Closing the Tax Gap and the Impact on Small Business: Hearing Before the Committee on Small Business, House of Representatives, One Hundred Ninth Congress, First Session, Washington, DC, April 27, 2005
U.S. Government Printing Office, Jan 1, 2005 - Small business - 93 pages
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administrative simpliﬁcation AICPA alternative minimum tax April 27 assistance audits believe beneﬁt billion Bruno Frey budget burden reduction Chairman MANZULLO close the tax Commissioner complexity compliance data Congress corporations cost CPAs deductions developed difﬁculty employees enforcement efforts EVERSON federal ﬁle ﬁlers ﬁling ﬁnancial ﬁnd ﬁrst FITZPATRICK ﬁve going hearing impact income tax increase compliance independent contractors individual income tax Internal Revenue Internal Revenue Service issues legislation MARK EVERSON National Research Program National Taxpayer Advocate NFIB Nina Olson noncompliance NRP data Ofﬁce of Advocacy outreach payments percent problem proposals rates reporting SATAGAJ SB-SE SBLC Schedule Schneier signiﬁcant Small Business Administration small business community small business owners speciﬁcally stakeholders statement Sullivan tax code tax compliance tax gap tax laws Tax Policy tax practitioners tax returns tax shelters tax simpliﬁcation tax system taxpayer education testimony Thank understand update withholding