STOP Identity Theft Act of 2013

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA Reform; H.R. 5212, The Civil Asset Forfeiture Reform Act; NDAA (National Defense Authorization Act) S.1376, H.R. 1735; Criminal discovery reform; Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); Department of Defense Appropriations Act for 2015; John R. Justice Prosecutors & Defenders Incentive Act- appropriation and reauthorization; Indigent Defense Reform; Detaining Terrorists to Protect America Act (S. 165); Protecting Cyber Networks Act (H.R. 1560); Cybersecurity Information Sharing Act of 2015 (S. 754); Improving Cooperation with States and Local Governments and Preventing the Catch and Release of Criminal Aliens Act (S. 1812)- sentencing provisions; Sentencing Reform and Corrections Act (S.2123)- all provisions; Sentencing Reform Act (H.R. 3713)-all provisions; Fair Chance Act (S.2021)- all provisions, employment applications and prior convictions; REAL Act (H.R. 2521)- all provisions; Criminal Code Improvement Act (H.R. 4002); Mens Rea Reform Act (S. 2298)

Client expense: $15,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, White House Office

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA Reform; H.R. 5212, The Civil Asset Forfeiture Reform Act; NDAA (National Defense Authorization Act) S.1376, H.R. 1735; Criminal discovery reform; Smarter Sentencing Act (H.R. 920, S. 502) - all provisions; Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); Department of Defense Appropriations Act for 2015; John R. Justice Prosecutors & Defenders Incentive Act - appropriation and reauthorization; Indigent Defense Reform; Detaining Terrorists to Protect America Act (S. 165); Protecting Cyber Networks Act (H.R. 1560); CORRECTIONS Act (S. 467)-all provisions; SAFE Justice Reinvestment Act (H.R. 2944)-all provisions; Cybersecurity Information Sharing Act of 2015 (S. 754); Establishing Mandatory Minimums for Illegal Reentry Act (S. 1762, H.R. 3011); Improving Cooperation with States and Local Governments and Preventing the Catch and Release of Criminal Aliens Act (S. 1812)-sentencing provisions

Client expense: $15,000 · Firm income: Not reported

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA Reform; H.R. 5212, The Civil Asset Forfeiture Reform Act; NDAA (National Defense Authorization Act) S.1376, H.R. 1735; USA Freedom Act S. 1123, H.R.2048; Criminal discovery reform; Smarter Sentencing Act (H.R. 920, S. 502) - all provisions; Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); Department of Defense Appropriations Act for 2015; John R. Justice Prosecutors & Defenders Incentive Act - appropriation and reauthorization; Indigent Defense Reform; Detaining Terrorists to Protect America Act (S. 165); Protecting Cyber Networks Act (H.R. 1560); CORRECTIONS Act (S. 467)-all provisions; Justice for Victims of Trafficking Act (H.R. 296, S. 178)-sentencing provisions; SAFE Justice Reinvestment Act (H.R. 2944)-all provisions; Justice for All Act reauthorization; Cybersecurity Information Sharing Act of 2015 (S. 754)

Client expense: $12,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, White House Office

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA Reform; H.R. 5212, Civil Asset Reform Act; S. 675, H.R. 1672, REDEEM Act; FAIR Act; Computer Fraud and Abuse Act; HR 5212, The Civil Asset Forfeiture Reform Act; S. 467, Corrections Act; S. 772, H.R. 1459, Democracy Restoration Act; Criminal discovery reform; Aaron's Law Act 2013 (H.R. 2454/S. 1196); Smarter Sentencing Act (H.R. 920, S. 502) - all provisions; National Defense Authorization Act for Fiscal Year 2014 (H.R. 1960, S. 2410); Fraud Enforcement Recovery Act (FERA); Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); SAVE Act (H.R. 4225); Cybersecurity Information Sharing Act of 2014 (S. 2588); Department of Defense Appropriations Act for 2015 (H.R. 4870); John R. Justice Prosecutors & Defenders Incentive Act - appropriation and reauthorization; Indigent Defense Reform; Electronic Communications Privacy Act (ECPA) (S. 356); Detaining Terrorists to Protect America Act (S. 165); Protecting Cyber Networks Act (HR 1560)

Client expense: Not reported · Firm income: $12,000

Medical debt and credit scores. S.2519 - National Cybersecurity and Communication Integration Center Act.Cybersecurity information Sharing Act of 2014. Coordinates information sharing between public and private sectors. H.R.5452 - Child Support Assistance Act. H.R. 5061 - Loans to service members. H.R. 744, S.149 - Stopping Tax Offenders and Prosecuting identity Theft Act of 2014. S. 1618 - Federal employee background check and system enhancement. Federal Communication Commission's Project Lifeline. Alternative scores for Fannie Mae and Freddie Mac. Credit Repair Organization Act (CROA) Reform. DoD re: Establishing new system of records for continuous evaluation. CFPB's Consumer complaint database proposed regulation US 79 FR 42765

Client expense: $200,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Justice, Dept of (DOJ), SENATE, Social Security Administration (SSA), U.S. Postal Service (USPS)

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA Reform; H.R. 5212, Civil Asset Reform Act; S. 2567, REDEEM Act; S. 2644, H.R. 5502, FAIR Act; Computer Fraud and Abuse Act; HR 5212, The Civil Asset Forfeiture Reform Act; House RulesCriminal discovery reform; Aaron's Law Act 2013 (H.R. 2454/S. 1196); Smarter Sentencing Act (H.R. 3382, S. 1410) - all provisions; National Defense Authorization Act for Fiscal Year 2014 (H.R. 1960, S. 2410); USA Freedom Act (H.R. 3361, S. 1599); Freedoms and Privacy Act of 2013 (S.1701); Fraud Enforcement Recovery Act (FERA); Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); Computer Fraud and Abuse Act - all provisions; Lacey Act; SAVE Act (H.R. 4225); Cybersecurity Information Sharing Act of 2014 (S. 2588); Department of Defense Appropriations Act for 2015 (H.R. 4870); John R. Justice Prosecutors & Defenders Incentive Act - appropriation and reauthorization; Record Expungement Designed to Enhance Employment (REDEEM) Act (S.2567) - all provisions

Client expense: $12,000 · Firm income: Not reported

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, Comprehensive Tax Reform Act of 2014, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives (H.R. 3393), information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code), House Ways and Means Committee draft Tax Reform Act of 2014, small business pass-through tax reform; Tax penalties (e.g., the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676; Tax Refund Theft Prevention Act of 2014, S. 2736); IRS authority over tax preparers, H.R. 1570 and potential amendment to Senate The Preserving Americas Transit and Highways Act; preparer tax identification numbers (PTIN) registration process, voluntary certification program; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; National Disaster Tax Relief Acto of 2014, S. 2634; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Administrations fiscal year 2015 revenue proposals; Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for same-sex couples and registered domestic partners; Net investment income tax (Sec. 1411), threshold/bracket for estates for net-investment income tax and regular income tax, applicability of net investment income tax to bona fide residents of U.S. mirror tax code territories; Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Target allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Related party debt (proposed regulations on Sec. 752); Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; 9100 relief; Mexican land trust (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; Interactive Form 1023; e-filing for exempt organizations; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263A); Proposed Regulations to Amend the Definition of Research and Experimental Expenditures under Section 174; Estimated taxes for corporations and success based fees; Internal Revenue Services release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K, credit card and receipts reconciliation; Form 8937 (form used to report organizational actions affecting basis);Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S. 1134, H.R. 2313; Affordable Care Act (e.g., auto-enrollment issues; implementation issues; Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, information reporting of minimum essential coverage, and related information and tax forms); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S. 744, immigration reform; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381); Extend expiring tax provisions; Tax Increase Prevention Act of 2014, H.R. 5771; A de minimis threshold for small taxpayers (Sec. 382 NOL Limitation); Modifying the enhanced deduction rules for charitable contribution of inventory; Repeal of the anti-churning rules under sec. 197(f)(g); Modify the definition of W-2 wages for purposes of sec. 199; Modify the rules for capitalization and inclusion in inventory costs for certain expenses under section 263A; Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day Post-Termination Transition Period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S-corporations under section 1375(a)(2) from 25% to 60%; Repeal section 1372; Sec. 174 research and experimental expenditures; Department of the Treasury Priority Guidance Plan; Expired tax provisions (extenders); Tax treaties; Multi-State Worker Tax Fairness Act (H.R. 4085).

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA Reform; H.R. 5212, Civil Asset Reform Act; S. 2567, REDEEM Act; S. 2644, H.R. 5502, FAIR ActCriminal discovery reform; Aaron's Law Act 2013 (H.R. 2454/S. 1196); Smarter Sentencing Act (H.R. 3382, S. 1410) - all provisions; National Defense Authorization Act for Fiscal Year 2014 (H.R. 1960, S. 2410); USA Freedom Act (H.R. 3361, S. 1599); Freedoms and Privacy Act of 2013 (S.1701); Fraud Enforcement Recovery Act (FERA); Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); Computer Fraud and Abuse Act - all provisions; Lacey Act; SAVE Act (H.R. 4225); Cybersecurity Information Sharing Act of 2014 (S. 2588); Department of Defense Appropriations Act for 2015 (H.R. 4870); John R. Justice Prosecutors & Defenders Incentive Act - appropriation and reauthorization; Record Expungement Designed to Enhance Employment (REDEEM) Act (S.2567) - all provisions

Client expense: $12,000 · Firm income: Not reported

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives (H.R. 3393), information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code), House Ways and Means Committee draft Tax Reform Act of 2014, small business pass-through tax reform; Tax penalties (e.g., the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676); IRS authority over tax preparers, H.R. 1570 and potential amendment to Senate The Preserving Americas Transit and Highways Act; preparer tax identification numbers (PTIN) registration process, voluntary certification program; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Administrations fiscal year 2015 revenue proposals; Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for same-sex couples and registered domestic partners; Net investment income tax (Sec. 1411), threshold/bracket for estates for net-investment income tax and regular income tax, applicability of net investment income tax to bona fide residents of U.S. mirror tax code territories; Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Target allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Related party debt (proposed regulations on Sec. 752); Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; 9100 relief; Mexican land trust (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; Interactive Form 1023; e-filing for exempt organizations; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263A); Proposed Regulations to Amend the Definition of Research and Experimental Expenditures under Section 174; Estimated taxes for corporations and success based fees; Internal Revenue Services release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K, credit card and receipts reconciliation; Form 8937 (form used to report organizational actions affecting basis);Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S. 1134, H.R. 2313; Affordable Care Act (e.g., auto-enrollment issues; implementation issues; Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, information reporting of minimum essential coverage, and related information and tax forms); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S. 744, immigration reform; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381); Extend expiring tax provisions; A de minimis threshold for small taxpayers (Sec. 382 NOL Limitation); Modifying the enhanced deduction rules for charitable contribution of inventory; Repeal of the anti-churning rules under sec. 197(f)(g); Modify the definition of W-2 wages for purposes of sec. 199; Modify the rules for capitalization and inclusion in inventory costs for certain expenses under section 263A; Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day Post-Termination Transition Period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S-corporations under section 1375(a)(2) from 25% to 60%; Repeal section 1372; Sec. 174 research and experimental expenditures; Department of the Treasury Priority Guidance Plan; Expired tax provisions (extenders); Tax treaties; Multi-State Worker Tax Fairness Act (H.R. 4085). .

S. 1675, Recidivism Reduction & Public Safety Act (creates risk assessment system that allows federal prisoners to earn time credits for completing rehabilitation programs and reducing their risk of reoffending); H.R. 3382/S. 1410, Smarter Sentencing Act (reduces drug mandatory minimum sentences, broadens coverage of "safety valve" exception to those sentences, makes Fair Sentencing Act of 2010 retroactive); H.R. 744/S. 149, STOP Identity Theft Act (applies mandatory minimum 2-year sentence for aggravated identity theft to identity theft involving tax refunds/returns); H.R. 1695/S. 619, Justice Safety Valve Act (creates "safety valve" exception for mandatory minimum sentences for a wide variety of offenses); encouraged support for U.S. Sentencing Commission's effort to make a 2014 amendment to the drug sentencing guidelines retroactively applicable; H.Amdt. 750 to H.R. 4660, Commerce, Justice, Science & Related Agencies Appropriations Act (amendment would bar Dep't of Justice from funding additional personnel to assist the Office of the Pardon Attorney with the White House's clemency initiative); urged Dep't of Justice to consider/review clemency petitions from all nonviolent offenders who fit the president's clemency criteria under the White House's clemency initiative.

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

H.R.15 - E-Verify. Mandatory workplace authentication. Medical debt and credit scores. S.2519 - National Cybersecurity and Communication Integration Center Act; S.2588 -Cybersecurity Information Sharing Act of 2014. Coordinates information sharing between the public and private sectors. H.R. 5452 - Child Support Assistance Act. H.R. 5061 - Loans to service members. H.R. 744, S.149 - Stopping Tax Offenders and Prosecuting Identity Theft Act of 2014. S. 1618 - Federal employee background check system enhancement. Federation Communication Commission's Project Lifeline. U.S.P.S. re: Third party services. Alternative scores for Fannie Mae and Freddie Mac. Credit Repair Organization Act (CROA) Reform. DOD re: Establishing new system of records for continuous evaluation. CFPB's Consumer complaint database proposed regulation 79 FR 42765

Client expense: $210,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), U.S. Postal Service (USPS)

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives (H.R. 3393), information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code), House Ways and MeansCommittee draft Tax Reform Act of 2014, small business pass-through tax reform; Tax penalties (e.g., the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676); IRS authority over tax preparers, H.R. 1570 and potential amendment to Senate The Preserving Americas Transit and Highways Act; preparer tax identification numbers (PTIN) registration process, voluntary certification program; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Administrations fiscal year 2015 revenue proposals; Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for same-sex couples and registered domestic partners; Net investment income tax (Sec. 1411) , threshold/bracket for estates for net-investment income tax and regular income tax, applicability of net investment income tax to bona fide residents of U.S. mirror tax code territories; Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Target allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Related party debt (proposed regulations on Sec. 752); Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; 9100 relief; Mexican land trust (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; Interactive Form 1023; e-filing for exempt organizations; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263A); Proposed Regulations to Amend the Definition of Research and Experimental Expenditures under Section 174; Estimated taxes for corporations and success based fees; Internal Revenue Services release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K, credit card and receipts reconciliation; Form 8937 (form used to report organizational actions affecting basis);Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S. 1134, H.R. 2313; Affordable Care Act (e.g., auto-enrollment issues; implementation issues; Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, and information reporting of minimum essential coverage); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S. 744, immigration reform; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381); Extend expiring tax provisions; A de minimis threshold for small taxpayers (Sec. 382 NOL Limitation); Modifying the enhanced deduction rules for charitable contribution of inventory;Repeal of the anti-churning rules under sec. 197(f)(g); Modify the definition of W-2 wages for purposes of sec. 199; Modify the rules for capitalization and inclusion in inventory costs for certain expenses under section 263A; Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day Post-Termination Transition Period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S-corporations under section 1375(a)(2) from 25% to 60%; Repeal section 1372; Sec. 174 research and experimental expenditures; Department of the Treasury Priority Guidance Plan; Expired tax provisions (extenders); Tax treaties; Multi-State Worker Tax Fairness Act (H.R. 4085).

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA ReformCriminal discovery reform; Aaron's Law Act 2013 (H.R. 2454/S. 1196); Smarter Sentencing Act (H.R. 3382, S. 1410) - all provisions; National Defense Authorization Act for Fiscal Year 2014 (H.R. 1960, S. 2410); USA Freedom Act (H.R. 3361, S. 1599); Freedoms and Privacy Act of 2013 (S.1701); Fraud Enforcement Recovery Act (FERA); Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); Computer Fraud and Abuse Act - all provisions; Lacey Act; SAVE Act (H.R. 4225); Democracy Restoration Act (H.R. 4459, S. 2235) - all provisions; Cybersecurity Information Sharing Act of 2014 (S. 2588); Department of Defense Appropriations Act for 2015 (H.R. 4870)

Client expense: $12,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, Securities & Exchange Commission (SEC), White House Office

Over-criminalization of Conduct and Over-federalization of Criminal law; S. 607, Electronic Communications Privacy Act Amendments Act of 2013; H.R. 1960; FISA ReformCriminal discovery reform; Aaron's Law Act 2013 (H.R. 2454/S. 1196); Smarter Sentencing Act (H.R. 3382S. 1410) - all provisions; National Defense Authorization Act for Fiscal Year 2014 (H.R. 3304); USA Freedom Act (H.R. 3361, S. 1599); Freedoms and Privacy Act of 2013 (S.1701); Fraud Enforcement Recovery Act (FERA); forensic science reform; Forensic Science and Standards Act (S.2022) - all provisions; Recidivism Reduction and Public Safety Act (S. 1675) - all provisions; Personal Data Privacy and Security Act of 2014 (S. 1897); STOP Identity Theft Act of 2013 (S. 149); Computer Fraud and Abuse Act - all provisions; Lacey Act

Client expense: $12,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, Securities & Exchange Commission (SEC), White House Office

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives (H.R. 3393), information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code); Tax penalties (e.g., the definitionof tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676); IRS authority over tax preparers, H.R. 1570; preparer tax identification numbers (PTIN) registration process; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Administrations fiscal year 2015 revenue proposals; Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for same-sex couples and registered domestic partners; Net investment income tax (Sec. 1411); Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Target allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Related party debt (proposed regulations on Sec. 752); Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; 9100 relief; Mexican land trust (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; Interactive Form 1023; e-filing for exempt organizations; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263A); Proposed Regulations to Amend the Definition of Research and Experimental Expenditures under Section 174; Estimated taxes for corporations and success based fees; Internal Revenue Services release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K; Form 8937 (form used to report organizational actions affecting basis);Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S. 1134, H.R. 2313; Affordable Care Act (e.g., Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, and information reporting of minimum essential coverage); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S. 744; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381); Extend expiring tax provisions; A de minimis threshold for small taxpayers (Sec. 382 NOL Limitation); Modifying the enhanced deduction rules for charitable contribution of inventory; Repeal of the anti-churning rules under sec. 197(f)(g); Modify the definition of W-2 wages for purposes of sec. 199; Modify the rules for capitalization and inclusion in inventory costs for certain expenses under section 263A; Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day Post-Termination Transition Period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Repeal section 1362(d)(3), whichterminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S-corporations under section 1375(a)(2) from 25% to 60%; Repeal section 1372; Sec. 174 research and experimental expenditures; Department of the Treasury Priority Guidance Plan.

Tax Reform, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives, information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code); Tax penalties (e.g., the definition of tax shelters; significant purpose; reasonable cause exception to penalties to undersections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676); IRS authority over tax preparers, HR 1570; preparer tax identification numbers (PTIN) registration process; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Chairman Baucus tax reform discussion drafts on Tax Administration, Cost Recovery & Accounting and International tax reform; Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Form 1099B and From 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for registered domestic partners; Net investment income tax (Sec. 1411); Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Simplified home office deduction; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Related party debt (proposed regulations on Sec. 752); Targeted allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; Mexican land trusts (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; e-filing for exempt organizations; interactive Form 1023; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263A); Estimated taxes and success based fees; Proposed Regulations to Amend the Definition of Research and Experimental Expenditures under Section 174; Internal Revenue Services (IRSs) release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K; Form 8937 (form used to report organizational actions affecting basis); Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S 1134, H.R. 2313; Affordable Care Act (e.g., Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, and information reporting of minimum essential coverage); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S 744; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381)

Tax Reform, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives, information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code); Tax penalties (e.g., the definition of tax shelters; significant purpose; reasonable cause exception to penalties undersections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676); IRS authority over tax preparers, HR 1570; preparer tax identification numbers (PTIN) registration process; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Mobile workforce (H.R. 1129); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Form 1099B and From 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for registered domestic partners; Net investment income tax (Sec. 1411); Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Simplified home office deduction; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Targeted allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; Mexican land trusts (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; e-filing for exempt organizations; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263a); Estimated taxes and success based fees; Internal Revenue Services (IRSs) release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K; Form 8937 (form used to report organizational actions affecting basis); Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S 1134, H.R. 2313; Affordable Care Act (e.g., Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, and information reporting of minimum essential coverage); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S 744; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381)

Tax Reform, H.R. 1; Due dates of tax returns (H.R. 901 and S. 420); Mobile workforce (H.R. 1129); Hurricane Sandy Tax Relief, HR 2137; Preparer Tax Identification Numbers (PTIN) registration process; Tax penalties (including the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; Form 3520 and 3520-A penalties); Identity theft including truncatedtaxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013, H.R. 295; S 676, Identify Theft & Tax Fraud Prevention Act of 2013; Qualified terminable interest property (QTIP) election relief; Tax Reform (including alternative minimum tax (AMT), education incentives, earned income tax credit, phase-outs, Kiddie Tax, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, and terms with multiple definitions in the Internal Revenue Code); repeal full vesting on partial termination of qualified retirement plans, harmonize and simplify education-related tax provisions, standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); clarify and simplify reporting of cancellation of debt income; provide parity for employees and self-employed individuals on the deduction of health insurance costs; remove reference to section 332 from section 367(a)(i); allow a reasonable cause exception to the section 6707A and 6662A penalties; repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; allow administrative relief for certain late qualified terminable interest property (QTIP) and qualified revocable trust (QRT) elections; treat consistently all federal tax payments of trusts and estates; amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; allow a single six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations; reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; guidance on tax issues for registered domestic partners; Section 6050P, IR 2012-65 (Cancellation of debt); Section 1411; Form 990 and instructions; Form 3115; e-filing for exempt organizations; public disclosure of information on exempt organization forms; top-heavy rules; speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Play or Pay rules (employer-provided healthcare); mid-year amenders on safe harbor plans; use of forfeitures on making certain qualified contributions; the Foreign Account Tax Compliance Act (FATCA); automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; the Retail Inventory Method; Rev. Proc. 97-27; estimated taxes and success based fees; Internal Revenue Services (IRSs) release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; Section 7216; uncertain tax positions (UTP); individual taxpayer identification numbers (ITINs); Form 1099-K; Form 8937 (form used to report organizational actions affecting basis); Mexican land trusts (Fideicomisos); Form 1120S; and repair regulations (Sec. 263a). Amended Forms 1099; IRS e-services, Regulatory and legislative changes to civil tax penalties; IRS weather-related impacts on filing due dates; IRS filing season; IRC section 1298(f) filing requirements; legislative proposals related to the cash basis of accounting; HR 1570 regarding preparer regulation; S 1134 and HR 2313 regarding enrolled agents

Tax Reform, H.R. 1; Due dates of tax returns (H.R. 901 and S. 420); Mobile workforce (H.R. 1129); Hurricane Sandy Tax Relief; Preparer Tax Identification Numbers (PTIN) registration process; Tax penalties (including the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; Form 3520 and 3520-A penalties); Identity theft (including truncated taxpayeridentification numbers (TTINs))and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Qualified terminable interest property (QTIP) election relief; Tax Reform (including alternative minimum tax (AMT), education incentives, earned income tax credit, phase-outs, Kiddie Tax, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, and terms with multiple definitions in the Internal Revenue Code); repeal full vesting on partial termination of qualified retirement plans, harmonize and simplify education-related tax provisions, standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); clarify and simplify reporting of cancellation of debt income; provide parity for employees and self-employed individuals on the deduction of health insurance costs; remove reference to section 332 from section 367(a)(i); allow a reasonable cause exception to the section 6707A and 6662A penalties; repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; allow administrative relief for certain late qualified terminable interest property (QTIP) and qualified revocable trust (QRT) elections; treat consistently all federal tax payments of trusts and estates; amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; allow a single six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations; reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; guidance on tax issues for registered domestic partners; Section 6050P, IR 2012-65 (Cancellation of debt); Section 1411; Form 990 and instructions; Form 3115; e-filing for exempt organizations; public disclosure of information on exempt organization forms; top-heavy rules; speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Play or Pay rules (employer-provided healthcare); mid-year amenders on safe harbor plans; use of forfeitures on making certain qualified contributions; the Foreign Account Tax Compliance Act (FATCA); automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR); the Retail Inventory Method; Rev. Proc. 97-27; estimated taxes and success based fees; Internal Revenue Services (IRSs) release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; Section 7216; uncertain tax positions (UTP); individual taxpayer identification numbers (ITINs); Form 1099-K; Form 8937 (form used to report organizational actions affecting basis); Mexican land trusts (Fideicomisos); Form 1120S; and repair regulations (Sec. 263a).