A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) and foreign tax administrators face similar issues regardless of the particular provisions of their laws. These issues include, for example, helping taxpayers prepare and file returns, and assuring tax compliance. Understanding how other tax administrators have used certain practices to address common issues can provide insights to help inform deliberations about tax reform and about possible administrative changes in the U.S. existing system to improve compliance, better serve taxpayers, reduce burdens, and increase efficiencies. GAO was asked to describe (1) how foreign tax administrators have approached issues that are similar to those in the U.S. tax system and (2) whether and how the IRS identifies and adopts tax administration practices used elsewhere. To do this, GAO reviewed documents and interviewed six foreign tax administrators. In some cases, GAO also interviewed tax experts, tax practitioners, taxpayers, and trade-group representatives who were selected based on their expertise or involvement in developing or using the foreign systems. GAO also examined documents and met with IRS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In addition to providing health care to veterans, the Department of Veterans Affairs (VA) funds research that focuses on health conditions veterans may experience. According to VA, experts estimate that up to 20 percent of Operation Enduring Freedom and Operation Iraqi Freedom veterans have experienced post-traumatic stress disorder (PTSD) and demand for PTSD treatment is increasing. Because of the importance of research in improving the services that veterans receive, GAO was asked to report on VA's funding of PTSD research, and its processes for funding PTSD research proposals, reviewing and incorporating research outcomes into clinical practice guidelines (CPG)--tools that offer clinicians recommendations for clinical services but do not require clinicians to provide one service over another--and determining which PTSD services are required to be made available at VA facilities. To do this work, GAO obtained and summarized VA data on the funding of PTSD research from its medical and prosthetic research appropriation through its intramural research program. GAO also reviewed relevant VA documents, such as those for developing CPGs and those related to VA's 2008 Uniform Mental Health Services in VA Medical Centers and Clinics handbook …

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2002, Congress has directed GAO to assess the Missile Defense Agency's (MDA) annual fiscal year cost, schedule, testing, and performance progress in developing the Ballistic Missile Defense System (BMDS). This year's report specifically assesses MDA's progress in (1) delivering missile defense assets as scheduled (2) improving accountability and transparency over the past year (3) implementing the European Phased Adaptive Approach (4) implementing changes to the Ground-based Midcourse Defense program (5) implementing the targets revised acquisition strategy identified in 2009, and (6) testing the BMDS and developing its modeling and simulations to assess performance. To accomplish this, GAO reviewed MDA's progress reports to the Congress, pertinent Department of Defense (DOD) policies and reports including a DOD assessment and plan related to the Ground-based Midcourse Defense system."

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, the United States experienced public health crises suspected to have been caused by the deliberate substitution or addition of harmful ingredients in food and drugs--specifically melamine in pet food and oversulfated chondroitin sulfate in the blood thinner heparin. These ingredients were evidently added to increase the apparent value of these products or reduce their production costs, an activity GAO refers to as economic adulteration. The Food and Drug Administration (FDA), an agency within the Department of Health and Human Services (HHS), has responsibility for protecting public health by ensuring the safety of a wide range of products that are vulnerable to economic adulteration. This report examines (1) the approaches that FDA uses to detect and prevent economic adulteration of food and medical products and (2) the challenges FDA faces in detecting and preventing economic adulteration and views of stakeholders on options for FDA to enhance its efforts to address economic adulteration. GAO reviewed FDA documents and interviewed FDA officials and stakeholders from academia and industry, among others.."

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns about the weak economy, congestion in the transportation system, and the potentially harmful effects of air emissions generated by the transportation sector have raised awareness of the potential benefits and costs of intercity passenger and freight rail relative to other transportation modes such as highways. GAO was asked to review (1) the extent to which transportation policy tools that provide incentives to shift passenger and freight traffic to rail may generate emissions, congestion, and economic development benefits and (2) how project benefits and costs are assessed for investment in intercity passenger and freight rail and how the strengths and limitations of these assessments impact federal decision making. GAO reviewed studies; interviewed federal, state, local, and other stakeholders regarding methods to assess benefit and cost information; assessed information on project benefits and costs included in rail grant applications; and conducted case studies of selected policies and programs in the United Kingdom and Germany to learn more about their policies designed to provide incentives to shift traffic to rail."

A letter report issued by the Government Accountability Office with an abstract that begins "On April 20, 2010, an explosion of the Deepwater Horizon oil rig leased by BP America Production Company (BP) resulted in a significant oil spill. GAO was requested to (1) identify the financial risks to the federal government resulting from oil spills, particularly Deepwater Horizon, (2) assess the Coast Guard's internal controls for ensuring that processes and payments for spill-related cost reimbursements and claims related to the spill are appropriate, and (3) describe the extent to which the federal government oversees the BP and Gulf Coast Claims Facility cost reimbursement and claims processes. We issued status reports in November 2010 and April 2011. This is the third and final report related to these objectives. We obtained and analyzed data on costs incurred from April 2010 through May 2011 and claims submitted and processed from September 2010 through May 2011. We reviewed relevant policies and procedures, interviewed officials and staff at key federal departments and agencies, and tested a sample of claims processed and cost reimbursements paid for compliance with internal controls.."

A letter report issued by the Government Accountability Office with an abstract that begins "In August 2008, the Internal Revenue Service (IRS) began defining a new strategy for modernizing the way it manages individual taxpayer accounts. The strategy, known as Customer Account Data Engine (CADE) 2, is expected to provide service, compliance, and other benefits to IRS and to taxpayers beginning in 2012. IRS expects to implement CADE 2 in three phases. The first phase is expected to be delivered in 2012, the second in 2014, and the third at a later yet to be determined date. GAO was asked to (1) determine whether IRS has identified the expected benefits of CADE 2 and set targets for measuring success, (2) examine the estimated costs and assess IRS's process for developing them, and (3) assess IRS's process for managing the risks associated with CADE 2 and describe the risks IRS has identified using this process. To do so, GAO reviewed relevant documentation, attended program review meetings, and interviewed IRS officials."

This report presents, verbatim, the United States "Flag Code" as found in Title 4 of the United States Code and the section of Title 36 which designates the Star-Spangled Banner as the national anthem and provides instructions on how to display the flag during its rendition. The report also addresses several of the frequently asked questions concerning the flag.

This report provides an overview of the legal precedent for mandatory vaccination laws, and of state laws that require certain individuals or populations, including school-aged children and health care workers, to be vaccinated against various communicable diseases. Also discussed are state laws providing for mandatory vaccinations during a public health emergency or outbreak of a communicable disease.

A letter report issued by the Government Accountability Office with an abstract that begins "Quality is key to success in U.S. space and missile defense programs, but quality problems exist that have endangered entire missions along with less-visible problems leading to unnecessary repair, scrap, rework, and stoppage; long delays; and millions in cost growth. For space and missile defense acquisitions, GAO was asked to examine quality problems related to parts and manufacturing processes and materials across DOD and NASA. GAO assessed (1) the extent to which parts quality problems affect those agencies' space and missile defense programs; (2) causes of any problems; and (3) initiatives to prevent, detect, and mitigate parts quality problems. To accomplish this, GAO reviewed all 21 systems with mature designs and projected high costs: 5 DOD satellite systems, 4 DOD missile defense systems, and 12 NASA systems. GAO reviewed existing and planned efforts for preventing, detecting, and mitigating parts quality problems. Further, GAO reviewed regulations, directives, instructions, policies, and several studies, and interviewed senior headquarters and contractor officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) estimated that as of fiscal year 2009 the total alien--non-U.S.-citizen--population was about 25.3 million, including about 10.8 million aliens without lawful immigration status. Some aliens have been convicted and incarcerated (criminal aliens). The federal government bears these incarceration costs for federal prisons and reimburses states and localities for portions of their costs through the Department of Justice's (DOJ) State Criminal Alien Assistance Program (SCAAP). GAO was asked to update its April and May 2005 reports that contained information on criminal aliens. This report addresses (1) the number and nationalities of incarcerated criminal aliens; (2) the types of offenses for which criminal aliens were arrested and convicted; and (3) the costs associated with incarcerating criminal aliens and the extent to which DOJ's methodology for reimbursing states and localities for incarcerating criminal aliens is current and relevant. GAO analyzed federal and SCAAP incarceration and cost data of criminal aliens from fiscal years 2003 through 2010, and conviction and cost data from five states that account for about 70 percent of the SCAAP criminal alien population in 2008. GAO analyzed a random sample …

This report provides committee funding requests and authorizations as adopted pursuant to primary expense authorizations for House committees in the 104th-112th Congresses.

This report examines the eligibility criteria and the fundamentals of the Department of Veterans Affairs-administered disability benefit programs and related issues. It supplements and condenses the relevant materials that are available from the VA and its website. It also provides specific citations for further information and more in-depth analysis of information contained herein.

The interval during the fiscal year when agency appropriations are not enacted into law, either in the form of a regular appropriations act or a continuing resolution, is referred to as a funding gap. When a funding gap occurs, the federal government begins a shutdown of the affected agencies, entailing the prompt furlough of non-emergency personnel and curtailment of agency activities. This report discusses the funding gaps that occurred between FY1977-FY2010, as well as the events surrounding them and related legislation.

This report looks at Japan-U.S. relations since WWII. The report focuses on some problems which can be addressed by Congress, including the earthquake and tsunami which hit Japan in March 2011, the Futenma Marine Air Station in Okinawa, bilateral trade, and economic issues resulting from the recent credit crisis and related economic recession.

This report discusses some of the most relevant factors to take into account when considering whether or not biopower is carbon neutral. It does not discuss carbon accounting for other bioenergy pathways.

This report examines congressional responses to the two most recent work stoppages in the National Football League (NFL), which occurred in 1982 and 1987. Congress is interested in the NFL's collective bargaining agreement (CBA), set to expire in 2012, because of the status of labor-management relations in professional football. The report also examines the 1994 Major League Baseball strike to examine how Congress has responded in the past to work stoppages in professional sports.

This report shows in tabular form how much the Administration has requested and how much Congress has appropriated for U.S. payments to the multilateral development banks (MDBs) since 2000. It also provides a brief description of the MDBs and the ways they fund their operations.

This report examines the legislation and oversight by Congress to protect the United States against terrorist threats, especially from chemical, biological, radiological, and nuclear (CBRN) weapons. Radiological dispersal devices (RDDs) are one type of CBRN weapon. Explosive-driven "dirty bombs" are an often-discussed type of RDD, though radioactive material can also be dispersed in other ways. This report also provides background for understanding the RDD threat and responses.

This report details the history of the three federal transfer taxes, tracing their development from their 18th-century roots to the present.

This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.

This report discusses the selected budget issue for the department of transportation. It also points out about Highway Trust Fund.

None

This report raises several issues for Congress, Including: (I) the priority for countering RDDs vs other CBRN, (II) how to improve radio logical forensics capability, (III) whether to modify certain personnel reliability standards etc.