Daily Tax Update - March 22, 2016: IRS Must Disclose Identity of Exempt Organization Applicants

IRS Must Disclose Identity of Exempt Organization Applicants:  The US Court of Appeals for the Sixth Circuit held today that the names, addresses, and other identifying information of applicants for tax-exempt status are not return information for purposes of section 6103.  As such, the court required the IRS to produce the applicant names and related information regarding the organizations whose applications for exempt status were identified for heightened scrutiny.  United States v. NorCal Tea Party Patriots, 2016 BL 87076, 6th. Cir., No. 15-3793, 3/22/16.


House Ways and Means Tax Policy Subcommittee Holds Hearing on Tax Reform Proposals:  Today, the House Ways and Means Tax Policy Subcommittee held a hearing on member proposals relating to fundamental reform on the income tax system.  The hearing focused in particular on cash-flow and consumption-based approaches to taxation.


The witnesses were:

  • Representative Devin Nunes (R-CA) discussing the “American Business Competitiveness Act of 2015” (H.R. 4377)
  • Representative Michael C. Burgess (R-TX) discussing the “Flat Tax Act” (H.R. 1040)
  • Representative Robert Woodall (R-GA) discussing the “FairTax Act of 2015” (H.R. 25)

On April 13, the subcommittee will hold a hearing on tax reform proposals by members that focus on income-based approaches to taxation.