Member Statements:
Charles Grassley, IA
Max Baucus, MT

Witness Statements:
Panel I

The Honorable Carl Levin, Ranking Member, Permanent Subcommittee on Investigations, United States Senate

Panel II

An anonymous witness to speak on SILOs and LILOs and abuses in the leasing industry.

Mr. Michael Hamersley, former employee of KPMG, Fair Oaks, CA

Mr. Robert Schmidt, former employee of Levi Strauss & Co., San Jose, CA

Mr. Thomas Walsh, former employee of Levi Strauss & Co., San Jose, CA

Mr. Henry Camferdam, Jr., Tax Shelter Investor, Indianapolis, IN

Mr. Robert B. Lally, Accountant, Federman, Lally & Remis, LLC, Farmington, CT

Panel III

Mr. Philip Cook, Attorney, Alston & Bird, Atlanta, GA

Mr. Mike Brostek, Director, Strategic Issues, U.S. General Accounting Office, Washington, DC

The Honorable Pamela Olson, Assistant Secretary for Tax Policy, U.S. Department of the Treasury, Washington, DC

The Honorable Mark Everson, Commissioner, Internal Revenue Service, Washington, DC

The Honorable Eileen O'Conner, Assistant Attorney General, Tax Division, U.S. Department of Justice, Washington, DC

Mr. William J. McDonough, Chairman, Public Company Accounting Oversight Board, Washington, DC

Mr. B. John Williams, Shearman and Sterling, LLP, Washington, DC