Telecommuter Tax Fairness Act of 2007

H.R. 1360-Telecommuter Tax Fairness Act of 2007; H.R. 2345-Abusive Tax Shelter Shutdown and Taxpayer Accountability Act of 2007; S. 785-Telecommuter Tax Fairness Act of 2007; S. 1219-Taxpayer Protection and Assistance Act of 2007; S. 1321-Energy Savings Act of 2007; H.R. 3359-Mobile Workforce State Income Tax Fairness and Simplification Act of 2007; H.R. 4318-To Amend the Internal Revenue Code of 1986 to Modify the Penalty on the Understatement of Taxpayer's Liability by Tax Return Preparers; H.R. 3970-Tax Reduction and Reform Act of 2007; H.R. 3396-Sales Tax Fairness and Simplification Act; H.R. 5716-Taxpayer Bill of Rights Act of 2008; H.R. 3170-Capital Gains and Estate Tax Relief Act of 2007; H.R. 6049-Energy and Tax Extenders Act of 2008; S. 2851-A bill to amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers; Taxpayer Assistance and Simplification Act of 2008; H.R. 5719-Taxpayer Assistance and Simplification Act of 2008

Client expense: $340,000 · Firm income: Not reported

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Immigration & Customs Enforcement (ICE)

radiation exposure compensation S.1515 health care safety net amendments S,.1281 assocation health plans H.R. 660/S.545 asbestos compensation reform S.2290 asbestos litigation S.853 & H.R.1360 asbestos litigation S.3274 & H.R. 1360

Client expense: $10,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1360 (Non-resident Telecommuter Taxation), HR 1591 (Non-resident Alien Provision), HR 2206 (Tax Preparer Standards, Non-resident Alien Provision), HR 2345 (Economic Substance), S 785 (Non-resident Telecommuter Taxation), S 832 (Regulation of Preparers), S 1321 (Confidentiality and Penalty Provisions), HR 3359 (Mobile Workforce State Income Tax and Simplification Act), HR 4318 (Restore Tax Preparer Standard at "Substantial Authority"), S 2242 (Economic Substance) HR 3970 (Economic Substance), HR 3997 (Expatriation), HR 2419 (Economic Substance), HR 3970 (Economic Substance), HR 3056 (Expatriation Tax), HR 3396 (Expatriation Tax), S 2345 (Expatriation Tax), HR 3170 (Estate Tax), HR 3475 (Estate Tax), HR 4172 (Estate Tax), HR 4235 (Estate Tax), HR 4242 (Estate Tax), H.R. 6049 (Tax Preparer Penalties), S. 2851 (Tax Preparer Penalties), H.R. 5719 (Tax Preparer Penalties and Listed Property - Communication Devices), S. 2668 (Listed Property - Communication Devices), H.R. 5450 (Listed Property - Communication Devices), H.R. 6081 (Tax Expatriation), S. 1219 (Taxpayer Protection and Assistance Act of 2007), H.R. 5716 (Taxpayer Bill of Rights Act of 2008), S. 3335 (Extenders; Tax Preparer Penalties), HR 1424 (Tax Prepare Penalties), Estate & Trust Administrative Costs (Knight v. CIR)

Client expense: $1,288,791 · Firm income: Not reported

HR 1360 (Non-resident Telecommuter Taxation), HR 1591 (Non-resident Alien Provision), HR 2206 (Tax Preparer Standards, Non-resident Alien Provision), HR 2345 (Economic Substance), S 785 (Non-resident Telecommuter Taxation), S 832 (Regulation of Preparers), S 1321 (Confidentiality and Penalty Provisions), HR 3359 (Mobile Workforce State Income Tax and Simplification Act), HR 4318 (Restore Tax Preparer Standard at "Substantial Authority"), S 2242 (Economic Substance) HR 3970 (Economic Substance), HR 3997 (Expatriation), HR 2419 (Economic Substance), HR 3970 (Economic Substance), HR 3056 (Expatriation Tax), HR 3396 (Expatriation Tax), S 2345 (Expatriation Tax), HR 5716 (Regulation of Preparers), S 1219 (Regulation of Preparers), HR 3170 (Estate Tax), HR 3475 (Estate Tax), HR 4172 (Estate Tax), HR 4235 (Estate Tax), HR 4242 (Estate Tax), H.R. 6049 (Tax Preparer Penalties), S. 2851 (Tax Preparer Penalties), H.R. 5719 (Tax Preparer Penalties and Listed Property - Communication Devices), S. 2668 (Listed Property - Communication Devices), H.R. 5450 (Listed Property - Communication Devices), H.R. 6081 (Tax Expatriation), S. 1219 (Taxpayer Protection and Assitance Act of 2007), H.R. 5716 (Taxpayer Bill of Rights Act of 2008)

Client expense: $1,085,550 · Firm income: Not reported

radiation exposure compensation S.1515 health care safety net amendments S,.1281 assocation health plans H.R. 660/S.545 asbestos compensation reform S.2290 asbestos litigation S.853 & H.R.1360 asbestos litigation S.3274 & H.R. 1360

Client expense: $10,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2365-To Amend Title 35, United States Code, to Limit Damages and other remedies with respect to patents for tax planning methods; H.R. 2136-Stop Tax Haven Abuse Act; H.R. 1908-Patent Reform Act of 2007; S. 1145-Patent Reform Act of 2007; S. 681-Stop Tax Haven Abuse Act; H.R. 1360-Telecommuter Tax Fairness Act of 2007; S. 785-Telecommuter Tax Fairness Act of 2007; H.R. 3359-Mobile Workforce State Income Tax Fairness and Simplification Act of 2007; H.R. 4318-To Amend the Internal Revenue Code of 1986 to Modify the Penalty on the Understatement of Taxpayer's Liability by Tax Return Preparers; H.R. 6049-To amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes; S. 2851-A bill to amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers.

Client expense: $670,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), U.S. Immigration & Customs Enforcement (ICE), U.S. Trade Representative (USTR)

H.R. 2365-To Amend Title 35, United States Code, to Limit Damages and other remedies with respect to patents for tax planning methods, H.R. 2136-Stop Tax Haven Abuse Act, H.R. 1908-Patent Reform Act of 2007, S. 1145-Patent Reform Act of 2007, S. 681-Stop Tax Haven Abuse Act, H.R. 1360-Telecommuter Tax Fairness Act of 2007, S. 785-Telecommuter Tax Fairness Act of 2007, H.R. 3359-Mobile Workforce State Income Tax Fairness and Simplification Act of 2007. H.R. 4318-To Amend the Internal Revenue Code of 1986 to Modify the Penalty on the Understatement of Taxpayer's Liability by Tax Return Preparers.

Client expense: $220,000 · Firm income: Not reported

"Telecommuter Tax Fairness Act," H.R. 1360/S.785: Support legislation. Section 179 Small Business Expensing: Support numerous legislative initiatives to increase/make permanent. Research and Development (R&D) Tax Credit: Support legislation to extend, improve and make permanent provision. Renewable Energy and Energy Conservation Act, H.R. 5351: Opposed energy tax increases in bill. Higher Gas Tax Proposals: Expressed opposition to higher gas and energy taxes to Congress both in general legislative initiatives, and as recommended by the National Surface Transportation Policy and Revenue Study Commission. "Equity for Our Nation's Self-Employed Act," H.R. 3660/S.2239: Support legislation to fix the tax code disparity for self-employed entrepreneurs. Senate Budget Resolution: Opposed, as it included future tax increases on small business. Home Office Deduction Simplification: Support National Taxpayer Advocate's proposal. Tax Simplicity and Tax Code Reform: Continue to urge Congress to advance tax measures that simplify the tax code, and bring certainty for small business owners. Continue to express support for tax relief permanency related to Section 179 expensing, personal income tax rate reductions, and capital gains tax and dividend rate cuts as part of 2001 and 2003 tax packages. Tax Gap Initiatives: Potential Tax Increase and Regulatory Threats to Small Business: Continue to urge that Congress not impose new reporting requirements and burdens on small business owners. Continue to oppose measures that raise taxes in the name of closing the "tax gap," or to offset new spending such as eliminating the deduction that allows small firms to deduct the legal costs of their agreements with government. 3 Percent Witholding Mandate on Small Business Government Contractors: Continue to urge passage of H.R. 1023 and S.777 to repeal Section 511 of the Tax Increase Prevention and Reconciliation Act. Small Business Regulation: "Secure America through Verification and Enforcement Act, H.R. 4088: Oppose. Continue to express opposition to bill, and to Rep. Heath Schuler's "discharge petition" that would bring H.R. 4088 to the House floor for an immediate vote. Mandated electronic employee verification (EEV): Continue to express concerns and opposition to bills or regulatory proposals mandating EEV. "No-Match Rule" put for forward by the Department of Homeland Security: Oppose, and continue to express opposition. "Small Business Regulatory Improvement Act," H.R. 4458: Urged Senate to advance this House-passed bill. "Save Our Small and Seasonal Business Act," H.R. 1843/S.988: Support. "America's Climate Security Act," S.2191: Continue to express opposition to this legislation, and "cap-and-trade" approaches in general. "Employee Free Choice Act," H.R. 800: Oppose -- continue to express opposition to forced unionization of the workplace, and government-imposed contracts on small firms and their workforce. Market/Capital Access: U.S.-Columbia Trade Promotion Agreement: Support "The Patent Reform Act," S.1145: Support Health Savings Account (HSA) Enhancement: Supported S.Con Resolution 70 to the budget resolution. Sarbanes-Oxley, Section 404: Commented to Securities and Exchange Commission (SEC) on proposal to delay implementation of Section 404(b) reporting requirements on small public firms. Supported SEC proposal and cost study. Network Management Regulation: Commented to Federal Communications Commission to act with restraint in regulating the flow and management of internet traffic.

HR 1360 (Non-resident Telecommuter Taxation), HR 1591 (Non-resident Alien Provision), HR 2206 (Tax Preparer Standards, Non-resident Alien Provision), HR 2345 (Economic Substance), S 785 (Non-resident Telecommuter Taxation), S 832 (Regulation of Preparers), S 1321 (Confidentiality and Penalty Provisions), HR 3359 (Mobile Workforce State Income Tax and Simplification Act), HR 4318 (Restore Tax Preparer Standard at "Substantial Authority"), S 2242 (Economic Substance) HR 3970 (Economic Substance), HR 3997 (Expatriation), HR 2419 (Economic Substance), HR 3970 (Economic Substance), HR 3056 (Expatriation Tax), HR 3396 (Expatriation Tax), S 2345 (Expatriation Tax), HR 5716 (Regulation of Preparers), S 1219 (Regulation of Preparers), HR 3170 (Estate Tax), HR 3475 (Estate Tax), HR 4172 (Estate Tax), HR 4235 (Estate Tax), HR 4242 (Estate Tax)

Client expense: $1,084,279 · Firm income: Not reported

radiation exposure compensation S.1515 health care safety net amendments S,.1281 assocation health plans H.R. 660/S.545 asbestos compensation reform S.2290 asbestos litigation S.853 & H.R.1360 asbestos litigation S.3274 & H.R. 1360

Client expense: $10,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1360 (Non-resident Telecommuter Taxation), HR 1591 (Non-resident Alien Provision), HR 2206 (Tax Preparer Standards, Non-resident Alien Provision), HR 2345 (Economic Substance), S 785 (Non-resident Telecommuter Taxation), S 832 (Regulation of Preparers), S 1321 (Confidentiality and Penalty Provisions), HR 3359 (Mobile Workforce State Income Tax and Simplification Act), HR 4318 (Restore Tax Preparer Standard at "Substantial Authority"), S 2242 (Economic Substance) HR 3970 (Economic Substance), HR 3997 (Expatriation)

Client expense: $2,490,656 · Firm income: Not reported

H.R. 2365-To amend title 35, United States Code, to limit damages and other remedies with respect to patents for tax planning methods, H.R. 2136-Stop Tax Haven Abuse Act, H.R. 1908-Patent Reform Act of 2007, S. 1145-Patent Reform Act of 2007, S.681-Stop Tax Haven Abuse Act, H.R.1360-Telecommuter Tax Fairness Act of 2007, S. 785-Telecommuter Tax Fairness Act of 2007, H.R. 3359-Mobile Workforce State Income Tax Fairness and Simplification Act of 2007.

Client expense: $440,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), U.S. Trade Representative (USTR)

HR 1360 (Non-resident Telecommuter Taxation), HR 1591 (Non-resident Alien Provision), HR 2206 (Tax Preparer Standards, Non-resident Alien Provision), HR 2345 (Economic Substance), S 785 (Non-resident Telecommuter Taxation), S 832 (Regulation of Preparers), S 1321 (Confidentiality and Penalty Provisions), HR 3359 (Mobile Workforce State Income Tax and Simplification Act), HR 4318 (Restore Tax Preparer Standard at "Substantial Authority"), S 2242 (Economic Substance)

Client expense: $2,403,156 · Firm income: Not reported

HR 1360 (nonresident telecommuter taxation) , HR 1591 (non-resident alien provision), HR 2206 (tax preparer standards, non resident alien provision), HR 2345 ( economic substance), S 785 (nonresident telecommuter taxation), S 832 (regulation of preparers), S 1321 (confidentiality)

Client expense: $2,434,485 · Firm income: Not reported

Tax Patents and Patent reform: HR 2365, HR 1908, HR 2136, S 1145, S 681. Telecommuting: HR 1360 and S 785-nonresident telecommuter taxation

Client expense: $1,060,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), U.S. Trade Representative (USTR)

Radiation Exposure Compensation 0 S.1515 Health Care Safety Net Amendments - S. 1281 Assocation Health Plans - H.R. 660/S. 545 Asbestos Compensation Reform - S. 2290 Asbestos Litigation - S. 853 & H.R. 1360 Asbestos Litigation - S.3274 & H.R. 1360

Client expense: $60,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE