Month: October 2015

Editor's Notebook Focus on Congress Focus on Courts Focus on IRS and Treasury The EOTJ Mailbag

EO Tax Journal 2015-211

Paul StreckfusComments Off on EO Tax Journal 2015-211

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Rep. Cummings Condemns Republican Impeachment Resolution Against IRS Commissioner

4 – Senator Carper Signs Letter to Administration Urging Immediate Action to Stop For-Profit Education Companies from Defrauding Taxpayers

5 – IRS Addresses Thorny Issue of Whether Payments to 501(c)(3)s Are Deductible under Section 162 or 170 (ILM 201543013)

6 – First Revocation Letter and Accompanying Examination Report Still Subject to Public Disclosure Despite Issuance of a Second Revocation Letter (Anonymous v. Commissioner)

Editor's Notebook Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2015-210

Paul StreckfusComments Off on EO Tax Journal 2015-210

1 – Editor’s Notebook

2 – House Still in Thrall of Tea Partiers?

3 – Whither (c)(4) Regs?

4 – Hatch Opening Statement at Finance Hearing Examining the IRS’s Response to Bipartisan Committee Report

5 – Wyden Opening Statement at Finance Committee Hearing to Review IRS Investigation

6 – Written Testimony of IRS Commissioner John Koskinen, before the Senate Finance Committee on the IRS’s Response to the Committee Report on the Processing of Applications for Tax-Exempt Status

7 – Public Comments on Key Issues for Guidance for Tax-Exempt Organizations on Political Campaign Intervention (REG-134417-13)

Current News and Developments Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2015-208

Paul StreckfusComments Off on EO Tax Journal 2015-208

1 – Friday’s DAF Conference And Lois Lerner’s Good News

2 – DOJ: No Evidence that Any IRS Employee Intentionally Discriminated against Tea Party Groups Based upon Their Viewpoints.

3 – Statement of Rep. Darrell Issa

4 – Statement of Rep. Peter Roskam

5 – Statement of Rep. Jason Chaffetz

6 – Statement of Rep. Paul Ryan

7 – Statement of Senator Chuck Grassley

8 – Statement of Rep. Sander Levin’s

9 – Joint Statement of Rep. Elijah Cummings and Rep. John Conyers

10 – Reaction by Lois Lerner’s Legal Team

11 – Conservative Media Outraged by DOJ Letter

12 – Discerning the True Policy Debate over Donor-Advised Funds

Current News and Developments Focus on Congress Transcripts (ABA EO Committee)

EO Tax Journal 2015-206

Paul StreckfusComments Off on EO Tax Journal 2015-206

1 – Hatch, Wyden Announce Hearing to Examine the IRS’s Response to Bipartisan Committee Report

2 – Report Details (c)(4)’s Efforts on Behalf of One Senator

3 – Group Suspects Clinton Foundation Payments Benefited Hillary Clinton

4 – Second Outline for ‘Coloring Outside the Lines: The Art of Gifting’

Editor's Notebook Focus on Congress

EO Tax Journal 2015-201

Paul StreckfusComments Off on EO Tax Journal 2015-201

1 – Editor’s Notebook

2 – Chairman Roskam Opening Statement: Examining the Rising Costs of Higher Education

3 – Prepared Testimony of Professor Richard K. Vedder, The Independent Institute

4 – Prepared Testimony of Professor Brian Galle, Georgetown University

5 – Prepared Testimony of CFO MaryFrances McCourt, Indiana University

6 – Prepared Testimony of Terry W. Hartle, American Council on Education

Focus on Courts PLRs, TAMs, and Denial Letters Transcripts (Other)

EO Tax Journal 2015-200

Paul StreckfusComments Off on EO Tax Journal 2015-200

1 – Latest Secret Stipulated Decision to Come Out of Tax Court

2 – Follow-up to “Another Easy Win for the IRS, Another Quixotic Appeal Being Pursued”

3 – Addendum to Transcript of “Treasury Reps Speak at Gulf Coast Area TE/GE Council Meeting”

4 – Rewarding Geniuses or Creating Boondoggles?

5 – Grants to Fund Sabbaticals Approved (PLR 201541011)

Editor's Notebook PLRs, TAMs, and Denial Letters

EO Tax Journal 2015-199

Paul StreckfusComments Off on EO Tax Journal 2015-199

1 – Editor’s Notebook

2 – IRS Says ‘No’ to Tax-Exempt Status for Pet Care Group Offering Heated Spa, Massages and Other Animal Amenities

3 – Applicant Providing Pet Boarding and Veterinary Services to the Public for a Fee Denied (c)(3) Status (Denial 201540016)

4 – Applicant’s Activity of Pet/Owner Healing for a Fee Denied (c)(3) Status (Denial 201540019)