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.
Legislative Progress
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0 actions · 0 new cosponsors · 0 votes
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vs 3,722 other S bills in the 110th — cohort avg 42d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
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Filing registrants (6)
2008 · second_quarter · Taxation/Internal Revenue Code
Bills with similar content found using semantic analysis.
Sources: Congress.gov
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)
2008 · fourth_quarter · Taxation/Internal Revenue Code
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), HR 7060 (Tax Preparer Penalties), HR 7327 (Worker, Retiree and Employer Recovery Act of 2008 -- funding for defined benefit pension plans), HR 1424 (Emergency Economic Stabilization Act of 2008 -- Tax Preparer Penalties, Mark-to-Market Study)
Client expense: $1,105,858 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE
2008 · fourth_quarter · Taxation/Internal Revenue Code
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 Saving 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; H.R. 5719-Taxpayer Assistance and Simplification Act of 2008; S. 832-Taxpayer Protection and Assistance Act of 2005
Client expense: $280,000 · 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)
2008 · fourth_quarter · Taxation/Internal Revenue Code
HR 3359 - Mobile Workforce State Income tax Fairness and Simplification Act of 2007, all sections; HR 4318 - To Amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers; HR 5719 - Taxpayer Assistance and Simplification Act of 2008, Section 2 - Modification of penalty on the understatement of taxpayer's liability by tax return preparer; S 2851 - To Amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers, all sections; HR 6049, Renewable Energy and Job Creation Act of 2008, Title III, Subtitle C, Section 321, modification of penalty on underpayment of taxpayer's liability by tax return preparer
Client expense: $470,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2008 · third_quarter · Taxation/Internal Revenue Code
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)
2008 · third_quarter · Taxation/Internal Revenue Code
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
2008 · third_quarter · Taxation/Internal Revenue Code
HR 3359 - Mobile Workforce State Income tax Fairness and Simplification Act of 2007, all sections; HR 4318 - To Amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers; HR 5719 - Taxpayer Assistance and Simplification Act of 2008, Section 2 - Modification of penalty on the understatement of taxpayer's liability by tax return preparer; S 2851 - To Amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers, all sections; HR 6049, Renewable Energy and Job Creation Act of 2008, Title III, Subtitle C, Section 321, modification of penalty on underpayment of taxpayer's liability by tax return preparer
Client expense: $410,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2008 · second_quarter · Taxation/Internal Revenue Code
S.2851 - Discussion regarding technical points in language of bill and thier effects. H.R. 4318 - Discussion regarding technical points in language of bill and thier effects.
Client expense: $91,626 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2008 · second_quarter · Taxation/Internal Revenue Code
S. 2851 - Discussion regarding technical points in language of bill and thier effects. H.R 4318. - Discussion regarding technical points in language of bill and thier effects.
Client expense: $91,626 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2008 · second_quarter · Taxation/Internal Revenue Code
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
2008 · second_quarter · Taxation/Internal Revenue Code
Business Tax Incentives/Extenders including H.R. 2936, S. 271 (to providea shorter recovery period for the depreciation of certain improvements to retail space); Temporary Tax Relief Act of 2007 (H.R. 3996), Alternative Minimum Tax and Extenders Tax Relief Act of 2008; Research and Development tax credits; deduction for stat and local sales taxes; enhanced deduction for charitable contributions of food inventory; and enhanced deduction for corporate contributions of computer equipment for education purposes. Energy Tax Incentives/Extenders including Renewable Energy and Energy Conservatoin Act of 2008 (H.R. 5351); Renewable Energy and Job Creation Act of 2008 (H.R. 6049); extension and modification of the credit for energy-efficiency improvements to new and existing homes; extension of the energy-efficient commercial building deduction; Buildings for the 21st Century Act (H.R. 539); Energy Efficiency Incentives Act of 2007 (H.R. 1385, S. 822); long-term extension and modification of the solar energy and fuel cell investment tax credit; and Securing America's Energy Independence Act of 2007 (S.590, H.R. 550). Work Opportunity Tax Credit including U.S. Troop Readiness, Veteran's Care, Katrina Recovery, and Iraq Tax Reduction and Reform Act of 2007 (H.R. 3970). Sales Tax Fairness and Simplification Act (H.R. 3396, S.34); Modernize Our Bookkeeping in the Law for Employee's Cell Phone Act of 2008 (H.R. 5450, S. 2668); H.R. 4318, H.R. 5719. S.2851 (to modify the penalty on the understatement of taxpayer's liability by tax return preparers).
Client expense: $360,000 · Firm income: Not reported
2008 · second_quarter · Taxation/Internal Revenue Code
HR 2136/S.681 "Stop Tax Haven Abuse Act"; HR 4318 "To amend the IRS Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers"; S. 349 "Small Business & Work Opportunity Tax Act of 2007"; S. 2369 "To provide that certain tax planning inventions are not patentable, and for other purposes"; S. 2851 "To modify the penalty on the understatement of taxpayer's liability by tax preparers"
Client expense: $617,400 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2008 · second_quarter · Taxation/Internal Revenue Code
HR 3359 - Mobile Workforce State Income tax Fairness and Simplification Act of 2007, all sections; HR 4318 - To Amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers; HR 5719 - Taxpayer Assistance and Simplification Act of 2008, Section 2 - Modification of penalty on the understatement of taxpayer's liability by tax return preparer; S 2851 - To Amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers, all sections; HR 6049, Renewable Energy and Job Creation Act of 2008, Title III, Subtitle C, Section 321, modification of penalty on underpayment of taxpayer's liability by tax return preparer
Client expense: $900,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2008 · second_quarter · Taxation/Internal Revenue Code
S.2851 - Discussion regarding technical points in language of bill and their effects. H.R. 4318 - Discussion regarding technical points in language of bill and their effects.
Client expense: $91,626 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2008 · second_quarter · Taxation/Internal Revenue Code
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)
| Democratic |
| MA |
| Johnny Isakson | Republican | GA |
| Kent Conrad | Democratic | ND |
| Maria Cantwell | Democratic | WA |
| Orrin G. Hatch | Republican | UT |
| Wayne Allard | Republican | CO |
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE
Government targets: Commerce, Dept of (DOC), Congressional Budget Office (CBO), Consumer Product Safety Commission (CPSC), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR)