Home Mortgage Interest Deduction: Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance (open access)

Home Mortgage Interest Deduction: Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance

A letter report issued by the Government Accountability Office with an abstract that begins "The home mortgage interest deduction is the third most expensive federal income tax expenditure, with the government expected to forgo about $80 billion of revenue for the deduction in 2009.1 Subject to various limitations, taxpayers may deduct interest on home-secured loans, such as mortgages, mortgage refinancings, and home equity loans, including those taken as lump sum amounts and home equity lines of credit. The rules that taxpayers must follow in determining the proper amount of mortgage interest to deduct can be complex. For example, there are limitations on the amount of debt for which interest can be deducted, special rules for refinancing, situations where alternative minimum tax (AMT) considerations apply, and rules on the deductibility of prepaid interest amounts called points. In general, complex tax rules increase the potential for noncompliance. Congress asked us to study the home mortgage interest deduction to determine if there are administrative issues that need to be addressed to improve taxpayer compliance and Internal Revenue Service (IRS) enforcement. For this report, we (1) provide information on how IRS detects taxpayers' noncompliance with the home mortgage interest deduction rules and what it …
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Improper Payments: Significant Improvements Needed in DOD's Efforts to Address Improper Payment and Recovery Auditing Requirements (open access)

Improper Payments: Significant Improvements Needed in DOD's Efforts to Address Improper Payment and Recovery Auditing Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is required, as are other federal executive agencies, to report improper payment information under the Improper Payments Information Act of 2002 (IPIA) and recovery auditing information under section 831 of the National Defense Authorization Act for Fiscal Year 2002, commonly known as the Recovery Auditing Act. The DOD Office of Inspector General has previously reported deficiencies at DOD related to these acts and GAO's prior work on DOD's reporting of its fiscal year 2006 travel improper payments estimate also identified shortcomings. Because of these and other long-standing weaknesses, the subcommittee asked GAO to examine DOD's fiscal year 2007 improper payment and recovery audit reporting to determine whether adequate processes existed to address both statutory requirements. To complete this work, GAO reviewed DOD's annual reports, conducted site visits, and met with cognizant DOD officials."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Influenza Pandemic: Gaps in Pandemic Planning and Preparedness Need to Be Addressed (open access)

Influenza Pandemic: Gaps in Pandemic Planning and Preparedness Need to Be Addressed

Testimony issued by the Government Accountability Office with an abstract that begins "As the current H1N1 outbreak underscores, an influenza pandemic remains a real threat to our nation. Over the past 3 years, GAO conducted a body of work, consisting of 12 reports and 4 testimonies, to help the nation better prepare for a possible pandemic. In February 2009, GAO synthesized the results of most of this work and, in June 2009, GAO issued an additional report on agency accountability for protecting the federal workforce in the event of a pandemic. GAO's work points out that while a number of actions have been taken to plan for a pandemic, including developing a national strategy and implementation plan, many gaps in pandemic planning and preparedness still remain. This statement covers six thematic areas: (1) leadership, authority, and coordination; (2) detecting threats and managing risks; (3) planning, training, and exercising; (4) capacity to respond and recover; (5) information sharing and communication; and (6) performance and accountability."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Iraq: Former Regime Weapons Programs and Outstanding U.N. Issues (open access)

Iraq: Former Regime Weapons Programs and Outstanding U.N. Issues

This report discusses 17 active U.N. resolutions requiring the dismantlement of Iraq's WMD programs, and those whose application to Iraq have been terminated both before and since the fall of Saddam Hussein's regime.
Date: July 29, 2009
Creator: Katzman, Kenneth
Object Type: Report
System: The UNT Digital Library
Military Construction, Veterans Affairs, and Related Agencies: FY2010 Appropriations (open access)

Military Construction, Veterans Affairs, and Related Agencies: FY2010 Appropriations

This report discusses the President's Fiscal Year (FY) 2010 budget request for the Military Construction, Veterans Affairs, and Related Agencies appropriations bill, which provides funding for the planning, design, construction, alteration, and improvement of facilities used by active and reserve military components worldwide.
Date: July 29, 2009
Creator: Else, Daniel H.; Scott, Christine & Panangala, Sidath V.
Object Type: Report
System: The UNT Digital Library
Science, Technology, and American Diplomacy: Background and Issues for Congress (open access)

Science, Technology, and American Diplomacy: Background and Issues for Congress

This report focuses on international science and technology diplomacy, where American leadership in science and technology is used as a diplomatic tool to enhance another country's development and to improve understanding by other nations of U.S. values and ways of doing business.
Date: July 29, 2009
Creator: Stine, Deborah D.
Object Type: Report
System: The UNT Digital Library
Searches for the Theta_s(1540)+ Strange-Pentaquark Candidate in e+e- Annihilation, Hadroproduction and Electroproduction with the BaBar Detector (open access)

Searches for the Theta_s(1540)+ Strange-Pentaquark Candidate in e+e- Annihilation, Hadroproduction and Electroproduction with the BaBar Detector

Since early in 2003, several experiments have presented evidence for the existence of a positive strangeness baryon state of mass around 1540 MeV/c{sup 2} and width <8 MeV, the {Theta}(1540), which decays to K{sup +}n and K{sup 0}p. Such a state has minimum quark content udud{bar s} and consequently has been interpreted as the S = +1 member of the anti-decuplet of pentaquark states proposed by Diakonov et al. Subsequently, the NA49 experiment presented evidence for the S = -2 member of the anti-decuplet, the {Xi}{sub 5}(1860){sup --}, but this has yet to be observed in any other experiment. Results from the search for the production of the {Theta}(1540) memember of the anti-decuplet of pentaquark states using data from e{sup +}e{sup -} collisions obtained with the BABAR detector at the PEP-II Collider are presented. No signal is observed, and cross section limits for the {Theta}(1540) are given; these prove to be well below the cross section values for ordinary baryons of similar mass. In addition, a search has been carried out for the electroproduction of the {Theta}(1540) in the material of the BABAR detector. Event selection procedures are discussed in detail, the results of this search are presented, and are …
Date: July 29, 2009
Creator: Coleman, Jonathan P.
Object Type: Thesis or Dissertation
System: The UNT Digital Library
Small Business Administration: Additional Steps Should Be Taken to Address Reforms to the Disaster Loan Program and Improve the Application Process for Future Disasters (open access)

Small Business Administration: Additional Steps Should Be Taken to Address Reforms to the Disaster Loan Program and Improve the Application Process for Future Disasters

A letter report issued by the Government Accountability Office with an abstract that begins "After the Small Business Administration (SBA) was widely criticized for its performance following the 2005 Gulf Coast hurricanes, the agency took steps to reform the Disaster Loan Program and Congress enacted the Small Business Disaster Response and Loan Improvements Act of 2008 (Act). GAO was asked to determine (1) the extent to which SBA addressed the Act's requirements, and (2) how SBA's response to major disasters in 2008 aligned with key components of its June 2007 Disaster Recovery Plan (DRP). GAO reviewed the Act, as well as SBA information on requirements addressed and steps taken, including the DRP, various reports to Congress, and policy memoranda. GAO also conducted site visits to areas affected by major 2008 disasters, reviewed SBA's customer satisfaction survey, and obtained the opinions of relevant stakeholders."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Small Business Administration: Additional Steps Should Be Taken to Address Reforms to the Disaster Loan Program and Improve the Application Process for Future Disasters (open access)

Small Business Administration: Additional Steps Should Be Taken to Address Reforms to the Disaster Loan Program and Improve the Application Process for Future Disasters

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on reforms made to the Small Business Administration's (SBA) Disaster Loan Program and the impact those reforms had following recent disasters. SBA plays a critical role in assisting the victims of natural and other declared disasters. SBA provides financial assistance through its Disaster Loan Program to help homeowners, renters, businesses of all sizes, and nonprofits recover from disasters such as earthquakes, hurricanes, and terrorist attacks. Since the agency's inception in 1953, SBA has approved more than $46 billion in disaster loans for homeowners, businesses, and nonprofit organizations. After the 2005 Gulf Coast hurricanes (Katrina, Rita, and Wilma), SBA faced an unprecedented demand for disaster loans, while also being confronted with a significant backlog of applications; therefore, hundreds of thousands of loans were not disbursed in a timely way. Many criticized SBA for what was perceived to be a slow and confusing response to the disasters and one that exposed many deficiencies in the agency's Disaster Loan Program and demonstrated the need for reform. For example, as we stated in our February 2007 report, SBA did not engage in or complete comprehensive disaster plans …
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Stable transmission of radio frequency signals on fiber links using interferomectric delay sensing (open access)

Stable transmission of radio frequency signals on fiber links using interferomectric delay sensing

The authors demonstrate distribution of a 2850 MHz rf signal over stabilized optical fiber links. For a 2.2 km link they measure an rms drift of 19.4 fs over 60 h, and for a 200 m link an rms drift of 8.4 fs over 20 h. The rf signals are transmitted as amplitude modulation on a continuous optical carrier. Variations in the delay length are sensed using heterodyne interferometry and used to correct the rf phase. The system uses standard fiber telecommunications components.
Date: July 29, 2009
Creator: Wilcox, Russell B.; Byrd, J. M.; Doolittle, Lawrence; Huang, Gang & Staples, J. W.
Object Type: Article
System: The UNT Digital Library
Tajikistan: Recent Developments and U.S. Interests (open access)

Tajikistan: Recent Developments and U.S. Interests

This report outlines the severe challenges faced by Tajikistan since its five-year civil war ended in 1997, including such problems as deep poverty and poor governance. The report discusses U.S. policy and assistance. Basic facts and biographical information are provided. This report may be updated. Related products include CRS Report RL33458, Central Asia: Regional Developments and Implications for U.S. Interests, updated regularly.
Date: July 29, 2009
Creator: Nichol, Jim
Object Type: Report
System: The UNT Digital Library
U.S.-Vietnam Relations in 2009: Current Issues and Implications for U.S. Policy (open access)

U.S.-Vietnam Relations in 2009: Current Issues and Implications for U.S. Policy

This report provides an overview of U.S. relations with Vietnam, including policy issues, the economic and political situation in Vietnam, and a list of pertinent legislation.
Date: July 29, 2009
Creator: Manyin, Mark E.
Object Type: Report
System: The UNT Digital Library
Veterans' Disability Benefits: Preliminary Findings on Claims Processing Trends and Improvement Efforts (open access)

Veterans' Disability Benefits: Preliminary Findings on Claims Processing Trends and Improvement Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "The Senate Veterans' Affairs Committee asked GAO to present its preliminary findings on the Department of Veterans Affairs' (VA) disability claims process. This statement discusses (1) the trends in VA compensation claims and appeals, and (2) the steps VA is taking to improve disability claims processing. This testimony is based on ongoing work. GAO's findings are based largely on VA performance data and information obtained from VA documents and through interviews with VA officials. This testimony is also based on past GAO work on this subject, updated as appropriate to reflect VA's current workload and initiatives."
Date: July 29, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Africa Command: U.S. Strategic Interests and the Role of the U.S. Military in Africa (open access)

Africa Command: U.S. Strategic Interests and the Role of the U.S. Military in Africa

This report provides information on Africa Command's (AFRICOM) mission, structure, interagency coordination, and its basing and manpower requirements. The report also gives a broad overview of U.S. strategic interests in Africa and the role of U.S. military efforts on the continent as they pertain to the creation of Africa Command.
Date: July 28, 2009
Creator: Ploch, Lauren
Object Type: Report
System: The UNT Digital Library
Air Force C-17 Aircraft Procurement: Background and Issues for Congress (open access)

Air Force C-17 Aircraft Procurement: Background and Issues for Congress

This report provides background information on the C-17 Aircraft program, including previous appropriations, related programs, and issues for Congress. The primary issue for Congress in FY2010 is whether to procure additional C-17s. An additional issue is whether to pass legislation relating to the airlift aircraft force structure. Congress's decisions on these issues could affect DOD capabilities and funding requirements and the U.S. military aircraft industrial base.
Date: July 28, 2009
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Analytical Data Report of Water Samples Collected From BP-5 Operable Unit C Well (C5859) (open access)

Analytical Data Report of Water Samples Collected From BP-5 Operable Unit C Well (C5859)

This is an analytical data report for groundwater samples received from CHPRC.
Date: July 28, 2009
Creator: Lindberg, Michael J.
Object Type: Report
System: The UNT Digital Library
Border Searches of Laptop Computers and Other Electronic Storage Devices (open access)

Border Searches of Laptop Computers and Other Electronic Storage Devices

This report discusses a developing issue in the law of search and seizure: whether the Fourth Amendment of the U.S. Constitution permits warrantless searches of the content of laptop computers and other electronic storage devices at U.S. borders. The federal courts that have addressed this issue have held that the border search exception to the Fourth Amendment applies to these searches, making warrantless searches permissible.
Date: July 28, 2009
Creator: Kim, Yule
Object Type: Report
System: The UNT Digital Library
Characteristics and Performance of Nonprime Mortgages (open access)

Characteristics and Performance of Nonprime Mortgages

Correspondence issued by the Government Accountability Office with an abstract that begins "During the first part of this decade, the number of mortgage originations grew rapidly, particularly in the nonprime segment of the mortgage market, which includes subprime and Alt-A loans. In dollar terms, nonprime loans accounted for an increasing share of the overall mortgage market, rising from 12 percent in 2000 to 34 percent in 2006. Over this period, the dollar volume of nonprime mortgages originated annually climbed from $100 billion to $600 billion in the subprime market and from $25 billion to $400 billion in the Alt-A market. However, these market segments contracted sharply in the summer of 2007, partly in response to a dramatic increase in default and foreclosure rates for these mortgages. As we reported in 2007, a loosening of underwriting standards for subprime and Alt-A loans contributed to this increase. As of the first quarter of 2009, approximately 1 in 8 nonprime mortgages were in the foreclosure process. The negative repercussions from nonprime lending practices has prompted greater scrutiny of this market segment, a number of government efforts to modify troubled loans, and proposals to strengthen federal regulation of the mortgage industry. To inform congressional …
Date: July 28, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Debarment and Suspension of Government Contractors: An Overview of the Law Including Recently Enacted and Proposed Amendments (open access)

Debarment and Suspension of Government Contractors: An Overview of the Law Including Recently Enacted and Proposed Amendments

This report examines the statues that permit the disbarring and suspension of government contractors, exclusions to those statutes, and the rights of the contractors.
Date: July 28, 2009
Creator: Manuel, Kate M.
Object Type: Report
System: The UNT Digital Library
Economic Downturns and Crime (open access)

Economic Downturns and Crime

This report examines the relationships between selected variables of economic strength and crime. It begins with an overview of crime rates during times of economic recession in the United States. It then reviews the existing literature in the field analyzing various data sets that examine whether the unemployment rate and foreclosures can be related to increases in the national crime rate.
Date: July 28, 2009
Creator: Finklea, Kristin M.
Object Type: Report
System: The UNT Digital Library
Electronic Health Records: DOD and VA Efforts to Achieve Full Interoperability Are Ongoing; Program Office Management Needs Improvement (open access)

Electronic Health Records: DOD and VA Efforts to Achieve Full Interoperability Are Ongoing; Program Office Management Needs Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2008 required the Department of Defense (DOD) and the Department of Veterans Affairs (VA) to accelerate their exchange of health information and to develop systems or capabilities that allow for interoperability (generally, the ability of systems to exchange data) by September 30, 2009. It also required compliance with federal standards and the establishment of a joint interagency program office to function as a single point of accountability for the effort. Further, the act directed GAO to semiannually report on the progress made in achieving these requirements. For this third report, GAO evaluated (1) the departments' progress and plans toward sharing fully interoperable electronic health information that comply with federal standards and (2) whether the interagency program office is positioned to function as a single point of accountability. To do so, GAO analyzed agency documentation on project status and conducted interviews with agency officials."
Date: July 28, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Domestic Illegal Drug Enforcement Efforts: Are They Working? (open access)

Federal Domestic Illegal Drug Enforcement Efforts: Are They Working?

This report examines the federal drug enforcement data reported annually by key agencies charged with enforcing federal drug control laws.
Date: July 28, 2009
Creator: Franco, Celinda
Object Type: Report
System: The UNT Digital Library
Foreign Aid Reform: Studies and Recommendations (open access)

Foreign Aid Reform: Studies and Recommendations

This report gives a brief history of modern U.S. foreign aid and modern legislative efforts to reform foreign aid practices. The report also examines various recommendations from recent studies relating to foreign aid reform.
Date: July 28, 2009
Creator: Epstein, Susan B. & Weed, Matthew C.
Object Type: Report
System: The UNT Digital Library
Francisella tularensis type A Strains Cause the Rapid Encystment of Acanthamoeba castellanii and Survive in Amoebal Cysts for Three Weeks post Infection (open access)

Francisella tularensis type A Strains Cause the Rapid Encystment of Acanthamoeba castellanii and Survive in Amoebal Cysts for Three Weeks post Infection

Francisella tularensis, the causative agent of the zoonotic disease tularemia, has recently gained increased attention due to the emergence of tularemia in geographical areas where the disease has been previously unknown, and the organism's potential as a bioterrorism agent. Although F. tularensis has an extremely broad host range, the bacterial reservoir in nature has not been conclusively identified. In this study, the ability of virulent F. tularensis strains to survive and replicate in the amoeba Acanthamoeba castellanii was explored. We observe that A. castellanii trophozoites rapidly encyst in response to F. tularensis infection and that this rapid encystment phenotype (REP) is caused by factor(s) secreted by amoebae and/or F. tularensis into the co-culture media. Further, our results indicate that in contrast to LVS, virulent strains of F. tularensis can survive in A. castellanii cysts for at least 3 weeks post infection and that induction of rapid amoeba encystment is essential for survival. In addition, our data indicate that pathogenic F. tularensis strains block lysosomal fusion in A. castellanii. Taken together, these data suggest that the interactions between F. tularensis strains and amoeba may play a role in the environmental persistence of F. tularensis.
Date: July 28, 2009
Creator: El-Etr, S. H.; Margolis, J.; Monack, D.; Robison, R.; Cohen, M.; Moore, E. et al.
Object Type: Article
System: The UNT Digital Library