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Tax Administration: Expanded Information Reporting Could Help IRS Address Compliance Challenges with Forgiven Mortgage Debt (open access)

Tax Administration: Expanded Information Reporting Could Help IRS Address Compliance Challenges with Forgiven Mortgage Debt

A letter report issued by the Government Accountability Office with an abstract that begins "To assist the growing number of taxpayers facing foreclosure or mortgage restructuring, the Mortgage Forgiveness Debt Relief Act of 2007, and its 3-year extension as part of the Emergency Economic Stabilization Act of 2008, allows taxpayers to generally exclude from taxable income forgiven mortgage debt used to buy, build, or substantially improve a principal residence. Joint Committee on Taxation (JCT) estimates originally suggested that the exclusion of forgiven mortgage debt from taxable income may result in about $968 million in federal revenue losses from fiscal year (FY) 2008 through FY 2013 and more recent estimates suggest that the revenue losses could be closer to $1.9 billion. The Department of Treasury estimates suggest that the exclusion may result in federal revenue losses of about $1.4 billion from FY 2008 through FY 2013. Some taxpayers with forgiven mortgage debts may be bankrupt or insolvent; however, others are not and therefore may have the ability to pay taxes on forgiven mortgage debts. The briefing slides summarize our assessment of the Internal Revenue Service's (IRS) administration of this tax provision. In response to your request, our objectives were to identify …
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
VA Drug Formulary: Drug Review Process Is Standardized at the National Level, but Actions Are Needed to Ensure Timely Adjudication of Nonformulary Drug Requests (open access)

VA Drug Formulary: Drug Review Process Is Standardized at the National Level, but Actions Are Needed to Ensure Timely Adjudication of Nonformulary Drug Requests

A letter report issued by the Government Accountability Office with an abstract that begins "In 2009, the Department of Veterans Affairs (VA) spent nearly $4 billion on prescriptions for veterans. In general, VA provides drugs on its national formulary. However, all VA medical centers must have a nonformulary drug request process that is overseen by their regional Veterans Integrated Service Network (VISN). This report responds to a House Committee on Appropriations report directing GAO to review VA's formulary process and to an additional congressional request. Specifically, GAO reviewed (1) the process VA uses to review drugs for its national formulary, (2) the approaches VISNs and medical centers take to implementing the nonformulary drug request process, (3) the extent to which VA ensures the timely adjudication of nonformulary drug requests, and (4) the mechanisms VA has in place to obtain beneficiary input on the national formulary and make the drug review process transparent. GAO reviewed VA policy guidance and VA's pharmacy-related information technology (IT) initiatives, analyzed 2008 and 2009 drug review data and 2009 nonformulary drug request data, and interviewed VA officials from the national level, each VISN, and a judgmental sample of four medical centers."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Gap: IRS Has Modernized Its Business Nonfiler Program but Could Benefit from More Evaluation and Use of Third-Party Data (open access)

Tax Gap: IRS Has Modernized Its Business Nonfiler Program but Could Benefit from More Evaluation and Use of Third-Party Data

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) does not know how many businesses failed to file required returns, nor does it have an estimate of the associated lost tax revenue--the business nonfiling tax gap. Many cases it does investigate are unproductive because the business does not owe the return IRS expects. GAO was asked to assess (1) the data challenges of estimating the business nonfiler tax gap, (2) how recent program changes have affected IRS's capacity to identify and pursue business nonfilers, and (3) additional opportunities for IRS to use third-party data. GAO reviewed IRS's tax gap estimates, nonfiler program processes and procedures, and matched closed nonfiler cases with various other data."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Navy's Ability to Overcome Challenges Facing the Littoral Combat Ship Will Determine Eventual Capabilities (open access)

Defense Acquisitions: Navy's Ability to Overcome Challenges Facing the Littoral Combat Ship Will Determine Eventual Capabilities

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy's Littoral Combat Ship (LCS) is envisioned as a reconfigurable vessel able to meet three missions: surface warfare, mine countermeasures, and anti-submarine warfare. It consists of the ship (seaframe) and the mission package it carries and deploys. The Navy plans to invest over $25 billion through fiscal year 2035 to acquire LCS. However, recurring cost growth and schedule delays have jeopardized the Navy's ability to deliver promised LCS capabilities. Based on a congressional request, GAO (1) identified technical, design, and construction challenges to completing the first four ships within current cost and schedule estimates, (2) assessed the Navy's progress developing and fielding mission packages, and (3) evaluated the quality of recent Navy cost analyses for seaframes and their effect on program progress. GAO's findings are based on an analysis of government and contractor-generated documents, and discussions with defense officials and key contractors. This product is a public version of a For Official Use Only report, GAO-10-1006SU, also issued in August 2010."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Export Promotion: Increases in Commercial Service Workforce Should Be Better Planned (open access)

Export Promotion: Increases in Commercial Service Workforce Should Be Better Planned

A letter report issued by the Government Accountability Office with an abstract that begins "Since the recent recession, policymakers have emphasized the role exports can play in strengthening the U.S. economy and in creating higher paying jobs. In March 2010 the President signed an Executive Order creating the National Export Initiative (NEI), with a goal of doubling U.S. exports in 5 years. However, since 2004 the workforce of the U.S. and Foreign Commercial Service (CS) has shrunk, calling into question the ability of this key agency to increase its activities to assist U.S. businesses with their exports. In response to a conference committee mandate, GAO reviewed (1) how well CS managed its resources from 2004 to 2009, and (2) the completeness of CS's workforce plans and the quality of its fiscal year 2011 budget request. GAO analyzed data from the Departments of Agriculture, Commerce, and State; reviewed agency documents; and interviewed agency officials."
Date: August 31, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 41, No. 361, Ed. 1 Tuesday, August 31, 2010 (open access)

The Greensheet (Houston, Tex.), Vol. 41, No. 361, Ed. 1 Tuesday, August 31, 2010

Free weekly newspaper that includes business and classified advertising.
Date: August 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 41, No. 362, Ed. 1 Tuesday, August 31, 2010 (open access)

The Greensheet (Houston, Tex.), Vol. 41, No. 362, Ed. 1 Tuesday, August 31, 2010

Free weekly newspaper that includes business and classified advertising.
Date: August 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Make Sure Your Baby Can Hear the Sounds of Texas (open access)

Make Sure Your Baby Can Hear the Sounds of Texas

Pamphlet providing information about newborn hearing screening and developmental markers for older babies. One side is written in English and the reverse side is written in Spanish.
Date: August 31, 2010
Creator: Texas Early Hearing Detection and Intervention
Object Type: Pamphlet
System: The Portal to Texas History
The Brand (Abilene, Tex.), Vol. 99, No. 2, Ed. 1 Tuesday, August 31, 2010 (open access)

The Brand (Abilene, Tex.), Vol. 99, No. 2, Ed. 1 Tuesday, August 31, 2010

Bi-weekly student newspaper from Hardin-Simmons University in Abilene, Texas that includes campus news and local news of interest to students along with advertising.
Date: August 31, 2010
Creator: Hahne, Elyse
Object Type: Newspaper
System: The Portal to Texas History
North Texas Daily (Denton, Tex.), Vol. 96, No. 3, Ed. 1 Tuesday, August 31, 2010 (open access)

North Texas Daily (Denton, Tex.), Vol. 96, No. 3, Ed. 1 Tuesday, August 31, 2010

Daily student newspaper from the University of North Texas in Denton, Texas that includes local, state, and campus news along with advertising.
Date: August 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Sweetwater Reporter (Sweetwater, Tex.), Vol. 112, No. 245, Ed. 1 Tuesday, August 31, 2010 (open access)

Sweetwater Reporter (Sweetwater, Tex.), Vol. 112, No. 245, Ed. 1 Tuesday, August 31, 2010

Daily newspaper from Sweetwater, Texas that includes local, state, and national news along with advertising.
Date: August 31, 2010
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The 2010 Oil Spill: Criminal Liability Under Wildlife Laws (open access)

The 2010 Oil Spill: Criminal Liability Under Wildlife Laws

This report highlights the possible ways to prosecute those who caused the 2010 oil spill in the Gulf of Mexico. The report suggests that prosecution can be done under laws such as the ESA (Endangered Species Act) or the MMPA (Marine Mammal Protection Act) both of which provide for civil and criminal punishment. However, the most likely law to be used will be the MBTA (Migratory Bird Treatment Act) which makes it a crime to kill migratory birds. The report suggests that the MBTA would be the best method to prosecute for criminal liability.
Date: August 31, 2010
Creator: Alexander, Kristina
Object Type: Report
System: The UNT Digital Library
The Altus Times (Altus, Okla.), Vol. 112, No. 191, Ed. 1 Tuesday, August 31, 2010 (open access)

The Altus Times (Altus, Okla.), Vol. 112, No. 191, Ed. 1 Tuesday, August 31, 2010

Daily newspaper from Altus, Oklahoma that includes local, state, and national news along with advertising.
Date: August 31, 2010
Creator: Bush, Michael
Object Type: Newspaper
System: The Gateway to Oklahoma History
Rains County Leader (Emory, Tex.), Vol. 124, No. 12, Ed. 1 Tuesday, August 31, 2010 (open access)

Rains County Leader (Emory, Tex.), Vol. 124, No. 12, Ed. 1 Tuesday, August 31, 2010

Weekly newspaper from Emory, Texas that includes local, state, and national news along with advertising.
Date: August 31, 2010
Creator: Hill, Earl Clyde, Jr.
Object Type: Newspaper
System: The Portal to Texas History
The Express-Star (Chickasha, Okla.), Ed. 1 Tuesday, August 31, 2010 (open access)

The Express-Star (Chickasha, Okla.), Ed. 1 Tuesday, August 31, 2010

Daily newspaper from Chickasha, Oklahoma that includes local, state, and national news along with advertising.
Date: August 31, 2010
Creator: Wray, Kelly
Object Type: Newspaper
System: The Gateway to Oklahoma History
Federal Register, Volume 75, Number 168, August 31, 2010, Pages 53193-53562 (open access)

Federal Register, Volume 75, Number 168, August 31, 2010, Pages 53193-53562

Daily publication of the U.S. Office of the Federal Register contains rules and regulations, proposed legislation and rule changes, and other notices, including "Presidential proclamations and Executive Orders, Federal agency documents having general applicability and legal effect, documents required to be published by act of Congress, and other Federal agency documents of public interest" (p. ii). Table of Contents starts on page iii.
Date: August 31, 2010
Creator: United States. Office of the Federal Register.
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 95, No. 248, Ed. 1 Tuesday, August 31, 2010 (open access)

Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 95, No. 248, Ed. 1 Tuesday, August 31, 2010

Daily newspaper from Sapulpa, Oklahoma that includes local, state, and national news along with advertising.
Date: August 31, 2010
Creator: Harmon, C. L.
Object Type: Newspaper
System: The Gateway to Oklahoma History
International Travel by Congress: Legislation in the 111th Congress, Background, and Potential Policy Options (open access)

International Travel by Congress: Legislation in the 111th Congress, Background, and Potential Policy Options

International travel by Members of Congress and their staff is an issue of longstanding interest among some members of the public, media outlets, and Members. Questions regarding the purposes and destinations of international travel by Congress frequently arise, as do questions about the ability to track the costs and benefits of such travel. This report provides information and analysis on the use of foreign currency expended in support of congressional travel to international destinations that is paid for with appropriated funds and authorized by the House or Senate; on measures related to international travel by Congress introduced in the 111th Congress, and administrative actions related to international travel taken by the House; and on potential options for Congress related to international travel by Members and staff. This report does not provide data on travel costs borne by executive agencies that support congressional travel, as those data are not publicly available.
Date: August 31, 2010
Creator: Petersen, R. Eric; Lisbeth, Terrence L.; Gracias, Mabel & Reynolds, Parker H.
Object Type: Report
System: The UNT Digital Library
The Role of Trade Secrets in Innovation Policy (open access)

The Role of Trade Secrets in Innovation Policy

This report provides an overview of the law and policy of trade secrets. It discusses the role of trade secrets in U.S. innovation policy. It then reviews the sources of trade secret law and the substantive rules that they provide. The report then provides a more detailed review of existing federal legislation that pertains to trade secrets. In its next section, the report then discusses the relationship between patent law and trade secret law. The report closes with an identification of congressional issues and options within this field.
Date: August 31, 2010
Creator: Thomas, John R.
Object Type: Report
System: The UNT Digital Library
The Swisher County News (Tulia, Tex.), Vol. 2, No. 33, Ed. 1 Tuesday, August 31, 2010 (open access)

The Swisher County News (Tulia, Tex.), Vol. 2, No. 33, Ed. 1 Tuesday, August 31, 2010

Weekly newspaper from Tulia, Texas that includes local, state, and national news along with extensive advertising.
Date: August 31, 2010
Creator: Hooten, Patsy
Object Type: Newspaper
System: The Portal to Texas History
The Baytown Sun (Baytown, Tex.), Vol. 90, No. 173, Ed. 1 Tuesday, August 31, 2010 (open access)

The Baytown Sun (Baytown, Tex.), Vol. 90, No. 173, Ed. 1 Tuesday, August 31, 2010

Daily newspaper from Baytown, Texas that includes local, state, and national news along with advertising.
Date: August 31, 2010
Creator: Halter, Janie
Object Type: Newspaper
System: The Portal to Texas History
The Oklahoma Daily (Norman, Okla.), Vol. 96, No. 11, Ed. 1 Tuesday, August 31, 2010 (open access)

The Oklahoma Daily (Norman, Okla.), Vol. 96, No. 11, Ed. 1 Tuesday, August 31, 2010

Student newspaper of the University of Oklahoma in Norman, Oklahoma that includes national, local, and campus news along with advertising.
Date: August 31, 2010
Creator: Moriak, Meredith
Object Type: Newspaper
System: The Gateway to Oklahoma History
Perry Daily Journal (Perry, Okla.), Vol. 118, No. 168, Ed. 1 Tuesday, August 31, 2010 (open access)

Perry Daily Journal (Perry, Okla.), Vol. 118, No. 168, Ed. 1 Tuesday, August 31, 2010

Daily newspaper from Perry, Oklahoma that includes local, state, and national news along with advertising.
Date: August 31, 2010
Creator: Brown, Gloria
Object Type: Newspaper
System: The Gateway to Oklahoma History