Tax Policy & Advocacy letters, testimony and related documents for 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 and 2025.
2013
Feb. 3, 2013 — Availability of Application Process to Obtain PTIN
March 14, 2013 — Comments Related to Notice of Proposed Rulemaking Issued on Employer Shared Responsibility for Health Insurance Coverage
March 26, 2013 — Recommendations - Automatic Penalties Assessments Policy with the Late Filing of Form 5471
April 1, 2013 — Circular-230-Testimony
April 1, 2013 — COD Comment Letter
April 4, 2013 — Request for Confirmation of the Requirement for Certain Non-Financial Legal Entities to Electronically File FBAR prior to July 1, 2013
April 10, 2013 — Charitable Exempt Organizations
April 10, 2013 — Income and Tax Distribution Tax Reform
April 10, 2013 — Small Business Pass-throughs Tax Reform
April 11, 2013 — Pensions Retirement Tax Reform
April 11, 2013 — Report on Civil Tax Penalties, The Need for Reform
April 11, 2013 — Cover Letter, Proposals for Civil Penalty Reform
April 16, 2013 — Testimony on Tax Fraud, Tax ID Theft, and Tax Reform
April 30, 2013 — Tax Reform Recommendation on Inflation, Charitable and Exempt, Retirement Plans and Trust, Estate, and Gift, Small Businesses, Partnerships, and S Corporations
May 6, 2013 — Comments Regarding Proposed Changes to the Report of Foreign
May 7, 2013 — Testimony to Ways and Means Committee
May 7, 2013 — Comments on Home Office Deduction
May 8, 2013 — Comments on NIIT as Relevant to Estates and Trusts
May 13, 2013 — Testimony on Small Business and Pass-through Entity Tax Reform
May 20, 2013 — Request for Exemption from Filing Form 8621 for Certain PFICs
June 3, 2013 — Comments on Revenue Ruling
June 17, 2013 — Comments on NIIT
June 19, 2013 — Comments on 2013 Form 1065 and Instructions
June 25, 2013 — EEOC Letter
June 27, 2013 — Comments on Identity Theft and Tax Fraud
July 9, 2013 — Comments on Rev. Proc. 97-27 and 2011-14 Method Change Procedures
July 9, 2013 — Comments on Section 381 Method Change
July 25, 2013 — Recommendations for Further Simplification of Higher Education Tax Incentives
July 25, 2013 — Comments on HR 202253 Education Tax Incentives
July 26, 2013 — Comments on Education Tax Incentives
July 26, 2013 — Response to Blank Slate Approach to Tax Reform
July 30, 2013 — Comments on Option 2 of Chairman Camp's Small Business Tax Reform
Aug. 1, 2013 — NIIT Payments from Partnerships Under Sec. 736
Aug. 2, 2013 — Tax Fraud, Tax ID Theft, and Tax Reform
Aug. 5, 2013 — Comments on NIIT as a Relevant to International Entities
Aug. 13, 2013 — Comments on Possible Modifications to the Method by which Adj. AFR are Determined
Aug. 15, 2013 — Comments on Continued Availability of Cash Method of Accounting
Sept. 4. 2013 — Request for IRS Budget Funding
Sept. 10, 2013 — Comments on Marketplace Fairness Act
Oct. 4, 2013 — Administrative Relief for Various Statutory Elections
Oct. 15, 2013 — Recommendation on Sec 9100 Relief
Oct. 25, 2013 — Comments on Form 990 and Instructions
Oct. 30, 2013 — AICPA Comments on Defense of Marriage Act Income and Estate Tax Issues
Nov. 22, 2013 — Comments on Permanent Tax Related Disaster Relief Provisions
Dec. 5, 2013 — Comments on Baucus Cash Method Proposal
1995 - 2012
June 1, 1995 — AICPA Report on Corporate State Tax Administrative Uniformity – June 1995
June 17, 2003–June 24, 2013 — AICPA Comment Letters on Foreign Trust Issues
June 17, 2003 — AICPA Comments on Form 3520-A and Form 3520
July 30, 2003 — AICPA Comments on Safe Harbor Suggestions under Proposed Section 2642(g) Regulations
March 29, 2006 — AICPA Private Trust Companies Comments
January 31, 2007 — AICPA Foreign Trust Task Force Comments Regarding Foreign Trust Reporting
June 26, 2007 — AICPA Comments on Section 2053 Regulations
August 8, 2007 — AICPA Letter to IRS on Guidance on Ability to Split Gifts under Section 2513
November 1, 2007 — AICPA Written Statement in Support of the Legislation (H.R. 3359) at the Nov. 1, 2007, Hearing of the House Judiciary Committee Subcommittee on Commercial and Administrative Law
March 3, 2008 — AICPA Comments on Foreign Gift Reporting Threshold
March 3, 2008 — AICPA Response to May 25, 2007 IRS Follow-up Oral Comments Regarding Jan. 31, 2007, AICPA Submission to IRS on Foreign Trust Reporting
June 12, 2008 — AICPA Response to May 12, 2008 IRS Follow-up Oral Comments Regarding March 3, 2008, AICPA Follow-up Submission to IRS on Foreign Trust Reporting
September 22, 2008 — AICPA Letter and AICPA Draft Form 1041NR, U.S. Income Tax Return for Foreign Estates and Trusts, and Relevant Schedules, for Consideration by the IRS (including: AICPA Letter and AICPA Proposed: Draft Form 1041NR, Draft Form 1041NR - page 6, Draft Form 1041NR - page 7, Draft Form 1041NR-T, Draft Schedule D, Draft Schedule K-1, Draft Schedule K-1 - page 9, Draft Form 4970FT, and Draft Schedule J)
November 12, 2008 — AICPA Comments on IRS Notice (Notice 2008-63) Regarding Proposed Guidance on Transfers with Retained Life Estate and the Creation of a Private Trust Company
October 2009 — AICPA Tax Reform Alternatives for the 21st Century
September 14, 2010 — AICPA Comments on Form 1041-A Filing Exception for Trusts with Charitable Deductions Only From S Corporation or Partnership Contributions
November 19, 2010 — AICPA Additional Comments on Notice of Proposed Rulemaking (RIN-1506-AB08) regarding Amendment to the Bank Secrecy Act Regulations
March 28, 2011 — AICPA Request for Guidance on Foreign Trusts as Part of the HIRE Act
May 19, 2011 — AICPA Mobile Workforce Position Paper
May 25, 2011 — AICPA Written Testimony - Mobile Workforce State Income Tax Income Simplification Act of 2011
November 11, 2011 — AICPA Mobile Workforce Letter
July 25, 2012 — AICPA Written Testimony for the Record of the Senate Finance Committee Hearing on Education Tax Incentives and Tax Reform
September 14, 2012 — Comments on REG-141832-11 and TD 9593 regarding Guidance on Portability, Notice of Proposed Rulemaking (6/18/2012)
October 19, 2012 — AICPA Request for Legislation to Exempt from the Filing Requirement of Section 6034(a) Trusts with Charitable Deductions only from Flow-through Entities