2013 Tax Advocacy Comment Letters
June 1, 1995 - AICPA Report on Corporate State Tax Administrative Uniformity – June 1995
June 17, 2003 – June 24, 2013 - AICPA Comment Letters on Foreign Trust Issues
June 17, 2003 – June 24, 2013 - AICPA Comment Letters on Foreign Trust Issues
June 26, 2007 - AICPA Comments on Section 2053 Regulations
Aug. 8, 2007 - AICPA Letter to IRS on Guidance on Ability to Split Gifts under Section 2513
Aug. 8, 2007 - AICPA Letter to IRS on Guidance on Ability to Split Gifts under Section 2513
March 3, 2008 – AICPA Comments on Foreign Gift Reporting Threshold
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
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)
July 25, 2012 - AICPA Written Testimony for the Record of the Senate Finance Committee Hearing on Education Tax Incentives and Tax Reform
September 14, 2012 - Comments on REG-141832-11 and TD 9593 regarding Guidance on Portability, Notice of Proposed Rulemaking (6/18/2012)
Feb. 3, 2013 - Availability of Application Process to Obtain PTIN
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, and 2023.
