities
Aug. 13, 2013 -  Comments on Possible Modifications to the Method by which Adj. AFR are Determined
Aug. 15, 2013 -  Comments on Continued Availability of Cash Method of Accounting
Sept. 4. 2013 -  Request for IRS Budget Funding
Sept. 10, 2013 -  Comments on Marketplace Fairness Act
Oct. 4, 2013 -  Administrative Relief for Various Statutory Elections
Oct. 15, 2013 -  Recommendation on Sec 9100 Relief
Oct. 25, 2013 -  Comments on Form 990 and Instructions
Oct. 30, 2013 -  AICPA Comments on Defense of Marriage Act Income and Estate Tax Issues
Nov. 22, 2013 -  Comments on Permanent Tax Related Disaster Relief Provisions
Dec. 5, 2013 -  Comments on Baucus Cash Method Proposal

Tax Policy & Advocacy letters, testimony and related documents for 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024.

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