JEAN TROMPETER

HR 4 - Small Business Paperwork mandate Elimination Act of 2011; S 223 (Air Transportation modernization and Safety Improvement Act - Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Ave - provisions relating o the repeal of section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010) S. Amendment 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010); IC Section 67(e) (deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% withholding provision; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Plan; Corrections on nonqualifiied deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099, HR 4 - miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS practitioner compliance visits; IRS uncertain tax return position programs (including Schedule M-3)

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

S. 506/H.R. 1265 (internaitonal tax provisions/economic substance/patents), S. 144/H.R. 690 (MOBILE Cell Phone Act), H.R. 436 (carry-over basis), tax strategy patents, mobile workforce state income tax, IRC Section 67(e) (deductibility of trust administration expenses, Section 7216 (confidentiality), Section 6694 (preparer penalty, preparer regulation, alternative minimum tax, tax return due dates

S. 506/H.R.1265 (international tax provisions/economic substance/patents), S. 144/H.R. 690 (Mobile Cell Phone Act), H.R. 436 (carry-over basis estate tax reform), tax strategy patents, H.R. 2584, H.R. 2110 (mobile workforce state income tax), IRC Section 67(e) (deductibility of trust administration expenses), Section 7216 (confidentiality), Section 6694 (prepareer penalty), preparer regulation, alternative minimum tax, tax return due dates

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R.1265 (international tax provisions/economic substance/patents), S. 144/H.R. 690 (Mobile Cell Phone Act), H.R. 436 (carry-over basis estate tax reform), tax strategy patents, H.R. 2584, H.R. 2110 (mobile workforce state income tax), IRC Section 67(e) (deductibility of trust administration expenses), Section 7216 (confidentiality), Section 6694 (prepareer penalty), preparer regulation, alternative minimum tax, tax return due dates

S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R.1265 (international tax provisions/economic substance/patents), S. 144/H.R. 690 (Mobile Cell Phone Act), H.R. 436 (carry-over basis estate tax reform), tax strategy patents, H.R. 2584, H.R. 2110 (mobile workforce state income tax), IRC Section 67(e) (deductibility of trust administration expenses), Section 7216 (confidentiality), Section 6694 (prepareer penalty), preparer regulation, alternative minimum tax, tax return due dates

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R.1265 (international tax provisions/economic substance/patents), S. 144/H.R. 690 (Mobile Cell Phone Act), H.R. 436 (carry-over basis estate tax reform), tax strategy patents, H.R. 2584, H.R. 2110 (mobile workforce state income tax), IRC Section 67(e) (deductibility of trust administration expenses), Section 7216 (confidentiality), Section 6694 (prepareer penalty), preparer regulation, alternative minimum tax, tax return due dates

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R. 1265 (internaitonal tax provisions/economic substance/patents), S. 144/H.R. 690 (MOBILE Cell Phone Act), H.R. 436 (carry-over basis), tax strategy patents, mobile workforce state income tax, IRC Section 67(e) (deductibility of trust administration expenses, Section 7216 (confidentiality), Section 6694 (preparer penalty, preparer regulation, alternative minimum tax, tax return due dates

S. 506/H.R.1265 (international tax provisions/economic substance/patents), S. 144/H.R. 690 (Mobile Cell Phone Act), H.R. 436 (carry-over basis estate tax reform), tax strategy patents, H.R. 2584, H.R. 2110 (mobile workforce state income tax), IRC Section 67(e) (deductibility of trust administration expenses), Section 7216 (confidentiality), Section 6694 (prepareer penalty), preparer regulation, alternative minimum tax, tax return due dates

S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R. 1265 (internaitonal tax provisions/economic substance/patents), S. 144/H.R. 690 (MOBILE Cell Phone Act), H.R. 436 (carry-over basis), tax strategy patents, mobile workforce state income tax, IRC Section 67(e) (deductibility of trust administration expenses, Section 7216 (confidentiality), Section 6694 (preparer penalty, preparer regulation, alternative minimum tax, tax return due dates

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R. 1265 (internaitonal tax provisions/economic substance/patents), S. 144/H.R. 690 (MOBILE Cell Phone Act), H.R. 436 (carry-over basis), tax strategy patents, mobile workforce state income tax, IRC Section 67(e) (deductibility of trust administration expenses, Section 7216 (confidentiality), Section 6694 (preparer penalty, preparer regulation, alternative minimum tax, tax return due dates

S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R.1265 (international tax provisions/economic substance/patents), S. 144/H.R. 690 (Mobile Cell Phone Act), H.R. 436 (carry-over basis estate tax reform), tax strategy patents, H.R. 2584, H.R. 2110 (mobile workforce state income tax), IRC Section 67(e) (deductibility of trust administration expenses), Section 7216 (confidentiality), Section 6694 (prepareer penalty), preparer regulation, alternative minimum tax, tax return due dates

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R. 1265 (internaitonal tax provisions/economic substance/patents), S. 144/H.R. 690 (MOBILE Cell Phone Act), H.R. 436 (carry-over basis), tax strategy patents, mobile workforce state income tax, IRC Section 67(e) (deductibility of trust administration expenses, Section 7216 (confidentiality), Section 6694 (preparer penalty, preparer regulation, alternative minimum tax, tax return due dates

S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R.1265 (international tax provisions/economic substance/patents), S. 144/H.R. 690 (Mobile Cell Phone Act), H.R. 436 (carry-over basis estate tax reform), tax strategy patents, H.R. 2584, H.R. 2110 (mobile workforce state income tax), IRC Section 67(e) (deductibility of trust administration expenses), Section 7216 (confidentiality), Section 6694 (prepareer penalty), preparer regulation, alternative minimum tax, tax return due dates

S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law

S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law

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)

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 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)

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)

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)

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)

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 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)

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)

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 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)

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)