Subtitle F. Procedure and Administration
Subtitle G. Joint Committee on Taxation
Subtitle H. Financing of Presidential Election Campaigns
Subtitle I. Trust Fund Code
Subtitle J. Coal Industry Health Benefits
§ 6501--Limitations on Assessment & Collection
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
CC:DOM:FS:PROC Blaise Dusenberry (202) 622-3840
§ 6501(c)(8)--Failure to Notify Secretary
CC:INTL:3 Bernard Bress (202) 622-3850
§ 6502--Collection After Assessment
CC:EL:GL Staff Contact (202) 622-3600
§ 6503--Suspension of Running of Period of Limitation
CC:EL:GL Staff Contact (202) 622-3600
CC:INTL Edward Williams (202) 874-1490
§ 6504--Cross References
CC:DOM:FS:PROC Scott Carlson (202) 622-7940
§ 6511--Limitations on Credit or Refund
CC:EL:GL Staff Contact (202) 622-3600
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
CC:INTL Phyllis Marcus (202) 622-3840
CC:INTL William Lundeen (202) 622-3870
§ 6512--Limitations in Case of Petition to Tax Court
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
§ 6512(b)--Tax Court Jurisdiction to Enforce Overpayment Determinations
§ 6513--Time Tax Considered Paid
CC:DOM:IT&A:3 Paul Tellier (202) 622-4930
§ 6513(e)--Payments of Federal Unemployment Tax
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Will McLeod (202) 622-6040
CC:EBEO:2 Al Kelley (202) 622-6040
§ 6514--Credit or Refund After Period of Limitation
CC:DOM:IT&A:3 Paul Tellier (202) 622-4930
§ 6521--Mitigation Provisions
§ 6532--Periods of Limitation on Suits
§ 6601-6622--Increase on Underpayments, Nonpayments, or Extensions of Time for Payment of Tax
CC:DOM:IT&A:1 Debra Carlisle (202) 622-7940
§ 6621(c)--Increase in Underpayment Rate for Large Corporate Underpayments
CC:DOM:IT&A:2 David Schneider (202) 622-4920
§ 6651--Failure to File Penalty
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6652--Failure to File Certain Information Returns
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6652(b),(d),(e)--Failure to Report Tips, Annual Registration & Notification by Pension Plans and Information Required of Certain Deferred Compensation Plans
CC:EBEO:2 Jean Casey (202) 622-6040
CC:EBEO:2 Al Kelley (202) 622-6040
§ 6652(c)--Failure to Make Applications for Recognition of Exemption or Information Returns Available for Public Inspection under IRC 6104(e)
E:EO:P David Flavin (202) 622-7922
CC:EBEO:8 Vivian Moore (202) 622-4290
CC:EBEO:8 Joan Domike (202) 622-4290
§ 6653--Failure to Pay Stamp Tax
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6653(Repealed)--Negligence Penalty
§ 6653(b)(Repealed)--Fraud Penalty
§ 6654-6655--Failure to Pay Estimated Income Tax
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6656--Failure to Deposit Certain Taxes
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6657--Bad Checks
CC:EL:GL Staff Contact (202) 622-3600
§ 6658--Coordination with Title 11
CC:EL:GL Staff Contact (202) 622-3600
§ 6659(Repealed)--Addition to Tax in the Case of Valuation Overstatements
§ 6659A(Repealed)--Addition to Tax in Case of Overstatement of Pension Liabilities
E:EP Staff Contact (202) 622-6074
§ 6660(Repealed)--Addition to Tax in the Case of Valuation Understatement for Purposes of the Estate or Gift Tax
§ 6661(Repealed)--Substantial Understatement of Liability
CC:DOM:IT&A:6 Rudolf Planert (202) 622-4940
§ 6662--Imposition of Accuracy Related Penalty
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
CC:INTL Howard Berger (202) 622-3810
§ 6662(e)--Substantial Valuation Misstatement
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
CC:INTL Howard Berger (202) 622-3810
CC:INTL Thomas Ralph (202) 622-3880
§ 6663--Imposition of Fraud Penalty
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6664--Definitions & Special Rules
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6665--Applicable Rules
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6671--Rules for Applications of Assessable Penalties
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6672--Failure to Collect and Pay Over Tax
CC:EL:GL Staff Contact (202) 622-3600
§ 6673--Cost Awarded By Courts to Government in Suit Instituted by Petitioner Primarily for Delay
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6674--Fraudulent Statement of Failure to Furnish Statement to Employee
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6675--Excessive Claim for Fuel Use
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
CC:DOM:IT&A:8 Frank Boland (202) 622-3130
§ 6676--(Repealed) 1989 OBRA Returns After 12-31-89
§ 6677--Failure to File Information with Respect to Foreign Trust
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6679--Failure to File Information with Respect to Corporation of Partnership
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6682--False Information with Respect to Withholding
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6683--Failure of Foreign Corporation to File Return of Personal Holding Company Tax
CC:INTL David Alvarez (202) 874-1490
§ 6684--Assessable Penalties with Respect to Liability for Tax under Chapter 42
E:EO:P William Brockner (202) 622-8531
E:EO:P Jack Reilly (202) 622-7352
CC:EBEO:8 Ronald B. Weinstock (202) 622-4290
CC:EBEO:8 Vivian Moore (202) 622-4290
§ 6685--Assessable Penalties with Respect to Private Foundation Annual Returns
E:EO:P Jack Reilly (202) 622-7352
E:EO William Brockner (202) 622-8531
CC:EBEO:8 Ronald B. Weinstock (202) 622-4290
CC:EBEO:8 Vivian Moore (202) 622-4290
§ 6686--Failure to File Returns or Supply Information by DISC or FSC
CC:INTL:5 Richard Chewning (202) 622-3870
§ 6687(Repealed)--Failure to Supply Information with Respect to Place of Residence
§ 6688--Assessable Penalties with Respect to Information Required to be Furnished under Section 7654
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6689--Failure to File Notice of Redetermination of Foreign Tax
CC:INTL Phyllis Marcus (202) 622-3840
§ 6690--Fraudulent Statement or Failure to Furnish Statement to Plan Participant
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
§ 6692--Failure to File Actuarial Report
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
§ 6693--Failure to Provide Reports on Individual Retirement Accounts or Annuities
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
§ 6694--Understatement of Taxpayer's Liability by Return Preparer
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6695--Income Tax Return Preparer Penalties
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6696--Rules Applicable to 6694 and 6695
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6697--Assessable Penalties with Respect to Liability for Tax of Qualified Investment Entities
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 6698--Failure to File Partnership Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6698A--Failure to File Information Return--Carryover Basis
§ 6699(Repealed)--Assessable Penalties Relating to Tax Credit ESOP
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Martha Hultzelman (202) 622-6090
§ 6700--Promoting Abusive Tax Shelters
CC:DOM:IT&A:7 Rudolf Planert (202) 622-4940
§ 6701--Penalties for Aiding & Abetting Understatement
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6702--Frivolous Income Tax Return
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6703--Ruler Applicable to Penalties
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6704--Failure to Keep Records, etc.
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Calder Robertson (202) 622-6090
§ 6705--Failure by Broker to Provide Notice to Payors
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 6706--Original Issue Discount Information Requirements
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 6707-6708--Failure to Furnish Information Regarding Tax Shelters
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
CC:DOM:FS:P&SI William Heard (202) 622-7830
§ 6709--Penalties with Respect to Mortgage Credit Certificates
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6710--Failure to Disclose that Contributions are Nondeductible
E:EO:P Jack Reilly (202) 622-7352
§ 6711--Failure by Tax-Exempt Organization to Disclose Certain Information
E:EO:P Jack Reilly (202) 622-7352
§ 6712--Failure to Disclose Treaty-based Return Positions
CC:INTL:4 David Bergkuist (202) 622-3860
§ 6713--Disclosure or Use of Information by Preparers of Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6721-6724--Failure to Comply with Information Reporting Requirements
CC:DOM:IT&A:1 Renay France (202) 622-4910
§ 6801--Authority for Establishment, Alteration & Distribution
CC:DOM:IT&A:2 Rudolf Planert (202) 622-4940
§ 6851--Termination Assessments of Income Tax
CC:EL:GL Staff Contact (202) 622-3600
§ 6852--Termination Assessments in Case of Flagrant Political Expenditures of 501(c)(3) Organizations
E:EO:P Jack Reilly (202) 622-7352
CC:EBEO:5 Paul Accettura (202) 622-6070
CC:EBEO:8 Charles Burnett (202) 622-4290
§ 6861--Jeopardy Assessments of Income, Estate, Gifts & Certain Excise Taxes
CC:EL:GL Staff Contact (202) 622-3600
§ 6862--Jeopardy Assessment of Taxes Other than Income, Estate, Gift & Certain Excise Taxes
CC:EL:GL Staff Contact (202) 622-3600
§ 6863--Stay of Collection of Jeopardy Assessments
CC:EL:GL Staff Contact (202) 622-3600
§ 6864--Termination of Extended Period for Payment in Case of Carryback
§ 6867--Presumptions Where Owner of Large Amounts of Cash is Not Identified
CC:EL:GL Staff Contact (202) 622-3600
§ 6871--Claims for Income, Estate, Gift & Certain Excise Taxes in Receivership Proceedings
CC:EL:GL Staff Contact (202) 622-3600
§ 6872--Suspension of Period of Assessment
CC:EL:GL Staff Contact (202) 622-3600
§ 6873--Unpaid Claims
CC:EL:GL Staff Contact (202) 622-3600
§ 6901-6902--Procedure & Administration
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6903--Notice of Fiduciary Relationship
§ 6905--Discharge of Executor from Personal Liability
§ 7101--Form of Bonds
§ 7102--Single Bond in Lieu of Multiple Bonds
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7121--Closing Agreements
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7122--Compromises
CC:EL:GL Staff Contact (202) 622-3600
§ 7216--Disclosure or Use of Information by Preparers of Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7201-7215--Chapter 75--Crimes, Other Offenses, and Forfeitures
CC:DOM:CT Michael Swim (202) 622-4470
CC:DOM:CT Iris Miranda-Kirschner (202) 622-4470
CC:DOM:CT Richard E. Preston (202) 622-4470
CC:DOM:CT Lynne Camillo (202) 622-7940
CC:DOM:CT Kathleen A. Shea (202) 622-4470
CC:DOM:CT Jeff Jordan (202) 622-4470
CC:DOM:CT Martin Needle (202) 622-4470
CC:DOM:CT Christine M. Taylor (202) 622-4470
CC:INTL Lilo Hester (202) 874-1490
CC:INTL Bill Lowrance (202) 874-1490
§ 7231--Failure to Obtain License for Collection of Foreign Items
CC:INTL Lilo Hester (202) 874-1490
CC:INTL Robert Misey (202) 874-1490
§ 7232--Failure to Register, or False Statement by Manufacturer or Producer of Gasoline or Lubricating Oil
CC:DOM:P&SI:8 Frank Boland (202) 622-3130
§ 7240(Repealed)--Officials Investing or Speculating in Sugar
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7261--Representation that Retailers' Excise Tax is Excluded from Price of Article
CC:DOM:P&SI:8 Jeffrey Nelson (202) 622-3130
§ 7262-7275--Other Offenses
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7301--Property Subject to Tax
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 7302--Property Used in Violation of Internal Revenue Laws
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 7303--Other Property Subject to Forfeiture
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 7304--Penalty for Fraudulently Claiming Drawback
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7321-7327--Procedure & Administration
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7341-7344--Miscellaneous Penalty & Forfeiture Provisions
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7401--Authorization
CC:EL:GL Staff Contact (202) 622-3600
§ 7402--Jurisdiction of District Courts
CC:EL:GL Staff Contact (202) 622-3600
§ 7403--Action to Enforce Lien or to Subject Property to Payment of Tax
CC:EL:GL Staff Contact (202) 622-3600
§ 7404--Authority to Bring Civil Action for Estate Taxes
CC:EL:GL Staff Contact (202) 622-3600
§ 7405--Action for Recovery of Erroneous Refunds
CC:EL:GL Staff Contact (202) 622-3600
§ 7406--Disposition of Judgments & Monies Recovered
CC:EL:GL Staff Contact (202) 622-3600
§ 7407--Action to Enjoin Income Tax Return Preparers
CC:EL:GL Staff Contact (202) 622-3600
§ 7408--Action to Enjoin Promoters of Abusive Tax Shelters, etc.
CC:EL:GL Staff Contact (202) 622-3600
§ 7409--Action to Enjoin Flagrant Political Expenditures of 501(c)(3) Organizations
E:EO:P Jack Reilly (202) 622-7352
CC:EBEO:5 Paul Accettura (202) 622-6070
CC:EBEO:8(FS) Charles Burnett (202) 622-4290
§ 7421--Prohibition of Suits to Restrain Assessment or Collection
CC:EL:GL Staff Contact (202) 622-3600
§ 7422--Civil Actions for Refunds
CC:DOM:FS:PROC Craig Gilbert (202) 622-7820
§ 7423--Repayments to Officers or Employees
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7424--Intervention
CC:EL:GL Staff Contact (202) 622-3600
§ 7425--Discharge of Liens
CC:EL:GL Staff Contact (202) 622-3600
§ 7426--Civil Actions by Persons Other than Taxpayers
CC:EL:GL Staff Contact (202) 622-3600
§ 7427--Income Tax Return Preparers
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7428--Declaratory Judgments Relating to Status and Classification of Organizations Under Section
§ 7429--Review of Jeopardy Levy or Assessment Procedures
CC:EL:GL Staff Contact (202) 622-3600
§ 7429(a)--Tax Court Review of Jeopardy Assessments & Levy Procedures
§ 7430--Awarding of Court Costs and Certain Fees
CC:DOM:IT&A:4 Nancy Rose (202) 622-4910
§ 7431--Civil Damage for Unauthorized Disclosure of Return and Return Information
CC:EL:D Staff Contact (202) 622-4560
§ 7432--Civil Damages for Failure to Release Lien
CC:EL:GL Staff Contact (202) 622-3600
§ 7433--Civil Damages for Certain Unauthorized Collection Actions
CC:EL:GL Staff Contact (202) 622-3600
§ 7441-7475--Tax Court
CC:EL:GL Staff Contact (202) 622-3600
§ 7442-7443A--Jurisdiction
§ 7453--Rules of Practice, Procedure & Evidence
§ 7454--Burden of Proof in Fraud, Foundation Manager, Transferee Cases
§ 7454(b)--Foundation Managers
CC:EBEO:8 Ronald Weinstock (202) 622-4290
§ 7464--Intervention by Trustee of Debtor's Estate
CC:EL:GL Staff Contact (202) 622-3600
§ 7465--Provisions of Special Application to Transferees
§ 7476--Declaratory Judgments Relating to Qualification of Certain Retirement Plans
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Brant Goldwyn (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
§ 7477(Repealed)--Declaratory Judgment Relating to Transfers of Property from the United States
CC:INTL:3 Bernard Bress (202) 622-3850
§ 7478--Declaratory Judgments Relating to Status of Certain Governmental Obligations
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 7481-7486--Procedure & Administration
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7481(c)--Tax Court Jurisdiction to Determine Interest on Deficiencies
§ 7481(d)--Jurisdiction to Modify Decisions in Certain Estate Tax Cases
§ 7482--Courts of Review
§ 7483--Notice of Appeal
§ 7484--Charge of Incumbent in Office
§ 7485--Bond to Stay Assessment & Collection
§ 7486--Refund, Credit, or Abatement of Amounts Disallowed
§ 7501--Liability for Taxes Withheld or Collected
CC:EL:GL Staff Contact (202) 622-3600
§ 7502--Timely Mailing Treated as Timely Filing and Paying
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7503--Time for Performance of Acts When Last Day Falls on Saturday, Sunday, or Legal Holiday
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7504--Fractional Parts of a Dollar
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7505--Sale of Personal Property Acquired by the United States
CC:EL:GL Staff Contact (202) 622-3600
§ 7506--Administration of Real Estate Acquired by the United States
CC:EL:GL Staff Contact (202) 622-3600
§ 7507--Exemption of Insolvent Banks from Tax
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 7508--Time for Performing Acts Postponed by Reason of Service in Combat Zone
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7509--Expenditures Incurred by the United States Postal Service
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
§ 7510--Exemption from Tax of Domestic Goods Purchased for the United States
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
§ 7512--Separate Accounting for Certain Collected Taxes, etc.
CC:EL:GL Staff Contact (202) 622-3600
§ 7513-7516--Reproduction of Returns and Other Documents
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 7514--Authority to Prescribe or Modify Seals
CC:EL:GL Staff Contact (202) 622-6074
§ 7517--Furnishing on Request of Statement Explaining Estate or Gift Valuation
CC:DOM:P&SI:4 Lee Dunn (202) 622-3070
§ 7518--Tax Incentives Relating to Merchant Marine Capital Construction Funds
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 7519--Required Payments for Entities Electing Not to Have Required Taxable Year
CC:DOM:IT&A:9 Wendy MacDonald (202) 622-4990
§ 7520--Valuation Tables
CC:DOM:P&SI:4 Richard Grosgebauer (202) 622-3090
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Lisa Damazo (202) 622-3090
§ 7521--Procedure Involving Taxpayer Interviews
CC:EL:GL Staff Contact (202) 622-3600
§ 7522--Content of Tax Due, Deficiency, and Other Notices
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7601-7611--Examination and Inspection
CC:INTL Edward Williams (202) 874-1490
§ 7601--Canvass of Districts for Taxable Persons and Objects
CC:EL:GL Staff Contact (202) 622-3600
§ 7602--Examination of Books and Witnesses
CC:EL:GL Staff Contact (202) 622-3600
§ 7603--Service of Summons
CC:EL:GL Staff Contact (202) 622-3600
§ 7604--Enforcement of Summons
CC:EL:GL Staff Contact (202) 622-3600
§ 7605--Time and Place of Examination
CC:EL:GL Staff Contact (202) 622-3600
§ 7605(b)
§ 7606--Entry of Premise for Examination of Taxable Objects
CC:EL:GL Staff Contact (202) 622-3600
§ 7608--Authority of Internal Revenue Enforcement Officers
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7609--Special Procedures for Third Party Summons
CC:EL:GL Staff Contact (202) 622-3600
§ 7610--Fees and Costs for Witness
CC:EL:GL Staff Contact (202) 622-3600
§ 7611--Restrictions on Church Tax Inquiries & Examinations
CC:EBEO:8 Joan Domike (202) 622-4290
CC:EBEO:5 Paul Accettura (202) 622-6070
CC:EBEO:5 Monica Rosenbaum (202) 622-6070
CC:EBEO:8 Charles Burnett (202) 622-4290
§ 7621-7653--Procedure and Administration
CC:EL:GL Staff Contact (202) 622-3600
§ 7622--Authority to Administer Oaths and Testify
CC:EL:GL Staff Contact (202) 622-3600
§ 7623--Expenses of Detection & Punishment of Frauds
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7624--Reimbursement to State and Local Law Enforcement Agencies
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7654--Coordination of United States and Certain Possession Individual Income Taxes
CC:INTL Lilo Hester (202) 874-1490
§ 7701--Fixed Investment Trusts
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 7701--Multiple Class Trusts
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 7701--Partnership and Partner
CC:DOM:FS:P&SI Andrea Tucker (202) 622-7850
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 7701(a)(3)--Corporation (Classification of Association)
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 7701(a)(4)--Domestic
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 7701(a)(6)--Fiduciary
CC:DOM:P&SI:3 Frances Schafer (202) 622-3090
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 7701(a)(7)--Stock
CC:DOM:FS:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 7701(a)(8)--Shareholder
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 7701(a)(18)--International Organization
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:INTL Phyllis Marcus (202) 622-3840
§ 7701(a)(19)--Domestic Building & Loan Association
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 7701(a)(31)--Foreign Estate or Trust
CC:INTL Leslie Cracraft (202) 622-3860
CC:INTL Joseph Henderson (202) 622-3880
CC:INTL Jeffrey Vinnik (202) 622-3840
§ 7701(a)(32)--Cooperative Banks
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 7701(a)(36)--Income Tax Return Preparer
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7701(a)(38)--Joint Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7701(a)(39)--Persons Living Outside U.S.
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 7701(a)(40)--Indian Tribal Government
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
§ 7701(a)--(42)-(45)--Technical and Conforming Amendment Related to Treatment of Market Discount and Acquisition Discount
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 7701(b)--Definition of Resident Aliens and Nonresident Aliens
CC:INTL:3 David Juster (202) 622-3850
§ 7701(e)--Treatment of Certain Contracts for Providing Services, etc.
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 7701(e)(3)--&(4)--Waste Disposal, Energy, and Clean Water Facilities
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 7701(f)--Use of Related Persons & Passthrough Entities
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 7701(g)--Clarification of FMV in Nonrecourse Indebtedness
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 7701(h)--Motor Vehicle Operating Leases
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 7701(i)--Taxable Mortgage Pools
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 7701(j)--Tax Treatment of Federal Thrift Savings Fund
CC:EBEO:7 Calder Robertson (202) 622-6090
§ 7702--Life Insurance Contract Defined
CC:DOM:FS:FI&P Nancy Vozar (202) 622-7870
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
§ 7702A--Modified Endowment Contract Defined
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
§ 7703--Determination of Marital Status
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 7704--Certain Publicly Traded Parternships Treated as Corporations
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 7805--Rules & Regulations
§ 7809--Deposit of Collections
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 7810--Revolving Fund for Redemption of Real Property
CC:EL:GL Staff Contact (202) 622-3600
§ 7811--Taxpayer Assistance Orders
CC:EL:GL Staff Contact (202) 622-3600
§ 7871--Indian Tribal Governments Treated as States for Certain Purposes
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 7872--Treatment of Loans with Below Market Rate Interest (Except Gift Loans)
CC:DOM:FI&P:2 David Silber (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:INTL Jeff Dorfman (202) 622-3870
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 7872--Gift Loans
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Richard Grosgebauer (202) 622-3090
§ 7872--(c)(1)(C)--Corporate-Shareholder Loans
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:INTL Karl Walli (202) 622-3870
§ 7873--Federal Tax Treatment of Income Derived by Indians from Exercise of Fishing Rights Secured by Treaty
CC:DOM:IT&A:3 Christie Jacobs (202) 622-4930
§ 9001-9042--Presidental Election Campaign Fund
CC:DOM:IT&A:3 Karin Gross (202) 622-4930
§ 9701-9721--Coal Industry Health Benefits
CC:EBEO:4 Russell Weinheimer (202) 622-6060
Return to top of page
Return to IRS table of contents
