2$/ JCTTITLES  STARTPAGE2$$ T!#rqq#rrrq    q@ qq@qq@@q@@q@!qyq@qy@"@@@qy@q@ !@"#@$q%q&q'%(q)q@*q@+&,qy@!-qq."/@!0q@1+2'3,41546q@78@9:;@<@=>?@@A6B.C!DyqqEB!FqqGqy@Hq@IqJAKqLq@M5NLOMPq@Qq@Rq@Sq@TSUq@VUW2%Xq@qqY$Z@&[@qq\@]q@^]_@`YaZbacbd@ecfq@geh<i@j@k_lqmq@nOonpTqorqsptrut!vqq@wuxsywzx{P|q}{~}~|yJ*q@)qqqqQ=g7N@hl^qq@q@@@q@q@!qy@qq@!qy@@!q@!q@!q@!q@q@q@@@q@q@qqq"q"qqqqq q'qqq!^JOINT COMMITTEE ON TAXATIONMarch 27, 1998March 27, 1998^JCX-19-98O^ESTIMATED REVENUE EFFECTS OF THE SENATE FINANCE COMMITTEE CHAIRMAN'S MARKJ^RELATING TO REFORM AND RESTRUCTURING OF THE INTERNAL REVENUE SERVICE^Fiscal Years 1998 - 2002 ^[Millions of Dollars] ^Provision ^Effective 1998 1998 1999 1999 2000 2000 2001 2001 2002 2002 1998-02 1998-02  "I.k'Executive Branch Governance..........................................................................3^.............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -     "II.'Electronic Filing................................................................................................................................................3^.............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -     "III.'Taxpayer Bill of Rights 3  ^A.'Burden of Proof ^eca DOEF0 0?P  ^B.'Proceedings by Taxpayers  <'Expansion of authority to award costs and certain fees  ;'at prevailing rate and CFR rule 68 provision with net  0'worth limitation (includes outlay effects)^180da DOE------ ?P  @;'Civil damages with respect to unauthorized collection  ''actions (includes outlay effects) ^DOE ?P  @7'Increase in size of cases permitted on small case  'calendar to $50,000 ^pca DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @:'Expand Tax Court jurisdiction to include responsible  'person penalties ^pia DOE ?P  @0'Actions for refund with respect to certain  0 'estates which have elected the installment  !'method of payment !^rfa DOE!^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -! ! "@:"'Provide Tax Court jurisdiction to review adverse IRS" " 8#'determination of a bond issuer's tax-exempt status #^pfa DOE #"[1]##### ?##P# # $^C.2$'Relief for Innocent Spouses and Persons with$ $ %'Disabilities% % &8&'Innocent spouse relief - innocent spouses would be& & C''able to elect to be liable only for tax attributable to their' ' 3('income (assumes no interaction with any other( ( ))'proposal; includes anti-abuse rule))^laa & ulb DOE))D)))L) ` ?))P) ) *@&4*'Reports on collection activity against spouses *^bi 1999*^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -* * +@*;+'Suspension of statute of limitations on filing refund+ + ),'claims during periods of disability ,^[2],,t,,,, ?,,P, , -^D.3-'Provisions Relating to Interest and Penalties- - .>.'Elimination of interest rate differential on overlapping. . 8/'periods of interest on income tax overpayments and/ / -0'underpayments (includes outlay effects)0^cqba DOE000000 ?00P0 0 1@.>1'Increase refund interest rate to Applicable Federal Rate1 1 ;2'("AFR") + 3 for individual taxpayers (includes outlay2 2 3'effects) [3]3^cqba DOE333333 ?33P3 3 4@1;4'Elimination of penalty on individual's failure to pay4 4 ?5'during installment agreements (for individuals and timely5 5 6'filed returns only)6^iapma DOE666666 ?66P6 6 7@4>7'Mitigations of failure to deposit penalty cascading (all7 7 8'taxpayers)8^dma 180da DOE8---8---8888~8 ?88P8 8 9@7?9'Suspend accrual of interest and penalties if IRS fails to9 9 <:'contact taxpayer within 12 months after a timely-filed: : 6;'return (except for fraud and criminal penalties);^tyea DOE;---;---;---;---;U;;X; 03333[ ?;;P; ; <@90<'Notices of penalties must show computation<^na 180da DOE<^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -< < =@<0='Require management to approve non-computer= = =>'generated penalties (excluding failure to file, pay, or> > ?'estimated tax payment)?^pa 180da DOE?^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -? ? @^E.>@'Protections for Taxpayers Subject to Audit or Collection@ @ A,A'Due process for IRS collection actionsA^caia 6ma DOEA---A---AAAAA ?AAPA A B@A=B'Extend the attorney client privilege to accountants andB B >C'other tax practitioners for tax advice of accountant andC C D'other tax practitioners D^DOEDDDDDD ?DDPD D E@B7E'Expand the Taxpayer Advocate's authority to issueE E  F'taxpayer assistance orders F^DOEFFFFFF ?FFPF F G@E5G'Limitation on financial status audit techniques G^DOEG^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -G G H@G)H'IRS summons of computer source codeH^sia DOE & pfsib DOEH---H---HHHHH ?HHPH H I@H<I'Prohibition on extension of statute of limitations forI I :J'collection beyond 10 years with estate tax exception J^[6]JJJJJJ ?JJPJ J K@I>K'Notice of deficiency to specify deadlines for filing TaxK K L'Court petitionL^nma 12/31/98L^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -L L M@K3M'Refund or credit of overpayments before finalM M N'determination N^DOEN^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -N N O@M6O'Prohibition on improper threat of audit activityO O P'for tip reporting P^DOEP^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -P P Q@O:Q'Codify existing IRS procedures relating to appeal ofQ Q /R'examinations and collections and increaseR R &S'independence of appeals function S^DOES^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -S S T@Q;T'Appeals videoconferencing alternative for rural areas T^DOET^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -T T U@T<U'Require IRS to notify taxpayer before contacting thirdU U 5V'parties regarding IRS examination or collectionV V =W'activities with respect to the taxpayer (does not applyW W X'for criminal cases)X^180da DOEX---X---XXXXX ?XXPX X Y^F.Y'Disclosures to TaxpayersY Y Z0Z'Explanation of joint and several liabilityZ^180da DOEZ^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Z Z [@Z=['Explanation of taxpayers' rights in interviews with IRS[^180da DOE[---[---[[[[[ ?[[P[ [ \@[6\'Disclosure of criteria for examination selection\^180da DOE\^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\ \ ]@\4]'Explanations of appeals and collection process]^180da DOE]^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -] ] ^@]9^'Require IRS to explain reason for denial for refund^^180da DOE^^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -^ ^ _^G.!_'Low-Income Taxpayer Clinics _^DOE_^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -_ _ `^H.&`'Other Taxpayer Rights Provisions` ` a6a'Cataloging complaints of IRS employee misconduct a^DOEa^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -a a b@ab'Archive of records of IRS b^DOEb^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -b b c@b/c'Payment of taxes to the U.S. Treasury [3] c^DOEc^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -c c d@c=d'Clarification of authority of Secretary relating to thed d e'making of elections e^DOEe^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -e e f^I. f'Studiesf f g8g'Study of penalty administration and implementation g^9ma DOEg^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -g g h@g8h'Study of confidentiality of tax return information h^1ya DOEh^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -h h i^J.!i'Limits on Seizure Authorityi i j=j'IRS to implement approval process for liens, levies, orj j k'seizuresk^caca DOEk^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -k k l@j@l'Prohibit the IRS from selling taxpayer's property for lessl l m'than the minimum bid m^Soa DOEm^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -m m n@l:n'Require the IRS to provide an accounting and receiptn n ;o'to the taxpayer (including the amount credited to theo o 6p'taxpayer's account) for property seized and sold p^soa DOEp^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -p p q@n<q'Require the IRS to study and implement a uniform assetq q 8r'disposal mechanism for sales of seized property tor r 4s'prevent revenue officers from conducting saless^DOE & 2 yearss^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -s s t@q9t'Increase the amount exempt from levy to $10,000 fort t 9u'personal property and $5,000 for books and tools ofu u "v'trade, indexed for inflationv^cata DOEvvvvvv ?vvPv v w@t8w'Require the IRS to immediately release a levy uponw w 2x'agreement that the amount is not collectible x^lia DOEx^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -x x y@w9y'Codify IRS administrative procedures for seizure ofy y z'taxpayer's property z^DOEz^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -z z {@y3{'Suspend collection by levy during refund suit{^tyba 12/31/98{^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -{ { |@{5|'Require District Counsel review of jeopardy and| | 1}'termination assessments and jeopardy levies }^taa DOE}^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -} } ~@|4~'Codify certain fair debt collection procedures ~^DOE~^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~ ~ @~3'Ensure availability of installment agreements ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @*'Increase superpriority dollar limits ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @9'Permit personal delivery of section 6672(b) notices ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @8'Allow taxpayers to quash all third-party summonses ^ssa DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @6'Permit service of summonses by mail or in person ^ssa DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @='Provide new remedy for third parties who claim that the  %'IRS has filed an erroneous lien ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @8'Waive the 10% early withdrawal penalty when IRA or  'qualified plan is levied ^la DOE   @>'Prohibit seizure of residences in small deficiency cases ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  ^K.'Offers-in-Compromise  <'Rights of taxpayers entering into offers-in-compromise ^DOE ?P  @5'Prohibit IRS rejection of low-income taxpayer's  2'offer-in-compromise based on amount of offer ^osa DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @='Prohibit IRS rejection of an offer-in-compromise solely  ?'based on a dispute as to liability because the taxpayer's  ''file cannot be located by the IRS ^osa DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @1'Prohibit the IRS from requiring a financial  4'statement for offer-in-compromise based solely  'on doubt as to liability ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @='Suspend collection by levy while offer-in-compromise is   'pending^tao/a 60da DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @4'Rejected offers-in-compromise and requests for  +'installment agreements to be reviewed^oara DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @8'Liberal acceptance policy for offers-in-compromise ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  ^L.'Additional Items  <'Prohibit using tax enforcement results to evaluate IRS  'employees ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @8'IRS notices must contain name and telephone number   'of IRS employee to contact^60da DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @2'Require approval of use of pseudonyms by IRS  'employees ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @9'National Office conferences without field personnel ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @7'Require the IRS to end the use of the illegal tax  'protestor label ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  @='Modify section 6103 to allow the tax-writing committees  :'to obtain data from IRS employees regarding employee  'and taxpayer abuse ^DOE^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    'Subtotal of Taxpayer Protections............................................................................................?Pؗ ?P03333# ?P ?P ?P ̰ ? P     "IV.'Congressional Accountability for the IRS.............................................................................................3^.............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    "V.'Revenue Offsets  ^A.+'Repeal Schmidt Baking with Respect to   'Vacation and Severance Pay^tyea DOE ( @?P  ^B.0'Allow Taxpayers to use Foreign Tax Credits  *'to Reduce Income for 1 Year Back and  'Carryforward 7 Years^ftcai tyea DOEr@ @?P  ^C..'Clarify and Expand Math Error Procedures^tyea DOE------246 @?P  ^D.7'Freeze Grandfathered Status of Stapled or Paired-  'Share REITs^tyea 3/26/98 "[7]  @?P  ^E.3'Make Certain Trade Receivables Ineligible for  *'Mark-to-Market Treatment With Spread^tyea DOEBz @?P    'Subtotal of Revenue Offsets...............................................................................................................@?P @?P @?P@?P@?P  @? P     "VI.'Tax Technical Corrections Provisions..................................................................................................................3^.............................................^ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    ' NET TOTAL ........................................................................................................................................................................5Б@P5P@P5@P5P5 P5 ̕@      P    !'Joint Committee on Taxation7--------------------------------------+--------------------------------------;'NOTE: Details may not add to totals due to rounding.$'Legend for "Effective" column:'bi = beginning in!'pfa = petitions filed after/'caca = collection actions commenced after4'pfsib = protection for summonses issued before/'caia = collection actions initiated after#'pia = penalties imposed after+'cata = collection actions taken after'rfa = refunds filed after.'cqba = calendar quarters beginning after"'sia = summonses issued after'dma = deposits made after$'soa = seizures occurring after'DOE = date of enactment!'Soa = sales occurring after)'eca = examinations commencing after"'ssa = summonses served after,'ftcai = foreign tax credits arising in 'taa = taxes assessed after7'iapma = installment agreement payments made after('tao/a = taxes assessed on or after'la = levies after*'tyba = taxable years beginning after#'laa = liability arising after''tyea = taxable years ending after 'lia = levies imposed after#'ulb = unpaid liability before'na = notices after'1ya = 1 year after 'nma = notices mailed after'6ma = 6 months after&'oara = offers and requests after'9ma = 9 months after0'osa = offers-in-compromise submitted after'60da = 60 days after'pa = penalties after'90da = 90 days after('pca = proceedings commencing after'180da = 180 days after<'[Footnotes for JCX-19-98 appear on the following page]'Footnotes for JCX-19-98: ^[1]#'Loss of less than $1 million. ^[2]'Effective for periods of disability before, on or after the date of enactment but would not apply to any claim for refund ors'credit which (without regard to the proposed provision) is barred by the statute of limitations as of 1/1/98. ^[3];'Estimate provided by the Congressional Budget Office. ^[4]#'Loss of less than $5 million. ^[5]$'Loss of less than $25 million. ^[6]'Effective for requests to extend the statute of limitations made after the date of enactment and to all extensions of the statuteW'of limitations on collections that are open 180 days after the date of enactment. ^[7]!'Gain of less than $500,000.