mr BENSON GOLDSTEIN

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

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

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

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

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

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

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

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

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

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

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

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

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

IRC Section 67(e) Deductibility of trust administration expenses; Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; ATM; S 845/HR 2382 - Tax Reform Due Dates. HR 674/S 89/S 1720/S 1726/S 1762/S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with 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; Corrections on nonqualified referred compensation plan failures under Section 490(A) built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting) Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections S 2271 - S Corporation "fast-tract" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertent partnership technical terminations; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversations from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Capital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230. Basis reporting - Forms 1099-B and Form 8949; Income tax reporting for registered domestic partners; Section 1411; Individual Taxpayer Identification Numbers; Form 1099-K; Incorrect IRS notices on Form 3520; De minimis rule for partner's substantial economic effect (Section 704(b)); Proposed regulations on S corporation shareholder basis in indebtedness and back-to-back loans; Second class of stock issue for S corporations; Section 482; Retail inventory method; HR 6683 - Hurricane Sandy Tax Relief Act of 2012; Tax penalty reform; Comprehensive tax reform; Rationalization of phase-outs; Earned income tax credit; Different definitions of the same term within the Internal Revenue Code; Simplification of the Kiddie Tax; Simplification of retirement plan options; Inflation adjustments; Unused Tax Provisions (a.k.a. "deadwood")

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/S 1720/S 1726/ S 1762/ S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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 requiremetns under tax law; Employment tax treatment of S Corporations; Corrections on nonqualified eferred comprensation plan failures under Section 490(A); built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions iwth bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Rervisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT tehnical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statment of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; S 2271 - Support for "The Small business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Captital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230.

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/S 1720/S 1726/S 1762/S1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; IRS/Treasury regulatory business plan comments; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS) and roundtable hosted by Rep. Bilirakis; CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep. Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa)

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/S 1720/S 1726/ S 1762/ S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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 requiremetns under tax law; Employment tax treatment of S Corporations; Corrections on nonqualified eferred comprensation plan failures under Section 490(A); built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions iwth bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Rervisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT tehnical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statment of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; S 2271 - Support for "The Small business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Captital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230.

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/S 1720/S 1726/S 1762/S1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; IRS/Treasury regulatory business plan comments; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS) and roundtable hosted by Rep. Bilirakis; CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep. Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa)

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/S 1720/S 1726/S 1762/S1885 - 3% witholding 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 requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests

IRC Section 67(e) Deductibility of trust administration expenses; Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; ATM; S 845/HR 2382 - Tax Reform Due Dates. HR 674/S 89/S 1720/S 1726/S 1762/S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with 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; Corrections on nonqualified referred compensation plan failures under Section 490(A) built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting) Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections S 2271 - S Corporation "fast-tract" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertent partnership technical terminations; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversations from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Capital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230. Basis reporting - Forms 1099-B and Form 8949; Income tax reporting for registered domestic partners; Section 1411; Individual Taxpayer Identification Numbers; Form 1099-K; Incorrect IRS notices on Form 3520; De minimis rule for partner's substantial economic effect (Section 704(b)); Proposed regulations on S corporation shareholder basis in indebtedness and back-to-back loans; Second class of stock issue for S corporations; Section 482; Retail inventory method; HR 6683 - Hurricane Sandy Tax Relief Act of 2012; Tax penalty reform; Comprehensive tax reform; Rationalization of phase-outs; Earned income tax credit; Different definitions of the same term within the Internal Revenue Code; Simplification of the Kiddie Tax; Simplification of retirement plan options; Inflation adjustments; Unused Tax Provisions (a.k.a. "deadwood")

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/S 1720/S 1726/ S 1762/ S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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 requiremetns under tax law; Employment tax treatment of S Corporations; Corrections on nonqualified eferred comprensation plan failures under Section 490(A); built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions iwth bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Rervisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT tehnical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statment of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; S 2271 - Support for "The Small business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Captital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230.

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/S 1720/S 1726/S 1762/S1885 - 3% witholding 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 requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests

IRC Section 67(e) Deductibility of trust administration expenses; Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; ATM; S 845/HR 2382 - Tax Reform Due Dates. HR 674/S 89/S 1720/S 1726/S 1762/S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with 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; Corrections on nonqualified referred compensation plan failures under Section 490(A) built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting) Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections S 2271 - S Corporation "fast-tract" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertent partnership technical terminations; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversations from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Capital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230. Basis reporting - Forms 1099-B and Form 8949; Income tax reporting for registered domestic partners; Section 1411; Individual Taxpayer Identification Numbers; Form 1099-K; Incorrect IRS notices on Form 3520; De minimis rule for partner's substantial economic effect (Section 704(b)); Proposed regulations on S corporation shareholder basis in indebtedness and back-to-back loans; Second class of stock issue for S corporations; Section 482; Retail inventory method; HR 6683 - Hurricane Sandy Tax Relief Act of 2012; Tax penalty reform; Comprehensive tax reform; Rationalization of phase-outs; Earned income tax credit; Different definitions of the same term within the Internal Revenue Code; Simplification of the Kiddie Tax; Simplification of retirement plan options; Inflation adjustments; Unused Tax Provisions (a.k.a. "deadwood")

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/S 1720/S 1726/S 1762/S1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; IRS/Treasury regulatory business plan comments; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS) and roundtable hosted by Rep. Bilirakis; CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep. Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa)

IRC Section 67(e) Deductibility of trust administration expenses; Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; ATM; S 845/HR 2382 - Tax Reform Due Dates. HR 674/S 89/S 1720/S 1726/S 1762/S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with 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; Corrections on nonqualified referred compensation plan failures under Section 490(A) built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting) Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections S 2271 - S Corporation "fast-tract" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertent partnership technical terminations; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversations from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Capital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230. Basis reporting - Forms 1099-B and Form 8949; Income tax reporting for registered domestic partners; Section 1411; Individual Taxpayer Identification Numbers; Form 1099-K; Incorrect IRS notices on Form 3520; De minimis rule for partner's substantial economic effect (Section 704(b)); Proposed regulations on S corporation shareholder basis in indebtedness and back-to-back loans; Second class of stock issue for S corporations; Section 482; Retail inventory method; HR 6683 - Hurricane Sandy Tax Relief Act of 2012; Tax penalty reform; Comprehensive tax reform; Rationalization of phase-outs; Earned income tax credit; Different definitions of the same term within the Internal Revenue Code; Simplification of the Kiddie Tax; Simplification of retirement plan options; Inflation adjustments; Unused Tax Provisions (a.k.a. "deadwood")

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/S 1720/S 1726/ S 1762/ S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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 requiremetns under tax law; Employment tax treatment of S Corporations; Corrections on nonqualified eferred comprensation plan failures under Section 490(A); built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions iwth bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Rervisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT tehnical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statment of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; S 2271 - Support for "The Small business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Captital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230.

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/S 1720/S 1726/S 1762/S1885 - 3% witholding 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 requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests

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/S 1720/S 1726/S 1762/S1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; IRS/Treasury regulatory business plan comments; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS) and roundtable hosted by Rep. Bilirakis; CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep. Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa)

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/S 1720/S 1726/S 1762/S1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; IRS/Treasury regulatory business plan comments; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS) and roundtable hosted by Rep. Bilirakis; CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep. Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa)

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/S 1720/S 1726/ S 1762/ S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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 requiremetns under tax law; Employment tax treatment of S Corporations; Corrections on nonqualified eferred comprensation plan failures under Section 490(A); built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions iwth bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Rervisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT tehnical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statment of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; S 2271 - Support for "The Small business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Captital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230.

IRC Section 67(e) Deductibility of trust administration expenses; Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; ATM; S 845/HR 2382 - Tax Reform Due Dates. HR 674/S 89/S 1720/S 1726/S 1762/S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with 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; Corrections on nonqualified referred compensation plan failures under Section 490(A) built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting) Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections S 2271 - S Corporation "fast-tract" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertent partnership technical terminations; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversations from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Capital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230. Basis reporting - Forms 1099-B and Form 8949; Income tax reporting for registered domestic partners; Section 1411; Individual Taxpayer Identification Numbers; Form 1099-K; Incorrect IRS notices on Form 3520; De minimis rule for partner's substantial economic effect (Section 704(b)); Proposed regulations on S corporation shareholder basis in indebtedness and back-to-back loans; Second class of stock issue for S corporations; Section 482; Retail inventory method; HR 6683 - Hurricane Sandy Tax Relief Act of 2012; Tax penalty reform; Comprehensive tax reform; Rationalization of phase-outs; Earned income tax credit; Different definitions of the same term within the Internal Revenue Code; Simplification of the Kiddie Tax; Simplification of retirement plan options; Inflation adjustments; Unused Tax Provisions (a.k.a. "deadwood")

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/S 1720/S 1726/S 1762/S1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organziational changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2011-101 - Change in trust beneficial interests ("decanting"); TD 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief or late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; Carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; IRS/Treasury regulatory business plan comments; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS) and roundtable hosted by Rep. Bilirakis; CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep. Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa)

IRC Section 67(e) Deductibility of trust administration expenses; Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; ATM; S 845/HR 2382 - Tax Reform Due Dates. HR 674/S 89/S 1720/S 1726/S 1762/S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with 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; Corrections on nonqualified referred compensation plan failures under Section 490(A) built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting) Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections S 2271 - S Corporation "fast-tract" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertent partnership technical terminations; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversations from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Capital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230. Basis reporting - Forms 1099-B and Form 8949; Income tax reporting for registered domestic partners; Section 1411; Individual Taxpayer Identification Numbers; Form 1099-K; Incorrect IRS notices on Form 3520; De minimis rule for partner's substantial economic effect (Section 704(b)); Proposed regulations on S corporation shareholder basis in indebtedness and back-to-back loans; Second class of stock issue for S corporations; Section 482; Retail inventory method; HR 6683 - Hurricane Sandy Tax Relief Act of 2012; Tax penalty reform; Comprehensive tax reform; Rationalization of phase-outs; Earned income tax credit; Different definitions of the same term within the Internal Revenue Code; Simplification of the Kiddie Tax; Simplification of retirement plan options; Inflation adjustments; Unused Tax Provisions (a.k.a. "deadwood")

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/S 1720/S 1726/ S 1762/ S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) requirement to provide a 20% partial payment with 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 requiremetns under tax law; Employment tax treatment of S Corporations; Corrections on nonqualified eferred comprensation plan failures under Section 490(A); built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions iwth bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Rervisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting); Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT tehnical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections; S 2271 - S Corporation "fast-track" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statment of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; Farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertant partnership technical terminations; S 2271 - Support for "The Small business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversions from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Captital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230.

IRC Section 67(e) Deductibility of trust administration expenses; Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; ATM; S 845/HR 2382 - Tax Reform Due Dates. HR 674/S 89/S 1720/S 1726/S 1762/S 1885. Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Revise the due date of the reporting requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with 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; Corrections on nonqualified referred compensation plan failures under Section 490(A) built in gains and losses relating to partnership mergers under Section 704(c) exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864/S 3485 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and FOIA requests related to PTIN iProgram; GST legislative modications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information); Form 8949/Form 1099B (basis reporting) Form 8937 (Corporate organization changes); Preparer fraud penalty; Treasury/IRS regulatory business plan; Notice 2012-25 - Change in trust beneficial interests ("decanting"); TS 9522 and controlled groups that include S Corps for Section 179 purposes; Alternate valuation method under Section 2032; Enactment of permanent gift, estate and GST tax provisions; Make permanent GSTT technical modifications in EGTRRA; Administrative relief of late QTIP and QRT elections S 2271 - S Corporation "fast-tract" elections; carried interests. HR 4106; S Corp Modernization Act of 2011 - HR 1478. HR 5630 - Fraudulent under statement of a taxpayers' liability by a tax return preparer; IRS guidance related to tangible property capitalization; farm Service Agency/Agriculture Department - "Certifications" under Food, Conservation and Energy Act of 2008; Comments to IRS on penalties for certain late filings resulting from inadvertent partnership technical terminations; S 2271 - Support for "The Small Business Election Simplification Act"; Gift card regulatory guidance (IRS); Identity theft issues including ITIN Guidance (IRS); CPA definition for IRS PTIN database; Taxpayer's Hassle Reduction Act (Rep Tim Scott (SC)); IRS 2012 Offshore Voluntary Disclosure Program; Rev. Proc. 99-5 & 99-6 - conversations from a single member LLC to a partnership (and vice versa). House Small Business Subcommittee on Economic Growth, Tax and Capital Access Testimony (uncertainty impacting small business); Changes to IRS Circular 230. Basis reporting - Forms 1099-B and Form 8949; Income tax reporting for registered domestic partners; Section 1411; Individual Taxpayer Identification Numbers; Form 1099-K; Incorrect IRS notices on Form 3520; De minimis rule for partner's substantial economic effect (Section 704(b)); Proposed regulations on S corporation shareholder basis in indebtedness and back-to-back loans; Second class of stock issue for S corporations; Section 482; Retail inventory method; HR 6683 - Hurricane Sandy Tax Relief Act of 2012; Tax penalty reform; Comprehensive tax reform; Rationalization of phase-outs; Earned income tax credit; Different definitions of the same term within the Internal Revenue Code; Simplification of the Kiddie Tax; Simplification of retirement plan options; Inflation adjustments; Unused Tax Provisions (a.k.a. "deadwood")

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% witholding provision; Repal 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 requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential 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 nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief

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% witholding 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 requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information)

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% witholding 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 requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information)

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)

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% witholding provision; Repal 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 requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential 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 nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief

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)

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% witholding 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 requirement for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repeal the Section 7122(c)(I) 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; Corrections on nonqualified deferred compensation plan failures under Section 490(A); Built in gains and losses relating to partnership mergers under Section 704(c); Exempt status of hospitals; Office visits of tax return preparers by IRS; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Scedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Security Act Advisory Group; Mandatory e-filing of FBARs; Form 990 Revisions; IRS suitability checks/fingerprinting and F0IA requests related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief; IRS Real Time Tax System; Form 8938 (requests for foreign financial information)

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% witholding provision; Repal 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 requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential 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 nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief

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 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 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. Amend. 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); IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTTN regulations, nonsigning preparers; 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 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 nonresident 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 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; Changes to tax return due dates; 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, miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues

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)

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% witholding provision; Repal 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 requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential 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 nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief

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 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 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 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 - 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 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(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 - 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 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 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 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 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 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(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 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 - 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 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 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 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(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 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 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