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2012 Washington D.C. Delegation Papers

1. Proposed Guidance: Why Mexican Retirement Funds Should Not be Subject to the New Reporting Requirements Under IRC Section 1298(f) by Corona, Pedro and Hernandez, Enrique.

2. Proposed Guidance Under Treasury Regulations § 1.954-2(d)(1)(i) by Shih, Jenna and Chen, Po Han.

3. Proposed Expansion of Category of Registered Deemed-Compliant FFI: "The Good Faith Local FFI" and the Accidental American by Martin, Patrick W. and Menzie, Liliana.

4. Proposed Changes to Treasury Regulation § 1.45D-1 to Encourage NMTC Investments in Non Real Estate Businesses in Low-Income Communities by Taylor, Charles.

5. FAQs: Problems With the Process of Informal Guidance From the Internal Revenue Service by Horwitz, Robert and Nellen, Annette.

6. Proposed Guidance Under Code Section 2501 by Hofbauer, Claire and deLeo, Mary K.

7. Estate and Gift Tax Discussion Points by Klomparens, Robin L. and Leonard, Dennis I.

8. Proposed Guidance for the Definition of Assets Under Section 108(d)(3) by Naimi, Haleh.

9. Lack of Collection Due Process Rights For Co-Owners of Property: A California Community Property Perspective by Crawford, Patrick.

10. Proposed Revisions to Administrative Procedure For Collection Due Process Hearings Pursuant to IRC Section 6330 by Wilson, Joseph and Van Clief, Elizabeth.

11. A Simplified Procedure to Allow Late Filed Forms 8891 for Individuals With Canadian Retirement Plans and Relief From FBAR Penalties for Foreign Retirement Accounts by Hodgen, Philip D.W. and Walker, Steven L.

12. Proposed Amendments to Internal Revenue Code Section 1031 by Immordino, Ciro.

13. Balancing Privacy and Efficiency Under Section 7602: What is "Reasonable Notice" and Changing IRS Procedures Related to Third-Party Contacts by McLaughlin, Kevan.

14. Determining "Material Participation" by a Turst Under the New Medicare Contribution Tax by Shwartz, Douglas W.

15. Taxation Without Borders: Allowing States to Collect Tax From Out-of-State Sellers by Zbylut, Gregory.