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The following are links to pages and information on the IRS Website:
Office of Tax Policy, U.S. Department of Treasury Website
The Office of Tax Policy (OTA) develops and implements tax policies and programs, reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions, and provides estimates for the President's budget, fiscal policy decisions, and cash management decisions." (U.S. Treasury website) The OTA webpages offer a range of pertinent materials including:
U.S. Congress Websites
Committee on Ways and Means, U.S. House of Representatives Website
"All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills." (U.S. Const. Art. I, §7, cl. 1., quoted on Committee website) The Committee website offers hearing testimony, news releases, and so on.
Joint Committee on Taxation, U.S. Congress Website
"The Joint Committee Staff is closely involved in every aspect of the tax legislative process. Among other things, the Joint Committee Staff (1) prepares hearing pamphlets, committee reports, and conference reports (statements of managers), (2) assists in the drafting of statutory language. . ." (Committee website) The site offers JCT publications, including Bluebooks, both current and historical.
Committee on Finance, U.S. Senate Website
"The Committee concerns itself with matters relating to: taxation and other revenue measures generally, and those relating to the insular possessions . . ." (Committee website)
U.S. Tax Court Website
"The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount." The Court website offers:
U.S. Congressional Budget Office
"Since 1975, CBO has produced independent analyses of budgetary and economic issues to support the Congressional budget process." (CBO Website) The CBO Website offers: